id	sid	tid	token	lemma	pos
taxlaw-2840	1	1	formatted	format	VERB
taxlaw-2840	1	2	-	-	PUNCT
taxlaw-2840	1	3	hickman	hickman	PROPN
taxlaw-2840	1	4	pursuing	pursue	VERB
taxlaw-2840	1	5	a	a	DET
taxlaw-2840	1	6	single	single	ADJ
taxlaw-2840	1	7	mission	mission	NOUN
taxlaw-2840	1	8	(	(	PUNCT
taxlaw-2840	1	9	or	or	CCONJ
taxlaw-2840	1	10	something	something	PRON
taxlaw-2840	1	11	closer	close	ADJ
taxlaw-2840	1	12	to	to	ADP
taxlaw-2840	1	13	it	it	PRON
taxlaw-2840	1	14	)	)	PUNCT
taxlaw-2840	1	15	for	for	ADP
taxlaw-2840	1	16	the	the	DET
taxlaw-2840	1	17	irs	irs	PROPN
taxlaw-2840	1	18	kristin	kristin	PROPN
taxlaw-2840	1	19	e.	e.	PROPN
taxlaw-2840	1	20	hickman	hickman	PROPN
taxlaw-2840	2	1	*	*	PROPN
taxlaw-2840	2	2	abstract	abstract	PROPN
taxlaw-2840	2	3	it	it	PRON
taxlaw-2840	2	4	is	be	AUX
taxlaw-2840	2	5	often	often	ADV
taxlaw-2840	2	6	said	say	VERB
taxlaw-2840	2	7	that	that	SCONJ
taxlaw-2840	2	8	taxes	taxis	NOUN
taxlaw-2840	2	9	are	be	AUX
taxlaw-2840	2	10	the	the	DET
taxlaw-2840	2	11	lifeblood	lifeblood	NOUN
taxlaw-2840	2	12	of	of	ADP
taxlaw-2840	2	13	government	government	NOUN
taxlaw-2840	2	14	.	.	PUNCT
taxlaw-2840	3	1	as	as	ADP
taxlaw-2840	3	2	the	the	DET
taxlaw-2840	3	3	nation	nation	NOUN
taxlaw-2840	3	4	’s	’s	PART
taxlaw-2840	3	5	tax	tax	NOUN
taxlaw-2840	3	6	collector	collector	NOUN
taxlaw-2840	3	7	,	,	PUNCT
taxlaw-2840	3	8	the	the	DET
taxlaw-2840	3	9	irs	irs	PROPN
taxlaw-2840	3	10	serves	serve	VERB
taxlaw-2840	3	11	a	a	DET
taxlaw-2840	3	12	critical	critical	ADJ
taxlaw-2840	3	13	function	function	NOUN
taxlaw-2840	3	14	without	without	ADP
taxlaw-2840	3	15	which	which	PRON
taxlaw-2840	3	16	the	the	DET
taxlaw-2840	3	17	federal	federal	ADJ
taxlaw-2840	3	18	government	government	NOUN
taxlaw-2840	3	19	would	would	AUX
taxlaw-2840	3	20	cease	cease	VERB
taxlaw-2840	3	21	to	to	PART
taxlaw-2840	3	22	function	function	VERB
taxlaw-2840	3	23	.	.	PUNCT
taxlaw-2840	4	1	yet	yet	CCONJ
taxlaw-2840	4	2	the	the	DET
taxlaw-2840	4	3	irs	irs	PROPN
taxlaw-2840	4	4	is	be	AUX
taxlaw-2840	4	5	an	an	DET
taxlaw-2840	4	6	agency	agency	NOUN
taxlaw-2840	4	7	in	in	ADP
taxlaw-2840	4	8	crisis	crisis	NOUN
taxlaw-2840	4	9	—	—	PUNCT
taxlaw-2840	4	10	mired	mire	VERB
taxlaw-2840	4	11	in	in	ADP
taxlaw-2840	4	12	scandal	scandal	NOUN
taxlaw-2840	4	13	,	,	PUNCT
taxlaw-2840	4	14	chronically	chronically	ADV
taxlaw-2840	4	15	underfunded	underfunded	ADJ
taxlaw-2840	4	16	,	,	PUNCT
taxlaw-2840	4	17	overreliant	overreliant	NOUN
taxlaw-2840	4	18	on	on	ADP
taxlaw-2840	4	19	automation	automation	NOUN
taxlaw-2840	4	20	,	,	PUNCT
taxlaw-2840	4	21	and	and	CCONJ
taxlaw-2840	4	22	failing	fail	VERB
taxlaw-2840	4	23	to	to	PART
taxlaw-2840	4	24	provide	provide	VERB
taxlaw-2840	4	25	taxpayers	taxpayer	NOUN
taxlaw-2840	4	26	with	with	ADP
taxlaw-2840	4	27	the	the	DET
taxlaw-2840	4	28	support	support	NOUN
taxlaw-2840	4	29	they	they	PRON
taxlaw-2840	4	30	need	need	VERB
taxlaw-2840	4	31	to	to	PART
taxlaw-2840	4	32	comply	comply	VERB
taxlaw-2840	4	33	with	with	ADP
taxlaw-2840	4	34	the	the	DET
taxlaw-2840	4	35	tax	tax	NOUN
taxlaw-2840	4	36	laws	law	NOUN
taxlaw-2840	4	37	and	and	CCONJ
taxlaw-2840	4	38	pay	pay	VERB
taxlaw-2840	4	39	their	their	PRON
taxlaw-2840	4	40	taxes	taxis	NOUN
taxlaw-2840	4	41	.	.	PUNCT
taxlaw-2840	5	1	this	this	DET
taxlaw-2840	5	2	essay	essay	NOUN
taxlaw-2840	5	3	argues	argue	VERB
taxlaw-2840	5	4	that	that	SCONJ
taxlaw-2840	5	5	a	a	DET
taxlaw-2840	5	6	major	major	ADJ
taxlaw-2840	5	7	contributor	contributor	NOUN
taxlaw-2840	5	8	to	to	ADP
taxlaw-2840	5	9	the	the	DET
taxlaw-2840	5	10	irs	irs	PROPN
taxlaw-2840	5	11	’s	’s	PART
taxlaw-2840	5	12	woes	woe	NOUN
taxlaw-2840	5	13	is	be	AUX
taxlaw-2840	5	14	congress	congress	PROPN
taxlaw-2840	5	15	’s	’s	PART
taxlaw-2840	5	16	penchant	penchant	NOUN
taxlaw-2840	5	17	in	in	ADP
taxlaw-2840	5	18	recent	recent	ADJ
taxlaw-2840	5	19	decades	decade	NOUN
taxlaw-2840	5	20	for	for	ADP
taxlaw-2840	5	21	utilizing	utilize	VERB
taxlaw-2840	5	22	the	the	DET
taxlaw-2840	5	23	irs	irs	PROPN
taxlaw-2840	5	24	to	to	PART
taxlaw-2840	5	25	administer	administer	VERB
taxlaw-2840	5	26	social	social	ADJ
taxlaw-2840	5	27	welfare	welfare	NOUN
taxlaw-2840	5	28	and	and	CCONJ
taxlaw-2840	5	29	regulatory	regulatory	ADJ
taxlaw-2840	5	30	programs	program	NOUN
taxlaw-2840	5	31	that	that	PRON
taxlaw-2840	5	32	are	be	AUX
taxlaw-2840	5	33	only	only	ADV
taxlaw-2840	5	34	tangentially	tangentially	ADV
taxlaw-2840	5	35	related	relate	VERB
taxlaw-2840	5	36	to	to	ADP
taxlaw-2840	5	37	the	the	DET
taxlaw-2840	5	38	irs	irs	PROPN
taxlaw-2840	5	39	’s	’s	PART
taxlaw-2840	5	40	traditional	traditional	ADJ
taxlaw-2840	5	41	revenue	revenue	NOUN
taxlaw-2840	5	42	raising	raise	VERB
taxlaw-2840	5	43	mission	mission	NOUN
taxlaw-2840	5	44	.	.	PUNCT
taxlaw-2840	6	1	this	this	DET
taxlaw-2840	6	2	essay	essay	NOUN
taxlaw-2840	6	3	examines	examine	VERB
taxlaw-2840	6	4	the	the	DET
taxlaw-2840	6	5	consequences	consequence	NOUN
taxlaw-2840	6	6	of	of	ADP
taxlaw-2840	6	7	that	that	DET
taxlaw-2840	6	8	choice	choice	NOUN
taxlaw-2840	6	9	and	and	CCONJ
taxlaw-2840	6	10	calls	call	VERB
taxlaw-2840	6	11	for	for	ADP
taxlaw-2840	6	12	reforming	reform	VERB
taxlaw-2840	6	13	the	the	DET
taxlaw-2840	6	14	irs	irs	PROPN
taxlaw-2840	6	15	’s	’s	PART
taxlaw-2840	6	16	organizational	organizational	ADJ
taxlaw-2840	6	17	structure	structure	NOUN
taxlaw-2840	6	18	to	to	PART
taxlaw-2840	6	19	segregate	segregate	VERB
taxlaw-2840	6	20	the	the	DET
taxlaw-2840	6	21	revenue	revenue	NOUN
taxlaw-2840	6	22	collection	collection	NOUN
taxlaw-2840	6	23	function	function	NOUN
taxlaw-2840	6	24	from	from	ADP
taxlaw-2840	6	25	the	the	DET
taxlaw-2840	6	26	biggest	big	ADJ
taxlaw-2840	6	27	and	and	CCONJ
taxlaw-2840	6	28	most	most	ADV
taxlaw-2840	6	29	politically	politically	ADV
taxlaw-2840	6	30	fraught	fraught	ADJ
taxlaw-2840	6	31	social	social	ADJ
taxlaw-2840	6	32	welfare	welfare	NOUN
taxlaw-2840	6	33	and	and	CCONJ
taxlaw-2840	6	34	regulatory	regulatory	ADJ
taxlaw-2840	6	35	programs	program	NOUN
taxlaw-2840	6	36	that	that	PRON
taxlaw-2840	6	37	currently	currently	ADV
taxlaw-2840	6	38	fall	fall	VERB
taxlaw-2840	6	39	within	within	ADP
taxlaw-2840	6	40	the	the	DET
taxlaw-2840	6	41	irs	irs	PROPN
taxlaw-2840	6	42	’s	’s	PART
taxlaw-2840	6	43	jurisdiction	jurisdiction	NOUN
taxlaw-2840	6	44	.	.	PUNCT
taxlaw-2840	7	1	to	to	ADP
taxlaw-2840	7	2	that	that	DET
taxlaw-2840	7	3	end	end	NOUN
taxlaw-2840	7	4	,	,	PUNCT
taxlaw-2840	7	5	this	this	DET
taxlaw-2840	7	6	essay	essay	NOUN
taxlaw-2840	7	7	suggests	suggest	VERB
taxlaw-2840	7	8	giving	give	VERB
taxlaw-2840	7	9	serious	serious	ADJ
taxlaw-2840	7	10	consideration	consideration	NOUN
taxlaw-2840	7	11	either	either	CCONJ
taxlaw-2840	7	12	to	to	AUX
taxlaw-2840	7	13	spinning	spin	VERB
taxlaw-2840	7	14	off	off	ADP
taxlaw-2840	7	15	several	several	ADJ
taxlaw-2840	7	16	non	non	ADJ
taxlaw-2840	7	17	-	-	ADJ
taxlaw-2840	7	18	revenue	revenue	ADJ
taxlaw-2840	7	19	raising	raising	NOUN
taxlaw-2840	7	20	programs	program	NOUN
taxlaw-2840	7	21	from	from	ADP
taxlaw-2840	7	22	irs	irs	PROPN
taxlaw-2840	7	23	oversight	oversight	NOUN
taxlaw-2840	7	24	or	or	CCONJ
taxlaw-2840	7	25	to	to	ADP
taxlaw-2840	7	26	splitting	split	VERB
taxlaw-2840	7	27	up	up	ADP
taxlaw-2840	7	28	the	the	DET
taxlaw-2840	7	29	irs	irs	PROPN
taxlaw-2840	7	30	altogether	altogether	ADV
taxlaw-2840	7	31	and	and	CCONJ
taxlaw-2840	7	32	distributing	distribute	VERB
taxlaw-2840	7	33	its	its	PRON
taxlaw-2840	7	34	many	many	ADJ
taxlaw-2840	7	35	functions	function	NOUN
taxlaw-2840	7	36	among	among	ADP
taxlaw-2840	7	37	other	other	ADJ
taxlaw-2840	7	38	new	new	ADJ
taxlaw-2840	7	39	or	or	CCONJ
taxlaw-2840	7	40	existing	exist	VERB
taxlaw-2840	7	41	agencies	agency	NOUN
taxlaw-2840	7	42	.	.	PUNCT
taxlaw-2840	8	1	*	*	PUNCT
taxlaw-2840	9	1	harlan	harlan	PROPN
taxlaw-2840	9	2	albert	albert	PROPN
taxlaw-2840	9	3	rogers	rogers	PROPN
taxlaw-2840	9	4	professor	professor	PROPN
taxlaw-2840	9	5	of	of	ADP
taxlaw-2840	9	6	law	law	NOUN
taxlaw-2840	9	7	,	,	PUNCT
taxlaw-2840	9	8	university	university	PROPN
taxlaw-2840	9	9	of	of	ADP
taxlaw-2840	9	10	minnesota	minnesota	PROPN
taxlaw-2840	9	11	law	law	PROPN
taxlaw-2840	9	12	school	school	NOUN
taxlaw-2840	9	13	.	.	PUNCT
taxlaw-2840	10	1	i	i	PRON
taxlaw-2840	10	2	am	be	AUX
taxlaw-2840	10	3	thankful	thankful	ADJ
taxlaw-2840	10	4	for	for	ADP
taxlaw-2840	10	5	comments	comment	NOUN
taxlaw-2840	10	6	and	and	CCONJ
taxlaw-2840	10	7	suggestions	suggestion	NOUN
taxlaw-2840	10	8	from	from	ADP
taxlaw-2840	10	9	participants	participant	NOUN
taxlaw-2840	10	10	at	at	ADP
taxlaw-2840	10	11	the	the	DET
taxlaw-2840	10	12	reforming	reform	VERB
taxlaw-2840	10	13	the	the	DET
taxlaw-2840	10	14	irs	irs	PROPN
taxlaw-2840	10	15	symposium	symposium	NOUN
taxlaw-2840	10	16	held	hold	VERB
taxlaw-2840	10	17	at	at	ADP
taxlaw-2840	10	18	the	the	DET
taxlaw-2840	10	19	university	university	PROPN
taxlaw-2840	10	20	of	of	ADP
taxlaw-2840	10	21	minnesota	minnesota	PROPN
taxlaw-2840	10	22	law	law	PROPN
taxlaw-2840	10	23	school	school	NOUN
taxlaw-2840	10	24	on	on	ADP
taxlaw-2840	10	25	march	march	PROPN
taxlaw-2840	10	26	27	27	NUM
taxlaw-2840	10	27	,	,	PUNCT
taxlaw-2840	10	28	2015	2015	NUM
taxlaw-2840	10	29	,	,	PUNCT
taxlaw-2840	10	30	for	for	ADP
taxlaw-2840	10	31	which	which	PRON
taxlaw-2840	10	32	this	this	DET
taxlaw-2840	10	33	essay	essay	NOUN
taxlaw-2840	10	34	was	be	AUX
taxlaw-2840	10	35	written	write	VERB
taxlaw-2840	10	36	,	,	PUNCT
taxlaw-2840	10	37	as	as	ADV
taxlaw-2840	10	38	well	well	ADV
taxlaw-2840	10	39	as	as	ADP
taxlaw-2840	10	40	from	from	ADP
taxlaw-2840	10	41	participants	participant	NOUN
taxlaw-2840	10	42	in	in	ADP
taxlaw-2840	10	43	the	the	DET
taxlaw-2840	10	44	squaretable	squaretable	ADJ
taxlaw-2840	10	45	presentation	presentation	NOUN
taxlaw-2840	10	46	series	series	NOUN
taxlaw-2840	10	47	,	,	PUNCT
taxlaw-2840	10	48	also	also	ADV
taxlaw-2840	10	49	at	at	ADP
taxlaw-2840	10	50	the	the	DET
taxlaw-2840	10	51	university	university	PROPN
taxlaw-2840	10	52	of	of	ADP
taxlaw-2840	10	53	minnesota	minnesota	PROPN
taxlaw-2840	10	54	law	law	PROPN
taxlaw-2840	10	55	school	school	NOUN
taxlaw-2840	10	56	,	,	PUNCT
taxlaw-2840	10	57	and	and	CCONJ
taxlaw-2840	10	58	at	at	ADP
taxlaw-2840	10	59	the	the	DET
taxlaw-2840	10	60	third	third	ADJ
taxlaw-2840	10	61	annual	annual	ADJ
taxlaw-2840	10	62	tax	tax	NOUN
taxlaw-2840	10	63	symposium	symposium	NOUN
taxlaw-2840	10	64	at	at	ADP
taxlaw-2840	10	65	the	the	DET
taxlaw-2840	10	66	university	university	PROPN
taxlaw-2840	10	67	of	of	ADP
taxlaw-2840	10	68	washington	washington	PROPN
taxlaw-2840	10	69	school	school	PROPN
taxlaw-2840	10	70	of	of	ADP
taxlaw-2840	10	71	law	law	NOUN
taxlaw-2840	10	72	.	.	PUNCT
taxlaw-2840	11	1	thanks	thank	NOUN
taxlaw-2840	11	2	also	also	ADV
taxlaw-2840	11	3	go	go	VERB
taxlaw-2840	11	4	to	to	ADP
taxlaw-2840	11	5	stuart	stuart	PROPN
taxlaw-2840	11	6	benjamin	benjamin	PROPN
taxlaw-2840	11	7	,	,	PUNCT
taxlaw-2840	11	8	amy	amy	PROPN
taxlaw-2840	11	9	monahan	monahan	PROPN
taxlaw-2840	11	10	,	,	PUNCT
taxlaw-2840	11	11	and	and	CCONJ
taxlaw-2840	11	12	steve	steve	PROPN
taxlaw-2840	11	13	shay	shay	PROPN
taxlaw-2840	11	14	for	for	ADP
taxlaw-2840	11	15	helpful	helpful	ADJ
taxlaw-2840	11	16	conversations	conversation	NOUN
taxlaw-2840	11	17	and	and	CCONJ
taxlaw-2840	11	18	to	to	ADP
taxlaw-2840	11	19	nick	nick	PROPN
taxlaw-2840	11	20	bednar	bednar	PROPN
taxlaw-2840	11	21	for	for	ADP
taxlaw-2840	11	22	research	research	NOUN
taxlaw-2840	11	23	assistance	assistance	NOUN
taxlaw-2840	11	24	.	.	PUNCT
taxlaw-2840	12	1	©	©	PROPN
taxlaw-2840	12	2	2016	2016	NUM
taxlaw-2840	12	3	hickman	hickman	PROPN
taxlaw-2840	12	4	.	.	PUNCT
taxlaw-2840	13	1	this	this	PRON
taxlaw-2840	13	2	is	be	AUX
taxlaw-2840	13	3	an	an	DET
taxlaw-2840	13	4	open	open	ADJ
taxlaw-2840	13	5	-	-	PUNCT
taxlaw-2840	13	6	access	access	NOUN
taxlaw-2840	13	7	publication	publication	NOUN
taxlaw-2840	13	8	distributed	distribute	VERB
taxlaw-2840	13	9	under	under	ADP
taxlaw-2840	13	10	the	the	DET
taxlaw-2840	13	11	terms	term	NOUN
taxlaw-2840	13	12	of	of	ADP
taxlaw-2840	13	13	the	the	DET
taxlaw-2840	13	14	creative	creative	ADJ
taxlaw-2840	13	15	commons	common	NOUN
taxlaw-2840	13	16	attribution	attribution	NOUN
taxlaw-2840	13	17	license	license	NOUN
taxlaw-2840	13	18	,	,	PUNCT
taxlaw-2840	13	19	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
taxlaw-2840	13	20	,	,	PUNCT
taxlaw-2840	13	21	which	which	PRON
taxlaw-2840	13	22	permits	permit	VERB
taxlaw-2840	13	23	the	the	DET
taxlaw-2840	13	24	user	user	NOUN
taxlaw-2840	13	25	to	to	PART
taxlaw-2840	13	26	copy	copy	VERB
taxlaw-2840	13	27	,	,	PUNCT
taxlaw-2840	13	28	distribute	distribute	VERB
taxlaw-2840	13	29	,	,	PUNCT
taxlaw-2840	13	30	and	and	CCONJ
taxlaw-2840	13	31	transmit	transmit	VERB
taxlaw-2840	13	32	the	the	DET
taxlaw-2840	13	33	work	work	NOUN
taxlaw-2840	13	34	provided	provide	VERB
taxlaw-2840	13	35	that	that	SCONJ
taxlaw-2840	13	36	the	the	DET
taxlaw-2840	13	37	original	original	ADJ
taxlaw-2840	13	38	authors	author	NOUN
taxlaw-2840	13	39	and	and	CCONJ
taxlaw-2840	13	40	source	source	NOUN
taxlaw-2840	13	41	are	be	AUX
taxlaw-2840	13	42	credited	credit	VERB
taxlaw-2840	13	43	.	.	PUNCT
taxlaw-2840	14	1	170	170	NUM
taxlaw-2840	14	2	columbia	columbia	PROPN
taxlaw-2840	14	3	journal	journal	PROPN
taxlaw-2840	14	4	of	of	ADP
taxlaw-2840	14	5	tax	tax	NOUN
taxlaw-2840	14	6	law	law	NOUN
taxlaw-2840	14	7	[	[	X
taxlaw-2840	14	8	vol.7:169	vol.7:169	PROPN
taxlaw-2840	14	9	i.	i.	PROPN
taxlaw-2840	14	10	introduction	introduction	NOUN
taxlaw-2840	14	11	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2840	15	1	171	171	NUM
taxlaw-2840	15	2	ii	ii	NOUN
taxlaw-2840	15	3	.	.	PUNCT
taxlaw-2840	16	1	the	the	DET
taxlaw-2840	16	2	modern	modern	ADJ
taxlaw-2840	16	3	,	,	PUNCT
taxlaw-2840	16	4	multi	multi	ADJ
taxlaw-2840	16	5	-	-	ADJ
taxlaw-2840	16	6	mission	mission	ADJ
taxlaw-2840	16	7	irs	irs	PROPN
taxlaw-2840	16	8	................................................................	................................................................	PUNCT
taxlaw-2840	16	9	174	174	NUM
taxlaw-2840	16	10	iii	iii	NOUN
taxlaw-2840	16	11	.	.	PUNCT
taxlaw-2840	17	1	the	the	DET
taxlaw-2840	17	2	problems	problem	NOUN
taxlaw-2840	17	3	and	and	CCONJ
taxlaw-2840	17	4	pitfalls	pitfall	NOUN
taxlaw-2840	17	5	of	of	ADP
taxlaw-2840	17	6	the	the	DET
taxlaw-2840	17	7	multi	multi	ADJ
taxlaw-2840	17	8	-	-	ADJ
taxlaw-2840	17	9	mission	mission	ADJ
taxlaw-2840	17	10	irs	irs	PROPN
taxlaw-2840	17	11	..................	..................	PUNCT
taxlaw-2840	17	12	179	179	NUM
taxlaw-2840	17	13	iv	iv	NOUN
taxlaw-2840	17	14	.	.	PUNCT
taxlaw-2840	17	15	returning	return	VERB
taxlaw-2840	17	16	to	to	ADP
taxlaw-2840	17	17	a	a	DET
taxlaw-2840	17	18	single	single	ADJ
taxlaw-2840	17	19	mission	mission	NOUN
taxlaw-2840	17	20	(	(	PUNCT
taxlaw-2840	17	21	or	or	CCONJ
taxlaw-2840	17	22	close	close	ADJ
taxlaw-2840	17	23	to	to	ADP
taxlaw-2840	17	24	it	it	PRON
taxlaw-2840	17	25	)	)	PUNCT
taxlaw-2840	17	26	..............................	..............................	PUNCT
taxlaw-2840	18	1	186	186	NUM
taxlaw-2840	18	2	a.	a.	NOUN
taxlaw-2840	18	3	learning	learning	NOUN
taxlaw-2840	18	4	from	from	ADP
taxlaw-2840	18	5	other	other	ADJ
taxlaw-2840	18	6	agency	agency	NOUN
taxlaw-2840	18	7	experiences	experience	NOUN
taxlaw-2840	18	8	........................................................	........................................................	PUNCT
taxlaw-2840	18	9	186	186	NUM
taxlaw-2840	18	10	1	1	NUM
taxlaw-2840	18	11	.	.	PUNCT
taxlaw-2840	19	1	the	the	DET
taxlaw-2840	19	2	interstate	interstate	PROPN
taxlaw-2840	19	3	commerce	commerce	PROPN
taxlaw-2840	19	4	commission	commission	PROPN
taxlaw-2840	19	5	.......................................................	.......................................................	PUNCT
taxlaw-2840	19	6	187	187	NUM
taxlaw-2840	19	7	2	2	NUM
taxlaw-2840	19	8	.	.	PUNCT
taxlaw-2840	20	1	the	the	DET
taxlaw-2840	20	2	immigration	immigration	NOUN
taxlaw-2840	20	3	and	and	CCONJ
taxlaw-2840	20	4	naturalization	naturalization	NOUN
taxlaw-2840	20	5	service	service	NOUN
taxlaw-2840	20	6	..............................................	..............................................	PUNCT
taxlaw-2840	20	7	189	189	NUM
taxlaw-2840	20	8	b.	b.	NOUN
taxlaw-2840	20	9	contemplating	contemplate	VERB
taxlaw-2840	20	10	the	the	DET
taxlaw-2840	20	11	irs	irs	PROPN
taxlaw-2840	20	12	’s	’s	PART
taxlaw-2840	20	13	future	future	NOUN
taxlaw-2840	20	14	........................................................................	........................................................................	PUNCT
taxlaw-2840	20	15	192	192	NUM
taxlaw-2840	20	16	v.	v.	ADP
taxlaw-2840	20	17	conclusion	conclusion	NOUN
taxlaw-2840	20	18	........................................................................................................	........................................................................................................	PUNCT
taxlaw-2840	20	19	193	193	NUM
taxlaw-2840	20	20	2016	2016	NUM
taxlaw-2840	20	21	]	]	PUNCT
taxlaw-2840	20	22	pursuing	pursue	VERB
taxlaw-2840	20	23	a	a	DET
taxlaw-2840	20	24	single	single	ADJ
taxlaw-2840	20	25	mission	mission	NOUN
taxlaw-2840	20	26	(	(	PUNCT
taxlaw-2840	20	27	or	or	CCONJ
taxlaw-2840	20	28	something	something	PRON
taxlaw-2840	20	29	closer	close	ADJ
taxlaw-2840	20	30	to	to	ADP
taxlaw-2840	20	31	it	it	PRON
taxlaw-2840	20	32	)	)	PUNCT
taxlaw-2840	20	33	171	171	NUM
taxlaw-2840	20	34	the	the	DET
taxlaw-2840	20	35	code	code	NOUN
taxlaw-2840	20	36	of	of	ADP
taxlaw-2840	20	37	the	the	DET
taxlaw-2840	20	38	organization	organization	NOUN
taxlaw-2840	20	39	may	may	AUX
taxlaw-2840	20	40	be	be	AUX
taxlaw-2840	20	41	supposed	suppose	VERB
taxlaw-2840	20	42	governed	govern	VERB
taxlaw-2840	20	43	most	most	ADV
taxlaw-2840	20	44	strongly	strongly	ADV
taxlaw-2840	20	45	by	by	ADP
taxlaw-2840	20	46	its	its	PRON
taxlaw-2840	20	47	primary	primary	ADJ
taxlaw-2840	20	48	functions	function	NOUN
taxlaw-2840	20	49	.	.	PUNCT
taxlaw-2840	21	1	but	but	CCONJ
taxlaw-2840	21	2	an	an	DET
taxlaw-2840	21	3	organization	organization	NOUN
taxlaw-2840	21	4	has	have	VERB
taxlaw-2840	21	5	in	in	ADP
taxlaw-2840	21	6	general	general	ADJ
taxlaw-2840	21	7	many	many	ADJ
taxlaw-2840	21	8	functions	function	NOUN
taxlaw-2840	21	9	,	,	PUNCT
taxlaw-2840	21	10	auxiliary	auxiliary	NOUN
taxlaw-2840	21	11	indeed	indeed	ADV
taxlaw-2840	21	12	to	to	ADP
taxlaw-2840	21	13	its	its	PRON
taxlaw-2840	21	14	primary	primary	ADJ
taxlaw-2840	21	15	ones	one	NOUN
taxlaw-2840	21	16	but	but	CCONJ
taxlaw-2840	21	17	important	important	ADJ
taxlaw-2840	21	18	to	to	ADP
taxlaw-2840	21	19	its	its	PRON
taxlaw-2840	21	20	welfare	welfare	NOUN
taxlaw-2840	21	21	.	.	PUNCT
taxlaw-2840	22	1	alternatively	alternatively	ADV
taxlaw-2840	22	2	,	,	PUNCT
taxlaw-2840	22	3	it	it	PRON
taxlaw-2840	22	4	may	may	AUX
taxlaw-2840	22	5	be	be	AUX
taxlaw-2840	22	6	thought	think	VERB
taxlaw-2840	22	7	desirable	desirable	ADJ
taxlaw-2840	22	8	to	to	PART
taxlaw-2840	22	9	add	add	VERB
taxlaw-2840	22	10	some	some	DET
taxlaw-2840	22	11	secondary	secondary	ADJ
taxlaw-2840	22	12	functions	function	NOUN
taxlaw-2840	22	13	to	to	ADP
taxlaw-2840	22	14	the	the	DET
taxlaw-2840	22	15	organization	organization	NOUN
taxlaw-2840	22	16	because	because	SCONJ
taxlaw-2840	22	17	their	their	PRON
taxlaw-2840	22	18	accomplishment	accomplishment	NOUN
taxlaw-2840	22	19	appears	appear	VERB
taxlaw-2840	22	20	to	to	PART
taxlaw-2840	22	21	be	be	AUX
taxlaw-2840	22	22	complementary	complementary	ADJ
taxlaw-2840	22	23	to	to	ADP
taxlaw-2840	22	24	the	the	DET
taxlaw-2840	22	25	primary	primary	ADJ
taxlaw-2840	22	26	ones	one	NOUN
taxlaw-2840	22	27	.	.	PUNCT
taxlaw-2840	23	1	but	but	CCONJ
taxlaw-2840	23	2	if	if	SCONJ
taxlaw-2840	23	3	the	the	DET
taxlaw-2840	23	4	code	code	NOUN
taxlaw-2840	23	5	appropriate	appropriate	ADJ
taxlaw-2840	23	6	to	to	ADP
taxlaw-2840	23	7	the	the	DET
taxlaw-2840	23	8	primary	primary	ADJ
taxlaw-2840	23	9	functions	function	NOUN
taxlaw-2840	23	10	is	be	AUX
taxlaw-2840	23	11	inappropriate	inappropriate	ADJ
taxlaw-2840	23	12	to	to	ADP
taxlaw-2840	23	13	the	the	DET
taxlaw-2840	23	14	auxiliary	auxiliary	ADJ
taxlaw-2840	23	15	or	or	CCONJ
taxlaw-2840	23	16	secondary	secondary	ADJ
taxlaw-2840	23	17	functions	function	NOUN
taxlaw-2840	23	18	,	,	PUNCT
taxlaw-2840	23	19	the	the	DET
taxlaw-2840	23	20	organization	organization	NOUN
taxlaw-2840	23	21	may	may	AUX
taxlaw-2840	23	22	function	function	VERB
taxlaw-2840	23	23	badly.1	badly.1	VERB
taxlaw-2840	23	24	i.	i.	NOUN
taxlaw-2840	23	25	introduction	introduction	NOUN
taxlaw-2840	23	26	the	the	DET
taxlaw-2840	23	27	internal	internal	ADJ
taxlaw-2840	23	28	revenue	revenue	NOUN
taxlaw-2840	23	29	service	service	NOUN
taxlaw-2840	23	30	(	(	PUNCT
taxlaw-2840	23	31	irs	irs	PROPN
taxlaw-2840	23	32	)	)	PUNCT
taxlaw-2840	23	33	serves	serve	VERB
taxlaw-2840	23	34	an	an	DET
taxlaw-2840	23	35	incredibly	incredibly	ADV
taxlaw-2840	23	36	important	important	ADJ
taxlaw-2840	23	37	function	function	NOUN
taxlaw-2840	23	38	as	as	ADP
taxlaw-2840	23	39	an	an	DET
taxlaw-2840	23	40	agency	agency	NOUN
taxlaw-2840	23	41	of	of	ADP
taxlaw-2840	23	42	the	the	DET
taxlaw-2840	23	43	federal	federal	ADJ
taxlaw-2840	23	44	government	government	NOUN
taxlaw-2840	23	45	—	—	PUNCT
taxlaw-2840	23	46	that	that	PRON
taxlaw-2840	23	47	of	of	ADP
taxlaw-2840	23	48	collecting	collect	VERB
taxlaw-2840	23	49	taxes	taxis	NOUN
taxlaw-2840	23	50	and	and	CCONJ
taxlaw-2840	23	51	enforcing	enforce	VERB
taxlaw-2840	23	52	the	the	DET
taxlaw-2840	23	53	tax	tax	NOUN
taxlaw-2840	23	54	laws	law	NOUN
taxlaw-2840	23	55	.	.	PUNCT
taxlaw-2840	24	1	the	the	DET
taxlaw-2840	24	2	irs	irs	PROPN
taxlaw-2840	24	3	has	have	AUX
taxlaw-2840	24	4	been	be	AUX
taxlaw-2840	24	5	described	describe	VERB
taxlaw-2840	24	6	as	as	ADP
taxlaw-2840	24	7	“	"	PUNCT
taxlaw-2840	24	8	the	the	DET
taxlaw-2840	24	9	federal	federal	ADJ
taxlaw-2840	24	10	government	government	NOUN
taxlaw-2840	24	11	’s	’s	PART
taxlaw-2840	24	12	accounts	account	VERB
taxlaw-2840	24	13	receivable	receivable	ADJ
taxlaw-2840	24	14	department	department	NOUN
taxlaw-2840	24	15	.	.	PUNCT
taxlaw-2840	24	16	”2	”2	PUNCT
taxlaw-2840	25	1	without	without	ADP
taxlaw-2840	25	2	the	the	DET
taxlaw-2840	25	3	tax	tax	NOUN
taxlaw-2840	25	4	revenues	revenue	NOUN
taxlaw-2840	25	5	the	the	DET
taxlaw-2840	25	6	irs	irs	PROPN
taxlaw-2840	25	7	collects	collect	VERB
taxlaw-2840	25	8	,	,	PUNCT
taxlaw-2840	25	9	the	the	DET
taxlaw-2840	25	10	federal	federal	ADJ
taxlaw-2840	25	11	government	government	NOUN
taxlaw-2840	25	12	would	would	AUX
taxlaw-2840	25	13	quickly	quickly	ADV
taxlaw-2840	25	14	cease	cease	VERB
taxlaw-2840	25	15	to	to	PART
taxlaw-2840	25	16	function	function	VERB
taxlaw-2840	25	17	.	.	PUNCT
taxlaw-2840	26	1	yet	yet	CCONJ
taxlaw-2840	26	2	the	the	DET
taxlaw-2840	26	3	irs	irs	PROPN
taxlaw-2840	26	4	is	be	AUX
taxlaw-2840	26	5	struggling	struggle	VERB
taxlaw-2840	26	6	.	.	PUNCT
taxlaw-2840	27	1	in	in	ADP
taxlaw-2840	27	2	her	her	PRON
taxlaw-2840	27	3	2013	2013	NUM
taxlaw-2840	27	4	annual	annual	ADJ
taxlaw-2840	27	5	report	report	NOUN
taxlaw-2840	27	6	to	to	ADP
taxlaw-2840	27	7	congress	congress	PROPN
taxlaw-2840	27	8	,	,	PUNCT
taxlaw-2840	27	9	national	national	ADJ
taxlaw-2840	27	10	taxpayer	taxpayer	PROPN
taxlaw-2840	27	11	advocate	advocate	PROPN
taxlaw-2840	27	12	nina	nina	PROPN
taxlaw-2840	27	13	olson	olson	PROPN
taxlaw-2840	27	14	described	describe	VERB
taxlaw-2840	27	15	an	an	DET
taxlaw-2840	27	16	irs	irs	PROPN
taxlaw-2840	27	17	in	in	ADP
taxlaw-2840	27	18	crisis	crisis	NOUN
taxlaw-2840	27	19	—	—	PUNCT
taxlaw-2840	27	20	mired	mire	VERB
taxlaw-2840	27	21	in	in	ADP
taxlaw-2840	27	22	scandal	scandal	NOUN
taxlaw-2840	27	23	,	,	PUNCT
taxlaw-2840	27	24	chronically	chronically	ADV
taxlaw-2840	27	25	underfunded	underfunded	ADJ
taxlaw-2840	27	26	,	,	PUNCT
taxlaw-2840	27	27	overreliant	overreliant	NOUN
taxlaw-2840	27	28	on	on	ADP
taxlaw-2840	27	29	automation	automation	NOUN
taxlaw-2840	27	30	,	,	PUNCT
taxlaw-2840	27	31	and	and	CCONJ
taxlaw-2840	27	32	“	"	PUNCT
taxlaw-2840	27	33	entrenched	entrench	VERB
taxlaw-2840	27	34	in	in	ADP
taxlaw-2840	27	35	unproductive	unproductive	ADJ
taxlaw-2840	27	36	methods	method	NOUN
taxlaw-2840	27	37	that	that	PRON
taxlaw-2840	27	38	do	do	AUX
taxlaw-2840	27	39	not	not	PART
taxlaw-2840	27	40	promote	promote	VERB
taxlaw-2840	27	41	voluntary	voluntary	ADJ
taxlaw-2840	27	42	compliance	compliance	NOUN
taxlaw-2840	27	43	.	.	PUNCT
taxlaw-2840	27	44	”	"	PUNCT
taxlaw-2840	28	1	3	3	NUM
taxlaw-2840	28	2	in	in	ADP
taxlaw-2840	28	3	her	her	PRON
taxlaw-2840	28	4	2014	2014	NUM
taxlaw-2840	28	5	annual	annual	ADJ
taxlaw-2840	28	6	report	report	NOUN
taxlaw-2840	28	7	,	,	PUNCT
taxlaw-2840	28	8	olson	olson	NOUN
taxlaw-2840	28	9	again	again	ADV
taxlaw-2840	28	10	emphasized	emphasize	VERB
taxlaw-2840	28	11	the	the	DET
taxlaw-2840	28	12	irs	irs	PROPN
taxlaw-2840	28	13	’s	’s	PART
taxlaw-2840	28	14	difficulties	difficulty	NOUN
taxlaw-2840	28	15	,	,	PUNCT
taxlaw-2840	28	16	this	this	DET
taxlaw-2840	28	17	time	time	NOUN
taxlaw-2840	28	18	highlighting	highlight	VERB
taxlaw-2840	28	19	the	the	DET
taxlaw-2840	28	20	“	"	PUNCT
taxlaw-2840	28	21	declining	decline	VERB
taxlaw-2840	28	22	quality	quality	NOUN
taxlaw-2840	28	23	”	"	PUNCT
taxlaw-2840	28	24	of	of	ADP
taxlaw-2840	28	25	taxpayer	taxpayer	NOUN
taxlaw-2840	28	26	services	service	NOUN
taxlaw-2840	28	27	provided	provide	VERB
taxlaw-2840	28	28	by	by	ADP
taxlaw-2840	28	29	the	the	DET
taxlaw-2840	28	30	irs	irs	PROPN
taxlaw-2840	28	31	as	as	ADP
taxlaw-2840	28	32	“	"	PUNCT
taxlaw-2840	28	33	the	the	DET
taxlaw-2840	28	34	most	most	ADV
taxlaw-2840	28	35	serious	serious	ADJ
taxlaw-2840	28	36	problem	problem	NOUN
taxlaw-2840	28	37	”	"	PUNCT
taxlaw-2840	28	38	faced	face	VERB
taxlaw-2840	28	39	by	by	ADP
taxlaw-2840	28	40	taxpayers	taxpayer	NOUN
taxlaw-2840	28	41	,	,	PUNCT
taxlaw-2840	28	42	and	and	CCONJ
taxlaw-2840	28	43	expressing	express	VERB
taxlaw-2840	28	44	concerns	concern	NOUN
taxlaw-2840	28	45	about	about	ADP
taxlaw-2840	28	46	the	the	DET
taxlaw-2840	28	47	potential	potential	ADJ
taxlaw-2840	28	48	impact	impact	NOUN
taxlaw-2840	28	49	on	on	ADP
taxlaw-2840	28	50	taxpayer	taxpayer	NOUN
taxlaw-2840	28	51	compliance.4	compliance.4	PROPN
taxlaw-2840	28	52	the	the	DET
taxlaw-2840	28	53	irs	irs	PROPN
taxlaw-2840	28	54	’s	’s	PART
taxlaw-2840	28	55	revenue	revenue	NOUN
taxlaw-2840	28	56	collection	collection	NOUN
taxlaw-2840	28	57	function	function	NOUN
taxlaw-2840	28	58	is	be	AUX
taxlaw-2840	28	59	no	no	DET
taxlaw-2840	28	60	easy	easy	ADJ
taxlaw-2840	28	61	task	task	NOUN
taxlaw-2840	28	62	,	,	PUNCT
taxlaw-2840	28	63	and	and	CCONJ
taxlaw-2840	28	64	the	the	DET
taxlaw-2840	28	65	irs	irs	PROPN
taxlaw-2840	28	66	takes	take	VERB
taxlaw-2840	28	67	that	that	DET
taxlaw-2840	28	68	mission	mission	NOUN
taxlaw-2840	28	69	seriously	seriously	ADV
taxlaw-2840	28	70	and	and	CCONJ
taxlaw-2840	28	71	generally	generally	ADV
taxlaw-2840	28	72	handles	handle	VERB
taxlaw-2840	28	73	it	it	PRON
taxlaw-2840	28	74	well	well	ADV
taxlaw-2840	28	75	.	.	PUNCT
taxlaw-2840	29	1	in	in	ADP
taxlaw-2840	29	2	its	its	PRON
taxlaw-2840	29	3	fiscal	fiscal	ADJ
taxlaw-2840	29	4	year	year	NOUN
taxlaw-2840	29	5	2014	2014	NUM
taxlaw-2840	29	6	,	,	PUNCT
taxlaw-2840	29	7	the	the	DET
taxlaw-2840	29	8	irs	irs	PROPN
taxlaw-2840	29	9	collected	collect	VERB
taxlaw-2840	29	10	more	more	ADJ
taxlaw-2840	29	11	than	than	ADP
taxlaw-2840	29	12	$	$	SYM
taxlaw-2840	29	13	3	3	NUM
taxlaw-2840	29	14	trillion	trillion	NUM
taxlaw-2840	29	15	in	in	ADP
taxlaw-2840	29	16	taxes.5	taxes.5	NOUN
taxlaw-2840	29	17	in	in	ADP
taxlaw-2840	29	18	collecting	collect	VERB
taxlaw-2840	29	19	that	that	DET
taxlaw-2840	29	20	revenue	revenue	NOUN
taxlaw-2840	29	21	,	,	PUNCT
taxlaw-2840	29	22	the	the	DET
taxlaw-2840	29	23	irs	irs	PROPN
taxlaw-2840	29	24	processed	process	VERB
taxlaw-2840	29	25	more	more	ADJ
taxlaw-2840	29	26	than	than	ADP
taxlaw-2840	29	27	240	240	NUM
taxlaw-2840	29	28	million	million	NUM
taxlaw-2840	29	29	tax	tax	NOUN
taxlaw-2840	29	30	returns	return	NOUN
taxlaw-2840	29	31	and	and	CCONJ
taxlaw-2840	29	32	supplemental	supplemental	ADJ
taxlaw-2840	29	33	documents	document	NOUN
taxlaw-2840	29	34	—	—	PUNCT
taxlaw-2840	29	35	and	and	CCONJ
taxlaw-2840	29	36	even	even	ADV
taxlaw-2840	29	37	that	that	DET
taxlaw-2840	29	38	large	large	ADJ
taxlaw-2840	29	39	number	number	NOUN
taxlaw-2840	29	40	does	do	AUX
taxlaw-2840	29	41	not	not	PART
taxlaw-2840	29	42	include	include	VERB
taxlaw-2840	29	43	all	all	PRON
taxlaw-2840	29	44	of	of	ADP
taxlaw-2840	29	45	the	the	DET
taxlaw-2840	29	46	forms	form	NOUN
taxlaw-2840	29	47	and	and	CCONJ
taxlaw-2840	29	48	returns	return	VERB
taxlaw-2840	29	49	the	the	DET
taxlaw-2840	29	50	irs	irs	PROPN
taxlaw-2840	29	51	handles	handle	NOUN
taxlaw-2840	29	52	,	,	PUNCT
taxlaw-2840	29	53	like	like	ADP
taxlaw-2840	29	54	w-2s	w-2s	NOUN
taxlaw-2840	29	55	and	and	CCONJ
taxlaw-2840	29	56	1099s.6	1099s.6	PROPN
taxlaw-2840	29	57	irs	irs	PROPN
taxlaw-2840	29	58	revenue	revenue	NOUN
taxlaw-2840	29	59	raising	raise	VERB
taxlaw-2840	29	60	efforts	effort	NOUN
taxlaw-2840	29	61	depend	depend	VERB
taxlaw-2840	29	62	heavily	heavily	ADV
taxlaw-2840	29	63	on	on	ADP
taxlaw-2840	29	64	voluntary	voluntary	ADJ
taxlaw-2840	29	65	compliance	compliance	NOUN
taxlaw-2840	29	66	by	by	ADP
taxlaw-2840	29	67	taxpayers.7	taxpayers.7	NOUN
taxlaw-2840	29	68	again	again	ADV
taxlaw-2840	29	69	,	,	PUNCT
taxlaw-2840	29	70	historically	historically	ADV
taxlaw-2840	29	71	,	,	PUNCT
taxlaw-2840	29	72	the	the	DET
taxlaw-2840	29	73	irs	irs	PROPN
taxlaw-2840	29	74	has	have	AUX
taxlaw-2840	29	75	fared	fare	VERB
taxlaw-2840	29	76	pretty	pretty	ADV
taxlaw-2840	29	77	well	well	ADV
taxlaw-2840	29	78	in	in	ADP
taxlaw-2840	29	79	this	this	DET
taxlaw-2840	29	80	regard	regard	NOUN
taxlaw-2840	29	81	.	.	PUNCT
taxlaw-2840	30	1	more	more	ADJ
taxlaw-2840	30	2	than	than	ADP
taxlaw-2840	30	3	98	98	NUM
taxlaw-2840	30	4	%	%	NOUN
taxlaw-2840	30	5	of	of	ADP
taxlaw-2840	30	6	the	the	DET
taxlaw-2840	30	7	taxes	taxis	NOUN
taxlaw-2840	30	8	that	that	PRON
taxlaw-2840	30	9	the	the	DET
taxlaw-2840	30	10	irs	irs	PROPN
taxlaw-2840	30	11	actually	actually	ADV
taxlaw-2840	30	12	collects	collect	VERB
taxlaw-2840	30	13	are	be	AUX
taxlaw-2840	30	14	paid	pay	VERB
taxlaw-2840	30	15	voluntarily	voluntarily	ADV
taxlaw-2840	30	16	and	and	CCONJ
taxlaw-2840	30	17	on	on	ADP
taxlaw-2840	30	18	time.8	time.8	PROPN
taxlaw-2840	30	19	of	of	ADP
taxlaw-2840	30	20	course	course	NOUN
taxlaw-2840	30	21	,	,	PUNCT
taxlaw-2840	30	22	taxes	taxis	NOUN
taxlaw-2840	30	23	collected	collect	VERB
taxlaw-2840	30	24	are	be	AUX
taxlaw-2840	30	25	not	not	PART
taxlaw-2840	30	26	synonymous	synonymous	ADJ
taxlaw-2840	30	27	with	with	ADP
taxlaw-2840	30	28	taxes	taxis	NOUN
taxlaw-2840	30	29	owed	owe	VERB
taxlaw-2840	30	30	.	.	PUNCT
taxlaw-2840	31	1	in	in	ADP
taxlaw-2840	31	2	2012	2012	NUM
taxlaw-2840	31	3	,	,	PUNCT
taxlaw-2840	31	4	using	use	VERB
taxlaw-2840	31	5	data	datum	NOUN
taxlaw-2840	31	6	from	from	ADP
taxlaw-2840	31	7	earlier	early	ADJ
taxlaw-2840	31	8	years	year	NOUN
taxlaw-2840	31	9	,	,	PUNCT
taxlaw-2840	31	10	the	the	DET
taxlaw-2840	31	11	irs	irs	PROPN
taxlaw-2840	31	12	estimated	estimate	VERB
taxlaw-2840	31	13	a	a	DET
taxlaw-2840	31	14	pre	pre	NOUN
taxlaw-2840	31	15	-	-	NOUN
taxlaw-2840	31	16	enforcement	enforcement	ADJ
taxlaw-2840	31	17	(	(	PUNCT
taxlaw-2840	31	18	i.e.	i.e.	X
taxlaw-2840	31	19	,	,	PUNCT
taxlaw-2840	31	20	voluntary	voluntary	ADJ
taxlaw-2840	31	21	)	)	PUNCT
taxlaw-2840	31	22	compliance	compliance	NOUN
taxlaw-2840	31	23	rate	rate	NOUN
taxlaw-2840	31	24	of	of	ADP
taxlaw-2840	31	25	1	1	NUM
taxlaw-2840	31	26	kenneth	kenneth	PROPN
taxlaw-2840	31	27	j.	j.	PROPN
taxlaw-2840	31	28	arrow	arrow	PROPN
taxlaw-2840	31	29	,	,	PUNCT
taxlaw-2840	31	30	the	the	DET
taxlaw-2840	31	31	limits	limit	NOUN
taxlaw-2840	31	32	of	of	ADP
taxlaw-2840	31	33	organization	organization	NOUN
taxlaw-2840	31	34	57	57	NUM
taxlaw-2840	31	35	(	(	PUNCT
taxlaw-2840	31	36	1974	1974	NUM
taxlaw-2840	31	37	)	)	PUNCT
taxlaw-2840	31	38	.	.	PUNCT
taxlaw-2840	32	1	2	2	NUM
taxlaw-2840	32	2	nat’l	nat’l	NOUN
taxlaw-2840	32	3	taxpayer	taxpayer	NOUN
taxlaw-2840	32	4	advoc	advoc	PROPN
taxlaw-2840	32	5	.	.	PUNCT
taxlaw-2840	32	6	,	,	PUNCT
taxlaw-2840	32	7	2013	2013	NUM
taxlaw-2840	32	8	ann	ann	PROPN
taxlaw-2840	32	9	.	.	PUNCT
taxlaw-2840	33	1	rep	rep	PROPN
taxlaw-2840	33	2	.	.	PROPN
taxlaw-2840	33	3	to	to	PART
taxlaw-2840	33	4	cong	cong	VERB
taxlaw-2840	33	5	.	.	PUNCT
taxlaw-2840	34	1	vol	vol	NOUN
taxlaw-2840	34	2	.	.	PROPN
taxlaw-2840	34	3	1	1	NUM
taxlaw-2840	34	4	,	,	PUNCT
taxlaw-2840	34	5	at	at	ADP
taxlaw-2840	34	6	xiii	xiii	PROPN
taxlaw-2840	34	7	–	–	PUNCT
taxlaw-2840	34	8	xx	xx	NUM
taxlaw-2840	34	9	(	(	PUNCT
taxlaw-2840	34	10	2013	2013	NUM
taxlaw-2840	34	11	)	)	PUNCT
taxlaw-2840	34	12	,	,	PUNCT
taxlaw-2840	35	1	http://www	http://www	PROPN
taxlaw-2840	35	2	.taxpayeradvocate.irs.gov/2013	.taxpayeradvocate.irs.gov/2013	PROPN
taxlaw-2840	35	3	-	-	PUNCT
taxlaw-2840	35	4	annual	annual	ADJ
taxlaw-2840	35	5	-	-	PUNCT
taxlaw-2840	35	6	report	report	NOUN
taxlaw-2840	35	7	/	/	SYM
taxlaw-2840	35	8	downloads	download	NOUN
taxlaw-2840	35	9	/	/	SYM
taxlaw-2840	35	10	volume-1.pdf	volume-1.pdf	PROPN
taxlaw-2840	36	1	[	[	X
taxlaw-2840	36	2	http://perma.cc/6733-qx98	http://perma.cc/6733-qx98	X
taxlaw-2840	36	3	]	]	X
taxlaw-2840	36	4	.	.	PUNCT
taxlaw-2840	37	1	3	3	NUM
taxlaw-2840	38	1	i	i	PRON
taxlaw-2840	38	2	d.	d.	PROPN
taxlaw-2840	38	3	4	4	NUM
taxlaw-2840	38	4	nat’l	nat’l	PROPN
taxlaw-2840	38	5	taxpayer	taxpayer	PROPN
taxlaw-2840	38	6	advoc	advoc	PROPN
taxlaw-2840	38	7	.	.	PUNCT
taxlaw-2840	38	8	,	,	PUNCT
taxlaw-2840	38	9	2014	2014	NUM
taxlaw-2840	38	10	ann	ann	PROPN
taxlaw-2840	38	11	.	.	PUNCT
taxlaw-2840	38	12	rep	rep	PROPN
taxlaw-2840	38	13	.	.	PROPN
taxlaw-2840	38	14	to	to	PART
taxlaw-2840	38	15	cong	cong	VERB
taxlaw-2840	38	16	.	.	PUNCT
taxlaw-2840	39	1	vol	vol	NOUN
taxlaw-2840	39	2	.	.	PROPN
taxlaw-2840	39	3	1	1	NUM
taxlaw-2840	39	4	,	,	PUNCT
taxlaw-2840	39	5	at	at	ADP
taxlaw-2840	39	6	3–25	3–25	NUM
taxlaw-2840	39	7	(	(	PUNCT
taxlaw-2840	39	8	2014	2014	NUM
taxlaw-2840	39	9	)	)	PUNCT
taxlaw-2840	39	10	,	,	PUNCT
taxlaw-2840	40	1	http://www	http://www	PROPN
taxlaw-2840	40	2	.taxpayeradvocate.irs.gov	.taxpayeradvocate.irs.gov	NOUN
taxlaw-2840	40	3	/	/	SYM
taxlaw-2840	40	4	media	media	NOUN
taxlaw-2840	40	5	/	/	SYM
taxlaw-2840	40	6	default	default	NOUN
taxlaw-2840	40	7	/	/	SYM
taxlaw-2840	40	8	documents/2014	documents/2014	NOUN
taxlaw-2840	40	9	-	-	PUNCT
taxlaw-2840	40	10	annual	annual	ADJ
taxlaw-2840	40	11	-	-	PUNCT
taxlaw-2840	40	12	report	report	NOUN
taxlaw-2840	40	13	/	/	SYM
taxlaw-2840	40	14	volume	volume	NOUN
taxlaw-2840	40	15	-	-	PUNCT
taxlaw-2840	40	16	one.pdf	one.pdf	NOUN
taxlaw-2840	40	17	[	[	X
taxlaw-2840	40	18	https://perma.cc	https://perma.cc	PROPN
taxlaw-2840	40	19	/a53m	/a53m	PROPN
taxlaw-2840	40	20	-	-	PUNCT
taxlaw-2840	40	21	a3gc	a3gc	X
taxlaw-2840	40	22	]	]	PUNCT
taxlaw-2840	41	1	[	[	X
taxlaw-2840	41	2	hereinafter	hereinafter	NOUN
taxlaw-2840	41	3	nta	nta	PROPN
taxlaw-2840	41	4	2014	2014	NUM
taxlaw-2840	41	5	ann	ann	PROPN
taxlaw-2840	41	6	.	.	PUNCT
taxlaw-2840	41	7	rep	rep	PROPN
taxlaw-2840	41	8	.	.	PROPN
taxlaw-2840	41	9	]	]	PUNCT
taxlaw-2840	41	10	.	.	PUNCT
taxlaw-2840	42	1	5	5	NUM
taxlaw-2840	42	2	internal	internal	ADJ
taxlaw-2840	42	3	revenue	revenue	NOUN
taxlaw-2840	42	4	serv	serv	X
taxlaw-2840	42	5	.	.	PUNCT
taxlaw-2840	42	6	,	,	PUNCT
taxlaw-2840	42	7	internal	internal	ADJ
taxlaw-2840	42	8	revenue	revenue	NOUN
taxlaw-2840	42	9	serv	serv	X
taxlaw-2840	42	10	.	.	PUNCT
taxlaw-2840	43	1	data	datum	NOUN
taxlaw-2840	43	2	book	book	NOUN
taxlaw-2840	43	3	,	,	PUNCT
taxlaw-2840	43	4	2014	2014	NUM
taxlaw-2840	43	5	,	,	PUNCT
taxlaw-2840	43	6	at	at	ADP
taxlaw-2840	43	7	3	3	NUM
taxlaw-2840	43	8	(	(	PUNCT
taxlaw-2840	43	9	2015	2015	NUM
taxlaw-2840	43	10	)	)	PUNCT
taxlaw-2840	43	11	,	,	PUNCT
taxlaw-2840	44	1	http://www	http://www	PROPN
taxlaw-2840	44	2	.irs.gov	.irs.gov	PUNCT
taxlaw-2840	44	3	/	/	SYM
taxlaw-2840	44	4	pub	pub	NOUN
taxlaw-2840	44	5	/	/	SYM
taxlaw-2840	44	6	irs	irs	PROPN
taxlaw-2840	44	7	-	-	PUNCT
taxlaw-2840	44	8	soi/14databk.pdf	soi/14databk.pdf	NOUN
taxlaw-2840	44	9	[	[	X
taxlaw-2840	44	10	http://perma.cc/u7n6-vdux	http://perma.cc/u7n6-vdux	NOUN
taxlaw-2840	44	11	]	]	PUNCT
taxlaw-2840	44	12	.	.	PUNCT
taxlaw-2840	45	1	6	6	NUM
taxlaw-2840	45	2	i	i	PROPN
taxlaw-2840	45	3	d.	d.	PROPN
taxlaw-2840	45	4	at	at	ADP
taxlaw-2840	45	5	4–5	4–5	PROPN
taxlaw-2840	45	6	.	.	PROPN
taxlaw-2840	45	7	7	7	NUM
taxlaw-2840	45	8	see	see	VERB
taxlaw-2840	45	9	,	,	PUNCT
taxlaw-2840	45	10	e.g.	e.g.	ADV
taxlaw-2840	45	11	,	,	PUNCT
taxlaw-2840	45	12	george	george	PROPN
taxlaw-2840	45	13	o’hanlon	o’hanlon	PROPN
taxlaw-2840	45	14	,	,	PUNCT
taxlaw-2840	45	15	the	the	DET
taxlaw-2840	45	16	role	role	NOUN
taxlaw-2840	45	17	of	of	ADP
taxlaw-2840	45	18	the	the	DET
taxlaw-2840	45	19	internal	internal	ADJ
taxlaw-2840	45	20	revenue	revenue	NOUN
taxlaw-2840	45	21	agent	agent	NOUN
taxlaw-2840	45	22	then	then	ADV
taxlaw-2840	45	23	and	and	CCONJ
taxlaw-2840	45	24	now	now	ADV
taxlaw-2840	45	25	,	,	PUNCT
taxlaw-2840	45	26	fed	fed	PROPN
taxlaw-2840	45	27	.	.	PUNCT
taxlaw-2840	46	1	bar	bar	PROPN
taxlaw-2840	46	2	ass’n	ass’n	NOUN
taxlaw-2840	46	3	.	.	PUNCT
taxlaw-2840	47	1	sec	sec	PROPN
taxlaw-2840	47	2	.	.	PROPN
taxlaw-2840	48	1	on	on	ADP
taxlaw-2840	48	2	tax’n	tax’n	NUM
taxlaw-2840	48	3	rep	rep	PROPN
taxlaw-2840	48	4	.	.	PROPN
taxlaw-2840	48	5	,	,	PUNCT
taxlaw-2840	48	6	winter	winter	NOUN
taxlaw-2840	48	7	1993	1993	NUM
taxlaw-2840	48	8	,	,	PUNCT
taxlaw-2840	48	9	at	at	ADP
taxlaw-2840	48	10	1	1	NUM
taxlaw-2840	48	11	(	(	PUNCT
taxlaw-2840	48	12	describing	describe	VERB
taxlaw-2840	48	13	voluntary	voluntary	ADJ
taxlaw-2840	48	14	compliance	compliance	NOUN
taxlaw-2840	48	15	as	as	ADP
taxlaw-2840	48	16	“	"	PUNCT
taxlaw-2840	48	17	the	the	DET
taxlaw-2840	48	18	cornerstone	cornerstone	NOUN
taxlaw-2840	48	19	of	of	ADP
taxlaw-2840	48	20	the	the	DET
taxlaw-2840	48	21	tax	tax	NOUN
taxlaw-2840	48	22	system	system	NOUN
taxlaw-2840	48	23	”	"	PUNCT
taxlaw-2840	48	24	)	)	PUNCT
taxlaw-2840	48	25	.	.	PUNCT
taxlaw-2840	49	1	but	but	CCONJ
taxlaw-2840	49	2	see	see	VERB
taxlaw-2840	49	3	bryan	bryan	PROPN
taxlaw-2840	49	4	t.	t.	PROPN
taxlaw-2840	49	5	camp	camp	PROPN
taxlaw-2840	49	6	,	,	PUNCT
taxlaw-2840	49	7	tax	tax	NOUN
taxlaw-2840	49	8	administration	administration	NOUN
taxlaw-2840	49	9	as	as	ADP
taxlaw-2840	49	10	inquisitorial	inquisitorial	ADJ
taxlaw-2840	49	11	process	process	NOUN
taxlaw-2840	49	12	and	and	CCONJ
taxlaw-2840	49	13	the	the	DET
taxlaw-2840	49	14	partial	partial	ADJ
taxlaw-2840	49	15	paradigm	paradigm	NOUN
taxlaw-2840	49	16	shift	shift	NOUN
taxlaw-2840	49	17	in	in	ADP
taxlaw-2840	49	18	the	the	DET
taxlaw-2840	49	19	irs	irs	PROPN
taxlaw-2840	49	20	restructuring	restructuring	NOUN
taxlaw-2840	49	21	and	and	CCONJ
taxlaw-2840	49	22	reform	reform	NOUN
taxlaw-2840	49	23	act	act	NOUN
taxlaw-2840	49	24	of	of	ADP
taxlaw-2840	49	25	1998	1998	NUM
taxlaw-2840	49	26	,	,	PUNCT
taxlaw-2840	49	27	56	56	NUM
taxlaw-2840	49	28	fla	fla	NOUN
taxlaw-2840	49	29	.	.	PUNCT
taxlaw-2840	50	1	l.	l.	PROPN
taxlaw-2840	50	2	rev	rev	AUX
taxlaw-2840	50	3	.	.	PROPN
taxlaw-2840	50	4	1	1	NUM
taxlaw-2840	50	5	(	(	PUNCT
taxlaw-2840	50	6	2004	2004	NUM
taxlaw-2840	50	7	)	)	PUNCT
taxlaw-2840	50	8	(	(	PUNCT
taxlaw-2840	50	9	suggesting	suggest	VERB
taxlaw-2840	50	10	that	that	SCONJ
taxlaw-2840	50	11	the	the	DET
taxlaw-2840	50	12	description	description	NOUN
taxlaw-2840	50	13	of	of	ADP
taxlaw-2840	50	14	the	the	DET
taxlaw-2840	50	15	u.s	u.s	PROPN
taxlaw-2840	50	16	.	.	PROPN
taxlaw-2840	50	17	tax	tax	NOUN
taxlaw-2840	50	18	system	system	NOUN
taxlaw-2840	50	19	as	as	ADP
taxlaw-2840	50	20	“	"	PUNCT
taxlaw-2840	50	21	voluntary	voluntary	ADJ
taxlaw-2840	50	22	”	"	PUNCT
taxlaw-2840	50	23	is	be	AUX
taxlaw-2840	50	24	not	not	PART
taxlaw-2840	50	25	entirely	entirely	ADV
taxlaw-2840	50	26	accurate	accurate	ADJ
taxlaw-2840	50	27	)	)	PUNCT
taxlaw-2840	50	28	.	.	PUNCT
taxlaw-2840	51	1	8	8	NUM
taxlaw-2840	51	2	nina	nina	PROPN
taxlaw-2840	51	3	olson	olson	PROPN
taxlaw-2840	51	4	,	,	PUNCT
taxlaw-2840	51	5	nat’l	nat’l	PROPN
taxlaw-2840	51	6	taxpayer	taxpayer	PROPN
taxlaw-2840	51	7	advoc	advoc	PROPN
taxlaw-2840	51	8	.	.	PUNCT
taxlaw-2840	51	9	,	,	PUNCT
taxlaw-2840	51	10	fiscal	fiscal	ADJ
taxlaw-2840	51	11	year	year	NOUN
taxlaw-2840	51	12	2016	2016	NUM
taxlaw-2840	51	13	objectives	objective	NOUN
taxlaw-2840	51	14	rep	rep	PROPN
taxlaw-2840	51	15	.	.	PROPN
taxlaw-2840	51	16	to	to	PART
taxlaw-2840	51	17	cong	cong	VERB
taxlaw-2840	51	18	.	.	PUNCT
taxlaw-2840	52	1	vol	vol	NOUN
taxlaw-2840	52	2	.	.	PROPN
taxlaw-2840	53	1	1	1	NUM
taxlaw-2840	53	2	,	,	PUNCT
taxlaw-2840	53	3	at	at	ADP
taxlaw-2840	53	4	2	2	NUM
taxlaw-2840	53	5	(	(	PUNCT
taxlaw-2840	53	6	2015	2015	NUM
taxlaw-2840	53	7	)	)	PUNCT
taxlaw-2840	53	8	,	,	PUNCT
taxlaw-2840	54	1	http://www.taxpayeradvocate.irs.gov/media/default/documents/2016-jrc/volume_1.pdf	http://www.taxpayeradvocate.irs.gov/media/default/documents/2016-jrc/volume_1.pdf	PUNCT
taxlaw-2840	55	1	[	[	X
taxlaw-2840	55	2	http://	http://	PROPN
taxlaw-2840	55	3	perma.cc/ts7y-ppsp	perma.cc/ts7y-ppsp	NOUN
taxlaw-2840	55	4	]	]	PUNCT
taxlaw-2840	55	5	.	.	PUNCT
taxlaw-2840	56	1	172	172	NUM
taxlaw-2840	56	2	columbia	columbia	PROPN
taxlaw-2840	56	3	journal	journal	PROPN
taxlaw-2840	56	4	of	of	ADP
taxlaw-2840	56	5	tax	tax	NOUN
taxlaw-2840	56	6	law	law	NOUN
taxlaw-2840	56	7	[	[	X
taxlaw-2840	56	8	vol.7:169	vol.7:169	PROPN
taxlaw-2840	56	9	83.1	83.1	NUM
taxlaw-2840	56	10	%	%	NOUN
taxlaw-2840	56	11	,	,	PUNCT
taxlaw-2840	56	12	yielding	yield	VERB
taxlaw-2840	56	13	a	a	DET
taxlaw-2840	56	14	gross	gross	ADJ
taxlaw-2840	56	15	tax	tax	NOUN
taxlaw-2840	56	16	gap	gap	NOUN
taxlaw-2840	56	17	of	of	ADP
taxlaw-2840	56	18	$	$	SYM
taxlaw-2840	56	19	450	450	NUM
taxlaw-2840	56	20	billion.9	billion.9	PROPN
taxlaw-2840	56	21	irs	irs	PROPN
taxlaw-2840	56	22	enforcement	enforcement	NOUN
taxlaw-2840	56	23	efforts	effort	NOUN
taxlaw-2840	56	24	increased	increase	VERB
taxlaw-2840	56	25	that	that	DET
taxlaw-2840	56	26	compliance	compliance	NOUN
taxlaw-2840	56	27	rate	rate	NOUN
taxlaw-2840	56	28	only	only	ADV
taxlaw-2840	56	29	slightly	slightly	ADV
taxlaw-2840	56	30	,	,	PUNCT
taxlaw-2840	56	31	to	to	ADP
taxlaw-2840	56	32	85.5%.10	85.5%.10	NOUN
taxlaw-2840	56	33	nevertheless	nevertheless	ADV
taxlaw-2840	56	34	,	,	PUNCT
taxlaw-2840	56	35	these	these	DET
taxlaw-2840	56	36	statistics	statistic	NOUN
taxlaw-2840	56	37	demonstrate	demonstrate	VERB
taxlaw-2840	56	38	that	that	SCONJ
taxlaw-2840	56	39	,	,	PUNCT
taxlaw-2840	56	40	whether	whether	SCONJ
taxlaw-2840	56	41	motivated	motivate	VERB
taxlaw-2840	56	42	by	by	ADP
taxlaw-2840	56	43	a	a	DET
taxlaw-2840	56	44	citizen	citizen	NOUN
taxlaw-2840	56	45	’s	’s	PART
taxlaw-2840	56	46	desire	desire	NOUN
taxlaw-2840	56	47	to	to	PART
taxlaw-2840	56	48	contribute	contribute	VERB
taxlaw-2840	56	49	or	or	CCONJ
taxlaw-2840	56	50	by	by	ADP
taxlaw-2840	56	51	fear	fear	NOUN
taxlaw-2840	56	52	of	of	ADP
taxlaw-2840	56	53	the	the	DET
taxlaw-2840	56	54	tax	tax	NOUN
taxlaw-2840	56	55	man	man	NOUN
taxlaw-2840	56	56	,	,	PUNCT
taxlaw-2840	56	57	most	most	ADJ
taxlaw-2840	56	58	people	people	NOUN
taxlaw-2840	56	59	in	in	ADP
taxlaw-2840	56	60	the	the	DET
taxlaw-2840	56	61	united	united	PROPN
taxlaw-2840	56	62	states	states	PROPN
taxlaw-2840	56	63	file	file	VERB
taxlaw-2840	56	64	their	their	PRON
taxlaw-2840	56	65	tax	tax	NOUN
taxlaw-2840	56	66	returns	return	NOUN
taxlaw-2840	56	67	and	and	CCONJ
taxlaw-2840	56	68	pay	pay	VERB
taxlaw-2840	56	69	their	their	PRON
taxlaw-2840	56	70	taxes	taxis	NOUN
taxlaw-2840	56	71	.	.	PUNCT
taxlaw-2840	57	1	not	not	PART
taxlaw-2840	57	2	every	every	DET
taxlaw-2840	57	3	country	country	NOUN
taxlaw-2840	57	4	is	be	AUX
taxlaw-2840	57	5	so	so	ADV
taxlaw-2840	57	6	fortunate	fortunate	ADJ
taxlaw-2840	57	7	;	;	PUNCT
taxlaw-2840	57	8	the	the	DET
taxlaw-2840	57	9	specter	specter	NOUN
taxlaw-2840	57	10	of	of	ADP
taxlaw-2840	57	11	greece	greece	PROPN
taxlaw-2840	57	12	—	—	PUNCT
taxlaw-2840	57	13	with	with	ADP
taxlaw-2840	57	14	a	a	DET
taxlaw-2840	57	15	shadow	shadow	NOUN
taxlaw-2840	57	16	economy	economy	NOUN
taxlaw-2840	57	17	representing	represent	VERB
taxlaw-2840	57	18	approximately	approximately	ADV
taxlaw-2840	57	19	27	27	NUM
taxlaw-2840	57	20	%	%	NOUN
taxlaw-2840	57	21	of	of	ADP
taxlaw-2840	57	22	gdp	gdp	NOUN
taxlaw-2840	57	23	and	and	CCONJ
taxlaw-2840	57	24	collections	collection	NOUN
taxlaw-2840	57	25	of	of	ADP
taxlaw-2840	57	26	assessed	assessed	ADJ
taxlaw-2840	57	27	taxes	taxis	NOUN
taxlaw-2840	57	28	running	run	VERB
taxlaw-2840	57	29	less	less	ADJ
taxlaw-2840	57	30	than	than	ADP
taxlaw-2840	57	31	12%11	12%11	NUM
taxlaw-2840	57	32	—	—	PUNCT
taxlaw-2840	57	33	looms	loom	VERB
taxlaw-2840	57	34	in	in	ADP
taxlaw-2840	57	35	the	the	DET
taxlaw-2840	57	36	background	background	NOUN
taxlaw-2840	57	37	as	as	ADP
taxlaw-2840	57	38	an	an	DET
taxlaw-2840	57	39	example	example	NOUN
taxlaw-2840	57	40	to	to	PART
taxlaw-2840	57	41	avoid	avoid	VERB
taxlaw-2840	57	42	.	.	PUNCT
taxlaw-2840	58	1	the	the	DET
taxlaw-2840	58	2	internal	internal	PROPN
taxlaw-2840	58	3	revenue	revenue	NOUN
taxlaw-2840	58	4	code	code	NOUN
taxlaw-2840	58	5	is	be	AUX
taxlaw-2840	58	6	increasingly	increasingly	ADV
taxlaw-2840	58	7	complicated	complicated	ADJ
taxlaw-2840	58	8	.	.	PUNCT
taxlaw-2840	59	1	to	to	PART
taxlaw-2840	59	2	help	help	VERB
taxlaw-2840	59	3	taxpayers	taxpayer	NOUN
taxlaw-2840	59	4	in	in	ADP
taxlaw-2840	59	5	their	their	PRON
taxlaw-2840	59	6	efforts	effort	NOUN
taxlaw-2840	59	7	to	to	PART
taxlaw-2840	59	8	prepare	prepare	VERB
taxlaw-2840	59	9	their	their	PRON
taxlaw-2840	59	10	tax	tax	NOUN
taxlaw-2840	59	11	returns	return	NOUN
taxlaw-2840	59	12	and	and	CCONJ
taxlaw-2840	59	13	comply	comply	VERB
taxlaw-2840	59	14	with	with	ADP
taxlaw-2840	59	15	the	the	DET
taxlaw-2840	59	16	tax	tax	NOUN
taxlaw-2840	59	17	laws	law	NOUN
taxlaw-2840	59	18	,	,	PUNCT
taxlaw-2840	59	19	the	the	DET
taxlaw-2840	59	20	irs	irs	PROPN
taxlaw-2840	59	21	in	in	ADP
taxlaw-2840	59	22	fiscal	fiscal	ADJ
taxlaw-2840	59	23	year	year	NOUN
taxlaw-2840	59	24	2014	2014	NUM
taxlaw-2840	59	25	answered	answer	VERB
taxlaw-2840	59	26	more	more	ADJ
taxlaw-2840	59	27	than	than	ADP
taxlaw-2840	59	28	100	100	NUM
taxlaw-2840	59	29	million	million	NUM
taxlaw-2840	59	30	phone	phone	NOUN
taxlaw-2840	59	31	calls	call	NOUN
taxlaw-2840	59	32	and	and	CCONJ
taxlaw-2840	59	33	assisted	assist	VERB
taxlaw-2840	59	34	more	more	ADJ
taxlaw-2840	59	35	than	than	ADP
taxlaw-2840	59	36	5	5	NUM
taxlaw-2840	59	37	million	million	NUM
taxlaw-2840	59	38	taxpayers	taxpayer	NOUN
taxlaw-2840	59	39	at	at	ADP
taxlaw-2840	59	40	more	more	ADJ
taxlaw-2840	59	41	than	than	ADP
taxlaw-2840	59	42	300	300	NUM
taxlaw-2840	59	43	taxpayer	taxpayer	NOUN
taxlaw-2840	59	44	assistance	assistance	NOUN
taxlaw-2840	59	45	centers	center	NOUN
taxlaw-2840	59	46	across	across	ADP
taxlaw-2840	59	47	the	the	DET
taxlaw-2840	59	48	country	country	NOUN
taxlaw-2840	59	49	.	.	PUNCT
taxlaw-2840	60	1	12	12	NUM
taxlaw-2840	60	2	and	and	CCONJ
taxlaw-2840	60	3	,	,	PUNCT
taxlaw-2840	60	4	concerned	concerned	ADJ
taxlaw-2840	60	5	about	about	ADP
taxlaw-2840	60	6	even	even	ADV
taxlaw-2840	60	7	a	a	DET
taxlaw-2840	60	8	roughly	roughly	ADV
taxlaw-2840	60	9	15	15	NUM
taxlaw-2840	60	10	%	%	NOUN
taxlaw-2840	60	11	tax	tax	NOUN
taxlaw-2840	60	12	gap	gap	NOUN
taxlaw-2840	60	13	,	,	PUNCT
taxlaw-2840	60	14	the	the	DET
taxlaw-2840	60	15	irs	irs	PROPN
taxlaw-2840	60	16	in	in	ADP
taxlaw-2840	60	17	the	the	DET
taxlaw-2840	60	18	past	past	NOUN
taxlaw-2840	60	19	has	have	AUX
taxlaw-2840	60	20	tried	try	VERB
taxlaw-2840	60	21	various	various	ADJ
taxlaw-2840	60	22	strategies	strategy	NOUN
taxlaw-2840	60	23	to	to	PART
taxlaw-2840	60	24	increase	increase	VERB
taxlaw-2840	60	25	voluntary	voluntary	ADJ
taxlaw-2840	60	26	compliance	compliance	NOUN
taxlaw-2840	60	27	,	,	PUNCT
taxlaw-2840	60	28	including	include	VERB
taxlaw-2840	60	29	improving	improve	VERB
taxlaw-2840	60	30	its	its	PRON
taxlaw-2840	60	31	computer	computer	NOUN
taxlaw-2840	60	32	systems	system	NOUN
taxlaw-2840	60	33	,	,	PUNCT
taxlaw-2840	60	34	hiring	hire	VERB
taxlaw-2840	60	35	a	a	DET
taxlaw-2840	60	36	higher	high	ADJ
taxlaw-2840	60	37	quality	quality	NOUN
taxlaw-2840	60	38	and	and	CCONJ
taxlaw-2840	60	39	more	more	ADV
taxlaw-2840	60	40	diverse	diverse	ADJ
taxlaw-2840	60	41	workforce	workforce	NOUN
taxlaw-2840	60	42	,	,	PUNCT
taxlaw-2840	60	43	and	and	CCONJ
taxlaw-2840	60	44	providing	provide	VERB
taxlaw-2840	60	45	better	well	ADJ
taxlaw-2840	60	46	training	training	NOUN
taxlaw-2840	60	47	for	for	ADP
taxlaw-2840	60	48	its	its	PRON
taxlaw-2840	60	49	agents.13	agents.13	NOUN
taxlaw-2840	60	50	yet	yet	ADV
taxlaw-2840	60	51	,	,	PUNCT
taxlaw-2840	60	52	as	as	SCONJ
taxlaw-2840	60	53	olson	olson	NOUN
taxlaw-2840	60	54	and	and	CCONJ
taxlaw-2840	60	55	others	other	NOUN
taxlaw-2840	60	56	have	have	AUX
taxlaw-2840	60	57	documented	document	VERB
taxlaw-2840	60	58	,	,	PUNCT
taxlaw-2840	60	59	budget	budget	NOUN
taxlaw-2840	60	60	cuts	cut	NOUN
taxlaw-2840	60	61	have	have	AUX
taxlaw-2840	60	62	reduced	reduce	VERB
taxlaw-2840	60	63	irs	irs	PROPN
taxlaw-2840	60	64	employee	employee	NOUN
taxlaw-2840	60	65	training	training	NOUN
taxlaw-2840	60	66	and	and	CCONJ
taxlaw-2840	60	67	diminished	diminish	VERB
taxlaw-2840	60	68	taxpayer	taxpayer	NOUN
taxlaw-2840	60	69	service,14	service,14	ADV
taxlaw-2840	60	70	as	as	ADV
taxlaw-2840	60	71	well	well	ADV
taxlaw-2840	60	72	as	as	ADP
taxlaw-2840	60	73	curtailing	curtail	VERB
taxlaw-2840	60	74	funds	fund	NOUN
taxlaw-2840	60	75	and	and	CCONJ
taxlaw-2840	60	76	the	the	DET
taxlaw-2840	60	77	number	number	NOUN
taxlaw-2840	60	78	of	of	ADP
taxlaw-2840	60	79	irs	irs	PROPN
taxlaw-2840	60	80	employees	employee	NOUN
taxlaw-2840	60	81	available	available	ADJ
taxlaw-2840	60	82	for	for	ADP
taxlaw-2840	60	83	enforcement	enforcement	NOUN
taxlaw-2840	60	84	efforts.15	efforts.15	PROPN
taxlaw-2840	60	85	to	to	ADP
taxlaw-2840	60	86	olson	olson	PROPN
taxlaw-2840	60	87	’s	’s	PART
taxlaw-2840	60	88	litany	litany	NOUN
taxlaw-2840	60	89	of	of	ADP
taxlaw-2840	60	90	the	the	DET
taxlaw-2840	60	91	irs	irs	PROPN
taxlaw-2840	60	92	’s	’s	PART
taxlaw-2840	60	93	woes	woe	NOUN
taxlaw-2840	60	94	,	,	PUNCT
taxlaw-2840	60	95	i	i	PRON
taxlaw-2840	60	96	would	would	AUX
taxlaw-2840	60	97	add	add	VERB
taxlaw-2840	60	98	the	the	DET
taxlaw-2840	60	99	following	following	NOUN
taxlaw-2840	60	100	:	:	PUNCT
taxlaw-2840	60	101	the	the	DET
taxlaw-2840	60	102	irs	irs	PROPN
taxlaw-2840	60	103	is	be	AUX
taxlaw-2840	60	104	stretched	stretch	VERB
taxlaw-2840	60	105	too	too	ADV
taxlaw-2840	60	106	thinly	thinly	ADV
taxlaw-2840	60	107	across	across	ADP
taxlaw-2840	60	108	multiple	multiple	ADJ
taxlaw-2840	60	109	missions	mission	NOUN
taxlaw-2840	60	110	that	that	PRON
taxlaw-2840	60	111	are	be	AUX
taxlaw-2840	60	112	in	in	ADP
taxlaw-2840	60	113	tension	tension	NOUN
taxlaw-2840	60	114	with	with	ADP
taxlaw-2840	60	115	one	one	NUM
taxlaw-2840	60	116	another	another	DET
taxlaw-2840	60	117	.	.	PUNCT
taxlaw-2840	61	1	as	as	SCONJ
taxlaw-2840	61	2	i	i	PRON
taxlaw-2840	61	3	have	have	AUX
taxlaw-2840	61	4	documented	document	VERB
taxlaw-2840	61	5	in	in	ADP
taxlaw-2840	61	6	prior	prior	ADJ
taxlaw-2840	61	7	work	work	NOUN
taxlaw-2840	61	8	,	,	PUNCT
taxlaw-2840	61	9	as	as	ADP
taxlaw-2840	61	10	the	the	DET
taxlaw-2840	61	11	administrator	administrator	NOUN
taxlaw-2840	61	12	of	of	ADP
taxlaw-2840	61	13	an	an	DET
taxlaw-2840	61	14	increasingly	increasingly	ADV
taxlaw-2840	61	15	-	-	PUNCT
taxlaw-2840	61	16	complex	complex	ADJ
taxlaw-2840	61	17	internal	internal	ADJ
taxlaw-2840	61	18	revenue	revenue	NOUN
taxlaw-2840	61	19	code	code	NOUN
taxlaw-2840	61	20	,	,	PUNCT
taxlaw-2840	61	21	the	the	DET
taxlaw-2840	61	22	irs	irs	PROPN
taxlaw-2840	61	23	has	have	AUX
taxlaw-2840	61	24	moved	move	VERB
taxlaw-2840	61	25	far	far	ADV
taxlaw-2840	61	26	beyond	beyond	ADP
taxlaw-2840	61	27	its	its	PRON
taxlaw-2840	61	28	original	original	ADJ
taxlaw-2840	61	29	and	and	CCONJ
taxlaw-2840	61	30	primary	primary	ADJ
taxlaw-2840	61	31	mission	mission	NOUN
taxlaw-2840	61	32	as	as	ADP
taxlaw-2840	61	33	the	the	DET
taxlaw-2840	61	34	nation	nation	NOUN
taxlaw-2840	61	35	’s	’s	PART
taxlaw-2840	61	36	tax	tax	NOUN
taxlaw-2840	61	37	collector	collector	NOUN
taxlaw-2840	61	38	to	to	PART
taxlaw-2840	61	39	become	become	VERB
taxlaw-2840	61	40	a	a	DET
taxlaw-2840	61	41	multi	multi	ADJ
taxlaw-2840	61	42	-	-	NOUN
taxlaw-2840	61	43	mission	mission	NOUN
taxlaw-2840	61	44	or	or	CCONJ
taxlaw-2840	61	45	omnibus	omnibus	NOUN
taxlaw-2840	61	46	agency	agency	NOUN
taxlaw-2840	61	47	,	,	PUNCT
taxlaw-2840	61	48	serving	serve	VERB
taxlaw-2840	61	49	a	a	DET
taxlaw-2840	61	50	variety	variety	NOUN
taxlaw-2840	61	51	of	of	ADP
taxlaw-2840	61	52	congressional	congressional	ADJ
taxlaw-2840	61	53	programs	program	NOUN
taxlaw-2840	61	54	and	and	CCONJ
taxlaw-2840	61	55	goals	goal	NOUN
taxlaw-2840	61	56	that	that	PRON
taxlaw-2840	61	57	are	be	AUX
taxlaw-2840	61	58	arguably	arguably	ADV
taxlaw-2840	61	59	in	in	ADP
taxlaw-2840	61	60	tension	tension	NOUN
taxlaw-2840	61	61	with	with	ADP
taxlaw-2840	61	62	one	one	NUM
taxlaw-2840	61	63	another.16	another.16	NOUN
taxlaw-2840	61	64	to	to	ADP
taxlaw-2840	61	65	that	that	DET
taxlaw-2840	61	66	observation	observation	NOUN
taxlaw-2840	61	67	,	,	PUNCT
taxlaw-2840	61	68	i	i	PRON
taxlaw-2840	61	69	will	will	AUX
taxlaw-2840	61	70	add	add	VERB
taxlaw-2840	61	71	that	that	SCONJ
taxlaw-2840	61	72	many	many	ADJ
taxlaw-2840	61	73	if	if	SCONJ
taxlaw-2840	61	74	not	not	PART
taxlaw-2840	61	75	most	most	ADJ
taxlaw-2840	61	76	of	of	ADP
taxlaw-2840	61	77	the	the	DET
taxlaw-2840	61	78	political	political	ADJ
taxlaw-2840	61	79	controversies	controversy	NOUN
taxlaw-2840	61	80	that	that	PRON
taxlaw-2840	61	81	have	have	AUX
taxlaw-2840	61	82	battered	batter	VERB
taxlaw-2840	61	83	the	the	DET
taxlaw-2840	61	84	irs	irs	PROPN
taxlaw-2840	61	85	’s	’s	PART
taxlaw-2840	61	86	reputation	reputation	NOUN
taxlaw-2840	61	87	in	in	ADP
taxlaw-2840	61	88	recent	recent	ADJ
taxlaw-2840	61	89	years	year	NOUN
taxlaw-2840	61	90	have	have	AUX
taxlaw-2840	61	91	concerned	concern	VERB
taxlaw-2840	61	92	social	social	ADJ
taxlaw-2840	61	93	welfare	welfare	NOUN
taxlaw-2840	61	94	or	or	CCONJ
taxlaw-2840	61	95	regulatory	regulatory	ADJ
taxlaw-2840	61	96	9	9	NUM
taxlaw-2840	61	97	irs	irs	PROPN
taxlaw-2840	61	98	releases	release	VERB
taxlaw-2840	61	99	new	new	ADJ
taxlaw-2840	61	100	tax	tax	NOUN
taxlaw-2840	61	101	gap	gap	NOUN
taxlaw-2840	61	102	estimates	estimate	NOUN
taxlaw-2840	61	103	;	;	PUNCT
taxlaw-2840	61	104	compliance	compliance	NOUN
taxlaw-2840	61	105	rates	rate	NOUN
taxlaw-2840	61	106	remain	remain	VERB
taxlaw-2840	61	107	statistically	statistically	ADV
taxlaw-2840	61	108	unchanged	unchanged	ADJ
taxlaw-2840	61	109	from	from	ADP
taxlaw-2840	61	110	previous	previous	ADJ
taxlaw-2840	61	111	study	study	NOUN
taxlaw-2840	61	112	,	,	PUNCT
taxlaw-2840	61	113	ir-2012	ir-2012	NOUN
taxlaw-2840	61	114	-	-	PUNCT
taxlaw-2840	61	115	4	4	NUM
taxlaw-2840	61	116	,	,	PUNCT
taxlaw-2840	61	117	internal	internal	ADJ
taxlaw-2840	61	118	revenue	revenue	NOUN
taxlaw-2840	61	119	serv	serv	X
taxlaw-2840	61	120	.	.	PUNCT
taxlaw-2840	62	1	(	(	PUNCT
taxlaw-2840	62	2	jan	jan	PROPN
taxlaw-2840	62	3	.	.	PROPN
taxlaw-2840	62	4	6	6	NUM
taxlaw-2840	62	5	,	,	PUNCT
taxlaw-2840	62	6	2012	2012	NUM
taxlaw-2840	62	7	)	)	PUNCT
taxlaw-2840	62	8	,	,	PUNCT
taxlaw-2840	62	9	http://www.irs.gov/uac/irs-releasesnew-tax-gap-estimates;-compliance-rates-remain-statistically-unchanged-from-previous-study	http://www.irs.gov/uac/irs-releasesnew-tax-gap-estimates;-compliance-rates-remain-statistically-unchanged-from-previous-study	X
taxlaw-2840	63	1	[	[	X
taxlaw-2840	63	2	http://	http://	PROPN
taxlaw-2840	63	3	perma.cc/xzn4-vsxq	perma.cc/xzn4-vsxq	X
taxlaw-2840	63	4	]	]	PUNCT
taxlaw-2840	63	5	.	.	PUNCT
taxlaw-2840	64	1	10	10	NUM
taxlaw-2840	65	1	i	i	PRON
taxlaw-2840	65	2	d.	d.	PROPN
taxlaw-2840	65	3	11	11	NUM
taxlaw-2840	65	4	int’l	int’l	NUM
taxlaw-2840	65	5	monetary	monetary	ADJ
taxlaw-2840	65	6	fund	fund	NOUN
taxlaw-2840	65	7	,	,	PUNCT
taxlaw-2840	65	8	imf	imf	PROPN
taxlaw-2840	65	9	country	country	PROPN
taxlaw-2840	65	10	rep	rep	PROPN
taxlaw-2840	65	11	.	.	PROPN
taxlaw-2840	65	12	no	no	PROPN
taxlaw-2840	65	13	.	.	NOUN
taxlaw-2840	66	1	13/155	13/155	NUM
taxlaw-2840	66	2	,	,	PUNCT
taxlaw-2840	66	3	greece	greece	PROPN
taxlaw-2840	66	4	:	:	PUNCT
taxlaw-2840	66	5	selected	select	VERB
taxlaw-2840	66	6	issues	issue	NOUN
taxlaw-2840	66	7	18–27	18–27	NUM
taxlaw-2840	66	8	(	(	PUNCT
taxlaw-2840	66	9	2013	2013	NUM
taxlaw-2840	66	10	)	)	PUNCT
taxlaw-2840	66	11	(	(	PUNCT
taxlaw-2840	66	12	documenting	document	VERB
taxlaw-2840	66	13	greece	greece	PROPN
taxlaw-2840	66	14	’s	’s	PART
taxlaw-2840	66	15	abysmal	abysmal	ADJ
taxlaw-2840	66	16	rate	rate	NOUN
taxlaw-2840	66	17	of	of	ADP
taxlaw-2840	66	18	tax	tax	NOUN
taxlaw-2840	66	19	compliance	compliance	NOUN
taxlaw-2840	66	20	)	)	PUNCT
taxlaw-2840	66	21	.	.	PUNCT
taxlaw-2840	67	1	12	12	NUM
taxlaw-2840	67	2	see	see	VERB
taxlaw-2840	67	3	nta	nta	PROPN
taxlaw-2840	67	4	2014	2014	NUM
taxlaw-2840	67	5	ann	ann	PROPN
taxlaw-2840	67	6	.	.	PUNCT
taxlaw-2840	67	7	rep	rep	PROPN
taxlaw-2840	67	8	.	.	PROPN
taxlaw-2840	67	9	,	,	PUNCT
taxlaw-2840	67	10	supra	supra	PROPN
taxlaw-2840	67	11	note	note	NOUN
taxlaw-2840	67	12	4	4	NUM
taxlaw-2840	67	13	,	,	PUNCT
taxlaw-2840	67	14	at	at	ADP
taxlaw-2840	67	15	xvii	xvii	PROPN
taxlaw-2840	67	16	.	.	PUNCT
taxlaw-2840	68	1	13	13	NUM
taxlaw-2840	68	2	o’hanlon	o’hanlon	NOUN
taxlaw-2840	68	3	,	,	PUNCT
taxlaw-2840	68	4	supra	supra	NOUN
taxlaw-2840	68	5	note	note	NOUN
taxlaw-2840	68	6	7	7	NUM
taxlaw-2840	68	7	.	.	SYM
taxlaw-2840	68	8	14	14	NUM
taxlaw-2840	68	9	nat’l	nat’l	NOUN
taxlaw-2840	68	10	taxpayer	taxpayer	PROPN
taxlaw-2840	68	11	advoc	advoc	PROPN
taxlaw-2840	68	12	.	.	PUNCT
taxlaw-2840	68	13	,	,	PUNCT
taxlaw-2840	68	14	2013	2013	NUM
taxlaw-2840	68	15	ann	ann	PROPN
taxlaw-2840	68	16	.	.	PUNCT
taxlaw-2840	69	1	rep	rep	PROPN
taxlaw-2840	69	2	.	.	PROPN
taxlaw-2840	69	3	to	to	PART
taxlaw-2840	69	4	cong	cong	VERB
taxlaw-2840	69	5	.	.	PUNCT
taxlaw-2840	70	1	executive	executive	ADJ
taxlaw-2840	70	2	summary	summary	NOUN
taxlaw-2840	70	3	:	:	PUNCT
taxlaw-2840	70	4	preface	preface	NOUN
taxlaw-2840	70	5	and	and	CCONJ
taxlaw-2840	70	6	highlights	highlight	NOUN
taxlaw-2840	70	7	,	,	PUNCT
taxlaw-2840	70	8	at	at	ADP
taxlaw-2840	70	9	23–24	23–24	NUM
taxlaw-2840	70	10	(	(	PUNCT
taxlaw-2840	70	11	2013	2013	NUM
taxlaw-2840	70	12	)	)	PUNCT
taxlaw-2840	70	13	,	,	PUNCT
taxlaw-2840	70	14	http://www.taxpayeradvocate.irs.gov/2013-annual-report/downloads/2013annual-report-to-congress-executive-summary.pdf	http://www.taxpayeradvocate.irs.gov/2013-annual-report/downloads/2013annual-report-to-congress-executive-summary.pdf	VERB
taxlaw-2840	71	1	[	[	X
taxlaw-2840	71	2	http://perma.cc/wdw2-pbs9	http://perma.cc/wdw2-pbs9	X
taxlaw-2840	71	3	]	]	X
taxlaw-2840	71	4	;	;	PUNCT
taxlaw-2840	71	5	u.s	u.s	PROPN
taxlaw-2840	71	6	.	.	PROPN
taxlaw-2840	71	7	gov’t	gov’t	NOUN
taxlaw-2840	71	8	accountability	accountability	NOUN
taxlaw-2840	71	9	off	off	ADP
taxlaw-2840	71	10	.	.	PUNCT
taxlaw-2840	72	1	,	,	PUNCT
taxlaw-2840	72	2	gao-14	gao-14	NOUN
taxlaw-2840	72	3	-	-	PUNCT
taxlaw-2840	72	4	534r	534r	NUM
taxlaw-2840	72	5	,	,	PUNCT
taxlaw-2840	72	6	internal	internal	ADJ
taxlaw-2840	72	7	revenue	revenue	NOUN
taxlaw-2840	72	8	service	service	NOUN
taxlaw-2840	72	9	:	:	PUNCT
taxlaw-2840	72	10	absorbing	absorb	VERB
taxlaw-2840	72	11	budget	budget	NOUN
taxlaw-2840	72	12	cuts	cut	NOUN
taxlaw-2840	72	13	has	have	AUX
taxlaw-2840	72	14	resulted	result	VERB
taxlaw-2840	72	15	in	in	ADP
taxlaw-2840	72	16	significant	significant	ADJ
taxlaw-2840	72	17	staffing	staffing	NOUN
taxlaw-2840	72	18	declines	decline	NOUN
taxlaw-2840	72	19	and	and	CCONJ
taxlaw-2840	72	20	uneven	uneven	ADJ
taxlaw-2840	72	21	performance	performance	NOUN
taxlaw-2840	72	22	8–9	8–9	NUM
taxlaw-2840	72	23	(	(	PUNCT
taxlaw-2840	72	24	2014	2014	NUM
taxlaw-2840	72	25	)	)	PUNCT
taxlaw-2840	72	26	,	,	PUNCT
taxlaw-2840	72	27	http://www.gao.gov	http://www.gao.gov	ADJ
taxlaw-2840	72	28	/assets/670/662681.pdf	/assets/670/662681.pdf	NOUN
taxlaw-2840	73	1	[	[	X
taxlaw-2840	73	2	http://perma.cc/h9er-49re	http://perma.cc/h9er-49re	X
taxlaw-2840	73	3	]	]	X
taxlaw-2840	73	4	[	[	X
taxlaw-2840	73	5	hereinafter	hereinafter	NOUN
taxlaw-2840	73	6	gao	gao	PROPN
taxlaw-2840	73	7	irs	irs	PROPN
taxlaw-2840	73	8	budget	budget	NOUN
taxlaw-2840	73	9	cuts	cut	NOUN
taxlaw-2840	73	10	rep	rep	PROPN
taxlaw-2840	73	11	.	.	PROPN
taxlaw-2840	73	12	]	]	X
taxlaw-2840	74	1	(	(	PUNCT
taxlaw-2840	74	2	showing	show	VERB
taxlaw-2840	74	3	budget	budget	NOUN
taxlaw-2840	74	4	cuts	cut	NOUN
taxlaw-2840	74	5	both	both	CCONJ
taxlaw-2840	74	6	generally	generally	ADV
taxlaw-2840	74	7	and	and	CCONJ
taxlaw-2840	74	8	as	as	ADP
taxlaw-2840	74	9	allocated	allocate	VERB
taxlaw-2840	74	10	among	among	ADP
taxlaw-2840	74	11	enforcement	enforcement	NOUN
taxlaw-2840	74	12	functions	function	NOUN
taxlaw-2840	74	13	,	,	PUNCT
taxlaw-2840	74	14	taxpayer	taxpayer	NOUN
taxlaw-2840	74	15	services	service	NOUN
taxlaw-2840	74	16	,	,	PUNCT
taxlaw-2840	74	17	and	and	CCONJ
taxlaw-2840	74	18	operations	operation	NOUN
taxlaw-2840	74	19	support	support	NOUN
taxlaw-2840	74	20	and	and	CCONJ
taxlaw-2840	74	21	business	business	NOUN
taxlaw-2840	74	22	system	system	NOUN
taxlaw-2840	74	23	modernization	modernization	NOUN
taxlaw-2840	74	24	)	)	PUNCT
taxlaw-2840	74	25	.	.	PUNCT
taxlaw-2840	75	1	15	15	NUM
taxlaw-2840	75	2	gao	gao	PROPN
taxlaw-2840	75	3	irs	irs	PROPN
taxlaw-2840	75	4	budget	budget	NOUN
taxlaw-2840	75	5	cuts	cut	VERB
taxlaw-2840	75	6	rep	rep	PROPN
taxlaw-2840	75	7	.	.	PROPN
taxlaw-2840	75	8	,	,	PUNCT
taxlaw-2840	75	9	supra	supra	PROPN
taxlaw-2840	75	10	note	note	PROPN
taxlaw-2840	75	11	14	14	NUM
taxlaw-2840	75	12	,	,	PUNCT
taxlaw-2840	75	13	at	at	ADP
taxlaw-2840	75	14	8–9	8–9	NUM
taxlaw-2840	75	15	,	,	PUNCT
taxlaw-2840	75	16	(	(	PUNCT
taxlaw-2840	75	17	documenting	document	VERB
taxlaw-2840	75	18	that	that	SCONJ
taxlaw-2840	75	19	budget	budget	NOUN
taxlaw-2840	75	20	cuts	cut	NOUN
taxlaw-2840	75	21	have	have	AUX
taxlaw-2840	75	22	fallen	fall	VERB
taxlaw-2840	75	23	mostly	mostly	ADV
taxlaw-2840	75	24	on	on	ADP
taxlaw-2840	75	25	irs	irs	PROPN
taxlaw-2840	75	26	enforcement	enforcement	NOUN
taxlaw-2840	75	27	functions	function	NOUN
taxlaw-2840	75	28	and	and	CCONJ
taxlaw-2840	75	29	that	that	SCONJ
taxlaw-2840	75	30	the	the	DET
taxlaw-2840	75	31	number	number	NOUN
taxlaw-2840	75	32	of	of	ADP
taxlaw-2840	75	33	irs	irs	PROPN
taxlaw-2840	75	34	full	full	ADJ
taxlaw-2840	75	35	-	-	PUNCT
taxlaw-2840	75	36	time	time	NOUN
taxlaw-2840	75	37	employees	employee	NOUN
taxlaw-2840	75	38	has	have	AUX
taxlaw-2840	75	39	declined	decline	VERB
taxlaw-2840	75	40	as	as	ADV
taxlaw-2840	75	41	well	well	ADV
taxlaw-2840	75	42	,	,	PUNCT
taxlaw-2840	75	43	both	both	CCONJ
taxlaw-2840	75	44	generally	generally	ADV
taxlaw-2840	75	45	and	and	CCONJ
taxlaw-2840	75	46	with	with	ADP
taxlaw-2840	75	47	respect	respect	NOUN
taxlaw-2840	75	48	to	to	ADP
taxlaw-2840	75	49	enforcement	enforcement	NOUN
taxlaw-2840	75	50	functions	function	NOUN
taxlaw-2840	75	51	)	)	PUNCT
taxlaw-2840	75	52	.	.	PUNCT
taxlaw-2840	76	1	while	while	SCONJ
taxlaw-2840	76	2	many	many	ADJ
taxlaw-2840	76	3	government	government	NOUN
taxlaw-2840	76	4	agencies	agency	NOUN
taxlaw-2840	76	5	have	have	AUX
taxlaw-2840	76	6	reduced	reduce	VERB
taxlaw-2840	76	7	their	their	PRON
taxlaw-2840	76	8	workforces	workforce	NOUN
taxlaw-2840	76	9	through	through	ADP
taxlaw-2840	76	10	outsourcing	outsourcing	NOUN
taxlaw-2840	76	11	,	,	PUNCT
taxlaw-2840	76	12	the	the	DET
taxlaw-2840	76	13	irs	irs	PROPN
taxlaw-2840	76	14	is	be	AUX
taxlaw-2840	76	15	not	not	PART
taxlaw-2840	76	16	among	among	ADP
taxlaw-2840	76	17	them	they	PRON
taxlaw-2840	76	18	.	.	PUNCT
taxlaw-2840	77	1	see	see	VERB
taxlaw-2840	77	2	,	,	PUNCT
taxlaw-2840	77	3	e.g.	e.g.	ADV
taxlaw-2840	77	4	,	,	PUNCT
taxlaw-2840	77	5	letter	letter	NOUN
taxlaw-2840	77	6	from	from	ADP
taxlaw-2840	77	7	nina	nina	PROPN
taxlaw-2840	77	8	olson	olson	PROPN
taxlaw-2840	77	9	,	,	PUNCT
taxlaw-2840	77	10	national	national	ADJ
taxlaw-2840	77	11	taxpayer	taxpayer	NOUN
taxlaw-2840	77	12	advocate	advocate	NOUN
taxlaw-2840	77	13	,	,	PUNCT
taxlaw-2840	77	14	to	to	PART
taxlaw-2840	77	15	cong	cong	VERB
taxlaw-2840	77	16	.	.	PUNCT
taxlaw-2840	78	1	,	,	PUNCT
taxlaw-2840	78	2	at	at	ADP
taxlaw-2840	78	3	4–5	4–5	PROPN
taxlaw-2840	78	4	(	(	PUNCT
taxlaw-2840	78	5	may	may	PROPN
taxlaw-2840	78	6	13	13	NUM
taxlaw-2840	78	7	,	,	PUNCT
taxlaw-2840	78	8	2014	2014	NUM
taxlaw-2840	78	9	)	)	PUNCT
taxlaw-2840	78	10	,	,	PUNCT
taxlaw-2840	78	11	http://www.taxpayeradvocate.irs.gov	http://www.taxpayeradvocate.irs.gov	NOUN
taxlaw-2840	78	12	/userfiles	/userfile	NOUN
taxlaw-2840	78	13	/	/	SYM
taxlaw-2840	78	14	file	file	NOUN
taxlaw-2840	78	15	/	/	SYM
taxlaw-2840	78	16	nta_pdc_letter.pdf	nta_pdc_letter.pdf	NOUN
taxlaw-2840	78	17	[	[	X
taxlaw-2840	78	18	http://perma.cc/7ea4-5geq	http://perma.cc/7ea4-5geq	X
taxlaw-2840	78	19	]	]	X
taxlaw-2840	78	20	(	(	PUNCT
taxlaw-2840	78	21	documenting	document	VERB
taxlaw-2840	78	22	past	past	ADP
taxlaw-2840	78	23	failed	failed	ADJ
taxlaw-2840	78	24	efforts	effort	NOUN
taxlaw-2840	78	25	to	to	PART
taxlaw-2840	78	26	privatize	privatize	VERB
taxlaw-2840	78	27	certain	certain	ADJ
taxlaw-2840	78	28	collection	collection	NOUN
taxlaw-2840	78	29	functions	function	NOUN
taxlaw-2840	78	30	)	)	PUNCT
taxlaw-2840	78	31	.	.	PUNCT
taxlaw-2840	79	1	16	16	NUM
taxlaw-2840	79	2	kristin	kristin	PROPN
taxlaw-2840	79	3	e.	e.	PROPN
taxlaw-2840	79	4	hickman	hickman	PROPN
taxlaw-2840	79	5	,	,	PUNCT
taxlaw-2840	79	6	administering	administer	VERB
taxlaw-2840	79	7	the	the	DET
taxlaw-2840	79	8	tax	tax	NOUN
taxlaw-2840	79	9	system	system	NOUN
taxlaw-2840	79	10	we	we	PRON
taxlaw-2840	79	11	have	have	VERB
taxlaw-2840	79	12	,	,	PUNCT
taxlaw-2840	79	13	63	63	NUM
taxlaw-2840	79	14	duke	duke	PROPN
taxlaw-2840	79	15	l.j	l.j	PROPN
taxlaw-2840	79	16	.	.	PROPN
taxlaw-2840	79	17	1717	1717	NUM
taxlaw-2840	79	18	(	(	PUNCT
taxlaw-2840	79	19	2014	2014	NUM
taxlaw-2840	79	20	)	)	PUNCT
taxlaw-2840	79	21	.	.	PUNCT
taxlaw-2840	80	1	2016	2016	NUM
taxlaw-2840	80	2	]	]	PUNCT
taxlaw-2840	80	3	pursuing	pursue	VERB
taxlaw-2840	80	4	a	a	DET
taxlaw-2840	80	5	single	single	ADJ
taxlaw-2840	80	6	mission	mission	NOUN
taxlaw-2840	80	7	(	(	PUNCT
taxlaw-2840	80	8	or	or	CCONJ
taxlaw-2840	80	9	something	something	PRON
taxlaw-2840	80	10	closer	close	ADJ
taxlaw-2840	80	11	to	to	ADP
taxlaw-2840	80	12	it	it	PRON
taxlaw-2840	80	13	)	)	PUNCT
taxlaw-2840	80	14	173	173	NUM
taxlaw-2840	80	15	programs	program	NOUN
taxlaw-2840	80	16	and	and	CCONJ
taxlaw-2840	80	17	functions	function	NOUN
taxlaw-2840	80	18	with	with	ADP
taxlaw-2840	80	19	only	only	ADV
taxlaw-2840	80	20	a	a	DET
taxlaw-2840	80	21	tangential	tangential	ADJ
taxlaw-2840	80	22	relationship	relationship	NOUN
taxlaw-2840	80	23	to	to	ADP
taxlaw-2840	80	24	taxation	taxation	NOUN
taxlaw-2840	80	25	,	,	PUNCT
taxlaw-2840	80	26	rather	rather	ADV
taxlaw-2840	80	27	than	than	ADP
taxlaw-2840	80	28	traditional	traditional	ADJ
taxlaw-2840	80	29	revenue	revenue	NOUN
taxlaw-2840	80	30	raising.17	raising.17	NOUN
taxlaw-2840	80	31	congress	congress	PROPN
taxlaw-2840	80	32	may	may	AUX
taxlaw-2840	80	33	be	be	AUX
taxlaw-2840	80	34	willing	willing	ADJ
taxlaw-2840	80	35	to	to	PART
taxlaw-2840	80	36	trade	trade	VERB
taxlaw-2840	80	37	some	some	DET
taxlaw-2840	80	38	reduction	reduction	NOUN
taxlaw-2840	80	39	in	in	ADP
taxlaw-2840	80	40	the	the	DET
taxlaw-2840	80	41	irs	irs	PROPN
taxlaw-2840	80	42	’s	’s	PART
taxlaw-2840	80	43	revenue	revenue	NOUN
taxlaw-2840	80	44	raising	raise	VERB
taxlaw-2840	80	45	efforts	effort	NOUN
taxlaw-2840	80	46	to	to	PART
taxlaw-2840	80	47	accomplish	accomplish	VERB
taxlaw-2840	80	48	other	other	ADJ
taxlaw-2840	80	49	goals	goal	NOUN
taxlaw-2840	80	50	efficiently	efficiently	ADV
taxlaw-2840	80	51	.	.	PUNCT
taxlaw-2840	81	1	congress	congress	PROPN
taxlaw-2840	81	2	also	also	ADV
taxlaw-2840	81	3	may	may	AUX
taxlaw-2840	81	4	be	be	AUX
taxlaw-2840	81	5	willing	willing	ADJ
taxlaw-2840	81	6	to	to	PART
taxlaw-2840	81	7	trade	trade	VERB
taxlaw-2840	81	8	some	some	DET
taxlaw-2840	81	9	reduction	reduction	NOUN
taxlaw-2840	81	10	in	in	ADP
taxlaw-2840	81	11	the	the	DET
taxlaw-2840	81	12	efficacy	efficacy	NOUN
taxlaw-2840	81	13	of	of	ADP
taxlaw-2840	81	14	social	social	ADJ
taxlaw-2840	81	15	welfare	welfare	NOUN
taxlaw-2840	81	16	or	or	CCONJ
taxlaw-2840	81	17	regulatory	regulatory	ADJ
taxlaw-2840	81	18	programs	program	NOUN
taxlaw-2840	81	19	for	for	ADP
taxlaw-2840	81	20	the	the	DET
taxlaw-2840	81	21	convenience	convenience	NOUN
taxlaw-2840	81	22	of	of	ADP
taxlaw-2840	81	23	utilizing	utilize	VERB
taxlaw-2840	81	24	the	the	DET
taxlaw-2840	81	25	irs	irs	PROPN
taxlaw-2840	81	26	’s	’s	PART
taxlaw-2840	81	27	existing	exist	VERB
taxlaw-2840	81	28	administrative	administrative	ADJ
taxlaw-2840	81	29	structure	structure	NOUN
taxlaw-2840	81	30	.	.	PUNCT
taxlaw-2840	82	1	my	my	PRON
taxlaw-2840	82	2	argument	argument	NOUN
taxlaw-2840	82	3	in	in	ADP
taxlaw-2840	82	4	this	this	DET
taxlaw-2840	82	5	essay	essay	NOUN
taxlaw-2840	82	6	,	,	PUNCT
taxlaw-2840	82	7	however	however	ADV
taxlaw-2840	82	8	,	,	PUNCT
taxlaw-2840	82	9	is	be	AUX
taxlaw-2840	82	10	that	that	SCONJ
taxlaw-2840	82	11	congress	congress	PROPN
taxlaw-2840	82	12	’s	’s	PART
taxlaw-2840	82	13	repeated	repeat	VERB
taxlaw-2840	82	14	utilization	utilization	NOUN
taxlaw-2840	82	15	of	of	ADP
taxlaw-2840	82	16	the	the	DET
taxlaw-2840	82	17	irs	irs	PROPN
taxlaw-2840	82	18	to	to	PART
taxlaw-2840	82	19	serve	serve	VERB
taxlaw-2840	82	20	functions	function	NOUN
taxlaw-2840	82	21	beyond	beyond	ADP
taxlaw-2840	82	22	its	its	PRON
taxlaw-2840	82	23	traditional	traditional	ADJ
taxlaw-2840	82	24	revenue	revenue	NOUN
taxlaw-2840	82	25	raising	raising	NOUN
taxlaw-2840	82	26	mission	mission	NOUN
taxlaw-2840	82	27	has	have	AUX
taxlaw-2840	82	28	reached	reach	VERB
taxlaw-2840	82	29	a	a	DET
taxlaw-2840	82	30	tipping	tipping	NOUN
taxlaw-2840	82	31	point	point	NOUN
taxlaw-2840	82	32	that	that	PRON
taxlaw-2840	82	33	threatens	threaten	VERB
taxlaw-2840	82	34	to	to	PART
taxlaw-2840	82	35	undermine	undermine	VERB
taxlaw-2840	82	36	substantially	substantially	ADV
taxlaw-2840	82	37	the	the	DET
taxlaw-2840	82	38	viability	viability	NOUN
taxlaw-2840	82	39	of	of	ADP
taxlaw-2840	82	40	the	the	DET
taxlaw-2840	82	41	irs	irs	PROPN
taxlaw-2840	82	42	’s	’s	PART
taxlaw-2840	82	43	primary	primary	ADJ
taxlaw-2840	82	44	mission	mission	NOUN
taxlaw-2840	82	45	as	as	ADP
taxlaw-2840	82	46	the	the	DET
taxlaw-2840	82	47	nation	nation	NOUN
taxlaw-2840	82	48	’s	’s	PART
taxlaw-2840	82	49	tax	tax	NOUN
taxlaw-2840	82	50	collector	collector	NOUN
taxlaw-2840	82	51	.	.	PUNCT
taxlaw-2840	83	1	tax	tax	NOUN
taxlaw-2840	83	2	scholars	scholar	NOUN
taxlaw-2840	83	3	and	and	CCONJ
taxlaw-2840	83	4	policy	policy	NOUN
taxlaw-2840	83	5	makers	maker	NOUN
taxlaw-2840	83	6	sometimes	sometimes	ADV
taxlaw-2840	83	7	talk	talk	VERB
taxlaw-2840	83	8	about	about	ADP
taxlaw-2840	83	9	simplifying	simplify	VERB
taxlaw-2840	83	10	the	the	DET
taxlaw-2840	83	11	tax	tax	NOUN
taxlaw-2840	83	12	code	code	NOUN
taxlaw-2840	83	13	,	,	PUNCT
taxlaw-2840	83	14	both	both	CCONJ
taxlaw-2840	83	15	in	in	ADP
taxlaw-2840	83	16	general18	general18	NOUN
taxlaw-2840	83	17	and	and	CCONJ
taxlaw-2840	83	18	as	as	ADP
taxlaw-2840	83	19	a	a	DET
taxlaw-2840	83	20	key	key	ADJ
taxlaw-2840	83	21	element	element	NOUN
taxlaw-2840	83	22	of	of	ADP
taxlaw-2840	83	23	solving	solve	VERB
taxlaw-2840	83	24	the	the	DET
taxlaw-2840	83	25	irs	irs	PROPN
taxlaw-2840	83	26	’s	’s	PART
taxlaw-2840	83	27	problems.19	problems.19	NOUN
taxlaw-2840	83	28	but	but	CCONJ
taxlaw-2840	83	29	,	,	PUNCT
taxlaw-2840	83	30	as	as	ADP
taxlaw-2840	83	31	a	a	DET
taxlaw-2840	83	32	general	general	ADJ
taxlaw-2840	83	33	matter	matter	NOUN
taxlaw-2840	83	34	,	,	PUNCT
taxlaw-2840	83	35	congress	congress	PROPN
taxlaw-2840	83	36	is	be	AUX
taxlaw-2840	83	37	not	not	PART
taxlaw-2840	83	38	likely	likely	ADJ
taxlaw-2840	83	39	to	to	PART
taxlaw-2840	83	40	stop	stop	VERB
taxlaw-2840	83	41	using	use	VERB
taxlaw-2840	83	42	the	the	DET
taxlaw-2840	83	43	tax	tax	NOUN
taxlaw-2840	83	44	code	code	NOUN
taxlaw-2840	83	45	to	to	PART
taxlaw-2840	83	46	achieve	achieve	VERB
taxlaw-2840	83	47	policy	policy	NOUN
taxlaw-2840	83	48	goals	goal	NOUN
taxlaw-2840	83	49	other	other	ADJ
taxlaw-2840	83	50	than	than	ADP
taxlaw-2840	83	51	revenue	revenue	NOUN
taxlaw-2840	83	52	raising	raising	NOUN
taxlaw-2840	83	53	—	—	PUNCT
taxlaw-2840	83	54	and	and	CCONJ
taxlaw-2840	83	55	,	,	PUNCT
taxlaw-2840	83	56	indeed	indeed	ADV
taxlaw-2840	83	57	,	,	PUNCT
taxlaw-2840	83	58	often	often	ADV
taxlaw-2840	83	59	has	have	VERB
taxlaw-2840	83	60	very	very	ADV
taxlaw-2840	83	61	good	good	ADJ
taxlaw-2840	83	62	reasons	reason	NOUN
taxlaw-2840	83	63	for	for	ADP
taxlaw-2840	83	64	doing	do	VERB
taxlaw-2840	83	65	so	so	ADV
taxlaw-2840	83	66	.	.	PUNCT
taxlaw-2840	83	67	nor	nor	CCONJ
taxlaw-2840	83	68	is	be	AUX
taxlaw-2840	83	69	congress	congress	PROPN
taxlaw-2840	83	70	likely	likely	ADJ
taxlaw-2840	83	71	to	to	PART
taxlaw-2840	83	72	fully	fully	ADV
taxlaw-2840	83	73	restore	restore	VERB
taxlaw-2840	83	74	the	the	DET
taxlaw-2840	83	75	irs	irs	PROPN
taxlaw-2840	83	76	’s	’s	PART
taxlaw-2840	83	77	budget	budget	NOUN
taxlaw-2840	83	78	anytime	anytime	ADV
taxlaw-2840	83	79	soon	soon	ADV
taxlaw-2840	83	80	(	(	PUNCT
taxlaw-2840	83	81	let	let	VERB
taxlaw-2840	83	82	alone	alone	ADV
taxlaw-2840	83	83	provide	provide	VERB
taxlaw-2840	83	84	appropriations	appropriation	NOUN
taxlaw-2840	83	85	beyond	beyond	ADP
taxlaw-2840	83	86	said	say	VERB
taxlaw-2840	83	87	restoration	restoration	NOUN
taxlaw-2840	83	88	)	)	PUNCT
taxlaw-2840	83	89	.	.	PUNCT
taxlaw-2840	84	1	beyond	beyond	ADP
taxlaw-2840	84	2	those	those	DET
taxlaw-2840	84	3	obvious	obvious	ADJ
taxlaw-2840	84	4	but	but	CCONJ
taxlaw-2840	84	5	unlikely	unlikely	ADJ
taxlaw-2840	84	6	solutions	solution	NOUN
taxlaw-2840	84	7	to	to	ADP
taxlaw-2840	84	8	the	the	DET
taxlaw-2840	84	9	irs	irs	PROPN
taxlaw-2840	84	10	’s	’s	PART
taxlaw-2840	84	11	woes	woe	NOUN
taxlaw-2840	84	12	,	,	PUNCT
taxlaw-2840	84	13	existing	exist	VERB
taxlaw-2840	84	14	reform	reform	NOUN
taxlaw-2840	84	15	proposals	proposal	NOUN
taxlaw-2840	84	16	often	often	ADV
taxlaw-2840	84	17	seem	seem	VERB
taxlaw-2840	84	18	like	like	ADP
taxlaw-2840	84	19	so	so	ADV
taxlaw-2840	84	20	much	much	ADV
taxlaw-2840	84	21	tinkering	tinker	VERB
taxlaw-2840	84	22	around	around	ADP
taxlaw-2840	84	23	the	the	DET
taxlaw-2840	84	24	edges	edge	NOUN
taxlaw-2840	84	25	,	,	PUNCT
taxlaw-2840	84	26	akin	akin	ADJ
taxlaw-2840	84	27	to	to	ADP
taxlaw-2840	84	28	rearranging	rearrange	VERB
taxlaw-2840	84	29	the	the	DET
taxlaw-2840	84	30	deck	deck	NOUN
taxlaw-2840	84	31	chairs	chair	NOUN
taxlaw-2840	84	32	on	on	ADP
taxlaw-2840	84	33	the	the	DET
taxlaw-2840	84	34	titanic	titanic	NOUN
taxlaw-2840	84	35	.	.	PUNCT
taxlaw-2840	85	1	my	my	PRON
taxlaw-2840	85	2	objective	objective	NOUN
taxlaw-2840	85	3	with	with	ADP
taxlaw-2840	85	4	this	this	DET
taxlaw-2840	85	5	essay	essay	NOUN
taxlaw-2840	85	6	is	be	AUX
taxlaw-2840	85	7	not	not	PART
taxlaw-2840	85	8	to	to	PART
taxlaw-2840	85	9	offer	offer	VERB
taxlaw-2840	85	10	a	a	DET
taxlaw-2840	85	11	detailed	detailed	ADJ
taxlaw-2840	85	12	blueprint	blueprint	NOUN
taxlaw-2840	85	13	for	for	ADP
taxlaw-2840	85	14	irs	irs	PROPN
taxlaw-2840	85	15	reform	reform	NOUN
taxlaw-2840	85	16	.	.	PUNCT
taxlaw-2840	86	1	instead	instead	ADV
taxlaw-2840	86	2	,	,	PUNCT
taxlaw-2840	86	3	as	as	ADP
taxlaw-2840	86	4	a	a	DET
taxlaw-2840	86	5	potential	potential	ADJ
taxlaw-2840	86	6	solution	solution	NOUN
taxlaw-2840	86	7	to	to	ADP
taxlaw-2840	86	8	at	at	ADV
taxlaw-2840	86	9	least	least	ADJ
taxlaw-2840	86	10	some	some	PRON
taxlaw-2840	86	11	of	of	ADP
taxlaw-2840	86	12	the	the	DET
taxlaw-2840	86	13	irs	irs	PROPN
taxlaw-2840	86	14	’s	’s	PART
taxlaw-2840	86	15	present	present	ADJ
taxlaw-2840	86	16	difficulties	difficulty	NOUN
taxlaw-2840	86	17	,	,	PUNCT
taxlaw-2840	86	18	this	this	DET
taxlaw-2840	86	19	essay	essay	NOUN
taxlaw-2840	86	20	takes	take	VERB
taxlaw-2840	86	21	seriously	seriously	ADV
taxlaw-2840	86	22	a	a	DET
taxlaw-2840	86	23	suggestion	suggestion	NOUN
taxlaw-2840	86	24	that	that	SCONJ
taxlaw-2840	86	25	,	,	PUNCT
taxlaw-2840	86	26	when	when	SCONJ
taxlaw-2840	86	27	advanced	advance	VERB
taxlaw-2840	86	28	by	by	ADP
taxlaw-2840	86	29	certain	certain	ADJ
taxlaw-2840	86	30	politicians	politician	NOUN
taxlaw-2840	86	31	or	or	CCONJ
taxlaw-2840	86	32	pundits,20	pundits,20	NOUN
taxlaw-2840	86	33	strikes	strike	NOUN
taxlaw-2840	86	34	many	many	ADJ
taxlaw-2840	86	35	tax	tax	NOUN
taxlaw-2840	86	36	experts	expert	NOUN
taxlaw-2840	86	37	as	as	ADP
taxlaw-2840	86	38	hopelessly	hopelessly	ADV
taxlaw-2840	86	39	naïve	naïve	ADJ
taxlaw-2840	86	40	and	and	CCONJ
taxlaw-2840	86	41	unworkable	unworkable	ADJ
taxlaw-2840	86	42	if	if	SCONJ
taxlaw-2840	86	43	not	not	PART
taxlaw-2840	86	44	simply	simply	ADV
taxlaw-2840	86	45	crazy	crazy	ADJ
taxlaw-2840	86	46	:	:	PUNCT
taxlaw-2840	86	47	abolish	abolish	VERB
taxlaw-2840	86	48	the	the	DET
taxlaw-2840	86	49	irs	irs	PROPN
taxlaw-2840	86	50	—	—	PUNCT
taxlaw-2840	86	51	perhaps	perhaps	ADV
taxlaw-2840	86	52	not	not	PART
taxlaw-2840	86	53	precisely	precisely	ADV
taxlaw-2840	86	54	as	as	SCONJ
taxlaw-2840	86	55	the	the	DET
taxlaw-2840	86	56	politicians	politician	NOUN
taxlaw-2840	86	57	or	or	CCONJ
taxlaw-2840	86	58	pundits	pundit	NOUN
taxlaw-2840	86	59	intend	intend	VERB
taxlaw-2840	86	60	,	,	PUNCT
taxlaw-2840	86	61	but	but	CCONJ
taxlaw-2840	86	62	closely	closely	ADV
taxlaw-2840	86	63	enough	enough	ADV
taxlaw-2840	86	64	,	,	PUNCT
taxlaw-2840	86	65	either	either	CCONJ
taxlaw-2840	86	66	by	by	ADP
taxlaw-2840	86	67	spinning	spin	VERB
taxlaw-2840	86	68	off	off	ADP
taxlaw-2840	86	69	certain	certain	ADJ
taxlaw-2840	86	70	programs	program	NOUN
taxlaw-2840	86	71	from	from	ADP
taxlaw-2840	86	72	direct	direct	ADJ
taxlaw-2840	86	73	irs	irs	PROPN
taxlaw-2840	86	74	oversight	oversight	NOUN
taxlaw-2840	86	75	or	or	CCONJ
taxlaw-2840	86	76	,	,	PUNCT
taxlaw-2840	86	77	though	though	SCONJ
taxlaw-2840	86	78	less	less	ADV
taxlaw-2840	86	79	likely	likely	ADJ
taxlaw-2840	86	80	,	,	PUNCT
taxlaw-2840	86	81	by	by	ADP
taxlaw-2840	86	82	splitting	split	VERB
taxlaw-2840	86	83	up	up	ADP
taxlaw-2840	86	84	the	the	DET
taxlaw-2840	86	85	irs	irs	PROPN
taxlaw-2840	86	86	and	and	CCONJ
taxlaw-2840	86	87	distributing	distribute	VERB
taxlaw-2840	86	88	its	its	PRON
taxlaw-2840	86	89	many	many	ADJ
taxlaw-2840	86	90	functions	function	NOUN
taxlaw-2840	86	91	among	among	ADP
taxlaw-2840	86	92	other	other	ADJ
taxlaw-2840	86	93	new	new	ADJ
taxlaw-2840	86	94	or	or	CCONJ
taxlaw-2840	86	95	existing	exist	VERB
taxlaw-2840	86	96	agencies	agency	NOUN
taxlaw-2840	86	97	.	.	PUNCT
taxlaw-2840	87	1	the	the	DET
taxlaw-2840	87	2	key	key	ADJ
taxlaw-2840	87	3	notion	notion	NOUN
taxlaw-2840	87	4	behind	behind	ADP
taxlaw-2840	87	5	this	this	DET
taxlaw-2840	87	6	sort	sort	NOUN
taxlaw-2840	87	7	of	of	ADP
taxlaw-2840	87	8	fundamental	fundamental	ADJ
taxlaw-2840	87	9	restructuring	restructuring	NOUN
taxlaw-2840	87	10	is	be	AUX
taxlaw-2840	87	11	to	to	PART
taxlaw-2840	87	12	segregate	segregate	VERB
taxlaw-2840	87	13	the	the	DET
taxlaw-2840	87	14	revenue	revenue	NOUN
taxlaw-2840	87	15	collection	collection	NOUN
taxlaw-2840	87	16	function	function	NOUN
taxlaw-2840	87	17	from	from	ADP
taxlaw-2840	87	18	the	the	DET
taxlaw-2840	87	19	biggest	big	ADJ
taxlaw-2840	87	20	and	and	CCONJ
taxlaw-2840	87	21	most	most	ADV
taxlaw-2840	87	22	politically	politically	ADV
taxlaw-2840	87	23	fraught	fraught	ADJ
taxlaw-2840	87	24	social	social	ADJ
taxlaw-2840	87	25	welfare	welfare	NOUN
taxlaw-2840	87	26	and	and	CCONJ
taxlaw-2840	87	27	regulatory	regulatory	ADJ
taxlaw-2840	87	28	programs	program	NOUN
taxlaw-2840	87	29	that	that	PRON
taxlaw-2840	87	30	currently	currently	ADV
taxlaw-2840	87	31	fall	fall	VERB
taxlaw-2840	87	32	within	within	ADP
taxlaw-2840	87	33	the	the	DET
taxlaw-2840	87	34	irs	irs	PROPN
taxlaw-2840	87	35	’s	’s	PART
taxlaw-2840	87	36	jurisdiction	jurisdiction	NOUN
taxlaw-2840	87	37	.	.	PUNCT
taxlaw-2840	88	1	the	the	DET
taxlaw-2840	88	2	most	most	ADV
taxlaw-2840	88	3	obvious	obvious	ADJ
taxlaw-2840	88	4	candidates	candidate	NOUN
taxlaw-2840	88	5	for	for	ADP
taxlaw-2840	88	6	separate	separate	ADJ
taxlaw-2840	88	7	administration	administration	NOUN
taxlaw-2840	88	8	are	be	AUX
taxlaw-2840	88	9	exempt	exempt	ADJ
taxlaw-2840	88	10	organization	organization	NOUN
taxlaw-2840	88	11	status	status	NOUN
taxlaw-2840	88	12	determinations	determination	NOUN
taxlaw-2840	88	13	and	and	CCONJ
taxlaw-2840	88	14	monitoring	monitoring	NOUN
taxlaw-2840	88	15	,	,	PUNCT
taxlaw-2840	88	16	health	health	NOUN
taxlaw-2840	88	17	care	care	NOUN
taxlaw-2840	88	18	and	and	CCONJ
taxlaw-2840	88	19	pension	pension	NOUN
taxlaw-2840	88	20	matters	matter	NOUN
taxlaw-2840	88	21	that	that	PRON
taxlaw-2840	88	22	fall	fall	VERB
taxlaw-2840	88	23	within	within	ADP
taxlaw-2840	88	24	the	the	DET
taxlaw-2840	88	25	scope	scope	NOUN
taxlaw-2840	88	26	17	17	NUM
taxlaw-2840	88	27	see	see	NOUN
taxlaw-2840	88	28	discussion	discussion	NOUN
taxlaw-2840	88	29	infra	infra	NOUN
taxlaw-2840	88	30	part	part	PROPN
taxlaw-2840	88	31	iii	iii	PROPN
taxlaw-2840	88	32	.	.	PROPN
taxlaw-2840	88	33	18	18	NUM
taxlaw-2840	88	34	tax	tax	NOUN
taxlaw-2840	88	35	simplification	simplification	NOUN
taxlaw-2840	88	36	has	have	AUX
taxlaw-2840	88	37	been	be	AUX
taxlaw-2840	88	38	a	a	DET
taxlaw-2840	88	39	topic	topic	NOUN
taxlaw-2840	88	40	of	of	ADP
taxlaw-2840	88	41	academic	academic	ADJ
taxlaw-2840	88	42	discussion	discussion	NOUN
taxlaw-2840	88	43	for	for	ADP
taxlaw-2840	88	44	decades	decade	NOUN
taxlaw-2840	88	45	.	.	PUNCT
taxlaw-2840	89	1	for	for	ADP
taxlaw-2840	89	2	just	just	ADV
taxlaw-2840	89	3	a	a	DET
taxlaw-2840	89	4	few	few	ADJ
taxlaw-2840	89	5	examples	example	NOUN
taxlaw-2840	89	6	of	of	ADP
taxlaw-2840	89	7	that	that	DET
taxlaw-2840	89	8	vast	vast	ADJ
taxlaw-2840	89	9	literature	literature	NOUN
taxlaw-2840	89	10	,	,	PUNCT
taxlaw-2840	89	11	see	see	VERB
taxlaw-2840	89	12	generally	generally	ADV
taxlaw-2840	89	13	joseph	joseph	PROPN
taxlaw-2840	89	14	m.	m.	PROPN
taxlaw-2840	89	15	dodge	dodge	PROPN
taxlaw-2840	89	16	,	,	PUNCT
taxlaw-2840	89	17	some	some	DET
taxlaw-2840	89	18	income	income	NOUN
taxlaw-2840	89	19	tax	tax	NOUN
taxlaw-2840	89	20	simplification	simplification	NOUN
taxlaw-2840	89	21	proposals	proposal	NOUN
taxlaw-2840	89	22	,	,	PUNCT
taxlaw-2840	89	23	41	41	NUM
taxlaw-2840	89	24	fla	fla	NOUN
taxlaw-2840	89	25	.	.	PUNCT
taxlaw-2840	90	1	st	st	PROPN
taxlaw-2840	90	2	.	.	PROPN
taxlaw-2840	90	3	u.	u.	PROPN
taxlaw-2840	90	4	l.	l.	PROPN
taxlaw-2840	90	5	rev	rev	PROPN
taxlaw-2840	90	6	.	.	PROPN
taxlaw-2840	90	7	71	71	NUM
taxlaw-2840	90	8	(	(	PUNCT
taxlaw-2840	90	9	2013	2013	NUM
taxlaw-2840	90	10	)	)	PUNCT
taxlaw-2840	90	11	(	(	PUNCT
taxlaw-2840	90	12	outlining	outline	VERB
taxlaw-2840	90	13	goals	goal	NOUN
taxlaw-2840	90	14	and	and	CCONJ
taxlaw-2840	90	15	proposals	proposal	NOUN
taxlaw-2840	90	16	for	for	ADP
taxlaw-2840	90	17	simplification	simplification	NOUN
taxlaw-2840	90	18	)	)	PUNCT
taxlaw-2840	90	19	;	;	PUNCT
taxlaw-2840	90	20	edward	edward	PROPN
taxlaw-2840	90	21	j.	j.	PROPN
taxlaw-2840	90	22	mccaffery	mccaffery	PROPN
taxlaw-2840	90	23	,	,	PUNCT
taxlaw-2840	90	24	the	the	DET
taxlaw-2840	90	25	holy	holy	ADJ
taxlaw-2840	90	26	grail	grail	NOUN
taxlaw-2840	90	27	of	of	ADP
taxlaw-2840	90	28	tax	tax	NOUN
taxlaw-2840	90	29	simplification	simplification	NOUN
taxlaw-2840	90	30	,	,	PUNCT
taxlaw-2840	90	31	1990	1990	NUM
taxlaw-2840	90	32	wis	wis	NOUN
taxlaw-2840	90	33	.	.	PUNCT
taxlaw-2840	91	1	l.	l.	PROPN
taxlaw-2840	91	2	rev	rev	PROPN
taxlaw-2840	91	3	.	.	PROPN
taxlaw-2840	91	4	1267	1267	NUM
taxlaw-2840	91	5	(	(	PUNCT
taxlaw-2840	91	6	analyzing	analyze	VERB
taxlaw-2840	91	7	different	different	ADJ
taxlaw-2840	91	8	goals	goal	NOUN
taxlaw-2840	91	9	and	and	CCONJ
taxlaw-2840	91	10	definitions	definition	NOUN
taxlaw-2840	91	11	of	of	ADP
taxlaw-2840	91	12	tax	tax	NOUN
taxlaw-2840	91	13	simplicity	simplicity	NOUN
taxlaw-2840	91	14	)	)	PUNCT
taxlaw-2840	91	15	.	.	PUNCT
taxlaw-2840	92	1	for	for	ADP
taxlaw-2840	92	2	an	an	DET
taxlaw-2840	92	3	example	example	NOUN
taxlaw-2840	92	4	of	of	ADP
taxlaw-2840	92	5	policymaker	policymaker	NOUN
taxlaw-2840	92	6	proposals	proposal	NOUN
taxlaw-2840	92	7	for	for	ADP
taxlaw-2840	92	8	tax	tax	NOUN
taxlaw-2840	92	9	simplification	simplification	NOUN
taxlaw-2840	92	10	,	,	PUNCT
taxlaw-2840	92	11	see	see	VERB
taxlaw-2840	92	12	perab	perab	ADJ
taxlaw-2840	92	13	tax	tax	NOUN
taxlaw-2840	92	14	reform	reform	NOUN
taxlaw-2840	92	15	tax	tax	NOUN
taxlaw-2840	92	16	force	force	NOUN
taxlaw-2840	92	17	releases	release	VERB
taxlaw-2840	92	18	final	final	ADJ
taxlaw-2840	92	19	report	report	NOUN
taxlaw-2840	92	20	,	,	PUNCT
taxlaw-2840	92	21	2010	2010	NUM
taxlaw-2840	92	22	tax	tax	NOUN
taxlaw-2840	92	23	notes	note	NOUN
taxlaw-2840	92	24	today	today	NOUN
taxlaw-2840	92	25	167	167	NUM
taxlaw-2840	92	26	-	-	SYM
taxlaw-2840	92	27	50	50	NUM
taxlaw-2840	92	28	(	(	PUNCT
taxlaw-2840	92	29	aug	aug	PROPN
taxlaw-2840	92	30	.	.	PROPN
taxlaw-2840	92	31	30	30	NUM
taxlaw-2840	92	32	,	,	PUNCT
taxlaw-2840	92	33	2010	2010	NUM
taxlaw-2840	92	34	)	)	PUNCT
taxlaw-2840	92	35	(	(	PUNCT
taxlaw-2840	92	36	identifying	identify	VERB
taxlaw-2840	92	37	tax	tax	NOUN
taxlaw-2840	92	38	simplification	simplification	NOUN
taxlaw-2840	92	39	as	as	ADP
taxlaw-2840	92	40	a	a	DET
taxlaw-2840	92	41	goal	goal	NOUN
taxlaw-2840	92	42	and	and	CCONJ
taxlaw-2840	92	43	documenting	document	VERB
taxlaw-2840	92	44	proposals	proposal	NOUN
taxlaw-2840	92	45	of	of	ADP
taxlaw-2840	92	46	president	president	NOUN
taxlaw-2840	92	47	’s	’s	PART
taxlaw-2840	92	48	economic	economic	PROPN
taxlaw-2840	92	49	recovery	recovery	NOUN
taxlaw-2840	92	50	advisory	advisory	PROPN
taxlaw-2840	92	51	board	board	NOUN
taxlaw-2840	92	52	to	to	PART
taxlaw-2840	92	53	simplify	simplify	VERB
taxlaw-2840	92	54	the	the	DET
taxlaw-2840	92	55	tax	tax	NOUN
taxlaw-2840	92	56	system	system	NOUN
taxlaw-2840	92	57	)	)	PUNCT
taxlaw-2840	92	58	.	.	PUNCT
taxlaw-2840	93	1	19	19	NUM
taxlaw-2840	93	2	see	see	VERB
taxlaw-2840	93	3	,	,	PUNCT
taxlaw-2840	93	4	e.g.	e.g.	ADV
taxlaw-2840	93	5	,	,	PUNCT
taxlaw-2840	93	6	jonathan	jonathan	PROPN
taxlaw-2840	93	7	barry	barry	PROPN
taxlaw-2840	93	8	forman	forman	PROPN
taxlaw-2840	93	9	&	&	CCONJ
taxlaw-2840	93	10	roberta	roberta	PROPN
taxlaw-2840	93	11	f.	f.	PROPN
taxlaw-2840	93	12	mann	mann	PROPN
taxlaw-2840	93	13	,	,	PUNCT
taxlaw-2840	93	14	making	make	VERB
taxlaw-2840	93	15	the	the	DET
taxlaw-2840	93	16	internal	internal	ADJ
taxlaw-2840	93	17	revenue	revenue	NOUN
taxlaw-2840	93	18	service	service	NOUN
taxlaw-2840	93	19	work	work	NOUN
taxlaw-2840	93	20	,	,	PUNCT
taxlaw-2840	93	21	17	17	NUM
taxlaw-2840	93	22	fla	fla	NOUN
taxlaw-2840	93	23	.	.	PUNCT
taxlaw-2840	94	1	tax	tax	PROPN
taxlaw-2840	94	2	rev	rev	PROPN
taxlaw-2840	94	3	.	.	PROPN
taxlaw-2840	95	1	725	725	NUM
taxlaw-2840	95	2	,	,	PUNCT
taxlaw-2840	95	3	772–79	772–79	NUM
taxlaw-2840	95	4	,	,	PUNCT
taxlaw-2840	95	5	782–88	782–88	NUM
taxlaw-2840	95	6	(	(	PUNCT
taxlaw-2840	95	7	2015	2015	NUM
taxlaw-2840	95	8	)	)	PUNCT
taxlaw-2840	95	9	(	(	PUNCT
taxlaw-2840	95	10	identifying	identify	VERB
taxlaw-2840	95	11	tax	tax	NOUN
taxlaw-2840	95	12	system	system	NOUN
taxlaw-2840	95	13	complexity	complexity	NOUN
taxlaw-2840	95	14	as	as	ADP
taxlaw-2840	95	15	one	one	NUM
taxlaw-2840	95	16	of	of	ADP
taxlaw-2840	95	17	the	the	DET
taxlaw-2840	95	18	irs	irs	PROPN
taxlaw-2840	95	19	’s	’s	PART
taxlaw-2840	95	20	problems	problem	NOUN
taxlaw-2840	95	21	and	and	CCONJ
taxlaw-2840	95	22	proposing	propose	VERB
taxlaw-2840	95	23	simplification	simplification	NOUN
taxlaw-2840	95	24	as	as	ADP
taxlaw-2840	95	25	the	the	DET
taxlaw-2840	95	26	first	first	ADJ
taxlaw-2840	95	27	of	of	ADP
taxlaw-2840	95	28	several	several	ADJ
taxlaw-2840	95	29	solutions	solution	NOUN
taxlaw-2840	95	30	)	)	PUNCT
taxlaw-2840	95	31	;	;	PUNCT
taxlaw-2840	95	32	koskinen	koskinen	PROPN
taxlaw-2840	95	33	speaks	speak	VERB
taxlaw-2840	95	34	in	in	ADP
taxlaw-2840	95	35	favor	favor	NOUN
taxlaw-2840	95	36	of	of	ADP
taxlaw-2840	95	37	tax	tax	NOUN
taxlaw-2840	95	38	simplification	simplification	NOUN
taxlaw-2840	95	39	,	,	PUNCT
taxlaw-2840	95	40	irs	irs	PROPN
taxlaw-2840	95	41	transparency	transparency	NOUN
taxlaw-2840	95	42	,	,	PUNCT
taxlaw-2840	95	43	2013	2013	NUM
taxlaw-2840	95	44	tax	tax	NOUN
taxlaw-2840	95	45	notes	note	NOUN
taxlaw-2840	95	46	today	today	NOUN
taxlaw-2840	95	47	241	241	NUM
taxlaw-2840	95	48	-	-	SYM
taxlaw-2840	95	49	83	83	NUM
taxlaw-2840	95	50	(	(	PUNCT
taxlaw-2840	95	51	dec	dec	PROPN
taxlaw-2840	95	52	.	.	PROPN
taxlaw-2840	95	53	16	16	NUM
taxlaw-2840	95	54	,	,	PUNCT
taxlaw-2840	95	55	2013	2013	NUM
taxlaw-2840	95	56	)	)	PUNCT
taxlaw-2840	95	57	(	(	PUNCT
taxlaw-2840	95	58	documenting	document	VERB
taxlaw-2840	95	59	irs	irs	PROPN
taxlaw-2840	95	60	commissioner	commissioner	NOUN
taxlaw-2840	95	61	’s	’s	PART
taxlaw-2840	95	62	support	support	NOUN
taxlaw-2840	95	63	for	for	ADP
taxlaw-2840	95	64	tax	tax	NOUN
taxlaw-2840	95	65	simplification	simplification	NOUN
taxlaw-2840	95	66	)	)	PUNCT
taxlaw-2840	95	67	.	.	PUNCT
taxlaw-2840	96	1	20	20	NUM
taxlaw-2840	96	2	see	see	VERB
taxlaw-2840	96	3	,	,	PUNCT
taxlaw-2840	96	4	e.g.	e.g.	ADV
taxlaw-2840	96	5	,	,	PUNCT
taxlaw-2840	96	6	jerry	jerry	PROPN
taxlaw-2840	96	7	moran	moran	PROPN
taxlaw-2840	96	8	,	,	PUNCT
taxlaw-2840	96	9	editorial	editorial	NOUN
taxlaw-2840	96	10	,	,	PUNCT
taxlaw-2840	96	11	overhaul	overhaul	NOUN
taxlaw-2840	96	12	tax	tax	NOUN
taxlaw-2840	96	13	code	code	NOUN
taxlaw-2840	96	14	,	,	PUNCT
taxlaw-2840	96	15	abolish	abolish	VERB
taxlaw-2840	96	16	irs	irs	PROPN
taxlaw-2840	96	17	,	,	PUNCT
taxlaw-2840	96	18	usa	usa	PROPN
taxlaw-2840	96	19	today	today	NOUN
taxlaw-2840	96	20	(	(	PUNCT
taxlaw-2840	96	21	apr	apr	PROPN
taxlaw-2840	96	22	.	.	PROPN
taxlaw-2840	96	23	14	14	NUM
taxlaw-2840	96	24	,	,	PUNCT
taxlaw-2840	96	25	2016	2016	NUM
taxlaw-2840	96	26	)	)	PUNCT
taxlaw-2840	96	27	http://www.usatoday.com/story/opinion/2016/04/14/sen-moran-overhaul-tax-code-abolish-irs/83050708/	http://www.usatoday.com/story/opinion/2016/04/14/sen-moran-overhaul-tax-code-abolish-irs/83050708/	PART
taxlaw-2840	97	1	[	[	X
taxlaw-2840	97	2	https://perma.cc/d7fy-fbrq](“instead	https://perma.cc/d7fy-fbrq](“instead	NOUN
taxlaw-2840	97	3	of	of	ADP
taxlaw-2840	97	4	spending	spend	VERB
taxlaw-2840	97	5	millions	million	NOUN
taxlaw-2840	97	6	in	in	ADP
taxlaw-2840	97	7	an	an	DET
taxlaw-2840	97	8	attempt	attempt	NOUN
taxlaw-2840	97	9	to	to	PART
taxlaw-2840	97	10	fix	fix	VERB
taxlaw-2840	97	11	the	the	DET
taxlaw-2840	97	12	irs	irs	PROPN
taxlaw-2840	97	13	,	,	PUNCT
taxlaw-2840	97	14	we	we	PRON
taxlaw-2840	97	15	should	should	AUX
taxlaw-2840	97	16	abolish	abolish	VERB
taxlaw-2840	97	17	the	the	DET
taxlaw-2840	97	18	agency	agency	NOUN
taxlaw-2840	97	19	through	through	ADP
taxlaw-2840	97	20	comprehensive	comprehensive	ADJ
taxlaw-2840	97	21	tax	tax	NOUN
taxlaw-2840	97	22	reform	reform	NOUN
taxlaw-2840	97	23	.	.	PUNCT
taxlaw-2840	97	24	”	"	PUNCT
taxlaw-2840	97	25	)	)	PUNCT
taxlaw-2840	97	26	;	;	PUNCT
taxlaw-2840	97	27	the	the	DET
taxlaw-2840	97	28	simple	simple	ADJ
taxlaw-2840	97	29	flat	flat	ADJ
taxlaw-2840	97	30	tax	tax	NOUN
taxlaw-2840	97	31	plan	plan	NOUN
taxlaw-2840	97	32	,	,	PUNCT
taxlaw-2840	97	33	tedcruz.org	tedcruz.org	X
taxlaw-2840	97	34	www.tedcruz.org	www.tedcruz.org	X
taxlaw-2840	97	35	/tax_plan/	/tax_plan/	PUNCT
taxlaw-2840	98	1	[	[	X
taxlaw-2840	98	2	https://perma.cc/m9ua-yc72	https://perma.cc/m9ua-yc72	X
taxlaw-2840	98	3	]	]	X
taxlaw-2840	98	4	(	(	PUNCT
taxlaw-2840	98	5	describing	describe	VERB
taxlaw-2840	98	6	presidential	presidential	ADJ
taxlaw-2840	98	7	candidate	candidate	NOUN
taxlaw-2840	98	8	ted	ted	PROPN
taxlaw-2840	98	9	cruz	cruz	PROPN
taxlaw-2840	98	10	’s	’s	PART
taxlaw-2840	98	11	tax	tax	NOUN
taxlaw-2840	98	12	reform	reform	NOUN
taxlaw-2840	98	13	proposal	proposal	NOUN
taxlaw-2840	98	14	as	as	ADP
taxlaw-2840	98	15	including	include	VERB
taxlaw-2840	98	16	“	"	PUNCT
taxlaw-2840	98	17	abolish[ing	abolish[e	VERB
taxlaw-2840	98	18	]	]	PUNCT
taxlaw-2840	98	19	the	the	DET
taxlaw-2840	98	20	irs	irs	PROPN
taxlaw-2840	98	21	”	"	PUNCT
taxlaw-2840	98	22	)	)	PUNCT
taxlaw-2840	98	23	.	.	PUNCT
taxlaw-2840	99	1	174	174	NUM
taxlaw-2840	99	2	columbia	columbia	PROPN
taxlaw-2840	99	3	journal	journal	PROPN
taxlaw-2840	99	4	of	of	ADP
taxlaw-2840	99	5	tax	tax	NOUN
taxlaw-2840	99	6	law	law	NOUN
taxlaw-2840	99	7	[	[	X
taxlaw-2840	99	8	vol.7:169	vol.7:169	PROPN
taxlaw-2840	99	9	of	of	ADP
taxlaw-2840	99	10	erisa	erisa	NOUN
taxlaw-2840	99	11	and	and	CCONJ
taxlaw-2840	99	12	the	the	DET
taxlaw-2840	99	13	affordable	affordable	ADJ
taxlaw-2840	99	14	care	care	PROPN
taxlaw-2840	99	15	act	act	PROPN
taxlaw-2840	99	16	,	,	PUNCT
taxlaw-2840	99	17	and	and	CCONJ
taxlaw-2840	99	18	eligibility	eligibility	NOUN
taxlaw-2840	99	19	for	for	ADP
taxlaw-2840	99	20	social	social	ADJ
taxlaw-2840	99	21	welfare	welfare	NOUN
taxlaw-2840	99	22	payments	payment	NOUN
taxlaw-2840	99	23	such	such	ADJ
taxlaw-2840	99	24	as	as	ADP
taxlaw-2840	99	25	the	the	DET
taxlaw-2840	99	26	earned	earn	VERB
taxlaw-2840	99	27	income	income	NOUN
taxlaw-2840	99	28	tax	tax	NOUN
taxlaw-2840	99	29	credit	credit	NOUN
taxlaw-2840	99	30	and	and	CCONJ
taxlaw-2840	99	31	the	the	DET
taxlaw-2840	99	32	child	child	NOUN
taxlaw-2840	99	33	tax	tax	NOUN
taxlaw-2840	99	34	credit	credit	NOUN
taxlaw-2840	99	35	.	.	PUNCT
taxlaw-2840	100	1	obviously	obviously	ADV
taxlaw-2840	100	2	,	,	PUNCT
taxlaw-2840	100	3	the	the	DET
taxlaw-2840	100	4	devil	devil	NOUN
taxlaw-2840	100	5	is	be	AUX
taxlaw-2840	100	6	in	in	ADP
taxlaw-2840	100	7	the	the	DET
taxlaw-2840	100	8	details	detail	NOUN
taxlaw-2840	100	9	,	,	PUNCT
taxlaw-2840	100	10	which	which	PRON
taxlaw-2840	100	11	i	i	PRON
taxlaw-2840	100	12	can	can	AUX
taxlaw-2840	100	13	not	not	PART
taxlaw-2840	100	14	offer	offer	VERB
taxlaw-2840	100	15	here	here	ADV
taxlaw-2840	100	16	.	.	PUNCT
taxlaw-2840	101	1	nevertheless	nevertheless	ADV
taxlaw-2840	101	2	,	,	PUNCT
taxlaw-2840	101	3	although	although	SCONJ
taxlaw-2840	101	4	lacking	lack	VERB
taxlaw-2840	101	5	that	that	SCONJ
taxlaw-2840	101	6	precise	precise	ADJ
taxlaw-2840	101	7	blueprint	blueprint	NOUN
taxlaw-2840	101	8	,	,	PUNCT
taxlaw-2840	101	9	this	this	DET
taxlaw-2840	101	10	essay	essay	NOUN
taxlaw-2840	101	11	offers	offer	VERB
taxlaw-2840	101	12	preliminary	preliminary	ADJ
taxlaw-2840	101	13	thoughts	thought	NOUN
taxlaw-2840	101	14	as	as	ADP
taxlaw-2840	101	15	to	to	ADP
taxlaw-2840	101	16	why	why	SCONJ
taxlaw-2840	101	17	proposals	proposal	NOUN
taxlaw-2840	101	18	to	to	PART
taxlaw-2840	101	19	break	break	VERB
taxlaw-2840	101	20	up	up	ADP
taxlaw-2840	101	21	the	the	DET
taxlaw-2840	101	22	irs	irs	PROPN
taxlaw-2840	101	23	ought	ought	AUX
taxlaw-2840	101	24	to	to	PART
taxlaw-2840	101	25	be	be	AUX
taxlaw-2840	101	26	given	give	VERB
taxlaw-2840	101	27	serious	serious	ADJ
taxlaw-2840	101	28	consideration	consideration	NOUN
taxlaw-2840	101	29	.	.	PUNCT
taxlaw-2840	102	1	ii	ii	X
taxlaw-2840	102	2	.	.	PUNCT
taxlaw-2840	103	1	the	the	DET
taxlaw-2840	103	2	modern	modern	ADJ
taxlaw-2840	103	3	,	,	PUNCT
taxlaw-2840	103	4	multi	multi	ADJ
taxlaw-2840	103	5	-	-	ADJ
taxlaw-2840	103	6	mission	mission	ADJ
taxlaw-2840	103	7	irs	irs	PROPN
taxlaw-2840	103	8	the	the	DET
taxlaw-2840	103	9	internal	internal	PROPN
taxlaw-2840	103	10	revenue	revenue	NOUN
taxlaw-2840	103	11	code	code	NOUN
taxlaw-2840	103	12	has	have	AUX
taxlaw-2840	103	13	always	always	ADV
taxlaw-2840	103	14	reflected	reflect	VERB
taxlaw-2840	103	15	goals	goal	NOUN
taxlaw-2840	103	16	beyond	beyond	ADP
taxlaw-2840	103	17	revenue	revenue	NOUN
taxlaw-2840	103	18	raising	raising	NOUN
taxlaw-2840	103	19	,	,	PUNCT
taxlaw-2840	103	20	and	and	CCONJ
taxlaw-2840	103	21	irs	irs	PROPN
taxlaw-2840	103	22	administration	administration	NOUN
taxlaw-2840	103	23	of	of	ADP
taxlaw-2840	103	24	the	the	DET
taxlaw-2840	103	25	tax	tax	NOUN
taxlaw-2840	103	26	laws	law	NOUN
taxlaw-2840	103	27	has	have	AUX
taxlaw-2840	103	28	necessarily	necessarily	ADV
taxlaw-2840	103	29	followed	follow	VERB
taxlaw-2840	103	30	suit	suit	NOUN
taxlaw-2840	103	31	.	.	PUNCT
taxlaw-2840	104	1	historical	historical	ADJ
taxlaw-2840	104	2	evidence	evidence	NOUN
taxlaw-2840	104	3	suggests	suggest	VERB
taxlaw-2840	104	4	that	that	SCONJ
taxlaw-2840	104	5	congress	congress	PROPN
taxlaw-2840	104	6	enacted	enact	VERB
taxlaw-2840	104	7	the	the	DET
taxlaw-2840	104	8	corporate	corporate	ADJ
taxlaw-2840	104	9	income	income	NOUN
taxlaw-2840	104	10	tax	tax	NOUN
taxlaw-2840	104	11	not	not	PART
taxlaw-2840	104	12	only	only	ADV
taxlaw-2840	104	13	to	to	PART
taxlaw-2840	104	14	raise	raise	VERB
taxlaw-2840	104	15	revenue	revenue	NOUN
taxlaw-2840	104	16	but	but	CCONJ
taxlaw-2840	104	17	also	also	ADV
taxlaw-2840	104	18	to	to	PART
taxlaw-2840	104	19	provide	provide	VERB
taxlaw-2840	104	20	a	a	DET
taxlaw-2840	104	21	mechanism	mechanism	NOUN
taxlaw-2840	104	22	by	by	ADP
taxlaw-2840	104	23	which	which	PRON
taxlaw-2840	104	24	the	the	DET
taxlaw-2840	104	25	government	government	NOUN
taxlaw-2840	104	26	could	could	AUX
taxlaw-2840	104	27	regulate	regulate	VERB
taxlaw-2840	104	28	corporate	corporate	ADJ
taxlaw-2840	104	29	activity	activity	NOUN
taxlaw-2840	104	30	and	and	CCONJ
taxlaw-2840	104	31	constrain	constrain	VERB
taxlaw-2840	104	32	corporate	corporate	ADJ
taxlaw-2840	104	33	political	political	ADJ
taxlaw-2840	104	34	power.21	power.21	NOUN
taxlaw-2840	104	35	the	the	DET
taxlaw-2840	104	36	progressive	progressive	ADJ
taxlaw-2840	104	37	structure	structure	NOUN
taxlaw-2840	104	38	of	of	ADP
taxlaw-2840	104	39	the	the	DET
taxlaw-2840	104	40	individual	individual	ADJ
taxlaw-2840	104	41	income	income	NOUN
taxlaw-2840	104	42	tax	tax	NOUN
taxlaw-2840	104	43	is	be	AUX
taxlaw-2840	104	44	frequently	frequently	ADV
taxlaw-2840	104	45	justified	justify	VERB
taxlaw-2840	104	46	at	at	ADP
taxlaw-2840	104	47	least	least	ADJ
taxlaw-2840	104	48	partly	partly	ADV
taxlaw-2840	104	49	as	as	SCONJ
taxlaw-2840	104	50	a	a	DET
taxlaw-2840	104	51	remedy	remedy	NOUN
taxlaw-2840	104	52	for	for	ADP
taxlaw-2840	104	53	societal	societal	ADJ
taxlaw-2840	104	54	inequality.22	inequality.22	NOUN
taxlaw-2840	104	55	combating	combat	VERB
taxlaw-2840	104	56	inequality	inequality	NOUN
taxlaw-2840	104	57	is	be	AUX
taxlaw-2840	104	58	also	also	ADV
taxlaw-2840	104	59	a	a	DET
taxlaw-2840	104	60	justification	justification	NOUN
taxlaw-2840	104	61	for	for	ADP
taxlaw-2840	104	62	maintaining	maintain	VERB
taxlaw-2840	104	63	the	the	DET
taxlaw-2840	104	64	estate	estate	NOUN
taxlaw-2840	104	65	tax	tax	NOUN
taxlaw-2840	104	66	.	.	PUNCT
taxlaw-2840	105	1	23	23	NUM
taxlaw-2840	106	1	the	the	DET
taxlaw-2840	106	2	government	government	NOUN
taxlaw-2840	106	3	has	have	AUX
taxlaw-2840	106	4	subsidized	subsidize	VERB
taxlaw-2840	106	5	home	home	NOUN
taxlaw-2840	106	6	ownership	ownership	NOUN
taxlaw-2840	106	7	through	through	ADP
taxlaw-2840	106	8	mortgage	mortgage	NOUN
taxlaw-2840	106	9	interest	interest	NOUN
taxlaw-2840	106	10	deductions	deduction	NOUN
taxlaw-2840	106	11	and	and	CCONJ
taxlaw-2840	106	12	charitable	charitable	ADJ
taxlaw-2840	106	13	organizations	organization	NOUN
taxlaw-2840	106	14	through	through	ADP
taxlaw-2840	106	15	exemption	exemption	NOUN
taxlaw-2840	106	16	from	from	ADP
taxlaw-2840	106	17	the	the	DET
taxlaw-2840	106	18	corporate	corporate	ADJ
taxlaw-2840	106	19	income	income	NOUN
taxlaw-2840	106	20	tax	tax	NOUN
taxlaw-2840	106	21	since	since	SCONJ
taxlaw-2840	106	22	1913	1913	NUM
taxlaw-2840	106	23	,	,	PUNCT
taxlaw-2840	106	24	although	although	SCONJ
taxlaw-2840	106	25	both	both	PRON
taxlaw-2840	106	26	the	the	DET
taxlaw-2840	106	27	details	detail	NOUN
taxlaw-2840	106	28	and	and	CCONJ
taxlaw-2840	106	29	our	our	PRON
taxlaw-2840	106	30	thinking	thinking	NOUN
taxlaw-2840	106	31	about	about	ADP
taxlaw-2840	106	32	these	these	DET
taxlaw-2840	106	33	provisions	provision	NOUN
taxlaw-2840	106	34	have	have	AUX
taxlaw-2840	106	35	changed	change	VERB
taxlaw-2840	106	36	substantially	substantially	ADV
taxlaw-2840	106	37	over	over	ADP
taxlaw-2840	106	38	the	the	DET
taxlaw-2840	106	39	decades	decade	NOUN
taxlaw-2840	106	40	.	.	PUNCT
taxlaw-2840	107	1	whereas	whereas	SCONJ
taxlaw-2840	107	2	both	both	DET
taxlaw-2840	107	3	items	item	NOUN
taxlaw-2840	107	4	were	be	AUX
taxlaw-2840	107	5	once	once	ADV
taxlaw-2840	107	6	considered	consider	VERB
taxlaw-2840	107	7	definitional	definitional	ADJ
taxlaw-2840	107	8	,	,	PUNCT
taxlaw-2840	107	9	policymakers	policymaker	NOUN
taxlaw-2840	107	10	now	now	ADV
taxlaw-2840	107	11	acknowledge	acknowledge	VERB
taxlaw-2840	107	12	them	they	PRON
taxlaw-2840	107	13	as	as	ADP
taxlaw-2840	107	14	tax	tax	NOUN
taxlaw-2840	107	15	expenditures	expenditure	NOUN
taxlaw-2840	107	16	,	,	PUNCT
taxlaw-2840	107	17	and	and	CCONJ
taxlaw-2840	107	18	tax	tax	NOUN
taxlaw-2840	107	19	expenditures	expenditure	NOUN
taxlaw-2840	107	20	as	as	SCONJ
taxlaw-2840	107	21	government	government	NOUN
taxlaw-2840	107	22	spending.24	spending.24	VERB
taxlaw-2840	107	23	nevertheless	nevertheless	ADV
taxlaw-2840	107	24	,	,	PUNCT
taxlaw-2840	107	25	the	the	DET
taxlaw-2840	107	26	legislative	legislative	ADJ
taxlaw-2840	107	27	trend	trend	NOUN
taxlaw-2840	107	28	for	for	ADP
taxlaw-2840	107	29	several	several	ADJ
taxlaw-2840	107	30	decades	decade	NOUN
taxlaw-2840	107	31	now	now	ADV
taxlaw-2840	107	32	has	have	AUX
taxlaw-2840	107	33	been	be	AUX
taxlaw-2840	107	34	to	to	PART
taxlaw-2840	107	35	fold	fold	VERB
taxlaw-2840	107	36	a	a	DET
taxlaw-2840	107	37	variety	variety	NOUN
taxlaw-2840	107	38	of	of	ADP
taxlaw-2840	107	39	other	other	ADJ
taxlaw-2840	107	40	governmental	governmental	ADJ
taxlaw-2840	107	41	programs	program	NOUN
taxlaw-2840	107	42	into	into	ADP
taxlaw-2840	107	43	the	the	DET
taxlaw-2840	107	44	tax	tax	NOUN
taxlaw-2840	107	45	system	system	NOUN
taxlaw-2840	107	46	,	,	PUNCT
taxlaw-2840	107	47	and	and	CCONJ
taxlaw-2840	107	48	thus	thus	ADV
taxlaw-2840	107	49	to	to	PART
taxlaw-2840	107	50	put	put	VERB
taxlaw-2840	107	51	the	the	DET
taxlaw-2840	107	52	irs	irs	PROPN
taxlaw-2840	107	53	in	in	ADP
taxlaw-2840	107	54	charge	charge	NOUN
taxlaw-2840	107	55	of	of	ADP
taxlaw-2840	107	56	administering	administer	VERB
taxlaw-2840	107	57	them	they	PRON
taxlaw-2840	107	58	.	.	PUNCT
taxlaw-2840	108	1	the	the	DET
taxlaw-2840	108	2	growth	growth	NOUN
taxlaw-2840	108	3	of	of	ADP
taxlaw-2840	108	4	tax	tax	NOUN
taxlaw-2840	108	5	expenditures	expenditure	NOUN
taxlaw-2840	108	6	is	be	AUX
taxlaw-2840	108	7	one	one	NUM
taxlaw-2840	108	8	part	part	NOUN
taxlaw-2840	108	9	of	of	ADP
taxlaw-2840	108	10	this	this	DET
taxlaw-2840	108	11	trend	trend	NOUN
taxlaw-2840	108	12	.	.	PUNCT
taxlaw-2840	109	1	although	although	SCONJ
taxlaw-2840	109	2	the	the	DET
taxlaw-2840	109	3	precise	precise	ADJ
taxlaw-2840	109	4	definition	definition	NOUN
taxlaw-2840	109	5	of	of	ADP
taxlaw-2840	109	6	what	what	PRON
taxlaw-2840	109	7	constitutes	constitute	VERB
taxlaw-2840	109	8	a	a	DET
taxlaw-2840	109	9	tax	tax	NOUN
taxlaw-2840	109	10	expenditure	expenditure	NOUN
taxlaw-2840	109	11	is	be	AUX
taxlaw-2840	109	12	elusive	elusive	ADJ
taxlaw-2840	109	13	,	,	PUNCT
taxlaw-2840	109	14	generally	generally	ADV
taxlaw-2840	109	15	speaking	speak	VERB
taxlaw-2840	109	16	,	,	PUNCT
taxlaw-2840	109	17	tax	tax	NOUN
taxlaw-2840	109	18	expenditures	expenditure	NOUN
taxlaw-2840	109	19	represent	represent	VERB
taxlaw-2840	109	20	government	government	NOUN
taxlaw-2840	109	21	spending	spending	NOUN
taxlaw-2840	109	22	that	that	PRON
taxlaw-2840	109	23	just	just	ADV
taxlaw-2840	109	24	happens	happen	VERB
taxlaw-2840	109	25	to	to	PART
taxlaw-2840	109	26	be	be	AUX
taxlaw-2840	109	27	structured	structure	VERB
taxlaw-2840	109	28	in	in	ADP
taxlaw-2840	109	29	the	the	DET
taxlaw-2840	109	30	form	form	NOUN
taxlaw-2840	109	31	of	of	ADP
taxlaw-2840	109	32	exclusions	exclusion	NOUN
taxlaw-2840	109	33	,	,	PUNCT
taxlaw-2840	109	34	exemptions	exemption	NOUN
taxlaw-2840	109	35	,	,	PUNCT
taxlaw-2840	109	36	or	or	CCONJ
taxlaw-2840	109	37	deductions	deduction	NOUN
taxlaw-2840	109	38	that	that	PRON
taxlaw-2840	109	39	reduce	reduce	VERB
taxlaw-2840	109	40	taxable	taxable	ADJ
taxlaw-2840	109	41	income	income	NOUN
taxlaw-2840	109	42	or	or	CCONJ
taxlaw-2840	109	43	as	as	ADP
taxlaw-2840	109	44	credits	credit	NOUN
taxlaw-2840	109	45	that	that	PRON
taxlaw-2840	109	46	reduce	reduce	VERB
taxlaw-2840	109	47	the	the	DET
taxlaw-2840	109	48	amount	amount	NOUN
taxlaw-2840	109	49	of	of	ADP
taxlaw-2840	109	50	taxes	taxis	NOUN
taxlaw-2840	109	51	owed	owe	VERB
taxlaw-2840	109	52	and	and	CCONJ
taxlaw-2840	109	53	that	that	SCONJ
taxlaw-2840	109	54	,	,	PUNCT
taxlaw-2840	109	55	in	in	ADP
taxlaw-2840	109	56	some	some	DET
taxlaw-2840	109	57	instances	instance	NOUN
taxlaw-2840	109	58	,	,	PUNCT
taxlaw-2840	109	59	are	be	AUX
taxlaw-2840	109	60	refundable	refundable	ADJ
taxlaw-2840	109	61	.	.	PUNCT
taxlaw-2840	110	1	25	25	NUM
taxlaw-2840	110	2	regardless	regardless	ADV
taxlaw-2840	110	3	of	of	ADP
taxlaw-2840	110	4	how	how	SCONJ
taxlaw-2840	110	5	one	one	NOUN
taxlaw-2840	110	6	chooses	choose	VERB
taxlaw-2840	110	7	to	to	PART
taxlaw-2840	110	8	define	define	VERB
taxlaw-2840	110	9	what	what	PRON
taxlaw-2840	110	10	is	be	AUX
taxlaw-2840	110	11	or	or	CCONJ
taxlaw-2840	110	12	is	be	AUX
taxlaw-2840	110	13	not	not	PART
taxlaw-2840	110	14	a	a	DET
taxlaw-2840	110	15	tax	tax	NOUN
taxlaw-2840	110	16	expenditure	expenditure	NOUN
taxlaw-2840	110	17	,	,	PUNCT
taxlaw-2840	110	18	there	there	PRON
taxlaw-2840	110	19	is	be	VERB
taxlaw-2840	110	20	no	no	DET
taxlaw-2840	110	21	question	question	NOUN
taxlaw-2840	110	22	that	that	SCONJ
taxlaw-2840	110	23	congress	congress	PROPN
taxlaw-2840	110	24	has	have	AUX
taxlaw-2840	110	25	expanded	expand	VERB
taxlaw-2840	110	26	their	their	PRON
taxlaw-2840	110	27	use	use	NOUN
taxlaw-2840	110	28	.	.	PUNCT
taxlaw-2840	111	1	not	not	PART
taxlaw-2840	111	2	long	long	ADV
taxlaw-2840	111	3	after	after	SCONJ
taxlaw-2840	111	4	stanley	stanley	PROPN
taxlaw-2840	111	5	surrey	surrey	PROPN
taxlaw-2840	111	6	coined	coin	VERB
taxlaw-2840	111	7	the	the	DET
taxlaw-2840	111	8	tax	tax	NOUN
taxlaw-2840	111	9	expenditures	expenditure	NOUN
taxlaw-2840	111	10	term	term	NOUN
taxlaw-2840	111	11	in	in	ADP
taxlaw-2840	111	12	the	the	DET
taxlaw-2840	111	13	1960s	1960	NOUN
taxlaw-2840	111	14	,	,	PUNCT
taxlaw-2840	111	15	26	26	NUM
taxlaw-2840	111	16	the	the	DET
taxlaw-2840	111	17	federal	federal	ADJ
taxlaw-2840	111	18	tax	tax	NOUN
taxlaw-2840	111	19	expenditure	expenditure	NOUN
taxlaw-2840	111	20	budget	budget	NOUN
taxlaw-2840	111	21	listed	list	VERB
taxlaw-2840	111	22	sixty	sixty	NUM
taxlaw-2840	111	23	items	item	NOUN
taxlaw-2840	111	24	totaling	total	VERB
taxlaw-2840	111	25	somewhere	somewhere	ADV
taxlaw-2840	111	26	between	between	ADP
taxlaw-2840	111	27	$	$	SYM
taxlaw-2840	111	28	60	60	NUM
taxlaw-2840	111	29	billion	billion	NUM
taxlaw-2840	111	30	and	and	CCONJ
taxlaw-2840	111	31	$	$	SYM
taxlaw-2840	111	32	65	65	NUM
taxlaw-2840	111	33	21	21	NUM
taxlaw-2840	111	34	steven	steven	PROPN
taxlaw-2840	111	35	a.	a.	PROPN
taxlaw-2840	111	36	bank	bank	PROPN
taxlaw-2840	111	37	,	,	PUNCT
taxlaw-2840	111	38	from	from	ADP
taxlaw-2840	111	39	sword	sword	NOUN
taxlaw-2840	111	40	to	to	PART
taxlaw-2840	111	41	shield	shield	VERB
taxlaw-2840	111	42	:	:	PUNCT
taxlaw-2840	111	43	the	the	DET
taxlaw-2840	111	44	transformation	transformation	NOUN
taxlaw-2840	111	45	of	of	ADP
taxlaw-2840	111	46	the	the	DET
taxlaw-2840	111	47	corporate	corporate	ADJ
taxlaw-2840	111	48	income	income	NOUN
taxlaw-2840	111	49	tax	tax	NOUN
taxlaw-2840	111	50	,	,	PUNCT
taxlaw-2840	111	51	1861	1861	NUM
taxlaw-2840	111	52	to	to	PART
taxlaw-2840	111	53	present	present	VERB
taxlaw-2840	111	54	43–44	43–44	NUM
taxlaw-2840	111	55	(	(	PUNCT
taxlaw-2840	111	56	2010	2010	NUM
taxlaw-2840	111	57	)	)	PUNCT
taxlaw-2840	111	58	;	;	PUNCT
taxlaw-2840	111	59	reuven	reuven	PROPN
taxlaw-2840	111	60	s.	s.	PROPN
taxlaw-2840	111	61	avi	avi	PROPN
taxlaw-2840	111	62	-	-	PUNCT
taxlaw-2840	111	63	yonah	yonah	ADJ
taxlaw-2840	111	64	,	,	PUNCT
taxlaw-2840	111	65	corporations	corporation	NOUN
taxlaw-2840	111	66	,	,	PUNCT
taxlaw-2840	111	67	society	society	NOUN
taxlaw-2840	111	68	,	,	PUNCT
taxlaw-2840	111	69	and	and	CCONJ
taxlaw-2840	111	70	the	the	DET
taxlaw-2840	111	71	state	state	NOUN
taxlaw-2840	111	72	:	:	PUNCT
taxlaw-2840	111	73	a	a	DET
taxlaw-2840	111	74	defense	defense	NOUN
taxlaw-2840	111	75	of	of	ADP
taxlaw-2840	111	76	the	the	DET
taxlaw-2840	111	77	corporate	corporate	ADJ
taxlaw-2840	111	78	tax	tax	NOUN
taxlaw-2840	111	79	,	,	PUNCT
taxlaw-2840	111	80	90	90	NUM
taxlaw-2840	111	81	va	va	NOUN
taxlaw-2840	111	82	.	.	PUNCT
taxlaw-2840	112	1	l.	l.	PROPN
taxlaw-2840	112	2	rev	rev	PROPN
taxlaw-2840	112	3	.	.	PROPN
taxlaw-2840	112	4	1193	1193	NUM
taxlaw-2840	112	5	,	,	PUNCT
taxlaw-2840	112	6	1217–20	1217–20	NUM
taxlaw-2840	112	7	(	(	PUNCT
taxlaw-2840	112	8	2004	2004	NUM
taxlaw-2840	112	9	)	)	PUNCT
taxlaw-2840	112	10	;	;	PUNCT
taxlaw-2840	112	11	marjorie	marjorie	PROPN
taxlaw-2840	112	12	e.	e.	PROPN
taxlaw-2840	112	13	kornhauser	kornhauser	PROPN
taxlaw-2840	112	14	,	,	PUNCT
taxlaw-2840	112	15	corporate	corporate	ADJ
taxlaw-2840	112	16	regulation	regulation	NOUN
taxlaw-2840	112	17	and	and	CCONJ
taxlaw-2840	112	18	the	the	DET
taxlaw-2840	112	19	origins	origin	NOUN
taxlaw-2840	112	20	of	of	ADP
taxlaw-2840	112	21	the	the	DET
taxlaw-2840	112	22	corporate	corporate	ADJ
taxlaw-2840	112	23	income	income	NOUN
taxlaw-2840	112	24	tax	tax	NOUN
taxlaw-2840	112	25	,	,	PUNCT
taxlaw-2840	112	26	66	66	NUM
taxlaw-2840	112	27	ind	ind	NOUN
taxlaw-2840	112	28	.	.	PUNCT
taxlaw-2840	113	1	l.j	l.j	PROPN
taxlaw-2840	113	2	.	.	PROPN
taxlaw-2840	114	1	53	53	NUM
taxlaw-2840	114	2	(	(	PUNCT
taxlaw-2840	114	3	1990	1990	NUM
taxlaw-2840	114	4	)	)	PUNCT
taxlaw-2840	114	5	.	.	PUNCT
taxlaw-2840	115	1	22	22	NUM
taxlaw-2840	115	2	henry	henry	PROPN
taxlaw-2840	115	3	c.	c.	PROPN
taxlaw-2840	115	4	simons	simons	PROPN
taxlaw-2840	115	5	,	,	PUNCT
taxlaw-2840	115	6	personal	personal	ADJ
taxlaw-2840	115	7	income	income	NOUN
taxlaw-2840	115	8	taxation	taxation	NOUN
taxlaw-2840	115	9	:	:	PUNCT
taxlaw-2840	115	10	the	the	DET
taxlaw-2840	115	11	definition	definition	NOUN
taxlaw-2840	115	12	of	of	ADP
taxlaw-2840	115	13	income	income	NOUN
taxlaw-2840	115	14	as	as	ADP
taxlaw-2840	115	15	a	a	DET
taxlaw-2840	115	16	problem	problem	NOUN
taxlaw-2840	115	17	in	in	ADP
taxlaw-2840	115	18	fiscal	fiscal	ADJ
taxlaw-2840	115	19	policy	policy	NOUN
taxlaw-2840	115	20	15–19	15–19	NUM
taxlaw-2840	115	21	(	(	PUNCT
taxlaw-2840	115	22	1938	1938	NUM
taxlaw-2840	115	23	)	)	PUNCT
taxlaw-2840	115	24	;	;	PUNCT
taxlaw-2840	115	25	meredith	meredith	PROPN
taxlaw-2840	115	26	r.	r.	PROPN
taxlaw-2840	115	27	conway	conway	PROPN
taxlaw-2840	115	28	,	,	PUNCT
taxlaw-2840	115	29	money	money	NOUN
taxlaw-2840	115	30	,	,	PUNCT
taxlaw-2840	115	31	it	it	PRON
taxlaw-2840	115	32	’s	’	VERB
taxlaw-2840	115	33	a	a	DET
taxlaw-2840	115	34	crime	crime	NOUN
taxlaw-2840	115	35	.	.	PUNCT
taxlaw-2840	116	1	share	share	VERB
taxlaw-2840	116	2	it	it	PRON
taxlaw-2840	116	3	fairly	fairly	ADV
taxlaw-2840	116	4	,	,	PUNCT
taxlaw-2840	116	5	but	but	CCONJ
taxlaw-2840	116	6	do	do	AUX
taxlaw-2840	116	7	n’t	not	PART
taxlaw-2840	116	8	take	take	VERB
taxlaw-2840	116	9	a	a	DET
taxlaw-2840	116	10	slice	slice	NOUN
taxlaw-2840	116	11	of	of	ADP
taxlaw-2840	116	12	my	my	PRON
taxlaw-2840	116	13	pie	pie	NOUN
taxlaw-2840	116	14	!	!	PUNCT
taxlaw-2840	116	15	:	:	PUNCT
taxlaw-2840	117	1	the	the	DET
taxlaw-2840	117	2	legislative	legislative	ADJ
taxlaw-2840	117	3	case	case	NOUN
taxlaw-2840	117	4	for	for	ADP
taxlaw-2840	117	5	the	the	DET
taxlaw-2840	117	6	progressive	progressive	ADJ
taxlaw-2840	117	7	income	income	NOUN
taxlaw-2840	117	8	tax	tax	NOUN
taxlaw-2840	117	9	,	,	PUNCT
taxlaw-2840	117	10	39	39	NUM
taxlaw-2840	117	11	j.	j.	PROPN
taxlaw-2840	117	12	legis	legis	PROPN
taxlaw-2840	117	13	.	.	PUNCT
taxlaw-2840	118	1	119	119	NUM
taxlaw-2840	118	2	,	,	PUNCT
taxlaw-2840	118	3	130–32	130–32	NUM
taxlaw-2840	118	4	(	(	PUNCT
taxlaw-2840	118	5	2013	2013	NUM
taxlaw-2840	118	6	)	)	PUNCT
taxlaw-2840	118	7	.	.	PUNCT
taxlaw-2840	119	1	23	23	NUM
taxlaw-2840	119	2	see	see	VERB
taxlaw-2840	119	3	generally	generally	ADV
taxlaw-2840	119	4	paul	paul	PROPN
taxlaw-2840	119	5	l.	l.	PROPN
taxlaw-2840	119	6	caron	caron	PROPN
taxlaw-2840	119	7	&	&	CCONJ
taxlaw-2840	119	8	james	james	PROPN
taxlaw-2840	119	9	r.	r.	PROPN
taxlaw-2840	119	10	repetti	repetti	PROPN
taxlaw-2840	119	11	,	,	PUNCT
taxlaw-2840	119	12	occupy	occupy	VERB
taxlaw-2840	119	13	the	the	DET
taxlaw-2840	119	14	tax	tax	NOUN
taxlaw-2840	119	15	code	code	NOUN
taxlaw-2840	119	16	:	:	PUNCT
taxlaw-2840	119	17	using	use	VERB
taxlaw-2840	119	18	the	the	DET
taxlaw-2840	119	19	estate	estate	NOUN
taxlaw-2840	119	20	tax	tax	NOUN
taxlaw-2840	119	21	to	to	PART
taxlaw-2840	119	22	reduce	reduce	VERB
taxlaw-2840	119	23	inequality	inequality	NOUN
taxlaw-2840	119	24	and	and	CCONJ
taxlaw-2840	119	25	spur	spur	VERB
taxlaw-2840	119	26	economic	economic	ADJ
taxlaw-2840	119	27	growth	growth	NOUN
taxlaw-2840	119	28	,	,	PUNCT
taxlaw-2840	119	29	40	40	NUM
taxlaw-2840	119	30	pepp	pepp	PROPN
taxlaw-2840	119	31	.	.	PUNCT
taxlaw-2840	119	32	l.	l.	PROPN
taxlaw-2840	119	33	rev	rev	PROPN
taxlaw-2840	119	34	.	.	PROPN
taxlaw-2840	119	35	1255	1255	NUM
taxlaw-2840	119	36	(	(	PUNCT
taxlaw-2840	119	37	2013	2013	NUM
taxlaw-2840	119	38	)	)	PUNCT
taxlaw-2840	119	39	(	(	PUNCT
taxlaw-2840	119	40	invoking	invoke	VERB
taxlaw-2840	119	41	societal	societal	ADJ
taxlaw-2840	119	42	inequality	inequality	NOUN
taxlaw-2840	119	43	as	as	ADP
taxlaw-2840	119	44	a	a	DET
taxlaw-2840	119	45	rationale	rationale	NOUN
taxlaw-2840	119	46	for	for	ADP
taxlaw-2840	119	47	retaining	retain	VERB
taxlaw-2840	119	48	the	the	DET
taxlaw-2840	119	49	estate	estate	NOUN
taxlaw-2840	119	50	tax	tax	NOUN
taxlaw-2840	119	51	)	)	PUNCT
taxlaw-2840	119	52	;	;	PUNCT
taxlaw-2840	120	1	jeffrey	jeffrey	PROPN
taxlaw-2840	120	2	a.	a.	PROPN
taxlaw-2840	120	3	cooper	cooper	PROPN
taxlaw-2840	120	4	,	,	PUNCT
taxlaw-2840	120	5	ghosts	ghost	NOUN
taxlaw-2840	120	6	of	of	ADP
taxlaw-2840	120	7	1932	1932	NUM
taxlaw-2840	120	8	:	:	PUNCT
taxlaw-2840	120	9	the	the	DET
taxlaw-2840	120	10	lost	lose	VERB
taxlaw-2840	120	11	history	history	NOUN
taxlaw-2840	120	12	of	of	ADP
taxlaw-2840	120	13	estate	estate	NOUN
taxlaw-2840	120	14	and	and	CCONJ
taxlaw-2840	120	15	gift	gift	NOUN
taxlaw-2840	120	16	taxation	taxation	NOUN
taxlaw-2840	120	17	,	,	PUNCT
taxlaw-2840	120	18	9	9	NUM
taxlaw-2840	120	19	fla	fla	NOUN
taxlaw-2840	120	20	.	.	PUNCT
taxlaw-2840	121	1	tax	tax	PROPN
taxlaw-2840	121	2	rev	rev	PROPN
taxlaw-2840	121	3	.	.	PROPN
taxlaw-2840	121	4	875	875	NUM
taxlaw-2840	121	5	,	,	PUNCT
taxlaw-2840	121	6	882	882	NUM
taxlaw-2840	121	7	(	(	PUNCT
taxlaw-2840	121	8	2010	2010	NUM
taxlaw-2840	121	9	)	)	PUNCT
taxlaw-2840	121	10	(	(	PUNCT
taxlaw-2840	121	11	recognizing	recognize	VERB
taxlaw-2840	121	12	societal	societal	ADJ
taxlaw-2840	121	13	inequality	inequality	NOUN
taxlaw-2840	121	14	as	as	ADP
taxlaw-2840	121	15	one	one	NUM
taxlaw-2840	121	16	justification	justification	NOUN
taxlaw-2840	121	17	for	for	ADP
taxlaw-2840	121	18	adopting	adopt	VERB
taxlaw-2840	121	19	the	the	DET
taxlaw-2840	121	20	estate	estate	NOUN
taxlaw-2840	121	21	tax	tax	NOUN
taxlaw-2840	121	22	)	)	PUNCT
taxlaw-2840	121	23	.	.	PUNCT
taxlaw-2840	122	1	24	24	NUM
taxlaw-2840	122	2	see	see	VERB
taxlaw-2840	122	3	hickman	hickman	PROPN
taxlaw-2840	122	4	,	,	PUNCT
taxlaw-2840	122	5	supra	supra	PROPN
taxlaw-2840	122	6	note	note	PROPN
taxlaw-2840	122	7	16	16	NUM
taxlaw-2840	122	8	,	,	PUNCT
taxlaw-2840	122	9	at	at	ADP
taxlaw-2840	122	10	1727–28	1727–28	NOUN
taxlaw-2840	122	11	,	,	PUNCT
taxlaw-2840	122	12	1733–35	1733–35	NUM
taxlaw-2840	122	13	(	(	PUNCT
taxlaw-2840	122	14	summarizing	summarize	VERB
taxlaw-2840	122	15	home	home	NOUN
taxlaw-2840	122	16	mortgage	mortgage	NOUN
taxlaw-2840	122	17	interest	interest	NOUN
taxlaw-2840	122	18	deduction	deduction	NOUN
taxlaw-2840	122	19	and	and	CCONJ
taxlaw-2840	122	20	charitable	charitable	ADJ
taxlaw-2840	122	21	exemption	exemption	NOUN
taxlaw-2840	122	22	history	history	NOUN
taxlaw-2840	122	23	)	)	PUNCT
taxlaw-2840	122	24	.	.	PUNCT
taxlaw-2840	123	1	25	25	NUM
taxlaw-2840	123	2	see	see	VERB
taxlaw-2840	123	3	staff	staff	NOUN
taxlaw-2840	123	4	of	of	ADP
taxlaw-2840	123	5	j.	j.	PROPN
taxlaw-2840	123	6	comm	comm	PROPN
taxlaw-2840	123	7	.	.	PUNCT
taxlaw-2840	124	1	on	on	ADP
taxlaw-2840	124	2	tax’n	tax’n	NUM
taxlaw-2840	124	3	,	,	PUNCT
taxlaw-2840	124	4	113th	113th	PROPN
taxlaw-2840	124	5	cong	cong	NOUN
taxlaw-2840	124	6	.	.	PUNCT
taxlaw-2840	124	7	,	,	PUNCT
taxlaw-2840	124	8	estimates	estimate	NOUN
taxlaw-2840	124	9	of	of	ADP
taxlaw-2840	124	10	fed	fed	PROPN
taxlaw-2840	124	11	.	.	PUNCT
taxlaw-2840	125	1	tax	tax	NOUN
taxlaw-2840	125	2	expenditures	expenditure	NOUN
taxlaw-2840	125	3	for	for	ADP
taxlaw-2840	125	4	fiscal	fiscal	ADJ
taxlaw-2840	125	5	years	year	NOUN
taxlaw-2840	125	6	2014–2018	2014–2018	NUM
taxlaw-2840	125	7	2–3	2–3	NUM
taxlaw-2840	125	8	(	(	PUNCT
taxlaw-2840	125	9	2014	2014	NUM
taxlaw-2840	125	10	)	)	PUNCT
taxlaw-2840	125	11	,	,	PUNCT
taxlaw-2840	125	12	http://www.jct.gov/publications.html?func=startdown&id=4663	http://www.jct.gov/publications.html?func=startdown&id=4663	X
taxlaw-2840	126	1	[	[	X
taxlaw-2840	126	2	http://perma.cc/3k7l-8mr9	http://perma.cc/3k7l-8mr9	AUX
taxlaw-2840	126	3	]	]	X
taxlaw-2840	126	4	(	(	PUNCT
taxlaw-2840	126	5	describing	describe	VERB
taxlaw-2840	126	6	tax	tax	NOUN
taxlaw-2840	126	7	expenditures	expenditure	NOUN
taxlaw-2840	126	8	and	and	CCONJ
taxlaw-2840	126	9	analogizing	analogize	VERB
taxlaw-2840	126	10	them	they	PRON
taxlaw-2840	126	11	to	to	PART
taxlaw-2840	126	12	direct	direct	ADJ
taxlaw-2840	126	13	spending	spending	NOUN
taxlaw-2840	126	14	programs	program	NOUN
taxlaw-2840	126	15	)	)	PUNCT
taxlaw-2840	126	16	.	.	PUNCT
taxlaw-2840	127	1	26	26	NUM
taxlaw-2840	127	2	see	see	VERB
taxlaw-2840	127	3	stanley	stanley	PROPN
taxlaw-2840	127	4	s.	s.	PROPN
taxlaw-2840	127	5	surrey	surrey	PROPN
taxlaw-2840	127	6	,	,	PUNCT
taxlaw-2840	127	7	pathways	pathway	NOUN
taxlaw-2840	127	8	to	to	PART
taxlaw-2840	127	9	tax	tax	NOUN
taxlaw-2840	127	10	reform	reform	NOUN
taxlaw-2840	127	11	vii	vii	PROPN
taxlaw-2840	127	12	(	(	PUNCT
taxlaw-2840	127	13	1973	1973	NUM
taxlaw-2840	127	14	)	)	PUNCT
taxlaw-2840	127	15	.	.	PUNCT
taxlaw-2840	128	1	2016	2016	NUM
taxlaw-2840	128	2	]	]	PUNCT
taxlaw-2840	128	3	pursuing	pursue	VERB
taxlaw-2840	128	4	a	a	DET
taxlaw-2840	128	5	single	single	ADJ
taxlaw-2840	128	6	mission	mission	NOUN
taxlaw-2840	128	7	(	(	PUNCT
taxlaw-2840	128	8	or	or	CCONJ
taxlaw-2840	128	9	something	something	PRON
taxlaw-2840	128	10	closer	close	ADJ
taxlaw-2840	128	11	to	to	ADP
taxlaw-2840	128	12	it	it	PRON
taxlaw-2840	128	13	)	)	PUNCT
taxlaw-2840	128	14	175	175	NUM
taxlaw-2840	128	15	billion	billion	NUM
taxlaw-2840	128	16	.	.	PUNCT
taxlaw-2840	129	1	27	27	NUM
taxlaw-2840	129	2	by	by	ADP
taxlaw-2840	129	3	comparison	comparison	NOUN
taxlaw-2840	129	4	,	,	PUNCT
taxlaw-2840	129	5	a	a	DET
taxlaw-2840	129	6	compendium	compendium	NOUN
taxlaw-2840	129	7	of	of	ADP
taxlaw-2840	129	8	tax	tax	NOUN
taxlaw-2840	129	9	expenditures	expenditure	NOUN
taxlaw-2840	129	10	prepared	prepare	VERB
taxlaw-2840	129	11	by	by	ADP
taxlaw-2840	129	12	the	the	DET
taxlaw-2840	129	13	congressional	congressional	ADJ
taxlaw-2840	129	14	research	research	NOUN
taxlaw-2840	129	15	service	service	NOUN
taxlaw-2840	129	16	in	in	ADP
taxlaw-2840	129	17	2012	2012	NUM
taxlaw-2840	129	18	lists	list	NOUN
taxlaw-2840	129	19	two	two	NUM
taxlaw-2840	129	20	hundred	hundred	NUM
taxlaw-2840	129	21	and	and	CCONJ
taxlaw-2840	129	22	fifty	fifty	NUM
taxlaw-2840	129	23	such	such	ADJ
taxlaw-2840	129	24	items	item	NOUN
taxlaw-2840	129	25	totaling	total	VERB
taxlaw-2840	129	26	well	well	ADV
taxlaw-2840	129	27	over	over	ADP
taxlaw-2840	129	28	$	$	SYM
taxlaw-2840	129	29	1	1	NUM
taxlaw-2840	129	30	trillion	trillion	NUM
taxlaw-2840	129	31	,	,	PUNCT
taxlaw-2840	129	32	28	28	NUM
taxlaw-2840	129	33	and	and	CCONJ
taxlaw-2840	129	34	even	even	ADV
taxlaw-2840	129	35	that	that	DET
taxlaw-2840	129	36	extensive	extensive	ADJ
taxlaw-2840	129	37	list	list	NOUN
taxlaw-2840	129	38	does	do	AUX
taxlaw-2840	129	39	not	not	PART
taxlaw-2840	129	40	purport	purport	VERB
taxlaw-2840	129	41	to	to	PART
taxlaw-2840	129	42	be	be	AUX
taxlaw-2840	129	43	comprehensive.29	comprehensive.29	ADJ
taxlaw-2840	129	44	former	former	ADJ
taxlaw-2840	129	45	joint	joint	ADJ
taxlaw-2840	129	46	committee	committee	NOUN
taxlaw-2840	129	47	on	on	ADP
taxlaw-2840	129	48	taxation	taxation	NOUN
taxlaw-2840	129	49	chief	chief	NOUN
taxlaw-2840	129	50	of	of	ADP
taxlaw-2840	129	51	staff	staff	PROPN
taxlaw-2840	129	52	edward	edward	PROPN
taxlaw-2840	129	53	kleinbard	kleinbard	PROPN
taxlaw-2840	129	54	has	have	AUX
taxlaw-2840	129	55	called	call	VERB
taxlaw-2840	129	56	tax	tax	NOUN
taxlaw-2840	129	57	expenditures	expenditure	NOUN
taxlaw-2840	129	58	“	"	PUNCT
taxlaw-2840	129	59	the	the	DET
taxlaw-2840	129	60	dominant	dominant	ADJ
taxlaw-2840	129	61	instruments	instrument	NOUN
taxlaw-2840	129	62	for	for	ADP
taxlaw-2840	129	63	implementing	implement	VERB
taxlaw-2840	129	64	new	new	ADJ
taxlaw-2840	129	65	discretionary	discretionary	ADJ
taxlaw-2840	129	66	spending	spending	NOUN
taxlaw-2840	129	67	policies	policy	NOUN
taxlaw-2840	129	68	.	.	PUNCT
taxlaw-2840	130	1	”30	”30	AUX
taxlaw-2840	130	2	former	former	ADJ
taxlaw-2840	130	3	assistant	assistant	NOUN
taxlaw-2840	130	4	secretary	secretary	NOUN
taxlaw-2840	130	5	of	of	ADP
taxlaw-2840	130	6	the	the	DET
taxlaw-2840	130	7	treasury	treasury	PROPN
taxlaw-2840	130	8	for	for	ADP
taxlaw-2840	130	9	tax	tax	NOUN
taxlaw-2840	130	10	policy	policy	NOUN
taxlaw-2840	130	11	pamela	pamela	PROPN
taxlaw-2840	130	12	olson	olson	PROPN
taxlaw-2840	130	13	has	have	AUX
taxlaw-2840	130	14	elaborated	elaborate	VERB
taxlaw-2840	130	15	further	far	ADV
taxlaw-2840	130	16	that	that	SCONJ
taxlaw-2840	130	17	the	the	DET
taxlaw-2840	130	18	continual	continual	ADJ
taxlaw-2840	130	19	enactment	enactment	NOUN
taxlaw-2840	130	20	of	of	ADP
taxlaw-2840	130	21	targeted	target	VERB
taxlaw-2840	130	22	tax	tax	NOUN
taxlaw-2840	130	23	provisions	provision	NOUN
taxlaw-2840	130	24	leaves	leave	VERB
taxlaw-2840	130	25	the	the	DET
taxlaw-2840	130	26	irs	irs	PROPN
taxlaw-2840	130	27	with	with	ADP
taxlaw-2840	130	28	responsibility	responsibility	NOUN
taxlaw-2840	130	29	for	for	ADP
taxlaw-2840	130	30	the	the	DET
taxlaw-2840	130	31	administration	administration	NOUN
taxlaw-2840	130	32	of	of	ADP
taxlaw-2840	130	33	policies	policy	NOUN
taxlaw-2840	130	34	aimed	aim	VERB
taxlaw-2840	130	35	at	at	ADP
taxlaw-2840	130	36	the	the	DET
taxlaw-2840	130	37	environment	environment	NOUN
taxlaw-2840	130	38	,	,	PUNCT
taxlaw-2840	130	39	conservation	conservation	NOUN
taxlaw-2840	130	40	,	,	PUNCT
taxlaw-2840	130	41	green	green	ADJ
taxlaw-2840	130	42	energy	energy	NOUN
taxlaw-2840	130	43	,	,	PUNCT
taxlaw-2840	130	44	manufacturing	manufacturing	NOUN
taxlaw-2840	130	45	,	,	PUNCT
taxlaw-2840	130	46	innovation	innovation	NOUN
taxlaw-2840	130	47	,	,	PUNCT
taxlaw-2840	130	48	education	education	NOUN
taxlaw-2840	130	49	,	,	PUNCT
taxlaw-2840	130	50	saving	saving	NOUN
taxlaw-2840	130	51	,	,	PUNCT
taxlaw-2840	130	52	retirement	retirement	NOUN
taxlaw-2840	130	53	,	,	PUNCT
taxlaw-2840	130	54	health	health	NOUN
taxlaw-2840	130	55	care	care	NOUN
taxlaw-2840	130	56	,	,	PUNCT
taxlaw-2840	130	57	child	child	NOUN
taxlaw-2840	130	58	care	care	NOUN
taxlaw-2840	130	59	,	,	PUNCT
taxlaw-2840	130	60	welfare	welfare	NOUN
taxlaw-2840	130	61	,	,	PUNCT
taxlaw-2840	130	62	corporate	corporate	ADJ
taxlaw-2840	130	63	governance	governance	NOUN
taxlaw-2840	130	64	,	,	PUNCT
taxlaw-2840	130	65	export	export	NOUN
taxlaw-2840	130	66	promotion	promotion	NOUN
taxlaw-2840	130	67	,	,	PUNCT
taxlaw-2840	130	68	charitable	charitable	ADJ
taxlaw-2840	130	69	giving	giving	NOUN
taxlaw-2840	130	70	,	,	PUNCT
taxlaw-2840	130	71	governance	governance	NOUN
taxlaw-2840	130	72	of	of	ADP
taxlaw-2840	130	73	tax	tax	NOUN
taxlaw-2840	130	74	exempt	exempt	ADJ
taxlaw-2840	130	75	organizations	organization	NOUN
taxlaw-2840	130	76	,	,	PUNCT
taxlaw-2840	130	77	and	and	CCONJ
taxlaw-2840	130	78	economic	economic	ADJ
taxlaw-2840	130	79	development	development	NOUN
taxlaw-2840	130	80	,	,	PUNCT
taxlaw-2840	130	81	to	to	PART
taxlaw-2840	130	82	name	name	VERB
taxlaw-2840	130	83	a	a	DET
taxlaw-2840	130	84	few.31	few.31	ADV
taxlaw-2840	130	85	administering	administer	VERB
taxlaw-2840	130	86	government	government	NOUN
taxlaw-2840	130	87	spending	spend	VERB
taxlaw-2840	130	88	through	through	ADP
taxlaw-2840	130	89	the	the	DET
taxlaw-2840	130	90	tax	tax	NOUN
taxlaw-2840	130	91	code	code	NOUN
taxlaw-2840	130	92	is	be	AUX
taxlaw-2840	130	93	really	really	ADV
taxlaw-2840	130	94	the	the	DET
taxlaw-2840	130	95	tip	tip	NOUN
taxlaw-2840	130	96	of	of	ADP
taxlaw-2840	130	97	the	the	DET
taxlaw-2840	130	98	iceberg	iceberg	NOUN
taxlaw-2840	130	99	of	of	ADP
taxlaw-2840	130	100	irs	irs	PROPN
taxlaw-2840	130	101	involvement	involvement	NOUN
taxlaw-2840	130	102	in	in	ADP
taxlaw-2840	130	103	programs	program	NOUN
taxlaw-2840	130	104	and	and	CCONJ
taxlaw-2840	130	105	goals	goal	NOUN
taxlaw-2840	130	106	that	that	PRON
taxlaw-2840	130	107	are	be	AUX
taxlaw-2840	130	108	only	only	ADV
taxlaw-2840	130	109	tangentially	tangentially	ADV
taxlaw-2840	130	110	associated	associate	VERB
taxlaw-2840	130	111	with	with	ADP
taxlaw-2840	130	112	revenue	revenue	NOUN
taxlaw-2840	130	113	raising.32	raising.32	VERB
taxlaw-2840	130	114	for	for	ADP
taxlaw-2840	130	115	example	example	NOUN
taxlaw-2840	130	116	,	,	PUNCT
taxlaw-2840	130	117	congress	congress	PROPN
taxlaw-2840	130	118	increasingly	increasingly	ADV
taxlaw-2840	130	119	utilizes	utilize	VERB
taxlaw-2840	130	120	refundable	refundable	ADJ
taxlaw-2840	130	121	tax	tax	NOUN
taxlaw-2840	130	122	credits	credit	NOUN
taxlaw-2840	130	123	rather	rather	ADV
taxlaw-2840	130	124	than	than	ADP
taxlaw-2840	130	125	direct	direct	ADJ
taxlaw-2840	130	126	subsidies	subsidy	NOUN
taxlaw-2840	130	127	to	to	PART
taxlaw-2840	130	128	alleviate	alleviate	VERB
taxlaw-2840	130	129	poverty	poverty	NOUN
taxlaw-2840	130	130	and	and	CCONJ
taxlaw-2840	130	131	support	support	VERB
taxlaw-2840	130	132	working	work	VERB
taxlaw-2840	130	133	families.33	families.33	NOUN
taxlaw-2840	130	134	amounts	amount	NOUN
taxlaw-2840	130	135	expended	expend	VERB
taxlaw-2840	130	136	by	by	ADP
taxlaw-2840	130	137	the	the	DET
taxlaw-2840	130	138	government	government	NOUN
taxlaw-2840	130	139	on	on	ADP
taxlaw-2840	130	140	the	the	DET
taxlaw-2840	130	141	earned	earn	VERB
taxlaw-2840	130	142	income	income	NOUN
taxlaw-2840	130	143	tax	tax	NOUN
taxlaw-2840	130	144	credit	credit	NOUN
taxlaw-2840	130	145	(	(	PUNCT
taxlaw-2840	130	146	eitc	eitc	NOUN
taxlaw-2840	130	147	)	)	PUNCT
taxlaw-2840	130	148	and	and	CCONJ
taxlaw-2840	130	149	the	the	DET
taxlaw-2840	130	150	child	child	NOUN
taxlaw-2840	130	151	tax	tax	NOUN
taxlaw-2840	130	152	credit	credit	NOUN
taxlaw-2840	130	153	each	each	PRON
taxlaw-2840	130	154	surpassed	surpass	VERB
taxlaw-2840	130	155	those	those	PRON
taxlaw-2840	130	156	for	for	ADP
taxlaw-2840	130	157	temporary	temporary	ADJ
taxlaw-2840	130	158	assistance	assistance	NOUN
taxlaw-2840	130	159	for	for	ADP
taxlaw-2840	130	160	needy	needy	ADJ
taxlaw-2840	130	161	families	family	NOUN
taxlaw-2840	130	162	and	and	CCONJ
taxlaw-2840	130	163	its	its	PRON
taxlaw-2840	130	164	predecessor	predecessor	NOUN
taxlaw-2840	130	165	,	,	PUNCT
taxlaw-2840	130	166	aid	aid	NOUN
taxlaw-2840	130	167	to	to	ADP
taxlaw-2840	130	168	families	family	NOUN
taxlaw-2840	130	169	with	with	ADP
taxlaw-2840	130	170	dependent	dependent	ADJ
taxlaw-2840	130	171	children	child	NOUN
taxlaw-2840	130	172	,	,	PUNCT
taxlaw-2840	130	173	years	year	NOUN
taxlaw-2840	130	174	ago.34	ago.34	NOUN
taxlaw-2840	130	175	in	in	ADP
taxlaw-2840	130	176	other	other	ADJ
taxlaw-2840	130	177	words	word	NOUN
taxlaw-2840	130	178	,	,	PUNCT
taxlaw-2840	130	179	the	the	DET
taxlaw-2840	130	180	irs	irs	PROPN
taxlaw-2840	130	181	is	be	AUX
taxlaw-2840	130	182	now	now	ADV
taxlaw-2840	130	183	one	one	NUM
taxlaw-2840	130	184	of	of	ADP
taxlaw-2840	130	185	the	the	DET
taxlaw-2840	130	186	government	government	NOUN
taxlaw-2840	130	187	’s	’s	PART
taxlaw-2840	130	188	principal	principal	ADJ
taxlaw-2840	130	189	welfare	welfare	NOUN
taxlaw-2840	130	190	agencies	agency	NOUN
taxlaw-2840	130	191	,	,	PUNCT
taxlaw-2840	130	192	on	on	ADP
taxlaw-2840	130	193	par	par	NOUN
taxlaw-2840	130	194	with	with	ADP
taxlaw-2840	130	195	the	the	DET
taxlaw-2840	130	196	department	department	PROPN
taxlaw-2840	130	197	of	of	ADP
taxlaw-2840	130	198	health	health	PROPN
taxlaw-2840	130	199	and	and	CCONJ
taxlaw-2840	130	200	human	human	PROPN
taxlaw-2840	130	201	services	service	NOUN
taxlaw-2840	130	202	(	(	PUNCT
taxlaw-2840	130	203	hhs	hhs	PROPN
taxlaw-2840	130	204	)	)	PUNCT
taxlaw-2840	130	205	and	and	CCONJ
taxlaw-2840	130	206	the	the	DET
taxlaw-2840	130	207	social	social	ADJ
taxlaw-2840	130	208	security	security	NOUN
taxlaw-2840	130	209	administration	administration	NOUN
taxlaw-2840	130	210	.	.	PUNCT
taxlaw-2840	131	1	some	some	DET
taxlaw-2840	131	2	academics	academic	NOUN
taxlaw-2840	131	3	tout	tout	VERB
taxlaw-2840	131	4	tax	tax	NOUN
taxlaw-2840	131	5	credits	credit	NOUN
taxlaw-2840	131	6	and	and	CCONJ
taxlaw-2840	131	7	irs	irs	PROPN
taxlaw-2840	131	8	administration	administration	NOUN
taxlaw-2840	131	9	thereof	thereof	ADV
taxlaw-2840	131	10	as	as	ADP
taxlaw-2840	131	11	a	a	DET
taxlaw-2840	131	12	particularly	particularly	ADV
taxlaw-2840	131	13	efficient	efficient	ADJ
taxlaw-2840	131	14	means	mean	NOUN
taxlaw-2840	131	15	of	of	ADP
taxlaw-2840	131	16	accomplishing	accomplish	VERB
taxlaw-2840	131	17	congressional	congressional	ADJ
taxlaw-2840	131	18	social	social	ADJ
taxlaw-2840	131	19	welfare	welfare	NOUN
taxlaw-2840	131	20	goals.35	goals.35	ADJ
taxlaw-2840	131	21	other	other	ADJ
taxlaw-2840	131	22	27	27	NUM
taxlaw-2840	131	23	i	i	PRON
taxlaw-2840	131	24	d.	d.	PROPN
taxlaw-2840	131	25	at	at	ADP
taxlaw-2840	131	26	7–11	7–11	PROPN
taxlaw-2840	131	27	.	.	PUNCT
taxlaw-2840	132	1	28	28	NUM
taxlaw-2840	132	2	s.	s.	PROPN
taxlaw-2840	132	3	comm	comm	NOUN
taxlaw-2840	132	4	.	.	PUNCT
taxlaw-2840	133	1	on	on	ADP
taxlaw-2840	133	2	the	the	DET
taxlaw-2840	133	3	budget	budget	NOUN
taxlaw-2840	133	4	,	,	PUNCT
taxlaw-2840	133	5	112th	112th	PROPN
taxlaw-2840	133	6	cong	cong	PROPN
taxlaw-2840	133	7	.	.	PUNCT
taxlaw-2840	133	8	,	,	PUNCT
taxlaw-2840	133	9	tax	tax	NOUN
taxlaw-2840	133	10	expenditures	expenditure	NOUN
taxlaw-2840	133	11	:	:	PUNCT
taxlaw-2840	133	12	compendium	compendium	NOUN
taxlaw-2840	133	13	of	of	ADP
taxlaw-2840	133	14	background	background	NOUN
taxlaw-2840	133	15	material	material	NOUN
taxlaw-2840	133	16	on	on	ADP
taxlaw-2840	133	17	individual	individual	ADJ
taxlaw-2840	133	18	provisions	provision	NOUN
taxlaw-2840	133	19	1	1	NUM
taxlaw-2840	133	20	,	,	PUNCT
taxlaw-2840	133	21	11	11	NUM
taxlaw-2840	133	22	(	(	PUNCT
taxlaw-2840	133	23	comm	comm	NOUN
taxlaw-2840	133	24	.	.	PUNCT
taxlaw-2840	134	1	print	print	NOUN
taxlaw-2840	134	2	.	.	PUNCT
taxlaw-2840	135	1	2012	2012	NUM
taxlaw-2840	135	2	)	)	PUNCT
taxlaw-2840	135	3	(	(	PUNCT
taxlaw-2840	135	4	cong	cong	NOUN
taxlaw-2840	135	5	.	.	PUNCT
taxlaw-2840	136	1	research	research	NOUN
taxlaw-2840	136	2	serv	serv	PROPN
taxlaw-2840	136	3	.	.	PUNCT
taxlaw-2840	136	4	)	)	PUNCT
taxlaw-2840	137	1	[	[	X
taxlaw-2840	137	2	hereinafter	hereinafter	NOUN
taxlaw-2840	137	3	2012	2012	NUM
taxlaw-2840	137	4	crs	crs	PROPN
taxlaw-2840	137	5	compendium	compendium	NOUN
taxlaw-2840	137	6	]	]	X
taxlaw-2840	137	7	.	.	PUNCT
taxlaw-2840	138	1	29	29	NUM
taxlaw-2840	139	1	the	the	DET
taxlaw-2840	139	2	crs	crs	PROPN
taxlaw-2840	139	3	compendium	compendium	NOUN
taxlaw-2840	139	4	draws	draw	VERB
taxlaw-2840	139	5	its	its	PRON
taxlaw-2840	139	6	data	datum	NOUN
taxlaw-2840	139	7	from	from	ADP
taxlaw-2840	139	8	tax	tax	NOUN
taxlaw-2840	139	9	expenditure	expenditure	NOUN
taxlaw-2840	139	10	estimates	estimate	NOUN
taxlaw-2840	139	11	compiled	compile	VERB
taxlaw-2840	139	12	by	by	ADP
taxlaw-2840	139	13	the	the	DET
taxlaw-2840	139	14	joint	joint	ADJ
taxlaw-2840	139	15	committee	committee	NOUN
taxlaw-2840	139	16	on	on	ADP
taxlaw-2840	139	17	taxation	taxation	NOUN
taxlaw-2840	139	18	(	(	PUNCT
taxlaw-2840	139	19	jct	jct	PROPN
taxlaw-2840	139	20	)	)	PUNCT
taxlaw-2840	139	21	.	.	PUNCT
taxlaw-2840	140	1	i	i	PRON
taxlaw-2840	140	2	d.	d.	PROPN
taxlaw-2840	140	3	at	at	ADP
taxlaw-2840	140	4	1	1	NUM
taxlaw-2840	140	5	.	.	PUNCT
taxlaw-2840	141	1	the	the	DET
taxlaw-2840	141	2	jct	jct	PROPN
taxlaw-2840	141	3	,	,	PUNCT
taxlaw-2840	141	4	in	in	ADP
taxlaw-2840	141	5	turn	turn	NOUN
taxlaw-2840	141	6	,	,	PUNCT
taxlaw-2840	141	7	acknowledges	acknowledge	VERB
taxlaw-2840	141	8	that	that	SCONJ
taxlaw-2840	141	9	it	it	PRON
taxlaw-2840	141	10	does	do	AUX
taxlaw-2840	141	11	not	not	PART
taxlaw-2840	141	12	include	include	VERB
taxlaw-2840	141	13	de	de	X
taxlaw-2840	141	14	minimis	minimis	NOUN
taxlaw-2840	141	15	items	item	NOUN
taxlaw-2840	141	16	that	that	PRON
taxlaw-2840	141	17	fall	fall	VERB
taxlaw-2840	141	18	below	below	ADP
taxlaw-2840	141	19	$	$	SYM
taxlaw-2840	141	20	50	50	NUM
taxlaw-2840	141	21	million	million	NUM
taxlaw-2840	141	22	or	or	CCONJ
taxlaw-2840	141	23	items	item	NOUN
taxlaw-2840	141	24	for	for	ADP
taxlaw-2840	141	25	which	which	PRON
taxlaw-2840	141	26	quantification	quantification	NOUN
taxlaw-2840	141	27	is	be	AUX
taxlaw-2840	141	28	unavailable	unavailable	ADJ
taxlaw-2840	141	29	.	.	PUNCT
taxlaw-2840	142	1	staff	staff	NOUN
taxlaw-2840	142	2	of	of	ADP
taxlaw-2840	142	3	j.	j.	PROPN
taxlaw-2840	142	4	comm	comm	PROPN
taxlaw-2840	142	5	.	.	PUNCT
taxlaw-2840	143	1	on	on	ADP
taxlaw-2840	143	2	tax’n	tax’n	NUM
taxlaw-2840	143	3	,	,	PUNCT
taxlaw-2840	143	4	112th	112th	PROPN
taxlaw-2840	143	5	cong	cong	NOUN
taxlaw-2840	143	6	.	.	PUNCT
taxlaw-2840	143	7	,	,	PUNCT
taxlaw-2840	143	8	estimates	estimate	NOUN
taxlaw-2840	143	9	of	of	ADP
taxlaw-2840	143	10	fed	fed	PROPN
taxlaw-2840	143	11	.	.	PUNCT
taxlaw-2840	144	1	tax	tax	NOUN
taxlaw-2840	144	2	expenditures	expenditure	NOUN
taxlaw-2840	144	3	for	for	ADP
taxlaw-2840	144	4	fiscal	fiscal	ADJ
taxlaw-2840	144	5	years	year	NOUN
taxlaw-2840	144	6	2011–2015	2011–2015	NUM
taxlaw-2840	144	7	27–30	27–30	NUM
taxlaw-2840	144	8	(	(	PUNCT
taxlaw-2840	144	9	2012	2012	NUM
taxlaw-2840	144	10	)	)	PUNCT
taxlaw-2840	144	11	,	,	PUNCT
taxlaw-2840	144	12	http://www.jct.gov/publications.html?func=startdown&id=4386	http://www.jct.gov/publications.html?func=startdown&id=4386	X
taxlaw-2840	144	13	[	[	X
taxlaw-2840	144	14	http://perma.cc/spc7-mpx4	http://perma.cc/spc7-mpx4	NOUN
taxlaw-2840	144	15	]	]	X
taxlaw-2840	144	16	.	.	PUNCT
taxlaw-2840	145	1	30	30	NUM
taxlaw-2840	145	2	edward	edward	PROPN
taxlaw-2840	145	3	d.	d.	PROPN
taxlaw-2840	145	4	kleinbard	kleinbard	PROPN
taxlaw-2840	145	5	,	,	PUNCT
taxlaw-2840	145	6	woodworth	woodworth	ADJ
taxlaw-2840	145	7	memorial	memorial	ADJ
taxlaw-2840	145	8	lecture	lecture	NOUN
taxlaw-2840	145	9	:	:	PUNCT
taxlaw-2840	145	10	the	the	DET
taxlaw-2840	145	11	congress	congress	PROPN
taxlaw-2840	145	12	within	within	ADP
taxlaw-2840	145	13	the	the	DET
taxlaw-2840	145	14	congress	congress	NOUN
taxlaw-2840	145	15	:	:	PUNCT
taxlaw-2840	145	16	how	how	SCONJ
taxlaw-2840	145	17	tax	tax	NOUN
taxlaw-2840	145	18	expenditures	expenditure	NOUN
taxlaw-2840	145	19	distort	distort	VERB
taxlaw-2840	145	20	our	our	PRON
taxlaw-2840	145	21	budget	budget	NOUN
taxlaw-2840	145	22	and	and	CCONJ
taxlaw-2840	145	23	our	our	PRON
taxlaw-2840	145	24	political	political	ADJ
taxlaw-2840	145	25	processes	process	NOUN
taxlaw-2840	145	26	,	,	PUNCT
taxlaw-2840	145	27	36	36	NUM
taxlaw-2840	145	28	ohio	ohio	PROPN
taxlaw-2840	145	29	n.u	n.u	PROPN
taxlaw-2840	145	30	.	.	PROPN
taxlaw-2840	145	31	l.	l.	PROPN
taxlaw-2840	145	32	rev	rev	PROPN
taxlaw-2840	145	33	.	.	PROPN
taxlaw-2840	145	34	1	1	NUM
taxlaw-2840	145	35	,	,	PUNCT
taxlaw-2840	145	36	3	3	NUM
taxlaw-2840	145	37	(	(	PUNCT
taxlaw-2840	145	38	2010	2010	NUM
taxlaw-2840	145	39	)	)	PUNCT
taxlaw-2840	145	40	.	.	PUNCT
taxlaw-2840	146	1	31	31	NUM
taxlaw-2840	146	2	pamela	pamela	PROPN
taxlaw-2840	146	3	f.	f.	PROPN
taxlaw-2840	146	4	olson	olson	PROPN
taxlaw-2840	146	5	,	,	PUNCT
taxlaw-2840	146	6	woodworth	woodworth	PROPN
taxlaw-2840	146	7	memorial	memorial	ADJ
taxlaw-2840	146	8	lecture	lecture	NOUN
taxlaw-2840	146	9	:	:	PUNCT
taxlaw-2840	146	10	and	and	CCONJ
taxlaw-2840	146	11	then	then	ADV
taxlaw-2840	146	12	cnut	cnut	PROPN
taxlaw-2840	146	13	told	tell	VERB
taxlaw-2840	146	14	reagan	reagan	PROPN
taxlaw-2840	146	15	.	.	PUNCT
taxlaw-2840	146	16	.	.	PUNCT
taxlaw-2840	146	17	.	.	PUNCT
taxlaw-2840	147	1	lessons	lesson	NOUN
taxlaw-2840	147	2	from	from	ADP
taxlaw-2840	147	3	the	the	DET
taxlaw-2840	147	4	tax	tax	NOUN
taxlaw-2840	147	5	reform	reform	NOUN
taxlaw-2840	147	6	act	act	NOUN
taxlaw-2840	147	7	of	of	ADP
taxlaw-2840	147	8	1986	1986	NUM
taxlaw-2840	147	9	,	,	PUNCT
taxlaw-2840	147	10	38	38	NUM
taxlaw-2840	147	11	ohio	ohio	PROPN
taxlaw-2840	147	12	n.u	n.u	PROPN
taxlaw-2840	147	13	.	.	PROPN
taxlaw-2840	147	14	l.	l.	PROPN
taxlaw-2840	147	15	rev	rev	PROPN
taxlaw-2840	147	16	.	.	PROPN
taxlaw-2840	147	17	1	1	NUM
taxlaw-2840	147	18	,	,	PUNCT
taxlaw-2840	147	19	12–13	12–13	NUM
taxlaw-2840	147	20	(	(	PUNCT
taxlaw-2840	147	21	2011	2011	NUM
taxlaw-2840	147	22	)	)	PUNCT
taxlaw-2840	147	23	(	(	PUNCT
taxlaw-2840	147	24	citations	citation	NOUN
taxlaw-2840	147	25	omitted	omit	VERB
taxlaw-2840	147	26	)	)	PUNCT
taxlaw-2840	147	27	.	.	PUNCT
taxlaw-2840	148	1	32	32	NUM
taxlaw-2840	148	2	see	see	VERB
taxlaw-2840	148	3	susannah	susannah	PROPN
taxlaw-2840	148	4	camic	camic	PROPN
taxlaw-2840	148	5	tahk	tahk	PROPN
taxlaw-2840	148	6	,	,	PUNCT
taxlaw-2840	148	7	everything	everything	PRON
taxlaw-2840	148	8	is	be	AUX
taxlaw-2840	148	9	tax	tax	NOUN
taxlaw-2840	148	10	:	:	PUNCT
taxlaw-2840	148	11	evaluating	evaluate	VERB
taxlaw-2840	148	12	the	the	DET
taxlaw-2840	148	13	structural	structural	ADJ
taxlaw-2840	148	14	transformation	transformation	NOUN
taxlaw-2840	148	15	of	of	ADP
taxlaw-2840	148	16	u.s	u.s	PROPN
taxlaw-2840	148	17	.	.	PROPN
taxlaw-2840	148	18	policymaking	policymaking	NOUN
taxlaw-2840	148	19	,	,	PUNCT
taxlaw-2840	148	20	50	50	NUM
taxlaw-2840	148	21	harv	harv	NOUN
taxlaw-2840	148	22	.	.	PUNCT
taxlaw-2840	149	1	j.	j.	PROPN
taxlaw-2840	149	2	on	on	ADP
taxlaw-2840	149	3	legis	legis	PROPN
taxlaw-2840	149	4	.	.	PUNCT
taxlaw-2840	150	1	67	67	NUM
taxlaw-2840	150	2	,	,	PUNCT
taxlaw-2840	150	3	67	67	NUM
taxlaw-2840	150	4	(	(	PUNCT
taxlaw-2840	150	5	2013	2013	NUM
taxlaw-2840	150	6	)	)	PUNCT
taxlaw-2840	150	7	(	(	PUNCT
taxlaw-2840	150	8	“	"	PUNCT
taxlaw-2840	150	9	for	for	ADP
taxlaw-2840	150	10	the	the	DET
taxlaw-2840	150	11	past	past	ADJ
taxlaw-2840	150	12	twenty	twenty	NUM
taxlaw-2840	150	13	-	-	PUNCT
taxlaw-2840	150	14	five	five	NUM
taxlaw-2840	150	15	years	year	NOUN
taxlaw-2840	150	16	,	,	PUNCT
taxlaw-2840	150	17	congress	congress	PROPN
taxlaw-2840	150	18	has	have	AUX
taxlaw-2840	150	19	been	be	AUX
taxlaw-2840	150	20	relying	rely	VERB
taxlaw-2840	150	21	increasingly	increasingly	ADV
taxlaw-2840	150	22	on	on	ADP
taxlaw-2840	150	23	the	the	DET
taxlaw-2840	150	24	tax	tax	NOUN
taxlaw-2840	150	25	code	code	NOUN
taxlaw-2840	150	26	to	to	PART
taxlaw-2840	150	27	accomplish	accomplish	VERB
taxlaw-2840	150	28	goals	goal	NOUN
taxlaw-2840	150	29	beyond	beyond	ADP
taxlaw-2840	150	30	raising	raise	VERB
taxlaw-2840	150	31	revenue	revenue	NOUN
taxlaw-2840	150	32	.	.	PUNCT
taxlaw-2840	150	33	”	"	PUNCT
taxlaw-2840	150	34	)	)	PUNCT
taxlaw-2840	150	35	.	.	PUNCT
taxlaw-2840	151	1	33	33	NUM
taxlaw-2840	151	2	see	see	VERB
taxlaw-2840	151	3	francine	francine	PROPN
taxlaw-2840	151	4	j.	j.	PROPN
taxlaw-2840	151	5	lipman	lipman	PROPN
taxlaw-2840	151	6	,	,	PUNCT
taxlaw-2840	151	7	access	access	NOUN
taxlaw-2840	151	8	to	to	ADP
taxlaw-2840	151	9	tax	tax	NOUN
taxlaw-2840	151	10	injustice	injustice	NOUN
taxlaw-2840	151	11	,	,	PUNCT
taxlaw-2840	151	12	40	40	NUM
taxlaw-2840	151	13	pepp	pepp	PROPN
taxlaw-2840	151	14	.	.	PUNCT
taxlaw-2840	151	15	l.	l.	PROPN
taxlaw-2840	151	16	rev	rev	PROPN
taxlaw-2840	151	17	.	.	PROPN
taxlaw-2840	151	18	1173	1173	NUM
taxlaw-2840	151	19	,	,	PUNCT
taxlaw-2840	151	20	1180–84	1180–84	NOUN
taxlaw-2840	151	21	(	(	PUNCT
taxlaw-2840	151	22	2013	2013	NUM
taxlaw-2840	151	23	)	)	PUNCT
taxlaw-2840	151	24	(	(	PUNCT
taxlaw-2840	151	25	describing	describe	VERB
taxlaw-2840	151	26	the	the	DET
taxlaw-2840	151	27	history	history	NOUN
taxlaw-2840	151	28	of	of	ADP
taxlaw-2840	151	29	the	the	DET
taxlaw-2840	151	30	eitc	eitc	NOUN
taxlaw-2840	151	31	as	as	ADP
taxlaw-2840	151	32	a	a	DET
taxlaw-2840	151	33	mechanism	mechanism	NOUN
taxlaw-2840	151	34	for	for	ADP
taxlaw-2840	151	35	alleviating	alleviate	VERB
taxlaw-2840	151	36	poverty	poverty	NOUN
taxlaw-2840	151	37	)	)	PUNCT
taxlaw-2840	151	38	;	;	PUNCT
taxlaw-2840	151	39	michelle	michelle	PROPN
taxlaw-2840	151	40	lyon	lyon	PROPN
taxlaw-2840	151	41	drumbl	drumbl	PROPN
taxlaw-2840	151	42	,	,	PUNCT
taxlaw-2840	151	43	those	those	PRON
taxlaw-2840	151	44	who	who	PRON
taxlaw-2840	151	45	know	know	VERB
taxlaw-2840	151	46	,	,	PUNCT
taxlaw-2840	151	47	those	those	PRON
taxlaw-2840	151	48	who	who	PRON
taxlaw-2840	151	49	do	do	VERB
taxlaw-2840	151	50	n’t	not	PART
taxlaw-2840	151	51	,	,	PUNCT
taxlaw-2840	151	52	and	and	CCONJ
taxlaw-2840	151	53	those	those	PRON
taxlaw-2840	151	54	who	who	PRON
taxlaw-2840	151	55	know	know	VERB
taxlaw-2840	151	56	better	well	ADV
taxlaw-2840	151	57	:	:	PUNCT
taxlaw-2840	151	58	balancing	balance	VERB
taxlaw-2840	151	59	complexity	complexity	NOUN
taxlaw-2840	151	60	,	,	PUNCT
taxlaw-2840	151	61	sophistication	sophistication	NOUN
taxlaw-2840	151	62	,	,	PUNCT
taxlaw-2840	151	63	and	and	CCONJ
taxlaw-2840	151	64	accuracy	accuracy	NOUN
taxlaw-2840	151	65	on	on	ADP
taxlaw-2840	151	66	tax	tax	NOUN
taxlaw-2840	151	67	returns	return	NOUN
taxlaw-2840	151	68	,	,	PUNCT
taxlaw-2840	151	69	11	11	NUM
taxlaw-2840	151	70	pitt	pitt	NOUN
taxlaw-2840	151	71	.	.	PUNCT
taxlaw-2840	152	1	tax	tax	PROPN
taxlaw-2840	152	2	rev	rev	PROPN
taxlaw-2840	152	3	.	.	PROPN
taxlaw-2840	152	4	113	113	NUM
taxlaw-2840	152	5	,	,	PUNCT
taxlaw-2840	152	6	120–23	120–23	NUM
taxlaw-2840	152	7	(	(	PUNCT
taxlaw-2840	152	8	2013	2013	NUM
taxlaw-2840	152	9	)	)	PUNCT
taxlaw-2840	152	10	(	(	PUNCT
taxlaw-2840	152	11	discussing	discuss	VERB
taxlaw-2840	152	12	the	the	DET
taxlaw-2840	152	13	history	history	NOUN
taxlaw-2840	152	14	of	of	ADP
taxlaw-2840	152	15	refundable	refundable	ADJ
taxlaw-2840	152	16	credits	credit	NOUN
taxlaw-2840	152	17	with	with	ADP
taxlaw-2840	152	18	examples	example	NOUN
taxlaw-2840	152	19	)	)	PUNCT
taxlaw-2840	152	20	;	;	PUNCT
taxlaw-2840	152	21	see	see	VERB
taxlaw-2840	152	22	also	also	ADV
taxlaw-2840	152	23	eitc	eitc	ADJ
taxlaw-2840	152	24	&	&	CCONJ
taxlaw-2840	152	25	other	other	ADJ
taxlaw-2840	152	26	refundable	refundable	ADJ
taxlaw-2840	152	27	credits	credit	NOUN
taxlaw-2840	152	28	,	,	PUNCT
taxlaw-2840	152	29	internal	internal	ADJ
taxlaw-2840	152	30	revenue	revenue	NOUN
taxlaw-2840	152	31	serv	serv	X
taxlaw-2840	152	32	.	.	PUNCT
taxlaw-2840	152	33	,	,	PUNCT
taxlaw-2840	152	34	http://www.eitc.irs	http://www.eitc.irs	X
taxlaw-2840	152	35	.gov	.gov	PUNCT
taxlaw-2840	153	1	[	[	X
taxlaw-2840	153	2	http://perma.cc/uk5u-94q6	http://perma.cc/uk5u-94q6	X
taxlaw-2840	153	3	]	]	X
taxlaw-2840	153	4	(	(	PUNCT
taxlaw-2840	153	5	highlighting	highlight	VERB
taxlaw-2840	153	6	and	and	CCONJ
taxlaw-2840	153	7	facilitating	facilitate	VERB
taxlaw-2840	153	8	claims	claim	NOUN
taxlaw-2840	153	9	to	to	ADP
taxlaw-2840	153	10	the	the	DET
taxlaw-2840	153	11	eitc	eitc	ADJ
taxlaw-2840	153	12	and	and	CCONJ
taxlaw-2840	153	13	other	other	ADJ
taxlaw-2840	153	14	refundable	refundable	ADJ
taxlaw-2840	153	15	tax	tax	NOUN
taxlaw-2840	153	16	credits	credit	NOUN
taxlaw-2840	153	17	)	)	PUNCT
taxlaw-2840	153	18	.	.	PUNCT
taxlaw-2840	154	1	34	34	NUM
taxlaw-2840	154	2	nat’l	nat’l	PROPN
taxlaw-2840	154	3	taxpayer	taxpayer	PROPN
taxlaw-2840	154	4	advoc	advoc	PROPN
taxlaw-2840	154	5	.	.	PUNCT
taxlaw-2840	154	6	,	,	PUNCT
taxlaw-2840	154	7	internal	internal	ADJ
taxlaw-2840	154	8	revenue	revenue	NOUN
taxlaw-2840	154	9	serv	serv	X
taxlaw-2840	154	10	.	.	PUNCT
taxlaw-2840	154	11	,	,	PUNCT
taxlaw-2840	154	12	2009	2009	NUM
taxlaw-2840	154	13	ann	ann	PROPN
taxlaw-2840	154	14	.	.	PROPN
taxlaw-2840	155	1	rep	rep	PROPN
taxlaw-2840	155	2	.	.	PROPN
taxlaw-2840	155	3	to	to	PART
taxlaw-2840	155	4	cong	cong	VERB
taxlaw-2840	155	5	.	.	PUNCT
taxlaw-2840	156	1	vol	vol	NOUN
taxlaw-2840	156	2	.	.	PROPN
taxlaw-2840	157	1	2	2	NUM
taxlaw-2840	157	2	,	,	PUNCT
taxlaw-2840	157	3	at	at	ADP
taxlaw-2840	157	4	78	78	NUM
taxlaw-2840	157	5	(	(	PUNCT
taxlaw-2840	157	6	2009	2009	NUM
taxlaw-2840	157	7	)	)	PUNCT
taxlaw-2840	157	8	,	,	PUNCT
taxlaw-2840	158	1	http://www.irs.gov/pub/tas/09_tas_arc_vol_2.pdf	http://www.irs.gov/pub/tas/09_tas_arc_vol_2.pdf	PROPN
taxlaw-2840	159	1	[	[	X
taxlaw-2840	159	2	http://perma.cc/t737-qyp6	http://perma.cc/t737-qyp6	X
taxlaw-2840	159	3	]	]	PUNCT
taxlaw-2840	159	4	.	.	PUNCT
taxlaw-2840	160	1	35	35	NUM
taxlaw-2840	160	2	see	see	VERB
taxlaw-2840	160	3	,	,	PUNCT
taxlaw-2840	160	4	e.g.	e.g.	ADV
taxlaw-2840	160	5	,	,	PUNCT
taxlaw-2840	160	6	david	david	PROPN
taxlaw-2840	160	7	a.	a.	PROPN
taxlaw-2840	160	8	weisbach	weisbach	PROPN
taxlaw-2840	160	9	&	&	CCONJ
taxlaw-2840	160	10	jacob	jacob	PROPN
taxlaw-2840	160	11	nussim	nussim	PROPN
taxlaw-2840	160	12	,	,	PUNCT
taxlaw-2840	160	13	the	the	DET
taxlaw-2840	160	14	integration	integration	NOUN
taxlaw-2840	160	15	of	of	ADP
taxlaw-2840	160	16	tax	tax	NOUN
taxlaw-2840	160	17	and	and	CCONJ
taxlaw-2840	160	18	spending	spending	NOUN
taxlaw-2840	160	19	programs	program	NOUN
taxlaw-2840	160	20	,	,	PUNCT
taxlaw-2840	160	21	113	113	NUM
taxlaw-2840	160	22	yale	yale	PROPN
taxlaw-2840	160	23	l.j	l.j	PROPN
taxlaw-2840	160	24	.	.	PROPN
taxlaw-2840	160	25	955	955	NUM
taxlaw-2840	160	26	(	(	PUNCT
taxlaw-2840	160	27	2004	2004	NUM
taxlaw-2840	160	28	)	)	PUNCT
taxlaw-2840	160	29	;	;	PUNCT
taxlaw-2840	160	30	lawrence	lawrence	PROPN
taxlaw-2840	160	31	zelenak	zelenak	PROPN
taxlaw-2840	160	32	,	,	PUNCT
taxlaw-2840	160	33	tax	tax	NOUN
taxlaw-2840	160	34	or	or	CCONJ
taxlaw-2840	160	35	welfare	welfare	NOUN
taxlaw-2840	160	36	?	?	PUNCT
taxlaw-2840	161	1	the	the	DET
taxlaw-2840	161	2	administration	administration	NOUN
taxlaw-2840	161	3	of	of	ADP
taxlaw-2840	161	4	the	the	DET
taxlaw-2840	161	5	earned	earn	VERB
taxlaw-2840	161	6	income	income	NOUN
taxlaw-2840	161	7	tax	tax	NOUN
taxlaw-2840	161	8	credit	credit	NOUN
taxlaw-2840	161	9	,	,	PUNCT
taxlaw-2840	161	10	52	52	NUM
taxlaw-2840	161	11	ucla	ucla	NOUN
taxlaw-2840	161	12	l.	l.	PROPN
taxlaw-2840	161	13	rev	rev	PROPN
taxlaw-2840	161	14	.	.	PROPN
taxlaw-2840	161	15	1867	1867	NUM
taxlaw-2840	161	16	(	(	PUNCT
taxlaw-2840	161	17	2005	2005	NUM
taxlaw-2840	161	18	)	)	PUNCT
taxlaw-2840	161	19	.	.	PUNCT
taxlaw-2840	162	1	176	176	NUM
taxlaw-2840	162	2	columbia	columbia	PROPN
taxlaw-2840	162	3	journal	journal	PROPN
taxlaw-2840	162	4	of	of	ADP
taxlaw-2840	162	5	tax	tax	NOUN
taxlaw-2840	162	6	law	law	NOUN
taxlaw-2840	162	7	[	[	X
taxlaw-2840	162	8	vol.7:169	vol.7:169	PROPN
taxlaw-2840	162	9	scholars	scholar	NOUN
taxlaw-2840	162	10	have	have	AUX
taxlaw-2840	162	11	documented	document	VERB
taxlaw-2840	162	12	administrative	administrative	ADJ
taxlaw-2840	162	13	challenges	challenge	NOUN
taxlaw-2840	162	14	posed	pose	VERB
taxlaw-2840	162	15	by	by	ADP
taxlaw-2840	162	16	this	this	DET
taxlaw-2840	162	17	arrangement	arrangement	NOUN
taxlaw-2840	162	18	,	,	PUNCT
taxlaw-2840	162	19	given	give	VERB
taxlaw-2840	162	20	the	the	DET
taxlaw-2840	162	21	complexity	complexity	NOUN
taxlaw-2840	162	22	of	of	ADP
taxlaw-2840	162	23	the	the	DET
taxlaw-2840	162	24	statutory	statutory	ADJ
taxlaw-2840	162	25	requirements	requirement	NOUN
taxlaw-2840	162	26	as	as	ADV
taxlaw-2840	162	27	well	well	ADV
taxlaw-2840	162	28	as	as	ADP
taxlaw-2840	162	29	the	the	DET
taxlaw-2840	162	30	irs	irs	PROPN
taxlaw-2840	162	31	’s	’s	PART
taxlaw-2840	162	32	lack	lack	NOUN
taxlaw-2840	162	33	of	of	ADP
taxlaw-2840	162	34	affinity	affinity	NOUN
taxlaw-2840	162	35	for	for	ADP
taxlaw-2840	162	36	or	or	CCONJ
taxlaw-2840	162	37	expertise	expertise	NOUN
taxlaw-2840	162	38	regarding	regard	VERB
taxlaw-2840	162	39	anti	anti	ADJ
taxlaw-2840	162	40	-	-	ADJ
taxlaw-2840	162	41	poverty	poverty	ADJ
taxlaw-2840	162	42	policies	policy	NOUN
taxlaw-2840	162	43	and	and	CCONJ
taxlaw-2840	162	44	objectives.36	objectives.36	NOUN
taxlaw-2840	162	45	it	it	PRON
taxlaw-2840	162	46	is	be	AUX
taxlaw-2840	162	47	no	no	DET
taxlaw-2840	162	48	secret	secret	NOUN
taxlaw-2840	162	49	among	among	ADP
taxlaw-2840	162	50	tax	tax	NOUN
taxlaw-2840	162	51	experts	expert	NOUN
taxlaw-2840	162	52	that	that	PRON
taxlaw-2840	162	53	tax	tax	NOUN
taxlaw-2840	162	54	returns	return	NOUN
taxlaw-2840	162	55	claiming	claim	VERB
taxlaw-2840	162	56	such	such	ADJ
taxlaw-2840	162	57	benefits	benefit	NOUN
taxlaw-2840	162	58	are	be	AUX
taxlaw-2840	162	59	among	among	ADP
taxlaw-2840	162	60	the	the	DET
taxlaw-2840	162	61	most	most	ADV
taxlaw-2840	162	62	likely	likely	ADJ
taxlaw-2840	162	63	to	to	PART
taxlaw-2840	162	64	be	be	AUX
taxlaw-2840	162	65	audited	audit	VERB
taxlaw-2840	162	66	,	,	PUNCT
taxlaw-2840	162	67	largely	largely	ADV
taxlaw-2840	162	68	due	due	ADJ
taxlaw-2840	162	69	to	to	ADP
taxlaw-2840	162	70	irs	irs	PROPN
taxlaw-2840	162	71	studies	study	NOUN
taxlaw-2840	162	72	documenting	document	VERB
taxlaw-2840	162	73	high	high	ADJ
taxlaw-2840	162	74	error	error	NOUN
taxlaw-2840	162	75	rates	rate	NOUN
taxlaw-2840	162	76	(	(	PUNCT
taxlaw-2840	162	77	or	or	CCONJ
taxlaw-2840	162	78	high	high	ADJ
taxlaw-2840	162	79	rates	rate	NOUN
taxlaw-2840	162	80	of	of	ADP
taxlaw-2840	162	81	fraud	fraud	NOUN
taxlaw-2840	162	82	,	,	PUNCT
taxlaw-2840	162	83	depending	depend	VERB
taxlaw-2840	162	84	on	on	ADP
taxlaw-2840	162	85	one	one	NUM
taxlaw-2840	162	86	’s	’s	PART
taxlaw-2840	162	87	perspective	perspective	NOUN
taxlaw-2840	162	88	)	)	PUNCT
taxlaw-2840	162	89	in	in	ADP
taxlaw-2840	162	90	claiming	claim	VERB
taxlaw-2840	162	91	such	such	ADJ
taxlaw-2840	162	92	benefits	benefit	NOUN
taxlaw-2840	162	93	.	.	PUNCT
taxlaw-2840	163	1	37	37	NUM
taxlaw-2840	163	2	in	in	ADP
taxlaw-2840	163	3	past	past	ADJ
taxlaw-2840	163	4	years	year	NOUN
taxlaw-2840	163	5	,	,	PUNCT
taxlaw-2840	163	6	the	the	DET
taxlaw-2840	163	7	irs	irs	PROPN
taxlaw-2840	163	8	has	have	AUX
taxlaw-2840	163	9	been	be	AUX
taxlaw-2840	163	10	criticized	criticize	VERB
taxlaw-2840	163	11	extensively	extensively	ADV
taxlaw-2840	163	12	for	for	ADP
taxlaw-2840	163	13	allegedly	allegedly	ADV
taxlaw-2840	163	14	over	over	ADP
taxlaw-2840	163	15	-	-	PUNCT
taxlaw-2840	163	16	auditing	auditing	NOUN
taxlaw-2840	163	17	the	the	DET
taxlaw-2840	163	18	tax	tax	NOUN
taxlaw-2840	163	19	returns	return	NOUN
taxlaw-2840	163	20	of	of	ADP
taxlaw-2840	163	21	benefits	benefit	NOUN
taxlaw-2840	163	22	claimants.38	claimants.38	VERB
taxlaw-2840	163	23	the	the	DET
taxlaw-2840	163	24	newest	new	ADJ
taxlaw-2840	163	25	big	big	ADJ
taxlaw-2840	163	26	refundable	refundable	ADJ
taxlaw-2840	163	27	tax	tax	NOUN
taxlaw-2840	163	28	credit	credit	NOUN
taxlaw-2840	163	29	is	be	AUX
taxlaw-2840	163	30	the	the	DET
taxlaw-2840	163	31	subsidy	subsidy	NOUN
taxlaw-2840	163	32	for	for	ADP
taxlaw-2840	163	33	health	health	NOUN
taxlaw-2840	163	34	insurance	insurance	NOUN
taxlaw-2840	163	35	premiums	premium	NOUN
taxlaw-2840	163	36	adopted	adopt	VERB
taxlaw-2840	163	37	as	as	ADP
taxlaw-2840	163	38	part	part	NOUN
taxlaw-2840	163	39	of	of	ADP
taxlaw-2840	163	40	the	the	DET
taxlaw-2840	163	41	patient	patient	NOUN
taxlaw-2840	163	42	protection	protection	NOUN
taxlaw-2840	163	43	and	and	CCONJ
taxlaw-2840	163	44	affordable	affordable	ADJ
taxlaw-2840	163	45	care	care	NOUN
taxlaw-2840	163	46	act	act	NOUN
taxlaw-2840	163	47	(	(	PUNCT
taxlaw-2840	163	48	aca).39	aca).39	NOUN
taxlaw-2840	163	49	enacted	enact	VERB
taxlaw-2840	163	50	in	in	ADP
taxlaw-2840	163	51	2010	2010	NUM
taxlaw-2840	163	52	,	,	PUNCT
taxlaw-2840	163	53	40	40	NUM
taxlaw-2840	163	54	the	the	DET
taxlaw-2840	163	55	aca	aca	PROPN
taxlaw-2840	163	56	is	be	AUX
taxlaw-2840	163	57	a	a	DET
taxlaw-2840	163	58	complicated	complicated	ADJ
taxlaw-2840	163	59	and	and	CCONJ
taxlaw-2840	163	60	lengthy	lengthy	ADJ
taxlaw-2840	163	61	piece	piece	NOUN
taxlaw-2840	163	62	of	of	ADP
taxlaw-2840	163	63	legislation	legislation	NOUN
taxlaw-2840	163	64	that	that	PRON
taxlaw-2840	163	65	endeavors	endeavor	VERB
taxlaw-2840	163	66	to	to	PART
taxlaw-2840	163	67	expand	expand	VERB
taxlaw-2840	163	68	health	health	NOUN
taxlaw-2840	163	69	insurance	insurance	NOUN
taxlaw-2840	163	70	coverage	coverage	NOUN
taxlaw-2840	163	71	and	and	CCONJ
taxlaw-2840	163	72	control	control	NOUN
taxlaw-2840	163	73	health	health	NOUN
taxlaw-2840	163	74	care	care	NOUN
taxlaw-2840	163	75	costs	cost	NOUN
taxlaw-2840	163	76	through	through	ADP
taxlaw-2840	163	77	various	various	ADJ
taxlaw-2840	163	78	mandates	mandate	NOUN
taxlaw-2840	163	79	,	,	PUNCT
taxlaw-2840	163	80	regulations	regulation	NOUN
taxlaw-2840	163	81	,	,	PUNCT
taxlaw-2840	163	82	and	and	CCONJ
taxlaw-2840	163	83	subsidies	subsidy	NOUN
taxlaw-2840	163	84	administered	administer	VERB
taxlaw-2840	163	85	by	by	ADP
taxlaw-2840	163	86	a	a	DET
taxlaw-2840	163	87	combination	combination	NOUN
taxlaw-2840	163	88	of	of	ADP
taxlaw-2840	163	89	federal	federal	ADJ
taxlaw-2840	163	90	and	and	CCONJ
taxlaw-2840	163	91	state	state	NOUN
taxlaw-2840	163	92	agencies.41	agencies.41	PROPN
taxlaw-2840	163	93	the	the	DET
taxlaw-2840	163	94	aca	aca	PROPN
taxlaw-2840	163	95	contains	contain	VERB
taxlaw-2840	163	96	several	several	ADJ
taxlaw-2840	163	97	excise	excise	NOUN
taxlaw-2840	163	98	taxes	taxis	NOUN
taxlaw-2840	163	99	that	that	PRON
taxlaw-2840	163	100	the	the	DET
taxlaw-2840	163	101	irs	irs	PROPN
taxlaw-2840	163	102	must	must	AUX
taxlaw-2840	163	103	collect.42	collect.42	VERB
taxlaw-2840	163	104	individual	individual	ADJ
taxlaw-2840	163	105	income	income	NOUN
taxlaw-2840	163	106	tax	tax	NOUN
taxlaw-2840	163	107	returns	return	NOUN
taxlaw-2840	163	108	serve	serve	VERB
taxlaw-2840	163	109	as	as	ADP
taxlaw-2840	163	110	the	the	DET
taxlaw-2840	163	111	mechanism	mechanism	NOUN
taxlaw-2840	163	112	by	by	ADP
taxlaw-2840	163	113	which	which	PRON
taxlaw-2840	163	114	taxpayers	taxpayer	NOUN
taxlaw-2840	163	115	also	also	ADV
taxlaw-2840	163	116	report	report	VERB
taxlaw-2840	163	117	their	their	PRON
taxlaw-2840	163	118	compliance	compliance	NOUN
taxlaw-2840	163	119	with	with	ADP
taxlaw-2840	163	120	the	the	DET
taxlaw-2840	163	121	aca	aca	PROPN
taxlaw-2840	163	122	’s	’s	PART
taxlaw-2840	163	123	requirement	requirement	NOUN
taxlaw-2840	163	124	that	that	SCONJ
taxlaw-2840	163	125	they	they	PRON
taxlaw-2840	163	126	purchase	purchase	VERB
taxlaw-2840	163	127	health	health	NOUN
taxlaw-2840	163	128	insurance	insurance	NOUN
taxlaw-2840	163	129	,	,	PUNCT
taxlaw-2840	163	130	and	and	CCONJ
taxlaw-2840	163	131	the	the	DET
taxlaw-2840	163	132	irs	irs	PROPN
taxlaw-2840	163	133	correspondingly	correspondingly	ADV
taxlaw-2840	163	134	relies	rely	VERB
taxlaw-2840	163	135	upon	upon	SCONJ
taxlaw-2840	163	136	those	those	DET
taxlaw-2840	163	137	returns	return	NOUN
taxlaw-2840	163	138	to	to	PART
taxlaw-2840	163	139	determine	determine	VERB
taxlaw-2840	163	140	and	and	CCONJ
taxlaw-2840	163	141	assess	assess	VERB
taxlaw-2840	163	142	“	"	PUNCT
taxlaw-2840	163	143	shared	share	VERB
taxlaw-2840	163	144	responsibility	responsibility	NOUN
taxlaw-2840	163	145	payments	payment	NOUN
taxlaw-2840	163	146	”	"	PUNCT
taxlaw-2840	163	147	(	(	PUNCT
taxlaw-2840	163	148	i.e.	i.e.	X
taxlaw-2840	163	149	,	,	PUNCT
taxlaw-2840	163	150	the	the	DET
taxlaw-2840	163	151	penalties	penalty	NOUN
taxlaw-2840	163	152	for	for	ADP
taxlaw-2840	163	153	failing	fail	VERB
taxlaw-2840	163	154	to	to	PART
taxlaw-2840	163	155	acquire	acquire	VERB
taxlaw-2840	163	156	health	health	NOUN
taxlaw-2840	163	157	insurance).43	insurance).43	PROPN
taxlaw-2840	163	158	but	but	CCONJ
taxlaw-2840	163	159	the	the	DET
taxlaw-2840	163	160	legislation	legislation	NOUN
taxlaw-2840	163	161	’s	’s	PART
taxlaw-2840	163	162	core	core	NOUN
taxlaw-2840	163	163	aims	aim	NOUN
taxlaw-2840	163	164	are	be	AUX
taxlaw-2840	163	165	health	health	NOUN
taxlaw-2840	163	166	care	care	NOUN
taxlaw-2840	163	167	access	access	NOUN
taxlaw-2840	163	168	and	and	CCONJ
taxlaw-2840	163	169	cost	cost	NOUN
taxlaw-2840	163	170	control	control	NOUN
taxlaw-2840	163	171	,	,	PUNCT
taxlaw-2840	163	172	and	and	CCONJ
taxlaw-2840	163	173	the	the	DET
taxlaw-2840	163	174	irs	irs	PROPN
taxlaw-2840	163	175	’s	’s	PART
taxlaw-2840	163	176	role	role	NOUN
taxlaw-2840	163	177	in	in	ADP
taxlaw-2840	163	178	aca	aca	PROPN
taxlaw-2840	163	179	implementation	implementation	NOUN
taxlaw-2840	163	180	extends	extend	VERB
taxlaw-2840	163	181	far	far	ADV
taxlaw-2840	163	182	beyond	beyond	ADP
taxlaw-2840	163	183	revenue	revenue	NOUN
taxlaw-2840	163	184	collection	collection	NOUN
taxlaw-2840	163	185	.	.	PUNCT
taxlaw-2840	164	1	working	work	VERB
taxlaw-2840	164	2	with	with	ADP
taxlaw-2840	164	3	the	the	DET
taxlaw-2840	164	4	department	department	PROPN
taxlaw-2840	164	5	of	of	ADP
taxlaw-2840	164	6	health	health	PROPN
taxlaw-2840	164	7	and	and	CCONJ
taxlaw-2840	164	8	human	human	PROPN
taxlaw-2840	164	9	services	service	NOUN
taxlaw-2840	164	10	(	(	PUNCT
taxlaw-2840	164	11	hhs	hhs	PROPN
taxlaw-2840	164	12	)	)	PUNCT
taxlaw-2840	164	13	and	and	CCONJ
taxlaw-2840	164	14	the	the	DET
taxlaw-2840	164	15	department	department	NOUN
taxlaw-2840	164	16	of	of	ADP
taxlaw-2840	164	17	labor	labor	NOUN
taxlaw-2840	164	18	(	(	PUNCT
taxlaw-2840	164	19	labor	labor	NOUN
taxlaw-2840	164	20	)	)	PUNCT
taxlaw-2840	164	21	,	,	PUNCT
taxlaw-2840	164	22	irs	irs	PROPN
taxlaw-2840	164	23	personnel	personnel	NOUN
taxlaw-2840	164	24	have	have	AUX
taxlaw-2840	164	25	drafted	draft	VERB
taxlaw-2840	164	26	regulations	regulation	NOUN
taxlaw-2840	164	27	that	that	PRON
taxlaw-2840	164	28	,	,	PUNCT
taxlaw-2840	164	29	among	among	ADP
taxlaw-2840	164	30	other	other	ADJ
taxlaw-2840	164	31	things	thing	NOUN
taxlaw-2840	164	32	,	,	PUNCT
taxlaw-2840	164	33	accommodate	accommodate	ADJ
taxlaw-2840	164	34	religious	religious	ADJ
taxlaw-2840	164	35	organizations	organization	NOUN
taxlaw-2840	164	36	that	that	PRON
taxlaw-2840	164	37	object	object	VERB
taxlaw-2840	164	38	to	to	ADP
taxlaw-2840	164	39	mandatory	mandatory	ADJ
taxlaw-2840	164	40	contraceptive	contraceptive	ADJ
taxlaw-2840	164	41	coverage;44	coverage;44	NOUN
taxlaw-2840	164	42	elaborate	elaborate	ADJ
taxlaw-2840	164	43	the	the	DET
taxlaw-2840	164	44	extent	extent	NOUN
taxlaw-2840	164	45	to	to	PART
taxlaw-2840	164	46	which	which	PRON
taxlaw-2840	164	47	group	group	NOUN
taxlaw-2840	164	48	health	health	NOUN
taxlaw-2840	164	49	plans	plan	NOUN
taxlaw-2840	164	50	are	be	AUX
taxlaw-2840	164	51	precluded	preclude	VERB
taxlaw-2840	164	52	from	from	ADP
taxlaw-2840	164	53	denying	deny	VERB
taxlaw-2840	164	54	coverage	coverage	NOUN
taxlaw-2840	164	55	to	to	ADP
taxlaw-2840	164	56	individuals	individual	NOUN
taxlaw-2840	164	57	with	with	ADP
taxlaw-2840	164	58	preexisting	preexist	VERB
taxlaw-2840	164	59	health	health	NOUN
taxlaw-2840	164	60	conditions;45	conditions;45	NOUN
taxlaw-2840	164	61	and	and	CCONJ
taxlaw-2840	164	62	identify	identify	VERB
taxlaw-2840	164	63	ways	way	NOUN
taxlaw-2840	164	64	in	in	ADP
taxlaw-2840	164	65	which	which	PRON
taxlaw-2840	164	66	health	health	NOUN
taxlaw-2840	164	67	insurance	insurance	NOUN
taxlaw-2840	164	68	providers	provider	NOUN
taxlaw-2840	164	69	36	36	NUM
taxlaw-2840	164	70	see	see	VERB
taxlaw-2840	164	71	drumbl	drumbl	NOUN
taxlaw-2840	164	72	,	,	PUNCT
taxlaw-2840	164	73	supra	supra	PROPN
taxlaw-2840	164	74	note	note	VERB
taxlaw-2840	164	75	33	33	NUM
taxlaw-2840	164	76	,	,	PUNCT
taxlaw-2840	164	77	at	at	ADP
taxlaw-2840	164	78	132	132	NUM
taxlaw-2840	164	79	-	-	SYM
taxlaw-2840	164	80	39	39	NUM
taxlaw-2840	164	81	(	(	PUNCT
taxlaw-2840	164	82	2013	2013	NUM
taxlaw-2840	164	83	)	)	PUNCT
taxlaw-2840	164	84	(	(	PUNCT
taxlaw-2840	164	85	describing	describe	VERB
taxlaw-2840	164	86	at	at	ADP
taxlaw-2840	164	87	length	length	NOUN
taxlaw-2840	164	88	the	the	DET
taxlaw-2840	164	89	mismatch	mismatch	NOUN
taxlaw-2840	164	90	between	between	ADP
taxlaw-2840	164	91	the	the	DET
taxlaw-2840	164	92	irs	irs	PROPN
taxlaw-2840	164	93	’s	’s	PART
taxlaw-2840	164	94	usual	usual	ADJ
taxlaw-2840	164	95	approach	approach	NOUN
taxlaw-2840	164	96	to	to	ADP
taxlaw-2840	164	97	tax	tax	NOUN
taxlaw-2840	164	98	enforcement	enforcement	NOUN
taxlaw-2840	164	99	and	and	CCONJ
taxlaw-2840	164	100	the	the	DET
taxlaw-2840	164	101	needs	need	NOUN
taxlaw-2840	164	102	and	and	CCONJ
taxlaw-2840	164	103	challenges	challenge	NOUN
taxlaw-2840	164	104	of	of	ADP
taxlaw-2840	164	105	credit	credit	NOUN
taxlaw-2840	164	106	recipients	recipient	NOUN
taxlaw-2840	164	107	)	)	PUNCT
taxlaw-2840	164	108	.	.	PUNCT
taxlaw-2840	165	1	37	37	NUM
taxlaw-2840	165	2	see	see	VERB
taxlaw-2840	165	3	,	,	PUNCT
taxlaw-2840	165	4	e.g.	e.g.	ADV
taxlaw-2840	165	5	,	,	PUNCT
taxlaw-2840	165	6	stephen	stephen	PROPN
taxlaw-2840	165	7	d.	d.	PROPN
taxlaw-2840	165	8	holt	holt	PROPN
taxlaw-2840	165	9	,	,	PUNCT
taxlaw-2840	165	10	keeping	keep	VERB
taxlaw-2840	165	11	it	it	PRON
taxlaw-2840	165	12	in	in	ADP
taxlaw-2840	165	13	context	context	NOUN
taxlaw-2840	165	14	:	:	PUNCT
taxlaw-2840	165	15	earned	earn	VERB
taxlaw-2840	165	16	income	income	NOUN
taxlaw-2840	165	17	tax	tax	NOUN
taxlaw-2840	165	18	credit	credit	NOUN
taxlaw-2840	165	19	compliance	compliance	NOUN
taxlaw-2840	165	20	and	and	CCONJ
taxlaw-2840	165	21	treatment	treatment	NOUN
taxlaw-2840	165	22	of	of	ADP
taxlaw-2840	165	23	the	the	DET
taxlaw-2840	165	24	working	work	VERB
taxlaw-2840	165	25	poor	poor	ADJ
taxlaw-2840	165	26	,	,	PUNCT
taxlaw-2840	165	27	6	6	NUM
taxlaw-2840	165	28	conn	conn	NOUN
taxlaw-2840	165	29	.	.	PUNCT
taxlaw-2840	166	1	pub	pub	NOUN
taxlaw-2840	166	2	.	.	PUNCT
taxlaw-2840	167	1	int	int	NOUN
taxlaw-2840	167	2	.	.	PUNCT
taxlaw-2840	168	1	l.j	l.j	AUX
taxlaw-2840	168	2	.	.	PROPN
taxlaw-2840	168	3	183	183	NUM
taxlaw-2840	168	4	,	,	PUNCT
taxlaw-2840	168	5	185–96	185–96	PROPN
taxlaw-2840	168	6	(	(	PUNCT
taxlaw-2840	168	7	2007	2007	NUM
taxlaw-2840	168	8	)	)	PUNCT
taxlaw-2840	168	9	(	(	PUNCT
taxlaw-2840	168	10	documenting	document	VERB
taxlaw-2840	168	11	eitc	eitc	NOUN
taxlaw-2840	168	12	error	error	NOUN
taxlaw-2840	168	13	and	and	CCONJ
taxlaw-2840	168	14	audit	audit	NOUN
taxlaw-2840	168	15	rates	rate	NOUN
taxlaw-2840	168	16	,	,	PUNCT
taxlaw-2840	168	17	and	and	CCONJ
taxlaw-2840	168	18	irs	irs	PROPN
taxlaw-2840	168	19	and	and	CCONJ
taxlaw-2840	168	20	public	public	ADJ
taxlaw-2840	168	21	perceptions	perception	NOUN
taxlaw-2840	168	22	regarding	regard	VERB
taxlaw-2840	168	23	error	error	NOUN
taxlaw-2840	168	24	versus	versus	ADP
taxlaw-2840	168	25	fraud	fraud	NOUN
taxlaw-2840	168	26	in	in	ADP
taxlaw-2840	168	27	that	that	DET
taxlaw-2840	168	28	area	area	NOUN
taxlaw-2840	168	29	)	)	PUNCT
taxlaw-2840	168	30	.	.	PUNCT
taxlaw-2840	169	1	38	38	NUM
taxlaw-2840	169	2	see	see	VERB
taxlaw-2840	169	3	,	,	PUNCT
taxlaw-2840	169	4	e.g.	e.g.	ADV
taxlaw-2840	169	5	,	,	PUNCT
taxlaw-2840	169	6	u.s	u.s	PROPN
taxlaw-2840	169	7	.	.	PROPN
taxlaw-2840	169	8	gov’t	gov’t	NOUN
taxlaw-2840	169	9	accountability	accountability	NOUN
taxlaw-2840	169	10	off	off	ADP
taxlaw-2840	169	11	.	.	PUNCT
taxlaw-2840	169	12	,	,	PUNCT
taxlaw-2840	169	13	gao-12	gao-12	NOUN
taxlaw-2840	169	14	-	-	SYM
taxlaw-2840	169	15	98	98	NUM
taxlaw-2840	169	16	,	,	PUNCT
taxlaw-2840	169	17	adoption	adoption	NOUN
taxlaw-2840	169	18	tax	tax	NOUN
taxlaw-2840	169	19	credit	credit	NOUN
taxlaw-2840	169	20	:	:	PUNCT
taxlaw-2840	169	21	irs	irs	PROPN
taxlaw-2840	169	22	can	can	AUX
taxlaw-2840	169	23	reduce	reduce	VERB
taxlaw-2840	169	24	audits	audits	NOUN
taxlaw-2840	169	25	and	and	CCONJ
taxlaw-2840	169	26	refund	refund	NOUN
taxlaw-2840	169	27	delays	delay	NOUN
taxlaw-2840	169	28	10	10	NUM
taxlaw-2840	169	29	(	(	PUNCT
taxlaw-2840	169	30	2011	2011	NUM
taxlaw-2840	169	31	)	)	PUNCT
taxlaw-2840	169	32	,	,	PUNCT
taxlaw-2840	169	33	http://www.gao.gov/assets/590/586423.html	http://www.gao.gov/assets/590/586423.html	PROPN
taxlaw-2840	170	1	[	[	X
taxlaw-2840	170	2	https://perma	https://perma	X
taxlaw-2840	170	3	.cc	.cc	PUNCT
taxlaw-2840	170	4	/	/	SYM
taxlaw-2840	170	5	j6hy-2tre](noting	j6hy-2tre](note	VERB
taxlaw-2840	170	6	that	that	PRON
taxlaw-2840	170	7	the	the	DET
taxlaw-2840	170	8	irs	irs	PROPN
taxlaw-2840	170	9	had	have	AUX
taxlaw-2840	170	10	audited	audit	VERB
taxlaw-2840	170	11	68	68	NUM
taxlaw-2840	170	12	%	%	NOUN
taxlaw-2840	170	13	of	of	ADP
taxlaw-2840	170	14	returns	return	NOUN
taxlaw-2840	170	15	claiming	claim	VERB
taxlaw-2840	170	16	the	the	DET
taxlaw-2840	170	17	adoption	adoption	NOUN
taxlaw-2840	170	18	tax	tax	NOUN
taxlaw-2840	170	19	credit	credit	NOUN
taxlaw-2840	170	20	but	but	CCONJ
taxlaw-2840	170	21	found	find	VERB
taxlaw-2840	170	22	no	no	DET
taxlaw-2840	170	23	fraud	fraud	NOUN
taxlaw-2840	170	24	and	and	CCONJ
taxlaw-2840	170	25	only	only	ADV
taxlaw-2840	170	26	disallowed	disallow	VERB
taxlaw-2840	170	27	all	all	PRON
taxlaw-2840	170	28	or	or	CCONJ
taxlaw-2840	170	29	part	part	NOUN
taxlaw-2840	170	30	of	of	ADP
taxlaw-2840	170	31	the	the	DET
taxlaw-2840	170	32	credit	credit	NOUN
taxlaw-2840	170	33	for	for	ADP
taxlaw-2840	170	34	17	17	NUM
taxlaw-2840	170	35	%	%	NOUN
taxlaw-2840	170	36	of	of	ADP
taxlaw-2840	170	37	the	the	DET
taxlaw-2840	170	38	returns	return	NOUN
taxlaw-2840	170	39	audited	audit	VERB
taxlaw-2840	170	40	)	)	PUNCT
taxlaw-2840	170	41	;	;	PUNCT
taxlaw-2840	171	1	david	david	PROPN
taxlaw-2840	171	2	cay	cay	PROPN
taxlaw-2840	171	3	johnston	johnston	PROPN
taxlaw-2840	171	4	,	,	PUNCT
taxlaw-2840	171	5	i.r.s	i.r.s	PROPN
taxlaw-2840	171	6	.	.	PUNCT
taxlaw-2840	171	7	audits	audit	NOUN
taxlaw-2840	171	8	of	of	ADP
taxlaw-2840	171	9	working	work	VERB
taxlaw-2840	171	10	poor	poor	ADJ
taxlaw-2840	171	11	increase	increase	NOUN
taxlaw-2840	171	12	,	,	PUNCT
taxlaw-2840	171	13	n.y	n.y	PROPN
taxlaw-2840	171	14	.	.	PROPN
taxlaw-2840	171	15	times	times	PROPN
taxlaw-2840	171	16	(	(	PUNCT
taxlaw-2840	171	17	feb	feb	PROPN
taxlaw-2840	171	18	.	.	PROPN
taxlaw-2840	171	19	28	28	NUM
taxlaw-2840	171	20	,	,	PUNCT
taxlaw-2840	171	21	2002	2002	NUM
taxlaw-2840	171	22	)	)	PUNCT
taxlaw-2840	172	1	http://www.nytimes.com/2002/03/01	http://www.nytimes.com/2002/03/01	NOUN
taxlaw-2840	172	2	/business	/business	PUNCT
taxlaw-2840	172	3	/	/	SYM
taxlaw-2840	172	4	irs	irs	PROPN
taxlaw-2840	172	5	-	-	PUNCT
taxlaw-2840	172	6	audits	audits	NOUN
taxlaw-2840	172	7	-	-	PUNCT
taxlaw-2840	172	8	of	of	ADP
taxlaw-2840	172	9	-	-	PUNCT
taxlaw-2840	172	10	working	work	VERB
taxlaw-2840	172	11	-	-	PUNCT
taxlaw-2840	172	12	poor	poor	ADJ
taxlaw-2840	172	13	-	-	PUNCT
taxlaw-2840	172	14	increase.html	increase.html	NOUN
taxlaw-2840	172	15	[	[	X
taxlaw-2840	172	16	https://perma.cc/k6pl-x3cy	https://perma.cc/k6pl-x3cy	X
taxlaw-2840	172	17	]	]	X
taxlaw-2840	172	18	(	(	PUNCT
taxlaw-2840	172	19	criticizing	criticize	VERB
taxlaw-2840	172	20	irs	irs	PROPN
taxlaw-2840	172	21	for	for	ADP
taxlaw-2840	172	22	increasing	increase	VERB
taxlaw-2840	172	23	audits	audits	NOUN
taxlaw-2840	172	24	of	of	ADP
taxlaw-2840	172	25	taxpayers	taxpayer	NOUN
taxlaw-2840	172	26	claiming	claim	VERB
taxlaw-2840	172	27	the	the	DET
taxlaw-2840	172	28	eitc	eitc	NOUN
taxlaw-2840	172	29	)	)	PUNCT
taxlaw-2840	172	30	.	.	PUNCT
taxlaw-2840	173	1	39	39	NUM
taxlaw-2840	173	2	i.r.c	i.r.c	NOUN
taxlaw-2840	173	3	.	.	PUNCT
taxlaw-2840	174	1	§	§	PROPN
taxlaw-2840	174	2	36b	36b	PROPN
taxlaw-2840	174	3	(	(	PUNCT
taxlaw-2840	174	4	2012	2012	NUM
taxlaw-2840	174	5	)	)	PUNCT
taxlaw-2840	174	6	;	;	PUNCT
taxlaw-2840	174	7	king	king	NOUN
taxlaw-2840	174	8	v.	v.	PROPN
taxlaw-2840	174	9	burwell	burwell	PROPN
taxlaw-2840	174	10	,	,	PUNCT
taxlaw-2840	174	11	135	135	NUM
taxlaw-2840	174	12	s.	s.	PROPN
taxlaw-2840	174	13	ct	ct	PROPN
taxlaw-2840	174	14	.	.	PROPN
taxlaw-2840	174	15	2480	2480	NUM
taxlaw-2840	174	16	(	(	PUNCT
taxlaw-2840	174	17	2015	2015	NUM
taxlaw-2840	174	18	)	)	PUNCT
taxlaw-2840	174	19	.	.	PUNCT
taxlaw-2840	175	1	40	40	NUM
taxlaw-2840	175	2	patient	patient	ADJ
taxlaw-2840	175	3	protection	protection	NOUN
taxlaw-2840	175	4	and	and	CCONJ
taxlaw-2840	175	5	affordable	affordable	ADJ
taxlaw-2840	175	6	care	care	PROPN
taxlaw-2840	175	7	act	act	PROPN
taxlaw-2840	175	8	,	,	PUNCT
taxlaw-2840	175	9	pub	pub	NOUN
taxlaw-2840	175	10	.	.	PUNCT
taxlaw-2840	176	1	l.	l.	PROPN
taxlaw-2840	176	2	no	no	INTJ
taxlaw-2840	176	3	.	.	NOUN
taxlaw-2840	177	1	111	111	NUM
taxlaw-2840	177	2	-	-	SYM
taxlaw-2840	177	3	148	148	NUM
taxlaw-2840	177	4	,	,	PUNCT
taxlaw-2840	177	5	124	124	NUM
taxlaw-2840	177	6	stat	stat	NOUN
taxlaw-2840	177	7	.	.	PUNCT
taxlaw-2840	178	1	119	119	NUM
taxlaw-2840	178	2	(	(	PUNCT
taxlaw-2840	178	3	2010	2010	NUM
taxlaw-2840	178	4	)	)	PUNCT
taxlaw-2840	178	5	(	(	PUNCT
taxlaw-2840	178	6	codified	codify	VERB
taxlaw-2840	178	7	as	as	SCONJ
taxlaw-2840	178	8	amended	amend	VERB
taxlaw-2840	178	9	in	in	ADP
taxlaw-2840	178	10	scattered	scatter	VERB
taxlaw-2840	178	11	sections	section	NOUN
taxlaw-2840	178	12	of	of	ADP
taxlaw-2840	178	13	21	21	NUM
taxlaw-2840	178	14	,	,	PUNCT
taxlaw-2840	178	15	25	25	NUM
taxlaw-2840	178	16	,	,	PUNCT
taxlaw-2840	178	17	26	26	NUM
taxlaw-2840	178	18	,	,	PUNCT
taxlaw-2840	178	19	29	29	NUM
taxlaw-2840	178	20	and	and	CCONJ
taxlaw-2840	178	21	42	42	NUM
taxlaw-2840	178	22	u.s.c	u.s.c	ADJ
taxlaw-2840	178	23	.	.	PUNCT
taxlaw-2840	178	24	)	)	PUNCT
taxlaw-2840	178	25	.	.	PUNCT
taxlaw-2840	179	1	41	41	NUM
taxlaw-2840	179	2	see	see	VERB
taxlaw-2840	179	3	nat’l	nat’l	PROPN
taxlaw-2840	179	4	fed’n	fed’n	NUM
taxlaw-2840	179	5	of	of	ADP
taxlaw-2840	179	6	indep	indep	NOUN
taxlaw-2840	179	7	.	.	PUNCT
taxlaw-2840	180	1	bus	bus	NOUN
taxlaw-2840	180	2	.	.	PUNCT
taxlaw-2840	181	1	v.	v.	ADP
taxlaw-2840	181	2	sebelius	sebelius	PROPN
taxlaw-2840	181	3	,	,	PUNCT
taxlaw-2840	181	4	132	132	NUM
taxlaw-2840	181	5	s.	s.	PROPN
taxlaw-2840	181	6	ct	ct	PROPN
taxlaw-2840	181	7	.	.	PROPN
taxlaw-2840	181	8	2566	2566	NUM
taxlaw-2840	181	9	,	,	PUNCT
taxlaw-2840	181	10	2580	2580	NUM
taxlaw-2840	181	11	(	(	PUNCT
taxlaw-2840	181	12	2012	2012	NUM
taxlaw-2840	181	13	)	)	PUNCT
taxlaw-2840	181	14	(	(	PUNCT
taxlaw-2840	181	15	noting	note	VERB
taxlaw-2840	181	16	the	the	DET
taxlaw-2840	181	17	aca	aca	PROPN
taxlaw-2840	181	18	’s	’s	PART
taxlaw-2840	181	19	goals	goal	NOUN
taxlaw-2840	181	20	and	and	CCONJ
taxlaw-2840	181	21	size	size	NOUN
taxlaw-2840	181	22	)	)	PUNCT
taxlaw-2840	181	23	.	.	PUNCT
taxlaw-2840	182	1	42	42	NUM
taxlaw-2840	182	2	examples	example	NOUN
taxlaw-2840	182	3	include	include	VERB
taxlaw-2840	182	4	excise	excise	NOUN
taxlaw-2840	182	5	taxes	taxis	NOUN
taxlaw-2840	182	6	on	on	ADP
taxlaw-2840	182	7	indoor	indoor	ADJ
taxlaw-2840	182	8	tanning	tanning	NOUN
taxlaw-2840	182	9	services	service	NOUN
taxlaw-2840	182	10	(	(	PUNCT
taxlaw-2840	182	11	i.r.c	i.r.c	NOUN
taxlaw-2840	182	12	.	.	PUNCT
taxlaw-2840	183	1	§	§	PROPN
taxlaw-2840	183	2	5000b	5000b	NUM
taxlaw-2840	183	3	)	)	PUNCT
taxlaw-2840	183	4	and	and	CCONJ
taxlaw-2840	183	5	medical	medical	ADJ
taxlaw-2840	183	6	devices	device	NOUN
taxlaw-2840	183	7	(	(	PUNCT
taxlaw-2840	183	8	i.r.c	i.r.c	NOUN
taxlaw-2840	183	9	.	.	PUNCT
taxlaw-2840	184	1	§	§	PROPN
taxlaw-2840	184	2	4191	4191	NUM
taxlaw-2840	184	3	)	)	PUNCT
taxlaw-2840	184	4	.	.	PUNCT
taxlaw-2840	185	1	see	see	VERB
taxlaw-2840	185	2	also	also	ADV
taxlaw-2840	185	3	affordable	affordable	ADJ
taxlaw-2840	185	4	care	care	NOUN
taxlaw-2840	185	5	act	act	PROPN
taxlaw-2840	185	6	tax	tax	NOUN
taxlaw-2840	185	7	provisions	provision	NOUN
taxlaw-2840	185	8	,	,	PUNCT
taxlaw-2840	185	9	internal	internal	ADJ
taxlaw-2840	185	10	revenue	revenue	NOUN
taxlaw-2840	185	11	serv	serv	X
taxlaw-2840	185	12	.	.	PUNCT
taxlaw-2840	185	13	,	,	PUNCT
taxlaw-2840	185	14	http://www.irs.gov	http://www.irs.gov	NOUN
taxlaw-2840	185	15	/affordable	/affordable	ADJ
taxlaw-2840	185	16	-	-	PUNCT
taxlaw-2840	185	17	care	care	NOUN
taxlaw-2840	185	18	-	-	PUNCT
taxlaw-2840	185	19	act	act	NOUN
taxlaw-2840	185	20	/	/	SYM
taxlaw-2840	185	21	affordable	affordable	ADJ
taxlaw-2840	185	22	-	-	PUNCT
taxlaw-2840	185	23	care	care	NOUN
taxlaw-2840	185	24	-	-	PUNCT
taxlaw-2840	185	25	act	act	NOUN
taxlaw-2840	185	26	-	-	PUNCT
taxlaw-2840	185	27	tax	tax	NOUN
taxlaw-2840	185	28	-	-	PUNCT
taxlaw-2840	185	29	provisions	provision	NOUN
taxlaw-2840	185	30	[	[	X
taxlaw-2840	185	31	http://perma.cc/3ewp-uf8	http://perma.cc/3ewp-uf8	PROPN
taxlaw-2840	185	32	m	m	X
taxlaw-2840	185	33	]	]	X
taxlaw-2840	185	34	(	(	PUNCT
taxlaw-2840	185	35	listing	list	VERB
taxlaw-2840	185	36	and	and	CCONJ
taxlaw-2840	185	37	describing	describe	VERB
taxlaw-2840	185	38	aca	aca	PROPN
taxlaw-2840	185	39	tax	tax	NOUN
taxlaw-2840	185	40	provisions	provision	NOUN
taxlaw-2840	185	41	,	,	PUNCT
taxlaw-2840	185	42	including	include	VERB
taxlaw-2840	185	43	but	but	CCONJ
taxlaw-2840	185	44	not	not	PART
taxlaw-2840	185	45	limited	limit	VERB
taxlaw-2840	185	46	to	to	ADP
taxlaw-2840	185	47	several	several	ADJ
taxlaw-2840	185	48	excise	excise	NOUN
taxlaw-2840	185	49	taxes	taxis	NOUN
taxlaw-2840	185	50	)	)	PUNCT
taxlaw-2840	185	51	.	.	PUNCT
taxlaw-2840	186	1	43	43	NUM
taxlaw-2840	186	2	i.r.c	i.r.c	NOUN
taxlaw-2840	186	3	.	.	PUNCT
taxlaw-2840	187	1	§	§	PROPN
taxlaw-2840	187	2	5000a	5000a	PROPN
taxlaw-2840	187	3	(	(	PUNCT
taxlaw-2840	187	4	2012	2012	NUM
taxlaw-2840	187	5	)	)	PUNCT
taxlaw-2840	187	6	.	.	PUNCT
taxlaw-2840	188	1	44	44	NUM
taxlaw-2840	188	2	see	see	VERB
taxlaw-2840	188	3	,	,	PUNCT
taxlaw-2840	188	4	e.g.	e.g.	ADV
taxlaw-2840	188	5	,	,	PUNCT
taxlaw-2840	188	6	t.d	t.d	PROPN
taxlaw-2840	188	7	.	.	PROPN
taxlaw-2840	188	8	9578	9578	NUM
taxlaw-2840	188	9	,	,	PUNCT
taxlaw-2840	188	10	group	group	NOUN
taxlaw-2840	188	11	health	health	NOUN
taxlaw-2840	188	12	plans	plan	NOUN
taxlaw-2840	188	13	and	and	CCONJ
taxlaw-2840	188	14	insurance	insurance	NOUN
taxlaw-2840	188	15	issuers	issuer	NOUN
taxlaw-2840	188	16	relating	relate	VERB
taxlaw-2840	188	17	to	to	ADP
taxlaw-2840	188	18	coverage	coverage	NOUN
taxlaw-2840	188	19	of	of	ADP
taxlaw-2840	188	20	preventive	preventive	ADJ
taxlaw-2840	188	21	services	service	NOUN
taxlaw-2840	188	22	under	under	ADP
taxlaw-2840	188	23	the	the	DET
taxlaw-2840	188	24	patient	patient	NOUN
taxlaw-2840	188	25	protection	protection	NOUN
taxlaw-2840	188	26	and	and	CCONJ
taxlaw-2840	188	27	affordable	affordable	ADJ
taxlaw-2840	188	28	care	care	PROPN
taxlaw-2840	188	29	act	act	PROPN
taxlaw-2840	188	30	,	,	PUNCT
taxlaw-2840	188	31	77	77	NUM
taxlaw-2840	188	32	fed	fed	PROPN
taxlaw-2840	188	33	.	.	PUNCT
taxlaw-2840	189	1	reg	reg	PROPN
taxlaw-2840	189	2	.	.	PROPN
taxlaw-2840	189	3	8725	8725	NUM
taxlaw-2840	189	4	(	(	PUNCT
taxlaw-2840	189	5	feb	feb	PROPN
taxlaw-2840	189	6	.	.	PROPN
taxlaw-2840	189	7	15	15	NUM
taxlaw-2840	189	8	,	,	PUNCT
taxlaw-2840	189	9	2012	2012	NUM
taxlaw-2840	189	10	)	)	PUNCT
taxlaw-2840	189	11	.	.	PUNCT
taxlaw-2840	190	1	45	45	NUM
taxlaw-2840	190	2	see	see	VERB
taxlaw-2840	190	3	,	,	PUNCT
taxlaw-2840	190	4	e.g.	e.g.	ADV
taxlaw-2840	190	5	,	,	PUNCT
taxlaw-2840	190	6	t.d	t.d	PROPN
taxlaw-2840	190	7	.	.	NOUN
taxlaw-2840	190	8	9491	9491	NUM
taxlaw-2840	190	9	,	,	PUNCT
taxlaw-2840	190	10	patient	patient	ADJ
taxlaw-2840	190	11	protection	protection	NOUN
taxlaw-2840	190	12	and	and	CCONJ
taxlaw-2840	190	13	affordable	affordable	ADJ
taxlaw-2840	190	14	care	care	NOUN
taxlaw-2840	190	15	act	act	PROPN
taxlaw-2840	190	16	:	:	PUNCT
taxlaw-2840	190	17	preexisting	preexist	VERB
taxlaw-2840	190	18	condition	condition	NOUN
taxlaw-2840	190	19	exclusions	exclusion	NOUN
taxlaw-2840	190	20	,	,	PUNCT
taxlaw-2840	190	21	lifetime	lifetime	NOUN
taxlaw-2840	190	22	and	and	CCONJ
taxlaw-2840	190	23	annual	annual	ADJ
taxlaw-2840	190	24	limits	limit	NOUN
taxlaw-2840	190	25	,	,	PUNCT
taxlaw-2840	190	26	rescissions	rescission	NOUN
taxlaw-2840	190	27	,	,	PUNCT
taxlaw-2840	190	28	and	and	CCONJ
taxlaw-2840	190	29	patient	patient	ADJ
taxlaw-2840	190	30	protections	protection	NOUN
taxlaw-2840	190	31	,	,	PUNCT
taxlaw-2840	190	32	75	75	NUM
taxlaw-2840	190	33	fed	feed	VERB
taxlaw-2840	190	34	.	.	PUNCT
taxlaw-2840	191	1	reg	reg	PROPN
taxlaw-2840	191	2	.	.	PUNCT
taxlaw-2840	192	1	37,188	37,188	NUM
taxlaw-2840	192	2	(	(	PUNCT
taxlaw-2840	192	3	june	june	PROPN
taxlaw-2840	192	4	28	28	NUM
taxlaw-2840	192	5	,	,	PUNCT
taxlaw-2840	192	6	2010	2010	NUM
taxlaw-2840	192	7	)	)	PUNCT
taxlaw-2840	192	8	,	,	PUNCT
taxlaw-2840	192	9	2010	2010	NUM
taxlaw-2840	192	10	-	-	SYM
taxlaw-2840	192	11	32	32	NUM
taxlaw-2840	192	12	i.r.b	i.r.b	NOUN
taxlaw-2840	192	13	.	.	PUNCT
taxlaw-2840	193	1	186	186	NUM
taxlaw-2840	193	2	,	,	PUNCT
taxlaw-2840	193	3	188–89	188–89	NUM
taxlaw-2840	193	4	.	.	NOUN
taxlaw-2840	193	5	2016	2016	NUM
taxlaw-2840	193	6	]	]	PUNCT
taxlaw-2840	194	1	pursuing	pursue	VERB
taxlaw-2840	194	2	a	a	DET
taxlaw-2840	194	3	single	single	ADJ
taxlaw-2840	194	4	mission	mission	NOUN
taxlaw-2840	194	5	(	(	PUNCT
taxlaw-2840	194	6	or	or	CCONJ
taxlaw-2840	194	7	something	something	PRON
taxlaw-2840	194	8	closer	close	ADJ
taxlaw-2840	194	9	to	to	ADP
taxlaw-2840	194	10	it	it	PRON
taxlaw-2840	194	11	)	)	PUNCT
taxlaw-2840	194	12	177	177	NUM
taxlaw-2840	194	13	may	may	AUX
taxlaw-2840	194	14	or	or	CCONJ
taxlaw-2840	194	15	may	may	AUX
taxlaw-2840	194	16	not	not	PART
taxlaw-2840	194	17	offer	offer	VERB
taxlaw-2840	194	18	incentives	incentive	NOUN
taxlaw-2840	194	19	for	for	ADP
taxlaw-2840	194	20	participating	participate	VERB
taxlaw-2840	194	21	in	in	ADP
taxlaw-2840	194	22	wellness	wellness	NOUN
taxlaw-2840	194	23	programs.46	programs.46	PROPN
taxlaw-2840	194	24	most	most	ADV
taxlaw-2840	194	25	recently	recently	ADV
taxlaw-2840	194	26	,	,	PUNCT
taxlaw-2840	194	27	in	in	ADP
taxlaw-2840	194	28	king	king	NOUN
taxlaw-2840	194	29	v.	v.	PROPN
taxlaw-2840	194	30	burwell	burwell	PROPN
taxlaw-2840	194	31	,	,	PUNCT
taxlaw-2840	194	32	the	the	DET
taxlaw-2840	194	33	irs	irs	PROPN
taxlaw-2840	194	34	had	have	VERB
taxlaw-2840	194	35	to	to	PART
taxlaw-2840	194	36	defend	defend	VERB
taxlaw-2840	194	37	its	its	PRON
taxlaw-2840	194	38	determination	determination	NOUN
taxlaw-2840	194	39	that	that	SCONJ
taxlaw-2840	194	40	taxpayers	taxpayer	NOUN
taxlaw-2840	194	41	retained	retain	VERB
taxlaw-2840	194	42	eligibility	eligibility	NOUN
taxlaw-2840	194	43	for	for	ADP
taxlaw-2840	194	44	the	the	DET
taxlaw-2840	194	45	premium	premium	ADJ
taxlaw-2840	194	46	tax	tax	NOUN
taxlaw-2840	194	47	credit	credit	NOUN
taxlaw-2840	194	48	when	when	SCONJ
taxlaw-2840	194	49	they	they	PRON
taxlaw-2840	194	50	purchased	purchase	VERB
taxlaw-2840	194	51	health	health	NOUN
taxlaw-2840	194	52	insurance	insurance	NOUN
taxlaw-2840	194	53	on	on	ADP
taxlaw-2840	194	54	“	"	PUNCT
taxlaw-2840	194	55	exchanges	exchange	NOUN
taxlaw-2840	194	56	”	"	PUNCT
taxlaw-2840	194	57	established	establish	VERB
taxlaw-2840	194	58	by	by	ADP
taxlaw-2840	194	59	the	the	DET
taxlaw-2840	194	60	federal	federal	ADJ
taxlaw-2840	194	61	government	government	NOUN
taxlaw-2840	194	62	rather	rather	ADV
taxlaw-2840	194	63	than	than	ADP
taxlaw-2840	194	64	state	state	NOUN
taxlaw-2840	194	65	governments	government	NOUN
taxlaw-2840	194	66	.	.	PUNCT
taxlaw-2840	195	1	47	47	NUM
taxlaw-2840	196	1	although	although	SCONJ
taxlaw-2840	196	2	the	the	DET
taxlaw-2840	196	3	irs	irs	PROPN
taxlaw-2840	196	4	won	win	VERB
taxlaw-2840	196	5	the	the	DET
taxlaw-2840	196	6	case	case	NOUN
taxlaw-2840	196	7	,	,	PUNCT
taxlaw-2840	196	8	the	the	DET
taxlaw-2840	196	9	supreme	supreme	PROPN
taxlaw-2840	196	10	court	court	PROPN
taxlaw-2840	196	11	noted	note	VERB
taxlaw-2840	196	12	that	that	SCONJ
taxlaw-2840	196	13	the	the	DET
taxlaw-2840	196	14	irs	irs	PROPN
taxlaw-2840	196	15	“	"	PUNCT
taxlaw-2840	196	16	has	have	VERB
taxlaw-2840	196	17	no	no	DET
taxlaw-2840	196	18	expertise	expertise	NOUN
taxlaw-2840	196	19	in	in	ADP
taxlaw-2840	196	20	crafting	craft	VERB
taxlaw-2840	196	21	health	health	NOUN
taxlaw-2840	196	22	insurance	insurance	NOUN
taxlaw-2840	196	23	policy	policy	NOUN
taxlaw-2840	196	24	”	"	PUNCT
taxlaw-2840	196	25	and	and	CCONJ
taxlaw-2840	196	26	,	,	PUNCT
taxlaw-2840	196	27	consequently	consequently	ADV
taxlaw-2840	196	28	,	,	PUNCT
taxlaw-2840	196	29	declined	decline	VERB
taxlaw-2840	196	30	to	to	PART
taxlaw-2840	196	31	give	give	VERB
taxlaw-2840	196	32	its	its	PRON
taxlaw-2840	196	33	interpretation	interpretation	NOUN
taxlaw-2840	196	34	the	the	DET
taxlaw-2840	196	35	usual	usual	ADJ
taxlaw-2840	196	36	deference	deference	NOUN
taxlaw-2840	196	37	extended	extend	VERB
taxlaw-2840	196	38	to	to	ADP
taxlaw-2840	196	39	agency	agency	NOUN
taxlaw-2840	196	40	interpretations	interpretation	NOUN
taxlaw-2840	196	41	of	of	ADP
taxlaw-2840	196	42	statutes	statute	NOUN
taxlaw-2840	196	43	they	they	PRON
taxlaw-2840	196	44	administer.48	administer.48	VERB
taxlaw-2840	196	45	beyond	beyond	ADP
taxlaw-2840	196	46	the	the	DET
taxlaw-2840	196	47	aca	aca	NOUN
taxlaw-2840	196	48	,	,	PUNCT
taxlaw-2840	196	49	the	the	DET
taxlaw-2840	196	50	irs	irs	PROPN
taxlaw-2840	196	51	plays	play	VERB
taxlaw-2840	196	52	a	a	DET
taxlaw-2840	196	53	leading	lead	VERB
taxlaw-2840	196	54	role	role	NOUN
taxlaw-2840	196	55	in	in	ADP
taxlaw-2840	196	56	administering	administer	VERB
taxlaw-2840	196	57	pension	pension	NOUN
taxlaw-2840	196	58	benefits	benefit	NOUN
taxlaw-2840	196	59	as	as	ADV
taxlaw-2840	196	60	well	well	ADV
taxlaw-2840	196	61	as	as	ADP
taxlaw-2840	196	62	health	health	NOUN
taxlaw-2840	196	63	care	care	NOUN
taxlaw-2840	196	64	under	under	ADP
taxlaw-2840	196	65	the	the	DET
taxlaw-2840	196	66	employee	employee	NOUN
taxlaw-2840	196	67	retirement	retirement	PROPN
taxlaw-2840	196	68	income	income	PROPN
taxlaw-2840	196	69	security	security	PROPN
taxlaw-2840	196	70	act	act	NOUN
taxlaw-2840	196	71	of	of	ADP
taxlaw-2840	196	72	1974	1974	NUM
taxlaw-2840	196	73	(	(	PUNCT
taxlaw-2840	196	74	erisa).49	erisa).49	PROPN
taxlaw-2840	196	75	congress	congress	PROPN
taxlaw-2840	196	76	enacted	enact	VERB
taxlaw-2840	196	77	erisa	erisa	NOUN
taxlaw-2840	196	78	to	to	PART
taxlaw-2840	196	79	protect	protect	VERB
taxlaw-2840	196	80	participants	participant	NOUN
taxlaw-2840	196	81	in	in	ADP
taxlaw-2840	196	82	certain	certain	ADJ
taxlaw-2840	196	83	employee	employee	NOUN
taxlaw-2840	196	84	pension	pension	NOUN
taxlaw-2840	196	85	and	and	CCONJ
taxlaw-2840	196	86	welfare	welfare	NOUN
taxlaw-2840	196	87	plans	plan	NOUN
taxlaw-2840	196	88	,	,	PUNCT
taxlaw-2840	196	89	including	include	VERB
taxlaw-2840	196	90	health	health	NOUN
taxlaw-2840	196	91	coverage	coverage	NOUN
taxlaw-2840	196	92	plans	plan	NOUN
taxlaw-2840	196	93	,	,	PUNCT
taxlaw-2840	196	94	by	by	ADP
taxlaw-2840	196	95	imposing	impose	VERB
taxlaw-2840	196	96	various	various	ADJ
taxlaw-2840	196	97	participation	participation	NOUN
taxlaw-2840	196	98	,	,	PUNCT
taxlaw-2840	196	99	vesting	vesting	NOUN
taxlaw-2840	196	100	,	,	PUNCT
taxlaw-2840	196	101	funding	funding	NOUN
taxlaw-2840	196	102	,	,	PUNCT
taxlaw-2840	196	103	reporting	reporting	NOUN
taxlaw-2840	196	104	,	,	PUNCT
taxlaw-2840	196	105	and	and	CCONJ
taxlaw-2840	196	106	disclosure	disclosure	NOUN
taxlaw-2840	196	107	requirements	requirement	NOUN
taxlaw-2840	196	108	on	on	ADP
taxlaw-2840	196	109	the	the	DET
taxlaw-2840	196	110	employers	employer	NOUN
taxlaw-2840	196	111	and	and	CCONJ
taxlaw-2840	196	112	unions	union	NOUN
taxlaw-2840	196	113	that	that	PRON
taxlaw-2840	196	114	sponsor	sponsor	NOUN
taxlaw-2840	196	115	them.50	them.50	NOUN
taxlaw-2840	196	116	the	the	DET
taxlaw-2840	196	117	role	role	NOUN
taxlaw-2840	196	118	of	of	ADP
taxlaw-2840	196	119	the	the	DET
taxlaw-2840	196	120	irs	irs	PROPN
taxlaw-2840	196	121	in	in	ADP
taxlaw-2840	196	122	administering	administer	VERB
taxlaw-2840	196	123	the	the	DET
taxlaw-2840	196	124	pension	pension	NOUN
taxlaw-2840	196	125	aspects	aspect	NOUN
taxlaw-2840	196	126	of	of	ADP
taxlaw-2840	196	127	erisa	erisa	NOUN
taxlaw-2840	196	128	largely	largely	ADV
taxlaw-2840	196	129	corresponds	correspond	VERB
taxlaw-2840	196	130	to	to	ADP
taxlaw-2840	196	131	provisions	provision	NOUN
taxlaw-2840	196	132	in	in	ADP
taxlaw-2840	196	133	the	the	DET
taxlaw-2840	196	134	internal	internal	ADJ
taxlaw-2840	196	135	revenue	revenue	NOUN
taxlaw-2840	196	136	code	code	NOUN
taxlaw-2840	196	137	that	that	PRON
taxlaw-2840	196	138	exclude	exclude	VERB
taxlaw-2840	196	139	qualifying	qualify	VERB
taxlaw-2840	196	140	pension	pension	NOUN
taxlaw-2840	196	141	contributions	contribution	NOUN
taxlaw-2840	196	142	and	and	CCONJ
taxlaw-2840	196	143	earnings	earning	NOUN
taxlaw-2840	196	144	from	from	ADP
taxlaw-2840	196	145	taxable	taxable	ADJ
taxlaw-2840	196	146	income	income	NOUN
taxlaw-2840	196	147	51	51	NUM
taxlaw-2840	196	148	—	—	PUNCT
taxlaw-2840	196	149	acknowledged	acknowledge	VERB
taxlaw-2840	196	150	tax	tax	NOUN
taxlaw-2840	196	151	expenditure	expenditure	NOUN
taxlaw-2840	196	152	items.52	items.52	NOUN
taxlaw-2840	196	153	by	by	ADP
taxlaw-2840	196	154	contrast	contrast	NOUN
taxlaw-2840	196	155	,	,	PUNCT
taxlaw-2840	196	156	irs	irs	PROPN
taxlaw-2840	196	157	responsibilities	responsibility	NOUN
taxlaw-2840	196	158	for	for	ADP
taxlaw-2840	196	159	administering	administer	VERB
taxlaw-2840	196	160	erisa	erisa	ADJ
taxlaw-2840	196	161	health	health	NOUN
taxlaw-2840	196	162	coverage	coverage	NOUN
taxlaw-2840	196	163	requirements	requirement	NOUN
taxlaw-2840	196	164	(	(	PUNCT
taxlaw-2840	196	165	as	as	SCONJ
taxlaw-2840	196	166	opposed	oppose	VERB
taxlaw-2840	196	167	to	to	ADP
taxlaw-2840	196	168	aca	aca	PROPN
taxlaw-2840	196	169	health	health	PROPN
taxlaw-2840	196	170	coverage	coverage	NOUN
taxlaw-2840	196	171	requirements	requirement	NOUN
taxlaw-2840	196	172	)	)	PUNCT
taxlaw-2840	196	173	relate	relate	VERB
taxlaw-2840	196	174	most	most	ADV
taxlaw-2840	196	175	closely	closely	ADV
taxlaw-2840	196	176	to	to	ADP
taxlaw-2840	196	177	a	a	DET
taxlaw-2840	196	178	financial	financial	ADJ
taxlaw-2840	196	179	penalty	penalty	NOUN
taxlaw-2840	196	180	,	,	PUNCT
taxlaw-2840	196	181	styled	style	VERB
taxlaw-2840	196	182	as	as	ADP
taxlaw-2840	196	183	an	an	DET
taxlaw-2840	196	184	excise	excise	NOUN
taxlaw-2840	196	185	tax	tax	NOUN
taxlaw-2840	196	186	,	,	PUNCT
taxlaw-2840	196	187	imposed	impose	VERB
taxlaw-2840	196	188	by	by	ADP
taxlaw-2840	196	189	the	the	DET
taxlaw-2840	196	190	internal	internal	PROPN
taxlaw-2840	196	191	revenue	revenue	NOUN
taxlaw-2840	196	192	code	code	NOUN
taxlaw-2840	196	193	on	on	ADP
taxlaw-2840	196	194	nonconforming	nonconforming	NOUN
taxlaw-2840	196	195	group	group	NOUN
taxlaw-2840	196	196	health	health	NOUN
taxlaw-2840	196	197	plans.53	plans.53	NOUN
taxlaw-2840	196	198	in	in	ADP
taxlaw-2840	196	199	administering	administer	VERB
taxlaw-2840	196	200	erisa	erisa	NOUN
taxlaw-2840	196	201	,	,	PUNCT
taxlaw-2840	196	202	the	the	DET
taxlaw-2840	196	203	irs	irs	PROPN
taxlaw-2840	196	204	has	have	AUX
taxlaw-2840	196	205	worked	work	VERB
taxlaw-2840	196	206	in	in	ADP
taxlaw-2840	196	207	recent	recent	ADJ
taxlaw-2840	196	208	years	year	NOUN
taxlaw-2840	196	209	,	,	PUNCT
taxlaw-2840	196	210	again	again	ADV
taxlaw-2840	196	211	with	with	ADP
taxlaw-2840	196	212	hhs	hhs	PROPN
taxlaw-2840	196	213	and	and	CCONJ
taxlaw-2840	196	214	labor	labor	NOUN
taxlaw-2840	196	215	,	,	PUNCT
taxlaw-2840	196	216	to	to	PART
taxlaw-2840	196	217	adopt	adopt	VERB
taxlaw-2840	196	218	regulations	regulation	NOUN
taxlaw-2840	196	219	concerning	concern	VERB
taxlaw-2840	196	220	the	the	DET
taxlaw-2840	196	221	length	length	NOUN
taxlaw-2840	196	222	of	of	ADP
taxlaw-2840	196	223	hospital	hospital	NOUN
taxlaw-2840	196	224	stays	stay	NOUN
taxlaw-2840	196	225	for	for	ADP
taxlaw-2840	196	226	new	new	ADJ
taxlaw-2840	196	227	mothers	mother	NOUN
taxlaw-2840	196	228	and	and	CCONJ
taxlaw-2840	196	229	their	their	PRON
taxlaw-2840	196	230	newborn	newborn	ADJ
taxlaw-2840	196	231	infants54	infants54	NOUN
taxlaw-2840	196	232	and	and	CCONJ
taxlaw-2840	196	233	ensuring	ensure	VERB
taxlaw-2840	196	234	that	that	SCONJ
taxlaw-2840	196	235	the	the	DET
taxlaw-2840	196	236	mental	mental	ADJ
taxlaw-2840	196	237	health	health	NOUN
taxlaw-2840	196	238	and	and	CCONJ
taxlaw-2840	196	239	substance	substance	NOUN
taxlaw-2840	196	240	abuse	abuse	NOUN
taxlaw-2840	196	241	disorder	disorder	NOUN
taxlaw-2840	196	242	benefits	benefit	NOUN
taxlaw-2840	196	243	provided	provide	VERB
taxlaw-2840	196	244	by	by	ADP
taxlaw-2840	196	245	group	group	NOUN
taxlaw-2840	196	246	health	health	NOUN
taxlaw-2840	196	247	plans	plan	NOUN
taxlaw-2840	196	248	enjoy	enjoy	VERB
taxlaw-2840	196	249	46	46	NUM
taxlaw-2840	196	250	see	see	NOUN
taxlaw-2840	196	251	,	,	PUNCT
taxlaw-2840	196	252	e.g.	e.g.	ADV
taxlaw-2840	196	253	,	,	PUNCT
taxlaw-2840	196	254	notice	notice	NOUN
taxlaw-2840	196	255	of	of	ADP
taxlaw-2840	196	256	proposed	propose	VERB
taxlaw-2840	196	257	rulemaking	rulemaking	NOUN
taxlaw-2840	196	258	,	,	PUNCT
taxlaw-2840	196	259	incentives	incentive	VERB
taxlaw-2840	196	260	for	for	ADP
taxlaw-2840	196	261	nondiscriminatory	nondiscriminatory	ADJ
taxlaw-2840	196	262	wellness	wellness	NOUN
taxlaw-2840	196	263	programs	program	NOUN
taxlaw-2840	196	264	in	in	ADP
taxlaw-2840	196	265	group	group	NOUN
taxlaw-2840	196	266	health	health	NOUN
taxlaw-2840	196	267	plans	plan	NOUN
taxlaw-2840	196	268	,	,	PUNCT
taxlaw-2840	196	269	77	77	NUM
taxlaw-2840	196	270	fed	fed	PROPN
taxlaw-2840	196	271	.	.	PUNCT
taxlaw-2840	197	1	reg	reg	PROPN
taxlaw-2840	197	2	.	.	PUNCT
taxlaw-2840	198	1	70,620	70,620	NUM
taxlaw-2840	198	2	(	(	PUNCT
taxlaw-2840	198	3	nov	nov	PROPN
taxlaw-2840	198	4	.	.	PROPN
taxlaw-2840	198	5	26	26	NUM
taxlaw-2840	198	6	,	,	PUNCT
taxlaw-2840	198	7	2012	2012	NUM
taxlaw-2840	198	8	)	)	PUNCT
taxlaw-2840	198	9	.	.	PUNCT
taxlaw-2840	199	1	47	47	NUM
taxlaw-2840	199	2	see	see	VERB
taxlaw-2840	199	3	king	king	NOUN
taxlaw-2840	199	4	v.	v.	PROPN
taxlaw-2840	199	5	burwell	burwell	PROPN
taxlaw-2840	199	6	,	,	PUNCT
taxlaw-2840	199	7	135	135	NUM
taxlaw-2840	199	8	s.	s.	PROPN
taxlaw-2840	199	9	ct	ct	PROPN
taxlaw-2840	199	10	.	.	PROPN
taxlaw-2840	199	11	2480	2480	NUM
taxlaw-2840	199	12	,	,	PUNCT
taxlaw-2840	199	13	2488	2488	NUM
taxlaw-2840	199	14	(	(	PUNCT
taxlaw-2840	199	15	2015	2015	NUM
taxlaw-2840	199	16	)	)	PUNCT
taxlaw-2840	199	17	.	.	PUNCT
taxlaw-2840	200	1	48	48	NUM
taxlaw-2840	201	1	i	i	PRON
taxlaw-2840	201	2	d.	d.	PROPN
taxlaw-2840	201	3	at	at	ADP
taxlaw-2840	201	4	2489	2489	NUM
taxlaw-2840	201	5	.	.	PUNCT
taxlaw-2840	202	1	49	49	NUM
taxlaw-2840	202	2	employee	employee	NOUN
taxlaw-2840	202	3	retirement	retirement	NOUN
taxlaw-2840	202	4	income	income	PROPN
taxlaw-2840	202	5	security	security	PROPN
taxlaw-2840	202	6	act	act	NOUN
taxlaw-2840	202	7	of	of	ADP
taxlaw-2840	202	8	1974	1974	NUM
taxlaw-2840	202	9	,	,	PUNCT
taxlaw-2840	202	10	pub	pub	NOUN
taxlaw-2840	202	11	.	.	PUNCT
taxlaw-2840	203	1	l.	l.	PROPN
taxlaw-2840	203	2	no	no	INTJ
taxlaw-2840	203	3	.	.	PROPN
taxlaw-2840	204	1	93	93	NUM
taxlaw-2840	204	2	-	-	SYM
taxlaw-2840	204	3	406	406	NUM
taxlaw-2840	204	4	,	,	PUNCT
taxlaw-2840	204	5	88	88	NUM
taxlaw-2840	204	6	stat	stat	NOUN
taxlaw-2840	204	7	.	.	PUNCT
taxlaw-2840	205	1	829	829	NUM
taxlaw-2840	205	2	(	(	PUNCT
taxlaw-2840	205	3	1974	1974	NUM
taxlaw-2840	205	4	)	)	PUNCT
taxlaw-2840	205	5	(	(	PUNCT
taxlaw-2840	205	6	codified	codify	VERB
taxlaw-2840	205	7	as	as	SCONJ
taxlaw-2840	205	8	amended	amend	VERB
taxlaw-2840	205	9	in	in	ADP
taxlaw-2840	205	10	scattered	scatter	VERB
taxlaw-2840	205	11	sections	section	NOUN
taxlaw-2840	205	12	of	of	ADP
taxlaw-2840	205	13	26	26	NUM
taxlaw-2840	205	14	and	and	CCONJ
taxlaw-2840	205	15	29	29	NUM
taxlaw-2840	205	16	u.s.c	u.s.c	ADJ
taxlaw-2840	205	17	.	.	PUNCT
taxlaw-2840	205	18	)	)	PUNCT
taxlaw-2840	205	19	.	.	PUNCT
taxlaw-2840	206	1	50	50	NUM
taxlaw-2840	206	2	see	see	VERB
taxlaw-2840	206	3	steven	steven	PROPN
taxlaw-2840	206	4	j.	j.	PROPN
taxlaw-2840	206	5	sacher	sacher	PROPN
taxlaw-2840	206	6	,	,	PUNCT
taxlaw-2840	206	7	james	james	PROPN
taxlaw-2840	206	8	i.	i.	PROPN
taxlaw-2840	206	9	singer	singer	PROPN
taxlaw-2840	206	10	&	&	CCONJ
taxlaw-2840	206	11	terese	terese	PROPN
taxlaw-2840	206	12	m.	m.	PROPN
taxlaw-2840	206	13	connerton	connerton	PROPN
taxlaw-2840	206	14	,	,	PUNCT
taxlaw-2840	206	15	employee	employee	NOUN
taxlaw-2840	206	16	benefits	benefit	NOUN
taxlaw-2840	206	17	law	law	NOUN
taxlaw-2840	206	18	22–35	22–35	NUM
taxlaw-2840	206	19	(	(	PUNCT
taxlaw-2840	206	20	2d	2d	NUM
taxlaw-2840	206	21	ed	ed	NOUN
taxlaw-2840	206	22	.	.	PROPN
taxlaw-2840	206	23	2000	2000	NUM
taxlaw-2840	206	24	)	)	PUNCT
taxlaw-2840	206	25	;	;	PUNCT
taxlaw-2840	206	26	anne	anne	PROPN
taxlaw-2840	206	27	tucker	tucker	PROPN
taxlaw-2840	206	28	,	,	PUNCT
taxlaw-2840	206	29	retirement	retirement	NOUN
taxlaw-2840	206	30	revolution	revolution	NOUN
taxlaw-2840	206	31	:	:	PUNCT
taxlaw-2840	206	32	unmitigated	unmitigated	ADJ
taxlaw-2840	206	33	risks	risk	NOUN
taxlaw-2840	206	34	in	in	ADP
taxlaw-2840	206	35	the	the	DET
taxlaw-2840	206	36	defined	define	VERB
taxlaw-2840	206	37	contribution	contribution	NOUN
taxlaw-2840	206	38	society	society	NOUN
taxlaw-2840	206	39	,	,	PUNCT
taxlaw-2840	206	40	51	51	NUM
taxlaw-2840	206	41	hous	hous	ADJ
taxlaw-2840	206	42	.	.	PUNCT
taxlaw-2840	207	1	l.	l.	PROPN
taxlaw-2840	207	2	rev	rev	PROPN
taxlaw-2840	207	3	.	.	PROPN
taxlaw-2840	207	4	153	153	NUM
taxlaw-2840	207	5	,	,	PUNCT
taxlaw-2840	207	6	163–66	163–66	NUM
taxlaw-2840	207	7	(	(	PUNCT
taxlaw-2840	207	8	2013	2013	NUM
taxlaw-2840	207	9	)	)	PUNCT
taxlaw-2840	207	10	.	.	PUNCT
taxlaw-2840	208	1	although	although	SCONJ
taxlaw-2840	208	2	historical	historical	ADJ
taxlaw-2840	208	3	accounts	account	NOUN
taxlaw-2840	208	4	of	of	ADP
taxlaw-2840	208	5	erisa	erisa	NOUN
taxlaw-2840	208	6	focus	focus	VERB
taxlaw-2840	208	7	primarily	primarily	ADV
taxlaw-2840	208	8	on	on	ADP
taxlaw-2840	208	9	pension	pension	NOUN
taxlaw-2840	208	10	reform	reform	NOUN
taxlaw-2840	208	11	,	,	PUNCT
taxlaw-2840	208	12	congress	congress	PROPN
taxlaw-2840	208	13	drafted	draft	VERB
taxlaw-2840	208	14	erisa	erisa	NOUN
taxlaw-2840	208	15	to	to	PART
taxlaw-2840	208	16	cover	cover	VERB
taxlaw-2840	208	17	a	a	DET
taxlaw-2840	208	18	broader	broad	ADJ
taxlaw-2840	208	19	array	array	NOUN
taxlaw-2840	208	20	of	of	ADP
taxlaw-2840	208	21	employee	employee	NOUN
taxlaw-2840	208	22	welfare	welfare	NOUN
taxlaw-2840	208	23	plans	plan	NOUN
taxlaw-2840	208	24	,	,	PUNCT
taxlaw-2840	208	25	including	include	VERB
taxlaw-2840	208	26	employer	employer	NOUN
taxlaw-2840	208	27	-	-	PUNCT
taxlaw-2840	208	28	sponsored	sponsor	VERB
taxlaw-2840	208	29	health	health	NOUN
taxlaw-2840	208	30	insurance	insurance	NOUN
taxlaw-2840	208	31	plans	plan	NOUN
taxlaw-2840	208	32	.	.	PUNCT
taxlaw-2840	209	1	see	see	VERB
taxlaw-2840	209	2	sacher	sacher	PROPN
taxlaw-2840	209	3	et	et	PROPN
taxlaw-2840	209	4	al	al	PROPN
taxlaw-2840	209	5	.	.	PROPN
taxlaw-2840	209	6	,	,	PUNCT
taxlaw-2840	209	7	supra	supra	PROPN
taxlaw-2840	209	8	,	,	PUNCT
taxlaw-2840	209	9	at	at	ADP
taxlaw-2840	209	10	28	28	NUM
taxlaw-2840	209	11	.	.	PUNCT
taxlaw-2840	210	1	51	51	NUM
taxlaw-2840	210	2	see	see	VERB
taxlaw-2840	210	3	,	,	PUNCT
taxlaw-2840	210	4	e.g.	e.g.	ADV
taxlaw-2840	210	5	,	,	PUNCT
taxlaw-2840	210	6	i.r.c	i.r.c	NOUN
taxlaw-2840	210	7	.	.	PUNCT
taxlaw-2840	211	1	§	§	PROPN
taxlaw-2840	211	2	§	§	PROPN
taxlaw-2840	211	3	401–407	401–407	NUM
taxlaw-2840	211	4	,	,	PUNCT
taxlaw-2840	211	5	410–418e	410–418e	NUM
taxlaw-2840	211	6	,	,	PUNCT
taxlaw-2840	211	7	457	457	NUM
taxlaw-2840	211	8	(	(	PUNCT
taxlaw-2840	211	9	2012	2012	NUM
taxlaw-2840	211	10	)	)	PUNCT
taxlaw-2840	211	11	.	.	PUNCT
taxlaw-2840	212	1	many	many	ADJ
taxlaw-2840	212	2	of	of	ADP
taxlaw-2840	212	3	these	these	DET
taxlaw-2840	212	4	provisions	provision	NOUN
taxlaw-2840	212	5	have	have	VERB
taxlaw-2840	212	6	parallel	parallel	ADJ
taxlaw-2840	212	7	provisions	provision	NOUN
taxlaw-2840	212	8	in	in	ADP
taxlaw-2840	212	9	erisa	erisa	NOUN
taxlaw-2840	212	10	,	,	PUNCT
taxlaw-2840	212	11	and	and	CCONJ
taxlaw-2840	212	12	treasury	treasury	PROPN
taxlaw-2840	212	13	claims	claim	VERB
taxlaw-2840	212	14	interpretive	interpretive	ADJ
taxlaw-2840	212	15	jurisdiction	jurisdiction	NOUN
taxlaw-2840	212	16	over	over	ADP
taxlaw-2840	212	17	both	both	PRON
taxlaw-2840	212	18	.	.	PUNCT
taxlaw-2840	213	1	see	see	VERB
taxlaw-2840	213	2	colleen	colleen	PROPN
taxlaw-2840	213	3	e.	e.	PROPN
taxlaw-2840	213	4	medill	medill	PROPN
taxlaw-2840	213	5	,	,	PUNCT
taxlaw-2840	213	6	introduction	introduction	NOUN
taxlaw-2840	213	7	to	to	ADP
taxlaw-2840	213	8	employee	employee	NOUN
taxlaw-2840	213	9	benefits	benefit	NOUN
taxlaw-2840	213	10	law	law	NOUN
taxlaw-2840	213	11	95–96	95–96	PROPN
taxlaw-2840	213	12	(	(	PUNCT
taxlaw-2840	213	13	3d	3d	PROPN
taxlaw-2840	213	14	ed	ed	NOUN
taxlaw-2840	213	15	.	.	PROPN
taxlaw-2840	213	16	2011	2011	NUM
taxlaw-2840	213	17	)	)	PUNCT
taxlaw-2840	213	18	;	;	PUNCT
taxlaw-2840	213	19	see	see	VERB
taxlaw-2840	213	20	also	also	ADV
taxlaw-2840	213	21	t.d	t.d	PROPN
taxlaw-2840	213	22	.	.	PROPN
taxlaw-2840	213	23	9419	9419	NUM
taxlaw-2840	213	24	,	,	PUNCT
taxlaw-2840	213	25	mortality	mortality	NOUN
taxlaw-2840	213	26	tables	table	NOUN
taxlaw-2840	213	27	for	for	ADP
taxlaw-2840	213	28	determining	determine	VERB
taxlaw-2840	213	29	present	present	ADJ
taxlaw-2840	213	30	value	value	NOUN
taxlaw-2840	213	31	,	,	PUNCT
taxlaw-2840	213	32	73	73	NUM
taxlaw-2840	213	33	fed	fed	PROPN
taxlaw-2840	213	34	.	.	PUNCT
taxlaw-2840	214	1	reg	reg	PROPN
taxlaw-2840	214	2	.	.	PUNCT
taxlaw-2840	215	1	44,632	44,632	NUM
taxlaw-2840	215	2	(	(	PUNCT
taxlaw-2840	215	3	july	july	PROPN
taxlaw-2840	215	4	31	31	NUM
taxlaw-2840	215	5	,	,	PUNCT
taxlaw-2840	215	6	2008	2008	NUM
taxlaw-2840	215	7	)	)	PUNCT
taxlaw-2840	215	8	,	,	PUNCT
taxlaw-2840	215	9	2008	2008	NUM
taxlaw-2840	215	10	-	-	SYM
taxlaw-2840	215	11	40	40	NUM
taxlaw-2840	215	12	i.r.b	i.r.b	NOUN
taxlaw-2840	215	13	.	.	PUNCT
taxlaw-2840	216	1	790	790	NUM
taxlaw-2840	216	2	,	,	PUNCT
taxlaw-2840	216	3	791	791	NUM
taxlaw-2840	216	4	n.1	n.1	NOUN
taxlaw-2840	216	5	(	(	PUNCT
taxlaw-2840	216	6	asserting	assert	VERB
taxlaw-2840	216	7	jurisdiction	jurisdiction	NOUN
taxlaw-2840	216	8	to	to	PART
taxlaw-2840	216	9	adopt	adopt	VERB
taxlaw-2840	216	10	mortality	mortality	NOUN
taxlaw-2840	216	11	tables	table	NOUN
taxlaw-2840	216	12	for	for	ADP
taxlaw-2840	216	13	determining	determine	VERB
taxlaw-2840	216	14	present	present	ADJ
taxlaw-2840	216	15	value	value	NOUN
taxlaw-2840	216	16	and	and	CCONJ
taxlaw-2840	216	17	making	make	VERB
taxlaw-2840	216	18	other	other	ADJ
taxlaw-2840	216	19	computations	computation	NOUN
taxlaw-2840	216	20	for	for	ADP
taxlaw-2840	216	21	purposes	purpose	NOUN
taxlaw-2840	216	22	of	of	ADP
taxlaw-2840	216	23	applying	apply	VERB
taxlaw-2840	216	24	pension	pension	NOUN
taxlaw-2840	216	25	funding	funding	NOUN
taxlaw-2840	216	26	requirements	requirement	NOUN
taxlaw-2840	216	27	under	under	ADP
taxlaw-2840	216	28	i.r.c	i.r.c	NOUN
taxlaw-2840	216	29	.	.	PUNCT
taxlaw-2840	217	1	§	§	PROPN
taxlaw-2840	217	2	§	§	PROPN
taxlaw-2840	217	3	412	412	NUM
taxlaw-2840	217	4	and	and	CCONJ
taxlaw-2840	217	5	430	430	NUM
taxlaw-2840	217	6	as	as	ADV
taxlaw-2840	217	7	well	well	ADV
taxlaw-2840	217	8	as	as	ADP
taxlaw-2840	217	9	erisa	erisa	NOUN
taxlaw-2840	217	10	§	§	PROPN
taxlaw-2840	217	11	302	302	NUM
taxlaw-2840	217	12	)	)	PUNCT
taxlaw-2840	217	13	;	;	PUNCT
taxlaw-2840	217	14	t.d	t.d	PROPN
taxlaw-2840	217	15	.	.	PROPN
taxlaw-2840	217	16	9484	9484	NUM
taxlaw-2840	217	17	,	,	PUNCT
taxlaw-2840	217	18	diversification	diversification	NOUN
taxlaw-2840	217	19	requirements	requirement	NOUN
taxlaw-2840	217	20	for	for	ADP
taxlaw-2840	217	21	certain	certain	ADJ
taxlaw-2840	217	22	defined	define	VERB
taxlaw-2840	217	23	contribution	contribution	NOUN
taxlaw-2840	217	24	plans	plan	NOUN
taxlaw-2840	217	25	,	,	PUNCT
taxlaw-2840	217	26	75	75	NUM
taxlaw-2840	217	27	fed	feed	VERB
taxlaw-2840	217	28	.	.	PUNCT
taxlaw-2840	218	1	reg	reg	PROPN
taxlaw-2840	218	2	.	.	PUNCT
taxlaw-2840	219	1	27,927	27,927	NUM
taxlaw-2840	219	2	(	(	PUNCT
taxlaw-2840	219	3	may	may	PROPN
taxlaw-2840	219	4	19	19	NUM
taxlaw-2840	219	5	,	,	PUNCT
taxlaw-2840	219	6	2010	2010	NUM
taxlaw-2840	219	7	)	)	PUNCT
taxlaw-2840	219	8	;	;	PUNCT
taxlaw-2840	219	9	2010	2010	NUM
taxlaw-2840	219	10	-	-	SYM
taxlaw-2840	219	11	24	24	NUM
taxlaw-2840	219	12	i.r.b	i.r.b	NOUN
taxlaw-2840	219	13	.	.	PUNCT
taxlaw-2840	220	1	748	748	NUM
taxlaw-2840	220	2	,	,	PUNCT
taxlaw-2840	220	3	748–49	748–49	NUM
taxlaw-2840	220	4	(	(	PUNCT
taxlaw-2840	220	5	adopting	adopt	VERB
taxlaw-2840	220	6	regulations	regulation	NOUN
taxlaw-2840	220	7	concerning	concern	VERB
taxlaw-2840	220	8	diversification	diversification	NOUN
taxlaw-2840	220	9	requirements	requirement	NOUN
taxlaw-2840	220	10	for	for	ADP
taxlaw-2840	220	11	defined	define	VERB
taxlaw-2840	220	12	contribution	contribution	NOUN
taxlaw-2840	220	13	plans	plan	NOUN
taxlaw-2840	220	14	holding	hold	VERB
taxlaw-2840	220	15	publicly	publicly	ADV
taxlaw-2840	220	16	traded	trade	VERB
taxlaw-2840	220	17	employer	employer	NOUN
taxlaw-2840	220	18	securities	security	NOUN
taxlaw-2840	220	19	under	under	ADP
taxlaw-2840	220	20	both	both	DET
taxlaw-2840	220	21	i.r.c	i.r.c	NOUN
taxlaw-2840	220	22	.	.	PUNCT
taxlaw-2840	221	1	§	§	PROPN
taxlaw-2840	221	2	401(a)(35	401(a)(35	NUM
taxlaw-2840	221	3	)	)	PUNCT
taxlaw-2840	221	4	and	and	CCONJ
taxlaw-2840	221	5	parallel	parallel	ADJ
taxlaw-2840	221	6	provision	provision	NOUN
taxlaw-2840	221	7	29	29	NUM
taxlaw-2840	221	8	u.s.c	u.s.c	ADJ
taxlaw-2840	221	9	.	.	PUNCT
taxlaw-2840	222	1	§	§	PROPN
taxlaw-2840	222	2	204(j	204(j	PROPN
taxlaw-2840	222	3	)	)	PUNCT
taxlaw-2840	222	4	)	)	PUNCT
taxlaw-2840	222	5	.	.	PUNCT
taxlaw-2840	223	1	52	52	NUM
taxlaw-2840	223	2	2012	2012	NUM
taxlaw-2840	223	3	crs	crs	PROPN
taxlaw-2840	223	4	compendium	compendium	NOUN
taxlaw-2840	223	5	,	,	PUNCT
taxlaw-2840	223	6	supra	supra	PROPN
taxlaw-2840	223	7	note	note	PROPN
taxlaw-2840	223	8	28	28	NUM
taxlaw-2840	223	9	,	,	PUNCT
taxlaw-2840	223	10	at	at	ADP
taxlaw-2840	223	11	963	963	NUM
taxlaw-2840	223	12	.	.	PUNCT
taxlaw-2840	224	1	53	53	NUM
taxlaw-2840	224	2	specifically	specifically	ADV
taxlaw-2840	224	3	,	,	PUNCT
taxlaw-2840	224	4	for	for	ADP
taxlaw-2840	224	5	any	any	DET
taxlaw-2840	224	6	group	group	NOUN
taxlaw-2840	224	7	health	health	NOUN
taxlaw-2840	224	8	plan	plan	NOUN
taxlaw-2840	224	9	that	that	PRON
taxlaw-2840	224	10	fails	fail	VERB
taxlaw-2840	224	11	to	to	PART
taxlaw-2840	224	12	meet	meet	VERB
taxlaw-2840	224	13	the	the	DET
taxlaw-2840	224	14	requirements	requirement	NOUN
taxlaw-2840	224	15	of	of	ADP
taxlaw-2840	224	16	i.r.c	i.r.c	NOUN
taxlaw-2840	224	17	.	.	PUNCT
taxlaw-2840	225	1	ch	ch	NOUN
taxlaw-2840	225	2	.	.	PROPN
taxlaw-2840	225	3	100	100	NUM
taxlaw-2840	225	4	,	,	PUNCT
taxlaw-2840	225	5	i.r.c	i.r.c	NOUN
taxlaw-2840	225	6	.	.	PUNCT
taxlaw-2840	226	1	§	§	PROPN
taxlaw-2840	226	2	4980d	4980d	NUM
taxlaw-2840	226	3	imposes	impose	VERB
taxlaw-2840	226	4	an	an	DET
taxlaw-2840	226	5	excise	excise	NOUN
taxlaw-2840	226	6	tax	tax	NOUN
taxlaw-2840	226	7	upon	upon	SCONJ
taxlaw-2840	226	8	a	a	DET
taxlaw-2840	226	9	sponsoring	sponsor	VERB
taxlaw-2840	226	10	employer	employer	NOUN
taxlaw-2840	226	11	of	of	ADP
taxlaw-2840	226	12	$	$	SYM
taxlaw-2840	226	13	100	100	NUM
taxlaw-2840	226	14	per	per	ADP
taxlaw-2840	226	15	day	day	NOUN
taxlaw-2840	226	16	,	,	PUNCT
taxlaw-2840	226	17	per	per	ADP
taxlaw-2840	226	18	individual	individual	ADJ
taxlaw-2840	226	19	affected	affect	VERB
taxlaw-2840	226	20	.	.	PUNCT
taxlaw-2840	227	1	i.r.c	i.r.c	NOUN
taxlaw-2840	227	2	.	.	PUNCT
taxlaw-2840	228	1	§	§	PROPN
taxlaw-2840	228	2	4980d	4980d	NUM
taxlaw-2840	228	3	(	(	PUNCT
taxlaw-2840	228	4	2012	2012	NUM
taxlaw-2840	228	5	)	)	PUNCT
taxlaw-2840	228	6	.	.	PUNCT
taxlaw-2840	229	1	chapter	chapter	NOUN
taxlaw-2840	229	2	100	100	NUM
taxlaw-2840	229	3	,	,	PUNCT
taxlaw-2840	229	4	in	in	ADP
taxlaw-2840	229	5	turn	turn	NOUN
taxlaw-2840	229	6	,	,	PUNCT
taxlaw-2840	229	7	imposes	impose	VERB
taxlaw-2840	229	8	an	an	DET
taxlaw-2840	229	9	array	array	NOUN
taxlaw-2840	229	10	of	of	ADP
taxlaw-2840	229	11	portability	portability	NOUN
taxlaw-2840	229	12	,	,	PUNCT
taxlaw-2840	229	13	access	access	NOUN
taxlaw-2840	229	14	,	,	PUNCT
taxlaw-2840	229	15	and	and	CCONJ
taxlaw-2840	229	16	renewability	renewability	NOUN
taxlaw-2840	229	17	requirements	requirement	NOUN
taxlaw-2840	229	18	,	,	PUNCT
taxlaw-2840	229	19	as	as	ADV
taxlaw-2840	229	20	well	well	ADV
taxlaw-2840	229	21	as	as	ADP
taxlaw-2840	229	22	benefit	benefit	NOUN
taxlaw-2840	229	23	requirements	requirement	NOUN
taxlaw-2840	229	24	for	for	ADP
taxlaw-2840	229	25	mothers	mother	NOUN
taxlaw-2840	229	26	and	and	CCONJ
taxlaw-2840	229	27	newborns	newborn	NOUN
taxlaw-2840	229	28	and	and	CCONJ
taxlaw-2840	229	29	for	for	ADP
taxlaw-2840	229	30	mental	mental	ADJ
taxlaw-2840	229	31	health	health	NOUN
taxlaw-2840	229	32	,	,	PUNCT
taxlaw-2840	229	33	among	among	ADP
taxlaw-2840	229	34	other	other	ADJ
taxlaw-2840	229	35	things	thing	NOUN
taxlaw-2840	229	36	.	.	PUNCT
taxlaw-2840	230	1	i.r.c	i.r.c	NOUN
taxlaw-2840	230	2	.	.	PUNCT
taxlaw-2840	231	1	§	§	PROPN
taxlaw-2840	231	2	§	§	PROPN
taxlaw-2840	231	3	9801–9802	9801–9802	NOUN
taxlaw-2840	231	4	,	,	PUNCT
taxlaw-2840	231	5	9811–9812	9811–9812	NUM
taxlaw-2840	231	6	(	(	PUNCT
taxlaw-2840	231	7	2012	2012	NUM
taxlaw-2840	231	8	)	)	PUNCT
taxlaw-2840	231	9	(	(	PUNCT
taxlaw-2840	231	10	imposing	impose	VERB
taxlaw-2840	231	11	group	group	NOUN
taxlaw-2840	231	12	health	health	NOUN
taxlaw-2840	231	13	plan	plan	NOUN
taxlaw-2840	231	14	requirements	requirement	NOUN
taxlaw-2840	231	15	)	)	PUNCT
taxlaw-2840	231	16	;	;	PUNCT
taxlaw-2840	231	17	see	see	VERB
taxlaw-2840	231	18	also	also	ADV
taxlaw-2840	231	19	medill	medill	NOUN
taxlaw-2840	231	20	,	,	PUNCT
taxlaw-2840	231	21	supra	supra	PROPN
taxlaw-2840	231	22	note	note	NOUN
taxlaw-2840	231	23	51	51	NUM
taxlaw-2840	231	24	,	,	PUNCT
taxlaw-2840	231	25	at	at	ADP
taxlaw-2840	231	26	354–55	354–55	PROPN
taxlaw-2840	231	27	(	(	PUNCT
taxlaw-2840	231	28	discussing	discuss	VERB
taxlaw-2840	231	29	the	the	DET
taxlaw-2840	231	30	“	"	PUNCT
taxlaw-2840	231	31	excise	excise	NOUN
taxlaw-2840	231	32	tax	tax	NOUN
taxlaw-2840	231	33	penalty	penalty	NOUN
taxlaw-2840	231	34	”	"	PUNCT
taxlaw-2840	231	35	adopted	adopt	VERB
taxlaw-2840	231	36	to	to	PART
taxlaw-2840	231	37	enforce	enforce	VERB
taxlaw-2840	231	38	group	group	NOUN
taxlaw-2840	231	39	health	health	NOUN
taxlaw-2840	231	40	plan	plan	NOUN
taxlaw-2840	231	41	requirements	requirement	NOUN
taxlaw-2840	231	42	)	)	PUNCT
taxlaw-2840	231	43	.	.	PUNCT
taxlaw-2840	232	1	54	54	NUM
taxlaw-2840	232	2	t.d	t.d	NOUN
taxlaw-2840	232	3	.	.	PROPN
taxlaw-2840	232	4	9427	9427	NUM
taxlaw-2840	232	5	,	,	PUNCT
taxlaw-2840	232	6	final	final	ADJ
taxlaw-2840	232	7	rules	rule	NOUN
taxlaw-2840	232	8	for	for	ADP
taxlaw-2840	232	9	group	group	NOUN
taxlaw-2840	232	10	health	health	NOUN
taxlaw-2840	232	11	plans	plan	NOUN
taxlaw-2840	232	12	and	and	CCONJ
taxlaw-2840	232	13	health	health	NOUN
taxlaw-2840	232	14	insurance	insurance	NOUN
taxlaw-2840	232	15	issuers	issuer	NOUN
taxlaw-2840	232	16	under	under	ADP
taxlaw-2840	232	17	the	the	DET
taxlaw-2840	232	18	newborns	newborn	NOUN
taxlaw-2840	232	19	’	'	PUNCT
taxlaw-2840	232	20	and	and	CCONJ
taxlaw-2840	232	21	mothers	mother	NOUN
taxlaw-2840	232	22	’	'	PUNCT
taxlaw-2840	232	23	health	health	NOUN
taxlaw-2840	232	24	protection	protection	PROPN
taxlaw-2840	232	25	act	act	PROPN
taxlaw-2840	232	26	,	,	PUNCT
taxlaw-2840	232	27	73	73	NUM
taxlaw-2840	232	28	fed	fed	PROPN
taxlaw-2840	232	29	.	.	PUNCT
taxlaw-2840	233	1	reg	reg	PROPN
taxlaw-2840	233	2	.	.	PUNCT
taxlaw-2840	234	1	62410	62410	NUM
taxlaw-2840	234	2	(	(	PUNCT
taxlaw-2840	234	3	oct	oct	PROPN
taxlaw-2840	234	4	.	.	PROPN
taxlaw-2840	234	5	20	20	NUM
taxlaw-2840	234	6	,	,	PUNCT
taxlaw-2840	234	7	2008	2008	NUM
taxlaw-2840	234	8	)	)	PUNCT
taxlaw-2840	234	9	.	.	PUNCT
taxlaw-2840	235	1	178	178	NUM
taxlaw-2840	235	2	columbia	columbia	PROPN
taxlaw-2840	235	3	journal	journal	PROPN
taxlaw-2840	235	4	of	of	ADP
taxlaw-2840	235	5	tax	tax	NOUN
taxlaw-2840	235	6	law	law	NOUN
taxlaw-2840	235	7	[	[	X
taxlaw-2840	235	8	vol.7:169	vol.7:169	PROPN
taxlaw-2840	235	9	parity	parity	NOUN
taxlaw-2840	235	10	with	with	ADP
taxlaw-2840	235	11	those	those	DET
taxlaw-2840	235	12	plans	plan	NOUN
taxlaw-2840	235	13	’	'	PUNCT
taxlaw-2840	235	14	medical	medical	ADJ
taxlaw-2840	235	15	and	and	CCONJ
taxlaw-2840	235	16	surgical	surgical	ADJ
taxlaw-2840	235	17	benefits55	benefits55	NOUN
taxlaw-2840	235	18	—	—	PUNCT
taxlaw-2840	235	19	also	also	ADV
taxlaw-2840	235	20	subjects	subject	NOUN
taxlaw-2840	235	21	that	that	PRON
taxlaw-2840	235	22	fall	fall	VERB
taxlaw-2840	235	23	outside	outside	ADP
taxlaw-2840	235	24	the	the	DET
taxlaw-2840	235	25	irs	irs	PROPN
taxlaw-2840	235	26	’s	’s	PART
taxlaw-2840	235	27	primary	primary	ADJ
taxlaw-2840	235	28	expertise	expertise	NOUN
taxlaw-2840	235	29	.	.	PUNCT
taxlaw-2840	236	1	one	one	PRON
taxlaw-2840	236	2	need	need	AUX
taxlaw-2840	236	3	not	not	PART
taxlaw-2840	236	4	be	be	AUX
taxlaw-2840	236	5	anti	anti	ADJ
taxlaw-2840	236	6	-	-	ADJ
taxlaw-2840	236	7	irs	irs	ADJ
taxlaw-2840	236	8	to	to	PART
taxlaw-2840	236	9	question	question	VERB
taxlaw-2840	236	10	whether	whether	SCONJ
taxlaw-2840	236	11	irs	irs	PROPN
taxlaw-2840	236	12	personnel	personnel	NOUN
taxlaw-2840	236	13	are	be	AUX
taxlaw-2840	236	14	desirable	desirable	ADJ
taxlaw-2840	236	15	arbiters	arbiter	NOUN
taxlaw-2840	236	16	of	of	ADP
taxlaw-2840	236	17	such	such	ADJ
taxlaw-2840	236	18	matters	matter	NOUN
taxlaw-2840	236	19	.	.	PUNCT
taxlaw-2840	237	1	the	the	DET
taxlaw-2840	237	2	irs	irs	PROPN
taxlaw-2840	237	3	also	also	ADV
taxlaw-2840	237	4	plays	play	VERB
taxlaw-2840	237	5	a	a	DET
taxlaw-2840	237	6	key	key	ADJ
taxlaw-2840	237	7	role	role	NOUN
taxlaw-2840	237	8	in	in	ADP
taxlaw-2840	237	9	regulating	regulate	VERB
taxlaw-2840	237	10	the	the	DET
taxlaw-2840	237	11	activities	activity	NOUN
taxlaw-2840	237	12	of	of	ADP
taxlaw-2840	237	13	the	the	DET
taxlaw-2840	237	14	exempt	exempt	ADJ
taxlaw-2840	237	15	organization	organization	NOUN
taxlaw-2840	237	16	sector.56	sector.56	VERB
taxlaw-2840	237	17	current	current	ADJ
taxlaw-2840	237	18	irs	irs	PROPN
taxlaw-2840	237	19	administration	administration	NOUN
taxlaw-2840	237	20	efforts	effort	NOUN
taxlaw-2840	237	21	in	in	ADP
taxlaw-2840	237	22	this	this	DET
taxlaw-2840	237	23	one	one	NUM
taxlaw-2840	237	24	area	area	NOUN
taxlaw-2840	237	25	now	now	ADV
taxlaw-2840	237	26	involve	involve	VERB
taxlaw-2840	237	27	an	an	DET
taxlaw-2840	237	28	entire	entire	ADJ
taxlaw-2840	237	29	irs	irs	PROPN
taxlaw-2840	237	30	division	division	NOUN
taxlaw-2840	237	31	(	(	PUNCT
taxlaw-2840	237	32	out	out	ADP
taxlaw-2840	237	33	of	of	ADP
taxlaw-2840	237	34	only	only	ADV
taxlaw-2840	237	35	four	four	NUM
taxlaw-2840	237	36	)	)	PUNCT
taxlaw-2840	237	37	monitoring	monitor	VERB
taxlaw-2840	237	38	more	more	ADJ
taxlaw-2840	237	39	than	than	ADP
taxlaw-2840	237	40	1.6	1.6	NUM
taxlaw-2840	237	41	million	million	NUM
taxlaw-2840	237	42	tax	tax	NOUN
taxlaw-2840	237	43	exempt	exempt	ADJ
taxlaw-2840	237	44	organizations	organization	NOUN
taxlaw-2840	237	45	57	57	NUM
taxlaw-2840	237	46	across	across	ADP
taxlaw-2840	237	47	a	a	DET
taxlaw-2840	237	48	few	few	ADJ
taxlaw-2840	237	49	dozen	dozen	NOUN
taxlaw-2840	237	50	separate	separate	ADJ
taxlaw-2840	237	51	statutory	statutory	ADJ
taxlaw-2840	237	52	classifications	classification	NOUN
taxlaw-2840	237	53	that	that	PRON
taxlaw-2840	237	54	encompass	encompass	VERB
taxlaw-2840	237	55	universities	university	NOUN
taxlaw-2840	237	56	with	with	ADP
taxlaw-2840	237	57	billion	billion	NUM
taxlaw-2840	237	58	-	-	PUNCT
taxlaw-2840	237	59	dollar	dollar	NOUN
taxlaw-2840	237	60	endowments	endowment	NOUN
taxlaw-2840	237	61	and	and	CCONJ
taxlaw-2840	237	62	tiny	tiny	ADJ
taxlaw-2840	237	63	religious	religious	ADJ
taxlaw-2840	237	64	schools	school	NOUN
taxlaw-2840	237	65	teaching	teach	VERB
taxlaw-2840	237	66	a	a	DET
taxlaw-2840	237	67	few	few	ADJ
taxlaw-2840	237	68	dozen	dozen	NOUN
taxlaw-2840	237	69	students	student	NOUN
taxlaw-2840	237	70	;	;	PUNCT
taxlaw-2840	237	71	large	large	ADJ
taxlaw-2840	237	72	hospitals	hospital	NOUN
taxlaw-2840	237	73	and	and	CCONJ
taxlaw-2840	237	74	small	small	ADJ
taxlaw-2840	237	75	,	,	PUNCT
taxlaw-2840	237	76	free	free	ADJ
taxlaw-2840	237	77	health	health	NOUN
taxlaw-2840	237	78	clinics	clinic	NOUN
taxlaw-2840	237	79	;	;	PUNCT
taxlaw-2840	237	80	labor	labor	NOUN
taxlaw-2840	237	81	unions	union	NOUN
taxlaw-2840	237	82	;	;	PUNCT
taxlaw-2840	237	83	chambers	chamber	NOUN
taxlaw-2840	237	84	of	of	ADP
taxlaw-2840	237	85	commerce	commerce	PROPN
taxlaw-2840	237	86	;	;	PUNCT
taxlaw-2840	237	87	churches	church	NOUN
taxlaw-2840	237	88	,	,	PUNCT
taxlaw-2840	237	89	big	big	ADJ
taxlaw-2840	237	90	and	and	CCONJ
taxlaw-2840	237	91	small	small	ADJ
taxlaw-2840	237	92	;	;	PUNCT
taxlaw-2840	237	93	the	the	DET
taxlaw-2840	237	94	metropolitan	metropolitan	ADJ
taxlaw-2840	237	95	opera	opera	NOUN
taxlaw-2840	237	96	and	and	CCONJ
taxlaw-2840	237	97	tiny	tiny	ADJ
taxlaw-2840	237	98	,	,	PUNCT
taxlaw-2840	237	99	rural	rural	ADJ
taxlaw-2840	237	100	theater	theater	NOUN
taxlaw-2840	237	101	companies	company	NOUN
taxlaw-2840	237	102	;	;	PUNCT
taxlaw-2840	237	103	the	the	DET
taxlaw-2840	237	104	local	local	ADJ
taxlaw-2840	237	105	elks	elk	NOUN
taxlaw-2840	237	106	lodge	lodge	NOUN
taxlaw-2840	237	107	;	;	PUNCT
taxlaw-2840	237	108	and	and	CCONJ
taxlaw-2840	237	109	your	your	PRON
taxlaw-2840	237	110	aunt	aunt	PROPN
taxlaw-2840	237	111	sadie	sadie	PROPN
taxlaw-2840	237	112	’s	’s	PART
taxlaw-2840	237	113	garden	garden	PROPN
taxlaw-2840	237	114	club.58	club.58	PROPN
taxlaw-2840	237	115	defining	define	VERB
taxlaw-2840	237	116	which	which	DET
taxlaw-2840	237	117	organizations	organization	NOUN
taxlaw-2840	237	118	are	be	AUX
taxlaw-2840	237	119	eligible	eligible	ADJ
taxlaw-2840	237	120	for	for	ADP
taxlaw-2840	237	121	exempt	exempt	ADJ
taxlaw-2840	237	122	status	status	NOUN
taxlaw-2840	237	123	and	and	CCONJ
taxlaw-2840	237	124	,	,	PUNCT
taxlaw-2840	237	125	separately	separately	ADV
taxlaw-2840	237	126	,	,	PUNCT
taxlaw-2840	237	127	which	which	PRON
taxlaw-2840	237	128	may	may	AUX
taxlaw-2840	237	129	receive	receive	VERB
taxlaw-2840	237	130	tax	tax	NOUN
taxlaw-2840	237	131	deductible	deductible	ADJ
taxlaw-2840	237	132	contributions	contribution	NOUN
taxlaw-2840	237	133	is	be	AUX
taxlaw-2840	237	134	complicated.59	complicated.59	VERB
taxlaw-2840	237	135	evaluating	evaluate	VERB
taxlaw-2840	237	136	applications	application	NOUN
taxlaw-2840	237	137	for	for	ADP
taxlaw-2840	237	138	exempt	exempt	ADJ
taxlaw-2840	237	139	status	status	NOUN
taxlaw-2840	237	140	and	and	CCONJ
taxlaw-2840	237	141	monitoring	monitor	VERB
taxlaw-2840	237	142	existing	exist	VERB
taxlaw-2840	237	143	organizations	organization	NOUN
taxlaw-2840	237	144	for	for	ADP
taxlaw-2840	237	145	continued	continued	ADJ
taxlaw-2840	237	146	compliance	compliance	NOUN
taxlaw-2840	237	147	with	with	ADP
taxlaw-2840	237	148	eligibility	eligibility	NOUN
taxlaw-2840	237	149	requirements	requirement	NOUN
taxlaw-2840	237	150	are	be	AUX
taxlaw-2840	237	151	even	even	ADV
taxlaw-2840	237	152	more	more	ADV
taxlaw-2840	237	153	difficult	difficult	ADJ
taxlaw-2840	237	154	and	and	CCONJ
taxlaw-2840	237	155	often	often	ADV
taxlaw-2840	237	156	require	require	VERB
taxlaw-2840	237	157	the	the	DET
taxlaw-2840	237	158	irs	irs	PROPN
taxlaw-2840	237	159	to	to	PART
taxlaw-2840	237	160	venture	venture	VERB
taxlaw-2840	237	161	outside	outside	ADP
taxlaw-2840	237	162	its	its	PRON
taxlaw-2840	237	163	primary	primary	ADJ
taxlaw-2840	237	164	expertise	expertise	NOUN
taxlaw-2840	237	165	.	.	PUNCT
taxlaw-2840	238	1	tax	tax	NOUN
taxlaw-2840	238	2	administrators	administrator	NOUN
taxlaw-2840	238	3	in	in	ADP
taxlaw-2840	238	4	this	this	DET
taxlaw-2840	238	5	sector	sector	NOUN
taxlaw-2840	238	6	routinely	routinely	ADV
taxlaw-2840	238	7	make	make	VERB
taxlaw-2840	238	8	decisions	decision	NOUN
taxlaw-2840	238	9	implicating	implicate	VERB
taxlaw-2840	238	10	issues	issue	NOUN
taxlaw-2840	238	11	as	as	ADV
taxlaw-2840	238	12	varied	varied	ADJ
taxlaw-2840	238	13	as	as	ADP
taxlaw-2840	238	14	free	free	ADJ
taxlaw-2840	238	15	speech	speech	NOUN
taxlaw-2840	238	16	,	,	PUNCT
taxlaw-2840	238	17	politics	politic	NOUN
taxlaw-2840	238	18	,	,	PUNCT
taxlaw-2840	238	19	and	and	CCONJ
taxlaw-2840	238	20	religion;60	religion;60	NOUN
taxlaw-2840	238	21	election	election	NOUN
taxlaw-2840	238	22	law	law	NOUN
taxlaw-2840	238	23	and	and	CCONJ
taxlaw-2840	238	24	campaign	campaign	NOUN
taxlaw-2840	238	25	finance;61	finance;61	ADJ
taxlaw-2840	238	26	and	and	CCONJ
taxlaw-2840	238	27	,	,	PUNCT
taxlaw-2840	238	28	again	again	ADV
taxlaw-2840	238	29	,	,	PUNCT
taxlaw-2840	238	30	health	health	NOUN
taxlaw-2840	238	31	policy	policy	NOUN
taxlaw-2840	238	32	and	and	CCONJ
taxlaw-2840	238	33	hospital	hospital	NOUN
taxlaw-2840	238	34	governance.62	governance.62	NOUN
taxlaw-2840	238	35	for	for	ADP
taxlaw-2840	238	36	example	example	NOUN
taxlaw-2840	238	37	,	,	PUNCT
taxlaw-2840	238	38	public	public	ADJ
taxlaw-2840	238	39	charities	charity	NOUN
taxlaw-2840	238	40	are	be	AUX
taxlaw-2840	238	41	not	not	PART
taxlaw-2840	238	42	allowed	allow	VERB
taxlaw-2840	238	43	to	to	PART
taxlaw-2840	238	44	participate	participate	VERB
taxlaw-2840	238	45	in	in	ADP
taxlaw-2840	238	46	election	election	NOUN
taxlaw-2840	238	47	campaigns	campaign	NOUN
taxlaw-2840	238	48	,	,	PUNCT
taxlaw-2840	238	49	but	but	CCONJ
taxlaw-2840	238	50	the	the	DET
taxlaw-2840	238	51	irs	irs	PROPN
taxlaw-2840	238	52	’s	’s	PART
taxlaw-2840	238	53	efforts	effort	NOUN
taxlaw-2840	238	54	to	to	PART
taxlaw-2840	238	55	curb	curb	VERB
taxlaw-2840	238	56	political	political	ADJ
taxlaw-2840	238	57	speech	speech	NOUN
taxlaw-2840	238	58	by	by	ADP
taxlaw-2840	238	59	church	church	NOUN
taxlaw-2840	238	60	55	55	NUM
taxlaw-2840	238	61	t.d	t.d	NOUN
taxlaw-2840	238	62	.	.	PROPN
taxlaw-2840	238	63	9479	9479	NUM
taxlaw-2840	238	64	,	,	PUNCT
taxlaw-2840	238	65	interim	interim	ADJ
taxlaw-2840	238	66	final	final	ADJ
taxlaw-2840	238	67	rules	rule	NOUN
taxlaw-2840	238	68	under	under	ADP
taxlaw-2840	238	69	the	the	DET
taxlaw-2840	238	70	paul	paul	PROPN
taxlaw-2840	238	71	wellstone	wellstone	PROPN
taxlaw-2840	238	72	and	and	CCONJ
taxlaw-2840	238	73	pete	pete	PROPN
taxlaw-2840	238	74	domenici	domenici	PROPN
taxlaw-2840	238	75	mental	mental	ADJ
taxlaw-2840	238	76	health	health	NOUN
taxlaw-2840	238	77	parity	parity	NOUN
taxlaw-2840	238	78	and	and	CCONJ
taxlaw-2840	238	79	addiction	addiction	NOUN
taxlaw-2840	238	80	equity	equity	NOUN
taxlaw-2840	238	81	act	act	NOUN
taxlaw-2840	238	82	of	of	ADP
taxlaw-2840	238	83	2008	2008	NUM
taxlaw-2840	238	84	,	,	PUNCT
taxlaw-2840	238	85	75	75	NUM
taxlaw-2840	238	86	fed	feed	VERB
taxlaw-2840	238	87	.	.	PUNCT
taxlaw-2840	239	1	reg	reg	PROPN
taxlaw-2840	239	2	.	.	PUNCT
taxlaw-2840	240	1	5410	5410	NUM
taxlaw-2840	240	2	(	(	PUNCT
taxlaw-2840	240	3	feb	feb	X
taxlaw-2840	240	4	.	.	PROPN
taxlaw-2840	240	5	2	2	NUM
taxlaw-2840	240	6	,	,	PUNCT
taxlaw-2840	240	7	2010	2010	NUM
taxlaw-2840	240	8	)	)	PUNCT
taxlaw-2840	240	9	.	.	PUNCT
taxlaw-2840	241	1	56	56	NUM
taxlaw-2840	242	1	but	but	CCONJ
taxlaw-2840	242	2	see	see	VERB
taxlaw-2840	242	3	lloyd	lloyd	PROPN
taxlaw-2840	242	4	hitoshi	hitoshi	PROPN
taxlaw-2840	242	5	mayer	mayer	PROPN
taxlaw-2840	242	6	&	&	CCONJ
taxlaw-2840	242	7	brendan	brendan	PROPN
taxlaw-2840	242	8	m.	m.	PROPN
taxlaw-2840	242	9	wilson	wilson	PROPN
taxlaw-2840	242	10	,	,	PUNCT
taxlaw-2840	242	11	regulating	regulate	VERB
taxlaw-2840	242	12	charities	charity	NOUN
taxlaw-2840	242	13	in	in	ADP
taxlaw-2840	242	14	the	the	DET
taxlaw-2840	242	15	twenty	twenty	NUM
taxlaw-2840	242	16	-	-	PUNCT
taxlaw-2840	242	17	first	first	ADJ
taxlaw-2840	242	18	century	century	NOUN
taxlaw-2840	242	19	:	:	PUNCT
taxlaw-2840	242	20	an	an	DET
taxlaw-2840	242	21	institutional	institutional	ADJ
taxlaw-2840	242	22	choice	choice	NOUN
taxlaw-2840	242	23	analysis	analysis	NOUN
taxlaw-2840	242	24	,	,	PUNCT
taxlaw-2840	242	25	85	85	NUM
taxlaw-2840	242	26	chi.-kent	chi.-kent	PROPN
taxlaw-2840	242	27	l.	l.	PROPN
taxlaw-2840	242	28	rev	rev	PROPN
taxlaw-2840	242	29	.	.	PROPN
taxlaw-2840	242	30	479	479	NUM
taxlaw-2840	242	31	,	,	PUNCT
taxlaw-2840	242	32	498	498	NUM
taxlaw-2840	242	33	(	(	PUNCT
taxlaw-2840	242	34	2010	2010	NUM
taxlaw-2840	242	35	)	)	PUNCT
taxlaw-2840	242	36	(	(	PUNCT
taxlaw-2840	242	37	“	"	PUNCT
taxlaw-2840	242	38	despite	despite	SCONJ
taxlaw-2840	242	39	the	the	DET
taxlaw-2840	242	40	irs	irs	PROPN
taxlaw-2840	242	41	’s	’s	PART
taxlaw-2840	242	42	recent	recent	ADJ
taxlaw-2840	242	43	attempts	attempt	NOUN
taxlaw-2840	242	44	to	to	PART
taxlaw-2840	242	45	regulate	regulate	VERB
taxlaw-2840	242	46	charity	charity	NOUN
taxlaw-2840	242	47	governance	governance	NOUN
taxlaw-2840	242	48	,	,	PUNCT
taxlaw-2840	242	49	it	it	PRON
taxlaw-2840	242	50	is	be	AUX
taxlaw-2840	242	51	generally	generally	ADV
taxlaw-2840	242	52	recognized	recognize	VERB
taxlaw-2840	242	53	that	that	SCONJ
taxlaw-2840	242	54	congress	congress	PROPN
taxlaw-2840	242	55	,	,	PUNCT
taxlaw-2840	242	56	in	in	ADP
taxlaw-2840	242	57	granting	grant	VERB
taxlaw-2840	242	58	tax	tax	NOUN
taxlaw-2840	242	59	exemption	exemption	NOUN
taxlaw-2840	242	60	to	to	ADP
taxlaw-2840	242	61	charitable	charitable	ADJ
taxlaw-2840	242	62	organizations	organization	NOUN
taxlaw-2840	242	63	,	,	PUNCT
taxlaw-2840	242	64	did	do	AUX
taxlaw-2840	242	65	not	not	PART
taxlaw-2840	242	66	intend	intend	VERB
taxlaw-2840	242	67	for	for	SCONJ
taxlaw-2840	242	68	the	the	DET
taxlaw-2840	242	69	irs	irs	PROPN
taxlaw-2840	242	70	to	to	PART
taxlaw-2840	242	71	become	become	VERB
taxlaw-2840	242	72	a	a	DET
taxlaw-2840	242	73	national	national	ADJ
taxlaw-2840	242	74	regulator	regulator	NOUN
taxlaw-2840	242	75	of	of	ADP
taxlaw-2840	242	76	the	the	DET
taxlaw-2840	242	77	charitable	charitable	ADJ
taxlaw-2840	242	78	sector	sector	NOUN
taxlaw-2840	242	79	.	.	PUNCT
taxlaw-2840	242	80	”	"	PUNCT
taxlaw-2840	242	81	)	)	PUNCT
taxlaw-2840	242	82	.	.	PUNCT
taxlaw-2840	243	1	57	57	NUM
taxlaw-2840	243	2	see	see	VERB
taxlaw-2840	243	3	at	at	ADP
taxlaw-2840	243	4	-	-	PUNCT
taxlaw-2840	243	5	a	a	DET
taxlaw-2840	243	6	-	-	PUNCT
taxlaw-2840	243	7	glance	glance	NOUN
taxlaw-2840	243	8	:	:	PUNCT
taxlaw-2840	243	9	irs	irs	PROPN
taxlaw-2840	243	10	divisions	division	NOUN
taxlaw-2840	243	11	and	and	CCONJ
taxlaw-2840	243	12	principal	principal	ADJ
taxlaw-2840	243	13	offices	office	NOUN
taxlaw-2840	243	14	,	,	PUNCT
taxlaw-2840	243	15	internal	internal	ADJ
taxlaw-2840	243	16	revenue	revenue	NOUN
taxlaw-2840	243	17	serv	serv	X
taxlaw-2840	243	18	.	.	PUNCT
taxlaw-2840	243	19	,	,	PUNCT
taxlaw-2840	243	20	http://www.irs	http://www.ir	NOUN
taxlaw-2840	243	21	.gov	.gov	ADJ
taxlaw-2840	243	22	/	/	SYM
taxlaw-2840	243	23	uac	uac	NOUN
taxlaw-2840	243	24	/	/	SYM
taxlaw-2840	243	25	at	at	ADP
taxlaw-2840	243	26	-	-	PUNCT
taxlaw-2840	243	27	a	a	DET
taxlaw-2840	243	28	-	-	PUNCT
taxlaw-2840	243	29	glance:-irs	glance:-ir	NOUN
taxlaw-2840	243	30	-	-	PUNCT
taxlaw-2840	243	31	divisions	division	NOUN
taxlaw-2840	243	32	-	-	PUNCT
taxlaw-2840	243	33	and	and	CCONJ
taxlaw-2840	243	34	-	-	PUNCT
taxlaw-2840	243	35	principal	principal	NOUN
taxlaw-2840	243	36	-	-	PUNCT
taxlaw-2840	243	37	offices	office	NOUN
taxlaw-2840	243	38	[	[	X
taxlaw-2840	243	39	http://perma.cc/hs29-eqa6	http://perma.cc/hs29-eqa6	X
taxlaw-2840	243	40	]	]	X
taxlaw-2840	243	41	(	(	PUNCT
taxlaw-2840	243	42	listing	list	VERB
taxlaw-2840	243	43	four	four	NUM
taxlaw-2840	243	44	primary	primary	ADJ
taxlaw-2840	243	45	irs	irs	PROPN
taxlaw-2840	243	46	divisions	division	NOUN
taxlaw-2840	243	47	:	:	PUNCT
taxlaw-2840	243	48	wage	wage	NOUN
taxlaw-2840	243	49	and	and	CCONJ
taxlaw-2840	243	50	investment	investment	NOUN
taxlaw-2840	243	51	;	;	PUNCT
taxlaw-2840	243	52	large	large	ADJ
taxlaw-2840	243	53	business	business	NOUN
taxlaw-2840	243	54	and	and	CCONJ
taxlaw-2840	243	55	international	international	ADJ
taxlaw-2840	243	56	;	;	PUNCT
taxlaw-2840	243	57	small	small	ADJ
taxlaw-2840	243	58	business	business	NOUN
taxlaw-2840	243	59	/	/	PUNCT
taxlaw-2840	243	60	selfemployed	selfemploye	VERB
taxlaw-2840	243	61	;	;	PUNCT
taxlaw-2840	243	62	and	and	CCONJ
taxlaw-2840	243	63	tax	tax	NOUN
taxlaw-2840	243	64	-	-	PUNCT
taxlaw-2840	243	65	exempt	exempt	ADJ
taxlaw-2840	243	66	and	and	CCONJ
taxlaw-2840	243	67	government	government	NOUN
taxlaw-2840	243	68	entities	entity	NOUN
taxlaw-2840	243	69	)	)	PUNCT
taxlaw-2840	243	70	;	;	PUNCT
taxlaw-2840	243	71	tax	tax	NOUN
taxlaw-2840	243	72	exempt	exempt	ADJ
taxlaw-2840	243	73	&	&	CCONJ
taxlaw-2840	243	74	government	government	NOUN
taxlaw-2840	243	75	entities	entity	NOUN
taxlaw-2840	243	76	division	division	NOUN
taxlaw-2840	243	77	at	at	ADP
taxlaw-2840	243	78	a	a	DET
taxlaw-2840	243	79	glance	glance	NOUN
taxlaw-2840	243	80	,	,	PUNCT
taxlaw-2840	243	81	internal	internal	ADJ
taxlaw-2840	243	82	revenue	revenue	NOUN
taxlaw-2840	243	83	serv	serv	X
taxlaw-2840	243	84	.	.	PUNCT
taxlaw-2840	243	85	,	,	PUNCT
taxlaw-2840	243	86	http://www.irs.gov/government-entities/tax-exempt-&-governmententities-division-at-a-glance	http://www.irs.gov/government-entities/tax-exempt-&-governmententities-division-at-a-glance	PUNCT
taxlaw-2840	243	87	[	[	X
taxlaw-2840	243	88	http://perma.cc/wp25-3r6l	http://perma.cc/wp25-3r6l	X
taxlaw-2840	243	89	]	]	X
taxlaw-2840	243	90	(	(	PUNCT
taxlaw-2840	243	91	describing	describe	VERB
taxlaw-2840	243	92	the	the	DET
taxlaw-2840	243	93	work	work	NOUN
taxlaw-2840	243	94	of	of	ADP
taxlaw-2840	243	95	the	the	DET
taxlaw-2840	243	96	te	te	PROPN
taxlaw-2840	243	97	/	/	SYM
taxlaw-2840	243	98	ge	ge	PROPN
taxlaw-2840	243	99	division	division	NOUN
taxlaw-2840	243	100	and	and	CCONJ
taxlaw-2840	243	101	noting	note	VERB
taxlaw-2840	243	102	“	"	PUNCT
taxlaw-2840	243	103	this	this	DET
taxlaw-2840	243	104	sector	sector	NOUN
taxlaw-2840	243	105	is	be	AUX
taxlaw-2840	243	106	not	not	PART
taxlaw-2840	243	107	designed	design	VERB
taxlaw-2840	243	108	to	to	PART
taxlaw-2840	243	109	generate	generate	VERB
taxlaw-2840	243	110	revenue	revenue	NOUN
taxlaw-2840	243	111	,	,	PUNCT
taxlaw-2840	243	112	but	but	CCONJ
taxlaw-2840	243	113	rather	rather	ADV
taxlaw-2840	243	114	to	to	PART
taxlaw-2840	243	115	ensure	ensure	VERB
taxlaw-2840	243	116	that	that	SCONJ
taxlaw-2840	243	117	the	the	DET
taxlaw-2840	243	118	entities	entity	NOUN
taxlaw-2840	243	119	fulfill	fulfill	VERB
taxlaw-2840	243	120	the	the	DET
taxlaw-2840	243	121	policy	policy	NOUN
taxlaw-2840	243	122	goals	goal	NOUN
taxlaw-2840	243	123	that	that	PRON
taxlaw-2840	243	124	their	their	PRON
taxlaw-2840	243	125	tax	tax	NOUN
taxlaw-2840	243	126	exemption	exemption	NOUN
taxlaw-2840	243	127	was	be	AUX
taxlaw-2840	243	128	designed	design	VERB
taxlaw-2840	243	129	to	to	PART
taxlaw-2840	243	130	achieve	achieve	VERB
taxlaw-2840	243	131	”	"	PUNCT
taxlaw-2840	243	132	)	)	PUNCT
taxlaw-2840	243	133	.	.	PUNCT
taxlaw-2840	244	1	58	58	NUM
taxlaw-2840	244	2	i.r.c	i.r.c	NOUN
taxlaw-2840	244	3	.	.	PUNCT
taxlaw-2840	245	1	§	§	PROPN
taxlaw-2840	245	2	501(c)(1)–(29	501(c)(1)–(29	NUM
taxlaw-2840	245	3	)	)	PUNCT
taxlaw-2840	245	4	,	,	PUNCT
taxlaw-2840	245	5	(	(	PUNCT
taxlaw-2840	245	6	d)–(f	d)–(f	ADP
taxlaw-2840	245	7	)	)	PUNCT
taxlaw-2840	245	8	(	(	PUNCT
taxlaw-2840	245	9	2012	2012	NUM
taxlaw-2840	245	10	)	)	PUNCT
taxlaw-2840	245	11	;	;	PUNCT
taxlaw-2840	245	12	see	see	VERB
taxlaw-2840	245	13	also	also	ADV
taxlaw-2840	245	14	charles	charles	PROPN
taxlaw-2840	245	15	a.	a.	PROPN
taxlaw-2840	245	16	borek	borek	PROPN
taxlaw-2840	245	17	,	,	PUNCT
taxlaw-2840	245	18	decoupling	decouple	VERB
taxlaw-2840	245	19	tax	tax	NOUN
taxlaw-2840	245	20	exemption	exemption	NOUN
taxlaw-2840	245	21	for	for	ADP
taxlaw-2840	245	22	charitable	charitable	ADJ
taxlaw-2840	245	23	organizations	organization	NOUN
taxlaw-2840	245	24	,	,	PUNCT
taxlaw-2840	245	25	31	31	NUM
taxlaw-2840	245	26	wm	wm	PROPN
taxlaw-2840	245	27	.	.	PROPN
taxlaw-2840	245	28	mitchell	mitchell	PROPN
taxlaw-2840	245	29	l.	l.	PROPN
taxlaw-2840	245	30	rev	rev	PROPN
taxlaw-2840	245	31	.	.	PROPN
taxlaw-2840	245	32	183	183	NUM
taxlaw-2840	245	33	,	,	PUNCT
taxlaw-2840	245	34	201–07	201–07	NUM
taxlaw-2840	245	35	(	(	PUNCT
taxlaw-2840	245	36	2004	2004	NUM
taxlaw-2840	245	37	)	)	PUNCT
taxlaw-2840	245	38	;	;	PUNCT
taxlaw-2840	245	39	james	james	PROPN
taxlaw-2840	245	40	j.	j.	PROPN
taxlaw-2840	245	41	fishman	fishman	PROPN
taxlaw-2840	245	42	,	,	PUNCT
taxlaw-2840	245	43	the	the	DET
taxlaw-2840	245	44	nonprofit	nonprofit	ADJ
taxlaw-2840	245	45	sector	sector	NOUN
taxlaw-2840	245	46	:	:	PUNCT
taxlaw-2840	245	47	myths	myth	NOUN
taxlaw-2840	245	48	and	and	CCONJ
taxlaw-2840	245	49	realities	reality	NOUN
taxlaw-2840	245	50	,	,	PUNCT
taxlaw-2840	245	51	9	9	NUM
taxlaw-2840	245	52	n.y	n.y	PROPN
taxlaw-2840	245	53	.	.	PROPN
taxlaw-2840	245	54	city	city	PROPN
taxlaw-2840	245	55	l.	l.	PROPN
taxlaw-2840	245	56	rev	rev	PROPN
taxlaw-2840	245	57	.	.	PROPN
taxlaw-2840	245	58	303	303	NUM
taxlaw-2840	245	59	,	,	PUNCT
taxlaw-2840	245	60	303–05	303–05	NUM
taxlaw-2840	245	61	(	(	PUNCT
taxlaw-2840	245	62	2006	2006	NUM
taxlaw-2840	245	63	)	)	PUNCT
taxlaw-2840	245	64	.	.	PUNCT
taxlaw-2840	246	1	59	59	NUM
taxlaw-2840	246	2	only	only	ADV
taxlaw-2840	246	3	some	some	DET
taxlaw-2840	246	4	exempt	exempt	ADJ
taxlaw-2840	246	5	organizations	organization	NOUN
taxlaw-2840	246	6	can	can	AUX
taxlaw-2840	246	7	receive	receive	VERB
taxlaw-2840	246	8	tax	tax	NOUN
taxlaw-2840	246	9	deductible	deductible	ADJ
taxlaw-2840	246	10	contributions	contribution	NOUN
taxlaw-2840	246	11	.	.	PUNCT
taxlaw-2840	247	1	compare	compare	ADJ
taxlaw-2840	247	2	i.r.c	i.r.c	NOUN
taxlaw-2840	247	3	.	.	PUNCT
taxlaw-2840	248	1	§	§	PROPN
taxlaw-2840	248	2	501	501	NUM
taxlaw-2840	248	3	(	(	PUNCT
taxlaw-2840	248	4	listing	list	VERB
taxlaw-2840	248	5	types	type	NOUN
taxlaw-2840	248	6	of	of	ADP
taxlaw-2840	248	7	exempt	exempt	ADJ
taxlaw-2840	248	8	organizations	organization	NOUN
taxlaw-2840	248	9	)	)	PUNCT
taxlaw-2840	248	10	,	,	PUNCT
taxlaw-2840	248	11	with	with	ADP
taxlaw-2840	248	12	i.r.c	i.r.c	NOUN
taxlaw-2840	248	13	.	.	PUNCT
taxlaw-2840	249	1	§	§	PROPN
taxlaw-2840	249	2	170(c	170(c	PROPN
taxlaw-2840	249	3	)	)	PUNCT
taxlaw-2840	249	4	(	(	PUNCT
taxlaw-2840	249	5	listing	list	VERB
taxlaw-2840	249	6	organizations	organization	NOUN
taxlaw-2840	249	7	eligible	eligible	ADJ
taxlaw-2840	249	8	to	to	PART
taxlaw-2840	249	9	receive	receive	VERB
taxlaw-2840	249	10	deductible	deductible	ADJ
taxlaw-2840	249	11	contributions	contribution	NOUN
taxlaw-2840	249	12	)	)	PUNCT
taxlaw-2840	249	13	.	.	PUNCT
taxlaw-2840	250	1	60	60	NUM
taxlaw-2840	250	2	see	see	VERB
taxlaw-2840	250	3	generally	generally	ADV
taxlaw-2840	250	4	johnny	johnny	PROPN
taxlaw-2840	250	5	rex	rex	PROPN
taxlaw-2840	250	6	buckles	buckles	PROPN
taxlaw-2840	250	7	,	,	PUNCT
taxlaw-2840	250	8	does	do	AUX
taxlaw-2840	250	9	the	the	DET
taxlaw-2840	250	10	constitutional	constitutional	ADJ
taxlaw-2840	250	11	norm	norm	NOUN
taxlaw-2840	250	12	of	of	ADP
taxlaw-2840	250	13	separation	separation	NOUN
taxlaw-2840	250	14	of	of	ADP
taxlaw-2840	250	15	church	church	NOUN
taxlaw-2840	250	16	and	and	CCONJ
taxlaw-2840	250	17	state	state	NOUN
taxlaw-2840	250	18	justify	justify	VERB
taxlaw-2840	250	19	the	the	DET
taxlaw-2840	250	20	denial	denial	NOUN
taxlaw-2840	250	21	of	of	ADP
taxlaw-2840	250	22	tax	tax	NOUN
taxlaw-2840	250	23	exemption	exemption	NOUN
taxlaw-2840	250	24	to	to	ADP
taxlaw-2840	250	25	churches	church	NOUN
taxlaw-2840	250	26	that	that	PRON
taxlaw-2840	250	27	engage	engage	VERB
taxlaw-2840	250	28	in	in	ADP
taxlaw-2840	250	29	partisan	partisan	ADJ
taxlaw-2840	250	30	political	political	ADJ
taxlaw-2840	250	31	speech	speech	NOUN
taxlaw-2840	250	32	?	?	PUNCT
taxlaw-2840	250	33	,	,	PUNCT
taxlaw-2840	250	34	84	84	NUM
taxlaw-2840	250	35	ind	ind	NOUN
taxlaw-2840	250	36	.	.	PUNCT
taxlaw-2840	251	1	l.j	l.j	PROPN
taxlaw-2840	251	2	.	.	PROPN
taxlaw-2840	252	1	447	447	NUM
taxlaw-2840	252	2	(	(	PUNCT
taxlaw-2840	252	3	2009	2009	NUM
taxlaw-2840	252	4	)	)	PUNCT
taxlaw-2840	252	5	;	;	PUNCT
taxlaw-2840	253	1	richard	richard	PROPN
taxlaw-2840	253	2	w.	w.	PROPN
taxlaw-2840	253	3	garnett	garnett	PROPN
taxlaw-2840	253	4	,	,	PUNCT
taxlaw-2840	253	5	a	a	DET
taxlaw-2840	253	6	quiet	quiet	ADJ
taxlaw-2840	253	7	faith	faith	NOUN
taxlaw-2840	253	8	?	?	PUNCT
taxlaw-2840	254	1	taxes	taxis	NOUN
taxlaw-2840	254	2	,	,	PUNCT
taxlaw-2840	254	3	politics	politic	NOUN
taxlaw-2840	254	4	,	,	PUNCT
taxlaw-2840	254	5	and	and	CCONJ
taxlaw-2840	254	6	the	the	DET
taxlaw-2840	254	7	privatization	privatization	NOUN
taxlaw-2840	254	8	of	of	ADP
taxlaw-2840	254	9	religion	religion	NOUN
taxlaw-2840	254	10	,	,	PUNCT
taxlaw-2840	254	11	42	42	NUM
taxlaw-2840	254	12	b.c	b.c	PROPN
taxlaw-2840	254	13	.	.	PROPN
taxlaw-2840	254	14	l.	l.	PROPN
taxlaw-2840	254	15	rev	rev	PROPN
taxlaw-2840	254	16	.	.	PROPN
taxlaw-2840	254	17	771	771	NUM
taxlaw-2840	254	18	(	(	PUNCT
taxlaw-2840	254	19	2001	2001	NUM
taxlaw-2840	254	20	)	)	PUNCT
taxlaw-2840	254	21	;	;	PUNCT
taxlaw-2840	254	22	steffen	steffen	PROPN
taxlaw-2840	254	23	n.	n.	PROPN
taxlaw-2840	254	24	johnson	johnson	PROPN
taxlaw-2840	254	25	,	,	PUNCT
taxlaw-2840	254	26	of	of	ADP
taxlaw-2840	254	27	politics	politic	NOUN
taxlaw-2840	254	28	and	and	CCONJ
taxlaw-2840	254	29	pulpits	pulpit	NOUN
taxlaw-2840	254	30	:	:	PUNCT
taxlaw-2840	254	31	a	a	DET
taxlaw-2840	254	32	first	first	ADJ
taxlaw-2840	254	33	amendment	amendment	NOUN
taxlaw-2840	254	34	analysis	analysis	NOUN
taxlaw-2840	254	35	of	of	ADP
taxlaw-2840	254	36	irs	irs	PROPN
taxlaw-2840	254	37	restrictions	restriction	NOUN
taxlaw-2840	254	38	on	on	ADP
taxlaw-2840	254	39	the	the	DET
taxlaw-2840	254	40	political	political	ADJ
taxlaw-2840	254	41	activities	activity	NOUN
taxlaw-2840	254	42	of	of	ADP
taxlaw-2840	254	43	religious	religious	ADJ
taxlaw-2840	254	44	organizations	organization	NOUN
taxlaw-2840	254	45	,	,	PUNCT
taxlaw-2840	254	46	42	42	NUM
taxlaw-2840	254	47	b.c	b.c	PROPN
taxlaw-2840	254	48	.	.	PROPN
taxlaw-2840	254	49	l.	l.	PROPN
taxlaw-2840	254	50	rev	rev	PROPN
taxlaw-2840	254	51	.	.	PROPN
taxlaw-2840	255	1	875	875	NUM
taxlaw-2840	255	2	(	(	PUNCT
taxlaw-2840	255	3	2001	2001	NUM
taxlaw-2840	255	4	)	)	PUNCT
taxlaw-2840	255	5	.	.	PUNCT
taxlaw-2840	256	1	61	61	NUM
taxlaw-2840	256	2	demonstrating	demonstrate	VERB
taxlaw-2840	256	3	the	the	DET
taxlaw-2840	256	4	issues	issue	NOUN
taxlaw-2840	256	5	that	that	PRON
taxlaw-2840	256	6	the	the	DET
taxlaw-2840	256	7	irs	irs	PROPN
taxlaw-2840	256	8	faces	face	VERB
taxlaw-2840	256	9	in	in	ADP
taxlaw-2840	256	10	this	this	DET
taxlaw-2840	256	11	area	area	NOUN
taxlaw-2840	256	12	,	,	PUNCT
taxlaw-2840	256	13	in	in	ADP
taxlaw-2840	256	14	2011	2011	NUM
taxlaw-2840	256	15	,	,	PUNCT
taxlaw-2840	256	16	the	the	DET
taxlaw-2840	256	17	election	election	NOUN
taxlaw-2840	256	18	law	law	NOUN
taxlaw-2840	256	19	journal	journal	NOUN
taxlaw-2840	256	20	published	publish	VERB
taxlaw-2840	256	21	an	an	DET
taxlaw-2840	256	22	entire	entire	ADJ
taxlaw-2840	256	23	volume	volume	NOUN
taxlaw-2840	256	24	on	on	ADP
taxlaw-2840	256	25	this	this	DET
taxlaw-2840	256	26	topic	topic	NOUN
taxlaw-2840	256	27	.	.	PUNCT
taxlaw-2840	257	1	for	for	ADP
taxlaw-2840	257	2	just	just	ADV
taxlaw-2840	257	3	a	a	DET
taxlaw-2840	257	4	few	few	ADJ
taxlaw-2840	257	5	of	of	ADP
taxlaw-2840	257	6	the	the	DET
taxlaw-2840	257	7	contributions	contribution	NOUN
taxlaw-2840	257	8	to	to	ADP
taxlaw-2840	257	9	that	that	DET
taxlaw-2840	257	10	volume	volume	NOUN
taxlaw-2840	257	11	,	,	PUNCT
taxlaw-2840	257	12	see	see	VERB
taxlaw-2840	257	13	,	,	PUNCT
taxlaw-2840	257	14	for	for	ADP
taxlaw-2840	257	15	example	example	NOUN
taxlaw-2840	257	16	,	,	PUNCT
taxlaw-2840	257	17	richard	richard	PROPN
taxlaw-2840	257	18	briffault	briffault	PROPN
taxlaw-2840	257	19	,	,	PUNCT
taxlaw-2840	257	20	nonprofits	nonprofit	NOUN
taxlaw-2840	257	21	and	and	CCONJ
taxlaw-2840	257	22	disclosure	disclosure	NOUN
taxlaw-2840	257	23	in	in	ADP
taxlaw-2840	257	24	the	the	DET
taxlaw-2840	257	25	wake	wake	NOUN
taxlaw-2840	257	26	of	of	ADP
taxlaw-2840	257	27	citizens	citizen	NOUN
taxlaw-2840	257	28	united	unite	VERB
taxlaw-2840	257	29	,	,	PUNCT
taxlaw-2840	257	30	10	10	NUM
taxlaw-2840	257	31	election	election	NOUN
taxlaw-2840	257	32	l.j	l.j	NOUN
taxlaw-2840	257	33	.	.	PROPN
taxlaw-2840	257	34	337	337	NUM
taxlaw-2840	257	35	(	(	PUNCT
taxlaw-2840	257	36	2011	2011	NUM
taxlaw-2840	257	37	)	)	PUNCT
taxlaw-2840	257	38	;	;	PUNCT
taxlaw-2840	257	39	lloyd	lloyd	PROPN
taxlaw-2840	257	40	hitoshi	hitoshi	PROPN
taxlaw-2840	257	41	mayer	mayer	PROPN
taxlaw-2840	257	42	,	,	PUNCT
taxlaw-2840	257	43	charities	charity	NOUN
taxlaw-2840	257	44	and	and	CCONJ
taxlaw-2840	257	45	lobbying	lobbying	NOUN
taxlaw-2840	257	46	:	:	PUNCT
taxlaw-2840	257	47	institutional	institutional	ADJ
taxlaw-2840	257	48	rights	right	NOUN
taxlaw-2840	257	49	in	in	ADP
taxlaw-2840	257	50	the	the	DET
taxlaw-2840	257	51	wake	wake	NOUN
taxlaw-2840	257	52	of	of	ADP
taxlaw-2840	257	53	citizens	citizen	NOUN
taxlaw-2840	257	54	united	unite	VERB
taxlaw-2840	257	55	,	,	PUNCT
taxlaw-2840	257	56	10	10	NUM
taxlaw-2840	257	57	election	election	NOUN
taxlaw-2840	257	58	l.j	l.j	NOUN
taxlaw-2840	257	59	.	.	PROPN
taxlaw-2840	257	60	407	407	NUM
taxlaw-2840	257	61	(	(	PUNCT
taxlaw-2840	257	62	2011	2011	NUM
taxlaw-2840	257	63	)	)	PUNCT
taxlaw-2840	257	64	;	;	PUNCT
taxlaw-2840	257	65	donald	donald	PROPN
taxlaw-2840	257	66	b.	b.	PROPN
taxlaw-2840	257	67	tobin	tobin	PROPN
taxlaw-2840	257	68	,	,	PUNCT
taxlaw-2840	257	69	campaign	campaign	NOUN
taxlaw-2840	257	70	disclosure	disclosure	NOUN
taxlaw-2840	257	71	and	and	CCONJ
taxlaw-2840	257	72	tax	tax	NOUN
taxlaw-2840	257	73	-	-	PUNCT
taxlaw-2840	257	74	exempt	exempt	ADJ
taxlaw-2840	257	75	entities	entity	NOUN
taxlaw-2840	257	76	:	:	PUNCT
taxlaw-2840	257	77	a	a	DET
taxlaw-2840	257	78	quick	quick	ADJ
taxlaw-2840	257	79	repair	repair	NOUN
taxlaw-2840	257	80	to	to	ADP
taxlaw-2840	257	81	the	the	DET
taxlaw-2840	257	82	regulatory	regulatory	ADJ
taxlaw-2840	257	83	plumbing	plumbing	NOUN
taxlaw-2840	257	84	,	,	PUNCT
taxlaw-2840	257	85	10	10	NUM
taxlaw-2840	257	86	election	election	NOUN
taxlaw-2840	257	87	l.j	l.j	NOUN
taxlaw-2840	257	88	.	.	PROPN
taxlaw-2840	257	89	427	427	NUM
taxlaw-2840	257	90	(	(	PUNCT
taxlaw-2840	257	91	2011	2011	NUM
taxlaw-2840	257	92	)	)	PUNCT
taxlaw-2840	257	93	.	.	PUNCT
taxlaw-2840	258	1	62	62	NUM
taxlaw-2840	258	2	see	see	VERB
taxlaw-2840	258	3	,	,	PUNCT
taxlaw-2840	258	4	e.g.	e.g.	ADV
taxlaw-2840	258	5	,	,	PUNCT
taxlaw-2840	258	6	jessica	jessica	PROPN
taxlaw-2840	258	7	berg	berg	PROPN
taxlaw-2840	258	8	,	,	PUNCT
taxlaw-2840	258	9	putting	put	VERB
taxlaw-2840	258	10	the	the	DET
taxlaw-2840	258	11	community	community	NOUN
taxlaw-2840	258	12	back	back	ADV
taxlaw-2840	258	13	into	into	ADP
taxlaw-2840	258	14	the	the	DET
taxlaw-2840	258	15	“	"	PUNCT
taxlaw-2840	258	16	community	community	NOUN
taxlaw-2840	258	17	benefit	benefit	NOUN
taxlaw-2840	258	18	”	"	PUNCT
taxlaw-2840	258	19	standard	standard	NOUN
taxlaw-2840	258	20	,	,	PUNCT
taxlaw-2840	258	21	44	44	NUM
taxlaw-2840	258	22	ga	ga	PROPN
taxlaw-2840	258	23	.	.	PROPN
taxlaw-2840	258	24	l.	l.	PROPN
taxlaw-2840	258	25	rev	rev	PROPN
taxlaw-2840	258	26	.	.	PROPN
taxlaw-2840	258	27	375	375	NUM
taxlaw-2840	258	28	,	,	PUNCT
taxlaw-2840	258	29	377	377	NUM
taxlaw-2840	258	30	(	(	PUNCT
taxlaw-2840	258	31	2010	2010	NUM
taxlaw-2840	258	32	)	)	PUNCT
taxlaw-2840	258	33	(	(	PUNCT
taxlaw-2840	258	34	discussing	discuss	VERB
taxlaw-2840	258	35	irs	irs	PROPN
taxlaw-2840	258	36	-	-	PUNCT
taxlaw-2840	258	37	developed	develop	VERB
taxlaw-2840	258	38	“	"	PUNCT
taxlaw-2840	258	39	community	community	NOUN
taxlaw-2840	258	40	benefit	benefit	NOUN
taxlaw-2840	258	41	”	"	PUNCT
taxlaw-2840	258	42	criteria	criterion	NOUN
taxlaw-2840	258	43	that	that	PRON
taxlaw-2840	258	44	nonprofit	nonprofit	ADJ
taxlaw-2840	258	45	hospitals	hospital	NOUN
taxlaw-2840	258	46	must	must	AUX
taxlaw-2840	258	47	satisfy	satisfy	VERB
taxlaw-2840	258	48	to	to	PART
taxlaw-2840	258	49	maintain	maintain	VERB
taxlaw-2840	258	50	exempt	exempt	ADJ
taxlaw-2840	258	51	status	status	NOUN
taxlaw-2840	258	52	)	)	PUNCT
taxlaw-2840	258	53	.	.	PUNCT
taxlaw-2840	259	1	2016	2016	NUM
taxlaw-2840	259	2	]	]	PUNCT
taxlaw-2840	259	3	pursuing	pursue	VERB
taxlaw-2840	259	4	a	a	DET
taxlaw-2840	259	5	single	single	ADJ
taxlaw-2840	259	6	mission	mission	NOUN
taxlaw-2840	259	7	(	(	PUNCT
taxlaw-2840	259	8	or	or	CCONJ
taxlaw-2840	259	9	something	something	PRON
taxlaw-2840	259	10	closer	close	ADJ
taxlaw-2840	259	11	to	to	ADP
taxlaw-2840	259	12	it	it	PRON
taxlaw-2840	259	13	)	)	PUNCT
taxlaw-2840	259	14	179	179	NUM
taxlaw-2840	259	15	leaders	leader	NOUN
taxlaw-2840	259	16	implicate	implicate	VERB
taxlaw-2840	259	17	first	first	ADJ
taxlaw-2840	259	18	amendment	amendment	NOUN
taxlaw-2840	259	19	issues	issue	NOUN
taxlaw-2840	259	20	that	that	PRON
taxlaw-2840	259	21	the	the	DET
taxlaw-2840	259	22	irs	irs	PROPN
taxlaw-2840	259	23	has	have	AUX
taxlaw-2840	259	24	proven	prove	VERB
taxlaw-2840	259	25	ill	ill	ADV
taxlaw-2840	259	26	-	-	PUNCT
taxlaw-2840	259	27	equipped	equip	VERB
taxlaw-2840	259	28	to	to	PART
taxlaw-2840	259	29	handle	handle	VERB
taxlaw-2840	259	30	,	,	PUNCT
taxlaw-2840	259	31	damaging	damage	VERB
taxlaw-2840	259	32	the	the	DET
taxlaw-2840	259	33	irs	irs	PROPN
taxlaw-2840	259	34	’s	’s	PART
taxlaw-2840	259	35	credibility.63	credibility.63	NOUN
taxlaw-2840	259	36	for	for	ADP
taxlaw-2840	259	37	another	another	DET
taxlaw-2840	259	38	prime	prime	ADJ
taxlaw-2840	259	39	example	example	NOUN
taxlaw-2840	259	40	of	of	ADP
taxlaw-2840	259	41	the	the	DET
taxlaw-2840	259	42	difficulties	difficulty	NOUN
taxlaw-2840	259	43	the	the	DET
taxlaw-2840	259	44	irs	irs	PROPN
taxlaw-2840	259	45	faces	face	VERB
taxlaw-2840	259	46	in	in	ADP
taxlaw-2840	259	47	regulating	regulate	VERB
taxlaw-2840	259	48	nonprofits	nonprofit	NOUN
taxlaw-2840	259	49	,	,	PUNCT
taxlaw-2840	259	50	one	one	NUM
taxlaw-2840	259	51	need	need	AUX
taxlaw-2840	259	52	look	look	VERB
taxlaw-2840	259	53	no	no	ADV
taxlaw-2840	259	54	further	far	ADV
taxlaw-2840	259	55	than	than	ADP
taxlaw-2840	259	56	the	the	DET
taxlaw-2840	259	57	recent	recent	ADJ
taxlaw-2840	259	58	irs	irs	PROPN
taxlaw-2840	259	59	-	-	PUNCT
taxlaw-2840	259	60	tea	tea	NOUN
taxlaw-2840	259	61	party	party	NOUN
taxlaw-2840	259	62	kerfuffle	kerfuffle	ADV
taxlaw-2840	259	63	,	,	PUNCT
taxlaw-2840	259	64	concerning	concern	VERB
taxlaw-2840	259	65	the	the	DET
taxlaw-2840	259	66	irs	irs	PROPN
taxlaw-2840	259	67	’s	’s	PART
taxlaw-2840	259	68	efforts	effort	NOUN
taxlaw-2840	259	69	to	to	PART
taxlaw-2840	259	70	evaluate	evaluate	VERB
taxlaw-2840	259	71	the	the	DET
taxlaw-2840	259	72	involvement	involvement	NOUN
taxlaw-2840	259	73	of	of	ADP
taxlaw-2840	259	74	internal	internal	ADJ
taxlaw-2840	259	75	revenue	revenue	NOUN
taxlaw-2840	259	76	code	code	NOUN
taxlaw-2840	259	77	§	§	PROPN
taxlaw-2840	259	78	501(c)(4	501(c)(4	NUM
taxlaw-2840	259	79	)	)	PUNCT
taxlaw-2840	259	80	social	social	ADJ
taxlaw-2840	259	81	welfare	welfare	NOUN
taxlaw-2840	259	82	organizations	organization	NOUN
taxlaw-2840	259	83	in	in	ADP
taxlaw-2840	259	84	candidate	candidate	NOUN
taxlaw-2840	259	85	-	-	PUNCT
taxlaw-2840	259	86	related	relate	VERB
taxlaw-2840	259	87	political	political	ADJ
taxlaw-2840	259	88	activities	activity	NOUN
taxlaw-2840	259	89	.	.	PUNCT
taxlaw-2840	260	1	no	no	ADV
taxlaw-2840	260	2	matter	matter	ADV
taxlaw-2840	260	3	whom	whom	PRON
taxlaw-2840	260	4	or	or	CCONJ
taxlaw-2840	260	5	what	what	PRON
taxlaw-2840	260	6	one	one	NOUN
taxlaw-2840	260	7	blames	blame	VERB
taxlaw-2840	260	8	for	for	ADP
taxlaw-2840	260	9	that	that	DET
taxlaw-2840	260	10	brouhaha	brouhaha	NOUN
taxlaw-2840	260	11	,	,	PUNCT
taxlaw-2840	260	12	the	the	DET
taxlaw-2840	260	13	fact	fact	NOUN
taxlaw-2840	260	14	remains	remain	VERB
taxlaw-2840	260	15	that	that	SCONJ
taxlaw-2840	260	16	the	the	DET
taxlaw-2840	260	17	irs	irs	PROPN
taxlaw-2840	260	18	failed	fail	VERB
taxlaw-2840	260	19	to	to	PART
taxlaw-2840	260	20	appreciate	appreciate	VERB
taxlaw-2840	260	21	the	the	DET
taxlaw-2840	260	22	landmine	landmine	NOUN
taxlaw-2840	260	23	onto	onto	ADP
taxlaw-2840	260	24	which	which	PRON
taxlaw-2840	260	25	it	it	PRON
taxlaw-2840	260	26	was	be	AUX
taxlaw-2840	260	27	stepping	step	VERB
taxlaw-2840	260	28	,	,	PUNCT
taxlaw-2840	260	29	and	and	CCONJ
taxlaw-2840	260	30	then	then	ADV
taxlaw-2840	260	31	handled	handle	VERB
taxlaw-2840	260	32	the	the	DET
taxlaw-2840	260	33	aftermath	aftermath	NOUN
taxlaw-2840	260	34	ineptly	ineptly	ADV
taxlaw-2840	260	35	,	,	PUNCT
taxlaw-2840	260	36	resulting	result	VERB
taxlaw-2840	260	37	in	in	ADP
taxlaw-2840	260	38	lasting	last	VERB
taxlaw-2840	260	39	damage	damage	NOUN
taxlaw-2840	260	40	to	to	ADP
taxlaw-2840	260	41	the	the	DET
taxlaw-2840	260	42	irs	irs	PROPN
taxlaw-2840	260	43	’s	’s	PART
taxlaw-2840	260	44	public	public	ADJ
taxlaw-2840	260	45	image.64	image.64	NOUN
taxlaw-2840	260	46	the	the	DET
taxlaw-2840	260	47	irs	irs	PROPN
taxlaw-2840	260	48	’s	’s	PART
taxlaw-2840	260	49	subsequent	subsequent	ADJ
taxlaw-2840	260	50	attempt	attempt	NOUN
taxlaw-2840	260	51	to	to	PART
taxlaw-2840	260	52	promulgate	promulgate	VERB
taxlaw-2840	260	53	regulations	regulation	NOUN
taxlaw-2840	260	54	to	to	PART
taxlaw-2840	260	55	clarify	clarify	VERB
taxlaw-2840	260	56	exactly	exactly	ADV
taxlaw-2840	260	57	which	which	DET
taxlaw-2840	260	58	activities	activity	NOUN
taxlaw-2840	260	59	are	be	AUX
taxlaw-2840	260	60	candidate	candidate	NOUN
taxlaw-2840	260	61	-	-	PUNCT
taxlaw-2840	260	62	related	relate	VERB
taxlaw-2840	260	63	political	political	ADJ
taxlaw-2840	260	64	activities	activity	NOUN
taxlaw-2840	260	65	was	be	AUX
taxlaw-2840	260	66	almost	almost	ADV
taxlaw-2840	260	67	as	as	ADV
taxlaw-2840	260	68	fraught	fraught	ADJ
taxlaw-2840	260	69	.	.	PUNCT
taxlaw-2840	261	1	the	the	DET
taxlaw-2840	261	2	irs	irs	PROPN
taxlaw-2840	261	3	received	receive	VERB
taxlaw-2840	261	4	more	more	ADJ
taxlaw-2840	261	5	than	than	ADP
taxlaw-2840	261	6	150,000	150,000	NUM
taxlaw-2840	261	7	comments	comment	NOUN
taxlaw-2840	261	8	—	—	PUNCT
taxlaw-2840	261	9	many	many	ADJ
taxlaw-2840	261	10	critical	critical	ADJ
taxlaw-2840	261	11	—	—	PUNCT
taxlaw-2840	261	12	from	from	ADP
taxlaw-2840	261	13	a	a	DET
taxlaw-2840	261	14	broad	broad	ADJ
taxlaw-2840	261	15	array	array	NOUN
taxlaw-2840	261	16	of	of	ADP
taxlaw-2840	261	17	interested	interested	ADJ
taxlaw-2840	261	18	parties	party	NOUN
taxlaw-2840	261	19	and	and	CCONJ
taxlaw-2840	261	20	members	member	NOUN
taxlaw-2840	261	21	of	of	ADP
taxlaw-2840	261	22	the	the	DET
taxlaw-2840	261	23	public	public	NOUN
taxlaw-2840	261	24	,	,	PUNCT
taxlaw-2840	261	25	prompting	prompt	VERB
taxlaw-2840	261	26	the	the	DET
taxlaw-2840	261	27	irs	irs	PROPN
taxlaw-2840	261	28	to	to	PART
taxlaw-2840	261	29	delay	delay	VERB
taxlaw-2840	261	30	the	the	DET
taxlaw-2840	261	31	implementation	implementation	NOUN
taxlaw-2840	261	32	of	of	ADP
taxlaw-2840	261	33	those	those	DET
taxlaw-2840	261	34	regulations.65	regulations.65	NOUN
taxlaw-2840	261	35	these	these	PRON
taxlaw-2840	261	36	and	and	CCONJ
taxlaw-2840	261	37	other	other	ADJ
taxlaw-2840	261	38	programs	program	NOUN
taxlaw-2840	261	39	,	,	PUNCT
taxlaw-2840	261	40	purposes	purpose	NOUN
taxlaw-2840	261	41	,	,	PUNCT
taxlaw-2840	261	42	and	and	CCONJ
taxlaw-2840	261	43	functions	function	NOUN
taxlaw-2840	261	44	that	that	PRON
taxlaw-2840	261	45	are	be	AUX
taxlaw-2840	261	46	at	at	ADP
taxlaw-2840	261	47	best	well	ADV
taxlaw-2840	261	48	tangentially	tangentially	ADV
taxlaw-2840	261	49	related	relate	VERB
taxlaw-2840	261	50	to	to	ADP
taxlaw-2840	261	51	the	the	DET
taxlaw-2840	261	52	irs	irs	PROPN
taxlaw-2840	261	53	’s	’s	PART
taxlaw-2840	261	54	revenue	revenue	NOUN
taxlaw-2840	261	55	raising	raise	VERB
taxlaw-2840	261	56	mission	mission	NOUN
taxlaw-2840	261	57	take	take	VERB
taxlaw-2840	261	58	up	up	ADP
taxlaw-2840	261	59	a	a	DET
taxlaw-2840	261	60	much	much	ADV
taxlaw-2840	261	61	greater	great	ADJ
taxlaw-2840	261	62	proportion	proportion	NOUN
taxlaw-2840	261	63	of	of	ADP
taxlaw-2840	261	64	tax	tax	NOUN
taxlaw-2840	261	65	administration	administration	NOUN
taxlaw-2840	261	66	efforts	effort	NOUN
taxlaw-2840	261	67	and	and	CCONJ
taxlaw-2840	261	68	resources	resource	NOUN
taxlaw-2840	261	69	than	than	SCONJ
taxlaw-2840	261	70	is	be	AUX
taxlaw-2840	261	71	generally	generally	ADV
taxlaw-2840	261	72	realized	realize	VERB
taxlaw-2840	261	73	.	.	PUNCT
taxlaw-2840	262	1	in	in	ADP
taxlaw-2840	262	2	other	other	ADJ
taxlaw-2840	262	3	work	work	NOUN
taxlaw-2840	262	4	,	,	PUNCT
taxlaw-2840	262	5	i	i	PRON
taxlaw-2840	262	6	documented	document	VERB
taxlaw-2840	262	7	the	the	DET
taxlaw-2840	262	8	extent	extent	NOUN
taxlaw-2840	262	9	to	to	PART
taxlaw-2840	262	10	which	which	PRON
taxlaw-2840	262	11	treasury	treasury	NOUN
taxlaw-2840	262	12	and	and	CCONJ
taxlaw-2840	262	13	irs	irs	PROPN
taxlaw-2840	262	14	focus	focus	VERB
taxlaw-2840	262	15	their	their	PRON
taxlaw-2840	262	16	regulatory	regulatory	ADJ
taxlaw-2840	262	17	efforts	effort	NOUN
taxlaw-2840	262	18	on	on	ADP
taxlaw-2840	262	19	tax	tax	NOUN
taxlaw-2840	262	20	expenditures	expenditure	NOUN
taxlaw-2840	262	21	and	and	CCONJ
taxlaw-2840	262	22	other	other	ADJ
taxlaw-2840	262	23	social	social	ADJ
taxlaw-2840	262	24	welfare	welfare	NOUN
taxlaw-2840	262	25	and	and	CCONJ
taxlaw-2840	262	26	regulatory	regulatory	ADJ
taxlaw-2840	262	27	programs	program	NOUN
taxlaw-2840	262	28	as	as	SCONJ
taxlaw-2840	262	29	opposed	oppose	VERB
taxlaw-2840	262	30	to	to	ADP
taxlaw-2840	262	31	revenue	revenue	NOUN
taxlaw-2840	262	32	raising.66	raising.66	NOUN
taxlaw-2840	262	33	according	accord	VERB
taxlaw-2840	262	34	to	to	ADP
taxlaw-2840	262	35	that	that	DET
taxlaw-2840	262	36	study	study	NOUN
taxlaw-2840	262	37	,	,	PUNCT
taxlaw-2840	262	38	from	from	ADP
taxlaw-2840	262	39	2008	2008	NUM
taxlaw-2840	262	40	through	through	ADP
taxlaw-2840	262	41	2012	2012	NUM
taxlaw-2840	262	42	,	,	PUNCT
taxlaw-2840	262	43	treasury	treasury	PROPN
taxlaw-2840	262	44	and	and	CCONJ
taxlaw-2840	262	45	the	the	DET
taxlaw-2840	262	46	irs	irs	PROPN
taxlaw-2840	262	47	spent	spend	VERB
taxlaw-2840	262	48	almost	almost	ADV
taxlaw-2840	262	49	as	as	ADV
taxlaw-2840	262	50	much	much	ADJ
taxlaw-2840	262	51	time	time	NOUN
taxlaw-2840	262	52	and	and	CCONJ
taxlaw-2840	262	53	effort	effort	NOUN
taxlaw-2840	262	54	drafting	drafting	NOUN
taxlaw-2840	262	55	regulations	regulation	NOUN
taxlaw-2840	262	56	addressing	address	VERB
taxlaw-2840	262	57	tax	tax	NOUN
taxlaw-2840	262	58	expenditures	expenditure	NOUN
taxlaw-2840	262	59	and	and	CCONJ
taxlaw-2840	262	60	other	other	ADJ
taxlaw-2840	262	61	social	social	ADJ
taxlaw-2840	262	62	welfare	welfare	NOUN
taxlaw-2840	262	63	and	and	CCONJ
taxlaw-2840	262	64	regulatory	regulatory	ADJ
taxlaw-2840	262	65	matters	matter	NOUN
taxlaw-2840	262	66	like	like	ADP
taxlaw-2840	262	67	the	the	DET
taxlaw-2840	262	68	affordable	affordable	ADJ
taxlaw-2840	262	69	care	care	PROPN
taxlaw-2840	262	70	act	act	PROPN
taxlaw-2840	262	71	,	,	PUNCT
taxlaw-2840	262	72	erisa	erisa	NOUN
taxlaw-2840	262	73	,	,	PUNCT
taxlaw-2840	262	74	and	and	CCONJ
taxlaw-2840	262	75	exempt	exempt	ADJ
taxlaw-2840	262	76	organizations	organization	NOUN
taxlaw-2840	262	77	as	as	SCONJ
taxlaw-2840	262	78	they	they	PRON
taxlaw-2840	262	79	did	do	AUX
taxlaw-2840	262	80	drafting	draft	VERB
taxlaw-2840	262	81	regulations	regulation	NOUN
taxlaw-2840	262	82	addressing	address	VERB
taxlaw-2840	262	83	the	the	DET
taxlaw-2840	262	84	individual	individual	ADJ
taxlaw-2840	262	85	,	,	PUNCT
taxlaw-2840	262	86	payroll	payroll	NOUN
taxlaw-2840	262	87	,	,	PUNCT
taxlaw-2840	262	88	and	and	CCONJ
taxlaw-2840	262	89	corporate	corporate	ADJ
taxlaw-2840	262	90	income	income	NOUN
taxlaw-2840	262	91	tax	tax	NOUN
taxlaw-2840	262	92	matters	matter	NOUN
taxlaw-2840	262	93	that	that	PRON
taxlaw-2840	262	94	actually	actually	ADV
taxlaw-2840	262	95	raise	raise	VERB
taxlaw-2840	262	96	revenue	revenue	NOUN
taxlaw-2840	262	97	.	.	PUNCT
taxlaw-2840	263	1	67	67	NUM
taxlaw-2840	263	2	in	in	ADP
taxlaw-2840	263	3	short	short	ADJ
taxlaw-2840	263	4	,	,	PUNCT
taxlaw-2840	263	5	the	the	DET
taxlaw-2840	263	6	irs	irs	PROPN
taxlaw-2840	263	7	has	have	AUX
taxlaw-2840	263	8	transitioned	transition	VERB
taxlaw-2840	263	9	over	over	ADP
taxlaw-2840	263	10	time	time	NOUN
taxlaw-2840	263	11	from	from	ADP
taxlaw-2840	263	12	a	a	DET
taxlaw-2840	263	13	mission	mission	NOUN
taxlaw-2840	263	14	-	-	PUNCT
taxlaw-2840	263	15	driven	drive	VERB
taxlaw-2840	263	16	agency	agency	NOUN
taxlaw-2840	263	17	that	that	PRON
taxlaw-2840	263	18	collects	collect	VERB
taxlaw-2840	263	19	taxes	taxis	NOUN
taxlaw-2840	263	20	to	to	ADP
taxlaw-2840	263	21	an	an	DET
taxlaw-2840	263	22	omnibus	omnibus	ADJ
taxlaw-2840	263	23	agency	agency	NOUN
taxlaw-2840	263	24	that	that	PRON
taxlaw-2840	263	25	does	do	VERB
taxlaw-2840	263	26	many	many	ADJ
taxlaw-2840	263	27	things	thing	NOUN
taxlaw-2840	263	28	.	.	PUNCT
taxlaw-2840	264	1	iii	iii	X
taxlaw-2840	264	2	.	.	PUNCT
taxlaw-2840	265	1	the	the	DET
taxlaw-2840	265	2	problems	problem	NOUN
taxlaw-2840	265	3	and	and	CCONJ
taxlaw-2840	265	4	pitfalls	pitfall	NOUN
taxlaw-2840	265	5	of	of	ADP
taxlaw-2840	265	6	the	the	DET
taxlaw-2840	265	7	multi	multi	ADJ
taxlaw-2840	265	8	-	-	ADJ
taxlaw-2840	265	9	mission	mission	ADJ
taxlaw-2840	265	10	irs	irs	PROPN
taxlaw-2840	265	11	tax	tax	NOUN
taxlaw-2840	265	12	policy	policy	NOUN
taxlaw-2840	265	13	experts	expert	NOUN
taxlaw-2840	265	14	have	have	AUX
taxlaw-2840	265	15	debated	debate	VERB
taxlaw-2840	265	16	for	for	ADP
taxlaw-2840	265	17	some	some	DET
taxlaw-2840	265	18	time	time	NOUN
taxlaw-2840	265	19	whether	whether	SCONJ
taxlaw-2840	265	20	and	and	CCONJ
taxlaw-2840	265	21	under	under	ADP
taxlaw-2840	265	22	what	what	PRON
taxlaw-2840	265	23	circumstances	circumstance	NOUN
taxlaw-2840	265	24	congress	congress	PROPN
taxlaw-2840	265	25	ought	ought	AUX
taxlaw-2840	265	26	to	to	PART
taxlaw-2840	265	27	assign	assign	VERB
taxlaw-2840	265	28	nontax	nontax	NOUN
taxlaw-2840	265	29	responsibilities	responsibility	NOUN
taxlaw-2840	265	30	to	to	ADP
taxlaw-2840	265	31	the	the	DET
taxlaw-2840	265	32	irs	irs	PROPN
taxlaw-2840	265	33	.	.	PUNCT
taxlaw-2840	266	1	for	for	ADP
taxlaw-2840	266	2	example	example	NOUN
taxlaw-2840	266	3	,	,	PUNCT
taxlaw-2840	266	4	a	a	DET
taxlaw-2840	266	5	sizable	sizable	ADJ
taxlaw-2840	266	6	literature	literature	NOUN
taxlaw-2840	266	7	exists	exist	VERB
taxlaw-2840	266	8	considering	consider	VERB
taxlaw-2840	266	9	whether	whether	SCONJ
taxlaw-2840	266	10	and	and	CCONJ
taxlaw-2840	266	11	under	under	ADP
taxlaw-2840	266	12	what	what	PRON
taxlaw-2840	266	13	circumstances	circumstance	NOUN
taxlaw-2840	266	14	tax	tax	NOUN
taxlaw-2840	266	15	expenditures	expenditure	NOUN
taxlaw-2840	266	16	are	be	AUX
taxlaw-2840	266	17	adequate	adequate	ADJ
taxlaw-2840	266	18	substitutes	substitute	NOUN
taxlaw-2840	266	19	for	for	ADP
taxlaw-2840	266	20	,	,	PUNCT
taxlaw-2840	266	21	or	or	CCONJ
taxlaw-2840	266	22	perhaps	perhaps	ADV
taxlaw-2840	266	23	even	even	ADV
taxlaw-2840	266	24	more	more	ADV
taxlaw-2840	266	25	effective	effective	ADJ
taxlaw-2840	266	26	than	than	ADP
taxlaw-2840	266	27	,	,	PUNCT
taxlaw-2840	266	28	direct	direct	ADJ
taxlaw-2840	266	29	spending	spending	NOUN
taxlaw-2840	266	30	programs	program	NOUN
taxlaw-2840	266	31	.	.	PUNCT
taxlaw-2840	267	1	comparing	compare	VERB
taxlaw-2840	267	2	the	the	DET
taxlaw-2840	267	3	eitc	eitc	NOUN
taxlaw-2840	267	4	and	and	CCONJ
taxlaw-2840	267	5	food	food	NOUN
taxlaw-2840	267	6	stamp	stamp	NOUN
taxlaw-2840	267	7	programs	program	NOUN
taxlaw-2840	267	8	as	as	ADP
taxlaw-2840	267	9	illustrative	illustrative	NOUN
taxlaw-2840	267	10	,	,	PUNCT
taxlaw-2840	267	11	david	david	PROPN
taxlaw-2840	267	12	weissbach	weissbach	PROPN
taxlaw-2840	267	13	and	and	CCONJ
taxlaw-2840	267	14	jacob	jacob	PROPN
taxlaw-2840	267	15	nussim	nussim	PROPN
taxlaw-2840	267	16	argue	argue	VERB
taxlaw-2840	267	17	that	that	SCONJ
taxlaw-2840	267	18	the	the	DET
taxlaw-2840	267	19	irs	irs	PROPN
taxlaw-2840	267	20	’s	’s	PART
taxlaw-2840	267	21	special	special	ADJ
taxlaw-2840	267	22	expertise	expertise	NOUN
taxlaw-2840	267	23	in	in	ADP
taxlaw-2840	267	24	measuring	measure	VERB
taxlaw-2840	267	25	income	income	NOUN
taxlaw-2840	267	26	makes	make	VERB
taxlaw-2840	267	27	it	it	PRON
taxlaw-2840	267	28	especially	especially	ADV
taxlaw-2840	267	29	suited	suit	VERB
taxlaw-2840	267	30	to	to	PART
taxlaw-2840	267	31	administer	administer	VERB
taxlaw-2840	267	32	means	mean	VERB
taxlaw-2840	267	33	-	-	PUNCT
taxlaw-2840	267	34	tested	test	VERB
taxlaw-2840	267	35	welfare	welfare	NOUN
taxlaw-2840	267	36	programs	program	NOUN
taxlaw-2840	267	37	.	.	PUNCT
taxlaw-2840	268	1	68	68	NUM
taxlaw-2840	268	2	also	also	ADV
taxlaw-2840	268	3	comparing	compare	VERB
taxlaw-2840	268	4	the	the	DET
taxlaw-2840	268	5	eitc	eitc	ADJ
taxlaw-2840	268	6	and	and	CCONJ
taxlaw-2840	268	7	food	food	NOUN
taxlaw-2840	268	8	stamps	stamp	NOUN
taxlaw-2840	268	9	,	,	PUNCT
taxlaw-2840	268	10	larry	larry	PROPN
taxlaw-2840	268	11	zelenak	zelenak	PROPN
taxlaw-2840	268	12	touts	tout	VERB
taxlaw-2840	268	13	the	the	DET
taxlaw-2840	268	14	benefits	benefit	NOUN
taxlaw-2840	268	15	of	of	ADP
taxlaw-2840	268	16	allowing	allow	VERB
taxlaw-2840	268	17	people	people	NOUN
taxlaw-2840	268	18	to	to	AUX
taxlaw-2840	268	19	self	self	NOUN
taxlaw-2840	268	20	-	-	PUNCT
taxlaw-2840	268	21	declare	declare	VERB
taxlaw-2840	268	22	their	their	PRON
taxlaw-2840	268	23	eligibility	eligibility	NOUN
taxlaw-2840	268	24	for	for	ADP
taxlaw-2840	268	25	government	government	NOUN
taxlaw-2840	268	26	benefits	benefit	NOUN
taxlaw-2840	268	27	,	,	PUNCT
taxlaw-2840	268	28	rather	rather	ADV
taxlaw-2840	268	29	than	than	ADP
taxlaw-2840	268	30	requiring	require	VERB
taxlaw-2840	268	31	precertification	precertification	NOUN
taxlaw-2840	268	32	of	of	ADP
taxlaw-2840	268	33	eligibility.69	eligibility.69	PROPN
taxlaw-2840	268	34	ann	ann	PROPN
taxlaw-2840	268	35	alstott	alstott	PROPN
taxlaw-2840	268	36	counters	counter	NOUN
taxlaw-2840	268	37	that	that	PRON
taxlaw-2840	268	38	,	,	PUNCT
taxlaw-2840	268	39	because	because	SCONJ
taxlaw-2840	268	40	beneficiaries	beneficiary	NOUN
taxlaw-2840	268	41	claim	claim	VERB
taxlaw-2840	268	42	the	the	DET
taxlaw-2840	268	43	63	63	NUM
taxlaw-2840	268	44	see	see	NOUN
taxlaw-2840	268	45	,	,	PUNCT
taxlaw-2840	268	46	e.g.	e.g.	ADV
taxlaw-2840	268	47	,	,	PUNCT
taxlaw-2840	268	48	donald	donald	PROPN
taxlaw-2840	268	49	b.	b.	PROPN
taxlaw-2840	268	50	tobin	tobin	PROPN
taxlaw-2840	268	51	,	,	PUNCT
taxlaw-2840	268	52	political	political	ADJ
taxlaw-2840	268	53	campaigning	campaigning	NOUN
taxlaw-2840	268	54	by	by	ADP
taxlaw-2840	268	55	churches	church	NOUN
taxlaw-2840	268	56	and	and	CCONJ
taxlaw-2840	268	57	charities	charity	NOUN
taxlaw-2840	268	58	:	:	PUNCT
taxlaw-2840	268	59	hazardous	hazardous	ADJ
taxlaw-2840	268	60	for	for	ADP
taxlaw-2840	268	61	501(c)(3)s	501(c)(3)s	PROPN
taxlaw-2840	268	62	,	,	PUNCT
taxlaw-2840	268	63	dangerous	dangerous	ADJ
taxlaw-2840	268	64	for	for	ADP
taxlaw-2840	268	65	democracy	democracy	NOUN
taxlaw-2840	268	66	,	,	PUNCT
taxlaw-2840	268	67	95	95	NUM
taxlaw-2840	268	68	geo	geo	PROPN
taxlaw-2840	268	69	.	.	PUNCT
taxlaw-2840	268	70	l.j	l.j	PROPN
taxlaw-2840	268	71	.	.	PROPN
taxlaw-2840	268	72	1313	1313	NUM
taxlaw-2840	268	73	,	,	PUNCT
taxlaw-2840	268	74	1315–17	1315–17	NUM
taxlaw-2840	268	75	(	(	PUNCT
taxlaw-2840	268	76	2007	2007	NUM
taxlaw-2840	268	77	)	)	PUNCT
taxlaw-2840	268	78	(	(	PUNCT
taxlaw-2840	268	79	describing	describe	VERB
taxlaw-2840	268	80	the	the	DET
taxlaw-2840	268	81	controversy	controversy	NOUN
taxlaw-2840	268	82	)	)	PUNCT
taxlaw-2840	268	83	.	.	PUNCT
taxlaw-2840	269	1	64	64	NUM
taxlaw-2840	269	2	see	see	VERB
taxlaw-2840	269	3	,	,	PUNCT
taxlaw-2840	269	4	e.g.	e.g.	ADV
taxlaw-2840	269	5	,	,	PUNCT
taxlaw-2840	269	6	lily	lily	ADJ
taxlaw-2840	269	7	kahng	kahng	PROPN
taxlaw-2840	269	8	,	,	PUNCT
taxlaw-2840	269	9	the	the	DET
taxlaw-2840	269	10	irs	irs	PROPN
taxlaw-2840	269	11	tea	tea	NOUN
taxlaw-2840	269	12	party	party	NOUN
taxlaw-2840	269	13	controversy	controversy	NOUN
taxlaw-2840	269	14	and	and	CCONJ
taxlaw-2840	269	15	administrative	administrative	ADJ
taxlaw-2840	269	16	discretion	discretion	NOUN
taxlaw-2840	269	17	,	,	PUNCT
taxlaw-2840	269	18	99	99	NUM
taxlaw-2840	269	19	cornell	cornell	PROPN
taxlaw-2840	269	20	l.	l.	PROPN
taxlaw-2840	269	21	rev	rev	PROPN
taxlaw-2840	269	22	.	.	PROPN
taxlaw-2840	270	1	online	online	ADV
taxlaw-2840	270	2	41	41	NUM
taxlaw-2840	270	3	(	(	PUNCT
taxlaw-2840	270	4	2013	2013	NUM
taxlaw-2840	270	5	)	)	PUNCT
taxlaw-2840	270	6	(	(	PUNCT
taxlaw-2840	270	7	detailing	detail	VERB
taxlaw-2840	270	8	the	the	DET
taxlaw-2840	270	9	controversy	controversy	NOUN
taxlaw-2840	270	10	,	,	PUNCT
taxlaw-2840	270	11	describing	describe	VERB
taxlaw-2840	270	12	the	the	DET
taxlaw-2840	270	13	irs	irs	PROPN
taxlaw-2840	270	14	’s	’s	PART
taxlaw-2840	270	15	“	"	PUNCT
taxlaw-2840	270	16	ineptitude	ineptitude	NOUN
taxlaw-2840	270	17	”	"	PUNCT
taxlaw-2840	270	18	and	and	CCONJ
taxlaw-2840	270	19	“	"	PUNCT
taxlaw-2840	270	20	[	[	X
taxlaw-2840	270	21	b]ureaucratic	b]ureaucratic	ADJ
taxlaw-2840	270	22	bungling	bungling	NOUN
taxlaw-2840	270	23	,	,	PUNCT
taxlaw-2840	270	24	”	"	PUNCT
taxlaw-2840	270	25	and	and	CCONJ
taxlaw-2840	270	26	concluding	conclude	VERB
taxlaw-2840	270	27	that	that	SCONJ
taxlaw-2840	270	28	the	the	DET
taxlaw-2840	270	29	incident	incident	NOUN
taxlaw-2840	270	30	“	"	PUNCT
taxlaw-2840	270	31	inflicted	inflict	VERB
taxlaw-2840	270	32	needless	needless	ADJ
taxlaw-2840	270	33	damage	damage	NOUN
taxlaw-2840	270	34	on	on	ADP
taxlaw-2840	270	35	the	the	DET
taxlaw-2840	270	36	irs	irs	PROPN
taxlaw-2840	270	37	”	"	PUNCT
taxlaw-2840	270	38	)	)	PUNCT
taxlaw-2840	270	39	.	.	PUNCT
taxlaw-2840	271	1	65	65	NUM
taxlaw-2840	271	2	e.g.	e.g.	ADV
taxlaw-2840	271	3	,	,	PUNCT
taxlaw-2840	271	4	irs	irs	PROPN
taxlaw-2840	271	5	update	update	NOUN
taxlaw-2840	271	6	on	on	ADP
taxlaw-2840	271	7	the	the	DET
taxlaw-2840	271	8	proposed	propose	VERB
taxlaw-2840	271	9	new	new	ADJ
taxlaw-2840	271	10	regulation	regulation	NOUN
taxlaw-2840	271	11	on	on	ADP
taxlaw-2840	271	12	501(c)(4	501(c)(4	NUM
taxlaw-2840	271	13	)	)	PUNCT
taxlaw-2840	271	14	organizations	organization	NOUN
taxlaw-2840	271	15	,	,	PUNCT
taxlaw-2840	271	16	internal	internal	ADJ
taxlaw-2840	271	17	revenue	revenue	NOUN
taxlaw-2840	271	18	serv	serv	X
taxlaw-2840	271	19	.	.	PUNCT
taxlaw-2840	272	1	(	(	PUNCT
taxlaw-2840	272	2	may	may	PROPN
taxlaw-2840	272	3	22	22	NUM
taxlaw-2840	272	4	,	,	PUNCT
taxlaw-2840	272	5	2014	2014	NUM
taxlaw-2840	272	6	)	)	PUNCT
taxlaw-2840	272	7	,	,	PUNCT
taxlaw-2840	272	8	http://www.irs.gov/uac/newsroom/irs-update-on-the-proposed-newregulation-on-501%28c%29%284%29-organizations	http://www.irs.gov/uac/newsroom/irs-update-on-the-proposed-newregulation-on-501%28c%29%284%29-organization	NOUN
taxlaw-2840	272	9	[	[	X
taxlaw-2840	272	10	http://perma.cc/796f-8fqd	http://perma.cc/796f-8fqd	PROPN
taxlaw-2840	272	11	]	]	X
taxlaw-2840	272	12	;	;	PUNCT
taxlaw-2840	272	13	irs	irs	PROPN
taxlaw-2840	272	14	to	to	PART
taxlaw-2840	272	15	rewrite	rewrite	VERB
taxlaw-2840	272	16	nonprofit	nonprofit	ADJ
taxlaw-2840	272	17	rules	rule	NOUN
taxlaw-2840	272	18	amid	amid	ADP
taxlaw-2840	272	19	criticism	criticism	NOUN
taxlaw-2840	272	20	,	,	PUNCT
taxlaw-2840	272	21	politico	politico	NOUN
taxlaw-2840	272	22	(	(	PUNCT
taxlaw-2840	272	23	may	may	PROPN
taxlaw-2840	272	24	23	23	NUM
taxlaw-2840	272	25	,	,	PUNCT
taxlaw-2840	272	26	2014	2014	NUM
taxlaw-2840	272	27	)	)	PUNCT
taxlaw-2840	272	28	,	,	PUNCT
taxlaw-2840	272	29	http://www.politico.com/story/2014/05/irsrewrite-nonprofit-rules-amid-criticism-107015.html	http://www.politico.com/story/2014/05/irsrewrite-nonprofit-rules-amid-criticism-107015.html	X
taxlaw-2840	273	1	[	[	X
taxlaw-2840	273	2	http://perma.cc/342c-jjpy	http://perma.cc/342c-jjpy	NOUN
taxlaw-2840	273	3	]	]	PUNCT
taxlaw-2840	273	4	.	.	PUNCT
taxlaw-2840	274	1	66	66	NUM
taxlaw-2840	274	2	hickman	hickman	PROPN
taxlaw-2840	274	3	,	,	PUNCT
taxlaw-2840	274	4	supra	supra	PROPN
taxlaw-2840	274	5	note	note	PROPN
taxlaw-2840	274	6	16	16	NUM
taxlaw-2840	274	7	.	.	PUNCT
taxlaw-2840	275	1	67	67	NUM
taxlaw-2840	276	1	i	i	PRON
taxlaw-2840	276	2	d.	d.	PROPN
taxlaw-2840	276	3	at	at	ADP
taxlaw-2840	276	4	1746–53	1746–53	NUM
taxlaw-2840	276	5	.	.	PUNCT
taxlaw-2840	277	1	68	68	NUM
taxlaw-2840	277	2	weisbach	weisbach	NOUN
taxlaw-2840	277	3	&	&	CCONJ
taxlaw-2840	277	4	nussim	nussim	PROPN
taxlaw-2840	277	5	,	,	PUNCT
taxlaw-2840	277	6	supra	supra	PROPN
taxlaw-2840	277	7	note	note	PROPN
taxlaw-2840	277	8	35	35	NUM
taxlaw-2840	277	9	,	,	PUNCT
taxlaw-2840	277	10	at	at	ADP
taxlaw-2840	277	11	1001–02	1001–02	NUM
taxlaw-2840	277	12	.	.	PUNCT
taxlaw-2840	278	1	69	69	NUM
taxlaw-2840	278	2	zelenak	zelenak	NOUN
taxlaw-2840	278	3	,	,	PUNCT
taxlaw-2840	278	4	supra	supra	PROPN
taxlaw-2840	278	5	note	note	PROPN
taxlaw-2840	278	6	35	35	NUM
taxlaw-2840	278	7	,	,	PUNCT
taxlaw-2840	278	8	at	at	ADP
taxlaw-2840	278	9	1915	1915	NUM
taxlaw-2840	278	10	.	.	PUNCT
taxlaw-2840	279	1	180	180	NUM
taxlaw-2840	279	2	columbia	columbia	PROPN
taxlaw-2840	279	3	journal	journal	PROPN
taxlaw-2840	279	4	of	of	ADP
taxlaw-2840	279	5	tax	tax	NOUN
taxlaw-2840	279	6	law	law	NOUN
taxlaw-2840	279	7	[	[	X
taxlaw-2840	279	8	vol.7:169	vol.7:169	PROPN
taxlaw-2840	279	9	eitc	eitc	NOUN
taxlaw-2840	279	10	by	by	ADP
taxlaw-2840	279	11	filing	file	VERB
taxlaw-2840	279	12	an	an	DET
taxlaw-2840	279	13	annual	annual	ADJ
taxlaw-2840	279	14	tax	tax	NOUN
taxlaw-2840	279	15	return	return	NOUN
taxlaw-2840	279	16	,	,	PUNCT
taxlaw-2840	279	17	that	that	DET
taxlaw-2840	279	18	program	program	NOUN
taxlaw-2840	279	19	is	be	AUX
taxlaw-2840	279	20	less	less	ADV
taxlaw-2840	279	21	able	able	ADJ
taxlaw-2840	279	22	than	than	ADP
taxlaw-2840	279	23	more	more	ADV
taxlaw-2840	279	24	traditional	traditional	ADJ
taxlaw-2840	279	25	welfare	welfare	NOUN
taxlaw-2840	279	26	programs	program	NOUN
taxlaw-2840	279	27	to	to	PART
taxlaw-2840	279	28	respond	respond	VERB
taxlaw-2840	279	29	timely	timely	ADV
taxlaw-2840	279	30	to	to	ADP
taxlaw-2840	279	31	changes	change	NOUN
taxlaw-2840	279	32	in	in	ADP
taxlaw-2840	279	33	personal	personal	ADJ
taxlaw-2840	279	34	circumstances.70	circumstances.70	PROPN
taxlaw-2840	279	35	eric	eric	PROPN
taxlaw-2840	279	36	laity	laity	NOUN
taxlaw-2840	279	37	complains	complain	VERB
taxlaw-2840	279	38	that	that	SCONJ
taxlaw-2840	279	39	tax	tax	NOUN
taxlaw-2840	279	40	expenditures	expenditure	NOUN
taxlaw-2840	279	41	shift	shift	VERB
taxlaw-2840	279	42	administrative	administrative	ADJ
taxlaw-2840	279	43	costs	cost	NOUN
taxlaw-2840	279	44	from	from	ADP
taxlaw-2840	279	45	the	the	DET
taxlaw-2840	279	46	government	government	NOUN
taxlaw-2840	279	47	to	to	ADP
taxlaw-2840	279	48	the	the	DET
taxlaw-2840	279	49	private	private	ADJ
taxlaw-2840	279	50	sector	sector	NOUN
taxlaw-2840	279	51	—	—	PUNCT
taxlaw-2840	279	52	which	which	PRON
taxlaw-2840	279	53	others	other	NOUN
taxlaw-2840	279	54	might	might	AUX
taxlaw-2840	279	55	find	find	VERB
taxlaw-2840	279	56	a	a	DET
taxlaw-2840	279	57	feature	feature	NOUN
taxlaw-2840	279	58	rather	rather	ADV
taxlaw-2840	279	59	than	than	ADP
taxlaw-2840	279	60	a	a	DET
taxlaw-2840	279	61	bug	bug	NOUN
taxlaw-2840	279	62	.	.	PUNCT
taxlaw-2840	280	1	71	71	NUM
taxlaw-2840	280	2	eric	eric	PROPN
taxlaw-2840	280	3	toder	toder	NOUN
taxlaw-2840	280	4	suggests	suggest	VERB
taxlaw-2840	280	5	that	that	SCONJ
taxlaw-2840	280	6	both	both	DET
taxlaw-2840	280	7	tax	tax	NOUN
taxlaw-2840	280	8	expenditures	expenditure	NOUN
taxlaw-2840	280	9	and	and	CCONJ
taxlaw-2840	280	10	direct	direct	ADJ
taxlaw-2840	280	11	spending	spending	NOUN
taxlaw-2840	280	12	possess	possess	NOUN
taxlaw-2840	280	13	potential	potential	ADJ
taxlaw-2840	280	14	attributes	attribute	NOUN
taxlaw-2840	280	15	and	and	CCONJ
taxlaw-2840	280	16	difficulties	difficulty	NOUN
taxlaw-2840	280	17	,	,	PUNCT
taxlaw-2840	280	18	and	and	CCONJ
taxlaw-2840	280	19	he	he	PRON
taxlaw-2840	280	20	counsels	counsel	VERB
taxlaw-2840	280	21	careful	careful	ADJ
taxlaw-2840	280	22	case	case	NOUN
taxlaw-2840	280	23	-	-	PUNCT
taxlaw-2840	280	24	by	by	ADP
taxlaw-2840	280	25	-	-	PUNCT
taxlaw-2840	280	26	case	case	NOUN
taxlaw-2840	280	27	consideration	consideration	NOUN
taxlaw-2840	280	28	of	of	ADP
taxlaw-2840	280	29	programmatic	programmatic	ADJ
taxlaw-2840	280	30	design.72	design.72	NOUN
taxlaw-2840	280	31	relatively	relatively	ADV
taxlaw-2840	280	32	little	little	ADJ
taxlaw-2840	280	33	scholarly	scholarly	ADJ
taxlaw-2840	280	34	consideration	consideration	NOUN
taxlaw-2840	280	35	has	have	AUX
taxlaw-2840	280	36	been	be	AUX
taxlaw-2840	280	37	paid	pay	VERB
taxlaw-2840	280	38	,	,	PUNCT
taxlaw-2840	280	39	however	however	ADV
taxlaw-2840	280	40	,	,	PUNCT
taxlaw-2840	280	41	to	to	ADP
taxlaw-2840	280	42	whether	whether	SCONJ
taxlaw-2840	280	43	administering	administer	VERB
taxlaw-2840	280	44	such	such	ADJ
taxlaw-2840	280	45	programs	program	NOUN
taxlaw-2840	280	46	might	might	AUX
taxlaw-2840	280	47	cause	cause	VERB
taxlaw-2840	280	48	problems	problem	NOUN
taxlaw-2840	280	49	for	for	ADP
taxlaw-2840	280	50	the	the	DET
taxlaw-2840	280	51	irs	irs	PROPN
taxlaw-2840	280	52	.	.	PUNCT
taxlaw-2840	281	1	and	and	CCONJ
taxlaw-2840	281	2	,	,	PUNCT
taxlaw-2840	281	3	of	of	ADP
taxlaw-2840	281	4	course	course	NOUN
taxlaw-2840	281	5	,	,	PUNCT
taxlaw-2840	281	6	the	the	DET
taxlaw-2840	281	7	irs	irs	PROPN
taxlaw-2840	281	8	’s	’s	PART
taxlaw-2840	281	9	capacity	capacity	NOUN
taxlaw-2840	281	10	to	to	PART
taxlaw-2840	281	11	administer	administer	VERB
taxlaw-2840	281	12	any	any	DET
taxlaw-2840	281	13	one	one	NUM
taxlaw-2840	281	14	social	social	ADJ
taxlaw-2840	281	15	welfare	welfare	NOUN
taxlaw-2840	281	16	or	or	CCONJ
taxlaw-2840	281	17	regulatory	regulatory	ADJ
taxlaw-2840	281	18	program	program	NOUN
taxlaw-2840	281	19	effectively	effectively	ADV
taxlaw-2840	281	20	(	(	PUNCT
taxlaw-2840	281	21	or	or	CCONJ
taxlaw-2840	281	22	at	at	ADP
taxlaw-2840	281	23	least	least	ADJ
taxlaw-2840	281	24	effectively	effectively	ADV
taxlaw-2840	281	25	enough	enough	ADV
taxlaw-2840	281	26	)	)	PUNCT
taxlaw-2840	281	27	does	do	AUX
taxlaw-2840	281	28	not	not	PART
taxlaw-2840	281	29	automatically	automatically	ADV
taxlaw-2840	281	30	equate	equate	VERB
taxlaw-2840	281	31	with	with	ADP
taxlaw-2840	281	32	a	a	DET
taxlaw-2840	281	33	capacity	capacity	NOUN
taxlaw-2840	281	34	to	to	PART
taxlaw-2840	281	35	administer	administer	VERB
taxlaw-2840	281	36	many	many	ADJ
taxlaw-2840	281	37	such	such	ADJ
taxlaw-2840	281	38	programs	program	NOUN
taxlaw-2840	281	39	simultaneously	simultaneously	ADV
taxlaw-2840	281	40	.	.	PUNCT
taxlaw-2840	282	1	having	have	VERB
taxlaw-2840	282	2	a	a	DET
taxlaw-2840	282	3	government	government	NOUN
taxlaw-2840	282	4	agency	agency	NOUN
taxlaw-2840	282	5	serve	serve	VERB
taxlaw-2840	282	6	multiple	multiple	ADJ
taxlaw-2840	282	7	missions	mission	NOUN
taxlaw-2840	282	8	is	be	AUX
taxlaw-2840	282	9	not	not	PART
taxlaw-2840	282	10	always	always	ADV
taxlaw-2840	282	11	problematic	problematic	ADJ
taxlaw-2840	282	12	.	.	PUNCT
taxlaw-2840	283	1	cabinet	cabinet	NOUN
taxlaw-2840	283	2	-	-	PUNCT
taxlaw-2840	283	3	level	level	NOUN
taxlaw-2840	283	4	departments	department	NOUN
taxlaw-2840	283	5	serve	serve	VERB
taxlaw-2840	283	6	multiple	multiple	ADJ
taxlaw-2840	283	7	missions	mission	NOUN
taxlaw-2840	283	8	,	,	PUNCT
taxlaw-2840	283	9	with	with	ADP
taxlaw-2840	283	10	a	a	DET
taxlaw-2840	283	11	single	single	ADJ
taxlaw-2840	283	12	leadership	leadership	NOUN
taxlaw-2840	283	13	that	that	PRON
taxlaw-2840	283	14	oversees	oversee	VERB
taxlaw-2840	283	15	a	a	DET
taxlaw-2840	283	16	variety	variety	NOUN
taxlaw-2840	283	17	of	of	ADP
taxlaw-2840	283	18	subordinate	subordinate	ADJ
taxlaw-2840	283	19	offices	office	NOUN
taxlaw-2840	283	20	,	,	PUNCT
taxlaw-2840	283	21	bureaus	bureau	NOUN
taxlaw-2840	283	22	,	,	PUNCT
taxlaw-2840	283	23	administrations	administration	NOUN
taxlaw-2840	283	24	,	,	PUNCT
taxlaw-2840	283	25	and	and	CCONJ
taxlaw-2840	283	26	agencies	agency	NOUN
taxlaw-2840	283	27	—	—	PUNCT
taxlaw-2840	283	28	although	although	SCONJ
taxlaw-2840	283	29	those	those	DET
taxlaw-2840	283	30	subordinate	subordinate	ADJ
taxlaw-2840	283	31	agencies	agency	NOUN
taxlaw-2840	283	32	within	within	ADP
taxlaw-2840	283	33	agencies	agency	NOUN
taxlaw-2840	283	34	are	be	AUX
taxlaw-2840	283	35	more	more	ADV
taxlaw-2840	283	36	typically	typically	ADV
taxlaw-2840	283	37	oriented	orient	VERB
taxlaw-2840	283	38	toward	toward	ADP
taxlaw-2840	283	39	a	a	DET
taxlaw-2840	283	40	single	single	ADJ
taxlaw-2840	283	41	mission	mission	NOUN
taxlaw-2840	283	42	.	.	PUNCT
taxlaw-2840	284	1	for	for	ADP
taxlaw-2840	284	2	example	example	NOUN
taxlaw-2840	284	3	,	,	PUNCT
taxlaw-2840	284	4	the	the	DET
taxlaw-2840	284	5	department	department	NOUN
taxlaw-2840	284	6	of	of	ADP
taxlaw-2840	284	7	the	the	DET
taxlaw-2840	284	8	treasury	treasury	NOUN
taxlaw-2840	284	9	includes	include	VERB
taxlaw-2840	284	10	not	not	PART
taxlaw-2840	284	11	only	only	ADV
taxlaw-2840	284	12	the	the	DET
taxlaw-2840	284	13	irs	irs	PROPN
taxlaw-2840	284	14	but	but	CCONJ
taxlaw-2840	284	15	also	also	ADV
taxlaw-2840	284	16	the	the	DET
taxlaw-2840	284	17	u.s	u.s	PROPN
taxlaw-2840	284	18	.	.	PROPN
taxlaw-2840	284	19	mint	mint	PROPN
taxlaw-2840	284	20	,	,	PUNCT
taxlaw-2840	284	21	the	the	DET
taxlaw-2840	284	22	financial	financial	ADJ
taxlaw-2840	284	23	crimes	crime	NOUN
taxlaw-2840	284	24	enforcement	enforcement	NOUN
taxlaw-2840	284	25	network	network	NOUN
taxlaw-2840	284	26	,	,	PUNCT
taxlaw-2840	284	27	the	the	DET
taxlaw-2840	284	28	bureau	bureau	NOUN
taxlaw-2840	284	29	of	of	ADP
taxlaw-2840	284	30	engraving	engraving	NOUN
taxlaw-2840	284	31	and	and	CCONJ
taxlaw-2840	284	32	printing	printing	NOUN
taxlaw-2840	284	33	,	,	PUNCT
taxlaw-2840	284	34	and	and	CCONJ
taxlaw-2840	284	35	the	the	DET
taxlaw-2840	284	36	alcohol	alcohol	NOUN
taxlaw-2840	284	37	and	and	CCONJ
taxlaw-2840	284	38	tobacco	tobacco	NOUN
taxlaw-2840	284	39	tax	tax	NOUN
taxlaw-2840	284	40	and	and	CCONJ
taxlaw-2840	284	41	trade	trade	NOUN
taxlaw-2840	284	42	bureau	bureau	NOUN
taxlaw-2840	284	43	,	,	PUNCT
taxlaw-2840	284	44	as	as	ADV
taxlaw-2840	284	45	well	well	ADV
taxlaw-2840	284	46	as	as	ADP
taxlaw-2840	284	47	several	several	ADJ
taxlaw-2840	284	48	policy	policy	NOUN
taxlaw-2840	284	49	offices	office	NOUN
taxlaw-2840	284	50	,	,	PUNCT
taxlaw-2840	284	51	on	on	ADP
taxlaw-2840	284	52	its	its	PRON
taxlaw-2840	284	53	organization	organization	NOUN
taxlaw-2840	284	54	chart.73	chart.73	NOUN
taxlaw-2840	284	55	and	and	CCONJ
taxlaw-2840	284	56	the	the	DET
taxlaw-2840	284	57	department	department	NOUN
taxlaw-2840	284	58	of	of	ADP
taxlaw-2840	284	59	health	health	PROPN
taxlaw-2840	284	60	and	and	CCONJ
taxlaw-2840	284	61	human	human	ADJ
taxlaw-2840	284	62	services	service	NOUN
taxlaw-2840	284	63	includes	include	VERB
taxlaw-2840	284	64	the	the	DET
taxlaw-2840	284	65	centers	center	NOUN
taxlaw-2840	284	66	for	for	ADP
taxlaw-2840	284	67	disease	disease	NOUN
taxlaw-2840	284	68	control	control	NOUN
taxlaw-2840	284	69	and	and	CCONJ
taxlaw-2840	284	70	prevention	prevention	NOUN
taxlaw-2840	284	71	,	,	PUNCT
taxlaw-2840	284	72	the	the	DET
taxlaw-2840	284	73	centers	center	NOUN
taxlaw-2840	284	74	for	for	ADP
taxlaw-2840	284	75	medicare	medicare	PROPN
taxlaw-2840	284	76	and	and	CCONJ
taxlaw-2840	284	77	medicaid	medicaid	PROPN
taxlaw-2840	284	78	services	service	NOUN
taxlaw-2840	284	79	,	,	PUNCT
taxlaw-2840	284	80	the	the	DET
taxlaw-2840	284	81	indian	indian	PROPN
taxlaw-2840	284	82	health	health	NOUN
taxlaw-2840	284	83	service	service	NOUN
taxlaw-2840	284	84	,	,	PUNCT
taxlaw-2840	284	85	and	and	CCONJ
taxlaw-2840	284	86	the	the	DET
taxlaw-2840	284	87	food	food	NOUN
taxlaw-2840	284	88	and	and	CCONJ
taxlaw-2840	284	89	drug	drug	NOUN
taxlaw-2840	284	90	administration	administration	NOUN
taxlaw-2840	284	91	among	among	ADP
taxlaw-2840	284	92	its	its	PRON
taxlaw-2840	284	93	many	many	ADJ
taxlaw-2840	284	94	offices	office	NOUN
taxlaw-2840	284	95	and	and	CCONJ
taxlaw-2840	284	96	operating	operating	NOUN
taxlaw-2840	284	97	divisions.74	divisions.74	NOUN
taxlaw-2840	284	98	just	just	ADV
taxlaw-2840	284	99	as	as	SCONJ
taxlaw-2840	284	100	cabinet	cabinet	NOUN
taxlaw-2840	284	101	-	-	PUNCT
taxlaw-2840	284	102	level	level	NOUN
taxlaw-2840	284	103	departments	department	NOUN
taxlaw-2840	284	104	coordinate	coordinate	VERB
taxlaw-2840	284	105	and	and	CCONJ
taxlaw-2840	284	106	manage	manage	VERB
taxlaw-2840	284	107	the	the	DET
taxlaw-2840	284	108	many	many	ADJ
taxlaw-2840	284	109	functions	function	NOUN
taxlaw-2840	284	110	of	of	ADP
taxlaw-2840	284	111	their	their	PRON
taxlaw-2840	284	112	subordinate	subordinate	ADJ
taxlaw-2840	284	113	agencies	agency	NOUN
taxlaw-2840	284	114	,	,	PUNCT
taxlaw-2840	284	115	so	so	ADV
taxlaw-2840	284	116	too	too	ADV
taxlaw-2840	284	117	a	a	DET
taxlaw-2840	284	118	single	single	ADJ
taxlaw-2840	284	119	agency	agency	NOUN
taxlaw-2840	284	120	ought	ought	AUX
taxlaw-2840	284	121	to	to	PART
taxlaw-2840	284	122	be	be	AUX
taxlaw-2840	284	123	able	able	ADJ
taxlaw-2840	284	124	to	to	PART
taxlaw-2840	284	125	organize	organize	VERB
taxlaw-2840	284	126	its	its	PRON
taxlaw-2840	284	127	personnel	personnel	NOUN
taxlaw-2840	284	128	to	to	PART
taxlaw-2840	284	129	administer	administer	VERB
taxlaw-2840	284	130	multiple	multiple	ADJ
taxlaw-2840	284	131	programs	program	NOUN
taxlaw-2840	284	132	.	.	PUNCT
taxlaw-2840	285	1	moreover	moreover	ADV
taxlaw-2840	285	2	,	,	PUNCT
taxlaw-2840	285	3	using	use	VERB
taxlaw-2840	285	4	an	an	DET
taxlaw-2840	285	5	existing	exist	VERB
taxlaw-2840	285	6	agency	agency	NOUN
taxlaw-2840	285	7	like	like	ADP
taxlaw-2840	285	8	the	the	DET
taxlaw-2840	285	9	irs	irs	PROPN
taxlaw-2840	285	10	to	to	PART
taxlaw-2840	285	11	administer	administer	VERB
taxlaw-2840	285	12	new	new	ADJ
taxlaw-2840	285	13	programs	program	NOUN
taxlaw-2840	285	14	or	or	CCONJ
taxlaw-2840	285	15	functions	function	NOUN
taxlaw-2840	285	16	is	be	AUX
taxlaw-2840	285	17	not	not	PART
taxlaw-2840	285	18	unusual	unusual	ADJ
taxlaw-2840	285	19	in	in	ADP
taxlaw-2840	285	20	american	american	ADJ
taxlaw-2840	285	21	government	government	NOUN
taxlaw-2840	285	22	.	.	PUNCT
taxlaw-2840	286	1	congress	congress	PROPN
taxlaw-2840	286	2	often	often	ADV
taxlaw-2840	286	3	has	have	VERB
taxlaw-2840	286	4	very	very	ADV
taxlaw-2840	286	5	good	good	ADJ
taxlaw-2840	286	6	reasons	reason	NOUN
taxlaw-2840	286	7	to	to	PART
taxlaw-2840	286	8	assign	assign	VERB
taxlaw-2840	286	9	a	a	DET
taxlaw-2840	286	10	new	new	ADJ
taxlaw-2840	286	11	program	program	NOUN
taxlaw-2840	286	12	or	or	CCONJ
taxlaw-2840	286	13	function	function	NOUN
taxlaw-2840	286	14	to	to	ADP
taxlaw-2840	286	15	an	an	DET
taxlaw-2840	286	16	existing	exist	VERB
taxlaw-2840	286	17	administrative	administrative	ADJ
taxlaw-2840	286	18	agency	agency	NOUN
taxlaw-2840	286	19	,	,	PUNCT
taxlaw-2840	286	20	even	even	ADV
taxlaw-2840	286	21	when	when	SCONJ
taxlaw-2840	286	22	that	that	DET
taxlaw-2840	286	23	new	new	ADJ
taxlaw-2840	286	24	program	program	NOUN
taxlaw-2840	286	25	or	or	CCONJ
taxlaw-2840	286	26	function	function	NOUN
taxlaw-2840	286	27	is	be	AUX
taxlaw-2840	286	28	not	not	PART
taxlaw-2840	286	29	entirely	entirely	ADV
taxlaw-2840	286	30	germane	germane	ADJ
taxlaw-2840	286	31	to	to	ADP
taxlaw-2840	286	32	the	the	DET
taxlaw-2840	286	33	agency	agency	NOUN
taxlaw-2840	286	34	’s	’s	PART
taxlaw-2840	286	35	original	original	ADJ
taxlaw-2840	286	36	or	or	CCONJ
taxlaw-2840	286	37	core	core	NOUN
taxlaw-2840	286	38	mission	mission	NOUN
taxlaw-2840	286	39	.	.	PUNCT
taxlaw-2840	287	1	the	the	DET
taxlaw-2840	287	2	case	case	NOUN
taxlaw-2840	287	3	for	for	ADP
taxlaw-2840	287	4	utilizing	utilize	VERB
taxlaw-2840	287	5	an	an	DET
taxlaw-2840	287	6	existing	exist	VERB
taxlaw-2840	287	7	agency	agency	NOUN
taxlaw-2840	287	8	for	for	ADP
taxlaw-2840	287	9	a	a	DET
taxlaw-2840	287	10	new	new	ADJ
taxlaw-2840	287	11	program	program	NOUN
taxlaw-2840	287	12	or	or	CCONJ
taxlaw-2840	287	13	function	function	NOUN
taxlaw-2840	287	14	often	often	ADV
taxlaw-2840	287	15	focuses	focus	VERB
taxlaw-2840	287	16	on	on	ADP
taxlaw-2840	287	17	a	a	DET
taxlaw-2840	287	18	combination	combination	NOUN
taxlaw-2840	287	19	of	of	ADP
taxlaw-2840	287	20	efficiency	efficiency	NOUN
taxlaw-2840	287	21	and	and	CCONJ
taxlaw-2840	287	22	resource	resource	NOUN
taxlaw-2840	287	23	constraints.75	constraints.75	ADJ
taxlaw-2840	287	24	setting	set	VERB
taxlaw-2840	287	25	up	up	ADP
taxlaw-2840	287	26	a	a	DET
taxlaw-2840	287	27	new	new	ADJ
taxlaw-2840	287	28	agency	agency	NOUN
taxlaw-2840	287	29	takes	take	VERB
taxlaw-2840	287	30	time	time	NOUN
taxlaw-2840	287	31	,	,	PUNCT
taxlaw-2840	287	32	so	so	CCONJ
taxlaw-2840	287	33	assigning	assign	VERB
taxlaw-2840	287	34	a	a	DET
taxlaw-2840	287	35	new	new	ADJ
taxlaw-2840	287	36	program	program	NOUN
taxlaw-2840	287	37	or	or	CCONJ
taxlaw-2840	287	38	function	function	NOUN
taxlaw-2840	287	39	to	to	ADP
taxlaw-2840	287	40	an	an	DET
taxlaw-2840	287	41	existing	exist	VERB
taxlaw-2840	287	42	bureaucracy	bureaucracy	NOUN
taxlaw-2840	287	43	may	may	AUX
taxlaw-2840	287	44	allow	allow	VERB
taxlaw-2840	287	45	for	for	ADP
taxlaw-2840	287	46	faster	fast	ADJ
taxlaw-2840	287	47	implementation	implementation	NOUN
taxlaw-2840	287	48	.	.	PUNCT
taxlaw-2840	288	1	such	such	ADJ
taxlaw-2840	288	2	assignments	assignment	NOUN
taxlaw-2840	288	3	are	be	AUX
taxlaw-2840	288	4	not	not	PART
taxlaw-2840	288	5	entirely	entirely	ADV
taxlaw-2840	288	6	random	random	ADJ
taxlaw-2840	288	7	;	;	PUNCT
taxlaw-2840	288	8	congress	congress	PROPN
taxlaw-2840	288	9	generally	generally	ADV
taxlaw-2840	288	10	tasks	task	VERB
taxlaw-2840	288	11	an	an	DET
taxlaw-2840	288	12	existing	exist	VERB
taxlaw-2840	288	13	agency	agency	NOUN
taxlaw-2840	288	14	with	with	ADP
taxlaw-2840	288	15	a	a	DET
taxlaw-2840	288	16	new	new	ADJ
taxlaw-2840	288	17	program	program	NOUN
taxlaw-2840	288	18	or	or	CCONJ
taxlaw-2840	288	19	function	function	NOUN
taxlaw-2840	288	20	based	base	VERB
taxlaw-2840	288	21	on	on	ADP
taxlaw-2840	288	22	its	its	PRON
taxlaw-2840	288	23	perception	perception	NOUN
taxlaw-2840	288	24	that	that	SCONJ
taxlaw-2840	288	25	the	the	DET
taxlaw-2840	288	26	70	70	NUM
taxlaw-2840	288	27	ann	ann	PROPN
taxlaw-2840	288	28	alstott	alstott	PROPN
taxlaw-2840	288	29	,	,	PUNCT
taxlaw-2840	288	30	the	the	DET
taxlaw-2840	288	31	earned	earn	VERB
taxlaw-2840	288	32	income	income	NOUN
taxlaw-2840	288	33	tax	tax	NOUN
taxlaw-2840	288	34	credit	credit	NOUN
taxlaw-2840	288	35	and	and	CCONJ
taxlaw-2840	288	36	the	the	DET
taxlaw-2840	288	37	limitations	limitation	NOUN
taxlaw-2840	288	38	of	of	ADP
taxlaw-2840	288	39	tax	tax	NOUN
taxlaw-2840	288	40	-	-	PUNCT
taxlaw-2840	288	41	based	base	VERB
taxlaw-2840	288	42	welfare	welfare	NOUN
taxlaw-2840	288	43	reform	reform	NOUN
taxlaw-2840	288	44	,	,	PUNCT
taxlaw-2840	288	45	108	108	NUM
taxlaw-2840	288	46	harv	harv	NOUN
taxlaw-2840	288	47	.	.	PUNCT
taxlaw-2840	289	1	l.	l.	PROPN
taxlaw-2840	289	2	rev	rev	PROPN
taxlaw-2840	289	3	.	.	PROPN
taxlaw-2840	289	4	533	533	NUM
taxlaw-2840	289	5	,	,	PUNCT
taxlaw-2840	289	6	579–84	579–84	NOUN
taxlaw-2840	289	7	(	(	PUNCT
taxlaw-2840	289	8	1995	1995	NUM
taxlaw-2840	289	9	)	)	PUNCT
taxlaw-2840	289	10	.	.	PUNCT
taxlaw-2840	290	1	71	71	NUM
taxlaw-2840	290	2	eric	eric	PROPN
taxlaw-2840	290	3	laity	laity	NOUN
taxlaw-2840	290	4	,	,	PUNCT
taxlaw-2840	290	5	the	the	DET
taxlaw-2840	290	6	corporation	corporation	NOUN
taxlaw-2840	290	7	as	as	ADP
taxlaw-2840	290	8	administrative	administrative	ADJ
taxlaw-2840	290	9	agency	agency	NOUN
taxlaw-2840	290	10	:	:	PUNCT
taxlaw-2840	290	11	tax	tax	NOUN
taxlaw-2840	290	12	expenditures	expenditure	NOUN
taxlaw-2840	290	13	and	and	CCONJ
taxlaw-2840	290	14	institutional	institutional	ADJ
taxlaw-2840	290	15	design	design	NOUN
taxlaw-2840	290	16	,	,	PUNCT
taxlaw-2840	290	17	48	48	NUM
taxlaw-2840	290	18	va	va	NOUN
taxlaw-2840	290	19	.	.	PUNCT
taxlaw-2840	290	20	tax	tax	PROPN
taxlaw-2840	290	21	rev	rev	PROPN
taxlaw-2840	290	22	.	.	PROPN
taxlaw-2840	290	23	411	411	NUM
taxlaw-2840	290	24	,	,	PUNCT
taxlaw-2840	290	25	425	425	NUM
taxlaw-2840	290	26	,	,	PUNCT
taxlaw-2840	290	27	442–43	442–43	PROPN
taxlaw-2840	290	28	(	(	PUNCT
taxlaw-2840	290	29	2008	2008	NUM
taxlaw-2840	290	30	)	)	PUNCT
taxlaw-2840	290	31	.	.	PUNCT
taxlaw-2840	291	1	72	72	NUM
taxlaw-2840	291	2	eric	eric	PROPN
taxlaw-2840	291	3	j.	j.	PROPN
taxlaw-2840	291	4	toder	toder	PROPN
taxlaw-2840	291	5	,	,	PUNCT
taxlaw-2840	291	6	tax	tax	NOUN
taxlaw-2840	291	7	cuts	cut	NOUN
taxlaw-2840	291	8	or	or	CCONJ
taxlaw-2840	291	9	spending	spending	NOUN
taxlaw-2840	291	10	—	—	PUNCT
taxlaw-2840	291	11	does	do	AUX
taxlaw-2840	291	12	it	it	PRON
taxlaw-2840	291	13	make	make	VERB
taxlaw-2840	291	14	a	a	DET
taxlaw-2840	291	15	difference	difference	NOUN
taxlaw-2840	291	16	?	?	PUNCT
taxlaw-2840	291	17	,	,	PUNCT
taxlaw-2840	291	18	53	53	NUM
taxlaw-2840	291	19	nat’l	nat’l	NOUN
taxlaw-2840	291	20	tax	tax	NOUN
taxlaw-2840	291	21	j.	j.	PROPN
taxlaw-2840	291	22	361	361	PROPN
taxlaw-2840	291	23	,	,	PUNCT
taxlaw-2840	291	24	365	365	NUM
taxlaw-2840	291	25	–	–	PUNCT
taxlaw-2840	291	26	370	370	NUM
taxlaw-2840	291	27	.	.	PUNCT
taxlaw-2840	292	1	73	73	NUM
taxlaw-2840	292	2	see	see	VERB
taxlaw-2840	292	3	organizational	organizational	ADJ
taxlaw-2840	292	4	structure	structure	NOUN
taxlaw-2840	292	5	,	,	PUNCT
taxlaw-2840	292	6	u.s	u.s	PROPN
taxlaw-2840	292	7	.	.	PROPN
taxlaw-2840	292	8	dep’t	dep’t	NOUN
taxlaw-2840	292	9	of	of	ADP
taxlaw-2840	292	10	the	the	DET
taxlaw-2840	292	11	treasury	treasury	NOUN
taxlaw-2840	292	12	,	,	PUNCT
taxlaw-2840	292	13	http://www.treasury.gov/about	http://www.treasury.gov/about	X
taxlaw-2840	292	14	/organizational	/organizational	ADJ
taxlaw-2840	292	15	-	-	PUNCT
taxlaw-2840	292	16	structure	structure	NOUN
taxlaw-2840	292	17	/	/	SYM
taxlaw-2840	292	18	pages	page	NOUN
taxlaw-2840	292	19	/	/	SYM
taxlaw-2840	292	20	default.aspx	default.aspx	NOUN
taxlaw-2840	293	1	[	[	X
taxlaw-2840	293	2	http://perma.cc/y9tc-ez3f	http://perma.cc/y9tc-ez3f	NOUN
taxlaw-2840	293	3	]	]	X
taxlaw-2840	293	4	;	;	PUNCT
taxlaw-2840	293	5	bureaus	bureaus	PROPN
taxlaw-2840	293	6	,	,	PUNCT
taxlaw-2840	293	7	u.s	u.s	PROPN
taxlaw-2840	293	8	.	.	PROPN
taxlaw-2840	293	9	dep’t	dep’t	NOUN
taxlaw-2840	293	10	of	of	ADP
taxlaw-2840	293	11	the	the	DET
taxlaw-2840	293	12	treasury	treasury	NOUN
taxlaw-2840	293	13	,	,	PUNCT
taxlaw-2840	293	14	http://www.treasury.gov/about/organizational-structure/bureaus/pages/default.aspx	http://www.treasury.gov/about/organizational-structure/bureaus/pages/default.aspx	PROPN
taxlaw-2840	294	1	[	[	X
taxlaw-2840	294	2	http://perma	http://perma	NOUN
taxlaw-2840	294	3	.cc/2vkg	.cc/2vkg	NOUN
taxlaw-2840	294	4	-	-	NOUN
taxlaw-2840	294	5	zcpb	zcpb	NOUN
taxlaw-2840	294	6	]	]	X
taxlaw-2840	294	7	.	.	PUNCT
taxlaw-2840	295	1	74	74	NUM
taxlaw-2840	295	2	hhs	hhs	NOUN
taxlaw-2840	295	3	organizational	organizational	ADJ
taxlaw-2840	295	4	chart	chart	NOUN
taxlaw-2840	295	5	,	,	PUNCT
taxlaw-2840	295	6	u.s	u.s	PROPN
taxlaw-2840	295	7	.	.	PROPN
taxlaw-2840	295	8	dep’t	dep’t	NOUN
taxlaw-2840	295	9	of	of	ADP
taxlaw-2840	295	10	health	health	PROPN
taxlaw-2840	295	11	and	and	CCONJ
taxlaw-2840	295	12	human	human	PROPN
taxlaw-2840	295	13	services	service	NOUN
taxlaw-2840	295	14	,	,	PUNCT
taxlaw-2840	295	15	http://www.hhs.gov	http://www.hhs.gov	ADJ
taxlaw-2840	295	16	/about	/about	NOUN
taxlaw-2840	295	17	/	/	SYM
taxlaw-2840	295	18	agencies	agency	NOUN
taxlaw-2840	295	19	/	/	SYM
taxlaw-2840	295	20	orgchart	orgchart	PROPN
taxlaw-2840	295	21	/	/	SYM
taxlaw-2840	295	22	index.html	index.html	PROPN
taxlaw-2840	296	1	[	[	X
taxlaw-2840	296	2	http://perma.cc/t38e-hfxy	http://perma.cc/t38e-hfxy	PROPN
taxlaw-2840	296	3	]	]	X
taxlaw-2840	296	4	.	.	PUNCT
taxlaw-2840	296	5	75	75	NUM
taxlaw-2840	296	6	rachel	rachel	PROPN
taxlaw-2840	296	7	barkow	barkow	PROPN
taxlaw-2840	296	8	,	,	PUNCT
taxlaw-2840	296	9	prosecutorial	prosecutorial	ADJ
taxlaw-2840	296	10	administration	administration	NOUN
taxlaw-2840	296	11	:	:	PUNCT
taxlaw-2840	296	12	prosecutor	prosecutor	NOUN
taxlaw-2840	296	13	bias	bias	NOUN
taxlaw-2840	296	14	and	and	CCONJ
taxlaw-2840	296	15	the	the	DET
taxlaw-2840	296	16	department	department	PROPN
taxlaw-2840	296	17	of	of	ADP
taxlaw-2840	296	18	justice	justice	PROPN
taxlaw-2840	296	19	,	,	PUNCT
taxlaw-2840	296	20	99	99	NUM
taxlaw-2840	296	21	va	va	NOUN
taxlaw-2840	296	22	.	.	PUNCT
taxlaw-2840	296	23	l.	l.	PROPN
taxlaw-2840	296	24	rev	rev	PROPN
taxlaw-2840	296	25	.	.	PROPN
taxlaw-2840	296	26	271	271	NUM
taxlaw-2840	296	27	,	,	PUNCT
taxlaw-2840	296	28	307–08	307–08	PROPN
taxlaw-2840	296	29	(	(	PUNCT
taxlaw-2840	296	30	2013	2013	NUM
taxlaw-2840	296	31	)	)	PUNCT
taxlaw-2840	296	32	(	(	PUNCT
taxlaw-2840	296	33	noting	note	VERB
taxlaw-2840	296	34	these	these	DET
taxlaw-2840	296	35	considerations	consideration	NOUN
taxlaw-2840	296	36	in	in	ADP
taxlaw-2840	296	37	the	the	DET
taxlaw-2840	296	38	context	context	NOUN
taxlaw-2840	296	39	of	of	ADP
taxlaw-2840	296	40	assigning	assign	VERB
taxlaw-2840	296	41	tangential	tangential	ADJ
taxlaw-2840	296	42	functions	function	NOUN
taxlaw-2840	296	43	to	to	ADP
taxlaw-2840	296	44	the	the	DET
taxlaw-2840	296	45	department	department	PROPN
taxlaw-2840	296	46	of	of	ADP
taxlaw-2840	296	47	justice	justice	PROPN
taxlaw-2840	296	48	)	)	PUNCT
taxlaw-2840	296	49	.	.	PUNCT
taxlaw-2840	297	1	2016	2016	NUM
taxlaw-2840	297	2	]	]	PUNCT
taxlaw-2840	297	3	pursuing	pursue	VERB
taxlaw-2840	297	4	a	a	DET
taxlaw-2840	297	5	single	single	ADJ
taxlaw-2840	297	6	mission	mission	NOUN
taxlaw-2840	297	7	(	(	PUNCT
taxlaw-2840	297	8	or	or	CCONJ
taxlaw-2840	297	9	something	something	PRON
taxlaw-2840	297	10	closer	close	ADJ
taxlaw-2840	297	11	to	to	ADP
taxlaw-2840	297	12	it	it	PRON
taxlaw-2840	297	13	)	)	PUNCT
taxlaw-2840	297	14	181	181	NUM
taxlaw-2840	297	15	agency	agency	NOUN
taxlaw-2840	297	16	may	may	AUX
taxlaw-2840	297	17	have	have	VERB
taxlaw-2840	297	18	some	some	DET
taxlaw-2840	297	19	specialized	specialized	ADJ
taxlaw-2840	297	20	expertise	expertise	NOUN
taxlaw-2840	297	21	relevant	relevant	ADJ
taxlaw-2840	297	22	to	to	ADP
taxlaw-2840	297	23	the	the	DET
taxlaw-2840	297	24	task	task	NOUN
taxlaw-2840	297	25	.	.	PUNCT
taxlaw-2840	298	1	76	76	NUM
taxlaw-2840	298	2	when	when	SCONJ
taxlaw-2840	298	3	a	a	DET
taxlaw-2840	298	4	new	new	ADJ
taxlaw-2840	298	5	program	program	NOUN
taxlaw-2840	298	6	’s	’s	PART
taxlaw-2840	298	7	goals	goal	NOUN
taxlaw-2840	298	8	overlap	overlap	VERB
taxlaw-2840	298	9	or	or	CCONJ
taxlaw-2840	298	10	are	be	AUX
taxlaw-2840	298	11	at	at	ADP
taxlaw-2840	298	12	least	least	ADJ
taxlaw-2840	298	13	compatible	compatible	ADJ
taxlaw-2840	298	14	with	with	ADP
taxlaw-2840	298	15	an	an	DET
taxlaw-2840	298	16	existing	exist	VERB
taxlaw-2840	298	17	agency	agency	NOUN
taxlaw-2840	298	18	’s	’s	PART
taxlaw-2840	298	19	core	core	NOUN
taxlaw-2840	298	20	mission	mission	NOUN
taxlaw-2840	298	21	or	or	CCONJ
taxlaw-2840	298	22	expertise	expertise	NOUN
taxlaw-2840	298	23	,	,	PUNCT
taxlaw-2840	298	24	then	then	ADV
taxlaw-2840	298	25	the	the	DET
taxlaw-2840	298	26	agency	agency	NOUN
taxlaw-2840	298	27	’s	’s	PART
taxlaw-2840	298	28	ability	ability	NOUN
taxlaw-2840	298	29	to	to	PART
taxlaw-2840	298	30	coordinate	coordinate	VERB
taxlaw-2840	298	31	among	among	ADP
taxlaw-2840	298	32	those	those	DET
taxlaw-2840	298	33	complimentary	complimentary	ADJ
taxlaw-2840	298	34	programs	program	NOUN
taxlaw-2840	298	35	may	may	AUX
taxlaw-2840	298	36	create	create	VERB
taxlaw-2840	298	37	synergies	synergy	NOUN
taxlaw-2840	298	38	that	that	PRON
taxlaw-2840	298	39	achieve	achieve	VERB
taxlaw-2840	298	40	superior	superior	ADJ
taxlaw-2840	298	41	outcomes	outcome	NOUN
taxlaw-2840	298	42	while	while	SCONJ
taxlaw-2840	298	43	conserving	conserve	VERB
taxlaw-2840	298	44	government	government	NOUN
taxlaw-2840	298	45	resources	resource	NOUN
taxlaw-2840	298	46	.	.	PUNCT
taxlaw-2840	299	1	even	even	ADV
taxlaw-2840	299	2	when	when	SCONJ
taxlaw-2840	299	3	programmatic	programmatic	ADJ
taxlaw-2840	299	4	goals	goal	NOUN
taxlaw-2840	299	5	are	be	AUX
taxlaw-2840	299	6	not	not	PART
taxlaw-2840	299	7	so	so	ADV
taxlaw-2840	299	8	closely	closely	ADV
taxlaw-2840	299	9	aligned	align	VERB
taxlaw-2840	299	10	,	,	PUNCT
taxlaw-2840	299	11	for	for	ADP
taxlaw-2840	299	12	smaller	small	ADJ
taxlaw-2840	299	13	or	or	CCONJ
taxlaw-2840	299	14	more	more	ADV
taxlaw-2840	299	15	experimental	experimental	ADJ
taxlaw-2840	299	16	programs	program	NOUN
taxlaw-2840	299	17	,	,	PUNCT
taxlaw-2840	299	18	creating	create	VERB
taxlaw-2840	299	19	a	a	DET
taxlaw-2840	299	20	new	new	ADJ
taxlaw-2840	299	21	agency	agency	NOUN
taxlaw-2840	299	22	may	may	AUX
taxlaw-2840	299	23	make	make	VERB
taxlaw-2840	299	24	little	little	ADJ
taxlaw-2840	299	25	sense	sense	NOUN
taxlaw-2840	299	26	when	when	SCONJ
taxlaw-2840	299	27	an	an	DET
taxlaw-2840	299	28	existing	exist	VERB
taxlaw-2840	299	29	agency	agency	NOUN
taxlaw-2840	299	30	’s	’s	PART
taxlaw-2840	299	31	expertise	expertise	NOUN
taxlaw-2840	299	32	is	be	AUX
taxlaw-2840	299	33	at	at	ADP
taxlaw-2840	299	34	least	least	ADJ
taxlaw-2840	299	35	close	close	ADJ
taxlaw-2840	299	36	enough	enough	ADV
taxlaw-2840	299	37	for	for	SCONJ
taxlaw-2840	299	38	congress	congress	PROPN
taxlaw-2840	299	39	to	to	PART
taxlaw-2840	299	40	believe	believe	VERB
taxlaw-2840	299	41	it	it	PRON
taxlaw-2840	299	42	can	can	AUX
taxlaw-2840	299	43	handle	handle	VERB
taxlaw-2840	299	44	the	the	DET
taxlaw-2840	299	45	additional	additional	ADJ
taxlaw-2840	299	46	responsibility	responsibility	NOUN
taxlaw-2840	299	47	appropriately	appropriately	ADV
taxlaw-2840	299	48	.	.	PUNCT
taxlaw-2840	300	1	just	just	ADV
taxlaw-2840	300	2	because	because	SCONJ
taxlaw-2840	300	3	congress	congress	PROPN
taxlaw-2840	300	4	can	can	AUX
taxlaw-2840	300	5	assign	assign	VERB
taxlaw-2840	300	6	multiple	multiple	ADJ
taxlaw-2840	300	7	missions	mission	NOUN
taxlaw-2840	300	8	to	to	ADP
taxlaw-2840	300	9	an	an	DET
taxlaw-2840	300	10	agency	agency	NOUN
taxlaw-2840	300	11	does	do	AUX
taxlaw-2840	300	12	not	not	PART
taxlaw-2840	300	13	mean	mean	VERB
taxlaw-2840	300	14	,	,	PUNCT
taxlaw-2840	300	15	however	however	ADV
taxlaw-2840	300	16	,	,	PUNCT
taxlaw-2840	300	17	that	that	SCONJ
taxlaw-2840	300	18	congress	congress	PROPN
taxlaw-2840	300	19	always	always	ADV
taxlaw-2840	300	20	should	should	AUX
taxlaw-2840	300	21	.	.	PUNCT
taxlaw-2840	301	1	the	the	DET
taxlaw-2840	301	2	more	more	ADJ
taxlaw-2840	301	3	missions	mission	NOUN
taxlaw-2840	301	4	an	an	DET
taxlaw-2840	301	5	agency	agency	NOUN
taxlaw-2840	301	6	has	have	VERB
taxlaw-2840	301	7	,	,	PUNCT
taxlaw-2840	301	8	the	the	PRON
taxlaw-2840	301	9	greater	great	ADJ
taxlaw-2840	301	10	the	the	DET
taxlaw-2840	301	11	strain	strain	NOUN
taxlaw-2840	301	12	on	on	ADP
taxlaw-2840	301	13	the	the	DET
taxlaw-2840	301	14	agency	agency	NOUN
taxlaw-2840	301	15	.	.	PUNCT
taxlaw-2840	302	1	in	in	ADP
taxlaw-2840	302	2	measuring	measure	VERB
taxlaw-2840	302	3	agency	agency	NOUN
taxlaw-2840	302	4	priorities	priority	NOUN
taxlaw-2840	302	5	,	,	PUNCT
taxlaw-2840	302	6	scholars	scholar	NOUN
taxlaw-2840	302	7	who	who	PRON
taxlaw-2840	302	8	study	study	VERB
taxlaw-2840	302	9	agency	agency	NOUN
taxlaw-2840	302	10	design	design	NOUN
taxlaw-2840	302	11	often	often	ADV
taxlaw-2840	302	12	describe	describe	VERB
taxlaw-2840	302	13	agencies	agency	NOUN
taxlaw-2840	302	14	as	as	ADP
taxlaw-2840	302	15	having	have	VERB
taxlaw-2840	302	16	primary	primary	ADJ
taxlaw-2840	302	17	and	and	CCONJ
taxlaw-2840	302	18	secondary	secondary	ADJ
taxlaw-2840	302	19	missions	mission	NOUN
taxlaw-2840	302	20	.	.	PUNCT
taxlaw-2840	303	1	they	they	PRON
taxlaw-2840	303	2	recognize	recognize	VERB
taxlaw-2840	303	3	that	that	SCONJ
taxlaw-2840	303	4	an	an	DET
taxlaw-2840	303	5	agency	agency	NOUN
taxlaw-2840	303	6	often	often	ADV
taxlaw-2840	303	7	,	,	PUNCT
taxlaw-2840	303	8	or	or	CCONJ
taxlaw-2840	303	9	even	even	ADV
taxlaw-2840	303	10	typically	typically	ADV
taxlaw-2840	303	11	,	,	PUNCT
taxlaw-2840	303	12	will	will	AUX
taxlaw-2840	303	13	pursue	pursue	VERB
taxlaw-2840	303	14	its	its	PRON
taxlaw-2840	303	15	primary	primary	ADJ
taxlaw-2840	303	16	mission	mission	NOUN
taxlaw-2840	303	17	,	,	PUNCT
taxlaw-2840	303	18	perhaps	perhaps	ADV
taxlaw-2840	303	19	to	to	ADP
taxlaw-2840	303	20	the	the	DET
taxlaw-2840	303	21	detriment	detriment	NOUN
taxlaw-2840	303	22	of	of	ADP
taxlaw-2840	303	23	secondary	secondary	ADJ
taxlaw-2840	303	24	missions	mission	NOUN
taxlaw-2840	303	25	,	,	PUNCT
taxlaw-2840	303	26	for	for	ADP
taxlaw-2840	303	27	a	a	DET
taxlaw-2840	303	28	variety	variety	NOUN
taxlaw-2840	303	29	of	of	ADP
taxlaw-2840	303	30	reasons.77	reasons.77	NOUN
taxlaw-2840	303	31	which	which	PRON
taxlaw-2840	303	32	goals	goal	NOUN
taxlaw-2840	303	33	an	an	DET
taxlaw-2840	303	34	agency	agency	NOUN
taxlaw-2840	303	35	prioritizes	prioritize	NOUN
taxlaw-2840	303	36	can	can	AUX
taxlaw-2840	303	37	depend	depend	VERB
taxlaw-2840	303	38	on	on	ADP
taxlaw-2840	303	39	a	a	DET
taxlaw-2840	303	40	number	number	NOUN
taxlaw-2840	303	41	of	of	ADP
taxlaw-2840	303	42	factors	factor	NOUN
taxlaw-2840	303	43	including	include	VERB
taxlaw-2840	303	44	political	political	ADJ
taxlaw-2840	303	45	pressure	pressure	NOUN
taxlaw-2840	303	46	,	,	PUNCT
taxlaw-2840	303	47	measurability	measurability	NOUN
taxlaw-2840	303	48	,	,	PUNCT
taxlaw-2840	303	49	agency	agency	NOUN
taxlaw-2840	303	50	culture	culture	NOUN
taxlaw-2840	303	51	,	,	PUNCT
taxlaw-2840	303	52	and	and	CCONJ
taxlaw-2840	303	53	personnel.78	personnel.78	NOUN
taxlaw-2840	303	54	for	for	ADP
taxlaw-2840	303	55	example	example	NOUN
taxlaw-2840	303	56	,	,	PUNCT
taxlaw-2840	303	57	political	political	ADJ
taxlaw-2840	303	58	and	and	CCONJ
taxlaw-2840	303	59	economic	economic	ADJ
taxlaw-2840	303	60	pressure	pressure	NOUN
taxlaw-2840	303	61	from	from	ADP
taxlaw-2840	303	62	congress	congress	PROPN
taxlaw-2840	303	63	,	,	PUNCT
taxlaw-2840	303	64	lobbyists	lobbyist	NOUN
taxlaw-2840	303	65	,	,	PUNCT
taxlaw-2840	303	66	and	and	CCONJ
taxlaw-2840	303	67	executive	executive	ADJ
taxlaw-2840	303	68	oversight	oversight	NOUN
taxlaw-2840	303	69	typically	typically	ADV
taxlaw-2840	303	70	will	will	AUX
taxlaw-2840	303	71	push	push	VERB
taxlaw-2840	303	72	an	an	DET
taxlaw-2840	303	73	agency	agency	NOUN
taxlaw-2840	303	74	toward	toward	ADP
taxlaw-2840	303	75	its	its	PRON
taxlaw-2840	303	76	primary	primary	ADJ
taxlaw-2840	303	77	mission	mission	NOUN
taxlaw-2840	303	78	.	.	PUNCT
taxlaw-2840	304	1	79	79	NUM
taxlaw-2840	305	1	the	the	PRON
taxlaw-2840	305	2	more	more	ADJ
taxlaw-2840	305	3	an	an	DET
taxlaw-2840	305	4	agency	agency	NOUN
taxlaw-2840	305	5	’s	’s	PART
taxlaw-2840	305	6	primary	primary	ADJ
taxlaw-2840	305	7	and	and	CCONJ
taxlaw-2840	305	8	secondary	secondary	ADJ
taxlaw-2840	305	9	missions	mission	NOUN
taxlaw-2840	305	10	conflict	conflict	NOUN
taxlaw-2840	305	11	—	—	PUNCT
taxlaw-2840	305	12	yielding	yield	VERB
taxlaw-2840	305	13	opposing	opposing	ADJ
taxlaw-2840	305	14	pressures	pressure	NOUN
taxlaw-2840	305	15	,	,	PUNCT
taxlaw-2840	305	16	the	the	PRON
taxlaw-2840	305	17	more	more	ADV
taxlaw-2840	305	18	likely	likely	ADJ
taxlaw-2840	305	19	the	the	DET
taxlaw-2840	305	20	agency	agency	NOUN
taxlaw-2840	305	21	will	will	AUX
taxlaw-2840	305	22	shirk	shirk	VERB
taxlaw-2840	305	23	its	its	PRON
taxlaw-2840	305	24	secondary	secondary	ADJ
taxlaw-2840	305	25	responsibilities	responsibility	NOUN
taxlaw-2840	305	26	.	.	PUNCT
taxlaw-2840	306	1	j.r	j.r	PROPN
taxlaw-2840	306	2	.	.	PROPN
taxlaw-2840	306	3	deshazo	deshazo	PROPN
taxlaw-2840	306	4	’s	’s	PART
taxlaw-2840	306	5	and	and	CCONJ
taxlaw-2840	306	6	jody	jody	PROPN
taxlaw-2840	306	7	freeman	freeman	PROPN
taxlaw-2840	306	8	’s	’s	PART
taxlaw-2840	306	9	study	study	NOUN
taxlaw-2840	306	10	of	of	ADP
taxlaw-2840	306	11	hydropower	hydropower	NOUN
taxlaw-2840	306	12	relicensing	relicensing	NOUN
taxlaw-2840	306	13	decisions	decision	NOUN
taxlaw-2840	306	14	by	by	ADP
taxlaw-2840	306	15	the	the	DET
taxlaw-2840	306	16	federal	federal	ADJ
taxlaw-2840	306	17	energy	energy	PROPN
taxlaw-2840	306	18	regulatory	regulatory	PROPN
taxlaw-2840	306	19	commission	commission	NOUN
taxlaw-2840	306	20	(	(	PUNCT
taxlaw-2840	306	21	ferc	ferc	PROPN
taxlaw-2840	306	22	)	)	PUNCT
taxlaw-2840	306	23	is	be	AUX
taxlaw-2840	306	24	illustrative	illustrative	ADJ
taxlaw-2840	306	25	.	.	PUNCT
taxlaw-2840	307	1	80	80	NUM
taxlaw-2840	307	2	as	as	SCONJ
taxlaw-2840	307	3	its	its	PRON
taxlaw-2840	307	4	name	name	NOUN
taxlaw-2840	307	5	suggests	suggest	VERB
taxlaw-2840	307	6	,	,	PUNCT
taxlaw-2840	307	7	ferc	ferc	PROPN
taxlaw-2840	307	8	’s	’s	PART
taxlaw-2840	307	9	responsibilities	responsibility	NOUN
taxlaw-2840	307	10	and	and	CCONJ
taxlaw-2840	307	11	expertise	expertise	NOUN
taxlaw-2840	307	12	center	center	NOUN
taxlaw-2840	307	13	around	around	ADP
taxlaw-2840	307	14	energy	energy	NOUN
taxlaw-2840	307	15	,	,	PUNCT
taxlaw-2840	307	16	yet	yet	CCONJ
taxlaw-2840	307	17	ferc	ferc	PROPN
taxlaw-2840	307	18	also	also	ADV
taxlaw-2840	307	19	has	have	VERB
taxlaw-2840	307	20	secondary	secondary	ADJ
taxlaw-2840	307	21	environmental	environmental	ADJ
taxlaw-2840	307	22	obligations	obligation	NOUN
taxlaw-2840	307	23	under	under	ADP
taxlaw-2840	307	24	the	the	DET
taxlaw-2840	307	25	national	national	PROPN
taxlaw-2840	307	26	environmental	environmental	PROPN
taxlaw-2840	307	27	policy	policy	PROPN
taxlaw-2840	307	28	act	act	PROPN
taxlaw-2840	307	29	,	,	PUNCT
taxlaw-2840	307	30	the	the	DET
taxlaw-2840	307	31	clean	clean	PROPN
taxlaw-2840	307	32	water	water	PROPN
taxlaw-2840	307	33	act	act	PROPN
taxlaw-2840	307	34	,	,	PUNCT
taxlaw-2840	307	35	and	and	CCONJ
taxlaw-2840	307	36	the	the	DET
taxlaw-2840	307	37	endangered	endangered	PROPN
taxlaw-2840	307	38	species	species	PROPN
taxlaw-2840	307	39	act	act	PROPN
taxlaw-2840	307	40	.	.	PUNCT
taxlaw-2840	308	1	deshazo	deshazo	PROPN
taxlaw-2840	308	2	and	and	CCONJ
taxlaw-2840	308	3	freeman	freeman	PROPN
taxlaw-2840	308	4	posit	posit	VERB
taxlaw-2840	308	5	that	that	SCONJ
taxlaw-2840	308	6	,	,	PUNCT
taxlaw-2840	308	7	at	at	ADP
taxlaw-2840	308	8	least	least	ADJ
taxlaw-2840	308	9	from	from	ADP
taxlaw-2840	308	10	1982	1982	NUM
taxlaw-2840	308	11	to	to	ADP
taxlaw-2840	308	12	1998	1998	NUM
taxlaw-2840	308	13	,	,	PUNCT
taxlaw-2840	308	14	ferc	ferc	PROPN
taxlaw-2840	308	15	resisted	resist	VERB
taxlaw-2840	308	16	pursuit	pursuit	NOUN
taxlaw-2840	308	17	of	of	ADP
taxlaw-2840	308	18	its	its	PRON
taxlaw-2840	308	19	environmental	environmental	ADJ
taxlaw-2840	308	20	responsibilities	responsibility	NOUN
taxlaw-2840	308	21	because	because	SCONJ
taxlaw-2840	308	22	congress	congress	PROPN
taxlaw-2840	308	23	and	and	CCONJ
taxlaw-2840	308	24	the	the	DET
taxlaw-2840	308	25	executive	executive	ADJ
taxlaw-2840	308	26	branch	branch	NOUN
taxlaw-2840	308	27	prioritized	prioritize	VERB
taxlaw-2840	308	28	propower	propower	NOUN
taxlaw-2840	308	29	policies	policy	NOUN
taxlaw-2840	308	30	in	in	ADP
taxlaw-2840	308	31	light	light	NOUN
taxlaw-2840	308	32	of	of	ADP
taxlaw-2840	308	33	the	the	DET
taxlaw-2840	308	34	1970s	1970	NOUN
taxlaw-2840	308	35	energy	energy	NOUN
taxlaw-2840	308	36	crisis	crisis	NOUN
taxlaw-2840	308	37	,	,	PUNCT
taxlaw-2840	308	38	even	even	ADV
taxlaw-2840	308	39	as	as	SCONJ
taxlaw-2840	308	40	they	they	PRON
taxlaw-2840	308	41	continued	continue	VERB
taxlaw-2840	308	42	to	to	PART
taxlaw-2840	308	43	support	support	VERB
taxlaw-2840	308	44	environmental	environmental	ADJ
taxlaw-2840	308	45	protection.81	protection.81	NOUN
taxlaw-2840	308	46	agencies	agency	NOUN
taxlaw-2840	308	47	also	also	ADV
taxlaw-2840	308	48	tend	tend	VERB
taxlaw-2840	308	49	to	to	PART
taxlaw-2840	308	50	favor	favor	VERB
taxlaw-2840	308	51	missions	mission	NOUN
taxlaw-2840	308	52	,	,	PUNCT
taxlaw-2840	308	53	goals	goal	NOUN
taxlaw-2840	308	54	,	,	PUNCT
taxlaw-2840	308	55	or	or	CCONJ
taxlaw-2840	308	56	functions	function	NOUN
taxlaw-2840	308	57	that	that	PRON
taxlaw-2840	308	58	are	be	AUX
taxlaw-2840	308	59	easily	easily	ADV
taxlaw-2840	308	60	measured	measure	VERB
taxlaw-2840	308	61	and	and	CCONJ
taxlaw-2840	308	62	monitored	monitor	VERB
taxlaw-2840	308	63	—	—	PUNCT
taxlaw-2840	308	64	focusing	focus	VERB
taxlaw-2840	308	65	on	on	ADP
taxlaw-2840	308	66	short	short	ADJ
taxlaw-2840	308	67	-	-	PUNCT
taxlaw-2840	308	68	term	term	NOUN
taxlaw-2840	308	69	,	,	PUNCT
taxlaw-2840	308	70	tangible	tangible	ADJ
taxlaw-2840	308	71	results	result	NOUN
taxlaw-2840	308	72	rather	rather	ADV
taxlaw-2840	308	73	than	than	ADP
taxlaw-2840	308	74	abstract	abstract	ADJ
taxlaw-2840	308	75	policy	policy	NOUN
taxlaw-2840	308	76	ideals.82	ideals.82	NOUN
taxlaw-2840	308	77	from	from	ADP
taxlaw-2840	308	78	a	a	DET
taxlaw-2840	308	79	practical	practical	ADJ
taxlaw-2840	308	80	standpoint	standpoint	NOUN
taxlaw-2840	308	81	,	,	PUNCT
taxlaw-2840	308	82	and	and	CCONJ
taxlaw-2840	308	83	in	in	ADP
taxlaw-2840	308	84	light	light	NOUN
taxlaw-2840	308	85	of	of	ADP
taxlaw-2840	308	86	political	political	ADJ
taxlaw-2840	308	87	pressures	pressure	NOUN
taxlaw-2840	308	88	,	,	PUNCT
taxlaw-2840	308	89	this	this	DET
taxlaw-2840	308	90	preferencing	preferencing	NOUN
taxlaw-2840	308	91	makes	make	VERB
taxlaw-2840	308	92	sense	sense	NOUN
taxlaw-2840	308	93	.	.	PUNCT
taxlaw-2840	309	1	congress	congress	PROPN
taxlaw-2840	309	2	and	and	CCONJ
taxlaw-2840	309	3	the	the	DET
taxlaw-2840	309	4	executive	executive	ADJ
taxlaw-2840	309	5	branch	branch	NOUN
taxlaw-2840	309	6	reward	reward	NOUN
taxlaw-2840	309	7	agencies	agency	NOUN
taxlaw-2840	309	8	they	they	PRON
taxlaw-2840	309	9	regard	regard	VERB
taxlaw-2840	309	10	as	as	ADP
taxlaw-2840	309	11	successful	successful	ADJ
taxlaw-2840	309	12	,	,	PUNCT
taxlaw-2840	309	13	and	and	CCONJ
taxlaw-2840	309	14	nothing	nothing	PRON
taxlaw-2840	309	15	demonstrates	demonstrate	VERB
taxlaw-2840	309	16	success	success	NOUN
taxlaw-2840	309	17	so	so	ADV
taxlaw-2840	309	18	much	much	ADV
taxlaw-2840	309	19	as	as	ADP
taxlaw-2840	309	20	tangible	tangible	ADJ
taxlaw-2840	309	21	,	,	PUNCT
taxlaw-2840	309	22	quantifiable	quantifiable	ADJ
taxlaw-2840	309	23	results	result	NOUN
taxlaw-2840	309	24	.	.	PUNCT
taxlaw-2840	310	1	agencies	agency	NOUN
taxlaw-2840	310	2	may	may	AUX
taxlaw-2840	310	3	thus	thus	ADV
taxlaw-2840	310	4	allocate	allocate	VERB
taxlaw-2840	310	5	fewer	few	ADJ
taxlaw-2840	310	6	resources	resource	NOUN
taxlaw-2840	310	7	to	to	ADP
taxlaw-2840	310	8	secondary	secondary	ADJ
taxlaw-2840	310	9	missions	mission	NOUN
taxlaw-2840	310	10	that	that	PRON
taxlaw-2840	310	11	pursue	pursue	VERB
taxlaw-2840	310	12	more	more	ADJ
taxlaw-2840	310	13	76	76	NUM
taxlaw-2840	310	14	see	see	NOUN
taxlaw-2840	310	15	,	,	PUNCT
taxlaw-2840	310	16	e.g.	e.g.	ADV
taxlaw-2840	310	17	,	,	PUNCT
taxlaw-2840	310	18	weisbach	weisbach	NOUN
taxlaw-2840	310	19	&	&	CCONJ
taxlaw-2840	310	20	nussim	nussim	PROPN
taxlaw-2840	310	21	,	,	PUNCT
taxlaw-2840	310	22	supra	supra	PROPN
taxlaw-2840	310	23	note	note	PROPN
taxlaw-2840	310	24	35	35	NUM
taxlaw-2840	310	25	,	,	PUNCT
taxlaw-2840	310	26	at	at	ADP
taxlaw-2840	310	27	987–90	987–90	NUM
taxlaw-2840	310	28	(	(	PUNCT
taxlaw-2840	310	29	discussing	discuss	VERB
taxlaw-2840	310	30	the	the	DET
taxlaw-2840	310	31	role	role	NOUN
taxlaw-2840	310	32	of	of	ADP
taxlaw-2840	310	33	expertise	expertise	NOUN
taxlaw-2840	310	34	in	in	ADP
taxlaw-2840	310	35	organizational	organizational	ADJ
taxlaw-2840	310	36	design	design	NOUN
taxlaw-2840	310	37	)	)	PUNCT
taxlaw-2840	310	38	.	.	PUNCT
taxlaw-2840	311	1	77	77	NUM
taxlaw-2840	311	2	see	see	VERB
taxlaw-2840	311	3	,	,	PUNCT
taxlaw-2840	311	4	e.g.	e.g.	ADV
taxlaw-2840	311	5	,	,	PUNCT
taxlaw-2840	311	6	eric	eric	PROPN
taxlaw-2840	311	7	biber	biber	PROPN
taxlaw-2840	311	8	,	,	PUNCT
taxlaw-2840	311	9	too	too	ADV
taxlaw-2840	311	10	many	many	ADJ
taxlaw-2840	311	11	things	thing	NOUN
taxlaw-2840	311	12	to	to	PART
taxlaw-2840	311	13	do	do	VERB
taxlaw-2840	311	14	:	:	PUNCT
taxlaw-2840	311	15	how	how	SCONJ
taxlaw-2840	311	16	to	to	PART
taxlaw-2840	311	17	deal	deal	VERB
taxlaw-2840	311	18	with	with	ADP
taxlaw-2840	311	19	the	the	DET
taxlaw-2840	311	20	dysfunctions	dysfunction	NOUN
taxlaw-2840	311	21	of	of	ADP
taxlaw-2840	311	22	multiplegoal	multiplegoal	NOUN
taxlaw-2840	311	23	agencies	agency	NOUN
taxlaw-2840	311	24	,	,	PUNCT
taxlaw-2840	311	25	33	33	NUM
taxlaw-2840	311	26	harv	harv	NOUN
taxlaw-2840	311	27	.	.	PUNCT
taxlaw-2840	312	1	envtl	envtl	PROPN
taxlaw-2840	312	2	.	.	PUNCT
taxlaw-2840	313	1	l.	l.	PROPN
taxlaw-2840	313	2	rev	rev	PROPN
taxlaw-2840	313	3	.	.	PROPN
taxlaw-2840	313	4	1	1	NUM
taxlaw-2840	313	5	,	,	PUNCT
taxlaw-2840	313	6	4	4	NUM
taxlaw-2840	313	7	(	(	PUNCT
taxlaw-2840	313	8	2009	2009	NUM
taxlaw-2840	313	9	)	)	PUNCT
taxlaw-2840	313	10	(	(	PUNCT
taxlaw-2840	313	11	concluding	conclude	VERB
taxlaw-2840	313	12	that	that	SCONJ
taxlaw-2840	313	13	“	"	PUNCT
taxlaw-2840	313	14	agencies	agency	NOUN
taxlaw-2840	313	15	are	be	AUX
taxlaw-2840	313	16	most	most	ADV
taxlaw-2840	313	17	likely	likely	ADJ
taxlaw-2840	313	18	to	to	PART
taxlaw-2840	313	19	underperform	underperform	VERB
taxlaw-2840	313	20	on	on	ADP
taxlaw-2840	313	21	‘	'	PUNCT
taxlaw-2840	313	22	secondary	secondary	ADJ
taxlaw-2840	313	23	goals	goal	NOUN
taxlaw-2840	313	24	’	'	PUNCT
taxlaw-2840	313	25	that	that	PRON
taxlaw-2840	313	26	both	both	PRON
taxlaw-2840	313	27	interfere	interfere	VERB
taxlaw-2840	313	28	with	with	ADP
taxlaw-2840	313	29	the	the	DET
taxlaw-2840	313	30	completion	completion	NOUN
taxlaw-2840	313	31	of	of	ADP
taxlaw-2840	313	32	what	what	PRON
taxlaw-2840	313	33	are	be	AUX
taxlaw-2840	313	34	perceived	perceive	VERB
taxlaw-2840	313	35	to	to	PART
taxlaw-2840	313	36	be	be	AUX
taxlaw-2840	313	37	the	the	DET
taxlaw-2840	313	38	agency	agency	NOUN
taxlaw-2840	313	39	’s	’s	PART
taxlaw-2840	313	40	primary	primary	ADJ
taxlaw-2840	313	41	goals	goal	NOUN
taxlaw-2840	313	42	”	"	PUNCT
taxlaw-2840	313	43	)	)	PUNCT
taxlaw-2840	313	44	;	;	PUNCT
taxlaw-2840	313	45	j.r	j.r	PROPN
taxlaw-2840	313	46	.	.	PROPN
taxlaw-2840	313	47	deshazo	deshazo	PROPN
taxlaw-2840	313	48	&	&	CCONJ
taxlaw-2840	313	49	jody	jody	PROPN
taxlaw-2840	313	50	freeman	freeman	PROPN
taxlaw-2840	313	51	,	,	PUNCT
taxlaw-2840	313	52	public	public	ADJ
taxlaw-2840	313	53	agencies	agency	NOUN
taxlaw-2840	313	54	as	as	ADP
taxlaw-2840	313	55	lobbyists	lobbyist	NOUN
taxlaw-2840	313	56	,	,	PUNCT
taxlaw-2840	313	57	105	105	NUM
taxlaw-2840	313	58	colum	colum	NOUN
taxlaw-2840	313	59	.	.	PUNCT
taxlaw-2840	314	1	l.	l.	PROPN
taxlaw-2840	314	2	rev	rev	PROPN
taxlaw-2840	314	3	.	.	PROPN
taxlaw-2840	314	4	2217	2217	NUM
taxlaw-2840	314	5	,	,	PUNCT
taxlaw-2840	314	6	2221	2221	NUM
taxlaw-2840	314	7	(	(	PUNCT
taxlaw-2840	314	8	2005	2005	NUM
taxlaw-2840	314	9	)	)	PUNCT
taxlaw-2840	315	1	(	(	PUNCT
taxlaw-2840	315	2	noting	note	VERB
taxlaw-2840	315	3	that	that	SCONJ
taxlaw-2840	315	4	political	political	ADJ
taxlaw-2840	315	5	pressure	pressure	NOUN
taxlaw-2840	315	6	from	from	ADP
taxlaw-2840	315	7	congress	congress	PROPN
taxlaw-2840	315	8	and	and	CCONJ
taxlaw-2840	315	9	lobbyists	lobbyist	NOUN
taxlaw-2840	315	10	both	both	PRON
taxlaw-2840	315	11	will	will	AUX
taxlaw-2840	315	12	push	push	VERB
taxlaw-2840	315	13	an	an	DET
taxlaw-2840	315	14	agency	agency	NOUN
taxlaw-2840	315	15	toward	toward	ADP
taxlaw-2840	315	16	one	one	NUM
taxlaw-2840	315	17	primary	primary	ADJ
taxlaw-2840	315	18	mission	mission	NOUN
taxlaw-2840	315	19	)	)	PUNCT
taxlaw-2840	315	20	;	;	PUNCT
taxlaw-2840	315	21	barkow	barkow	NOUN
taxlaw-2840	315	22	,	,	PUNCT
taxlaw-2840	315	23	supra	supra	PROPN
taxlaw-2840	315	24	note	note	NOUN
taxlaw-2840	315	25	75	75	NUM
taxlaw-2840	315	26	,	,	PUNCT
taxlaw-2840	315	27	at	at	ADP
taxlaw-2840	315	28	306–07	306–07	PROPN
taxlaw-2840	315	29	(	(	PUNCT
taxlaw-2840	315	30	suggesting	suggest	VERB
taxlaw-2840	315	31	that	that	SCONJ
taxlaw-2840	315	32	the	the	DET
taxlaw-2840	315	33	prosecutorial	prosecutorial	ADJ
taxlaw-2840	315	34	functions	function	NOUN
taxlaw-2840	315	35	of	of	ADP
taxlaw-2840	315	36	the	the	DET
taxlaw-2840	315	37	department	department	PROPN
taxlaw-2840	315	38	of	of	ADP
taxlaw-2840	315	39	justice	justice	PROPN
taxlaw-2840	315	40	have	have	AUX
taxlaw-2840	315	41	won	win	VERB
taxlaw-2840	315	42	out	out	ADP
taxlaw-2840	315	43	against	against	ADP
taxlaw-2840	315	44	the	the	DET
taxlaw-2840	315	45	secondary	secondary	ADJ
taxlaw-2840	315	46	interests	interest	NOUN
taxlaw-2840	315	47	of	of	ADP
taxlaw-2840	315	48	corrections	correction	NOUN
taxlaw-2840	315	49	,	,	PUNCT
taxlaw-2840	315	50	clemency	clemency	NOUN
taxlaw-2840	315	51	,	,	PUNCT
taxlaw-2840	315	52	and	and	CCONJ
taxlaw-2840	315	53	forensic	forensic	ADJ
taxlaw-2840	315	54	science	science	NOUN
taxlaw-2840	315	55	)	)	PUNCT
taxlaw-2840	315	56	.	.	PUNCT
taxlaw-2840	316	1	78	78	NUM
taxlaw-2840	316	2	barkow	barkow	NOUN
taxlaw-2840	316	3	,	,	PUNCT
taxlaw-2840	316	4	supra	supra	PROPN
taxlaw-2840	316	5	note	note	NOUN
taxlaw-2840	316	6	75	75	NUM
taxlaw-2840	316	7	,	,	PUNCT
taxlaw-2840	316	8	at	at	ADP
taxlaw-2840	316	9	307–12	307–12	NUM
taxlaw-2840	316	10	(	(	PUNCT
taxlaw-2840	316	11	drawing	draw	VERB
taxlaw-2840	316	12	these	these	DET
taxlaw-2840	316	13	factors	factor	NOUN
taxlaw-2840	316	14	from	from	ADP
taxlaw-2840	316	15	the	the	DET
taxlaw-2840	316	16	agency	agency	NOUN
taxlaw-2840	316	17	design	design	NOUN
taxlaw-2840	316	18	literature	literature	PROPN
taxlaw-2840	316	19	)	)	PUNCT
taxlaw-2840	316	20	.	.	PUNCT
taxlaw-2840	317	1	79	79	NUM
taxlaw-2840	318	1	i	i	PRON
taxlaw-2840	318	2	d.	d.	NOUN
taxlaw-2840	318	3	at	at	ADP
taxlaw-2840	318	4	309	309	NUM
taxlaw-2840	318	5	;	;	PUNCT
taxlaw-2840	318	6	deshazo	deshazo	PROPN
taxlaw-2840	318	7	&	&	CCONJ
taxlaw-2840	318	8	freeman	freeman	PROPN
taxlaw-2840	318	9	,	,	PUNCT
taxlaw-2840	318	10	supra	supra	PROPN
taxlaw-2840	318	11	note	note	NOUN
taxlaw-2840	318	12	77	77	NUM
taxlaw-2840	318	13	,	,	PUNCT
taxlaw-2840	318	14	at	at	ADP
taxlaw-2840	318	15	2221	2221	NUM
taxlaw-2840	318	16	.	.	PUNCT
taxlaw-2840	319	1	80	80	NUM
taxlaw-2840	319	2	deshazo	deshazo	NOUN
taxlaw-2840	319	3	&	&	CCONJ
taxlaw-2840	319	4	freeman	freeman	PROPN
taxlaw-2840	319	5	,	,	PUNCT
taxlaw-2840	319	6	supra	supra	PROPN
taxlaw-2840	319	7	note	note	NOUN
taxlaw-2840	319	8	77	77	NUM
taxlaw-2840	319	9	,	,	PUNCT
taxlaw-2840	319	10	at	at	ADP
taxlaw-2840	319	11	2221–22	2221–22	PROPN
taxlaw-2840	319	12	(	(	PUNCT
taxlaw-2840	319	13	describing	describe	VERB
taxlaw-2840	319	14	the	the	DET
taxlaw-2840	319	15	study	study	NOUN
taxlaw-2840	319	16	)	)	PUNCT
taxlaw-2840	319	17	.	.	PUNCT
taxlaw-2840	320	1	81	81	NUM
taxlaw-2840	321	1	i	i	PRON
taxlaw-2840	321	2	d.	d.	PROPN
taxlaw-2840	321	3	at	at	ADP
taxlaw-2840	321	4	2230–45	2230–45	NUM
taxlaw-2840	321	5	.	.	PUNCT
taxlaw-2840	322	1	82	82	NUM
taxlaw-2840	322	2	barkow	barkow	NOUN
taxlaw-2840	322	3	,	,	PUNCT
taxlaw-2840	322	4	supra	supra	PROPN
taxlaw-2840	322	5	note	note	NOUN
taxlaw-2840	322	6	75	75	NUM
taxlaw-2840	322	7	,	,	PUNCT
taxlaw-2840	322	8	at	at	ADP
taxlaw-2840	322	9	310	310	NUM
taxlaw-2840	322	10	.	.	NOUN
taxlaw-2840	323	1	182	182	NUM
taxlaw-2840	323	2	columbia	columbia	PROPN
taxlaw-2840	323	3	journal	journal	PROPN
taxlaw-2840	323	4	of	of	ADP
taxlaw-2840	323	5	tax	tax	NOUN
taxlaw-2840	323	6	law	law	NOUN
taxlaw-2840	323	7	[	[	X
taxlaw-2840	323	8	vol.7:169	vol.7:169	PROPN
taxlaw-2840	323	9	abstract	abstract	ADJ
taxlaw-2840	323	10	goals	goal	NOUN
taxlaw-2840	323	11	,	,	PUNCT
taxlaw-2840	323	12	such	such	ADJ
taxlaw-2840	323	13	as	as	ADP
taxlaw-2840	323	14	promoting	promote	VERB
taxlaw-2840	323	15	societal	societal	ADJ
taxlaw-2840	323	16	equality	equality	NOUN
taxlaw-2840	323	17	,	,	PUNCT
taxlaw-2840	323	18	welfare	welfare	NOUN
taxlaw-2840	323	19	,	,	PUNCT
taxlaw-2840	323	20	or	or	CCONJ
taxlaw-2840	323	21	environmental	environmental	ADJ
taxlaw-2840	323	22	sustainability.83	sustainability.83	PROPN
taxlaw-2840	323	23	agency	agency	NOUN
taxlaw-2840	323	24	culture	culture	NOUN
taxlaw-2840	323	25	additionally	additionally	ADV
taxlaw-2840	323	26	plays	play	VERB
taxlaw-2840	323	27	a	a	DET
taxlaw-2840	323	28	prominent	prominent	ADJ
taxlaw-2840	323	29	role	role	NOUN
taxlaw-2840	323	30	in	in	ADP
taxlaw-2840	323	31	how	how	SCONJ
taxlaw-2840	323	32	an	an	DET
taxlaw-2840	323	33	agency	agency	NOUN
taxlaw-2840	323	34	approaches	approach	VERB
taxlaw-2840	323	35	its	its	PRON
taxlaw-2840	323	36	various	various	ADJ
taxlaw-2840	323	37	missions	mission	NOUN
taxlaw-2840	323	38	.	.	PUNCT
taxlaw-2840	324	1	internal	internal	ADJ
taxlaw-2840	324	2	cultural	cultural	ADJ
taxlaw-2840	324	3	conflicts	conflict	NOUN
taxlaw-2840	324	4	are	be	AUX
taxlaw-2840	324	5	pervasive	pervasive	ADJ
taxlaw-2840	324	6	throughout	throughout	ADP
taxlaw-2840	324	7	the	the	DET
taxlaw-2840	324	8	administrative	administrative	ADJ
taxlaw-2840	324	9	state	state	NOUN
taxlaw-2840	324	10	.	.	PUNCT
taxlaw-2840	325	1	political	political	ADJ
taxlaw-2840	325	2	scientist	scientist	NOUN
taxlaw-2840	325	3	james	james	PROPN
taxlaw-2840	325	4	q.	q.	PROPN
taxlaw-2840	325	5	wilson	wilson	PROPN
taxlaw-2840	325	6	generalized	generalize	VERB
taxlaw-2840	325	7	about	about	ADP
taxlaw-2840	325	8	the	the	DET
taxlaw-2840	325	9	effects	effect	NOUN
taxlaw-2840	325	10	of	of	ADP
taxlaw-2840	325	11	culture	culture	NOUN
taxlaw-2840	325	12	on	on	ADP
taxlaw-2840	325	13	agencies	agency	NOUN
taxlaw-2840	325	14	:	:	PUNCT
taxlaw-2840	325	15	first	first	ADV
taxlaw-2840	325	16	,	,	PUNCT
taxlaw-2840	325	17	tasks	task	NOUN
taxlaw-2840	325	18	that	that	PRON
taxlaw-2840	325	19	are	be	AUX
taxlaw-2840	325	20	not	not	PART
taxlaw-2840	325	21	part	part	NOUN
taxlaw-2840	325	22	of	of	ADP
taxlaw-2840	325	23	the	the	DET
taxlaw-2840	325	24	culture	culture	NOUN
taxlaw-2840	325	25	will	will	AUX
taxlaw-2840	325	26	not	not	PART
taxlaw-2840	325	27	be	be	AUX
taxlaw-2840	325	28	attended	attend	VERB
taxlaw-2840	325	29	to	to	ADP
taxlaw-2840	325	30	with	with	ADP
taxlaw-2840	325	31	the	the	DET
taxlaw-2840	325	32	same	same	ADJ
taxlaw-2840	325	33	energy	energy	NOUN
taxlaw-2840	325	34	and	and	CCONJ
taxlaw-2840	325	35	resources	resource	NOUN
taxlaw-2840	325	36	as	as	SCONJ
taxlaw-2840	325	37	are	be	AUX
taxlaw-2840	325	38	devoted	devote	VERB
taxlaw-2840	325	39	to	to	ADP
taxlaw-2840	325	40	tasks	task	NOUN
taxlaw-2840	325	41	that	that	PRON
taxlaw-2840	325	42	are	be	AUX
taxlaw-2840	325	43	part	part	NOUN
taxlaw-2840	325	44	of	of	ADP
taxlaw-2840	325	45	it	it	PRON
taxlaw-2840	325	46	.	.	PUNCT
taxlaw-2840	326	1	second	second	ADJ
taxlaw-2840	326	2	,	,	PUNCT
taxlaw-2840	326	3	organizations	organization	NOUN
taxlaw-2840	326	4	in	in	ADP
taxlaw-2840	326	5	which	which	PRON
taxlaw-2840	326	6	two	two	NUM
taxlaw-2840	326	7	or	or	CCONJ
taxlaw-2840	326	8	more	more	ADJ
taxlaw-2840	326	9	cultures	culture	NOUN
taxlaw-2840	326	10	struggle	struggle	VERB
taxlaw-2840	326	11	for	for	ADP
taxlaw-2840	326	12	supremacy	supremacy	NOUN
taxlaw-2840	326	13	will	will	AUX
taxlaw-2840	326	14	experience	experience	VERB
taxlaw-2840	326	15	serious	serious	ADJ
taxlaw-2840	326	16	conflict	conflict	NOUN
taxlaw-2840	326	17	as	as	ADP
taxlaw-2840	326	18	defenders	defender	NOUN
taxlaw-2840	326	19	of	of	ADP
taxlaw-2840	326	20	one	one	NUM
taxlaw-2840	326	21	seek	seek	VERB
taxlaw-2840	326	22	to	to	PART
taxlaw-2840	326	23	dominate	dominate	VERB
taxlaw-2840	326	24	representatives	representative	NOUN
taxlaw-2840	326	25	of	of	ADP
taxlaw-2840	326	26	others	other	NOUN
taxlaw-2840	326	27	.	.	PUNCT
taxlaw-2840	327	1	third	third	ADJ
taxlaw-2840	327	2	,	,	PUNCT
taxlaw-2840	327	3	organizations	organization	NOUN
taxlaw-2840	327	4	will	will	AUX
taxlaw-2840	327	5	resist	resist	VERB
taxlaw-2840	327	6	taking	take	VERB
taxlaw-2840	327	7	on	on	ADP
taxlaw-2840	327	8	new	new	ADJ
taxlaw-2840	327	9	tasks	task	NOUN
taxlaw-2840	327	10	that	that	PRON
taxlaw-2840	327	11	seem	seem	VERB
taxlaw-2840	327	12	incompatible	incompatible	ADJ
taxlaw-2840	327	13	with	with	ADP
taxlaw-2840	327	14	its	its	PRON
taxlaw-2840	327	15	dominant	dominant	ADJ
taxlaw-2840	327	16	culture	culture	NOUN
taxlaw-2840	327	17	.	.	PUNCT
taxlaw-2840	328	1	the	the	PRON
taxlaw-2840	328	2	stronger	strong	ADJ
taxlaw-2840	328	3	and	and	CCONJ
taxlaw-2840	328	4	more	more	ADJ
taxlaw-2840	328	5	uniform	uniform	ADJ
taxlaw-2840	328	6	the	the	DET
taxlaw-2840	328	7	culture	culture	NOUN
taxlaw-2840	328	8	—	—	PUNCT
taxlaw-2840	328	9	that	that	ADV
taxlaw-2840	328	10	is	is	ADV
taxlaw-2840	328	11	,	,	PUNCT
taxlaw-2840	328	12	the	the	PRON
taxlaw-2840	328	13	more	more	ADV
taxlaw-2840	328	14	the	the	DET
taxlaw-2840	328	15	culture	culture	NOUN
taxlaw-2840	328	16	approximates	approximate	VERB
taxlaw-2840	328	17	a	a	DET
taxlaw-2840	328	18	sense	sense	NOUN
taxlaw-2840	328	19	of	of	ADP
taxlaw-2840	328	20	mission	mission	NOUN
taxlaw-2840	328	21	—	—	PUNCT
taxlaw-2840	328	22	the	the	PRON
taxlaw-2840	328	23	more	more	ADV
taxlaw-2840	328	24	obvious	obvious	ADJ
taxlaw-2840	328	25	these	these	PRON
taxlaw-2840	328	26	consequences.84	consequences.84	PROPN
taxlaw-2840	328	27	wilson	wilson	PROPN
taxlaw-2840	328	28	offered	offer	VERB
taxlaw-2840	328	29	as	as	ADP
taxlaw-2840	328	30	an	an	DET
taxlaw-2840	328	31	example	example	NOUN
taxlaw-2840	328	32	the	the	DET
taxlaw-2840	328	33	former	former	ADJ
taxlaw-2840	328	34	immigration	immigration	NOUN
taxlaw-2840	328	35	and	and	CCONJ
taxlaw-2840	328	36	naturalization	naturalization	NOUN
taxlaw-2840	328	37	service	service	NOUN
taxlaw-2840	328	38	(	(	PUNCT
taxlaw-2840	328	39	ins	in	NOUN
taxlaw-2840	328	40	)	)	PUNCT
taxlaw-2840	328	41	,	,	PUNCT
taxlaw-2840	328	42	discussed	discuss	VERB
taxlaw-2840	328	43	at	at	ADP
taxlaw-2840	328	44	greater	great	ADJ
taxlaw-2840	328	45	length	length	NOUN
taxlaw-2840	328	46	in	in	ADP
taxlaw-2840	328	47	part	part	NOUN
taxlaw-2840	328	48	iv	iv	ADP
taxlaw-2840	328	49	below	below	ADV
taxlaw-2840	328	50	,	,	PUNCT
taxlaw-2840	328	51	as	as	ADP
taxlaw-2840	328	52	an	an	DET
taxlaw-2840	328	53	agency	agency	NOUN
taxlaw-2840	328	54	torn	tear	VERB
taxlaw-2840	328	55	between	between	ADP
taxlaw-2840	328	56	competing	compete	VERB
taxlaw-2840	328	57	goals	goal	NOUN
taxlaw-2840	328	58	:	:	PUNCT
taxlaw-2840	328	59	“	"	PUNCT
taxlaw-2840	328	60	keep	keep	VERB
taxlaw-2840	328	61	out	out	ADP
taxlaw-2840	328	62	illegal	illegal	ADJ
taxlaw-2840	328	63	immigrants	immigrant	NOUN
taxlaw-2840	328	64	,	,	PUNCT
taxlaw-2840	328	65	but	but	CCONJ
taxlaw-2840	328	66	let	let	VERB
taxlaw-2840	328	67	in	in	ADP
taxlaw-2840	328	68	necessary	necessary	ADJ
taxlaw-2840	328	69	agricultural	agricultural	ADJ
taxlaw-2840	328	70	workers	worker	NOUN
taxlaw-2840	328	71	”	"	PUNCT
taxlaw-2840	328	72	;	;	PUNCT
taxlaw-2840	328	73	“	"	PUNCT
taxlaw-2840	328	74	find	find	VERB
taxlaw-2840	328	75	and	and	CCONJ
taxlaw-2840	328	76	expel	expel	VERB
taxlaw-2840	328	77	illegal	illegal	ADJ
taxlaw-2840	328	78	aliens	alien	NOUN
taxlaw-2840	328	79	,	,	PUNCT
taxlaw-2840	328	80	but	but	CCONJ
taxlaw-2840	328	81	do	do	AUX
taxlaw-2840	328	82	not	not	PART
taxlaw-2840	328	83	break	break	VERB
taxlaw-2840	328	84	up	up	ADP
taxlaw-2840	328	85	families	family	NOUN
taxlaw-2840	328	86	,	,	PUNCT
taxlaw-2840	328	87	impose	impose	VERB
taxlaw-2840	328	88	hardships	hardship	NOUN
taxlaw-2840	328	89	,	,	PUNCT
taxlaw-2840	328	90	violate	violate	VERB
taxlaw-2840	328	91	civil	civil	ADJ
taxlaw-2840	328	92	rights	right	NOUN
taxlaw-2840	328	93	,	,	PUNCT
taxlaw-2840	328	94	or	or	CCONJ
taxlaw-2840	328	95	deprive	deprive	VERB
taxlaw-2840	328	96	employers	employer	NOUN
taxlaw-2840	328	97	of	of	ADP
taxlaw-2840	328	98	low	low	ADV
taxlaw-2840	328	99	-	-	PUNCT
taxlaw-2840	328	100	paid	pay	VERB
taxlaw-2840	328	101	workers	worker	NOUN
taxlaw-2840	328	102	.	.	PUNCT
taxlaw-2840	328	103	”	"	PUNCT
taxlaw-2840	329	1	85	85	NUM
taxlaw-2840	329	2	rachel	rachel	PROPN
taxlaw-2840	329	3	barkow	barkow	PROPN
taxlaw-2840	329	4	’s	’s	PART
taxlaw-2840	329	5	examination	examination	NOUN
taxlaw-2840	329	6	of	of	ADP
taxlaw-2840	329	7	the	the	DET
taxlaw-2840	329	8	department	department	PROPN
taxlaw-2840	329	9	of	of	ADP
taxlaw-2840	329	10	justice	justice	PROPN
taxlaw-2840	329	11	’s	’s	PART
taxlaw-2840	329	12	administration	administration	PROPN
taxlaw-2840	329	13	of	of	ADP
taxlaw-2840	329	14	corrections	correction	NOUN
taxlaw-2840	329	15	,	,	PUNCT
taxlaw-2840	329	16	clemency	clemency	NOUN
taxlaw-2840	329	17	,	,	PUNCT
taxlaw-2840	329	18	and	and	CCONJ
taxlaw-2840	329	19	forensic	forensic	ADJ
taxlaw-2840	329	20	science	science	NOUN
taxlaw-2840	329	21	matters	matter	NOUN
taxlaw-2840	329	22	further	far	ADV
taxlaw-2840	329	23	illustrates	illustrate	VERB
taxlaw-2840	329	24	wilson	wilson	PROPN
taxlaw-2840	329	25	’s	’s	PART
taxlaw-2840	329	26	point	point	NOUN
taxlaw-2840	329	27	.	.	PUNCT
taxlaw-2840	330	1	barkow	barkow	NOUN
taxlaw-2840	330	2	observed	observe	VERB
taxlaw-2840	330	3	that	that	SCONJ
taxlaw-2840	330	4	the	the	DET
taxlaw-2840	330	5	department	department	PROPN
taxlaw-2840	330	6	of	of	ADP
taxlaw-2840	330	7	justice	justice	PROPN
taxlaw-2840	330	8	has	have	VERB
taxlaw-2840	330	9	a	a	DET
taxlaw-2840	330	10	culture	culture	NOUN
taxlaw-2840	330	11	that	that	PRON
taxlaw-2840	330	12	is	be	AUX
taxlaw-2840	330	13	oriented	orient	VERB
taxlaw-2840	330	14	toward	toward	ADP
taxlaw-2840	330	15	its	its	PRON
taxlaw-2840	330	16	prosecutorial	prosecutorial	ADJ
taxlaw-2840	330	17	function	function	NOUN
taxlaw-2840	330	18	,	,	PUNCT
taxlaw-2840	330	19	and	and	CCONJ
taxlaw-2840	330	20	that	that	DET
taxlaw-2840	330	21	culture	culture	NOUN
taxlaw-2840	330	22	has	have	AUX
taxlaw-2840	330	23	resulted	result	VERB
taxlaw-2840	330	24	in	in	ADP
taxlaw-2840	330	25	fewer	few	ADJ
taxlaw-2840	330	26	pardons	pardon	NOUN
taxlaw-2840	330	27	,	,	PUNCT
taxlaw-2840	330	28	undermined	undermine	VERB
taxlaw-2840	330	29	reform	reform	NOUN
taxlaw-2840	330	30	efforts	effort	NOUN
taxlaw-2840	330	31	by	by	ADP
taxlaw-2840	330	32	the	the	DET
taxlaw-2840	330	33	bureau	bureau	NOUN
taxlaw-2840	330	34	of	of	ADP
taxlaw-2840	330	35	prisons	prison	NOUN
taxlaw-2840	330	36	,	,	PUNCT
taxlaw-2840	330	37	and	and	CCONJ
taxlaw-2840	330	38	encouraged	encourage	VERB
taxlaw-2840	330	39	botched	botch	VERB
taxlaw-2840	330	40	scientific	scientific	ADJ
taxlaw-2840	330	41	investigations	investigation	NOUN
taxlaw-2840	330	42	that	that	PRON
taxlaw-2840	330	43	favor	favor	VERB
taxlaw-2840	330	44	the	the	DET
taxlaw-2840	330	45	prosecution	prosecution	NOUN
taxlaw-2840	330	46	.	.	PUNCT
taxlaw-2840	331	1	86	86	NUM
taxlaw-2840	331	2	in	in	ADP
taxlaw-2840	331	3	sum	sum	NOUN
taxlaw-2840	331	4	,	,	PUNCT
taxlaw-2840	331	5	agencies	agency	NOUN
taxlaw-2840	331	6	struggle	struggle	VERB
taxlaw-2840	331	7	with	with	ADP
taxlaw-2840	331	8	or	or	CCONJ
taxlaw-2840	331	9	even	even	ADV
taxlaw-2840	331	10	ignore	ignore	VERB
taxlaw-2840	331	11	outright	outright	ADJ
taxlaw-2840	331	12	secondary	secondary	ADJ
taxlaw-2840	331	13	goals	goal	NOUN
taxlaw-2840	331	14	that	that	PRON
taxlaw-2840	331	15	conflict	conflict	NOUN
taxlaw-2840	331	16	with	with	ADP
taxlaw-2840	331	17	their	their	PRON
taxlaw-2840	331	18	dominant	dominant	ADJ
taxlaw-2840	331	19	culture	culture	NOUN
taxlaw-2840	331	20	,	,	PUNCT
taxlaw-2840	331	21	and	and	CCONJ
taxlaw-2840	331	22	too	too	ADV
taxlaw-2840	331	23	much	much	ADJ
taxlaw-2840	331	24	tension	tension	NOUN
taxlaw-2840	331	25	between	between	ADP
taxlaw-2840	331	26	competing	compete	VERB
taxlaw-2840	331	27	functions	function	NOUN
taxlaw-2840	331	28	can	can	AUX
taxlaw-2840	331	29	undermine	undermine	VERB
taxlaw-2840	331	30	agency	agency	NOUN
taxlaw-2840	331	31	efforts	effort	NOUN
taxlaw-2840	331	32	across	across	ADP
taxlaw-2840	331	33	the	the	DET
taxlaw-2840	331	34	board	board	NOUN
taxlaw-2840	331	35	.	.	PUNCT
taxlaw-2840	332	1	an	an	DET
taxlaw-2840	332	2	agency	agency	NOUN
taxlaw-2840	332	3	’s	’s	PART
taxlaw-2840	332	4	culture	culture	NOUN
taxlaw-2840	332	5	is	be	AUX
taxlaw-2840	332	6	intertwined	intertwine	VERB
taxlaw-2840	332	7	with	with	ADP
taxlaw-2840	332	8	its	its	PRON
taxlaw-2840	332	9	personnel	personnel	NOUN
taxlaw-2840	332	10	and	and	CCONJ
taxlaw-2840	332	11	leadership	leadership	NOUN
taxlaw-2840	332	12	.	.	PUNCT
taxlaw-2840	333	1	agencies	agency	NOUN
taxlaw-2840	333	2	recruit	recruit	VERB
taxlaw-2840	333	3	like	like	ADJ
taxlaw-2840	333	4	-	-	PUNCT
taxlaw-2840	333	5	minded	minded	ADJ
taxlaw-2840	333	6	individuals	individual	NOUN
taxlaw-2840	333	7	to	to	PART
taxlaw-2840	333	8	preserve	preserve	VERB
taxlaw-2840	333	9	their	their	PRON
taxlaw-2840	333	10	culture	culture	NOUN
taxlaw-2840	333	11	and	and	CCONJ
taxlaw-2840	333	12	further	further	ADJ
taxlaw-2840	333	13	their	their	PRON
taxlaw-2840	333	14	primary	primary	ADJ
taxlaw-2840	333	15	missions.87	missions.87	NOUN
taxlaw-2840	333	16	for	for	ADP
taxlaw-2840	333	17	example	example	NOUN
taxlaw-2840	333	18	,	,	PUNCT
taxlaw-2840	333	19	the	the	DET
taxlaw-2840	333	20	national	national	ADJ
taxlaw-2840	333	21	aeronautics	aeronautics	PROPN
taxlaw-2840	333	22	and	and	CCONJ
taxlaw-2840	333	23	space	space	PROPN
taxlaw-2840	333	24	administration	administration	PROPN
taxlaw-2840	333	25	(	(	PUNCT
taxlaw-2840	333	26	nasa	nasa	PROPN
taxlaw-2840	333	27	)	)	PUNCT
taxlaw-2840	333	28	hires	hire	VERB
taxlaw-2840	333	29	engineers	engineer	NOUN
taxlaw-2840	333	30	who	who	PRON
taxlaw-2840	333	31	demonstrate	demonstrate	VERB
taxlaw-2840	333	32	a	a	DET
taxlaw-2840	333	33	“	"	PUNCT
taxlaw-2840	333	34	‘	'	PUNCT
taxlaw-2840	333	35	can	can	AUX
taxlaw-2840	333	36	-	-	PUNCT
taxlaw-2840	333	37	do	do	AUX
taxlaw-2840	333	38	’	'	PUNCT
taxlaw-2840	333	39	attitude	attitude	NOUN
taxlaw-2840	333	40	based	base	VERB
taxlaw-2840	333	41	on	on	ADP
taxlaw-2840	333	42	the	the	DET
taxlaw-2840	333	43	diligent	diligent	ADJ
taxlaw-2840	333	44	and	and	CCONJ
taxlaw-2840	333	45	systematic	systematic	ADJ
taxlaw-2840	333	46	application	application	NOUN
taxlaw-2840	333	47	of	of	ADP
taxlaw-2840	333	48	hard	hard	ADJ
taxlaw-2840	333	49	work	work	NOUN
taxlaw-2840	333	50	and	and	CCONJ
taxlaw-2840	333	51	engineering	engineering	NOUN
taxlaw-2840	333	52	principles	principle	NOUN
taxlaw-2840	333	53	,	,	PUNCT
taxlaw-2840	333	54	”	"	PUNCT
taxlaw-2840	333	55	rejecting	reject	VERB
taxlaw-2840	333	56	subjective	subjective	ADJ
taxlaw-2840	333	57	orientations	orientation	NOUN
taxlaw-2840	333	58	that	that	PRON
taxlaw-2840	333	59	emphasize	emphasize	VERB
taxlaw-2840	333	60	“	"	PUNCT
taxlaw-2840	333	61	i	i	PRON
taxlaw-2840	333	62	feel	feel	VERB
taxlaw-2840	333	63	”	"	PUNCT
taxlaw-2840	333	64	or	or	CCONJ
taxlaw-2840	333	65	“	"	PUNCT
taxlaw-2840	333	66	i	i	PRON
taxlaw-2840	333	67	think	think	VERB
taxlaw-2840	333	68	”	"	PUNCT
taxlaw-2840	333	69	in	in	ADP
taxlaw-2840	333	70	favor	favor	NOUN
taxlaw-2840	333	71	of	of	ADP
taxlaw-2840	333	72	a	a	DET
taxlaw-2840	333	73	“	"	PUNCT
taxlaw-2840	333	74	complete	complete	ADJ
taxlaw-2840	333	75	,	,	PUNCT
taxlaw-2840	333	76	fully	fully	ADV
taxlaw-2840	333	77	documented	document	VERB
taxlaw-2840	333	78	,	,	PUNCT
taxlaw-2840	333	79	verifiable	verifiable	ADJ
taxlaw-2840	333	80	set	set	NOUN
taxlaw-2840	333	81	of	of	ADP
taxlaw-2840	333	82	data	datum	NOUN
taxlaw-2840	333	83	.	.	PUNCT
taxlaw-2840	334	1	”88	”88	ADJ
taxlaw-2840	334	2	personnel	personnel	NOUN
taxlaw-2840	334	3	also	also	ADV
taxlaw-2840	334	4	shape	shape	VERB
taxlaw-2840	334	5	how	how	SCONJ
taxlaw-2840	334	6	primary	primary	ADJ
taxlaw-2840	334	7	missions	mission	NOUN
taxlaw-2840	334	8	are	be	AUX
taxlaw-2840	334	9	defined	define	VERB
taxlaw-2840	334	10	and	and	CCONJ
taxlaw-2840	334	11	measured	measure	VERB
taxlaw-2840	334	12	.	.	PUNCT
taxlaw-2840	335	1	for	for	ADP
taxlaw-2840	335	2	example	example	NOUN
taxlaw-2840	335	3	,	,	PUNCT
taxlaw-2840	335	4	the	the	DET
taxlaw-2840	335	5	forest	forest	NOUN
taxlaw-2840	335	6	service	service	NOUN
taxlaw-2840	335	7	employs	employ	VERB
taxlaw-2840	335	8	biologists	biologist	NOUN
taxlaw-2840	335	9	,	,	PUNCT
taxlaw-2840	335	10	economists	economist	NOUN
taxlaw-2840	335	11	,	,	PUNCT
taxlaw-2840	335	12	engineers	engineer	NOUN
taxlaw-2840	335	13	,	,	PUNCT
taxlaw-2840	335	14	and	and	CCONJ
taxlaw-2840	335	15	foresters	forester	NOUN
taxlaw-2840	335	16	,	,	PUNCT
taxlaw-2840	335	17	all	all	PRON
taxlaw-2840	335	18	of	of	ADP
taxlaw-2840	335	19	whom	whom	PRON
taxlaw-2840	335	20	define	define	VERB
taxlaw-2840	335	21	the	the	DET
taxlaw-2840	335	22	forest	forest	NOUN
taxlaw-2840	335	23	service	service	NOUN
taxlaw-2840	335	24	’s	’s	PART
taxlaw-2840	335	25	mission	mission	NOUN
taxlaw-2840	335	26	of	of	ADP
taxlaw-2840	335	27	attaining	attain	VERB
taxlaw-2840	335	28	“	"	PUNCT
taxlaw-2840	335	29	sustainable	sustainable	ADJ
taxlaw-2840	335	30	yields	yield	NOUN
taxlaw-2840	335	31	”	"	PUNCT
taxlaw-2840	335	32	differently.89	differently.89	PROPN
taxlaw-2840	335	33	83	83	NUM
taxlaw-2840	335	34	cf	cf	NOUN
taxlaw-2840	335	35	.	.	PUNCT
taxlaw-2840	336	1	chris	chris	PROPN
taxlaw-2840	336	2	bonastia	bonastia	PROPN
taxlaw-2840	336	3	,	,	PUNCT
taxlaw-2840	336	4	why	why	SCONJ
taxlaw-2840	336	5	did	do	AUX
taxlaw-2840	336	6	affirmative	affirmative	ADJ
taxlaw-2840	336	7	action	action	NOUN
taxlaw-2840	336	8	in	in	ADP
taxlaw-2840	336	9	housing	housing	NOUN
taxlaw-2840	336	10	fail	fail	ADJ
taxlaw-2840	336	11	during	during	ADP
taxlaw-2840	336	12	the	the	DET
taxlaw-2840	336	13	nixon	nixon	PROPN
taxlaw-2840	336	14	era	era	NOUN
taxlaw-2840	336	15	?	?	PUNCT
taxlaw-2840	337	1	exploring	explore	VERB
taxlaw-2840	337	2	the	the	DET
taxlaw-2840	337	3	“	"	PUNCT
taxlaw-2840	337	4	institutional	institutional	ADJ
taxlaw-2840	337	5	homes	home	NOUN
taxlaw-2840	337	6	”	"	PUNCT
taxlaw-2840	337	7	of	of	ADP
taxlaw-2840	337	8	societal	societal	ADJ
taxlaw-2840	337	9	politics	politic	NOUN
taxlaw-2840	337	10	,	,	PUNCT
taxlaw-2840	337	11	47	47	NUM
taxlaw-2840	337	12	soc	soc	NOUN
taxlaw-2840	337	13	.	.	PUNCT
taxlaw-2840	338	1	probs	prob	NOUN
taxlaw-2840	338	2	.	.	PUNCT
taxlaw-2840	339	1	523	523	NUM
taxlaw-2840	339	2	(	(	PUNCT
taxlaw-2840	339	3	2000	2000	NUM
taxlaw-2840	339	4	)	)	PUNCT
taxlaw-2840	339	5	(	(	PUNCT
taxlaw-2840	339	6	suggesting	suggest	VERB
taxlaw-2840	339	7	the	the	DET
taxlaw-2840	339	8	department	department	NOUN
taxlaw-2840	339	9	of	of	ADP
taxlaw-2840	339	10	housing	housing	PROPN
taxlaw-2840	339	11	and	and	CCONJ
taxlaw-2840	339	12	urban	urban	ADJ
taxlaw-2840	339	13	development	development	NOUN
taxlaw-2840	339	14	ignored	ignore	VERB
taxlaw-2840	339	15	its	its	PRON
taxlaw-2840	339	16	secondary	secondary	ADJ
taxlaw-2840	339	17	mission	mission	NOUN
taxlaw-2840	339	18	of	of	ADP
taxlaw-2840	339	19	combating	combat	VERB
taxlaw-2840	339	20	racial	racial	ADJ
taxlaw-2840	339	21	segregation	segregation	NOUN
taxlaw-2840	339	22	because	because	SCONJ
taxlaw-2840	339	23	measuring	measure	VERB
taxlaw-2840	339	24	progress	progress	NOUN
taxlaw-2840	339	25	was	be	AUX
taxlaw-2840	339	26	difficult	difficult	ADJ
taxlaw-2840	339	27	)	)	PUNCT
taxlaw-2840	339	28	.	.	PUNCT
taxlaw-2840	340	1	84	84	NUM
taxlaw-2840	340	2	james	james	PROPN
taxlaw-2840	340	3	q.	q.	PROPN
taxlaw-2840	340	4	wilson	wilson	PROPN
taxlaw-2840	340	5	,	,	PUNCT
taxlaw-2840	340	6	bureaucracy	bureaucracy	NOUN
taxlaw-2840	340	7	101	101	NUM
taxlaw-2840	340	8	(	(	PUNCT
taxlaw-2840	340	9	1989	1989	NUM
taxlaw-2840	340	10	)	)	PUNCT
taxlaw-2840	340	11	.	.	PUNCT
taxlaw-2840	340	12	85	85	NUM
taxlaw-2840	341	1	i	i	PRON
taxlaw-2840	341	2	d.	d.	NOUN
taxlaw-2840	341	3	at	at	ADP
taxlaw-2840	341	4	158	158	NUM
taxlaw-2840	341	5	.	.	PUNCT
taxlaw-2840	342	1	86	86	NUM
taxlaw-2840	342	2	barkow	barkow	NOUN
taxlaw-2840	342	3	,	,	PUNCT
taxlaw-2840	342	4	supra	supra	PROPN
taxlaw-2840	342	5	note	note	NOUN
taxlaw-2840	342	6	75	75	NUM
taxlaw-2840	342	7	,	,	PUNCT
taxlaw-2840	342	8	at	at	ADP
taxlaw-2840	342	9	341–42	341–42	NUM
taxlaw-2840	342	10	.	.	PROPN
taxlaw-2840	343	1	87	87	NUM
taxlaw-2840	343	2	wilson	wilson	PROPN
taxlaw-2840	343	3	,	,	PUNCT
taxlaw-2840	343	4	supra	supra	PROPN
taxlaw-2840	343	5	note	note	PROPN
taxlaw-2840	343	6	84	84	NUM
taxlaw-2840	343	7	,	,	PUNCT
taxlaw-2840	343	8	at	at	ADP
taxlaw-2840	343	9	96–99	96–99	NUM
taxlaw-2840	343	10	.	.	PUNCT
taxlaw-2840	344	1	88	88	NUM
taxlaw-2840	345	1	i	i	PRON
taxlaw-2840	345	2	d.	d.	NOUN
taxlaw-2840	345	3	at	at	ADP
taxlaw-2840	345	4	104	104	NUM
taxlaw-2840	345	5	.	.	PUNCT
taxlaw-2840	345	6	89	89	NUM
taxlaw-2840	346	1	i	i	PRON
taxlaw-2840	346	2	d.	d.	PROPN
taxlaw-2840	346	3	at	at	ADP
taxlaw-2840	346	4	107	107	NUM
taxlaw-2840	346	5	.	.	PUNCT
taxlaw-2840	347	1	2016	2016	NUM
taxlaw-2840	347	2	]	]	PUNCT
taxlaw-2840	347	3	pursuing	pursue	VERB
taxlaw-2840	347	4	a	a	DET
taxlaw-2840	347	5	single	single	ADJ
taxlaw-2840	347	6	mission	mission	NOUN
taxlaw-2840	347	7	(	(	PUNCT
taxlaw-2840	347	8	or	or	CCONJ
taxlaw-2840	347	9	something	something	PRON
taxlaw-2840	347	10	closer	close	ADJ
taxlaw-2840	347	11	to	to	ADP
taxlaw-2840	347	12	it	it	PRON
taxlaw-2840	347	13	)	)	PUNCT
taxlaw-2840	347	14	183	183	NUM
taxlaw-2840	347	15	in	in	ADP
taxlaw-2840	347	16	summary	summary	NOUN
taxlaw-2840	347	17	,	,	PUNCT
taxlaw-2840	347	18	when	when	SCONJ
taxlaw-2840	347	19	congress	congress	PROPN
taxlaw-2840	347	20	assigns	assign	VERB
taxlaw-2840	347	21	a	a	DET
taxlaw-2840	347	22	new	new	ADJ
taxlaw-2840	347	23	program	program	NOUN
taxlaw-2840	347	24	or	or	CCONJ
taxlaw-2840	347	25	function	function	NOUN
taxlaw-2840	347	26	to	to	ADP
taxlaw-2840	347	27	an	an	DET
taxlaw-2840	347	28	existing	exist	VERB
taxlaw-2840	347	29	agency	agency	NOUN
taxlaw-2840	347	30	,	,	PUNCT
taxlaw-2840	347	31	the	the	DET
taxlaw-2840	347	32	general	general	ADJ
taxlaw-2840	347	33	understanding	understanding	NOUN
taxlaw-2840	347	34	is	be	AUX
taxlaw-2840	347	35	that	that	SCONJ
taxlaw-2840	347	36	the	the	DET
taxlaw-2840	347	37	new	new	ADJ
taxlaw-2840	347	38	program	program	NOUN
taxlaw-2840	347	39	or	or	CCONJ
taxlaw-2840	347	40	function	function	NOUN
taxlaw-2840	347	41	may	may	AUX
taxlaw-2840	347	42	“	"	PUNCT
taxlaw-2840	347	43	take	take	VERB
taxlaw-2840	347	44	a	a	DET
taxlaw-2840	347	45	backseat	backseat	NOUN
taxlaw-2840	347	46	”	"	PUNCT
taxlaw-2840	347	47	to	to	ADP
taxlaw-2840	347	48	the	the	DET
taxlaw-2840	347	49	agency	agency	NOUN
taxlaw-2840	347	50	’s	’s	PART
taxlaw-2840	347	51	primary	primary	ADJ
taxlaw-2840	347	52	or	or	CCONJ
taxlaw-2840	347	53	core	core	NOUN
taxlaw-2840	347	54	mission.90	mission.90	PROPN
taxlaw-2840	347	55	agencies	agency	NOUN
taxlaw-2840	347	56	tend	tend	VERB
taxlaw-2840	347	57	to	to	PART
taxlaw-2840	347	58	focus	focus	VERB
taxlaw-2840	347	59	on	on	ADP
taxlaw-2840	347	60	the	the	DET
taxlaw-2840	347	61	tasks	task	NOUN
taxlaw-2840	347	62	likely	likely	ADJ
taxlaw-2840	347	63	to	to	PART
taxlaw-2840	347	64	garner	garner	VERB
taxlaw-2840	347	65	the	the	DET
taxlaw-2840	347	66	most	most	ADJ
taxlaw-2840	347	67	attention	attention	NOUN
taxlaw-2840	347	68	from	from	ADP
taxlaw-2840	347	69	congress	congress	PROPN
taxlaw-2840	347	70	and	and	CCONJ
taxlaw-2840	347	71	gravitate	gravitate	VERB
taxlaw-2840	347	72	toward	toward	ADP
taxlaw-2840	347	73	goals	goal	NOUN
taxlaw-2840	347	74	that	that	PRON
taxlaw-2840	347	75	are	be	AUX
taxlaw-2840	347	76	most	most	ADV
taxlaw-2840	347	77	easily	easily	ADV
taxlaw-2840	347	78	measured	measure	VERB
taxlaw-2840	347	79	and	and	CCONJ
taxlaw-2840	347	80	achieved.91	achieved.91	NOUN
taxlaw-2840	347	81	in	in	ADP
taxlaw-2840	347	82	such	such	ADJ
taxlaw-2840	347	83	circumstances	circumstance	NOUN
taxlaw-2840	347	84	,	,	PUNCT
taxlaw-2840	347	85	an	an	DET
taxlaw-2840	347	86	agency	agency	NOUN
taxlaw-2840	347	87	is	be	AUX
taxlaw-2840	347	88	likely	likely	ADJ
taxlaw-2840	347	89	to	to	PART
taxlaw-2840	347	90	hire	hire	VERB
taxlaw-2840	347	91	new	new	ADJ
taxlaw-2840	347	92	employees	employee	NOUN
taxlaw-2840	347	93	whose	whose	DET
taxlaw-2840	347	94	skills	skill	NOUN
taxlaw-2840	347	95	and	and	CCONJ
taxlaw-2840	347	96	interests	interest	NOUN
taxlaw-2840	347	97	align	align	VERB
taxlaw-2840	347	98	with	with	ADP
taxlaw-2840	347	99	such	such	ADJ
taxlaw-2840	347	100	efforts	effort	NOUN
taxlaw-2840	347	101	,	,	PUNCT
taxlaw-2840	347	102	solidifying	solidify	VERB
taxlaw-2840	347	103	an	an	DET
taxlaw-2840	347	104	agency	agency	NOUN
taxlaw-2840	347	105	culture	culture	NOUN
taxlaw-2840	347	106	that	that	PRON
taxlaw-2840	347	107	emphasizes	emphasize	VERB
taxlaw-2840	347	108	some	some	DET
taxlaw-2840	347	109	programs	program	NOUN
taxlaw-2840	347	110	or	or	CCONJ
taxlaw-2840	347	111	functions	function	NOUN
taxlaw-2840	347	112	,	,	PUNCT
taxlaw-2840	347	113	even	even	ADV
taxlaw-2840	347	114	to	to	ADP
taxlaw-2840	347	115	the	the	DET
taxlaw-2840	347	116	detriment	detriment	NOUN
taxlaw-2840	347	117	of	of	ADP
taxlaw-2840	347	118	others.92	others.92	PROPN
taxlaw-2840	347	119	consequently	consequently	ADV
taxlaw-2840	347	120	,	,	PUNCT
taxlaw-2840	347	121	the	the	DET
taxlaw-2840	347	122	efficacy	efficacy	NOUN
taxlaw-2840	347	123	of	of	ADP
taxlaw-2840	347	124	the	the	DET
taxlaw-2840	347	125	new	new	ADJ
taxlaw-2840	347	126	program	program	NOUN
taxlaw-2840	347	127	or	or	CCONJ
taxlaw-2840	347	128	function	function	NOUN
taxlaw-2840	347	129	may	may	AUX
taxlaw-2840	347	130	suffer	suffer	VERB
taxlaw-2840	347	131	somewhat	somewhat	ADV
taxlaw-2840	347	132	as	as	ADP
taxlaw-2840	347	133	a	a	DET
taxlaw-2840	347	134	consequence	consequence	NOUN
taxlaw-2840	347	135	of	of	ADP
taxlaw-2840	347	136	congress	congress	PROPN
taxlaw-2840	347	137	’s	’s	PART
taxlaw-2840	347	138	decision	decision	NOUN
taxlaw-2840	347	139	to	to	PART
taxlaw-2840	347	140	assign	assign	VERB
taxlaw-2840	347	141	it	it	PRON
taxlaw-2840	347	142	to	to	ADP
taxlaw-2840	347	143	an	an	DET
taxlaw-2840	347	144	existing	exist	VERB
taxlaw-2840	347	145	agency	agency	NOUN
taxlaw-2840	347	146	.	.	PUNCT
taxlaw-2840	348	1	one	one	PRON
taxlaw-2840	348	2	can	can	AUX
taxlaw-2840	348	3	imagine	imagine	VERB
taxlaw-2840	348	4	such	such	ADJ
taxlaw-2840	348	5	is	be	AUX
taxlaw-2840	348	6	especially	especially	ADV
taxlaw-2840	348	7	the	the	DET
taxlaw-2840	348	8	case	case	NOUN
taxlaw-2840	348	9	when	when	SCONJ
taxlaw-2840	348	10	an	an	DET
taxlaw-2840	348	11	agency	agency	NOUN
taxlaw-2840	348	12	is	be	AUX
taxlaw-2840	348	13	established	establish	VERB
taxlaw-2840	348	14	originally	originally	ADV
taxlaw-2840	348	15	to	to	PART
taxlaw-2840	348	16	accomplish	accomplish	VERB
taxlaw-2840	348	17	one	one	NUM
taxlaw-2840	348	18	mission	mission	NOUN
taxlaw-2840	348	19	and	and	CCONJ
taxlaw-2840	348	20	only	only	ADV
taxlaw-2840	348	21	subsequently	subsequently	ADV
taxlaw-2840	348	22	had	have	VERB
taxlaw-2840	348	23	other	other	ADJ
taxlaw-2840	348	24	,	,	PUNCT
taxlaw-2840	348	25	conflicting	conflicting	ADJ
taxlaw-2840	348	26	missions	mission	NOUN
taxlaw-2840	348	27	grafted	graft	VERB
taxlaw-2840	348	28	onto	onto	ADP
taxlaw-2840	348	29	its	its	PRON
taxlaw-2840	348	30	brief	brief	NOUN
taxlaw-2840	348	31	.	.	PUNCT
taxlaw-2840	349	1	when	when	SCONJ
taxlaw-2840	349	2	an	an	DET
taxlaw-2840	349	3	agency	agency	NOUN
taxlaw-2840	349	4	’s	’s	PART
taxlaw-2840	349	5	multiple	multiple	ADJ
taxlaw-2840	349	6	missions	mission	NOUN
taxlaw-2840	349	7	are	be	AUX
taxlaw-2840	349	8	in	in	ADP
taxlaw-2840	349	9	tension	tension	NOUN
taxlaw-2840	349	10	with	with	ADP
taxlaw-2840	349	11	one	one	NUM
taxlaw-2840	349	12	another	another	DET
taxlaw-2840	349	13	,	,	PUNCT
taxlaw-2840	349	14	the	the	DET
taxlaw-2840	349	15	agency	agency	NOUN
taxlaw-2840	349	16	may	may	AUX
taxlaw-2840	349	17	be	be	AUX
taxlaw-2840	349	18	particularly	particularly	ADV
taxlaw-2840	349	19	hard	hard	ADV
taxlaw-2840	349	20	pressed	pressed	ADJ
taxlaw-2840	349	21	to	to	PART
taxlaw-2840	349	22	accomplish	accomplish	VERB
taxlaw-2840	349	23	all	all	PRON
taxlaw-2840	349	24	of	of	ADP
taxlaw-2840	349	25	them	they	PRON
taxlaw-2840	349	26	well	well	ADV
taxlaw-2840	349	27	.	.	PUNCT
taxlaw-2840	350	1	no	no	DET
taxlaw-2840	350	2	agency	agency	NOUN
taxlaw-2840	350	3	or	or	CCONJ
taxlaw-2840	350	4	government	government	NOUN
taxlaw-2840	350	5	program	program	NOUN
taxlaw-2840	350	6	design	design	NOUN
taxlaw-2840	350	7	is	be	AUX
taxlaw-2840	350	8	perfect	perfect	ADJ
taxlaw-2840	350	9	,	,	PUNCT
taxlaw-2840	350	10	and	and	CCONJ
taxlaw-2840	350	11	life	life	NOUN
taxlaw-2840	350	12	and	and	CCONJ
taxlaw-2840	350	13	government	government	NOUN
taxlaw-2840	350	14	both	both	PRON
taxlaw-2840	350	15	often	often	ADV
taxlaw-2840	350	16	require	require	VERB
taxlaw-2840	350	17	such	such	ADJ
taxlaw-2840	350	18	tradeoffs	tradeoff	NOUN
taxlaw-2840	350	19	.	.	PUNCT
taxlaw-2840	351	1	to	to	ADP
taxlaw-2840	351	2	a	a	DET
taxlaw-2840	351	3	great	great	ADJ
taxlaw-2840	351	4	extent	extent	NOUN
taxlaw-2840	351	5	,	,	PUNCT
taxlaw-2840	351	6	therefore	therefore	ADV
taxlaw-2840	351	7	,	,	PUNCT
taxlaw-2840	351	8	the	the	DET
taxlaw-2840	351	9	question	question	NOUN
taxlaw-2840	351	10	really	really	ADV
taxlaw-2840	351	11	is	be	AUX
taxlaw-2840	351	12	whether	whether	SCONJ
taxlaw-2840	351	13	and	and	CCONJ
taxlaw-2840	351	14	when	when	SCONJ
taxlaw-2840	351	15	the	the	DET
taxlaw-2840	351	16	costs	cost	NOUN
taxlaw-2840	351	17	of	of	ADP
taxlaw-2840	351	18	the	the	DET
taxlaw-2840	351	19	tradeoff	tradeoff	NOUN
taxlaw-2840	351	20	outweigh	outweigh	VERB
taxlaw-2840	351	21	the	the	DET
taxlaw-2840	351	22	benefits	benefit	NOUN
taxlaw-2840	351	23	.	.	PUNCT
taxlaw-2840	352	1	the	the	DET
taxlaw-2840	352	2	irs	irs	PROPN
taxlaw-2840	352	3	’s	’s	PART
taxlaw-2840	352	4	administration	administration	NOUN
taxlaw-2840	352	5	of	of	ADP
taxlaw-2840	352	6	nontax	nontax	NOUN
taxlaw-2840	352	7	programs	program	NOUN
taxlaw-2840	352	8	—	—	PUNCT
taxlaw-2840	352	9	even	even	ADV
taxlaw-2840	352	10	if	if	SCONJ
taxlaw-2840	352	11	well	well	ADV
taxlaw-2840	352	12	-	-	PUNCT
taxlaw-2840	352	13	intentioned	intentione	VERB
taxlaw-2840	352	14	and	and	CCONJ
taxlaw-2840	352	15	dutiful	dutiful	ADJ
taxlaw-2840	352	16	—	—	PUNCT
taxlaw-2840	352	17	suffers	suffer	VERB
taxlaw-2840	352	18	from	from	ADP
taxlaw-2840	352	19	many	many	ADJ
taxlaw-2840	352	20	of	of	ADP
taxlaw-2840	352	21	these	these	DET
taxlaw-2840	352	22	same	same	ADJ
taxlaw-2840	352	23	issues	issue	NOUN
taxlaw-2840	352	24	.	.	PUNCT
taxlaw-2840	353	1	the	the	DET
taxlaw-2840	353	2	irs	irs	PROPN
taxlaw-2840	353	3	’s	’s	PART
taxlaw-2840	353	4	traditional	traditional	ADJ
taxlaw-2840	353	5	mission	mission	NOUN
taxlaw-2840	353	6	as	as	ADP
taxlaw-2840	353	7	the	the	DET
taxlaw-2840	353	8	nation	nation	NOUN
taxlaw-2840	353	9	’s	’s	PART
taxlaw-2840	353	10	tax	tax	NOUN
taxlaw-2840	353	11	collector	collector	NOUN
taxlaw-2840	353	12	dominates	dominate	VERB
taxlaw-2840	353	13	everything	everything	PRON
taxlaw-2840	353	14	it	it	PRON
taxlaw-2840	353	15	is	be	AUX
taxlaw-2840	353	16	and	and	CCONJ
taxlaw-2840	353	17	does	do	VERB
taxlaw-2840	353	18	.	.	PUNCT
taxlaw-2840	354	1	the	the	DET
taxlaw-2840	354	2	irs	irs	PROPN
taxlaw-2840	354	3	’s	’s	PART
taxlaw-2840	354	4	mission	mission	NOUN
taxlaw-2840	354	5	statement	statement	NOUN
taxlaw-2840	354	6	emphasizes	emphasize	VERB
taxlaw-2840	354	7	compliance	compliance	NOUN
taxlaw-2840	354	8	,	,	PUNCT
taxlaw-2840	354	9	helping	help	VERB
taxlaw-2840	354	10	taxpayers	taxpayer	NOUN
taxlaw-2840	354	11	“	"	PUNCT
taxlaw-2840	354	12	understand	understand	VERB
taxlaw-2840	354	13	and	and	CCONJ
taxlaw-2840	354	14	meet	meet	VERB
taxlaw-2840	354	15	their	their	PRON
taxlaw-2840	354	16	tax	tax	NOUN
taxlaw-2840	354	17	responsibilities	responsibility	NOUN
taxlaw-2840	354	18	,	,	PUNCT
taxlaw-2840	354	19	”	"	PUNCT
taxlaw-2840	354	20	and	and	CCONJ
taxlaw-2840	354	21	ensuring	ensure	VERB
taxlaw-2840	354	22	that	that	SCONJ
taxlaw-2840	354	23	taxpayers	taxpayer	NOUN
taxlaw-2840	354	24	“	"	PUNCT
taxlaw-2840	354	25	pay	pay	VERB
taxlaw-2840	354	26	their	their	PRON
taxlaw-2840	354	27	fair	fair	ADJ
taxlaw-2840	354	28	share	share	NOUN
taxlaw-2840	354	29	.	.	PUNCT
taxlaw-2840	355	1	”93	”93	ADV
taxlaw-2840	355	2	the	the	DET
taxlaw-2840	355	3	irs	irs	PROPN
taxlaw-2840	355	4	’s	’s	PART
taxlaw-2840	355	5	website	website	NOUN
taxlaw-2840	355	6	home	home	NOUN
taxlaw-2840	355	7	page	page	NOUN
taxlaw-2840	355	8	is	be	AUX
taxlaw-2840	355	9	loaded	load	VERB
taxlaw-2840	355	10	with	with	ADP
taxlaw-2840	355	11	information	information	NOUN
taxlaw-2840	355	12	about	about	ADP
taxlaw-2840	355	13	preparing	prepare	VERB
taxlaw-2840	355	14	and	and	CCONJ
taxlaw-2840	355	15	filing	file	VERB
taxlaw-2840	355	16	tax	tax	NOUN
taxlaw-2840	355	17	returns	return	NOUN
taxlaw-2840	355	18	and	and	CCONJ
taxlaw-2840	355	19	paying	pay	VERB
taxlaw-2840	355	20	taxes,94	taxes,94	NOUN
taxlaw-2840	355	21	with	with	ADP
taxlaw-2840	355	22	only	only	ADV
taxlaw-2840	355	23	a	a	DET
taxlaw-2840	355	24	few	few	ADJ
taxlaw-2840	355	25	nods	nod	NOUN
taxlaw-2840	355	26	toward	toward	ADP
taxlaw-2840	355	27	other	other	ADJ
taxlaw-2840	355	28	matters	matter	NOUN
taxlaw-2840	355	29	within	within	ADP
taxlaw-2840	355	30	the	the	DET
taxlaw-2840	355	31	irs	irs	PROPN
taxlaw-2840	355	32	’s	’s	PART
taxlaw-2840	355	33	jurisdiction	jurisdiction	NOUN
taxlaw-2840	355	34	:	:	PUNCT
taxlaw-2840	355	35	a	a	DET
taxlaw-2840	355	36	“	"	PUNCT
taxlaw-2840	355	37	credits	credit	NOUN
taxlaw-2840	355	38	&	&	CCONJ
taxlaw-2840	355	39	deductions	deduction	NOUN
taxlaw-2840	355	40	”	"	PUNCT
taxlaw-2840	355	41	tab	tab	NOUN
taxlaw-2840	355	42	linked	link	VERB
taxlaw-2840	355	43	to	to	ADP
taxlaw-2840	355	44	lists	list	NOUN
taxlaw-2840	355	45	of	of	ADP
taxlaw-2840	355	46	prominent	prominent	ADJ
taxlaw-2840	355	47	tax	tax	NOUN
taxlaw-2840	355	48	benefits	benefit	NOUN
taxlaw-2840	355	49	available	available	ADJ
taxlaw-2840	355	50	through	through	ADP
taxlaw-2840	355	51	filing	file	VERB
taxlaw-2840	355	52	an	an	DET
taxlaw-2840	355	53	annual	annual	ADJ
taxlaw-2840	355	54	tax	tax	NOUN
taxlaw-2840	355	55	return;95	return;95	NOUN
taxlaw-2840	355	56	a	a	DET
taxlaw-2840	355	57	“	"	PUNCT
taxlaw-2840	355	58	hot	hot	ADJ
taxlaw-2840	355	59	topics	topic	NOUN
taxlaw-2840	355	60	”	"	PUNCT
taxlaw-2840	355	61	reference	reference	NOUN
taxlaw-2840	355	62	to	to	ADP
taxlaw-2840	355	63	the	the	DET
taxlaw-2840	355	64	affordable	affordable	ADJ
taxlaw-2840	355	65	care	care	NOUN
taxlaw-2840	355	66	act	act	NOUN
taxlaw-2840	355	67	linked	link	VERB
taxlaw-2840	355	68	to	to	ADP
taxlaw-2840	355	69	a	a	DET
taxlaw-2840	355	70	page	page	NOUN
taxlaw-2840	355	71	that	that	PRON
taxlaw-2840	355	72	in	in	ADP
taxlaw-2840	355	73	turn	turn	NOUN
taxlaw-2840	355	74	refers	refer	VERB
taxlaw-2840	355	75	to	to	ADP
taxlaw-2840	355	76	“	"	PUNCT
taxlaw-2840	355	77	important	important	ADJ
taxlaw-2840	355	78	changes	change	NOUN
taxlaw-2840	355	79	”	"	PUNCT
taxlaw-2840	355	80	to	to	ADP
taxlaw-2840	355	81	“	"	PUNCT
taxlaw-2840	355	82	how	how	SCONJ
taxlaw-2840	355	83	individuals	individual	NOUN
taxlaw-2840	355	84	and	and	CCONJ
taxlaw-2840	355	85	families	family	NOUN
taxlaw-2840	355	86	file	file	VERB
taxlaw-2840	355	87	their	their	PRON
taxlaw-2840	355	88	taxes;”96	taxes;”96	PROPN
taxlaw-2840	355	89	and	and	CCONJ
taxlaw-2840	355	90	a	a	DET
taxlaw-2840	355	91	“	"	PUNCT
taxlaw-2840	355	92	news	news	NOUN
taxlaw-2840	355	93	”	"	PUNCT
taxlaw-2840	355	94	item	item	NOUN
taxlaw-2840	355	95	linked	link	VERB
taxlaw-2840	355	96	to	to	ADP
taxlaw-2840	355	97	an	an	DET
taxlaw-2840	355	98	acknowledgment	acknowledgment	NOUN
taxlaw-2840	355	99	of	of	ADP
taxlaw-2840	355	100	“	"	PUNCT
taxlaw-2840	355	101	the	the	DET
taxlaw-2840	355	102	10th	10th	ADJ
taxlaw-2840	355	103	anniversary	anniversary	NOUN
taxlaw-2840	355	104	of	of	ADP
taxlaw-2840	355	105	eitc	eitc	NOUN
taxlaw-2840	355	106	awareness	awareness	NOUN
taxlaw-2840	355	107	day,”97	day,”97	NOUN
taxlaw-2840	355	108	for	for	ADP
taxlaw-2840	355	109	example	example	NOUN
taxlaw-2840	355	110	.	.	PUNCT
taxlaw-2840	356	1	the	the	DET
taxlaw-2840	356	2	irs	irs	PROPN
taxlaw-2840	356	3	publishes	publish	VERB
taxlaw-2840	356	4	dozens	dozen	NOUN
taxlaw-2840	356	5	of	of	ADP
taxlaw-2840	356	6	reports	report	NOUN
taxlaw-2840	356	7	annually	annually	ADV
taxlaw-2840	356	8	documenting	document	VERB
taxlaw-2840	356	9	the	the	DET
taxlaw-2840	356	10	numbers	number	NOUN
taxlaw-2840	356	11	of	of	ADP
taxlaw-2840	356	12	tax	tax	NOUN
taxlaw-2840	356	13	returns	return	NOUN
taxlaw-2840	356	14	filed	file	VERB
taxlaw-2840	356	15	and	and	CCONJ
taxlaw-2840	356	16	audits	audit	NOUN
taxlaw-2840	356	17	conducted	conduct	VERB
taxlaw-2840	356	18	,	,	PUNCT
taxlaw-2840	356	19	and	and	CCONJ
taxlaw-2840	356	20	the	the	DET
taxlaw-2840	356	21	amounts	amount	NOUN
taxlaw-2840	356	22	of	of	ADP
taxlaw-2840	356	23	taxes	taxis	NOUN
taxlaw-2840	356	24	received	receive	VERB
taxlaw-2840	356	25	and	and	CCONJ
taxlaw-2840	356	26	refunds	refund	NOUN
taxlaw-2840	356	27	paid	pay	VERB
taxlaw-2840	356	28	—	—	PUNCT
taxlaw-2840	356	29	all	all	PRON
taxlaw-2840	356	30	of	of	ADP
taxlaw-2840	356	31	which	which	PRON
taxlaw-2840	356	32	are	be	AUX
taxlaw-2840	356	33	readily	readily	ADV
taxlaw-2840	356	34	quantifiable.98	quantifiable.98	ADJ
taxlaw-2840	356	35	speeches	speech	NOUN
taxlaw-2840	356	36	by	by	ADP
taxlaw-2840	356	37	the	the	DET
taxlaw-2840	356	38	irs	irs	PROPN
taxlaw-2840	356	39	commissioner	commissioner	NOUN
taxlaw-2840	356	40	regarding	regard	VERB
taxlaw-2840	356	41	the	the	DET
taxlaw-2840	356	42	agency	agency	NOUN
taxlaw-2840	356	43	’s	’s	PART
taxlaw-2840	356	44	challenges	challenge	NOUN
taxlaw-2840	356	45	and	and	CCONJ
taxlaw-2840	356	46	priorities	priority	NOUN
taxlaw-2840	356	47	emphasize	emphasize	VERB
taxlaw-2840	356	48	answering	answer	VERB
taxlaw-2840	356	49	taxpayer	taxpayer	NOUN
taxlaw-2840	356	50	questions	question	NOUN
taxlaw-2840	356	51	,	,	PUNCT
taxlaw-2840	356	52	improving	improve	VERB
taxlaw-2840	356	53	tax	tax	NOUN
taxlaw-2840	356	54	enforcement	enforcement	NOUN
taxlaw-2840	356	55	,	,	PUNCT
taxlaw-2840	356	56	and	and	CCONJ
taxlaw-2840	356	57	collecting	collect	VERB
taxlaw-2840	356	58	more	more	ADJ
taxlaw-2840	356	59	revenue	revenue	NOUN
taxlaw-2840	356	60	:	:	PUNCT
taxlaw-2840	356	61	“	"	PUNCT
taxlaw-2840	356	62	for	for	SCONJ
taxlaw-2840	356	63	every	every	DET
taxlaw-2840	356	64	dollar	dollar	NOUN
taxlaw-2840	356	65	invested	invest	VERB
taxlaw-2840	356	66	[	[	PUNCT
taxlaw-2840	356	67	in	in	ADP
taxlaw-2840	356	68	the	the	DET
taxlaw-2840	356	69	irs	irs	PROPN
taxlaw-2840	356	70	budget	budget	NOUN
taxlaw-2840	356	71	]	]	PUNCT
taxlaw-2840	356	72	,	,	PUNCT
taxlaw-2840	356	73	there	there	PRON
taxlaw-2840	356	74	can	can	AUX
taxlaw-2840	356	75	be	be	AUX
taxlaw-2840	356	76	returns	return	NOUN
taxlaw-2840	356	77	ranging	range	VERB
taxlaw-2840	356	78	from	from	ADP
taxlaw-2840	356	79	6	6	NUM
taxlaw-2840	356	80	-	-	PUNCT
taxlaw-2840	356	81	to-1	to-1	NUM
taxlaw-2840	356	82	and	and	CCONJ
taxlaw-2840	356	83	even	even	ADV
taxlaw-2840	356	84	up	up	ADV
taxlaw-2840	356	85	90	90	NUM
taxlaw-2840	356	86	barkow	barkow	NOUN
taxlaw-2840	356	87	,	,	PUNCT
taxlaw-2840	356	88	supra	supra	PROPN
taxlaw-2840	356	89	note	note	NOUN
taxlaw-2840	356	90	75	75	NUM
taxlaw-2840	356	91	,	,	PUNCT
taxlaw-2840	356	92	at	at	ADP
taxlaw-2840	356	93	307–12	307–12	NUM
taxlaw-2840	356	94	;	;	PUNCT
taxlaw-2840	356	95	david	david	PROPN
taxlaw-2840	356	96	b.	b.	PROPN
taxlaw-2840	356	97	spence	spence	PROPN
taxlaw-2840	356	98	&	&	CCONJ
taxlaw-2840	356	99	frank	frank	PROPN
taxlaw-2840	356	100	cross	cross	PROPN
taxlaw-2840	356	101	,	,	PUNCT
taxlaw-2840	356	102	a	a	DET
taxlaw-2840	356	103	public	public	ADJ
taxlaw-2840	356	104	choice	choice	NOUN
taxlaw-2840	356	105	case	case	NOUN
taxlaw-2840	356	106	for	for	ADP
taxlaw-2840	356	107	the	the	DET
taxlaw-2840	356	108	administrative	administrative	ADJ
taxlaw-2840	356	109	state	state	NOUN
taxlaw-2840	356	110	,	,	PUNCT
taxlaw-2840	356	111	89	89	NUM
taxlaw-2840	356	112	geo	geo	PROPN
taxlaw-2840	356	113	.	.	PUNCT
taxlaw-2840	357	1	l.j	l.j	PROPN
taxlaw-2840	357	2	.	.	PROPN
taxlaw-2840	357	3	97	97	NUM
taxlaw-2840	357	4	,	,	PUNCT
taxlaw-2840	357	5	119	119	NUM
taxlaw-2840	357	6	(	(	PUNCT
taxlaw-2840	357	7	2000	2000	NUM
taxlaw-2840	357	8	)	)	PUNCT
taxlaw-2840	357	9	(	(	PUNCT
taxlaw-2840	357	10	“	"	PUNCT
taxlaw-2840	357	11	that	that	DET
taxlaw-2840	357	12	agencies	agency	NOUN
taxlaw-2840	357	13	are	be	AUX
taxlaw-2840	357	14	systematically	systematically	ADV
taxlaw-2840	357	15	more	more	ADV
taxlaw-2840	357	16	loyal	loyal	ADJ
taxlaw-2840	357	17	to	to	ADP
taxlaw-2840	357	18	their	their	PRON
taxlaw-2840	357	19	basic	basic	ADJ
taxlaw-2840	357	20	mission	mission	NOUN
taxlaw-2840	357	21	seems	seem	VERB
taxlaw-2840	357	22	persuasive	persuasive	ADJ
taxlaw-2840	357	23	,	,	PUNCT
taxlaw-2840	357	24	even	even	ADV
taxlaw-2840	357	25	obvious	obvious	ADJ
taxlaw-2840	357	26	.	.	PUNCT
taxlaw-2840	357	27	”	"	PUNCT
taxlaw-2840	357	28	)	)	PUNCT
taxlaw-2840	357	29	.	.	PUNCT
taxlaw-2840	358	1	91	91	NUM
taxlaw-2840	358	2	barkow	barkow	NOUN
taxlaw-2840	358	3	,	,	PUNCT
taxlaw-2840	358	4	supra	supra	PROPN
taxlaw-2840	358	5	note	note	NOUN
taxlaw-2840	358	6	75	75	NUM
taxlaw-2840	358	7	,	,	PUNCT
taxlaw-2840	358	8	at	at	ADP
taxlaw-2840	358	9	308–10	308–10	NUM
taxlaw-2840	358	10	.	.	PUNCT
taxlaw-2840	359	1	92	92	NUM
taxlaw-2840	360	1	i	i	PRON
taxlaw-2840	360	2	d.	d.	PROPN
taxlaw-2840	360	3	93	93	NUM
taxlaw-2840	361	1	the	the	DET
taxlaw-2840	361	2	agency	agency	NOUN
taxlaw-2840	361	3	,	,	PUNCT
taxlaw-2840	361	4	its	its	PRON
taxlaw-2840	361	5	mission	mission	NOUN
taxlaw-2840	361	6	and	and	CCONJ
taxlaw-2840	361	7	statutory	statutory	ADJ
taxlaw-2840	361	8	authority	authority	NOUN
taxlaw-2840	361	9	,	,	PUNCT
taxlaw-2840	361	10	internal	internal	ADJ
taxlaw-2840	361	11	revenue	revenue	NOUN
taxlaw-2840	361	12	serv	serv	X
taxlaw-2840	361	13	.	.	PUNCT
taxlaw-2840	361	14	,	,	PUNCT
taxlaw-2840	361	15	https://www.irs.gov	https://www.irs.gov	PROPN
taxlaw-2840	361	16	/uac	/uac	NUM
taxlaw-2840	361	17	/	/	SYM
taxlaw-2840	361	18	the	the	DET
taxlaw-2840	361	19	-	-	PUNCT
taxlaw-2840	361	20	agency,-its	agency,-it	NOUN
taxlaw-2840	361	21	-	-	PUNCT
taxlaw-2840	361	22	mission	mission	NOUN
taxlaw-2840	361	23	-	-	PUNCT
taxlaw-2840	361	24	and	and	CCONJ
taxlaw-2840	361	25	-	-	PUNCT
taxlaw-2840	361	26	statutory	statutory	ADJ
taxlaw-2840	361	27	-	-	PUNCT
taxlaw-2840	361	28	authority	authority	NOUN
taxlaw-2840	361	29	[	[	X
taxlaw-2840	361	30	https://perma.cc/xlz4-2zw4	https://perma.cc/xlz4-2zw4	PROPN
taxlaw-2840	361	31	]	]	PUNCT
taxlaw-2840	361	32	.	.	PUNCT
taxlaw-2840	362	1	94	94	NUM
taxlaw-2840	362	2	see	see	VERB
taxlaw-2840	362	3	internal	internal	ADJ
taxlaw-2840	362	4	revenue	revenue	NOUN
taxlaw-2840	362	5	serv	serv	X
taxlaw-2840	362	6	.	.	PUNCT
taxlaw-2840	362	7	,	,	PUNCT
taxlaw-2840	362	8	https://www.irs.gov/	https://www.irs.gov/	PROPN
taxlaw-2840	362	9	[	[	X
taxlaw-2840	362	10	https://perma.cc/t8sl-xvhg	https://perma.cc/t8sl-xvhg	NOUN
taxlaw-2840	362	11	]	]	X
taxlaw-2840	362	12	.	.	PUNCT
taxlaw-2840	363	1	95	95	NUM
taxlaw-2840	364	1	i	i	PRON
taxlaw-2840	364	2	d.	d.	PROPN
taxlaw-2840	364	3	(	(	PUNCT
taxlaw-2840	364	4	linking	link	VERB
taxlaw-2840	364	5	to	to	ADP
taxlaw-2840	364	6	https://www.irs.gov/credits-&-deductions	https://www.irs.gov/credits-&-deduction	NOUN
taxlaw-2840	365	1	[	[	X
taxlaw-2840	365	2	https://perma.cc/zhm4-6yq3	https://perma.cc/zhm4-6yq3	NOUN
taxlaw-2840	365	3	]	]	X
taxlaw-2840	365	4	)	)	PUNCT
taxlaw-2840	365	5	.	.	PUNCT
taxlaw-2840	366	1	96	96	NUM
taxlaw-2840	367	1	i	i	PRON
taxlaw-2840	367	2	d.	d.	PROPN
taxlaw-2840	367	3	(	(	PUNCT
taxlaw-2840	367	4	linking	link	VERB
taxlaw-2840	367	5	to	to	PART
taxlaw-2840	367	6	https://www.irs.gov/affordable-care-act	https://www.irs.gov/affordable-care-act	VERB
taxlaw-2840	367	7	[	[	X
taxlaw-2840	367	8	https://perma.cc/guf8-wq2n	https://perma.cc/guf8-wq2n	X
taxlaw-2840	367	9	]	]	X
taxlaw-2840	367	10	)	)	PUNCT
taxlaw-2840	367	11	.	.	PUNCT
taxlaw-2840	368	1	97	97	NUM
taxlaw-2840	369	1	i	i	PRON
taxlaw-2840	369	2	d.	d.	PROPN
taxlaw-2840	369	3	(	(	PUNCT
taxlaw-2840	369	4	linking	link	VERB
taxlaw-2840	369	5	to	to	ADP
taxlaw-2840	369	6	https://www.irs.gov/uac/newsroom/on-the-10th-anniversary-of-eitcawareness-day-irs-alerts-workers-of-significant-tax-benefit	https://www.irs.gov/uac/newsroom/on-the-10th-anniversary-of-eitcawareness-day-irs-alerts-workers-of-significant-tax-benefit	PROPN
taxlaw-2840	369	7	[	[	X
taxlaw-2840	369	8	https://perma.cc/3k9n-767n	https://perma.cc/3k9n-767n	NOUN
taxlaw-2840	369	9	]	]	NUM
taxlaw-2840	369	10	)	)	PUNCT
taxlaw-2840	369	11	.	.	PUNCT
taxlaw-2840	370	1	98	98	NUM
taxlaw-2840	370	2	see	see	VERB
taxlaw-2840	370	3	,	,	PUNCT
taxlaw-2840	370	4	e.g.	e.g.	ADV
taxlaw-2840	370	5	,	,	PUNCT
taxlaw-2840	370	6	https://www.irs.gov/uac/tax-stats-2	https://www.irs.gov/uac/tax-stats-2	X
taxlaw-2840	370	7	[	[	X
taxlaw-2840	370	8	https://perma.cc/4yvx-ulwf	https://perma.cc/4yvx-ulwf	X
taxlaw-2840	370	9	]	]	X
taxlaw-2840	370	10	(	(	PUNCT
taxlaw-2840	370	11	linking	link	VERB
taxlaw-2840	370	12	to	to	ADP
taxlaw-2840	370	13	dozens	dozen	NOUN
taxlaw-2840	370	14	of	of	ADP
taxlaw-2840	370	15	irs	irs	PROPN
taxlaw-2840	370	16	reports	report	NOUN
taxlaw-2840	370	17	)	)	PUNCT
taxlaw-2840	370	18	.	.	PUNCT
taxlaw-2840	371	1	184	184	NUM
taxlaw-2840	371	2	columbia	columbia	PROPN
taxlaw-2840	371	3	journal	journal	PROPN
taxlaw-2840	371	4	of	of	ADP
taxlaw-2840	371	5	tax	tax	NOUN
taxlaw-2840	371	6	law	law	NOUN
taxlaw-2840	372	1	[	[	X
taxlaw-2840	372	2	vol.7:169	vol.7:169	PROPN
taxlaw-2840	372	3	to	to	PART
taxlaw-2840	372	4	20	20	NUM
taxlaw-2840	372	5	-	-	PUNCT
taxlaw-2840	372	6	to-1	to-1	NUM
taxlaw-2840	372	7	in	in	ADP
taxlaw-2840	372	8	some	some	DET
taxlaw-2840	372	9	initiatives	initiative	NOUN
taxlaw-2840	372	10	.	.	PUNCT
taxlaw-2840	373	1	”99	”99	PROPN
taxlaw-2840	373	2	the	the	DET
taxlaw-2840	373	3	irs	irs	PROPN
taxlaw-2840	373	4	does	do	AUX
taxlaw-2840	373	5	not	not	PART
taxlaw-2840	373	6	,	,	PUNCT
taxlaw-2840	373	7	by	by	ADP
taxlaw-2840	373	8	comparison	comparison	NOUN
taxlaw-2840	373	9	,	,	PUNCT
taxlaw-2840	373	10	provide	provide	VERB
taxlaw-2840	373	11	reports	report	NOUN
taxlaw-2840	373	12	documenting	document	VERB
taxlaw-2840	373	13	its	its	PRON
taxlaw-2840	373	14	impact	impact	NOUN
taxlaw-2840	373	15	or	or	CCONJ
taxlaw-2840	373	16	otherwise	otherwise	ADV
taxlaw-2840	373	17	touting	tout	VERB
taxlaw-2840	373	18	its	its	PRON
taxlaw-2840	373	19	efforts	effort	NOUN
taxlaw-2840	373	20	in	in	ADP
taxlaw-2840	373	21	achieving	achieve	VERB
taxlaw-2840	373	22	other	other	ADJ
taxlaw-2840	373	23	congressional	congressional	ADJ
taxlaw-2840	373	24	goals	goal	NOUN
taxlaw-2840	373	25	like	like	ADP
taxlaw-2840	373	26	alleviating	alleviate	VERB
taxlaw-2840	373	27	poverty	poverty	NOUN
taxlaw-2840	373	28	,	,	PUNCT
taxlaw-2840	373	29	protecting	protect	VERB
taxlaw-2840	373	30	the	the	DET
taxlaw-2840	373	31	environment	environment	NOUN
taxlaw-2840	373	32	,	,	PUNCT
taxlaw-2840	373	33	or	or	CCONJ
taxlaw-2840	373	34	improving	improve	VERB
taxlaw-2840	373	35	access	access	NOUN
taxlaw-2840	373	36	to	to	ADP
taxlaw-2840	373	37	health	health	NOUN
taxlaw-2840	373	38	care	care	NOUN
taxlaw-2840	373	39	.	.	PUNCT
taxlaw-2840	374	1	consider	consider	VERB
taxlaw-2840	374	2	one	one	NUM
taxlaw-2840	374	3	representative	representative	ADJ
taxlaw-2840	374	4	example	example	NOUN
taxlaw-2840	374	5	that	that	PRON
taxlaw-2840	374	6	illustrates	illustrate	VERB
taxlaw-2840	374	7	the	the	DET
taxlaw-2840	374	8	irs	irs	PROPN
taxlaw-2840	374	9	’s	’s	PART
taxlaw-2840	374	10	focus	focus	NOUN
taxlaw-2840	374	11	:	:	PUNCT
taxlaw-2840	374	12	the	the	DET
taxlaw-2840	374	13	annual	annual	ADJ
taxlaw-2840	374	14	irs	irs	PROPN
taxlaw-2840	374	15	data	datum	NOUN
taxlaw-2840	374	16	book	book	NOUN
taxlaw-2840	374	17	,	,	PUNCT
taxlaw-2840	374	18	most	most	ADV
taxlaw-2840	374	19	recently	recently	ADV
taxlaw-2840	374	20	issued	issue	VERB
taxlaw-2840	374	21	for	for	ADP
taxlaw-2840	374	22	2014	2014	NUM
taxlaw-2840	374	23	.	.	PUNCT
taxlaw-2840	375	1	the	the	DET
taxlaw-2840	375	2	2014	2014	NUM
taxlaw-2840	375	3	irs	irs	PROPN
taxlaw-2840	375	4	data	datum	NOUN
taxlaw-2840	375	5	book	book	NOUN
taxlaw-2840	375	6	includes	include	VERB
taxlaw-2840	375	7	table	table	NOUN
taxlaw-2840	375	8	after	after	ADP
taxlaw-2840	375	9	table	table	NOUN
taxlaw-2840	375	10	documenting	document	VERB
taxlaw-2840	375	11	tax	tax	NOUN
taxlaw-2840	375	12	collections	collection	NOUN
taxlaw-2840	375	13	and	and	CCONJ
taxlaw-2840	375	14	refunds	refund	NOUN
taxlaw-2840	375	15	,	,	PUNCT
taxlaw-2840	375	16	tax	tax	NOUN
taxlaw-2840	375	17	returns	return	NOUN
taxlaw-2840	375	18	and	and	CCONJ
taxlaw-2840	375	19	other	other	ADJ
taxlaw-2840	375	20	forms	form	NOUN
taxlaw-2840	375	21	filed	file	VERB
taxlaw-2840	375	22	,	,	PUNCT
taxlaw-2840	375	23	and	and	CCONJ
taxlaw-2840	375	24	audits	audits	NOUN
taxlaw-2840	375	25	and	and	CCONJ
taxlaw-2840	375	26	other	other	ADJ
taxlaw-2840	375	27	enforcement	enforcement	NOUN
taxlaw-2840	375	28	actions	action	NOUN
taxlaw-2840	375	29	pursued.100	pursued.100	VERB
taxlaw-2840	375	30	“	"	PUNCT
taxlaw-2840	375	31	taxpayer	taxpayer	NOUN
taxlaw-2840	375	32	assistance	assistance	NOUN
taxlaw-2840	375	33	”	"	PUNCT
taxlaw-2840	375	34	is	be	AUX
taxlaw-2840	375	35	denominated	denominate	VERB
taxlaw-2840	375	36	principally	principally	ADV
taxlaw-2840	375	37	in	in	ADP
taxlaw-2840	375	38	terms	term	NOUN
taxlaw-2840	375	39	of	of	ADP
taxlaw-2840	375	40	the	the	DET
taxlaw-2840	375	41	various	various	ADJ
taxlaw-2840	375	42	ways	way	NOUN
taxlaw-2840	375	43	in	in	ADP
taxlaw-2840	375	44	which	which	PRON
taxlaw-2840	375	45	irs	irs	PROPN
taxlaw-2840	375	46	personnel	personnel	NOUN
taxlaw-2840	375	47	answer	answer	NOUN
taxlaw-2840	375	48	taxpayer	taxpayer	NOUN
taxlaw-2840	375	49	questions	question	NOUN
taxlaw-2840	375	50	—	—	PUNCT
taxlaw-2840	375	51	e.g.	e.g.	ADV
taxlaw-2840	375	52	,	,	PUNCT
taxlaw-2840	375	53	through	through	ADP
taxlaw-2840	375	54	telephone	telephone	NOUN
taxlaw-2840	375	55	calls	call	NOUN
taxlaw-2840	375	56	answered	answer	VERB
taxlaw-2840	375	57	,	,	PUNCT
taxlaw-2840	375	58	walk	walk	VERB
taxlaw-2840	375	59	-	-	PUNCT
taxlaw-2840	375	60	in	in	ADP
taxlaw-2840	375	61	assistance	assistance	NOUN
taxlaw-2840	375	62	contacts	contact	NOUN
taxlaw-2840	375	63	made	make	VERB
taxlaw-2840	375	64	,	,	PUNCT
taxlaw-2840	375	65	or	or	CCONJ
taxlaw-2840	375	66	website	website	NOUN
taxlaw-2840	375	67	visits	visit	NOUN
taxlaw-2840	375	68	made101	made101	PROPN
taxlaw-2840	375	69	—	—	PUNCT
taxlaw-2840	375	70	and	and	CCONJ
taxlaw-2840	375	71	also	also	ADV
taxlaw-2840	375	72	the	the	DET
taxlaw-2840	375	73	number	number	NOUN
taxlaw-2840	375	74	of	of	ADP
taxlaw-2840	375	75	appeals	appeal	NOUN
taxlaw-2840	375	76	of	of	ADP
taxlaw-2840	375	77	proposed	propose	VERB
taxlaw-2840	375	78	liability	liability	NOUN
taxlaw-2840	375	79	assessments	assessment	NOUN
taxlaw-2840	375	80	the	the	DET
taxlaw-2840	375	81	irs	irs	PROPN
taxlaw-2840	375	82	handled,102	handled,102	ADV
taxlaw-2840	376	1	although	although	SCONJ
taxlaw-2840	376	2	the	the	DET
taxlaw-2840	376	3	irs	irs	PROPN
taxlaw-2840	376	4	additionally	additionally	ADV
taxlaw-2840	376	5	tracks	track	VERB
taxlaw-2840	376	6	by	by	ADP
taxlaw-2840	376	7	type	type	NOUN
taxlaw-2840	376	8	the	the	DET
taxlaw-2840	376	9	various	various	ADJ
taxlaw-2840	376	10	matters	matter	NOUN
taxlaw-2840	376	11	addressed	address	VERB
taxlaw-2840	376	12	by	by	ADP
taxlaw-2840	376	13	the	the	DET
taxlaw-2840	376	14	taxpayer	taxpayer	NOUN
taxlaw-2840	376	15	advocate	advocate	NOUN
taxlaw-2840	376	16	service.103	service.103	VERB
taxlaw-2840	376	17	the	the	DET
taxlaw-2840	376	18	data	data	NOUN
taxlaw-2840	376	19	book	book	NOUN
taxlaw-2840	376	20	further	far	ADV
taxlaw-2840	376	21	contains	contain	VERB
taxlaw-2840	376	22	sections	section	NOUN
taxlaw-2840	376	23	concerning	concern	VERB
taxlaw-2840	376	24	tax	tax	NOUN
taxlaw-2840	376	25	-	-	PUNCT
taxlaw-2840	376	26	exempt	exempt	ADJ
taxlaw-2840	376	27	organizations	organization	NOUN
taxlaw-2840	376	28	and	and	CCONJ
taxlaw-2840	376	29	the	the	DET
taxlaw-2840	376	30	affordable	affordable	ADJ
taxlaw-2840	376	31	care	care	PROPN
taxlaw-2840	376	32	act	act	PROPN
taxlaw-2840	376	33	.	.	PUNCT
taxlaw-2840	377	1	but	but	CCONJ
taxlaw-2840	377	2	rather	rather	ADV
taxlaw-2840	377	3	than	than	ADP
taxlaw-2840	377	4	discussing	discuss	VERB
taxlaw-2840	377	5	how	how	SCONJ
taxlaw-2840	377	6	the	the	DET
taxlaw-2840	377	7	irs	irs	PROPN
taxlaw-2840	377	8	’s	’s	PART
taxlaw-2840	377	9	efforts	effort	NOUN
taxlaw-2840	377	10	accomplish	accomplish	VERB
taxlaw-2840	377	11	congressional	congressional	ADJ
taxlaw-2840	377	12	goals	goal	NOUN
taxlaw-2840	377	13	in	in	ADP
taxlaw-2840	377	14	those	those	DET
taxlaw-2840	377	15	sectors	sector	NOUN
taxlaw-2840	377	16	,	,	PUNCT
taxlaw-2840	377	17	the	the	DET
taxlaw-2840	377	18	data	data	NOUN
taxlaw-2840	377	19	book	book	NOUN
taxlaw-2840	377	20	denominates	denominate	VERB
taxlaw-2840	377	21	filings	filing	NOUN
taxlaw-2840	377	22	processed	process	VERB
taxlaw-2840	377	23	,	,	PUNCT
taxlaw-2840	377	24	guidance	guidance	NOUN
taxlaw-2840	377	25	issued	issue	VERB
taxlaw-2840	377	26	,	,	PUNCT
taxlaw-2840	377	27	and	and	CCONJ
taxlaw-2840	377	28	taxes	taxis	NOUN
taxlaw-2840	377	29	collected.104	collected.104	PRON
taxlaw-2840	377	30	consistent	consistent	ADJ
taxlaw-2840	377	31	with	with	ADP
taxlaw-2840	377	32	its	its	PRON
taxlaw-2840	377	33	primary	primary	ADJ
taxlaw-2840	377	34	mission	mission	NOUN
taxlaw-2840	377	35	and	and	CCONJ
taxlaw-2840	377	36	the	the	DET
taxlaw-2840	377	37	emphasis	emphasis	NOUN
taxlaw-2840	377	38	of	of	ADP
taxlaw-2840	377	39	its	its	PRON
taxlaw-2840	377	40	leadership	leadership	NOUN
taxlaw-2840	377	41	,	,	PUNCT
taxlaw-2840	377	42	the	the	DET
taxlaw-2840	377	43	irs	irs	PROPN
taxlaw-2840	377	44	’s	’s	PART
taxlaw-2840	377	45	workforce	workforce	NOUN
taxlaw-2840	377	46	is	be	AUX
taxlaw-2840	377	47	culturally	culturally	ADV
taxlaw-2840	377	48	oriented	orient	VERB
taxlaw-2840	377	49	toward	toward	ADP
taxlaw-2840	377	50	raising	raise	VERB
taxlaw-2840	377	51	revenue	revenue	NOUN
taxlaw-2840	377	52	,	,	PUNCT
taxlaw-2840	377	53	maximizing	maximize	VERB
taxlaw-2840	377	54	collections	collection	NOUN
taxlaw-2840	377	55	,	,	PUNCT
taxlaw-2840	377	56	and	and	CCONJ
taxlaw-2840	377	57	protecting	protect	VERB
taxlaw-2840	377	58	the	the	DET
taxlaw-2840	377	59	fisc	fisc	NOUN
taxlaw-2840	377	60	.	.	PUNCT
taxlaw-2840	378	1	most	most	ADJ
taxlaw-2840	378	2	of	of	ADP
taxlaw-2840	378	3	the	the	DET
taxlaw-2840	378	4	irs	irs	PROPN
taxlaw-2840	378	5	bureaucracy	bureaucracy	NOUN
taxlaw-2840	378	6	is	be	AUX
taxlaw-2840	378	7	focused	focus	VERB
taxlaw-2840	378	8	on	on	ADP
taxlaw-2840	378	9	the	the	DET
taxlaw-2840	378	10	practical	practical	ADJ
taxlaw-2840	378	11	,	,	PUNCT
taxlaw-2840	378	12	accountingoriented	accountingoriente	VERB
taxlaw-2840	378	13	functions	function	NOUN
taxlaw-2840	378	14	of	of	ADP
taxlaw-2840	378	15	processing	processing	NOUN
taxlaw-2840	378	16	and	and	CCONJ
taxlaw-2840	378	17	evaluating	evaluate	VERB
taxlaw-2840	378	18	hundreds	hundred	NOUN
taxlaw-2840	378	19	of	of	ADP
taxlaw-2840	378	20	millions	million	NOUN
taxlaw-2840	378	21	of	of	ADP
taxlaw-2840	378	22	taxpayer	taxpayer	NOUN
taxlaw-2840	378	23	filings	filing	NOUN
taxlaw-2840	378	24	with	with	ADP
taxlaw-2840	378	25	the	the	DET
taxlaw-2840	378	26	end	end	NOUN
taxlaw-2840	378	27	goal	goal	NOUN
taxlaw-2840	378	28	of	of	ADP
taxlaw-2840	378	29	evaluating	evaluate	VERB
taxlaw-2840	378	30	who	who	PRON
taxlaw-2840	378	31	has	have	AUX
taxlaw-2840	378	32	paid	pay	VERB
taxlaw-2840	378	33	and	and	CCONJ
taxlaw-2840	378	34	who	who	PRON
taxlaw-2840	378	35	still	still	ADV
taxlaw-2840	378	36	owes	owe	VERB
taxlaw-2840	378	37	,	,	PUNCT
taxlaw-2840	378	38	taxpayer	taxpayer	NOUN
taxlaw-2840	378	39	by	by	ADP
taxlaw-2840	378	40	taxpayer	taxpayer	NOUN
taxlaw-2840	378	41	,	,	PUNCT
taxlaw-2840	378	42	entity	entity	NOUN
taxlaw-2840	378	43	by	by	ADP
taxlaw-2840	378	44	entity	entity	NOUN
taxlaw-2840	378	45	.	.	PUNCT
taxlaw-2840	379	1	the	the	DET
taxlaw-2840	379	2	webpage	webpage	NOUN
taxlaw-2840	379	3	advertising	advertising	NOUN
taxlaw-2840	379	4	careers	career	NOUN
taxlaw-2840	379	5	that	that	SCONJ
taxlaw-2840	379	6	prospective	prospective	ADJ
taxlaw-2840	379	7	employees	employee	NOUN
taxlaw-2840	379	8	might	might	AUX
taxlaw-2840	379	9	pursue	pursue	VERB
taxlaw-2840	379	10	with	with	ADP
taxlaw-2840	379	11	the	the	DET
taxlaw-2840	379	12	irs	irs	PROPN
taxlaw-2840	379	13	lists	list	VERB
taxlaw-2840	379	14	administrative	administrative	ADJ
taxlaw-2840	379	15	and	and	CCONJ
taxlaw-2840	379	16	clerical	clerical	ADJ
taxlaw-2840	379	17	positions	position	NOUN
taxlaw-2840	379	18	;	;	PUNCT
taxlaw-2840	379	19	accounting	accounting	NOUN
taxlaw-2840	379	20	,	,	PUNCT
taxlaw-2840	379	21	budget	budget	NOUN
taxlaw-2840	379	22	,	,	PUNCT
taxlaw-2840	379	23	and	and	CCONJ
taxlaw-2840	379	24	finance	finance	NOUN
taxlaw-2840	379	25	positions	position	NOUN
taxlaw-2840	379	26	;	;	PUNCT
taxlaw-2840	379	27	business	business	NOUN
taxlaw-2840	379	28	and	and	CCONJ
taxlaw-2840	379	29	tax	tax	NOUN
taxlaw-2840	379	30	enforcement	enforcement	NOUN
taxlaw-2840	379	31	positions	position	NOUN
taxlaw-2840	379	32	;	;	PUNCT
taxlaw-2840	379	33	research	research	NOUN
taxlaw-2840	379	34	and	and	CCONJ
taxlaw-2840	379	35	analysis	analysis	NOUN
taxlaw-2840	379	36	positions	position	NOUN
taxlaw-2840	379	37	;	;	PUNCT
taxlaw-2840	379	38	tax	tax	NOUN
taxlaw-2840	379	39	law	law	NOUN
taxlaw-2840	379	40	specialist	specialist	NOUN
taxlaw-2840	379	41	positions	position	NOUN
taxlaw-2840	379	42	;	;	PUNCT
taxlaw-2840	379	43	mail	mail	NOUN
taxlaw-2840	379	44	and	and	CCONJ
taxlaw-2840	379	45	file	file	NOUN
taxlaw-2840	379	46	,	,	PUNCT
taxlaw-2840	379	47	financial	financial	ADJ
taxlaw-2840	379	48	,	,	PUNCT
taxlaw-2840	379	49	and	and	CCONJ
taxlaw-2840	379	50	cash	cash	NOUN
taxlaw-2840	379	51	processing	processing	NOUN
taxlaw-2840	379	52	clerk	clerk	NOUN
taxlaw-2840	379	53	positions	position	NOUN
taxlaw-2840	379	54	;	;	PUNCT
taxlaw-2840	379	55	and	and	CCONJ
taxlaw-2840	379	56	tax	tax	NOUN
taxlaw-2840	379	57	examiner	examiner	NOUN
taxlaw-2840	379	58	positions	position	NOUN
taxlaw-2840	379	59	,	,	PUNCT
taxlaw-2840	379	60	among	among	ADP
taxlaw-2840	379	61	others	other	NOUN
taxlaw-2840	379	62	—	—	PUNCT
taxlaw-2840	379	63	but	but	CCONJ
taxlaw-2840	379	64	does	do	AUX
taxlaw-2840	379	65	not	not	PART
taxlaw-2840	379	66	list	list	VERB
taxlaw-2840	379	67	positions	position	NOUN
taxlaw-2840	379	68	suggesting	suggest	VERB
taxlaw-2840	379	69	training	training	NOUN
taxlaw-2840	379	70	or	or	CCONJ
taxlaw-2840	379	71	aptitude	aptitude	NOUN
taxlaw-2840	379	72	in	in	ADP
taxlaw-2840	379	73	social	social	ADJ
taxlaw-2840	379	74	work	work	NOUN
taxlaw-2840	379	75	,	,	PUNCT
taxlaw-2840	379	76	health	health	NOUN
taxlaw-2840	379	77	policy	policy	NOUN
taxlaw-2840	379	78	,	,	PUNCT
taxlaw-2840	379	79	environmental	environmental	ADJ
taxlaw-2840	379	80	policy	policy	NOUN
taxlaw-2840	379	81	,	,	PUNCT
taxlaw-2840	379	82	or	or	CCONJ
taxlaw-2840	379	83	any	any	PRON
taxlaw-2840	379	84	of	of	ADP
taxlaw-2840	379	85	the	the	DET
taxlaw-2840	379	86	myriad	myriad	ADJ
taxlaw-2840	379	87	nontax	nontax	NOUN
taxlaw-2840	379	88	functions	function	NOUN
taxlaw-2840	379	89	congress	congress	PROPN
taxlaw-2840	379	90	has	have	AUX
taxlaw-2840	379	91	assigned	assign	VERB
taxlaw-2840	379	92	to	to	ADP
taxlaw-2840	379	93	the	the	DET
taxlaw-2840	379	94	agency.105	agency.105	ADJ
taxlaw-2840	379	95	anecdotally	anecdotally	ADV
taxlaw-2840	379	96	,	,	PUNCT
taxlaw-2840	379	97	casual	casual	ADJ
taxlaw-2840	379	98	conversations	conversation	NOUN
taxlaw-2840	379	99	with	with	ADP
taxlaw-2840	379	100	irs	irs	PROPN
taxlaw-2840	379	101	managers	manager	NOUN
taxlaw-2840	379	102	reveal	reveal	VERB
taxlaw-2840	379	103	a	a	DET
taxlaw-2840	379	104	perception	perception	NOUN
taxlaw-2840	379	105	that	that	SCONJ
taxlaw-2840	379	106	their	their	PRON
taxlaw-2840	379	107	responsibility	responsibility	NOUN
taxlaw-2840	379	108	visa	visa	NOUN
taxlaw-2840	379	109	-	-	PUNCT
taxlaw-2840	379	110	vis	vis	X
taxlaw-2840	379	111	tax	tax	NOUN
taxlaw-2840	379	112	expenditures	expenditure	NOUN
taxlaw-2840	379	113	is	be	AUX
taxlaw-2840	379	114	to	to	PART
taxlaw-2840	379	115	hold	hold	VERB
taxlaw-2840	379	116	the	the	DET
taxlaw-2840	379	117	line	line	NOUN
taxlaw-2840	379	118	on	on	ADP
taxlaw-2840	379	119	spending	spend	VERB
taxlaw-2840	379	120	through	through	ADP
taxlaw-2840	379	121	interpretation	interpretation	NOUN
taxlaw-2840	379	122	and	and	CCONJ
taxlaw-2840	379	123	enforcement	enforcement	NOUN
taxlaw-2840	379	124	,	,	PUNCT
taxlaw-2840	379	125	not	not	PART
taxlaw-2840	379	126	to	to	PART
taxlaw-2840	379	127	achieve	achieve	VERB
taxlaw-2840	379	128	the	the	DET
taxlaw-2840	379	129	congressional	congressional	ADJ
taxlaw-2840	379	130	goals	goal	NOUN
taxlaw-2840	379	131	that	that	PRON
taxlaw-2840	379	132	inspired	inspire	VERB
taxlaw-2840	379	133	the	the	DET
taxlaw-2840	379	134	tax	tax	NOUN
taxlaw-2840	379	135	expenditures	expenditure	NOUN
taxlaw-2840	379	136	in	in	ADP
taxlaw-2840	379	137	the	the	DET
taxlaw-2840	379	138	first	first	ADJ
taxlaw-2840	379	139	place	place	NOUN
taxlaw-2840	379	140	.	.	PUNCT
taxlaw-2840	380	1	the	the	DET
taxlaw-2840	380	2	quantitative	quantitative	ADJ
taxlaw-2840	380	3	skills	skill	NOUN
taxlaw-2840	380	4	and	and	CCONJ
taxlaw-2840	380	5	fiscal	fiscal	ADJ
taxlaw-2840	380	6	orientation	orientation	NOUN
taxlaw-2840	380	7	of	of	ADP
taxlaw-2840	380	8	irs	irs	PROPN
taxlaw-2840	380	9	personnel	personnel	NOUN
taxlaw-2840	380	10	are	be	AUX
taxlaw-2840	380	11	well	well	ADV
taxlaw-2840	380	12	suited	suited	ADJ
taxlaw-2840	380	13	for	for	ADP
taxlaw-2840	380	14	the	the	DET
taxlaw-2840	380	15	agency	agency	NOUN
taxlaw-2840	380	16	’s	’s	PART
taxlaw-2840	380	17	primary	primary	ADJ
taxlaw-2840	380	18	function	function	NOUN
taxlaw-2840	380	19	of	of	ADP
taxlaw-2840	380	20	collecting	collect	VERB
taxlaw-2840	380	21	government	government	NOUN
taxlaw-2840	380	22	revenue	revenue	NOUN
taxlaw-2840	380	23	;	;	PUNCT
taxlaw-2840	380	24	processing	processing	NOUN
taxlaw-2840	380	25	and	and	CCONJ
taxlaw-2840	380	26	evaluating	evaluate	VERB
taxlaw-2840	380	27	hundreds	hundred	NOUN
taxlaw-2840	380	28	of	of	ADP
taxlaw-2840	380	29	millions	million	NOUN
taxlaw-2840	380	30	of	of	ADP
taxlaw-2840	380	31	taxpayer	taxpayer	NOUN
taxlaw-2840	380	32	filings	filing	NOUN
taxlaw-2840	380	33	and	and	CCONJ
taxlaw-2840	380	34	collecting	collect	VERB
taxlaw-2840	380	35	trillions	trillion	NOUN
taxlaw-2840	380	36	of	of	ADP
taxlaw-2840	380	37	dollars	dollar	NOUN
taxlaw-2840	380	38	in	in	ADP
taxlaw-2840	380	39	99	99	NUM
taxlaw-2840	380	40	statement	statement	NOUN
taxlaw-2840	380	41	of	of	ADP
taxlaw-2840	380	42	irs	irs	PROPN
taxlaw-2840	380	43	commissioner	commissioner	NOUN
taxlaw-2840	380	44	john	john	PROPN
taxlaw-2840	380	45	koskinen	koskinen	PROPN
taxlaw-2840	380	46	on	on	ADP
taxlaw-2840	380	47	the	the	DET
taxlaw-2840	380	48	fiscal	fiscal	ADJ
taxlaw-2840	380	49	year	year	NOUN
taxlaw-2840	380	50	2016	2016	NUM
taxlaw-2840	380	51	budget	budget	NOUN
taxlaw-2840	380	52	(	(	PUNCT
taxlaw-2840	380	53	feb	feb	PROPN
taxlaw-2840	380	54	.	.	PROPN
taxlaw-2840	380	55	2	2	NUM
taxlaw-2840	380	56	,	,	PUNCT
taxlaw-2840	380	57	2015	2015	NUM
taxlaw-2840	380	58	)	)	PUNCT
taxlaw-2840	380	59	,	,	PUNCT
taxlaw-2840	380	60	https://www.irs.gov/uac/newsroom/statement-of-irs-commissioner-john-koskinen-on-the-fiscal-year2016-budget	https://www.irs.gov/uac/newsroom/statement-of-irs-commissioner-john-koskinen-on-the-fiscal-year2016-budget	VERB
taxlaw-2840	380	61	[	[	X
taxlaw-2840	380	62	https://perma.cc/swr5-svre	https://perma.cc/swr5-svre	PROPN
taxlaw-2840	380	63	]	]	PUNCT
taxlaw-2840	380	64	;	;	PUNCT
taxlaw-2840	380	65	see	see	VERB
taxlaw-2840	380	66	also	also	ADV
taxlaw-2840	380	67	,	,	PUNCT
taxlaw-2840	380	68	e.g.	e.g.	ADV
taxlaw-2840	380	69	,	,	PUNCT
taxlaw-2840	380	70	written	write	VERB
taxlaw-2840	380	71	testimony	testimony	NOUN
taxlaw-2840	380	72	of	of	ADP
taxlaw-2840	380	73	commissioner	commissioner	PROPN
taxlaw-2840	380	74	koskinen	koskinen	PROPN
taxlaw-2840	380	75	before	before	ADP
taxlaw-2840	380	76	the	the	DET
taxlaw-2840	380	77	house	house	NOUN
taxlaw-2840	380	78	ways	way	NOUN
taxlaw-2840	380	79	and	and	CCONJ
taxlaw-2840	380	80	means	mean	VERB
taxlaw-2840	380	81	committee	committee	PROPN
taxlaw-2840	380	82	’s	’s	PART
taxlaw-2840	380	83	subcommittee	subcommittee	NOUN
taxlaw-2840	380	84	on	on	ADP
taxlaw-2840	380	85	oversight	oversight	NOUN
taxlaw-2840	380	86	on	on	ADP
taxlaw-2840	380	87	the	the	DET
taxlaw-2840	380	88	2015	2015	NUM
taxlaw-2840	380	89	tax	tax	NOUN
taxlaw-2840	380	90	filing	filing	NOUN
taxlaw-2840	380	91	season	season	NOUN
taxlaw-2840	380	92	(	(	PUNCT
taxlaw-2840	380	93	apr	apr	NOUN
taxlaw-2840	380	94	.	.	PROPN
taxlaw-2840	380	95	22	22	NUM
taxlaw-2840	380	96	,	,	PUNCT
taxlaw-2840	380	97	2015	2015	NUM
taxlaw-2840	380	98	)	)	PUNCT
taxlaw-2840	380	99	,	,	PUNCT
taxlaw-2840	381	1	https://www.irs.gov/uac/written-testimony-of-irs-commissioner-koskinen-before-thehouse-ways-and-means-committee	https://www.irs.gov/uac/written-testimony-of-irs-commissioner-koskinen-before-thehouse-ways-and-means-committee	NOUN
taxlaw-2840	382	1	[	[	X
taxlaw-2840	382	2	https://perma.cc/ar64-jtxf	https://perma.cc/ar64-jtxf	X
taxlaw-2840	382	3	]	]	X
taxlaw-2840	382	4	(	(	PUNCT
taxlaw-2840	382	5	reflecting	reflect	VERB
taxlaw-2840	382	6	similar	similar	ADJ
taxlaw-2840	382	7	emphases	emphasis	NOUN
taxlaw-2840	382	8	)	)	PUNCT
taxlaw-2840	382	9	.	.	PUNCT
taxlaw-2840	383	1	100	100	NUM
taxlaw-2840	383	2	internal	internal	ADJ
taxlaw-2840	383	3	revenue	revenue	NOUN
taxlaw-2840	383	4	serv	serv	X
taxlaw-2840	383	5	.	.	PUNCT
taxlaw-2840	383	6	,	,	PUNCT
taxlaw-2840	383	7	internal	internal	ADJ
taxlaw-2840	383	8	revenue	revenue	NOUN
taxlaw-2840	383	9	service	service	NOUN
taxlaw-2840	383	10	data	datum	NOUN
taxlaw-2840	383	11	book	book	NOUN
taxlaw-2840	383	12	,	,	PUNCT
taxlaw-2840	383	13	2014	2014	NUM
taxlaw-2840	383	14	,	,	PUNCT
taxlaw-2840	383	15	supra	supra	PROPN
taxlaw-2840	383	16	note	note	NOUN
taxlaw-2840	383	17	5	5	NUM
taxlaw-2840	383	18	,	,	PUNCT
taxlaw-2840	383	19	at	at	ADP
taxlaw-2840	383	20	1	1	NUM
taxlaw-2840	383	21	–	–	PUNCT
taxlaw-2840	383	22	46	46	NUM
taxlaw-2840	383	23	.	.	PUNCT
taxlaw-2840	384	1	101	101	NUM
taxlaw-2840	384	2	i	i	PRON
taxlaw-2840	384	3	d.	d.	PROPN
taxlaw-2840	384	4	at	at	ADP
taxlaw-2840	384	5	48–49	48–49	NUM
taxlaw-2840	384	6	.	.	PUNCT
taxlaw-2840	385	1	102	102	NUM
taxlaw-2840	385	2	i	i	PRON
taxlaw-2840	385	3	d.	d.	PROPN
taxlaw-2840	385	4	at	at	ADP
taxlaw-2840	385	5	51	51	NUM
taxlaw-2840	385	6	.	.	PUNCT
taxlaw-2840	385	7	103	103	NUM
taxlaw-2840	386	1	i	i	PRON
taxlaw-2840	386	2	d.	d.	NOUN
taxlaw-2840	386	3	at	at	ADP
taxlaw-2840	386	4	50	50	NUM
taxlaw-2840	386	5	.	.	PUNCT
taxlaw-2840	387	1	104	104	NUM
taxlaw-2840	388	1	i	i	PRON
taxlaw-2840	388	2	d.	d.	PROPN
taxlaw-2840	388	3	at	at	ADP
taxlaw-2840	388	4	53–58	53–58	PROPN
taxlaw-2840	388	5	,	,	PUNCT
taxlaw-2840	388	6	71–72	71–72	NUM
taxlaw-2840	388	7	.	.	PUNCT
taxlaw-2840	388	8	105	105	NUM
taxlaw-2840	388	9	see	see	VERB
taxlaw-2840	388	10	our	our	PRON
taxlaw-2840	388	11	careers	career	NOUN
taxlaw-2840	388	12	,	,	PUNCT
taxlaw-2840	388	13	internal	internal	ADJ
taxlaw-2840	388	14	revenue	revenue	NOUN
taxlaw-2840	388	15	serv	serv	X
taxlaw-2840	388	16	.	.	PUNCT
taxlaw-2840	388	17	,	,	PUNCT
taxlaw-2840	388	18	https://jobs.irs.gov/careers.html	https://jobs.irs.gov/careers.html	PROPN
taxlaw-2840	389	1	[	[	X
taxlaw-2840	389	2	https://perma.cc	https://perma.cc	VERB
taxlaw-2840	389	3	/fvw8	/fvw8	ADJ
taxlaw-2840	389	4	-	-	PUNCT
taxlaw-2840	389	5	2x5h	2x5h	NOUN
taxlaw-2840	389	6	]	]	PUNCT
taxlaw-2840	389	7	.	.	PUNCT
taxlaw-2840	390	1	2016	2016	NUM
taxlaw-2840	390	2	]	]	PUNCT
taxlaw-2840	390	3	pursuing	pursue	VERB
taxlaw-2840	390	4	a	a	DET
taxlaw-2840	390	5	single	single	ADJ
taxlaw-2840	390	6	mission	mission	NOUN
taxlaw-2840	390	7	(	(	PUNCT
taxlaw-2840	390	8	or	or	CCONJ
taxlaw-2840	390	9	something	something	PRON
taxlaw-2840	390	10	closer	close	ADJ
taxlaw-2840	390	11	to	to	ADP
taxlaw-2840	390	12	it	it	PRON
taxlaw-2840	390	13	)	)	PUNCT
taxlaw-2840	390	14	185	185	NUM
taxlaw-2840	390	15	taxes	taxis	NOUN
taxlaw-2840	390	16	is	be	AUX
taxlaw-2840	390	17	no	no	DET
taxlaw-2840	390	18	small	small	ADJ
taxlaw-2840	390	19	task	task	NOUN
taxlaw-2840	390	20	.	.	PUNCT
taxlaw-2840	391	1	those	those	DET
taxlaw-2840	391	2	same	same	ADJ
taxlaw-2840	391	3	employees	employee	NOUN
taxlaw-2840	391	4	may	may	AUX
taxlaw-2840	391	5	be	be	AUX
taxlaw-2840	391	6	of	of	ADP
taxlaw-2840	391	7	less	less	ADJ
taxlaw-2840	391	8	utility	utility	NOUN
taxlaw-2840	391	9	but	but	CCONJ
taxlaw-2840	391	10	cause	cause	VERB
taxlaw-2840	391	11	little	little	ADJ
taxlaw-2840	391	12	real	real	ADJ
taxlaw-2840	391	13	harm	harm	NOUN
taxlaw-2840	391	14	in	in	ADP
taxlaw-2840	391	15	the	the	DET
taxlaw-2840	391	16	administration	administration	NOUN
taxlaw-2840	391	17	of	of	ADP
taxlaw-2840	391	18	some	some	DET
taxlaw-2840	391	19	tax	tax	NOUN
taxlaw-2840	391	20	expenditures	expenditure	NOUN
taxlaw-2840	391	21	,	,	PUNCT
taxlaw-2840	391	22	like	like	ADP
taxlaw-2840	391	23	a	a	DET
taxlaw-2840	391	24	research	research	NOUN
taxlaw-2840	391	25	and	and	CCONJ
taxlaw-2840	391	26	development	development	NOUN
taxlaw-2840	391	27	credit	credit	NOUN
taxlaw-2840	391	28	adopted	adopt	VERB
taxlaw-2840	391	29	to	to	PART
taxlaw-2840	391	30	encourage	encourage	VERB
taxlaw-2840	391	31	corporate	corporate	ADJ
taxlaw-2840	391	32	investment	investment	NOUN
taxlaw-2840	391	33	in	in	ADP
taxlaw-2840	391	34	such	such	ADJ
taxlaw-2840	391	35	activities,106	activities,106	NOUN
taxlaw-2840	391	36	an	an	DET
taxlaw-2840	391	37	exclusion	exclusion	NOUN
taxlaw-2840	391	38	of	of	ADP
taxlaw-2840	391	39	municipal	municipal	ADJ
taxlaw-2840	391	40	bond	bond	NOUN
taxlaw-2840	391	41	interest	interest	NOUN
taxlaw-2840	391	42	maintained	maintain	VERB
taxlaw-2840	391	43	to	to	PART
taxlaw-2840	391	44	subsidize	subsidize	VERB
taxlaw-2840	391	45	local	local	ADJ
taxlaw-2840	391	46	government	government	NOUN
taxlaw-2840	391	47	activities	activity	NOUN
taxlaw-2840	391	48	and	and	CCONJ
taxlaw-2840	391	49	investments,107	investments,107	PROPN
taxlaw-2840	391	50	or	or	CCONJ
taxlaw-2840	391	51	a	a	DET
taxlaw-2840	391	52	home	home	NOUN
taxlaw-2840	391	53	mortgage	mortgage	NOUN
taxlaw-2840	391	54	interest	interest	NOUN
taxlaw-2840	391	55	deduction	deduction	NOUN
taxlaw-2840	391	56	intended	intend	VERB
taxlaw-2840	391	57	to	to	PART
taxlaw-2840	391	58	promote	promote	VERB
taxlaw-2840	391	59	middle	middle	ADJ
taxlaw-2840	391	60	-	-	PUNCT
taxlaw-2840	391	61	class	class	NOUN
taxlaw-2840	391	62	home	home	NOUN
taxlaw-2840	391	63	ownership	ownership	NOUN
taxlaw-2840	391	64	.	.	PUNCT
taxlaw-2840	392	1	108	108	NUM
taxlaw-2840	393	1	but	but	CCONJ
taxlaw-2840	393	2	the	the	DET
taxlaw-2840	393	3	irs	irs	PROPN
taxlaw-2840	393	4	’s	’s	PART
taxlaw-2840	393	5	green	green	PROPN
taxlaw-2840	393	6	-	-	PUNCT
taxlaw-2840	393	7	eyeshade	eyeshade	NOUN
taxlaw-2840	393	8	culture	culture	NOUN
taxlaw-2840	393	9	may	may	AUX
taxlaw-2840	393	10	make	make	VERB
taxlaw-2840	393	11	the	the	DET
taxlaw-2840	393	12	irs	irs	PROPN
taxlaw-2840	393	13	spectacularly	spectacularly	ADV
taxlaw-2840	393	14	ill	ill	ADV
taxlaw-2840	393	15	equipped	equip	VERB
taxlaw-2840	393	16	for	for	ADP
taxlaw-2840	393	17	some	some	PRON
taxlaw-2840	393	18	of	of	ADP
taxlaw-2840	393	19	the	the	DET
taxlaw-2840	393	20	tasks	task	NOUN
taxlaw-2840	393	21	congress	congress	PROPN
taxlaw-2840	393	22	has	have	AUX
taxlaw-2840	393	23	assigned	assign	VERB
taxlaw-2840	393	24	it	it	PRON
taxlaw-2840	393	25	.	.	PUNCT
taxlaw-2840	394	1	irs	irs	PROPN
taxlaw-2840	394	2	personnel	personnel	NOUN
taxlaw-2840	394	3	are	be	AUX
taxlaw-2840	394	4	not	not	PART
taxlaw-2840	394	5	automatons	automaton	NOUN
taxlaw-2840	394	6	or	or	CCONJ
taxlaw-2840	394	7	drones	drone	NOUN
taxlaw-2840	394	8	,	,	PUNCT
taxlaw-2840	394	9	but	but	CCONJ
taxlaw-2840	394	10	nor	nor	CCONJ
taxlaw-2840	394	11	are	be	AUX
taxlaw-2840	394	12	they	they	PRON
taxlaw-2840	394	13	social	social	ADJ
taxlaw-2840	394	14	workers	worker	NOUN
taxlaw-2840	394	15	,	,	PUNCT
taxlaw-2840	394	16	environmental	environmental	ADJ
taxlaw-2840	394	17	scientists	scientist	NOUN
taxlaw-2840	394	18	,	,	PUNCT
taxlaw-2840	394	19	health	health	NOUN
taxlaw-2840	394	20	policy	policy	NOUN
taxlaw-2840	394	21	experts	expert	NOUN
taxlaw-2840	394	22	,	,	PUNCT
taxlaw-2840	394	23	or	or	CCONJ
taxlaw-2840	394	24	first	first	ADJ
taxlaw-2840	394	25	amendment	amendment	NOUN
taxlaw-2840	394	26	scholars.109	scholars.109	VERB
taxlaw-2840	394	27	they	they	PRON
taxlaw-2840	394	28	are	be	AUX
taxlaw-2840	394	29	not	not	PART
taxlaw-2840	394	30	trained	train	VERB
taxlaw-2840	394	31	,	,	PUNCT
taxlaw-2840	394	32	and	and	CCONJ
taxlaw-2840	394	33	thus	thus	ADV
taxlaw-2840	394	34	may	may	AUX
taxlaw-2840	394	35	often	often	ADV
taxlaw-2840	394	36	fail	fail	VERB
taxlaw-2840	394	37	to	to	PART
taxlaw-2840	394	38	recognize	recognize	VERB
taxlaw-2840	394	39	when	when	SCONJ
taxlaw-2840	394	40	their	their	PRON
taxlaw-2840	394	41	efforts	effort	NOUN
taxlaw-2840	394	42	will	will	AUX
taxlaw-2840	394	43	implicate	implicate	VERB
taxlaw-2840	394	44	nontax	nontax	ADJ
taxlaw-2840	394	45	values	value	NOUN
taxlaw-2840	394	46	,	,	PUNCT
taxlaw-2840	394	47	sensitivities	sensitivity	NOUN
taxlaw-2840	394	48	,	,	PUNCT
taxlaw-2840	394	49	or	or	CCONJ
taxlaw-2840	394	50	needs	need	NOUN
taxlaw-2840	394	51	.	.	PUNCT
taxlaw-2840	395	1	as	as	SCONJ
taxlaw-2840	395	2	mary	mary	PROPN
taxlaw-2840	395	3	heen	heen	PROPN
taxlaw-2840	395	4	has	have	AUX
taxlaw-2840	395	5	observed	observe	VERB
taxlaw-2840	395	6	with	with	ADP
taxlaw-2840	395	7	respect	respect	NOUN
taxlaw-2840	395	8	to	to	ADP
taxlaw-2840	395	9	anti	anti	ADJ
taxlaw-2840	395	10	-	-	ADJ
taxlaw-2840	395	11	poverty	poverty	ADJ
taxlaw-2840	395	12	programs	program	NOUN
taxlaw-2840	395	13	in	in	ADP
taxlaw-2840	395	14	particular	particular	ADJ
taxlaw-2840	395	15	,	,	PUNCT
taxlaw-2840	395	16	“	"	PUNCT
taxlaw-2840	395	17	[	[	X
taxlaw-2840	395	18	a	a	X
taxlaw-2840	395	19	]	]	X
taxlaw-2840	395	20	revenue	revenue	NOUN
taxlaw-2840	395	21	-	-	PUNCT
taxlaw-2840	395	22	raising	raise	VERB
taxlaw-2840	395	23	system	system	NOUN
taxlaw-2840	395	24	,	,	PUNCT
taxlaw-2840	395	25	overseen	oversee	VERB
taxlaw-2840	395	26	by	by	ADP
taxlaw-2840	395	27	accountants	accountant	NOUN
taxlaw-2840	395	28	,	,	PUNCT
taxlaw-2840	395	29	tax	tax	NOUN
taxlaw-2840	395	30	lawyers	lawyer	NOUN
taxlaw-2840	395	31	,	,	PUNCT
taxlaw-2840	395	32	and	and	CCONJ
taxlaw-2840	395	33	tax	tax	NOUN
taxlaw-2840	395	34	administrators	administrator	NOUN
taxlaw-2840	395	35	,	,	PUNCT
taxlaw-2840	395	36	has	have	VERB
taxlaw-2840	395	37	serious	serious	ADJ
taxlaw-2840	395	38	shortcomings	shortcoming	NOUN
taxlaw-2840	395	39	as	as	ADP
taxlaw-2840	395	40	a	a	DET
taxlaw-2840	395	41	mechanism	mechanism	NOUN
taxlaw-2840	395	42	for	for	ADP
taxlaw-2840	395	43	administering	administer	VERB
taxlaw-2840	395	44	social	social	ADJ
taxlaw-2840	395	45	benefit	benefit	NOUN
taxlaw-2840	395	46	programs	program	NOUN
taxlaw-2840	395	47	,	,	PUNCT
taxlaw-2840	395	48	such	such	ADJ
taxlaw-2840	395	49	as	as	ADP
taxlaw-2840	395	50	distributing	distribute	VERB
taxlaw-2840	395	51	income	income	NOUN
taxlaw-2840	395	52	security	security	NOUN
taxlaw-2840	395	53	funds	fund	NOUN
taxlaw-2840	395	54	to	to	ADP
taxlaw-2840	395	55	low	low	ADJ
taxlaw-2840	395	56	-	-	PUNCT
taxlaw-2840	395	57	income	income	NOUN
taxlaw-2840	395	58	workers	worker	NOUN
taxlaw-2840	395	59	and	and	CCONJ
taxlaw-2840	395	60	development	development	NOUN
taxlaw-2840	395	61	funds	fund	NOUN
taxlaw-2840	395	62	to	to	ADP
taxlaw-2840	395	63	low	low	ADJ
taxlaw-2840	395	64	-	-	PUNCT
taxlaw-2840	395	65	income	income	NOUN
taxlaw-2840	395	66	housing	housing	NOUN
taxlaw-2840	395	67	programs	program	NOUN
taxlaw-2840	395	68	.	.	PUNCT
taxlaw-2840	396	1	”110	”110	PROPN
taxlaw-2840	397	1	it	it	PRON
taxlaw-2840	397	2	would	would	AUX
taxlaw-2840	397	3	be	be	AUX
taxlaw-2840	397	4	lamentable	lamentable	ADJ
taxlaw-2840	397	5	enough	enough	ADV
taxlaw-2840	397	6	if	if	SCONJ
taxlaw-2840	397	7	the	the	DET
taxlaw-2840	397	8	irs	irs	PROPN
taxlaw-2840	397	9	’s	’s	PART
taxlaw-2840	397	10	focus	focus	NOUN
taxlaw-2840	397	11	,	,	PUNCT
taxlaw-2840	397	12	culture	culture	NOUN
taxlaw-2840	397	13	,	,	PUNCT
taxlaw-2840	397	14	and	and	CCONJ
taxlaw-2840	397	15	expertise	expertise	NOUN
taxlaw-2840	397	16	limitations	limitation	NOUN
taxlaw-2840	397	17	were	be	AUX
taxlaw-2840	397	18	merely	merely	ADV
taxlaw-2840	397	19	obstacles	obstacle	NOUN
taxlaw-2840	397	20	to	to	ADP
taxlaw-2840	397	21	accomplishing	accomplish	VERB
taxlaw-2840	397	22	congressional	congressional	ADJ
taxlaw-2840	397	23	goals	goal	NOUN
taxlaw-2840	397	24	of	of	ADP
taxlaw-2840	397	25	alleviating	alleviate	VERB
taxlaw-2840	397	26	poverty	poverty	NOUN
taxlaw-2840	397	27	,	,	PUNCT
taxlaw-2840	397	28	improving	improve	VERB
taxlaw-2840	397	29	access	access	NOUN
taxlaw-2840	397	30	to	to	ADP
taxlaw-2840	397	31	health	health	NOUN
taxlaw-2840	397	32	care	care	NOUN
taxlaw-2840	397	33	,	,	PUNCT
taxlaw-2840	397	34	or	or	CCONJ
taxlaw-2840	397	35	encouraging	encourage	VERB
taxlaw-2840	397	36	the	the	DET
taxlaw-2840	397	37	pursuits	pursuit	NOUN
taxlaw-2840	397	38	of	of	ADP
taxlaw-2840	397	39	the	the	DET
taxlaw-2840	397	40	nonprofit	nonprofit	ADJ
taxlaw-2840	397	41	sector	sector	NOUN
taxlaw-2840	397	42	.	.	PUNCT
taxlaw-2840	398	1	but	but	CCONJ
taxlaw-2840	398	2	the	the	DET
taxlaw-2840	398	3	disconnect	disconnect	NOUN
taxlaw-2840	398	4	between	between	ADP
taxlaw-2840	398	5	the	the	DET
taxlaw-2840	398	6	irs	irs	PROPN
taxlaw-2840	398	7	’s	’s	PART
taxlaw-2840	398	8	traditional	traditional	ADJ
taxlaw-2840	398	9	revenue	revenue	NOUN
taxlaw-2840	398	10	raising	raise	VERB
taxlaw-2840	398	11	function	function	NOUN
taxlaw-2840	398	12	and	and	CCONJ
taxlaw-2840	398	13	some	some	PRON
taxlaw-2840	398	14	of	of	ADP
taxlaw-2840	398	15	its	its	PRON
taxlaw-2840	398	16	contemporary	contemporary	ADJ
taxlaw-2840	398	17	social	social	ADJ
taxlaw-2840	398	18	welfare	welfare	NOUN
taxlaw-2840	398	19	and	and	CCONJ
taxlaw-2840	398	20	regulatory	regulatory	ADJ
taxlaw-2840	398	21	responsibilities	responsibility	NOUN
taxlaw-2840	398	22	poses	pose	VERB
taxlaw-2840	398	23	a	a	DET
taxlaw-2840	398	24	more	more	ADV
taxlaw-2840	398	25	fundamental	fundamental	ADJ
taxlaw-2840	398	26	problem	problem	NOUN
taxlaw-2840	398	27	for	for	ADP
taxlaw-2840	398	28	the	the	DET
taxlaw-2840	398	29	irs	irs	PROPN
taxlaw-2840	398	30	itself	itself	PRON
taxlaw-2840	398	31	.	.	PUNCT
taxlaw-2840	399	1	some	some	PRON
taxlaw-2840	399	2	of	of	ADP
taxlaw-2840	399	3	these	these	DET
taxlaw-2840	399	4	social	social	ADJ
taxlaw-2840	399	5	welfare	welfare	NOUN
taxlaw-2840	399	6	and	and	CCONJ
taxlaw-2840	399	7	regulatory	regulatory	ADJ
taxlaw-2840	399	8	programs	program	NOUN
taxlaw-2840	399	9	have	have	AUX
taxlaw-2840	399	10	drawn	draw	VERB
taxlaw-2840	399	11	the	the	DET
taxlaw-2840	399	12	irs	irs	PROPN
taxlaw-2840	399	13	into	into	ADP
taxlaw-2840	399	14	controversial	controversial	ADJ
taxlaw-2840	399	15	political	political	ADJ
taxlaw-2840	399	16	waters	water	NOUN
taxlaw-2840	399	17	.	.	PUNCT
taxlaw-2840	400	1	last	last	ADJ
taxlaw-2840	400	2	year	year	NOUN
taxlaw-2840	400	3	’s	’s	PART
taxlaw-2840	400	4	king	king	NOUN
taxlaw-2840	400	5	v.	v.	ADP
taxlaw-2840	400	6	burwell	burwell	PROPN
taxlaw-2840	400	7	decision	decision	NOUN
taxlaw-2840	400	8	saw	see	VERB
taxlaw-2840	400	9	the	the	DET
taxlaw-2840	400	10	irs	irs	PROPN
taxlaw-2840	400	11	dragged	drag	VERB
taxlaw-2840	400	12	into	into	ADP
taxlaw-2840	400	13	a	a	DET
taxlaw-2840	400	14	highly	highly	ADV
taxlaw-2840	400	15	politicized	politicized	ADJ
taxlaw-2840	400	16	controversy	controversy	NOUN
taxlaw-2840	400	17	over	over	ADP
taxlaw-2840	400	18	taxpayer	taxpayer	NOUN
taxlaw-2840	400	19	eligibility	eligibility	NOUN
taxlaw-2840	400	20	for	for	ADP
taxlaw-2840	400	21	affordable	affordable	ADJ
taxlaw-2840	400	22	care	care	NOUN
taxlaw-2840	400	23	act	act	PROPN
taxlaw-2840	400	24	subsidies,111	subsidies,111	PROPN
taxlaw-2840	400	25	a	a	DET
taxlaw-2840	400	26	subject	subject	NOUN
taxlaw-2840	400	27	the	the	DET
taxlaw-2840	400	28	supreme	supreme	PROPN
taxlaw-2840	400	29	court	court	PROPN
taxlaw-2840	400	30	recognized	recognize	VERB
taxlaw-2840	400	31	as	as	ADP
taxlaw-2840	400	32	outside	outside	ADP
taxlaw-2840	400	33	the	the	DET
taxlaw-2840	400	34	irs	irs	PROPN
taxlaw-2840	400	35	’s	’s	PART
taxlaw-2840	400	36	expertise.112	expertise.112	NOUN
taxlaw-2840	400	37	even	even	ADV
taxlaw-2840	400	38	if	if	SCONJ
taxlaw-2840	400	39	one	one	PRON
taxlaw-2840	400	40	is	be	AUX
taxlaw-2840	400	41	inclined	incline	VERB
taxlaw-2840	400	42	to	to	PART
taxlaw-2840	400	43	give	give	VERB
taxlaw-2840	400	44	the	the	DET
taxlaw-2840	400	45	irs	irs	PROPN
taxlaw-2840	400	46	the	the	DET
taxlaw-2840	400	47	benefit	benefit	NOUN
taxlaw-2840	400	48	of	of	ADP
taxlaw-2840	400	49	the	the	DET
taxlaw-2840	400	50	doubt	doubt	NOUN
taxlaw-2840	400	51	when	when	SCONJ
taxlaw-2840	400	52	it	it	PRON
taxlaw-2840	400	53	comes	come	VERB
taxlaw-2840	400	54	to	to	ADP
taxlaw-2840	400	55	its	its	PRON
taxlaw-2840	400	56	past	past	ADJ
taxlaw-2840	400	57	handling	handling	NOUN
taxlaw-2840	400	58	of	of	ADP
taxlaw-2840	400	59	501(c)(4	501(c)(4	NUM
taxlaw-2840	400	60	)	)	PUNCT
taxlaw-2840	400	61	exemption	exemption	NOUN
taxlaw-2840	400	62	applications	application	NOUN
taxlaw-2840	400	63	,	,	PUNCT
taxlaw-2840	400	64	only	only	ADV
taxlaw-2840	400	65	the	the	DET
taxlaw-2840	400	66	most	most	ADV
taxlaw-2840	400	67	partisan	partisan	ADJ
taxlaw-2840	400	68	ideologues	ideologue	NOUN
taxlaw-2840	400	69	think	think	VERB
taxlaw-2840	400	70	the	the	DET
taxlaw-2840	400	71	irs	irs	PROPN
taxlaw-2840	400	72	handled	handle	VERB
taxlaw-2840	400	73	that	that	DET
taxlaw-2840	400	74	controversy	controversy	NOUN
taxlaw-2840	400	75	adeptly	adeptly	ADV
taxlaw-2840	400	76	and	and	CCONJ
taxlaw-2840	400	77	escaped	escape	VERB
taxlaw-2840	400	78	undamaged	undamaged	ADJ
taxlaw-2840	400	79	in	in	ADP
taxlaw-2840	400	80	the	the	DET
taxlaw-2840	400	81	eyes	eye	NOUN
taxlaw-2840	400	82	of	of	ADP
taxlaw-2840	400	83	average	average	ADJ
taxlaw-2840	400	84	taxpayers.113	taxpayers.113	NOUN
taxlaw-2840	400	85	other	other	ADJ
taxlaw-2840	400	86	examples	example	NOUN
taxlaw-2840	400	87	already	already	ADV
taxlaw-2840	400	88	noted	note	VERB
taxlaw-2840	400	89	include	include	VERB
taxlaw-2840	400	90	whether	whether	SCONJ
taxlaw-2840	400	91	in	in	ADP
taxlaw-2840	400	92	the	the	DET
taxlaw-2840	400	93	nonprofit	nonprofit	ADJ
taxlaw-2840	400	94	area	area	NOUN
taxlaw-2840	400	95	with	with	ADP
taxlaw-2840	400	96	the	the	DET
taxlaw-2840	400	97	first	first	ADJ
taxlaw-2840	400	98	amendment	amendment	NOUN
taxlaw-2840	400	99	rights	right	NOUN
taxlaw-2840	400	100	of	of	ADP
taxlaw-2840	400	101	churches	church	NOUN
taxlaw-2840	400	102	and	and	CCONJ
taxlaw-2840	400	103	501(c)(4	501(c)(4	NUM
taxlaw-2840	400	104	)	)	PUNCT
taxlaw-2840	400	105	social	social	ADJ
taxlaw-2840	400	106	welfare	welfare	NOUN
taxlaw-2840	400	107	organizations	organization	NOUN
taxlaw-2840	400	108	,	,	PUNCT
taxlaw-2840	400	109	114	114	NUM
taxlaw-2840	400	110	under	under	ADP
taxlaw-2840	400	111	the	the	DET
taxlaw-2840	400	112	affordable	affordable	ADJ
taxlaw-2840	400	113	care	care	NOUN
taxlaw-2840	400	114	act	act	NOUN
taxlaw-2840	400	115	in	in	ADP
taxlaw-2840	400	116	requiring	require	VERB
taxlaw-2840	400	117	health	health	NOUN
taxlaw-2840	400	118	106	106	NUM
taxlaw-2840	400	119	i.r.c	i.r.c	NOUN
taxlaw-2840	400	120	.	.	PUNCT
taxlaw-2840	401	1	§	§	PROPN
taxlaw-2840	401	2	41	41	NUM
taxlaw-2840	401	3	(	(	PUNCT
taxlaw-2840	401	4	2015	2015	NUM
taxlaw-2840	401	5	)	)	PUNCT
taxlaw-2840	401	6	.	.	PUNCT
taxlaw-2840	402	1	107	107	NUM
taxlaw-2840	402	2	i.r.c	i.r.c	NOUN
taxlaw-2840	402	3	.	.	PUNCT
taxlaw-2840	403	1	§	§	PROPN
taxlaw-2840	403	2	103	103	NUM
taxlaw-2840	403	3	(	(	PUNCT
taxlaw-2840	403	4	2015	2015	NUM
taxlaw-2840	403	5	)	)	PUNCT
taxlaw-2840	403	6	.	.	PUNCT
taxlaw-2840	404	1	108	108	NUM
taxlaw-2840	404	2	i.r.c	i.r.c	NOUN
taxlaw-2840	404	3	.	.	PUNCT
taxlaw-2840	405	1	§	§	PROPN
taxlaw-2840	405	2	163(h	163(h	PROPN
taxlaw-2840	405	3	)	)	PUNCT
taxlaw-2840	405	4	(	(	PUNCT
taxlaw-2840	405	5	2015	2015	NUM
taxlaw-2840	405	6	)	)	PUNCT
taxlaw-2840	405	7	.	.	PUNCT
taxlaw-2840	406	1	109	109	NUM
taxlaw-2840	406	2	cf	cf	NOUN
taxlaw-2840	406	3	.	.	PUNCT
taxlaw-2840	406	4	jane	jane	PROPN
taxlaw-2840	406	5	aiken	aiken	PROPN
taxlaw-2840	406	6	&	&	CCONJ
taxlaw-2840	406	7	stephen	stephen	PROPN
taxlaw-2840	406	8	wizner	wizner	PROPN
taxlaw-2840	406	9	,	,	PUNCT
taxlaw-2840	406	10	law	law	NOUN
taxlaw-2840	406	11	as	as	ADP
taxlaw-2840	406	12	social	social	ADJ
taxlaw-2840	406	13	work	work	NOUN
taxlaw-2840	406	14	,	,	PUNCT
taxlaw-2840	406	15	11	11	NUM
taxlaw-2840	406	16	wash	wash	NOUN
taxlaw-2840	406	17	.	.	PUNCT
taxlaw-2840	407	1	u.	u.	PROPN
taxlaw-2840	407	2	j.l	j.l	PROPN
taxlaw-2840	407	3	.	.	PROPN
taxlaw-2840	407	4	&	&	CCONJ
taxlaw-2840	407	5	pol’y	pol’y	NOUN
taxlaw-2840	407	6	63	63	NUM
taxlaw-2840	407	7	,	,	PUNCT
taxlaw-2840	407	8	64–67	64–67	NUM
taxlaw-2840	407	9	(	(	PUNCT
taxlaw-2840	407	10	2003	2003	NUM
taxlaw-2840	407	11	)	)	PUNCT
taxlaw-2840	407	12	(	(	PUNCT
taxlaw-2840	407	13	comparing	compare	VERB
taxlaw-2840	407	14	mindsets	mindset	NOUN
taxlaw-2840	407	15	of	of	ADP
taxlaw-2840	407	16	lawyers	lawyer	NOUN
taxlaw-2840	407	17	versus	versus	ADP
taxlaw-2840	407	18	social	social	ADJ
taxlaw-2840	407	19	workers	worker	NOUN
taxlaw-2840	407	20	)	)	PUNCT
taxlaw-2840	407	21	.	.	PUNCT
taxlaw-2840	408	1	110	110	NUM
taxlaw-2840	408	2	mary	mary	PROPN
taxlaw-2840	408	3	l.	l.	PROPN
taxlaw-2840	408	4	heen	heen	PROPN
taxlaw-2840	408	5	,	,	PUNCT
taxlaw-2840	408	6	reinventing	reinvent	VERB
taxlaw-2840	408	7	tax	tax	NOUN
taxlaw-2840	408	8	expenditure	expenditure	NOUN
taxlaw-2840	408	9	reform	reform	NOUN
taxlaw-2840	408	10	:	:	PUNCT
taxlaw-2840	408	11	improving	improve	VERB
taxlaw-2840	408	12	program	program	NOUN
taxlaw-2840	408	13	oversight	oversight	NOUN
taxlaw-2840	408	14	under	under	ADP
taxlaw-2840	408	15	the	the	DET
taxlaw-2840	408	16	government	government	NOUN
taxlaw-2840	408	17	performance	performance	NOUN
taxlaw-2840	408	18	and	and	CCONJ
taxlaw-2840	408	19	results	result	NOUN
taxlaw-2840	408	20	act	act	PROPN
taxlaw-2840	408	21	,	,	PUNCT
taxlaw-2840	408	22	35	35	NUM
taxlaw-2840	408	23	wake	wake	VERB
taxlaw-2840	408	24	forest	forest	PROPN
taxlaw-2840	408	25	l.	l.	PROPN
taxlaw-2840	408	26	rev	rev	PROPN
taxlaw-2840	408	27	.	.	PROPN
taxlaw-2840	408	28	751	751	NUM
taxlaw-2840	408	29	,	,	PUNCT
taxlaw-2840	408	30	792–93	792–93	X
taxlaw-2840	408	31	(	(	PUNCT
taxlaw-2840	408	32	2000	2000	NUM
taxlaw-2840	408	33	)	)	PUNCT
taxlaw-2840	408	34	.	.	PUNCT
taxlaw-2840	409	1	111	111	NUM
taxlaw-2840	409	2	135	135	NUM
taxlaw-2840	409	3	s.	s.	PROPN
taxlaw-2840	409	4	ct	ct	PROPN
taxlaw-2840	409	5	.	.	PROPN
taxlaw-2840	409	6	2480	2480	NUM
taxlaw-2840	409	7	,	,	PUNCT
taxlaw-2840	409	8	2486–87	2486–87	NUM
taxlaw-2840	409	9	(	(	PUNCT
taxlaw-2840	409	10	2015	2015	NUM
taxlaw-2840	409	11	)	)	PUNCT
taxlaw-2840	409	12	.	.	PUNCT
taxlaw-2840	410	1	112	112	NUM
taxlaw-2840	411	1	i	i	PRON
taxlaw-2840	411	2	d.	d.	PROPN
taxlaw-2840	411	3	at	at	ADP
taxlaw-2840	411	4	2489	2489	NUM
taxlaw-2840	411	5	(	(	PUNCT
taxlaw-2840	411	6	declining	decline	VERB
taxlaw-2840	411	7	to	to	PART
taxlaw-2840	411	8	apply	apply	VERB
taxlaw-2840	411	9	the	the	DET
taxlaw-2840	411	10	chevron	chevron	NOUN
taxlaw-2840	411	11	review	review	NOUN
taxlaw-2840	411	12	standard	standard	NOUN
taxlaw-2840	411	13	to	to	ADP
taxlaw-2840	411	14	the	the	DET
taxlaw-2840	411	15	irs	irs	PROPN
taxlaw-2840	411	16	’s	’s	PART
taxlaw-2840	411	17	interpretation	interpretation	NOUN
taxlaw-2840	411	18	of	of	ADP
taxlaw-2840	411	19	the	the	DET
taxlaw-2840	411	20	affordable	affordable	ADJ
taxlaw-2840	411	21	care	care	NOUN
taxlaw-2840	411	22	act	act	NOUN
taxlaw-2840	411	23	because	because	SCONJ
taxlaw-2840	411	24	the	the	DET
taxlaw-2840	411	25	irs	irs	PROPN
taxlaw-2840	411	26	“	"	PUNCT
taxlaw-2840	411	27	has	have	VERB
taxlaw-2840	411	28	no	no	DET
taxlaw-2840	411	29	expertise	expertise	NOUN
taxlaw-2840	411	30	in	in	ADP
taxlaw-2840	411	31	crafting	craft	VERB
taxlaw-2840	411	32	health	health	NOUN
taxlaw-2840	411	33	insurance	insurance	NOUN
taxlaw-2840	411	34	policy	policy	NOUN
taxlaw-2840	411	35	”	"	PUNCT
taxlaw-2840	411	36	)	)	PUNCT
taxlaw-2840	411	37	.	.	PUNCT
taxlaw-2840	412	1	113	113	NUM
taxlaw-2840	412	2	see	see	VERB
taxlaw-2840	412	3	,	,	PUNCT
taxlaw-2840	412	4	e.g.	e.g.	ADV
taxlaw-2840	412	5	,	,	PUNCT
taxlaw-2840	412	6	kahng	kahng	PROPN
taxlaw-2840	412	7	,	,	PUNCT
taxlaw-2840	412	8	supra	supra	PROPN
taxlaw-2840	412	9	note	note	NOUN
taxlaw-2840	412	10	64	64	NUM
taxlaw-2840	412	11	,	,	PUNCT
taxlaw-2840	412	12	at	at	ADP
taxlaw-2840	412	13	41	41	NUM
taxlaw-2840	412	14	(	(	PUNCT
taxlaw-2840	412	15	2013	2013	NUM
taxlaw-2840	412	16	)	)	PUNCT
taxlaw-2840	412	17	(	(	PUNCT
taxlaw-2840	412	18	detailing	detail	VERB
taxlaw-2840	412	19	the	the	DET
taxlaw-2840	412	20	controversy	controversy	NOUN
taxlaw-2840	412	21	,	,	PUNCT
taxlaw-2840	412	22	describing	describe	VERB
taxlaw-2840	412	23	the	the	DET
taxlaw-2840	412	24	irs	irs	PROPN
taxlaw-2840	412	25	’s	’s	PART
taxlaw-2840	412	26	“	"	PUNCT
taxlaw-2840	412	27	ineptitude	ineptitude	NOUN
taxlaw-2840	412	28	”	"	PUNCT
taxlaw-2840	412	29	and	and	CCONJ
taxlaw-2840	412	30	“	"	PUNCT
taxlaw-2840	412	31	[	[	X
taxlaw-2840	412	32	b]ureaucratic	b]ureaucratic	ADJ
taxlaw-2840	412	33	bungling	bungling	NOUN
taxlaw-2840	412	34	,	,	PUNCT
taxlaw-2840	412	35	”	"	PUNCT
taxlaw-2840	412	36	and	and	CCONJ
taxlaw-2840	412	37	concluding	conclude	VERB
taxlaw-2840	412	38	that	that	SCONJ
taxlaw-2840	412	39	the	the	DET
taxlaw-2840	412	40	incident	incident	NOUN
taxlaw-2840	412	41	“	"	PUNCT
taxlaw-2840	412	42	inflicted	inflict	VERB
taxlaw-2840	412	43	needless	needless	ADJ
taxlaw-2840	412	44	damage	damage	NOUN
taxlaw-2840	412	45	on	on	ADP
taxlaw-2840	412	46	the	the	DET
taxlaw-2840	412	47	irs	irs	PROPN
taxlaw-2840	412	48	”	"	PUNCT
taxlaw-2840	412	49	)	)	PUNCT
taxlaw-2840	412	50	.	.	PUNCT
taxlaw-2840	413	1	114	114	NUM
taxlaw-2840	413	2	see	see	VERB
taxlaw-2840	413	3	discussion	discussion	NOUN
taxlaw-2840	413	4	supra	supra	PROPN
taxlaw-2840	413	5	notes	note	VERB
taxlaw-2840	413	6	63–65	63–65	NUM
taxlaw-2840	413	7	and	and	CCONJ
taxlaw-2840	413	8	accompanying	accompany	VERB
taxlaw-2840	413	9	text	text	NOUN
taxlaw-2840	413	10	(	(	PUNCT
taxlaw-2840	413	11	describing	describe	VERB
taxlaw-2840	413	12	these	these	DET
taxlaw-2840	413	13	issues	issue	NOUN
taxlaw-2840	413	14	)	)	PUNCT
taxlaw-2840	413	15	.	.	PUNCT
taxlaw-2840	414	1	186	186	NUM
taxlaw-2840	414	2	columbia	columbia	PROPN
taxlaw-2840	414	3	journal	journal	PROPN
taxlaw-2840	414	4	of	of	ADP
taxlaw-2840	414	5	tax	tax	NOUN
taxlaw-2840	414	6	law	law	NOUN
taxlaw-2840	414	7	[	[	X
taxlaw-2840	414	8	vol.7:169	vol.7:169	PROPN
taxlaw-2840	414	9	insurance	insurance	NOUN
taxlaw-2840	414	10	plans	plan	VERB
taxlaw-2840	414	11	to	to	PART
taxlaw-2840	414	12	include	include	VERB
taxlaw-2840	414	13	contraceptive	contraceptive	NOUN
taxlaw-2840	414	14	coverage,115	coverage,115	ADV
taxlaw-2840	414	15	or	or	CCONJ
taxlaw-2840	414	16	through	through	ADP
taxlaw-2840	414	17	irs	irs	PROPN
taxlaw-2840	414	18	efforts	effort	NOUN
taxlaw-2840	414	19	to	to	PART
taxlaw-2840	414	20	combat	combat	VERB
taxlaw-2840	414	21	eitc	eitc	NOUN
taxlaw-2840	414	22	fraud	fraud	NOUN
taxlaw-2840	414	23	using	use	VERB
taxlaw-2840	414	24	traditional	traditional	ADJ
taxlaw-2840	414	25	tax	tax	NOUN
taxlaw-2840	414	26	enforcement	enforcement	NOUN
taxlaw-2840	414	27	tools	tool	NOUN
taxlaw-2840	414	28	like	like	ADP
taxlaw-2840	414	29	tax	tax	NOUN
taxlaw-2840	414	30	return	return	NOUN
taxlaw-2840	414	31	audits	audits	NOUN
taxlaw-2840	414	32	and	and	CCONJ
taxlaw-2840	414	33	penalties.116	penalties.116	NOUN
taxlaw-2840	414	34	moreover	moreover	ADV
taxlaw-2840	414	35	,	,	PUNCT
taxlaw-2840	414	36	the	the	DET
taxlaw-2840	414	37	integration	integration	NOUN
taxlaw-2840	414	38	of	of	ADP
taxlaw-2840	414	39	social	social	ADJ
taxlaw-2840	414	40	welfare	welfare	NOUN
taxlaw-2840	414	41	programs	program	NOUN
taxlaw-2840	414	42	into	into	ADP
taxlaw-2840	414	43	the	the	DET
taxlaw-2840	414	44	internal	internal	ADJ
taxlaw-2840	414	45	revenue	revenue	NOUN
taxlaw-2840	414	46	code	code	NOUN
taxlaw-2840	414	47	has	have	VERB
taxlaw-2840	414	48	a	a	DET
taxlaw-2840	414	49	substantial	substantial	ADJ
taxlaw-2840	414	50	impact	impact	NOUN
taxlaw-2840	414	51	on	on	ADP
taxlaw-2840	414	52	the	the	DET
taxlaw-2840	414	53	profile	profile	NOUN
taxlaw-2840	414	54	of	of	ADP
taxlaw-2840	414	55	the	the	DET
taxlaw-2840	414	56	persons	person	NOUN
taxlaw-2840	414	57	most	most	ADV
taxlaw-2840	414	58	likely	likely	ADJ
taxlaw-2840	414	59	to	to	PART
taxlaw-2840	414	60	have	have	VERB
taxlaw-2840	414	61	to	to	PART
taxlaw-2840	414	62	engage	engage	VERB
taxlaw-2840	414	63	in	in	ADP
taxlaw-2840	414	64	a	a	DET
taxlaw-2840	414	65	meaningful	meaningful	ADJ
taxlaw-2840	414	66	way	way	NOUN
taxlaw-2840	414	67	with	with	ADP
taxlaw-2840	414	68	irs	irs	PROPN
taxlaw-2840	414	69	personnel	personnel	NOUN
taxlaw-2840	414	70	.	.	PUNCT
taxlaw-2840	415	1	historically	historically	ADV
taxlaw-2840	415	2	,	,	PUNCT
taxlaw-2840	415	3	a	a	DET
taxlaw-2840	415	4	simple	simple	ADJ
taxlaw-2840	415	5	wage	wage	NOUN
taxlaw-2840	415	6	earner	earner	NOUN
taxlaw-2840	415	7	with	with	ADP
taxlaw-2840	415	8	two	two	NUM
taxlaw-2840	415	9	children	child	NOUN
taxlaw-2840	415	10	who	who	PRON
taxlaw-2840	415	11	did	do	AUX
taxlaw-2840	415	12	not	not	PART
taxlaw-2840	415	13	itemize	itemize	VERB
taxlaw-2840	415	14	her	her	PRON
taxlaw-2840	415	15	deductions	deduction	NOUN
taxlaw-2840	415	16	would	would	AUX
taxlaw-2840	415	17	have	have	AUX
taxlaw-2840	415	18	interacted	interact	VERB
taxlaw-2840	415	19	rather	rather	ADV
taxlaw-2840	415	20	minimally	minimally	ADV
taxlaw-2840	415	21	with	with	ADP
taxlaw-2840	415	22	irs	irs	PROPN
taxlaw-2840	415	23	personnel	personnel	NOUN
taxlaw-2840	415	24	—	—	PUNCT
taxlaw-2840	415	25	filing	file	VERB
taxlaw-2840	415	26	a	a	DET
taxlaw-2840	415	27	relatively	relatively	ADV
taxlaw-2840	415	28	uncomplicated	uncomplicated	ADJ
taxlaw-2840	415	29	annual	annual	ADJ
taxlaw-2840	415	30	tax	tax	NOUN
taxlaw-2840	415	31	return	return	NOUN
taxlaw-2840	415	32	,	,	PUNCT
taxlaw-2840	415	33	perhaps	perhaps	ADV
taxlaw-2840	415	34	receiving	receive	VERB
taxlaw-2840	415	35	a	a	DET
taxlaw-2840	415	36	refund	refund	NOUN
taxlaw-2840	415	37	or	or	CCONJ
taxlaw-2840	415	38	at	at	ADP
taxlaw-2840	415	39	least	least	ADJ
taxlaw-2840	415	40	not	not	PART
taxlaw-2840	415	41	owing	owe	VERB
taxlaw-2840	415	42	much	much	ADJ
taxlaw-2840	415	43	tax	tax	NOUN
taxlaw-2840	415	44	.	.	PUNCT
taxlaw-2840	416	1	now	now	ADV
taxlaw-2840	416	2	,	,	PUNCT
taxlaw-2840	416	3	that	that	DET
taxlaw-2840	416	4	same	same	ADJ
taxlaw-2840	416	5	individual	individual	ADJ
taxlaw-2840	416	6	grapples	grapple	VERB
taxlaw-2840	416	7	with	with	ADP
taxlaw-2840	416	8	pages	page	NOUN
taxlaw-2840	416	9	and	and	CCONJ
taxlaw-2840	416	10	pages	page	NOUN
taxlaw-2840	416	11	of	of	ADP
taxlaw-2840	416	12	forms	form	NOUN
taxlaw-2840	416	13	and	and	CCONJ
taxlaw-2840	416	14	instructions	instruction	NOUN
taxlaw-2840	416	15	to	to	PART
taxlaw-2840	416	16	avail	avail	VERB
taxlaw-2840	416	17	herself	herself	PRON
taxlaw-2840	416	18	of	of	ADP
taxlaw-2840	416	19	social	social	ADJ
taxlaw-2840	416	20	welfare	welfare	NOUN
taxlaw-2840	416	21	benefits	benefit	NOUN
taxlaw-2840	416	22	like	like	ADP
taxlaw-2840	416	23	the	the	DET
taxlaw-2840	416	24	eitc	eitc	NOUN
taxlaw-2840	416	25	or	or	CCONJ
taxlaw-2840	416	26	the	the	DET
taxlaw-2840	416	27	child	child	NOUN
taxlaw-2840	416	28	tax	tax	NOUN
taxlaw-2840	416	29	credit	credit	NOUN
taxlaw-2840	416	30	.	.	PUNCT
taxlaw-2840	417	1	she	she	PRON
taxlaw-2840	417	2	might	might	AUX
taxlaw-2840	417	3	enjoy	enjoy	VERB
taxlaw-2840	417	4	the	the	DET
taxlaw-2840	417	5	check	check	NOUN
taxlaw-2840	417	6	she	she	PRON
taxlaw-2840	417	7	receives	receive	VERB
taxlaw-2840	417	8	from	from	ADP
taxlaw-2840	417	9	the	the	DET
taxlaw-2840	417	10	irs	irs	PROPN
taxlaw-2840	417	11	at	at	ADP
taxlaw-2840	417	12	the	the	DET
taxlaw-2840	417	13	outset	outset	NOUN
taxlaw-2840	417	14	.	.	PUNCT
taxlaw-2840	418	1	but	but	CCONJ
taxlaw-2840	418	2	if	if	SCONJ
taxlaw-2840	418	3	she	she	PRON
taxlaw-2840	418	4	makes	make	VERB
taxlaw-2840	418	5	a	a	DET
taxlaw-2840	418	6	mistake	mistake	NOUN
taxlaw-2840	418	7	,	,	PUNCT
taxlaw-2840	418	8	the	the	DET
taxlaw-2840	418	9	irs	irs	PROPN
taxlaw-2840	418	10	will	will	AUX
taxlaw-2840	418	11	not	not	PART
taxlaw-2840	418	12	seem	seem	VERB
taxlaw-2840	418	13	so	so	ADV
taxlaw-2840	418	14	friendly	friendly	ADJ
taxlaw-2840	418	15	as	as	SCONJ
taxlaw-2840	418	16	it	it	PRON
taxlaw-2840	418	17	seeks	seek	VERB
taxlaw-2840	418	18	to	to	PART
taxlaw-2840	418	19	recoup	recoup	VERB
taxlaw-2840	418	20	the	the	DET
taxlaw-2840	418	21	distributed	distribute	VERB
taxlaw-2840	418	22	funds	fund	NOUN
taxlaw-2840	418	23	and	and	CCONJ
taxlaw-2840	418	24	she	she	PRON
taxlaw-2840	418	25	additionally	additionally	ADV
taxlaw-2840	418	26	faces	face	VERB
taxlaw-2840	418	27	the	the	DET
taxlaw-2840	418	28	prospect	prospect	NOUN
taxlaw-2840	418	29	of	of	ADP
taxlaw-2840	418	30	penalties	penalty	NOUN
taxlaw-2840	418	31	for	for	ADP
taxlaw-2840	418	32	underpayment	underpayment	NOUN
taxlaw-2840	418	33	of	of	ADP
taxlaw-2840	418	34	taxes.117	taxes.117	VERB
taxlaw-2840	418	35	whether	whether	SCONJ
taxlaw-2840	418	36	or	or	CCONJ
taxlaw-2840	418	37	not	not	PART
taxlaw-2840	418	38	one	one	NUM
taxlaw-2840	418	39	believes	believe	VERB
taxlaw-2840	418	40	that	that	SCONJ
taxlaw-2840	418	41	the	the	DET
taxlaw-2840	418	42	irs	irs	PROPN
taxlaw-2840	418	43	has	have	AUX
taxlaw-2840	418	44	done	do	VERB
taxlaw-2840	418	45	anything	anything	PRON
taxlaw-2840	418	46	wrong	wrong	ADJ
taxlaw-2840	418	47	in	in	ADP
taxlaw-2840	418	48	any	any	PRON
taxlaw-2840	418	49	of	of	ADP
taxlaw-2840	418	50	these	these	DET
taxlaw-2840	418	51	situations	situation	NOUN
taxlaw-2840	418	52	,	,	PUNCT
taxlaw-2840	418	53	the	the	DET
taxlaw-2840	418	54	irs	irs	PROPN
taxlaw-2840	418	55	’s	’s	PART
taxlaw-2840	418	56	frequently	frequently	ADV
taxlaw-2840	418	57	flat	flat	ADJ
taxlaw-2840	418	58	-	-	PUNCT
taxlaw-2840	418	59	footed	foot	VERB
taxlaw-2840	418	60	and	and	CCONJ
taxlaw-2840	418	61	tone	tone	NOUN
taxlaw-2840	418	62	-	-	PUNCT
taxlaw-2840	418	63	deaf	deaf	ADJ
taxlaw-2840	418	64	reactions	reaction	NOUN
taxlaw-2840	418	65	—	—	PUNCT
taxlaw-2840	418	66	both	both	CCONJ
taxlaw-2840	418	67	before	before	SCONJ
taxlaw-2840	418	68	and	and	CCONJ
taxlaw-2840	418	69	after	after	SCONJ
taxlaw-2840	418	70	controversy	controversy	NOUN
taxlaw-2840	418	71	erupted	erupt	VERB
taxlaw-2840	418	72	—	—	PUNCT
taxlaw-2840	418	73	have	have	AUX
taxlaw-2840	418	74	undermined	undermine	VERB
taxlaw-2840	418	75	taxpayer	taxpayer	NOUN
taxlaw-2840	418	76	perceptions	perception	NOUN
taxlaw-2840	418	77	of	of	ADP
taxlaw-2840	418	78	the	the	DET
taxlaw-2840	418	79	agency	agency	NOUN
taxlaw-2840	418	80	’s	’s	PART
taxlaw-2840	418	81	competence	competence	NOUN
taxlaw-2840	418	82	as	as	ADV
taxlaw-2840	418	83	well	well	ADV
taxlaw-2840	418	84	as	as	ADP
taxlaw-2840	418	85	its	its	PRON
taxlaw-2840	418	86	fairness	fairness	NOUN
taxlaw-2840	418	87	.	.	PUNCT
taxlaw-2840	419	1	agencies	agency	NOUN
taxlaw-2840	419	2	like	like	ADP
taxlaw-2840	419	3	the	the	DET
taxlaw-2840	419	4	environmental	environmental	PROPN
taxlaw-2840	419	5	protection	protection	PROPN
taxlaw-2840	419	6	agency	agency	PROPN
taxlaw-2840	419	7	or	or	CCONJ
taxlaw-2840	419	8	the	the	DET
taxlaw-2840	419	9	national	national	ADJ
taxlaw-2840	419	10	labor	labor	PROPN
taxlaw-2840	419	11	relations	relations	PROPN
taxlaw-2840	419	12	board	board	NOUN
taxlaw-2840	419	13	may	may	AUX
taxlaw-2840	419	14	be	be	AUX
taxlaw-2840	419	15	expected	expect	VERB
taxlaw-2840	419	16	to	to	PART
taxlaw-2840	419	17	pursue	pursue	VERB
taxlaw-2840	419	18	partisan	partisan	ADJ
taxlaw-2840	419	19	priorities	priority	NOUN
taxlaw-2840	419	20	.	.	PUNCT
taxlaw-2840	420	1	the	the	DET
taxlaw-2840	420	2	irs	irs	PROPN
taxlaw-2840	420	3	,	,	PUNCT
taxlaw-2840	420	4	by	by	ADP
taxlaw-2840	420	5	contrast	contrast	NOUN
taxlaw-2840	420	6	,	,	PUNCT
taxlaw-2840	420	7	relies	rely	VERB
taxlaw-2840	420	8	heavily	heavily	ADV
taxlaw-2840	420	9	on	on	ADP
taxlaw-2840	420	10	its	its	PRON
taxlaw-2840	420	11	reputation	reputation	NOUN
taxlaw-2840	420	12	for	for	ADP
taxlaw-2840	420	13	fairness	fairness	NOUN
taxlaw-2840	420	14	and	and	CCONJ
taxlaw-2840	420	15	impartiality	impartiality	NOUN
taxlaw-2840	420	16	,	,	PUNCT
taxlaw-2840	420	17	and	and	CCONJ
taxlaw-2840	420	18	can	can	AUX
taxlaw-2840	420	19	not	not	PART
taxlaw-2840	420	20	afford	afford	VERB
taxlaw-2840	420	21	to	to	PART
taxlaw-2840	420	22	be	be	AUX
taxlaw-2840	420	23	perceived	perceive	VERB
taxlaw-2840	420	24	otherwise	otherwise	ADV
taxlaw-2840	420	25	.	.	PUNCT
taxlaw-2840	421	1	unfortunately	unfortunately	ADV
taxlaw-2840	421	2	,	,	PUNCT
taxlaw-2840	421	3	as	as	SCONJ
taxlaw-2840	421	4	noted	note	VERB
taxlaw-2840	421	5	,	,	PUNCT
taxlaw-2840	421	6	congress	congress	PROPN
taxlaw-2840	421	7	’s	’s	PART
taxlaw-2840	421	8	response	response	NOUN
taxlaw-2840	421	9	has	have	AUX
taxlaw-2840	421	10	been	be	AUX
taxlaw-2840	421	11	to	to	PART
taxlaw-2840	421	12	cut	cut	VERB
taxlaw-2840	421	13	the	the	DET
taxlaw-2840	421	14	irs	irs	PROPN
taxlaw-2840	421	15	’s	’s	PART
taxlaw-2840	421	16	budget	budget	NOUN
taxlaw-2840	421	17	,	,	PUNCT
taxlaw-2840	421	18	even	even	ADV
taxlaw-2840	421	19	as	as	SCONJ
taxlaw-2840	421	20	politicians	politician	NOUN
taxlaw-2840	421	21	from	from	ADP
taxlaw-2840	421	22	both	both	DET
taxlaw-2840	421	23	parties	party	NOUN
taxlaw-2840	421	24	call	call	VERB
taxlaw-2840	421	25	for	for	ADP
taxlaw-2840	421	26	adding	add	VERB
taxlaw-2840	421	27	to	to	ADP
taxlaw-2840	421	28	the	the	DET
taxlaw-2840	421	29	irs	irs	PROPN
taxlaw-2840	421	30	’s	’s	PART
taxlaw-2840	421	31	burden	burden	NOUN
taxlaw-2840	421	32	by	by	ADP
taxlaw-2840	421	33	adopting	adopt	VERB
taxlaw-2840	421	34	even	even	ADV
taxlaw-2840	421	35	more	more	ADJ
taxlaw-2840	421	36	programs	program	NOUN
taxlaw-2840	421	37	for	for	ADP
taxlaw-2840	421	38	the	the	DET
taxlaw-2840	421	39	irs	irs	PROPN
taxlaw-2840	421	40	to	to	PART
taxlaw-2840	421	41	administer.118	administer.118	VERB
taxlaw-2840	421	42	the	the	DET
taxlaw-2840	421	43	irs	irs	PROPN
taxlaw-2840	421	44	just	just	ADV
taxlaw-2840	421	45	can	can	AUX
taxlaw-2840	421	46	not	not	PART
taxlaw-2840	421	47	succeed	succeed	VERB
taxlaw-2840	421	48	under	under	ADP
taxlaw-2840	421	49	these	these	DET
taxlaw-2840	421	50	conditions	condition	NOUN
taxlaw-2840	421	51	.	.	PUNCT
taxlaw-2840	422	1	iv	iv	X
taxlaw-2840	422	2	.	.	PUNCT
taxlaw-2840	422	3	returning	return	VERB
taxlaw-2840	422	4	to	to	ADP
taxlaw-2840	422	5	a	a	DET
taxlaw-2840	422	6	single	single	ADJ
taxlaw-2840	422	7	mission	mission	NOUN
taxlaw-2840	422	8	(	(	PUNCT
taxlaw-2840	422	9	or	or	CCONJ
taxlaw-2840	422	10	close	close	ADJ
taxlaw-2840	422	11	to	to	ADP
taxlaw-2840	422	12	it	it	PRON
taxlaw-2840	422	13	)	)	PUNCT
taxlaw-2840	422	14	the	the	DET
taxlaw-2840	422	15	purpose	purpose	NOUN
taxlaw-2840	422	16	of	of	ADP
taxlaw-2840	422	17	this	this	DET
taxlaw-2840	422	18	essay	essay	NOUN
taxlaw-2840	422	19	is	be	AUX
taxlaw-2840	422	20	not	not	PART
taxlaw-2840	422	21	to	to	PART
taxlaw-2840	422	22	offer	offer	VERB
taxlaw-2840	422	23	a	a	DET
taxlaw-2840	422	24	precise	precise	ADJ
taxlaw-2840	422	25	blueprint	blueprint	NOUN
taxlaw-2840	422	26	for	for	ADP
taxlaw-2840	422	27	removing	remove	VERB
taxlaw-2840	422	28	programs	program	NOUN
taxlaw-2840	422	29	and	and	CCONJ
taxlaw-2840	422	30	functions	function	NOUN
taxlaw-2840	422	31	from	from	ADP
taxlaw-2840	422	32	the	the	DET
taxlaw-2840	422	33	irs	irs	PROPN
taxlaw-2840	422	34	’s	’s	PART
taxlaw-2840	422	35	jurisdiction	jurisdiction	NOUN
taxlaw-2840	422	36	.	.	PUNCT
taxlaw-2840	423	1	accomplishing	accomplish	VERB
taxlaw-2840	423	2	such	such	DET
taxlaw-2840	423	3	a	a	DET
taxlaw-2840	423	4	task	task	NOUN
taxlaw-2840	423	5	would	would	AUX
taxlaw-2840	423	6	be	be	AUX
taxlaw-2840	423	7	substantially	substantially	ADV
taxlaw-2840	423	8	more	more	ADV
taxlaw-2840	423	9	complicated	complicated	ADJ
taxlaw-2840	423	10	and	and	CCONJ
taxlaw-2840	423	11	require	require	VERB
taxlaw-2840	423	12	far	far	ADV
taxlaw-2840	423	13	more	more	ADJ
taxlaw-2840	423	14	expertise	expertise	NOUN
taxlaw-2840	423	15	than	than	ADP
taxlaw-2840	423	16	any	any	DET
taxlaw-2840	423	17	one	one	NUM
taxlaw-2840	423	18	symposium	symposium	NOUN
taxlaw-2840	423	19	essay	essay	NOUN
taxlaw-2840	423	20	or	or	CCONJ
taxlaw-2840	423	21	person	person	NOUN
taxlaw-2840	423	22	can	can	AUX
taxlaw-2840	423	23	offer	offer	VERB
taxlaw-2840	423	24	.	.	PUNCT
taxlaw-2840	424	1	instead	instead	ADV
taxlaw-2840	424	2	,	,	PUNCT
taxlaw-2840	424	3	having	having	AUX
taxlaw-2840	424	4	argued	argue	VERB
taxlaw-2840	424	5	that	that	SCONJ
taxlaw-2840	424	6	making	make	VERB
taxlaw-2840	424	7	the	the	DET
taxlaw-2840	424	8	irs	irs	PROPN
taxlaw-2840	424	9	a	a	DET
taxlaw-2840	424	10	multi	multi	ADJ
taxlaw-2840	424	11	-	-	ADJ
taxlaw-2840	424	12	mission	mission	ADJ
taxlaw-2840	424	13	agency	agency	NOUN
taxlaw-2840	424	14	has	have	AUX
taxlaw-2840	424	15	harmed	harm	VERB
taxlaw-2840	424	16	the	the	DET
taxlaw-2840	424	17	irs	irs	PROPN
taxlaw-2840	424	18	’s	’s	PART
taxlaw-2840	424	19	ability	ability	NOUN
taxlaw-2840	424	20	to	to	PART
taxlaw-2840	424	21	perform	perform	VERB
taxlaw-2840	424	22	its	its	PRON
taxlaw-2840	424	23	critical	critical	ADJ
taxlaw-2840	424	24	role	role	NOUN
taxlaw-2840	424	25	as	as	ADP
taxlaw-2840	424	26	the	the	DET
taxlaw-2840	424	27	federal	federal	ADJ
taxlaw-2840	424	28	government	government	NOUN
taxlaw-2840	424	29	’s	’s	PART
taxlaw-2840	424	30	tax	tax	NOUN
taxlaw-2840	424	31	collector	collector	NOUN
taxlaw-2840	424	32	,	,	PUNCT
taxlaw-2840	424	33	this	this	DET
taxlaw-2840	424	34	essay	essay	NOUN
taxlaw-2840	424	35	merely	merely	ADV
taxlaw-2840	424	36	suggests	suggest	VERB
taxlaw-2840	424	37	that	that	SCONJ
taxlaw-2840	424	38	tax	tax	NOUN
taxlaw-2840	424	39	policymakers	policymaker	NOUN
taxlaw-2840	424	40	and	and	CCONJ
taxlaw-2840	424	41	administrators	administrator	NOUN
taxlaw-2840	424	42	ought	ought	AUX
taxlaw-2840	424	43	to	to	PART
taxlaw-2840	424	44	contemplate	contemplate	VERB
taxlaw-2840	424	45	either	either	CCONJ
taxlaw-2840	424	46	spinning	spin	VERB
taxlaw-2840	424	47	off	off	ADP
taxlaw-2840	424	48	certain	certain	ADJ
taxlaw-2840	424	49	programs	program	NOUN
taxlaw-2840	424	50	and	and	CCONJ
taxlaw-2840	424	51	functions	function	NOUN
taxlaw-2840	424	52	from	from	ADP
taxlaw-2840	424	53	the	the	DET
taxlaw-2840	424	54	irs	irs	PROPN
taxlaw-2840	424	55	or	or	CCONJ
taxlaw-2840	424	56	splitting	split	VERB
taxlaw-2840	424	57	up	up	ADP
taxlaw-2840	424	58	the	the	DET
taxlaw-2840	424	59	irs	irs	PROPN
taxlaw-2840	424	60	altogether	altogether	ADV
taxlaw-2840	424	61	to	to	PART
taxlaw-2840	424	62	segregate	segregate	VERB
taxlaw-2840	424	63	revenue	revenue	NOUN
taxlaw-2840	424	64	raising	raising	NOUN
taxlaw-2840	424	65	from	from	ADP
taxlaw-2840	424	66	other	other	ADJ
taxlaw-2840	424	67	government	government	NOUN
taxlaw-2840	424	68	activities	activity	NOUN
taxlaw-2840	424	69	.	.	PUNCT
taxlaw-2840	425	1	of	of	ADP
taxlaw-2840	425	2	course	course	NOUN
taxlaw-2840	425	3	,	,	PUNCT
taxlaw-2840	425	4	the	the	DET
taxlaw-2840	425	5	devil	devil	NOUN
taxlaw-2840	425	6	is	be	AUX
taxlaw-2840	425	7	in	in	ADP
taxlaw-2840	425	8	the	the	DET
taxlaw-2840	425	9	details	detail	NOUN
taxlaw-2840	425	10	,	,	PUNCT
taxlaw-2840	425	11	and	and	CCONJ
taxlaw-2840	425	12	trying	try	VERB
taxlaw-2840	425	13	to	to	PART
taxlaw-2840	425	14	segregate	segregate	VERB
taxlaw-2840	425	15	the	the	DET
taxlaw-2840	425	16	revenue	revenue	NOUN
taxlaw-2840	425	17	collection	collection	NOUN
taxlaw-2840	425	18	function	function	NOUN
taxlaw-2840	425	19	altogether	altogether	ADV
taxlaw-2840	425	20	from	from	ADP
taxlaw-2840	425	21	other	other	ADJ
taxlaw-2840	425	22	congressional	congressional	ADJ
taxlaw-2840	425	23	goals	goal	NOUN
taxlaw-2840	425	24	is	be	AUX
taxlaw-2840	425	25	a	a	DET
taxlaw-2840	425	26	fool	fool	NOUN
taxlaw-2840	425	27	’s	’s	PART
taxlaw-2840	425	28	errand	errand	NOUN
taxlaw-2840	425	29	.	.	PUNCT
taxlaw-2840	426	1	but	but	CCONJ
taxlaw-2840	426	2	the	the	DET
taxlaw-2840	426	3	irs	irs	PROPN
taxlaw-2840	426	4	is	be	AUX
taxlaw-2840	426	5	not	not	PART
taxlaw-2840	426	6	unique	unique	ADJ
taxlaw-2840	426	7	in	in	ADP
taxlaw-2840	426	8	seeing	see	VERB
taxlaw-2840	426	9	its	its	PRON
taxlaw-2840	426	10	responsibilities	responsibility	NOUN
taxlaw-2840	426	11	grow	grow	VERB
taxlaw-2840	426	12	and	and	CCONJ
taxlaw-2840	426	13	change	change	VERB
taxlaw-2840	426	14	over	over	ADP
taxlaw-2840	426	15	time	time	NOUN
taxlaw-2840	426	16	,	,	PUNCT
taxlaw-2840	426	17	and	and	CCONJ
taxlaw-2840	426	18	past	past	ADJ
taxlaw-2840	426	19	restructurings	restructuring	NOUN
taxlaw-2840	426	20	of	of	ADP
taxlaw-2840	426	21	other	other	ADJ
taxlaw-2840	426	22	,	,	PUNCT
taxlaw-2840	426	23	nontax	nontax	ADJ
taxlaw-2840	426	24	agencies	agency	NOUN
taxlaw-2840	426	25	may	may	AUX
taxlaw-2840	426	26	offer	offer	VERB
taxlaw-2840	426	27	significant	significant	ADJ
taxlaw-2840	426	28	guidance	guidance	NOUN
taxlaw-2840	426	29	in	in	ADP
taxlaw-2840	426	30	this	this	DET
taxlaw-2840	426	31	regard	regard	NOUN
taxlaw-2840	426	32	.	.	PUNCT
taxlaw-2840	427	1	a.	a.	NOUN
taxlaw-2840	427	2	learning	learn	VERB
taxlaw-2840	427	3	from	from	ADP
taxlaw-2840	427	4	other	other	ADJ
taxlaw-2840	427	5	agency	agency	NOUN
taxlaw-2840	427	6	experiences	experience	NOUN
taxlaw-2840	427	7	the	the	DET
taxlaw-2840	427	8	irs	irs	PROPN
taxlaw-2840	427	9	is	be	AUX
taxlaw-2840	427	10	hardly	hardly	ADV
taxlaw-2840	427	11	alone	alone	ADJ
taxlaw-2840	427	12	in	in	ADP
taxlaw-2840	427	13	finding	find	VERB
taxlaw-2840	427	14	itself	itself	PRON
taxlaw-2840	427	15	overburdened	overburden	VERB
taxlaw-2840	427	16	with	with	ADP
taxlaw-2840	427	17	multiple	multiple	ADJ
taxlaw-2840	427	18	missions	mission	NOUN
taxlaw-2840	427	19	and	and	CCONJ
taxlaw-2840	427	20	in	in	ADP
taxlaw-2840	427	21	need	need	NOUN
taxlaw-2840	427	22	of	of	ADP
taxlaw-2840	427	23	a	a	DET
taxlaw-2840	427	24	substantial	substantial	ADJ
taxlaw-2840	427	25	overhaul	overhaul	NOUN
taxlaw-2840	427	26	.	.	PUNCT
taxlaw-2840	428	1	from	from	ADP
taxlaw-2840	428	2	the	the	DET
taxlaw-2840	428	3	century	century	NOUN
taxlaw-2840	428	4	plus	plus	CCONJ
taxlaw-2840	428	5	of	of	ADP
taxlaw-2840	428	6	the	the	DET
taxlaw-2840	428	7	modern	modern	ADJ
taxlaw-2840	428	8	administrative	administrative	ADJ
taxlaw-2840	428	9	state	state	NOUN
taxlaw-2840	428	10	,	,	PUNCT
taxlaw-2840	428	11	examples	example	NOUN
taxlaw-2840	428	12	abound	abound	VERB
taxlaw-2840	428	13	.	.	PUNCT
taxlaw-2840	429	1	the	the	DET
taxlaw-2840	429	2	past	past	ADJ
taxlaw-2840	429	3	decade	decade	NOUN
taxlaw-2840	429	4	alone	alone	ADV
taxlaw-2840	429	5	has	have	AUX
taxlaw-2840	429	6	seen	see	VERB
taxlaw-2840	429	7	at	at	ADP
taxlaw-2840	429	8	least	least	ADV
taxlaw-2840	429	9	two	two	NUM
taxlaw-2840	429	10	such	such	ADJ
taxlaw-2840	429	11	examples	example	NOUN
taxlaw-2840	429	12	.	.	PUNCT
taxlaw-2840	430	1	115	115	NUM
taxlaw-2840	430	2	see	see	VERB
taxlaw-2840	430	3	discussion	discussion	NOUN
taxlaw-2840	430	4	supra	supra	PROPN
taxlaw-2840	430	5	notes	note	VERB
taxlaw-2840	430	6	44–48	44–48	PROPN
taxlaw-2840	430	7	and	and	CCONJ
taxlaw-2840	430	8	accompanying	accompany	VERB
taxlaw-2840	430	9	text	text	NOUN
taxlaw-2840	430	10	(	(	PUNCT
taxlaw-2840	430	11	listing	list	VERB
taxlaw-2840	430	12	this	this	PRON
taxlaw-2840	430	13	and	and	CCONJ
taxlaw-2840	430	14	other	other	ADJ
taxlaw-2840	430	15	examples	example	NOUN
taxlaw-2840	430	16	of	of	ADP
taxlaw-2840	430	17	controversial	controversial	ADJ
taxlaw-2840	430	18	irs	irs	PROPN
taxlaw-2840	430	19	actions	action	NOUN
taxlaw-2840	430	20	implementing	implement	VERB
taxlaw-2840	430	21	the	the	DET
taxlaw-2840	430	22	affordable	affordable	ADJ
taxlaw-2840	430	23	care	care	NOUN
taxlaw-2840	430	24	act	act	PROPN
taxlaw-2840	430	25	)	)	PUNCT
taxlaw-2840	430	26	.	.	PUNCT
taxlaw-2840	431	1	116	116	NUM
taxlaw-2840	431	2	see	see	VERB
taxlaw-2840	431	3	discussion	discussion	NOUN
taxlaw-2840	431	4	supra	supra	PROPN
taxlaw-2840	431	5	note	note	NOUN
taxlaw-2840	431	6	36–38	36–38	NUM
taxlaw-2840	431	7	and	and	CCONJ
taxlaw-2840	431	8	accompanying	accompany	VERB
taxlaw-2840	431	9	text	text	NOUN
taxlaw-2840	431	10	(	(	PUNCT
taxlaw-2840	431	11	noting	note	VERB
taxlaw-2840	431	12	criticism	criticism	NOUN
taxlaw-2840	431	13	of	of	ADP
taxlaw-2840	431	14	irs	irs	PROPN
taxlaw-2840	431	15	administration	administration	NOUN
taxlaw-2840	431	16	of	of	ADP
taxlaw-2840	431	17	the	the	DET
taxlaw-2840	431	18	eitc	eitc	PROPN
taxlaw-2840	431	19	program	program	NOUN
taxlaw-2840	431	20	)	)	PUNCT
taxlaw-2840	431	21	.	.	PUNCT
taxlaw-2840	432	1	117	117	NUM
taxlaw-2840	432	2	see	see	VERB
taxlaw-2840	432	3	drumbl	drumbl	NOUN
taxlaw-2840	432	4	,	,	PUNCT
taxlaw-2840	432	5	supra	supra	PROPN
taxlaw-2840	432	6	note	note	VERB
taxlaw-2840	432	7	33	33	NUM
taxlaw-2840	432	8	,	,	PUNCT
taxlaw-2840	432	9	at	at	ADP
taxlaw-2840	432	10	140–41	140–41	PROPN
taxlaw-2840	432	11	(	(	PUNCT
taxlaw-2840	432	12	describing	describe	VERB
taxlaw-2840	432	13	how	how	SCONJ
taxlaw-2840	432	14	this	this	PRON
taxlaw-2840	432	15	happens	happen	VERB
taxlaw-2840	432	16	)	)	PUNCT
taxlaw-2840	432	17	.	.	PUNCT
taxlaw-2840	433	1	118	118	NUM
taxlaw-2840	433	2	see	see	VERB
taxlaw-2840	433	3	discussion	discussion	NOUN
taxlaw-2840	433	4	supra	supra	PROPN
taxlaw-2840	433	5	notes	note	VERB
taxlaw-2840	433	6	14–16	14–16	NUM
taxlaw-2840	433	7	and	and	CCONJ
taxlaw-2840	433	8	accompanying	accompany	VERB
taxlaw-2840	433	9	text	text	NOUN
taxlaw-2840	433	10	.	.	PUNCT
taxlaw-2840	434	1	2016	2016	NUM
taxlaw-2840	434	2	]	]	PUNCT
taxlaw-2840	434	3	pursuing	pursue	VERB
taxlaw-2840	434	4	a	a	DET
taxlaw-2840	434	5	single	single	ADJ
taxlaw-2840	434	6	mission	mission	NOUN
taxlaw-2840	434	7	(	(	PUNCT
taxlaw-2840	434	8	or	or	CCONJ
taxlaw-2840	434	9	something	something	PRON
taxlaw-2840	434	10	closer	close	ADJ
taxlaw-2840	434	11	to	to	ADP
taxlaw-2840	434	12	it	it	PRON
taxlaw-2840	434	13	)	)	PUNCT
taxlaw-2840	434	14	187	187	NUM
taxlaw-2840	434	15	after	after	ADP
taxlaw-2840	434	16	the	the	DET
taxlaw-2840	434	17	2008	2008	NUM
taxlaw-2840	434	18	financial	financial	ADJ
taxlaw-2840	434	19	crisis	crisis	NOUN
taxlaw-2840	434	20	,	,	PUNCT
taxlaw-2840	434	21	congress	congress	PROPN
taxlaw-2840	434	22	discerned	discern	VERB
taxlaw-2840	434	23	that	that	SCONJ
taxlaw-2840	434	24	consumer	consumer	NOUN
taxlaw-2840	434	25	finance	finance	NOUN
taxlaw-2840	434	26	regulation	regulation	NOUN
taxlaw-2840	434	27	was	be	AUX
taxlaw-2840	434	28	spread	spread	VERB
taxlaw-2840	434	29	among	among	ADP
taxlaw-2840	434	30	several	several	ADJ
taxlaw-2840	434	31	agencies	agency	NOUN
taxlaw-2840	434	32	,	,	PUNCT
taxlaw-2840	434	33	none	none	NOUN
taxlaw-2840	434	34	of	of	ADP
taxlaw-2840	434	35	which	which	PRON
taxlaw-2840	434	36	viewed	view	VERB
taxlaw-2840	434	37	consumer	consumer	NOUN
taxlaw-2840	434	38	protection	protection	NOUN
taxlaw-2840	434	39	as	as	ADP
taxlaw-2840	434	40	their	their	PRON
taxlaw-2840	434	41	primary	primary	ADJ
taxlaw-2840	434	42	mission.119	mission.119	NOUN
taxlaw-2840	434	43	perceiving	perceive	VERB
taxlaw-2840	434	44	a	a	DET
taxlaw-2840	434	45	greater	great	ADJ
taxlaw-2840	434	46	need	need	NOUN
taxlaw-2840	434	47	to	to	PART
taxlaw-2840	434	48	protect	protect	VERB
taxlaw-2840	434	49	consumers	consumer	NOUN
taxlaw-2840	434	50	within	within	ADP
taxlaw-2840	434	51	the	the	DET
taxlaw-2840	434	52	financial	financial	ADJ
taxlaw-2840	434	53	sphere	sphere	NOUN
taxlaw-2840	434	54	,	,	PUNCT
taxlaw-2840	434	55	in	in	ADP
taxlaw-2840	434	56	the	the	DET
taxlaw-2840	434	57	dodd	dodd	PROPN
taxlaw-2840	434	58	-	-	PUNCT
taxlaw-2840	434	59	frank	frank	PROPN
taxlaw-2840	434	60	wall	wall	PROPN
taxlaw-2840	434	61	street	street	PROPN
taxlaw-2840	434	62	reform	reform	PROPN
taxlaw-2840	434	63	and	and	CCONJ
taxlaw-2840	434	64	consumer	consumer	NOUN
taxlaw-2840	434	65	protection	protection	NOUN
taxlaw-2840	434	66	act	act	NOUN
taxlaw-2840	434	67	of	of	ADP
taxlaw-2840	434	68	2010	2010	NUM
taxlaw-2840	434	69	,	,	PUNCT
taxlaw-2840	434	70	congress	congress	PROPN
taxlaw-2840	434	71	created	create	VERB
taxlaw-2840	434	72	the	the	DET
taxlaw-2840	434	73	consumer	consumer	NOUN
taxlaw-2840	434	74	financial	financial	PROPN
taxlaw-2840	434	75	protection	protection	PROPN
taxlaw-2840	434	76	board	board	PROPN
taxlaw-2840	434	77	and	and	CCONJ
taxlaw-2840	434	78	reassigned	reassign	VERB
taxlaw-2840	434	79	functions	function	NOUN
taxlaw-2840	434	80	from	from	ADP
taxlaw-2840	434	81	several	several	ADJ
taxlaw-2840	434	82	other	other	ADJ
taxlaw-2840	434	83	agencies	agency	NOUN
taxlaw-2840	434	84	to	to	ADP
taxlaw-2840	434	85	it.120	it.120	PROPN
taxlaw-2840	434	86	also	also	ADV
taxlaw-2840	434	87	,	,	PUNCT
taxlaw-2840	434	88	in	in	ADP
taxlaw-2840	434	89	the	the	DET
taxlaw-2840	434	90	wake	wake	NOUN
taxlaw-2840	434	91	of	of	ADP
taxlaw-2840	434	92	the	the	DET
taxlaw-2840	434	93	massive	massive	ADJ
taxlaw-2840	434	94	deepwater	deepwater	PROPN
taxlaw-2840	434	95	horizon	horizon	NOUN
taxlaw-2840	434	96	oil	oil	NOUN
taxlaw-2840	434	97	spill	spill	NOUN
taxlaw-2840	434	98	in	in	ADP
taxlaw-2840	434	99	2010	2010	NUM
taxlaw-2840	434	100	,	,	PUNCT
taxlaw-2840	434	101	government	government	NOUN
taxlaw-2840	434	102	officials	official	NOUN
taxlaw-2840	434	103	realized	realize	VERB
taxlaw-2840	434	104	that	that	SCONJ
taxlaw-2840	434	105	the	the	DET
taxlaw-2840	434	106	agency	agency	NOUN
taxlaw-2840	434	107	responsible	responsible	ADJ
taxlaw-2840	434	108	for	for	ADP
taxlaw-2840	434	109	regulating	regulate	VERB
taxlaw-2840	434	110	offshore	offshore	ADJ
taxlaw-2840	434	111	oil	oil	NOUN
taxlaw-2840	434	112	development	development	NOUN
taxlaw-2840	434	113	,	,	PUNCT
taxlaw-2840	434	114	the	the	DET
taxlaw-2840	434	115	minerals	mineral	NOUN
taxlaw-2840	434	116	management	management	NOUN
taxlaw-2840	434	117	service	service	NOUN
taxlaw-2840	434	118	(	(	PUNCT
taxlaw-2840	434	119	mms	mms	NOUN
taxlaw-2840	434	120	)	)	PUNCT
taxlaw-2840	434	121	,	,	PUNCT
taxlaw-2840	434	122	had	have	AUX
taxlaw-2840	434	123	subordinated	subordinate	VERB
taxlaw-2840	434	124	its	its	PRON
taxlaw-2840	434	125	safety	safety	NOUN
taxlaw-2840	434	126	and	and	CCONJ
taxlaw-2840	434	127	environmental	environmental	ADJ
taxlaw-2840	434	128	regulatory	regulatory	ADJ
taxlaw-2840	434	129	functions	function	NOUN
taxlaw-2840	434	130	to	to	ADP
taxlaw-2840	434	131	its	its	PRON
taxlaw-2840	434	132	other	other	ADJ
taxlaw-2840	434	133	missions	mission	NOUN
taxlaw-2840	434	134	of	of	ADP
taxlaw-2840	434	135	facilitating	facilitate	VERB
taxlaw-2840	434	136	offshore	offshore	ADJ
taxlaw-2840	434	137	drilling	drilling	NOUN
taxlaw-2840	434	138	and	and	CCONJ
taxlaw-2840	434	139	production	production	NOUN
taxlaw-2840	434	140	and	and	CCONJ
taxlaw-2840	434	141	collecting	collect	VERB
taxlaw-2840	434	142	government	government	NOUN
taxlaw-2840	434	143	royalties	royalty	NOUN
taxlaw-2840	434	144	therefrom	therefrom	ADJ
taxlaw-2840	434	145	.	.	PUNCT
taxlaw-2840	435	1	121	121	NUM
taxlaw-2840	435	2	consequently	consequently	ADV
taxlaw-2840	435	3	,	,	PUNCT
taxlaw-2840	435	4	the	the	DET
taxlaw-2840	435	5	secretary	secretary	NOUN
taxlaw-2840	435	6	of	of	ADP
taxlaw-2840	435	7	the	the	DET
taxlaw-2840	435	8	interior	interior	PROPN
taxlaw-2840	435	9	ordered	order	VERB
taxlaw-2840	435	10	that	that	SCONJ
taxlaw-2840	435	11	the	the	DET
taxlaw-2840	435	12	mms	mms	NOUN
taxlaw-2840	435	13	and	and	CCONJ
taxlaw-2840	435	14	its	its	PRON
taxlaw-2840	435	15	responsibilities	responsibility	NOUN
taxlaw-2840	435	16	be	be	AUX
taxlaw-2840	435	17	divided	divide	VERB
taxlaw-2840	435	18	into	into	ADP
taxlaw-2840	435	19	three	three	NUM
taxlaw-2840	435	20	new	new	ADJ
taxlaw-2840	435	21	successor	successor	NOUN
taxlaw-2840	435	22	agencies	agency	NOUN
taxlaw-2840	435	23	—	—	PUNCT
taxlaw-2840	435	24	the	the	DET
taxlaw-2840	435	25	bureau	bureau	NOUN
taxlaw-2840	435	26	of	of	ADP
taxlaw-2840	435	27	ocean	ocean	PROPN
taxlaw-2840	435	28	energy	energy	NOUN
taxlaw-2840	435	29	management	management	NOUN
taxlaw-2840	435	30	,	,	PUNCT
taxlaw-2840	435	31	the	the	DET
taxlaw-2840	435	32	office	office	NOUN
taxlaw-2840	435	33	of	of	ADP
taxlaw-2840	435	34	natural	natural	ADJ
taxlaw-2840	435	35	resources	resource	NOUN
taxlaw-2840	435	36	revenue	revenue	NOUN
taxlaw-2840	435	37	,	,	PUNCT
taxlaw-2840	435	38	and	and	CCONJ
taxlaw-2840	435	39	the	the	DET
taxlaw-2840	435	40	bureau	bureau	NOUN
taxlaw-2840	435	41	of	of	ADP
taxlaw-2840	435	42	safety	safety	NOUN
taxlaw-2840	435	43	and	and	CCONJ
taxlaw-2840	435	44	environmental	environmental	ADJ
taxlaw-2840	435	45	enforcement	enforcement	NOUN
taxlaw-2840	435	46	—	—	PUNCT
taxlaw-2840	435	47	segregating	segregate	VERB
taxlaw-2840	435	48	the	the	DET
taxlaw-2840	435	49	agency	agency	NOUN
taxlaw-2840	435	50	’s	’s	PART
taxlaw-2840	435	51	permitting	permitting	NOUN
taxlaw-2840	435	52	and	and	CCONJ
taxlaw-2840	435	53	revenuecollection	revenuecollection	NOUN
taxlaw-2840	435	54	tasks	task	NOUN
taxlaw-2840	435	55	from	from	ADP
taxlaw-2840	435	56	its	its	PRON
taxlaw-2840	435	57	enforcement	enforcement	NOUN
taxlaw-2840	435	58	functions	function	NOUN
taxlaw-2840	435	59	,	,	PUNCT
taxlaw-2840	435	60	and	and	CCONJ
taxlaw-2840	435	61	thereby	thereby	ADV
taxlaw-2840	435	62	removing	remove	VERB
taxlaw-2840	435	63	the	the	DET
taxlaw-2840	435	64	conflict	conflict	NOUN
taxlaw-2840	435	65	among	among	ADP
taxlaw-2840	435	66	those	those	DET
taxlaw-2840	435	67	missions.122	missions.122	NUM
taxlaw-2840	435	68	just	just	ADV
taxlaw-2840	435	69	as	as	SCONJ
taxlaw-2840	435	70	each	each	DET
taxlaw-2840	435	71	agency	agency	NOUN
taxlaw-2840	435	72	is	be	AUX
taxlaw-2840	435	73	at	at	ADP
taxlaw-2840	435	74	least	least	ADJ
taxlaw-2840	435	75	somewhat	somewhat	ADV
taxlaw-2840	435	76	unique	unique	ADJ
taxlaw-2840	435	77	,	,	PUNCT
taxlaw-2840	435	78	the	the	DET
taxlaw-2840	435	79	story	story	NOUN
taxlaw-2840	435	80	behind	behind	ADP
taxlaw-2840	435	81	each	each	DET
taxlaw-2840	435	82	reorganization	reorganization	NOUN
taxlaw-2840	435	83	of	of	ADP
taxlaw-2840	435	84	a	a	DET
taxlaw-2840	435	85	government	government	NOUN
taxlaw-2840	435	86	agency	agency	NOUN
taxlaw-2840	435	87	is	be	AUX
taxlaw-2840	435	88	a	a	DET
taxlaw-2840	435	89	little	little	ADJ
taxlaw-2840	435	90	different	different	ADJ
taxlaw-2840	435	91	.	.	PUNCT
taxlaw-2840	436	1	nevertheless	nevertheless	ADV
taxlaw-2840	436	2	,	,	PUNCT
taxlaw-2840	436	3	commonalities	commonality	NOUN
taxlaw-2840	436	4	exist	exist	VERB
taxlaw-2840	436	5	.	.	PUNCT
taxlaw-2840	437	1	the	the	DET
taxlaw-2840	437	2	experiences	experience	NOUN
taxlaw-2840	437	3	of	of	ADP
taxlaw-2840	437	4	other	other	ADJ
taxlaw-2840	437	5	agencies	agency	NOUN
taxlaw-2840	437	6	in	in	ADP
taxlaw-2840	437	7	the	the	DET
taxlaw-2840	437	8	past	past	NOUN
taxlaw-2840	437	9	may	may	AUX
taxlaw-2840	437	10	offer	offer	VERB
taxlaw-2840	437	11	useful	useful	ADJ
taxlaw-2840	437	12	insights	insight	NOUN
taxlaw-2840	437	13	into	into	ADP
taxlaw-2840	437	14	the	the	DET
taxlaw-2840	437	15	irs	irs	PROPN
taxlaw-2840	437	16	’s	’s	PART
taxlaw-2840	437	17	present	present	ADJ
taxlaw-2840	437	18	problems	problem	NOUN
taxlaw-2840	437	19	.	.	PUNCT
taxlaw-2840	438	1	the	the	DET
taxlaw-2840	438	2	following	follow	VERB
taxlaw-2840	438	3	discussion	discussion	NOUN
taxlaw-2840	438	4	describes	describe	VERB
taxlaw-2840	438	5	in	in	ADP
taxlaw-2840	438	6	greater	great	ADJ
taxlaw-2840	438	7	depth	depth	NOUN
taxlaw-2840	438	8	two	two	NUM
taxlaw-2840	438	9	such	such	ADJ
taxlaw-2840	438	10	reorganizations	reorganization	NOUN
taxlaw-2840	438	11	as	as	ADP
taxlaw-2840	438	12	especially	especially	ADV
taxlaw-2840	438	13	instructive	instructive	ADJ
taxlaw-2840	438	14	:	:	PUNCT
taxlaw-2840	438	15	the	the	DET
taxlaw-2840	438	16	spinoff	spinoff	NOUN
taxlaw-2840	438	17	of	of	ADP
taxlaw-2840	438	18	telephone	telephone	NOUN
taxlaw-2840	438	19	regulation	regulation	NOUN
taxlaw-2840	438	20	from	from	ADP
taxlaw-2840	438	21	the	the	DET
taxlaw-2840	438	22	interstate	interstate	PROPN
taxlaw-2840	438	23	commerce	commerce	PROPN
taxlaw-2840	438	24	commission	commission	PROPN
taxlaw-2840	438	25	(	(	PUNCT
taxlaw-2840	438	26	icc	icc	PROPN
taxlaw-2840	438	27	)	)	PUNCT
taxlaw-2840	438	28	to	to	ADP
taxlaw-2840	438	29	the	the	DET
taxlaw-2840	438	30	federal	federal	ADJ
taxlaw-2840	438	31	communication	communication	PROPN
taxlaw-2840	438	32	commission	commission	PROPN
taxlaw-2840	438	33	(	(	PUNCT
taxlaw-2840	438	34	fcc	fcc	PROPN
taxlaw-2840	438	35	)	)	PUNCT
taxlaw-2840	438	36	in	in	ADP
taxlaw-2840	438	37	1934	1934	NUM
taxlaw-2840	438	38	,	,	PUNCT
taxlaw-2840	438	39	and	and	CCONJ
taxlaw-2840	438	40	the	the	DET
taxlaw-2840	438	41	division	division	NOUN
taxlaw-2840	438	42	of	of	ADP
taxlaw-2840	438	43	the	the	DET
taxlaw-2840	438	44	immigration	immigration	NOUN
taxlaw-2840	438	45	and	and	CCONJ
taxlaw-2840	438	46	naturalization	naturalization	NOUN
taxlaw-2840	438	47	service	service	NOUN
taxlaw-2840	438	48	(	(	PUNCT
taxlaw-2840	438	49	ins	in	NOUN
taxlaw-2840	438	50	)	)	PUNCT
taxlaw-2840	438	51	into	into	ADP
taxlaw-2840	438	52	three	three	NUM
taxlaw-2840	438	53	successor	successor	NOUN
taxlaw-2840	438	54	agencies	agency	NOUN
taxlaw-2840	438	55	in	in	ADP
taxlaw-2840	438	56	2003	2003	NUM
taxlaw-2840	438	57	.	.	PUNCT
taxlaw-2840	439	1	1	1	X
taxlaw-2840	439	2	.	.	X
taxlaw-2840	439	3	the	the	DET
taxlaw-2840	439	4	interstate	interstate	PROPN
taxlaw-2840	439	5	commerce	commerce	PROPN
taxlaw-2840	439	6	commission	commission	PROPN
taxlaw-2840	439	7	the	the	DET
taxlaw-2840	439	8	icc	icc	PROPN
taxlaw-2840	439	9	was	be	AUX
taxlaw-2840	439	10	originally	originally	ADV
taxlaw-2840	439	11	established	establish	VERB
taxlaw-2840	439	12	in	in	ADP
taxlaw-2840	439	13	1887	1887	NUM
taxlaw-2840	439	14	to	to	PART
taxlaw-2840	439	15	regulate	regulate	VERB
taxlaw-2840	439	16	railroads	railroad	NOUN
taxlaw-2840	439	17	as	as	ADP
taxlaw-2840	439	18	common	common	ADJ
taxlaw-2840	439	19	carriers.123	carriers.123	NOUN
taxlaw-2840	439	20	throughout	throughout	ADP
taxlaw-2840	439	21	its	its	PRON
taxlaw-2840	439	22	existence	existence	NOUN
taxlaw-2840	439	23	,	,	PUNCT
taxlaw-2840	439	24	the	the	DET
taxlaw-2840	439	25	icc	icc	PROPN
taxlaw-2840	439	26	’s	’s	PART
taxlaw-2840	439	27	primary	primary	ADJ
taxlaw-2840	439	28	expertise	expertise	NOUN
taxlaw-2840	439	29	lay	lie	VERB
taxlaw-2840	439	30	in	in	ADP
taxlaw-2840	439	31	the	the	DET
taxlaw-2840	439	32	area	area	NOUN
taxlaw-2840	439	33	of	of	ADP
taxlaw-2840	439	34	transportation	transportation	NOUN
taxlaw-2840	439	35	services.124	services.124	NOUN
taxlaw-2840	439	36	over	over	ADP
taxlaw-2840	439	37	time	time	NOUN
taxlaw-2840	439	38	,	,	PUNCT
taxlaw-2840	439	39	the	the	DET
taxlaw-2840	439	40	icc	icc	PROPN
taxlaw-2840	439	41	’s	’s	PART
taxlaw-2840	439	42	authority	authority	NOUN
taxlaw-2840	439	43	was	be	AUX
taxlaw-2840	439	44	expanded	expand	VERB
taxlaw-2840	439	45	to	to	PART
taxlaw-2840	439	46	encompass	encompass	VERB
taxlaw-2840	439	47	other	other	ADJ
taxlaw-2840	439	48	transportation	transportation	NOUN
taxlaw-2840	439	49	industries	industry	NOUN
taxlaw-2840	439	50	,	,	PUNCT
taxlaw-2840	439	51	such	such	ADJ
taxlaw-2840	439	52	as	as	ADP
taxlaw-2840	439	53	trucking	trucking	NOUN
taxlaw-2840	439	54	and	and	CCONJ
taxlaw-2840	439	55	interstate	interstate	ADJ
taxlaw-2840	439	56	bus	bus	NOUN
taxlaw-2840	439	57	lines.125	lines.125	NOUN
taxlaw-2840	439	58	the	the	DET
taxlaw-2840	439	59	icc	icc	NOUN
taxlaw-2840	439	60	was	be	AUX
taxlaw-2840	439	61	119	119	NUM
taxlaw-2840	439	62	dylan	dylan	PROPN
taxlaw-2840	439	63	j.	j.	PROPN
taxlaw-2840	439	64	castellino	castellino	PROPN
taxlaw-2840	439	65	,	,	PUNCT
taxlaw-2840	439	66	a	a	DET
taxlaw-2840	439	67	spotlight	spotlight	NOUN
taxlaw-2840	439	68	on	on	ADP
taxlaw-2840	439	69	shadow	shadow	NOUN
taxlaw-2840	439	70	banking	banking	NOUN
taxlaw-2840	439	71	:	:	PUNCT
taxlaw-2840	439	72	the	the	DET
taxlaw-2840	439	73	cfpb	cfpb	NOUN
taxlaw-2840	439	74	finalizes	finalize	VERB
taxlaw-2840	439	75	procedures	procedure	NOUN
taxlaw-2840	439	76	to	to	PART
taxlaw-2840	439	77	supervise	supervise	VERB
taxlaw-2840	439	78	risky	risky	ADJ
taxlaw-2840	439	79	nonbanks	nonbank	NOUN
taxlaw-2840	439	80	,	,	PUNCT
taxlaw-2840	439	81	18	18	NUM
taxlaw-2840	439	82	n.c	n.c	PROPN
taxlaw-2840	439	83	.	.	PROPN
taxlaw-2840	439	84	banking	banking	NOUN
taxlaw-2840	439	85	inst	inst	PROPN
taxlaw-2840	439	86	.	.	PROPN
taxlaw-2840	440	1	333	333	NUM
taxlaw-2840	440	2	,	,	PUNCT
taxlaw-2840	440	3	334–37	334–37	PROPN
taxlaw-2840	440	4	(	(	PUNCT
taxlaw-2840	440	5	2014	2014	NUM
taxlaw-2840	440	6	)	)	PUNCT
taxlaw-2840	440	7	;	;	PUNCT
taxlaw-2840	440	8	michael	michael	PROPN
taxlaw-2840	440	9	s.	s.	PROPN
taxlaw-2840	440	10	barr	barr	PROPN
taxlaw-2840	440	11	,	,	PUNCT
taxlaw-2840	440	12	the	the	DET
taxlaw-2840	440	13	financial	financial	ADJ
taxlaw-2840	440	14	crisis	crisis	NOUN
taxlaw-2840	440	15	and	and	CCONJ
taxlaw-2840	440	16	the	the	DET
taxlaw-2840	440	17	path	path	NOUN
taxlaw-2840	440	18	of	of	ADP
taxlaw-2840	440	19	reform	reform	NOUN
taxlaw-2840	440	20	,	,	PUNCT
taxlaw-2840	440	21	29	29	NUM
taxlaw-2840	440	22	yale	yale	PROPN
taxlaw-2840	440	23	j.	j.	PROPN
taxlaw-2840	440	24	on	on	ADP
taxlaw-2840	440	25	reg	reg	PROPN
taxlaw-2840	440	26	.	.	PROPN
taxlaw-2840	440	27	91	91	NUM
taxlaw-2840	440	28	,	,	PUNCT
taxlaw-2840	440	29	107–08	107–08	NUM
taxlaw-2840	440	30	(	(	PUNCT
taxlaw-2840	440	31	2012	2012	NUM
taxlaw-2840	440	32	)	)	PUNCT
taxlaw-2840	440	33	.	.	PUNCT
taxlaw-2840	441	1	120	120	NUM
taxlaw-2840	441	2	dodd	dodd	PROPN
taxlaw-2840	441	3	-	-	PUNCT
taxlaw-2840	441	4	frank	frank	PROPN
taxlaw-2840	441	5	wall	wall	PROPN
taxlaw-2840	441	6	street	street	PROPN
taxlaw-2840	441	7	reform	reform	PROPN
taxlaw-2840	441	8	and	and	CCONJ
taxlaw-2840	441	9	consumer	consumer	NOUN
taxlaw-2840	441	10	protection	protection	PROPN
taxlaw-2840	441	11	act	act	PROPN
taxlaw-2840	441	12	,	,	PUNCT
taxlaw-2840	441	13	pub	pub	NOUN
taxlaw-2840	441	14	.	.	PUNCT
taxlaw-2840	442	1	l.	l.	PROPN
taxlaw-2840	442	2	no	no	INTJ
taxlaw-2840	442	3	.	.	PROPN
taxlaw-2840	442	4	111	111	NUM
taxlaw-2840	442	5	-	-	SYM
taxlaw-2840	442	6	203	203	NUM
taxlaw-2840	442	7	,	,	PUNCT
taxlaw-2840	442	8	124	124	NUM
taxlaw-2840	442	9	stat	stat	NOUN
taxlaw-2840	442	10	.	.	PUNCT
taxlaw-2840	443	1	1376	1376	NUM
taxlaw-2840	443	2	(	(	PUNCT
taxlaw-2840	443	3	2010	2010	NUM
taxlaw-2840	443	4	)	)	PUNCT
taxlaw-2840	443	5	.	.	PUNCT
taxlaw-2840	444	1	121	121	NUM
taxlaw-2840	444	2	rebecca	rebecca	PROPN
taxlaw-2840	444	3	m.	m.	NOUN
taxlaw-2840	444	4	bratspies	bratspie	NOUN
taxlaw-2840	444	5	,	,	PUNCT
taxlaw-2840	444	6	a	a	DET
taxlaw-2840	444	7	regulatory	regulatory	ADJ
taxlaw-2840	444	8	wake	wake	NOUN
taxlaw-2840	444	9	-	-	PUNCT
taxlaw-2840	444	10	up	up	ADP
taxlaw-2840	444	11	call	call	NOUN
taxlaw-2840	444	12	:	:	PUNCT
taxlaw-2840	444	13	lessons	lesson	NOUN
taxlaw-2840	444	14	from	from	ADP
taxlaw-2840	444	15	bp	bp	PROPN
taxlaw-2840	444	16	’s	’s	PART
taxlaw-2840	444	17	deepwater	deepwater	PROPN
taxlaw-2840	444	18	horizon	horizon	PROPN
taxlaw-2840	444	19	disaster	disaster	NOUN
taxlaw-2840	444	20	,	,	PUNCT
taxlaw-2840	444	21	5	5	NUM
taxlaw-2840	444	22	golden	golden	PROPN
taxlaw-2840	444	23	gate	gate	PROPN
taxlaw-2840	444	24	u.	u.	PROPN
taxlaw-2840	444	25	envtl	envtl	PROPN
taxlaw-2840	444	26	.	.	PUNCT
taxlaw-2840	445	1	l.j	l.j	PROPN
taxlaw-2840	445	2	.	.	PROPN
taxlaw-2840	445	3	7	7	NUM
taxlaw-2840	445	4	,	,	PUNCT
taxlaw-2840	445	5	52–53	52–53	NUM
taxlaw-2840	445	6	(	(	PUNCT
taxlaw-2840	445	7	2011	2011	NUM
taxlaw-2840	445	8	)	)	PUNCT
taxlaw-2840	445	9	;	;	PUNCT
taxlaw-2840	445	10	see	see	VERB
taxlaw-2840	445	11	also	also	ADV
taxlaw-2840	445	12	henry	henry	PROPN
taxlaw-2840	445	13	b.	b.	PROPN
taxlaw-2840	445	14	hogue	hogue	PROPN
taxlaw-2840	445	15	,	,	PUNCT
taxlaw-2840	445	16	cong	cong	PROPN
taxlaw-2840	445	17	.	.	PUNCT
taxlaw-2840	446	1	research	research	NOUN
taxlaw-2840	446	2	serv	serv	PROPN
taxlaw-2840	446	3	.	.	PUNCT
taxlaw-2840	446	4	,	,	PUNCT
taxlaw-2840	447	1	r41485	r41485	NOUN
taxlaw-2840	447	2	,	,	PUNCT
taxlaw-2840	447	3	reorganization	reorganization	NOUN
taxlaw-2840	447	4	of	of	ADP
taxlaw-2840	447	5	the	the	DET
taxlaw-2840	447	6	minerals	mineral	NOUN
taxlaw-2840	447	7	management	management	NOUN
taxlaw-2840	447	8	service	service	NOUN
taxlaw-2840	447	9	in	in	ADP
taxlaw-2840	447	10	the	the	DET
taxlaw-2840	447	11	aftermath	aftermath	NOUN
taxlaw-2840	447	12	of	of	ADP
taxlaw-2840	447	13	the	the	DET
taxlaw-2840	447	14	deepwater	deepwater	ADJ
taxlaw-2840	447	15	oil	oil	NOUN
taxlaw-2840	447	16	spill	spill	NOUN
taxlaw-2840	447	17	1–3	1–3	PROPN
taxlaw-2840	447	18	(	(	PUNCT
taxlaw-2840	447	19	2010	2010	NUM
taxlaw-2840	447	20	)	)	PUNCT
taxlaw-2840	447	21	(	(	PUNCT
taxlaw-2840	447	22	hereinafter	hereinafter	NOUN
taxlaw-2840	447	23	reorganization	reorganization	NOUN
taxlaw-2840	447	24	of	of	ADP
taxlaw-2840	447	25	the	the	DET
taxlaw-2840	447	26	minerals	mineral	NOUN
taxlaw-2840	447	27	management	management	NOUN
taxlaw-2840	447	28	service	service	NOUN
taxlaw-2840	447	29	)	)	PUNCT
taxlaw-2840	447	30	.	.	PUNCT
taxlaw-2840	448	1	122	122	NUM
taxlaw-2840	448	2	bratspies	bratspie	NOUN
taxlaw-2840	448	3	,	,	PUNCT
taxlaw-2840	448	4	supra	supra	PROPN
taxlaw-2840	448	5	note	note	NOUN
taxlaw-2840	448	6	121	121	NUM
taxlaw-2840	448	7	,	,	PUNCT
taxlaw-2840	448	8	at	at	ADP
taxlaw-2840	448	9	64	64	NUM
taxlaw-2840	448	10	n.7	n.7	PRON
taxlaw-2840	448	11	(	(	PUNCT
taxlaw-2840	448	12	documenting	document	VERB
taxlaw-2840	448	13	two	two	NUM
taxlaw-2840	448	14	executive	executive	ADJ
taxlaw-2840	448	15	orders	order	NOUN
taxlaw-2840	448	16	reorganizing	reorganize	VERB
taxlaw-2840	448	17	the	the	DET
taxlaw-2840	448	18	mms	mms	NOUN
taxlaw-2840	448	19	)	)	PUNCT
taxlaw-2840	448	20	;	;	PUNCT
taxlaw-2840	448	21	see	see	VERB
taxlaw-2840	448	22	also	also	ADV
taxlaw-2840	448	23	reorganization	reorganization	NOUN
taxlaw-2840	448	24	of	of	ADP
taxlaw-2840	448	25	the	the	DET
taxlaw-2840	448	26	minerals	mineral	NOUN
taxlaw-2840	448	27	management	management	NOUN
taxlaw-2840	448	28	service	service	NOUN
taxlaw-2840	448	29	,	,	PUNCT
taxlaw-2840	448	30	supra	supra	PROPN
taxlaw-2840	448	31	note	note	PROPN
taxlaw-2840	448	32	121	121	NUM
taxlaw-2840	448	33	,	,	PUNCT
taxlaw-2840	448	34	at	at	ADP
taxlaw-2840	448	35	3	3	NUM
taxlaw-2840	448	36	(	(	PUNCT
taxlaw-2840	448	37	“	"	PUNCT
taxlaw-2840	448	38	the	the	DET
taxlaw-2840	448	39	perceived	perceive	VERB
taxlaw-2840	448	40	conflicts	conflict	NOUN
taxlaw-2840	448	41	between	between	ADP
taxlaw-2840	448	42	the	the	DET
taxlaw-2840	448	43	missions	mission	NOUN
taxlaw-2840	448	44	of	of	ADP
taxlaw-2840	448	45	energy	energy	NOUN
taxlaw-2840	448	46	development	development	NOUN
taxlaw-2840	448	47	,	,	PUNCT
taxlaw-2840	448	48	safety	safety	NOUN
taxlaw-2840	448	49	and	and	CCONJ
taxlaw-2840	448	50	environmental	environmental	ADJ
taxlaw-2840	448	51	regulation	regulation	NOUN
taxlaw-2840	448	52	enforcement	enforcement	NOUN
taxlaw-2840	448	53	,	,	PUNCT
taxlaw-2840	448	54	and	and	CCONJ
taxlaw-2840	448	55	royalty	royalty	NOUN
taxlaw-2840	448	56	collection	collection	NOUN
taxlaw-2840	448	57	and	and	CCONJ
taxlaw-2840	448	58	disbursement	disbursement	NOUN
taxlaw-2840	448	59	for	for	ADP
taxlaw-2840	448	60	the	the	DET
taxlaw-2840	448	61	use	use	NOUN
taxlaw-2840	448	62	of	of	ADP
taxlaw-2840	448	63	state	state	NOUN
taxlaw-2840	448	64	and	and	CCONJ
taxlaw-2840	448	65	federal	federal	ADJ
taxlaw-2840	448	66	governments	government	NOUN
taxlaw-2840	448	67	provided	provide	VERB
taxlaw-2840	448	68	the	the	DET
taxlaw-2840	448	69	rationale	rationale	NOUN
taxlaw-2840	448	70	for	for	ADP
taxlaw-2840	448	71	post	post	ADJ
taxlaw-2840	448	72	-	-	ADJ
taxlaw-2840	448	73	oil	oil	NOUN
taxlaw-2840	448	74	-	-	PUNCT
taxlaw-2840	448	75	spill	spill	NOUN
taxlaw-2840	448	76	administrative	administrative	ADJ
taxlaw-2840	448	77	and	and	CCONJ
taxlaw-2840	448	78	legislative	legislative	ADJ
taxlaw-2840	448	79	initiatives	initiative	NOUN
taxlaw-2840	448	80	to	to	PART
taxlaw-2840	448	81	reorganize	reorganize	VERB
taxlaw-2840	448	82	mms	mms	NOUN
taxlaw-2840	448	83	.	.	PUNCT
taxlaw-2840	448	84	”	"	PUNCT
taxlaw-2840	448	85	)	)	PUNCT
taxlaw-2840	448	86	.	.	PUNCT
taxlaw-2840	449	1	123	123	NUM
taxlaw-2840	449	2	interstate	interstate	PROPN
taxlaw-2840	449	3	commerce	commerce	PROPN
taxlaw-2840	449	4	act	act	PROPN
taxlaw-2840	449	5	,	,	PUNCT
taxlaw-2840	449	6	ch	ch	NOUN
taxlaw-2840	449	7	.	.	PROPN
taxlaw-2840	449	8	104	104	NUM
taxlaw-2840	449	9	,	,	PUNCT
taxlaw-2840	449	10	§	§	PROPN
taxlaw-2840	449	11	11	11	NUM
taxlaw-2840	449	12	,	,	PUNCT
taxlaw-2840	449	13	24	24	NUM
taxlaw-2840	449	14	stat	stat	NOUN
taxlaw-2840	449	15	.	.	PUNCT
taxlaw-2840	450	1	379	379	NUM
taxlaw-2840	450	2	,	,	PUNCT
taxlaw-2840	450	3	383	383	NUM
taxlaw-2840	450	4	(	(	PUNCT
taxlaw-2840	450	5	1887	1887	NUM
taxlaw-2840	450	6	)	)	PUNCT
taxlaw-2840	450	7	(	(	PUNCT
taxlaw-2840	450	8	repealed	repeal	VERB
taxlaw-2840	450	9	1995	1995	NUM
taxlaw-2840	450	10	)	)	PUNCT
taxlaw-2840	450	11	;	;	PUNCT
taxlaw-2840	450	12	see	see	VERB
taxlaw-2840	450	13	also	also	ADV
taxlaw-2840	450	14	john	john	PROPN
taxlaw-2840	450	15	j.	j.	PROPN
taxlaw-2840	450	16	esch	esch	PROPN
taxlaw-2840	450	17	,	,	PUNCT
taxlaw-2840	450	18	the	the	DET
taxlaw-2840	450	19	interstate	interstate	PROPN
taxlaw-2840	450	20	commerce	commerce	PROPN
taxlaw-2840	450	21	commission	commission	PROPN
taxlaw-2840	450	22	and	and	CCONJ
taxlaw-2840	450	23	congress	congress	PROPN
taxlaw-2840	450	24	—	—	PUNCT
taxlaw-2840	450	25	its	its	PRON
taxlaw-2840	450	26	influence	influence	NOUN
taxlaw-2840	450	27	on	on	ADP
taxlaw-2840	450	28	legislation	legislation	NOUN
taxlaw-2840	450	29	,	,	PUNCT
taxlaw-2840	450	30	5	5	NUM
taxlaw-2840	450	31	geo	geo	PROPN
taxlaw-2840	450	32	.	.	PROPN
taxlaw-2840	450	33	wash	wash	PROPN
taxlaw-2840	450	34	.	.	PUNCT
taxlaw-2840	451	1	l.	l.	PROPN
taxlaw-2840	451	2	rev	rev	PROPN
taxlaw-2840	451	3	.	.	PROPN
taxlaw-2840	451	4	462	462	NUM
taxlaw-2840	451	5	,	,	PUNCT
taxlaw-2840	451	6	462–63	462–63	NUM
taxlaw-2840	451	7	(	(	PUNCT
taxlaw-2840	451	8	1937	1937	NUM
taxlaw-2840	451	9	)	)	PUNCT
taxlaw-2840	451	10	(	(	PUNCT
taxlaw-2840	451	11	describing	describe	VERB
taxlaw-2840	451	12	icc	icc	NOUN
taxlaw-2840	451	13	origins	origin	NOUN
taxlaw-2840	451	14	)	)	PUNCT
taxlaw-2840	451	15	.	.	PUNCT
taxlaw-2840	452	1	124	124	NUM
taxlaw-2840	452	2	s.	s.	PROPN
taxlaw-2840	452	3	rep	rep	PROPN
taxlaw-2840	452	4	.	.	PROPN
taxlaw-2840	452	5	no	no	INTJ
taxlaw-2840	452	6	.	.	PUNCT
taxlaw-2840	453	1	73	73	NUM
taxlaw-2840	453	2	-	-	SYM
taxlaw-2840	453	3	781	781	NUM
taxlaw-2840	453	4	,	,	PUNCT
taxlaw-2840	453	5	at	at	ADP
taxlaw-2840	453	6	2	2	NUM
taxlaw-2840	453	7	(	(	PUNCT
taxlaw-2840	453	8	1934	1934	NUM
taxlaw-2840	453	9	)	)	PUNCT
taxlaw-2840	453	10	,	,	PUNCT
taxlaw-2840	453	11	reprinted	reprint	VERB
taxlaw-2840	453	12	in	in	ADP
taxlaw-2840	453	13	a	a	DET
taxlaw-2840	453	14	legislative	legislative	ADJ
taxlaw-2840	453	15	history	history	NOUN
taxlaw-2840	453	16	of	of	ADP
taxlaw-2840	453	17	the	the	DET
taxlaw-2840	453	18	communications	communication	NOUN
taxlaw-2840	453	19	act	act	NOUN
taxlaw-2840	453	20	of	of	ADP
taxlaw-2840	453	21	1934	1934	NUM
taxlaw-2840	453	22	712	712	NUM
taxlaw-2840	453	23	(	(	PUNCT
taxlaw-2840	453	24	max	max	PROPN
taxlaw-2840	453	25	d.	d.	PROPN
taxlaw-2840	453	26	paglin	paglin	PROPN
taxlaw-2840	453	27	ed	ed	PROPN
taxlaw-2840	453	28	.	.	PROPN
taxlaw-2840	453	29	,	,	PUNCT
taxlaw-2840	453	30	1989	1989	NUM
taxlaw-2840	453	31	)	)	PUNCT
taxlaw-2840	453	32	(	(	PUNCT
taxlaw-2840	453	33	observing	observe	VERB
taxlaw-2840	453	34	that	that	SCONJ
taxlaw-2840	453	35	the	the	DET
taxlaw-2840	453	36	primary	primary	ADJ
taxlaw-2840	453	37	focus	focus	NOUN
taxlaw-2840	453	38	of	of	ADP
taxlaw-2840	453	39	the	the	DET
taxlaw-2840	453	40	interstate	interstate	PROPN
taxlaw-2840	453	41	commerce	commerce	PROPN
taxlaw-2840	453	42	act	act	PROPN
taxlaw-2840	453	43	,	,	PUNCT
taxlaw-2840	453	44	and	and	CCONJ
taxlaw-2840	453	45	thus	thus	ADV
taxlaw-2840	453	46	the	the	DET
taxlaw-2840	453	47	icc	icc	PROPN
taxlaw-2840	453	48	,	,	PUNCT
taxlaw-2840	453	49	was	be	AUX
taxlaw-2840	453	50	railroads	railroad	NOUN
taxlaw-2840	453	51	)	)	PUNCT
taxlaw-2840	453	52	.	.	PUNCT
taxlaw-2840	454	1	125	125	NUM
taxlaw-2840	454	2	motor	motor	NOUN
taxlaw-2840	454	3	carrier	carrier	NOUN
taxlaw-2840	454	4	act	act	NOUN
taxlaw-2840	454	5	of	of	ADP
taxlaw-2840	454	6	1935	1935	NUM
taxlaw-2840	454	7	,	,	PUNCT
taxlaw-2840	454	8	ch	ch	NOUN
taxlaw-2840	454	9	.	.	PROPN
taxlaw-2840	454	10	498	498	NUM
taxlaw-2840	454	11	,	,	PUNCT
taxlaw-2840	454	12	49	49	NUM
taxlaw-2840	454	13	stat	stat	NOUN
taxlaw-2840	454	14	.	.	PUNCT
taxlaw-2840	455	1	543	543	NUM
taxlaw-2840	455	2	(	(	PUNCT
taxlaw-2840	455	3	1935	1935	NUM
taxlaw-2840	455	4	)	)	PUNCT
taxlaw-2840	455	5	.	.	PUNCT
taxlaw-2840	456	1	188	188	NUM
taxlaw-2840	456	2	columbia	columbia	PROPN
taxlaw-2840	456	3	journal	journal	PROPN
taxlaw-2840	456	4	of	of	ADP
taxlaw-2840	456	5	tax	tax	NOUN
taxlaw-2840	456	6	law	law	NOUN
taxlaw-2840	456	7	[	[	X
taxlaw-2840	456	8	vol.7:169	vol.7:169	PROPN
taxlaw-2840	456	9	eventually	eventually	ADV
taxlaw-2840	456	10	abolished	abolish	VERB
taxlaw-2840	456	11	and	and	CCONJ
taxlaw-2840	456	12	its	its	PRON
taxlaw-2840	456	13	functions	function	NOUN
taxlaw-2840	456	14	were	be	AUX
taxlaw-2840	456	15	transferred	transfer	VERB
taxlaw-2840	456	16	to	to	ADP
taxlaw-2840	456	17	the	the	DET
taxlaw-2840	456	18	surface	surface	NOUN
taxlaw-2840	456	19	transportation	transportation	NOUN
taxlaw-2840	456	20	board.126	board.126	NOUN
taxlaw-2840	456	21	in	in	ADP
taxlaw-2840	456	22	1910	1910	NUM
taxlaw-2840	456	23	,	,	PUNCT
taxlaw-2840	456	24	the	the	DET
taxlaw-2840	456	25	mann	mann	PROPN
taxlaw-2840	456	26	-	-	PUNCT
taxlaw-2840	456	27	elkins	elkins	PROPN
taxlaw-2840	456	28	act	act	PROPN
taxlaw-2840	456	29	gave	give	VERB
taxlaw-2840	456	30	the	the	DET
taxlaw-2840	456	31	icc	icc	NOUN
taxlaw-2840	456	32	authority	authority	NOUN
taxlaw-2840	456	33	to	to	PART
taxlaw-2840	456	34	regulate	regulate	VERB
taxlaw-2840	456	35	telephone	telephone	NOUN
taxlaw-2840	456	36	and	and	CCONJ
taxlaw-2840	456	37	telegraph	telegraph	NOUN
taxlaw-2840	456	38	services	service	NOUN
taxlaw-2840	456	39	as	as	ADP
taxlaw-2840	456	40	well.127	well.127	PROPN
taxlaw-2840	456	41	obviously	obviously	ADV
taxlaw-2840	456	42	,	,	PUNCT
taxlaw-2840	456	43	the	the	DET
taxlaw-2840	456	44	mechanics	mechanic	NOUN
taxlaw-2840	456	45	of	of	ADP
taxlaw-2840	456	46	railroads	railroad	NOUN
taxlaw-2840	456	47	and	and	CCONJ
taxlaw-2840	456	48	telephones	telephone	NOUN
taxlaw-2840	456	49	are	be	AUX
taxlaw-2840	456	50	very	very	ADV
taxlaw-2840	456	51	different	different	ADJ
taxlaw-2840	456	52	.	.	PUNCT
taxlaw-2840	457	1	so	so	ADV
taxlaw-2840	457	2	why	why	SCONJ
taxlaw-2840	457	3	give	give	VERB
taxlaw-2840	457	4	the	the	DET
taxlaw-2840	457	5	icc	icc	NOUN
taxlaw-2840	457	6	authority	authority	NOUN
taxlaw-2840	457	7	over	over	ADP
taxlaw-2840	457	8	telephones	telephone	NOUN
taxlaw-2840	457	9	in	in	ADP
taxlaw-2840	457	10	the	the	DET
taxlaw-2840	457	11	first	first	ADJ
taxlaw-2840	457	12	place	place	NOUN
taxlaw-2840	457	13	?	?	PUNCT
taxlaw-2840	458	1	the	the	DET
taxlaw-2840	458	2	courts	court	NOUN
taxlaw-2840	458	3	had	have	AUX
taxlaw-2840	458	4	decided	decide	VERB
taxlaw-2840	458	5	that	that	SCONJ
taxlaw-2840	458	6	telephone	telephone	NOUN
taxlaw-2840	458	7	companies	company	NOUN
taxlaw-2840	458	8	were	be	AUX
taxlaw-2840	458	9	at	at	ADV
taxlaw-2840	458	10	least	least	ADJ
taxlaw-2840	458	11	strongly	strongly	ADV
taxlaw-2840	458	12	akin	akin	ADJ
taxlaw-2840	458	13	to	to	ADP
taxlaw-2840	458	14	common	common	ADJ
taxlaw-2840	458	15	carriers	carrier	NOUN
taxlaw-2840	458	16	,	,	PUNCT
taxlaw-2840	458	17	prompting	prompt	VERB
taxlaw-2840	458	18	state	state	NOUN
taxlaw-2840	458	19	governments	government	NOUN
taxlaw-2840	458	20	to	to	PART
taxlaw-2840	458	21	regulate	regulate	VERB
taxlaw-2840	458	22	their	their	PRON
taxlaw-2840	458	23	intrastate	intrastate	ADJ
taxlaw-2840	458	24	activities.128	activities.128	NOUN
taxlaw-2840	458	25	but	but	CCONJ
taxlaw-2840	458	26	in	in	ADP
taxlaw-2840	458	27	the	the	DET
taxlaw-2840	458	28	late	late	ADJ
taxlaw-2840	458	29	1800s	1800	NOUN
taxlaw-2840	458	30	and	and	CCONJ
taxlaw-2840	458	31	early	early	ADJ
taxlaw-2840	458	32	1900s	1900s	NUM
taxlaw-2840	458	33	,	,	PUNCT
taxlaw-2840	458	34	the	the	DET
taxlaw-2840	458	35	economic	economic	ADJ
taxlaw-2840	458	36	significance	significance	NOUN
taxlaw-2840	458	37	of	of	ADP
taxlaw-2840	458	38	interstate	interstate	ADJ
taxlaw-2840	458	39	communications	communication	NOUN
taxlaw-2840	458	40	was	be	AUX
taxlaw-2840	458	41	negligible.129	negligible.129	PROPN
taxlaw-2840	458	42	the	the	DET
taxlaw-2840	458	43	icc	icc	PROPN
taxlaw-2840	458	44	,	,	PUNCT
taxlaw-2840	458	45	as	as	SCONJ
taxlaw-2840	458	46	the	the	DET
taxlaw-2840	458	47	regulator	regulator	NOUN
taxlaw-2840	458	48	of	of	ADP
taxlaw-2840	458	49	railroads	railroad	NOUN
taxlaw-2840	458	50	,	,	PUNCT
taxlaw-2840	458	51	had	have	VERB
taxlaw-2840	458	52	significant	significant	ADJ
taxlaw-2840	458	53	experience	experience	NOUN
taxlaw-2840	458	54	and	and	CCONJ
taxlaw-2840	458	55	expertise	expertise	NOUN
taxlaw-2840	458	56	in	in	ADP
taxlaw-2840	458	57	issues	issue	NOUN
taxlaw-2840	458	58	associated	associate	VERB
taxlaw-2840	458	59	with	with	ADP
taxlaw-2840	458	60	common	common	ADJ
taxlaw-2840	458	61	carrier	carrier	NOUN
taxlaw-2840	458	62	regulation	regulation	NOUN
taxlaw-2840	458	63	,	,	PUNCT
taxlaw-2840	458	64	including	include	VERB
taxlaw-2840	458	65	but	but	CCONJ
taxlaw-2840	458	66	not	not	PART
taxlaw-2840	458	67	limited	limit	VERB
taxlaw-2840	458	68	to	to	ADP
taxlaw-2840	458	69	setting	set	VERB
taxlaw-2840	458	70	rates	rate	NOUN
taxlaw-2840	458	71	and	and	CCONJ
taxlaw-2840	458	72	enforcing	enforce	VERB
taxlaw-2840	458	73	nondiscrimination	nondiscrimination	NOUN
taxlaw-2840	458	74	requirements.130	requirements.130	NOUN
taxlaw-2840	458	75	with	with	ADP
taxlaw-2840	458	76	the	the	DET
taxlaw-2840	458	77	communications	communication	NOUN
taxlaw-2840	458	78	act	act	NOUN
taxlaw-2840	458	79	of	of	ADP
taxlaw-2840	458	80	1934	1934	NUM
taxlaw-2840	458	81	,	,	PUNCT
taxlaw-2840	458	82	congress	congress	PROPN
taxlaw-2840	458	83	transferred	transfer	VERB
taxlaw-2840	458	84	responsibility	responsibility	NOUN
taxlaw-2840	458	85	for	for	ADP
taxlaw-2840	458	86	telephone	telephone	NOUN
taxlaw-2840	458	87	service	service	NOUN
taxlaw-2840	458	88	regulation	regulation	NOUN
taxlaw-2840	458	89	from	from	ADP
taxlaw-2840	458	90	the	the	DET
taxlaw-2840	458	91	icc	icc	NOUN
taxlaw-2840	458	92	to	to	ADP
taxlaw-2840	458	93	the	the	DET
taxlaw-2840	458	94	newly	newly	ADV
taxlaw-2840	458	95	-	-	PUNCT
taxlaw-2840	458	96	created	create	VERB
taxlaw-2840	458	97	federal	federal	ADJ
taxlaw-2840	458	98	communications	communication	NOUN
taxlaw-2840	458	99	commission.131	commission.131	NOUN
taxlaw-2840	458	100	the	the	DET
taxlaw-2840	458	101	icc	icc	NOUN
taxlaw-2840	458	102	supported	support	VERB
taxlaw-2840	458	103	that	that	SCONJ
taxlaw-2840	458	104	transfer.132	transfer.132	VERB
taxlaw-2840	458	105	no	no	DET
taxlaw-2840	458	106	crisis	crisis	NOUN
taxlaw-2840	458	107	prompted	prompt	VERB
taxlaw-2840	458	108	congress	congress	PROPN
taxlaw-2840	458	109	to	to	PART
taxlaw-2840	458	110	move	move	VERB
taxlaw-2840	458	111	telephone	telephone	NOUN
taxlaw-2840	458	112	regulation	regulation	NOUN
taxlaw-2840	458	113	from	from	ADP
taxlaw-2840	458	114	the	the	DET
taxlaw-2840	458	115	icc	icc	NOUN
taxlaw-2840	458	116	to	to	ADP
taxlaw-2840	458	117	the	the	DET
taxlaw-2840	458	118	fcc	fcc	PROPN
taxlaw-2840	458	119	.	.	PROPN
taxlaw-2840	459	1	according	accord	VERB
taxlaw-2840	459	2	to	to	ADP
taxlaw-2840	459	3	jim	jim	PROPN
taxlaw-2840	459	4	speta	speta	PROPN
taxlaw-2840	459	5	,	,	PUNCT
taxlaw-2840	459	6	“	"	PUNCT
taxlaw-2840	459	7	[	[	X
taxlaw-2840	459	8	i]n	i]n	NOUN
taxlaw-2840	459	9	1934	1934	NUM
taxlaw-2840	459	10	,	,	PUNCT
taxlaw-2840	459	11	there	there	PRON
taxlaw-2840	459	12	were	be	VERB
taxlaw-2840	459	13	no	no	DET
taxlaw-2840	459	14	burning	burn	VERB
taxlaw-2840	459	15	issues	issue	NOUN
taxlaw-2840	459	16	forcing	force	VERB
taxlaw-2840	459	17	new	new	ADJ
taxlaw-2840	459	18	regulation	regulation	NOUN
taxlaw-2840	459	19	of	of	ADP
taxlaw-2840	459	20	telephone	telephone	NOUN
taxlaw-2840	459	21	companies	company	NOUN
taxlaw-2840	459	22	.	.	PUNCT
taxlaw-2840	460	1	”133	”133	PROPN
taxlaw-2840	460	2	but	but	CCONJ
taxlaw-2840	460	3	the	the	DET
taxlaw-2840	460	4	icc	icc	NOUN
taxlaw-2840	460	5	had	have	AUX
taxlaw-2840	460	6	not	not	PART
taxlaw-2840	460	7	asked	ask	VERB
taxlaw-2840	460	8	congress	congress	PROPN
taxlaw-2840	460	9	to	to	PART
taxlaw-2840	460	10	give	give	VERB
taxlaw-2840	460	11	it	it	PRON
taxlaw-2840	460	12	jurisdiction	jurisdiction	NOUN
taxlaw-2840	460	13	over	over	ADP
taxlaw-2840	460	14	telephones,134	telephones,134	PROPN
taxlaw-2840	460	15	and	and	CCONJ
taxlaw-2840	460	16	its	its	PRON
taxlaw-2840	460	17	personnel	personnel	NOUN
taxlaw-2840	460	18	were	be	AUX
taxlaw-2840	460	19	focused	focus	VERB
taxlaw-2840	460	20	primarily	primarily	ADV
taxlaw-2840	460	21	on	on	ADP
taxlaw-2840	460	22	regulating	regulate	VERB
taxlaw-2840	460	23	railroads	railroad	NOUN
taxlaw-2840	460	24	and	and	CCONJ
taxlaw-2840	460	25	less	less	ADV
taxlaw-2840	460	26	interested	interested	ADJ
taxlaw-2840	460	27	in	in	ADP
taxlaw-2840	460	28	telephones	telephone	NOUN
taxlaw-2840	460	29	.	.	PUNCT
taxlaw-2840	461	1	135	135	NUM
taxlaw-2840	461	2	meanwhile	meanwhile	ADV
taxlaw-2840	461	3	,	,	PUNCT
taxlaw-2840	461	4	the	the	DET
taxlaw-2840	461	5	telephone	telephone	NOUN
taxlaw-2840	461	6	industry	industry	NOUN
taxlaw-2840	461	7	was	be	AUX
taxlaw-2840	461	8	growing	grow	VERB
taxlaw-2840	461	9	.	.	PUNCT
taxlaw-2840	462	1	136	136	NUM
taxlaw-2840	462	2	with	with	ADP
taxlaw-2840	462	3	that	that	DET
taxlaw-2840	462	4	growth	growth	NOUN
taxlaw-2840	462	5	came	come	VERB
taxlaw-2840	462	6	new	new	ADJ
taxlaw-2840	462	7	126	126	NUM
taxlaw-2840	462	8	icc	icc	NOUN
taxlaw-2840	462	9	termination	termination	NOUN
taxlaw-2840	462	10	act	act	NOUN
taxlaw-2840	462	11	of	of	ADP
taxlaw-2840	462	12	1995	1995	NUM
taxlaw-2840	462	13	,	,	PUNCT
taxlaw-2840	462	14	pub	pub	NOUN
taxlaw-2840	462	15	.	.	PUNCT
taxlaw-2840	463	1	l.	l.	PROPN
taxlaw-2840	463	2	no	no	INTJ
taxlaw-2840	463	3	.	.	PROPN
taxlaw-2840	464	1	104	104	NUM
taxlaw-2840	464	2	-	-	SYM
taxlaw-2840	464	3	88	88	NUM
taxlaw-2840	464	4	,	,	PUNCT
taxlaw-2840	464	5	109	109	NUM
taxlaw-2840	464	6	stat	stat	NOUN
taxlaw-2840	464	7	.	.	PUNCT
taxlaw-2840	465	1	803	803	NUM
taxlaw-2840	465	2	.	.	X
taxlaw-2840	466	1	127	127	NUM
taxlaw-2840	466	2	mann	mann	PROPN
taxlaw-2840	466	3	-	-	PUNCT
taxlaw-2840	466	4	elkins	elkins	PROPN
taxlaw-2840	466	5	act	act	NOUN
taxlaw-2840	466	6	of	of	ADP
taxlaw-2840	466	7	1910	1910	NUM
taxlaw-2840	466	8	,	,	PUNCT
taxlaw-2840	466	9	ch	ch	NOUN
taxlaw-2840	466	10	.	.	PROPN
taxlaw-2840	466	11	309	309	NUM
taxlaw-2840	466	12	,	,	PUNCT
taxlaw-2840	466	13	§	§	PROPN
taxlaw-2840	466	14	7	7	NUM
taxlaw-2840	466	15	,	,	PUNCT
taxlaw-2840	466	16	36	36	NUM
taxlaw-2840	466	17	stat	stat	NOUN
taxlaw-2840	466	18	.	.	PUNCT
taxlaw-2840	467	1	539	539	NUM
taxlaw-2840	467	2	,	,	PUNCT
taxlaw-2840	467	3	544–45	544–45	NOUN
taxlaw-2840	467	4	(	(	PUNCT
taxlaw-2840	467	5	1910	1910	NUM
taxlaw-2840	467	6	)	)	PUNCT
taxlaw-2840	467	7	.	.	PUNCT
taxlaw-2840	468	1	128	128	NUM
taxlaw-2840	468	2	see	see	VERB
taxlaw-2840	468	3	,	,	PUNCT
taxlaw-2840	468	4	e.g.	e.g.	ADV
taxlaw-2840	468	5	,	,	PUNCT
taxlaw-2840	468	6	delaware	delaware	PROPN
taxlaw-2840	468	7	&	&	CCONJ
taxlaw-2840	468	8	a.	a.	PROPN
taxlaw-2840	468	9	tel	tel	PROPN
taxlaw-2840	468	10	.	.	PROPN
taxlaw-2840	468	11	&	&	CCONJ
taxlaw-2840	468	12	tel	tel	PROPN
taxlaw-2840	468	13	.	.	PROPN
taxlaw-2840	468	14	co.	co.	PROPN
taxlaw-2840	469	1	v.	v.	PROPN
taxlaw-2840	469	2	delaware	delaware	PROPN
taxlaw-2840	469	3	,	,	PUNCT
taxlaw-2840	469	4	50	50	NUM
taxlaw-2840	469	5	f.	f.	NOUN
taxlaw-2840	469	6	677	677	NUM
taxlaw-2840	469	7	,	,	PUNCT
taxlaw-2840	469	8	678	678	NUM
taxlaw-2840	469	9	(	(	PUNCT
taxlaw-2840	469	10	3d	3d	NUM
taxlaw-2840	469	11	cir	cir	NOUN
taxlaw-2840	469	12	.	.	PROPN
taxlaw-2840	469	13	1892	1892	NUM
taxlaw-2840	469	14	)	)	PUNCT
taxlaw-2840	469	15	(	(	PUNCT
taxlaw-2840	469	16	“	"	PUNCT
taxlaw-2840	469	17	it	it	PRON
taxlaw-2840	469	18	is	be	AUX
taxlaw-2840	469	19	no	no	ADV
taxlaw-2840	469	20	longer	long	ADV
taxlaw-2840	469	21	open	open	ADJ
taxlaw-2840	469	22	to	to	PART
taxlaw-2840	469	23	question	question	VERB
taxlaw-2840	469	24	that	that	SCONJ
taxlaw-2840	469	25	telephone	telephone	NOUN
taxlaw-2840	469	26	and	and	CCONJ
taxlaw-2840	469	27	telegraph	telegraph	NOUN
taxlaw-2840	469	28	companies	company	NOUN
taxlaw-2840	469	29	are	be	AUX
taxlaw-2840	469	30	subject	subject	ADJ
taxlaw-2840	469	31	to	to	ADP
taxlaw-2840	469	32	the	the	DET
taxlaw-2840	469	33	rules	rule	NOUN
taxlaw-2840	469	34	governing	govern	VERB
taxlaw-2840	469	35	common	common	ADJ
taxlaw-2840	469	36	carriers	carrier	NOUN
taxlaw-2840	469	37	and	and	CCONJ
taxlaw-2840	469	38	others	other	NOUN
taxlaw-2840	469	39	engaged	engage	VERB
taxlaw-2840	469	40	in	in	ADP
taxlaw-2840	469	41	like	like	ADP
taxlaw-2840	469	42	public	public	ADJ
taxlaw-2840	469	43	employment	employment	NOUN
taxlaw-2840	469	44	.	.	PUNCT
taxlaw-2840	469	45	”	"	PUNCT
taxlaw-2840	469	46	)	)	PUNCT
taxlaw-2840	470	1	;	;	PUNCT
taxlaw-2840	471	1	chesapeake	chesapeake	PROPN
taxlaw-2840	471	2	&	&	CCONJ
taxlaw-2840	471	3	p.	p.	PROPN
taxlaw-2840	471	4	tel	tel	PROPN
taxlaw-2840	471	5	.	.	PROPN
taxlaw-2840	471	6	co.	co.	PROPN
taxlaw-2840	472	1	v.	v.	ADP
taxlaw-2840	472	2	balt	balt	PROPN
taxlaw-2840	472	3	.	.	PUNCT
taxlaw-2840	473	1	&	&	CCONJ
taxlaw-2840	474	1	ohio	ohio	PROPN
taxlaw-2840	474	2	tel	tel	PROPN
taxlaw-2840	474	3	.	.	PROPN
taxlaw-2840	474	4	co.	co.	PROPN
taxlaw-2840	474	5	,	,	PUNCT
taxlaw-2840	474	6	7	7	NUM
taxlaw-2840	474	7	a.	a.	NOUN
taxlaw-2840	474	8	809	809	NUM
taxlaw-2840	474	9	,	,	PUNCT
taxlaw-2840	474	10	811	811	NUM
taxlaw-2840	474	11	(	(	PUNCT
taxlaw-2840	474	12	md	md	PROPN
taxlaw-2840	474	13	.	.	PROPN
taxlaw-2840	474	14	1887	1887	NUM
taxlaw-2840	474	15	)	)	PUNCT
taxlaw-2840	474	16	(	(	PUNCT
taxlaw-2840	474	17	“	"	PUNCT
taxlaw-2840	474	18	[	[	X
taxlaw-2840	474	19	telegraphs	telegraphs	NOUN
taxlaw-2840	474	20	and	and	CCONJ
taxlaw-2840	474	21	telephones	telephone	NOUN
taxlaw-2840	474	22	]	]	PUNCT
taxlaw-2840	474	23	are	be	AUX
taxlaw-2840	474	24	public	public	ADJ
taxlaw-2840	474	25	vehicles	vehicle	NOUN
taxlaw-2840	474	26	of	of	ADP
taxlaw-2840	474	27	intelligence	intelligence	NOUN
taxlaw-2840	474	28	,	,	PUNCT
taxlaw-2840	474	29	and	and	CCONJ
taxlaw-2840	474	30	they	they	PRON
taxlaw-2840	474	31	who	who	PRON
taxlaw-2840	474	32	own	own	VERB
taxlaw-2840	474	33	or	or	CCONJ
taxlaw-2840	474	34	control	control	VERB
taxlaw-2840	474	35	them	they	PRON
taxlaw-2840	474	36	can	can	AUX
taxlaw-2840	474	37	no	no	ADV
taxlaw-2840	474	38	more	more	ADV
taxlaw-2840	474	39	refuse	refuse	VERB
taxlaw-2840	474	40	to	to	PART
taxlaw-2840	474	41	perform	perform	VERB
taxlaw-2840	474	42	impartially	impartially	ADV
taxlaw-2840	474	43	the	the	DET
taxlaw-2840	474	44	functions	function	NOUN
taxlaw-2840	474	45	that	that	PRON
taxlaw-2840	474	46	they	they	PRON
taxlaw-2840	474	47	have	have	AUX
taxlaw-2840	474	48	assumed	assume	VERB
taxlaw-2840	474	49	to	to	PART
taxlaw-2840	474	50	discharge	discharge	VERB
taxlaw-2840	474	51	than	than	ADP
taxlaw-2840	474	52	a	a	DET
taxlaw-2840	474	53	railway	railway	NOUN
taxlaw-2840	474	54	company	company	NOUN
taxlaw-2840	474	55	,	,	PUNCT
taxlaw-2840	474	56	as	as	ADP
taxlaw-2840	474	57	a	a	DET
taxlaw-2840	474	58	common	common	ADJ
taxlaw-2840	474	59	carrier	carrier	NOUN
taxlaw-2840	474	60	,	,	PUNCT
taxlaw-2840	474	61	can	can	AUX
taxlaw-2840	474	62	rightfully	rightfully	ADV
taxlaw-2840	474	63	refuse	refuse	VERB
taxlaw-2840	474	64	to	to	PART
taxlaw-2840	474	65	perform	perform	VERB
taxlaw-2840	474	66	its	its	PRON
taxlaw-2840	474	67	duty	duty	NOUN
taxlaw-2840	474	68	to	to	ADP
taxlaw-2840	474	69	the	the	DET
taxlaw-2840	474	70	public	public	NOUN
taxlaw-2840	474	71	.	.	PUNCT
taxlaw-2840	474	72	”	"	PUNCT
taxlaw-2840	474	73	)	)	PUNCT
taxlaw-2840	474	74	;	;	PUNCT
taxlaw-2840	475	1	cf	cf	X
taxlaw-2840	475	2	.	.	PUNCT
taxlaw-2840	476	1	w.	w.	PROPN
taxlaw-2840	476	2	union	union	PROPN
taxlaw-2840	476	3	tel	tel	PROPN
taxlaw-2840	476	4	.	.	PROPN
taxlaw-2840	476	5	co.	co.	PROPN
taxlaw-2840	476	6	v.	v.	PROPN
taxlaw-2840	476	7	texas	texas	PROPN
taxlaw-2840	476	8	,	,	PUNCT
taxlaw-2840	476	9	105	105	NUM
taxlaw-2840	476	10	u.s	u.s	PROPN
taxlaw-2840	476	11	.	.	PROPN
taxlaw-2840	476	12	460	460	NUM
taxlaw-2840	476	13	,	,	PUNCT
taxlaw-2840	476	14	461	461	NUM
taxlaw-2840	476	15	(	(	PUNCT
taxlaw-2840	476	16	1881	1881	NUM
taxlaw-2840	476	17	)	)	PUNCT
taxlaw-2840	476	18	(	(	PUNCT
taxlaw-2840	476	19	“	"	PUNCT
taxlaw-2840	476	20	a	a	DET
taxlaw-2840	476	21	telegraph	telegraph	NOUN
taxlaw-2840	476	22	company	company	NOUN
taxlaw-2840	476	23	occupies	occupy	VERB
taxlaw-2840	476	24	the	the	DET
taxlaw-2840	476	25	same	same	ADJ
taxlaw-2840	476	26	relation	relation	NOUN
taxlaw-2840	476	27	to	to	PART
taxlaw-2840	476	28	commerce	commerce	VERB
taxlaw-2840	476	29	as	as	ADP
taxlaw-2840	476	30	a	a	DET
taxlaw-2840	476	31	carrier	carrier	NOUN
taxlaw-2840	476	32	of	of	ADP
taxlaw-2840	476	33	messages	message	NOUN
taxlaw-2840	476	34	,	,	PUNCT
taxlaw-2840	476	35	that	that	SCONJ
taxlaw-2840	476	36	a	a	DET
taxlaw-2840	476	37	railroad	railroad	NOUN
taxlaw-2840	476	38	company	company	NOUN
taxlaw-2840	476	39	does	do	VERB
taxlaw-2840	476	40	as	as	ADP
taxlaw-2840	476	41	a	a	DET
taxlaw-2840	476	42	carrier	carrier	NOUN
taxlaw-2840	476	43	of	of	ADP
taxlaw-2840	476	44	goods	good	NOUN
taxlaw-2840	476	45	.	.	PUNCT
taxlaw-2840	476	46	”	"	PUNCT
taxlaw-2840	476	47	)	)	PUNCT
taxlaw-2840	476	48	.	.	PUNCT
taxlaw-2840	477	1	129	129	NUM
taxlaw-2840	477	2	kenneth	kenneth	PROPN
taxlaw-2840	477	3	a.	a.	PROPN
taxlaw-2840	477	4	cox	cox	PROPN
taxlaw-2840	477	5	&	&	CCONJ
taxlaw-2840	477	6	william	william	PROPN
taxlaw-2840	477	7	j.	j.	PROPN
taxlaw-2840	477	8	byrnes	byrnes	PROPN
taxlaw-2840	477	9	,	,	PUNCT
taxlaw-2840	477	10	the	the	DET
taxlaw-2840	477	11	common	common	ADJ
taxlaw-2840	477	12	carrier	carrier	NOUN
taxlaw-2840	477	13	provisions	provision	NOUN
taxlaw-2840	477	14	—	—	PUNCT
taxlaw-2840	477	15	a	a	DET
taxlaw-2840	477	16	product	product	NOUN
taxlaw-2840	477	17	of	of	ADP
taxlaw-2840	477	18	evolutionary	evolutionary	ADJ
taxlaw-2840	477	19	development	development	NOUN
taxlaw-2840	477	20	,	,	PUNCT
taxlaw-2840	477	21	in	in	ADP
taxlaw-2840	477	22	a	a	DET
taxlaw-2840	477	23	legislative	legislative	ADJ
taxlaw-2840	477	24	history	history	NOUN
taxlaw-2840	477	25	of	of	ADP
taxlaw-2840	477	26	the	the	DET
taxlaw-2840	477	27	communications	communication	NOUN
taxlaw-2840	477	28	act	act	NOUN
taxlaw-2840	477	29	of	of	ADP
taxlaw-2840	477	30	1934	1934	NUM
taxlaw-2840	477	31	,	,	PUNCT
taxlaw-2840	477	32	supra	supra	PROPN
taxlaw-2840	477	33	note	note	PROPN
taxlaw-2840	477	34	124	124	NUM
taxlaw-2840	477	35	,	,	PUNCT
taxlaw-2840	477	36	at	at	ADP
taxlaw-2840	477	37	25	25	NUM
taxlaw-2840	477	38	.	.	PUNCT
taxlaw-2840	477	39	130	130	NUM
taxlaw-2840	477	40	see	see	VERB
taxlaw-2840	477	41	i	i	PRON
taxlaw-2840	477	42	d.	d.	PROPN
taxlaw-2840	477	43	at	at	ADP
taxlaw-2840	477	44	25–30	25–30	PROPN
taxlaw-2840	477	45	(	(	PUNCT
taxlaw-2840	477	46	comparing	compare	VERB
taxlaw-2840	477	47	and	and	CCONJ
taxlaw-2840	477	48	contrasting	contrast	VERB
taxlaw-2840	477	49	congressional	congressional	ADJ
taxlaw-2840	477	50	and	and	CCONJ
taxlaw-2840	477	51	icc	icc	NOUN
taxlaw-2840	477	52	regulation	regulation	NOUN
taxlaw-2840	477	53	of	of	ADP
taxlaw-2840	477	54	railroads	railroad	NOUN
taxlaw-2840	477	55	and	and	CCONJ
taxlaw-2840	477	56	telephones	telephone	NOUN
taxlaw-2840	477	57	)	)	PUNCT
taxlaw-2840	477	58	.	.	PUNCT
taxlaw-2840	478	1	131	131	NUM
taxlaw-2840	478	2	47	47	NUM
taxlaw-2840	478	3	u.s.c	u.s.c	ADJ
taxlaw-2840	478	4	.	.	PUNCT
taxlaw-2840	479	1	§	§	PROPN
taxlaw-2840	479	2	151	151	NUM
taxlaw-2840	479	3	(	(	PUNCT
taxlaw-2840	479	4	1934	1934	NUM
taxlaw-2840	479	5	)	)	PUNCT
taxlaw-2840	479	6	.	.	PUNCT
taxlaw-2840	480	1	132	132	NUM
taxlaw-2840	480	2	hearing	hearing	NOUN
taxlaw-2840	480	3	on	on	ADP
taxlaw-2840	480	4	h.r	h.r	PROPN
taxlaw-2840	480	5	.	.	PROPN
taxlaw-2840	480	6	8301	8301	NUM
taxlaw-2840	480	7	before	before	ADP
taxlaw-2840	480	8	the	the	DET
taxlaw-2840	480	9	h.	h.	PROPN
taxlaw-2840	480	10	comm	comm	NOUN
taxlaw-2840	480	11	.	.	PUNCT
taxlaw-2840	481	1	on	on	ADP
taxlaw-2840	481	2	interstate	interstate	ADJ
taxlaw-2840	481	3	and	and	CCONJ
taxlaw-2840	481	4	foreign	foreign	ADJ
taxlaw-2840	481	5	com	com	NOUN
taxlaw-2840	481	6	.	.	PROPN
taxlaw-2840	481	7	,	,	PUNCT
taxlaw-2840	481	8	73d	73d	NOUN
taxlaw-2840	481	9	cong	cong	VERB
taxlaw-2840	481	10	.	.	PUNCT
taxlaw-2840	482	1	83	83	NUM
taxlaw-2840	482	2	(	(	PUNCT
taxlaw-2840	482	3	1934	1934	NUM
taxlaw-2840	482	4	)	)	PUNCT
taxlaw-2840	482	5	(	(	PUNCT
taxlaw-2840	482	6	statement	statement	NOUN
taxlaw-2840	482	7	of	of	ADP
taxlaw-2840	482	8	frank	frank	ADJ
taxlaw-2840	482	9	mcmanamy	mcmanamy	PROPN
taxlaw-2840	482	10	,	,	PUNCT
taxlaw-2840	482	11	chairman	chairman	NOUN
taxlaw-2840	482	12	,	,	PUNCT
taxlaw-2840	482	13	legis	legis	PROPN
taxlaw-2840	482	14	.	.	PUNCT
taxlaw-2840	483	1	comm	comm	NOUN
taxlaw-2840	483	2	.	.	PUNCT
taxlaw-2840	484	1	of	of	ADP
taxlaw-2840	484	2	the	the	DET
taxlaw-2840	484	3	interstate	interstate	NOUN
taxlaw-2840	484	4	com	com	NOUN
taxlaw-2840	484	5	.	.	PUNCT
taxlaw-2840	484	6	comm’n	comm’n	PROPN
taxlaw-2840	484	7	.	.	PUNCT
taxlaw-2840	484	8	)	)	PUNCT
taxlaw-2840	484	9	,	,	PUNCT
taxlaw-2840	484	10	reprinted	reprint	VERB
taxlaw-2840	484	11	in	in	ADP
taxlaw-2840	484	12	a	a	DET
taxlaw-2840	484	13	legislative	legislative	ADJ
taxlaw-2840	484	14	history	history	NOUN
taxlaw-2840	484	15	of	of	ADP
taxlaw-2840	484	16	the	the	DET
taxlaw-2840	484	17	communications	communication	NOUN
taxlaw-2840	484	18	act	act	NOUN
taxlaw-2840	484	19	of	of	ADP
taxlaw-2840	484	20	1934	1934	NUM
taxlaw-2840	484	21	,	,	PUNCT
taxlaw-2840	484	22	supra	supra	PROPN
taxlaw-2840	484	23	note	note	PROPN
taxlaw-2840	484	24	124	124	NUM
taxlaw-2840	484	25	,	,	PUNCT
taxlaw-2840	484	26	at	at	ADP
taxlaw-2840	484	27	429	429	NUM
taxlaw-2840	484	28	(	(	PUNCT
taxlaw-2840	484	29	describing	describe	VERB
taxlaw-2840	484	30	the	the	DET
taxlaw-2840	484	31	jurisdictional	jurisdictional	ADJ
taxlaw-2840	484	32	transfer	transfer	NOUN
taxlaw-2840	484	33	as	as	ADP
taxlaw-2840	484	34	“	"	PUNCT
taxlaw-2840	484	35	sound	sound	ADJ
taxlaw-2840	484	36	public	public	ADJ
taxlaw-2840	484	37	policy	policy	NOUN
taxlaw-2840	484	38	and	and	CCONJ
taxlaw-2840	484	39	in	in	ADP
taxlaw-2840	484	40	the	the	DET
taxlaw-2840	484	41	interest	interest	NOUN
taxlaw-2840	484	42	of	of	ADP
taxlaw-2840	484	43	effective	effective	ADJ
taxlaw-2840	484	44	and	and	CCONJ
taxlaw-2840	484	45	economical	economical	ADJ
taxlaw-2840	484	46	regulation	regulation	NOUN
taxlaw-2840	484	47	”	"	PUNCT
taxlaw-2840	484	48	)	)	PUNCT
taxlaw-2840	484	49	.	.	PUNCT
taxlaw-2840	485	1	133	133	NUM
taxlaw-2840	485	2	james	james	PROPN
taxlaw-2840	485	3	b.	b.	PROPN
taxlaw-2840	485	4	speta	speta	PROPN
taxlaw-2840	485	5	,	,	PUNCT
taxlaw-2840	485	6	a	a	DET
taxlaw-2840	485	7	common	common	ADJ
taxlaw-2840	485	8	carrier	carrier	NOUN
taxlaw-2840	485	9	approach	approach	NOUN
taxlaw-2840	485	10	to	to	ADP
taxlaw-2840	485	11	internet	internet	NOUN
taxlaw-2840	485	12	interconnection	interconnection	NOUN
taxlaw-2840	485	13	,	,	PUNCT
taxlaw-2840	485	14	54	54	NUM
taxlaw-2840	485	15	fed	feed	VERB
taxlaw-2840	485	16	.	.	PUNCT
taxlaw-2840	486	1	comm	comm	NOUN
taxlaw-2840	486	2	.	.	PUNCT
taxlaw-2840	487	1	l.j	l.j	PROPN
taxlaw-2840	487	2	.	.	PROPN
taxlaw-2840	487	3	225	225	NUM
taxlaw-2840	487	4	,	,	PUNCT
taxlaw-2840	487	5	263	263	NUM
taxlaw-2840	487	6	(	(	PUNCT
taxlaw-2840	487	7	2003	2003	NUM
taxlaw-2840	487	8	)	)	PUNCT
taxlaw-2840	487	9	.	.	PUNCT
taxlaw-2840	488	1	134	134	NUM
taxlaw-2840	488	2	esch	esch	PROPN
taxlaw-2840	488	3	,	,	PUNCT
taxlaw-2840	488	4	supra	supra	PROPN
taxlaw-2840	488	5	note	note	NOUN
taxlaw-2840	488	6	123	123	NUM
taxlaw-2840	488	7	,	,	PUNCT
taxlaw-2840	488	8	at	at	ADP
taxlaw-2840	488	9	480	480	NUM
taxlaw-2840	488	10	(	(	PUNCT
taxlaw-2840	488	11	noting	note	VERB
taxlaw-2840	488	12	that	that	SCONJ
taxlaw-2840	488	13	the	the	DET
taxlaw-2840	488	14	mann	mann	PROPN
taxlaw-2840	488	15	-	-	PUNCT
taxlaw-2840	488	16	elkins	elkins	PROPN
taxlaw-2840	488	17	act	act	PROPN
taxlaw-2840	488	18	gave	give	VERB
taxlaw-2840	488	19	the	the	DET
taxlaw-2840	488	20	icc	icc	PROPN
taxlaw-2840	488	21	authority	authority	NOUN
taxlaw-2840	488	22	over	over	ADP
taxlaw-2840	488	23	telephones	telephone	NOUN
taxlaw-2840	488	24	“	"	PUNCT
taxlaw-2840	488	25	without	without	ADP
taxlaw-2840	488	26	even	even	ADV
taxlaw-2840	488	27	any	any	DET
taxlaw-2840	488	28	suggestion	suggestion	NOUN
taxlaw-2840	488	29	from	from	ADP
taxlaw-2840	488	30	”	"	PUNCT
taxlaw-2840	488	31	the	the	DET
taxlaw-2840	488	32	agency	agency	NOUN
taxlaw-2840	488	33	)	)	PUNCT
taxlaw-2840	488	34	.	.	PUNCT
taxlaw-2840	489	1	135	135	NUM
taxlaw-2840	489	2	see	see	VERB
taxlaw-2840	489	3	h.	h.	PROPN
taxlaw-2840	489	4	rep	rep	PROPN
taxlaw-2840	489	5	.	.	PROPN
taxlaw-2840	489	6	no	no	INTJ
taxlaw-2840	489	7	.	.	PUNCT
taxlaw-2840	490	1	73	73	NUM
taxlaw-2840	490	2	-	-	SYM
taxlaw-2840	490	3	1850	1850	NUM
taxlaw-2840	490	4	,	,	PUNCT
taxlaw-2840	490	5	at	at	ADP
taxlaw-2840	490	6	3	3	NUM
taxlaw-2840	490	7	(	(	PUNCT
taxlaw-2840	490	8	1934	1934	NUM
taxlaw-2840	490	9	)	)	PUNCT
taxlaw-2840	491	1	(	(	PUNCT
taxlaw-2840	491	2	noting	note	VERB
taxlaw-2840	491	3	that	that	SCONJ
taxlaw-2840	491	4	the	the	DET
taxlaw-2840	491	5	icc	icc	PROPN
taxlaw-2840	491	6	“	"	PUNCT
taxlaw-2840	491	7	ha[d	ha[d	NOUN
taxlaw-2840	491	8	]	]	PUNCT
taxlaw-2840	491	9	never	never	ADV
taxlaw-2840	491	10	set	set	VERB
taxlaw-2840	491	11	up	up	ADP
taxlaw-2840	491	12	any	any	DET
taxlaw-2840	491	13	bureau	bureau	NOUN
taxlaw-2840	491	14	within	within	ADP
taxlaw-2840	491	15	its	its	PRON
taxlaw-2840	491	16	organization	organization	NOUN
taxlaw-2840	491	17	designed	design	VERB
taxlaw-2840	491	18	to	to	PART
taxlaw-2840	491	19	concentrate	concentrate	VERB
taxlaw-2840	491	20	on	on	ADP
taxlaw-2840	491	21	this	this	DET
taxlaw-2840	491	22	field	field	NOUN
taxlaw-2840	491	23	”	"	PUNCT
taxlaw-2840	491	24	)	)	PUNCT
taxlaw-2840	491	25	;	;	PUNCT
taxlaw-2840	491	26	see	see	VERB
taxlaw-2840	491	27	also	also	ADV
taxlaw-2840	491	28	peter	peter	PROPN
taxlaw-2840	491	29	w.	w.	PROPN
taxlaw-2840	491	30	huber	huber	PROPN
taxlaw-2840	491	31	et	et	PROPN
taxlaw-2840	491	32	al	al	PROPN
taxlaw-2840	491	33	.	.	PROPN
taxlaw-2840	491	34	,	,	PUNCT
taxlaw-2840	491	35	federal	federal	ADJ
taxlaw-2840	491	36	telecommunications	telecommunication	NOUN
taxlaw-2840	491	37	law	law	NOUN
taxlaw-2840	491	38	§	§	PROPN
taxlaw-2840	491	39	3.2.2	3.2.2	NUM
taxlaw-2840	491	40	(	(	PUNCT
taxlaw-2840	491	41	2d	2d	NUM
taxlaw-2840	491	42	ed	ed	NOUN
taxlaw-2840	491	43	.	.	PROPN
taxlaw-2840	491	44	1999	1999	NUM
taxlaw-2840	491	45	)	)	PUNCT
taxlaw-2840	491	46	(	(	PUNCT
taxlaw-2840	491	47	noting	note	VERB
taxlaw-2840	491	48	that	that	SCONJ
taxlaw-2840	491	49	the	the	DET
taxlaw-2840	491	50	icc	icc	PROPN
taxlaw-2840	491	51	“	"	PUNCT
taxlaw-2840	491	52	was	be	AUX
taxlaw-2840	491	53	preoccupied	preoccupy	VERB
taxlaw-2840	491	54	with	with	ADP
taxlaw-2840	491	55	railroad	railroad	NOUN
taxlaw-2840	491	56	regulation	regulation	NOUN
taxlaw-2840	491	57	”	"	PUNCT
taxlaw-2840	491	58	and	and	CCONJ
taxlaw-2840	491	59	“	"	PUNCT
taxlaw-2840	491	60	never	never	ADV
taxlaw-2840	491	61	formulated	formulate	VERB
taxlaw-2840	491	62	any	any	DET
taxlaw-2840	491	63	national	national	ADJ
taxlaw-2840	491	64	plan	plan	NOUN
taxlaw-2840	491	65	for	for	ADP
taxlaw-2840	491	66	the	the	DET
taxlaw-2840	491	67	[	[	X
taxlaw-2840	491	68	telephone	telephone	NOUN
taxlaw-2840	491	69	]	]	X
taxlaw-2840	491	70	industry	industry	NOUN
taxlaw-2840	491	71	”	"	PUNCT
taxlaw-2840	491	72	)	)	PUNCT
taxlaw-2840	491	73	.	.	PUNCT
taxlaw-2840	492	1	136	136	NUM
taxlaw-2840	492	2	cox	cox	PROPN
taxlaw-2840	492	3	&	&	CCONJ
taxlaw-2840	492	4	byrnes	byrnes	PROPN
taxlaw-2840	492	5	,	,	PUNCT
taxlaw-2840	492	6	supra	supra	PROPN
taxlaw-2840	492	7	note	note	PROPN
taxlaw-2840	492	8	129	129	NUM
taxlaw-2840	492	9	,	,	PUNCT
taxlaw-2840	492	10	at	at	ADP
taxlaw-2840	492	11	30	30	NUM
taxlaw-2840	492	12	(	(	PUNCT
taxlaw-2840	492	13	“	"	PUNCT
taxlaw-2840	492	14	by	by	ADP
taxlaw-2840	492	15	1934	1934	NUM
taxlaw-2840	492	16	,	,	PUNCT
taxlaw-2840	492	17	interstate	interstate	ADJ
taxlaw-2840	492	18	communications	communication	NOUN
taxlaw-2840	492	19	had	have	AUX
taxlaw-2840	492	20	risen	rise	VERB
taxlaw-2840	492	21	to	to	ADP
taxlaw-2840	492	22	a	a	DET
taxlaw-2840	492	23	level	level	NOUN
taxlaw-2840	492	24	of	of	ADP
taxlaw-2840	492	25	importance	importance	NOUN
taxlaw-2840	492	26	requiring	require	VERB
taxlaw-2840	492	27	greater	great	ADJ
taxlaw-2840	492	28	public	public	ADJ
taxlaw-2840	492	29	attention	attention	NOUN
taxlaw-2840	492	30	than	than	ADP
taxlaw-2840	492	31	the	the	DET
taxlaw-2840	492	32	icc	icc	NOUN
taxlaw-2840	492	33	,	,	PUNCT
taxlaw-2840	492	34	still	still	ADV
taxlaw-2840	492	35	very	very	ADV
taxlaw-2840	492	36	busy	busy	ADJ
taxlaw-2840	492	37	with	with	ADP
taxlaw-2840	492	38	regulating	regulate	VERB
taxlaw-2840	492	39	railroads	railroad	NOUN
taxlaw-2840	492	40	,	,	PUNCT
taxlaw-2840	492	41	was	be	AUX
taxlaw-2840	492	42	able	able	ADJ
taxlaw-2840	492	43	to	to	PART
taxlaw-2840	492	44	give	give	VERB
taxlaw-2840	492	45	it	it	PRON
taxlaw-2840	492	46	.	.	PUNCT
taxlaw-2840	492	47	”	"	PUNCT
taxlaw-2840	492	48	)	)	PUNCT
taxlaw-2840	492	49	.	.	PUNCT
taxlaw-2840	493	1	2016	2016	NUM
taxlaw-2840	493	2	]	]	PUNCT
taxlaw-2840	493	3	pursuing	pursue	VERB
taxlaw-2840	493	4	a	a	DET
taxlaw-2840	493	5	single	single	ADJ
taxlaw-2840	493	6	mission	mission	NOUN
taxlaw-2840	493	7	(	(	PUNCT
taxlaw-2840	493	8	or	or	CCONJ
taxlaw-2840	493	9	something	something	PRON
taxlaw-2840	493	10	closer	close	ADJ
taxlaw-2840	493	11	to	to	ADP
taxlaw-2840	493	12	it	it	PRON
taxlaw-2840	493	13	)	)	PUNCT
taxlaw-2840	493	14	189	189	NUM
taxlaw-2840	493	15	complexities	complexity	NOUN
taxlaw-2840	493	16	.	.	PUNCT
taxlaw-2840	494	1	key	key	ADJ
taxlaw-2840	494	2	aspects	aspect	NOUN
taxlaw-2840	494	3	of	of	ADP
taxlaw-2840	494	4	the	the	DET
taxlaw-2840	494	5	industries	industry	NOUN
taxlaw-2840	494	6	’	'	PUNCT
taxlaw-2840	494	7	structures	structure	NOUN
taxlaw-2840	494	8	were	be	AUX
taxlaw-2840	494	9	different.137	different.137	NOUN
taxlaw-2840	494	10	methods	method	NOUN
taxlaw-2840	494	11	that	that	PRON
taxlaw-2840	494	12	had	have	AUX
taxlaw-2840	494	13	been	be	AUX
taxlaw-2840	494	14	successful	successful	ADJ
taxlaw-2840	494	15	in	in	ADP
taxlaw-2840	494	16	regulating	regulate	VERB
taxlaw-2840	494	17	railroads	railroad	NOUN
taxlaw-2840	494	18	proved	prove	VERB
taxlaw-2840	494	19	inadequate	inadequate	ADJ
taxlaw-2840	494	20	in	in	ADP
taxlaw-2840	494	21	the	the	DET
taxlaw-2840	494	22	context	context	NOUN
taxlaw-2840	494	23	of	of	ADP
taxlaw-2840	494	24	telephones.138	telephones.138	PROPN
taxlaw-2840	494	25	contemporary	contemporary	ADJ
taxlaw-2840	494	26	documents	document	NOUN
taxlaw-2840	494	27	reflect	reflect	VERB
taxlaw-2840	494	28	perceptions	perception	NOUN
taxlaw-2840	494	29	that	that	SCONJ
taxlaw-2840	494	30	the	the	DET
taxlaw-2840	494	31	task	task	NOUN
taxlaw-2840	494	32	of	of	ADP
taxlaw-2840	494	33	regulating	regulate	VERB
taxlaw-2840	494	34	telephone	telephone	NOUN
taxlaw-2840	494	35	service	service	NOUN
taxlaw-2840	494	36	had	have	AUX
taxlaw-2840	494	37	simply	simply	ADV
taxlaw-2840	494	38	grown	grow	VERB
taxlaw-2840	494	39	too	too	ADV
taxlaw-2840	494	40	great	great	ADJ
taxlaw-2840	494	41	to	to	PART
taxlaw-2840	494	42	leave	leave	VERB
taxlaw-2840	494	43	as	as	ADP
taxlaw-2840	494	44	a	a	DET
taxlaw-2840	494	45	secondary	secondary	ADJ
taxlaw-2840	494	46	function	function	NOUN
taxlaw-2840	494	47	of	of	ADP
taxlaw-2840	494	48	the	the	DET
taxlaw-2840	494	49	icc	icc	NOUN
taxlaw-2840	494	50	.	.	PUNCT
taxlaw-2840	495	1	139	139	NUM
taxlaw-2840	495	2	according	accord	VERB
taxlaw-2840	495	3	to	to	ADP
taxlaw-2840	495	4	the	the	DET
taxlaw-2840	495	5	new	new	PROPN
taxlaw-2840	495	6	york	york	PROPN
taxlaw-2840	495	7	times	times	PROPN
taxlaw-2840	495	8	,	,	PUNCT
taxlaw-2840	495	9	the	the	DET
taxlaw-2840	495	10	chief	chief	ADJ
taxlaw-2840	495	11	sponsor	sponsor	NOUN
taxlaw-2840	495	12	of	of	ADP
taxlaw-2840	495	13	the	the	DET
taxlaw-2840	495	14	1934	1934	NUM
taxlaw-2840	495	15	communications	communication	NOUN
taxlaw-2840	495	16	act	act	PROPN
taxlaw-2840	495	17	,	,	PUNCT
taxlaw-2840	495	18	senator	senator	NOUN
taxlaw-2840	495	19	clarence	clarence	NOUN
taxlaw-2840	495	20	dill	dill	NOUN
taxlaw-2840	495	21	,	,	PUNCT
taxlaw-2840	495	22	maintained	maintain	VERB
taxlaw-2840	495	23	that	that	SCONJ
taxlaw-2840	495	24	an	an	DET
taxlaw-2840	495	25	icc	icc	NOUN
taxlaw-2840	495	26	focused	focus	VERB
taxlaw-2840	495	27	primarily	primarily	ADV
taxlaw-2840	495	28	on	on	ADP
taxlaw-2840	495	29	railroad	railroad	NOUN
taxlaw-2840	495	30	issues	issue	NOUN
taxlaw-2840	495	31	simply	simply	ADV
taxlaw-2840	495	32	could	could	AUX
taxlaw-2840	495	33	not	not	PART
taxlaw-2840	495	34	“	"	PUNCT
taxlaw-2840	495	35	deal	deal	VERB
taxlaw-2840	495	36	adequately	adequately	ADV
taxlaw-2840	495	37	with	with	ADP
taxlaw-2840	495	38	the	the	DET
taxlaw-2840	495	39	communications	communication	NOUN
taxlaw-2840	495	40	problem	problem	NOUN
taxlaw-2840	495	41	.	.	PUNCT
taxlaw-2840	496	1	”140	”140	PROPN
taxlaw-2840	496	2	in	in	ADP
taxlaw-2840	496	3	summary	summary	NOUN
taxlaw-2840	496	4	,	,	PUNCT
taxlaw-2840	496	5	congress	congress	PROPN
taxlaw-2840	496	6	initially	initially	ADV
taxlaw-2840	496	7	assigned	assign	VERB
taxlaw-2840	496	8	what	what	PRON
taxlaw-2840	496	9	it	it	PRON
taxlaw-2840	496	10	perceived	perceive	VERB
taxlaw-2840	496	11	to	to	PART
taxlaw-2840	496	12	be	be	AUX
taxlaw-2840	496	13	a	a	DET
taxlaw-2840	496	14	relatively	relatively	ADV
taxlaw-2840	496	15	minor	minor	ADJ
taxlaw-2840	496	16	secondary	secondary	ADJ
taxlaw-2840	496	17	function	function	NOUN
taxlaw-2840	496	18	to	to	ADP
taxlaw-2840	496	19	an	an	DET
taxlaw-2840	496	20	existing	exist	VERB
taxlaw-2840	496	21	agency	agency	NOUN
taxlaw-2840	496	22	that	that	PRON
taxlaw-2840	496	23	seemed	seem	VERB
taxlaw-2840	496	24	to	to	PART
taxlaw-2840	496	25	have	have	VERB
taxlaw-2840	496	26	relevant	relevant	ADJ
taxlaw-2840	496	27	expertise	expertise	NOUN
taxlaw-2840	496	28	.	.	PUNCT
taxlaw-2840	497	1	as	as	SCONJ
taxlaw-2840	497	2	the	the	DET
taxlaw-2840	497	3	secondary	secondary	ADJ
taxlaw-2840	497	4	function	function	NOUN
taxlaw-2840	497	5	grew	grow	VERB
taxlaw-2840	497	6	in	in	ADP
taxlaw-2840	497	7	size	size	NOUN
taxlaw-2840	497	8	and	and	CCONJ
taxlaw-2840	497	9	complexity	complexity	NOUN
taxlaw-2840	497	10	,	,	PUNCT
taxlaw-2840	497	11	the	the	DET
taxlaw-2840	497	12	limitations	limitation	NOUN
taxlaw-2840	497	13	of	of	ADP
taxlaw-2840	497	14	that	that	DET
taxlaw-2840	497	15	assignment	assignment	NOUN
taxlaw-2840	497	16	became	become	VERB
taxlaw-2840	497	17	apparent	apparent	ADJ
taxlaw-2840	497	18	.	.	PUNCT
taxlaw-2840	498	1	the	the	DET
taxlaw-2840	498	2	agency	agency	NOUN
taxlaw-2840	498	3	’s	’s	PART
taxlaw-2840	498	4	emphasis	emphasis	NOUN
taxlaw-2840	498	5	on	on	ADP
taxlaw-2840	498	6	its	its	PRON
taxlaw-2840	498	7	primary	primary	ADJ
taxlaw-2840	498	8	mission	mission	NOUN
taxlaw-2840	498	9	meant	mean	VERB
taxlaw-2840	498	10	that	that	SCONJ
taxlaw-2840	498	11	the	the	DET
taxlaw-2840	498	12	secondary	secondary	ADJ
taxlaw-2840	498	13	function	function	NOUN
taxlaw-2840	498	14	received	receive	VERB
taxlaw-2840	498	15	less	less	ADJ
taxlaw-2840	498	16	attention	attention	NOUN
taxlaw-2840	498	17	,	,	PUNCT
taxlaw-2840	498	18	blunting	blunt	VERB
taxlaw-2840	498	19	the	the	DET
taxlaw-2840	498	20	advantages	advantage	NOUN
taxlaw-2840	498	21	of	of	ADP
taxlaw-2840	498	22	the	the	DET
taxlaw-2840	498	23	agency	agency	NOUN
taxlaw-2840	498	24	’s	’s	PART
taxlaw-2840	498	25	expertise	expertise	NOUN
taxlaw-2840	498	26	.	.	PUNCT
taxlaw-2840	499	1	and	and	CCONJ
taxlaw-2840	499	2	the	the	DET
taxlaw-2840	499	3	agency	agency	NOUN
taxlaw-2840	499	4	’s	’s	PART
taxlaw-2840	499	5	lack	lack	NOUN
taxlaw-2840	499	6	of	of	ADP
taxlaw-2840	499	7	knowledge	knowledge	NOUN
taxlaw-2840	499	8	about	about	ADP
taxlaw-2840	499	9	other	other	ADJ
taxlaw-2840	499	10	important	important	ADJ
taxlaw-2840	499	11	aspects	aspect	NOUN
taxlaw-2840	499	12	of	of	ADP
taxlaw-2840	499	13	the	the	DET
taxlaw-2840	499	14	secondary	secondary	ADJ
taxlaw-2840	499	15	function	function	NOUN
taxlaw-2840	499	16	correspondingly	correspondingly	ADV
taxlaw-2840	499	17	hampered	hamper	VERB
taxlaw-2840	499	18	its	its	PRON
taxlaw-2840	499	19	ability	ability	NOUN
taxlaw-2840	499	20	to	to	PART
taxlaw-2840	499	21	accomplish	accomplish	VERB
taxlaw-2840	499	22	congressional	congressional	ADJ
taxlaw-2840	499	23	goals	goal	NOUN
taxlaw-2840	499	24	.	.	PUNCT
taxlaw-2840	500	1	hence	hence	ADV
taxlaw-2840	500	2	,	,	PUNCT
taxlaw-2840	500	3	congress	congress	PROPN
taxlaw-2840	500	4	decided	decide	VERB
taxlaw-2840	500	5	to	to	PART
taxlaw-2840	500	6	spin	spin	VERB
taxlaw-2840	500	7	off	off	ADP
taxlaw-2840	500	8	the	the	DET
taxlaw-2840	500	9	secondary	secondary	ADJ
taxlaw-2840	500	10	function	function	NOUN
taxlaw-2840	500	11	to	to	ADP
taxlaw-2840	500	12	an	an	DET
taxlaw-2840	500	13	agency	agency	NOUN
taxlaw-2840	500	14	created	create	VERB
taxlaw-2840	500	15	specifically	specifically	ADV
taxlaw-2840	500	16	to	to	PART
taxlaw-2840	500	17	serve	serve	VERB
taxlaw-2840	500	18	those	those	DET
taxlaw-2840	500	19	goals	goal	NOUN
taxlaw-2840	500	20	.	.	PUNCT
taxlaw-2840	501	1	of	of	ADP
taxlaw-2840	501	2	course	course	ADV
taxlaw-2840	501	3	,	,	PUNCT
taxlaw-2840	501	4	spinning	spin	VERB
taxlaw-2840	501	5	off	off	ADP
taxlaw-2840	501	6	communications	communication	NOUN
taxlaw-2840	501	7	matters	matter	NOUN
taxlaw-2840	501	8	from	from	ADP
taxlaw-2840	501	9	the	the	DET
taxlaw-2840	501	10	icc	icc	NOUN
taxlaw-2840	501	11	to	to	ADP
taxlaw-2840	501	12	the	the	DET
taxlaw-2840	501	13	fcc	fcc	PROPN
taxlaw-2840	501	14	created	create	VERB
taxlaw-2840	501	15	its	its	PRON
taxlaw-2840	501	16	own	own	ADJ
taxlaw-2840	501	17	issues	issue	NOUN
taxlaw-2840	501	18	.	.	PUNCT
taxlaw-2840	502	1	in	in	ADP
taxlaw-2840	502	2	particular	particular	ADJ
taxlaw-2840	502	3	,	,	PUNCT
taxlaw-2840	502	4	assigning	assign	VERB
taxlaw-2840	502	5	the	the	DET
taxlaw-2840	502	6	responsibility	responsibility	NOUN
taxlaw-2840	502	7	for	for	ADP
taxlaw-2840	502	8	regulating	regulate	VERB
taxlaw-2840	502	9	an	an	DET
taxlaw-2840	502	10	industry	industry	NOUN
taxlaw-2840	502	11	to	to	ADP
taxlaw-2840	502	12	a	a	DET
taxlaw-2840	502	13	single	single	ADJ
taxlaw-2840	502	14	government	government	NOUN
taxlaw-2840	502	15	agency	agency	NOUN
taxlaw-2840	502	16	with	with	ADP
taxlaw-2840	502	17	no	no	DET
taxlaw-2840	502	18	other	other	ADJ
taxlaw-2840	502	19	agenda	agenda	NOUN
taxlaw-2840	502	20	is	be	AUX
taxlaw-2840	502	21	a	a	DET
taxlaw-2840	502	22	perfect	perfect	ADJ
taxlaw-2840	502	23	recipe	recipe	NOUN
taxlaw-2840	502	24	for	for	ADP
taxlaw-2840	502	25	regulatory	regulatory	ADJ
taxlaw-2840	502	26	capture	capture	NOUN
taxlaw-2840	502	27	—	—	PUNCT
taxlaw-2840	502	28	whereby	whereby	SCONJ
taxlaw-2840	502	29	the	the	DET
taxlaw-2840	502	30	agency	agency	NOUN
taxlaw-2840	502	31	comes	come	VERB
taxlaw-2840	502	32	to	to	PART
taxlaw-2840	502	33	identify	identify	VERB
taxlaw-2840	502	34	so	so	ADV
taxlaw-2840	502	35	closely	closely	ADV
taxlaw-2840	502	36	to	to	ADP
taxlaw-2840	502	37	the	the	DET
taxlaw-2840	502	38	industry	industry	NOUN
taxlaw-2840	502	39	it	it	PRON
taxlaw-2840	502	40	regulates	regulate	VERB
taxlaw-2840	502	41	that	that	SCONJ
taxlaw-2840	502	42	it	it	PRON
taxlaw-2840	502	43	ultimately	ultimately	ADV
taxlaw-2840	502	44	serves	serve	VERB
taxlaw-2840	502	45	the	the	DET
taxlaw-2840	502	46	interests	interest	NOUN
taxlaw-2840	502	47	of	of	ADP
taxlaw-2840	502	48	industry	industry	NOUN
taxlaw-2840	502	49	participants	participant	NOUN
taxlaw-2840	502	50	as	as	ADV
taxlaw-2840	502	51	much	much	ADV
taxlaw-2840	502	52	as	as	ADP
taxlaw-2840	502	53	or	or	CCONJ
taxlaw-2840	502	54	more	more	ADJ
taxlaw-2840	502	55	than	than	ADP
taxlaw-2840	502	56	the	the	DET
taxlaw-2840	502	57	public	public	ADJ
taxlaw-2840	502	58	interest	interest	NOUN
taxlaw-2840	502	59	.	.	PUNCT
taxlaw-2840	503	1	both	both	DET
taxlaw-2840	503	2	critics	critic	NOUN
taxlaw-2840	503	3	and	and	CCONJ
taxlaw-2840	503	4	more	more	ADV
taxlaw-2840	503	5	neutral	neutral	ADJ
taxlaw-2840	503	6	observers	observer	NOUN
taxlaw-2840	503	7	of	of	ADP
taxlaw-2840	503	8	the	the	DET
taxlaw-2840	503	9	fcc	fcc	PROPN
taxlaw-2840	503	10	’s	’s	PART
taxlaw-2840	503	11	history	history	NOUN
taxlaw-2840	503	12	level	level	NOUN
taxlaw-2840	503	13	precisely	precisely	ADV
taxlaw-2840	503	14	that	that	SCONJ
taxlaw-2840	503	15	complaint.141	complaint.141	NOUN
taxlaw-2840	503	16	2	2	NUM
taxlaw-2840	503	17	.	.	PUNCT
taxlaw-2840	504	1	the	the	DET
taxlaw-2840	504	2	immigration	immigration	NOUN
taxlaw-2840	504	3	and	and	CCONJ
taxlaw-2840	504	4	naturalization	naturalization	NOUN
taxlaw-2840	504	5	service	service	NOUN
taxlaw-2840	504	6	the	the	DET
taxlaw-2840	504	7	story	story	NOUN
taxlaw-2840	504	8	of	of	ADP
taxlaw-2840	504	9	the	the	DET
taxlaw-2840	504	10	ins	in	NOUN
taxlaw-2840	504	11	is	be	AUX
taxlaw-2840	504	12	a	a	DET
taxlaw-2840	504	13	little	little	ADJ
taxlaw-2840	504	14	different	different	ADJ
taxlaw-2840	504	15	.	.	PUNCT
taxlaw-2840	505	1	in	in	ADP
taxlaw-2840	505	2	1933	1933	NUM
taxlaw-2840	505	3	,	,	PUNCT
taxlaw-2840	505	4	president	president	PROPN
taxlaw-2840	505	5	roosevelt	roosevelt	PROPN
taxlaw-2840	505	6	issued	issue	VERB
taxlaw-2840	505	7	an	an	DET
taxlaw-2840	505	8	executive	executive	ADJ
taxlaw-2840	505	9	order	order	NOUN
taxlaw-2840	505	10	establishing	establish	VERB
taxlaw-2840	505	11	the	the	DET
taxlaw-2840	505	12	ins	in	NOUN
taxlaw-2840	505	13	as	as	ADP
taxlaw-2840	505	14	a	a	DET
taxlaw-2840	505	15	combination	combination	NOUN
taxlaw-2840	505	16	of	of	ADP
taxlaw-2840	505	17	the	the	DET
taxlaw-2840	505	18	bureau	bureau	NOUN
taxlaw-2840	505	19	of	of	ADP
taxlaw-2840	505	20	immigration	immigration	NOUN
taxlaw-2840	505	21	and	and	CCONJ
taxlaw-2840	505	22	the	the	DET
taxlaw-2840	505	23	bureau	bureau	NOUN
taxlaw-2840	505	24	of	of	ADP
taxlaw-2840	505	25	naturalization	naturalization	NOUN
taxlaw-2840	505	26	,	,	PUNCT
taxlaw-2840	505	27	both	both	PRON
taxlaw-2840	505	28	of	of	ADP
taxlaw-2840	505	29	which	which	PRON
taxlaw-2840	505	30	were	be	AUX
taxlaw-2840	505	31	housed	house	VERB
taxlaw-2840	505	32	in	in	ADP
taxlaw-2840	505	33	the	the	DET
taxlaw-2840	505	34	department	department	NOUN
taxlaw-2840	505	35	of	of	ADP
taxlaw-2840	505	36	labor.142	labor.142	PROPN
taxlaw-2840	505	37	137	137	NUM
taxlaw-2840	505	38	speta	speta	NOUN
taxlaw-2840	505	39	,	,	PUNCT
taxlaw-2840	505	40	supra	supra	PROPN
taxlaw-2840	505	41	note	note	PROPN
taxlaw-2840	505	42	133	133	NUM
taxlaw-2840	505	43	,	,	PUNCT
taxlaw-2840	505	44	at	at	ADP
taxlaw-2840	505	45	262–63	262–63	NUM
taxlaw-2840	505	46	;	;	PUNCT
taxlaw-2840	505	47	see	see	VERB
taxlaw-2840	505	48	also	also	ADV
taxlaw-2840	505	49	s.	s.	PROPN
taxlaw-2840	505	50	rep	rep	PROPN
taxlaw-2840	505	51	.	.	PROPN
taxlaw-2840	506	1	no	no	INTJ
taxlaw-2840	506	2	.	.	PUNCT
taxlaw-2840	507	1	73	73	NUM
taxlaw-2840	507	2	-	-	SYM
taxlaw-2840	507	3	781	781	NUM
taxlaw-2840	507	4	,	,	PUNCT
taxlaw-2840	507	5	at	at	ADP
taxlaw-2840	507	6	2	2	NUM
taxlaw-2840	507	7	(	(	PUNCT
taxlaw-2840	507	8	1934	1934	NUM
taxlaw-2840	507	9	)	)	PUNCT
taxlaw-2840	507	10	(	(	PUNCT
taxlaw-2840	507	11	“	"	PUNCT
taxlaw-2840	507	12	no	no	DET
taxlaw-2840	507	13	government	government	NOUN
taxlaw-2840	507	14	organization	organization	NOUN
taxlaw-2840	507	15	can	can	AUX
taxlaw-2840	507	16	provide	provide	VERB
taxlaw-2840	507	17	such	such	ADJ
taxlaw-2840	507	18	regulation	regulation	NOUN
taxlaw-2840	507	19	without	without	ADP
taxlaw-2840	507	20	a	a	DET
taxlaw-2840	507	21	full	full	ADJ
taxlaw-2840	507	22	knowledge	knowledge	NOUN
taxlaw-2840	507	23	of	of	ADP
taxlaw-2840	507	24	the	the	DET
taxlaw-2840	507	25	contractual	contractual	ADJ
taxlaw-2840	507	26	relations	relation	NOUN
taxlaw-2840	507	27	between	between	ADP
taxlaw-2840	507	28	the	the	DET
taxlaw-2840	507	29	parent	parent	NOUN
taxlaw-2840	507	30	,	,	PUNCT
taxlaw-2840	507	31	subsidiary	subsidiary	NOUN
taxlaw-2840	507	32	,	,	PUNCT
taxlaw-2840	507	33	and	and	CCONJ
taxlaw-2840	507	34	affiliated	affiliated	ADJ
taxlaw-2840	507	35	corporations	corporation	NOUN
taxlaw-2840	507	36	engaged	engage	VERB
taxlaw-2840	507	37	in	in	ADP
taxlaw-2840	507	38	the	the	DET
taxlaw-2840	507	39	telephone	telephone	NOUN
taxlaw-2840	507	40	,	,	PUNCT
taxlaw-2840	507	41	telegraph	telegraph	NOUN
taxlaw-2840	507	42	,	,	PUNCT
taxlaw-2840	507	43	and	and	CCONJ
taxlaw-2840	507	44	cable	cable	NOUN
taxlaw-2840	507	45	business	business	NOUN
taxlaw-2840	507	46	.	.	PUNCT
taxlaw-2840	507	47	”	"	PUNCT
taxlaw-2840	507	48	)	)	PUNCT
taxlaw-2840	507	49	.	.	PUNCT
taxlaw-2840	508	1	138	138	NUM
taxlaw-2840	508	2	carl	carl	PROPN
taxlaw-2840	508	3	i.	i.	PROPN
taxlaw-2840	508	4	wheat	wheat	PROPN
taxlaw-2840	508	5	,	,	PUNCT
taxlaw-2840	508	6	the	the	DET
taxlaw-2840	508	7	regulation	regulation	NOUN
taxlaw-2840	508	8	of	of	ADP
taxlaw-2840	508	9	interstate	interstate	ADJ
taxlaw-2840	508	10	telephone	telephone	NOUN
taxlaw-2840	508	11	rates	rate	NOUN
taxlaw-2840	508	12	,	,	PUNCT
taxlaw-2840	508	13	51	51	NUM
taxlaw-2840	508	14	harv	harv	NOUN
taxlaw-2840	508	15	.	.	PUNCT
taxlaw-2840	509	1	l.	l.	PROPN
taxlaw-2840	509	2	rev	rev	PROPN
taxlaw-2840	509	3	.	.	PROPN
taxlaw-2840	509	4	846	846	NUM
taxlaw-2840	509	5	,	,	PUNCT
taxlaw-2840	509	6	846–47	846–47	NUM
taxlaw-2840	509	7	(	(	PUNCT
taxlaw-2840	509	8	1938	1938	NUM
taxlaw-2840	509	9	)	)	PUNCT
taxlaw-2840	509	10	.	.	PUNCT
taxlaw-2840	510	1	139	139	NUM
taxlaw-2840	510	2	see	see	VERB
taxlaw-2840	510	3	s.	s.	PROPN
taxlaw-2840	510	4	rep	rep	PROPN
taxlaw-2840	510	5	.	.	PROPN
taxlaw-2840	511	1	no	no	INTJ
taxlaw-2840	511	2	.	.	PUNCT
taxlaw-2840	512	1	73	73	NUM
taxlaw-2840	512	2	-	-	SYM
taxlaw-2840	512	3	781	781	NUM
taxlaw-2840	512	4	,	,	PUNCT
taxlaw-2840	512	5	at	at	ADP
taxlaw-2840	512	6	2	2	NUM
taxlaw-2840	512	7	(	(	PUNCT
taxlaw-2840	512	8	1934	1934	NUM
taxlaw-2840	512	9	)	)	PUNCT
taxlaw-2840	512	10	(	(	PUNCT
taxlaw-2840	512	11	“	"	PUNCT
taxlaw-2840	512	12	this	this	DET
taxlaw-2840	512	13	vast	vast	ADJ
taxlaw-2840	512	14	monopoly	monopoly	NOUN
taxlaw-2840	512	15	which	which	PRON
taxlaw-2840	512	16	so	so	ADV
taxlaw-2840	512	17	immediately	immediately	ADV
taxlaw-2840	512	18	serves	serve	VERB
taxlaw-2840	512	19	the	the	DET
taxlaw-2840	512	20	needs	need	NOUN
taxlaw-2840	512	21	of	of	ADP
taxlaw-2840	512	22	the	the	DET
taxlaw-2840	512	23	people	people	NOUN
taxlaw-2840	512	24	in	in	ADP
taxlaw-2840	512	25	their	their	PRON
taxlaw-2840	512	26	daily	daily	ADJ
taxlaw-2840	512	27	and	and	CCONJ
taxlaw-2840	512	28	social	social	ADJ
taxlaw-2840	512	29	life	life	NOUN
taxlaw-2840	512	30	must	must	AUX
taxlaw-2840	512	31	be	be	AUX
taxlaw-2840	512	32	effectively	effectively	ADV
taxlaw-2840	512	33	regulated	regulate	VERB
taxlaw-2840	512	34	”	"	PUNCT
taxlaw-2840	512	35	)	)	PUNCT
taxlaw-2840	512	36	;	;	PUNCT
taxlaw-2840	513	1	h.r	h.r	PROPN
taxlaw-2840	513	2	.	.	PROPN
taxlaw-2840	513	3	rep	rep	PROPN
taxlaw-2840	513	4	.	.	PROPN
taxlaw-2840	513	5	no	no	INTJ
taxlaw-2840	513	6	.	.	PUNCT
taxlaw-2840	514	1	73	73	NUM
taxlaw-2840	514	2	-	-	SYM
taxlaw-2840	514	3	1850	1850	NUM
taxlaw-2840	514	4	,	,	PUNCT
taxlaw-2840	514	5	at	at	ADP
taxlaw-2840	514	6	3	3	NUM
taxlaw-2840	514	7	(	(	PUNCT
taxlaw-2840	514	8	1934	1934	NUM
taxlaw-2840	514	9	)	)	PUNCT
taxlaw-2840	514	10	(	(	PUNCT
taxlaw-2840	514	11	acknowledging	acknowledge	VERB
taxlaw-2840	514	12	the	the	DET
taxlaw-2840	514	13	need	need	NOUN
taxlaw-2840	514	14	for	for	ADP
taxlaw-2840	514	15	greater	great	ADJ
taxlaw-2840	514	16	regulatory	regulatory	ADJ
taxlaw-2840	514	17	attention	attention	NOUN
taxlaw-2840	514	18	)	)	PUNCT
taxlaw-2840	514	19	;	;	PUNCT
taxlaw-2840	514	20	see	see	VERB
taxlaw-2840	514	21	also	also	ADV
taxlaw-2840	514	22	committee	committee	NOUN
taxlaw-2840	514	23	urges	urge	VERB
taxlaw-2840	514	24	wire	wire	NOUN
taxlaw-2840	514	25	-	-	PUNCT
taxlaw-2840	514	26	radio	radio	NOUN
taxlaw-2840	514	27	bill	bill	NOUN
taxlaw-2840	514	28	,	,	PUNCT
taxlaw-2840	514	29	n.y	n.y	PROPN
taxlaw-2840	514	30	.	.	PROPN
taxlaw-2840	514	31	times	times	PROPN
taxlaw-2840	514	32	,	,	PUNCT
taxlaw-2840	514	33	apr	apr	PROPN
taxlaw-2840	514	34	.	.	PROPN
taxlaw-2840	514	35	20	20	NUM
taxlaw-2840	514	36	,	,	PUNCT
taxlaw-2840	514	37	1934	1934	NUM
taxlaw-2840	514	38	,	,	PUNCT
taxlaw-2840	514	39	at	at	ADP
taxlaw-2840	514	40	6	6	NUM
taxlaw-2840	514	41	.	.	NOUN
taxlaw-2840	515	1	140	140	NUM
taxlaw-2840	515	2	committee	committee	NOUN
taxlaw-2840	515	3	urges	urge	VERB
taxlaw-2840	515	4	wire	wire	NOUN
taxlaw-2840	515	5	-	-	PUNCT
taxlaw-2840	515	6	radio	radio	NOUN
taxlaw-2840	515	7	bill	bill	NOUN
taxlaw-2840	515	8	,	,	PUNCT
taxlaw-2840	515	9	supra	supra	PROPN
taxlaw-2840	515	10	note	note	NOUN
taxlaw-2840	515	11	139	139	NUM
taxlaw-2840	515	12	,	,	PUNCT
taxlaw-2840	515	13	at	at	ADP
taxlaw-2840	515	14	6	6	NUM
taxlaw-2840	515	15	.	.	SYM
taxlaw-2840	515	16	141	141	NUM
taxlaw-2840	515	17	see	see	NOUN
taxlaw-2840	515	18	,	,	PUNCT
taxlaw-2840	515	19	e.g.	e.g.	ADV
taxlaw-2840	515	20	,	,	PUNCT
taxlaw-2840	515	21	thomas	thomas	PROPN
taxlaw-2840	515	22	w.	w.	PROPN
taxlaw-2840	515	23	hazlett	hazlett	PROPN
taxlaw-2840	515	24	,	,	PUNCT
taxlaw-2840	515	25	explaining	explain	VERB
taxlaw-2840	515	26	the	the	DET
taxlaw-2840	515	27	telecommunications	telecommunication	NOUN
taxlaw-2840	515	28	act	act	NOUN
taxlaw-2840	515	29	of	of	ADP
taxlaw-2840	515	30	1996	1996	NUM
taxlaw-2840	515	31	:	:	PUNCT
taxlaw-2840	515	32	comment	comment	NOUN
taxlaw-2840	515	33	on	on	ADP
taxlaw-2840	515	34	thomas	thomas	PROPN
taxlaw-2840	515	35	g.	g.	PROPN
taxlaw-2840	515	36	krattenmaker	krattenmaker	PROPN
taxlaw-2840	515	37	,	,	PUNCT
taxlaw-2840	515	38	29	29	NUM
taxlaw-2840	515	39	conn	conn	PROPN
taxlaw-2840	515	40	.	.	PROPN
taxlaw-2840	516	1	l.	l.	PROPN
taxlaw-2840	516	2	rev	rev	PROPN
taxlaw-2840	516	3	.	.	PROPN
taxlaw-2840	516	4	217	217	NUM
taxlaw-2840	516	5	,	,	PUNCT
taxlaw-2840	516	6	220–21	220–21	NUM
taxlaw-2840	516	7	(	(	PUNCT
taxlaw-2840	516	8	1996	1996	NUM
taxlaw-2840	516	9	)	)	PUNCT
taxlaw-2840	516	10	(	(	PUNCT
taxlaw-2840	516	11	“	"	PUNCT
taxlaw-2840	516	12	indeed	indeed	ADV
taxlaw-2840	516	13	,	,	PUNCT
taxlaw-2840	516	14	the	the	DET
taxlaw-2840	516	15	[	[	X
taxlaw-2840	516	16	fcc	fcc	PROPN
taxlaw-2840	516	17	]	]	X
taxlaw-2840	516	18	became	become	VERB
taxlaw-2840	516	19	a	a	DET
taxlaw-2840	516	20	cartelenforcement	cartelenforcement	ADJ
taxlaw-2840	516	21	agency	agency	NOUN
taxlaw-2840	516	22	,	,	PUNCT
taxlaw-2840	516	23	one	one	NUM
taxlaw-2840	516	24	which	which	PRON
taxlaw-2840	516	25	could	could	AUX
taxlaw-2840	516	26	reliably	reliably	ADV
taxlaw-2840	516	27	be	be	AUX
taxlaw-2840	516	28	called	call	VERB
taxlaw-2840	516	29	on	on	ADP
taxlaw-2840	516	30	by	by	ADP
taxlaw-2840	516	31	incumbents	incumbent	NOUN
taxlaw-2840	516	32	to	to	PART
taxlaw-2840	516	33	formulate	formulate	VERB
taxlaw-2840	516	34	rules	rule	NOUN
taxlaw-2840	516	35	which	which	PRON
taxlaw-2840	516	36	would	would	AUX
taxlaw-2840	516	37	make	make	VERB
taxlaw-2840	516	38	competitive	competitive	ADJ
taxlaw-2840	516	39	entry	entry	NOUN
taxlaw-2840	516	40	economically	economically	ADV
taxlaw-2840	516	41	impossible	impossible	ADJ
taxlaw-2840	516	42	.	.	PUNCT
taxlaw-2840	516	43	”	"	PUNCT
taxlaw-2840	516	44	)	)	PUNCT
taxlaw-2840	516	45	;	;	PUNCT
taxlaw-2840	516	46	john	john	PROPN
taxlaw-2840	516	47	f.	f.	PROPN
taxlaw-2840	516	48	duffy	duffy	PROPN
taxlaw-2840	516	49	,	,	PUNCT
taxlaw-2840	516	50	the	the	DET
taxlaw-2840	516	51	fcc	fcc	PROPN
taxlaw-2840	516	52	and	and	CCONJ
taxlaw-2840	516	53	the	the	DET
taxlaw-2840	516	54	patent	patent	NOUN
taxlaw-2840	516	55	system	system	NOUN
taxlaw-2840	516	56	:	:	PUNCT
taxlaw-2840	516	57	progressive	progressive	ADJ
taxlaw-2840	516	58	ideals	ideal	NOUN
taxlaw-2840	516	59	,	,	PUNCT
taxlaw-2840	516	60	jacksonian	jacksonian	ADJ
taxlaw-2840	516	61	realism	realism	NOUN
taxlaw-2840	516	62	,	,	PUNCT
taxlaw-2840	516	63	and	and	CCONJ
taxlaw-2840	516	64	the	the	DET
taxlaw-2840	516	65	technology	technology	NOUN
taxlaw-2840	516	66	of	of	ADP
taxlaw-2840	516	67	regulation	regulation	NOUN
taxlaw-2840	516	68	,	,	PUNCT
taxlaw-2840	516	69	71	71	NUM
taxlaw-2840	516	70	u.	u.	PROPN
taxlaw-2840	516	71	colo	colo	PROPN
taxlaw-2840	516	72	.	.	PUNCT
taxlaw-2840	517	1	l.	l.	PROPN
taxlaw-2840	517	2	rev	rev	PROPN
taxlaw-2840	517	3	.	.	PROPN
taxlaw-2840	517	4	1071	1071	NUM
taxlaw-2840	517	5	,	,	PUNCT
taxlaw-2840	517	6	1120	1120	NUM
taxlaw-2840	517	7	–	–	PUNCT
taxlaw-2840	517	8	21	21	NUM
taxlaw-2840	517	9	(	(	PUNCT
taxlaw-2840	517	10	2000	2000	NUM
taxlaw-2840	517	11	)	)	PUNCT
taxlaw-2840	517	12	(	(	PUNCT
taxlaw-2840	517	13	describing	describe	VERB
taxlaw-2840	517	14	the	the	DET
taxlaw-2840	517	15	fcc	fcc	PROPN
taxlaw-2840	517	16	’s	’s	PART
taxlaw-2840	517	17	history	history	NOUN
taxlaw-2840	517	18	as	as	ADP
taxlaw-2840	517	19	a	a	DET
taxlaw-2840	517	20	prototypical	prototypical	ADJ
taxlaw-2840	517	21	example	example	NOUN
taxlaw-2840	517	22	of	of	ADP
taxlaw-2840	517	23	agency	agency	NOUN
taxlaw-2840	517	24	capture	capture	NOUN
taxlaw-2840	517	25	)	)	PUNCT
taxlaw-2840	517	26	.	.	PUNCT
taxlaw-2840	518	1	but	but	CCONJ
taxlaw-2840	518	2	see	see	VERB
taxlaw-2840	518	3	louis	louis	PROPN
taxlaw-2840	518	4	l.	l.	PROPN
taxlaw-2840	518	5	jaffe	jaffe	PROPN
taxlaw-2840	518	6	,	,	PUNCT
taxlaw-2840	518	7	the	the	DET
taxlaw-2840	518	8	illusion	illusion	NOUN
taxlaw-2840	518	9	of	of	ADP
taxlaw-2840	518	10	the	the	DET
taxlaw-2840	518	11	ideal	ideal	PROPN
taxlaw-2840	518	12	administration	administration	NOUN
taxlaw-2840	518	13	,	,	PUNCT
taxlaw-2840	518	14	86	86	NUM
taxlaw-2840	518	15	harv	harv	NOUN
taxlaw-2840	518	16	.	.	PUNCT
taxlaw-2840	519	1	l.	l.	PROPN
taxlaw-2840	519	2	rev	rev	AUX
taxlaw-2840	519	3	.	.	PROPN
taxlaw-2840	519	4	1183	1183	NUM
taxlaw-2840	519	5	,	,	PUNCT
taxlaw-2840	519	6	1187–88	1187–88	NUM
taxlaw-2840	519	7	(	(	PUNCT
taxlaw-2840	519	8	1973	1973	NUM
taxlaw-2840	519	9	)	)	PUNCT
taxlaw-2840	519	10	(	(	PUNCT
taxlaw-2840	519	11	suggesting	suggest	VERB
taxlaw-2840	519	12	that	that	DET
taxlaw-2840	519	13	capture	capture	NOUN
taxlaw-2840	519	14	theory	theory	NOUN
taxlaw-2840	519	15	“	"	PUNCT
taxlaw-2840	519	16	grossly	grossly	ADV
taxlaw-2840	519	17	exaggerat[es	exaggerat[es	ADV
taxlaw-2840	519	18	]	]	PUNCT
taxlaw-2840	519	19	the	the	DET
taxlaw-2840	519	20	germ	germ	NOUN
taxlaw-2840	519	21	of	of	ADP
taxlaw-2840	519	22	truth	truth	NOUN
taxlaw-2840	519	23	which	which	PRON
taxlaw-2840	519	24	it	it	PRON
taxlaw-2840	519	25	does	do	AUX
taxlaw-2840	519	26	indeed	indeed	ADV
taxlaw-2840	519	27	embody	embody	VERB
taxlaw-2840	519	28	”	"	PUNCT
taxlaw-2840	519	29	)	)	PUNCT
taxlaw-2840	519	30	.	.	PUNCT
taxlaw-2840	520	1	142	142	NUM
taxlaw-2840	520	2	president	president	NOUN
taxlaw-2840	520	3	’s	’s	PART
taxlaw-2840	520	4	comm	comm	NOUN
taxlaw-2840	520	5	.	.	PUNCT
taxlaw-2840	521	1	on	on	ADP
taxlaw-2840	521	2	immigr	immigr	NOUN
taxlaw-2840	521	3	.	.	PUNCT
taxlaw-2840	522	1	and	and	CCONJ
taxlaw-2840	522	2	naturalization	naturalization	NOUN
taxlaw-2840	522	3	,	,	PUNCT
taxlaw-2840	522	4	whom	whom	PRON
taxlaw-2840	522	5	we	we	PRON
taxlaw-2840	522	6	shall	shall	AUX
taxlaw-2840	522	7	welcome	welcome	VERB
taxlaw-2840	522	8	:	:	PUNCT
taxlaw-2840	522	9	rep	rep	PROPN
taxlaw-2840	522	10	.	.	PROPN
taxlaw-2840	522	11	of	of	ADP
taxlaw-2840	522	12	the	the	DET
taxlaw-2840	522	13	president	president	NOUN
taxlaw-2840	522	14	’s	’s	PART
taxlaw-2840	522	15	comm	comm	NOUN
taxlaw-2840	522	16	.	.	PUNCT
taxlaw-2840	523	1	on	on	ADP
taxlaw-2840	523	2	immigr	immigr	NOUN
taxlaw-2840	523	3	.	.	PUNCT
taxlaw-2840	524	1	and	and	CCONJ
taxlaw-2840	524	2	naturalization	naturalization	NOUN
taxlaw-2840	524	3	128	128	NUM
taxlaw-2840	524	4	(	(	PUNCT
taxlaw-2840	524	5	1953	1953	NUM
taxlaw-2840	524	6	)	)	PUNCT
taxlaw-2840	524	7	.	.	PUNCT
taxlaw-2840	525	1	190	190	NUM
taxlaw-2840	525	2	columbia	columbia	PROPN
taxlaw-2840	525	3	journal	journal	PROPN
taxlaw-2840	525	4	of	of	ADP
taxlaw-2840	525	5	tax	tax	NOUN
taxlaw-2840	525	6	law	law	NOUN
taxlaw-2840	525	7	[	[	X
taxlaw-2840	525	8	vol.7:169	vol.7:169	PROPN
taxlaw-2840	525	9	in	in	ADP
taxlaw-2840	525	10	1940	1940	NUM
taxlaw-2840	525	11	,	,	PUNCT
taxlaw-2840	525	12	congress	congress	PROPN
taxlaw-2840	525	13	moved	move	VERB
taxlaw-2840	525	14	the	the	DET
taxlaw-2840	525	15	ins	in	NOUN
taxlaw-2840	525	16	to	to	ADP
taxlaw-2840	525	17	the	the	DET
taxlaw-2840	525	18	department	department	PROPN
taxlaw-2840	525	19	of	of	ADP
taxlaw-2840	525	20	justice	justice	PROPN
taxlaw-2840	525	21	,	,	PUNCT
taxlaw-2840	525	22	where	where	SCONJ
taxlaw-2840	525	23	it	it	PRON
taxlaw-2840	525	24	operated	operate	VERB
taxlaw-2840	525	25	for	for	ADP
taxlaw-2840	525	26	several	several	ADJ
taxlaw-2840	525	27	decades.143	decades.143	NOUN
taxlaw-2840	525	28	as	as	ADP
taxlaw-2840	525	29	part	part	NOUN
taxlaw-2840	525	30	of	of	ADP
taxlaw-2840	525	31	the	the	DET
taxlaw-2840	525	32	department	department	PROPN
taxlaw-2840	525	33	of	of	ADP
taxlaw-2840	525	34	justice	justice	PROPN
taxlaw-2840	525	35	,	,	PUNCT
taxlaw-2840	525	36	the	the	DET
taxlaw-2840	525	37	ins	in	NOUN
taxlaw-2840	525	38	served	serve	VERB
taxlaw-2840	525	39	two	two	NUM
taxlaw-2840	525	40	sets	set	NOUN
taxlaw-2840	525	41	of	of	ADP
taxlaw-2840	525	42	functions	function	NOUN
taxlaw-2840	525	43	that	that	PRON
taxlaw-2840	525	44	,	,	PUNCT
taxlaw-2840	525	45	arguably	arguably	ADV
taxlaw-2840	525	46	,	,	PUNCT
taxlaw-2840	525	47	were	be	AUX
taxlaw-2840	525	48	in	in	ADP
taxlaw-2840	525	49	tension	tension	NOUN
taxlaw-2840	525	50	with	with	ADP
taxlaw-2840	525	51	one	one	NUM
taxlaw-2840	525	52	another	another	DET
taxlaw-2840	525	53	.	.	PUNCT
taxlaw-2840	526	1	first	first	ADV
taxlaw-2840	526	2	,	,	PUNCT
taxlaw-2840	526	3	the	the	DET
taxlaw-2840	526	4	ins	in	NOUN
taxlaw-2840	526	5	was	be	AUX
taxlaw-2840	526	6	an	an	DET
taxlaw-2840	526	7	“	"	PUNCT
taxlaw-2840	526	8	enforcement	enforcement	NOUN
taxlaw-2840	526	9	agency	agency	NOUN
taxlaw-2840	526	10	,	,	PUNCT
taxlaw-2840	526	11	”	"	PUNCT
taxlaw-2840	526	12	charged	charge	VERB
taxlaw-2840	526	13	with	with	ADP
taxlaw-2840	526	14	preventing	prevent	VERB
taxlaw-2840	526	15	immigrants	immigrant	NOUN
taxlaw-2840	526	16	from	from	ADP
taxlaw-2840	526	17	entering	enter	VERB
taxlaw-2840	526	18	the	the	DET
taxlaw-2840	526	19	country	country	NOUN
taxlaw-2840	526	20	illegally	illegally	ADV
taxlaw-2840	526	21	,	,	PUNCT
taxlaw-2840	526	22	finding	find	VERB
taxlaw-2840	526	23	and	and	CCONJ
taxlaw-2840	526	24	deporting	deport	VERB
taxlaw-2840	526	25	illegal	illegal	ADJ
taxlaw-2840	526	26	immigrants	immigrant	NOUN
taxlaw-2840	526	27	,	,	PUNCT
taxlaw-2840	526	28	and	and	CCONJ
taxlaw-2840	526	29	sanctioning	sanction	VERB
taxlaw-2840	526	30	employers	employer	NOUN
taxlaw-2840	526	31	of	of	ADP
taxlaw-2840	526	32	undocumented	undocumented	ADJ
taxlaw-2840	526	33	workers.144	workers.144	PROPN
taxlaw-2840	526	34	additionally	additionally	ADV
taxlaw-2840	526	35	,	,	PUNCT
taxlaw-2840	526	36	however	however	ADV
taxlaw-2840	526	37	,	,	PUNCT
taxlaw-2840	526	38	the	the	DET
taxlaw-2840	526	39	ins	in	NOUN
taxlaw-2840	526	40	was	be	AUX
taxlaw-2840	526	41	a	a	DET
taxlaw-2840	526	42	“	"	PUNCT
taxlaw-2840	526	43	service	service	NOUN
taxlaw-2840	526	44	agency	agency	NOUN
taxlaw-2840	526	45	,	,	PUNCT
taxlaw-2840	526	46	”	"	PUNCT
taxlaw-2840	526	47	charged	charge	VERB
taxlaw-2840	526	48	with	with	ADP
taxlaw-2840	526	49	processing	processing	NOUN
taxlaw-2840	526	50	millions	million	NOUN
taxlaw-2840	526	51	of	of	ADP
taxlaw-2840	526	52	applications	application	NOUN
taxlaw-2840	526	53	annually	annually	ADV
taxlaw-2840	526	54	from	from	ADP
taxlaw-2840	526	55	u.s	u.s	PROPN
taxlaw-2840	526	56	.	.	PROPN
taxlaw-2840	526	57	companies	company	NOUN
taxlaw-2840	526	58	,	,	PUNCT
taxlaw-2840	526	59	citizens	citizen	NOUN
taxlaw-2840	526	60	,	,	PUNCT
taxlaw-2840	526	61	permanent	permanent	ADJ
taxlaw-2840	526	62	residents	resident	NOUN
taxlaw-2840	526	63	,	,	PUNCT
taxlaw-2840	526	64	and	and	CCONJ
taxlaw-2840	526	65	others	other	NOUN
taxlaw-2840	526	66	applying	apply	VERB
taxlaw-2840	526	67	for	for	ADP
taxlaw-2840	526	68	“	"	PUNCT
taxlaw-2840	526	69	immigration	immigration	NOUN
taxlaw-2840	526	70	benefits	benefit	NOUN
taxlaw-2840	526	71	”	"	PUNCT
taxlaw-2840	526	72	such	such	ADJ
taxlaw-2840	526	73	as	as	ADP
taxlaw-2840	526	74	visas	visa	NOUN
taxlaw-2840	526	75	for	for	ADP
taxlaw-2840	526	76	foreign	foreign	ADJ
taxlaw-2840	526	77	workers	worker	NOUN
taxlaw-2840	526	78	,	,	PUNCT
taxlaw-2840	526	79	family	family	NOUN
taxlaw-2840	526	80	members	member	NOUN
taxlaw-2840	526	81	,	,	PUNCT
taxlaw-2840	526	82	or	or	CCONJ
taxlaw-2840	526	83	asylum	asylum	NOUN
taxlaw-2840	526	84	seekers	seeker	NOUN
taxlaw-2840	526	85	,	,	PUNCT
taxlaw-2840	526	86	or	or	CCONJ
taxlaw-2840	526	87	certificates	certificate	NOUN
taxlaw-2840	526	88	of	of	ADP
taxlaw-2840	526	89	naturalization.145	naturalization.145	PROPN
taxlaw-2840	526	90	by	by	ADP
taxlaw-2840	526	91	the	the	DET
taxlaw-2840	526	92	1990s	1990	NOUN
taxlaw-2840	526	93	,	,	PUNCT
taxlaw-2840	526	94	the	the	DET
taxlaw-2840	526	95	ins	in	NOUN
taxlaw-2840	526	96	was	be	AUX
taxlaw-2840	526	97	an	an	DET
taxlaw-2840	526	98	agency	agency	NOUN
taxlaw-2840	526	99	in	in	ADP
taxlaw-2840	526	100	crisis	crisis	NOUN
taxlaw-2840	526	101	.	.	PUNCT
taxlaw-2840	527	1	chronic	chronic	ADJ
taxlaw-2840	527	2	budget	budget	NOUN
taxlaw-2840	527	3	shortfalls	shortfall	NOUN
taxlaw-2840	527	4	were	be	AUX
taxlaw-2840	527	5	one	one	NUM
taxlaw-2840	527	6	problem	problem	NOUN
taxlaw-2840	527	7	,	,	PUNCT
taxlaw-2840	527	8	although	although	SCONJ
taxlaw-2840	527	9	this	this	PRON
taxlaw-2840	527	10	was	be	AUX
taxlaw-2840	527	11	due	due	ADJ
taxlaw-2840	527	12	more	more	ADJ
taxlaw-2840	527	13	to	to	ADP
taxlaw-2840	527	14	financial	financial	ADJ
taxlaw-2840	527	15	mismanagement	mismanagement	NOUN
taxlaw-2840	527	16	than	than	ADP
taxlaw-2840	527	17	to	to	ADP
taxlaw-2840	527	18	congressional	congressional	ADJ
taxlaw-2840	527	19	budget	budget	NOUN
taxlaw-2840	527	20	cuts.146	cuts.146	NOUN
taxlaw-2840	527	21	service	service	NOUN
taxlaw-2840	527	22	fees	fee	NOUN
taxlaw-2840	527	23	were	be	AUX
taxlaw-2840	527	24	a	a	DET
taxlaw-2840	527	25	significant	significant	ADJ
taxlaw-2840	527	26	source	source	NOUN
taxlaw-2840	527	27	of	of	ADP
taxlaw-2840	527	28	funds	fund	NOUN
taxlaw-2840	527	29	for	for	ADP
taxlaw-2840	527	30	the	the	DET
taxlaw-2840	527	31	ins	in	NOUN
taxlaw-2840	527	32	,	,	PUNCT
taxlaw-2840	527	33	representing	represent	VERB
taxlaw-2840	527	34	roughly	roughly	ADV
taxlaw-2840	527	35	one	one	NUM
taxlaw-2840	527	36	third	third	NOUN
taxlaw-2840	527	37	of	of	ADP
taxlaw-2840	527	38	its	its	PRON
taxlaw-2840	527	39	budget.147	budget.147	NOUN
taxlaw-2840	527	40	every	every	DET
taxlaw-2840	527	41	year	year	NOUN
taxlaw-2840	527	42	,	,	PUNCT
taxlaw-2840	527	43	the	the	DET
taxlaw-2840	527	44	ins	in	NOUN
taxlaw-2840	527	45	overestimated	overestimate	VERB
taxlaw-2840	527	46	the	the	DET
taxlaw-2840	527	47	fees	fee	NOUN
taxlaw-2840	527	48	it	it	PRON
taxlaw-2840	527	49	would	would	AUX
taxlaw-2840	527	50	collect	collect	VERB
taxlaw-2840	527	51	and	and	CCONJ
taxlaw-2840	527	52	failed	fail	VERB
taxlaw-2840	527	53	to	to	PART
taxlaw-2840	527	54	collect	collect	VERB
taxlaw-2840	527	55	fees	fee	NOUN
taxlaw-2840	527	56	that	that	PRON
taxlaw-2840	527	57	it	it	PRON
taxlaw-2840	527	58	was	be	AUX
taxlaw-2840	527	59	owed.148	owed.148	NUM
taxlaw-2840	527	60	due	due	ADP
taxlaw-2840	527	61	to	to	ADP
taxlaw-2840	527	62	poor	poor	ADJ
taxlaw-2840	527	63	internal	internal	ADJ
taxlaw-2840	527	64	financial	financial	ADJ
taxlaw-2840	527	65	controls	control	NOUN
taxlaw-2840	527	66	,	,	PUNCT
taxlaw-2840	527	67	the	the	DET
taxlaw-2840	527	68	ins	in	NOUN
taxlaw-2840	527	69	also	also	ADV
taxlaw-2840	527	70	endured	endure	VERB
taxlaw-2840	527	71	a	a	DET
taxlaw-2840	527	72	bribery	bribery	NOUN
taxlaw-2840	527	73	scandal.149	scandal.149	NOUN
taxlaw-2840	527	74	the	the	DET
taxlaw-2840	527	75	ins	in	NOUN
taxlaw-2840	527	76	’s	’s	PART
taxlaw-2840	527	77	primary	primary	ADJ
taxlaw-2840	527	78	difficulty	difficulty	NOUN
taxlaw-2840	527	79	,	,	PUNCT
taxlaw-2840	527	80	however	however	ADV
taxlaw-2840	527	81	,	,	PUNCT
taxlaw-2840	527	82	was	be	AUX
taxlaw-2840	527	83	its	its	PRON
taxlaw-2840	527	84	inability	inability	NOUN
taxlaw-2840	527	85	to	to	PART
taxlaw-2840	527	86	balance	balance	VERB
taxlaw-2840	527	87	effectively	effectively	ADV
taxlaw-2840	527	88	its	its	PRON
taxlaw-2840	527	89	enforcement	enforcement	NOUN
taxlaw-2840	527	90	functions	function	NOUN
taxlaw-2840	527	91	with	with	ADP
taxlaw-2840	527	92	its	its	PRON
taxlaw-2840	527	93	more	more	ADJ
taxlaw-2840	527	94	service	service	NOUN
taxlaw-2840	527	95	-	-	PUNCT
taxlaw-2840	527	96	oriented	orient	VERB
taxlaw-2840	527	97	benefit	benefit	NOUN
taxlaw-2840	527	98	functions	function	NOUN
taxlaw-2840	527	99	.	.	PUNCT
taxlaw-2840	528	1	culturally	culturally	ADV
taxlaw-2840	528	2	,	,	PUNCT
taxlaw-2840	528	3	the	the	DET
taxlaw-2840	528	4	ins	in	NOUN
taxlaw-2840	528	5	prioritized	prioritize	VERB
taxlaw-2840	528	6	its	its	PRON
taxlaw-2840	528	7	enforcement	enforcement	NOUN
taxlaw-2840	528	8	functions	function	NOUN
taxlaw-2840	528	9	,	,	PUNCT
taxlaw-2840	528	10	cultivating	cultivate	VERB
taxlaw-2840	528	11	an	an	DET
taxlaw-2840	528	12	“	"	PUNCT
taxlaw-2840	528	13	enforcement	enforcement	NOUN
taxlaw-2840	528	14	mentality	mentality	NOUN
taxlaw-2840	528	15	”	"	PUNCT
taxlaw-2840	528	16	in	in	ADP
taxlaw-2840	528	17	training	train	VERB
taxlaw-2840	528	18	its	its	PRON
taxlaw-2840	528	19	employees	employee	NOUN
taxlaw-2840	528	20	,	,	PUNCT
taxlaw-2840	528	21	and	and	CCONJ
taxlaw-2840	528	22	emphasizing	emphasize	VERB
taxlaw-2840	528	23	enforcement	enforcement	NOUN
taxlaw-2840	528	24	experience	experience	NOUN
taxlaw-2840	528	25	in	in	ADP
taxlaw-2840	528	26	filling	fill	VERB
taxlaw-2840	528	27	management	management	NOUN
taxlaw-2840	528	28	positions	position	NOUN
taxlaw-2840	528	29	.	.	PUNCT
taxlaw-2840	529	1	150	150	NUM
taxlaw-2840	529	2	the	the	DET
taxlaw-2840	529	3	agency	agency	NOUN
taxlaw-2840	529	4	’s	’s	PART
taxlaw-2840	529	5	emphasis	emphasis	NOUN
taxlaw-2840	529	6	on	on	ADP
taxlaw-2840	529	7	its	its	PRON
taxlaw-2840	529	8	enforcement	enforcement	NOUN
taxlaw-2840	529	9	functions	function	NOUN
taxlaw-2840	529	10	often	often	ADV
taxlaw-2840	529	11	resulted	result	VERB
taxlaw-2840	529	12	in	in	ADP
taxlaw-2840	529	13	apathy	apathy	NOUN
taxlaw-2840	529	14	,	,	PUNCT
taxlaw-2840	529	15	suspicion	suspicion	NOUN
taxlaw-2840	529	16	,	,	PUNCT
taxlaw-2840	529	17	and	and	CCONJ
taxlaw-2840	529	18	hostility	hostility	NOUN
taxlaw-2840	529	19	toward	toward	ADP
taxlaw-2840	529	20	applicants	applicant	NOUN
taxlaw-2840	529	21	for	for	ADP
taxlaw-2840	529	22	immigration	immigration	NOUN
taxlaw-2840	529	23	benefits	benefit	NOUN
taxlaw-2840	529	24	,	,	PUNCT
taxlaw-2840	529	25	prompting	prompt	VERB
taxlaw-2840	529	26	even	even	ADV
taxlaw-2840	529	27	agency	agency	NOUN
taxlaw-2840	529	28	employees	employee	NOUN
taxlaw-2840	529	29	to	to	PART
taxlaw-2840	529	30	describe	describe	VERB
taxlaw-2840	529	31	their	their	PRON
taxlaw-2840	529	32	organization	organization	NOUN
taxlaw-2840	529	33	as	as	ADP
taxlaw-2840	529	34	“	"	PUNCT
taxlaw-2840	529	35	cold	cold	ADJ
taxlaw-2840	529	36	,	,	PUNCT
taxlaw-2840	529	37	rude	rude	ADJ
taxlaw-2840	529	38	,	,	PUNCT
taxlaw-2840	529	39	[	[	X
taxlaw-2840	529	40	and	and	CCONJ
taxlaw-2840	529	41	]	]	X
taxlaw-2840	529	42	insensitive	insensitive	ADJ
taxlaw-2840	529	43	.	.	PUNCT
taxlaw-2840	529	44	”151	”151	PUNCT
taxlaw-2840	530	1	yet	yet	ADV
taxlaw-2840	530	2	,	,	PUNCT
taxlaw-2840	530	3	the	the	DET
taxlaw-2840	530	4	ins	in	NOUN
taxlaw-2840	530	5	’s	’s	PART
taxlaw-2840	530	6	service	service	NOUN
taxlaw-2840	530	7	functions	function	NOUN
taxlaw-2840	530	8	—	—	PUNCT
taxlaw-2840	530	9	resolving	resolve	VERB
taxlaw-2840	530	10	millions	million	NOUN
taxlaw-2840	530	11	of	of	ADP
taxlaw-2840	530	12	individual	individual	ADJ
taxlaw-2840	530	13	applications	application	NOUN
taxlaw-2840	530	14	for	for	ADP
taxlaw-2840	530	15	immigration	immigration	NOUN
taxlaw-2840	530	16	benefits	benefit	NOUN
taxlaw-2840	530	17	each	each	DET
taxlaw-2840	530	18	year	year	NOUN
taxlaw-2840	530	19	—	—	PUNCT
taxlaw-2840	530	20	were	be	AUX
taxlaw-2840	530	21	,	,	PUNCT
taxlaw-2840	530	22	quite	quite	ADV
taxlaw-2840	530	23	literally	literally	ADV
taxlaw-2840	530	24	,	,	PUNCT
taxlaw-2840	530	25	the	the	DET
taxlaw-2840	530	26	ins	in	NOUN
taxlaw-2840	530	27	’s	’s	PART
taxlaw-2840	530	28	“	"	PUNCT
taxlaw-2840	530	29	bread	bread	NOUN
taxlaw-2840	530	30	and	and	CCONJ
taxlaw-2840	530	31	butter	butter	NOUN
taxlaw-2840	530	32	,	,	PUNCT
taxlaw-2840	530	33	”	"	PUNCT
taxlaw-2840	530	34	given	give	VERB
taxlaw-2840	530	35	the	the	DET
taxlaw-2840	530	36	agency	agency	NOUN
taxlaw-2840	530	37	’s	’s	PART
taxlaw-2840	530	38	reliance	reliance	NOUN
taxlaw-2840	530	39	on	on	ADP
taxlaw-2840	530	40	service	service	NOUN
taxlaw-2840	530	41	fees	fee	NOUN
taxlaw-2840	530	42	.	.	PUNCT
taxlaw-2840	531	1	152	152	NUM
taxlaw-2840	531	2	meanwhile	meanwhile	ADV
taxlaw-2840	531	3	,	,	PUNCT
taxlaw-2840	531	4	even	even	ADV
taxlaw-2840	531	5	as	as	SCONJ
taxlaw-2840	531	6	the	the	DET
taxlaw-2840	531	7	ins	in	NOUN
taxlaw-2840	531	8	regarded	regard	VERB
taxlaw-2840	531	9	its	its	PRON
taxlaw-2840	531	10	enforcement	enforcement	NOUN
taxlaw-2840	531	11	functions	function	NOUN
taxlaw-2840	531	12	as	as	ADP
taxlaw-2840	531	13	primary	primary	ADJ
taxlaw-2840	531	14	,	,	PUNCT
taxlaw-2840	531	15	the	the	DET
taxlaw-2840	531	16	ins	in	NOUN
taxlaw-2840	531	17	was	be	AUX
taxlaw-2840	531	18	criticized	criticize	VERB
taxlaw-2840	531	19	for	for	ADP
taxlaw-2840	531	20	failing	fail	VERB
taxlaw-2840	531	21	to	to	PART
taxlaw-2840	531	22	deport	deport	VERB
taxlaw-2840	531	23	convicted	convict	VERB
taxlaw-2840	531	24	felons	felon	NOUN
taxlaw-2840	531	25	,	,	PUNCT
taxlaw-2840	531	26	and	and	CCONJ
taxlaw-2840	531	27	when	when	SCONJ
taxlaw-2840	531	28	they	they	PRON
taxlaw-2840	531	29	did	do	VERB
taxlaw-2840	531	30	,	,	PUNCT
taxlaw-2840	531	31	for	for	ADP
taxlaw-2840	531	32	failing	fail	VERB
taxlaw-2840	531	33	to	to	PART
taxlaw-2840	531	34	stop	stop	VERB
taxlaw-2840	531	35	those	those	DET
taxlaw-2840	531	36	same	same	ADJ
taxlaw-2840	531	37	felons	felon	NOUN
taxlaw-2840	531	38	from	from	ADP
taxlaw-2840	531	39	reentering	reentere	VERB
taxlaw-2840	531	40	the	the	DET
taxlaw-2840	531	41	country	country	NOUN
taxlaw-2840	531	42	.	.	PUNCT
taxlaw-2840	532	1	153	153	NUM
taxlaw-2840	532	2	yet	yet	ADV
taxlaw-2840	532	3	,	,	PUNCT
taxlaw-2840	532	4	even	even	ADV
taxlaw-2840	532	5	successful	successful	ADJ
taxlaw-2840	532	6	border	border	NOUN
taxlaw-2840	532	7	control	control	NOUN
taxlaw-2840	532	8	efforts	effort	NOUN
taxlaw-2840	532	9	prompted	prompt	VERB
taxlaw-2840	532	10	criticism	criticism	NOUN
taxlaw-2840	532	11	from	from	ADP
taxlaw-2840	532	12	143	143	NUM
taxlaw-2840	532	13	i	i	PROPN
taxlaw-2840	532	14	d.	d.	PROPN
taxlaw-2840	532	15	144	144	PROPN
taxlaw-2840	532	16	daniel	daniel	PROPN
taxlaw-2840	532	17	w.	w.	PROPN
taxlaw-2840	532	18	sutherland	sutherland	PROPN
taxlaw-2840	532	19	,	,	PUNCT
taxlaw-2840	532	20	the	the	DET
taxlaw-2840	532	21	federal	federal	ADJ
taxlaw-2840	532	22	immigration	immigration	NOUN
taxlaw-2840	532	23	bureaucracy	bureaucracy	NOUN
taxlaw-2840	532	24	:	:	PUNCT
taxlaw-2840	532	25	the	the	DET
taxlaw-2840	532	26	achilles	achille	NOUN
taxlaw-2840	532	27	heel	heel	NOUN
taxlaw-2840	532	28	of	of	ADP
taxlaw-2840	532	29	immigration	immigration	NOUN
taxlaw-2840	532	30	reform	reform	NOUN
taxlaw-2840	532	31	,	,	PUNCT
taxlaw-2840	532	32	10	10	NUM
taxlaw-2840	532	33	geo	geo	PROPN
taxlaw-2840	532	34	.	.	PROPN
taxlaw-2840	532	35	immigr	immigr	PROPN
taxlaw-2840	532	36	.	.	PUNCT
taxlaw-2840	533	1	l.j	l.j	PROPN
taxlaw-2840	533	2	.	.	PROPN
taxlaw-2840	533	3	109	109	NUM
taxlaw-2840	533	4	,	,	PUNCT
taxlaw-2840	533	5	113	113	NUM
taxlaw-2840	533	6	(	(	PUNCT
taxlaw-2840	533	7	1996	1996	NUM
taxlaw-2840	533	8	)	)	PUNCT
taxlaw-2840	533	9	;	;	PUNCT
taxlaw-2840	533	10	bennett	bennett	PROPN
taxlaw-2840	533	11	j.	j.	PROPN
taxlaw-2840	533	12	lee	lee	PROPN
taxlaw-2840	533	13	,	,	PUNCT
taxlaw-2840	533	14	note	note	VERB
taxlaw-2840	533	15	,	,	PUNCT
taxlaw-2840	533	16	the	the	DET
taxlaw-2840	533	17	immigration	immigration	NOUN
taxlaw-2840	533	18	and	and	CCONJ
taxlaw-2840	533	19	naturalization	naturalization	NOUN
taxlaw-2840	533	20	service	service	NOUN
taxlaw-2840	533	21	:	:	PUNCT
taxlaw-2840	533	22	in	in	ADP
taxlaw-2840	533	23	search	search	NOUN
taxlaw-2840	533	24	of	of	ADP
taxlaw-2840	533	25	the	the	DET
taxlaw-2840	533	26	necessary	necessary	ADJ
taxlaw-2840	533	27	efficiency	efficiency	NOUN
taxlaw-2840	533	28	,	,	PUNCT
taxlaw-2840	533	29	6	6	NUM
taxlaw-2840	533	30	geo	geo	PROPN
taxlaw-2840	533	31	.	.	PROPN
taxlaw-2840	533	32	immigr	immigr	PROPN
taxlaw-2840	533	33	.	.	PUNCT
taxlaw-2840	534	1	l.j	l.j	PROPN
taxlaw-2840	534	2	.	.	PROPN
taxlaw-2840	534	3	519	519	NUM
taxlaw-2840	534	4	,	,	PUNCT
taxlaw-2840	534	5	521–22	521–22	PROPN
taxlaw-2840	534	6	(	(	PUNCT
taxlaw-2840	534	7	1992	1992	NUM
taxlaw-2840	534	8	)	)	PUNCT
taxlaw-2840	534	9	.	.	PUNCT
taxlaw-2840	535	1	145	145	NUM
taxlaw-2840	535	2	sutherland	sutherland	PROPN
taxlaw-2840	535	3	,	,	PUNCT
taxlaw-2840	535	4	supra	supra	PROPN
taxlaw-2840	535	5	note	note	PROPN
taxlaw-2840	535	6	144	144	NUM
taxlaw-2840	535	7	,	,	PUNCT
taxlaw-2840	535	8	at	at	ADP
taxlaw-2840	535	9	113	113	NUM
taxlaw-2840	535	10	;	;	PUNCT
taxlaw-2840	535	11	lee	lee	PROPN
taxlaw-2840	535	12	,	,	PUNCT
taxlaw-2840	535	13	supra	supra	PROPN
taxlaw-2840	535	14	note	note	PROPN
taxlaw-2840	535	15	144	144	NUM
taxlaw-2840	535	16	,	,	PUNCT
taxlaw-2840	535	17	at	at	ADP
taxlaw-2840	535	18	521–22	521–22	NUM
taxlaw-2840	535	19	.	.	PUNCT
taxlaw-2840	536	1	146	146	NUM
taxlaw-2840	536	2	acct	acct	NOUN
taxlaw-2840	536	3	.	.	PUNCT
taxlaw-2840	536	4	and	and	CCONJ
taxlaw-2840	536	5	fin	fin	NOUN
taxlaw-2840	536	6	.	.	PUNCT
taxlaw-2840	536	7	mgmt	mgmt	PROPN
taxlaw-2840	536	8	.	.	PUNCT
taxlaw-2840	537	1	div	div	PROPN
taxlaw-2840	537	2	.	.	PROPN
taxlaw-2840	537	3	,	,	PUNCT
taxlaw-2840	537	4	u.s	u.s	PROPN
taxlaw-2840	537	5	.	.	PROPN
taxlaw-2840	537	6	gov’t	gov’t	NOUN
taxlaw-2840	537	7	accountability	accountability	NOUN
taxlaw-2840	537	8	off	off	ADP
taxlaw-2840	537	9	.	.	PUNCT
taxlaw-2840	537	10	,	,	PUNCT
taxlaw-2840	537	11	gao	gao	PROPN
taxlaw-2840	537	12	/	/	SYM
taxlaw-2840	537	13	afmd-91	afmd-91	PROPN
taxlaw-2840	537	14	-	-	PUNCT
taxlaw-2840	537	15	20	20	NUM
taxlaw-2840	537	16	,	,	PUNCT
taxlaw-2840	537	17	financial	financial	ADJ
taxlaw-2840	537	18	management	management	NOUN
taxlaw-2840	537	19	:	:	PUNCT
taxlaw-2840	537	20	ins	in	NOUN
taxlaw-2840	537	21	lacks	lack	VERB
taxlaw-2840	537	22	accountability	accountability	NOUN
taxlaw-2840	537	23	and	and	CCONJ
taxlaw-2840	537	24	controls	control	NOUN
taxlaw-2840	537	25	over	over	ADP
taxlaw-2840	537	26	its	its	PRON
taxlaw-2840	537	27	resources	resource	NOUN
taxlaw-2840	537	28	2	2	NUM
taxlaw-2840	537	29	(	(	PUNCT
taxlaw-2840	537	30	1991	1991	NUM
taxlaw-2840	537	31	)	)	PUNCT
taxlaw-2840	537	32	,	,	PUNCT
taxlaw-2840	538	1	http://www.gao.gov/products/afmd-91-20	http://www.gao.gov/products/afmd-91-20	PROPN
taxlaw-2840	539	1	[	[	X
taxlaw-2840	539	2	http://perma.cc/lbn5-d59f](“ins	http://perma.cc/lbn5-d59f](“in	NOUN
taxlaw-2840	539	3	does	do	AUX
taxlaw-2840	539	4	not	not	PART
taxlaw-2840	539	5	have	have	VERB
taxlaw-2840	539	6	fiscal	fiscal	ADJ
taxlaw-2840	539	7	accountability	accountability	NOUN
taxlaw-2840	539	8	over	over	ADP
taxlaw-2840	539	9	its	its	PRON
taxlaw-2840	539	10	resources	resource	NOUN
taxlaw-2840	539	11	.	.	PUNCT
taxlaw-2840	539	12	”	"	PUNCT
taxlaw-2840	539	13	)	)	PUNCT
taxlaw-2840	539	14	;	;	PUNCT
taxlaw-2840	539	15	sutherland	sutherland	PROPN
taxlaw-2840	539	16	,	,	PUNCT
taxlaw-2840	539	17	supra	supra	PROPN
taxlaw-2840	539	18	note	note	PROPN
taxlaw-2840	539	19	144	144	NUM
taxlaw-2840	539	20	,	,	PUNCT
taxlaw-2840	539	21	at	at	ADP
taxlaw-2840	539	22	110	110	NUM
taxlaw-2840	539	23	(	(	PUNCT
taxlaw-2840	539	24	noting	note	VERB
taxlaw-2840	539	25	substantial	substantial	ADJ
taxlaw-2840	539	26	increases	increase	NOUN
taxlaw-2840	539	27	in	in	ADP
taxlaw-2840	539	28	congressional	congressional	ADJ
taxlaw-2840	539	29	appropriations	appropriation	NOUN
taxlaw-2840	539	30	to	to	ADP
taxlaw-2840	539	31	the	the	DET
taxlaw-2840	539	32	ins	in	NOUN
taxlaw-2840	539	33	)	)	PUNCT
taxlaw-2840	539	34	.	.	PUNCT
taxlaw-2840	540	1	147	147	NUM
taxlaw-2840	540	2	sutherland	sutherland	PROPN
taxlaw-2840	540	3	,	,	PUNCT
taxlaw-2840	540	4	supra	supra	PROPN
taxlaw-2840	540	5	note	note	PROPN
taxlaw-2840	540	6	144	144	NUM
taxlaw-2840	540	7	,	,	PUNCT
taxlaw-2840	540	8	at	at	ADP
taxlaw-2840	540	9	127	127	NUM
taxlaw-2840	540	10	;	;	PUNCT
taxlaw-2840	540	11	joel	joel	PROPN
taxlaw-2840	540	12	brinkley	brinkley	PROPN
taxlaw-2840	540	13	,	,	PUNCT
taxlaw-2840	540	14	at	at	ADP
taxlaw-2840	540	15	immigration	immigration	NOUN
taxlaw-2840	540	16	,	,	PUNCT
taxlaw-2840	540	17	disarray	disarray	NOUN
taxlaw-2840	540	18	and	and	CCONJ
taxlaw-2840	540	19	defeat	defeat	NOUN
taxlaw-2840	540	20	,	,	PUNCT
taxlaw-2840	540	21	n.y	n.y	PROPN
taxlaw-2840	540	22	.	.	PROPN
taxlaw-2840	540	23	times	times	PROPN
taxlaw-2840	540	24	,	,	PUNCT
taxlaw-2840	540	25	sept	sept	PROPN
taxlaw-2840	540	26	.	.	PROPN
taxlaw-2840	540	27	11	11	NUM
taxlaw-2840	540	28	,	,	PUNCT
taxlaw-2840	540	29	1994	1994	NUM
taxlaw-2840	540	30	,	,	PUNCT
taxlaw-2840	540	31	at	at	ADP
taxlaw-2840	540	32	a1	a1	NOUN
taxlaw-2840	540	33	.	.	PROPN
taxlaw-2840	540	34	148	148	NUM
taxlaw-2840	540	35	sutherland	sutherland	NOUN
taxlaw-2840	540	36	,	,	PUNCT
taxlaw-2840	540	37	supra	supra	PROPN
taxlaw-2840	540	38	note	note	PROPN
taxlaw-2840	540	39	144	144	NUM
taxlaw-2840	540	40	,	,	PUNCT
taxlaw-2840	540	41	at	at	ADP
taxlaw-2840	540	42	127–28	127–28	PROPN
taxlaw-2840	540	43	;	;	PUNCT
taxlaw-2840	540	44	brinkley	brinkley	PROPN
taxlaw-2840	540	45	,	,	PUNCT
taxlaw-2840	540	46	supra	supra	PROPN
taxlaw-2840	540	47	note	note	PROPN
taxlaw-2840	540	48	147	147	NUM
taxlaw-2840	540	49	,	,	PUNCT
taxlaw-2840	540	50	at	at	ADP
taxlaw-2840	540	51	a1	a1	NOUN
taxlaw-2840	540	52	.	.	PROPN
taxlaw-2840	540	53	149	149	NUM
taxlaw-2840	540	54	stephen	stephen	PROPN
taxlaw-2840	540	55	engelberg	engelberg	PROPN
taxlaw-2840	540	56	,	,	PUNCT
taxlaw-2840	540	57	in	in	ADP
taxlaw-2840	540	58	immigration	immigration	NOUN
taxlaw-2840	540	59	labyrinth	labyrinth	NOUN
taxlaw-2840	540	60	,	,	PUNCT
taxlaw-2840	540	61	corruption	corruption	NOUN
taxlaw-2840	540	62	comes	come	VERB
taxlaw-2840	540	63	easily	easily	ADV
taxlaw-2840	540	64	,	,	PUNCT
taxlaw-2840	540	65	n.y	n.y	PROPN
taxlaw-2840	540	66	.	.	PROPN
taxlaw-2840	540	67	times	times	PROPN
taxlaw-2840	540	68	,	,	PUNCT
taxlaw-2840	540	69	sept	sept	PROPN
taxlaw-2840	540	70	.	.	PROPN
taxlaw-2840	540	71	12	12	NUM
taxlaw-2840	540	72	,	,	PUNCT
taxlaw-2840	540	73	1994	1994	NUM
taxlaw-2840	540	74	,	,	PUNCT
taxlaw-2840	540	75	at	at	ADP
taxlaw-2840	540	76	a1	a1	NOUN
taxlaw-2840	540	77	.	.	PROPN
taxlaw-2840	540	78	150	150	NUM
taxlaw-2840	540	79	sutherland	sutherland	PROPN
taxlaw-2840	540	80	,	,	PUNCT
taxlaw-2840	540	81	supra	supra	PROPN
taxlaw-2840	540	82	note	note	PROPN
taxlaw-2840	540	83	144	144	NUM
taxlaw-2840	540	84	,	,	PUNCT
taxlaw-2840	540	85	at	at	ADP
taxlaw-2840	540	86	127–28	127–28	PROPN
taxlaw-2840	540	87	;	;	PUNCT
taxlaw-2840	540	88	deborah	deborah	PROPN
taxlaw-2840	540	89	sontag	sontag	PROPN
taxlaw-2840	540	90	&	&	CCONJ
taxlaw-2840	540	91	stephen	stephen	PROPN
taxlaw-2840	540	92	engelberg	engelberg	PROPN
taxlaw-2840	540	93	,	,	PUNCT
taxlaw-2840	540	94	insider	insider	NOUN
taxlaw-2840	540	95	’s	’s	PART
taxlaw-2840	540	96	view	view	NOUN
taxlaw-2840	540	97	of	of	ADP
taxlaw-2840	540	98	the	the	DET
taxlaw-2840	540	99	i.n.s	i.n.	NOUN
taxlaw-2840	540	100	.	.	PUNCT
taxlaw-2840	540	101	:	:	PUNCT
taxlaw-2840	540	102	‘	'	PUNCT
taxlaw-2840	540	103	cold	cold	ADJ
taxlaw-2840	540	104	,	,	PUNCT
taxlaw-2840	540	105	rude	rude	ADJ
taxlaw-2840	540	106	and	and	CCONJ
taxlaw-2840	540	107	insensitive	insensitive	ADJ
taxlaw-2840	540	108	’	'	PUNCT
taxlaw-2840	540	109	,	,	PUNCT
taxlaw-2840	540	110	n.y	n.y	PROPN
taxlaw-2840	540	111	.	.	PROPN
taxlaw-2840	540	112	times	times	PROPN
taxlaw-2840	540	113	,	,	PUNCT
taxlaw-2840	540	114	sept	sept	PROPN
taxlaw-2840	540	115	.	.	PROPN
taxlaw-2840	540	116	15	15	NUM
taxlaw-2840	540	117	,	,	PUNCT
taxlaw-2840	540	118	1994	1994	NUM
taxlaw-2840	540	119	,	,	PUNCT
taxlaw-2840	540	120	at	at	ADP
taxlaw-2840	540	121	a1	a1	NOUN
taxlaw-2840	540	122	.	.	PUNCT
taxlaw-2840	540	123	151	151	NUM
taxlaw-2840	540	124	sontag	sontag	NOUN
taxlaw-2840	540	125	&	&	CCONJ
taxlaw-2840	540	126	engelberg	engelberg	PROPN
taxlaw-2840	540	127	,	,	PUNCT
taxlaw-2840	540	128	supra	supra	PROPN
taxlaw-2840	540	129	note	note	NOUN
taxlaw-2840	540	130	150	150	NUM
taxlaw-2840	540	131	,	,	PUNCT
taxlaw-2840	540	132	at	at	ADP
taxlaw-2840	540	133	a1	a1	NOUN
taxlaw-2840	540	134	(	(	PUNCT
taxlaw-2840	540	135	describing	describe	VERB
taxlaw-2840	540	136	ins	in	NOUN
taxlaw-2840	540	137	employee	employee	NOUN
taxlaw-2840	540	138	training	training	NOUN
taxlaw-2840	540	139	as	as	ADP
taxlaw-2840	540	140	“	"	PUNCT
taxlaw-2840	540	141	inculcat[ing	inculcat[e	VERB
taxlaw-2840	540	142	]	]	PUNCT
taxlaw-2840	540	143	an	an	DET
taxlaw-2840	540	144	intrinsic	intrinsic	ADJ
taxlaw-2840	540	145	suspicion	suspicion	NOUN
taxlaw-2840	540	146	of	of	ADP
taxlaw-2840	540	147	immigrants	immigrant	NOUN
taxlaw-2840	540	148	”	"	PUNCT
taxlaw-2840	540	149	that	that	PRON
taxlaw-2840	540	150	“	"	PUNCT
taxlaw-2840	540	151	often	often	ADV
taxlaw-2840	540	152	translates	translate	VERB
taxlaw-2840	540	153	into	into	ADP
taxlaw-2840	540	154	rudeness	rudeness	NOUN
taxlaw-2840	540	155	and	and	CCONJ
taxlaw-2840	540	156	even	even	ADV
taxlaw-2840	540	157	vindictiveness	vindictiveness	ADJ
taxlaw-2840	540	158	”	"	PUNCT
taxlaw-2840	540	159	)	)	PUNCT
taxlaw-2840	540	160	.	.	PUNCT
taxlaw-2840	541	1	152	152	NUM
taxlaw-2840	541	2	sutherland	sutherland	PROPN
taxlaw-2840	541	3	,	,	PUNCT
taxlaw-2840	541	4	supra	supra	PROPN
taxlaw-2840	541	5	note	note	PROPN
taxlaw-2840	541	6	144	144	NUM
taxlaw-2840	541	7	,	,	PUNCT
taxlaw-2840	541	8	at	at	ADP
taxlaw-2840	541	9	116	116	NUM
taxlaw-2840	541	10	.	.	PUNCT
taxlaw-2840	542	1	153	153	NUM
taxlaw-2840	542	2	deborah	deborah	PROPN
taxlaw-2840	542	3	sontag	sontag	NOUN
taxlaw-2840	542	4	,	,	PUNCT
taxlaw-2840	542	5	porous	porous	ADJ
taxlaw-2840	542	6	deportation	deportation	NOUN
taxlaw-2840	542	7	system	system	NOUN
taxlaw-2840	542	8	gives	give	VERB
taxlaw-2840	542	9	criminals	criminal	NOUN
taxlaw-2840	542	10	little	little	ADJ
taxlaw-2840	542	11	to	to	PART
taxlaw-2840	542	12	fear	fear	VERB
taxlaw-2840	542	13	,	,	PUNCT
taxlaw-2840	542	14	n.y	n.y	PROPN
taxlaw-2840	542	15	.	.	PROPN
taxlaw-2840	542	16	times	times	PROPN
taxlaw-2840	542	17	,	,	PUNCT
taxlaw-2840	542	18	sept	sept	PROPN
taxlaw-2840	542	19	.	.	PROPN
taxlaw-2840	542	20	13	13	NUM
taxlaw-2840	542	21	,	,	PUNCT
taxlaw-2840	542	22	1994	1994	NUM
taxlaw-2840	542	23	,	,	PUNCT
taxlaw-2840	542	24	at	at	ADP
taxlaw-2840	542	25	a1	a1	NOUN
taxlaw-2840	542	26	.	.	PROPN
taxlaw-2840	542	27	2016	2016	NUM
taxlaw-2840	542	28	]	]	PUNCT
taxlaw-2840	542	29	pursuing	pursue	VERB
taxlaw-2840	542	30	a	a	DET
taxlaw-2840	542	31	single	single	ADJ
taxlaw-2840	542	32	mission	mission	NOUN
taxlaw-2840	542	33	(	(	PUNCT
taxlaw-2840	542	34	or	or	CCONJ
taxlaw-2840	542	35	something	something	PRON
taxlaw-2840	542	36	closer	close	ADJ
taxlaw-2840	542	37	to	to	ADP
taxlaw-2840	542	38	it	it	PRON
taxlaw-2840	542	39	)	)	PUNCT
taxlaw-2840	542	40	191	191	NUM
taxlaw-2840	542	41	congressional	congressional	ADJ
taxlaw-2840	542	42	and	and	CCONJ
taxlaw-2840	542	43	executive	executive	ADJ
taxlaw-2840	542	44	branch	branch	NOUN
taxlaw-2840	542	45	officials	official	NOUN
taxlaw-2840	542	46	,	,	PUNCT
taxlaw-2840	542	47	essentially	essentially	ADV
taxlaw-2840	542	48	for	for	ADP
taxlaw-2840	542	49	complicating	complicate	VERB
taxlaw-2840	542	50	the	the	DET
taxlaw-2840	542	51	service	service	NOUN
taxlaw-2840	542	52	side	side	NOUN
taxlaw-2840	542	53	of	of	ADP
taxlaw-2840	542	54	the	the	DET
taxlaw-2840	542	55	equation.154	equation.154	PROPN
taxlaw-2840	542	56	a	a	DET
taxlaw-2840	542	57	series	series	NOUN
taxlaw-2840	542	58	of	of	ADP
taxlaw-2840	542	59	articles	article	NOUN
taxlaw-2840	542	60	by	by	ADP
taxlaw-2840	542	61	the	the	DET
taxlaw-2840	542	62	new	new	PROPN
taxlaw-2840	542	63	york	york	PROPN
taxlaw-2840	542	64	times	times	PROPN
taxlaw-2840	542	65	summed	sum	VERB
taxlaw-2840	542	66	up	up	ADP
taxlaw-2840	542	67	the	the	DET
taxlaw-2840	542	68	ins	in	NOUN
taxlaw-2840	542	69	’s	’s	PART
taxlaw-2840	542	70	difficulties	difficulty	NOUN
taxlaw-2840	542	71	.	.	PUNCT
taxlaw-2840	543	1	“	"	PUNCT
taxlaw-2840	543	2	hobbled	hobble	VERB
taxlaw-2840	543	3	by	by	ADP
taxlaw-2840	543	4	understaffing	understaffing	ADJ
taxlaw-2840	543	5	,	,	PUNCT
taxlaw-2840	543	6	underfinancing	underfinancing	ADJ
taxlaw-2840	543	7	,	,	PUNCT
taxlaw-2840	543	8	conflicting	conflicting	ADJ
taxlaw-2840	543	9	mandates	mandate	NOUN
taxlaw-2840	543	10	from	from	ADP
taxlaw-2840	543	11	congress	congress	PROPN
taxlaw-2840	543	12	and	and	CCONJ
taxlaw-2840	543	13	widespread	widespread	ADJ
taxlaw-2840	543	14	mismanagement	mismanagement	NOUN
taxlaw-2840	543	15	failures	failure	NOUN
taxlaw-2840	543	16	,	,	PUNCT
taxlaw-2840	543	17	it	it	PRON
taxlaw-2840	543	18	is	be	AUX
taxlaw-2840	543	19	an	an	DET
taxlaw-2840	543	20	agency	agency	NOUN
taxlaw-2840	543	21	in	in	ADP
taxlaw-2840	543	22	disarray	disarray	NOUN
taxlaw-2840	543	23	.	.	PUNCT
taxlaw-2840	544	1	it	it	PRON
taxlaw-2840	544	2	lurches	lurch	VERB
taxlaw-2840	544	3	from	from	ADP
taxlaw-2840	544	4	one	one	NUM
taxlaw-2840	544	5	immigration	immigration	NOUN
taxlaw-2840	544	6	emergency	emergency	NOUN
taxlaw-2840	544	7	to	to	ADP
taxlaw-2840	544	8	the	the	DET
taxlaw-2840	544	9	next	next	ADJ
taxlaw-2840	544	10	,	,	PUNCT
taxlaw-2840	544	11	its	its	PRON
taxlaw-2840	544	12	employees	employee	NOUN
taxlaw-2840	544	13	demoralized	demoralize	VERB
taxlaw-2840	544	14	,	,	PUNCT
taxlaw-2840	544	15	its	its	PRON
taxlaw-2840	544	16	mission	mission	NOUN
taxlaw-2840	544	17	unrealized	unrealize	VERB
taxlaw-2840	544	18	.	.	PUNCT
taxlaw-2840	544	19	”155	”155	PUNCT
taxlaw-2840	545	1	subsequently	subsequently	ADV
taxlaw-2840	545	2	,	,	PUNCT
taxlaw-2840	545	3	the	the	DET
taxlaw-2840	545	4	bipartisan	bipartisan	ADJ
taxlaw-2840	545	5	u.s	u.s	PROPN
taxlaw-2840	545	6	.	.	PROPN
taxlaw-2840	545	7	commission	commission	PROPN
taxlaw-2840	545	8	on	on	ADP
taxlaw-2840	545	9	immigration	immigration	NOUN
taxlaw-2840	545	10	reform	reform	NOUN
taxlaw-2840	545	11	,	,	PUNCT
taxlaw-2840	545	12	created	create	VERB
taxlaw-2840	545	13	by	by	ADP
taxlaw-2840	545	14	the	the	DET
taxlaw-2840	545	15	immigration	immigration	NOUN
taxlaw-2840	545	16	act	act	NOUN
taxlaw-2840	545	17	of	of	ADP
taxlaw-2840	545	18	1990	1990	NUM
taxlaw-2840	545	19	to	to	PART
taxlaw-2840	545	20	evaluate	evaluate	VERB
taxlaw-2840	545	21	the	the	DET
taxlaw-2840	545	22	immigration	immigration	NOUN
taxlaw-2840	545	23	system,156	system,156	PROPN
taxlaw-2840	545	24	concluded	conclude	VERB
taxlaw-2840	545	25	,	,	PUNCT
taxlaw-2840	545	26	while	while	SCONJ
taxlaw-2840	545	27	some	some	PRON
taxlaw-2840	545	28	argue	argue	VERB
taxlaw-2840	545	29	that	that	SCONJ
taxlaw-2840	545	30	enforcement	enforcement	NOUN
taxlaw-2840	545	31	and	and	CCONJ
taxlaw-2840	545	32	benefits	benefit	NOUN
taxlaw-2840	545	33	are	be	AUX
taxlaw-2840	545	34	complimentary	complimentary	ADJ
taxlaw-2840	545	35	functions	function	NOUN
taxlaw-2840	545	36	,	,	PUNCT
taxlaw-2840	545	37	.	.	PUNCT
taxlaw-2840	545	38	.	.	PUNCT
taxlaw-2840	545	39	.	.	PUNCT
taxlaw-2840	546	1	placing	place	VERB
taxlaw-2840	546	2	incompatible	incompatible	ADJ
taxlaw-2840	546	3	services	service	NOUN
taxlaw-2840	546	4	and	and	CCONJ
taxlaw-2840	546	5	enforcement	enforcement	NOUN
taxlaw-2840	546	6	functions	function	NOUN
taxlaw-2840	546	7	within	within	ADP
taxlaw-2840	546	8	one	one	NUM
taxlaw-2840	546	9	agency	agency	NOUN
taxlaw-2840	546	10	creates	create	VERB
taxlaw-2840	546	11	problems	problem	NOUN
taxlaw-2840	546	12	:	:	PUNCT
taxlaw-2840	546	13	competition	competition	NOUN
taxlaw-2840	546	14	for	for	ADP
taxlaw-2840	546	15	resources	resource	NOUN
taxlaw-2840	546	16	;	;	PUNCT
taxlaw-2840	546	17	lack	lack	NOUN
taxlaw-2840	546	18	of	of	ADP
taxlaw-2840	546	19	coordination	coordination	NOUN
taxlaw-2840	546	20	and	and	CCONJ
taxlaw-2840	546	21	cooperation	cooperation	NOUN
taxlaw-2840	546	22	;	;	PUNCT
taxlaw-2840	546	23	and	and	CCONJ
taxlaw-2840	546	24	personnel	personnel	NOUN
taxlaw-2840	546	25	practices	practice	NOUN
taxlaw-2840	546	26	that	that	PRON
taxlaw-2840	546	27	both	both	PRON
taxlaw-2840	546	28	encourage	encourage	VERB
taxlaw-2840	546	29	transfer	transfer	NOUN
taxlaw-2840	546	30	between	between	ADP
taxlaw-2840	546	31	enforcement	enforcement	NOUN
taxlaw-2840	546	32	and	and	CCONJ
taxlaw-2840	546	33	service	service	NOUN
taxlaw-2840	546	34	positions	position	NOUN
taxlaw-2840	546	35	and	and	CCONJ
taxlaw-2840	546	36	create	create	VERB
taxlaw-2840	546	37	confusion	confusion	NOUN
taxlaw-2840	546	38	regarding	regard	VERB
taxlaw-2840	546	39	mission	mission	NOUN
taxlaw-2840	546	40	and	and	CCONJ
taxlaw-2840	546	41	responsibilities	responsibility	NOUN
taxlaw-2840	546	42	.	.	PUNCT
taxlaw-2840	547	1	combining	combine	VERB
taxlaw-2840	547	2	responsibility	responsibility	NOUN
taxlaw-2840	547	3	for	for	ADP
taxlaw-2840	547	4	enforcement	enforcement	NOUN
taxlaw-2840	547	5	and	and	CCONJ
taxlaw-2840	547	6	benefits	benefit	NOUN
taxlaw-2840	547	7	also	also	ADV
taxlaw-2840	547	8	blurs	blur	VERB
taxlaw-2840	547	9	the	the	DET
taxlaw-2840	547	10	distinction	distinction	NOUN
taxlaw-2840	547	11	between	between	ADP
taxlaw-2840	547	12	illegal	illegal	ADJ
taxlaw-2840	547	13	migration	migration	NOUN
taxlaw-2840	547	14	and	and	CCONJ
taxlaw-2840	547	15	legal	legal	ADJ
taxlaw-2840	547	16	admissions	admission	NOUN
taxlaw-2840	547	17	.	.	PUNCT
taxlaw-2840	548	1	as	as	ADP
taxlaw-2840	548	2	a	a	DET
taxlaw-2840	548	3	matter	matter	NOUN
taxlaw-2840	548	4	of	of	ADP
taxlaw-2840	548	5	public	public	ADJ
taxlaw-2840	548	6	policy	policy	NOUN
taxlaw-2840	548	7	,	,	PUNCT
taxlaw-2840	548	8	it	it	PRON
taxlaw-2840	548	9	is	be	AUX
taxlaw-2840	548	10	important	important	ADJ
taxlaw-2840	548	11	to	to	PART
taxlaw-2840	548	12	maintain	maintain	VERB
taxlaw-2840	548	13	a	a	DET
taxlaw-2840	548	14	bright	bright	ADJ
taxlaw-2840	548	15	line	line	NOUN
taxlaw-2840	548	16	between	between	ADP
taxlaw-2840	548	17	those	those	DET
taxlaw-2840	548	18	two	two	NUM
taxlaw-2840	548	19	forms	form	NOUN
taxlaw-2840	548	20	of	of	ADP
taxlaw-2840	548	21	entry.157	entry.157	NOUN
taxlaw-2840	548	22	the	the	DET
taxlaw-2840	548	23	commission	commission	NOUN
taxlaw-2840	548	24	counseled	counsel	VERB
taxlaw-2840	548	25	assigning	assign	VERB
taxlaw-2840	548	26	the	the	DET
taxlaw-2840	548	27	immigration	immigration	NOUN
taxlaw-2840	548	28	enforcement	enforcement	NOUN
taxlaw-2840	548	29	and	and	CCONJ
taxlaw-2840	548	30	immigration	immigration	NOUN
taxlaw-2840	548	31	service	service	NOUN
taxlaw-2840	548	32	functions	function	NOUN
taxlaw-2840	548	33	to	to	ADP
taxlaw-2840	548	34	different	different	ADJ
taxlaw-2840	548	35	agencies	agency	NOUN
taxlaw-2840	548	36	.	.	PUNCT
taxlaw-2840	549	1	158	158	NUM
taxlaw-2840	549	2	in	in	ADP
taxlaw-2840	549	3	2002	2002	NUM
taxlaw-2840	549	4	,	,	PUNCT
taxlaw-2840	549	5	congress	congress	PROPN
taxlaw-2840	549	6	did	do	VERB
taxlaw-2840	549	7	just	just	ADV
taxlaw-2840	549	8	that	that	PRON
taxlaw-2840	549	9	.	.	PUNCT
taxlaw-2840	550	1	in	in	ADP
taxlaw-2840	550	2	the	the	DET
taxlaw-2840	550	3	homeland	homeland	NOUN
taxlaw-2840	550	4	security	security	PROPN
taxlaw-2840	550	5	act	act	PROPN
taxlaw-2840	550	6	,	,	PUNCT
taxlaw-2840	550	7	congress	congress	PROPN
taxlaw-2840	550	8	disbanded	disband	VERB
taxlaw-2840	550	9	the	the	DET
taxlaw-2840	550	10	ins	in	NOUN
taxlaw-2840	550	11	and	and	CCONJ
taxlaw-2840	550	12	divided	divide	VERB
taxlaw-2840	550	13	its	its	PRON
taxlaw-2840	550	14	functions	function	NOUN
taxlaw-2840	550	15	among	among	ADP
taxlaw-2840	550	16	three	three	NUM
taxlaw-2840	550	17	new	new	ADJ
taxlaw-2840	550	18	agencies	agency	NOUN
taxlaw-2840	550	19	—	—	PUNCT
taxlaw-2840	550	20	u.s	u.s	PROPN
taxlaw-2840	550	21	.	.	PROPN
taxlaw-2840	550	22	citizenship	citizenship	NOUN
taxlaw-2840	550	23	and	and	CCONJ
taxlaw-2840	550	24	immigration	immigration	NOUN
taxlaw-2840	550	25	services	service	NOUN
taxlaw-2840	550	26	(	(	PUNCT
taxlaw-2840	550	27	cis	cis	NOUN
taxlaw-2840	550	28	)	)	PUNCT
taxlaw-2840	550	29	,	,	PUNCT
taxlaw-2840	550	30	u.s	u.s	PROPN
taxlaw-2840	550	31	.	.	PROPN
taxlaw-2840	550	32	immigration	immigration	NOUN
taxlaw-2840	550	33	and	and	CCONJ
taxlaw-2840	550	34	customs	customs	PROPN
taxlaw-2840	550	35	enforcement	enforcement	NOUN
taxlaw-2840	550	36	(	(	PUNCT
taxlaw-2840	550	37	ice	ice	NOUN
taxlaw-2840	550	38	)	)	PUNCT
taxlaw-2840	550	39	,	,	PUNCT
taxlaw-2840	550	40	and	and	CCONJ
taxlaw-2840	550	41	u.s	u.s	PROPN
taxlaw-2840	550	42	.	.	PROPN
taxlaw-2840	550	43	customs	custom	NOUN
taxlaw-2840	550	44	and	and	CCONJ
taxlaw-2840	550	45	border	border	NOUN
taxlaw-2840	550	46	protection	protection	NOUN
taxlaw-2840	550	47	(	(	PUNCT
taxlaw-2840	550	48	cbp)—all	cbp)—all	ADV
taxlaw-2840	550	49	within	within	ADP
taxlaw-2840	550	50	the	the	DET
taxlaw-2840	550	51	newly	newly	ADV
taxlaw-2840	550	52	-	-	PUNCT
taxlaw-2840	550	53	created	create	VERB
taxlaw-2840	550	54	department	department	NOUN
taxlaw-2840	550	55	of	of	ADP
taxlaw-2840	550	56	homeland	homeland	NOUN
taxlaw-2840	550	57	security.159	security.159	VERB
taxlaw-2840	550	58	splitting	split	VERB
taxlaw-2840	550	59	the	the	DET
taxlaw-2840	550	60	ins	in	NOUN
taxlaw-2840	550	61	has	have	AUX
taxlaw-2840	550	62	created	create	VERB
taxlaw-2840	550	63	its	its	PRON
taxlaw-2840	550	64	own	own	ADJ
taxlaw-2840	550	65	problems	problem	NOUN
taxlaw-2840	550	66	,	,	PUNCT
taxlaw-2840	550	67	most	most	ADV
taxlaw-2840	550	68	obviously	obviously	ADV
taxlaw-2840	550	69	with	with	ADP
taxlaw-2840	550	70	respect	respect	NOUN
taxlaw-2840	550	71	to	to	ADP
taxlaw-2840	550	72	interagency	interagency	NOUN
taxlaw-2840	550	73	coordination	coordination	NOUN
taxlaw-2840	550	74	between	between	ADP
taxlaw-2840	550	75	the	the	DET
taxlaw-2840	550	76	newly	newly	ADV
taxlaw-2840	550	77	-	-	PUNCT
taxlaw-2840	550	78	created	create	VERB
taxlaw-2840	550	79	agencies	agency	NOUN
taxlaw-2840	550	80	within	within	ADP
taxlaw-2840	550	81	the	the	DET
taxlaw-2840	550	82	department	department	NOUN
taxlaw-2840	550	83	of	of	ADP
taxlaw-2840	550	84	homeland	homeland	NOUN
taxlaw-2840	550	85	security,160	security,160	PROPN
taxlaw-2840	550	86	and	and	CCONJ
taxlaw-2840	550	87	also	also	ADV
taxlaw-2840	550	88	between	between	ADP
taxlaw-2840	550	89	the	the	DET
taxlaw-2840	550	90	department	department	NOUN
taxlaw-2840	550	91	of	of	ADP
taxlaw-2840	550	92	homeland	homeland	NOUN
taxlaw-2840	550	93	security	security	NOUN
taxlaw-2840	550	94	and	and	CCONJ
taxlaw-2840	550	95	the	the	DET
taxlaw-2840	550	96	department	department	NOUN
taxlaw-2840	550	97	of	of	ADP
taxlaw-2840	550	98	justice	justice	PROPN
taxlaw-2840	550	99	.	.	PUNCT
taxlaw-2840	551	1	for	for	ADP
taxlaw-2840	551	2	example	example	NOUN
taxlaw-2840	551	3	,	,	PUNCT
taxlaw-2840	551	4	under	under	ADP
taxlaw-2840	551	5	the	the	DET
taxlaw-2840	551	6	new	new	ADJ
taxlaw-2840	551	7	structure	structure	NOUN
taxlaw-2840	551	8	,	,	PUNCT
taxlaw-2840	551	9	both	both	CCONJ
taxlaw-2840	551	10	cis	cis	NOUN
taxlaw-2840	551	11	and	and	CCONJ
taxlaw-2840	551	12	the	the	DET
taxlaw-2840	551	13	executive	executive	ADJ
taxlaw-2840	551	14	office	office	NOUN
taxlaw-2840	551	15	of	of	ADP
taxlaw-2840	551	16	immigration	immigration	NOUN
taxlaw-2840	551	17	review	review	PROPN
taxlaw-2840	551	18	(	(	PUNCT
taxlaw-2840	551	19	eoir	eoir	PROPN
taxlaw-2840	551	20	)	)	PUNCT
taxlaw-2840	551	21	,	,	PUNCT
taxlaw-2840	551	22	which	which	PRON
taxlaw-2840	551	23	is	be	AUX
taxlaw-2840	551	24	housed	house	VERB
taxlaw-2840	551	25	in	in	ADP
taxlaw-2840	551	26	the	the	DET
taxlaw-2840	551	27	department	department	PROPN
taxlaw-2840	551	28	of	of	ADP
taxlaw-2840	551	29	justice	justice	NOUN
taxlaw-2840	551	30	,	,	PUNCT
taxlaw-2840	551	31	adjudicate	adjudicate	VERB
taxlaw-2840	551	32	asylum	asylum	NOUN
taxlaw-2840	551	33	proceedings.161	proceedings.161	ADJ
taxlaw-2840	551	34	eoir	eoir	NOUN
taxlaw-2840	551	35	and	and	CCONJ
taxlaw-2840	551	36	cis	cis	NOUN
taxlaw-2840	551	37	do	do	AUX
taxlaw-2840	551	38	not	not	PART
taxlaw-2840	551	39	readily	readily	ADV
taxlaw-2840	551	40	share	share	VERB
taxlaw-2840	551	41	information	information	NOUN
taxlaw-2840	551	42	and	and	CCONJ
taxlaw-2840	551	43	154	154	NUM
taxlaw-2840	551	44	joel	joel	PROPN
taxlaw-2840	551	45	brinkley	brinkley	PROPN
taxlaw-2840	551	46	,	,	PUNCT
taxlaw-2840	551	47	a	a	DET
taxlaw-2840	551	48	rare	rare	ADJ
taxlaw-2840	551	49	success	success	NOUN
taxlaw-2840	551	50	at	at	ADP
taxlaw-2840	551	51	the	the	DET
taxlaw-2840	551	52	border	border	NOUN
taxlaw-2840	551	53	brought	bring	VERB
taxlaw-2840	551	54	scant	scant	ADJ
taxlaw-2840	551	55	official	official	ADJ
taxlaw-2840	551	56	praise	praise	NOUN
taxlaw-2840	551	57	,	,	PUNCT
taxlaw-2840	551	58	n.y	n.y	PROPN
taxlaw-2840	551	59	.	.	PROPN
taxlaw-2840	551	60	times	times	PROPN
taxlaw-2840	551	61	,	,	PUNCT
taxlaw-2840	551	62	sept	sept	PROPN
taxlaw-2840	551	63	.	.	PROPN
taxlaw-2840	551	64	14	14	NUM
taxlaw-2840	551	65	,	,	PUNCT
taxlaw-2840	551	66	1994	1994	NUM
taxlaw-2840	551	67	,	,	PUNCT
taxlaw-2840	551	68	at	at	ADP
taxlaw-2840	551	69	a1	a1	NOUN
taxlaw-2840	551	70	.	.	PROPN
taxlaw-2840	551	71	155	155	NUM
taxlaw-2840	551	72	brinkley	brinkley	PROPN
taxlaw-2840	551	73	,	,	PUNCT
taxlaw-2840	551	74	supra	supra	PROPN
taxlaw-2840	551	75	note	note	PROPN
taxlaw-2840	551	76	147	147	NUM
taxlaw-2840	551	77	,	,	PUNCT
taxlaw-2840	551	78	at	at	ADP
taxlaw-2840	551	79	a1	a1	NOUN
taxlaw-2840	551	80	.	.	PROPN
taxlaw-2840	551	81	156	156	NUM
taxlaw-2840	551	82	immigration	immigration	NOUN
taxlaw-2840	551	83	act	act	NOUN
taxlaw-2840	551	84	of	of	ADP
taxlaw-2840	551	85	1990	1990	NUM
taxlaw-2840	551	86	,	,	PUNCT
taxlaw-2840	551	87	pub	pub	NOUN
taxlaw-2840	551	88	.	.	PUNCT
taxlaw-2840	552	1	l.	l.	PROPN
taxlaw-2840	552	2	no	no	INTJ
taxlaw-2840	552	3	.	.	PROPN
taxlaw-2840	553	1	101	101	NUM
taxlaw-2840	553	2	-	-	SYM
taxlaw-2840	553	3	649	649	NUM
taxlaw-2840	553	4	,	,	PUNCT
taxlaw-2840	553	5	§	§	PROPN
taxlaw-2840	553	6	141	141	NUM
taxlaw-2840	553	7	,	,	PUNCT
taxlaw-2840	553	8	104	104	NUM
taxlaw-2840	553	9	stat	stat	NOUN
taxlaw-2840	553	10	.	.	PUNCT
taxlaw-2840	554	1	4978	4978	NUM
taxlaw-2840	554	2	(	(	PUNCT
taxlaw-2840	554	3	1990	1990	NUM
taxlaw-2840	554	4	)	)	PUNCT
taxlaw-2840	554	5	.	.	PUNCT
taxlaw-2840	555	1	157	157	NUM
taxlaw-2840	555	2	u.s	u.s	PROPN
taxlaw-2840	555	3	.	.	PROPN
taxlaw-2840	555	4	comm’n	comm’n	NOUN
taxlaw-2840	555	5	on	on	ADP
taxlaw-2840	555	6	immigr	immigr	NOUN
taxlaw-2840	555	7	.	.	PUNCT
taxlaw-2840	556	1	reform	reform	NOUN
taxlaw-2840	556	2	,	,	PUNCT
taxlaw-2840	556	3	becoming	become	VERB
taxlaw-2840	556	4	an	an	DET
taxlaw-2840	556	5	american	american	ADJ
taxlaw-2840	556	6	:	:	PUNCT
taxlaw-2840	556	7	immigration	immigration	NOUN
taxlaw-2840	556	8	and	and	CCONJ
taxlaw-2840	556	9	immigrant	immigrant	ADJ
taxlaw-2840	556	10	policy	policy	NOUN
taxlaw-2840	556	11	147	147	NUM
taxlaw-2840	556	12	(	(	PUNCT
taxlaw-2840	556	13	1997	1997	NUM
taxlaw-2840	556	14	)	)	PUNCT
taxlaw-2840	556	15	,	,	PUNCT
taxlaw-2840	556	16	https://www.utexas.edu/lbj/uscir/becoming/full-report.pdf	https://www.utexas.edu/lbj/uscir/becoming/full-report.pdf	PROPN
taxlaw-2840	557	1	[	[	X
taxlaw-2840	557	2	http://perma.cc/mn4u6hqm	http://perma.cc/mn4u6hqm	PRON
taxlaw-2840	557	3	]	]	X
taxlaw-2840	557	4	.	.	PUNCT
taxlaw-2840	558	1	158	158	NUM
taxlaw-2840	559	1	i	i	PRON
taxlaw-2840	559	2	d.	d.	PROPN
taxlaw-2840	559	3	at	at	ADP
taxlaw-2840	559	4	228	228	NUM
taxlaw-2840	559	5	.	.	PUNCT
taxlaw-2840	560	1	159	159	NUM
taxlaw-2840	560	2	homeland	homeland	NOUN
taxlaw-2840	560	3	security	security	NOUN
taxlaw-2840	560	4	act	act	PROPN
taxlaw-2840	560	5	,	,	PUNCT
taxlaw-2840	560	6	pub	pub	NOUN
taxlaw-2840	560	7	.	.	PUNCT
taxlaw-2840	561	1	l.	l.	PROPN
taxlaw-2840	561	2	no	no	INTJ
taxlaw-2840	561	3	.	.	PUNCT
taxlaw-2840	562	1	107	107	NUM
taxlaw-2840	562	2	-	-	SYM
taxlaw-2840	562	3	296	296	NUM
taxlaw-2840	562	4	,	,	PUNCT
taxlaw-2840	562	5	116	116	NUM
taxlaw-2840	562	6	stat	stat	NOUN
taxlaw-2840	562	7	.	.	PUNCT
taxlaw-2840	563	1	2135	2135	NUM
taxlaw-2840	563	2	(	(	PUNCT
taxlaw-2840	563	3	2002	2002	NUM
taxlaw-2840	563	4	)	)	PUNCT
taxlaw-2840	564	1	;	;	PUNCT
taxlaw-2840	564	2	see	see	VERB
taxlaw-2840	564	3	also	also	ADV
taxlaw-2840	564	4	deepa	deepa	PROPN
taxlaw-2840	564	5	iyer	iyer	PROPN
taxlaw-2840	564	6	&	&	CCONJ
taxlaw-2840	564	7	jayesh	jayesh	PROPN
taxlaw-2840	564	8	m.	m.	PROPN
taxlaw-2840	564	9	rathod	rathod	PROPN
taxlaw-2840	564	10	,	,	PUNCT
taxlaw-2840	564	11	9/11	9/11	NUM
taxlaw-2840	564	12	and	and	CCONJ
taxlaw-2840	564	13	the	the	DET
taxlaw-2840	564	14	transformation	transformation	NOUN
taxlaw-2840	564	15	of	of	ADP
taxlaw-2840	564	16	u.s	u.s	PROPN
taxlaw-2840	564	17	.	.	PROPN
taxlaw-2840	564	18	immigration	immigration	NOUN
taxlaw-2840	564	19	law	law	NOUN
taxlaw-2840	564	20	and	and	CCONJ
taxlaw-2840	564	21	policy	policy	NOUN
taxlaw-2840	564	22	,	,	PUNCT
taxlaw-2840	564	23	38	38	NUM
taxlaw-2840	564	24	hum	hum	NOUN
taxlaw-2840	564	25	.	.	PUNCT
taxlaw-2840	565	1	rts	rt	NOUN
taxlaw-2840	565	2	.	.	PUNCT
taxlaw-2840	565	3	,	,	PUNCT
taxlaw-2840	565	4	no	no	INTJ
taxlaw-2840	565	5	.	.	NOUN
taxlaw-2840	565	6	1	1	NUM
taxlaw-2840	565	7	,	,	PUNCT
taxlaw-2840	565	8	winter	winter	NOUN
taxlaw-2840	565	9	2011	2011	NUM
taxlaw-2840	565	10	,	,	PUNCT
taxlaw-2840	565	11	at	at	ADP
taxlaw-2840	565	12	10	10	NUM
taxlaw-2840	565	13	(	(	PUNCT
taxlaw-2840	565	14	describing	describe	VERB
taxlaw-2840	565	15	the	the	DET
taxlaw-2840	565	16	homeland	homeland	NOUN
taxlaw-2840	565	17	security	security	PROPN
taxlaw-2840	565	18	act	act	PROPN
taxlaw-2840	565	19	’s	’s	PART
taxlaw-2840	565	20	division	division	NOUN
taxlaw-2840	565	21	of	of	ADP
taxlaw-2840	565	22	the	the	DET
taxlaw-2840	565	23	ins	in	NOUN
taxlaw-2840	565	24	)	)	PUNCT
taxlaw-2840	565	25	.	.	PUNCT
taxlaw-2840	566	1	160	160	NUM
taxlaw-2840	566	2	u.s	u.s	PROPN
taxlaw-2840	566	3	.	.	PROPN
taxlaw-2840	566	4	gov’t	gov’t	PROPN
taxlaw-2840	566	5	accountability	accountability	NOUN
taxlaw-2840	566	6	off	off	ADP
taxlaw-2840	566	7	.	.	PUNCT
taxlaw-2840	566	8	,	,	PUNCT
taxlaw-2840	566	9	gao-05	gao-05	PROPN
taxlaw-2840	566	10	-	-	PUNCT
taxlaw-2840	566	11	081	081	NUM
taxlaw-2840	566	12	,	,	PUNCT
taxlaw-2840	566	13	homeland	homeland	NOUN
taxlaw-2840	566	14	security	security	NOUN
taxlaw-2840	566	15	:	:	PUNCT
taxlaw-2840	566	16	management	management	NOUN
taxlaw-2840	566	17	challenges	challenge	NOUN
taxlaw-2840	566	18	remain	remain	VERB
taxlaw-2840	566	19	in	in	ADP
taxlaw-2840	566	20	transforming	transform	VERB
taxlaw-2840	566	21	immigration	immigration	NOUN
taxlaw-2840	566	22	programs	program	NOUN
taxlaw-2840	566	23	12	12	NUM
taxlaw-2840	566	24	(	(	PUNCT
taxlaw-2840	566	25	2004	2004	NUM
taxlaw-2840	566	26	)	)	PUNCT
taxlaw-2840	566	27	,	,	PUNCT
taxlaw-2840	566	28	www.gao.gov/assets/250	www.gao.gov/assets/250	PROPN
taxlaw-2840	566	29	/244485.pdf	/244485.pdf	PUNCT
taxlaw-2840	567	1	[	[	X
taxlaw-2840	567	2	https://perma.cc/m9kd-x6rr	https://perma.cc/m9kd-x6rr	X
taxlaw-2840	567	3	]	]	X
taxlaw-2840	567	4	(	(	PUNCT
taxlaw-2840	567	5	finding	find	VERB
taxlaw-2840	567	6	that	that	SCONJ
taxlaw-2840	567	7	cbp	cbp	PROPN
taxlaw-2840	567	8	,	,	PUNCT
taxlaw-2840	567	9	cis	cis	NOUN
taxlaw-2840	567	10	,	,	PUNCT
taxlaw-2840	567	11	and	and	CCONJ
taxlaw-2840	567	12	ice	ice	NOUN
taxlaw-2840	567	13	required	require	VERB
taxlaw-2840	567	14	“	"	PUNCT
taxlaw-2840	567	15	a	a	DET
taxlaw-2840	567	16	clearer	clear	ADJ
taxlaw-2840	567	17	understanding	understanding	NOUN
taxlaw-2840	567	18	of	of	ADP
taxlaw-2840	567	19	the	the	DET
taxlaw-2840	567	20	roles	role	NOUN
taxlaw-2840	567	21	and	and	CCONJ
taxlaw-2840	567	22	responsibilities	responsibility	NOUN
taxlaw-2840	567	23	of	of	ADP
taxlaw-2840	567	24	each	each	DET
taxlaw-2840	567	25	program	program	NOUN
taxlaw-2840	567	26	”	"	PUNCT
taxlaw-2840	567	27	)	)	PUNCT
taxlaw-2840	567	28	.	.	PUNCT
taxlaw-2840	568	1	161	161	NUM
taxlaw-2840	568	2	accord	accord	NOUN
taxlaw-2840	568	3	8	8	NUM
taxlaw-2840	568	4	c.f.r	c.f.r	NOUN
taxlaw-2840	568	5	.	.	PUNCT
taxlaw-2840	569	1	§	§	PROPN
taxlaw-2840	569	2	1208.2(b	1208.2(b	NUM
taxlaw-2840	569	3	)	)	PUNCT
taxlaw-2840	569	4	(	(	PUNCT
taxlaw-2840	569	5	2015	2015	NUM
taxlaw-2840	569	6	)	)	PUNCT
taxlaw-2840	569	7	(	(	PUNCT
taxlaw-2840	569	8	“	"	PUNCT
taxlaw-2840	569	9	immigration	immigration	NOUN
taxlaw-2840	569	10	judges	judge	NOUN
taxlaw-2840	569	11	shall	shall	AUX
taxlaw-2840	569	12	have	have	VERB
taxlaw-2840	569	13	exclusive	exclusive	ADJ
taxlaw-2840	569	14	jurisdiction	jurisdiction	NOUN
taxlaw-2840	569	15	over	over	ADP
taxlaw-2840	569	16	asylum	asylum	NOUN
taxlaw-2840	569	17	applications	application	NOUN
taxlaw-2840	569	18	filed	file	VERB
taxlaw-2840	569	19	by	by	ADP
taxlaw-2840	569	20	an	an	DET
taxlaw-2840	569	21	alien	alien	NOUN
taxlaw-2840	569	22	who	who	PRON
taxlaw-2840	569	23	has	have	AUX
taxlaw-2840	569	24	been	be	AUX
taxlaw-2840	569	25	served	serve	VERB
taxlaw-2840	569	26	a	a	DET
taxlaw-2840	569	27	form	form	NOUN
taxlaw-2840	569	28	i-221	i-221	NOUN
taxlaw-2840	569	29	.	.	PUNCT
taxlaw-2840	569	30	”	"	PUNCT
taxlaw-2840	569	31	)	)	PUNCT
taxlaw-2840	569	32	;	;	PUNCT
taxlaw-2840	569	33	8	8	NUM
taxlaw-2840	569	34	c.f.r	c.f.r	NOUN
taxlaw-2840	569	35	.	.	PUNCT
taxlaw-2840	570	1	§	§	PROPN
taxlaw-2840	570	2	208.2(a	208.2(a	NUM
taxlaw-2840	570	3	)	)	PUNCT
taxlaw-2840	570	4	(	(	PUNCT
taxlaw-2840	570	5	2015	2015	NUM
taxlaw-2840	570	6	)	)	PUNCT
taxlaw-2840	570	7	(	(	PUNCT
taxlaw-2840	570	8	“	"	PUNCT
taxlaw-2840	570	9	[	[	X
taxlaw-2840	570	10	refugee	refugee	NOUN
taxlaw-2840	570	11	,	,	PUNCT
taxlaw-2840	570	12	asylum	asylum	NOUN
taxlaw-2840	570	13	and	and	CCONJ
taxlaw-2840	570	14	international	international	ADJ
taxlaw-2840	570	15	operations	operation	NOUN
taxlaw-2840	570	16	]	]	PUNCT
taxlaw-2840	570	17	shall	shall	AUX
taxlaw-2840	570	18	have	have	VERB
taxlaw-2840	570	19	initial	initial	ADJ
taxlaw-2840	570	20	jurisdiction	jurisdiction	NOUN
taxlaw-2840	570	21	over	over	ADP
taxlaw-2840	570	22	an	an	DET
taxlaw-2840	570	23	asylum	asylum	NOUN
taxlaw-2840	570	24	application	application	NOUN
taxlaw-2840	570	25	filed	file	VERB
taxlaw-2840	570	26	by	by	ADP
taxlaw-2840	570	27	an	an	DET
taxlaw-2840	570	28	alien	alien	NOUN
taxlaw-2840	570	29	physically	physically	ADV
taxlaw-2840	570	30	present	present	ADJ
taxlaw-2840	570	31	in	in	ADP
taxlaw-2840	570	32	the	the	DET
taxlaw-2840	570	33	united	united	PROPN
taxlaw-2840	570	34	states	states	PROPN
taxlaw-2840	570	35	.	.	PUNCT
taxlaw-2840	570	36	.	.	PUNCT
taxlaw-2840	570	37	.	.	PUNCT
taxlaw-2840	570	38	.	.	PUNCT
taxlaw-2840	570	39	”	"	PUNCT
taxlaw-2840	570	40	)	)	PUNCT
taxlaw-2840	570	41	;	;	PUNCT
taxlaw-2840	570	42	see	see	VERB
taxlaw-2840	570	43	also	also	ADV
taxlaw-2840	570	44	bijal	bijal	ADJ
taxlaw-2840	570	45	shah	shah	NOUN
taxlaw-2840	570	46	,	,	PUNCT
taxlaw-2840	570	47	uncovering	uncover	VERB
taxlaw-2840	570	48	coordinated	coordinated	ADJ
taxlaw-2840	570	49	interagency	interagency	NOUN
taxlaw-2840	570	50	adjudication	adjudication	NOUN
taxlaw-2840	570	51	,	,	PUNCT
taxlaw-2840	570	52	128	128	NUM
taxlaw-2840	570	53	harv	harv	NOUN
taxlaw-2840	570	54	.	.	PUNCT
taxlaw-2840	571	1	l.	l.	PROPN
taxlaw-2840	571	2	rev	rev	PROPN
taxlaw-2840	571	3	.	.	PROPN
taxlaw-2840	571	4	805	805	NUM
taxlaw-2840	571	5	,	,	PUNCT
taxlaw-2840	571	6	814–20	814–20	NUM
taxlaw-2840	571	7	(	(	PUNCT
taxlaw-2840	571	8	2015	2015	NUM
taxlaw-2840	571	9	)	)	PUNCT
taxlaw-2840	571	10	.	.	PUNCT
taxlaw-2840	572	1	192	192	NUM
taxlaw-2840	572	2	columbia	columbia	PROPN
taxlaw-2840	572	3	journal	journal	PROPN
taxlaw-2840	572	4	of	of	ADP
taxlaw-2840	572	5	tax	tax	NOUN
taxlaw-2840	572	6	law	law	NOUN
taxlaw-2840	572	7	[	[	X
taxlaw-2840	572	8	vol.7:169	vol.7:169	PROPN
taxlaw-2840	572	9	have	have	AUX
taxlaw-2840	572	10	not	not	PART
taxlaw-2840	572	11	adopted	adopt	VERB
taxlaw-2840	572	12	standard	standard	ADJ
taxlaw-2840	572	13	procedures	procedure	NOUN
taxlaw-2840	572	14	,	,	PUNCT
taxlaw-2840	572	15	to	to	ADP
taxlaw-2840	572	16	the	the	DET
taxlaw-2840	572	17	detriment	detriment	NOUN
taxlaw-2840	572	18	of	of	ADP
taxlaw-2840	572	19	asylum	asylum	NOUN
taxlaw-2840	572	20	applicants	applicant	NOUN
taxlaw-2840	572	21	seeking	seek	VERB
taxlaw-2840	572	22	legal	legal	ADJ
taxlaw-2840	572	23	benefits	benefit	NOUN
taxlaw-2840	572	24	.	.	PUNCT
taxlaw-2840	573	1	along	along	ADP
taxlaw-2840	573	2	these	these	DET
taxlaw-2840	573	3	lines	line	NOUN
taxlaw-2840	573	4	,	,	PUNCT
taxlaw-2840	573	5	the	the	DET
taxlaw-2840	573	6	failure	failure	NOUN
taxlaw-2840	573	7	of	of	ADP
taxlaw-2840	573	8	eoir	eoir	NOUN
taxlaw-2840	573	9	and	and	CCONJ
taxlaw-2840	573	10	cis	cis	NOUN
taxlaw-2840	573	11	to	to	PART
taxlaw-2840	573	12	collaboratively	collaboratively	ADV
taxlaw-2840	573	13	manage	manage	VERB
taxlaw-2840	573	14	applicants	applicant	NOUN
taxlaw-2840	573	15	’	'	PUNCT
taxlaw-2840	573	16	asylum	asylum	NOUN
taxlaw-2840	573	17	clocks162	clocks162	PROPN
taxlaw-2840	573	18	resulted	result	VERB
taxlaw-2840	573	19	in	in	ADP
taxlaw-2840	573	20	a	a	DET
taxlaw-2840	573	21	class	class	NOUN
taxlaw-2840	573	22	action	action	NOUN
taxlaw-2840	573	23	lawsuit	lawsuit	NOUN
taxlaw-2840	573	24	against	against	ADP
taxlaw-2840	573	25	the	the	DET
taxlaw-2840	573	26	agencies.163	agencies.163	PROPN
taxlaw-2840	573	27	and	and	CCONJ
taxlaw-2840	573	28	eoir	eoir	NOUN
taxlaw-2840	573	29	and	and	CCONJ
taxlaw-2840	573	30	cis	cis	NOUN
taxlaw-2840	573	31	are	be	AUX
taxlaw-2840	573	32	not	not	PART
taxlaw-2840	573	33	the	the	DET
taxlaw-2840	573	34	only	only	ADJ
taxlaw-2840	573	35	agencies	agency	NOUN
taxlaw-2840	573	36	that	that	PRON
taxlaw-2840	573	37	clash	clash	VERB
taxlaw-2840	573	38	in	in	ADP
taxlaw-2840	573	39	the	the	DET
taxlaw-2840	573	40	immigration	immigration	NOUN
taxlaw-2840	573	41	context.164	context.164	NOUN
taxlaw-2840	573	42	nevertheless	nevertheless	ADV
taxlaw-2840	573	43	,	,	PUNCT
taxlaw-2840	573	44	these	these	DET
taxlaw-2840	573	45	coordination	coordination	NOUN
taxlaw-2840	573	46	difficulties	difficulty	NOUN
taxlaw-2840	573	47	pale	pale	ADJ
taxlaw-2840	573	48	in	in	ADP
taxlaw-2840	573	49	comparison	comparison	NOUN
taxlaw-2840	573	50	to	to	ADP
taxlaw-2840	573	51	the	the	DET
taxlaw-2840	573	52	problems	problem	NOUN
taxlaw-2840	573	53	associated	associate	VERB
taxlaw-2840	573	54	with	with	ADP
taxlaw-2840	573	55	the	the	DET
taxlaw-2840	573	56	former	former	ADJ
taxlaw-2840	573	57	ins	in	NOUN
taxlaw-2840	573	58	’s	’s	PART
taxlaw-2840	573	59	clashing	clash	VERB
taxlaw-2840	573	60	missions	mission	NOUN
taxlaw-2840	573	61	and	and	CCONJ
taxlaw-2840	573	62	cultures	culture	NOUN
taxlaw-2840	573	63	.	.	PUNCT
taxlaw-2840	574	1	b.	b.	PROPN
taxlaw-2840	574	2	contemplating	contemplate	VERB
taxlaw-2840	574	3	the	the	DET
taxlaw-2840	574	4	irs	irs	PROPN
taxlaw-2840	574	5	’s	’s	PART
taxlaw-2840	574	6	future	future	NOUN
taxlaw-2840	574	7	the	the	DET
taxlaw-2840	574	8	parallels	parallel	NOUN
taxlaw-2840	574	9	between	between	ADP
taxlaw-2840	574	10	these	these	DET
taxlaw-2840	574	11	stories	story	NOUN
taxlaw-2840	574	12	and	and	CCONJ
taxlaw-2840	574	13	the	the	DET
taxlaw-2840	574	14	irs	irs	PROPN
taxlaw-2840	574	15	’s	’s	PART
taxlaw-2840	574	16	current	current	ADJ
taxlaw-2840	574	17	situation	situation	NOUN
taxlaw-2840	574	18	should	should	AUX
taxlaw-2840	574	19	be	be	AUX
taxlaw-2840	574	20	obvious	obvious	ADJ
taxlaw-2840	574	21	.	.	PUNCT
taxlaw-2840	575	1	for	for	ADP
taxlaw-2840	575	2	example	example	NOUN
taxlaw-2840	575	3	,	,	PUNCT
taxlaw-2840	575	4	making	make	VERB
taxlaw-2840	575	5	exempt	exempt	ADJ
taxlaw-2840	575	6	status	status	NOUN
taxlaw-2840	575	7	determinations	determination	NOUN
taxlaw-2840	575	8	and	and	CCONJ
taxlaw-2840	575	9	monitoring	monitor	VERB
taxlaw-2840	575	10	exempt	exempt	ADJ
taxlaw-2840	575	11	organizations	organization	NOUN
taxlaw-2840	575	12	was	be	AUX
taxlaw-2840	575	13	once	once	ADV
taxlaw-2840	575	14	a	a	DET
taxlaw-2840	575	15	relatively	relatively	ADV
taxlaw-2840	575	16	small	small	ADJ
taxlaw-2840	575	17	and	and	CCONJ
taxlaw-2840	575	18	straightforward	straightforward	ADJ
taxlaw-2840	575	19	endeavor	endeavor	NOUN
taxlaw-2840	575	20	.	.	PUNCT
taxlaw-2840	576	1	over	over	ADP
taxlaw-2840	576	2	the	the	DET
taxlaw-2840	576	3	decades	decade	NOUN
taxlaw-2840	576	4	,	,	PUNCT
taxlaw-2840	576	5	as	as	SCONJ
taxlaw-2840	576	6	the	the	DET
taxlaw-2840	576	7	nonprofit	nonprofit	ADJ
taxlaw-2840	576	8	sector	sector	NOUN
taxlaw-2840	576	9	has	have	AUX
taxlaw-2840	576	10	expanded	expand	VERB
taxlaw-2840	576	11	and	and	CCONJ
taxlaw-2840	576	12	as	as	SCONJ
taxlaw-2840	576	13	congress	congress	PROPN
taxlaw-2840	576	14	has	have	AUX
taxlaw-2840	576	15	recognized	recognize	VERB
taxlaw-2840	576	16	new	new	ADJ
taxlaw-2840	576	17	categories	category	NOUN
taxlaw-2840	576	18	of	of	ADP
taxlaw-2840	576	19	exempt	exempt	ADJ
taxlaw-2840	576	20	organizations	organization	NOUN
taxlaw-2840	576	21	,	,	PUNCT
taxlaw-2840	576	22	the	the	DET
taxlaw-2840	576	23	task	task	NOUN
taxlaw-2840	576	24	has	have	AUX
taxlaw-2840	576	25	grown	grow	VERB
taxlaw-2840	576	26	and	and	CCONJ
taxlaw-2840	576	27	become	become	VERB
taxlaw-2840	576	28	substantially	substantially	ADV
taxlaw-2840	576	29	more	more	ADV
taxlaw-2840	576	30	complicated	complicated	ADJ
taxlaw-2840	576	31	,	,	PUNCT
taxlaw-2840	576	32	giving	give	VERB
taxlaw-2840	576	33	rise	rise	NOUN
taxlaw-2840	576	34	to	to	ADP
taxlaw-2840	576	35	a	a	DET
taxlaw-2840	576	36	host	host	NOUN
taxlaw-2840	576	37	of	of	ADP
taxlaw-2840	576	38	issues	issue	NOUN
taxlaw-2840	576	39	the	the	DET
taxlaw-2840	576	40	irs	irs	PROPN
taxlaw-2840	576	41	is	be	AUX
taxlaw-2840	576	42	ill	ill	ADV
taxlaw-2840	576	43	equipped	equip	VERB
taxlaw-2840	576	44	to	to	PART
taxlaw-2840	576	45	handle	handle	VERB
taxlaw-2840	576	46	.	.	PUNCT
taxlaw-2840	577	1	similarly	similarly	ADV
taxlaw-2840	577	2	,	,	PUNCT
taxlaw-2840	577	3	an	an	DET
taxlaw-2840	577	4	initially	initially	ADV
taxlaw-2840	577	5	modest	modest	ADJ
taxlaw-2840	577	6	eitc	eitc	NOUN
taxlaw-2840	577	7	has	have	AUX
taxlaw-2840	577	8	been	be	AUX
taxlaw-2840	577	9	expanded	expand	VERB
taxlaw-2840	577	10	several	several	ADJ
taxlaw-2840	577	11	times	time	NOUN
taxlaw-2840	577	12	,	,	PUNCT
taxlaw-2840	577	13	and	and	CCONJ
taxlaw-2840	577	14	has	have	AUX
taxlaw-2840	577	15	correspondingly	correspondingly	ADV
taxlaw-2840	577	16	increased	increase	VERB
taxlaw-2840	577	17	in	in	ADP
taxlaw-2840	577	18	complexity	complexity	NOUN
taxlaw-2840	577	19	,	,	PUNCT
taxlaw-2840	577	20	again	again	ADV
taxlaw-2840	577	21	placing	place	VERB
taxlaw-2840	577	22	the	the	DET
taxlaw-2840	577	23	irs	irs	PROPN
taxlaw-2840	577	24	in	in	ADP
taxlaw-2840	577	25	its	its	PRON
taxlaw-2840	577	26	present	present	ADJ
taxlaw-2840	577	27	,	,	PUNCT
taxlaw-2840	577	28	more	more	ADV
taxlaw-2840	577	29	challenging	challenging	ADJ
taxlaw-2840	577	30	position	position	NOUN
taxlaw-2840	577	31	as	as	ADP
taxlaw-2840	577	32	that	that	DET
taxlaw-2840	577	33	program	program	NOUN
taxlaw-2840	577	34	’s	’s	PART
taxlaw-2840	577	35	administrator	administrator	NOUN
taxlaw-2840	577	36	.	.	PUNCT
taxlaw-2840	578	1	the	the	DET
taxlaw-2840	578	2	irs	irs	PROPN
taxlaw-2840	578	3	is	be	AUX
taxlaw-2840	578	4	being	be	AUX
taxlaw-2840	578	5	torn	tear	VERB
taxlaw-2840	578	6	apart	apart	ADV
taxlaw-2840	578	7	by	by	ADP
taxlaw-2840	578	8	conflicts	conflict	NOUN
taxlaw-2840	578	9	that	that	PRON
taxlaw-2840	578	10	,	,	PUNCT
taxlaw-2840	578	11	for	for	ADP
taxlaw-2840	578	12	the	the	DET
taxlaw-2840	578	13	most	most	ADJ
taxlaw-2840	578	14	part	part	NOUN
taxlaw-2840	578	15	,	,	PUNCT
taxlaw-2840	578	16	are	be	AUX
taxlaw-2840	578	17	not	not	PART
taxlaw-2840	578	18	of	of	ADP
taxlaw-2840	578	19	its	its	PRON
taxlaw-2840	578	20	making	making	NOUN
taxlaw-2840	578	21	.	.	PUNCT
taxlaw-2840	579	1	the	the	DET
taxlaw-2840	579	2	question	question	NOUN
taxlaw-2840	579	3	is	be	AUX
taxlaw-2840	579	4	how	how	SCONJ
taxlaw-2840	579	5	to	to	PART
taxlaw-2840	579	6	resolve	resolve	VERB
taxlaw-2840	579	7	that	that	DET
taxlaw-2840	579	8	problem	problem	NOUN
taxlaw-2840	579	9	.	.	PUNCT
taxlaw-2840	580	1	the	the	DET
taxlaw-2840	580	2	most	most	ADV
taxlaw-2840	580	3	straightforward	straightforward	ADJ
taxlaw-2840	580	4	approach	approach	NOUN
taxlaw-2840	580	5	to	to	ADP
taxlaw-2840	580	6	dealing	deal	VERB
taxlaw-2840	580	7	with	with	ADP
taxlaw-2840	580	8	the	the	DET
taxlaw-2840	580	9	irs	irs	PROPN
taxlaw-2840	580	10	’s	’s	PART
taxlaw-2840	580	11	issues	issue	NOUN
taxlaw-2840	580	12	would	would	AUX
taxlaw-2840	580	13	be	be	AUX
taxlaw-2840	580	14	to	to	PART
taxlaw-2840	580	15	spin	spin	VERB
taxlaw-2840	580	16	off	off	ADP
taxlaw-2840	580	17	the	the	DET
taxlaw-2840	580	18	largest	large	ADJ
taxlaw-2840	580	19	and	and	CCONJ
taxlaw-2840	580	20	most	most	ADV
taxlaw-2840	580	21	politically	politically	ADV
taxlaw-2840	580	22	damaging	damage	VERB
taxlaw-2840	580	23	irs	irs	PROPN
taxlaw-2840	580	24	programs	program	NOUN
taxlaw-2840	580	25	and	and	CCONJ
taxlaw-2840	580	26	functions	function	NOUN
taxlaw-2840	580	27	to	to	ADP
taxlaw-2840	580	28	other	other	ADJ
taxlaw-2840	580	29	new	new	ADJ
taxlaw-2840	580	30	or	or	CCONJ
taxlaw-2840	580	31	existing	exist	VERB
taxlaw-2840	580	32	agencies	agency	NOUN
taxlaw-2840	580	33	.	.	PUNCT
taxlaw-2840	581	1	for	for	ADP
taxlaw-2840	581	2	example	example	NOUN
taxlaw-2840	581	3	,	,	PUNCT
taxlaw-2840	581	4	even	even	ADV
taxlaw-2840	581	5	if	if	SCONJ
taxlaw-2840	581	6	congress	congress	PROPN
taxlaw-2840	581	7	wants	want	VERB
taxlaw-2840	581	8	to	to	PART
taxlaw-2840	581	9	continue	continue	VERB
taxlaw-2840	581	10	using	use	VERB
taxlaw-2840	581	11	tax	tax	NOUN
taxlaw-2840	581	12	credits	credit	NOUN
taxlaw-2840	581	13	and	and	CCONJ
taxlaw-2840	581	14	deductions	deduction	NOUN
taxlaw-2840	581	15	rather	rather	ADV
taxlaw-2840	581	16	direct	direct	ADJ
taxlaw-2840	581	17	subsidies	subsidy	NOUN
taxlaw-2840	581	18	to	to	PART
taxlaw-2840	581	19	accomplish	accomplish	VERB
taxlaw-2840	581	20	social	social	ADJ
taxlaw-2840	581	21	welfare	welfare	NOUN
taxlaw-2840	581	22	goals	goal	NOUN
taxlaw-2840	581	23	,	,	PUNCT
taxlaw-2840	581	24	another	another	DET
taxlaw-2840	581	25	agency	agency	NOUN
taxlaw-2840	581	26	could	could	AUX
taxlaw-2840	581	27	determine	determine	VERB
taxlaw-2840	581	28	and	and	CCONJ
taxlaw-2840	581	29	monitor	monitor	VERB
taxlaw-2840	581	30	eligibility	eligibility	NOUN
taxlaw-2840	581	31	,	,	PUNCT
taxlaw-2840	581	32	handle	handle	VERB
taxlaw-2840	581	33	enforcement	enforcement	NOUN
taxlaw-2840	581	34	of	of	ADP
taxlaw-2840	581	35	eligibility	eligibility	NOUN
taxlaw-2840	581	36	requirements	requirement	NOUN
taxlaw-2840	581	37	,	,	PUNCT
taxlaw-2840	581	38	and	and	CCONJ
taxlaw-2840	581	39	then	then	ADV
taxlaw-2840	581	40	coordinate	coordinate	VERB
taxlaw-2840	581	41	with	with	ADP
taxlaw-2840	581	42	and	and	CCONJ
taxlaw-2840	581	43	rely	rely	VERB
taxlaw-2840	581	44	on	on	ADP
taxlaw-2840	581	45	the	the	DET
taxlaw-2840	581	46	irs	irs	PROPN
taxlaw-2840	581	47	to	to	PART
taxlaw-2840	581	48	administer	administer	VERB
taxlaw-2840	581	49	the	the	DET
taxlaw-2840	581	50	mechanics	mechanic	NOUN
taxlaw-2840	581	51	of	of	ADP
taxlaw-2840	581	52	processing	process	VERB
taxlaw-2840	581	53	the	the	DET
taxlaw-2840	581	54	credits	credit	NOUN
taxlaw-2840	581	55	or	or	CCONJ
taxlaw-2840	581	56	deductions	deduction	NOUN
taxlaw-2840	581	57	through	through	ADP
taxlaw-2840	581	58	tax	tax	NOUN
taxlaw-2840	581	59	returns	return	NOUN
taxlaw-2840	581	60	.	.	PUNCT
taxlaw-2840	582	1	social	social	ADJ
taxlaw-2840	582	2	workers	worker	NOUN
taxlaw-2840	582	3	with	with	ADP
taxlaw-2840	582	4	expertise	expertise	NOUN
taxlaw-2840	582	5	in	in	ADP
taxlaw-2840	582	6	the	the	DET
taxlaw-2840	582	7	issues	issue	NOUN
taxlaw-2840	582	8	faced	face	VERB
taxlaw-2840	582	9	by	by	ADP
taxlaw-2840	582	10	socioeconomically	socioeconomically	ADV
taxlaw-2840	582	11	disadvantaged	disadvantaged	ADJ
taxlaw-2840	582	12	persons	person	NOUN
taxlaw-2840	582	13	,	,	PUNCT
taxlaw-2840	582	14	rather	rather	ADV
taxlaw-2840	582	15	than	than	ADP
taxlaw-2840	582	16	tax	tax	NOUN
taxlaw-2840	582	17	experts	expert	NOUN
taxlaw-2840	582	18	,	,	PUNCT
taxlaw-2840	582	19	could	could	AUX
taxlaw-2840	582	20	determine	determine	VERB
taxlaw-2840	582	21	and	and	CCONJ
taxlaw-2840	582	22	monitor	monitor	VERB
taxlaw-2840	582	23	eligibility	eligibility	NOUN
taxlaw-2840	582	24	for	for	ADP
taxlaw-2840	582	25	the	the	DET
taxlaw-2840	582	26	eitc	eitc	NOUN
taxlaw-2840	582	27	and	and	CCONJ
taxlaw-2840	582	28	like	like	ADP
taxlaw-2840	582	29	refundable	refundable	ADJ
taxlaw-2840	582	30	tax	tax	NOUN
taxlaw-2840	582	31	credits	credit	NOUN
taxlaw-2840	582	32	,	,	PUNCT
taxlaw-2840	582	33	and	and	CCONJ
taxlaw-2840	582	34	handle	handle	VERB
taxlaw-2840	582	35	claims	claim	NOUN
taxlaw-2840	582	36	of	of	ADP
taxlaw-2840	582	37	ineligibility	ineligibility	NOUN
taxlaw-2840	582	38	and	and	CCONJ
taxlaw-2840	582	39	fraud	fraud	NOUN
taxlaw-2840	582	40	as	as	ADV
taxlaw-2840	582	41	well	well	ADV
taxlaw-2840	582	42	,	,	PUNCT
taxlaw-2840	582	43	removing	remove	VERB
taxlaw-2840	582	44	those	those	DET
taxlaw-2840	582	45	responsibilities	responsibility	NOUN
taxlaw-2840	582	46	from	from	ADP
taxlaw-2840	582	47	the	the	DET
taxlaw-2840	582	48	irs	irs	PROPN
taxlaw-2840	582	49	’s	’s	PART
taxlaw-2840	582	50	jurisdiction	jurisdiction	NOUN
taxlaw-2840	582	51	.	.	PUNCT
taxlaw-2840	583	1	perhaps	perhaps	ADV
taxlaw-2840	583	2	congress	congress	PROPN
taxlaw-2840	583	3	could	could	AUX
taxlaw-2840	583	4	spin	spin	VERB
taxlaw-2840	583	5	off	off	ADP
taxlaw-2840	583	6	exempt	exempt	ADJ
taxlaw-2840	583	7	organization	organization	NOUN
taxlaw-2840	583	8	determinations	determination	NOUN
taxlaw-2840	583	9	and	and	CCONJ
taxlaw-2840	583	10	monitoring	monitor	VERB
taxlaw-2840	583	11	wholesale	wholesale	NOUN
taxlaw-2840	583	12	,	,	PUNCT
taxlaw-2840	583	13	and	and	CCONJ
taxlaw-2840	583	14	have	have	VERB
taxlaw-2840	583	15	the	the	DET
taxlaw-2840	583	16	responsible	responsible	ADJ
taxlaw-2840	583	17	agency	agency	NOUN
taxlaw-2840	583	18	just	just	ADV
taxlaw-2840	583	19	provide	provide	VERB
taxlaw-2840	583	20	the	the	DET
taxlaw-2840	583	21	irs	irs	PROPN
taxlaw-2840	583	22	with	with	ADP
taxlaw-2840	583	23	a	a	DET
taxlaw-2840	583	24	list	list	NOUN
taxlaw-2840	583	25	of	of	ADP
taxlaw-2840	583	26	approved	approve	VERB
taxlaw-2840	583	27	entities	entity	NOUN
taxlaw-2840	583	28	.	.	PUNCT
taxlaw-2840	584	1	if	if	SCONJ
taxlaw-2840	584	2	the	the	DET
taxlaw-2840	584	3	irs	irs	PROPN
taxlaw-2840	584	4	suspects	suspect	VERB
taxlaw-2840	584	5	a	a	DET
taxlaw-2840	584	6	problem	problem	NOUN
taxlaw-2840	584	7	with	with	ADP
taxlaw-2840	584	8	a	a	DET
taxlaw-2840	584	9	particular	particular	ADJ
taxlaw-2840	584	10	entity	entity	NOUN
taxlaw-2840	584	11	,	,	PUNCT
taxlaw-2840	584	12	it	it	PRON
taxlaw-2840	584	13	could	could	AUX
taxlaw-2840	584	14	refer	refer	VERB
taxlaw-2840	584	15	the	the	DET
taxlaw-2840	584	16	matter	matter	NOUN
taxlaw-2840	584	17	back	back	ADV
taxlaw-2840	584	18	to	to	ADP
taxlaw-2840	584	19	the	the	DET
taxlaw-2840	584	20	responsible	responsible	ADJ
taxlaw-2840	584	21	agency	agency	NOUN
taxlaw-2840	584	22	.	.	PUNCT
taxlaw-2840	585	1	by	by	ADP
taxlaw-2840	585	2	comparison	comparison	NOUN
taxlaw-2840	585	3	,	,	PUNCT
taxlaw-2840	585	4	abolishing	abolish	VERB
taxlaw-2840	585	5	the	the	DET
taxlaw-2840	585	6	irs	irs	PROPN
taxlaw-2840	585	7	outright	outright	ADV
taxlaw-2840	585	8	seems	seem	VERB
taxlaw-2840	585	9	extreme	extreme	ADJ
taxlaw-2840	585	10	.	.	PUNCT
taxlaw-2840	586	1	certainly	certainly	ADV
taxlaw-2840	586	2	,	,	PUNCT
taxlaw-2840	586	3	the	the	DET
taxlaw-2840	586	4	federal	federal	ADJ
taxlaw-2840	586	5	government	government	NOUN
taxlaw-2840	586	6	can	can	AUX
taxlaw-2840	586	7	not	not	PART
taxlaw-2840	586	8	function	function	VERB
taxlaw-2840	586	9	without	without	ADP
taxlaw-2840	586	10	a	a	DET
taxlaw-2840	586	11	revenue	revenue	NOUN
taxlaw-2840	586	12	agency	agency	NOUN
taxlaw-2840	586	13	of	of	ADP
taxlaw-2840	586	14	some	some	DET
taxlaw-2840	586	15	sort	sort	NOUN
taxlaw-2840	586	16	.	.	PUNCT
taxlaw-2840	587	1	whatever	whatever	PRON
taxlaw-2840	587	2	the	the	DET
taxlaw-2840	587	3	irs	irs	PROPN
taxlaw-2840	587	4	’s	’s	PART
taxlaw-2840	587	5	problems	problem	NOUN
taxlaw-2840	587	6	,	,	PUNCT
taxlaw-2840	587	7	abolishing	abolish	VERB
taxlaw-2840	587	8	the	the	DET
taxlaw-2840	587	9	irs	irs	PROPN
taxlaw-2840	587	10	and	and	CCONJ
taxlaw-2840	587	11	discarding	discard	VERB
taxlaw-2840	587	12	an	an	DET
taxlaw-2840	587	13	otherwise	otherwise	ADV
taxlaw-2840	587	14	effective	effective	ADJ
taxlaw-2840	587	15	tax	tax	NOUN
taxlaw-2840	587	16	162	162	NUM
taxlaw-2840	587	17	the	the	DET
taxlaw-2840	587	18	“	"	PUNCT
taxlaw-2840	587	19	asylum	asylum	NOUN
taxlaw-2840	587	20	clock	clock	NOUN
taxlaw-2840	587	21	”	"	PUNCT
taxlaw-2840	587	22	measures	measure	NOUN
taxlaw-2840	587	23	when	when	SCONJ
taxlaw-2840	587	24	an	an	DET
taxlaw-2840	587	25	asylum	asylum	NOUN
taxlaw-2840	587	26	claim	claim	NOUN
taxlaw-2840	587	27	starts	start	VERB
taxlaw-2840	587	28	and	and	CCONJ
taxlaw-2840	587	29	stops	stop	NOUN
taxlaw-2840	587	30	.	.	PUNCT
taxlaw-2840	588	1	an	an	DET
taxlaw-2840	588	2	individual	individual	NOUN
taxlaw-2840	588	3	with	with	ADP
taxlaw-2840	588	4	a	a	DET
taxlaw-2840	588	5	pending	pende	VERB
taxlaw-2840	588	6	asylum	asylum	NOUN
taxlaw-2840	588	7	application	application	NOUN
taxlaw-2840	588	8	is	be	AUX
taxlaw-2840	588	9	permitted	permit	VERB
taxlaw-2840	588	10	to	to	PART
taxlaw-2840	588	11	obtain	obtain	VERB
taxlaw-2840	588	12	an	an	DET
taxlaw-2840	588	13	employment	employment	NOUN
taxlaw-2840	588	14	authorization	authorization	NOUN
taxlaw-2840	588	15	document	document	NOUN
taxlaw-2840	588	16	once	once	SCONJ
taxlaw-2840	588	17	the	the	DET
taxlaw-2840	588	18	clock	clock	NOUN
taxlaw-2840	588	19	reaches	reach	VERB
taxlaw-2840	588	20	150	150	NUM
taxlaw-2840	588	21	days	day	NOUN
taxlaw-2840	588	22	.	.	PUNCT
taxlaw-2840	589	1	see	see	VERB
taxlaw-2840	589	2	jesús	jesús	PROPN
taxlaw-2840	589	3	saucedo	saucedo	PROPN
taxlaw-2840	589	4	&	&	CCONJ
taxlaw-2840	589	5	david	david	PROPN
taxlaw-2840	589	6	rodríguez	rodríguez	PROPN
taxlaw-2840	589	7	,	,	PUNCT
taxlaw-2840	589	8	up	up	ADV
taxlaw-2840	589	9	against	against	ADP
taxlaw-2840	589	10	the	the	DET
taxlaw-2840	589	11	asylum	asylum	NOUN
taxlaw-2840	589	12	clock	clock	NOUN
taxlaw-2840	589	13	:	:	PUNCT
taxlaw-2840	589	14	fixing	fix	VERB
taxlaw-2840	589	15	the	the	DET
taxlaw-2840	589	16	broken	broken	ADJ
taxlaw-2840	589	17	employment	employment	NOUN
taxlaw-2840	589	18	authorization	authorization	NOUN
taxlaw-2840	589	19	asylum	asylum	NOUN
taxlaw-2840	589	20	clock	clock	VERB
taxlaw-2840	589	21	3	3	NUM
taxlaw-2840	589	22	(	(	PUNCT
taxlaw-2840	589	23	2010	2010	NUM
taxlaw-2840	589	24	)	)	PUNCT
taxlaw-2840	589	25	.	.	PUNCT
taxlaw-2840	590	1	163	163	NUM
taxlaw-2840	590	2	see	see	VERB
taxlaw-2840	590	3	a.b.t	a.b.t	NOUN
taxlaw-2840	590	4	.	.	PUNCT
taxlaw-2840	591	1	v.	v.	CCONJ
taxlaw-2840	591	2	u.s	u.s	PROPN
taxlaw-2840	591	3	.	.	PROPN
taxlaw-2840	591	4	citizenship	citizenship	NOUN
taxlaw-2840	591	5	&	&	CCONJ
taxlaw-2840	591	6	immigration	immigration	PROPN
taxlaw-2840	591	7	servs	servs	PROPN
taxlaw-2840	591	8	.	.	PUNCT
taxlaw-2840	591	9	,	,	PUNCT
taxlaw-2840	591	10	no	no	INTJ
taxlaw-2840	591	11	.	.	PUNCT
taxlaw-2840	592	1	c11	c11	NOUN
taxlaw-2840	592	2	-	-	PUNCT
taxlaw-2840	592	3	2108	2108	NUM
taxlaw-2840	592	4	,	,	PUNCT
taxlaw-2840	592	5	2013	2013	NUM
taxlaw-2840	592	6	wl	wl	SYM
taxlaw-2840	592	7	5913323	5913323	NUM
taxlaw-2840	592	8	(	(	PUNCT
taxlaw-2840	592	9	w.d	w.d	PROPN
taxlaw-2840	592	10	.	.	PROPN
taxlaw-2840	592	11	wash	wash	PROPN
taxlaw-2840	592	12	.	.	PUNCT
taxlaw-2840	593	1	nov	nov	PROPN
taxlaw-2840	593	2	.	.	PROPN
taxlaw-2840	593	3	4	4	NUM
taxlaw-2840	593	4	,	,	PUNCT
taxlaw-2840	593	5	2013	2013	NUM
taxlaw-2840	593	6	)	)	PUNCT
taxlaw-2840	593	7	;	;	PUNCT
taxlaw-2840	593	8	shah	shah	NOUN
taxlaw-2840	593	9	,	,	PUNCT
taxlaw-2840	593	10	supra	supra	PROPN
taxlaw-2840	593	11	note	note	NOUN
taxlaw-2840	593	12	161	161	NUM
taxlaw-2840	593	13	,	,	PUNCT
taxlaw-2840	593	14	at	at	ADP
taxlaw-2840	593	15	816	816	NUM
taxlaw-2840	593	16	(	(	PUNCT
taxlaw-2840	593	17	2015	2015	NUM
taxlaw-2840	593	18	)	)	PUNCT
taxlaw-2840	593	19	(	(	PUNCT
taxlaw-2840	593	20	“	"	PUNCT
taxlaw-2840	593	21	exacerbating	exacerbate	VERB
taxlaw-2840	593	22	the	the	DET
taxlaw-2840	593	23	problem	problem	NOUN
taxlaw-2840	593	24	was	be	AUX
taxlaw-2840	593	25	the	the	DET
taxlaw-2840	593	26	extent	extent	NOUN
taxlaw-2840	593	27	to	to	PART
taxlaw-2840	593	28	which	which	PRON
taxlaw-2840	593	29	the	the	DET
taxlaw-2840	593	30	doj	doj	PROPN
taxlaw-2840	593	31	and	and	CCONJ
taxlaw-2840	593	32	the	the	DET
taxlaw-2840	593	33	dhs	dhs	PROPN
taxlaw-2840	593	34	were	be	AUX
taxlaw-2840	593	35	often	often	ADV
taxlaw-2840	593	36	unable	unable	ADJ
taxlaw-2840	593	37	to	to	PART
taxlaw-2840	593	38	effectively	effectively	ADV
taxlaw-2840	593	39	communicate	communicate	VERB
taxlaw-2840	593	40	regarding	regard	VERB
taxlaw-2840	593	41	when	when	SCONJ
taxlaw-2840	593	42	one	one	NUM
taxlaw-2840	593	43	agency	agency	NOUN
taxlaw-2840	593	44	was	be	AUX
taxlaw-2840	593	45	tolling	toll	VERB
taxlaw-2840	593	46	the	the	DET
taxlaw-2840	593	47	clock	clock	NOUN
taxlaw-2840	593	48	,	,	PUNCT
taxlaw-2840	593	49	both	both	PRON
taxlaw-2840	593	50	because	because	SCONJ
taxlaw-2840	593	51	they	they	PRON
taxlaw-2840	593	52	were	be	AUX
taxlaw-2840	593	53	not	not	PART
taxlaw-2840	593	54	keeping	keep	VERB
taxlaw-2840	593	55	sufficient	sufficient	ADJ
taxlaw-2840	593	56	track	track	NOUN
taxlaw-2840	593	57	of	of	ADP
taxlaw-2840	593	58	it	it	PRON
taxlaw-2840	593	59	themselves	themselves	PRON
taxlaw-2840	593	60	(	(	PUNCT
taxlaw-2840	593	61	due	due	ADP
taxlaw-2840	593	62	to	to	ADP
taxlaw-2840	593	63	bureaucratic	bureaucratic	ADJ
taxlaw-2840	593	64	ineptitude	ineptitude	NOUN
taxlaw-2840	593	65	)	)	PUNCT
taxlaw-2840	593	66	and	and	CCONJ
taxlaw-2840	593	67	because	because	SCONJ
taxlaw-2840	593	68	they	they	PRON
taxlaw-2840	593	69	rarely	rarely	ADV
taxlaw-2840	593	70	shared	share	VERB
taxlaw-2840	593	71	this	this	DET
taxlaw-2840	593	72	information	information	NOUN
taxlaw-2840	593	73	with	with	ADP
taxlaw-2840	593	74	one	one	NUM
taxlaw-2840	593	75	another	another	DET
taxlaw-2840	593	76	(	(	PUNCT
taxlaw-2840	593	77	due	due	ADP
taxlaw-2840	593	78	to	to	ADP
taxlaw-2840	593	79	inefficiencies	inefficiency	NOUN
taxlaw-2840	593	80	and	and	CCONJ
taxlaw-2840	593	81	firewalls	firewall	NOUN
taxlaw-2840	593	82	set	set	VERB
taxlaw-2840	593	83	up	up	ADP
taxlaw-2840	593	84	by	by	ADP
taxlaw-2840	593	85	the	the	DET
taxlaw-2840	593	86	division	division	NOUN
taxlaw-2840	593	87	of	of	ADP
taxlaw-2840	593	88	the	the	DET
taxlaw-2840	593	89	asylum	asylum	NOUN
taxlaw-2840	593	90	process	process	NOUN
taxlaw-2840	593	91	between	between	ADP
taxlaw-2840	593	92	the	the	DET
taxlaw-2840	593	93	two	two	NUM
taxlaw-2840	593	94	agencies	agency	NOUN
taxlaw-2840	593	95	.	.	PUNCT
taxlaw-2840	593	96	”	"	PUNCT
taxlaw-2840	593	97	)	)	PUNCT
taxlaw-2840	593	98	)	)	PUNCT
taxlaw-2840	593	99	.	.	PUNCT
taxlaw-2840	594	1	164	164	NUM
taxlaw-2840	594	2	see	see	VERB
taxlaw-2840	594	3	generally	generally	ADV
taxlaw-2840	594	4	julia	julia	PROPN
taxlaw-2840	594	5	braker	braker	PROPN
taxlaw-2840	594	6	,	,	PUNCT
taxlaw-2840	594	7	navigating	navigate	VERB
taxlaw-2840	594	8	the	the	DET
taxlaw-2840	594	9	relationship	relationship	NOUN
taxlaw-2840	594	10	between	between	ADP
taxlaw-2840	594	11	the	the	DET
taxlaw-2840	594	12	dhs	dhs	PROPN
taxlaw-2840	594	13	and	and	CCONJ
taxlaw-2840	594	14	the	the	DET
taxlaw-2840	594	15	dol	dol	NOUN
taxlaw-2840	594	16	:	:	PUNCT
taxlaw-2840	594	17	the	the	DET
taxlaw-2840	594	18	need	need	NOUN
taxlaw-2840	594	19	for	for	ADP
taxlaw-2840	594	20	federal	federal	ADJ
taxlaw-2840	594	21	legislation	legislation	NOUN
taxlaw-2840	594	22	to	to	PART
taxlaw-2840	594	23	protect	protect	VERB
taxlaw-2840	594	24	immigrant	immigrant	ADJ
taxlaw-2840	594	25	workers	worker	NOUN
taxlaw-2840	594	26	’	’	PART
taxlaw-2840	594	27	rights	right	NOUN
taxlaw-2840	594	28	,	,	PUNCT
taxlaw-2840	594	29	46	46	NUM
taxlaw-2840	594	30	colum	colum	NOUN
taxlaw-2840	594	31	.	.	PUNCT
taxlaw-2840	595	1	j.l	j.l	PROPN
taxlaw-2840	595	2	.	.	PROPN
taxlaw-2840	595	3	&	&	CCONJ
taxlaw-2840	595	4	soc	soc	PROPN
taxlaw-2840	595	5	.	.	PUNCT
taxlaw-2840	596	1	probs	probs	PROPN
taxlaw-2840	596	2	.	.	PUNCT
taxlaw-2840	597	1	329	329	NUM
taxlaw-2840	597	2	(	(	PUNCT
taxlaw-2840	597	3	2013	2013	NUM
taxlaw-2840	597	4	)	)	PUNCT
taxlaw-2840	597	5	;	;	PUNCT
taxlaw-2840	598	1	stephen	stephen	PROPN
taxlaw-2840	598	2	lee	lee	PROPN
taxlaw-2840	598	3	,	,	PUNCT
taxlaw-2840	598	4	monitoring	monitor	VERB
taxlaw-2840	598	5	immigration	immigration	NOUN
taxlaw-2840	598	6	enforcement	enforcement	NOUN
taxlaw-2840	598	7	,	,	PUNCT
taxlaw-2840	598	8	53	53	NUM
taxlaw-2840	598	9	ariz	ariz	NOUN
taxlaw-2840	598	10	.	.	PUNCT
taxlaw-2840	599	1	l.	l.	PROPN
taxlaw-2840	599	2	rev	rev	PROPN
taxlaw-2840	599	3	.	.	PROPN
taxlaw-2840	599	4	1089	1089	NUM
taxlaw-2840	599	5	(	(	PUNCT
taxlaw-2840	599	6	2011	2011	NUM
taxlaw-2840	599	7	)	)	PUNCT
taxlaw-2840	599	8	(	(	PUNCT
taxlaw-2840	599	9	surveying	survey	VERB
taxlaw-2840	599	10	enforcement	enforcement	NOUN
taxlaw-2840	599	11	conflicts	conflict	NOUN
taxlaw-2840	599	12	between	between	ADP
taxlaw-2840	599	13	ice	ice	NOUN
taxlaw-2840	599	14	and	and	CCONJ
taxlaw-2840	599	15	the	the	DET
taxlaw-2840	599	16	department	department	NOUN
taxlaw-2840	599	17	of	of	ADP
taxlaw-2840	599	18	labor	labor	NOUN
taxlaw-2840	599	19	)	)	PUNCT
taxlaw-2840	599	20	;	;	PUNCT
taxlaw-2840	600	1	daphna	daphna	PROPN
taxlaw-2840	600	2	renan	renan	PROPN
taxlaw-2840	600	3	,	,	PUNCT
taxlaw-2840	600	4	pooling	pool	VERB
taxlaw-2840	600	5	powers	power	NOUN
taxlaw-2840	600	6	,	,	PUNCT
taxlaw-2840	600	7	115	115	NUM
taxlaw-2840	600	8	colum	colum	NOUN
taxlaw-2840	600	9	.	.	PUNCT
taxlaw-2840	601	1	l.	l.	PROPN
taxlaw-2840	601	2	rev	rev	PROPN
taxlaw-2840	601	3	.	.	PROPN
taxlaw-2840	601	4	211	211	NUM
taxlaw-2840	601	5	(	(	PUNCT
taxlaw-2840	601	6	2015	2015	NUM
taxlaw-2840	601	7	)	)	PUNCT
taxlaw-2840	601	8	(	(	PUNCT
taxlaw-2840	601	9	discussing	discuss	VERB
taxlaw-2840	601	10	ice	ice	NOUN
taxlaw-2840	601	11	and	and	CCONJ
taxlaw-2840	601	12	the	the	DET
taxlaw-2840	601	13	fbi	fbi	PROPN
taxlaw-2840	601	14	’s	’s	PART
taxlaw-2840	601	15	pooling	pooling	NOUN
taxlaw-2840	601	16	of	of	ADP
taxlaw-2840	601	17	resources	resource	NOUN
taxlaw-2840	601	18	)	)	PUNCT
taxlaw-2840	601	19	.	.	PUNCT
taxlaw-2840	602	1	2016	2016	NUM
taxlaw-2840	602	2	]	]	PUNCT
taxlaw-2840	602	3	pursuing	pursue	VERB
taxlaw-2840	602	4	a	a	DET
taxlaw-2840	602	5	single	single	ADJ
taxlaw-2840	602	6	mission	mission	NOUN
taxlaw-2840	602	7	(	(	PUNCT
taxlaw-2840	602	8	or	or	CCONJ
taxlaw-2840	602	9	something	something	PRON
taxlaw-2840	602	10	closer	close	ADJ
taxlaw-2840	602	11	to	to	ADP
taxlaw-2840	602	12	it	it	PRON
taxlaw-2840	602	13	)	)	PUNCT
taxlaw-2840	602	14	193	193	NUM
taxlaw-2840	602	15	administration	administration	NOUN
taxlaw-2840	602	16	infrastructure	infrastructure	NOUN
taxlaw-2840	602	17	developed	develop	VERB
taxlaw-2840	602	18	over	over	ADP
taxlaw-2840	602	19	more	more	ADJ
taxlaw-2840	602	20	than	than	ADP
taxlaw-2840	602	21	100	100	NUM
taxlaw-2840	602	22	years	year	NOUN
taxlaw-2840	602	23	,	,	PUNCT
taxlaw-2840	602	24	only	only	ADV
taxlaw-2840	602	25	to	to	PART
taxlaw-2840	602	26	start	start	VERB
taxlaw-2840	602	27	over	over	ADP
taxlaw-2840	602	28	with	with	ADP
taxlaw-2840	602	29	a	a	DET
taxlaw-2840	602	30	new	new	ADJ
taxlaw-2840	602	31	revenue	revenue	NOUN
taxlaw-2840	602	32	agency	agency	NOUN
taxlaw-2840	602	33	,	,	PUNCT
taxlaw-2840	602	34	seems	seem	VERB
taxlaw-2840	602	35	wasteful	wasteful	ADJ
taxlaw-2840	602	36	and	and	CCONJ
taxlaw-2840	602	37	counterproductive	counterproductive	ADJ
taxlaw-2840	602	38	.	.	PUNCT
taxlaw-2840	603	1	nevertheless	nevertheless	ADV
taxlaw-2840	603	2	,	,	PUNCT
taxlaw-2840	603	3	although	although	SCONJ
taxlaw-2840	603	4	abolishing	abolish	VERB
taxlaw-2840	603	5	the	the	DET
taxlaw-2840	603	6	irs	irs	PROPN
taxlaw-2840	603	7	seems	seem	VERB
taxlaw-2840	603	8	drastic	drastic	ADJ
taxlaw-2840	603	9	as	as	ADP
taxlaw-2840	603	10	a	a	DET
taxlaw-2840	603	11	sound	sound	ADJ
taxlaw-2840	603	12	bite	bite	NOUN
taxlaw-2840	603	13	,	,	PUNCT
taxlaw-2840	603	14	dividing	divide	VERB
taxlaw-2840	603	15	the	the	DET
taxlaw-2840	603	16	irs	irs	PROPN
taxlaw-2840	603	17	into	into	ADP
taxlaw-2840	603	18	two	two	NUM
taxlaw-2840	603	19	or	or	CCONJ
taxlaw-2840	603	20	three	three	NUM
taxlaw-2840	603	21	new	new	ADJ
taxlaw-2840	603	22	agencies	agency	NOUN
taxlaw-2840	603	23	—	—	PUNCT
taxlaw-2840	603	24	one	one	NUM
taxlaw-2840	603	25	of	of	ADP
taxlaw-2840	603	26	which	which	PRON
taxlaw-2840	603	27	would	would	AUX
taxlaw-2840	603	28	focus	focus	VERB
taxlaw-2840	603	29	on	on	ADP
taxlaw-2840	603	30	revenue	revenue	NOUN
taxlaw-2840	603	31	raising	raise	VERB
taxlaw-2840	603	32	under	under	ADP
taxlaw-2840	603	33	a	a	DET
taxlaw-2840	603	34	new	new	ADJ
taxlaw-2840	603	35	name	name	NOUN
taxlaw-2840	603	36	—	—	PUNCT
taxlaw-2840	603	37	has	have	VERB
taxlaw-2840	603	38	its	its	PRON
taxlaw-2840	603	39	merits	merit	NOUN
taxlaw-2840	603	40	.	.	PUNCT
taxlaw-2840	604	1	arguably	arguably	ADV
taxlaw-2840	604	2	,	,	PUNCT
taxlaw-2840	604	3	the	the	DET
taxlaw-2840	604	4	“	"	PUNCT
taxlaw-2840	604	5	internal	internal	ADJ
taxlaw-2840	604	6	revenue	revenue	NOUN
taxlaw-2840	604	7	service	service	NOUN
taxlaw-2840	604	8	”	"	PUNCT
taxlaw-2840	604	9	brand	brand	NOUN
taxlaw-2840	604	10	has	have	AUX
taxlaw-2840	604	11	been	be	AUX
taxlaw-2840	604	12	substantially	substantially	ADV
taxlaw-2840	604	13	compromised	compromise	VERB
taxlaw-2840	604	14	in	in	ADP
taxlaw-2840	604	15	the	the	DET
taxlaw-2840	604	16	eyes	eye	NOUN
taxlaw-2840	604	17	of	of	ADP
taxlaw-2840	604	18	at	at	ADV
taxlaw-2840	604	19	least	least	ADJ
taxlaw-2840	604	20	a	a	DET
taxlaw-2840	604	21	plurality	plurality	NOUN
taxlaw-2840	604	22	of	of	ADP
taxlaw-2840	604	23	the	the	DET
taxlaw-2840	604	24	taxpaying	taxpaying	NOUN
taxlaw-2840	604	25	public	public	NOUN
taxlaw-2840	604	26	.	.	PUNCT
taxlaw-2840	605	1	at	at	ADP
taxlaw-2840	605	2	the	the	DET
taxlaw-2840	605	3	risk	risk	NOUN
taxlaw-2840	605	4	of	of	ADP
taxlaw-2840	605	5	giving	give	VERB
taxlaw-2840	605	6	bragging	brag	VERB
taxlaw-2840	605	7	rights	right	NOUN
taxlaw-2840	605	8	to	to	ADP
taxlaw-2840	605	9	demagogues	demagogue	NOUN
taxlaw-2840	605	10	,	,	PUNCT
taxlaw-2840	605	11	dividing	divide	VERB
taxlaw-2840	605	12	the	the	DET
taxlaw-2840	605	13	irs	irs	PROPN
taxlaw-2840	605	14	into	into	ADP
taxlaw-2840	605	15	two	two	NUM
taxlaw-2840	605	16	or	or	CCONJ
taxlaw-2840	605	17	three	three	NUM
taxlaw-2840	605	18	new	new	ADJ
taxlaw-2840	605	19	agencies	agency	NOUN
taxlaw-2840	605	20	might	might	AUX
taxlaw-2840	605	21	give	give	VERB
taxlaw-2840	605	22	the	the	DET
taxlaw-2840	605	23	revenue	revenue	NOUN
taxlaw-2840	605	24	collection	collection	NOUN
taxlaw-2840	605	25	arm	arm	VERB
taxlaw-2840	605	26	a	a	DET
taxlaw-2840	605	27	fresh	fresh	ADJ
taxlaw-2840	605	28	start	start	NOUN
taxlaw-2840	605	29	.	.	PUNCT
taxlaw-2840	606	1	with	with	ADP
taxlaw-2840	606	2	that	that	DET
taxlaw-2840	606	3	fresh	fresh	ADJ
taxlaw-2840	606	4	start	start	NOUN
taxlaw-2840	606	5	,	,	PUNCT
taxlaw-2840	606	6	perhaps	perhaps	ADV
taxlaw-2840	606	7	congress	congress	PROPN
taxlaw-2840	606	8	might	might	AUX
taxlaw-2840	606	9	be	be	AUX
taxlaw-2840	606	10	persuaded	persuade	VERB
taxlaw-2840	606	11	to	to	PART
taxlaw-2840	606	12	“	"	PUNCT
taxlaw-2840	606	13	restore	restore	VERB
taxlaw-2840	606	14	”	"	PUNCT
taxlaw-2840	606	15	funding	funding	NOUN
taxlaw-2840	606	16	to	to	ADP
taxlaw-2840	606	17	those	those	DET
taxlaw-2840	606	18	new	new	ADJ
taxlaw-2840	606	19	agencies	agency	NOUN
taxlaw-2840	606	20	.	.	PUNCT
taxlaw-2840	607	1	whether	whether	SCONJ
taxlaw-2840	607	2	cast	cast	VERB
taxlaw-2840	607	3	as	as	ADP
taxlaw-2840	607	4	spinning	spin	VERB
taxlaw-2840	607	5	off	off	ADP
taxlaw-2840	607	6	certain	certain	ADJ
taxlaw-2840	607	7	programs	program	NOUN
taxlaw-2840	607	8	and	and	CCONJ
taxlaw-2840	607	9	functions	function	NOUN
taxlaw-2840	607	10	or	or	CCONJ
taxlaw-2840	607	11	dividing	divide	VERB
taxlaw-2840	607	12	the	the	DET
taxlaw-2840	607	13	irs	irs	PROPN
taxlaw-2840	607	14	outright	outright	ADV
taxlaw-2840	607	15	,	,	PUNCT
taxlaw-2840	607	16	either	either	CCONJ
taxlaw-2840	607	17	approach	approach	NOUN
taxlaw-2840	607	18	to	to	ADP
taxlaw-2840	607	19	restructuring	restructure	VERB
taxlaw-2840	607	20	the	the	DET
taxlaw-2840	607	21	irs	irs	PROPN
taxlaw-2840	607	22	would	would	AUX
taxlaw-2840	607	23	likely	likely	ADV
taxlaw-2840	607	24	give	give	VERB
taxlaw-2840	607	25	rise	rise	NOUN
taxlaw-2840	607	26	to	to	ADP
taxlaw-2840	607	27	interagency	interagency	NOUN
taxlaw-2840	607	28	coordination	coordination	NOUN
taxlaw-2840	607	29	problems	problem	NOUN
taxlaw-2840	607	30	.	.	PUNCT
taxlaw-2840	608	1	jody	jody	PROPN
taxlaw-2840	608	2	freeman	freeman	PROPN
taxlaw-2840	608	3	and	and	CCONJ
taxlaw-2840	608	4	jim	jim	PROPN
taxlaw-2840	608	5	rossi	rossi	PROPN
taxlaw-2840	608	6	stress	stress	VERB
taxlaw-2840	608	7	the	the	DET
taxlaw-2840	608	8	importance	importance	NOUN
taxlaw-2840	608	9	of	of	ADP
taxlaw-2840	608	10	interagency	interagency	NOUN
taxlaw-2840	608	11	coordination	coordination	NOUN
taxlaw-2840	608	12	in	in	ADP
taxlaw-2840	608	13	an	an	DET
taxlaw-2840	608	14	age	age	NOUN
taxlaw-2840	608	15	where	where	SCONJ
taxlaw-2840	608	16	“	"	PUNCT
taxlaw-2840	608	17	so	so	ADV
taxlaw-2840	608	18	many	many	ADJ
taxlaw-2840	608	19	domains	domain	NOUN
taxlaw-2840	608	20	of	of	ADP
taxlaw-2840	608	21	social	social	ADJ
taxlaw-2840	608	22	and	and	CCONJ
taxlaw-2840	608	23	economic	economic	ADJ
taxlaw-2840	608	24	regulation	regulation	NOUN
taxlaw-2840	608	25	now	now	ADV
taxlaw-2840	608	26	seen	see	VERB
taxlaw-2840	608	27	populated	populate	VERB
taxlaw-2840	608	28	by	by	ADP
taxlaw-2840	608	29	numerous	numerous	ADJ
taxlaw-2840	608	30	agencies	agency	NOUN
taxlaw-2840	608	31	,	,	PUNCT
taxlaw-2840	608	32	which	which	PRON
taxlaw-2840	608	33	—	—	PUNCT
taxlaw-2840	608	34	to	to	PART
taxlaw-2840	608	35	satisfy	satisfy	VERB
taxlaw-2840	608	36	their	their	PRON
taxlaw-2840	608	37	missions	mission	NOUN
taxlaw-2840	608	38	—	—	PUNCT
taxlaw-2840	608	39	must	must	AUX
taxlaw-2840	608	40	work	work	VERB
taxlaw-2840	608	41	together	together	ADV
taxlaw-2840	608	42	cooperatively	cooperatively	ADV
taxlaw-2840	608	43	or	or	CCONJ
taxlaw-2840	608	44	live	live	VERB
taxlaw-2840	608	45	side	side	NOUN
taxlaw-2840	608	46	by	by	ADP
taxlaw-2840	608	47	side	side	NOUN
taxlaw-2840	608	48	compatibly	compatibly	ADV
taxlaw-2840	608	49	.	.	PUNCT
taxlaw-2840	608	50	”	"	PUNCT
taxlaw-2840	609	1	165	165	NUM
taxlaw-2840	609	2	nevertheless	nevertheless	ADV
taxlaw-2840	609	3	,	,	PUNCT
taxlaw-2840	609	4	potential	potential	ADJ
taxlaw-2840	609	5	interagency	interagency	NOUN
taxlaw-2840	609	6	coordination	coordination	NOUN
taxlaw-2840	609	7	issues	issue	NOUN
taxlaw-2840	609	8	are	be	AUX
taxlaw-2840	609	9	not	not	PART
taxlaw-2840	609	10	without	without	ADP
taxlaw-2840	609	11	remedy	remedy	NOUN
taxlaw-2840	609	12	.	.	PUNCT
taxlaw-2840	610	1	whatever	whatever	DET
taxlaw-2840	610	2	combination	combination	NOUN
taxlaw-2840	610	3	of	of	ADP
taxlaw-2840	610	4	agencies	agency	NOUN
taxlaw-2840	610	5	emerges	emerge	VERB
taxlaw-2840	610	6	from	from	ADP
taxlaw-2840	610	7	reorganizing	reorganize	VERB
taxlaw-2840	610	8	the	the	DET
taxlaw-2840	610	9	irs	irs	PROPN
taxlaw-2840	610	10	can	can	AUX
taxlaw-2840	610	11	deliberately	deliberately	ADV
taxlaw-2840	610	12	pursue	pursue	VERB
taxlaw-2840	610	13	both	both	DET
taxlaw-2840	610	14	formal	formal	ADJ
taxlaw-2840	610	15	interagency	interagency	NOUN
taxlaw-2840	610	16	agreements	agreement	NOUN
taxlaw-2840	610	17	and	and	CCONJ
taxlaw-2840	610	18	informal	informal	ADJ
taxlaw-2840	610	19	interagency	interagency	NOUN
taxlaw-2840	610	20	consultations	consultation	NOUN
taxlaw-2840	610	21	,	,	PUNCT
taxlaw-2840	610	22	can	can	AUX
taxlaw-2840	610	23	coordinate	coordinate	VERB
taxlaw-2840	610	24	policymaking	policymake	VERB
taxlaw-2840	610	25	(	(	PUNCT
taxlaw-2840	610	26	much	much	ADV
taxlaw-2840	610	27	as	as	SCONJ
taxlaw-2840	610	28	the	the	DET
taxlaw-2840	610	29	irs	irs	PROPN
taxlaw-2840	610	30	,	,	PUNCT
taxlaw-2840	610	31	the	the	DET
taxlaw-2840	610	32	department	department	NOUN
taxlaw-2840	610	33	of	of	ADP
taxlaw-2840	610	34	labor	labor	NOUN
taxlaw-2840	610	35	,	,	PUNCT
taxlaw-2840	610	36	and	and	CCONJ
taxlaw-2840	610	37	the	the	DET
taxlaw-2840	610	38	department	department	NOUN
taxlaw-2840	610	39	of	of	ADP
taxlaw-2840	610	40	health	health	PROPN
taxlaw-2840	610	41	and	and	CCONJ
taxlaw-2840	610	42	human	human	PROPN
taxlaw-2840	610	43	services	service	NOUN
taxlaw-2840	610	44	do	do	VERB
taxlaw-2840	610	45	presently	presently	ADV
taxlaw-2840	610	46	in	in	ADP
taxlaw-2840	610	47	the	the	DET
taxlaw-2840	610	48	erisa	erisa	NOUN
taxlaw-2840	610	49	and	and	CCONJ
taxlaw-2840	610	50	affordable	affordable	ADJ
taxlaw-2840	610	51	care	care	NOUN
taxlaw-2840	610	52	act	act	PROPN
taxlaw-2840	610	53	contexts	contexts	PROPN
taxlaw-2840	610	54	)	)	PUNCT
taxlaw-2840	610	55	,	,	PUNCT
taxlaw-2840	610	56	and	and	CCONJ
taxlaw-2840	610	57	can	can	AUX
taxlaw-2840	610	58	seek	seek	VERB
taxlaw-2840	610	59	the	the	DET
taxlaw-2840	610	60	assistance	assistance	NOUN
taxlaw-2840	610	61	of	of	ADP
taxlaw-2840	610	62	the	the	DET
taxlaw-2840	610	63	office	office	NOUN
taxlaw-2840	610	64	of	of	ADP
taxlaw-2840	610	65	information	information	NOUN
taxlaw-2840	610	66	and	and	CCONJ
taxlaw-2840	610	67	regulatory	regulatory	ADJ
taxlaw-2840	610	68	affairs	affair	NOUN
taxlaw-2840	610	69	to	to	PART
taxlaw-2840	610	70	prevent	prevent	VERB
taxlaw-2840	610	71	coordination	coordination	NOUN
taxlaw-2840	610	72	problems.166	problems.166	NOUN
taxlaw-2840	610	73	where	where	SCONJ
taxlaw-2840	610	74	there	there	PRON
taxlaw-2840	610	75	’s	’	VERB
taxlaw-2840	610	76	a	a	DET
taxlaw-2840	610	77	will	will	NOUN
taxlaw-2840	610	78	,	,	PUNCT
taxlaw-2840	610	79	there	there	PRON
taxlaw-2840	610	80	’s	’	VERB
taxlaw-2840	610	81	a	a	DET
taxlaw-2840	610	82	way	way	NOUN
taxlaw-2840	610	83	to	to	PART
taxlaw-2840	610	84	minimize	minimize	VERB
taxlaw-2840	610	85	interagency	interagency	NOUN
taxlaw-2840	610	86	coordination	coordination	NOUN
taxlaw-2840	610	87	challenges	challenge	NOUN
taxlaw-2840	610	88	.	.	PUNCT
taxlaw-2840	611	1	v.	v.	ADP
taxlaw-2840	611	2	conclusion	conclusion	NOUN
taxlaw-2840	611	3	the	the	DET
taxlaw-2840	611	4	irs	irs	PROPN
taxlaw-2840	611	5	is	be	AUX
taxlaw-2840	611	6	in	in	ADP
taxlaw-2840	611	7	perilous	perilous	ADJ
taxlaw-2840	611	8	shape	shape	NOUN
taxlaw-2840	611	9	at	at	ADP
taxlaw-2840	611	10	the	the	DET
taxlaw-2840	611	11	moment	moment	NOUN
taxlaw-2840	611	12	,	,	PUNCT
taxlaw-2840	611	13	and	and	CCONJ
taxlaw-2840	611	14	its	its	PRON
taxlaw-2840	611	15	condition	condition	NOUN
taxlaw-2840	611	16	is	be	AUX
taxlaw-2840	611	17	largely	largely	ADV
taxlaw-2840	611	18	congress	congress	PROPN
taxlaw-2840	611	19	’s	’s	PART
taxlaw-2840	611	20	fault	fault	NOUN
taxlaw-2840	611	21	.	.	PUNCT
taxlaw-2840	612	1	congress	congress	PROPN
taxlaw-2840	612	2	has	have	AUX
taxlaw-2840	612	3	burdened	burden	VERB
taxlaw-2840	612	4	the	the	DET
taxlaw-2840	612	5	irs	irs	PROPN
taxlaw-2840	612	6	with	with	ADP
taxlaw-2840	612	7	too	too	ADV
taxlaw-2840	612	8	many	many	ADJ
taxlaw-2840	612	9	secondary	secondary	ADJ
taxlaw-2840	612	10	social	social	ADJ
taxlaw-2840	612	11	welfare	welfare	NOUN
taxlaw-2840	612	12	and	and	CCONJ
taxlaw-2840	612	13	regulatory	regulatory	ADJ
taxlaw-2840	612	14	programs	program	NOUN
taxlaw-2840	612	15	,	,	PUNCT
taxlaw-2840	612	16	most	most	ADJ
taxlaw-2840	612	17	of	of	ADP
taxlaw-2840	612	18	which	which	PRON
taxlaw-2840	612	19	have	have	VERB
taxlaw-2840	612	20	little	little	ADJ
taxlaw-2840	612	21	to	to	ADP
taxlaw-2840	612	22	no	no	DET
taxlaw-2840	612	23	relation	relation	NOUN
taxlaw-2840	612	24	to	to	ADP
taxlaw-2840	612	25	the	the	DET
taxlaw-2840	612	26	irs	irs	PROPN
taxlaw-2840	612	27	’s	’s	PART
taxlaw-2840	612	28	primary	primary	ADJ
taxlaw-2840	612	29	mission	mission	NOUN
taxlaw-2840	612	30	:	:	PUNCT
taxlaw-2840	612	31	collecting	collect	VERB
taxlaw-2840	612	32	taxes	taxis	NOUN
taxlaw-2840	612	33	.	.	PUNCT
taxlaw-2840	613	1	the	the	DET
taxlaw-2840	613	2	irs	irs	PROPN
taxlaw-2840	613	3	has	have	AUX
taxlaw-2840	613	4	made	make	VERB
taxlaw-2840	613	5	its	its	PRON
taxlaw-2840	613	6	own	own	ADJ
taxlaw-2840	613	7	share	share	NOUN
taxlaw-2840	613	8	of	of	ADP
taxlaw-2840	613	9	errors	error	NOUN
taxlaw-2840	613	10	,	,	PUNCT
taxlaw-2840	613	11	but	but	CCONJ
taxlaw-2840	613	12	so	so	ADV
taxlaw-2840	613	13	do	do	VERB
taxlaw-2840	613	14	we	we	PRON
taxlaw-2840	613	15	all	all	PRON
taxlaw-2840	613	16	when	when	SCONJ
taxlaw-2840	613	17	given	give	VERB
taxlaw-2840	613	18	responsibilities	responsibility	NOUN
taxlaw-2840	613	19	for	for	ADP
taxlaw-2840	613	20	which	which	PRON
taxlaw-2840	613	21	we	we	PRON
taxlaw-2840	613	22	are	be	AUX
taxlaw-2840	613	23	unprepared	unprepared	ADJ
taxlaw-2840	613	24	and	and	CCONJ
taxlaw-2840	613	25	ill	ill	ADV
taxlaw-2840	613	26	-	-	PUNCT
taxlaw-2840	613	27	suited	suit	VERB
taxlaw-2840	613	28	.	.	PUNCT
taxlaw-2840	614	1	the	the	DET
taxlaw-2840	614	2	secondary	secondary	ADJ
taxlaw-2840	614	3	functions	function	NOUN
taxlaw-2840	614	4	assigned	assign	VERB
taxlaw-2840	614	5	by	by	ADP
taxlaw-2840	614	6	congress	congress	PROPN
taxlaw-2840	614	7	to	to	ADP
taxlaw-2840	614	8	the	the	DET
taxlaw-2840	614	9	irs	irs	PROPN
taxlaw-2840	614	10	divert	divert	VERB
taxlaw-2840	614	11	too	too	ADV
taxlaw-2840	614	12	many	many	ADJ
taxlaw-2840	614	13	resources	resource	NOUN
taxlaw-2840	614	14	from	from	ADP
taxlaw-2840	614	15	the	the	DET
taxlaw-2840	614	16	irs	irs	PROPN
taxlaw-2840	614	17	’s	’s	PART
taxlaw-2840	614	18	core	core	NOUN
taxlaw-2840	614	19	mission	mission	NOUN
taxlaw-2840	614	20	.	.	PUNCT
taxlaw-2840	615	1	the	the	DET
taxlaw-2840	615	2	irs	irs	PROPN
taxlaw-2840	615	3	and	and	CCONJ
taxlaw-2840	615	4	its	its	PRON
taxlaw-2840	615	5	personnel	personnel	NOUN
taxlaw-2840	615	6	lack	lack	VERB
taxlaw-2840	615	7	the	the	DET
taxlaw-2840	615	8	expertise	expertise	NOUN
taxlaw-2840	615	9	to	to	PART
taxlaw-2840	615	10	assess	assess	VERB
taxlaw-2840	615	11	the	the	DET
taxlaw-2840	615	12	political	political	ADJ
taxlaw-2840	615	13	consequences	consequence	NOUN
taxlaw-2840	615	14	of	of	ADP
taxlaw-2840	615	15	many	many	ADJ
taxlaw-2840	615	16	of	of	ADP
taxlaw-2840	615	17	the	the	DET
taxlaw-2840	615	18	administrative	administrative	ADJ
taxlaw-2840	615	19	decisions	decision	NOUN
taxlaw-2840	615	20	the	the	DET
taxlaw-2840	615	21	irs	irs	PROPN
taxlaw-2840	615	22	must	must	AUX
taxlaw-2840	615	23	make	make	VERB
taxlaw-2840	615	24	on	on	ADP
taxlaw-2840	615	25	a	a	DET
taxlaw-2840	615	26	day	day	NOUN
taxlaw-2840	615	27	-	-	PUNCT
taxlaw-2840	615	28	to	to	ADP
taxlaw-2840	615	29	-	-	PUNCT
taxlaw-2840	615	30	day	day	NOUN
taxlaw-2840	615	31	basis	basis	NOUN
taxlaw-2840	615	32	.	.	PUNCT
taxlaw-2840	616	1	politically	politically	ADV
taxlaw-2840	616	2	-	-	PUNCT
taxlaw-2840	616	3	controversial	controversial	ADJ
taxlaw-2840	616	4	decisions	decision	NOUN
taxlaw-2840	616	5	upset	upset	VERB
taxlaw-2840	616	6	taxpayers	taxpayer	NOUN
taxlaw-2840	616	7	,	,	PUNCT
taxlaw-2840	616	8	give	give	VERB
taxlaw-2840	616	9	rise	rise	NOUN
taxlaw-2840	616	10	to	to	ADP
taxlaw-2840	616	11	skepticism	skepticism	NOUN
taxlaw-2840	616	12	regarding	regard	VERB
taxlaw-2840	616	13	the	the	DET
taxlaw-2840	616	14	fairness	fairness	NOUN
taxlaw-2840	616	15	and	and	CCONJ
taxlaw-2840	616	16	legitimacy	legitimacy	NOUN
taxlaw-2840	616	17	of	of	ADP
taxlaw-2840	616	18	the	the	DET
taxlaw-2840	616	19	tax	tax	NOUN
taxlaw-2840	616	20	system	system	NOUN
taxlaw-2840	616	21	,	,	PUNCT
taxlaw-2840	616	22	and	and	CCONJ
taxlaw-2840	616	23	thus	thus	ADV
taxlaw-2840	616	24	imperil	imperil	VERB
taxlaw-2840	616	25	tax	tax	NOUN
taxlaw-2840	616	26	compliance	compliance	NOUN
taxlaw-2840	616	27	.	.	PUNCT
taxlaw-2840	617	1	finding	find	VERB
taxlaw-2840	617	2	a	a	DET
taxlaw-2840	617	3	way	way	NOUN
taxlaw-2840	617	4	to	to	PART
taxlaw-2840	617	5	separate	separate	VERB
taxlaw-2840	617	6	some	some	PRON
taxlaw-2840	617	7	of	of	ADP
taxlaw-2840	617	8	the	the	DET
taxlaw-2840	617	9	largest	large	ADJ
taxlaw-2840	617	10	and	and	CCONJ
taxlaw-2840	617	11	most	most	ADV
taxlaw-2840	617	12	politically	politically	ADV
taxlaw-2840	617	13	fraught	fraught	ADJ
taxlaw-2840	617	14	nonrevenue	nonrevenue	ADJ
taxlaw-2840	617	15	raising	raise	VERB
taxlaw-2840	617	16	functions	function	NOUN
taxlaw-2840	617	17	from	from	ADP
taxlaw-2840	617	18	the	the	DET
taxlaw-2840	617	19	irs	irs	PROPN
taxlaw-2840	617	20	,	,	PUNCT
taxlaw-2840	617	21	such	such	ADJ
taxlaw-2840	617	22	as	as	ADP
taxlaw-2840	617	23	exempt	exempt	ADJ
taxlaw-2840	617	24	status	status	NOUN
taxlaw-2840	617	25	determinations	determination	NOUN
taxlaw-2840	617	26	or	or	CCONJ
taxlaw-2840	617	27	health	health	NOUN
taxlaw-2840	617	28	policy	policy	NOUN
taxlaw-2840	617	29	administration	administration	NOUN
taxlaw-2840	617	30	,	,	PUNCT
taxlaw-2840	617	31	would	would	AUX
taxlaw-2840	617	32	allow	allow	VERB
taxlaw-2840	617	33	the	the	DET
taxlaw-2840	617	34	irs	irs	PROPN
taxlaw-2840	617	35	to	to	PART
taxlaw-2840	617	36	avoid	avoid	VERB
taxlaw-2840	617	37	such	such	ADJ
taxlaw-2840	617	38	political	political	ADJ
taxlaw-2840	617	39	turmoil	turmoil	NOUN
taxlaw-2840	617	40	and	and	CCONJ
taxlaw-2840	617	41	return	return	VERB
taxlaw-2840	617	42	its	its	PRON
taxlaw-2840	617	43	focus	focus	NOUN
taxlaw-2840	617	44	to	to	ADP
taxlaw-2840	617	45	its	its	PRON
taxlaw-2840	617	46	core	core	NOUN
taxlaw-2840	617	47	expertise	expertise	NOUN
taxlaw-2840	617	48	.	.	PUNCT
taxlaw-2840	618	1	at	at	ADP
taxlaw-2840	618	2	the	the	DET
taxlaw-2840	618	3	very	very	ADV
taxlaw-2840	618	4	least	least	ADJ
taxlaw-2840	618	5	,	,	PUNCT
taxlaw-2840	618	6	the	the	DET
taxlaw-2840	618	7	idea	idea	NOUN
taxlaw-2840	618	8	is	be	AUX
taxlaw-2840	618	9	worth	worth	ADJ
taxlaw-2840	618	10	considering	consider	VERB
taxlaw-2840	618	11	.	.	PUNCT
taxlaw-2840	619	1	165	165	NUM
taxlaw-2840	619	2	see	see	VERB
taxlaw-2840	619	3	jody	jody	PROPN
taxlaw-2840	619	4	freeman	freeman	PROPN
taxlaw-2840	619	5	&	&	CCONJ
taxlaw-2840	619	6	jim	jim	PROPN
taxlaw-2840	619	7	rossi	rossi	PROPN
taxlaw-2840	619	8	,	,	PUNCT
taxlaw-2840	619	9	agency	agency	NOUN
taxlaw-2840	619	10	coordination	coordination	NOUN
taxlaw-2840	619	11	in	in	ADP
taxlaw-2840	619	12	shared	share	VERB
taxlaw-2840	619	13	regulatory	regulatory	ADJ
taxlaw-2840	619	14	space	space	NOUN
taxlaw-2840	619	15	,	,	PUNCT
taxlaw-2840	619	16	125	125	NUM
taxlaw-2840	619	17	harv	harv	NOUN
taxlaw-2840	619	18	.	.	PUNCT
taxlaw-2840	620	1	l.	l.	PROPN
taxlaw-2840	620	2	rev	rev	PROPN
taxlaw-2840	620	3	.	.	PROPN
taxlaw-2840	620	4	1131	1131	NUM
taxlaw-2840	620	5	,	,	PUNCT
taxlaw-2840	620	6	1137–38	1137–38	NUM
taxlaw-2840	620	7	(	(	PUNCT
taxlaw-2840	620	8	2012	2012	NUM
taxlaw-2840	620	9	)	)	PUNCT
taxlaw-2840	620	10	.	.	PUNCT
taxlaw-2840	621	1	166	166	NUM
taxlaw-2840	621	2	see	see	VERB
taxlaw-2840	621	3	i	i	PRON
taxlaw-2840	621	4	d.	d.	PROPN
taxlaw-2840	621	5	at	at	ADP
taxlaw-2840	621	6	1138–1178	1138–1178	NUM
taxlaw-2840	621	7	.	.	PUNCT