id	sid	tid	token	lemma	pos
taxlaw-2853	1	1	microsoft	microsoft	PROPN
taxlaw-2853	1	2	word	word	PROPN
taxlaw-2853	1	3	8-3-field.docx	8-3-field.docx	NUM
taxlaw-2853	1	4	fostering	foster	VERB
taxlaw-2853	1	5	ethical	ethical	ADJ
taxlaw-2853	1	6	professional	professional	ADJ
taxlaw-2853	1	7	identity	identity	NOUN
taxlaw-2853	1	8	in	in	ADP
taxlaw-2853	1	9	tax	tax	NOUN
taxlaw-2853	1	10	:	:	PUNCT
taxlaw-2853	1	11	using	use	VERB
taxlaw-2853	1	12	the	the	DET
taxlaw-2853	1	13	traditional	traditional	ADJ
taxlaw-2853	1	14	tax	tax	NOUN
taxlaw-2853	1	15	classroom	classroom	NOUN
taxlaw-2853	1	16	heather	heather	PROPN
taxlaw-2853	1	17	m.	m.	NOUN
taxlaw-2853	1	18	field	field	NOUN
taxlaw-2853	1	19	*	*	PUNCT
taxlaw-2853	1	20	abstract	abstract	ADJ
taxlaw-2853	1	21	*	*	PUNCT
taxlaw-2853	1	22	professor	professor	NOUN
taxlaw-2853	1	23	of	of	ADP
taxlaw-2853	1	24	law	law	PROPN
taxlaw-2853	1	25	&	&	CCONJ
taxlaw-2853	1	26	eucalyptus	eucalyptus	PROPN
taxlaw-2853	1	27	foundation	foundation	PROPN
taxlaw-2853	1	28	chair	chair	PROPN
taxlaw-2853	1	29	,	,	PUNCT
taxlaw-2853	1	30	university	university	PROPN
taxlaw-2853	1	31	of	of	ADP
taxlaw-2853	1	32	california	california	PROPN
taxlaw-2853	1	33	hastings	hastings	PROPN
taxlaw-2853	1	34	college	college	PROPN
taxlaw-2853	1	35	of	of	ADP
taxlaw-2853	1	36	the	the	DET
taxlaw-2853	1	37	law	law	NOUN
taxlaw-2853	1	38	.	.	PUNCT
taxlaw-2853	2	1	i	i	PRON
taxlaw-2853	2	2	appreciate	appreciate	VERB
taxlaw-2853	2	3	the	the	DET
taxlaw-2853	2	4	opportunity	opportunity	NOUN
taxlaw-2853	2	5	to	to	PART
taxlaw-2853	2	6	present	present	VERB
taxlaw-2853	2	7	this	this	DET
taxlaw-2853	2	8	project	project	NOUN
taxlaw-2853	2	9	at	at	ADP
taxlaw-2853	2	10	the	the	DET
taxlaw-2853	2	11	university	university	PROPN
taxlaw-2853	2	12	of	of	ADP
taxlaw-2853	2	13	washington	washington	PROPN
taxlaw-2853	2	14	symposium	symposium	NOUN
taxlaw-2853	2	15	on	on	ADP
taxlaw-2853	2	16	protecting	protect	VERB
taxlaw-2853	2	17	taxpayer	taxpayer	NOUN
taxlaw-2853	2	18	rights	right	NOUN
taxlaw-2853	2	19	,	,	PUNCT
taxlaw-2853	2	20	at	at	ADP
taxlaw-2853	2	21	the	the	DET
taxlaw-2853	2	22	american	american	PROPN
taxlaw-2853	2	23	tax	tax	PROPN
taxlaw-2853	2	24	association	association	PROPN
taxlaw-2853	2	25	teaching	teaching	PROPN
taxlaw-2853	2	26	&	&	CCONJ
taxlaw-2853	2	27	curriculum	curriculum	PROPN
taxlaw-2853	2	28	conference	conference	NOUN
taxlaw-2853	2	29	,	,	PUNCT
taxlaw-2853	2	30	and	and	CCONJ
taxlaw-2853	2	31	at	at	ADP
taxlaw-2853	2	32	a	a	DET
taxlaw-2853	2	33	uc	uc	PROPN
taxlaw-2853	2	34	hastings	hastings	PROPN
taxlaw-2853	2	35	teaching	teach	VERB
taxlaw-2853	2	36	roundtable	roundtable	NOUN
taxlaw-2853	2	37	.	.	PUNCT
taxlaw-2853	3	1	i	i	PRON
taxlaw-2853	3	2	thank	thank	VERB
taxlaw-2853	3	3	the	the	DET
taxlaw-2853	3	4	event	event	NOUN
taxlaw-2853	3	5	participants	participant	NOUN
taxlaw-2853	3	6	and	and	CCONJ
taxlaw-2853	3	7	kate	kate	PROPN
taxlaw-2853	3	8	bloch	bloch	PROPN
taxlaw-2853	3	9	,	,	PUNCT
taxlaw-2853	3	10	scott	scott	PROPN
taxlaw-2853	3	11	fruehwald	fruehwald	PROPN
taxlaw-2853	3	12	,	,	PUNCT
taxlaw-2853	3	13	daniel	daniel	PROPN
taxlaw-2853	3	14	lathrope	lathrope	PROPN
taxlaw-2853	3	15	,	,	PUNCT
taxlaw-2853	3	16	manoj	manoj	PROPN
taxlaw-2853	3	17	viswanathan	viswanathan	PROPN
taxlaw-2853	3	18	,	,	PUNCT
taxlaw-2853	3	19	and	and	CCONJ
taxlaw-2853	3	20	alina	alina	PROPN
taxlaw-2853	3	21	ball	ball	PROPN
taxlaw-2853	3	22	for	for	ADP
taxlaw-2853	3	23	their	their	PRON
taxlaw-2853	3	24	feedback	feedback	NOUN
taxlaw-2853	3	25	.	.	PUNCT
taxlaw-2853	4	1	216	216	NUM
taxlaw-2853	4	2	columbia	columbia	PROPN
taxlaw-2853	4	3	journal	journal	PROPN
taxlaw-2853	4	4	of	of	ADP
taxlaw-2853	4	5	tax	tax	NOUN
taxlaw-2853	4	6	law	law	NOUN
taxlaw-2853	4	7	[	[	X
taxlaw-2853	4	8	vol.8:215	vol.8:215	PROPN
taxlaw-2853	4	9	will	will	AUX
taxlaw-2853	4	10	a	a	DET
taxlaw-2853	4	11	tax	tax	NOUN
taxlaw-2853	4	12	lawyer	lawyer	NOUN
taxlaw-2853	4	13	in	in	ADP
taxlaw-2853	4	14	private	private	ADJ
taxlaw-2853	4	15	practice	practice	NOUN
taxlaw-2853	4	16	help	help	VERB
taxlaw-2853	4	17	taxpayers	taxpayer	NOUN
taxlaw-2853	4	18	comply	comply	VERB
taxlaw-2853	4	19	or	or	CCONJ
taxlaw-2853	4	20	help	help	VERB
taxlaw-2853	4	21	taxpayers	taxpayer	NOUN
taxlaw-2853	4	22	cheat	cheat	VERB
taxlaw-2853	4	23	?	?	PUNCT
taxlaw-2853	5	1	will	will	AUX
taxlaw-2853	5	2	a	a	DET
taxlaw-2853	5	3	government	government	NOUN
taxlaw-2853	5	4	tax	tax	NOUN
taxlaw-2853	5	5	lawyer	lawyer	NOUN
taxlaw-2853	5	6	respect	respect	NOUN
taxlaw-2853	5	7	or	or	CCONJ
taxlaw-2853	5	8	abuse	abuse	NOUN
taxlaw-2853	5	9	taxpayer	taxpayer	NOUN
taxlaw-2853	5	10	rights	right	NOUN
taxlaw-2853	5	11	?	?	PUNCT
taxlaw-2853	6	1	answers	answer	NOUN
taxlaw-2853	6	2	to	to	ADP
taxlaw-2853	6	3	these	these	DET
taxlaw-2853	6	4	questions	question	NOUN
taxlaw-2853	6	5	turn	turn	VERB
taxlaw-2853	6	6	,	,	PUNCT
taxlaw-2853	6	7	at	at	ADP
taxlaw-2853	6	8	least	least	ADJ
taxlaw-2853	6	9	in	in	ADP
taxlaw-2853	6	10	large	large	ADJ
taxlaw-2853	6	11	part	part	NOUN
taxlaw-2853	6	12	,	,	PUNCT
taxlaw-2853	6	13	on	on	ADP
taxlaw-2853	6	14	the	the	DET
taxlaw-2853	6	15	lawyer	lawyer	NOUN
taxlaw-2853	6	16	’s	’s	PART
taxlaw-2853	6	17	ethical	ethical	ADJ
taxlaw-2853	6	18	professional	professional	ADJ
taxlaw-2853	6	19	identity	identity	NOUN
taxlaw-2853	6	20	—	—	PUNCT
taxlaw-2853	6	21	the	the	DET
taxlaw-2853	6	22	lawyer	lawyer	NOUN
taxlaw-2853	6	23	’s	’s	PART
taxlaw-2853	6	24	philosophy	philosophy	NOUN
taxlaw-2853	6	25	of	of	ADP
taxlaw-2853	6	26	lawyering	lawyering	PROPN
taxlaw-2853	6	27	,	,	PUNCT
taxlaw-2853	6	28	which	which	PRON
taxlaw-2853	6	29	reflects	reflect	VERB
taxlaw-2853	6	30	her	her	PRON
taxlaw-2853	6	31	values	value	NOUN
taxlaw-2853	6	32	,	,	PUNCT
taxlaw-2853	6	33	her	her	PRON
taxlaw-2853	6	34	sense	sense	NOUN
taxlaw-2853	6	35	of	of	ADP
taxlaw-2853	6	36	responsibility	responsibility	NOUN
taxlaw-2853	6	37	to	to	ADP
taxlaw-2853	6	38	others	other	NOUN
taxlaw-2853	6	39	,	,	PUNCT
taxlaw-2853	6	40	and	and	CCONJ
taxlaw-2853	6	41	her	her	PRON
taxlaw-2853	6	42	self	self	NOUN
taxlaw-2853	6	43	-	-	PUNCT
taxlaw-2853	6	44	concept	concept	NOUN
taxlaw-2853	6	45	of	of	ADP
taxlaw-2853	6	46	who	who	PRON
taxlaw-2853	6	47	she	she	PRON
taxlaw-2853	6	48	is	be	AUX
taxlaw-2853	6	49	(	(	PUNCT
taxlaw-2853	6	50	and	and	CCONJ
taxlaw-2853	6	51	wants	want	VERB
taxlaw-2853	6	52	to	to	PART
taxlaw-2853	6	53	be	be	AUX
taxlaw-2853	6	54	)	)	PUNCT
taxlaw-2853	6	55	as	as	ADP
taxlaw-2853	6	56	a	a	DET
taxlaw-2853	6	57	member	member	NOUN
taxlaw-2853	6	58	of	of	ADP
taxlaw-2853	6	59	the	the	DET
taxlaw-2853	6	60	legal	legal	ADJ
taxlaw-2853	6	61	profession	profession	NOUN
taxlaw-2853	6	62	.	.	PUNCT
taxlaw-2853	7	1	according	accord	VERB
taxlaw-2853	7	2	to	to	ADP
taxlaw-2853	7	3	recent	recent	ADJ
taxlaw-2853	7	4	reports	report	NOUN
taxlaw-2853	7	5	on	on	ADP
taxlaw-2853	7	6	legal	legal	ADJ
taxlaw-2853	7	7	education	education	NOUN
taxlaw-2853	7	8	reform	reform	NOUN
taxlaw-2853	7	9	,	,	PUNCT
taxlaw-2853	7	10	commentators	commentator	NOUN
taxlaw-2853	7	11	,	,	PUNCT
taxlaw-2853	7	12	and	and	CCONJ
taxlaw-2853	7	13	the	the	DET
taxlaw-2853	7	14	aba	aba	PROPN
taxlaw-2853	7	15	,	,	PUNCT
taxlaw-2853	7	16	law	law	NOUN
taxlaw-2853	7	17	schools	school	NOUN
taxlaw-2853	7	18	must	must	AUX
taxlaw-2853	7	19	do	do	VERB
taxlaw-2853	7	20	more	more	ADJ
taxlaw-2853	7	21	to	to	PART
taxlaw-2853	7	22	help	help	VERB
taxlaw-2853	7	23	students	student	NOUN
taxlaw-2853	7	24	develop	develop	VERB
taxlaw-2853	7	25	their	their	PRON
taxlaw-2853	7	26	ethical	ethical	ADJ
taxlaw-2853	7	27	professional	professional	ADJ
taxlaw-2853	7	28	identities	identity	NOUN
taxlaw-2853	7	29	.	.	PUNCT
taxlaw-2853	8	1	this	this	PRON
taxlaw-2853	8	2	is	be	AUX
taxlaw-2853	8	3	particularly	particularly	ADV
taxlaw-2853	8	4	important	important	ADJ
taxlaw-2853	8	5	in	in	ADP
taxlaw-2853	8	6	tax	tax	NOUN
taxlaw-2853	8	7	law	law	NOUN
taxlaw-2853	8	8	,	,	PUNCT
taxlaw-2853	8	9	where	where	SCONJ
taxlaw-2853	8	10	lawyers	lawyer	NOUN
taxlaw-2853	8	11	’	'	PUNCT
taxlaw-2853	8	12	ethical	ethical	ADJ
taxlaw-2853	8	13	professional	professional	ADJ
taxlaw-2853	8	14	identities	identity	NOUN
taxlaw-2853	8	15	can	can	AUX
taxlaw-2853	8	16	affect	affect	VERB
taxlaw-2853	8	17	compliance	compliance	NOUN
taxlaw-2853	8	18	and	and	CCONJ
taxlaw-2853	8	19	revenue	revenue	NOUN
taxlaw-2853	8	20	collection	collection	NOUN
taxlaw-2853	8	21	,	,	PUNCT
taxlaw-2853	8	22	tax	tax	NOUN
taxlaw-2853	8	23	morale	morale	NOUN
taxlaw-2853	8	24	and	and	CCONJ
taxlaw-2853	8	25	taxpayer	taxpayer	NOUN
taxlaw-2853	8	26	rights	right	NOUN
taxlaw-2853	8	27	,	,	PUNCT
taxlaw-2853	8	28	and	and	CCONJ
taxlaw-2853	8	29	the	the	DET
taxlaw-2853	8	30	reputation	reputation	NOUN
taxlaw-2853	8	31	of	of	ADP
taxlaw-2853	8	32	the	the	DET
taxlaw-2853	8	33	tax	tax	NOUN
taxlaw-2853	8	34	profession	profession	NOUN
taxlaw-2853	8	35	.	.	PUNCT
taxlaw-2853	9	1	however	however	ADV
taxlaw-2853	9	2	,	,	PUNCT
taxlaw-2853	9	3	there	there	PRON
taxlaw-2853	9	4	is	be	VERB
taxlaw-2853	9	5	a	a	DET
taxlaw-2853	9	6	dearth	dearth	NOUN
taxlaw-2853	9	7	of	of	ADP
taxlaw-2853	9	8	resources	resource	NOUN
taxlaw-2853	9	9	for	for	ADP
taxlaw-2853	9	10	faculty	faculty	NOUN
taxlaw-2853	9	11	members	member	NOUN
taxlaw-2853	9	12	who	who	PRON
taxlaw-2853	9	13	want	want	VERB
taxlaw-2853	9	14	to	to	PART
taxlaw-2853	9	15	leverage	leverage	VERB
taxlaw-2853	9	16	their	their	PRON
taxlaw-2853	9	17	traditional	traditional	ADJ
taxlaw-2853	9	18	tax	tax	NOUN
taxlaw-2853	9	19	classrooms	classroom	NOUN
taxlaw-2853	9	20	to	to	PART
taxlaw-2853	9	21	help	help	VERB
taxlaw-2853	9	22	future	future	ADJ
taxlaw-2853	9	23	tax	tax	NOUN
taxlaw-2853	9	24	lawyers	lawyer	NOUN
taxlaw-2853	9	25	develop	develop	VERB
taxlaw-2853	9	26	their	their	PRON
taxlaw-2853	9	27	professional	professional	ADJ
taxlaw-2853	9	28	identities	identity	NOUN
taxlaw-2853	9	29	and	and	CCONJ
taxlaw-2853	9	30	learn	learn	VERB
taxlaw-2853	9	31	to	to	PART
taxlaw-2853	9	32	exercise	exercise	VERB
taxlaw-2853	9	33	professional	professional	ADJ
taxlaw-2853	9	34	judgment	judgment	NOUN
taxlaw-2853	9	35	within	within	ADP
taxlaw-2853	9	36	the	the	DET
taxlaw-2853	9	37	boundaries	boundary	NOUN
taxlaw-2853	9	38	of	of	ADP
taxlaw-2853	9	39	the	the	DET
taxlaw-2853	9	40	applicable	applicable	ADJ
taxlaw-2853	9	41	ethical	ethical	ADJ
taxlaw-2853	9	42	rules	rule	NOUN
taxlaw-2853	9	43	.	.	PUNCT
taxlaw-2853	10	1	so	so	ADV
taxlaw-2853	10	2	how	how	SCONJ
taxlaw-2853	10	3	can	can	AUX
taxlaw-2853	10	4	doctrinal	doctrinal	ADJ
taxlaw-2853	10	5	faculty	faculty	NOUN
taxlaw-2853	10	6	members	member	NOUN
taxlaw-2853	10	7	help	help	VERB
taxlaw-2853	10	8	aspiring	aspire	VERB
taxlaw-2853	10	9	tax	tax	NOUN
taxlaw-2853	10	10	lawyers	lawyer	NOUN
taxlaw-2853	10	11	develop	develop	VERB
taxlaw-2853	10	12	and	and	CCONJ
taxlaw-2853	10	13	implement	implement	VERB
taxlaw-2853	10	14	their	their	PRON
taxlaw-2853	10	15	professional	professional	ADJ
taxlaw-2853	10	16	identities	identity	NOUN
taxlaw-2853	10	17	?	?	PUNCT
taxlaw-2853	11	1	this	this	DET
taxlaw-2853	11	2	article	article	NOUN
taxlaw-2853	11	3	describes	describe	VERB
taxlaw-2853	11	4	exercises	exercise	NOUN
taxlaw-2853	11	5	for	for	ADP
taxlaw-2853	11	6	the	the	DET
taxlaw-2853	11	7	traditional	traditional	ADJ
taxlaw-2853	11	8	tax	tax	NOUN
taxlaw-2853	11	9	classroom	classroom	NOUN
taxlaw-2853	11	10	that	that	PRON
taxlaw-2853	11	11	are	be	AUX
taxlaw-2853	11	12	intended	intend	VERB
taxlaw-2853	11	13	to	to	PART
taxlaw-2853	11	14	(	(	PUNCT
taxlaw-2853	11	15	a	a	X
taxlaw-2853	11	16	)	)	PUNCT
taxlaw-2853	11	17	enable	enable	VERB
taxlaw-2853	11	18	each	each	DET
taxlaw-2853	11	19	student	student	NOUN
taxlaw-2853	11	20	to	to	PART
taxlaw-2853	11	21	identify	identify	VERB
taxlaw-2853	11	22	and	and	CCONJ
taxlaw-2853	11	23	justify	justify	VERB
taxlaw-2853	11	24	her	she	PRON
taxlaw-2853	11	25	developing	develop	VERB
taxlaw-2853	11	26	lawyering	lawyere	VERB
taxlaw-2853	11	27	philosophy	philosophy	NOUN
taxlaw-2853	11	28	,	,	PUNCT
taxlaw-2853	11	29	and	and	CCONJ
taxlaw-2853	11	30	(	(	PUNCT
taxlaw-2853	11	31	b	b	X
taxlaw-2853	11	32	)	)	PUNCT
taxlaw-2853	11	33	empower	empower	NOUN
taxlaw-2853	11	34	each	each	DET
taxlaw-2853	11	35	student	student	NOUN
taxlaw-2853	11	36	to	to	PART
taxlaw-2853	11	37	implement	implement	VERB
taxlaw-2853	11	38	her	her	PRON
taxlaw-2853	11	39	lawyering	lawyere	VERB
taxlaw-2853	11	40	philosophy	philosophy	NOUN
taxlaw-2853	11	41	in	in	ADP
taxlaw-2853	11	42	her	her	PRON
taxlaw-2853	11	43	career	career	NOUN
taxlaw-2853	11	44	.	.	PUNCT
taxlaw-2853	12	1	by	by	ADP
taxlaw-2853	12	2	empowering	empower	VERB
taxlaw-2853	12	3	professors	professor	NOUN
taxlaw-2853	12	4	to	to	PART
taxlaw-2853	12	5	help	help	VERB
taxlaw-2853	12	6	their	their	PRON
taxlaw-2853	12	7	students	student	NOUN
taxlaw-2853	12	8	become	become	VERB
taxlaw-2853	12	9	more	more	ADV
taxlaw-2853	12	10	thoughtful	thoughtful	ADJ
taxlaw-2853	12	11	,	,	PUNCT
taxlaw-2853	12	12	principled	principled	ADJ
taxlaw-2853	12	13	tax	tax	NOUN
taxlaw-2853	12	14	advisers	adviser	NOUN
taxlaw-2853	12	15	,	,	PUNCT
taxlaw-2853	12	16	this	this	DET
taxlaw-2853	12	17	article	article	NOUN
taxlaw-2853	12	18	advances	advance	VERB
taxlaw-2853	12	19	the	the	DET
taxlaw-2853	12	20	goal	goal	NOUN
taxlaw-2853	12	21	of	of	ADP
taxlaw-2853	12	22	building	build	VERB
taxlaw-2853	12	23	a	a	DET
taxlaw-2853	12	24	community	community	NOUN
taxlaw-2853	12	25	of	of	ADP
taxlaw-2853	12	26	ethical	ethical	ADJ
taxlaw-2853	12	27	tax	tax	NOUN
taxlaw-2853	12	28	professionals	professional	NOUN
taxlaw-2853	12	29	,	,	PUNCT
taxlaw-2853	12	30	both	both	DET
taxlaw-2853	12	31	taxpayer	taxpayer	NOUN
taxlaw-2853	12	32	-	-	PUNCT
taxlaw-2853	12	33	side	side	NOUN
taxlaw-2853	12	34	and	and	CCONJ
taxlaw-2853	12	35	government	government	NOUN
taxlaw-2853	12	36	-	-	PUNCT
taxlaw-2853	12	37	side	side	NOUN
taxlaw-2853	12	38	,	,	PUNCT
taxlaw-2853	12	39	that	that	PRON
taxlaw-2853	12	40	serves	serve	VERB
taxlaw-2853	12	41	taxpayers	taxpayer	NOUN
taxlaw-2853	12	42	well	well	ADV
taxlaw-2853	12	43	.	.	PUNCT
taxlaw-2853	13	1	i.	i.	PROPN
taxlaw-2853	13	2	introduction	introduction	NOUN
taxlaw-2853	13	3	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2853	14	1	219	219	NUM
taxlaw-2853	14	2	ii	ii	NOUN
taxlaw-2853	14	3	.	.	PUNCT
taxlaw-2853	15	1	understanding	understand	VERB
taxlaw-2853	15	2	professional	professional	ADJ
taxlaw-2853	15	3	identity	identity	NOUN
taxlaw-2853	15	4	&	&	CCONJ
taxlaw-2853	15	5	its	its	PRON
taxlaw-2853	15	6	benefit	benefit	NOUN
taxlaw-2853	15	7	.................	.................	PUNCT
taxlaw-2853	15	8	222	222	NUM
taxlaw-2853	15	9	a.	a.	NOUN
taxlaw-2853	15	10	what	what	PRON
taxlaw-2853	15	11	is	be	AUX
taxlaw-2853	15	12	professional	professional	ADJ
taxlaw-2853	15	13	identity	identity	NOUN
taxlaw-2853	15	14	?	?	PUNCT
taxlaw-2853	16	1	...........................................................................	...........................................................................	PUNCT
taxlaw-2853	17	1	222	222	NUM
taxlaw-2853	17	2	b.	b.	NOUN
taxlaw-2853	17	3	why	why	SCONJ
taxlaw-2853	17	4	invest	invest	VERB
taxlaw-2853	17	5	in	in	ADP
taxlaw-2853	17	6	developing	develop	VERB
taxlaw-2853	17	7	students	student	NOUN
taxlaw-2853	17	8	’	'	PUNCT
taxlaw-2853	17	9	professional	professional	ADJ
taxlaw-2853	17	10	identity	identity	NOUN
taxlaw-2853	17	11	?	?	PUNCT
taxlaw-2853	17	12	.............................	.............................	PUNCT
taxlaw-2853	18	1	225	225	NUM
taxlaw-2853	18	2	1	1	NUM
taxlaw-2853	18	3	.	.	PUNCT
taxlaw-2853	19	1	developing	develop	VERB
taxlaw-2853	19	2	good	good	ADJ
taxlaw-2853	19	3	judgment	judgment	NOUN
taxlaw-2853	19	4	........................................................................	........................................................................	PUNCT
taxlaw-2853	19	5	225	225	NUM
taxlaw-2853	19	6	2	2	NUM
taxlaw-2853	19	7	.	.	PUNCT
taxlaw-2853	19	8	improving	improve	VERB
taxlaw-2853	19	9	law	law	NOUN
taxlaw-2853	19	10	student	student	NOUN
taxlaw-2853	19	11	&	&	CCONJ
taxlaw-2853	19	12	lawyer	lawyer	PROPN
taxlaw-2853	19	13	well	well	ADV
taxlaw-2853	19	14	-	-	PUNCT
taxlaw-2853	19	15	being	being	NOUN
taxlaw-2853	19	16	...........................................	...........................................	PUNCT
taxlaw-2853	19	17	225	225	NUM
taxlaw-2853	19	18	3	3	NUM
taxlaw-2853	19	19	.	.	PUNCT
taxlaw-2853	19	20	strategizing	strategize	VERB
taxlaw-2853	19	21	for	for	ADP
taxlaw-2853	19	22	meaningful	meaningful	ADJ
taxlaw-2853	19	23	employment	employment	NOUN
taxlaw-2853	19	24	...................................................	...................................................	PUNCT
taxlaw-2853	19	25	227	227	NUM
taxlaw-2853	19	26	4	4	NUM
taxlaw-2853	19	27	.	.	PUNCT
taxlaw-2853	19	28	meeting	meet	VERB
taxlaw-2853	19	29	client	client	NOUN
taxlaw-2853	19	30	needs	need	NOUN
taxlaw-2853	19	31	&	&	CCONJ
taxlaw-2853	19	32	expectations	expectation	NOUN
taxlaw-2853	19	33	........................................................	........................................................	PUNCT
taxlaw-2853	20	1	227	227	NUM
taxlaw-2853	20	2	5	5	NUM
taxlaw-2853	20	3	.	.	PUNCT
taxlaw-2853	20	4	being	be	AUX
taxlaw-2853	20	5	deliberate	deliberate	ADJ
taxlaw-2853	20	6	&	&	CCONJ
taxlaw-2853	20	7	explicit	explicit	ADJ
taxlaw-2853	20	8	about	about	ADP
taxlaw-2853	20	9	law	law	NOUN
taxlaw-2853	20	10	school	school	NOUN
taxlaw-2853	20	11	’s	’s	PART
taxlaw-2853	20	12	impact	impact	NOUN
taxlaw-2853	20	13	on	on	ADP
taxlaw-2853	20	14	students	student	NOUN
taxlaw-2853	20	15	’	'	PUNCT
taxlaw-2853	20	16	professional	professional	ADJ
taxlaw-2853	20	17	identity	identity	NOUN
taxlaw-2853	20	18	...................................................................................	...................................................................................	PUNCT
taxlaw-2853	20	19	227	227	NUM
taxlaw-2853	20	20	6	6	NUM
taxlaw-2853	20	21	.	.	PUNCT
taxlaw-2853	21	1	satisfying	satisfy	VERB
taxlaw-2853	21	2	accreditation	accreditation	NOUN
taxlaw-2853	21	3	standards	standard	NOUN
taxlaw-2853	21	4	.............................................................	.............................................................	PUNCT
taxlaw-2853	21	5	228	228	NUM
taxlaw-2853	21	6	iii	iii	NOUN
taxlaw-2853	21	7	.	.	PUNCT
taxlaw-2853	21	8	focusing	focus	VERB
taxlaw-2853	21	9	on	on	ADP
taxlaw-2853	21	10	the	the	DET
taxlaw-2853	21	11	traditional	traditional	ADJ
taxlaw-2853	21	12	tax	tax	NOUN
taxlaw-2853	21	13	classroom	classroom	NOUN
taxlaw-2853	21	14	to	to	PART
taxlaw-2853	21	15	foster	foster	VERB
taxlaw-2853	21	16	ethical	ethical	ADJ
taxlaw-2853	21	17	professional	professional	ADJ
taxlaw-2853	21	18	identity	identity	NOUN
taxlaw-2853	21	19	...............................................................	...............................................................	PUNCT
taxlaw-2853	21	20	228	228	NUM
taxlaw-2853	21	21	a.	a.	NOUN
taxlaw-2853	21	22	what	what	PRON
taxlaw-2853	21	23	context	context	VERB
taxlaw-2853	21	24	?	?	PUNCT
taxlaw-2853	22	1	traditional	traditional	ADJ
taxlaw-2853	22	2	lecture	lecture	NOUN
taxlaw-2853	22	3	/	/	SYM
taxlaw-2853	22	4	seminar	seminar	NOUN
taxlaw-2853	22	5	classes	class	NOUN
taxlaw-2853	22	6	.	.	PUNCT
taxlaw-2853	22	7	......................................	......................................	PUNCT
taxlaw-2853	23	1	228	228	NUM
taxlaw-2853	23	2	1	1	NUM
taxlaw-2853	23	3	.	.	PUNCT
taxlaw-2853	24	1	not	not	PART
taxlaw-2853	24	2	just	just	ADV
taxlaw-2853	24	3	a	a	DET
taxlaw-2853	24	4	topic	topic	NOUN
taxlaw-2853	24	5	for	for	ADP
taxlaw-2853	24	6	pr	pr	NOUN
taxlaw-2853	24	7	classes	class	NOUN
taxlaw-2853	24	8	or	or	CCONJ
taxlaw-2853	24	9	clinics	clinic	NOUN
taxlaw-2853	24	10	.................................................	.................................................	PUNCT
taxlaw-2853	25	1	228	228	NUM
taxlaw-2853	25	2	2	2	NUM
taxlaw-2853	25	3	.	.	PUNCT
taxlaw-2853	26	1	the	the	DET
taxlaw-2853	26	2	value	value	NOUN
taxlaw-2853	26	3	of	of	ADP
taxlaw-2853	26	4	subject	subject	ADJ
taxlaw-2853	26	5	-	-	PUNCT
taxlaw-2853	26	6	matter	matter	NOUN
taxlaw-2853	26	7	specificity	specificity	NOUN
taxlaw-2853	26	8	......................................................	......................................................	PUNCT
taxlaw-2853	26	9	230	230	NUM
taxlaw-2853	26	10	b.	b.	NOUN
taxlaw-2853	26	11	what	what	PRON
taxlaw-2853	26	12	subject	subject	ADJ
taxlaw-2853	26	13	?	?	PUNCT
taxlaw-2853	27	1	tax	tax	NOUN
taxlaw-2853	27	2	.	.	PUNCT
taxlaw-2853	28	1	...........................................................................................	...........................................................................................	PUNCT
taxlaw-2853	29	1	231	231	NUM
taxlaw-2853	29	2	1	1	NUM
taxlaw-2853	29	3	.	.	PUNCT
taxlaw-2853	30	1	ethical	ethical	ADJ
taxlaw-2853	30	2	professional	professional	ADJ
taxlaw-2853	30	3	identity	identity	NOUN
taxlaw-2853	30	4	is	be	AUX
taxlaw-2853	30	5	particularly	particularly	ADV
taxlaw-2853	30	6	important	important	ADJ
taxlaw-2853	30	7	in	in	ADP
taxlaw-2853	30	8	tax	tax	NOUN
taxlaw-2853	30	9	...................	...................	PUNCT
taxlaw-2853	30	10	231	231	NUM
taxlaw-2853	30	11	2	2	NUM
taxlaw-2853	30	12	.	.	PUNCT
taxlaw-2853	30	13	appreciating	appreciate	VERB
taxlaw-2853	30	14	the	the	DET
taxlaw-2853	30	15	range	range	NOUN
taxlaw-2853	30	16	of	of	ADP
taxlaw-2853	30	17	potential	potential	ADJ
taxlaw-2853	30	18	professional	professional	ADJ
taxlaw-2853	30	19	identities	identity	NOUN
taxlaw-2853	30	20	for	for	ADP
taxlaw-2853	30	21	tax	tax	NOUN
taxlaw-2853	30	22	lawyers	lawyer	NOUN
taxlaw-2853	30	23	236	236	NUM
taxlaw-2853	30	24	iv	iv	NOUN
taxlaw-2853	30	25	.	.	PUNCT
taxlaw-2853	30	26	employing	employ	VERB
taxlaw-2853	30	27	exercises	exercise	NOUN
taxlaw-2853	30	28	to	to	PART
taxlaw-2853	30	29	engage	engage	VERB
taxlaw-2853	30	30	students	student	NOUN
taxlaw-2853	30	31	in	in	ADP
taxlaw-2853	30	32	reflection	reflection	NOUN
taxlaw-2853	30	33	&	&	CCONJ
taxlaw-2853	30	34	discussion	discussion	NOUN
taxlaw-2853	30	35	about	about	ADP
taxlaw-2853	30	36	ethical	ethical	ADJ
taxlaw-2853	30	37	professional	professional	ADJ
taxlaw-2853	30	38	identity	identity	NOUN
taxlaw-2853	30	39	in	in	ADP
taxlaw-2853	30	40	tax	tax	NOUN
taxlaw-2853	30	41	practice	practice	NOUN
taxlaw-2853	30	42	...............................................................................................................	...............................................................................................................	PUNCT
taxlaw-2853	30	43	240	240	NUM
taxlaw-2853	30	44	a.	a.	NOUN
taxlaw-2853	30	45	student	student	NOUN
taxlaw-2853	30	46	learning	learn	VERB
taxlaw-2853	30	47	outcomes	outcome	NOUN
taxlaw-2853	30	48	...............................................................................	...............................................................................	PUNCT
taxlaw-2853	30	49	241	241	NUM
taxlaw-2853	30	50	b.	b.	PROPN
taxlaw-2853	30	51	exercise	exercise	PROPN
taxlaw-2853	30	52	,	,	PUNCT
taxlaw-2853	30	53	part	part	NOUN
taxlaw-2853	30	54	1	1	NUM
taxlaw-2853	30	55	–	–	PUNCT
taxlaw-2853	30	56	what	what	PRON
taxlaw-2853	30	57	is	be	AUX
taxlaw-2853	30	58	your	your	PRON
taxlaw-2853	30	59	tax	tax	NOUN
taxlaw-2853	30	60	lawyering	lawyere	VERB
taxlaw-2853	30	61	philosophy	philosophy	NOUN
taxlaw-2853	30	62	&	&	CCONJ
taxlaw-2853	30	63	why	why	SCONJ
taxlaw-2853	30	64	?	?	PUNCT
taxlaw-2853	30	65	.............	.............	PUNCT
taxlaw-2853	31	1	241	241	NUM
taxlaw-2853	31	2	1	1	X
taxlaw-2853	31	3	.	.	X
taxlaw-2853	31	4	homework	homework	NOUN
taxlaw-2853	31	5	to	to	PART
taxlaw-2853	31	6	stimulate	stimulate	VERB
taxlaw-2853	31	7	self	self	NOUN
taxlaw-2853	31	8	-	-	PUNCT
taxlaw-2853	31	9	reflection	reflection	NOUN
taxlaw-2853	31	10	.......................................................	.......................................................	PUNCT
taxlaw-2853	31	11	241	241	NUM
taxlaw-2853	31	12	2	2	X
taxlaw-2853	31	13	.	.	PUNCT
taxlaw-2853	31	14	class	class	NOUN
taxlaw-2853	31	15	discussion	discussion	NOUN
taxlaw-2853	31	16	to	to	PART
taxlaw-2853	31	17	engage	engage	VERB
taxlaw-2853	31	18	&	&	CCONJ
taxlaw-2853	31	19	challenge	challenge	VERB
taxlaw-2853	31	20	...................................................	...................................................	PUNCT
taxlaw-2853	31	21	244	244	NUM
taxlaw-2853	31	22	3	3	NUM
taxlaw-2853	31	23	.	.	PUNCT
taxlaw-2853	31	24	substance	substance	NOUN
taxlaw-2853	31	25	of	of	ADP
taxlaw-2853	31	26	the	the	DET
taxlaw-2853	31	27	discussion	discussion	NOUN
taxlaw-2853	31	28	........................................................................	........................................................................	PUNCT
taxlaw-2853	32	1	246	246	NUM
taxlaw-2853	32	2	c.	c.	NOUN
taxlaw-2853	32	3	exercise	exercise	NOUN
taxlaw-2853	32	4	,	,	PUNCT
taxlaw-2853	32	5	part	part	NOUN
taxlaw-2853	32	6	2	2	NUM
taxlaw-2853	32	7	–	–	PUNCT
taxlaw-2853	32	8	what	what	PRON
taxlaw-2853	32	9	does	do	AUX
taxlaw-2853	32	10	your	your	PRON
taxlaw-2853	32	11	professional	professional	ADJ
taxlaw-2853	32	12	identity	identity	NOUN
taxlaw-2853	32	13	mean	mean	VERB
taxlaw-2853	32	14	for	for	ADP
taxlaw-2853	32	15	your	your	PRON
taxlaw-2853	32	16	tax	tax	NOUN
taxlaw-2853	32	17	career	career	NOUN
taxlaw-2853	32	18	?	?	PUNCT
taxlaw-2853	32	19	...............................................................................................................	...............................................................................................................	PUNCT
taxlaw-2853	33	1	249	249	NUM
taxlaw-2853	33	2	1	1	NUM
taxlaw-2853	33	3	.	.	PUNCT
taxlaw-2853	34	1	setting	set	VERB
taxlaw-2853	34	2	up	up	ADP
taxlaw-2853	34	3	the	the	DET
taxlaw-2853	34	4	discussion	discussion	NOUN
taxlaw-2853	34	5	...........................................................................	...........................................................................	PUNCT
taxlaw-2853	35	1	249	249	NUM
taxlaw-2853	35	2	2	2	NUM
taxlaw-2853	35	3	.	.	PUNCT
taxlaw-2853	35	4	substance	substance	NOUN
taxlaw-2853	35	5	of	of	ADP
taxlaw-2853	35	6	the	the	DET
taxlaw-2853	35	7	discussion	discussion	NOUN
taxlaw-2853	35	8	........................................................................	........................................................................	PUNCT
taxlaw-2853	36	1	250	250	NUM
taxlaw-2853	36	2	3	3	NUM
taxlaw-2853	36	3	.	.	PUNCT
taxlaw-2853	36	4	wrapping	wrap	VERB
taxlaw-2853	36	5	up	up	ADP
taxlaw-2853	36	6	the	the	DET
taxlaw-2853	36	7	exercise	exercise	NOUN
taxlaw-2853	36	8	..........................................................................	..........................................................................	PUNCT
taxlaw-2853	36	9	255	255	NUM
taxlaw-2853	37	1	v.	v.	ADP
taxlaw-2853	37	2	tackling	tackle	VERB
taxlaw-2853	37	3	some	some	DET
taxlaw-2853	37	4	challenges	challenge	NOUN
taxlaw-2853	37	5	of	of	ADP
taxlaw-2853	37	6	the	the	DET
taxlaw-2853	37	7	exercises	exercise	NOUN
taxlaw-2853	37	8	.................................	.................................	PUNCT
taxlaw-2853	37	9	255	255	NUM
taxlaw-2853	37	10	a.	a.	NOUN
taxlaw-2853	37	11	managing	manage	VERB
taxlaw-2853	37	12	class	class	NOUN
taxlaw-2853	37	13	time	time	NOUN
taxlaw-2853	37	14	........................................................................................	........................................................................................	PUNCT
taxlaw-2853	37	15	256	256	NUM
taxlaw-2853	37	16	b.	b.	NOUN
taxlaw-2853	37	17	adjusting	adjust	VERB
taxlaw-2853	37	18	for	for	ADP
taxlaw-2853	37	19	class	class	NOUN
taxlaw-2853	37	20	size	size	NOUN
taxlaw-2853	37	21	....................................................................................	....................................................................................	PUNCT
taxlaw-2853	37	22	256	256	NUM
taxlaw-2853	37	23	c.	c.	NOUN
taxlaw-2853	37	24	targeting	target	VERB
taxlaw-2853	37	25	the	the	DET
taxlaw-2853	37	26	appropriate	appropriate	ADJ
taxlaw-2853	37	27	class	class	NOUN
taxlaw-2853	37	28	level	level	NOUN
taxlaw-2853	37	29	..............................................................	..............................................................	PUNCT
taxlaw-2853	37	30	257	257	NUM
taxlaw-2853	37	31	d.	d.	NOUN
taxlaw-2853	37	32	ensuring	ensure	VERB
taxlaw-2853	37	33	sufficient	sufficient	ADJ
taxlaw-2853	37	34	background	background	NOUN
taxlaw-2853	37	35	regarding	regard	VERB
taxlaw-2853	37	36	tax	tax	NOUN
taxlaw-2853	37	37	-	-	PUNCT
taxlaw-2853	37	38	related	relate	VERB
taxlaw-2853	37	39	ethics	ethic	NOUN
taxlaw-2853	37	40	rules	rule	NOUN
taxlaw-2853	37	41	/	/	SYM
taxlaw-2853	37	42	standards	standard	NOUN
taxlaw-2853	37	43	257	257	NUM
taxlaw-2853	37	44	e.	e.	NOUN
taxlaw-2853	37	45	deepening	deepening	PROPN
taxlaw-2853	37	46	&	&	CCONJ
taxlaw-2853	37	47	enriching	enrich	VERB
taxlaw-2853	37	48	professional	professional	ADJ
taxlaw-2853	37	49	identity	identity	NOUN
taxlaw-2853	37	50	development	development	NOUN
taxlaw-2853	37	51	............................	............................	PUNCT
taxlaw-2853	37	52	258	258	NUM
taxlaw-2853	37	53	1	1	NUM
taxlaw-2853	37	54	.	.	PUNCT
taxlaw-2853	38	1	additional	additional	ADJ
taxlaw-2853	38	2	readings	reading	NOUN
taxlaw-2853	38	3	....................................................................................	....................................................................................	PUNCT
taxlaw-2853	38	4	258	258	NUM
taxlaw-2853	38	5	218	218	NUM
taxlaw-2853	38	6	columbia	columbia	PROPN
taxlaw-2853	38	7	journal	journal	PROPN
taxlaw-2853	38	8	of	of	ADP
taxlaw-2853	38	9	tax	tax	NOUN
taxlaw-2853	38	10	law	law	NOUN
taxlaw-2853	39	1	[	[	X
taxlaw-2853	39	2	vol.8:215	vol.8:215	NOUN
taxlaw-2853	39	3	2	2	NUM
taxlaw-2853	39	4	.	.	NUM
taxlaw-2853	39	5	involving	involve	VERB
taxlaw-2853	39	6	practitioners	practitioner	NOUN
taxlaw-2853	39	7	................................................................................	................................................................................	PUNCT
taxlaw-2853	39	8	258	258	NUM
taxlaw-2853	39	9	3	3	NUM
taxlaw-2853	39	10	.	.	PUNCT
taxlaw-2853	39	11	role	role	NOUN
taxlaw-2853	39	12	-	-	PUNCT
taxlaw-2853	39	13	play	play	NOUN
taxlaw-2853	39	14	.....................................................................................................	.....................................................................................................	PUNCT
taxlaw-2853	40	1	259	259	NUM
taxlaw-2853	40	2	4	4	NUM
taxlaw-2853	40	3	.	.	PUNCT
taxlaw-2853	40	4	reflection	reflection	NOUN
taxlaw-2853	40	5	essays	essay	NOUN
taxlaw-2853	40	6	.........................................................................................	.........................................................................................	PUNCT
taxlaw-2853	40	7	260	260	NUM
taxlaw-2853	40	8	5	5	NUM
taxlaw-2853	40	9	.	.	PUNCT
taxlaw-2853	41	1	a	a	DET
taxlaw-2853	41	2	stand	stand	VERB
taxlaw-2853	41	3	-	-	PUNCT
taxlaw-2853	41	4	alone	alone	ADJ
taxlaw-2853	41	5	course	course	NOUN
taxlaw-2853	41	6	.................................................................................	.................................................................................	PUNCT
taxlaw-2853	41	7	260	260	NUM
taxlaw-2853	41	8	f.	f.	NOUN
taxlaw-2853	41	9	assessing	assess	VERB
taxlaw-2853	41	10	learning	learning	NOUN
taxlaw-2853	41	11	&	&	CCONJ
taxlaw-2853	41	12	engagement	engagement	PROPN
taxlaw-2853	41	13	...................................................................	...................................................................	PUNCT
taxlaw-2853	41	14	260	260	NUM
taxlaw-2853	41	15	g.	g.	NOUN
taxlaw-2853	41	16	influencing	influence	VERB
taxlaw-2853	41	17	student	student	NOUN
taxlaw-2853	41	18	choices	choice	NOUN
taxlaw-2853	41	19	..............................................................................	..............................................................................	PUNCT
taxlaw-2853	41	20	261	261	NUM
taxlaw-2853	41	21	vi	vi	NOUN
taxlaw-2853	41	22	.	.	PUNCT
taxlaw-2853	41	23	conclusion	conclusion	NOUN
taxlaw-2853	41	24	........................................................................................................	........................................................................................................	PUNCT
taxlaw-2853	42	1	262	262	NUM
taxlaw-2853	42	2	vii	vii	NOUN
taxlaw-2853	42	3	.	.	PUNCT
taxlaw-2853	43	1	appendix	appendix	VERB
taxlaw-2853	43	2	a	a	DET
taxlaw-2853	43	3	:	:	PUNCT
taxlaw-2853	43	4	sample	sample	NOUN
taxlaw-2853	43	5	practice	practice	NOUN
taxlaw-2853	43	6	scenarios	scenario	NOUN
taxlaw-2853	43	7	that	that	PRON
taxlaw-2853	43	8	might	might	AUX
taxlaw-2853	43	9	present	present	VERB
taxlaw-2853	43	10	professional	professional	ADJ
taxlaw-2853	43	11	identity	identity	NOUN
taxlaw-2853	43	12	challenges	challenge	NOUN
taxlaw-2853	43	13	......................................................	......................................................	PUNCT
taxlaw-2853	43	14	263	263	NUM
taxlaw-2853	43	15	2017	2017	NUM
taxlaw-2853	43	16	]	]	PUNCT
taxlaw-2853	43	17	fostering	foster	VERB
taxlaw-2853	43	18	ethical	ethical	ADJ
taxlaw-2853	43	19	professional	professional	ADJ
taxlaw-2853	43	20	identity	identity	NOUN
taxlaw-2853	43	21	in	in	ADP
taxlaw-2853	43	22	tax	tax	NOUN
taxlaw-2853	43	23	219	219	NUM
taxlaw-2853	43	24	“	"	PUNCT
taxlaw-2853	43	25	the	the	DET
taxlaw-2853	43	26	reality	reality	NOUN
taxlaw-2853	43	27	is	be	AUX
taxlaw-2853	43	28	that	that	SCONJ
taxlaw-2853	43	29	most	most	ADJ
taxlaw-2853	43	30	of	of	ADP
taxlaw-2853	43	31	us	we	PRON
taxlaw-2853	43	32	practicing	practice	VERB
taxlaw-2853	43	33	tax	tax	NOUN
taxlaw-2853	43	34	today	today	NOUN
taxlaw-2853	43	35	have	have	AUX
taxlaw-2853	43	36	long	long	ADV
taxlaw-2853	43	37	since	since	ADV
taxlaw-2853	43	38	compromised	compromise	VERB
taxlaw-2853	43	39	our	our	PRON
taxlaw-2853	43	40	integrity	integrity	NOUN
taxlaw-2853	43	41	.	.	PUNCT
taxlaw-2853	44	1	but	but	CCONJ
taxlaw-2853	44	2	if	if	SCONJ
taxlaw-2853	44	3	we	we	PRON
taxlaw-2853	44	4	care	care	VERB
taxlaw-2853	44	5	about	about	ADP
taxlaw-2853	44	6	future	future	ADJ
taxlaw-2853	44	7	generations	generation	NOUN
taxlaw-2853	44	8	we	we	PRON
taxlaw-2853	44	9	need	need	VERB
taxlaw-2853	44	10	to	to	PART
taxlaw-2853	44	11	face	face	VERB
taxlaw-2853	44	12	the	the	DET
taxlaw-2853	44	13	fact	fact	NOUN
taxlaw-2853	44	14	that	that	SCONJ
taxlaw-2853	44	15	tax	tax	NOUN
taxlaw-2853	44	16	practice	practice	NOUN
taxlaw-2853	44	17	turns	turn	VERB
taxlaw-2853	44	18	our	our	PRON
taxlaw-2853	44	19	best	good	ADJ
taxlaw-2853	44	20	and	and	CCONJ
taxlaw-2853	44	21	brightest	bright	ADJ
taxlaw-2853	44	22	into	into	ADP
taxlaw-2853	44	23	little	little	ADJ
taxlaw-2853	44	24	more	more	ADJ
taxlaw-2853	44	25	than	than	ADP
taxlaw-2853	44	26	well	well	ADV
taxlaw-2853	44	27	-	-	PUNCT
taxlaw-2853	44	28	paid	pay	VERB
taxlaw-2853	44	29	tax	tax	NOUN
taxlaw-2853	44	30	cheats	cheat	NOUN
taxlaw-2853	44	31	.	.	PUNCT
taxlaw-2853	45	1	[	[	X
taxlaw-2853	45	2	i	i	PRON
taxlaw-2853	45	3	question	question	VERB
taxlaw-2853	45	4	]	]	PUNCT
taxlaw-2853	45	5	whether	whether	SCONJ
taxlaw-2853	45	6	it	it	PRON
taxlaw-2853	45	7	is	be	AUX
taxlaw-2853	45	8	even	even	ADV
taxlaw-2853	45	9	possible	possible	ADJ
taxlaw-2853	45	10	to	to	PART
taxlaw-2853	45	11	be	be	AUX
taxlaw-2853	45	12	a	a	DET
taxlaw-2853	45	13	person	person	NOUN
taxlaw-2853	45	14	of	of	ADP
taxlaw-2853	45	15	integrity	integrity	NOUN
taxlaw-2853	45	16	and	and	CCONJ
taxlaw-2853	45	17	still	still	ADV
taxlaw-2853	45	18	engage	engage	VERB
taxlaw-2853	45	19	in	in	ADP
taxlaw-2853	45	20	a	a	DET
taxlaw-2853	45	21	lucrative	lucrative	ADJ
taxlaw-2853	45	22	tax	tax	NOUN
taxlaw-2853	45	23	practice	practice	NOUN
taxlaw-2853	45	24	.	.	PUNCT
taxlaw-2853	45	25	”1	”1	PUNCT
taxlaw-2853	46	1	i.	i.	PROPN
taxlaw-2853	46	2	introduction	introduction	NOUN
taxlaw-2853	46	3	who	who	PRON
taxlaw-2853	46	4	will	will	AUX
taxlaw-2853	46	5	today	today	NOUN
taxlaw-2853	46	6	’s	’s	PART
taxlaw-2853	46	7	tax	tax	NOUN
taxlaw-2853	46	8	law	law	NOUN
taxlaw-2853	46	9	students	student	NOUN
taxlaw-2853	46	10	be	be	VERB
taxlaw-2853	46	11	as	as	ADP
taxlaw-2853	46	12	legal	legal	ADJ
taxlaw-2853	46	13	professionals	professional	NOUN
taxlaw-2853	46	14	?	?	PUNCT
taxlaw-2853	47	1	how	how	SCONJ
taxlaw-2853	47	2	will	will	AUX
taxlaw-2853	47	3	they	they	PRON
taxlaw-2853	47	4	build	build	VERB
taxlaw-2853	47	5	sustainable	sustainable	ADJ
taxlaw-2853	47	6	,	,	PUNCT
taxlaw-2853	47	7	impactful	impactful	ADJ
taxlaw-2853	47	8	,	,	PUNCT
taxlaw-2853	47	9	and	and	CCONJ
taxlaw-2853	47	10	ethical	ethical	ADJ
taxlaw-2853	47	11	careers	career	NOUN
taxlaw-2853	47	12	in	in	ADP
taxlaw-2853	47	13	tax	tax	NOUN
taxlaw-2853	47	14	law	law	NOUN
taxlaw-2853	47	15	?	?	PUNCT
taxlaw-2853	48	1	students	student	NOUN
taxlaw-2853	48	2	should	should	AUX
taxlaw-2853	48	3	develop	develop	VERB
taxlaw-2853	48	4	an	an	DET
taxlaw-2853	48	5	ethical	ethical	ADJ
taxlaw-2853	48	6	professional	professional	ADJ
taxlaw-2853	48	7	identity	identity	NOUN
taxlaw-2853	48	8	,	,	PUNCT
taxlaw-2853	48	9	and	and	CCONJ
taxlaw-2853	48	10	law	law	NOUN
taxlaw-2853	48	11	schools	school	NOUN
taxlaw-2853	48	12	must	must	AUX
taxlaw-2853	48	13	help	help	VERB
taxlaw-2853	48	14	students	student	NOUN
taxlaw-2853	48	15	in	in	ADP
taxlaw-2853	48	16	this	this	DET
taxlaw-2853	48	17	endeavor	endeavor	NOUN
taxlaw-2853	48	18	.	.	PUNCT
taxlaw-2853	49	1	the	the	DET
taxlaw-2853	49	2	carnegie	carnegie	NOUN
taxlaw-2853	49	3	report	report	NOUN
taxlaw-2853	49	4	of	of	ADP
taxlaw-2853	49	5	2007	2007	NUM
taxlaw-2853	49	6	argued	argue	VERB
taxlaw-2853	49	7	that	that	SCONJ
taxlaw-2853	49	8	law	law	NOUN
taxlaw-2853	49	9	schools	school	NOUN
taxlaw-2853	49	10	must	must	AUX
taxlaw-2853	49	11	incorporate	incorporate	VERB
taxlaw-2853	49	12	professional	professional	ADJ
taxlaw-2853	49	13	identity	identity	NOUN
taxlaw-2853	49	14	development	development	NOUN
taxlaw-2853	49	15	into	into	ADP
taxlaw-2853	49	16	legal	legal	ADJ
taxlaw-2853	49	17	education.2	education.2	PROPN
taxlaw-2853	49	18	the	the	DET
taxlaw-2853	49	19	clea	clea	PROPN
taxlaw-2853	49	20	report	report	NOUN
taxlaw-2853	49	21	,	,	PUNCT
taxlaw-2853	49	22	another	another	DET
taxlaw-2853	49	23	2007	2007	NUM
taxlaw-2853	49	24	report	report	NOUN
taxlaw-2853	49	25	on	on	ADP
taxlaw-2853	49	26	legal	legal	ADJ
taxlaw-2853	49	27	education	education	NOUN
taxlaw-2853	49	28	reform	reform	NOUN
taxlaw-2853	49	29	,	,	PUNCT
taxlaw-2853	49	30	also	also	ADV
taxlaw-2853	49	31	highlighted	highlight	VERB
taxlaw-2853	49	32	professional	professional	ADJ
taxlaw-2853	49	33	identity	identity	NOUN
taxlaw-2853	49	34	formation	formation	NOUN
taxlaw-2853	49	35	as	as	ADP
taxlaw-2853	49	36	a	a	DET
taxlaw-2853	49	37	core	core	NOUN
taxlaw-2853	49	38	objective	objective	NOUN
taxlaw-2853	49	39	for	for	ADP
taxlaw-2853	49	40	legal	legal	ADJ
taxlaw-2853	49	41	education.3	education.3	NOUN
taxlaw-2853	49	42	these	these	DET
taxlaw-2853	49	43	reports	report	NOUN
taxlaw-2853	49	44	led	lead	VERB
taxlaw-2853	49	45	to	to	ADP
taxlaw-2853	49	46	a	a	DET
taxlaw-2853	49	47	flurry	flurry	NOUN
taxlaw-2853	49	48	of	of	ADP
taxlaw-2853	49	49	academic	academic	ADJ
taxlaw-2853	49	50	articles	article	NOUN
taxlaw-2853	49	51	and	and	CCONJ
taxlaw-2853	49	52	books	book	NOUN
taxlaw-2853	49	53	about	about	ADP
taxlaw-2853	49	54	professional	professional	ADJ
taxlaw-2853	49	55	identity	identity	NOUN
taxlaw-2853	49	56	formation,4	formation,4	NOUN
taxlaw-2853	49	57	and	and	CCONJ
taxlaw-2853	49	58	at	at	ADV
taxlaw-2853	49	59	least	least	ADJ
taxlaw-2853	49	60	six	six	NUM
taxlaw-2853	49	61	schools	school	NOUN
taxlaw-2853	49	62	have	have	VERB
taxlaw-2853	49	63	now	now	ADV
taxlaw-2853	49	64	1	1	NUM
taxlaw-2853	49	65	jeffery	jeffery	PROPN
taxlaw-2853	49	66	l.	l.	PROPN
taxlaw-2853	49	67	yablon	yablon	PROPN
taxlaw-2853	49	68	,	,	PUNCT
taxlaw-2853	49	69	as	as	ADV
taxlaw-2853	49	70	certain	certain	ADJ
taxlaw-2853	49	71	as	as	ADP
taxlaw-2853	49	72	death	death	NOUN
taxlaw-2853	49	73	:	:	PUNCT
taxlaw-2853	49	74	quotations	quotation	NOUN
taxlaw-2853	49	75	about	about	ADP
taxlaw-2853	49	76	taxes	taxis	NOUN
taxlaw-2853	49	77	(	(	PUNCT
taxlaw-2853	49	78	2010	2010	NUM
taxlaw-2853	49	79	edition	edition	NOUN
taxlaw-2853	49	80	)	)	PUNCT
taxlaw-2853	49	81	,	,	PUNCT
taxlaw-2853	49	82	tax	tax	NOUN
taxlaw-2853	49	83	notes	note	NOUN
taxlaw-2853	49	84	today	today	NOUN
taxlaw-2853	49	85	72	72	NUM
taxlaw-2853	49	86	-	-	SYM
taxlaw-2853	49	87	9	9	NUM
taxlaw-2853	49	88	,	,	PUNCT
taxlaw-2853	49	89	244	244	NUM
taxlaw-2853	49	90	(	(	PUNCT
taxlaw-2853	49	91	2010	2010	NUM
taxlaw-2853	49	92	)	)	PUNCT
taxlaw-2853	49	93	(	(	PUNCT
taxlaw-2853	49	94	quoting	quote	VERB
taxlaw-2853	49	95	lawyer	lawyer	NOUN
taxlaw-2853	49	96	paul	paul	PROPN
taxlaw-2853	49	97	streckfus	streckfus	PROPN
taxlaw-2853	49	98	)	)	PUNCT
taxlaw-2853	49	99	.	.	PUNCT
taxlaw-2853	50	1	2	2	NUM
taxlaw-2853	50	2	william	william	PROPN
taxlaw-2853	50	3	m.	m.	PROPN
taxlaw-2853	50	4	sullivan	sullivan	PROPN
taxlaw-2853	50	5	et	et	PROPN
taxlaw-2853	50	6	al	al	PROPN
taxlaw-2853	50	7	.	.	PROPN
taxlaw-2853	50	8	,	,	PUNCT
taxlaw-2853	50	9	carnegie	carnegie	PROPN
taxlaw-2853	50	10	found	find	VERB
taxlaw-2853	50	11	.	.	PUNCT
taxlaw-2853	51	1	for	for	ADP
taxlaw-2853	51	2	the	the	DET
taxlaw-2853	51	3	advancement	advancement	NOUN
taxlaw-2853	51	4	of	of	ADP
taxlaw-2853	51	5	teaching	teaching	NOUN
taxlaw-2853	51	6	,	,	PUNCT
taxlaw-2853	51	7	educating	educate	VERB
taxlaw-2853	51	8	lawyers	lawyer	NOUN
taxlaw-2853	51	9	:	:	PUNCT
taxlaw-2853	51	10	preparation	preparation	NOUN
taxlaw-2853	51	11	for	for	ADP
taxlaw-2853	51	12	the	the	DET
taxlaw-2853	51	13	profession	profession	NOUN
taxlaw-2853	51	14	of	of	ADP
taxlaw-2853	51	15	law	law	NOUN
taxlaw-2853	51	16	14	14	NUM
taxlaw-2853	51	17	(	(	PUNCT
taxlaw-2853	51	18	2007	2007	NUM
taxlaw-2853	51	19	)	)	PUNCT
taxlaw-2853	51	20	,	,	PUNCT
taxlaw-2853	51	21	http://archive.carnegiefoundation.org/pdfs/elibrary/elibrary_pdf_632.pdf	http://archive.carnegiefoundation.org/pdfs/elibrary/elibrary_pdf_632.pdf	NOUN
taxlaw-2853	51	22	[	[	X
taxlaw-2853	51	23	https://perma.cc/5d3r-kf8	https://perma.cc/5d3r-kf8	NOUN
taxlaw-2853	51	24	t	t	X
taxlaw-2853	51	25	]	]	X
taxlaw-2853	52	1	[	[	X
taxlaw-2853	52	2	hereinafter	hereinafter	NOUN
taxlaw-2853	52	3	carnegie	carnegie	NOUN
taxlaw-2853	52	4	report	report	NOUN
taxlaw-2853	52	5	]	]	PUNCT
taxlaw-2853	52	6	(	(	PUNCT
taxlaw-2853	52	7	calling	call	VERB
taxlaw-2853	52	8	this	this	PRON
taxlaw-2853	52	9	the	the	DET
taxlaw-2853	52	10	third	third	ADJ
taxlaw-2853	52	11	apprenticeship	apprenticeship	NOUN
taxlaw-2853	52	12	or	or	CCONJ
taxlaw-2853	52	13	the	the	DET
taxlaw-2853	52	14	“	"	PUNCT
taxlaw-2853	52	15	third	third	ADJ
taxlaw-2853	52	16	element	element	NOUN
taxlaw-2853	52	17	of	of	ADP
taxlaw-2853	52	18	the	the	DET
taxlaw-2853	52	19	framework	framework	NOUN
taxlaw-2853	52	20	.	.	PUNCT
taxlaw-2853	52	21	.	.	PUNCT
taxlaw-2853	52	22	.	.	PUNCT
taxlaw-2853	53	1	for	for	ADP
taxlaw-2853	53	2	an	an	DET
taxlaw-2853	53	3	integrated	integrated	ADJ
taxlaw-2853	53	4	legal	legal	ADJ
taxlaw-2853	53	5	education	education	NOUN
taxlaw-2853	53	6	”	"	PUNCT
taxlaw-2853	53	7	)	)	PUNCT
taxlaw-2853	53	8	;	;	PUNCT
taxlaw-2853	53	9	william	william	PROPN
taxlaw-2853	53	10	m.	m.	PROPN
taxlaw-2853	53	11	sullivan	sullivan	PROPN
taxlaw-2853	53	12	et	et	PROPN
taxlaw-2853	53	13	al	al	PROPN
taxlaw-2853	53	14	.	.	PROPN
taxlaw-2853	53	15	,	,	PUNCT
taxlaw-2853	53	16	carnegie	carnegie	PROPN
taxlaw-2853	53	17	found	find	VERB
taxlaw-2853	53	18	.	.	PUNCT
taxlaw-2853	54	1	for	for	ADP
taxlaw-2853	54	2	the	the	DET
taxlaw-2853	54	3	advancement	advancement	NOUN
taxlaw-2853	54	4	of	of	ADP
taxlaw-2853	54	5	teaching	teaching	NOUN
taxlaw-2853	54	6	,	,	PUNCT
taxlaw-2853	54	7	summary	summary	NOUN
taxlaw-2853	54	8	:	:	PUNCT
taxlaw-2853	54	9	educating	educate	VERB
taxlaw-2853	54	10	lawyers	lawyer	NOUN
taxlaw-2853	54	11	:	:	PUNCT
taxlaw-2853	54	12	preparation	preparation	NOUN
taxlaw-2853	54	13	for	for	ADP
taxlaw-2853	54	14	the	the	DET
taxlaw-2853	54	15	profession	profession	NOUN
taxlaw-2853	54	16	of	of	ADP
taxlaw-2853	54	17	law	law	NOUN
taxlaw-2853	54	18	6	6	NUM
taxlaw-2853	54	19	(	(	PUNCT
taxlaw-2853	54	20	2007	2007	NUM
taxlaw-2853	54	21	)	)	PUNCT
taxlaw-2853	54	22	,	,	PUNCT
taxlaw-2853	54	23	http://archive.carnegiefoundation.org/pdfs/elibrary/elibrary_pdf_632.pdf	http://archive.carnegiefoundation.org/pdfs/elibrary/elibrary_pdf_632.pdf	PROPN
taxlaw-2853	54	24	[	[	X
taxlaw-2853	54	25	https://perma.cc/775hz39f	https://perma.cc/775hz39f	AUX
taxlaw-2853	54	26	]	]	X
taxlaw-2853	55	1	[	[	X
taxlaw-2853	55	2	hereinafter	hereinafter	NOUN
taxlaw-2853	55	3	carnegie	carnegie	NOUN
taxlaw-2853	55	4	summary	summary	NOUN
taxlaw-2853	55	5	]	]	X
taxlaw-2853	55	6	(	(	PUNCT
taxlaw-2853	55	7	arguing	argue	VERB
taxlaw-2853	55	8	law	law	NOUN
taxlaw-2853	55	9	schools	school	NOUN
taxlaw-2853	55	10	need	need	VERB
taxlaw-2853	55	11	to	to	PART
taxlaw-2853	55	12	provide	provide	VERB
taxlaw-2853	55	13	more	more	ADJ
taxlaw-2853	55	14	“	"	PUNCT
taxlaw-2853	55	15	effective	effective	ADJ
taxlaw-2853	55	16	support	support	NOUN
taxlaw-2853	55	17	for	for	ADP
taxlaw-2853	55	18	developing	develop	VERB
taxlaw-2853	55	19	ethical	ethical	ADJ
taxlaw-2853	55	20	and	and	CCONJ
taxlaw-2853	55	21	social	social	ADJ
taxlaw-2853	55	22	skills	skill	NOUN
taxlaw-2853	55	23	.	.	PUNCT
taxlaw-2853	56	1	students	student	NOUN
taxlaw-2853	56	2	need	need	VERB
taxlaw-2853	56	3	opportunities	opportunity	NOUN
taxlaw-2853	56	4	to	to	PART
taxlaw-2853	56	5	learn	learn	VERB
taxlaw-2853	56	6	about	about	ADP
taxlaw-2853	56	7	,	,	PUNCT
taxlaw-2853	56	8	reflect	reflect	VERB
taxlaw-2853	56	9	on	on	ADP
taxlaw-2853	56	10	and	and	CCONJ
taxlaw-2853	56	11	practice	practice	VERB
taxlaw-2853	56	12	the	the	DET
taxlaw-2853	56	13	responsibility	responsibility	NOUN
taxlaw-2853	56	14	of	of	ADP
taxlaw-2853	56	15	legal	legal	ADJ
taxlaw-2853	56	16	professionals	professional	NOUN
taxlaw-2853	56	17	.	.	PUNCT
taxlaw-2853	56	18	.	.	PUNCT
taxlaw-2853	57	1	.[and	.[and	PUNCT
taxlaw-2853	58	1	law	law	NOUN
taxlaw-2853	58	2	schools	school	NOUN
taxlaw-2853	58	3	should	should	AUX
taxlaw-2853	58	4	do	do	VERB
taxlaw-2853	58	5	more	more	ADJ
taxlaw-2853	58	6	to	to	PART
taxlaw-2853	58	7	]	]	PUNCT
taxlaw-2853	58	8	engage	engage	VERB
taxlaw-2853	58	9	the	the	DET
taxlaw-2853	58	10	moral	moral	ADJ
taxlaw-2853	58	11	imagination	imagination	NOUN
taxlaw-2853	58	12	of	of	ADP
taxlaw-2853	58	13	students	student	NOUN
taxlaw-2853	58	14	as	as	SCONJ
taxlaw-2853	58	15	they	they	PRON
taxlaw-2853	58	16	move	move	VERB
taxlaw-2853	58	17	toward	toward	ADP
taxlaw-2853	58	18	professional	professional	ADJ
taxlaw-2853	58	19	practice	practice	NOUN
taxlaw-2853	58	20	”	"	PUNCT
taxlaw-2853	58	21	)	)	PUNCT
taxlaw-2853	58	22	.	.	PUNCT
taxlaw-2853	59	1	3	3	NUM
taxlaw-2853	59	2	roy	roy	PROPN
taxlaw-2853	59	3	stuckey	stuckey	PROPN
taxlaw-2853	59	4	et	et	PROPN
taxlaw-2853	59	5	al	al	PROPN
taxlaw-2853	59	6	.	.	PROPN
taxlaw-2853	59	7	,	,	PUNCT
taxlaw-2853	59	8	clinical	clinical	ADJ
taxlaw-2853	59	9	legal	legal	ADJ
taxlaw-2853	59	10	education	education	NOUN
taxlaw-2853	59	11	ass’n	ass’n	NOUN
taxlaw-2853	59	12	,	,	PUNCT
taxlaw-2853	59	13	best	good	ADJ
taxlaw-2853	59	14	practices	practice	NOUN
taxlaw-2853	59	15	for	for	ADP
taxlaw-2853	59	16	legal	legal	ADJ
taxlaw-2853	59	17	education	education	NOUN
taxlaw-2853	59	18	:	:	PUNCT
taxlaw-2853	59	19	a	a	DET
taxlaw-2853	59	20	vision	vision	NOUN
taxlaw-2853	59	21	and	and	CCONJ
taxlaw-2853	59	22	a	a	DET
taxlaw-2853	59	23	road	road	NOUN
taxlaw-2853	59	24	map	map	NOUN
taxlaw-2853	59	25	(	(	PUNCT
taxlaw-2853	59	26	2007	2007	NUM
taxlaw-2853	59	27	)	)	PUNCT
taxlaw-2853	59	28	,	,	PUNCT
taxlaw-2853	59	29	http://www.cleaweb.org/resources/documents/best_practices-full.pdf	http://www.cleaweb.org/resources/documents/best_practices-full.pdf	PROPN
taxlaw-2853	59	30	[	[	X
taxlaw-2853	59	31	https://perma.cc/gyd7-ajt4	https://perma.cc/gyd7-ajt4	X
taxlaw-2853	59	32	]	]	X
taxlaw-2853	59	33	[	[	X
taxlaw-2853	59	34	hereinafter	hereinafter	NOUN
taxlaw-2853	59	35	clea	clea	ADJ
taxlaw-2853	59	36	report	report	NOUN
taxlaw-2853	59	37	]	]	PUNCT
taxlaw-2853	59	38	.	.	PUNCT
taxlaw-2853	60	1	4	4	NUM
taxlaw-2853	60	2	see	see	VERB
taxlaw-2853	60	3	,	,	PUNCT
taxlaw-2853	60	4	e.g.	e.g.	ADV
taxlaw-2853	60	5	,	,	PUNCT
taxlaw-2853	60	6	e.	e.	PROPN
taxlaw-2853	60	7	scott	scott	PROPN
taxlaw-2853	60	8	fruehwald	fruehwald	PROPN
taxlaw-2853	60	9	,	,	PUNCT
taxlaw-2853	60	10	developing	develop	VERB
taxlaw-2853	60	11	your	your	PRON
taxlaw-2853	60	12	professional	professional	ADJ
taxlaw-2853	60	13	identity	identity	NOUN
taxlaw-2853	60	14	,	,	PUNCT
taxlaw-2853	60	15	creating	create	VERB
taxlaw-2853	60	16	your	your	PRON
taxlaw-2853	60	17	inner	inner	ADJ
taxlaw-2853	60	18	lawyer	lawyer	NOUN
taxlaw-2853	60	19	(	(	PUNCT
taxlaw-2853	60	20	2015	2015	NUM
taxlaw-2853	60	21	)	)	PUNCT
taxlaw-2853	60	22	;	;	PUNCT
taxlaw-2853	60	23	neil	neil	PROPN
taxlaw-2853	60	24	w.	w.	PROPN
taxlaw-2853	60	25	hamilton	hamilton	PROPN
taxlaw-2853	60	26	,	,	PUNCT
taxlaw-2853	60	27	roadmap	roadmap	PROPN
taxlaw-2853	60	28	:	:	PUNCT
taxlaw-2853	60	29	the	the	DET
taxlaw-2853	60	30	law	law	NOUN
taxlaw-2853	60	31	student	student	NOUN
taxlaw-2853	60	32	’s	’s	PART
taxlaw-2853	60	33	guide	guide	NOUN
taxlaw-2853	60	34	to	to	ADP
taxlaw-2853	60	35	preparing	prepare	VERB
taxlaw-2853	60	36	and	and	CCONJ
taxlaw-2853	60	37	implementing	implement	VERB
taxlaw-2853	60	38	a	a	DET
taxlaw-2853	60	39	successful	successful	ADJ
taxlaw-2853	60	40	plan	plan	NOUN
taxlaw-2853	60	41	for	for	ADP
taxlaw-2853	60	42	meaningful	meaningful	ADJ
taxlaw-2853	60	43	employment	employment	NOUN
taxlaw-2853	60	44	(	(	PUNCT
taxlaw-2853	60	45	2015	2015	NUM
taxlaw-2853	60	46	)	)	PUNCT
taxlaw-2853	61	1	[	[	X
taxlaw-2853	61	2	hereinafter	hereinafter	NOUN
taxlaw-2853	61	3	,	,	PUNCT
taxlaw-2853	61	4	“	"	PUNCT
taxlaw-2853	61	5	hamilton	hamilton	PROPN
taxlaw-2853	61	6	,	,	PUNCT
taxlaw-2853	61	7	roadmap	roadmap	NOUN
taxlaw-2853	61	8	”	"	PUNCT
taxlaw-2853	61	9	]	]	PUNCT
taxlaw-2853	61	10	;	;	PUNCT
taxlaw-2853	61	11	e.	e.	PROPN
taxlaw-2853	61	12	scott	scott	PROPN
taxlaw-2853	61	13	fruehwald	fruehwald	PROPN
taxlaw-2853	61	14	,	,	PUNCT
taxlaw-2853	61	15	developing	develop	VERB
taxlaw-2853	61	16	law	law	NOUN
taxlaw-2853	61	17	students	student	NOUN
taxlaw-2853	61	18	’	'	PUNCT
taxlaw-2853	61	19	professional	professional	ADJ
taxlaw-2853	61	20	identities	identity	NOUN
taxlaw-2853	61	21	,	,	PUNCT
taxlaw-2853	61	22	37	37	NUM
taxlaw-2853	61	23	u.	u.	NOUN
taxlaw-2853	61	24	la	la	PROPN
taxlaw-2853	61	25	verne	verne	PROPN
taxlaw-2853	61	26	l.	l.	PROPN
taxlaw-2853	61	27	rev	rev	PROPN
taxlaw-2853	61	28	1	1	NUM
taxlaw-2853	61	29	(	(	PUNCT
taxlaw-2853	61	30	2015	2015	NUM
taxlaw-2853	61	31	)	)	PUNCT
taxlaw-2853	61	32	;	;	PUNCT
taxlaw-2853	61	33	neil	neil	PROPN
taxlaw-2853	61	34	hamilton	hamilton	PROPN
taxlaw-2853	61	35	&	&	CCONJ
taxlaw-2853	61	36	jerry	jerry	PROPN
taxlaw-2853	61	37	organ	organ	PROPN
taxlaw-2853	61	38	,	,	PUNCT
taxlaw-2853	61	39	thirty	thirty	NUM
taxlaw-2853	61	40	reflection	reflection	NOUN
taxlaw-2853	61	41	questions	question	NOUN
taxlaw-2853	61	42	to	to	PART
taxlaw-2853	61	43	help	help	VERB
taxlaw-2853	61	44	each	each	DET
taxlaw-2853	61	45	student	student	NOUN
taxlaw-2853	61	46	find	find	VERB
taxlaw-2853	61	47	meaningful	meaningful	ADJ
taxlaw-2853	61	48	employment	employment	NOUN
taxlaw-2853	61	49	and	and	CCONJ
taxlaw-2853	61	50	develop	develop	VERB
taxlaw-2853	61	51	an	an	DET
taxlaw-2853	61	52	integrated	integrated	ADJ
taxlaw-2853	61	53	professional	professional	ADJ
taxlaw-2853	61	54	identity	identity	NOUN
taxlaw-2853	61	55	(	(	PUNCT
taxlaw-2853	61	56	professional	professional	ADJ
taxlaw-2853	61	57	formation	formation	NOUN
taxlaw-2853	61	58	)	)	PUNCT
taxlaw-2853	61	59	,	,	PUNCT
taxlaw-2853	61	60	83	83	NUM
taxlaw-2853	61	61	tenn	tenn	PROPN
taxlaw-2853	61	62	.	.	PUNCT
taxlaw-2853	62	1	l.	l.	PROPN
taxlaw-2853	62	2	rev	rev	PROPN
taxlaw-2853	62	3	.	.	PROPN
taxlaw-2853	63	1	843	843	NUM
taxlaw-2853	63	2	(	(	PUNCT
taxlaw-2853	63	3	2016	2016	NUM
taxlaw-2853	63	4	)	)	PUNCT
taxlaw-2853	63	5	;	;	PUNCT
taxlaw-2853	64	1	martin	martin	PROPN
taxlaw-2853	64	2	j.	j.	PROPN
taxlaw-2853	64	3	katz	katz	PROPN
taxlaw-2853	64	4	,	,	PUNCT
taxlaw-2853	64	5	teaching	teach	VERB
taxlaw-2853	64	6	professional	professional	ADJ
taxlaw-2853	64	7	identity	identity	NOUN
taxlaw-2853	64	8	in	in	ADP
taxlaw-2853	64	9	law	law	NOUN
taxlaw-2853	64	10	school	school	NOUN
taxlaw-2853	64	11	,	,	PUNCT
taxlaw-2853	64	12	42	42	NUM
taxlaw-2853	64	13	-	-	PUNCT
taxlaw-2853	64	14	oct	oct	PROPN
taxlaw-2853	64	15	colo	colo	PROPN
taxlaw-2853	64	16	.	.	PUNCT
taxlaw-2853	65	1	law	law	NOUN
taxlaw-2853	65	2	.	.	PUNCT
taxlaw-2853	66	1	45	45	NUM
taxlaw-2853	66	2	(	(	PUNCT
taxlaw-2853	66	3	2013	2013	NUM
taxlaw-2853	66	4	)	)	PUNCT
taxlaw-2853	66	5	;	;	PUNCT
taxlaw-2853	66	6	benjamin	benjamin	PROPN
taxlaw-2853	66	7	v.	v.	PROPN
taxlaw-2853	66	8	madison	madison	PROPN
taxlaw-2853	66	9	iii	iii	PROPN
taxlaw-2853	66	10	&	&	CCONJ
taxlaw-2853	66	11	larry	larry	PROPN
taxlaw-2853	66	12	o.	o.	PROPN
taxlaw-2853	66	13	natt	natt	PROPN
taxlaw-2853	66	14	gantt	gantt	PROPN
taxlaw-2853	66	15	ii	ii	PROPN
taxlaw-2853	66	16	,	,	PUNCT
taxlaw-2853	66	17	the	the	DET
taxlaw-2853	66	18	emperor	emperor	NOUN
taxlaw-2853	66	19	has	have	VERB
taxlaw-2853	66	20	no	no	DET
taxlaw-2853	66	21	clothes	clothe	NOUN
taxlaw-2853	66	22	,	,	PUNCT
taxlaw-2853	66	23	but	but	CCONJ
taxlaw-2853	66	24	does	do	AUX
taxlaw-2853	66	25	anyone	anyone	PRON
taxlaw-2853	66	26	really	really	ADV
taxlaw-2853	66	27	care	care	VERB
taxlaw-2853	66	28	?	?	PUNCT
taxlaw-2853	67	1	how	how	SCONJ
taxlaw-2853	67	2	law	law	NOUN
taxlaw-2853	67	3	schools	school	NOUN
taxlaw-2853	67	4	are	be	AUX
taxlaw-2853	67	5	failing	fail	VERB
taxlaw-2853	67	6	to	to	PART
taxlaw-2853	67	7	develop	develop	VERB
taxlaw-2853	67	8	students	student	NOUN
taxlaw-2853	67	9	’	'	PUNCT
taxlaw-2853	67	10	professional	professional	ADJ
taxlaw-2853	67	11	identity	identity	NOUN
taxlaw-2853	67	12	and	and	CCONJ
taxlaw-2853	67	13	practical	practical	ADJ
taxlaw-2853	67	14	judgment	judgment	NOUN
taxlaw-2853	67	15	,	,	PUNCT
taxlaw-2853	67	16	27	27	NUM
taxlaw-2853	67	17	regent	regent	NOUN
taxlaw-2853	67	18	u.	u.	PROPN
taxlaw-2853	67	19	l.	l.	PROPN
taxlaw-2853	67	20	rev	rev	PROPN
taxlaw-2853	67	21	.	.	PROPN
taxlaw-2853	67	22	339	339	NUM
taxlaw-2853	67	23	(	(	PUNCT
taxlaw-2853	67	24	2014	2014	NUM
taxlaw-2853	67	25	-	-	SYM
taxlaw-2853	67	26	15	15	NUM
taxlaw-2853	67	27	)	)	PUNCT
taxlaw-2853	67	28	;	;	PUNCT
taxlaw-2853	67	29	verna	verna	PROPN
taxlaw-2853	67	30	e.	e.	PROPN
taxlaw-2853	67	31	monson	monson	PROPN
taxlaw-2853	67	32	&	&	CCONJ
taxlaw-2853	67	33	neil	neil	PROPN
taxlaw-2853	67	34	w.	w.	PROPN
taxlaw-2853	67	35	hamilton	hamilton	PROPN
taxlaw-2853	67	36	,	,	PUNCT
taxlaw-2853	67	37	entering	enter	VERB
taxlaw-2853	67	38	law	law	NOUN
taxlaw-2853	67	39	students	student	NOUN
taxlaw-2853	67	40	’	'	PUNCT
taxlaw-2853	67	41	conceptions	conception	NOUN
taxlaw-2853	67	42	of	of	ADP
taxlaw-2853	67	43	an	an	DET
taxlaw-2853	67	44	ethical	ethical	ADJ
taxlaw-2853	67	45	professional	professional	ADJ
taxlaw-2853	67	46	identity	identity	NOUN
taxlaw-2853	67	47	and	and	CCONJ
taxlaw-2853	67	48	the	the	DET
taxlaw-2853	67	49	role	role	NOUN
taxlaw-2853	67	50	of	of	ADP
taxlaw-2853	67	51	the	the	DET
taxlaw-2853	67	52	lawyer	lawyer	NOUN
taxlaw-2853	67	53	in	in	ADP
taxlaw-2853	67	54	society	society	NOUN
taxlaw-2853	67	55	,	,	PUNCT
taxlaw-2853	67	56	35	35	NUM
taxlaw-2853	67	57	j.	j.	PROPN
taxlaw-2853	67	58	legal	legal	ADJ
taxlaw-2853	67	59	prof	prof	NOUN
taxlaw-2853	67	60	.	.	PUNCT
taxlaw-2853	68	1	385	385	NUM
taxlaw-2853	68	2	(	(	PUNCT
taxlaw-2853	68	3	2011	2011	NUM
taxlaw-2853	68	4	)	)	PUNCT
taxlaw-2853	69	1	;	;	PUNCT
taxlaw-2853	69	2	susan	susan	PROPN
taxlaw-2853	69	3	swaim	swaim	PROPN
taxlaw-2853	69	4	daicoff	daicoff	PROPN
taxlaw-2853	69	5	,	,	PUNCT
taxlaw-2853	69	6	lawyer	lawyer	NOUN
taxlaw-2853	69	7	,	,	PUNCT
taxlaw-2853	69	8	form	form	VERB
taxlaw-2853	69	9	thyself	thyself	PRON
taxlaw-2853	69	10	:	:	PUNCT
taxlaw-2853	69	11	professional	professional	ADJ
taxlaw-2853	69	12	identity	identity	NOUN
taxlaw-2853	69	13	formation	formation	NOUN
taxlaw-2853	69	14	strategies	strategy	NOUN
taxlaw-2853	69	15	in	in	ADP
taxlaw-2853	69	16	legal	legal	ADJ
taxlaw-2853	69	17	education	education	NOUN
taxlaw-2853	69	18	through	through	ADP
taxlaw-2853	69	19	“	"	PUNCT
taxlaw-2853	69	20	soft	soft	ADJ
taxlaw-2853	69	21	skills	skill	NOUN
taxlaw-2853	69	22	training	training	NOUN
taxlaw-2853	69	23	,	,	PUNCT
taxlaw-2853	69	24	ethics	ethic	NOUN
taxlaw-2853	69	25	,	,	PUNCT
taxlaw-2853	69	26	and	and	CCONJ
taxlaw-2853	69	27	experiential	experiential	ADJ
taxlaw-2853	69	28	courses	course	NOUN
taxlaw-2853	69	29	,	,	PUNCT
taxlaw-2853	69	30	27	27	NUM
taxlaw-2853	69	31	regent	regent	NOUN
taxlaw-2853	69	32	u.	u.	PROPN
taxlaw-2853	69	33	l.	l.	PROPN
taxlaw-2853	69	34	rev	rev	PROPN
taxlaw-2853	69	35	.	.	PROPN
taxlaw-2853	69	36	205	205	NUM
taxlaw-2853	69	37	(	(	PUNCT
taxlaw-2853	69	38	2014	2014	NUM
taxlaw-2853	69	39	-	-	SYM
taxlaw-2853	69	40	15	15	NUM
taxlaw-2853	69	41	)	)	PUNCT
taxlaw-2853	69	42	;	;	PUNCT
taxlaw-2853	70	1	david	david	PROPN
taxlaw-2853	70	2	i.c	i.c	PROPN
taxlaw-2853	70	3	.	.	PROPN
taxlaw-2853	70	4	thomson	thomson	PROPN
taxlaw-2853	70	5	,	,	PUNCT
taxlaw-2853	70	6	“	"	PUNCT
taxlaw-2853	70	7	teaching	teach	VERB
taxlaw-2853	70	8	”	"	PUNCT
taxlaw-2853	70	9	formation	formation	NOUN
taxlaw-2853	70	10	of	of	ADP
taxlaw-2853	70	11	professional	professional	ADJ
taxlaw-2853	70	12	identity	identity	NOUN
taxlaw-2853	70	13	,	,	PUNCT
taxlaw-2853	70	14	27	27	NUM
taxlaw-2853	70	15	regent	regent	NOUN
taxlaw-2853	70	16	u.	u.	PROPN
taxlaw-2853	70	17	l.	l.	PROPN
taxlaw-2853	70	18	rev	rev	VERB
taxlaw-2853	70	19	303	303	NUM
taxlaw-2853	70	20	(	(	PUNCT
taxlaw-2853	70	21	2014	2014	NUM
taxlaw-2853	70	22	-	-	SYM
taxlaw-2853	70	23	15	15	NUM
taxlaw-2853	70	24	)	)	PUNCT
taxlaw-2853	70	25	.	.	PUNCT
taxlaw-2853	71	1	220	220	NUM
taxlaw-2853	71	2	columbia	columbia	PROPN
taxlaw-2853	71	3	journal	journal	PROPN
taxlaw-2853	71	4	of	of	ADP
taxlaw-2853	71	5	tax	tax	NOUN
taxlaw-2853	71	6	law	law	NOUN
taxlaw-2853	71	7	[	[	X
taxlaw-2853	71	8	vol.8:215	vol.8:215	ADP
taxlaw-2853	71	9	adopted	adopt	VERB
taxlaw-2853	71	10	student	student	NOUN
taxlaw-2853	71	11	learning	learn	VERB
taxlaw-2853	71	12	outcomes	outcome	NOUN
taxlaw-2853	71	13	to	to	ADP
taxlaw-2853	71	14	the	the	DET
taxlaw-2853	71	15	effect	effect	NOUN
taxlaw-2853	71	16	that	that	SCONJ
taxlaw-2853	71	17	“	"	PUNCT
taxlaw-2853	71	18	students	student	NOUN
taxlaw-2853	71	19	should	should	AUX
taxlaw-2853	71	20	develop	develop	VERB
taxlaw-2853	71	21	a	a	DET
taxlaw-2853	71	22	personal	personal	ADJ
taxlaw-2853	71	23	code	code	NOUN
taxlaw-2853	71	24	of	of	ADP
taxlaw-2853	71	25	ethics	ethic	NOUN
taxlaw-2853	71	26	/	/	SYM
taxlaw-2853	71	27	moral	moral	ADJ
taxlaw-2853	71	28	core	core	NOUN
taxlaw-2853	71	29	to	to	PART
taxlaw-2853	71	30	guide	guide	VERB
taxlaw-2853	71	31	discretionary	discretionary	ADJ
taxlaw-2853	71	32	professional	professional	ADJ
taxlaw-2853	71	33	decision	decision	NOUN
taxlaw-2853	71	34	-	-	PUNCT
taxlaw-2853	71	35	making”.5	making”.5	NOUN
taxlaw-2853	71	36	the	the	DET
taxlaw-2853	71	37	preamble	preamble	NOUN
taxlaw-2853	71	38	to	to	ADP
taxlaw-2853	71	39	the	the	DET
taxlaw-2853	71	40	model	model	NOUN
taxlaw-2853	71	41	rules	rule	NOUN
taxlaw-2853	71	42	of	of	ADP
taxlaw-2853	71	43	professional	professional	ADJ
taxlaw-2853	71	44	conduct	conduct	NOUN
taxlaw-2853	71	45	echoes	echo	VERB
taxlaw-2853	71	46	this	this	DET
taxlaw-2853	71	47	effort	effort	NOUN
taxlaw-2853	71	48	by	by	ADP
taxlaw-2853	71	49	encouraging	encourage	VERB
taxlaw-2853	71	50	lawyers	lawyer	NOUN
taxlaw-2853	71	51	to	to	PART
taxlaw-2853	71	52	develop	develop	VERB
taxlaw-2853	71	53	guiding	guide	VERB
taxlaw-2853	71	54	principles	principle	NOUN
taxlaw-2853	71	55	to	to	PART
taxlaw-2853	71	56	help	help	VERB
taxlaw-2853	71	57	them	they	PRON
taxlaw-2853	71	58	make	make	VERB
taxlaw-2853	71	59	difficult	difficult	ADJ
taxlaw-2853	71	60	decisions.6	decisions.6	PROPN
taxlaw-2853	71	61	and	and	CCONJ
taxlaw-2853	71	62	the	the	DET
taxlaw-2853	71	63	increased	increase	VERB
taxlaw-2853	71	64	focus	focus	NOUN
taxlaw-2853	71	65	on	on	ADP
taxlaw-2853	71	66	professional	professional	ADJ
taxlaw-2853	71	67	formation	formation	NOUN
taxlaw-2853	71	68	and	and	CCONJ
taxlaw-2853	71	69	ethical	ethical	ADJ
taxlaw-2853	71	70	professional	professional	ADJ
taxlaw-2853	71	71	identity	identity	NOUN
taxlaw-2853	71	72	is	be	AUX
taxlaw-2853	71	73	now	now	ADV
taxlaw-2853	71	74	incorporated	incorporate	VERB
taxlaw-2853	71	75	into	into	ADP
taxlaw-2853	71	76	the	the	DET
taxlaw-2853	71	77	recently	recently	ADV
taxlaw-2853	71	78	revised	revise	VERB
taxlaw-2853	71	79	aba	aba	PROPN
taxlaw-2853	71	80	accreditation	accreditation	NOUN
taxlaw-2853	71	81	standards	standard	NOUN
taxlaw-2853	71	82	,	,	PUNCT
taxlaw-2853	71	83	which	which	PRON
taxlaw-2853	71	84	require	require	VERB
taxlaw-2853	71	85	law	law	NOUN
taxlaw-2853	71	86	schools	school	NOUN
taxlaw-2853	71	87	to	to	PART
taxlaw-2853	71	88	prepare	prepare	VERB
taxlaw-2853	71	89	students	student	NOUN
taxlaw-2853	71	90	“	"	PUNCT
taxlaw-2853	71	91	for	for	ADP
taxlaw-2853	71	92	effective	effective	ADJ
taxlaw-2853	71	93	,	,	PUNCT
taxlaw-2853	71	94	ethical	ethical	ADJ
taxlaw-2853	71	95	and	and	CCONJ
taxlaw-2853	71	96	responsible	responsible	ADJ
taxlaw-2853	71	97	participation	participation	NOUN
taxlaw-2853	71	98	as	as	ADP
taxlaw-2853	71	99	members	member	NOUN
taxlaw-2853	71	100	of	of	ADP
taxlaw-2853	71	101	the	the	DET
taxlaw-2853	71	102	legal	legal	ADJ
taxlaw-2853	71	103	profession	profession	NOUN
taxlaw-2853	71	104	.	.	PUNCT
taxlaw-2853	71	105	”7	”7	PUNCT
taxlaw-2853	72	1	but	but	CCONJ
taxlaw-2853	72	2	how	how	SCONJ
taxlaw-2853	72	3	do	do	AUX
taxlaw-2853	72	4	law	law	NOUN
taxlaw-2853	72	5	school	school	NOUN
taxlaw-2853	72	6	professors	professor	NOUN
taxlaw-2853	72	7	actually	actually	ADV
taxlaw-2853	72	8	do	do	VERB
taxlaw-2853	72	9	this	this	PRON
taxlaw-2853	72	10	?	?	PUNCT
taxlaw-2853	73	1	how	how	SCONJ
taxlaw-2853	73	2	do	do	AUX
taxlaw-2853	73	3	we	we	PRON
taxlaw-2853	73	4	help	help	VERB
taxlaw-2853	73	5	students	student	NOUN
taxlaw-2853	73	6	develop	develop	VERB
taxlaw-2853	73	7	their	their	PRON
taxlaw-2853	73	8	ethical	ethical	ADJ
taxlaw-2853	73	9	professional	professional	ADJ
taxlaw-2853	73	10	identities	identity	NOUN
taxlaw-2853	73	11	?	?	PUNCT
taxlaw-2853	74	1	certainly	certainly	ADV
taxlaw-2853	74	2	,	,	PUNCT
taxlaw-2853	74	3	this	this	PRON
taxlaw-2853	74	4	is	be	AUX
taxlaw-2853	74	5	part	part	NOUN
taxlaw-2853	74	6	of	of	ADP
taxlaw-2853	74	7	clinical	clinical	ADJ
taxlaw-2853	74	8	legal	legal	ADJ
taxlaw-2853	74	9	education	education	NOUN
taxlaw-2853	74	10	,	,	PUNCT
taxlaw-2853	74	11	where	where	SCONJ
taxlaw-2853	74	12	students	student	NOUN
taxlaw-2853	74	13	grapple	grapple	VERB
taxlaw-2853	74	14	with	with	ADP
taxlaw-2853	74	15	ethical	ethical	ADJ
taxlaw-2853	74	16	decisions	decision	NOUN
taxlaw-2853	74	17	when	when	SCONJ
taxlaw-2853	74	18	representing	represent	VERB
taxlaw-2853	74	19	real	real	ADJ
taxlaw-2853	74	20	clients	client	NOUN
taxlaw-2853	74	21	and	and	CCONJ
taxlaw-2853	74	22	reflect	reflect	VERB
taxlaw-2853	74	23	on	on	ADP
taxlaw-2853	74	24	who	who	PRON
taxlaw-2853	74	25	they	they	PRON
taxlaw-2853	74	26	want	want	VERB
taxlaw-2853	74	27	to	to	PART
taxlaw-2853	74	28	be	be	AUX
taxlaw-2853	74	29	as	as	ADP
taxlaw-2853	74	30	lawyers.8	lawyers.8	PROPN
taxlaw-2853	74	31	and	and	CCONJ
taxlaw-2853	74	32	professional	professional	ADJ
taxlaw-2853	74	33	identity	identity	NOUN
taxlaw-2853	74	34	is	be	AUX
taxlaw-2853	74	35	also	also	ADV
taxlaw-2853	74	36	often	often	ADV
taxlaw-2853	74	37	taught	teach	VERB
taxlaw-2853	74	38	as	as	ADP
taxlaw-2853	74	39	part	part	NOUN
taxlaw-2853	74	40	of	of	ADP
taxlaw-2853	74	41	professional	professional	ADJ
taxlaw-2853	74	42	responsibility	responsibility	NOUN
taxlaw-2853	74	43	courses.9	courses.9	PROPN
taxlaw-2853	74	44	traditional	traditional	ADJ
taxlaw-2853	74	45	law	law	NOUN
taxlaw-2853	74	46	school	school	NOUN
taxlaw-2853	74	47	classrooms	classroom	NOUN
taxlaw-2853	74	48	,	,	PUNCT
taxlaw-2853	74	49	however	however	ADV
taxlaw-2853	74	50	,	,	PUNCT
taxlaw-2853	74	51	also	also	ADV
taxlaw-2853	74	52	provide	provide	VERB
taxlaw-2853	74	53	opportunities	opportunity	NOUN
taxlaw-2853	74	54	to	to	PART
taxlaw-2853	74	55	build	build	VERB
taxlaw-2853	74	56	students	student	NOUN
taxlaw-2853	74	57	’	'	PUNCT
taxlaw-2853	74	58	professional	professional	ADJ
taxlaw-2853	74	59	identities	identity	NOUN
taxlaw-2853	74	60	.	.	PUNCT
taxlaw-2853	75	1	integrating	integrate	VERB
taxlaw-2853	75	2	into	into	ADP
taxlaw-2853	75	3	the	the	DET
taxlaw-2853	75	4	traditional	traditional	ADJ
taxlaw-2853	75	5	law	law	NOUN
taxlaw-2853	75	6	school	school	NOUN
taxlaw-2853	75	7	classroom	classroom	NOUN
taxlaw-2853	75	8	the	the	DET
taxlaw-2853	75	9	notion	notion	NOUN
taxlaw-2853	75	10	of	of	ADP
taxlaw-2853	75	11	professional	professional	ADJ
taxlaw-2853	75	12	identity	identity	NOUN
taxlaw-2853	75	13	is	be	AUX
taxlaw-2853	75	14	part	part	NOUN
taxlaw-2853	75	15	of	of	ADP
taxlaw-2853	75	16	teaching	teach	VERB
taxlaw-2853	75	17	ethics	ethic	NOUN
taxlaw-2853	75	18	throughout	throughout	ADP
taxlaw-2853	75	19	the	the	DET
taxlaw-2853	75	20	curriculum	curriculum	NOUN
taxlaw-2853	75	21	.	.	PUNCT
taxlaw-2853	76	1	it	it	PRON
taxlaw-2853	76	2	reinforces	reinforce	VERB
taxlaw-2853	76	3	concepts	concept	NOUN
taxlaw-2853	76	4	discussed	discuss	VERB
taxlaw-2853	76	5	elsewhere	elsewhere	ADV
taxlaw-2853	76	6	,	,	PUNCT
taxlaw-2853	76	7	it	it	PRON
taxlaw-2853	76	8	encourages	encourage	VERB
taxlaw-2853	76	9	students	student	NOUN
taxlaw-2853	76	10	to	to	PART
taxlaw-2853	76	11	see	see	VERB
taxlaw-2853	76	12	ethics	ethic	NOUN
taxlaw-2853	76	13	and	and	CCONJ
taxlaw-2853	76	14	identity	identity	NOUN
taxlaw-2853	76	15	considerations	consideration	NOUN
taxlaw-2853	76	16	as	as	ADP
taxlaw-2853	76	17	pervasive	pervasive	ADJ
taxlaw-2853	76	18	rather	rather	ADV
taxlaw-2853	76	19	than	than	ADP
taxlaw-2853	76	20	sequestered	sequester	VERB
taxlaw-2853	76	21	in	in	ADP
taxlaw-2853	76	22	ethics	ethic	NOUN
taxlaw-2853	76	23	courses	course	NOUN
taxlaw-2853	76	24	,	,	PUNCT
taxlaw-2853	76	25	and	and	CCONJ
taxlaw-2853	76	26	it	it	PRON
taxlaw-2853	76	27	helps	help	VERB
taxlaw-2853	76	28	students	student	NOUN
taxlaw-2853	76	29	appreciate	appreciate	VERB
taxlaw-2853	76	30	ethics	ethic	NOUN
taxlaw-2853	76	31	and	and	CCONJ
taxlaw-2853	76	32	identity	identity	NOUN
taxlaw-2853	76	33	issues	issue	NOUN
taxlaw-2853	76	34	in	in	ADP
taxlaw-2853	76	35	the	the	DET
taxlaw-2853	76	36	context	context	NOUN
taxlaw-2853	76	37	of	of	ADP
taxlaw-2853	76	38	the	the	DET
taxlaw-2853	76	39	subject	subject	NOUN
taxlaw-2853	76	40	matters	matter	NOUN
taxlaw-2853	76	41	to	to	PART
taxlaw-2853	76	42	which	which	PRON
taxlaw-2853	76	43	they	they	PRON
taxlaw-2853	76	44	might	might	AUX
taxlaw-2853	76	45	dedicate	dedicate	VERB
taxlaw-2853	76	46	their	their	PRON
taxlaw-2853	76	47	careers	career	NOUN
taxlaw-2853	76	48	.	.	PUNCT
taxlaw-2853	77	1	but	but	CCONJ
taxlaw-2853	77	2	most	most	ADJ
taxlaw-2853	77	3	doctrinal	doctrinal	ADJ
taxlaw-2853	77	4	textbooks	textbook	NOUN
taxlaw-2853	77	5	focus	focus	VERB
taxlaw-2853	77	6	on	on	ADP
taxlaw-2853	77	7	substance	substance	NOUN
taxlaw-2853	77	8	and	and	CCONJ
taxlaw-2853	77	9	do	do	AUX
taxlaw-2853	77	10	not	not	PART
taxlaw-2853	77	11	emphasize	emphasize	VERB
taxlaw-2853	77	12	professional	professional	ADJ
taxlaw-2853	77	13	identity.10	identity.10	NOUN
taxlaw-2853	77	14	and	and	CCONJ
taxlaw-2853	77	15	thus	thus	ADV
taxlaw-2853	77	16	it	it	PRON
taxlaw-2853	77	17	can	can	AUX
taxlaw-2853	77	18	be	be	AUX
taxlaw-2853	77	19	quite	quite	ADV
taxlaw-2853	77	20	labor	labor	NOUN
taxlaw-2853	77	21	-	-	PUNCT
taxlaw-2853	77	22	intensive	intensive	ADJ
taxlaw-2853	77	23	for	for	ADP
taxlaw-2853	77	24	individual	individual	ADJ
taxlaw-2853	77	25	5	5	NUM
taxlaw-2853	77	26	hamilton	hamilton	PROPN
taxlaw-2853	77	27	,	,	PUNCT
taxlaw-2853	77	28	supra	supra	PROPN
taxlaw-2853	77	29	note	note	NOUN
taxlaw-2853	77	30	4	4	NUM
taxlaw-2853	77	31	at	at	ADP
taxlaw-2853	77	32	3	3	NUM
taxlaw-2853	77	33	.	.	NOUN
taxlaw-2853	77	34	6	6	NUM
taxlaw-2853	77	35	model	model	NOUN
taxlaw-2853	77	36	rules	rule	NOUN
taxlaw-2853	77	37	of	of	ADP
taxlaw-2853	77	38	professional	professional	ADJ
taxlaw-2853	77	39	conduct	conduct	NOUN
taxlaw-2853	77	40	,	,	PUNCT
taxlaw-2853	77	41	preamble	preamble	VERB
taxlaw-2853	77	42	par	par	NOUN
taxlaw-2853	77	43	.	.	PUNCT
taxlaw-2853	78	1	9	9	NUM
taxlaw-2853	78	2	(	(	PUNCT
taxlaw-2853	78	3	8th	8th	ADJ
taxlaw-2853	78	4	ed	ed	NOUN
taxlaw-2853	78	5	.	.	PROPN
taxlaw-2853	78	6	,	,	PUNCT
taxlaw-2853	78	7	2015	2015	NUM
taxlaw-2853	78	8	)	)	PUNCT
taxlaw-2853	78	9	(	(	PUNCT
taxlaw-2853	78	10	“	"	PUNCT
taxlaw-2853	78	11	within	within	ADP
taxlaw-2853	78	12	the	the	DET
taxlaw-2853	78	13	framework	framework	NOUN
taxlaw-2853	78	14	of	of	ADP
taxlaw-2853	78	15	these	these	DET
taxlaw-2853	78	16	rules	rule	NOUN
taxlaw-2853	78	17	,	,	PUNCT
taxlaw-2853	78	18	however	however	ADV
taxlaw-2853	78	19	,	,	PUNCT
taxlaw-2853	78	20	many	many	ADJ
taxlaw-2853	78	21	difficult	difficult	ADJ
taxlaw-2853	78	22	issues	issue	NOUN
taxlaw-2853	78	23	of	of	ADP
taxlaw-2853	78	24	professional	professional	ADJ
taxlaw-2853	78	25	discretion	discretion	NOUN
taxlaw-2853	78	26	can	can	AUX
taxlaw-2853	78	27	arise	arise	VERB
taxlaw-2853	78	28	.	.	PUNCT
taxlaw-2853	79	1	such	such	ADJ
taxlaw-2853	79	2	issues	issue	NOUN
taxlaw-2853	79	3	must	must	AUX
taxlaw-2853	79	4	be	be	AUX
taxlaw-2853	79	5	resolved	resolve	VERB
taxlaw-2853	79	6	through	through	ADP
taxlaw-2853	79	7	the	the	DET
taxlaw-2853	79	8	exercise	exercise	NOUN
taxlaw-2853	79	9	of	of	ADP
taxlaw-2853	79	10	sensitive	sensitive	ADJ
taxlaw-2853	79	11	professional	professional	ADJ
taxlaw-2853	79	12	and	and	CCONJ
taxlaw-2853	79	13	moral	moral	ADJ
taxlaw-2853	79	14	judgment	judgment	NOUN
taxlaw-2853	79	15	guided	guide	VERB
taxlaw-2853	79	16	by	by	ADP
taxlaw-2853	79	17	the	the	DET
taxlaw-2853	79	18	basic	basic	ADJ
taxlaw-2853	79	19	principles	principle	NOUN
taxlaw-2853	79	20	underlying	underlie	VERB
taxlaw-2853	79	21	the	the	DET
taxlaw-2853	79	22	rules	rule	NOUN
taxlaw-2853	79	23	.	.	PUNCT
taxlaw-2853	80	1	these	these	DET
taxlaw-2853	80	2	principles	principle	NOUN
taxlaw-2853	80	3	include	include	VERB
taxlaw-2853	80	4	the	the	DET
taxlaw-2853	80	5	lawyer	lawyer	NOUN
taxlaw-2853	80	6	's	's	PART
taxlaw-2853	80	7	obligation	obligation	NOUN
taxlaw-2853	80	8	zealously	zealously	ADV
taxlaw-2853	80	9	to	to	PART
taxlaw-2853	80	10	protect	protect	VERB
taxlaw-2853	80	11	and	and	CCONJ
taxlaw-2853	80	12	pursue	pursue	VERB
taxlaw-2853	80	13	a	a	DET
taxlaw-2853	80	14	client	client	NOUN
taxlaw-2853	80	15	's	's	PART
taxlaw-2853	80	16	legitimate	legitimate	ADJ
taxlaw-2853	80	17	interests	interest	NOUN
taxlaw-2853	80	18	,	,	PUNCT
taxlaw-2853	80	19	within	within	ADP
taxlaw-2853	80	20	the	the	DET
taxlaw-2853	80	21	bounds	bound	NOUN
taxlaw-2853	80	22	of	of	ADP
taxlaw-2853	80	23	the	the	DET
taxlaw-2853	80	24	law	law	NOUN
taxlaw-2853	80	25	,	,	PUNCT
taxlaw-2853	80	26	while	while	SCONJ
taxlaw-2853	80	27	maintaining	maintain	VERB
taxlaw-2853	80	28	a	a	DET
taxlaw-2853	80	29	professional	professional	ADJ
taxlaw-2853	80	30	,	,	PUNCT
taxlaw-2853	80	31	courteous	courteous	ADJ
taxlaw-2853	80	32	and	and	CCONJ
taxlaw-2853	80	33	civil	civil	ADJ
taxlaw-2853	80	34	attitude	attitude	NOUN
taxlaw-2853	80	35	toward	toward	ADP
taxlaw-2853	80	36	all	all	DET
taxlaw-2853	80	37	persons	person	NOUN
taxlaw-2853	80	38	involved	involve	VERB
taxlaw-2853	80	39	in	in	ADP
taxlaw-2853	80	40	the	the	DET
taxlaw-2853	80	41	legal	legal	ADJ
taxlaw-2853	80	42	system	system	NOUN
taxlaw-2853	80	43	.	.	PUNCT
taxlaw-2853	80	44	”	"	PUNCT
taxlaw-2853	80	45	)	)	PUNCT
taxlaw-2853	80	46	.	.	PUNCT
taxlaw-2853	81	1	7	7	NUM
taxlaw-2853	81	2	american	american	PROPN
taxlaw-2853	81	3	bar	bar	PROPN
taxlaw-2853	81	4	association	association	NOUN
taxlaw-2853	81	5	,	,	PUNCT
taxlaw-2853	81	6	aba	aba	PROPN
taxlaw-2853	81	7	standards	standard	NOUN
taxlaw-2853	81	8	and	and	CCONJ
taxlaw-2853	81	9	rules	rule	NOUN
taxlaw-2853	81	10	of	of	ADP
taxlaw-2853	81	11	procedure	procedure	NOUN
taxlaw-2853	81	12	for	for	ADP
taxlaw-2853	81	13	approval	approval	NOUN
taxlaw-2853	81	14	of	of	ADP
taxlaw-2853	81	15	law	law	NOUN
taxlaw-2853	81	16	schools	school	NOUN
taxlaw-2853	81	17	2016	2016	NUM
taxlaw-2853	81	18	-	-	SYM
taxlaw-2853	81	19	17	17	NUM
taxlaw-2853	81	20	section	section	NOUN
taxlaw-2853	81	21	301(a	301(a	NUM
taxlaw-2853	81	22	)	)	PUNCT
taxlaw-2853	81	23	,	,	PUNCT
taxlaw-2853	81	24	http://www.americanbar.org/content/dam/aba/publications/misc/legal_education/standards/2016_2017_aba_s	http://www.americanbar.org/content/dam/aba/publications/misc/legal_education/standards/2016_2017_aba_s	PROPN
taxlaw-2853	81	25	tandards_and_rules_of_procedure.authcheckdam.pdf	tandards_and_rules_of_procedure.authcheckdam.pdf	PROPN
taxlaw-2853	82	1	[	[	X
taxlaw-2853	82	2	https://perma.cc/2859-udub	https://perma.cc/2859-udub	X
taxlaw-2853	82	3	]	]	X
taxlaw-2853	82	4	[	[	X
taxlaw-2853	82	5	hereinafter	hereinafter	NOUN
taxlaw-2853	82	6	“	"	PUNCT
taxlaw-2853	82	7	aba	aba	PROPN
taxlaw-2853	82	8	standards	standard	NOUN
taxlaw-2853	82	9	”	"	PUNCT
taxlaw-2853	82	10	]	]	PUNCT
taxlaw-2853	82	11	;	;	PUNCT
taxlaw-2853	82	12	see	see	VERB
taxlaw-2853	82	13	also	also	ADV
taxlaw-2853	82	14	aba	aba	PROPN
taxlaw-2853	82	15	standards	standard	NOUN
taxlaw-2853	82	16	302(c	302(c	PROPN
taxlaw-2853	82	17	)	)	PUNCT
taxlaw-2853	82	18	(	(	PUNCT
taxlaw-2853	82	19	reflecting	reflect	VERB
taxlaw-2853	82	20	the	the	DET
taxlaw-2853	82	21	third	third	ADJ
taxlaw-2853	82	22	apprenticeship	apprenticeship	NOUN
taxlaw-2853	82	23	from	from	ADP
taxlaw-2853	82	24	the	the	DET
taxlaw-2853	82	25	carnegie	carnegie	NOUN
taxlaw-2853	82	26	report	report	NOUN
taxlaw-2853	82	27	and	and	CCONJ
taxlaw-2853	82	28	explaining	explain	VERB
taxlaw-2853	82	29	that	that	SCONJ
taxlaw-2853	82	30	students	student	NOUN
taxlaw-2853	82	31	should	should	AUX
taxlaw-2853	82	32	develop	develop	VERB
taxlaw-2853	82	33	competency	competency	NOUN
taxlaw-2853	82	34	in	in	ADP
taxlaw-2853	82	35	the	the	DET
taxlaw-2853	82	36	“	"	PUNCT
taxlaw-2853	82	37	exercise	exercise	NOUN
taxlaw-2853	82	38	of	of	ADP
taxlaw-2853	82	39	proper	proper	ADJ
taxlaw-2853	82	40	professional	professional	ADJ
taxlaw-2853	82	41	and	and	CCONJ
taxlaw-2853	82	42	ethical	ethical	ADJ
taxlaw-2853	82	43	responsibilities	responsibility	NOUN
taxlaw-2853	82	44	to	to	ADP
taxlaw-2853	82	45	clients	client	NOUN
taxlaw-2853	82	46	and	and	CCONJ
taxlaw-2853	82	47	the	the	DET
taxlaw-2853	82	48	legal	legal	ADJ
taxlaw-2853	82	49	system	system	NOUN
taxlaw-2853	82	50	”	"	PUNCT
taxlaw-2853	82	51	)	)	PUNCT
taxlaw-2853	82	52	.	.	PUNCT
taxlaw-2853	83	1	the	the	DET
taxlaw-2853	83	2	emphasis	emphasis	NOUN
taxlaw-2853	83	3	on	on	ADP
taxlaw-2853	83	4	ethics	ethic	NOUN
taxlaw-2853	83	5	in	in	ADP
taxlaw-2853	83	6	both	both	PRON
taxlaw-2853	83	7	standard	standard	ADJ
taxlaw-2853	83	8	301	301	NUM
taxlaw-2853	83	9	and	and	CCONJ
taxlaw-2853	83	10	302	302	NUM
taxlaw-2853	83	11	was	be	AUX
taxlaw-2853	83	12	added	add	VERB
taxlaw-2853	83	13	in	in	ADP
taxlaw-2853	83	14	2014	2014	NUM
taxlaw-2853	83	15	.	.	PUNCT
taxlaw-2853	84	1	see	see	VERB
taxlaw-2853	84	2	american	american	PROPN
taxlaw-2853	84	3	bar	bar	PROPN
taxlaw-2853	84	4	association	association	PROPN
taxlaw-2853	84	5	,	,	PUNCT
taxlaw-2853	84	6	overview	overview	NOUN
taxlaw-2853	84	7	of	of	ADP
taxlaw-2853	84	8	changes	change	NOUN
taxlaw-2853	84	9	to	to	ADP
taxlaw-2853	84	10	the	the	DET
taxlaw-2853	84	11	standard	standard	NOUN
taxlaw-2853	84	12	for	for	ADP
taxlaw-2853	84	13	approval	approval	NOUN
taxlaw-2853	84	14	of	of	ADP
taxlaw-2853	84	15	law	law	NOUN
taxlaw-2853	84	16	schools	school	NOUN
taxlaw-2853	84	17	,	,	PUNCT
taxlaw-2853	84	18	http://www.americanbar.org/content/dam/aba/administrative/legal_education_and_admissions_to_the_bar/co	http://www.americanbar.org/content/dam/aba/administrative/legal_education_and_admissions_to_the_bar/co	PROPN
taxlaw-2853	84	19	uncil_reports_and_resolutions	uncil_reports_and_resolution	NOUN
taxlaw-2853	84	20	/	/	SYM
taxlaw-2853	84	21	overview_of_changes.authcheckdam.pdf	overview_of_changes.authcheckdam.pdf	PROPN
taxlaw-2853	85	1	[	[	X
taxlaw-2853	85	2	https://perma.cc/7jrc-p4z4	https://perma.cc/7jrc-p4z4	NOUN
taxlaw-2853	85	3	]	]	X
taxlaw-2853	85	4	.	.	PUNCT
taxlaw-2853	85	5	8	8	NUM
taxlaw-2853	85	6	see	see	VERB
taxlaw-2853	85	7	carnegie	carnegie	NOUN
taxlaw-2853	85	8	report	report	NOUN
taxlaw-2853	85	9	,	,	PUNCT
taxlaw-2853	85	10	supra	supra	PROPN
taxlaw-2853	85	11	note	note	NOUN
taxlaw-2853	85	12	2	2	NUM
taxlaw-2853	85	13	,	,	PUNCT
taxlaw-2853	85	14	at	at	ADP
taxlaw-2853	85	15	145	145	NUM
taxlaw-2853	85	16	-	-	SYM
taxlaw-2853	85	17	47	47	NUM
taxlaw-2853	85	18	;	;	PUNCT
taxlaw-2853	85	19	charlotte	charlotte	PROPN
taxlaw-2853	85	20	s.	s.	PROPN
taxlaw-2853	85	21	alexander	alexander	PROPN
taxlaw-2853	85	22	,	,	PUNCT
taxlaw-2853	85	23	learning	learn	VERB
taxlaw-2853	85	24	to	to	PART
taxlaw-2853	85	25	be	be	AUX
taxlaw-2853	85	26	lawyers	lawyer	NOUN
taxlaw-2853	85	27	:	:	PUNCT
taxlaw-2853	85	28	professional	professional	ADJ
taxlaw-2853	85	29	identity	identity	NOUN
taxlaw-2853	85	30	&	&	CCONJ
taxlaw-2853	85	31	the	the	DET
taxlaw-2853	85	32	law	law	NOUN
taxlaw-2853	85	33	school	school	NOUN
taxlaw-2853	85	34	curriculum	curriculum	NOUN
taxlaw-2853	85	35	,	,	PUNCT
taxlaw-2853	85	36	70	70	NUM
taxlaw-2853	85	37	md	md	PROPN
taxlaw-2853	85	38	.	.	PUNCT
taxlaw-2853	86	1	l.	l.	PROPN
taxlaw-2853	86	2	rev	rev	PROPN
taxlaw-2853	86	3	.	.	PROPN
taxlaw-2853	86	4	465	465	NUM
taxlaw-2853	86	5	,	,	PUNCT
taxlaw-2853	86	6	466	466	NUM
taxlaw-2853	86	7	-	-	SYM
taxlaw-2853	86	8	72	72	NUM
taxlaw-2853	86	9	(	(	PUNCT
taxlaw-2853	86	10	2011	2011	NUM
taxlaw-2853	86	11	)	)	PUNCT
taxlaw-2853	86	12	;	;	PUNCT
taxlaw-2853	86	13	daicoff	daicoff	NOUN
taxlaw-2853	86	14	,	,	PUNCT
taxlaw-2853	86	15	supra	supra	PROPN
taxlaw-2853	86	16	note	note	NOUN
taxlaw-2853	86	17	4	4	NUM
taxlaw-2853	86	18	,	,	PUNCT
taxlaw-2853	86	19	at	at	ADP
taxlaw-2853	86	20	217	217	NUM
taxlaw-2853	86	21	-	-	SYM
taxlaw-2853	86	22	219	219	NUM
taxlaw-2853	86	23	;	;	PUNCT
taxlaw-2853	86	24	kelley	kelley	PROPN
taxlaw-2853	86	25	s.	s.	PROPN
taxlaw-2853	86	26	terry	terry	PROPN
taxlaw-2853	86	27	,	,	PUNCT
taxlaw-2853	86	28	externships	externship	NOUN
taxlaw-2853	86	29	:	:	PUNCT
taxlaw-2853	86	30	a	a	DET
taxlaw-2853	86	31	signature	signature	NOUN
taxlaw-2853	86	32	pedagogy	pedagogy	NOUN
taxlaw-2853	86	33	for	for	ADP
taxlaw-2853	86	34	the	the	DET
taxlaw-2853	86	35	development	development	NOUN
taxlaw-2853	86	36	of	of	ADP
taxlaw-2853	86	37	professional	professional	ADJ
taxlaw-2853	86	38	identity	identity	NOUN
taxlaw-2853	86	39	and	and	CCONJ
taxlaw-2853	86	40	purpose	purpose	NOUN
taxlaw-2853	86	41	,	,	PUNCT
taxlaw-2853	86	42	59	59	NUM
taxlaw-2853	86	43	j.	j.	PROPN
taxlaw-2853	86	44	legal	legal	ADJ
taxlaw-2853	86	45	educ	educ	NOUN
taxlaw-2853	86	46	.	.	PUNCT
taxlaw-2853	87	1	240	240	NUM
taxlaw-2853	87	2	(	(	PUNCT
taxlaw-2853	87	3	2009	2009	NUM
taxlaw-2853	87	4	)	)	PUNCT
taxlaw-2853	87	5	.	.	PUNCT
taxlaw-2853	88	1	9	9	NUM
taxlaw-2853	88	2	see	see	VERB
taxlaw-2853	88	3	carnegie	carnegie	NOUN
taxlaw-2853	88	4	report	report	NOUN
taxlaw-2853	88	5	,	,	PUNCT
taxlaw-2853	88	6	supra	supra	PROPN
taxlaw-2853	88	7	note	note	NOUN
taxlaw-2853	88	8	2	2	NUM
taxlaw-2853	88	9	,	,	PUNCT
taxlaw-2853	88	10	at	at	ADP
taxlaw-2853	88	11	147	147	NUM
taxlaw-2853	88	12	-	-	SYM
taxlaw-2853	88	13	51	51	NUM
taxlaw-2853	88	14	;	;	PUNCT
taxlaw-2853	88	15	daicoff	daicoff	NOUN
taxlaw-2853	88	16	,	,	PUNCT
taxlaw-2853	88	17	supra	supra	PROPN
taxlaw-2853	88	18	note	note	NOUN
taxlaw-2853	88	19	4	4	NUM
taxlaw-2853	88	20	,	,	PUNCT
taxlaw-2853	88	21	at	at	ADP
taxlaw-2853	88	22	210	210	NUM
taxlaw-2853	88	23	.	.	PUNCT
taxlaw-2853	89	1	schools	school	NOUN
taxlaw-2853	89	2	are	be	AUX
taxlaw-2853	89	3	also	also	ADV
taxlaw-2853	89	4	increasingly	increasingly	ADV
taxlaw-2853	89	5	developing	develop	VERB
taxlaw-2853	89	6	professional	professional	ADJ
taxlaw-2853	89	7	development	development	NOUN
taxlaw-2853	89	8	and	and	CCONJ
taxlaw-2853	89	9	professional	professional	ADJ
taxlaw-2853	89	10	formation	formation	NOUN
taxlaw-2853	89	11	programs	program	NOUN
taxlaw-2853	89	12	.	.	PUNCT
taxlaw-2853	90	1	see	see	VERB
taxlaw-2853	90	2	,	,	PUNCT
taxlaw-2853	90	3	e.g.	e.g.	ADV
taxlaw-2853	90	4	,	,	PUNCT
taxlaw-2853	90	5	hamilton	hamilton	PROPN
taxlaw-2853	90	6	,	,	PUNCT
taxlaw-2853	90	7	roadmap	roadmap	NOUN
taxlaw-2853	90	8	,	,	PUNCT
taxlaw-2853	90	9	supra	supra	PROPN
taxlaw-2853	90	10	note	note	NOUN
taxlaw-2853	90	11	5	5	NUM
taxlaw-2853	90	12	(	(	PUNCT
taxlaw-2853	90	13	describing	describe	VERB
taxlaw-2853	90	14	such	such	DET
taxlaw-2853	90	15	a	a	DET
taxlaw-2853	90	16	program	program	NOUN
taxlaw-2853	90	17	)	)	PUNCT
taxlaw-2853	90	18	.	.	PUNCT
taxlaw-2853	91	1	however	however	ADV
taxlaw-2853	91	2	,	,	PUNCT
taxlaw-2853	91	3	these	these	DET
taxlaw-2853	91	4	programs	program	NOUN
taxlaw-2853	91	5	may	may	AUX
taxlaw-2853	91	6	focus	focus	VERB
taxlaw-2853	91	7	more	more	ADV
taxlaw-2853	91	8	on	on	ADP
taxlaw-2853	91	9	professionalism	professionalism	NOUN
taxlaw-2853	91	10	or	or	CCONJ
taxlaw-2853	91	11	employment	employment	NOUN
taxlaw-2853	91	12	-	-	PUNCT
taxlaw-2853	91	13	readiness	readiness	NOUN
taxlaw-2853	91	14	rather	rather	ADV
taxlaw-2853	91	15	than	than	ADP
taxlaw-2853	91	16	on	on	ADP
taxlaw-2853	91	17	the	the	DET
taxlaw-2853	91	18	related	relate	VERB
taxlaw-2853	91	19	,	,	PUNCT
taxlaw-2853	91	20	but	but	CCONJ
taxlaw-2853	91	21	distinct	distinct	ADJ
taxlaw-2853	91	22	and	and	CCONJ
taxlaw-2853	91	23	narrower	narrow	ADJ
taxlaw-2853	91	24	,	,	PUNCT
taxlaw-2853	91	25	notion	notion	NOUN
taxlaw-2853	91	26	of	of	ADP
taxlaw-2853	91	27	ethical	ethical	ADJ
taxlaw-2853	91	28	professional	professional	ADJ
taxlaw-2853	91	29	identity	identity	NOUN
taxlaw-2853	91	30	.	.	PUNCT
taxlaw-2853	92	1	see	see	VERB
taxlaw-2853	92	2	also	also	ADV
taxlaw-2853	92	3	generally	generally	ADV
taxlaw-2853	92	4	larry	larry	PROPN
taxlaw-2853	92	5	o.	o.	PROPN
taxlaw-2853	92	6	natt	natt	PROPN
taxlaw-2853	92	7	gantt	gantt	PROPN
taxlaw-2853	92	8	ii	ii	PROPN
taxlaw-2853	92	9	&	&	CCONJ
taxlaw-2853	92	10	benjamin	benjamin	PROPN
taxlaw-2853	92	11	madison	madison	PROPN
taxlaw-2853	92	12	iii	iii	PROPN
taxlaw-2853	92	13	,	,	PUNCT
taxlaw-2853	92	14	teaching	teaching	NOUN
taxlaw-2853	92	15	methods	method	NOUN
taxlaw-2853	92	16	and	and	CCONJ
taxlaw-2853	92	17	examples	example	NOUN
taxlaw-2853	92	18	to	to	PART
taxlaw-2853	92	19	help	help	VERB
taxlaw-2853	92	20	students	student	NOUN
taxlaw-2853	92	21	develop	develop	VERB
taxlaw-2853	92	22	a	a	DET
taxlaw-2853	92	23	professional	professional	ADJ
taxlaw-2853	92	24	identity	identity	NOUN
taxlaw-2853	92	25	(	(	PUNCT
taxlaw-2853	92	26	carolina	carolina	PROPN
taxlaw-2853	92	27	academic	academic	PROPN
taxlaw-2853	92	28	press	press	PROPN
taxlaw-2853	92	29	2016	2016	NUM
taxlaw-2853	92	30	)	)	PUNCT
taxlaw-2853	92	31	.	.	PUNCT
taxlaw-2853	93	1	10	10	NUM
taxlaw-2853	93	2	one	one	NUM
taxlaw-2853	93	3	counter	counter	NOUN
taxlaw-2853	93	4	-	-	NOUN
taxlaw-2853	93	5	example	example	NOUN
taxlaw-2853	93	6	is	be	AUX
taxlaw-2853	93	7	the	the	DET
taxlaw-2853	93	8	carolina	carolina	PROPN
taxlaw-2853	93	9	academic	academic	PROPN
taxlaw-2853	93	10	press	press	PROPN
taxlaw-2853	93	11	–	–	PUNCT
taxlaw-2853	93	12	context	context	NOUN
taxlaw-2853	93	13	and	and	CCONJ
taxlaw-2853	93	14	practice	practice	NOUN
taxlaw-2853	93	15	series	series	NOUN
taxlaw-2853	93	16	which	which	PRON
taxlaw-2853	93	17	includes	include	VERB
taxlaw-2853	93	18	“	"	PUNCT
taxlaw-2853	93	19	‘	'	PUNCT
taxlaw-2853	93	20	professional	professional	ADJ
taxlaw-2853	93	21	identity	identity	NOUN
taxlaw-2853	93	22	reflection	reflection	NOUN
taxlaw-2853	93	23	questions	question	NOUN
taxlaw-2853	93	24	’	'	PUNCT
taxlaw-2853	93	25	in	in	ADP
taxlaw-2853	93	26	the	the	DET
taxlaw-2853	93	27	context	context	NOUN
taxlaw-2853	93	28	of	of	ADP
taxlaw-2853	93	29	teaching	teach	VERB
taxlaw-2853	93	30	the	the	DET
taxlaw-2853	93	31	subject	subject	ADJ
taxlaw-2853	93	32	matter	matter	NOUN
taxlaw-2853	93	33	of	of	ADP
taxlaw-2853	93	34	the	the	DET
taxlaw-2853	93	35	2017	2017	NUM
taxlaw-2853	93	36	]	]	PUNCT
taxlaw-2853	93	37	fostering	foster	VERB
taxlaw-2853	93	38	ethical	ethical	ADJ
taxlaw-2853	93	39	professional	professional	ADJ
taxlaw-2853	93	40	identity	identity	NOUN
taxlaw-2853	93	41	in	in	ADP
taxlaw-2853	93	42	tax	tax	NOUN
taxlaw-2853	93	43	221	221	NUM
taxlaw-2853	93	44	professors	professor	NOUN
taxlaw-2853	93	45	to	to	PART
taxlaw-2853	93	46	figure	figure	VERB
taxlaw-2853	93	47	out	out	ADP
taxlaw-2853	93	48	how	how	SCONJ
taxlaw-2853	93	49	to	to	PART
taxlaw-2853	93	50	incorporate	incorporate	VERB
taxlaw-2853	93	51	professional	professional	ADJ
taxlaw-2853	93	52	identity	identity	NOUN
taxlaw-2853	93	53	development	development	NOUN
taxlaw-2853	93	54	into	into	ADP
taxlaw-2853	93	55	their	their	PRON
taxlaw-2853	93	56	traditional	traditional	ADJ
taxlaw-2853	93	57	classrooms.11	classrooms.11	PROPN
taxlaw-2853	93	58	nevertheless	nevertheless	ADV
taxlaw-2853	93	59	,	,	PUNCT
taxlaw-2853	93	60	the	the	DET
taxlaw-2853	93	61	effort	effort	NOUN
taxlaw-2853	93	62	is	be	AUX
taxlaw-2853	93	63	important	important	ADJ
taxlaw-2853	93	64	,	,	PUNCT
taxlaw-2853	93	65	particularly	particularly	ADV
taxlaw-2853	93	66	in	in	ADP
taxlaw-2853	93	67	subject	subject	ADJ
taxlaw-2853	93	68	areas	area	NOUN
taxlaw-2853	93	69	such	such	ADJ
taxlaw-2853	93	70	as	as	ADP
taxlaw-2853	93	71	tax	tax	NOUN
taxlaw-2853	93	72	law	law	NOUN
taxlaw-2853	93	73	where	where	SCONJ
taxlaw-2853	93	74	lawyers	lawyer	NOUN
taxlaw-2853	93	75	’	'	PUNCT
taxlaw-2853	93	76	ethical	ethical	ADJ
taxlaw-2853	93	77	professional	professional	ADJ
taxlaw-2853	93	78	identities	identity	NOUN
taxlaw-2853	93	79	can	can	AUX
taxlaw-2853	93	80	affect	affect	VERB
taxlaw-2853	93	81	compliance	compliance	NOUN
taxlaw-2853	93	82	and	and	CCONJ
taxlaw-2853	93	83	revenue	revenue	NOUN
taxlaw-2853	93	84	collection	collection	NOUN
taxlaw-2853	93	85	,	,	PUNCT
taxlaw-2853	93	86	tax	tax	NOUN
taxlaw-2853	93	87	morale	morale	NOUN
taxlaw-2853	93	88	and	and	CCONJ
taxlaw-2853	93	89	taxpayer	taxpayer	NOUN
taxlaw-2853	93	90	rights	right	NOUN
taxlaw-2853	93	91	,	,	PUNCT
taxlaw-2853	93	92	and	and	CCONJ
taxlaw-2853	93	93	the	the	DET
taxlaw-2853	93	94	reputation	reputation	NOUN
taxlaw-2853	93	95	of	of	ADP
taxlaw-2853	93	96	the	the	DET
taxlaw-2853	93	97	tax	tax	NOUN
taxlaw-2853	93	98	profession	profession	NOUN
taxlaw-2853	93	99	.	.	PUNCT
taxlaw-2853	94	1	moreover	moreover	ADV
taxlaw-2853	94	2	,	,	PUNCT
taxlaw-2853	94	3	investing	invest	VERB
taxlaw-2853	94	4	in	in	ADP
taxlaw-2853	94	5	ethical	ethical	ADJ
taxlaw-2853	94	6	professional	professional	ADJ
taxlaw-2853	94	7	identity	identity	NOUN
taxlaw-2853	94	8	development	development	NOUN
taxlaw-2853	94	9	helps	help	VERB
taxlaw-2853	94	10	to	to	PART
taxlaw-2853	94	11	empower	empower	VERB
taxlaw-2853	94	12	lawyers	lawyer	NOUN
taxlaw-2853	94	13	to	to	PART
taxlaw-2853	94	14	make	make	VERB
taxlaw-2853	94	15	good	good	ADJ
taxlaw-2853	94	16	decisions	decision	NOUN
taxlaw-2853	94	17	in	in	ADP
taxlaw-2853	94	18	the	the	DET
taxlaw-2853	94	19	most	most	ADV
taxlaw-2853	94	20	difficult	difficult	ADJ
taxlaw-2853	94	21	circumstances	circumstance	NOUN
taxlaw-2853	94	22	,	,	PUNCT
taxlaw-2853	94	23	12	12	NUM
taxlaw-2853	94	24	such	such	ADJ
taxlaw-2853	94	25	as	as	ADP
taxlaw-2853	94	26	when	when	SCONJ
taxlaw-2853	94	27	representing	represent	VERB
taxlaw-2853	94	28	a	a	DET
taxlaw-2853	94	29	client	client	NOUN
taxlaw-2853	94	30	who	who	PRON
taxlaw-2853	94	31	wants	want	VERB
taxlaw-2853	94	32	to	to	PART
taxlaw-2853	94	33	take	take	VERB
taxlaw-2853	94	34	aggressive	aggressive	ADJ
taxlaw-2853	94	35	tax	tax	NOUN
taxlaw-2853	94	36	positions	position	NOUN
taxlaw-2853	94	37	.	.	PUNCT
taxlaw-2853	95	1	for	for	ADP
taxlaw-2853	95	2	example	example	NOUN
taxlaw-2853	95	3	,	,	PUNCT
taxlaw-2853	95	4	a	a	DET
taxlaw-2853	95	5	“	"	PUNCT
taxlaw-2853	95	6	hired	hire	VERB
taxlaw-2853	95	7	gun	gun	NOUN
taxlaw-2853	95	8	”	"	PUNCT
taxlaw-2853	95	9	lawyer13	lawyer13	NOUN
taxlaw-2853	95	10	would	would	AUX
taxlaw-2853	95	11	assist	assist	VERB
taxlaw-2853	95	12	a	a	DET
taxlaw-2853	95	13	client	client	NOUN
taxlaw-2853	95	14	with	with	ADP
taxlaw-2853	95	15	tax	tax	NOUN
taxlaw-2853	95	16	planning	planning	NOUN
taxlaw-2853	95	17	that	that	PRON
taxlaw-2853	95	18	is	be	AUX
taxlaw-2853	95	19	supported	support	VERB
taxlaw-2853	95	20	by	by	ADP
taxlaw-2853	95	21	only	only	ADV
taxlaw-2853	95	22	substantial	substantial	ADJ
taxlaw-2853	95	23	authority	authority	NOUN
taxlaw-2853	95	24	(	(	PUNCT
taxlaw-2853	95	25	i.e.	i.e.	X
taxlaw-2853	95	26	,	,	PUNCT
taxlaw-2853	95	27	that	that	SCONJ
taxlaw-2853	95	28	she	she	PRON
taxlaw-2853	95	29	thinks	think	VERB
taxlaw-2853	95	30	is	be	AUX
taxlaw-2853	95	31	not	not	PART
taxlaw-2853	95	32	likely	likely	ADJ
taxlaw-2853	95	33	to	to	PART
taxlaw-2853	95	34	succeed	succeed	VERB
taxlaw-2853	95	35	)	)	PUNCT
taxlaw-2853	95	36	,	,	PUNCT
taxlaw-2853	95	37	whereas	whereas	SCONJ
taxlaw-2853	95	38	a	a	DET
taxlaw-2853	95	39	“	"	PUNCT
taxlaw-2853	95	40	legalist	legalist	ADJ
taxlaw-2853	95	41	”	"	PUNCT
taxlaw-2853	95	42	lawyer14	lawyer14	NOUN
taxlaw-2853	95	43	would	would	AUX
taxlaw-2853	95	44	withdraw	withdraw	VERB
taxlaw-2853	95	45	from	from	ADP
taxlaw-2853	95	46	that	that	DET
taxlaw-2853	95	47	representation	representation	NOUN
taxlaw-2853	95	48	.	.	PUNCT
taxlaw-2853	96	1	and	and	CCONJ
taxlaw-2853	96	2	professional	professional	ADJ
taxlaw-2853	96	3	identity	identity	NOUN
taxlaw-2853	96	4	considerations	consideration	NOUN
taxlaw-2853	96	5	are	be	AUX
taxlaw-2853	96	6	relevant	relevant	ADJ
taxlaw-2853	96	7	even	even	ADV
taxlaw-2853	96	8	for	for	ADP
taxlaw-2853	96	9	lawyers	lawyer	NOUN
taxlaw-2853	96	10	at	at	ADP
taxlaw-2853	96	11	the	the	DET
taxlaw-2853	96	12	beginning	beginning	NOUN
taxlaw-2853	96	13	of	of	ADP
taxlaw-2853	96	14	their	their	PRON
taxlaw-2853	96	15	careers	career	NOUN
taxlaw-2853	96	16	,	,	PUNCT
taxlaw-2853	96	17	and	and	CCONJ
taxlaw-2853	96	18	even	even	ADV
taxlaw-2853	96	19	in	in	ADP
taxlaw-2853	96	20	a	a	DET
taxlaw-2853	96	21	tight	tight	ADJ
taxlaw-2853	96	22	job	job	NOUN
taxlaw-2853	96	23	market	market	NOUN
taxlaw-2853	96	24	.	.	PUNCT
taxlaw-2853	97	1	for	for	ADP
taxlaw-2853	97	2	example	example	NOUN
taxlaw-2853	97	3	,	,	PUNCT
taxlaw-2853	97	4	imagine	imagine	VERB
taxlaw-2853	97	5	a	a	DET
taxlaw-2853	97	6	junior	junior	ADJ
taxlaw-2853	97	7	tax	tax	NOUN
taxlaw-2853	97	8	lawyer	lawyer	NOUN
taxlaw-2853	97	9	who	who	PRON
taxlaw-2853	97	10	wants	want	VERB
taxlaw-2853	97	11	to	to	PART
taxlaw-2853	97	12	build	build	VERB
taxlaw-2853	97	13	a	a	DET
taxlaw-2853	97	14	career	career	NOUN
taxlaw-2853	97	15	in	in	ADP
taxlaw-2853	97	16	which	which	PRON
taxlaw-2853	97	17	she	she	PRON
taxlaw-2853	97	18	takes	take	VERB
taxlaw-2853	97	19	a	a	DET
taxlaw-2853	97	20	legalist	legalist	ADJ
taxlaw-2853	97	21	approach	approach	NOUN
taxlaw-2853	97	22	to	to	ADP
taxlaw-2853	97	23	tax	tax	NOUN
taxlaw-2853	97	24	lawyering	lawyering	NOUN
taxlaw-2853	97	25	(	(	PUNCT
taxlaw-2853	97	26	i.e.	i.e.	X
taxlaw-2853	97	27	,	,	PUNCT
taxlaw-2853	97	28	helping	help	VERB
taxlaw-2853	97	29	clients	client	NOUN
taxlaw-2853	97	30	take	take	VERB
taxlaw-2853	97	31	positions	position	NOUN
taxlaw-2853	97	32	only	only	ADV
taxlaw-2853	97	33	if	if	SCONJ
taxlaw-2853	97	34	they	they	PRON
taxlaw-2853	97	35	are	be	AUX
taxlaw-2853	97	36	more	more	ADV
taxlaw-2853	97	37	likely	likely	ADJ
taxlaw-2853	97	38	than	than	SCONJ
taxlaw-2853	97	39	not	not	PART
taxlaw-2853	97	40	to	to	PART
taxlaw-2853	97	41	succeed	succeed	VERB
taxlaw-2853	97	42	on	on	ADP
taxlaw-2853	97	43	the	the	DET
taxlaw-2853	97	44	merits	merit	NOUN
taxlaw-2853	97	45	)	)	PUNCT
taxlaw-2853	97	46	.	.	PUNCT
taxlaw-2853	98	1	what	what	PRON
taxlaw-2853	98	2	should	should	AUX
taxlaw-2853	98	3	she	she	PRON
taxlaw-2853	98	4	do	do	VERB
taxlaw-2853	98	5	if	if	SCONJ
taxlaw-2853	98	6	she	she	PRON
taxlaw-2853	98	7	is	be	AUX
taxlaw-2853	98	8	working	work	VERB
taxlaw-2853	98	9	for	for	ADP
taxlaw-2853	98	10	a	a	DET
taxlaw-2853	98	11	partner	partner	NOUN
taxlaw-2853	98	12	who	who	PRON
taxlaw-2853	98	13	wants	want	VERB
taxlaw-2853	98	14	her	she	PRON
taxlaw-2853	98	15	to	to	PART
taxlaw-2853	98	16	assist	assist	VERB
taxlaw-2853	98	17	with	with	ADP
taxlaw-2853	98	18	a	a	DET
taxlaw-2853	98	19	tax	tax	NOUN
taxlaw-2853	98	20	strategy	strategy	NOUN
taxlaw-2853	98	21	for	for	ADP
taxlaw-2853	98	22	which	which	PRON
taxlaw-2853	98	23	there	there	PRON
taxlaw-2853	98	24	is	be	VERB
taxlaw-2853	98	25	only	only	ADV
taxlaw-2853	98	26	“	"	PUNCT
taxlaw-2853	98	27	reasonable	reasonable	ADJ
taxlaw-2853	98	28	basis	basis	NOUN
taxlaw-2853	98	29	”	"	PUNCT
taxlaw-2853	98	30	(	(	PUNCT
taxlaw-2853	98	31	2025	2025	NUM
taxlaw-2853	98	32	%	%	NOUN
taxlaw-2853	98	33	chance	chance	NOUN
taxlaw-2853	98	34	of	of	ADP
taxlaw-2853	98	35	success	success	NOUN
taxlaw-2853	98	36	on	on	ADP
taxlaw-2853	98	37	the	the	DET
taxlaw-2853	98	38	merits	merit	NOUN
taxlaw-2853	98	39	)	)	PUNCT
taxlaw-2853	98	40	?	?	PUNCT
taxlaw-2853	99	1	there	there	PRON
taxlaw-2853	99	2	are	be	VERB
taxlaw-2853	99	3	many	many	ADJ
taxlaw-2853	99	4	more	more	ADJ
taxlaw-2853	99	5	examples	example	NOUN
taxlaw-2853	99	6	in	in	ADP
taxlaw-2853	99	7	which	which	PRON
taxlaw-2853	99	8	having	have	VERB
taxlaw-2853	99	9	a	a	DET
taxlaw-2853	99	10	strong	strong	ADJ
taxlaw-2853	99	11	sense	sense	NOUN
taxlaw-2853	99	12	of	of	ADP
taxlaw-2853	99	13	professional	professional	ADJ
taxlaw-2853	99	14	identity	identity	NOUN
taxlaw-2853	99	15	could	could	AUX
taxlaw-2853	99	16	help	help	VERB
taxlaw-2853	99	17	the	the	DET
taxlaw-2853	99	18	tax	tax	NOUN
taxlaw-2853	99	19	lawyer	lawyer	NOUN
taxlaw-2853	99	20	make	make	VERB
taxlaw-2853	99	21	these	these	DET
taxlaw-2853	99	22	types	type	NOUN
taxlaw-2853	99	23	of	of	ADP
taxlaw-2853	99	24	difficult	difficult	ADJ
taxlaw-2853	99	25	discretionary	discretionary	ADJ
taxlaw-2853	99	26	decisions	decision	NOUN
taxlaw-2853	99	27	in	in	ADP
taxlaw-2853	99	28	a	a	DET
taxlaw-2853	99	29	principled	principled	ADJ
taxlaw-2853	99	30	way.15	way.15	NOUN
taxlaw-2853	99	31	thus	thus	ADV
taxlaw-2853	99	32	,	,	PUNCT
taxlaw-2853	99	33	the	the	DET
taxlaw-2853	99	34	goal	goal	NOUN
taxlaw-2853	99	35	of	of	ADP
taxlaw-2853	99	36	this	this	DET
taxlaw-2853	99	37	article	article	NOUN
taxlaw-2853	99	38	is	be	AUX
taxlaw-2853	99	39	to	to	PART
taxlaw-2853	99	40	provide	provide	VERB
taxlaw-2853	99	41	strategies	strategy	NOUN
taxlaw-2853	99	42	for	for	ADP
taxlaw-2853	99	43	integrating	integrate	VERB
taxlaw-2853	99	44	professional	professional	ADJ
taxlaw-2853	99	45	identity	identity	NOUN
taxlaw-2853	99	46	development	development	NOUN
taxlaw-2853	99	47	exercises	exercise	NOUN
taxlaw-2853	99	48	into	into	ADP
taxlaw-2853	99	49	the	the	DET
taxlaw-2853	99	50	traditional	traditional	ADJ
taxlaw-2853	99	51	tax	tax	NOUN
taxlaw-2853	99	52	classroom.16	classroom.16	PROPN
taxlaw-2853	99	53	in	in	ADP
taxlaw-2853	99	54	doing	do	VERB
taxlaw-2853	99	55	so	so	ADV
taxlaw-2853	99	56	,	,	PUNCT
taxlaw-2853	99	57	this	this	DET
taxlaw-2853	99	58	article	article	NOUN
taxlaw-2853	99	59	advances	advance	VERB
taxlaw-2853	99	60	our	our	PRON
taxlaw-2853	99	61	understanding	understanding	NOUN
taxlaw-2853	99	62	of	of	ADP
taxlaw-2853	99	63	how	how	SCONJ
taxlaw-2853	99	64	to	to	PART
taxlaw-2853	99	65	help	help	VERB
taxlaw-2853	99	66	students	student	NOUN
taxlaw-2853	99	67	develop	develop	VERB
taxlaw-2853	99	68	ethical	ethical	ADJ
taxlaw-2853	99	69	professional	professional	ADJ
taxlaw-2853	99	70	identity	identity	NOUN
taxlaw-2853	99	71	,	,	PUNCT
taxlaw-2853	99	72	particularly	particularly	ADV
taxlaw-2853	99	73	for	for	ADP
taxlaw-2853	99	74	those	those	DET
taxlaw-2853	99	75	students	student	NOUN
taxlaw-2853	99	76	interested	interested	ADJ
taxlaw-2853	99	77	in	in	ADP
taxlaw-2853	99	78	pursuing	pursue	VERB
taxlaw-2853	99	79	a	a	DET
taxlaw-2853	99	80	career	career	NOUN
taxlaw-2853	99	81	in	in	ADP
taxlaw-2853	99	82	tax.17	tax.17	NOUN
taxlaw-2853	99	83	and	and	CCONJ
taxlaw-2853	99	84	this	this	DET
taxlaw-2853	99	85	article	article	NOUN
taxlaw-2853	99	86	helps	help	VERB
taxlaw-2853	99	87	casebook	casebook	VERB
taxlaw-2853	99	88	”	"	PUNCT
taxlaw-2853	99	89	.	.	PUNCT
taxlaw-2853	100	1	larry	larry	PROPN
taxlaw-2853	100	2	o.	o.	PROPN
taxlaw-2853	100	3	natt	natt	PROPN
taxlaw-2853	100	4	gantt	gantt	PROPN
taxlaw-2853	100	5	ii	ii	PROPN
taxlaw-2853	100	6	&	&	CCONJ
taxlaw-2853	100	7	benjamin	benjamin	PROPN
taxlaw-2853	100	8	w.	w.	PROPN
taxlaw-2853	100	9	madison	madison	PROPN
taxlaw-2853	100	10	iii	iii	PROPN
taxlaw-2853	100	11	,	,	PUNCT
taxlaw-2853	100	12	teaching	teach	VERB
taxlaw-2853	100	13	knowledge	knowledge	NOUN
taxlaw-2853	100	14	,	,	PUNCT
taxlaw-2853	100	15	skills	skill	NOUN
taxlaw-2853	100	16	,	,	PUNCT
taxlaw-2853	100	17	and	and	CCONJ
taxlaw-2853	100	18	values	value	NOUN
taxlaw-2853	100	19	of	of	ADP
taxlaw-2853	100	20	professional	professional	ADJ
taxlaw-2853	100	21	identity	identity	NOUN
taxlaw-2853	100	22	formation	formation	NOUN
taxlaw-2853	100	23	,	,	PUNCT
taxlaw-2853	100	24	in	in	ADP
taxlaw-2853	100	25	building	build	VERB
taxlaw-2853	100	26	on	on	ADP
taxlaw-2853	100	27	best	good	ADJ
taxlaw-2853	100	28	practices	practice	NOUN
taxlaw-2853	100	29	:	:	PUNCT
taxlaw-2853	100	30	transforming	transform	VERB
taxlaw-2853	100	31	legal	legal	ADJ
taxlaw-2853	100	32	education	education	NOUN
taxlaw-2853	100	33	in	in	ADP
taxlaw-2853	100	34	a	a	DET
taxlaw-2853	100	35	changing	change	VERB
taxlaw-2853	100	36	world	world	NOUN
taxlaw-2853	100	37	253	253	NUM
taxlaw-2853	100	38	-	-	SYM
taxlaw-2853	100	39	270	270	NUM
taxlaw-2853	100	40	,	,	PUNCT
taxlaw-2853	100	41	note	note	VERB
taxlaw-2853	100	42	103	103	NUM
taxlaw-2853	100	43	(	(	PUNCT
taxlaw-2853	100	44	deborah	deborah	PROPN
taxlaw-2853	100	45	maranville	maranville	PROPN
taxlaw-2853	100	46	et	et	PROPN
taxlaw-2853	100	47	al	al	PROPN
taxlaw-2853	100	48	.	.	PROPN
taxlaw-2853	100	49	,	,	PUNCT
taxlaw-2853	100	50	eds	eds	PROPN
taxlaw-2853	100	51	.	.	PUNCT
taxlaw-2853	100	52	)	)	PUNCT
taxlaw-2853	101	1	(	(	PUNCT
taxlaw-2853	101	2	2015	2015	NUM
taxlaw-2853	101	3	)	)	PUNCT
taxlaw-2853	101	4	.	.	PUNCT
taxlaw-2853	102	1	that	that	DET
taxlaw-2853	102	2	series	series	NOUN
taxlaw-2853	102	3	,	,	PUNCT
taxlaw-2853	102	4	however	however	ADV
taxlaw-2853	102	5	,	,	PUNCT
taxlaw-2853	102	6	does	do	AUX
taxlaw-2853	102	7	not	not	PART
taxlaw-2853	102	8	include	include	VERB
taxlaw-2853	102	9	a	a	DET
taxlaw-2853	102	10	tax	tax	NOUN
taxlaw-2853	102	11	law	law	NOUN
taxlaw-2853	102	12	book	book	NOUN
taxlaw-2853	102	13	.	.	PUNCT
taxlaw-2853	103	1	see	see	VERB
taxlaw-2853	103	2	carolina	carolina	PROPN
taxlaw-2853	103	3	academic	academic	PROPN
taxlaw-2853	103	4	press	press	NOUN
taxlaw-2853	103	5	,	,	PUNCT
taxlaw-2853	103	6	context	context	NOUN
taxlaw-2853	103	7	and	and	CCONJ
taxlaw-2853	103	8	practice	practice	NOUN
taxlaw-2853	103	9	series	series	NOUN
taxlaw-2853	103	10	titles	title	NOUN
taxlaw-2853	103	11	,	,	PUNCT
taxlaw-2853	103	12	http://www.cap-press.com/books/ms/166	http://www.cap-press.com/books/ms/166	VERB
taxlaw-2853	104	1	[	[	X
taxlaw-2853	104	2	https://perma.cc/8762-hjvu	https://perma.cc/8762-hjvu	X
taxlaw-2853	104	3	]	]	X
taxlaw-2853	104	4	.	.	PUNCT
taxlaw-2853	105	1	11	11	NUM
taxlaw-2853	105	2	see	see	VERB
taxlaw-2853	105	3	paula	paula	PROPN
taxlaw-2853	105	4	schaefer	schaefer	PROPN
taxlaw-2853	105	5	,	,	PUNCT
taxlaw-2853	105	6	integrating	integrate	VERB
taxlaw-2853	105	7	professionalism	professionalism	NOUN
taxlaw-2853	105	8	into	into	ADP
taxlaw-2853	105	9	doctrinally	doctrinally	ADV
taxlaw-2853	105	10	-	-	PUNCT
taxlaw-2853	105	11	focused	focus	VERB
taxlaw-2853	105	12	courses	course	NOUN
taxlaw-2853	105	13	,	,	PUNCT
taxlaw-2853	105	14	in	in	ADP
taxlaw-2853	105	15	building	build	VERB
taxlaw-2853	105	16	on	on	ADP
taxlaw-2853	105	17	best	good	ADJ
taxlaw-2853	105	18	practices	practice	NOUN
taxlaw-2853	105	19	:	:	PUNCT
taxlaw-2853	105	20	transforming	transform	VERB
taxlaw-2853	105	21	legal	legal	ADJ
taxlaw-2853	105	22	education	education	NOUN
taxlaw-2853	105	23	in	in	ADP
taxlaw-2853	105	24	a	a	DET
taxlaw-2853	105	25	changing	change	VERB
taxlaw-2853	105	26	world	world	NOUN
taxlaw-2853	105	27	271	271	NUM
taxlaw-2853	105	28	-	-	SYM
taxlaw-2853	105	29	79	79	NUM
taxlaw-2853	105	30	(	(	PUNCT
taxlaw-2853	105	31	deborah	deborah	PROPN
taxlaw-2853	105	32	maranville	maranville	PROPN
taxlaw-2853	105	33	et	et	PROPN
taxlaw-2853	105	34	al	al	PROPN
taxlaw-2853	105	35	.	.	PUNCT
taxlaw-2853	105	36	eds	eds	PROPN
taxlaw-2853	105	37	.	.	PROPN
taxlaw-2853	105	38	,	,	PUNCT
taxlaw-2853	105	39	2015	2015	NUM
taxlaw-2853	105	40	)	)	PUNCT
taxlaw-2853	105	41	.	.	PUNCT
taxlaw-2853	106	1	12	12	NUM
taxlaw-2853	106	2	for	for	ADP
taxlaw-2853	106	3	example	example	NOUN
taxlaw-2853	106	4	,	,	PUNCT
taxlaw-2853	106	5	one	one	NUM
taxlaw-2853	106	6	practitioner	practitioner	NOUN
taxlaw-2853	106	7	,	,	PUNCT
taxlaw-2853	106	8	after	after	ADP
taxlaw-2853	106	9	hearing	hear	VERB
taxlaw-2853	106	10	a	a	DET
taxlaw-2853	106	11	presentation	presentation	NOUN
taxlaw-2853	106	12	of	of	ADP
taxlaw-2853	106	13	this	this	DET
taxlaw-2853	106	14	paper	paper	NOUN
taxlaw-2853	106	15	,	,	PUNCT
taxlaw-2853	106	16	commented	comment	VERB
taxlaw-2853	106	17	to	to	ADP
taxlaw-2853	106	18	me	i	PRON
taxlaw-2853	106	19	that	that	SCONJ
taxlaw-2853	106	20	,	,	PUNCT
taxlaw-2853	106	21	in	in	ADP
taxlaw-2853	106	22	his	his	PRON
taxlaw-2853	106	23	almost	almost	ADV
taxlaw-2853	106	24	thirty	thirty	NUM
taxlaw-2853	106	25	-	-	PUNCT
taxlaw-2853	106	26	year	year	NOUN
taxlaw-2853	106	27	career	career	NOUN
taxlaw-2853	106	28	as	as	ADP
taxlaw-2853	106	29	a	a	DET
taxlaw-2853	106	30	corporate	corporate	ADJ
taxlaw-2853	106	31	tax	tax	NOUN
taxlaw-2853	106	32	lawyer	lawyer	NOUN
taxlaw-2853	106	33	,	,	PUNCT
taxlaw-2853	106	34	the	the	DET
taxlaw-2853	106	35	issues	issue	NOUN
taxlaw-2853	106	36	that	that	PRON
taxlaw-2853	106	37	implicated	implicate	VERB
taxlaw-2853	106	38	professional	professional	ADJ
taxlaw-2853	106	39	identity	identity	NOUN
taxlaw-2853	106	40	were	be	AUX
taxlaw-2853	106	41	harder	hard	ADJ
taxlaw-2853	106	42	than	than	ADP
taxlaw-2853	106	43	any	any	DET
taxlaw-2853	106	44	substantive	substantive	ADJ
taxlaw-2853	106	45	tax	tax	NOUN
taxlaw-2853	106	46	issue	issue	NOUN
taxlaw-2853	106	47	that	that	SCONJ
taxlaw-2853	106	48	he	he	PRON
taxlaw-2853	106	49	ever	ever	ADV
taxlaw-2853	106	50	faced	face	VERB
taxlaw-2853	106	51	.	.	PUNCT
taxlaw-2853	107	1	13	13	NUM
taxlaw-2853	107	2	see	see	VERB
taxlaw-2853	107	3	infra	infra	NOUN
taxlaw-2853	107	4	part	part	NOUN
taxlaw-2853	107	5	iii.b.2.a	iii.b.2.a	PROPN
taxlaw-2853	107	6	.	.	PUNCT
taxlaw-2853	108	1	14	14	NUM
taxlaw-2853	108	2	see	see	VERB
taxlaw-2853	108	3	infra	infra	NOUN
taxlaw-2853	108	4	part	part	NOUN
taxlaw-2853	108	5	ii.b.2.c	ii.b.2.c	NOUN
taxlaw-2853	108	6	.	.	PROPN
taxlaw-2853	108	7	15	15	NUM
taxlaw-2853	108	8	see	see	VERB
taxlaw-2853	108	9	infra	infra	NOUN
taxlaw-2853	108	10	appendix	appendix	VERB
taxlaw-2853	108	11	a	a	PRON
taxlaw-2853	108	12	(	(	PUNCT
taxlaw-2853	108	13	positing	posit	VERB
taxlaw-2853	108	14	several	several	ADJ
taxlaw-2853	108	15	other	other	ADJ
taxlaw-2853	108	16	scenarios	scenario	NOUN
taxlaw-2853	108	17	that	that	PRON
taxlaw-2853	108	18	might	might	AUX
taxlaw-2853	108	19	pose	pose	VERB
taxlaw-2853	108	20	professional	professional	ADJ
taxlaw-2853	108	21	identity	identity	NOUN
taxlaw-2853	108	22	challenges	challenge	NOUN
taxlaw-2853	108	23	for	for	ADP
taxlaw-2853	108	24	junior	junior	ADJ
taxlaw-2853	108	25	tax	tax	NOUN
taxlaw-2853	108	26	lawyers	lawyer	NOUN
taxlaw-2853	108	27	)	)	PUNCT
taxlaw-2853	108	28	and	and	CCONJ
taxlaw-2853	108	29	part	part	NOUN
taxlaw-2853	108	30	iv.c.ii.a	iv.c.ii.a	VERB
taxlaw-2853	108	31	(	(	PUNCT
taxlaw-2853	108	32	discussing	discuss	VERB
taxlaw-2853	108	33	the	the	DET
taxlaw-2853	108	34	relevance	relevance	NOUN
taxlaw-2853	108	35	and	and	CCONJ
taxlaw-2853	108	36	value	value	NOUN
taxlaw-2853	108	37	of	of	ADP
taxlaw-2853	108	38	the	the	DET
taxlaw-2853	108	39	professional	professional	ADJ
taxlaw-2853	108	40	identity	identity	NOUN
taxlaw-2853	108	41	inquiry	inquiry	NOUN
taxlaw-2853	108	42	in	in	ADP
taxlaw-2853	108	43	a	a	DET
taxlaw-2853	108	44	market	market	NOUN
taxlaw-2853	108	45	where	where	SCONJ
taxlaw-2853	108	46	jobs	job	NOUN
taxlaw-2853	108	47	are	be	AUX
taxlaw-2853	108	48	scarce	scarce	ADJ
taxlaw-2853	108	49	)	)	PUNCT
taxlaw-2853	108	50	.	.	PUNCT
taxlaw-2853	109	1	16	16	NUM
taxlaw-2853	109	2	notably	notably	ADV
taxlaw-2853	109	3	,	,	PUNCT
taxlaw-2853	109	4	this	this	DET
taxlaw-2853	109	5	article	article	NOUN
taxlaw-2853	109	6	does	do	AUX
taxlaw-2853	109	7	not	not	PART
taxlaw-2853	109	8	advance	advance	VERB
taxlaw-2853	109	9	a	a	DET
taxlaw-2853	109	10	normative	normative	ADJ
taxlaw-2853	109	11	preference	preference	NOUN
taxlaw-2853	109	12	for	for	ADP
taxlaw-2853	109	13	what	what	DET
taxlaw-2853	109	14	type	type	NOUN
taxlaw-2853	109	15	of	of	ADP
taxlaw-2853	109	16	ethical	ethical	ADJ
taxlaw-2853	109	17	professional	professional	ADJ
taxlaw-2853	109	18	identity	identity	NOUN
taxlaw-2853	109	19	students	student	NOUN
taxlaw-2853	109	20	should	should	AUX
taxlaw-2853	109	21	adopt	adopt	VERB
taxlaw-2853	109	22	.	.	PUNCT
taxlaw-2853	110	1	rather	rather	ADV
taxlaw-2853	110	2	,	,	PUNCT
taxlaw-2853	110	3	this	this	DET
taxlaw-2853	110	4	article	article	NOUN
taxlaw-2853	110	5	helps	help	VERB
taxlaw-2853	110	6	faculty	faculty	NOUN
taxlaw-2853	110	7	members	member	NOUN
taxlaw-2853	110	8	facilitate	facilitate	VERB
taxlaw-2853	110	9	students	student	NOUN
taxlaw-2853	110	10	’	'	PUNCT
taxlaw-2853	110	11	guided	guide	VERB
taxlaw-2853	110	12	and	and	CCONJ
taxlaw-2853	110	13	thoughtful	thoughtful	ADJ
taxlaw-2853	110	14	self	self	NOUN
taxlaw-2853	110	15	-	-	PUNCT
taxlaw-2853	110	16	discovery	discovery	NOUN
taxlaw-2853	110	17	,	,	PUNCT
taxlaw-2853	110	18	but	but	CCONJ
taxlaw-2853	110	19	a	a	DET
taxlaw-2853	110	20	faculty	faculty	NOUN
taxlaw-2853	110	21	member	member	NOUN
taxlaw-2853	110	22	who	who	PRON
taxlaw-2853	110	23	wants	want	VERB
taxlaw-2853	110	24	to	to	PART
taxlaw-2853	110	25	steer	steer	VERB
taxlaw-2853	110	26	students	student	NOUN
taxlaw-2853	110	27	toward	toward	ADP
taxlaw-2853	110	28	a	a	DET
taxlaw-2853	110	29	particular	particular	ADJ
taxlaw-2853	110	30	normative	normative	ADJ
taxlaw-2853	110	31	approach	approach	NOUN
taxlaw-2853	110	32	can	can	AUX
taxlaw-2853	110	33	easily	easily	ADV
taxlaw-2853	110	34	modify	modify	VERB
taxlaw-2853	110	35	the	the	DET
taxlaw-2853	110	36	exercises	exercise	NOUN
taxlaw-2853	110	37	described	describe	VERB
taxlaw-2853	110	38	herein	herein	NOUN
taxlaw-2853	110	39	.	.	PUNCT
taxlaw-2853	111	1	see	see	VERB
taxlaw-2853	111	2	infra	infra	NOUN
taxlaw-2853	111	3	part	part	NOUN
taxlaw-2853	111	4	v.g	v.g	PROPN
taxlaw-2853	111	5	.	.	PROPN
taxlaw-2853	112	1	(	(	PUNCT
taxlaw-2853	112	2	discussing	discuss	VERB
taxlaw-2853	112	3	such	such	ADJ
taxlaw-2853	112	4	modifications	modification	NOUN
taxlaw-2853	112	5	)	)	PUNCT
taxlaw-2853	112	6	.	.	PUNCT
taxlaw-2853	113	1	17	17	NUM
taxlaw-2853	113	2	the	the	DET
taxlaw-2853	113	3	textbooks	textbook	NOUN
taxlaw-2853	113	4	on	on	ADP
taxlaw-2853	113	5	tax	tax	NOUN
taxlaw-2853	113	6	ethics	ethic	NOUN
taxlaw-2853	113	7	do	do	AUX
taxlaw-2853	113	8	incorporate	incorporate	VERB
taxlaw-2853	113	9	notions	notion	NOUN
taxlaw-2853	113	10	of	of	ADP
taxlaw-2853	113	11	ethical	ethical	ADJ
taxlaw-2853	113	12	professional	professional	ADJ
taxlaw-2853	113	13	identity	identity	NOUN
taxlaw-2853	113	14	,	,	PUNCT
taxlaw-2853	113	15	at	at	ADP
taxlaw-2853	113	16	least	least	ADJ
taxlaw-2853	113	17	to	to	ADP
taxlaw-2853	113	18	some	some	DET
taxlaw-2853	113	19	extent	extent	NOUN
taxlaw-2853	113	20	.	.	PUNCT
taxlaw-2853	114	1	see	see	VERB
taxlaw-2853	114	2	,	,	PUNCT
taxlaw-2853	114	3	e.g.	e.g.	ADV
taxlaw-2853	114	4	,	,	PUNCT
taxlaw-2853	114	5	michael	michael	PROPN
taxlaw-2853	114	6	hatfield	hatfield	PROPN
taxlaw-2853	114	7	,	,	PUNCT
taxlaw-2853	114	8	the	the	DET
taxlaw-2853	114	9	ethics	ethic	NOUN
taxlaw-2853	114	10	of	of	ADP
taxlaw-2853	114	11	tax	tax	NOUN
taxlaw-2853	114	12	lawyering	lawyering	NOUN
taxlaw-2853	114	13	(	(	PUNCT
taxlaw-2853	114	14	3d	3d	NUM
taxlaw-2853	114	15	ed	ed	NOUN
taxlaw-2853	114	16	.	.	PROPN
taxlaw-2853	114	17	2015	2015	NUM
taxlaw-2853	114	18	)	)	PUNCT
taxlaw-2853	114	19	;	;	PUNCT
taxlaw-2853	114	20	linda	linda	PROPN
taxlaw-2853	114	21	galler	galler	PROPN
taxlaw-2853	114	22	&	&	CCONJ
taxlaw-2853	114	23	michael	michael	PROPN
taxlaw-2853	114	24	b.	b.	PROPN
taxlaw-2853	114	25	lang	lang	PROPN
taxlaw-2853	114	26	,	,	PUNCT
taxlaw-2853	114	27	regulation	regulation	NOUN
taxlaw-2853	114	28	of	of	ADP
taxlaw-2853	114	29	tax	tax	NOUN
taxlaw-2853	114	30	practice	practice	NOUN
taxlaw-2853	114	31	(	(	PUNCT
taxlaw-2853	114	32	2d	2d	NUM
taxlaw-2853	114	33	ed	ed	NOUN
taxlaw-2853	114	34	.	.	PROPN
taxlaw-2853	114	35	2016	2016	NUM
taxlaw-2853	114	36	)	)	PUNCT
taxlaw-2853	114	37	;	;	PUNCT
taxlaw-2853	114	38	bernard	bernard	PROPN
taxlaw-2853	114	39	wolfman	wolfman	PROPN
taxlaw-2853	114	40	et	et	PROPN
taxlaw-2853	114	41	al	al	PROPN
taxlaw-2853	114	42	.	.	PROPN
taxlaw-2853	114	43	,	,	PUNCT
taxlaw-2853	114	44	ethical	ethical	ADJ
taxlaw-2853	114	45	problems	problem	NOUN
taxlaw-2853	114	46	in	in	ADP
taxlaw-2853	114	47	federal	federal	ADJ
taxlaw-2853	114	48	tax	tax	NOUN
taxlaw-2853	114	49	practice	practice	NOUN
taxlaw-2853	114	50	(	(	PUNCT
taxlaw-2853	114	51	5th	5th	ADJ
taxlaw-2853	114	52	ed	ed	NOUN
taxlaw-2853	114	53	.	.	PROPN
taxlaw-2853	114	54	2015	2015	NUM
taxlaw-2853	114	55	)	)	PUNCT
taxlaw-2853	114	56	;	;	PUNCT
taxlaw-2853	114	57	donald	donald	PROPN
taxlaw-2853	114	58	b.	b.	PROPN
taxlaw-2853	114	59	tobin	tobin	PROPN
taxlaw-2853	114	60	et	et	PROPN
taxlaw-2853	114	61	al	al	PROPN
taxlaw-2853	114	62	.	.	PROPN
taxlaw-2853	114	63	,	,	PUNCT
taxlaw-2853	114	64	problems	problem	NOUN
taxlaw-2853	114	65	in	in	ADP
taxlaw-2853	114	66	tax	tax	NOUN
taxlaw-2853	114	67	ethics	ethic	NOUN
taxlaw-2853	114	68	(	(	PUNCT
taxlaw-2853	114	69	2009	2009	NUM
taxlaw-2853	114	70	)	)	PUNCT
taxlaw-2853	114	71	.	.	PUNCT
taxlaw-2853	115	1	however	however	ADV
taxlaw-2853	115	2	,	,	PUNCT
taxlaw-2853	115	3	these	these	DET
taxlaw-2853	115	4	texts	text	NOUN
taxlaw-2853	115	5	are	be	AUX
taxlaw-2853	115	6	generally	generally	ADV
taxlaw-2853	115	7	intended	intend	VERB
taxlaw-2853	115	8	for	for	ADP
taxlaw-2853	115	9	courses	course	NOUN
taxlaw-2853	115	10	specifically	specifically	ADV
taxlaw-2853	115	11	on	on	ADP
taxlaw-2853	115	12	tax	tax	NOUN
taxlaw-2853	115	13	ethics	ethic	NOUN
taxlaw-2853	115	14	.	.	PUNCT
taxlaw-2853	116	1	in	in	ADP
taxlaw-2853	116	2	contrast	contrast	NOUN
taxlaw-2853	116	3	,	,	PUNCT
taxlaw-2853	116	4	this	this	DET
taxlaw-2853	116	5	article	article	NOUN
taxlaw-2853	116	6	focuses	focus	VERB
taxlaw-2853	116	7	on	on	ADP
taxlaw-2853	116	8	other	other	ADJ
taxlaw-2853	116	9	tax	tax	NOUN
taxlaw-2853	116	10	courses	course	NOUN
taxlaw-2853	116	11	(	(	PUNCT
taxlaw-2853	116	12	e.g.	e.g.	ADV
taxlaw-2853	116	13	,	,	PUNCT
taxlaw-2853	116	14	corporate	corporate	ADJ
taxlaw-2853	116	15	tax	tax	NOUN
taxlaw-2853	116	16	,	,	PUNCT
taxlaw-2853	116	17	partnership	partnership	NOUN
taxlaw-2853	116	18	tax	tax	NOUN
taxlaw-2853	116	19	,	,	PUNCT
taxlaw-2853	116	20	tax	tax	NOUN
taxlaw-2853	116	21	seminars	seminar	NOUN
taxlaw-2853	116	22	)	)	PUNCT
taxlaw-2853	116	23	,	,	PUNCT
taxlaw-2853	116	24	where	where	SCONJ
taxlaw-2853	116	25	ethical	ethical	ADJ
taxlaw-2853	116	26	and	and	CCONJ
taxlaw-2853	116	27	identity	identity	NOUN
taxlaw-2853	116	28	considerations	consideration	NOUN
taxlaw-2853	116	29	are	be	AUX
taxlaw-2853	116	30	ancillary	ancillary	ADJ
taxlaw-2853	116	31	rather	rather	ADV
taxlaw-2853	116	32	than	than	ADP
taxlaw-2853	116	33	central	central	ADJ
taxlaw-2853	116	34	to	to	ADP
taxlaw-2853	116	35	the	the	DET
taxlaw-2853	116	36	course	course	NOUN
taxlaw-2853	116	37	’s	’s	PART
taxlaw-2853	116	38	objective	objective	NOUN
taxlaw-2853	116	39	.	.	PUNCT
taxlaw-2853	117	1	it	it	PRON
taxlaw-2853	117	2	is	be	AUX
taxlaw-2853	117	3	much	much	ADV
taxlaw-2853	117	4	less	less	ADV
taxlaw-2853	117	5	common	common	ADJ
taxlaw-2853	117	6	for	for	ADP
taxlaw-2853	117	7	222	222	NUM
taxlaw-2853	117	8	columbia	columbia	PROPN
taxlaw-2853	117	9	journal	journal	PROPN
taxlaw-2853	117	10	of	of	ADP
taxlaw-2853	117	11	tax	tax	NOUN
taxlaw-2853	117	12	law	law	NOUN
taxlaw-2853	118	1	[	[	X
taxlaw-2853	118	2	vol.8:215	vol.8:215	NOUN
taxlaw-2853	118	3	to	to	PART
taxlaw-2853	118	4	answer	answer	VERB
taxlaw-2853	118	5	the	the	DET
taxlaw-2853	118	6	call	call	NOUN
taxlaw-2853	118	7	for	for	ADP
taxlaw-2853	118	8	“	"	PUNCT
taxlaw-2853	118	9	plug	plug	VERB
taxlaw-2853	118	10	and	and	CCONJ
taxlaw-2853	118	11	play	play	VERB
taxlaw-2853	118	12	”	"	PUNCT
taxlaw-2853	118	13	curriculum18	curriculum18	NOUN
taxlaw-2853	118	14	that	that	PRON
taxlaw-2853	118	15	faculty	faculty	NOUN
taxlaw-2853	118	16	can	can	AUX
taxlaw-2853	118	17	use	use	VERB
taxlaw-2853	118	18	to	to	PART
taxlaw-2853	118	19	advance	advance	VERB
taxlaw-2853	118	20	the	the	DET
taxlaw-2853	118	21	student	student	NOUN
taxlaw-2853	118	22	learning	learn	VERB
taxlaw-2853	118	23	objective	objective	NOUN
taxlaw-2853	118	24	of	of	ADP
taxlaw-2853	118	25	teaching	teach	VERB
taxlaw-2853	118	26	ethical	ethical	ADJ
taxlaw-2853	118	27	professional	professional	ADJ
taxlaw-2853	118	28	identity	identity	NOUN
taxlaw-2853	118	29	formation.19	formation.19	NOUN
taxlaw-2853	118	30	in	in	ADP
taxlaw-2853	118	31	addition	addition	NOUN
taxlaw-2853	118	32	,	,	PUNCT
taxlaw-2853	118	33	given	give	VERB
taxlaw-2853	118	34	that	that	PRON
taxlaw-2853	118	35	professional	professional	ADJ
taxlaw-2853	118	36	identity	identity	NOUN
taxlaw-2853	118	37	development	development	NOUN
taxlaw-2853	118	38	is	be	AUX
taxlaw-2853	118	39	equally	equally	ADV
taxlaw-2853	118	40	important	important	ADJ
taxlaw-2853	118	41	for	for	ADP
taxlaw-2853	118	42	practicing	practice	VERB
taxlaw-2853	118	43	tax	tax	NOUN
taxlaw-2853	118	44	lawyers	lawyer	NOUN
taxlaw-2853	118	45	,	,	PUNCT
taxlaw-2853	118	46	they	they	PRON
taxlaw-2853	118	47	can	can	AUX
taxlaw-2853	118	48	use	use	VERB
taxlaw-2853	118	49	this	this	DET
taxlaw-2853	118	50	article	article	NOUN
taxlaw-2853	118	51	as	as	ADP
taxlaw-2853	118	52	a	a	DET
taxlaw-2853	118	53	self	self	NOUN
taxlaw-2853	118	54	-	-	PUNCT
taxlaw-2853	118	55	study	study	NOUN
taxlaw-2853	118	56	tool	tool	NOUN
taxlaw-2853	118	57	,	,	PUNCT
taxlaw-2853	118	58	and	and	CCONJ
taxlaw-2853	118	59	the	the	DET
taxlaw-2853	118	60	exercises	exercise	NOUN
taxlaw-2853	118	61	herein	herein	NOUN
taxlaw-2853	118	62	can	can	AUX
taxlaw-2853	118	63	be	be	AUX
taxlaw-2853	118	64	used	use	VERB
taxlaw-2853	118	65	for	for	ADP
taxlaw-2853	118	66	cle	cle	NOUN
taxlaw-2853	118	67	workshops.20	workshops.20	PROPN
taxlaw-2853	118	68	part	part	PROPN
taxlaw-2853	118	69	ii	ii	PROPN
taxlaw-2853	118	70	of	of	ADP
taxlaw-2853	118	71	this	this	DET
taxlaw-2853	118	72	article	article	NOUN
taxlaw-2853	118	73	provides	provide	VERB
taxlaw-2853	118	74	background	background	NOUN
taxlaw-2853	118	75	by	by	ADP
taxlaw-2853	118	76	elaborating	elaborate	VERB
taxlaw-2853	118	77	on	on	ADP
taxlaw-2853	118	78	the	the	DET
taxlaw-2853	118	79	concept	concept	NOUN
taxlaw-2853	118	80	of	of	ADP
taxlaw-2853	118	81	“	"	PUNCT
taxlaw-2853	118	82	professional	professional	ADJ
taxlaw-2853	118	83	identity	identity	NOUN
taxlaw-2853	118	84	”	"	PUNCT
taxlaw-2853	118	85	and	and	CCONJ
taxlaw-2853	118	86	explaining	explain	VERB
taxlaw-2853	118	87	why	why	SCONJ
taxlaw-2853	118	88	this	this	PRON
taxlaw-2853	118	89	is	be	AUX
taxlaw-2853	118	90	an	an	DET
taxlaw-2853	118	91	important	important	ADJ
taxlaw-2853	118	92	part	part	NOUN
taxlaw-2853	118	93	of	of	ADP
taxlaw-2853	118	94	legal	legal	ADJ
taxlaw-2853	118	95	education	education	NOUN
taxlaw-2853	118	96	.	.	PUNCT
taxlaw-2853	119	1	part	part	NOUN
taxlaw-2853	119	2	iii	iii	NUM
taxlaw-2853	119	3	then	then	ADV
taxlaw-2853	119	4	argues	argue	VERB
taxlaw-2853	119	5	for	for	ADP
taxlaw-2853	119	6	incorporating	incorporate	VERB
taxlaw-2853	119	7	professional	professional	ADJ
taxlaw-2853	119	8	identity	identity	NOUN
taxlaw-2853	119	9	pedagogy	pedagogy	NOUN
taxlaw-2853	119	10	into	into	ADP
taxlaw-2853	119	11	a	a	DET
taxlaw-2853	119	12	specific	specific	ADJ
taxlaw-2853	119	13	context	context	NOUN
taxlaw-2853	119	14	—	—	PUNCT
taxlaw-2853	119	15	the	the	DET
taxlaw-2853	119	16	traditional	traditional	ADJ
taxlaw-2853	119	17	tax	tax	NOUN
taxlaw-2853	119	18	classroom	classroom	NOUN
taxlaw-2853	119	19	.	.	PUNCT
taxlaw-2853	120	1	part	part	NOUN
taxlaw-2853	120	2	iv	iv	PRON
taxlaw-2853	120	3	provides	provide	VERB
taxlaw-2853	120	4	an	an	DET
taxlaw-2853	120	5	exercise	exercise	NOUN
taxlaw-2853	120	6	that	that	PRON
taxlaw-2853	120	7	can	can	AUX
taxlaw-2853	120	8	be	be	AUX
taxlaw-2853	120	9	used	use	VERB
taxlaw-2853	120	10	in	in	ADP
taxlaw-2853	120	11	any	any	DET
taxlaw-2853	120	12	upper	upper	ADJ
taxlaw-2853	120	13	-	-	PUNCT
taxlaw-2853	120	14	division	division	NOUN
taxlaw-2853	120	15	tax	tax	NOUN
taxlaw-2853	120	16	course	course	NOUN
taxlaw-2853	120	17	to	to	PART
taxlaw-2853	120	18	integrate	integrate	VERB
taxlaw-2853	120	19	professional	professional	ADJ
taxlaw-2853	120	20	identity	identity	NOUN
taxlaw-2853	120	21	building	building	NOUN
taxlaw-2853	120	22	into	into	ADP
taxlaw-2853	120	23	the	the	DET
taxlaw-2853	120	24	traditional	traditional	ADJ
taxlaw-2853	120	25	tax	tax	NOUN
taxlaw-2853	120	26	classroom	classroom	NOUN
taxlaw-2853	120	27	;	;	PUNCT
taxlaw-2853	120	28	a	a	DET
taxlaw-2853	120	29	reader	reader	NOUN
taxlaw-2853	120	30	primarily	primarily	ADV
taxlaw-2853	120	31	interested	interested	ADJ
taxlaw-2853	120	32	in	in	ADP
taxlaw-2853	120	33	the	the	DET
taxlaw-2853	120	34	specific	specific	ADJ
taxlaw-2853	120	35	exercises	exercise	NOUN
taxlaw-2853	120	36	might	might	AUX
taxlaw-2853	120	37	want	want	VERB
taxlaw-2853	120	38	to	to	PART
taxlaw-2853	120	39	skip	skip	VERB
taxlaw-2853	120	40	directly	directly	ADV
taxlaw-2853	120	41	to	to	ADP
taxlaw-2853	120	42	this	this	DET
taxlaw-2853	120	43	part	part	NOUN
taxlaw-2853	120	44	.	.	PUNCT
taxlaw-2853	121	1	part	part	NOUN
taxlaw-2853	121	2	v	v	NOUN
taxlaw-2853	121	3	identifies	identify	VERB
taxlaw-2853	121	4	several	several	ADJ
taxlaw-2853	121	5	challenges	challenge	NOUN
taxlaw-2853	121	6	with	with	ADP
taxlaw-2853	121	7	integrating	integrate	VERB
taxlaw-2853	121	8	a	a	DET
taxlaw-2853	121	9	professional	professional	ADJ
taxlaw-2853	121	10	identity	identity	NOUN
taxlaw-2853	121	11	module	module	NOUN
taxlaw-2853	121	12	into	into	ADP
taxlaw-2853	121	13	the	the	DET
taxlaw-2853	121	14	tax	tax	NOUN
taxlaw-2853	121	15	classroom	classroom	NOUN
taxlaw-2853	121	16	and	and	CCONJ
taxlaw-2853	121	17	discusses	discuss	VERB
taxlaw-2853	121	18	variations	variation	NOUN
taxlaw-2853	121	19	and	and	CCONJ
taxlaw-2853	121	20	alternatives	alternative	NOUN
taxlaw-2853	121	21	to	to	PART
taxlaw-2853	121	22	help	help	VERB
taxlaw-2853	121	23	professors	professor	NOUN
taxlaw-2853	121	24	overcome	overcome	VERB
taxlaw-2853	121	25	or	or	CCONJ
taxlaw-2853	121	26	mitigate	mitigate	VERB
taxlaw-2853	121	27	these	these	DET
taxlaw-2853	121	28	challenges	challenge	NOUN
taxlaw-2853	121	29	.	.	PUNCT
taxlaw-2853	122	1	this	this	PRON
taxlaw-2853	122	2	enables	enable	VERB
taxlaw-2853	122	3	tax	tax	NOUN
taxlaw-2853	122	4	professors	professor	NOUN
taxlaw-2853	122	5	to	to	PART
taxlaw-2853	122	6	tailor	tailor	VERB
taxlaw-2853	122	7	the	the	DET
taxlaw-2853	122	8	experience	experience	NOUN
taxlaw-2853	122	9	to	to	ADP
taxlaw-2853	122	10	their	their	PRON
taxlaw-2853	122	11	goals	goal	NOUN
taxlaw-2853	122	12	and	and	CCONJ
taxlaw-2853	122	13	their	their	PRON
taxlaw-2853	122	14	students	student	NOUN
taxlaw-2853	122	15	’	'	PUNCT
taxlaw-2853	122	16	needs	need	NOUN
taxlaw-2853	122	17	.	.	PUNCT
taxlaw-2853	123	1	part	part	PROPN
taxlaw-2853	123	2	vi	vi	PROPN
taxlaw-2853	123	3	concludes	conclude	VERB
taxlaw-2853	123	4	.	.	PUNCT
taxlaw-2853	124	1	ultimately	ultimately	ADV
taxlaw-2853	124	2	,	,	PUNCT
taxlaw-2853	124	3	the	the	DET
taxlaw-2853	124	4	goal	goal	NOUN
taxlaw-2853	124	5	of	of	ADP
taxlaw-2853	124	6	this	this	DET
taxlaw-2853	124	7	article	article	NOUN
taxlaw-2853	124	8	is	be	AUX
taxlaw-2853	124	9	to	to	PART
taxlaw-2853	124	10	try	try	VERB
taxlaw-2853	124	11	to	to	PART
taxlaw-2853	124	12	empower	empower	VERB
taxlaw-2853	124	13	tax	tax	NOUN
taxlaw-2853	124	14	faculty	faculty	NOUN
taxlaw-2853	124	15	to	to	PART
taxlaw-2853	124	16	help	help	VERB
taxlaw-2853	124	17	students	student	NOUN
taxlaw-2853	124	18	reflect	reflect	VERB
taxlaw-2853	124	19	seriously	seriously	ADV
taxlaw-2853	124	20	on	on	ADP
taxlaw-2853	124	21	who	who	PRON
taxlaw-2853	124	22	they	they	PRON
taxlaw-2853	124	23	are	be	AUX
taxlaw-2853	124	24	and	and	CCONJ
taxlaw-2853	124	25	who	who	PRON
taxlaw-2853	124	26	they	they	PRON
taxlaw-2853	124	27	want	want	VERB
taxlaw-2853	124	28	to	to	PART
taxlaw-2853	124	29	be	be	AUX
taxlaw-2853	124	30	as	as	ADP
taxlaw-2853	124	31	soonto	soonto	NOUN
taxlaw-2853	124	32	-	-	PUNCT
taxlaw-2853	124	33	be	be	NOUN
taxlaw-2853	124	34	lawyers	lawyer	NOUN
taxlaw-2853	124	35	in	in	ADP
taxlaw-2853	124	36	the	the	DET
taxlaw-2853	124	37	tax	tax	NOUN
taxlaw-2853	124	38	profession	profession	NOUN
taxlaw-2853	124	39	.	.	PUNCT
taxlaw-2853	125	1	ii	ii	PROPN
taxlaw-2853	125	2	.	.	PUNCT
taxlaw-2853	126	1	understanding	understand	VERB
taxlaw-2853	126	2	professional	professional	ADJ
taxlaw-2853	126	3	identity	identity	NOUN
taxlaw-2853	126	4	&	&	CCONJ
taxlaw-2853	126	5	its	its	PRON
taxlaw-2853	126	6	benefit	benefit	NOUN
taxlaw-2853	126	7	a.	a.	NOUN
taxlaw-2853	126	8	what	what	PRON
taxlaw-2853	126	9	is	be	AUX
taxlaw-2853	126	10	professional	professional	ADJ
taxlaw-2853	126	11	identity	identity	NOUN
taxlaw-2853	126	12	?	?	PUNCT
taxlaw-2853	127	1	ethical	ethical	ADJ
taxlaw-2853	127	2	professional	professional	ADJ
taxlaw-2853	127	3	identity	identity	NOUN
taxlaw-2853	127	4	(	(	PUNCT
taxlaw-2853	127	5	also	also	ADV
taxlaw-2853	127	6	referred	refer	VERB
taxlaw-2853	127	7	to	to	ADP
taxlaw-2853	127	8	as	as	SCONJ
taxlaw-2853	127	9	“	"	PUNCT
taxlaw-2853	127	10	professional	professional	ADJ
taxlaw-2853	127	11	identity”)21	identity”)21	PROPN
taxlaw-2853	127	12	is	be	AUX
taxlaw-2853	127	13	part	part	NOUN
taxlaw-2853	127	14	of	of	ADP
taxlaw-2853	127	15	the	the	DET
taxlaw-2853	127	16	carnegie	carnegie	NOUN
taxlaw-2853	127	17	report	report	NOUN
taxlaw-2853	127	18	’s	’s	PART
taxlaw-2853	127	19	third	third	ADJ
taxlaw-2853	127	20	apprenticeship	apprenticeship	NOUN
taxlaw-2853	127	21	,	,	PUNCT
taxlaw-2853	127	22	in	in	ADP
taxlaw-2853	127	23	which	which	PRON
taxlaw-2853	127	24	students	student	NOUN
taxlaw-2853	127	25	engage	engage	VERB
taxlaw-2853	127	26	in	in	ADP
taxlaw-2853	127	27	the	the	DET
taxlaw-2853	127	28	“	"	PUNCT
taxlaw-2853	127	29	exploration	exploration	NOUN
taxlaw-2853	127	30	and	and	CCONJ
taxlaw-2853	127	31	assumption	assumption	NOUN
taxlaw-2853	127	32	of	of	ADP
taxlaw-2853	127	33	the	the	DET
taxlaw-2853	127	34	identity	identity	NOUN
taxlaw-2853	127	35	,	,	PUNCT
taxlaw-2853	127	36	values	value	NOUN
taxlaw-2853	127	37	,	,	PUNCT
taxlaw-2853	127	38	and	and	CCONJ
taxlaw-2853	127	39	dispositions	disposition	NOUN
taxlaw-2853	127	40	consonant	consonant	ADJ
taxlaw-2853	127	41	with	with	ADP
taxlaw-2853	127	42	the	the	DET
taxlaw-2853	127	43	fundamental	fundamental	ADJ
taxlaw-2853	127	44	purposes	purpose	NOUN
taxlaw-2853	127	45	of	of	ADP
taxlaw-2853	127	46	the	the	DET
taxlaw-2853	127	47	legal	legal	ADJ
taxlaw-2853	127	48	profession	profession	NOUN
taxlaw-2853	127	49	.	.	PUNCT
taxlaw-2853	128	1	”22	”22	PROPN
taxlaw-2853	129	1	the	the	DET
taxlaw-2853	129	2	carnegie	carnegie	NOUN
taxlaw-2853	129	3	report	report	NOUN
taxlaw-2853	129	4	explains	explain	VERB
taxlaw-2853	129	5	that	that	SCONJ
taxlaw-2853	129	6	,	,	PUNCT
taxlaw-2853	129	7	“	"	PUNCT
taxlaw-2853	129	8	professional	professional	ADJ
taxlaw-2853	129	9	identity	identity	NOUN
taxlaw-2853	129	10	is	be	AUX
taxlaw-2853	129	11	,	,	PUNCT
taxlaw-2853	129	12	in	in	ADP
taxlaw-2853	129	13	essence	essence	NOUN
taxlaw-2853	129	14	,	,	PUNCT
taxlaw-2853	129	15	the	the	DET
taxlaw-2853	129	16	individual	individual	NOUN
taxlaw-2853	129	17	’s	’s	PART
taxlaw-2853	129	18	answer	answer	NOUN
taxlaw-2853	129	19	to	to	ADP
taxlaw-2853	129	20	questions	question	NOUN
taxlaw-2853	129	21	such	such	ADJ
taxlaw-2853	129	22	as	as	ADP
taxlaw-2853	129	23	,	,	PUNCT
taxlaw-2853	129	24	who	who	PRON
taxlaw-2853	129	25	am	be	AUX
taxlaw-2853	129	26	i	i	PRON
taxlaw-2853	129	27	as	as	ADP
taxlaw-2853	129	28	a	a	DET
taxlaw-2853	129	29	member	member	NOUN
taxlaw-2853	129	30	texts	text	NOUN
taxlaw-2853	129	31	for	for	ADP
taxlaw-2853	129	32	such	such	ADJ
taxlaw-2853	129	33	courses	course	NOUN
taxlaw-2853	129	34	to	to	PART
taxlaw-2853	129	35	have	have	VERB
taxlaw-2853	129	36	modules	module	NOUN
taxlaw-2853	129	37	focused	focus	VERB
taxlaw-2853	129	38	on	on	ADP
taxlaw-2853	129	39	professional	professional	ADJ
taxlaw-2853	129	40	identity	identity	NOUN
taxlaw-2853	129	41	.	.	PUNCT
taxlaw-2853	130	1	thus	thus	ADV
taxlaw-2853	130	2	,	,	PUNCT
taxlaw-2853	130	3	this	this	DET
taxlaw-2853	130	4	article	article	NOUN
taxlaw-2853	130	5	is	be	AUX
taxlaw-2853	130	6	intended	intend	VERB
taxlaw-2853	130	7	to	to	PART
taxlaw-2853	130	8	provide	provide	VERB
taxlaw-2853	130	9	such	such	DET
taxlaw-2853	130	10	a	a	DET
taxlaw-2853	130	11	module	module	NOUN
taxlaw-2853	130	12	for	for	ADP
taxlaw-2853	130	13	use	use	NOUN
taxlaw-2853	130	14	in	in	ADP
taxlaw-2853	130	15	most	most	ADJ
taxlaw-2853	130	16	any	any	DET
taxlaw-2853	130	17	upper	upper	ADJ
taxlaw-2853	130	18	-	-	PUNCT
taxlaw-2853	130	19	division	division	NOUN
taxlaw-2853	130	20	tax	tax	NOUN
taxlaw-2853	130	21	course	course	NOUN
taxlaw-2853	130	22	.	.	PUNCT
taxlaw-2853	131	1	18	18	NUM
taxlaw-2853	131	2	hamilton	hamilton	PROPN
taxlaw-2853	131	3	&	&	CCONJ
taxlaw-2853	131	4	organ	organ	PROPN
taxlaw-2853	131	5	,	,	PUNCT
taxlaw-2853	131	6	supra	supra	PROPN
taxlaw-2853	131	7	note	note	NOUN
taxlaw-2853	131	8	4	4	NUM
taxlaw-2853	131	9	,	,	PUNCT
taxlaw-2853	131	10	at	at	ADP
taxlaw-2853	131	11	39	39	NUM
taxlaw-2853	131	12	.	.	PUNCT
taxlaw-2853	132	1	19	19	NUM
taxlaw-2853	132	2	part	part	NOUN
taxlaw-2853	132	3	of	of	ADP
taxlaw-2853	132	4	the	the	DET
taxlaw-2853	132	5	reason	reason	NOUN
taxlaw-2853	132	6	that	that	PRON
taxlaw-2853	132	7	i	i	PRON
taxlaw-2853	132	8	wrote	write	VERB
taxlaw-2853	132	9	this	this	PRON
taxlaw-2853	132	10	up	up	ADP
taxlaw-2853	132	11	into	into	ADP
taxlaw-2853	132	12	a	a	DET
taxlaw-2853	132	13	scholarly	scholarly	ADJ
taxlaw-2853	132	14	article	article	NOUN
taxlaw-2853	132	15	rather	rather	ADV
taxlaw-2853	132	16	than	than	ADP
taxlaw-2853	132	17	just	just	ADV
taxlaw-2853	132	18	pursuing	pursue	VERB
taxlaw-2853	132	19	these	these	DET
taxlaw-2853	132	20	student	student	NOUN
taxlaw-2853	132	21	learning	learn	VERB
taxlaw-2853	132	22	objectives	objective	NOUN
taxlaw-2853	132	23	in	in	ADP
taxlaw-2853	132	24	my	my	PRON
taxlaw-2853	132	25	own	own	ADJ
taxlaw-2853	132	26	classrooms	classroom	NOUN
taxlaw-2853	132	27	is	be	AUX
taxlaw-2853	132	28	to	to	PART
taxlaw-2853	132	29	share	share	VERB
taxlaw-2853	132	30	the	the	DET
taxlaw-2853	132	31	teaching	teaching	NOUN
taxlaw-2853	132	32	innovation	innovation	NOUN
taxlaw-2853	132	33	,	,	PUNCT
taxlaw-2853	132	34	as	as	SCONJ
taxlaw-2853	132	35	recommended	recommend	VERB
taxlaw-2853	132	36	by	by	ADP
taxlaw-2853	132	37	carnegie	carnegie	NOUN
taxlaw-2853	132	38	.	.	PUNCT
taxlaw-2853	133	1	carnegie	carnegie	NOUN
taxlaw-2853	133	2	summary	summary	PROPN
taxlaw-2853	133	3	,	,	PUNCT
taxlaw-2853	133	4	supra	supra	PROPN
taxlaw-2853	133	5	note	note	NOUN
taxlaw-2853	133	6	2	2	NUM
taxlaw-2853	133	7	,	,	PUNCT
taxlaw-2853	133	8	at	at	ADP
taxlaw-2853	133	9	11	11	NUM
taxlaw-2853	133	10	(	(	PUNCT
taxlaw-2853	133	11	encouraging	encourage	VERB
taxlaw-2853	133	12	“	"	PUNCT
taxlaw-2853	133	13	substantive	substantive	ADJ
taxlaw-2853	133	14	knowledge	knowledge	NOUN
taxlaw-2853	133	15	about	about	ADP
taxlaw-2853	133	16	teaching	teaching	NOUN
taxlaw-2853	133	17	and	and	CCONJ
taxlaw-2853	133	18	learning	learn	VERB
taxlaw-2853	133	19	[	[	X
taxlaw-2853	133	20	to	to	PART
taxlaw-2853	133	21	]	]	PUNCT
taxlaw-2853	133	22	be	be	AUX
taxlaw-2853	133	23	built	build	VERB
taxlaw-2853	133	24	upon	upon	SCONJ
taxlaw-2853	133	25	and	and	CCONJ
taxlaw-2853	133	26	shared	share	VERB
taxlaw-2853	133	27	publicly	publicly	ADV
taxlaw-2853	133	28	over	over	ADP
taxlaw-2853	133	29	time	time	NOUN
taxlaw-2853	133	30	,	,	PUNCT
taxlaw-2853	133	31	in	in	ADP
taxlaw-2853	133	32	the	the	DET
taxlaw-2853	133	33	fashion	fashion	NOUN
taxlaw-2853	133	34	of	of	ADP
taxlaw-2853	133	35	traditional	traditional	ADJ
taxlaw-2853	133	36	academic	academic	ADJ
taxlaw-2853	133	37	scholarship	scholarship	NOUN
taxlaw-2853	133	38	,	,	PUNCT
taxlaw-2853	133	39	rather	rather	ADV
taxlaw-2853	133	40	than	than	ADP
taxlaw-2853	133	41	being	be	AUX
taxlaw-2853	133	42	gained	gain	VERB
taxlaw-2853	133	43	and	and	CCONJ
taxlaw-2853	133	44	lost	lose	VERB
taxlaw-2853	133	45	anew	anew	ADV
taxlaw-2853	133	46	with	with	ADP
taxlaw-2853	133	47	each	each	DET
taxlaw-2853	133	48	individual	individual	ADJ
taxlaw-2853	133	49	teacher	teacher	NOUN
taxlaw-2853	133	50	.	.	PUNCT
taxlaw-2853	133	51	”	"	PUNCT
taxlaw-2853	133	52	)	)	PUNCT
taxlaw-2853	133	53	.	.	PUNCT
taxlaw-2853	134	1	i	i	PRON
taxlaw-2853	134	2	was	be	AUX
taxlaw-2853	134	3	inspired	inspire	VERB
taxlaw-2853	134	4	to	to	PART
taxlaw-2853	134	5	do	do	VERB
taxlaw-2853	134	6	this	this	PRON
taxlaw-2853	134	7	in	in	ADP
taxlaw-2853	134	8	response	response	NOUN
taxlaw-2853	134	9	to	to	ADP
taxlaw-2853	134	10	questions	question	NOUN
taxlaw-2853	134	11	that	that	PRON
taxlaw-2853	134	12	i	i	PRON
taxlaw-2853	134	13	received	receive	VERB
taxlaw-2853	134	14	when	when	SCONJ
taxlaw-2853	134	15	presenting	present	VERB
taxlaw-2853	134	16	my	my	PRON
taxlaw-2853	134	17	recent	recent	ADJ
taxlaw-2853	134	18	article	article	NOUN
taxlaw-2853	134	19	,	,	PUNCT
taxlaw-2853	134	20	aggressive	aggressive	ADJ
taxlaw-2853	134	21	tax	tax	NOUN
taxlaw-2853	134	22	planning	planning	NOUN
taxlaw-2853	134	23	&	&	CCONJ
taxlaw-2853	134	24	the	the	DET
taxlaw-2853	134	25	ethical	ethical	ADJ
taxlaw-2853	134	26	tax	tax	NOUN
taxlaw-2853	134	27	lawyer	lawyer	NOUN
taxlaw-2853	134	28	,	,	PUNCT
taxlaw-2853	134	29	in	in	ADP
taxlaw-2853	134	30	which	which	PRON
taxlaw-2853	134	31	i	i	PRON
taxlaw-2853	134	32	argue	argue	VERB
taxlaw-2853	134	33	that	that	SCONJ
taxlaw-2853	134	34	“	"	PUNCT
taxlaw-2853	134	35	a	a	DET
taxlaw-2853	134	36	lawyer	lawyer	NOUN
taxlaw-2853	134	37	seeking	seek	VERB
taxlaw-2853	134	38	to	to	PART
taxlaw-2853	134	39	pursue	pursue	VERB
taxlaw-2853	134	40	a	a	DET
taxlaw-2853	134	41	career	career	NOUN
taxlaw-2853	134	42	as	as	SCONJ
taxlaw-2853	134	43	an	an	DET
taxlaw-2853	134	44	ethical	ethical	ADJ
taxlaw-2853	134	45	tax	tax	NOUN
taxlaw-2853	134	46	planner	planner	NOUN
taxlaw-2853	134	47	should	should	AUX
taxlaw-2853	134	48	identify	identify	VERB
taxlaw-2853	134	49	and	and	CCONJ
taxlaw-2853	134	50	implement	implement	VERB
taxlaw-2853	134	51	her	her	PRON
taxlaw-2853	134	52	philosophy	philosophy	NOUN
taxlaw-2853	134	53	of	of	ADP
taxlaw-2853	134	54	lawyering	lawyere	VERB
taxlaw-2853	134	55	to	to	PART
taxlaw-2853	134	56	help	help	VERB
taxlaw-2853	134	57	her	she	PRON
taxlaw-2853	134	58	make	make	VERB
taxlaw-2853	134	59	[	[	PUNCT
taxlaw-2853	134	60	]	]	X
taxlaw-2853	134	61	difficult	difficult	ADJ
taxlaw-2853	134	62	discretionary	discretionary	ADJ
taxlaw-2853	134	63	decisions	decision	NOUN
taxlaw-2853	134	64	in	in	ADP
taxlaw-2853	134	65	a	a	DET
taxlaw-2853	134	66	principled	principled	ADJ
taxlaw-2853	134	67	way	way	NOUN
taxlaw-2853	134	68	.	.	PUNCT
taxlaw-2853	134	69	”	"	PUNCT
taxlaw-2853	135	1	heather	heather	PROPN
taxlaw-2853	135	2	m.	m.	NOUN
taxlaw-2853	135	3	field	field	NOUN
taxlaw-2853	135	4	,	,	PUNCT
taxlaw-2853	135	5	aggressive	aggressive	ADJ
taxlaw-2853	135	6	tax	tax	NOUN
taxlaw-2853	135	7	planning	planning	NOUN
taxlaw-2853	135	8	&	&	CCONJ
taxlaw-2853	135	9	the	the	DET
taxlaw-2853	135	10	ethical	ethical	ADJ
taxlaw-2853	135	11	tax	tax	NOUN
taxlaw-2853	135	12	lawyer	lawyer	NOUN
taxlaw-2853	135	13	,	,	PUNCT
taxlaw-2853	135	14	36	36	NUM
taxlaw-2853	135	15	va	va	NOUN
taxlaw-2853	135	16	.	.	PUNCT
taxlaw-2853	136	1	tax	tax	PROPN
taxlaw-2853	136	2	rev	rev	PROPN
taxlaw-2853	136	3	.	.	PROPN
taxlaw-2853	136	4	261	261	NUM
taxlaw-2853	136	5	(	(	PUNCT
taxlaw-2853	136	6	2017	2017	NUM
taxlaw-2853	136	7	)	)	PUNCT
taxlaw-2853	136	8	.	.	PUNCT
taxlaw-2853	137	1	people	people	NOUN
taxlaw-2853	137	2	at	at	ADP
taxlaw-2853	137	3	multiple	multiple	ADJ
taxlaw-2853	137	4	different	different	ADJ
taxlaw-2853	137	5	workshops	workshop	NOUN
taxlaw-2853	137	6	asked	ask	VERB
taxlaw-2853	137	7	me	i	PRON
taxlaw-2853	137	8	how	how	SCONJ
taxlaw-2853	137	9	i	i	PRON
taxlaw-2853	137	10	would	would	AUX
taxlaw-2853	137	11	teach	teach	VERB
taxlaw-2853	137	12	the	the	DET
taxlaw-2853	137	13	students	student	NOUN
taxlaw-2853	137	14	to	to	PART
taxlaw-2853	137	15	do	do	VERB
taxlaw-2853	137	16	that	that	PRON
taxlaw-2853	137	17	.	.	PUNCT
taxlaw-2853	138	1	in	in	ADP
taxlaw-2853	138	2	response	response	NOUN
taxlaw-2853	138	3	,	,	PUNCT
taxlaw-2853	138	4	i	i	PRON
taxlaw-2853	138	5	often	often	ADV
taxlaw-2853	138	6	described	describe	VERB
taxlaw-2853	138	7	the	the	DET
taxlaw-2853	138	8	exercises	exercise	NOUN
taxlaw-2853	138	9	that	that	PRON
taxlaw-2853	138	10	i	i	PRON
taxlaw-2853	138	11	explain	explain	VERB
taxlaw-2853	138	12	herein	herein	NOUN
taxlaw-2853	138	13	,	,	PUNCT
taxlaw-2853	138	14	and	and	CCONJ
taxlaw-2853	138	15	i	i	PRON
taxlaw-2853	138	16	received	receive	VERB
taxlaw-2853	138	17	encouraging	encouraging	ADJ
taxlaw-2853	138	18	comments	comment	NOUN
taxlaw-2853	138	19	about	about	ADP
taxlaw-2853	138	20	the	the	DET
taxlaw-2853	138	21	utility	utility	NOUN
taxlaw-2853	138	22	of	of	ADP
taxlaw-2853	138	23	the	the	DET
taxlaw-2853	138	24	exercises	exercise	NOUN
taxlaw-2853	138	25	i	i	PRON
taxlaw-2853	138	26	describe	describe	VERB
taxlaw-2853	138	27	.	.	PUNCT
taxlaw-2853	139	1	thus	thus	ADV
taxlaw-2853	139	2	,	,	PUNCT
taxlaw-2853	139	3	i	i	PRON
taxlaw-2853	139	4	thank	thank	VERB
taxlaw-2853	139	5	the	the	DET
taxlaw-2853	139	6	people	people	NOUN
taxlaw-2853	139	7	who	who	PRON
taxlaw-2853	139	8	inquired	inquire	VERB
taxlaw-2853	139	9	for	for	ADP
taxlaw-2853	139	10	inspiring	inspire	VERB
taxlaw-2853	139	11	this	this	DET
taxlaw-2853	139	12	piece	piece	NOUN
taxlaw-2853	139	13	.	.	PUNCT
taxlaw-2853	140	1	20	20	NUM
taxlaw-2853	141	1	i	i	PRON
taxlaw-2853	141	2	will	will	AUX
taxlaw-2853	141	3	be	be	AUX
taxlaw-2853	141	4	providing	provide	VERB
taxlaw-2853	141	5	cle	cle	NOUN
taxlaw-2853	141	6	workshops	workshop	NOUN
taxlaw-2853	141	7	based	base	VERB
taxlaw-2853	141	8	on	on	ADP
taxlaw-2853	141	9	this	this	DET
taxlaw-2853	141	10	article	article	NOUN
taxlaw-2853	141	11	starting	start	VERB
taxlaw-2853	141	12	in	in	ADP
taxlaw-2853	141	13	spring	spring	NOUN
taxlaw-2853	141	14	2017	2017	NUM
taxlaw-2853	141	15	.	.	PUNCT
taxlaw-2853	142	1	21	21	NUM
taxlaw-2853	142	2	the	the	DET
taxlaw-2853	142	3	terms	term	NOUN
taxlaw-2853	142	4	“	"	PUNCT
taxlaw-2853	142	5	ethical	ethical	ADJ
taxlaw-2853	142	6	professional	professional	ADJ
taxlaw-2853	142	7	identity	identity	NOUN
taxlaw-2853	142	8	”	"	PUNCT
taxlaw-2853	142	9	and	and	CCONJ
taxlaw-2853	142	10	“	"	PUNCT
taxlaw-2853	142	11	professional	professional	ADJ
taxlaw-2853	142	12	identity	identity	NOUN
taxlaw-2853	142	13	”	"	PUNCT
taxlaw-2853	142	14	are	be	AUX
taxlaw-2853	142	15	used	use	VERB
taxlaw-2853	142	16	interchangeably	interchangeably	ADV
taxlaw-2853	142	17	herein	herein	NOUN
taxlaw-2853	142	18	on	on	ADP
taxlaw-2853	142	19	the	the	DET
taxlaw-2853	142	20	premise	premise	NOUN
taxlaw-2853	142	21	that	that	SCONJ
taxlaw-2853	142	22	“	"	PUNCT
taxlaw-2853	142	23	professional	professional	ADJ
taxlaw-2853	142	24	identity	identity	NOUN
taxlaw-2853	142	25	”	"	PUNCT
taxlaw-2853	142	26	(	(	PUNCT
taxlaw-2853	142	27	at	at	ADV
taxlaw-2853	142	28	least	least	ADJ
taxlaw-2853	142	29	as	as	ADP
taxlaw-2853	142	30	understood	understand	VERB
taxlaw-2853	142	31	herein	herein	NOUN
taxlaw-2853	142	32	)	)	PUNCT
taxlaw-2853	142	33	is	be	AUX
taxlaw-2853	142	34	developed	develop	VERB
taxlaw-2853	142	35	within	within	ADP
taxlaw-2853	142	36	the	the	DET
taxlaw-2853	142	37	boundaries	boundary	NOUN
taxlaw-2853	142	38	of	of	ADP
taxlaw-2853	142	39	the	the	DET
taxlaw-2853	142	40	relevant	relevant	ADJ
taxlaw-2853	142	41	ethical	ethical	ADJ
taxlaw-2853	142	42	rules	rule	NOUN
taxlaw-2853	142	43	.	.	PUNCT
taxlaw-2853	143	1	as	as	SCONJ
taxlaw-2853	143	2	discussed	discuss	VERB
taxlaw-2853	143	3	further	far	ADV
taxlaw-2853	143	4	in	in	ADP
taxlaw-2853	143	5	part	part	NOUN
taxlaw-2853	143	6	iii.b.2	iii.b.2	PROPN
taxlaw-2853	143	7	,	,	PUNCT
taxlaw-2853	143	8	the	the	DET
taxlaw-2853	143	9	lawyering	lawyere	VERB
taxlaw-2853	143	10	philosophies	philosophy	NOUN
taxlaw-2853	143	11	offered	offer	VERB
taxlaw-2853	143	12	herein	herein	NOUN
taxlaw-2853	143	13	as	as	ADP
taxlaw-2853	143	14	possible	possible	ADJ
taxlaw-2853	143	15	approaches	approach	NOUN
taxlaw-2853	143	16	to	to	ADP
taxlaw-2853	143	17	professional	professional	ADJ
taxlaw-2853	143	18	identity	identity	NOUN
taxlaw-2853	143	19	generally	generally	ADV
taxlaw-2853	143	20	provide	provide	VERB
taxlaw-2853	143	21	lawyers	lawyer	NOUN
taxlaw-2853	143	22	guidelines	guideline	NOUN
taxlaw-2853	143	23	for	for	ADP
taxlaw-2853	143	24	how	how	SCONJ
taxlaw-2853	143	25	to	to	PART
taxlaw-2853	143	26	exercise	exercise	VERB
taxlaw-2853	143	27	their	their	PRON
taxlaw-2853	143	28	discretion	discretion	NOUN
taxlaw-2853	143	29	within	within	ADP
taxlaw-2853	143	30	the	the	DET
taxlaw-2853	143	31	ethical	ethical	ADJ
taxlaw-2853	143	32	constraints	constraint	NOUN
taxlaw-2853	143	33	imposed	impose	VERB
taxlaw-2853	143	34	on	on	ADP
taxlaw-2853	143	35	lawyers	lawyer	NOUN
taxlaw-2853	143	36	generally	generally	ADV
taxlaw-2853	143	37	and	and	CCONJ
taxlaw-2853	143	38	on	on	ADP
taxlaw-2853	143	39	tax	tax	NOUN
taxlaw-2853	143	40	lawyers	lawyer	NOUN
taxlaw-2853	143	41	in	in	ADP
taxlaw-2853	143	42	particular	particular	ADJ
taxlaw-2853	143	43	.	.	PUNCT
taxlaw-2853	144	1	22	22	NUM
taxlaw-2853	144	2	carnegie	carnegie	NOUN
taxlaw-2853	144	3	summary	summary	NOUN
taxlaw-2853	144	4	,	,	PUNCT
taxlaw-2853	144	5	supra	supra	PROPN
taxlaw-2853	144	6	note	note	NOUN
taxlaw-2853	144	7	2	2	NUM
taxlaw-2853	144	8	at	at	ADP
taxlaw-2853	144	9	8	8	NUM
taxlaw-2853	144	10	.	.	NOUN
taxlaw-2853	144	11	2017	2017	NUM
taxlaw-2853	144	12	]	]	PUNCT
taxlaw-2853	144	13	fostering	foster	VERB
taxlaw-2853	144	14	ethical	ethical	ADJ
taxlaw-2853	144	15	professional	professional	ADJ
taxlaw-2853	144	16	identity	identity	NOUN
taxlaw-2853	144	17	in	in	ADP
taxlaw-2853	144	18	tax	tax	NOUN
taxlaw-2853	144	19	223	223	NUM
taxlaw-2853	144	20	of	of	ADP
taxlaw-2853	144	21	this	this	DET
taxlaw-2853	144	22	profession	profession	NOUN
taxlaw-2853	144	23	?	?	PUNCT
taxlaw-2853	145	1	what	what	PRON
taxlaw-2853	145	2	am	be	AUX
taxlaw-2853	145	3	i	i	PRON
taxlaw-2853	145	4	like	like	VERB
taxlaw-2853	145	5	,	,	PUNCT
taxlaw-2853	145	6	and	and	CCONJ
taxlaw-2853	145	7	what	what	PRON
taxlaw-2853	145	8	do	do	AUX
taxlaw-2853	145	9	i	i	PRON
taxlaw-2853	145	10	want	want	VERB
taxlaw-2853	145	11	to	to	PART
taxlaw-2853	145	12	be	be	AUX
taxlaw-2853	145	13	like	like	ADP
taxlaw-2853	145	14	in	in	ADP
taxlaw-2853	145	15	my	my	PRON
taxlaw-2853	145	16	professional	professional	ADJ
taxlaw-2853	145	17	role	role	NOUN
taxlaw-2853	145	18	?	?	PUNCT
taxlaw-2853	146	1	and	and	CCONJ
taxlaw-2853	146	2	what	what	DET
taxlaw-2853	146	3	place	place	NOUN
taxlaw-2853	146	4	do	do	VERB
taxlaw-2853	146	5	ethical	ethical	ADJ
taxlaw-2853	146	6	-	-	PUNCT
taxlaw-2853	146	7	social	social	ADJ
taxlaw-2853	146	8	values	value	NOUN
taxlaw-2853	146	9	have	have	VERB
taxlaw-2853	146	10	in	in	ADP
taxlaw-2853	146	11	my	my	PRON
taxlaw-2853	146	12	core	core	NOUN
taxlaw-2853	146	13	sense	sense	NOUN
taxlaw-2853	146	14	of	of	ADP
taxlaw-2853	146	15	professional	professional	ADJ
taxlaw-2853	146	16	identity?”23	identity?”23	NOUN
taxlaw-2853	146	17	since	since	SCONJ
taxlaw-2853	146	18	the	the	DET
taxlaw-2853	146	19	publication	publication	NOUN
taxlaw-2853	146	20	of	of	ADP
taxlaw-2853	146	21	the	the	DET
taxlaw-2853	146	22	carnegie	carnegie	NOUN
taxlaw-2853	146	23	report	report	NOUN
taxlaw-2853	146	24	,	,	PUNCT
taxlaw-2853	146	25	scholars	scholar	NOUN
taxlaw-2853	146	26	have	have	AUX
taxlaw-2853	146	27	tried	try	VERB
taxlaw-2853	146	28	to	to	PART
taxlaw-2853	146	29	clarify	clarify	VERB
taxlaw-2853	146	30	and	and	CCONJ
taxlaw-2853	146	31	expand	expand	VERB
taxlaw-2853	146	32	upon	upon	SCONJ
taxlaw-2853	146	33	the	the	DET
taxlaw-2853	146	34	definition	definition	NOUN
taxlaw-2853	146	35	of	of	ADP
taxlaw-2853	146	36	professional	professional	ADJ
taxlaw-2853	146	37	identity	identity	NOUN
taxlaw-2853	146	38	.	.	PUNCT
taxlaw-2853	147	1	for	for	ADP
taxlaw-2853	147	2	example	example	NOUN
taxlaw-2853	147	3	,	,	PUNCT
taxlaw-2853	147	4	professor	professor	PROPN
taxlaw-2853	147	5	martin	martin	PROPN
taxlaw-2853	147	6	j.	j.	PROPN
taxlaw-2853	147	7	katz	katz	PROPN
taxlaw-2853	147	8	explains	explain	VERB
taxlaw-2853	147	9	that	that	SCONJ
taxlaw-2853	147	10	,	,	PUNCT
taxlaw-2853	147	11	“	"	PUNCT
taxlaw-2853	147	12	[	[	X
taxlaw-2853	147	13	p]rofessional	p]rofessional	ADJ
taxlaw-2853	147	14	identity	identity	NOUN
taxlaw-2853	147	15	is	be	AUX
taxlaw-2853	147	16	the	the	DET
taxlaw-2853	147	17	way	way	NOUN
taxlaw-2853	147	18	a	a	DET
taxlaw-2853	147	19	lawyer	lawyer	NOUN
taxlaw-2853	147	20	understands	understand	VERB
taxlaw-2853	147	21	his	his	PRON
taxlaw-2853	147	22	or	or	CCONJ
taxlaw-2853	147	23	her	her	PRON
taxlaw-2853	147	24	role	role	NOUN
taxlaw-2853	147	25	relative	relative	ADJ
taxlaw-2853	147	26	to	to	ADP
taxlaw-2853	147	27	all	all	PRON
taxlaw-2853	147	28	of	of	ADP
taxlaw-2853	147	29	the	the	DET
taxlaw-2853	147	30	stakeholders	stakeholder	NOUN
taxlaw-2853	147	31	in	in	ADP
taxlaw-2853	147	32	the	the	DET
taxlaw-2853	147	33	legal	legal	ADJ
taxlaw-2853	147	34	system	system	NOUN
taxlaw-2853	147	35	,	,	PUNCT
taxlaw-2853	147	36	including	include	VERB
taxlaw-2853	147	37	clients	client	NOUN
taxlaw-2853	147	38	,	,	PUNCT
taxlaw-2853	147	39	courts	court	NOUN
taxlaw-2853	147	40	,	,	PUNCT
taxlaw-2853	147	41	opposing	oppose	VERB
taxlaw-2853	147	42	parties	party	NOUN
taxlaw-2853	147	43	and	and	CCONJ
taxlaw-2853	147	44	counsel	counsel	NOUN
taxlaw-2853	147	45	,	,	PUNCT
taxlaw-2853	147	46	the	the	DET
taxlaw-2853	147	47	firm	firm	NOUN
taxlaw-2853	147	48	,	,	PUNCT
taxlaw-2853	147	49	and	and	CCONJ
taxlaw-2853	147	50	even	even	ADV
taxlaw-2853	147	51	the	the	DET
taxlaw-2853	147	52	legal	legal	ADJ
taxlaw-2853	147	53	system	system	NOUN
taxlaw-2853	147	54	itself	itself	PRON
taxlaw-2853	147	55	(	(	PUNCT
taxlaw-2853	147	56	or	or	CCONJ
taxlaw-2853	147	57	society	society	NOUN
taxlaw-2853	147	58	as	as	ADP
taxlaw-2853	147	59	a	a	DET
taxlaw-2853	147	60	whole).”24	whole).”24	NOUN
taxlaw-2853	147	61	professor	professor	NOUN
taxlaw-2853	147	62	daisy	daisy	NOUN
taxlaw-2853	147	63	hurst	hurst	PROPN
taxlaw-2853	147	64	floyd	floyd	PROPN
taxlaw-2853	147	65	explains	explain	VERB
taxlaw-2853	147	66	that	that	SCONJ
taxlaw-2853	147	67	,	,	PUNCT
taxlaw-2853	147	68	“	"	PUNCT
taxlaw-2853	147	69	[	[	X
taxlaw-2853	147	70	p]rofessional	p]rofessional	ADJ
taxlaw-2853	147	71	identity	identity	NOUN
taxlaw-2853	147	72	refers	refer	VERB
taxlaw-2853	147	73	to	to	ADP
taxlaw-2853	147	74	the	the	DET
taxlaw-2853	147	75	way	way	NOUN
taxlaw-2853	147	76	that	that	PRON
taxlaw-2853	147	77	a	a	DET
taxlaw-2853	147	78	lawyer	lawyer	NOUN
taxlaw-2853	147	79	integrates	integrate	VERB
taxlaw-2853	147	80	the	the	DET
taxlaw-2853	147	81	intellectual	intellectual	ADJ
taxlaw-2853	147	82	,	,	PUNCT
taxlaw-2853	147	83	practical	practical	ADJ
taxlaw-2853	147	84	,	,	PUNCT
taxlaw-2853	147	85	and	and	CCONJ
taxlaw-2853	147	86	ethical	ethical	ADJ
taxlaw-2853	147	87	aspects	aspect	NOUN
taxlaw-2853	147	88	of	of	ADP
taxlaw-2853	147	89	being	be	AUX
taxlaw-2853	147	90	a	a	DET
taxlaw-2853	147	91	lawyer	lawyer	NOUN
taxlaw-2853	147	92	and	and	CCONJ
taxlaw-2853	147	93	also	also	ADV
taxlaw-2853	147	94	integrates	integrate	VERB
taxlaw-2853	147	95	personal	personal	ADJ
taxlaw-2853	147	96	and	and	CCONJ
taxlaw-2853	147	97	professional	professional	ADJ
taxlaw-2853	147	98	values	value	NOUN
taxlaw-2853	147	99	.	.	PUNCT
taxlaw-2853	148	1	”25	”25	ADJ
taxlaw-2853	148	2	professor	professor	PROPN
taxlaw-2853	148	3	susan	susan	PROPN
taxlaw-2853	148	4	swaim	swaim	PROPN
taxlaw-2853	148	5	daicoff	daicoff	PROPN
taxlaw-2853	148	6	explains	explain	VERB
taxlaw-2853	148	7	that	that	SCONJ
taxlaw-2853	148	8	,	,	PUNCT
taxlaw-2853	148	9	“	"	PUNCT
taxlaw-2853	148	10	[	[	X
taxlaw-2853	148	11	p]rofessional	p]rofessional	ADJ
taxlaw-2853	148	12	identity	identity	NOUN
taxlaw-2853	148	13	here	here	ADV
taxlaw-2853	148	14	is	be	AUX
taxlaw-2853	148	15	meant	mean	VERB
taxlaw-2853	148	16	to	to	PART
taxlaw-2853	148	17	encompass	encompass	VERB
taxlaw-2853	148	18	one	one	NUM
taxlaw-2853	148	19	’s	’s	PART
taxlaw-2853	148	20	values	value	NOUN
taxlaw-2853	148	21	,	,	PUNCT
taxlaw-2853	148	22	preferences	preference	NOUN
taxlaw-2853	148	23	,	,	PUNCT
taxlaw-2853	148	24	passions	passion	NOUN
taxlaw-2853	148	25	,	,	PUNCT
taxlaw-2853	148	26	intrinsic	intrinsic	ADJ
taxlaw-2853	148	27	satisfaction	satisfaction	NOUN
taxlaw-2853	148	28	,	,	PUNCT
taxlaw-2853	148	29	emotional	emotional	ADJ
taxlaw-2853	148	30	intelligence	intelligence	NOUN
taxlaw-2853	148	31	,	,	PUNCT
taxlaw-2853	148	32	as	as	ADV
taxlaw-2853	148	33	well	well	ADV
taxlaw-2853	148	34	as	as	ADP
taxlaw-2853	148	35	one	one	NUM
taxlaw-2853	148	36	’s	’s	PART
taxlaw-2853	148	37	preferred	prefer	VERB
taxlaw-2853	148	38	professional	professional	ADJ
taxlaw-2853	148	39	best	good	ADJ
taxlaw-2853	148	40	practices	practice	NOUN
taxlaw-2853	148	41	.	.	PUNCT
taxlaw-2853	148	42	”	"	PUNCT
taxlaw-2853	149	1	26	26	NUM
taxlaw-2853	149	2	scott	scott	PROPN
taxlaw-2853	149	3	fruehwald	fruehwald	PROPN
taxlaw-2853	149	4	explains	explain	VERB
taxlaw-2853	149	5	that	that	SCONJ
taxlaw-2853	149	6	professional	professional	ADJ
taxlaw-2853	149	7	identity	identity	NOUN
taxlaw-2853	149	8	involves	involve	VERB
taxlaw-2853	149	9	,	,	PUNCT
taxlaw-2853	149	10	among	among	ADP
taxlaw-2853	149	11	other	other	ADJ
taxlaw-2853	149	12	things	thing	NOUN
taxlaw-2853	149	13	,	,	PUNCT
taxlaw-2853	149	14	lawyers	lawyer	NOUN
taxlaw-2853	149	15	’	'	PUNCT
taxlaw-2853	149	16	ability	ability	NOUN
taxlaw-2853	149	17	to	to	PART
taxlaw-2853	149	18	“	"	PUNCT
taxlaw-2853	149	19	reflect	reflect	VERB
taxlaw-2853	149	20	on	on	ADP
taxlaw-2853	149	21	their	their	PRON
taxlaw-2853	149	22	roles	role	NOUN
taxlaw-2853	149	23	within	within	ADP
taxlaw-2853	149	24	social	social	ADJ
taxlaw-2853	149	25	contexts	context	NOUN
taxlaw-2853	149	26	and	and	CCONJ
taxlaw-2853	149	27	systems	system	NOUN
taxlaw-2853	149	28	”	"	PUNCT
taxlaw-2853	149	29	and	and	CCONJ
taxlaw-2853	149	30	to	to	ADP
taxlaw-2853	149	31	“	"	PUNCT
taxlaw-2853	149	32	self	self	NOUN
taxlaw-2853	149	33	-	-	PUNCT
taxlaw-2853	149	34	define	define	NOUN
taxlaw-2853	149	35	as	as	ADP
taxlaw-2853	149	36	a	a	DET
taxlaw-2853	149	37	professional	professional	NOUN
taxlaw-2853	149	38	with	with	ADP
taxlaw-2853	149	39	a	a	DET
taxlaw-2853	149	40	moral	moral	ADJ
taxlaw-2853	149	41	core	core	NOUN
taxlaw-2853	149	42	of	of	ADP
taxlaw-2853	149	43	responsibility	responsibility	NOUN
taxlaw-2853	149	44	and	and	CCONJ
taxlaw-2853	149	45	service	service	NOUN
taxlaw-2853	149	46	to	to	ADP
taxlaw-2853	149	47	others	other	NOUN
taxlaw-2853	149	48	.	.	PUNCT
taxlaw-2853	149	49	”	"	PUNCT
taxlaw-2853	150	1	27	27	NUM
taxlaw-2853	150	2	more	more	ADV
taxlaw-2853	150	3	broadly	broadly	ADV
taxlaw-2853	150	4	,	,	PUNCT
taxlaw-2853	150	5	he	he	PRON
taxlaw-2853	150	6	explains	explain	VERB
taxlaw-2853	150	7	that	that	SCONJ
taxlaw-2853	150	8	“	"	PUNCT
taxlaw-2853	150	9	professional	professional	ADJ
taxlaw-2853	150	10	identity	identity	NOUN
taxlaw-2853	150	11	is	be	AUX
taxlaw-2853	150	12	a	a	DET
taxlaw-2853	150	13	lawyer	lawyer	NOUN
taxlaw-2853	150	14	’s	’s	PART
taxlaw-2853	150	15	personal	personal	ADJ
taxlaw-2853	150	16	legal	legal	ADJ
taxlaw-2853	150	17	morality	morality	NOUN
taxlaw-2853	150	18	,	,	PUNCT
taxlaw-2853	150	19	values	value	NOUN
taxlaw-2853	150	20	,	,	PUNCT
taxlaw-2853	150	21	decision	decision	NOUN
taxlaw-2853	150	22	-	-	PUNCT
taxlaw-2853	150	23	making	make	VERB
taxlaw-2853	150	24	process	process	NOUN
taxlaw-2853	150	25	,	,	PUNCT
taxlaw-2853	150	26	and	and	CCONJ
taxlaw-2853	150	27	selfconsciousness	selfconsciousness	NOUN
taxlaw-2853	150	28	in	in	ADP
taxlaw-2853	150	29	relation	relation	NOUN
taxlaw-2853	150	30	to	to	ADP
taxlaw-2853	150	31	the	the	DET
taxlaw-2853	150	32	practices	practice	NOUN
taxlaw-2853	150	33	of	of	ADP
taxlaw-2853	150	34	the	the	DET
taxlaw-2853	150	35	legal	legal	ADJ
taxlaw-2853	150	36	profession	profession	NOUN
taxlaw-2853	150	37	(	(	PUNCT
taxlaw-2853	150	38	legal	legal	ADJ
taxlaw-2853	150	39	culture	culture	NOUN
taxlaw-2853	150	40	)	)	PUNCT
taxlaw-2853	150	41	.	.	PUNCT
taxlaw-2853	151	1	it	it	PRON
taxlaw-2853	151	2	provides	provide	VERB
taxlaw-2853	151	3	the	the	DET
taxlaw-2853	151	4	framework	framework	NOUN
taxlaw-2853	151	5	that	that	PRON
taxlaw-2853	151	6	a	a	DET
taxlaw-2853	151	7	lawyer	lawyer	NOUN
taxlaw-2853	151	8	uses	use	VERB
taxlaw-2853	151	9	to	to	PART
taxlaw-2853	151	10	make	make	VERB
taxlaw-2853	151	11	all	all	DET
taxlaw-2853	151	12	a	a	DET
taxlaw-2853	151	13	lawyer	lawyer	NOUN
taxlaw-2853	151	14	’s	’s	PART
taxlaw-2853	151	15	decisions	decision	NOUN
taxlaw-2853	151	16	.	.	PUNCT
taxlaw-2853	152	1	”28	”28	NOUN
taxlaw-2853	152	2	and	and	CCONJ
taxlaw-2853	152	3	professors	professor	NOUN
taxlaw-2853	152	4	benjamin	benjamin	PROPN
taxlaw-2853	152	5	v.	v.	PROPN
taxlaw-2853	152	6	madison	madison	PROPN
taxlaw-2853	152	7	and	and	CCONJ
taxlaw-2853	152	8	larry	larry	PROPN
taxlaw-2853	152	9	o.	o.	PROPN
taxlaw-2853	152	10	natt	natt	PROPN
taxlaw-2853	152	11	gantt	gantt	NOUN
taxlaw-2853	152	12	explain	explain	VERB
taxlaw-2853	152	13	succinctly	succinctly	ADV
taxlaw-2853	152	14	that	that	SCONJ
taxlaw-2853	152	15	,	,	PUNCT
taxlaw-2853	152	16	“	"	PUNCT
taxlaw-2853	152	17	professional	professional	ADJ
taxlaw-2853	152	18	identity	identity	NOUN
taxlaw-2853	152	19	.	.	PUNCT
taxlaw-2853	152	20	.	.	PUNCT
taxlaw-2853	153	1	.	.	PUNCT
taxlaw-2853	153	2	encompasses	encompass	VERB
taxlaw-2853	153	3	a	a	DET
taxlaw-2853	153	4	person	person	NOUN
taxlaw-2853	153	5	’s	’s	PART
taxlaw-2853	153	6	self	self	NOUN
taxlaw-2853	153	7	-	-	PUNCT
taxlaw-2853	153	8	concept	concept	NOUN
taxlaw-2853	153	9	,	,	PUNCT
taxlaw-2853	153	10	values	value	NOUN
taxlaw-2853	153	11	,	,	PUNCT
taxlaw-2853	153	12	and	and	CCONJ
taxlaw-2853	153	13	philosophy	philosophy	NOUN
taxlaw-2853	153	14	of	of	ADP
taxlaw-2853	153	15	lawyering.29	lawyering.29	NOUN
taxlaw-2853	153	16	to	to	PART
taxlaw-2853	153	17	understand	understand	VERB
taxlaw-2853	153	18	the	the	DET
taxlaw-2853	153	19	goal	goal	NOUN
taxlaw-2853	153	20	of	of	ADP
taxlaw-2853	153	21	this	this	DET
taxlaw-2853	153	22	article	article	NOUN
taxlaw-2853	153	23	,	,	PUNCT
taxlaw-2853	153	24	it	it	PRON
taxlaw-2853	153	25	is	be	AUX
taxlaw-2853	153	26	important	important	ADJ
taxlaw-2853	153	27	to	to	PART
taxlaw-2853	153	28	differentiate	differentiate	VERB
taxlaw-2853	153	29	the	the	DET
taxlaw-2853	153	30	concept	concept	NOUN
taxlaw-2853	153	31	of	of	ADP
taxlaw-2853	153	32	professional	professional	ADJ
taxlaw-2853	153	33	identity	identity	NOUN
taxlaw-2853	153	34	,	,	PUNCT
taxlaw-2853	153	35	as	as	ADP
taxlaw-2853	153	36	used	use	VERB
taxlaw-2853	153	37	herein	herein	NOUN
taxlaw-2853	153	38	,	,	PUNCT
taxlaw-2853	153	39	from	from	ADP
taxlaw-2853	153	40	the	the	DET
taxlaw-2853	153	41	related	relate	VERB
taxlaw-2853	153	42	concepts	concept	NOUN
taxlaw-2853	153	43	of	of	ADP
taxlaw-2853	153	44	professional	professional	ADJ
taxlaw-2853	153	45	formation	formation	NOUN
taxlaw-2853	153	46	,	,	PUNCT
taxlaw-2853	153	47	professionalism	professionalism	NOUN
taxlaw-2853	153	48	,	,	PUNCT
taxlaw-2853	153	49	and	and	CCONJ
taxlaw-2853	153	50	ethics	ethic	NOUN
taxlaw-2853	153	51	.	.	PUNCT
taxlaw-2853	154	1	professional	professional	ADJ
taxlaw-2853	154	2	identity	identity	NOUN
taxlaw-2853	154	3	is	be	AUX
taxlaw-2853	154	4	part	part	NOUN
taxlaw-2853	154	5	of	of	ADP
taxlaw-2853	154	6	the	the	DET
taxlaw-2853	154	7	larger	large	ADJ
taxlaw-2853	154	8	notion	notion	NOUN
taxlaw-2853	154	9	of	of	ADP
taxlaw-2853	154	10	“	"	PUNCT
taxlaw-2853	154	11	professional	professional	ADJ
taxlaw-2853	154	12	formation	formation	NOUN
taxlaw-2853	154	13	,	,	PUNCT
taxlaw-2853	154	14	”	"	PUNCT
taxlaw-2853	154	15	which	which	PRON
taxlaw-2853	154	16	is	be	AUX
taxlaw-2853	154	17	“	"	PUNCT
taxlaw-2853	154	18	focused	focus	VERB
taxlaw-2853	154	19	on	on	ADP
taxlaw-2853	154	20	helping	help	VERB
taxlaw-2853	154	21	each	each	DET
taxlaw-2853	154	22	law	law	NOUN
taxlaw-2853	154	23	student	student	NOUN
taxlaw-2853	154	24	to	to	PART
taxlaw-2853	154	25	take	take	VERB
taxlaw-2853	154	26	ownership	ownership	NOUN
taxlaw-2853	154	27	over	over	ADP
taxlaw-2853	154	28	her	her	PRON
taxlaw-2853	154	29	own	own	ADJ
taxlaw-2853	154	30	professional	professional	ADJ
taxlaw-2853	154	31	development	development	NOUN
taxlaw-2853	154	32	.	.	PUNCT
taxlaw-2853	154	33	”	"	PUNCT
taxlaw-2853	155	1	30	30	NUM
taxlaw-2853	155	2	professor	professor	PROPN
taxlaw-2853	155	3	neil	neil	PROPN
taxlaw-2853	155	4	hamilton	hamilton	PROPN
taxlaw-2853	155	5	writes	write	VERB
taxlaw-2853	155	6	extensively	extensively	ADV
taxlaw-2853	155	7	regarding	regard	VERB
taxlaw-2853	155	8	professional	professional	ADJ
taxlaw-2853	155	9	formation	formation	NOUN
taxlaw-2853	155	10	,	,	PUNCT
taxlaw-2853	155	11	including	include	VERB
taxlaw-2853	155	12	in	in	ADP
taxlaw-2853	155	13	his	his	PRON
taxlaw-2853	155	14	book	book	NOUN
taxlaw-2853	155	15	,	,	PUNCT
taxlaw-2853	155	16	roadmap	roadmap	NOUN
taxlaw-2853	155	17	:	:	PUNCT
taxlaw-2853	155	18	the	the	DET
taxlaw-2853	155	19	law	law	NOUN
taxlaw-2853	155	20	student	student	NOUN
taxlaw-2853	155	21	’s	’s	PART
taxlaw-2853	155	22	guide	guide	NOUN
taxlaw-2853	155	23	to	to	ADP
taxlaw-2853	155	24	preparing	prepare	VERB
taxlaw-2853	155	25	and	and	CCONJ
taxlaw-2853	155	26	implementing	implement	VERB
taxlaw-2853	155	27	a	a	DET
taxlaw-2853	155	28	successful	successful	ADJ
taxlaw-2853	155	29	plan	plan	NOUN
taxlaw-2853	155	30	for	for	ADP
taxlaw-2853	155	31	meaningful	meaningful	ADJ
taxlaw-2853	155	32	employment	employment	NOUN
taxlaw-2853	155	33	.	.	PUNCT
taxlaw-2853	156	1	31	31	NUM
taxlaw-2853	157	1	he	he	PRON
taxlaw-2853	157	2	explains	explain	VERB
taxlaw-2853	157	3	that	that	SCONJ
taxlaw-2853	157	4	professional	professional	ADJ
taxlaw-2853	157	5	formation	formation	NOUN
taxlaw-2853	157	6	“	"	PUNCT
taxlaw-2853	157	7	helps	help	VERB
taxlaw-2853	157	8	each	each	DET
taxlaw-2853	157	9	student	student	NOUN
taxlaw-2853	157	10	[	[	X
taxlaw-2853	157	11	and	and	CCONJ
taxlaw-2853	157	12	helps	help	VERB
taxlaw-2853	157	13	faculty	faculty	NOUN
taxlaw-2853	157	14	and	and	CCONJ
taxlaw-2853	157	15	staff	staff	NOUN
taxlaw-2853	157	16	help	help	VERB
taxlaw-2853	157	17	students	student	NOUN
taxlaw-2853	157	18	]	]	PUNCT
taxlaw-2853	157	19	.	.	PUNCT
taxlaw-2853	157	20	.	.	PUNCT
taxlaw-2853	158	1	.	.	PUNCT
taxlaw-2853	159	1	understand	understand	VERB
taxlaw-2853	159	2	how	how	SCONJ
taxlaw-2853	159	3	taking	take	VERB
taxlaw-2853	159	4	ownership	ownership	NOUN
taxlaw-2853	159	5	over	over	ADP
taxlaw-2853	159	6	her	her	PRON
taxlaw-2853	159	7	own	own	ADJ
taxlaw-2853	159	8	proactive	proactive	ADJ
taxlaw-2853	159	9	professional	professional	ADJ
taxlaw-2853	159	10	development	development	NOUN
taxlaw-2853	159	11	toward	toward	ADP
taxlaw-2853	159	12	excellence	excellence	NOUN
taxlaw-2853	159	13	at	at	ADP
taxlaw-2853	159	14	the	the	DET
taxlaw-2853	159	15	competencies	competency	NOUN
taxlaw-2853	159	16	needed	need	VERB
taxlaw-2853	159	17	to	to	PART
taxlaw-2853	159	18	serve	serve	VERB
taxlaw-2853	159	19	others	other	NOUN
taxlaw-2853	159	20	well	well	ADV
taxlaw-2853	159	21	will	will	AUX
taxlaw-2853	159	22	help	help	VERB
taxlaw-2853	159	23	the	the	DET
taxlaw-2853	159	24	student	student	NOUN
taxlaw-2853	159	25	realize	realize	VERB
taxlaw-2853	159	26	her	her	PRON
taxlaw-2853	159	27	goal	goal	NOUN
taxlaw-2853	159	28	of	of	ADP
taxlaw-2853	159	29	self	self	NOUN
taxlaw-2853	159	30	-	-	PUNCT
taxlaw-2853	159	31	sufficiency	sufficiency	NOUN
taxlaw-2853	159	32	.	.	PUNCT
taxlaw-2853	160	1	”32	”32	ADJ
taxlaw-2853	160	2	professor	professor	NOUN
taxlaw-2853	160	3	hamilton	hamilton	PROPN
taxlaw-2853	160	4	and	and	CCONJ
taxlaw-2853	160	5	professor	professor	PROPN
taxlaw-2853	160	6	jerry	jerry	PROPN
taxlaw-2853	160	7	organ	organ	PROPN
taxlaw-2853	160	8	highlight	highlight	VERB
taxlaw-2853	160	9	two	two	NUM
taxlaw-2853	160	10	“	"	PUNCT
taxlaw-2853	160	11	professional	professional	ADJ
taxlaw-2853	160	12	formation	formation	NOUN
taxlaw-2853	160	13	learning	learn	VERB
taxlaw-2853	160	14	outcomes	outcome	NOUN
taxlaw-2853	160	15	”	"	PUNCT
taxlaw-2853	160	16	:	:	PUNCT
taxlaw-2853	160	17	that	that	SCONJ
taxlaw-2853	160	18	“	"	PUNCT
taxlaw-2853	160	19	each	each	DET
taxlaw-2853	160	20	student	student	NOUN
taxlaw-2853	160	21	demonstrate	demonstrate	VERB
taxlaw-2853	160	22	an	an	DET
taxlaw-2853	160	23	understanding	understanding	NOUN
taxlaw-2853	160	24	and	and	CCONJ
taxlaw-2853	160	25	integration	integration	NOUN
taxlaw-2853	160	26	of	of	ADP
taxlaw-2853	160	27	1	1	NUM
taxlaw-2853	160	28	.	.	PUNCT
taxlaw-2853	160	29	proactive	proactive	ADJ
taxlaw-2853	160	30	professional	professional	ADJ
taxlaw-2853	160	31	development	development	NOUN
taxlaw-2853	160	32	toward	toward	ADP
taxlaw-2853	160	33	excellence	excellence	NOUN
taxlaw-2853	160	34	at	at	ADP
taxlaw-2853	160	35	all	all	DET
taxlaw-2853	160	36	the	the	DET
taxlaw-2853	160	37	competencies	competency	NOUN
taxlaw-2853	160	38	needed	need	VERB
taxlaw-2853	160	39	to	to	PART
taxlaw-2853	160	40	serve	serve	VERB
taxlaw-2853	160	41	clients	client	NOUN
taxlaw-2853	160	42	and	and	CCONJ
taxlaw-2853	160	43	the	the	DET
taxlaw-2853	160	44	legal	legal	ADJ
taxlaw-2853	160	45	system	system	NOUN
taxlaw-2853	160	46	well	well	ADV
taxlaw-2853	160	47	;	;	PUNCT
taxlaw-2853	161	1	[	[	X
taxlaw-2853	161	2	and	and	CCONJ
taxlaw-2853	161	3	]	]	X
taxlaw-2853	161	4	2	2	X
taxlaw-2853	161	5	.	.	X
taxlaw-2853	161	6	an	an	DET
taxlaw-2853	161	7	23	23	NUM
taxlaw-2853	161	8	carnegie	carnegie	NOUN
taxlaw-2853	161	9	report	report	NOUN
taxlaw-2853	161	10	,	,	PUNCT
taxlaw-2853	161	11	supra	supra	PROPN
taxlaw-2853	161	12	note	note	NOUN
taxlaw-2853	161	13	2	2	NUM
taxlaw-2853	161	14	,	,	PUNCT
taxlaw-2853	161	15	at	at	ADP
taxlaw-2853	161	16	135	135	NUM
taxlaw-2853	161	17	.	.	PUNCT
taxlaw-2853	161	18	24	24	NUM
taxlaw-2853	161	19	katz	katz	PROPN
taxlaw-2853	161	20	,	,	PUNCT
taxlaw-2853	161	21	supra	supra	PROPN
taxlaw-2853	161	22	note	note	PROPN
taxlaw-2853	161	23	4	4	NUM
taxlaw-2853	161	24	,	,	PUNCT
taxlaw-2853	161	25	at	at	ADP
taxlaw-2853	161	26	45	45	NUM
taxlaw-2853	161	27	.	.	PUNCT
taxlaw-2853	161	28	25	25	NUM
taxlaw-2853	161	29	daisy	daisy	PROPN
taxlaw-2853	161	30	hurst	hurst	PROPN
taxlaw-2853	161	31	floyd	floyd	PROPN
taxlaw-2853	161	32	,	,	PUNCT
taxlaw-2853	161	33	practical	practical	ADJ
taxlaw-2853	161	34	wisdom	wisdom	NOUN
taxlaw-2853	161	35	:	:	PUNCT
taxlaw-2853	161	36	reimagining	reimagine	VERB
taxlaw-2853	161	37	legal	legal	ADJ
taxlaw-2853	161	38	education	education	NOUN
taxlaw-2853	161	39	,	,	PUNCT
taxlaw-2853	162	1	10	10	NUM
taxlaw-2853	162	2	u.	u.	PROPN
taxlaw-2853	162	3	st	st	PROPN
taxlaw-2853	162	4	.	.	PROPN
taxlaw-2853	162	5	thomas	thomas	PROPN
taxlaw-2853	162	6	l.j	l.j	PROPN
taxlaw-2853	162	7	.	.	PROPN
taxlaw-2853	162	8	195	195	NUM
taxlaw-2853	162	9	,	,	PUNCT
taxlaw-2853	162	10	201	201	NUM
taxlaw-2853	162	11	(	(	PUNCT
taxlaw-2853	162	12	2012	2012	NUM
taxlaw-2853	162	13	)	)	PUNCT
taxlaw-2853	162	14	.	.	PUNCT
taxlaw-2853	163	1	26	26	NUM
taxlaw-2853	163	2	daicoff	daicoff	NOUN
taxlaw-2853	163	3	,	,	PUNCT
taxlaw-2853	163	4	supra	supra	PROPN
taxlaw-2853	163	5	note	note	NOUN
taxlaw-2853	163	6	4	4	NUM
taxlaw-2853	163	7	,	,	PUNCT
taxlaw-2853	163	8	at	at	ADP
taxlaw-2853	163	9	206	206	NUM
taxlaw-2853	163	10	-	-	SYM
taxlaw-2853	163	11	07	07	NUM
taxlaw-2853	163	12	.	.	PUNCT
taxlaw-2853	163	13	27	27	NUM
taxlaw-2853	163	14	fruehwald	fruehwald	ADJ
taxlaw-2853	163	15	,	,	PUNCT
taxlaw-2853	163	16	supra	supra	ADJ
taxlaw-2853	163	17	note	note	NOUN
taxlaw-2853	163	18	4	4	NUM
taxlaw-2853	163	19	,	,	PUNCT
taxlaw-2853	163	20	at	at	ADP
taxlaw-2853	163	21	9	9	NUM
taxlaw-2853	163	22	-	-	SYM
taxlaw-2853	163	23	10	10	NUM
taxlaw-2853	163	24	.	.	PUNCT
taxlaw-2853	164	1	28	28	NUM
taxlaw-2853	164	2	fruehwald	fruehwald	ADJ
taxlaw-2853	164	3	,	,	PUNCT
taxlaw-2853	164	4	supra	supra	ADJ
taxlaw-2853	164	5	note	note	NOUN
taxlaw-2853	164	6	4	4	NUM
taxlaw-2853	164	7	,	,	PUNCT
taxlaw-2853	164	8	at	at	ADP
taxlaw-2853	164	9	vii	vii	PROPN
taxlaw-2853	164	10	.	.	PROPN
taxlaw-2853	164	11	29	29	NUM
taxlaw-2853	164	12	madison	madison	PROPN
taxlaw-2853	164	13	&	&	CCONJ
taxlaw-2853	164	14	gantt	gantt	PROPN
taxlaw-2853	164	15	,	,	PUNCT
taxlaw-2853	164	16	supra	supra	PROPN
taxlaw-2853	164	17	note	note	NOUN
taxlaw-2853	164	18	4	4	NUM
taxlaw-2853	164	19	,	,	PUNCT
taxlaw-2853	164	20	at	at	ADP
taxlaw-2853	164	21	341	341	NUM
taxlaw-2853	164	22	.	.	PUNCT
taxlaw-2853	164	23	30	30	NUM
taxlaw-2853	164	24	neil	neil	PROPN
taxlaw-2853	164	25	w.	w.	PROPN
taxlaw-2853	164	26	hamilton	hamilton	PROPN
taxlaw-2853	164	27	,	,	PUNCT
taxlaw-2853	164	28	professional	professional	ADJ
taxlaw-2853	164	29	formation	formation	NOUN
taxlaw-2853	164	30	with	with	ADP
taxlaw-2853	164	31	emerging	emerge	VERB
taxlaw-2853	164	32	adult	adult	NOUN
taxlaw-2853	164	33	law	law	NOUN
taxlaw-2853	164	34	students	student	NOUN
taxlaw-2853	164	35	in	in	ADP
taxlaw-2853	164	36	the	the	DET
taxlaw-2853	164	37	21	21	NUM
taxlaw-2853	164	38	-	-	SYM
taxlaw-2853	164	39	29	29	NUM
taxlaw-2853	164	40	age	age	NOUN
taxlaw-2853	164	41	group	group	NOUN
taxlaw-2853	164	42	:	:	PUNCT
taxlaw-2853	164	43	engaging	engage	VERB
taxlaw-2853	164	44	students	student	NOUN
taxlaw-2853	164	45	to	to	PART
taxlaw-2853	164	46	take	take	VERB
taxlaw-2853	164	47	ownership	ownership	NOUN
taxlaw-2853	164	48	of	of	ADP
taxlaw-2853	164	49	their	their	PRON
taxlaw-2853	164	50	own	own	ADJ
taxlaw-2853	164	51	professional	professional	ADJ
taxlaw-2853	164	52	development	development	NOUN
taxlaw-2853	164	53	toward	toward	ADP
taxlaw-2853	164	54	both	both	DET
taxlaw-2853	164	55	excellence	excellence	NOUN
taxlaw-2853	164	56	and	and	CCONJ
taxlaw-2853	164	57	meaningful	meaningful	ADJ
taxlaw-2853	164	58	employment	employment	NOUN
taxlaw-2853	164	59	,	,	PUNCT
taxlaw-2853	164	60	2015	2015	NUM
taxlaw-2853	164	61	j.	j.	PROPN
taxlaw-2853	164	62	prof	prof	PROPN
taxlaw-2853	164	63	.	.	PUNCT
taxlaw-2853	164	64	law	law	PROPN
taxlaw-2853	164	65	.	.	PUNCT
taxlaw-2853	165	1	125	125	NUM
taxlaw-2853	165	2	,	,	PUNCT
taxlaw-2853	165	3	125	125	NUM
taxlaw-2853	165	4	(	(	PUNCT
taxlaw-2853	165	5	2015	2015	NUM
taxlaw-2853	165	6	)	)	PUNCT
taxlaw-2853	165	7	.	.	PUNCT
taxlaw-2853	166	1	31	31	NUM
taxlaw-2853	166	2	hamilton	hamilton	PROPN
taxlaw-2853	166	3	,	,	PUNCT
taxlaw-2853	166	4	supra	supra	PROPN
taxlaw-2853	166	5	note	note	NOUN
taxlaw-2853	166	6	4	4	NUM
taxlaw-2853	166	7	.	.	SYM
taxlaw-2853	166	8	32	32	NUM
taxlaw-2853	166	9	hamilton	hamilton	PROPN
taxlaw-2853	166	10	,	,	PUNCT
taxlaw-2853	166	11	supra	supra	PROPN
taxlaw-2853	166	12	note	note	NOUN
taxlaw-2853	166	13	30	30	NUM
taxlaw-2853	166	14	,	,	PUNCT
taxlaw-2853	166	15	at	at	ADP
taxlaw-2853	166	16	139	139	NUM
taxlaw-2853	166	17	.	.	PUNCT
taxlaw-2853	166	18	224	224	NUM
taxlaw-2853	166	19	columbia	columbia	PROPN
taxlaw-2853	166	20	journal	journal	PROPN
taxlaw-2853	166	21	of	of	ADP
taxlaw-2853	166	22	tax	tax	NOUN
taxlaw-2853	166	23	law	law	NOUN
taxlaw-2853	166	24	[	[	X
taxlaw-2853	166	25	vol.8:215	vol.8:215	ADP
taxlaw-2853	166	26	internalized	internalize	VERB
taxlaw-2853	166	27	deep	deep	ADJ
taxlaw-2853	166	28	responsibility	responsibility	NOUN
taxlaw-2853	166	29	to	to	ADP
taxlaw-2853	166	30	clients	client	NOUN
taxlaw-2853	166	31	and	and	CCONJ
taxlaw-2853	166	32	the	the	DET
taxlaw-2853	166	33	legal	legal	ADJ
taxlaw-2853	166	34	system	system	NOUN
taxlaw-2853	166	35	.	.	PUNCT
taxlaw-2853	167	1	”33	”33	VERB
taxlaw-2853	167	2	thus	thus	ADV
taxlaw-2853	167	3	,	,	PUNCT
taxlaw-2853	167	4	professional	professional	ADJ
taxlaw-2853	167	5	formation	formation	NOUN
taxlaw-2853	167	6	incorporates	incorporate	VERB
taxlaw-2853	167	7	concepts	concept	NOUN
taxlaw-2853	167	8	of	of	ADP
taxlaw-2853	167	9	self	self	NOUN
taxlaw-2853	167	10	-	-	PUNCT
taxlaw-2853	167	11	directed	direct	VERB
taxlaw-2853	167	12	learning	learning	NOUN
taxlaw-2853	167	13	and	and	CCONJ
taxlaw-2853	167	14	self	self	NOUN
taxlaw-2853	167	15	-	-	PUNCT
taxlaw-2853	167	16	sufficiency	sufficiency	NOUN
taxlaw-2853	167	17	,	,	PUNCT
taxlaw-2853	167	18	and	and	CCONJ
taxlaw-2853	167	19	not	not	PART
taxlaw-2853	167	20	merely	merely	ADV
taxlaw-2853	167	21	the	the	DET
taxlaw-2853	167	22	sense	sense	NOUN
taxlaw-2853	167	23	of	of	ADP
taxlaw-2853	167	24	self	self	NOUN
taxlaw-2853	167	25	and	and	CCONJ
taxlaw-2853	167	26	how	how	SCONJ
taxlaw-2853	167	27	the	the	DET
taxlaw-2853	167	28	self	self	NOUN
taxlaw-2853	167	29	relates	relate	VERB
taxlaw-2853	167	30	to	to	ADP
taxlaw-2853	167	31	clients	client	NOUN
taxlaw-2853	167	32	,	,	PUNCT
taxlaw-2853	167	33	the	the	DET
taxlaw-2853	167	34	profession	profession	NOUN
taxlaw-2853	167	35	and	and	CCONJ
taxlaw-2853	167	36	society	society	NOUN
taxlaw-2853	167	37	,	,	PUNCT
taxlaw-2853	167	38	which	which	PRON
taxlaw-2853	167	39	is	be	AUX
taxlaw-2853	167	40	the	the	DET
taxlaw-2853	167	41	focus	focus	NOUN
taxlaw-2853	167	42	of	of	ADP
taxlaw-2853	167	43	professional	professional	ADJ
taxlaw-2853	167	44	identity	identity	NOUN
taxlaw-2853	167	45	.	.	PUNCT
taxlaw-2853	168	1	of	of	ADP
taxlaw-2853	168	2	course	course	NOUN
taxlaw-2853	168	3	,	,	PUNCT
taxlaw-2853	168	4	having	have	VERB
taxlaw-2853	168	5	a	a	DET
taxlaw-2853	168	6	strong	strong	ADJ
taxlaw-2853	168	7	sense	sense	NOUN
taxlaw-2853	168	8	of	of	ADP
taxlaw-2853	168	9	self	self	NOUN
taxlaw-2853	168	10	—	—	PUNCT
taxlaw-2853	168	11	who	who	PRON
taxlaw-2853	168	12	you	you	PRON
taxlaw-2853	168	13	are	be	AUX
taxlaw-2853	168	14	and	and	CCONJ
taxlaw-2853	168	15	want	want	VERB
taxlaw-2853	168	16	to	to	PART
taxlaw-2853	168	17	be	be	AUX
taxlaw-2853	168	18	as	as	ADP
taxlaw-2853	168	19	a	a	DET
taxlaw-2853	168	20	lawyer	lawyer	NOUN
taxlaw-2853	168	21	—	—	PUNCT
taxlaw-2853	168	22	can	can	AUX
taxlaw-2853	168	23	empower	empower	VERB
taxlaw-2853	168	24	a	a	DET
taxlaw-2853	168	25	student	student	NOUN
taxlaw-2853	168	26	to	to	PART
taxlaw-2853	168	27	become	become	VERB
taxlaw-2853	168	28	a	a	DET
taxlaw-2853	168	29	self	self	NOUN
taxlaw-2853	168	30	-	-	PUNCT
taxlaw-2853	168	31	directed	direct	VERB
taxlaw-2853	168	32	learner	learner	NOUN
taxlaw-2853	168	33	who	who	PRON
taxlaw-2853	168	34	is	be	AUX
taxlaw-2853	168	35	a	a	DET
taxlaw-2853	168	36	self	self	NOUN
taxlaw-2853	168	37	-	-	PUNCT
taxlaw-2853	168	38	sufficient	sufficient	ADJ
taxlaw-2853	168	39	professional	professional	ADJ
taxlaw-2853	168	40	able	able	ADJ
taxlaw-2853	168	41	to	to	PART
taxlaw-2853	168	42	serve	serve	VERB
taxlaw-2853	168	43	others	other	NOUN
taxlaw-2853	168	44	.	.	PUNCT
taxlaw-2853	169	1	thus	thus	ADV
taxlaw-2853	169	2	,	,	PUNCT
taxlaw-2853	169	3	any	any	DET
taxlaw-2853	169	4	effort	effort	NOUN
taxlaw-2853	169	5	to	to	PART
taxlaw-2853	169	6	develop	develop	VERB
taxlaw-2853	169	7	student	student	NOUN
taxlaw-2853	169	8	’s	’s	PART
taxlaw-2853	169	9	professional	professional	ADJ
taxlaw-2853	169	10	identity	identity	NOUN
taxlaw-2853	169	11	is	be	AUX
taxlaw-2853	169	12	part	part	NOUN
taxlaw-2853	169	13	of	of	ADP
taxlaw-2853	169	14	helping	help	VERB
taxlaw-2853	169	15	them	they	PRON
taxlaw-2853	169	16	with	with	ADP
taxlaw-2853	169	17	their	their	PRON
taxlaw-2853	169	18	professional	professional	ADJ
taxlaw-2853	169	19	formation	formation	NOUN
taxlaw-2853	169	20	,	,	PUNCT
taxlaw-2853	169	21	but	but	CCONJ
taxlaw-2853	169	22	professional	professional	ADJ
taxlaw-2853	169	23	formation	formation	NOUN
taxlaw-2853	169	24	is	be	AUX
taxlaw-2853	169	25	a	a	DET
taxlaw-2853	169	26	much	much	ADV
taxlaw-2853	169	27	broader	broad	ADJ
taxlaw-2853	169	28	concept	concept	NOUN
taxlaw-2853	169	29	.	.	PUNCT
taxlaw-2853	170	1	professionalism	professionalism	NOUN
taxlaw-2853	170	2	,	,	PUNCT
taxlaw-2853	170	3	which	which	PRON
taxlaw-2853	170	4	is	be	AUX
taxlaw-2853	170	5	also	also	ADV
taxlaw-2853	170	6	part	part	NOUN
taxlaw-2853	170	7	of	of	ADP
taxlaw-2853	170	8	professional	professional	ADJ
taxlaw-2853	170	9	formation	formation	NOUN
taxlaw-2853	170	10	,	,	PUNCT
taxlaw-2853	170	11	is	be	AUX
taxlaw-2853	170	12	distinct	distinct	ADJ
taxlaw-2853	170	13	from	from	ADP
taxlaw-2853	170	14	professional	professional	ADJ
taxlaw-2853	170	15	identity	identity	NOUN
taxlaw-2853	170	16	.	.	PUNCT
taxlaw-2853	171	1	professor	professor	NOUN
taxlaw-2853	171	2	martin	martin	PROPN
taxlaw-2853	171	3	katz	katz	PROPN
taxlaw-2853	171	4	explains	explain	VERB
taxlaw-2853	171	5	the	the	DET
taxlaw-2853	171	6	distinction	distinction	NOUN
taxlaw-2853	171	7	well	well	ADV
taxlaw-2853	171	8	:	:	PUNCT
taxlaw-2853	171	9	professionalism	professionalism	NOUN
taxlaw-2853	171	10	relates	relate	VERB
taxlaw-2853	171	11	to	to	ADP
taxlaw-2853	171	12	behaviors	behavior	NOUN
taxlaw-2853	171	13	,	,	PUNCT
taxlaw-2853	171	14	such	such	ADJ
taxlaw-2853	171	15	as	as	ADP
taxlaw-2853	171	16	timeliness	timeliness	NOUN
taxlaw-2853	171	17	,	,	PUNCT
taxlaw-2853	171	18	thoroughness	thoroughness	NOUN
taxlaw-2853	171	19	,	,	PUNCT
taxlaw-2853	171	20	respect	respect	NOUN
taxlaw-2853	171	21	towards	towards	ADP
taxlaw-2853	171	22	opposing	oppose	VERB
taxlaw-2853	171	23	counsel	counsel	NOUN
taxlaw-2853	171	24	and	and	CCONJ
taxlaw-2853	171	25	judges	judge	NOUN
taxlaw-2853	171	26	,	,	PUNCT
taxlaw-2853	171	27	responding	respond	VERB
taxlaw-2853	171	28	to	to	ADP
taxlaw-2853	171	29	clients	client	NOUN
taxlaw-2853	171	30	in	in	ADP
taxlaw-2853	171	31	a	a	DET
taxlaw-2853	171	32	timely	timely	ADJ
taxlaw-2853	171	33	fashion	fashion	NOUN
taxlaw-2853	171	34	.	.	PUNCT
taxlaw-2853	171	35	.	.	PUNCT
taxlaw-2853	171	36	.	.	PUNCT
taxlaw-2853	172	1	professional	professional	ADJ
taxlaw-2853	172	2	identity	identity	NOUN
taxlaw-2853	172	3	relates	relate	VERB
taxlaw-2853	172	4	to	to	ADP
taxlaw-2853	172	5	one	one	PRON
taxlaw-2853	172	6	’s	’s	PART
taxlaw-2853	172	7	own	own	ADJ
taxlaw-2853	172	8	decisions	decision	NOUN
taxlaw-2853	172	9	about	about	ADP
taxlaw-2853	172	10	those	those	DET
taxlaw-2853	172	11	behaviors	behavior	NOUN
taxlaw-2853	172	12	(	(	PUNCT
taxlaw-2853	172	13	which	which	PRON
taxlaw-2853	172	14	sounds	sound	VERB
taxlaw-2853	172	15	like	like	ADP
taxlaw-2853	172	16	overlap	overlap	NOUN
taxlaw-2853	172	17	,	,	PUNCT
taxlaw-2853	172	18	but	but	CCONJ
taxlaw-2853	172	19	it	it	PRON
taxlaw-2853	172	20	’s	’	VERB
taxlaw-2853	172	21	not	not	PART
taxlaw-2853	172	22	)	)	PUNCT
taxlaw-2853	172	23	,	,	PUNCT
taxlaw-2853	172	24	as	as	ADV
taxlaw-2853	172	25	well	well	ADV
taxlaw-2853	172	26	as	as	ADP
taxlaw-2853	172	27	a	a	DET
taxlaw-2853	172	28	sense	sense	NOUN
taxlaw-2853	172	29	of	of	ADP
taxlaw-2853	172	30	duty	duty	NOUN
taxlaw-2853	172	31	as	as	ADP
taxlaw-2853	172	32	an	an	DET
taxlaw-2853	172	33	officer	officer	NOUN
taxlaw-2853	172	34	of	of	ADP
taxlaw-2853	172	35	the	the	DET
taxlaw-2853	172	36	court	court	NOUN
taxlaw-2853	172	37	and	and	CCONJ
taxlaw-2853	172	38	responsibility	responsibility	NOUN
taxlaw-2853	172	39	as	as	ADP
taxlaw-2853	172	40	part	part	NOUN
taxlaw-2853	172	41	of	of	ADP
taxlaw-2853	172	42	a	a	DET
taxlaw-2853	172	43	system	system	NOUN
taxlaw-2853	172	44	in	in	ADP
taxlaw-2853	172	45	our	our	PRON
taxlaw-2853	172	46	society	society	NOUN
taxlaw-2853	172	47	that	that	PRON
taxlaw-2853	172	48	is	be	AUX
taxlaw-2853	172	49	engaged	engage	VERB
taxlaw-2853	172	50	in	in	ADP
taxlaw-2853	172	51	upholding	uphold	VERB
taxlaw-2853	172	52	the	the	DET
taxlaw-2853	172	53	rule	rule	NOUN
taxlaw-2853	172	54	of	of	ADP
taxlaw-2853	172	55	law.34	law.34	ADJ
taxlaw-2853	172	56	ethics	ethic	NOUN
taxlaw-2853	172	57	is	be	AUX
taxlaw-2853	172	58	similarly	similarly	ADV
taxlaw-2853	172	59	distinct	distinct	ADJ
taxlaw-2853	172	60	from	from	ADP
taxlaw-2853	172	61	professional	professional	ADJ
taxlaw-2853	172	62	identity	identity	NOUN
taxlaw-2853	172	63	.	.	PUNCT
taxlaw-2853	173	1	legal	legal	ADJ
taxlaw-2853	173	2	ethics	ethic	NOUN
taxlaw-2853	173	3	refers	refer	VERB
taxlaw-2853	173	4	to	to	ADP
taxlaw-2853	173	5	the	the	DET
taxlaw-2853	173	6	rules	rule	NOUN
taxlaw-2853	173	7	and	and	CCONJ
taxlaw-2853	173	8	standards	standard	NOUN
taxlaw-2853	173	9	that	that	PRON
taxlaw-2853	173	10	govern	govern	VERB
taxlaw-2853	173	11	the	the	DET
taxlaw-2853	173	12	behavior	behavior	NOUN
taxlaw-2853	173	13	of	of	ADP
taxlaw-2853	173	14	lawyers	lawyer	NOUN
taxlaw-2853	173	15	,	,	PUNCT
taxlaw-2853	173	16	whereas	whereas	SCONJ
taxlaw-2853	173	17	professional	professional	ADJ
taxlaw-2853	173	18	identity	identity	NOUN
taxlaw-2853	173	19	refers	refer	VERB
taxlaw-2853	173	20	to	to	ADP
taxlaw-2853	173	21	the	the	DET
taxlaw-2853	173	22	way	way	NOUN
taxlaw-2853	173	23	in	in	ADP
taxlaw-2853	173	24	which	which	PRON
taxlaw-2853	173	25	an	an	DET
taxlaw-2853	173	26	individual	individual	ADJ
taxlaw-2853	173	27	lawyer	lawyer	NOUN
taxlaw-2853	173	28	engages	engage	VERB
taxlaw-2853	173	29	with	with	ADP
taxlaw-2853	173	30	and	and	CCONJ
taxlaw-2853	173	31	implements	implement	VERB
taxlaw-2853	173	32	those	those	DET
taxlaw-2853	173	33	ethical	ethical	ADJ
taxlaw-2853	173	34	rules	rule	NOUN
taxlaw-2853	173	35	in	in	ADP
taxlaw-2853	173	36	actual	actual	ADJ
taxlaw-2853	173	37	practice.35	practice.35	NOUN
taxlaw-2853	173	38	indeed	indeed	ADV
taxlaw-2853	173	39	,	,	PUNCT
taxlaw-2853	173	40	courses	course	NOUN
taxlaw-2853	173	41	on	on	ADP
taxlaw-2853	173	42	legal	legal	ADJ
taxlaw-2853	173	43	ethics	ethic	NOUN
taxlaw-2853	173	44	and	and	CCONJ
taxlaw-2853	173	45	professional	professional	ADJ
taxlaw-2853	173	46	responsibility	responsibility	NOUN
taxlaw-2853	173	47	typically	typically	ADV
taxlaw-2853	173	48	focus	focus	VERB
taxlaw-2853	173	49	primarily	primarily	ADV
taxlaw-2853	173	50	on	on	ADP
taxlaw-2853	173	51	the	the	DET
taxlaw-2853	173	52	model	model	NOUN
taxlaw-2853	173	53	rules	rule	NOUN
taxlaw-2853	173	54	of	of	ADP
taxlaw-2853	173	55	professional	professional	ADJ
taxlaw-2853	173	56	conduct	conduct	NOUN
taxlaw-2853	173	57	,	,	PUNCT
taxlaw-2853	173	58	as	as	ADP
taxlaw-2853	173	59	part	part	NOUN
taxlaw-2853	173	60	of	of	ADP
taxlaw-2853	173	61	preparing	prepare	VERB
taxlaw-2853	173	62	students	student	NOUN
taxlaw-2853	173	63	to	to	PART
taxlaw-2853	173	64	pass	pass	VERB
taxlaw-2853	173	65	the	the	DET
taxlaw-2853	173	66	multistate	multistate	NOUN
taxlaw-2853	173	67	professional	professional	ADJ
taxlaw-2853	173	68	responsibility	responsibility	NOUN
taxlaw-2853	173	69	exam.36	exam.36	NOUN
taxlaw-2853	173	70	but	but	CCONJ
taxlaw-2853	173	71	the	the	DET
taxlaw-2853	173	72	model	model	NOUN
taxlaw-2853	173	73	rules	rule	NOUN
taxlaw-2853	173	74	,	,	PUNCT
taxlaw-2853	173	75	and	and	CCONJ
taxlaw-2853	173	76	often	often	ADV
taxlaw-2853	173	77	courses	course	NOUN
taxlaw-2853	173	78	focused	focus	VERB
taxlaw-2853	173	79	primarily	primarily	ADV
taxlaw-2853	173	80	on	on	ADP
taxlaw-2853	173	81	teaching	teach	VERB
taxlaw-2853	173	82	the	the	DET
taxlaw-2853	173	83	model	model	NOUN
taxlaw-2853	173	84	rules	rule	NOUN
taxlaw-2853	173	85	,	,	PUNCT
taxlaw-2853	173	86	focus	focus	VERB
taxlaw-2853	173	87	on	on	ADP
taxlaw-2853	173	88	“	"	PUNCT
taxlaw-2853	173	89	minimal	minimal	ADJ
taxlaw-2853	173	90	standards	standard	NOUN
taxlaw-2853	173	91	of	of	ADP
taxlaw-2853	173	92	competency	competency	NOUN
taxlaw-2853	173	93	”	"	PUNCT
taxlaw-2853	173	94	and	and	CCONJ
taxlaw-2853	173	95	what	what	PRON
taxlaw-2853	173	96	it	it	PRON
taxlaw-2853	173	97	takes	take	VERB
taxlaw-2853	173	98	to	to	PART
taxlaw-2853	173	99	“	"	PUNCT
taxlaw-2853	173	100	avoid	avoid	VERB
taxlaw-2853	173	101	sanctions”.37	sanctions”.37	ADV
taxlaw-2853	173	102	in	in	ADP
taxlaw-2853	173	103	contrast	contrast	NOUN
taxlaw-2853	173	104	,	,	PUNCT
taxlaw-2853	173	105	teaching	teach	VERB
taxlaw-2853	173	106	professional	professional	ADJ
taxlaw-2853	173	107	identity	identity	NOUN
taxlaw-2853	173	108	would	would	AUX
taxlaw-2853	173	109	“	"	PUNCT
taxlaw-2853	173	110	explore	explore	VERB
taxlaw-2853	173	111	how	how	SCONJ
taxlaw-2853	173	112	the	the	DET
taxlaw-2853	173	113	values	value	NOUN
taxlaw-2853	173	114	of	of	ADP
taxlaw-2853	173	115	the	the	DET
taxlaw-2853	173	116	profession	profession	NOUN
taxlaw-2853	173	117	may	may	AUX
taxlaw-2853	173	118	lead	lead	VERB
taxlaw-2853	173	119	lawyers	lawyer	NOUN
taxlaw-2853	173	120	through	through	ADP
taxlaw-2853	173	121	their	their	PRON
taxlaw-2853	173	122	practical	practical	ADJ
taxlaw-2853	173	123	judgment	judgment	NOUN
taxlaw-2853	173	124	to	to	PART
taxlaw-2853	173	125	resolve	resolve	VERB
taxlaw-2853	173	126	competing	compete	VERB
taxlaw-2853	173	127	values”38	values”38	NOUN
taxlaw-2853	173	128	and	and	CCONJ
taxlaw-2853	173	129	would	would	AUX
taxlaw-2853	173	130	“	"	PUNCT
taxlaw-2853	173	131	help	help	VERB
taxlaw-2853	173	132	students	student	NOUN
taxlaw-2853	173	133	begin	begin	VERB
taxlaw-2853	173	134	to	to	PART
taxlaw-2853	173	135	develop	develop	VERB
taxlaw-2853	173	136	their	their	PRON
taxlaw-2853	173	137	own	own	ADJ
taxlaw-2853	173	138	philosophy	philosophy	NOUN
taxlaw-2853	173	139	of	of	ADP
taxlaw-2853	173	140	lawyering	lawyere	VERB
taxlaw-2853	173	141	to	to	PART
taxlaw-2853	173	142	deal	deal	VERB
taxlaw-2853	173	143	with	with	ADP
taxlaw-2853	173	144	the	the	DET
taxlaw-2853	173	145	difficult	difficult	ADJ
taxlaw-2853	173	146	questions	question	NOUN
taxlaw-2853	173	147	they	they	PRON
taxlaw-2853	173	148	will	will	AUX
taxlaw-2853	173	149	face	face	VERB
taxlaw-2853	173	150	in	in	ADP
taxlaw-2853	173	151	the	the	DET
taxlaw-2853	173	152	practice	practice	NOUN
taxlaw-2853	173	153	of	of	ADP
taxlaw-2853	173	154	law	law	NOUN
taxlaw-2853	173	155	.	.	PUNCT
taxlaw-2853	174	1	”39	”39	PROPN
taxlaw-2853	174	2	that	that	PRON
taxlaw-2853	174	3	said	say	VERB
taxlaw-2853	174	4	,	,	PUNCT
taxlaw-2853	174	5	although	although	SCONJ
taxlaw-2853	174	6	legal	legal	ADJ
taxlaw-2853	174	7	ethics	ethic	NOUN
taxlaw-2853	174	8	and	and	CCONJ
taxlaw-2853	174	9	professional	professional	ADJ
taxlaw-2853	174	10	identity	identity	NOUN
taxlaw-2853	174	11	are	be	AUX
taxlaw-2853	174	12	not	not	PART
taxlaw-2853	174	13	coextensive	coextensive	ADJ
taxlaw-2853	174	14	,	,	PUNCT
taxlaw-2853	174	15	an	an	DET
taxlaw-2853	174	16	individual	individual	ADJ
taxlaw-2853	174	17	lawyer	lawyer	NOUN
taxlaw-2853	174	18	’s	’s	PART
taxlaw-2853	174	19	professional	professional	ADJ
taxlaw-2853	174	20	identity	identity	NOUN
taxlaw-2853	174	21	should	should	AUX
taxlaw-2853	174	22	be	be	AUX
taxlaw-2853	174	23	bounded	bound	VERB
taxlaw-2853	174	24	by	by	ADP
taxlaw-2853	174	25	the	the	DET
taxlaw-2853	174	26	ethical	ethical	ADJ
taxlaw-2853	174	27	rules	rule	NOUN
taxlaw-2853	174	28	because	because	SCONJ
taxlaw-2853	174	29	ethical	ethical	ADJ
taxlaw-2853	174	30	practice	practice	NOUN
taxlaw-2853	174	31	is	be	AUX
taxlaw-2853	174	32	not	not	PART
taxlaw-2853	174	33	merely	merely	ADV
taxlaw-2853	174	34	“	"	PUNCT
taxlaw-2853	174	35	a	a	DET
taxlaw-2853	174	36	matter	matter	NOUN
taxlaw-2853	174	37	of	of	ADP
taxlaw-2853	174	38	individual	individual	ADJ
taxlaw-2853	174	39	conscience	conscience	NOUN
taxlaw-2853	174	40	and	and	CCONJ
taxlaw-2853	174	41	therefore	therefore	ADV
taxlaw-2853	174	42	individual	individual	ADJ
taxlaw-2853	174	43	choice	choice	NOUN
taxlaw-2853	174	44	.	.	PUNCT
taxlaw-2853	175	1	”40	”40	NOUN
taxlaw-2853	175	2	in	in	ADP
taxlaw-2853	175	3	addition	addition	NOUN
taxlaw-2853	175	4	,	,	PUNCT
taxlaw-2853	175	5	the	the	DET
taxlaw-2853	175	6	notions	notion	NOUN
taxlaw-2853	175	7	of	of	ADP
taxlaw-2853	175	8	both	both	DET
taxlaw-2853	175	9	professionalism	professionalism	NOUN
taxlaw-2853	175	10	and	and	CCONJ
taxlaw-2853	175	11	ethics	ethic	NOUN
taxlaw-2853	175	12	provide	provide	VERB
taxlaw-2853	175	13	students	student	NOUN
taxlaw-2853	175	14	with	with	ADP
taxlaw-2853	175	15	external	external	ADJ
taxlaw-2853	175	16	guidelines	guideline	NOUN
taxlaw-2853	175	17	about	about	ADP
taxlaw-2853	175	18	the	the	DET
taxlaw-2853	175	19	right	right	ADJ
taxlaw-2853	175	20	things	thing	NOUN
taxlaw-2853	175	21	for	for	SCONJ
taxlaw-2853	175	22	lawyers	lawyer	NOUN
taxlaw-2853	175	23	to	to	PART
taxlaw-2853	175	24	do	do	VERB
taxlaw-2853	175	25	and	and	CCONJ
taxlaw-2853	175	26	the	the	DET
taxlaw-2853	175	27	right	right	ADJ
taxlaw-2853	175	28	way	way	NOUN
taxlaw-2853	175	29	for	for	SCONJ
taxlaw-2853	175	30	lawyers	lawyer	NOUN
taxlaw-2853	175	31	to	to	PART
taxlaw-2853	175	32	behave	behave	VERB
taxlaw-2853	175	33	.	.	PUNCT
taxlaw-2853	176	1	i	i	PRON
taxlaw-2853	176	2	hope	hope	VERB
taxlaw-2853	176	3	that	that	SCONJ
taxlaw-2853	176	4	students	student	NOUN
taxlaw-2853	176	5	internalize	internalize	VERB
taxlaw-2853	176	6	these	these	DET
taxlaw-2853	176	7	notions	notion	NOUN
taxlaw-2853	176	8	,	,	PUNCT
taxlaw-2853	176	9	but	but	CCONJ
taxlaw-2853	176	10	a	a	DET
taxlaw-2853	176	11	student	student	NOUN
taxlaw-2853	176	12	can	can	AUX
taxlaw-2853	176	13	demonstrate	demonstrate	VERB
taxlaw-2853	176	14	professionalism	professionalism	NOUN
taxlaw-2853	176	15	and	and	CCONJ
taxlaw-2853	176	16	ethics	ethic	NOUN
taxlaw-2853	176	17	without	without	ADP
taxlaw-2853	176	18	doing	do	VERB
taxlaw-2853	176	19	so	so	ADV
taxlaw-2853	176	20	.	.	PUNCT
taxlaw-2853	177	1	but	but	CCONJ
taxlaw-2853	177	2	professional	professional	ADJ
taxlaw-2853	177	3	identity	identity	NOUN
taxlaw-2853	177	4	is	be	AUX
taxlaw-2853	177	5	internal	internal	ADJ
taxlaw-2853	177	6	;	;	PUNCT
taxlaw-2853	177	7	“	"	PUNCT
taxlaw-2853	177	8	professional	professional	ADJ
taxlaw-2853	177	9	identity	identity	NOUN
taxlaw-2853	177	10	engages	engage	VERB
taxlaw-2853	177	11	lawyers	lawyer	NOUN
taxlaw-2853	177	12	at	at	ADP
taxlaw-2853	177	13	a	a	DET
taxlaw-2853	177	14	deeper	deep	ADJ
taxlaw-2853	177	15	level	level	NOUN
taxlaw-2853	177	16	because	because	SCONJ
taxlaw-2853	177	17	it	it	PRON
taxlaw-2853	177	18	challenges	challenge	VERB
taxlaw-2853	177	19	lawyers	lawyer	NOUN
taxlaw-2853	177	20	to	to	ADP
taxlaw-2853	177	21	33	33	NUM
taxlaw-2853	177	22	hamilton	hamilton	PROPN
taxlaw-2853	177	23	&	&	CCONJ
taxlaw-2853	177	24	organ	organ	PROPN
taxlaw-2853	177	25	,	,	PUNCT
taxlaw-2853	177	26	supra	supra	PROPN
taxlaw-2853	177	27	note	note	NOUN
taxlaw-2853	177	28	4	4	NUM
taxlaw-2853	177	29	,	,	PUNCT
taxlaw-2853	177	30	at	at	ADP
taxlaw-2853	177	31	1	1	NUM
taxlaw-2853	177	32	.	.	PUNCT
taxlaw-2853	177	33	34	34	NUM
taxlaw-2853	177	34	katz	katz	PROPN
taxlaw-2853	177	35	,	,	PUNCT
taxlaw-2853	177	36	supra	supra	PROPN
taxlaw-2853	177	37	note	note	PROPN
taxlaw-2853	177	38	4	4	NUM
taxlaw-2853	177	39	,	,	PUNCT
taxlaw-2853	177	40	at	at	ADP
taxlaw-2853	177	41	45	45	NUM
taxlaw-2853	177	42	(	(	PUNCT
taxlaw-2853	177	43	citing	cite	VERB
taxlaw-2853	177	44	thomson	thomson	PROPN
taxlaw-2853	177	45	,	,	PUNCT
taxlaw-2853	177	46	supra	supra	PROPN
taxlaw-2853	177	47	note	note	PROPN
taxlaw-2853	177	48	4	4	NUM
taxlaw-2853	177	49	)	)	PUNCT
taxlaw-2853	177	50	.	.	PUNCT
taxlaw-2853	178	1	35	35	NUM
taxlaw-2853	178	2	see	see	VERB
taxlaw-2853	178	3	carnegie	carnegie	NOUN
taxlaw-2853	178	4	report	report	NOUN
taxlaw-2853	178	5	,	,	PUNCT
taxlaw-2853	178	6	supra	supra	PROPN
taxlaw-2853	178	7	note	note	NOUN
taxlaw-2853	178	8	2	2	NUM
taxlaw-2853	178	9	,	,	PUNCT
taxlaw-2853	178	10	at	at	ADP
taxlaw-2853	178	11	148	148	NUM
taxlaw-2853	178	12	-	-	SYM
taxlaw-2853	178	13	150	150	NUM
taxlaw-2853	178	14	.	.	PUNCT
taxlaw-2853	179	1	36	36	NUM
taxlaw-2853	179	2	madison	madison	PROPN
taxlaw-2853	179	3	&	&	CCONJ
taxlaw-2853	179	4	gantt	gantt	PROPN
taxlaw-2853	179	5	,	,	PUNCT
taxlaw-2853	179	6	supra	supra	PROPN
taxlaw-2853	179	7	note	note	NOUN
taxlaw-2853	179	8	4	4	NUM
taxlaw-2853	179	9	,	,	PUNCT
taxlaw-2853	179	10	at	at	ADP
taxlaw-2853	179	11	374	374	NUM
taxlaw-2853	179	12	.	.	PUNCT
taxlaw-2853	179	13	37	37	NUM
taxlaw-2853	180	1	i	i	PRON
taxlaw-2853	180	2	d.	d.	PROPN
taxlaw-2853	180	3	38	38	NUM
taxlaw-2853	181	1	i	i	PRON
taxlaw-2853	181	2	d.	d.	PROPN
taxlaw-2853	181	3	39	39	NUM
taxlaw-2853	182	1	nathan	nathan	PROPN
taxlaw-2853	182	2	m.	m.	PROPN
taxlaw-2853	182	3	crystal	crystal	PROPN
taxlaw-2853	182	4	,	,	PUNCT
taxlaw-2853	182	5	using	use	VERB
taxlaw-2853	182	6	the	the	DET
taxlaw-2853	182	7	concept	concept	NOUN
taxlaw-2853	182	8	of	of	ADP
taxlaw-2853	182	9	“	"	PUNCT
taxlaw-2853	182	10	a	a	DET
taxlaw-2853	182	11	philosophy	philosophy	NOUN
taxlaw-2853	182	12	of	of	ADP
taxlaw-2853	182	13	lawyering	lawyering	NOUN
taxlaw-2853	182	14	”	"	PUNCT
taxlaw-2853	182	15	in	in	ADP
taxlaw-2853	182	16	teaching	teach	VERB
taxlaw-2853	182	17	professional	professional	ADJ
taxlaw-2853	182	18	responsibility	responsibility	NOUN
taxlaw-2853	182	19	,	,	PUNCT
taxlaw-2853	182	20	51	51	NUM
taxlaw-2853	182	21	st	st	PROPN
taxlaw-2853	182	22	.	.	PROPN
taxlaw-2853	182	23	louis	louis	PROPN
taxlaw-2853	182	24	u.	u.	PROPN
taxlaw-2853	182	25	l.j	l.j	PROPN
taxlaw-2853	182	26	.	.	PROPN
taxlaw-2853	182	27	1235	1235	NUM
taxlaw-2853	182	28	,	,	PUNCT
taxlaw-2853	182	29	1235	1235	NUM
taxlaw-2853	182	30	(	(	PUNCT
taxlaw-2853	182	31	2007	2007	NUM
taxlaw-2853	182	32	)	)	PUNCT
taxlaw-2853	182	33	;	;	PUNCT
taxlaw-2853	182	34	see	see	VERB
taxlaw-2853	182	35	also	also	ADV
taxlaw-2853	182	36	madison	madison	PROPN
taxlaw-2853	182	37	&	&	CCONJ
taxlaw-2853	182	38	gantt	gantt	PROPN
taxlaw-2853	182	39	,	,	PUNCT
taxlaw-2853	182	40	supra	supra	PROPN
taxlaw-2853	182	41	note	note	NOUN
taxlaw-2853	182	42	4	4	NUM
taxlaw-2853	182	43	,	,	PUNCT
taxlaw-2853	182	44	at	at	ADP
taxlaw-2853	182	45	376	376	NUM
taxlaw-2853	182	46	(	(	PUNCT
taxlaw-2853	182	47	endorsing	endorse	VERB
taxlaw-2853	182	48	an	an	DET
taxlaw-2853	182	49	exercise	exercise	NOUN
taxlaw-2853	182	50	based	base	VERB
taxlaw-2853	182	51	on	on	ADP
taxlaw-2853	182	52	crystal	crystal	PROPN
taxlaw-2853	182	53	’s	’s	PART
taxlaw-2853	182	54	work	work	NOUN
taxlaw-2853	182	55	)	)	PUNCT
taxlaw-2853	182	56	.	.	PUNCT
taxlaw-2853	183	1	40	40	NUM
taxlaw-2853	183	2	frederic	frederic	PROPN
taxlaw-2853	183	3	g.	g.	PROPN
taxlaw-2853	183	4	corneel	corneel	PROPN
taxlaw-2853	183	5	,	,	PUNCT
taxlaw-2853	183	6	ethical	ethical	ADJ
taxlaw-2853	183	7	guidelines	guideline	NOUN
taxlaw-2853	183	8	for	for	ADP
taxlaw-2853	183	9	tax	tax	NOUN
taxlaw-2853	183	10	practice	practice	NOUN
taxlaw-2853	183	11	,	,	PUNCT
taxlaw-2853	183	12	28	28	NUM
taxlaw-2853	183	13	tax	tax	NOUN
taxlaw-2853	183	14	law	law	NOUN
taxlaw-2853	183	15	.	.	PUNCT
taxlaw-2853	184	1	1	1	NUM
taxlaw-2853	184	2	,	,	PUNCT
taxlaw-2853	184	3	1	1	NUM
taxlaw-2853	184	4	(	(	PUNCT
taxlaw-2853	184	5	1970	1970	NUM
taxlaw-2853	184	6	)	)	PUNCT
taxlaw-2853	184	7	.	.	PUNCT
taxlaw-2853	185	1	2017	2017	NUM
taxlaw-2853	185	2	]	]	PUNCT
taxlaw-2853	185	3	fostering	foster	VERB
taxlaw-2853	185	4	ethical	ethical	ADJ
taxlaw-2853	185	5	professional	professional	ADJ
taxlaw-2853	185	6	identity	identity	NOUN
taxlaw-2853	185	7	in	in	ADP
taxlaw-2853	185	8	tax	tax	NOUN
taxlaw-2853	185	9	225	225	NUM
taxlaw-2853	185	10	internalize	internalize	VERB
taxlaw-2853	185	11	principles	principle	NOUN
taxlaw-2853	185	12	and	and	CCONJ
taxlaw-2853	185	13	values	value	NOUN
taxlaw-2853	185	14	such	such	ADJ
taxlaw-2853	185	15	that	that	SCONJ
taxlaw-2853	185	16	their	their	PRON
taxlaw-2853	185	17	professional	professional	ADJ
taxlaw-2853	185	18	conduct	conduct	NOUN
taxlaw-2853	185	19	flows	flow	VERB
taxlaw-2853	185	20	naturally	naturally	ADV
taxlaw-2853	185	21	from	from	ADP
taxlaw-2853	185	22	their	their	PRON
taxlaw-2853	185	23	individual	individual	ADJ
taxlaw-2853	185	24	moral	moral	ADJ
taxlaw-2853	185	25	compasses	compass	NOUN
taxlaw-2853	185	26	.	.	PUNCT
taxlaw-2853	186	1	”41	”41	PROPN
taxlaw-2853	186	2	b.	b.	PROPN
taxlaw-2853	187	1	why	why	SCONJ
taxlaw-2853	187	2	invest	invest	VERB
taxlaw-2853	187	3	in	in	ADP
taxlaw-2853	187	4	developing	develop	VERB
taxlaw-2853	187	5	students	student	NOUN
taxlaw-2853	187	6	’	'	PUNCT
taxlaw-2853	187	7	professional	professional	ADJ
taxlaw-2853	187	8	identity	identity	NOUN
taxlaw-2853	187	9	?	?	PUNCT
taxlaw-2853	188	1	helping	help	VERB
taxlaw-2853	188	2	students	student	NOUN
taxlaw-2853	188	3	to	to	PART
taxlaw-2853	188	4	build	build	VERB
taxlaw-2853	188	5	their	their	PRON
taxlaw-2853	188	6	professional	professional	ADJ
taxlaw-2853	188	7	identities	identity	NOUN
taxlaw-2853	188	8	produces	produce	VERB
taxlaw-2853	188	9	several	several	ADJ
taxlaw-2853	188	10	benefits	benefit	NOUN
taxlaw-2853	188	11	.	.	PUNCT
taxlaw-2853	189	1	1	1	X
taxlaw-2853	189	2	.	.	X
taxlaw-2853	189	3	developing	develop	VERB
taxlaw-2853	189	4	good	good	ADJ
taxlaw-2853	189	5	judgment	judgment	NOUN
taxlaw-2853	189	6	having	have	VERB
taxlaw-2853	189	7	a	a	DET
taxlaw-2853	189	8	sense	sense	NOUN
taxlaw-2853	189	9	of	of	ADP
taxlaw-2853	189	10	professional	professional	ADJ
taxlaw-2853	189	11	identity	identity	NOUN
taxlaw-2853	189	12	helps	help	VERB
taxlaw-2853	189	13	law	law	NOUN
taxlaw-2853	189	14	students	student	NOUN
taxlaw-2853	189	15	and	and	CCONJ
taxlaw-2853	189	16	lawyers	lawyer	NOUN
taxlaw-2853	189	17	exercise	exercise	VERB
taxlaw-2853	189	18	good	good	ADJ
taxlaw-2853	189	19	judgment	judgment	NOUN
taxlaw-2853	189	20	so	so	SCONJ
taxlaw-2853	189	21	they	they	PRON
taxlaw-2853	189	22	can	can	AUX
taxlaw-2853	189	23	make	make	VERB
taxlaw-2853	189	24	difficult	difficult	ADJ
taxlaw-2853	189	25	discretionary	discretionary	ADJ
taxlaw-2853	189	26	decisions	decision	NOUN
taxlaw-2853	189	27	in	in	ADP
taxlaw-2853	189	28	principled	principled	ADJ
taxlaw-2853	189	29	ways.42	ways.42	NOUN
taxlaw-2853	189	30	if	if	SCONJ
taxlaw-2853	189	31	a	a	DET
taxlaw-2853	189	32	lawyer	lawyer	NOUN
taxlaw-2853	189	33	has	have	VERB
taxlaw-2853	189	34	clear	clear	ADJ
taxlaw-2853	189	35	and	and	CCONJ
taxlaw-2853	189	36	strong	strong	ADJ
taxlaw-2853	189	37	notions	notion	NOUN
taxlaw-2853	189	38	of	of	ADP
taxlaw-2853	189	39	who	who	PRON
taxlaw-2853	189	40	she	she	PRON
taxlaw-2853	189	41	is	be	AUX
taxlaw-2853	189	42	as	as	ADP
taxlaw-2853	189	43	a	a	DET
taxlaw-2853	189	44	lawyer	lawyer	NOUN
taxlaw-2853	189	45	and	and	CCONJ
taxlaw-2853	189	46	of	of	ADP
taxlaw-2853	189	47	how	how	SCONJ
taxlaw-2853	189	48	she	she	PRON
taxlaw-2853	189	49	balances	balance	VERB
taxlaw-2853	189	50	her	her	PRON
taxlaw-2853	189	51	competing	compete	VERB
taxlaw-2853	189	52	duties	duty	NOUN
taxlaw-2853	189	53	to	to	ADP
taxlaw-2853	189	54	clients	client	NOUN
taxlaw-2853	189	55	,	,	PUNCT
taxlaw-2853	189	56	the	the	DET
taxlaw-2853	189	57	legal	legal	ADJ
taxlaw-2853	189	58	system	system	NOUN
taxlaw-2853	189	59	,	,	PUNCT
taxlaw-2853	189	60	society	society	NOUN
taxlaw-2853	189	61	,	,	PUNCT
taxlaw-2853	189	62	and	and	CCONJ
taxlaw-2853	189	63	self	self	NOUN
taxlaw-2853	189	64	,	,	PUNCT
taxlaw-2853	189	65	she	she	PRON
taxlaw-2853	189	66	is	be	AUX
taxlaw-2853	189	67	more	more	ADV
taxlaw-2853	189	68	able	able	ADJ
taxlaw-2853	189	69	to	to	PART
taxlaw-2853	189	70	make	make	VERB
taxlaw-2853	189	71	decisions	decision	NOUN
taxlaw-2853	189	72	under	under	ADP
taxlaw-2853	189	73	pressure	pressure	NOUN
taxlaw-2853	189	74	in	in	ADP
taxlaw-2853	189	75	a	a	DET
taxlaw-2853	189	76	way	way	NOUN
taxlaw-2853	189	77	that	that	PRON
taxlaw-2853	189	78	reflects	reflect	VERB
taxlaw-2853	189	79	those	those	DET
taxlaw-2853	189	80	values.43	values.43	NOUN
taxlaw-2853	189	81	without	without	ADP
taxlaw-2853	189	82	those	those	DET
taxlaw-2853	189	83	internal	internal	ADJ
taxlaw-2853	189	84	guiding	guide	VERB
taxlaw-2853	189	85	principles	principle	NOUN
taxlaw-2853	189	86	,	,	PUNCT
taxlaw-2853	189	87	the	the	DET
taxlaw-2853	189	88	student	student	NOUN
taxlaw-2853	189	89	/	/	SYM
taxlaw-2853	189	90	lawyer	lawyer	NOUN
taxlaw-2853	189	91	would	would	AUX
taxlaw-2853	189	92	“	"	PUNCT
taxlaw-2853	189	93	muddle	muddle	VERB
taxlaw-2853	189	94	through	through	ADV
taxlaw-2853	189	95	,	,	PUNCT
taxlaw-2853	189	96	developing	develop	VERB
taxlaw-2853	189	97	an	an	DET
taxlaw-2853	189	98	ad	ad	NOUN
taxlaw-2853	189	99	hoc	hoc	X
taxlaw-2853	189	100	[	[	X
taxlaw-2853	189	101	approach	approach	NOUN
taxlaw-2853	189	102	]	]	X
taxlaw-2853	189	103	”	"	PUNCT
taxlaw-2853	189	104	for	for	ADP
taxlaw-2853	189	105	discretionary	discretionary	ADJ
taxlaw-2853	189	106	decision	decision	NOUN
taxlaw-2853	189	107	-	-	PUNCT
taxlaw-2853	189	108	making.44	making.44	NOUN
taxlaw-2853	189	109	and	and	CCONJ
taxlaw-2853	189	110	without	without	ADP
taxlaw-2853	189	111	an	an	DET
taxlaw-2853	189	112	ethical	ethical	ADJ
taxlaw-2853	189	113	professional	professional	ADJ
taxlaw-2853	189	114	identity	identity	NOUN
taxlaw-2853	189	115	,	,	PUNCT
taxlaw-2853	189	116	she	she	PRON
taxlaw-2853	189	117	may	may	AUX
taxlaw-2853	189	118	be	be	AUX
taxlaw-2853	189	119	less	less	ADV
taxlaw-2853	189	120	able	able	ADJ
taxlaw-2853	189	121	to	to	PART
taxlaw-2853	189	122	withstand	withstand	VERB
taxlaw-2853	189	123	pressure	pressure	NOUN
taxlaw-2853	189	124	from	from	ADP
taxlaw-2853	189	125	clients	client	NOUN
taxlaw-2853	189	126	,	,	PUNCT
taxlaw-2853	189	127	colleagues	colleague	NOUN
taxlaw-2853	189	128	or	or	CCONJ
taxlaw-2853	189	129	others	other	NOUN
taxlaw-2853	189	130	,	,	PUNCT
taxlaw-2853	189	131	and	and	CCONJ
taxlaw-2853	189	132	the	the	DET
taxlaw-2853	189	133	lawyer	lawyer	NOUN
taxlaw-2853	189	134	may	may	AUX
taxlaw-2853	189	135	not	not	PART
taxlaw-2853	189	136	have	have	VERB
taxlaw-2853	189	137	the	the	DET
taxlaw-2853	189	138	tools	tool	NOUN
taxlaw-2853	189	139	she	she	PRON
taxlaw-2853	189	140	needs	need	VERB
taxlaw-2853	189	141	to	to	PART
taxlaw-2853	189	142	make	make	VERB
taxlaw-2853	189	143	good	good	ADJ
taxlaw-2853	189	144	judgments	judgment	NOUN
taxlaw-2853	189	145	in	in	ADP
taxlaw-2853	189	146	difficult	difficult	ADJ
taxlaw-2853	189	147	situations.45	situations.45	NOUN
taxlaw-2853	189	148	of	of	ADP
taxlaw-2853	189	149	course	course	NOUN
taxlaw-2853	189	150	,	,	PUNCT
taxlaw-2853	189	151	good	good	ADJ
taxlaw-2853	189	152	judgment	judgment	NOUN
taxlaw-2853	189	153	and	and	CCONJ
taxlaw-2853	189	154	a	a	DET
taxlaw-2853	189	155	sense	sense	NOUN
taxlaw-2853	189	156	of	of	ADP
taxlaw-2853	189	157	professional	professional	ADJ
taxlaw-2853	189	158	identity	identity	NOUN
taxlaw-2853	189	159	are	be	AUX
taxlaw-2853	189	160	developed	develop	VERB
taxlaw-2853	189	161	over	over	ADP
taxlaw-2853	189	162	the	the	DET
taxlaw-2853	189	163	course	course	NOUN
taxlaw-2853	189	164	of	of	ADP
taxlaw-2853	189	165	a	a	DET
taxlaw-2853	189	166	career	career	NOUN
taxlaw-2853	189	167	.	.	PUNCT
taxlaw-2853	190	1	no	no	DET
taxlaw-2853	190	2	law	law	NOUN
taxlaw-2853	190	3	student	student	NOUN
taxlaw-2853	190	4	can	can	AUX
taxlaw-2853	190	5	graduate	graduate	VERB
taxlaw-2853	190	6	law	law	NOUN
taxlaw-2853	190	7	school	school	NOUN
taxlaw-2853	190	8	with	with	ADP
taxlaw-2853	190	9	fully	fully	ADV
taxlaw-2853	190	10	formed	form	VERB
taxlaw-2853	190	11	professional	professional	ADJ
taxlaw-2853	190	12	identity	identity	NOUN
taxlaw-2853	190	13	and	and	CCONJ
taxlaw-2853	190	14	perfect	perfect	ADJ
taxlaw-2853	190	15	judgment	judgment	NOUN
taxlaw-2853	190	16	,	,	PUNCT
taxlaw-2853	190	17	but	but	CCONJ
taxlaw-2853	190	18	law	law	NOUN
taxlaw-2853	190	19	schools	school	NOUN
taxlaw-2853	190	20	can	can	AUX
taxlaw-2853	190	21	help	help	VERB
taxlaw-2853	190	22	students	student	NOUN
taxlaw-2853	190	23	begin	begin	VERB
taxlaw-2853	190	24	to	to	PART
taxlaw-2853	190	25	build	build	VERB
taxlaw-2853	190	26	these	these	DET
taxlaw-2853	190	27	critical	critical	ADJ
taxlaw-2853	190	28	characteristics	characteristic	NOUN
taxlaw-2853	190	29	for	for	ADP
taxlaw-2853	190	30	success	success	NOUN
taxlaw-2853	190	31	and	and	CCONJ
taxlaw-2853	190	32	can	can	AUX
taxlaw-2853	190	33	help	help	VERB
taxlaw-2853	190	34	students	student	NOUN
taxlaw-2853	190	35	understand	understand	VERB
taxlaw-2853	190	36	how	how	SCONJ
taxlaw-2853	190	37	to	to	PART
taxlaw-2853	190	38	develop	develop	VERB
taxlaw-2853	190	39	these	these	DET
taxlaw-2853	190	40	skills	skill	NOUN
taxlaw-2853	190	41	and	and	CCONJ
taxlaw-2853	190	42	attributes	attribute	NOUN
taxlaw-2853	190	43	over	over	ADP
taxlaw-2853	190	44	the	the	DET
taxlaw-2853	190	45	course	course	NOUN
taxlaw-2853	190	46	of	of	ADP
taxlaw-2853	190	47	their	their	PRON
taxlaw-2853	190	48	careers	career	NOUN
taxlaw-2853	190	49	.	.	PUNCT
taxlaw-2853	191	1	developing	develop	VERB
taxlaw-2853	191	2	good	good	ADJ
taxlaw-2853	191	3	judgment	judgment	NOUN
taxlaw-2853	191	4	for	for	ADP
taxlaw-2853	191	5	resolving	resolve	VERB
taxlaw-2853	191	6	difficult	difficult	ADJ
taxlaw-2853	191	7	discretionary	discretionary	ADJ
taxlaw-2853	191	8	decisions	decision	NOUN
taxlaw-2853	191	9	is	be	AUX
taxlaw-2853	191	10	important	important	ADJ
taxlaw-2853	191	11	even	even	ADV
taxlaw-2853	191	12	for	for	ADP
taxlaw-2853	191	13	junior	junior	ADJ
taxlaw-2853	191	14	lawyers	lawyer	NOUN
taxlaw-2853	191	15	because	because	SCONJ
taxlaw-2853	191	16	,	,	PUNCT
taxlaw-2853	191	17	for	for	ADP
taxlaw-2853	191	18	example	example	NOUN
taxlaw-2853	191	19	,	,	PUNCT
taxlaw-2853	191	20	supervising	supervise	VERB
taxlaw-2853	191	21	attorneys	attorney	NOUN
taxlaw-2853	191	22	can	can	AUX
taxlaw-2853	191	23	ask	ask	VERB
taxlaw-2853	191	24	junior	junior	ADJ
taxlaw-2853	191	25	lawyers	lawyer	NOUN
taxlaw-2853	191	26	to	to	PART
taxlaw-2853	191	27	do	do	VERB
taxlaw-2853	191	28	things	thing	NOUN
taxlaw-2853	191	29	that	that	PRON
taxlaw-2853	191	30	make	make	VERB
taxlaw-2853	191	31	the	the	DET
taxlaw-2853	191	32	junior	junior	ADJ
taxlaw-2853	191	33	lawyers	lawyer	NOUN
taxlaw-2853	191	34	uncomfortable.46	uncomfortable.46	VERB
taxlaw-2853	191	35	moreover	moreover	ADV
taxlaw-2853	191	36	,	,	PUNCT
taxlaw-2853	191	37	many	many	ADJ
taxlaw-2853	191	38	students	student	NOUN
taxlaw-2853	191	39	will	will	AUX
taxlaw-2853	191	40	lack	lack	VERB
taxlaw-2853	191	41	the	the	DET
taxlaw-2853	191	42	mentorship	mentorship	NOUN
taxlaw-2853	191	43	during	during	ADP
taxlaw-2853	191	44	their	their	PRON
taxlaw-2853	191	45	early	early	ADJ
taxlaw-2853	191	46	practice	practice	NOUN
taxlaw-2853	191	47	years	year	NOUN
taxlaw-2853	191	48	that	that	PRON
taxlaw-2853	191	49	could	could	AUX
taxlaw-2853	191	50	help	help	VERB
taxlaw-2853	191	51	them	they	PRON
taxlaw-2853	191	52	build	build	VERB
taxlaw-2853	191	53	strong	strong	ADJ
taxlaw-2853	191	54	senses	sense	NOUN
taxlaw-2853	191	55	of	of	ADP
taxlaw-2853	191	56	professional	professional	ADJ
taxlaw-2853	191	57	identity	identity	NOUN
taxlaw-2853	191	58	.	.	PUNCT
taxlaw-2853	192	1	this	this	PRON
taxlaw-2853	192	2	may	may	AUX
taxlaw-2853	192	3	be	be	AUX
taxlaw-2853	192	4	because	because	SCONJ
taxlaw-2853	192	5	many	many	ADJ
taxlaw-2853	192	6	students	student	NOUN
taxlaw-2853	192	7	go	go	VERB
taxlaw-2853	192	8	into	into	ADP
taxlaw-2853	192	9	solo	solo	NOUN
taxlaw-2853	192	10	or	or	CCONJ
taxlaw-2853	192	11	very	very	ADV
taxlaw-2853	192	12	small	small	ADJ
taxlaw-2853	192	13	firm	firm	ADJ
taxlaw-2853	192	14	practices	practice	NOUN
taxlaw-2853	192	15	where	where	SCONJ
taxlaw-2853	192	16	the	the	DET
taxlaw-2853	192	17	students	student	NOUN
taxlaw-2853	192	18	lack	lack	VERB
taxlaw-2853	192	19	professional	professional	ADJ
taxlaw-2853	192	20	mentors	mentor	NOUN
taxlaw-2853	192	21	to	to	PART
taxlaw-2853	192	22	help	help	VERB
taxlaw-2853	192	23	them	they	PRON
taxlaw-2853	192	24	develop	develop	VERB
taxlaw-2853	192	25	their	their	PRON
taxlaw-2853	192	26	identity	identity	NOUN
taxlaw-2853	192	27	as	as	ADP
taxlaw-2853	192	28	lawyers	lawyer	NOUN
taxlaw-2853	192	29	.	.	PUNCT
taxlaw-2853	193	1	even	even	ADV
taxlaw-2853	193	2	larger	large	ADJ
taxlaw-2853	193	3	firms	firm	NOUN
taxlaw-2853	193	4	,	,	PUNCT
taxlaw-2853	193	5	which	which	PRON
taxlaw-2853	193	6	are	be	AUX
taxlaw-2853	193	7	increasingly	increasingly	ADV
taxlaw-2853	193	8	bottom	bottom	ADJ
taxlaw-2853	193	9	-	-	PUNCT
taxlaw-2853	193	10	line	line	NOUN
taxlaw-2853	193	11	driven	drive	VERB
taxlaw-2853	193	12	,	,	PUNCT
taxlaw-2853	193	13	seem	seem	VERB
taxlaw-2853	193	14	to	to	PART
taxlaw-2853	193	15	invest	invest	VERB
taxlaw-2853	193	16	less	less	ADJ
taxlaw-2853	193	17	today	today	NOUN
taxlaw-2853	193	18	in	in	ADP
taxlaw-2853	193	19	professional	professional	ADJ
taxlaw-2853	193	20	development	development	NOUN
taxlaw-2853	193	21	and	and	CCONJ
taxlaw-2853	193	22	mentorship	mentorship	NOUN
taxlaw-2853	193	23	of	of	ADP
taxlaw-2853	193	24	junior	junior	ADJ
taxlaw-2853	193	25	lawyers	lawyer	NOUN
taxlaw-2853	193	26	.	.	PUNCT
taxlaw-2853	194	1	thus	thus	ADV
taxlaw-2853	194	2	,	,	PUNCT
taxlaw-2853	194	3	by	by	ADP
taxlaw-2853	194	4	doing	do	VERB
taxlaw-2853	194	5	more	more	ADJ
taxlaw-2853	194	6	in	in	ADP
taxlaw-2853	194	7	law	law	NOUN
taxlaw-2853	194	8	school	school	NOUN
taxlaw-2853	194	9	to	to	PART
taxlaw-2853	194	10	help	help	VERB
taxlaw-2853	194	11	students	student	NOUN
taxlaw-2853	194	12	build	build	VERB
taxlaw-2853	194	13	their	their	PRON
taxlaw-2853	194	14	understandings	understanding	NOUN
taxlaw-2853	194	15	of	of	ADP
taxlaw-2853	194	16	who	who	PRON
taxlaw-2853	194	17	they	they	PRON
taxlaw-2853	194	18	are	be	AUX
taxlaw-2853	194	19	as	as	ADP
taxlaw-2853	194	20	legal	legal	ADJ
taxlaw-2853	194	21	professionals	professional	NOUN
taxlaw-2853	194	22	and	and	CCONJ
taxlaw-2853	194	23	of	of	ADP
taxlaw-2853	194	24	what	what	PRON
taxlaw-2853	194	25	that	that	DET
taxlaw-2853	194	26	identity	identity	NOUN
taxlaw-2853	194	27	means	mean	VERB
taxlaw-2853	194	28	for	for	ADP
taxlaw-2853	194	29	their	their	PRON
taxlaw-2853	194	30	decision	decision	NOUN
taxlaw-2853	194	31	-	-	PUNCT
taxlaw-2853	194	32	making	making	NOUN
taxlaw-2853	194	33	and	and	CCONJ
taxlaw-2853	194	34	judgment	judgment	NOUN
taxlaw-2853	194	35	,	,	PUNCT
taxlaw-2853	194	36	law	law	NOUN
taxlaw-2853	194	37	schools	school	NOUN
taxlaw-2853	194	38	can	can	AUX
taxlaw-2853	194	39	help	help	VERB
taxlaw-2853	194	40	bridge	bridge	VERB
taxlaw-2853	194	41	this	this	PRON
taxlaw-2853	194	42	gap.47	gap.47	ADJ
taxlaw-2853	194	43	2	2	NUM
taxlaw-2853	194	44	.	.	PUNCT
taxlaw-2853	194	45	improving	improve	VERB
taxlaw-2853	194	46	law	law	NOUN
taxlaw-2853	194	47	student	student	NOUN
taxlaw-2853	194	48	&	&	CCONJ
taxlaw-2853	194	49	lawyer	lawyer	PROPN
taxlaw-2853	194	50	well	well	ADV
taxlaw-2853	194	51	-	-	PUNCT
taxlaw-2853	194	52	being	being	NOUN
taxlaw-2853	194	53	for	for	ADP
taxlaw-2853	194	54	students	student	NOUN
taxlaw-2853	194	55	,	,	PUNCT
taxlaw-2853	194	56	building	build	VERB
taxlaw-2853	194	57	their	their	PRON
taxlaw-2853	194	58	professional	professional	ADJ
taxlaw-2853	194	59	identity	identity	NOUN
taxlaw-2853	194	60	can	can	AUX
taxlaw-2853	194	61	also	also	ADV
taxlaw-2853	194	62	help	help	VERB
taxlaw-2853	194	63	counteract	counteract	VERB
taxlaw-2853	194	64	the	the	DET
taxlaw-2853	194	65	adverse	adverse	ADJ
taxlaw-2853	194	66	impact	impact	NOUN
taxlaw-2853	194	67	that	that	PRON
taxlaw-2853	194	68	law	law	NOUN
taxlaw-2853	194	69	school	school	NOUN
taxlaw-2853	194	70	has	have	AUX
taxlaw-2853	194	71	been	be	AUX
taxlaw-2853	194	72	demonstrated	demonstrate	VERB
taxlaw-2853	194	73	to	to	PART
taxlaw-2853	194	74	have	have	VERB
taxlaw-2853	194	75	on	on	ADP
taxlaw-2853	194	76	student	student	NOUN
taxlaw-2853	194	77	well	well	ADV
taxlaw-2853	194	78	-	-	PUNCT
taxlaw-2853	194	79	being	being	NOUN
taxlaw-2853	194	80	.	.	PUNCT
taxlaw-2853	195	1	41	41	NUM
taxlaw-2853	195	2	madison	madison	PROPN
taxlaw-2853	195	3	&	&	CCONJ
taxlaw-2853	195	4	gantt	gantt	PROPN
taxlaw-2853	195	5	,	,	PUNCT
taxlaw-2853	195	6	supra	supra	PROPN
taxlaw-2853	195	7	note	note	NOUN
taxlaw-2853	195	8	4	4	NUM
taxlaw-2853	195	9	,	,	PUNCT
taxlaw-2853	195	10	at	at	ADP
taxlaw-2853	195	11	345	345	NUM
taxlaw-2853	195	12	.	.	PUNCT
taxlaw-2853	196	1	42	42	NUM
taxlaw-2853	196	2	see	see	VERB
taxlaw-2853	196	3	field	field	NOUN
taxlaw-2853	196	4	,	,	PUNCT
taxlaw-2853	196	5	supra	supra	PROPN
taxlaw-2853	196	6	note	note	PROPN
taxlaw-2853	196	7	19	19	NUM
taxlaw-2853	196	8	,	,	PUNCT
taxlaw-2853	196	9	at	at	ADP
taxlaw-2853	196	10	297	297	NUM
taxlaw-2853	196	11	-	-	SYM
taxlaw-2853	196	12	99	99	NUM
taxlaw-2853	196	13	.	.	PUNCT
taxlaw-2853	197	1	43	43	NUM
taxlaw-2853	197	2	see	see	VERB
taxlaw-2853	197	3	fruehwald	fruehwald	ADJ
taxlaw-2853	197	4	,	,	PUNCT
taxlaw-2853	197	5	supra	supra	ADJ
taxlaw-2853	197	6	note	note	NOUN
taxlaw-2853	197	7	4	4	NUM
taxlaw-2853	197	8	,	,	PUNCT
taxlaw-2853	197	9	at	at	ADP
taxlaw-2853	197	10	36	36	NUM
taxlaw-2853	197	11	-	-	SYM
taxlaw-2853	197	12	38	38	NUM
taxlaw-2853	197	13	(	(	PUNCT
taxlaw-2853	197	14	discussing	discuss	VERB
taxlaw-2853	197	15	the	the	DET
taxlaw-2853	197	16	role	role	NOUN
taxlaw-2853	197	17	of	of	ADP
taxlaw-2853	197	18	identity	identity	NOUN
taxlaw-2853	197	19	and	and	CCONJ
taxlaw-2853	197	20	values	value	NOUN
taxlaw-2853	197	21	on	on	ADP
taxlaw-2853	197	22	the	the	DET
taxlaw-2853	197	23	ability	ability	NOUN
taxlaw-2853	197	24	to	to	PART
taxlaw-2853	197	25	exercise	exercise	VERB
taxlaw-2853	197	26	“	"	PUNCT
taxlaw-2853	197	27	practical	practical	ADJ
taxlaw-2853	197	28	wisdom	wisdom	NOUN
taxlaw-2853	197	29	”	"	PUNCT
taxlaw-2853	197	30	)	)	PUNCT
taxlaw-2853	197	31	.	.	PUNCT
taxlaw-2853	198	1	44	44	NUM
taxlaw-2853	198	2	nathan	nathan	PROPN
taxlaw-2853	198	3	m.	m.	PROPN
taxlaw-2853	198	4	crystal	crystal	PROPN
taxlaw-2853	198	5	,	,	PUNCT
taxlaw-2853	198	6	developing	develop	VERB
taxlaw-2853	198	7	a	a	DET
taxlaw-2853	198	8	philosophy	philosophy	NOUN
taxlaw-2853	198	9	of	of	ADP
taxlaw-2853	198	10	lawyering	lawyering	NOUN
taxlaw-2853	198	11	,	,	PUNCT
taxlaw-2853	198	12	14	14	NUM
taxlaw-2853	198	13	notre	notre	PROPN
taxlaw-2853	198	14	dame	dame	PROPN
taxlaw-2853	198	15	j.l	j.l	PROPN
taxlaw-2853	198	16	.	.	PROPN
taxlaw-2853	198	17	ethics	ethic	NOUN
taxlaw-2853	198	18	&	&	CCONJ
taxlaw-2853	198	19	pub	pub	NOUN
taxlaw-2853	198	20	.	.	PUNCT
taxlaw-2853	199	1	pol’y	pol’y	NOUN
taxlaw-2853	199	2	75	75	NUM
taxlaw-2853	199	3	,	,	PUNCT
taxlaw-2853	199	4	93	93	NUM
taxlaw-2853	199	5	(	(	PUNCT
taxlaw-2853	199	6	2000	2000	NUM
taxlaw-2853	199	7	)	)	PUNCT
taxlaw-2853	199	8	;	;	PUNCT
taxlaw-2853	199	9	see	see	VERB
taxlaw-2853	199	10	also	also	ADV
taxlaw-2853	199	11	crystal	crystal	NOUN
taxlaw-2853	199	12	,	,	PUNCT
taxlaw-2853	199	13	supra	supra	PROPN
taxlaw-2853	199	14	note	note	NOUN
taxlaw-2853	199	15	39	39	NUM
taxlaw-2853	199	16	,	,	PUNCT
taxlaw-2853	199	17	at	at	ADP
taxlaw-2853	199	18	1240	1240	NUM
taxlaw-2853	199	19	.	.	PUNCT
taxlaw-2853	200	1	45	45	NUM
taxlaw-2853	200	2	gantt	gantt	PROPN
taxlaw-2853	200	3	&	&	CCONJ
taxlaw-2853	200	4	madison	madison	PROPN
taxlaw-2853	200	5	,	,	PUNCT
taxlaw-2853	200	6	supra	supra	PROPN
taxlaw-2853	200	7	note	note	PROPN
taxlaw-2853	200	8	10	10	NUM
taxlaw-2853	200	9	,	,	PUNCT
taxlaw-2853	200	10	at	at	ADP
taxlaw-2853	200	11	259	259	NUM
taxlaw-2853	200	12	(	(	PUNCT
taxlaw-2853	200	13	“	"	PUNCT
taxlaw-2853	200	14	the	the	DET
taxlaw-2853	200	15	exercise	exercise	NOUN
taxlaw-2853	200	16	of	of	ADP
taxlaw-2853	200	17	[	[	X
taxlaw-2853	200	18	solid	solid	ADJ
taxlaw-2853	200	19	and	and	CCONJ
taxlaw-2853	200	20	prudent	prudent	ADJ
taxlaw-2853	200	21	]	]	X
taxlaw-2853	200	22	wisdom	wisdom	NOUN
taxlaw-2853	200	23	emanates	emanate	VERB
taxlaw-2853	200	24	from	from	ADP
taxlaw-2853	200	25	a	a	DET
taxlaw-2853	200	26	person	person	NOUN
taxlaw-2853	200	27	’s	’s	PART
taxlaw-2853	200	28	character	character	NOUN
taxlaw-2853	200	29	”	"	PUNCT
taxlaw-2853	200	30	)	)	PUNCT
taxlaw-2853	200	31	;	;	PUNCT
taxlaw-2853	200	32	see	see	VERB
taxlaw-2853	200	33	also	also	ADV
taxlaw-2853	200	34	jennifer	jennifer	PROPN
taxlaw-2853	200	35	k.	k.	PROPN
taxlaw-2853	200	36	robbennolt	robbennolt	PROPN
taxlaw-2853	200	37	&	&	CCONJ
taxlaw-2853	200	38	jean	jean	PROPN
taxlaw-2853	200	39	r.	r.	PROPN
taxlaw-2853	200	40	sternlight	sternlight	PROPN
taxlaw-2853	200	41	,	,	PUNCT
taxlaw-2853	200	42	behavioral	behavioral	ADJ
taxlaw-2853	200	43	legal	legal	ADJ
taxlaw-2853	200	44	ethics	ethic	NOUN
taxlaw-2853	200	45	,	,	PUNCT
taxlaw-2853	200	46	45	45	NUM
taxlaw-2853	200	47	ariz	ariz	NOUN
taxlaw-2853	200	48	.	.	PUNCT
taxlaw-2853	201	1	st	st	PROPN
taxlaw-2853	201	2	.	.	PROPN
taxlaw-2853	201	3	l.j	l.j	PROPN
taxlaw-2853	201	4	.	.	PROPN
taxlaw-2853	201	5	1107	1107	NUM
taxlaw-2853	201	6	,	,	PUNCT
taxlaw-2853	201	7	1157	1157	NUM
taxlaw-2853	201	8	-	-	SYM
taxlaw-2853	201	9	64	64	NUM
taxlaw-2853	201	10	(	(	PUNCT
taxlaw-2853	201	11	2013	2013	NUM
taxlaw-2853	201	12	)	)	PUNCT
taxlaw-2853	201	13	(	(	PUNCT
taxlaw-2853	201	14	recommending	recommend	VERB
taxlaw-2853	201	15	that	that	SCONJ
taxlaw-2853	201	16	,	,	PUNCT
taxlaw-2853	201	17	to	to	PART
taxlaw-2853	201	18	avoid	avoid	VERB
taxlaw-2853	201	19	judgments	judgment	NOUN
taxlaw-2853	201	20	that	that	PRON
taxlaw-2853	201	21	lead	lead	VERB
taxlaw-2853	201	22	to	to	ADP
taxlaw-2853	201	23	ethical	ethical	ADJ
taxlaw-2853	201	24	lapses	lapse	NOUN
taxlaw-2853	201	25	,	,	PUNCT
taxlaw-2853	201	26	lawyers	lawyer	NOUN
taxlaw-2853	201	27	should	should	AUX
taxlaw-2853	201	28	“	"	PUNCT
taxlaw-2853	201	29	reflect	reflect	VERB
taxlaw-2853	201	30	regularly	regularly	ADV
taxlaw-2853	201	31	on	on	ADP
taxlaw-2853	201	32	core	core	ADJ
taxlaw-2853	201	33	values	value	NOUN
taxlaw-2853	201	34	”	"	PUNCT
taxlaw-2853	201	35	and	and	CCONJ
taxlaw-2853	201	36	“	"	PUNCT
taxlaw-2853	201	37	try	try	VERB
taxlaw-2853	201	38	to	to	PART
taxlaw-2853	201	39	anticipate	anticipate	VERB
taxlaw-2853	201	40	ethical	ethical	ADJ
taxlaw-2853	201	41	dilemmas	dilemma	NOUN
taxlaw-2853	201	42	and	and	CCONJ
taxlaw-2853	201	43	to	to	PART
taxlaw-2853	201	44	specifically	specifically	ADV
taxlaw-2853	201	45	plan	plan	VERB
taxlaw-2853	201	46	and	and	CCONJ
taxlaw-2853	201	47	rehearse	rehearse	VERB
taxlaw-2853	201	48	our	our	PRON
taxlaw-2853	201	49	responses	response	NOUN
taxlaw-2853	201	50	ahead	ahead	ADV
taxlaw-2853	201	51	of	of	ADP
taxlaw-2853	201	52	time	time	NOUN
taxlaw-2853	201	53	”	"	PUNCT
taxlaw-2853	201	54	)	)	PUNCT
taxlaw-2853	201	55	.	.	PUNCT
taxlaw-2853	202	1	46	46	NUM
taxlaw-2853	202	2	see	see	VERB
taxlaw-2853	202	3	infra	infra	NOUN
taxlaw-2853	202	4	part	part	NOUN
taxlaw-2853	202	5	iv.c.2.b	iv.c.2.b	PROPN
taxlaw-2853	202	6	and	and	CCONJ
taxlaw-2853	202	7	appendix	appendix	VERB
taxlaw-2853	202	8	a	a	DET
taxlaw-2853	202	9	(	(	PUNCT
taxlaw-2853	202	10	presenting	present	VERB
taxlaw-2853	202	11	and	and	CCONJ
taxlaw-2853	202	12	discussing	discuss	VERB
taxlaw-2853	202	13	situations	situation	NOUN
taxlaw-2853	202	14	that	that	PRON
taxlaw-2853	202	15	could	could	AUX
taxlaw-2853	202	16	challenge	challenge	VERB
taxlaw-2853	202	17	a	a	DET
taxlaw-2853	202	18	junior	junior	ADJ
taxlaw-2853	202	19	lawyer	lawyer	NOUN
taxlaw-2853	202	20	’s	’s	PART
taxlaw-2853	202	21	ability	ability	NOUN
taxlaw-2853	202	22	to	to	PART
taxlaw-2853	202	23	implement	implement	VERB
taxlaw-2853	202	24	her	her	PRON
taxlaw-2853	202	25	professional	professional	ADJ
taxlaw-2853	202	26	identity	identity	NOUN
taxlaw-2853	202	27	)	)	PUNCT
taxlaw-2853	202	28	.	.	PUNCT
taxlaw-2853	203	1	47	47	NUM
taxlaw-2853	203	2	see	see	VERB
taxlaw-2853	203	3	madison	madison	PROPN
taxlaw-2853	203	4	&	&	CCONJ
taxlaw-2853	203	5	gantt	gantt	PROPN
taxlaw-2853	203	6	,	,	PUNCT
taxlaw-2853	203	7	supra	supra	PROPN
taxlaw-2853	203	8	note	note	NOUN
taxlaw-2853	203	9	4	4	NUM
taxlaw-2853	203	10	,	,	PUNCT
taxlaw-2853	203	11	at	at	ADP
taxlaw-2853	203	12	356	356	NUM
taxlaw-2853	203	13	.	.	PUNCT
taxlaw-2853	204	1	226	226	NUM
taxlaw-2853	204	2	columbia	columbia	PROPN
taxlaw-2853	204	3	journal	journal	PROPN
taxlaw-2853	204	4	of	of	ADP
taxlaw-2853	204	5	tax	tax	NOUN
taxlaw-2853	204	6	law	law	NOUN
taxlaw-2853	204	7	[	[	X
taxlaw-2853	204	8	vol.8:215	vol.8:215	ADP
taxlaw-2853	204	9	research	research	NOUN
taxlaw-2853	204	10	links	link	NOUN
taxlaw-2853	204	11	this	this	DET
taxlaw-2853	204	12	decline	decline	NOUN
taxlaw-2853	204	13	in	in	ADP
taxlaw-2853	204	14	law	law	NOUN
taxlaw-2853	204	15	student	student	NOUN
taxlaw-2853	204	16	well	well	ADV
taxlaw-2853	204	17	-	-	PUNCT
taxlaw-2853	204	18	being	being	NOUN
taxlaw-2853	204	19	to	to	ADP
taxlaw-2853	204	20	the	the	DET
taxlaw-2853	204	21	significant	significant	ADJ
taxlaw-2853	204	22	motivational	motivational	ADJ
taxlaw-2853	204	23	shifts	shift	NOUN
taxlaw-2853	204	24	that	that	PRON
taxlaw-2853	204	25	law	law	NOUN
taxlaw-2853	204	26	students	student	NOUN
taxlaw-2853	204	27	experience	experience	VERB
taxlaw-2853	204	28	during	during	ADP
taxlaw-2853	204	29	law	law	NOUN
taxlaw-2853	204	30	school	school	NOUN
taxlaw-2853	204	31	,	,	PUNCT
taxlaw-2853	204	32	going	go	VERB
taxlaw-2853	204	33	from	from	ADP
taxlaw-2853	204	34	more	more	ADJ
taxlaw-2853	204	35	“	"	PUNCT
taxlaw-2853	204	36	intrinsic	intrinsic	ADJ
taxlaw-2853	204	37	values	value	NOUN
taxlaw-2853	204	38	and	and	CCONJ
taxlaw-2853	204	39	motivations	motivation	NOUN
taxlaw-2853	204	40	”	"	PUNCT
taxlaw-2853	204	41	to	to	ADP
taxlaw-2853	204	42	more	more	ADJ
taxlaw-2853	204	43	“	"	PUNCT
taxlaw-2853	204	44	extrinsic	extrinsic	ADJ
taxlaw-2853	204	45	orientations	orientation	NOUN
taxlaw-2853	204	46	”	"	PUNCT
taxlaw-2853	204	47	that	that	PRON
taxlaw-2853	204	48	value	value	VERB
taxlaw-2853	204	49	external	external	ADJ
taxlaw-2853	204	50	markers	marker	NOUN
taxlaw-2853	204	51	of	of	ADP
taxlaw-2853	204	52	success	success	NOUN
taxlaw-2853	204	53	such	such	ADJ
taxlaw-2853	204	54	as	as	ADP
taxlaw-2853	204	55	grades	grade	NOUN
taxlaw-2853	204	56	and	and	CCONJ
taxlaw-2853	204	57	salaries.48	salaries.48	VERB
taxlaw-2853	204	58	this	this	DET
taxlaw-2853	204	59	research	research	NOUN
taxlaw-2853	204	60	echoes	echo	VERB
taxlaw-2853	204	61	broader	broad	ADJ
taxlaw-2853	204	62	research	research	NOUN
taxlaw-2853	204	63	that	that	PRON
taxlaw-2853	204	64	demonstrates	demonstrate	VERB
taxlaw-2853	204	65	that	that	SCONJ
taxlaw-2853	204	66	“	"	PUNCT
taxlaw-2853	204	67	when	when	SCONJ
taxlaw-2853	204	68	intrinsic	intrinsic	ADJ
taxlaw-2853	204	69	values	value	NOUN
taxlaw-2853	204	70	and	and	CCONJ
taxlaw-2853	204	71	motivation	motivation	NOUN
taxlaw-2853	204	72	dominate	dominate	VERB
taxlaw-2853	204	73	a	a	DET
taxlaw-2853	204	74	person	person	NOUN
taxlaw-2853	204	75	's	's	PART
taxlaw-2853	204	76	choices	choice	NOUN
taxlaw-2853	204	77	she	she	PRON
taxlaw-2853	204	78	tends	tend	VERB
taxlaw-2853	204	79	to	to	PART
taxlaw-2853	204	80	experience	experience	VERB
taxlaw-2853	204	81	satisfaction	satisfaction	NOUN
taxlaw-2853	204	82	and	and	CCONJ
taxlaw-2853	204	83	well	well	ADV
taxlaw-2853	204	84	-	-	PUNCT
taxlaw-2853	204	85	being	being	NOUN
taxlaw-2853	204	86	,	,	PUNCT
taxlaw-2853	204	87	whereas	whereas	SCONJ
taxlaw-2853	204	88	when	when	SCONJ
taxlaw-2853	204	89	extrinsic	extrinsic	ADJ
taxlaw-2853	204	90	values	value	NOUN
taxlaw-2853	204	91	and	and	CCONJ
taxlaw-2853	204	92	motivation	motivation	NOUN
taxlaw-2853	204	93	are	be	AUX
taxlaw-2853	204	94	most	most	ADV
taxlaw-2853	204	95	important	important	ADJ
taxlaw-2853	204	96	to	to	ADP
taxlaw-2853	204	97	her	she	PRON
taxlaw-2853	204	98	she	she	PRON
taxlaw-2853	204	99	will	will	AUX
taxlaw-2853	204	100	experience	experience	VERB
taxlaw-2853	204	101	angst	angst	NOUN
taxlaw-2853	204	102	and	and	CCONJ
taxlaw-2853	204	103	distress	distress	NOUN
taxlaw-2853	204	104	.	.	PUNCT
taxlaw-2853	205	1	”49	”49	PUNCT
taxlaw-2853	205	2	thus	thus	ADV
taxlaw-2853	205	3	,	,	PUNCT
taxlaw-2853	205	4	by	by	ADP
taxlaw-2853	205	5	fostering	foster	VERB
taxlaw-2853	205	6	professional	professional	ADJ
taxlaw-2853	205	7	identity	identity	NOUN
taxlaw-2853	205	8	,	,	PUNCT
taxlaw-2853	205	9	which	which	PRON
taxlaw-2853	205	10	,	,	PUNCT
taxlaw-2853	205	11	by	by	ADP
taxlaw-2853	205	12	definition	definition	NOUN
taxlaw-2853	205	13	,	,	PUNCT
taxlaw-2853	205	14	reflects	reflect	VERB
taxlaw-2853	205	15	an	an	DET
taxlaw-2853	205	16	individual	individual	NOUN
taxlaw-2853	205	17	’s	’s	PART
taxlaw-2853	205	18	internal	internal	ADJ
taxlaw-2853	205	19	values	value	NOUN
taxlaw-2853	205	20	,	,	PUNCT
taxlaw-2853	205	21	motivations	motivation	NOUN
taxlaw-2853	205	22	,	,	PUNCT
taxlaw-2853	205	23	and	and	CCONJ
taxlaw-2853	205	24	sense	sense	NOUN
taxlaw-2853	205	25	of	of	ADP
taxlaw-2853	205	26	self	self	NOUN
taxlaw-2853	205	27	,	,	PUNCT
taxlaw-2853	205	28	professors	professor	NOUN
taxlaw-2853	205	29	can	can	AUX
taxlaw-2853	205	30	try	try	VERB
taxlaw-2853	205	31	to	to	PART
taxlaw-2853	205	32	refocus	refocus	VERB
taxlaw-2853	205	33	student	student	NOUN
taxlaw-2853	205	34	attention	attention	NOUN
taxlaw-2853	205	35	on	on	ADP
taxlaw-2853	205	36	the	the	DET
taxlaw-2853	205	37	intrinsic	intrinsic	ADJ
taxlaw-2853	205	38	motivations	motivation	NOUN
taxlaw-2853	205	39	that	that	PRON
taxlaw-2853	205	40	brought	bring	VERB
taxlaw-2853	205	41	students	student	NOUN
taxlaw-2853	205	42	to	to	ADP
taxlaw-2853	205	43	law	law	NOUN
taxlaw-2853	205	44	school	school	NOUN
taxlaw-2853	205	45	and	and	CCONJ
taxlaw-2853	205	46	that	that	PRON
taxlaw-2853	205	47	can	can	AUX
taxlaw-2853	205	48	help	help	VERB
taxlaw-2853	205	49	guide	guide	VERB
taxlaw-2853	205	50	students	student	NOUN
taxlaw-2853	205	51	to	to	ADP
taxlaw-2853	205	52	more	more	ADV
taxlaw-2853	205	53	satisfying	satisfying	ADJ
taxlaw-2853	205	54	law	law	NOUN
taxlaw-2853	205	55	school	school	NOUN
taxlaw-2853	205	56	experiences.50	experiences.50	PROPN
taxlaw-2853	205	57	in	in	ADP
taxlaw-2853	205	58	particular	particular	ADJ
taxlaw-2853	205	59	,	,	PUNCT
taxlaw-2853	205	60	this	this	DET
taxlaw-2853	205	61	focus	focus	NOUN
taxlaw-2853	205	62	can	can	AUX
taxlaw-2853	205	63	help	help	VERB
taxlaw-2853	205	64	students	student	NOUN
taxlaw-2853	205	65	understand	understand	VERB
taxlaw-2853	205	66	the	the	DET
taxlaw-2853	205	67	substantive	substantive	ADJ
taxlaw-2853	205	68	material	material	NOUN
taxlaw-2853	205	69	and	and	CCONJ
taxlaw-2853	205	70	skills	skill	NOUN
taxlaw-2853	205	71	learned	learn	VERB
taxlaw-2853	205	72	in	in	ADP
taxlaw-2853	205	73	classes	class	NOUN
taxlaw-2853	205	74	through	through	ADP
taxlaw-2853	205	75	the	the	DET
taxlaw-2853	205	76	lens	lens	NOUN
taxlaw-2853	205	77	of	of	ADP
taxlaw-2853	205	78	who	who	PRON
taxlaw-2853	205	79	they	they	PRON
taxlaw-2853	205	80	are	be	AUX
taxlaw-2853	205	81	as	as	ADP
taxlaw-2853	205	82	people	people	NOUN
taxlaw-2853	205	83	and	and	CCONJ
taxlaw-2853	205	84	who	who	PRON
taxlaw-2853	205	85	they	they	PRON
taxlaw-2853	205	86	want	want	VERB
taxlaw-2853	205	87	to	to	PART
taxlaw-2853	205	88	be	be	AUX
taxlaw-2853	205	89	as	as	ADP
taxlaw-2853	205	90	lawyers	lawyer	NOUN
taxlaw-2853	205	91	,	,	PUNCT
taxlaw-2853	205	92	which	which	PRON
taxlaw-2853	205	93	could	could	AUX
taxlaw-2853	205	94	lead	lead	VERB
taxlaw-2853	205	95	to	to	ADP
taxlaw-2853	205	96	a	a	DET
taxlaw-2853	205	97	greater	great	ADJ
taxlaw-2853	205	98	sense	sense	NOUN
taxlaw-2853	205	99	of	of	ADP
taxlaw-2853	205	100	satisfaction	satisfaction	NOUN
taxlaw-2853	205	101	and	and	CCONJ
taxlaw-2853	205	102	engagement	engagement	NOUN
taxlaw-2853	205	103	with	with	ADP
taxlaw-2853	205	104	law	law	NOUN
taxlaw-2853	205	105	school	school	NOUN
taxlaw-2853	205	106	.	.	PUNCT
taxlaw-2853	206	1	this	this	DET
taxlaw-2853	206	2	benefit	benefit	NOUN
taxlaw-2853	206	3	may	may	AUX
taxlaw-2853	206	4	continue	continue	VERB
taxlaw-2853	206	5	when	when	SCONJ
taxlaw-2853	206	6	the	the	DET
taxlaw-2853	206	7	students	student	NOUN
taxlaw-2853	206	8	become	become	VERB
taxlaw-2853	206	9	lawyers	lawyer	NOUN
taxlaw-2853	206	10	.	.	PUNCT
taxlaw-2853	207	1	having	have	VERB
taxlaw-2853	207	2	a	a	DET
taxlaw-2853	207	3	clear	clear	ADJ
taxlaw-2853	207	4	sense	sense	NOUN
taxlaw-2853	207	5	of	of	ADP
taxlaw-2853	207	6	professional	professional	ADJ
taxlaw-2853	207	7	identity	identity	NOUN
taxlaw-2853	207	8	can	can	AUX
taxlaw-2853	207	9	help	help	VERB
taxlaw-2853	207	10	a	a	DET
taxlaw-2853	207	11	lawyer	lawyer	NOUN
taxlaw-2853	207	12	maintain	maintain	VERB
taxlaw-2853	207	13	“	"	PUNCT
taxlaw-2853	207	14	her	her	PRON
taxlaw-2853	207	15	personal	personal	ADJ
taxlaw-2853	207	16	integrity	integrity	NOUN
taxlaw-2853	207	17	[	[	X
taxlaw-2853	207	18	and	and	CCONJ
taxlaw-2853	207	19	]	]	X
taxlaw-2853	207	20	inner	inner	ADJ
taxlaw-2853	207	21	moral	moral	ADJ
taxlaw-2853	207	22	compass,”51	compass,”51	NOUN
taxlaw-2853	207	23	which	which	PRON
taxlaw-2853	207	24	can	can	AUX
taxlaw-2853	207	25	lead	lead	VERB
taxlaw-2853	207	26	to	to	ADP
taxlaw-2853	207	27	making	make	VERB
taxlaw-2853	207	28	judgments	judgment	NOUN
taxlaw-2853	207	29	that	that	PRON
taxlaw-2853	207	30	better	well	ADV
taxlaw-2853	207	31	align	align	VERB
taxlaw-2853	207	32	with	with	ADP
taxlaw-2853	207	33	the	the	DET
taxlaw-2853	207	34	lawyer	lawyer	NOUN
taxlaw-2853	207	35	’s	’s	PART
taxlaw-2853	207	36	values.52	values.52	ADJ
taxlaw-2853	207	37	research	research	NOUN
taxlaw-2853	207	38	demonstrates	demonstrate	VERB
taxlaw-2853	207	39	that	that	SCONJ
taxlaw-2853	207	40	,	,	PUNCT
taxlaw-2853	207	41	for	for	ADP
taxlaw-2853	207	42	lawyers	lawyer	NOUN
taxlaw-2853	207	43	,	,	PUNCT
taxlaw-2853	207	44	practicing	practice	VERB
taxlaw-2853	207	45	in	in	ADP
taxlaw-2853	207	46	accordance	accordance	NOUN
taxlaw-2853	207	47	with	with	ADP
taxlaw-2853	207	48	their	their	PRON
taxlaw-2853	207	49	values	value	NOUN
taxlaw-2853	207	50	and	and	CCONJ
taxlaw-2853	207	51	being	be	AUX
taxlaw-2853	207	52	driven	drive	VERB
taxlaw-2853	207	53	in	in	ADP
taxlaw-2853	207	54	their	their	PRON
taxlaw-2853	207	55	work	work	NOUN
taxlaw-2853	207	56	by	by	ADP
taxlaw-2853	207	57	internal	internal	ADJ
taxlaw-2853	207	58	motivations	motivation	NOUN
taxlaw-2853	207	59	are	be	AUX
taxlaw-2853	207	60	correlated	correlate	VERB
taxlaw-2853	207	61	with	with	ADP
taxlaw-2853	207	62	greater	great	ADJ
taxlaw-2853	207	63	happiness	happiness	NOUN
taxlaw-2853	207	64	and	and	CCONJ
taxlaw-2853	207	65	well	well	ADV
taxlaw-2853	207	66	-	-	PUNCT
taxlaw-2853	207	67	being,53	being,53	NOUN
taxlaw-2853	207	68	which	which	PRON
taxlaw-2853	207	69	means	mean	VERB
taxlaw-2853	207	70	that	that	SCONJ
taxlaw-2853	207	71	lawyering	lawyere	VERB
taxlaw-2853	207	72	grounded	ground	VERB
taxlaw-2853	207	73	in	in	ADP
taxlaw-2853	207	74	one	one	NUM
taxlaw-2853	207	75	’s	’s	PART
taxlaw-2853	207	76	ethical	ethical	ADJ
taxlaw-2853	207	77	values	value	NOUN
taxlaw-2853	207	78	“	"	PUNCT
taxlaw-2853	207	79	may	may	AUX
taxlaw-2853	207	80	ultimately	ultimately	ADV
taxlaw-2853	207	81	make	make	VERB
taxlaw-2853	207	82	the	the	DET
taxlaw-2853	207	83	practice	practice	NOUN
taxlaw-2853	207	84	of	of	ADP
taxlaw-2853	207	85	tax	tax	NOUN
taxlaw-2853	207	86	law	law	NOUN
taxlaw-2853	207	87	a	a	PRON
taxlaw-2853	207	88	more	more	ADV
taxlaw-2853	207	89	sustainable	sustainable	ADJ
taxlaw-2853	207	90	and	and	CCONJ
taxlaw-2853	207	91	personally	personally	ADV
taxlaw-2853	207	92	satisfying	satisfy	VERB
taxlaw-2853	207	93	career	career	NOUN
taxlaw-2853	207	94	.	.	PUNCT
taxlaw-2853	207	95	”	"	PUNCT
taxlaw-2853	208	1	54	54	NUM
taxlaw-2853	208	2	moreover	moreover	ADV
taxlaw-2853	208	3	,	,	PUNCT
taxlaw-2853	208	4	greater	great	ADJ
taxlaw-2853	208	5	lawyer	lawyer	NOUN
taxlaw-2853	208	6	well	well	ADV
taxlaw-2853	208	7	-	-	PUNCT
taxlaw-2853	208	8	being	being	NOUN
taxlaw-2853	208	9	helps	help	VERB
taxlaw-2853	208	10	to	to	PART
taxlaw-2853	208	11	create	create	VERB
taxlaw-2853	208	12	a	a	DET
taxlaw-2853	208	13	virtuous	virtuous	ADJ
taxlaw-2853	208	14	cycle	cycle	NOUN
taxlaw-2853	208	15	of	of	ADP
taxlaw-2853	208	16	improved	improved	ADJ
taxlaw-2853	208	17	productivity	productivity	NOUN
taxlaw-2853	208	18	,	,	PUNCT
taxlaw-2853	208	19	ethics	ethic	NOUN
taxlaw-2853	208	20	and	and	CCONJ
taxlaw-2853	208	21	professionalism.55	professionalism.55	NOUN
taxlaw-2853	208	22	without	without	ADP
taxlaw-2853	208	23	attention	attention	NOUN
taxlaw-2853	208	24	to	to	ADP
taxlaw-2853	208	25	professional	professional	ADJ
taxlaw-2853	208	26	identity	identity	NOUN
taxlaw-2853	208	27	development	development	NOUN
taxlaw-2853	208	28	,	,	PUNCT
taxlaw-2853	208	29	law	law	NOUN
taxlaw-2853	208	30	schools	school	NOUN
taxlaw-2853	208	31	may	may	AUX
taxlaw-2853	208	32	be	be	AUX
taxlaw-2853	208	33	“	"	PUNCT
taxlaw-2853	208	34	setting	set	VERB
taxlaw-2853	208	35	[	[	PUNCT
taxlaw-2853	208	36	young	young	ADJ
taxlaw-2853	208	37	lawyers	lawyer	NOUN
taxlaw-2853	208	38	]	]	PUNCT
taxlaw-2853	208	39	up	up	ADP
taxlaw-2853	208	40	for	for	ADP
taxlaw-2853	208	41	dissatisfaction	dissatisfaction	NOUN
taxlaw-2853	208	42	and	and	CCONJ
taxlaw-2853	208	43	soul	soul	NOUN
taxlaw-2853	208	44	-	-	PUNCT
taxlaw-2853	208	45	searching	searching	NOUN
taxlaw-2853	208	46	in	in	ADP
taxlaw-2853	208	47	their	their	PRON
taxlaw-2853	208	48	early	early	ADJ
taxlaw-2853	208	49	practice	practice	NOUN
taxlaw-2853	208	50	lives	life	NOUN
taxlaw-2853	208	51	.	.	PUNCT
taxlaw-2853	209	1	”56	”56	PUNCT
taxlaw-2853	210	1	thus	thus	ADV
taxlaw-2853	210	2	,	,	PUNCT
taxlaw-2853	210	3	to	to	ADP
taxlaw-2853	210	4	the	the	DET
taxlaw-2853	210	5	extent	extent	NOUN
taxlaw-2853	210	6	that	that	SCONJ
taxlaw-2853	210	7	we	we	PRON
taxlaw-2853	210	8	can	can	AUX
taxlaw-2853	210	9	help	help	VERB
taxlaw-2853	210	10	students	student	NOUN
taxlaw-2853	210	11	harness	harness	VERB
taxlaw-2853	210	12	their	their	PRON
taxlaw-2853	210	13	internal	internal	ADJ
taxlaw-2853	210	14	concepts	concept	NOUN
taxlaw-2853	210	15	of	of	ADP
taxlaw-2853	210	16	who	who	PRON
taxlaw-2853	210	17	they	they	PRON
taxlaw-2853	210	18	are	be	AUX
taxlaw-2853	210	19	and	and	CCONJ
taxlaw-2853	210	20	want	want	VERB
taxlaw-2853	210	21	to	to	PART
taxlaw-2853	210	22	be	be	AUX
taxlaw-2853	210	23	as	as	ADP
taxlaw-2853	210	24	lawyers	lawyer	NOUN
taxlaw-2853	210	25	,	,	PUNCT
taxlaw-2853	210	26	we	we	PRON
taxlaw-2853	210	27	may	may	AUX
taxlaw-2853	210	28	48	48	NUM
taxlaw-2853	210	29	lawrence	lawrence	PROPN
taxlaw-2853	210	30	s.	s.	PROPN
taxlaw-2853	210	31	krieger	krieger	PROPN
taxlaw-2853	210	32	,	,	PUNCT
taxlaw-2853	210	33	the	the	DET
taxlaw-2853	210	34	inseparability	inseparability	NOUN
taxlaw-2853	210	35	of	of	ADP
taxlaw-2853	210	36	professionalism	professionalism	NOUN
taxlaw-2853	210	37	and	and	CCONJ
taxlaw-2853	210	38	personal	personal	ADJ
taxlaw-2853	210	39	satisfaction	satisfaction	NOUN
taxlaw-2853	210	40	:	:	PUNCT
taxlaw-2853	210	41	perspectives	perspective	NOUN
taxlaw-2853	210	42	on	on	ADP
taxlaw-2853	210	43	values	value	NOUN
taxlaw-2853	210	44	,	,	PUNCT
taxlaw-2853	210	45	integrity	integrity	NOUN
taxlaw-2853	210	46	and	and	CCONJ
taxlaw-2853	210	47	happiness	happiness	NOUN
taxlaw-2853	210	48	,	,	PUNCT
taxlaw-2853	210	49	11	11	NUM
taxlaw-2853	210	50	clinical	clinical	ADJ
taxlaw-2853	210	51	l.	l.	PROPN
taxlaw-2853	210	52	rev	rev	PROPN
taxlaw-2853	210	53	.	.	PROPN
taxlaw-2853	210	54	425	425	NUM
taxlaw-2853	210	55	,	,	PUNCT
taxlaw-2853	210	56	433	433	NUM
taxlaw-2853	210	57	(	(	PUNCT
taxlaw-2853	210	58	2015	2015	NUM
taxlaw-2853	210	59	)	)	PUNCT
taxlaw-2853	210	60	(	(	PUNCT
taxlaw-2853	210	61	citing	cite	VERB
taxlaw-2853	210	62	kennon	kennon	PROPN
taxlaw-2853	210	63	m.	m.	PROPN
taxlaw-2853	210	64	sheldon	sheldon	PROPN
taxlaw-2853	210	65	&	&	CCONJ
taxlaw-2853	210	66	lawrence	lawrence	PROPN
taxlaw-2853	210	67	s.	s.	PROPN
taxlaw-2853	210	68	krieger	krieger	PROPN
taxlaw-2853	210	69	,	,	PUNCT
taxlaw-2853	210	70	does	do	AUX
taxlaw-2853	210	71	legal	legal	ADJ
taxlaw-2853	210	72	education	education	NOUN
taxlaw-2853	210	73	have	have	AUX
taxlaw-2853	210	74	undermining	undermine	VERB
taxlaw-2853	210	75	effects	effect	NOUN
taxlaw-2853	210	76	on	on	ADP
taxlaw-2853	210	77	law	law	NOUN
taxlaw-2853	210	78	students	student	NOUN
taxlaw-2853	210	79	?	?	PUNCT
taxlaw-2853	211	1	evaluating	evaluate	VERB
taxlaw-2853	211	2	changes	change	NOUN
taxlaw-2853	211	3	in	in	ADP
taxlaw-2853	211	4	motivation	motivation	NOUN
taxlaw-2853	211	5	,	,	PUNCT
taxlaw-2853	211	6	values	value	NOUN
taxlaw-2853	211	7	,	,	PUNCT
taxlaw-2853	211	8	and	and	CCONJ
taxlaw-2853	211	9	well	well	ADV
taxlaw-2853	211	10	-	-	PUNCT
taxlaw-2853	211	11	being	being	NOUN
taxlaw-2853	211	12	,	,	PUNCT
taxlaw-2853	211	13	22	22	NUM
taxlaw-2853	211	14	behav	behav	NOUN
taxlaw-2853	211	15	.	.	PUNCT
taxlaw-2853	212	1	sci	sci	PROPN
taxlaw-2853	212	2	.	.	PROPN
taxlaw-2853	212	3	&	&	CCONJ
taxlaw-2853	212	4	law	law	PROPN
taxlaw-2853	212	5	261	261	NUM
taxlaw-2853	212	6	(	(	PUNCT
taxlaw-2853	212	7	2004	2004	NUM
taxlaw-2853	212	8	)	)	PUNCT
taxlaw-2853	212	9	)	)	PUNCT
taxlaw-2853	212	10	.	.	PUNCT
taxlaw-2853	213	1	49	49	NUM
taxlaw-2853	214	1	i	i	PRON
taxlaw-2853	214	2	d.	d.	PROPN
taxlaw-2853	214	3	at	at	ADP
taxlaw-2853	214	4	429	429	NUM
taxlaw-2853	214	5	.	.	PUNCT
taxlaw-2853	214	6	50	50	NUM
taxlaw-2853	215	1	i	i	PRON
taxlaw-2853	215	2	d.	d.	VERB
taxlaw-2853	215	3	at	at	ADP
taxlaw-2853	215	4	438	438	NUM
taxlaw-2853	215	5	(	(	PUNCT
taxlaw-2853	215	6	encouraging	encourage	VERB
taxlaw-2853	215	7	faculty	faculty	NOUN
taxlaw-2853	215	8	to	to	PART
taxlaw-2853	215	9	model	model	VERB
taxlaw-2853	215	10	and	and	CCONJ
taxlaw-2853	215	11	encourage	encourage	VERB
taxlaw-2853	215	12	intrinsic	intrinsic	ADJ
taxlaw-2853	215	13	pursuits	pursuit	NOUN
taxlaw-2853	215	14	)	)	PUNCT
taxlaw-2853	215	15	;	;	PUNCT
taxlaw-2853	215	16	see	see	VERB
taxlaw-2853	215	17	also	also	ADV
taxlaw-2853	215	18	lawrence	lawrence	PROPN
taxlaw-2853	215	19	s.	s.	PROPN
taxlaw-2853	215	20	krieger	krieger	PROPN
taxlaw-2853	215	21	,	,	PUNCT
taxlaw-2853	215	22	institutional	institutional	ADJ
taxlaw-2853	215	23	denial	denial	NOUN
taxlaw-2853	215	24	about	about	ADP
taxlaw-2853	215	25	the	the	DET
taxlaw-2853	215	26	dark	dark	ADJ
taxlaw-2853	215	27	side	side	NOUN
taxlaw-2853	215	28	of	of	ADP
taxlaw-2853	215	29	law	law	NOUN
taxlaw-2853	215	30	school	school	NOUN
taxlaw-2853	215	31	,	,	PUNCT
taxlaw-2853	215	32	and	and	CCONJ
taxlaw-2853	215	33	fresh	fresh	ADJ
taxlaw-2853	215	34	empirical	empirical	ADJ
taxlaw-2853	215	35	guidance	guidance	NOUN
taxlaw-2853	215	36	for	for	ADP
taxlaw-2853	215	37	constructively	constructively	ADV
taxlaw-2853	215	38	breaking	break	VERB
taxlaw-2853	215	39	the	the	DET
taxlaw-2853	215	40	silence	silence	NOUN
taxlaw-2853	215	41	,	,	PUNCT
taxlaw-2853	215	42	52	52	NUM
taxlaw-2853	215	43	j.	j.	PROPN
taxlaw-2853	215	44	legal	legal	ADJ
taxlaw-2853	215	45	educ	educ	NOUN
taxlaw-2853	215	46	.	.	PUNCT
taxlaw-2853	216	1	112	112	NUM
taxlaw-2853	216	2	,	,	PUNCT
taxlaw-2853	216	3	122	122	NUM
taxlaw-2853	216	4	-	-	SYM
taxlaw-2853	216	5	29	29	NUM
taxlaw-2853	216	6	(	(	PUNCT
taxlaw-2853	216	7	2002	2002	NUM
taxlaw-2853	216	8	)	)	PUNCT
taxlaw-2853	216	9	.	.	PUNCT
taxlaw-2853	217	1	51	51	NUM
taxlaw-2853	217	2	paul	paul	PROPN
taxlaw-2853	217	3	brest	brest	PROPN
taxlaw-2853	217	4	&	&	CCONJ
taxlaw-2853	217	5	linda	linda	PROPN
taxlaw-2853	217	6	krieger	krieger	PROPN
taxlaw-2853	217	7	,	,	PUNCT
taxlaw-2853	217	8	on	on	ADP
taxlaw-2853	217	9	teaching	teach	VERB
taxlaw-2853	217	10	professional	professional	ADJ
taxlaw-2853	217	11	judgment	judgment	NOUN
taxlaw-2853	217	12	,	,	PUNCT
taxlaw-2853	217	13	69	69	NUM
taxlaw-2853	217	14	wash	wash	NOUN
taxlaw-2853	217	15	.	.	PUNCT
taxlaw-2853	218	1	l.	l.	PROPN
taxlaw-2853	218	2	rev	rev	PROPN
taxlaw-2853	218	3	.	.	PROPN
taxlaw-2853	219	1	527	527	NUM
taxlaw-2853	219	2	,	,	PUNCT
taxlaw-2853	219	3	530	530	NUM
taxlaw-2853	219	4	(	(	PUNCT
taxlaw-2853	219	5	1994	1994	NUM
taxlaw-2853	219	6	)	)	PUNCT
taxlaw-2853	219	7	;	;	PUNCT
taxlaw-2853	219	8	see	see	VERB
taxlaw-2853	219	9	also	also	ADV
taxlaw-2853	219	10	am	be	AUX
taxlaw-2853	219	11	.	.	PUNCT
taxlaw-2853	220	1	bar	bar	NOUN
taxlaw-2853	220	2	ass’n	ass’n	NOUN
taxlaw-2853	220	3	section	section	NOUN
taxlaw-2853	220	4	of	of	ADP
taxlaw-2853	220	5	legal	legal	ADJ
taxlaw-2853	220	6	educ	educ	NOUN
taxlaw-2853	220	7	.	.	PUNCT
taxlaw-2853	221	1	and	and	CCONJ
taxlaw-2853	221	2	admissions	admission	NOUN
taxlaw-2853	221	3	to	to	ADP
taxlaw-2853	221	4	the	the	DET
taxlaw-2853	221	5	bar	bar	NOUN
taxlaw-2853	221	6	,	,	PUNCT
taxlaw-2853	221	7	legal	legal	ADJ
taxlaw-2853	221	8	education	education	NOUN
taxlaw-2853	221	9	and	and	CCONJ
taxlaw-2853	221	10	professional	professional	ADJ
taxlaw-2853	221	11	development	development	NOUN
taxlaw-2853	221	12	–	–	PUNCT
taxlaw-2853	221	13	an	an	DET
taxlaw-2853	221	14	educational	educational	ADJ
taxlaw-2853	221	15	continuum	continuum	NOUN
taxlaw-2853	221	16	:	:	PUNCT
taxlaw-2853	221	17	report	report	NOUN
taxlaw-2853	221	18	of	of	ADP
taxlaw-2853	221	19	the	the	DET
taxlaw-2853	221	20	task	task	NOUN
taxlaw-2853	221	21	force	force	NOUN
taxlaw-2853	221	22	on	on	ADP
taxlaw-2853	221	23	law	law	NOUN
taxlaw-2853	221	24	schools	school	NOUN
taxlaw-2853	221	25	and	and	CCONJ
taxlaw-2853	221	26	the	the	DET
taxlaw-2853	221	27	profession	profession	NOUN
taxlaw-2853	221	28	:	:	PUNCT
taxlaw-2853	221	29	narrowing	narrow	VERB
taxlaw-2853	221	30	the	the	DET
taxlaw-2853	221	31	gap	gap	NOUN
taxlaw-2853	221	32	204	204	NUM
taxlaw-2853	221	33	(	(	PUNCT
taxlaw-2853	221	34	1992	1992	NUM
taxlaw-2853	221	35	)	)	PUNCT
taxlaw-2853	221	36	(	(	PUNCT
taxlaw-2853	221	37	citing	cite	VERB
taxlaw-2853	221	38	“	"	PUNCT
taxlaw-2853	221	39	a	a	DET
taxlaw-2853	221	40	lawyer	lawyer	NOUN
taxlaw-2853	221	41	’s	’s	PART
taxlaw-2853	221	42	personal	personal	ADJ
taxlaw-2853	221	43	sense	sense	NOUN
taxlaw-2853	221	44	of	of	ADP
taxlaw-2853	221	45	morality	morality	NOUN
taxlaw-2853	221	46	”	"	PUNCT
taxlaw-2853	221	47	as	as	ADP
taxlaw-2853	221	48	an	an	DET
taxlaw-2853	221	49	important	important	ADJ
taxlaw-2853	221	50	guide	guide	NOUN
taxlaw-2853	221	51	and	and	CCONJ
taxlaw-2853	221	52	identifying	identify	VERB
taxlaw-2853	221	53	“	"	PUNCT
taxlaw-2853	221	54	promoting	promote	VERB
taxlaw-2853	221	55	justice	justice	NOUN
taxlaw-2853	221	56	,	,	PUNCT
taxlaw-2853	221	57	fairness	fairness	NOUN
taxlaw-2853	221	58	,	,	PUNCT
taxlaw-2853	221	59	and	and	CCONJ
taxlaw-2853	221	60	morality	morality	NOUN
taxlaw-2853	221	61	in	in	ADP
taxlaw-2853	221	62	one	one	NUM
taxlaw-2853	221	63	’s	’s	PART
taxlaw-2853	221	64	own	own	ADJ
taxlaw-2853	221	65	daily	daily	ADJ
taxlaw-2853	221	66	practice	practice	NOUN
taxlaw-2853	221	67	”	"	PUNCT
taxlaw-2853	221	68	and	and	CCONJ
taxlaw-2853	221	69	a	a	DET
taxlaw-2853	221	70	fundamental	fundamental	ADJ
taxlaw-2853	221	71	value	value	NOUN
taxlaw-2853	221	72	of	of	ADP
taxlaw-2853	221	73	the	the	DET
taxlaw-2853	221	74	profession	profession	NOUN
taxlaw-2853	221	75	)	)	PUNCT
taxlaw-2853	221	76	.	.	PUNCT
taxlaw-2853	222	1	52	52	NUM
taxlaw-2853	222	2	see	see	VERB
taxlaw-2853	222	3	supra	supra	PROPN
taxlaw-2853	222	4	part	part	PROPN
taxlaw-2853	222	5	ii.b.1	ii.b.1	PROPN
taxlaw-2853	222	6	.	.	PUNCT
taxlaw-2853	223	1	53	53	NUM
taxlaw-2853	223	2	lawrence	lawrence	PROPN
taxlaw-2853	223	3	s.	s.	PROPN
taxlaw-2853	223	4	krieger	krieger	PROPN
taxlaw-2853	223	5	&	&	CCONJ
taxlaw-2853	223	6	kennon	kennon	PROPN
taxlaw-2853	223	7	m.	m.	PROPN
taxlaw-2853	223	8	sheldon	sheldon	PROPN
taxlaw-2853	223	9	,	,	PUNCT
taxlaw-2853	223	10	what	what	PRON
taxlaw-2853	223	11	makes	make	VERB
taxlaw-2853	223	12	lawyers	lawyer	NOUN
taxlaw-2853	223	13	happy	happy	ADJ
taxlaw-2853	223	14	?	?	PUNCT
taxlaw-2853	223	15	:	:	PUNCT
taxlaw-2853	223	16	a	a	DET
taxlaw-2853	223	17	data	data	NOUN
taxlaw-2853	223	18	-	-	PUNCT
taxlaw-2853	223	19	driven	drive	VERB
taxlaw-2853	223	20	prescription	prescription	NOUN
taxlaw-2853	223	21	to	to	PART
taxlaw-2853	223	22	redefine	redefine	VERB
taxlaw-2853	223	23	professional	professional	ADJ
taxlaw-2853	223	24	success	success	NOUN
taxlaw-2853	223	25	,	,	PUNCT
taxlaw-2853	223	26	83	83	NUM
taxlaw-2853	223	27	geo	geo	PROPN
taxlaw-2853	223	28	.	.	PROPN
taxlaw-2853	223	29	wash	wash	PROPN
taxlaw-2853	223	30	.	.	PUNCT
taxlaw-2853	224	1	l.	l.	PROPN
taxlaw-2853	224	2	rev	rev	PROPN
taxlaw-2853	224	3	.	.	PROPN
taxlaw-2853	224	4	554	554	NUM
taxlaw-2853	224	5	,	,	PUNCT
taxlaw-2853	224	6	617	617	NUM
taxlaw-2853	224	7	-	-	SYM
taxlaw-2853	224	8	18	18	NUM
taxlaw-2853	224	9	(	(	PUNCT
taxlaw-2853	224	10	2015	2015	NUM
taxlaw-2853	224	11	)	)	PUNCT
taxlaw-2853	224	12	.	.	PUNCT
taxlaw-2853	225	1	54	54	NUM
taxlaw-2853	225	2	field	field	NOUN
taxlaw-2853	225	3	,	,	PUNCT
taxlaw-2853	225	4	supra	supra	PROPN
taxlaw-2853	225	5	note	note	PROPN
taxlaw-2853	225	6	19	19	NUM
taxlaw-2853	225	7	,	,	PUNCT
taxlaw-2853	225	8	at	at	ADP
taxlaw-2853	225	9	301	301	NUM
taxlaw-2853	225	10	;	;	PUNCT
taxlaw-2853	225	11	see	see	VERB
taxlaw-2853	225	12	also	also	ADV
taxlaw-2853	225	13	patrick	patrick	PROPN
taxlaw-2853	225	14	j.	j.	PROPN
taxlaw-2853	225	15	schiltz	schiltz	PROPN
taxlaw-2853	225	16	,	,	PUNCT
taxlaw-2853	225	17	on	on	ADP
taxlaw-2853	225	18	being	be	AUX
taxlaw-2853	225	19	a	a	DET
taxlaw-2853	225	20	happy	happy	ADJ
taxlaw-2853	225	21	,	,	PUNCT
taxlaw-2853	225	22	healthy	healthy	ADJ
taxlaw-2853	225	23	,	,	PUNCT
taxlaw-2853	225	24	and	and	CCONJ
taxlaw-2853	225	25	ethical	ethical	ADJ
taxlaw-2853	225	26	member	member	NOUN
taxlaw-2853	225	27	of	of	ADP
taxlaw-2853	225	28	an	an	DET
taxlaw-2853	225	29	unhappy	unhappy	ADJ
taxlaw-2853	225	30	,	,	PUNCT
taxlaw-2853	225	31	unhealthy	unhealthy	ADJ
taxlaw-2853	225	32	,	,	PUNCT
taxlaw-2853	225	33	and	and	CCONJ
taxlaw-2853	225	34	unethical	unethical	ADJ
taxlaw-2853	225	35	profession	profession	NOUN
taxlaw-2853	225	36	,	,	PUNCT
taxlaw-2853	225	37	52	52	NUM
taxlaw-2853	225	38	vand	vand	NOUN
taxlaw-2853	225	39	.	.	PUNCT
taxlaw-2853	226	1	l.	l.	PROPN
taxlaw-2853	226	2	rev	rev	PROPN
taxlaw-2853	226	3	.	.	PROPN
taxlaw-2853	226	4	871	871	NUM
taxlaw-2853	226	5	(	(	PUNCT
taxlaw-2853	226	6	1999	1999	NUM
taxlaw-2853	226	7	)	)	PUNCT
taxlaw-2853	226	8	(	(	PUNCT
taxlaw-2853	226	9	connecting	connect	VERB
taxlaw-2853	226	10	ethical	ethical	ADJ
taxlaw-2853	226	11	practice	practice	NOUN
taxlaw-2853	226	12	to	to	ADP
taxlaw-2853	226	13	health	health	NOUN
taxlaw-2853	226	14	and	and	CCONJ
taxlaw-2853	226	15	happiness	happiness	NOUN
taxlaw-2853	226	16	)	)	PUNCT
taxlaw-2853	226	17	;	;	PUNCT
taxlaw-2853	226	18	madison	madison	PROPN
taxlaw-2853	226	19	&	&	CCONJ
taxlaw-2853	226	20	gantt	gantt	PROPN
taxlaw-2853	226	21	,	,	PUNCT
taxlaw-2853	226	22	supra	supra	PROPN
taxlaw-2853	226	23	note	note	NOUN
taxlaw-2853	226	24	4	4	NUM
taxlaw-2853	226	25	,	,	PUNCT
taxlaw-2853	226	26	at	at	ADP
taxlaw-2853	226	27	343	343	NUM
taxlaw-2853	226	28	,	,	PUNCT
taxlaw-2853	226	29	348	348	NUM
taxlaw-2853	226	30	-	-	SYM
taxlaw-2853	226	31	50	50	NUM
taxlaw-2853	226	32	(	(	PUNCT
taxlaw-2853	226	33	discussing	discuss	VERB
taxlaw-2853	226	34	the	the	DET
taxlaw-2853	226	35	“	"	PUNCT
taxlaw-2853	226	36	connection	connection	NOUN
taxlaw-2853	226	37	between	between	ADP
taxlaw-2853	226	38	forming	form	VERB
taxlaw-2853	226	39	ethical	ethical	ADJ
taxlaw-2853	226	40	professional	professional	ADJ
taxlaw-2853	226	41	identity	identity	NOUN
taxlaw-2853	226	42	and	and	CCONJ
taxlaw-2853	226	43	the	the	DET
taxlaw-2853	226	44	degree	degree	NOUN
taxlaw-2853	226	45	of	of	ADP
taxlaw-2853	226	46	fulfillment	fulfillment	NOUN
taxlaw-2853	226	47	a	a	DET
taxlaw-2853	226	48	lawyer	lawyer	NOUN
taxlaw-2853	226	49	finds	find	VERB
taxlaw-2853	226	50	in	in	ADP
taxlaw-2853	226	51	practice	practice	NOUN
taxlaw-2853	226	52	”	"	PUNCT
taxlaw-2853	226	53	)	)	PUNCT
taxlaw-2853	226	54	.	.	PUNCT
taxlaw-2853	227	1	55	55	NUM
taxlaw-2853	227	2	krieger	krieger	PROPN
taxlaw-2853	227	3	&	&	CCONJ
taxlaw-2853	227	4	sheldon	sheldon	PROPN
taxlaw-2853	227	5	,	,	PUNCT
taxlaw-2853	227	6	supra	supra	PROPN
taxlaw-2853	227	7	note	note	PROPN
taxlaw-2853	227	8	53	53	NUM
taxlaw-2853	227	9	,	,	PUNCT
taxlaw-2853	227	10	at	at	ADP
taxlaw-2853	227	11	622	622	NUM
taxlaw-2853	227	12	.	.	PUNCT
taxlaw-2853	228	1	56	56	NUM
taxlaw-2853	228	2	carnegie	carnegie	NOUN
taxlaw-2853	228	3	report	report	NOUN
taxlaw-2853	228	4	,	,	PUNCT
taxlaw-2853	228	5	supra	supra	PROPN
taxlaw-2853	228	6	note	note	NOUN
taxlaw-2853	228	7	2	2	NUM
taxlaw-2853	228	8	,	,	PUNCT
taxlaw-2853	228	9	at	at	ADP
taxlaw-2853	228	10	138	138	NUM
taxlaw-2853	228	11	.	.	PUNCT
taxlaw-2853	228	12	2017	2017	NUM
taxlaw-2853	228	13	]	]	PUNCT
taxlaw-2853	228	14	fostering	foster	VERB
taxlaw-2853	228	15	ethical	ethical	ADJ
taxlaw-2853	228	16	professional	professional	ADJ
taxlaw-2853	228	17	identity	identity	NOUN
taxlaw-2853	228	18	in	in	ADP
taxlaw-2853	228	19	tax	tax	NOUN
taxlaw-2853	228	20	227	227	NUM
taxlaw-2853	228	21	help	help	VERB
taxlaw-2853	228	22	them	they	PRON
taxlaw-2853	228	23	become	become	VERB
taxlaw-2853	228	24	lawyers	lawyer	NOUN
taxlaw-2853	228	25	who	who	PRON
taxlaw-2853	228	26	are	be	AUX
taxlaw-2853	228	27	able	able	ADJ
taxlaw-2853	228	28	to	to	PART
taxlaw-2853	228	29	implement	implement	VERB
taxlaw-2853	228	30	their	their	PRON
taxlaw-2853	228	31	values	value	NOUN
taxlaw-2853	228	32	in	in	ADP
taxlaw-2853	228	33	practice	practice	NOUN
taxlaw-2853	228	34	,	,	PUNCT
taxlaw-2853	228	35	thereby	thereby	ADV
taxlaw-2853	228	36	helping	help	VERB
taxlaw-2853	228	37	them	they	PRON
taxlaw-2853	228	38	to	to	PART
taxlaw-2853	228	39	build	build	VERB
taxlaw-2853	228	40	more	more	ADJ
taxlaw-2853	228	41	fulfilling	fulfilling	ADJ
taxlaw-2853	228	42	and	and	CCONJ
taxlaw-2853	228	43	sustainable	sustainable	ADJ
taxlaw-2853	228	44	careers	career	NOUN
taxlaw-2853	228	45	in	in	ADP
taxlaw-2853	228	46	the	the	DET
taxlaw-2853	228	47	law	law	NOUN
taxlaw-2853	228	48	.	.	PUNCT
taxlaw-2853	229	1	3	3	X
taxlaw-2853	229	2	.	.	X
taxlaw-2853	229	3	strategizing	strategize	VERB
taxlaw-2853	229	4	for	for	ADP
taxlaw-2853	229	5	meaningful	meaningful	ADJ
taxlaw-2853	229	6	employment	employment	NOUN
taxlaw-2853	229	7	cultivating	cultivate	VERB
taxlaw-2853	229	8	in	in	ADP
taxlaw-2853	229	9	students	student	NOUN
taxlaw-2853	229	10	a	a	DET
taxlaw-2853	229	11	sense	sense	NOUN
taxlaw-2853	229	12	of	of	ADP
taxlaw-2853	229	13	professional	professional	ADJ
taxlaw-2853	229	14	identity	identity	NOUN
taxlaw-2853	229	15	is	be	AUX
taxlaw-2853	229	16	also	also	ADV
taxlaw-2853	229	17	a	a	DET
taxlaw-2853	229	18	valuable	valuable	ADJ
taxlaw-2853	229	19	part	part	NOUN
taxlaw-2853	229	20	of	of	ADP
taxlaw-2853	229	21	helping	help	VERB
taxlaw-2853	229	22	students	student	NOUN
taxlaw-2853	229	23	create	create	VERB
taxlaw-2853	229	24	a	a	DET
taxlaw-2853	229	25	roadmap	roadmap	NOUN
taxlaw-2853	229	26	for	for	ADP
taxlaw-2853	229	27	meaningful	meaningful	ADJ
taxlaw-2853	229	28	employment	employment	NOUN
taxlaw-2853	229	29	.	.	PUNCT
taxlaw-2853	230	1	having	have	VERB
taxlaw-2853	230	2	an	an	DET
taxlaw-2853	230	3	appreciation	appreciation	NOUN
taxlaw-2853	230	4	for	for	ADP
taxlaw-2853	230	5	the	the	DET
taxlaw-2853	230	6	varied	varied	ADJ
taxlaw-2853	230	7	approaches	approach	NOUN
taxlaw-2853	230	8	that	that	PRON
taxlaw-2853	230	9	lawyers	lawyer	NOUN
taxlaw-2853	230	10	can	can	AUX
taxlaw-2853	230	11	take	take	VERB
taxlaw-2853	230	12	toward	toward	ADP
taxlaw-2853	230	13	lawyering57	lawyering57	NOUN
taxlaw-2853	230	14	and	and	CCONJ
taxlaw-2853	230	15	developing	develop	VERB
taxlaw-2853	230	16	an	an	DET
taxlaw-2853	230	17	understanding	understanding	NOUN
taxlaw-2853	230	18	of	of	ADP
taxlaw-2853	230	19	which	which	PRON
taxlaw-2853	230	20	approach(es	approach(es	ADJ
taxlaw-2853	230	21	)	)	PUNCT
taxlaw-2853	230	22	resonate	resonate	VERB
taxlaw-2853	230	23	for	for	ADP
taxlaw-2853	230	24	him	he	PRON
taxlaw-2853	230	25	/	/	SYM
taxlaw-2853	230	26	her	she	PRON
taxlaw-2853	230	27	can	can	AUX
taxlaw-2853	230	28	help	help	VERB
taxlaw-2853	230	29	a	a	DET
taxlaw-2853	230	30	student	student	NOUN
taxlaw-2853	230	31	determine	determine	VERB
taxlaw-2853	230	32	what	what	DET
taxlaw-2853	230	33	practice	practice	NOUN
taxlaw-2853	230	34	specialties	specialty	NOUN
taxlaw-2853	230	35	,	,	PUNCT
taxlaw-2853	230	36	what	what	PRON
taxlaw-2853	230	37	practice	practice	NOUN
taxlaw-2853	230	38	settings	setting	NOUN
taxlaw-2853	230	39	,	,	PUNCT
taxlaw-2853	230	40	and	and	CCONJ
taxlaw-2853	230	41	which	which	PRON
taxlaw-2853	230	42	employers	employer	NOUN
taxlaw-2853	230	43	are	be	AUX
taxlaw-2853	230	44	likely	likely	ADJ
taxlaw-2853	230	45	to	to	PART
taxlaw-2853	230	46	be	be	AUX
taxlaw-2853	230	47	good	good	ADJ
taxlaw-2853	230	48	fits	fit	NOUN
taxlaw-2853	230	49	for	for	ADP
taxlaw-2853	230	50	him	he	PRON
taxlaw-2853	230	51	/	/	SYM
taxlaw-2853	230	52	her.58	her.58	PROPN
taxlaw-2853	230	53	in	in	ADP
taxlaw-2853	230	54	turn	turn	NOUN
taxlaw-2853	230	55	,	,	PUNCT
taxlaw-2853	230	56	this	this	PRON
taxlaw-2853	230	57	can	can	AUX
taxlaw-2853	230	58	contribute	contribute	VERB
taxlaw-2853	230	59	to	to	ADP
taxlaw-2853	230	60	a	a	DET
taxlaw-2853	230	61	student	student	NOUN
taxlaw-2853	230	62	’s	’s	PART
taxlaw-2853	230	63	ability	ability	NOUN
taxlaw-2853	230	64	to	to	PART
taxlaw-2853	230	65	formulate	formulate	VERB
taxlaw-2853	230	66	a	a	DET
taxlaw-2853	230	67	plan	plan	NOUN
taxlaw-2853	230	68	for	for	ADP
taxlaw-2853	230	69	obtaining	obtain	VERB
taxlaw-2853	230	70	employment	employment	NOUN
taxlaw-2853	230	71	,	,	PUNCT
taxlaw-2853	230	72	articulate	articulate	VERB
taxlaw-2853	230	73	to	to	ADP
taxlaw-2853	230	74	a	a	DET
taxlaw-2853	230	75	prospective	prospective	ADJ
taxlaw-2853	230	76	employer	employer	NOUN
taxlaw-2853	230	77	why	why	SCONJ
taxlaw-2853	230	78	the	the	DET
taxlaw-2853	230	79	student	student	NOUN
taxlaw-2853	230	80	is	be	AUX
taxlaw-2853	230	81	the	the	DET
taxlaw-2853	230	82	right	right	ADJ
taxlaw-2853	230	83	hire	hire	NOUN
taxlaw-2853	230	84	,	,	PUNCT
taxlaw-2853	230	85	59	59	NUM
taxlaw-2853	230	86	and	and	CCONJ
taxlaw-2853	230	87	land	land	VERB
taxlaw-2853	230	88	a	a	DET
taxlaw-2853	230	89	position	position	NOUN
taxlaw-2853	230	90	that	that	PRON
taxlaw-2853	230	91	is	be	AUX
taxlaw-2853	230	92	more	more	ADV
taxlaw-2853	230	93	likely	likely	ADJ
taxlaw-2853	230	94	to	to	PART
taxlaw-2853	230	95	empower	empower	VERB
taxlaw-2853	230	96	the	the	DET
taxlaw-2853	230	97	student	student	NOUN
taxlaw-2853	230	98	to	to	PART
taxlaw-2853	230	99	practice	practice	VERB
taxlaw-2853	230	100	in	in	ADP
taxlaw-2853	230	101	accordance	accordance	NOUN
taxlaw-2853	230	102	with	with	ADP
taxlaw-2853	230	103	her	her	PRON
taxlaw-2853	230	104	professional	professional	ADJ
taxlaw-2853	230	105	identity	identity	NOUN
taxlaw-2853	230	106	.	.	PUNCT
taxlaw-2853	231	1	indeed	indeed	ADV
taxlaw-2853	231	2	,	,	PUNCT
taxlaw-2853	231	3	the	the	DET
taxlaw-2853	231	4	broader	broad	ADJ
taxlaw-2853	231	5	professional	professional	ADJ
taxlaw-2853	231	6	formation	formation	NOUN
taxlaw-2853	231	7	literature	literature	NOUN
taxlaw-2853	231	8	encourages	encourage	VERB
taxlaw-2853	231	9	law	law	NOUN
taxlaw-2853	231	10	schools	school	NOUN
taxlaw-2853	231	11	to	to	PART
taxlaw-2853	231	12	help	help	VERB
taxlaw-2853	231	13	students	student	NOUN
taxlaw-2853	231	14	develop	develop	VERB
taxlaw-2853	231	15	professional	professional	ADJ
taxlaw-2853	231	16	identity	identity	NOUN
taxlaw-2853	231	17	as	as	ADP
taxlaw-2853	231	18	a	a	DET
taxlaw-2853	231	19	part	part	NOUN
taxlaw-2853	231	20	of	of	ADP
taxlaw-2853	231	21	helping	help	VERB
taxlaw-2853	231	22	students	student	NOUN
taxlaw-2853	231	23	with	with	ADP
taxlaw-2853	231	24	employment	employment	NOUN
taxlaw-2853	231	25	outcomes.60	outcomes.60	PROPN
taxlaw-2853	231	26	moreover	moreover	ADV
taxlaw-2853	231	27	,	,	PUNCT
taxlaw-2853	231	28	research	research	NOUN
taxlaw-2853	231	29	suggests	suggest	VERB
taxlaw-2853	231	30	that	that	SCONJ
taxlaw-2853	231	31	one	one	NUM
taxlaw-2853	231	32	reason	reason	NOUN
taxlaw-2853	231	33	why	why	SCONJ
taxlaw-2853	231	34	people	people	NOUN
taxlaw-2853	231	35	leave	leave	VERB
taxlaw-2853	231	36	their	their	PRON
taxlaw-2853	231	37	jobs	job	NOUN
taxlaw-2853	231	38	is	be	AUX
taxlaw-2853	231	39	because	because	SCONJ
taxlaw-2853	231	40	of	of	ADP
taxlaw-2853	231	41	mismatches	mismatch	NOUN
taxlaw-2853	231	42	between	between	ADP
taxlaw-2853	231	43	their	their	PRON
taxlaw-2853	231	44	personal	personal	ADJ
taxlaw-2853	231	45	value	value	NOUN
taxlaw-2853	231	46	systems	system	NOUN
taxlaw-2853	231	47	and	and	CCONJ
taxlaw-2853	231	48	the	the	DET
taxlaw-2853	231	49	institution	institution	NOUN
taxlaw-2853	231	50	’s	’s	PART
taxlaw-2853	231	51	value	value	NOUN
taxlaw-2853	231	52	system.61	system.61	NOUN
taxlaw-2853	231	53	thus	thus	ADV
taxlaw-2853	231	54	,	,	PUNCT
taxlaw-2853	231	55	if	if	SCONJ
taxlaw-2853	231	56	a	a	DET
taxlaw-2853	231	57	student	student	NOUN
taxlaw-2853	231	58	can	can	AUX
taxlaw-2853	231	59	land	land	VERB
taxlaw-2853	231	60	a	a	DET
taxlaw-2853	231	61	job	job	NOUN
taxlaw-2853	231	62	with	with	ADP
taxlaw-2853	231	63	an	an	DET
taxlaw-2853	231	64	employer	employer	NOUN
taxlaw-2853	231	65	whose	whose	DET
taxlaw-2853	231	66	values	value	NOUN
taxlaw-2853	231	67	match	match	VERB
taxlaw-2853	231	68	hers	hers	PRON
taxlaw-2853	231	69	in	in	ADP
taxlaw-2853	231	70	the	the	DET
taxlaw-2853	231	71	first	first	ADJ
taxlaw-2853	231	72	instance	instance	NOUN
taxlaw-2853	231	73	,	,	PUNCT
taxlaw-2853	231	74	that	that	PRON
taxlaw-2853	231	75	may	may	AUX
taxlaw-2853	231	76	help	help	VERB
taxlaw-2853	231	77	her	she	PRON
taxlaw-2853	231	78	find	find	VERB
taxlaw-2853	231	79	greater	great	ADJ
taxlaw-2853	231	80	job	job	NOUN
taxlaw-2853	231	81	satisfaction	satisfaction	NOUN
taxlaw-2853	231	82	and	and	CCONJ
taxlaw-2853	231	83	longevity	longevity	NOUN
taxlaw-2853	231	84	.	.	PUNCT
taxlaw-2853	232	1	this	this	PRON
taxlaw-2853	232	2	could	could	AUX
taxlaw-2853	232	3	happen	happen	VERB
taxlaw-2853	232	4	through	through	ADP
taxlaw-2853	232	5	luck	luck	NOUN
taxlaw-2853	232	6	,	,	PUNCT
taxlaw-2853	232	7	but	but	CCONJ
taxlaw-2853	232	8	a	a	DET
taxlaw-2853	232	9	student	student	NOUN
taxlaw-2853	232	10	can	can	AUX
taxlaw-2853	232	11	increase	increase	VERB
taxlaw-2853	232	12	her	her	PRON
taxlaw-2853	232	13	chances	chance	NOUN
taxlaw-2853	232	14	of	of	ADP
taxlaw-2853	232	15	finding	find	VERB
taxlaw-2853	232	16	a	a	DET
taxlaw-2853	232	17	good	good	ADJ
taxlaw-2853	232	18	employment	employment	NOUN
taxlaw-2853	232	19	fit	fit	ADJ
taxlaw-2853	232	20	if	if	SCONJ
taxlaw-2853	232	21	she	she	PRON
taxlaw-2853	232	22	has	have	AUX
taxlaw-2853	232	23	thought	think	VERB
taxlaw-2853	232	24	carefully	carefully	ADV
taxlaw-2853	232	25	about	about	ADP
taxlaw-2853	232	26	her	her	PRON
taxlaw-2853	232	27	lawyering	lawyere	VERB
taxlaw-2853	232	28	philosophy	philosophy	NOUN
taxlaw-2853	232	29	.	.	PUNCT
taxlaw-2853	233	1	4	4	X
taxlaw-2853	233	2	.	.	X
taxlaw-2853	233	3	meeting	meet	VERB
taxlaw-2853	233	4	client	client	NOUN
taxlaw-2853	233	5	needs	need	NOUN
taxlaw-2853	233	6	&	&	CCONJ
taxlaw-2853	233	7	expectations	expectation	NOUN
taxlaw-2853	233	8	further	far	ADV
taxlaw-2853	233	9	,	,	PUNCT
taxlaw-2853	233	10	a	a	DET
taxlaw-2853	233	11	lawyer	lawyer	NOUN
taxlaw-2853	233	12	with	with	ADP
taxlaw-2853	233	13	a	a	DET
taxlaw-2853	233	14	strong	strong	ADJ
taxlaw-2853	233	15	sense	sense	NOUN
taxlaw-2853	233	16	of	of	ADP
taxlaw-2853	233	17	professional	professional	ADJ
taxlaw-2853	233	18	identity	identity	NOUN
taxlaw-2853	233	19	is	be	AUX
taxlaw-2853	233	20	better	well	ADJ
taxlaw-2853	233	21	able	able	ADJ
taxlaw-2853	233	22	to	to	PART
taxlaw-2853	233	23	serve	serve	VERB
taxlaw-2853	233	24	her	her	PRON
taxlaw-2853	233	25	clients	client	NOUN
taxlaw-2853	233	26	.	.	PUNCT
taxlaw-2853	234	1	this	this	PRON
taxlaw-2853	234	2	is	be	AUX
taxlaw-2853	234	3	for	for	ADP
taxlaw-2853	234	4	several	several	ADJ
taxlaw-2853	234	5	reasons	reason	NOUN
taxlaw-2853	234	6	,	,	PUNCT
taxlaw-2853	234	7	one	one	NUM
taxlaw-2853	234	8	of	of	ADP
taxlaw-2853	234	9	which	which	PRON
taxlaw-2853	234	10	being	be	AUX
taxlaw-2853	234	11	that	that	SCONJ
taxlaw-2853	234	12	she	she	PRON
taxlaw-2853	234	13	can	can	AUX
taxlaw-2853	234	14	articulate	articulate	VERB
taxlaw-2853	234	15	and	and	CCONJ
taxlaw-2853	234	16	explain	explain	VERB
taxlaw-2853	234	17	how	how	SCONJ
taxlaw-2853	234	18	she	she	PRON
taxlaw-2853	234	19	approaches	approach	VERB
taxlaw-2853	234	20	her	her	PRON
taxlaw-2853	234	21	role	role	NOUN
taxlaw-2853	234	22	as	as	ADP
taxlaw-2853	234	23	a	a	DET
taxlaw-2853	234	24	lawyer.62	lawyer.62	NOUN
taxlaw-2853	234	25	having	have	VERB
taxlaw-2853	234	26	a	a	DET
taxlaw-2853	234	27	clear	clear	ADJ
taxlaw-2853	234	28	professional	professional	ADJ
taxlaw-2853	234	29	identity	identity	NOUN
taxlaw-2853	234	30	and	and	CCONJ
taxlaw-2853	234	31	an	an	DET
taxlaw-2853	234	32	articulable	articulable	ADJ
taxlaw-2853	234	33	lawyering	lawyering	NOUN
taxlaw-2853	234	34	philosophy	philosophy	NOUN
taxlaw-2853	234	35	will	will	AUX
taxlaw-2853	234	36	make	make	VERB
taxlaw-2853	234	37	the	the	DET
taxlaw-2853	234	38	lawyer	lawyer	NOUN
taxlaw-2853	234	39	better	well	ADV
taxlaw-2853	234	40	able	able	ADJ
taxlaw-2853	234	41	to	to	PART
taxlaw-2853	234	42	identify	identify	VERB
taxlaw-2853	234	43	both	both	CCONJ
taxlaw-2853	234	44	the	the	DET
taxlaw-2853	234	45	clients	client	NOUN
taxlaw-2853	234	46	whose	whose	DET
taxlaw-2853	234	47	needs	need	VERB
taxlaw-2853	234	48	she	she	PRON
taxlaw-2853	234	49	is	be	AUX
taxlaw-2853	234	50	likely	likely	ADJ
taxlaw-2853	234	51	(	(	PUNCT
taxlaw-2853	234	52	and	and	CCONJ
taxlaw-2853	234	53	unlikely	unlikely	ADJ
taxlaw-2853	234	54	)	)	PUNCT
taxlaw-2853	234	55	to	to	PART
taxlaw-2853	234	56	be	be	AUX
taxlaw-2853	234	57	able	able	ADJ
taxlaw-2853	234	58	to	to	PART
taxlaw-2853	234	59	meet	meet	VERB
taxlaw-2853	234	60	.	.	PUNCT
taxlaw-2853	235	1	this	this	PRON
taxlaw-2853	235	2	can	can	AUX
taxlaw-2853	235	3	help	help	VERB
taxlaw-2853	235	4	her	she	PRON
taxlaw-2853	235	5	determine	determine	VERB
taxlaw-2853	235	6	which	which	DET
taxlaw-2853	235	7	clients	client	NOUN
taxlaw-2853	235	8	to	to	PART
taxlaw-2853	235	9	represent	represent	VERB
taxlaw-2853	235	10	and	and	CCONJ
taxlaw-2853	235	11	which	which	PRON
taxlaw-2853	235	12	representations	representation	VERB
taxlaw-2853	235	13	to	to	PART
taxlaw-2853	235	14	decline	decline	VERB
taxlaw-2853	235	15	.	.	PUNCT
taxlaw-2853	236	1	moreover	moreover	ADV
taxlaw-2853	236	2	,	,	PUNCT
taxlaw-2853	236	3	by	by	ADP
taxlaw-2853	236	4	discussing	discuss	VERB
taxlaw-2853	236	5	her	her	PRON
taxlaw-2853	236	6	lawyering	lawyere	VERB
taxlaw-2853	236	7	approach	approach	NOUN
taxlaw-2853	236	8	with	with	ADP
taxlaw-2853	236	9	a	a	DET
taxlaw-2853	236	10	prospective	prospective	ADJ
taxlaw-2853	236	11	client	client	NOUN
taxlaw-2853	236	12	,	,	PUNCT
taxlaw-2853	236	13	a	a	DET
taxlaw-2853	236	14	lawyer	lawyer	NOUN
taxlaw-2853	236	15	can	can	AUX
taxlaw-2853	236	16	“	"	PUNCT
taxlaw-2853	236	17	help	help	VERB
taxlaw-2853	236	18	set	set	VERB
taxlaw-2853	236	19	client	client	NOUN
taxlaw-2853	236	20	expectations	expectation	NOUN
taxlaw-2853	236	21	for	for	ADP
taxlaw-2853	236	22	the	the	DET
taxlaw-2853	236	23	representation	representation	NOUN
taxlaw-2853	236	24	and	and	CCONJ
taxlaw-2853	236	25	can	can	AUX
taxlaw-2853	236	26	help	help	VERB
taxlaw-2853	236	27	the	the	DET
taxlaw-2853	236	28	client	client	NOUN
taxlaw-2853	236	29	understand	understand	VERB
taxlaw-2853	236	30	how	how	SCONJ
taxlaw-2853	236	31	to	to	PART
taxlaw-2853	236	32	be	be	AUX
taxlaw-2853	236	33	a	a	DET
taxlaw-2853	236	34	better	well	ADJ
taxlaw-2853	236	35	consumer	consumer	NOUN
taxlaw-2853	236	36	of	of	ADP
taxlaw-2853	236	37	her	her	PRON
taxlaw-2853	236	38	legal	legal	ADJ
taxlaw-2853	236	39	services	service	NOUN
taxlaw-2853	236	40	.	.	PUNCT
taxlaw-2853	237	1	”63	”63	NOUN
taxlaw-2853	237	2	this	this	PRON
taxlaw-2853	237	3	,	,	PUNCT
taxlaw-2853	237	4	“	"	PUNCT
taxlaw-2853	237	5	in	in	ADP
taxlaw-2853	237	6	turn	turn	NOUN
taxlaw-2853	237	7	increases	increase	VERB
taxlaw-2853	237	8	the	the	DET
taxlaw-2853	237	9	likelihood	likelihood	NOUN
taxlaw-2853	237	10	that	that	SCONJ
taxlaw-2853	237	11	the	the	DET
taxlaw-2853	237	12	client	client	NOUN
taxlaw-2853	237	13	will	will	AUX
taxlaw-2853	237	14	be	be	AUX
taxlaw-2853	237	15	satisfied	satisfied	ADJ
taxlaw-2853	237	16	with	with	ADP
taxlaw-2853	237	17	the	the	DET
taxlaw-2853	237	18	advice	advice	NOUN
taxlaw-2853	237	19	provided”64	provided”64	PROPN
taxlaw-2853	237	20	and	and	CCONJ
taxlaw-2853	237	21	with	with	ADP
taxlaw-2853	237	22	the	the	DET
taxlaw-2853	237	23	nature	nature	NOUN
taxlaw-2853	237	24	of	of	ADP
taxlaw-2853	237	25	the	the	DET
taxlaw-2853	237	26	lawyer	lawyer	NOUN
taxlaw-2853	237	27	/	/	SYM
taxlaw-2853	237	28	client	client	NOUN
taxlaw-2853	237	29	relationship	relationship	NOUN
taxlaw-2853	237	30	and	and	CCONJ
taxlaw-2853	237	31	interaction	interaction	NOUN
taxlaw-2853	237	32	throughout	throughout	ADP
taxlaw-2853	237	33	the	the	DET
taxlaw-2853	237	34	course	course	NOUN
taxlaw-2853	237	35	of	of	ADP
taxlaw-2853	237	36	the	the	DET
taxlaw-2853	237	37	representation.65	representation.65	NOUN
taxlaw-2853	237	38	5	5	NUM
taxlaw-2853	237	39	.	.	PUNCT
taxlaw-2853	237	40	being	be	AUX
taxlaw-2853	237	41	deliberate	deliberate	ADJ
taxlaw-2853	237	42	&	&	CCONJ
taxlaw-2853	237	43	explicit	explicit	ADJ
taxlaw-2853	237	44	about	about	ADP
taxlaw-2853	237	45	law	law	NOUN
taxlaw-2853	237	46	school	school	NOUN
taxlaw-2853	237	47	’s	’s	PART
taxlaw-2853	237	48	impact	impact	NOUN
taxlaw-2853	237	49	on	on	ADP
taxlaw-2853	237	50	students	student	NOUN
taxlaw-2853	237	51	’	'	PUNCT
taxlaw-2853	237	52	professional	professional	ADJ
taxlaw-2853	237	53	identity	identity	NOUN
taxlaw-2853	237	54	in	in	ADP
taxlaw-2853	237	55	addition	addition	NOUN
taxlaw-2853	237	56	,	,	PUNCT
taxlaw-2853	237	57	as	as	SCONJ
taxlaw-2853	237	58	the	the	DET
taxlaw-2853	237	59	carnegie	carnegie	NOUN
taxlaw-2853	237	60	report	report	NOUN
taxlaw-2853	237	61	explains	explain	VERB
taxlaw-2853	237	62	,	,	PUNCT
taxlaw-2853	237	63	“	"	PUNCT
taxlaw-2853	237	64	law	law	NOUN
taxlaw-2853	237	65	schools	school	NOUN
taxlaw-2853	237	66	play	play	VERB
taxlaw-2853	237	67	an	an	DET
taxlaw-2853	237	68	important	important	ADJ
taxlaw-2853	237	69	role	role	NOUN
taxlaw-2853	237	70	in	in	ADP
taxlaw-2853	237	71	shaping	shape	VERB
taxlaw-2853	237	72	their	their	PRON
taxlaw-2853	237	73	students	student	NOUN
taxlaw-2853	237	74	’	'	PUNCT
taxlaw-2853	237	75	values	value	NOUN
taxlaw-2853	237	76	.	.	PUNCT
taxlaw-2853	237	77	.	.	PUNCT
taxlaw-2853	238	1	.	.	PUNCT
taxlaw-2853	239	1	as	as	ADV
taxlaw-2853	239	2	well	well	ADV
taxlaw-2853	239	3	as	as	ADP
taxlaw-2853	239	4	their	their	PRON
taxlaw-2853	239	5	understanding	understanding	NOUN
taxlaw-2853	239	6	of	of	ADP
taxlaw-2853	239	7	their	their	PRON
taxlaw-2853	239	8	roles	role	NOUN
taxlaw-2853	239	9	and	and	CCONJ
taxlaw-2853	239	10	57	57	NUM
taxlaw-2853	239	11	i	i	PROPN
taxlaw-2853	239	12	d.	d.	PROPN
taxlaw-2853	239	13	at	at	ADP
taxlaw-2853	239	14	131	131	NUM
taxlaw-2853	239	15	-	-	SYM
taxlaw-2853	239	16	32	32	NUM
taxlaw-2853	239	17	.	.	PUNCT
taxlaw-2853	240	1	58	58	NUM
taxlaw-2853	240	2	see	see	VERB
taxlaw-2853	240	3	,	,	PUNCT
taxlaw-2853	240	4	e.g.	e.g.	ADV
taxlaw-2853	240	5	,	,	PUNCT
taxlaw-2853	240	6	infra	infra	VERB
taxlaw-2853	240	7	part	part	NOUN
taxlaw-2853	240	8	iv.c.2.a	iv.c.2.a	NOUN
taxlaw-2853	240	9	.	.	PUNCT
taxlaw-2853	241	1	59	59	NUM
taxlaw-2853	241	2	hamilton	hamilton	PROPN
taxlaw-2853	241	3	,	,	PUNCT
taxlaw-2853	241	4	roadmap	roadmap	NOUN
taxlaw-2853	241	5	,	,	PUNCT
taxlaw-2853	241	6	supra	supra	PROPN
taxlaw-2853	241	7	note	note	NOUN
taxlaw-2853	241	8	4	4	NUM
taxlaw-2853	241	9	,	,	PUNCT
taxlaw-2853	241	10	at	at	ADP
taxlaw-2853	241	11	53	53	NUM
taxlaw-2853	241	12	(	(	PUNCT
taxlaw-2853	241	13	articulating	articulate	VERB
taxlaw-2853	241	14	your	your	PRON
taxlaw-2853	241	15	“	"	PUNCT
taxlaw-2853	241	16	value	value	NOUN
taxlaw-2853	241	17	proposition	proposition	NOUN
taxlaw-2853	241	18	”	"	PUNCT
taxlaw-2853	241	19	)	)	PUNCT
taxlaw-2853	241	20	.	.	PUNCT
taxlaw-2853	242	1	60	60	NUM
taxlaw-2853	242	2	see	see	VERB
taxlaw-2853	242	3	,	,	PUNCT
taxlaw-2853	242	4	e.g.	e.g.	ADV
taxlaw-2853	242	5	,	,	PUNCT
taxlaw-2853	242	6	i	i	PROPN
taxlaw-2853	242	7	d.	d.	PROPN
taxlaw-2853	242	8	;	;	PUNCT
taxlaw-2853	242	9	hamilton	hamilton	PROPN
taxlaw-2853	242	10	&	&	CCONJ
taxlaw-2853	242	11	organ	organ	PROPN
taxlaw-2853	242	12	,	,	PUNCT
taxlaw-2853	242	13	supra	supra	PROPN
taxlaw-2853	242	14	note	note	NOUN
taxlaw-2853	242	15	4	4	NUM
taxlaw-2853	242	16	,	,	PUNCT
taxlaw-2853	242	17	at	at	ADP
taxlaw-2853	242	18	35	35	NUM
taxlaw-2853	242	19	-	-	SYM
taxlaw-2853	242	20	36	36	NUM
taxlaw-2853	242	21	(	(	PUNCT
taxlaw-2853	242	22	posing	pose	VERB
taxlaw-2853	242	23	several	several	ADJ
taxlaw-2853	242	24	professional	professional	ADJ
taxlaw-2853	242	25	identityrelated	identityrelate	VERB
taxlaw-2853	242	26	questions	question	NOUN
taxlaw-2853	242	27	as	as	ADP
taxlaw-2853	242	28	part	part	NOUN
taxlaw-2853	242	29	of	of	ADP
taxlaw-2853	242	30	the	the	DET
taxlaw-2853	242	31	“	"	PUNCT
taxlaw-2853	242	32	reflection	reflection	NOUN
taxlaw-2853	242	33	questions	question	NOUN
taxlaw-2853	242	34	to	to	PART
taxlaw-2853	242	35	help	help	VERB
taxlaw-2853	242	36	each	each	DET
taxlaw-2853	242	37	student	student	NOUN
taxlaw-2853	242	38	find	find	VERB
taxlaw-2853	242	39	meaningful	meaningful	ADJ
taxlaw-2853	242	40	employment	employment	NOUN
taxlaw-2853	242	41	”	"	PUNCT
taxlaw-2853	242	42	)	)	PUNCT
taxlaw-2853	242	43	.	.	PUNCT
taxlaw-2853	243	1	61	61	NUM
taxlaw-2853	243	2	kazi	kazi	PROPN
taxlaw-2853	243	3	firoz	firoz	PROPN
taxlaw-2853	243	4	alam	alam	PROPN
taxlaw-2853	243	5	,	,	PUNCT
taxlaw-2853	243	6	ethics	ethic	NOUN
taxlaw-2853	243	7	in	in	ADP
taxlaw-2853	243	8	new	new	PROPN
taxlaw-2853	243	9	zealand	zealand	PROPN
taxlaw-2853	243	10	organizations	organization	NOUN
taxlaw-2853	243	11	,	,	PUNCT
taxlaw-2853	243	12	12	12	NUM
taxlaw-2853	243	13	j.	j.	PROPN
taxlaw-2853	243	14	bus	bus	PROPN
taxlaw-2853	243	15	.	.	PUNCT
taxlaw-2853	244	1	ethics	ethic	NOUN
taxlaw-2853	244	2	430	430	NUM
taxlaw-2853	244	3	,	,	PUNCT
taxlaw-2853	244	4	438	438	NUM
taxlaw-2853	244	5	(	(	PUNCT
taxlaw-2853	244	6	1993	1993	NUM
taxlaw-2853	244	7	)	)	PUNCT
taxlaw-2853	244	8	.	.	PUNCT
taxlaw-2853	245	1	62	62	NUM
taxlaw-2853	245	2	see	see	VERB
taxlaw-2853	245	3	crystal	crystal	NOUN
taxlaw-2853	245	4	,	,	PUNCT
taxlaw-2853	245	5	supra	supra	PROPN
taxlaw-2853	245	6	note	note	NOUN
taxlaw-2853	245	7	44	44	NUM
taxlaw-2853	245	8	,	,	PUNCT
taxlaw-2853	245	9	at	at	ADP
taxlaw-2853	245	10	93	93	NUM
taxlaw-2853	245	11	.	.	PUNCT
taxlaw-2853	246	1	63	63	NUM
taxlaw-2853	246	2	field	field	NOUN
taxlaw-2853	246	3	,	,	PUNCT
taxlaw-2853	246	4	supra	supra	PROPN
taxlaw-2853	246	5	note	note	PROPN
taxlaw-2853	246	6	19	19	NUM
taxlaw-2853	246	7	,	,	PUNCT
taxlaw-2853	246	8	at	at	ADP
taxlaw-2853	246	9	299	299	NUM
taxlaw-2853	246	10	.	.	PUNCT
taxlaw-2853	246	11	64	64	NUM
taxlaw-2853	247	1	i	i	PRON
taxlaw-2853	247	2	d.	d.	PROPN
taxlaw-2853	247	3	65	65	NUM
taxlaw-2853	247	4	see	see	VERB
taxlaw-2853	247	5	stephen	stephen	PROPN
taxlaw-2853	247	6	l.	l.	PROPN
taxlaw-2853	247	7	pepper	pepper	PROPN
taxlaw-2853	247	8	,	,	PUNCT
taxlaw-2853	247	9	counseling	counseling	NOUN
taxlaw-2853	247	10	at	at	ADP
taxlaw-2853	247	11	the	the	DET
taxlaw-2853	247	12	limits	limit	NOUN
taxlaw-2853	247	13	of	of	ADP
taxlaw-2853	247	14	the	the	DET
taxlaw-2853	247	15	law	law	NOUN
taxlaw-2853	247	16	:	:	PUNCT
taxlaw-2853	247	17	an	an	DET
taxlaw-2853	247	18	exercise	exercise	NOUN
taxlaw-2853	247	19	in	in	ADP
taxlaw-2853	247	20	the	the	DET
taxlaw-2853	247	21	jurisprudence	jurisprudence	NOUN
taxlaw-2853	247	22	and	and	CCONJ
taxlaw-2853	247	23	ethics	ethic	NOUN
taxlaw-2853	247	24	of	of	ADP
taxlaw-2853	247	25	lawyering	lawyering	NOUN
taxlaw-2853	247	26	,	,	PUNCT
taxlaw-2853	247	27	104	104	NUM
taxlaw-2853	247	28	yale	yale	PROPN
taxlaw-2853	247	29	l.j	l.j	PROPN
taxlaw-2853	247	30	.	.	PROPN
taxlaw-2853	247	31	1545	1545	NUM
taxlaw-2853	247	32	,	,	PUNCT
taxlaw-2853	247	33	1601	1601	NUM
taxlaw-2853	247	34	-	-	SYM
taxlaw-2853	247	35	07	07	NUM
taxlaw-2853	247	36	(	(	PUNCT
taxlaw-2853	247	37	1995	1995	NUM
taxlaw-2853	247	38	)	)	PUNCT
taxlaw-2853	248	1	[	[	X
taxlaw-2853	248	2	hereinafter	hereinafter	NOUN
taxlaw-2853	248	3	,	,	PUNCT
taxlaw-2853	248	4	“	"	PUNCT
taxlaw-2853	248	5	pepper	pepper	NOUN
taxlaw-2853	248	6	,	,	PUNCT
taxlaw-2853	248	7	counseling	counseling	NOUN
taxlaw-2853	248	8	”	"	PUNCT
taxlaw-2853	248	9	]	]	PUNCT
taxlaw-2853	248	10	(	(	PUNCT
taxlaw-2853	248	11	explaining	explain	VERB
taxlaw-2853	248	12	how	how	SCONJ
taxlaw-2853	248	13	the	the	DET
taxlaw-2853	248	14	client	client	NOUN
taxlaw-2853	248	15	experience	experience	NOUN
taxlaw-2853	248	16	can	can	AUX
taxlaw-2853	248	17	differ	differ	VERB
taxlaw-2853	248	18	with	with	ADP
taxlaw-2853	248	19	lawyers	lawyer	NOUN
taxlaw-2853	248	20	who	who	PRON
taxlaw-2853	248	21	have	have	VERB
taxlaw-2853	248	22	different	different	ADJ
taxlaw-2853	248	23	approaches	approach	NOUN
taxlaw-2853	248	24	to	to	ADP
taxlaw-2853	248	25	lawyering	lawyering	NOUN
taxlaw-2853	248	26	)	)	PUNCT
taxlaw-2853	248	27	.	.	PUNCT
taxlaw-2853	249	1	228	228	NUM
taxlaw-2853	249	2	columbia	columbia	PROPN
taxlaw-2853	249	3	journal	journal	PROPN
taxlaw-2853	249	4	of	of	ADP
taxlaw-2853	249	5	tax	tax	NOUN
taxlaw-2853	249	6	law	law	NOUN
taxlaw-2853	249	7	[	[	X
taxlaw-2853	249	8	vol.8:215	vol.8:215	NOUN
taxlaw-2853	249	9	responsibilities	responsibility	NOUN
taxlaw-2853	249	10	as	as	ADP
taxlaw-2853	249	11	lawyers”.66	lawyers”.66	PUNCT
taxlaw-2853	249	12	the	the	DET
taxlaw-2853	249	13	law	law	NOUN
taxlaw-2853	249	14	school	school	NOUN
taxlaw-2853	249	15	experience	experience	NOUN
taxlaw-2853	249	16	affects	affect	VERB
taxlaw-2853	249	17	students	student	NOUN
taxlaw-2853	249	18	’	’	PART
taxlaw-2853	249	19	senses	sense	NOUN
taxlaw-2853	249	20	of	of	ADP
taxlaw-2853	249	21	their	their	PRON
taxlaw-2853	249	22	professional	professional	ADJ
taxlaw-2853	249	23	selves	self	NOUN
taxlaw-2853	249	24	regardless	regardless	ADV
taxlaw-2853	249	25	of	of	ADP
taxlaw-2853	249	26	whether	whether	SCONJ
taxlaw-2853	249	27	professors	professor	NOUN
taxlaw-2853	249	28	are	be	AUX
taxlaw-2853	249	29	deliberately	deliberately	ADV
taxlaw-2853	249	30	trying	try	VERB
taxlaw-2853	249	31	to	to	PART
taxlaw-2853	249	32	affect	affect	VERB
taxlaw-2853	249	33	students	student	NOUN
taxlaw-2853	249	34	’	'	PUNCT
taxlaw-2853	249	35	professional	professional	ADJ
taxlaw-2853	249	36	identity.67	identity.67	NOUN
taxlaw-2853	250	1	but	but	CCONJ
taxlaw-2853	250	2	if	if	SCONJ
taxlaw-2853	250	3	law	law	NOUN
taxlaw-2853	250	4	schools	school	NOUN
taxlaw-2853	250	5	are	be	AUX
taxlaw-2853	250	6	not	not	PART
taxlaw-2853	250	7	deliberate	deliberate	ADJ
taxlaw-2853	250	8	and	and	CCONJ
taxlaw-2853	250	9	thoughtful	thoughtful	ADJ
taxlaw-2853	250	10	about	about	ADP
taxlaw-2853	250	11	how	how	SCONJ
taxlaw-2853	250	12	they	they	PRON
taxlaw-2853	250	13	want	want	VERB
taxlaw-2853	250	14	to	to	PART
taxlaw-2853	250	15	impact	impact	VERB
taxlaw-2853	250	16	students	student	NOUN
taxlaw-2853	250	17	’	'	PUNCT
taxlaw-2853	250	18	professional	professional	ADJ
taxlaw-2853	250	19	identity	identity	NOUN
taxlaw-2853	250	20	,	,	PUNCT
taxlaw-2853	250	21	“	"	PUNCT
taxlaw-2853	250	22	legal	legal	ADJ
taxlaw-2853	250	23	education	education	NOUN
taxlaw-2853	250	24	may	may	AUX
taxlaw-2853	250	25	inadvertently	inadvertently	ADV
taxlaw-2853	250	26	contribute	contribute	VERB
taxlaw-2853	250	27	to	to	ADP
taxlaw-2853	250	28	the	the	DET
taxlaw-2853	250	29	demoralization	demoralization	NOUN
taxlaw-2853	250	30	of	of	ADP
taxlaw-2853	250	31	the	the	DET
taxlaw-2853	250	32	legal	legal	ADJ
taxlaw-2853	250	33	profession	profession	NOUN
taxlaw-2853	250	34	and	and	CCONJ
taxlaw-2853	250	35	the	the	DET
taxlaw-2853	250	36	its	its	PRON
taxlaw-2853	250	37	loss	loss	NOUN
taxlaw-2853	250	38	of	of	ADP
taxlaw-2853	250	39	a	a	DET
taxlaw-2853	250	40	moral	moral	ADJ
taxlaw-2853	250	41	compass	compass	NOUN
taxlaw-2853	250	42	.	.	PUNCT
taxlaw-2853	251	1	”68	”68	PROPN
taxlaw-2853	252	1	thus	thus	ADV
taxlaw-2853	252	2	,	,	PUNCT
taxlaw-2853	252	3	a	a	DET
taxlaw-2853	252	4	better	well	ADJ
taxlaw-2853	252	5	approach	approach	NOUN
taxlaw-2853	252	6	is	be	AUX
taxlaw-2853	252	7	to	to	PART
taxlaw-2853	252	8	acknowledge	acknowledge	VERB
taxlaw-2853	252	9	that	that	SCONJ
taxlaw-2853	252	10	law	law	NOUN
taxlaw-2853	252	11	school	school	NOUN
taxlaw-2853	252	12	can	can	AUX
taxlaw-2853	252	13	have	have	VERB
taxlaw-2853	252	14	a	a	DET
taxlaw-2853	252	15	significant	significant	ADJ
taxlaw-2853	252	16	impact	impact	NOUN
taxlaw-2853	252	17	on	on	ADP
taxlaw-2853	252	18	students	student	NOUN
taxlaw-2853	252	19	’	'	PUNCT
taxlaw-2853	252	20	professional	professional	ADJ
taxlaw-2853	252	21	identities	identity	NOUN
taxlaw-2853	252	22	and	and	CCONJ
taxlaw-2853	252	23	then	then	ADV
taxlaw-2853	252	24	to	to	PART
taxlaw-2853	252	25	take	take	VERB
taxlaw-2853	252	26	that	that	PRON
taxlaw-2853	252	27	into	into	ADP
taxlaw-2853	252	28	account	account	NOUN
taxlaw-2853	252	29	when	when	SCONJ
taxlaw-2853	252	30	designing	design	VERB
taxlaw-2853	252	31	curriculum	curriculum	NOUN
taxlaw-2853	252	32	and	and	CCONJ
taxlaw-2853	252	33	teaching	teaching	NOUN
taxlaw-2853	252	34	classes.69	classes.69	NOUN
taxlaw-2853	252	35	by	by	ADP
taxlaw-2853	252	36	being	be	AUX
taxlaw-2853	252	37	deliberate	deliberate	ADJ
taxlaw-2853	252	38	and	and	CCONJ
taxlaw-2853	252	39	explicit	explicit	ADJ
taxlaw-2853	252	40	about	about	ADP
taxlaw-2853	252	41	law	law	NOUN
taxlaw-2853	252	42	schools	school	NOUN
taxlaw-2853	252	43	’	'	PUNCT
taxlaw-2853	252	44	impact	impact	NOUN
taxlaw-2853	252	45	on	on	ADP
taxlaw-2853	252	46	professional	professional	ADJ
taxlaw-2853	252	47	identity	identity	NOUN
taxlaw-2853	252	48	,	,	PUNCT
taxlaw-2853	252	49	law	law	NOUN
taxlaw-2853	252	50	professors	professor	NOUN
taxlaw-2853	252	51	and	and	CCONJ
taxlaw-2853	252	52	law	law	NOUN
taxlaw-2853	252	53	schools	school	NOUN
taxlaw-2853	252	54	can	can	AUX
taxlaw-2853	252	55	at	at	ADP
taxlaw-2853	252	56	least	least	ADJ
taxlaw-2853	252	57	attempt	attempt	VERB
taxlaw-2853	252	58	to	to	PART
taxlaw-2853	252	59	foster	foster	VERB
taxlaw-2853	252	60	the	the	DET
taxlaw-2853	252	61	development	development	NOUN
taxlaw-2853	252	62	of	of	ADP
taxlaw-2853	252	63	students	student	NOUN
taxlaw-2853	252	64	’	'	PUNCT
taxlaw-2853	252	65	professional	professional	ADJ
taxlaw-2853	252	66	identity	identity	NOUN
taxlaw-2853	252	67	in	in	ADP
taxlaw-2853	252	68	a	a	DET
taxlaw-2853	252	69	way	way	NOUN
taxlaw-2853	252	70	that	that	PRON
taxlaw-2853	252	71	will	will	AUX
taxlaw-2853	252	72	serve	serve	VERB
taxlaw-2853	252	73	students	student	NOUN
taxlaw-2853	252	74	well	well	ADV
taxlaw-2853	252	75	.	.	PUNCT
taxlaw-2853	253	1	6	6	X
taxlaw-2853	253	2	.	.	X
taxlaw-2853	253	3	satisfying	satisfy	VERB
taxlaw-2853	253	4	accreditation	accreditation	NOUN
taxlaw-2853	253	5	standards	standard	NOUN
taxlaw-2853	253	6	lastly	lastly	ADV
taxlaw-2853	253	7	,	,	PUNCT
taxlaw-2853	253	8	investing	invest	VERB
taxlaw-2853	253	9	in	in	ADP
taxlaw-2853	253	10	the	the	DET
taxlaw-2853	253	11	development	development	NOUN
taxlaw-2853	253	12	of	of	ADP
taxlaw-2853	253	13	students	student	NOUN
taxlaw-2853	253	14	’	'	PUNCT
taxlaw-2853	253	15	professional	professional	ADJ
taxlaw-2853	253	16	identities	identity	NOUN
taxlaw-2853	253	17	can	can	AUX
taxlaw-2853	253	18	and	and	CCONJ
taxlaw-2853	253	19	should	should	AUX
taxlaw-2853	253	20	be	be	AUX
taxlaw-2853	253	21	part	part	NOUN
taxlaw-2853	253	22	of	of	ADP
taxlaw-2853	253	23	a	a	DET
taxlaw-2853	253	24	law	law	NOUN
taxlaw-2853	253	25	school	school	NOUN
taxlaw-2853	253	26	’s	’s	PART
taxlaw-2853	253	27	efforts	effort	NOUN
taxlaw-2853	253	28	to	to	PART
taxlaw-2853	253	29	meet	meet	VERB
taxlaw-2853	253	30	the	the	DET
taxlaw-2853	253	31	aba	aba	PROPN
taxlaw-2853	253	32	’s	’s	PART
taxlaw-2853	253	33	accreditation	accreditation	NOUN
taxlaw-2853	253	34	standards.70	standards.70	PROPN
taxlaw-2853	253	35	coursework	coursework	NOUN
taxlaw-2853	253	36	focused	focus	VERB
taxlaw-2853	253	37	on	on	ADP
taxlaw-2853	253	38	professional	professional	ADJ
taxlaw-2853	253	39	identity	identity	NOUN
taxlaw-2853	253	40	formation	formation	NOUN
taxlaw-2853	253	41	is	be	AUX
taxlaw-2853	253	42	particularly	particularly	ADV
taxlaw-2853	253	43	relevant	relevant	ADJ
taxlaw-2853	253	44	to	to	ADP
taxlaw-2853	253	45	aba	aba	PROPN
taxlaw-2853	253	46	standard	standard	PROPN
taxlaw-2853	253	47	301	301	NUM
taxlaw-2853	253	48	,	,	PUNCT
taxlaw-2853	253	49	which	which	PRON
taxlaw-2853	253	50	requires	require	VERB
taxlaw-2853	253	51	that	that	SCONJ
taxlaw-2853	253	52	schools	school	NOUN
taxlaw-2853	253	53	prepare	prepare	VERB
taxlaw-2853	253	54	students	student	NOUN
taxlaw-2853	253	55	“	"	PUNCT
taxlaw-2853	253	56	for	for	ADP
taxlaw-2853	253	57	effective	effective	ADJ
taxlaw-2853	253	58	,	,	PUNCT
taxlaw-2853	253	59	ethical	ethical	ADJ
taxlaw-2853	253	60	,	,	PUNCT
taxlaw-2853	253	61	and	and	CCONJ
taxlaw-2853	253	62	responsible	responsible	ADJ
taxlaw-2853	253	63	participation	participation	NOUN
taxlaw-2853	253	64	as	as	ADP
taxlaw-2853	253	65	members	member	NOUN
taxlaw-2853	253	66	of	of	ADP
taxlaw-2853	253	67	the	the	DET
taxlaw-2853	253	68	legal	legal	ADJ
taxlaw-2853	253	69	profession	profession	NOUN
taxlaw-2853	253	70	”	"	PUNCT
taxlaw-2853	253	71	and	and	CCONJ
taxlaw-2853	253	72	aba	aba	PROPN
taxlaw-2853	253	73	standard	standard	NOUN
taxlaw-2853	253	74	302	302	NUM
taxlaw-2853	253	75	,	,	PUNCT
taxlaw-2853	253	76	which	which	PRON
taxlaw-2853	253	77	requires	require	VERB
taxlaw-2853	253	78	,	,	PUNCT
taxlaw-2853	253	79	among	among	ADP
taxlaw-2853	253	80	other	other	ADJ
taxlaw-2853	253	81	things	thing	NOUN
taxlaw-2853	253	82	,	,	PUNCT
taxlaw-2853	253	83	that	that	PRON
taxlaw-2853	253	84	schools	school	NOUN
taxlaw-2853	253	85	advance	advance	VERB
taxlaw-2853	253	86	student	student	NOUN
taxlaw-2853	253	87	competency	competency	NOUN
taxlaw-2853	253	88	in	in	ADP
taxlaw-2853	253	89	the	the	DET
taxlaw-2853	253	90	“	"	PUNCT
taxlaw-2853	253	91	exercise	exercise	NOUN
taxlaw-2853	253	92	of	of	ADP
taxlaw-2853	253	93	proper	proper	ADJ
taxlaw-2853	253	94	professional	professional	ADJ
taxlaw-2853	253	95	and	and	CCONJ
taxlaw-2853	253	96	ethical	ethical	ADJ
taxlaw-2853	253	97	responsibilities	responsibility	NOUN
taxlaw-2853	253	98	to	to	ADP
taxlaw-2853	253	99	clients	client	NOUN
taxlaw-2853	253	100	and	and	CCONJ
taxlaw-2853	253	101	the	the	DET
taxlaw-2853	253	102	legal	legal	ADJ
taxlaw-2853	253	103	system	system	NOUN
taxlaw-2853	253	104	.	.	PUNCT
taxlaw-2853	253	105	”	"	PUNCT
taxlaw-2853	254	1	71	71	NUM
taxlaw-2853	254	2	both	both	PRON
taxlaw-2853	254	3	of	of	ADP
taxlaw-2853	254	4	those	those	DET
taxlaw-2853	254	5	aba	aba	PROPN
taxlaw-2853	254	6	standards	standard	NOUN
taxlaw-2853	254	7	were	be	AUX
taxlaw-2853	254	8	revised	revise	VERB
taxlaw-2853	254	9	in	in	ADP
taxlaw-2853	254	10	2014	2014	NUM
taxlaw-2853	254	11	to	to	PART
taxlaw-2853	254	12	reflect	reflect	VERB
taxlaw-2853	254	13	a	a	DET
taxlaw-2853	254	14	stronger	strong	ADJ
taxlaw-2853	254	15	emphasis	emphasis	NOUN
taxlaw-2853	254	16	on	on	ADP
taxlaw-2853	254	17	ethics	ethic	NOUN
taxlaw-2853	254	18	and	and	CCONJ
taxlaw-2853	254	19	on	on	ADP
taxlaw-2853	254	20	the	the	DET
taxlaw-2853	254	21	three	three	NUM
taxlaw-2853	254	22	apprenticeships	apprenticeship	NOUN
taxlaw-2853	254	23	discussed	discuss	VERB
taxlaw-2853	254	24	in	in	ADP
taxlaw-2853	254	25	the	the	DET
taxlaw-2853	254	26	carnegie	carnegie	NOUN
taxlaw-2853	254	27	report.72	report.72	NOUN
taxlaw-2853	254	28	these	these	DET
taxlaw-2853	254	29	revisions	revision	NOUN
taxlaw-2853	254	30	call	call	VERB
taxlaw-2853	254	31	for	for	ADP
taxlaw-2853	254	32	increased	increase	VERB
taxlaw-2853	254	33	emphasis	emphasis	NOUN
taxlaw-2853	254	34	on	on	ADP
taxlaw-2853	254	35	ethics	ethic	NOUN
taxlaw-2853	254	36	and	and	CCONJ
taxlaw-2853	254	37	professional	professional	ADJ
taxlaw-2853	254	38	development	development	NOUN
taxlaw-2853	254	39	,	,	PUNCT
taxlaw-2853	254	40	and	and	CCONJ
taxlaw-2853	254	41	one	one	NUM
taxlaw-2853	254	42	way	way	NOUN
taxlaw-2853	254	43	that	that	PRON
taxlaw-2853	254	44	law	law	NOUN
taxlaw-2853	254	45	schools	school	NOUN
taxlaw-2853	254	46	can	can	AUX
taxlaw-2853	254	47	be	be	AUX
taxlaw-2853	254	48	responsive	responsive	ADJ
taxlaw-2853	254	49	to	to	ADP
taxlaw-2853	254	50	these	these	DET
taxlaw-2853	254	51	recent	recent	ADJ
taxlaw-2853	254	52	changes	change	NOUN
taxlaw-2853	254	53	is	be	AUX
taxlaw-2853	254	54	to	to	PART
taxlaw-2853	254	55	dedicate	dedicate	VERB
taxlaw-2853	254	56	more	more	ADJ
taxlaw-2853	254	57	time	time	NOUN
taxlaw-2853	254	58	to	to	ADP
taxlaw-2853	254	59	helping	help	VERB
taxlaw-2853	254	60	students	student	NOUN
taxlaw-2853	254	61	develop	develop	VERB
taxlaw-2853	254	62	their	their	PRON
taxlaw-2853	254	63	ethical	ethical	ADJ
taxlaw-2853	254	64	professional	professional	ADJ
taxlaw-2853	254	65	identities	identity	NOUN
taxlaw-2853	254	66	.	.	PUNCT
taxlaw-2853	255	1	iii	iii	X
taxlaw-2853	255	2	.	.	NOUN
taxlaw-2853	256	1	focusing	focus	VERB
taxlaw-2853	256	2	on	on	ADP
taxlaw-2853	256	3	the	the	DET
taxlaw-2853	256	4	traditional	traditional	ADJ
taxlaw-2853	256	5	tax	tax	NOUN
taxlaw-2853	256	6	classroom	classroom	NOUN
taxlaw-2853	256	7	to	to	PART
taxlaw-2853	256	8	foster	foster	VERB
taxlaw-2853	256	9	ethical	ethical	ADJ
taxlaw-2853	256	10	professional	professional	ADJ
taxlaw-2853	256	11	identity	identity	NOUN
taxlaw-2853	256	12	a.	a.	NOUN
taxlaw-2853	256	13	what	what	PRON
taxlaw-2853	256	14	context	context	VERB
taxlaw-2853	256	15	?	?	PUNCT
taxlaw-2853	257	1	traditional	traditional	ADJ
taxlaw-2853	257	2	lecture	lecture	NOUN
taxlaw-2853	257	3	/	/	SYM
taxlaw-2853	257	4	seminar	seminar	NOUN
taxlaw-2853	257	5	classes	class	NOUN
taxlaw-2853	257	6	.	.	PUNCT
taxlaw-2853	258	1	law	law	NOUN
taxlaw-2853	258	2	schools	school	NOUN
taxlaw-2853	258	3	often	often	ADV
taxlaw-2853	258	4	try	try	VERB
taxlaw-2853	258	5	to	to	PART
taxlaw-2853	258	6	foster	foster	VERB
taxlaw-2853	258	7	professional	professional	ADJ
taxlaw-2853	258	8	identity	identity	NOUN
taxlaw-2853	258	9	through	through	ADP
taxlaw-2853	258	10	experiential	experiential	ADJ
taxlaw-2853	258	11	courses	course	NOUN
taxlaw-2853	258	12	and	and	CCONJ
taxlaw-2853	258	13	courses	course	NOUN
taxlaw-2853	258	14	on	on	ADP
taxlaw-2853	258	15	professional	professional	ADJ
taxlaw-2853	258	16	responsibility	responsibility	NOUN
taxlaw-2853	258	17	.	.	PUNCT
taxlaw-2853	259	1	although	although	SCONJ
taxlaw-2853	259	2	these	these	DET
taxlaw-2853	259	3	opportunities	opportunity	NOUN
taxlaw-2853	259	4	are	be	AUX
taxlaw-2853	259	5	critical	critical	ADJ
taxlaw-2853	259	6	to	to	ADP
taxlaw-2853	259	7	the	the	DET
taxlaw-2853	259	8	development	development	NOUN
taxlaw-2853	259	9	of	of	ADP
taxlaw-2853	259	10	students	student	NOUN
taxlaw-2853	259	11	’	'	PUNCT
taxlaw-2853	259	12	professional	professional	ADJ
taxlaw-2853	259	13	identity	identity	NOUN
taxlaw-2853	259	14	,	,	PUNCT
taxlaw-2853	259	15	traditional	traditional	ADJ
taxlaw-2853	259	16	classrooms	classroom	NOUN
taxlaw-2853	259	17	also	also	ADV
taxlaw-2853	259	18	present	present	VERB
taxlaw-2853	259	19	opportunities	opportunity	NOUN
taxlaw-2853	259	20	to	to	PART
taxlaw-2853	259	21	help	help	VERB
taxlaw-2853	259	22	students	student	NOUN
taxlaw-2853	259	23	develop	develop	VERB
taxlaw-2853	259	24	practice	practice	NOUN
taxlaw-2853	259	25	-	-	PUNCT
taxlaw-2853	259	26	area	area	NOUN
taxlaw-2853	259	27	specific	specific	ADJ
taxlaw-2853	259	28	notions	notion	NOUN
taxlaw-2853	259	29	of	of	ADP
taxlaw-2853	259	30	professional	professional	ADJ
taxlaw-2853	259	31	identity	identity	NOUN
taxlaw-2853	259	32	.	.	PUNCT
taxlaw-2853	260	1	1	1	X
taxlaw-2853	260	2	.	.	X
taxlaw-2853	260	3	not	not	PART
taxlaw-2853	260	4	just	just	ADV
taxlaw-2853	260	5	a	a	DET
taxlaw-2853	260	6	topic	topic	NOUN
taxlaw-2853	260	7	for	for	ADP
taxlaw-2853	260	8	pr	pr	NOUN
taxlaw-2853	260	9	classes	class	NOUN
taxlaw-2853	260	10	or	or	CCONJ
taxlaw-2853	260	11	clinics	clinic	NOUN
taxlaw-2853	260	12	although	although	SCONJ
taxlaw-2853	260	13	professional	professional	ADJ
taxlaw-2853	260	14	identity	identity	NOUN
taxlaw-2853	260	15	may	may	AUX
taxlaw-2853	260	16	be	be	AUX
taxlaw-2853	260	17	taught	teach	VERB
taxlaw-2853	260	18	as	as	ADP
taxlaw-2853	260	19	part	part	NOUN
taxlaw-2853	260	20	of	of	ADP
taxlaw-2853	260	21	a	a	DET
taxlaw-2853	260	22	professional	professional	ADJ
taxlaw-2853	260	23	responsibility	responsibility	NOUN
taxlaw-2853	260	24	course	course	NOUN
taxlaw-2853	260	25	,	,	PUNCT
taxlaw-2853	260	26	integrating	integrate	VERB
taxlaw-2853	260	27	professional	professional	ADJ
taxlaw-2853	260	28	identity	identity	NOUN
taxlaw-2853	260	29	development	development	NOUN
taxlaw-2853	260	30	into	into	ADP
taxlaw-2853	260	31	traditional	traditional	ADJ
taxlaw-2853	260	32	lecture	lecture	NOUN
taxlaw-2853	260	33	66	66	NUM
taxlaw-2853	260	34	carnegie	carnegie	NOUN
taxlaw-2853	260	35	report	report	NOUN
taxlaw-2853	261	1	,	,	PUNCT
taxlaw-2853	261	2	supra	supra	PROPN
taxlaw-2853	261	3	note	note	NOUN
taxlaw-2853	261	4	2	2	NUM
taxlaw-2853	261	5	,	,	PUNCT
taxlaw-2853	261	6	at	at	ADP
taxlaw-2853	261	7	139	139	NUM
taxlaw-2853	261	8	.	.	PUNCT
taxlaw-2853	262	1	67	67	NUM
taxlaw-2853	262	2	daicoff	daicoff	NOUN
taxlaw-2853	262	3	,	,	PUNCT
taxlaw-2853	262	4	supra	supra	PROPN
taxlaw-2853	262	5	note	note	NOUN
taxlaw-2853	262	6	4	4	NUM
taxlaw-2853	262	7	,	,	PUNCT
taxlaw-2853	262	8	at	at	ADP
taxlaw-2853	262	9	220	220	NUM
taxlaw-2853	262	10	;	;	PUNCT
taxlaw-2853	262	11	see	see	VERB
taxlaw-2853	262	12	also	also	ADV
taxlaw-2853	262	13	carnegie	carnegie	NOUN
taxlaw-2853	262	14	report	report	NOUN
taxlaw-2853	262	15	,	,	PUNCT
taxlaw-2853	262	16	supra	supra	PROPN
taxlaw-2853	262	17	note	note	NOUN
taxlaw-2853	262	18	2	2	NUM
taxlaw-2853	262	19	,	,	PUNCT
taxlaw-2853	262	20	at	at	ADP
taxlaw-2853	262	21	139	139	NUM
taxlaw-2853	262	22	.	.	PUNCT
taxlaw-2853	263	1	68	68	NUM
taxlaw-2853	263	2	carnegie	carnegie	NOUN
taxlaw-2853	263	3	report	report	NOUN
taxlaw-2853	263	4	,	,	PUNCT
taxlaw-2853	263	5	supra	supra	PROPN
taxlaw-2853	263	6	note	note	NOUN
taxlaw-2853	263	7	2	2	NUM
taxlaw-2853	263	8	,	,	PUNCT
taxlaw-2853	263	9	at	at	ADP
taxlaw-2853	263	10	140	140	NUM
taxlaw-2853	263	11	.	.	PUNCT
taxlaw-2853	263	12	69	69	NUM
taxlaw-2853	264	1	i	i	PRON
taxlaw-2853	264	2	d.	d.	PROPN
taxlaw-2853	264	3	at	at	ADP
taxlaw-2853	264	4	30	30	NUM
taxlaw-2853	264	5	,	,	PUNCT
taxlaw-2853	264	6	131	131	NUM
taxlaw-2853	264	7	-	-	SYM
taxlaw-2853	264	8	32	32	NUM
taxlaw-2853	264	9	.	.	PUNCT
taxlaw-2853	264	10	70	70	NUM
taxlaw-2853	264	11	of	of	ADP
taxlaw-2853	264	12	course	course	NOUN
taxlaw-2853	264	13	,	,	PUNCT
taxlaw-2853	264	14	it	it	PRON
taxlaw-2853	264	15	is	be	AUX
taxlaw-2853	264	16	preferable	preferable	ADJ
taxlaw-2853	264	17	for	for	SCONJ
taxlaw-2853	264	18	law	law	NOUN
taxlaw-2853	264	19	professors	professor	NOUN
taxlaw-2853	264	20	to	to	PART
taxlaw-2853	264	21	be	be	AUX
taxlaw-2853	264	22	internally	internally	ADV
taxlaw-2853	264	23	motivated	motivated	ADJ
taxlaw-2853	264	24	to	to	PART
taxlaw-2853	264	25	take	take	VERB
taxlaw-2853	264	26	on	on	ADP
taxlaw-2853	264	27	the	the	DET
taxlaw-2853	264	28	task	task	NOUN
taxlaw-2853	264	29	of	of	ADP
taxlaw-2853	264	30	aiding	aid	VERB
taxlaw-2853	264	31	students	student	NOUN
taxlaw-2853	264	32	with	with	ADP
taxlaw-2853	264	33	their	their	PRON
taxlaw-2853	264	34	professional	professional	ADJ
taxlaw-2853	264	35	identity	identity	NOUN
taxlaw-2853	264	36	development	development	NOUN
taxlaw-2853	264	37	.	.	PUNCT
taxlaw-2853	265	1	see	see	VERB
taxlaw-2853	265	2	infra	infra	NOUN
taxlaw-2853	265	3	part	part	NOUN
taxlaw-2853	265	4	ii.b.2	ii.b.2	PROPN
taxlaw-2853	265	5	.	.	PUNCT
taxlaw-2853	266	1	(	(	PUNCT
taxlaw-2853	266	2	discussing	discuss	VERB
taxlaw-2853	266	3	internal	internal	ADJ
taxlaw-2853	266	4	versus	versus	ADP
taxlaw-2853	266	5	external	external	ADJ
taxlaw-2853	266	6	motivation	motivation	NOUN
taxlaw-2853	266	7	)	)	PUNCT
taxlaw-2853	266	8	.	.	PUNCT
taxlaw-2853	267	1	i	i	PRON
taxlaw-2853	267	2	hope	hope	VERB
taxlaw-2853	267	3	that	that	SCONJ
taxlaw-2853	267	4	this	this	DET
taxlaw-2853	267	5	article	article	NOUN
taxlaw-2853	267	6	helps	help	VERB
taxlaw-2853	267	7	to	to	PART
taxlaw-2853	267	8	articulate	articulate	VERB
taxlaw-2853	267	9	the	the	DET
taxlaw-2853	267	10	value	value	NOUN
taxlaw-2853	267	11	proposition	proposition	NOUN
taxlaw-2853	267	12	for	for	ADP
taxlaw-2853	267	13	such	such	DET
taxlaw-2853	267	14	an	an	DET
taxlaw-2853	267	15	effort	effort	NOUN
taxlaw-2853	267	16	.	.	PUNCT
taxlaw-2853	268	1	however	however	ADV
taxlaw-2853	268	2	,	,	PUNCT
taxlaw-2853	268	3	the	the	DET
taxlaw-2853	268	4	external	external	ADJ
taxlaw-2853	268	5	motivation	motivation	NOUN
taxlaw-2853	268	6	provided	provide	VERB
taxlaw-2853	268	7	by	by	ADP
taxlaw-2853	268	8	the	the	DET
taxlaw-2853	268	9	aba	aba	PROPN
taxlaw-2853	268	10	standards	standard	NOUN
taxlaw-2853	268	11	also	also	ADV
taxlaw-2853	268	12	provides	provide	VERB
taxlaw-2853	268	13	a	a	DET
taxlaw-2853	268	14	reason	reason	NOUN
taxlaw-2853	268	15	to	to	PART
taxlaw-2853	268	16	invest	invest	VERB
taxlaw-2853	268	17	in	in	ADP
taxlaw-2853	268	18	helping	help	VERB
taxlaw-2853	268	19	students	student	NOUN
taxlaw-2853	268	20	develop	develop	VERB
taxlaw-2853	268	21	their	their	PRON
taxlaw-2853	268	22	professional	professional	ADJ
taxlaw-2853	268	23	identities	identity	NOUN
taxlaw-2853	268	24	.	.	PUNCT
taxlaw-2853	269	1	71	71	NUM
taxlaw-2853	269	2	aba	aba	PROPN
taxlaw-2853	269	3	standards	standard	NOUN
taxlaw-2853	269	4	,	,	PUNCT
taxlaw-2853	269	5	supra	supra	PROPN
taxlaw-2853	269	6	note	note	NOUN
taxlaw-2853	269	7	7	7	NUM
taxlaw-2853	269	8	.	.	SYM
taxlaw-2853	269	9	72	72	NUM
taxlaw-2853	269	10	aba	aba	NOUN
taxlaw-2853	269	11	,	,	PUNCT
taxlaw-2853	269	12	overview	overview	NOUN
taxlaw-2853	269	13	of	of	ADP
taxlaw-2853	269	14	changes	change	NOUN
taxlaw-2853	269	15	,	,	PUNCT
taxlaw-2853	269	16	supra	supra	PROPN
taxlaw-2853	269	17	note	note	NOUN
taxlaw-2853	269	18	7	7	NUM
taxlaw-2853	269	19	,	,	PUNCT
taxlaw-2853	269	20	at	at	ADP
taxlaw-2853	269	21	paragraph	paragraph	NOUN
taxlaw-2853	269	22	5	5	NUM
taxlaw-2853	269	23	.	.	NOUN
taxlaw-2853	269	24	2017	2017	NUM
taxlaw-2853	269	25	]	]	PUNCT
taxlaw-2853	269	26	fostering	foster	VERB
taxlaw-2853	269	27	ethical	ethical	ADJ
taxlaw-2853	269	28	professional	professional	ADJ
taxlaw-2853	269	29	identity	identity	NOUN
taxlaw-2853	269	30	in	in	ADP
taxlaw-2853	269	31	tax	tax	NOUN
taxlaw-2853	269	32	229	229	NUM
taxlaw-2853	269	33	and	and	CCONJ
taxlaw-2853	269	34	seminar	seminar	NOUN
taxlaw-2853	269	35	classes73	classes73	NOUN
taxlaw-2853	269	36	is	be	AUX
taxlaw-2853	269	37	part	part	NOUN
taxlaw-2853	269	38	of	of	ADP
taxlaw-2853	269	39	teaching	teach	VERB
taxlaw-2853	269	40	ethics	ethic	NOUN
taxlaw-2853	269	41	pervasively	pervasively	ADV
taxlaw-2853	269	42	across	across	ADP
taxlaw-2853	269	43	the	the	DET
taxlaw-2853	269	44	curriculum.74	curriculum.74	PROPN
taxlaw-2853	269	45	this	this	PRON
taxlaw-2853	269	46	is	be	AUX
taxlaw-2853	269	47	necessary	necessary	ADJ
taxlaw-2853	269	48	because	because	SCONJ
taxlaw-2853	269	49	professional	professional	ADJ
taxlaw-2853	269	50	responsibility	responsibility	NOUN
taxlaw-2853	269	51	courses	course	NOUN
taxlaw-2853	269	52	may	may	AUX
taxlaw-2853	269	53	not	not	PART
taxlaw-2853	269	54	comprehensively	comprehensively	ADV
taxlaw-2853	269	55	teach	teach	VERB
taxlaw-2853	269	56	the	the	DET
taxlaw-2853	269	57	ethical	ethical	ADJ
taxlaw-2853	269	58	rules	rule	NOUN
taxlaw-2853	269	59	and	and	CCONJ
taxlaw-2853	269	60	fully	fully	ADV
taxlaw-2853	269	61	foster	foster	VERB
taxlaw-2853	269	62	the	the	DET
taxlaw-2853	269	63	development	development	NOUN
taxlaw-2853	269	64	of	of	ADP
taxlaw-2853	269	65	professional	professional	ADJ
taxlaw-2853	269	66	identity.75	identity.75	PROPN
taxlaw-2853	269	67	a	a	DET
taxlaw-2853	269	68	2	2	NUM
taxlaw-2853	269	69	or	or	CCONJ
taxlaw-2853	269	70	3	3	NUM
taxlaw-2853	269	71	unit	unit	NOUN
taxlaw-2853	269	72	ethics	ethic	NOUN
taxlaw-2853	269	73	course	course	NOUN
taxlaw-2853	269	74	provides	provide	VERB
taxlaw-2853	269	75	only	only	ADV
taxlaw-2853	269	76	a	a	DET
taxlaw-2853	269	77	limited	limited	ADJ
taxlaw-2853	269	78	amount	amount	NOUN
taxlaw-2853	269	79	of	of	ADP
taxlaw-2853	269	80	time	time	NOUN
taxlaw-2853	269	81	,	,	PUNCT
taxlaw-2853	269	82	and	and	CCONJ
taxlaw-2853	269	83	most	most	ADJ
taxlaw-2853	269	84	courses	course	NOUN
taxlaw-2853	269	85	in	in	ADP
taxlaw-2853	269	86	professional	professional	ADJ
taxlaw-2853	269	87	responsibility	responsibility	NOUN
taxlaw-2853	269	88	focus	focus	VERB
taxlaw-2853	269	89	on	on	ADP
taxlaw-2853	269	90	the	the	DET
taxlaw-2853	269	91	ethical	ethical	ADJ
taxlaw-2853	269	92	rules	rule	NOUN
taxlaw-2853	269	93	,	,	PUNCT
taxlaw-2853	269	94	which	which	PRON
taxlaw-2853	269	95	are	be	AUX
taxlaw-2853	269	96	the	the	DET
taxlaw-2853	269	97	minimum	minimum	ADJ
taxlaw-2853	269	98	standards	standard	NOUN
taxlaw-2853	269	99	to	to	PART
taxlaw-2853	269	100	which	which	PRON
taxlaw-2853	269	101	legal	legal	ADJ
taxlaw-2853	269	102	professionals	professional	NOUN
taxlaw-2853	269	103	must	must	AUX
taxlaw-2853	269	104	adhere	adhere	VERB
taxlaw-2853	269	105	,	,	PUNCT
taxlaw-2853	269	106	and	and	CCONJ
taxlaw-2853	269	107	not	not	PART
taxlaw-2853	269	108	on	on	ADP
taxlaw-2853	269	109	professional	professional	ADJ
taxlaw-2853	269	110	identity	identity	NOUN
taxlaw-2853	269	111	,	,	PUNCT
taxlaw-2853	269	112	which	which	PRON
taxlaw-2853	269	113	is	be	AUX
taxlaw-2853	269	114	critical	critical	ADJ
taxlaw-2853	269	115	for	for	ADP
taxlaw-2853	269	116	the	the	DET
taxlaw-2853	269	117	exercise	exercise	NOUN
taxlaw-2853	269	118	of	of	ADP
taxlaw-2853	269	119	discretionary	discretionary	ADJ
taxlaw-2853	269	120	decision	decision	NOUN
taxlaw-2853	269	121	-	-	PUNCT
taxlaw-2853	269	122	making	making	NOUN
taxlaw-2853	269	123	within	within	ADP
taxlaw-2853	269	124	the	the	DET
taxlaw-2853	269	125	boundaries	boundary	NOUN
taxlaw-2853	269	126	of	of	ADP
taxlaw-2853	269	127	what	what	PRON
taxlaw-2853	269	128	the	the	DET
taxlaw-2853	269	129	ethical	ethical	ADJ
taxlaw-2853	269	130	rules	rule	NOUN
taxlaw-2853	269	131	allow.76	allow.76	PROPN
taxlaw-2853	269	132	similarly	similarly	ADV
taxlaw-2853	269	133	,	,	PUNCT
taxlaw-2853	269	134	although	although	SCONJ
taxlaw-2853	269	135	professional	professional	ADJ
taxlaw-2853	269	136	identity	identity	NOUN
taxlaw-2853	269	137	formation	formation	NOUN
taxlaw-2853	269	138	is	be	AUX
taxlaw-2853	269	139	often	often	ADV
taxlaw-2853	269	140	an	an	DET
taxlaw-2853	269	141	important	important	ADJ
taxlaw-2853	269	142	part	part	NOUN
taxlaw-2853	269	143	of	of	ADP
taxlaw-2853	269	144	experiential	experiential	ADJ
taxlaw-2853	269	145	education,77	education,77	NOUN
taxlaw-2853	269	146	clinics	clinic	NOUN
taxlaw-2853	269	147	and	and	CCONJ
taxlaw-2853	269	148	externships	externship	NOUN
taxlaw-2853	269	149	are	be	AUX
taxlaw-2853	269	150	trying	try	VERB
taxlaw-2853	269	151	to	to	PART
taxlaw-2853	269	152	teach	teach	VERB
taxlaw-2853	269	153	multiple	multiple	ADJ
taxlaw-2853	269	154	important	important	ADJ
taxlaw-2853	269	155	practice	practice	NOUN
taxlaw-2853	269	156	skills	skill	NOUN
taxlaw-2853	269	157	.	.	PUNCT
taxlaw-2853	270	1	although	although	SCONJ
taxlaw-2853	270	2	students	student	NOUN
taxlaw-2853	270	3	will	will	AUX
taxlaw-2853	270	4	now	now	ADV
taxlaw-2853	270	5	be	be	AUX
taxlaw-2853	270	6	required	require	VERB
taxlaw-2853	270	7	to	to	PART
taxlaw-2853	270	8	take	take	VERB
taxlaw-2853	270	9	at	at	ADV
taxlaw-2853	270	10	least	least	ADJ
taxlaw-2853	270	11	six	six	NUM
taxlaw-2853	270	12	units	unit	NOUN
taxlaw-2853	270	13	of	of	ADP
taxlaw-2853	270	14	experiential	experiential	ADJ
taxlaw-2853	270	15	courses78	courses78	NOUN
taxlaw-2853	270	16	and	and	CCONJ
taxlaw-2853	270	17	although	although	SCONJ
taxlaw-2853	270	18	that	that	DET
taxlaw-2853	270	19	addition	addition	NOUN
taxlaw-2853	270	20	will	will	AUX
taxlaw-2853	270	21	increase	increase	VERB
taxlaw-2853	270	22	students	student	NOUN
taxlaw-2853	270	23	’	'	PUNCT
taxlaw-2853	270	24	exposure	exposure	NOUN
taxlaw-2853	270	25	to	to	ADP
taxlaw-2853	270	26	a	a	DET
taxlaw-2853	270	27	variety	variety	NOUN
taxlaw-2853	270	28	of	of	ADP
taxlaw-2853	270	29	practice	practice	NOUN
taxlaw-2853	270	30	skills	skill	NOUN
taxlaw-2853	270	31	,	,	PUNCT
taxlaw-2853	270	32	ethical	ethical	ADJ
taxlaw-2853	270	33	professional	professional	ADJ
taxlaw-2853	270	34	identity	identity	NOUN
taxlaw-2853	270	35	is	be	AUX
taxlaw-2853	270	36	only	only	ADV
taxlaw-2853	270	37	part	part	NOUN
taxlaw-2853	270	38	of	of	ADP
taxlaw-2853	270	39	what	what	PRON
taxlaw-2853	270	40	clinics	clinic	NOUN
taxlaw-2853	270	41	,	,	PUNCT
taxlaw-2853	270	42	externships	externship	NOUN
taxlaw-2853	270	43	and	and	CCONJ
taxlaw-2853	270	44	simulations	simulation	NOUN
taxlaw-2853	270	45	teach	teach	VERB
taxlaw-2853	270	46	.	.	PUNCT
taxlaw-2853	271	1	the	the	DET
taxlaw-2853	271	2	responsibility	responsibility	NOUN
taxlaw-2853	271	3	for	for	ADP
taxlaw-2853	271	4	professional	professional	ADJ
taxlaw-2853	271	5	identity	identity	NOUN
taxlaw-2853	271	6	development	development	NOUN
taxlaw-2853	271	7	is	be	AUX
taxlaw-2853	271	8	something	something	PRON
taxlaw-2853	271	9	that	that	PRON
taxlaw-2853	271	10	all	all	DET
taxlaw-2853	271	11	faculty	faculty	NOUN
taxlaw-2853	271	12	,	,	PUNCT
taxlaw-2853	271	13	not	not	PART
taxlaw-2853	271	14	just	just	ADV
taxlaw-2853	271	15	clinical	clinical	ADJ
taxlaw-2853	271	16	faculty	faculty	NOUN
taxlaw-2853	271	17	,	,	PUNCT
taxlaw-2853	271	18	can	can	AUX
taxlaw-2853	271	19	and	and	CCONJ
taxlaw-2853	271	20	should	should	AUX
taxlaw-2853	271	21	bear	bear	VERB
taxlaw-2853	271	22	.	.	PUNCT
taxlaw-2853	272	1	moreover	moreover	ADV
taxlaw-2853	272	2	,	,	PUNCT
taxlaw-2853	272	3	learning	learning	NOUN
taxlaw-2853	272	4	is	be	AUX
taxlaw-2853	272	5	generally	generally	ADV
taxlaw-2853	272	6	more	more	ADV
taxlaw-2853	272	7	effective	effective	ADJ
taxlaw-2853	272	8	if	if	SCONJ
taxlaw-2853	272	9	reinforced	reinforce	VERB
taxlaw-2853	272	10	multiple	multiple	ADJ
taxlaw-2853	272	11	times	time	NOUN
taxlaw-2853	272	12	,	,	PUNCT
taxlaw-2853	272	13	and	and	CCONJ
taxlaw-2853	272	14	this	this	PRON
taxlaw-2853	272	15	is	be	AUX
taxlaw-2853	272	16	equally	equally	ADV
taxlaw-2853	272	17	true	true	ADJ
taxlaw-2853	272	18	with	with	ADP
taxlaw-2853	272	19	respect	respect	NOUN
taxlaw-2853	272	20	to	to	ADP
taxlaw-2853	272	21	professional	professional	ADJ
taxlaw-2853	272	22	identity	identity	NOUN
taxlaw-2853	272	23	development.79	development.79	NOUN
taxlaw-2853	272	24	thus	thus	ADV
taxlaw-2853	272	25	,	,	PUNCT
taxlaw-2853	272	26	even	even	ADV
taxlaw-2853	272	27	if	if	SCONJ
taxlaw-2853	272	28	professional	professional	ADJ
taxlaw-2853	272	29	responsibility	responsibility	NOUN
taxlaw-2853	272	30	courses	course	NOUN
taxlaw-2853	272	31	and	and	CCONJ
taxlaw-2853	272	32	clinics	clinic	NOUN
taxlaw-2853	272	33	/	/	SYM
taxlaw-2853	272	34	externships	externship	NOUN
taxlaw-2853	272	35	do	do	AUX
taxlaw-2853	272	36	spend	spend	VERB
taxlaw-2853	272	37	some	some	DET
taxlaw-2853	272	38	time	time	NOUN
taxlaw-2853	272	39	on	on	ADP
taxlaw-2853	272	40	professional	professional	ADJ
taxlaw-2853	272	41	identity	identity	NOUN
taxlaw-2853	272	42	development	development	NOUN
taxlaw-2853	272	43	,	,	PUNCT
taxlaw-2853	272	44	reinforcing	reinforce	VERB
taxlaw-2853	272	45	these	these	DET
taxlaw-2853	272	46	concepts	concept	NOUN
taxlaw-2853	272	47	in	in	ADP
taxlaw-2853	272	48	lecture	lecture	NOUN
taxlaw-2853	272	49	/	/	SYM
taxlaw-2853	272	50	seminar	seminar	NOUN
taxlaw-2853	272	51	classes	class	NOUN
taxlaw-2853	272	52	provides	provide	VERB
taxlaw-2853	272	53	students	student	NOUN
taxlaw-2853	272	54	with	with	ADP
taxlaw-2853	272	55	the	the	DET
taxlaw-2853	272	56	opportunity	opportunity	NOUN
taxlaw-2853	272	57	to	to	PART
taxlaw-2853	272	58	revisit	revisit	VERB
taxlaw-2853	272	59	and	and	CCONJ
taxlaw-2853	272	60	deepen	deepen	VERB
taxlaw-2853	272	61	their	their	PRON
taxlaw-2853	272	62	understandings	understanding	NOUN
taxlaw-2853	272	63	of	of	ADP
taxlaw-2853	272	64	what	what	PRON
taxlaw-2853	272	65	it	it	PRON
taxlaw-2853	272	66	means	mean	VERB
taxlaw-2853	272	67	to	to	PART
taxlaw-2853	272	68	operationalize	operationalize	VERB
taxlaw-2853	272	69	the	the	DET
taxlaw-2853	272	70	rules	rule	NOUN
taxlaw-2853	272	71	of	of	ADP
taxlaw-2853	272	72	ethics	ethic	NOUN
taxlaw-2853	272	73	in	in	ADP
taxlaw-2853	272	74	a	a	DET
taxlaw-2853	272	75	way	way	NOUN
taxlaw-2853	272	76	that	that	PRON
taxlaw-2853	272	77	aligns	align	VERB
taxlaw-2853	272	78	with	with	ADP
taxlaw-2853	272	79	their	their	PRON
taxlaw-2853	272	80	values.80	values.80	ADJ
taxlaw-2853	272	81	professional	professional	ADJ
taxlaw-2853	272	82	identity	identity	NOUN
taxlaw-2853	272	83	,	,	PUNCT
taxlaw-2853	272	84	values	value	NOUN
taxlaw-2853	272	85	and	and	CCONJ
taxlaw-2853	272	86	judgment	judgment	NOUN
taxlaw-2853	272	87	are	be	AUX
taxlaw-2853	272	88	developed	develop	VERB
taxlaw-2853	272	89	over	over	ADP
taxlaw-2853	272	90	the	the	DET
taxlaw-2853	272	91	course	course	NOUN
taxlaw-2853	272	92	of	of	ADP
taxlaw-2853	272	93	a	a	DET
taxlaw-2853	272	94	lawyer	lawyer	NOUN
taxlaw-2853	272	95	’s	’s	PART
taxlaw-2853	272	96	career	career	NOUN
taxlaw-2853	272	97	,	,	PUNCT
taxlaw-2853	272	98	and	and	CCONJ
taxlaw-2853	272	99	thus	thus	ADV
taxlaw-2853	272	100	,	,	PUNCT
taxlaw-2853	272	101	encouraging	encourage	VERB
taxlaw-2853	272	102	students	student	NOUN
taxlaw-2853	272	103	to	to	PART
taxlaw-2853	272	104	revisit	revisit	VERB
taxlaw-2853	272	105	these	these	DET
taxlaw-2853	272	106	notions	notion	NOUN
taxlaw-2853	272	107	more	more	ADV
taxlaw-2853	272	108	than	than	ADP
taxlaw-2853	272	109	once	once	ADV
taxlaw-2853	272	110	in	in	ADP
taxlaw-2853	272	111	a	a	DET
taxlaw-2853	272	112	law	law	NOUN
taxlaw-2853	272	113	school	school	NOUN
taxlaw-2853	272	114	career	career	NOUN
taxlaw-2853	272	115	helps	help	VERB
taxlaw-2853	272	116	to	to	PART
taxlaw-2853	272	117	start	start	VERB
taxlaw-2853	272	118	students	student	NOUN
taxlaw-2853	272	119	on	on	ADP
taxlaw-2853	272	120	a	a	DET
taxlaw-2853	272	121	path	path	NOUN
taxlaw-2853	272	122	of	of	ADP
taxlaw-2853	272	123	iterative	iterative	NOUN
taxlaw-2853	272	124	lifetime	lifetime	NOUN
taxlaw-2853	272	125	learning	learning	NOUN
taxlaw-2853	272	126	and	and	CCONJ
taxlaw-2853	272	127	reflection	reflection	NOUN
taxlaw-2853	272	128	about	about	ADP
taxlaw-2853	272	129	who	who	PRON
taxlaw-2853	272	130	they	they	PRON
taxlaw-2853	272	131	are	be	AUX
taxlaw-2853	272	132	as	as	ADV
taxlaw-2853	272	133	legal	legal	ADJ
taxlaw-2853	272	134	professionals.81	professionals.81	NOUN
taxlaw-2853	272	135	in	in	ADP
taxlaw-2853	272	136	addition	addition	NOUN
taxlaw-2853	272	137	,	,	PUNCT
taxlaw-2853	272	138	allocating	allocate	VERB
taxlaw-2853	272	139	time	time	NOUN
taxlaw-2853	272	140	in	in	ADP
taxlaw-2853	272	141	a	a	DET
taxlaw-2853	272	142	lecture	lecture	NOUN
taxlaw-2853	272	143	or	or	CCONJ
taxlaw-2853	272	144	seminar	seminar	NOUN
taxlaw-2853	272	145	course	course	NOUN
taxlaw-2853	272	146	to	to	ADP
taxlaw-2853	272	147	the	the	DET
taxlaw-2853	272	148	development	development	NOUN
taxlaw-2853	272	149	of	of	ADP
taxlaw-2853	272	150	ethical	ethical	ADJ
taxlaw-2853	272	151	professional	professional	ADJ
taxlaw-2853	272	152	identity	identity	NOUN
taxlaw-2853	272	153	communicates	communicate	VERB
taxlaw-2853	272	154	a	a	DET
taxlaw-2853	272	155	statement	statement	NOUN
taxlaw-2853	272	156	of	of	ADP
taxlaw-2853	272	157	value	value	NOUN
taxlaw-2853	272	158	to	to	ADP
taxlaw-2853	272	159	students	student	NOUN
taxlaw-2853	272	160	.	.	PUNCT
taxlaw-2853	273	1	specifically	specifically	ADV
taxlaw-2853	273	2	,	,	PUNCT
taxlaw-2853	273	3	the	the	DET
taxlaw-2853	273	4	fact	fact	NOUN
taxlaw-2853	273	5	that	that	SCONJ
taxlaw-2853	273	6	ethics	ethic	NOUN
taxlaw-2853	273	7	and	and	CCONJ
taxlaw-2853	273	8	professional	professional	ADJ
taxlaw-2853	273	9	identity	identity	NOUN
taxlaw-2853	273	10	formation	formation	NOUN
taxlaw-2853	273	11	are	be	AUX
taxlaw-2853	273	12	valuable	valuable	ADJ
taxlaw-2853	273	13	enough	enough	ADV
taxlaw-2853	273	14	to	to	PART
taxlaw-2853	273	15	merit	merit	VERB
taxlaw-2853	273	16	time	time	NOUN
taxlaw-2853	273	17	and	and	CCONJ
taxlaw-2853	273	18	attention	attention	NOUN
taxlaw-2853	273	19	even	even	ADV
taxlaw-2853	273	20	beyond	beyond	ADP
taxlaw-2853	273	21	the	the	DET
taxlaw-2853	273	22	traditional	traditional	ADJ
taxlaw-2853	273	23	course	course	NOUN
taxlaw-2853	273	24	on	on	ADP
taxlaw-2853	273	25	professional	professional	ADJ
taxlaw-2853	273	26	responsibility	responsibility	NOUN
taxlaw-2853	273	27	and	and	CCONJ
taxlaw-2853	273	28	even	even	ADV
taxlaw-2853	273	29	beyond	beyond	ADP
taxlaw-2853	273	30	experiential	experiential	ADJ
taxlaw-2853	273	31	courses	course	NOUN
taxlaw-2853	273	32	demonstrates	demonstrate	VERB
taxlaw-2853	273	33	that	that	SCONJ
taxlaw-2853	273	34	these	these	DET
taxlaw-2853	273	35	concepts	concept	NOUN
taxlaw-2853	273	36	are	be	AUX
taxlaw-2853	273	37	important	important	ADJ
taxlaw-2853	273	38	to	to	ADP
taxlaw-2853	273	39	legal	legal	ADJ
taxlaw-2853	273	40	studies	study	NOUN
taxlaw-2853	273	41	generally	generally	ADV
taxlaw-2853	273	42	and	and	CCONJ
taxlaw-2853	273	43	ought	ought	AUX
taxlaw-2853	273	44	not	not	PART
taxlaw-2853	273	45	be	be	AUX
taxlaw-2853	273	46	cabined	cabin	VERB
taxlaw-2853	273	47	to	to	ADP
taxlaw-2853	273	48	clinical	clinical	ADJ
taxlaw-2853	273	49	or	or	CCONJ
taxlaw-2853	273	50	ethics	ethic	NOUN
taxlaw-2853	273	51	-	-	PUNCT
taxlaw-2853	273	52	specific	specific	ADJ
taxlaw-2853	273	53	education	education	NOUN
taxlaw-2853	273	54	.	.	PUNCT
taxlaw-2853	274	1	moreover	moreover	ADV
taxlaw-2853	274	2	,	,	PUNCT
taxlaw-2853	274	3	devoting	devote	VERB
taxlaw-2853	274	4	time	time	NOUN
taxlaw-2853	274	5	to	to	ADP
taxlaw-2853	274	6	professional	professional	ADJ
taxlaw-2853	274	7	identity	identity	NOUN
taxlaw-2853	274	8	in	in	ADP
taxlaw-2853	274	9	lecture	lecture	NOUN
taxlaw-2853	274	10	and	and	CCONJ
taxlaw-2853	274	11	seminar	seminar	NOUN
taxlaw-2853	274	12	courses	course	NOUN
taxlaw-2853	274	13	signals	signal	VERB
taxlaw-2853	274	14	that	that	SCONJ
taxlaw-2853	274	15	these	these	DET
taxlaw-2853	274	16	concepts	concept	NOUN
taxlaw-2853	274	17	are	be	AUX
taxlaw-2853	274	18	important	important	ADJ
taxlaw-2853	274	19	to	to	ADP
taxlaw-2853	274	20	doctrinal	doctrinal	ADJ
taxlaw-2853	274	21	professors	professor	NOUN
taxlaw-2853	274	22	(	(	PUNCT
taxlaw-2853	274	23	and	and	CCONJ
taxlaw-2853	274	24	not	not	PART
taxlaw-2853	274	25	merely	merely	ADV
taxlaw-2853	274	26	clinical	clinical	ADJ
taxlaw-2853	274	27	or	or	CCONJ
taxlaw-2853	274	28	ethics	ethic	NOUN
taxlaw-2853	274	29	-	-	PUNCT
taxlaw-2853	274	30	specific	specific	ADJ
taxlaw-2853	274	31	73	73	NUM
taxlaw-2853	274	32	by	by	ADP
taxlaw-2853	274	33	“	"	PUNCT
taxlaw-2853	274	34	traditional	traditional	ADJ
taxlaw-2853	274	35	classes	class	NOUN
taxlaw-2853	274	36	”	"	PUNCT
taxlaw-2853	274	37	or	or	CCONJ
taxlaw-2853	274	38	“	"	PUNCT
taxlaw-2853	274	39	doctrinal	doctrinal	ADJ
taxlaw-2853	274	40	classes	class	NOUN
taxlaw-2853	274	41	,	,	PUNCT
taxlaw-2853	274	42	”	"	PUNCT
taxlaw-2853	274	43	i	i	PRON
taxlaw-2853	274	44	refer	refer	VERB
taxlaw-2853	274	45	to	to	ADP
taxlaw-2853	274	46	subject	subject	ADJ
taxlaw-2853	274	47	-	-	PUNCT
taxlaw-2853	274	48	matter	matter	NOUN
taxlaw-2853	274	49	specific	specific	ADJ
taxlaw-2853	274	50	lecture	lecture	NOUN
taxlaw-2853	274	51	or	or	CCONJ
taxlaw-2853	274	52	seminar	seminar	NOUN
taxlaw-2853	274	53	classes	class	NOUN
taxlaw-2853	274	54	that	that	PRON
taxlaw-2853	274	55	are	be	AUX
taxlaw-2853	274	56	intended	intend	VERB
taxlaw-2853	274	57	to	to	PART
taxlaw-2853	274	58	impart	impart	VERB
taxlaw-2853	274	59	particular	particular	ADJ
taxlaw-2853	274	60	substantive	substantive	ADJ
taxlaw-2853	274	61	information	information	NOUN
taxlaw-2853	274	62	.	.	PUNCT
taxlaw-2853	275	1	this	this	PRON
taxlaw-2853	275	2	contrasts	contrast	VERB
taxlaw-2853	275	3	with	with	ADP
taxlaw-2853	275	4	clinics	clinic	NOUN
taxlaw-2853	275	5	,	,	PUNCT
taxlaw-2853	275	6	externships	externship	NOUN
taxlaw-2853	275	7	,	,	PUNCT
taxlaw-2853	275	8	or	or	CCONJ
taxlaw-2853	275	9	other	other	ADJ
taxlaw-2853	275	10	skills	skill	NOUN
taxlaw-2853	275	11	classes	class	NOUN
taxlaw-2853	275	12	that	that	PRON
taxlaw-2853	275	13	are	be	AUX
taxlaw-2853	275	14	explicitly	explicitly	ADV
taxlaw-2853	275	15	intended	intend	VERB
taxlaw-2853	275	16	to	to	PART
taxlaw-2853	275	17	teach	teach	VERB
taxlaw-2853	275	18	lawyering	lawyering	NOUN
taxlaw-2853	275	19	skills	skill	NOUN
taxlaw-2853	275	20	.	.	PUNCT
taxlaw-2853	276	1	74	74	NUM
taxlaw-2853	276	2	carnegie	carnegie	NOUN
taxlaw-2853	276	3	report	report	NOUN
taxlaw-2853	276	4	,	,	PUNCT
taxlaw-2853	276	5	supra	supra	PROPN
taxlaw-2853	276	6	note	note	NOUN
taxlaw-2853	276	7	2	2	NUM
taxlaw-2853	276	8	,	,	PUNCT
taxlaw-2853	276	9	at	at	ADP
taxlaw-2853	276	10	151	151	NUM
taxlaw-2853	276	11	-	-	SYM
taxlaw-2853	276	12	52	52	NUM
taxlaw-2853	276	13	.	.	PUNCT
taxlaw-2853	277	1	75	75	NUM
taxlaw-2853	277	2	daicoff	daicoff	NOUN
taxlaw-2853	277	3	,	,	PUNCT
taxlaw-2853	277	4	supra	supra	PROPN
taxlaw-2853	277	5	note	note	NOUN
taxlaw-2853	277	6	4	4	NUM
taxlaw-2853	277	7	,	,	PUNCT
taxlaw-2853	277	8	at	at	ADP
taxlaw-2853	277	9	210	210	NUM
taxlaw-2853	277	10	.	.	PUNCT
taxlaw-2853	278	1	76	76	NUM
taxlaw-2853	278	2	see	see	VERB
taxlaw-2853	278	3	carnegie	carnegie	NOUN
taxlaw-2853	278	4	report	report	NOUN
taxlaw-2853	278	5	,	,	PUNCT
taxlaw-2853	278	6	supra	supra	PROPN
taxlaw-2853	278	7	note	note	NOUN
taxlaw-2853	278	8	2	2	NUM
taxlaw-2853	278	9	,	,	PUNCT
taxlaw-2853	278	10	at	at	ADP
taxlaw-2853	278	11	147	147	NUM
taxlaw-2853	278	12	-	-	SYM
taxlaw-2853	278	13	51	51	NUM
taxlaw-2853	278	14	.	.	PUNCT
taxlaw-2853	278	15	77	77	NUM
taxlaw-2853	278	16	see	see	VERB
taxlaw-2853	278	17	supra	supra	PROPN
taxlaw-2853	278	18	note	note	PROPN
taxlaw-2853	278	19	8	8	NUM
taxlaw-2853	278	20	.	.	X
taxlaw-2853	279	1	78	78	NUM
taxlaw-2853	279	2	aba	aba	PROPN
taxlaw-2853	279	3	standard	standard	ADJ
taxlaw-2853	279	4	303(a)(3	303(a)(3	NUM
taxlaw-2853	279	5	)	)	PUNCT
taxlaw-2853	279	6	.	.	PUNCT
taxlaw-2853	280	1	79	79	NUM
taxlaw-2853	280	2	see	see	VERB
taxlaw-2853	280	3	hamilton	hamilton	PROPN
taxlaw-2853	280	4	,	,	PUNCT
taxlaw-2853	280	5	roadmap	roadmap	NOUN
taxlaw-2853	280	6	,	,	PUNCT
taxlaw-2853	280	7	supra	supra	PROPN
taxlaw-2853	280	8	note	note	NOUN
taxlaw-2853	280	9	4	4	NUM
taxlaw-2853	280	10	,	,	PUNCT
taxlaw-2853	280	11	at	at	ADP
taxlaw-2853	280	12	208	208	NUM
taxlaw-2853	280	13	(	(	PUNCT
taxlaw-2853	280	14	citing	cite	VERB
taxlaw-2853	280	15	studies	study	NOUN
taxlaw-2853	280	16	supporting	support	VERB
taxlaw-2853	280	17	use	use	NOUN
taxlaw-2853	280	18	of	of	ADP
taxlaw-2853	280	19	“	"	PUNCT
taxlaw-2853	280	20	repeated	repeat	VERB
taxlaw-2853	280	21	opportunities	opportunity	NOUN
taxlaw-2853	280	22	throughout	throughout	ADP
taxlaw-2853	280	23	the	the	DET
taxlaw-2853	280	24	curriculum	curriculum	NOUN
taxlaw-2853	280	25	with	with	ADP
taxlaw-2853	280	26	respect	respect	NOUN
taxlaw-2853	280	27	to	to	ADP
taxlaw-2853	280	28	professional	professional	ADJ
taxlaw-2853	280	29	formation	formation	NOUN
taxlaw-2853	280	30	”	"	PUNCT
taxlaw-2853	280	31	)	)	PUNCT
taxlaw-2853	280	32	.	.	PUNCT
taxlaw-2853	281	1	80	80	NUM
taxlaw-2853	281	2	see	see	VERB
taxlaw-2853	281	3	i	i	PROPN
taxlaw-2853	281	4	d.	d.	PROPN
taxlaw-2853	281	5	;	;	PUNCT
taxlaw-2853	281	6	gantt	gantt	PROPN
taxlaw-2853	281	7	&	&	CCONJ
taxlaw-2853	281	8	madison	madison	PROPN
taxlaw-2853	281	9	,	,	PUNCT
taxlaw-2853	281	10	supra	supra	PROPN
taxlaw-2853	281	11	note	note	PROPN
taxlaw-2853	281	12	10	10	NUM
taxlaw-2853	281	13	,	,	PUNCT
taxlaw-2853	281	14	at	at	ADP
taxlaw-2853	281	15	255	255	NUM
taxlaw-2853	281	16	.	.	PUNCT
taxlaw-2853	282	1	81	81	NUM
taxlaw-2853	282	2	see	see	VERB
taxlaw-2853	282	3	madison	madison	PROPN
taxlaw-2853	282	4	&	&	CCONJ
taxlaw-2853	282	5	gantt	gantt	PROPN
taxlaw-2853	282	6	,	,	PUNCT
taxlaw-2853	282	7	supra	supra	PROPN
taxlaw-2853	282	8	note	note	NOUN
taxlaw-2853	282	9	4	4	NUM
taxlaw-2853	282	10	,	,	PUNCT
taxlaw-2853	282	11	at	at	ADP
taxlaw-2853	282	12	355	355	NUM
taxlaw-2853	282	13	(	(	PUNCT
taxlaw-2853	282	14	the	the	DET
taxlaw-2853	282	15	habit	habit	NOUN
taxlaw-2853	282	16	of	of	ADP
taxlaw-2853	282	17	self	self	NOUN
taxlaw-2853	282	18	-	-	PUNCT
taxlaw-2853	282	19	reflection	reflection	NOUN
taxlaw-2853	282	20	is	be	AUX
taxlaw-2853	282	21	important	important	ADJ
taxlaw-2853	282	22	for	for	ADP
taxlaw-2853	282	23	“	"	PUNCT
taxlaw-2853	282	24	ongoing	ongoing	ADJ
taxlaw-2853	282	25	growth	growth	NOUN
taxlaw-2853	282	26	in	in	ADP
taxlaw-2853	282	27	a	a	DET
taxlaw-2853	282	28	lawyer	lawyer	NOUN
taxlaw-2853	282	29	’s	’s	PART
taxlaw-2853	282	30	professionalism	professionalism	NOUN
taxlaw-2853	282	31	”	"	PUNCT
taxlaw-2853	282	32	)	)	PUNCT
taxlaw-2853	282	33	.	.	PUNCT
taxlaw-2853	283	1	230	230	NUM
taxlaw-2853	283	2	columbia	columbia	PROPN
taxlaw-2853	283	3	journal	journal	PROPN
taxlaw-2853	283	4	of	of	ADP
taxlaw-2853	283	5	tax	tax	NOUN
taxlaw-2853	283	6	law	law	NOUN
taxlaw-2853	283	7	[	[	X
taxlaw-2853	283	8	vol.8:215	vol.8:215	NOUN
taxlaw-2853	283	9	professors	professor	NOUN
taxlaw-2853	283	10	)	)	PUNCT
taxlaw-2853	283	11	and	and	CCONJ
taxlaw-2853	283	12	that	that	SCONJ
taxlaw-2853	283	13	the	the	DET
taxlaw-2853	283	14	doctrinal	doctrinal	ADJ
taxlaw-2853	283	15	professors	professor	NOUN
taxlaw-2853	283	16	believe	believe	VERB
taxlaw-2853	283	17	that	that	SCONJ
taxlaw-2853	283	18	these	these	DET
taxlaw-2853	283	19	concepts	concept	NOUN
taxlaw-2853	283	20	should	should	AUX
taxlaw-2853	283	21	be	be	AUX
taxlaw-2853	283	22	similarly	similarly	ADV
taxlaw-2853	283	23	important	important	ADJ
taxlaw-2853	283	24	to	to	ADP
taxlaw-2853	283	25	students	student	NOUN
taxlaw-2853	283	26	.	.	PUNCT
taxlaw-2853	284	1	2	2	X
taxlaw-2853	284	2	.	.	X
taxlaw-2853	284	3	the	the	DET
taxlaw-2853	284	4	value	value	NOUN
taxlaw-2853	284	5	of	of	ADP
taxlaw-2853	284	6	subject	subject	ADJ
taxlaw-2853	284	7	-	-	PUNCT
taxlaw-2853	284	8	matter	matter	NOUN
taxlaw-2853	284	9	specificity	specificity	NOUN
taxlaw-2853	284	10	incorporating	incorporate	VERB
taxlaw-2853	284	11	ethical	ethical	ADJ
taxlaw-2853	284	12	professional	professional	ADJ
taxlaw-2853	284	13	identity	identity	NOUN
taxlaw-2853	284	14	development	development	NOUN
taxlaw-2853	284	15	into	into	ADP
taxlaw-2853	284	16	lecture	lecture	NOUN
taxlaw-2853	284	17	/	/	SYM
taxlaw-2853	284	18	seminar	seminar	NOUN
taxlaw-2853	284	19	courses	course	NOUN
taxlaw-2853	284	20	also	also	ADV
taxlaw-2853	284	21	provides	provide	VERB
taxlaw-2853	284	22	subject	subject	ADJ
taxlaw-2853	284	23	-	-	PUNCT
taxlaw-2853	284	24	matter	matter	NOUN
taxlaw-2853	284	25	specific	specific	ADJ
taxlaw-2853	284	26	context	context	NOUN
taxlaw-2853	284	27	for	for	ADP
taxlaw-2853	284	28	the	the	DET
taxlaw-2853	284	29	ethical	ethical	ADJ
taxlaw-2853	284	30	dilemmas	dilemma	NOUN
taxlaw-2853	284	31	and	and	CCONJ
taxlaw-2853	284	32	decisionmaking	decisionmaking	NOUN
taxlaw-2853	284	33	.	.	PUNCT
taxlaw-2853	285	1	both	both	CCONJ
taxlaw-2853	285	2	the	the	DET
taxlaw-2853	285	3	carnegie	carnegie	NOUN
taxlaw-2853	285	4	report	report	NOUN
taxlaw-2853	285	5	and	and	CCONJ
taxlaw-2853	285	6	the	the	DET
taxlaw-2853	285	7	clea	clea	ADJ
taxlaw-2853	285	8	report	report	NOUN
taxlaw-2853	285	9	emphasize	emphasize	VERB
taxlaw-2853	285	10	the	the	DET
taxlaw-2853	285	11	value	value	NOUN
taxlaw-2853	285	12	of	of	ADP
taxlaw-2853	285	13	“	"	PUNCT
taxlaw-2853	285	14	contextbased	contextbase	VERB
taxlaw-2853	285	15	education”82	education”82	PROPN
taxlaw-2853	285	16	that	that	SCONJ
taxlaw-2853	285	17	“	"	PUNCT
taxlaw-2853	285	18	weave[s	weave[s	PROPN
taxlaw-2853	285	19	]	]	PUNCT
taxlaw-2853	285	20	together	together	ADV
taxlaw-2853	285	21	disparate	disparate	ADJ
taxlaw-2853	285	22	kinds	kind	NOUN
taxlaw-2853	285	23	of	of	ADP
taxlaw-2853	285	24	knowledge	knowledge	NOUN
taxlaw-2853	285	25	and	and	CCONJ
taxlaw-2853	285	26	skill”83	skill”83	PROPN
taxlaw-2853	285	27	and	and	CCONJ
taxlaw-2853	285	28	encourage	encourage	VERB
taxlaw-2853	285	29	“	"	PUNCT
taxlaw-2853	285	30	courses	course	NOUN
taxlaw-2853	285	31	that	that	PRON
taxlaw-2853	285	32	directly	directly	ADV
taxlaw-2853	285	33	explore	explore	VERB
taxlaw-2853	285	34	the	the	DET
taxlaw-2853	285	35	identity	identity	NOUN
taxlaw-2853	285	36	and	and	CCONJ
taxlaw-2853	285	37	roles	role	NOUN
taxlaw-2853	285	38	of	of	ADP
taxlaw-2853	285	39	lawyers	lawyer	NOUN
taxlaw-2853	285	40	,	,	PUNCT
taxlaw-2853	285	41	the	the	DET
taxlaw-2853	285	42	difficulties	difficulty	NOUN
taxlaw-2853	285	43	of	of	ADP
taxlaw-2853	285	44	adhering	adhere	VERB
taxlaw-2853	285	45	to	to	ADP
taxlaw-2853	285	46	larger	large	ADJ
taxlaw-2853	285	47	purposes	purpose	NOUN
taxlaw-2853	285	48	amid	amid	ADP
taxlaw-2853	285	49	the	the	DET
taxlaw-2853	285	50	press	press	NOUN
taxlaw-2853	285	51	of	of	ADP
taxlaw-2853	285	52	practice	practice	NOUN
taxlaw-2853	285	53	,	,	PUNCT
taxlaw-2853	285	54	and	and	CCONJ
taxlaw-2853	285	55	the	the	DET
taxlaw-2853	285	56	way	way	NOUN
taxlaw-2853	285	57	professional	professional	ADJ
taxlaw-2853	285	58	ideals	ideal	NOUN
taxlaw-2853	285	59	become	become	VERB
taxlaw-2853	285	60	manifest	manifest	ADJ
taxlaw-2853	285	61	in	in	ADP
taxlaw-2853	285	62	legal	legal	ADJ
taxlaw-2853	285	63	careers	career	NOUN
taxlaw-2853	285	64	.	.	PUNCT
taxlaw-2853	285	65	”	"	PUNCT
taxlaw-2853	286	1	84	84	NUM
taxlaw-2853	286	2	commentators	commentator	NOUN
taxlaw-2853	286	3	similarly	similarly	ADV
taxlaw-2853	286	4	advocate	advocate	VERB
taxlaw-2853	286	5	for	for	ADP
taxlaw-2853	286	6	the	the	DET
taxlaw-2853	286	7	incorporation	incorporation	NOUN
taxlaw-2853	286	8	of	of	ADP
taxlaw-2853	286	9	professional	professional	ADJ
taxlaw-2853	286	10	identity	identity	NOUN
taxlaw-2853	286	11	development	development	NOUN
taxlaw-2853	286	12	into	into	ADP
taxlaw-2853	286	13	“	"	PUNCT
taxlaw-2853	286	14	subject	subject	ADJ
taxlaw-2853	286	15	-	-	PUNCT
taxlaw-2853	286	16	matter	matter	NOUN
taxlaw-2853	286	17	focused	focused	ADJ
taxlaw-2853	286	18	doctrinal	doctrinal	ADJ
taxlaw-2853	286	19	courses	course	NOUN
taxlaw-2853	286	20	”	"	PUNCT
taxlaw-2853	286	21	.	.	PUNCT
taxlaw-2853	287	1	85	85	NUM
taxlaw-2853	288	1	this	this	PRON
taxlaw-2853	288	2	is	be	AUX
taxlaw-2853	288	3	,	,	PUNCT
taxlaw-2853	288	4	in	in	ADP
taxlaw-2853	288	5	part	part	NOUN
taxlaw-2853	288	6	,	,	PUNCT
taxlaw-2853	288	7	because	because	SCONJ
taxlaw-2853	288	8	lawyers	lawyer	NOUN
taxlaw-2853	288	9	in	in	ADP
taxlaw-2853	288	10	different	different	ADJ
taxlaw-2853	288	11	practice	practice	NOUN
taxlaw-2853	288	12	areas	area	NOUN
taxlaw-2853	288	13	can	can	AUX
taxlaw-2853	288	14	face	face	VERB
taxlaw-2853	288	15	different	different	ADJ
taxlaw-2853	288	16	types	type	NOUN
taxlaw-2853	288	17	of	of	ADP
taxlaw-2853	288	18	ethical	ethical	ADJ
taxlaw-2853	288	19	dilemmas	dilemma	NOUN
taxlaw-2853	288	20	,	,	PUNCT
taxlaw-2853	288	21	although	although	SCONJ
taxlaw-2853	288	22	there	there	PRON
taxlaw-2853	288	23	may	may	AUX
taxlaw-2853	288	24	be	be	AUX
taxlaw-2853	288	25	some	some	DET
taxlaw-2853	288	26	common	common	ADJ
taxlaw-2853	288	27	dilemmas	dilemma	NOUN
taxlaw-2853	288	28	within	within	ADP
taxlaw-2853	288	29	a	a	DET
taxlaw-2853	288	30	particular	particular	ADJ
taxlaw-2853	288	31	field	field	NOUN
taxlaw-2853	288	32	.	.	PUNCT
taxlaw-2853	289	1	situating	situate	VERB
taxlaw-2853	289	2	ethical	ethical	ADJ
taxlaw-2853	289	3	dilemmas	dilemma	NOUN
taxlaw-2853	289	4	in	in	ADP
taxlaw-2853	289	5	the	the	DET
taxlaw-2853	289	6	context	context	NOUN
taxlaw-2853	289	7	of	of	ADP
taxlaw-2853	289	8	a	a	DET
taxlaw-2853	289	9	student	student	NOUN
taxlaw-2853	289	10	’s	’s	PART
taxlaw-2853	289	11	practice	practice	NOUN
taxlaw-2853	289	12	area	area	NOUN
taxlaw-2853	289	13	of	of	ADP
taxlaw-2853	289	14	interest	interest	NOUN
taxlaw-2853	289	15	makes	make	VERB
taxlaw-2853	289	16	the	the	DET
taxlaw-2853	289	17	challenge	challenge	NOUN
taxlaw-2853	289	18	more	more	ADV
taxlaw-2853	289	19	concrete	concrete	ADJ
taxlaw-2853	289	20	,	,	PUNCT
taxlaw-2853	289	21	and	and	CCONJ
taxlaw-2853	289	22	thus	thus	ADV
taxlaw-2853	289	23	more	more	ADV
taxlaw-2853	289	24	personal	personal	ADJ
taxlaw-2853	289	25	and	and	CCONJ
taxlaw-2853	289	26	relevant	relevant	ADJ
taxlaw-2853	289	27	,	,	PUNCT
taxlaw-2853	289	28	for	for	ADP
taxlaw-2853	289	29	students.86	students.86	NOUN
taxlaw-2853	289	30	“	"	PUNCT
taxlaw-2853	289	31	including	include	VERB
taxlaw-2853	289	32	specific	specific	ADJ
taxlaw-2853	289	33	exercises	exercise	NOUN
taxlaw-2853	289	34	in	in	ADP
taxlaw-2853	289	35	doctrinal	doctrinal	ADJ
taxlaw-2853	289	36	courses	course	NOUN
taxlaw-2853	289	37	beyond	beyond	ADP
taxlaw-2853	289	38	the	the	DET
taxlaw-2853	289	39	course	course	NOUN
taxlaw-2853	289	40	in	in	ADP
taxlaw-2853	289	41	professional	professional	ADJ
taxlaw-2853	289	42	responsibility	responsibility	NOUN
taxlaw-2853	289	43	encourages	encourage	VERB
taxlaw-2853	289	44	students	student	NOUN
taxlaw-2853	289	45	to	to	PART
taxlaw-2853	289	46	see	see	VERB
taxlaw-2853	289	47	the	the	DET
taxlaw-2853	289	48	professional	professional	ADJ
taxlaw-2853	289	49	values	value	NOUN
taxlaw-2853	289	50	at	at	ADP
taxlaw-2853	289	51	issue	issue	NOUN
taxlaw-2853	289	52	in	in	ADP
taxlaw-2853	289	53	different	different	ADJ
taxlaw-2853	289	54	doctrinal	doctrinal	ADJ
taxlaw-2853	289	55	areas	area	NOUN
taxlaw-2853	289	56	and	and	CCONJ
taxlaw-2853	289	57	how	how	SCONJ
taxlaw-2853	289	58	as	as	SCONJ
taxlaw-2853	289	59	lawyers	lawyer	NOUN
taxlaw-2853	289	60	they	they	PRON
taxlaw-2853	289	61	will	will	AUX
taxlaw-2853	289	62	be	be	AUX
taxlaw-2853	289	63	called	call	VERB
taxlaw-2853	289	64	upon	upon	SCONJ
taxlaw-2853	289	65	in	in	ADP
taxlaw-2853	289	66	various	various	ADJ
taxlaw-2853	289	67	settings	setting	NOUN
taxlaw-2853	289	68	to	to	PART
taxlaw-2853	289	69	make	make	VERB
taxlaw-2853	289	70	decisions	decision	NOUN
taxlaw-2853	289	71	in	in	ADP
taxlaw-2853	289	72	the	the	DET
taxlaw-2853	289	73	face	face	NOUN
taxlaw-2853	289	74	of	of	ADP
taxlaw-2853	289	75	competing	compete	VERB
taxlaw-2853	289	76	values	value	NOUN
taxlaw-2853	289	77	.	.	PUNCT
taxlaw-2853	290	1	”87	”87	PROPN
taxlaw-2853	290	2	further	far	ADV
taxlaw-2853	290	3	,	,	PUNCT
taxlaw-2853	290	4	the	the	DET
taxlaw-2853	290	5	value	value	NOUN
taxlaw-2853	290	6	of	of	ADP
taxlaw-2853	290	7	context	context	NOUN
taxlaw-2853	290	8	-	-	PUNCT
taxlaw-2853	290	9	specific	specific	ADJ
taxlaw-2853	290	10	professional	professional	ADJ
taxlaw-2853	290	11	identity	identity	NOUN
taxlaw-2853	290	12	development	development	NOUN
taxlaw-2853	290	13	is	be	AUX
taxlaw-2853	290	14	an	an	DET
taxlaw-2853	290	15	additional	additional	ADJ
taxlaw-2853	290	16	reason	reason	NOUN
taxlaw-2853	290	17	why	why	SCONJ
taxlaw-2853	290	18	this	this	DET
taxlaw-2853	290	19	type	type	NOUN
taxlaw-2853	290	20	of	of	ADP
taxlaw-2853	290	21	education	education	NOUN
taxlaw-2853	290	22	can	can	AUX
taxlaw-2853	290	23	not	not	PART
taxlaw-2853	290	24	be	be	AUX
taxlaw-2853	290	25	relegated	relegate	VERB
taxlaw-2853	290	26	to	to	ADP
taxlaw-2853	290	27	clinics	clinic	NOUN
taxlaw-2853	290	28	.	.	PUNCT
taxlaw-2853	291	1	although	although	SCONJ
taxlaw-2853	291	2	clinics	clinic	NOUN
taxlaw-2853	291	3	and	and	CCONJ
taxlaw-2853	291	4	externships	externship	NOUN
taxlaw-2853	291	5	play	play	VERB
taxlaw-2853	291	6	an	an	DET
taxlaw-2853	291	7	important	important	ADJ
taxlaw-2853	291	8	role	role	NOUN
taxlaw-2853	291	9	in	in	ADP
taxlaw-2853	291	10	professional	professional	ADJ
taxlaw-2853	291	11	formation	formation	NOUN
taxlaw-2853	291	12	,	,	PUNCT
taxlaw-2853	291	13	schools	school	NOUN
taxlaw-2853	291	14	can	can	AUX
taxlaw-2853	291	15	not	not	PART
taxlaw-2853	291	16	have	have	VERB
taxlaw-2853	291	17	clinical	clinical	ADJ
taxlaw-2853	291	18	opportunities	opportunity	NOUN
taxlaw-2853	291	19	in	in	ADP
taxlaw-2853	291	20	every	every	DET
taxlaw-2853	291	21	subject	subject	NOUN
taxlaw-2853	291	22	matter	matter	NOUN
taxlaw-2853	291	23	.	.	PUNCT
taxlaw-2853	292	1	in	in	ADP
taxlaw-2853	292	2	particular	particular	ADJ
taxlaw-2853	292	3	,	,	PUNCT
taxlaw-2853	292	4	most	most	ADJ
taxlaw-2853	292	5	schools	school	NOUN
taxlaw-2853	292	6	do	do	AUX
taxlaw-2853	292	7	not	not	PART
taxlaw-2853	292	8	have	have	VERB
taxlaw-2853	292	9	tax	tax	NOUN
taxlaw-2853	292	10	clinics	clinic	NOUN
taxlaw-2853	292	11	(	(	PUNCT
taxlaw-2853	292	12	i.e.	i.e.	X
taxlaw-2853	292	13	,	,	PUNCT
taxlaw-2853	292	14	the	the	DET
taxlaw-2853	292	15	particular	particular	ADJ
taxlaw-2853	292	16	doctrinal	doctrinal	ADJ
taxlaw-2853	292	17	focus	focus	NOUN
taxlaw-2853	292	18	of	of	ADP
taxlaw-2853	292	19	this	this	DET
taxlaw-2853	292	20	article	article	NOUN
taxlaw-2853	292	21	)	)	PUNCT
taxlaw-2853	292	22	,	,	PUNCT
taxlaw-2853	292	23	and	and	CCONJ
taxlaw-2853	292	24	even	even	ADV
taxlaw-2853	292	25	among	among	ADP
taxlaw-2853	292	26	schools	school	NOUN
taxlaw-2853	292	27	that	that	PRON
taxlaw-2853	292	28	do	do	AUX
taxlaw-2853	292	29	have	have	VERB
taxlaw-2853	292	30	tax	tax	NOUN
taxlaw-2853	292	31	clinics	clinic	NOUN
taxlaw-2853	292	32	,	,	PUNCT
taxlaw-2853	292	33	only	only	ADV
taxlaw-2853	292	34	a	a	DET
taxlaw-2853	292	35	limited	limited	ADJ
taxlaw-2853	292	36	number	number	NOUN
taxlaw-2853	292	37	of	of	ADP
taxlaw-2853	292	38	students	student	NOUN
taxlaw-2853	292	39	can	can	AUX
taxlaw-2853	292	40	participate	participate	VERB
taxlaw-2853	292	41	.	.	PUNCT
taxlaw-2853	293	1	thus	thus	ADV
taxlaw-2853	293	2	,	,	PUNCT
taxlaw-2853	293	3	tax	tax	NOUN
taxlaw-2853	293	4	clinics	clinic	NOUN
taxlaw-2853	293	5	and	and	CCONJ
taxlaw-2853	293	6	externships	externship	NOUN
taxlaw-2853	293	7	can	can	AUX
taxlaw-2853	293	8	not	not	PART
taxlaw-2853	293	9	generally	generally	ADV
taxlaw-2853	293	10	be	be	AUX
taxlaw-2853	293	11	depended	depend	VERB
taxlaw-2853	293	12	upon	upon	SCONJ
taxlaw-2853	293	13	to	to	PART
taxlaw-2853	293	14	provide	provide	VERB
taxlaw-2853	293	15	all	all	DET
taxlaw-2853	293	16	tax	tax	NOUN
taxlaw-2853	293	17	-	-	PUNCT
taxlaw-2853	293	18	interested	interested	ADJ
taxlaw-2853	293	19	students	student	NOUN
taxlaw-2853	293	20	with	with	ADP
taxlaw-2853	293	21	opportunities	opportunity	NOUN
taxlaw-2853	293	22	to	to	PART
taxlaw-2853	293	23	develop	develop	VERB
taxlaw-2853	293	24	their	their	PRON
taxlaw-2853	293	25	context	context	NOUN
taxlaw-2853	293	26	-	-	PUNCT
taxlaw-2853	293	27	specific	specific	ADJ
taxlaw-2853	293	28	ethical	ethical	ADJ
taxlaw-2853	293	29	professional	professional	ADJ
taxlaw-2853	293	30	identities	identity	NOUN
taxlaw-2853	293	31	.	.	PUNCT
taxlaw-2853	294	1	doctrinal	doctrinal	ADJ
taxlaw-2853	294	2	tax	tax	NOUN
taxlaw-2853	294	3	classes	class	NOUN
taxlaw-2853	294	4	,	,	PUNCT
taxlaw-2853	294	5	whether	whether	SCONJ
taxlaw-2853	294	6	in	in	ADP
taxlaw-2853	294	7	lecture	lecture	NOUN
taxlaw-2853	294	8	or	or	CCONJ
taxlaw-2853	294	9	seminar	seminar	NOUN
taxlaw-2853	294	10	format	format	NOUN
taxlaw-2853	294	11	,	,	PUNCT
taxlaw-2853	294	12	have	have	VERB
taxlaw-2853	294	13	a	a	DET
taxlaw-2853	294	14	much	much	ADV
taxlaw-2853	294	15	broader	broad	ADJ
taxlaw-2853	294	16	reach	reach	NOUN
taxlaw-2853	294	17	.	.	PUNCT
taxlaw-2853	295	1	incorporating	incorporate	VERB
taxlaw-2853	295	2	professional	professional	ADJ
taxlaw-2853	295	3	identity	identity	NOUN
taxlaw-2853	295	4	considerations	consideration	NOUN
taxlaw-2853	295	5	into	into	ADP
taxlaw-2853	295	6	subject	subject	ADJ
taxlaw-2853	295	7	-	-	PUNCT
taxlaw-2853	295	8	matter	matter	NOUN
taxlaw-2853	295	9	specific	specific	ADJ
taxlaw-2853	295	10	classes	class	NOUN
taxlaw-2853	295	11	can	can	AUX
taxlaw-2853	295	12	also	also	ADV
taxlaw-2853	295	13	enhance	enhance	VERB
taxlaw-2853	295	14	student	student	NOUN
taxlaw-2853	295	15	learning	learning	NOUN
taxlaw-2853	295	16	in	in	ADP
taxlaw-2853	295	17	those	those	DET
taxlaw-2853	295	18	classes	class	NOUN
taxlaw-2853	295	19	.	.	PUNCT
taxlaw-2853	296	1	in	in	ADP
taxlaw-2853	296	2	addition	addition	NOUN
taxlaw-2853	296	3	to	to	ADP
taxlaw-2853	296	4	helping	help	VERB
taxlaw-2853	296	5	students	student	NOUN
taxlaw-2853	296	6	shift	shift	VERB
taxlaw-2853	296	7	toward	toward	ADP
taxlaw-2853	296	8	the	the	DET
taxlaw-2853	296	9	mindset	mindset	NOUN
taxlaw-2853	296	10	of	of	ADP
taxlaw-2853	296	11	an	an	DET
taxlaw-2853	296	12	aspiring	aspiring	ADJ
taxlaw-2853	296	13	practitioner	practitioner	NOUN
taxlaw-2853	296	14	,	,	PUNCT
taxlaw-2853	296	15	incorporating	incorporate	VERB
taxlaw-2853	296	16	professional	professional	ADJ
taxlaw-2853	296	17	identity	identity	NOUN
taxlaw-2853	296	18	considerations	consideration	NOUN
taxlaw-2853	296	19	into	into	ADP
taxlaw-2853	296	20	a	a	DET
taxlaw-2853	296	21	doctrinal	doctrinal	ADJ
taxlaw-2853	296	22	course	course	NOUN
taxlaw-2853	296	23	can	can	AUX
taxlaw-2853	296	24	“	"	PUNCT
taxlaw-2853	296	25	enhance	enhance	VERB
taxlaw-2853	296	26	[	[	X
taxlaw-2853	296	27	students	student	NOUN
taxlaw-2853	296	28	’	'	PUNCT
taxlaw-2853	296	29	]	]	PUNCT
taxlaw-2853	296	30	understanding	understanding	NOUN
taxlaw-2853	296	31	.	.	PUNCT
taxlaw-2853	296	32	.	.	PUNCT
taxlaw-2853	297	1	.	.	PUNCT
taxlaw-2853	298	1	of	of	ADP
taxlaw-2853	298	2	the	the	DET
taxlaw-2853	298	3	law	law	NOUN
taxlaw-2853	298	4	of	of	ADP
taxlaw-2853	298	5	the	the	DET
taxlaw-2853	298	6	course	course	NOUN
taxlaw-2853	298	7	”	"	PUNCT
taxlaw-2853	298	8	and	and	CCONJ
taxlaw-2853	298	9	“	"	PUNCT
taxlaw-2853	298	10	keep	keep	VERB
taxlaw-2853	298	11	them	they	PRON
taxlaw-2853	298	12	fully	fully	ADV
taxlaw-2853	298	13	engaged	engage	VERB
taxlaw-2853	298	14	in	in	ADP
taxlaw-2853	298	15	the	the	DET
taxlaw-2853	298	16	doctrinal	doctrinal	ADJ
taxlaw-2853	298	17	subject	subject	NOUN
taxlaw-2853	298	18	matter	matter	NOUN
taxlaw-2853	298	19	.	.	PUNCT
taxlaw-2853	299	1	”88	”88	ADJ
taxlaw-2853	299	2	some	some	DET
taxlaw-2853	299	3	doctrinal	doctrinal	ADJ
taxlaw-2853	299	4	textbooks	textbook	NOUN
taxlaw-2853	299	5	adopt	adopt	VERB
taxlaw-2853	299	6	these	these	DET
taxlaw-2853	299	7	insights	insight	NOUN
taxlaw-2853	299	8	and	and	CCONJ
taxlaw-2853	299	9	include	include	VERB
taxlaw-2853	299	10	reflection	reflection	NOUN
taxlaw-2853	299	11	questions	question	NOUN
taxlaw-2853	299	12	or	or	CCONJ
taxlaw-2853	299	13	other	other	ADJ
taxlaw-2853	299	14	problems	problem	NOUN
taxlaw-2853	299	15	that	that	PRON
taxlaw-2853	299	16	are	be	AUX
taxlaw-2853	299	17	intended	intend	VERB
taxlaw-2853	299	18	to	to	PART
taxlaw-2853	299	19	engage	engage	VERB
taxlaw-2853	299	20	students	student	NOUN
taxlaw-2853	299	21	on	on	ADP
taxlaw-2853	299	22	professional	professional	ADJ
taxlaw-2853	299	23	identity	identity	NOUN
taxlaw-2853	299	24	questions	question	NOUN
taxlaw-2853	299	25	in	in	ADP
taxlaw-2853	299	26	82	82	NUM
taxlaw-2853	299	27	clea	clea	ADJ
taxlaw-2853	299	28	report	report	NOUN
taxlaw-2853	299	29	,	,	PUNCT
taxlaw-2853	299	30	supra	supra	PROPN
taxlaw-2853	299	31	note	note	NOUN
taxlaw-2853	299	32	3	3	NUM
taxlaw-2853	299	33	.	.	NOUN
taxlaw-2853	299	34	83	83	NUM
taxlaw-2853	299	35	carnegie	carnegie	NOUN
taxlaw-2853	299	36	summary	summary	NOUN
taxlaw-2853	299	37	,	,	PUNCT
taxlaw-2853	299	38	supra	supra	PROPN
taxlaw-2853	299	39	note	note	NOUN
taxlaw-2853	299	40	2	2	NUM
taxlaw-2853	299	41	,	,	PUNCT
taxlaw-2853	299	42	at	at	ADP
taxlaw-2853	299	43	9	9	NUM
taxlaw-2853	299	44	(	(	PUNCT
taxlaw-2853	299	45	noting	note	VERB
taxlaw-2853	299	46	that	that	SCONJ
taxlaw-2853	299	47	“	"	PUNCT
taxlaw-2853	299	48	demands	demand	NOUN
taxlaw-2853	299	49	of	of	ADP
taxlaw-2853	299	50	an	an	DET
taxlaw-2853	299	51	integrative	integrative	ADJ
taxlaw-2853	299	52	approach	approach	NOUN
taxlaw-2853	299	53	require	require	VERB
taxlaw-2853	299	54	both	both	DET
taxlaw-2853	299	55	attention	attention	NOUN
taxlaw-2853	299	56	to	to	ADP
taxlaw-2853	299	57	how	how	SCONJ
taxlaw-2853	299	58	fully	fully	ADV
taxlaw-2853	299	59	ethical	ethical	ADJ
taxlaw-2853	299	60	-	-	PUNCT
taxlaw-2853	299	61	social	social	ADJ
taxlaw-2853	299	62	issues	issue	NOUN
taxlaw-2853	299	63	pervade	pervade	VERB
taxlaw-2853	299	64	the	the	DET
taxlaw-2853	299	65	doctrinal	doctrinal	ADJ
taxlaw-2853	299	66	and	and	CCONJ
taxlaw-2853	299	67	lawyering	lawyere	VERB
taxlaw-2853	299	68	curricula	curricula	NOUN
taxlaw-2853	299	69	and	and	CCONJ
taxlaw-2853	299	70	the	the	DET
taxlaw-2853	299	71	provision	provision	NOUN
taxlaw-2853	299	72	of	of	ADP
taxlaw-2853	299	73	educational	educational	ADJ
taxlaw-2853	299	74	experiences	experience	NOUN
taxlaw-2853	299	75	directly	directly	ADV
taxlaw-2853	299	76	concerned	concerned	ADJ
taxlaw-2853	299	77	with	with	ADP
taxlaw-2853	299	78	the	the	DET
taxlaw-2853	299	79	values	value	NOUN
taxlaw-2853	299	80	and	and	CCONJ
taxlaw-2853	299	81	situation	situation	NOUN
taxlaw-2853	299	82	of	of	ADP
taxlaw-2853	299	83	the	the	DET
taxlaw-2853	299	84	law	law	NOUN
taxlaw-2853	299	85	and	and	CCONJ
taxlaw-2853	299	86	the	the	DET
taxlaw-2853	299	87	legal	legal	ADJ
taxlaw-2853	299	88	profession	profession	NOUN
taxlaw-2853	299	89	.	.	PUNCT
taxlaw-2853	299	90	”	"	PUNCT
taxlaw-2853	299	91	)	)	PUNCT
taxlaw-2853	299	92	.	.	PUNCT
taxlaw-2853	300	1	84	84	NUM
taxlaw-2853	300	2	carnegie	carnegie	NOUN
taxlaw-2853	300	3	report	report	NOUN
taxlaw-2853	300	4	,	,	PUNCT
taxlaw-2853	300	5	supra	supra	PROPN
taxlaw-2853	300	6	note	note	NOUN
taxlaw-2853	300	7	2	2	NUM
taxlaw-2853	300	8	,	,	PUNCT
taxlaw-2853	300	9	at	at	ADP
taxlaw-2853	300	10	147	147	NUM
taxlaw-2853	300	11	.	.	NOUN
taxlaw-2853	300	12	85	85	NUM
taxlaw-2853	300	13	see	see	VERB
taxlaw-2853	300	14	,	,	PUNCT
taxlaw-2853	300	15	e.g.	e.g.	ADV
taxlaw-2853	300	16	,	,	PUNCT
taxlaw-2853	300	17	thomson	thomson	PROPN
taxlaw-2853	300	18	,	,	PUNCT
taxlaw-2853	300	19	supra	supra	PROPN
taxlaw-2853	300	20	note	note	PROPN
taxlaw-2853	300	21	4	4	NUM
taxlaw-2853	300	22	,	,	PUNCT
taxlaw-2853	300	23	at	at	ADP
taxlaw-2853	300	24	326	326	NUM
taxlaw-2853	300	25	;	;	PUNCT
taxlaw-2853	300	26	madison	madison	PROPN
taxlaw-2853	300	27	&	&	CCONJ
taxlaw-2853	300	28	gantt	gantt	PROPN
taxlaw-2853	300	29	,	,	PUNCT
taxlaw-2853	300	30	supra	supra	PROPN
taxlaw-2853	300	31	note	note	NOUN
taxlaw-2853	300	32	4	4	NUM
taxlaw-2853	300	33	,	,	PUNCT
taxlaw-2853	300	34	at	at	ADP
taxlaw-2853	300	35	397	397	NUM
taxlaw-2853	300	36	.	.	PUNCT
taxlaw-2853	301	1	86	86	NUM
taxlaw-2853	301	2	thomson	thomson	NOUN
taxlaw-2853	301	3	,	,	PUNCT
taxlaw-2853	301	4	supra	supra	PROPN
taxlaw-2853	301	5	note	note	PROPN
taxlaw-2853	301	6	4	4	NUM
taxlaw-2853	301	7	,	,	PUNCT
taxlaw-2853	301	8	at	at	ADP
taxlaw-2853	301	9	323	323	NUM
taxlaw-2853	301	10	-	-	SYM
taxlaw-2853	301	11	26	26	NUM
taxlaw-2853	301	12	.	.	PUNCT
taxlaw-2853	302	1	87	87	NUM
taxlaw-2853	302	2	gantt	gantt	PROPN
taxlaw-2853	302	3	&	&	CCONJ
taxlaw-2853	302	4	madison	madison	PROPN
taxlaw-2853	302	5	,	,	PUNCT
taxlaw-2853	302	6	supra	supra	PROPN
taxlaw-2853	302	7	note	note	PROPN
taxlaw-2853	302	8	10	10	NUM
taxlaw-2853	302	9	,	,	PUNCT
taxlaw-2853	302	10	at	at	ADP
taxlaw-2853	302	11	267	267	NUM
taxlaw-2853	302	12	.	.	PUNCT
taxlaw-2853	302	13	88	88	NUM
taxlaw-2853	302	14	schaefer	schaefer	NOUN
taxlaw-2853	302	15	,	,	PUNCT
taxlaw-2853	302	16	supra	supra	PROPN
taxlaw-2853	302	17	note	note	PROPN
taxlaw-2853	302	18	11	11	NUM
taxlaw-2853	302	19	,	,	PUNCT
taxlaw-2853	302	20	at	at	ADP
taxlaw-2853	302	21	271	271	NUM
taxlaw-2853	302	22	.	.	NOUN
taxlaw-2853	302	23	2017	2017	NUM
taxlaw-2853	302	24	]	]	PUNCT
taxlaw-2853	302	25	fostering	foster	VERB
taxlaw-2853	302	26	ethical	ethical	ADJ
taxlaw-2853	302	27	professional	professional	ADJ
taxlaw-2853	302	28	identity	identity	NOUN
taxlaw-2853	302	29	in	in	ADP
taxlaw-2853	302	30	tax	tax	NOUN
taxlaw-2853	302	31	231	231	NUM
taxlaw-2853	302	32	the	the	DET
taxlaw-2853	302	33	particular	particular	ADJ
taxlaw-2853	302	34	doctrinal	doctrinal	ADJ
taxlaw-2853	302	35	context	context	NOUN
taxlaw-2853	302	36	.	.	PUNCT
taxlaw-2853	303	1	89	89	NUM
taxlaw-2853	303	2	however	however	ADV
taxlaw-2853	303	3	,	,	PUNCT
taxlaw-2853	303	4	this	this	PRON
taxlaw-2853	303	5	is	be	AUX
taxlaw-2853	303	6	still	still	ADV
taxlaw-2853	303	7	relatively	relatively	ADV
taxlaw-2853	303	8	uncommon	uncommon	ADJ
taxlaw-2853	303	9	among	among	ADP
taxlaw-2853	303	10	doctrinal	doctrinal	ADJ
taxlaw-2853	303	11	textbooks.90	textbooks.90	NOUN
taxlaw-2853	303	12	particularly	particularly	ADV
taxlaw-2853	303	13	where	where	SCONJ
taxlaw-2853	303	14	the	the	DET
taxlaw-2853	303	15	textbooks	textbook	NOUN
taxlaw-2853	303	16	do	do	AUX
taxlaw-2853	303	17	not	not	PART
taxlaw-2853	303	18	include	include	VERB
taxlaw-2853	303	19	professional	professional	ADJ
taxlaw-2853	303	20	identity	identity	NOUN
taxlaw-2853	303	21	modules	module	NOUN
taxlaw-2853	303	22	,	,	PUNCT
taxlaw-2853	303	23	it	it	PRON
taxlaw-2853	303	24	can	can	AUX
taxlaw-2853	303	25	require	require	VERB
taxlaw-2853	303	26	significant	significant	ADJ
taxlaw-2853	303	27	“	"	PUNCT
taxlaw-2853	303	28	additional	additional	ADJ
taxlaw-2853	303	29	preparation	preparation	NOUN
taxlaw-2853	303	30	and	and	CCONJ
taxlaw-2853	303	31	thought	think	VERB
taxlaw-2853	303	32	to	to	PART
taxlaw-2853	303	33	introduce	introduce	VERB
taxlaw-2853	303	34	professionalism	professionalism	NOUN
taxlaw-2853	303	35	[	[	X
taxlaw-2853	303	36	and	and	CCONJ
taxlaw-2853	303	37	professional	professional	ADJ
taxlaw-2853	303	38	identity	identity	NOUN
taxlaw-2853	303	39	development	development	NOUN
taxlaw-2853	303	40	]	]	PUNCT
taxlaw-2853	303	41	issues	issue	NOUN
taxlaw-2853	303	42	into	into	ADP
taxlaw-2853	303	43	[	[	X
taxlaw-2853	303	44	doctrinal	doctrinal	ADJ
taxlaw-2853	303	45	]	]	PUNCT
taxlaw-2853	303	46	courses	course	NOUN
taxlaw-2853	303	47	.	.	PUNCT
taxlaw-2853	303	48	”91	”91	NOUN
taxlaw-2853	303	49	thus	thus	ADV
taxlaw-2853	303	50	,	,	PUNCT
taxlaw-2853	303	51	the	the	DET
taxlaw-2853	303	52	goal	goal	NOUN
taxlaw-2853	303	53	of	of	ADP
taxlaw-2853	303	54	this	this	DET
taxlaw-2853	303	55	article	article	NOUN
taxlaw-2853	303	56	is	be	AUX
taxlaw-2853	303	57	to	to	PART
taxlaw-2853	303	58	make	make	VERB
taxlaw-2853	303	59	that	that	DET
taxlaw-2853	303	60	process	process	NOUN
taxlaw-2853	303	61	easier	easy	ADJ
taxlaw-2853	303	62	for	for	ADP
taxlaw-2853	303	63	professors	professor	NOUN
taxlaw-2853	303	64	who	who	PRON
taxlaw-2853	303	65	want	want	VERB
taxlaw-2853	303	66	to	to	PART
taxlaw-2853	303	67	add	add	VERB
taxlaw-2853	303	68	a	a	DET
taxlaw-2853	303	69	professional	professional	ADJ
taxlaw-2853	303	70	identity	identity	NOUN
taxlaw-2853	303	71	component	component	NOUN
taxlaw-2853	303	72	to	to	ADP
taxlaw-2853	303	73	their	their	PRON
taxlaw-2853	303	74	tax	tax	NOUN
taxlaw-2853	303	75	courses	course	NOUN
taxlaw-2853	303	76	.	.	PUNCT
taxlaw-2853	304	1	b.	b.	VERB
taxlaw-2853	305	1	what	what	PRON
taxlaw-2853	305	2	subject	subject	ADJ
taxlaw-2853	305	3	?	?	PUNCT
taxlaw-2853	305	4	tax	tax	NOUN
taxlaw-2853	305	5	.	.	PUNCT
taxlaw-2853	306	1	this	this	DET
taxlaw-2853	306	2	article	article	NOUN
taxlaw-2853	306	3	focuses	focus	VERB
taxlaw-2853	306	4	on	on	ADP
taxlaw-2853	306	5	helping	help	VERB
taxlaw-2853	306	6	students	student	NOUN
taxlaw-2853	306	7	develop	develop	VERB
taxlaw-2853	306	8	their	their	PRON
taxlaw-2853	306	9	professional	professional	ADJ
taxlaw-2853	306	10	identity	identity	NOUN
taxlaw-2853	306	11	as	as	ADP
taxlaw-2853	306	12	aspiring	aspire	VERB
taxlaw-2853	306	13	tax	tax	NOUN
taxlaw-2853	306	14	lawyers	lawyer	NOUN
taxlaw-2853	306	15	.	.	PUNCT
taxlaw-2853	307	1	thus	thus	ADV
taxlaw-2853	307	2	,	,	PUNCT
taxlaw-2853	307	3	this	this	DET
taxlaw-2853	307	4	section	section	NOUN
taxlaw-2853	307	5	will	will	AUX
taxlaw-2853	307	6	explain	explain	VERB
taxlaw-2853	307	7	why	why	SCONJ
taxlaw-2853	307	8	this	this	DET
taxlaw-2853	307	9	task	task	NOUN
taxlaw-2853	307	10	is	be	AUX
taxlaw-2853	307	11	particularly	particularly	ADV
taxlaw-2853	307	12	valuable	valuable	ADJ
taxlaw-2853	307	13	in	in	ADP
taxlaw-2853	307	14	the	the	DET
taxlaw-2853	307	15	tax	tax	NOUN
taxlaw-2853	307	16	area	area	NOUN
taxlaw-2853	307	17	,	,	PUNCT
taxlaw-2853	307	18	and	and	CCONJ
taxlaw-2853	307	19	then	then	ADV
taxlaw-2853	307	20	will	will	AUX
taxlaw-2853	307	21	articulate	articulate	VERB
taxlaw-2853	307	22	several	several	ADJ
taxlaw-2853	307	23	different	different	ADJ
taxlaw-2853	307	24	potential	potential	ADJ
taxlaw-2853	307	25	lawyering	lawyere	VERB
taxlaw-2853	307	26	philosophies	philosophy	NOUN
taxlaw-2853	307	27	that	that	PRON
taxlaw-2853	307	28	students	student	NOUN
taxlaw-2853	307	29	or	or	CCONJ
taxlaw-2853	307	30	practitioners	practitioner	NOUN
taxlaw-2853	307	31	could	could	AUX
taxlaw-2853	307	32	adopt	adopt	VERB
taxlaw-2853	307	33	as	as	ADP
taxlaw-2853	307	34	foundational	foundational	ADJ
taxlaw-2853	307	35	for	for	ADP
taxlaw-2853	307	36	their	their	PRON
taxlaw-2853	307	37	ethical	ethical	ADJ
taxlaw-2853	307	38	professional	professional	ADJ
taxlaw-2853	307	39	identity	identity	NOUN
taxlaw-2853	307	40	in	in	ADP
taxlaw-2853	307	41	tax	tax	NOUN
taxlaw-2853	307	42	practice	practice	NOUN
taxlaw-2853	307	43	.	.	PUNCT
taxlaw-2853	308	1	1	1	X
taxlaw-2853	308	2	.	.	X
taxlaw-2853	308	3	ethical	ethical	ADJ
taxlaw-2853	308	4	professional	professional	ADJ
taxlaw-2853	308	5	identity	identity	NOUN
taxlaw-2853	308	6	is	be	AUX
taxlaw-2853	308	7	particularly	particularly	ADV
taxlaw-2853	308	8	important	important	ADJ
taxlaw-2853	308	9	in	in	ADP
taxlaw-2853	308	10	tax	tax	NOUN
taxlaw-2853	308	11	the	the	DET
taxlaw-2853	308	12	development	development	NOUN
taxlaw-2853	308	13	of	of	ADP
taxlaw-2853	308	14	ethical	ethical	ADJ
taxlaw-2853	308	15	professional	professional	ADJ
taxlaw-2853	308	16	identity	identity	NOUN
taxlaw-2853	308	17	is	be	AUX
taxlaw-2853	308	18	particularly	particularly	ADV
taxlaw-2853	308	19	important	important	ADJ
taxlaw-2853	308	20	for	for	ADP
taxlaw-2853	308	21	future	future	ADJ
taxlaw-2853	308	22	tax	tax	NOUN
taxlaw-2853	308	23	lawyers.92	lawyers.92	ADJ
taxlaw-2853	308	24	this	this	PRON
taxlaw-2853	308	25	is	be	AUX
taxlaw-2853	308	26	for	for	ADP
taxlaw-2853	308	27	several	several	ADJ
taxlaw-2853	308	28	reasons	reason	NOUN
taxlaw-2853	308	29	including	include	VERB
taxlaw-2853	308	30	the	the	DET
taxlaw-2853	308	31	impact	impact	NOUN
taxlaw-2853	308	32	of	of	ADP
taxlaw-2853	308	33	each	each	DET
taxlaw-2853	308	34	practitioner	practitioner	NOUN
taxlaw-2853	308	35	’s	’s	PART
taxlaw-2853	308	36	professional	professional	ADJ
taxlaw-2853	308	37	identity	identity	NOUN
taxlaw-2853	308	38	on	on	ADP
taxlaw-2853	308	39	(	(	PUNCT
taxlaw-2853	308	40	a	a	PRON
taxlaw-2853	308	41	)	)	PUNCT
taxlaw-2853	308	42	compliance	compliance	NOUN
taxlaw-2853	308	43	and	and	CCONJ
taxlaw-2853	308	44	revenue	revenue	NOUN
taxlaw-2853	308	45	collection	collection	NOUN
taxlaw-2853	308	46	,	,	PUNCT
taxlaw-2853	308	47	(	(	PUNCT
taxlaw-2853	308	48	b	b	NOUN
taxlaw-2853	308	49	)	)	PUNCT
taxlaw-2853	308	50	tax	tax	NOUN
taxlaw-2853	308	51	morale	morale	NOUN
taxlaw-2853	308	52	and	and	CCONJ
taxlaw-2853	308	53	taxpayer	taxpayer	NOUN
taxlaw-2853	308	54	rights	right	NOUN
taxlaw-2853	308	55	,	,	PUNCT
taxlaw-2853	308	56	(	(	PUNCT
taxlaw-2853	308	57	c	c	X
taxlaw-2853	308	58	)	)	PUNCT
taxlaw-2853	308	59	the	the	DET
taxlaw-2853	308	60	reputation	reputation	NOUN
taxlaw-2853	308	61	of	of	ADP
taxlaw-2853	308	62	the	the	DET
taxlaw-2853	308	63	tax	tax	NOUN
taxlaw-2853	308	64	profession	profession	NOUN
taxlaw-2853	308	65	,	,	PUNCT
taxlaw-2853	308	66	and	and	CCONJ
taxlaw-2853	308	67	(	(	PUNCT
taxlaw-2853	308	68	d	d	X
taxlaw-2853	308	69	)	)	PUNCT
taxlaw-2853	308	70	how	how	SCONJ
taxlaw-2853	308	71	she	she	PRON
taxlaw-2853	308	72	operationalizes	operationalize	VERB
taxlaw-2853	308	73	the	the	DET
taxlaw-2853	308	74	taxspecific	taxspecific	ADJ
taxlaw-2853	308	75	rules	rule	NOUN
taxlaw-2853	308	76	of	of	ADP
taxlaw-2853	308	77	ethics	ethic	NOUN
taxlaw-2853	308	78	and	and	CCONJ
taxlaw-2853	308	79	standards	standard	NOUN
taxlaw-2853	308	80	of	of	ADP
taxlaw-2853	308	81	practice	practice	NOUN
taxlaw-2853	308	82	.	.	PUNCT
taxlaw-2853	309	1	i.	i.	PROPN
taxlaw-2853	309	2	compliance	compliance	PROPN
taxlaw-2853	309	3	&	&	CCONJ
taxlaw-2853	309	4	revenue	revenue	NOUN
taxlaw-2853	309	5	collection	collection	NOUN
taxlaw-2853	309	6	the	the	DET
taxlaw-2853	309	7	manner	manner	NOUN
taxlaw-2853	309	8	in	in	ADP
taxlaw-2853	309	9	which	which	PRON
taxlaw-2853	309	10	a	a	DET
taxlaw-2853	309	11	tax	tax	NOUN
taxlaw-2853	309	12	adviser	adviser	NOUN
taxlaw-2853	309	13	approaches	approach	VERB
taxlaw-2853	309	14	her	her	PRON
taxlaw-2853	309	15	role	role	NOUN
taxlaw-2853	309	16	can	can	AUX
taxlaw-2853	309	17	have	have	VERB
taxlaw-2853	309	18	an	an	DET
taxlaw-2853	309	19	important	important	ADJ
taxlaw-2853	309	20	impact	impact	NOUN
taxlaw-2853	309	21	on	on	ADP
taxlaw-2853	309	22	compliance	compliance	NOUN
taxlaw-2853	309	23	and	and	CCONJ
taxlaw-2853	309	24	revenue	revenue	NOUN
taxlaw-2853	309	25	collection	collection	NOUN
taxlaw-2853	309	26	.	.	PUNCT
taxlaw-2853	310	1	the	the	DET
taxlaw-2853	310	2	resource	resource	NOUN
taxlaw-2853	310	3	constraints	constraint	NOUN
taxlaw-2853	310	4	of	of	ADP
taxlaw-2853	310	5	the	the	DET
taxlaw-2853	310	6	irs93	irs93	PROPN
taxlaw-2853	310	7	lead	lead	VERB
taxlaw-2853	310	8	to	to	ADP
taxlaw-2853	310	9	a	a	DET
taxlaw-2853	310	10	relatively	relatively	ADV
taxlaw-2853	310	11	weak	weak	ADJ
taxlaw-2853	310	12	enforcement	enforcement	NOUN
taxlaw-2853	310	13	mechanism,94	mechanism,94	PROPN
taxlaw-2853	310	14	meaning	mean	VERB
taxlaw-2853	310	15	that	that	SCONJ
taxlaw-2853	310	16	compliance	compliance	NOUN
taxlaw-2853	310	17	and	and	CCONJ
taxlaw-2853	310	18	revenue	revenue	NOUN
taxlaw-2853	310	19	collection	collection	NOUN
taxlaw-2853	310	20	depend	depend	VERB
taxlaw-2853	310	21	heavily	heavily	ADV
taxlaw-2853	310	22	on	on	ADP
taxlaw-2853	310	23	taxpayer	taxpayer	NOUN
taxlaw-2853	310	24	self	self	NOUN
taxlaw-2853	310	25	-	-	PUNCT
taxlaw-2853	310	26	assessment,95	assessment,95	NOUN
taxlaw-2853	310	27	which	which	PRON
taxlaw-2853	310	28	in	in	ADP
taxlaw-2853	310	29	turn	turn	NOUN
taxlaw-2853	310	30	depends	depend	VERB
taxlaw-2853	310	31	on	on	ADP
taxlaw-2853	310	32	tax	tax	NOUN
taxlaw-2853	310	33	89	89	NUM
taxlaw-2853	310	34	see	see	NOUN
taxlaw-2853	310	35	gantt	gantt	PROPN
taxlaw-2853	310	36	&	&	CCONJ
taxlaw-2853	310	37	madison	madison	PROPN
taxlaw-2853	310	38	,	,	PUNCT
taxlaw-2853	310	39	supra	supra	PROPN
taxlaw-2853	310	40	note	note	PROPN
taxlaw-2853	310	41	10	10	NUM
taxlaw-2853	310	42	,	,	PUNCT
taxlaw-2853	310	43	at	at	ADP
taxlaw-2853	310	44	267	267	NUM
taxlaw-2853	310	45	note	note	NOUN
taxlaw-2853	310	46	103	103	NUM
taxlaw-2853	310	47	(	(	PUNCT
taxlaw-2853	310	48	listing	list	VERB
taxlaw-2853	310	49	particular	particular	ADJ
taxlaw-2853	310	50	text	text	NOUN
taxlaw-2853	310	51	series	series	NOUN
taxlaw-2853	310	52	that	that	PRON
taxlaw-2853	310	53	tend	tend	VERB
taxlaw-2853	310	54	to	to	PART
taxlaw-2853	310	55	incorporate	incorporate	VERB
taxlaw-2853	310	56	professional	professional	ADJ
taxlaw-2853	310	57	identity	identity	NOUN
taxlaw-2853	310	58	considerations	consideration	NOUN
taxlaw-2853	310	59	)	)	PUNCT
taxlaw-2853	310	60	.	.	PUNCT
taxlaw-2853	311	1	90	90	NUM
taxlaw-2853	311	2	note	note	VERB
taxlaw-2853	311	3	that	that	SCONJ
taxlaw-2853	311	4	this	this	PRON
taxlaw-2853	311	5	is	be	AUX
taxlaw-2853	311	6	not	not	PART
taxlaw-2853	311	7	a	a	DET
taxlaw-2853	311	8	serious	serious	ADJ
taxlaw-2853	311	9	criticism	criticism	NOUN
taxlaw-2853	311	10	of	of	ADP
taxlaw-2853	311	11	the	the	DET
taxlaw-2853	311	12	many	many	ADJ
taxlaw-2853	311	13	excellent	excellent	ADJ
taxlaw-2853	311	14	textbooks	textbook	NOUN
taxlaw-2853	311	15	available	available	ADJ
taxlaw-2853	311	16	today	today	NOUN
taxlaw-2853	311	17	.	.	PUNCT
taxlaw-2853	312	1	textbook	textbook	NOUN
taxlaw-2853	312	2	authors	author	NOUN
taxlaw-2853	312	3	have	have	VERB
taxlaw-2853	312	4	the	the	DET
taxlaw-2853	312	5	challenging	challenging	ADJ
taxlaw-2853	312	6	task	task	NOUN
taxlaw-2853	312	7	of	of	ADP
taxlaw-2853	312	8	presenting	present	VERB
taxlaw-2853	312	9	complex	complex	ADJ
taxlaw-2853	312	10	material	material	NOUN
taxlaw-2853	312	11	for	for	ADP
taxlaw-2853	312	12	student	student	NOUN
taxlaw-2853	312	13	learning	learning	NOUN
taxlaw-2853	312	14	,	,	PUNCT
taxlaw-2853	312	15	so	so	SCONJ
taxlaw-2853	312	16	they	they	PRON
taxlaw-2853	312	17	understandably	understandably	ADV
taxlaw-2853	312	18	focus	focus	VERB
taxlaw-2853	312	19	primarily	primarily	ADV
taxlaw-2853	312	20	on	on	ADP
taxlaw-2853	312	21	teaching	teach	VERB
taxlaw-2853	312	22	the	the	DET
taxlaw-2853	312	23	relevant	relevant	ADJ
taxlaw-2853	312	24	substantive	substantive	ADJ
taxlaw-2853	312	25	law	law	NOUN
taxlaw-2853	312	26	.	.	PUNCT
taxlaw-2853	313	1	91	91	NUM
taxlaw-2853	313	2	schaefer	schaefer	NOUN
taxlaw-2853	313	3	,	,	PUNCT
taxlaw-2853	313	4	supra	supra	PROPN
taxlaw-2853	313	5	note	note	PROPN
taxlaw-2853	313	6	11	11	NUM
taxlaw-2853	313	7	,	,	PUNCT
taxlaw-2853	313	8	at	at	ADP
taxlaw-2853	313	9	271	271	NUM
taxlaw-2853	313	10	-	-	SYM
taxlaw-2853	313	11	79	79	NUM
taxlaw-2853	313	12	92	92	NUM
taxlaw-2853	313	13	see	see	NOUN
taxlaw-2853	313	14	,	,	PUNCT
taxlaw-2853	313	15	e.g.	e.g.	ADV
taxlaw-2853	313	16	,	,	PUNCT
taxlaw-2853	313	17	john	john	PROPN
taxlaw-2853	313	18	s.	s.	PROPN
taxlaw-2853	313	19	dzienkowski	dzienkowski	PROPN
taxlaw-2853	313	20	&	&	CCONJ
taxlaw-2853	313	21	robert	robert	PROPN
taxlaw-2853	313	22	j.	j.	PROPN
taxlaw-2853	313	23	peroni	peroni	PROPN
taxlaw-2853	313	24	,	,	PUNCT
taxlaw-2853	313	25	the	the	DET
taxlaw-2853	313	26	decline	decline	NOUN
taxlaw-2853	313	27	in	in	ADP
taxlaw-2853	313	28	tax	tax	NOUN
taxlaw-2853	313	29	adviser	adviser	NOUN
taxlaw-2853	313	30	professionalism	professionalism	NOUN
taxlaw-2853	313	31	in	in	ADP
taxlaw-2853	313	32	american	american	ADJ
taxlaw-2853	313	33	society	society	NOUN
taxlaw-2853	313	34	,	,	PUNCT
taxlaw-2853	313	35	84	84	NUM
taxlaw-2853	313	36	fordham	fordham	PROPN
taxlaw-2853	313	37	l.	l.	PROPN
taxlaw-2853	313	38	rev	rev	PROPN
taxlaw-2853	313	39	.	.	PROPN
taxlaw-2853	313	40	2721	2721	NUM
taxlaw-2853	313	41	,	,	PUNCT
taxlaw-2853	313	42	2747	2747	NUM
taxlaw-2853	313	43	(	(	PUNCT
taxlaw-2853	313	44	2016	2016	NUM
taxlaw-2853	313	45	)	)	PUNCT
taxlaw-2853	313	46	(	(	PUNCT
taxlaw-2853	313	47	arguing	argue	VERB
taxlaw-2853	313	48	for	for	ADP
taxlaw-2853	313	49	“	"	PUNCT
taxlaw-2853	313	50	increased	increase	VERB
taxlaw-2853	313	51	emphasis	emphasis	NOUN
taxlaw-2853	313	52	on	on	ADP
taxlaw-2853	313	53	ethics	ethic	NOUN
taxlaw-2853	313	54	in	in	ADP
taxlaw-2853	313	55	training	train	VERB
taxlaw-2853	313	56	tax	tax	NOUN
taxlaw-2853	313	57	professionals	professional	NOUN
taxlaw-2853	313	58	”	"	PUNCT
taxlaw-2853	313	59	)	)	PUNCT
taxlaw-2853	313	60	.	.	PUNCT
taxlaw-2853	314	1	93	93	NUM
taxlaw-2853	314	2	national	national	ADJ
taxlaw-2853	314	3	taxpayer	taxpayer	NOUN
taxlaw-2853	314	4	advocate	advocate	NOUN
taxlaw-2853	314	5	,	,	PUNCT
taxlaw-2853	314	6	annual	annual	ADJ
taxlaw-2853	314	7	report	report	NOUN
taxlaw-2853	314	8	to	to	ADP
taxlaw-2853	314	9	congress	congress	PROPN
taxlaw-2853	314	10	2014	2014	NUM
taxlaw-2853	314	11	,	,	PUNCT
taxlaw-2853	314	12	at	at	ADP
taxlaw-2853	314	13	12	12	NUM
taxlaw-2853	314	14	-	-	SYM
taxlaw-2853	314	15	15	15	NUM
taxlaw-2853	314	16	,	,	PUNCT
taxlaw-2853	314	17	available	available	ADJ
taxlaw-2853	314	18	at	at	ADP
taxlaw-2853	314	19	http://taxpayeradvocate.irs.gov/media/default/documents/2014-annual-report/volume-one.pdf	http://taxpayeradvocate.irs.gov/media/default/documents/2014-annual-report/volume-one.pdf	PROPN
taxlaw-2853	314	20	[	[	X
taxlaw-2853	314	21	https://perma.cc/73y3-qce4	https://perma.cc/73y3-qce4	X
taxlaw-2853	314	22	]	]	X
taxlaw-2853	315	1	[	[	X
taxlaw-2853	315	2	hereinafter	hereinafter	NOUN
taxlaw-2853	315	3	,	,	PUNCT
taxlaw-2853	315	4	nta	nta	PROPN
taxlaw-2853	315	5	report	report	PROPN
taxlaw-2853	315	6	2014	2014	NUM
taxlaw-2853	315	7	]	]	PUNCT
taxlaw-2853	315	8	(	(	PUNCT
taxlaw-2853	315	9	discussing	discuss	VERB
taxlaw-2853	315	10	declining	decline	VERB
taxlaw-2853	315	11	irs	irs	PROPN
taxlaw-2853	315	12	resources	resource	NOUN
taxlaw-2853	315	13	in	in	ADP
taxlaw-2853	315	14	comparison	comparison	NOUN
taxlaw-2853	315	15	to	to	ADP
taxlaw-2853	315	16	the	the	DET
taxlaw-2853	315	17	irs	irs	PROPN
taxlaw-2853	315	18	workload	workload	NOUN
taxlaw-2853	315	19	)	)	PUNCT
taxlaw-2853	315	20	.	.	PUNCT
taxlaw-2853	316	1	94	94	NUM
taxlaw-2853	316	2	for	for	ADP
taxlaw-2853	316	3	example	example	NOUN
taxlaw-2853	316	4	,	,	PUNCT
taxlaw-2853	316	5	only	only	ADV
taxlaw-2853	316	6	approximately	approximately	ADV
taxlaw-2853	316	7	0.7	0.7	NUM
taxlaw-2853	316	8	percent	percent	NOUN
taxlaw-2853	316	9	of	of	ADP
taxlaw-2853	316	10	all	all	DET
taxlaw-2853	316	11	2014	2014	NUM
taxlaw-2853	316	12	tax	tax	NOUN
taxlaw-2853	316	13	returns	return	NOUN
taxlaw-2853	316	14	were	be	AUX
taxlaw-2853	316	15	audited	audit	VERB
taxlaw-2853	316	16	by	by	ADP
taxlaw-2853	316	17	the	the	DET
taxlaw-2853	316	18	irs	irs	PROPN
taxlaw-2853	316	19	.	.	PUNCT
taxlaw-2853	317	1	irs	irs	PROPN
taxlaw-2853	317	2	2015	2015	NUM
taxlaw-2853	317	3	data	datum	NOUN
taxlaw-2853	317	4	book	book	NOUN
taxlaw-2853	317	5	,	,	PUNCT
taxlaw-2853	317	6	at	at	ADP
taxlaw-2853	317	7	21	21	NUM
taxlaw-2853	317	8	,	,	PUNCT
taxlaw-2853	317	9	available	available	ADJ
taxlaw-2853	317	10	at	at	ADP
taxlaw-2853	317	11	https://www.irs.gov/pub/irs-soi/15databk.pdf	https://www.irs.gov/pub/irs-soi/15databk.pdf	NOUN
taxlaw-2853	318	1	[	[	X
taxlaw-2853	318	2	https://perma.cc/8cvj-yzyt	https://perma.cc/8cvj-yzyt	X
taxlaw-2853	318	3	]	]	PUNCT
taxlaw-2853	318	4	.	.	PUNCT
taxlaw-2853	319	1	in	in	ADP
taxlaw-2853	319	2	addition	addition	NOUN
taxlaw-2853	319	3	,	,	PUNCT
taxlaw-2853	319	4	private	private	ADJ
taxlaw-2853	319	5	rights	right	NOUN
taxlaw-2853	319	6	of	of	ADP
taxlaw-2853	319	7	action	action	NOUN
taxlaw-2853	319	8	are	be	AUX
taxlaw-2853	319	9	generally	generally	ADV
taxlaw-2853	319	10	not	not	PART
taxlaw-2853	319	11	available	available	ADJ
taxlaw-2853	319	12	to	to	PART
taxlaw-2853	319	13	supplement	supplement	VERB
taxlaw-2853	319	14	government	government	NOUN
taxlaw-2853	319	15	enforcement	enforcement	NOUN
taxlaw-2853	319	16	in	in	ADP
taxlaw-2853	319	17	the	the	DET
taxlaw-2853	319	18	tax	tax	NOUN
taxlaw-2853	319	19	area	area	NOUN
taxlaw-2853	319	20	.	.	PUNCT
taxlaw-2853	320	1	95	95	NUM
taxlaw-2853	320	2	see	see	VERB
taxlaw-2853	320	3	michael	michael	PROPN
taxlaw-2853	320	4	doran	doran	PROPN
taxlaw-2853	320	5	,	,	PUNCT
taxlaw-2853	320	6	tax	tax	NOUN
taxlaw-2853	320	7	penalties	penalty	NOUN
taxlaw-2853	320	8	and	and	CCONJ
taxlaw-2853	320	9	tax	tax	NOUN
taxlaw-2853	320	10	compliance	compliance	NOUN
taxlaw-2853	320	11	,	,	PUNCT
taxlaw-2853	320	12	46	46	NUM
taxlaw-2853	320	13	harv	harv	NOUN
taxlaw-2853	320	14	.	.	PUNCT
taxlaw-2853	321	1	j.	j.	PROPN
taxlaw-2853	321	2	on	on	ADP
taxlaw-2853	321	3	legis	legis	PROPN
taxlaw-2853	321	4	.	.	PUNCT
taxlaw-2853	322	1	111	111	NUM
taxlaw-2853	322	2	,	,	PUNCT
taxlaw-2853	322	3	142	142	NUM
taxlaw-2853	322	4	-	-	SYM
taxlaw-2853	322	5	44	44	NUM
taxlaw-2853	322	6	(	(	PUNCT
taxlaw-2853	322	7	2009	2009	NUM
taxlaw-2853	322	8	)	)	PUNCT
taxlaw-2853	322	9	(	(	PUNCT
taxlaw-2853	322	10	discussing	discuss	VERB
taxlaw-2853	322	11	the	the	DET
taxlaw-2853	322	12	self	self	NOUN
taxlaw-2853	322	13	-	-	PUNCT
taxlaw-2853	322	14	assessment	assessment	NOUN
taxlaw-2853	322	15	system	system	NOUN
taxlaw-2853	322	16	)	)	PUNCT
taxlaw-2853	322	17	.	.	PUNCT
taxlaw-2853	323	1	232	232	NUM
taxlaw-2853	323	2	columbia	columbia	PROPN
taxlaw-2853	323	3	journal	journal	PROPN
taxlaw-2853	323	4	of	of	ADP
taxlaw-2853	323	5	tax	tax	NOUN
taxlaw-2853	323	6	law	law	NOUN
taxlaw-2853	324	1	[	[	X
taxlaw-2853	324	2	vol.8:215	vol.8:215	NOUN
taxlaw-2853	324	3	advice	advice	NOUN
taxlaw-2853	324	4	provided	provide	VERB
taxlaw-2853	324	5	by	by	ADP
taxlaw-2853	324	6	tax	tax	NOUN
taxlaw-2853	324	7	professionals.96	professionals.96	NOUN
taxlaw-2853	324	8	a	a	DET
taxlaw-2853	324	9	tax	tax	NOUN
taxlaw-2853	324	10	practitioner	practitioner	NOUN
taxlaw-2853	324	11	’s	’s	PART
taxlaw-2853	324	12	professional	professional	ADJ
taxlaw-2853	324	13	identity	identity	NOUN
taxlaw-2853	324	14	can	can	AUX
taxlaw-2853	324	15	affect	affect	VERB
taxlaw-2853	324	16	whether	whether	SCONJ
taxlaw-2853	324	17	she	she	PRON
taxlaw-2853	324	18	is	be	AUX
taxlaw-2853	324	19	willing	willing	ADJ
taxlaw-2853	324	20	to	to	PART
taxlaw-2853	324	21	assist	assist	VERB
taxlaw-2853	324	22	clients	client	NOUN
taxlaw-2853	324	23	in	in	ADP
taxlaw-2853	324	24	particular	particular	ADJ
taxlaw-2853	324	25	transactions.97	transactions.97	NOUN
taxlaw-2853	324	26	for	for	ADP
taxlaw-2853	324	27	example	example	NOUN
taxlaw-2853	324	28	,	,	PUNCT
taxlaw-2853	324	29	when	when	SCONJ
taxlaw-2853	324	30	advising	advise	VERB
taxlaw-2853	324	31	a	a	DET
taxlaw-2853	324	32	client	client	NOUN
taxlaw-2853	324	33	who	who	PRON
taxlaw-2853	324	34	wants	want	VERB
taxlaw-2853	324	35	to	to	PART
taxlaw-2853	324	36	take	take	VERB
taxlaw-2853	324	37	an	an	DET
taxlaw-2853	324	38	aggressive	aggressive	ADJ
taxlaw-2853	324	39	position	position	NOUN
taxlaw-2853	324	40	(	(	PUNCT
taxlaw-2853	324	41	e.g.	e.g.	ADV
taxlaw-2853	324	42	,	,	PUNCT
taxlaw-2853	324	43	one	one	NUM
taxlaw-2853	324	44	for	for	ADP
taxlaw-2853	324	45	which	which	PRON
taxlaw-2853	324	46	there	there	PRON
taxlaw-2853	324	47	is	be	VERB
taxlaw-2853	324	48	only	only	ADV
taxlaw-2853	324	49	substantial	substantial	ADJ
taxlaw-2853	324	50	authority	authority	NOUN
taxlaw-2853	324	51	or	or	CCONJ
taxlaw-2853	324	52	reasonable	reasonable	ADJ
taxlaw-2853	324	53	basis	basis	NOUN
taxlaw-2853	324	54	)	)	PUNCT
taxlaw-2853	324	55	,	,	PUNCT
taxlaw-2853	324	56	a	a	DET
taxlaw-2853	324	57	“	"	PUNCT
taxlaw-2853	324	58	hired	hire	VERB
taxlaw-2853	324	59	gun	gun	NOUN
taxlaw-2853	324	60	”	"	PUNCT
taxlaw-2853	324	61	tax	tax	NOUN
taxlaw-2853	324	62	adviser	adviser	NOUN
taxlaw-2853	324	63	(	(	PUNCT
taxlaw-2853	324	64	i.e.	i.e.	X
taxlaw-2853	324	65	,	,	PUNCT
taxlaw-2853	324	66	who	who	PRON
taxlaw-2853	324	67	views	view	VERB
taxlaw-2853	324	68	herself	herself	PRON
taxlaw-2853	324	69	as	as	ADP
taxlaw-2853	324	70	someone	someone	PRON
taxlaw-2853	324	71	who	who	PRON
taxlaw-2853	324	72	implements	implement	VERB
taxlaw-2853	324	73	the	the	DET
taxlaw-2853	324	74	action	action	NOUN
taxlaw-2853	324	75	directed	direct	VERB
taxlaw-2853	324	76	by	by	ADP
taxlaw-2853	324	77	the	the	DET
taxlaw-2853	324	78	client)98	client)98	NOUN
taxlaw-2853	324	79	is	be	AUX
taxlaw-2853	324	80	likely	likely	ADJ
taxlaw-2853	324	81	to	to	PART
taxlaw-2853	324	82	help	help	VERB
taxlaw-2853	324	83	the	the	DET
taxlaw-2853	324	84	client	client	NOUN
taxlaw-2853	324	85	take	take	VERB
taxlaw-2853	324	86	the	the	DET
taxlaw-2853	324	87	aggressive	aggressive	ADJ
taxlaw-2853	324	88	position	position	NOUN
taxlaw-2853	324	89	,	,	PUNCT
taxlaw-2853	324	90	whereas	whereas	SCONJ
taxlaw-2853	324	91	a	a	DET
taxlaw-2853	324	92	“	"	PUNCT
taxlaw-2853	324	93	legalist	legalist	ADJ
taxlaw-2853	324	94	”	"	PUNCT
taxlaw-2853	324	95	tax	tax	NOUN
taxlaw-2853	324	96	adviser	adviser	NOUN
taxlaw-2853	324	97	(	(	PUNCT
taxlaw-2853	324	98	i.e.	i.e.	X
taxlaw-2853	324	99	,	,	PUNCT
taxlaw-2853	324	100	who	who	PRON
taxlaw-2853	324	101	believes	believe	VERB
taxlaw-2853	324	102	it	it	PRON
taxlaw-2853	324	103	is	be	AUX
taxlaw-2853	324	104	her	her	PRON
taxlaw-2853	324	105	responsibility	responsibility	NOUN
taxlaw-2853	324	106	to	to	PART
taxlaw-2853	324	107	help	help	VERB
taxlaw-2853	324	108	clients	client	NOUN
taxlaw-2853	324	109	take	take	VERB
taxlaw-2853	324	110	only	only	ADV
taxlaw-2853	324	111	those	those	DET
taxlaw-2853	324	112	positions	position	NOUN
taxlaw-2853	324	113	that	that	PRON
taxlaw-2853	324	114	are	be	AUX
taxlaw-2853	324	115	more	more	ADV
taxlaw-2853	324	116	likely	likely	ADJ
taxlaw-2853	324	117	than	than	ADP
taxlaw-2853	324	118	not	not	PART
taxlaw-2853	324	119	to	to	PART
taxlaw-2853	324	120	be	be	AUX
taxlaw-2853	324	121	correct)99	correct)99	NOUN
taxlaw-2853	324	122	will	will	AUX
taxlaw-2853	324	123	try	try	VERB
taxlaw-2853	324	124	to	to	PART
taxlaw-2853	324	125	dissuade	dissuade	VERB
taxlaw-2853	324	126	the	the	DET
taxlaw-2853	324	127	client	client	NOUN
taxlaw-2853	324	128	from	from	ADP
taxlaw-2853	324	129	taking	take	VERB
taxlaw-2853	324	130	that	that	DET
taxlaw-2853	324	131	aggressive	aggressive	ADJ
taxlaw-2853	324	132	position	position	NOUN
taxlaw-2853	324	133	.	.	PUNCT
taxlaw-2853	325	1	the	the	DET
taxlaw-2853	325	2	advice	advice	NOUN
taxlaw-2853	325	3	from	from	ADP
taxlaw-2853	325	4	the	the	DET
taxlaw-2853	325	5	lawyer	lawyer	NOUN
taxlaw-2853	325	6	may	may	AUX
taxlaw-2853	325	7	change	change	VERB
taxlaw-2853	325	8	the	the	DET
taxlaw-2853	325	9	way	way	NOUN
taxlaw-2853	325	10	the	the	DET
taxlaw-2853	325	11	client	client	NOUN
taxlaw-2853	325	12	reports	report	VERB
taxlaw-2853	325	13	,	,	PUNCT
taxlaw-2853	325	14	thereby	thereby	ADV
taxlaw-2853	325	15	affecting	affect	VERB
taxlaw-2853	325	16	compliance	compliance	NOUN
taxlaw-2853	325	17	and	and	CCONJ
taxlaw-2853	325	18	revenue	revenue	NOUN
taxlaw-2853	325	19	collection.100	collection.100	NOUN
taxlaw-2853	325	20	the	the	DET
taxlaw-2853	325	21	lawyer	lawyer	NOUN
taxlaw-2853	325	22	’s	’s	PART
taxlaw-2853	325	23	approach	approach	NOUN
taxlaw-2853	325	24	matters	matter	VERB
taxlaw-2853	325	25	even	even	ADV
taxlaw-2853	325	26	if	if	SCONJ
taxlaw-2853	325	27	you	you	PRON
taxlaw-2853	325	28	assume	assume	VERB
taxlaw-2853	325	29	perfect	perfect	ADJ
taxlaw-2853	325	30	enforcement	enforcement	NOUN
taxlaw-2853	325	31	(	(	PUNCT
taxlaw-2853	325	32	i.e.	i.e.	X
taxlaw-2853	325	33	,	,	PUNCT
taxlaw-2853	325	34	assuming	assume	VERB
taxlaw-2853	325	35	that	that	SCONJ
taxlaw-2853	325	36	,	,	PUNCT
taxlaw-2853	325	37	if	if	SCONJ
taxlaw-2853	325	38	the	the	DET
taxlaw-2853	325	39	client	client	NOUN
taxlaw-2853	325	40	takes	take	VERB
taxlaw-2853	325	41	the	the	DET
taxlaw-2853	325	42	more	more	ADV
taxlaw-2853	325	43	aggressive	aggressive	ADJ
taxlaw-2853	325	44	approach	approach	NOUN
taxlaw-2853	325	45	,	,	PUNCT
taxlaw-2853	325	46	the	the	DET
taxlaw-2853	325	47	irs	irs	PROPN
taxlaw-2853	325	48	audits	audits	VERB
taxlaw-2853	325	49	the	the	DET
taxlaw-2853	325	50	client	client	NOUN
taxlaw-2853	325	51	and	and	CCONJ
taxlaw-2853	325	52	wins	win	NOUN
taxlaw-2853	325	53	)	)	PUNCT
taxlaw-2853	325	54	.	.	PUNCT
taxlaw-2853	326	1	this	this	PRON
taxlaw-2853	326	2	is	be	AUX
taxlaw-2853	326	3	because	because	SCONJ
taxlaw-2853	326	4	,	,	PUNCT
taxlaw-2853	326	5	even	even	ADV
taxlaw-2853	326	6	if	if	SCONJ
taxlaw-2853	326	7	,	,	PUNCT
taxlaw-2853	326	8	after	after	ADP
taxlaw-2853	326	9	audit	audit	NOUN
taxlaw-2853	326	10	,	,	PUNCT
taxlaw-2853	326	11	the	the	DET
taxlaw-2853	326	12	correct	correct	ADJ
taxlaw-2853	326	13	amount	amount	NOUN
taxlaw-2853	326	14	of	of	ADP
taxlaw-2853	326	15	tax	tax	NOUN
taxlaw-2853	326	16	is	be	AUX
taxlaw-2853	326	17	ultimately	ultimately	ADV
taxlaw-2853	326	18	collected	collect	VERB
taxlaw-2853	326	19	with	with	ADP
taxlaw-2853	326	20	interest	interest	NOUN
taxlaw-2853	326	21	,	,	PUNCT
taxlaw-2853	326	22	the	the	DET
taxlaw-2853	326	23	aggressive	aggressive	ADJ
taxlaw-2853	326	24	reporting	reporting	NOUN
taxlaw-2853	326	25	that	that	PRON
taxlaw-2853	326	26	was	be	AUX
taxlaw-2853	326	27	supported	support	VERB
taxlaw-2853	326	28	by	by	ADP
taxlaw-2853	326	29	the	the	DET
taxlaw-2853	326	30	hired	hire	VERB
taxlaw-2853	326	31	gun	gun	NOUN
taxlaw-2853	326	32	tax	tax	NOUN
taxlaw-2853	326	33	adviser	adviser	NOUN
taxlaw-2853	326	34	required	require	VERB
taxlaw-2853	326	35	that	that	SCONJ
taxlaw-2853	326	36	the	the	DET
taxlaw-2853	326	37	irs	irs	PROPN
taxlaw-2853	326	38	expend	expend	VERB
taxlaw-2853	326	39	resources	resource	NOUN
taxlaw-2853	326	40	on	on	ADP
taxlaw-2853	326	41	the	the	DET
taxlaw-2853	326	42	enforcement	enforcement	NOUN
taxlaw-2853	326	43	action	action	NOUN
taxlaw-2853	326	44	.	.	PUNCT
taxlaw-2853	327	1	had	have	AUX
taxlaw-2853	327	2	the	the	DET
taxlaw-2853	327	3	tax	tax	NOUN
taxlaw-2853	327	4	adviser	adviser	NOUN
taxlaw-2853	327	5	’s	’s	PART
taxlaw-2853	327	6	guidance	guidance	NOUN
taxlaw-2853	327	7	led	lead	VERB
taxlaw-2853	327	8	the	the	DET
taxlaw-2853	327	9	client	client	NOUN
taxlaw-2853	327	10	to	to	PART
taxlaw-2853	327	11	report	report	VERB
taxlaw-2853	327	12	in	in	ADP
taxlaw-2853	327	13	a	a	DET
taxlaw-2853	327	14	more	more	ADV
taxlaw-2853	327	15	conservative	conservative	ADJ
taxlaw-2853	327	16	/	/	SYM
taxlaw-2853	327	17	compliant	compliant	ADJ
taxlaw-2853	327	18	way	way	NOUN
taxlaw-2853	327	19	in	in	ADP
taxlaw-2853	327	20	the	the	DET
taxlaw-2853	327	21	first	first	ADJ
taxlaw-2853	327	22	instance	instance	NOUN
taxlaw-2853	327	23	(	(	PUNCT
taxlaw-2853	327	24	and	and	CCONJ
taxlaw-2853	327	25	assuming	assume	VERB
taxlaw-2853	327	26	that	that	SCONJ
taxlaw-2853	327	27	the	the	DET
taxlaw-2853	327	28	more	more	ADV
taxlaw-2853	327	29	conservative	conservative	ADJ
taxlaw-2853	327	30	reporting	reporting	NOUN
taxlaw-2853	327	31	approach	approach	NOUN
taxlaw-2853	327	32	reflected	reflect	VERB
taxlaw-2853	327	33	more	more	ADJ
taxlaw-2853	327	34	indicia	indicia	NOUN
taxlaw-2853	327	35	of	of	ADP
taxlaw-2853	327	36	honesty	honesty	NOUN
taxlaw-2853	327	37	and/or	and/or	CCONJ
taxlaw-2853	327	38	compliance	compliance	NOUN
taxlaw-2853	327	39	such	such	ADJ
taxlaw-2853	327	40	that	that	SCONJ
taxlaw-2853	327	41	the	the	DET
taxlaw-2853	327	42	irs	irs	PROPN
taxlaw-2853	327	43	opted	opt	VERB
taxlaw-2853	327	44	not	not	PART
taxlaw-2853	327	45	to	to	PART
taxlaw-2853	327	46	audit	audit	VERB
taxlaw-2853	327	47	the	the	DET
taxlaw-2853	327	48	taxpayer	taxpayer	NOUN
taxlaw-2853	327	49	)	)	PUNCT
taxlaw-2853	327	50	,	,	PUNCT
taxlaw-2853	327	51	the	the	DET
taxlaw-2853	327	52	irs	irs	PROPN
taxlaw-2853	327	53	could	could	AUX
taxlaw-2853	327	54	have	have	AUX
taxlaw-2853	327	55	used	use	VERB
taxlaw-2853	327	56	those	those	DET
taxlaw-2853	327	57	enforcement	enforcement	NOUN
taxlaw-2853	327	58	resources	resource	NOUN
taxlaw-2853	327	59	elsewhere.101	elsewhere.101	PROPN
taxlaw-2853	327	60	and	and	CCONJ
taxlaw-2853	327	61	given	give	VERB
taxlaw-2853	327	62	that	that	SCONJ
taxlaw-2853	327	63	there	there	PRON
taxlaw-2853	327	64	are	be	VERB
taxlaw-2853	327	65	finite	finite	ADJ
taxlaw-2853	327	66	enforcement	enforcement	NOUN
taxlaw-2853	327	67	resources	resource	NOUN
taxlaw-2853	327	68	and	and	CCONJ
taxlaw-2853	327	69	given	give	VERB
taxlaw-2853	327	70	that	that	SCONJ
taxlaw-2853	327	71	the	the	DET
taxlaw-2853	327	72	treasury	treasury	NOUN
taxlaw-2853	327	73	estimates	estimate	VERB
taxlaw-2853	327	74	that	that	SCONJ
taxlaw-2853	327	75	each	each	DET
taxlaw-2853	327	76	additional	additional	ADJ
taxlaw-2853	327	77	$	$	SYM
taxlaw-2853	327	78	1	1	NUM
taxlaw-2853	327	79	available	available	ADJ
taxlaw-2853	327	80	for	for	ADP
taxlaw-2853	327	81	enforcement	enforcement	NOUN
taxlaw-2853	327	82	would	would	AUX
taxlaw-2853	327	83	result	result	VERB
taxlaw-2853	327	84	in	in	ADP
taxlaw-2853	327	85	the	the	DET
taxlaw-2853	327	86	collection	collection	NOUN
taxlaw-2853	327	87	of	of	ADP
taxlaw-2853	327	88	$	$	SYM
taxlaw-2853	327	89	4	4	NUM
taxlaw-2853	327	90	of	of	ADP
taxlaw-2853	327	91	revenue	revenue	NOUN
taxlaw-2853	327	92	,	,	PUNCT
taxlaw-2853	327	93	102	102	NUM
taxlaw-2853	327	94	more	more	ADJ
taxlaw-2853	327	95	compliance	compliance	NOUN
taxlaw-2853	327	96	by	by	ADP
taxlaw-2853	327	97	taxpayers	taxpayer	NOUN
taxlaw-2853	327	98	puts	put	VERB
taxlaw-2853	327	99	fewer	few	ADJ
taxlaw-2853	327	100	demands	demand	NOUN
taxlaw-2853	327	101	on	on	ADP
taxlaw-2853	327	102	those	those	DET
taxlaw-2853	327	103	finite	finite	ADJ
taxlaw-2853	327	104	enforcement	enforcement	NOUN
taxlaw-2853	327	105	resources	resource	NOUN
taxlaw-2853	327	106	,	,	PUNCT
taxlaw-2853	327	107	enables	enable	VERB
taxlaw-2853	327	108	more	more	ADV
taxlaw-2853	327	109	efficient	efficient	ADJ
taxlaw-2853	327	110	deployment	deployment	NOUN
taxlaw-2853	327	111	of	of	ADP
taxlaw-2853	327	112	those	those	DET
taxlaw-2853	327	113	resources	resource	NOUN
taxlaw-2853	327	114	,	,	PUNCT
taxlaw-2853	327	115	and	and	CCONJ
taxlaw-2853	327	116	leads	lead	VERB
taxlaw-2853	327	117	to	to	ADP
taxlaw-2853	327	118	more	more	ADV
taxlaw-2853	327	119	aggregate	aggregate	ADJ
taxlaw-2853	327	120	revenue	revenue	NOUN
taxlaw-2853	327	121	collected.103	collected.103	NOUN
taxlaw-2853	327	122	another	another	DET
taxlaw-2853	327	123	example	example	NOUN
taxlaw-2853	327	124	involves	involve	VERB
taxlaw-2853	327	125	the	the	DET
taxlaw-2853	327	126	tax	tax	NOUN
taxlaw-2853	327	127	shelter	shelter	NOUN
taxlaw-2853	327	128	industry	industry	NOUN
taxlaw-2853	327	129	.	.	PUNCT
taxlaw-2853	328	1	tax	tax	NOUN
taxlaw-2853	328	2	professionals	professional	NOUN
taxlaw-2853	328	3	who	who	PRON
taxlaw-2853	328	4	were	be	AUX
taxlaw-2853	328	5	more	more	ADV
taxlaw-2853	328	6	willing	willing	ADJ
taxlaw-2853	328	7	to	to	PART
taxlaw-2853	328	8	be	be	AUX
taxlaw-2853	328	9	aggressive	aggressive	ADJ
taxlaw-2853	328	10	played	play	VERB
taxlaw-2853	328	11	an	an	DET
taxlaw-2853	328	12	important	important	ADJ
taxlaw-2853	328	13	role	role	NOUN
taxlaw-2853	328	14	in	in	ADP
taxlaw-2853	328	15	tax	tax	NOUN
taxlaw-2853	328	16	shelters	shelter	NOUN
taxlaw-2853	328	17	.	.	PUNCT
taxlaw-2853	329	1	these	these	DET
taxlaw-2853	329	2	tax	tax	NOUN
taxlaw-2853	329	3	lawyers	lawyer	NOUN
taxlaw-2853	329	4	wrote	write	VERB
taxlaw-2853	329	5	opinions	opinion	NOUN
taxlaw-2853	329	6	and	and	CCONJ
taxlaw-2853	329	7	otherwise	otherwise	ADV
taxlaw-2853	329	8	assisted	assist	VERB
taxlaw-2853	329	9	in	in	ADP
taxlaw-2853	329	10	the	the	DET
taxlaw-2853	329	11	planning	planning	NOUN
taxlaw-2853	329	12	and	and	CCONJ
taxlaw-2853	329	13	marketing	marketing	NOUN
taxlaw-2853	329	14	of	of	ADP
taxlaw-2853	329	15	products	product	NOUN
taxlaw-2853	329	16	that	that	PRON
taxlaw-2853	329	17	turned	turn	VERB
taxlaw-2853	329	18	96	96	NUM
taxlaw-2853	329	19	see	see	NOUN
taxlaw-2853	329	20	,	,	PUNCT
taxlaw-2853	329	21	e.g.	e.g.	ADV
taxlaw-2853	329	22	,	,	PUNCT
taxlaw-2853	329	23	dzienkowski	dzienkowski	NOUN
taxlaw-2853	329	24	&	&	CCONJ
taxlaw-2853	329	25	peroni	peroni	PROPN
taxlaw-2853	329	26	,	,	PUNCT
taxlaw-2853	329	27	supra	supra	PROPN
taxlaw-2853	329	28	note	note	NOUN
taxlaw-2853	329	29	92	92	NUM
taxlaw-2853	329	30	,	,	PUNCT
taxlaw-2853	329	31	at	at	ADP
taxlaw-2853	329	32	2733	2733	NUM
taxlaw-2853	329	33	(	(	PUNCT
taxlaw-2853	329	34	discussing	discuss	VERB
taxlaw-2853	329	35	the	the	DET
taxlaw-2853	329	36	impact	impact	NOUN
taxlaw-2853	329	37	of	of	ADP
taxlaw-2853	329	38	tax	tax	NOUN
taxlaw-2853	329	39	advisers	adviser	NOUN
taxlaw-2853	329	40	on	on	ADP
taxlaw-2853	329	41	taxpayers	taxpayer	NOUN
taxlaw-2853	329	42	’	'	PUNCT
taxlaw-2853	329	43	use	use	NOUN
taxlaw-2853	329	44	of	of	ADP
taxlaw-2853	329	45	tax	tax	NOUN
taxlaw-2853	329	46	shelters	shelter	NOUN
taxlaw-2853	329	47	in	in	ADP
taxlaw-2853	329	48	the	the	DET
taxlaw-2853	329	49	self	self	NOUN
taxlaw-2853	329	50	-	-	PUNCT
taxlaw-2853	329	51	assessment	assessment	NOUN
taxlaw-2853	329	52	environment	environment	NOUN
taxlaw-2853	329	53	)	)	PUNCT
taxlaw-2853	329	54	.	.	PUNCT
taxlaw-2853	330	1	97	97	NUM
taxlaw-2853	330	2	see	see	VERB
taxlaw-2853	330	3	victor	victor	NOUN
taxlaw-2853	330	4	fleischer	fleischer	PROPN
taxlaw-2853	330	5	,	,	PUNCT
taxlaw-2853	330	6	options	option	NOUN
taxlaw-2853	330	7	backdating	backdating	NOUN
taxlaw-2853	330	8	,	,	PUNCT
taxlaw-2853	330	9	tax	tax	NOUN
taxlaw-2853	330	10	shelters	shelter	NOUN
taxlaw-2853	330	11	,	,	PUNCT
taxlaw-2853	330	12	and	and	CCONJ
taxlaw-2853	330	13	corporate	corporate	ADJ
taxlaw-2853	330	14	culture	culture	NOUN
taxlaw-2853	330	15	,	,	PUNCT
taxlaw-2853	330	16	26	26	NUM
taxlaw-2853	330	17	va	va	NOUN
taxlaw-2853	330	18	.	.	PUNCT
taxlaw-2853	331	1	tax	tax	PROPN
taxlaw-2853	331	2	rev	rev	PROPN
taxlaw-2853	331	3	.	.	PROPN
taxlaw-2853	331	4	1031	1031	NUM
taxlaw-2853	331	5	,	,	PUNCT
taxlaw-2853	331	6	1061	1061	NUM
taxlaw-2853	331	7	(	(	PUNCT
taxlaw-2853	331	8	2007	2007	NUM
taxlaw-2853	331	9	)	)	PUNCT
taxlaw-2853	331	10	;	;	PUNCT
taxlaw-2853	331	11	see	see	VERB
taxlaw-2853	331	12	also	also	ADV
taxlaw-2853	331	13	field	field	NOUN
taxlaw-2853	331	14	,	,	PUNCT
taxlaw-2853	331	15	supra	supra	PROPN
taxlaw-2853	331	16	note	note	PROPN
taxlaw-2853	331	17	19	19	NUM
taxlaw-2853	331	18	,	,	PUNCT
taxlaw-2853	331	19	at	at	ADP
taxlaw-2853	331	20	280	280	NUM
taxlaw-2853	331	21	-	-	SYM
taxlaw-2853	331	22	96	96	NUM
taxlaw-2853	331	23	(	(	PUNCT
taxlaw-2853	331	24	illustrating	illustrate	VERB
taxlaw-2853	331	25	how	how	SCONJ
taxlaw-2853	331	26	tax	tax	NOUN
taxlaw-2853	331	27	practitioners	practitioner	NOUN
taxlaw-2853	331	28	with	with	ADP
taxlaw-2853	331	29	different	different	ADJ
taxlaw-2853	331	30	lawyering	lawyere	VERB
taxlaw-2853	331	31	philosophies	philosophy	NOUN
taxlaw-2853	331	32	might	might	AUX
taxlaw-2853	331	33	handle	handle	VERB
taxlaw-2853	331	34	the	the	DET
taxlaw-2853	331	35	same	same	ADJ
taxlaw-2853	331	36	matters	matter	NOUN
taxlaw-2853	331	37	in	in	ADP
taxlaw-2853	331	38	very	very	ADV
taxlaw-2853	331	39	different	different	ADJ
taxlaw-2853	331	40	ways	way	NOUN
taxlaw-2853	331	41	)	)	PUNCT
taxlaw-2853	331	42	.	.	PUNCT
taxlaw-2853	332	1	98	98	NUM
taxlaw-2853	332	2	see	see	VERB
taxlaw-2853	332	3	infra	infra	NOUN
taxlaw-2853	332	4	part	part	NOUN
taxlaw-2853	332	5	iii.b.2.a	iii.b.2.a	PROPN
taxlaw-2853	332	6	.	.	PUNCT
taxlaw-2853	333	1	99	99	NUM
taxlaw-2853	333	2	see	see	VERB
taxlaw-2853	333	3	infra	infra	NOUN
taxlaw-2853	333	4	part	part	NOUN
taxlaw-2853	333	5	iii.b.2.c	iii.b.2.c	PRON
taxlaw-2853	333	6	.	.	PUNCT
taxlaw-2853	334	1	100	100	NUM
taxlaw-2853	334	2	see	see	VERB
taxlaw-2853	334	3	,	,	PUNCT
taxlaw-2853	334	4	e.g.	e.g.	ADV
taxlaw-2853	334	5	,	,	PUNCT
taxlaw-2853	334	6	ken	ken	PROPN
taxlaw-2853	334	7	devos	devos	PROPN
taxlaw-2853	334	8	,	,	PUNCT
taxlaw-2853	334	9	an	an	DET
taxlaw-2853	334	10	investigation	investigation	NOUN
taxlaw-2853	334	11	into	into	ADP
taxlaw-2853	334	12	the	the	DET
taxlaw-2853	334	13	ethical	ethical	ADJ
taxlaw-2853	334	14	views	view	NOUN
taxlaw-2853	334	15	and	and	CCONJ
taxlaw-2853	334	16	opinions	opinion	NOUN
taxlaw-2853	334	17	of	of	ADP
taxlaw-2853	334	18	australian	australian	ADJ
taxlaw-2853	334	19	tax	tax	NOUN
taxlaw-2853	334	20	practitioners	practitioner	NOUN
taxlaw-2853	334	21	of	of	ADP
taxlaw-2853	334	22	different	different	ADJ
taxlaw-2853	334	23	affiliations	affiliation	NOUN
taxlaw-2853	334	24	,	,	PUNCT
taxlaw-2853	334	25	20	20	NUM
taxlaw-2853	334	26	n.z	n.z	PROPN
taxlaw-2853	334	27	.	.	PUNCT
taxlaw-2853	335	1	j.	j.	PROPN
taxlaw-2853	335	2	tax	tax	PROPN
taxlaw-2853	335	3	law	law	PROPN
taxlaw-2853	335	4	&	&	CCONJ
taxlaw-2853	335	5	pol’y	pol’y	NOUN
taxlaw-2853	335	6	169	169	NUM
taxlaw-2853	335	7	(	(	PUNCT
taxlaw-2853	335	8	2014	2014	NUM
taxlaw-2853	335	9	)	)	PUNCT
taxlaw-2853	335	10	(	(	PUNCT
taxlaw-2853	335	11	tax	tax	NOUN
taxlaw-2853	335	12	adviser	adviser	NOUN
taxlaw-2853	335	13	’s	’s	PART
taxlaw-2853	335	14	advice	advice	NOUN
taxlaw-2853	335	15	has	have	VERB
taxlaw-2853	335	16	a	a	DET
taxlaw-2853	335	17	strong	strong	ADJ
taxlaw-2853	335	18	influence	influence	NOUN
taxlaw-2853	335	19	on	on	ADP
taxlaw-2853	335	20	taxpayer	taxpayer	NOUN
taxlaw-2853	335	21	behavior	behavior	NOUN
taxlaw-2853	335	22	)	)	PUNCT
taxlaw-2853	335	23	.	.	PUNCT
taxlaw-2853	336	1	101	101	NUM
taxlaw-2853	336	2	of	of	ADP
taxlaw-2853	336	3	course	course	NOUN
taxlaw-2853	336	4	,	,	PUNCT
taxlaw-2853	336	5	not	not	PART
taxlaw-2853	336	6	every	every	DET
taxlaw-2853	336	7	audit	audit	NOUN
taxlaw-2853	336	8	is	be	AUX
taxlaw-2853	336	9	triggered	trigger	VERB
taxlaw-2853	336	10	based	base	VERB
taxlaw-2853	336	11	on	on	ADP
taxlaw-2853	336	12	red	red	ADJ
taxlaw-2853	336	13	flags	flag	NOUN
taxlaw-2853	336	14	;	;	PUNCT
taxlaw-2853	336	15	some	some	DET
taxlaw-2853	336	16	audits	audit	NOUN
taxlaw-2853	336	17	are	be	AUX
taxlaw-2853	336	18	random	random	ADJ
taxlaw-2853	336	19	.	.	PUNCT
taxlaw-2853	337	1	even	even	ADV
taxlaw-2853	337	2	if	if	SCONJ
taxlaw-2853	337	3	the	the	DET
taxlaw-2853	337	4	taxpayer	taxpayer	NOUN
taxlaw-2853	337	5	is	be	AUX
taxlaw-2853	337	6	chosen	choose	VERB
taxlaw-2853	337	7	for	for	ADP
taxlaw-2853	337	8	a	a	DET
taxlaw-2853	337	9	random	random	ADJ
taxlaw-2853	337	10	audit	audit	NOUN
taxlaw-2853	337	11	,	,	PUNCT
taxlaw-2853	337	12	the	the	DET
taxlaw-2853	337	13	enforcement	enforcement	NOUN
taxlaw-2853	337	14	expenses	expense	NOUN
taxlaw-2853	337	15	will	will	AUX
taxlaw-2853	337	16	be	be	AUX
taxlaw-2853	337	17	lower	low	ADJ
taxlaw-2853	337	18	if	if	SCONJ
taxlaw-2853	337	19	the	the	DET
taxlaw-2853	337	20	taxpayer	taxpayer	NOUN
taxlaw-2853	337	21	took	take	VERB
taxlaw-2853	337	22	a	a	DET
taxlaw-2853	337	23	more	more	ADV
taxlaw-2853	337	24	conservative	conservative	ADJ
taxlaw-2853	337	25	position	position	NOUN
taxlaw-2853	337	26	because	because	SCONJ
taxlaw-2853	337	27	there	there	PRON
taxlaw-2853	337	28	would	would	AUX
taxlaw-2853	337	29	be	be	AUX
taxlaw-2853	337	30	less	less	ADJ
taxlaw-2853	337	31	to	to	PART
taxlaw-2853	337	32	fight	fight	VERB
taxlaw-2853	337	33	about	about	ADP
taxlaw-2853	337	34	and	and	CCONJ
taxlaw-2853	337	35	because	because	SCONJ
taxlaw-2853	337	36	the	the	DET
taxlaw-2853	337	37	audit	audit	NOUN
taxlaw-2853	337	38	would	would	AUX
taxlaw-2853	337	39	be	be	AUX
taxlaw-2853	337	40	likely	likely	ADJ
taxlaw-2853	337	41	to	to	PART
taxlaw-2853	337	42	be	be	AUX
taxlaw-2853	337	43	resolved	resolve	VERB
taxlaw-2853	337	44	more	more	ADV
taxlaw-2853	337	45	quickly	quickly	ADV
taxlaw-2853	337	46	and	and	CCONJ
taxlaw-2853	337	47	with	with	ADP
taxlaw-2853	337	48	less	less	ADJ
taxlaw-2853	337	49	time	time	NOUN
taxlaw-2853	337	50	/	/	SYM
taxlaw-2853	337	51	effort	effort	NOUN
taxlaw-2853	337	52	from	from	ADP
taxlaw-2853	337	53	the	the	DET
taxlaw-2853	337	54	irs	irs	PROPN
taxlaw-2853	337	55	.	.	PUNCT
taxlaw-2853	338	1	thus	thus	ADV
taxlaw-2853	338	2	,	,	PUNCT
taxlaw-2853	338	3	even	even	ADV
taxlaw-2853	338	4	taking	take	VERB
taxlaw-2853	338	5	into	into	ADP
taxlaw-2853	338	6	account	account	NOUN
taxlaw-2853	338	7	the	the	DET
taxlaw-2853	338	8	possibility	possibility	NOUN
taxlaw-2853	338	9	of	of	ADP
taxlaw-2853	338	10	a	a	DET
taxlaw-2853	338	11	random	random	ADJ
taxlaw-2853	338	12	audit	audit	NOUN
taxlaw-2853	338	13	(	(	PUNCT
taxlaw-2853	338	14	or	or	CCONJ
taxlaw-2853	338	15	an	an	DET
taxlaw-2853	338	16	audit	audit	NOUN
taxlaw-2853	338	17	based	base	VERB
taxlaw-2853	338	18	on	on	ADP
taxlaw-2853	338	19	a	a	DET
taxlaw-2853	338	20	red	red	ADJ
taxlaw-2853	338	21	herring	herring	NOUN
taxlaw-2853	338	22	)	)	PUNCT
taxlaw-2853	338	23	,	,	PUNCT
taxlaw-2853	338	24	a	a	DET
taxlaw-2853	338	25	taxpayer	taxpayer	NOUN
taxlaw-2853	338	26	who	who	PRON
taxlaw-2853	338	27	takes	take	VERB
taxlaw-2853	338	28	a	a	DET
taxlaw-2853	338	29	more	more	ADV
taxlaw-2853	338	30	conservative	conservative	ADJ
taxlaw-2853	338	31	position	position	NOUN
taxlaw-2853	338	32	most	most	ADV
taxlaw-2853	338	33	likely	likely	ADV
taxlaw-2853	338	34	requires	require	VERB
taxlaw-2853	338	35	fewer	few	ADJ
taxlaw-2853	338	36	enforcement	enforcement	NOUN
taxlaw-2853	338	37	resources	resource	NOUN
taxlaw-2853	338	38	than	than	ADP
taxlaw-2853	338	39	a	a	DET
taxlaw-2853	338	40	taxpayer	taxpayer	NOUN
taxlaw-2853	338	41	who	who	PRON
taxlaw-2853	338	42	takes	take	VERB
taxlaw-2853	338	43	a	a	DET
taxlaw-2853	338	44	more	more	ADV
taxlaw-2853	338	45	aggressive	aggressive	ADJ
taxlaw-2853	338	46	position	position	NOUN
taxlaw-2853	338	47	.	.	PUNCT
taxlaw-2853	339	1	102	102	NUM
taxlaw-2853	339	2	irs	irs	PROPN
taxlaw-2853	339	3	,	,	PUNCT
taxlaw-2853	339	4	prepared	prepared	ADJ
taxlaw-2853	339	5	remarks	remark	NOUN
taxlaw-2853	339	6	of	of	ADP
taxlaw-2853	339	7	commissioner	commissioner	PROPN
taxlaw-2853	339	8	koskinen	koskinen	PROPN
taxlaw-2853	339	9	before	before	ADP
taxlaw-2853	339	10	the	the	DET
taxlaw-2853	339	11	aicpa	aicpa	PROPN
taxlaw-2853	339	12	(	(	PUNCT
taxlaw-2853	339	13	nov	nov	PROPN
taxlaw-2853	339	14	.	.	PROPN
taxlaw-2853	339	15	3	3	NUM
taxlaw-2853	339	16	,	,	PUNCT
taxlaw-2853	339	17	2015	2015	NUM
taxlaw-2853	339	18	)	)	PUNCT
taxlaw-2853	339	19	available	available	ADJ
taxlaw-2853	339	20	at	at	ADP
taxlaw-2853	339	21	https://www.irs.gov/uac/prepared-remarks-of-commissioner-koskinen-before-the-aicpa	https://www.irs.gov/uac/prepared-remarks-of-commissioner-koskinen-before-the-aicpa	PROPN
taxlaw-2853	339	22	[	[	X
taxlaw-2853	339	23	https://perma.cc/4sf8-bnl8	https://perma.cc/4sf8-bnl8	X
taxlaw-2853	339	24	]	]	X
taxlaw-2853	339	25	.	.	PUNCT
taxlaw-2853	339	26	103	103	NUM
taxlaw-2853	339	27	this	this	DET
taxlaw-2853	339	28	example	example	NOUN
taxlaw-2853	339	29	assumes	assume	VERB
taxlaw-2853	339	30	that	that	SCONJ
taxlaw-2853	339	31	the	the	DET
taxlaw-2853	339	32	aggressive	aggressive	ADJ
taxlaw-2853	339	33	position	position	NOUN
taxlaw-2853	339	34	was	be	AUX
taxlaw-2853	339	35	not	not	PART
taxlaw-2853	339	36	so	so	ADV
taxlaw-2853	339	37	aggressive	aggressive	ADJ
taxlaw-2853	339	38	so	so	SCONJ
taxlaw-2853	339	39	as	as	ADP
taxlaw-2853	339	40	to	to	ADP
taxlaw-2853	339	41	merit	merit	NOUN
taxlaw-2853	339	42	penalties	penalty	NOUN
taxlaw-2853	339	43	.	.	PUNCT
taxlaw-2853	340	1	thus	thus	ADV
taxlaw-2853	340	2	,	,	PUNCT
taxlaw-2853	340	3	no	no	DET
taxlaw-2853	340	4	additional	additional	ADJ
taxlaw-2853	340	5	resources	resource	NOUN
taxlaw-2853	340	6	are	be	AUX
taxlaw-2853	340	7	recouped	recoup	VERB
taxlaw-2853	340	8	through	through	ADP
taxlaw-2853	340	9	penalty	penalty	NOUN
taxlaw-2853	340	10	assessment	assessment	NOUN
taxlaw-2853	340	11	.	.	PUNCT
taxlaw-2853	341	1	the	the	DET
taxlaw-2853	341	2	resource	resource	NOUN
taxlaw-2853	341	3	analysis	analysis	NOUN
taxlaw-2853	341	4	would	would	AUX
taxlaw-2853	341	5	be	be	AUX
taxlaw-2853	341	6	somewhat	somewhat	ADV
taxlaw-2853	341	7	different	different	ADJ
taxlaw-2853	341	8	if	if	SCONJ
taxlaw-2853	341	9	penalties	penalty	NOUN
taxlaw-2853	341	10	are	be	AUX
taxlaw-2853	341	11	collected	collect	VERB
taxlaw-2853	341	12	,	,	PUNCT
taxlaw-2853	341	13	but	but	CCONJ
taxlaw-2853	341	14	even	even	ADV
taxlaw-2853	341	15	when	when	SCONJ
taxlaw-2853	341	16	penalties	penalty	NOUN
taxlaw-2853	341	17	are	be	AUX
taxlaw-2853	341	18	collected	collect	VERB
taxlaw-2853	341	19	,	,	PUNCT
taxlaw-2853	341	20	they	they	PRON
taxlaw-2853	341	21	are	be	AUX
taxlaw-2853	341	22	often	often	ADV
taxlaw-2853	341	23	not	not	PART
taxlaw-2853	341	24	sufficient	sufficient	ADJ
taxlaw-2853	341	25	to	to	PART
taxlaw-2853	341	26	compensate	compensate	VERB
taxlaw-2853	341	27	the	the	DET
taxlaw-2853	341	28	government	government	NOUN
taxlaw-2853	341	29	for	for	ADP
taxlaw-2853	341	30	the	the	DET
taxlaw-2853	341	31	cost	cost	NOUN
taxlaw-2853	341	32	of	of	ADP
taxlaw-2853	341	33	the	the	DET
taxlaw-2853	341	34	enforcement	enforcement	NOUN
taxlaw-2853	341	35	action	action	NOUN
taxlaw-2853	341	36	.	.	PUNCT
taxlaw-2853	342	1	2017	2017	NUM
taxlaw-2853	342	2	]	]	PUNCT
taxlaw-2853	342	3	fostering	foster	VERB
taxlaw-2853	342	4	ethical	ethical	ADJ
taxlaw-2853	342	5	professional	professional	ADJ
taxlaw-2853	342	6	identity	identity	NOUN
taxlaw-2853	342	7	in	in	ADP
taxlaw-2853	342	8	tax	tax	NOUN
taxlaw-2853	342	9	233	233	NUM
taxlaw-2853	342	10	out	out	ADP
taxlaw-2853	342	11	to	to	PART
taxlaw-2853	342	12	be	be	AUX
taxlaw-2853	342	13	non	non	ADJ
taxlaw-2853	342	14	-	-	ADJ
taxlaw-2853	342	15	compliant.104	compliant.104	NOUN
taxlaw-2853	342	16	had	have	VERB
taxlaw-2853	342	17	these	these	DET
taxlaw-2853	342	18	professionals	professional	NOUN
taxlaw-2853	342	19	conceived	conceive	VERB
taxlaw-2853	342	20	of	of	ADP
taxlaw-2853	342	21	their	their	PRON
taxlaw-2853	342	22	roles	role	NOUN
taxlaw-2853	342	23	as	as	ADP
taxlaw-2853	342	24	tax	tax	NOUN
taxlaw-2853	342	25	lawyers	lawyer	NOUN
taxlaw-2853	342	26	differently	differently	ADV
taxlaw-2853	342	27	(	(	PUNCT
taxlaw-2853	342	28	e.g.	e.g.	ADV
taxlaw-2853	342	29	,	,	PUNCT
taxlaw-2853	342	30	as	as	ADP
taxlaw-2853	342	31	including	include	VERB
taxlaw-2853	342	32	a	a	DET
taxlaw-2853	342	33	stronger	strong	ADJ
taxlaw-2853	342	34	duty	duty	NOUN
taxlaw-2853	342	35	to	to	ADP
taxlaw-2853	342	36	the	the	DET
taxlaw-2853	342	37	system	system	NOUN
taxlaw-2853	342	38	)	)	PUNCT
taxlaw-2853	342	39	,	,	PUNCT
taxlaw-2853	342	40	they	they	PRON
taxlaw-2853	342	41	might	might	AUX
taxlaw-2853	342	42	not	not	PART
taxlaw-2853	342	43	have	have	AUX
taxlaw-2853	342	44	become	become	VERB
taxlaw-2853	342	45	involved	involve	VERB
taxlaw-2853	342	46	with	with	ADP
taxlaw-2853	342	47	these	these	DET
taxlaw-2853	342	48	matters	matter	NOUN
taxlaw-2853	342	49	.	.	PUNCT
taxlaw-2853	343	1	indeed	indeed	ADV
taxlaw-2853	343	2	,	,	PUNCT
taxlaw-2853	343	3	a	a	DET
taxlaw-2853	343	4	large	large	ADJ
taxlaw-2853	343	5	segment	segment	NOUN
taxlaw-2853	343	6	of	of	ADP
taxlaw-2853	343	7	the	the	DET
taxlaw-2853	343	8	tax	tax	NOUN
taxlaw-2853	343	9	bar	bar	NOUN
taxlaw-2853	343	10	did	do	AUX
taxlaw-2853	343	11	not	not	PART
taxlaw-2853	343	12	assist	assist	VERB
taxlaw-2853	343	13	with	with	ADP
taxlaw-2853	343	14	tax	tax	NOUN
taxlaw-2853	343	15	shelters.105	shelters.105	NOUN
taxlaw-2853	343	16	perhaps	perhaps	ADV
taxlaw-2853	343	17	this	this	PRON
taxlaw-2853	343	18	is	be	AUX
taxlaw-2853	343	19	just	just	ADV
taxlaw-2853	343	20	because	because	SCONJ
taxlaw-2853	343	21	their	their	PRON
taxlaw-2853	343	22	clients	client	NOUN
taxlaw-2853	343	23	were	be	AUX
taxlaw-2853	343	24	not	not	PART
taxlaw-2853	343	25	interested	interested	ADJ
taxlaw-2853	343	26	in	in	ADP
taxlaw-2853	343	27	shelters	shelter	NOUN
taxlaw-2853	343	28	,	,	PUNCT
taxlaw-2853	343	29	but	but	CCONJ
taxlaw-2853	343	30	perhaps	perhaps	ADV
taxlaw-2853	343	31	this	this	PRON
taxlaw-2853	343	32	is	be	AUX
taxlaw-2853	343	33	at	at	ADP
taxlaw-2853	343	34	least	least	ADJ
taxlaw-2853	343	35	in	in	ADP
taxlaw-2853	343	36	part	part	NOUN
taxlaw-2853	343	37	because	because	SCONJ
taxlaw-2853	343	38	of	of	ADP
taxlaw-2853	343	39	these	these	DET
taxlaw-2853	343	40	lawyers	lawyer	NOUN
taxlaw-2853	343	41	’	'	PUNCT
taxlaw-2853	343	42	professional	professional	ADJ
taxlaw-2853	343	43	identities	identity	NOUN
taxlaw-2853	343	44	—	—	PUNCT
taxlaw-2853	343	45	for	for	ADP
taxlaw-2853	343	46	example	example	NOUN
taxlaw-2853	343	47	,	,	PUNCT
taxlaw-2853	343	48	as	as	ADP
taxlaw-2853	343	49	advisers	adviser	NOUN
taxlaw-2853	343	50	who	who	PRON
taxlaw-2853	343	51	celebrate	celebrate	VERB
taxlaw-2853	343	52	compliance	compliance	NOUN
taxlaw-2853	343	53	more	more	ADJ
taxlaw-2853	343	54	than	than	SCONJ
taxlaw-2853	343	55	they	they	PRON
taxlaw-2853	343	56	celebrate	celebrate	VERB
taxlaw-2853	343	57	innovative	innovative	ADJ
taxlaw-2853	343	58	tax	tax	NOUN
taxlaw-2853	343	59	minimization	minimization	NOUN
taxlaw-2853	343	60	strategies.106	strategies.106	PROPN
taxlaw-2853	343	61	ii	ii	PROPN
taxlaw-2853	343	62	.	.	PUNCT
taxlaw-2853	344	1	tax	tax	NOUN
taxlaw-2853	344	2	morale	morale	PROPN
taxlaw-2853	344	3	&	&	CCONJ
taxlaw-2853	344	4	taxpayer	taxpayer	NOUN
taxlaw-2853	344	5	rights	right	NOUN
taxlaw-2853	344	6	not	not	PART
taxlaw-2853	344	7	only	only	ADV
taxlaw-2853	344	8	does	do	VERB
taxlaw-2853	344	9	the	the	DET
taxlaw-2853	344	10	tax	tax	NOUN
taxlaw-2853	344	11	lawyer	lawyer	NOUN
taxlaw-2853	344	12	’s	’s	PART
taxlaw-2853	344	13	approach	approach	NOUN
taxlaw-2853	344	14	to	to	ADP
taxlaw-2853	344	15	lawyering	lawyere	VERB
taxlaw-2853	344	16	affect	affect	VERB
taxlaw-2853	344	17	compliance	compliance	NOUN
taxlaw-2853	344	18	and	and	CCONJ
taxlaw-2853	344	19	collections	collection	NOUN
taxlaw-2853	344	20	,	,	PUNCT
taxlaw-2853	344	21	but	but	CCONJ
taxlaw-2853	344	22	it	it	PRON
taxlaw-2853	344	23	also	also	ADV
taxlaw-2853	344	24	affects	affect	VERB
taxlaw-2853	344	25	a	a	DET
taxlaw-2853	344	26	taxpayer	taxpayer	NOUN
taxlaw-2853	344	27	’s	’s	PART
taxlaw-2853	344	28	experience	experience	NOUN
taxlaw-2853	344	29	of	of	ADP
taxlaw-2853	344	30	the	the	DET
taxlaw-2853	344	31	tax	tax	NOUN
taxlaw-2853	344	32	system	system	NOUN
taxlaw-2853	344	33	.	.	PUNCT
taxlaw-2853	345	1	this	this	PRON
taxlaw-2853	345	2	,	,	PUNCT
taxlaw-2853	345	3	in	in	ADP
taxlaw-2853	345	4	turn	turn	NOUN
taxlaw-2853	345	5	,	,	PUNCT
taxlaw-2853	345	6	impacts	impact	VERB
taxlaw-2853	345	7	the	the	DET
taxlaw-2853	345	8	taxpayer	taxpayer	NOUN
taxlaw-2853	345	9	’s	’s	PART
taxlaw-2853	345	10	belief	belief	NOUN
taxlaw-2853	345	11	in	in	ADP
taxlaw-2853	345	12	the	the	DET
taxlaw-2853	345	13	integrity	integrity	NOUN
taxlaw-2853	345	14	of	of	ADP
taxlaw-2853	345	15	the	the	DET
taxlaw-2853	345	16	tax	tax	NOUN
taxlaw-2853	345	17	system	system	NOUN
taxlaw-2853	345	18	,	,	PUNCT
taxlaw-2853	345	19	and	and	CCONJ
taxlaw-2853	345	20	the	the	DET
taxlaw-2853	345	21	taxpayer	taxpayer	NOUN
taxlaw-2853	345	22	’s	’s	PART
taxlaw-2853	345	23	compliance	compliance	NOUN
taxlaw-2853	345	24	behavior	behavior	NOUN
taxlaw-2853	345	25	going	go	VERB
taxlaw-2853	345	26	forward	forward	ADV
taxlaw-2853	345	27	.	.	PUNCT
taxlaw-2853	346	1	the	the	DET
taxlaw-2853	346	2	ethical	ethical	ADJ
taxlaw-2853	346	3	professional	professional	ADJ
taxlaw-2853	346	4	identities	identity	NOUN
taxlaw-2853	346	5	of	of	ADP
taxlaw-2853	346	6	both	both	CCONJ
taxlaw-2853	346	7	the	the	DET
taxlaw-2853	346	8	taxpayer	taxpayer	NOUN
taxlaw-2853	346	9	’s	’s	PART
taxlaw-2853	346	10	lawyer	lawyer	NOUN
taxlaw-2853	346	11	and	and	CCONJ
taxlaw-2853	346	12	any	any	DET
taxlaw-2853	346	13	government	government	NOUN
taxlaw-2853	346	14	lawyer	lawyer	NOUN
taxlaw-2853	346	15	with	with	ADP
taxlaw-2853	346	16	whom	whom	PRON
taxlaw-2853	346	17	the	the	DET
taxlaw-2853	346	18	taxpayer	taxpayer	NOUN
taxlaw-2853	346	19	interacts	interact	VERB
taxlaw-2853	346	20	can	can	AUX
taxlaw-2853	346	21	affect	affect	VERB
taxlaw-2853	346	22	tax	tax	NOUN
taxlaw-2853	346	23	morale	morale	NOUN
taxlaw-2853	346	24	and	and	CCONJ
taxlaw-2853	346	25	taxpayer	taxpayer	NOUN
taxlaw-2853	346	26	rights	right	NOUN
taxlaw-2853	346	27	.	.	PUNCT
taxlaw-2853	347	1	impact	impact	NOUN
taxlaw-2853	347	2	of	of	ADP
taxlaw-2853	347	3	the	the	DET
taxlaw-2853	347	4	taxpayer	taxpayer	NOUN
taxlaw-2853	347	5	’s	’s	PART
taxlaw-2853	347	6	lawyer	lawyer	NOUN
taxlaw-2853	347	7	the	the	DET
taxlaw-2853	347	8	professional	professional	ADJ
taxlaw-2853	347	9	identity	identity	NOUN
taxlaw-2853	347	10	of	of	ADP
taxlaw-2853	347	11	the	the	DET
taxlaw-2853	347	12	taxpayer	taxpayer	NOUN
taxlaw-2853	347	13	’s	’s	PART
taxlaw-2853	347	14	lawyer	lawyer	NOUN
taxlaw-2853	347	15	is	be	AUX
taxlaw-2853	347	16	informed	inform	VERB
taxlaw-2853	347	17	by	by	ADP
taxlaw-2853	347	18	the	the	DET
taxlaw-2853	347	19	lawyer	lawyer	NOUN
taxlaw-2853	347	20	’s	’s	PART
taxlaw-2853	347	21	beliefs	belief	NOUN
taxlaw-2853	347	22	about	about	ADP
taxlaw-2853	347	23	her	her	PRON
taxlaw-2853	347	24	duty	duty	NOUN
taxlaw-2853	347	25	to	to	ADP
taxlaw-2853	347	26	the	the	DET
taxlaw-2853	347	27	revenue	revenue	NOUN
taxlaw-2853	347	28	system	system	NOUN
taxlaw-2853	347	29	,	,	PUNCT
taxlaw-2853	347	30	and	and	CCONJ
taxlaw-2853	347	31	over	over	ADP
taxlaw-2853	347	32	the	the	DET
taxlaw-2853	347	33	course	course	NOUN
taxlaw-2853	347	34	of	of	ADP
taxlaw-2853	347	35	representing	represent	VERB
taxlaw-2853	347	36	her	her	PRON
taxlaw-2853	347	37	client	client	NOUN
taxlaw-2853	347	38	,	,	PUNCT
taxlaw-2853	347	39	the	the	DET
taxlaw-2853	347	40	lawyer	lawyer	NOUN
taxlaw-2853	347	41	is	be	AUX
taxlaw-2853	347	42	likely	likely	ADJ
taxlaw-2853	347	43	to	to	PART
taxlaw-2853	347	44	communicate	communicate	VERB
taxlaw-2853	347	45	those	those	DET
taxlaw-2853	347	46	beliefs	belief	NOUN
taxlaw-2853	347	47	,	,	PUNCT
taxlaw-2853	347	48	in	in	ADP
taxlaw-2853	347	49	some	some	DET
taxlaw-2853	347	50	way	way	NOUN
taxlaw-2853	347	51	,	,	PUNCT
taxlaw-2853	347	52	to	to	ADP
taxlaw-2853	347	53	her	her	PRON
taxlaw-2853	347	54	client	client	NOUN
taxlaw-2853	347	55	.	.	PUNCT
taxlaw-2853	348	1	this	this	DET
taxlaw-2853	348	2	communication	communication	NOUN
taxlaw-2853	348	3	can	can	AUX
taxlaw-2853	348	4	occur	occur	VERB
taxlaw-2853	348	5	if	if	SCONJ
taxlaw-2853	348	6	and	and	CCONJ
taxlaw-2853	348	7	when	when	SCONJ
taxlaw-2853	348	8	a	a	DET
taxlaw-2853	348	9	lawyer	lawyer	NOUN
taxlaw-2853	348	10	counsels	counsel	VERB
taxlaw-2853	348	11	the	the	DET
taxlaw-2853	348	12	client	client	NOUN
taxlaw-2853	348	13	about	about	ADP
taxlaw-2853	348	14	whether	whether	SCONJ
taxlaw-2853	348	15	to	to	PART
taxlaw-2853	348	16	proceed	proceed	VERB
taxlaw-2853	348	17	with	with	ADP
taxlaw-2853	348	18	(	(	PUNCT
taxlaw-2853	348	19	and	and	CCONJ
taxlaw-2853	348	20	whether	whether	SCONJ
taxlaw-2853	348	21	the	the	DET
taxlaw-2853	348	22	lawyer	lawyer	NOUN
taxlaw-2853	348	23	will	will	AUX
taxlaw-2853	348	24	help	help	VERB
taxlaw-2853	348	25	the	the	DET
taxlaw-2853	348	26	client	client	NOUN
taxlaw-2853	348	27	proceed	proceed	VERB
taxlaw-2853	348	28	with	with	ADP
taxlaw-2853	348	29	)	)	PUNCT
taxlaw-2853	348	30	an	an	DET
taxlaw-2853	348	31	aggressive	aggressive	ADJ
taxlaw-2853	348	32	tax	tax	NOUN
taxlaw-2853	348	33	strategy	strategy	NOUN
taxlaw-2853	348	34	.	.	PUNCT
taxlaw-2853	349	1	this	this	DET
taxlaw-2853	349	2	communication	communication	NOUN
taxlaw-2853	349	3	can	can	AUX
taxlaw-2853	349	4	occur	occur	VERB
taxlaw-2853	349	5	in	in	ADP
taxlaw-2853	349	6	the	the	DET
taxlaw-2853	349	7	way	way	NOUN
taxlaw-2853	349	8	that	that	PRON
taxlaw-2853	349	9	the	the	DET
taxlaw-2853	349	10	lawyer	lawyer	NOUN
taxlaw-2853	349	11	frames	frame	VERB
taxlaw-2853	349	12	the	the	DET
taxlaw-2853	349	13	taxes	taxis	NOUN
taxlaw-2853	349	14	(	(	PUNCT
taxlaw-2853	349	15	e.g.	e.g.	ADV
taxlaw-2853	349	16	,	,	PUNCT
taxlaw-2853	349	17	as	as	ADP
taxlaw-2853	349	18	a	a	DET
taxlaw-2853	349	19	civic	civic	ADJ
taxlaw-2853	349	20	duty	duty	NOUN
taxlaw-2853	349	21	from	from	ADP
taxlaw-2853	349	22	which	which	PRON
taxlaw-2853	349	23	the	the	DET
taxlaw-2853	349	24	taxpayer	taxpayer	NOUN
taxlaw-2853	349	25	gains	gain	NOUN
taxlaw-2853	349	26	or	or	CCONJ
taxlaw-2853	349	27	as	as	ADP
taxlaw-2853	349	28	an	an	DET
taxlaw-2853	349	29	economic	economic	ADJ
taxlaw-2853	349	30	loss).107	loss).107	NOUN
taxlaw-2853	349	31	and	and	CCONJ
taxlaw-2853	349	32	this	this	DET
taxlaw-2853	349	33	communication	communication	NOUN
taxlaw-2853	349	34	can	can	AUX
taxlaw-2853	349	35	occur	occur	VERB
taxlaw-2853	349	36	through	through	ADP
taxlaw-2853	349	37	conversations	conversation	NOUN
taxlaw-2853	349	38	about	about	ADP
taxlaw-2853	349	39	issues	issue	NOUN
taxlaw-2853	349	40	such	such	ADJ
taxlaw-2853	349	41	as	as	ADP
taxlaw-2853	349	42	the	the	DET
taxlaw-2853	349	43	client	client	NOUN
taxlaw-2853	349	44	’s	’s	PART
taxlaw-2853	349	45	obligation	obligation	NOUN
taxlaw-2853	349	46	to	to	PART
taxlaw-2853	349	47	pay	pay	VERB
taxlaw-2853	349	48	taxes	taxis	NOUN
taxlaw-2853	349	49	,	,	PUNCT
taxlaw-2853	349	50	the	the	DET
taxlaw-2853	349	51	client	client	NOUN
taxlaw-2853	349	52	’s	’s	PART
taxlaw-2853	349	53	obligation	obligation	NOUN
taxlaw-2853	349	54	to	to	PART
taxlaw-2853	349	55	disclose	disclose	VERB
taxlaw-2853	349	56	positions	position	NOUN
taxlaw-2853	349	57	,	,	PUNCT
taxlaw-2853	349	58	the	the	DET
taxlaw-2853	349	59	client	client	NOUN
taxlaw-2853	349	60	’s	’s	PART
taxlaw-2853	349	61	ability	ability	NOUN
taxlaw-2853	349	62	to	to	PART
taxlaw-2853	349	63	minimize	minimize	VERB
taxlaw-2853	349	64	taxes	taxis	NOUN
taxlaw-2853	349	65	due	due	ADJ
taxlaw-2853	349	66	,	,	PUNCT
taxlaw-2853	349	67	and	and	CCONJ
taxlaw-2853	349	68	how	how	SCONJ
taxlaw-2853	349	69	the	the	DET
taxlaw-2853	349	70	client	client	NOUN
taxlaw-2853	349	71	’s	’s	PART
taxlaw-2853	349	72	situation	situation	NOUN
taxlaw-2853	349	73	compares	compare	VERB
taxlaw-2853	349	74	to	to	ADP
taxlaw-2853	349	75	others	other	NOUN
taxlaw-2853	349	76	.	.	PUNCT
taxlaw-2853	350	1	the	the	DET
taxlaw-2853	350	2	way	way	NOUN
taxlaw-2853	350	3	in	in	ADP
taxlaw-2853	350	4	which	which	PRON
taxlaw-2853	350	5	the	the	DET
taxlaw-2853	350	6	lawyer	lawyer	NOUN
taxlaw-2853	350	7	approaches	approach	VERB
taxlaw-2853	350	8	these	these	DET
taxlaw-2853	350	9	issues	issue	NOUN
taxlaw-2853	350	10	can	can	AUX
taxlaw-2853	350	11	affect	affect	VERB
taxlaw-2853	350	12	the	the	DET
taxlaw-2853	350	13	client	client	NOUN
taxlaw-2853	350	14	’s	’s	PART
taxlaw-2853	350	15	perception	perception	NOUN
taxlaw-2853	350	16	of	of	ADP
taxlaw-2853	350	17	social	social	ADJ
taxlaw-2853	350	18	norms	norm	NOUN
taxlaw-2853	350	19	of	of	ADP
taxlaw-2853	350	20	taxpaying.108	taxpaying.108	PROPN
taxlaw-2853	350	21	all	all	PRON
taxlaw-2853	350	22	of	of	ADP
taxlaw-2853	350	23	these	these	DET
taxlaw-2853	350	24	client	client	NOUN
taxlaw-2853	350	25	conversations	conversation	NOUN
taxlaw-2853	350	26	,	,	PUNCT
taxlaw-2853	350	27	which	which	PRON
taxlaw-2853	350	28	can	can	AUX
taxlaw-2853	350	29	impact	impact	VERB
taxlaw-2853	350	30	the	the	DET
taxlaw-2853	350	31	client	client	NOUN
taxlaw-2853	350	32	’s	’s	PART
taxlaw-2853	350	33	tax	tax	NOUN
taxlaw-2853	350	34	morale	morale	NOUN
taxlaw-2853	350	35	,	,	PUNCT
taxlaw-2853	350	36	are	be	AUX
taxlaw-2853	350	37	informed	inform	VERB
taxlaw-2853	350	38	by	by	ADP
taxlaw-2853	350	39	and	and	CCONJ
taxlaw-2853	350	40	reveal	reveal	VERB
taxlaw-2853	350	41	the	the	DET
taxlaw-2853	350	42	lawyer	lawyer	NOUN
taxlaw-2853	350	43	’s	’s	PART
taxlaw-2853	350	44	philosophy	philosophy	NOUN
taxlaw-2853	350	45	of	of	ADP
taxlaw-2853	350	46	lawyering	lawyere	VERB
taxlaw-2853	350	47	.	.	PUNCT
taxlaw-2853	351	1	these	these	DET
taxlaw-2853	351	2	communications	communication	NOUN
taxlaw-2853	351	3	are	be	AUX
taxlaw-2853	351	4	likely	likely	ADJ
taxlaw-2853	351	5	to	to	PART
taxlaw-2853	351	6	be	be	AUX
taxlaw-2853	351	7	quite	quite	ADV
taxlaw-2853	351	8	different	different	ADJ
taxlaw-2853	351	9	depending	depend	VERB
taxlaw-2853	351	10	on	on	ADP
taxlaw-2853	351	11	the	the	DET
taxlaw-2853	351	12	lawyer	lawyer	NOUN
taxlaw-2853	351	13	’s	’s	PART
taxlaw-2853	351	14	lawyering	lawyere	VERB
taxlaw-2853	351	15	philosophy	philosophy	NOUN
taxlaw-2853	351	16	.	.	PUNCT
taxlaw-2853	352	1	for	for	ADP
taxlaw-2853	352	2	example	example	NOUN
taxlaw-2853	352	3	,	,	PUNCT
taxlaw-2853	352	4	the	the	DET
taxlaw-2853	352	5	client	client	NOUN
taxlaw-2853	352	6	of	of	ADP
taxlaw-2853	352	7	a	a	DET
taxlaw-2853	352	8	lawyer	lawyer	NOUN
taxlaw-2853	352	9	who	who	PRON
taxlaw-2853	352	10	believes	believe	VERB
taxlaw-2853	352	11	in	in	ADP
taxlaw-2853	352	12	advancing	advance	VERB
taxlaw-2853	352	13	client	client	NOUN
taxlaw-2853	352	14	autonomy	autonomy	NOUN
taxlaw-2853	352	15	and	and	CCONJ
taxlaw-2853	352	16	is	be	AUX
taxlaw-2853	352	17	quite	quite	ADV
taxlaw-2853	352	18	comfortable	comfortable	ADJ
taxlaw-2853	352	19	helping	help	VERB
taxlaw-2853	352	20	clients	client	NOUN
taxlaw-2853	352	21	take	take	VERB
taxlaw-2853	352	22	aggressive	aggressive	ADJ
taxlaw-2853	352	23	positions	position	NOUN
taxlaw-2853	352	24	will	will	AUX
taxlaw-2853	352	25	receive	receive	VERB
taxlaw-2853	352	26	very	very	ADV
taxlaw-2853	352	27	different	different	ADJ
taxlaw-2853	352	28	messages	message	NOUN
taxlaw-2853	352	29	than	than	SCONJ
taxlaw-2853	352	30	will	will	AUX
taxlaw-2853	352	31	the	the	DET
taxlaw-2853	352	32	client	client	NOUN
taxlaw-2853	352	33	of	of	ADP
taxlaw-2853	352	34	a	a	DET
taxlaw-2853	352	35	lawyer	lawyer	NOUN
taxlaw-2853	352	36	who	who	PRON
taxlaw-2853	352	37	believes	believe	VERB
taxlaw-2853	352	38	in	in	ADP
taxlaw-2853	352	39	only	only	ADV
taxlaw-2853	352	40	helping	help	VERB
taxlaw-2853	352	41	clients	client	NOUN
taxlaw-2853	352	42	take	take	VERB
taxlaw-2853	352	43	actions	action	NOUN
taxlaw-2853	352	44	and	and	CCONJ
taxlaw-2853	352	45	positions	position	NOUN
taxlaw-2853	352	46	that	that	PRON
taxlaw-2853	352	47	are	be	AUX
taxlaw-2853	352	48	more	more	ADV
taxlaw-2853	352	49	likely	likely	ADJ
taxlaw-2853	352	50	than	than	ADP
taxlaw-2853	352	51	not	not	PART
taxlaw-2853	352	52	to	to	PART
taxlaw-2853	352	53	comply	comply	VERB
taxlaw-2853	352	54	with	with	ADP
taxlaw-2853	352	55	the	the	DET
taxlaw-2853	352	56	letter	letter	NOUN
taxlaw-2853	352	57	and	and	CCONJ
taxlaw-2853	352	58	spirit	spirit	NOUN
taxlaw-2853	352	59	of	of	ADP
taxlaw-2853	352	60	the	the	DET
taxlaw-2853	352	61	law	law	NOUN
taxlaw-2853	352	62	.	.	PUNCT
taxlaw-2853	353	1	these	these	DET
taxlaw-2853	353	2	messages	message	NOUN
taxlaw-2853	353	3	could	could	AUX
taxlaw-2853	353	4	have	have	VERB
taxlaw-2853	353	5	very	very	ADV
taxlaw-2853	353	6	different	different	ADJ
taxlaw-2853	353	7	impacts	impact	NOUN
taxlaw-2853	353	8	on	on	ADP
taxlaw-2853	353	9	the	the	DET
taxlaw-2853	353	10	tax	tax	NOUN
taxlaw-2853	353	11	morale	morale	NOUN
taxlaw-2853	353	12	of	of	ADP
taxlaw-2853	353	13	the	the	DET
taxlaw-2853	353	14	clients	client	NOUN
taxlaw-2853	353	15	going	go	VERB
taxlaw-2853	353	16	forward	forward	ADV
taxlaw-2853	353	17	.	.	PUNCT
taxlaw-2853	354	1	indeed	indeed	ADV
taxlaw-2853	354	2	,	,	PUNCT
taxlaw-2853	354	3	professor	professor	PROPN
taxlaw-2853	354	4	marjorie	marjorie	PROPN
taxlaw-2853	354	5	kornhauser	kornhauser	PROPN
taxlaw-2853	354	6	has	have	AUX
taxlaw-2853	354	7	explained	explain	VERB
taxlaw-2853	354	8	that	that	SCONJ
taxlaw-2853	354	9	“	"	PUNCT
taxlaw-2853	354	10	[	[	X
taxlaw-2853	354	11	s]trengthening	s]trengthene	VERB
taxlaw-2853	354	12	the	the	DET
taxlaw-2853	354	13	identification	identification	NOUN
taxlaw-2853	354	14	of	of	ADP
taxlaw-2853	354	15	tax	tax	NOUN
taxlaw-2853	354	16	professionals	professional	NOUN
taxlaw-2853	354	17	with	with	ADP
taxlaw-2853	354	18	the	the	DET
taxlaw-2853	354	19	integrity	integrity	NOUN
taxlaw-2853	354	20	of	of	ADP
taxlaw-2853	354	21	the	the	DET
taxlaw-2853	354	22	tax	tax	NOUN
taxlaw-2853	354	23	system	system	NOUN
taxlaw-2853	354	24	can	can	AUX
taxlaw-2853	354	25	improve	improve	VERB
taxlaw-2853	354	26	their	their	PRON
taxlaw-2853	354	27	willingness	willingness	NOUN
taxlaw-2853	354	28	to	to	PART
taxlaw-2853	354	29	cooperate	cooperate	VERB
taxlaw-2853	354	30	with	with	ADP
taxlaw-2853	354	31	the	the	DET
taxlaw-2853	354	32	irs	irs	PROPN
taxlaw-2853	354	33	.	.	PUNCT
taxlaw-2853	354	34	.	.	PUNCT
taxlaw-2853	354	35	.	.	PUNCT
taxlaw-2853	355	1	.	.	PUNCT
taxlaw-2853	356	1	this	this	PRON
taxlaw-2853	356	2	would	would	AUX
taxlaw-2853	356	3	also	also	ADV
taxlaw-2853	356	4	signal	signal	VERB
taxlaw-2853	356	5	to	to	ADP
taxlaw-2853	356	6	clients	client	NOUN
taxlaw-2853	356	7	a	a	DET
taxlaw-2853	356	8	tax	tax	NOUN
taxlaw-2853	356	9	compliance	compliance	NOUN
taxlaw-2853	356	10	104	104	NUM
taxlaw-2853	356	11	tanina	tanina	NOUN
taxlaw-2853	356	12	rostain	rostain	PROPN
taxlaw-2853	356	13	&	&	CCONJ
taxlaw-2853	356	14	milton	milton	PROPN
taxlaw-2853	356	15	c.	c.	PROPN
taxlaw-2853	356	16	regan	regan	PROPN
taxlaw-2853	356	17	,	,	PUNCT
taxlaw-2853	356	18	jr	jr	PROPN
taxlaw-2853	356	19	.	.	PROPN
taxlaw-2853	356	20	,	,	PUNCT
taxlaw-2853	356	21	confidence	confidence	NOUN
taxlaw-2853	356	22	games	game	NOUN
taxlaw-2853	356	23	:	:	PUNCT
taxlaw-2853	356	24	lawyers	lawyer	NOUN
taxlaw-2853	356	25	,	,	PUNCT
taxlaw-2853	356	26	accountants	accountant	NOUN
taxlaw-2853	356	27	,	,	PUNCT
taxlaw-2853	356	28	and	and	CCONJ
taxlaw-2853	356	29	the	the	DET
taxlaw-2853	356	30	tax	tax	NOUN
taxlaw-2853	356	31	shelter	shelter	NOUN
taxlaw-2853	356	32	industry	industry	NOUN
taxlaw-2853	356	33	(	(	PUNCT
taxlaw-2853	356	34	2014	2014	NUM
taxlaw-2853	356	35	)	)	PUNCT
taxlaw-2853	356	36	(	(	PUNCT
taxlaw-2853	356	37	recounting	recount	VERB
taxlaw-2853	356	38	how	how	SCONJ
taxlaw-2853	356	39	tax	tax	NOUN
taxlaw-2853	356	40	professionals	professional	NOUN
taxlaw-2853	356	41	enabled	enable	VERB
taxlaw-2853	356	42	the	the	DET
taxlaw-2853	356	43	tax	tax	NOUN
taxlaw-2853	356	44	shelter	shelter	NOUN
taxlaw-2853	356	45	industry	industry	NOUN
taxlaw-2853	356	46	)	)	PUNCT
taxlaw-2853	356	47	.	.	PUNCT
taxlaw-2853	357	1	105	105	NUM
taxlaw-2853	357	2	see	see	VERB
taxlaw-2853	357	3	,	,	PUNCT
taxlaw-2853	357	4	e.g.	e.g.	ADV
taxlaw-2853	357	5	,	,	PUNCT
taxlaw-2853	357	6	peter	peter	PROPN
taxlaw-2853	357	7	c.	c.	PROPN
taxlaw-2853	357	8	canellos	canellos	PROPN
taxlaw-2853	357	9	,	,	PUNCT
taxlaw-2853	357	10	a	a	DET
taxlaw-2853	357	11	tax	tax	NOUN
taxlaw-2853	357	12	practitioner	practitioner	NOUN
taxlaw-2853	357	13	's	's	PART
taxlaw-2853	357	14	perspective	perspective	NOUN
taxlaw-2853	357	15	on	on	ADP
taxlaw-2853	357	16	substance	substance	NOUN
taxlaw-2853	357	17	,	,	PUNCT
taxlaw-2853	357	18	form	form	NOUN
taxlaw-2853	357	19	and	and	CCONJ
taxlaw-2853	357	20	business	business	NOUN
taxlaw-2853	357	21	purpose	purpose	NOUN
taxlaw-2853	357	22	in	in	ADP
taxlaw-2853	357	23	structuring	structure	VERB
taxlaw-2853	357	24	business	business	NOUN
taxlaw-2853	357	25	transactions	transaction	NOUN
taxlaw-2853	357	26	and	and	CCONJ
taxlaw-2853	357	27	in	in	ADP
taxlaw-2853	357	28	tax	tax	NOUN
taxlaw-2853	357	29	shelters	shelter	NOUN
taxlaw-2853	357	30	,	,	PUNCT
taxlaw-2853	357	31	54	54	NUM
taxlaw-2853	357	32	smu	smu	PROPN
taxlaw-2853	357	33	l.	l.	PROPN
taxlaw-2853	357	34	rev	rev	PROPN
taxlaw-2853	357	35	.	.	PROPN
taxlaw-2853	357	36	47	47	NUM
taxlaw-2853	357	37	,	,	PUNCT
taxlaw-2853	357	38	55	55	NUM
taxlaw-2853	357	39	-	-	SYM
taxlaw-2853	357	40	57	57	NUM
taxlaw-2853	357	41	(	(	PUNCT
taxlaw-2853	357	42	2001	2001	NUM
taxlaw-2853	357	43	)	)	PUNCT
taxlaw-2853	357	44	(	(	PUNCT
taxlaw-2853	357	45	discussing	discuss	VERB
taxlaw-2853	357	46	the	the	DET
taxlaw-2853	357	47	regular	regular	ADJ
taxlaw-2853	357	48	tax	tax	NOUN
taxlaw-2853	357	49	bar	bar	NOUN
taxlaw-2853	357	50	versus	versus	ADP
taxlaw-2853	357	51	the	the	DET
taxlaw-2853	357	52	tax	tax	NOUN
taxlaw-2853	357	53	shelter	shelter	NOUN
taxlaw-2853	357	54	bar	bar	NOUN
taxlaw-2853	357	55	)	)	PUNCT
taxlaw-2853	357	56	;	;	PUNCT
taxlaw-2853	357	57	rostain	rostain	NOUN
taxlaw-2853	357	58	&	&	CCONJ
taxlaw-2853	357	59	regan	regan	PROPN
taxlaw-2853	357	60	,	,	PUNCT
taxlaw-2853	357	61	supra	supra	PROPN
taxlaw-2853	357	62	note	note	PROPN
taxlaw-2853	357	63	104	104	NUM
taxlaw-2853	357	64	,	,	PUNCT
taxlaw-2853	357	65	at	at	ADP
taxlaw-2853	357	66	63	63	NUM
taxlaw-2853	357	67	-	-	SYM
taxlaw-2853	357	68	72	72	NUM
taxlaw-2853	357	69	.	.	NOUN
taxlaw-2853	357	70	106	106	NUM
taxlaw-2853	357	71	cf	cf	NOUN
taxlaw-2853	357	72	.	.	PUNCT
taxlaw-2853	358	1	linda	linda	PROPN
taxlaw-2853	358	2	m.	m.	PROPN
taxlaw-2853	358	3	beale	beale	PROPN
taxlaw-2853	358	4	,	,	PUNCT
taxlaw-2853	358	5	tax	tax	NOUN
taxlaw-2853	358	6	advice	advice	NOUN
taxlaw-2853	358	7	before	before	ADP
taxlaw-2853	358	8	the	the	DET
taxlaw-2853	358	9	return	return	NOUN
taxlaw-2853	358	10	:	:	PUNCT
taxlaw-2853	358	11	the	the	DET
taxlaw-2853	358	12	case	case	NOUN
taxlaw-2853	358	13	for	for	ADP
taxlaw-2853	358	14	raising	raise	VERB
taxlaw-2853	358	15	standards	standard	NOUN
taxlaw-2853	358	16	and	and	CCONJ
taxlaw-2853	358	17	denying	deny	VERB
taxlaw-2853	358	18	evidentiary	evidentiary	ADJ
taxlaw-2853	358	19	privileges	privilege	NOUN
taxlaw-2853	358	20	,	,	PUNCT
taxlaw-2853	358	21	25	25	NUM
taxlaw-2853	358	22	va	va	NOUN
taxlaw-2853	358	23	.	.	PUNCT
taxlaw-2853	359	1	tax	tax	PROPN
taxlaw-2853	359	2	rev	rev	PROPN
taxlaw-2853	359	3	.	.	PROPN
taxlaw-2853	359	4	583	583	NUM
taxlaw-2853	359	5	,	,	PUNCT
taxlaw-2853	359	6	595	595	NUM
taxlaw-2853	359	7	-	-	SYM
taxlaw-2853	359	8	99	99	NUM
taxlaw-2853	359	9	(	(	PUNCT
taxlaw-2853	359	10	2006	2006	NUM
taxlaw-2853	359	11	)	)	PUNCT
taxlaw-2853	359	12	(	(	PUNCT
taxlaw-2853	359	13	describing	describe	VERB
taxlaw-2853	359	14	practitioner	practitioner	NOUN
taxlaw-2853	359	15	cultures	culture	NOUN
taxlaw-2853	359	16	that	that	PRON
taxlaw-2853	359	17	celebrate	celebrate	VERB
taxlaw-2853	359	18	innovative	innovative	ADJ
taxlaw-2853	359	19	tax	tax	NOUN
taxlaw-2853	359	20	reduction	reduction	NOUN
taxlaw-2853	359	21	strategies	strategy	NOUN
taxlaw-2853	359	22	)	)	PUNCT
taxlaw-2853	359	23	.	.	PUNCT
taxlaw-2853	360	1	107	107	NUM
taxlaw-2853	360	2	marjorie	marjorie	PROPN
taxlaw-2853	360	3	e.	e.	PROPN
taxlaw-2853	360	4	kornhauser	kornhauser	PROPN
taxlaw-2853	360	5	,	,	PUNCT
taxlaw-2853	360	6	a	a	DET
taxlaw-2853	360	7	tax	tax	NOUN
taxlaw-2853	360	8	morale	morale	NOUN
taxlaw-2853	360	9	approach	approach	NOUN
taxlaw-2853	360	10	to	to	ADP
taxlaw-2853	360	11	compliance	compliance	NOUN
taxlaw-2853	360	12	:	:	PUNCT
taxlaw-2853	360	13	recommendations	recommendation	NOUN
taxlaw-2853	360	14	for	for	ADP
taxlaw-2853	360	15	the	the	DET
taxlaw-2853	360	16	irs	irs	PROPN
taxlaw-2853	360	17	,	,	PUNCT
taxlaw-2853	360	18	8	8	NUM
taxlaw-2853	360	19	fla	fla	NOUN
taxlaw-2853	360	20	.	.	PUNCT
taxlaw-2853	361	1	tax	tax	PROPN
taxlaw-2853	361	2	rev	rev	PROPN
taxlaw-2853	361	3	.	.	PROPN
taxlaw-2853	361	4	599	599	NUM
taxlaw-2853	361	5	,	,	PUNCT
taxlaw-2853	361	6	607	607	NUM
taxlaw-2853	361	7	-	-	SYM
taxlaw-2853	361	8	09	09	NUM
taxlaw-2853	361	9	(	(	PUNCT
taxlaw-2853	361	10	2007	2007	NUM
taxlaw-2853	361	11	)	)	PUNCT
taxlaw-2853	361	12	.	.	PUNCT
taxlaw-2853	362	1	108	108	NUM
taxlaw-2853	363	1	i	i	PRON
taxlaw-2853	363	2	d.	d.	VERB
taxlaw-2853	363	3	at	at	ADP
taxlaw-2853	363	4	612	612	NUM
taxlaw-2853	363	5	-	-	SYM
taxlaw-2853	363	6	13	13	NUM
taxlaw-2853	363	7	.	.	PUNCT
taxlaw-2853	363	8	234	234	NUM
taxlaw-2853	363	9	columbia	columbia	PROPN
taxlaw-2853	363	10	journal	journal	PROPN
taxlaw-2853	363	11	of	of	ADP
taxlaw-2853	363	12	tax	tax	NOUN
taxlaw-2853	363	13	law	law	NOUN
taxlaw-2853	364	1	[	[	X
taxlaw-2853	364	2	vol.8:215	vol.8:215	X
taxlaw-2853	364	3	norm	norm	NOUN
taxlaw-2853	364	4	that	that	PRON
taxlaw-2853	364	5	could	could	AUX
taxlaw-2853	364	6	have	have	VERB
taxlaw-2853	364	7	a	a	DET
taxlaw-2853	364	8	ripple	ripple	ADJ
taxlaw-2853	364	9	effect	effect	NOUN
taxlaw-2853	364	10	on	on	ADP
taxlaw-2853	364	11	their	their	PRON
taxlaw-2853	364	12	clients	client	NOUN
taxlaw-2853	364	13	,	,	PUNCT
taxlaw-2853	364	14	who	who	PRON
taxlaw-2853	364	15	respect	respect	VERB
taxlaw-2853	364	16	and	and	CCONJ
taxlaw-2853	364	17	identify	identify	VERB
taxlaw-2853	364	18	with	with	ADP
taxlaw-2853	364	19	these	these	DET
taxlaw-2853	364	20	professionals	professional	NOUN
taxlaw-2853	364	21	.	.	PUNCT
taxlaw-2853	365	1	”109	”109	VERB
taxlaw-2853	365	2	that	that	PRON
taxlaw-2853	365	3	is	is	ADV
taxlaw-2853	365	4	,	,	PUNCT
taxlaw-2853	365	5	the	the	DET
taxlaw-2853	365	6	tax	tax	NOUN
taxlaw-2853	365	7	lawyer	lawyer	NOUN
taxlaw-2853	365	8	’s	’s	PART
taxlaw-2853	365	9	professional	professional	ADJ
taxlaw-2853	365	10	identity	identity	NOUN
taxlaw-2853	365	11	can	can	AUX
taxlaw-2853	365	12	affect	affect	VERB
taxlaw-2853	365	13	the	the	DET
taxlaw-2853	365	14	tax	tax	NOUN
taxlaw-2853	365	15	morale	morale	NOUN
taxlaw-2853	365	16	of	of	ADP
taxlaw-2853	365	17	the	the	DET
taxlaw-2853	365	18	lawyer	lawyer	NOUN
taxlaw-2853	365	19	’s	’s	PART
taxlaw-2853	365	20	clients	client	NOUN
taxlaw-2853	365	21	.	.	PUNCT
taxlaw-2853	366	1	impact	impact	NOUN
taxlaw-2853	366	2	of	of	ADP
taxlaw-2853	366	3	the	the	DET
taxlaw-2853	366	4	government	government	NOUN
taxlaw-2853	366	5	lawyer	lawyer	NOUN
taxlaw-2853	366	6	the	the	DET
taxlaw-2853	366	7	ethical	ethical	ADJ
taxlaw-2853	366	8	professional	professional	ADJ
taxlaw-2853	366	9	identities	identity	NOUN
taxlaw-2853	366	10	of	of	ADP
taxlaw-2853	366	11	government	government	NOUN
taxlaw-2853	366	12	lawyers	lawyer	NOUN
taxlaw-2853	366	13	can	can	AUX
taxlaw-2853	366	14	also	also	ADV
taxlaw-2853	366	15	affect	affect	VERB
taxlaw-2853	366	16	taxpayer	taxpayer	NOUN
taxlaw-2853	366	17	morale	morale	NOUN
taxlaw-2853	366	18	and	and	CCONJ
taxlaw-2853	366	19	respect	respect	NOUN
taxlaw-2853	366	20	for	for	ADP
taxlaw-2853	366	21	taxpayer	taxpayer	NOUN
taxlaw-2853	366	22	rights	right	NOUN
taxlaw-2853	366	23	.	.	PUNCT
taxlaw-2853	367	1	this	this	PRON
taxlaw-2853	367	2	is	be	AUX
taxlaw-2853	367	3	because	because	SCONJ
taxlaw-2853	367	4	a	a	DET
taxlaw-2853	367	5	government	government	NOUN
taxlaw-2853	367	6	lawyer	lawyer	NOUN
taxlaw-2853	367	7	’s	’s	PART
taxlaw-2853	367	8	professional	professional	ADJ
taxlaw-2853	367	9	identity	identity	NOUN
taxlaw-2853	367	10	can	can	AUX
taxlaw-2853	367	11	impact	impact	VERB
taxlaw-2853	367	12	how	how	SCONJ
taxlaw-2853	367	13	she	she	PRON
taxlaw-2853	367	14	approaches	approach	VERB
taxlaw-2853	367	15	an	an	DET
taxlaw-2853	367	16	enforcement	enforcement	NOUN
taxlaw-2853	367	17	action	action	NOUN
taxlaw-2853	367	18	.	.	PUNCT
taxlaw-2853	368	1	for	for	ADP
taxlaw-2853	368	2	example	example	NOUN
taxlaw-2853	368	3	,	,	PUNCT
taxlaw-2853	368	4	does	do	AUX
taxlaw-2853	368	5	she	she	PRON
taxlaw-2853	368	6	conceive	conceive	VERB
taxlaw-2853	368	7	of	of	ADP
taxlaw-2853	368	8	her	her	PRON
taxlaw-2853	368	9	role	role	NOUN
taxlaw-2853	368	10	as	as	ADP
taxlaw-2853	368	11	one	one	NUM
taxlaw-2853	368	12	where	where	SCONJ
taxlaw-2853	368	13	she	she	PRON
taxlaw-2853	368	14	should	should	AUX
taxlaw-2853	368	15	represent	represent	VERB
taxlaw-2853	368	16	the	the	DET
taxlaw-2853	368	17	government	government	NOUN
taxlaw-2853	368	18	as	as	ADV
taxlaw-2853	368	19	aggressively	aggressively	ADV
taxlaw-2853	368	20	as	as	ADP
taxlaw-2853	368	21	possible	possible	ADJ
taxlaw-2853	368	22	so	so	SCONJ
taxlaw-2853	368	23	that	that	SCONJ
taxlaw-2853	368	24	she	she	PRON
taxlaw-2853	368	25	can	can	AUX
taxlaw-2853	368	26	collect	collect	VERB
taxlaw-2853	368	27	as	as	ADV
taxlaw-2853	368	28	much	much	ADJ
taxlaw-2853	368	29	revenue	revenue	NOUN
taxlaw-2853	368	30	as	as	ADP
taxlaw-2853	368	31	possible	possible	ADJ
taxlaw-2853	368	32	from	from	ADP
taxlaw-2853	368	33	each	each	DET
taxlaw-2853	368	34	particular	particular	ADJ
taxlaw-2853	368	35	taxpayer	taxpayer	NOUN
taxlaw-2853	368	36	?	?	PUNCT
taxlaw-2853	369	1	does	do	AUX
taxlaw-2853	369	2	she	she	PRON
taxlaw-2853	369	3	view	view	VERB
taxlaw-2853	369	4	her	her	PRON
taxlaw-2853	369	5	role	role	NOUN
taxlaw-2853	369	6	as	as	ADP
taxlaw-2853	369	7	one	one	NUM
taxlaw-2853	369	8	where	where	SCONJ
taxlaw-2853	369	9	she	she	PRON
taxlaw-2853	369	10	should	should	AUX
taxlaw-2853	369	11	only	only	ADV
taxlaw-2853	369	12	try	try	VERB
taxlaw-2853	369	13	to	to	PART
taxlaw-2853	369	14	collect	collect	VERB
taxlaw-2853	369	15	that	that	DET
taxlaw-2853	369	16	amount	amount	NOUN
taxlaw-2853	369	17	of	of	ADP
taxlaw-2853	369	18	money	money	NOUN
taxlaw-2853	369	19	that	that	PRON
taxlaw-2853	369	20	is	be	AUX
taxlaw-2853	369	21	clearly	clearly	ADV
taxlaw-2853	369	22	owed	owe	VERB
taxlaw-2853	369	23	to	to	ADP
taxlaw-2853	369	24	the	the	DET
taxlaw-2853	369	25	government	government	NOUN
taxlaw-2853	369	26	?	?	PUNCT
taxlaw-2853	370	1	or	or	CCONJ
taxlaw-2853	370	2	does	do	AUX
taxlaw-2853	370	3	she	she	PRON
taxlaw-2853	370	4	conceive	conceive	VERB
taxlaw-2853	370	5	of	of	ADP
taxlaw-2853	370	6	her	her	PRON
taxlaw-2853	370	7	role	role	NOUN
taxlaw-2853	370	8	as	as	ADP
taxlaw-2853	370	9	one	one	NUM
taxlaw-2853	370	10	where	where	SCONJ
taxlaw-2853	370	11	a	a	DET
taxlaw-2853	370	12	key	key	ADJ
taxlaw-2853	370	13	part	part	NOUN
taxlaw-2853	370	14	of	of	ADP
taxlaw-2853	370	15	the	the	DET
taxlaw-2853	370	16	purpose	purpose	NOUN
taxlaw-2853	370	17	of	of	ADP
taxlaw-2853	370	18	the	the	DET
taxlaw-2853	370	19	enforcement	enforcement	NOUN
taxlaw-2853	370	20	action	action	NOUN
taxlaw-2853	370	21	is	be	AUX
taxlaw-2853	370	22	to	to	PART
taxlaw-2853	370	23	help	help	VERB
taxlaw-2853	370	24	taxpayers	taxpayer	NOUN
taxlaw-2853	370	25	understand	understand	VERB
taxlaw-2853	370	26	what	what	PRON
taxlaw-2853	370	27	it	it	PRON
taxlaw-2853	370	28	means	mean	VERB
taxlaw-2853	370	29	to	to	PART
taxlaw-2853	370	30	comply	comply	VERB
taxlaw-2853	370	31	with	with	ADP
taxlaw-2853	370	32	the	the	DET
taxlaw-2853	370	33	law	law	NOUN
taxlaw-2853	370	34	?	?	PUNCT
taxlaw-2853	371	1	there	there	PRON
taxlaw-2853	371	2	are	be	VERB
taxlaw-2853	371	3	many	many	ADJ
taxlaw-2853	371	4	other	other	ADJ
taxlaw-2853	371	5	possible	possible	ADJ
taxlaw-2853	371	6	approaches	approach	NOUN
taxlaw-2853	371	7	,	,	PUNCT
taxlaw-2853	371	8	but	but	CCONJ
taxlaw-2853	371	9	each	each	PRON
taxlaw-2853	371	10	could	could	AUX
taxlaw-2853	371	11	lead	lead	VERB
taxlaw-2853	371	12	to	to	ADP
taxlaw-2853	371	13	potentially	potentially	ADV
taxlaw-2853	371	14	very	very	ADV
taxlaw-2853	371	15	different	different	ADJ
taxlaw-2853	371	16	interactions	interaction	NOUN
taxlaw-2853	371	17	with	with	ADP
taxlaw-2853	371	18	taxpayers	taxpayer	NOUN
taxlaw-2853	371	19	,	,	PUNCT
taxlaw-2853	371	20	which	which	PRON
taxlaw-2853	371	21	could	could	AUX
taxlaw-2853	371	22	affect	affect	VERB
taxlaw-2853	371	23	taxpayer	taxpayer	NOUN
taxlaw-2853	371	24	rights	right	NOUN
taxlaw-2853	371	25	.	.	PUNCT
taxlaw-2853	372	1	for	for	ADP
taxlaw-2853	372	2	example	example	NOUN
taxlaw-2853	372	3	,	,	PUNCT
taxlaw-2853	372	4	a	a	DET
taxlaw-2853	372	5	lawyer	lawyer	NOUN
taxlaw-2853	372	6	who	who	PRON
taxlaw-2853	372	7	believes	believe	VERB
taxlaw-2853	372	8	that	that	SCONJ
taxlaw-2853	372	9	her	her	PRON
taxlaw-2853	372	10	role	role	NOUN
taxlaw-2853	372	11	requires	require	VERB
taxlaw-2853	372	12	that	that	SCONJ
taxlaw-2853	372	13	she	she	PRON
taxlaw-2853	372	14	represent	represent	VERB
taxlaw-2853	372	15	her	her	PRON
taxlaw-2853	372	16	client	client	NOUN
taxlaw-2853	372	17	as	as	ADV
taxlaw-2853	372	18	aggressively	aggressively	ADV
taxlaw-2853	372	19	as	as	ADP
taxlaw-2853	372	20	possible	possible	ADJ
taxlaw-2853	372	21	(	(	PUNCT
taxlaw-2853	372	22	thereby	thereby	ADV
taxlaw-2853	372	23	collecting	collect	VERB
taxlaw-2853	372	24	the	the	DET
taxlaw-2853	372	25	most	most	ADJ
taxlaw-2853	372	26	amount	amount	NOUN
taxlaw-2853	372	27	of	of	ADP
taxlaw-2853	372	28	money	money	NOUN
taxlaw-2853	372	29	possible	possible	ADJ
taxlaw-2853	372	30	on	on	ADP
taxlaw-2853	372	31	behalf	behalf	NOUN
taxlaw-2853	372	32	of	of	ADP
taxlaw-2853	372	33	the	the	DET
taxlaw-2853	372	34	government	government	NOUN
taxlaw-2853	372	35	)	)	PUNCT
taxlaw-2853	372	36	might	might	AUX
taxlaw-2853	372	37	take	take	VERB
taxlaw-2853	372	38	an	an	DET
taxlaw-2853	372	39	overly	overly	ADV
taxlaw-2853	372	40	aggressive	aggressive	ADJ
taxlaw-2853	372	41	approach	approach	NOUN
taxlaw-2853	372	42	to	to	ADP
taxlaw-2853	372	43	an	an	DET
taxlaw-2853	372	44	audit	audit	NOUN
taxlaw-2853	372	45	or	or	CCONJ
taxlaw-2853	372	46	to	to	ADP
taxlaw-2853	372	47	collections	collection	NOUN
taxlaw-2853	372	48	,	,	PUNCT
taxlaw-2853	372	49	which	which	PRON
taxlaw-2853	372	50	could	could	AUX
taxlaw-2853	372	51	impinge	impinge	VERB
taxlaw-2853	372	52	on	on	ADP
taxlaw-2853	372	53	taxpayer	taxpayer	NOUN
taxlaw-2853	372	54	rights	right	NOUN
taxlaw-2853	372	55	,	,	PUNCT
taxlaw-2853	372	56	including	include	VERB
taxlaw-2853	372	57	“	"	PUNCT
taxlaw-2853	372	58	the	the	DET
taxlaw-2853	372	59	right	right	NOUN
taxlaw-2853	372	60	to	to	PART
taxlaw-2853	372	61	pay	pay	VERB
taxlaw-2853	372	62	no	no	PRON
taxlaw-2853	372	63	more	more	ADJ
taxlaw-2853	372	64	than	than	ADP
taxlaw-2853	372	65	the	the	DET
taxlaw-2853	372	66	correct	correct	ADJ
taxlaw-2853	372	67	amount	amount	NOUN
taxlaw-2853	372	68	of	of	ADP
taxlaw-2853	372	69	tax	tax	NOUN
taxlaw-2853	372	70	”	"	PUNCT
taxlaw-2853	372	71	and	and	CCONJ
taxlaw-2853	372	72	the	the	DET
taxlaw-2853	372	73	“	"	PUNCT
taxlaw-2853	372	74	right	right	NOUN
taxlaw-2853	372	75	to	to	ADP
taxlaw-2853	372	76	a	a	DET
taxlaw-2853	372	77	fair	fair	ADJ
taxlaw-2853	372	78	and	and	CCONJ
taxlaw-2853	372	79	just	just	ADV
taxlaw-2853	372	80	tax	tax	NOUN
taxlaw-2853	372	81	system”.110	system”.110	PROPN
taxlaw-2853	372	82	further	far	ADV
taxlaw-2853	372	83	,	,	PUNCT
taxlaw-2853	372	84	the	the	DET
taxlaw-2853	372	85	government	government	NOUN
taxlaw-2853	372	86	lawyer	lawyer	NOUN
taxlaw-2853	372	87	’s	’s	PART
taxlaw-2853	372	88	approach	approach	NOUN
taxlaw-2853	372	89	to	to	ADP
taxlaw-2853	372	90	her	her	PRON
taxlaw-2853	372	91	role	role	NOUN
taxlaw-2853	372	92	in	in	ADP
taxlaw-2853	372	93	the	the	DET
taxlaw-2853	372	94	enforcement	enforcement	NOUN
taxlaw-2853	372	95	proceeding	proceeding	NOUN
taxlaw-2853	372	96	could	could	AUX
taxlaw-2853	372	97	influence	influence	VERB
taxlaw-2853	372	98	whether	whether	SCONJ
taxlaw-2853	372	99	the	the	DET
taxlaw-2853	372	100	taxpayer	taxpayer	NOUN
taxlaw-2853	372	101	perceives	perceive	VERB
taxlaw-2853	372	102	there	there	ADV
taxlaw-2853	372	103	to	to	PART
taxlaw-2853	372	104	be	be	AUX
taxlaw-2853	372	105	“	"	PUNCT
taxlaw-2853	372	106	procedural	procedural	ADJ
taxlaw-2853	372	107	fairness	fairness	NOUN
taxlaw-2853	372	108	”	"	PUNCT
taxlaw-2853	372	109	and	and	CCONJ
taxlaw-2853	372	110	whether	whether	SCONJ
taxlaw-2853	372	111	the	the	DET
taxlaw-2853	372	112	taxpayer	taxpayer	NOUN
taxlaw-2853	372	113	feels	feel	VERB
taxlaw-2853	372	114	that	that	SCONJ
taxlaw-2853	372	115	she	she	PRON
taxlaw-2853	372	116	is	be	AUX
taxlaw-2853	372	117	“	"	PUNCT
taxlaw-2853	372	118	being	be	AUX
taxlaw-2853	372	119	treated	treat	VERB
taxlaw-2853	372	120	with	with	ADP
taxlaw-2853	372	121	respect	respect	NOUN
taxlaw-2853	372	122	,	,	PUNCT
taxlaw-2853	372	123	politeness	politeness	NOUN
taxlaw-2853	372	124	and	and	CCONJ
taxlaw-2853	372	125	dignity	dignity	NOUN
taxlaw-2853	372	126	by	by	ADP
taxlaw-2853	372	127	tax	tax	NOUN
taxlaw-2853	372	128	authorities	authority	NOUN
taxlaw-2853	372	129	,	,	PUNCT
taxlaw-2853	372	130	”	"	PUNCT
taxlaw-2853	372	131	both	both	PRON
taxlaw-2853	372	132	of	of	ADP
taxlaw-2853	372	133	which	which	PRON
taxlaw-2853	372	134	are	be	AUX
taxlaw-2853	372	135	important	important	ADJ
taxlaw-2853	372	136	factors	factor	NOUN
taxlaw-2853	372	137	in	in	ADP
taxlaw-2853	372	138	tax	tax	NOUN
taxlaw-2853	372	139	morale.111	morale.111	NOUN
taxlaw-2853	372	140	“	"	PUNCT
taxlaw-2853	372	141	[	[	X
taxlaw-2853	372	142	i]ndividuals	i]ndividual	NOUN
taxlaw-2853	372	143	’	'	PUNCT
taxlaw-2853	372	144	direct	direct	ADJ
taxlaw-2853	372	145	contacts	contact	NOUN
taxlaw-2853	372	146	with	with	ADP
taxlaw-2853	372	147	the	the	DET
taxlaw-2853	372	148	tax	tax	NOUN
taxlaw-2853	372	149	authority	authority	NOUN
taxlaw-2853	372	150	greatly	greatly	ADV
taxlaw-2853	372	151	influence	influence	VERB
taxlaw-2853	372	152	their	their	PRON
taxlaw-2853	372	153	perception	perception	NOUN
taxlaw-2853	372	154	of	of	ADP
taxlaw-2853	372	155	whether	whether	SCONJ
taxlaw-2853	372	156	an	an	DET
taxlaw-2853	372	157	authority	authority	NOUN
taxlaw-2853	372	158	is	be	AUX
taxlaw-2853	372	159	legitimate	legitimate	ADJ
taxlaw-2853	372	160	and	and	CCONJ
taxlaw-2853	372	161	procedurally	procedurally	ADV
taxlaw-2853	372	162	fair	fair	ADJ
taxlaw-2853	372	163	”	"	PUNCT
taxlaw-2853	372	164	,	,	PUNCT
taxlaw-2853	372	165	which	which	PRON
taxlaw-2853	372	166	affects	affect	VERB
taxlaw-2853	372	167	tax	tax	NOUN
taxlaw-2853	372	168	morale.112	morale.112	PROPN
taxlaw-2853	372	169	a	a	DET
taxlaw-2853	372	170	government	government	NOUN
taxlaw-2853	372	171	lawyer	lawyer	NOUN
taxlaw-2853	372	172	’s	’s	PART
taxlaw-2853	372	173	philosophy	philosophy	NOUN
taxlaw-2853	372	174	of	of	ADP
taxlaw-2853	372	175	lawyering	lawyering	NOUN
taxlaw-2853	372	176	affects	affect	VERB
taxlaw-2853	372	177	how	how	SCONJ
taxlaw-2853	372	178	she	she	PRON
taxlaw-2853	372	179	approaches	approach	VERB
taxlaw-2853	372	180	her	her	PRON
taxlaw-2853	372	181	interactions	interaction	NOUN
taxlaw-2853	372	182	with	with	ADP
taxlaw-2853	372	183	taxpayers	taxpayer	NOUN
taxlaw-2853	372	184	.	.	PUNCT
taxlaw-2853	373	1	and	and	CCONJ
taxlaw-2853	373	2	although	although	SCONJ
taxlaw-2853	373	3	any	any	DET
taxlaw-2853	373	4	audit	audit	NOUN
taxlaw-2853	373	5	is	be	AUX
taxlaw-2853	373	6	inherently	inherently	ADV
taxlaw-2853	373	7	adversarial	adversarial	ADJ
taxlaw-2853	373	8	,	,	PUNCT
taxlaw-2853	373	9	the	the	DET
taxlaw-2853	373	10	government	government	NOUN
taxlaw-2853	373	11	lawyer	lawyer	NOUN
taxlaw-2853	373	12	’s	’s	PART
taxlaw-2853	373	13	approach	approach	NOUN
taxlaw-2853	373	14	can	can	AUX
taxlaw-2853	373	15	make	make	VERB
taxlaw-2853	373	16	a	a	DET
taxlaw-2853	373	17	difference	difference	NOUN
taxlaw-2853	373	18	in	in	ADP
taxlaw-2853	373	19	the	the	DET
taxlaw-2853	373	20	experience	experience	NOUN
taxlaw-2853	373	21	that	that	PRON
taxlaw-2853	373	22	the	the	DET
taxlaw-2853	373	23	taxpayer	taxpayer	NOUN
taxlaw-2853	373	24	has	have	VERB
taxlaw-2853	373	25	throughout	throughout	ADP
taxlaw-2853	373	26	the	the	DET
taxlaw-2853	373	27	audit.113	audit.113	PROPN
taxlaw-2853	373	28	in	in	ADP
taxlaw-2853	373	29	addition	addition	NOUN
taxlaw-2853	373	30	,	,	PUNCT
taxlaw-2853	373	31	a	a	DET
taxlaw-2853	373	32	government	government	NOUN
taxlaw-2853	373	33	lawyer	lawyer	NOUN
taxlaw-2853	373	34	’s	’s	PART
taxlaw-2853	373	35	approach	approach	NOUN
taxlaw-2853	373	36	to	to	ADP
taxlaw-2853	373	37	her	her	PRON
taxlaw-2853	373	38	role	role	NOUN
taxlaw-2853	373	39	can	can	AUX
taxlaw-2853	373	40	affect	affect	VERB
taxlaw-2853	373	41	the	the	DET
taxlaw-2853	373	42	tax	tax	NOUN
taxlaw-2853	373	43	morale	morale	NOUN
taxlaw-2853	373	44	of	of	ADP
taxlaw-2853	373	45	taxpayers	taxpayer	NOUN
taxlaw-2853	373	46	beyond	beyond	ADP
taxlaw-2853	373	47	just	just	ADV
taxlaw-2853	373	48	the	the	DET
taxlaw-2853	373	49	one(s	one(s	NOUN
taxlaw-2853	373	50	)	)	PUNCT
taxlaw-2853	373	51	with	with	ADP
taxlaw-2853	373	52	whom	whom	PRON
taxlaw-2853	373	53	the	the	DET
taxlaw-2853	373	54	lawyer	lawyer	NOUN
taxlaw-2853	373	55	has	have	VERB
taxlaw-2853	373	56	direct	direct	ADJ
taxlaw-2853	373	57	contact	contact	NOUN
taxlaw-2853	373	58	.	.	PUNCT
taxlaw-2853	374	1	this	this	PRON
taxlaw-2853	374	2	is	be	AUX
taxlaw-2853	374	3	because	because	SCONJ
taxlaw-2853	374	4	“	"	PUNCT
taxlaw-2853	374	5	[	[	X
taxlaw-2853	374	6	w]hen	w]hen	ADV
taxlaw-2853	374	7	there	there	PRON
taxlaw-2853	374	8	are	be	VERB
taxlaw-2853	374	9	accusations	accusation	NOUN
taxlaw-2853	374	10	of	of	ADP
taxlaw-2853	374	11	bias	bias	NOUN
taxlaw-2853	374	12	or	or	CCONJ
taxlaw-2853	374	13	heavy	heavy	ADJ
taxlaw-2853	374	14	-	-	PUNCT
taxlaw-2853	374	15	handed	hand	VERB
taxlaw-2853	374	16	actions	action	NOUN
taxlaw-2853	374	17	by	by	ADP
taxlaw-2853	374	18	the	the	DET
taxlaw-2853	374	19	tax	tax	NOUN
taxlaw-2853	374	20	agency	agency	NOUN
taxlaw-2853	374	21	,	,	PUNCT
taxlaw-2853	374	22	these	these	PRON
taxlaw-2853	374	23	reinforce	reinforce	VERB
taxlaw-2853	374	24	the	the	DET
taxlaw-2853	374	25	already	already	ADV
taxlaw-2853	374	26	deep	deep	ADJ
taxlaw-2853	374	27	concerns	concern	NOUN
taxlaw-2853	374	28	the	the	DET
taxlaw-2853	374	29	u.s	u.s	PROPN
taxlaw-2853	374	30	.	.	PROPN
taxlaw-2853	374	31	taxpayer	taxpayer	NOUN
taxlaw-2853	374	32	bears	bear	VERB
taxlaw-2853	374	33	toward	toward	ADP
taxlaw-2853	374	34	taxes	taxis	NOUN
taxlaw-2853	374	35	,	,	PUNCT
taxlaw-2853	374	36	such	such	ADJ
taxlaw-2853	374	37	concerns	concern	NOUN
taxlaw-2853	374	38	going	go	VERB
taxlaw-2853	374	39	back	back	ADV
taxlaw-2853	374	40	to	to	ADP
taxlaw-2853	374	41	the	the	DET
taxlaw-2853	374	42	nation	nation	NOUN
taxlaw-2853	374	43	’s	’s	PART
taxlaw-2853	374	44	founding	founding	NOUN
taxlaw-2853	374	45	.	.	PUNCT
taxlaw-2853	374	46	”114	”114	PUNCT
taxlaw-2853	375	1	although	although	SCONJ
taxlaw-2853	375	2	some	some	DET
taxlaw-2853	375	3	accusations	accusation	NOUN
taxlaw-2853	375	4	of	of	ADP
taxlaw-2853	375	5	bias	bias	NOUN
taxlaw-2853	375	6	or	or	CCONJ
taxlaw-2853	375	7	heavy	heavy	ADJ
taxlaw-2853	375	8	-	-	PUNCT
taxlaw-2853	375	9	handedness	handedness	NOUN
taxlaw-2853	375	10	are	be	AUX
taxlaw-2853	375	11	misplaced	misplace	VERB
taxlaw-2853	375	12	,	,	PUNCT
taxlaw-2853	375	13	other	other	ADJ
taxlaw-2853	375	14	such	such	ADJ
taxlaw-2853	375	15	accusations	accusation	NOUN
taxlaw-2853	375	16	may	may	AUX
taxlaw-2853	375	17	be	be	AUX
taxlaw-2853	375	18	caused	cause	VERB
taxlaw-2853	375	19	by	by	ADP
taxlaw-2853	375	20	government	government	NOUN
taxlaw-2853	375	21	109	109	NUM
taxlaw-2853	375	22	i	i	PROPN
taxlaw-2853	375	23	d.	d.	PROPN
taxlaw-2853	375	24	at	at	ADP
taxlaw-2853	375	25	614	614	NUM
taxlaw-2853	375	26	.	.	PUNCT
taxlaw-2853	376	1	110	110	NUM
taxlaw-2853	376	2	irs	irs	PROPN
taxlaw-2853	376	3	publication	publication	NOUN
taxlaw-2853	376	4	1	1	NUM
taxlaw-2853	376	5	,	,	PUNCT
taxlaw-2853	376	6	https://www.irs.gov/pub/irs-pdf/p1.pdf	https://www.irs.gov/pub/irs-pdf/p1.pdf	VERB
taxlaw-2853	376	7	[	[	X
taxlaw-2853	376	8	https://perma.cc/68ey-myfv	https://perma.cc/68ey-myfv	X
taxlaw-2853	376	9	]	]	X
taxlaw-2853	376	10	.	.	PUNCT
taxlaw-2853	376	11	111	111	NUM
taxlaw-2853	376	12	kornhauser	kornhauser	NOUN
taxlaw-2853	376	13	,	,	PUNCT
taxlaw-2853	376	14	supra	supra	PROPN
taxlaw-2853	376	15	note	note	VERB
taxlaw-2853	376	16	107	107	NUM
taxlaw-2853	376	17	,	,	PUNCT
taxlaw-2853	376	18	at	at	ADP
taxlaw-2853	376	19	614	614	NUM
taxlaw-2853	376	20	.	.	PUNCT
taxlaw-2853	377	1	112	112	NUM
taxlaw-2853	378	1	i	i	PRON
taxlaw-2853	378	2	d.	d.	PROPN
taxlaw-2853	378	3	at	at	ADP
taxlaw-2853	378	4	615	615	NUM
taxlaw-2853	378	5	.	.	PUNCT
taxlaw-2853	379	1	113	113	NUM
taxlaw-2853	379	2	of	of	ADP
taxlaw-2853	379	3	course	course	NOUN
taxlaw-2853	379	4	,	,	PUNCT
taxlaw-2853	379	5	the	the	DET
taxlaw-2853	379	6	taxpayer	taxpayer	NOUN
taxlaw-2853	379	7	’s	’s	PART
taxlaw-2853	379	8	experience	experience	NOUN
taxlaw-2853	379	9	of	of	ADP
taxlaw-2853	379	10	the	the	DET
taxlaw-2853	379	11	government	government	NOUN
taxlaw-2853	379	12	lawyer	lawyer	NOUN
taxlaw-2853	379	13	’s	’s	PART
taxlaw-2853	379	14	behavior	behavior	NOUN
taxlaw-2853	379	15	may	may	AUX
taxlaw-2853	379	16	be	be	AUX
taxlaw-2853	379	17	filtered	filter	VERB
taxlaw-2853	379	18	through	through	ADP
taxlaw-2853	379	19	the	the	DET
taxlaw-2853	379	20	lens	lens	NOUN
taxlaw-2853	379	21	of	of	ADP
taxlaw-2853	379	22	the	the	DET
taxlaw-2853	379	23	taxpayer	taxpayer	NOUN
taxlaw-2853	379	24	’s	’s	PART
taxlaw-2853	379	25	lawyer	lawyer	NOUN
taxlaw-2853	379	26	.	.	PUNCT
taxlaw-2853	380	1	thus	thus	ADV
taxlaw-2853	380	2	,	,	PUNCT
taxlaw-2853	380	3	the	the	DET
taxlaw-2853	380	4	taxpayer	taxpayer	NOUN
taxlaw-2853	380	5	’s	’s	PART
taxlaw-2853	380	6	tax	tax	NOUN
taxlaw-2853	380	7	morale	morale	NOUN
taxlaw-2853	380	8	may	may	AUX
taxlaw-2853	380	9	be	be	AUX
taxlaw-2853	380	10	more	more	ADV
taxlaw-2853	380	11	affected	affect	VERB
taxlaw-2853	380	12	by	by	ADP
taxlaw-2853	380	13	how	how	SCONJ
taxlaw-2853	380	14	her	her	PRON
taxlaw-2853	380	15	lawyer	lawyer	NOUN
taxlaw-2853	380	16	explains	explain	VERB
taxlaw-2853	380	17	what	what	PRON
taxlaw-2853	380	18	is	be	AUX
taxlaw-2853	380	19	likely	likely	ADJ
taxlaw-2853	380	20	to	to	PART
taxlaw-2853	380	21	happen	happen	VERB
taxlaw-2853	380	22	to	to	ADP
taxlaw-2853	380	23	her	she	PRON
taxlaw-2853	380	24	upon	upon	SCONJ
taxlaw-2853	380	25	audit	audit	NOUN
taxlaw-2853	380	26	or	or	CCONJ
taxlaw-2853	380	27	by	by	ADP
taxlaw-2853	380	28	how	how	SCONJ
taxlaw-2853	380	29	her	her	PRON
taxlaw-2853	380	30	lawyer	lawyer	NOUN
taxlaw-2853	380	31	describes	describe	VERB
taxlaw-2853	380	32	the	the	DET
taxlaw-2853	380	33	behavior	behavior	NOUN
taxlaw-2853	380	34	of	of	ADP
taxlaw-2853	380	35	the	the	DET
taxlaw-2853	380	36	government	government	NOUN
taxlaw-2853	380	37	lawyer	lawyer	NOUN
taxlaw-2853	380	38	,	,	PUNCT
taxlaw-2853	380	39	than	than	ADP
taxlaw-2853	380	40	by	by	ADP
taxlaw-2853	380	41	the	the	DET
taxlaw-2853	380	42	government	government	NOUN
taxlaw-2853	380	43	lawyer	lawyer	NOUN
taxlaw-2853	380	44	’s	’s	PART
taxlaw-2853	380	45	actual	actual	ADJ
taxlaw-2853	380	46	actions	action	NOUN
taxlaw-2853	380	47	.	.	PUNCT
taxlaw-2853	381	1	but	but	CCONJ
taxlaw-2853	381	2	this	this	PRON
taxlaw-2853	381	3	still	still	ADV
taxlaw-2853	381	4	,	,	PUNCT
taxlaw-2853	381	5	at	at	ADP
taxlaw-2853	381	6	least	least	ADJ
taxlaw-2853	381	7	in	in	ADP
taxlaw-2853	381	8	part	part	NOUN
taxlaw-2853	381	9	,	,	PUNCT
taxlaw-2853	381	10	comes	come	VERB
taxlaw-2853	381	11	back	back	ADV
taxlaw-2853	381	12	to	to	ADP
taxlaw-2853	381	13	professional	professional	ADJ
taxlaw-2853	381	14	identity	identity	NOUN
taxlaw-2853	381	15	,	,	PUNCT
taxlaw-2853	381	16	albeit	albeit	SCONJ
taxlaw-2853	381	17	of	of	ADP
taxlaw-2853	381	18	the	the	DET
taxlaw-2853	381	19	taxpayer	taxpayer	NOUN
taxlaw-2853	381	20	’s	’s	PART
taxlaw-2853	381	21	lawyer	lawyer	NOUN
taxlaw-2853	381	22	and	and	CCONJ
taxlaw-2853	381	23	not	not	PART
taxlaw-2853	381	24	of	of	ADP
taxlaw-2853	381	25	the	the	DET
taxlaw-2853	381	26	government	government	NOUN
taxlaw-2853	381	27	’s	’s	PART
taxlaw-2853	381	28	lawyer	lawyer	NOUN
taxlaw-2853	381	29	.	.	PUNCT
taxlaw-2853	382	1	114	114	NUM
taxlaw-2853	382	2	nta	nta	PROPN
taxlaw-2853	382	3	report	report	NOUN
taxlaw-2853	382	4	2014	2014	NUM
taxlaw-2853	382	5	,	,	PUNCT
taxlaw-2853	382	6	supra	supra	PROPN
taxlaw-2853	382	7	note	note	NOUN
taxlaw-2853	382	8	93	93	NUM
taxlaw-2853	382	9	,	,	PUNCT
taxlaw-2853	382	10	at	at	ADP
taxlaw-2853	382	11	xii	xii	PROPN
taxlaw-2853	382	12	.	.	PUNCT
taxlaw-2853	383	1	2017	2017	NUM
taxlaw-2853	383	2	]	]	PUNCT
taxlaw-2853	383	3	fostering	foster	VERB
taxlaw-2853	383	4	ethical	ethical	ADJ
taxlaw-2853	383	5	professional	professional	ADJ
taxlaw-2853	383	6	identity	identity	NOUN
taxlaw-2853	383	7	in	in	ADP
taxlaw-2853	383	8	tax	tax	NOUN
taxlaw-2853	383	9	235	235	NUM
taxlaw-2853	383	10	lawyers	lawyer	NOUN
taxlaw-2853	383	11	who	who	PRON
taxlaw-2853	383	12	have	have	VERB
taxlaw-2853	383	13	overly	overly	ADV
taxlaw-2853	383	14	aggressive	aggressive	ADJ
taxlaw-2853	383	15	concepts	concept	NOUN
taxlaw-2853	383	16	of	of	ADP
taxlaw-2853	383	17	their	their	PRON
taxlaw-2853	383	18	roles.115	roles.115	NOUN
taxlaw-2853	383	19	thus	thus	ADV
taxlaw-2853	383	20	,	,	PUNCT
taxlaw-2853	383	21	the	the	DET
taxlaw-2853	383	22	actions	action	NOUN
taxlaw-2853	383	23	of	of	ADP
taxlaw-2853	383	24	a	a	DET
taxlaw-2853	383	25	particular	particular	ADJ
taxlaw-2853	383	26	government	government	NOUN
taxlaw-2853	383	27	lawyer	lawyer	NOUN
taxlaw-2853	383	28	,	,	PUNCT
taxlaw-2853	383	29	which	which	PRON
taxlaw-2853	383	30	are	be	AUX
taxlaw-2853	383	31	necessarily	necessarily	ADV
taxlaw-2853	383	32	informed	inform	VERB
taxlaw-2853	383	33	by	by	ADP
taxlaw-2853	383	34	her	her	PRON
taxlaw-2853	383	35	professional	professional	ADJ
taxlaw-2853	383	36	identity	identity	NOUN
taxlaw-2853	383	37	,	,	PUNCT
taxlaw-2853	383	38	can	can	AUX
taxlaw-2853	383	39	have	have	VERB
taxlaw-2853	383	40	reverberating	reverberate	VERB
taxlaw-2853	383	41	effects	effect	NOUN
taxlaw-2853	383	42	.	.	PUNCT
taxlaw-2853	384	1	iii	iii	X
taxlaw-2853	384	2	.	.	PUNCT
taxlaw-2853	384	3	reputation	reputation	NOUN
taxlaw-2853	384	4	of	of	ADP
taxlaw-2853	384	5	the	the	DET
taxlaw-2853	384	6	tax	tax	NOUN
taxlaw-2853	384	7	profession	profession	NOUN
taxlaw-2853	384	8	the	the	DET
taxlaw-2853	384	9	reputation	reputation	NOUN
taxlaw-2853	384	10	of	of	ADP
taxlaw-2853	384	11	the	the	DET
taxlaw-2853	384	12	tax	tax	NOUN
taxlaw-2853	384	13	law	law	NOUN
taxlaw-2853	384	14	profession	profession	NOUN
taxlaw-2853	384	15	,	,	PUNCT
taxlaw-2853	384	16	as	as	ADP
taxlaw-2853	384	17	a	a	DET
taxlaw-2853	384	18	whole	whole	NOUN
taxlaw-2853	384	19	,	,	PUNCT
taxlaw-2853	384	20	depends	depend	VERB
taxlaw-2853	384	21	on	on	ADP
taxlaw-2853	384	22	the	the	DET
taxlaw-2853	384	23	behavior	behavior	NOUN
taxlaw-2853	384	24	of	of	ADP
taxlaw-2853	384	25	the	the	DET
taxlaw-2853	384	26	individual	individual	ADJ
taxlaw-2853	384	27	lawyers	lawyer	NOUN
taxlaw-2853	384	28	within	within	ADP
taxlaw-2853	384	29	the	the	DET
taxlaw-2853	384	30	industry	industry	NOUN
taxlaw-2853	384	31	,	,	PUNCT
taxlaw-2853	384	32	which	which	PRON
taxlaw-2853	384	33	is	be	AUX
taxlaw-2853	384	34	informed	inform	VERB
taxlaw-2853	384	35	by	by	ADP
taxlaw-2853	384	36	each	each	DET
taxlaw-2853	384	37	lawyer	lawyer	NOUN
taxlaw-2853	384	38	’s	’s	PART
taxlaw-2853	384	39	professional	professional	ADJ
taxlaw-2853	384	40	identity	identity	NOUN
taxlaw-2853	384	41	.	.	PUNCT
taxlaw-2853	385	1	lawyers	lawyer	NOUN
taxlaw-2853	385	2	,	,	PUNCT
taxlaw-2853	385	3	as	as	ADP
taxlaw-2853	385	4	a	a	DET
taxlaw-2853	385	5	group	group	NOUN
taxlaw-2853	385	6	,	,	PUNCT
taxlaw-2853	385	7	do	do	AUX
taxlaw-2853	385	8	not	not	PART
taxlaw-2853	385	9	enjoy	enjoy	VERB
taxlaw-2853	385	10	a	a	DET
taxlaw-2853	385	11	particularly	particularly	ADV
taxlaw-2853	385	12	good	good	ADJ
taxlaw-2853	385	13	ethical	ethical	ADJ
taxlaw-2853	385	14	reputation	reputation	NOUN
taxlaw-2853	385	15	or	or	CCONJ
taxlaw-2853	385	16	public	public	ADJ
taxlaw-2853	385	17	image,116	image,116	ADJ
taxlaw-2853	385	18	and	and	CCONJ
taxlaw-2853	385	19	tax	tax	NOUN
taxlaw-2853	385	20	lawyers	lawyer	NOUN
taxlaw-2853	385	21	are	be	AUX
taxlaw-2853	385	22	no	no	DET
taxlaw-2853	385	23	exception	exception	NOUN
taxlaw-2853	385	24	.	.	PUNCT
taxlaw-2853	386	1	commentators	commentator	NOUN
taxlaw-2853	386	2	have	have	AUX
taxlaw-2853	386	3	lamented	lament	VERB
taxlaw-2853	386	4	the	the	DET
taxlaw-2853	386	5	decline	decline	NOUN
taxlaw-2853	386	6	in	in	ADP
taxlaw-2853	386	7	professionalism	professionalism	NOUN
taxlaw-2853	386	8	and	and	CCONJ
taxlaw-2853	386	9	ethics	ethic	NOUN
taxlaw-2853	386	10	of	of	ADP
taxlaw-2853	386	11	the	the	DET
taxlaw-2853	386	12	tax	tax	NOUN
taxlaw-2853	386	13	bar.117	bar.117	NOUN
taxlaw-2853	386	14	tax	tax	NOUN
taxlaw-2853	386	15	shelters	shelter	NOUN
taxlaw-2853	386	16	,	,	PUNCT
taxlaw-2853	386	17	while	while	SCONJ
taxlaw-2853	386	18	certainly	certainly	ADV
taxlaw-2853	386	19	not	not	PART
taxlaw-2853	386	20	the	the	DET
taxlaw-2853	386	21	only	only	ADJ
taxlaw-2853	386	22	cause	cause	NOUN
taxlaw-2853	386	23	of	of	ADP
taxlaw-2853	386	24	this	this	DET
taxlaw-2853	386	25	negative	negative	ADJ
taxlaw-2853	386	26	reputation	reputation	NOUN
taxlaw-2853	386	27	,	,	PUNCT
taxlaw-2853	386	28	have	have	AUX
taxlaw-2853	386	29	also	also	ADV
taxlaw-2853	386	30	“	"	PUNCT
taxlaw-2853	386	31	provided	provide	VERB
taxlaw-2853	386	32	grounds	ground	NOUN
taxlaw-2853	386	33	to	to	ADP
taxlaw-2853	386	34	distrust	distrust	NOUN
taxlaw-2853	387	1	[	[	X
taxlaw-2853	387	2	tax	tax	NOUN
taxlaw-2853	387	3	]	]	X
taxlaw-2853	387	4	lawyers	lawyer	NOUN
taxlaw-2853	387	5	and	and	CCONJ
taxlaw-2853	387	6	the	the	DET
taxlaw-2853	387	7	organizations	organization	NOUN
taxlaw-2853	387	8	in	in	ADP
taxlaw-2853	387	9	which	which	PRON
taxlaw-2853	387	10	they	they	PRON
taxlaw-2853	387	11	practice	practice	VERB
taxlaw-2853	387	12	.	.	PUNCT
taxlaw-2853	388	1	”118	”118	PUNCT
taxlaw-2853	388	2	and	and	CCONJ
taxlaw-2853	388	3	media	medium	NOUN
taxlaw-2853	388	4	portrayals	portrayal	NOUN
taxlaw-2853	388	5	of	of	ADP
taxlaw-2853	388	6	tax	tax	NOUN
taxlaw-2853	388	7	lawyers	lawyer	NOUN
taxlaw-2853	388	8	reinforce	reinforce	VERB
taxlaw-2853	388	9	the	the	DET
taxlaw-2853	388	10	notion	notion	NOUN
taxlaw-2853	388	11	that	that	SCONJ
taxlaw-2853	388	12	tax	tax	NOUN
taxlaw-2853	388	13	professionals	professional	NOUN
taxlaw-2853	388	14	help	help	VERB
taxlaw-2853	388	15	clients	client	NOUN
taxlaw-2853	388	16	cheat	cheat	VERB
taxlaw-2853	388	17	on	on	ADP
taxlaw-2853	388	18	their	their	PRON
taxlaw-2853	388	19	taxes.119	taxes.119	NOUN
taxlaw-2853	388	20	but	but	CCONJ
taxlaw-2853	388	21	the	the	DET
taxlaw-2853	388	22	ethics	ethic	NOUN
taxlaw-2853	388	23	of	of	ADP
taxlaw-2853	388	24	the	the	DET
taxlaw-2853	388	25	profession	profession	NOUN
taxlaw-2853	388	26	is	be	AUX
taxlaw-2853	388	27	just	just	ADV
taxlaw-2853	388	28	an	an	DET
taxlaw-2853	388	29	aggregate	aggregate	NOUN
taxlaw-2853	388	30	of	of	ADP
taxlaw-2853	388	31	the	the	DET
taxlaw-2853	388	32	ethics	ethic	NOUN
taxlaw-2853	388	33	of	of	ADP
taxlaw-2853	388	34	the	the	DET
taxlaw-2853	388	35	individual	individual	ADJ
taxlaw-2853	388	36	practitioners.120	practitioners.120	PROPN
taxlaw-2853	388	37	thus	thus	ADV
taxlaw-2853	388	38	,	,	PUNCT
taxlaw-2853	388	39	the	the	DET
taxlaw-2853	388	40	way	way	NOUN
taxlaw-2853	388	41	in	in	ADP
taxlaw-2853	388	42	which	which	PRON
taxlaw-2853	388	43	each	each	DET
taxlaw-2853	388	44	individual	individual	ADJ
taxlaw-2853	388	45	tax	tax	NOUN
taxlaw-2853	388	46	practitioner	practitioner	NOUN
taxlaw-2853	388	47	operationalizes	operationalize	VERB
taxlaw-2853	388	48	the	the	DET
taxlaw-2853	388	49	rules	rule	NOUN
taxlaw-2853	388	50	of	of	ADP
taxlaw-2853	388	51	ethics	ethic	NOUN
taxlaw-2853	388	52	and	and	CCONJ
taxlaw-2853	388	53	standards	standard	NOUN
taxlaw-2853	388	54	of	of	ADP
taxlaw-2853	388	55	practice	practice	NOUN
taxlaw-2853	388	56	,	,	PUNCT
taxlaw-2853	388	57	particularly	particularly	ADV
taxlaw-2853	388	58	when	when	SCONJ
taxlaw-2853	388	59	dealing	deal	VERB
taxlaw-2853	388	60	with	with	ADP
taxlaw-2853	388	61	difficult	difficult	ADJ
taxlaw-2853	388	62	discretionary	discretionary	ADJ
taxlaw-2853	388	63	decisions	decision	NOUN
taxlaw-2853	388	64	,	,	PUNCT
taxlaw-2853	388	65	can	can	AUX
taxlaw-2853	388	66	matter	matter	VERB
taxlaw-2853	388	67	both	both	PRON
taxlaw-2853	388	68	for	for	ADP
taxlaw-2853	388	69	the	the	DET
taxlaw-2853	388	70	individual	individual	ADJ
taxlaw-2853	388	71	practitioner	practitioner	NOUN
taxlaw-2853	388	72	’s	’s	PART
taxlaw-2853	388	73	reputation	reputation	NOUN
taxlaw-2853	388	74	and	and	CCONJ
taxlaw-2853	388	75	for	for	ADP
taxlaw-2853	388	76	the	the	DET
taxlaw-2853	388	77	reputation	reputation	NOUN
taxlaw-2853	388	78	of	of	ADP
taxlaw-2853	388	79	the	the	DET
taxlaw-2853	388	80	profession	profession	NOUN
taxlaw-2853	388	81	.	.	PUNCT
taxlaw-2853	389	1	for	for	ADP
taxlaw-2853	389	2	example	example	NOUN
taxlaw-2853	389	3	,	,	PUNCT
taxlaw-2853	389	4	professor	professor	NOUN
taxlaw-2853	389	5	rostain	rostain	NOUN
taxlaw-2853	389	6	argued	argue	VERB
taxlaw-2853	389	7	that	that	SCONJ
taxlaw-2853	389	8	a	a	DET
taxlaw-2853	389	9	shift	shift	NOUN
taxlaw-2853	389	10	in	in	ADP
taxlaw-2853	389	11	how	how	SCONJ
taxlaw-2853	389	12	cpas	cpa	NOUN
taxlaw-2853	389	13	perceived	perceive	VERB
taxlaw-2853	389	14	their	their	PRON
taxlaw-2853	389	15	professional	professional	ADJ
taxlaw-2853	389	16	duties	duty	NOUN
taxlaw-2853	389	17	contributed	contribute	VERB
taxlaw-2853	389	18	to	to	ADP
taxlaw-2853	389	19	the	the	DET
taxlaw-2853	389	20	rise	rise	NOUN
taxlaw-2853	389	21	of	of	ADP
taxlaw-2853	389	22	the	the	DET
taxlaw-2853	389	23	tax	tax	NOUN
taxlaw-2853	389	24	shelter	shelter	NOUN
taxlaw-2853	389	25	industry	industry	NOUN
taxlaw-2853	389	26	,	,	PUNCT
taxlaw-2853	389	27	121	121	NUM
taxlaw-2853	389	28	which	which	PRON
taxlaw-2853	389	29	has	have	AUX
taxlaw-2853	389	30	diminished	diminish	VERB
taxlaw-2853	389	31	the	the	DET
taxlaw-2853	389	32	tax	tax	NOUN
taxlaw-2853	389	33	profession	profession	NOUN
taxlaw-2853	389	34	’s	’s	PART
taxlaw-2853	389	35	reputation	reputation	NOUN
taxlaw-2853	389	36	for	for	ADP
taxlaw-2853	389	37	ethics	ethic	NOUN
taxlaw-2853	389	38	and	and	CCONJ
taxlaw-2853	389	39	trustworthiness	trustworthiness	NOUN
taxlaw-2853	389	40	.	.	PUNCT
taxlaw-2853	390	1	just	just	ADV
taxlaw-2853	390	2	as	as	SCONJ
taxlaw-2853	390	3	the	the	DET
taxlaw-2853	390	4	behavior	behavior	NOUN
taxlaw-2853	390	5	of	of	ADP
taxlaw-2853	390	6	individual	individual	ADJ
taxlaw-2853	390	7	practitioners	practitioner	NOUN
taxlaw-2853	390	8	can	can	AUX
taxlaw-2853	390	9	harm	harm	VERB
taxlaw-2853	390	10	the	the	DET
taxlaw-2853	390	11	reputation	reputation	NOUN
taxlaw-2853	390	12	of	of	ADP
taxlaw-2853	390	13	the	the	DET
taxlaw-2853	390	14	tax	tax	NOUN
taxlaw-2853	390	15	profession	profession	NOUN
taxlaw-2853	390	16	,	,	PUNCT
taxlaw-2853	390	17	so	so	ADV
taxlaw-2853	390	18	too	too	ADV
taxlaw-2853	390	19	can	can	AUX
taxlaw-2853	390	20	individual	individual	ADJ
taxlaw-2853	390	21	actions	action	NOUN
taxlaw-2853	390	22	(	(	PUNCT
taxlaw-2853	390	23	including	include	VERB
taxlaw-2853	390	24	through	through	ADP
taxlaw-2853	390	25	the	the	DET
taxlaw-2853	390	26	organizations	organization	NOUN
taxlaw-2853	390	27	for	for	ADP
taxlaw-2853	390	28	which	which	PRON
taxlaw-2853	390	29	they	they	PRON
taxlaw-2853	390	30	work	work	VERB
taxlaw-2853	390	31	)	)	PUNCT
taxlaw-2853	390	32	contribute	contribute	VERB
taxlaw-2853	390	33	to	to	ADP
taxlaw-2853	390	34	the	the	DET
taxlaw-2853	390	35	rehabilitation	rehabilitation	NOUN
taxlaw-2853	390	36	of	of	ADP
taxlaw-2853	390	37	the	the	DET
taxlaw-2853	390	38	profession	profession	NOUN
taxlaw-2853	390	39	’s	’s	PART
taxlaw-2853	390	40	reputation	reputation	NOUN
taxlaw-2853	390	41	for	for	ADP
taxlaw-2853	390	42	ethics.122	ethics.122	NOUN
taxlaw-2853	390	43	“	"	PUNCT
taxlaw-2853	390	44	a	a	DET
taxlaw-2853	390	45	significant	significant	ADJ
taxlaw-2853	390	46	factor	factor	NOUN
taxlaw-2853	390	47	in	in	ADP
taxlaw-2853	390	48	tax	tax	NOUN
taxlaw-2853	390	49	professional	professional	ADJ
taxlaw-2853	390	50	conduct	conduct	NOUN
taxlaw-2853	390	51	involves	involve	VERB
taxlaw-2853	390	52	the	the	DET
taxlaw-2853	390	53	way	way	NOUN
taxlaw-2853	390	54	[	[	X
taxlaw-2853	390	55	]	]	X
taxlaw-2853	390	56	highly	highly	ADV
taxlaw-2853	390	57	educated	educate	VERB
taxlaw-2853	390	58	individuals	individual	NOUN
taxlaw-2853	390	59	embrace	embrace	VERB
taxlaw-2853	390	60	a	a	DET
taxlaw-2853	390	61	professional	professional	ADJ
taxlaw-2853	390	62	identity	identity	NOUN
taxlaw-2853	390	63	that	that	PRON
taxlaw-2853	390	64	ties	tie	VERB
taxlaw-2853	390	65	their	their	PRON
taxlaw-2853	390	66	obligations	obligation	NOUN
taxlaw-2853	390	67	to	to	ADP
taxlaw-2853	390	68	the	the	DET
taxlaw-2853	390	69	integrity	integrity	NOUN
taxlaw-2853	390	70	of	of	ADP
taxlaw-2853	390	71	the	the	DET
taxlaw-2853	390	72	tax	tax	NOUN
taxlaw-2853	390	73	system	system	NOUN
taxlaw-2853	390	74	.	.	PUNCT
taxlaw-2853	390	75	”123	”123	PUNCT
taxlaw-2853	391	1	having	have	VERB
taxlaw-2853	391	2	a	a	DET
taxlaw-2853	391	3	strong	strong	ADJ
taxlaw-2853	391	4	sense	sense	NOUN
taxlaw-2853	391	5	of	of	ADP
taxlaw-2853	391	6	professional	professional	ADJ
taxlaw-2853	391	7	identity	identity	NOUN
taxlaw-2853	391	8	and	and	CCONJ
taxlaw-2853	391	9	understanding	understanding	NOUN
taxlaw-2853	391	10	what	what	PRON
taxlaw-2853	391	11	is	be	AUX
taxlaw-2853	391	12	115	115	NUM
taxlaw-2853	391	13	the	the	DET
taxlaw-2853	391	14	use	use	NOUN
taxlaw-2853	391	15	of	of	ADP
taxlaw-2853	391	16	private	private	ADJ
taxlaw-2853	391	17	debt	debt	NOUN
taxlaw-2853	391	18	collection	collection	NOUN
taxlaw-2853	391	19	services	service	NOUN
taxlaw-2853	391	20	,	,	PUNCT
taxlaw-2853	391	21	which	which	PRON
taxlaw-2853	391	22	the	the	DET
taxlaw-2853	391	23	irs	irs	PROPN
taxlaw-2853	391	24	will	will	AUX
taxlaw-2853	391	25	resume	resume	VERB
taxlaw-2853	391	26	in	in	ADP
taxlaw-2853	391	27	spring	spring	NOUN
taxlaw-2853	391	28	of	of	ADP
taxlaw-2853	391	29	2017	2017	NUM
taxlaw-2853	391	30	,	,	PUNCT
taxlaw-2853	391	31	may	may	AUX
taxlaw-2853	391	32	exacerbate	exacerbate	VERB
taxlaw-2853	391	33	this	this	DET
taxlaw-2853	391	34	problem	problem	NOUN
taxlaw-2853	391	35	.	.	PUNCT
taxlaw-2853	392	1	see	see	VERB
taxlaw-2853	392	2	david	david	PROPN
taxlaw-2853	392	3	van	van	PROPN
taxlaw-2853	392	4	den	den	PROPN
taxlaw-2853	392	5	berg	berg	PROPN
taxlaw-2853	392	6	,	,	PUNCT
taxlaw-2853	392	7	irs	irs	PROPN
taxlaw-2853	392	8	will	will	AUX
taxlaw-2853	392	9	resume	resume	VERB
taxlaw-2853	392	10	private	private	ADJ
taxlaw-2853	392	11	debt	debt	NOUN
taxlaw-2853	392	12	collection	collection	NOUN
taxlaw-2853	392	13	next	next	ADP
taxlaw-2853	392	14	spring	spring	NOUN
taxlaw-2853	392	15	,	,	PUNCT
taxlaw-2853	392	16	2016	2016	NUM
taxlaw-2853	392	17	tax	tax	NOUN
taxlaw-2853	392	18	notes	note	NOUN
taxlaw-2853	392	19	today	today	NOUN
taxlaw-2853	392	20	187	187	NUM
taxlaw-2853	392	21	-	-	SYM
taxlaw-2853	392	22	7	7	NUM
taxlaw-2853	392	23	(	(	PUNCT
taxlaw-2853	392	24	sept	sept	PROPN
taxlaw-2853	392	25	.	.	PROPN
taxlaw-2853	392	26	27	27	NUM
taxlaw-2853	392	27	,	,	PUNCT
taxlaw-2853	392	28	2016	2016	NUM
taxlaw-2853	392	29	)	)	PUNCT
taxlaw-2853	392	30	.	.	PUNCT
taxlaw-2853	393	1	in	in	ADP
taxlaw-2853	393	2	part	part	NOUN
taxlaw-2853	393	3	,	,	PUNCT
taxlaw-2853	393	4	this	this	PRON
taxlaw-2853	393	5	could	could	AUX
taxlaw-2853	393	6	be	be	AUX
taxlaw-2853	393	7	because	because	SCONJ
taxlaw-2853	393	8	the	the	DET
taxlaw-2853	393	9	private	private	ADJ
taxlaw-2853	393	10	collection	collection	NOUN
taxlaw-2853	393	11	agencies	agency	NOUN
taxlaw-2853	393	12	have	have	VERB
taxlaw-2853	393	13	collection	collection	NOUN
taxlaw-2853	393	14	as	as	ADP
taxlaw-2853	393	15	their	their	PRON
taxlaw-2853	393	16	core	core	NOUN
taxlaw-2853	393	17	mission	mission	NOUN
taxlaw-2853	393	18	.	.	PUNCT
taxlaw-2853	394	1	this	this	DET
taxlaw-2853	394	2	business	business	NOUN
taxlaw-2853	394	3	identity	identity	NOUN
taxlaw-2853	394	4	likely	likely	ADV
taxlaw-2853	394	5	diverges	diverge	VERB
taxlaw-2853	394	6	from	from	ADP
taxlaw-2853	394	7	the	the	DET
taxlaw-2853	394	8	approach	approach	NOUN
taxlaw-2853	394	9	that	that	PRON
taxlaw-2853	394	10	the	the	DET
taxlaw-2853	394	11	irs	irs	PROPN
taxlaw-2853	394	12	would	would	AUX
taxlaw-2853	394	13	embrace	embrace	VERB
taxlaw-2853	394	14	,	,	PUNCT
taxlaw-2853	394	15	and	and	CCONJ
taxlaw-2853	394	16	pcas	pca	NOUN
taxlaw-2853	394	17	may	may	AUX
taxlaw-2853	394	18	be	be	AUX
taxlaw-2853	394	19	more	more	ADV
taxlaw-2853	394	20	aggressive	aggressive	ADJ
taxlaw-2853	394	21	and	and	CCONJ
taxlaw-2853	394	22	less	less	ADV
taxlaw-2853	394	23	responsive	responsive	ADJ
taxlaw-2853	394	24	to	to	ADP
taxlaw-2853	394	25	taxpayer	taxpayer	NOUN
taxlaw-2853	394	26	concerns	concern	NOUN
taxlaw-2853	394	27	as	as	ADP
taxlaw-2853	394	28	a	a	DET
taxlaw-2853	394	29	result	result	NOUN
taxlaw-2853	394	30	.	.	PUNCT
taxlaw-2853	395	1	national	national	ADJ
taxlaw-2853	395	2	taxpayer	taxpayer	PROPN
taxlaw-2853	395	3	advocate	advocate	NOUN
taxlaw-2853	395	4	,	,	PUNCT
taxlaw-2853	395	5	objectives	objective	NOUN
taxlaw-2853	395	6	report	report	VERB
taxlaw-2853	395	7	to	to	ADP
taxlaw-2853	395	8	congress	congress	PROPN
taxlaw-2853	395	9	2017	2017	NUM
taxlaw-2853	395	10	,	,	PUNCT
taxlaw-2853	395	11	at	at	ADP
taxlaw-2853	395	12	85	85	NUM
taxlaw-2853	395	13	,	,	PUNCT
taxlaw-2853	395	14	available	available	ADJ
taxlaw-2853	395	15	at	at	ADP
taxlaw-2853	395	16	http://taxpayeradvocate.irs.gov/media/default/documents/2017-jrc/area_of_focus_2.pdf	http://taxpayeradvocate.irs.gov/media/default/documents/2017-jrc/area_of_focus_2.pdf	PROPN
taxlaw-2853	395	17	[	[	X
taxlaw-2853	395	18	https://perma.cc/95jk-v33y	https://perma.cc/95jk-v33y	ADP
taxlaw-2853	395	19	]	]	PUNCT
taxlaw-2853	395	20	.	.	PUNCT
taxlaw-2853	396	1	116	116	NUM
taxlaw-2853	396	2	see	see	NOUN
taxlaw-2853	396	3	,	,	PUNCT
taxlaw-2853	396	4	e.g.	e.g.	ADV
taxlaw-2853	396	5	,	,	PUNCT
taxlaw-2853	396	6	aba	aba	PROPN
taxlaw-2853	396	7	section	section	NOUN
taxlaw-2853	396	8	on	on	ADP
taxlaw-2853	396	9	lit	lit	PROPN
taxlaw-2853	396	10	.	.	PUNCT
taxlaw-2853	396	11	,	,	PUNCT
taxlaw-2853	396	12	public	public	ADJ
taxlaw-2853	396	13	perceptions	perception	NOUN
taxlaw-2853	396	14	of	of	ADP
taxlaw-2853	396	15	lawyers	lawyer	NOUN
taxlaw-2853	396	16	consumer	consumer	NOUN
taxlaw-2853	396	17	research	research	NOUN
taxlaw-2853	396	18	findings	finding	NOUN
taxlaw-2853	396	19	(	(	PUNCT
taxlaw-2853	396	20	april	april	PROPN
taxlaw-2853	396	21	2002	2002	NUM
taxlaw-2853	396	22	)	)	PUNCT
taxlaw-2853	396	23	;	;	PUNCT
taxlaw-2853	396	24	deborah	deborah	PROPN
taxlaw-2853	396	25	rhode	rhode	PROPN
taxlaw-2853	396	26	,	,	PUNCT
taxlaw-2853	396	27	expanding	expand	VERB
taxlaw-2853	396	28	the	the	DET
taxlaw-2853	396	29	role	role	NOUN
taxlaw-2853	396	30	of	of	ADP
taxlaw-2853	396	31	ethics	ethic	NOUN
taxlaw-2853	396	32	in	in	ADP
taxlaw-2853	396	33	legal	legal	ADJ
taxlaw-2853	396	34	education	education	NOUN
taxlaw-2853	396	35	and	and	CCONJ
taxlaw-2853	396	36	the	the	DET
taxlaw-2853	396	37	legal	legal	ADJ
taxlaw-2853	396	38	profession	profession	NOUN
taxlaw-2853	396	39	(	(	PUNCT
taxlaw-2853	396	40	2000	2000	NUM
taxlaw-2853	396	41	)	)	PUNCT
taxlaw-2853	396	42	available	available	ADJ
taxlaw-2853	396	43	at	at	ADP
taxlaw-2853	396	44	https://www.scu.edu/ethics/focus-areas/more/resources/expanding-the-role-ofethics-in-legal-education/	https://www.scu.edu/ethics/focus-areas/more/resources/expanding-the-role-ofethics-in-legal-education/	PROPN
taxlaw-2853	396	45	[	[	X
taxlaw-2853	396	46	https://perma.cc/9l6m-ajgd	https://perma.cc/9l6m-ajgd	X
taxlaw-2853	396	47	]	]	X
taxlaw-2853	396	48	.	.	PUNCT
taxlaw-2853	397	1	117	117	NUM
taxlaw-2853	397	2	see	see	NOUN
taxlaw-2853	397	3	,	,	PUNCT
taxlaw-2853	397	4	e.g.	e.g.	ADV
taxlaw-2853	397	5	,	,	PUNCT
taxlaw-2853	397	6	sheldon	sheldon	PROPN
taxlaw-2853	397	7	pollack	pollack	PROPN
taxlaw-2853	397	8	,	,	PUNCT
taxlaw-2853	397	9	tax	tax	NOUN
taxlaw-2853	397	10	professionals	professional	NOUN
taxlaw-2853	397	11	behaving	behave	VERB
taxlaw-2853	397	12	badly	badly	ADV
taxlaw-2853	397	13	,	,	PUNCT
taxlaw-2853	397	14	105	105	NUM
taxlaw-2853	397	15	tax	tax	NOUN
taxlaw-2853	397	16	notes	note	NOUN
taxlaw-2853	397	17	201	201	NUM
taxlaw-2853	397	18	(	(	PUNCT
taxlaw-2853	397	19	oct	oct	PROPN
taxlaw-2853	397	20	.	.	PROPN
taxlaw-2853	397	21	11	11	NUM
taxlaw-2853	397	22	,	,	PUNCT
taxlaw-2853	397	23	2004	2004	NUM
taxlaw-2853	397	24	)	)	PUNCT
taxlaw-2853	397	25	;	;	PUNCT
taxlaw-2853	397	26	anthony	anthony	PROPN
taxlaw-2853	397	27	c.	c.	PROPN
taxlaw-2853	397	28	infanti	infanti	PROPN
taxlaw-2853	397	29	,	,	PUNCT
taxlaw-2853	397	30	eyes	eye	NOUN
taxlaw-2853	397	31	wide	wide	ADV
taxlaw-2853	397	32	shut	shut	VERB
taxlaw-2853	397	33	:	:	PUNCT
taxlaw-2853	397	34	surveying	survey	VERB
taxlaw-2853	397	35	erosion	erosion	NOUN
taxlaw-2853	397	36	in	in	ADP
taxlaw-2853	397	37	the	the	DET
taxlaw-2853	397	38	professionalism	professionalism	NOUN
taxlaw-2853	397	39	of	of	ADP
taxlaw-2853	397	40	the	the	DET
taxlaw-2853	397	41	tax	tax	NOUN
taxlaw-2853	397	42	bar	bar	NOUN
taxlaw-2853	397	43	,	,	PUNCT
taxlaw-2853	397	44	22	22	NUM
taxlaw-2853	397	45	va	va	NOUN
taxlaw-2853	397	46	.	.	PUNCT
taxlaw-2853	398	1	tax	tax	PROPN
taxlaw-2853	398	2	rev	rev	PROPN
taxlaw-2853	398	3	.	.	PROPN
taxlaw-2853	398	4	589	589	NUM
taxlaw-2853	398	5	(	(	PUNCT
taxlaw-2853	398	6	2003	2003	NUM
taxlaw-2853	398	7	)	)	PUNCT
taxlaw-2853	398	8	(	(	PUNCT
taxlaw-2853	398	9	ably	ably	ADV
taxlaw-2853	398	10	“	"	PUNCT
taxlaw-2853	398	11	providing	provide	VERB
taxlaw-2853	398	12	concrete	concrete	ADJ
taxlaw-2853	398	13	evidence	evidence	NOUN
taxlaw-2853	398	14	of	of	ADP
taxlaw-2853	398	15	an	an	DET
taxlaw-2853	398	16	erosion	erosion	NOUN
taxlaw-2853	398	17	in	in	ADP
taxlaw-2853	398	18	the	the	DET
taxlaw-2853	398	19	professionalism	professionalism	NOUN
taxlaw-2853	398	20	of	of	ADP
taxlaw-2853	398	21	the	the	DET
taxlaw-2853	398	22	tax	tax	NOUN
taxlaw-2853	398	23	bar	bar	NOUN
taxlaw-2853	398	24	”	"	PUNCT
taxlaw-2853	398	25	)	)	PUNCT
taxlaw-2853	398	26	;	;	PUNCT
taxlaw-2853	398	27	dzienkowski	dzienkowski	NOUN
taxlaw-2853	398	28	&	&	CCONJ
taxlaw-2853	398	29	peroni	peroni	PROPN
taxlaw-2853	398	30	,	,	PUNCT
taxlaw-2853	398	31	supra	supra	PROPN
taxlaw-2853	398	32	note	note	NOUN
taxlaw-2853	398	33	92	92	NUM
taxlaw-2853	398	34	.	.	PUNCT
taxlaw-2853	399	1	118	118	NUM
taxlaw-2853	399	2	rostain	rostain	NOUN
taxlaw-2853	399	3	&	&	CCONJ
taxlaw-2853	399	4	regan	regan	PROPN
taxlaw-2853	399	5	,	,	PUNCT
taxlaw-2853	399	6	supra	supra	PROPN
taxlaw-2853	399	7	note	note	PROPN
taxlaw-2853	399	8	104	104	NUM
taxlaw-2853	399	9	,	,	PUNCT
taxlaw-2853	399	10	at	at	ADP
taxlaw-2853	399	11	6	6	NUM
taxlaw-2853	399	12	.	.	X
taxlaw-2853	399	13	119	119	NUM
taxlaw-2853	399	14	see	see	VERB
taxlaw-2853	399	15	,	,	PUNCT
taxlaw-2853	399	16	e.g.	e.g.	ADV
taxlaw-2853	399	17	,	,	PUNCT
taxlaw-2853	399	18	adam	adam	PROPN
taxlaw-2853	399	19	davidson	davidson	PROPN
taxlaw-2853	399	20	et	et	PROPN
taxlaw-2853	399	21	al	al	PROPN
taxlaw-2853	399	22	.	.	PROPN
taxlaw-2853	399	23	,	,	PUNCT
taxlaw-2853	399	24	what	what	PRON
taxlaw-2853	399	25	’s	’	VERB
taxlaw-2853	399	26	the	the	DET
taxlaw-2853	399	27	easiest	easy	ADJ
taxlaw-2853	399	28	way	way	NOUN
taxlaw-2853	399	29	to	to	PART
taxlaw-2853	399	30	cheat	cheat	VERB
taxlaw-2853	399	31	on	on	ADP
taxlaw-2853	399	32	your	your	PRON
taxlaw-2853	399	33	taxes	taxis	NOUN
taxlaw-2853	399	34	?	?	PUNCT
taxlaw-2853	400	1	n.y	n.y	PROPN
taxlaw-2853	400	2	.	.	PROPN
taxlaw-2853	400	3	times	times	PROPN
taxlaw-2853	400	4	magazine	magazine	PROPN
taxlaw-2853	400	5	(	(	PUNCT
taxlaw-2853	400	6	apr	apr	PROPN
taxlaw-2853	400	7	.	.	PROPN
taxlaw-2853	400	8	3	3	NUM
taxlaw-2853	400	9	,	,	PUNCT
taxlaw-2853	400	10	2012	2012	NUM
taxlaw-2853	400	11	)	)	PUNCT
taxlaw-2853	400	12	.	.	PUNCT
taxlaw-2853	401	1	120	120	NUM
taxlaw-2853	401	2	see	see	VERB
taxlaw-2853	401	3	rostain	rostain	NOUN
taxlaw-2853	401	4	&	&	CCONJ
taxlaw-2853	401	5	regan	regan	PROPN
taxlaw-2853	401	6	,	,	PUNCT
taxlaw-2853	401	7	supra	supra	PROPN
taxlaw-2853	401	8	note	note	PROPN
taxlaw-2853	401	9	104	104	NUM
taxlaw-2853	401	10	,	,	PUNCT
taxlaw-2853	401	11	at	at	ADP
taxlaw-2853	401	12	6	6	NUM
taxlaw-2853	401	13	-	-	SYM
taxlaw-2853	401	14	7	7	NUM
taxlaw-2853	401	15	.	.	NOUN
taxlaw-2853	401	16	121	121	NUM
taxlaw-2853	401	17	tanina	tanina	NOUN
taxlaw-2853	401	18	rostain	rostain	NOUN
taxlaw-2853	401	19	,	,	PUNCT
taxlaw-2853	401	20	sheltering	shelter	VERB
taxlaw-2853	401	21	lawyers	lawyer	NOUN
taxlaw-2853	401	22	:	:	PUNCT
taxlaw-2853	401	23	the	the	DET
taxlaw-2853	401	24	organized	organized	ADJ
taxlaw-2853	401	25	tax	tax	NOUN
taxlaw-2853	401	26	bar	bar	NOUN
taxlaw-2853	401	27	and	and	CCONJ
taxlaw-2853	401	28	the	the	DET
taxlaw-2853	401	29	tax	tax	NOUN
taxlaw-2853	401	30	shelter	shelter	NOUN
taxlaw-2853	401	31	industry	industry	NOUN
taxlaw-2853	401	32	,	,	PUNCT
taxlaw-2853	401	33	23	23	NUM
taxlaw-2853	401	34	yale	yale	PROPN
taxlaw-2853	401	35	j.	j.	PROPN
taxlaw-2853	401	36	on	on	ADP
taxlaw-2853	401	37	reg	reg	PROPN
taxlaw-2853	401	38	.	.	PUNCT
taxlaw-2853	402	1	77	77	NUM
taxlaw-2853	402	2	,	,	PUNCT
taxlaw-2853	402	3	89	89	NUM
taxlaw-2853	402	4	(	(	PUNCT
taxlaw-2853	402	5	2006	2006	NUM
taxlaw-2853	402	6	)	)	PUNCT
taxlaw-2853	402	7	.	.	PUNCT
taxlaw-2853	403	1	122	122	NUM
taxlaw-2853	403	2	rostain	rostain	NOUN
taxlaw-2853	403	3	&	&	CCONJ
taxlaw-2853	403	4	regan	regan	PROPN
taxlaw-2853	403	5	,	,	PUNCT
taxlaw-2853	403	6	supra	supra	PROPN
taxlaw-2853	403	7	note	note	PROPN
taxlaw-2853	403	8	104	104	NUM
taxlaw-2853	403	9	,	,	PUNCT
taxlaw-2853	403	10	at	at	ADP
taxlaw-2853	403	11	7	7	NUM
taxlaw-2853	403	12	.	.	SYM
taxlaw-2853	403	13	123	123	NUM
taxlaw-2853	403	14	dzienkowski	dzienkowski	NOUN
taxlaw-2853	403	15	&	&	CCONJ
taxlaw-2853	403	16	peroni	peroni	PROPN
taxlaw-2853	403	17	,	,	PUNCT
taxlaw-2853	403	18	supra	supra	PROPN
taxlaw-2853	403	19	note	note	NOUN
taxlaw-2853	403	20	92	92	NUM
taxlaw-2853	403	21	,	,	PUNCT
taxlaw-2853	403	22	at	at	ADP
taxlaw-2853	403	23	2738	2738	NUM
taxlaw-2853	403	24	.	.	PUNCT
taxlaw-2853	404	1	236	236	NUM
taxlaw-2853	404	2	columbia	columbia	PROPN
taxlaw-2853	404	3	journal	journal	NOUN
taxlaw-2853	404	4	of	of	ADP
taxlaw-2853	404	5	tax	tax	NOUN
taxlaw-2853	404	6	law	law	NOUN
taxlaw-2853	404	7	[	[	X
taxlaw-2853	404	8	vol.8:215	vol.8:215	NOUN
taxlaw-2853	404	9	required	require	VERB
taxlaw-2853	404	10	to	to	PART
taxlaw-2853	404	11	implement	implement	VERB
taxlaw-2853	404	12	that	that	PRON
taxlaw-2853	404	13	professional	professional	ADJ
taxlaw-2853	404	14	identity	identity	NOUN
taxlaw-2853	404	15	can	can	AUX
taxlaw-2853	404	16	help	help	VERB
taxlaw-2853	404	17	practitioners	practitioner	NOUN
taxlaw-2853	404	18	navigate	navigate	VERB
taxlaw-2853	404	19	difficult	difficult	ADJ
taxlaw-2853	404	20	discretionary	discretionary	ADJ
taxlaw-2853	404	21	decisions	decision	NOUN
taxlaw-2853	404	22	such	such	ADJ
taxlaw-2853	404	23	as	as	ADP
taxlaw-2853	404	24	whether	whether	SCONJ
taxlaw-2853	404	25	to	to	PART
taxlaw-2853	404	26	assist	assist	VERB
taxlaw-2853	404	27	with	with	ADP
taxlaw-2853	404	28	a	a	DET
taxlaw-2853	404	29	potentially	potentially	ADV
taxlaw-2853	404	30	aggressive	aggressive	ADJ
taxlaw-2853	404	31	tax	tax	NOUN
taxlaw-2853	404	32	strategy	strategy	NOUN
taxlaw-2853	404	33	.	.	PUNCT
taxlaw-2853	405	1	thus	thus	ADV
taxlaw-2853	405	2	,	,	PUNCT
taxlaw-2853	405	3	by	by	ADP
taxlaw-2853	405	4	helping	help	VERB
taxlaw-2853	405	5	students	student	NOUN
taxlaw-2853	405	6	to	to	PART
taxlaw-2853	405	7	develop	develop	VERB
taxlaw-2853	405	8	a	a	DET
taxlaw-2853	405	9	strong	strong	ADJ
taxlaw-2853	405	10	sense	sense	NOUN
taxlaw-2853	405	11	of	of	ADP
taxlaw-2853	405	12	ethical	ethical	ADJ
taxlaw-2853	405	13	professional	professional	ADJ
taxlaw-2853	405	14	identity	identity	NOUN
taxlaw-2853	405	15	,	,	PUNCT
taxlaw-2853	405	16	law	law	NOUN
taxlaw-2853	405	17	schools	school	NOUN
taxlaw-2853	405	18	help	help	VERB
taxlaw-2853	405	19	those	those	DET
taxlaw-2853	405	20	students	student	NOUN
taxlaw-2853	405	21	in	in	ADP
taxlaw-2853	405	22	their	their	PRON
taxlaw-2853	405	23	individual	individual	ADJ
taxlaw-2853	405	24	careers	career	NOUN
taxlaw-2853	405	25	,	,	PUNCT
taxlaw-2853	405	26	and	and	CCONJ
taxlaw-2853	405	27	law	law	NOUN
taxlaw-2853	405	28	schools	school	NOUN
taxlaw-2853	405	29	can	can	AUX
taxlaw-2853	405	30	also	also	ADV
taxlaw-2853	405	31	help	help	VERB
taxlaw-2853	405	32	contribute	contribute	VERB
taxlaw-2853	405	33	to	to	ADP
taxlaw-2853	405	34	rebuilding	rebuild	VERB
taxlaw-2853	405	35	the	the	DET
taxlaw-2853	405	36	ethics	ethic	NOUN
taxlaw-2853	405	37	and	and	CCONJ
taxlaw-2853	405	38	reputation	reputation	NOUN
taxlaw-2853	405	39	of	of	ADP
taxlaw-2853	405	40	the	the	DET
taxlaw-2853	405	41	profession	profession	NOUN
taxlaw-2853	405	42	.	.	PUNCT
taxlaw-2853	406	1	iv	iv	X
taxlaw-2853	406	2	.	.	PUNCT
taxlaw-2853	406	3	tax	tax	NOUN
taxlaw-2853	406	4	-	-	PUNCT
taxlaw-2853	406	5	specific	specific	ADJ
taxlaw-2853	406	6	ethics	ethic	NOUN
taxlaw-2853	406	7	rules	rule	NOUN
taxlaw-2853	406	8	&	&	CCONJ
taxlaw-2853	406	9	standards	standard	NOUN
taxlaw-2853	406	10	another	another	DET
taxlaw-2853	406	11	reason	reason	NOUN
taxlaw-2853	406	12	why	why	SCONJ
taxlaw-2853	406	13	ethical	ethical	ADJ
taxlaw-2853	406	14	professional	professional	ADJ
taxlaw-2853	406	15	identity	identity	NOUN
taxlaw-2853	406	16	is	be	AUX
taxlaw-2853	406	17	particularly	particularly	ADV
taxlaw-2853	406	18	important	important	ADJ
taxlaw-2853	406	19	in	in	ADP
taxlaw-2853	406	20	tax	tax	NOUN
taxlaw-2853	406	21	practice	practice	NOUN
taxlaw-2853	406	22	is	be	AUX
taxlaw-2853	406	23	that	that	SCONJ
taxlaw-2853	406	24	tax	tax	NOUN
taxlaw-2853	406	25	lawyers	lawyer	NOUN
taxlaw-2853	406	26	are	be	AUX
taxlaw-2853	406	27	subject	subject	ADJ
taxlaw-2853	406	28	to	to	ADP
taxlaw-2853	406	29	tax	tax	NOUN
taxlaw-2853	406	30	-	-	PUNCT
taxlaw-2853	406	31	specific	specific	ADJ
taxlaw-2853	406	32	ethical	ethical	ADJ
taxlaw-2853	406	33	rules	rule	NOUN
taxlaw-2853	406	34	and	and	CCONJ
taxlaw-2853	406	35	standards	standard	NOUN
taxlaw-2853	406	36	beyond	beyond	ADP
taxlaw-2853	406	37	the	the	DET
taxlaw-2853	406	38	general	general	ADJ
taxlaw-2853	406	39	rules	rule	NOUN
taxlaw-2853	406	40	of	of	ADP
taxlaw-2853	406	41	professional	professional	ADJ
taxlaw-2853	406	42	responsibility	responsibility	NOUN
taxlaw-2853	406	43	that	that	PRON
taxlaw-2853	406	44	apply	apply	VERB
taxlaw-2853	406	45	to	to	ADP
taxlaw-2853	406	46	all	all	DET
taxlaw-2853	406	47	lawyers	lawyer	NOUN
taxlaw-2853	406	48	.	.	PUNCT
taxlaw-2853	407	1	these	these	DET
taxlaw-2853	407	2	additional	additional	ADJ
taxlaw-2853	407	3	rules	rule	NOUN
taxlaw-2853	407	4	include	include	VERB
taxlaw-2853	407	5	,	,	PUNCT
taxlaw-2853	407	6	among	among	ADP
taxlaw-2853	407	7	other	other	ADJ
taxlaw-2853	407	8	things	thing	NOUN
taxlaw-2853	407	9	,	,	PUNCT
taxlaw-2853	407	10	the	the	DET
taxlaw-2853	407	11	penalty	penalty	NOUN
taxlaw-2853	407	12	provisions	provision	NOUN
taxlaw-2853	407	13	in	in	ADP
taxlaw-2853	407	14	the	the	DET
taxlaw-2853	407	15	code124	code124	PROPN
taxlaw-2853	407	16	and	and	CCONJ
taxlaw-2853	407	17	standards	standard	NOUN
taxlaw-2853	407	18	articulated	articulate	VERB
taxlaw-2853	407	19	in	in	ADP
taxlaw-2853	407	20	circular	circular	ADJ
taxlaw-2853	407	21	230	230	NUM
taxlaw-2853	407	22	.	.	PUNCT
taxlaw-2853	408	1	the	the	DET
taxlaw-2853	408	2	tax	tax	NOUN
taxlaw-2853	408	3	advising	advise	VERB
taxlaw-2853	408	4	framework	framework	NOUN
taxlaw-2853	408	5	created	create	VERB
taxlaw-2853	408	6	by	by	ADP
taxlaw-2853	408	7	these	these	DET
taxlaw-2853	408	8	tax	tax	NOUN
taxlaw-2853	408	9	-	-	PUNCT
taxlaw-2853	408	10	specific	specific	ADJ
taxlaw-2853	408	11	ethics	ethic	NOUN
taxlaw-2853	408	12	rules	rule	NOUN
taxlaw-2853	408	13	and	and	CCONJ
taxlaw-2853	408	14	standards	standard	NOUN
taxlaw-2853	408	15	elevates	elevate	VERB
taxlaw-2853	408	16	the	the	DET
taxlaw-2853	408	17	importance	importance	NOUN
taxlaw-2853	408	18	of	of	ADP
taxlaw-2853	408	19	each	each	DET
taxlaw-2853	408	20	tax	tax	NOUN
taxlaw-2853	408	21	lawyer	lawyer	NOUN
taxlaw-2853	408	22	’s	’s	PART
taxlaw-2853	408	23	ethical	ethical	ADJ
taxlaw-2853	408	24	professional	professional	ADJ
taxlaw-2853	408	25	identity	identity	NOUN
taxlaw-2853	408	26	.	.	PUNCT
taxlaw-2853	409	1	in	in	ADP
taxlaw-2853	409	2	part	part	NOUN
taxlaw-2853	409	3	,	,	PUNCT
taxlaw-2853	409	4	this	this	PRON
taxlaw-2853	409	5	is	be	AUX
taxlaw-2853	409	6	because	because	SCONJ
taxlaw-2853	409	7	these	these	DET
taxlaw-2853	409	8	rules	rule	NOUN
taxlaw-2853	409	9	explicitly	explicitly	ADV
taxlaw-2853	409	10	allow	allow	VERB
taxlaw-2853	409	11	tax	tax	NOUN
taxlaw-2853	409	12	lawyers	lawyer	NOUN
taxlaw-2853	409	13	to	to	PART
taxlaw-2853	409	14	advise	advise	VERB
taxlaw-2853	409	15	clients	client	NOUN
taxlaw-2853	409	16	to	to	PART
taxlaw-2853	409	17	take	take	VERB
taxlaw-2853	409	18	positions	position	NOUN
taxlaw-2853	409	19	that	that	SCONJ
taxlaw-2853	409	20	the	the	DET
taxlaw-2853	409	21	tax	tax	NOUN
taxlaw-2853	409	22	lawyer	lawyer	NOUN
taxlaw-2853	409	23	believes	believe	VERB
taxlaw-2853	409	24	are	be	AUX
taxlaw-2853	409	25	likely	likely	ADJ
taxlaw-2853	409	26	to	to	PART
taxlaw-2853	409	27	be	be	AUX
taxlaw-2853	409	28	incorrect	incorrect	ADJ
taxlaw-2853	409	29	under	under	ADP
taxlaw-2853	409	30	the	the	DET
taxlaw-2853	409	31	law	law	NOUN
taxlaw-2853	409	32	.	.	PUNCT
taxlaw-2853	410	1	generally	generally	ADV
taxlaw-2853	410	2	,	,	PUNCT
taxlaw-2853	410	3	the	the	DET
taxlaw-2853	410	4	lawyer	lawyer	NOUN
taxlaw-2853	410	5	is	be	AUX
taxlaw-2853	410	6	allowed	allow	VERB
taxlaw-2853	410	7	to	to	PART
taxlaw-2853	410	8	do	do	VERB
taxlaw-2853	410	9	this	this	PRON
taxlaw-2853	410	10	without	without	ADP
taxlaw-2853	410	11	risking	risk	VERB
taxlaw-2853	410	12	a	a	DET
taxlaw-2853	410	13	penalty	penalty	NOUN
taxlaw-2853	410	14	as	as	ADV
taxlaw-2853	410	15	long	long	ADV
taxlaw-2853	410	16	as	as	SCONJ
taxlaw-2853	410	17	the	the	DET
taxlaw-2853	410	18	position	position	NOUN
taxlaw-2853	410	19	meets	meet	VERB
taxlaw-2853	410	20	a	a	DET
taxlaw-2853	410	21	minimum	minimum	ADJ
taxlaw-2853	410	22	level	level	NOUN
taxlaw-2853	410	23	of	of	ADP
taxlaw-2853	410	24	strength	strength	NOUN
taxlaw-2853	410	25	,	,	PUNCT
taxlaw-2853	410	26	such	such	ADJ
taxlaw-2853	410	27	as	as	ADP
taxlaw-2853	410	28	“	"	PUNCT
taxlaw-2853	410	29	substantial	substantial	ADJ
taxlaw-2853	410	30	authority	authority	NOUN
taxlaw-2853	410	31	”	"	PUNCT
taxlaw-2853	410	32	or	or	CCONJ
taxlaw-2853	410	33	“	"	PUNCT
taxlaw-2853	410	34	reasonable	reasonable	ADJ
taxlaw-2853	410	35	basis	basis	NOUN
taxlaw-2853	410	36	”	"	PUNCT
taxlaw-2853	410	37	(	(	PUNCT
taxlaw-2853	410	38	with	with	ADP
taxlaw-2853	410	39	disclosure).125	disclosure).125	PROPN
taxlaw-2853	410	40	thus	thus	ADV
taxlaw-2853	410	41	,	,	PUNCT
taxlaw-2853	410	42	it	it	PRON
taxlaw-2853	410	43	is	be	AUX
taxlaw-2853	410	44	important	important	ADJ
taxlaw-2853	410	45	that	that	SCONJ
taxlaw-2853	410	46	a	a	DET
taxlaw-2853	410	47	tax	tax	NOUN
taxlaw-2853	410	48	practitioner	practitioner	NOUN
taxlaw-2853	410	49	determine	determine	VERB
taxlaw-2853	410	50	whether	whether	SCONJ
taxlaw-2853	410	51	and	and	CCONJ
taxlaw-2853	410	52	to	to	ADP
taxlaw-2853	410	53	what	what	DET
taxlaw-2853	410	54	extent	extent	NOUN
taxlaw-2853	410	55	she	she	PRON
taxlaw-2853	410	56	is	be	AUX
taxlaw-2853	410	57	willing	willing	ADJ
taxlaw-2853	410	58	to	to	PART
taxlaw-2853	410	59	advise	advise	VERB
taxlaw-2853	410	60	taxpayers	taxpayer	NOUN
taxlaw-2853	410	61	on	on	ADP
taxlaw-2853	410	62	those	those	DET
taxlaw-2853	410	63	types	type	NOUN
taxlaw-2853	410	64	of	of	ADP
taxlaw-2853	410	65	aggressive	aggressive	ADJ
taxlaw-2853	410	66	positions	position	NOUN
taxlaw-2853	410	67	.	.	PUNCT
taxlaw-2853	411	1	for	for	ADP
taxlaw-2853	411	2	example	example	NOUN
taxlaw-2853	411	3	,	,	PUNCT
taxlaw-2853	411	4	perhaps	perhaps	ADV
taxlaw-2853	411	5	she	she	PRON
taxlaw-2853	411	6	does	do	AUX
taxlaw-2853	411	7	not	not	PART
taxlaw-2853	411	8	want	want	VERB
taxlaw-2853	411	9	to	to	PART
taxlaw-2853	411	10	be	be	AUX
taxlaw-2853	411	11	the	the	DET
taxlaw-2853	411	12	type	type	NOUN
taxlaw-2853	411	13	of	of	ADP
taxlaw-2853	411	14	lawyer	lawyer	NOUN
taxlaw-2853	411	15	who	who	PRON
taxlaw-2853	411	16	advises	advise	VERB
taxlaw-2853	411	17	on	on	ADP
taxlaw-2853	411	18	particularly	particularly	ADV
taxlaw-2853	411	19	aggressive	aggressive	ADJ
taxlaw-2853	411	20	approaches	approach	NOUN
taxlaw-2853	411	21	.	.	PUNCT
taxlaw-2853	412	1	she	she	PRON
taxlaw-2853	412	2	might	might	AUX
taxlaw-2853	412	3	decide	decide	VERB
taxlaw-2853	412	4	that	that	SCONJ
taxlaw-2853	412	5	she	she	PRON
taxlaw-2853	412	6	will	will	AUX
taxlaw-2853	412	7	not	not	PART
taxlaw-2853	412	8	do	do	VERB
taxlaw-2853	412	9	everything	everything	PRON
taxlaw-2853	412	10	that	that	PRON
taxlaw-2853	412	11	the	the	DET
taxlaw-2853	412	12	tax	tax	NOUN
taxlaw-2853	412	13	-	-	PUNCT
taxlaw-2853	412	14	specific	specific	ADJ
taxlaw-2853	412	15	ethics	ethic	NOUN
taxlaw-2853	412	16	rules	rule	NOUN
taxlaw-2853	412	17	and	and	CCONJ
taxlaw-2853	412	18	standards	standard	NOUN
taxlaw-2853	412	19	allow	allow	VERB
taxlaw-2853	412	20	her	she	PRON
taxlaw-2853	412	21	to	to	PART
taxlaw-2853	412	22	do	do	VERB
taxlaw-2853	412	23	.	.	PUNCT
taxlaw-2853	413	1	perhaps	perhaps	ADV
taxlaw-2853	413	2	she	she	PRON
taxlaw-2853	413	3	prefers	prefer	VERB
taxlaw-2853	413	4	to	to	PART
taxlaw-2853	413	5	help	help	VERB
taxlaw-2853	413	6	only	only	ADJ
taxlaw-2853	413	7	clients	client	NOUN
taxlaw-2853	413	8	who	who	PRON
taxlaw-2853	413	9	are	be	AUX
taxlaw-2853	413	10	taking	take	VERB
taxlaw-2853	413	11	positions	position	NOUN
taxlaw-2853	413	12	that	that	SCONJ
taxlaw-2853	413	13	she	she	PRON
taxlaw-2853	413	14	believes	believe	VERB
taxlaw-2853	413	15	are	be	AUX
taxlaw-2853	413	16	more	more	ADV
taxlaw-2853	413	17	likely	likely	ADJ
taxlaw-2853	413	18	than	than	SCONJ
taxlaw-2853	413	19	not	not	PART
taxlaw-2853	413	20	to	to	PART
taxlaw-2853	413	21	succeed	succeed	VERB
taxlaw-2853	413	22	on	on	ADP
taxlaw-2853	413	23	the	the	DET
taxlaw-2853	413	24	merits	merit	NOUN
taxlaw-2853	413	25	,	,	PUNCT
taxlaw-2853	413	26	and	and	CCONJ
taxlaw-2853	413	27	she	she	PRON
taxlaw-2853	413	28	will	will	AUX
taxlaw-2853	413	29	decline	decline	VERB
taxlaw-2853	413	30	to	to	PART
taxlaw-2853	413	31	represent	represent	VERB
taxlaw-2853	413	32	clients	client	NOUN
taxlaw-2853	413	33	who	who	PRON
taxlaw-2853	413	34	want	want	VERB
taxlaw-2853	413	35	to	to	PART
taxlaw-2853	413	36	be	be	AUX
taxlaw-2853	413	37	more	more	ADV
taxlaw-2853	413	38	aggressive	aggressive	ADJ
taxlaw-2853	413	39	.	.	PUNCT
taxlaw-2853	414	1	if	if	SCONJ
taxlaw-2853	414	2	,	,	PUNCT
taxlaw-2853	414	3	on	on	ADP
taxlaw-2853	414	4	the	the	DET
taxlaw-2853	414	5	other	other	ADJ
taxlaw-2853	414	6	hand	hand	NOUN
taxlaw-2853	414	7	,	,	PUNCT
taxlaw-2853	414	8	she	she	PRON
taxlaw-2853	414	9	is	be	AUX
taxlaw-2853	414	10	willing	willing	ADJ
taxlaw-2853	414	11	to	to	PART
taxlaw-2853	414	12	advise	advise	VERB
taxlaw-2853	414	13	on	on	ADP
taxlaw-2853	414	14	matters	matter	NOUN
taxlaw-2853	414	15	that	that	PRON
taxlaw-2853	414	16	are	be	AUX
taxlaw-2853	414	17	less	less	ADV
taxlaw-2853	414	18	likely	likely	ADJ
taxlaw-2853	414	19	than	than	SCONJ
taxlaw-2853	414	20	not	not	PART
taxlaw-2853	414	21	to	to	PART
taxlaw-2853	414	22	succeed	succeed	VERB
taxlaw-2853	414	23	,	,	PUNCT
taxlaw-2853	414	24	she	she	PRON
taxlaw-2853	414	25	must	must	AUX
taxlaw-2853	414	26	determine	determine	VERB
taxlaw-2853	414	27	how	how	SCONJ
taxlaw-2853	414	28	aggressive	aggressive	ADJ
taxlaw-2853	414	29	she	she	PRON
taxlaw-2853	414	30	is	be	AUX
taxlaw-2853	414	31	willing	willing	ADJ
taxlaw-2853	414	32	to	to	PART
taxlaw-2853	414	33	be	be	AUX
taxlaw-2853	414	34	,	,	PUNCT
taxlaw-2853	414	35	and	and	CCONJ
taxlaw-2853	414	36	she	she	PRON
taxlaw-2853	414	37	must	must	AUX
taxlaw-2853	414	38	determine	determine	VERB
taxlaw-2853	414	39	how	how	SCONJ
taxlaw-2853	414	40	she	she	PRON
taxlaw-2853	414	41	views	view	VERB
taxlaw-2853	414	42	the	the	DET
taxlaw-2853	414	43	penalty	penalty	NOUN
taxlaw-2853	414	44	provisions	provision	NOUN
taxlaw-2853	414	45	.	.	PUNCT
taxlaw-2853	415	1	for	for	ADP
taxlaw-2853	415	2	example	example	NOUN
taxlaw-2853	415	3	,	,	PUNCT
taxlaw-2853	415	4	does	do	AUX
taxlaw-2853	415	5	she	she	PRON
taxlaw-2853	415	6	view	view	VERB
taxlaw-2853	415	7	the	the	DET
taxlaw-2853	415	8	penalty	penalty	NOUN
taxlaw-2853	415	9	provisions	provision	NOUN
taxlaw-2853	415	10	as	as	ADP
taxlaw-2853	415	11	outer	outer	ADJ
taxlaw-2853	415	12	boundaries	boundary	NOUN
taxlaw-2853	415	13	beyond	beyond	ADP
taxlaw-2853	415	14	which	which	PRON
taxlaw-2853	415	15	she	she	PRON
taxlaw-2853	415	16	will	will	AUX
taxlaw-2853	415	17	not	not	PART
taxlaw-2853	415	18	go	go	VERB
taxlaw-2853	415	19	?	?	PUNCT
taxlaw-2853	416	1	or	or	CCONJ
taxlaw-2853	416	2	does	do	AUX
taxlaw-2853	416	3	she	she	PRON
taxlaw-2853	416	4	view	view	VERB
taxlaw-2853	416	5	the	the	DET
taxlaw-2853	416	6	penalty	penalty	NOUN
taxlaw-2853	416	7	provisions	provision	NOUN
taxlaw-2853	416	8	as	as	ADP
taxlaw-2853	416	9	provisions	provision	NOUN
taxlaw-2853	416	10	that	that	PRON
taxlaw-2853	416	11	could	could	AUX
taxlaw-2853	416	12	trigger	trigger	VERB
taxlaw-2853	416	13	the	the	DET
taxlaw-2853	416	14	imposition	imposition	NOUN
taxlaw-2853	416	15	of	of	ADP
taxlaw-2853	416	16	an	an	DET
taxlaw-2853	416	17	additional	additional	ADJ
taxlaw-2853	416	18	cost	cost	NOUN
taxlaw-2853	416	19	that	that	PRON
taxlaw-2853	416	20	would	would	AUX
taxlaw-2853	416	21	need	need	VERB
taxlaw-2853	416	22	to	to	PART
taxlaw-2853	416	23	be	be	AUX
taxlaw-2853	416	24	taken	take	VERB
taxlaw-2853	416	25	into	into	ADP
taxlaw-2853	416	26	account	account	NOUN
taxlaw-2853	416	27	in	in	ADP
taxlaw-2853	416	28	any	any	DET
taxlaw-2853	416	29	cost	cost	NOUN
taxlaw-2853	416	30	/	/	SYM
taxlaw-2853	416	31	benefit	benefit	NOUN
taxlaw-2853	416	32	analysis	analysis	NOUN
taxlaw-2853	416	33	when	when	SCONJ
taxlaw-2853	416	34	a	a	DET
taxlaw-2853	416	35	client	client	NOUN
taxlaw-2853	416	36	is	be	AUX
taxlaw-2853	416	37	determining	determine	VERB
taxlaw-2853	416	38	whether	whether	SCONJ
taxlaw-2853	416	39	to	to	PART
taxlaw-2853	416	40	proceed	proceed	VERB
taxlaw-2853	416	41	with	with	ADP
taxlaw-2853	416	42	a	a	DET
taxlaw-2853	416	43	particular	particular	ADJ
taxlaw-2853	416	44	strategy	strategy	NOUN
taxlaw-2853	416	45	?	?	PUNCT
taxlaw-2853	417	1	the	the	DET
taxlaw-2853	417	2	lawyer	lawyer	NOUN
taxlaw-2853	417	3	’s	’s	PART
taxlaw-2853	417	4	determination	determination	NOUN
taxlaw-2853	417	5	of	of	ADP
taxlaw-2853	417	6	how	how	SCONJ
taxlaw-2853	417	7	she	she	PRON
taxlaw-2853	417	8	wants	want	VERB
taxlaw-2853	417	9	to	to	PART
taxlaw-2853	417	10	proceed	proceed	VERB
taxlaw-2853	417	11	within	within	ADP
taxlaw-2853	417	12	the	the	DET
taxlaw-2853	417	13	discretion	discretion	NOUN
taxlaw-2853	417	14	afforded	afford	VERB
taxlaw-2853	417	15	by	by	ADP
taxlaw-2853	417	16	the	the	DET
taxlaw-2853	417	17	tax	tax	NOUN
taxlaw-2853	417	18	-	-	PUNCT
taxlaw-2853	417	19	specific	specific	ADJ
taxlaw-2853	417	20	ethics	ethic	NOUN
taxlaw-2853	417	21	rules	rule	NOUN
taxlaw-2853	417	22	should	should	AUX
taxlaw-2853	417	23	be	be	AUX
taxlaw-2853	417	24	informed	inform	VERB
taxlaw-2853	417	25	by	by	ADP
taxlaw-2853	417	26	the	the	DET
taxlaw-2853	417	27	tax	tax	NOUN
taxlaw-2853	417	28	lawyer	lawyer	NOUN
taxlaw-2853	417	29	’s	’s	PART
taxlaw-2853	417	30	philosophy	philosophy	NOUN
taxlaw-2853	417	31	of	of	ADP
taxlaw-2853	417	32	lawyering	lawyering	NOUN
taxlaw-2853	417	33	—	—	PUNCT
taxlaw-2853	417	34	her	her	PRON
taxlaw-2853	417	35	understanding	understanding	NOUN
taxlaw-2853	417	36	of	of	ADP
taxlaw-2853	417	37	who	who	PRON
taxlaw-2853	417	38	she	she	PRON
taxlaw-2853	417	39	is	be	AUX
taxlaw-2853	417	40	and	and	CCONJ
taxlaw-2853	417	41	wants	want	VERB
taxlaw-2853	417	42	to	to	PART
taxlaw-2853	417	43	be	be	AUX
taxlaw-2853	417	44	as	as	ADP
taxlaw-2853	417	45	a	a	DET
taxlaw-2853	417	46	tax	tax	NOUN
taxlaw-2853	417	47	lawyer	lawyer	NOUN
taxlaw-2853	417	48	.	.	PUNCT
taxlaw-2853	418	1	and	and	CCONJ
taxlaw-2853	418	2	so	so	SCONJ
taxlaw-2853	418	3	that	that	SCONJ
taxlaw-2853	418	4	she	she	PRON
taxlaw-2853	418	5	can	can	AUX
taxlaw-2853	418	6	increase	increase	VERB
taxlaw-2853	418	7	the	the	DET
taxlaw-2853	418	8	likelihood	likelihood	NOUN
taxlaw-2853	418	9	that	that	SCONJ
taxlaw-2853	418	10	she	she	PRON
taxlaw-2853	418	11	will	will	AUX
taxlaw-2853	418	12	stay	stay	VERB
taxlaw-2853	418	13	true	true	ADJ
taxlaw-2853	418	14	to	to	ADP
taxlaw-2853	418	15	her	her	PRON
taxlaw-2853	418	16	vision	vision	NOUN
taxlaw-2853	418	17	of	of	ADP
taxlaw-2853	418	18	lawyering	lawyering	NOUN
taxlaw-2853	418	19	,	,	PUNCT
taxlaw-2853	418	20	she	she	PRON
taxlaw-2853	418	21	must	must	AUX
taxlaw-2853	418	22	consider	consider	VERB
taxlaw-2853	418	23	these	these	DET
taxlaw-2853	418	24	issues	issue	NOUN
taxlaw-2853	418	25	outside	outside	ADP
taxlaw-2853	418	26	of	of	ADP
taxlaw-2853	418	27	the	the	DET
taxlaw-2853	418	28	context	context	NOUN
taxlaw-2853	418	29	of	of	ADP
taxlaw-2853	418	30	immediate	immediate	ADJ
taxlaw-2853	418	31	client	client	NOUN
taxlaw-2853	418	32	pressure	pressure	NOUN
taxlaw-2853	418	33	and	and	CCONJ
taxlaw-2853	418	34	business	business	NOUN
taxlaw-2853	418	35	exigencies.126	exigencies.126	NOUN
taxlaw-2853	418	36	that	that	PRON
taxlaw-2853	418	37	is	be	AUX
taxlaw-2853	418	38	,	,	PUNCT
taxlaw-2853	418	39	she	she	PRON
taxlaw-2853	418	40	should	should	AUX
taxlaw-2853	418	41	reflect	reflect	VERB
taxlaw-2853	418	42	upon	upon	SCONJ
taxlaw-2853	418	43	and	and	CCONJ
taxlaw-2853	418	44	develop	develop	VERB
taxlaw-2853	418	45	a	a	DET
taxlaw-2853	418	46	strong	strong	ADJ
taxlaw-2853	418	47	sense	sense	NOUN
taxlaw-2853	418	48	of	of	ADP
taxlaw-2853	418	49	her	her	PRON
taxlaw-2853	418	50	ethical	ethical	ADJ
taxlaw-2853	418	51	professional	professional	ADJ
taxlaw-2853	418	52	identity	identity	NOUN
taxlaw-2853	418	53	as	as	ADP
taxlaw-2853	418	54	a	a	DET
taxlaw-2853	418	55	tax	tax	NOUN
taxlaw-2853	418	56	lawyer	lawyer	NOUN
taxlaw-2853	418	57	.	.	PUNCT
taxlaw-2853	419	1	2	2	X
taxlaw-2853	419	2	.	.	X
taxlaw-2853	419	3	appreciating	appreciate	VERB
taxlaw-2853	419	4	the	the	DET
taxlaw-2853	419	5	range	range	NOUN
taxlaw-2853	419	6	of	of	ADP
taxlaw-2853	419	7	potential	potential	ADJ
taxlaw-2853	419	8	professional	professional	ADJ
taxlaw-2853	419	9	identities	identity	NOUN
taxlaw-2853	419	10	for	for	ADP
taxlaw-2853	419	11	tax	tax	NOUN
taxlaw-2853	419	12	lawyers	lawyer	NOUN
taxlaw-2853	419	13	a	a	DET
taxlaw-2853	419	14	tax	tax	NOUN
taxlaw-2853	419	15	lawyer	lawyer	NOUN
taxlaw-2853	419	16	can	can	AUX
taxlaw-2853	419	17	adopt	adopt	VERB
taxlaw-2853	419	18	one	one	NUM
taxlaw-2853	419	19	(	(	PUNCT
taxlaw-2853	419	20	or	or	CCONJ
taxlaw-2853	419	21	more	more	ADJ
taxlaw-2853	419	22	)	)	PUNCT
taxlaw-2853	419	23	of	of	ADP
taxlaw-2853	419	24	several	several	ADJ
taxlaw-2853	419	25	different	different	ADJ
taxlaw-2853	419	26	philosophies	philosophy	NOUN
taxlaw-2853	419	27	of	of	ADP
taxlaw-2853	419	28	lawyering	lawyere	VERB
taxlaw-2853	419	29	as	as	ADP
taxlaw-2853	419	30	the	the	DET
taxlaw-2853	419	31	basis	basis	NOUN
taxlaw-2853	419	32	of	of	ADP
taxlaw-2853	419	33	her	her	PRON
taxlaw-2853	419	34	ethical	ethical	ADJ
taxlaw-2853	419	35	professional	professional	ADJ
taxlaw-2853	419	36	identity	identity	NOUN
taxlaw-2853	419	37	.	.	PUNCT
taxlaw-2853	420	1	a	a	DET
taxlaw-2853	420	2	brief	brief	ADJ
taxlaw-2853	420	3	summary	summary	NOUN
taxlaw-2853	420	4	of	of	ADP
taxlaw-2853	420	5	lawyering	lawyere	VERB
taxlaw-2853	420	6	124	124	NUM
taxlaw-2853	420	7	see	see	NOUN
taxlaw-2853	420	8	,	,	PUNCT
taxlaw-2853	420	9	e.g.	e.g.	ADV
taxlaw-2853	420	10	,	,	PUNCT
taxlaw-2853	420	11	irc	irc	ADV
taxlaw-2853	420	12	§	§	NOUN
taxlaw-2853	420	13	§	§	PROPN
taxlaw-2853	420	14	6694	6694	NUM
taxlaw-2853	420	15	,	,	PUNCT
taxlaw-2853	420	16	6700	6700	NUM
taxlaw-2853	420	17	,	,	PUNCT
taxlaw-2853	420	18	6701	6701	NUM
taxlaw-2853	420	19	,	,	PUNCT
taxlaw-2853	420	20	6707a	6707a	NUM
taxlaw-2853	420	21	.	.	PUNCT
taxlaw-2853	421	1	125	125	NUM
taxlaw-2853	421	2	see	see	NOUN
taxlaw-2853	421	3	,	,	PUNCT
taxlaw-2853	421	4	e.g.	e.g.	ADV
taxlaw-2853	421	5	,	,	PUNCT
taxlaw-2853	421	6	irc	irc	PROPN
taxlaw-2853	421	7	§	§	PROPN
taxlaw-2853	421	8	6694	6694	NUM
taxlaw-2853	421	9	;	;	PUNCT
taxlaw-2853	421	10	treasury	treasury	PROPN
taxlaw-2853	421	11	dept	dept	PROPN
taxlaw-2853	421	12	.	.	PUNCT
taxlaw-2853	422	1	circular	circular	ADJ
taxlaw-2853	422	2	230	230	NUM
taxlaw-2853	422	3	§	§	PROPN
taxlaw-2853	422	4	10.34	10.34	NUM
taxlaw-2853	422	5	.	.	PUNCT
taxlaw-2853	423	1	126	126	NUM
taxlaw-2853	423	2	field	field	NOUN
taxlaw-2853	423	3	,	,	PUNCT
taxlaw-2853	423	4	supra	supra	PROPN
taxlaw-2853	423	5	note	note	PROPN
taxlaw-2853	423	6	19	19	NUM
taxlaw-2853	423	7	,	,	PUNCT
taxlaw-2853	423	8	at	at	ADP
taxlaw-2853	423	9	297	297	NUM
taxlaw-2853	423	10	-	-	SYM
taxlaw-2853	423	11	98	98	NUM
taxlaw-2853	423	12	.	.	PUNCT
taxlaw-2853	423	13	2017	2017	NUM
taxlaw-2853	423	14	]	]	PUNCT
taxlaw-2853	423	15	fostering	foster	VERB
taxlaw-2853	423	16	ethical	ethical	ADJ
taxlaw-2853	423	17	professional	professional	ADJ
taxlaw-2853	423	18	identity	identity	NOUN
taxlaw-2853	423	19	in	in	ADP
taxlaw-2853	423	20	tax	tax	NOUN
taxlaw-2853	423	21	237	237	NUM
taxlaw-2853	423	22	philosophies	philosophy	NOUN
taxlaw-2853	423	23	,	,	PUNCT
taxlaw-2853	423	24	as	as	ADP
taxlaw-2853	423	25	relevant	relevant	ADJ
taxlaw-2853	423	26	in	in	ADP
taxlaw-2853	423	27	the	the	DET
taxlaw-2853	423	28	tax	tax	NOUN
taxlaw-2853	423	29	field	field	NOUN
taxlaw-2853	423	30	,	,	PUNCT
taxlaw-2853	423	31	is	be	AUX
taxlaw-2853	423	32	as	as	SCONJ
taxlaw-2853	423	33	follows	follow	VERB
taxlaw-2853	423	34	.	.	PUNCT
taxlaw-2853	424	1	this	this	DET
taxlaw-2853	424	2	summary	summary	NOUN
taxlaw-2853	424	3	is	be	AUX
taxlaw-2853	424	4	based	base	VERB
taxlaw-2853	424	5	on	on	ADP
taxlaw-2853	424	6	very	very	ADV
taxlaw-2853	424	7	thoughtful	thoughtful	ADJ
taxlaw-2853	424	8	and	and	CCONJ
taxlaw-2853	424	9	voluminous	voluminous	ADJ
taxlaw-2853	424	10	literature	literature	NOUN
taxlaw-2853	424	11	on	on	ADP
taxlaw-2853	424	12	lawyering	lawyere	VERB
taxlaw-2853	424	13	and	and	CCONJ
taxlaw-2853	424	14	professionalism,127	professionalism,127	NOUN
taxlaw-2853	424	15	and	and	CCONJ
taxlaw-2853	424	16	thus	thus	ADV
taxlaw-2853	424	17	,	,	PUNCT
taxlaw-2853	424	18	the	the	DET
taxlaw-2853	424	19	below	below	NOUN
taxlaw-2853	424	20	admittedly	admittedly	ADV
taxlaw-2853	424	21	sacrifices	sacrifice	VERB
taxlaw-2853	424	22	nuance	nuance	NOUN
taxlaw-2853	424	23	for	for	ADP
taxlaw-2853	424	24	brevity.128	brevity.128	NOUN
taxlaw-2853	424	25	i.	i.	PROPN
taxlaw-2853	424	26	hired	hire	VERB
taxlaw-2853	424	27	gun	gun	NOUN
taxlaw-2853	424	28	the	the	DET
taxlaw-2853	424	29	“	"	PUNCT
taxlaw-2853	424	30	hired	hire	VERB
taxlaw-2853	424	31	gun	gun	NOUN
taxlaw-2853	424	32	”	"	PUNCT
taxlaw-2853	424	33	tax	tax	NOUN
taxlaw-2853	424	34	lawyer	lawyer	NOUN
taxlaw-2853	424	35	takes	take	VERB
taxlaw-2853	424	36	a	a	DET
taxlaw-2853	424	37	“	"	PUNCT
taxlaw-2853	424	38	client	client	NOUN
taxlaw-2853	424	39	-	-	PUNCT
taxlaw-2853	424	40	centered	center	VERB
taxlaw-2853	424	41	approach	approach	NOUN
taxlaw-2853	424	42	”	"	PUNCT
taxlaw-2853	424	43	in	in	ADP
taxlaw-2853	424	44	which	which	PRON
taxlaw-2853	424	45	the	the	DET
taxlaw-2853	424	46	lawyer	lawyer	NOUN
taxlaw-2853	424	47	“	"	PUNCT
taxlaw-2853	424	48	seeks	seek	VERB
taxlaw-2853	424	49	to	to	PART
taxlaw-2853	424	50	effectuate	effectuate	VERB
taxlaw-2853	424	51	the	the	DET
taxlaw-2853	424	52	client	client	NOUN
taxlaw-2853	424	53	’s	’s	PART
taxlaw-2853	424	54	goals	goal	NOUN
taxlaw-2853	424	55	,	,	PUNCT
taxlaw-2853	424	56	whatever	whatever	PRON
taxlaw-2853	424	57	those	those	DET
taxlaw-2853	424	58	goals	goal	NOUN
taxlaw-2853	424	59	are	be	AUX
taxlaw-2853	424	60	.	.	PUNCT
taxlaw-2853	424	61	”129	”129	PROPN
taxlaw-2853	425	1	the	the	DET
taxlaw-2853	425	2	lawyer	lawyer	NOUN
taxlaw-2853	425	3	will	will	AUX
taxlaw-2853	425	4	take	take	VERB
taxlaw-2853	425	5	whatever	whatever	DET
taxlaw-2853	425	6	actions	action	NOUN
taxlaw-2853	425	7	are	be	AUX
taxlaw-2853	425	8	necessary	necessary	ADJ
taxlaw-2853	425	9	to	to	PART
taxlaw-2853	425	10	advance	advance	VERB
taxlaw-2853	425	11	those	those	DET
taxlaw-2853	425	12	goals	goal	NOUN
taxlaw-2853	425	13	,	,	PUNCT
taxlaw-2853	425	14	as	as	ADV
taxlaw-2853	425	15	long	long	ADV
taxlaw-2853	425	16	as	as	SCONJ
taxlaw-2853	425	17	“	"	PUNCT
taxlaw-2853	425	18	the	the	DET
taxlaw-2853	425	19	action	action	NOUN
taxlaw-2853	425	20	does	do	AUX
taxlaw-2853	425	21	not	not	PART
taxlaw-2853	425	22	clearly	clearly	ADV
taxlaw-2853	425	23	violate	violate	VERB
taxlaw-2853	425	24	a	a	DET
taxlaw-2853	425	25	rule	rule	NOUN
taxlaw-2853	425	26	or	or	CCONJ
taxlaw-2853	425	27	ethics	ethic	NOUN
taxlaw-2853	425	28	or	or	CCONJ
taxlaw-2853	425	29	other	other	ADJ
taxlaw-2853	425	30	law	law	NOUN
taxlaw-2853	425	31	.	.	PUNCT
taxlaw-2853	425	32	”130	”130	PROPN
taxlaw-2853	426	1	a	a	DET
taxlaw-2853	426	2	hired	hire	VERB
taxlaw-2853	426	3	gun	gun	NOUN
taxlaw-2853	426	4	approach	approach	NOUN
taxlaw-2853	426	5	does	do	AUX
taxlaw-2853	426	6	not	not	PART
taxlaw-2853	426	7	necessarily	necessarily	ADV
taxlaw-2853	426	8	mean	mean	VERB
taxlaw-2853	426	9	that	that	SCONJ
taxlaw-2853	426	10	the	the	DET
taxlaw-2853	426	11	lawyer	lawyer	NOUN
taxlaw-2853	426	12	will	will	AUX
taxlaw-2853	426	13	facilitate	facilitate	VERB
taxlaw-2853	426	14	aggressive	aggressive	ADJ
taxlaw-2853	426	15	tax	tax	NOUN
taxlaw-2853	426	16	strategies	strategy	NOUN
taxlaw-2853	426	17	(	(	PUNCT
taxlaw-2853	426	18	or	or	CCONJ
taxlaw-2853	426	19	,	,	PUNCT
taxlaw-2853	426	20	if	if	SCONJ
taxlaw-2853	426	21	working	work	VERB
taxlaw-2853	426	22	on	on	ADP
taxlaw-2853	426	23	behalf	behalf	NOUN
taxlaw-2853	426	24	of	of	ADP
taxlaw-2853	426	25	the	the	DET
taxlaw-2853	426	26	government	government	NOUN
taxlaw-2853	426	27	,	,	PUNCT
taxlaw-2853	426	28	take	take	VERB
taxlaw-2853	426	29	a	a	DET
taxlaw-2853	426	30	particularly	particularly	ADV
taxlaw-2853	426	31	aggressive	aggressive	ADJ
taxlaw-2853	426	32	approach	approach	NOUN
taxlaw-2853	426	33	to	to	ADP
taxlaw-2853	426	34	enforcement	enforcement	NOUN
taxlaw-2853	426	35	)	)	PUNCT
taxlaw-2853	426	36	,	,	PUNCT
taxlaw-2853	426	37	but	but	CCONJ
taxlaw-2853	426	38	this	this	DET
taxlaw-2853	426	39	approach	approach	NOUN
taxlaw-2853	426	40	does	do	AUX
taxlaw-2853	426	41	“	"	PUNCT
taxlaw-2853	426	42	reflect	reflect	VERB
taxlaw-2853	426	43	[	[	X
taxlaw-2853	426	44	]	]	X
taxlaw-2853	426	45	a	a	DET
taxlaw-2853	426	46	willingness	willingness	NOUN
taxlaw-2853	426	47	to	to	PART
taxlaw-2853	426	48	empower	empower	VERB
taxlaw-2853	426	49	even	even	ADV
taxlaw-2853	426	50	aggressive	aggressive	ADJ
taxlaw-2853	426	51	[	[	X
taxlaw-2853	426	52	clients].”131	clients].”131	NOUN
taxlaw-2853	426	53	ii	ii	PROPN
taxlaw-2853	426	54	.	.	PUNCT
taxlaw-2853	426	55	moralist	moralist	PROPN
taxlaw-2853	426	56	alternatively	alternatively	ADV
taxlaw-2853	426	57	,	,	PUNCT
taxlaw-2853	426	58	a	a	DET
taxlaw-2853	426	59	lawyer	lawyer	NOUN
taxlaw-2853	426	60	’s	’s	PART
taxlaw-2853	426	61	sense	sense	NOUN
taxlaw-2853	426	62	of	of	ADP
taxlaw-2853	426	63	morality	morality	NOUN
taxlaw-2853	426	64	may	may	AUX
taxlaw-2853	426	65	be	be	AUX
taxlaw-2853	426	66	her	her	PRON
taxlaw-2853	426	67	guiding	guide	VERB
taxlaw-2853	426	68	principle	principle	NOUN
taxlaw-2853	426	69	.	.	PUNCT
taxlaw-2853	427	1	under	under	ADP
taxlaw-2853	427	2	this	this	DET
taxlaw-2853	427	3	approach	approach	NOUN
taxlaw-2853	427	4	,	,	PUNCT
taxlaw-2853	427	5	the	the	DET
taxlaw-2853	427	6	“	"	PUNCT
taxlaw-2853	427	7	client	client	NOUN
taxlaw-2853	427	8	defers	defer	VERB
taxlaw-2853	427	9	to	to	ADP
taxlaw-2853	427	10	the	the	DET
taxlaw-2853	427	11	lawyer	lawyer	NOUN
taxlaw-2853	427	12	,	,	PUNCT
taxlaw-2853	427	13	and	and	CCONJ
taxlaw-2853	427	14	the	the	DET
taxlaw-2853	427	15	lawyer	lawyer	NOUN
taxlaw-2853	427	16	takes	take	VERB
taxlaw-2853	427	17	what	what	PRON
taxlaw-2853	427	18	he	he	PRON
taxlaw-2853	427	19	believes	believe	VERB
taxlaw-2853	427	20	to	to	PART
taxlaw-2853	427	21	be	be	AUX
taxlaw-2853	427	22	the	the	DET
taxlaw-2853	427	23	right	right	ADJ
taxlaw-2853	427	24	direction	direction	NOUN
taxlaw-2853	427	25	:	:	PUNCT
taxlaw-2853	427	26	the	the	DET
taxlaw-2853	427	27	lawyer	lawyer	NOUN
taxlaw-2853	427	28	is	be	AUX
taxlaw-2853	427	29	concerned	concern	VERB
taxlaw-2853	427	30	with	with	ADP
taxlaw-2853	427	31	others	other	NOUN
taxlaw-2853	427	32	and	and	CCONJ
taxlaw-2853	427	33	is	be	AUX
taxlaw-2853	427	34	concerned	concern	VERB
taxlaw-2853	427	35	that	that	SCONJ
taxlaw-2853	427	36	the	the	DET
taxlaw-2853	427	37	client	client	NOUN
taxlaw-2853	427	38	do	do	VERB
taxlaw-2853	427	39	the	the	DET
taxlaw-2853	427	40	right	right	ADJ
taxlaw-2853	427	41	thing	thing	NOUN
taxlaw-2853	427	42	.	.	PUNCT
taxlaw-2853	428	1	the	the	DET
taxlaw-2853	428	2	lawyer	lawyer	NOUN
taxlaw-2853	428	3	acts	act	VERB
taxlaw-2853	428	4	as	as	ADP
taxlaw-2853	428	5	guru	guru	NOUN
taxlaw-2853	428	6	,	,	PUNCT
taxlaw-2853	428	7	making	make	VERB
taxlaw-2853	428	8	the	the	DET
taxlaw-2853	428	9	moral	moral	ADJ
taxlaw-2853	428	10	choices	choice	NOUN
taxlaw-2853	428	11	for	for	ADP
taxlaw-2853	428	12	the	the	DET
taxlaw-2853	428	13	client	client	NOUN
taxlaw-2853	428	14	.	.	PUNCT
taxlaw-2853	429	1	”132	”132	VERB
taxlaw-2853	429	2	the	the	DET
taxlaw-2853	429	3	lawyer	lawyer	NOUN
taxlaw-2853	429	4	will	will	AUX
taxlaw-2853	429	5	only	only	ADV
taxlaw-2853	429	6	help	help	VERB
taxlaw-2853	429	7	clients	client	NOUN
taxlaw-2853	429	8	take	take	VERB
taxlaw-2853	429	9	positions	position	NOUN
taxlaw-2853	429	10	that	that	SCONJ
taxlaw-2853	429	11	the	the	DET
taxlaw-2853	429	12	lawyer	lawyer	NOUN
taxlaw-2853	429	13	believes	believe	VERB
taxlaw-2853	429	14	are	be	AUX
taxlaw-2853	429	15	morally	morally	ADV
taxlaw-2853	429	16	just	just	ADV
taxlaw-2853	429	17	.	.	PUNCT
taxlaw-2853	430	1	“	"	PUNCT
taxlaw-2853	430	2	in	in	ADP
taxlaw-2853	430	3	tax	tax	NOUN
taxlaw-2853	430	4	[	[	X
taxlaw-2853	430	5	practice	practice	NOUN
taxlaw-2853	430	6	]	]	PUNCT
taxlaw-2853	430	7	,	,	PUNCT
taxlaw-2853	430	8	a	a	DET
taxlaw-2853	430	9	philosophy	philosophy	NOUN
taxlaw-2853	430	10	of	of	ADP
taxlaw-2853	430	11	morality	morality	NOUN
taxlaw-2853	430	12	would	would	AUX
taxlaw-2853	430	13	likely	likely	ADV
taxlaw-2853	430	14	reflect	reflect	VERB
taxlaw-2853	430	15	a	a	DET
taxlaw-2853	430	16	strong	strong	ADJ
taxlaw-2853	430	17	ideological	ideological	ADJ
taxlaw-2853	430	18	component	component	NOUN
taxlaw-2853	430	19	.	.	PUNCT
taxlaw-2853	430	20	.	.	PUNCT
taxlaw-2853	430	21	.	.	PUNCT
taxlaw-2853	431	1	.	.	PUNCT
taxlaw-2853	432	1	of	of	ADP
taxlaw-2853	432	2	course	course	NOUN
taxlaw-2853	432	3	,	,	PUNCT
taxlaw-2853	432	4	there	there	PRON
taxlaw-2853	432	5	is	be	VERB
taxlaw-2853	432	6	a	a	DET
taxlaw-2853	432	7	continuum	continuum	NOUN
taxlaw-2853	432	8	of	of	ADP
taxlaw-2853	432	9	ideologies	ideology	NOUN
taxlaw-2853	432	10	,	,	PUNCT
taxlaw-2853	432	11	both	both	CCONJ
taxlaw-2853	432	12	with	with	ADP
taxlaw-2853	432	13	respect	respect	NOUN
taxlaw-2853	432	14	to	to	ADP
taxlaw-2853	432	15	specific	specific	ADJ
taxlaw-2853	432	16	issues	issue	NOUN
taxlaw-2853	432	17	and	and	CCONJ
taxlaw-2853	432	18	with	with	ADP
taxlaw-2853	432	19	respect	respect	NOUN
taxlaw-2853	432	20	to	to	ADP
taxlaw-2853	432	21	our	our	PRON
taxlaw-2853	432	22	taxing	tax	VERB
taxlaw-2853	432	23	system	system	NOUN
taxlaw-2853	432	24	in	in	ADP
taxlaw-2853	432	25	general	general	ADJ
taxlaw-2853	432	26	,	,	PUNCT
taxlaw-2853	432	27	and	and	CCONJ
taxlaw-2853	432	28	a	a	DET
taxlaw-2853	432	29	tax	tax	NOUN
taxlaw-2853	433	1	[	[	X
taxlaw-2853	433	2	practitioner	practitioner	NOUN
taxlaw-2853	433	3	’s	’s	X
taxlaw-2853	433	4	]	]	X
taxlaw-2853	433	5	personal	personal	ADJ
taxlaw-2853	433	6	127	127	NUM
taxlaw-2853	433	7	see	see	NOUN
taxlaw-2853	433	8	.	.	PUNCT
taxlaw-2853	433	9	,	,	PUNCT
taxlaw-2853	433	10	e.g.	e.g.	ADV
taxlaw-2853	433	11	,	,	PUNCT
taxlaw-2853	433	12	geoffrey	geoffrey	PROPN
taxlaw-2853	433	13	c.	c.	PROPN
taxlaw-2853	433	14	hazard	hazard	PROPN
taxlaw-2853	433	15	,	,	PUNCT
taxlaw-2853	433	16	jr	jr	PROPN
taxlaw-2853	433	17	.	.	PROPN
taxlaw-2853	433	18	et	et	PROPN
taxlaw-2853	433	19	al	al	PROPN
taxlaw-2853	433	20	.	.	PROPN
taxlaw-2853	433	21	,	,	PUNCT
taxlaw-2853	433	22	the	the	DET
taxlaw-2853	433	23	law	law	NOUN
taxlaw-2853	433	24	of	of	ADP
taxlaw-2853	433	25	lawyering	lawyere	VERB
taxlaw-2853	433	26	(	(	PUNCT
taxlaw-2853	433	27	4th	4th	ADJ
taxlaw-2853	433	28	ed	ed	NOUN
taxlaw-2853	433	29	.	.	PROPN
taxlaw-2853	433	30	,	,	PUNCT
taxlaw-2853	433	31	2016	2016	NUM
taxlaw-2853	433	32	)	)	PUNCT
taxlaw-2853	433	33	;	;	PUNCT
taxlaw-2853	433	34	the	the	DET
taxlaw-2853	433	35	good	good	ADJ
taxlaw-2853	433	36	lawyer	lawyer	NOUN
taxlaw-2853	433	37	:	:	PUNCT
taxlaw-2853	433	38	lawyers	lawyer	NOUN
taxlaw-2853	433	39	’	’	PART
taxlaw-2853	433	40	roles	role	NOUN
taxlaw-2853	433	41	&	&	CCONJ
taxlaw-2853	433	42	lawyers	lawyer	NOUN
taxlaw-2853	433	43	’	’	PART
taxlaw-2853	433	44	ethics	ethic	NOUN
taxlaw-2853	433	45	(	(	PUNCT
taxlaw-2853	433	46	david	david	PROPN
taxlaw-2853	433	47	luban	luban	PROPN
taxlaw-2853	433	48	ed	ed	NOUN
taxlaw-2853	433	49	.	.	PROPN
taxlaw-2853	433	50	1983	1983	NUM
taxlaw-2853	433	51	)	)	PUNCT
taxlaw-2853	433	52	;	;	PUNCT
taxlaw-2853	433	53	deborah	deborah	PROPN
taxlaw-2853	433	54	l.	l.	PROPN
taxlaw-2853	433	55	rhode	rhode	PROPN
taxlaw-2853	433	56	,	,	PUNCT
taxlaw-2853	433	57	in	in	ADP
taxlaw-2853	433	58	the	the	DET
taxlaw-2853	433	59	interests	interest	NOUN
taxlaw-2853	433	60	of	of	ADP
taxlaw-2853	433	61	justice	justice	NOUN
taxlaw-2853	433	62	:	:	PUNCT
taxlaw-2853	433	63	reforming	reform	VERB
taxlaw-2853	433	64	the	the	DET
taxlaw-2853	433	65	legal	legal	ADJ
taxlaw-2853	433	66	profession	profession	NOUN
taxlaw-2853	433	67	(	(	PUNCT
taxlaw-2853	433	68	2000	2000	NUM
taxlaw-2853	433	69	)	)	PUNCT
taxlaw-2853	433	70	;	;	PUNCT
taxlaw-2853	433	71	thomas	thomas	PROPN
taxlaw-2853	433	72	l.	l.	PROPN
taxlaw-2853	433	73	shaffer	shaffer	PROPN
taxlaw-2853	433	74	&	&	CCONJ
taxlaw-2853	433	75	robert	robert	PROPN
taxlaw-2853	433	76	f.	f.	PROPN
taxlaw-2853	433	77	cochran	cochran	PROPN
taxlaw-2853	433	78	,	,	PUNCT
taxlaw-2853	433	79	jr	jr	PROPN
taxlaw-2853	433	80	.	.	PROPN
taxlaw-2853	433	81	,	,	PUNCT
taxlaw-2853	433	82	lawyers	lawyer	NOUN
taxlaw-2853	433	83	,	,	PUNCT
taxlaw-2853	433	84	clients	client	NOUN
taxlaw-2853	433	85	,	,	PUNCT
taxlaw-2853	433	86	and	and	CCONJ
taxlaw-2853	433	87	moral	moral	ADJ
taxlaw-2853	433	88	responsibility	responsibility	NOUN
taxlaw-2853	433	89	(	(	PUNCT
taxlaw-2853	433	90	2d	2d	NOUN
taxlaw-2853	433	91	ed	ed	NOUN
taxlaw-2853	433	92	.	.	PROPN
taxlaw-2853	433	93	,	,	PUNCT
taxlaw-2853	433	94	2009	2009	NUM
taxlaw-2853	433	95	)	)	PUNCT
taxlaw-2853	433	96	;	;	PUNCT
taxlaw-2853	433	97	william	william	PROPN
taxlaw-2853	433	98	h.	h.	PROPN
taxlaw-2853	433	99	simon	simon	PROPN
taxlaw-2853	433	100	,	,	PUNCT
taxlaw-2853	433	101	the	the	DET
taxlaw-2853	433	102	practice	practice	NOUN
taxlaw-2853	433	103	of	of	ADP
taxlaw-2853	433	104	justice	justice	NOUN
taxlaw-2853	433	105	(	(	PUNCT
taxlaw-2853	433	106	1998	1998	NUM
taxlaw-2853	433	107	)	)	PUNCT
taxlaw-2853	433	108	;	;	PUNCT
taxlaw-2853	433	109	w.	w.	PROPN
taxlaw-2853	433	110	bradley	bradley	PROPN
taxlaw-2853	433	111	wendel	wendel	PROPN
taxlaw-2853	433	112	,	,	PUNCT
taxlaw-2853	433	113	lawyers	lawyer	NOUN
taxlaw-2853	433	114	and	and	CCONJ
taxlaw-2853	433	115	fidelity	fidelity	NOUN
taxlaw-2853	433	116	to	to	ADP
taxlaw-2853	433	117	law	law	NOUN
taxlaw-2853	433	118	(	(	PUNCT
taxlaw-2853	433	119	2010	2010	NUM
taxlaw-2853	433	120	)	)	PUNCT
taxlaw-2853	433	121	;	;	PUNCT
taxlaw-2853	433	122	robert	robert	PROPN
taxlaw-2853	433	123	w.	w.	PROPN
taxlaw-2853	433	124	gordon	gordon	PROPN
taxlaw-2853	433	125	,	,	PUNCT
taxlaw-2853	433	126	the	the	DET
taxlaw-2853	433	127	independence	independence	NOUN
taxlaw-2853	433	128	of	of	ADP
taxlaw-2853	433	129	lawyers	lawyer	NOUN
taxlaw-2853	433	130	,	,	PUNCT
taxlaw-2853	433	131	68	68	NUM
taxlaw-2853	433	132	b.u	b.u	PROPN
taxlaw-2853	433	133	.	.	PROPN
taxlaw-2853	433	134	l.	l.	PROPN
taxlaw-2853	433	135	rev	rev	PROPN
taxlaw-2853	433	136	.	.	PROPN
taxlaw-2853	433	137	1	1	NUM
taxlaw-2853	433	138	,	,	PUNCT
taxlaw-2853	433	139	26	26	NUM
taxlaw-2853	433	140	-	-	SYM
taxlaw-2853	433	141	30	30	NUM
taxlaw-2853	433	142	(	(	PUNCT
taxlaw-2853	433	143	1988	1988	NUM
taxlaw-2853	433	144	)	)	PUNCT
taxlaw-2853	433	145	;	;	PUNCT
taxlaw-2853	433	146	david	david	PROPN
taxlaw-2853	433	147	luban	luban	PROPN
taxlaw-2853	433	148	,	,	PUNCT
taxlaw-2853	433	149	the	the	DET
taxlaw-2853	433	150	lysistratian	lysistratian	ADJ
taxlaw-2853	433	151	prerogative	prerogative	NOUN
taxlaw-2853	433	152	:	:	PUNCT
taxlaw-2853	433	153	a	a	DET
taxlaw-2853	433	154	response	response	NOUN
taxlaw-2853	433	155	to	to	ADP
taxlaw-2853	433	156	stephen	stephen	PROPN
taxlaw-2853	433	157	pepper	pepper	PROPN
taxlaw-2853	433	158	,	,	PUNCT
taxlaw-2853	433	159	11	11	NUM
taxlaw-2853	433	160	am	am	NOUN
taxlaw-2853	433	161	.	.	PUNCT
taxlaw-2853	434	1	b.	b.	PROPN
taxlaw-2853	434	2	found	find	VERB
taxlaw-2853	434	3	res	re	NOUN
taxlaw-2853	434	4	.	.	PUNCT
taxlaw-2853	435	1	j.	j.	PROPN
taxlaw-2853	435	2	637	637	NUM
taxlaw-2853	435	3	(	(	PUNCT
taxlaw-2853	435	4	1986	1986	NUM
taxlaw-2853	435	5	)	)	PUNCT
taxlaw-2853	435	6	;	;	PUNCT
taxlaw-2853	435	7	thomas	thomas	PROPN
taxlaw-2853	435	8	d.	d.	PROPN
taxlaw-2853	435	9	morgan	morgan	PROPN
taxlaw-2853	435	10	,	,	PUNCT
taxlaw-2853	435	11	thinking	think	VERB
taxlaw-2853	435	12	about	about	ADP
taxlaw-2853	435	13	lawyers	lawyer	NOUN
taxlaw-2853	435	14	as	as	ADP
taxlaw-2853	435	15	counselors	counselor	NOUN
taxlaw-2853	435	16	,	,	PUNCT
taxlaw-2853	435	17	42	42	NUM
taxlaw-2853	435	18	fla	fla	NOUN
taxlaw-2853	435	19	.	.	PUNCT
taxlaw-2853	436	1	l.	l.	PROPN
taxlaw-2853	436	2	rev	rev	PROPN
taxlaw-2853	436	3	.	.	PROPN
taxlaw-2853	437	1	439	439	NUM
taxlaw-2853	437	2	(	(	PUNCT
taxlaw-2853	437	3	1990	1990	NUM
taxlaw-2853	437	4	)	)	PUNCT
taxlaw-2853	437	5	;	;	PUNCT
taxlaw-2853	438	1	daniel	daniel	PROPN
taxlaw-2853	438	2	t.	t.	PROPN
taxlaw-2853	438	3	ostas	osta	NOUN
taxlaw-2853	438	4	,	,	PUNCT
taxlaw-2853	438	5	legal	legal	ADJ
taxlaw-2853	438	6	loopholes	loophole	NOUN
taxlaw-2853	438	7	and	and	CCONJ
taxlaw-2853	438	8	underenforced	underenforced	ADJ
taxlaw-2853	438	9	laws	law	NOUN
taxlaw-2853	438	10	:	:	PUNCT
taxlaw-2853	438	11	examining	examine	VERB
taxlaw-2853	438	12	the	the	DET
taxlaw-2853	438	13	ethical	ethical	ADJ
taxlaw-2853	438	14	dimensions	dimension	NOUN
taxlaw-2853	438	15	of	of	ADP
taxlaw-2853	438	16	corporate	corporate	ADJ
taxlaw-2853	438	17	legal	legal	ADJ
taxlaw-2853	438	18	strategy	strategy	NOUN
taxlaw-2853	438	19	,	,	PUNCT
taxlaw-2853	438	20	46	46	NUM
taxlaw-2853	438	21	am	am	NOUN
taxlaw-2853	438	22	.	.	PUNCT
taxlaw-2853	439	1	bus	bus	NOUN
taxlaw-2853	439	2	.	.	PUNCT
taxlaw-2853	440	1	l.j	l.j	PROPN
taxlaw-2853	440	2	.	.	PROPN
taxlaw-2853	440	3	487	487	NUM
taxlaw-2853	440	4	,	,	PUNCT
taxlaw-2853	440	5	488	488	NUM
taxlaw-2853	440	6	(	(	PUNCT
taxlaw-2853	440	7	2009);pepper	2009);pepper	NUM
taxlaw-2853	440	8	,	,	PUNCT
taxlaw-2853	440	9	counseling	counseling	NOUN
taxlaw-2853	440	10	,	,	PUNCT
taxlaw-2853	440	11	supra	supra	PROPN
taxlaw-2853	440	12	note	note	PROPN
taxlaw-2853	440	13	65	65	NUM
taxlaw-2853	440	14	;	;	PUNCT
taxlaw-2853	440	15	stephen	stephen	PROPN
taxlaw-2853	440	16	l.	l.	PROPN
taxlaw-2853	440	17	pepper	pepper	PROPN
taxlaw-2853	440	18	,	,	PUNCT
taxlaw-2853	440	19	the	the	DET
taxlaw-2853	440	20	lawyer	lawyer	NOUN
taxlaw-2853	440	21	’s	’s	PART
taxlaw-2853	440	22	amoral	amoral	ADJ
taxlaw-2853	440	23	ethical	ethical	ADJ
taxlaw-2853	440	24	role	role	NOUN
taxlaw-2853	440	25	:	:	PUNCT
taxlaw-2853	440	26	a	a	DET
taxlaw-2853	440	27	defense	defense	NOUN
taxlaw-2853	440	28	,	,	PUNCT
taxlaw-2853	440	29	a	a	DET
taxlaw-2853	440	30	problem	problem	NOUN
taxlaw-2853	440	31	,	,	PUNCT
taxlaw-2853	440	32	and	and	CCONJ
taxlaw-2853	440	33	some	some	DET
taxlaw-2853	440	34	possibilities	possibility	NOUN
taxlaw-2853	440	35	,	,	PUNCT
taxlaw-2853	440	36	11	11	NUM
taxlaw-2853	440	37	am	am	NOUN
taxlaw-2853	440	38	.	.	PUNCT
taxlaw-2853	441	1	b.	b.	PROPN
taxlaw-2853	441	2	found	find	VERB
taxlaw-2853	441	3	.	.	PUNCT
taxlaw-2853	442	1	res	re	NOUN
taxlaw-2853	442	2	.	.	PUNCT
taxlaw-2853	443	1	j.	j.	PROPN
taxlaw-2853	443	2	613	613	NUM
taxlaw-2853	443	3	(	(	PUNCT
taxlaw-2853	443	4	1986	1986	NUM
taxlaw-2853	443	5	)	)	PUNCT
taxlaw-2853	444	1	[	[	X
taxlaw-2853	444	2	hereinafter	hereinafter	NOUN
taxlaw-2853	444	3	,	,	PUNCT
taxlaw-2853	444	4	“	"	PUNCT
taxlaw-2853	444	5	pepper	pepper	NOUN
taxlaw-2853	444	6	,	,	PUNCT
taxlaw-2853	444	7	amoral	amoral	ADJ
taxlaw-2853	444	8	”	"	PUNCT
taxlaw-2853	444	9	]	]	PUNCT
taxlaw-2853	444	10	;	;	PUNCT
taxlaw-2853	444	11	gerald	gerald	PROPN
taxlaw-2853	444	12	j.	j.	PROPN
taxlaw-2853	444	13	postema	postema	PROPN
taxlaw-2853	444	14	,	,	PUNCT
taxlaw-2853	444	15	moral	moral	ADJ
taxlaw-2853	444	16	responsibility	responsibility	NOUN
taxlaw-2853	444	17	in	in	ADP
taxlaw-2853	444	18	professional	professional	ADJ
taxlaw-2853	444	19	ethics	ethic	NOUN
taxlaw-2853	444	20	,	,	PUNCT
taxlaw-2853	444	21	55	55	NUM
taxlaw-2853	444	22	n.y.u	n.y.u	NOUN
taxlaw-2853	444	23	.	.	PUNCT
taxlaw-2853	445	1	l.	l.	PROPN
taxlaw-2853	445	2	rev	rev	PROPN
taxlaw-2853	445	3	.	.	PROPN
taxlaw-2853	445	4	63	63	NUM
taxlaw-2853	445	5	,	,	PUNCT
taxlaw-2853	445	6	73	73	NUM
taxlaw-2853	445	7	(	(	PUNCT
taxlaw-2853	445	8	1980	1980	NUM
taxlaw-2853	445	9	)	)	PUNCT
taxlaw-2853	445	10	;	;	PUNCT
taxlaw-2853	445	11	deborah	deborah	PROPN
taxlaw-2853	445	12	l.	l.	PROPN
taxlaw-2853	445	13	rhode	rhode	PROPN
taxlaw-2853	445	14	,	,	PUNCT
taxlaw-2853	445	15	ethical	ethical	ADJ
taxlaw-2853	445	16	perspectives	perspective	NOUN
taxlaw-2853	445	17	on	on	ADP
taxlaw-2853	445	18	legal	legal	ADJ
taxlaw-2853	445	19	practice	practice	NOUN
taxlaw-2853	445	20	,	,	PUNCT
taxlaw-2853	445	21	37	37	NUM
taxlaw-2853	445	22	stan	stan	PROPN
taxlaw-2853	445	23	.	.	PUNCT
taxlaw-2853	446	1	l.	l.	PROPN
taxlaw-2853	446	2	rev	rev	PROPN
taxlaw-2853	446	3	.	.	PROPN
taxlaw-2853	446	4	589	589	NUM
taxlaw-2853	446	5	(	(	PUNCT
taxlaw-2853	446	6	1985	1985	NUM
taxlaw-2853	446	7	)	)	PUNCT
taxlaw-2853	446	8	;	;	PUNCT
taxlaw-2853	446	9	murray	murray	PROPN
taxlaw-2853	446	10	l.	l.	PROPN
taxlaw-2853	446	11	schwartz	schwartz	PROPN
taxlaw-2853	446	12	,	,	PUNCT
taxlaw-2853	446	13	the	the	DET
taxlaw-2853	446	14	professionalism	professionalism	NOUN
taxlaw-2853	446	15	and	and	CCONJ
taxlaw-2853	446	16	accountability	accountability	NOUN
taxlaw-2853	446	17	of	of	ADP
taxlaw-2853	446	18	lawyers	lawyer	NOUN
taxlaw-2853	446	19	,	,	PUNCT
taxlaw-2853	446	20	66	66	NUM
taxlaw-2853	446	21	cal	cal	NOUN
taxlaw-2853	446	22	.	.	PUNCT
taxlaw-2853	447	1	l.	l.	PROPN
taxlaw-2853	447	2	rev	rev	PROPN
taxlaw-2853	447	3	.	.	PROPN
taxlaw-2853	448	1	669	669	NUM
taxlaw-2853	448	2	(	(	PUNCT
taxlaw-2853	448	3	1978	1978	NUM
taxlaw-2853	448	4	)	)	PUNCT
taxlaw-2853	448	5	;	;	PUNCT
taxlaw-2853	449	1	william	william	PROPN
taxlaw-2853	449	2	h.	h.	PROPN
taxlaw-2853	449	3	simon	simon	PROPN
taxlaw-2853	449	4	,	,	PUNCT
taxlaw-2853	449	5	the	the	DET
taxlaw-2853	449	6	ideology	ideology	NOUN
taxlaw-2853	449	7	of	of	ADP
taxlaw-2853	449	8	advocacy	advocacy	NOUN
taxlaw-2853	449	9	:	:	PUNCT
taxlaw-2853	449	10	procedural	procedural	ADJ
taxlaw-2853	449	11	justice	justice	NOUN
taxlaw-2853	449	12	and	and	CCONJ
taxlaw-2853	449	13	professional	professional	ADJ
taxlaw-2853	449	14	ethics	ethic	NOUN
taxlaw-2853	449	15	,	,	PUNCT
taxlaw-2853	449	16	1978	1978	NUM
taxlaw-2853	449	17	wis	wis	NOUN
taxlaw-2853	449	18	.	.	PUNCT
taxlaw-2853	450	1	l.	l.	PROPN
taxlaw-2853	450	2	rev	rev	PROPN
taxlaw-2853	450	3	.	.	PROPN
taxlaw-2853	450	4	29	29	NUM
taxlaw-2853	450	5	;	;	PUNCT
taxlaw-2853	450	6	william	william	PROPN
taxlaw-2853	450	7	h.	h.	PROPN
taxlaw-2853	450	8	simon	simon	PROPN
taxlaw-2853	450	9	,	,	PUNCT
taxlaw-2853	450	10	ethical	ethical	ADJ
taxlaw-2853	450	11	discretion	discretion	NOUN
taxlaw-2853	450	12	in	in	ADP
taxlaw-2853	450	13	lawyering	lawyere	VERB
taxlaw-2853	450	14	,	,	PUNCT
taxlaw-2853	450	15	101	101	NUM
taxlaw-2853	450	16	harv	harv	NOUN
taxlaw-2853	450	17	.	.	PUNCT
taxlaw-2853	451	1	l.	l.	PROPN
taxlaw-2853	451	2	rev	rev	PROPN
taxlaw-2853	451	3	.	.	PROPN
taxlaw-2853	451	4	1083	1083	NUM
taxlaw-2853	451	5	(	(	PUNCT
taxlaw-2853	451	6	1988	1988	NUM
taxlaw-2853	451	7	)	)	PUNCT
taxlaw-2853	452	1	[	[	X
taxlaw-2853	452	2	hereinafter	hereinafter	NOUN
taxlaw-2853	452	3	,	,	PUNCT
taxlaw-2853	452	4	“	"	PUNCT
taxlaw-2853	452	5	simon	simon	PROPN
taxlaw-2853	452	6	,	,	PUNCT
taxlaw-2853	452	7	ethical	ethical	ADJ
taxlaw-2853	452	8	discretion	discretion	NOUN
taxlaw-2853	452	9	”	"	PUNCT
taxlaw-2853	452	10	]	]	PUNCT
taxlaw-2853	452	11	;	;	PUNCT
taxlaw-2853	452	12	richard	richard	PROPN
taxlaw-2853	452	13	wasserstrom	wasserstrom	PROPN
taxlaw-2853	452	14	,	,	PUNCT
taxlaw-2853	452	15	lawyers	lawyer	NOUN
taxlaw-2853	452	16	as	as	ADP
taxlaw-2853	452	17	professionals	professional	NOUN
taxlaw-2853	452	18	:	:	PUNCT
taxlaw-2853	452	19	some	some	DET
taxlaw-2853	452	20	moral	moral	ADJ
taxlaw-2853	452	21	issues	issue	NOUN
taxlaw-2853	452	22	,	,	PUNCT
taxlaw-2853	452	23	5	5	NUM
taxlaw-2853	452	24	hum	hum	NOUN
taxlaw-2853	452	25	.	.	PUNCT
taxlaw-2853	453	1	rts	rt	NOUN
taxlaw-2853	453	2	.	.	PUNCT
taxlaw-2853	454	1	1	1	NUM
taxlaw-2853	454	2	(	(	PUNCT
taxlaw-2853	454	3	1975	1975	NUM
taxlaw-2853	454	4	)	)	PUNCT
taxlaw-2853	454	5	;	;	PUNCT
taxlaw-2853	455	1	w.	w.	PROPN
taxlaw-2853	455	2	bradley	bradley	PROPN
taxlaw-2853	455	3	wendel	wendel	PROPN
taxlaw-2853	455	4	,	,	PUNCT
taxlaw-2853	455	5	civil	civil	ADJ
taxlaw-2853	455	6	obedience	obedience	NOUN
taxlaw-2853	455	7	,	,	PUNCT
taxlaw-2853	455	8	104	104	NUM
taxlaw-2853	455	9	colum	colum	NOUN
taxlaw-2853	455	10	.	.	PUNCT
taxlaw-2853	456	1	l.	l.	PROPN
taxlaw-2853	456	2	rev	rev	PROPN
taxlaw-2853	456	3	.	.	PROPN
taxlaw-2853	456	4	363	363	NUM
taxlaw-2853	456	5	(	(	PUNCT
taxlaw-2853	456	6	2004	2004	NUM
taxlaw-2853	456	7	)	)	PUNCT
taxlaw-2853	456	8	;	;	PUNCT
taxlaw-2853	456	9	margaret	margaret	PROPN
taxlaw-2853	456	10	ann	ann	PROPN
taxlaw-2853	456	11	wilkinson	wilkinson	PROPN
taxlaw-2853	456	12	et	et	PROPN
taxlaw-2853	456	13	al	al	PROPN
taxlaw-2853	456	14	.	.	PROPN
taxlaw-2853	456	15	,	,	PUNCT
taxlaw-2853	456	16	mentor	mentor	NOUN
taxlaw-2853	456	17	,	,	PUNCT
taxlaw-2853	456	18	mercenary	mercenary	ADJ
taxlaw-2853	456	19	or	or	CCONJ
taxlaw-2853	456	20	melding	melding	NOUN
taxlaw-2853	456	21	:	:	PUNCT
taxlaw-2853	456	22	an	an	DET
taxlaw-2853	456	23	empirical	empirical	ADJ
taxlaw-2853	456	24	inquiry	inquiry	NOUN
taxlaw-2853	456	25	into	into	ADP
taxlaw-2853	456	26	the	the	DET
taxlaw-2853	456	27	role	role	NOUN
taxlaw-2853	456	28	of	of	ADP
taxlaw-2853	456	29	the	the	DET
taxlaw-2853	456	30	lawyer	lawyer	NOUN
taxlaw-2853	456	31	,	,	PUNCT
taxlaw-2853	456	32	28	28	NUM
taxlaw-2853	456	33	loy	loy	PROPN
taxlaw-2853	456	34	.	.	PUNCT
taxlaw-2853	457	1	u.	u.	PROPN
taxlaw-2853	457	2	chi	chi	PROPN
taxlaw-2853	457	3	.	.	PUNCT
taxlaw-2853	458	1	l.j	l.j	PROPN
taxlaw-2853	458	2	.	.	PROPN
taxlaw-2853	458	3	373	373	NUM
taxlaw-2853	458	4	(	(	PUNCT
taxlaw-2853	458	5	1996	1996	NUM
taxlaw-2853	458	6	)	)	PUNCT
taxlaw-2853	458	7	.	.	PUNCT
taxlaw-2853	459	1	128	128	NUM
taxlaw-2853	459	2	for	for	ADP
taxlaw-2853	459	3	a	a	DET
taxlaw-2853	459	4	more	more	ADV
taxlaw-2853	459	5	detailed	detailed	ADJ
taxlaw-2853	459	6	discussion	discussion	NOUN
taxlaw-2853	459	7	of	of	ADP
taxlaw-2853	459	8	these	these	DET
taxlaw-2853	459	9	different	different	ADJ
taxlaw-2853	459	10	lawyering	lawyere	VERB
taxlaw-2853	459	11	philosophies	philosophy	NOUN
taxlaw-2853	459	12	and	and	CCONJ
taxlaw-2853	459	13	how	how	SCONJ
taxlaw-2853	459	14	they	they	PRON
taxlaw-2853	459	15	would	would	AUX
taxlaw-2853	459	16	be	be	AUX
taxlaw-2853	459	17	applied	apply	VERB
taxlaw-2853	459	18	in	in	ADP
taxlaw-2853	459	19	the	the	DET
taxlaw-2853	459	20	tax	tax	NOUN
taxlaw-2853	459	21	advising	advise	VERB
taxlaw-2853	459	22	context	context	NOUN
taxlaw-2853	459	23	,	,	PUNCT
taxlaw-2853	459	24	see	see	VERB
taxlaw-2853	459	25	field	field	NOUN
taxlaw-2853	459	26	,	,	PUNCT
taxlaw-2853	459	27	supra	supra	PROPN
taxlaw-2853	459	28	note	note	PROPN
taxlaw-2853	459	29	19	19	NUM
taxlaw-2853	459	30	,	,	PUNCT
taxlaw-2853	459	31	at	at	ADP
taxlaw-2853	459	32	280	280	NUM
taxlaw-2853	459	33	-	-	SYM
taxlaw-2853	459	34	96	96	NUM
taxlaw-2853	459	35	.	.	PUNCT
taxlaw-2853	460	1	129	129	NUM
taxlaw-2853	460	2	field	field	NOUN
taxlaw-2853	460	3	,	,	PUNCT
taxlaw-2853	460	4	supra	supra	PROPN
taxlaw-2853	460	5	note	note	PROPN
taxlaw-2853	460	6	19	19	NUM
taxlaw-2853	460	7	,	,	PUNCT
taxlaw-2853	460	8	at	at	ADP
taxlaw-2853	460	9	282	282	NUM
taxlaw-2853	460	10	;	;	PUNCT
taxlaw-2853	460	11	see	see	VERB
taxlaw-2853	460	12	also	also	ADV
taxlaw-2853	460	13	shaffer	shaffer	PROPN
taxlaw-2853	460	14	&	&	CCONJ
taxlaw-2853	460	15	cochran	cochran	PROPN
taxlaw-2853	460	16	,	,	PUNCT
taxlaw-2853	460	17	supra	supra	PROPN
taxlaw-2853	460	18	note	note	PROPN
taxlaw-2853	460	19	127	127	NUM
taxlaw-2853	460	20	;	;	PUNCT
taxlaw-2853	461	1	pepper	pepper	NOUN
taxlaw-2853	461	2	,	,	PUNCT
taxlaw-2853	461	3	amoral	amoral	ADJ
taxlaw-2853	461	4	,	,	PUNCT
taxlaw-2853	461	5	supra	supra	ADJ
taxlaw-2853	461	6	note	note	NOUN
taxlaw-2853	461	7	127	127	NUM
taxlaw-2853	461	8	.	.	PUNCT
taxlaw-2853	462	1	130	130	NUM
taxlaw-2853	462	2	crystal	crystal	NOUN
taxlaw-2853	462	3	,	,	PUNCT
taxlaw-2853	462	4	supra	supra	PROPN
taxlaw-2853	462	5	note	note	NOUN
taxlaw-2853	462	6	39	39	NUM
taxlaw-2853	462	7	,	,	PUNCT
taxlaw-2853	462	8	at	at	ADP
taxlaw-2853	462	9	1241	1241	NUM
taxlaw-2853	462	10	;	;	PUNCT
taxlaw-2853	462	11	see	see	VERB
taxlaw-2853	462	12	also	also	ADV
taxlaw-2853	462	13	,	,	PUNCT
taxlaw-2853	462	14	e.g.	e.g.	ADV
taxlaw-2853	462	15	,	,	PUNCT
taxlaw-2853	462	16	pepper	pepper	NOUN
taxlaw-2853	462	17	,	,	PUNCT
taxlaw-2853	462	18	amoral	amoral	ADJ
taxlaw-2853	462	19	,	,	PUNCT
taxlaw-2853	462	20	supra	supra	ADJ
taxlaw-2853	462	21	note	note	NOUN
taxlaw-2853	462	22	127	127	NUM
taxlaw-2853	462	23	,	,	PUNCT
taxlaw-2853	462	24	at	at	ADP
taxlaw-2853	462	25	626	626	NUM
taxlaw-2853	462	26	(	(	PUNCT
taxlaw-2853	462	27	“	"	PUNCT
taxlaw-2853	462	28	and	and	CCONJ
taxlaw-2853	462	29	if	if	SCONJ
taxlaw-2853	462	30	‘	'	PUNCT
taxlaw-2853	462	31	the	the	DET
taxlaw-2853	462	32	law	law	NOUN
taxlaw-2853	462	33	’	'	PUNCT
taxlaw-2853	462	34	is	be	AUX
taxlaw-2853	462	35	manipulable	manipulable	ADJ
taxlaw-2853	462	36	and	and	CCONJ
taxlaw-2853	462	37	without	without	ADP
taxlaw-2853	462	38	clear	clear	ADJ
taxlaw-2853	462	39	limits	limit	NOUN
taxlaw-2853	462	40	on	on	ADP
taxlaw-2853	462	41	client	client	NOUN
taxlaw-2853	462	42	conduct	conduct	NOUN
taxlaw-2853	462	43	,	,	PUNCT
taxlaw-2853	462	44	that	that	DET
taxlaw-2853	462	45	aspect	aspect	NOUN
taxlaw-2853	462	46	of	of	ADP
taxlaw-2853	462	47	the	the	DET
taxlaw-2853	462	48	law	law	NOUN
taxlaw-2853	462	49	should	should	AUX
taxlaw-2853	462	50	be	be	AUX
taxlaw-2853	462	51	available	available	ADJ
taxlaw-2853	462	52	to	to	ADP
taxlaw-2853	462	53	the	the	DET
taxlaw-2853	462	54	client	client	NOUN
taxlaw-2853	462	55	.	.	PUNCT
taxlaw-2853	462	56	”	"	PUNCT
taxlaw-2853	462	57	)	)	PUNCT
taxlaw-2853	462	58	;	;	PUNCT
taxlaw-2853	462	59	schwartz	schwartz	PROPN
taxlaw-2853	462	60	,	,	PUNCT
taxlaw-2853	462	61	supra	supra	PROPN
taxlaw-2853	462	62	note	note	VERB
taxlaw-2853	462	63	127	127	NUM
taxlaw-2853	462	64	(	(	PUNCT
taxlaw-2853	462	65	arguing	argue	VERB
taxlaw-2853	462	66	that	that	SCONJ
taxlaw-2853	462	67	lawyers	lawyer	NOUN
taxlaw-2853	462	68	should	should	AUX
taxlaw-2853	462	69	act	act	VERB
taxlaw-2853	462	70	as	as	ADP
taxlaw-2853	462	71	“	"	PUNCT
taxlaw-2853	462	72	zealous	zealous	ADJ
taxlaw-2853	462	73	partisans	partisan	NOUN
taxlaw-2853	462	74	”	"	PUNCT
taxlaw-2853	462	75	on	on	ADP
taxlaw-2853	462	76	behalf	behalf	NOUN
taxlaw-2853	462	77	of	of	ADP
taxlaw-2853	462	78	their	their	PRON
taxlaw-2853	462	79	clients	client	NOUN
taxlaw-2853	462	80	)	)	PUNCT
taxlaw-2853	462	81	.	.	PUNCT
taxlaw-2853	463	1	131	131	NUM
taxlaw-2853	463	2	field	field	NOUN
taxlaw-2853	463	3	,	,	PUNCT
taxlaw-2853	463	4	supra	supra	PROPN
taxlaw-2853	463	5	note	note	PROPN
taxlaw-2853	463	6	19	19	NUM
taxlaw-2853	463	7	,	,	PUNCT
taxlaw-2853	463	8	at	at	ADP
taxlaw-2853	463	9	282	282	NUM
taxlaw-2853	463	10	.	.	PUNCT
taxlaw-2853	463	11	132	132	NUM
taxlaw-2853	463	12	shaffer	shaffer	PROPN
taxlaw-2853	463	13	&	&	CCONJ
taxlaw-2853	463	14	cochran	cochran	PROPN
taxlaw-2853	463	15	,	,	PUNCT
taxlaw-2853	463	16	supra	supra	PROPN
taxlaw-2853	463	17	note	note	PROPN
taxlaw-2853	463	18	127	127	NUM
taxlaw-2853	463	19	,	,	PUNCT
taxlaw-2853	463	20	at	at	ADP
taxlaw-2853	463	21	3	3	NUM
taxlaw-2853	463	22	,	,	PUNCT
taxlaw-2853	463	23	30	30	NUM
taxlaw-2853	463	24	-	-	SYM
taxlaw-2853	463	25	41	41	NUM
taxlaw-2853	463	26	;	;	PUNCT
taxlaw-2853	463	27	see	see	VERB
taxlaw-2853	463	28	also	also	ADV
taxlaw-2853	463	29	the	the	DET
taxlaw-2853	463	30	good	good	ADJ
taxlaw-2853	463	31	lawyer	lawyer	NOUN
taxlaw-2853	463	32	,	,	PUNCT
taxlaw-2853	463	33	supra	supra	PROPN
taxlaw-2853	463	34	note	note	PROPN
taxlaw-2853	463	35	127	127	NUM
taxlaw-2853	463	36	,	,	PUNCT
taxlaw-2853	463	37	at	at	ADP
taxlaw-2853	463	38	118	118	NUM
taxlaw-2853	463	39	.	.	PUNCT
taxlaw-2853	464	1	238	238	NUM
taxlaw-2853	464	2	columbia	columbia	PROPN
taxlaw-2853	464	3	journal	journal	PROPN
taxlaw-2853	464	4	of	of	ADP
taxlaw-2853	464	5	tax	tax	NOUN
taxlaw-2853	464	6	law	law	NOUN
taxlaw-2853	465	1	[	[	X
taxlaw-2853	465	2	vol.8:215	vol.8:215	NOUN
taxlaw-2853	465	3	morality	morality	NOUN
taxlaw-2853	465	4	could	could	AUX
taxlaw-2853	465	5	lead	lead	VERB
taxlaw-2853	465	6	her	she	PRON
taxlaw-2853	465	7	to	to	PART
taxlaw-2853	465	8	be	be	AUX
taxlaw-2853	465	9	conservative	conservative	ADJ
taxlaw-2853	465	10	or	or	CCONJ
taxlaw-2853	465	11	aggressive	aggressive	ADJ
taxlaw-2853	465	12	,	,	PUNCT
taxlaw-2853	465	13	depending	depend	VERB
taxlaw-2853	465	14	on	on	ADP
taxlaw-2853	465	15	the	the	DET
taxlaw-2853	465	16	particular	particular	ADJ
taxlaw-2853	465	17	issue	issue	NOUN
taxlaw-2853	465	18	.	.	PUNCT
taxlaw-2853	466	1	”133	”133	PROPN
taxlaw-2853	466	2	iii	iii	PROPN
taxlaw-2853	466	3	.	.	PUNCT
taxlaw-2853	466	4	legalist	legalist	NOUN
taxlaw-2853	466	5	the	the	DET
taxlaw-2853	466	6	“	"	PUNCT
taxlaw-2853	466	7	legalist	legalist	ADJ
taxlaw-2853	466	8	”	"	PUNCT
taxlaw-2853	466	9	approach	approach	NOUN
taxlaw-2853	466	10	to	to	ADP
taxlaw-2853	466	11	tax	tax	NOUN
taxlaw-2853	466	12	lawyering	lawyering	NOUN
taxlaw-2853	466	13	demands	demand	NOUN
taxlaw-2853	466	14	that	that	SCONJ
taxlaw-2853	466	15	the	the	DET
taxlaw-2853	466	16	lawyer	lawyer	NOUN
taxlaw-2853	466	17	“	"	PUNCT
taxlaw-2853	466	18	adopt	adopt	VERB
taxlaw-2853	466	19	the	the	DET
taxlaw-2853	466	20	perspective	perspective	NOUN
taxlaw-2853	466	21	of	of	ADP
taxlaw-2853	466	22	an	an	DET
taxlaw-2853	466	23	unbiased	unbiased	ADJ
taxlaw-2853	466	24	,	,	PUNCT
taxlaw-2853	466	25	well	well	ADV
taxlaw-2853	466	26	-	-	PUNCT
taxlaw-2853	466	27	informed	inform	VERB
taxlaw-2853	466	28	judge	judge	NOUN
taxlaw-2853	466	29	”	"	PUNCT
taxlaw-2853	466	30	and	and	CCONJ
taxlaw-2853	466	31	act	act	VERB
taxlaw-2853	466	32	in	in	ADP
taxlaw-2853	466	33	accordance	accordance	NOUN
taxlaw-2853	466	34	with	with	ADP
taxlaw-2853	466	35	“	"	PUNCT
taxlaw-2853	466	36	what	what	PRON
taxlaw-2853	466	37	a	a	DET
taxlaw-2853	466	38	goodfaith	goodfaith	NOUN
taxlaw-2853	466	39	interpretation	interpretation	NOUN
taxlaw-2853	466	40	of	of	ADP
taxlaw-2853	466	41	the	the	DET
taxlaw-2853	466	42	legal	legal	ADJ
taxlaw-2853	466	43	rule	rule	NOUN
taxlaw-2853	466	44	would	would	AUX
taxlaw-2853	466	45	require	require	VERB
taxlaw-2853	466	46	in	in	ADP
taxlaw-2853	466	47	an	an	DET
taxlaw-2853	466	48	ideal	ideal	ADJ
taxlaw-2853	466	49	world	world	NOUN
taxlaw-2853	466	50	without	without	ADP
taxlaw-2853	466	51	problems	problem	NOUN
taxlaw-2853	466	52	of	of	ADP
taxlaw-2853	466	53	proof	proof	NOUN
taxlaw-2853	466	54	,	,	PUNCT
taxlaw-2853	466	55	political	political	ADJ
taxlaw-2853	466	56	bias	bias	NOUN
taxlaw-2853	466	57	,	,	PUNCT
taxlaw-2853	466	58	or	or	CCONJ
taxlaw-2853	466	59	unequal	unequal	ADJ
taxlaw-2853	466	60	wealth	wealth	NOUN
taxlaw-2853	466	61	.	.	PUNCT
taxlaw-2853	466	62	”	"	PUNCT
taxlaw-2853	467	1	134	134	NUM
taxlaw-2853	467	2	“	"	PUNCT
taxlaw-2853	467	3	under	under	ADP
taxlaw-2853	467	4	this	this	DET
taxlaw-2853	467	5	approach	approach	NOUN
taxlaw-2853	467	6	,	,	PUNCT
taxlaw-2853	467	7	a	a	DET
taxlaw-2853	467	8	tax	tax	NOUN
taxlaw-2853	467	9	[	[	X
taxlaw-2853	467	10	practitioner	practitioner	NOUN
taxlaw-2853	467	11	]	]	X
taxlaw-2853	467	12	should	should	AUX
taxlaw-2853	467	13	only	only	ADV
taxlaw-2853	467	14	assist	assist	VERB
taxlaw-2853	467	15	the	the	DET
taxlaw-2853	467	16	client	client	NOUN
taxlaw-2853	467	17	in	in	ADP
taxlaw-2853	467	18	taking	take	VERB
taxlaw-2853	467	19	actions	action	NOUN
taxlaw-2853	467	20	that	that	SCONJ
taxlaw-2853	467	21	the	the	DET
taxlaw-2853	467	22	tax	tax	NOUN
taxlaw-2853	467	23	[	[	X
taxlaw-2853	467	24	practitioner	practitioner	NOUN
taxlaw-2853	467	25	]	]	PUNCT
taxlaw-2853	467	26	believes	believe	VERB
taxlaw-2853	467	27	are	be	AUX
taxlaw-2853	467	28	allowed	allow	VERB
taxlaw-2853	467	29	under	under	ADP
taxlaw-2853	467	30	the	the	DET
taxlaw-2853	467	31	best	good	ADJ
taxlaw-2853	467	32	interpretation	interpretation	NOUN
taxlaw-2853	467	33	of	of	ADP
taxlaw-2853	467	34	the	the	DET
taxlaw-2853	467	35	law	law	NOUN
taxlaw-2853	467	36	and	and	CCONJ
taxlaw-2853	467	37	are	be	AUX
taxlaw-2853	467	38	more	more	ADV
taxlaw-2853	467	39	likely	likely	ADJ
taxlaw-2853	467	40	than	than	SCONJ
taxlaw-2853	467	41	not	not	PART
taxlaw-2853	467	42	to	to	PART
taxlaw-2853	467	43	succeed	succeed	VERB
taxlaw-2853	467	44	on	on	ADP
taxlaw-2853	467	45	the	the	DET
taxlaw-2853	467	46	merits	merit	NOUN
taxlaw-2853	467	47	if	if	SCONJ
taxlaw-2853	467	48	challenged	challenge	VERB
taxlaw-2853	467	49	.	.	PUNCT
taxlaw-2853	467	50	”135	”135	PUNCT
taxlaw-2853	468	1	iv	iv	X
taxlaw-2853	468	2	.	.	PUNCT
taxlaw-2853	468	3	“	"	PUNCT
taxlaw-2853	468	4	authority	authority	NOUN
taxlaw-2853	468	5	conception	conception	NOUN
taxlaw-2853	468	6	of	of	ADP
taxlaw-2853	468	7	the	the	DET
taxlaw-2853	468	8	law	law	NOUN
taxlaw-2853	468	9	”	"	PUNCT
taxlaw-2853	468	10	under	under	ADP
taxlaw-2853	468	11	the	the	DET
taxlaw-2853	468	12	approach	approach	NOUN
taxlaw-2853	468	13	referred	refer	VERB
taxlaw-2853	468	14	to	to	ADP
taxlaw-2853	468	15	as	as	ADP
taxlaw-2853	468	16	the	the	DET
taxlaw-2853	468	17	“	"	PUNCT
taxlaw-2853	468	18	authority	authority	NOUN
taxlaw-2853	468	19	conception	conception	NOUN
taxlaw-2853	468	20	of	of	ADP
taxlaw-2853	468	21	the	the	DET
taxlaw-2853	468	22	law	law	NOUN
taxlaw-2853	468	23	,	,	PUNCT
taxlaw-2853	468	24	”	"	PUNCT
taxlaw-2853	468	25	the	the	DET
taxlaw-2853	468	26	lawyer	lawyer	NOUN
taxlaw-2853	468	27	“	"	PUNCT
taxlaw-2853	468	28	treat[s	treat[s	ADP
taxlaw-2853	468	29	]	]	PUNCT
taxlaw-2853	469	1	[	[	X
taxlaw-2853	469	2	the	the	DET
taxlaw-2853	469	3	law	law	NOUN
taxlaw-2853	469	4	]	]	PUNCT
taxlaw-2853	469	5	as	as	ADP
taxlaw-2853	469	6	an	an	DET
taxlaw-2853	469	7	inherently	inherently	ADV
taxlaw-2853	469	8	valuable	valuable	ADJ
taxlaw-2853	469	9	achievement	achievement	NOUN
taxlaw-2853	469	10	of	of	ADP
taxlaw-2853	469	11	a	a	DET
taxlaw-2853	469	12	pluralistic	pluralistic	ADJ
taxlaw-2853	469	13	democracy	democracy	NOUN
taxlaw-2853	469	14	.	.	PUNCT
taxlaw-2853	469	15	”136	”136	PUNCT
taxlaw-2853	470	1	the	the	DET
taxlaw-2853	470	2	lawyer	lawyer	NOUN
taxlaw-2853	470	3	accepts	accept	VERB
taxlaw-2853	470	4	and	and	CCONJ
taxlaw-2853	470	5	seeks	seek	VERB
taxlaw-2853	470	6	to	to	PART
taxlaw-2853	470	7	apply	apply	VERB
taxlaw-2853	470	8	the	the	DET
taxlaw-2853	470	9	law	law	NOUN
taxlaw-2853	470	10	as	as	SCONJ
taxlaw-2853	470	11	society	society	NOUN
taxlaw-2853	470	12	has	have	AUX
taxlaw-2853	470	13	agreed	agree	VERB
taxlaw-2853	470	14	upon	upon	SCONJ
taxlaw-2853	470	15	because	because	SCONJ
taxlaw-2853	470	16	this	this	DET
taxlaw-2853	470	17	approach	approach	NOUN
taxlaw-2853	470	18	treats	treat	VERB
taxlaw-2853	470	19	the	the	DET
taxlaw-2853	470	20	law	law	NOUN
taxlaw-2853	470	21	,	,	PUNCT
taxlaw-2853	470	22	as	as	SCONJ
taxlaw-2853	470	23	enacted	enact	VERB
taxlaw-2853	470	24	,	,	PUNCT
taxlaw-2853	470	25	as	as	ADP
taxlaw-2853	470	26	embodying	embody	VERB
taxlaw-2853	470	27	society	society	NOUN
taxlaw-2853	470	28	’s	’s	PART
taxlaw-2853	470	29	collective	collective	ADJ
taxlaw-2853	470	30	moral	moral	ADJ
taxlaw-2853	470	31	judgment.137	judgment.137	NOUN
taxlaw-2853	470	32	in	in	ADP
taxlaw-2853	470	33	the	the	DET
taxlaw-2853	470	34	tax	tax	NOUN
taxlaw-2853	470	35	context	context	NOUN
taxlaw-2853	470	36	,	,	PUNCT
taxlaw-2853	470	37	“	"	PUNCT
taxlaw-2853	470	38	the	the	DET
taxlaw-2853	470	39	authority	authority	NOUN
taxlaw-2853	470	40	conception	conception	NOUN
taxlaw-2853	470	41	of	of	ADP
taxlaw-2853	470	42	the	the	DET
taxlaw-2853	470	43	law	law	NOUN
taxlaw-2853	470	44	would	would	AUX
taxlaw-2853	470	45	arguably	arguably	ADV
taxlaw-2853	470	46	conceive	conceive	VERB
taxlaw-2853	470	47	of	of	ADP
taxlaw-2853	470	48	both	both	CCONJ
taxlaw-2853	470	49	the	the	DET
taxlaw-2853	470	50	substantive	substantive	ADJ
taxlaw-2853	470	51	tax	tax	NOUN
taxlaw-2853	470	52	law	law	NOUN
taxlaw-2853	470	53	and	and	CCONJ
taxlaw-2853	470	54	the	the	DET
taxlaw-2853	470	55	circular	circular	ADJ
taxlaw-2853	470	56	230	230	NUM
taxlaw-2853	470	57	regulations	regulation	NOUN
taxlaw-2853	470	58	reflecting	reflect	VERB
taxlaw-2853	470	59	standards	standard	NOUN
taxlaw-2853	470	60	of	of	ADP
taxlaw-2853	470	61	practice	practice	NOUN
taxlaw-2853	470	62	to	to	PART
taxlaw-2853	470	63	reflect	reflect	VERB
taxlaw-2853	470	64	the	the	DET
taxlaw-2853	470	65	collective	collective	ADJ
taxlaw-2853	470	66	moral	moral	ADJ
taxlaw-2853	470	67	judgment	judgment	NOUN
taxlaw-2853	470	68	of	of	ADP
taxlaw-2853	470	69	society	society	NOUN
taxlaw-2853	470	70	.	.	PUNCT
taxlaw-2853	471	1	that	that	PRON
taxlaw-2853	471	2	is	be	AUX
taxlaw-2853	471	3	,	,	PUNCT
taxlaw-2853	471	4	tax	tax	NOUN
taxlaw-2853	471	5	law	law	NOUN
taxlaw-2853	471	6	contains	contain	VERB
taxlaw-2853	471	7	substantive	substantive	ADJ
taxlaw-2853	471	8	rules	rule	NOUN
taxlaw-2853	471	9	and	and	CCONJ
taxlaw-2853	471	10	meta	meta	NOUN
taxlaw-2853	471	11	-	-	PUNCT
taxlaw-2853	471	12	rules	rule	NOUN
taxlaw-2853	471	13	about	about	ADP
taxlaw-2853	471	14	how	how	SCONJ
taxlaw-2853	471	15	to	to	PART
taxlaw-2853	471	16	comply	comply	VERB
taxlaw-2853	471	17	with	with	ADP
taxlaw-2853	471	18	the	the	DET
taxlaw-2853	471	19	substantive	substantive	ADJ
taxlaw-2853	471	20	rules	rule	NOUN
taxlaw-2853	471	21	.	.	PUNCT
taxlaw-2853	472	1	”138	”138	PROPN
taxlaw-2853	472	2	as	as	ADP
taxlaw-2853	472	3	a	a	DET
taxlaw-2853	472	4	result	result	NOUN
taxlaw-2853	472	5	,	,	PUNCT
taxlaw-2853	472	6	she	she	PRON
taxlaw-2853	472	7	would	would	AUX
taxlaw-2853	472	8	view	view	VERB
taxlaw-2853	472	9	the	the	DET
taxlaw-2853	472	10	“	"	PUNCT
taxlaw-2853	472	11	threshold	threshold	NOUN
taxlaw-2853	472	12	at	at	ADP
taxlaw-2853	472	13	which	which	PRON
taxlaw-2853	472	14	the	the	DET
taxlaw-2853	472	15	law	law	NOUN
taxlaw-2853	472	16	imposes	impose	VERB
taxlaw-2853	472	17	penalties	penalty	NOUN
taxlaw-2853	472	18	.	.	PUNCT
taxlaw-2853	472	19	.	.	PUNCT
taxlaw-2853	472	20	.	.	PUNCT
taxlaw-2853	473	1	to	to	PART
taxlaw-2853	473	2	be	be	AUX
taxlaw-2853	473	3	the	the	DET
taxlaw-2853	473	4	outer	outer	ADJ
taxlaw-2853	473	5	limit	limit	NOUN
taxlaw-2853	473	6	of	of	ADP
taxlaw-2853	473	7	society	society	NOUN
taxlaw-2853	473	8	’s	’s	PART
taxlaw-2853	473	9	collective	collective	ADJ
taxlaw-2853	473	10	moral	moral	ADJ
taxlaw-2853	473	11	judgment	judgment	NOUN
taxlaw-2853	473	12	about	about	ADP
taxlaw-2853	473	13	what	what	PRON
taxlaw-2853	473	14	interpretations	interpretation	NOUN
taxlaw-2853	473	15	of	of	ADP
taxlaw-2853	473	16	the	the	DET
taxlaw-2853	473	17	law	law	NOUN
taxlaw-2853	473	18	are	be	AUX
taxlaw-2853	473	19	within	within	ADP
taxlaw-2853	473	20	the	the	DET
taxlaw-2853	473	21	range	range	NOUN
taxlaw-2853	473	22	of	of	ADP
taxlaw-2853	473	23	plausibility	plausibility	NOUN
taxlaw-2853	473	24	and	and	CCONJ
taxlaw-2853	473	25	are	be	AUX
taxlaw-2853	473	26	thus	thus	ADV
taxlaw-2853	473	27	ethical	ethical	ADJ
taxlaw-2853	473	28	.	.	PUNCT
taxlaw-2853	473	29	”	"	PUNCT
taxlaw-2853	474	1	139	139	NUM
taxlaw-2853	474	2	thus	thus	ADV
taxlaw-2853	474	3	,	,	PUNCT
taxlaw-2853	474	4	the	the	DET
taxlaw-2853	474	5	tax	tax	NOUN
taxlaw-2853	474	6	lawyer	lawyer	NOUN
taxlaw-2853	474	7	who	who	PRON
taxlaw-2853	474	8	adopts	adopt	VERB
taxlaw-2853	474	9	the	the	DET
taxlaw-2853	474	10	authority	authority	NOUN
taxlaw-2853	474	11	conception	conception	NOUN
taxlaw-2853	474	12	of	of	ADP
taxlaw-2853	474	13	the	the	DET
taxlaw-2853	474	14	law	law	NOUN
taxlaw-2853	474	15	would	would	AUX
taxlaw-2853	474	16	be	be	AUX
taxlaw-2853	474	17	willing	willing	ADJ
taxlaw-2853	474	18	to	to	PART
taxlaw-2853	474	19	help	help	VERB
taxlaw-2853	474	20	a	a	DET
taxlaw-2853	474	21	client	client	NOUN
taxlaw-2853	474	22	be	be	AUX
taxlaw-2853	474	23	more	more	ADV
taxlaw-2853	474	24	aggressive	aggressive	ADJ
taxlaw-2853	474	25	than	than	ADP
taxlaw-2853	474	26	the	the	DET
taxlaw-2853	474	27	legalist	legalist	ADJ
taxlaw-2853	474	28	tax	tax	NOUN
taxlaw-2853	474	29	lawyer	lawyer	NOUN
taxlaw-2853	474	30	,	,	PUNCT
taxlaw-2853	474	31	but	but	CCONJ
taxlaw-2853	474	32	she	she	PRON
taxlaw-2853	474	33	would	would	AUX
taxlaw-2853	474	34	not	not	PART
taxlaw-2853	474	35	be	be	AUX
taxlaw-2853	474	36	willing	willing	ADJ
taxlaw-2853	474	37	to	to	PART
taxlaw-2853	474	38	assist	assist	VERB
taxlaw-2853	474	39	with	with	ADP
taxlaw-2853	474	40	any	any	DET
taxlaw-2853	474	41	matter	matter	NOUN
taxlaw-2853	474	42	that	that	PRON
taxlaw-2853	474	43	is	be	AUX
taxlaw-2853	474	44	likely	likely	ADJ
taxlaw-2853	474	45	to	to	PART
taxlaw-2853	474	46	result	result	VERB
taxlaw-2853	474	47	in	in	ADP
taxlaw-2853	474	48	penalties	penalty	NOUN
taxlaw-2853	474	49	.	.	PUNCT
taxlaw-2853	475	1	v.	v.	ADP
taxlaw-2853	475	2	friend	friend	NOUN
taxlaw-2853	475	3	/	/	SYM
taxlaw-2853	475	4	counselor	counselor	NOUN
taxlaw-2853	475	5	“	"	PUNCT
taxlaw-2853	475	6	under	under	ADP
taxlaw-2853	475	7	the	the	DET
taxlaw-2853	475	8	friend	friend	NOUN
taxlaw-2853	475	9	/	/	SYM
taxlaw-2853	475	10	counselor	counselor	NOUN
taxlaw-2853	475	11	approach	approach	NOUN
taxlaw-2853	475	12	,	,	PUNCT
taxlaw-2853	475	13	the	the	DET
taxlaw-2853	475	14	lawyer	lawyer	NOUN
taxlaw-2853	475	15	collaborates	collaborate	VERB
taxlaw-2853	475	16	with	with	ADP
taxlaw-2853	475	17	the	the	DET
taxlaw-2853	475	18	client	client	NOUN
taxlaw-2853	475	19	and	and	CCONJ
taxlaw-2853	475	20	provides	provide	VERB
taxlaw-2853	475	21	in	in	ADP
taxlaw-2853	475	22	-	-	PUNCT
taxlaw-2853	475	23	depth	depth	NOUN
taxlaw-2853	475	24	counseling	counseling	NOUN
taxlaw-2853	475	25	in	in	ADP
taxlaw-2853	475	26	an	an	DET
taxlaw-2853	475	27	effort	effort	NOUN
taxlaw-2853	475	28	to	to	PART
taxlaw-2853	475	29	help	help	VERB
taxlaw-2853	475	30	the	the	DET
taxlaw-2853	475	31	client	client	NOUN
taxlaw-2853	475	32	make	make	VERB
taxlaw-2853	475	33	a	a	DET
taxlaw-2853	475	34	well	well	ADV
taxlaw-2853	475	35	-	-	PUNCT
taxlaw-2853	475	36	considered	consider	VERB
taxlaw-2853	475	37	decision	decision	NOUN
taxlaw-2853	475	38	,	,	PUNCT
taxlaw-2853	475	39	taking	take	VERB
taxlaw-2853	475	40	into	into	ADP
taxlaw-2853	475	41	account	account	NOUN
taxlaw-2853	475	42	all	all	DET
taxlaw-2853	475	43	relevant	relevant	ADJ
taxlaw-2853	475	44	factors	factor	NOUN
taxlaw-2853	475	45	,	,	PUNCT
taxlaw-2853	475	46	including	include	VERB
taxlaw-2853	475	47	moral	moral	ADJ
taxlaw-2853	475	48	considerations	consideration	NOUN
taxlaw-2853	475	49	.	.	PUNCT
taxlaw-2853	476	1	”140	”140	ADP
taxlaw-2853	476	2	the	the	DET
taxlaw-2853	476	3	friend	friend	NOUN
taxlaw-2853	476	4	/	/	SYM
taxlaw-2853	476	5	counselor	counselor	NOUN
taxlaw-2853	476	6	will	will	AUX
taxlaw-2853	476	7	encourage	encourage	VERB
taxlaw-2853	476	8	the	the	DET
taxlaw-2853	476	9	client	client	NOUN
taxlaw-2853	476	10	to	to	PART
taxlaw-2853	476	11	take	take	VERB
taxlaw-2853	476	12	into	into	ADP
taxlaw-2853	476	13	account	account	NOUN
taxlaw-2853	476	14	a	a	DET
taxlaw-2853	476	15	wide	wide	ADJ
taxlaw-2853	476	16	variety	variety	NOUN
taxlaw-2853	476	17	of	of	ADP
taxlaw-2853	476	18	considerations	consideration	NOUN
taxlaw-2853	476	19	,	,	PUNCT
taxlaw-2853	476	20	including	include	VERB
taxlaw-2853	476	21	third	third	ADJ
taxlaw-2853	476	22	party	party	NOUN
taxlaw-2853	476	23	interests	interest	NOUN
taxlaw-2853	476	24	,	,	PUNCT
taxlaw-2853	476	25	even	even	ADV
taxlaw-2853	476	26	if	if	SCONJ
taxlaw-2853	476	27	the	the	DET
taxlaw-2853	476	28	client	client	NOUN
taxlaw-2853	476	29	had	have	AUX
taxlaw-2853	476	30	not	not	PART
taxlaw-2853	476	31	originally	originally	ADV
taxlaw-2853	476	32	expressed	express	VERB
taxlaw-2853	476	33	interest	interest	NOUN
taxlaw-2853	476	34	in	in	ADP
taxlaw-2853	476	35	such	such	ADJ
taxlaw-2853	476	36	matters	matter	NOUN
taxlaw-2853	476	37	;	;	PUNCT
taxlaw-2853	476	38	the	the	DET
taxlaw-2853	476	39	friend	friend	NOUN
taxlaw-2853	476	40	/	/	SYM
taxlaw-2853	476	41	counselor	counselor	NOUN
taxlaw-2853	476	42	“	"	PUNCT
taxlaw-2853	476	43	raises	raise	VERB
taxlaw-2853	476	44	any	any	DET
taxlaw-2853	476	45	other	other	ADJ
taxlaw-2853	476	46	considerations	consideration	NOUN
taxlaw-2853	476	47	133	133	NUM
taxlaw-2853	476	48	field	field	NOUN
taxlaw-2853	476	49	,	,	PUNCT
taxlaw-2853	476	50	supra	supra	PROPN
taxlaw-2853	476	51	note	note	PROPN
taxlaw-2853	476	52	19	19	NUM
taxlaw-2853	476	53	,	,	PUNCT
taxlaw-2853	476	54	at	at	ADP
taxlaw-2853	476	55	286	286	NUM
taxlaw-2853	476	56	.	.	PUNCT
taxlaw-2853	477	1	134	134	NUM
taxlaw-2853	477	2	ostas	osta	NOUN
taxlaw-2853	477	3	,	,	PUNCT
taxlaw-2853	477	4	supra	supra	PROPN
taxlaw-2853	477	5	note	note	NOUN
taxlaw-2853	477	6	127	127	NUM
taxlaw-2853	477	7	,	,	PUNCT
taxlaw-2853	477	8	at	at	ADP
taxlaw-2853	477	9	516	516	NUM
taxlaw-2853	477	10	-	-	SYM
taxlaw-2853	477	11	18	18	NUM
taxlaw-2853	477	12	;	;	PUNCT
taxlaw-2853	477	13	simon	simon	PROPN
taxlaw-2853	477	14	,	,	PUNCT
taxlaw-2853	477	15	ethical	ethical	ADJ
taxlaw-2853	477	16	discretion	discretion	NOUN
taxlaw-2853	477	17	,	,	PUNCT
taxlaw-2853	477	18	supra	supra	PROPN
taxlaw-2853	477	19	note	note	NOUN
taxlaw-2853	477	20	127	127	NUM
taxlaw-2853	477	21	,	,	PUNCT
taxlaw-2853	477	22	at	at	ADP
taxlaw-2853	477	23	1090	1090	NUM
taxlaw-2853	477	24	,	,	PUNCT
taxlaw-2853	477	25	1096	1096	NUM
taxlaw-2853	477	26	-	-	SYM
taxlaw-2853	477	27	98	98	NUM
taxlaw-2853	477	28	(	(	PUNCT
taxlaw-2853	477	29	the	the	DET
taxlaw-2853	477	30	lawyer	lawyer	NOUN
taxlaw-2853	477	31	should	should	AUX
taxlaw-2853	477	32	advance	advance	VERB
taxlaw-2853	477	33	internal	internal	ADJ
taxlaw-2853	477	34	legal	legal	ADJ
taxlaw-2853	477	35	merit	merit	NOUN
taxlaw-2853	477	36	and	and	CCONJ
taxlaw-2853	477	37	take	take	VERB
taxlaw-2853	477	38	responsibility	responsibility	NOUN
taxlaw-2853	477	39	for	for	ADP
taxlaw-2853	477	40	the	the	DET
taxlaw-2853	477	41	“	"	PUNCT
taxlaw-2853	477	42	substantive	substantive	ADJ
taxlaw-2853	477	43	validity	validity	NOUN
taxlaw-2853	477	44	of	of	ADP
taxlaw-2853	477	45	the	the	DET
taxlaw-2853	477	46	decision	decision	NOUN
taxlaw-2853	477	47	”	"	PUNCT
taxlaw-2853	477	48	)	)	PUNCT
taxlaw-2853	477	49	.	.	PUNCT
taxlaw-2853	478	1	135	135	NUM
taxlaw-2853	478	2	field	field	NOUN
taxlaw-2853	478	3	,	,	PUNCT
taxlaw-2853	478	4	supra	supra	PROPN
taxlaw-2853	478	5	note	note	PROPN
taxlaw-2853	478	6	19	19	NUM
taxlaw-2853	478	7	,	,	PUNCT
taxlaw-2853	478	8	at	at	ADP
taxlaw-2853	478	9	289	289	NUM
taxlaw-2853	478	10	(	(	PUNCT
taxlaw-2853	478	11	citing	cite	VERB
taxlaw-2853	478	12	wendel	wendel	PROPN
taxlaw-2853	478	13	,	,	PUNCT
taxlaw-2853	478	14	supra	supra	PROPN
taxlaw-2853	478	15	note	note	PROPN
taxlaw-2853	478	16	127	127	NUM
taxlaw-2853	478	17	,	,	PUNCT
taxlaw-2853	478	18	at	at	ADP
taxlaw-2853	478	19	396	396	NUM
taxlaw-2853	478	20	-	-	SYM
taxlaw-2853	478	21	98	98	NUM
taxlaw-2853	478	22	;	;	PUNCT
taxlaw-2853	478	23	and	and	CCONJ
taxlaw-2853	478	24	citing	cite	VERB
taxlaw-2853	478	25	beale	beale	NOUN
taxlaw-2853	478	26	,	,	PUNCT
taxlaw-2853	478	27	supra	supra	PROPN
taxlaw-2853	478	28	note	note	PROPN
taxlaw-2853	478	29	106	106	NUM
taxlaw-2853	478	30	,	,	PUNCT
taxlaw-2853	478	31	at	at	ADP
taxlaw-2853	478	32	593	593	NUM
taxlaw-2853	478	33	)	)	PUNCT
taxlaw-2853	478	34	.	.	PUNCT
taxlaw-2853	479	1	136	136	NUM
taxlaw-2853	479	2	wendel	wendel	NOUN
taxlaw-2853	479	3	,	,	PUNCT
taxlaw-2853	479	4	supra	supra	PROPN
taxlaw-2853	479	5	note	note	PROPN
taxlaw-2853	479	6	127	127	NUM
taxlaw-2853	479	7	,	,	PUNCT
taxlaw-2853	479	8	at	at	ADP
taxlaw-2853	479	9	366	366	NUM
taxlaw-2853	479	10	.	.	PUNCT
taxlaw-2853	480	1	137	137	NUM
taxlaw-2853	481	1	i	i	PRON
taxlaw-2853	481	2	d.	d.	NOUN
taxlaw-2853	481	3	at	at	ADP
taxlaw-2853	481	4	382	382	NUM
taxlaw-2853	481	5	-	-	SYM
taxlaw-2853	481	6	85	85	NUM
taxlaw-2853	481	7	.	.	PUNCT
taxlaw-2853	481	8	138	138	NUM
taxlaw-2853	481	9	field	field	NOUN
taxlaw-2853	481	10	,	,	PUNCT
taxlaw-2853	481	11	supra	supra	PROPN
taxlaw-2853	481	12	note	note	PROPN
taxlaw-2853	481	13	19	19	NUM
taxlaw-2853	481	14	,	,	PUNCT
taxlaw-2853	481	15	at	at	ADP
taxlaw-2853	481	16	291	291	NUM
taxlaw-2853	481	17	(	(	PUNCT
taxlaw-2853	481	18	citing	cite	VERB
taxlaw-2853	481	19	wendel	wendel	PROPN
taxlaw-2853	481	20	,	,	PUNCT
taxlaw-2853	481	21	supra	supra	PROPN
taxlaw-2853	481	22	note	note	PROPN
taxlaw-2853	481	23	127	127	NUM
taxlaw-2853	481	24	)	)	PUNCT
taxlaw-2853	481	25	.	.	PUNCT
taxlaw-2853	482	1	139	139	NUM
taxlaw-2853	483	1	i	i	PRON
taxlaw-2853	483	2	d.	d.	NOUN
taxlaw-2853	483	3	at	at	ADP
taxlaw-2853	483	4	292	292	NUM
taxlaw-2853	483	5	(	(	PUNCT
taxlaw-2853	483	6	citing	cite	VERB
taxlaw-2853	483	7	michael	michael	PROPN
taxlaw-2853	483	8	c.	c.	PROPN
taxlaw-2853	483	9	durst	durst	PROPN
taxlaw-2853	483	10	,	,	PUNCT
taxlaw-2853	483	11	the	the	DET
taxlaw-2853	483	12	tax	tax	NOUN
taxlaw-2853	483	13	lawyer	lawyer	NOUN
taxlaw-2853	483	14	’s	’s	PART
taxlaw-2853	483	15	professional	professional	ADJ
taxlaw-2853	483	16	responsibility	responsibility	NOUN
taxlaw-2853	483	17	,	,	PUNCT
taxlaw-2853	483	18	39	39	NUM
taxlaw-2853	483	19	u.	u.	PROPN
taxlaw-2853	483	20	fla	fla	PROPN
taxlaw-2853	483	21	.	.	PUNCT
taxlaw-2853	484	1	l.	l.	PROPN
taxlaw-2853	484	2	rev	rev	PROPN
taxlaw-2853	484	3	.	.	PROPN
taxlaw-2853	484	4	1027	1027	NUM
taxlaw-2853	484	5	,	,	PUNCT
taxlaw-2853	484	6	1059	1059	NUM
taxlaw-2853	484	7	-	-	SYM
taxlaw-2853	484	8	64	64	NUM
taxlaw-2853	484	9	(	(	PUNCT
taxlaw-2853	484	10	1987	1987	NUM
taxlaw-2853	484	11	)	)	PUNCT
taxlaw-2853	484	12	)	)	PUNCT
taxlaw-2853	484	13	.	.	PUNCT
taxlaw-2853	485	1	140	140	NUM
taxlaw-2853	485	2	field	field	NOUN
taxlaw-2853	485	3	,	,	PUNCT
taxlaw-2853	485	4	supra	supra	PROPN
taxlaw-2853	485	5	note	note	PROPN
taxlaw-2853	485	6	19	19	NUM
taxlaw-2853	485	7	,	,	PUNCT
taxlaw-2853	485	8	at	at	ADP
taxlaw-2853	485	9	293	293	NUM
taxlaw-2853	485	10	;	;	PUNCT
taxlaw-2853	485	11	see	see	VERB
taxlaw-2853	485	12	also	also	ADV
taxlaw-2853	485	13	morgan	morgan	PROPN
taxlaw-2853	485	14	,	,	PUNCT
taxlaw-2853	485	15	supra	supra	PROPN
taxlaw-2853	485	16	note	note	PROPN
taxlaw-2853	485	17	127	127	NUM
taxlaw-2853	485	18	;	;	PUNCT
taxlaw-2853	485	19	wilkinson	wilkinson	PROPN
taxlaw-2853	485	20	,	,	PUNCT
taxlaw-2853	485	21	supra	supra	PROPN
taxlaw-2853	485	22	note	note	PROPN
taxlaw-2853	485	23	127	127	NUM
taxlaw-2853	485	24	,	,	PUNCT
taxlaw-2853	485	25	at	at	ADP
taxlaw-2853	485	26	376	376	NUM
taxlaw-2853	485	27	-	-	SYM
taxlaw-2853	485	28	78	78	NUM
taxlaw-2853	485	29	;	;	PUNCT
taxlaw-2853	485	30	shaffer	shaffer	PROPN
taxlaw-2853	485	31	&	&	CCONJ
taxlaw-2853	485	32	cochran	cochran	PROPN
taxlaw-2853	485	33	,	,	PUNCT
taxlaw-2853	485	34	supra	supra	PROPN
taxlaw-2853	485	35	note	note	NOUN
taxlaw-2853	485	36	127	127	NUM
taxlaw-2853	485	37	,	,	PUNCT
taxlaw-2853	485	38	at	at	ADP
taxlaw-2853	485	39	46	46	NUM
taxlaw-2853	485	40	-	-	SYM
taxlaw-2853	485	41	50	50	NUM
taxlaw-2853	485	42	.	.	NOUN
taxlaw-2853	485	43	2017	2017	NUM
taxlaw-2853	485	44	]	]	PUNCT
taxlaw-2853	485	45	fostering	foster	VERB
taxlaw-2853	485	46	ethical	ethical	ADJ
taxlaw-2853	485	47	professional	professional	ADJ
taxlaw-2853	485	48	identity	identity	NOUN
taxlaw-2853	485	49	in	in	ADP
taxlaw-2853	485	50	tax	tax	NOUN
taxlaw-2853	485	51	239	239	NUM
taxlaw-2853	485	52	that	that	SCONJ
taxlaw-2853	485	53	the	the	DET
taxlaw-2853	485	54	[	[	X
taxlaw-2853	485	55	practitioner	practitioner	NOUN
taxlaw-2853	485	56	]	]	PUNCT
taxlaw-2853	485	57	thinks	think	VERB
taxlaw-2853	485	58	ought	ought	AUX
taxlaw-2853	485	59	to	to	PART
taxlaw-2853	485	60	be	be	AUX
taxlaw-2853	485	61	part	part	NOUN
taxlaw-2853	485	62	of	of	ADP
taxlaw-2853	485	63	the	the	DET
taxlaw-2853	485	64	analysis	analysis	NOUN
taxlaw-2853	485	65	.	.	PUNCT
taxlaw-2853	486	1	”141	”141	NOUN
taxlaw-2853	486	2	in	in	ADP
taxlaw-2853	486	3	the	the	DET
taxlaw-2853	486	4	tax	tax	NOUN
taxlaw-2853	486	5	context	context	NOUN
taxlaw-2853	486	6	,	,	PUNCT
taxlaw-2853	486	7	this	this	PRON
taxlaw-2853	486	8	would	would	AUX
taxlaw-2853	486	9	include	include	VERB
taxlaw-2853	486	10	advising	advise	VERB
taxlaw-2853	486	11	the	the	DET
taxlaw-2853	486	12	client	client	NOUN
taxlaw-2853	486	13	to	to	PART
taxlaw-2853	486	14	take	take	VERB
taxlaw-2853	486	15	into	into	ADP
taxlaw-2853	486	16	account	account	NOUN
taxlaw-2853	486	17	the	the	DET
taxlaw-2853	486	18	client	client	NOUN
taxlaw-2853	486	19	’s	’s	PART
taxlaw-2853	486	20	impact	impact	NOUN
taxlaw-2853	486	21	“	"	PUNCT
taxlaw-2853	486	22	on	on	ADP
taxlaw-2853	486	23	the	the	DET
taxlaw-2853	486	24	fisc	fisc	NOUN
taxlaw-2853	486	25	and	and	CCONJ
taxlaw-2853	486	26	on	on	ADP
taxlaw-2853	486	27	the	the	DET
taxlaw-2853	486	28	overall	overall	ADJ
taxlaw-2853	486	29	taxing	tax	VERB
taxlaw-2853	486	30	system	system	NOUN
taxlaw-2853	486	31	(	(	PUNCT
taxlaw-2853	486	32	e.g.	e.g.	ADV
taxlaw-2853	486	33	,	,	PUNCT
taxlaw-2853	486	34	tax	tax	NOUN
taxlaw-2853	486	35	morale	morale	NOUN
taxlaw-2853	486	36	)	)	PUNCT
taxlaw-2853	486	37	”	"	PUNCT
taxlaw-2853	486	38	and	and	CCONJ
taxlaw-2853	486	39	to	to	PART
taxlaw-2853	486	40	take	take	VERB
taxlaw-2853	486	41	into	into	ADP
taxlaw-2853	486	42	account	account	NOUN
taxlaw-2853	486	43	“	"	PUNCT
taxlaw-2853	486	44	non	non	ADJ
taxlaw-2853	486	45	-	-	ADJ
taxlaw-2853	486	46	tax	tax	ADJ
taxlaw-2853	486	47	consequences	consequence	NOUN
taxlaw-2853	486	48	,	,	PUNCT
taxlaw-2853	486	49	including	include	VERB
taxlaw-2853	486	50	things	thing	NOUN
taxlaw-2853	486	51	like	like	ADP
taxlaw-2853	486	52	adverse	adverse	ADJ
taxlaw-2853	486	53	public	public	ADJ
taxlaw-2853	486	54	relations	relation	NOUN
taxlaw-2853	486	55	or	or	CCONJ
taxlaw-2853	486	56	business	business	NOUN
taxlaw-2853	486	57	reputation	reputation	NOUN
taxlaw-2853	486	58	damage	damage	NOUN
taxlaw-2853	486	59	that	that	PRON
taxlaw-2853	486	60	could	could	AUX
taxlaw-2853	486	61	befall	befall	VERB
taxlaw-2853	486	62	the	the	DET
taxlaw-2853	486	63	client	client	NOUN
taxlaw-2853	486	64	as	as	ADP
taxlaw-2853	486	65	a	a	DET
taxlaw-2853	486	66	result	result	NOUN
taxlaw-2853	486	67	of	of	ADP
taxlaw-2853	486	68	the	the	DET
taxlaw-2853	486	69	tax	tax	NOUN
taxlaw-2853	486	70	choice	choice	NOUN
taxlaw-2853	486	71	.	.	PUNCT
taxlaw-2853	487	1	”142	”142	PUNCT
taxlaw-2853	487	2	ultimately	ultimately	ADV
taxlaw-2853	487	3	,	,	PUNCT
taxlaw-2853	487	4	this	this	DET
taxlaw-2853	487	5	approach	approach	NOUN
taxlaw-2853	487	6	reflects	reflect	VERB
taxlaw-2853	487	7	a	a	DET
taxlaw-2853	487	8	collaborative	collaborative	ADJ
taxlaw-2853	487	9	process	process	NOUN
taxlaw-2853	487	10	,	,	PUNCT
taxlaw-2853	487	11	in	in	ADP
taxlaw-2853	487	12	which	which	PRON
taxlaw-2853	487	13	the	the	DET
taxlaw-2853	487	14	lawyer	lawyer	NOUN
taxlaw-2853	487	15	helps	help	VERB
taxlaw-2853	487	16	the	the	DET
taxlaw-2853	487	17	client	client	NOUN
taxlaw-2853	487	18	make	make	VERB
taxlaw-2853	487	19	a	a	DET
taxlaw-2853	487	20	good	good	ADJ
taxlaw-2853	487	21	decision	decision	NOUN
taxlaw-2853	487	22	,	,	PUNCT
taxlaw-2853	487	23	taking	take	VERB
taxlaw-2853	487	24	a	a	DET
taxlaw-2853	487	25	wide	wide	ADJ
taxlaw-2853	487	26	variety	variety	NOUN
taxlaw-2853	487	27	of	of	ADP
taxlaw-2853	487	28	considerations	consideration	NOUN
taxlaw-2853	487	29	into	into	ADP
taxlaw-2853	487	30	account	account	NOUN
taxlaw-2853	487	31	.	.	PUNCT
taxlaw-2853	488	1	vi	vi	X
taxlaw-2853	488	2	.	.	NOUN
taxlaw-2853	488	3	self	self	NOUN
taxlaw-2853	488	4	-	-	PUNCT
taxlaw-2853	488	5	interest	interest	NOUN
taxlaw-2853	488	6	a	a	DET
taxlaw-2853	488	7	self	self	NOUN
taxlaw-2853	488	8	-	-	PUNCT
taxlaw-2853	488	9	interested	interest	VERB
taxlaw-2853	488	10	lawyer	lawyer	NOUN
taxlaw-2853	488	11	gives	give	VERB
taxlaw-2853	488	12	advice	advice	NOUN
taxlaw-2853	488	13	and	and	CCONJ
taxlaw-2853	488	14	takes	take	VERB
taxlaw-2853	488	15	actions	action	NOUN
taxlaw-2853	488	16	“	"	PUNCT
taxlaw-2853	488	17	that	that	PRON
taxlaw-2853	488	18	minimize	minimize	VERB
taxlaw-2853	488	19	the	the	DET
taxlaw-2853	488	20	risk	risk	NOUN
taxlaw-2853	488	21	that	that	PRON
taxlaw-2853	488	22	the	the	DET
taxlaw-2853	488	23	lawyer	lawyer	NOUN
taxlaw-2853	488	24	would	would	AUX
taxlaw-2853	488	25	be	be	AUX
taxlaw-2853	488	26	subject	subject	ADJ
taxlaw-2853	488	27	to	to	ADP
taxlaw-2853	488	28	professional	professional	ADJ
taxlaw-2853	488	29	discipline	discipline	NOUN
taxlaw-2853	488	30	,	,	PUNCT
taxlaw-2853	488	31	liability	liability	NOUN
taxlaw-2853	488	32	for	for	ADP
taxlaw-2853	488	33	malpractice	malpractice	NOUN
taxlaw-2853	488	34	,	,	PUNCT
taxlaw-2853	488	35	loss	loss	NOUN
taxlaw-2853	488	36	of	of	ADP
taxlaw-2853	488	37	fee	fee	NOUN
taxlaw-2853	488	38	or	or	CCONJ
taxlaw-2853	488	39	other	other	ADJ
taxlaw-2853	488	40	economic	economic	ADJ
taxlaw-2853	488	41	loss	loss	NOUN
taxlaw-2853	488	42	,	,	PUNCT
taxlaw-2853	488	43	or	or	CCONJ
taxlaw-2853	488	44	damage	damage	NOUN
taxlaw-2853	488	45	to	to	ADP
taxlaw-2853	488	46	reputation	reputation	NOUN
taxlaw-2853	488	47	.	.	PUNCT
taxlaw-2853	488	48	”143	”143	NOUN
taxlaw-2853	488	49	in	in	ADP
taxlaw-2853	488	50	the	the	DET
taxlaw-2853	488	51	tax	tax	NOUN
taxlaw-2853	488	52	context	context	NOUN
taxlaw-2853	488	53	,	,	PUNCT
taxlaw-2853	488	54	the	the	DET
taxlaw-2853	488	55	self	self	NOUN
taxlaw-2853	488	56	-	-	PUNCT
taxlaw-2853	488	57	interested	interest	VERB
taxlaw-2853	488	58	lawyer	lawyer	NOUN
taxlaw-2853	488	59	would	would	AUX
taxlaw-2853	488	60	be	be	AUX
taxlaw-2853	488	61	conservative	conservative	ADJ
taxlaw-2853	488	62	or	or	CCONJ
taxlaw-2853	488	63	aggressive	aggressive	ADJ
taxlaw-2853	488	64	depending	depend	VERB
taxlaw-2853	488	65	on	on	ADP
taxlaw-2853	488	66	the	the	DET
taxlaw-2853	488	67	personal	personal	ADJ
taxlaw-2853	488	68	interests	interest	NOUN
taxlaw-2853	488	69	that	that	SCONJ
taxlaw-2853	488	70	she	she	PRON
taxlaw-2853	488	71	is	be	AUX
taxlaw-2853	488	72	trying	try	VERB
taxlaw-2853	488	73	to	to	PART
taxlaw-2853	488	74	maximize	maximize	VERB
taxlaw-2853	488	75	.	.	PUNCT
taxlaw-2853	489	1	for	for	ADP
taxlaw-2853	489	2	example	example	NOUN
taxlaw-2853	489	3	,	,	PUNCT
taxlaw-2853	489	4	she	she	PRON
taxlaw-2853	489	5	might	might	AUX
taxlaw-2853	489	6	approach	approach	VERB
taxlaw-2853	489	7	advising	advise	VERB
taxlaw-2853	489	8	to	to	PART
taxlaw-2853	489	9	avoid	avoid	VERB
taxlaw-2853	489	10	being	be	AUX
taxlaw-2853	489	11	subjected	subject	VERB
taxlaw-2853	489	12	to	to	ADP
taxlaw-2853	489	13	penalties	penalty	NOUN
taxlaw-2853	489	14	or	or	CCONJ
taxlaw-2853	489	15	she	she	PRON
taxlaw-2853	489	16	might	might	AUX
taxlaw-2853	489	17	approach	approach	VERB
taxlaw-2853	489	18	her	her	PRON
taxlaw-2853	489	19	role	role	NOUN
taxlaw-2853	489	20	aggressively	aggressively	ADV
taxlaw-2853	489	21	if	if	SCONJ
taxlaw-2853	489	22	she	she	PRON
taxlaw-2853	489	23	thinks	think	VERB
taxlaw-2853	489	24	that	that	PRON
taxlaw-2853	489	25	will	will	AUX
taxlaw-2853	489	26	maximize	maximize	VERB
taxlaw-2853	489	27	her	her	PRON
taxlaw-2853	489	28	revenue	revenue	NOUN
taxlaw-2853	489	29	stream	stream	NOUN
taxlaw-2853	489	30	by	by	ADP
taxlaw-2853	489	31	attracting	attract	VERB
taxlaw-2853	489	32	more	more	ADJ
taxlaw-2853	489	33	business	business	NOUN
taxlaw-2853	489	34	.	.	PUNCT
taxlaw-2853	490	1	“	"	PUNCT
taxlaw-2853	490	2	ultimately	ultimately	ADV
taxlaw-2853	490	3	,	,	PUNCT
taxlaw-2853	490	4	this	this	DET
taxlaw-2853	490	5	approach	approach	NOUN
taxlaw-2853	490	6	focuses	focus	VERB
taxlaw-2853	490	7	on	on	ADP
taxlaw-2853	490	8	the	the	DET
taxlaw-2853	490	9	lawyer	lawyer	NOUN
taxlaw-2853	490	10	’s	’s	PART
taxlaw-2853	490	11	level	level	NOUN
taxlaw-2853	490	12	of	of	ADP
taxlaw-2853	490	13	risk	risk	NOUN
taxlaw-2853	490	14	aversion	aversion	NOUN
taxlaw-2853	490	15	or	or	CCONJ
taxlaw-2853	490	16	risk	risk	NOUN
taxlaw-2853	490	17	seeking	seeking	NOUN
taxlaw-2853	490	18	,	,	PUNCT
taxlaw-2853	490	19	and	and	CCONJ
taxlaw-2853	490	20	this	this	PRON
taxlaw-2853	490	21	puts	put	VERB
taxlaw-2853	490	22	the	the	DET
taxlaw-2853	490	23	interests	interest	NOUN
taxlaw-2853	490	24	of	of	ADP
taxlaw-2853	490	25	the	the	DET
taxlaw-2853	490	26	lawyer	lawyer	NOUN
taxlaw-2853	490	27	ahead	ahead	ADV
taxlaw-2853	490	28	of	of	ADP
taxlaw-2853	490	29	the	the	DET
taxlaw-2853	490	30	interests	interest	NOUN
taxlaw-2853	490	31	of	of	ADP
taxlaw-2853	490	32	the	the	DET
taxlaw-2853	490	33	client	client	NOUN
taxlaw-2853	490	34	,	,	PUNCT
taxlaw-2853	490	35	which	which	PRON
taxlaw-2853	490	36	is	be	AUX
taxlaw-2853	490	37	problematic	problematic	ADJ
taxlaw-2853	490	38	under	under	ADP
taxlaw-2853	490	39	the	the	DET
taxlaw-2853	490	40	general	general	ADJ
taxlaw-2853	490	41	ethics	ethic	NOUN
taxlaw-2853	490	42	rules	rule	VERB
taxlaw-2853	490	43	applicable	applicable	ADJ
taxlaw-2853	490	44	to	to	ADP
taxlaw-2853	490	45	all	all	DET
taxlaw-2853	490	46	lawyers	lawyer	NOUN
taxlaw-2853	490	47	.	.	PUNCT
taxlaw-2853	490	48	”144	”144	PUNCT
taxlaw-2853	491	1	vii	vii	PROPN
taxlaw-2853	491	2	.	.	PUNCT
taxlaw-2853	492	1	other	other	ADJ
taxlaw-2853	492	2	approaches	approach	NOUN
taxlaw-2853	492	3	&	&	CCONJ
taxlaw-2853	492	4	combinations	combination	NOUN
taxlaw-2853	492	5	there	there	PRON
taxlaw-2853	492	6	are	be	VERB
taxlaw-2853	492	7	other	other	ADJ
taxlaw-2853	492	8	possible	possible	ADJ
taxlaw-2853	492	9	approaches	approach	NOUN
taxlaw-2853	492	10	as	as	ADV
taxlaw-2853	492	11	well	well	ADV
taxlaw-2853	492	12	,	,	PUNCT
taxlaw-2853	492	13	and	and	CCONJ
taxlaw-2853	492	14	different	different	ADJ
taxlaw-2853	492	15	approaches	approach	NOUN
taxlaw-2853	492	16	can	can	AUX
taxlaw-2853	492	17	be	be	AUX
taxlaw-2853	492	18	combined	combine	VERB
taxlaw-2853	492	19	.	.	PUNCT
taxlaw-2853	493	1	for	for	ADP
taxlaw-2853	493	2	example	example	NOUN
taxlaw-2853	493	3	:	:	PUNCT
taxlaw-2853	493	4	the	the	DET
taxlaw-2853	493	5	friend	friend	NOUN
taxlaw-2853	493	6	/	/	SYM
taxlaw-2853	493	7	counselor	counselor	NOUN
taxlaw-2853	493	8	approach	approach	NOUN
taxlaw-2853	493	9	,	,	PUNCT
taxlaw-2853	493	10	in	in	ADP
taxlaw-2853	493	11	particular	particular	ADJ
taxlaw-2853	493	12	,	,	PUNCT
taxlaw-2853	493	13	is	be	AUX
taxlaw-2853	493	14	easily	easily	ADV
taxlaw-2853	493	15	combinable	combinable	ADJ
taxlaw-2853	493	16	with	with	ADP
taxlaw-2853	493	17	the	the	DET
taxlaw-2853	493	18	hired	hire	VERB
taxlaw-2853	493	19	gun	gun	NOUN
taxlaw-2853	493	20	,	,	PUNCT
taxlaw-2853	493	21	legalist	legalist	ADJ
taxlaw-2853	493	22	,	,	PUNCT
taxlaw-2853	493	23	and	and	CCONJ
taxlaw-2853	493	24	authority	authority	NOUN
taxlaw-2853	493	25	conception	conception	NOUN
taxlaw-2853	493	26	approaches	approach	NOUN
taxlaw-2853	493	27	.	.	PUNCT
taxlaw-2853	494	1	with	with	ADP
taxlaw-2853	494	2	any	any	PRON
taxlaw-2853	494	3	of	of	ADP
taxlaw-2853	494	4	these	these	DET
taxlaw-2853	494	5	combinations	combination	NOUN
taxlaw-2853	494	6	,	,	PUNCT
taxlaw-2853	494	7	the	the	DET
taxlaw-2853	494	8	lawyer	lawyer	NOUN
taxlaw-2853	494	9	would	would	AUX
taxlaw-2853	494	10	take	take	VERB
taxlaw-2853	494	11	the	the	DET
taxlaw-2853	494	12	friend	friend	NOUN
taxlaw-2853	494	13	/	/	SYM
taxlaw-2853	494	14	counselor	counselor	NOUN
taxlaw-2853	494	15	approach	approach	NOUN
taxlaw-2853	494	16	as	as	ADP
taxlaw-2853	494	17	a	a	DET
taxlaw-2853	494	18	primary	primary	ADJ
taxlaw-2853	494	19	guideline	guideline	NOUN
taxlaw-2853	494	20	and	and	CCONJ
taxlaw-2853	494	21	then	then	ADV
taxlaw-2853	494	22	use	use	VERB
taxlaw-2853	494	23	the	the	DET
taxlaw-2853	494	24	other	other	ADJ
taxlaw-2853	494	25	approach	approach	NOUN
taxlaw-2853	494	26	to	to	PART
taxlaw-2853	494	27	provide	provide	VERB
taxlaw-2853	494	28	the	the	DET
taxlaw-2853	494	29	outer	outer	ADJ
taxlaw-2853	494	30	limit	limit	NOUN
taxlaw-2853	494	31	on	on	ADP
taxlaw-2853	494	32	how	how	SCONJ
taxlaw-2853	494	33	aggressive	aggressive	ADJ
taxlaw-2853	494	34	the	the	DET
taxlaw-2853	494	35	lawyer	lawyer	NOUN
taxlaw-2853	494	36	is	be	AUX
taxlaw-2853	494	37	willing	willing	ADJ
taxlaw-2853	494	38	to	to	PART
taxlaw-2853	494	39	be	be	AUX
taxlaw-2853	494	40	(	(	PUNCT
taxlaw-2853	494	41	and	and	CCONJ
taxlaw-2853	494	42	why	why	SCONJ
taxlaw-2853	494	43	)	)	PUNCT
taxlaw-2853	494	44	.	.	PUNCT
taxlaw-2853	495	1	thus	thus	ADV
taxlaw-2853	495	2	,	,	PUNCT
taxlaw-2853	495	3	if	if	SCONJ
taxlaw-2853	495	4	a	a	DET
taxlaw-2853	495	5	client	client	NOUN
taxlaw-2853	495	6	,	,	PUNCT
taxlaw-2853	495	7	after	after	SCONJ
taxlaw-2853	495	8	discussions	discussion	NOUN
taxlaw-2853	495	9	with	with	ADP
taxlaw-2853	495	10	the	the	DET
taxlaw-2853	495	11	friend	friend	NOUN
taxlaw-2853	495	12	/	/	SYM
taxlaw-2853	495	13	counselor	counselor	NOUN
taxlaw-2853	495	14	wants	want	VERB
taxlaw-2853	495	15	to	to	PART
taxlaw-2853	495	16	pursue	pursue	VERB
taxlaw-2853	495	17	a	a	DET
taxlaw-2853	495	18	strategy	strategy	NOUN
taxlaw-2853	495	19	for	for	ADP
taxlaw-2853	495	20	which	which	PRON
taxlaw-2853	495	21	there	there	PRON
taxlaw-2853	495	22	is	be	VERB
taxlaw-2853	495	23	only	only	ADV
taxlaw-2853	495	24	substantial	substantial	ADJ
taxlaw-2853	495	25	authority	authority	NOUN
taxlaw-2853	495	26	,	,	PUNCT
taxlaw-2853	495	27	the	the	DET
taxlaw-2853	495	28	lawyer	lawyer	NOUN
taxlaw-2853	495	29	who	who	PRON
taxlaw-2853	495	30	uses	use	VERB
taxlaw-2853	495	31	a	a	DET
taxlaw-2853	495	32	combination	combination	NOUN
taxlaw-2853	495	33	of	of	ADP
taxlaw-2853	495	34	the	the	DET
taxlaw-2853	495	35	friend	friend	NOUN
taxlaw-2853	495	36	/	/	SYM
taxlaw-2853	495	37	counselor	counselor	NOUN
taxlaw-2853	495	38	and	and	CCONJ
taxlaw-2853	495	39	hired	hire	VERB
taxlaw-2853	495	40	gun	gun	NOUN
taxlaw-2853	495	41	approaches	approach	NOUN
taxlaw-2853	495	42	would	would	AUX
taxlaw-2853	495	43	likely	likely	ADV
taxlaw-2853	495	44	assist	assist	VERB
taxlaw-2853	495	45	,	,	PUNCT
taxlaw-2853	495	46	but	but	CCONJ
taxlaw-2853	495	47	the	the	DET
taxlaw-2853	495	48	lawyer	lawyer	NOUN
taxlaw-2853	495	49	who	who	PRON
taxlaw-2853	495	50	uses	use	VERB
taxlaw-2853	495	51	a	a	DET
taxlaw-2853	495	52	combination	combination	NOUN
taxlaw-2853	495	53	of	of	ADP
taxlaw-2853	495	54	the	the	DET
taxlaw-2853	495	55	friend	friend	NOUN
taxlaw-2853	495	56	/	/	SYM
taxlaw-2853	495	57	counselor	counselor	NOUN
taxlaw-2853	495	58	and	and	CCONJ
taxlaw-2853	495	59	legalist	legalist	ADJ
taxlaw-2853	495	60	approaches	approach	NOUN
taxlaw-2853	495	61	would	would	AUX
taxlaw-2853	495	62	not.145	not.145	VERB
taxlaw-2853	495	63	viii	viii	PROPN
taxlaw-2853	495	64	.	.	PUNCT
taxlaw-2853	496	1	the	the	DET
taxlaw-2853	496	2	“	"	PUNCT
taxlaw-2853	496	3	right	right	ADJ
taxlaw-2853	496	4	”	"	PUNCT
taxlaw-2853	496	5	approach	approach	NOUN
taxlaw-2853	496	6	the	the	DET
taxlaw-2853	496	7	foregoing	forego	VERB
taxlaw-2853	496	8	lawyering	lawyere	VERB
taxlaw-2853	496	9	philosophies	philosophy	NOUN
taxlaw-2853	496	10	reflect	reflect	VERB
taxlaw-2853	496	11	different	different	ADJ
taxlaw-2853	496	12	possible	possible	ADJ
taxlaw-2853	496	13	professional	professional	ADJ
taxlaw-2853	496	14	identities	identity	NOUN
taxlaw-2853	496	15	for	for	ADP
taxlaw-2853	496	16	tax	tax	NOUN
taxlaw-2853	496	17	lawyers	lawyer	NOUN
taxlaw-2853	496	18	.	.	PUNCT
taxlaw-2853	497	1	there	there	PRON
taxlaw-2853	497	2	is	be	VERB
taxlaw-2853	497	3	no	no	DET
taxlaw-2853	497	4	consensus	consensus	NOUN
taxlaw-2853	497	5	in	in	ADP
taxlaw-2853	497	6	the	the	DET
taxlaw-2853	497	7	literature	literature	NOUN
taxlaw-2853	497	8	about	about	ADP
taxlaw-2853	497	9	which	which	DET
taxlaw-2853	497	10	approach	approach	NOUN
taxlaw-2853	497	11	is	be	AUX
taxlaw-2853	497	12	the	the	DET
taxlaw-2853	497	13	one	one	NUM
taxlaw-2853	497	14	“	"	PUNCT
taxlaw-2853	497	15	right	right	ADJ
taxlaw-2853	497	16	”	"	PUNCT
taxlaw-2853	497	17	approach	approach	NOUN
taxlaw-2853	497	18	for	for	ADP
taxlaw-2853	497	19	lawyers	lawyer	NOUN
taxlaw-2853	497	20	,	,	PUNCT
taxlaw-2853	497	21	in	in	ADP
taxlaw-2853	497	22	general	general	ADJ
taxlaw-2853	497	23	or	or	CCONJ
taxlaw-2853	497	24	in	in	ADP
taxlaw-2853	497	25	tax	tax	NOUN
taxlaw-2853	497	26	in	in	ADP
taxlaw-2853	497	27	particular.146	particular.146	NOUN
taxlaw-2853	497	28	each	each	PRON
taxlaw-2853	497	29	of	of	ADP
taxlaw-2853	497	30	the	the	DET
taxlaw-2853	497	31	foregoing	forego	VERB
taxlaw-2853	497	32	approaches	approach	NOUN
taxlaw-2853	497	33	(	(	PUNCT
taxlaw-2853	497	34	except	except	SCONJ
taxlaw-2853	497	35	the	the	DET
taxlaw-2853	497	36	purely	purely	ADV
taxlaw-2853	497	37	self	self	NOUN
taxlaw-2853	497	38	-	-	PUNCT
taxlaw-2853	497	39	interested	interest	VERB
taxlaw-2853	497	40	approach	approach	NOUN
taxlaw-2853	497	41	)	)	PUNCT
taxlaw-2853	497	42	reflects	reflect	VERB
taxlaw-2853	497	43	a	a	DET
taxlaw-2853	497	44	reasonable	reasonable	ADJ
taxlaw-2853	497	45	guideline	guideline	NOUN
taxlaw-2853	497	46	for	for	ADP
taxlaw-2853	497	47	ethical	ethical	ADJ
taxlaw-2853	497	48	practice	practice	NOUN
taxlaw-2853	497	49	.	.	PUNCT
taxlaw-2853	498	1	until	until	SCONJ
taxlaw-2853	498	2	a	a	DET
taxlaw-2853	498	3	consensus	consensus	NOUN
taxlaw-2853	498	4	is	be	AUX
taxlaw-2853	498	5	reached	reach	VERB
taxlaw-2853	498	6	regarding	regard	VERB
taxlaw-2853	498	7	the	the	DET
taxlaw-2853	498	8	“	"	PUNCT
taxlaw-2853	498	9	right	right	ADJ
taxlaw-2853	498	10	”	"	PUNCT
taxlaw-2853	498	11	approach	approach	NOUN
taxlaw-2853	498	12	141	141	NUM
taxlaw-2853	498	13	field	field	NOUN
taxlaw-2853	498	14	,	,	PUNCT
taxlaw-2853	498	15	supra	supra	PROPN
taxlaw-2853	498	16	note	note	PROPN
taxlaw-2853	498	17	19	19	NUM
taxlaw-2853	498	18	,	,	PUNCT
taxlaw-2853	498	19	at	at	ADP
taxlaw-2853	498	20	293	293	NUM
taxlaw-2853	498	21	.	.	PUNCT
taxlaw-2853	499	1	142	142	NUM
taxlaw-2853	500	1	i	i	PRON
taxlaw-2853	500	2	d.	d.	VERB
taxlaw-2853	500	3	at	at	ADP
taxlaw-2853	500	4	293	293	NUM
taxlaw-2853	500	5	-	-	SYM
taxlaw-2853	500	6	94	94	NUM
taxlaw-2853	500	7	.	.	PUNCT
taxlaw-2853	501	1	143	143	NUM
taxlaw-2853	501	2	crystal	crystal	NOUN
taxlaw-2853	501	3	,	,	PUNCT
taxlaw-2853	501	4	supra	supra	PROPN
taxlaw-2853	501	5	note	note	NOUN
taxlaw-2853	501	6	39	39	NUM
taxlaw-2853	501	7	,	,	PUNCT
taxlaw-2853	501	8	at	at	ADP
taxlaw-2853	501	9	1244	1244	NUM
taxlaw-2853	501	10	-	-	SYM
taxlaw-2853	501	11	45	45	NUM
taxlaw-2853	501	12	,	,	PUNCT
taxlaw-2853	501	13	1254	1254	NUM
taxlaw-2853	501	14	.	.	PUNCT
taxlaw-2853	502	1	144	144	NUM
taxlaw-2853	502	2	field	field	NOUN
taxlaw-2853	502	3	,	,	PUNCT
taxlaw-2853	502	4	supra	supra	PROPN
taxlaw-2853	502	5	note	note	PROPN
taxlaw-2853	502	6	19	19	NUM
taxlaw-2853	502	7	,	,	PUNCT
taxlaw-2853	502	8	at	at	ADP
taxlaw-2853	502	9	295	295	NUM
taxlaw-2853	502	10	.	.	PUNCT
taxlaw-2853	502	11	145	145	NUM
taxlaw-2853	503	1	i	i	PRON
taxlaw-2853	503	2	d.	d.	NOUN
taxlaw-2853	503	3	at	at	ADP
taxlaw-2853	503	4	296	296	NUM
taxlaw-2853	503	5	.	.	PUNCT
taxlaw-2853	504	1	146	146	NUM
taxlaw-2853	504	2	see	see	VERB
taxlaw-2853	504	3	,	,	PUNCT
taxlaw-2853	504	4	e.g.	e.g.	ADV
taxlaw-2853	504	5	,	,	PUNCT
taxlaw-2853	504	6	shaffer	shaffer	PROPN
taxlaw-2853	504	7	&	&	CCONJ
taxlaw-2853	504	8	cochran	cochran	PROPN
taxlaw-2853	504	9	,	,	PUNCT
taxlaw-2853	504	10	supra	supra	PROPN
taxlaw-2853	504	11	note	note	PROPN
taxlaw-2853	504	12	127	127	NUM
taxlaw-2853	504	13	(	(	PUNCT
taxlaw-2853	504	14	presenting	present	VERB
taxlaw-2853	504	15	very	very	ADV
taxlaw-2853	504	16	different	different	ADJ
taxlaw-2853	504	17	possible	possible	ADJ
taxlaw-2853	504	18	lawyering	lawyering	NOUN
taxlaw-2853	504	19	approaches	approach	NOUN
taxlaw-2853	504	20	)	)	PUNCT
taxlaw-2853	504	21	;	;	PUNCT
taxlaw-2853	504	22	crystal	crystal	NOUN
taxlaw-2853	504	23	,	,	PUNCT
taxlaw-2853	504	24	philosophy	philosophy	NOUN
taxlaw-2853	504	25	,	,	PUNCT
taxlaw-2853	504	26	supra	supra	PROPN
taxlaw-2853	504	27	note	note	NOUN
taxlaw-2853	504	28	44	44	NUM
taxlaw-2853	504	29	,	,	PUNCT
taxlaw-2853	504	30	at	at	ADP
taxlaw-2853	504	31	76	76	NUM
taxlaw-2853	504	32	(	(	PUNCT
taxlaw-2853	504	33	explaining	explain	VERB
taxlaw-2853	504	34	that	that	SCONJ
taxlaw-2853	504	35	“	"	PUNCT
taxlaw-2853	504	36	[	[	X
taxlaw-2853	504	37	t]he	t]he	ADV
taxlaw-2853	504	38	discretionary	discretionary	ADJ
taxlaw-2853	504	39	nature	nature	NOUN
taxlaw-2853	504	40	of	of	ADP
taxlaw-2853	504	41	practice	practice	NOUN
taxlaw-2853	504	42	demands	demand	NOUN
taxlaw-2853	504	43	that	that	SCONJ
taxlaw-2853	504	44	lawyers	lawyer	NOUN
taxlaw-2853	504	45	adopt	adopt	VERB
taxlaw-2853	504	46	a	a	DET
taxlaw-2853	504	47	philosophy	philosophy	NOUN
taxlaw-2853	504	48	of	of	ADP
taxlaw-2853	504	49	lawyering	lawyere	VERB
taxlaw-2853	504	50	[	[	X
taxlaw-2853	504	51	,	,	PUNCT
taxlaw-2853	504	52	y]et	y]et	PROPN
taxlaw-2853	504	53	the	the	DET
taxlaw-2853	504	54	lack	lack	NOUN
taxlaw-2853	504	55	of	of	ADP
taxlaw-2853	504	56	professional	professional	ADJ
taxlaw-2853	504	57	consensus	consensus	NOUN
taxlaw-2853	504	58	means	mean	VERB
taxlaw-2853	504	59	that	that	SCONJ
taxlaw-2853	504	60	lawyers	lawyer	NOUN
taxlaw-2853	504	61	receive	receive	VERB
taxlaw-2853	504	62	little	little	ADJ
taxlaw-2853	504	63	guidance	guidance	NOUN
taxlaw-2853	504	64	about	about	ADP
taxlaw-2853	504	65	how	how	SCONJ
taxlaw-2853	504	66	to	to	PART
taxlaw-2853	504	67	go	go	VERB
taxlaw-2853	504	68	about	about	ADP
taxlaw-2853	504	69	developing	develop	VERB
taxlaw-2853	504	70	such	such	DET
taxlaw-2853	504	71	a	a	DET
taxlaw-2853	504	72	philosophy	philosophy	NOUN
taxlaw-2853	504	73	.	.	PUNCT
taxlaw-2853	504	74	”	"	PUNCT
taxlaw-2853	504	75	)	)	PUNCT
taxlaw-2853	504	76	.	.	PUNCT
taxlaw-2853	505	1	240	240	NUM
taxlaw-2853	505	2	columbia	columbia	PROPN
taxlaw-2853	505	3	journal	journal	PROPN
taxlaw-2853	505	4	of	of	ADP
taxlaw-2853	505	5	tax	tax	NOUN
taxlaw-2853	505	6	law	law	NOUN
taxlaw-2853	506	1	[	[	X
taxlaw-2853	506	2	vol.8:215	vol.8:215	NOUN
taxlaw-2853	506	3	to	to	ADP
taxlaw-2853	506	4	ethical	ethical	ADJ
taxlaw-2853	506	5	professional	professional	ADJ
taxlaw-2853	506	6	identity	identity	NOUN
taxlaw-2853	506	7	(	(	PUNCT
taxlaw-2853	506	8	something	something	PRON
taxlaw-2853	506	9	that	that	PRON
taxlaw-2853	506	10	is	be	AUX
taxlaw-2853	506	11	quite	quite	ADV
taxlaw-2853	506	12	unlikely	unlikely	ADJ
taxlaw-2853	506	13	to	to	PART
taxlaw-2853	506	14	occur	occur	VERB
taxlaw-2853	506	15	)	)	PUNCT
taxlaw-2853	506	16	,	,	PUNCT
taxlaw-2853	506	17	lawyering	lawyere	VERB
taxlaw-2853	506	18	philosophy	philosophy	NOUN
taxlaw-2853	506	19	and	and	CCONJ
taxlaw-2853	506	20	professional	professional	ADJ
taxlaw-2853	506	21	identity	identity	NOUN
taxlaw-2853	506	22	remain	remain	VERB
taxlaw-2853	506	23	deeply	deeply	ADV
taxlaw-2853	506	24	personal	personal	ADJ
taxlaw-2853	506	25	matters	matter	NOUN
taxlaw-2853	506	26	on	on	ADP
taxlaw-2853	506	27	which	which	PRON
taxlaw-2853	506	28	practitioners	practitioner	NOUN
taxlaw-2853	506	29	will	will	AUX
taxlaw-2853	506	30	understandably	understandably	ADV
taxlaw-2853	506	31	differ	differ	VERB
taxlaw-2853	506	32	.	.	PUNCT
taxlaw-2853	507	1	iv	iv	X
taxlaw-2853	507	2	.	.	PUNCT
taxlaw-2853	508	1	employing	employ	VERB
taxlaw-2853	508	2	exercises	exercise	NOUN
taxlaw-2853	508	3	to	to	PART
taxlaw-2853	508	4	engage	engage	VERB
taxlaw-2853	508	5	students	student	NOUN
taxlaw-2853	508	6	in	in	ADP
taxlaw-2853	508	7	reflection	reflection	NOUN
taxlaw-2853	508	8	&	&	CCONJ
taxlaw-2853	508	9	discussion	discussion	NOUN
taxlaw-2853	508	10	about	about	ADP
taxlaw-2853	508	11	ethical	ethical	ADJ
taxlaw-2853	508	12	professional	professional	ADJ
taxlaw-2853	508	13	identity	identity	NOUN
taxlaw-2853	508	14	in	in	ADP
taxlaw-2853	508	15	tax	tax	NOUN
taxlaw-2853	508	16	practice	practice	NOUN
taxlaw-2853	508	17	for	for	ADP
taxlaw-2853	508	18	a	a	DET
taxlaw-2853	508	19	professor	professor	NOUN
taxlaw-2853	508	20	who	who	PRON
taxlaw-2853	508	21	is	be	AUX
taxlaw-2853	508	22	persuaded	persuade	VERB
taxlaw-2853	508	23	that	that	SCONJ
taxlaw-2853	508	24	(	(	PUNCT
taxlaw-2853	508	25	a	a	X
taxlaw-2853	508	26	)	)	PUNCT
taxlaw-2853	508	27	helping	help	VERB
taxlaw-2853	508	28	students	student	NOUN
taxlaw-2853	508	29	develop	develop	VERB
taxlaw-2853	508	30	their	their	PRON
taxlaw-2853	508	31	individual	individual	ADJ
taxlaw-2853	508	32	professional	professional	ADJ
taxlaw-2853	508	33	identities	identity	NOUN
taxlaw-2853	508	34	is	be	AUX
taxlaw-2853	508	35	a	a	DET
taxlaw-2853	508	36	valuable	valuable	ADJ
taxlaw-2853	508	37	endeavor	endeavor	NOUN
taxlaw-2853	508	38	,	,	PUNCT
taxlaw-2853	508	39	(	(	PUNCT
taxlaw-2853	508	40	b	b	X
taxlaw-2853	508	41	)	)	PUNCT
taxlaw-2853	508	42	doing	do	VERB
taxlaw-2853	508	43	so	so	ADV
taxlaw-2853	508	44	is	be	AUX
taxlaw-2853	508	45	of	of	ADP
taxlaw-2853	508	46	particular	particular	ADJ
taxlaw-2853	508	47	importance	importance	NOUN
taxlaw-2853	508	48	in	in	ADP
taxlaw-2853	508	49	tax	tax	NOUN
taxlaw-2853	508	50	law	law	NOUN
taxlaw-2853	508	51	,	,	PUNCT
taxlaw-2853	508	52	and	and	CCONJ
taxlaw-2853	508	53	(	(	PUNCT
taxlaw-2853	508	54	c	c	X
taxlaw-2853	508	55	)	)	PUNCT
taxlaw-2853	508	56	the	the	DET
taxlaw-2853	508	57	traditional	traditional	ADJ
taxlaw-2853	508	58	tax	tax	NOUN
taxlaw-2853	508	59	classroom	classroom	NOUN
taxlaw-2853	508	60	should	should	AUX
taxlaw-2853	508	61	be	be	AUX
taxlaw-2853	508	62	leveraged	leverage	VERB
taxlaw-2853	508	63	as	as	ADP
taxlaw-2853	508	64	part	part	NOUN
taxlaw-2853	508	65	of	of	ADP
taxlaw-2853	508	66	this	this	DET
taxlaw-2853	508	67	effort	effort	NOUN
taxlaw-2853	508	68	,	,	PUNCT
taxlaw-2853	508	69	the	the	DET
taxlaw-2853	508	70	next	next	ADJ
taxlaw-2853	508	71	question	question	NOUN
taxlaw-2853	508	72	is	be	AUX
taxlaw-2853	508	73	,	,	PUNCT
taxlaw-2853	508	74	“	"	PUNCT
taxlaw-2853	508	75	how	how	SCONJ
taxlaw-2853	508	76	?	?	PUNCT
taxlaw-2853	508	77	”	"	PUNCT
taxlaw-2853	509	1	unfortunately	unfortunately	ADV
taxlaw-2853	509	2	,	,	PUNCT
taxlaw-2853	509	3	existing	exist	VERB
taxlaw-2853	509	4	resources	resource	NOUN
taxlaw-2853	509	5	are	be	AUX
taxlaw-2853	509	6	limited.147	limited.147	NOUN
taxlaw-2853	509	7	there	there	PRON
taxlaw-2853	509	8	are	be	VERB
taxlaw-2853	509	9	good	good	ADJ
taxlaw-2853	509	10	materials	material	NOUN
taxlaw-2853	509	11	for	for	ADP
taxlaw-2853	509	12	teaching	teach	VERB
taxlaw-2853	509	13	tax	tax	NOUN
taxlaw-2853	509	14	ethics	ethic	NOUN
taxlaw-2853	509	15	,	,	PUNCT
taxlaw-2853	509	16	but	but	CCONJ
taxlaw-2853	509	17	those	those	DET
taxlaw-2853	509	18	materials	material	NOUN
taxlaw-2853	509	19	generally	generally	ADV
taxlaw-2853	509	20	focus	focus	VERB
taxlaw-2853	509	21	on	on	ADP
taxlaw-2853	509	22	teaching	teach	VERB
taxlaw-2853	509	23	the	the	DET
taxlaw-2853	509	24	tax	tax	NOUN
taxlaw-2853	509	25	rules	rule	NOUN
taxlaw-2853	509	26	and	and	CCONJ
taxlaw-2853	509	27	standards	standard	NOUN
taxlaw-2853	509	28	of	of	ADP
taxlaw-2853	509	29	practice	practice	NOUN
taxlaw-2853	509	30	;	;	PUNCT
taxlaw-2853	509	31	to	to	ADP
taxlaw-2853	509	32	the	the	DET
taxlaw-2853	509	33	extent	extent	NOUN
taxlaw-2853	509	34	that	that	SCONJ
taxlaw-2853	509	35	these	these	DET
taxlaw-2853	509	36	materials	material	NOUN
taxlaw-2853	509	37	implicate	implicate	VERB
taxlaw-2853	509	38	professional	professional	ADJ
taxlaw-2853	509	39	identity	identity	NOUN
taxlaw-2853	509	40	issues	issue	NOUN
taxlaw-2853	509	41	,	,	PUNCT
taxlaw-2853	509	42	the	the	DET
taxlaw-2853	509	43	materials	material	NOUN
taxlaw-2853	509	44	are	be	AUX
taxlaw-2853	509	45	designed	design	VERB
taxlaw-2853	509	46	for	for	ADP
taxlaw-2853	509	47	tax	tax	NOUN
taxlaw-2853	509	48	ethics	ethic	NOUN
taxlaw-2853	509	49	courses	course	NOUN
taxlaw-2853	509	50	and	and	CCONJ
taxlaw-2853	509	51	are	be	AUX
taxlaw-2853	509	52	generally	generally	ADV
taxlaw-2853	509	53	not	not	PART
taxlaw-2853	509	54	designed	design	VERB
taxlaw-2853	509	55	to	to	PART
taxlaw-2853	509	56	be	be	AUX
taxlaw-2853	509	57	excerpted	excerpt	VERB
taxlaw-2853	509	58	and	and	CCONJ
taxlaw-2853	509	59	used	use	VERB
taxlaw-2853	509	60	in	in	ADP
taxlaw-2853	509	61	other	other	ADJ
taxlaw-2853	509	62	tax	tax	NOUN
taxlaw-2853	509	63	courses.148	courses.148	NOUN
taxlaw-2853	509	64	further	far	ADV
taxlaw-2853	509	65	,	,	PUNCT
taxlaw-2853	509	66	textbooks	textbook	NOUN
taxlaw-2853	509	67	for	for	ADP
taxlaw-2853	509	68	traditional	traditional	ADJ
taxlaw-2853	509	69	substantive	substantive	ADJ
taxlaw-2853	509	70	tax	tax	NOUN
taxlaw-2853	509	71	courses	course	NOUN
taxlaw-2853	509	72	generally	generally	ADV
taxlaw-2853	509	73	focus	focus	VERB
taxlaw-2853	509	74	(	(	PUNCT
taxlaw-2853	509	75	understandably	understandably	ADV
taxlaw-2853	509	76	so	so	ADV
taxlaw-2853	509	77	)	)	PUNCT
taxlaw-2853	509	78	on	on	ADP
taxlaw-2853	509	79	teaching	teach	VERB
taxlaw-2853	509	80	the	the	DET
taxlaw-2853	509	81	substantive	substantive	ADJ
taxlaw-2853	509	82	law	law	NOUN
taxlaw-2853	509	83	rather	rather	ADV
taxlaw-2853	509	84	than	than	ADP
taxlaw-2853	509	85	on	on	ADP
taxlaw-2853	509	86	helping	help	VERB
taxlaw-2853	509	87	students	student	NOUN
taxlaw-2853	509	88	determine	determine	VERB
taxlaw-2853	509	89	how	how	SCONJ
taxlaw-2853	509	90	to	to	PART
taxlaw-2853	509	91	handle	handle	VERB
taxlaw-2853	509	92	difficult	difficult	ADJ
taxlaw-2853	509	93	discretionary	discretionary	ADJ
taxlaw-2853	509	94	decisions	decision	NOUN
taxlaw-2853	509	95	that	that	PRON
taxlaw-2853	509	96	may	may	AUX
taxlaw-2853	509	97	arise	arise	VERB
taxlaw-2853	509	98	when	when	SCONJ
taxlaw-2853	509	99	using	use	VERB
taxlaw-2853	509	100	that	that	DET
taxlaw-2853	509	101	substantive	substantive	ADJ
taxlaw-2853	509	102	law	law	NOUN
taxlaw-2853	509	103	to	to	PART
taxlaw-2853	509	104	advise	advise	VERB
taxlaw-2853	509	105	clients	client	NOUN
taxlaw-2853	509	106	.	.	PUNCT
taxlaw-2853	510	1	thus	thus	ADV
taxlaw-2853	510	2	,	,	PUNCT
taxlaw-2853	510	3	this	this	DET
taxlaw-2853	510	4	section	section	NOUN
taxlaw-2853	510	5	tries	try	VERB
taxlaw-2853	510	6	to	to	PART
taxlaw-2853	510	7	fill	fill	VERB
taxlaw-2853	510	8	the	the	DET
taxlaw-2853	510	9	resource	resource	NOUN
taxlaw-2853	510	10	gap	gap	NOUN
taxlaw-2853	510	11	by	by	ADP
taxlaw-2853	510	12	describing	describe	VERB
taxlaw-2853	510	13	exercises	exercise	NOUN
taxlaw-2853	510	14	that	that	SCONJ
taxlaw-2853	510	15	i	i	PRON
taxlaw-2853	510	16	developed	develop	VERB
taxlaw-2853	510	17	and	and	CCONJ
taxlaw-2853	510	18	used	use	VERB
taxlaw-2853	510	19	for	for	ADP
taxlaw-2853	510	20	my	my	PRON
taxlaw-2853	510	21	upper	upper	ADJ
taxlaw-2853	510	22	-	-	PUNCT
taxlaw-2853	510	23	division	division	NOUN
taxlaw-2853	510	24	tax	tax	NOUN
taxlaw-2853	510	25	classes149	classes149	NOUN
taxlaw-2853	510	26	in	in	ADP
taxlaw-2853	510	27	an	an	DET
taxlaw-2853	510	28	effort	effort	NOUN
taxlaw-2853	510	29	to	to	PART
taxlaw-2853	510	30	help	help	VERB
taxlaw-2853	510	31	students	student	NOUN
taxlaw-2853	510	32	answer	answer	VERB
taxlaw-2853	510	33	the	the	DET
taxlaw-2853	510	34	very	very	ADV
taxlaw-2853	510	35	personal	personal	ADJ
taxlaw-2853	510	36	questions	question	NOUN
taxlaw-2853	510	37	of	of	ADP
taxlaw-2853	510	38	,	,	PUNCT
taxlaw-2853	510	39	“	"	PUNCT
taxlaw-2853	510	40	who	who	PRON
taxlaw-2853	510	41	am	be	AUX
taxlaw-2853	510	42	i	i	PRON
taxlaw-2853	510	43	as	as	ADP
taxlaw-2853	510	44	a	a	DET
taxlaw-2853	510	45	member	member	NOUN
taxlaw-2853	510	46	of	of	ADP
taxlaw-2853	510	47	[	[	X
taxlaw-2853	510	48	the	the	DET
taxlaw-2853	510	49	tax	tax	NOUN
taxlaw-2853	510	50	]	]	PUNCT
taxlaw-2853	510	51	profession	profession	NOUN
taxlaw-2853	510	52	?	?	PUNCT
taxlaw-2853	510	53	.	.	PUNCT
taxlaw-2853	510	54	.	.	PUNCT
taxlaw-2853	510	55	.	.	PUNCT
taxlaw-2853	511	1	[	[	X
taxlaw-2853	511	2	w]hat	w]hat	PRON
taxlaw-2853	511	3	do	do	AUX
taxlaw-2853	511	4	i	i	PRON
taxlaw-2853	511	5	want	want	VERB
taxlaw-2853	511	6	to	to	PART
taxlaw-2853	511	7	be	be	AUX
taxlaw-2853	511	8	like	like	ADP
taxlaw-2853	511	9	in	in	ADP
taxlaw-2853	511	10	my	my	PRON
taxlaw-2853	511	11	professional	professional	ADJ
taxlaw-2853	511	12	role	role	NOUN
taxlaw-2853	511	13	[	[	X
taxlaw-2853	511	14	as	as	ADP
taxlaw-2853	511	15	a	a	DET
taxlaw-2853	511	16	tax	tax	NOUN
taxlaw-2853	511	17	lawyer	lawyer	NOUN
taxlaw-2853	511	18	]	]	PUNCT
taxlaw-2853	511	19	?	?	PUNCT
taxlaw-2853	512	1	and	and	CCONJ
taxlaw-2853	512	2	what	what	DET
taxlaw-2853	512	3	place	place	NOUN
taxlaw-2853	512	4	do	do	AUX
taxlaw-2853	512	5	ethicalsocial	ethicalsocial	ADJ
taxlaw-2853	512	6	values	value	NOUN
taxlaw-2853	512	7	have	have	VERB
taxlaw-2853	512	8	in	in	ADP
taxlaw-2853	512	9	my	my	PRON
taxlaw-2853	512	10	core	core	NOUN
taxlaw-2853	512	11	sense	sense	NOUN
taxlaw-2853	512	12	of	of	ADP
taxlaw-2853	512	13	[	[	X
taxlaw-2853	512	14	tax	tax	X
taxlaw-2853	512	15	]	]	X
taxlaw-2853	512	16	professional	professional	NOUN
taxlaw-2853	512	17	identity?”150	identity?”150	ADP
taxlaw-2853	512	18	the	the	DET
taxlaw-2853	512	19	pedagogical	pedagogical	ADJ
taxlaw-2853	512	20	approach	approach	NOUN
taxlaw-2853	512	21	described	describe	VERB
taxlaw-2853	512	22	in	in	ADP
taxlaw-2853	512	23	this	this	DET
taxlaw-2853	512	24	section	section	NOUN
taxlaw-2853	512	25	is	be	AUX
taxlaw-2853	512	26	certainly	certainly	ADV
taxlaw-2853	512	27	not	not	PART
taxlaw-2853	512	28	the	the	DET
taxlaw-2853	512	29	only	only	ADJ
taxlaw-2853	512	30	approach	approach	NOUN
taxlaw-2853	512	31	to	to	ADP
taxlaw-2853	512	32	fostering	foster	VERB
taxlaw-2853	512	33	ethical	ethical	ADJ
taxlaw-2853	512	34	professional	professional	ADJ
taxlaw-2853	512	35	identity	identity	NOUN
taxlaw-2853	512	36	in	in	ADP
taxlaw-2853	512	37	the	the	DET
taxlaw-2853	512	38	traditional	traditional	ADJ
taxlaw-2853	512	39	tax	tax	NOUN
taxlaw-2853	512	40	classroom	classroom	NOUN
taxlaw-2853	512	41	,	,	PUNCT
taxlaw-2853	512	42	and	and	CCONJ
taxlaw-2853	512	43	it	it	PRON
taxlaw-2853	512	44	may	may	AUX
taxlaw-2853	512	45	not	not	PART
taxlaw-2853	512	46	necessarily	necessarily	ADV
taxlaw-2853	512	47	be	be	AUX
taxlaw-2853	512	48	the	the	DET
taxlaw-2853	512	49	“	"	PUNCT
taxlaw-2853	512	50	right	right	NOUN
taxlaw-2853	512	51	”	"	PUNCT
taxlaw-2853	512	52	or	or	CCONJ
taxlaw-2853	512	53	“	"	PUNCT
taxlaw-2853	512	54	best	good	ADJ
taxlaw-2853	512	55	”	"	PUNCT
taxlaw-2853	512	56	approach	approach	NOUN
taxlaw-2853	512	57	.	.	PUNCT
taxlaw-2853	513	1	but	but	CCONJ
taxlaw-2853	513	2	these	these	DET
taxlaw-2853	513	3	exercises	exercise	NOUN
taxlaw-2853	513	4	are	be	AUX
taxlaw-2853	513	5	grounded	ground	VERB
taxlaw-2853	513	6	in	in	ADP
taxlaw-2853	513	7	the	the	DET
taxlaw-2853	513	8	research	research	NOUN
taxlaw-2853	513	9	about	about	ADP
taxlaw-2853	513	10	professional	professional	ADJ
taxlaw-2853	513	11	formation	formation	NOUN
taxlaw-2853	513	12	,	,	PUNCT
taxlaw-2853	513	13	draw	draw	VERB
taxlaw-2853	513	14	on	on	ADP
taxlaw-2853	513	15	the	the	DET
taxlaw-2853	513	16	lessons	lesson	NOUN
taxlaw-2853	513	17	from	from	ADP
taxlaw-2853	513	18	learning	learn	VERB
taxlaw-2853	513	19	theory,151	theory,151	NOUN
taxlaw-2853	513	20	and	and	CCONJ
taxlaw-2853	513	21	have	have	AUX
taxlaw-2853	513	22	worked	work	VERB
taxlaw-2853	513	23	well	well	ADV
taxlaw-2853	513	24	with	with	ADP
taxlaw-2853	513	25	my	my	PRON
taxlaw-2853	513	26	students.152	students.152	NOUN
taxlaw-2853	513	27	thus	thus	ADV
taxlaw-2853	513	28	,	,	PUNCT
taxlaw-2853	513	29	my	my	PRON
taxlaw-2853	513	30	modest	modest	ADJ
taxlaw-2853	513	31	goal	goal	NOUN
taxlaw-2853	513	32	is	be	AUX
taxlaw-2853	513	33	to	to	PART
taxlaw-2853	513	34	contribute	contribute	VERB
taxlaw-2853	513	35	to	to	ADP
taxlaw-2853	513	36	our	our	PRON
taxlaw-2853	513	37	collective	collective	ADJ
taxlaw-2853	513	38	ability	ability	NOUN
taxlaw-2853	513	39	to	to	PART
taxlaw-2853	513	40	help	help	VERB
taxlaw-2853	513	41	our	our	PRON
taxlaw-2853	513	42	tax	tax	NOUN
taxlaw-2853	513	43	students	student	NOUN
taxlaw-2853	513	44	with	with	ADP
taxlaw-2853	513	45	the	the	DET
taxlaw-2853	513	46	challenge	challenge	NOUN
taxlaw-2853	513	47	of	of	ADP
taxlaw-2853	513	48	professional	professional	ADJ
taxlaw-2853	513	49	identity	identity	NOUN
taxlaw-2853	513	50	development	development	NOUN
taxlaw-2853	513	51	.	.	PUNCT
taxlaw-2853	514	1	i	i	PRON
taxlaw-2853	514	2	encourage	encourage	VERB
taxlaw-2853	514	3	tax	tax	NOUN
taxlaw-2853	514	4	147	147	NUM
taxlaw-2853	514	5	but	but	CCONJ
taxlaw-2853	514	6	see	see	VERB
taxlaw-2853	514	7	,	,	PUNCT
taxlaw-2853	514	8	e.g.	e.g.	ADV
taxlaw-2853	514	9	,	,	PUNCT
taxlaw-2853	514	10	thomas	thomas	PROPN
taxlaw-2853	514	11	j.	j.	PROPN
taxlaw-2853	514	12	purcell	purcell	PROPN
taxlaw-2853	514	13	iii	iii	PROPN
taxlaw-2853	514	14	,	,	PUNCT
taxlaw-2853	514	15	integrating	integrate	VERB
taxlaw-2853	514	16	tax	tax	NOUN
taxlaw-2853	514	17	ethics	ethic	NOUN
taxlaw-2853	514	18	into	into	ADP
taxlaw-2853	514	19	the	the	DET
taxlaw-2853	514	20	first	first	ADJ
taxlaw-2853	514	21	tax	tax	NOUN
taxlaw-2853	514	22	course	course	NOUN
taxlaw-2853	514	23	,	,	PUNCT
taxlaw-2853	514	24	the	the	DET
taxlaw-2853	514	25	tax	tax	NOUN
taxlaw-2853	514	26	adviser	adviser	NOUN
taxlaw-2853	514	27	(	(	PUNCT
taxlaw-2853	514	28	nov	nov	PROPN
taxlaw-2853	514	29	.	.	PROPN
taxlaw-2853	514	30	1	1	NUM
taxlaw-2853	514	31	,	,	PUNCT
taxlaw-2853	514	32	2013	2013	NUM
taxlaw-2853	514	33	)	)	PUNCT
taxlaw-2853	514	34	.	.	PUNCT
taxlaw-2853	515	1	148	148	NUM
taxlaw-2853	515	2	see	see	VERB
taxlaw-2853	515	3	supra	supra	PROPN
taxlaw-2853	515	4	note	note	PROPN
taxlaw-2853	515	5	17	17	NUM
taxlaw-2853	515	6	.	.	NOUN
taxlaw-2853	515	7	149	149	NUM
taxlaw-2853	516	1	i	i	PRON
taxlaw-2853	516	2	have	have	AUX
taxlaw-2853	516	3	used	use	VERB
taxlaw-2853	516	4	a	a	DET
taxlaw-2853	516	5	version	version	NOUN
taxlaw-2853	516	6	of	of	ADP
taxlaw-2853	516	7	this	this	DET
taxlaw-2853	516	8	exercise	exercise	NOUN
taxlaw-2853	516	9	each	each	PRON
taxlaw-2853	516	10	of	of	ADP
taxlaw-2853	516	11	the	the	DET
taxlaw-2853	516	12	past	past	ADJ
taxlaw-2853	516	13	six	six	NUM
taxlaw-2853	516	14	times	time	NOUN
taxlaw-2853	516	15	i	i	PRON
taxlaw-2853	516	16	have	have	AUX
taxlaw-2853	516	17	taught	teach	VERB
taxlaw-2853	516	18	my	my	PRON
taxlaw-2853	516	19	upper	upper	ADJ
taxlaw-2853	516	20	-	-	PUNCT
taxlaw-2853	516	21	division	division	NOUN
taxlaw-2853	516	22	tax	tax	NOUN
taxlaw-2853	516	23	seminar	seminar	NOUN
taxlaw-2853	516	24	,	,	PUNCT
taxlaw-2853	516	25	and	and	CCONJ
taxlaw-2853	516	26	i	i	PRON
taxlaw-2853	516	27	have	have	AUX
taxlaw-2853	516	28	twice	twice	ADV
taxlaw-2853	516	29	used	use	VERB
taxlaw-2853	516	30	a	a	DET
taxlaw-2853	516	31	shortened	shorten	VERB
taxlaw-2853	516	32	approach	approach	NOUN
taxlaw-2853	516	33	to	to	ADP
taxlaw-2853	516	34	this	this	DET
taxlaw-2853	516	35	exercise	exercise	NOUN
taxlaw-2853	516	36	in	in	ADP
taxlaw-2853	516	37	my	my	PRON
taxlaw-2853	516	38	business	business	NOUN
taxlaw-2853	516	39	(	(	PUNCT
taxlaw-2853	516	40	combined	combine	VERB
taxlaw-2853	516	41	corporate	corporate	ADJ
taxlaw-2853	516	42	and	and	CCONJ
taxlaw-2853	516	43	partnership	partnership	NOUN
taxlaw-2853	516	44	)	)	PUNCT
taxlaw-2853	516	45	tax	tax	NOUN
taxlaw-2853	516	46	class	class	NOUN
taxlaw-2853	516	47	.	.	PUNCT
taxlaw-2853	517	1	specifically	specifically	ADV
taxlaw-2853	517	2	,	,	PUNCT
taxlaw-2853	517	3	in	in	ADP
taxlaw-2853	517	4	my	my	PRON
taxlaw-2853	517	5	business	business	NOUN
taxlaw-2853	517	6	tax	tax	NOUN
taxlaw-2853	517	7	course	course	NOUN
taxlaw-2853	517	8	,	,	PUNCT
taxlaw-2853	517	9	i	i	PRON
taxlaw-2853	517	10	only	only	ADV
taxlaw-2853	517	11	run	run	VERB
taxlaw-2853	517	12	the	the	DET
taxlaw-2853	517	13	first	first	ADJ
taxlaw-2853	517	14	part	part	NOUN
taxlaw-2853	517	15	of	of	ADP
taxlaw-2853	517	16	the	the	DET
taxlaw-2853	517	17	exercise	exercise	NOUN
taxlaw-2853	517	18	,	,	PUNCT
taxlaw-2853	517	19	and	and	CCONJ
taxlaw-2853	517	20	i	i	PRON
taxlaw-2853	517	21	use	use	VERB
taxlaw-2853	517	22	only	only	ADV
taxlaw-2853	517	23	a	a	DET
taxlaw-2853	517	24	subset	subset	NOUN
taxlaw-2853	517	25	of	of	ADP
taxlaw-2853	517	26	the	the	DET
taxlaw-2853	517	27	statements	statement	NOUN
taxlaw-2853	517	28	.	.	PUNCT
taxlaw-2853	518	1	see	see	VERB
taxlaw-2853	518	2	infra	infra	NOUN
taxlaw-2853	518	3	part	part	NOUN
taxlaw-2853	518	4	v.a	v.a	PROPN
taxlaw-2853	518	5	.	.	PROPN
taxlaw-2853	518	6	(	(	PUNCT
taxlaw-2853	518	7	discussing	discuss	VERB
taxlaw-2853	518	8	how	how	SCONJ
taxlaw-2853	518	9	to	to	PART
taxlaw-2853	518	10	shorten	shorten	VERB
taxlaw-2853	518	11	the	the	DET
taxlaw-2853	518	12	exercise	exercise	NOUN
taxlaw-2853	518	13	)	)	PUNCT
taxlaw-2853	518	14	.	.	PUNCT
taxlaw-2853	519	1	in	in	ADP
taxlaw-2853	519	2	my	my	PRON
taxlaw-2853	519	3	business	business	NOUN
taxlaw-2853	519	4	tax	tax	NOUN
taxlaw-2853	519	5	class	class	NOUN
taxlaw-2853	519	6	,	,	PUNCT
taxlaw-2853	519	7	i	i	PRON
taxlaw-2853	519	8	engaged	engage	VERB
taxlaw-2853	519	9	this	this	DET
taxlaw-2853	519	10	discussion	discussion	NOUN
taxlaw-2853	519	11	immediately	immediately	ADV
taxlaw-2853	519	12	after	after	SCONJ
taxlaw-2853	519	13	i	i	PRON
taxlaw-2853	519	14	ran	run	VERB
taxlaw-2853	519	15	one	one	NUM
taxlaw-2853	519	16	of	of	ADP
taxlaw-2853	519	17	the	the	DET
taxlaw-2853	519	18	experiential	experiential	ADJ
taxlaw-2853	519	19	practicesimulation	practicesimulation	NOUN
taxlaw-2853	519	20	exercises	exercise	NOUN
taxlaw-2853	519	21	that	that	PRON
taxlaw-2853	519	22	i	i	PRON
taxlaw-2853	519	23	use	use	VERB
taxlaw-2853	519	24	in	in	ADP
taxlaw-2853	519	25	that	that	DET
taxlaw-2853	519	26	class	class	NOUN
taxlaw-2853	519	27	.	.	PUNCT
taxlaw-2853	520	1	see	see	VERB
taxlaw-2853	520	2	heather	heather	PROPN
taxlaw-2853	520	3	m.	m.	NOUN
taxlaw-2853	520	4	field	field	NOUN
taxlaw-2853	520	5	,	,	PUNCT
taxlaw-2853	520	6	experiential	experiential	ADJ
taxlaw-2853	520	7	learning	learning	NOUN
taxlaw-2853	520	8	in	in	ADP
taxlaw-2853	520	9	a	a	DET
taxlaw-2853	520	10	lecture	lecture	NOUN
taxlaw-2853	520	11	class	class	NOUN
taxlaw-2853	520	12	:	:	PUNCT
taxlaw-2853	520	13	exposing	expose	VERB
taxlaw-2853	520	14	students	student	NOUN
taxlaw-2853	520	15	to	to	ADP
taxlaw-2853	520	16	the	the	DET
taxlaw-2853	520	17	skill	skill	NOUN
taxlaw-2853	520	18	of	of	ADP
taxlaw-2853	520	19	giving	give	VERB
taxlaw-2853	520	20	useful	useful	ADJ
taxlaw-2853	520	21	tax	tax	NOUN
taxlaw-2853	520	22	advice	advice	NOUN
taxlaw-2853	520	23	,	,	PUNCT
taxlaw-2853	520	24	9	9	NUM
taxlaw-2853	520	25	pitt	pitt	NOUN
taxlaw-2853	520	26	.	.	PUNCT
taxlaw-2853	521	1	tax	tax	PROPN
taxlaw-2853	521	2	rev	rev	PROPN
taxlaw-2853	521	3	.	.	PROPN
taxlaw-2853	521	4	43	43	NUM
taxlaw-2853	521	5	(	(	PUNCT
taxlaw-2853	521	6	2012	2012	NUM
taxlaw-2853	521	7	)	)	PUNCT
taxlaw-2853	521	8	(	(	PUNCT
taxlaw-2853	521	9	describing	describe	VERB
taxlaw-2853	521	10	the	the	DET
taxlaw-2853	521	11	experiential	experiential	ADJ
taxlaw-2853	521	12	exercises	exercise	NOUN
taxlaw-2853	521	13	that	that	PRON
taxlaw-2853	521	14	i	i	PRON
taxlaw-2853	521	15	use	use	VERB
taxlaw-2853	521	16	in	in	ADP
taxlaw-2853	521	17	my	my	PRON
taxlaw-2853	521	18	business	business	NOUN
taxlaw-2853	521	19	tax	tax	NOUN
taxlaw-2853	521	20	course	course	NOUN
taxlaw-2853	521	21	)	)	PUNCT
taxlaw-2853	521	22	.	.	PUNCT
taxlaw-2853	522	1	the	the	DET
taxlaw-2853	522	2	experiential	experiential	ADJ
taxlaw-2853	522	3	exercise	exercise	NOUN
taxlaw-2853	522	4	for	for	ADP
taxlaw-2853	522	5	the	the	DET
taxlaw-2853	522	6	partnership	partnership	NOUN
taxlaw-2853	522	7	portion	portion	NOUN
taxlaw-2853	522	8	of	of	ADP
taxlaw-2853	522	9	the	the	DET
taxlaw-2853	522	10	course	course	NOUN
taxlaw-2853	522	11	usually	usually	ADV
taxlaw-2853	522	12	causes	cause	VERB
taxlaw-2853	522	13	some	some	DET
taxlaw-2853	522	14	students	student	NOUN
taxlaw-2853	522	15	to	to	PART
taxlaw-2853	522	16	make	make	VERB
taxlaw-2853	522	17	an	an	DET
taxlaw-2853	522	18	ethical	ethical	ADJ
taxlaw-2853	522	19	error	error	NOUN
taxlaw-2853	522	20	(	(	PUNCT
taxlaw-2853	522	21	such	such	ADJ
taxlaw-2853	522	22	as	as	ADP
taxlaw-2853	522	23	advising	advise	VERB
taxlaw-2853	522	24	the	the	DET
taxlaw-2853	522	25	client	client	NOUN
taxlaw-2853	522	26	to	to	PART
taxlaw-2853	522	27	take	take	VERB
taxlaw-2853	522	28	a	a	DET
taxlaw-2853	522	29	position	position	NOUN
taxlaw-2853	522	30	on	on	ADP
taxlaw-2853	522	31	the	the	DET
taxlaw-2853	522	32	hope	hope	NOUN
taxlaw-2853	522	33	that	that	SCONJ
taxlaw-2853	522	34	the	the	DET
taxlaw-2853	522	35	client	client	NOUN
taxlaw-2853	522	36	will	will	AUX
taxlaw-2853	522	37	not	not	PART
taxlaw-2853	522	38	get	get	AUX
taxlaw-2853	522	39	audited	audit	VERB
taxlaw-2853	522	40	)	)	PUNCT
taxlaw-2853	522	41	,	,	PUNCT
taxlaw-2853	522	42	which	which	PRON
taxlaw-2853	522	43	easily	easily	ADV
taxlaw-2853	522	44	connects	connect	VERB
taxlaw-2853	522	45	to	to	ADP
taxlaw-2853	522	46	a	a	DET
taxlaw-2853	522	47	discussion	discussion	NOUN
taxlaw-2853	522	48	of	of	ADP
taxlaw-2853	522	49	the	the	DET
taxlaw-2853	522	50	ethics	ethic	NOUN
taxlaw-2853	522	51	rules	rule	NOUN
taxlaw-2853	522	52	and	and	CCONJ
taxlaw-2853	522	53	of	of	ADP
taxlaw-2853	522	54	ethical	ethical	ADJ
taxlaw-2853	522	55	professional	professional	ADJ
taxlaw-2853	522	56	identity	identity	NOUN
taxlaw-2853	522	57	.	.	PUNCT
taxlaw-2853	523	1	150	150	NUM
taxlaw-2853	523	2	carnegie	carnegie	NOUN
taxlaw-2853	523	3	report	report	NOUN
taxlaw-2853	523	4	,	,	PUNCT
taxlaw-2853	523	5	supra	supra	PROPN
taxlaw-2853	523	6	note	note	NOUN
taxlaw-2853	523	7	2	2	NUM
taxlaw-2853	523	8	,	,	PUNCT
taxlaw-2853	523	9	at	at	ADP
taxlaw-2853	523	10	135	135	NUM
taxlaw-2853	523	11	(	(	PUNCT
taxlaw-2853	523	12	raising	raise	VERB
taxlaw-2853	523	13	these	these	DET
taxlaw-2853	523	14	questions	question	NOUN
taxlaw-2853	523	15	in	in	ADP
taxlaw-2853	523	16	a	a	DET
taxlaw-2853	523	17	general	general	ADJ
taxlaw-2853	523	18	context	context	NOUN
taxlaw-2853	523	19	)	)	PUNCT
taxlaw-2853	523	20	.	.	PUNCT
taxlaw-2853	524	1	i	i	PRON
taxlaw-2853	524	2	place	place	VERB
taxlaw-2853	524	3	these	these	DET
taxlaw-2853	524	4	questions	question	NOUN
taxlaw-2853	524	5	into	into	ADP
taxlaw-2853	524	6	the	the	DET
taxlaw-2853	524	7	tax	tax	NOUN
taxlaw-2853	524	8	-	-	PUNCT
taxlaw-2853	524	9	specific	specific	ADJ
taxlaw-2853	524	10	context	context	NOUN
taxlaw-2853	524	11	.	.	PUNCT
taxlaw-2853	525	1	151	151	NUM
taxlaw-2853	525	2	see	see	NOUN
taxlaw-2853	525	3	infra	infra	NOUN
taxlaw-2853	525	4	part	part	NOUN
taxlaw-2853	525	5	iv.b.2.b	iv.b.2.b	PRON
taxlaw-2853	525	6	.	.	PUNCT
taxlaw-2853	526	1	152	152	NUM
taxlaw-2853	526	2	see	see	VERB
taxlaw-2853	526	3	supra	supra	PROPN
taxlaw-2853	526	4	note	note	PROPN
taxlaw-2853	526	5	17	17	NUM
taxlaw-2853	526	6	(	(	PUNCT
taxlaw-2853	526	7	providing	provide	VERB
taxlaw-2853	526	8	additional	additional	ADJ
taxlaw-2853	526	9	context	context	NOUN
taxlaw-2853	526	10	for	for	ADP
taxlaw-2853	526	11	the	the	DET
taxlaw-2853	526	12	inspiration	inspiration	NOUN
taxlaw-2853	526	13	for	for	ADP
taxlaw-2853	526	14	this	this	DET
taxlaw-2853	526	15	piece	piece	NOUN
taxlaw-2853	526	16	)	)	PUNCT
taxlaw-2853	526	17	.	.	PUNCT
taxlaw-2853	527	1	2017	2017	NUM
taxlaw-2853	527	2	]	]	PUNCT
taxlaw-2853	527	3	fostering	foster	VERB
taxlaw-2853	527	4	ethical	ethical	ADJ
taxlaw-2853	527	5	professional	professional	ADJ
taxlaw-2853	527	6	identity	identity	NOUN
taxlaw-2853	527	7	in	in	ADP
taxlaw-2853	527	8	tax	tax	NOUN
taxlaw-2853	527	9	241	241	NUM
taxlaw-2853	527	10	professors	professor	NOUN
taxlaw-2853	527	11	to	to	PART
taxlaw-2853	527	12	adapt	adapt	VERB
taxlaw-2853	527	13	the	the	DET
taxlaw-2853	527	14	below	below	ADV
taxlaw-2853	527	15	as	as	SCONJ
taxlaw-2853	527	16	they	they	PRON
taxlaw-2853	527	17	believe	believe	VERB
taxlaw-2853	527	18	will	will	AUX
taxlaw-2853	527	19	best	well	ADV
taxlaw-2853	527	20	advance	advance	VERB
taxlaw-2853	527	21	their	their	PRON
taxlaw-2853	527	22	pedagogical	pedagogical	ADJ
taxlaw-2853	527	23	goals	goal	NOUN
taxlaw-2853	527	24	and	and	CCONJ
taxlaw-2853	527	25	best	good	ADJ
taxlaw-2853	527	26	fit	fit	ADJ
taxlaw-2853	527	27	with	with	ADP
taxlaw-2853	527	28	their	their	PRON
taxlaw-2853	527	29	courses	course	NOUN
taxlaw-2853	527	30	.	.	PUNCT
taxlaw-2853	528	1	a	a	DET
taxlaw-2853	528	2	practitioner	practitioner	NOUN
taxlaw-2853	528	3	who	who	PRON
taxlaw-2853	528	4	wants	want	VERB
taxlaw-2853	528	5	to	to	PART
taxlaw-2853	528	6	invest	invest	VERB
taxlaw-2853	528	7	in	in	ADP
taxlaw-2853	528	8	her	her	PRON
taxlaw-2853	528	9	own	own	ADJ
taxlaw-2853	528	10	professional	professional	ADJ
taxlaw-2853	528	11	identity	identity	NOUN
taxlaw-2853	528	12	development	development	NOUN
taxlaw-2853	528	13	can	can	AUX
taxlaw-2853	528	14	self	self	NOUN
taxlaw-2853	528	15	-	-	PUNCT
taxlaw-2853	528	16	administer	administer	NOUN
taxlaw-2853	528	17	the	the	DET
taxlaw-2853	528	18	exercises	exercise	NOUN
taxlaw-2853	528	19	,	,	PUNCT
taxlaw-2853	528	20	engaging	engage	VERB
taxlaw-2853	528	21	in	in	ADP
taxlaw-2853	528	22	self	self	NOUN
taxlaw-2853	528	23	-	-	PUNCT
taxlaw-2853	528	24	reflection	reflection	NOUN
taxlaw-2853	528	25	and	and	CCONJ
taxlaw-2853	528	26	discussion	discussion	NOUN
taxlaw-2853	528	27	with	with	ADP
taxlaw-2853	528	28	colleagues	colleague	NOUN
taxlaw-2853	528	29	,	,	PUNCT
taxlaw-2853	528	30	and	and	CCONJ
taxlaw-2853	528	31	the	the	DET
taxlaw-2853	528	32	exercises	exercise	NOUN
taxlaw-2853	528	33	can	can	AUX
taxlaw-2853	528	34	also	also	ADV
taxlaw-2853	528	35	be	be	AUX
taxlaw-2853	528	36	used	use	VERB
taxlaw-2853	528	37	as	as	ADP
taxlaw-2853	528	38	the	the	DET
taxlaw-2853	528	39	basis	basis	NOUN
taxlaw-2853	528	40	for	for	ADP
taxlaw-2853	528	41	cle	cle	NOUN
taxlaw-2853	528	42	workshops	workshop	NOUN
taxlaw-2853	528	43	.	.	PUNCT
taxlaw-2853	529	1	a.	a.	NOUN
taxlaw-2853	529	2	student	student	NOUN
taxlaw-2853	529	3	learning	learn	VERB
taxlaw-2853	529	4	outcomes	outcome	NOUN
taxlaw-2853	529	5	as	as	ADP
taxlaw-2853	529	6	a	a	DET
taxlaw-2853	529	7	result	result	NOUN
taxlaw-2853	529	8	of	of	ADP
taxlaw-2853	529	9	these	these	DET
taxlaw-2853	529	10	exercises	exercise	NOUN
taxlaw-2853	529	11	,	,	PUNCT
taxlaw-2853	529	12	each	each	DET
taxlaw-2853	529	13	student	student	NOUN
taxlaw-2853	529	14	will	will	AUX
taxlaw-2853	529	15	be	be	AUX
taxlaw-2853	529	16	able	able	ADJ
taxlaw-2853	529	17	to	to	PART
taxlaw-2853	529	18	identify	identify	VERB
taxlaw-2853	529	19	and	and	CCONJ
taxlaw-2853	529	20	justify	justify	VERB
taxlaw-2853	529	21	her	she	PRON
taxlaw-2853	529	22	developing	develop	VERB
taxlaw-2853	529	23	lawyering	lawyere	VERB
taxlaw-2853	529	24	philosophy	philosophy	NOUN
taxlaw-2853	529	25	,	,	PUNCT
taxlaw-2853	529	26	and	and	CCONJ
taxlaw-2853	529	27	each	each	DET
taxlaw-2853	529	28	student	student	NOUN
taxlaw-2853	529	29	will	will	AUX
taxlaw-2853	529	30	be	be	AUX
taxlaw-2853	529	31	able	able	ADJ
taxlaw-2853	529	32	to	to	PART
taxlaw-2853	529	33	appreciate	appreciate	VERB
taxlaw-2853	529	34	what	what	PRON
taxlaw-2853	529	35	it	it	PRON
taxlaw-2853	529	36	means	mean	VERB
taxlaw-2853	529	37	to	to	PART
taxlaw-2853	529	38	implement	implement	VERB
taxlaw-2853	529	39	her	her	PRON
taxlaw-2853	529	40	lawyering	lawyere	VERB
taxlaw-2853	529	41	philosophy	philosophy	NOUN
taxlaw-2853	529	42	in	in	ADP
taxlaw-2853	529	43	her	her	PRON
taxlaw-2853	529	44	career	career	NOUN
taxlaw-2853	529	45	.	.	PUNCT
taxlaw-2853	530	1	more	more	ADV
taxlaw-2853	530	2	specifically	specifically	ADV
taxlaw-2853	530	3	,	,	PUNCT
taxlaw-2853	530	4	the	the	DET
taxlaw-2853	530	5	first	first	ADJ
taxlaw-2853	530	6	part	part	NOUN
taxlaw-2853	530	7	of	of	ADP
taxlaw-2853	530	8	the	the	DET
taxlaw-2853	530	9	exercise	exercise	NOUN
taxlaw-2853	530	10	will	will	AUX
taxlaw-2853	530	11	enable	enable	VERB
taxlaw-2853	530	12	students	student	NOUN
taxlaw-2853	530	13	to	to	ADP
taxlaw-2853	530	14	(	(	PUNCT
taxlaw-2853	530	15	a	a	X
taxlaw-2853	530	16	)	)	PUNCT
taxlaw-2853	530	17	articulate	articulate	VERB
taxlaw-2853	530	18	a	a	DET
taxlaw-2853	530	19	philosophy	philosophy	NOUN
taxlaw-2853	530	20	of	of	ADP
taxlaw-2853	530	21	tax	tax	NOUN
taxlaw-2853	530	22	lawyering	lawyering	NOUN
taxlaw-2853	530	23	that	that	PRON
taxlaw-2853	530	24	reflects	reflect	VERB
taxlaw-2853	530	25	both	both	CCONJ
taxlaw-2853	530	26	her	her	PRON
taxlaw-2853	530	27	personal	personal	ADJ
taxlaw-2853	530	28	values	value	NOUN
taxlaw-2853	530	29	and	and	CCONJ
taxlaw-2853	530	30	her	her	PRON
taxlaw-2853	530	31	concept	concept	NOUN
taxlaw-2853	530	32	of	of	ADP
taxlaw-2853	530	33	the	the	DET
taxlaw-2853	530	34	role	role	NOUN
taxlaw-2853	530	35	she	she	PRON
taxlaw-2853	530	36	wants	want	VERB
taxlaw-2853	530	37	to	to	PART
taxlaw-2853	530	38	fill	fill	VERB
taxlaw-2853	530	39	as	as	ADP
taxlaw-2853	530	40	a	a	DET
taxlaw-2853	530	41	tax	tax	NOUN
taxlaw-2853	530	42	lawyer	lawyer	NOUN
taxlaw-2853	530	43	,	,	PUNCT
taxlaw-2853	530	44	and	and	CCONJ
taxlaw-2853	530	45	(	(	PUNCT
taxlaw-2853	530	46	b	b	X
taxlaw-2853	530	47	)	)	PUNCT
taxlaw-2853	530	48	demonstrate	demonstrate	VERB
taxlaw-2853	530	49	an	an	DET
taxlaw-2853	530	50	understanding	understanding	NOUN
taxlaw-2853	530	51	of	of	ADP
taxlaw-2853	530	52	how	how	SCONJ
taxlaw-2853	530	53	her	her	PRON
taxlaw-2853	530	54	ethical	ethical	ADJ
taxlaw-2853	530	55	professional	professional	ADJ
taxlaw-2853	530	56	identity	identity	NOUN
taxlaw-2853	530	57	balances	balance	VERB
taxlaw-2853	530	58	her	her	PRON
taxlaw-2853	530	59	duty	duty	NOUN
taxlaw-2853	530	60	to	to	ADP
taxlaw-2853	530	61	clients	client	NOUN
taxlaw-2853	530	62	with	with	ADP
taxlaw-2853	530	63	her	her	PRON
taxlaw-2853	530	64	duty	duty	NOUN
taxlaw-2853	530	65	to	to	ADP
taxlaw-2853	530	66	the	the	DET
taxlaw-2853	530	67	system	system	NOUN
taxlaw-2853	530	68	.	.	PUNCT
taxlaw-2853	531	1	the	the	DET
taxlaw-2853	531	2	second	second	ADJ
taxlaw-2853	531	3	part	part	NOUN
taxlaw-2853	531	4	of	of	ADP
taxlaw-2853	531	5	the	the	DET
taxlaw-2853	531	6	exercise	exercise	NOUN
taxlaw-2853	531	7	will	will	AUX
taxlaw-2853	531	8	enable	enable	VERB
taxlaw-2853	531	9	each	each	DET
taxlaw-2853	531	10	student	student	NOUN
taxlaw-2853	531	11	to	to	PART
taxlaw-2853	531	12	develop	develop	VERB
taxlaw-2853	531	13	an	an	DET
taxlaw-2853	531	14	appreciation	appreciation	NOUN
taxlaw-2853	531	15	for	for	ADP
taxlaw-2853	531	16	what	what	PRON
taxlaw-2853	531	17	it	it	PRON
taxlaw-2853	531	18	means	mean	VERB
taxlaw-2853	531	19	to	to	PART
taxlaw-2853	531	20	operationalize	operationalize	VERB
taxlaw-2853	531	21	her	her	PRON
taxlaw-2853	531	22	professional	professional	ADJ
taxlaw-2853	531	23	identity	identity	NOUN
taxlaw-2853	531	24	in	in	ADP
taxlaw-2853	531	25	tax	tax	NOUN
taxlaw-2853	531	26	practice	practice	NOUN
taxlaw-2853	531	27	,	,	PUNCT
taxlaw-2853	531	28	and	and	CCONJ
taxlaw-2853	531	29	will	will	AUX
taxlaw-2853	531	30	enable	enable	VERB
taxlaw-2853	531	31	each	each	DET
taxlaw-2853	531	32	student	student	NOUN
taxlaw-2853	531	33	to	to	PART
taxlaw-2853	531	34	develop	develop	VERB
taxlaw-2853	531	35	strategies	strategy	NOUN
taxlaw-2853	531	36	to	to	PART
taxlaw-2853	531	37	overcome	overcome	VERB
taxlaw-2853	531	38	challenges	challenge	NOUN
taxlaw-2853	531	39	that	that	PRON
taxlaw-2853	531	40	might	might	AUX
taxlaw-2853	531	41	test	test	VERB
taxlaw-2853	531	42	her	her	PRON
taxlaw-2853	531	43	ability	ability	NOUN
taxlaw-2853	531	44	to	to	PART
taxlaw-2853	531	45	implement	implement	VERB
taxlaw-2853	531	46	and	and	CCONJ
taxlaw-2853	531	47	stay	stay	VERB
taxlaw-2853	531	48	true	true	ADJ
taxlaw-2853	531	49	to	to	ADP
taxlaw-2853	531	50	her	her	PRON
taxlaw-2853	531	51	lawyering	lawyere	VERB
taxlaw-2853	531	52	philosophy	philosophy	NOUN
taxlaw-2853	531	53	.	.	PUNCT
taxlaw-2853	532	1	as	as	SCONJ
taxlaw-2853	532	2	explained	explain	VERB
taxlaw-2853	532	3	below	below	ADV
taxlaw-2853	532	4	,	,	PUNCT
taxlaw-2853	532	5	these	these	DET
taxlaw-2853	532	6	objectives	objective	NOUN
taxlaw-2853	532	7	are	be	AUX
taxlaw-2853	532	8	accomplished	accomplish	VERB
taxlaw-2853	532	9	through	through	ADP
taxlaw-2853	532	10	individual	individual	ADJ
taxlaw-2853	532	11	student	student	NOUN
taxlaw-2853	532	12	reflection	reflection	NOUN
taxlaw-2853	532	13	and	and	CCONJ
taxlaw-2853	532	14	professor	professor	NOUN
taxlaw-2853	532	15	-	-	PUNCT
taxlaw-2853	532	16	facilitated	facilitate	VERB
taxlaw-2853	532	17	class	class	NOUN
taxlaw-2853	532	18	discussion	discussion	NOUN
taxlaw-2853	532	19	.	.	PUNCT
taxlaw-2853	533	1	as	as	SCONJ
taxlaw-2853	533	2	discussed	discuss	VERB
taxlaw-2853	533	3	later	later	ADV
taxlaw-2853	533	4	in	in	ADP
taxlaw-2853	533	5	part	part	NOUN
taxlaw-2853	533	6	v	v	NOUN
taxlaw-2853	533	7	,	,	PUNCT
taxlaw-2853	533	8	the	the	DET
taxlaw-2853	533	9	student	student	NOUN
taxlaw-2853	533	10	learning	learn	VERB
taxlaw-2853	533	11	objectives	objective	NOUN
taxlaw-2853	533	12	can	can	AUX
taxlaw-2853	533	13	be	be	AUX
taxlaw-2853	533	14	furthered	further	VERB
taxlaw-2853	533	15	by	by	ADP
taxlaw-2853	533	16	supplementing	supplement	VERB
taxlaw-2853	533	17	the	the	DET
taxlaw-2853	533	18	reflection	reflection	NOUN
taxlaw-2853	533	19	and	and	CCONJ
taxlaw-2853	533	20	discussion	discussion	NOUN
taxlaw-2853	533	21	with	with	ADP
taxlaw-2853	533	22	readings	reading	NOUN
taxlaw-2853	533	23	,	,	PUNCT
taxlaw-2853	533	24	reflection	reflection	NOUN
taxlaw-2853	533	25	papers	paper	NOUN
taxlaw-2853	533	26	,	,	PUNCT
taxlaw-2853	533	27	and	and	CCONJ
taxlaw-2853	533	28	other	other	ADJ
taxlaw-2853	533	29	exercises	exercise	NOUN
taxlaw-2853	533	30	.	.	PUNCT
taxlaw-2853	534	1	b.	b.	PROPN
taxlaw-2853	534	2	exercise	exercise	PROPN
taxlaw-2853	534	3	,	,	PUNCT
taxlaw-2853	534	4	part	part	NOUN
taxlaw-2853	534	5	1	1	NUM
taxlaw-2853	534	6	–	–	PUNCT
taxlaw-2853	534	7	what	what	PRON
taxlaw-2853	534	8	is	be	AUX
taxlaw-2853	534	9	your	your	PRON
taxlaw-2853	534	10	tax	tax	NOUN
taxlaw-2853	534	11	lawyering	lawyere	VERB
taxlaw-2853	534	12	philosophy	philosophy	NOUN
taxlaw-2853	534	13	&	&	CCONJ
taxlaw-2853	534	14	why	why	SCONJ
taxlaw-2853	534	15	?	?	PUNCT
taxlaw-2853	535	1	the	the	DET
taxlaw-2853	535	2	first	first	ADJ
taxlaw-2853	535	3	part	part	NOUN
taxlaw-2853	535	4	of	of	ADP
taxlaw-2853	535	5	the	the	DET
taxlaw-2853	535	6	exercise	exercise	NOUN
taxlaw-2853	535	7	consists	consist	VERB
taxlaw-2853	535	8	of	of	ADP
taxlaw-2853	535	9	homework	homework	NOUN
taxlaw-2853	535	10	to	to	PART
taxlaw-2853	535	11	stimulate	stimulate	VERB
taxlaw-2853	535	12	self	self	NOUN
taxlaw-2853	535	13	-	-	PUNCT
taxlaw-2853	535	14	reflection	reflection	NOUN
taxlaw-2853	535	15	about	about	ADP
taxlaw-2853	535	16	tax	tax	NOUN
taxlaw-2853	535	17	lawyering	lawyere	VERB
taxlaw-2853	535	18	values	value	NOUN
taxlaw-2853	535	19	and	and	CCONJ
taxlaw-2853	535	20	philosophies	philosophy	NOUN
taxlaw-2853	535	21	,	,	PUNCT
taxlaw-2853	535	22	followed	follow	VERB
taxlaw-2853	535	23	by	by	ADP
taxlaw-2853	535	24	professor	professor	NOUN
taxlaw-2853	535	25	-	-	PUNCT
taxlaw-2853	535	26	facilitated	facilitate	VERB
taxlaw-2853	535	27	class	class	NOUN
taxlaw-2853	535	28	discussion	discussion	NOUN
taxlaw-2853	535	29	.	.	PUNCT
taxlaw-2853	536	1	this	this	DET
taxlaw-2853	536	2	section	section	NOUN
taxlaw-2853	536	3	describes	describe	VERB
taxlaw-2853	536	4	the	the	DET
taxlaw-2853	536	5	homework	homework	NOUN
taxlaw-2853	536	6	,	,	PUNCT
taxlaw-2853	536	7	explains	explain	VERB
taxlaw-2853	536	8	how	how	SCONJ
taxlaw-2853	536	9	i	i	PRON
taxlaw-2853	536	10	set	set	VERB
taxlaw-2853	536	11	up	up	ADP
taxlaw-2853	536	12	the	the	DET
taxlaw-2853	536	13	class	class	NOUN
taxlaw-2853	536	14	discussion	discussion	NOUN
taxlaw-2853	536	15	,	,	PUNCT
taxlaw-2853	536	16	and	and	CCONJ
taxlaw-2853	536	17	provides	provide	VERB
taxlaw-2853	536	18	an	an	DET
taxlaw-2853	536	19	overview	overview	NOUN
taxlaw-2853	536	20	of	of	ADP
taxlaw-2853	536	21	the	the	DET
taxlaw-2853	536	22	substantive	substantive	ADJ
taxlaw-2853	536	23	discussion	discussion	NOUN
taxlaw-2853	536	24	/	/	SYM
taxlaw-2853	536	25	analysis	analysis	NOUN
taxlaw-2853	536	26	that	that	SCONJ
taxlaw-2853	536	27	the	the	DET
taxlaw-2853	536	28	exercise	exercise	NOUN
taxlaw-2853	536	29	is	be	AUX
taxlaw-2853	536	30	intended	intend	VERB
taxlaw-2853	536	31	to	to	PART
taxlaw-2853	536	32	produce	produce	VERB
taxlaw-2853	536	33	.	.	PUNCT
taxlaw-2853	537	1	1	1	X
taxlaw-2853	537	2	.	.	X
taxlaw-2853	537	3	homework	homework	NOUN
taxlaw-2853	537	4	to	to	PART
taxlaw-2853	537	5	stimulate	stimulate	VERB
taxlaw-2853	537	6	self	self	NOUN
taxlaw-2853	537	7	-	-	PUNCT
taxlaw-2853	537	8	reflection	reflection	NOUN
taxlaw-2853	537	9	the	the	DET
taxlaw-2853	537	10	homework	homework	NOUN
taxlaw-2853	537	11	assigned	assign	VERB
taxlaw-2853	537	12	in	in	ADP
taxlaw-2853	537	13	advance	advance	NOUN
taxlaw-2853	537	14	of	of	ADP
taxlaw-2853	537	15	the	the	DET
taxlaw-2853	537	16	relevant	relevant	ADJ
taxlaw-2853	537	17	class	class	NOUN
taxlaw-2853	537	18	session	session	NOUN
taxlaw-2853	537	19	provides	provide	VERB
taxlaw-2853	537	20	students	student	NOUN
taxlaw-2853	537	21	with	with	ADP
taxlaw-2853	537	22	a	a	DET
taxlaw-2853	537	23	list	list	NOUN
taxlaw-2853	537	24	of	of	ADP
taxlaw-2853	537	25	statements	statement	NOUN
taxlaw-2853	537	26	about	about	ADP
taxlaw-2853	537	27	tax	tax	NOUN
taxlaw-2853	537	28	lawyering	lawyere	VERB
taxlaw-2853	537	29	values	value	NOUN
taxlaw-2853	537	30	and	and	CCONJ
taxlaw-2853	537	31	approaches	approach	NOUN
taxlaw-2853	537	32	.	.	PUNCT
taxlaw-2853	538	1	each	each	DET
taxlaw-2853	538	2	student	student	NOUN
taxlaw-2853	538	3	is	be	AUX
taxlaw-2853	538	4	instructed	instruct	VERB
taxlaw-2853	538	5	to	to	PART
taxlaw-2853	538	6	think	think	VERB
taxlaw-2853	538	7	carefully	carefully	ADV
taxlaw-2853	538	8	about	about	ADP
taxlaw-2853	538	9	the	the	DET
taxlaw-2853	538	10	statements	statement	NOUN
taxlaw-2853	538	11	,	,	PUNCT
taxlaw-2853	538	12	reflect	reflect	VERB
taxlaw-2853	538	13	on	on	ADP
taxlaw-2853	538	14	who	who	PRON
taxlaw-2853	538	15	she	she	PRON
taxlaw-2853	538	16	is	be	AUX
taxlaw-2853	538	17	as	as	ADP
taxlaw-2853	538	18	an	an	DET
taxlaw-2853	538	19	individual	individual	NOUN
taxlaw-2853	538	20	and	and	CCONJ
taxlaw-2853	538	21	as	as	ADP
taxlaw-2853	538	22	a	a	DET
taxlaw-2853	538	23	member	member	NOUN
taxlaw-2853	538	24	of	of	ADP
taxlaw-2853	538	25	the	the	DET
taxlaw-2853	538	26	legal	legal	ADJ
taxlaw-2853	538	27	profession	profession	NOUN
taxlaw-2853	538	28	,	,	PUNCT
taxlaw-2853	538	29	determine	determine	VERB
taxlaw-2853	538	30	the	the	DET
taxlaw-2853	538	31	degree	degree	NOUN
taxlaw-2853	538	32	to	to	PART
taxlaw-2853	538	33	which	which	PRON
taxlaw-2853	538	34	she	she	PRON
taxlaw-2853	538	35	agrees	agree	VERB
taxlaw-2853	538	36	or	or	CCONJ
taxlaw-2853	538	37	disagrees	disagree	VERB
taxlaw-2853	538	38	with	with	ADP
taxlaw-2853	538	39	the	the	DET
taxlaw-2853	538	40	statements	statement	NOUN
taxlaw-2853	538	41	,	,	PUNCT
taxlaw-2853	538	42	and	and	CCONJ
taxlaw-2853	538	43	prepare	prepare	VERB
taxlaw-2853	538	44	to	to	PART
taxlaw-2853	538	45	explain	explain	VERB
taxlaw-2853	538	46	the	the	DET
taxlaw-2853	538	47	reasons	reason	NOUN
taxlaw-2853	538	48	behind	behind	ADP
taxlaw-2853	538	49	her	her	PRON
taxlaw-2853	538	50	response	response	NOUN
taxlaw-2853	538	51	(	(	PUNCT
taxlaw-2853	538	52	considering	consider	VERB
taxlaw-2853	538	53	issues	issue	NOUN
taxlaw-2853	538	54	like	like	ADP
taxlaw-2853	538	55	which	which	PRON
taxlaw-2853	538	56	values	value	NOUN
taxlaw-2853	538	57	are	be	AUX
taxlaw-2853	538	58	implicated	implicate	VERB
taxlaw-2853	538	59	by	by	ADP
taxlaw-2853	538	60	the	the	DET
taxlaw-2853	538	61	statements	statement	NOUN
taxlaw-2853	538	62	and	and	CCONJ
taxlaw-2853	538	63	what	what	DET
taxlaw-2853	538	64	impact	impact	NOUN
taxlaw-2853	538	65	the	the	DET
taxlaw-2853	538	66	statements	statement	NOUN
taxlaw-2853	538	67	could	could	AUX
taxlaw-2853	538	68	have	have	VERB
taxlaw-2853	538	69	on	on	ADP
taxlaw-2853	538	70	a	a	DET
taxlaw-2853	538	71	wide	wide	ADJ
taxlaw-2853	538	72	variety	variety	NOUN
taxlaw-2853	538	73	of	of	ADP
taxlaw-2853	538	74	stakeholders).153	stakeholders).153	PROPN
taxlaw-2853	538	75	as	as	ADP
taxlaw-2853	538	76	part	part	NOUN
taxlaw-2853	538	77	of	of	ADP
taxlaw-2853	538	78	the	the	DET
taxlaw-2853	538	79	reflection	reflection	NOUN
taxlaw-2853	538	80	process	process	NOUN
taxlaw-2853	538	81	,	,	PUNCT
taxlaw-2853	538	82	i	i	PRON
taxlaw-2853	538	83	encourage	encourage	VERB
taxlaw-2853	538	84	students	student	NOUN
taxlaw-2853	538	85	to	to	PART
taxlaw-2853	538	86	listen	listen	VERB
taxlaw-2853	538	87	to	to	ADP
taxlaw-2853	538	88	their	their	PRON
taxlaw-2853	538	89	gut	gut	NOUN
taxlaw-2853	538	90	reaction	reaction	NOUN
taxlaw-2853	538	91	to	to	ADP
taxlaw-2853	538	92	each	each	DET
taxlaw-2853	538	93	statement	statement	NOUN
taxlaw-2853	538	94	and	and	CCONJ
taxlaw-2853	538	95	then	then	ADV
taxlaw-2853	538	96	think	think	VERB
taxlaw-2853	538	97	about	about	ADP
taxlaw-2853	538	98	both	both	PRON
taxlaw-2853	538	99	why	why	SCONJ
taxlaw-2853	538	100	they	they	PRON
taxlaw-2853	538	101	had	have	VERB
taxlaw-2853	538	102	that	that	DET
taxlaw-2853	538	103	gut	gut	NOUN
taxlaw-2853	538	104	reaction	reaction	NOUN
taxlaw-2853	538	105	and	and	CCONJ
taxlaw-2853	538	106	whether	whether	SCONJ
taxlaw-2853	538	107	that	that	DET
taxlaw-2853	538	108	gut	gut	NOUN
taxlaw-2853	538	109	reaction	reaction	NOUN
taxlaw-2853	538	110	reflects	reflect	VERB
taxlaw-2853	538	111	who	who	PRON
taxlaw-2853	538	112	they	they	PRON
taxlaw-2853	538	113	really	really	ADV
taxlaw-2853	538	114	153	153	NUM
taxlaw-2853	538	115	neil	neil	PROPN
taxlaw-2853	538	116	hamilton	hamilton	PROPN
taxlaw-2853	538	117	&	&	CCONJ
taxlaw-2853	538	118	verna	verna	PROPN
taxlaw-2853	538	119	monson	monson	PROPN
taxlaw-2853	538	120	,	,	PUNCT
taxlaw-2853	538	121	legal	legal	ADJ
taxlaw-2853	538	122	education	education	NOUN
taxlaw-2853	538	123	’s	’s	PART
taxlaw-2853	538	124	ethical	ethical	ADJ
taxlaw-2853	538	125	challenge	challenge	NOUN
taxlaw-2853	538	126	:	:	PUNCT
taxlaw-2853	538	127	empirical	empirical	ADJ
taxlaw-2853	538	128	research	research	NOUN
taxlaw-2853	538	129	on	on	ADP
taxlaw-2853	538	130	how	how	SCONJ
taxlaw-2853	538	131	most	most	ADV
taxlaw-2853	538	132	effectively	effectively	ADV
taxlaw-2853	538	133	to	to	PART
taxlaw-2853	538	134	foster	foster	VERB
taxlaw-2853	538	135	each	each	DET
taxlaw-2853	538	136	student	student	NOUN
taxlaw-2853	538	137	’s	’s	PART
taxlaw-2853	538	138	professional	professional	ADJ
taxlaw-2853	538	139	formation	formation	NOUN
taxlaw-2853	538	140	(	(	PUNCT
taxlaw-2853	538	141	professionalism	professionalism	NOUN
taxlaw-2853	538	142	)	)	PUNCT
taxlaw-2853	538	143	,	,	PUNCT
taxlaw-2853	538	144	9	9	NUM
taxlaw-2853	538	145	u.	u.	PROPN
taxlaw-2853	538	146	st	st	PROPN
taxlaw-2853	538	147	.	.	PROPN
taxlaw-2853	538	148	thomas	thomas	PROPN
taxlaw-2853	538	149	l.j	l.j	PROPN
taxlaw-2853	538	150	.	.	PROPN
taxlaw-2853	538	151	325	325	NUM
taxlaw-2853	538	152	,	,	PUNCT
taxlaw-2853	538	153	350	350	NUM
taxlaw-2853	538	154	-	-	SYM
taxlaw-2853	538	155	53	53	NUM
taxlaw-2853	538	156	(	(	PUNCT
taxlaw-2853	538	157	2011	2011	NUM
taxlaw-2853	538	158	)	)	PUNCT
taxlaw-2853	538	159	(	(	PUNCT
taxlaw-2853	538	160	part	part	NOUN
taxlaw-2853	538	161	of	of	ADP
taxlaw-2853	538	162	ethical	ethical	ADJ
taxlaw-2853	538	163	decision	decision	NOUN
taxlaw-2853	538	164	-	-	PUNCT
taxlaw-2853	538	165	making	making	NOUN
taxlaw-2853	538	166	is	be	AUX
taxlaw-2853	538	167	identifying	identify	VERB
taxlaw-2853	538	168	all	all	DET
taxlaw-2853	538	169	potential	potential	ADJ
taxlaw-2853	538	170	approaches	approach	NOUN
taxlaw-2853	538	171	to	to	ADP
taxlaw-2853	538	172	a	a	DET
taxlaw-2853	538	173	problem	problem	NOUN
taxlaw-2853	538	174	and	and	CCONJ
taxlaw-2853	538	175	considering	consider	VERB
taxlaw-2853	538	176	all	all	DET
taxlaw-2853	538	177	stakeholders	stakeholder	NOUN
taxlaw-2853	538	178	who	who	PRON
taxlaw-2853	538	179	would	would	AUX
taxlaw-2853	538	180	be	be	AUX
taxlaw-2853	538	181	affected	affect	VERB
taxlaw-2853	538	182	by	by	ADP
taxlaw-2853	538	183	each	each	DET
taxlaw-2853	538	184	approach	approach	NOUN
taxlaw-2853	538	185	)	)	PUNCT
taxlaw-2853	538	186	.	.	PUNCT
taxlaw-2853	539	1	242	242	NUM
taxlaw-2853	539	2	columbia	columbia	PROPN
taxlaw-2853	539	3	journal	journal	PROPN
taxlaw-2853	539	4	of	of	ADP
taxlaw-2853	539	5	tax	tax	NOUN
taxlaw-2853	539	6	law	law	NOUN
taxlaw-2853	539	7	[	[	X
taxlaw-2853	539	8	vol.8:215	vol.8:215	NOUN
taxlaw-2853	539	9	want	want	VERB
taxlaw-2853	539	10	to	to	PART
taxlaw-2853	539	11	be.154	be.154	VERB
taxlaw-2853	539	12	the	the	DET
taxlaw-2853	539	13	homework	homework	NOUN
taxlaw-2853	539	14	also	also	ADV
taxlaw-2853	539	15	asks	ask	VERB
taxlaw-2853	539	16	students	student	NOUN
taxlaw-2853	539	17	to	to	PART
taxlaw-2853	539	18	describe	describe	VERB
taxlaw-2853	539	19	their	their	PRON
taxlaw-2853	539	20	philosophy	philosophy	NOUN
taxlaw-2853	539	21	of	of	ADP
taxlaw-2853	539	22	tax	tax	NOUN
taxlaw-2853	539	23	lawyering	lawyering	NOUN
taxlaw-2853	539	24	.	.	PUNCT
taxlaw-2853	540	1	the	the	DET
taxlaw-2853	540	2	statements	statement	NOUN
taxlaw-2853	540	3	are	be	AUX
taxlaw-2853	540	4	as	as	ADP
taxlaw-2853	540	5	follows:155	follows:155	X
taxlaw-2853	540	6	1	1	NUM
taxlaw-2853	540	7	.	.	PUNCT
taxlaw-2853	541	1	i	i	PRON
taxlaw-2853	541	2	would	would	AUX
taxlaw-2853	541	3	be	be	AUX
taxlaw-2853	541	4	willing	willing	ADJ
taxlaw-2853	541	5	to	to	PART
taxlaw-2853	541	6	assist	assist	VERB
taxlaw-2853	541	7	a	a	DET
taxlaw-2853	541	8	client	client	NOUN
taxlaw-2853	541	9	with	with	ADP
taxlaw-2853	541	10	a	a	DET
taxlaw-2853	541	11	position	position	NOUN
taxlaw-2853	541	12	that	that	PRON
taxlaw-2853	541	13	is	be	AUX
taxlaw-2853	541	14	more	more	ADV
taxlaw-2853	541	15	aggressive	aggressive	ADJ
taxlaw-2853	541	16	than	than	ADP
taxlaw-2853	541	17	a	a	DET
taxlaw-2853	541	18	position	position	NOUN
taxlaw-2853	541	19	that	that	PRON
taxlaw-2853	541	20	i	i	PRON
taxlaw-2853	541	21	would	would	AUX
taxlaw-2853	541	22	be	be	AUX
taxlaw-2853	541	23	willing	willing	ADJ
taxlaw-2853	541	24	to	to	PART
taxlaw-2853	541	25	take	take	VERB
taxlaw-2853	541	26	on	on	ADP
taxlaw-2853	541	27	my	my	PRON
taxlaw-2853	541	28	own	own	ADJ
taxlaw-2853	541	29	tax	tax	NOUN
taxlaw-2853	541	30	return	return	NOUN
taxlaw-2853	541	31	(	(	PUNCT
taxlaw-2853	541	32	with	with	ADP
taxlaw-2853	541	33	respect	respect	NOUN
taxlaw-2853	541	34	to	to	ADP
taxlaw-2853	541	35	the	the	DET
taxlaw-2853	541	36	same	same	ADJ
taxlaw-2853	541	37	issue	issue	NOUN
taxlaw-2853	541	38	)	)	PUNCT
taxlaw-2853	541	39	.	.	PUNCT
taxlaw-2853	542	1	2	2	X
taxlaw-2853	542	2	.	.	X
taxlaw-2853	542	3	i	i	PRON
taxlaw-2853	542	4	would	would	AUX
taxlaw-2853	542	5	be	be	AUX
taxlaw-2853	542	6	willing	willing	ADJ
taxlaw-2853	542	7	to	to	PART
taxlaw-2853	542	8	take	take	VERB
taxlaw-2853	542	9	a	a	DET
taxlaw-2853	542	10	position	position	NOUN
taxlaw-2853	542	11	on	on	ADP
taxlaw-2853	542	12	my	my	PRON
taxlaw-2853	542	13	own	own	ADJ
taxlaw-2853	542	14	tax	tax	NOUN
taxlaw-2853	542	15	return	return	NOUN
taxlaw-2853	542	16	that	that	PRON
taxlaw-2853	542	17	is	be	AUX
taxlaw-2853	542	18	more	more	ADV
taxlaw-2853	542	19	aggressive	aggressive	ADJ
taxlaw-2853	542	20	than	than	ADP
taxlaw-2853	542	21	a	a	DET
taxlaw-2853	542	22	position	position	NOUN
taxlaw-2853	542	23	with	with	ADP
taxlaw-2853	542	24	which	which	PRON
taxlaw-2853	542	25	i	i	PRON
taxlaw-2853	542	26	would	would	AUX
taxlaw-2853	542	27	be	be	AUX
taxlaw-2853	542	28	willing	willing	ADJ
taxlaw-2853	542	29	to	to	PART
taxlaw-2853	542	30	assist	assist	VERB
taxlaw-2853	542	31	a	a	DET
taxlaw-2853	542	32	client	client	NOUN
taxlaw-2853	542	33	(	(	PUNCT
taxlaw-2853	542	34	with	with	ADP
taxlaw-2853	542	35	respect	respect	NOUN
taxlaw-2853	542	36	to	to	ADP
taxlaw-2853	542	37	the	the	DET
taxlaw-2853	542	38	same	same	ADJ
taxlaw-2853	542	39	issue	issue	NOUN
taxlaw-2853	542	40	)	)	PUNCT
taxlaw-2853	542	41	.	.	PUNCT
taxlaw-2853	543	1	3	3	X
taxlaw-2853	543	2	.	.	X
taxlaw-2853	544	1	i	i	PRON
taxlaw-2853	544	2	believe	believe	VERB
taxlaw-2853	544	3	that	that	SCONJ
taxlaw-2853	544	4	it	it	PRON
taxlaw-2853	544	5	is	be	AUX
taxlaw-2853	544	6	my	my	PRON
taxlaw-2853	544	7	responsibility	responsibility	NOUN
taxlaw-2853	544	8	to	to	PART
taxlaw-2853	544	9	ensure	ensure	VERB
taxlaw-2853	544	10	that	that	SCONJ
taxlaw-2853	544	11	my	my	PRON
taxlaw-2853	544	12	clients	client	NOUN
taxlaw-2853	544	13	comply	comply	VERB
taxlaw-2853	544	14	with	with	ADP
taxlaw-2853	544	15	the	the	DET
taxlaw-2853	544	16	tax	tax	NOUN
taxlaw-2853	544	17	law	law	NOUN
taxlaw-2853	544	18	(	(	PUNCT
taxlaw-2853	544	19	at	at	ADP
taxlaw-2853	544	20	least	least	ADJ
taxlaw-2853	544	21	with	with	ADP
taxlaw-2853	544	22	respect	respect	NOUN
taxlaw-2853	544	23	to	to	ADP
taxlaw-2853	544	24	matters	matter	NOUN
taxlaw-2853	544	25	on	on	ADP
taxlaw-2853	544	26	which	which	PRON
taxlaw-2853	544	27	i	i	PRON
taxlaw-2853	544	28	am	be	AUX
taxlaw-2853	544	29	advising	advise	VERB
taxlaw-2853	544	30	them	they	PRON
taxlaw-2853	544	31	)	)	PUNCT
taxlaw-2853	544	32	.	.	PUNCT
taxlaw-2853	545	1	4	4	X
taxlaw-2853	545	2	.	.	X
taxlaw-2853	546	1	i	i	PRON
taxlaw-2853	546	2	believe	believe	VERB
taxlaw-2853	546	3	that	that	SCONJ
taxlaw-2853	546	4	my	my	PRON
taxlaw-2853	546	5	duty	duty	NOUN
taxlaw-2853	546	6	as	as	ADP
taxlaw-2853	546	7	a	a	DET
taxlaw-2853	546	8	tax	tax	NOUN
taxlaw-2853	546	9	practitioner	practitioner	NOUN
taxlaw-2853	546	10	is	be	AUX
taxlaw-2853	546	11	to	to	ADP
taxlaw-2853	546	12	my	my	PRON
taxlaw-2853	546	13	client	client	NOUN
taxlaw-2853	546	14	,	,	PUNCT
taxlaw-2853	546	15	limited	limit	VERB
taxlaw-2853	546	16	only	only	ADV
taxlaw-2853	546	17	by	by	ADP
taxlaw-2853	546	18	a	a	DET
taxlaw-2853	546	19	duty	duty	NOUN
taxlaw-2853	546	20	to	to	PART
taxlaw-2853	546	21	uphold	uphold	VERB
taxlaw-2853	546	22	the	the	DET
taxlaw-2853	546	23	letter	letter	NOUN
taxlaw-2853	546	24	of	of	ADP
taxlaw-2853	546	25	the	the	DET
taxlaw-2853	546	26	law.156	law.156	NOUN
taxlaw-2853	546	27	5	5	NUM
taxlaw-2853	546	28	.	.	PUNCT
taxlaw-2853	546	29	generally	generally	ADV
taxlaw-2853	546	30	speaking	speak	VERB
taxlaw-2853	546	31	,	,	PUNCT
taxlaw-2853	546	32	my	my	PRON
taxlaw-2853	546	33	loyalties	loyalty	NOUN
taxlaw-2853	546	34	are	be	AUX
taxlaw-2853	546	35	first	first	ADJ
taxlaw-2853	546	36	to	to	ADP
taxlaw-2853	546	37	the	the	DET
taxlaw-2853	546	38	tax	tax	NOUN
taxlaw-2853	546	39	system	system	NOUN
taxlaw-2853	546	40	and	and	CCONJ
taxlaw-2853	546	41	then	then	ADV
taxlaw-2853	546	42	to	to	ADP
taxlaw-2853	546	43	the	the	DET
taxlaw-2853	546	44	taxpayer.157	taxpayer.157	PROPN
taxlaw-2853	546	45	6	6	NUM
taxlaw-2853	546	46	.	.	PUNCT
taxlaw-2853	547	1	i	i	PRON
taxlaw-2853	547	2	believe	believe	VERB
taxlaw-2853	547	3	in	in	ADP
taxlaw-2853	547	4	resolving	resolve	VERB
taxlaw-2853	547	5	ambiguities	ambiguity	NOUN
taxlaw-2853	547	6	in	in	ADP
taxlaw-2853	547	7	the	the	DET
taxlaw-2853	547	8	law	law	NOUN
taxlaw-2853	547	9	in	in	ADP
taxlaw-2853	547	10	my	my	PRON
taxlaw-2853	547	11	client	client	NOUN
taxlaw-2853	547	12	’s	’s	PART
taxlaw-2853	547	13	favor.158	favor.158	NOUN
taxlaw-2853	547	14	7	7	NUM
taxlaw-2853	547	15	.	.	PUNCT
taxlaw-2853	548	1	i	i	PRON
taxlaw-2853	548	2	believe	believe	VERB
taxlaw-2853	548	3	in	in	ADP
taxlaw-2853	548	4	only	only	ADV
taxlaw-2853	548	5	advising	advise	VERB
taxlaw-2853	548	6	my	my	PRON
taxlaw-2853	548	7	client	client	NOUN
taxlaw-2853	548	8	to	to	PART
taxlaw-2853	548	9	take	take	VERB
taxlaw-2853	548	10	tax	tax	NOUN
taxlaw-2853	548	11	positions	position	NOUN
taxlaw-2853	548	12	that	that	PRON
taxlaw-2853	548	13	i	i	PRON
taxlaw-2853	548	14	think	think	VERB
taxlaw-2853	548	15	are	be	AUX
taxlaw-2853	548	16	the	the	DET
taxlaw-2853	548	17	“	"	PUNCT
taxlaw-2853	548	18	correct	correct	ADJ
taxlaw-2853	548	19	answers	answer	NOUN
taxlaw-2853	548	20	”	"	PUNCT
taxlaw-2853	548	21	under	under	ADP
taxlaw-2853	548	22	the	the	DET
taxlaw-2853	548	23	law	law	NOUN
taxlaw-2853	548	24	(	(	PUNCT
taxlaw-2853	548	25	i.e.	i.e.	X
taxlaw-2853	548	26	,	,	PUNCT
taxlaw-2853	548	27	that	that	PRON
taxlaw-2853	548	28	are	be	AUX
taxlaw-2853	548	29	more	more	ADV
taxlaw-2853	548	30	likely	likely	ADJ
taxlaw-2853	548	31	than	than	SCONJ
taxlaw-2853	548	32	not	not	PART
taxlaw-2853	548	33	to	to	PART
taxlaw-2853	548	34	be	be	AUX
taxlaw-2853	548	35	sustained	sustain	VERB
taxlaw-2853	548	36	on	on	ADP
taxlaw-2853	548	37	the	the	DET
taxlaw-2853	548	38	merits	merit	NOUN
taxlaw-2853	548	39	if	if	SCONJ
taxlaw-2853	548	40	challenged	challenge	VERB
taxlaw-2853	548	41	)	)	PUNCT
taxlaw-2853	548	42	.	.	PUNCT
taxlaw-2853	549	1	8	8	X
taxlaw-2853	549	2	.	.	X
taxlaw-2853	550	1	i	i	PRON
taxlaw-2853	550	2	believe	believe	VERB
taxlaw-2853	550	3	in	in	ADP
taxlaw-2853	550	4	only	only	ADV
taxlaw-2853	550	5	advising	advise	VERB
taxlaw-2853	550	6	my	my	PRON
taxlaw-2853	550	7	client	client	NOUN
taxlaw-2853	550	8	to	to	PART
taxlaw-2853	550	9	take	take	VERB
taxlaw-2853	550	10	tax	tax	NOUN
taxlaw-2853	550	11	positions	position	NOUN
taxlaw-2853	550	12	that	that	PRON
taxlaw-2853	550	13	i	i	PRON
taxlaw-2853	550	14	think	think	VERB
taxlaw-2853	550	15	are	be	AUX
taxlaw-2853	550	16	the	the	DET
taxlaw-2853	550	17	“	"	PUNCT
taxlaw-2853	550	18	right	right	ADJ
taxlaw-2853	550	19	things	thing	NOUN
taxlaw-2853	550	20	to	to	PART
taxlaw-2853	550	21	do	do	VERB
taxlaw-2853	550	22	”	"	PUNCT
taxlaw-2853	550	23	(	(	PUNCT
taxlaw-2853	550	24	i.e.	i.e.	X
taxlaw-2853	550	25	,	,	PUNCT
taxlaw-2853	550	26	that	that	PRON
taxlaw-2853	550	27	reflect	reflect	VERB
taxlaw-2853	550	28	my	my	PRON
taxlaw-2853	550	29	sense	sense	NOUN
taxlaw-2853	550	30	of	of	ADP
taxlaw-2853	550	31	morality	morality	NOUN
taxlaw-2853	550	32	and	and	CCONJ
taxlaw-2853	550	33	justice	justice	NOUN
taxlaw-2853	550	34	)	)	PUNCT
taxlaw-2853	550	35	.	.	PUNCT
taxlaw-2853	551	1	9	9	X
taxlaw-2853	551	2	.	.	X
taxlaw-2853	552	1	i	i	PRON
taxlaw-2853	552	2	believe	believe	VERB
taxlaw-2853	552	3	in	in	ADP
taxlaw-2853	552	4	advising	advise	VERB
taxlaw-2853	552	5	my	my	PRON
taxlaw-2853	552	6	client	client	NOUN
taxlaw-2853	552	7	to	to	PART
taxlaw-2853	552	8	take	take	VERB
taxlaw-2853	552	9	any	any	DET
taxlaw-2853	552	10	tax	tax	NOUN
taxlaw-2853	552	11	positions	position	NOUN
taxlaw-2853	552	12	that	that	PRON
taxlaw-2853	552	13	are	be	AUX
taxlaw-2853	552	14	not	not	PART
taxlaw-2853	552	15	frivolous	frivolous	ADJ
taxlaw-2853	552	16	.	.	PUNCT
taxlaw-2853	553	1	10	10	NUM
taxlaw-2853	553	2	.	.	PUNCT
taxlaw-2853	554	1	i	i	PRON
taxlaw-2853	554	2	believe	believe	VERB
taxlaw-2853	554	3	that	that	SCONJ
taxlaw-2853	554	4	tax	tax	NOUN
taxlaw-2853	554	5	is	be	AUX
taxlaw-2853	554	6	like	like	ADP
taxlaw-2853	554	7	golf	golf	NOUN
taxlaw-2853	554	8	.	.	PUNCT
taxlaw-2853	555	1	in	in	ADP
taxlaw-2853	555	2	golf	golf	NOUN
taxlaw-2853	555	3	,	,	PUNCT
taxlaw-2853	555	4	almost	almost	ADV
taxlaw-2853	555	5	any	any	DET
taxlaw-2853	555	6	rule	rule	NOUN
taxlaw-2853	555	7	infraction	infraction	NOUN
taxlaw-2853	555	8	is	be	AUX
taxlaw-2853	555	9	cause	cause	NOUN
taxlaw-2853	555	10	for	for	ADP
taxlaw-2853	555	11	disqualification	disqualification	NOUN
taxlaw-2853	555	12	of	of	ADP
taxlaw-2853	555	13	the	the	DET
taxlaw-2853	555	14	golfer	golfer	NOUN
taxlaw-2853	555	15	.	.	PUNCT
taxlaw-2853	556	1	in	in	ADP
taxlaw-2853	556	2	tax	tax	NOUN
taxlaw-2853	556	3	,	,	PUNCT
taxlaw-2853	556	4	if	if	SCONJ
taxlaw-2853	556	5	i	i	PRON
taxlaw-2853	556	6	advise	advise	VERB
taxlaw-2853	556	7	in	in	ADP
taxlaw-2853	556	8	a	a	DET
taxlaw-2853	556	9	way	way	NOUN
taxlaw-2853	556	10	that	that	PRON
taxlaw-2853	556	11	causes	cause	VERB
taxlaw-2853	556	12	me	i	PRON
taxlaw-2853	556	13	to	to	PART
taxlaw-2853	556	14	be	be	AUX
taxlaw-2853	556	15	(	(	PUNCT
taxlaw-2853	556	16	or	or	CCONJ
taxlaw-2853	556	17	causes	cause	VERB
taxlaw-2853	556	18	my	my	PRON
taxlaw-2853	556	19	client	client	NOUN
taxlaw-2853	556	20	to	to	PART
taxlaw-2853	556	21	be	be	AUX
taxlaw-2853	556	22	)	)	PUNCT
taxlaw-2853	556	23	penalized	penalize	VERB
taxlaw-2853	556	24	by	by	ADP
taxlaw-2853	556	25	a	a	DET
taxlaw-2853	556	26	tax	tax	NOUN
taxlaw-2853	556	27	authority	authority	NOUN
taxlaw-2853	556	28	(	(	PUNCT
taxlaw-2853	556	29	i.e.	i.e.	X
taxlaw-2853	556	30	,	,	PUNCT
taxlaw-2853	556	31	a	a	DET
taxlaw-2853	556	32	serious	serious	ADJ
taxlaw-2853	556	33	infraction	infraction	NOUN
taxlaw-2853	556	34	)	)	PUNCT
taxlaw-2853	556	35	,	,	PUNCT
taxlaw-2853	556	36	i	i	PRON
taxlaw-2853	556	37	have	have	AUX
taxlaw-2853	556	38	failed	fail	VERB
taxlaw-2853	556	39	to	to	PART
taxlaw-2853	556	40	ethically	ethically	ADV
taxlaw-2853	556	41	discharge	discharge	VERB
taxlaw-2853	556	42	my	my	PRON
taxlaw-2853	556	43	responsibilities	responsibility	NOUN
taxlaw-2853	556	44	as	as	ADP
taxlaw-2853	556	45	a	a	DET
taxlaw-2853	556	46	tax	tax	NOUN
taxlaw-2853	556	47	lawyer.159	lawyer.159	SCONJ
taxlaw-2853	556	48	the	the	DET
taxlaw-2853	556	49	last	last	ADJ
taxlaw-2853	556	50	part	part	NOUN
taxlaw-2853	556	51	of	of	ADP
taxlaw-2853	556	52	the	the	DET
taxlaw-2853	556	53	homework	homework	NOUN
taxlaw-2853	556	54	is	be	AUX
taxlaw-2853	556	55	open	open	ADJ
taxlaw-2853	556	56	-	-	PUNCT
taxlaw-2853	556	57	ended	ended	ADJ
taxlaw-2853	556	58	,	,	PUNCT
taxlaw-2853	556	59	and	and	CCONJ
taxlaw-2853	556	60	it	it	PRON
taxlaw-2853	556	61	asks	ask	VERB
taxlaw-2853	556	62	students	student	NOUN
taxlaw-2853	556	63	to	to	PART
taxlaw-2853	556	64	fill	fill	VERB
taxlaw-2853	556	65	in	in	ADP
taxlaw-2853	556	66	the	the	DET
taxlaw-2853	556	67	blank	blank	NOUN
taxlaw-2853	556	68	in	in	ADP
taxlaw-2853	556	69	a	a	DET
taxlaw-2853	556	70	statement	statement	NOUN
taxlaw-2853	556	71	that	that	PRON
taxlaw-2853	556	72	says	say	VERB
taxlaw-2853	556	73	,	,	PUNCT
taxlaw-2853	556	74	“	"	PUNCT
taxlaw-2853	556	75	i	i	PRON
taxlaw-2853	556	76	would	would	AUX
taxlaw-2853	556	77	describe	describe	VERB
taxlaw-2853	556	78	my	my	PRON
taxlaw-2853	556	79	tax	tax	NOUN
taxlaw-2853	556	80	lawyering	lawyere	VERB
taxlaw-2853	556	81	philosophy	philosophy	NOUN
taxlaw-2853	556	82	as	as	ADP
taxlaw-2853	556	83	154	154	NUM
taxlaw-2853	556	84	cf	cf	NOUN
taxlaw-2853	556	85	.	.	PUNCT
taxlaw-2853	557	1	daniel	daniel	PROPN
taxlaw-2853	557	2	kahneman	kahneman	PROPN
taxlaw-2853	557	3	,	,	PUNCT
taxlaw-2853	557	4	thinking	think	VERB
taxlaw-2853	557	5	fast	fast	ADV
taxlaw-2853	557	6	&	&	CCONJ
taxlaw-2853	557	7	slow	slow	ADJ
taxlaw-2853	557	8	(	(	PUNCT
taxlaw-2853	557	9	2011	2011	NUM
taxlaw-2853	557	10	)	)	PUNCT
taxlaw-2853	557	11	.	.	PUNCT
taxlaw-2853	558	1	155	155	NUM
taxlaw-2853	558	2	there	there	PRON
taxlaw-2853	558	3	are	be	VERB
taxlaw-2853	558	4	several	several	ADJ
taxlaw-2853	558	5	surveys	survey	NOUN
taxlaw-2853	558	6	that	that	SCONJ
taxlaw-2853	558	7	different	different	ADJ
taxlaw-2853	558	8	researchers	researcher	NOUN
taxlaw-2853	558	9	have	have	AUX
taxlaw-2853	558	10	used	use	VERB
taxlaw-2853	558	11	to	to	PART
taxlaw-2853	558	12	assess	assess	VERB
taxlaw-2853	558	13	the	the	DET
taxlaw-2853	558	14	ethical	ethical	ADJ
taxlaw-2853	558	15	perspectives	perspective	NOUN
taxlaw-2853	558	16	of	of	ADP
taxlaw-2853	558	17	practitioners	practitioner	NOUN
taxlaw-2853	558	18	.	.	PUNCT
taxlaw-2853	559	1	several	several	ADJ
taxlaw-2853	559	2	of	of	ADP
taxlaw-2853	559	3	the	the	DET
taxlaw-2853	559	4	questions	question	NOUN
taxlaw-2853	559	5	listed	list	VERB
taxlaw-2853	559	6	here	here	ADV
taxlaw-2853	559	7	are	be	AUX
taxlaw-2853	559	8	based	base	VERB
taxlaw-2853	559	9	,	,	PUNCT
taxlaw-2853	559	10	in	in	ADP
taxlaw-2853	559	11	part	part	NOUN
taxlaw-2853	559	12	,	,	PUNCT
taxlaw-2853	559	13	on	on	ADP
taxlaw-2853	559	14	these	these	DET
taxlaw-2853	559	15	instruments	instrument	NOUN
taxlaw-2853	559	16	.	.	PUNCT
taxlaw-2853	560	1	156	156	NUM
taxlaw-2853	560	2	this	this	DET
taxlaw-2853	560	3	statement	statement	NOUN
taxlaw-2853	560	4	is	be	AUX
taxlaw-2853	560	5	derived	derive	VERB
taxlaw-2853	560	6	from	from	ADP
taxlaw-2853	560	7	rex	rex	PROPN
taxlaw-2853	560	8	l.	l.	PROPN
taxlaw-2853	560	9	marshall	marshall	PROPN
taxlaw-2853	560	10	et	et	PROPN
taxlaw-2853	560	11	al	al	PROPN
taxlaw-2853	560	12	.	.	PROPN
taxlaw-2853	560	13	,	,	PUNCT
taxlaw-2853	560	14	the	the	DET
taxlaw-2853	560	15	ethical	ethical	ADJ
taxlaw-2853	560	16	environment	environment	NOUN
taxlaw-2853	560	17	of	of	ADP
taxlaw-2853	560	18	tax	tax	NOUN
taxlaw-2853	560	19	practitioners	practitioner	NOUN
taxlaw-2853	560	20	:	:	PUNCT
taxlaw-2853	560	21	western	western	ADJ
taxlaw-2853	560	22	australian	australian	ADJ
taxlaw-2853	560	23	evidence	evidence	NOUN
taxlaw-2853	560	24	,	,	PUNCT
taxlaw-2853	560	25	17	17	NUM
taxlaw-2853	560	26	j.	j.	PROPN
taxlaw-2853	560	27	bus	bus	PROPN
taxlaw-2853	560	28	.	.	PUNCT
taxlaw-2853	561	1	ethics	ethic	NOUN
taxlaw-2853	561	2	1265	1265	NUM
taxlaw-2853	561	3	,	,	PUNCT
taxlaw-2853	561	4	1272	1272	NUM
taxlaw-2853	561	5	(	(	PUNCT
taxlaw-2853	561	6	1998	1998	NUM
taxlaw-2853	561	7	)	)	PUNCT
taxlaw-2853	561	8	(	(	PUNCT
taxlaw-2853	561	9	mean	mean	NOUN
taxlaw-2853	561	10	5.17	5.17	NUM
taxlaw-2853	561	11	,	,	PUNCT
taxlaw-2853	561	12	just	just	ADV
taxlaw-2853	561	13	over	over	ADP
taxlaw-2853	561	14	“	"	PUNCT
taxlaw-2853	561	15	slightly	slightly	ADV
taxlaw-2853	561	16	agree	agree	VERB
taxlaw-2853	561	17	”	"	PUNCT
taxlaw-2853	561	18	on	on	ADP
taxlaw-2853	561	19	a	a	DET
taxlaw-2853	561	20	7	7	NUM
taxlaw-2853	561	21	point	point	NOUN
taxlaw-2853	561	22	likert	likert	ADJ
taxlaw-2853	561	23	scale	scale	NOUN
taxlaw-2853	561	24	)	)	PUNCT
taxlaw-2853	561	25	.	.	PUNCT
taxlaw-2853	562	1	157	157	NUM
taxlaw-2853	562	2	this	this	DET
taxlaw-2853	562	3	statement	statement	NOUN
taxlaw-2853	562	4	is	be	AUX
taxlaw-2853	562	5	based	base	VERB
taxlaw-2853	562	6	on	on	ADP
taxlaw-2853	562	7	the	the	DET
taxlaw-2853	562	8	test	test	NOUN
taxlaw-2853	562	9	statements	statement	NOUN
taxlaw-2853	562	10	in	in	ADP
taxlaw-2853	562	11	(	(	PUNCT
taxlaw-2853	562	12	a	a	PRON
taxlaw-2853	562	13	)	)	PUNCT
taxlaw-2853	562	14	brian	brian	PROPN
taxlaw-2853	562	15	spilker	spilker	PROPN
taxlaw-2853	562	16	et	et	PROPN
taxlaw-2853	562	17	al	al	PROPN
taxlaw-2853	562	18	.	.	PROPN
taxlaw-2853	562	19	,	,	PUNCT
taxlaw-2853	562	20	client	client	NOUN
taxlaw-2853	562	21	advocacy	advocacy	NOUN
taxlaw-2853	562	22	in	in	ADP
taxlaw-2853	562	23	the	the	DET
taxlaw-2853	562	24	global	global	ADJ
taxlaw-2853	562	25	economy	economy	NOUN
taxlaw-2853	562	26	:	:	PUNCT
taxlaw-2853	562	27	a	a	DET
taxlaw-2853	562	28	comparison	comparison	NOUN
taxlaw-2853	562	29	of	of	ADP
taxlaw-2853	562	30	u.s	u.s	PROPN
taxlaw-2853	562	31	.	.	PROPN
taxlaw-2853	562	32	and	and	CCONJ
taxlaw-2853	562	33	indian	indian	ADJ
taxlaw-2853	562	34	tax	tax	NOUN
taxlaw-2853	562	35	professionals	professional	NOUN
taxlaw-2853	562	36	,	,	PUNCT
taxlaw-2853	562	37	available	available	ADJ
taxlaw-2853	562	38	at	at	ADP
taxlaw-2853	562	39	http://ssrn.com/abstract=1908959	http://ssrn.com/abstract=1908959	NOUN
taxlaw-2853	562	40	[	[	X
taxlaw-2853	562	41	https://perma.cc/sx67-v9b4	https://perma.cc/sx67-v9b4	NOUN
taxlaw-2853	562	42	]	]	PUNCT
taxlaw-2853	562	43	,	,	PUNCT
taxlaw-2853	562	44	and	and	CCONJ
taxlaw-2853	562	45	(	(	PUNCT
taxlaw-2853	562	46	b	b	X
taxlaw-2853	562	47	)	)	PUNCT
taxlaw-2853	562	48	internal	internal	ADJ
taxlaw-2853	562	49	revenue	revenue	NOUN
taxlaw-2853	562	50	service	service	NOUN
taxlaw-2853	562	51	,	,	PUNCT
taxlaw-2853	562	52	survey	survey	NOUN
taxlaw-2853	562	53	of	of	ADP
taxlaw-2853	562	54	tax	tax	NOUN
taxlaw-2853	562	55	practitioners	practitioner	NOUN
taxlaw-2853	562	56	and	and	CCONJ
taxlaw-2853	562	57	advisors	advisor	NOUN
taxlaw-2853	562	58	,	,	PUNCT
taxlaw-2853	562	59	1986	1986	NUM
taxlaw-2853	562	60	(	(	PUNCT
taxlaw-2853	562	61	questions	question	NOUN
taxlaw-2853	562	62	10(a	10(a	NUM
taxlaw-2853	562	63	)	)	PUNCT
taxlaw-2853	562	64	and	and	CCONJ
taxlaw-2853	562	65	10(b	10(b	NUM
taxlaw-2853	562	66	)	)	PUNCT
taxlaw-2853	562	67	)	)	PUNCT
taxlaw-2853	562	68	,	,	PUNCT
taxlaw-2853	562	69	available	available	ADJ
taxlaw-2853	562	70	at	at	ADP
taxlaw-2853	562	71	https://catalog.archives.gov/id/1135749	https://catalog.archives.gov/id/1135749	PROPN
taxlaw-2853	562	72	[	[	X
taxlaw-2853	562	73	https://perma.cc/wm55-nt5e	https://perma.cc/wm55-nt5e	X
taxlaw-2853	562	74	]	]	SYM
taxlaw-2853	562	75	.	.	PUNCT
taxlaw-2853	563	1	158	158	NUM
taxlaw-2853	563	2	this	this	DET
taxlaw-2853	563	3	statement	statement	NOUN
taxlaw-2853	563	4	is	be	AUX
taxlaw-2853	563	5	based	base	VERB
taxlaw-2853	563	6	on	on	ADP
taxlaw-2853	563	7	(	(	PUNCT
taxlaw-2853	563	8	a	a	DET
taxlaw-2853	563	9	)	)	PUNCT
taxlaw-2853	563	10	spilker	spilker	NOUN
taxlaw-2853	563	11	et	et	PROPN
taxlaw-2853	563	12	al	al	PROPN
taxlaw-2853	563	13	.	.	PROPN
taxlaw-2853	563	14	,	,	PUNCT
taxlaw-2853	563	15	supra	supra	PROPN
taxlaw-2853	563	16	note	note	PROPN
taxlaw-2853	563	17	155	155	NUM
taxlaw-2853	563	18	,	,	PUNCT
taxlaw-2853	563	19	(	(	PUNCT
taxlaw-2853	563	20	b	b	X
taxlaw-2853	563	21	)	)	PUNCT
taxlaw-2853	563	22	irs	irs	PROPN
taxlaw-2853	563	23	survey	survey	NOUN
taxlaw-2853	563	24	,	,	PUNCT
taxlaw-2853	563	25	supra	supra	PROPN
taxlaw-2853	563	26	note	note	PROPN
taxlaw-2853	563	27	155	155	NUM
taxlaw-2853	563	28	(	(	PUNCT
taxlaw-2853	563	29	question	question	NOUN
taxlaw-2853	563	30	12(a	12(a	NUM
taxlaw-2853	563	31	)	)	PUNCT
taxlaw-2853	563	32	,	,	PUNCT
taxlaw-2853	563	33	statement	statement	NOUN
taxlaw-2853	563	34	14	14	NUM
taxlaw-2853	563	35	)	)	PUNCT
taxlaw-2853	563	36	;	;	PUNCT
taxlaw-2853	563	37	and	and	CCONJ
taxlaw-2853	563	38	(	(	PUNCT
taxlaw-2853	563	39	c	c	NOUN
taxlaw-2853	563	40	)	)	PUNCT
taxlaw-2853	563	41	devos	devos	NOUN
taxlaw-2853	563	42	,	,	PUNCT
taxlaw-2853	563	43	supra	supra	PROPN
taxlaw-2853	563	44	note	note	NOUN
taxlaw-2853	563	45	98	98	NUM
taxlaw-2853	563	46	(	(	PUNCT
taxlaw-2853	563	47	question	question	NOUN
taxlaw-2853	563	48	10(a	10(a	NUM
taxlaw-2853	563	49	)	)	PUNCT
taxlaw-2853	563	50	)	)	PUNCT
taxlaw-2853	563	51	.	.	PUNCT
taxlaw-2853	564	1	159	159	NUM
taxlaw-2853	564	2	the	the	DET
taxlaw-2853	564	3	opposite	opposite	ADJ
taxlaw-2853	564	4	framing	framing	NOUN
taxlaw-2853	564	5	of	of	ADP
taxlaw-2853	564	6	this	this	DET
taxlaw-2853	564	7	question	question	NOUN
taxlaw-2853	564	8	is	be	AUX
taxlaw-2853	564	9	,	,	PUNCT
taxlaw-2853	564	10	“	"	PUNCT
taxlaw-2853	564	11	i	i	PRON
taxlaw-2853	564	12	believe	believe	VERB
taxlaw-2853	564	13	that	that	SCONJ
taxlaw-2853	564	14	tax	tax	NOUN
taxlaw-2853	564	15	is	be	AUX
taxlaw-2853	564	16	like	like	ADP
taxlaw-2853	564	17	basketball	basketball	NOUN
taxlaw-2853	564	18	.	.	PUNCT
taxlaw-2853	565	1	in	in	ADP
taxlaw-2853	565	2	basketball	basketball	NOUN
taxlaw-2853	565	3	,	,	PUNCT
taxlaw-2853	565	4	if	if	SCONJ
taxlaw-2853	565	5	you	you	PRON
taxlaw-2853	565	6	never	never	ADV
taxlaw-2853	565	7	get	get	VERB
taxlaw-2853	565	8	a	a	DET
taxlaw-2853	565	9	foul	foul	NOUN
taxlaw-2853	565	10	called	call	VERB
taxlaw-2853	565	11	on	on	ADP
taxlaw-2853	565	12	you	you	PRON
taxlaw-2853	565	13	then	then	ADV
taxlaw-2853	565	14	you	you	PRON
taxlaw-2853	565	15	are	be	AUX
taxlaw-2853	565	16	n’t	not	PART
taxlaw-2853	565	17	playing	play	VERB
taxlaw-2853	565	18	aggressively	aggressively	ADV
taxlaw-2853	565	19	enough	enough	ADV
taxlaw-2853	565	20	.	.	PUNCT
taxlaw-2853	566	1	in	in	ADP
taxlaw-2853	566	2	tax	tax	NOUN
taxlaw-2853	566	3	,	,	PUNCT
taxlaw-2853	566	4	i	i	PRON
taxlaw-2853	566	5	believe	believe	VERB
taxlaw-2853	566	6	that	that	SCONJ
taxlaw-2853	566	7	if	if	SCONJ
taxlaw-2853	566	8	my	my	PRON
taxlaw-2853	566	9	clients	client	NOUN
taxlaw-2853	566	10	and	and	CCONJ
taxlaw-2853	566	11	i	i	PRON
taxlaw-2853	566	12	do	do	AUX
taxlaw-2853	566	13	n’t	not	PART
taxlaw-2853	566	14	occasionally	occasionally	ADV
taxlaw-2853	566	15	get	get	AUX
taxlaw-2853	566	16	penalized	penalize	VERB
taxlaw-2853	566	17	by	by	ADP
taxlaw-2853	566	18	the	the	DET
taxlaw-2853	566	19	tax	tax	NOUN
taxlaw-2853	566	20	authorities	authority	NOUN
taxlaw-2853	566	21	then	then	ADV
taxlaw-2853	566	22	i	i	PRON
taxlaw-2853	566	23	have	have	AUX
taxlaw-2853	566	24	n’t	not	PART
taxlaw-2853	566	25	been	be	AUX
taxlaw-2853	566	26	representing	represent	VERB
taxlaw-2853	566	27	my	my	PRON
taxlaw-2853	566	28	clients	client	NOUN
taxlaw-2853	566	29	aggressively	aggressively	ADV
taxlaw-2853	566	30	enough	enough	ADV
taxlaw-2853	566	31	.	.	PUNCT
taxlaw-2853	566	32	”	"	PUNCT
taxlaw-2853	567	1	more	more	ADJ
taxlaw-2853	567	2	students	student	NOUN
taxlaw-2853	567	3	may	may	AUX
taxlaw-2853	567	4	be	be	AUX
taxlaw-2853	567	5	familiar	familiar	ADJ
taxlaw-2853	567	6	with	with	ADP
taxlaw-2853	567	7	basketball	basketball	NOUN
taxlaw-2853	567	8	than	than	ADP
taxlaw-2853	567	9	with	with	ADP
taxlaw-2853	567	10	golf	golf	NOUN
taxlaw-2853	567	11	,	,	PUNCT
taxlaw-2853	567	12	and	and	CCONJ
taxlaw-2853	567	13	i	i	PRON
taxlaw-2853	567	14	used	use	VERB
taxlaw-2853	567	15	to	to	PART
taxlaw-2853	567	16	use	use	VERB
taxlaw-2853	567	17	the	the	DET
taxlaw-2853	567	18	basketball	basketball	NOUN
taxlaw-2853	567	19	analogy	analogy	NOUN
taxlaw-2853	567	20	as	as	ADP
taxlaw-2853	567	21	the	the	DET
taxlaw-2853	567	22	statement	statement	NOUN
taxlaw-2853	567	23	for	for	SCONJ
taxlaw-2853	567	24	students	student	NOUN
taxlaw-2853	567	25	to	to	PART
taxlaw-2853	567	26	evaluate	evaluate	VERB
taxlaw-2853	567	27	.	.	PUNCT
taxlaw-2853	568	1	however	however	ADV
taxlaw-2853	568	2	,	,	PUNCT
taxlaw-2853	568	3	the	the	DET
taxlaw-2853	568	4	golf	golf	NOUN
taxlaw-2853	568	5	analogy	analogy	NOUN
taxlaw-2853	568	6	matches	match	VERB
taxlaw-2853	568	7	up	up	ADP
taxlaw-2853	568	8	better	well	ADV
taxlaw-2853	568	9	with	with	ADP
taxlaw-2853	568	10	a	a	DET
taxlaw-2853	568	11	lawyering	lawyere	VERB
taxlaw-2853	568	12	philosophy	philosophy	NOUN
taxlaw-2853	568	13	,	,	PUNCT
taxlaw-2853	568	14	and	and	CCONJ
taxlaw-2853	568	15	i	i	PRON
taxlaw-2853	568	16	support	support	VERB
taxlaw-2853	568	17	(	(	PUNCT
taxlaw-2853	568	18	and	and	CCONJ
taxlaw-2853	568	19	hope	hope	VERB
taxlaw-2853	568	20	my	my	PRON
taxlaw-2853	568	21	students	student	NOUN
taxlaw-2853	568	22	will	will	AUX
taxlaw-2853	568	23	support	support	VERB
taxlaw-2853	568	24	)	)	PUNCT
taxlaw-2853	568	25	the	the	DET
taxlaw-2853	568	26	golf	golf	NOUN
taxlaw-2853	568	27	analogy	analogy	NOUN
taxlaw-2853	568	28	more	more	ADJ
taxlaw-2853	568	29	than	than	ADP
taxlaw-2853	568	30	the	the	DET
taxlaw-2853	568	31	basketball	basketball	NOUN
taxlaw-2853	568	32	analogy	analogy	NOUN
taxlaw-2853	568	33	.	.	PUNCT
taxlaw-2853	569	1	thus	thus	ADV
taxlaw-2853	569	2	,	,	PUNCT
taxlaw-2853	569	3	framing	frame	VERB
taxlaw-2853	569	4	the	the	DET
taxlaw-2853	569	5	question	question	NOUN
taxlaw-2853	569	6	using	use	VERB
taxlaw-2853	569	7	the	the	DET
taxlaw-2853	569	8	golf	golf	NOUN
taxlaw-2853	569	9	analogy	analogy	NOUN
taxlaw-2853	569	10	is	be	AUX
taxlaw-2853	569	11	more	more	ADV
taxlaw-2853	569	12	instructive	instructive	ADJ
taxlaw-2853	569	13	for	for	ADP
taxlaw-2853	569	14	students	student	NOUN
taxlaw-2853	569	15	in	in	ADP
taxlaw-2853	569	16	2017	2017	NUM
taxlaw-2853	569	17	]	]	PUNCT
taxlaw-2853	569	18	fostering	foster	VERB
taxlaw-2853	569	19	ethical	ethical	ADJ
taxlaw-2853	569	20	professional	professional	ADJ
taxlaw-2853	569	21	identity	identity	NOUN
taxlaw-2853	569	22	in	in	ADP
taxlaw-2853	569	23	tax	tax	NOUN
taxlaw-2853	569	24	243	243	NUM
taxlaw-2853	569	25	_	_	PUNCT
taxlaw-2853	570	1	_	_	PUNCT
taxlaw-2853	571	1	_	_	PUNCT
taxlaw-2853	572	1	_	_	PUNCT
taxlaw-2853	573	1	_	_	PUNCT
taxlaw-2853	574	1	_	_	PUNCT
taxlaw-2853	575	1	_	_	PUNCT
taxlaw-2853	576	1	_	_	PUNCT
taxlaw-2853	577	1	_	_	PUNCT
taxlaw-2853	578	1	_	_	PUNCT
taxlaw-2853	579	1	_	_	PUNCT
taxlaw-2853	580	1	_	_	PUNCT
taxlaw-2853	581	1	_	_	PUNCT
taxlaw-2853	582	1	_	_	PUNCT
taxlaw-2853	583	1	_	_	PUNCT
taxlaw-2853	584	1	_	_	PUNCT
taxlaw-2853	585	1	_	_	PUNCT
taxlaw-2853	586	1	_	_	PUNCT
taxlaw-2853	587	1	_	_	PUNCT
taxlaw-2853	588	1	_	_	PUNCT
taxlaw-2853	589	1	_	_	PUNCT
taxlaw-2853	590	1	_	_	PUNCT
taxlaw-2853	590	2	.	.	PUNCT
taxlaw-2853	590	3	”	"	PUNCT
taxlaw-2853	591	1	as	as	ADP
taxlaw-2853	591	2	background	background	NOUN
taxlaw-2853	591	3	for	for	ADP
taxlaw-2853	591	4	this	this	DET
taxlaw-2853	591	5	part	part	NOUN
taxlaw-2853	591	6	of	of	ADP
taxlaw-2853	591	7	the	the	DET
taxlaw-2853	591	8	task	task	NOUN
taxlaw-2853	591	9	,	,	PUNCT
taxlaw-2853	591	10	i	i	PRON
taxlaw-2853	591	11	typically	typically	ADV
taxlaw-2853	591	12	assign	assign	VERB
taxlaw-2853	591	13	all	all	PRON
taxlaw-2853	591	14	or	or	CCONJ
taxlaw-2853	591	15	part	part	NOUN
taxlaw-2853	591	16	of	of	ADP
taxlaw-2853	591	17	my	my	PRON
taxlaw-2853	591	18	article	article	NOUN
taxlaw-2853	591	19	,	,	PUNCT
taxlaw-2853	591	20	aggressive	aggressive	ADJ
taxlaw-2853	591	21	tax	tax	NOUN
taxlaw-2853	591	22	planning	planning	NOUN
taxlaw-2853	591	23	&	&	CCONJ
taxlaw-2853	591	24	the	the	DET
taxlaw-2853	591	25	ethical	ethical	ADJ
taxlaw-2853	591	26	tax	tax	NOUN
taxlaw-2853	591	27	lawyer	lawyer	NOUN
taxlaw-2853	591	28	,	,	PUNCT
taxlaw-2853	591	29	which	which	PRON
taxlaw-2853	591	30	describes	describe	VERB
taxlaw-2853	591	31	several	several	ADJ
taxlaw-2853	591	32	different	different	ADJ
taxlaw-2853	591	33	tax	tax	NOUN
taxlaw-2853	591	34	lawyering	lawyere	VERB
taxlaw-2853	591	35	philosophies.160	philosophies.160	NOUN
taxlaw-2853	591	36	for	for	ADP
taxlaw-2853	591	37	purposes	purpose	NOUN
taxlaw-2853	591	38	of	of	ADP
taxlaw-2853	591	39	this	this	DET
taxlaw-2853	591	40	last	last	ADJ
taxlaw-2853	591	41	part	part	NOUN
taxlaw-2853	591	42	of	of	ADP
taxlaw-2853	591	43	the	the	DET
taxlaw-2853	591	44	homework	homework	NOUN
taxlaw-2853	591	45	,	,	PUNCT
taxlaw-2853	591	46	students	student	NOUN
taxlaw-2853	591	47	are	be	AUX
taxlaw-2853	591	48	invited	invite	VERB
taxlaw-2853	591	49	to	to	PART
taxlaw-2853	591	50	select	select	VERB
taxlaw-2853	591	51	among	among	ADP
taxlaw-2853	591	52	the	the	DET
taxlaw-2853	591	53	various	various	ADJ
taxlaw-2853	591	54	lawyering	lawyere	VERB
taxlaw-2853	591	55	philosophies	philosophy	NOUN
taxlaw-2853	591	56	described	describe	VERB
taxlaw-2853	591	57	in	in	ADP
taxlaw-2853	591	58	the	the	DET
taxlaw-2853	591	59	reading	reading	NOUN
taxlaw-2853	591	60	,	,	PUNCT
taxlaw-2853	591	61	to	to	PART
taxlaw-2853	591	62	identify	identify	VERB
taxlaw-2853	591	63	a	a	DET
taxlaw-2853	591	64	combination	combination	NOUN
taxlaw-2853	591	65	of	of	ADP
taxlaw-2853	591	66	those	those	DET
taxlaw-2853	591	67	options	option	NOUN
taxlaw-2853	591	68	,	,	PUNCT
taxlaw-2853	591	69	or	or	CCONJ
taxlaw-2853	591	70	to	to	PART
taxlaw-2853	591	71	articulate	articulate	VERB
taxlaw-2853	591	72	a	a	DET
taxlaw-2853	591	73	different	different	ADJ
taxlaw-2853	591	74	approach	approach	NOUN
taxlaw-2853	591	75	that	that	PRON
taxlaw-2853	591	76	resonates	resonate	VERB
taxlaw-2853	591	77	with	with	ADP
taxlaw-2853	591	78	them	they	PRON
taxlaw-2853	591	79	.	.	PUNCT
taxlaw-2853	592	1	note	note	VERB
taxlaw-2853	592	2	that	that	SCONJ
taxlaw-2853	592	3	this	this	DET
taxlaw-2853	592	4	assignment	assignment	NOUN
taxlaw-2853	592	5	assumes	assume	VERB
taxlaw-2853	592	6	that	that	SCONJ
taxlaw-2853	592	7	students	student	NOUN
taxlaw-2853	592	8	have	have	VERB
taxlaw-2853	592	9	sufficient	sufficient	ADJ
taxlaw-2853	592	10	background	background	NOUN
taxlaw-2853	592	11	about	about	ADP
taxlaw-2853	592	12	the	the	DET
taxlaw-2853	592	13	tax	tax	NOUN
taxlaw-2853	592	14	-	-	PUNCT
taxlaw-2853	592	15	specific	specific	ADJ
taxlaw-2853	592	16	ethics	ethic	NOUN
taxlaw-2853	592	17	rules	rule	NOUN
taxlaw-2853	592	18	and	and	CCONJ
taxlaw-2853	592	19	standards	standard	NOUN
taxlaw-2853	592	20	reflected	reflect	VERB
taxlaw-2853	592	21	in	in	ADP
taxlaw-2853	592	22	the	the	DET
taxlaw-2853	592	23	penalty	penalty	NOUN
taxlaw-2853	592	24	provisions	provision	NOUN
taxlaw-2853	592	25	of	of	ADP
taxlaw-2853	592	26	the	the	DET
taxlaw-2853	592	27	code	code	NOUN
taxlaw-2853	592	28	and	and	CCONJ
taxlaw-2853	592	29	in	in	ADP
taxlaw-2853	592	30	circular	circular	ADJ
taxlaw-2853	592	31	230	230	NUM
taxlaw-2853	592	32	.	.	PUNCT
taxlaw-2853	593	1	it	it	PRON
taxlaw-2853	593	2	is	be	AUX
taxlaw-2853	593	3	also	also	ADV
taxlaw-2853	593	4	helpful	helpful	ADJ
taxlaw-2853	593	5	if	if	SCONJ
taxlaw-2853	593	6	students	student	NOUN
taxlaw-2853	593	7	have	have	AUX
taxlaw-2853	593	8	taken	take	VERB
taxlaw-2853	593	9	or	or	CCONJ
taxlaw-2853	593	10	are	be	AUX
taxlaw-2853	593	11	concurrently	concurrently	ADV
taxlaw-2853	593	12	taking	take	VERB
taxlaw-2853	593	13	the	the	DET
taxlaw-2853	593	14	general	general	ADJ
taxlaw-2853	593	15	course	course	NOUN
taxlaw-2853	593	16	in	in	ADP
taxlaw-2853	593	17	professional	professional	ADJ
taxlaw-2853	593	18	responsibility	responsibility	NOUN
taxlaw-2853	593	19	.	.	PUNCT
taxlaw-2853	594	1	to	to	ADP
taxlaw-2853	594	2	the	the	DET
taxlaw-2853	594	3	extent	extent	NOUN
taxlaw-2853	594	4	students	student	NOUN
taxlaw-2853	594	5	lack	lack	VERB
taxlaw-2853	594	6	either	either	PRON
taxlaw-2853	594	7	of	of	ADP
taxlaw-2853	594	8	these	these	DET
taxlaw-2853	594	9	pieces	piece	NOUN
taxlaw-2853	594	10	of	of	ADP
taxlaw-2853	594	11	background	background	NOUN
taxlaw-2853	594	12	,	,	PUNCT
taxlaw-2853	594	13	supplemental	supplemental	ADJ
taxlaw-2853	594	14	reading	reading	NOUN
taxlaw-2853	594	15	or	or	CCONJ
taxlaw-2853	594	16	lectures	lecture	NOUN
taxlaw-2853	594	17	can	can	AUX
taxlaw-2853	594	18	be	be	AUX
taxlaw-2853	594	19	provided	provide	VERB
taxlaw-2853	594	20	to	to	PART
taxlaw-2853	594	21	fill	fill	VERB
taxlaw-2853	594	22	the	the	DET
taxlaw-2853	594	23	gap.161	gap.161	NOUN
taxlaw-2853	594	24	when	when	SCONJ
taxlaw-2853	594	25	distributing	distribute	VERB
taxlaw-2853	594	26	the	the	DET
taxlaw-2853	594	27	homework	homework	NOUN
taxlaw-2853	594	28	,	,	PUNCT
taxlaw-2853	594	29	it	it	PRON
taxlaw-2853	594	30	is	be	AUX
taxlaw-2853	594	31	important	important	ADJ
taxlaw-2853	594	32	to	to	PART
taxlaw-2853	594	33	explain	explain	VERB
taxlaw-2853	594	34	to	to	ADP
taxlaw-2853	594	35	students	student	NOUN
taxlaw-2853	594	36	the	the	DET
taxlaw-2853	594	37	objective	objective	NOUN
taxlaw-2853	594	38	of	of	ADP
taxlaw-2853	594	39	the	the	DET
taxlaw-2853	594	40	assignment	assignment	NOUN
taxlaw-2853	594	41	and	and	CCONJ
taxlaw-2853	594	42	class	class	NOUN
taxlaw-2853	594	43	session	session	NOUN
taxlaw-2853	594	44	because	because	SCONJ
taxlaw-2853	594	45	these	these	PRON
taxlaw-2853	594	46	are	be	AUX
taxlaw-2853	594	47	quite	quite	ADV
taxlaw-2853	594	48	different	different	ADJ
taxlaw-2853	594	49	from	from	ADP
taxlaw-2853	594	50	most	most	ADJ
taxlaw-2853	594	51	of	of	ADP
taxlaw-2853	594	52	their	their	PRON
taxlaw-2853	594	53	law	law	NOUN
taxlaw-2853	594	54	studies	study	NOUN
taxlaw-2853	594	55	,	,	PUNCT
taxlaw-2853	594	56	which	which	PRON
taxlaw-2853	594	57	focus	focus	VERB
taxlaw-2853	594	58	on	on	ADP
taxlaw-2853	594	59	building	build	VERB
taxlaw-2853	594	60	substantive	substantive	ADJ
taxlaw-2853	594	61	knowledge	knowledge	NOUN
taxlaw-2853	594	62	or	or	CCONJ
taxlaw-2853	594	63	legal	legal	ADJ
taxlaw-2853	594	64	skills	skill	NOUN
taxlaw-2853	594	65	.	.	PUNCT
taxlaw-2853	595	1	thus	thus	ADV
taxlaw-2853	595	2	,	,	PUNCT
taxlaw-2853	595	3	when	when	SCONJ
taxlaw-2853	595	4	distributing	distribute	VERB
taxlaw-2853	595	5	the	the	DET
taxlaw-2853	595	6	homework	homework	NOUN
taxlaw-2853	595	7	,	,	PUNCT
taxlaw-2853	595	8	i	i	PRON
taxlaw-2853	595	9	explain	explain	VERB
taxlaw-2853	595	10	that	that	SCONJ
taxlaw-2853	595	11	the	the	DET
taxlaw-2853	595	12	assignment	assignment	NOUN
taxlaw-2853	595	13	and	and	CCONJ
taxlaw-2853	595	14	the	the	DET
taxlaw-2853	595	15	next	next	ADJ
taxlaw-2853	595	16	class	class	NOUN
taxlaw-2853	595	17	are	be	AUX
taxlaw-2853	595	18	intended	intend	VERB
taxlaw-2853	595	19	to	to	PART
taxlaw-2853	595	20	enable	enable	VERB
taxlaw-2853	595	21	them	they	PRON
taxlaw-2853	595	22	to	to	PART
taxlaw-2853	595	23	begin	begin	VERB
taxlaw-2853	595	24	to	to	PART
taxlaw-2853	595	25	discover	discover	VERB
taxlaw-2853	595	26	and	and	CCONJ
taxlaw-2853	595	27	to	to	PART
taxlaw-2853	595	28	articulate	articulate	VERB
taxlaw-2853	595	29	their	their	PRON
taxlaw-2853	595	30	professional	professional	ADJ
taxlaw-2853	595	31	identity	identity	NOUN
taxlaw-2853	595	32	as	as	ADP
taxlaw-2853	595	33	tax	tax	NOUN
taxlaw-2853	595	34	lawyers	lawyer	NOUN
taxlaw-2853	595	35	—	—	PUNCT
taxlaw-2853	595	36	that	that	ADV
taxlaw-2853	595	37	is	is	ADV
taxlaw-2853	595	38	,	,	PUNCT
taxlaw-2853	595	39	who	who	PRON
taxlaw-2853	595	40	do	do	AUX
taxlaw-2853	595	41	they	they	PRON
taxlaw-2853	595	42	want	want	VERB
taxlaw-2853	595	43	to	to	PART
taxlaw-2853	595	44	be	be	AUX
taxlaw-2853	595	45	as	as	ADP
taxlaw-2853	595	46	tax	tax	NOUN
taxlaw-2853	595	47	lawyers	lawyer	NOUN
taxlaw-2853	595	48	?	?	PUNCT
taxlaw-2853	596	1	i	i	PRON
taxlaw-2853	596	2	also	also	ADV
taxlaw-2853	596	3	articulate	articulate	VERB
taxlaw-2853	596	4	what	what	PRON
taxlaw-2853	596	5	i	i	PRON
taxlaw-2853	596	6	believe	believe	VERB
taxlaw-2853	596	7	to	to	PART
taxlaw-2853	596	8	be	be	AUX
taxlaw-2853	596	9	the	the	DET
taxlaw-2853	596	10	exercise	exercise	NOUN
taxlaw-2853	596	11	’s	’s	PART
taxlaw-2853	596	12	value	value	NOUN
taxlaw-2853	596	13	to	to	ADP
taxlaw-2853	596	14	students	student	NOUN
taxlaw-2853	596	15	.	.	PUNCT
taxlaw-2853	597	1	specifically	specifically	ADV
taxlaw-2853	597	2	,	,	PUNCT
taxlaw-2853	597	3	if	if	SCONJ
taxlaw-2853	597	4	a	a	DET
taxlaw-2853	597	5	student	student	NOUN
taxlaw-2853	597	6	develops	develop	VERB
taxlaw-2853	597	7	a	a	DET
taxlaw-2853	597	8	strong	strong	ADJ
taxlaw-2853	597	9	sense	sense	NOUN
taxlaw-2853	597	10	of	of	ADP
taxlaw-2853	597	11	her	her	PRON
taxlaw-2853	597	12	professional	professional	ADJ
taxlaw-2853	597	13	identity	identity	NOUN
taxlaw-2853	597	14	,	,	PUNCT
taxlaw-2853	597	15	she	she	PRON
taxlaw-2853	597	16	can	can	AUX
taxlaw-2853	597	17	(	(	PUNCT
taxlaw-2853	597	18	a	a	X
taxlaw-2853	597	19	)	)	PUNCT
taxlaw-2853	597	20	better	well	ADV
taxlaw-2853	597	21	understand	understand	VERB
taxlaw-2853	597	22	what	what	PRON
taxlaw-2853	597	23	practice	practice	NOUN
taxlaw-2853	597	24	setting	set	VERB
taxlaw-2853	597	25	is	be	AUX
taxlaw-2853	597	26	likely	likely	ADJ
taxlaw-2853	597	27	to	to	PART
taxlaw-2853	597	28	be	be	AUX
taxlaw-2853	597	29	a	a	DET
taxlaw-2853	597	30	good	good	ADJ
taxlaw-2853	597	31	fit	fit	NOUN
taxlaw-2853	597	32	for	for	ADP
taxlaw-2853	597	33	her	she	PRON
taxlaw-2853	597	34	(	(	PUNCT
taxlaw-2853	597	35	and	and	CCONJ
taxlaw-2853	597	36	better	well	ADV
taxlaw-2853	597	37	make	make	VERB
taxlaw-2853	597	38	the	the	DET
taxlaw-2853	597	39	case	case	NOUN
taxlaw-2853	597	40	to	to	ADP
taxlaw-2853	597	41	her	her	PRON
taxlaw-2853	597	42	desired	desire	VERB
taxlaw-2853	597	43	employer	employer	NOUN
taxlaw-2853	597	44	as	as	ADP
taxlaw-2853	597	45	to	to	ADP
taxlaw-2853	597	46	why	why	SCONJ
taxlaw-2853	597	47	she	she	PRON
taxlaw-2853	597	48	would	would	AUX
taxlaw-2853	597	49	be	be	AUX
taxlaw-2853	597	50	a	a	DET
taxlaw-2853	597	51	good	good	ADJ
taxlaw-2853	597	52	hire	hire	NOUN
taxlaw-2853	597	53	)	)	PUNCT
taxlaw-2853	597	54	;	;	PUNCT
taxlaw-2853	597	55	(	(	PUNCT
taxlaw-2853	597	56	b	b	X
taxlaw-2853	597	57	)	)	PUNCT
taxlaw-2853	597	58	increase	increase	VERB
taxlaw-2853	597	59	the	the	DET
taxlaw-2853	597	60	likelihood	likelihood	NOUN
taxlaw-2853	597	61	that	that	SCONJ
taxlaw-2853	597	62	she	she	PRON
taxlaw-2853	597	63	will	will	AUX
taxlaw-2853	597	64	behave	behave	VERB
taxlaw-2853	597	65	ethically	ethically	ADV
taxlaw-2853	597	66	as	as	ADP
taxlaw-2853	597	67	a	a	DET
taxlaw-2853	597	68	tax	tax	NOUN
taxlaw-2853	597	69	practitioner	practitioner	NOUN
taxlaw-2853	597	70	because	because	SCONJ
taxlaw-2853	597	71	she	she	PRON
taxlaw-2853	597	72	will	will	AUX
taxlaw-2853	597	73	have	have	VERB
taxlaw-2853	597	74	a	a	DET
taxlaw-2853	597	75	framework	framework	NOUN
taxlaw-2853	597	76	to	to	PART
taxlaw-2853	597	77	help	help	VERB
taxlaw-2853	597	78	her	her	PRON
taxlaw-2853	597	79	exercise	exercise	VERB
taxlaw-2853	597	80	good	good	ADJ
taxlaw-2853	597	81	judgment	judgment	NOUN
taxlaw-2853	597	82	when	when	SCONJ
taxlaw-2853	597	83	faced	face	VERB
taxlaw-2853	597	84	with	with	ADP
taxlaw-2853	597	85	difficult	difficult	ADJ
taxlaw-2853	597	86	discretionary	discretionary	ADJ
taxlaw-2853	597	87	decisions	decision	NOUN
taxlaw-2853	597	88	in	in	ADP
taxlaw-2853	597	89	practice	practice	NOUN
taxlaw-2853	597	90	;	;	PUNCT
taxlaw-2853	597	91	and	and	CCONJ
taxlaw-2853	597	92	(	(	PUNCT
taxlaw-2853	597	93	c	c	X
taxlaw-2853	597	94	)	)	PUNCT
taxlaw-2853	597	95	improve	improve	VERB
taxlaw-2853	597	96	her	her	PRON
taxlaw-2853	597	97	ability	ability	NOUN
taxlaw-2853	597	98	to	to	PART
taxlaw-2853	597	99	discharge	discharge	VERB
taxlaw-2853	597	100	her	her	PRON
taxlaw-2853	597	101	duties	duty	NOUN
taxlaw-2853	597	102	to	to	ADP
taxlaw-2853	597	103	her	her	PRON
taxlaw-2853	597	104	clients	client	NOUN
taxlaw-2853	597	105	while	while	SCONJ
taxlaw-2853	597	106	maintaining	maintain	VERB
taxlaw-2853	597	107	her	her	PRON
taxlaw-2853	597	108	own	own	ADJ
taxlaw-2853	597	109	well	well	ADV
taxlaw-2853	597	110	-	-	PUNCT
taxlaw-2853	597	111	being	being	NOUN
taxlaw-2853	597	112	and	and	CCONJ
taxlaw-2853	597	113	building	build	VERB
taxlaw-2853	597	114	a	a	DET
taxlaw-2853	597	115	sustainable	sustainable	ADJ
taxlaw-2853	597	116	tax	tax	NOUN
taxlaw-2853	597	117	career	career	NOUN
taxlaw-2853	597	118	.	.	PUNCT
taxlaw-2853	598	1	the	the	DET
taxlaw-2853	598	2	last	last	ADJ
taxlaw-2853	598	3	caveat	caveat	NOUN
taxlaw-2853	598	4	that	that	SCONJ
taxlaw-2853	598	5	i	i	PRON
taxlaw-2853	598	6	give	give	VERB
taxlaw-2853	598	7	when	when	SCONJ
taxlaw-2853	598	8	assigning	assign	VERB
taxlaw-2853	598	9	the	the	DET
taxlaw-2853	598	10	homework	homework	NOUN
taxlaw-2853	598	11	is	be	AUX
taxlaw-2853	598	12	to	to	PART
taxlaw-2853	598	13	remind	remind	VERB
taxlaw-2853	598	14	students	student	NOUN
taxlaw-2853	598	15	that	that	SCONJ
taxlaw-2853	598	16	there	there	PRON
taxlaw-2853	598	17	are	be	VERB
taxlaw-2853	598	18	generally	generally	ADV
taxlaw-2853	598	19	not	not	PART
taxlaw-2853	598	20	objectively	objectively	ADV
taxlaw-2853	598	21	“	"	PUNCT
taxlaw-2853	598	22	right	right	ADJ
taxlaw-2853	598	23	”	"	PUNCT
taxlaw-2853	598	24	or	or	CCONJ
taxlaw-2853	598	25	“	"	PUNCT
taxlaw-2853	598	26	wrong	wrong	ADJ
taxlaw-2853	598	27	”	"	PUNCT
taxlaw-2853	598	28	answers	answer	NOUN
taxlaw-2853	598	29	to	to	ADP
taxlaw-2853	598	30	the	the	DET
taxlaw-2853	598	31	their	their	PRON
taxlaw-2853	598	32	professional	professional	ADJ
taxlaw-2853	598	33	identity	identity	NOUN
taxlaw-2853	598	34	development	development	NOUN
taxlaw-2853	598	35	.	.	PUNCT
taxlaw-2853	599	1	thanks	thank	NOUN
taxlaw-2853	599	2	to	to	ADP
taxlaw-2853	599	3	nathan	nathan	PROPN
taxlaw-2853	599	4	fox	fox	PROPN
taxlaw-2853	599	5	,	,	PUNCT
taxlaw-2853	599	6	a	a	DET
taxlaw-2853	599	7	student	student	NOUN
taxlaw-2853	599	8	who	who	PRON
taxlaw-2853	599	9	worked	work	VERB
taxlaw-2853	599	10	with	with	ADP
taxlaw-2853	599	11	me	i	PRON
taxlaw-2853	599	12	on	on	ADP
taxlaw-2853	599	13	an	an	DET
taxlaw-2853	599	14	independent	independent	ADJ
taxlaw-2853	599	15	study	study	NOUN
taxlaw-2853	599	16	project	project	NOUN
taxlaw-2853	599	17	several	several	ADJ
taxlaw-2853	599	18	years	year	NOUN
taxlaw-2853	599	19	ago	ago	ADV
taxlaw-2853	599	20	,	,	PUNCT
taxlaw-2853	599	21	for	for	ADP
taxlaw-2853	599	22	the	the	DET
taxlaw-2853	599	23	ideas	idea	NOUN
taxlaw-2853	599	24	for	for	ADP
taxlaw-2853	599	25	both	both	CCONJ
taxlaw-2853	599	26	the	the	DET
taxlaw-2853	599	27	golf	golf	NOUN
taxlaw-2853	599	28	and	and	CCONJ
taxlaw-2853	599	29	basketball	basketball	NOUN
taxlaw-2853	599	30	statements	statement	NOUN
taxlaw-2853	599	31	.	.	PUNCT
taxlaw-2853	600	1	160	160	NUM
taxlaw-2853	600	2	field	field	NOUN
taxlaw-2853	600	3	,	,	PUNCT
taxlaw-2853	600	4	supra	supra	PROPN
taxlaw-2853	600	5	note	note	NOUN
taxlaw-2853	600	6	19	19	NUM
taxlaw-2853	600	7	.	.	PUNCT
taxlaw-2853	601	1	the	the	DET
taxlaw-2853	601	2	first	first	ADJ
taxlaw-2853	601	3	few	few	ADJ
taxlaw-2853	601	4	times	time	NOUN
taxlaw-2853	601	5	i	i	PRON
taxlaw-2853	601	6	did	do	VERB
taxlaw-2853	601	7	a	a	DET
taxlaw-2853	601	8	version	version	NOUN
taxlaw-2853	601	9	of	of	ADP
taxlaw-2853	601	10	the	the	DET
taxlaw-2853	601	11	exercise	exercise	NOUN
taxlaw-2853	601	12	described	describe	VERB
taxlaw-2853	601	13	herein	herein	NOUN
taxlaw-2853	601	14	,	,	PUNCT
taxlaw-2853	601	15	i	i	PRON
taxlaw-2853	601	16	gave	give	VERB
taxlaw-2853	601	17	only	only	ADV
taxlaw-2853	601	18	excerpts	excerpt	NOUN
taxlaw-2853	601	19	because	because	SCONJ
taxlaw-2853	601	20	i	i	PRON
taxlaw-2853	601	21	was	be	AUX
taxlaw-2853	601	22	still	still	ADV
taxlaw-2853	601	23	developing	develop	VERB
taxlaw-2853	601	24	the	the	DET
taxlaw-2853	601	25	project	project	NOUN
taxlaw-2853	601	26	.	.	PUNCT
taxlaw-2853	602	1	that	that	DET
taxlaw-2853	602	2	approach	approach	NOUN
taxlaw-2853	602	3	may	may	AUX
taxlaw-2853	602	4	actually	actually	ADV
taxlaw-2853	602	5	be	be	AUX
taxlaw-2853	602	6	better	well	ADJ
taxlaw-2853	602	7	than	than	ADP
taxlaw-2853	602	8	assigning	assign	VERB
taxlaw-2853	602	9	the	the	DET
taxlaw-2853	602	10	full	full	ADJ
taxlaw-2853	602	11	article	article	NOUN
taxlaw-2853	602	12	,	,	PUNCT
taxlaw-2853	602	13	which	which	PRON
taxlaw-2853	602	14	is	be	AUX
taxlaw-2853	602	15	,	,	PUNCT
taxlaw-2853	602	16	admittedly	admittedly	ADV
taxlaw-2853	602	17	,	,	PUNCT
taxlaw-2853	602	18	on	on	ADP
taxlaw-2853	602	19	the	the	DET
taxlaw-2853	602	20	long	long	ADJ
taxlaw-2853	602	21	side	side	NOUN
taxlaw-2853	602	22	.	.	PUNCT
taxlaw-2853	603	1	i	i	PRON
taxlaw-2853	603	2	also	also	ADV
taxlaw-2853	603	3	plan	plan	VERB
taxlaw-2853	603	4	to	to	PART
taxlaw-2853	603	5	write	write	VERB
taxlaw-2853	603	6	a	a	DET
taxlaw-2853	603	7	shorter	short	ADJ
taxlaw-2853	603	8	practitioner	practitioner	NOUN
taxlaw-2853	603	9	-	-	PUNCT
taxlaw-2853	603	10	oriented	orient	VERB
taxlaw-2853	603	11	summary	summary	NOUN
taxlaw-2853	603	12	of	of	ADP
taxlaw-2853	603	13	the	the	DET
taxlaw-2853	603	14	different	different	ADJ
taxlaw-2853	603	15	tax	tax	NOUN
taxlaw-2853	603	16	lawyering	lawyere	VERB
taxlaw-2853	603	17	philosophies	philosophy	NOUN
taxlaw-2853	603	18	and	and	CCONJ
taxlaw-2853	603	19	the	the	DET
taxlaw-2853	603	20	arguments	argument	NOUN
taxlaw-2853	603	21	that	that	PRON
taxlaw-2853	603	22	might	might	AUX
taxlaw-2853	603	23	lead	lead	VERB
taxlaw-2853	603	24	a	a	DET
taxlaw-2853	603	25	practitioner	practitioner	NOUN
taxlaw-2853	603	26	to	to	PART
taxlaw-2853	603	27	adopt	adopt	VERB
taxlaw-2853	603	28	one	one	NUM
taxlaw-2853	603	29	over	over	ADP
taxlaw-2853	603	30	another	another	PRON
taxlaw-2853	603	31	.	.	PUNCT
taxlaw-2853	604	1	once	once	ADV
taxlaw-2853	604	2	written	write	VERB
taxlaw-2853	604	3	,	,	PUNCT
taxlaw-2853	604	4	that	that	PRON
taxlaw-2853	604	5	might	might	AUX
taxlaw-2853	604	6	serve	serve	VERB
taxlaw-2853	604	7	as	as	ADP
taxlaw-2853	604	8	a	a	DET
taxlaw-2853	604	9	useful	useful	ADJ
taxlaw-2853	604	10	,	,	PUNCT
taxlaw-2853	604	11	shorter	short	ADJ
taxlaw-2853	604	12	reading	reading	NOUN
taxlaw-2853	604	13	assignment	assignment	NOUN
taxlaw-2853	604	14	to	to	PART
taxlaw-2853	604	15	prepare	prepare	VERB
taxlaw-2853	604	16	students	student	NOUN
taxlaw-2853	604	17	to	to	PART
taxlaw-2853	604	18	engage	engage	VERB
taxlaw-2853	604	19	in	in	ADP
taxlaw-2853	604	20	a	a	DET
taxlaw-2853	604	21	conversation	conversation	NOUN
taxlaw-2853	604	22	about	about	ADP
taxlaw-2853	604	23	lawyering	lawyere	VERB
taxlaw-2853	604	24	philosophy	philosophy	NOUN
taxlaw-2853	604	25	.	.	PUNCT
taxlaw-2853	605	1	one	one	PRON
taxlaw-2853	605	2	could	could	AUX
taxlaw-2853	605	3	also	also	ADV
taxlaw-2853	605	4	assign	assign	VERB
taxlaw-2853	605	5	the	the	DET
taxlaw-2853	605	6	text	text	NOUN
taxlaw-2853	605	7	from	from	ADP
taxlaw-2853	605	8	part	part	NOUN
taxlaw-2853	605	9	iii.b.2	iii.b.2	ADP
taxlaw-2853	605	10	infra	infra	NOUN
taxlaw-2853	605	11	,	,	PUNCT
taxlaw-2853	605	12	which	which	PRON
taxlaw-2853	605	13	provides	provide	VERB
taxlaw-2853	605	14	brief	brief	ADJ
taxlaw-2853	605	15	summaries	summary	NOUN
taxlaw-2853	605	16	of	of	ADP
taxlaw-2853	605	17	different	different	ADJ
taxlaw-2853	605	18	lawyering	lawyere	VERB
taxlaw-2853	605	19	philosophies	philosophy	NOUN
taxlaw-2853	605	20	.	.	PUNCT
taxlaw-2853	606	1	161	161	NUM
taxlaw-2853	606	2	see	see	NOUN
taxlaw-2853	606	3	infra	infra	NOUN
taxlaw-2853	606	4	parts	part	NOUN
taxlaw-2853	606	5	v.b.1	v.b.1	NOUN
taxlaw-2853	606	6	.	.	PUNCT
taxlaw-2853	606	7	&	&	CCONJ
taxlaw-2853	606	8	v.d	v.d	PROPN
taxlaw-2853	606	9	.	.	PROPN
taxlaw-2853	606	10	244	244	NUM
taxlaw-2853	606	11	columbia	columbia	PROPN
taxlaw-2853	606	12	journal	journal	PROPN
taxlaw-2853	606	13	of	of	ADP
taxlaw-2853	606	14	tax	tax	NOUN
taxlaw-2853	606	15	law	law	NOUN
taxlaw-2853	607	1	[	[	X
taxlaw-2853	607	2	vol.8:215	vol.8:215	INTJ
taxlaw-2853	607	3	questions	question	NOUN
taxlaw-2853	607	4	that	that	PRON
taxlaw-2853	607	5	we	we	PRON
taxlaw-2853	607	6	will	will	AUX
taxlaw-2853	607	7	discuss	discuss	VERB
taxlaw-2853	607	8	and	and	CCONJ
taxlaw-2853	607	9	that	that	SCONJ
taxlaw-2853	607	10	what	what	PRON
taxlaw-2853	607	11	matters	matter	VERB
taxlaw-2853	607	12	is	be	AUX
taxlaw-2853	607	13	what	what	PRON
taxlaw-2853	607	14	is	be	AUX
taxlaw-2853	607	15	“	"	PUNCT
taxlaw-2853	607	16	right	right	ADJ
taxlaw-2853	607	17	”	"	PUNCT
taxlaw-2853	607	18	to	to	ADP
taxlaw-2853	607	19	each	each	PRON
taxlaw-2853	607	20	of	of	ADP
taxlaw-2853	607	21	them	they	PRON
taxlaw-2853	607	22	as	as	ADP
taxlaw-2853	607	23	individuals.162	individuals.162	NOUN
taxlaw-2853	607	24	2	2	NUM
taxlaw-2853	607	25	.	.	PUNCT
taxlaw-2853	607	26	class	class	NOUN
taxlaw-2853	607	27	discussion	discussion	NOUN
taxlaw-2853	607	28	to	to	PART
taxlaw-2853	607	29	engage	engage	VERB
taxlaw-2853	607	30	&	&	CCONJ
taxlaw-2853	607	31	challenge	challenge	PROPN
taxlaw-2853	607	32	i.	i.	PROPN
taxlaw-2853	607	33	structuring	structure	VERB
taxlaw-2853	607	34	the	the	DET
taxlaw-2853	607	35	discussion	discussion	NOUN
taxlaw-2853	607	36	at	at	ADP
taxlaw-2853	607	37	the	the	DET
taxlaw-2853	607	38	beginning	beginning	NOUN
taxlaw-2853	607	39	of	of	ADP
taxlaw-2853	607	40	the	the	DET
taxlaw-2853	607	41	class	class	NOUN
taxlaw-2853	607	42	session	session	NOUN
taxlaw-2853	607	43	,	,	PUNCT
taxlaw-2853	607	44	i	i	PRON
taxlaw-2853	607	45	distribute	distribute	VERB
taxlaw-2853	607	46	a	a	DET
taxlaw-2853	607	47	paper	paper	NOUN
taxlaw-2853	607	48	survey	survey	NOUN
taxlaw-2853	607	49	that	that	PRON
taxlaw-2853	607	50	asks	ask	VERB
taxlaw-2853	607	51	the	the	DET
taxlaw-2853	607	52	students	student	NOUN
taxlaw-2853	607	53	(	(	PUNCT
taxlaw-2853	607	54	i	i	NOUN
taxlaw-2853	607	55	)	)	PUNCT
taxlaw-2853	607	56	to	to	PART
taxlaw-2853	607	57	rate	rate	VERB
taxlaw-2853	607	58	the	the	DET
taxlaw-2853	607	59	degree	degree	NOUN
taxlaw-2853	607	60	to	to	PART
taxlaw-2853	607	61	which	which	PRON
taxlaw-2853	607	62	they	they	PRON
taxlaw-2853	607	63	agree	agree	VERB
taxlaw-2853	607	64	or	or	CCONJ
taxlaw-2853	607	65	disagree	disagree	VERB
taxlaw-2853	607	66	with	with	ADP
taxlaw-2853	607	67	the	the	DET
taxlaw-2853	607	68	statements	statement	NOUN
taxlaw-2853	607	69	and	and	CCONJ
taxlaw-2853	607	70	(	(	PUNCT
taxlaw-2853	607	71	ii	ii	NOUN
taxlaw-2853	607	72	)	)	PUNCT
taxlaw-2853	607	73	to	to	PART
taxlaw-2853	607	74	briefly	briefly	ADV
taxlaw-2853	607	75	describe	describe	VERB
taxlaw-2853	607	76	what	what	PRON
taxlaw-2853	607	77	they	they	PRON
taxlaw-2853	607	78	believe	believe	VERB
taxlaw-2853	607	79	is	be	AUX
taxlaw-2853	607	80	their	their	PRON
taxlaw-2853	607	81	philosophy	philosophy	NOUN
taxlaw-2853	607	82	of	of	ADP
taxlaw-2853	607	83	tax	tax	NOUN
taxlaw-2853	607	84	lawyering.163	lawyering.163	PROPN
taxlaw-2853	607	85	for	for	ADP
taxlaw-2853	607	86	purposes	purpose	NOUN
taxlaw-2853	607	87	of	of	ADP
taxlaw-2853	607	88	rating	rate	VERB
taxlaw-2853	607	89	the	the	DET
taxlaw-2853	607	90	degree	degree	NOUN
taxlaw-2853	607	91	to	to	PART
taxlaw-2853	607	92	which	which	PRON
taxlaw-2853	607	93	they	they	PRON
taxlaw-2853	607	94	agree	agree	VERB
taxlaw-2853	607	95	or	or	CCONJ
taxlaw-2853	607	96	disagree	disagree	VERB
taxlaw-2853	607	97	with	with	ADP
taxlaw-2853	607	98	the	the	DET
taxlaw-2853	607	99	statements	statement	NOUN
taxlaw-2853	607	100	,	,	PUNCT
taxlaw-2853	607	101	the	the	DET
taxlaw-2853	607	102	survey	survey	NOUN
taxlaw-2853	607	103	provides	provide	VERB
taxlaw-2853	607	104	a	a	DET
taxlaw-2853	607	105	6	6	NUM
taxlaw-2853	607	106	-	-	PUNCT
taxlaw-2853	607	107	point	point	NOUN
taxlaw-2853	607	108	likert	likert	ADJ
taxlaw-2853	607	109	scale	scale	NOUN
taxlaw-2853	607	110	.	.	PUNCT
taxlaw-2853	608	1	using	use	VERB
taxlaw-2853	608	2	this	this	DET
taxlaw-2853	608	3	scale	scale	NOUN
taxlaw-2853	608	4	achieves	achieve	VERB
taxlaw-2853	608	5	two	two	NUM
taxlaw-2853	608	6	goals	goal	NOUN
taxlaw-2853	608	7	.	.	PUNCT
taxlaw-2853	609	1	first	first	ADV
taxlaw-2853	609	2	,	,	PUNCT
taxlaw-2853	609	3	it	it	PRON
taxlaw-2853	609	4	demands	demand	VERB
taxlaw-2853	609	5	that	that	SCONJ
taxlaw-2853	609	6	students	student	NOUN
taxlaw-2853	609	7	take	take	VERB
taxlaw-2853	609	8	a	a	DET
taxlaw-2853	609	9	position	position	NOUN
taxlaw-2853	609	10	because	because	SCONJ
taxlaw-2853	609	11	the	the	DET
taxlaw-2853	609	12	survey	survey	NOUN
taxlaw-2853	609	13	does	do	AUX
taxlaw-2853	609	14	not	not	PART
taxlaw-2853	609	15	offer	offer	VERB
taxlaw-2853	609	16	a	a	DET
taxlaw-2853	609	17	“	"	PUNCT
taxlaw-2853	609	18	neutral	neutral	ADJ
taxlaw-2853	609	19	”	"	PUNCT
taxlaw-2853	609	20	or	or	CCONJ
taxlaw-2853	609	21	“	"	PUNCT
taxlaw-2853	609	22	neither	neither	CCONJ
taxlaw-2853	609	23	agree	agree	VERB
taxlaw-2853	609	24	nor	nor	CCONJ
taxlaw-2853	609	25	disagree	disagree	VERB
taxlaw-2853	609	26	”	"	PUNCT
taxlaw-2853	609	27	option	option	NOUN
taxlaw-2853	609	28	.	.	PUNCT
taxlaw-2853	610	1	second	second	ADJ
taxlaw-2853	610	2	,	,	PUNCT
taxlaw-2853	610	3	it	it	PRON
taxlaw-2853	610	4	differentiates	differentiate	VERB
taxlaw-2853	610	5	students	student	NOUN
taxlaw-2853	610	6	based	base	VERB
taxlaw-2853	610	7	on	on	ADP
taxlaw-2853	610	8	the	the	DET
taxlaw-2853	610	9	intensity	intensity	NOUN
taxlaw-2853	610	10	of	of	ADP
taxlaw-2853	610	11	the	the	DET
taxlaw-2853	610	12	agreement	agreement	NOUN
taxlaw-2853	610	13	or	or	CCONJ
taxlaw-2853	610	14	disagreement	disagreement	NOUN
taxlaw-2853	610	15	because	because	SCONJ
taxlaw-2853	610	16	students	student	NOUN
taxlaw-2853	610	17	have	have	VERB
taxlaw-2853	610	18	the	the	DET
taxlaw-2853	610	19	option	option	NOUN
taxlaw-2853	610	20	to	to	PART
taxlaw-2853	610	21	choose	choose	VERB
taxlaw-2853	610	22	from	from	ADP
taxlaw-2853	610	23	“	"	PUNCT
taxlaw-2853	610	24	strongly	strongly	ADV
taxlaw-2853	610	25	agree	agree	VERB
taxlaw-2853	610	26	”	"	PUNCT
taxlaw-2853	610	27	,	,	PUNCT
taxlaw-2853	610	28	“	"	PUNCT
taxlaw-2853	610	29	agree	agree	VERB
taxlaw-2853	610	30	”	"	PUNCT
taxlaw-2853	610	31	,	,	PUNCT
taxlaw-2853	610	32	and	and	CCONJ
taxlaw-2853	610	33	“	"	PUNCT
taxlaw-2853	610	34	slightly	slightly	ADV
taxlaw-2853	610	35	agree	agree	VERB
taxlaw-2853	610	36	”	"	PUNCT
taxlaw-2853	610	37	(	(	PUNCT
taxlaw-2853	610	38	or	or	CCONJ
taxlaw-2853	610	39	disagree	disagree	VERB
taxlaw-2853	610	40	)	)	PUNCT
taxlaw-2853	610	41	.	.	PUNCT
taxlaw-2853	611	1	students	student	NOUN
taxlaw-2853	611	2	are	be	AUX
taxlaw-2853	611	3	then	then	ADV
taxlaw-2853	611	4	divided	divide	VERB
taxlaw-2853	611	5	,	,	PUNCT
taxlaw-2853	611	6	based	base	VERB
taxlaw-2853	611	7	on	on	ADP
taxlaw-2853	611	8	their	their	PRON
taxlaw-2853	611	9	viewpoints	viewpoint	NOUN
taxlaw-2853	611	10	,	,	PUNCT
taxlaw-2853	611	11	into	into	ADP
taxlaw-2853	611	12	small	small	ADJ
taxlaw-2853	611	13	groups	group	NOUN
taxlaw-2853	611	14	for	for	ADP
taxlaw-2853	611	15	discussion	discussion	NOUN
taxlaw-2853	611	16	.	.	PUNCT
taxlaw-2853	612	1	students	student	NOUN
taxlaw-2853	612	2	can	can	AUX
taxlaw-2853	612	3	be	be	AUX
taxlaw-2853	612	4	divided	divide	VERB
taxlaw-2853	612	5	based	base	VERB
taxlaw-2853	612	6	on	on	ADP
taxlaw-2853	612	7	their	their	PRON
taxlaw-2853	612	8	responses	response	NOUN
taxlaw-2853	612	9	to	to	ADP
taxlaw-2853	612	10	any	any	PRON
taxlaw-2853	612	11	of	of	ADP
taxlaw-2853	612	12	the	the	DET
taxlaw-2853	612	13	statements	statement	NOUN
taxlaw-2853	612	14	or	or	CCONJ
taxlaw-2853	612	15	based	base	VERB
taxlaw-2853	612	16	on	on	ADP
taxlaw-2853	612	17	their	their	PRON
taxlaw-2853	612	18	choice	choice	NOUN
taxlaw-2853	612	19	of	of	ADP
taxlaw-2853	612	20	lawyering	lawyere	VERB
taxlaw-2853	612	21	philosophy	philosophy	NOUN
taxlaw-2853	612	22	.	.	PUNCT
taxlaw-2853	613	1	i	i	PRON
taxlaw-2853	613	2	generally	generally	ADV
taxlaw-2853	613	3	look	look	VERB
taxlaw-2853	613	4	for	for	ADP
taxlaw-2853	613	5	issues	issue	NOUN
taxlaw-2853	613	6	that	that	PRON
taxlaw-2853	613	7	have	have	VERB
taxlaw-2853	613	8	the	the	DET
taxlaw-2853	613	9	greatest	great	ADJ
taxlaw-2853	613	10	divergence	divergence	NOUN
taxlaw-2853	613	11	of	of	ADP
taxlaw-2853	613	12	views	view	NOUN
taxlaw-2853	613	13	in	in	ADP
taxlaw-2853	613	14	order	order	NOUN
taxlaw-2853	613	15	to	to	PART
taxlaw-2853	613	16	stimulate	stimulate	VERB
taxlaw-2853	613	17	the	the	DET
taxlaw-2853	613	18	most	most	ADV
taxlaw-2853	613	19	robust	robust	ADJ
taxlaw-2853	613	20	discussion.164	discussion.164	NOUN
taxlaw-2853	613	21	an	an	DET
taxlaw-2853	613	22	instructor	instructor	NOUN
taxlaw-2853	613	23	can	can	AUX
taxlaw-2853	613	24	also	also	ADV
taxlaw-2853	613	25	divide	divide	VERB
taxlaw-2853	613	26	students	student	NOUN
taxlaw-2853	613	27	into	into	ADP
taxlaw-2853	613	28	groups	group	NOUN
taxlaw-2853	613	29	using	use	VERB
taxlaw-2853	613	30	students	student	NOUN
taxlaw-2853	613	31	’	'	PUNCT
taxlaw-2853	613	32	responses	response	NOUN
taxlaw-2853	613	33	to	to	ADP
taxlaw-2853	613	34	the	the	DET
taxlaw-2853	613	35	question	question	NOUN
taxlaw-2853	613	36	/	/	SYM
taxlaw-2853	613	37	statement	statement	NOUN
taxlaw-2853	613	38	that	that	SCONJ
taxlaw-2853	613	39	the	the	DET
taxlaw-2853	613	40	professor	professor	NOUN
taxlaw-2853	613	41	believes	believe	VERB
taxlaw-2853	613	42	is	be	AUX
taxlaw-2853	613	43	most	most	ADV
taxlaw-2853	613	44	important	important	ADJ
taxlaw-2853	613	45	to	to	ADP
taxlaw-2853	613	46	students	student	NOUN
taxlaw-2853	613	47	’	'	PUNCT
taxlaw-2853	613	48	professional	professional	ADJ
taxlaw-2853	613	49	identity	identity	NOUN
taxlaw-2853	613	50	development	development	NOUN
taxlaw-2853	613	51	.	.	PUNCT
taxlaw-2853	614	1	regardless	regardless	ADV
taxlaw-2853	614	2	of	of	ADP
taxlaw-2853	614	3	the	the	DET
taxlaw-2853	614	4	specific	specific	ADJ
taxlaw-2853	614	5	questions	question	NOUN
taxlaw-2853	614	6	used	use	VERB
taxlaw-2853	614	7	to	to	PART
taxlaw-2853	614	8	divide	divide	VERB
taxlaw-2853	614	9	the	the	DET
taxlaw-2853	614	10	students	student	NOUN
taxlaw-2853	614	11	,	,	PUNCT
taxlaw-2853	614	12	the	the	DET
taxlaw-2853	614	13	key	key	NOUN
taxlaw-2853	614	14	is	be	AUX
taxlaw-2853	614	15	to	to	ADP
taxlaw-2853	614	16	group	group	NOUN
taxlaw-2853	614	17	students	student	NOUN
taxlaw-2853	614	18	with	with	ADP
taxlaw-2853	614	19	similar	similar	ADJ
taxlaw-2853	614	20	perspectives	perspective	NOUN
taxlaw-2853	614	21	together	together	ADV
taxlaw-2853	614	22	.	.	PUNCT
taxlaw-2853	615	1	each	each	DET
taxlaw-2853	615	2	small	small	ADJ
taxlaw-2853	615	3	group	group	NOUN
taxlaw-2853	615	4	should	should	AUX
taxlaw-2853	615	5	discuss	discuss	VERB
taxlaw-2853	615	6	the	the	DET
taxlaw-2853	615	7	reasons	reason	NOUN
taxlaw-2853	615	8	for	for	ADP
taxlaw-2853	615	9	their	their	PRON
taxlaw-2853	615	10	answers	answer	NOUN
taxlaw-2853	615	11	,	,	PUNCT
taxlaw-2853	615	12	and	and	CCONJ
taxlaw-2853	615	13	the	the	DET
taxlaw-2853	615	14	students	student	NOUN
taxlaw-2853	615	15	are	be	AUX
taxlaw-2853	615	16	advised	advise	VERB
taxlaw-2853	615	17	that	that	SCONJ
taxlaw-2853	615	18	,	,	PUNCT
taxlaw-2853	615	19	after	after	ADP
taxlaw-2853	615	20	the	the	DET
taxlaw-2853	615	21	small	small	ADJ
taxlaw-2853	615	22	group	group	NOUN
taxlaw-2853	615	23	discussions	discussion	NOUN
taxlaw-2853	615	24	,	,	PUNCT
taxlaw-2853	615	25	the	the	DET
taxlaw-2853	615	26	entire	entire	ADJ
taxlaw-2853	615	27	class	class	NOUN
taxlaw-2853	615	28	will	will	AUX
taxlaw-2853	615	29	discuss	discuss	VERB
taxlaw-2853	615	30	.	.	PUNCT
taxlaw-2853	616	1	thus	thus	ADV
taxlaw-2853	616	2	,	,	PUNCT
taxlaw-2853	616	3	students	student	NOUN
taxlaw-2853	616	4	should	should	AUX
taxlaw-2853	616	5	be	be	AUX
taxlaw-2853	616	6	prepared	prepare	VERB
taxlaw-2853	616	7	to	to	PART
taxlaw-2853	616	8	articulate	articulate	VERB
taxlaw-2853	616	9	the	the	DET
taxlaw-2853	616	10	reasons	reason	NOUN
taxlaw-2853	616	11	for	for	ADP
taxlaw-2853	616	12	their	their	PRON
taxlaw-2853	616	13	approach	approach	NOUN
taxlaw-2853	616	14	,	,	PUNCT
taxlaw-2853	616	15	and	and	CCONJ
taxlaw-2853	616	16	students	student	NOUN
taxlaw-2853	616	17	should	should	AUX
taxlaw-2853	616	18	anticipate	anticipate	VERB
taxlaw-2853	616	19	counter	counter	NOUN
taxlaw-2853	616	20	-	-	NOUN
taxlaw-2853	616	21	arguments	argument	NOUN
taxlaw-2853	616	22	and	and	CCONJ
taxlaw-2853	616	23	reasons	reason	NOUN
taxlaw-2853	616	24	that	that	PRON
taxlaw-2853	616	25	others	other	NOUN
taxlaw-2853	616	26	might	might	AUX
taxlaw-2853	616	27	have	have	VERB
taxlaw-2853	616	28	different	different	ADJ
taxlaw-2853	616	29	views	view	NOUN
taxlaw-2853	616	30	.	.	PUNCT
taxlaw-2853	617	1	to	to	PART
taxlaw-2853	617	2	help	help	VERB
taxlaw-2853	617	3	focus	focus	VERB
taxlaw-2853	617	4	the	the	DET
taxlaw-2853	617	5	small	small	ADJ
taxlaw-2853	617	6	-	-	PUNCT
taxlaw-2853	617	7	group	group	NOUN
taxlaw-2853	617	8	discussions	discussion	NOUN
taxlaw-2853	617	9	,	,	PUNCT
taxlaw-2853	617	10	i	i	PRON
taxlaw-2853	617	11	typically	typically	ADV
taxlaw-2853	617	12	highlight	highlight	VERB
taxlaw-2853	617	13	for	for	ADP
taxlaw-2853	617	14	the	the	DET
taxlaw-2853	617	15	students	student	NOUN
taxlaw-2853	617	16	the	the	DET
taxlaw-2853	617	17	question(s	question(s	NOUN
taxlaw-2853	617	18	)	)	PUNCT
taxlaw-2853	617	19	that	that	PRON
taxlaw-2853	617	20	i	i	PRON
taxlaw-2853	617	21	used	use	VERB
taxlaw-2853	617	22	for	for	ADP
taxlaw-2853	617	23	purposes	purpose	NOUN
taxlaw-2853	617	24	of	of	ADP
taxlaw-2853	617	25	grouping	group	VERB
taxlaw-2853	617	26	the	the	DET
taxlaw-2853	617	27	students	student	NOUN
taxlaw-2853	617	28	.	.	PUNCT
taxlaw-2853	618	1	after	after	ADP
taxlaw-2853	618	2	the	the	DET
taxlaw-2853	618	3	small	small	ADJ
taxlaw-2853	618	4	group	group	NOUN
taxlaw-2853	618	5	discussions	discussion	NOUN
taxlaw-2853	618	6	,	,	PUNCT
taxlaw-2853	618	7	i	i	PRON
taxlaw-2853	618	8	facilitate	facilitate	VERB
taxlaw-2853	618	9	a	a	DET
taxlaw-2853	618	10	discussion	discussion	NOUN
taxlaw-2853	618	11	among	among	ADP
taxlaw-2853	618	12	all	all	PRON
taxlaw-2853	618	13	of	of	ADP
taxlaw-2853	618	14	the	the	DET
taxlaw-2853	618	15	students	student	NOUN
taxlaw-2853	618	16	about	about	ADP
taxlaw-2853	618	17	the	the	DET
taxlaw-2853	618	18	particular	particular	ADJ
taxlaw-2853	618	19	statement	statement	NOUN
taxlaw-2853	618	20	or	or	CCONJ
taxlaw-2853	618	21	choice	choice	NOUN
taxlaw-2853	618	22	of	of	ADP
taxlaw-2853	618	23	lawyering	lawyere	VERB
taxlaw-2853	618	24	philosophy	philosophy	NOUN
taxlaw-2853	618	25	.	.	PUNCT
taxlaw-2853	619	1	this	this	DET
taxlaw-2853	619	2	discussion	discussion	NOUN
taxlaw-2853	619	3	asks	ask	VERB
taxlaw-2853	619	4	students	student	NOUN
taxlaw-2853	619	5	to	to	PART
taxlaw-2853	619	6	articulate	articulate	VERB
taxlaw-2853	619	7	their	their	PRON
taxlaw-2853	619	8	views	view	NOUN
taxlaw-2853	619	9	,	,	PUNCT
taxlaw-2853	619	10	to	to	PART
taxlaw-2853	619	11	consider	consider	VERB
taxlaw-2853	619	12	the	the	DET
taxlaw-2853	619	13	points	point	NOUN
taxlaw-2853	619	14	made	make	VERB
taxlaw-2853	619	15	by	by	ADP
taxlaw-2853	619	16	others	other	NOUN
taxlaw-2853	619	17	,	,	PUNCT
taxlaw-2853	619	18	to	to	PART
taxlaw-2853	619	19	reflect	reflect	VERB
taxlaw-2853	619	20	on	on	ADP
taxlaw-2853	619	21	the	the	DET
taxlaw-2853	619	22	extent	extent	NOUN
taxlaw-2853	619	23	to	to	PART
taxlaw-2853	619	24	which	which	PRON
taxlaw-2853	619	25	those	those	DET
taxlaw-2853	619	26	points	point	NOUN
taxlaw-2853	619	27	resonate	resonate	VERB
taxlaw-2853	619	28	with	with	ADP
taxlaw-2853	619	29	them	they	PRON
taxlaw-2853	619	30	,	,	PUNCT
taxlaw-2853	619	31	and	and	CCONJ
taxlaw-2853	619	32	to	to	PART
taxlaw-2853	619	33	explain	explain	VERB
taxlaw-2853	619	34	why	why	SCONJ
taxlaw-2853	619	35	points	point	NOUN
taxlaw-2853	619	36	made	make	VERB
taxlaw-2853	619	37	by	by	ADP
taxlaw-2853	619	38	others	other	NOUN
taxlaw-2853	619	39	do	do	VERB
taxlaw-2853	619	40	or	or	CCONJ
taxlaw-2853	619	41	do	do	AUX
taxlaw-2853	619	42	not	not	PART
taxlaw-2853	619	43	resonate	resonate	VERB
taxlaw-2853	619	44	strongly	strongly	ADV
taxlaw-2853	619	45	.	.	PUNCT
taxlaw-2853	620	1	before	before	ADP
taxlaw-2853	620	2	embarking	embark	VERB
taxlaw-2853	620	3	on	on	ADP
taxlaw-2853	620	4	the	the	DET
taxlaw-2853	620	5	large	large	ADJ
taxlaw-2853	620	6	group	group	NOUN
taxlaw-2853	620	7	discussion	discussion	NOUN
taxlaw-2853	620	8	,	,	PUNCT
taxlaw-2853	620	9	i	i	PRON
taxlaw-2853	620	10	reiterate	reiterate	VERB
taxlaw-2853	620	11	the	the	DET
taxlaw-2853	620	12	professional	professional	ADJ
taxlaw-2853	620	13	identity	identity	NOUN
taxlaw-2853	620	14	development	development	NOUN
taxlaw-2853	620	15	goal	goal	NOUN
taxlaw-2853	620	16	of	of	ADP
taxlaw-2853	620	17	the	the	DET
taxlaw-2853	620	18	exercise	exercise	NOUN
taxlaw-2853	620	19	,	,	PUNCT
taxlaw-2853	620	20	the	the	DET
taxlaw-2853	620	21	benefits	benefit	NOUN
taxlaw-2853	620	22	of	of	ADP
taxlaw-2853	620	23	developing	develop	VERB
taxlaw-2853	620	24	professional	professional	ADJ
taxlaw-2853	620	25	identity	identity	NOUN
taxlaw-2853	620	26	,	,	PUNCT
taxlaw-2853	620	27	and	and	CCONJ
taxlaw-2853	620	28	my	my	PRON
taxlaw-2853	620	29	belief	belief	NOUN
taxlaw-2853	620	30	that	that	SCONJ
taxlaw-2853	620	31	lawyering	lawyere	VERB
taxlaw-2853	620	32	philosophy	philosophy	NOUN
taxlaw-2853	620	33	/	/	SYM
taxlaw-2853	620	34	professional	professional	ADJ
taxlaw-2853	620	35	identity	identity	NOUN
taxlaw-2853	620	36	is	be	AUX
taxlaw-2853	620	37	a	a	DET
taxlaw-2853	620	38	162	162	NUM
taxlaw-2853	620	39	one	one	NUM
taxlaw-2853	620	40	exception	exception	NOUN
taxlaw-2853	620	41	may	may	AUX
taxlaw-2853	620	42	be	be	AUX
taxlaw-2853	620	43	statement	statement	NOUN
taxlaw-2853	620	44	#	#	SYM
taxlaw-2853	620	45	9	9	NUM
taxlaw-2853	620	46	.	.	PUNCT
taxlaw-2853	621	1	with	with	ADP
taxlaw-2853	621	2	respect	respect	NOUN
taxlaw-2853	621	3	to	to	ADP
taxlaw-2853	621	4	the	the	DET
taxlaw-2853	621	5	other	other	ADJ
taxlaw-2853	621	6	statements	statement	NOUN
taxlaw-2853	621	7	,	,	PUNCT
taxlaw-2853	621	8	some	some	DET
taxlaw-2853	621	9	professors	professor	NOUN
taxlaw-2853	621	10	might	might	AUX
taxlaw-2853	621	11	believe	believe	VERB
taxlaw-2853	621	12	that	that	SCONJ
taxlaw-2853	621	13	certain	certain	ADJ
taxlaw-2853	621	14	answers	answer	NOUN
taxlaw-2853	621	15	are	be	AUX
taxlaw-2853	621	16	better	well	ADJ
taxlaw-2853	621	17	than	than	ADP
taxlaw-2853	621	18	others	other	NOUN
taxlaw-2853	621	19	.	.	PUNCT
taxlaw-2853	622	1	i	i	PRON
taxlaw-2853	622	2	have	have	VERB
taxlaw-2853	622	3	my	my	PRON
taxlaw-2853	622	4	own	own	ADJ
taxlaw-2853	622	5	answers	answer	NOUN
taxlaw-2853	622	6	to	to	ADP
taxlaw-2853	622	7	the	the	DET
taxlaw-2853	622	8	questions	question	NOUN
taxlaw-2853	622	9	posed	pose	VERB
taxlaw-2853	622	10	,	,	PUNCT
taxlaw-2853	622	11	and	and	CCONJ
taxlaw-2853	622	12	i	i	PRON
taxlaw-2853	622	13	do	do	AUX
taxlaw-2853	622	14	have	have	VERB
taxlaw-2853	622	15	particular	particular	ADJ
taxlaw-2853	622	16	hopes	hope	NOUN
taxlaw-2853	622	17	about	about	ADP
taxlaw-2853	622	18	how	how	SCONJ
taxlaw-2853	622	19	the	the	DET
taxlaw-2853	622	20	students	student	NOUN
taxlaw-2853	622	21	will	will	AUX
taxlaw-2853	622	22	respond	respond	VERB
taxlaw-2853	622	23	.	.	PUNCT
taxlaw-2853	623	1	but	but	CCONJ
taxlaw-2853	623	2	i	i	PRON
taxlaw-2853	623	3	believe	believe	VERB
taxlaw-2853	623	4	that	that	SCONJ
taxlaw-2853	623	5	these	these	DET
taxlaw-2853	623	6	questions	question	NOUN
taxlaw-2853	623	7	are	be	AUX
taxlaw-2853	623	8	intended	intend	VERB
taxlaw-2853	623	9	to	to	PART
taxlaw-2853	623	10	facilitate	facilitate	VERB
taxlaw-2853	623	11	a	a	DET
taxlaw-2853	623	12	process	process	NOUN
taxlaw-2853	623	13	of	of	ADP
taxlaw-2853	623	14	self	self	NOUN
taxlaw-2853	623	15	-	-	PUNCT
taxlaw-2853	623	16	discovery	discovery	NOUN
taxlaw-2853	623	17	,	,	PUNCT
taxlaw-2853	623	18	rather	rather	ADV
taxlaw-2853	623	19	than	than	ADP
taxlaw-2853	623	20	being	be	AUX
taxlaw-2853	623	21	intended	intend	VERB
taxlaw-2853	623	22	to	to	PART
taxlaw-2853	623	23	produce	produce	VERB
taxlaw-2853	623	24	students	student	NOUN
taxlaw-2853	623	25	with	with	ADP
taxlaw-2853	623	26	particular	particular	ADJ
taxlaw-2853	623	27	perspectives	perspective	NOUN
taxlaw-2853	623	28	with	with	ADP
taxlaw-2853	623	29	which	which	PRON
taxlaw-2853	623	30	i	i	PRON
taxlaw-2853	623	31	agree	agree	VERB
taxlaw-2853	623	32	.	.	PUNCT
taxlaw-2853	624	1	see	see	VERB
taxlaw-2853	624	2	infra	infra	NOUN
taxlaw-2853	624	3	part	part	NOUN
taxlaw-2853	624	4	v.g	v.g	PROPN
taxlaw-2853	624	5	.	.	PROPN
taxlaw-2853	625	1	(	(	PUNCT
taxlaw-2853	625	2	discussing	discuss	VERB
taxlaw-2853	625	3	the	the	DET
taxlaw-2853	625	4	challenge	challenge	NOUN
taxlaw-2853	625	5	of	of	ADP
taxlaw-2853	625	6	balancing	balance	VERB
taxlaw-2853	625	7	students	student	NOUN
taxlaw-2853	625	8	’	’	PART
taxlaw-2853	625	9	self	self	NOUN
taxlaw-2853	625	10	-	-	PUNCT
taxlaw-2853	625	11	discovery	discovery	NOUN
taxlaw-2853	625	12	with	with	ADP
taxlaw-2853	625	13	the	the	DET
taxlaw-2853	625	14	professor	professor	NOUN
taxlaw-2853	625	15	’s	’s	PART
taxlaw-2853	625	16	desire	desire	NOUN
taxlaw-2853	625	17	to	to	PART
taxlaw-2853	625	18	encourage	encourage	VERB
taxlaw-2853	625	19	students	student	NOUN
taxlaw-2853	625	20	to	to	PART
taxlaw-2853	625	21	adopt	adopt	VERB
taxlaw-2853	625	22	a	a	DET
taxlaw-2853	625	23	particular	particular	ADJ
taxlaw-2853	625	24	approach	approach	NOUN
taxlaw-2853	625	25	to	to	ADP
taxlaw-2853	625	26	tax	tax	NOUN
taxlaw-2853	625	27	lawyering	lawyering	NOUN
taxlaw-2853	625	28	)	)	PUNCT
taxlaw-2853	625	29	.	.	PUNCT
taxlaw-2853	626	1	163	163	NUM
taxlaw-2853	626	2	if	if	SCONJ
taxlaw-2853	626	3	there	there	PRON
taxlaw-2853	626	4	is	be	VERB
taxlaw-2853	626	5	a	a	DET
taxlaw-2853	626	6	large	large	ADJ
taxlaw-2853	626	7	class	class	NOUN
taxlaw-2853	626	8	,	,	PUNCT
taxlaw-2853	626	9	the	the	DET
taxlaw-2853	626	10	survey	survey	NOUN
taxlaw-2853	626	11	could	could	AUX
taxlaw-2853	626	12	be	be	AUX
taxlaw-2853	626	13	part	part	NOUN
taxlaw-2853	626	14	of	of	ADP
taxlaw-2853	626	15	the	the	DET
taxlaw-2853	626	16	homework	homework	NOUN
taxlaw-2853	626	17	,	,	PUNCT
taxlaw-2853	626	18	and	and	CCONJ
taxlaw-2853	626	19	it	it	PRON
taxlaw-2853	626	20	could	could	AUX
taxlaw-2853	626	21	be	be	AUX
taxlaw-2853	626	22	required	require	VERB
taxlaw-2853	626	23	to	to	PART
taxlaw-2853	626	24	be	be	AUX
taxlaw-2853	626	25	submitted	submit	VERB
taxlaw-2853	626	26	24	24	NUM
taxlaw-2853	626	27	hours	hour	NOUN
taxlaw-2853	626	28	before	before	ADP
taxlaw-2853	626	29	the	the	DET
taxlaw-2853	626	30	start	start	NOUN
taxlaw-2853	626	31	of	of	ADP
taxlaw-2853	626	32	the	the	DET
taxlaw-2853	626	33	class	class	NOUN
taxlaw-2853	626	34	session	session	NOUN
taxlaw-2853	626	35	.	.	PUNCT
taxlaw-2853	627	1	this	this	PRON
taxlaw-2853	627	2	would	would	AUX
taxlaw-2853	627	3	enable	enable	VERB
taxlaw-2853	627	4	the	the	DET
taxlaw-2853	627	5	professor	professor	NOUN
taxlaw-2853	627	6	to	to	ADP
taxlaw-2853	627	7	group	group	NOUN
taxlaw-2853	627	8	students	student	NOUN
taxlaw-2853	627	9	by	by	ADP
taxlaw-2853	627	10	viewpoints	viewpoint	NOUN
taxlaw-2853	627	11	before	before	ADP
taxlaw-2853	627	12	the	the	DET
taxlaw-2853	627	13	class	class	NOUN
taxlaw-2853	627	14	session	session	NOUN
taxlaw-2853	627	15	.	.	PUNCT
taxlaw-2853	628	1	164	164	NUM
taxlaw-2853	628	2	this	this	PRON
taxlaw-2853	628	3	is	be	AUX
taxlaw-2853	628	4	one	one	NUM
taxlaw-2853	628	5	reason	reason	NOUN
taxlaw-2853	628	6	why	why	SCONJ
taxlaw-2853	628	7	i	i	PRON
taxlaw-2853	628	8	ask	ask	VERB
taxlaw-2853	628	9	students	student	NOUN
taxlaw-2853	628	10	to	to	PART
taxlaw-2853	628	11	respond	respond	VERB
taxlaw-2853	628	12	to	to	ADP
taxlaw-2853	628	13	all	all	DET
taxlaw-2853	628	14	ten	ten	NUM
taxlaw-2853	628	15	statements	statement	NOUN
taxlaw-2853	628	16	.	.	PUNCT
taxlaw-2853	629	1	with	with	ADP
taxlaw-2853	629	2	so	so	ADV
taxlaw-2853	629	3	many	many	ADJ
taxlaw-2853	629	4	statements	statement	NOUN
taxlaw-2853	629	5	,	,	PUNCT
taxlaw-2853	629	6	there	there	PRON
taxlaw-2853	629	7	is	be	VERB
taxlaw-2853	629	8	quite	quite	ADV
taxlaw-2853	629	9	likely	likely	ADJ
taxlaw-2853	629	10	to	to	PART
taxlaw-2853	629	11	be	be	AUX
taxlaw-2853	629	12	at	at	ADP
taxlaw-2853	629	13	least	least	ADJ
taxlaw-2853	629	14	a	a	DET
taxlaw-2853	629	15	few	few	ADJ
taxlaw-2853	629	16	on	on	ADP
taxlaw-2853	629	17	which	which	PRON
taxlaw-2853	629	18	student	student	NOUN
taxlaw-2853	629	19	opinions	opinion	NOUN
taxlaw-2853	629	20	diverge	diverge	VERB
taxlaw-2853	629	21	significantly	significantly	ADV
taxlaw-2853	629	22	.	.	PUNCT
taxlaw-2853	630	1	2017	2017	NUM
taxlaw-2853	630	2	]	]	PUNCT
taxlaw-2853	630	3	fostering	foster	VERB
taxlaw-2853	630	4	ethical	ethical	ADJ
taxlaw-2853	630	5	professional	professional	ADJ
taxlaw-2853	630	6	identity	identity	NOUN
taxlaw-2853	630	7	in	in	ADP
taxlaw-2853	630	8	tax	tax	NOUN
taxlaw-2853	630	9	245	245	NUM
taxlaw-2853	630	10	very	very	ADV
taxlaw-2853	630	11	personal	personal	ADJ
taxlaw-2853	630	12	matter	matter	NOUN
taxlaw-2853	630	13	for	for	ADP
taxlaw-2853	630	14	which	which	PRON
taxlaw-2853	630	15	there	there	PRON
taxlaw-2853	630	16	is	be	VERB
taxlaw-2853	630	17	no	no	DET
taxlaw-2853	630	18	objectively	objectively	ADV
taxlaw-2853	630	19	“	"	PUNCT
taxlaw-2853	630	20	right	right	ADJ
taxlaw-2853	630	21	”	"	PUNCT
taxlaw-2853	630	22	answer.165	answer.165	PROPN
taxlaw-2853	630	23	i	i	PRON
taxlaw-2853	630	24	also	also	ADV
taxlaw-2853	630	25	remind	remind	VERB
taxlaw-2853	630	26	students	student	NOUN
taxlaw-2853	630	27	that	that	SCONJ
taxlaw-2853	630	28	,	,	PUNCT
taxlaw-2853	630	29	as	as	SCONJ
taxlaw-2853	630	30	they	they	PRON
taxlaw-2853	630	31	figure	figure	VERB
taxlaw-2853	630	32	out	out	ADP
taxlaw-2853	630	33	who	who	PRON
taxlaw-2853	630	34	they	they	PRON
taxlaw-2853	630	35	want	want	VERB
taxlaw-2853	630	36	to	to	PART
taxlaw-2853	630	37	be	be	AUX
taxlaw-2853	630	38	as	as	ADP
taxlaw-2853	630	39	lawyers	lawyer	NOUN
taxlaw-2853	630	40	,	,	PUNCT
taxlaw-2853	630	41	they	they	PRON
taxlaw-2853	630	42	should	should	AUX
taxlaw-2853	630	43	reflect	reflect	VERB
taxlaw-2853	630	44	on	on	ADP
taxlaw-2853	630	45	the	the	DET
taxlaw-2853	630	46	discussion	discussion	NOUN
taxlaw-2853	630	47	and	and	CCONJ
taxlaw-2853	630	48	that	that	SCONJ
taxlaw-2853	630	49	it	it	PRON
taxlaw-2853	630	50	is	be	AUX
taxlaw-2853	630	51	okay	okay	ADJ
taxlaw-2853	630	52	to	to	PART
taxlaw-2853	630	53	be	be	AUX
taxlaw-2853	630	54	affected	affect	VERB
taxlaw-2853	630	55	by	by	ADP
taxlaw-2853	630	56	,	,	PUNCT
taxlaw-2853	630	57	and	and	CCONJ
taxlaw-2853	630	58	adopt	adopt	VERB
taxlaw-2853	630	59	a	a	DET
taxlaw-2853	630	60	different	different	ADJ
taxlaw-2853	630	61	approach	approach	NOUN
taxlaw-2853	630	62	because	because	SCONJ
taxlaw-2853	630	63	of	of	ADP
taxlaw-2853	630	64	,	,	PUNCT
taxlaw-2853	630	65	the	the	DET
taxlaw-2853	630	66	discussion	discussion	NOUN
taxlaw-2853	630	67	.	.	PUNCT
taxlaw-2853	631	1	i	i	PRON
taxlaw-2853	631	2	typically	typically	ADV
taxlaw-2853	631	3	allocate	allocate	VERB
taxlaw-2853	631	4	one	one	NUM
taxlaw-2853	631	5	hour	hour	NOUN
taxlaw-2853	631	6	to	to	ADP
taxlaw-2853	631	7	this	this	DET
taxlaw-2853	631	8	discussion	discussion	NOUN
taxlaw-2853	631	9	.	.	PUNCT
taxlaw-2853	632	1	however	however	ADV
taxlaw-2853	632	2	,	,	PUNCT
taxlaw-2853	632	3	this	this	PRON
taxlaw-2853	632	4	often	often	ADV
taxlaw-2853	632	5	means	mean	VERB
taxlaw-2853	632	6	that	that	SCONJ
taxlaw-2853	632	7	i	i	PRON
taxlaw-2853	632	8	have	have	VERB
taxlaw-2853	632	9	to	to	PART
taxlaw-2853	632	10	cut	cut	VERB
taxlaw-2853	632	11	off	off	ADP
taxlaw-2853	632	12	robust	robust	ADJ
taxlaw-2853	632	13	discussion	discussion	NOUN
taxlaw-2853	632	14	because	because	SCONJ
taxlaw-2853	632	15	of	of	ADP
taxlaw-2853	632	16	time	time	NOUN
taxlaw-2853	632	17	.	.	PUNCT
taxlaw-2853	633	1	ii	ii	PROPN
taxlaw-2853	633	2	.	.	PUNCT
taxlaw-2853	634	1	key	key	ADJ
taxlaw-2853	634	2	pedagogical	pedagogical	ADJ
taxlaw-2853	634	3	techniques	technique	NOUN
taxlaw-2853	634	4	the	the	DET
taxlaw-2853	634	5	structure	structure	NOUN
taxlaw-2853	634	6	of	of	ADP
taxlaw-2853	634	7	this	this	DET
taxlaw-2853	634	8	reflection	reflection	NOUN
taxlaw-2853	634	9	and	and	CCONJ
taxlaw-2853	634	10	discussion	discussion	NOUN
taxlaw-2853	634	11	exercise	exercise	NOUN
taxlaw-2853	634	12	employs	employ	VERB
taxlaw-2853	634	13	a	a	DET
taxlaw-2853	634	14	few	few	ADJ
taxlaw-2853	634	15	key	key	ADJ
taxlaw-2853	634	16	pedagogical	pedagogical	ADJ
taxlaw-2853	634	17	techniques	technique	NOUN
taxlaw-2853	634	18	that	that	PRON
taxlaw-2853	634	19	contribute	contribute	VERB
taxlaw-2853	634	20	to	to	ADP
taxlaw-2853	634	21	learning	learning	NOUN
taxlaw-2853	634	22	and	and	CCONJ
taxlaw-2853	634	23	personal	personal	ADJ
taxlaw-2853	634	24	growth	growth	NOUN
taxlaw-2853	634	25	.	.	PUNCT
taxlaw-2853	635	1	first	first	ADV
taxlaw-2853	635	2	is	be	AUX
taxlaw-2853	635	3	individual	individual	ADJ
taxlaw-2853	635	4	reflection	reflection	NOUN
taxlaw-2853	635	5	;	;	PUNCT
taxlaw-2853	635	6	reflection	reflection	NOUN
taxlaw-2853	635	7	contributes	contribute	VERB
taxlaw-2853	635	8	to	to	ADP
taxlaw-2853	635	9	self	self	NOUN
taxlaw-2853	635	10	-	-	PUNCT
taxlaw-2853	635	11	awareness	awareness	NOUN
taxlaw-2853	635	12	,	,	PUNCT
taxlaw-2853	635	13	which	which	PRON
taxlaw-2853	635	14	is	be	AUX
taxlaw-2853	635	15	particularly	particularly	ADV
taxlaw-2853	635	16	important	important	ADJ
taxlaw-2853	635	17	for	for	ADP
taxlaw-2853	635	18	professional	professional	ADJ
taxlaw-2853	635	19	formation.166	formation.166	PROPN
taxlaw-2853	635	20	in	in	ADP
taxlaw-2853	635	21	particular	particular	ADJ
taxlaw-2853	635	22	,	,	PUNCT
taxlaw-2853	635	23	getting	get	VERB
taxlaw-2853	635	24	students	student	NOUN
taxlaw-2853	635	25	to	to	PART
taxlaw-2853	635	26	reflect	reflect	VERB
taxlaw-2853	635	27	on	on	ADP
taxlaw-2853	635	28	the	the	DET
taxlaw-2853	635	29	values	value	NOUN
taxlaw-2853	635	30	and	and	CCONJ
taxlaw-2853	635	31	people	people	NOUN
taxlaw-2853	635	32	affected	affect	VERB
taxlaw-2853	635	33	by	by	ADP
taxlaw-2853	635	34	decisions	decision	NOUN
taxlaw-2853	635	35	is	be	AUX
taxlaw-2853	635	36	an	an	DET
taxlaw-2853	635	37	important	important	ADJ
taxlaw-2853	635	38	part	part	NOUN
taxlaw-2853	635	39	of	of	ADP
taxlaw-2853	635	40	ethical	ethical	ADJ
taxlaw-2853	635	41	decision	decision	NOUN
taxlaw-2853	635	42	-	-	PUNCT
taxlaw-2853	635	43	making.167	making.167	NOUN
taxlaw-2853	635	44	thus	thus	ADV
taxlaw-2853	635	45	,	,	PUNCT
taxlaw-2853	635	46	the	the	DET
taxlaw-2853	635	47	professor	professor	NOUN
taxlaw-2853	635	48	should	should	AUX
taxlaw-2853	635	49	do	do	VERB
taxlaw-2853	635	50	whatever	whatever	PRON
taxlaw-2853	635	51	she	she	PRON
taxlaw-2853	635	52	can	can	AUX
taxlaw-2853	635	53	to	to	PART
taxlaw-2853	635	54	encourage	encourage	VERB
taxlaw-2853	635	55	each	each	DET
taxlaw-2853	635	56	student	student	NOUN
taxlaw-2853	635	57	to	to	PART
taxlaw-2853	635	58	take	take	VERB
taxlaw-2853	635	59	the	the	DET
taxlaw-2853	635	60	exercise	exercise	NOUN
taxlaw-2853	635	61	seriously	seriously	ADV
taxlaw-2853	635	62	and	and	CCONJ
taxlaw-2853	635	63	to	to	PART
taxlaw-2853	635	64	invest	invest	VERB
taxlaw-2853	635	65	in	in	ADP
taxlaw-2853	635	66	the	the	DET
taxlaw-2853	635	67	personal	personal	ADJ
taxlaw-2853	635	68	process	process	NOUN
taxlaw-2853	635	69	of	of	ADP
taxlaw-2853	635	70	asking	ask	VERB
taxlaw-2853	635	71	tough	tough	ADJ
taxlaw-2853	635	72	and	and	CCONJ
taxlaw-2853	635	73	probing	probe	VERB
taxlaw-2853	635	74	questions	question	NOUN
taxlaw-2853	635	75	about	about	ADP
taxlaw-2853	635	76	herself	herself	PRON
taxlaw-2853	635	77	.	.	PUNCT
taxlaw-2853	636	1	second	second	ADJ
taxlaw-2853	636	2	is	be	AUX
taxlaw-2853	636	3	active	active	ADJ
taxlaw-2853	636	4	engagement	engagement	NOUN
taxlaw-2853	636	5	.	.	PUNCT
taxlaw-2853	637	1	in	in	ADP
taxlaw-2853	637	2	this	this	DET
taxlaw-2853	637	3	exercise	exercise	NOUN
taxlaw-2853	637	4	,	,	PUNCT
taxlaw-2853	637	5	the	the	DET
taxlaw-2853	637	6	active	active	ADJ
taxlaw-2853	637	7	engagement	engagement	NOUN
taxlaw-2853	637	8	is	be	AUX
taxlaw-2853	637	9	the	the	DET
taxlaw-2853	637	10	inclass	inclass	ADJ
taxlaw-2853	637	11	small	small	ADJ
taxlaw-2853	637	12	-	-	PUNCT
taxlaw-2853	637	13	group	group	NOUN
taxlaw-2853	637	14	and	and	CCONJ
taxlaw-2853	637	15	large	large	ADJ
taxlaw-2853	637	16	-	-	PUNCT
taxlaw-2853	637	17	group	group	NOUN
taxlaw-2853	637	18	discussions.168	discussions.168	NOUN
taxlaw-2853	637	19	“	"	PUNCT
taxlaw-2853	637	20	when	when	SCONJ
taxlaw-2853	637	21	students	student	NOUN
taxlaw-2853	637	22	actively	actively	ADV
taxlaw-2853	637	23	engage	engage	VERB
taxlaw-2853	637	24	.	.	PUNCT
taxlaw-2853	637	25	.	.	PUNCT
taxlaw-2853	637	26	.	.	PUNCT
taxlaw-2853	638	1	and	and	CCONJ
taxlaw-2853	638	2	reflect	reflect	VERB
taxlaw-2853	638	3	on	on	ADP
taxlaw-2853	638	4	that	that	DET
taxlaw-2853	638	5	process	process	NOUN
taxlaw-2853	638	6	,	,	PUNCT
taxlaw-2853	638	7	they	they	PRON
taxlaw-2853	638	8	develop	develop	VERB
taxlaw-2853	638	9	personal	personal	ADJ
taxlaw-2853	638	10	understanding	understanding	NOUN
taxlaw-2853	638	11	”	"	PUNCT
taxlaw-2853	638	12	and	and	CCONJ
taxlaw-2853	638	13	“	"	PUNCT
taxlaw-2853	638	14	those	those	DET
taxlaw-2853	638	15	personal	personal	ADJ
taxlaw-2853	638	16	understandings	understanding	NOUN
taxlaw-2853	638	17	,	,	PUNCT
taxlaw-2853	638	18	having	having	AUX
taxlaw-2853	638	19	been	be	AUX
taxlaw-2853	638	20	entirely	entirely	ADV
taxlaw-2853	638	21	generated	generate	VERB
taxlaw-2853	638	22	within	within	ADP
taxlaw-2853	638	23	the	the	DET
taxlaw-2853	638	24	student	student	NOUN
taxlaw-2853	638	25	’s	’s	PART
taxlaw-2853	638	26	mind	mind	NOUN
taxlaw-2853	638	27	,	,	PUNCT
taxlaw-2853	638	28	become	become	VERB
taxlaw-2853	638	29	a	a	DET
taxlaw-2853	638	30	part	part	NOUN
taxlaw-2853	638	31	of	of	ADP
taxlaw-2853	638	32	who	who	PRON
taxlaw-2853	638	33	the	the	DET
taxlaw-2853	638	34	students	student	NOUN
taxlaw-2853	638	35	are	be	AUX
taxlaw-2853	638	36	.	.	PUNCT
taxlaw-2853	638	37	”169	”169	VERB
taxlaw-2853	639	1	active	active	ADJ
taxlaw-2853	639	2	engagement	engagement	NOUN
taxlaw-2853	639	3	through	through	ADP
taxlaw-2853	639	4	professor	professor	NOUN
taxlaw-2853	639	5	-	-	PUNCT
taxlaw-2853	639	6	facilitated	facilitate	VERB
taxlaw-2853	639	7	peer	peer	NOUN
taxlaw-2853	639	8	-	-	PUNCT
taxlaw-2853	639	9	based	base	VERB
taxlaw-2853	639	10	discussions	discussion	NOUN
taxlaw-2853	639	11	pushes	push	VERB
taxlaw-2853	639	12	students	student	NOUN
taxlaw-2853	639	13	to	to	ADP
taxlaw-2853	639	14	“	"	PUNCT
taxlaw-2853	639	15	negotiate[e	negotiate[e	PROPN
taxlaw-2853	639	16	]	]	PUNCT
taxlaw-2853	639	17	meaning	meaning	NOUN
taxlaw-2853	639	18	with	with	ADP
taxlaw-2853	639	19	their	their	PRON
taxlaw-2853	639	20	peers	peer	NOUN
taxlaw-2853	639	21	[	[	X
taxlaw-2853	639	22	,	,	PUNCT
taxlaw-2853	639	23	which	which	PRON
taxlaw-2853	639	24	]	]	PUNCT
taxlaw-2853	639	25	produces	produce	VERB
taxlaw-2853	639	26	learning	learn	VERB
taxlaw-2853	639	27	.	.	PUNCT
taxlaw-2853	639	28	.	.	PUNCT
taxlaw-2853	639	29	.	.	PUNCT
taxlaw-2853	639	30	.	.	PUNCT
taxlaw-2853	640	1	[	[	X
taxlaw-2853	640	2	this	this	PRON
taxlaw-2853	640	3	]	]	X
taxlaw-2853	640	4	expose[s	expose[s	PROPN
taxlaw-2853	640	5	]	]	PUNCT
taxlaw-2853	640	6	students	student	NOUN
taxlaw-2853	640	7	to	to	ADP
taxlaw-2853	640	8	multiple	multiple	ADJ
taxlaw-2853	640	9	perspectives	perspective	NOUN
taxlaw-2853	640	10	and	and	CCONJ
taxlaw-2853	640	11	,	,	PUNCT
taxlaw-2853	640	12	as	as	ADP
taxlaw-2853	640	13	a	a	DET
taxlaw-2853	640	14	result	result	NOUN
taxlaw-2853	640	15	,	,	PUNCT
taxlaw-2853	640	16	students	student	NOUN
taxlaw-2853	640	17	develop	develop	VERB
taxlaw-2853	640	18	complex	complex	ADJ
taxlaw-2853	640	19	approaches	approach	NOUN
taxlaw-2853	640	20	and	and	CCONJ
taxlaw-2853	640	21	understandings	understanding	NOUN
taxlaw-2853	640	22	.	.	PUNCT
taxlaw-2853	640	23	”170	”170	PUNCT
taxlaw-2853	641	1	the	the	DET
taxlaw-2853	641	2	professor	professor	NOUN
taxlaw-2853	641	3	-	-	PUNCT
taxlaw-2853	641	4	facilitation	facilitation	NOUN
taxlaw-2853	641	5	of	of	ADP
taxlaw-2853	641	6	this	this	DET
taxlaw-2853	641	7	process	process	NOUN
taxlaw-2853	641	8	helps	help	VERB
taxlaw-2853	641	9	to	to	PART
taxlaw-2853	641	10	ensure	ensure	VERB
taxlaw-2853	641	11	that	that	SCONJ
taxlaw-2853	641	12	students	student	NOUN
taxlaw-2853	641	13	stay	stay	VERB
taxlaw-2853	641	14	within	within	ADP
taxlaw-2853	641	15	ethical	ethical	ADJ
taxlaw-2853	641	16	boundaries	boundary	NOUN
taxlaw-2853	641	17	and	and	CCONJ
taxlaw-2853	641	18	that	that	SCONJ
taxlaw-2853	641	19	students	student	NOUN
taxlaw-2853	641	20	consider	consider	VERB
taxlaw-2853	641	21	various	various	ADJ
taxlaw-2853	641	22	dimensions	dimension	NOUN
taxlaw-2853	641	23	of	of	ADP
taxlaw-2853	641	24	the	the	DET
taxlaw-2853	641	25	ethical	ethical	ADJ
taxlaw-2853	641	26	decision	decision	NOUN
taxlaw-2853	641	27	-	-	PUNCT
taxlaw-2853	641	28	making	make	VERB
taxlaw-2853	641	29	process	process	NOUN
taxlaw-2853	641	30	when	when	SCONJ
taxlaw-2853	641	31	discussing	discuss	VERB
taxlaw-2853	641	32	how	how	SCONJ
taxlaw-2853	641	33	to	to	PART
taxlaw-2853	641	34	make	make	VERB
taxlaw-2853	641	35	discretionary	discretionary	ADJ
taxlaw-2853	641	36	decisions	decision	NOUN
taxlaw-2853	641	37	within	within	ADP
taxlaw-2853	641	38	those	those	DET
taxlaw-2853	641	39	boundaries.171	boundaries.171	NOUN
taxlaw-2853	641	40	given	give	VERB
taxlaw-2853	641	41	the	the	DET
taxlaw-2853	641	42	importance	importance	NOUN
taxlaw-2853	641	43	of	of	ADP
taxlaw-2853	641	44	active	active	ADJ
taxlaw-2853	641	45	engagement	engagement	NOUN
taxlaw-2853	641	46	,	,	PUNCT
taxlaw-2853	641	47	professors	professor	NOUN
taxlaw-2853	641	48	should	should	AUX
taxlaw-2853	641	49	try	try	VERB
taxlaw-2853	641	50	to	to	PART
taxlaw-2853	641	51	ensure	ensure	VERB
taxlaw-2853	641	52	that	that	SCONJ
taxlaw-2853	641	53	each	each	DET
taxlaw-2853	641	54	student	student	NOUN
taxlaw-2853	641	55	participates	participate	VERB
taxlaw-2853	641	56	in	in	ADP
taxlaw-2853	641	57	the	the	DET
taxlaw-2853	641	58	discussion	discussion	NOUN
taxlaw-2853	641	59	.	.	PUNCT
taxlaw-2853	642	1	third	third	ADJ
taxlaw-2853	642	2	is	be	AUX
taxlaw-2853	642	3	“	"	PUNCT
taxlaw-2853	642	4	fostering	foster	VERB
taxlaw-2853	642	5	each	each	DET
taxlaw-2853	642	6	student	student	NOUN
taxlaw-2853	642	7	’s	’s	PART
taxlaw-2853	642	8	habit	habit	NOUN
taxlaw-2853	642	9	of	of	ADP
taxlaw-2853	642	10	actively	actively	ADV
taxlaw-2853	642	11	seeking	seek	VERB
taxlaw-2853	642	12	feedback	feedback	NOUN
taxlaw-2853	642	13	,	,	PUNCT
taxlaw-2853	642	14	dialogue	dialogue	NOUN
taxlaw-2853	642	15	with	with	ADP
taxlaw-2853	642	16	others	other	NOUN
taxlaw-2853	642	17	about	about	ADP
taxlaw-2853	642	18	the	the	DET
taxlaw-2853	642	19	tough	tough	ADJ
taxlaw-2853	642	20	calls	call	NOUN
taxlaw-2853	642	21	,	,	PUNCT
taxlaw-2853	642	22	and	and	CCONJ
taxlaw-2853	642	23	reflection	reflection	NOUN
taxlaw-2853	642	24	.	.	PUNCT
taxlaw-2853	642	25	”172	”172	PUNCT
taxlaw-2853	643	1	professional	professional	ADJ
taxlaw-2853	643	2	identity	identity	NOUN
taxlaw-2853	643	3	development	development	NOUN
taxlaw-2853	643	4	requires	require	VERB
taxlaw-2853	643	5	165	165	NUM
taxlaw-2853	643	6	even	even	ADV
taxlaw-2853	643	7	as	as	SCONJ
taxlaw-2853	643	8	students	student	NOUN
taxlaw-2853	643	9	are	be	AUX
taxlaw-2853	643	10	encouraged	encourage	VERB
taxlaw-2853	643	11	to	to	PART
taxlaw-2853	643	12	articulate	articulate	VERB
taxlaw-2853	643	13	opposing	opposing	ADJ
taxlaw-2853	643	14	views	view	NOUN
taxlaw-2853	643	15	,	,	PUNCT
taxlaw-2853	643	16	it	it	PRON
taxlaw-2853	643	17	is	be	AUX
taxlaw-2853	643	18	critical	critical	ADJ
taxlaw-2853	643	19	to	to	PART
taxlaw-2853	643	20	ensure	ensure	VERB
taxlaw-2853	643	21	classroom	classroom	NOUN
taxlaw-2853	643	22	feels	feel	VERB
taxlaw-2853	643	23	safe	safe	ADJ
taxlaw-2853	643	24	and	and	CCONJ
taxlaw-2853	643	25	non	non	ADJ
taxlaw-2853	643	26	-	-	ADJ
taxlaw-2853	643	27	judgmental	judgmental	ADJ
taxlaw-2853	643	28	to	to	PART
taxlaw-2853	643	29	“	"	PUNCT
taxlaw-2853	643	30	foster	foster	VERB
taxlaw-2853	643	31	open	open	ADJ
taxlaw-2853	643	32	but	but	CCONJ
taxlaw-2853	643	33	respectful	respectful	ADJ
taxlaw-2853	643	34	dialogue	dialogue	NOUN
taxlaw-2853	643	35	.	.	PUNCT
taxlaw-2853	643	36	”	"	PUNCT
taxlaw-2853	644	1	gantt	gantt	PROPN
taxlaw-2853	644	2	&	&	CCONJ
taxlaw-2853	644	3	madison	madison	PROPN
taxlaw-2853	644	4	,	,	PUNCT
taxlaw-2853	644	5	supra	supra	PROPN
taxlaw-2853	644	6	note	note	PROPN
taxlaw-2853	644	7	10	10	NUM
taxlaw-2853	644	8	,	,	PUNCT
taxlaw-2853	644	9	at	at	ADP
taxlaw-2853	644	10	266	266	NUM
taxlaw-2853	644	11	.	.	PUNCT
taxlaw-2853	645	1	166	166	NUM
taxlaw-2853	645	2	fruehwald	fruehwald	ADJ
taxlaw-2853	645	3	,	,	PUNCT
taxlaw-2853	645	4	supra	supra	ADJ
taxlaw-2853	645	5	note	note	NOUN
taxlaw-2853	645	6	4	4	NUM
taxlaw-2853	645	7	,	,	PUNCT
taxlaw-2853	645	8	at	at	ADP
taxlaw-2853	645	9	1	1	NUM
taxlaw-2853	645	10	(	(	PUNCT
taxlaw-2853	645	11	emphasizing	emphasize	VERB
taxlaw-2853	645	12	the	the	DET
taxlaw-2853	645	13	need	need	NOUN
taxlaw-2853	645	14	for	for	SCONJ
taxlaw-2853	645	15	students	student	NOUN
taxlaw-2853	645	16	working	work	VERB
taxlaw-2853	645	17	on	on	ADP
taxlaw-2853	645	18	professional	professional	ADJ
taxlaw-2853	645	19	identity	identity	NOUN
taxlaw-2853	645	20	development	development	NOUN
taxlaw-2853	645	21	to	to	PART
taxlaw-2853	645	22	reflect	reflect	VERB
taxlaw-2853	645	23	and	and	CCONJ
taxlaw-2853	645	24	“	"	PUNCT
taxlaw-2853	645	25	think	think	VERB
taxlaw-2853	645	26	hard	hard	ADJ
taxlaw-2853	645	27	about	about	ADP
taxlaw-2853	645	28	yourself	yourself	PRON
taxlaw-2853	645	29	”	"	PUNCT
taxlaw-2853	645	30	)	)	PUNCT
taxlaw-2853	645	31	;	;	PUNCT
taxlaw-2853	645	32	gantt	gantt	PROPN
taxlaw-2853	645	33	&	&	CCONJ
taxlaw-2853	645	34	madison	madison	PROPN
taxlaw-2853	645	35	,	,	PUNCT
taxlaw-2853	645	36	supra	supra	PROPN
taxlaw-2853	645	37	note	note	PROPN
taxlaw-2853	645	38	10	10	NUM
taxlaw-2853	645	39	,	,	PUNCT
taxlaw-2853	645	40	at	at	ADP
taxlaw-2853	645	41	263	263	NUM
taxlaw-2853	645	42	;	;	PUNCT
taxlaw-2853	645	43	hamilton	hamilton	PROPN
taxlaw-2853	645	44	,	,	PUNCT
taxlaw-2853	645	45	roadmap	roadmap	NOUN
taxlaw-2853	645	46	,	,	PUNCT
taxlaw-2853	645	47	supra	supra	PROPN
taxlaw-2853	645	48	note	note	NOUN
taxlaw-2853	645	49	4	4	NUM
taxlaw-2853	645	50	,	,	PUNCT
taxlaw-2853	645	51	at	at	ADP
taxlaw-2853	645	52	203	203	NUM
taxlaw-2853	645	53	-	-	SYM
taxlaw-2853	645	54	04	04	NUM
taxlaw-2853	645	55	(	(	PUNCT
taxlaw-2853	645	56	citing	cite	VERB
taxlaw-2853	645	57	neil	neil	PROPN
taxlaw-2853	645	58	w.	w.	PROPN
taxlaw-2853	645	59	hamilton	hamilton	PROPN
taxlaw-2853	645	60	,	,	PUNCT
taxlaw-2853	645	61	fostering	foster	VERB
taxlaw-2853	645	62	professional	professional	ADJ
taxlaw-2853	645	63	formation	formation	NOUN
taxlaw-2853	645	64	(	(	PUNCT
taxlaw-2853	645	65	professionalism	professionalism	NOUN
taxlaw-2853	645	66	):	):	PUNCT
taxlaw-2853	645	67	lessons	lesson	NOUN
taxlaw-2853	645	68	from	from	ADP
taxlaw-2853	645	69	the	the	DET
taxlaw-2853	645	70	carnegie	carnegie	NOUN
taxlaw-2853	645	71	foundation	foundation	PROPN
taxlaw-2853	645	72	’s	’s	PART
taxlaw-2853	645	73	five	five	NUM
taxlaw-2853	645	74	studies	study	NOUN
taxlaw-2853	645	75	on	on	ADP
taxlaw-2853	645	76	educating	educate	VERB
taxlaw-2853	645	77	professionals	professional	NOUN
taxlaw-2853	645	78	,	,	PUNCT
taxlaw-2853	645	79	45	45	NUM
taxlaw-2853	645	80	creighton	creighton	PROPN
taxlaw-2853	645	81	l.	l.	PROPN
taxlaw-2853	645	82	rev	rev	PROPN
taxlaw-2853	645	83	.	.	PROPN
taxlaw-2853	645	84	763	763	NUM
taxlaw-2853	645	85	,	,	PUNCT
taxlaw-2853	645	86	783	783	NUM
taxlaw-2853	645	87	-	-	SYM
taxlaw-2853	645	88	85	85	NUM
taxlaw-2853	645	89	(	(	PUNCT
taxlaw-2853	645	90	2012	2012	NUM
taxlaw-2853	645	91	)	)	PUNCT
taxlaw-2853	645	92	(	(	PUNCT
taxlaw-2853	645	93	discussing	discuss	VERB
taxlaw-2853	645	94	carnegie	carnegie	NOUN
taxlaw-2853	645	95	reports	report	NOUN
taxlaw-2853	645	96	on	on	ADP
taxlaw-2853	645	97	pedagogy	pedagogy	NOUN
taxlaw-2853	645	98	)	)	PUNCT
taxlaw-2853	645	99	)	)	PUNCT
taxlaw-2853	645	100	.	.	PUNCT
taxlaw-2853	646	1	167	167	NUM
taxlaw-2853	646	2	gantt	gantt	PROPN
taxlaw-2853	646	3	&	&	CCONJ
taxlaw-2853	646	4	madison	madison	PROPN
taxlaw-2853	646	5	,	,	PUNCT
taxlaw-2853	646	6	supra	supra	PROPN
taxlaw-2853	646	7	note	note	PROPN
taxlaw-2853	646	8	10	10	NUM
taxlaw-2853	646	9	,	,	PUNCT
taxlaw-2853	646	10	at	at	ADP
taxlaw-2853	646	11	266	266	NUM
taxlaw-2853	646	12	-	-	SYM
taxlaw-2853	646	13	67	67	NUM
taxlaw-2853	646	14	;	;	PUNCT
taxlaw-2853	646	15	see	see	VERB
taxlaw-2853	646	16	also	also	ADV
taxlaw-2853	646	17	hamilton	hamilton	PROPN
taxlaw-2853	646	18	&	&	CCONJ
taxlaw-2853	646	19	monson	monson	PROPN
taxlaw-2853	646	20	,	,	PUNCT
taxlaw-2853	646	21	supra	supra	PROPN
taxlaw-2853	646	22	note	note	PROPN
taxlaw-2853	646	23	151	151	NUM
taxlaw-2853	646	24	,	,	PUNCT
taxlaw-2853	646	25	at	at	ADP
taxlaw-2853	646	26	350	350	NUM
taxlaw-2853	646	27	-	-	SYM
taxlaw-2853	646	28	53	53	NUM
taxlaw-2853	646	29	.	.	PUNCT
taxlaw-2853	646	30	168	168	NUM
taxlaw-2853	646	31	writing	write	VERB
taxlaw-2853	646	32	assignments	assignment	NOUN
taxlaw-2853	646	33	also	also	ADV
taxlaw-2853	646	34	provide	provide	VERB
taxlaw-2853	646	35	valuable	valuable	ADJ
taxlaw-2853	646	36	opportunities	opportunity	NOUN
taxlaw-2853	646	37	for	for	ADP
taxlaw-2853	646	38	active	active	ADJ
taxlaw-2853	646	39	engagement	engagement	NOUN
taxlaw-2853	646	40	.	.	PUNCT
taxlaw-2853	647	1	see	see	VERB
taxlaw-2853	647	2	infra	infra	NOUN
taxlaw-2853	647	3	part	part	NOUN
taxlaw-2853	647	4	v.e.3	v.e.3	NOUN
taxlaw-2853	647	5	&	&	CCONJ
taxlaw-2853	647	6	4	4	NUM
taxlaw-2853	647	7	.	.	NOUN
taxlaw-2853	647	8	169	169	NUM
taxlaw-2853	647	9	michael	michael	PROPN
taxlaw-2853	647	10	hunter	hunter	PROPN
taxlaw-2853	647	11	schwartz	schwartz	PROPN
taxlaw-2853	647	12	,	,	PUNCT
taxlaw-2853	647	13	a	a	DET
taxlaw-2853	647	14	review	review	NOUN
taxlaw-2853	647	15	of	of	ADP
taxlaw-2853	647	16	teaching	teaching	NOUN
taxlaw-2853	647	17	and	and	CCONJ
taxlaw-2853	647	18	learning	learn	VERB
taxlaw-2853	647	19	theory	theory	NOUN
taxlaw-2853	647	20	in	in	ADP
taxlaw-2853	647	21	building	build	VERB
taxlaw-2853	647	22	on	on	ADP
taxlaw-2853	647	23	best	good	ADJ
taxlaw-2853	647	24	practices	practice	NOUN
taxlaw-2853	647	25	:	:	PUNCT
taxlaw-2853	647	26	transforming	transform	VERB
taxlaw-2853	647	27	legal	legal	ADJ
taxlaw-2853	647	28	education	education	NOUN
taxlaw-2853	647	29	in	in	ADP
taxlaw-2853	647	30	a	a	DET
taxlaw-2853	647	31	changing	change	VERB
taxlaw-2853	647	32	world	world	NOUN
taxlaw-2853	647	33	67	67	NUM
taxlaw-2853	647	34	-	-	SYM
taxlaw-2853	647	35	72	72	NUM
taxlaw-2853	647	36	,	,	PUNCT
taxlaw-2853	647	37	at	at	ADP
taxlaw-2853	647	38	69	69	NUM
taxlaw-2853	647	39	(	(	PUNCT
taxlaw-2853	647	40	deborah	deborah	PROPN
taxlaw-2853	647	41	maranville	maranville	PROPN
taxlaw-2853	647	42	et	et	PROPN
taxlaw-2853	647	43	al	al	PROPN
taxlaw-2853	647	44	.	.	PROPN
taxlaw-2853	647	45	,	,	PUNCT
taxlaw-2853	647	46	eds	eds	PROPN
taxlaw-2853	647	47	.	.	PUNCT
taxlaw-2853	647	48	)	)	PUNCT
taxlaw-2853	648	1	(	(	PUNCT
taxlaw-2853	648	2	2015	2015	NUM
taxlaw-2853	648	3	)	)	PUNCT
taxlaw-2853	648	4	(	(	PUNCT
taxlaw-2853	648	5	citing	cite	VERB
taxlaw-2853	648	6	michael	michael	PROPN
taxlaw-2853	648	7	hunter	hunter	PROPN
taxlaw-2853	648	8	schwartz	schwartz	PROPN
taxlaw-2853	648	9	,	,	PUNCT
taxlaw-2853	648	10	et	et	PROPN
taxlaw-2853	648	11	al	al	PROPN
taxlaw-2853	648	12	.	.	PROPN
taxlaw-2853	648	13	,	,	PUNCT
taxlaw-2853	648	14	teaching	teach	VERB
taxlaw-2853	648	15	law	law	NOUN
taxlaw-2853	648	16	by	by	ADP
taxlaw-2853	648	17	design	design	NOUN
taxlaw-2853	648	18	(	(	PUNCT
taxlaw-2853	648	19	2009	2009	NUM
taxlaw-2853	648	20	)	)	PUNCT
taxlaw-2853	648	21	)	)	PUNCT
taxlaw-2853	648	22	.	.	PUNCT
taxlaw-2853	649	1	170	170	NUM
taxlaw-2853	650	1	i	i	PRON
taxlaw-2853	650	2	d.	d.	PROPN
taxlaw-2853	650	3	171	171	NUM
taxlaw-2853	650	4	hamilton	hamilton	PROPN
taxlaw-2853	650	5	,	,	PUNCT
taxlaw-2853	650	6	roadmap	roadmap	NOUN
taxlaw-2853	650	7	,	,	PUNCT
taxlaw-2853	650	8	supra	supra	PROPN
taxlaw-2853	650	9	note	note	NOUN
taxlaw-2853	650	10	4	4	NUM
taxlaw-2853	650	11	,	,	PUNCT
taxlaw-2853	650	12	at	at	ADP
taxlaw-2853	650	13	203	203	NUM
taxlaw-2853	650	14	-	-	SYM
taxlaw-2853	650	15	04	04	NUM
taxlaw-2853	650	16	(	(	PUNCT
taxlaw-2853	650	17	emphasizing	emphasize	VERB
taxlaw-2853	650	18	professor	professor	NOUN
taxlaw-2853	650	19	-	-	PUNCT
taxlaw-2853	650	20	facilitation	facilitation	NOUN
taxlaw-2853	650	21	)	)	PUNCT
taxlaw-2853	650	22	.	.	PUNCT
taxlaw-2853	651	1	172	172	NUM
taxlaw-2853	652	1	i	i	PRON
taxlaw-2853	652	2	d.	d.	PROPN
taxlaw-2853	652	3	246	246	NUM
taxlaw-2853	652	4	columbia	columbia	PROPN
taxlaw-2853	652	5	journal	journal	PROPN
taxlaw-2853	652	6	of	of	ADP
taxlaw-2853	652	7	tax	tax	NOUN
taxlaw-2853	652	8	law	law	NOUN
taxlaw-2853	653	1	[	[	X
taxlaw-2853	653	2	vol.8:215	vol.8:215	ADP
taxlaw-2853	653	3	an	an	DET
taxlaw-2853	653	4	iterative	iterative	NOUN
taxlaw-2853	653	5	process	process	NOUN
taxlaw-2853	653	6	of	of	ADP
taxlaw-2853	653	7	reflection	reflection	NOUN
taxlaw-2853	653	8	and	and	CCONJ
taxlaw-2853	653	9	refinement	refinement	NOUN
taxlaw-2853	653	10	.	.	PUNCT
taxlaw-2853	654	1	although	although	SCONJ
taxlaw-2853	654	2	a	a	DET
taxlaw-2853	654	3	class	class	NOUN
taxlaw-2853	654	4	session	session	NOUN
taxlaw-2853	654	5	can	can	AUX
taxlaw-2853	654	6	do	do	VERB
taxlaw-2853	654	7	much	much	ADJ
taxlaw-2853	654	8	to	to	PART
taxlaw-2853	654	9	foster	foster	VERB
taxlaw-2853	654	10	the	the	DET
taxlaw-2853	654	11	development	development	NOUN
taxlaw-2853	654	12	of	of	ADP
taxlaw-2853	654	13	students	student	NOUN
taxlaw-2853	654	14	’	’	PART
taxlaw-2853	654	15	ethical	ethical	ADJ
taxlaw-2853	654	16	professional	professional	ADJ
taxlaw-2853	654	17	identities	identity	NOUN
taxlaw-2853	654	18	,	,	PUNCT
taxlaw-2853	654	19	it	it	PRON
taxlaw-2853	654	20	is	be	AUX
taxlaw-2853	654	21	useful	useful	ADJ
taxlaw-2853	654	22	to	to	PART
taxlaw-2853	654	23	help	help	VERB
taxlaw-2853	654	24	students	student	NOUN
taxlaw-2853	654	25	see	see	VERB
taxlaw-2853	654	26	that	that	SCONJ
taxlaw-2853	654	27	this	this	PRON
taxlaw-2853	654	28	is	be	AUX
taxlaw-2853	654	29	an	an	DET
taxlaw-2853	654	30	issue	issue	NOUN
taxlaw-2853	654	31	to	to	PART
taxlaw-2853	654	32	which	which	PRON
taxlaw-2853	654	33	they	they	PRON
taxlaw-2853	654	34	will	will	AUX
taxlaw-2853	654	35	need	need	VERB
taxlaw-2853	654	36	to	to	PART
taxlaw-2853	654	37	return	return	VERB
taxlaw-2853	654	38	again	again	ADV
taxlaw-2853	654	39	and	and	CCONJ
taxlaw-2853	654	40	again	again	ADV
taxlaw-2853	654	41	.	.	PUNCT
taxlaw-2853	655	1	one	one	NUM
taxlaw-2853	655	2	small	small	ADJ
taxlaw-2853	655	3	way	way	NOUN
taxlaw-2853	655	4	to	to	PART
taxlaw-2853	655	5	do	do	VERB
taxlaw-2853	655	6	that	that	PRON
taxlaw-2853	655	7	is	be	AUX
taxlaw-2853	655	8	to	to	PART
taxlaw-2853	655	9	ask	ask	VERB
taxlaw-2853	655	10	students	student	NOUN
taxlaw-2853	655	11	,	,	PUNCT
taxlaw-2853	655	12	at	at	ADP
taxlaw-2853	655	13	the	the	DET
taxlaw-2853	655	14	end	end	NOUN
taxlaw-2853	655	15	of	of	ADP
taxlaw-2853	655	16	the	the	DET
taxlaw-2853	655	17	discussion	discussion	NOUN
taxlaw-2853	655	18	,	,	PUNCT
taxlaw-2853	655	19	how	how	SCONJ
taxlaw-2853	655	20	their	their	PRON
taxlaw-2853	655	21	thinking	thinking	NOUN
taxlaw-2853	655	22	about	about	ADP
taxlaw-2853	655	23	their	their	PRON
taxlaw-2853	655	24	lawyering	lawyere	VERB
taxlaw-2853	655	25	philosophy	philosophy	NOUN
taxlaw-2853	655	26	has	have	AUX
taxlaw-2853	655	27	changed	change	VERB
taxlaw-2853	655	28	as	as	ADP
taxlaw-2853	655	29	a	a	DET
taxlaw-2853	655	30	result	result	NOUN
taxlaw-2853	655	31	of	of	ADP
taxlaw-2853	655	32	the	the	DET
taxlaw-2853	655	33	discussion.173	discussion.173	NOUN
taxlaw-2853	655	34	another	another	DET
taxlaw-2853	655	35	way	way	NOUN
taxlaw-2853	655	36	is	be	AUX
taxlaw-2853	655	37	to	to	PART
taxlaw-2853	655	38	try	try	VERB
taxlaw-2853	655	39	to	to	PART
taxlaw-2853	655	40	return	return	VERB
taxlaw-2853	655	41	to	to	ADP
taxlaw-2853	655	42	these	these	DET
taxlaw-2853	655	43	concepts	concept	NOUN
taxlaw-2853	655	44	throughout	throughout	ADP
taxlaw-2853	655	45	the	the	DET
taxlaw-2853	655	46	semester	semester	NOUN
taxlaw-2853	655	47	by	by	ADP
taxlaw-2853	655	48	reintegrating	reintegrate	VERB
taxlaw-2853	655	49	them	they	PRON
taxlaw-2853	655	50	into	into	ADP
taxlaw-2853	655	51	the	the	DET
taxlaw-2853	655	52	class	class	NOUN
taxlaw-2853	655	53	discussion	discussion	NOUN
taxlaw-2853	655	54	later	later	ADV
taxlaw-2853	655	55	in	in	ADP
taxlaw-2853	655	56	the	the	DET
taxlaw-2853	655	57	semester	semester	NOUN
taxlaw-2853	655	58	if	if	SCONJ
taxlaw-2853	655	59	and	and	CCONJ
taxlaw-2853	655	60	when	when	SCONJ
taxlaw-2853	655	61	the	the	DET
taxlaw-2853	655	62	application	application	NOUN
taxlaw-2853	655	63	of	of	ADP
taxlaw-2853	655	64	a	a	DET
taxlaw-2853	655	65	substantive	substantive	ADJ
taxlaw-2853	655	66	tax	tax	NOUN
taxlaw-2853	655	67	rule	rule	NOUN
taxlaw-2853	655	68	to	to	ADP
taxlaw-2853	655	69	a	a	DET
taxlaw-2853	655	70	hypothetical	hypothetical	ADJ
taxlaw-2853	655	71	situation	situation	NOUN
taxlaw-2853	655	72	is	be	AUX
taxlaw-2853	655	73	ambiguous	ambiguous	ADJ
taxlaw-2853	655	74	.	.	PUNCT
taxlaw-2853	656	1	3	3	X
taxlaw-2853	656	2	.	.	X
taxlaw-2853	656	3	substance	substance	NOUN
taxlaw-2853	656	4	of	of	ADP
taxlaw-2853	656	5	the	the	DET
taxlaw-2853	656	6	discussion	discussion	NOUN
taxlaw-2853	656	7	substantively	substantively	ADV
taxlaw-2853	656	8	,	,	PUNCT
taxlaw-2853	656	9	the	the	DET
taxlaw-2853	656	10	goal	goal	NOUN
taxlaw-2853	656	11	of	of	ADP
taxlaw-2853	656	12	the	the	DET
taxlaw-2853	656	13	exercise	exercise	NOUN
taxlaw-2853	656	14	is	be	AUX
taxlaw-2853	656	15	to	to	PART
taxlaw-2853	656	16	help	help	VERB
taxlaw-2853	656	17	students	student	NOUN
taxlaw-2853	656	18	discover	discover	VERB
taxlaw-2853	656	19	,	,	PUNCT
taxlaw-2853	656	20	build	build	VERB
taxlaw-2853	656	21	,	,	PUNCT
taxlaw-2853	656	22	and	and	CCONJ
taxlaw-2853	656	23	justify	justify	VERB
taxlaw-2853	656	24	their	their	PRON
taxlaw-2853	656	25	professional	professional	ADJ
taxlaw-2853	656	26	identities	identity	NOUN
taxlaw-2853	656	27	as	as	ADP
taxlaw-2853	656	28	tax	tax	NOUN
taxlaw-2853	656	29	lawyers	lawyer	NOUN
taxlaw-2853	656	30	.	.	PUNCT
taxlaw-2853	657	1	each	each	PRON
taxlaw-2853	657	2	of	of	ADP
taxlaw-2853	657	3	the	the	DET
taxlaw-2853	657	4	reflection	reflection	NOUN
taxlaw-2853	657	5	statements	statement	NOUN
taxlaw-2853	657	6	push	push	VERB
taxlaw-2853	657	7	students	student	NOUN
taxlaw-2853	657	8	to	to	PART
taxlaw-2853	657	9	think	think	VERB
taxlaw-2853	657	10	about	about	ADP
taxlaw-2853	657	11	a	a	DET
taxlaw-2853	657	12	particular	particular	ADJ
taxlaw-2853	657	13	aspect	aspect	NOUN
taxlaw-2853	657	14	of	of	ADP
taxlaw-2853	657	15	their	their	PRON
taxlaw-2853	657	16	personal	personal	ADJ
taxlaw-2853	657	17	and	and	CCONJ
taxlaw-2853	657	18	lawyering	lawyere	VERB
taxlaw-2853	657	19	values	value	NOUN
taxlaw-2853	657	20	.	.	PUNCT
taxlaw-2853	658	1	specifically	specifically	ADV
taxlaw-2853	658	2	,	,	PUNCT
taxlaw-2853	658	3	statements	statement	NOUN
taxlaw-2853	658	4	1	1	NUM
taxlaw-2853	658	5	and	and	CCONJ
taxlaw-2853	658	6	2	2	NUM
taxlaw-2853	658	7	require	require	VERB
taxlaw-2853	658	8	students	student	NOUN
taxlaw-2853	658	9	to	to	PART
taxlaw-2853	658	10	understand	understand	VERB
taxlaw-2853	658	11	their	their	PRON
taxlaw-2853	658	12	baseline	baseline	NOUN
taxlaw-2853	658	13	assumptions	assumption	NOUN
taxlaw-2853	658	14	about	about	ADP
taxlaw-2853	658	15	their	their	PRON
taxlaw-2853	658	16	personal	personal	ADJ
taxlaw-2853	658	17	risk	risk	NOUN
taxlaw-2853	658	18	appetite	appetite	NOUN
taxlaw-2853	658	19	and	and	CCONJ
taxlaw-2853	658	20	that	that	PRON
taxlaw-2853	658	21	of	of	ADP
taxlaw-2853	658	22	their	their	PRON
taxlaw-2853	658	23	clients	client	NOUN
taxlaw-2853	658	24	,	,	PUNCT
taxlaw-2853	658	25	statements	statement	NOUN
taxlaw-2853	658	26	3	3	NUM
taxlaw-2853	658	27	-	-	SYM
taxlaw-2853	658	28	6	6	NUM
taxlaw-2853	658	29	provide	provide	VERB
taxlaw-2853	658	30	different	different	ADJ
taxlaw-2853	658	31	models	model	NOUN
taxlaw-2853	658	32	for	for	ADP
taxlaw-2853	658	33	balancing	balance	VERB
taxlaw-2853	658	34	a	a	DET
taxlaw-2853	658	35	lawyer	lawyer	NOUN
taxlaw-2853	658	36	’s	’s	PART
taxlaw-2853	658	37	competing	compete	VERB
taxlaw-2853	658	38	duties	duty	NOUN
taxlaw-2853	658	39	,	,	PUNCT
taxlaw-2853	658	40	and	and	CCONJ
taxlaw-2853	658	41	statements	statement	NOUN
taxlaw-2853	658	42	7	7	NUM
taxlaw-2853	658	43	-	-	SYM
taxlaw-2853	658	44	10	10	NUM
taxlaw-2853	658	45	gauge	gauge	NOUN
taxlaw-2853	658	46	a	a	DET
taxlaw-2853	658	47	student	student	NOUN
taxlaw-2853	658	48	’s	’s	PART
taxlaw-2853	658	49	willingness	willingness	NOUN
taxlaw-2853	658	50	to	to	PART
taxlaw-2853	658	51	be	be	AUX
taxlaw-2853	658	52	aggressive	aggressive	ADJ
taxlaw-2853	658	53	and	and	CCONJ
taxlaw-2853	658	54	,	,	PUNCT
taxlaw-2853	658	55	more	more	ADV
taxlaw-2853	658	56	broadly	broadly	ADV
taxlaw-2853	658	57	,	,	PUNCT
taxlaw-2853	658	58	help	help	VERB
taxlaw-2853	658	59	students	student	NOUN
taxlaw-2853	658	60	frame	frame	VERB
taxlaw-2853	658	61	their	their	PRON
taxlaw-2853	658	62	roles	role	NOUN
taxlaw-2853	658	63	as	as	ADP
taxlaw-2853	658	64	tax	tax	NOUN
taxlaw-2853	658	65	lawyers	lawyer	NOUN
taxlaw-2853	658	66	.	.	PUNCT
taxlaw-2853	659	1	all	all	PRON
taxlaw-2853	659	2	of	of	ADP
taxlaw-2853	659	3	these	these	DET
taxlaw-2853	659	4	statements	statement	NOUN
taxlaw-2853	659	5	are	be	AUX
taxlaw-2853	659	6	part	part	NOUN
taxlaw-2853	659	7	of	of	ADP
taxlaw-2853	659	8	an	an	DET
taxlaw-2853	659	9	individual	individual	NOUN
taxlaw-2853	659	10	’s	’s	PART
taxlaw-2853	659	11	lawyering	lawyere	VERB
taxlaw-2853	659	12	philosophy	philosophy	NOUN
taxlaw-2853	659	13	.	.	PUNCT
taxlaw-2853	660	1	thus	thus	ADV
taxlaw-2853	660	2	,	,	PUNCT
taxlaw-2853	660	3	the	the	DET
taxlaw-2853	660	4	larger	large	ADJ
taxlaw-2853	660	5	question	question	NOUN
taxlaw-2853	660	6	about	about	ADP
taxlaw-2853	660	7	lawyering	lawyere	VERB
taxlaw-2853	660	8	philosophy	philosophy	NOUN
taxlaw-2853	660	9	integrates	integrate	VERB
taxlaw-2853	660	10	the	the	DET
taxlaw-2853	660	11	issues	issue	NOUN
taxlaw-2853	660	12	highlighted	highlight	VERB
taxlaw-2853	660	13	by	by	ADP
taxlaw-2853	660	14	the	the	DET
taxlaw-2853	660	15	individual	individual	ADJ
taxlaw-2853	660	16	statements	statement	NOUN
taxlaw-2853	660	17	.	.	PUNCT
taxlaw-2853	661	1	ultimately	ultimately	ADV
taxlaw-2853	661	2	,	,	PUNCT
taxlaw-2853	661	3	reflection	reflection	NOUN
taxlaw-2853	661	4	on	on	ADP
taxlaw-2853	661	5	each	each	PRON
taxlaw-2853	661	6	of	of	ADP
taxlaw-2853	661	7	the	the	DET
taxlaw-2853	661	8	statements	statement	NOUN
taxlaw-2853	661	9	should	should	AUX
taxlaw-2853	661	10	enable	enable	VERB
taxlaw-2853	661	11	students	student	NOUN
taxlaw-2853	661	12	to	to	PART
taxlaw-2853	661	13	articulate	articulate	VERB
taxlaw-2853	661	14	their	their	PRON
taxlaw-2853	661	15	personal	personal	ADJ
taxlaw-2853	661	16	lawyering	lawyere	VERB
taxlaw-2853	661	17	philosophy	philosophy	NOUN
taxlaw-2853	661	18	and	and	CCONJ
taxlaw-2853	661	19	reasons	reason	NOUN
taxlaw-2853	661	20	for	for	ADP
taxlaw-2853	661	21	adopting	adopt	VERB
taxlaw-2853	661	22	it	it	PRON
taxlaw-2853	661	23	.	.	PUNCT
taxlaw-2853	662	1	i.	i.	PROPN
taxlaw-2853	662	2	risk	risk	NOUN
taxlaw-2853	662	3	tolerance	tolerance	NOUN
taxlaw-2853	662	4	–	–	PUNCT
taxlaw-2853	662	5	clients	client	NOUN
taxlaw-2853	662	6	vs.	vs.	ADP
taxlaw-2853	662	7	self	self	NOUN
taxlaw-2853	662	8	statements	statement	NOUN
taxlaw-2853	662	9	1	1	NUM
taxlaw-2853	662	10	and	and	CCONJ
taxlaw-2853	662	11	2	2	NUM
taxlaw-2853	662	12	push	push	NOUN
taxlaw-2853	662	13	students	student	NOUN
taxlaw-2853	662	14	to	to	PART
taxlaw-2853	662	15	reflect	reflect	VERB
taxlaw-2853	662	16	on	on	ADP
taxlaw-2853	662	17	how	how	SCONJ
taxlaw-2853	662	18	aggressively	aggressively	ADV
taxlaw-2853	662	19	they	they	PRON
taxlaw-2853	662	20	approach	approach	VERB
taxlaw-2853	662	21	their	their	PRON
taxlaw-2853	662	22	own	own	ADJ
taxlaw-2853	662	23	personal	personal	ADJ
taxlaw-2853	662	24	taxes	taxis	NOUN
taxlaw-2853	662	25	and	and	CCONJ
taxlaw-2853	662	26	to	to	PART
taxlaw-2853	662	27	understand	understand	VERB
taxlaw-2853	662	28	that	that	SCONJ
taxlaw-2853	662	29	their	their	PRON
taxlaw-2853	662	30	clients	client	NOUN
taxlaw-2853	662	31	might	might	AUX
taxlaw-2853	662	32	have	have	VERB
taxlaw-2853	662	33	very	very	ADV
taxlaw-2853	662	34	different	different	ADJ
taxlaw-2853	662	35	tolerances	tolerance	NOUN
taxlaw-2853	662	36	and	and	CCONJ
taxlaw-2853	662	37	appetites	appetite	NOUN
taxlaw-2853	662	38	for	for	ADP
taxlaw-2853	662	39	risk	risk	NOUN
taxlaw-2853	662	40	.	.	PUNCT
taxlaw-2853	663	1	174	174	NUM
taxlaw-2853	664	1	whether	whether	SCONJ
taxlaw-2853	664	2	a	a	DET
taxlaw-2853	664	3	student	student	NOUN
taxlaw-2853	664	4	is	be	AUX
taxlaw-2853	664	5	very	very	ADV
taxlaw-2853	664	6	conservative	conservative	ADJ
taxlaw-2853	664	7	,	,	PUNCT
taxlaw-2853	664	8	relatively	relatively	ADV
taxlaw-2853	664	9	aggressive	aggressive	ADJ
taxlaw-2853	664	10	,	,	PUNCT
taxlaw-2853	664	11	or	or	CCONJ
taxlaw-2853	664	12	somewhere	somewhere	ADV
taxlaw-2853	664	13	in	in	ADP
taxlaw-2853	664	14	between	between	ADP
taxlaw-2853	664	15	when	when	SCONJ
taxlaw-2853	664	16	preparing	prepare	VERB
taxlaw-2853	664	17	her	her	PRON
taxlaw-2853	664	18	own	own	ADJ
taxlaw-2853	664	19	tax	tax	NOUN
taxlaw-2853	664	20	returns	return	NOUN
taxlaw-2853	664	21	,	,	PUNCT
taxlaw-2853	664	22	she	she	PRON
taxlaw-2853	664	23	should	should	AUX
taxlaw-2853	664	24	acknowledge	acknowledge	VERB
taxlaw-2853	664	25	her	her	PRON
taxlaw-2853	664	26	personal	personal	ADJ
taxlaw-2853	664	27	bias	bias	NOUN
taxlaw-2853	664	28	about	about	ADP
taxlaw-2853	664	29	how	how	SCONJ
taxlaw-2853	664	30	to	to	PART
taxlaw-2853	664	31	deal	deal	VERB
taxlaw-2853	664	32	with	with	ADP
taxlaw-2853	664	33	uncertain	uncertain	ADJ
taxlaw-2853	664	34	tax	tax	NOUN
taxlaw-2853	664	35	positions	position	NOUN
taxlaw-2853	664	36	,	,	PUNCT
taxlaw-2853	664	37	be	be	AUX
taxlaw-2853	664	38	able	able	ADJ
taxlaw-2853	664	39	to	to	PART
taxlaw-2853	664	40	explain	explain	VERB
taxlaw-2853	664	41	why	why	SCONJ
taxlaw-2853	664	42	she	she	PRON
taxlaw-2853	664	43	takes	take	VERB
taxlaw-2853	664	44	that	that	DET
taxlaw-2853	664	45	approach,175	approach,175	NOUN
taxlaw-2853	664	46	and	and	CCONJ
taxlaw-2853	664	47	think	think	VERB
taxlaw-2853	664	48	about	about	ADP
taxlaw-2853	664	49	how	how	SCONJ
taxlaw-2853	664	50	she	she	PRON
taxlaw-2853	664	51	would	would	AUX
taxlaw-2853	664	52	deal	deal	VERB
taxlaw-2853	664	53	with	with	ADP
taxlaw-2853	664	54	a	a	DET
taxlaw-2853	664	55	client	client	NOUN
taxlaw-2853	664	56	who	who	PRON
taxlaw-2853	664	57	has	have	VERB
taxlaw-2853	664	58	a	a	DET
taxlaw-2853	664	59	very	very	ADV
taxlaw-2853	664	60	different	different	ADJ
taxlaw-2853	664	61	approach	approach	NOUN
taxlaw-2853	664	62	to	to	ADP
taxlaw-2853	664	63	risk.176	risk.176	NOUN
taxlaw-2853	664	64	for	for	ADP
taxlaw-2853	664	65	example	example	NOUN
taxlaw-2853	664	66	,	,	PUNCT
taxlaw-2853	664	67	does	do	AUX
taxlaw-2853	664	68	a	a	DET
taxlaw-2853	664	69	student	student	NOUN
taxlaw-2853	664	70	who	who	PRON
taxlaw-2853	664	71	is	be	AUX
taxlaw-2853	664	72	very	very	ADV
taxlaw-2853	664	73	conservative	conservative	ADJ
taxlaw-2853	664	74	in	in	ADP
taxlaw-2853	664	75	her	her	PRON
taxlaw-2853	664	76	own	own	ADJ
taxlaw-2853	664	77	tax	tax	NOUN
taxlaw-2853	664	78	life	life	NOUN
taxlaw-2853	664	79	feel	feel	VERB
taxlaw-2853	664	80	comfortable	comfortable	ADJ
taxlaw-2853	664	81	representing	represent	VERB
taxlaw-2853	664	82	a	a	DET
taxlaw-2853	664	83	client	client	NOUN
taxlaw-2853	664	84	who	who	PRON
taxlaw-2853	664	85	wants	want	VERB
taxlaw-2853	664	86	to	to	PART
taxlaw-2853	664	87	be	be	AUX
taxlaw-2853	664	88	somewhat	somewhat	ADV
taxlaw-2853	664	89	aggressive	aggressive	ADJ
taxlaw-2853	664	90	?	?	PUNCT
taxlaw-2853	665	1	if	if	SCONJ
taxlaw-2853	665	2	so	so	ADV
taxlaw-2853	665	3	,	,	PUNCT
taxlaw-2853	665	4	how	how	SCONJ
taxlaw-2853	665	5	does	do	AUX
taxlaw-2853	665	6	the	the	DET
taxlaw-2853	665	7	student	student	NOUN
taxlaw-2853	665	8	reconcile	reconcile	VERB
taxlaw-2853	665	9	that	that	DET
taxlaw-2853	665	10	difference	difference	NOUN
taxlaw-2853	665	11	?	?	PUNCT
taxlaw-2853	665	12	or	or	CCONJ
taxlaw-2853	665	13	does	do	AUX
taxlaw-2853	665	14	the	the	DET
taxlaw-2853	665	15	student	student	NOUN
taxlaw-2853	665	16	with	with	ADP
taxlaw-2853	665	17	little	little	ADJ
taxlaw-2853	665	18	personal	personal	ADJ
taxlaw-2853	665	19	tolerance	tolerance	NOUN
taxlaw-2853	665	20	for	for	ADP
taxlaw-2853	665	21	tax	tax	NOUN
taxlaw-2853	665	22	risk	risk	NOUN
taxlaw-2853	665	23	prefer	prefer	VERB
taxlaw-2853	665	24	to	to	PART
taxlaw-2853	665	25	represent	represent	VERB
taxlaw-2853	665	26	clients	client	NOUN
taxlaw-2853	665	27	with	with	ADP
taxlaw-2853	665	28	a	a	DET
taxlaw-2853	665	29	similar	similar	ADJ
taxlaw-2853	665	30	approach	approach	NOUN
taxlaw-2853	665	31	to	to	ADP
taxlaw-2853	665	32	risk	risk	NOUN
taxlaw-2853	665	33	?	?	PUNCT
taxlaw-2853	666	1	if	if	SCONJ
taxlaw-2853	666	2	so	so	ADV
taxlaw-2853	666	3	,	,	PUNCT
taxlaw-2853	666	4	what	what	PRON
taxlaw-2853	666	5	does	do	AUX
taxlaw-2853	666	6	that	that	PRON
taxlaw-2853	666	7	mean	mean	VERB
taxlaw-2853	666	8	for	for	ADP
taxlaw-2853	666	9	the	the	DET
taxlaw-2853	666	10	type	type	NOUN
taxlaw-2853	666	11	of	of	ADP
taxlaw-2853	666	12	tax	tax	NOUN
taxlaw-2853	666	13	law	law	NOUN
taxlaw-2853	666	14	she	she	PRON
taxlaw-2853	666	15	ought	ought	AUX
taxlaw-2853	666	16	to	to	PART
taxlaw-2853	666	17	practice	practice	VERB
taxlaw-2853	666	18	and	and	CCONJ
taxlaw-2853	666	19	for	for	ADP
taxlaw-2853	666	20	the	the	DET
taxlaw-2853	666	21	practice	practice	NOUN
taxlaw-2853	666	22	setting	set	VERB
taxlaw-2853	666	23	in	in	ADP
taxlaw-2853	666	24	which	which	PRON
taxlaw-2853	666	25	she	she	PRON
taxlaw-2853	666	26	173	173	NUM
taxlaw-2853	666	27	see	see	VERB
taxlaw-2853	666	28	infra	infra	NOUN
taxlaw-2853	666	29	part	part	NOUN
taxlaw-2853	666	30	v.e.4	v.e.4	ADJ
taxlaw-2853	666	31	.	.	PUNCT
taxlaw-2853	667	1	174	174	NUM
taxlaw-2853	667	2	when	when	SCONJ
taxlaw-2853	667	3	i	i	PRON
taxlaw-2853	667	4	refer	refer	VERB
taxlaw-2853	667	5	to	to	ADP
taxlaw-2853	667	6	“	"	PUNCT
taxlaw-2853	667	7	risk	risk	NOUN
taxlaw-2853	667	8	”	"	PUNCT
taxlaw-2853	667	9	,	,	PUNCT
taxlaw-2853	667	10	i	i	PRON
taxlaw-2853	667	11	mean	mean	VERB
taxlaw-2853	667	12	the	the	DET
taxlaw-2853	667	13	chance	chance	NOUN
taxlaw-2853	667	14	that	that	SCONJ
taxlaw-2853	667	15	an	an	DET
taxlaw-2853	667	16	uncertain	uncertain	ADJ
taxlaw-2853	667	17	position	position	NOUN
taxlaw-2853	667	18	might	might	AUX
taxlaw-2853	667	19	or	or	CCONJ
taxlaw-2853	667	20	might	might	AUX
taxlaw-2853	667	21	not	not	PART
taxlaw-2853	667	22	be	be	AUX
taxlaw-2853	667	23	sustained	sustain	VERB
taxlaw-2853	667	24	on	on	ADP
taxlaw-2853	667	25	the	the	DET
taxlaw-2853	667	26	merits	merit	NOUN
taxlaw-2853	667	27	if	if	SCONJ
taxlaw-2853	667	28	challenged	challenge	VERB
taxlaw-2853	667	29	.	.	PUNCT
taxlaw-2853	668	1	i	i	PRON
taxlaw-2853	668	2	am	be	AUX
taxlaw-2853	668	3	not	not	PART
taxlaw-2853	668	4	referring	refer	VERB
taxlaw-2853	668	5	to	to	ADP
taxlaw-2853	668	6	audit	audit	NOUN
taxlaw-2853	668	7	risk	risk	NOUN
taxlaw-2853	668	8	or	or	CCONJ
taxlaw-2853	668	9	the	the	DET
taxlaw-2853	668	10	risk	risk	NOUN
taxlaw-2853	668	11	of	of	ADP
taxlaw-2853	668	12	non	non	NOUN
taxlaw-2853	668	13	-	-	NOUN
taxlaw-2853	668	14	detection	detection	NOUN
taxlaw-2853	668	15	.	.	PUNCT
taxlaw-2853	669	1	175	175	NUM
taxlaw-2853	669	2	interestingly	interestingly	ADV
taxlaw-2853	669	3	,	,	PUNCT
taxlaw-2853	669	4	students	student	NOUN
taxlaw-2853	669	5	often	often	ADV
taxlaw-2853	669	6	come	come	VERB
taxlaw-2853	669	7	to	to	ADP
taxlaw-2853	669	8	the	the	DET
taxlaw-2853	669	9	same	same	ADJ
taxlaw-2853	669	10	answer	answer	NOUN
taxlaw-2853	669	11	about	about	ADP
taxlaw-2853	669	12	their	their	PRON
taxlaw-2853	669	13	personal	personal	ADJ
taxlaw-2853	669	14	risk	risk	NOUN
taxlaw-2853	669	15	appetite	appetite	NOUN
taxlaw-2853	669	16	,	,	PUNCT
taxlaw-2853	669	17	but	but	CCONJ
taxlaw-2853	669	18	for	for	ADP
taxlaw-2853	669	19	very	very	ADV
taxlaw-2853	669	20	different	different	ADJ
taxlaw-2853	669	21	reasons	reason	NOUN
taxlaw-2853	669	22	.	.	PUNCT
taxlaw-2853	670	1	for	for	ADP
taxlaw-2853	670	2	example	example	NOUN
taxlaw-2853	670	3	,	,	PUNCT
taxlaw-2853	670	4	both	both	PRON
taxlaw-2853	670	5	(	(	PUNCT
taxlaw-2853	670	6	i	i	NOUN
taxlaw-2853	670	7	)	)	PUNCT
taxlaw-2853	670	8	a	a	DET
taxlaw-2853	670	9	student	student	NOUN
taxlaw-2853	670	10	who	who	PRON
taxlaw-2853	670	11	is	be	AUX
taxlaw-2853	670	12	highly	highly	ADV
taxlaw-2853	670	13	risk	risk	NOUN
taxlaw-2853	670	14	averse	averse	ADJ
taxlaw-2853	670	15	and	and	CCONJ
taxlaw-2853	670	16	(	(	PUNCT
taxlaw-2853	670	17	ii	ii	NOUN
taxlaw-2853	670	18	)	)	PUNCT
taxlaw-2853	670	19	a	a	DET
taxlaw-2853	670	20	student	student	NOUN
taxlaw-2853	670	21	who	who	PRON
taxlaw-2853	670	22	views	view	VERB
taxlaw-2853	670	23	paying	pay	VERB
taxlaw-2853	670	24	her	her	PRON
taxlaw-2853	670	25	rightful	rightful	ADJ
taxlaw-2853	670	26	share	share	NOUN
taxlaw-2853	670	27	of	of	ADP
taxlaw-2853	670	28	taxes	taxis	NOUN
taxlaw-2853	670	29	(	(	PUNCT
taxlaw-2853	670	30	without	without	ADP
taxlaw-2853	670	31	efforts	effort	NOUN
taxlaw-2853	670	32	to	to	PART
taxlaw-2853	670	33	minimize	minimize	VERB
taxlaw-2853	670	34	this	this	DET
taxlaw-2853	670	35	burden	burden	NOUN
taxlaw-2853	670	36	or	or	CCONJ
taxlaw-2853	670	37	get	get	VERB
taxlaw-2853	670	38	around	around	ADP
taxlaw-2853	670	39	the	the	DET
taxlaw-2853	670	40	law	law	NOUN
taxlaw-2853	670	41	)	)	PUNCT
taxlaw-2853	670	42	as	as	ADP
taxlaw-2853	670	43	part	part	NOUN
taxlaw-2853	670	44	of	of	ADP
taxlaw-2853	670	45	the	the	DET
taxlaw-2853	670	46	collective	collective	ADJ
taxlaw-2853	670	47	social	social	ADJ
taxlaw-2853	670	48	contract	contract	NOUN
taxlaw-2853	670	49	,	,	PUNCT
taxlaw-2853	670	50	are	be	AUX
taxlaw-2853	670	51	likely	likely	ADJ
taxlaw-2853	670	52	to	to	PART
taxlaw-2853	670	53	be	be	AUX
taxlaw-2853	670	54	conservative	conservative	ADJ
taxlaw-2853	670	55	on	on	ADP
taxlaw-2853	670	56	their	their	PRON
taxlaw-2853	670	57	own	own	ADJ
taxlaw-2853	670	58	tax	tax	NOUN
taxlaw-2853	670	59	returns	return	NOUN
taxlaw-2853	670	60	,	,	PUNCT
taxlaw-2853	670	61	but	but	CCONJ
taxlaw-2853	670	62	for	for	ADP
taxlaw-2853	670	63	very	very	ADV
taxlaw-2853	670	64	different	different	ADJ
taxlaw-2853	670	65	reasons	reason	NOUN
taxlaw-2853	670	66	.	.	PUNCT
taxlaw-2853	671	1	and	and	CCONJ
taxlaw-2853	671	2	they	they	PRON
taxlaw-2853	671	3	are	be	AUX
taxlaw-2853	671	4	quite	quite	ADV
taxlaw-2853	671	5	likely	likely	ADJ
taxlaw-2853	671	6	to	to	PART
taxlaw-2853	671	7	differ	differ	VERB
taxlaw-2853	671	8	as	as	ADP
taxlaw-2853	671	9	to	to	ADP
taxlaw-2853	671	10	whether	whether	SCONJ
taxlaw-2853	671	11	they	they	PRON
taxlaw-2853	671	12	would	would	AUX
taxlaw-2853	671	13	be	be	AUX
taxlaw-2853	671	14	willing	willing	ADJ
taxlaw-2853	671	15	to	to	PART
taxlaw-2853	671	16	assist	assist	VERB
taxlaw-2853	671	17	more	more	ADV
taxlaw-2853	671	18	aggressive	aggressive	ADJ
taxlaw-2853	671	19	clients	client	NOUN
taxlaw-2853	671	20	.	.	PUNCT
taxlaw-2853	672	1	indeed	indeed	ADV
taxlaw-2853	672	2	,	,	PUNCT
taxlaw-2853	672	3	they	they	PRON
taxlaw-2853	672	4	may	may	AUX
taxlaw-2853	672	5	be	be	AUX
taxlaw-2853	672	6	well	well	ADV
taxlaw-2853	672	7	-	-	PUNCT
taxlaw-2853	672	8	advised	advise	VERB
taxlaw-2853	672	9	to	to	PART
taxlaw-2853	672	10	take	take	VERB
taxlaw-2853	672	11	different	different	ADJ
taxlaw-2853	672	12	career	career	NOUN
taxlaw-2853	672	13	paths	path	NOUN
taxlaw-2853	672	14	in	in	ADP
taxlaw-2853	672	15	order	order	NOUN
taxlaw-2853	672	16	to	to	PART
taxlaw-2853	672	17	enable	enable	VERB
taxlaw-2853	672	18	each	each	PRON
taxlaw-2853	672	19	to	to	PART
taxlaw-2853	672	20	practice	practice	VERB
taxlaw-2853	672	21	in	in	ADP
taxlaw-2853	672	22	accordance	accordance	NOUN
taxlaw-2853	672	23	with	with	ADP
taxlaw-2853	672	24	her	her	PRON
taxlaw-2853	672	25	values	value	NOUN
taxlaw-2853	672	26	.	.	PUNCT
taxlaw-2853	673	1	see	see	VERB
taxlaw-2853	673	2	infra	infra	NOUN
taxlaw-2853	673	3	part	part	NOUN
taxlaw-2853	673	4	iv.c.2.a	iv.c.2.a	NOUN
taxlaw-2853	673	5	.	.	PUNCT
taxlaw-2853	674	1	176	176	NUM
taxlaw-2853	674	2	this	this	PRON
taxlaw-2853	674	3	is	be	AUX
taxlaw-2853	674	4	an	an	DET
taxlaw-2853	674	5	important	important	ADJ
taxlaw-2853	674	6	part	part	NOUN
taxlaw-2853	674	7	to	to	ADP
taxlaw-2853	674	8	giving	give	VERB
taxlaw-2853	674	9	useful	useful	ADJ
taxlaw-2853	674	10	tax	tax	NOUN
taxlaw-2853	674	11	advice	advice	NOUN
taxlaw-2853	674	12	.	.	PUNCT
taxlaw-2853	675	1	heather	heather	PROPN
taxlaw-2853	675	2	m.	m.	NOUN
taxlaw-2853	675	3	field	field	NOUN
taxlaw-2853	675	4	,	,	PUNCT
taxlaw-2853	675	5	giving	give	VERB
taxlaw-2853	675	6	useful	useful	ADJ
taxlaw-2853	675	7	tax	tax	NOUN
taxlaw-2853	675	8	planning	planning	NOUN
taxlaw-2853	675	9	advice	advice	NOUN
taxlaw-2853	675	10	,	,	PUNCT
taxlaw-2853	675	11	134	134	NUM
taxlaw-2853	675	12	tax	tax	NOUN
taxlaw-2853	675	13	notes	note	NOUN
taxlaw-2853	675	14	1299	1299	NUM
taxlaw-2853	675	15	(	(	PUNCT
taxlaw-2853	675	16	mar	mar	PROPN
taxlaw-2853	675	17	.	.	PROPN
taxlaw-2853	675	18	5	5	NUM
taxlaw-2853	675	19	,	,	PUNCT
taxlaw-2853	675	20	2012	2012	NUM
taxlaw-2853	675	21	)	)	PUNCT
taxlaw-2853	675	22	.	.	PUNCT
taxlaw-2853	676	1	2017	2017	NUM
taxlaw-2853	676	2	]	]	PUNCT
taxlaw-2853	676	3	fostering	foster	VERB
taxlaw-2853	676	4	ethical	ethical	ADJ
taxlaw-2853	676	5	professional	professional	ADJ
taxlaw-2853	676	6	identity	identity	NOUN
taxlaw-2853	676	7	in	in	ADP
taxlaw-2853	676	8	tax	tax	NOUN
taxlaw-2853	676	9	247	247	NUM
taxlaw-2853	676	10	would	would	AUX
taxlaw-2853	676	11	be	be	AUX
taxlaw-2853	676	12	most	most	ADV
taxlaw-2853	676	13	comfortable	comfortable	ADJ
taxlaw-2853	676	14	?	?	PUNCT
taxlaw-2853	677	1	and	and	CCONJ
taxlaw-2853	677	2	how	how	SCONJ
taxlaw-2853	677	3	will	will	AUX
taxlaw-2853	677	4	she	she	PRON
taxlaw-2853	677	5	handle	handle	VERB
taxlaw-2853	677	6	(	(	PUNCT
taxlaw-2853	677	7	or	or	CCONJ
taxlaw-2853	677	8	avoid	avoid	VERB
taxlaw-2853	677	9	representing	represent	VERB
taxlaw-2853	677	10	)	)	PUNCT
taxlaw-2853	677	11	more	more	ADV
taxlaw-2853	677	12	aggressive	aggressive	ADJ
taxlaw-2853	677	13	clients	client	NOUN
taxlaw-2853	677	14	?	?	PUNCT
taxlaw-2853	678	1	a	a	DET
taxlaw-2853	678	2	brief	brief	ADJ
taxlaw-2853	678	3	discussion	discussion	NOUN
taxlaw-2853	678	4	about	about	ADP
taxlaw-2853	678	5	potential	potential	ADJ
taxlaw-2853	678	6	differences	difference	NOUN
taxlaw-2853	678	7	between	between	ADP
taxlaw-2853	678	8	a	a	DET
taxlaw-2853	678	9	client	client	NOUN
taxlaw-2853	678	10	’s	’s	NOUN
taxlaw-2853	678	11	and	and	CCONJ
taxlaw-2853	678	12	a	a	DET
taxlaw-2853	678	13	lawyer	lawyer	NOUN
taxlaw-2853	678	14	’s	’s	PART
taxlaw-2853	678	15	personal	personal	ADJ
taxlaw-2853	678	16	risk	risk	NOUN
taxlaw-2853	678	17	tolerance	tolerance	NOUN
taxlaw-2853	678	18	can	can	AUX
taxlaw-2853	678	19	often	often	ADV
taxlaw-2853	678	20	be	be	AUX
taxlaw-2853	678	21	a	a	DET
taxlaw-2853	678	22	relatively	relatively	ADV
taxlaw-2853	678	23	easy	easy	ADJ
taxlaw-2853	678	24	way	way	NOUN
taxlaw-2853	678	25	to	to	PART
taxlaw-2853	678	26	get	get	VERB
taxlaw-2853	678	27	students	student	NOUN
taxlaw-2853	678	28	talking	talk	VERB
taxlaw-2853	678	29	.	.	PUNCT
taxlaw-2853	679	1	ii	ii	X
taxlaw-2853	679	2	.	.	PUNCT
taxlaw-2853	680	1	balancing	balance	VERB
taxlaw-2853	680	2	competing	compete	VERB
taxlaw-2853	680	3	duties	duty	NOUN
taxlaw-2853	680	4	statements	statement	VERB
taxlaw-2853	680	5	3	3	NUM
taxlaw-2853	680	6	through	through	ADP
taxlaw-2853	680	7	6	6	NUM
taxlaw-2853	680	8	articulate	articulate	ADJ
taxlaw-2853	680	9	a	a	DET
taxlaw-2853	680	10	few	few	ADJ
taxlaw-2853	680	11	ways	way	NOUN
taxlaw-2853	680	12	that	that	PRON
taxlaw-2853	680	13	students	student	NOUN
taxlaw-2853	680	14	might	might	AUX
taxlaw-2853	680	15	consider	consider	VERB
taxlaw-2853	680	16	balancing	balance	VERB
taxlaw-2853	680	17	their	their	PRON
taxlaw-2853	680	18	duties	duty	NOUN
taxlaw-2853	680	19	to	to	ADP
taxlaw-2853	680	20	clients	client	NOUN
taxlaw-2853	680	21	and	and	CCONJ
taxlaw-2853	680	22	the	the	DET
taxlaw-2853	680	23	tax	tax	NOUN
taxlaw-2853	680	24	system	system	NOUN
taxlaw-2853	680	25	.	.	PUNCT
taxlaw-2853	681	1	these	these	DET
taxlaw-2853	681	2	statements	statement	NOUN
taxlaw-2853	681	3	are	be	AUX
taxlaw-2853	681	4	intended	intend	VERB
taxlaw-2853	681	5	to	to	PART
taxlaw-2853	681	6	provoke	provoke	VERB
taxlaw-2853	681	7	thought	thought	NOUN
taxlaw-2853	681	8	and	and	CCONJ
taxlaw-2853	681	9	discussion	discussion	NOUN
taxlaw-2853	681	10	about	about	ADP
taxlaw-2853	681	11	alternative	alternative	ADJ
taxlaw-2853	681	12	ways	way	NOUN
taxlaw-2853	681	13	to	to	PART
taxlaw-2853	681	14	strike	strike	VERB
taxlaw-2853	681	15	this	this	DET
taxlaw-2853	681	16	balance	balance	NOUN
taxlaw-2853	681	17	and	and	CCONJ
taxlaw-2853	681	18	about	about	ADP
taxlaw-2853	681	19	the	the	DET
taxlaw-2853	681	20	rationale	rationale	NOUN
taxlaw-2853	681	21	for	for	ADP
taxlaw-2853	681	22	taking	take	VERB
taxlaw-2853	681	23	different	different	ADJ
taxlaw-2853	681	24	approaches	approach	NOUN
taxlaw-2853	681	25	.	.	PUNCT
taxlaw-2853	682	1	all	all	PRON
taxlaw-2853	682	2	of	of	ADP
taxlaw-2853	682	3	the	the	DET
taxlaw-2853	682	4	statements	statement	NOUN
taxlaw-2853	682	5	challenge	challenge	NOUN
taxlaw-2853	682	6	students	student	NOUN
taxlaw-2853	682	7	to	to	PART
taxlaw-2853	682	8	grapple	grapple	VERB
taxlaw-2853	682	9	with	with	ADP
taxlaw-2853	682	10	the	the	DET
taxlaw-2853	682	11	questions	question	NOUN
taxlaw-2853	682	12	of	of	ADP
taxlaw-2853	682	13	(	(	PUNCT
taxlaw-2853	682	14	i	i	NOUN
taxlaw-2853	682	15	)	)	PUNCT
taxlaw-2853	682	16	whether	whether	SCONJ
taxlaw-2853	682	17	they	they	PRON
taxlaw-2853	682	18	,	,	PUNCT
taxlaw-2853	682	19	as	as	ADP
taxlaw-2853	682	20	future	future	ADJ
taxlaw-2853	682	21	tax	tax	NOUN
taxlaw-2853	682	22	lawyers	lawyer	NOUN
taxlaw-2853	682	23	,	,	PUNCT
taxlaw-2853	682	24	owe	owe	VERB
taxlaw-2853	682	25	any	any	DET
taxlaw-2853	682	26	special	special	ADJ
taxlaw-2853	682	27	duty	duty	NOUN
taxlaw-2853	682	28	to	to	ADP
taxlaw-2853	682	29	the	the	DET
taxlaw-2853	682	30	revenue	revenue	NOUN
taxlaw-2853	682	31	system	system	NOUN
taxlaw-2853	682	32	,	,	PUNCT
taxlaw-2853	682	33	(	(	PUNCT
taxlaw-2853	682	34	ii	ii	NOUN
taxlaw-2853	682	35	)	)	PUNCT
taxlaw-2853	682	36	if	if	SCONJ
taxlaw-2853	682	37	so	so	ADV
taxlaw-2853	682	38	,	,	PUNCT
taxlaw-2853	682	39	why	why	SCONJ
taxlaw-2853	682	40	,	,	PUNCT
taxlaw-2853	682	41	and	and	CCONJ
taxlaw-2853	682	42	(	(	PUNCT
taxlaw-2853	682	43	iii	iii	X
taxlaw-2853	682	44	)	)	PUNCT
taxlaw-2853	682	45	if	if	SCONJ
taxlaw-2853	682	46	so	so	ADV
taxlaw-2853	682	47	,	,	PUNCT
taxlaw-2853	682	48	how	how	SCONJ
taxlaw-2853	682	49	they	they	PRON
taxlaw-2853	682	50	should	should	AUX
taxlaw-2853	682	51	balance	balance	VERB
taxlaw-2853	682	52	that	that	DET
taxlaw-2853	682	53	duty	duty	NOUN
taxlaw-2853	682	54	with	with	ADP
taxlaw-2853	682	55	their	their	PRON
taxlaw-2853	682	56	duty	duty	NOUN
taxlaw-2853	682	57	to	to	ADP
taxlaw-2853	682	58	their	their	PRON
taxlaw-2853	682	59	clients	client	NOUN
taxlaw-2853	682	60	.	.	PUNCT
taxlaw-2853	683	1	on	on	ADP
taxlaw-2853	683	2	one	one	NUM
taxlaw-2853	683	3	hand	hand	NOUN
taxlaw-2853	683	4	,	,	PUNCT
taxlaw-2853	683	5	students	student	NOUN
taxlaw-2853	683	6	may	may	AUX
taxlaw-2853	683	7	argue	argue	VERB
taxlaw-2853	683	8	that	that	SCONJ
taxlaw-2853	683	9	tax	tax	NOUN
taxlaw-2853	683	10	lawyers	lawyer	NOUN
taxlaw-2853	683	11	have	have	VERB
taxlaw-2853	683	12	a	a	DET
taxlaw-2853	683	13	“	"	PUNCT
taxlaw-2853	683	14	duty	duty	NOUN
taxlaw-2853	683	15	to	to	PART
taxlaw-2853	683	16	protect	protect	VERB
taxlaw-2853	683	17	the	the	DET
taxlaw-2853	683	18	revenue”177	revenue”177	NOUN
taxlaw-2853	683	19	and	and	CCONJ
taxlaw-2853	683	20	that	that	SCONJ
taxlaw-2853	683	21	their	their	PRON
taxlaw-2853	683	22	duty	duty	NOUN
taxlaw-2853	683	23	to	to	ADP
taxlaw-2853	683	24	their	their	PRON
taxlaw-2853	683	25	clients	client	NOUN
taxlaw-2853	683	26	must	must	AUX
taxlaw-2853	683	27	be	be	AUX
taxlaw-2853	683	28	balanced	balance	VERB
taxlaw-2853	683	29	against	against	ADP
taxlaw-2853	683	30	“	"	PUNCT
taxlaw-2853	683	31	the	the	DET
taxlaw-2853	683	32	public	public	NOUN
taxlaw-2853	683	33	’s	’s	PART
taxlaw-2853	683	34	interest	interest	NOUN
taxlaw-2853	683	35	in	in	ADP
taxlaw-2853	683	36	a	a	DET
taxlaw-2853	683	37	sound	sound	ADJ
taxlaw-2853	683	38	tax	tax	NOUN
taxlaw-2853	683	39	system	system	NOUN
taxlaw-2853	683	40	.	.	PUNCT
taxlaw-2853	684	1	”178	”178	PUNCT
taxlaw-2853	684	2	students	student	NOUN
taxlaw-2853	684	3	taking	take	VERB
taxlaw-2853	684	4	this	this	DET
taxlaw-2853	684	5	position	position	NOUN
taxlaw-2853	684	6	may	may	AUX
taxlaw-2853	684	7	argue	argue	VERB
taxlaw-2853	684	8	for	for	ADP
taxlaw-2853	684	9	this	this	DET
taxlaw-2853	684	10	duty	duty	NOUN
taxlaw-2853	684	11	to	to	ADP
taxlaw-2853	684	12	the	the	DET
taxlaw-2853	684	13	system	system	NOUN
taxlaw-2853	684	14	(	(	PUNCT
taxlaw-2853	684	15	i	i	NOUN
taxlaw-2853	684	16	)	)	PUNCT
taxlaw-2853	684	17	because	because	SCONJ
taxlaw-2853	684	18	the	the	DET
taxlaw-2853	684	19	government	government	NOUN
taxlaw-2853	684	20	lacks	lack	VERB
taxlaw-2853	684	21	sufficient	sufficient	ADJ
taxlaw-2853	684	22	resources	resource	NOUN
taxlaw-2853	684	23	to	to	PART
taxlaw-2853	684	24	enforce	enforce	VERB
taxlaw-2853	684	25	the	the	DET
taxlaw-2853	684	26	tax	tax	NOUN
taxlaw-2853	684	27	laws	law	NOUN
taxlaw-2853	684	28	comprehensively	comprehensively	ADV
taxlaw-2853	684	29	and	and	CCONJ
taxlaw-2853	684	30	,	,	PUNCT
taxlaw-2853	684	31	thus	thus	ADV
taxlaw-2853	684	32	,	,	PUNCT
taxlaw-2853	684	33	can	can	AUX
taxlaw-2853	684	34	not	not	PART
taxlaw-2853	684	35	be	be	AUX
taxlaw-2853	684	36	assumed	assume	VERB
taxlaw-2853	684	37	to	to	PART
taxlaw-2853	684	38	be	be	AUX
taxlaw-2853	684	39	a	a	DET
taxlaw-2853	684	40	reliable	reliable	ADJ
taxlaw-2853	684	41	adversary;179	adversary;179	PROPN
taxlaw-2853	684	42	(	(	PUNCT
taxlaw-2853	684	43	ii	ii	NOUN
taxlaw-2853	684	44	)	)	PUNCT
taxlaw-2853	684	45	because	because	SCONJ
taxlaw-2853	684	46	revenue	revenue	NOUN
taxlaw-2853	684	47	collection	collection	NOUN
taxlaw-2853	684	48	in	in	ADP
taxlaw-2853	684	49	the	the	DET
taxlaw-2853	684	50	u.s	u.s	PROPN
taxlaw-2853	684	51	.	.	PROPN
taxlaw-2853	684	52	relies	rely	VERB
taxlaw-2853	684	53	heavily	heavily	ADV
taxlaw-2853	684	54	on	on	ADP
taxlaw-2853	684	55	self	self	NOUN
taxlaw-2853	684	56	-	-	PUNCT
taxlaw-2853	684	57	assessment	assessment	NOUN
taxlaw-2853	684	58	,	,	PUNCT
taxlaw-2853	684	59	and	and	CCONJ
taxlaw-2853	684	60	taxpayer	taxpayer	NOUN
taxlaw-2853	684	61	compliance	compliance	NOUN
taxlaw-2853	684	62	in	in	ADP
taxlaw-2853	684	63	this	this	DET
taxlaw-2853	684	64	self	self	NOUN
taxlaw-2853	684	65	-	-	PUNCT
taxlaw-2853	684	66	assessment	assessment	NOUN
taxlaw-2853	684	67	system	system	NOUN
taxlaw-2853	684	68	relies	rely	VERB
taxlaw-2853	684	69	heavily	heavily	ADV
taxlaw-2853	684	70	on	on	ADP
taxlaw-2853	684	71	advice	advice	NOUN
taxlaw-2853	684	72	provided	provide	VERB
taxlaw-2853	684	73	by	by	ADP
taxlaw-2853	684	74	tax	tax	NOUN
taxlaw-2853	684	75	advisers;180	advisers;180	PROPN
taxlaw-2853	684	76	(	(	PUNCT
taxlaw-2853	684	77	iii	iii	NOUN
taxlaw-2853	684	78	)	)	PUNCT
taxlaw-2853	684	79	because	because	SCONJ
taxlaw-2853	684	80	tax	tax	NOUN
taxlaw-2853	684	81	lawyers	lawyer	NOUN
taxlaw-2853	684	82	,	,	PUNCT
taxlaw-2853	684	83	by	by	ADP
taxlaw-2853	684	84	helping	help	VERB
taxlaw-2853	684	85	to	to	PART
taxlaw-2853	684	86	ensure	ensure	VERB
taxlaw-2853	684	87	compliance	compliance	NOUN
taxlaw-2853	684	88	with	with	ADP
taxlaw-2853	684	89	the	the	DET
taxlaw-2853	684	90	tax	tax	NOUN
taxlaw-2853	684	91	laws	law	NOUN
taxlaw-2853	684	92	,	,	PUNCT
taxlaw-2853	684	93	“	"	PUNCT
taxlaw-2853	684	94	play	play	VERB
taxlaw-2853	684	95	an	an	DET
taxlaw-2853	684	96	important	important	ADJ
taxlaw-2853	684	97	role	role	NOUN
taxlaw-2853	684	98	in	in	ADP
taxlaw-2853	684	99	helping	help	VERB
taxlaw-2853	684	100	to	to	PART
taxlaw-2853	684	101	pay	pay	VERB
taxlaw-2853	684	102	for	for	ADP
taxlaw-2853	684	103	a	a	DET
taxlaw-2853	684	104	civilized	civilized	ADJ
taxlaw-2853	684	105	society	society	NOUN
taxlaw-2853	684	106	and	and	CCONJ
taxlaw-2853	684	107	in	in	ADP
taxlaw-2853	684	108	upholding	uphold	VERB
taxlaw-2853	684	109	the	the	DET
taxlaw-2853	684	110	democratic	democratic	ADJ
taxlaw-2853	684	111	social	social	ADJ
taxlaw-2853	684	112	consensus	consensus	NOUN
taxlaw-2853	684	113	embodied	embody	VERB
taxlaw-2853	684	114	in	in	ADP
taxlaw-2853	684	115	the	the	DET
taxlaw-2853	684	116	tax	tax	NOUN
taxlaw-2853	684	117	system	system	NOUN
taxlaw-2853	684	118	;	;	PUNCT
taxlaw-2853	684	119	”	"	PUNCT
taxlaw-2853	684	120	181	181	NUM
taxlaw-2853	684	121	and	and	CCONJ
taxlaw-2853	684	122	(	(	PUNCT
taxlaw-2853	684	123	iv	iv	X
taxlaw-2853	684	124	)	)	PUNCT
taxlaw-2853	684	125	because	because	SCONJ
taxlaw-2853	684	126	a	a	DET
taxlaw-2853	684	127	well	well	ADV
taxlaw-2853	684	128	-	-	PUNCT
taxlaw-2853	684	129	functioning	function	VERB
taxlaw-2853	684	130	tax	tax	NOUN
taxlaw-2853	684	131	system	system	NOUN
taxlaw-2853	684	132	is	be	AUX
taxlaw-2853	684	133	the	the	DET
taxlaw-2853	684	134	source	source	NOUN
taxlaw-2853	684	135	of	of	ADP
taxlaw-2853	684	136	the	the	DET
taxlaw-2853	684	137	tax	tax	NOUN
taxlaw-2853	684	138	adviser	adviser	NOUN
taxlaw-2853	684	139	’s	’s	PART
taxlaw-2853	684	140	livelihood,182	livelihood,182	NOUN
taxlaw-2853	684	141	among	among	ADP
taxlaw-2853	684	142	other	other	ADJ
taxlaw-2853	684	143	reasons	reason	NOUN
taxlaw-2853	684	144	.	.	PUNCT
taxlaw-2853	685	1	on	on	ADP
taxlaw-2853	685	2	the	the	DET
taxlaw-2853	685	3	other	other	ADJ
taxlaw-2853	685	4	hand	hand	NOUN
taxlaw-2853	685	5	,	,	PUNCT
taxlaw-2853	685	6	students	student	NOUN
taxlaw-2853	685	7	may	may	AUX
taxlaw-2853	685	8	argue	argue	VERB
taxlaw-2853	685	9	that	that	SCONJ
taxlaw-2853	685	10	tax	tax	NOUN
taxlaw-2853	685	11	lawyers	lawyer	NOUN
taxlaw-2853	685	12	do	do	AUX
taxlaw-2853	685	13	not	not	PART
taxlaw-2853	685	14	have	have	VERB
taxlaw-2853	685	15	a	a	DET
taxlaw-2853	685	16	special	special	ADJ
taxlaw-2853	685	17	duty	duty	NOUN
taxlaw-2853	685	18	to	to	ADP
taxlaw-2853	685	19	the	the	DET
taxlaw-2853	685	20	revenue	revenue	NOUN
taxlaw-2853	685	21	system	system	NOUN
taxlaw-2853	685	22	and	and	CCONJ
taxlaw-2853	685	23	that	that	SCONJ
taxlaw-2853	685	24	they	they	PRON
taxlaw-2853	685	25	only	only	ADV
taxlaw-2853	685	26	need	need	VERB
taxlaw-2853	685	27	to	to	PART
taxlaw-2853	685	28	adhere	adhere	VERB
taxlaw-2853	685	29	to	to	ADP
taxlaw-2853	685	30	the	the	DET
taxlaw-2853	685	31	rules	rule	NOUN
taxlaw-2853	685	32	of	of	ADP
taxlaw-2853	685	33	ethics	ethic	NOUN
taxlaw-2853	685	34	and	and	CCONJ
taxlaw-2853	685	35	to	to	PART
taxlaw-2853	685	36	“	"	PUNCT
taxlaw-2853	685	37	obey	obey	VERB
taxlaw-2853	685	38	and	and	CCONJ
taxlaw-2853	685	39	uphold	uphold	VERB
taxlaw-2853	685	40	the	the	DET
taxlaw-2853	685	41	law	law	NOUN
taxlaw-2853	685	42	,	,	PUNCT
taxlaw-2853	685	43	”	"	PUNCT
taxlaw-2853	685	44	just	just	ADV
taxlaw-2853	685	45	like	like	ADP
taxlaw-2853	685	46	any	any	DET
taxlaw-2853	685	47	other	other	ADJ
taxlaw-2853	685	48	lawyers.183	lawyers.183	NOUN
taxlaw-2853	685	49	these	these	DET
taxlaw-2853	685	50	students	student	NOUN
taxlaw-2853	685	51	might	might	AUX
taxlaw-2853	685	52	argue	argue	VERB
taxlaw-2853	685	53	that	that	SCONJ
taxlaw-2853	685	54	any	any	DET
taxlaw-2853	685	55	special	special	ADJ
taxlaw-2853	685	56	duty	duty	NOUN
taxlaw-2853	685	57	to	to	ADP
taxlaw-2853	685	58	the	the	DET
taxlaw-2853	685	59	tax	tax	NOUN
taxlaw-2853	685	60	system	system	NOUN
taxlaw-2853	685	61	could	could	AUX
taxlaw-2853	685	62	also	also	ADV
taxlaw-2853	685	63	adversely	adversely	ADV
taxlaw-2853	685	64	affect	affect	VERB
taxlaw-2853	685	65	their	their	PRON
taxlaw-2853	685	66	ability	ability	NOUN
taxlaw-2853	685	67	to	to	PART
taxlaw-2853	685	68	be	be	AUX
taxlaw-2853	685	69	loyal	loyal	ADJ
taxlaw-2853	685	70	to	to	ADP
taxlaw-2853	685	71	their	their	PRON
taxlaw-2853	685	72	clients.184	clients.184	NOUN
taxlaw-2853	685	73	each	each	PRON
taxlaw-2853	685	74	of	of	ADP
taxlaw-2853	685	75	the	the	DET
taxlaw-2853	685	76	statements	statement	NOUN
taxlaw-2853	685	77	provides	provide	VERB
taxlaw-2853	685	78	a	a	DET
taxlaw-2853	685	79	different	different	ADJ
taxlaw-2853	685	80	vision	vision	NOUN
taxlaw-2853	685	81	of	of	ADP
taxlaw-2853	685	82	what	what	PRON
taxlaw-2853	685	83	that	that	DET
taxlaw-2853	685	84	balance	balance	NOUN
taxlaw-2853	685	85	would	would	AUX
taxlaw-2853	685	86	entail	entail	VERB
taxlaw-2853	685	87	.	.	PUNCT
taxlaw-2853	686	1	while	while	SCONJ
taxlaw-2853	686	2	statements	statement	NOUN
taxlaw-2853	686	3	3	3	NUM
taxlaw-2853	686	4	and	and	CCONJ
taxlaw-2853	686	5	5	5	NUM
taxlaw-2853	686	6	reflect	reflect	VERB
taxlaw-2853	686	7	a	a	DET
taxlaw-2853	686	8	strong	strong	ADJ
taxlaw-2853	686	9	sense	sense	NOUN
taxlaw-2853	686	10	of	of	ADP
taxlaw-2853	686	11	duty	duty	NOUN
taxlaw-2853	686	12	to	to	ADP
taxlaw-2853	686	13	the	the	DET
taxlaw-2853	686	14	system,185	system,185	ADJ
taxlaw-2853	686	15	statements	statement	NOUN
taxlaw-2853	686	16	177	177	NUM
taxlaw-2853	686	17	durst	durst	NOUN
taxlaw-2853	686	18	,	,	PUNCT
taxlaw-2853	686	19	supra	supra	NOUN
taxlaw-2853	686	20	note	note	NOUN
taxlaw-2853	686	21	139	139	NUM
taxlaw-2853	686	22	,	,	PUNCT
taxlaw-2853	686	23	at	at	ADP
taxlaw-2853	686	24	1047	1047	NUM
taxlaw-2853	686	25	-	-	SYM
taxlaw-2853	686	26	48	48	NUM
taxlaw-2853	686	27	.	.	NOUN
taxlaw-2853	687	1	178	178	NUM
taxlaw-2853	687	2	linda	linda	PROPN
taxlaw-2853	687	3	galler	galler	NOUN
taxlaw-2853	687	4	,	,	PUNCT
taxlaw-2853	687	5	the	the	DET
taxlaw-2853	687	6	tax	tax	NOUN
taxlaw-2853	687	7	lawyer	lawyer	NOUN
taxlaw-2853	687	8	’s	’s	PART
taxlaw-2853	687	9	duty	duty	NOUN
taxlaw-2853	687	10	to	to	ADP
taxlaw-2853	687	11	the	the	DET
taxlaw-2853	687	12	system	system	NOUN
taxlaw-2853	687	13	,	,	PUNCT
taxlaw-2853	687	14	16	16	NUM
taxlaw-2853	687	15	va	va	NOUN
taxlaw-2853	687	16	.	.	PUNCT
taxlaw-2853	687	17	tax	tax	PROPN
taxlaw-2853	687	18	rev	rev	PROPN
taxlaw-2853	687	19	.	.	PROPN
taxlaw-2853	687	20	681	681	NUM
taxlaw-2853	687	21	,	,	PUNCT
taxlaw-2853	687	22	688	688	NUM
taxlaw-2853	687	23	,	,	PUNCT
taxlaw-2853	687	24	693	693	NUM
taxlaw-2853	687	25	(	(	PUNCT
taxlaw-2853	687	26	1997	1997	NUM
taxlaw-2853	687	27	)	)	PUNCT
taxlaw-2853	687	28	;	;	PUNCT
taxlaw-2853	687	29	see	see	VERB
taxlaw-2853	687	30	also	also	ADV
taxlaw-2853	687	31	,	,	PUNCT
taxlaw-2853	687	32	e.g.	e.g.	ADV
taxlaw-2853	687	33	,	,	PUNCT
taxlaw-2853	687	34	beale	beale	NOUN
taxlaw-2853	687	35	,	,	PUNCT
taxlaw-2853	687	36	supra	supra	PROPN
taxlaw-2853	687	37	note	note	NOUN
taxlaw-2853	687	38	104	104	NUM
taxlaw-2853	687	39	,	,	PUNCT
taxlaw-2853	687	40	at	at	ADP
taxlaw-2853	687	41	639	639	NUM
taxlaw-2853	687	42	.	.	PUNCT
taxlaw-2853	688	1	179	179	NUM
taxlaw-2853	688	2	see	see	VERB
taxlaw-2853	688	3	,	,	PUNCT
taxlaw-2853	688	4	e.g.	e.g.	ADV
taxlaw-2853	688	5	,	,	PUNCT
taxlaw-2853	688	6	crystal	crystal	NOUN
taxlaw-2853	688	7	,	,	PUNCT
taxlaw-2853	688	8	teaching	teaching	NOUN
taxlaw-2853	688	9	,	,	PUNCT
taxlaw-2853	688	10	supra	supra	PROPN
taxlaw-2853	688	11	note	note	PROPN
taxlaw-2853	688	12	37	37	NUM
taxlaw-2853	688	13	,	,	PUNCT
taxlaw-2853	688	14	at	at	ADP
taxlaw-2853	688	15	1243	1243	NUM
taxlaw-2853	688	16	(	(	PUNCT
taxlaw-2853	688	17	citing	cite	VERB
taxlaw-2853	688	18	william	william	PROPN
taxlaw-2853	688	19	simon	simon	PROPN
taxlaw-2853	688	20	’s	’s	PART
taxlaw-2853	688	21	work	work	NOUN
taxlaw-2853	688	22	)	)	PUNCT
taxlaw-2853	688	23	180	180	NUM
taxlaw-2853	688	24	see	see	VERB
taxlaw-2853	688	25	supra	supra	PROPN
taxlaw-2853	688	26	part	part	PROPN
taxlaw-2853	688	27	iii.b.1	iii.b.1	PROPN
taxlaw-2853	688	28	.	.	PROPN
taxlaw-2853	688	29	181	181	NUM
taxlaw-2853	688	30	dzienkowski	dzienkowski	PROPN
taxlaw-2853	688	31	&	&	CCONJ
taxlaw-2853	688	32	peroni	peroni	PROPN
taxlaw-2853	688	33	,	,	PUNCT
taxlaw-2853	688	34	supra	supra	PROPN
taxlaw-2853	688	35	note	note	PROPN
taxlaw-2853	688	36	92	92	NUM
taxlaw-2853	688	37	,	,	PUNCT
taxlaw-2853	688	38	at	at	ADP
taxlaw-2853	688	39	2722	2722	NUM
taxlaw-2853	688	40	-	-	SYM
taxlaw-2853	688	41	23	23	NUM
taxlaw-2853	688	42	182	182	NUM
taxlaw-2853	688	43	see	see	VERB
taxlaw-2853	688	44	,	,	PUNCT
taxlaw-2853	688	45	e.g.	e.g.	ADV
taxlaw-2853	688	46	,	,	PUNCT
taxlaw-2853	688	47	william	william	PROPN
taxlaw-2853	688	48	h.	h.	PROPN
taxlaw-2853	688	49	simon	simon	PROPN
taxlaw-2853	688	50	,	,	PUNCT
taxlaw-2853	688	51	after	after	ADP
taxlaw-2853	688	52	confidentiality	confidentiality	NOUN
taxlaw-2853	688	53	:	:	PUNCT
taxlaw-2853	688	54	rethinking	rethink	VERB
taxlaw-2853	688	55	the	the	DET
taxlaw-2853	688	56	professional	professional	ADJ
taxlaw-2853	688	57	responsibility	responsibility	NOUN
taxlaw-2853	688	58	of	of	ADP
taxlaw-2853	688	59	the	the	DET
taxlaw-2853	688	60	business	business	NOUN
taxlaw-2853	688	61	lawyer	lawyer	NOUN
taxlaw-2853	688	62	,	,	PUNCT
taxlaw-2853	688	63	75	75	NUM
taxlaw-2853	688	64	fordham	fordham	PROPN
taxlaw-2853	688	65	l.	l.	PROPN
taxlaw-2853	688	66	rev	rev	PROPN
taxlaw-2853	688	67	.	.	PROPN
taxlaw-2853	688	68	1453	1453	NUM
taxlaw-2853	688	69	(	(	PUNCT
taxlaw-2853	688	70	2007	2007	NUM
taxlaw-2853	688	71	)	)	PUNCT
taxlaw-2853	688	72	.	.	PUNCT
taxlaw-2853	689	1	183	183	NUM
taxlaw-2853	689	2	camilla	camilla	PROPN
taxlaw-2853	689	3	e.	e.	PROPN
taxlaw-2853	689	4	watson	watson	PROPN
taxlaw-2853	689	5	,	,	PUNCT
taxlaw-2853	689	6	tax	tax	NOUN
taxlaw-2853	689	7	lawyers	lawyer	NOUN
taxlaw-2853	689	8	,	,	PUNCT
taxlaw-2853	689	9	ethical	ethical	ADJ
taxlaw-2853	689	10	obligations	obligation	NOUN
taxlaw-2853	689	11	,	,	PUNCT
taxlaw-2853	689	12	and	and	CCONJ
taxlaw-2853	689	13	the	the	DET
taxlaw-2853	689	14	duty	duty	NOUN
taxlaw-2853	689	15	to	to	ADP
taxlaw-2853	689	16	the	the	DET
taxlaw-2853	689	17	system	system	NOUN
taxlaw-2853	689	18	,	,	PUNCT
taxlaw-2853	689	19	47	47	NUM
taxlaw-2853	689	20	u.	u.	PROPN
taxlaw-2853	689	21	kan	kan	PROPN
taxlaw-2853	689	22	.	.	PUNCT
taxlaw-2853	690	1	l.	l.	PROPN
taxlaw-2853	690	2	rev	rev	PROPN
taxlaw-2853	690	3	.	.	PROPN
taxlaw-2853	690	4	847	847	NUM
taxlaw-2853	690	5	,	,	PUNCT
taxlaw-2853	690	6	850	850	NUM
taxlaw-2853	690	7	(	(	PUNCT
taxlaw-2853	690	8	1999	1999	NUM
taxlaw-2853	690	9	)	)	PUNCT
taxlaw-2853	690	10	.	.	PUNCT
taxlaw-2853	691	1	184	184	NUM
taxlaw-2853	691	2	see	see	VERB
taxlaw-2853	691	3	,	,	PUNCT
taxlaw-2853	691	4	e.g.	e.g.	ADV
taxlaw-2853	691	5	,	,	PUNCT
taxlaw-2853	691	6	i	i	PROPN
taxlaw-2853	691	7	d.	d.	PROPN
taxlaw-2853	691	8	;	;	PUNCT
taxlaw-2853	691	9	david	david	PROPN
taxlaw-2853	691	10	j.	j.	PROPN
taxlaw-2853	691	11	moraine	moraine	PROPN
taxlaw-2853	691	12	,	,	PUNCT
taxlaw-2853	691	13	loyalty	loyalty	NOUN
taxlaw-2853	691	14	divided	divide	VERB
taxlaw-2853	691	15	:	:	PUNCT
taxlaw-2853	691	16	duties	duty	NOUN
taxlaw-2853	691	17	to	to	ADP
taxlaw-2853	691	18	clients	client	NOUN
taxlaw-2853	691	19	and	and	CCONJ
taxlaw-2853	691	20	duties	duty	NOUN
taxlaw-2853	691	21	to	to	ADP
taxlaw-2853	691	22	others	other	NOUN
taxlaw-2853	691	23	—	—	PUNCT
taxlaw-2853	691	24	the	the	DET
taxlaw-2853	691	25	civil	civil	ADJ
taxlaw-2853	691	26	liability	liability	NOUN
taxlaw-2853	691	27	of	of	ADP
taxlaw-2853	691	28	tax	tax	NOUN
taxlaw-2853	691	29	attorneys	attorney	NOUN
taxlaw-2853	691	30	made	make	VERB
taxlaw-2853	691	31	possible	possible	ADJ
taxlaw-2853	691	32	by	by	ADP
taxlaw-2853	691	33	the	the	DET
taxlaw-2853	691	34	acceptance	acceptance	NOUN
taxlaw-2853	691	35	of	of	ADP
taxlaw-2853	691	36	a	a	DET
taxlaw-2853	691	37	duty	duty	NOUN
taxlaw-2853	691	38	to	to	ADP
taxlaw-2853	691	39	the	the	DET
taxlaw-2853	691	40	system	system	NOUN
taxlaw-2853	691	41	,	,	PUNCT
taxlaw-2853	691	42	63	63	NUM
taxlaw-2853	691	43	tax	tax	NOUN
taxlaw-2853	691	44	law	law	NOUN
taxlaw-2853	691	45	.	.	PUNCT
taxlaw-2853	692	1	169	169	NUM
taxlaw-2853	692	2	(	(	PUNCT
taxlaw-2853	692	3	2009	2009	NUM
taxlaw-2853	692	4	)	)	PUNCT
taxlaw-2853	692	5	.	.	PUNCT
taxlaw-2853	693	1	185	185	NUM
taxlaw-2853	693	2	statement	statement	NOUN
taxlaw-2853	693	3	3	3	NUM
taxlaw-2853	693	4	sometimes	sometimes	ADV
taxlaw-2853	693	5	provokes	provoke	VERB
taxlaw-2853	693	6	a	a	DET
taxlaw-2853	693	7	discussion	discussion	NOUN
taxlaw-2853	693	8	about	about	ADP
taxlaw-2853	693	9	what	what	PRON
taxlaw-2853	693	10	it	it	PRON
taxlaw-2853	693	11	means	mean	VERB
taxlaw-2853	693	12	to	to	PART
taxlaw-2853	693	13	“	"	PUNCT
taxlaw-2853	693	14	comply	comply	VERB
taxlaw-2853	693	15	”	"	PUNCT
taxlaw-2853	693	16	with	with	ADP
taxlaw-2853	693	17	the	the	DET
taxlaw-2853	693	18	law	law	NOUN
taxlaw-2853	693	19	.	.	PUNCT
taxlaw-2853	694	1	students	student	NOUN
taxlaw-2853	694	2	understanding	understand	VERB
taxlaw-2853	694	3	“	"	PUNCT
taxlaw-2853	694	4	comply	comply	NOUN
taxlaw-2853	694	5	”	"	PUNCT
taxlaw-2853	694	6	to	to	PART
taxlaw-2853	694	7	mean	mean	VERB
taxlaw-2853	694	8	“	"	PUNCT
taxlaw-2853	694	9	take	take	VERB
taxlaw-2853	694	10	the	the	DET
taxlaw-2853	694	11	position	position	NOUN
taxlaw-2853	694	12	that	that	PRON
taxlaw-2853	694	13	is	be	AUX
taxlaw-2853	694	14	more	more	ADV
taxlaw-2853	694	15	likely	likely	ADJ
taxlaw-2853	694	16	than	than	SCONJ
taxlaw-2853	694	17	not	not	PART
taxlaw-2853	694	18	to	to	PART
taxlaw-2853	694	19	be	be	AUX
taxlaw-2853	694	20	correct	correct	ADJ
taxlaw-2853	694	21	”	"	PUNCT
taxlaw-2853	694	22	balance	balance	NOUN
taxlaw-2853	694	23	competing	compete	VERB
taxlaw-2853	694	24	duties	duty	NOUN
taxlaw-2853	694	25	differently	differently	ADV
taxlaw-2853	694	26	than	than	ADP
taxlaw-2853	694	27	students	student	NOUN
taxlaw-2853	694	28	who	who	PRON
taxlaw-2853	694	29	understand	understand	VERB
taxlaw-2853	694	30	the	the	DET
taxlaw-2853	694	31	term	term	NOUN
taxlaw-2853	694	32	“	"	PUNCT
taxlaw-2853	694	33	comply	comply	NOUN
taxlaw-2853	694	34	”	"	PUNCT
taxlaw-2853	694	35	to	to	PART
taxlaw-2853	694	36	mean	mean	VERB
taxlaw-2853	694	37	“	"	PUNCT
taxlaw-2853	694	38	follow	follow	VERB
taxlaw-2853	694	39	the	the	DET
taxlaw-2853	694	40	rules	rule	NOUN
taxlaw-2853	694	41	about	about	ADP
taxlaw-2853	694	42	when	when	SCONJ
taxlaw-2853	694	43	disclosure	disclosure	NOUN
taxlaw-2853	694	44	of	of	ADP
taxlaw-2853	694	45	a	a	DET
taxlaw-2853	694	46	position	position	NOUN
taxlaw-2853	694	47	is	be	AUX
taxlaw-2853	694	48	required	require	VERB
taxlaw-2853	694	49	”	"	PUNCT
taxlaw-2853	694	50	(	(	PUNCT
taxlaw-2853	694	51	e.g.	e.g.	ADV
taxlaw-2853	694	52	,	,	PUNCT
taxlaw-2853	694	53	disclose	disclose	VERB
taxlaw-2853	694	54	if	if	SCONJ
taxlaw-2853	694	55	the	the	DET
taxlaw-2853	694	56	position	position	NOUN
taxlaw-2853	694	57	has	have	VERB
taxlaw-2853	694	58	only	only	ADV
taxlaw-2853	694	59	reasonable	reasonable	ADJ
taxlaw-2853	694	60	basis	basis	NOUN
taxlaw-2853	694	61	)	)	PUNCT
taxlaw-2853	694	62	.	.	PUNCT
taxlaw-2853	695	1	in	in	ADP
taxlaw-2853	695	2	my	my	PRON
taxlaw-2853	695	3	experience	experience	NOUN
taxlaw-2853	695	4	,	,	PUNCT
taxlaw-2853	695	5	students	student	NOUN
taxlaw-2853	695	6	generally	generally	ADV
taxlaw-2853	695	7	understand	understand	VERB
taxlaw-2853	695	8	“	"	PUNCT
taxlaw-2853	695	9	comply	comply	NOUN
taxlaw-2853	695	10	”	"	PUNCT
taxlaw-2853	695	11	in	in	ADP
taxlaw-2853	695	12	the	the	DET
taxlaw-2853	695	13	former	former	ADJ
taxlaw-2853	695	14	sense	sense	NOUN
taxlaw-2853	695	15	,	,	PUNCT
taxlaw-2853	695	16	as	as	ADP
taxlaw-2853	695	17	in	in	ADP
taxlaw-2853	695	18	“	"	PUNCT
taxlaw-2853	695	19	take	take	VERB
taxlaw-2853	695	20	the	the	DET
taxlaw-2853	695	21	position	position	NOUN
taxlaw-2853	695	22	that	that	PRON
taxlaw-2853	695	23	is	be	AUX
taxlaw-2853	695	24	the	the	DET
taxlaw-2853	695	25	“	"	PUNCT
taxlaw-2853	695	26	right	right	ADJ
taxlaw-2853	695	27	”	"	PUNCT
taxlaw-2853	695	28	answer	answer	NOUN
taxlaw-2853	695	29	under	under	ADP
taxlaw-2853	695	30	the	the	DET
taxlaw-2853	695	31	law	law	NOUN
taxlaw-2853	695	32	”	"	PUNCT
taxlaw-2853	695	33	,	,	PUNCT
taxlaw-2853	695	34	which	which	PRON
taxlaw-2853	695	35	reflects	reflect	VERB
taxlaw-2853	695	36	a	a	DET
taxlaw-2853	695	37	reasonably	reasonably	ADV
taxlaw-2853	695	38	strong	strong	ADJ
taxlaw-2853	695	39	sense	sense	NOUN
taxlaw-2853	695	40	of	of	ADP
taxlaw-2853	695	41	duty	duty	NOUN
taxlaw-2853	695	42	to	to	ADP
taxlaw-2853	695	43	the	the	DET
taxlaw-2853	695	44	system	system	NOUN
taxlaw-2853	695	45	.	.	PUNCT
taxlaw-2853	696	1	248	248	NUM
taxlaw-2853	696	2	columbia	columbia	PROPN
taxlaw-2853	696	3	journal	journal	PROPN
taxlaw-2853	696	4	of	of	ADP
taxlaw-2853	696	5	tax	tax	NOUN
taxlaw-2853	696	6	law	law	NOUN
taxlaw-2853	696	7	[	[	X
taxlaw-2853	696	8	vol.8:215	vol.8:215	NOUN
taxlaw-2853	696	9	4	4	NUM
taxlaw-2853	696	10	and	and	CCONJ
taxlaw-2853	696	11	6	6	NUM
taxlaw-2853	696	12	both	both	PRON
taxlaw-2853	696	13	reflect	reflect	VERB
taxlaw-2853	696	14	a	a	DET
taxlaw-2853	696	15	strong	strong	ADJ
taxlaw-2853	696	16	client	client	NOUN
taxlaw-2853	696	17	-	-	PUNCT
taxlaw-2853	696	18	advocacy	advocacy	NOUN
taxlaw-2853	696	19	approach186	approach186	VERB
taxlaw-2853	696	20	regarding	regard	VERB
taxlaw-2853	696	21	“	"	PUNCT
taxlaw-2853	696	22	gray	gray	ADJ
taxlaw-2853	696	23	area	area	NOUN
taxlaw-2853	696	24	”	"	PUNCT
taxlaw-2853	696	25	issues	issue	NOUN
taxlaw-2853	696	26	(	(	PUNCT
taxlaw-2853	696	27	e.g.	e.g.	ADV
taxlaw-2853	696	28	,	,	PUNCT
taxlaw-2853	696	29	where	where	SCONJ
taxlaw-2853	696	30	the	the	DET
taxlaw-2853	696	31	spirit	spirit	NOUN
taxlaw-2853	696	32	and	and	CCONJ
taxlaw-2853	696	33	letter	letter	NOUN
taxlaw-2853	696	34	of	of	ADP
taxlaw-2853	696	35	the	the	DET
taxlaw-2853	696	36	law	law	NOUN
taxlaw-2853	696	37	conflict	conflict	NOUN
taxlaw-2853	696	38	or	or	CCONJ
taxlaw-2853	696	39	where	where	SCONJ
taxlaw-2853	696	40	the	the	DET
taxlaw-2853	696	41	law	law	NOUN
taxlaw-2853	696	42	is	be	AUX
taxlaw-2853	696	43	ambiguous	ambiguous	ADJ
taxlaw-2853	696	44	)	)	PUNCT
taxlaw-2853	696	45	.	.	PUNCT
taxlaw-2853	697	1	there	there	PRON
taxlaw-2853	697	2	are	be	VERB
taxlaw-2853	697	3	certainly	certainly	ADV
taxlaw-2853	697	4	many	many	ADJ
taxlaw-2853	697	5	other	other	ADJ
taxlaw-2853	697	6	ways	way	NOUN
taxlaw-2853	697	7	to	to	PART
taxlaw-2853	697	8	frame	frame	VERB
taxlaw-2853	697	9	the	the	DET
taxlaw-2853	697	10	balance	balance	NOUN
taxlaw-2853	697	11	between	between	ADP
taxlaw-2853	697	12	duty	duty	NOUN
taxlaw-2853	697	13	to	to	ADP
taxlaw-2853	697	14	clients	client	NOUN
taxlaw-2853	697	15	and	and	CCONJ
taxlaw-2853	697	16	duty	duty	NOUN
taxlaw-2853	697	17	to	to	ADP
taxlaw-2853	697	18	the	the	DET
taxlaw-2853	697	19	system	system	NOUN
taxlaw-2853	697	20	and/or	and/or	CCONJ
taxlaw-2853	697	21	to	to	ADP
taxlaw-2853	697	22	the	the	DET
taxlaw-2853	697	23	rule	rule	NOUN
taxlaw-2853	697	24	of	of	ADP
taxlaw-2853	697	25	law	law	NOUN
taxlaw-2853	697	26	,	,	PUNCT
taxlaw-2853	697	27	and	and	CCONJ
taxlaw-2853	697	28	students	student	NOUN
taxlaw-2853	697	29	can	can	AUX
taxlaw-2853	697	30	develop	develop	VERB
taxlaw-2853	697	31	their	their	PRON
taxlaw-2853	697	32	own	own	ADJ
taxlaw-2853	697	33	articulation	articulation	NOUN
taxlaw-2853	697	34	of	of	ADP
taxlaw-2853	697	35	how	how	SCONJ
taxlaw-2853	697	36	they	they	PRON
taxlaw-2853	697	37	,	,	PUNCT
taxlaw-2853	697	38	in	in	ADP
taxlaw-2853	697	39	principle	principle	NOUN
taxlaw-2853	697	40	,	,	PUNCT
taxlaw-2853	697	41	would	would	AUX
taxlaw-2853	697	42	balance	balance	VERB
taxlaw-2853	697	43	competing	compete	VERB
taxlaw-2853	697	44	duties	duty	NOUN
taxlaw-2853	697	45	.	.	PUNCT
taxlaw-2853	698	1	a	a	DET
taxlaw-2853	698	2	different	different	ADJ
taxlaw-2853	698	3	way	way	NOUN
taxlaw-2853	698	4	to	to	PART
taxlaw-2853	698	5	frame	frame	VERB
taxlaw-2853	698	6	the	the	DET
taxlaw-2853	698	7	question	question	NOUN
taxlaw-2853	698	8	for	for	ADP
taxlaw-2853	698	9	students	student	NOUN
taxlaw-2853	698	10	is	be	AUX
taxlaw-2853	698	11	to	to	PART
taxlaw-2853	698	12	ask	ask	VERB
taxlaw-2853	698	13	each	each	DET
taxlaw-2853	698	14	student	student	NOUN
taxlaw-2853	698	15	to	to	PART
taxlaw-2853	698	16	complete	complete	VERB
taxlaw-2853	698	17	the	the	DET
taxlaw-2853	698	18	following	follow	VERB
taxlaw-2853	698	19	exercise	exercise	NOUN
taxlaw-2853	698	20	:	:	PUNCT
taxlaw-2853	698	21	“	"	PUNCT
taxlaw-2853	698	22	when	when	SCONJ
taxlaw-2853	698	23	dealing	deal	VERB
taxlaw-2853	698	24	in	in	ADP
taxlaw-2853	698	25	grey	grey	ADJ
taxlaw-2853	698	26	areas	area	NOUN
taxlaw-2853	698	27	of	of	ADP
taxlaw-2853	698	28	the	the	DET
taxlaw-2853	698	29	tax	tax	NOUN
taxlaw-2853	698	30	laws	law	NOUN
taxlaw-2853	698	31	,	,	PUNCT
taxlaw-2853	698	32	where	where	SCONJ
taxlaw-2853	698	33	on	on	ADP
taxlaw-2853	698	34	this	this	DET
taxlaw-2853	698	35	scale	scale	NOUN
taxlaw-2853	698	36	do	do	AUX
taxlaw-2853	698	37	you	you	PRON
taxlaw-2853	698	38	think	think	VERB
taxlaw-2853	698	39	your	your	PRON
taxlaw-2853	698	40	loyalties	loyalty	NOUN
taxlaw-2853	698	41	are?”187	are?”187	VERB
taxlaw-2853	698	42	please	please	INTJ
taxlaw-2853	698	43	make	make	VERB
taxlaw-2853	698	44	an	an	DET
taxlaw-2853	698	45	“	"	PUNCT
taxlaw-2853	698	46	x	x	NOUN
taxlaw-2853	698	47	”	"	PUNCT
taxlaw-2853	698	48	on	on	ADP
taxlaw-2853	698	49	the	the	DET
taxlaw-2853	698	50	scale	scale	NOUN
taxlaw-2853	698	51	to	to	PART
taxlaw-2853	698	52	indicate	indicate	VERB
taxlaw-2853	698	53	where	where	SCONJ
taxlaw-2853	698	54	you	you	PRON
taxlaw-2853	698	55	believe	believe	VERB
taxlaw-2853	698	56	your	your	PRON
taxlaw-2853	698	57	loyalties	loyalty	NOUN
taxlaw-2853	698	58	are	be	AUX
taxlaw-2853	698	59	.	.	PUNCT
taxlaw-2853	699	1	“	"	PUNCT
taxlaw-2853	699	2	completely	completely	ADV
taxlaw-2853	699	3	with	with	ADP
taxlaw-2853	699	4	the	the	DET
taxlaw-2853	699	5	tax	tax	NOUN
taxlaw-2853	699	6	authorities	authority	NOUN
taxlaw-2853	699	7	completely	completely	ADV
taxlaw-2853	699	8	with	with	ADP
taxlaw-2853	699	9	your	your	PRON
taxlaw-2853	699	10	clients	client	NOUN
taxlaw-2853	699	11	”	"	PUNCT
taxlaw-2853	699	12	ultimately	ultimately	ADV
taxlaw-2853	699	13	,	,	PUNCT
taxlaw-2853	699	14	whether	whether	SCONJ
taxlaw-2853	699	15	students	student	NOUN
taxlaw-2853	699	16	believe	believe	VERB
taxlaw-2853	699	17	that	that	SCONJ
taxlaw-2853	699	18	they	they	PRON
taxlaw-2853	699	19	owe	owe	VERB
taxlaw-2853	699	20	a	a	DET
taxlaw-2853	699	21	special	special	ADJ
taxlaw-2853	699	22	duty	duty	NOUN
taxlaw-2853	699	23	to	to	ADP
taxlaw-2853	699	24	the	the	DET
taxlaw-2853	699	25	revenue	revenue	NOUN
taxlaw-2853	699	26	system	system	NOUN
taxlaw-2853	699	27	or	or	CCONJ
taxlaw-2853	699	28	whether	whether	SCONJ
taxlaw-2853	699	29	they	they	PRON
taxlaw-2853	699	30	conclude	conclude	VERB
taxlaw-2853	699	31	that	that	SCONJ
taxlaw-2853	699	32	their	their	PRON
taxlaw-2853	699	33	duty	duty	NOUN
taxlaw-2853	699	34	to	to	ADP
taxlaw-2853	699	35	the	the	DET
taxlaw-2853	699	36	“	"	PUNCT
taxlaw-2853	699	37	system	system	NOUN
taxlaw-2853	699	38	,	,	PUNCT
taxlaw-2853	699	39	”	"	PUNCT
taxlaw-2853	699	40	as	as	ADP
taxlaw-2853	699	41	a	a	DET
taxlaw-2853	699	42	tax	tax	NOUN
taxlaw-2853	699	43	lawyer	lawyer	NOUN
taxlaw-2853	699	44	,	,	PUNCT
taxlaw-2853	699	45	is	be	AUX
taxlaw-2853	699	46	no	no	ADV
taxlaw-2853	699	47	greater	great	ADJ
taxlaw-2853	699	48	than	than	ADP
taxlaw-2853	699	49	any	any	DET
taxlaw-2853	699	50	other	other	ADJ
taxlaw-2853	699	51	lawyer	lawyer	NOUN
taxlaw-2853	699	52	’s	’s	PART
taxlaw-2853	699	53	duty	duty	NOUN
taxlaw-2853	699	54	to	to	ADP
taxlaw-2853	699	55	the	the	DET
taxlaw-2853	699	56	rule	rule	NOUN
taxlaw-2853	699	57	of	of	ADP
taxlaw-2853	699	58	law	law	NOUN
taxlaw-2853	699	59	,	,	PUNCT
taxlaw-2853	699	60	students	student	NOUN
taxlaw-2853	699	61	should	should	AUX
taxlaw-2853	699	62	be	be	AUX
taxlaw-2853	699	63	able	able	ADJ
taxlaw-2853	699	64	to	to	PART
taxlaw-2853	699	65	articulate	articulate	VERB
taxlaw-2853	699	66	why	why	SCONJ
taxlaw-2853	699	67	they	they	PRON
taxlaw-2853	699	68	reach	reach	VERB
taxlaw-2853	699	69	that	that	DET
taxlaw-2853	699	70	conclusion	conclusion	NOUN
taxlaw-2853	699	71	.	.	PUNCT
taxlaw-2853	700	1	they	they	PRON
taxlaw-2853	700	2	should	should	AUX
taxlaw-2853	700	3	discuss	discuss	VERB
taxlaw-2853	700	4	what	what	PRON
taxlaw-2853	700	5	it	it	PRON
taxlaw-2853	700	6	means	mean	VERB
taxlaw-2853	700	7	to	to	PART
taxlaw-2853	700	8	discharge	discharge	VERB
taxlaw-2853	700	9	that	that	DET
taxlaw-2853	700	10	duty	duty	NOUN
taxlaw-2853	700	11	(	(	PUNCT
taxlaw-2853	700	12	whether	whether	SCONJ
taxlaw-2853	700	13	to	to	ADP
taxlaw-2853	700	14	the	the	DET
taxlaw-2853	700	15	tax	tax	NOUN
taxlaw-2853	700	16	system	system	NOUN
taxlaw-2853	700	17	in	in	ADP
taxlaw-2853	700	18	particular	particular	ADJ
taxlaw-2853	700	19	,	,	PUNCT
taxlaw-2853	700	20	or	or	CCONJ
taxlaw-2853	700	21	to	to	ADP
taxlaw-2853	700	22	the	the	DET
taxlaw-2853	700	23	rule	rule	NOUN
taxlaw-2853	700	24	of	of	ADP
taxlaw-2853	700	25	law	law	NOUN
taxlaw-2853	700	26	in	in	ADP
taxlaw-2853	700	27	general	general	ADJ
taxlaw-2853	700	28	)	)	PUNCT
taxlaw-2853	700	29	while	while	SCONJ
taxlaw-2853	700	30	also	also	ADV
taxlaw-2853	700	31	discharging	discharge	VERB
taxlaw-2853	700	32	their	their	PRON
taxlaw-2853	700	33	duty	duty	NOUN
taxlaw-2853	700	34	to	to	ADP
taxlaw-2853	700	35	their	their	PRON
taxlaw-2853	700	36	client	client	NOUN
taxlaw-2853	700	37	.	.	PUNCT
taxlaw-2853	701	1	iii	iii	X
taxlaw-2853	701	2	.	.	PUNCT
taxlaw-2853	702	1	the	the	DET
taxlaw-2853	702	2	bigger	big	ADJ
taxlaw-2853	702	3	picture	picture	NOUN
taxlaw-2853	702	4	–	–	PUNCT
taxlaw-2853	702	5	who	who	PRON
taxlaw-2853	702	6	are	be	AUX
taxlaw-2853	702	7	you	you	PRON
taxlaw-2853	702	8	as	as	ADP
taxlaw-2853	702	9	a	a	DET
taxlaw-2853	702	10	tax	tax	NOUN
taxlaw-2853	702	11	lawyer	lawyer	NOUN
taxlaw-2853	702	12	?	?	PUNCT
taxlaw-2853	703	1	statements	statement	NOUN
taxlaw-2853	703	2	7	7	NUM
taxlaw-2853	703	3	-	-	SYM
taxlaw-2853	703	4	10	10	NUM
taxlaw-2853	703	5	reflect	reflect	VERB
taxlaw-2853	703	6	different	different	ADJ
taxlaw-2853	703	7	models	model	NOUN
taxlaw-2853	703	8	of	of	ADP
taxlaw-2853	703	9	lawyering	lawyere	VERB
taxlaw-2853	703	10	.	.	PUNCT
taxlaw-2853	704	1	these	these	DET
taxlaw-2853	704	2	statements	statement	NOUN
taxlaw-2853	704	3	help	help	VERB
taxlaw-2853	704	4	students	student	NOUN
taxlaw-2853	704	5	move	move	VERB
taxlaw-2853	704	6	from	from	ADP
taxlaw-2853	704	7	their	their	PRON
taxlaw-2853	704	8	analysis	analysis	NOUN
taxlaw-2853	704	9	of	of	ADP
taxlaw-2853	704	10	how	how	SCONJ
taxlaw-2853	704	11	to	to	PART
taxlaw-2853	704	12	balance	balance	VERB
taxlaw-2853	704	13	competing	compete	VERB
taxlaw-2853	704	14	duties	duty	NOUN
taxlaw-2853	704	15	(	(	PUNCT
taxlaw-2853	704	16	discussed	discuss	VERB
taxlaw-2853	704	17	above	above	ADV
taxlaw-2853	704	18	)	)	PUNCT
taxlaw-2853	704	19	to	to	ADP
taxlaw-2853	704	20	a	a	DET
taxlaw-2853	704	21	broader	broad	ADJ
taxlaw-2853	704	22	articulation	articulation	NOUN
taxlaw-2853	704	23	of	of	ADP
taxlaw-2853	704	24	their	their	PRON
taxlaw-2853	704	25	over	over	ADV
taxlaw-2853	704	26	-	-	PUNCT
taxlaw-2853	704	27	arching	arch	VERB
taxlaw-2853	704	28	lawyering	lawyere	VERB
taxlaw-2853	704	29	philosophy	philosophy	NOUN
taxlaw-2853	704	30	.	.	PUNCT
taxlaw-2853	705	1	statement	statement	NOUN
taxlaw-2853	705	2	7	7	NUM
taxlaw-2853	705	3	reflects	reflect	VERB
taxlaw-2853	705	4	a	a	DET
taxlaw-2853	705	5	legalist	legalist	ADJ
taxlaw-2853	705	6	approach	approach	NOUN
taxlaw-2853	705	7	,	,	PUNCT
taxlaw-2853	705	8	statement	statement	NOUN
taxlaw-2853	705	9	8	8	NUM
taxlaw-2853	705	10	reflects	reflect	VERB
taxlaw-2853	705	11	a	a	DET
taxlaw-2853	705	12	moralist	moralist	ADJ
taxlaw-2853	705	13	approach	approach	NOUN
taxlaw-2853	705	14	,	,	PUNCT
taxlaw-2853	705	15	statement	statement	NOUN
taxlaw-2853	705	16	9	9	NUM
taxlaw-2853	705	17	reflects	reflect	VERB
taxlaw-2853	705	18	a	a	DET
taxlaw-2853	705	19	very	very	ADV
taxlaw-2853	705	20	aggressive	aggressive	ADJ
taxlaw-2853	705	21	hired	hire	VERB
taxlaw-2853	705	22	gun	gun	NOUN
taxlaw-2853	705	23	approach,188	approach,188	NOUN
taxlaw-2853	705	24	and	and	CCONJ
taxlaw-2853	705	25	statement	statement	NOUN
taxlaw-2853	705	26	10	10	NUM
taxlaw-2853	705	27	reflects	reflect	VERB
taxlaw-2853	705	28	an	an	DET
taxlaw-2853	705	29	“	"	PUNCT
taxlaw-2853	705	30	authority	authority	NOUN
taxlaw-2853	705	31	conception	conception	NOUN
taxlaw-2853	705	32	of	of	ADP
taxlaw-2853	705	33	the	the	DET
taxlaw-2853	705	34	law	law	NOUN
taxlaw-2853	705	35	”	"	PUNCT
taxlaw-2853	705	36	approach.189	approach.189	ADP
taxlaw-2853	705	37	the	the	DET
taxlaw-2853	705	38	last	last	ADJ
taxlaw-2853	705	39	part	part	NOUN
taxlaw-2853	705	40	of	of	ADP
taxlaw-2853	705	41	the	the	DET
taxlaw-2853	705	42	homework	homework	NOUN
taxlaw-2853	705	43	provides	provide	VERB
taxlaw-2853	705	44	students	student	NOUN
taxlaw-2853	705	45	with	with	ADP
taxlaw-2853	705	46	a	a	DET
taxlaw-2853	705	47	more	more	ADV
taxlaw-2853	705	48	open	open	ADJ
taxlaw-2853	705	49	-	-	PUNCT
taxlaw-2853	705	50	ended	end	VERB
taxlaw-2853	705	51	opportunity	opportunity	NOUN
taxlaw-2853	705	52	to	to	PART
taxlaw-2853	705	53	articulate	articulate	VERB
taxlaw-2853	705	54	their	their	PRON
taxlaw-2853	705	55	lawyering	lawyere	VERB
taxlaw-2853	705	56	philosophies	philosophy	NOUN
taxlaw-2853	705	57	.	.	PUNCT
taxlaw-2853	706	1	regardless	regardless	ADV
taxlaw-2853	706	2	of	of	ADP
taxlaw-2853	706	3	which	which	PRON
taxlaw-2853	706	4	statement(s	statement(s	PROPN
taxlaw-2853	706	5	)	)	PUNCT
taxlaw-2853	706	6	(	(	PUNCT
taxlaw-2853	706	7	if	if	SCONJ
taxlaw-2853	706	8	any	any	PRON
taxlaw-2853	706	9	)	)	PUNCT
taxlaw-2853	706	10	resonate	resonate	VERB
taxlaw-2853	706	11	with	with	ADP
taxlaw-2853	706	12	students	student	NOUN
taxlaw-2853	706	13	and	and	CCONJ
taxlaw-2853	706	14	regardless	regardless	ADV
taxlaw-2853	706	15	of	of	ADP
taxlaw-2853	706	16	how	how	SCONJ
taxlaw-2853	706	17	a	a	DET
taxlaw-2853	706	18	student	student	NOUN
taxlaw-2853	706	19	ultimately	ultimately	ADV
taxlaw-2853	706	20	describes	describe	VERB
taxlaw-2853	706	21	her	her	PRON
taxlaw-2853	706	22	approach	approach	NOUN
taxlaw-2853	706	23	to	to	ADP
taxlaw-2853	706	24	tax	tax	NOUN
taxlaw-2853	706	25	lawyering	lawyering	NOUN
taxlaw-2853	706	26	,	,	PUNCT
taxlaw-2853	706	27	students	student	NOUN
taxlaw-2853	706	28	should	should	AUX
taxlaw-2853	706	29	be	be	AUX
taxlaw-2853	706	30	able	able	ADJ
taxlaw-2853	706	31	to	to	PART
taxlaw-2853	706	32	explain	explain	VERB
taxlaw-2853	706	33	why	why	SCONJ
taxlaw-2853	706	34	they	they	PRON
taxlaw-2853	706	35	gravitate	gravitate	VERB
taxlaw-2853	706	36	toward	toward	ADP
taxlaw-2853	706	37	their	their	PRON
taxlaw-2853	706	38	particular	particular	ADJ
taxlaw-2853	706	39	approach	approach	NOUN
taxlaw-2853	706	40	.	.	PUNCT
taxlaw-2853	707	1	this	this	DET
taxlaw-2853	707	2	explanation	explanation	NOUN
taxlaw-2853	707	3	is	be	AUX
taxlaw-2853	707	4	likely	likely	ADJ
taxlaw-2853	707	5	to	to	PART
taxlaw-2853	707	6	draw	draw	VERB
taxlaw-2853	707	7	heavily	heavily	ADV
taxlaw-2853	707	8	on	on	ADP
taxlaw-2853	707	9	the	the	DET
taxlaw-2853	707	10	factors	factor	NOUN
taxlaw-2853	707	11	relevant	relevant	ADJ
taxlaw-2853	707	12	to	to	ADP
taxlaw-2853	707	13	the	the	DET
taxlaw-2853	707	14	student	student	NOUN
taxlaw-2853	707	15	’s	’s	PART
taxlaw-2853	707	16	assessment	assessment	NOUN
taxlaw-2853	707	17	of	of	ADP
taxlaw-2853	707	18	how	how	SCONJ
taxlaw-2853	707	19	to	to	PART
taxlaw-2853	707	20	balance	balance	VERB
taxlaw-2853	707	21	the	the	DET
taxlaw-2853	707	22	duty	duty	NOUN
taxlaw-2853	707	23	to	to	ADP
taxlaw-2853	707	24	clients	client	NOUN
taxlaw-2853	707	25	and	and	CCONJ
taxlaw-2853	707	26	the	the	DET
taxlaw-2853	707	27	duty	duty	NOUN
taxlaw-2853	707	28	to	to	ADP
taxlaw-2853	707	29	the	the	DET
taxlaw-2853	707	30	system.190	system.190	NOUN
taxlaw-2853	707	31	this	this	DET
taxlaw-2853	707	32	discussion	discussion	NOUN
taxlaw-2853	707	33	is	be	AUX
taxlaw-2853	707	34	also	also	ADV
taxlaw-2853	707	35	likely	likely	ADJ
taxlaw-2853	707	36	to	to	PART
taxlaw-2853	707	37	take	take	VERB
taxlaw-2853	707	38	into	into	ADP
taxlaw-2853	707	39	account	account	NOUN
taxlaw-2853	707	40	the	the	DET
taxlaw-2853	707	41	government	government	NOUN
taxlaw-2853	707	42	/	/	SYM
taxlaw-2853	707	43	taxpayer	taxpayer	NOUN
taxlaw-2853	707	44	resource	resource	NOUN
taxlaw-2853	707	45	imbalance	imbalance	NOUN
taxlaw-2853	707	46	,	,	PUNCT
taxlaw-2853	707	47	the	the	DET
taxlaw-2853	707	48	operation	operation	NOUN
taxlaw-2853	707	49	of	of	ADP
taxlaw-2853	707	50	our	our	PRON
taxlaw-2853	707	51	self	self	NOUN
taxlaw-2853	707	52	-	-	PUNCT
taxlaw-2853	707	53	assessment	assessment	NOUN
taxlaw-2853	707	54	system	system	NOUN
taxlaw-2853	707	55	,	,	PUNCT
taxlaw-2853	707	56	and	and	CCONJ
taxlaw-2853	707	57	the	the	DET
taxlaw-2853	707	58	role	role	NOUN
taxlaw-2853	707	59	of	of	ADP
taxlaw-2853	707	60	tax	tax	NOUN
taxlaw-2853	707	61	advisers	adviser	NOUN
taxlaw-2853	707	62	in	in	ADP
taxlaw-2853	707	63	compliance.191	compliance.191	NOUN
taxlaw-2853	707	64	the	the	DET
taxlaw-2853	707	65	discussion	discussion	NOUN
taxlaw-2853	707	66	may	may	AUX
taxlaw-2853	707	67	also	also	ADV
taxlaw-2853	707	68	reflect	reflect	VERB
taxlaw-2853	707	69	students	student	NOUN
taxlaw-2853	707	70	’	'	PUNCT
taxlaw-2853	707	71	concerns	concern	NOUN
taxlaw-2853	707	72	about	about	ADP
taxlaw-2853	707	73	the	the	DET
taxlaw-2853	707	74	reputation	reputation	NOUN
taxlaw-2853	707	75	of	of	ADP
taxlaw-2853	707	76	the	the	DET
taxlaw-2853	707	77	profession192	profession192	PROPN
taxlaw-2853	707	78	and	and	CCONJ
taxlaw-2853	707	79	how	how	SCONJ
taxlaw-2853	707	80	they	they	PRON
taxlaw-2853	707	81	will	will	AUX
taxlaw-2853	707	82	be	be	AUX
taxlaw-2853	707	83	perceived	perceive	VERB
taxlaw-2853	707	84	186	186	NUM
taxlaw-2853	708	1	see	see	VERB
taxlaw-2853	708	2	j.	j.	PROPN
taxlaw-2853	708	3	david	david	PROPN
taxlaw-2853	708	4	mason	mason	PROPN
taxlaw-2853	708	5	&	&	CCONJ
taxlaw-2853	708	6	linda	linda	PROPN
taxlaw-2853	708	7	garrett	garrett	PROPN
taxlaw-2853	708	8	levy	levy	PROPN
taxlaw-2853	708	9	,	,	PUNCT
taxlaw-2853	708	10	the	the	DET
taxlaw-2853	708	11	use	use	NOUN
taxlaw-2853	708	12	of	of	ADP
taxlaw-2853	708	13	the	the	DET
taxlaw-2853	708	14	latent	latent	NOUN
taxlaw-2853	708	15	constructs	construct	VERB
taxlaw-2853	708	16	method	method	NOUN
taxlaw-2853	708	17	in	in	ADP
taxlaw-2853	708	18	behavioral	behavioral	ADJ
taxlaw-2853	708	19	accounting	accounting	NOUN
taxlaw-2853	708	20	research	research	NOUN
taxlaw-2853	708	21	:	:	PUNCT
taxlaw-2853	708	22	the	the	DET
taxlaw-2853	708	23	measurement	measurement	NOUN
taxlaw-2853	708	24	of	of	ADP
taxlaw-2853	708	25	client	client	NOUN
taxlaw-2853	708	26	advocacy	advocacy	NOUN
taxlaw-2853	708	27	,	,	PUNCT
taxlaw-2853	708	28	13	13	NUM
taxlaw-2853	708	29	advances	advance	NOUN
taxlaw-2853	708	30	in	in	ADP
taxlaw-2853	708	31	tax	tax	NOUN
taxlaw-2853	708	32	.	.	PUNCT
taxlaw-2853	709	1	123	123	NUM
taxlaw-2853	709	2	(	(	PUNCT
taxlaw-2853	709	3	2001	2001	NUM
taxlaw-2853	709	4	)	)	PUNCT
taxlaw-2853	709	5	.	.	PUNCT
taxlaw-2853	710	1	187	187	NUM
taxlaw-2853	710	2	irs	irs	PROPN
taxlaw-2853	710	3	survey	survey	NOUN
taxlaw-2853	710	4	,	,	PUNCT
taxlaw-2853	710	5	supra	supra	PROPN
taxlaw-2853	710	6	note	note	PROPN
taxlaw-2853	710	7	157	157	NUM
taxlaw-2853	710	8	(	(	PUNCT
taxlaw-2853	710	9	question	question	NOUN
taxlaw-2853	710	10	10(a	10(a	NUM
taxlaw-2853	710	11	)	)	PUNCT
taxlaw-2853	710	12	,	,	PUNCT
taxlaw-2853	710	13	which	which	PRON
taxlaw-2853	710	14	gave	give	VERB
taxlaw-2853	710	15	a	a	DET
taxlaw-2853	710	16	scale	scale	NOUN
taxlaw-2853	710	17	of	of	ADP
taxlaw-2853	710	18	1	1	NUM
taxlaw-2853	710	19	-	-	SYM
taxlaw-2853	710	20	6	6	NUM
taxlaw-2853	710	21	)	)	PUNCT
taxlaw-2853	710	22	.	.	PUNCT
taxlaw-2853	711	1	188	188	NUM
taxlaw-2853	711	2	notably	notably	ADV
taxlaw-2853	711	3	,	,	PUNCT
taxlaw-2853	711	4	if	if	SCONJ
taxlaw-2853	711	5	taken	take	VERB
taxlaw-2853	711	6	to	to	ADP
taxlaw-2853	711	7	the	the	DET
taxlaw-2853	711	8	extreme	extreme	NOUN
taxlaw-2853	711	9	,	,	PUNCT
taxlaw-2853	711	10	this	this	DET
taxlaw-2853	711	11	approach	approach	NOUN
taxlaw-2853	711	12	could	could	AUX
taxlaw-2853	711	13	subject	subject	VERB
taxlaw-2853	711	14	both	both	CCONJ
taxlaw-2853	711	15	the	the	DET
taxlaw-2853	711	16	client	client	NOUN
taxlaw-2853	711	17	and	and	CCONJ
taxlaw-2853	711	18	the	the	DET
taxlaw-2853	711	19	adviser	adviser	NOUN
taxlaw-2853	711	20	to	to	ADP
taxlaw-2853	711	21	penalties	penalty	NOUN
taxlaw-2853	711	22	,	,	PUNCT
taxlaw-2853	711	23	and	and	CCONJ
taxlaw-2853	711	24	could	could	AUX
taxlaw-2853	711	25	constitute	constitute	VERB
taxlaw-2853	711	26	a	a	DET
taxlaw-2853	711	27	violation	violation	NOUN
taxlaw-2853	711	28	of	of	ADP
taxlaw-2853	711	29	the	the	DET
taxlaw-2853	711	30	circular	circular	ADJ
taxlaw-2853	711	31	230	230	NUM
taxlaw-2853	711	32	rules	rule	NOUN
taxlaw-2853	711	33	.	.	PUNCT
taxlaw-2853	712	1	189	189	NUM
taxlaw-2853	712	2	depending	depend	VERB
taxlaw-2853	712	3	on	on	ADP
taxlaw-2853	712	4	how	how	SCONJ
taxlaw-2853	712	5	one	one	PRON
taxlaw-2853	712	6	interprets	interpret	VERB
taxlaw-2853	712	7	the	the	DET
taxlaw-2853	712	8	term	term	NOUN
taxlaw-2853	712	9	“	"	PUNCT
taxlaw-2853	712	10	infraction	infraction	NOUN
taxlaw-2853	712	11	”	"	PUNCT
taxlaw-2853	712	12	,	,	PUNCT
taxlaw-2853	712	13	this	this	DET
taxlaw-2853	712	14	statement	statement	NOUN
taxlaw-2853	712	15	could	could	AUX
taxlaw-2853	712	16	alternatively	alternatively	ADV
taxlaw-2853	712	17	be	be	AUX
taxlaw-2853	712	18	understood	understand	VERB
taxlaw-2853	712	19	to	to	PART
taxlaw-2853	712	20	reflect	reflect	VERB
taxlaw-2853	712	21	a	a	DET
taxlaw-2853	712	22	legalist	legalist	ADJ
taxlaw-2853	712	23	approach	approach	NOUN
taxlaw-2853	712	24	.	.	PUNCT
taxlaw-2853	713	1	190	190	NUM
taxlaw-2853	713	2	see	see	NOUN
taxlaw-2853	713	3	infra	infra	NOUN
taxlaw-2853	713	4	part	part	NOUN
taxlaw-2853	713	5	iv.b.3.b	iv.b.3.b	PROPN
taxlaw-2853	713	6	.	.	PROPN
taxlaw-2853	713	7	191	191	NUM
taxlaw-2853	713	8	see	see	VERB
taxlaw-2853	713	9	infra	infra	NOUN
taxlaw-2853	713	10	part	part	NOUN
taxlaw-2853	713	11	iii.b.1.a	iii.b.1.a	PROPN
taxlaw-2853	713	12	.	.	PROPN
taxlaw-2853	713	13	192	192	NUM
taxlaw-2853	713	14	see	see	VERB
taxlaw-2853	713	15	infra	infra	NOUN
taxlaw-2853	713	16	part	part	NOUN
taxlaw-2853	713	17	iii.b.1.c	iii.b.1.c	NOUN
taxlaw-2853	713	18	.	.	PROPN
taxlaw-2853	713	19	2017	2017	NUM
taxlaw-2853	713	20	]	]	PUNCT
taxlaw-2853	713	21	fostering	foster	VERB
taxlaw-2853	713	22	ethical	ethical	ADJ
taxlaw-2853	713	23	professional	professional	ADJ
taxlaw-2853	713	24	identity	identity	NOUN
taxlaw-2853	713	25	in	in	ADP
taxlaw-2853	713	26	tax	tax	NOUN
taxlaw-2853	713	27	249	249	NUM
taxlaw-2853	713	28	(	(	PUNCT
taxlaw-2853	713	29	and	and	CCONJ
taxlaw-2853	713	30	how	how	SCONJ
taxlaw-2853	713	31	they	they	PRON
taxlaw-2853	713	32	will	will	AUX
taxlaw-2853	713	33	perceive	perceive	VERB
taxlaw-2853	713	34	themselves)193	themselves)193	NOUN
taxlaw-2853	713	35	as	as	ADP
taxlaw-2853	713	36	part	part	NOUN
taxlaw-2853	713	37	of	of	ADP
taxlaw-2853	713	38	the	the	DET
taxlaw-2853	713	39	tax	tax	NOUN
taxlaw-2853	713	40	profession	profession	NOUN
taxlaw-2853	713	41	.	.	PUNCT
taxlaw-2853	714	1	further	far	ADV
taxlaw-2853	714	2	,	,	PUNCT
taxlaw-2853	714	3	the	the	DET
taxlaw-2853	714	4	discussion	discussion	NOUN
taxlaw-2853	714	5	will	will	AUX
taxlaw-2853	714	6	be	be	AUX
taxlaw-2853	714	7	informed	inform	VERB
taxlaw-2853	714	8	by	by	ADP
taxlaw-2853	714	9	students	student	NOUN
taxlaw-2853	714	10	’	'	PUNCT
taxlaw-2853	714	11	views	view	NOUN
taxlaw-2853	714	12	about	about	ADP
taxlaw-2853	714	13	the	the	DET
taxlaw-2853	714	14	fairness	fairness	NOUN
taxlaw-2853	714	15	and	and	CCONJ
taxlaw-2853	714	16	complexity	complexity	NOUN
taxlaw-2853	714	17	of	of	ADP
taxlaw-2853	714	18	the	the	DET
taxlaw-2853	714	19	tax	tax	NOUN
taxlaw-2853	714	20	system	system	NOUN
taxlaw-2853	714	21	,	,	PUNCT
taxlaw-2853	714	22	and	and	CCONJ
taxlaw-2853	714	23	about	about	ADP
taxlaw-2853	714	24	how	how	SCONJ
taxlaw-2853	714	25	well	well	ADV
taxlaw-2853	714	26	government	government	NOUN
taxlaw-2853	714	27	uses	use	VERB
taxlaw-2853	714	28	the	the	DET
taxlaw-2853	714	29	tax	tax	NOUN
taxlaw-2853	714	30	dollars	dollar	NOUN
taxlaw-2853	714	31	collected	collect	VERB
taxlaw-2853	714	32	,	,	PUNCT
taxlaw-2853	714	33	among	among	ADP
taxlaw-2853	714	34	other	other	ADJ
taxlaw-2853	714	35	considerations	consideration	NOUN
taxlaw-2853	714	36	.	.	PUNCT
taxlaw-2853	715	1	as	as	ADP
taxlaw-2853	715	2	part	part	NOUN
taxlaw-2853	715	3	of	of	ADP
taxlaw-2853	715	4	this	this	DET
taxlaw-2853	715	5	larger	large	ADJ
taxlaw-2853	715	6	discussion	discussion	NOUN
taxlaw-2853	715	7	,	,	PUNCT
taxlaw-2853	715	8	i	i	PRON
taxlaw-2853	715	9	encourage	encourage	VERB
taxlaw-2853	715	10	students	student	NOUN
taxlaw-2853	715	11	to	to	PART
taxlaw-2853	715	12	articulate	articulate	VERB
taxlaw-2853	715	13	and	and	CCONJ
taxlaw-2853	715	14	challenge	challenge	VERB
taxlaw-2853	715	15	their	their	PRON
taxlaw-2853	715	16	assumptions	assumption	NOUN
taxlaw-2853	715	17	about	about	ADP
taxlaw-2853	715	18	the	the	DET
taxlaw-2853	715	19	role	role	NOUN
taxlaw-2853	715	20	they	they	PRON
taxlaw-2853	715	21	envision	envision	VERB
taxlaw-2853	715	22	.	.	PUNCT
taxlaw-2853	716	1	for	for	ADP
taxlaw-2853	716	2	example	example	NOUN
taxlaw-2853	716	3	,	,	PUNCT
taxlaw-2853	716	4	most	most	ADJ
taxlaw-2853	716	5	students	student	NOUN
taxlaw-2853	716	6	approach	approach	VERB
taxlaw-2853	716	7	the	the	DET
taxlaw-2853	716	8	analysis	analysis	NOUN
taxlaw-2853	716	9	from	from	ADP
taxlaw-2853	716	10	the	the	DET
taxlaw-2853	716	11	perspective	perspective	NOUN
taxlaw-2853	716	12	of	of	ADP
taxlaw-2853	716	13	being	be	AUX
taxlaw-2853	716	14	a	a	DET
taxlaw-2853	716	15	lawyer	lawyer	NOUN
taxlaw-2853	716	16	in	in	ADP
taxlaw-2853	716	17	private	private	ADJ
taxlaw-2853	716	18	practice	practice	NOUN
taxlaw-2853	716	19	.	.	PUNCT
taxlaw-2853	717	1	how	how	SCONJ
taxlaw-2853	717	2	might	might	AUX
taxlaw-2853	717	3	a	a	DET
taxlaw-2853	717	4	student	student	NOUN
taxlaw-2853	717	5	’s	’s	PART
taxlaw-2853	717	6	approach	approach	NOUN
taxlaw-2853	717	7	change	change	NOUN
taxlaw-2853	717	8	if	if	SCONJ
taxlaw-2853	717	9	the	the	DET
taxlaw-2853	717	10	government	government	NOUN
taxlaw-2853	717	11	was	be	AUX
taxlaw-2853	717	12	her	her	PRON
taxlaw-2853	717	13	client	client	NOUN
taxlaw-2853	717	14	?	?	PUNCT
taxlaw-2853	718	1	in	in	ADP
taxlaw-2853	718	2	addition	addition	NOUN
taxlaw-2853	718	3	,	,	PUNCT
taxlaw-2853	718	4	many	many	ADJ
taxlaw-2853	718	5	students	student	NOUN
taxlaw-2853	718	6	assume	assume	VERB
taxlaw-2853	718	7	that	that	SCONJ
taxlaw-2853	718	8	they	they	PRON
taxlaw-2853	718	9	are	be	AUX
taxlaw-2853	718	10	advising	advise	VERB
taxlaw-2853	718	11	in	in	ADP
taxlaw-2853	718	12	a	a	DET
taxlaw-2853	718	13	prospective	prospective	ADJ
taxlaw-2853	718	14	planning	planning	NOUN
taxlaw-2853	718	15	context	context	NOUN
taxlaw-2853	718	16	.	.	PUNCT
taxlaw-2853	719	1	how	how	SCONJ
taxlaw-2853	719	2	might	might	AUX
taxlaw-2853	719	3	a	a	DET
taxlaw-2853	719	4	student	student	NOUN
taxlaw-2853	719	5	’s	’s	PART
taxlaw-2853	719	6	approach	approach	NOUN
taxlaw-2853	719	7	change	change	NOUN
taxlaw-2853	719	8	if	if	SCONJ
taxlaw-2853	719	9	the	the	DET
taxlaw-2853	719	10	student	student	NOUN
taxlaw-2853	719	11	was	be	AUX
taxlaw-2853	719	12	advising	advise	VERB
taxlaw-2853	719	13	in	in	ADP
taxlaw-2853	719	14	a	a	DET
taxlaw-2853	719	15	retrospective	retrospective	ADJ
taxlaw-2853	719	16	controversy	controversy	NOUN
taxlaw-2853	719	17	context	context	NOUN
taxlaw-2853	719	18	or	or	CCONJ
taxlaw-2853	719	19	in	in	ADP
taxlaw-2853	719	20	a	a	DET
taxlaw-2853	719	21	pure	pure	ADJ
taxlaw-2853	719	22	compliance	compliance	NOUN
taxlaw-2853	719	23	context	context	NOUN
taxlaw-2853	719	24	where	where	SCONJ
taxlaw-2853	719	25	the	the	DET
taxlaw-2853	719	26	facts	fact	NOUN
taxlaw-2853	719	27	have	have	AUX
taxlaw-2853	719	28	already	already	ADV
taxlaw-2853	719	29	occurred	occur	VERB
taxlaw-2853	719	30	and	and	CCONJ
taxlaw-2853	719	31	the	the	DET
taxlaw-2853	719	32	only	only	ADJ
taxlaw-2853	719	33	question	question	NOUN
taxlaw-2853	719	34	is	be	AUX
taxlaw-2853	719	35	about	about	ADP
taxlaw-2853	719	36	how	how	SCONJ
taxlaw-2853	719	37	to	to	PART
taxlaw-2853	719	38	report	report	VERB
taxlaw-2853	719	39	them	they	PRON
taxlaw-2853	719	40	?	?	PUNCT
taxlaw-2853	720	1	and	and	CCONJ
taxlaw-2853	720	2	many	many	ADJ
taxlaw-2853	720	3	students	student	NOUN
taxlaw-2853	720	4	assume	assume	VERB
taxlaw-2853	720	5	that	that	SCONJ
taxlaw-2853	720	6	their	their	PRON
taxlaw-2853	720	7	clients	client	NOUN
taxlaw-2853	720	8	have	have	VERB
taxlaw-2853	720	9	bona	bona	ADJ
taxlaw-2853	720	10	fide	fide	ADJ
taxlaw-2853	720	11	business	business	NOUN
taxlaw-2853	720	12	reasons	reason	NOUN
taxlaw-2853	720	13	for	for	ADP
taxlaw-2853	720	14	the	the	DET
taxlaw-2853	720	15	matter	matter	NOUN
taxlaw-2853	720	16	with	with	ADP
taxlaw-2853	720	17	which	which	PRON
taxlaw-2853	720	18	they	they	PRON
taxlaw-2853	720	19	are	be	AUX
taxlaw-2853	720	20	seeking	seek	VERB
taxlaw-2853	720	21	assistance	assistance	NOUN
taxlaw-2853	720	22	.	.	PUNCT
taxlaw-2853	721	1	how	how	SCONJ
taxlaw-2853	721	2	might	might	AUX
taxlaw-2853	721	3	a	a	DET
taxlaw-2853	721	4	student	student	NOUN
taxlaw-2853	721	5	’s	’s	PART
taxlaw-2853	721	6	approach	approach	NOUN
taxlaw-2853	721	7	change	change	NOUN
taxlaw-2853	721	8	if	if	SCONJ
taxlaw-2853	721	9	the	the	DET
taxlaw-2853	721	10	client	client	NOUN
taxlaw-2853	721	11	’s	’s	PART
taxlaw-2853	721	12	primary	primary	ADJ
taxlaw-2853	721	13	motivation	motivation	NOUN
taxlaw-2853	721	14	for	for	ADP
taxlaw-2853	721	15	seeking	seek	VERB
taxlaw-2853	721	16	advice	advice	NOUN
taxlaw-2853	721	17	is	be	AUX
taxlaw-2853	721	18	clearly	clearly	ADV
taxlaw-2853	721	19	tax	tax	NOUN
taxlaw-2853	721	20	reduction	reduction	NOUN
taxlaw-2853	721	21	?	?	PUNCT
taxlaw-2853	722	1	ultimately	ultimately	ADV
taxlaw-2853	722	2	,	,	PUNCT
taxlaw-2853	722	3	discussions	discussion	NOUN
taxlaw-2853	722	4	of	of	ADP
taxlaw-2853	722	5	the	the	DET
taxlaw-2853	722	6	various	various	ADJ
taxlaw-2853	722	7	statements	statement	NOUN
taxlaw-2853	722	8	and	and	CCONJ
taxlaw-2853	722	9	of	of	ADP
taxlaw-2853	722	10	student	student	NOUN
taxlaw-2853	722	11	’s	’s	PART
taxlaw-2853	722	12	lawyering	lawyere	VERB
taxlaw-2853	722	13	philosophies	philosophy	NOUN
taxlaw-2853	722	14	all	all	PRON
taxlaw-2853	722	15	bleed	bleed	VERB
taxlaw-2853	722	16	together	together	ADV
taxlaw-2853	722	17	.	.	PUNCT
taxlaw-2853	723	1	this	this	PRON
taxlaw-2853	723	2	is	be	AUX
taxlaw-2853	723	3	by	by	ADP
taxlaw-2853	723	4	design	design	NOUN
taxlaw-2853	723	5	because	because	SCONJ
taxlaw-2853	723	6	the	the	DET
taxlaw-2853	723	7	specific	specific	ADJ
taxlaw-2853	723	8	statements	statement	NOUN
taxlaw-2853	723	9	about	about	ADP
taxlaw-2853	723	10	lawyering	lawyere	VERB
taxlaw-2853	723	11	values	value	NOUN
taxlaw-2853	723	12	and	and	CCONJ
taxlaw-2853	723	13	approaches	approach	NOUN
taxlaw-2853	723	14	are	be	AUX
taxlaw-2853	723	15	intended	intend	VERB
taxlaw-2853	723	16	to	to	PART
taxlaw-2853	723	17	help	help	VERB
taxlaw-2853	723	18	students	student	NOUN
taxlaw-2853	723	19	discover	discover	VERB
taxlaw-2853	723	20	who	who	PRON
taxlaw-2853	723	21	they	they	PRON
taxlaw-2853	723	22	are	be	AUX
taxlaw-2853	723	23	and	and	CCONJ
taxlaw-2853	723	24	want	want	VERB
taxlaw-2853	723	25	to	to	PART
taxlaw-2853	723	26	be	be	AUX
taxlaw-2853	723	27	as	as	ADP
taxlaw-2853	723	28	lawyers	lawyer	NOUN
taxlaw-2853	723	29	.	.	PUNCT
taxlaw-2853	724	1	the	the	DET
taxlaw-2853	724	2	hope	hope	NOUN
taxlaw-2853	724	3	is	be	AUX
taxlaw-2853	724	4	that	that	SCONJ
taxlaw-2853	724	5	,	,	PUNCT
taxlaw-2853	724	6	at	at	ADP
taxlaw-2853	724	7	the	the	DET
taxlaw-2853	724	8	end	end	NOUN
taxlaw-2853	724	9	of	of	ADP
taxlaw-2853	724	10	the	the	DET
taxlaw-2853	724	11	discussion	discussion	NOUN
taxlaw-2853	724	12	,	,	PUNCT
taxlaw-2853	724	13	students	student	NOUN
taxlaw-2853	724	14	will	will	AUX
taxlaw-2853	724	15	be	be	AUX
taxlaw-2853	724	16	better	well	ADV
taxlaw-2853	724	17	able	able	ADJ
taxlaw-2853	724	18	to	to	PART
taxlaw-2853	724	19	articulate	articulate	VERB
taxlaw-2853	724	20	a	a	DET
taxlaw-2853	724	21	vision	vision	NOUN
taxlaw-2853	724	22	for	for	ADP
taxlaw-2853	724	23	who	who	PRON
taxlaw-2853	724	24	they	they	PRON
taxlaw-2853	724	25	want	want	VERB
taxlaw-2853	724	26	to	to	PART
taxlaw-2853	724	27	be	be	AUX
taxlaw-2853	724	28	as	as	ADP
taxlaw-2853	724	29	a	a	DET
taxlaw-2853	724	30	tax	tax	NOUN
taxlaw-2853	724	31	lawyer	lawyer	NOUN
taxlaw-2853	724	32	,	,	PUNCT
taxlaw-2853	724	33	and	and	CCONJ
taxlaw-2853	724	34	students	student	NOUN
taxlaw-2853	724	35	will	will	AUX
taxlaw-2853	724	36	be	be	AUX
taxlaw-2853	724	37	able	able	ADJ
taxlaw-2853	724	38	to	to	PART
taxlaw-2853	724	39	articulate	articulate	VERB
taxlaw-2853	724	40	why	why	SCONJ
taxlaw-2853	724	41	that	that	SCONJ
taxlaw-2853	724	42	guiding	guide	VERB
taxlaw-2853	724	43	principle	principle	NOUN
taxlaw-2853	724	44	reflects	reflect	VERB
taxlaw-2853	724	45	their	their	PRON
taxlaw-2853	724	46	values	value	NOUN
taxlaw-2853	724	47	and	and	CCONJ
taxlaw-2853	724	48	the	the	DET
taxlaw-2853	724	49	values	value	NOUN
taxlaw-2853	724	50	of	of	ADP
taxlaw-2853	724	51	the	the	DET
taxlaw-2853	724	52	profession	profession	NOUN
taxlaw-2853	724	53	.	.	PUNCT
taxlaw-2853	725	1	c.	c.	NOUN
taxlaw-2853	725	2	exercise	exercise	PROPN
taxlaw-2853	725	3	,	,	PUNCT
taxlaw-2853	725	4	part	part	NOUN
taxlaw-2853	725	5	2	2	NUM
taxlaw-2853	725	6	–	–	PUNCT
taxlaw-2853	725	7	what	what	PRON
taxlaw-2853	725	8	does	do	AUX
taxlaw-2853	725	9	your	your	PRON
taxlaw-2853	725	10	professional	professional	ADJ
taxlaw-2853	725	11	identity	identity	NOUN
taxlaw-2853	725	12	mean	mean	VERB
taxlaw-2853	725	13	for	for	ADP
taxlaw-2853	725	14	your	your	PRON
taxlaw-2853	725	15	tax	tax	NOUN
taxlaw-2853	725	16	career	career	NOUN
taxlaw-2853	725	17	?	?	PUNCT
taxlaw-2853	726	1	once	once	SCONJ
taxlaw-2853	726	2	each	each	DET
taxlaw-2853	726	3	student	student	NOUN
taxlaw-2853	726	4	can	can	AUX
taxlaw-2853	726	5	articulate	articulate	VERB
taxlaw-2853	726	6	her	her	PRON
taxlaw-2853	726	7	tax	tax	NOUN
taxlaw-2853	726	8	lawyering	lawyere	VERB
taxlaw-2853	726	9	philosophy	philosophy	NOUN
taxlaw-2853	726	10	,	,	PUNCT
taxlaw-2853	726	11	she	she	PRON
taxlaw-2853	726	12	should	should	AUX
taxlaw-2853	726	13	begin	begin	VERB
taxlaw-2853	726	14	to	to	PART
taxlaw-2853	726	15	think	think	VERB
taxlaw-2853	726	16	about	about	ADP
taxlaw-2853	726	17	what	what	PRON
taxlaw-2853	726	18	that	that	DET
taxlaw-2853	726	19	professional	professional	ADJ
taxlaw-2853	726	20	identity	identity	NOUN
taxlaw-2853	726	21	means	mean	VERB
taxlaw-2853	726	22	for	for	ADP
taxlaw-2853	726	23	her	her	PRON
taxlaw-2853	726	24	career	career	NOUN
taxlaw-2853	726	25	.	.	PUNCT
taxlaw-2853	727	1	the	the	DET
taxlaw-2853	727	2	second	second	ADJ
taxlaw-2853	727	3	part	part	NOUN
taxlaw-2853	727	4	of	of	ADP
taxlaw-2853	727	5	the	the	DET
taxlaw-2853	727	6	exercise	exercise	NOUN
taxlaw-2853	727	7	is	be	AUX
taxlaw-2853	727	8	intended	intend	VERB
taxlaw-2853	727	9	to	to	PART
taxlaw-2853	727	10	help	help	VERB
taxlaw-2853	727	11	students	student	NOUN
taxlaw-2853	727	12	operationalize	operationalize	VERB
taxlaw-2853	727	13	their	their	PRON
taxlaw-2853	727	14	vision	vision	NOUN
taxlaw-2853	727	15	of	of	ADP
taxlaw-2853	727	16	tax	tax	NOUN
taxlaw-2853	727	17	lawyering	lawyering	NOUN
taxlaw-2853	727	18	.	.	PUNCT
taxlaw-2853	728	1	again	again	ADV
taxlaw-2853	728	2	,	,	PUNCT
taxlaw-2853	728	3	this	this	DET
taxlaw-2853	728	4	goal	goal	NOUN
taxlaw-2853	728	5	is	be	AUX
taxlaw-2853	728	6	achieved	achieve	VERB
taxlaw-2853	728	7	through	through	ADP
taxlaw-2853	728	8	a	a	DET
taxlaw-2853	728	9	series	series	NOUN
taxlaw-2853	728	10	of	of	ADP
taxlaw-2853	728	11	reflection	reflection	NOUN
taxlaw-2853	728	12	questions	question	NOUN
taxlaw-2853	728	13	and	and	CCONJ
taxlaw-2853	728	14	professor	professor	NOUN
taxlaw-2853	728	15	-	-	PUNCT
taxlaw-2853	728	16	facilitated	facilitate	VERB
taxlaw-2853	728	17	discussions	discussion	NOUN
taxlaw-2853	728	18	in	in	ADP
taxlaw-2853	728	19	which	which	PRON
taxlaw-2853	728	20	students	student	NOUN
taxlaw-2853	728	21	should	should	AUX
taxlaw-2853	728	22	actively	actively	ADV
taxlaw-2853	728	23	engage.194	engage.194	PROPN
taxlaw-2853	728	24	1	1	NUM
taxlaw-2853	728	25	.	.	PUNCT
taxlaw-2853	728	26	setting	set	VERB
taxlaw-2853	728	27	up	up	ADP
taxlaw-2853	728	28	the	the	DET
taxlaw-2853	728	29	discussion	discussion	NOUN
taxlaw-2853	728	30	two	two	NUM
taxlaw-2853	728	31	key	key	ADJ
taxlaw-2853	728	32	questions	question	NOUN
taxlaw-2853	728	33	engage	engage	VERB
taxlaw-2853	728	34	students	student	NOUN
taxlaw-2853	728	35	on	on	ADP
taxlaw-2853	728	36	these	these	DET
taxlaw-2853	728	37	issues	issue	NOUN
taxlaw-2853	728	38	.	.	PUNCT
taxlaw-2853	729	1	first	first	ADV
taxlaw-2853	729	2	,	,	PUNCT
taxlaw-2853	729	3	i	i	PRON
taxlaw-2853	729	4	ask	ask	VERB
taxlaw-2853	729	5	what	what	PRON
taxlaw-2853	729	6	a	a	DET
taxlaw-2853	729	7	student	student	NOUN
taxlaw-2853	729	8	’s	’s	PART
taxlaw-2853	729	9	professional	professional	ADJ
taxlaw-2853	729	10	identity	identity	NOUN
taxlaw-2853	729	11	means	mean	VERB
taxlaw-2853	729	12	for	for	ADP
taxlaw-2853	729	13	the	the	DET
taxlaw-2853	729	14	type	type	NOUN
taxlaw-2853	729	15	of	of	ADP
taxlaw-2853	729	16	job	job	NOUN
taxlaw-2853	729	17	she	she	PRON
taxlaw-2853	729	18	wants	want	VERB
taxlaw-2853	729	19	to	to	PART
taxlaw-2853	729	20	pursue	pursue	VERB
taxlaw-2853	729	21	.	.	PUNCT
taxlaw-2853	730	1	second	second	ADV
taxlaw-2853	730	2	,	,	PUNCT
taxlaw-2853	730	3	i	i	PRON
taxlaw-2853	730	4	ask	ask	VERB
taxlaw-2853	730	5	students	student	NOUN
taxlaw-2853	730	6	to	to	PART
taxlaw-2853	730	7	envision	envision	VERB
taxlaw-2853	730	8	ways	way	NOUN
taxlaw-2853	730	9	in	in	ADP
taxlaw-2853	730	10	which	which	PRON
taxlaw-2853	730	11	their	their	PRON
taxlaw-2853	730	12	tax	tax	NOUN
taxlaw-2853	730	13	practice	practice	NOUN
taxlaw-2853	730	14	could	could	AUX
taxlaw-2853	730	15	test	test	VERB
taxlaw-2853	730	16	their	their	PRON
taxlaw-2853	730	17	ability	ability	NOUN
taxlaw-2853	730	18	to	to	PART
taxlaw-2853	730	19	adhere	adhere	VERB
taxlaw-2853	730	20	to	to	ADP
taxlaw-2853	730	21	their	their	PRON
taxlaw-2853	730	22	professional	professional	ADJ
taxlaw-2853	730	23	identity	identity	NOUN
taxlaw-2853	730	24	,	,	PUNCT
taxlaw-2853	730	25	and	and	CCONJ
taxlaw-2853	730	26	i	i	PRON
taxlaw-2853	730	27	ask	ask	VERB
taxlaw-2853	730	28	students	student	NOUN
taxlaw-2853	730	29	how	how	SCONJ
taxlaw-2853	730	30	they	they	PRON
taxlaw-2853	730	31	would	would	AUX
taxlaw-2853	730	32	respond	respond	VERB
taxlaw-2853	730	33	in	in	ADP
taxlaw-2853	730	34	those	those	DET
taxlaw-2853	730	35	situations	situation	NOUN
taxlaw-2853	730	36	.	.	PUNCT
taxlaw-2853	731	1	i	i	PRON
taxlaw-2853	731	2	typically	typically	ADV
taxlaw-2853	731	3	spend	spend	VERB
taxlaw-2853	731	4	one	one	NUM
taxlaw-2853	731	5	hour	hour	NOUN
taxlaw-2853	731	6	on	on	ADP
taxlaw-2853	731	7	this	this	DET
taxlaw-2853	731	8	discussion	discussion	NOUN
taxlaw-2853	731	9	,	,	PUNCT
taxlaw-2853	731	10	and	and	CCONJ
taxlaw-2853	731	11	i	i	PRON
taxlaw-2853	731	12	engage	engage	VERB
taxlaw-2853	731	13	in	in	ADP
taxlaw-2853	731	14	this	this	DET
taxlaw-2853	731	15	discussion	discussion	NOUN
taxlaw-2853	731	16	with	with	ADP
taxlaw-2853	731	17	students	student	NOUN
taxlaw-2853	731	18	immediately	immediately	ADV
taxlaw-2853	731	19	after	after	ADP
taxlaw-2853	731	20	the	the	DET
taxlaw-2853	731	21	discussion	discussion	NOUN
taxlaw-2853	731	22	from	from	ADP
taxlaw-2853	731	23	the	the	DET
taxlaw-2853	731	24	first	first	ADJ
taxlaw-2853	731	25	part	part	NOUN
taxlaw-2853	731	26	of	of	ADP
taxlaw-2853	731	27	the	the	DET
taxlaw-2853	731	28	exercise	exercise	NOUN
taxlaw-2853	731	29	.	.	PUNCT
taxlaw-2853	732	1	the	the	DET
taxlaw-2853	732	2	two	two	NUM
taxlaw-2853	732	3	parts	part	NOUN
taxlaw-2853	732	4	of	of	ADP
taxlaw-2853	732	5	the	the	DET
taxlaw-2853	732	6	exercise	exercise	NOUN
taxlaw-2853	732	7	could	could	AUX
taxlaw-2853	732	8	,	,	PUNCT
taxlaw-2853	732	9	however	however	ADV
taxlaw-2853	732	10	,	,	PUNCT
taxlaw-2853	732	11	be	be	AUX
taxlaw-2853	732	12	separated	separate	VERB
taxlaw-2853	732	13	in	in	ADP
taxlaw-2853	732	14	time	time	NOUN
taxlaw-2853	732	15	;	;	PUNCT
taxlaw-2853	732	16	they	they	PRON
taxlaw-2853	732	17	need	need	AUX
taxlaw-2853	732	18	not	not	PART
taxlaw-2853	732	19	occur	occur	VERB
taxlaw-2853	732	20	in	in	ADP
taxlaw-2853	732	21	the	the	DET
taxlaw-2853	732	22	same	same	ADJ
taxlaw-2853	732	23	2hour	2hour	NUM
taxlaw-2853	732	24	class	class	NOUN
taxlaw-2853	732	25	session	session	NOUN
taxlaw-2853	732	26	.	.	PUNCT
taxlaw-2853	733	1	however	however	ADV
taxlaw-2853	733	2	,	,	PUNCT
taxlaw-2853	733	3	part	part	NOUN
taxlaw-2853	733	4	1	1	NUM
taxlaw-2853	733	5	(	(	PUNCT
taxlaw-2853	733	6	in	in	ADP
taxlaw-2853	733	7	which	which	PRON
taxlaw-2853	733	8	students	student	NOUN
taxlaw-2853	733	9	work	work	VERB
taxlaw-2853	733	10	to	to	PART
taxlaw-2853	733	11	figure	figure	VERB
taxlaw-2853	733	12	out	out	ADP
taxlaw-2853	733	13	their	their	PRON
taxlaw-2853	733	14	lawyering	lawyere	VERB
taxlaw-2853	733	15	193	193	NUM
taxlaw-2853	733	16	i	i	PRON
taxlaw-2853	733	17	have	have	AUX
taxlaw-2853	733	18	had	have	VERB
taxlaw-2853	733	19	a	a	DET
taxlaw-2853	733	20	number	number	NOUN
taxlaw-2853	733	21	of	of	ADP
taxlaw-2853	733	22	students	student	NOUN
taxlaw-2853	733	23	express	express	VERB
taxlaw-2853	733	24	to	to	ADP
taxlaw-2853	733	25	me	i	PRON
taxlaw-2853	733	26	concern	concern	NOUN
taxlaw-2853	733	27	about	about	ADP
taxlaw-2853	733	28	joining	join	VERB
taxlaw-2853	733	29	a	a	DET
taxlaw-2853	733	30	profession	profession	NOUN
taxlaw-2853	733	31	that	that	PRON
taxlaw-2853	733	32	helps	help	VERB
taxlaw-2853	733	33	people	people	NOUN
taxlaw-2853	733	34	reduce	reduce	VERB
taxlaw-2853	733	35	their	their	PRON
taxlaw-2853	733	36	taxes	taxis	NOUN
taxlaw-2853	733	37	.	.	PUNCT
taxlaw-2853	734	1	some	some	PRON
taxlaw-2853	734	2	of	of	ADP
taxlaw-2853	734	3	these	these	DET
taxlaw-2853	734	4	students	student	NOUN
taxlaw-2853	734	5	came	come	VERB
taxlaw-2853	734	6	to	to	ADP
taxlaw-2853	734	7	law	law	NOUN
taxlaw-2853	734	8	school	school	NOUN
taxlaw-2853	734	9	because	because	SCONJ
taxlaw-2853	734	10	of	of	ADP
taxlaw-2853	734	11	their	their	PRON
taxlaw-2853	734	12	interest	interest	NOUN
taxlaw-2853	734	13	in	in	ADP
taxlaw-2853	734	14	social	social	ADJ
taxlaw-2853	734	15	justice	justice	NOUN
taxlaw-2853	734	16	and	and	CCONJ
taxlaw-2853	734	17	public	public	ADJ
taxlaw-2853	734	18	good	good	NOUN
taxlaw-2853	734	19	,	,	PUNCT
taxlaw-2853	734	20	and	and	CCONJ
taxlaw-2853	734	21	they	they	PRON
taxlaw-2853	734	22	wonder	wonder	VERB
taxlaw-2853	734	23	whether	whether	SCONJ
taxlaw-2853	734	24	they	they	PRON
taxlaw-2853	734	25	are	be	AUX
taxlaw-2853	734	26	“	"	PUNCT
taxlaw-2853	734	27	selling	sell	VERB
taxlaw-2853	734	28	out	out	ADP
taxlaw-2853	734	29	”	"	PUNCT
taxlaw-2853	734	30	and	and	CCONJ
taxlaw-2853	734	31	whether	whether	SCONJ
taxlaw-2853	734	32	it	it	PRON
taxlaw-2853	734	33	is	be	AUX
taxlaw-2853	734	34	possible	possible	ADJ
taxlaw-2853	734	35	to	to	PART
taxlaw-2853	734	36	“	"	PUNCT
taxlaw-2853	734	37	still	still	ADV
taxlaw-2853	734	38	be	be	AUX
taxlaw-2853	734	39	a	a	DET
taxlaw-2853	734	40	good	good	ADJ
taxlaw-2853	734	41	person	person	NOUN
taxlaw-2853	734	42	”	"	PUNCT
taxlaw-2853	734	43	if	if	SCONJ
taxlaw-2853	734	44	they	they	PRON
taxlaw-2853	734	45	do	do	VERB
taxlaw-2853	734	46	tax	tax	NOUN
taxlaw-2853	734	47	work	work	NOUN
taxlaw-2853	734	48	.	.	PUNCT
taxlaw-2853	735	1	in	in	ADP
taxlaw-2853	735	2	response	response	NOUN
taxlaw-2853	735	3	,	,	PUNCT
taxlaw-2853	735	4	i	i	PRON
taxlaw-2853	735	5	try	try	VERB
taxlaw-2853	735	6	to	to	PART
taxlaw-2853	735	7	encourage	encourage	VERB
taxlaw-2853	735	8	students	student	NOUN
taxlaw-2853	735	9	to	to	PART
taxlaw-2853	735	10	consider	consider	VERB
taxlaw-2853	735	11	carefully	carefully	ADV
taxlaw-2853	735	12	the	the	DET
taxlaw-2853	735	13	sector	sector	NOUN
taxlaw-2853	735	14	and	and	CCONJ
taxlaw-2853	735	15	practice	practice	NOUN
taxlaw-2853	735	16	area	area	NOUN
taxlaw-2853	735	17	in	in	ADP
taxlaw-2853	735	18	which	which	PRON
taxlaw-2853	735	19	they	they	PRON
taxlaw-2853	735	20	choose	choose	VERB
taxlaw-2853	735	21	to	to	PART
taxlaw-2853	735	22	work	work	VERB
taxlaw-2853	735	23	;	;	PUNCT
taxlaw-2853	735	24	perhaps	perhaps	ADV
taxlaw-2853	735	25	students	student	NOUN
taxlaw-2853	735	26	with	with	ADP
taxlaw-2853	735	27	these	these	DET
taxlaw-2853	735	28	concerns	concern	NOUN
taxlaw-2853	735	29	should	should	AUX
taxlaw-2853	735	30	consider	consider	VERB
taxlaw-2853	735	31	working	work	VERB
taxlaw-2853	735	32	for	for	ADP
taxlaw-2853	735	33	the	the	DET
taxlaw-2853	735	34	government	government	NOUN
taxlaw-2853	735	35	.	.	PUNCT
taxlaw-2853	736	1	see	see	VERB
taxlaw-2853	736	2	infra	infra	NOUN
taxlaw-2853	736	3	part	part	NOUN
taxlaw-2853	736	4	iv.c.2.a	iv.c.2.a	ADJ
taxlaw-2853	736	5	.	.	PUNCT
taxlaw-2853	737	1	i	i	PRON
taxlaw-2853	737	2	also	also	ADV
taxlaw-2853	737	3	encourage	encourage	VERB
taxlaw-2853	737	4	students	student	NOUN
taxlaw-2853	737	5	to	to	PART
taxlaw-2853	737	6	try	try	VERB
taxlaw-2853	737	7	to	to	PART
taxlaw-2853	737	8	articulate	articulate	VERB
taxlaw-2853	737	9	(	(	PUNCT
taxlaw-2853	737	10	and	and	CCONJ
taxlaw-2853	737	11	then	then	ADV
taxlaw-2853	737	12	implement	implement	VERB
taxlaw-2853	737	13	)	)	PUNCT
taxlaw-2853	737	14	a	a	DET
taxlaw-2853	737	15	statement	statement	NOUN
taxlaw-2853	737	16	of	of	ADP
taxlaw-2853	737	17	professional	professional	ADJ
taxlaw-2853	737	18	identity	identity	NOUN
taxlaw-2853	737	19	and	and	CCONJ
taxlaw-2853	737	20	purpose	purpose	NOUN
taxlaw-2853	737	21	that	that	PRON
taxlaw-2853	737	22	resonates	resonate	VERB
taxlaw-2853	737	23	with	with	ADP
taxlaw-2853	737	24	them	they	PRON
taxlaw-2853	737	25	.	.	PUNCT
taxlaw-2853	738	1	for	for	ADP
taxlaw-2853	738	2	example	example	NOUN
taxlaw-2853	738	3	,	,	PUNCT
taxlaw-2853	738	4	a	a	DET
taxlaw-2853	738	5	student	student	NOUN
taxlaw-2853	738	6	who	who	PRON
taxlaw-2853	738	7	cares	care	VERB
taxlaw-2853	738	8	about	about	ADP
taxlaw-2853	738	9	social	social	ADJ
taxlaw-2853	738	10	justice	justice	NOUN
taxlaw-2853	738	11	seemed	seem	VERB
taxlaw-2853	738	12	more	more	ADV
taxlaw-2853	738	13	able	able	ADJ
taxlaw-2853	738	14	to	to	PART
taxlaw-2853	738	15	accept	accept	VERB
taxlaw-2853	738	16	her	her	PRON
taxlaw-2853	738	17	interest	interest	NOUN
taxlaw-2853	738	18	in	in	ADP
taxlaw-2853	738	19	a	a	DET
taxlaw-2853	738	20	tax	tax	NOUN
taxlaw-2853	738	21	career	career	NOUN
taxlaw-2853	738	22	when	when	SCONJ
taxlaw-2853	738	23	she	she	PRON
taxlaw-2853	738	24	viewed	view	VERB
taxlaw-2853	738	25	her	her	PRON
taxlaw-2853	738	26	potential	potential	ADJ
taxlaw-2853	738	27	role	role	NOUN
taxlaw-2853	738	28	as	as	ADP
taxlaw-2853	738	29	one	one	NUM
taxlaw-2853	738	30	in	in	ADP
taxlaw-2853	738	31	which	which	PRON
taxlaw-2853	738	32	she	she	PRON
taxlaw-2853	738	33	“	"	PUNCT
taxlaw-2853	738	34	helps	help	VERB
taxlaw-2853	738	35	taxpayers	taxpayer	NOUN
taxlaw-2853	738	36	to	to	PART
taxlaw-2853	738	37	comply	comply	VERB
taxlaw-2853	738	38	with	with	ADP
taxlaw-2853	738	39	the	the	DET
taxlaw-2853	738	40	law	law	NOUN
taxlaw-2853	738	41	and	and	CCONJ
taxlaw-2853	738	42	pay	pay	VERB
taxlaw-2853	738	43	their	their	PRON
taxlaw-2853	738	44	fair	fair	ADJ
taxlaw-2853	738	45	share	share	NOUN
taxlaw-2853	738	46	.	.	PUNCT
taxlaw-2853	738	47	”	"	PUNCT
taxlaw-2853	739	1	194	194	NUM
taxlaw-2853	739	2	see	see	VERB
taxlaw-2853	739	3	supra	supra	PROPN
taxlaw-2853	739	4	part	part	NOUN
taxlaw-2853	739	5	iv.b.2.b	iv.b.2.b	PROPN
taxlaw-2853	739	6	.	.	PUNCT
taxlaw-2853	740	1	(	(	PUNCT
taxlaw-2853	740	2	discussing	discuss	VERB
taxlaw-2853	740	3	key	key	ADJ
taxlaw-2853	740	4	pedagogical	pedagogical	ADJ
taxlaw-2853	740	5	techniques	technique	NOUN
taxlaw-2853	740	6	)	)	PUNCT
taxlaw-2853	740	7	.	.	PUNCT
taxlaw-2853	741	1	these	these	DET
taxlaw-2853	741	2	pedagogical	pedagogical	ADJ
taxlaw-2853	741	3	approaches	approach	NOUN
taxlaw-2853	741	4	are	be	AUX
taxlaw-2853	741	5	equally	equally	ADV
taxlaw-2853	741	6	applicable	applicable	ADJ
taxlaw-2853	741	7	to	to	ADP
taxlaw-2853	741	8	the	the	DET
taxlaw-2853	741	9	second	second	ADJ
taxlaw-2853	741	10	part	part	NOUN
taxlaw-2853	741	11	of	of	ADP
taxlaw-2853	741	12	the	the	DET
taxlaw-2853	741	13	exercise	exercise	NOUN
taxlaw-2853	741	14	.	.	PUNCT
taxlaw-2853	742	1	250	250	NUM
taxlaw-2853	742	2	columbia	columbia	PROPN
taxlaw-2853	742	3	journal	journal	PROPN
taxlaw-2853	742	4	of	of	ADP
taxlaw-2853	742	5	tax	tax	NOUN
taxlaw-2853	742	6	law	law	NOUN
taxlaw-2853	742	7	[	[	X
taxlaw-2853	742	8	vol.8:215	vol.8:215	ADJ
taxlaw-2853	742	9	philosophies	philosophy	NOUN
taxlaw-2853	742	10	and	and	CCONJ
taxlaw-2853	742	11	reasons	reason	NOUN
taxlaw-2853	742	12	for	for	ADP
taxlaw-2853	742	13	adopting	adopt	VERB
taxlaw-2853	742	14	their	their	PRON
taxlaw-2853	742	15	approach	approach	NOUN
taxlaw-2853	742	16	)	)	PUNCT
taxlaw-2853	742	17	must	must	AUX
taxlaw-2853	742	18	occur	occur	VERB
taxlaw-2853	742	19	before	before	ADP
taxlaw-2853	742	20	part	part	NOUN
taxlaw-2853	742	21	2	2	NUM
taxlaw-2853	742	22	of	of	ADP
taxlaw-2853	742	23	the	the	DET
taxlaw-2853	742	24	exercise	exercise	NOUN
taxlaw-2853	742	25	,	,	PUNCT
taxlaw-2853	742	26	which	which	PRON
taxlaw-2853	742	27	focuses	focus	VERB
taxlaw-2853	742	28	on	on	ADP
taxlaw-2853	742	29	operationalizing	operationalize	VERB
taxlaw-2853	742	30	the	the	DET
taxlaw-2853	742	31	professional	professional	ADJ
taxlaw-2853	742	32	identity	identity	NOUN
taxlaw-2853	742	33	they	they	PRON
taxlaw-2853	742	34	developed	develop	VERB
taxlaw-2853	742	35	in	in	ADP
taxlaw-2853	742	36	part	part	NOUN
taxlaw-2853	742	37	1	1	NUM
taxlaw-2853	742	38	.	.	PUNCT
taxlaw-2853	743	1	the	the	DET
taxlaw-2853	743	2	second	second	ADJ
taxlaw-2853	743	3	part	part	NOUN
taxlaw-2853	743	4	of	of	ADP
taxlaw-2853	743	5	this	this	DET
taxlaw-2853	743	6	exercise	exercise	NOUN
taxlaw-2853	743	7	technically	technically	ADV
taxlaw-2853	743	8	contains	contain	VERB
taxlaw-2853	743	9	two	two	NUM
taxlaw-2853	743	10	distinct	distinct	ADJ
taxlaw-2853	743	11	parts	part	NOUN
taxlaw-2853	743	12	—	—	PUNCT
taxlaw-2853	743	13	using	use	VERB
taxlaw-2853	743	14	professional	professional	ADJ
taxlaw-2853	743	15	identity	identity	NOUN
taxlaw-2853	743	16	to	to	PART
taxlaw-2853	743	17	find	find	VERB
taxlaw-2853	743	18	the	the	DET
taxlaw-2853	743	19	“	"	PUNCT
taxlaw-2853	743	20	right	right	ADJ
taxlaw-2853	743	21	”	"	PUNCT
taxlaw-2853	743	22	job	job	NOUN
taxlaw-2853	743	23	and	and	CCONJ
taxlaw-2853	743	24	implementing	implement	VERB
taxlaw-2853	743	25	professional	professional	ADJ
taxlaw-2853	743	26	identity	identity	NOUN
taxlaw-2853	743	27	in	in	ADP
taxlaw-2853	743	28	practice	practice	NOUN
taxlaw-2853	743	29	in	in	ADP
taxlaw-2853	743	30	the	the	DET
taxlaw-2853	743	31	face	face	NOUN
taxlaw-2853	743	32	of	of	ADP
taxlaw-2853	743	33	challenges	challenge	NOUN
taxlaw-2853	743	34	.	.	PUNCT
taxlaw-2853	744	1	the	the	DET
taxlaw-2853	744	2	remainder	remainder	NOUN
taxlaw-2853	744	3	of	of	ADP
taxlaw-2853	744	4	this	this	DET
taxlaw-2853	744	5	section	section	NOUN
taxlaw-2853	744	6	elaborates	elaborate	VERB
taxlaw-2853	744	7	on	on	ADP
taxlaw-2853	744	8	both	both	PRON
taxlaw-2853	744	9	in	in	ADP
taxlaw-2853	744	10	order	order	NOUN
taxlaw-2853	744	11	to	to	PART
taxlaw-2853	744	12	help	help	VERB
taxlaw-2853	744	13	each	each	DET
taxlaw-2853	744	14	student	student	NOUN
taxlaw-2853	744	15	explore	explore	VERB
taxlaw-2853	744	16	what	what	PRON
taxlaw-2853	744	17	it	it	PRON
taxlaw-2853	744	18	would	would	AUX
taxlaw-2853	744	19	mean	mean	VERB
taxlaw-2853	744	20	for	for	SCONJ
taxlaw-2853	744	21	her	she	PRON
taxlaw-2853	744	22	to	to	PART
taxlaw-2853	744	23	practice	practice	VERB
taxlaw-2853	744	24	in	in	ADP
taxlaw-2853	744	25	accordance	accordance	NOUN
taxlaw-2853	744	26	with	with	ADP
taxlaw-2853	744	27	her	her	PRON
taxlaw-2853	744	28	ethical	ethical	ADJ
taxlaw-2853	744	29	professional	professional	ADJ
taxlaw-2853	744	30	identity	identity	NOUN
taxlaw-2853	744	31	.	.	PUNCT
taxlaw-2853	745	1	2	2	X
taxlaw-2853	745	2	.	.	X
taxlaw-2853	745	3	substance	substance	NOUN
taxlaw-2853	745	4	of	of	ADP
taxlaw-2853	745	5	the	the	DET
taxlaw-2853	745	6	discussion	discussion	NOUN
taxlaw-2853	745	7	i.	i.	NOUN
taxlaw-2853	745	8	using	use	VERB
taxlaw-2853	745	9	professional	professional	ADJ
taxlaw-2853	745	10	identity	identity	NOUN
taxlaw-2853	745	11	to	to	PART
taxlaw-2853	745	12	find	find	VERB
taxlaw-2853	745	13	a	a	DET
taxlaw-2853	745	14	job	job	NOUN
taxlaw-2853	745	15	/	/	SYM
taxlaw-2853	745	16	employer	employer	NOUN
taxlaw-2853	745	17	that	that	PRON
taxlaw-2853	745	18	is	be	AUX
taxlaw-2853	745	19	a	a	DET
taxlaw-2853	745	20	“	"	PUNCT
taxlaw-2853	745	21	good	good	ADJ
taxlaw-2853	745	22	fit	fit	NOUN
taxlaw-2853	745	23	”	"	PUNCT
taxlaw-2853	745	24	the	the	DET
taxlaw-2853	745	25	question	question	NOUN
taxlaw-2853	745	26	presented	present	VERB
taxlaw-2853	745	27	to	to	ADP
taxlaw-2853	745	28	students	student	NOUN
taxlaw-2853	745	29	in	in	ADP
taxlaw-2853	745	30	this	this	DET
taxlaw-2853	745	31	part	part	NOUN
taxlaw-2853	745	32	of	of	ADP
taxlaw-2853	745	33	the	the	DET
taxlaw-2853	745	34	exercise	exercise	NOUN
taxlaw-2853	745	35	is	be	AUX
taxlaw-2853	745	36	,	,	PUNCT
taxlaw-2853	745	37	“	"	PUNCT
taxlaw-2853	745	38	what	what	PRON
taxlaw-2853	745	39	does	do	AUX
taxlaw-2853	745	40	your	your	PRON
taxlaw-2853	745	41	professional	professional	ADJ
taxlaw-2853	745	42	identity	identity	NOUN
taxlaw-2853	745	43	mean	mean	VERB
taxlaw-2853	745	44	for	for	SCONJ
taxlaw-2853	745	45	what	what	DET
taxlaw-2853	745	46	type	type	NOUN
taxlaw-2853	745	47	of	of	ADP
taxlaw-2853	745	48	career	career	NOUN
taxlaw-2853	745	49	you	you	PRON
taxlaw-2853	745	50	would	would	AUX
taxlaw-2853	745	51	like	like	VERB
taxlaw-2853	745	52	to	to	PART
taxlaw-2853	745	53	pursue	pursue	VERB
taxlaw-2853	745	54	?	?	PUNCT
taxlaw-2853	746	1	consider	consider	VERB
taxlaw-2853	746	2	practice	practice	NOUN
taxlaw-2853	746	3	sector	sector	NOUN
taxlaw-2853	746	4	(	(	PUNCT
taxlaw-2853	746	5	e.g.	e.g.	ADV
taxlaw-2853	746	6	,	,	PUNCT
taxlaw-2853	746	7	private	private	ADJ
taxlaw-2853	746	8	practice	practice	NOUN
taxlaw-2853	746	9	vs.	vs.	ADP
taxlaw-2853	746	10	government	government	NOUN
taxlaw-2853	746	11	)	)	PUNCT
taxlaw-2853	746	12	,	,	PUNCT
taxlaw-2853	746	13	practice	practice	NOUN
taxlaw-2853	746	14	area	area	NOUN
taxlaw-2853	746	15	(	(	PUNCT
taxlaw-2853	746	16	e.g.	e.g.	ADV
taxlaw-2853	746	17	,	,	PUNCT
taxlaw-2853	746	18	business	business	NOUN
taxlaw-2853	746	19	tax	tax	NOUN
taxlaw-2853	746	20	planning	planning	NOUN
taxlaw-2853	746	21	,	,	PUNCT
taxlaw-2853	746	22	estate	estate	NOUN
taxlaw-2853	746	23	tax	tax	NOUN
taxlaw-2853	746	24	planning	planning	NOUN
taxlaw-2853	746	25	,	,	PUNCT
taxlaw-2853	746	26	controversy	controversy	NOUN
taxlaw-2853	746	27	)	)	PUNCT
taxlaw-2853	746	28	,	,	PUNCT
taxlaw-2853	746	29	and	and	CCONJ
taxlaw-2853	746	30	particular	particular	ADJ
taxlaw-2853	746	31	employer	employer	NOUN
taxlaw-2853	746	32	within	within	ADP
taxlaw-2853	746	33	a	a	DET
taxlaw-2853	746	34	sector	sector	NOUN
taxlaw-2853	746	35	and	and	CCONJ
taxlaw-2853	746	36	practice	practice	NOUN
taxlaw-2853	746	37	area	area	NOUN
taxlaw-2853	746	38	.	.	PUNCT
taxlaw-2853	746	39	”	"	PUNCT
taxlaw-2853	747	1	students	student	NOUN
taxlaw-2853	747	2	are	be	AUX
taxlaw-2853	747	3	,	,	PUNCT
taxlaw-2853	747	4	again	again	ADV
taxlaw-2853	747	5	,	,	PUNCT
taxlaw-2853	747	6	divided	divide	VERB
taxlaw-2853	747	7	into	into	ADP
taxlaw-2853	747	8	small	small	ADJ
taxlaw-2853	747	9	groups	group	NOUN
taxlaw-2853	747	10	and	and	CCONJ
taxlaw-2853	747	11	asked	ask	VERB
taxlaw-2853	747	12	to	to	PART
taxlaw-2853	747	13	reflect	reflect	VERB
taxlaw-2853	747	14	upon	upon	SCONJ
taxlaw-2853	747	15	and	and	CCONJ
taxlaw-2853	747	16	discuss	discuss	VERB
taxlaw-2853	747	17	the	the	DET
taxlaw-2853	747	18	question	question	NOUN
taxlaw-2853	747	19	within	within	ADP
taxlaw-2853	747	20	their	their	PRON
taxlaw-2853	747	21	groups	group	NOUN
taxlaw-2853	747	22	.	.	PUNCT
taxlaw-2853	748	1	then	then	ADV
taxlaw-2853	748	2	,	,	PUNCT
taxlaw-2853	748	3	the	the	DET
taxlaw-2853	748	4	students	student	NOUN
taxlaw-2853	748	5	reconvene	reconvene	VERB
taxlaw-2853	748	6	as	as	ADP
taxlaw-2853	748	7	a	a	DET
taxlaw-2853	748	8	group	group	NOUN
taxlaw-2853	748	9	and	and	CCONJ
taxlaw-2853	748	10	engage	engage	VERB
taxlaw-2853	748	11	in	in	ADP
taxlaw-2853	748	12	a	a	DET
taxlaw-2853	748	13	professor	professor	NOUN
taxlaw-2853	748	14	-	-	PUNCT
taxlaw-2853	748	15	led	lead	VERB
taxlaw-2853	748	16	discussion	discussion	NOUN
taxlaw-2853	748	17	.	.	PUNCT
taxlaw-2853	749	1	the	the	DET
taxlaw-2853	749	2	professor	professor	NOUN
taxlaw-2853	749	3	might	might	AUX
taxlaw-2853	749	4	want	want	VERB
taxlaw-2853	749	5	to	to	PART
taxlaw-2853	749	6	invite	invite	VERB
taxlaw-2853	749	7	a	a	DET
taxlaw-2853	749	8	representative	representative	NOUN
taxlaw-2853	749	9	from	from	ADP
taxlaw-2853	749	10	the	the	DET
taxlaw-2853	749	11	career	career	NOUN
taxlaw-2853	749	12	office	office	NOUN
taxlaw-2853	749	13	to	to	PART
taxlaw-2853	749	14	join	join	VERB
taxlaw-2853	749	15	the	the	DET
taxlaw-2853	749	16	large	large	ADJ
taxlaw-2853	749	17	-	-	PUNCT
taxlaw-2853	749	18	group	group	NOUN
taxlaw-2853	749	19	discussion	discussion	NOUN
taxlaw-2853	749	20	in	in	ADP
taxlaw-2853	749	21	order	order	NOUN
taxlaw-2853	749	22	to	to	PART
taxlaw-2853	749	23	provide	provide	VERB
taxlaw-2853	749	24	resources	resource	NOUN
taxlaw-2853	749	25	and	and	CCONJ
taxlaw-2853	749	26	suggestions	suggestion	NOUN
taxlaw-2853	749	27	in	in	ADP
taxlaw-2853	749	28	response	response	NOUN
taxlaw-2853	749	29	to	to	ADP
taxlaw-2853	749	30	student	student	NOUN
taxlaw-2853	749	31	questions	question	NOUN
taxlaw-2853	749	32	and	and	CCONJ
taxlaw-2853	749	33	comments	comment	NOUN
taxlaw-2853	749	34	.	.	PUNCT
taxlaw-2853	750	1	students	student	NOUN
taxlaw-2853	750	2	should	should	AUX
taxlaw-2853	750	3	discuss	discuss	VERB
taxlaw-2853	750	4	the	the	DET
taxlaw-2853	750	5	wide	wide	ADJ
taxlaw-2853	750	6	range	range	NOUN
taxlaw-2853	750	7	of	of	ADP
taxlaw-2853	750	8	practice	practice	NOUN
taxlaw-2853	750	9	sectors	sector	NOUN
taxlaw-2853	750	10	and	and	CCONJ
taxlaw-2853	750	11	practice	practice	NOUN
taxlaw-2853	750	12	areas	area	NOUN
taxlaw-2853	750	13	for	for	ADP
taxlaw-2853	750	14	tax	tax	NOUN
taxlaw-2853	750	15	lawyers	lawyer	NOUN
taxlaw-2853	750	16	.	.	PUNCT
taxlaw-2853	751	1	practice	practice	NOUN
taxlaw-2853	751	2	settings	setting	NOUN
taxlaw-2853	751	3	can	can	AUX
taxlaw-2853	751	4	include	include	VERB
taxlaw-2853	751	5	law	law	NOUN
taxlaw-2853	751	6	firms	firm	NOUN
taxlaw-2853	751	7	(	(	PUNCT
taxlaw-2853	751	8	large	large	ADJ
taxlaw-2853	751	9	,	,	PUNCT
taxlaw-2853	751	10	medium	medium	ADJ
taxlaw-2853	751	11	,	,	PUNCT
taxlaw-2853	751	12	and	and	CCONJ
taxlaw-2853	751	13	small	small	ADJ
taxlaw-2853	751	14	)	)	PUNCT
taxlaw-2853	751	15	,	,	PUNCT
taxlaw-2853	751	16	accounting	accounting	NOUN
taxlaw-2853	751	17	firms	firm	NOUN
taxlaw-2853	751	18	(	(	PUNCT
taxlaw-2853	751	19	again	again	ADV
taxlaw-2853	751	20	ranging	range	VERB
taxlaw-2853	751	21	in	in	ADP
taxlaw-2853	751	22	size	size	NOUN
taxlaw-2853	751	23	)	)	PUNCT
taxlaw-2853	751	24	,	,	PUNCT
taxlaw-2853	751	25	government	government	NOUN
taxlaw-2853	751	26	(	(	PUNCT
taxlaw-2853	751	27	federal	federal	ADJ
taxlaw-2853	751	28	,	,	PUNCT
taxlaw-2853	751	29	state	state	NOUN
taxlaw-2853	751	30	,	,	PUNCT
taxlaw-2853	751	31	local	local	ADJ
taxlaw-2853	751	32	)	)	PUNCT
taxlaw-2853	751	33	,	,	PUNCT
taxlaw-2853	751	34	non	non	ADJ
taxlaw-2853	751	35	-	-	NOUN
taxlaw-2853	751	36	profits	profit	NOUN
taxlaw-2853	751	37	,	,	PUNCT
taxlaw-2853	751	38	in	in	ADP
taxlaw-2853	751	39	-	-	PUNCT
taxlaw-2853	751	40	house	house	NOUN
taxlaw-2853	751	41	settings	setting	NOUN
taxlaw-2853	751	42	,	,	PUNCT
taxlaw-2853	751	43	academia	academia	NOUN
taxlaw-2853	751	44	,	,	PUNCT
taxlaw-2853	751	45	the	the	DET
taxlaw-2853	751	46	judiciary	judiciary	NOUN
taxlaw-2853	751	47	,	,	PUNCT
taxlaw-2853	751	48	and	and	CCONJ
taxlaw-2853	751	49	more	more	ADJ
taxlaw-2853	751	50	.	.	PUNCT
taxlaw-2853	752	1	195	195	NUM
taxlaw-2853	752	2	practice	practice	NOUN
taxlaw-2853	752	3	areas	area	NOUN
taxlaw-2853	752	4	can	can	AUX
taxlaw-2853	752	5	include	include	VERB
taxlaw-2853	752	6	planning	planning	NOUN
taxlaw-2853	752	7	(	(	PUNCT
taxlaw-2853	752	8	business	business	NOUN
taxlaw-2853	752	9	,	,	PUNCT
taxlaw-2853	752	10	estate	estate	NOUN
taxlaw-2853	752	11	,	,	PUNCT
taxlaw-2853	752	12	international	international	ADJ
taxlaw-2853	752	13	,	,	PUNCT
taxlaw-2853	752	14	etc	etc	X
taxlaw-2853	752	15	.	.	X
taxlaw-2853	752	16	)	)	PUNCT
taxlaw-2853	752	17	,	,	PUNCT
taxlaw-2853	752	18	compliance	compliance	NOUN
taxlaw-2853	752	19	,	,	PUNCT
taxlaw-2853	752	20	controversy	controversy	NOUN
taxlaw-2853	752	21	(	(	PUNCT
taxlaw-2853	752	22	on	on	ADP
taxlaw-2853	752	23	behalf	behalf	NOUN
taxlaw-2853	752	24	of	of	ADP
taxlaw-2853	752	25	taxpayers	taxpayer	NOUN
taxlaw-2853	752	26	or	or	CCONJ
taxlaw-2853	752	27	on	on	ADP
taxlaw-2853	752	28	behalf	behalf	NOUN
taxlaw-2853	752	29	of	of	ADP
taxlaw-2853	752	30	the	the	DET
taxlaw-2853	752	31	government	government	NOUN
taxlaw-2853	752	32	;	;	PUNCT
taxlaw-2853	752	33	at	at	ADP
taxlaw-2853	752	34	the	the	DET
taxlaw-2853	752	35	administrative	administrative	ADJ
taxlaw-2853	752	36	level	level	NOUN
taxlaw-2853	752	37	or	or	CCONJ
taxlaw-2853	752	38	at	at	ADP
taxlaw-2853	752	39	the	the	DET
taxlaw-2853	752	40	court	court	NOUN
taxlaw-2853	752	41	level	level	NOUN
taxlaw-2853	752	42	)	)	PUNCT
taxlaw-2853	752	43	,	,	PUNCT
taxlaw-2853	752	44	policy	policy	NOUN
taxlaw-2853	752	45	/	/	SYM
taxlaw-2853	752	46	drafting	drafting	NOUN
taxlaw-2853	752	47	(	(	PUNCT
taxlaw-2853	752	48	legislation	legislation	NOUN
taxlaw-2853	752	49	or	or	CCONJ
taxlaw-2853	752	50	regulations	regulation	NOUN
taxlaw-2853	752	51	)	)	PUNCT
taxlaw-2853	752	52	,	,	PUNCT
taxlaw-2853	752	53	and	and	CCONJ
taxlaw-2853	752	54	more.196	more.196	NOUN
taxlaw-2853	752	55	some	some	DET
taxlaw-2853	752	56	students	student	NOUN
taxlaw-2853	752	57	might	might	AUX
taxlaw-2853	752	58	conclude	conclude	VERB
taxlaw-2853	752	59	that	that	SCONJ
taxlaw-2853	752	60	their	their	PRON
taxlaw-2853	752	61	lawyering	lawyere	VERB
taxlaw-2853	752	62	philosophies	philosophy	NOUN
taxlaw-2853	752	63	and	and	CCONJ
taxlaw-2853	752	64	specific	specific	ADJ
taxlaw-2853	752	65	lawyering	lawyere	VERB
taxlaw-2853	752	66	values	value	NOUN
taxlaw-2853	752	67	lead	lead	VERB
taxlaw-2853	752	68	them	they	PRON
taxlaw-2853	752	69	to	to	ADP
taxlaw-2853	752	70	particular	particular	ADJ
taxlaw-2853	752	71	options	option	NOUN
taxlaw-2853	752	72	.	.	PUNCT
taxlaw-2853	753	1	for	for	ADP
taxlaw-2853	753	2	example	example	NOUN
taxlaw-2853	753	3	,	,	PUNCT
taxlaw-2853	753	4	a	a	DET
taxlaw-2853	753	5	student	student	NOUN
taxlaw-2853	753	6	who	who	PRON
taxlaw-2853	753	7	feels	feel	VERB
taxlaw-2853	753	8	an	an	DET
taxlaw-2853	753	9	overriding	override	VERB
taxlaw-2853	753	10	sense	sense	NOUN
taxlaw-2853	753	11	of	of	ADP
taxlaw-2853	753	12	duty	duty	NOUN
taxlaw-2853	753	13	to	to	ADP
taxlaw-2853	753	14	the	the	DET
taxlaw-2853	753	15	tax	tax	NOUN
taxlaw-2853	753	16	system	system	NOUN
taxlaw-2853	753	17	might	might	AUX
taxlaw-2853	753	18	want	want	VERB
taxlaw-2853	753	19	to	to	PART
taxlaw-2853	753	20	pursue	pursue	VERB
taxlaw-2853	753	21	a	a	DET
taxlaw-2853	753	22	career	career	NOUN
taxlaw-2853	753	23	in	in	ADP
taxlaw-2853	753	24	government	government	NOUN
taxlaw-2853	753	25	.	.	PUNCT
taxlaw-2853	754	1	and	and	CCONJ
taxlaw-2853	754	2	a	a	DET
taxlaw-2853	754	3	student	student	NOUN
taxlaw-2853	754	4	who	who	PRON
taxlaw-2853	754	5	adopts	adopt	VERB
taxlaw-2853	754	6	a	a	DET
taxlaw-2853	754	7	moralist	moralist	ADJ
taxlaw-2853	754	8	approach	approach	NOUN
taxlaw-2853	754	9	might	might	AUX
taxlaw-2853	754	10	be	be	AUX
taxlaw-2853	754	11	particularly	particularly	ADV
taxlaw-2853	754	12	interested	interested	ADJ
taxlaw-2853	754	13	in	in	ADP
taxlaw-2853	754	14	a	a	DET
taxlaw-2853	754	15	career	career	NOUN
taxlaw-2853	754	16	in	in	ADP
taxlaw-2853	754	17	academia	academia	NOUN
taxlaw-2853	754	18	,	,	PUNCT
taxlaw-2853	754	19	with	with	ADP
taxlaw-2853	754	20	a	a	DET
taxlaw-2853	754	21	non	non	ADJ
taxlaw-2853	754	22	-	-	NOUN
taxlaw-2853	754	23	profit	profit	ADJ
taxlaw-2853	754	24	or	or	CCONJ
taxlaw-2853	754	25	in	in	ADP
taxlaw-2853	754	26	-	-	PUNCT
taxlaw-2853	754	27	house	house	NOUN
taxlaw-2853	754	28	with	with	ADP
taxlaw-2853	754	29	a	a	DET
taxlaw-2853	754	30	business	business	NOUN
taxlaw-2853	754	31	that	that	PRON
taxlaw-2853	754	32	shares	share	VERB
taxlaw-2853	754	33	her	her	PRON
taxlaw-2853	754	34	values	value	NOUN
taxlaw-2853	754	35	,	,	PUNCT
taxlaw-2853	754	36	in	in	ADP
taxlaw-2853	754	37	government	government	NOUN
taxlaw-2853	754	38	where	where	SCONJ
taxlaw-2853	754	39	she	she	PRON
taxlaw-2853	754	40	can	can	AUX
taxlaw-2853	754	41	help	help	VERB
taxlaw-2853	754	42	with	with	ADP
taxlaw-2853	754	43	the	the	DET
taxlaw-2853	754	44	creation	creation	NOUN
taxlaw-2853	754	45	of	of	ADP
taxlaw-2853	754	46	legislation	legislation	NOUN
taxlaw-2853	754	47	and	and	CCONJ
taxlaw-2853	754	48	regulations	regulation	NOUN
taxlaw-2853	754	49	,	,	PUNCT
taxlaw-2853	754	50	or	or	CCONJ
taxlaw-2853	754	51	doing	do	VERB
taxlaw-2853	754	52	lobbying	lobby	VERB
taxlaw-2853	754	53	to	to	PART
taxlaw-2853	754	54	bring	bring	VERB
taxlaw-2853	754	55	about	about	ADP
taxlaw-2853	754	56	changes	change	NOUN
taxlaw-2853	754	57	to	to	ADP
taxlaw-2853	754	58	the	the	DET
taxlaw-2853	754	59	law	law	NOUN
taxlaw-2853	754	60	.	.	PUNCT
taxlaw-2853	755	1	for	for	ADP
taxlaw-2853	755	2	many	many	ADJ
taxlaw-2853	755	3	students	student	NOUN
taxlaw-2853	755	4	,	,	PUNCT
taxlaw-2853	755	5	however	however	ADV
taxlaw-2853	755	6	,	,	PUNCT
taxlaw-2853	755	7	their	their	PRON
taxlaw-2853	755	8	lawyering	lawyere	VERB
taxlaw-2853	755	9	philosophies	philosophy	NOUN
taxlaw-2853	755	10	will	will	AUX
taxlaw-2853	755	11	fit	fit	VERB
taxlaw-2853	755	12	reasonably	reasonably	ADV
taxlaw-2853	755	13	well	well	ADV
taxlaw-2853	755	14	with	with	ADP
taxlaw-2853	755	15	a	a	DET
taxlaw-2853	755	16	variety	variety	NOUN
taxlaw-2853	755	17	of	of	ADP
taxlaw-2853	755	18	practice	practice	NOUN
taxlaw-2853	755	19	areas	area	NOUN
taxlaw-2853	755	20	and	and	CCONJ
taxlaw-2853	755	21	practice	practice	NOUN
taxlaw-2853	755	22	settings	setting	NOUN
taxlaw-2853	755	23	.	.	PUNCT
taxlaw-2853	756	1	for	for	ADP
taxlaw-2853	756	2	these	these	DET
taxlaw-2853	756	3	students	student	NOUN
taxlaw-2853	756	4	,	,	PUNCT
taxlaw-2853	756	5	the	the	DET
taxlaw-2853	756	6	harder	hard	ADJ
taxlaw-2853	756	7	question	question	NOUN
taxlaw-2853	756	8	will	will	AUX
taxlaw-2853	756	9	be	be	AUX
taxlaw-2853	756	10	identifying	identify	VERB
taxlaw-2853	756	11	which	which	PRON
taxlaw-2853	756	12	employers	employer	NOUN
taxlaw-2853	756	13	within	within	ADP
taxlaw-2853	756	14	particular	particular	ADJ
taxlaw-2853	756	15	practice	practice	NOUN
taxlaw-2853	756	16	settings	setting	NOUN
taxlaw-2853	756	17	/	/	SYM
taxlaw-2853	756	18	areas	area	NOUN
taxlaw-2853	756	19	are	be	AUX
taxlaw-2853	756	20	“	"	PUNCT
taxlaw-2853	756	21	good	good	ADJ
taxlaw-2853	756	22	fits	fit	NOUN
taxlaw-2853	756	23	”	"	PUNCT
taxlaw-2853	756	24	for	for	ADP
taxlaw-2853	756	25	the	the	DET
taxlaw-2853	756	26	type	type	NOUN
taxlaw-2853	756	27	of	of	ADP
taxlaw-2853	756	28	tax	tax	NOUN
taxlaw-2853	756	29	lawyer	lawyer	NOUN
taxlaw-2853	756	30	that	that	PRON
taxlaw-2853	756	31	the	the	DET
taxlaw-2853	756	32	student	student	NOUN
taxlaw-2853	756	33	wants	want	VERB
taxlaw-2853	756	34	to	to	PART
taxlaw-2853	756	35	be	be	AUX
taxlaw-2853	756	36	.	.	PUNCT
taxlaw-2853	757	1	students	student	NOUN
taxlaw-2853	757	2	should	should	AUX
taxlaw-2853	757	3	brainstorm	brainstorm	VERB
taxlaw-2853	757	4	about	about	ADP
taxlaw-2853	757	5	how	how	SCONJ
taxlaw-2853	757	6	a	a	DET
taxlaw-2853	757	7	student	student	NOUN
taxlaw-2853	757	8	might	might	AUX
taxlaw-2853	757	9	ascertain	ascertain	VERB
taxlaw-2853	757	10	whether	whether	SCONJ
taxlaw-2853	757	11	a	a	DET
taxlaw-2853	757	12	particular	particular	ADJ
taxlaw-2853	757	13	employer	employer	NOUN
taxlaw-2853	757	14	is	be	AUX
taxlaw-2853	757	15	likely	likely	ADJ
taxlaw-2853	757	16	to	to	PART
taxlaw-2853	757	17	share	share	VERB
taxlaw-2853	757	18	the	the	DET
taxlaw-2853	757	19	student	student	NOUN
taxlaw-2853	757	20	’s	’s	PART
taxlaw-2853	757	21	approach	approach	NOUN
taxlaw-2853	757	22	to	to	ADP
taxlaw-2853	757	23	tax	tax	NOUN
taxlaw-2853	757	24	lawyering	lawyering	NOUN
taxlaw-2853	757	25	.	.	PUNCT
taxlaw-2853	758	1	students	student	NOUN
taxlaw-2853	758	2	are	be	AUX
taxlaw-2853	758	3	likely	likely	ADJ
taxlaw-2853	758	4	to	to	PART
taxlaw-2853	758	5	come	come	VERB
taxlaw-2853	758	6	up	up	ADP
taxlaw-2853	758	7	with	with	ADP
taxlaw-2853	758	8	a	a	DET
taxlaw-2853	758	9	wide	wide	ADJ
taxlaw-2853	758	10	variety	variety	NOUN
taxlaw-2853	758	11	of	of	ADP
taxlaw-2853	758	12	strategies	strategy	NOUN
taxlaw-2853	758	13	,	,	PUNCT
taxlaw-2853	758	14	including	include	VERB
taxlaw-2853	758	15	(	(	PUNCT
taxlaw-2853	758	16	i	i	NOUN
taxlaw-2853	758	17	)	)	PUNCT
taxlaw-2853	758	18	studying	study	VERB
taxlaw-2853	758	19	the	the	DET
taxlaw-2853	758	20	employer	employer	NOUN
taxlaw-2853	758	21	’s	’s	PART
taxlaw-2853	758	22	195	195	NUM
taxlaw-2853	758	23	american	american	PROPN
taxlaw-2853	758	24	bar	bar	PROPN
taxlaw-2853	758	25	association	association	NOUN
taxlaw-2853	758	26	section	section	NOUN
taxlaw-2853	758	27	of	of	ADP
taxlaw-2853	758	28	taxation	taxation	NOUN
taxlaw-2853	758	29	,	,	PUNCT
taxlaw-2853	758	30	careers	career	NOUN
taxlaw-2853	758	31	in	in	ADP
taxlaw-2853	758	32	tax	tax	NOUN
taxlaw-2853	758	33	law	law	NOUN
taxlaw-2853	758	34	:	:	PUNCT
taxlaw-2853	758	35	perspectives	perspective	NOUN
taxlaw-2853	758	36	on	on	ADP
taxlaw-2853	758	37	the	the	DET
taxlaw-2853	758	38	tax	tax	NOUN
taxlaw-2853	758	39	profession	profession	NOUN
taxlaw-2853	758	40	and	and	CCONJ
taxlaw-2853	758	41	what	what	PRON
taxlaw-2853	758	42	it	it	PRON
taxlaw-2853	758	43	holds	hold	VERB
taxlaw-2853	758	44	for	for	ADP
taxlaw-2853	758	45	you	you	PRON
taxlaw-2853	758	46	(	(	PUNCT
taxlaw-2853	758	47	john	john	PROPN
taxlaw-2853	758	48	gamino	gamino	PROPN
taxlaw-2853	758	49	et	et	PROPN
taxlaw-2853	758	50	al	al	PROPN
taxlaw-2853	758	51	.	.	PROPN
taxlaw-2853	758	52	,	,	PUNCT
taxlaw-2853	758	53	eds	eds	PROPN
taxlaw-2853	758	54	.	.	PUNCT
taxlaw-2853	758	55	)	)	PUNCT
taxlaw-2853	759	1	(	(	PUNCT
taxlaw-2853	759	2	2009	2009	NUM
taxlaw-2853	759	3	)	)	PUNCT
taxlaw-2853	759	4	.	.	PUNCT
taxlaw-2853	760	1	196	196	NUM
taxlaw-2853	761	1	i	i	PRON
taxlaw-2853	761	2	d.	d.	PROPN
taxlaw-2853	761	3	2017	2017	NUM
taxlaw-2853	761	4	]	]	PUNCT
taxlaw-2853	761	5	fostering	foster	VERB
taxlaw-2853	761	6	ethical	ethical	ADJ
taxlaw-2853	761	7	professional	professional	ADJ
taxlaw-2853	761	8	identity	identity	NOUN
taxlaw-2853	761	9	in	in	ADP
taxlaw-2853	761	10	tax	tax	NOUN
taxlaw-2853	761	11	251	251	NUM
taxlaw-2853	761	12	website	website	NOUN
taxlaw-2853	761	13	to	to	PART
taxlaw-2853	761	14	learn	learn	VERB
taxlaw-2853	761	15	about	about	ADP
taxlaw-2853	761	16	how	how	SCONJ
taxlaw-2853	761	17	the	the	DET
taxlaw-2853	761	18	employer	employer	NOUN
taxlaw-2853	761	19	perceives	perceive	VERB
taxlaw-2853	761	20	its	its	PRON
taxlaw-2853	761	21	role;197	role;197	NOUN
taxlaw-2853	761	22	(	(	PUNCT
taxlaw-2853	761	23	ii	ii	NOUN
taxlaw-2853	761	24	)	)	PUNCT
taxlaw-2853	761	25	asking	ask	VERB
taxlaw-2853	761	26	others	other	NOUN
taxlaw-2853	761	27	in	in	ADP
taxlaw-2853	761	28	the	the	DET
taxlaw-2853	761	29	industry	industry	NOUN
taxlaw-2853	761	30	(	(	PUNCT
taxlaw-2853	761	31	e.g.	e.g.	ADV
taxlaw-2853	761	32	,	,	PUNCT
taxlaw-2853	761	33	alumni	alumnus	NOUN
taxlaw-2853	761	34	mentors	mentor	NOUN
taxlaw-2853	761	35	)	)	PUNCT
taxlaw-2853	761	36	about	about	ADP
taxlaw-2853	761	37	the	the	DET
taxlaw-2853	761	38	reputation	reputation	NOUN
taxlaw-2853	761	39	of	of	ADP
taxlaw-2853	761	40	the	the	DET
taxlaw-2853	761	41	particular	particular	ADJ
taxlaw-2853	761	42	employer	employer	NOUN
taxlaw-2853	761	43	;	;	PUNCT
taxlaw-2853	761	44	and	and	CCONJ
taxlaw-2853	761	45	(	(	PUNCT
taxlaw-2853	761	46	iii	iii	X
taxlaw-2853	761	47	)	)	PUNCT
taxlaw-2853	761	48	researching	research	VERB
taxlaw-2853	761	49	whether	whether	SCONJ
taxlaw-2853	761	50	the	the	DET
taxlaw-2853	761	51	employer	employer	NOUN
taxlaw-2853	761	52	(	(	PUNCT
taxlaw-2853	761	53	if	if	SCONJ
taxlaw-2853	761	54	a	a	DET
taxlaw-2853	761	55	law	law	NOUN
taxlaw-2853	761	56	firm	firm	NOUN
taxlaw-2853	761	57	or	or	CCONJ
taxlaw-2853	761	58	accounting	accounting	NOUN
taxlaw-2853	761	59	firm	firm	NOUN
taxlaw-2853	761	60	)	)	PUNCT
taxlaw-2853	761	61	has	have	AUX
taxlaw-2853	761	62	been	be	AUX
taxlaw-2853	761	63	involved	involve	VERB
taxlaw-2853	761	64	in	in	ADP
taxlaw-2853	761	65	tax	tax	NOUN
taxlaw-2853	761	66	shelter	shelter	NOUN
taxlaw-2853	761	67	-	-	PUNCT
taxlaw-2853	761	68	related	relate	VERB
taxlaw-2853	761	69	litigation	litigation	NOUN
taxlaw-2853	761	70	.	.	PUNCT
taxlaw-2853	762	1	students	student	NOUN
taxlaw-2853	762	2	are	be	AUX
taxlaw-2853	762	3	also	also	ADV
taxlaw-2853	762	4	likely	likely	ADJ
taxlaw-2853	762	5	to	to	PART
taxlaw-2853	762	6	want	want	VERB
taxlaw-2853	762	7	to	to	PART
taxlaw-2853	762	8	ask	ask	VERB
taxlaw-2853	762	9	questions	question	NOUN
taxlaw-2853	762	10	of	of	ADP
taxlaw-2853	762	11	the	the	DET
taxlaw-2853	762	12	people	people	NOUN
taxlaw-2853	762	13	who	who	PRON
taxlaw-2853	762	14	work	work	VERB
taxlaw-2853	762	15	at	at	ADP
taxlaw-2853	762	16	the	the	DET
taxlaw-2853	762	17	employer	employer	NOUN
taxlaw-2853	762	18	.	.	PUNCT
taxlaw-2853	763	1	questions	question	NOUN
taxlaw-2853	763	2	could	could	AUX
taxlaw-2853	763	3	include	include	VERB
taxlaw-2853	763	4	,	,	PUNCT
taxlaw-2853	763	5	among	among	ADP
taxlaw-2853	763	6	others	other	NOUN
taxlaw-2853	763	7	,	,	PUNCT
taxlaw-2853	763	8	asking	ask	VERB
taxlaw-2853	763	9	(	(	PUNCT
taxlaw-2853	763	10	i	i	NOUN
taxlaw-2853	763	11	)	)	PUNCT
taxlaw-2853	763	12	about	about	ADP
taxlaw-2853	763	13	the	the	DET
taxlaw-2853	763	14	lawyers	lawyer	NOUN
taxlaw-2853	763	15	’	'	PUNCT
taxlaw-2853	763	16	lawyering	lawyere	VERB
taxlaw-2853	763	17	philosophies	philosophy	NOUN
taxlaw-2853	763	18	;	;	PUNCT
taxlaw-2853	763	19	(	(	PUNCT
taxlaw-2853	763	20	ii	ii	NOUN
taxlaw-2853	763	21	)	)	PUNCT
taxlaw-2853	763	22	about	about	ADP
taxlaw-2853	763	23	the	the	DET
taxlaw-2853	763	24	type	type	NOUN
taxlaw-2853	763	25	of	of	ADP
taxlaw-2853	763	26	work	work	NOUN
taxlaw-2853	763	27	they	they	PRON
taxlaw-2853	763	28	do	do	VERB
taxlaw-2853	763	29	and	and	CCONJ
taxlaw-2853	763	30	the	the	DET
taxlaw-2853	763	31	type	type	NOUN
taxlaw-2853	763	32	of	of	ADP
taxlaw-2853	763	33	clients	client	NOUN
taxlaw-2853	763	34	they	they	PRON
taxlaw-2853	763	35	represent	represent	VERB
taxlaw-2853	763	36	;	;	PUNCT
taxlaw-2853	763	37	(	(	PUNCT
taxlaw-2853	763	38	iii	iii	X
taxlaw-2853	763	39	)	)	PUNCT
taxlaw-2853	763	40	if	if	SCONJ
taxlaw-2853	763	41	they	they	PRON
taxlaw-2853	763	42	ever	ever	ADV
taxlaw-2853	763	43	faced	face	VERB
taxlaw-2853	763	44	an	an	DET
taxlaw-2853	763	45	ethical	ethical	ADJ
taxlaw-2853	763	46	dilemma	dilemma	NOUN
taxlaw-2853	763	47	with	with	ADP
taxlaw-2853	763	48	a	a	DET
taxlaw-2853	763	49	client	client	NOUN
taxlaw-2853	763	50	and	and	CCONJ
taxlaw-2853	763	51	how	how	SCONJ
taxlaw-2853	763	52	they	they	PRON
taxlaw-2853	763	53	handled	handle	VERB
taxlaw-2853	763	54	it	it	PRON
taxlaw-2853	763	55	;	;	PUNCT
taxlaw-2853	763	56	(	(	PUNCT
taxlaw-2853	763	57	iv	iv	X
taxlaw-2853	763	58	)	)	PUNCT
taxlaw-2853	763	59	if	if	SCONJ
taxlaw-2853	763	60	they	they	PRON
taxlaw-2853	763	61	ever	ever	ADV
taxlaw-2853	763	62	advised	advise	VERB
taxlaw-2853	763	63	on	on	ADP
taxlaw-2853	763	64	a	a	DET
taxlaw-2853	763	65	matter	matter	NOUN
taxlaw-2853	763	66	with	with	ADP
taxlaw-2853	763	67	only	only	ADJ
taxlaw-2853	763	68	substantial	substantial	ADJ
taxlaw-2853	763	69	authority	authority	NOUN
taxlaw-2853	763	70	or	or	CCONJ
taxlaw-2853	763	71	reasonable	reasonable	ADJ
taxlaw-2853	763	72	basis	basis	NOUN
taxlaw-2853	763	73	;	;	PUNCT
taxlaw-2853	763	74	(	(	PUNCT
taxlaw-2853	763	75	v	v	NOUN
taxlaw-2853	763	76	)	)	PUNCT
taxlaw-2853	763	77	about	about	ADP
taxlaw-2853	763	78	the	the	DET
taxlaw-2853	763	79	procedures	procedure	NOUN
taxlaw-2853	763	80	within	within	ADP
taxlaw-2853	763	81	the	the	DET
taxlaw-2853	763	82	firm	firm	NOUN
taxlaw-2853	763	83	for	for	ADP
taxlaw-2853	763	84	making	make	VERB
taxlaw-2853	763	85	difficult	difficult	ADJ
taxlaw-2853	763	86	decisions	decision	NOUN
taxlaw-2853	763	87	(	(	PUNCT
taxlaw-2853	763	88	e.g.	e.g.	ADV
taxlaw-2853	763	89	,	,	PUNCT
taxlaw-2853	763	90	about	about	ADP
taxlaw-2853	763	91	opinions	opinion	NOUN
taxlaw-2853	763	92	)	)	PUNCT
taxlaw-2853	763	93	;	;	PUNCT
taxlaw-2853	763	94	and	and	CCONJ
taxlaw-2853	763	95	(	(	PUNCT
taxlaw-2853	763	96	vi	vi	NOUN
taxlaw-2853	763	97	)	)	PUNCT
taxlaw-2853	763	98	about	about	ADP
taxlaw-2853	763	99	which	which	PRON
taxlaw-2853	763	100	traits	trait	NOUN
taxlaw-2853	763	101	and	and	CCONJ
taxlaw-2853	763	102	achievements	achievement	NOUN
taxlaw-2853	763	103	are	be	AUX
taxlaw-2853	763	104	valued	value	VERB
taxlaw-2853	763	105	at	at	ADP
taxlaw-2853	763	106	the	the	DET
taxlaw-2853	763	107	firm	firm	NOUN
taxlaw-2853	763	108	and	and	CCONJ
taxlaw-2853	763	109	lead	lead	VERB
taxlaw-2853	763	110	to	to	ADP
taxlaw-2853	763	111	advancement	advancement	NOUN
taxlaw-2853	763	112	.	.	PUNCT
taxlaw-2853	764	1	students	student	NOUN
taxlaw-2853	764	2	may	may	AUX
taxlaw-2853	764	3	also	also	ADV
taxlaw-2853	764	4	discuss	discuss	VERB
taxlaw-2853	764	5	when	when	SCONJ
taxlaw-2853	764	6	in	in	ADP
taxlaw-2853	764	7	the	the	DET
taxlaw-2853	764	8	process	process	NOUN
taxlaw-2853	764	9	they	they	PRON
taxlaw-2853	764	10	should	should	AUX
taxlaw-2853	764	11	bring	bring	VERB
taxlaw-2853	764	12	up	up	ADP
taxlaw-2853	764	13	these	these	DET
taxlaw-2853	764	14	questions	question	NOUN
taxlaw-2853	764	15	;	;	PUNCT
taxlaw-2853	764	16	many	many	ADJ
taxlaw-2853	764	17	will	will	AUX
taxlaw-2853	764	18	argue	argue	VERB
taxlaw-2853	764	19	for	for	ADP
taxlaw-2853	764	20	waiting	wait	VERB
taxlaw-2853	764	21	until	until	SCONJ
taxlaw-2853	764	22	after	after	SCONJ
taxlaw-2853	764	23	they	they	PRON
taxlaw-2853	764	24	receive	receive	VERB
taxlaw-2853	764	25	an	an	DET
taxlaw-2853	764	26	offer	offer	NOUN
taxlaw-2853	764	27	.	.	PUNCT
taxlaw-2853	765	1	of	of	ADP
taxlaw-2853	765	2	course	course	NOUN
taxlaw-2853	765	3	,	,	PUNCT
taxlaw-2853	765	4	one	one	NUM
taxlaw-2853	765	5	challenge	challenge	NOUN
taxlaw-2853	765	6	for	for	ADP
taxlaw-2853	765	7	students	student	NOUN
taxlaw-2853	765	8	is	be	AUX
taxlaw-2853	765	9	that	that	SCONJ
taxlaw-2853	765	10	the	the	DET
taxlaw-2853	765	11	job	job	NOUN
taxlaw-2853	765	12	market	market	NOUN
taxlaw-2853	765	13	remains	remain	VERB
taxlaw-2853	765	14	lackluster	lackluster	ADJ
taxlaw-2853	765	15	,	,	PUNCT
taxlaw-2853	765	16	so	so	ADV
taxlaw-2853	765	17	many	many	ADJ
taxlaw-2853	765	18	students	student	NOUN
taxlaw-2853	765	19	do	do	AUX
taxlaw-2853	765	20	not	not	PART
taxlaw-2853	765	21	have	have	VERB
taxlaw-2853	765	22	the	the	DET
taxlaw-2853	765	23	luxury	luxury	NOUN
taxlaw-2853	765	24	of	of	ADP
taxlaw-2853	765	25	choosing	choose	VERB
taxlaw-2853	765	26	among	among	ADP
taxlaw-2853	765	27	multiple	multiple	ADJ
taxlaw-2853	765	28	job	job	NOUN
taxlaw-2853	765	29	offers	offer	NOUN
taxlaw-2853	765	30	.	.	PUNCT
taxlaw-2853	766	1	thus	thus	ADV
taxlaw-2853	766	2	,	,	PUNCT
taxlaw-2853	766	3	some	some	DET
taxlaw-2853	766	4	students	student	NOUN
taxlaw-2853	766	5	take	take	VERB
taxlaw-2853	766	6	whatever	whatever	DET
taxlaw-2853	766	7	job	job	NOUN
taxlaw-2853	766	8	offer	offer	NOUN
taxlaw-2853	766	9	they	they	PRON
taxlaw-2853	766	10	get	get	VERB
taxlaw-2853	766	11	.	.	PUNCT
taxlaw-2853	767	1	as	as	ADP
taxlaw-2853	767	2	a	a	DET
taxlaw-2853	767	3	result	result	NOUN
taxlaw-2853	767	4	,	,	PUNCT
taxlaw-2853	767	5	students	student	NOUN
taxlaw-2853	767	6	may	may	AUX
taxlaw-2853	767	7	question	question	VERB
taxlaw-2853	767	8	whether	whether	SCONJ
taxlaw-2853	767	9	there	there	PRON
taxlaw-2853	767	10	is	be	VERB
taxlaw-2853	767	11	real	real	ADJ
taxlaw-2853	767	12	value	value	NOUN
taxlaw-2853	767	13	to	to	ADP
taxlaw-2853	767	14	an	an	DET
taxlaw-2853	767	15	inquiry	inquiry	NOUN
taxlaw-2853	767	16	about	about	ADP
taxlaw-2853	767	17	how	how	SCONJ
taxlaw-2853	767	18	a	a	DET
taxlaw-2853	767	19	student	student	NOUN
taxlaw-2853	767	20	’s	’s	PART
taxlaw-2853	767	21	lawyering	lawyere	VERB
taxlaw-2853	767	22	philosophy	philosophy	NOUN
taxlaw-2853	767	23	matches	match	VERB
taxlaw-2853	767	24	up	up	ADP
taxlaw-2853	767	25	with	with	ADP
taxlaw-2853	767	26	that	that	PRON
taxlaw-2853	767	27	of	of	ADP
taxlaw-2853	767	28	a	a	DET
taxlaw-2853	767	29	prospective	prospective	ADJ
taxlaw-2853	767	30	employer	employer	NOUN
taxlaw-2853	767	31	.	.	PUNCT
taxlaw-2853	768	1	there	there	PRON
taxlaw-2853	768	2	are	be	VERB
taxlaw-2853	768	3	several	several	ADJ
taxlaw-2853	768	4	reasons	reason	NOUN
taxlaw-2853	768	5	why	why	SCONJ
taxlaw-2853	768	6	i	i	PRON
taxlaw-2853	768	7	think	think	VERB
taxlaw-2853	768	8	professional	professional	ADJ
taxlaw-2853	768	9	identity	identity	NOUN
taxlaw-2853	768	10	still	still	ADV
taxlaw-2853	768	11	matters	matter	VERB
taxlaw-2853	768	12	in	in	ADP
taxlaw-2853	768	13	the	the	DET
taxlaw-2853	768	14	job	job	NOUN
taxlaw-2853	768	15	search	search	NOUN
taxlaw-2853	768	16	process	process	NOUN
taxlaw-2853	768	17	even	even	ADV
taxlaw-2853	768	18	if	if	SCONJ
taxlaw-2853	768	19	jobs	job	NOUN
taxlaw-2853	768	20	are	be	AUX
taxlaw-2853	768	21	scarce	scarce	ADJ
taxlaw-2853	768	22	.	.	PUNCT
taxlaw-2853	769	1	hopefully	hopefully	ADV
taxlaw-2853	769	2	,	,	PUNCT
taxlaw-2853	769	3	a	a	DET
taxlaw-2853	769	4	professor	professor	NOUN
taxlaw-2853	769	5	-	-	PUNCT
taxlaw-2853	769	6	facilitated	facilitate	VERB
taxlaw-2853	769	7	discussion	discussion	NOUN
taxlaw-2853	769	8	about	about	ADP
taxlaw-2853	769	9	the	the	DET
taxlaw-2853	769	10	utility	utility	NOUN
taxlaw-2853	769	11	of	of	ADP
taxlaw-2853	769	12	professional	professional	ADJ
taxlaw-2853	769	13	identity	identity	NOUN
taxlaw-2853	769	14	in	in	ADP
taxlaw-2853	769	15	the	the	DET
taxlaw-2853	769	16	job	job	NOUN
taxlaw-2853	769	17	search	search	NOUN
taxlaw-2853	769	18	process	process	NOUN
taxlaw-2853	769	19	can	can	AUX
taxlaw-2853	769	20	elicit	elicit	VERB
taxlaw-2853	769	21	these	these	DET
taxlaw-2853	769	22	reasons	reason	NOUN
taxlaw-2853	769	23	,	,	PUNCT
taxlaw-2853	769	24	and	and	CCONJ
taxlaw-2853	769	25	others	other	NOUN
taxlaw-2853	769	26	,	,	PUNCT
taxlaw-2853	769	27	from	from	ADP
taxlaw-2853	769	28	the	the	DET
taxlaw-2853	769	29	students	student	NOUN
taxlaw-2853	769	30	.	.	PUNCT
taxlaw-2853	770	1	first	first	ADV
taxlaw-2853	770	2	,	,	PUNCT
taxlaw-2853	770	3	if	if	SCONJ
taxlaw-2853	770	4	a	a	DET
taxlaw-2853	770	5	student	student	NOUN
taxlaw-2853	770	6	has	have	VERB
taxlaw-2853	770	7	an	an	DET
taxlaw-2853	770	8	understanding	understanding	NOUN
taxlaw-2853	770	9	of	of	ADP
taxlaw-2853	770	10	her	her	PRON
taxlaw-2853	770	11	lawyering	lawyere	VERB
taxlaw-2853	770	12	philosophy	philosophy	NOUN
taxlaw-2853	770	13	by	by	ADP
taxlaw-2853	770	14	the	the	DET
taxlaw-2853	770	15	beginning	beginning	NOUN
taxlaw-2853	770	16	of	of	ADP
taxlaw-2853	770	17	her	her	PRON
taxlaw-2853	770	18	2l	2l	NUM
taxlaw-2853	770	19	or	or	CCONJ
taxlaw-2853	770	20	3l	3l	NUM
taxlaw-2853	770	21	job	job	NOUN
taxlaw-2853	770	22	search	search	NOUN
taxlaw-2853	770	23	process	process	NOUN
taxlaw-2853	770	24	,	,	PUNCT
taxlaw-2853	770	25	she	she	PRON
taxlaw-2853	770	26	can	can	AUX
taxlaw-2853	770	27	try	try	VERB
taxlaw-2853	770	28	to	to	PART
taxlaw-2853	770	29	target	target	VERB
taxlaw-2853	770	30	practice	practice	NOUN
taxlaw-2853	770	31	sectors	sector	NOUN
taxlaw-2853	770	32	and	and	CCONJ
taxlaw-2853	770	33	particular	particular	ADJ
taxlaw-2853	770	34	employers	employer	NOUN
taxlaw-2853	770	35	that	that	SCONJ
taxlaw-2853	770	36	she	she	PRON
taxlaw-2853	770	37	perceives	perceive	VERB
taxlaw-2853	770	38	might	might	AUX
taxlaw-2853	770	39	be	be	AUX
taxlaw-2853	770	40	good	good	ADJ
taxlaw-2853	770	41	fits	fit	NOUN
taxlaw-2853	770	42	for	for	ADP
taxlaw-2853	770	43	her	she	PRON
taxlaw-2853	770	44	.	.	PUNCT
taxlaw-2853	771	1	second	second	ADJ
taxlaw-2853	771	2	,	,	PUNCT
taxlaw-2853	771	3	professional	professional	ADJ
taxlaw-2853	771	4	identity	identity	NOUN
taxlaw-2853	771	5	can	can	AUX
taxlaw-2853	771	6	be	be	AUX
taxlaw-2853	771	7	relevant	relevant	ADJ
taxlaw-2853	771	8	to	to	ADP
taxlaw-2853	771	9	the	the	DET
taxlaw-2853	771	10	interview	interview	NOUN
taxlaw-2853	771	11	process	process	NOUN
taxlaw-2853	771	12	because	because	SCONJ
taxlaw-2853	771	13	understanding	understand	VERB
taxlaw-2853	771	14	a	a	DET
taxlaw-2853	771	15	prospective	prospective	ADJ
taxlaw-2853	771	16	employer	employer	NOUN
taxlaw-2853	771	17	’s	’s	PART
taxlaw-2853	771	18	approach	approach	NOUN
taxlaw-2853	771	19	to	to	ADP
taxlaw-2853	771	20	tax	tax	NOUN
taxlaw-2853	771	21	lawyering	lawyering	NOUN
taxlaw-2853	771	22	can	can	AUX
taxlaw-2853	771	23	help	help	VERB
taxlaw-2853	771	24	the	the	DET
taxlaw-2853	771	25	student	student	NOUN
taxlaw-2853	771	26	present	present	VERB
taxlaw-2853	771	27	herself	herself	PRON
taxlaw-2853	771	28	in	in	ADP
taxlaw-2853	771	29	a	a	DET
taxlaw-2853	771	30	way	way	NOUN
taxlaw-2853	771	31	that	that	PRON
taxlaw-2853	771	32	would	would	AUX
taxlaw-2853	771	33	be	be	AUX
taxlaw-2853	771	34	most	most	ADV
taxlaw-2853	771	35	attractive	attractive	ADJ
taxlaw-2853	771	36	to	to	ADP
taxlaw-2853	771	37	the	the	DET
taxlaw-2853	771	38	employer	employer	NOUN
taxlaw-2853	771	39	(	(	PUNCT
taxlaw-2853	771	40	assuming	assume	VERB
taxlaw-2853	771	41	,	,	PUNCT
taxlaw-2853	771	42	of	of	ADP
taxlaw-2853	771	43	course	course	NOUN
taxlaw-2853	771	44	,	,	PUNCT
taxlaw-2853	771	45	that	that	SCONJ
taxlaw-2853	771	46	the	the	DET
taxlaw-2853	771	47	employer	employer	NOUN
taxlaw-2853	771	48	’s	’s	PART
taxlaw-2853	771	49	approach	approach	NOUN
taxlaw-2853	771	50	to	to	ADP
taxlaw-2853	771	51	lawyering	lawyere	VERB
taxlaw-2853	771	52	matches	match	NOUN
taxlaw-2853	771	53	the	the	DET
taxlaw-2853	771	54	student	student	NOUN
taxlaw-2853	771	55	’s	’s	PART
taxlaw-2853	771	56	)	)	PUNCT
taxlaw-2853	771	57	.	.	PUNCT
taxlaw-2853	772	1	by	by	ADP
taxlaw-2853	772	2	understanding	understand	VERB
taxlaw-2853	772	3	an	an	DET
taxlaw-2853	772	4	employer	employer	NOUN
taxlaw-2853	772	5	’s	’s	PART
taxlaw-2853	772	6	needs	need	NOUN
taxlaw-2853	772	7	and	and	CCONJ
taxlaw-2853	772	8	values	value	NOUN
taxlaw-2853	772	9	and	and	CCONJ
taxlaw-2853	772	10	by	by	ADP
taxlaw-2853	772	11	understanding	understand	VERB
taxlaw-2853	772	12	the	the	DET
taxlaw-2853	772	13	student	student	NOUN
taxlaw-2853	772	14	’s	’s	PART
taxlaw-2853	772	15	own	own	ADJ
taxlaw-2853	772	16	strengths	strength	NOUN
taxlaw-2853	772	17	and	and	CCONJ
taxlaw-2853	772	18	values	value	NOUN
taxlaw-2853	772	19	,	,	PUNCT
taxlaw-2853	772	20	the	the	DET
taxlaw-2853	772	21	student	student	NOUN
taxlaw-2853	772	22	will	will	AUX
taxlaw-2853	772	23	be	be	AUX
taxlaw-2853	772	24	better	well	ADV
taxlaw-2853	772	25	able	able	ADJ
taxlaw-2853	772	26	to	to	PART
taxlaw-2853	772	27	articulate	articulate	VERB
taxlaw-2853	772	28	the	the	DET
taxlaw-2853	772	29	“	"	PUNCT
taxlaw-2853	772	30	value	value	NOUN
taxlaw-2853	772	31	proposition	proposition	NOUN
taxlaw-2853	772	32	”	"	PUNCT
taxlaw-2853	772	33	that	that	PRON
taxlaw-2853	772	34	the	the	DET
taxlaw-2853	772	35	student	student	NOUN
taxlaw-2853	772	36	provides	provide	VERB
taxlaw-2853	772	37	to	to	ADP
taxlaw-2853	772	38	the	the	DET
taxlaw-2853	772	39	employer.198	employer.198	NOUN
taxlaw-2853	772	40	further	far	ADV
taxlaw-2853	772	41	,	,	PUNCT
taxlaw-2853	772	42	the	the	DET
taxlaw-2853	772	43	student	student	NOUN
taxlaw-2853	772	44	can	can	AUX
taxlaw-2853	772	45	use	use	VERB
taxlaw-2853	772	46	the	the	DET
taxlaw-2853	772	47	insights	insight	NOUN
taxlaw-2853	772	48	gleaned	glean	VERB
taxlaw-2853	772	49	from	from	ADP
taxlaw-2853	772	50	her	her	PRON
taxlaw-2853	772	51	professional	professional	ADJ
taxlaw-2853	772	52	identity	identity	NOUN
taxlaw-2853	772	53	inquiry	inquiry	NOUN
taxlaw-2853	772	54	to	to	PART
taxlaw-2853	772	55	help	help	VERB
taxlaw-2853	772	56	demonstrate	demonstrate	VERB
taxlaw-2853	772	57	that	that	SCONJ
taxlaw-2853	772	58	she	she	PRON
taxlaw-2853	772	59	has	have	AUX
taxlaw-2853	772	60	thought	think	VERB
taxlaw-2853	772	61	carefully	carefully	ADV
taxlaw-2853	772	62	about	about	ADP
taxlaw-2853	772	63	what	what	PRON
taxlaw-2853	772	64	it	it	PRON
taxlaw-2853	772	65	means	mean	VERB
taxlaw-2853	772	66	to	to	PART
taxlaw-2853	772	67	be	be	AUX
taxlaw-2853	772	68	an	an	DET
taxlaw-2853	772	69	ethical	ethical	ADJ
taxlaw-2853	772	70	practitioner	practitioner	NOUN
taxlaw-2853	772	71	,	,	PUNCT
taxlaw-2853	772	72	which	which	PRON
taxlaw-2853	772	73	is	be	AUX
taxlaw-2853	772	74	a	a	DET
taxlaw-2853	772	75	competency	competency	NOUN
taxlaw-2853	772	76	valued	value	VERB
taxlaw-2853	772	77	by	by	ADP
taxlaw-2853	772	78	employers.199	employers.199	NOUN
taxlaw-2853	772	79	third	third	ADJ
taxlaw-2853	772	80	,	,	PUNCT
taxlaw-2853	772	81	even	even	ADV
taxlaw-2853	772	82	if	if	SCONJ
taxlaw-2853	772	83	the	the	DET
taxlaw-2853	772	84	student	student	NOUN
taxlaw-2853	772	85	does	do	AUX
taxlaw-2853	772	86	not	not	PART
taxlaw-2853	772	87	have	have	VERB
taxlaw-2853	772	88	her	her	PRON
taxlaw-2853	772	89	choice	choice	NOUN
taxlaw-2853	772	90	of	of	ADP
taxlaw-2853	772	91	jobs	job	NOUN
taxlaw-2853	772	92	,	,	PUNCT
taxlaw-2853	772	93	the	the	DET
taxlaw-2853	772	94	student	student	NOUN
taxlaw-2853	772	95	’s	’s	PART
taxlaw-2853	772	96	lawyering	lawyere	VERB
taxlaw-2853	772	97	philosophy	philosophy	NOUN
taxlaw-2853	772	98	can	can	AUX
taxlaw-2853	772	99	help	help	VERB
taxlaw-2853	772	100	guide	guide	VERB
taxlaw-2853	772	101	the	the	DET
taxlaw-2853	772	102	student	student	NOUN
taxlaw-2853	772	103	in	in	ADP
taxlaw-2853	772	104	building	build	VERB
taxlaw-2853	772	105	her	her	PRON
taxlaw-2853	772	106	career	career	NOUN
taxlaw-2853	772	107	in	in	ADP
taxlaw-2853	772	108	the	the	DET
taxlaw-2853	772	109	long	long	ADJ
taxlaw-2853	772	110	-	-	PUNCT
taxlaw-2853	772	111	term	term	NOUN
taxlaw-2853	772	112	.	.	PUNCT
taxlaw-2853	773	1	if	if	SCONJ
taxlaw-2853	773	2	she	she	PRON
taxlaw-2853	773	3	understands	understand	VERB
taxlaw-2853	773	4	what	what	PRON
taxlaw-2853	773	5	her	her	PRON
taxlaw-2853	773	6	professional	professional	ADJ
taxlaw-2853	773	7	identity	identity	NOUN
taxlaw-2853	773	8	means	mean	VERB
taxlaw-2853	773	9	for	for	ADP
taxlaw-2853	773	10	the	the	DET
taxlaw-2853	773	11	type	type	NOUN
taxlaw-2853	773	12	of	of	ADP
taxlaw-2853	773	13	job	job	NOUN
taxlaw-2853	773	14	she	she	PRON
taxlaw-2853	773	15	wants	want	VERB
taxlaw-2853	773	16	to	to	PART
taxlaw-2853	773	17	have	have	VERB
taxlaw-2853	773	18	in	in	ADP
taxlaw-2853	773	19	the	the	DET
taxlaw-2853	773	20	long	long	ADJ
taxlaw-2853	773	21	run	run	NOUN
taxlaw-2853	773	22	,	,	PUNCT
taxlaw-2853	773	23	she	she	PRON
taxlaw-2853	773	24	can	can	AUX
taxlaw-2853	773	25	strategize	strategize	VERB
taxlaw-2853	773	26	about	about	ADP
taxlaw-2853	773	27	how	how	SCONJ
taxlaw-2853	773	28	to	to	PART
taxlaw-2853	773	29	leverage	leverage	VERB
taxlaw-2853	773	30	the	the	DET
taxlaw-2853	773	31	first	first	ADJ
taxlaw-2853	773	32	opportunity	opportunity	NOUN
taxlaw-2853	773	33	(	(	PUNCT
taxlaw-2853	773	34	i.e.	i.e.	X
taxlaw-2853	773	35	,	,	PUNCT
taxlaw-2853	773	36	to	to	PART
taxlaw-2853	773	37	learn	learn	VERB
taxlaw-2853	773	38	as	as	ADV
taxlaw-2853	773	39	much	much	ADJ
taxlaw-2853	773	40	as	as	SCONJ
taxlaw-2853	773	41	she	she	PRON
taxlaw-2853	773	42	can	can	AUX
taxlaw-2853	773	43	in	in	ADP
taxlaw-2853	773	44	the	the	DET
taxlaw-2853	773	45	first	first	ADJ
taxlaw-2853	773	46	job	job	NOUN
taxlaw-2853	773	47	while	while	SCONJ
taxlaw-2853	773	48	navigating	navigate	VERB
taxlaw-2853	773	49	potential	potential	ADJ
taxlaw-2853	773	50	professional	professional	ADJ
taxlaw-2853	773	51	identity	identity	NOUN
taxlaw-2853	773	52	challenges	challenge	NOUN
taxlaw-2853	773	53	that	that	PRON
taxlaw-2853	773	54	might	might	AUX
taxlaw-2853	773	55	arise	arise	VERB
taxlaw-2853	773	56	)	)	PUNCT
taxlaw-2853	773	57	in	in	ADP
taxlaw-2853	773	58	order	order	NOUN
taxlaw-2853	773	59	to	to	PART
taxlaw-2853	773	60	make	make	VERB
taxlaw-2853	773	61	herself	herself	PRON
taxlaw-2853	773	62	as	as	ADV
taxlaw-2853	773	63	marketable	marketable	ADJ
taxlaw-2853	773	64	as	as	ADP
taxlaw-2853	773	65	possible	possible	ADJ
taxlaw-2853	773	66	for	for	ADP
taxlaw-2853	773	67	the	the	DET
taxlaw-2853	773	68	position	position	NOUN
taxlaw-2853	773	69	that	that	PRON
taxlaw-2853	773	70	she	she	PRON
taxlaw-2853	773	71	197	197	NUM
taxlaw-2853	773	72	for	for	ADP
taxlaw-2853	773	73	example	example	NOUN
taxlaw-2853	773	74	,	,	PUNCT
taxlaw-2853	773	75	a	a	DET
taxlaw-2853	773	76	website	website	NOUN
taxlaw-2853	773	77	that	that	PRON
taxlaw-2853	773	78	says	say	VERB
taxlaw-2853	773	79	,	,	PUNCT
taxlaw-2853	773	80	“	"	PUNCT
taxlaw-2853	773	81	you	you	PRON
taxlaw-2853	773	82	’ll	’ll	AUX
taxlaw-2853	773	83	pay	pay	VERB
taxlaw-2853	773	84	less	less	ADJ
taxlaw-2853	773	85	taxes	taxis	NOUN
taxlaw-2853	773	86	with	with	ADP
taxlaw-2853	773	87	us	we	PRON
taxlaw-2853	773	88	”	"	PUNCT
taxlaw-2853	773	89	reflects	reflect	VERB
taxlaw-2853	773	90	a	a	DET
taxlaw-2853	773	91	very	very	ADV
taxlaw-2853	773	92	different	different	ADJ
taxlaw-2853	773	93	lawyering	lawyere	VERB
taxlaw-2853	773	94	philosophy	philosophy	NOUN
taxlaw-2853	773	95	than	than	ADP
taxlaw-2853	773	96	a	a	DET
taxlaw-2853	773	97	website	website	NOUN
taxlaw-2853	773	98	that	that	PRON
taxlaw-2853	773	99	says	say	VERB
taxlaw-2853	773	100	“	"	PUNCT
taxlaw-2853	773	101	we	we	PRON
taxlaw-2853	773	102	will	will	AUX
taxlaw-2853	773	103	help	help	VERB
taxlaw-2853	773	104	you	you	PRON
taxlaw-2853	773	105	get	get	VERB
taxlaw-2853	773	106	your	your	PRON
taxlaw-2853	773	107	taxes	taxis	NOUN
taxlaw-2853	773	108	right	right	ADJ
taxlaw-2853	773	109	”	"	PUNCT
taxlaw-2853	773	110	.	.	PUNCT
taxlaw-2853	774	1	websites	website	NOUN
taxlaw-2853	774	2	are	be	AUX
taxlaw-2853	774	3	often	often	ADV
taxlaw-2853	774	4	not	not	PART
taxlaw-2853	774	5	so	so	ADV
taxlaw-2853	774	6	explicit	explicit	ADJ
taxlaw-2853	774	7	and	and	CCONJ
taxlaw-2853	774	8	dramatically	dramatically	ADV
taxlaw-2853	774	9	different	different	ADJ
taxlaw-2853	774	10	,	,	PUNCT
taxlaw-2853	774	11	but	but	CCONJ
taxlaw-2853	774	12	there	there	PRON
taxlaw-2853	774	13	is	be	VERB
taxlaw-2853	774	14	still	still	ADV
taxlaw-2853	774	15	information	information	NOUN
taxlaw-2853	774	16	to	to	PART
taxlaw-2853	774	17	be	be	AUX
taxlaw-2853	774	18	gleaned	glean	VERB
taxlaw-2853	774	19	from	from	ADP
taxlaw-2853	774	20	how	how	SCONJ
taxlaw-2853	774	21	a	a	DET
taxlaw-2853	774	22	firm	firm	NOUN
taxlaw-2853	774	23	presents	present	VERB
taxlaw-2853	774	24	itself	itself	PRON
taxlaw-2853	774	25	.	.	PUNCT
taxlaw-2853	775	1	198	198	NUM
taxlaw-2853	775	2	hamilton	hamilton	PROPN
taxlaw-2853	775	3	,	,	PUNCT
taxlaw-2853	775	4	roadmap	roadmap	NOUN
taxlaw-2853	775	5	,	,	PUNCT
taxlaw-2853	775	6	supra	supra	PROPN
taxlaw-2853	775	7	note	note	NOUN
taxlaw-2853	775	8	4	4	NUM
taxlaw-2853	775	9	,	,	PUNCT
taxlaw-2853	775	10	at	at	ADP
taxlaw-2853	775	11	54	54	NUM
taxlaw-2853	775	12	,	,	PUNCT
taxlaw-2853	775	13	178	178	NUM
taxlaw-2853	775	14	-	-	SYM
taxlaw-2853	775	15	79	79	NUM
taxlaw-2853	775	16	(	(	PUNCT
taxlaw-2853	775	17	important	important	ADJ
taxlaw-2853	775	18	to	to	PART
taxlaw-2853	775	19	be	be	AUX
taxlaw-2853	775	20	able	able	ADJ
taxlaw-2853	775	21	to	to	PART
taxlaw-2853	775	22	“	"	PUNCT
taxlaw-2853	775	23	effectively	effectively	ADV
taxlaw-2853	775	24	communicat[e	communicat[e	X
taxlaw-2853	775	25	one	one	NUM
taxlaw-2853	775	26	’s	’s	NOUN
taxlaw-2853	775	27	]	]	PUNCT
taxlaw-2853	775	28	value	value	NOUN
taxlaw-2853	775	29	”	"	PUNCT
taxlaw-2853	775	30	to	to	ADP
taxlaw-2853	775	31	a	a	DET
taxlaw-2853	775	32	prospective	prospective	ADJ
taxlaw-2853	775	33	employer	employer	NOUN
taxlaw-2853	775	34	”	"	PUNCT
taxlaw-2853	775	35	)	)	PUNCT
taxlaw-2853	775	36	.	.	PUNCT
taxlaw-2853	776	1	199	199	NUM
taxlaw-2853	776	2	see	see	VERB
taxlaw-2853	776	3	marjorie	marjorie	PROPN
taxlaw-2853	776	4	m.	m.	PROPN
taxlaw-2853	776	5	shultz	shultz	PROPN
taxlaw-2853	776	6	&	&	CCONJ
taxlaw-2853	776	7	sheldon	sheldon	PROPN
taxlaw-2853	776	8	zedeck	zedeck	PROPN
taxlaw-2853	776	9	,	,	PUNCT
taxlaw-2853	776	10	predicting	predict	VERB
taxlaw-2853	776	11	lawyer	lawyer	NOUN
taxlaw-2853	776	12	effectiveness	effectiveness	NOUN
taxlaw-2853	776	13	:	:	PUNCT
taxlaw-2853	776	14	broadening	broaden	VERB
taxlaw-2853	776	15	the	the	DET
taxlaw-2853	776	16	basis	basis	NOUN
taxlaw-2853	776	17	for	for	ADP
taxlaw-2853	776	18	law	law	NOUN
taxlaw-2853	776	19	school	school	NOUN
taxlaw-2853	776	20	admission	admission	NOUN
taxlaw-2853	776	21	decisions	decision	NOUN
taxlaw-2853	776	22	,	,	PUNCT
taxlaw-2853	776	23	36	36	NUM
taxlaw-2853	776	24	law	law	NOUN
taxlaw-2853	776	25	&	&	CCONJ
taxlaw-2853	776	26	soc	soc	PROPN
taxlaw-2853	776	27	.	.	PUNCT
taxlaw-2853	777	1	inquiry	inquiry	NOUN
taxlaw-2853	777	2	620	620	NUM
taxlaw-2853	777	3	(	(	PUNCT
taxlaw-2853	777	4	2011	2011	NUM
taxlaw-2853	777	5	)	)	PUNCT
taxlaw-2853	777	6	(	(	PUNCT
taxlaw-2853	777	7	including	include	VERB
taxlaw-2853	777	8	“	"	PUNCT
taxlaw-2853	777	9	integrity	integrity	NOUN
taxlaw-2853	777	10	/	/	SYM
taxlaw-2853	777	11	honesty	honesty	NOUN
taxlaw-2853	777	12	”	"	PUNCT
taxlaw-2853	777	13	and	and	CCONJ
taxlaw-2853	777	14	“	"	PUNCT
taxlaw-2853	777	15	self	self	NOUN
taxlaw-2853	777	16	-	-	PUNCT
taxlaw-2853	777	17	development	development	NOUN
taxlaw-2853	777	18	”	"	PUNCT
taxlaw-2853	777	19	as	as	ADP
taxlaw-2853	777	20	important	important	ADJ
taxlaw-2853	777	21	competencies	competency	NOUN
taxlaw-2853	777	22	for	for	ADP
taxlaw-2853	777	23	lawyers	lawyer	NOUN
taxlaw-2853	777	24	)	)	PUNCT
taxlaw-2853	777	25	.	.	PUNCT
taxlaw-2853	778	1	252	252	NUM
taxlaw-2853	778	2	columbia	columbia	PROPN
taxlaw-2853	778	3	journal	journal	NOUN
taxlaw-2853	778	4	of	of	ADP
taxlaw-2853	778	5	tax	tax	NOUN
taxlaw-2853	778	6	law	law	NOUN
taxlaw-2853	778	7	[	[	X
taxlaw-2853	778	8	vol.8:215	vol.8:215	PROPN
taxlaw-2853	778	9	believes	believe	VERB
taxlaw-2853	778	10	will	will	AUX
taxlaw-2853	778	11	be	be	AUX
taxlaw-2853	778	12	a	a	DET
taxlaw-2853	778	13	better	well	ADJ
taxlaw-2853	778	14	fit	fit	NOUN
taxlaw-2853	778	15	.	.	PUNCT
taxlaw-2853	779	1	further	far	ADV
taxlaw-2853	779	2	,	,	PUNCT
taxlaw-2853	779	3	she	she	PRON
taxlaw-2853	779	4	can	can	AUX
taxlaw-2853	779	5	use	use	VERB
taxlaw-2853	779	6	her	her	PRON
taxlaw-2853	779	7	understanding	understanding	NOUN
taxlaw-2853	779	8	of	of	ADP
taxlaw-2853	779	9	her	her	PRON
taxlaw-2853	779	10	professional	professional	ADJ
taxlaw-2853	779	11	identity	identity	NOUN
taxlaw-2853	779	12	to	to	PART
taxlaw-2853	779	13	help	help	VERB
taxlaw-2853	779	14	her	she	PRON
taxlaw-2853	779	15	identify	identify	VERB
taxlaw-2853	779	16	,	,	PUNCT
taxlaw-2853	779	17	and	and	CCONJ
taxlaw-2853	779	18	position	position	VERB
taxlaw-2853	779	19	herself	herself	PRON
taxlaw-2853	779	20	well	well	ADV
taxlaw-2853	779	21	for	for	ADP
taxlaw-2853	779	22	,	,	PUNCT
taxlaw-2853	779	23	those	those	DET
taxlaw-2853	779	24	longer	long	ADJ
taxlaw-2853	779	25	-	-	PUNCT
taxlaw-2853	779	26	term	term	NOUN
taxlaw-2853	779	27	opportunities	opportunity	NOUN
taxlaw-2853	779	28	.	.	PUNCT
taxlaw-2853	780	1	fourth	fourth	ADJ
taxlaw-2853	780	2	,	,	PUNCT
taxlaw-2853	780	3	even	even	ADV
taxlaw-2853	780	4	if	if	SCONJ
taxlaw-2853	780	5	a	a	DET
taxlaw-2853	780	6	student	student	NOUN
taxlaw-2853	780	7	accepts	accept	VERB
taxlaw-2853	780	8	a	a	DET
taxlaw-2853	780	9	job	job	NOUN
taxlaw-2853	780	10	with	with	ADP
taxlaw-2853	780	11	an	an	DET
taxlaw-2853	780	12	employer	employer	NOUN
taxlaw-2853	780	13	that	that	PRON
taxlaw-2853	780	14	approaches	approach	VERB
taxlaw-2853	780	15	lawyering	lawyere	VERB
taxlaw-2853	780	16	differently	differently	ADV
taxlaw-2853	780	17	than	than	SCONJ
taxlaw-2853	780	18	the	the	DET
taxlaw-2853	780	19	student	student	NOUN
taxlaw-2853	780	20	does	do	VERB
taxlaw-2853	780	21	,	,	PUNCT
taxlaw-2853	780	22	understanding	understand	VERB
taxlaw-2853	780	23	her	her	PRON
taxlaw-2853	780	24	future	future	ADJ
taxlaw-2853	780	25	employer	employer	NOUN
taxlaw-2853	780	26	’s	’s	PART
taxlaw-2853	780	27	approach	approach	NOUN
taxlaw-2853	780	28	will	will	AUX
taxlaw-2853	780	29	give	give	VERB
taxlaw-2853	780	30	the	the	DET
taxlaw-2853	780	31	student	student	NOUN
taxlaw-2853	780	32	information	information	NOUN
taxlaw-2853	780	33	about	about	ADP
taxlaw-2853	780	34	what	what	PRON
taxlaw-2853	780	35	her	her	PRON
taxlaw-2853	780	36	experience	experience	NOUN
taxlaw-2853	780	37	is	be	AUX
taxlaw-2853	780	38	likely	likely	ADJ
taxlaw-2853	780	39	to	to	PART
taxlaw-2853	780	40	be	be	AUX
taxlaw-2853	780	41	with	with	ADP
taxlaw-2853	780	42	the	the	DET
taxlaw-2853	780	43	particular	particular	ADJ
taxlaw-2853	780	44	employer	employer	NOUN
taxlaw-2853	780	45	.	.	PUNCT
taxlaw-2853	781	1	to	to	ADP
taxlaw-2853	781	2	the	the	DET
taxlaw-2853	781	3	extent	extent	NOUN
taxlaw-2853	781	4	that	that	SCONJ
taxlaw-2853	781	5	the	the	DET
taxlaw-2853	781	6	employer	employer	NOUN
taxlaw-2853	781	7	’s	’s	PART
taxlaw-2853	781	8	approach	approach	NOUN
taxlaw-2853	781	9	is	be	AUX
taxlaw-2853	781	10	quite	quite	ADV
taxlaw-2853	781	11	different	different	ADJ
taxlaw-2853	781	12	from	from	ADP
taxlaw-2853	781	13	the	the	DET
taxlaw-2853	781	14	student	student	NOUN
taxlaw-2853	781	15	’s	’s	ADV
taxlaw-2853	781	16	,	,	PUNCT
taxlaw-2853	781	17	the	the	DET
taxlaw-2853	781	18	student	student	NOUN
taxlaw-2853	781	19	can	can	AUX
taxlaw-2853	781	20	invest	invest	VERB
taxlaw-2853	781	21	more	more	ADV
taxlaw-2853	781	22	in	in	ADP
taxlaw-2853	781	23	developing	develop	VERB
taxlaw-2853	781	24	strategies	strategy	NOUN
taxlaw-2853	781	25	for	for	ADP
taxlaw-2853	781	26	coping	cope	VERB
taxlaw-2853	781	27	with	with	ADP
taxlaw-2853	781	28	potential	potential	ADJ
taxlaw-2853	781	29	challenges	challenge	NOUN
taxlaw-2853	781	30	to	to	ADP
taxlaw-2853	781	31	her	her	PRON
taxlaw-2853	781	32	ability	ability	NOUN
taxlaw-2853	781	33	to	to	PART
taxlaw-2853	781	34	implement	implement	VERB
taxlaw-2853	781	35	her	her	PRON
taxlaw-2853	781	36	lawyering	lawyere	VERB
taxlaw-2853	781	37	philosophy	philosophy	NOUN
taxlaw-2853	781	38	.	.	PUNCT
taxlaw-2853	782	1	ii	ii	PROPN
taxlaw-2853	782	2	.	.	PUNCT
taxlaw-2853	783	1	imagining	imagine	VERB
taxlaw-2853	783	2	being	be	AUX
taxlaw-2853	783	3	tested	test	VERB
taxlaw-2853	783	4	&	&	CCONJ
taxlaw-2853	783	5	strategizing	strategize	VERB
taxlaw-2853	783	6	to	to	PART
taxlaw-2853	783	7	successfully	successfully	ADV
taxlaw-2853	783	8	navigate	navigate	VERB
taxlaw-2853	783	9	ethical	ethical	ADJ
taxlaw-2853	783	10	professional	professional	ADJ
taxlaw-2853	783	11	identity	identity	NOUN
taxlaw-2853	783	12	challenges	challenge	VERB
taxlaw-2853	783	13	the	the	DET
taxlaw-2853	783	14	question	question	NOUN
taxlaw-2853	783	15	presented	present	VERB
taxlaw-2853	783	16	to	to	ADP
taxlaw-2853	783	17	students	student	NOUN
taxlaw-2853	783	18	in	in	ADP
taxlaw-2853	783	19	this	this	DET
taxlaw-2853	783	20	part	part	NOUN
taxlaw-2853	783	21	of	of	ADP
taxlaw-2853	783	22	the	the	DET
taxlaw-2853	783	23	exercise	exercise	NOUN
taxlaw-2853	783	24	is	be	AUX
taxlaw-2853	783	25	,	,	PUNCT
taxlaw-2853	783	26	“	"	PUNCT
taxlaw-2853	783	27	what	what	DET
taxlaw-2853	783	28	situations	situation	NOUN
taxlaw-2853	783	29	in	in	ADP
taxlaw-2853	783	30	practice	practice	NOUN
taxlaw-2853	783	31	could	could	AUX
taxlaw-2853	783	32	test	test	VERB
taxlaw-2853	783	33	your	your	PRON
taxlaw-2853	783	34	ability	ability	NOUN
taxlaw-2853	783	35	to	to	PART
taxlaw-2853	783	36	implement	implement	VERB
taxlaw-2853	783	37	your	your	PRON
taxlaw-2853	783	38	approach	approach	NOUN
taxlaw-2853	783	39	to	to	ADP
taxlaw-2853	783	40	ethical	ethical	ADJ
taxlaw-2853	783	41	tax	tax	NOUN
taxlaw-2853	783	42	lawyering	lawyering	NOUN
taxlaw-2853	783	43	,	,	PUNCT
taxlaw-2853	783	44	and	and	CCONJ
taxlaw-2853	783	45	what	what	DET
taxlaw-2853	783	46	strategies	strategy	NOUN
taxlaw-2853	783	47	might	might	AUX
taxlaw-2853	783	48	you	you	PRON
taxlaw-2853	783	49	employ	employ	VERB
taxlaw-2853	783	50	in	in	ADP
taxlaw-2853	783	51	order	order	NOUN
taxlaw-2853	783	52	to	to	PART
taxlaw-2853	783	53	navigate	navigate	VERB
taxlaw-2853	783	54	those	those	DET
taxlaw-2853	783	55	challenges	challenge	NOUN
taxlaw-2853	783	56	?	?	PUNCT
taxlaw-2853	783	57	”	"	PUNCT
taxlaw-2853	783	58	more	more	ADV
taxlaw-2853	783	59	broadly	broadly	ADV
taxlaw-2853	783	60	,	,	PUNCT
taxlaw-2853	783	61	the	the	DET
taxlaw-2853	783	62	issue	issue	NOUN
taxlaw-2853	783	63	for	for	ADP
taxlaw-2853	783	64	this	this	DET
taxlaw-2853	783	65	part	part	NOUN
taxlaw-2853	783	66	of	of	ADP
taxlaw-2853	783	67	the	the	DET
taxlaw-2853	783	68	discussion	discussion	NOUN
taxlaw-2853	783	69	is	be	AUX
taxlaw-2853	783	70	what	what	PRON
taxlaw-2853	783	71	a	a	DET
taxlaw-2853	783	72	student	student	NOUN
taxlaw-2853	783	73	should	should	AUX
taxlaw-2853	783	74	do	do	VERB
taxlaw-2853	783	75	if	if	SCONJ
taxlaw-2853	783	76	she	she	PRON
taxlaw-2853	783	77	discovers	discover	VERB
taxlaw-2853	783	78	,	,	PUNCT
taxlaw-2853	783	79	after	after	ADP
taxlaw-2853	783	80	working	work	VERB
taxlaw-2853	783	81	for	for	ADP
taxlaw-2853	783	82	an	an	DET
taxlaw-2853	783	83	employer	employer	NOUN
taxlaw-2853	783	84	,	,	PUNCT
taxlaw-2853	783	85	that	that	SCONJ
taxlaw-2853	783	86	her	her	PRON
taxlaw-2853	783	87	approach	approach	NOUN
taxlaw-2853	783	88	to	to	ADP
taxlaw-2853	783	89	lawyering	lawyere	VERB
taxlaw-2853	783	90	and	and	CCONJ
taxlaw-2853	783	91	her	her	PRON
taxlaw-2853	783	92	employer	employer	NOUN
taxlaw-2853	783	93	’s	’s	PART
taxlaw-2853	783	94	approach	approach	NOUN
taxlaw-2853	783	95	to	to	ADP
taxlaw-2853	783	96	lawyering	lawyere	VERB
taxlaw-2853	783	97	(	(	PUNCT
taxlaw-2853	783	98	or	or	CCONJ
taxlaw-2853	783	99	at	at	ADP
taxlaw-2853	783	100	least	least	ADJ
taxlaw-2853	783	101	her	her	PRON
taxlaw-2853	783	102	supervisor	supervisor	NOUN
taxlaw-2853	783	103	’s	’s	PART
taxlaw-2853	783	104	approach	approach	NOUN
taxlaw-2853	783	105	to	to	ADP
taxlaw-2853	783	106	lawyering	lawyering	NOUN
taxlaw-2853	783	107	)	)	PUNCT
taxlaw-2853	783	108	are	be	AUX
taxlaw-2853	783	109	in	in	ADP
taxlaw-2853	783	110	conflict	conflict	NOUN
taxlaw-2853	783	111	.	.	PUNCT
taxlaw-2853	784	1	this	this	PRON
taxlaw-2853	784	2	is	be	AUX
taxlaw-2853	784	3	important	important	ADJ
taxlaw-2853	784	4	,	,	PUNCT
taxlaw-2853	784	5	not	not	PART
taxlaw-2853	784	6	only	only	ADV
taxlaw-2853	784	7	for	for	ADP
taxlaw-2853	784	8	the	the	DET
taxlaw-2853	784	9	lawyer	lawyer	NOUN
taxlaw-2853	784	10	’s	’s	PART
taxlaw-2853	784	11	own	own	ADJ
taxlaw-2853	784	12	values	value	NOUN
taxlaw-2853	784	13	and	and	CCONJ
taxlaw-2853	784	14	sense	sense	NOUN
taxlaw-2853	784	15	of	of	ADP
taxlaw-2853	784	16	well	well	NOUN
taxlaw-2853	784	17	-	-	PUNCT
taxlaw-2853	784	18	being,200	being,200	NOUN
taxlaw-2853	784	19	but	but	CCONJ
taxlaw-2853	784	20	also	also	ADV
taxlaw-2853	784	21	because	because	SCONJ
taxlaw-2853	784	22	even	even	ADV
taxlaw-2853	784	23	junior	junior	ADJ
taxlaw-2853	784	24	lawyers	lawyer	NOUN
taxlaw-2853	784	25	must	must	AUX
taxlaw-2853	784	26	take	take	VERB
taxlaw-2853	784	27	personal	personal	ADJ
taxlaw-2853	784	28	responsibility	responsibility	NOUN
taxlaw-2853	784	29	for	for	ADP
taxlaw-2853	784	30	practicing	practice	VERB
taxlaw-2853	784	31	in	in	ADP
taxlaw-2853	784	32	an	an	DET
taxlaw-2853	784	33	ethical	ethical	ADJ
taxlaw-2853	784	34	manner	manner	NOUN
taxlaw-2853	784	35	;	;	PUNCT
taxlaw-2853	784	36	they	they	PRON
taxlaw-2853	784	37	can	can	AUX
taxlaw-2853	784	38	not	not	PART
taxlaw-2853	784	39	abdicate	abdicate	VERB
taxlaw-2853	784	40	responsibility	responsibility	NOUN
taxlaw-2853	784	41	for	for	ADP
taxlaw-2853	784	42	their	their	PRON
taxlaw-2853	784	43	own	own	ADJ
taxlaw-2853	784	44	ethics	ethic	NOUN
taxlaw-2853	784	45	by	by	ADP
taxlaw-2853	784	46	merely	merely	ADV
taxlaw-2853	784	47	deferring	defer	VERB
taxlaw-2853	784	48	to	to	ADP
taxlaw-2853	784	49	the	the	DET
taxlaw-2853	784	50	judgment	judgment	NOUN
taxlaw-2853	784	51	of	of	ADP
taxlaw-2853	784	52	supervisors.201	supervisors.201	NOUN
taxlaw-2853	784	53	navigating	navigate	VERB
taxlaw-2853	784	54	ethical	ethical	ADJ
taxlaw-2853	784	55	professional	professional	ADJ
taxlaw-2853	784	56	identity	identity	NOUN
taxlaw-2853	784	57	challenges	challenge	NOUN
taxlaw-2853	784	58	in	in	ADP
taxlaw-2853	784	59	practice	practice	NOUN
taxlaw-2853	784	60	can	can	AUX
taxlaw-2853	784	61	be	be	AUX
taxlaw-2853	784	62	quite	quite	ADV
taxlaw-2853	784	63	difficult	difficult	ADJ
taxlaw-2853	784	64	.	.	PUNCT
taxlaw-2853	785	1	thus	thus	ADV
taxlaw-2853	785	2	,	,	PUNCT
taxlaw-2853	785	3	“	"	PUNCT
taxlaw-2853	785	4	[	[	X
taxlaw-2853	785	5	l]aw	l]aw	ADP
taxlaw-2853	785	6	teachers	teacher	NOUN
taxlaw-2853	785	7	who	who	PRON
taxlaw-2853	785	8	want	want	VERB
taxlaw-2853	785	9	to	to	PART
taxlaw-2853	785	10	help	help	VERB
taxlaw-2853	785	11	students	student	NOUN
taxlaw-2853	785	12	develop	develop	VERB
taxlaw-2853	785	13	ethical	ethical	ADJ
taxlaw-2853	785	14	decision	decision	NOUN
taxlaw-2853	785	15	-	-	PUNCT
taxlaw-2853	785	16	making	making	NOUN
taxlaw-2853	785	17	must	must	AUX
taxlaw-2853	785	18	also	also	ADV
taxlaw-2853	785	19	teach	teach	VERB
taxlaw-2853	785	20	students	student	NOUN
taxlaw-2853	785	21	how	how	SCONJ
taxlaw-2853	785	22	to	to	PART
taxlaw-2853	785	23	develop	develop	VERB
taxlaw-2853	785	24	the	the	DET
taxlaw-2853	785	25	courage	courage	NOUN
taxlaw-2853	785	26	and	and	CCONJ
taxlaw-2853	785	27	motivation	motivation	NOUN
taxlaw-2853	785	28	needed	need	VERB
taxlaw-2853	785	29	to	to	PART
taxlaw-2853	785	30	follow	follow	VERB
taxlaw-2853	785	31	through	through	ADP
taxlaw-2853	785	32	with	with	ADP
taxlaw-2853	785	33	their	their	PRON
taxlaw-2853	785	34	decisions	decision	NOUN
taxlaw-2853	785	35	.	.	PUNCT
taxlaw-2853	786	1	”202	”202	NOUN
taxlaw-2853	786	2	indeed	indeed	ADV
taxlaw-2853	786	3	,	,	PUNCT
taxlaw-2853	786	4	in	in	ADP
taxlaw-2853	786	5	order	order	NOUN
taxlaw-2853	786	6	to	to	PART
taxlaw-2853	786	7	try	try	VERB
taxlaw-2853	786	8	to	to	PART
taxlaw-2853	786	9	avoid	avoid	VERB
taxlaw-2853	786	10	ethical	ethical	ADJ
taxlaw-2853	786	11	lapses	lapse	NOUN
taxlaw-2853	786	12	,	,	PUNCT
taxlaw-2853	786	13	lawyers	lawyer	NOUN
taxlaw-2853	786	14	should	should	AUX
taxlaw-2853	786	15	“	"	PUNCT
taxlaw-2853	786	16	try	try	VERB
taxlaw-2853	786	17	to	to	PART
taxlaw-2853	786	18	anticipate	anticipate	VERB
taxlaw-2853	786	19	ethical	ethical	ADJ
taxlaw-2853	786	20	dilemmas	dilemma	NOUN
taxlaw-2853	786	21	and	and	CCONJ
taxlaw-2853	786	22	to	to	PART
taxlaw-2853	786	23	specifically	specifically	ADV
taxlaw-2853	786	24	plan	plan	VERB
taxlaw-2853	786	25	and	and	CCONJ
taxlaw-2853	786	26	rehearse	rehearse	VERB
taxlaw-2853	786	27	[	[	X
taxlaw-2853	786	28	their	their	PRON
taxlaw-2853	786	29	]	]	PUNCT
taxlaw-2853	786	30	responses	response	NOUN
taxlaw-2853	786	31	ahead	ahead	ADV
taxlaw-2853	786	32	of	of	ADP
taxlaw-2853	786	33	time	time	NOUN
taxlaw-2853	786	34	.	.	PUNCT
taxlaw-2853	786	35	”203	”203	PUNCT
taxlaw-2853	787	1	thus	thus	ADV
taxlaw-2853	787	2	,	,	PUNCT
taxlaw-2853	787	3	this	this	DET
taxlaw-2853	787	4	part	part	NOUN
taxlaw-2853	787	5	of	of	ADP
taxlaw-2853	787	6	the	the	DET
taxlaw-2853	787	7	exercise	exercise	NOUN
taxlaw-2853	787	8	focuses	focus	VERB
taxlaw-2853	787	9	on	on	ADP
taxlaw-2853	787	10	these	these	DET
taxlaw-2853	787	11	objectives	objective	NOUN
taxlaw-2853	787	12	.	.	PUNCT
taxlaw-2853	788	1	explicit	explicit	ADJ
taxlaw-2853	788	2	challenges	challenge	NOUN
taxlaw-2853	788	3	to	to	ADP
taxlaw-2853	788	4	professional	professional	ADJ
taxlaw-2853	788	5	identity	identity	NOUN
taxlaw-2853	788	6	to	to	PART
taxlaw-2853	788	7	explore	explore	VERB
taxlaw-2853	788	8	these	these	DET
taxlaw-2853	788	9	issues	issue	NOUN
taxlaw-2853	788	10	,	,	PUNCT
taxlaw-2853	788	11	students	student	NOUN
taxlaw-2853	788	12	are	be	AUX
taxlaw-2853	788	13	,	,	PUNCT
taxlaw-2853	788	14	once	once	ADV
taxlaw-2853	788	15	more	more	ADV
taxlaw-2853	788	16	,	,	PUNCT
taxlaw-2853	788	17	divided	divide	VERB
taxlaw-2853	788	18	into	into	ADP
taxlaw-2853	788	19	small	small	ADJ
taxlaw-2853	788	20	groups	group	NOUN
taxlaw-2853	788	21	and	and	CCONJ
taxlaw-2853	788	22	asked	ask	VERB
taxlaw-2853	788	23	to	to	PART
taxlaw-2853	788	24	try	try	VERB
taxlaw-2853	788	25	to	to	PART
taxlaw-2853	788	26	envision	envision	VERB
taxlaw-2853	788	27	a	a	DET
taxlaw-2853	788	28	professional	professional	ADJ
taxlaw-2853	788	29	scenario	scenario	NOUN
taxlaw-2853	788	30	that	that	PRON
taxlaw-2853	788	31	would	would	AUX
taxlaw-2853	788	32	test	test	VERB
taxlaw-2853	788	33	a	a	DET
taxlaw-2853	788	34	junior	junior	ADJ
taxlaw-2853	788	35	lawyer	lawyer	NOUN
taxlaw-2853	788	36	’s	’s	PART
taxlaw-2853	788	37	ability	ability	NOUN
taxlaw-2853	788	38	to	to	PART
taxlaw-2853	788	39	practice	practice	VERB
taxlaw-2853	788	40	in	in	ADP
taxlaw-2853	788	41	accordance	accordance	NOUN
taxlaw-2853	788	42	with	with	ADP
taxlaw-2853	788	43	her	her	PRON
taxlaw-2853	788	44	professional	professional	ADJ
taxlaw-2853	788	45	identity	identity	NOUN
taxlaw-2853	788	46	.	.	PUNCT
taxlaw-2853	789	1	students	student	NOUN
taxlaw-2853	789	2	should	should	AUX
taxlaw-2853	789	3	also	also	ADV
taxlaw-2853	789	4	brainstorm	brainstorm	VERB
taxlaw-2853	789	5	about	about	ADP
taxlaw-2853	789	6	how	how	SCONJ
taxlaw-2853	789	7	they	they	PRON
taxlaw-2853	789	8	might	might	AUX
taxlaw-2853	789	9	respond	respond	VERB
taxlaw-2853	789	10	to	to	ADP
taxlaw-2853	789	11	such	such	DET
taxlaw-2853	789	12	a	a	DET
taxlaw-2853	789	13	scenario	scenario	NOUN
taxlaw-2853	789	14	.	.	PUNCT
taxlaw-2853	790	1	to	to	ADP
taxlaw-2853	790	2	the	the	DET
taxlaw-2853	790	3	extent	extent	NOUN
taxlaw-2853	790	4	that	that	PRON
taxlaw-2853	790	5	students	student	NOUN
taxlaw-2853	790	6	struggle	struggle	VERB
taxlaw-2853	790	7	to	to	PART
taxlaw-2853	790	8	come	come	VERB
taxlaw-2853	790	9	up	up	ADP
taxlaw-2853	790	10	with	with	ADP
taxlaw-2853	790	11	scenarios	scenario	NOUN
taxlaw-2853	790	12	that	that	PRON
taxlaw-2853	790	13	present	present	ADJ
taxlaw-2853	790	14	professional	professional	ADJ
taxlaw-2853	790	15	identity	identity	NOUN
taxlaw-2853	790	16	challenges	challenge	NOUN
taxlaw-2853	790	17	,	,	PUNCT
taxlaw-2853	790	18	the	the	DET
taxlaw-2853	790	19	professor	professor	NOUN
taxlaw-2853	790	20	can	can	AUX
taxlaw-2853	790	21	provide	provide	VERB
taxlaw-2853	790	22	sample	sample	NOUN
taxlaw-2853	790	23	hypothetical	hypothetical	ADJ
taxlaw-2853	790	24	scenarios	scenario	NOUN
taxlaw-2853	790	25	.	.	PUNCT
taxlaw-2853	791	1	appendix	appendix	VERB
taxlaw-2853	791	2	a	a	PRON
taxlaw-2853	791	3	provides	provide	VERB
taxlaw-2853	791	4	some	some	DET
taxlaw-2853	791	5	sample	sample	NOUN
taxlaw-2853	791	6	scenarios	scenario	NOUN
taxlaw-2853	791	7	that	that	PRON
taxlaw-2853	791	8	can	can	AUX
taxlaw-2853	791	9	serve	serve	VERB
taxlaw-2853	791	10	as	as	ADP
taxlaw-2853	791	11	the	the	DET
taxlaw-2853	791	12	basis	basis	NOUN
taxlaw-2853	791	13	for	for	SCONJ
taxlaw-2853	791	14	discussion.204	discussion.204	PROPN
taxlaw-2853	791	15	students	student	NOUN
taxlaw-2853	791	16	should	should	AUX
taxlaw-2853	791	17	be	be	AUX
taxlaw-2853	791	18	able	able	ADJ
taxlaw-2853	791	19	to	to	PART
taxlaw-2853	791	20	articulate	articulate	VERB
taxlaw-2853	791	21	why	why	SCONJ
taxlaw-2853	791	22	a	a	DET
taxlaw-2853	791	23	particular	particular	ADJ
taxlaw-2853	791	24	scenario	scenario	NOUN
taxlaw-2853	791	25	might	might	AUX
taxlaw-2853	791	26	test	test	VERB
taxlaw-2853	791	27	a	a	DET
taxlaw-2853	791	28	lawyer	lawyer	NOUN
taxlaw-2853	791	29	’s	’s	PART
taxlaw-2853	791	30	ability	ability	NOUN
taxlaw-2853	791	31	to	to	PART
taxlaw-2853	791	32	continue	continue	VERB
taxlaw-2853	791	33	to	to	PART
taxlaw-2853	791	34	practice	practice	VERB
taxlaw-2853	791	35	in	in	ADP
taxlaw-2853	791	36	accordance	accordance	NOUN
taxlaw-2853	791	37	with	with	ADP
taxlaw-2853	791	38	her	her	PRON
taxlaw-2853	791	39	professional	professional	ADJ
taxlaw-2853	791	40	identity	identity	NOUN
taxlaw-2853	791	41	.	.	PUNCT
taxlaw-2853	792	1	indeed	indeed	ADV
taxlaw-2853	792	2	,	,	PUNCT
taxlaw-2853	792	3	some	some	DET
taxlaw-2853	792	4	200	200	NUM
taxlaw-2853	792	5	see	see	VERB
taxlaw-2853	792	6	supra	supra	PROPN
taxlaw-2853	792	7	part	part	PROPN
taxlaw-2853	792	8	ii.b.2	ii.b.2	PROPN
taxlaw-2853	792	9	.	.	PUNCT
taxlaw-2853	793	1	201	201	NUM
taxlaw-2853	793	2	see	see	VERB
taxlaw-2853	793	3	hazard	hazard	NOUN
taxlaw-2853	793	4	,	,	PUNCT
taxlaw-2853	793	5	supra	supra	PROPN
taxlaw-2853	793	6	note	note	NOUN
taxlaw-2853	793	7	127	127	NUM
taxlaw-2853	793	8	,	,	PUNCT
taxlaw-2853	793	9	at	at	ADP
taxlaw-2853	793	10	ch	ch	NOUN
taxlaw-2853	793	11	.	.	PROPN
taxlaw-2853	793	12	46	46	NUM
taxlaw-2853	793	13	(	(	PUNCT
taxlaw-2853	793	14	responsibilities	responsibility	NOUN
taxlaw-2853	793	15	of	of	ADP
taxlaw-2853	793	16	a	a	DET
taxlaw-2853	793	17	subordinate	subordinate	ADJ
taxlaw-2853	793	18	lawyer	lawyer	NOUN
taxlaw-2853	793	19	)	)	PUNCT
taxlaw-2853	793	20	.	.	PUNCT
taxlaw-2853	794	1	202	202	NUM
taxlaw-2853	794	2	gantt	gantt	NOUN
taxlaw-2853	794	3	&	&	CCONJ
taxlaw-2853	794	4	madison	madison	PROPN
taxlaw-2853	794	5	,	,	PUNCT
taxlaw-2853	794	6	supra	supra	PROPN
taxlaw-2853	794	7	note	note	PROPN
taxlaw-2853	794	8	10	10	NUM
taxlaw-2853	794	9	,	,	PUNCT
taxlaw-2853	794	10	at	at	ADP
taxlaw-2853	794	11	268	268	NUM
taxlaw-2853	794	12	(	(	PUNCT
taxlaw-2853	794	13	citing	cite	VERB
taxlaw-2853	794	14	thomas	thomas	PROPN
taxlaw-2853	794	15	lickona	lickona	PROPN
taxlaw-2853	794	16	,	,	PUNCT
taxlaw-2853	794	17	educating	educate	VERB
taxlaw-2853	794	18	for	for	ADP
taxlaw-2853	794	19	character	character	NOUN
taxlaw-2853	794	20	57	57	NUM
taxlaw-2853	794	21	-	-	SYM
taxlaw-2853	794	22	58	58	NUM
taxlaw-2853	794	23	(	(	PUNCT
taxlaw-2853	794	24	1991	1991	NUM
taxlaw-2853	794	25	)	)	PUNCT
taxlaw-2853	794	26	)	)	PUNCT
taxlaw-2853	794	27	.	.	PUNCT
taxlaw-2853	795	1	203	203	NUM
taxlaw-2853	795	2	robbennolt	robbennolt	PROPN
taxlaw-2853	795	3	&	&	CCONJ
taxlaw-2853	795	4	sternlight	sternlight	PROPN
taxlaw-2853	795	5	,	,	PUNCT
taxlaw-2853	795	6	supra	supra	PROPN
taxlaw-2853	795	7	note	note	PROPN
taxlaw-2853	795	8	45	45	NUM
taxlaw-2853	795	9	,	,	PUNCT
taxlaw-2853	795	10	at	at	ADP
taxlaw-2853	795	11	1157	1157	NUM
taxlaw-2853	795	12	-	-	SYM
taxlaw-2853	795	13	42	42	NUM
taxlaw-2853	795	14	.	.	PUNCT
taxlaw-2853	795	15	204	204	NUM
taxlaw-2853	795	16	alternatively	alternatively	ADV
taxlaw-2853	795	17	,	,	PUNCT
taxlaw-2853	795	18	the	the	DET
taxlaw-2853	795	19	professor	professor	NOUN
taxlaw-2853	795	20	could	could	AUX
taxlaw-2853	795	21	assign	assign	VERB
taxlaw-2853	795	22	reading	reading	NOUN
taxlaw-2853	795	23	that	that	PRON
taxlaw-2853	795	24	relays	relay	VERB
taxlaw-2853	795	25	the	the	DET
taxlaw-2853	795	26	story	story	NOUN
taxlaw-2853	795	27	of	of	ADP
taxlaw-2853	795	28	mike	mike	PROPN
taxlaw-2853	795	29	hammersley	hammersley	PROPN
taxlaw-2853	795	30	,	,	PUNCT
taxlaw-2853	795	31	who	who	PRON
taxlaw-2853	795	32	became	become	VERB
taxlaw-2853	795	33	a	a	DET
taxlaw-2853	795	34	whistleblower	whistleblower	NOUN
taxlaw-2853	795	35	in	in	ADP
taxlaw-2853	795	36	connection	connection	NOUN
taxlaw-2853	795	37	with	with	ADP
taxlaw-2853	795	38	tax	tax	NOUN
taxlaw-2853	795	39	shelter	shelter	NOUN
taxlaw-2853	795	40	transactions	transaction	NOUN
taxlaw-2853	795	41	.	.	PUNCT
taxlaw-2853	796	1	see	see	VERB
taxlaw-2853	796	2	tanina	tanina	PROPN
taxlaw-2853	796	3	rostain	rostain	PROPN
taxlaw-2853	796	4	,	,	PUNCT
taxlaw-2853	796	5	travails	travail	NOUN
taxlaw-2853	796	6	in	in	ADP
taxlaw-2853	796	7	tax	tax	NOUN
taxlaw-2853	796	8	,	,	PUNCT
taxlaw-2853	796	9	in	in	ADP
taxlaw-2853	796	10	legal	legal	ADJ
taxlaw-2853	796	11	ethics	ethic	NOUN
taxlaw-2853	796	12	:	:	PUNCT
taxlaw-2853	796	13	law	law	NOUN
taxlaw-2853	796	14	stories	story	NOUN
taxlaw-2853	796	15	108	108	NUM
taxlaw-2853	796	16	-	-	SYM
taxlaw-2853	796	17	117	117	NUM
taxlaw-2853	796	18	(	(	PUNCT
taxlaw-2853	796	19	story	story	NOUN
taxlaw-2853	796	20	of	of	ADP
taxlaw-2853	796	21	hammersley	hammersley	NOUN
taxlaw-2853	796	22	)	)	PUNCT
taxlaw-2853	796	23	;	;	PUNCT
taxlaw-2853	796	24	see	see	VERB
taxlaw-2853	796	25	also	also	ADV
taxlaw-2853	796	26	infra	infra	VERB
taxlaw-2853	796	27	part	part	NOUN
taxlaw-2853	796	28	v.e.1	v.e.1	NOUN
taxlaw-2853	796	29	.	.	X
taxlaw-2853	797	1	2017	2017	NUM
taxlaw-2853	797	2	]	]	PUNCT
taxlaw-2853	797	3	fostering	foster	VERB
taxlaw-2853	797	4	ethical	ethical	ADJ
taxlaw-2853	797	5	professional	professional	ADJ
taxlaw-2853	797	6	identity	identity	NOUN
taxlaw-2853	797	7	in	in	ADP
taxlaw-2853	797	8	tax	tax	NOUN
taxlaw-2853	797	9	253	253	NUM
taxlaw-2853	797	10	scenarios	scenario	NOUN
taxlaw-2853	797	11	might	might	AUX
taxlaw-2853	797	12	challenge	challenge	VERB
taxlaw-2853	797	13	certain	certain	ADJ
taxlaw-2853	797	14	lawyers	lawyer	NOUN
taxlaw-2853	797	15	but	but	CCONJ
taxlaw-2853	797	16	not	not	PART
taxlaw-2853	797	17	others	other	NOUN
taxlaw-2853	797	18	depending	depend	VERB
taxlaw-2853	797	19	on	on	ADP
taxlaw-2853	797	20	the	the	DET
taxlaw-2853	797	21	individual	individual	ADJ
taxlaw-2853	797	22	lawyer	lawyer	NOUN
taxlaw-2853	797	23	’s	’s	PART
taxlaw-2853	797	24	approach	approach	NOUN
taxlaw-2853	797	25	to	to	ADP
taxlaw-2853	797	26	tax	tax	NOUN
taxlaw-2853	797	27	lawyering	lawyering	NOUN
taxlaw-2853	797	28	.	.	PUNCT
taxlaw-2853	798	1	once	once	SCONJ
taxlaw-2853	798	2	students	student	NOUN
taxlaw-2853	798	3	identify	identify	VERB
taxlaw-2853	798	4	the	the	DET
taxlaw-2853	798	5	challenge	challenge	NOUN
taxlaw-2853	798	6	,	,	PUNCT
taxlaw-2853	798	7	each	each	DET
taxlaw-2853	798	8	student	student	NOUN
taxlaw-2853	798	9	should	should	AUX
taxlaw-2853	798	10	refer	refer	VERB
taxlaw-2853	798	11	back	back	ADV
taxlaw-2853	798	12	to	to	ADP
taxlaw-2853	798	13	her	her	PRON
taxlaw-2853	798	14	lawyering	lawyere	VERB
taxlaw-2853	798	15	philosophy	philosophy	NOUN
taxlaw-2853	798	16	and	and	CCONJ
taxlaw-2853	798	17	to	to	ADP
taxlaw-2853	798	18	her	her	PRON
taxlaw-2853	798	19	reasons	reason	NOUN
taxlaw-2853	798	20	for	for	ADP
taxlaw-2853	798	21	wanting	want	VERB
taxlaw-2853	798	22	to	to	PART
taxlaw-2853	798	23	pursue	pursue	VERB
taxlaw-2853	798	24	a	a	DET
taxlaw-2853	798	25	career	career	NOUN
taxlaw-2853	798	26	that	that	PRON
taxlaw-2853	798	27	adhered	adhere	VERB
taxlaw-2853	798	28	to	to	ADP
taxlaw-2853	798	29	that	that	DET
taxlaw-2853	798	30	particular	particular	ADJ
taxlaw-2853	798	31	guiding	guide	VERB
taxlaw-2853	798	32	principle	principle	NOUN
taxlaw-2853	798	33	.	.	PUNCT
taxlaw-2853	799	1	reflecting	reflect	VERB
taxlaw-2853	799	2	back	back	ADV
taxlaw-2853	799	3	on	on	ADP
taxlaw-2853	799	4	those	those	DET
taxlaw-2853	799	5	values	value	NOUN
taxlaw-2853	799	6	and	and	CCONJ
taxlaw-2853	799	7	on	on	ADP
taxlaw-2853	799	8	how	how	SCONJ
taxlaw-2853	799	9	her	her	PRON
taxlaw-2853	799	10	actions	action	NOUN
taxlaw-2853	799	11	could	could	AUX
taxlaw-2853	799	12	affect	affect	VERB
taxlaw-2853	799	13	all	all	DET
taxlaw-2853	799	14	relevant	relevant	ADJ
taxlaw-2853	799	15	stakeholders	stakeholder	NOUN
taxlaw-2853	799	16	should	should	AUX
taxlaw-2853	799	17	give	give	VERB
taxlaw-2853	799	18	her	her	PRON
taxlaw-2853	799	19	guidance	guidance	NOUN
taxlaw-2853	799	20	about	about	ADP
taxlaw-2853	799	21	what	what	PRON
taxlaw-2853	799	22	her	her	PRON
taxlaw-2853	799	23	professional	professional	ADJ
taxlaw-2853	799	24	identity	identity	NOUN
taxlaw-2853	799	25	would	would	AUX
taxlaw-2853	799	26	lead	lead	VERB
taxlaw-2853	799	27	her	she	PRON
taxlaw-2853	799	28	to	to	PART
taxlaw-2853	799	29	do	do	VERB
taxlaw-2853	799	30	in	in	ADP
taxlaw-2853	799	31	the	the	DET
taxlaw-2853	799	32	particular	particular	ADJ
taxlaw-2853	799	33	scenario.205	scenario.205	VERB
taxlaw-2853	799	34	this	this	PRON
taxlaw-2853	799	35	is	be	AUX
taxlaw-2853	799	36	the	the	DET
taxlaw-2853	799	37	process	process	NOUN
taxlaw-2853	799	38	of	of	ADP
taxlaw-2853	799	39	using	use	VERB
taxlaw-2853	799	40	one	one	NUM
taxlaw-2853	799	41	’s	’s	PART
taxlaw-2853	799	42	professional	professional	ADJ
taxlaw-2853	799	43	identity	identity	NOUN
taxlaw-2853	799	44	as	as	ADP
taxlaw-2853	799	45	a	a	DET
taxlaw-2853	799	46	framework	framework	NOUN
taxlaw-2853	799	47	for	for	ADP
taxlaw-2853	799	48	principled	principled	ADJ
taxlaw-2853	799	49	decision	decision	NOUN
taxlaw-2853	799	50	-	-	PUNCT
taxlaw-2853	799	51	making.206	making.206	NOUN
taxlaw-2853	799	52	of	of	ADP
taxlaw-2853	799	53	course	course	NOUN
taxlaw-2853	799	54	,	,	PUNCT
taxlaw-2853	799	55	the	the	DET
taxlaw-2853	799	56	reality	reality	NOUN
taxlaw-2853	799	57	of	of	ADP
taxlaw-2853	799	58	practice	practice	NOUN
taxlaw-2853	799	59	is	be	AUX
taxlaw-2853	799	60	not	not	PART
taxlaw-2853	799	61	so	so	ADV
taxlaw-2853	799	62	easy	easy	ADJ
taxlaw-2853	799	63	,	,	PUNCT
taxlaw-2853	799	64	so	so	ADV
taxlaw-2853	799	65	a	a	DET
taxlaw-2853	799	66	key	key	ADJ
taxlaw-2853	799	67	part	part	NOUN
taxlaw-2853	799	68	of	of	ADP
taxlaw-2853	799	69	the	the	DET
taxlaw-2853	799	70	ethical	ethical	ADJ
taxlaw-2853	799	71	challenge	challenge	NOUN
taxlaw-2853	799	72	is	be	AUX
taxlaw-2853	799	73	about	about	ADP
taxlaw-2853	799	74	how	how	SCONJ
taxlaw-2853	799	75	to	to	PART
taxlaw-2853	799	76	honor	honor	VERB
taxlaw-2853	799	77	that	that	DET
taxlaw-2853	799	78	professional	professional	ADJ
taxlaw-2853	799	79	identity	identity	NOUN
taxlaw-2853	799	80	(	(	PUNCT
taxlaw-2853	799	81	and	and	CCONJ
taxlaw-2853	799	82	the	the	DET
taxlaw-2853	799	83	values	value	NOUN
taxlaw-2853	799	84	motivating	motivate	VERB
taxlaw-2853	799	85	the	the	DET
taxlaw-2853	799	86	professional	professional	ADJ
taxlaw-2853	799	87	identity	identity	NOUN
taxlaw-2853	799	88	)	)	PUNCT
taxlaw-2853	799	89	in	in	ADP
taxlaw-2853	799	90	the	the	DET
taxlaw-2853	799	91	particular	particular	ADJ
taxlaw-2853	799	92	employment	employment	NOUN
taxlaw-2853	799	93	setting	setting	NOUN
taxlaw-2853	799	94	,	,	PUNCT
taxlaw-2853	799	95	with	with	ADP
taxlaw-2853	799	96	all	all	PRON
taxlaw-2853	799	97	that	that	PRON
taxlaw-2853	799	98	the	the	DET
taxlaw-2853	799	99	lawyer	lawyer	NOUN
taxlaw-2853	799	100	’s	’s	PART
taxlaw-2853	799	101	practice	practice	NOUN
taxlaw-2853	799	102	and	and	CCONJ
taxlaw-2853	799	103	personal	personal	ADJ
taxlaw-2853	799	104	realities	reality	NOUN
taxlaw-2853	799	105	entail	entail	VERB
taxlaw-2853	799	106	.	.	PUNCT
taxlaw-2853	800	1	thus	thus	ADV
taxlaw-2853	800	2	,	,	PUNCT
taxlaw-2853	800	3	students	student	NOUN
taxlaw-2853	800	4	should	should	AUX
taxlaw-2853	800	5	discuss	discuss	VERB
taxlaw-2853	800	6	various	various	ADJ
taxlaw-2853	800	7	strategies	strategy	NOUN
taxlaw-2853	800	8	they	they	PRON
taxlaw-2853	800	9	might	might	AUX
taxlaw-2853	800	10	employ	employ	VERB
taxlaw-2853	800	11	in	in	ADP
taxlaw-2853	800	12	the	the	DET
taxlaw-2853	800	13	particular	particular	ADJ
taxlaw-2853	800	14	setting	setting	NOUN
taxlaw-2853	800	15	.	.	PUNCT
taxlaw-2853	801	1	although	although	SCONJ
taxlaw-2853	801	2	the	the	DET
taxlaw-2853	801	3	scenarios	scenario	NOUN
taxlaw-2853	801	4	may	may	AUX
taxlaw-2853	801	5	vary	vary	VERB
taxlaw-2853	801	6	,	,	PUNCT
taxlaw-2853	801	7	the	the	DET
taxlaw-2853	801	8	skills	skill	NOUN
taxlaw-2853	801	9	and	and	CCONJ
taxlaw-2853	801	10	strategies	strategy	NOUN
taxlaw-2853	801	11	needed	need	VERB
taxlaw-2853	801	12	to	to	PART
taxlaw-2853	801	13	respond	respond	VERB
taxlaw-2853	801	14	effectively	effectively	ADV
taxlaw-2853	801	15	are	be	AUX
taxlaw-2853	801	16	often	often	ADV
taxlaw-2853	801	17	quite	quite	ADV
taxlaw-2853	801	18	similar	similar	ADJ
taxlaw-2853	801	19	regardless	regardless	ADV
taxlaw-2853	801	20	of	of	ADP
taxlaw-2853	801	21	the	the	DET
taxlaw-2853	801	22	specific	specific	ADJ
taxlaw-2853	801	23	scenario	scenario	NOUN
taxlaw-2853	801	24	.	.	PUNCT
taxlaw-2853	802	1	students	student	NOUN
taxlaw-2853	802	2	are	be	AUX
taxlaw-2853	802	3	generally	generally	ADV
taxlaw-2853	802	4	predisposed	predispose	VERB
taxlaw-2853	802	5	to	to	ADP
taxlaw-2853	802	6	trying	try	VERB
taxlaw-2853	802	7	to	to	PART
taxlaw-2853	802	8	find	find	VERB
taxlaw-2853	802	9	a	a	DET
taxlaw-2853	802	10	way	way	NOUN
taxlaw-2853	802	11	to	to	PART
taxlaw-2853	802	12	navigate	navigate	VERB
taxlaw-2853	802	13	the	the	DET
taxlaw-2853	802	14	scenario	scenario	NOUN
taxlaw-2853	802	15	while	while	SCONJ
taxlaw-2853	802	16	staying	staying	AUX
taxlaw-2853	802	17	employed	employ	VERB
taxlaw-2853	802	18	and	and	CCONJ
taxlaw-2853	802	19	continuing	continue	VERB
taxlaw-2853	802	20	with	with	ADP
taxlaw-2853	802	21	career	career	NOUN
taxlaw-2853	802	22	advancement	advancement	NOUN
taxlaw-2853	802	23	at	at	ADP
taxlaw-2853	802	24	the	the	DET
taxlaw-2853	802	25	particular	particular	ADJ
taxlaw-2853	802	26	employer	employer	NOUN
taxlaw-2853	802	27	.	.	PUNCT
taxlaw-2853	803	1	this	this	PRON
taxlaw-2853	803	2	is	be	AUX
taxlaw-2853	803	3	completely	completely	ADV
taxlaw-2853	803	4	understandable	understandable	ADJ
taxlaw-2853	803	5	given	give	VERB
taxlaw-2853	803	6	the	the	DET
taxlaw-2853	803	7	challenging	challenging	ADJ
taxlaw-2853	803	8	job	job	NOUN
taxlaw-2853	803	9	market	market	NOUN
taxlaw-2853	803	10	,	,	PUNCT
taxlaw-2853	803	11	given	give	VERB
taxlaw-2853	803	12	the	the	DET
taxlaw-2853	803	13	amount	amount	NOUN
taxlaw-2853	803	14	of	of	ADP
taxlaw-2853	803	15	student	student	NOUN
taxlaw-2853	803	16	debt	debt	NOUN
taxlaw-2853	803	17	that	that	PRON
taxlaw-2853	803	18	most	most	ADJ
taxlaw-2853	803	19	junior	junior	ADJ
taxlaw-2853	803	20	lawyers	lawyer	NOUN
taxlaw-2853	803	21	have	have	VERB
taxlaw-2853	803	22	,	,	PUNCT
taxlaw-2853	803	23	and	and	CCONJ
taxlaw-2853	803	24	given	give	VERB
taxlaw-2853	803	25	the	the	DET
taxlaw-2853	803	26	family	family	NOUN
taxlaw-2853	803	27	and	and	CCONJ
taxlaw-2853	803	28	other	other	ADJ
taxlaw-2853	803	29	personal	personal	ADJ
taxlaw-2853	803	30	responsibilities	responsibility	NOUN
taxlaw-2853	803	31	that	that	PRON
taxlaw-2853	803	32	they	they	PRON
taxlaw-2853	803	33	may	may	AUX
taxlaw-2853	803	34	bear	bear	VERB
taxlaw-2853	803	35	.	.	PUNCT
taxlaw-2853	804	1	thus	thus	ADV
taxlaw-2853	804	2	,	,	PUNCT
taxlaw-2853	804	3	the	the	DET
taxlaw-2853	804	4	focus	focus	NOUN
taxlaw-2853	804	5	of	of	ADP
taxlaw-2853	804	6	the	the	DET
taxlaw-2853	804	7	conversation	conversation	NOUN
taxlaw-2853	804	8	is	be	AUX
taxlaw-2853	804	9	generally	generally	ADV
taxlaw-2853	804	10	on	on	ADP
taxlaw-2853	804	11	how	how	SCONJ
taxlaw-2853	804	12	to	to	PART
taxlaw-2853	804	13	navigate	navigate	VERB
taxlaw-2853	804	14	the	the	DET
taxlaw-2853	804	15	professional	professional	ADJ
taxlaw-2853	804	16	identity	identity	NOUN
taxlaw-2853	804	17	within	within	ADP
taxlaw-2853	804	18	the	the	DET
taxlaw-2853	804	19	existing	exist	VERB
taxlaw-2853	804	20	work	work	NOUN
taxlaw-2853	804	21	environment	environment	NOUN
taxlaw-2853	804	22	.	.	PUNCT
taxlaw-2853	805	1	that	that	PRON
taxlaw-2853	805	2	said	say	VERB
taxlaw-2853	805	3	,	,	PUNCT
taxlaw-2853	805	4	changing	change	VERB
taxlaw-2853	805	5	jobs	job	NOUN
taxlaw-2853	805	6	is	be	AUX
taxlaw-2853	805	7	always	always	ADV
taxlaw-2853	805	8	an	an	DET
taxlaw-2853	805	9	option	option	NOUN
taxlaw-2853	805	10	if	if	SCONJ
taxlaw-2853	805	11	a	a	DET
taxlaw-2853	805	12	lawyer	lawyer	NOUN
taxlaw-2853	805	13	can	can	AUX
taxlaw-2853	805	14	not	not	PART
taxlaw-2853	805	15	make	make	VERB
taxlaw-2853	805	16	the	the	DET
taxlaw-2853	805	17	existing	exist	VERB
taxlaw-2853	805	18	situation	situation	NOUN
taxlaw-2853	805	19	work	work	NOUN
taxlaw-2853	805	20	,	,	PUNCT
taxlaw-2853	805	21	and	and	CCONJ
taxlaw-2853	805	22	it	it	PRON
taxlaw-2853	805	23	is	be	AUX
taxlaw-2853	805	24	important	important	ADJ
taxlaw-2853	805	25	for	for	SCONJ
taxlaw-2853	805	26	students	student	NOUN
taxlaw-2853	805	27	to	to	PART
taxlaw-2853	805	28	be	be	AUX
taxlaw-2853	805	29	willing	willing	ADJ
taxlaw-2853	805	30	and	and	CCONJ
taxlaw-2853	805	31	able	able	ADJ
taxlaw-2853	805	32	to	to	PART
taxlaw-2853	805	33	make	make	VERB
taxlaw-2853	805	34	the	the	DET
taxlaw-2853	805	35	tough	tough	ADJ
taxlaw-2853	805	36	decision	decision	NOUN
taxlaw-2853	805	37	to	to	PART
taxlaw-2853	805	38	leave	leave	VERB
taxlaw-2853	805	39	an	an	DET
taxlaw-2853	805	40	employer	employer	NOUN
taxlaw-2853	805	41	if	if	SCONJ
taxlaw-2853	805	42	necessary	necessary	ADJ
taxlaw-2853	805	43	.	.	PUNCT
taxlaw-2853	806	1	even	even	ADV
taxlaw-2853	806	2	in	in	ADP
taxlaw-2853	806	3	that	that	DET
taxlaw-2853	806	4	situation	situation	NOUN
taxlaw-2853	806	5	,	,	PUNCT
taxlaw-2853	806	6	most	most	ADJ
taxlaw-2853	806	7	lawyers	lawyer	NOUN
taxlaw-2853	806	8	will	will	AUX
taxlaw-2853	806	9	want	want	VERB
taxlaw-2853	806	10	to	to	PART
taxlaw-2853	806	11	try	try	VERB
taxlaw-2853	806	12	to	to	PART
taxlaw-2853	806	13	keep	keep	VERB
taxlaw-2853	806	14	their	their	PRON
taxlaw-2853	806	15	current	current	ADJ
taxlaw-2853	806	16	jobs	job	NOUN
taxlaw-2853	806	17	until	until	SCONJ
taxlaw-2853	806	18	they	they	PRON
taxlaw-2853	806	19	find	find	VERB
taxlaw-2853	806	20	a	a	DET
taxlaw-2853	806	21	new	new	ADJ
taxlaw-2853	806	22	job	job	NOUN
taxlaw-2853	806	23	.	.	PUNCT
taxlaw-2853	807	1	this	this	PRON
taxlaw-2853	807	2	means	mean	VERB
taxlaw-2853	807	3	that	that	SCONJ
taxlaw-2853	807	4	even	even	ADV
taxlaw-2853	807	5	a	a	DET
taxlaw-2853	807	6	lawyer	lawyer	NOUN
taxlaw-2853	807	7	who	who	PRON
taxlaw-2853	807	8	is	be	AUX
taxlaw-2853	807	9	trying	try	VERB
taxlaw-2853	807	10	to	to	PART
taxlaw-2853	807	11	change	change	VERB
taxlaw-2853	807	12	jobs	job	NOUN
taxlaw-2853	807	13	will	will	AUX
taxlaw-2853	807	14	need	need	VERB
taxlaw-2853	807	15	to	to	PART
taxlaw-2853	807	16	have	have	VERB
taxlaw-2853	807	17	strategies	strategy	NOUN
taxlaw-2853	807	18	to	to	PART
taxlaw-2853	807	19	navigate	navigate	VERB
taxlaw-2853	807	20	the	the	DET
taxlaw-2853	807	21	current	current	ADJ
taxlaw-2853	807	22	challenge	challenge	NOUN
taxlaw-2853	807	23	in	in	ADP
taxlaw-2853	807	24	the	the	DET
taxlaw-2853	807	25	existing	exist	VERB
taxlaw-2853	807	26	work	work	NOUN
taxlaw-2853	807	27	environment	environment	NOUN
taxlaw-2853	807	28	.	.	PUNCT
taxlaw-2853	808	1	when	when	SCONJ
taxlaw-2853	808	2	considering	consider	VERB
taxlaw-2853	808	3	strategies	strategy	NOUN
taxlaw-2853	808	4	that	that	PRON
taxlaw-2853	808	5	would	would	AUX
taxlaw-2853	808	6	enable	enable	VERB
taxlaw-2853	808	7	the	the	DET
taxlaw-2853	808	8	student	student	NOUN
taxlaw-2853	808	9	to	to	PART
taxlaw-2853	808	10	navigate	navigate	VERB
taxlaw-2853	808	11	the	the	DET
taxlaw-2853	808	12	challenge	challenge	NOUN
taxlaw-2853	808	13	within	within	ADP
taxlaw-2853	808	14	the	the	DET
taxlaw-2853	808	15	work	work	NOUN
taxlaw-2853	808	16	setting	setting	NOUN
taxlaw-2853	808	17	,	,	PUNCT
taxlaw-2853	808	18	students	student	NOUN
taxlaw-2853	808	19	often	often	ADV
taxlaw-2853	808	20	suggest	suggest	VERB
taxlaw-2853	808	21	reaching	reach	VERB
taxlaw-2853	808	22	out	out	ADP
taxlaw-2853	808	23	to	to	ADP
taxlaw-2853	808	24	mentors	mentor	NOUN
taxlaw-2853	808	25	,	,	PUNCT
taxlaw-2853	808	26	both	both	CCONJ
taxlaw-2853	808	27	inside	inside	ADP
taxlaw-2853	808	28	and	and	CCONJ
taxlaw-2853	808	29	outside	outside	ADP
taxlaw-2853	808	30	of	of	ADP
taxlaw-2853	808	31	the	the	DET
taxlaw-2853	808	32	employer	employer	NOUN
taxlaw-2853	808	33	,	,	PUNCT
taxlaw-2853	808	34	to	to	PART
taxlaw-2853	808	35	get	get	VERB
taxlaw-2853	808	36	advice	advice	NOUN
taxlaw-2853	808	37	.	.	PUNCT
taxlaw-2853	809	1	when	when	SCONJ
taxlaw-2853	809	2	seeking	seek	VERB
taxlaw-2853	809	3	advice	advice	NOUN
taxlaw-2853	809	4	from	from	ADP
taxlaw-2853	809	5	mentors	mentor	NOUN
taxlaw-2853	809	6	who	who	PRON
taxlaw-2853	809	7	work	work	VERB
taxlaw-2853	809	8	for	for	ADP
taxlaw-2853	809	9	the	the	DET
taxlaw-2853	809	10	same	same	ADJ
taxlaw-2853	809	11	employer	employer	NOUN
taxlaw-2853	809	12	,	,	PUNCT
taxlaw-2853	809	13	students	student	NOUN
taxlaw-2853	809	14	are	be	AUX
taxlaw-2853	809	15	generally	generally	ADV
taxlaw-2853	809	16	more	more	ADV
taxlaw-2853	809	17	comfortable	comfortable	ADJ
taxlaw-2853	809	18	seeking	seek	VERB
taxlaw-2853	809	19	advice	advice	NOUN
taxlaw-2853	809	20	from	from	ADP
taxlaw-2853	809	21	someone	someone	PRON
taxlaw-2853	809	22	who	who	PRON
taxlaw-2853	809	23	is	be	AUX
taxlaw-2853	809	24	not	not	PART
taxlaw-2853	809	25	involved	involve	VERB
taxlaw-2853	809	26	in	in	ADP
taxlaw-2853	809	27	the	the	DET
taxlaw-2853	809	28	particular	particular	ADJ
taxlaw-2853	809	29	matter	matter	NOUN
taxlaw-2853	809	30	.	.	PUNCT
taxlaw-2853	810	1	students	student	NOUN
taxlaw-2853	810	2	also	also	ADV
taxlaw-2853	810	3	often	often	ADV
taxlaw-2853	810	4	suggest	suggest	VERB
taxlaw-2853	810	5	having	have	VERB
taxlaw-2853	810	6	an	an	DET
taxlaw-2853	810	7	open	open	ADJ
taxlaw-2853	810	8	conversation	conversation	NOUN
taxlaw-2853	810	9	with	with	ADP
taxlaw-2853	810	10	their	their	PRON
taxlaw-2853	810	11	supervisor	supervisor	NOUN
taxlaw-2853	810	12	,	,	PUNCT
taxlaw-2853	810	13	but	but	CCONJ
taxlaw-2853	810	14	this	this	PRON
taxlaw-2853	810	15	requires	require	VERB
taxlaw-2853	810	16	quite	quite	DET
taxlaw-2853	810	17	a	a	DET
taxlaw-2853	810	18	bit	bit	NOUN
taxlaw-2853	810	19	of	of	ADP
taxlaw-2853	810	20	tact	tact	NOUN
taxlaw-2853	810	21	in	in	ADP
taxlaw-2853	810	22	order	order	NOUN
taxlaw-2853	810	23	to	to	PART
taxlaw-2853	810	24	push	push	VERB
taxlaw-2853	810	25	back	back	ADV
taxlaw-2853	810	26	against	against	ADP
taxlaw-2853	810	27	a	a	DET
taxlaw-2853	810	28	supervisor	supervisor	NOUN
taxlaw-2853	810	29	in	in	ADP
taxlaw-2853	810	30	a	a	DET
taxlaw-2853	810	31	way	way	NOUN
taxlaw-2853	810	32	that	that	PRON
taxlaw-2853	810	33	does	do	AUX
taxlaw-2853	810	34	not	not	PART
taxlaw-2853	810	35	seem	seem	VERB
taxlaw-2853	810	36	insubordinate	insubordinate	ADJ
taxlaw-2853	810	37	.	.	PUNCT
taxlaw-2853	811	1	for	for	ADP
taxlaw-2853	811	2	example	example	NOUN
taxlaw-2853	811	3	,	,	PUNCT
taxlaw-2853	811	4	students	student	NOUN
taxlaw-2853	811	5	suggest	suggest	AUX
taxlaw-2853	811	6	asking	ask	VERB
taxlaw-2853	811	7	open	open	ADV
taxlaw-2853	811	8	-	-	PUNCT
taxlaw-2853	811	9	ended	end	VERB
taxlaw-2853	811	10	questions	question	NOUN
taxlaw-2853	811	11	to	to	PART
taxlaw-2853	811	12	elicit	elicit	VERB
taxlaw-2853	811	13	more	more	ADJ
taxlaw-2853	811	14	information	information	NOUN
taxlaw-2853	811	15	,	,	PUNCT
taxlaw-2853	811	16	in	in	ADP
taxlaw-2853	811	17	an	an	DET
taxlaw-2853	811	18	effort	effort	NOUN
taxlaw-2853	811	19	to	to	PART
taxlaw-2853	811	20	try	try	VERB
taxlaw-2853	811	21	to	to	PART
taxlaw-2853	811	22	understand	understand	VERB
taxlaw-2853	811	23	the	the	DET
taxlaw-2853	811	24	reasons	reason	NOUN
taxlaw-2853	811	25	behind	behind	ADP
taxlaw-2853	811	26	the	the	DET
taxlaw-2853	811	27	supervisor	supervisor	NOUN
taxlaw-2853	811	28	’s	’s	PART
taxlaw-2853	811	29	instruction	instruction	NOUN
taxlaw-2853	811	30	.	.	PUNCT
taxlaw-2853	812	1	often	often	ADV
taxlaw-2853	812	2	,	,	PUNCT
taxlaw-2853	812	3	open	open	ADJ
taxlaw-2853	812	4	communication	communication	NOUN
taxlaw-2853	812	5	,	,	PUNCT
taxlaw-2853	812	6	guided	guide	VERB
taxlaw-2853	812	7	by	by	ADP
taxlaw-2853	812	8	good	good	ADJ
taxlaw-2853	812	9	advice	advice	NOUN
taxlaw-2853	812	10	from	from	ADP
taxlaw-2853	812	11	mentors	mentor	NOUN
taxlaw-2853	812	12	,	,	PUNCT
taxlaw-2853	812	13	will	will	AUX
taxlaw-2853	812	14	help	help	VERB
taxlaw-2853	812	15	resolve	resolve	VERB
taxlaw-2853	812	16	the	the	DET
taxlaw-2853	812	17	issue	issue	NOUN
taxlaw-2853	812	18	.	.	PUNCT
taxlaw-2853	813	1	to	to	ADP
taxlaw-2853	813	2	the	the	DET
taxlaw-2853	813	3	extent	extent	NOUN
taxlaw-2853	813	4	that	that	SCONJ
taxlaw-2853	813	5	challenges	challenge	NOUN
taxlaw-2853	813	6	remain	remain	VERB
taxlaw-2853	813	7	,	,	PUNCT
taxlaw-2853	813	8	a	a	DET
taxlaw-2853	813	9	junior	junior	ADJ
taxlaw-2853	813	10	lawyer	lawyer	NOUN
taxlaw-2853	813	11	may	may	AUX
taxlaw-2853	813	12	reach	reach	VERB
taxlaw-2853	813	13	out	out	ADP
taxlaw-2853	813	14	to	to	ADP
taxlaw-2853	813	15	her	her	PRON
taxlaw-2853	813	16	firm	firm	NOUN
taxlaw-2853	813	17	’s	’s	PART
taxlaw-2853	813	18	ethics	ethic	NOUN
taxlaw-2853	813	19	committee	committee	PROPN
taxlaw-2853	813	20	(	(	PUNCT
taxlaw-2853	813	21	if	if	SCONJ
taxlaw-2853	813	22	there	there	PRON
taxlaw-2853	813	23	is	be	VERB
taxlaw-2853	813	24	one	one	NUM
taxlaw-2853	813	25	)	)	PUNCT
taxlaw-2853	813	26	to	to	PART
taxlaw-2853	813	27	get	get	VERB
taxlaw-2853	813	28	advice	advice	NOUN
taxlaw-2853	813	29	.	.	PUNCT
taxlaw-2853	814	1	if	if	SCONJ
taxlaw-2853	814	2	the	the	DET
taxlaw-2853	814	3	ethical	ethical	ADJ
taxlaw-2853	814	4	challenge	challenge	NOUN
taxlaw-2853	814	5	comes	come	VERB
taxlaw-2853	814	6	from	from	ADP
taxlaw-2853	814	7	a	a	DET
taxlaw-2853	814	8	structural	structural	ADJ
taxlaw-2853	814	9	or	or	CCONJ
taxlaw-2853	814	10	institutional	institutional	ADJ
taxlaw-2853	814	11	issue	issue	NOUN
taxlaw-2853	814	12	within	within	ADP
taxlaw-2853	814	13	the	the	DET
taxlaw-2853	814	14	employer	employer	NOUN
taxlaw-2853	814	15	,	,	PUNCT
taxlaw-2853	814	16	the	the	DET
taxlaw-2853	814	17	lawyer	lawyer	NOUN
taxlaw-2853	814	18	might	might	AUX
taxlaw-2853	814	19	try	try	VERB
taxlaw-2853	814	20	to	to	PART
taxlaw-2853	814	21	bring	bring	VERB
taxlaw-2853	814	22	about	about	ADP
taxlaw-2853	814	23	change	change	NOUN
taxlaw-2853	814	24	within	within	ADP
taxlaw-2853	814	25	the	the	DET
taxlaw-2853	814	26	employer	employer	NOUN
taxlaw-2853	814	27	.	.	PUNCT
taxlaw-2853	815	1	for	for	ADP
taxlaw-2853	815	2	example	example	NOUN
taxlaw-2853	815	3	,	,	PUNCT
taxlaw-2853	815	4	she	she	PRON
taxlaw-2853	815	5	could	could	AUX
taxlaw-2853	815	6	have	have	VERB
taxlaw-2853	815	7	a	a	DET
taxlaw-2853	815	8	conversation	conversation	NOUN
taxlaw-2853	815	9	with	with	ADP
taxlaw-2853	815	10	her	her	PRON
taxlaw-2853	815	11	supervisor	supervisor	NOUN
taxlaw-2853	815	12	about	about	ADP
taxlaw-2853	815	13	the	the	DET
taxlaw-2853	815	14	rationale	rationale	NOUN
taxlaw-2853	815	15	behind	behind	ADP
taxlaw-2853	815	16	the	the	DET
taxlaw-2853	815	17	employer	employer	NOUN
taxlaw-2853	815	18	’s	’s	PART
taxlaw-2853	815	19	policies	policy	NOUN
taxlaw-2853	815	20	and	and	CCONJ
taxlaw-2853	815	21	procedures	procedure	NOUN
taxlaw-2853	815	22	with	with	ADP
taxlaw-2853	815	23	her	her	PRON
taxlaw-2853	815	24	supervisor	supervisor	NOUN
taxlaw-2853	815	25	.	.	PUNCT
taxlaw-2853	816	1	she	she	PRON
taxlaw-2853	816	2	could	could	AUX
taxlaw-2853	816	3	also	also	ADV
taxlaw-2853	816	4	raise	raise	VERB
taxlaw-2853	816	5	these	these	DET
taxlaw-2853	816	6	questions	question	NOUN
taxlaw-2853	816	7	with	with	ADP
taxlaw-2853	816	8	the	the	DET
taxlaw-2853	816	9	ethics	ethic	NOUN
taxlaw-2853	816	10	or	or	CCONJ
taxlaw-2853	816	11	opinion	opinion	NOUN
taxlaw-2853	816	12	committees	committee	NOUN
taxlaw-2853	816	13	at	at	ADP
taxlaw-2853	816	14	the	the	DET
taxlaw-2853	816	15	firm	firm	NOUN
taxlaw-2853	816	16	(	(	PUNCT
taxlaw-2853	816	17	if	if	SCONJ
taxlaw-2853	816	18	there	there	PRON
taxlaw-2853	816	19	are	be	VERB
taxlaw-2853	816	20	such	such	ADJ
taxlaw-2853	816	21	committees	committee	NOUN
taxlaw-2853	816	22	)	)	PUNCT
taxlaw-2853	816	23	,	,	PUNCT
taxlaw-2853	816	24	and	and	CCONJ
taxlaw-2853	816	25	she	she	PRON
taxlaw-2853	816	26	could	could	AUX
taxlaw-2853	816	27	try	try	VERB
taxlaw-2853	816	28	to	to	PART
taxlaw-2853	816	29	get	get	VERB
taxlaw-2853	816	30	herself	herself	PRON
taxlaw-2853	816	31	appointed	appoint	VERB
taxlaw-2853	816	32	to	to	ADP
taxlaw-2853	816	33	such	such	ADJ
taxlaw-2853	816	34	committees	committee	NOUN
taxlaw-2853	816	35	.	.	PUNCT
taxlaw-2853	817	1	she	she	PRON
taxlaw-2853	817	2	could	could	AUX
taxlaw-2853	817	3	also	also	ADV
taxlaw-2853	817	4	volunteer	volunteer	VERB
taxlaw-2853	817	5	to	to	PART
taxlaw-2853	817	6	help	help	VERB
taxlaw-2853	817	7	prepare	prepare	VERB
taxlaw-2853	817	8	or	or	CCONJ
taxlaw-2853	817	9	lead	lead	VERB
taxlaw-2853	817	10	a	a	DET
taxlaw-2853	817	11	workshop	workshop	NOUN
taxlaw-2853	817	12	for	for	ADP
taxlaw-2853	817	13	her	her	PRON
taxlaw-2853	817	14	205	205	NUM
taxlaw-2853	817	15	recall	recall	NOUN
taxlaw-2853	817	16	that	that	SCONJ
taxlaw-2853	817	17	a	a	DET
taxlaw-2853	817	18	key	key	ADJ
taxlaw-2853	817	19	part	part	NOUN
taxlaw-2853	817	20	of	of	ADP
taxlaw-2853	817	21	ethical	ethical	ADJ
taxlaw-2853	817	22	decision	decision	NOUN
taxlaw-2853	817	23	-	-	PUNCT
taxlaw-2853	817	24	making	making	NOUN
taxlaw-2853	817	25	involves	involve	NOUN
taxlaw-2853	817	26	reflecting	reflect	VERB
taxlaw-2853	817	27	on	on	ADP
taxlaw-2853	817	28	values	value	NOUN
taxlaw-2853	817	29	and	and	CCONJ
taxlaw-2853	817	30	on	on	ADP
taxlaw-2853	817	31	the	the	DET
taxlaw-2853	817	32	impact	impact	NOUN
taxlaw-2853	817	33	the	the	DET
taxlaw-2853	817	34	decision	decision	NOUN
taxlaw-2853	817	35	may	may	AUX
taxlaw-2853	817	36	have	have	VERB
taxlaw-2853	817	37	on	on	ADP
taxlaw-2853	817	38	others	other	NOUN
taxlaw-2853	817	39	.	.	PUNCT
taxlaw-2853	818	1	gantt	gantt	PROPN
taxlaw-2853	818	2	&	&	CCONJ
taxlaw-2853	818	3	madison	madison	PROPN
taxlaw-2853	818	4	,	,	PUNCT
taxlaw-2853	818	5	supra	supra	PROPN
taxlaw-2853	818	6	note	note	PROPN
taxlaw-2853	818	7	10	10	NUM
taxlaw-2853	818	8	,	,	PUNCT
taxlaw-2853	818	9	at	at	ADP
taxlaw-2853	818	10	266	266	NUM
taxlaw-2853	818	11	-	-	SYM
taxlaw-2853	818	12	67	67	NUM
taxlaw-2853	818	13	.	.	PUNCT
taxlaw-2853	818	14	206	206	NUM
taxlaw-2853	818	15	field	field	NOUN
taxlaw-2853	818	16	,	,	PUNCT
taxlaw-2853	818	17	supra	supra	PROPN
taxlaw-2853	818	18	note	note	PROPN
taxlaw-2853	818	19	19	19	NUM
taxlaw-2853	818	20	,	,	PUNCT
taxlaw-2853	818	21	at	at	ADP
taxlaw-2853	818	22	297	297	NUM
taxlaw-2853	818	23	-	-	SYM
taxlaw-2853	818	24	99	99	NUM
taxlaw-2853	818	25	.	.	PUNCT
taxlaw-2853	819	1	254	254	NUM
taxlaw-2853	819	2	columbia	columbia	PROPN
taxlaw-2853	819	3	journal	journal	PROPN
taxlaw-2853	819	4	of	of	ADP
taxlaw-2853	819	5	tax	tax	NOUN
taxlaw-2853	819	6	law	law	NOUN
taxlaw-2853	820	1	[	[	X
taxlaw-2853	820	2	vol.8:215	vol.8:215	PROPN
taxlaw-2853	820	3	department	department	NOUN
taxlaw-2853	820	4	or	or	CCONJ
taxlaw-2853	820	5	group	group	NOUN
taxlaw-2853	820	6	to	to	PART
taxlaw-2853	820	7	discuss	discuss	VERB
taxlaw-2853	820	8	the	the	DET
taxlaw-2853	820	9	procedures	procedure	NOUN
taxlaw-2853	820	10	or	or	CCONJ
taxlaw-2853	820	11	approaches	approach	NOUN
taxlaw-2853	820	12	that	that	PRON
taxlaw-2853	820	13	concern	concern	VERB
taxlaw-2853	820	14	her	she	PRON
taxlaw-2853	820	15	and	and	CCONJ
taxlaw-2853	820	16	that	that	SCONJ
taxlaw-2853	820	17	she	she	PRON
taxlaw-2853	820	18	hopes	hope	VERB
taxlaw-2853	820	19	to	to	PART
taxlaw-2853	820	20	help	help	VERB
taxlaw-2853	820	21	change.207	change.207	NOUN
taxlaw-2853	820	22	as	as	ADP
taxlaw-2853	820	23	to	to	ADP
taxlaw-2853	820	24	her	her	PRON
taxlaw-2853	820	25	day	day	NOUN
taxlaw-2853	820	26	-	-	PUNCT
taxlaw-2853	820	27	to	to	ADP
taxlaw-2853	820	28	-	-	PUNCT
taxlaw-2853	820	29	day	day	NOUN
taxlaw-2853	820	30	work	work	NOUN
taxlaw-2853	820	31	,	,	PUNCT
taxlaw-2853	820	32	the	the	DET
taxlaw-2853	820	33	lawyer	lawyer	NOUN
taxlaw-2853	820	34	could	could	AUX
taxlaw-2853	820	35	try	try	VERB
taxlaw-2853	820	36	to	to	PART
taxlaw-2853	820	37	get	get	VERB
taxlaw-2853	820	38	more	more	ADJ
taxlaw-2853	820	39	assignments	assignment	NOUN
taxlaw-2853	820	40	from	from	ADP
taxlaw-2853	820	41	other	other	ADJ
taxlaw-2853	820	42	supervisors	supervisor	NOUN
taxlaw-2853	820	43	whose	whose	DET
taxlaw-2853	820	44	lawyering	lawyere	VERB
taxlaw-2853	820	45	approaches	approach	NOUN
taxlaw-2853	820	46	(	(	PUNCT
taxlaw-2853	820	47	or	or	CCONJ
taxlaw-2853	820	48	in	in	ADP
taxlaw-2853	820	49	other	other	ADJ
taxlaw-2853	820	50	practice	practice	NOUN
taxlaw-2853	820	51	areas	area	NOUN
taxlaw-2853	820	52	where	where	SCONJ
taxlaw-2853	820	53	the	the	DET
taxlaw-2853	820	54	lawyers	lawyer	NOUN
taxlaw-2853	820	55	’	'	PUNCT
taxlaw-2853	820	56	lawyering	lawyere	VERB
taxlaw-2853	820	57	approaches	approach	NOUN
taxlaw-2853	820	58	)	)	PUNCT
taxlaw-2853	820	59	might	might	AUX
taxlaw-2853	820	60	more	more	ADV
taxlaw-2853	820	61	closely	closely	ADV
taxlaw-2853	820	62	match	match	VERB
taxlaw-2853	820	63	hers	her	NOUN
taxlaw-2853	820	64	.	.	PUNCT
taxlaw-2853	821	1	alternatively	alternatively	ADV
taxlaw-2853	821	2	,	,	PUNCT
taxlaw-2853	821	3	she	she	PRON
taxlaw-2853	821	4	might	might	AUX
taxlaw-2853	821	5	try	try	VERB
taxlaw-2853	821	6	to	to	PART
taxlaw-2853	821	7	get	get	AUX
taxlaw-2853	821	8	assigned	assign	VERB
taxlaw-2853	821	9	to	to	ADP
taxlaw-2853	821	10	client	client	NOUN
taxlaw-2853	821	11	work	work	NOUN
taxlaw-2853	821	12	for	for	ADP
taxlaw-2853	821	13	clients	client	NOUN
taxlaw-2853	821	14	who	who	PRON
taxlaw-2853	821	15	have	have	VERB
taxlaw-2853	821	16	goals	goal	NOUN
taxlaw-2853	821	17	that	that	PRON
taxlaw-2853	821	18	are	be	AUX
taxlaw-2853	821	19	more	more	ADV
taxlaw-2853	821	20	aligned	aligned	ADJ
taxlaw-2853	821	21	with	with	ADP
taxlaw-2853	821	22	hers	her	NOUN
taxlaw-2853	821	23	.	.	PUNCT
taxlaw-2853	822	1	for	for	ADP
taxlaw-2853	822	2	example	example	NOUN
taxlaw-2853	822	3	,	,	PUNCT
taxlaw-2853	822	4	if	if	SCONJ
taxlaw-2853	822	5	she	she	PRON
taxlaw-2853	822	6	takes	take	VERB
taxlaw-2853	822	7	a	a	DET
taxlaw-2853	822	8	legalist	legalist	ADJ
taxlaw-2853	822	9	approach	approach	NOUN
taxlaw-2853	822	10	,	,	PUNCT
taxlaw-2853	822	11	she	she	PRON
taxlaw-2853	822	12	might	might	AUX
taxlaw-2853	822	13	try	try	VERB
taxlaw-2853	822	14	to	to	PART
taxlaw-2853	822	15	do	do	VERB
taxlaw-2853	822	16	more	more	ADJ
taxlaw-2853	822	17	work	work	NOUN
taxlaw-2853	822	18	for	for	ADP
taxlaw-2853	822	19	clients	client	NOUN
taxlaw-2853	822	20	that	that	PRON
taxlaw-2853	822	21	are	be	AUX
taxlaw-2853	822	22	seeking	seek	VERB
taxlaw-2853	822	23	conservative	conservative	ADJ
taxlaw-2853	822	24	advice	advice	NOUN
taxlaw-2853	822	25	.	.	PUNCT
taxlaw-2853	823	1	these	these	DET
taxlaw-2853	823	2	strategies	strategy	NOUN
taxlaw-2853	823	3	for	for	ADP
taxlaw-2853	823	4	navigating	navigate	VERB
taxlaw-2853	823	5	the	the	DET
taxlaw-2853	823	6	day	day	NOUN
taxlaw-2853	823	7	-	-	PUNCT
taxlaw-2853	823	8	to	to	ADP
taxlaw-2853	823	9	-	-	PUNCT
taxlaw-2853	823	10	day	day	NOUN
taxlaw-2853	823	11	work	work	NOUN
taxlaw-2853	823	12	might	might	AUX
taxlaw-2853	823	13	be	be	AUX
taxlaw-2853	823	14	effective	effective	ADJ
taxlaw-2853	823	15	for	for	ADP
taxlaw-2853	823	16	a	a	DET
taxlaw-2853	823	17	while	while	NOUN
taxlaw-2853	823	18	,	,	PUNCT
taxlaw-2853	823	19	but	but	CCONJ
taxlaw-2853	823	20	if	if	SCONJ
taxlaw-2853	823	21	there	there	PRON
taxlaw-2853	823	22	are	be	VERB
taxlaw-2853	823	23	several	several	ADJ
taxlaw-2853	823	24	lawyers	lawyer	NOUN
taxlaw-2853	823	25	at	at	ADP
taxlaw-2853	823	26	the	the	DET
taxlaw-2853	823	27	employer	employer	NOUN
taxlaw-2853	823	28	who	who	PRON
taxlaw-2853	823	29	continue	continue	VERB
taxlaw-2853	823	30	to	to	PART
taxlaw-2853	823	31	practice	practice	VERB
taxlaw-2853	823	32	in	in	ADP
taxlaw-2853	823	33	a	a	DET
taxlaw-2853	823	34	way	way	NOUN
taxlaw-2853	823	35	that	that	PRON
taxlaw-2853	823	36	is	be	AUX
taxlaw-2853	823	37	not	not	PART
taxlaw-2853	823	38	in	in	ADP
taxlaw-2853	823	39	accord	accord	NOUN
taxlaw-2853	823	40	with	with	ADP
taxlaw-2853	823	41	the	the	DET
taxlaw-2853	823	42	lawyer	lawyer	NOUN
taxlaw-2853	823	43	’s	’s	PART
taxlaw-2853	823	44	lawyering	lawyere	VERB
taxlaw-2853	823	45	philosophy	philosophy	NOUN
taxlaw-2853	823	46	,	,	PUNCT
taxlaw-2853	823	47	she	she	PRON
taxlaw-2853	823	48	should	should	AUX
taxlaw-2853	823	49	consider	consider	VERB
taxlaw-2853	823	50	carefully	carefully	ADV
taxlaw-2853	823	51	whether	whether	SCONJ
taxlaw-2853	823	52	she	she	PRON
taxlaw-2853	823	53	wants	want	VERB
taxlaw-2853	823	54	to	to	PART
taxlaw-2853	823	55	remain	remain	VERB
taxlaw-2853	823	56	at	at	ADP
taxlaw-2853	823	57	the	the	DET
taxlaw-2853	823	58	employer	employer	NOUN
taxlaw-2853	823	59	for	for	ADP
taxlaw-2853	823	60	a	a	DET
taxlaw-2853	823	61	significant	significant	ADJ
taxlaw-2853	823	62	part	part	NOUN
taxlaw-2853	823	63	of	of	ADP
taxlaw-2853	823	64	her	her	PRON
taxlaw-2853	823	65	career	career	NOUN
taxlaw-2853	823	66	.	.	PUNCT
taxlaw-2853	824	1	for	for	ADP
taxlaw-2853	824	2	example	example	NOUN
taxlaw-2853	824	3	,	,	PUNCT
taxlaw-2853	824	4	she	she	PRON
taxlaw-2853	824	5	may	may	AUX
taxlaw-2853	824	6	be	be	AUX
taxlaw-2853	824	7	content	content	ADJ
taxlaw-2853	824	8	to	to	PART
taxlaw-2853	824	9	stay	stay	VERB
taxlaw-2853	824	10	for	for	ADP
taxlaw-2853	824	11	a	a	DET
taxlaw-2853	824	12	period	period	NOUN
taxlaw-2853	824	13	of	of	ADP
taxlaw-2853	824	14	years	year	NOUN
taxlaw-2853	824	15	,	,	PUNCT
taxlaw-2853	824	16	but	but	CCONJ
taxlaw-2853	824	17	she	she	PRON
taxlaw-2853	824	18	might	might	AUX
taxlaw-2853	824	19	not	not	PART
taxlaw-2853	824	20	want	want	VERB
taxlaw-2853	824	21	to	to	PART
taxlaw-2853	824	22	become	become	VERB
taxlaw-2853	824	23	a	a	DET
taxlaw-2853	824	24	partner	partner	NOUN
taxlaw-2853	824	25	with	with	ADP
taxlaw-2853	824	26	these	these	DET
taxlaw-2853	824	27	other	other	ADJ
taxlaw-2853	824	28	lawyers	lawyer	NOUN
taxlaw-2853	824	29	.	.	PUNCT
taxlaw-2853	825	1	in	in	ADP
taxlaw-2853	825	2	that	that	DET
taxlaw-2853	825	3	case	case	NOUN
taxlaw-2853	825	4	,	,	PUNCT
taxlaw-2853	825	5	she	she	PRON
taxlaw-2853	825	6	should	should	AUX
taxlaw-2853	825	7	think	think	VERB
taxlaw-2853	825	8	carefully	carefully	ADV
taxlaw-2853	825	9	about	about	ADP
taxlaw-2853	825	10	the	the	DET
taxlaw-2853	825	11	5	5	NUM
taxlaw-2853	825	12	to	to	PART
taxlaw-2853	825	13	10	10	NUM
taxlaw-2853	825	14	year	year	NOUN
taxlaw-2853	825	15	trajectory	trajectory	NOUN
taxlaw-2853	825	16	for	for	ADP
taxlaw-2853	825	17	her	her	PRON
taxlaw-2853	825	18	career	career	NOUN
taxlaw-2853	825	19	.	.	PUNCT
taxlaw-2853	826	1	the	the	DET
taxlaw-2853	826	2	foregoing	foregoing	NOUN
taxlaw-2853	826	3	are	be	AUX
taxlaw-2853	826	4	not	not	PART
taxlaw-2853	826	5	the	the	DET
taxlaw-2853	826	6	only	only	ADJ
taxlaw-2853	826	7	strategies	strategy	NOUN
taxlaw-2853	826	8	available	available	ADJ
taxlaw-2853	826	9	to	to	PART
taxlaw-2853	826	10	help	help	VERB
taxlaw-2853	826	11	a	a	DET
taxlaw-2853	826	12	junior	junior	ADJ
taxlaw-2853	826	13	lawyer	lawyer	NOUN
taxlaw-2853	826	14	navigate	navigate	VERB
taxlaw-2853	826	15	a	a	DET
taxlaw-2853	826	16	situation	situation	NOUN
taxlaw-2853	826	17	that	that	PRON
taxlaw-2853	826	18	challenges	challenge	VERB
taxlaw-2853	826	19	her	her	PRON
taxlaw-2853	826	20	sense	sense	NOUN
taxlaw-2853	826	21	of	of	ADP
taxlaw-2853	826	22	ethical	ethical	ADJ
taxlaw-2853	826	23	professional	professional	ADJ
taxlaw-2853	826	24	identity	identity	NOUN
taxlaw-2853	826	25	.	.	PUNCT
taxlaw-2853	827	1	however	however	ADV
taxlaw-2853	827	2	,	,	PUNCT
taxlaw-2853	827	3	explicitly	explicitly	ADV
taxlaw-2853	827	4	identifying	identify	VERB
taxlaw-2853	827	5	several	several	ADJ
taxlaw-2853	827	6	different	different	ADJ
taxlaw-2853	827	7	strategies	strategy	NOUN
taxlaw-2853	827	8	can	can	AUX
taxlaw-2853	827	9	help	help	VERB
taxlaw-2853	827	10	empower	empower	VERB
taxlaw-2853	827	11	a	a	DET
taxlaw-2853	827	12	student	student	NOUN
taxlaw-2853	827	13	to	to	PART
taxlaw-2853	827	14	become	become	VERB
taxlaw-2853	827	15	a	a	DET
taxlaw-2853	827	16	lawyer	lawyer	NOUN
taxlaw-2853	827	17	who	who	PRON
taxlaw-2853	827	18	has	have	VERB
taxlaw-2853	827	19	the	the	DET
taxlaw-2853	827	20	courage	courage	NOUN
taxlaw-2853	827	21	to	to	PART
taxlaw-2853	827	22	try	try	VERB
taxlaw-2853	827	23	to	to	PART
taxlaw-2853	827	24	make	make	VERB
taxlaw-2853	827	25	principled	principled	ADJ
taxlaw-2853	827	26	ethical	ethical	ADJ
taxlaw-2853	827	27	decisions.208	decisions.208	ADJ
taxlaw-2853	827	28	subtler	subtle	ADJ
taxlaw-2853	827	29	challenges	challenge	NOUN
taxlaw-2853	827	30	to	to	PART
taxlaw-2853	827	31	effective	effective	ADJ
taxlaw-2853	827	32	implementation	implementation	NOUN
taxlaw-2853	827	33	of	of	ADP
taxlaw-2853	827	34	professional	professional	ADJ
taxlaw-2853	827	35	identity	identity	NOUN
taxlaw-2853	827	36	students	student	NOUN
taxlaw-2853	827	37	should	should	AUX
taxlaw-2853	827	38	also	also	ADV
taxlaw-2853	827	39	be	be	AUX
taxlaw-2853	827	40	reminded	remind	VERB
taxlaw-2853	827	41	that	that	SCONJ
taxlaw-2853	827	42	not	not	PART
taxlaw-2853	827	43	all	all	DET
taxlaw-2853	827	44	tests	test	NOUN
taxlaw-2853	827	45	to	to	ADP
taxlaw-2853	827	46	one	one	NUM
taxlaw-2853	827	47	’s	’s	PART
taxlaw-2853	827	48	professional	professional	ADJ
taxlaw-2853	827	49	identity	identity	NOUN
taxlaw-2853	827	50	are	be	AUX
taxlaw-2853	827	51	as	as	ADV
taxlaw-2853	827	52	explicit	explicit	ADJ
taxlaw-2853	827	53	as	as	ADP
taxlaw-2853	827	54	those	those	PRON
taxlaw-2853	827	55	in	in	ADP
taxlaw-2853	827	56	appendix	appendix	ADJ
taxlaw-2853	827	57	a.	a.	NOUN
taxlaw-2853	827	58	sometimes	sometimes	ADV
taxlaw-2853	827	59	,	,	PUNCT
taxlaw-2853	827	60	a	a	DET
taxlaw-2853	827	61	lawyer	lawyer	NOUN
taxlaw-2853	827	62	’s	’s	PART
taxlaw-2853	827	63	professional	professional	ADJ
taxlaw-2853	827	64	identity	identity	NOUN
taxlaw-2853	827	65	or	or	CCONJ
taxlaw-2853	827	66	her	her	PRON
taxlaw-2853	827	67	ability	ability	NOUN
taxlaw-2853	827	68	to	to	PART
taxlaw-2853	827	69	implement	implement	VERB
taxlaw-2853	827	70	her	her	PRON
taxlaw-2853	827	71	professional	professional	ADJ
taxlaw-2853	827	72	identity	identity	NOUN
taxlaw-2853	827	73	can	can	AUX
taxlaw-2853	827	74	be	be	AUX
taxlaw-2853	827	75	adversely	adversely	ADV
taxlaw-2853	827	76	affected	affect	VERB
taxlaw-2853	827	77	in	in	ADP
taxlaw-2853	827	78	small	small	ADJ
taxlaw-2853	827	79	increments	increment	NOUN
taxlaw-2853	827	80	that	that	PRON
taxlaw-2853	827	81	can	can	AUX
taxlaw-2853	827	82	add	add	VERB
taxlaw-2853	827	83	up	up	ADP
taxlaw-2853	827	84	over	over	ADP
taxlaw-2853	827	85	time	time	NOUN
taxlaw-2853	827	86	.	.	PUNCT
taxlaw-2853	828	1	these	these	DET
taxlaw-2853	828	2	more	more	ADV
taxlaw-2853	828	3	subtle	subtle	ADJ
taxlaw-2853	828	4	influences	influence	NOUN
taxlaw-2853	828	5	can	can	AUX
taxlaw-2853	828	6	include	include	VERB
taxlaw-2853	828	7	(	(	PUNCT
taxlaw-2853	828	8	a	a	X
taxlaw-2853	828	9	)	)	PUNCT
taxlaw-2853	828	10	norms	norm	NOUN
taxlaw-2853	828	11	from	from	ADP
taxlaw-2853	828	12	the	the	DET
taxlaw-2853	828	13	lawyer	lawyer	NOUN
taxlaw-2853	828	14	’s	’s	PART
taxlaw-2853	828	15	employer	employer	NOUN
taxlaw-2853	828	16	,	,	PUNCT
taxlaw-2853	828	17	broader	broad	ADJ
taxlaw-2853	828	18	professional	professional	ADJ
taxlaw-2853	828	19	community	community	NOUN
taxlaw-2853	828	20	,	,	PUNCT
taxlaw-2853	828	21	or	or	CCONJ
taxlaw-2853	828	22	social	social	ADJ
taxlaw-2853	828	23	community	community	NOUN
taxlaw-2853	828	24	;	;	PUNCT
taxlaw-2853	828	25	(	(	PUNCT
taxlaw-2853	828	26	b	b	X
taxlaw-2853	828	27	)	)	PUNCT
taxlaw-2853	828	28	client	client	NOUN
taxlaw-2853	828	29	influences	influence	NOUN
taxlaw-2853	828	30	,	,	PUNCT
taxlaw-2853	828	31	including	include	VERB
taxlaw-2853	828	32	the	the	DET
taxlaw-2853	828	33	mere	mere	ADJ
taxlaw-2853	828	34	desire	desire	NOUN
taxlaw-2853	828	35	to	to	PART
taxlaw-2853	828	36	please	please	VERB
taxlaw-2853	828	37	a	a	DET
taxlaw-2853	828	38	client	client	NOUN
taxlaw-2853	828	39	and	and	CCONJ
taxlaw-2853	828	40	the	the	DET
taxlaw-2853	828	41	lawyer	lawyer	NOUN
taxlaw-2853	828	42	’s	’s	PART
taxlaw-2853	828	43	possible	possible	ADJ
taxlaw-2853	828	44	increasing	increase	VERB
taxlaw-2853	828	45	identification	identification	NOUN
taxlaw-2853	828	46	with	with	ADP
taxlaw-2853	828	47	the	the	DET
taxlaw-2853	828	48	client	client	NOUN
taxlaw-2853	828	49	over	over	ADP
taxlaw-2853	828	50	time	time	NOUN
taxlaw-2853	828	51	;	;	PUNCT
taxlaw-2853	828	52	and	and	CCONJ
taxlaw-2853	828	53	(	(	PUNCT
taxlaw-2853	828	54	c	c	X
taxlaw-2853	828	55	)	)	PUNCT
taxlaw-2853	828	56	cognitive	cognitive	ADJ
taxlaw-2853	828	57	biases.209	biases.209	NOUN
taxlaw-2853	828	58	these	these	DET
taxlaw-2853	828	59	factors	factor	NOUN
taxlaw-2853	828	60	can	can	AUX
taxlaw-2853	828	61	lead	lead	VERB
taxlaw-2853	828	62	to	to	ADP
taxlaw-2853	828	63	flawed	flawed	ADJ
taxlaw-2853	828	64	decision	decision	NOUN
taxlaw-2853	828	65	-	-	PUNCT
taxlaw-2853	828	66	making	making	NOUN
taxlaw-2853	828	67	,	,	PUNCT
taxlaw-2853	828	68	where	where	SCONJ
taxlaw-2853	828	69	lawyers	lawyer	NOUN
taxlaw-2853	828	70	inadvertently	inadvertently	ADV
taxlaw-2853	828	71	fail	fail	VERB
taxlaw-2853	828	72	to	to	PART
taxlaw-2853	828	73	live	live	VERB
taxlaw-2853	828	74	up	up	ADP
taxlaw-2853	828	75	to	to	ADP
taxlaw-2853	828	76	their	their	PRON
taxlaw-2853	828	77	own	own	ADJ
taxlaw-2853	828	78	professional	professional	ADJ
taxlaw-2853	828	79	identities	identity	NOUN
taxlaw-2853	828	80	and	and	CCONJ
taxlaw-2853	828	81	where	where	SCONJ
taxlaw-2853	828	82	they	they	PRON
taxlaw-2853	828	83	“	"	PUNCT
taxlaw-2853	828	84	end	end	VERB
taxlaw-2853	828	85	[	[	X
taxlaw-2853	828	86	]	]	X
taxlaw-2853	828	87	up	up	ADP
taxlaw-2853	828	88	—	—	PUNCT
taxlaw-2853	828	89	perhaps	perhaps	ADV
taxlaw-2853	828	90	unwittingly	unwittingly	ADV
taxlaw-2853	828	91	—	—	PUNCT
taxlaw-2853	828	92	crossing	cross	VERB
taxlaw-2853	828	93	lines	line	NOUN
taxlaw-2853	828	94	that	that	PRON
taxlaw-2853	828	95	they	they	PRON
taxlaw-2853	828	96	did	do	AUX
taxlaw-2853	828	97	not	not	PART
taxlaw-2853	828	98	want	want	VERB
taxlaw-2853	828	99	to	to	PART
taxlaw-2853	828	100	cross	cross	VERB
taxlaw-2853	828	101	.	.	PUNCT
taxlaw-2853	828	102	”210	”210	PUNCT
taxlaw-2853	828	103	acknowledging	acknowledge	VERB
taxlaw-2853	828	104	these	these	DET
taxlaw-2853	828	105	risks	risk	NOUN
taxlaw-2853	828	106	is	be	AUX
taxlaw-2853	828	107	an	an	DET
taxlaw-2853	828	108	important	important	ADJ
taxlaw-2853	828	109	first	first	ADJ
taxlaw-2853	828	110	step	step	NOUN
taxlaw-2853	828	111	in	in	ADP
taxlaw-2853	828	112	counter	counter	ADJ
taxlaw-2853	828	113	-	-	ADJ
taxlaw-2853	828	114	acting	acting	ADJ
taxlaw-2853	828	115	them.211	them.211	NOUN
taxlaw-2853	828	116	thus	thus	ADV
taxlaw-2853	828	117	,	,	PUNCT
taxlaw-2853	828	118	it	it	PRON
taxlaw-2853	828	119	can	can	AUX
taxlaw-2853	828	120	be	be	AUX
taxlaw-2853	828	121	useful	useful	ADJ
taxlaw-2853	828	122	to	to	PART
taxlaw-2853	828	123	engage	engage	VERB
taxlaw-2853	828	124	students	student	NOUN
taxlaw-2853	828	125	in	in	ADP
taxlaw-2853	828	126	a	a	DET
taxlaw-2853	828	127	discussion	discussion	NOUN
taxlaw-2853	828	128	about	about	ADP
taxlaw-2853	828	129	strategies	strategy	NOUN
taxlaw-2853	828	130	that	that	PRON
taxlaw-2853	828	131	can	can	AUX
taxlaw-2853	828	132	help	help	VERB
taxlaw-2853	828	133	them	they	PRON
taxlaw-2853	828	134	stay	stay	VERB
taxlaw-2853	828	135	grounded	ground	VERB
taxlaw-2853	828	136	in	in	ADP
taxlaw-2853	828	137	their	their	PRON
taxlaw-2853	828	138	professional	professional	ADJ
taxlaw-2853	828	139	identity	identity	NOUN
taxlaw-2853	828	140	over	over	ADP
taxlaw-2853	828	141	time	time	NOUN
taxlaw-2853	828	142	despite	despite	SCONJ
taxlaw-2853	828	143	these	these	DET
taxlaw-2853	828	144	subtle	subtle	ADJ
taxlaw-2853	828	145	influences	influence	NOUN
taxlaw-2853	828	146	.	.	PUNCT
taxlaw-2853	829	1	ideas	idea	NOUN
taxlaw-2853	829	2	might	might	AUX
taxlaw-2853	829	3	include	include	VERB
taxlaw-2853	829	4	(	(	PUNCT
taxlaw-2853	829	5	i	i	NOUN
taxlaw-2853	829	6	)	)	PUNCT
taxlaw-2853	829	7	posting	post	VERB
taxlaw-2853	829	8	a	a	DET
taxlaw-2853	829	9	clear	clear	ADJ
taxlaw-2853	829	10	statement	statement	NOUN
taxlaw-2853	829	11	of	of	ADP
taxlaw-2853	829	12	professional	professional	ADJ
taxlaw-2853	829	13	identity	identity	NOUN
taxlaw-2853	829	14	at	at	ADP
taxlaw-2853	829	15	207	207	NUM
taxlaw-2853	829	16	she	she	PRON
taxlaw-2853	829	17	need	need	AUX
taxlaw-2853	829	18	not	not	PART
taxlaw-2853	829	19	explain	explain	VERB
taxlaw-2853	829	20	that	that	SCONJ
taxlaw-2853	829	21	her	her	PRON
taxlaw-2853	829	22	concerns	concern	NOUN
taxlaw-2853	829	23	motivate	motivate	VERB
taxlaw-2853	829	24	her	her	PRON
taxlaw-2853	829	25	offer	offer	NOUN
taxlaw-2853	829	26	to	to	PART
taxlaw-2853	829	27	assist	assist	VERB
taxlaw-2853	829	28	with	with	ADP
taxlaw-2853	829	29	such	such	ADJ
taxlaw-2853	829	30	matters	matter	NOUN
taxlaw-2853	829	31	.	.	PUNCT
taxlaw-2853	830	1	it	it	PRON
taxlaw-2853	830	2	is	be	AUX
taxlaw-2853	830	3	okay	okay	ADJ
taxlaw-2853	830	4	to	to	PART
taxlaw-2853	830	5	merely	merely	ADV
taxlaw-2853	830	6	explain	explain	VERB
taxlaw-2853	830	7	that	that	SCONJ
taxlaw-2853	830	8	she	she	PRON
taxlaw-2853	830	9	cares	care	VERB
taxlaw-2853	830	10	about	about	ADP
taxlaw-2853	830	11	ethics	ethic	NOUN
taxlaw-2853	830	12	or	or	CCONJ
taxlaw-2853	830	13	about	about	ADP
taxlaw-2853	830	14	understanding	understand	VERB
taxlaw-2853	830	15	how	how	SCONJ
taxlaw-2853	830	16	the	the	DET
taxlaw-2853	830	17	firm	firm	NOUN
taxlaw-2853	830	18	handles	handle	VERB
taxlaw-2853	830	19	the	the	DET
taxlaw-2853	830	20	particular	particular	ADJ
taxlaw-2853	830	21	policy	policy	NOUN
taxlaw-2853	830	22	/	/	SYM
taxlaw-2853	830	23	procedure	procedure	NOUN
taxlaw-2853	830	24	,	,	PUNCT
taxlaw-2853	830	25	and	and	CCONJ
taxlaw-2853	830	26	that	that	SCONJ
taxlaw-2853	830	27	she	she	PRON
taxlaw-2853	830	28	wants	want	VERB
taxlaw-2853	830	29	to	to	PART
taxlaw-2853	830	30	make	make	VERB
taxlaw-2853	830	31	a	a	DET
taxlaw-2853	830	32	contribution	contribution	NOUN
taxlaw-2853	830	33	to	to	ADP
taxlaw-2853	830	34	the	the	DET
taxlaw-2853	830	35	firm	firm	NOUN
taxlaw-2853	830	36	on	on	ADP
taxlaw-2853	830	37	such	such	ADJ
taxlaw-2853	830	38	matters	matter	NOUN
taxlaw-2853	830	39	.	.	PUNCT
taxlaw-2853	831	1	often	often	ADV
taxlaw-2853	831	2	,	,	PUNCT
taxlaw-2853	831	3	engaging	engage	VERB
taxlaw-2853	831	4	the	the	DET
taxlaw-2853	831	5	discussion	discussion	NOUN
taxlaw-2853	831	6	within	within	ADP
taxlaw-2853	831	7	the	the	DET
taxlaw-2853	831	8	group	group	NOUN
taxlaw-2853	831	9	will	will	AUX
taxlaw-2853	831	10	elicit	elicit	VERB
taxlaw-2853	831	11	comments	comment	NOUN
taxlaw-2853	831	12	from	from	ADP
taxlaw-2853	831	13	others	other	NOUN
taxlaw-2853	831	14	,	,	PUNCT
taxlaw-2853	831	15	possibly	possibly	ADV
taxlaw-2853	831	16	more	more	ADV
taxlaw-2853	831	17	senior	senior	ADJ
taxlaw-2853	831	18	and	and	CCONJ
taxlaw-2853	831	19	more	more	ADV
taxlaw-2853	831	20	well	well	ADV
taxlaw-2853	831	21	-	-	PUNCT
taxlaw-2853	831	22	established	establish	VERB
taxlaw-2853	831	23	people	people	NOUN
taxlaw-2853	831	24	,	,	PUNCT
taxlaw-2853	831	25	who	who	PRON
taxlaw-2853	831	26	share	share	VERB
taxlaw-2853	831	27	her	her	PRON
taxlaw-2853	831	28	same	same	ADJ
taxlaw-2853	831	29	concerns	concern	NOUN
taxlaw-2853	831	30	.	.	PUNCT
taxlaw-2853	832	1	this	this	PRON
taxlaw-2853	832	2	is	be	AUX
taxlaw-2853	832	3	one	one	NUM
taxlaw-2853	832	4	technique	technique	NOUN
taxlaw-2853	832	5	for	for	SCONJ
taxlaw-2853	832	6	a	a	DET
taxlaw-2853	832	7	junior	junior	ADJ
taxlaw-2853	832	8	person	person	NOUN
taxlaw-2853	832	9	to	to	PART
taxlaw-2853	832	10	jumpstart	jumpstart	VERB
taxlaw-2853	832	11	a	a	DET
taxlaw-2853	832	12	potentially	potentially	ADV
taxlaw-2853	832	13	tricky	tricky	ADJ
taxlaw-2853	832	14	conversation	conversation	NOUN
taxlaw-2853	832	15	without	without	ADP
taxlaw-2853	832	16	putting	put	VERB
taxlaw-2853	832	17	herself	herself	PRON
taxlaw-2853	832	18	on	on	ADP
taxlaw-2853	832	19	the	the	DET
taxlaw-2853	832	20	line	line	NOUN
taxlaw-2853	832	21	as	as	ADP
taxlaw-2853	832	22	the	the	DET
taxlaw-2853	832	23	first	first	ADJ
taxlaw-2853	832	24	objector	objector	NOUN
taxlaw-2853	832	25	.	.	PUNCT
taxlaw-2853	833	1	208	208	NUM
taxlaw-2853	833	2	in	in	ADP
taxlaw-2853	833	3	addition	addition	NOUN
taxlaw-2853	833	4	,	,	PUNCT
taxlaw-2853	833	5	it	it	PRON
taxlaw-2853	833	6	is	be	AUX
taxlaw-2853	833	7	possible	possible	ADJ
taxlaw-2853	833	8	that	that	SCONJ
taxlaw-2853	833	9	a	a	DET
taxlaw-2853	833	10	lawyer	lawyer	NOUN
taxlaw-2853	833	11	will	will	AUX
taxlaw-2853	833	12	be	be	AUX
taxlaw-2853	833	13	unable	unable	ADJ
taxlaw-2853	833	14	to	to	PART
taxlaw-2853	833	15	reconcile	reconcile	VERB
taxlaw-2853	833	16	successfully	successfully	ADV
taxlaw-2853	833	17	her	her	PRON
taxlaw-2853	833	18	ethical	ethical	ADJ
taxlaw-2853	833	19	professional	professional	ADJ
taxlaw-2853	833	20	identity	identity	NOUN
taxlaw-2853	833	21	with	with	ADP
taxlaw-2853	833	22	what	what	PRON
taxlaw-2853	833	23	her	her	PRON
taxlaw-2853	833	24	employer	employer	NOUN
taxlaw-2853	833	25	and	and	CCONJ
taxlaw-2853	833	26	client	client	NOUN
taxlaw-2853	833	27	are	be	AUX
taxlaw-2853	833	28	asking	ask	VERB
taxlaw-2853	833	29	her	she	PRON
taxlaw-2853	833	30	to	to	PART
taxlaw-2853	833	31	do	do	VERB
taxlaw-2853	833	32	.	.	PUNCT
taxlaw-2853	834	1	she	she	PRON
taxlaw-2853	834	2	may	may	AUX
taxlaw-2853	834	3	choose	choose	VERB
taxlaw-2853	834	4	to	to	PART
taxlaw-2853	834	5	leave	leave	VERB
taxlaw-2853	834	6	her	her	PRON
taxlaw-2853	834	7	job	job	NOUN
taxlaw-2853	834	8	as	as	ADP
taxlaw-2853	834	9	a	a	DET
taxlaw-2853	834	10	result	result	NOUN
taxlaw-2853	834	11	.	.	PUNCT
taxlaw-2853	835	1	but	but	CCONJ
taxlaw-2853	835	2	she	she	PRON
taxlaw-2853	835	3	may	may	AUX
taxlaw-2853	835	4	also	also	ADV
taxlaw-2853	835	5	choose	choose	VERB
taxlaw-2853	835	6	to	to	PART
taxlaw-2853	835	7	stay	stay	VERB
taxlaw-2853	835	8	and	and	CCONJ
taxlaw-2853	835	9	compromise	compromise	VERB
taxlaw-2853	835	10	her	her	PRON
taxlaw-2853	835	11	values	value	NOUN
taxlaw-2853	835	12	,	,	PUNCT
taxlaw-2853	835	13	if	if	SCONJ
taxlaw-2853	835	14	even	even	ADV
taxlaw-2853	835	15	for	for	ADP
taxlaw-2853	835	16	a	a	DET
taxlaw-2853	835	17	short	short	ADJ
taxlaw-2853	835	18	time	time	NOUN
taxlaw-2853	835	19	.	.	PUNCT
taxlaw-2853	836	1	that	that	PRON
taxlaw-2853	836	2	can	can	AUX
taxlaw-2853	836	3	be	be	AUX
taxlaw-2853	836	4	an	an	DET
taxlaw-2853	836	5	incredibly	incredibly	ADV
taxlaw-2853	836	6	painful	painful	ADJ
taxlaw-2853	836	7	and	and	CCONJ
taxlaw-2853	836	8	difficult	difficult	ADJ
taxlaw-2853	836	9	experience	experience	NOUN
taxlaw-2853	836	10	,	,	PUNCT
taxlaw-2853	836	11	but	but	CCONJ
taxlaw-2853	836	12	it	it	PRON
taxlaw-2853	836	13	is	be	AUX
taxlaw-2853	836	14	better	well	ADJ
taxlaw-2853	836	15	to	to	PART
taxlaw-2853	836	16	make	make	VERB
taxlaw-2853	836	17	an	an	DET
taxlaw-2853	836	18	intentional	intentional	ADJ
taxlaw-2853	836	19	decision	decision	NOUN
taxlaw-2853	836	20	to	to	PART
taxlaw-2853	836	21	compromise	compromise	VERB
taxlaw-2853	836	22	oneself	oneself	PRON
taxlaw-2853	836	23	,	,	PUNCT
taxlaw-2853	836	24	taking	take	VERB
taxlaw-2853	836	25	into	into	ADP
taxlaw-2853	836	26	account	account	NOUN
taxlaw-2853	836	27	the	the	DET
taxlaw-2853	836	28	costs	cost	NOUN
taxlaw-2853	836	29	and	and	CCONJ
taxlaw-2853	836	30	benefits	benefit	NOUN
taxlaw-2853	836	31	of	of	ADP
taxlaw-2853	836	32	doing	do	VERB
taxlaw-2853	836	33	so	so	ADV
taxlaw-2853	836	34	,	,	PUNCT
taxlaw-2853	836	35	rather	rather	ADV
taxlaw-2853	836	36	than	than	ADP
taxlaw-2853	836	37	inadvertently	inadvertently	ADV
taxlaw-2853	836	38	taking	take	VERB
taxlaw-2853	836	39	preventable	preventable	ADJ
taxlaw-2853	836	40	actions	action	NOUN
taxlaw-2853	836	41	that	that	PRON
taxlaw-2853	836	42	lead	lead	VERB
taxlaw-2853	836	43	to	to	PART
taxlaw-2853	836	44	regret	regret	VERB
taxlaw-2853	836	45	.	.	PUNCT
taxlaw-2853	837	1	209	209	NUM
taxlaw-2853	838	1	i	i	PRON
taxlaw-2853	838	2	d.	d.	VERB
taxlaw-2853	838	3	at	at	ADP
taxlaw-2853	838	4	310	310	NUM
taxlaw-2853	838	5	-	-	SYM
taxlaw-2853	838	6	17	17	NUM
taxlaw-2853	838	7	.	.	PUNCT
taxlaw-2853	839	1	210	210	NUM
taxlaw-2853	840	1	i	i	PRON
taxlaw-2853	840	2	d.	d.	PROPN
taxlaw-2853	840	3	at	at	ADP
taxlaw-2853	840	4	310	310	NUM
taxlaw-2853	840	5	.	.	PUNCT
taxlaw-2853	840	6	211	211	NUM
taxlaw-2853	840	7	robbennolt	robbennolt	PROPN
taxlaw-2853	840	8	&	&	CCONJ
taxlaw-2853	840	9	sternlight	sternlight	PROPN
taxlaw-2853	840	10	,	,	PUNCT
taxlaw-2853	840	11	supra	supra	PROPN
taxlaw-2853	840	12	note	note	PROPN
taxlaw-2853	840	13	45	45	NUM
taxlaw-2853	840	14	,	,	PUNCT
taxlaw-2853	840	15	at	at	ADP
taxlaw-2853	840	16	1156	1156	NUM
taxlaw-2853	840	17	-	-	SYM
taxlaw-2853	840	18	57	57	NUM
taxlaw-2853	840	19	.	.	PUNCT
taxlaw-2853	840	20	2017	2017	NUM
taxlaw-2853	840	21	]	]	PUNCT
taxlaw-2853	840	22	fostering	foster	VERB
taxlaw-2853	840	23	ethical	ethical	ADJ
taxlaw-2853	840	24	professional	professional	ADJ
taxlaw-2853	840	25	identity	identity	NOUN
taxlaw-2853	840	26	in	in	ADP
taxlaw-2853	840	27	tax	tax	NOUN
taxlaw-2853	840	28	255	255	NUM
taxlaw-2853	840	29	one	one	NUM
taxlaw-2853	840	30	’s	’s	PART
taxlaw-2853	840	31	workstation	workstation	NOUN
taxlaw-2853	840	32	as	as	ADP
taxlaw-2853	840	33	a	a	DET
taxlaw-2853	840	34	regular	regular	ADJ
taxlaw-2853	840	35	reminder	reminder	NOUN
taxlaw-2853	840	36	of	of	ADP
taxlaw-2853	840	37	one	one	NUM
taxlaw-2853	840	38	’s	’s	PART
taxlaw-2853	840	39	core	core	ADJ
taxlaw-2853	840	40	tax	tax	NOUN
taxlaw-2853	840	41	lawyering	lawyere	VERB
taxlaw-2853	840	42	values;212	values;212	PROPN
taxlaw-2853	840	43	(	(	PUNCT
taxlaw-2853	840	44	ii	ii	NOUN
taxlaw-2853	840	45	)	)	PUNCT
taxlaw-2853	840	46	being	be	AUX
taxlaw-2853	840	47	explicit	explicit	ADJ
taxlaw-2853	840	48	with	with	ADP
taxlaw-2853	840	49	colleagues	colleague	NOUN
taxlaw-2853	840	50	and	and	CCONJ
taxlaw-2853	840	51	clients	client	NOUN
taxlaw-2853	840	52	about	about	ADP
taxlaw-2853	840	53	one	one	PRON
taxlaw-2853	840	54	’s	’s	PART
taxlaw-2853	840	55	lawyering	lawyere	VERB
taxlaw-2853	840	56	philosophy	philosophy	NOUN
taxlaw-2853	840	57	;	;	PUNCT
taxlaw-2853	840	58	213	213	NUM
taxlaw-2853	840	59	(	(	PUNCT
taxlaw-2853	840	60	iii	iii	NOUN
taxlaw-2853	840	61	)	)	PUNCT
taxlaw-2853	840	62	always	always	ADV
taxlaw-2853	840	63	asking	ask	VERB
taxlaw-2853	840	64	oneself	oneself	PRON
taxlaw-2853	840	65	what	what	PRON
taxlaw-2853	840	66	could	could	AUX
taxlaw-2853	840	67	go	go	VERB
taxlaw-2853	840	68	wrong	wrong	ADJ
taxlaw-2853	840	69	or	or	CCONJ
taxlaw-2853	840	70	be	be	AUX
taxlaw-2853	840	71	wrong	wrong	ADJ
taxlaw-2853	840	72	with	with	ADP
taxlaw-2853	840	73	the	the	DET
taxlaw-2853	840	74	particular	particular	ADJ
taxlaw-2853	840	75	analysis	analysis	NOUN
taxlaw-2853	840	76	/	/	SYM
taxlaw-2853	840	77	approach	approach	NOUN
taxlaw-2853	840	78	(	(	PUNCT
taxlaw-2853	840	79	i.e.	i.e.	X
taxlaw-2853	840	80	,	,	PUNCT
taxlaw-2853	840	81	as	as	SCONJ
taxlaw-2853	840	82	if	if	SCONJ
taxlaw-2853	840	83	the	the	DET
taxlaw-2853	840	84	lawyer	lawyer	NOUN
taxlaw-2853	840	85	worked	work	VERB
taxlaw-2853	840	86	for	for	ADP
taxlaw-2853	840	87	the	the	DET
taxlaw-2853	840	88	irs	irs	PROPN
taxlaw-2853	840	89	or	or	CCONJ
taxlaw-2853	840	90	as	as	SCONJ
taxlaw-2853	840	91	if	if	SCONJ
taxlaw-2853	840	92	the	the	DET
taxlaw-2853	840	93	lawyer	lawyer	NOUN
taxlaw-2853	840	94	was	be	AUX
taxlaw-2853	840	95	a	a	DET
taxlaw-2853	840	96	newspaper	newspaper	NOUN
taxlaw-2853	840	97	journalist);214	journalist);214	X
taxlaw-2853	840	98	and	and	CCONJ
taxlaw-2853	840	99	(	(	PUNCT
taxlaw-2853	840	100	iv	iv	X
taxlaw-2853	840	101	)	)	PUNCT
taxlaw-2853	840	102	becoming	becoming	AUX
taxlaw-2853	840	103	engaged	engage	VERB
taxlaw-2853	840	104	with	with	ADP
taxlaw-2853	840	105	professional	professional	ADJ
taxlaw-2853	840	106	organizations	organization	NOUN
taxlaw-2853	840	107	whose	whose	DET
taxlaw-2853	840	108	lawyering	lawyere	VERB
taxlaw-2853	840	109	approaches	approach	NOUN
taxlaw-2853	840	110	resonate	resonate	VERB
taxlaw-2853	840	111	with	with	ADP
taxlaw-2853	840	112	the	the	DET
taxlaw-2853	840	113	lawyer	lawyer	NOUN
taxlaw-2853	840	114	(	(	PUNCT
taxlaw-2853	840	115	thereby	thereby	ADV
taxlaw-2853	840	116	reinforcing	reinforce	VERB
taxlaw-2853	840	117	,	,	PUNCT
taxlaw-2853	840	118	rather	rather	ADV
taxlaw-2853	840	119	than	than	ADP
taxlaw-2853	840	120	skewing	skew	VERB
taxlaw-2853	840	121	,	,	PUNCT
taxlaw-2853	840	122	the	the	DET
taxlaw-2853	840	123	lawyer	lawyer	NOUN
taxlaw-2853	840	124	’s	’s	PART
taxlaw-2853	840	125	sense	sense	NOUN
taxlaw-2853	840	126	of	of	ADP
taxlaw-2853	840	127	professional	professional	ADJ
taxlaw-2853	840	128	identity	identity	NOUN
taxlaw-2853	840	129	)	)	PUNCT
taxlaw-2853	840	130	.	.	PUNCT
taxlaw-2853	841	1	further	far	ADV
taxlaw-2853	841	2	,	,	PUNCT
taxlaw-2853	841	3	the	the	DET
taxlaw-2853	841	4	lawyer	lawyer	NOUN
taxlaw-2853	841	5	should	should	AUX
taxlaw-2853	841	6	be	be	AUX
taxlaw-2853	841	7	wary	wary	ADJ
taxlaw-2853	841	8	of	of	ADP
taxlaw-2853	841	9	red	red	ADJ
taxlaw-2853	841	10	flags	flag	NOUN
taxlaw-2853	841	11	,	,	PUNCT
taxlaw-2853	841	12	including	include	VERB
taxlaw-2853	841	13	phrases	phrase	NOUN
taxlaw-2853	841	14	such	such	ADJ
taxlaw-2853	841	15	as	as	ADP
taxlaw-2853	841	16	“	"	PUNCT
taxlaw-2853	841	17	just	just	ADV
taxlaw-2853	841	18	this	this	PRON
taxlaw-2853	841	19	once	once	ADV
taxlaw-2853	841	20	,	,	PUNCT
taxlaw-2853	841	21	”	"	PUNCT
taxlaw-2853	841	22	“	"	PUNCT
taxlaw-2853	841	23	the	the	DET
taxlaw-2853	841	24	[	[	X
taxlaw-2853	841	25	other	other	ADJ
taxlaw-2853	841	26	]	]	X
taxlaw-2853	841	27	firm	firm	NOUN
taxlaw-2853	841	28	did	do	VERB
taxlaw-2853	841	29	it	it	PRON
taxlaw-2853	841	30	”	"	PUNCT
taxlaw-2853	841	31	and	and	CCONJ
taxlaw-2853	841	32	“	"	PUNCT
taxlaw-2853	841	33	it	it	PRON
taxlaw-2853	841	34	’s	’	VERB
taxlaw-2853	841	35	so	so	ADV
taxlaw-2853	841	36	close	close	ADJ
taxlaw-2853	841	37	,	,	PUNCT
taxlaw-2853	841	38	maybe	maybe	ADV
taxlaw-2853	841	39	it	it	PRON
taxlaw-2853	841	40	does	do	AUX
taxlaw-2853	841	41	n’t	not	PART
taxlaw-2853	841	42	make	make	VERB
taxlaw-2853	841	43	a	a	DET
taxlaw-2853	841	44	difference	difference	NOUN
taxlaw-2853	841	45	,	,	PUNCT
taxlaw-2853	841	46	”	"	PUNCT
taxlaw-2853	841	47	which	which	PRON
taxlaw-2853	841	48	could	could	AUX
taxlaw-2853	841	49	suggest	suggest	VERB
taxlaw-2853	841	50	she	she	PRON
taxlaw-2853	841	51	is	be	AUX
taxlaw-2853	841	52	compromising	compromise	VERB
taxlaw-2853	841	53	on	on	ADP
taxlaw-2853	841	54	her	her	PRON
taxlaw-2853	841	55	professional	professional	ADJ
taxlaw-2853	841	56	identity.215	identity.215	NOUN
taxlaw-2853	841	57	in	in	ADP
taxlaw-2853	841	58	addition	addition	NOUN
taxlaw-2853	841	59	,	,	PUNCT
taxlaw-2853	841	60	students	student	NOUN
taxlaw-2853	841	61	should	should	AUX
taxlaw-2853	841	62	be	be	AUX
taxlaw-2853	841	63	encouraged	encourage	VERB
taxlaw-2853	841	64	to	to	PART
taxlaw-2853	841	65	reflect	reflect	VERB
taxlaw-2853	841	66	regularly	regularly	ADV
taxlaw-2853	841	67	on	on	ADP
taxlaw-2853	841	68	their	their	PRON
taxlaw-2853	841	69	professional	professional	ADJ
taxlaw-2853	841	70	identities	identity	NOUN
taxlaw-2853	841	71	and	and	CCONJ
taxlaw-2853	841	72	on	on	ADP
taxlaw-2853	841	73	how	how	SCONJ
taxlaw-2853	841	74	they	they	PRON
taxlaw-2853	841	75	have	have	AUX
taxlaw-2853	841	76	implemented	implement	VERB
taxlaw-2853	841	77	their	their	PRON
taxlaw-2853	841	78	lawyering	lawyere	VERB
taxlaw-2853	841	79	philosophy	philosophy	NOUN
taxlaw-2853	841	80	.	.	PUNCT
taxlaw-2853	842	1	regular	regular	ADJ
taxlaw-2853	842	2	reflection	reflection	NOUN
taxlaw-2853	842	3	can	can	AUX
taxlaw-2853	842	4	help	help	VERB
taxlaw-2853	842	5	students	student	NOUN
taxlaw-2853	842	6	stay	stay	VERB
taxlaw-2853	842	7	true	true	ADJ
taxlaw-2853	842	8	to	to	ADP
taxlaw-2853	842	9	their	their	PRON
taxlaw-2853	842	10	preferred	preferred	ADJ
taxlaw-2853	842	11	lawyering	lawyering	NOUN
taxlaw-2853	842	12	approaches	approach	NOUN
taxlaw-2853	842	13	and	and	CCONJ
taxlaw-2853	842	14	can	can	AUX
taxlaw-2853	842	15	empower	empower	VERB
taxlaw-2853	842	16	them	they	PRON
taxlaw-2853	842	17	make	make	VERB
taxlaw-2853	842	18	different	different	ADJ
taxlaw-2853	842	19	decisions	decision	NOUN
taxlaw-2853	842	20	in	in	ADP
taxlaw-2853	842	21	the	the	DET
taxlaw-2853	842	22	future	future	NOUN
taxlaw-2853	842	23	in	in	ADP
taxlaw-2853	842	24	order	order	NOUN
taxlaw-2853	842	25	to	to	PART
taxlaw-2853	842	26	practice	practice	VERB
taxlaw-2853	842	27	more	more	ADV
taxlaw-2853	842	28	closely	closely	ADV
taxlaw-2853	842	29	in	in	ADP
taxlaw-2853	842	30	accordance	accordance	NOUN
taxlaw-2853	842	31	with	with	ADP
taxlaw-2853	842	32	their	their	PRON
taxlaw-2853	842	33	values	value	NOUN
taxlaw-2853	842	34	(	(	PUNCT
taxlaw-2853	842	35	that	that	PRON
taxlaw-2853	842	36	is	is	ADV
taxlaw-2853	842	37	,	,	PUNCT
taxlaw-2853	842	38	if	if	SCONJ
taxlaw-2853	842	39	they	they	PRON
taxlaw-2853	842	40	realize	realize	VERB
taxlaw-2853	842	41	that	that	SCONJ
taxlaw-2853	842	42	they	they	PRON
taxlaw-2853	842	43	should	should	AUX
taxlaw-2853	842	44	have	have	AUX
taxlaw-2853	842	45	done	do	VERB
taxlaw-2853	842	46	something	something	PRON
taxlaw-2853	842	47	differently	differently	ADV
taxlaw-2853	842	48	)	)	PUNCT
taxlaw-2853	842	49	.	.	PUNCT
taxlaw-2853	843	1	moreover	moreover	ADV
taxlaw-2853	843	2	,	,	PUNCT
taxlaw-2853	843	3	the	the	DET
taxlaw-2853	843	4	student	student	NOUN
taxlaw-2853	843	5	“	"	PUNCT
taxlaw-2853	843	6	should	should	AUX
taxlaw-2853	843	7	also	also	ADV
taxlaw-2853	843	8	reflect	reflect	VERB
taxlaw-2853	843	9	on	on	ADP
taxlaw-2853	843	10	whether	whether	SCONJ
taxlaw-2853	843	11	her	her	PRON
taxlaw-2853	843	12	experiences	experience	NOUN
taxlaw-2853	843	13	change	change	VERB
taxlaw-2853	843	14	her	her	PRON
taxlaw-2853	843	15	perspective	perspective	NOUN
taxlaw-2853	843	16	on	on	ADP
taxlaw-2853	843	17	the	the	DET
taxlaw-2853	843	18	type	type	NOUN
taxlaw-2853	843	19	of	of	ADP
taxlaw-2853	843	20	tax	tax	NOUN
taxlaw-2853	843	21	adviser	adviser	NOUN
taxlaw-2853	843	22	she	she	PRON
taxlaw-2853	843	23	wants	want	VERB
taxlaw-2853	843	24	to	to	PART
taxlaw-2853	843	25	be	be	AUX
taxlaw-2853	843	26	.	.	PUNCT
taxlaw-2853	844	1	lawyering	lawyere	VERB
taxlaw-2853	844	2	philosophies	philosophy	NOUN
taxlaw-2853	844	3	may	may	AUX
taxlaw-2853	844	4	evolve	evolve	VERB
taxlaw-2853	844	5	over	over	ADP
taxlaw-2853	844	6	time	time	NOUN
taxlaw-2853	844	7	,	,	PUNCT
taxlaw-2853	844	8	so	so	CCONJ
taxlaw-2853	844	9	it	it	PRON
taxlaw-2853	844	10	is	be	AUX
taxlaw-2853	844	11	important	important	ADJ
taxlaw-2853	844	12	to	to	PART
taxlaw-2853	844	13	continue	continue	VERB
taxlaw-2853	844	14	to	to	PART
taxlaw-2853	844	15	reflect	reflect	VERB
taxlaw-2853	844	16	on	on	ADP
taxlaw-2853	844	17	whether	whether	SCONJ
taxlaw-2853	844	18	a	a	DET
taxlaw-2853	844	19	choice	choice	NOUN
taxlaw-2853	844	20	made	make	VERB
taxlaw-2853	844	21	in	in	ADP
taxlaw-2853	844	22	the	the	DET
taxlaw-2853	844	23	past	past	NOUN
taxlaw-2853	844	24	about	about	ADP
taxlaw-2853	844	25	guiding	guide	VERB
taxlaw-2853	844	26	principles	principle	NOUN
taxlaw-2853	844	27	for	for	ADP
taxlaw-2853	844	28	practice	practice	NOUN
taxlaw-2853	844	29	continue	continue	VERB
taxlaw-2853	844	30	to	to	PART
taxlaw-2853	844	31	reflect	reflect	VERB
taxlaw-2853	844	32	the	the	DET
taxlaw-2853	844	33	lawyer	lawyer	NOUN
taxlaw-2853	844	34	’s	’s	PART
taxlaw-2853	844	35	vision	vision	NOUN
taxlaw-2853	844	36	of	of	ADP
taxlaw-2853	844	37	the	the	DET
taxlaw-2853	844	38	ethical	ethical	ADJ
taxlaw-2853	844	39	tax	tax	NOUN
taxlaw-2853	844	40	planner	planner	NOUN
taxlaw-2853	844	41	she	she	PRON
taxlaw-2853	844	42	wants	want	VERB
taxlaw-2853	844	43	to	to	PART
taxlaw-2853	844	44	be	be	AUX
taxlaw-2853	844	45	.	.	PUNCT
taxlaw-2853	844	46	”216	”216	X
taxlaw-2853	845	1	3	3	X
taxlaw-2853	845	2	.	.	X
taxlaw-2853	845	3	wrapping	wrap	VERB
taxlaw-2853	845	4	up	up	ADP
taxlaw-2853	845	5	the	the	DET
taxlaw-2853	845	6	exercise	exercise	NOUN
taxlaw-2853	845	7	ultimately	ultimately	ADV
taxlaw-2853	845	8	,	,	PUNCT
taxlaw-2853	845	9	these	these	DET
taxlaw-2853	845	10	exercises	exercise	NOUN
taxlaw-2853	845	11	are	be	AUX
taxlaw-2853	845	12	intended	intend	VERB
taxlaw-2853	845	13	to	to	PART
taxlaw-2853	845	14	enable	enable	VERB
taxlaw-2853	845	15	each	each	DET
taxlaw-2853	845	16	student	student	NOUN
taxlaw-2853	845	17	to	to	ADP
taxlaw-2853	845	18	(	(	PUNCT
taxlaw-2853	845	19	a	a	PRON
taxlaw-2853	845	20	)	)	PUNCT
taxlaw-2853	845	21	identify	identify	VERB
taxlaw-2853	845	22	and	and	CCONJ
taxlaw-2853	845	23	justify	justify	VERB
taxlaw-2853	845	24	her	her	PRON
taxlaw-2853	845	25	tax	tax	NOUN
taxlaw-2853	845	26	lawyering	lawyere	VERB
taxlaw-2853	845	27	philosophy	philosophy	NOUN
taxlaw-2853	845	28	and	and	CCONJ
taxlaw-2853	845	29	(	(	PUNCT
taxlaw-2853	845	30	b	b	NOUN
taxlaw-2853	845	31	)	)	PUNCT
taxlaw-2853	845	32	appreciate	appreciate	VERB
taxlaw-2853	845	33	how	how	SCONJ
taxlaw-2853	845	34	her	her	PRON
taxlaw-2853	845	35	lawyering	lawyere	VERB
taxlaw-2853	845	36	philosophy	philosophy	NOUN
taxlaw-2853	845	37	can	can	AUX
taxlaw-2853	845	38	help	help	VERB
taxlaw-2853	845	39	her	she	PRON
taxlaw-2853	845	40	to	to	PART
taxlaw-2853	845	41	navigate	navigate	VERB
taxlaw-2853	845	42	ethical	ethical	ADJ
taxlaw-2853	845	43	decision	decision	NOUN
taxlaw-2853	845	44	-	-	PUNCT
taxlaw-2853	845	45	making	make	VERB
taxlaw-2853	845	46	challenges	challenge	NOUN
taxlaw-2853	845	47	throughout	throughout	ADP
taxlaw-2853	845	48	her	her	PRON
taxlaw-2853	845	49	career	career	NOUN
taxlaw-2853	845	50	.	.	PUNCT
taxlaw-2853	846	1	of	of	ADP
taxlaw-2853	846	2	course	course	NOUN
taxlaw-2853	846	3	,	,	PUNCT
taxlaw-2853	846	4	a	a	DET
taxlaw-2853	846	5	two	two	NUM
taxlaw-2853	846	6	-	-	PUNCT
taxlaw-2853	846	7	hour	hour	NOUN
taxlaw-2853	846	8	workshop	workshop	NOUN
taxlaw-2853	846	9	can	can	AUX
taxlaw-2853	846	10	not	not	PART
taxlaw-2853	846	11	result	result	VERB
taxlaw-2853	846	12	in	in	ADP
taxlaw-2853	846	13	a	a	DET
taxlaw-2853	846	14	fully	fully	ADV
taxlaw-2853	846	15	formed	form	VERB
taxlaw-2853	846	16	professional	professional	ADJ
taxlaw-2853	846	17	identity	identity	NOUN
taxlaw-2853	846	18	,	,	PUNCT
taxlaw-2853	846	19	nor	nor	CCONJ
taxlaw-2853	846	20	can	can	AUX
taxlaw-2853	846	21	it	it	PRON
taxlaw-2853	846	22	ensure	ensure	VERB
taxlaw-2853	846	23	that	that	SCONJ
taxlaw-2853	846	24	students	student	NOUN
taxlaw-2853	846	25	have	have	AUX
taxlaw-2853	846	26	comprehensively	comprehensively	ADV
taxlaw-2853	846	27	considered	consider	VERB
taxlaw-2853	846	28	the	the	DET
taxlaw-2853	846	29	full	full	ADJ
taxlaw-2853	846	30	range	range	NOUN
taxlaw-2853	846	31	of	of	ADP
taxlaw-2853	846	32	potential	potential	ADJ
taxlaw-2853	846	33	discretionary	discretionary	ADJ
taxlaw-2853	846	34	decision	decision	NOUN
taxlaw-2853	846	35	-	-	PUNCT
taxlaw-2853	846	36	making	make	VERB
taxlaw-2853	846	37	situations	situation	NOUN
taxlaw-2853	846	38	that	that	PRON
taxlaw-2853	846	39	might	might	AUX
taxlaw-2853	846	40	test	test	VERB
taxlaw-2853	846	41	her	her	PRON
taxlaw-2853	846	42	sense	sense	NOUN
taxlaw-2853	846	43	of	of	ADP
taxlaw-2853	846	44	ethical	ethical	ADJ
taxlaw-2853	846	45	professional	professional	ADJ
taxlaw-2853	846	46	identity	identity	NOUN
taxlaw-2853	846	47	.	.	PUNCT
taxlaw-2853	847	1	but	but	CCONJ
taxlaw-2853	847	2	these	these	DET
taxlaw-2853	847	3	exercises	exercise	NOUN
taxlaw-2853	847	4	can	can	AUX
taxlaw-2853	847	5	give	give	VERB
taxlaw-2853	847	6	students	student	NOUN
taxlaw-2853	847	7	a	a	DET
taxlaw-2853	847	8	much	much	ADV
taxlaw-2853	847	9	greater	great	ADJ
taxlaw-2853	847	10	appreciation	appreciation	NOUN
taxlaw-2853	847	11	for	for	ADP
taxlaw-2853	847	12	how	how	SCONJ
taxlaw-2853	847	13	they	they	PRON
taxlaw-2853	847	14	might	might	AUX
taxlaw-2853	847	15	approach	approach	VERB
taxlaw-2853	847	16	a	a	DET
taxlaw-2853	847	17	tax	tax	NOUN
taxlaw-2853	847	18	law	law	NOUN
taxlaw-2853	847	19	career	career	NOUN
taxlaw-2853	847	20	in	in	ADP
taxlaw-2853	847	21	a	a	DET
taxlaw-2853	847	22	way	way	NOUN
taxlaw-2853	847	23	that	that	PRON
taxlaw-2853	847	24	reflects	reflect	VERB
taxlaw-2853	847	25	their	their	PRON
taxlaw-2853	847	26	values	value	NOUN
taxlaw-2853	847	27	.	.	PUNCT
taxlaw-2853	848	1	and	and	CCONJ
taxlaw-2853	848	2	these	these	DET
taxlaw-2853	848	3	exercises	exercise	NOUN
taxlaw-2853	848	4	can	can	AUX
taxlaw-2853	848	5	give	give	VERB
taxlaw-2853	848	6	each	each	DET
taxlaw-2853	848	7	student	student	NOUN
taxlaw-2853	848	8	a	a	DET
taxlaw-2853	848	9	foundation	foundation	NOUN
taxlaw-2853	848	10	in	in	ADP
taxlaw-2853	848	11	her	her	PRON
taxlaw-2853	848	12	own	own	ADJ
taxlaw-2853	848	13	ethical	ethical	ADJ
taxlaw-2853	848	14	professional	professional	ADJ
taxlaw-2853	848	15	identity	identity	NOUN
taxlaw-2853	848	16	,	,	PUNCT
taxlaw-2853	848	17	on	on	ADP
taxlaw-2853	848	18	which	which	PRON
taxlaw-2853	848	19	the	the	DET
taxlaw-2853	848	20	student	student	NOUN
taxlaw-2853	848	21	can	can	AUX
taxlaw-2853	848	22	reflect	reflect	VERB
taxlaw-2853	848	23	as	as	ADP
taxlaw-2853	848	24	her	her	PRON
taxlaw-2853	848	25	law	law	NOUN
taxlaw-2853	848	26	school	school	NOUN
taxlaw-2853	848	27	education	education	NOUN
taxlaw-2853	848	28	and	and	CCONJ
taxlaw-2853	848	29	professional	professional	ADJ
taxlaw-2853	848	30	career	career	NOUN
taxlaw-2853	848	31	progress	progress	NOUN
taxlaw-2853	848	32	.	.	PUNCT
taxlaw-2853	849	1	the	the	DET
taxlaw-2853	849	2	hope	hope	NOUN
taxlaw-2853	849	3	is	be	AUX
taxlaw-2853	849	4	to	to	PART
taxlaw-2853	849	5	give	give	VERB
taxlaw-2853	849	6	each	each	DET
taxlaw-2853	849	7	student	student	NOUN
taxlaw-2853	849	8	the	the	DET
taxlaw-2853	849	9	tools	tool	NOUN
taxlaw-2853	849	10	to	to	PART
taxlaw-2853	849	11	“	"	PUNCT
taxlaw-2853	849	12	build	build	VERB
taxlaw-2853	849	13	a	a	DET
taxlaw-2853	849	14	defensible	defensible	ADJ
taxlaw-2853	849	15	,	,	PUNCT
taxlaw-2853	849	16	morally	morally	ADV
taxlaw-2853	849	17	-	-	PUNCT
taxlaw-2853	849	18	coherent	coherent	ADJ
taxlaw-2853	849	19	tax	tax	NOUN
taxlaw-2853	850	1	[	[	X
taxlaw-2853	850	2	]	]	X
taxlaw-2853	850	3	career	career	NOUN
taxlaw-2853	850	4	of	of	ADP
taxlaw-2853	850	5	which	which	PRON
taxlaw-2853	850	6	she	she	PRON
taxlaw-2853	850	7	can	can	AUX
taxlaw-2853	850	8	be	be	AUX
taxlaw-2853	850	9	proud	proud	ADJ
taxlaw-2853	850	10	.	.	PUNCT
taxlaw-2853	850	11	”217	”217	PUNCT
taxlaw-2853	851	1	v.	v.	ADP
taxlaw-2853	851	2	tackling	tackle	VERB
taxlaw-2853	851	3	some	some	DET
taxlaw-2853	851	4	challenges	challenge	NOUN
taxlaw-2853	851	5	of	of	ADP
taxlaw-2853	851	6	the	the	DET
taxlaw-2853	851	7	exercises	exercise	NOUN
taxlaw-2853	851	8	incorporating	incorporate	VERB
taxlaw-2853	851	9	the	the	DET
taxlaw-2853	851	10	above	above	ADJ
taxlaw-2853	851	11	exercises	exercise	NOUN
taxlaw-2853	851	12	into	into	ADP
taxlaw-2853	851	13	my	my	PRON
taxlaw-2853	851	14	classrooms	classroom	NOUN
taxlaw-2853	851	15	does	do	VERB
taxlaw-2853	851	16	present	present	ADJ
taxlaw-2853	851	17	challenges	challenge	NOUN
taxlaw-2853	851	18	,	,	PUNCT
taxlaw-2853	851	19	and	and	CCONJ
taxlaw-2853	851	20	i	i	PRON
taxlaw-2853	851	21	expect	expect	VERB
taxlaw-2853	851	22	that	that	SCONJ
taxlaw-2853	851	23	others	other	NOUN
taxlaw-2853	851	24	may	may	AUX
taxlaw-2853	851	25	have	have	VERB
taxlaw-2853	851	26	similar	similar	ADJ
taxlaw-2853	851	27	experiences	experience	NOUN
taxlaw-2853	851	28	.	.	PUNCT
taxlaw-2853	852	1	some	some	DET
taxlaw-2853	852	2	challenges	challenge	NOUN
taxlaw-2853	852	3	are	be	AUX
taxlaw-2853	852	4	primarily	primarily	ADV
taxlaw-2853	852	5	212	212	NUM
taxlaw-2853	852	6	i	i	PRON
taxlaw-2853	852	7	d.	d.	NOUN
taxlaw-2853	852	8	at	at	ADP
taxlaw-2853	852	9	1158	1158	NUM
taxlaw-2853	852	10	-	-	SYM
taxlaw-2853	852	11	59	59	NUM
taxlaw-2853	852	12	.	.	NOUN
taxlaw-2853	852	13	213	213	NUM
taxlaw-2853	852	14	field	field	NOUN
taxlaw-2853	852	15	,	,	PUNCT
taxlaw-2853	852	16	supra	supra	PROPN
taxlaw-2853	852	17	note	note	PROPN
taxlaw-2853	852	18	19	19	NUM
taxlaw-2853	852	19	,	,	PUNCT
taxlaw-2853	852	20	at	at	ADP
taxlaw-2853	852	21	318	318	NUM
taxlaw-2853	852	22	;	;	PUNCT
taxlaw-2853	852	23	see	see	VERB
taxlaw-2853	852	24	also	also	ADV
taxlaw-2853	852	25	,	,	PUNCT
taxlaw-2853	852	26	e.g.	e.g.	ADV
taxlaw-2853	852	27	,	,	PUNCT
taxlaw-2853	852	28	frederic	frederic	PROPN
taxlaw-2853	852	29	g.	g.	PROPN
taxlaw-2853	852	30	corneel	corneel	PROPN
taxlaw-2853	852	31	,	,	PUNCT
taxlaw-2853	852	32	guidelines	guideline	NOUN
taxlaw-2853	852	33	to	to	ADP
taxlaw-2853	852	34	tax	tax	NOUN
taxlaw-2853	852	35	practice	practice	NOUN
taxlaw-2853	852	36	second	second	ADJ
taxlaw-2853	852	37	,	,	PUNCT
taxlaw-2853	852	38	43	43	NUM
taxlaw-2853	852	39	tax	tax	NOUN
taxlaw-2853	852	40	law	law	NOUN
taxlaw-2853	852	41	297	297	NUM
taxlaw-2853	852	42	(	(	PUNCT
taxlaw-2853	852	43	1990	1990	NUM
taxlaw-2853	852	44	)	)	PUNCT
taxlaw-2853	852	45	(	(	PUNCT
taxlaw-2853	852	46	providing	provide	VERB
taxlaw-2853	852	47	a	a	DET
taxlaw-2853	852	48	sample	sample	NOUN
taxlaw-2853	852	49	statement	statement	NOUN
taxlaw-2853	852	50	of	of	ADP
taxlaw-2853	852	51	a	a	DET
taxlaw-2853	852	52	firm	firm	NOUN
taxlaw-2853	852	53	’s	’s	PART
taxlaw-2853	852	54	guidelines	guideline	NOUN
taxlaw-2853	852	55	to	to	PART
taxlaw-2853	852	56	practice	practice	VERB
taxlaw-2853	852	57	,	,	PUNCT
taxlaw-2853	852	58	which	which	PRON
taxlaw-2853	852	59	reflect	reflect	VERB
taxlaw-2853	852	60	a	a	DET
taxlaw-2853	852	61	firm	firm	ADJ
taxlaw-2853	852	62	-	-	PUNCT
taxlaw-2853	852	63	level	level	NOUN
taxlaw-2853	852	64	lawyering	lawyere	VERB
taxlaw-2853	852	65	philosophy	philosophy	NOUN
taxlaw-2853	852	66	)	)	PUNCT
taxlaw-2853	852	67	;	;	PUNCT
taxlaw-2853	852	68	robbennolt	robbennolt	PROPN
taxlaw-2853	852	69	&	&	CCONJ
taxlaw-2853	852	70	sternlight	sternlight	PROPN
taxlaw-2853	852	71	,	,	PUNCT
taxlaw-2853	852	72	supra	supra	PROPN
taxlaw-2853	852	73	note	note	PROPN
taxlaw-2853	852	74	45	45	NUM
taxlaw-2853	852	75	,	,	PUNCT
taxlaw-2853	852	76	at	at	ADP
taxlaw-2853	852	77	1168	1168	NUM
taxlaw-2853	852	78	-	-	SYM
taxlaw-2853	852	79	71	71	NUM
taxlaw-2853	852	80	;	;	PUNCT
taxlaw-2853	852	81	linda	linda	PROPN
taxlaw-2853	852	82	k.	k.	PROPN
taxlaw-2853	852	83	trevino	trevino	PROPN
taxlaw-2853	852	84	et	et	PROPN
taxlaw-2853	852	85	al	al	PROPN
taxlaw-2853	852	86	.	.	PROPN
taxlaw-2853	852	87	,	,	PUNCT
taxlaw-2853	852	88	behavioral	behavioral	ADJ
taxlaw-2853	852	89	ethics	ethic	NOUN
taxlaw-2853	852	90	in	in	ADP
taxlaw-2853	852	91	organizations	organization	NOUN
taxlaw-2853	852	92	:	:	PUNCT
taxlaw-2853	852	93	a	a	DET
taxlaw-2853	852	94	review	review	NOUN
taxlaw-2853	852	95	,	,	PUNCT
taxlaw-2853	852	96	32	32	NUM
taxlaw-2853	852	97	j.	j.	PROPN
taxlaw-2853	852	98	mgmt	mgmt	PROPN
taxlaw-2853	852	99	.	.	PROPN
taxlaw-2853	853	1	951	951	NUM
taxlaw-2853	853	2	,	,	PUNCT
taxlaw-2853	853	3	967	967	NUM
taxlaw-2853	853	4	(	(	PUNCT
taxlaw-2853	853	5	2006	2006	NUM
taxlaw-2853	853	6	)	)	PUNCT
taxlaw-2853	853	7	.	.	PUNCT
taxlaw-2853	854	1	214	214	NUM
taxlaw-2853	854	2	see	see	VERB
taxlaw-2853	854	3	,	,	PUNCT
taxlaw-2853	854	4	e.g.	e.g.	ADV
taxlaw-2853	854	5	,	,	PUNCT
taxlaw-2853	854	6	gary	gary	PROPN
taxlaw-2853	854	7	klein	klein	PROPN
taxlaw-2853	854	8	,	,	PUNCT
taxlaw-2853	854	9	performing	perform	VERB
taxlaw-2853	854	10	a	a	DET
taxlaw-2853	854	11	project	project	NOUN
taxlaw-2853	854	12	premortem	premortem	NOUN
taxlaw-2853	854	13	,	,	PUNCT
taxlaw-2853	854	14	harv	harv	NOUN
taxlaw-2853	854	15	.	.	PUNCT
taxlaw-2853	855	1	bus	bus	NOUN
taxlaw-2853	855	2	.	.	PUNCT
taxlaw-2853	856	1	rev	rev	PROPN
taxlaw-2853	856	2	.	.	PROPN
taxlaw-2853	857	1	(	(	PUNCT
taxlaw-2853	857	2	sept	sept	PROPN
taxlaw-2853	857	3	.	.	PROPN
taxlaw-2853	857	4	2007	2007	NUM
taxlaw-2853	857	5	)	)	PUNCT
taxlaw-2853	857	6	available	available	ADJ
taxlaw-2853	857	7	at	at	ADP
taxlaw-2853	857	8	https://hbr.org/2007/09/performing-a-project-premortem	https://hbr.org/2007/09/performing-a-project-premortem	PROPN
taxlaw-2853	857	9	.	.	PUNCT
taxlaw-2853	858	1	215	215	NUM
taxlaw-2853	858	2	field	field	NOUN
taxlaw-2853	858	3	,	,	PUNCT
taxlaw-2853	858	4	supra	supra	PROPN
taxlaw-2853	858	5	note	note	PROPN
taxlaw-2853	858	6	19	19	NUM
taxlaw-2853	858	7	,	,	PUNCT
taxlaw-2853	858	8	at	at	ADP
taxlaw-2853	858	9	319	319	NUM
taxlaw-2853	858	10	-	-	SYM
taxlaw-2853	858	11	20	20	NUM
taxlaw-2853	858	12	(	(	PUNCT
taxlaw-2853	858	13	“	"	PUNCT
taxlaw-2853	858	14	these	these	DET
taxlaw-2853	858	15	red	red	ADJ
taxlaw-2853	858	16	flags	flag	NOUN
taxlaw-2853	858	17	do	do	AUX
taxlaw-2853	858	18	not	not	PART
taxlaw-2853	858	19	mean	mean	VERB
taxlaw-2853	858	20	that	that	SCONJ
taxlaw-2853	858	21	a	a	DET
taxlaw-2853	858	22	lawyer	lawyer	NOUN
taxlaw-2853	858	23	is	be	AUX
taxlaw-2853	858	24	doing	do	VERB
taxlaw-2853	858	25	(	(	PUNCT
taxlaw-2853	858	26	or	or	CCONJ
taxlaw-2853	858	27	about	about	ADP
taxlaw-2853	858	28	to	to	PART
taxlaw-2853	858	29	do	do	VERB
taxlaw-2853	858	30	)	)	PUNCT
taxlaw-2853	858	31	something	something	PRON
taxlaw-2853	858	32	unethical	unethical	ADJ
taxlaw-2853	858	33	,	,	PUNCT
taxlaw-2853	858	34	but	but	CCONJ
taxlaw-2853	858	35	each	each	PRON
taxlaw-2853	858	36	should	should	AUX
taxlaw-2853	858	37	heighten	heighten	VERB
taxlaw-2853	858	38	the	the	DET
taxlaw-2853	858	39	lawyer	lawyer	NOUN
taxlaw-2853	858	40	’s	’s	PART
taxlaw-2853	858	41	awareness	awareness	NOUN
taxlaw-2853	858	42	of	of	ADP
taxlaw-2853	858	43	the	the	DET
taxlaw-2853	858	44	risk	risk	NOUN
taxlaw-2853	858	45	that	that	SCONJ
taxlaw-2853	858	46	she	she	PRON
taxlaw-2853	858	47	could	could	AUX
taxlaw-2853	858	48	be	be	AUX
taxlaw-2853	858	49	crossing	cross	VERB
taxlaw-2853	858	50	the	the	DET
taxlaw-2853	858	51	line	line	NOUN
taxlaw-2853	858	52	into	into	ADP
taxlaw-2853	858	53	an	an	DET
taxlaw-2853	858	54	action	action	NOUN
taxlaw-2853	858	55	that	that	PRON
taxlaw-2853	858	56	violates	violate	VERB
taxlaw-2853	858	57	her	her	PRON
taxlaw-2853	858	58	lawyering	lawyere	VERB
taxlaw-2853	858	59	philosophy	philosophy	NOUN
taxlaw-2853	858	60	.	.	PUNCT
taxlaw-2853	859	1	by	by	ADP
taxlaw-2853	859	2	using	use	VERB
taxlaw-2853	859	3	these	these	DET
taxlaw-2853	859	4	red	red	ADJ
taxlaw-2853	859	5	flags	flag	NOUN
taxlaw-2853	859	6	as	as	ADP
taxlaw-2853	859	7	triggers	trigger	NOUN
taxlaw-2853	859	8	to	to	PART
taxlaw-2853	859	9	reconsider	reconsider	VERB
taxlaw-2853	859	10	the	the	DET
taxlaw-2853	859	11	analysis	analysis	NOUN
taxlaw-2853	859	12	before	before	ADP
taxlaw-2853	859	13	proceeding	proceed	VERB
taxlaw-2853	859	14	,	,	PUNCT
taxlaw-2853	859	15	she	she	PRON
taxlaw-2853	859	16	may	may	AUX
taxlaw-2853	859	17	be	be	AUX
taxlaw-2853	859	18	able	able	ADJ
taxlaw-2853	859	19	to	to	PART
taxlaw-2853	859	20	avoid	avoid	VERB
taxlaw-2853	859	21	unintentional	unintentional	ADJ
taxlaw-2853	859	22	lapses	lapse	NOUN
taxlaw-2853	859	23	in	in	ADP
taxlaw-2853	859	24	judgment	judgment	NOUN
taxlaw-2853	859	25	.	.	PUNCT
taxlaw-2853	859	26	”	"	PUNCT
taxlaw-2853	859	27	)	)	PUNCT
taxlaw-2853	859	28	.	.	PUNCT
taxlaw-2853	860	1	216	216	NUM
taxlaw-2853	861	1	i	i	PRON
taxlaw-2853	861	2	d.	d.	PROPN
taxlaw-2853	861	3	at	at	ADP
taxlaw-2853	861	4	320	320	NUM
taxlaw-2853	861	5	.	.	PUNCT
taxlaw-2853	861	6	217	217	NUM
taxlaw-2853	862	1	i	i	PRON
taxlaw-2853	862	2	d.	d.	PROPN
taxlaw-2853	862	3	at	at	ADP
taxlaw-2853	862	4	321	321	NUM
taxlaw-2853	862	5	.	.	PUNCT
taxlaw-2853	863	1	256	256	NUM
taxlaw-2853	863	2	columbia	columbia	PROPN
taxlaw-2853	863	3	journal	journal	PROPN
taxlaw-2853	863	4	of	of	ADP
taxlaw-2853	863	5	tax	tax	NOUN
taxlaw-2853	863	6	law	law	NOUN
taxlaw-2853	864	1	[	[	X
taxlaw-2853	864	2	vol.8:215	vol.8:215	ADP
taxlaw-2853	864	3	logistical	logistical	ADJ
taxlaw-2853	864	4	:	:	PUNCT
taxlaw-2853	864	5	class	class	NOUN
taxlaw-2853	864	6	time	time	NOUN
taxlaw-2853	864	7	,	,	PUNCT
taxlaw-2853	864	8	class	class	NOUN
taxlaw-2853	864	9	size	size	NOUN
taxlaw-2853	864	10	,	,	PUNCT
taxlaw-2853	864	11	class	class	NOUN
taxlaw-2853	864	12	level	level	NOUN
taxlaw-2853	864	13	,	,	PUNCT
taxlaw-2853	864	14	and	and	CCONJ
taxlaw-2853	864	15	background	background	NOUN
taxlaw-2853	864	16	regarding	regard	VERB
taxlaw-2853	864	17	the	the	DET
taxlaw-2853	864	18	tax	tax	NOUN
taxlaw-2853	864	19	ethics	ethic	NOUN
taxlaw-2853	864	20	rules	rule	NOUN
taxlaw-2853	864	21	.	.	PUNCT
taxlaw-2853	865	1	other	other	ADJ
taxlaw-2853	865	2	challenges	challenge	NOUN
taxlaw-2853	865	3	go	go	VERB
taxlaw-2853	865	4	to	to	ADP
taxlaw-2853	865	5	the	the	DET
taxlaw-2853	865	6	core	core	NOUN
taxlaw-2853	865	7	of	of	ADP
taxlaw-2853	865	8	the	the	DET
taxlaw-2853	865	9	learning	learning	NOUN
taxlaw-2853	865	10	objectives	objective	NOUN
taxlaw-2853	865	11	:	:	PUNCT
taxlaw-2853	865	12	deepening	deepen	VERB
taxlaw-2853	865	13	and	and	CCONJ
taxlaw-2853	865	14	enriching	enrich	VERB
taxlaw-2853	865	15	professional	professional	ADJ
taxlaw-2853	865	16	identity	identity	NOUN
taxlaw-2853	865	17	development	development	NOUN
taxlaw-2853	865	18	,	,	PUNCT
taxlaw-2853	865	19	assessing	assess	VERB
taxlaw-2853	865	20	student	student	NOUN
taxlaw-2853	865	21	progress	progress	NOUN
taxlaw-2853	865	22	,	,	PUNCT
taxlaw-2853	865	23	and	and	CCONJ
taxlaw-2853	865	24	influencing	influence	VERB
taxlaw-2853	865	25	student	student	NOUN
taxlaw-2853	865	26	choices	choice	NOUN
taxlaw-2853	865	27	.	.	PUNCT
taxlaw-2853	866	1	this	this	DET
taxlaw-2853	866	2	section	section	NOUN
taxlaw-2853	866	3	will	will	AUX
taxlaw-2853	866	4	discuss	discuss	VERB
taxlaw-2853	866	5	these	these	DET
taxlaw-2853	866	6	challenges	challenge	NOUN
taxlaw-2853	866	7	and	and	CCONJ
taxlaw-2853	866	8	will	will	AUX
taxlaw-2853	866	9	provide	provide	VERB
taxlaw-2853	866	10	variations	variation	NOUN
taxlaw-2853	866	11	and	and	CCONJ
taxlaw-2853	866	12	alternatives	alternative	NOUN
taxlaw-2853	866	13	to	to	PART
taxlaw-2853	866	14	help	help	VERB
taxlaw-2853	866	15	faculty	faculty	NOUN
taxlaw-2853	866	16	members	member	NOUN
taxlaw-2853	866	17	proceed	proceed	VERB
taxlaw-2853	866	18	with	with	ADP
taxlaw-2853	866	19	fostering	foster	VERB
taxlaw-2853	866	20	ethical	ethical	ADJ
taxlaw-2853	866	21	professional	professional	ADJ
taxlaw-2853	866	22	identity	identity	NOUN
taxlaw-2853	866	23	despite	despite	SCONJ
taxlaw-2853	866	24	the	the	DET
taxlaw-2853	866	25	challenges	challenge	NOUN
taxlaw-2853	866	26	.	.	PUNCT
taxlaw-2853	867	1	a.	a.	NOUN
taxlaw-2853	867	2	managing	manage	VERB
taxlaw-2853	867	3	class	class	NOUN
taxlaw-2853	867	4	time	time	NOUN
taxlaw-2853	867	5	instructional	instructional	ADJ
taxlaw-2853	867	6	minutes	minute	NOUN
taxlaw-2853	867	7	in	in	ADP
taxlaw-2853	867	8	any	any	DET
taxlaw-2853	867	9	course	course	NOUN
taxlaw-2853	867	10	are	be	AUX
taxlaw-2853	867	11	precious	precious	ADJ
taxlaw-2853	867	12	,	,	PUNCT
taxlaw-2853	867	13	and	and	CCONJ
taxlaw-2853	867	14	the	the	DET
taxlaw-2853	867	15	professional	professional	ADJ
taxlaw-2853	867	16	identity	identity	NOUN
taxlaw-2853	867	17	exercises	exercise	NOUN
taxlaw-2853	867	18	consume	consume	VERB
taxlaw-2853	867	19	class	class	NOUN
taxlaw-2853	867	20	time	time	NOUN
taxlaw-2853	867	21	.	.	PUNCT
taxlaw-2853	868	1	as	as	SCONJ
taxlaw-2853	868	2	described	describe	VERB
taxlaw-2853	868	3	above	above	ADV
taxlaw-2853	868	4	,	,	PUNCT
taxlaw-2853	868	5	the	the	DET
taxlaw-2853	868	6	exercises	exercise	NOUN
taxlaw-2853	868	7	take	take	VERB
taxlaw-2853	868	8	approximately	approximately	ADV
taxlaw-2853	868	9	two	two	NUM
taxlaw-2853	868	10	full	full	ADJ
taxlaw-2853	868	11	hours	hour	NOUN
taxlaw-2853	868	12	,	,	PUNCT
taxlaw-2853	868	13	with	with	ADP
taxlaw-2853	868	14	one	one	NUM
taxlaw-2853	868	15	hour	hour	NOUN
taxlaw-2853	868	16	devoted	devote	VERB
taxlaw-2853	868	17	to	to	ADP
taxlaw-2853	868	18	each	each	DET
taxlaw-2853	868	19	part	part	NOUN
taxlaw-2853	868	20	of	of	ADP
taxlaw-2853	868	21	the	the	DET
taxlaw-2853	868	22	exercise	exercise	NOUN
taxlaw-2853	868	23	.	.	PUNCT
taxlaw-2853	869	1	the	the	DET
taxlaw-2853	869	2	discussions	discussion	NOUN
taxlaw-2853	869	3	could	could	AUX
taxlaw-2853	869	4	easily	easily	ADV
taxlaw-2853	869	5	fill	fill	VERB
taxlaw-2853	869	6	more	more	ADJ
taxlaw-2853	869	7	time	time	NOUN
taxlaw-2853	869	8	if	if	SCONJ
taxlaw-2853	869	9	available	available	ADJ
taxlaw-2853	869	10	.	.	PUNCT
taxlaw-2853	870	1	allocating	allocate	VERB
taxlaw-2853	870	2	two	two	NUM
taxlaw-2853	870	3	hours	hour	NOUN
taxlaw-2853	870	4	to	to	ADP
taxlaw-2853	870	5	this	this	DET
taxlaw-2853	870	6	activity	activity	NOUN
taxlaw-2853	870	7	does	do	AUX
taxlaw-2853	870	8	take	take	VERB
taxlaw-2853	870	9	time	time	NOUN
taxlaw-2853	870	10	away	away	ADV
taxlaw-2853	870	11	from	from	ADP
taxlaw-2853	870	12	substantive	substantive	ADJ
taxlaw-2853	870	13	instruction	instruction	NOUN
taxlaw-2853	870	14	,	,	PUNCT
taxlaw-2853	870	15	but	but	CCONJ
taxlaw-2853	870	16	i	i	PRON
taxlaw-2853	870	17	believe	believe	VERB
taxlaw-2853	870	18	that	that	SCONJ
taxlaw-2853	870	19	the	the	DET
taxlaw-2853	870	20	tradeoff	tradeoff	NOUN
taxlaw-2853	870	21	is	be	AUX
taxlaw-2853	870	22	worthwhile	worthwhile	ADJ
taxlaw-2853	870	23	because	because	SCONJ
taxlaw-2853	870	24	ethical	ethical	ADJ
taxlaw-2853	870	25	professional	professional	ADJ
taxlaw-2853	870	26	identity	identity	NOUN
taxlaw-2853	870	27	goes	go	VERB
taxlaw-2853	870	28	to	to	ADP
taxlaw-2853	870	29	the	the	DET
taxlaw-2853	870	30	heart	heart	NOUN
taxlaw-2853	870	31	of	of	ADP
taxlaw-2853	870	32	who	who	PRON
taxlaw-2853	870	33	each	each	DET
taxlaw-2853	870	34	student	student	NOUN
taxlaw-2853	870	35	will	will	AUX
taxlaw-2853	870	36	be	be	AUX
taxlaw-2853	870	37	as	as	ADP
taxlaw-2853	870	38	a	a	DET
taxlaw-2853	870	39	practitioner	practitioner	NOUN
taxlaw-2853	870	40	.	.	PUNCT
taxlaw-2853	871	1	this	this	PRON
taxlaw-2853	871	2	is	be	AUX
taxlaw-2853	871	3	about	about	ADP
taxlaw-2853	871	4	the	the	DET
taxlaw-2853	871	5	principles	principle	NOUN
taxlaw-2853	871	6	that	that	PRON
taxlaw-2853	871	7	will	will	AUX
taxlaw-2853	871	8	guide	guide	VERB
taxlaw-2853	871	9	how	how	SCONJ
taxlaw-2853	871	10	students	student	NOUN
taxlaw-2853	871	11	use	use	VERB
taxlaw-2853	871	12	the	the	DET
taxlaw-2853	871	13	substantive	substantive	ADJ
taxlaw-2853	871	14	law	law	NOUN
taxlaw-2853	871	15	over	over	ADP
taxlaw-2853	871	16	the	the	DET
taxlaw-2853	871	17	course	course	NOUN
taxlaw-2853	871	18	of	of	ADP
taxlaw-2853	871	19	their	their	PRON
taxlaw-2853	871	20	careers	career	NOUN
taxlaw-2853	871	21	and	and	CCONJ
taxlaw-2853	871	22	about	about	ADP
taxlaw-2853	871	23	how	how	SCONJ
taxlaw-2853	871	24	students	student	NOUN
taxlaw-2853	871	25	will	will	AUX
taxlaw-2853	871	26	operationalize	operationalize	VERB
taxlaw-2853	871	27	their	their	PRON
taxlaw-2853	871	28	values	value	NOUN
taxlaw-2853	871	29	in	in	ADP
taxlaw-2853	871	30	practice	practice	NOUN
taxlaw-2853	871	31	.	.	PUNCT
taxlaw-2853	872	1	i	i	PRON
taxlaw-2853	872	2	believe	believe	VERB
taxlaw-2853	872	3	that	that	SCONJ
taxlaw-2853	872	4	developing	develop	VERB
taxlaw-2853	872	5	this	this	DET
taxlaw-2853	872	6	skill	skill	NOUN
taxlaw-2853	872	7	is	be	AUX
taxlaw-2853	872	8	worth	worth	ADJ
taxlaw-2853	872	9	sacrificing	sacrifice	VERB
taxlaw-2853	872	10	an	an	DET
taxlaw-2853	872	11	hour	hour	NOUN
taxlaw-2853	872	12	or	or	CCONJ
taxlaw-2853	872	13	two	two	NUM
taxlaw-2853	872	14	of	of	ADP
taxlaw-2853	872	15	substantive	substantive	ADJ
taxlaw-2853	872	16	coverage	coverage	NOUN
taxlaw-2853	872	17	,	,	PUNCT
taxlaw-2853	872	18	but	but	CCONJ
taxlaw-2853	872	19	others	other	NOUN
taxlaw-2853	872	20	may	may	AUX
taxlaw-2853	872	21	disagree	disagree	VERB
taxlaw-2853	872	22	.	.	PUNCT
taxlaw-2853	873	1	to	to	PART
taxlaw-2853	873	2	minimize	minimize	VERB
taxlaw-2853	873	3	class	class	NOUN
taxlaw-2853	873	4	time	time	NOUN
taxlaw-2853	873	5	,	,	PUNCT
taxlaw-2853	873	6	a	a	DET
taxlaw-2853	873	7	professor	professor	NOUN
taxlaw-2853	873	8	could	could	AUX
taxlaw-2853	873	9	run	run	VERB
taxlaw-2853	873	10	only	only	ADV
taxlaw-2853	873	11	the	the	DET
taxlaw-2853	873	12	first	first	ADJ
taxlaw-2853	873	13	part	part	NOUN
taxlaw-2853	873	14	of	of	ADP
taxlaw-2853	873	15	the	the	DET
taxlaw-2853	873	16	exercise	exercise	NOUN
taxlaw-2853	873	17	in	in	ADP
taxlaw-2853	873	18	the	the	DET
taxlaw-2853	873	19	class	class	NOUN
taxlaw-2853	873	20	and	and	CCONJ
taxlaw-2853	873	21	either	either	CCONJ
taxlaw-2853	873	22	omit	omit	VERB
taxlaw-2853	873	23	the	the	DET
taxlaw-2853	873	24	second	second	ADJ
taxlaw-2853	873	25	part	part	NOUN
taxlaw-2853	873	26	or	or	CCONJ
taxlaw-2853	873	27	offer	offer	VERB
taxlaw-2853	873	28	the	the	DET
taxlaw-2853	873	29	second	second	ADJ
taxlaw-2853	873	30	part	part	NOUN
taxlaw-2853	873	31	as	as	ADP
taxlaw-2853	873	32	an	an	DET
taxlaw-2853	873	33	optional	optional	ADJ
taxlaw-2853	873	34	extracurricular	extracurricular	ADJ
taxlaw-2853	873	35	class	class	NOUN
taxlaw-2853	873	36	meeting	meeting	NOUN
taxlaw-2853	873	37	(	(	PUNCT
taxlaw-2853	873	38	e.g.	e.g.	ADV
taxlaw-2853	873	39	,	,	PUNCT
taxlaw-2853	873	40	as	as	ADP
taxlaw-2853	873	41	a	a	DET
taxlaw-2853	873	42	brown	brown	ADJ
taxlaw-2853	873	43	-	-	PUNCT
taxlaw-2853	873	44	bag	bag	NOUN
taxlaw-2853	873	45	lunch	lunch	NOUN
taxlaw-2853	873	46	after	after	ADP
taxlaw-2853	873	47	class	class	NOUN
taxlaw-2853	873	48	one	one	NUM
taxlaw-2853	873	49	day	day	NOUN
taxlaw-2853	873	50	)	)	PUNCT
taxlaw-2853	873	51	.	.	PUNCT
taxlaw-2853	874	1	to	to	PART
taxlaw-2853	874	2	minimize	minimize	VERB
taxlaw-2853	874	3	the	the	DET
taxlaw-2853	874	4	use	use	NOUN
taxlaw-2853	874	5	of	of	ADP
taxlaw-2853	874	6	class	class	NOUN
taxlaw-2853	874	7	time	time	NOUN
taxlaw-2853	874	8	even	even	ADV
taxlaw-2853	874	9	further	far	ADV
taxlaw-2853	874	10	,	,	PUNCT
taxlaw-2853	874	11	both	both	DET
taxlaw-2853	874	12	parts	part	NOUN
taxlaw-2853	874	13	of	of	ADP
taxlaw-2853	874	14	the	the	DET
taxlaw-2853	874	15	exercise	exercise	NOUN
taxlaw-2853	874	16	could	could	AUX
taxlaw-2853	874	17	be	be	AUX
taxlaw-2853	874	18	done	do	VERB
taxlaw-2853	874	19	outside	outside	ADP
taxlaw-2853	874	20	of	of	ADP
taxlaw-2853	874	21	regular	regular	ADJ
taxlaw-2853	874	22	class	class	NOUN
taxlaw-2853	874	23	time	time	NOUN
taxlaw-2853	874	24	,	,	PUNCT
taxlaw-2853	874	25	possibly	possibly	ADV
taxlaw-2853	874	26	as	as	ADP
taxlaw-2853	874	27	optional	optional	ADJ
taxlaw-2853	874	28	enrichment	enrichment	NOUN
taxlaw-2853	874	29	in	in	ADP
taxlaw-2853	874	30	connection	connection	NOUN
taxlaw-2853	874	31	with	with	ADP
taxlaw-2853	874	32	the	the	DET
taxlaw-2853	874	33	course	course	NOUN
taxlaw-2853	874	34	.	.	PUNCT
taxlaw-2853	875	1	alternatively	alternatively	ADV
taxlaw-2853	875	2	,	,	PUNCT
taxlaw-2853	875	3	the	the	DET
taxlaw-2853	875	4	exercises	exercise	NOUN
taxlaw-2853	875	5	could	could	AUX
taxlaw-2853	875	6	be	be	AUX
taxlaw-2853	875	7	separated	separate	VERB
taxlaw-2853	875	8	from	from	ADP
taxlaw-2853	875	9	the	the	DET
taxlaw-2853	875	10	traditional	traditional	ADJ
taxlaw-2853	875	11	classes	class	NOUN
taxlaw-2853	875	12	and	and	CCONJ
taxlaw-2853	875	13	run	run	VERB
taxlaw-2853	875	14	as	as	ADP
taxlaw-2853	875	15	a	a	DET
taxlaw-2853	875	16	purely	purely	ADV
taxlaw-2853	875	17	voluntary	voluntary	ADJ
taxlaw-2853	875	18	professional	professional	ADJ
taxlaw-2853	875	19	development	development	NOUN
taxlaw-2853	875	20	workshop	workshop	NOUN
taxlaw-2853	875	21	(	(	PUNCT
taxlaw-2853	875	22	or	or	CCONJ
taxlaw-2853	875	23	series	series	NOUN
taxlaw-2853	875	24	of	of	ADP
taxlaw-2853	875	25	workshops	workshop	NOUN
taxlaw-2853	875	26	)	)	PUNCT
taxlaw-2853	875	27	,	,	PUNCT
taxlaw-2853	875	28	possibly	possibly	ADV
taxlaw-2853	875	29	offered	offer	VERB
taxlaw-2853	875	30	in	in	ADP
taxlaw-2853	875	31	collaboration	collaboration	NOUN
taxlaw-2853	875	32	with	with	ADP
taxlaw-2853	875	33	the	the	DET
taxlaw-2853	875	34	school	school	NOUN
taxlaw-2853	875	35	’s	’s	PART
taxlaw-2853	875	36	career	career	NOUN
taxlaw-2853	875	37	office	office	NOUN
taxlaw-2853	875	38	.	.	PUNCT
taxlaw-2853	876	1	i	i	PRON
taxlaw-2853	876	2	think	think	VERB
taxlaw-2853	876	3	that	that	SCONJ
taxlaw-2853	876	4	this	this	PRON
taxlaw-2853	876	5	is	be	AUX
taxlaw-2853	876	6	less	less	ADV
taxlaw-2853	876	7	effective	effective	ADJ
taxlaw-2853	876	8	because	because	SCONJ
taxlaw-2853	876	9	,	,	PUNCT
taxlaw-2853	876	10	if	if	SCONJ
taxlaw-2853	876	11	the	the	DET
taxlaw-2853	876	12	programming	programming	NOUN
taxlaw-2853	876	13	is	be	AUX
taxlaw-2853	876	14	optional	optional	ADJ
taxlaw-2853	876	15	,	,	PUNCT
taxlaw-2853	876	16	it	it	PRON
taxlaw-2853	876	17	has	have	VERB
taxlaw-2853	876	18	much	much	ADV
taxlaw-2853	876	19	narrower	narrow	ADJ
taxlaw-2853	876	20	reach	reach	NOUN
taxlaw-2853	876	21	,	,	PUNCT
taxlaw-2853	876	22	and	and	CCONJ
taxlaw-2853	876	23	it	it	PRON
taxlaw-2853	876	24	likely	likely	ADV
taxlaw-2853	876	25	attracts	attract	VERB
taxlaw-2853	876	26	only	only	ADV
taxlaw-2853	876	27	those	those	DET
taxlaw-2853	876	28	students	student	NOUN
taxlaw-2853	876	29	who	who	PRON
taxlaw-2853	876	30	have	have	AUX
taxlaw-2853	876	31	already	already	ADV
taxlaw-2853	876	32	been	be	AUX
taxlaw-2853	876	33	thinking	think	VERB
taxlaw-2853	876	34	about	about	ADP
taxlaw-2853	876	35	their	their	PRON
taxlaw-2853	876	36	professional	professional	ADJ
taxlaw-2853	876	37	identities	identity	NOUN
taxlaw-2853	876	38	and	and	CCONJ
taxlaw-2853	876	39	not	not	PART
taxlaw-2853	876	40	the	the	DET
taxlaw-2853	876	41	students	student	NOUN
taxlaw-2853	876	42	who	who	PRON
taxlaw-2853	876	43	are	be	AUX
taxlaw-2853	876	44	in	in	ADP
taxlaw-2853	876	45	most	most	ADJ
taxlaw-2853	876	46	need	need	NOUN
taxlaw-2853	876	47	of	of	ADP
taxlaw-2853	876	48	some	some	DET
taxlaw-2853	876	49	guidance	guidance	NOUN
taxlaw-2853	876	50	about	about	ADP
taxlaw-2853	876	51	professional	professional	ADJ
taxlaw-2853	876	52	identity	identity	NOUN
taxlaw-2853	876	53	.	.	PUNCT
taxlaw-2853	877	1	that	that	PRON
taxlaw-2853	877	2	said	say	VERB
taxlaw-2853	877	3	,	,	PUNCT
taxlaw-2853	877	4	some	some	DET
taxlaw-2853	877	5	opportunity	opportunity	NOUN
taxlaw-2853	877	6	to	to	PART
taxlaw-2853	877	7	develop	develop	VERB
taxlaw-2853	877	8	ethical	ethical	ADJ
taxlaw-2853	877	9	professional	professional	ADJ
taxlaw-2853	877	10	identity	identity	NOUN
taxlaw-2853	877	11	is	be	AUX
taxlaw-2853	877	12	better	well	ADJ
taxlaw-2853	877	13	than	than	ADP
taxlaw-2853	877	14	none	none	NOUN
taxlaw-2853	877	15	.	.	PUNCT
taxlaw-2853	878	1	b.	b.	PROPN
taxlaw-2853	878	2	adjusting	adjust	VERB
taxlaw-2853	878	3	for	for	ADP
taxlaw-2853	878	4	class	class	NOUN
taxlaw-2853	878	5	size	size	NOUN
taxlaw-2853	878	6	these	these	DET
taxlaw-2853	878	7	exercises	exercise	NOUN
taxlaw-2853	878	8	are	be	AUX
taxlaw-2853	878	9	clearly	clearly	ADV
taxlaw-2853	878	10	easier	easy	ADJ
taxlaw-2853	878	11	to	to	PART
taxlaw-2853	878	12	administer	administer	VERB
taxlaw-2853	878	13	in	in	ADP
taxlaw-2853	878	14	smaller	small	ADJ
taxlaw-2853	878	15	class	class	NOUN
taxlaw-2853	878	16	settings	setting	NOUN
taxlaw-2853	878	17	.	.	PUNCT
taxlaw-2853	879	1	i	i	PRON
taxlaw-2853	879	2	used	use	VERB
taxlaw-2853	879	3	these	these	DET
taxlaw-2853	879	4	modules	module	NOUN
taxlaw-2853	879	5	in	in	ADP
taxlaw-2853	879	6	classes	class	NOUN
taxlaw-2853	879	7	of	of	ADP
taxlaw-2853	879	8	no	no	DET
taxlaw-2853	879	9	more	more	ADJ
taxlaw-2853	879	10	than	than	ADP
taxlaw-2853	879	11	30	30	NUM
taxlaw-2853	879	12	students	student	NOUN
taxlaw-2853	879	13	,	,	PUNCT
taxlaw-2853	879	14	and	and	CCONJ
taxlaw-2853	879	15	i	i	PRON
taxlaw-2853	879	16	think	think	VERB
taxlaw-2853	879	17	that	that	SCONJ
taxlaw-2853	879	18	10	10	NUM
taxlaw-2853	879	19	-	-	SYM
taxlaw-2853	879	20	20	20	NUM
taxlaw-2853	879	21	is	be	AUX
taxlaw-2853	879	22	probably	probably	ADV
taxlaw-2853	879	23	the	the	DET
taxlaw-2853	879	24	ideal	ideal	ADJ
taxlaw-2853	879	25	size	size	NOUN
taxlaw-2853	879	26	.	.	PUNCT
taxlaw-2853	880	1	for	for	ADP
taxlaw-2853	880	2	professional	professional	ADJ
taxlaw-2853	880	3	formation	formation	NOUN
taxlaw-2853	880	4	,	,	PUNCT
taxlaw-2853	880	5	reflection	reflection	NOUN
taxlaw-2853	880	6	and	and	CCONJ
taxlaw-2853	880	7	active	active	ADJ
taxlaw-2853	880	8	engagement	engagement	NOUN
taxlaw-2853	880	9	in	in	ADP
taxlaw-2853	880	10	discussion	discussion	NOUN
taxlaw-2853	880	11	are	be	AUX
taxlaw-2853	880	12	critical	critical	ADJ
taxlaw-2853	880	13	to	to	ADP
taxlaw-2853	880	14	the	the	DET
taxlaw-2853	880	15	learning	learning	NOUN
taxlaw-2853	880	16	process	process	NOUN
taxlaw-2853	880	17	,	,	PUNCT
taxlaw-2853	880	18	and	and	CCONJ
taxlaw-2853	880	19	with	with	ADP
taxlaw-2853	880	20	a	a	DET
taxlaw-2853	880	21	larger	large	ADJ
taxlaw-2853	880	22	the	the	DET
taxlaw-2853	880	23	class	class	NOUN
taxlaw-2853	880	24	,	,	PUNCT
taxlaw-2853	880	25	it	it	PRON
taxlaw-2853	880	26	is	be	AUX
taxlaw-2853	880	27	harder	hard	ADJ
taxlaw-2853	880	28	to	to	PART
taxlaw-2853	880	29	get	get	VERB
taxlaw-2853	880	30	all	all	DET
taxlaw-2853	880	31	students	student	NOUN
taxlaw-2853	880	32	to	to	PART
taxlaw-2853	880	33	engage	engage	VERB
taxlaw-2853	880	34	actively.218	actively.218	NOUN
taxlaw-2853	880	35	there	there	PRON
taxlaw-2853	880	36	are	be	VERB
taxlaw-2853	880	37	several	several	ADJ
taxlaw-2853	880	38	ways	way	NOUN
taxlaw-2853	880	39	to	to	PART
taxlaw-2853	880	40	deal	deal	VERB
taxlaw-2853	880	41	with	with	ADP
taxlaw-2853	880	42	the	the	DET
taxlaw-2853	880	43	challenge	challenge	NOUN
taxlaw-2853	880	44	posed	pose	VERB
taxlaw-2853	880	45	by	by	ADP
taxlaw-2853	880	46	larger	large	ADJ
taxlaw-2853	880	47	classes	class	NOUN
taxlaw-2853	880	48	.	.	PUNCT
taxlaw-2853	881	1	one	one	NUM
taxlaw-2853	881	2	is	be	AUX
taxlaw-2853	881	3	to	to	PART
taxlaw-2853	881	4	have	have	VERB
taxlaw-2853	881	5	all	all	DET
taxlaw-2853	881	6	students	student	NOUN
taxlaw-2853	881	7	participate	participate	VERB
taxlaw-2853	881	8	in	in	ADP
taxlaw-2853	881	9	the	the	DET
taxlaw-2853	881	10	small	small	ADJ
taxlaw-2853	881	11	group	group	NOUN
taxlaw-2853	881	12	discussions	discussion	NOUN
taxlaw-2853	881	13	,	,	PUNCT
taxlaw-2853	881	14	but	but	CCONJ
taxlaw-2853	881	15	ask	ask	VERB
taxlaw-2853	881	16	only	only	ADV
taxlaw-2853	881	17	1/3	1/3	NUM
taxlaw-2853	881	18	of	of	ADP
taxlaw-2853	881	19	the	the	DET
taxlaw-2853	881	20	students	student	NOUN
taxlaw-2853	881	21	to	to	PART
taxlaw-2853	881	22	participate	participate	VERB
taxlaw-2853	881	23	in	in	ADP
taxlaw-2853	881	24	each	each	PRON
taxlaw-2853	881	25	of	of	ADP
taxlaw-2853	881	26	the	the	DET
taxlaw-2853	881	27	three	three	NUM
taxlaw-2853	881	28	major	major	ADJ
taxlaw-2853	881	29	“	"	PUNCT
taxlaw-2853	881	30	whole	whole	ADJ
taxlaw-2853	881	31	-	-	PUNCT
taxlaw-2853	881	32	class	class	NOUN
taxlaw-2853	881	33	”	"	PUNCT
taxlaw-2853	881	34	discussions	discussion	NOUN
taxlaw-2853	881	35	(	(	PUNCT
taxlaw-2853	881	36	identifying	identify	VERB
taxlaw-2853	881	37	/	/	SYM
taxlaw-2853	881	38	justifying	justify	VERB
taxlaw-2853	881	39	professional	professional	ADJ
taxlaw-2853	881	40	identity	identity	NOUN
taxlaw-2853	881	41	,	,	PUNCT
taxlaw-2853	881	42	using	use	VERB
taxlaw-2853	881	43	professional	professional	ADJ
taxlaw-2853	881	44	identity	identity	NOUN
taxlaw-2853	881	45	to	to	PART
taxlaw-2853	881	46	find	find	VERB
taxlaw-2853	881	47	an	an	DET
taxlaw-2853	881	48	employer	employer	NOUN
taxlaw-2853	881	49	that	that	PRON
taxlaw-2853	881	50	is	be	AUX
taxlaw-2853	881	51	a	a	DET
taxlaw-2853	881	52	“	"	PUNCT
taxlaw-2853	881	53	good	good	ADJ
taxlaw-2853	881	54	fit	fit	NOUN
taxlaw-2853	881	55	”	"	PUNCT
taxlaw-2853	881	56	,	,	PUNCT
taxlaw-2853	881	57	and	and	CCONJ
taxlaw-2853	881	58	implementing	implement	VERB
taxlaw-2853	881	59	professional	professional	ADJ
taxlaw-2853	881	60	identity	identity	NOUN
taxlaw-2853	881	61	in	in	ADP
taxlaw-2853	881	62	the	the	DET
taxlaw-2853	881	63	face	face	NOUN
taxlaw-2853	881	64	of	of	ADP
taxlaw-2853	881	65	challenging	challenge	VERB
taxlaw-2853	881	66	ethical	ethical	ADJ
taxlaw-2853	881	67	situations	situation	NOUN
taxlaw-2853	881	68	)	)	PUNCT
taxlaw-2853	881	69	.	.	PUNCT
taxlaw-2853	882	1	then	then	ADV
taxlaw-2853	882	2	,	,	PUNCT
taxlaw-2853	882	3	each	each	DET
taxlaw-2853	882	4	student	student	NOUN
taxlaw-2853	882	5	will	will	AUX
taxlaw-2853	882	6	have	have	AUX
taxlaw-2853	882	7	participated	participate	VERB
taxlaw-2853	882	8	in	in	ADP
taxlaw-2853	882	9	at	at	ADV
taxlaw-2853	882	10	least	least	ADJ
taxlaw-2853	882	11	one	one	NUM
taxlaw-2853	882	12	of	of	ADP
taxlaw-2853	882	13	the	the	DET
taxlaw-2853	882	14	three	three	NUM
taxlaw-2853	882	15	“	"	PUNCT
taxlaw-2853	882	16	whole	whole	ADJ
taxlaw-2853	882	17	-	-	PUNCT
taxlaw-2853	882	18	class	class	NOUN
taxlaw-2853	882	19	”	"	PUNCT
taxlaw-2853	882	20	discussions	discussion	NOUN
taxlaw-2853	882	21	,	,	PUNCT
taxlaw-2853	882	22	but	but	CCONJ
taxlaw-2853	882	23	each	each	DET
taxlaw-2853	882	24	such	such	ADJ
taxlaw-2853	882	25	“	"	PUNCT
taxlaw-2853	882	26	whole	whole	ADJ
taxlaw-2853	882	27	-	-	PUNCT
taxlaw-2853	882	28	class	class	NOUN
taxlaw-2853	882	29	”	"	PUNCT
taxlaw-2853	882	30	discussion	discussion	NOUN
taxlaw-2853	882	31	will	will	AUX
taxlaw-2853	882	32	be	be	AUX
taxlaw-2853	882	33	more	more	ADV
taxlaw-2853	882	34	218	218	NUM
taxlaw-2853	882	35	see	see	VERB
taxlaw-2853	882	36	also	also	ADV
taxlaw-2853	882	37	supra	supra	PROPN
taxlaw-2853	882	38	note	note	PROPN
taxlaw-2853	882	39	163	163	NUM
taxlaw-2853	882	40	(	(	PUNCT
taxlaw-2853	882	41	suggesting	suggest	VERB
taxlaw-2853	882	42	that	that	SCONJ
taxlaw-2853	882	43	,	,	PUNCT
taxlaw-2853	882	44	for	for	ADP
taxlaw-2853	882	45	a	a	DET
taxlaw-2853	882	46	large	large	ADJ
taxlaw-2853	882	47	class	class	NOUN
taxlaw-2853	882	48	,	,	PUNCT
taxlaw-2853	882	49	the	the	DET
taxlaw-2853	882	50	students	student	NOUN
taxlaw-2853	882	51	submit	submit	VERB
taxlaw-2853	882	52	the	the	DET
taxlaw-2853	882	53	survey	survey	NOUN
taxlaw-2853	882	54	in	in	ADP
taxlaw-2853	882	55	advance	advance	NOUN
taxlaw-2853	882	56	so	so	SCONJ
taxlaw-2853	882	57	that	that	SCONJ
taxlaw-2853	882	58	the	the	DET
taxlaw-2853	882	59	professor	professor	NOUN
taxlaw-2853	882	60	can	can	AUX
taxlaw-2853	882	61	assign	assign	VERB
taxlaw-2853	882	62	small	small	ADJ
taxlaw-2853	882	63	-	-	PUNCT
taxlaw-2853	882	64	groups	group	NOUN
taxlaw-2853	882	65	for	for	ADP
taxlaw-2853	882	66	discussion	discussion	NOUN
taxlaw-2853	882	67	before	before	ADP
taxlaw-2853	882	68	class	class	NOUN
taxlaw-2853	882	69	)	)	PUNCT
taxlaw-2853	882	70	.	.	PUNCT
taxlaw-2853	883	1	2017	2017	NUM
taxlaw-2853	883	2	]	]	PUNCT
taxlaw-2853	883	3	fostering	foster	VERB
taxlaw-2853	883	4	ethical	ethical	ADJ
taxlaw-2853	883	5	professional	professional	ADJ
taxlaw-2853	883	6	identity	identity	NOUN
taxlaw-2853	883	7	in	in	ADP
taxlaw-2853	883	8	tax	tax	NOUN
taxlaw-2853	883	9	257	257	NUM
taxlaw-2853	883	10	manageable	manageable	ADJ
taxlaw-2853	883	11	because	because	SCONJ
taxlaw-2853	883	12	it	it	PRON
taxlaw-2853	883	13	will	will	AUX
taxlaw-2853	883	14	only	only	ADV
taxlaw-2853	883	15	involve	involve	VERB
taxlaw-2853	883	16	1/3	1/3	NUM
taxlaw-2853	883	17	of	of	ADP
taxlaw-2853	883	18	the	the	DET
taxlaw-2853	883	19	class	class	NOUN
taxlaw-2853	883	20	.	.	PUNCT
taxlaw-2853	884	1	a	a	DET
taxlaw-2853	884	2	second	second	ADJ
taxlaw-2853	884	3	approach	approach	NOUN
taxlaw-2853	884	4	is	be	AUX
taxlaw-2853	884	5	to	to	PART
taxlaw-2853	884	6	recruit	recruit	VERB
taxlaw-2853	884	7	additional	additional	ADJ
taxlaw-2853	884	8	facilitators	facilitator	NOUN
taxlaw-2853	884	9	for	for	ADP
taxlaw-2853	884	10	the	the	DET
taxlaw-2853	884	11	“	"	PUNCT
taxlaw-2853	884	12	whole	whole	ADJ
taxlaw-2853	884	13	class	class	NOUN
taxlaw-2853	884	14	”	"	PUNCT
taxlaw-2853	884	15	discussion	discussion	NOUN
taxlaw-2853	884	16	and	and	CCONJ
taxlaw-2853	884	17	to	to	PART
taxlaw-2853	884	18	break	break	VERB
taxlaw-2853	884	19	the	the	DET
taxlaw-2853	884	20	class	class	NOUN
taxlaw-2853	884	21	up	up	ADP
taxlaw-2853	884	22	into	into	ADP
taxlaw-2853	884	23	multiple	multiple	ADJ
taxlaw-2853	884	24	groups	group	NOUN
taxlaw-2853	884	25	in	in	ADP
taxlaw-2853	884	26	order	order	NOUN
taxlaw-2853	884	27	to	to	PART
taxlaw-2853	884	28	run	run	VERB
taxlaw-2853	884	29	multiple	multiple	ADJ
taxlaw-2853	884	30	simultaneous	simultaneous	ADJ
taxlaw-2853	884	31	“	"	PUNCT
taxlaw-2853	884	32	large	large	ADJ
taxlaw-2853	884	33	-	-	PUNCT
taxlaw-2853	884	34	group	group	NOUN
taxlaw-2853	884	35	”	"	PUNCT
taxlaw-2853	884	36	(	(	PUNCT
taxlaw-2853	884	37	no	no	ADV
taxlaw-2853	884	38	longer	long	ADV
taxlaw-2853	884	39	“	"	PUNCT
taxlaw-2853	884	40	whole	whole	ADJ
taxlaw-2853	884	41	class	class	NOUN
taxlaw-2853	884	42	”	"	PUNCT
taxlaw-2853	884	43	)	)	PUNCT
taxlaw-2853	884	44	discussions	discussion	NOUN
taxlaw-2853	884	45	,	,	PUNCT
taxlaw-2853	884	46	each	each	PRON
taxlaw-2853	884	47	with	with	ADP
taxlaw-2853	884	48	its	its	PRON
taxlaw-2853	884	49	own	own	ADJ
taxlaw-2853	884	50	facilitator	facilitator	NOUN
taxlaw-2853	884	51	.	.	PUNCT
taxlaw-2853	885	1	perhaps	perhaps	ADV
taxlaw-2853	885	2	another	another	DET
taxlaw-2853	885	3	tax	tax	NOUN
taxlaw-2853	885	4	faculty	faculty	NOUN
taxlaw-2853	885	5	member	member	NOUN
taxlaw-2853	885	6	,	,	PUNCT
taxlaw-2853	885	7	a	a	DET
taxlaw-2853	885	8	student	student	NOUN
taxlaw-2853	885	9	who	who	PRON
taxlaw-2853	885	10	participated	participate	VERB
taxlaw-2853	885	11	in	in	ADP
taxlaw-2853	885	12	the	the	DET
taxlaw-2853	885	13	exercise	exercise	NOUN
taxlaw-2853	885	14	in	in	ADP
taxlaw-2853	885	15	a	a	DET
taxlaw-2853	885	16	prior	prior	ADJ
taxlaw-2853	885	17	year	year	NOUN
taxlaw-2853	885	18	,	,	PUNCT
taxlaw-2853	885	19	and/or	and/or	CCONJ
taxlaw-2853	885	20	an	an	DET
taxlaw-2853	885	21	alum	alum	NOUN
taxlaw-2853	885	22	who	who	PRON
taxlaw-2853	885	23	practices	practice	VERB
taxlaw-2853	885	24	tax	tax	NOUN
taxlaw-2853	885	25	could	could	AUX
taxlaw-2853	885	26	serve	serve	VERB
taxlaw-2853	885	27	as	as	ADP
taxlaw-2853	885	28	a	a	DET
taxlaw-2853	885	29	co	co	NOUN
taxlaw-2853	885	30	-	-	NOUN
taxlaw-2853	885	31	facilitator	facilitator	NOUN
taxlaw-2853	885	32	.	.	PUNCT
taxlaw-2853	886	1	a	a	DET
taxlaw-2853	886	2	third	third	ADJ
taxlaw-2853	886	3	approach	approach	NOUN
taxlaw-2853	886	4	is	be	AUX
taxlaw-2853	886	5	to	to	PART
taxlaw-2853	886	6	add	add	VERB
taxlaw-2853	886	7	a	a	DET
taxlaw-2853	886	8	requirement	requirement	NOUN
taxlaw-2853	886	9	that	that	SCONJ
taxlaw-2853	886	10	each	each	DET
taxlaw-2853	886	11	student	student	NOUN
taxlaw-2853	886	12	write	write	VERB
taxlaw-2853	886	13	a	a	DET
taxlaw-2853	886	14	reflection	reflection	NOUN
taxlaw-2853	886	15	paper	paper	NOUN
taxlaw-2853	886	16	after	after	ADP
taxlaw-2853	886	17	the	the	DET
taxlaw-2853	886	18	class	class	NOUN
taxlaw-2853	886	19	session	session	NOUN
taxlaw-2853	886	20	.	.	PUNCT
taxlaw-2853	887	1	with	with	ADP
taxlaw-2853	887	2	this	this	DET
taxlaw-2853	887	3	approach	approach	NOUN
taxlaw-2853	887	4	,	,	PUNCT
taxlaw-2853	887	5	all	all	DET
taxlaw-2853	887	6	students	student	NOUN
taxlaw-2853	887	7	will	will	AUX
taxlaw-2853	887	8	actively	actively	ADV
taxlaw-2853	887	9	engage	engage	VERB
taxlaw-2853	887	10	with	with	ADP
taxlaw-2853	887	11	the	the	DET
taxlaw-2853	887	12	learning	learning	NOUN
taxlaw-2853	887	13	process	process	NOUN
taxlaw-2853	887	14	at	at	ADV
taxlaw-2853	887	15	least	least	ADJ
taxlaw-2853	887	16	in	in	ADP
taxlaw-2853	887	17	written	write	VERB
taxlaw-2853	887	18	form	form	NOUN
taxlaw-2853	887	19	,	,	PUNCT
taxlaw-2853	887	20	even	even	ADV
taxlaw-2853	887	21	if	if	SCONJ
taxlaw-2853	887	22	they	they	PRON
taxlaw-2853	887	23	did	do	AUX
taxlaw-2853	887	24	not	not	PART
taxlaw-2853	887	25	each	each	PRON
taxlaw-2853	887	26	participate	participate	VERB
taxlaw-2853	887	27	actively	actively	ADV
taxlaw-2853	887	28	in	in	ADP
taxlaw-2853	887	29	the	the	DET
taxlaw-2853	887	30	class	class	NOUN
taxlaw-2853	887	31	discussion	discussion	NOUN
taxlaw-2853	887	32	.	.	PUNCT
taxlaw-2853	888	1	a	a	DET
taxlaw-2853	888	2	fourth	fourth	ADJ
taxlaw-2853	888	3	approach	approach	NOUN
taxlaw-2853	888	4	is	be	AUX
taxlaw-2853	888	5	to	to	PART
taxlaw-2853	888	6	divide	divide	VERB
taxlaw-2853	888	7	the	the	DET
taxlaw-2853	888	8	large	large	ADJ
taxlaw-2853	888	9	class	class	NOUN
taxlaw-2853	888	10	into	into	ADP
taxlaw-2853	888	11	3	3	NUM
taxlaw-2853	888	12	-	-	SYM
taxlaw-2853	888	13	5	5	NUM
taxlaw-2853	888	14	manageable	manageable	ADJ
taxlaw-2853	888	15	sized	sized	ADJ
taxlaw-2853	888	16	groups	group	NOUN
taxlaw-2853	888	17	and	and	CCONJ
taxlaw-2853	888	18	require	require	VERB
taxlaw-2853	888	19	each	each	DET
taxlaw-2853	888	20	such	such	ADJ
taxlaw-2853	888	21	group	group	NOUN
taxlaw-2853	888	22	meet	meet	VERB
taxlaw-2853	888	23	with	with	ADP
taxlaw-2853	888	24	the	the	DET
taxlaw-2853	888	25	professor	professor	NOUN
taxlaw-2853	888	26	outside	outside	ADP
taxlaw-2853	888	27	of	of	ADP
taxlaw-2853	888	28	class	class	NOUN
taxlaw-2853	888	29	to	to	PART
taxlaw-2853	888	30	engage	engage	VERB
taxlaw-2853	888	31	in	in	ADP
taxlaw-2853	888	32	the	the	DET
taxlaw-2853	888	33	discussions	discussion	NOUN
taxlaw-2853	888	34	.	.	PUNCT
taxlaw-2853	889	1	this	this	PRON
taxlaw-2853	889	2	is	be	AUX
taxlaw-2853	889	3	much	much	ADV
taxlaw-2853	889	4	more	more	ADJ
taxlaw-2853	889	5	time	time	NOUN
taxlaw-2853	889	6	-	-	PUNCT
taxlaw-2853	889	7	intensive	intensive	ADJ
taxlaw-2853	889	8	for	for	ADP
taxlaw-2853	889	9	the	the	DET
taxlaw-2853	889	10	instructor	instructor	NOUN
taxlaw-2853	889	11	,	,	PUNCT
taxlaw-2853	889	12	but	but	CCONJ
taxlaw-2853	889	13	it	it	PRON
taxlaw-2853	889	14	can	can	AUX
taxlaw-2853	889	15	provide	provide	VERB
taxlaw-2853	889	16	a	a	DET
taxlaw-2853	889	17	high	high	ADJ
taxlaw-2853	889	18	quality	quality	NOUN
taxlaw-2853	889	19	personalized	personalize	VERB
taxlaw-2853	889	20	experience	experience	NOUN
taxlaw-2853	889	21	for	for	ADP
taxlaw-2853	889	22	each	each	DET
taxlaw-2853	889	23	student	student	NOUN
taxlaw-2853	889	24	.	.	PUNCT
taxlaw-2853	890	1	c.	c.	NOUN
taxlaw-2853	890	2	targeting	target	VERB
taxlaw-2853	890	3	the	the	DET
taxlaw-2853	890	4	appropriate	appropriate	ADJ
taxlaw-2853	890	5	class	class	NOUN
taxlaw-2853	890	6	level	level	NOUN
taxlaw-2853	890	7	class	class	NOUN
taxlaw-2853	890	8	level	level	NOUN
taxlaw-2853	890	9	and	and	CCONJ
taxlaw-2853	890	10	interest	interest	NOUN
taxlaw-2853	890	11	in	in	ADP
taxlaw-2853	890	12	tax	tax	NOUN
taxlaw-2853	890	13	are	be	AUX
taxlaw-2853	890	14	also	also	ADV
taxlaw-2853	890	15	very	very	ADV
taxlaw-2853	890	16	important	important	ADJ
taxlaw-2853	890	17	.	.	PUNCT
taxlaw-2853	891	1	students	student	NOUN
taxlaw-2853	891	2	need	need	VERB
taxlaw-2853	891	3	meaningful	meaningful	ADJ
taxlaw-2853	891	4	tax	tax	NOUN
taxlaw-2853	891	5	background	background	NOUN
taxlaw-2853	891	6	in	in	ADP
taxlaw-2853	891	7	order	order	NOUN
taxlaw-2853	891	8	to	to	PART
taxlaw-2853	891	9	engage	engage	VERB
taxlaw-2853	891	10	effectively	effectively	ADV
taxlaw-2853	891	11	with	with	ADP
taxlaw-2853	891	12	these	these	DET
taxlaw-2853	891	13	exercises	exercise	NOUN
taxlaw-2853	891	14	,	,	PUNCT
taxlaw-2853	891	15	and	and	CCONJ
taxlaw-2853	891	16	these	these	DET
taxlaw-2853	891	17	exercises	exercise	NOUN
taxlaw-2853	891	18	are	be	AUX
taxlaw-2853	891	19	most	most	ADV
taxlaw-2853	891	20	likely	likely	ADJ
taxlaw-2853	891	21	to	to	PART
taxlaw-2853	891	22	resonate	resonate	VERB
taxlaw-2853	891	23	with	with	ADP
taxlaw-2853	891	24	students	student	NOUN
taxlaw-2853	891	25	who	who	PRON
taxlaw-2853	891	26	have	have	AUX
taxlaw-2853	891	27	at	at	ADV
taxlaw-2853	891	28	least	least	ADJ
taxlaw-2853	891	29	considered	consider	VERB
taxlaw-2853	891	30	the	the	DET
taxlaw-2853	891	31	possibility	possibility	NOUN
taxlaw-2853	891	32	of	of	ADP
taxlaw-2853	891	33	pursuing	pursue	VERB
taxlaw-2853	891	34	a	a	DET
taxlaw-2853	891	35	career	career	NOUN
taxlaw-2853	891	36	in	in	ADP
taxlaw-2853	891	37	tax	tax	NOUN
taxlaw-2853	891	38	law	law	NOUN
taxlaw-2853	891	39	.	.	PUNCT
taxlaw-2853	892	1	thus	thus	ADV
taxlaw-2853	892	2	,	,	PUNCT
taxlaw-2853	892	3	i	i	PRON
taxlaw-2853	892	4	have	have	AUX
taxlaw-2853	892	5	only	only	ADV
taxlaw-2853	892	6	used	use	VERB
taxlaw-2853	892	7	these	these	DET
taxlaw-2853	892	8	exercises	exercise	NOUN
taxlaw-2853	892	9	in	in	ADP
taxlaw-2853	892	10	upper	upper	ADJ
taxlaw-2853	892	11	-	-	PUNCT
taxlaw-2853	892	12	division	division	NOUN
taxlaw-2853	892	13	advanced	advanced	ADJ
taxlaw-2853	892	14	tax	tax	NOUN
taxlaw-2853	892	15	courses.219	courses.219	NOUN
taxlaw-2853	892	16	i	i	PRON
taxlaw-2853	892	17	do	do	AUX
taxlaw-2853	892	18	not	not	PART
taxlaw-2853	892	19	use	use	VERB
taxlaw-2853	892	20	any	any	DET
taxlaw-2853	892	21	version	version	NOUN
taxlaw-2853	892	22	of	of	ADP
taxlaw-2853	892	23	these	these	DET
taxlaw-2853	892	24	exercises	exercise	NOUN
taxlaw-2853	892	25	in	in	ADP
taxlaw-2853	892	26	tax	tax	NOUN
taxlaw-2853	892	27	1.220	1.220	NUM
taxlaw-2853	892	28	in	in	ADP
taxlaw-2853	892	29	particular	particular	ADJ
taxlaw-2853	892	30	,	,	PUNCT
taxlaw-2853	892	31	i	i	PRON
taxlaw-2853	892	32	have	have	AUX
taxlaw-2853	892	33	used	use	VERB
taxlaw-2853	892	34	these	these	DET
taxlaw-2853	892	35	exercises	exercise	NOUN
taxlaw-2853	892	36	most	most	ADV
taxlaw-2853	892	37	frequently	frequently	ADV
taxlaw-2853	892	38	in	in	ADP
taxlaw-2853	892	39	an	an	DET
taxlaw-2853	892	40	advanced	advanced	ADJ
taxlaw-2853	892	41	tax	tax	NOUN
taxlaw-2853	892	42	seminar	seminar	NOUN
taxlaw-2853	892	43	consisting	consist	VERB
taxlaw-2853	892	44	of	of	ADP
taxlaw-2853	892	45	3ls	3ls	PROPN
taxlaw-2853	892	46	who	who	PRON
taxlaw-2853	892	47	have	have	AUX
taxlaw-2853	892	48	taken	take	VERB
taxlaw-2853	892	49	multiple	multiple	ADJ
taxlaw-2853	892	50	tax	tax	NOUN
taxlaw-2853	892	51	classes	class	NOUN
taxlaw-2853	892	52	,	,	PUNCT
taxlaw-2853	892	53	but	but	CCONJ
taxlaw-2853	892	54	i	i	PRON
taxlaw-2853	892	55	have	have	AUX
taxlaw-2853	892	56	also	also	ADV
taxlaw-2853	892	57	employed	employ	VERB
taxlaw-2853	892	58	versions	version	NOUN
taxlaw-2853	892	59	of	of	ADP
taxlaw-2853	892	60	these	these	DET
taxlaw-2853	892	61	exercises	exercise	NOUN
taxlaw-2853	892	62	in	in	ADP
taxlaw-2853	892	63	my	my	PRON
taxlaw-2853	892	64	corporate	corporate	ADJ
taxlaw-2853	892	65	and	and	CCONJ
taxlaw-2853	892	66	partnership	partnership	NOUN
taxlaw-2853	892	67	tax	tax	NOUN
taxlaw-2853	892	68	classes	class	NOUN
taxlaw-2853	892	69	.	.	PUNCT
taxlaw-2853	893	1	tax	tax	NOUN
taxlaw-2853	893	2	-	-	PUNCT
taxlaw-2853	893	3	interested	interested	ADJ
taxlaw-2853	893	4	students	student	NOUN
taxlaw-2853	893	5	may	may	AUX
taxlaw-2853	893	6	take	take	VERB
taxlaw-2853	893	7	multiple	multiple	ADJ
taxlaw-2853	893	8	advanced	advanced	ADJ
taxlaw-2853	893	9	tax	tax	NOUN
taxlaw-2853	893	10	classes	class	NOUN
taxlaw-2853	893	11	.	.	PUNCT
taxlaw-2853	894	1	thus	thus	ADV
taxlaw-2853	894	2	,	,	PUNCT
taxlaw-2853	894	3	if	if	SCONJ
taxlaw-2853	894	4	professors	professor	NOUN
taxlaw-2853	894	5	are	be	AUX
taxlaw-2853	894	6	enthusiastic	enthusiastic	ADJ
taxlaw-2853	894	7	about	about	ADP
taxlaw-2853	894	8	incorporating	incorporate	VERB
taxlaw-2853	894	9	professional	professional	ADJ
taxlaw-2853	894	10	identity	identity	NOUN
taxlaw-2853	894	11	exercises	exercise	NOUN
taxlaw-2853	894	12	into	into	ADP
taxlaw-2853	894	13	tax	tax	NOUN
taxlaw-2853	894	14	classes	class	NOUN
taxlaw-2853	894	15	,	,	PUNCT
taxlaw-2853	894	16	students	student	NOUN
taxlaw-2853	894	17	may	may	AUX
taxlaw-2853	894	18	encounter	encounter	VERB
taxlaw-2853	894	19	the	the	DET
taxlaw-2853	894	20	exercises	exercise	NOUN
taxlaw-2853	894	21	multiple	multiple	ADJ
taxlaw-2853	894	22	times	time	NOUN
taxlaw-2853	894	23	.	.	PUNCT
taxlaw-2853	895	1	that	that	PRON
taxlaw-2853	895	2	can	can	AUX
taxlaw-2853	895	3	be	be	AUX
taxlaw-2853	895	4	useful	useful	ADJ
taxlaw-2853	895	5	because	because	SCONJ
taxlaw-2853	895	6	learning	learn	VERB
taxlaw-2853	895	7	,	,	PUNCT
taxlaw-2853	895	8	particularly	particularly	ADV
taxlaw-2853	895	9	for	for	ADP
taxlaw-2853	895	10	any	any	DET
taxlaw-2853	895	11	type	type	NOUN
taxlaw-2853	895	12	of	of	ADP
taxlaw-2853	895	13	professional	professional	ADJ
taxlaw-2853	895	14	formation	formation	NOUN
taxlaw-2853	895	15	,	,	PUNCT
taxlaw-2853	895	16	is	be	AUX
taxlaw-2853	895	17	an	an	DET
taxlaw-2853	895	18	iterative	iterative	NOUN
taxlaw-2853	895	19	process.221	process.221	NOUN
taxlaw-2853	895	20	it	it	PRON
taxlaw-2853	895	21	would	would	AUX
taxlaw-2853	895	22	be	be	AUX
taxlaw-2853	895	23	helpful	helpful	ADJ
taxlaw-2853	895	24	,	,	PUNCT
taxlaw-2853	895	25	however	however	ADV
taxlaw-2853	895	26	,	,	PUNCT
taxlaw-2853	895	27	to	to	PART
taxlaw-2853	895	28	coordinate	coordinate	VERB
taxlaw-2853	895	29	coverage	coverage	NOUN
taxlaw-2853	895	30	so	so	SCONJ
taxlaw-2853	895	31	that	that	SCONJ
taxlaw-2853	895	32	student	student	NOUN
taxlaw-2853	895	33	learning	learning	NOUN
taxlaw-2853	895	34	will	will	AUX
taxlaw-2853	895	35	be	be	AUX
taxlaw-2853	895	36	reinforced	reinforce	VERB
taxlaw-2853	895	37	rather	rather	ADV
taxlaw-2853	895	38	than	than	ADP
taxlaw-2853	895	39	repeated	repeat	VERB
taxlaw-2853	895	40	.	.	PUNCT
taxlaw-2853	896	1	for	for	ADP
taxlaw-2853	896	2	example	example	NOUN
taxlaw-2853	896	3	,	,	PUNCT
taxlaw-2853	896	4	coordination	coordination	NOUN
taxlaw-2853	896	5	could	could	AUX
taxlaw-2853	896	6	mean	mean	VERB
taxlaw-2853	896	7	that	that	SCONJ
taxlaw-2853	896	8	certain	certain	ADJ
taxlaw-2853	896	9	reflection	reflection	NOUN
taxlaw-2853	896	10	statements	statement	NOUN
taxlaw-2853	896	11	are	be	AUX
taxlaw-2853	896	12	used	use	VERB
taxlaw-2853	896	13	in	in	ADP
taxlaw-2853	896	14	one	one	NUM
taxlaw-2853	896	15	such	such	ADJ
taxlaw-2853	896	16	class	class	NOUN
taxlaw-2853	896	17	and	and	CCONJ
taxlaw-2853	896	18	other	other	ADJ
taxlaw-2853	896	19	reflection	reflection	NOUN
taxlaw-2853	896	20	statements	statement	NOUN
taxlaw-2853	896	21	are	be	AUX
taxlaw-2853	896	22	used	use	VERB
taxlaw-2853	896	23	in	in	ADP
taxlaw-2853	896	24	the	the	DET
taxlaw-2853	896	25	other	other	ADJ
taxlaw-2853	896	26	class	class	NOUN
taxlaw-2853	896	27	.	.	PUNCT
taxlaw-2853	897	1	or	or	CCONJ
taxlaw-2853	897	2	perhaps	perhaps	ADV
taxlaw-2853	897	3	the	the	DET
taxlaw-2853	897	4	conversation	conversation	NOUN
taxlaw-2853	897	5	focuses	focus	VERB
taxlaw-2853	897	6	on	on	ADP
taxlaw-2853	897	7	different	different	ADJ
taxlaw-2853	897	8	statements	statement	NOUN
taxlaw-2853	897	9	in	in	ADP
taxlaw-2853	897	10	the	the	DET
taxlaw-2853	897	11	different	different	ADJ
taxlaw-2853	897	12	courses	course	NOUN
taxlaw-2853	897	13	.	.	PUNCT
taxlaw-2853	898	1	similarly	similarly	ADV
taxlaw-2853	898	2	,	,	PUNCT
taxlaw-2853	898	3	coordination	coordination	NOUN
taxlaw-2853	898	4	could	could	AUX
taxlaw-2853	898	5	ensure	ensure	VERB
taxlaw-2853	898	6	that	that	SCONJ
taxlaw-2853	898	7	different	different	ADJ
taxlaw-2853	898	8	challenging	challenging	ADJ
taxlaw-2853	898	9	scenarios	scenario	NOUN
taxlaw-2853	898	10	are	be	AUX
taxlaw-2853	898	11	discussed	discuss	VERB
taxlaw-2853	898	12	in	in	ADP
taxlaw-2853	898	13	the	the	DET
taxlaw-2853	898	14	different	different	ADJ
taxlaw-2853	898	15	courses	course	NOUN
taxlaw-2853	898	16	.	.	PUNCT
taxlaw-2853	899	1	d.	d.	PROPN
taxlaw-2853	899	2	ensuring	ensure	VERB
taxlaw-2853	899	3	sufficient	sufficient	ADJ
taxlaw-2853	899	4	background	background	NOUN
taxlaw-2853	899	5	regarding	regard	VERB
taxlaw-2853	899	6	tax	tax	NOUN
taxlaw-2853	899	7	-	-	PUNCT
taxlaw-2853	899	8	related	relate	VERB
taxlaw-2853	899	9	ethics	ethic	NOUN
taxlaw-2853	899	10	rules	rule	NOUN
taxlaw-2853	899	11	/	/	SYM
taxlaw-2853	899	12	standards	standard	NOUN
taxlaw-2853	899	13	these	these	DET
taxlaw-2853	899	14	exercises	exercise	NOUN
taxlaw-2853	899	15	assume	assume	VERB
taxlaw-2853	899	16	that	that	SCONJ
taxlaw-2853	899	17	students	student	NOUN
taxlaw-2853	899	18	have	have	VERB
taxlaw-2853	899	19	a	a	DET
taxlaw-2853	899	20	basic	basic	ADJ
taxlaw-2853	899	21	understanding	understanding	NOUN
taxlaw-2853	899	22	of	of	ADP
taxlaw-2853	899	23	the	the	DET
taxlaw-2853	899	24	tax	tax	NOUN
taxlaw-2853	899	25	-	-	PUNCT
taxlaw-2853	899	26	specific	specific	ADJ
taxlaw-2853	899	27	rules	rule	NOUN
taxlaw-2853	899	28	of	of	ADP
taxlaw-2853	899	29	ethics	ethic	NOUN
taxlaw-2853	899	30	,	,	PUNCT
taxlaw-2853	899	31	including	include	VERB
taxlaw-2853	899	32	the	the	DET
taxlaw-2853	899	33	basic	basic	ADJ
taxlaw-2853	899	34	penalty	penalty	NOUN
taxlaw-2853	899	35	provisions	provision	NOUN
taxlaw-2853	899	36	and	and	CCONJ
taxlaw-2853	899	37	at	at	ADP
taxlaw-2853	899	38	least	least	ADJ
taxlaw-2853	899	39	an	an	DET
taxlaw-2853	899	40	introduction	introduction	NOUN
taxlaw-2853	899	41	to	to	PART
taxlaw-2853	899	42	circular	circular	VERB
taxlaw-2853	899	43	230	230	NUM
taxlaw-2853	899	44	.	.	PUNCT
taxlaw-2853	900	1	many	many	ADJ
taxlaw-2853	900	2	students	student	NOUN
taxlaw-2853	900	3	will	will	AUX
taxlaw-2853	900	4	have	have	AUX
taxlaw-2853	900	5	had	have	VERB
taxlaw-2853	900	6	some	some	DET
taxlaw-2853	900	7	introduction	introduction	NOUN
taxlaw-2853	900	8	to	to	ADP
taxlaw-2853	900	9	these	these	DET
taxlaw-2853	900	10	rules	rule	NOUN
taxlaw-2853	900	11	in	in	ADP
taxlaw-2853	900	12	tax	tax	NOUN
taxlaw-2853	900	13	1	1	NUM
taxlaw-2853	900	14	,	,	PUNCT
taxlaw-2853	900	15	which	which	PRON
taxlaw-2853	900	16	is	be	AUX
taxlaw-2853	900	17	another	another	DET
taxlaw-2853	900	18	reason	reason	NOUN
taxlaw-2853	900	19	to	to	PART
taxlaw-2853	900	20	run	run	VERB
taxlaw-2853	900	21	these	these	DET
taxlaw-2853	900	22	exercises	exercise	NOUN
taxlaw-2853	900	23	in	in	ADP
taxlaw-2853	900	24	advanced	advanced	ADJ
taxlaw-2853	900	25	tax	tax	NOUN
taxlaw-2853	900	26	classes	class	NOUN
taxlaw-2853	900	27	rather	rather	ADV
taxlaw-2853	900	28	than	than	ADP
taxlaw-2853	900	29	in	in	ADP
taxlaw-2853	900	30	tax	tax	NOUN
taxlaw-2853	900	31	1	1	NUM
taxlaw-2853	900	32	.	.	PUNCT
taxlaw-2853	901	1	this	this	DET
taxlaw-2853	901	2	background	background	NOUN
taxlaw-2853	901	3	is	be	AUX
taxlaw-2853	901	4	important	important	ADJ
taxlaw-2853	901	5	for	for	ADP
taxlaw-2853	901	6	multiple	multiple	ADJ
taxlaw-2853	901	7	reasons	reason	NOUN
taxlaw-2853	901	8	.	.	PUNCT
taxlaw-2853	902	1	first	first	ADV
taxlaw-2853	902	2	,	,	PUNCT
taxlaw-2853	902	3	students	student	NOUN
taxlaw-2853	902	4	must	must	AUX
taxlaw-2853	902	5	be	be	AUX
taxlaw-2853	902	6	able	able	ADJ
taxlaw-2853	902	7	to	to	PART
taxlaw-2853	902	8	distinguish	distinguish	VERB
taxlaw-2853	902	9	between	between	ADP
taxlaw-2853	902	10	things	thing	NOUN
taxlaw-2853	902	11	that	that	PRON
taxlaw-2853	902	12	are	be	AUX
taxlaw-2853	902	13	prohibited	prohibit	VERB
taxlaw-2853	902	14	under	under	ADP
taxlaw-2853	902	15	the	the	DET
taxlaw-2853	902	16	ethics	ethic	NOUN
taxlaw-2853	902	17	rules	rule	NOUN
taxlaw-2853	902	18	from	from	ADP
taxlaw-2853	902	19	things	thing	NOUN
taxlaw-2853	902	20	that	that	PRON
taxlaw-2853	902	21	are	be	AUX
taxlaw-2853	902	22	219	219	NUM
taxlaw-2853	902	23	this	this	PRON
taxlaw-2853	902	24	implements	implement	VERB
taxlaw-2853	902	25	a	a	DET
taxlaw-2853	902	26	carnegie	carnegie	NOUN
taxlaw-2853	902	27	recommendation	recommendation	NOUN
taxlaw-2853	902	28	that	that	SCONJ
taxlaw-2853	902	29	professors	professor	NOUN
taxlaw-2853	902	30	use	use	VERB
taxlaw-2853	902	31	the	the	DET
taxlaw-2853	902	32	2l	2l	NUM
taxlaw-2853	902	33	and	and	CCONJ
taxlaw-2853	902	34	3l	3l	NUM
taxlaw-2853	902	35	years	year	NOUN
taxlaw-2853	902	36	more	more	ADV
taxlaw-2853	902	37	effectively	effectively	ADV
taxlaw-2853	902	38	to	to	PART
taxlaw-2853	902	39	help	help	VERB
taxlaw-2853	902	40	students	student	NOUN
taxlaw-2853	902	41	with	with	ADP
taxlaw-2853	902	42	practice	practice	NOUN
taxlaw-2853	902	43	-	-	PUNCT
taxlaw-2853	902	44	oriented	orient	VERB
taxlaw-2853	902	45	learning	learning	NOUN
taxlaw-2853	902	46	and	and	CCONJ
taxlaw-2853	902	47	to	to	PART
taxlaw-2853	902	48	enable	enable	VERB
taxlaw-2853	902	49	students	student	NOUN
taxlaw-2853	902	50	to	to	PART
taxlaw-2853	902	51	“	"	PUNCT
taxlaw-2853	902	52	work	work	VERB
taxlaw-2853	902	53	with	with	ADP
taxlaw-2853	902	54	faculty	faculty	NOUN
taxlaw-2853	902	55	and	and	CCONJ
taxlaw-2853	902	56	peers	peer	NOUN
taxlaw-2853	902	57	in	in	ADP
taxlaw-2853	902	58	serious	serious	ADJ
taxlaw-2853	902	59	,	,	PUNCT
taxlaw-2853	902	60	comprehensive	comprehensive	ADJ
taxlaw-2853	902	61	reflection	reflection	NOUN
taxlaw-2853	902	62	on	on	ADP
taxlaw-2853	902	63	their	their	PRON
taxlaw-2853	902	64	educational	educational	ADJ
taxlaw-2853	902	65	experience	experience	NOUN
taxlaw-2853	902	66	and	and	CCONJ
taxlaw-2853	902	67	their	their	PRON
taxlaw-2853	902	68	strategies	strategy	NOUN
taxlaw-2853	902	69	for	for	ADP
taxlaw-2853	902	70	career	career	NOUN
taxlaw-2853	902	71	and	and	CCONJ
taxlaw-2853	902	72	future	future	ADJ
taxlaw-2853	902	73	professional	professional	ADJ
taxlaw-2853	902	74	growth	growth	NOUN
taxlaw-2853	902	75	.	.	PUNCT
taxlaw-2853	902	76	”	"	PUNCT
taxlaw-2853	903	1	carnegie	carnegie	NOUN
taxlaw-2853	903	2	summary	summary	NOUN
taxlaw-2853	903	3	,	,	PUNCT
taxlaw-2853	903	4	supra	supra	PROPN
taxlaw-2853	903	5	note	note	NOUN
taxlaw-2853	903	6	2	2	NUM
taxlaw-2853	903	7	,	,	PUNCT
taxlaw-2853	903	8	at	at	ADP
taxlaw-2853	903	9	8	8	NUM
taxlaw-2853	903	10	-	-	SYM
taxlaw-2853	903	11	9	9	NUM
taxlaw-2853	903	12	.	.	NOUN
taxlaw-2853	903	13	220	220	NUM
taxlaw-2853	903	14	it	it	PRON
taxlaw-2853	903	15	might	might	AUX
taxlaw-2853	903	16	be	be	AUX
taxlaw-2853	903	17	interesting	interesting	ADJ
taxlaw-2853	903	18	,	,	PUNCT
taxlaw-2853	903	19	however	however	ADV
taxlaw-2853	903	20	,	,	PUNCT
taxlaw-2853	903	21	to	to	PART
taxlaw-2853	903	22	integrate	integrate	VERB
taxlaw-2853	903	23	part	part	NOUN
taxlaw-2853	903	24	of	of	ADP
taxlaw-2853	903	25	the	the	DET
taxlaw-2853	903	26	first	first	ADJ
taxlaw-2853	903	27	half	half	NOUN
taxlaw-2853	903	28	of	of	ADP
taxlaw-2853	903	29	the	the	DET
taxlaw-2853	903	30	exercise	exercise	NOUN
taxlaw-2853	903	31	into	into	ADP
taxlaw-2853	903	32	a	a	DET
taxlaw-2853	903	33	tax	tax	NOUN
taxlaw-2853	903	34	1	1	NUM
taxlaw-2853	903	35	class	class	NOUN
taxlaw-2853	903	36	to	to	PART
taxlaw-2853	903	37	get	get	VERB
taxlaw-2853	903	38	students	student	NOUN
taxlaw-2853	903	39	thinking	think	VERB
taxlaw-2853	903	40	about	about	ADP
taxlaw-2853	903	41	what	what	PRON
taxlaw-2853	903	42	it	it	PRON
taxlaw-2853	903	43	might	might	AUX
taxlaw-2853	903	44	mean	mean	VERB
taxlaw-2853	903	45	to	to	PART
taxlaw-2853	903	46	translate	translate	VERB
taxlaw-2853	903	47	the	the	DET
taxlaw-2853	903	48	tax	tax	NOUN
taxlaw-2853	903	49	1	1	NUM
taxlaw-2853	903	50	content	content	NOUN
taxlaw-2853	903	51	into	into	ADP
taxlaw-2853	903	52	actual	actual	ADJ
taxlaw-2853	903	53	practice	practice	NOUN
taxlaw-2853	903	54	.	.	PUNCT
taxlaw-2853	904	1	that	that	PRON
taxlaw-2853	904	2	said	say	VERB
taxlaw-2853	904	3	,	,	PUNCT
taxlaw-2853	904	4	the	the	DET
taxlaw-2853	904	5	exercises	exercise	NOUN
taxlaw-2853	904	6	discussed	discuss	VERB
taxlaw-2853	904	7	herein	herein	NOUN
taxlaw-2853	904	8	are	be	AUX
taxlaw-2853	904	9	designed	design	VERB
taxlaw-2853	904	10	primarily	primarily	ADV
taxlaw-2853	904	11	for	for	ADP
taxlaw-2853	904	12	upper	upper	ADJ
taxlaw-2853	904	13	-	-	PUNCT
taxlaw-2853	904	14	division	division	NOUN
taxlaw-2853	904	15	tax	tax	NOUN
taxlaw-2853	904	16	classes	class	NOUN
taxlaw-2853	904	17	.	.	PUNCT
taxlaw-2853	905	1	221	221	NUM
taxlaw-2853	905	2	thomson	thomson	NOUN
taxlaw-2853	905	3	,	,	PUNCT
taxlaw-2853	905	4	supra	supra	PROPN
taxlaw-2853	905	5	note	note	PROPN
taxlaw-2853	905	6	4	4	NUM
taxlaw-2853	905	7	,	,	PUNCT
taxlaw-2853	905	8	at	at	ADP
taxlaw-2853	905	9	323	323	NUM
taxlaw-2853	905	10	(	(	PUNCT
taxlaw-2853	905	11	arguing	argue	VERB
taxlaw-2853	905	12	this	this	DET
taxlaw-2853	905	13	learning	learning	NOUN
taxlaw-2853	905	14	needs	need	VERB
taxlaw-2853	905	15	to	to	PART
taxlaw-2853	905	16	be	be	AUX
taxlaw-2853	905	17	“	"	PUNCT
taxlaw-2853	905	18	regular	regular	ADJ
taxlaw-2853	905	19	and	and	CCONJ
taxlaw-2853	905	20	repeated	repeat	VERB
taxlaw-2853	905	21	”	"	PUNCT
taxlaw-2853	905	22	)	)	PUNCT
taxlaw-2853	905	23	.	.	PUNCT
taxlaw-2853	906	1	258	258	NUM
taxlaw-2853	906	2	columbia	columbia	PROPN
taxlaw-2853	906	3	journal	journal	PROPN
taxlaw-2853	906	4	of	of	ADP
taxlaw-2853	906	5	tax	tax	NOUN
taxlaw-2853	906	6	law	law	NOUN
taxlaw-2853	907	1	[	[	X
taxlaw-2853	908	1	vol.8:215	vol.8:215	NOUN
taxlaw-2853	908	2	allowed	allow	VERB
taxlaw-2853	908	3	but	but	CCONJ
taxlaw-2853	908	4	that	that	PRON
taxlaw-2853	908	5	require	require	VERB
taxlaw-2853	908	6	difficult	difficult	ADJ
taxlaw-2853	908	7	discretionary	discretionary	ADJ
taxlaw-2853	908	8	decisions	decision	NOUN
taxlaw-2853	908	9	(	(	PUNCT
taxlaw-2853	908	10	i.e.	i.e.	X
taxlaw-2853	908	11	,	,	PUNCT
taxlaw-2853	908	12	for	for	ADP
taxlaw-2853	908	13	which	which	PRON
taxlaw-2853	908	14	ethical	ethical	ADJ
taxlaw-2853	908	15	professional	professional	ADJ
taxlaw-2853	908	16	identity	identity	NOUN
taxlaw-2853	908	17	would	would	AUX
taxlaw-2853	908	18	be	be	AUX
taxlaw-2853	908	19	helpful	helpful	ADJ
taxlaw-2853	908	20	)	)	PUNCT
taxlaw-2853	908	21	.	.	PUNCT
taxlaw-2853	909	1	second	second	ADJ
taxlaw-2853	909	2	,	,	PUNCT
taxlaw-2853	909	3	students	student	NOUN
taxlaw-2853	909	4	need	need	VERB
taxlaw-2853	909	5	this	this	DET
taxlaw-2853	909	6	background	background	NOUN
taxlaw-2853	909	7	in	in	ADP
taxlaw-2853	909	8	order	order	NOUN
taxlaw-2853	909	9	to	to	PART
taxlaw-2853	909	10	understand	understand	VERB
taxlaw-2853	909	11	the	the	DET
taxlaw-2853	909	12	different	different	ADJ
taxlaw-2853	909	13	lawyering	lawyere	VERB
taxlaw-2853	909	14	philosophies	philosophy	NOUN
taxlaw-2853	909	15	as	as	ADP
taxlaw-2853	909	16	relevant	relevant	ADJ
taxlaw-2853	909	17	in	in	ADP
taxlaw-2853	909	18	tax	tax	NOUN
taxlaw-2853	909	19	practice	practice	NOUN
taxlaw-2853	909	20	(	(	PUNCT
taxlaw-2853	909	21	e.g.	e.g.	ADV
taxlaw-2853	909	22	,	,	PUNCT
taxlaw-2853	909	23	so	so	SCONJ
taxlaw-2853	909	24	that	that	SCONJ
taxlaw-2853	909	25	they	they	PRON
taxlaw-2853	909	26	appreciate	appreciate	VERB
taxlaw-2853	909	27	the	the	DET
taxlaw-2853	909	28	concept	concept	NOUN
taxlaw-2853	909	29	of	of	ADP
taxlaw-2853	909	30	“	"	PUNCT
taxlaw-2853	909	31	substantial	substantial	ADJ
taxlaw-2853	909	32	authority	authority	NOUN
taxlaw-2853	909	33	”	"	PUNCT
taxlaw-2853	909	34	for	for	ADP
taxlaw-2853	909	35	understanding	understand	VERB
taxlaw-2853	909	36	the	the	DET
taxlaw-2853	909	37	“	"	PUNCT
taxlaw-2853	909	38	authority	authority	NOUN
taxlaw-2853	909	39	conception	conception	NOUN
taxlaw-2853	909	40	of	of	ADP
taxlaw-2853	909	41	law	law	NOUN
taxlaw-2853	909	42	”	"	PUNCT
taxlaw-2853	909	43	approach	approach	NOUN
taxlaw-2853	909	44	)	)	PUNCT
taxlaw-2853	909	45	.	.	PUNCT
taxlaw-2853	910	1	if	if	SCONJ
taxlaw-2853	910	2	students	student	NOUN
taxlaw-2853	910	3	do	do	AUX
taxlaw-2853	910	4	not	not	PART
taxlaw-2853	910	5	have	have	VERB
taxlaw-2853	910	6	the	the	DET
taxlaw-2853	910	7	relevant	relevant	ADJ
taxlaw-2853	910	8	background	background	NOUN
taxlaw-2853	910	9	,	,	PUNCT
taxlaw-2853	910	10	the	the	DET
taxlaw-2853	910	11	professor	professor	NOUN
taxlaw-2853	910	12	can	can	AUX
taxlaw-2853	910	13	add	add	VERB
taxlaw-2853	910	14	another	another	DET
taxlaw-2853	910	15	1	1	NUM
taxlaw-2853	910	16	-	-	SYM
taxlaw-2853	910	17	2	2	NUM
taxlaw-2853	910	18	hour	hour	NOUN
taxlaw-2853	910	19	session	session	NOUN
taxlaw-2853	910	20	on	on	ADP
taxlaw-2853	910	21	these	these	DET
taxlaw-2853	910	22	topics	topic	NOUN
taxlaw-2853	910	23	before	before	ADP
taxlaw-2853	910	24	engaging	engage	VERB
taxlaw-2853	910	25	with	with	ADP
taxlaw-2853	910	26	the	the	DET
taxlaw-2853	910	27	professional	professional	ADJ
taxlaw-2853	910	28	identity	identity	NOUN
taxlaw-2853	910	29	exercises	exercise	NOUN
taxlaw-2853	910	30	.	.	PUNCT
taxlaw-2853	911	1	in	in	ADP
taxlaw-2853	911	2	order	order	NOUN
taxlaw-2853	911	3	to	to	PART
taxlaw-2853	911	4	convey	convey	VERB
taxlaw-2853	911	5	this	this	DET
taxlaw-2853	911	6	background	background	NOUN
taxlaw-2853	911	7	information	information	NOUN
taxlaw-2853	911	8	without	without	ADP
taxlaw-2853	911	9	allocating	allocate	VERB
taxlaw-2853	911	10	another	another	DET
taxlaw-2853	911	11	1	1	NUM
taxlaw-2853	911	12	-	-	SYM
taxlaw-2853	911	13	2	2	NUM
taxlaw-2853	911	14	hours	hour	NOUN
taxlaw-2853	911	15	of	of	ADP
taxlaw-2853	911	16	class	class	NOUN
taxlaw-2853	911	17	time	time	NOUN
taxlaw-2853	911	18	,	,	PUNCT
taxlaw-2853	911	19	the	the	DET
taxlaw-2853	911	20	professor	professor	NOUN
taxlaw-2853	911	21	could	could	AUX
taxlaw-2853	911	22	prepare	prepare	VERB
taxlaw-2853	911	23	a	a	DET
taxlaw-2853	911	24	flipped	flip	VERB
taxlaw-2853	911	25	classroom	classroom	NOUN
taxlaw-2853	911	26	-	-	PUNCT
taxlaw-2853	911	27	style	style	NOUN
taxlaw-2853	911	28	video	video	NOUN
taxlaw-2853	911	29	lecture	lecture	NOUN
taxlaw-2853	911	30	that	that	PRON
taxlaw-2853	911	31	students	student	NOUN
taxlaw-2853	911	32	would	would	AUX
taxlaw-2853	911	33	watch	watch	VERB
taxlaw-2853	911	34	as	as	ADP
taxlaw-2853	911	35	homework	homework	NOUN
taxlaw-2853	911	36	in	in	ADP
taxlaw-2853	911	37	advance	advance	NOUN
taxlaw-2853	911	38	of	of	ADP
taxlaw-2853	911	39	the	the	DET
taxlaw-2853	911	40	class	class	NOUN
taxlaw-2853	911	41	session	session	NOUN
taxlaw-2853	911	42	in	in	ADP
taxlaw-2853	911	43	which	which	PRON
taxlaw-2853	911	44	the	the	DET
taxlaw-2853	911	45	professional	professional	ADJ
taxlaw-2853	911	46	identity	identity	NOUN
taxlaw-2853	911	47	exercises	exercise	NOUN
taxlaw-2853	911	48	will	will	AUX
taxlaw-2853	911	49	occur	occur	VERB
taxlaw-2853	911	50	.	.	PUNCT
taxlaw-2853	912	1	in	in	ADP
taxlaw-2853	912	2	order	order	NOUN
taxlaw-2853	912	3	to	to	PART
taxlaw-2853	912	4	make	make	VERB
taxlaw-2853	912	5	sure	sure	ADJ
taxlaw-2853	912	6	that	that	SCONJ
taxlaw-2853	912	7	students	student	NOUN
taxlaw-2853	912	8	actually	actually	ADV
taxlaw-2853	912	9	watch	watch	VERB
taxlaw-2853	912	10	the	the	DET
taxlaw-2853	912	11	video	video	NOUN
taxlaw-2853	912	12	and	and	CCONJ
taxlaw-2853	912	13	internalize	internalize	VERB
taxlaw-2853	912	14	at	at	ADP
taxlaw-2853	912	15	least	least	ADJ
taxlaw-2853	912	16	the	the	DET
taxlaw-2853	912	17	basics	basic	NOUN
taxlaw-2853	912	18	of	of	ADP
taxlaw-2853	912	19	the	the	DET
taxlaw-2853	912	20	rules	rule	NOUN
taxlaw-2853	912	21	,	,	PUNCT
taxlaw-2853	912	22	a	a	DET
taxlaw-2853	912	23	short	short	ADJ
taxlaw-2853	912	24	multiple	multiple	ADJ
taxlaw-2853	912	25	-	-	PUNCT
taxlaw-2853	912	26	choice	choice	NOUN
taxlaw-2853	912	27	quiz	quiz	NOUN
taxlaw-2853	912	28	could	could	AUX
taxlaw-2853	912	29	be	be	AUX
taxlaw-2853	912	30	administered	administer	VERB
taxlaw-2853	912	31	via	via	ADP
taxlaw-2853	912	32	the	the	DET
taxlaw-2853	912	33	class	class	NOUN
taxlaw-2853	912	34	webpage	webpage	NOUN
taxlaw-2853	912	35	at	at	ADP
taxlaw-2853	912	36	the	the	DET
taxlaw-2853	912	37	end	end	NOUN
taxlaw-2853	912	38	of	of	ADP
taxlaw-2853	912	39	the	the	DET
taxlaw-2853	912	40	tax	tax	NOUN
taxlaw-2853	912	41	ethics	ethic	NOUN
taxlaw-2853	912	42	video	video	NOUN
taxlaw-2853	912	43	lecture	lecture	NOUN
taxlaw-2853	912	44	.	.	PUNCT
taxlaw-2853	913	1	e.	e.	PROPN
taxlaw-2853	913	2	deepening	deepening	PROPN
taxlaw-2853	913	3	&	&	CCONJ
taxlaw-2853	913	4	enriching	enrich	VERB
taxlaw-2853	913	5	professional	professional	ADJ
taxlaw-2853	913	6	identity	identity	NOUN
taxlaw-2853	913	7	development	development	NOUN
taxlaw-2853	913	8	although	although	SCONJ
taxlaw-2853	913	9	the	the	DET
taxlaw-2853	913	10	exercises	exercise	NOUN
taxlaw-2853	913	11	described	describe	VERB
taxlaw-2853	913	12	herein	herein	NOUN
taxlaw-2853	913	13	can	can	AUX
taxlaw-2853	913	14	contribute	contribute	VERB
taxlaw-2853	913	15	meaningfully	meaningfully	ADV
taxlaw-2853	913	16	to	to	ADP
taxlaw-2853	913	17	a	a	DET
taxlaw-2853	913	18	students	student	NOUN
taxlaw-2853	913	19	’	'	PUNCT
taxlaw-2853	913	20	development	development	NOUN
taxlaw-2853	913	21	of	of	ADP
taxlaw-2853	913	22	their	their	PRON
taxlaw-2853	913	23	ethical	ethical	ADJ
taxlaw-2853	913	24	professional	professional	ADJ
taxlaw-2853	913	25	identities	identity	NOUN
taxlaw-2853	913	26	as	as	ADP
taxlaw-2853	913	27	tax	tax	NOUN
taxlaw-2853	913	28	lawyers	lawyer	NOUN
taxlaw-2853	913	29	,	,	PUNCT
taxlaw-2853	913	30	there	there	PRON
taxlaw-2853	913	31	is	be	VERB
taxlaw-2853	913	32	a	a	DET
taxlaw-2853	913	33	limit	limit	NOUN
taxlaw-2853	913	34	to	to	ADP
taxlaw-2853	913	35	how	how	SCONJ
taxlaw-2853	913	36	much	much	ADJ
taxlaw-2853	913	37	can	can	AUX
taxlaw-2853	913	38	be	be	AUX
taxlaw-2853	913	39	accomplished	accomplish	VERB
taxlaw-2853	913	40	in	in	ADP
taxlaw-2853	913	41	two	two	NUM
taxlaw-2853	913	42	hours	hour	NOUN
taxlaw-2853	913	43	.	.	PUNCT
taxlaw-2853	914	1	if	if	SCONJ
taxlaw-2853	914	2	an	an	DET
taxlaw-2853	914	3	instructor	instructor	NOUN
taxlaw-2853	914	4	is	be	AUX
taxlaw-2853	914	5	willing	willing	ADJ
taxlaw-2853	914	6	to	to	PART
taxlaw-2853	914	7	allocate	allocate	VERB
taxlaw-2853	914	8	more	more	ADV
taxlaw-2853	914	9	instructional	instructional	ADJ
taxlaw-2853	914	10	and/or	and/or	CCONJ
taxlaw-2853	914	11	out	out	ADV
taxlaw-2853	914	12	-	-	PUNCT
taxlaw-2853	914	13	of	of	ADP
taxlaw-2853	914	14	-	-	PUNCT
taxlaw-2853	914	15	class	class	NOUN
taxlaw-2853	914	16	time	time	NOUN
taxlaw-2853	914	17	,	,	PUNCT
taxlaw-2853	914	18	there	there	PRON
taxlaw-2853	914	19	are	be	VERB
taxlaw-2853	914	20	many	many	ADJ
taxlaw-2853	914	21	opportunities	opportunity	NOUN
taxlaw-2853	914	22	to	to	PART
taxlaw-2853	914	23	deepen	deepen	VERB
taxlaw-2853	914	24	students	student	NOUN
taxlaw-2853	914	25	’	'	PUNCT
taxlaw-2853	914	26	learning	learning	NOUN
taxlaw-2853	914	27	and	and	CCONJ
taxlaw-2853	914	28	further	far	ADV
taxlaw-2853	914	29	build	build	VERB
taxlaw-2853	914	30	both	both	CCONJ
taxlaw-2853	914	31	their	their	PRON
taxlaw-2853	914	32	ethical	ethical	ADJ
taxlaw-2853	914	33	professional	professional	ADJ
taxlaw-2853	914	34	identities	identity	NOUN
taxlaw-2853	914	35	and	and	CCONJ
taxlaw-2853	914	36	their	their	PRON
taxlaw-2853	914	37	abilities	ability	NOUN
taxlaw-2853	914	38	to	to	PART
taxlaw-2853	914	39	abide	abide	VERB
taxlaw-2853	914	40	by	by	ADP
taxlaw-2853	914	41	those	those	DET
taxlaw-2853	914	42	identities	identity	NOUN
taxlaw-2853	914	43	in	in	ADP
taxlaw-2853	914	44	practice	practice	NOUN
taxlaw-2853	914	45	.	.	PUNCT
taxlaw-2853	915	1	this	this	DET
taxlaw-2853	915	2	section	section	NOUN
taxlaw-2853	915	3	describes	describe	VERB
taxlaw-2853	915	4	a	a	DET
taxlaw-2853	915	5	few	few	ADJ
taxlaw-2853	915	6	such	such	ADJ
taxlaw-2853	915	7	ideas	idea	NOUN
taxlaw-2853	915	8	.	.	PUNCT
taxlaw-2853	916	1	1	1	X
taxlaw-2853	916	2	.	.	X
taxlaw-2853	916	3	additional	additional	ADJ
taxlaw-2853	916	4	readings	reading	NOUN
taxlaw-2853	916	5	students	student	NOUN
taxlaw-2853	916	6	could	could	AUX
taxlaw-2853	916	7	be	be	AUX
taxlaw-2853	916	8	assigned	assign	VERB
taxlaw-2853	916	9	additional	additional	ADJ
taxlaw-2853	916	10	reading	reading	NOUN
taxlaw-2853	916	11	in	in	ADP
taxlaw-2853	916	12	preparation	preparation	NOUN
taxlaw-2853	916	13	for	for	ADP
taxlaw-2853	916	14	the	the	DET
taxlaw-2853	916	15	first	first	ADJ
taxlaw-2853	916	16	part	part	NOUN
taxlaw-2853	916	17	of	of	ADP
taxlaw-2853	916	18	the	the	DET
taxlaw-2853	916	19	exercise	exercise	NOUN
taxlaw-2853	916	20	.	.	PUNCT
taxlaw-2853	917	1	this	this	DET
taxlaw-2853	917	2	reading	reading	NOUN
taxlaw-2853	917	3	could	could	AUX
taxlaw-2853	917	4	include	include	VERB
taxlaw-2853	917	5	various	various	ADJ
taxlaw-2853	917	6	articles	article	NOUN
taxlaw-2853	917	7	that	that	PRON
taxlaw-2853	917	8	argue	argue	VERB
taxlaw-2853	917	9	for	for	ADP
taxlaw-2853	917	10	different	different	ADJ
taxlaw-2853	917	11	perspectives	perspective	NOUN
taxlaw-2853	917	12	on	on	ADP
taxlaw-2853	917	13	lawyering	lawyere	VERB
taxlaw-2853	917	14	in	in	ADP
taxlaw-2853	917	15	general222	general222	PROPN
taxlaw-2853	917	16	or	or	CCONJ
taxlaw-2853	917	17	tax	tax	NOUN
taxlaw-2853	917	18	lawyering	lawyering	NOUN
taxlaw-2853	917	19	in	in	ADP
taxlaw-2853	917	20	particular.223	particular.223	ADJ
taxlaw-2853	917	21	insights	insight	NOUN
taxlaw-2853	917	22	gleaned	glean	VERB
taxlaw-2853	917	23	from	from	ADP
taxlaw-2853	917	24	these	these	DET
taxlaw-2853	917	25	readings	reading	NOUN
taxlaw-2853	917	26	could	could	AUX
taxlaw-2853	917	27	meaningfully	meaningfully	ADV
taxlaw-2853	917	28	inform	inform	VERB
taxlaw-2853	917	29	the	the	DET
taxlaw-2853	917	30	discussions	discussion	NOUN
taxlaw-2853	917	31	.	.	PUNCT
taxlaw-2853	918	1	alternatively	alternatively	ADV
taxlaw-2853	918	2	,	,	PUNCT
taxlaw-2853	918	3	the	the	DET
taxlaw-2853	918	4	additional	additional	ADJ
taxlaw-2853	918	5	reading	reading	NOUN
taxlaw-2853	918	6	assigned	assign	VERB
taxlaw-2853	918	7	could	could	AUX
taxlaw-2853	918	8	constitute	constitute	VERB
taxlaw-2853	918	9	stories	story	NOUN
taxlaw-2853	918	10	illustrating	illustrate	VERB
taxlaw-2853	918	11	real	real	ADJ
taxlaw-2853	918	12	ethical	ethical	ADJ
taxlaw-2853	918	13	dilemmas	dilemma	NOUN
taxlaw-2853	918	14	faced	face	VERB
taxlaw-2853	918	15	by	by	ADP
taxlaw-2853	918	16	tax	tax	NOUN
taxlaw-2853	918	17	lawyers	lawyer	NOUN
taxlaw-2853	918	18	in	in	ADP
taxlaw-2853	918	19	practice.224	practice.224	PROPN
taxlaw-2853	918	20	one	one	NUM
taxlaw-2853	918	21	great	great	ADJ
taxlaw-2853	918	22	example	example	NOUN
taxlaw-2853	918	23	is	be	AUX
taxlaw-2853	918	24	tanina	tanina	PROPN
taxlaw-2853	918	25	rostain	rostain	PROPN
taxlaw-2853	918	26	’s	’s	PART
taxlaw-2853	918	27	travails	travail	NOUN
taxlaw-2853	918	28	in	in	ADP
taxlaw-2853	918	29	tax	tax	NOUN
taxlaw-2853	918	30	,	,	PUNCT
taxlaw-2853	918	31	in	in	ADP
taxlaw-2853	918	32	legal	legal	ADJ
taxlaw-2853	918	33	ethics	ethic	NOUN
taxlaw-2853	918	34	:	:	PUNCT
taxlaw-2853	918	35	law	law	NOUN
taxlaw-2853	918	36	stories	story	NOUN
taxlaw-2853	918	37	,	,	PUNCT
taxlaw-2853	918	38	which	which	PRON
taxlaw-2853	918	39	,	,	PUNCT
taxlaw-2853	918	40	as	as	ADP
taxlaw-2853	918	41	part	part	NOUN
taxlaw-2853	918	42	of	of	ADP
taxlaw-2853	918	43	a	a	DET
taxlaw-2853	918	44	larger	large	ADJ
taxlaw-2853	918	45	discussion	discussion	NOUN
taxlaw-2853	918	46	about	about	ADP
taxlaw-2853	918	47	tax	tax	NOUN
taxlaw-2853	918	48	shelters	shelter	NOUN
taxlaw-2853	918	49	,	,	PUNCT
taxlaw-2853	918	50	tells	tell	VERB
taxlaw-2853	918	51	the	the	DET
taxlaw-2853	918	52	story	story	NOUN
taxlaw-2853	918	53	of	of	ADP
taxlaw-2853	918	54	mike	mike	PROPN
taxlaw-2853	918	55	hammersley	hammersley	NOUN
taxlaw-2853	918	56	who	who	PRON
taxlaw-2853	918	57	faced	face	VERB
taxlaw-2853	918	58	difficult	difficult	ADJ
taxlaw-2853	918	59	ethical	ethical	ADJ
taxlaw-2853	918	60	challenges	challenge	NOUN
taxlaw-2853	918	61	in	in	ADP
taxlaw-2853	918	62	practice	practice	NOUN
taxlaw-2853	918	63	and	and	CCONJ
taxlaw-2853	918	64	ultimately	ultimately	ADV
taxlaw-2853	918	65	became	become	VERB
taxlaw-2853	918	66	a	a	DET
taxlaw-2853	918	67	whistleblower.225	whistleblower.225	NOUN
taxlaw-2853	918	68	these	these	DET
taxlaw-2853	918	69	stories	story	NOUN
taxlaw-2853	918	70	could	could	AUX
taxlaw-2853	918	71	enrich	enrich	VERB
taxlaw-2853	918	72	both	both	CCONJ
taxlaw-2853	918	73	the	the	DET
taxlaw-2853	918	74	discussion	discussion	NOUN
taxlaw-2853	918	75	about	about	ADP
taxlaw-2853	918	76	discovering	discover	VERB
taxlaw-2853	918	77	one	one	NUM
taxlaw-2853	918	78	’s	’s	PART
taxlaw-2853	918	79	ethical	ethical	ADJ
taxlaw-2853	918	80	professional	professional	ADJ
taxlaw-2853	918	81	identity	identity	NOUN
taxlaw-2853	918	82	and	and	CCONJ
taxlaw-2853	918	83	the	the	DET
taxlaw-2853	918	84	discussion	discussion	NOUN
taxlaw-2853	918	85	about	about	ADP
taxlaw-2853	918	86	the	the	DET
taxlaw-2853	918	87	challenges	challenge	NOUN
taxlaw-2853	918	88	of	of	ADP
taxlaw-2853	918	89	adhering	adhere	VERB
taxlaw-2853	918	90	to	to	ADP
taxlaw-2853	918	91	one	one	NUM
taxlaw-2853	918	92	’s	’s	PART
taxlaw-2853	918	93	professional	professional	ADJ
taxlaw-2853	918	94	identity	identity	NOUN
taxlaw-2853	918	95	in	in	ADP
taxlaw-2853	918	96	the	the	DET
taxlaw-2853	918	97	face	face	NOUN
taxlaw-2853	918	98	of	of	ADP
taxlaw-2853	918	99	tremendous	tremendous	ADJ
taxlaw-2853	918	100	pressure	pressure	NOUN
taxlaw-2853	918	101	.	.	PUNCT
taxlaw-2853	919	1	2	2	X
taxlaw-2853	919	2	.	.	NUM
taxlaw-2853	919	3	involving	involve	VERB
taxlaw-2853	919	4	practitioners	practitioner	NOUN
taxlaw-2853	919	5	practitioners	practitioner	NOUN
taxlaw-2853	919	6	could	could	AUX
taxlaw-2853	919	7	provide	provide	VERB
taxlaw-2853	919	8	additional	additional	ADJ
taxlaw-2853	919	9	insight	insight	NOUN
taxlaw-2853	919	10	for	for	ADP
taxlaw-2853	919	11	students	student	NOUN
taxlaw-2853	919	12	.	.	PUNCT
taxlaw-2853	920	1	a	a	DET
taxlaw-2853	920	2	professor	professor	NOUN
taxlaw-2853	920	3	could	could	AUX
taxlaw-2853	920	4	invite	invite	VERB
taxlaw-2853	920	5	selected	select	VERB
taxlaw-2853	920	6	practitioners	practitioner	NOUN
taxlaw-2853	920	7	to	to	PART
taxlaw-2853	920	8	speak	speak	VERB
taxlaw-2853	920	9	on	on	ADP
taxlaw-2853	920	10	a	a	DET
taxlaw-2853	920	11	panel	panel	NOUN
taxlaw-2853	920	12	in	in	ADP
taxlaw-2853	920	13	class	class	NOUN
taxlaw-2853	920	14	,	,	PUNCT
taxlaw-2853	920	15	and	and	CCONJ
taxlaw-2853	920	16	the	the	DET
taxlaw-2853	920	17	professor	professor	NOUN
taxlaw-2853	920	18	could	could	AUX
taxlaw-2853	920	19	pose	pose	VERB
taxlaw-2853	920	20	to	to	ADP
taxlaw-2853	920	21	the	the	DET
taxlaw-2853	920	22	practitioners	practitioner	NOUN
taxlaw-2853	920	23	a	a	DET
taxlaw-2853	920	24	series	series	NOUN
taxlaw-2853	920	25	of	of	ADP
taxlaw-2853	920	26	questions	question	NOUN
taxlaw-2853	920	27	intended	intend	VERB
taxlaw-2853	920	28	to	to	PART
taxlaw-2853	920	29	enable	enable	VERB
taxlaw-2853	920	30	the	the	DET
taxlaw-2853	920	31	practitioners	practitioner	NOUN
taxlaw-2853	920	32	to	to	PART
taxlaw-2853	920	33	discuss	discuss	VERB
taxlaw-2853	920	34	their	their	PRON
taxlaw-2853	920	35	222	222	NUM
taxlaw-2853	920	36	see	see	VERB
taxlaw-2853	920	37	,	,	PUNCT
taxlaw-2853	920	38	e.g.	e.g.	ADV
taxlaw-2853	920	39	,	,	PUNCT
taxlaw-2853	920	40	supra	supra	PROPN
taxlaw-2853	920	41	note	note	VERB
taxlaw-2853	920	42	127	127	NUM
taxlaw-2853	920	43	(	(	PUNCT
taxlaw-2853	920	44	citing	cite	VERB
taxlaw-2853	920	45	several	several	ADJ
taxlaw-2853	920	46	possible	possible	ADJ
taxlaw-2853	920	47	resources	resource	NOUN
taxlaw-2853	920	48	)	)	PUNCT
taxlaw-2853	920	49	;	;	PUNCT
taxlaw-2853	920	50	crystal	crystal	NOUN
taxlaw-2853	920	51	,	,	PUNCT
taxlaw-2853	920	52	supra	supra	PROPN
taxlaw-2853	920	53	note	note	NOUN
taxlaw-2853	920	54	44	44	NUM
taxlaw-2853	920	55	.	.	PUNCT
taxlaw-2853	920	56	223	223	NUM
taxlaw-2853	920	57	george	george	PROPN
taxlaw-2853	920	58	cooper	cooper	PROPN
taxlaw-2853	920	59	’s	’s	PART
taxlaw-2853	920	60	article	article	PROPN
taxlaw-2853	920	61	,	,	PUNCT
taxlaw-2853	920	62	the	the	DET
taxlaw-2853	920	63	avoidance	avoidance	NOUN
taxlaw-2853	920	64	dynamic	dynamic	NOUN
taxlaw-2853	920	65	:	:	PUNCT
taxlaw-2853	920	66	a	a	DET
taxlaw-2853	920	67	tale	tale	NOUN
taxlaw-2853	920	68	of	of	ADP
taxlaw-2853	920	69	tax	tax	NOUN
taxlaw-2853	920	70	planning	planning	NOUN
taxlaw-2853	920	71	,	,	PUNCT
taxlaw-2853	920	72	tax	tax	NOUN
taxlaw-2853	920	73	ethics	ethic	NOUN
taxlaw-2853	920	74	,	,	PUNCT
taxlaw-2853	920	75	and	and	CCONJ
taxlaw-2853	920	76	tax	tax	NOUN
taxlaw-2853	920	77	reform	reform	NOUN
taxlaw-2853	920	78	,	,	PUNCT
taxlaw-2853	920	79	80	80	NUM
taxlaw-2853	920	80	colum	colum	NOUN
taxlaw-2853	920	81	.	.	PUNCT
taxlaw-2853	921	1	l.	l.	PROPN
taxlaw-2853	921	2	rev	rev	PROPN
taxlaw-2853	921	3	.	.	PROPN
taxlaw-2853	921	4	1553	1553	NUM
taxlaw-2853	921	5	(	(	PUNCT
taxlaw-2853	921	6	1980	1980	NUM
taxlaw-2853	921	7	)	)	PUNCT
taxlaw-2853	921	8	,	,	PUNCT
taxlaw-2853	921	9	provides	provide	VERB
taxlaw-2853	921	10	a	a	DET
taxlaw-2853	921	11	wonderful	wonderful	ADJ
taxlaw-2853	921	12	illustration	illustration	NOUN
taxlaw-2853	921	13	about	about	ADP
taxlaw-2853	921	14	how	how	SCONJ
taxlaw-2853	921	15	different	different	ADJ
taxlaw-2853	921	16	philosophies	philosophy	NOUN
taxlaw-2853	921	17	of	of	ADP
taxlaw-2853	921	18	lawyering	lawyere	VERB
taxlaw-2853	921	19	can	can	AUX
taxlaw-2853	921	20	result	result	VERB
taxlaw-2853	921	21	in	in	ADP
taxlaw-2853	921	22	different	different	ADJ
taxlaw-2853	921	23	approaches	approach	NOUN
taxlaw-2853	921	24	to	to	ADP
taxlaw-2853	921	25	the	the	DET
taxlaw-2853	921	26	same	same	ADJ
taxlaw-2853	921	27	situation	situation	NOUN
taxlaw-2853	921	28	.	.	PUNCT
taxlaw-2853	922	1	see	see	VERB
taxlaw-2853	922	2	also	also	ADV
taxlaw-2853	922	3	,	,	PUNCT
taxlaw-2853	922	4	e.g.	e.g.	ADV
taxlaw-2853	922	5	,	,	PUNCT
taxlaw-2853	922	6	corneel	corneel	NOUN
taxlaw-2853	922	7	,	,	PUNCT
taxlaw-2853	922	8	supra	supra	PROPN
taxlaw-2853	922	9	note	note	PROPN
taxlaw-2853	922	10	213	213	NUM
taxlaw-2853	922	11	(	(	PUNCT
taxlaw-2853	922	12	discussing	discuss	VERB
taxlaw-2853	922	13	guidelines	guideline	NOUN
taxlaw-2853	922	14	for	for	ADP
taxlaw-2853	922	15	implementing	implement	VERB
taxlaw-2853	922	16	the	the	DET
taxlaw-2853	922	17	ethical	ethical	ADJ
taxlaw-2853	922	18	rules	rule	NOUN
taxlaw-2853	922	19	)	)	PUNCT
taxlaw-2853	922	20	;	;	PUNCT
taxlaw-2853	922	21	durst	durst	PROPN
taxlaw-2853	922	22	,	,	PUNCT
taxlaw-2853	922	23	supra	supra	NOUN
taxlaw-2853	922	24	note	note	NOUN
taxlaw-2853	922	25	139	139	NUM
taxlaw-2853	922	26	.	.	PUNCT
taxlaw-2853	923	1	224	224	NUM
taxlaw-2853	923	2	gantt	gantt	PROPN
taxlaw-2853	923	3	&	&	CCONJ
taxlaw-2853	923	4	madison	madison	PROPN
taxlaw-2853	923	5	,	,	PUNCT
taxlaw-2853	923	6	supra	supra	PROPN
taxlaw-2853	923	7	note	note	PROPN
taxlaw-2853	923	8	10	10	NUM
taxlaw-2853	923	9	,	,	PUNCT
taxlaw-2853	923	10	at	at	ADP
taxlaw-2853	923	11	268	268	NUM
taxlaw-2853	923	12	(	(	PUNCT
taxlaw-2853	923	13	encouraging	encourage	VERB
taxlaw-2853	923	14	the	the	DET
taxlaw-2853	923	15	use	use	NOUN
taxlaw-2853	923	16	of	of	ADP
taxlaw-2853	923	17	stories	story	NOUN
taxlaw-2853	923	18	to	to	PART
taxlaw-2853	923	19	illustrate	illustrate	VERB
taxlaw-2853	923	20	ethical	ethical	ADJ
taxlaw-2853	923	21	decision	decision	NOUN
taxlaw-2853	923	22	-	-	PUNCT
taxlaw-2853	923	23	making	making	NOUN
taxlaw-2853	923	24	in	in	ADP
taxlaw-2853	923	25	action	action	NOUN
taxlaw-2853	923	26	)	)	PUNCT
taxlaw-2853	923	27	.	.	PUNCT
taxlaw-2853	924	1	225	225	NUM
taxlaw-2853	924	2	rostain	rostain	NOUN
taxlaw-2853	924	3	,	,	PUNCT
taxlaw-2853	924	4	supra	supra	PROPN
taxlaw-2853	924	5	note	note	NOUN
taxlaw-2853	924	6	204	204	NUM
taxlaw-2853	924	7	,	,	PUNCT
taxlaw-2853	924	8	at	at	ADP
taxlaw-2853	924	9	108	108	NUM
taxlaw-2853	924	10	-	-	SYM
taxlaw-2853	924	11	117	117	NUM
taxlaw-2853	924	12	(	(	PUNCT
taxlaw-2853	924	13	story	story	NOUN
taxlaw-2853	924	14	of	of	ADP
taxlaw-2853	924	15	hammersley	hammersley	NOUN
taxlaw-2853	924	16	)	)	PUNCT
taxlaw-2853	924	17	.	.	PUNCT
taxlaw-2853	925	1	alternatively	alternatively	ADV
taxlaw-2853	925	2	,	,	PUNCT
taxlaw-2853	925	3	a	a	DET
taxlaw-2853	925	4	professor	professor	NOUN
taxlaw-2853	925	5	could	could	AUX
taxlaw-2853	925	6	assign	assign	VERB
taxlaw-2853	925	7	one	one	NUM
taxlaw-2853	925	8	or	or	CCONJ
taxlaw-2853	925	9	more	more	ADJ
taxlaw-2853	925	10	chapters	chapter	NOUN
taxlaw-2853	925	11	from	from	ADP
taxlaw-2853	925	12	rostain	rostain	NOUN
taxlaw-2853	925	13	and	and	CCONJ
taxlaw-2853	925	14	regan	regan	NOUN
taxlaw-2853	925	15	’s	’s	PART
taxlaw-2853	925	16	book	book	NOUN
taxlaw-2853	925	17	confidence	confidence	NOUN
taxlaw-2853	925	18	games	game	NOUN
taxlaw-2853	925	19	.	.	PUNCT
taxlaw-2853	926	1	rostain	rostain	PROPN
taxlaw-2853	926	2	&	&	CCONJ
taxlaw-2853	926	3	regan	regan	PROPN
taxlaw-2853	926	4	,	,	PUNCT
taxlaw-2853	926	5	supra	supra	PROPN
taxlaw-2853	926	6	note	note	NOUN
taxlaw-2853	926	7	104	104	NUM
taxlaw-2853	926	8	.	.	PUNCT
taxlaw-2853	927	1	2017	2017	NUM
taxlaw-2853	927	2	]	]	PUNCT
taxlaw-2853	927	3	fostering	foster	VERB
taxlaw-2853	927	4	ethical	ethical	ADJ
taxlaw-2853	927	5	professional	professional	ADJ
taxlaw-2853	927	6	identity	identity	NOUN
taxlaw-2853	927	7	in	in	ADP
taxlaw-2853	927	8	tax	tax	NOUN
taxlaw-2853	927	9	259	259	NUM
taxlaw-2853	927	10	approaches	approach	NOUN
taxlaw-2853	927	11	to	to	ADP
taxlaw-2853	927	12	lawyering	lawyere	VERB
taxlaw-2853	927	13	,	,	PUNCT
taxlaw-2853	927	14	the	the	DET
taxlaw-2853	927	15	reasons	reason	NOUN
taxlaw-2853	927	16	for	for	ADP
taxlaw-2853	927	17	those	those	DET
taxlaw-2853	927	18	approaches	approach	NOUN
taxlaw-2853	927	19	,	,	PUNCT
taxlaw-2853	927	20	and	and	CCONJ
taxlaw-2853	927	21	challenges	challenge	NOUN
taxlaw-2853	927	22	to	to	ADP
taxlaw-2853	927	23	those	those	DET
taxlaw-2853	927	24	approaches	approach	NOUN
taxlaw-2853	927	25	that	that	PRON
taxlaw-2853	927	26	they	they	PRON
taxlaw-2853	927	27	have	have	AUX
taxlaw-2853	927	28	experienced	experience	VERB
taxlaw-2853	927	29	in	in	ADP
taxlaw-2853	927	30	practice	practice	NOUN
taxlaw-2853	927	31	.	.	PUNCT
taxlaw-2853	928	1	incorporating	incorporate	VERB
taxlaw-2853	928	2	practitioners	practitioner	NOUN
taxlaw-2853	928	3	into	into	ADP
taxlaw-2853	928	4	the	the	DET
taxlaw-2853	928	5	discussion	discussion	NOUN
taxlaw-2853	928	6	of	of	ADP
taxlaw-2853	928	7	ethical	ethical	ADJ
taxlaw-2853	928	8	professional	professional	ADJ
taxlaw-2853	928	9	identity	identity	NOUN
taxlaw-2853	928	10	can	can	AUX
taxlaw-2853	928	11	help	help	VERB
taxlaw-2853	928	12	make	make	VERB
taxlaw-2853	928	13	these	these	DET
taxlaw-2853	928	14	issues	issue	NOUN
taxlaw-2853	928	15	more	more	ADJ
taxlaw-2853	928	16	concrete	concrete	ADJ
taxlaw-2853	928	17	for	for	ADP
taxlaw-2853	928	18	students	student	NOUN
taxlaw-2853	928	19	and	and	CCONJ
taxlaw-2853	928	20	can	can	AUX
taxlaw-2853	928	21	help	help	VERB
taxlaw-2853	928	22	students	student	NOUN
taxlaw-2853	928	23	see	see	VERB
taxlaw-2853	928	24	,	,	PUNCT
taxlaw-2853	928	25	even	even	ADV
taxlaw-2853	928	26	more	more	ADV
taxlaw-2853	928	27	clearly	clearly	ADV
taxlaw-2853	928	28	,	,	PUNCT
taxlaw-2853	928	29	the	the	DET
taxlaw-2853	928	30	relevance	relevance	NOUN
taxlaw-2853	928	31	of	of	ADP
taxlaw-2853	928	32	the	the	DET
taxlaw-2853	928	33	inquiry	inquiry	NOUN
taxlaw-2853	928	34	to	to	ADP
taxlaw-2853	928	35	their	their	PRON
taxlaw-2853	928	36	future	future	ADJ
taxlaw-2853	928	37	practices	practice	NOUN
taxlaw-2853	928	38	.	.	PUNCT
taxlaw-2853	929	1	of	of	ADP
taxlaw-2853	929	2	course	course	NOUN
taxlaw-2853	929	3	,	,	PUNCT
taxlaw-2853	929	4	the	the	DET
taxlaw-2853	929	5	professor	professor	NOUN
taxlaw-2853	929	6	would	would	AUX
taxlaw-2853	929	7	need	need	VERB
taxlaw-2853	929	8	to	to	PART
taxlaw-2853	929	9	select	select	VERB
taxlaw-2853	929	10	the	the	DET
taxlaw-2853	929	11	practitioners	practitioner	NOUN
taxlaw-2853	929	12	carefully	carefully	ADV
taxlaw-2853	929	13	in	in	ADP
taxlaw-2853	929	14	order	order	NOUN
taxlaw-2853	929	15	to	to	PART
taxlaw-2853	929	16	make	make	VERB
taxlaw-2853	929	17	sure	sure	ADJ
taxlaw-2853	929	18	that	that	SCONJ
taxlaw-2853	929	19	they	they	PRON
taxlaw-2853	929	20	represent	represent	VERB
taxlaw-2853	929	21	a	a	DET
taxlaw-2853	929	22	range	range	NOUN
taxlaw-2853	929	23	of	of	ADP
taxlaw-2853	929	24	views	view	NOUN
taxlaw-2853	929	25	,	,	PUNCT
taxlaw-2853	929	26	to	to	PART
taxlaw-2853	929	27	make	make	VERB
taxlaw-2853	929	28	sure	sure	ADJ
taxlaw-2853	929	29	that	that	SCONJ
taxlaw-2853	929	30	they	they	PRON
taxlaw-2853	929	31	can	can	AUX
taxlaw-2853	929	32	clearly	clearly	ADV
taxlaw-2853	929	33	articulate	articulate	VERB
taxlaw-2853	929	34	the	the	DET
taxlaw-2853	929	35	rationale	rationale	NOUN
taxlaw-2853	929	36	for	for	ADP
taxlaw-2853	929	37	their	their	PRON
taxlaw-2853	929	38	perspectives	perspective	NOUN
taxlaw-2853	929	39	,	,	PUNCT
taxlaw-2853	929	40	and	and	CCONJ
taxlaw-2853	929	41	to	to	PART
taxlaw-2853	929	42	ensure	ensure	VERB
taxlaw-2853	929	43	that	that	SCONJ
taxlaw-2853	929	44	they	they	PRON
taxlaw-2853	929	45	have	have	VERB
taxlaw-2853	929	46	compelling	compelling	ADJ
taxlaw-2853	929	47	and	and	CCONJ
taxlaw-2853	929	48	instructive	instructive	ADJ
taxlaw-2853	929	49	stories	story	NOUN
taxlaw-2853	929	50	to	to	PART
taxlaw-2853	929	51	share	share	VERB
taxlaw-2853	929	52	.	.	PUNCT
taxlaw-2853	930	1	another	another	DET
taxlaw-2853	930	2	approach	approach	NOUN
taxlaw-2853	930	3	would	would	AUX
taxlaw-2853	930	4	be	be	AUX
taxlaw-2853	930	5	to	to	PART
taxlaw-2853	930	6	require	require	VERB
taxlaw-2853	930	7	that	that	SCONJ
taxlaw-2853	930	8	students	student	NOUN
taxlaw-2853	930	9	interview	interview	VERB
taxlaw-2853	930	10	one	one	NUM
taxlaw-2853	930	11	or	or	CCONJ
taxlaw-2853	930	12	two	two	NUM
taxlaw-2853	930	13	practitioners	practitioner	NOUN
taxlaw-2853	930	14	about	about	ADP
taxlaw-2853	930	15	their	their	PRON
taxlaw-2853	930	16	lawyering	lawyere	VERB
taxlaw-2853	930	17	philosophies	philosophy	NOUN
taxlaw-2853	930	18	,	,	PUNCT
taxlaw-2853	930	19	about	about	ADP
taxlaw-2853	930	20	the	the	DET
taxlaw-2853	930	21	rationale	rationale	NOUN
taxlaw-2853	930	22	for	for	ADP
taxlaw-2853	930	23	their	their	PRON
taxlaw-2853	930	24	particular	particular	ADJ
taxlaw-2853	930	25	approaches	approach	NOUN
taxlaw-2853	930	26	,	,	PUNCT
taxlaw-2853	930	27	and	and	CCONJ
taxlaw-2853	930	28	about	about	ADP
taxlaw-2853	930	29	ethical	ethical	ADJ
taxlaw-2853	930	30	challenges	challenge	NOUN
taxlaw-2853	930	31	they	they	PRON
taxlaw-2853	930	32	have	have	AUX
taxlaw-2853	930	33	experienced	experience	VERB
taxlaw-2853	930	34	in	in	ADP
taxlaw-2853	930	35	practice.226	practice.226	ADJ
taxlaw-2853	930	36	students	student	NOUN
taxlaw-2853	930	37	could	could	AUX
taxlaw-2853	930	38	be	be	AUX
taxlaw-2853	930	39	asked	ask	VERB
taxlaw-2853	930	40	to	to	PART
taxlaw-2853	930	41	write	write	VERB
taxlaw-2853	930	42	up	up	ADP
taxlaw-2853	930	43	a	a	DET
taxlaw-2853	930	44	brief	brief	ADJ
taxlaw-2853	930	45	summary	summary	NOUN
taxlaw-2853	930	46	of	of	ADP
taxlaw-2853	930	47	the	the	DET
taxlaw-2853	930	48	interviews	interview	NOUN
taxlaw-2853	930	49	.	.	PUNCT
taxlaw-2853	931	1	one	one	NUM
taxlaw-2853	931	2	benefit	benefit	NOUN
taxlaw-2853	931	3	of	of	ADP
taxlaw-2853	931	4	this	this	DET
taxlaw-2853	931	5	approach	approach	NOUN
taxlaw-2853	931	6	is	be	AUX
taxlaw-2853	931	7	that	that	SCONJ
taxlaw-2853	931	8	it	it	PRON
taxlaw-2853	931	9	is	be	AUX
taxlaw-2853	931	10	self	self	NOUN
taxlaw-2853	931	11	-	-	PUNCT
taxlaw-2853	931	12	directed	direct	VERB
taxlaw-2853	931	13	,	,	PUNCT
taxlaw-2853	931	14	meaning	mean	VERB
taxlaw-2853	931	15	that	that	SCONJ
taxlaw-2853	931	16	students	student	NOUN
taxlaw-2853	931	17	take	take	VERB
taxlaw-2853	931	18	responsibility	responsibility	NOUN
taxlaw-2853	931	19	for	for	ADP
taxlaw-2853	931	20	their	their	PRON
taxlaw-2853	931	21	own	own	ADJ
taxlaw-2853	931	22	learning	learning	NOUN
taxlaw-2853	931	23	,	,	PUNCT
taxlaw-2853	931	24	which	which	PRON
taxlaw-2853	931	25	is	be	AUX
taxlaw-2853	931	26	a	a	DET
taxlaw-2853	931	27	valuable	valuable	ADJ
taxlaw-2853	931	28	skill	skill	NOUN
taxlaw-2853	931	29	in	in	ADP
taxlaw-2853	931	30	and	and	CCONJ
taxlaw-2853	931	31	of	of	ADP
taxlaw-2853	931	32	itself	itself	PRON
taxlaw-2853	931	33	.	.	PUNCT
taxlaw-2853	932	1	again	again	ADV
taxlaw-2853	932	2	,	,	PUNCT
taxlaw-2853	932	3	incorporating	incorporate	VERB
taxlaw-2853	932	4	practitioners	practitioner	NOUN
taxlaw-2853	932	5	could	could	AUX
taxlaw-2853	932	6	help	help	VERB
taxlaw-2853	932	7	students	student	NOUN
taxlaw-2853	932	8	more	more	ADV
taxlaw-2853	932	9	clearly	clearly	ADV
taxlaw-2853	932	10	see	see	VERB
taxlaw-2853	932	11	the	the	DET
taxlaw-2853	932	12	relevance	relevance	NOUN
taxlaw-2853	932	13	of	of	ADP
taxlaw-2853	932	14	the	the	DET
taxlaw-2853	932	15	exercise	exercise	NOUN
taxlaw-2853	932	16	to	to	ADP
taxlaw-2853	932	17	their	their	PRON
taxlaw-2853	932	18	future	future	ADJ
taxlaw-2853	932	19	practices	practice	NOUN
taxlaw-2853	932	20	.	.	PUNCT
taxlaw-2853	933	1	however	however	ADV
taxlaw-2853	933	2	,	,	PUNCT
taxlaw-2853	933	3	there	there	PRON
taxlaw-2853	933	4	are	be	VERB
taxlaw-2853	933	5	risks	risk	NOUN
taxlaw-2853	933	6	because	because	SCONJ
taxlaw-2853	933	7	students	student	NOUN
taxlaw-2853	933	8	might	might	AUX
taxlaw-2853	933	9	interview	interview	VERB
taxlaw-2853	933	10	practitioners	practitioner	NOUN
taxlaw-2853	933	11	whose	whose	DET
taxlaw-2853	933	12	approaches	approach	NOUN
taxlaw-2853	933	13	to	to	ADP
taxlaw-2853	933	14	lawyering	lawyere	VERB
taxlaw-2853	933	15	dramatically	dramatically	ADV
taxlaw-2853	933	16	diverge	diverge	VERB
taxlaw-2853	933	17	from	from	ADP
taxlaw-2853	933	18	the	the	DET
taxlaw-2853	933	19	approaches	approach	NOUN
taxlaw-2853	933	20	that	that	PRON
taxlaw-2853	933	21	the	the	DET
taxlaw-2853	933	22	professor	professor	NOUN
taxlaw-2853	933	23	hopes	hope	VERB
taxlaw-2853	933	24	the	the	DET
taxlaw-2853	933	25	students	student	NOUN
taxlaw-2853	933	26	will	will	AUX
taxlaw-2853	933	27	adopt	adopt	VERB
taxlaw-2853	933	28	.	.	PUNCT
taxlaw-2853	934	1	and	and	CCONJ
taxlaw-2853	934	2	to	to	ADP
taxlaw-2853	934	3	the	the	DET
taxlaw-2853	934	4	extent	extent	NOUN
taxlaw-2853	934	5	that	that	SCONJ
taxlaw-2853	934	6	the	the	DET
taxlaw-2853	934	7	relevant	relevant	ADJ
taxlaw-2853	934	8	practitioners	practitioner	NOUN
taxlaw-2853	934	9	have	have	AUX
taxlaw-2853	934	10	not	not	PART
taxlaw-2853	934	11	spent	spend	VERB
taxlaw-2853	934	12	much	much	ADJ
taxlaw-2853	934	13	,	,	PUNCT
taxlaw-2853	934	14	if	if	SCONJ
taxlaw-2853	934	15	any	any	PRON
taxlaw-2853	934	16	,	,	PUNCT
taxlaw-2853	934	17	time	time	NOUN
taxlaw-2853	934	18	thinking	think	VERB
taxlaw-2853	934	19	about	about	ADP
taxlaw-2853	934	20	how	how	SCONJ
taxlaw-2853	934	21	they	they	PRON
taxlaw-2853	934	22	approach	approach	VERB
taxlaw-2853	934	23	lawyering	lawyere	VERB
taxlaw-2853	934	24	,	,	PUNCT
taxlaw-2853	934	25	that	that	PRON
taxlaw-2853	934	26	could	could	AUX
taxlaw-2853	934	27	suggest	suggest	VERB
taxlaw-2853	934	28	to	to	ADP
taxlaw-2853	934	29	the	the	DET
taxlaw-2853	934	30	students	student	NOUN
taxlaw-2853	934	31	that	that	SCONJ
taxlaw-2853	934	32	the	the	DET
taxlaw-2853	934	33	goal	goal	NOUN
taxlaw-2853	934	34	of	of	ADP
taxlaw-2853	934	35	the	the	DET
taxlaw-2853	934	36	exercise	exercise	NOUN
taxlaw-2853	934	37	lacks	lack	VERB
taxlaw-2853	934	38	value	value	NOUN
taxlaw-2853	934	39	.	.	PUNCT
taxlaw-2853	935	1	that	that	PRON
taxlaw-2853	935	2	said	say	VERB
taxlaw-2853	935	3	,	,	PUNCT
taxlaw-2853	935	4	if	if	SCONJ
taxlaw-2853	935	5	there	there	PRON
taxlaw-2853	935	6	is	be	VERB
taxlaw-2853	935	7	class	class	NOUN
taxlaw-2853	935	8	discussion	discussion	NOUN
taxlaw-2853	935	9	after	after	SCONJ
taxlaw-2853	935	10	the	the	DET
taxlaw-2853	935	11	students	student	NOUN
taxlaw-2853	935	12	engage	engage	VERB
taxlaw-2853	935	13	in	in	ADP
taxlaw-2853	935	14	practitioner	practitioner	NOUN
taxlaw-2853	935	15	interviews	interview	NOUN
taxlaw-2853	935	16	,	,	PUNCT
taxlaw-2853	935	17	students	student	NOUN
taxlaw-2853	935	18	can	can	AUX
taxlaw-2853	935	19	share	share	VERB
taxlaw-2853	935	20	their	their	PRON
taxlaw-2853	935	21	experiences	experience	NOUN
taxlaw-2853	935	22	,	,	PUNCT
taxlaw-2853	935	23	which	which	PRON
taxlaw-2853	935	24	are	be	AUX
taxlaw-2853	935	25	likely	likely	ADJ
taxlaw-2853	935	26	to	to	PART
taxlaw-2853	935	27	be	be	AUX
taxlaw-2853	935	28	very	very	ADV
taxlaw-2853	935	29	diverse	diverse	ADJ
taxlaw-2853	935	30	,	,	PUNCT
taxlaw-2853	935	31	and	and	CCONJ
taxlaw-2853	935	32	the	the	DET
taxlaw-2853	935	33	professor	professor	NOUN
taxlaw-2853	935	34	can	can	AUX
taxlaw-2853	935	35	reframe	reframe	VERB
taxlaw-2853	935	36	the	the	DET
taxlaw-2853	935	37	inquiry	inquiry	NOUN
taxlaw-2853	935	38	in	in	ADP
taxlaw-2853	935	39	light	light	NOUN
taxlaw-2853	935	40	of	of	ADP
taxlaw-2853	935	41	the	the	DET
taxlaw-2853	935	42	experiences	experience	NOUN
taxlaw-2853	935	43	that	that	SCONJ
taxlaw-2853	935	44	the	the	DET
taxlaw-2853	935	45	students	student	NOUN
taxlaw-2853	935	46	shared	share	VERB
taxlaw-2853	935	47	.	.	PUNCT
taxlaw-2853	936	1	3	3	X
taxlaw-2853	936	2	.	.	X
taxlaw-2853	936	3	role	role	NOUN
taxlaw-2853	936	4	-	-	PUNCT
taxlaw-2853	936	5	play	play	VERB
taxlaw-2853	936	6	various	various	ADJ
taxlaw-2853	936	7	role	role	NOUN
taxlaw-2853	936	8	-	-	PUNCT
taxlaw-2853	936	9	play	play	NOUN
taxlaw-2853	936	10	situations	situation	NOUN
taxlaw-2853	936	11	could	could	AUX
taxlaw-2853	936	12	be	be	AUX
taxlaw-2853	936	13	created	create	VERB
taxlaw-2853	936	14	in	in	ADP
taxlaw-2853	936	15	order	order	NOUN
taxlaw-2853	936	16	to	to	PART
taxlaw-2853	936	17	push	push	VERB
taxlaw-2853	936	18	students	student	NOUN
taxlaw-2853	936	19	to	to	PART
taxlaw-2853	936	20	articulate	articulate	VERB
taxlaw-2853	936	21	what	what	PRON
taxlaw-2853	936	22	they	they	PRON
taxlaw-2853	936	23	have	have	VERB
taxlaw-2853	936	24	learned.227	learned.227	NOUN
taxlaw-2853	936	25	for	for	ADP
taxlaw-2853	936	26	example	example	NOUN
taxlaw-2853	936	27	,	,	PUNCT
taxlaw-2853	936	28	students	student	NOUN
taxlaw-2853	936	29	could	could	AUX
taxlaw-2853	936	30	role	role	VERB
taxlaw-2853	936	31	-	-	PUNCT
taxlaw-2853	936	32	play	play	VERB
taxlaw-2853	936	33	scenarios	scenario	NOUN
taxlaw-2853	936	34	in	in	ADP
taxlaw-2853	936	35	which	which	PRON
taxlaw-2853	936	36	the	the	DET
taxlaw-2853	936	37	student	student	NOUN
taxlaw-2853	936	38	is	be	AUX
taxlaw-2853	936	39	asked	ask	VERB
taxlaw-2853	936	40	,	,	PUNCT
taxlaw-2853	936	41	in	in	ADP
taxlaw-2853	936	42	an	an	DET
taxlaw-2853	936	43	interview	interview	NOUN
taxlaw-2853	936	44	,	,	PUNCT
taxlaw-2853	936	45	to	to	PART
taxlaw-2853	936	46	describe	describe	VERB
taxlaw-2853	936	47	the	the	DET
taxlaw-2853	936	48	type	type	NOUN
taxlaw-2853	936	49	of	of	ADP
taxlaw-2853	936	50	lawyer	lawyer	NOUN
taxlaw-2853	936	51	she	she	PRON
taxlaw-2853	936	52	is	be	AUX
taxlaw-2853	936	53	or	or	CCONJ
taxlaw-2853	936	54	to	to	PART
taxlaw-2853	936	55	describe	describe	VERB
taxlaw-2853	936	56	how	how	SCONJ
taxlaw-2853	936	57	she	she	PRON
taxlaw-2853	936	58	approaches	approach	VERB
taxlaw-2853	936	59	her	her	PRON
taxlaw-2853	936	60	role	role	NOUN
taxlaw-2853	936	61	as	as	ADP
taxlaw-2853	936	62	a	a	DET
taxlaw-2853	936	63	lawyer	lawyer	NOUN
taxlaw-2853	936	64	.	.	PUNCT
taxlaw-2853	937	1	this	this	DET
taxlaw-2853	937	2	interview	interview	NOUN
taxlaw-2853	937	3	could	could	AUX
taxlaw-2853	937	4	be	be	AUX
taxlaw-2853	937	5	with	with	ADP
taxlaw-2853	937	6	a	a	DET
taxlaw-2853	937	7	prospective	prospective	ADJ
taxlaw-2853	937	8	employer	employer	NOUN
taxlaw-2853	937	9	,	,	PUNCT
taxlaw-2853	937	10	with	with	ADP
taxlaw-2853	937	11	a	a	DET
taxlaw-2853	937	12	client	client	NOUN
taxlaw-2853	937	13	,	,	PUNCT
taxlaw-2853	937	14	or	or	CCONJ
taxlaw-2853	937	15	with	with	ADP
taxlaw-2853	937	16	the	the	DET
taxlaw-2853	937	17	media	medium	NOUN
taxlaw-2853	937	18	(	(	PUNCT
taxlaw-2853	937	19	e.g.	e.g.	ADV
taxlaw-2853	937	20	,	,	PUNCT
taxlaw-2853	937	21	a	a	DET
taxlaw-2853	937	22	bar	bar	NOUN
taxlaw-2853	937	23	journal	journal	NOUN
taxlaw-2853	937	24	writer	writer	NOUN
taxlaw-2853	937	25	doing	do	VERB
taxlaw-2853	937	26	a	a	DET
taxlaw-2853	937	27	profile	profile	NOUN
taxlaw-2853	937	28	on	on	ADP
taxlaw-2853	937	29	the	the	DET
taxlaw-2853	937	30	lawyer	lawyer	NOUN
taxlaw-2853	937	31	)	)	PUNCT
taxlaw-2853	937	32	.	.	PUNCT
taxlaw-2853	938	1	the	the	DET
taxlaw-2853	938	2	professor	professor	NOUN
taxlaw-2853	938	3	or	or	CCONJ
taxlaw-2853	938	4	another	another	DET
taxlaw-2853	938	5	student	student	NOUN
taxlaw-2853	938	6	can	can	AUX
taxlaw-2853	938	7	serve	serve	VERB
taxlaw-2853	938	8	as	as	ADP
taxlaw-2853	938	9	the	the	DET
taxlaw-2853	938	10	interviewer	interviewer	NOUN
taxlaw-2853	938	11	,	,	PUNCT
taxlaw-2853	938	12	asking	ask	VERB
taxlaw-2853	938	13	follow	follow	NOUN
taxlaw-2853	938	14	-	-	PUNCT
taxlaw-2853	938	15	up	up	ADP
taxlaw-2853	938	16	questions	question	NOUN
taxlaw-2853	938	17	where	where	SCONJ
taxlaw-2853	938	18	appropriate	appropriate	ADJ
taxlaw-2853	938	19	.	.	PUNCT
taxlaw-2853	939	1	in	in	ADP
taxlaw-2853	939	2	addition	addition	NOUN
taxlaw-2853	939	3	,	,	PUNCT
taxlaw-2853	939	4	students	student	NOUN
taxlaw-2853	939	5	could	could	AUX
taxlaw-2853	939	6	role	role	VERB
taxlaw-2853	939	7	-	-	PUNCT
taxlaw-2853	939	8	play	play	NOUN
taxlaw-2853	939	9	in	in	ADP
taxlaw-2853	939	10	a	a	DET
taxlaw-2853	939	11	scenario	scenario	NOUN
taxlaw-2853	939	12	that	that	PRON
taxlaw-2853	939	13	tests	test	VERB
taxlaw-2853	939	14	a	a	DET
taxlaw-2853	939	15	lawyer	lawyer	NOUN
taxlaw-2853	939	16	’s	’s	PART
taxlaw-2853	939	17	ability	ability	NOUN
taxlaw-2853	939	18	to	to	PART
taxlaw-2853	939	19	implement	implement	VERB
taxlaw-2853	939	20	her	her	PRON
taxlaw-2853	939	21	ethical	ethical	ADJ
taxlaw-2853	939	22	professional	professional	NOUN
taxlaw-2853	939	23	identity.228	identity.228	PROPN
taxlaw-2853	939	24	the	the	DET
taxlaw-2853	939	25	more	more	ADV
taxlaw-2853	939	26	realistic	realistic	ADJ
taxlaw-2853	939	27	the	the	DET
taxlaw-2853	939	28	professor	professor	NOUN
taxlaw-2853	939	29	can	can	AUX
taxlaw-2853	939	30	make	make	VERB
taxlaw-2853	939	31	the	the	DET
taxlaw-2853	939	32	role	role	NOUN
taxlaw-2853	939	33	-	-	PUNCT
taxlaw-2853	939	34	play	play	NOUN
taxlaw-2853	939	35	scenario	scenario	NOUN
taxlaw-2853	939	36	,	,	PUNCT
taxlaw-2853	939	37	the	the	DET
taxlaw-2853	939	38	more	more	ADV
taxlaw-2853	939	39	powerful	powerful	ADJ
taxlaw-2853	939	40	the	the	DET
taxlaw-2853	939	41	experience	experience	NOUN
taxlaw-2853	939	42	is	be	AUX
taxlaw-2853	939	43	likely	likely	ADJ
taxlaw-2853	939	44	to	to	PART
taxlaw-2853	939	45	be	be	AUX
taxlaw-2853	939	46	for	for	ADP
taxlaw-2853	939	47	the	the	DET
taxlaw-2853	939	48	student	student	NOUN
taxlaw-2853	939	49	and	and	CCONJ
taxlaw-2853	939	50	for	for	ADP
taxlaw-2853	939	51	any	any	DET
taxlaw-2853	939	52	other	other	ADJ
taxlaw-2853	939	53	students	student	NOUN
taxlaw-2853	939	54	who	who	PRON
taxlaw-2853	939	55	are	be	AUX
taxlaw-2853	939	56	watching	watch	VERB
taxlaw-2853	939	57	.	.	PUNCT
taxlaw-2853	940	1	an	an	DET
taxlaw-2853	940	2	alternate	alternate	ADJ
taxlaw-2853	940	3	approach	approach	NOUN
taxlaw-2853	940	4	would	would	AUX
taxlaw-2853	940	5	be	be	AUX
taxlaw-2853	940	6	to	to	PART
taxlaw-2853	940	7	ask	ask	VERB
taxlaw-2853	940	8	students	student	NOUN
taxlaw-2853	940	9	to	to	PART
taxlaw-2853	940	10	write	write	VERB
taxlaw-2853	940	11	a	a	DET
taxlaw-2853	940	12	script	script	NOUN
taxlaw-2853	940	13	for	for	ADP
taxlaw-2853	940	14	the	the	DET
taxlaw-2853	940	15	particular	particular	ADJ
taxlaw-2853	940	16	scenario	scenario	NOUN
taxlaw-2853	940	17	in	in	ADP
taxlaw-2853	940	18	which	which	PRON
taxlaw-2853	940	19	the	the	DET
taxlaw-2853	940	20	junior	junior	ADJ
taxlaw-2853	940	21	lawyer	lawyer	NOUN
taxlaw-2853	940	22	interacts	interact	VERB
taxlaw-2853	940	23	with	with	ADP
taxlaw-2853	940	24	the	the	DET
taxlaw-2853	940	25	client	client	NOUN
taxlaw-2853	940	26	or	or	CCONJ
taxlaw-2853	940	27	a	a	DET
taxlaw-2853	940	28	senior	senior	ADJ
taxlaw-2853	940	29	lawyer.229	lawyer.229	NOUN
taxlaw-2853	940	30	the	the	DET
taxlaw-2853	940	31	students	student	NOUN
taxlaw-2853	940	32	could	could	AUX
taxlaw-2853	940	33	be	be	AUX
taxlaw-2853	940	34	encouraged	encourage	VERB
taxlaw-2853	940	35	to	to	PART
taxlaw-2853	940	36	make	make	VERB
taxlaw-2853	940	37	the	the	DET
taxlaw-2853	940	38	scenario	scenario	NOUN
taxlaw-2853	940	39	as	as	ADP
taxlaw-2853	940	40	226	226	NUM
taxlaw-2853	940	41	crystal	crystal	NOUN
taxlaw-2853	940	42	,	,	PUNCT
taxlaw-2853	940	43	supra	supra	PROPN
taxlaw-2853	940	44	note	note	NOUN
taxlaw-2853	940	45	39	39	NUM
taxlaw-2853	940	46	,	,	PUNCT
taxlaw-2853	940	47	at	at	ADP
taxlaw-2853	940	48	1248	1248	NUM
taxlaw-2853	940	49	.	.	PUNCT
taxlaw-2853	941	1	227	227	NUM
taxlaw-2853	941	2	scott	scott	PROPN
taxlaw-2853	941	3	fruehwald	fruehwald	PROPN
taxlaw-2853	941	4	recommends	recommend	VERB
taxlaw-2853	941	5	this	this	DET
taxlaw-2853	941	6	approach	approach	NOUN
taxlaw-2853	941	7	.	.	PUNCT
taxlaw-2853	942	1	see	see	VERB
taxlaw-2853	942	2	fruehwald	fruehwald	ADJ
taxlaw-2853	942	3	,	,	PUNCT
taxlaw-2853	942	4	supra	supra	ADJ
taxlaw-2853	942	5	note	note	NOUN
taxlaw-2853	942	6	4	4	NUM
taxlaw-2853	942	7	,	,	PUNCT
taxlaw-2853	942	8	at	at	ADP
taxlaw-2853	942	9	27	27	NUM
taxlaw-2853	942	10	;	;	PUNCT
taxlaw-2853	942	11	fruehwald	fruehwald	ADJ
taxlaw-2853	942	12	,	,	PUNCT
taxlaw-2853	942	13	supra	supra	ADJ
taxlaw-2853	942	14	note	note	NOUN
taxlaw-2853	942	15	4	4	NUM
taxlaw-2853	942	16	,	,	PUNCT
taxlaw-2853	942	17	at	at	ADP
taxlaw-2853	942	18	226	226	NUM
taxlaw-2853	942	19	.	.	PUNCT
taxlaw-2853	943	1	228	228	NUM
taxlaw-2853	943	2	see	see	VERB
taxlaw-2853	943	3	,	,	PUNCT
taxlaw-2853	943	4	e.g.	e.g.	ADV
taxlaw-2853	943	5	,	,	PUNCT
taxlaw-2853	943	6	appendix	appendix	VERB
taxlaw-2853	943	7	a	a	PRON
taxlaw-2853	943	8	(	(	PUNCT
taxlaw-2853	943	9	providing	provide	VERB
taxlaw-2853	943	10	a	a	DET
taxlaw-2853	943	11	few	few	ADJ
taxlaw-2853	943	12	such	such	ADJ
taxlaw-2853	943	13	scenarios	scenario	NOUN
taxlaw-2853	943	14	that	that	PRON
taxlaw-2853	943	15	could	could	AUX
taxlaw-2853	943	16	be	be	AUX
taxlaw-2853	943	17	turned	turn	VERB
taxlaw-2853	943	18	into	into	ADP
taxlaw-2853	943	19	role	role	NOUN
taxlaw-2853	943	20	-	-	PUNCT
taxlaw-2853	943	21	plays	play	NOUN
taxlaw-2853	943	22	)	)	PUNCT
taxlaw-2853	943	23	.	.	PUNCT
taxlaw-2853	944	1	229	229	NUM
taxlaw-2853	944	2	see	see	VERB
taxlaw-2853	944	3	daicoff	daicoff	NOUN
taxlaw-2853	944	4	,	,	PUNCT
taxlaw-2853	944	5	supra	supra	PROPN
taxlaw-2853	944	6	note	note	NOUN
taxlaw-2853	944	7	4	4	NUM
taxlaw-2853	944	8	,	,	PUNCT
taxlaw-2853	944	9	at	at	ADP
taxlaw-2853	944	10	214	214	NUM
taxlaw-2853	944	11	-	-	SYM
taxlaw-2853	944	12	16	16	NUM
taxlaw-2853	944	13	.	.	PUNCT
taxlaw-2853	945	1	george	george	PROPN
taxlaw-2853	945	2	cooper	cooper	PROPN
taxlaw-2853	945	3	’s	’s	PART
taxlaw-2853	945	4	article	article	NOUN
taxlaw-2853	945	5	reflects	reflect	VERB
taxlaw-2853	945	6	a	a	DET
taxlaw-2853	945	7	version	version	NOUN
taxlaw-2853	945	8	of	of	ADP
taxlaw-2853	945	9	this	this	DET
taxlaw-2853	945	10	type	type	NOUN
taxlaw-2853	945	11	of	of	ADP
taxlaw-2853	945	12	project	project	NOUN
taxlaw-2853	945	13	,	,	PUNCT
taxlaw-2853	945	14	and	and	CCONJ
taxlaw-2853	945	15	this	this	DET
taxlaw-2853	945	16	article	article	NOUN
taxlaw-2853	945	17	could	could	AUX
taxlaw-2853	945	18	be	be	AUX
taxlaw-2853	945	19	updated	update	VERB
taxlaw-2853	945	20	for	for	ADP
taxlaw-2853	945	21	today	today	NOUN
taxlaw-2853	945	22	’s	’s	PART
taxlaw-2853	945	23	tax	tax	NOUN
taxlaw-2853	945	24	laws	law	NOUN
taxlaw-2853	945	25	and	and	CCONJ
taxlaw-2853	945	26	tax	tax	NOUN
taxlaw-2853	945	27	advising	advise	VERB
taxlaw-2853	945	28	environment	environment	NOUN
taxlaw-2853	945	29	.	.	PUNCT
taxlaw-2853	946	1	cooper	cooper	PROPN
taxlaw-2853	946	2	,	,	PUNCT
taxlaw-2853	946	3	supra	supra	PROPN
taxlaw-2853	946	4	note	note	PROPN
taxlaw-2853	946	5	223	223	NUM
taxlaw-2853	946	6	.	.	PUNCT
taxlaw-2853	946	7	260	260	NUM
taxlaw-2853	946	8	columbia	columbia	PROPN
taxlaw-2853	946	9	journal	journal	PROPN
taxlaw-2853	946	10	of	of	ADP
taxlaw-2853	946	11	tax	tax	NOUN
taxlaw-2853	946	12	law	law	NOUN
taxlaw-2853	947	1	[	[	X
taxlaw-2853	947	2	vol.8:215	vol.8:215	ADP
taxlaw-2853	947	3	difficult	difficult	ADJ
taxlaw-2853	947	4	but	but	CCONJ
taxlaw-2853	947	5	as	as	ADV
taxlaw-2853	947	6	realistic	realistic	ADJ
taxlaw-2853	947	7	as	as	ADP
taxlaw-2853	947	8	possible	possible	ADJ
taxlaw-2853	947	9	for	for	ADP
taxlaw-2853	947	10	the	the	DET
taxlaw-2853	947	11	junior	junior	ADJ
taxlaw-2853	947	12	lawyer	lawyer	NOUN
taxlaw-2853	947	13	and	and	CCONJ
taxlaw-2853	947	14	to	to	PART
taxlaw-2853	947	15	try	try	VERB
taxlaw-2853	947	16	to	to	PART
taxlaw-2853	947	17	provide	provide	VERB
taxlaw-2853	947	18	the	the	DET
taxlaw-2853	947	19	junior	junior	ADJ
taxlaw-2853	947	20	lawyer	lawyer	NOUN
taxlaw-2853	947	21	with	with	ADP
taxlaw-2853	947	22	the	the	DET
taxlaw-2853	947	23	words	word	NOUN
taxlaw-2853	947	24	to	to	PART
taxlaw-2853	947	25	respond	respond	VERB
taxlaw-2853	947	26	.	.	PUNCT
taxlaw-2853	948	1	students	student	NOUN
taxlaw-2853	948	2	could	could	AUX
taxlaw-2853	948	3	then	then	ADV
taxlaw-2853	948	4	perform	perform	VERB
taxlaw-2853	948	5	the	the	DET
taxlaw-2853	948	6	script	script	NOUN
taxlaw-2853	948	7	for	for	ADP
taxlaw-2853	948	8	the	the	DET
taxlaw-2853	948	9	class	class	NOUN
taxlaw-2853	948	10	.	.	PUNCT
taxlaw-2853	949	1	because	because	SCONJ
taxlaw-2853	949	2	role	role	NOUN
taxlaw-2853	949	3	-	-	PUNCT
taxlaw-2853	949	4	playing	playing	NOUN
taxlaw-2853	949	5	requires	require	VERB
taxlaw-2853	949	6	that	that	SCONJ
taxlaw-2853	949	7	students	student	NOUN
taxlaw-2853	949	8	actually	actually	ADV
taxlaw-2853	949	9	inhabit	inhabit	VERB
taxlaw-2853	949	10	the	the	DET
taxlaw-2853	949	11	role	role	NOUN
taxlaw-2853	949	12	of	of	ADP
taxlaw-2853	949	13	the	the	DET
taxlaw-2853	949	14	junior	junior	ADJ
taxlaw-2853	949	15	lawyer	lawyer	NOUN
taxlaw-2853	949	16	,	,	PUNCT
taxlaw-2853	949	17	this	this	PRON
taxlaw-2853	949	18	can	can	AUX
taxlaw-2853	949	19	be	be	AUX
taxlaw-2853	949	20	more	more	ADV
taxlaw-2853	949	21	realistic	realistic	ADJ
taxlaw-2853	949	22	,	,	PUNCT
taxlaw-2853	949	23	challenging	challenging	ADJ
taxlaw-2853	949	24	,	,	PUNCT
taxlaw-2853	949	25	and	and	CCONJ
taxlaw-2853	949	26	impactful	impactful	ADJ
taxlaw-2853	949	27	than	than	ADP
taxlaw-2853	949	28	merely	merely	ADV
taxlaw-2853	949	29	engaging	engage	VERB
taxlaw-2853	949	30	in	in	ADP
taxlaw-2853	949	31	a	a	DET
taxlaw-2853	949	32	discussion	discussion	NOUN
taxlaw-2853	949	33	about	about	ADP
taxlaw-2853	949	34	how	how	SCONJ
taxlaw-2853	949	35	the	the	DET
taxlaw-2853	949	36	junior	junior	ADJ
taxlaw-2853	949	37	lawyer	lawyer	NOUN
taxlaw-2853	949	38	could	could	AUX
taxlaw-2853	949	39	or	or	CCONJ
taxlaw-2853	949	40	should	should	AUX
taxlaw-2853	949	41	respond	respond	VERB
taxlaw-2853	949	42	in	in	ADP
taxlaw-2853	949	43	a	a	DET
taxlaw-2853	949	44	particular	particular	ADJ
taxlaw-2853	949	45	situation	situation	NOUN
taxlaw-2853	949	46	.	.	PUNCT
taxlaw-2853	950	1	4	4	X
taxlaw-2853	950	2	.	.	X
taxlaw-2853	950	3	reflection	reflection	NOUN
taxlaw-2853	950	4	essays	essay	NOUN
taxlaw-2853	950	5	in	in	ADP
taxlaw-2853	950	6	addition	addition	NOUN
taxlaw-2853	950	7	,	,	PUNCT
taxlaw-2853	950	8	students	student	NOUN
taxlaw-2853	950	9	could	could	AUX
taxlaw-2853	950	10	be	be	AUX
taxlaw-2853	950	11	required	require	VERB
taxlaw-2853	950	12	to	to	PART
taxlaw-2853	950	13	write	write	VERB
taxlaw-2853	950	14	reflection	reflection	NOUN
taxlaw-2853	950	15	papers	paper	NOUN
taxlaw-2853	950	16	in	in	ADP
taxlaw-2853	950	17	response	response	NOUN
taxlaw-2853	950	18	to	to	ADP
taxlaw-2853	950	19	one	one	NUM
taxlaw-2853	950	20	or	or	CCONJ
taxlaw-2853	950	21	more	more	ADJ
taxlaw-2853	950	22	components	component	NOUN
taxlaw-2853	950	23	of	of	ADP
taxlaw-2853	950	24	the	the	DET
taxlaw-2853	950	25	exercise.230	exercise.230	PROPN
taxlaw-2853	950	26	these	these	PRON
taxlaw-2853	950	27	can	can	AUX
taxlaw-2853	950	28	be	be	AUX
taxlaw-2853	950	29	in	in	ADP
taxlaw-2853	950	30	response	response	NOUN
taxlaw-2853	950	31	to	to	ADP
taxlaw-2853	950	32	particular	particular	ADJ
taxlaw-2853	950	33	prompts	prompt	NOUN
taxlaw-2853	950	34	,	,	PUNCT
taxlaw-2853	950	35	or	or	CCONJ
taxlaw-2853	950	36	they	they	PRON
taxlaw-2853	950	37	can	can	AUX
taxlaw-2853	950	38	be	be	AUX
taxlaw-2853	950	39	open	open	ADJ
taxlaw-2853	950	40	-	-	PUNCT
taxlaw-2853	950	41	ended	ended	ADJ
taxlaw-2853	950	42	,	,	PUNCT
taxlaw-2853	950	43	merely	merely	ADV
taxlaw-2853	950	44	asking	ask	VERB
taxlaw-2853	950	45	students	student	NOUN
taxlaw-2853	950	46	to	to	PART
taxlaw-2853	950	47	reflect	reflect	VERB
taxlaw-2853	950	48	on	on	ADP
taxlaw-2853	950	49	what	what	PRON
taxlaw-2853	950	50	the	the	DET
taxlaw-2853	950	51	exercise	exercise	NOUN
taxlaw-2853	950	52	meant	mean	VERB
taxlaw-2853	950	53	to	to	ADP
taxlaw-2853	950	54	them	they	PRON
taxlaw-2853	950	55	.	.	PUNCT
taxlaw-2853	951	1	reflection	reflection	NOUN
taxlaw-2853	951	2	essays	essay	NOUN
taxlaw-2853	951	3	can	can	AUX
taxlaw-2853	951	4	help	help	VERB
taxlaw-2853	951	5	ensure	ensure	VERB
taxlaw-2853	951	6	that	that	SCONJ
taxlaw-2853	951	7	each	each	DET
taxlaw-2853	951	8	student	student	NOUN
taxlaw-2853	951	9	is	be	AUX
taxlaw-2853	951	10	actively	actively	ADV
taxlaw-2853	951	11	engaging	engage	VERB
taxlaw-2853	951	12	with	with	ADP
taxlaw-2853	951	13	the	the	DET
taxlaw-2853	951	14	material	material	NOUN
taxlaw-2853	951	15	.	.	PUNCT
taxlaw-2853	952	1	further	far	ADV
taxlaw-2853	952	2	,	,	PUNCT
taxlaw-2853	952	3	if	if	SCONJ
taxlaw-2853	952	4	the	the	DET
taxlaw-2853	952	5	exercise	exercise	NOUN
taxlaw-2853	952	6	is	be	AUX
taxlaw-2853	952	7	broken	break	VERB
taxlaw-2853	952	8	up	up	ADP
taxlaw-2853	952	9	over	over	ADP
taxlaw-2853	952	10	time	time	NOUN
taxlaw-2853	952	11	(	(	PUNCT
taxlaw-2853	952	12	e.g.	e.g.	ADV
taxlaw-2853	952	13	,	,	PUNCT
taxlaw-2853	952	14	part	part	NOUN
taxlaw-2853	952	15	1	1	NUM
taxlaw-2853	952	16	is	be	AUX
taxlaw-2853	952	17	done	do	VERB
taxlaw-2853	952	18	in	in	ADP
taxlaw-2853	952	19	the	the	DET
taxlaw-2853	952	20	first	first	ADJ
taxlaw-2853	952	21	half	half	NOUN
taxlaw-2853	952	22	of	of	ADP
taxlaw-2853	952	23	the	the	DET
taxlaw-2853	952	24	semester	semester	NOUN
taxlaw-2853	952	25	and	and	CCONJ
taxlaw-2853	952	26	part	part	NOUN
taxlaw-2853	952	27	2	2	NUM
taxlaw-2853	952	28	is	be	AUX
taxlaw-2853	952	29	done	do	VERB
taxlaw-2853	952	30	in	in	ADP
taxlaw-2853	952	31	the	the	DET
taxlaw-2853	952	32	second	second	ADJ
taxlaw-2853	952	33	half	half	NOUN
taxlaw-2853	952	34	of	of	ADP
taxlaw-2853	952	35	the	the	DET
taxlaw-2853	952	36	semester	semester	NOUN
taxlaw-2853	952	37	)	)	PUNCT
taxlaw-2853	952	38	and	and	CCONJ
taxlaw-2853	952	39	if	if	SCONJ
taxlaw-2853	952	40	students	student	NOUN
taxlaw-2853	952	41	complete	complete	VERB
taxlaw-2853	952	42	reflection	reflection	NOUN
taxlaw-2853	952	43	essays	essay	NOUN
taxlaw-2853	952	44	for	for	ADP
taxlaw-2853	952	45	each	each	DET
taxlaw-2853	952	46	part	part	NOUN
taxlaw-2853	952	47	,	,	PUNCT
taxlaw-2853	952	48	the	the	DET
taxlaw-2853	952	49	essays	essay	NOUN
taxlaw-2853	952	50	may	may	AUX
taxlaw-2853	952	51	also	also	ADV
taxlaw-2853	952	52	help	help	VERB
taxlaw-2853	952	53	the	the	DET
taxlaw-2853	952	54	professor	professor	NOUN
taxlaw-2853	952	55	to	to	PART
taxlaw-2853	952	56	see	see	VERB
taxlaw-2853	952	57	the	the	DET
taxlaw-2853	952	58	extent	extent	NOUN
taxlaw-2853	952	59	to	to	PART
taxlaw-2853	952	60	which	which	PRON
taxlaw-2853	952	61	the	the	DET
taxlaw-2853	952	62	student	student	NOUN
taxlaw-2853	952	63	is	be	AUX
taxlaw-2853	952	64	growing	grow	VERB
taxlaw-2853	952	65	and	and	CCONJ
taxlaw-2853	952	66	deepening	deepen	VERB
taxlaw-2853	952	67	her	her	PRON
taxlaw-2853	952	68	learning	learning	NOUN
taxlaw-2853	952	69	over	over	ADP
taxlaw-2853	952	70	time	time	NOUN
taxlaw-2853	952	71	.	.	PUNCT
taxlaw-2853	953	1	5	5	X
taxlaw-2853	953	2	.	.	X
taxlaw-2853	953	3	a	a	DET
taxlaw-2853	953	4	stand	stand	VERB
taxlaw-2853	953	5	-	-	PUNCT
taxlaw-2853	953	6	alone	alone	ADJ
taxlaw-2853	953	7	course	course	NOUN
taxlaw-2853	953	8	the	the	DET
taxlaw-2853	953	9	exercise	exercise	NOUN
taxlaw-2853	953	10	described	describe	VERB
taxlaw-2853	953	11	herein	herein	NOUN
taxlaw-2853	953	12	,	,	PUNCT
taxlaw-2853	953	13	together	together	ADV
taxlaw-2853	953	14	with	with	ADP
taxlaw-2853	953	15	some	some	PRON
taxlaw-2853	953	16	of	of	ADP
taxlaw-2853	953	17	the	the	DET
taxlaw-2853	953	18	foregoing	forego	VERB
taxlaw-2853	953	19	ideas	idea	NOUN
taxlaw-2853	953	20	about	about	ADP
taxlaw-2853	953	21	additional	additional	ADJ
taxlaw-2853	953	22	strategies	strategy	NOUN
taxlaw-2853	953	23	for	for	ADP
taxlaw-2853	953	24	deepening	deepen	VERB
taxlaw-2853	953	25	learning	learning	NOUN
taxlaw-2853	953	26	,	,	PUNCT
taxlaw-2853	953	27	could	could	AUX
taxlaw-2853	953	28	constitute	constitute	VERB
taxlaw-2853	953	29	a	a	DET
taxlaw-2853	953	30	stand	stand	VERB
taxlaw-2853	953	31	-	-	PUNCT
taxlaw-2853	953	32	alone	alone	ADJ
taxlaw-2853	953	33	course	course	NOUN
taxlaw-2853	953	34	on	on	ADP
taxlaw-2853	953	35	ethical	ethical	ADJ
taxlaw-2853	953	36	professional	professional	ADJ
taxlaw-2853	953	37	identity	identity	NOUN
taxlaw-2853	953	38	in	in	ADP
taxlaw-2853	953	39	tax	tax	NOUN
taxlaw-2853	953	40	.	.	PUNCT
taxlaw-2853	954	1	there	there	PRON
taxlaw-2853	954	2	are	be	VERB
taxlaw-2853	954	3	models	model	NOUN
taxlaw-2853	954	4	for	for	ADP
taxlaw-2853	954	5	stand	stand	VERB
taxlaw-2853	954	6	-	-	PUNCT
taxlaw-2853	954	7	alone	alone	ADV
taxlaw-2853	954	8	professional	professional	ADJ
taxlaw-2853	954	9	identity	identity	NOUN
taxlaw-2853	954	10	formation	formation	NOUN
taxlaw-2853	954	11	courses,231	courses,231	ADJ
taxlaw-2853	954	12	and	and	CCONJ
taxlaw-2853	954	13	a	a	DET
taxlaw-2853	954	14	course	course	NOUN
taxlaw-2853	954	15	could	could	AUX
taxlaw-2853	954	16	be	be	AUX
taxlaw-2853	954	17	created	create	VERB
taxlaw-2853	954	18	for	for	ADP
taxlaw-2853	954	19	students	student	NOUN
taxlaw-2853	954	20	who	who	PRON
taxlaw-2853	954	21	are	be	AUX
taxlaw-2853	954	22	interested	interested	ADJ
taxlaw-2853	954	23	in	in	ADP
taxlaw-2853	954	24	careers	career	NOUN
taxlaw-2853	954	25	in	in	ADP
taxlaw-2853	954	26	tax	tax	NOUN
taxlaw-2853	954	27	.	.	PUNCT
taxlaw-2853	955	1	alternatively	alternatively	ADV
taxlaw-2853	955	2	,	,	PUNCT
taxlaw-2853	955	3	an	an	DET
taxlaw-2853	955	4	institution	institution	NOUN
taxlaw-2853	955	5	could	could	AUX
taxlaw-2853	955	6	create	create	VERB
taxlaw-2853	955	7	a	a	DET
taxlaw-2853	955	8	two	two	NUM
taxlaw-2853	955	9	-	-	PUNCT
taxlaw-2853	955	10	part	part	NOUN
taxlaw-2853	955	11	course	course	NOUN
taxlaw-2853	955	12	,	,	PUNCT
taxlaw-2853	955	13	where	where	SCONJ
taxlaw-2853	955	14	the	the	DET
taxlaw-2853	955	15	first	first	ADJ
taxlaw-2853	955	16	part	part	NOUN
taxlaw-2853	955	17	of	of	ADP
taxlaw-2853	955	18	the	the	DET
taxlaw-2853	955	19	course	course	NOUN
taxlaw-2853	955	20	is	be	AUX
taxlaw-2853	955	21	for	for	ADP
taxlaw-2853	955	22	a	a	DET
taxlaw-2853	955	23	large	large	ADJ
taxlaw-2853	955	24	group	group	NOUN
taxlaw-2853	955	25	of	of	ADP
taxlaw-2853	955	26	students	student	NOUN
taxlaw-2853	955	27	and	and	CCONJ
taxlaw-2853	955	28	addresses	address	NOUN
taxlaw-2853	955	29	professional	professional	ADJ
taxlaw-2853	955	30	identity	identity	NOUN
taxlaw-2853	955	31	issues	issue	NOUN
taxlaw-2853	955	32	generally	generally	ADV
taxlaw-2853	955	33	,	,	PUNCT
taxlaw-2853	955	34	and	and	CCONJ
taxlaw-2853	955	35	where	where	SCONJ
taxlaw-2853	955	36	the	the	DET
taxlaw-2853	955	37	second	second	ADJ
taxlaw-2853	955	38	part	part	NOUN
taxlaw-2853	955	39	of	of	ADP
taxlaw-2853	955	40	the	the	DET
taxlaw-2853	955	41	course	course	NOUN
taxlaw-2853	955	42	breaks	break	VERB
taxlaw-2853	955	43	students	student	NOUN
taxlaw-2853	955	44	into	into	ADP
taxlaw-2853	955	45	smaller	small	ADJ
taxlaw-2853	955	46	groups	group	NOUN
taxlaw-2853	955	47	by	by	ADP
taxlaw-2853	955	48	practice	practice	NOUN
taxlaw-2853	955	49	-	-	PUNCT
taxlaw-2853	955	50	area	area	NOUN
taxlaw-2853	955	51	interest	interest	NOUN
taxlaw-2853	955	52	(	(	PUNCT
taxlaw-2853	955	53	e.g.	e.g.	ADV
taxlaw-2853	955	54	,	,	PUNCT
taxlaw-2853	955	55	tax	tax	NOUN
taxlaw-2853	955	56	)	)	PUNCT
taxlaw-2853	955	57	in	in	ADP
taxlaw-2853	955	58	order	order	NOUN
taxlaw-2853	955	59	to	to	PART
taxlaw-2853	955	60	grapple	grapple	VERB
taxlaw-2853	955	61	with	with	ADP
taxlaw-2853	955	62	professional	professional	ADJ
taxlaw-2853	955	63	identity	identity	NOUN
taxlaw-2853	955	64	issues	issue	NOUN
taxlaw-2853	955	65	that	that	PRON
taxlaw-2853	955	66	might	might	AUX
taxlaw-2853	955	67	arise	arise	VERB
taxlaw-2853	955	68	in	in	ADP
taxlaw-2853	955	69	the	the	DET
taxlaw-2853	955	70	subject	subject	ADJ
taxlaw-2853	955	71	-	-	PUNCT
taxlaw-2853	955	72	specific	specific	ADJ
taxlaw-2853	955	73	context	context	NOUN
taxlaw-2853	955	74	.	.	PUNCT
taxlaw-2853	956	1	the	the	DET
taxlaw-2853	956	2	experience	experience	NOUN
taxlaw-2853	956	3	of	of	ADP
taxlaw-2853	956	4	a	a	DET
taxlaw-2853	956	5	stand	stand	VERB
taxlaw-2853	956	6	-	-	PUNCT
taxlaw-2853	956	7	alone	alone	ADJ
taxlaw-2853	956	8	professional	professional	ADJ
taxlaw-2853	956	9	identity	identity	NOUN
taxlaw-2853	956	10	course	course	NOUN
taxlaw-2853	956	11	(	(	PUNCT
taxlaw-2853	956	12	whether	whether	SCONJ
taxlaw-2853	956	13	focused	focus	VERB
taxlaw-2853	956	14	entirely	entirely	ADV
taxlaw-2853	956	15	on	on	ADP
taxlaw-2853	956	16	the	the	DET
taxlaw-2853	956	17	tax	tax	NOUN
taxlaw-2853	956	18	context	context	NOUN
taxlaw-2853	956	19	or	or	CCONJ
taxlaw-2853	956	20	whether	whether	SCONJ
taxlaw-2853	956	21	part	part	NOUN
taxlaw-2853	956	22	general	general	ADJ
taxlaw-2853	956	23	and	and	CCONJ
taxlaw-2853	956	24	part	part	NOUN
taxlaw-2853	956	25	tax	tax	NOUN
taxlaw-2853	956	26	-	-	PUNCT
taxlaw-2853	956	27	focused	focus	VERB
taxlaw-2853	956	28	)	)	PUNCT
taxlaw-2853	956	29	could	could	AUX
taxlaw-2853	956	30	be	be	AUX
taxlaw-2853	956	31	profound	profound	ADJ
taxlaw-2853	956	32	for	for	ADP
taxlaw-2853	956	33	the	the	DET
taxlaw-2853	956	34	student	student	NOUN
taxlaw-2853	956	35	participants	participant	NOUN
taxlaw-2853	956	36	.	.	PUNCT
taxlaw-2853	957	1	however	however	ADV
taxlaw-2853	957	2	,	,	PUNCT
taxlaw-2853	957	3	unless	unless	SCONJ
taxlaw-2853	957	4	such	such	DET
taxlaw-2853	957	5	a	a	DET
taxlaw-2853	957	6	course	course	NOUN
taxlaw-2853	957	7	is	be	AUX
taxlaw-2853	957	8	required	require	VERB
taxlaw-2853	957	9	by	by	ADP
taxlaw-2853	957	10	the	the	DET
taxlaw-2853	957	11	institution	institution	NOUN
taxlaw-2853	957	12	,	,	PUNCT
taxlaw-2853	957	13	the	the	DET
taxlaw-2853	957	14	course	course	NOUN
taxlaw-2853	957	15	would	would	AUX
taxlaw-2853	957	16	reach	reach	VERB
taxlaw-2853	957	17	only	only	ADV
taxlaw-2853	957	18	those	those	DET
taxlaw-2853	957	19	students	student	NOUN
taxlaw-2853	957	20	who	who	PRON
taxlaw-2853	957	21	choose	choose	VERB
taxlaw-2853	957	22	to	to	PART
taxlaw-2853	957	23	invest	invest	VERB
taxlaw-2853	957	24	in	in	ADP
taxlaw-2853	957	25	developing	develop	VERB
taxlaw-2853	957	26	their	their	PRON
taxlaw-2853	957	27	ethical	ethical	ADJ
taxlaw-2853	957	28	professional	professional	ADJ
taxlaw-2853	957	29	identity	identity	NOUN
taxlaw-2853	957	30	,	,	PUNCT
taxlaw-2853	957	31	rather	rather	ADV
taxlaw-2853	957	32	than	than	ADP
taxlaw-2853	957	33	reaching	reach	VERB
taxlaw-2853	957	34	(	(	PUNCT
taxlaw-2853	957	35	albeit	albeit	SCONJ
taxlaw-2853	957	36	to	to	ADP
taxlaw-2853	957	37	a	a	DET
taxlaw-2853	957	38	more	more	ADV
taxlaw-2853	957	39	limited	limited	ADJ
taxlaw-2853	957	40	extent	extent	NOUN
taxlaw-2853	957	41	)	)	PUNCT
taxlaw-2853	957	42	all	all	PRON
taxlaw-2853	957	43	of	of	ADP
taxlaw-2853	957	44	the	the	DET
taxlaw-2853	957	45	students	student	NOUN
taxlaw-2853	957	46	who	who	PRON
taxlaw-2853	957	47	enroll	enroll	VERB
taxlaw-2853	957	48	in	in	ADP
taxlaw-2853	957	49	a	a	DET
taxlaw-2853	957	50	particular	particular	ADJ
taxlaw-2853	957	51	subject	subject	ADJ
taxlaw-2853	957	52	-	-	PUNCT
taxlaw-2853	957	53	matter	matter	NOUN
taxlaw-2853	957	54	course	course	NOUN
taxlaw-2853	957	55	.	.	PUNCT
taxlaw-2853	958	1	f.	f.	PROPN
taxlaw-2853	958	2	assessing	assess	VERB
taxlaw-2853	958	3	learning	learning	PROPN
taxlaw-2853	958	4	&	&	CCONJ
taxlaw-2853	958	5	engagement	engagement	VERB
taxlaw-2853	958	6	another	another	DET
taxlaw-2853	958	7	challenge	challenge	NOUN
taxlaw-2853	958	8	with	with	ADP
taxlaw-2853	958	9	professional	professional	ADJ
taxlaw-2853	958	10	identity	identity	NOUN
taxlaw-2853	958	11	development	development	NOUN
taxlaw-2853	958	12	exercises	exercise	NOUN
taxlaw-2853	958	13	is	be	AUX
taxlaw-2853	958	14	assessment.232	assessment.232	SCONJ
taxlaw-2853	958	15	one	one	NUM
taxlaw-2853	958	16	tool	tool	NOUN
taxlaw-2853	958	17	for	for	ADP
taxlaw-2853	958	18	formative	formative	ADJ
taxlaw-2853	958	19	assessment	assessment	NOUN
taxlaw-2853	958	20	is	be	AUX
taxlaw-2853	958	21	to	to	PART
taxlaw-2853	958	22	assign	assign	VERB
taxlaw-2853	958	23	a	a	DET
taxlaw-2853	958	24	reflection	reflection	NOUN
taxlaw-2853	958	25	paper	paper	NOUN
taxlaw-2853	958	26	after	after	ADP
taxlaw-2853	958	27	the	the	DET
taxlaw-2853	958	28	class	class	NOUN
taxlaw-2853	958	29	discussion	discussion	NOUN
taxlaw-2853	958	30	.	.	PUNCT
taxlaw-2853	959	1	233	233	NUM
taxlaw-2853	959	2	as	as	SCONJ
taxlaw-2853	959	3	discussed	discuss	VERB
taxlaw-2853	959	4	above	above	ADV
taxlaw-2853	959	5	,	,	PUNCT
taxlaw-2853	959	6	the	the	DET
taxlaw-2853	959	7	prompt	prompt	NOUN
taxlaw-2853	959	8	could	could	AUX
taxlaw-2853	959	9	be	be	AUX
taxlaw-2853	959	10	based	base	VERB
taxlaw-2853	959	11	on	on	ADP
taxlaw-2853	959	12	either	either	DET
taxlaw-2853	959	13	part	part	NOUN
taxlaw-2853	959	14	of	of	ADP
taxlaw-2853	959	15	the	the	DET
taxlaw-2853	959	16	exercise	exercise	NOUN
taxlaw-2853	959	17	,	,	PUNCT
taxlaw-2853	959	18	or	or	CCONJ
taxlaw-2853	959	19	if	if	SCONJ
taxlaw-2853	959	20	the	the	DET
taxlaw-2853	959	21	parts	part	NOUN
taxlaw-2853	959	22	of	of	ADP
taxlaw-2853	959	23	the	the	DET
taxlaw-2853	959	24	exercise	exercise	NOUN
taxlaw-2853	959	25	are	be	AUX
taxlaw-2853	959	26	administered	administer	VERB
taxlaw-2853	959	27	separately	separately	ADV
taxlaw-2853	959	28	,	,	PUNCT
taxlaw-2853	959	29	a	a	DET
taxlaw-2853	959	30	reflection	reflection	NOUN
taxlaw-2853	959	31	paper	paper	NOUN
taxlaw-2853	959	32	could	could	AUX
taxlaw-2853	959	33	be	be	AUX
taxlaw-2853	959	34	assigned	assign	VERB
taxlaw-2853	959	35	after	after	ADP
taxlaw-2853	959	36	each	each	DET
taxlaw-2853	959	37	part	part	NOUN
taxlaw-2853	959	38	.	.	PUNCT
taxlaw-2853	960	1	234	234	NUM
taxlaw-2853	960	2	for	for	ADP
taxlaw-2853	960	3	summative	summative	ADJ
taxlaw-2853	960	4	assessment	assessment	NOUN
taxlaw-2853	960	5	,	,	PUNCT
taxlaw-2853	960	6	an	an	DET
taxlaw-2853	960	7	exam	exam	NOUN
taxlaw-2853	960	8	or	or	CCONJ
taxlaw-2853	960	9	take	take	VERB
taxlaw-2853	960	10	-	-	PUNCT
taxlaw-2853	960	11	home	home	NOUN
taxlaw-2853	960	12	paper	paper	NOUN
taxlaw-2853	960	13	assignment	assignment	NOUN
taxlaw-2853	960	14	could	could	AUX
taxlaw-2853	960	15	include	include	VERB
taxlaw-2853	960	16	a	a	DET
taxlaw-2853	960	17	short	short	ADJ
taxlaw-2853	960	18	essay	essay	NOUN
taxlaw-2853	960	19	question	question	NOUN
taxlaw-2853	960	20	that	that	PRON
taxlaw-2853	960	21	involves	involve	VERB
taxlaw-2853	960	22	an	an	DET
taxlaw-2853	960	23	ambiguous	ambiguous	ADJ
taxlaw-2853	960	24	question	question	NOUN
taxlaw-2853	960	25	of	of	ADP
taxlaw-2853	960	26	230	230	NUM
taxlaw-2853	960	27	see	see	NOUN
taxlaw-2853	960	28	daicoff	daicoff	NOUN
taxlaw-2853	960	29	,	,	PUNCT
taxlaw-2853	960	30	supra	supra	PROPN
taxlaw-2853	960	31	note	note	NOUN
taxlaw-2853	960	32	4	4	NUM
taxlaw-2853	960	33	,	,	PUNCT
taxlaw-2853	960	34	at	at	ADP
taxlaw-2853	960	35	211	211	NUM
taxlaw-2853	960	36	-	-	SYM
taxlaw-2853	960	37	13	13	NUM
taxlaw-2853	960	38	.	.	PUNCT
taxlaw-2853	960	39	231	231	NUM
taxlaw-2853	960	40	see	see	NOUN
taxlaw-2853	960	41	,	,	PUNCT
taxlaw-2853	960	42	e.g.	e.g.	ADV
taxlaw-2853	960	43	,	,	PUNCT
taxlaw-2853	960	44	thomson	thomson	PROPN
taxlaw-2853	960	45	,	,	PUNCT
taxlaw-2853	960	46	supra	supra	PROPN
taxlaw-2853	960	47	note	note	PROPN
taxlaw-2853	960	48	4	4	NUM
taxlaw-2853	960	49	,	,	PUNCT
taxlaw-2853	960	50	at	at	ADP
taxlaw-2853	960	51	319	319	NUM
taxlaw-2853	960	52	-	-	SYM
taxlaw-2853	960	53	20	20	NUM
taxlaw-2853	960	54	(	(	PUNCT
taxlaw-2853	960	55	describing	describe	VERB
taxlaw-2853	960	56	two	two	NUM
taxlaw-2853	960	57	stand	stand	VERB
taxlaw-2853	960	58	-	-	PUNCT
taxlaw-2853	960	59	alone	alone	ADV
taxlaw-2853	960	60	courses	course	NOUN
taxlaw-2853	960	61	on	on	ADP
taxlaw-2853	960	62	professional	professional	ADJ
taxlaw-2853	960	63	identity	identity	NOUN
taxlaw-2853	960	64	;	;	PUNCT
taxlaw-2853	960	65	fruehwald	fruehwald	ADJ
taxlaw-2853	960	66	,	,	PUNCT
taxlaw-2853	960	67	supra	supra	ADJ
taxlaw-2853	960	68	note	note	NOUN
taxlaw-2853	960	69	4	4	NUM
taxlaw-2853	960	70	,	,	PUNCT
taxlaw-2853	960	71	at	at	ADP
taxlaw-2853	960	72	16	16	NUM
taxlaw-2853	960	73	(	(	PUNCT
taxlaw-2853	960	74	advocating	advocate	VERB
taxlaw-2853	960	75	for	for	ADP
taxlaw-2853	960	76	such	such	DET
taxlaw-2853	960	77	a	a	DET
taxlaw-2853	960	78	class	class	NOUN
taxlaw-2853	960	79	)	)	PUNCT
taxlaw-2853	960	80	;	;	PUNCT
taxlaw-2853	960	81	see	see	VERB
taxlaw-2853	960	82	also	also	ADV
taxlaw-2853	960	83	,	,	PUNCT
taxlaw-2853	960	84	e.g.	e.g.	ADV
taxlaw-2853	960	85	,	,	PUNCT
taxlaw-2853	960	86	gantt	gantt	PROPN
taxlaw-2853	960	87	&	&	CCONJ
taxlaw-2853	960	88	madison	madison	PROPN
taxlaw-2853	960	89	,	,	PUNCT
taxlaw-2853	960	90	supra	supra	PROPN
taxlaw-2853	960	91	note	note	NOUN
taxlaw-2853	960	92	9	9	NUM
taxlaw-2853	960	93	(	(	PUNCT
taxlaw-2853	960	94	a	a	DET
taxlaw-2853	960	95	text	text	NOUN
taxlaw-2853	960	96	for	for	ADP
taxlaw-2853	960	97	teaching	teach	VERB
taxlaw-2853	960	98	such	such	DET
taxlaw-2853	960	99	a	a	DET
taxlaw-2853	960	100	class	class	NOUN
taxlaw-2853	960	101	)	)	PUNCT
taxlaw-2853	960	102	.	.	PUNCT
taxlaw-2853	961	1	232	232	NUM
taxlaw-2853	962	1	neil	neil	PROPN
taxlaw-2853	962	2	w.	w.	PROPN
taxlaw-2853	962	3	hamilton	hamilton	PROPN
taxlaw-2853	962	4	,	,	PUNCT
taxlaw-2853	962	5	assessing	assess	VERB
taxlaw-2853	962	6	professionalism	professionalism	NOUN
taxlaw-2853	962	7	:	:	PUNCT
taxlaw-2853	962	8	measuring	measure	VERB
taxlaw-2853	962	9	progress	progress	NOUN
taxlaw-2853	962	10	in	in	ADP
taxlaw-2853	962	11	the	the	DET
taxlaw-2853	962	12	formation	formation	NOUN
taxlaw-2853	962	13	of	of	ADP
taxlaw-2853	962	14	an	an	DET
taxlaw-2853	962	15	ethical	ethical	ADJ
taxlaw-2853	962	16	professional	professional	ADJ
taxlaw-2853	962	17	identity	identity	NOUN
taxlaw-2853	962	18	,	,	PUNCT
taxlaw-2853	962	19	5	5	NUM
taxlaw-2853	962	20	u.	u.	PROPN
taxlaw-2853	962	21	st	st	PROPN
taxlaw-2853	962	22	.	.	PROPN
taxlaw-2853	962	23	thomas	thomas	PROPN
taxlaw-2853	962	24	l.j	l.j	PROPN
taxlaw-2853	962	25	470	470	NUM
taxlaw-2853	962	26	(	(	PUNCT
taxlaw-2853	962	27	2008	2008	NUM
taxlaw-2853	962	28	)	)	PUNCT
taxlaw-2853	962	29	(	(	PUNCT
taxlaw-2853	962	30	discussing	discuss	VERB
taxlaw-2853	962	31	methods	method	NOUN
taxlaw-2853	962	32	for	for	ADP
taxlaw-2853	962	33	measuring	measure	VERB
taxlaw-2853	962	34	growth	growth	NOUN
taxlaw-2853	962	35	in	in	ADP
taxlaw-2853	962	36	ethical	ethical	ADJ
taxlaw-2853	962	37	professional	professional	ADJ
taxlaw-2853	962	38	identity	identity	NOUN
taxlaw-2853	962	39	)	)	PUNCT
taxlaw-2853	962	40	;	;	PUNCT
taxlaw-2853	962	41	monson	monson	PROPN
taxlaw-2853	962	42	&	&	CCONJ
taxlaw-2853	962	43	hamilton	hamilton	PROPN
taxlaw-2853	962	44	,	,	PUNCT
taxlaw-2853	962	45	supra	supra	PROPN
taxlaw-2853	962	46	note	note	NOUN
taxlaw-2853	962	47	4	4	NUM
taxlaw-2853	962	48	(	(	PUNCT
taxlaw-2853	962	49	same	same	ADJ
taxlaw-2853	962	50	)	)	PUNCT
taxlaw-2853	962	51	.	.	PUNCT
taxlaw-2853	963	1	233	233	NUM
taxlaw-2853	963	2	see	see	VERB
taxlaw-2853	963	3	daicoff	daicoff	NOUN
taxlaw-2853	963	4	,	,	PUNCT
taxlaw-2853	963	5	supra	supra	PROPN
taxlaw-2853	963	6	note	note	NOUN
taxlaw-2853	963	7	4	4	NUM
taxlaw-2853	963	8	,	,	PUNCT
taxlaw-2853	963	9	at	at	ADP
taxlaw-2853	963	10	211	211	NUM
taxlaw-2853	963	11	-	-	SYM
taxlaw-2853	963	12	13	13	NUM
taxlaw-2853	963	13	.	.	NOUN
taxlaw-2853	964	1	234	234	NUM
taxlaw-2853	964	2	see	see	VERB
taxlaw-2853	964	3	supra	supra	ADJ
taxlaw-2853	964	4	part	part	NOUN
taxlaw-2853	964	5	v.e.4	v.e.4	ADJ
taxlaw-2853	964	6	.	.	PUNCT
taxlaw-2853	965	1	2017	2017	NUM
taxlaw-2853	965	2	]	]	PUNCT
taxlaw-2853	965	3	fostering	foster	VERB
taxlaw-2853	965	4	ethical	ethical	ADJ
taxlaw-2853	965	5	professional	professional	ADJ
taxlaw-2853	965	6	identity	identity	NOUN
taxlaw-2853	965	7	in	in	ADP
taxlaw-2853	965	8	tax	tax	NOUN
taxlaw-2853	965	9	261	261	NUM
taxlaw-2853	965	10	substantive	substantive	ADJ
taxlaw-2853	965	11	law	law	NOUN
taxlaw-2853	965	12	and	and	CCONJ
taxlaw-2853	965	13	asks	ask	VERB
taxlaw-2853	965	14	the	the	DET
taxlaw-2853	965	15	student	student	NOUN
taxlaw-2853	965	16	to	to	PART
taxlaw-2853	965	17	explain	explain	VERB
taxlaw-2853	965	18	how	how	SCONJ
taxlaw-2853	965	19	two	two	NUM
taxlaw-2853	965	20	different	different	ADJ
taxlaw-2853	965	21	lawyers	lawyer	NOUN
taxlaw-2853	965	22	,	,	PUNCT
taxlaw-2853	965	23	each	each	PRON
taxlaw-2853	965	24	with	with	ADP
taxlaw-2853	965	25	a	a	DET
taxlaw-2853	965	26	different	different	ADJ
taxlaw-2853	965	27	philosophy	philosophy	NOUN
taxlaw-2853	965	28	of	of	ADP
taxlaw-2853	965	29	lawyering	lawyere	VERB
taxlaw-2853	965	30	(	(	PUNCT
taxlaw-2853	965	31	e.g.	e.g.	ADV
taxlaw-2853	965	32	,	,	PUNCT
taxlaw-2853	965	33	a	a	DET
taxlaw-2853	965	34	hired	hire	VERB
taxlaw-2853	965	35	gun	gun	NOUN
taxlaw-2853	965	36	and	and	CCONJ
taxlaw-2853	965	37	a	a	DET
taxlaw-2853	965	38	legalist	legalist	NOUN
taxlaw-2853	965	39	)	)	PUNCT
taxlaw-2853	965	40	would	would	AUX
taxlaw-2853	965	41	advise	advise	VERB
taxlaw-2853	965	42	the	the	DET
taxlaw-2853	965	43	client	client	NOUN
taxlaw-2853	965	44	.	.	PUNCT
taxlaw-2853	966	1	from	from	ADP
taxlaw-2853	966	2	the	the	DET
taxlaw-2853	966	3	perspective	perspective	NOUN
taxlaw-2853	966	4	of	of	ADP
taxlaw-2853	966	5	assessing	assess	VERB
taxlaw-2853	966	6	institutional	institutional	ADJ
taxlaw-2853	966	7	program	program	NOUN
taxlaw-2853	966	8	outcomes	outcome	NOUN
taxlaw-2853	966	9	,	,	PUNCT
taxlaw-2853	966	10	data	datum	NOUN
taxlaw-2853	966	11	from	from	ADP
taxlaw-2853	966	12	the	the	DET
taxlaw-2853	966	13	law	law	NOUN
taxlaw-2853	966	14	student	student	NOUN
taxlaw-2853	966	15	survey	survey	NOUN
taxlaw-2853	966	16	of	of	ADP
taxlaw-2853	966	17	student	student	NOUN
taxlaw-2853	966	18	engagement	engagement	NOUN
taxlaw-2853	966	19	(	(	PUNCT
taxlaw-2853	966	20	lssse	lssse	NOUN
taxlaw-2853	966	21	)	)	PUNCT
taxlaw-2853	966	22	could	could	AUX
taxlaw-2853	966	23	provide	provide	VERB
taxlaw-2853	966	24	insight	insight	NOUN
taxlaw-2853	966	25	about	about	ADP
taxlaw-2853	966	26	the	the	DET
taxlaw-2853	966	27	extent	extent	NOUN
taxlaw-2853	966	28	students	student	NOUN
taxlaw-2853	966	29	learn	learn	VERB
taxlaw-2853	966	30	ethics	ethic	NOUN
taxlaw-2853	966	31	in	in	ADP
taxlaw-2853	966	32	traditional	traditional	ADJ
taxlaw-2853	966	33	classes	class	NOUN
taxlaw-2853	966	34	and	and	CCONJ
taxlaw-2853	966	35	about	about	ADP
taxlaw-2853	966	36	how	how	SCONJ
taxlaw-2853	966	37	effective	effective	ADJ
taxlaw-2853	966	38	they	they	PRON
taxlaw-2853	966	39	believe	believe	VERB
taxlaw-2853	966	40	that	that	SCONJ
taxlaw-2853	966	41	learning	learn	VERB
taxlaw-2853	966	42	to	to	PART
taxlaw-2853	966	43	be.235	be.235	VERB
taxlaw-2853	966	44	lssse	lssse	NOUN
taxlaw-2853	966	45	data	datum	NOUN
taxlaw-2853	966	46	could	could	AUX
taxlaw-2853	966	47	also	also	ADV
taxlaw-2853	966	48	provide	provide	VERB
taxlaw-2853	966	49	insight	insight	NOUN
taxlaw-2853	966	50	into	into	ADP
taxlaw-2853	966	51	the	the	DET
taxlaw-2853	966	52	extent	extent	NOUN
taxlaw-2853	966	53	to	to	PART
taxlaw-2853	966	54	which	which	PRON
taxlaw-2853	966	55	students	student	NOUN
taxlaw-2853	966	56	believe	believe	VERB
taxlaw-2853	966	57	their	their	PRON
taxlaw-2853	966	58	law	law	NOUN
taxlaw-2853	966	59	school	school	NOUN
taxlaw-2853	966	60	experiences	experience	NOUN
taxlaw-2853	966	61	contributed	contribute	VERB
taxlaw-2853	966	62	to	to	ADP
taxlaw-2853	966	63	their	their	PRON
taxlaw-2853	966	64	integrity	integrity	NOUN
taxlaw-2853	966	65	,	,	PUNCT
taxlaw-2853	966	66	commitment	commitment	NOUN
taxlaw-2853	966	67	to	to	ADP
taxlaw-2853	966	68	the	the	DET
taxlaw-2853	966	69	public	public	ADJ
taxlaw-2853	966	70	good	good	NOUN
taxlaw-2853	966	71	,	,	PUNCT
taxlaw-2853	966	72	capacity	capacity	NOUN
taxlaw-2853	966	73	for	for	ADP
taxlaw-2853	966	74	moral	moral	ADJ
taxlaw-2853	966	75	reasoning	reasoning	NOUN
taxlaw-2853	966	76	,	,	PUNCT
taxlaw-2853	966	77	and	and	CCONJ
taxlaw-2853	966	78	ability	ability	NOUN
taxlaw-2853	966	79	to	to	PART
taxlaw-2853	966	80	handle	handle	VERB
taxlaw-2853	966	81	the	the	DET
taxlaw-2853	966	82	stress	stress	NOUN
taxlaw-2853	966	83	of	of	ADP
taxlaw-2853	966	84	law	law	NOUN
taxlaw-2853	966	85	practice.236	practice.236	NUM
taxlaw-2853	966	86	this	this	DET
taxlaw-2853	966	87	data	datum	NOUN
taxlaw-2853	966	88	,	,	PUNCT
taxlaw-2853	966	89	if	if	SCONJ
taxlaw-2853	966	90	tracked	track	VERB
taxlaw-2853	966	91	over	over	ADP
taxlaw-2853	966	92	time	time	NOUN
taxlaw-2853	966	93	for	for	ADP
taxlaw-2853	966	94	students	student	NOUN
taxlaw-2853	966	95	who	who	PRON
taxlaw-2853	966	96	participate	participate	VERB
taxlaw-2853	966	97	in	in	ADP
taxlaw-2853	966	98	particular	particular	ADJ
taxlaw-2853	966	99	courses	course	NOUN
taxlaw-2853	966	100	where	where	SCONJ
taxlaw-2853	966	101	ethical	ethical	ADJ
taxlaw-2853	966	102	professional	professional	ADJ
taxlaw-2853	966	103	identity	identity	NOUN
taxlaw-2853	966	104	development	development	NOUN
taxlaw-2853	966	105	efforts	effort	NOUN
taxlaw-2853	966	106	are	be	AUX
taxlaw-2853	966	107	undertaken	undertake	VERB
taxlaw-2853	966	108	,	,	PUNCT
taxlaw-2853	966	109	can	can	AUX
taxlaw-2853	966	110	provide	provide	VERB
taxlaw-2853	966	111	insight	insight	NOUN
taxlaw-2853	966	112	into	into	ADP
taxlaw-2853	966	113	the	the	DET
taxlaw-2853	966	114	effectiveness	effectiveness	NOUN
taxlaw-2853	966	115	of	of	ADP
taxlaw-2853	966	116	the	the	DET
taxlaw-2853	966	117	exercises	exercise	NOUN
taxlaw-2853	966	118	.	.	PUNCT
taxlaw-2853	967	1	these	these	PRON
taxlaw-2853	967	2	are	be	AUX
taxlaw-2853	967	3	a	a	DET
taxlaw-2853	967	4	couple	couple	NOUN
taxlaw-2853	967	5	of	of	ADP
taxlaw-2853	967	6	possible	possible	ADJ
taxlaw-2853	967	7	ideas	idea	NOUN
taxlaw-2853	967	8	,	,	PUNCT
taxlaw-2853	967	9	but	but	CCONJ
taxlaw-2853	967	10	admittedly	admittedly	ADV
taxlaw-2853	967	11	,	,	PUNCT
taxlaw-2853	967	12	assessing	assess	VERB
taxlaw-2853	967	13	learning	learning	NOUN
taxlaw-2853	967	14	is	be	AUX
taxlaw-2853	967	15	a	a	DET
taxlaw-2853	967	16	continuing	continue	VERB
taxlaw-2853	967	17	challenge	challenge	NOUN
taxlaw-2853	967	18	,	,	PUNCT
taxlaw-2853	967	19	particularly	particularly	ADV
taxlaw-2853	967	20	with	with	ADP
taxlaw-2853	967	21	a	a	DET
taxlaw-2853	967	22	topic	topic	NOUN
taxlaw-2853	967	23	that	that	PRON
taxlaw-2853	967	24	is	be	AUX
taxlaw-2853	967	25	so	so	ADV
taxlaw-2853	967	26	personal	personal	ADJ
taxlaw-2853	967	27	.	.	PUNCT
taxlaw-2853	968	1	g.	g.	PROPN
taxlaw-2853	968	2	influencing	influence	VERB
taxlaw-2853	968	3	student	student	NOUN
taxlaw-2853	968	4	choices	choice	NOUN
taxlaw-2853	968	5	there	there	PRON
taxlaw-2853	968	6	is	be	VERB
taxlaw-2853	968	7	a	a	DET
taxlaw-2853	968	8	tension	tension	NOUN
taxlaw-2853	968	9	between	between	ADP
taxlaw-2853	968	10	the	the	DET
taxlaw-2853	968	11	desire	desire	NOUN
taxlaw-2853	968	12	to	to	PART
taxlaw-2853	968	13	provide	provide	VERB
taxlaw-2853	968	14	each	each	DET
taxlaw-2853	968	15	student	student	NOUN
taxlaw-2853	968	16	with	with	ADP
taxlaw-2853	968	17	the	the	DET
taxlaw-2853	968	18	platform	platform	NOUN
taxlaw-2853	968	19	to	to	PART
taxlaw-2853	968	20	discover	discover	VERB
taxlaw-2853	968	21	her	her	PRON
taxlaw-2853	968	22	own	own	ADJ
taxlaw-2853	968	23	professional	professional	ADJ
taxlaw-2853	968	24	identity	identity	NOUN
taxlaw-2853	968	25	and	and	CCONJ
taxlaw-2853	968	26	the	the	DET
taxlaw-2853	968	27	desire	desire	NOUN
taxlaw-2853	968	28	to	to	PART
taxlaw-2853	968	29	influence	influence	VERB
taxlaw-2853	968	30	the	the	DET
taxlaw-2853	968	31	way	way	NOUN
taxlaw-2853	968	32	in	in	ADP
taxlaw-2853	968	33	which	which	PRON
taxlaw-2853	968	34	each	each	DET
taxlaw-2853	968	35	student	student	NOUN
taxlaw-2853	968	36	conceives	conceive	VERB
taxlaw-2853	968	37	of	of	ADP
taxlaw-2853	968	38	her	her	PRON
taxlaw-2853	968	39	role	role	NOUN
taxlaw-2853	968	40	as	as	ADP
taxlaw-2853	968	41	a	a	DET
taxlaw-2853	968	42	future	future	ADJ
taxlaw-2853	968	43	tax	tax	NOUN
taxlaw-2853	968	44	lawyer	lawyer	NOUN
taxlaw-2853	968	45	.	.	PUNCT
taxlaw-2853	969	1	in	in	ADP
taxlaw-2853	969	2	particular	particular	ADJ
taxlaw-2853	969	3	,	,	PUNCT
taxlaw-2853	969	4	some	some	DET
taxlaw-2853	969	5	professors	professor	NOUN
taxlaw-2853	969	6	may	may	AUX
taxlaw-2853	969	7	want	want	VERB
taxlaw-2853	969	8	to	to	PART
taxlaw-2853	969	9	encourage	encourage	VERB
taxlaw-2853	969	10	students	student	NOUN
taxlaw-2853	969	11	to	to	PART
taxlaw-2853	969	12	internalize	internalize	VERB
taxlaw-2853	969	13	a	a	DET
taxlaw-2853	969	14	greater	great	ADJ
taxlaw-2853	969	15	sense	sense	NOUN
taxlaw-2853	969	16	of	of	ADP
taxlaw-2853	969	17	duty	duty	NOUN
taxlaw-2853	969	18	to	to	ADP
taxlaw-2853	969	19	the	the	DET
taxlaw-2853	969	20	system.237	system.237	NOUN
taxlaw-2853	969	21	this	this	PRON
taxlaw-2853	969	22	is	be	AUX
taxlaw-2853	969	23	understandable	understandable	ADJ
taxlaw-2853	969	24	because	because	SCONJ
taxlaw-2853	969	25	,	,	PUNCT
taxlaw-2853	969	26	among	among	ADP
taxlaw-2853	969	27	other	other	ADJ
taxlaw-2853	969	28	reasons	reason	NOUN
taxlaw-2853	969	29	,	,	PUNCT
taxlaw-2853	969	30	many	many	ADJ
taxlaw-2853	969	31	of	of	ADP
taxlaw-2853	969	32	the	the	DET
taxlaw-2853	969	33	benefits	benefit	NOUN
taxlaw-2853	969	34	of	of	ADP
taxlaw-2853	969	35	investing	invest	VERB
taxlaw-2853	969	36	in	in	ADP
taxlaw-2853	969	37	the	the	DET
taxlaw-2853	969	38	professional	professional	ADJ
taxlaw-2853	969	39	identity	identity	NOUN
taxlaw-2853	969	40	development	development	NOUN
taxlaw-2853	969	41	of	of	ADP
taxlaw-2853	969	42	aspiring	aspire	VERB
taxlaw-2853	969	43	tax	tax	NOUN
taxlaw-2853	969	44	lawyers	lawyer	NOUN
taxlaw-2853	969	45	(	(	PUNCT
taxlaw-2853	969	46	e.g.	e.g.	ADV
taxlaw-2853	969	47	,	,	PUNCT
taxlaw-2853	969	48	compliance	compliance	NOUN
taxlaw-2853	969	49	,	,	PUNCT
taxlaw-2853	969	50	tax	tax	NOUN
taxlaw-2853	969	51	morale	morale	NOUN
taxlaw-2853	969	52	,	,	PUNCT
taxlaw-2853	969	53	reputation	reputation	NOUN
taxlaw-2853	969	54	of	of	ADP
taxlaw-2853	969	55	the	the	DET
taxlaw-2853	969	56	profession	profession	NOUN
taxlaw-2853	969	57	)	)	PUNCT
taxlaw-2853	969	58	depend	depend	VERB
taxlaw-2853	969	59	on	on	ADP
taxlaw-2853	969	60	those	those	DET
taxlaw-2853	969	61	lawyers	lawyer	NOUN
taxlaw-2853	969	62	embracing	embrace	VERB
taxlaw-2853	969	63	ethical	ethical	ADJ
taxlaw-2853	969	64	professional	professional	ADJ
taxlaw-2853	969	65	identities	identity	NOUN
taxlaw-2853	969	66	that	that	PRON
taxlaw-2853	969	67	provide	provide	VERB
taxlaw-2853	969	68	an	an	DET
taxlaw-2853	969	69	effective	effective	ADJ
taxlaw-2853	969	70	counterweight	counterweight	NOUN
taxlaw-2853	969	71	to	to	ADP
taxlaw-2853	969	72	overly	overly	ADV
taxlaw-2853	969	73	aggressive	aggressive	ADJ
taxlaw-2853	969	74	clients.238	clients.238	NOUN
taxlaw-2853	969	75	the	the	DET
taxlaw-2853	969	76	exercise	exercise	NOUN
taxlaw-2853	969	77	exerts	exert	VERB
taxlaw-2853	969	78	this	this	DET
taxlaw-2853	969	79	influence	influence	NOUN
taxlaw-2853	969	80	to	to	ADP
taxlaw-2853	969	81	some	some	DET
taxlaw-2853	969	82	degree	degree	NOUN
taxlaw-2853	969	83	.	.	PUNCT
taxlaw-2853	970	1	first	first	ADV
taxlaw-2853	970	2	,	,	PUNCT
taxlaw-2853	970	3	the	the	DET
taxlaw-2853	970	4	exercise	exercise	NOUN
taxlaw-2853	970	5	raises	raise	VERB
taxlaw-2853	970	6	for	for	ADP
taxlaw-2853	970	7	students	student	NOUN
taxlaw-2853	970	8	the	the	DET
taxlaw-2853	970	9	notion	notion	NOUN
taxlaw-2853	970	10	of	of	ADP
taxlaw-2853	970	11	a	a	DET
taxlaw-2853	970	12	duty	duty	NOUN
taxlaw-2853	970	13	to	to	ADP
taxlaw-2853	970	14	the	the	DET
taxlaw-2853	970	15	system	system	NOUN
taxlaw-2853	970	16	and	and	CCONJ
taxlaw-2853	970	17	engages	engage	VERB
taxlaw-2853	970	18	students	student	NOUN
taxlaw-2853	970	19	in	in	ADP
taxlaw-2853	970	20	a	a	DET
taxlaw-2853	970	21	conversation	conversation	NOUN
taxlaw-2853	970	22	about	about	ADP
taxlaw-2853	970	23	whether	whether	SCONJ
taxlaw-2853	970	24	such	such	DET
taxlaw-2853	970	25	a	a	DET
taxlaw-2853	970	26	thing	thing	NOUN
taxlaw-2853	970	27	exists	exist	VERB
taxlaw-2853	970	28	and	and	CCONJ
taxlaw-2853	970	29	what	what	PRON
taxlaw-2853	970	30	it	it	PRON
taxlaw-2853	970	31	might	might	AUX
taxlaw-2853	970	32	entail	entail	VERB
taxlaw-2853	970	33	.	.	PUNCT
taxlaw-2853	971	1	students	student	NOUN
taxlaw-2853	971	2	may	may	AUX
taxlaw-2853	971	3	have	have	AUX
taxlaw-2853	971	4	had	have	VERB
taxlaw-2853	971	5	very	very	ADV
taxlaw-2853	971	6	little	little	ADJ
taxlaw-2853	971	7	exposure	exposure	NOUN
taxlaw-2853	971	8	to	to	ADP
taxlaw-2853	971	9	this	this	DET
taxlaw-2853	971	10	concept	concept	NOUN
taxlaw-2853	971	11	before	before	ADP
taxlaw-2853	971	12	the	the	DET
taxlaw-2853	971	13	exercise	exercise	NOUN
taxlaw-2853	971	14	(	(	PUNCT
taxlaw-2853	971	15	and	and	CCONJ
taxlaw-2853	971	16	may	may	AUX
taxlaw-2853	971	17	get	get	VERB
taxlaw-2853	971	18	very	very	ADV
taxlaw-2853	971	19	little	little	ADJ
taxlaw-2853	971	20	exposure	exposure	NOUN
taxlaw-2853	971	21	to	to	ADP
taxlaw-2853	971	22	this	this	DET
taxlaw-2853	971	23	notion	notion	NOUN
taxlaw-2853	971	24	from	from	ADP
taxlaw-2853	971	25	work	work	NOUN
taxlaw-2853	971	26	experience	experience	NOUN
taxlaw-2853	971	27	in	in	ADP
taxlaw-2853	971	28	private	private	ADJ
taxlaw-2853	971	29	practice	practice	NOUN
taxlaw-2853	971	30	)	)	PUNCT
taxlaw-2853	971	31	.	.	PUNCT
taxlaw-2853	972	1	thus	thus	ADV
taxlaw-2853	972	2	,	,	PUNCT
taxlaw-2853	972	3	the	the	DET
taxlaw-2853	972	4	mere	mere	ADJ
taxlaw-2853	972	5	discussion	discussion	NOUN
taxlaw-2853	972	6	of	of	ADP
taxlaw-2853	972	7	these	these	DET
taxlaw-2853	972	8	issues	issue	NOUN
taxlaw-2853	972	9	raises	raise	VERB
taxlaw-2853	972	10	their	their	PRON
taxlaw-2853	972	11	salience	salience	NOUN
taxlaw-2853	972	12	and	and	CCONJ
taxlaw-2853	972	13	potential	potential	ADJ
taxlaw-2853	972	14	impact	impact	NOUN
taxlaw-2853	972	15	.	.	PUNCT
taxlaw-2853	973	1	second	second	ADJ
taxlaw-2853	973	2	,	,	PUNCT
taxlaw-2853	973	3	the	the	DET
taxlaw-2853	973	4	exercise	exercise	NOUN
taxlaw-2853	973	5	affirms	affirm	VERB
taxlaw-2853	973	6	for	for	ADP
taxlaw-2853	973	7	students	student	NOUN
taxlaw-2853	973	8	that	that	PRON
taxlaw-2853	973	9	their	their	PRON
taxlaw-2853	973	10	personal	personal	ADJ
taxlaw-2853	973	11	values	value	NOUN
taxlaw-2853	973	12	matter	matter	VERB
taxlaw-2853	973	13	.	.	PUNCT
taxlaw-2853	974	1	the	the	DET
taxlaw-2853	974	2	exercise	exercise	NOUN
taxlaw-2853	974	3	presents	present	VERB
taxlaw-2853	974	4	the	the	DET
taxlaw-2853	974	5	ideas	idea	NOUN
taxlaw-2853	974	6	that	that	PRON
taxlaw-2853	974	7	lawyers	lawyer	NOUN
taxlaw-2853	974	8	can	can	AUX
taxlaw-2853	974	9	decline	decline	VERB
taxlaw-2853	974	10	representations	representation	NOUN
taxlaw-2853	974	11	that	that	PRON
taxlaw-2853	974	12	do	do	AUX
taxlaw-2853	974	13	not	not	PART
taxlaw-2853	974	14	reflect	reflect	VERB
taxlaw-2853	974	15	who	who	PRON
taxlaw-2853	974	16	they	they	PRON
taxlaw-2853	974	17	want	want	VERB
taxlaw-2853	974	18	to	to	PART
taxlaw-2853	974	19	be	be	AUX
taxlaw-2853	974	20	as	as	ADP
taxlaw-2853	974	21	lawyers	lawyer	NOUN
taxlaw-2853	974	22	and	and	CCONJ
taxlaw-2853	974	23	that	that	SCONJ
taxlaw-2853	974	24	lawyers	lawyer	NOUN
taxlaw-2853	974	25	can	can	AUX
taxlaw-2853	974	26	counsel	counsel	VERB
taxlaw-2853	974	27	clients	client	NOUN
taxlaw-2853	974	28	in	in	ADP
taxlaw-2853	974	29	favor	favor	NOUN
taxlaw-2853	974	30	of	of	ADP
taxlaw-2853	974	31	taking	take	VERB
taxlaw-2853	974	32	more	more	ADJ
taxlaw-2853	974	33	conservative	conservative	ADJ
taxlaw-2853	974	34	positions	position	NOUN
taxlaw-2853	974	35	even	even	ADV
taxlaw-2853	974	36	if	if	SCONJ
taxlaw-2853	974	37	clients	client	NOUN
taxlaw-2853	974	38	initially	initially	ADV
taxlaw-2853	974	39	express	express	VERB
taxlaw-2853	974	40	a	a	DET
taxlaw-2853	974	41	desire	desire	NOUN
taxlaw-2853	974	42	to	to	PART
taxlaw-2853	974	43	be	be	AUX
taxlaw-2853	974	44	aggressive	aggressive	ADJ
taxlaw-2853	974	45	.	.	PUNCT
taxlaw-2853	975	1	since	since	SCONJ
taxlaw-2853	975	2	many	many	ADJ
taxlaw-2853	975	3	students	student	NOUN
taxlaw-2853	975	4	come	come	VERB
taxlaw-2853	975	5	to	to	ADP
taxlaw-2853	975	6	law	law	NOUN
taxlaw-2853	975	7	school	school	NOUN
taxlaw-2853	975	8	with	with	ADP
taxlaw-2853	975	9	some	some	DET
taxlaw-2853	975	10	desire	desire	NOUN
taxlaw-2853	975	11	to	to	PART
taxlaw-2853	975	12	make	make	VERB
taxlaw-2853	975	13	the	the	DET
taxlaw-2853	975	14	world	world	NOUN
taxlaw-2853	975	15	a	a	DET
taxlaw-2853	975	16	better	well	ADJ
taxlaw-2853	975	17	place	place	NOUN
taxlaw-2853	975	18	,	,	PUNCT
taxlaw-2853	975	19	this	this	DET
taxlaw-2853	975	20	exercise	exercise	NOUN
taxlaw-2853	975	21	articulates	articulate	VERB
taxlaw-2853	975	22	a	a	DET
taxlaw-2853	975	23	path	path	NOUN
taxlaw-2853	975	24	through	through	ADP
taxlaw-2853	975	25	which	which	PRON
taxlaw-2853	975	26	they	they	PRON
taxlaw-2853	975	27	can	can	AUX
taxlaw-2853	975	28	do	do	VERB
taxlaw-2853	975	29	so	so	ADV
taxlaw-2853	975	30	,	,	PUNCT
taxlaw-2853	975	31	even	even	ADV
taxlaw-2853	975	32	if	if	SCONJ
taxlaw-2853	975	33	they	they	PRON
taxlaw-2853	975	34	pursue	pursue	VERB
taxlaw-2853	975	35	a	a	DET
taxlaw-2853	975	36	career	career	NOUN
taxlaw-2853	975	37	in	in	ADP
taxlaw-2853	975	38	private	private	ADJ
taxlaw-2853	975	39	tax	tax	NOUN
taxlaw-2853	975	40	practice	practice	NOUN
taxlaw-2853	975	41	.	.	PUNCT
taxlaw-2853	976	1	third	third	ADJ
taxlaw-2853	976	2	,	,	PUNCT
taxlaw-2853	976	3	the	the	DET
taxlaw-2853	976	4	reflection	reflection	NOUN
taxlaw-2853	976	5	statements	statement	NOUN
taxlaw-2853	976	6	embody	embody	VERB
taxlaw-2853	976	7	a	a	DET
taxlaw-2853	976	8	slightly	slightly	ADV
taxlaw-2853	976	9	more	more	ADV
taxlaw-2853	976	10	conservative	conservative	ADJ
taxlaw-2853	976	11	worldview,239	worldview,239	NOUN
taxlaw-2853	976	12	which	which	PRON
taxlaw-2853	976	13	means	mean	VERB
taxlaw-2853	976	14	that	that	SCONJ
taxlaw-2853	976	15	the	the	DET
taxlaw-2853	976	16	class	class	NOUN
taxlaw-2853	976	17	235	235	NUM
taxlaw-2853	976	18	carole	carole	PROPN
taxlaw-2853	976	19	silver	silver	PROPN
taxlaw-2853	976	20	et	et	PROPN
taxlaw-2853	976	21	al	al	PROPN
taxlaw-2853	976	22	.	.	PROPN
taxlaw-2853	976	23	,	,	PUNCT
taxlaw-2853	976	24	unpacking	unpack	VERB
taxlaw-2853	976	25	the	the	DET
taxlaw-2853	976	26	apprenticeship	apprenticeship	NOUN
taxlaw-2853	976	27	of	of	ADP
taxlaw-2853	976	28	professional	professional	ADJ
taxlaw-2853	976	29	identity	identity	NOUN
taxlaw-2853	976	30	and	and	CCONJ
taxlaw-2853	976	31	purpose	purpose	NOUN
taxlaw-2853	976	32	:	:	PUNCT
taxlaw-2853	976	33	insights	insight	NOUN
taxlaw-2853	976	34	from	from	ADP
taxlaw-2853	976	35	the	the	DET
taxlaw-2853	976	36	law	law	NOUN
taxlaw-2853	976	37	school	school	NOUN
taxlaw-2853	976	38	survey	survey	NOUN
taxlaw-2853	976	39	of	of	ADP
taxlaw-2853	976	40	student	student	NOUN
taxlaw-2853	976	41	engagement	engagement	NOUN
taxlaw-2853	976	42	,	,	PUNCT
taxlaw-2853	976	43	17	17	NUM
taxlaw-2853	976	44	j.	j.	PROPN
taxlaw-2853	976	45	legal	legal	ADJ
taxlaw-2853	976	46	writing	writing	NOUN
taxlaw-2853	976	47	inst	inst	NOUN
taxlaw-2853	976	48	.	.	PUNCT
taxlaw-2853	977	1	373	373	NUM
taxlaw-2853	977	2	,	,	PUNCT
taxlaw-2853	977	3	388	388	NUM
taxlaw-2853	977	4	-	-	SYM
taxlaw-2853	977	5	95	95	NUM
taxlaw-2853	977	6	(	(	PUNCT
taxlaw-2853	977	7	2011	2011	NUM
taxlaw-2853	977	8	)	)	PUNCT
taxlaw-2853	977	9	.	.	PUNCT
taxlaw-2853	978	1	236	236	NUM
taxlaw-2853	979	1	i	i	PRON
taxlaw-2853	979	2	d.	d.	NOUN
taxlaw-2853	979	3	at	at	ADP
taxlaw-2853	979	4	400	400	NUM
taxlaw-2853	979	5	-	-	PUNCT
taxlaw-2853	979	6	04	04	NUM
taxlaw-2853	979	7	.	.	PUNCT
taxlaw-2853	980	1	237	237	NUM
taxlaw-2853	980	2	see	see	VERB
taxlaw-2853	980	3	,	,	PUNCT
taxlaw-2853	980	4	e.g.	e.g.	ADV
taxlaw-2853	980	5	,	,	PUNCT
taxlaw-2853	980	6	david	david	PROPN
taxlaw-2853	980	7	m.	m.	PROPN
taxlaw-2853	980	8	schizer	schizer	PROPN
taxlaw-2853	980	9	,	,	PUNCT
taxlaw-2853	980	10	enlisting	enlist	VERB
taxlaw-2853	980	11	the	the	DET
taxlaw-2853	980	12	tax	tax	NOUN
taxlaw-2853	980	13	bar	bar	NOUN
taxlaw-2853	980	14	,	,	PUNCT
taxlaw-2853	980	15	59	59	NUM
taxlaw-2853	980	16	tax	tax	NOUN
taxlaw-2853	980	17	l.	l.	PROPN
taxlaw-2853	980	18	rev	rev	PROPN
taxlaw-2853	980	19	.	.	PROPN
taxlaw-2853	980	20	331	331	NUM
taxlaw-2853	980	21	,	,	PUNCT
taxlaw-2853	980	22	370	370	NUM
taxlaw-2853	980	23	-	-	SYM
taxlaw-2853	980	24	71	71	NUM
taxlaw-2853	980	25	(	(	PUNCT
taxlaw-2853	980	26	2006	2006	NUM
taxlaw-2853	980	27	)	)	PUNCT
taxlaw-2853	980	28	(	(	PUNCT
taxlaw-2853	980	29	citing	cite	VERB
taxlaw-2853	980	30	richard	richard	PROPN
taxlaw-2853	980	31	lavoie	lavoie	PROPN
taxlaw-2853	980	32	,	,	PUNCT
taxlaw-2853	980	33	deputizing	deputize	VERB
taxlaw-2853	980	34	the	the	DET
taxlaw-2853	980	35	gunslingers	gunslinger	NOUN
taxlaw-2853	980	36	:	:	PUNCT
taxlaw-2853	980	37	co	co	VERB
taxlaw-2853	980	38	-	-	VERB
taxlaw-2853	980	39	opting	opt	VERB
taxlaw-2853	980	40	the	the	DET
taxlaw-2853	980	41	tax	tax	NOUN
taxlaw-2853	980	42	bar	bar	NOUN
taxlaw-2853	980	43	into	into	ADP
taxlaw-2853	980	44	dissuading	dissuade	VERB
taxlaw-2853	980	45	corporate	corporate	ADJ
taxlaw-2853	980	46	tax	tax	NOUN
taxlaw-2853	980	47	shelters	shelter	NOUN
taxlaw-2853	980	48	,	,	PUNCT
taxlaw-2853	980	49	21	21	NUM
taxlaw-2853	980	50	va	va	NOUN
taxlaw-2853	980	51	.	.	PUNCT
taxlaw-2853	981	1	tax	tax	PROPN
taxlaw-2853	981	2	rev	rev	PROPN
taxlaw-2853	981	3	.	.	PROPN
taxlaw-2853	981	4	43	43	NUM
taxlaw-2853	981	5	(	(	PUNCT
taxlaw-2853	981	6	2001	2001	NUM
taxlaw-2853	981	7	)	)	PUNCT
taxlaw-2853	981	8	,	,	PUNCT
taxlaw-2853	981	9	and	and	CCONJ
taxlaw-2853	981	10	explaining	explain	VERB
taxlaw-2853	981	11	that	that	SCONJ
taxlaw-2853	981	12	“	"	PUNCT
taxlaw-2853	981	13	richard	richard	PROPN
taxlaw-2853	981	14	lavoie	lavoie	PROPN
taxlaw-2853	981	15	urges	urge	VERB
taxlaw-2853	981	16	legal	legal	ADJ
taxlaw-2853	981	17	academics	academic	NOUN
taxlaw-2853	981	18	to	to	PART
taxlaw-2853	981	19	use	use	VERB
taxlaw-2853	981	20	their	their	PRON
taxlaw-2853	981	21	bully	bully	NOUN
taxlaw-2853	981	22	pulpits	pulpit	NOUN
taxlaw-2853	981	23	,	,	PUNCT
taxlaw-2853	981	24	inculcating	inculcate	VERB
taxlaw-2853	981	25	students	student	NOUN
taxlaw-2853	981	26	with	with	ADP
taxlaw-2853	981	27	a	a	DET
taxlaw-2853	981	28	sense	sense	NOUN
taxlaw-2853	981	29	of	of	ADP
taxlaw-2853	981	30	their	their	PRON
taxlaw-2853	981	31	professional	professional	ADJ
taxlaw-2853	981	32	duty	duty	NOUN
taxlaw-2853	981	33	to	to	ADP
taxlaw-2853	981	34	the	the	DET
taxlaw-2853	981	35	system	system	NOUN
taxlaw-2853	981	36	,	,	PUNCT
taxlaw-2853	981	37	so	so	SCONJ
taxlaw-2853	981	38	that	that	SCONJ
taxlaw-2853	981	39	they	they	PRON
taxlaw-2853	981	40	will	will	AUX
taxlaw-2853	981	41	be	be	AUX
taxlaw-2853	981	42	faithful	faithful	ADJ
taxlaw-2853	981	43	to	to	ADP
taxlaw-2853	981	44	this	this	DET
taxlaw-2853	981	45	imperative	imperative	NOUN
taxlaw-2853	981	46	after	after	SCONJ
taxlaw-2853	981	47	they	they	PRON
taxlaw-2853	981	48	graduate	graduate	VERB
taxlaw-2853	981	49	.	.	PUNCT
taxlaw-2853	981	50	”	"	PUNCT
taxlaw-2853	981	51	)	)	PUNCT
taxlaw-2853	981	52	.	.	PUNCT
taxlaw-2853	982	1	238	238	NUM
taxlaw-2853	982	2	see	see	VERB
taxlaw-2853	982	3	supra	supra	PROPN
taxlaw-2853	982	4	part	part	PROPN
taxlaw-2853	982	5	iii.b.1	iii.b.1	NOUN
taxlaw-2853	982	6	.	.	PROPN
taxlaw-2853	982	7	239	239	NUM
taxlaw-2853	982	8	for	for	ADP
taxlaw-2853	982	9	example	example	NOUN
taxlaw-2853	982	10	,	,	PUNCT
taxlaw-2853	982	11	compare	compare	VERB
taxlaw-2853	982	12	statement	statement	NOUN
taxlaw-2853	982	13	#	#	SYM
taxlaw-2853	982	14	10	10	NUM
taxlaw-2853	982	15	(	(	PUNCT
taxlaw-2853	982	16	re	re	NOUN
taxlaw-2853	982	17	:	:	PUNCT
taxlaw-2853	982	18	golf	golf	NOUN
taxlaw-2853	982	19	)	)	PUNCT
taxlaw-2853	982	20	with	with	ADP
taxlaw-2853	982	21	the	the	DET
taxlaw-2853	982	22	alternate	alternate	ADJ
taxlaw-2853	982	23	statement	statement	NOUN
taxlaw-2853	982	24	that	that	PRON
taxlaw-2853	982	25	i	i	PRON
taxlaw-2853	982	26	used	use	VERB
taxlaw-2853	982	27	to	to	PART
taxlaw-2853	982	28	employ	employ	VERB
taxlaw-2853	982	29	(	(	PUNCT
taxlaw-2853	982	30	re	re	NOUN
taxlaw-2853	982	31	:	:	PUNCT
taxlaw-2853	982	32	basketball	basketball	NOUN
taxlaw-2853	982	33	)	)	PUNCT
taxlaw-2853	982	34	.	.	PUNCT
taxlaw-2853	983	1	see	see	VERB
taxlaw-2853	983	2	supra	supra	PROPN
taxlaw-2853	983	3	note	note	PROPN
taxlaw-2853	983	4	159	159	NUM
taxlaw-2853	983	5	.	.	PUNCT
taxlaw-2853	983	6	262	262	NUM
taxlaw-2853	983	7	columbia	columbia	PROPN
taxlaw-2853	983	8	journal	journal	PROPN
taxlaw-2853	983	9	of	of	ADP
taxlaw-2853	983	10	tax	tax	NOUN
taxlaw-2853	983	11	law	law	NOUN
taxlaw-2853	983	12	[	[	X
taxlaw-2853	983	13	vol.8:215	vol.8:215	NOUN
taxlaw-2853	983	14	discussions	discussion	NOUN
taxlaw-2853	983	15	will	will	AUX
taxlaw-2853	983	16	be	be	AUX
taxlaw-2853	983	17	anchored	anchor	VERB
taxlaw-2853	983	18	around	around	ADP
taxlaw-2853	983	19	these	these	DET
taxlaw-2853	983	20	perspectives	perspective	NOUN
taxlaw-2853	983	21	.	.	PUNCT
taxlaw-2853	984	1	the	the	DET
taxlaw-2853	984	2	more	more	ADV
taxlaw-2853	984	3	aggressive	aggressive	ADJ
taxlaw-2853	984	4	the	the	DET
taxlaw-2853	984	5	statements	statement	NOUN
taxlaw-2853	984	6	,	,	PUNCT
taxlaw-2853	984	7	the	the	PRON
taxlaw-2853	984	8	more	more	ADJ
taxlaw-2853	984	9	they	they	PRON
taxlaw-2853	984	10	may	may	AUX
taxlaw-2853	984	11	lead	lead	VERB
taxlaw-2853	984	12	to	to	ADP
taxlaw-2853	984	13	more	more	ADV
taxlaw-2853	984	14	aggressive	aggressive	ADJ
taxlaw-2853	984	15	outcomes	outcome	NOUN
taxlaw-2853	984	16	for	for	ADP
taxlaw-2853	984	17	students	student	NOUN
taxlaw-2853	984	18	.	.	PUNCT
taxlaw-2853	985	1	because	because	SCONJ
taxlaw-2853	985	2	this	this	PRON
taxlaw-2853	985	3	is	be	AUX
taxlaw-2853	985	4	a	a	DET
taxlaw-2853	985	5	self	self	NOUN
taxlaw-2853	985	6	-	-	PUNCT
taxlaw-2853	985	7	discovery	discovery	NOUN
taxlaw-2853	985	8	exercise	exercise	NOUN
taxlaw-2853	985	9	that	that	PRON
taxlaw-2853	985	10	is	be	AUX
taxlaw-2853	985	11	based	base	VERB
taxlaw-2853	985	12	on	on	ADP
taxlaw-2853	985	13	student	student	NOUN
taxlaw-2853	985	14	reflection	reflection	NOUN
taxlaw-2853	985	15	and	and	CCONJ
taxlaw-2853	985	16	engagement	engagement	NOUN
taxlaw-2853	985	17	in	in	ADP
taxlaw-2853	985	18	discussion	discussion	NOUN
taxlaw-2853	985	19	,	,	PUNCT
taxlaw-2853	985	20	i	i	PRON
taxlaw-2853	985	21	think	think	VERB
taxlaw-2853	985	22	it	it	PRON
taxlaw-2853	985	23	is	be	AUX
taxlaw-2853	985	24	important	important	ADJ
taxlaw-2853	985	25	that	that	SCONJ
taxlaw-2853	985	26	the	the	DET
taxlaw-2853	985	27	instructor	instructor	NOUN
taxlaw-2853	985	28	not	not	PART
taxlaw-2853	985	29	lecture	lecture	VERB
taxlaw-2853	985	30	about	about	ADP
taxlaw-2853	985	31	how	how	SCONJ
taxlaw-2853	985	32	she	she	PRON
taxlaw-2853	985	33	believes	believe	VERB
taxlaw-2853	985	34	students	student	NOUN
taxlaw-2853	985	35	should	should	AUX
taxlaw-2853	985	36	conceive	conceive	VERB
taxlaw-2853	985	37	of	of	ADP
taxlaw-2853	985	38	their	their	PRON
taxlaw-2853	985	39	roles	role	NOUN
taxlaw-2853	985	40	.	.	PUNCT
taxlaw-2853	986	1	thus	thus	ADV
taxlaw-2853	986	2	,	,	PUNCT
taxlaw-2853	986	3	i	i	PRON
taxlaw-2853	986	4	tend	tend	VERB
taxlaw-2853	986	5	to	to	PART
taxlaw-2853	986	6	take	take	VERB
taxlaw-2853	986	7	a	a	DET
taxlaw-2853	986	8	relatively	relatively	ADV
taxlaw-2853	986	9	light	light	ADJ
taxlaw-2853	986	10	hand	hand	NOUN
taxlaw-2853	986	11	when	when	SCONJ
taxlaw-2853	986	12	steering	steer	VERB
taxlaw-2853	986	13	the	the	DET
taxlaw-2853	986	14	conversation	conversation	NOUN
taxlaw-2853	986	15	because	because	SCONJ
taxlaw-2853	986	16	i	i	PRON
taxlaw-2853	986	17	want	want	VERB
taxlaw-2853	986	18	students	student	NOUN
taxlaw-2853	986	19	to	to	PART
taxlaw-2853	986	20	be	be	AUX
taxlaw-2853	986	21	true	true	ADJ
taxlaw-2853	986	22	to	to	ADP
taxlaw-2853	986	23	who	who	PRON
taxlaw-2853	986	24	they	they	PRON
taxlaw-2853	986	25	are	be	AUX
taxlaw-2853	986	26	rather	rather	ADV
taxlaw-2853	986	27	than	than	ADP
taxlaw-2853	986	28	to	to	ADP
taxlaw-2853	986	29	the	the	DET
taxlaw-2853	986	30	people	people	NOUN
taxlaw-2853	986	31	they	they	PRON
taxlaw-2853	986	32	think	think	VERB
taxlaw-2853	986	33	i	i	PRON
taxlaw-2853	986	34	want	want	VERB
taxlaw-2853	986	35	them	they	PRON
taxlaw-2853	986	36	to	to	PART
taxlaw-2853	986	37	be	be	AUX
taxlaw-2853	986	38	.	.	PUNCT
taxlaw-2853	987	1	moreover	moreover	ADV
taxlaw-2853	987	2	,	,	PUNCT
taxlaw-2853	987	3	i	i	PRON
taxlaw-2853	987	4	have	have	AUX
taxlaw-2853	987	5	seen	see	VERB
taxlaw-2853	987	6	the	the	DET
taxlaw-2853	987	7	exercise	exercise	NOUN
taxlaw-2853	987	8	in	in	ADP
taxlaw-2853	987	9	action	action	NOUN
taxlaw-2853	987	10	,	,	PUNCT
taxlaw-2853	987	11	so	so	CCONJ
taxlaw-2853	987	12	i	i	PRON
taxlaw-2853	987	13	trust	trust	VERB
taxlaw-2853	987	14	that	that	SCONJ
taxlaw-2853	987	15	the	the	DET
taxlaw-2853	987	16	exercise	exercise	NOUN
taxlaw-2853	987	17	as	as	SCONJ
taxlaw-2853	987	18	described	describe	VERB
taxlaw-2853	987	19	above	above	ADV
taxlaw-2853	987	20	,	,	PUNCT
taxlaw-2853	987	21	coupled	couple	VERB
taxlaw-2853	987	22	with	with	ADP
taxlaw-2853	987	23	inherent	inherent	ADJ
taxlaw-2853	987	24	sense	sense	NOUN
taxlaw-2853	987	25	of	of	ADP
taxlaw-2853	987	26	right	right	NOUN
taxlaw-2853	987	27	and	and	CCONJ
taxlaw-2853	987	28	wrong	wrong	ADJ
taxlaw-2853	987	29	that	that	SCONJ
taxlaw-2853	987	30	most	most	ADJ
taxlaw-2853	987	31	students	student	NOUN
taxlaw-2853	987	32	have	have	VERB
taxlaw-2853	987	33	,	,	PUNCT
taxlaw-2853	987	34	is	be	AUX
taxlaw-2853	987	35	enough	enough	ADJ
taxlaw-2853	987	36	to	to	PART
taxlaw-2853	987	37	help	help	VERB
taxlaw-2853	987	38	students	student	NOUN
taxlaw-2853	987	39	make	make	VERB
taxlaw-2853	987	40	thoughtful	thoughtful	ADJ
taxlaw-2853	987	41	and	and	CCONJ
taxlaw-2853	987	42	balanced	balanced	ADJ
taxlaw-2853	987	43	determinations	determination	NOUN
taxlaw-2853	987	44	about	about	ADP
taxlaw-2853	987	45	how	how	SCONJ
taxlaw-2853	987	46	they	they	PRON
taxlaw-2853	987	47	want	want	VERB
taxlaw-2853	987	48	to	to	PART
taxlaw-2853	987	49	approach	approach	VERB
taxlaw-2853	987	50	their	their	PRON
taxlaw-2853	987	51	roles	role	NOUN
taxlaw-2853	987	52	as	as	ADP
taxlaw-2853	987	53	tax	tax	NOUN
taxlaw-2853	987	54	lawyers	lawyer	NOUN
taxlaw-2853	987	55	.	.	PUNCT
taxlaw-2853	988	1	however	however	ADV
taxlaw-2853	988	2	,	,	PUNCT
taxlaw-2853	988	3	an	an	DET
taxlaw-2853	988	4	instructor	instructor	NOUN
taxlaw-2853	988	5	who	who	PRON
taxlaw-2853	988	6	wants	want	VERB
taxlaw-2853	988	7	to	to	PART
taxlaw-2853	988	8	exert	exert	VERB
taxlaw-2853	988	9	more	more	ADJ
taxlaw-2853	988	10	influence	influence	NOUN
taxlaw-2853	988	11	over	over	ADP
taxlaw-2853	988	12	the	the	DET
taxlaw-2853	988	13	conversation	conversation	NOUN
taxlaw-2853	988	14	can	can	AUX
taxlaw-2853	988	15	certainly	certainly	ADV
taxlaw-2853	988	16	do	do	VERB
taxlaw-2853	988	17	so	so	ADV
taxlaw-2853	988	18	by	by	ADP
taxlaw-2853	988	19	modifying	modify	VERB
taxlaw-2853	988	20	the	the	DET
taxlaw-2853	988	21	reflection	reflection	NOUN
taxlaw-2853	988	22	statements	statement	NOUN
taxlaw-2853	988	23	,	,	PUNCT
taxlaw-2853	988	24	by	by	ADP
taxlaw-2853	988	25	posing	pose	VERB
taxlaw-2853	988	26	only	only	ADV
taxlaw-2853	988	27	certain	certain	ADJ
taxlaw-2853	988	28	statements	statement	NOUN
taxlaw-2853	988	29	for	for	ADP
taxlaw-2853	988	30	reflection	reflection	NOUN
taxlaw-2853	988	31	,	,	PUNCT
taxlaw-2853	988	32	by	by	ADP
taxlaw-2853	988	33	focusing	focus	VERB
taxlaw-2853	988	34	the	the	DET
taxlaw-2853	988	35	conversation	conversation	NOUN
taxlaw-2853	988	36	on	on	ADP
taxlaw-2853	988	37	certain	certain	ADJ
taxlaw-2853	988	38	reflection	reflection	NOUN
taxlaw-2853	988	39	statements	statement	NOUN
taxlaw-2853	988	40	rather	rather	ADV
taxlaw-2853	988	41	than	than	ADP
taxlaw-2853	988	42	others	other	NOUN
taxlaw-2853	988	43	,	,	PUNCT
taxlaw-2853	988	44	and/or	and/or	CCONJ
taxlaw-2853	988	45	by	by	ADP
taxlaw-2853	988	46	asking	ask	VERB
taxlaw-2853	988	47	questions	question	NOUN
taxlaw-2853	988	48	that	that	PRON
taxlaw-2853	988	49	will	will	AUX
taxlaw-2853	988	50	steer	steer	VERB
taxlaw-2853	988	51	the	the	DET
taxlaw-2853	988	52	discussion	discussion	NOUN
taxlaw-2853	988	53	toward	toward	ADP
taxlaw-2853	988	54	notions	notion	NOUN
taxlaw-2853	988	55	of	of	ADP
taxlaw-2853	988	56	greater	great	ADJ
taxlaw-2853	988	57	responsibility	responsibility	NOUN
taxlaw-2853	988	58	to	to	ADP
taxlaw-2853	988	59	the	the	DET
taxlaw-2853	988	60	system.240	system.240	NOUN
taxlaw-2853	988	61	also	also	ADV
taxlaw-2853	988	62	,	,	PUNCT
taxlaw-2853	988	63	the	the	PRON
taxlaw-2853	988	64	more	more	ADV
taxlaw-2853	988	65	an	an	DET
taxlaw-2853	988	66	instructor	instructor	NOUN
taxlaw-2853	988	67	can	can	AUX
taxlaw-2853	988	68	get	get	VERB
taxlaw-2853	988	69	students	student	NOUN
taxlaw-2853	988	70	to	to	PART
taxlaw-2853	988	71	articulate	articulate	VERB
taxlaw-2853	988	72	arguments	argument	NOUN
taxlaw-2853	988	73	in	in	ADP
taxlaw-2853	988	74	favor	favor	NOUN
taxlaw-2853	988	75	of	of	ADP
taxlaw-2853	988	76	more	more	ADJ
taxlaw-2853	988	77	conservative	conservative	ADJ
taxlaw-2853	988	78	approaches	approach	NOUN
taxlaw-2853	988	79	to	to	ADP
taxlaw-2853	988	80	ethical	ethical	ADJ
taxlaw-2853	988	81	professional	professional	ADJ
taxlaw-2853	988	82	identity	identity	NOUN
taxlaw-2853	988	83	,	,	PUNCT
taxlaw-2853	988	84	the	the	PRON
taxlaw-2853	988	85	more	more	ADV
taxlaw-2853	988	86	she	she	PRON
taxlaw-2853	988	87	creates	create	VERB
taxlaw-2853	988	88	social	social	ADJ
taxlaw-2853	988	89	norms	norm	NOUN
taxlaw-2853	988	90	within	within	ADP
taxlaw-2853	988	91	the	the	DET
taxlaw-2853	988	92	classroom	classroom	NOUN
taxlaw-2853	988	93	and	and	CCONJ
taxlaw-2853	988	94	more	more	ADV
taxlaw-2853	988	95	powerful	powerful	ADJ
taxlaw-2853	988	96	those	those	DET
taxlaw-2853	988	97	arguments	argument	NOUN
taxlaw-2853	988	98	may	may	AUX
taxlaw-2853	988	99	be	be	AUX
taxlaw-2853	988	100	for	for	ADP
taxlaw-2853	988	101	the	the	DET
taxlaw-2853	988	102	rest	rest	NOUN
taxlaw-2853	988	103	of	of	ADP
taxlaw-2853	988	104	the	the	DET
taxlaw-2853	988	105	students	student	NOUN
taxlaw-2853	988	106	.	.	PUNCT
taxlaw-2853	989	1	ultimately	ultimately	ADV
taxlaw-2853	989	2	,	,	PUNCT
taxlaw-2853	989	3	it	it	PRON
taxlaw-2853	989	4	is	be	AUX
taxlaw-2853	989	5	challenging	challenge	VERB
taxlaw-2853	989	6	to	to	PART
taxlaw-2853	989	7	strike	strike	VERB
taxlaw-2853	989	8	the	the	DET
taxlaw-2853	989	9	right	right	ADJ
taxlaw-2853	989	10	balance	balance	NOUN
taxlaw-2853	989	11	between	between	ADP
taxlaw-2853	989	12	(	(	PUNCT
taxlaw-2853	989	13	a	a	PRON
taxlaw-2853	989	14	)	)	PUNCT
taxlaw-2853	989	15	fostering	foster	VERB
taxlaw-2853	989	16	self	self	NOUN
taxlaw-2853	989	17	-	-	PUNCT
taxlaw-2853	989	18	discovery	discovery	NOUN
taxlaw-2853	989	19	and	and	CCONJ
taxlaw-2853	989	20	articulation	articulation	NOUN
taxlaw-2853	989	21	of	of	ADP
taxlaw-2853	989	22	students	student	NOUN
taxlaw-2853	989	23	’	'	PUNCT
taxlaw-2853	989	24	personal	personal	ADJ
taxlaw-2853	989	25	values	value	NOUN
taxlaw-2853	989	26	and	and	CCONJ
taxlaw-2853	989	27	(	(	PUNCT
taxlaw-2853	989	28	b	b	NOUN
taxlaw-2853	989	29	)	)	PUNCT
taxlaw-2853	989	30	influencing	influence	VERB
taxlaw-2853	989	31	students	student	NOUN
taxlaw-2853	989	32	to	to	PART
taxlaw-2853	989	33	become	become	VERB
taxlaw-2853	989	34	the	the	DET
taxlaw-2853	989	35	type	type	NOUN
taxlaw-2853	989	36	of	of	ADP
taxlaw-2853	989	37	tax	tax	NOUN
taxlaw-2853	989	38	lawyers	lawyer	NOUN
taxlaw-2853	989	39	that	that	PRON
taxlaw-2853	989	40	we	we	PRON
taxlaw-2853	989	41	believe	believe	VERB
taxlaw-2853	989	42	the	the	DET
taxlaw-2853	989	43	profession	profession	NOUN
taxlaw-2853	989	44	needs	need	VERB
taxlaw-2853	989	45	.	.	PUNCT
taxlaw-2853	990	1	vi	vi	X
taxlaw-2853	990	2	.	.	NOUN
taxlaw-2853	990	3	conclusion	conclusion	NOUN
taxlaw-2853	990	4	certainly	certainly	ADV
taxlaw-2853	990	5	,	,	PUNCT
taxlaw-2853	990	6	there	there	PRON
taxlaw-2853	990	7	is	be	VERB
taxlaw-2853	990	8	room	room	NOUN
taxlaw-2853	990	9	for	for	ADP
taxlaw-2853	990	10	improving	improve	VERB
taxlaw-2853	990	11	my	my	PRON
taxlaw-2853	990	12	exercises	exercise	NOUN
taxlaw-2853	990	13	,	,	PUNCT
taxlaw-2853	990	14	and	and	CCONJ
taxlaw-2853	990	15	i	i	PRON
taxlaw-2853	990	16	continue	continue	VERB
taxlaw-2853	990	17	to	to	PART
taxlaw-2853	990	18	tweak	tweak	VERB
taxlaw-2853	990	19	my	my	PRON
taxlaw-2853	990	20	approach	approach	NOUN
taxlaw-2853	990	21	.	.	PUNCT
taxlaw-2853	991	1	despite	despite	SCONJ
taxlaw-2853	991	2	the	the	DET
taxlaw-2853	991	3	challenges	challenge	NOUN
taxlaw-2853	991	4	,	,	PUNCT
taxlaw-2853	991	5	i	i	PRON
taxlaw-2853	991	6	have	have	AUX
taxlaw-2853	991	7	received	receive	VERB
taxlaw-2853	991	8	positive	positive	ADJ
taxlaw-2853	991	9	feedback	feedback	NOUN
taxlaw-2853	991	10	from	from	ADP
taxlaw-2853	991	11	students	student	NOUN
taxlaw-2853	991	12	about	about	ADP
taxlaw-2853	991	13	the	the	DET
taxlaw-2853	991	14	impact	impact	NOUN
taxlaw-2853	991	15	of	of	ADP
taxlaw-2853	991	16	these	these	DET
taxlaw-2853	991	17	exercises	exercise	NOUN
taxlaw-2853	991	18	on	on	ADP
taxlaw-2853	991	19	their	their	PRON
taxlaw-2853	991	20	careers	career	NOUN
taxlaw-2853	991	21	and	and	CCONJ
taxlaw-2853	991	22	lives	life	NOUN
taxlaw-2853	991	23	,	,	PUNCT
taxlaw-2853	991	24	and	and	CCONJ
taxlaw-2853	991	25	i	i	PRON
taxlaw-2853	991	26	strongly	strongly	ADV
taxlaw-2853	991	27	believe	believe	VERB
taxlaw-2853	991	28	that	that	SCONJ
taxlaw-2853	991	29	this	this	DET
taxlaw-2853	991	30	investment	investment	NOUN
taxlaw-2853	991	31	in	in	ADP
taxlaw-2853	991	32	my	my	PRON
taxlaw-2853	991	33	students	student	NOUN
taxlaw-2853	991	34	’	'	PUNCT
taxlaw-2853	991	35	ethical	ethical	ADJ
taxlaw-2853	991	36	professional	professional	ADJ
taxlaw-2853	991	37	identities	identity	NOUN
taxlaw-2853	991	38	is	be	AUX
taxlaw-2853	991	39	worthwhile	worthwhile	ADJ
taxlaw-2853	991	40	.	.	PUNCT
taxlaw-2853	992	1	i	i	PRON
taxlaw-2853	992	2	hope	hope	VERB
taxlaw-2853	992	3	that	that	SCONJ
taxlaw-2853	992	4	,	,	PUNCT
taxlaw-2853	992	5	by	by	ADP
taxlaw-2853	992	6	sharing	share	VERB
taxlaw-2853	992	7	my	my	PRON
taxlaw-2853	992	8	arguments	argument	NOUN
taxlaw-2853	992	9	for	for	ADP
taxlaw-2853	992	10	using	use	VERB
taxlaw-2853	992	11	the	the	DET
taxlaw-2853	992	12	traditional	traditional	ADJ
taxlaw-2853	992	13	tax	tax	NOUN
taxlaw-2853	992	14	classroom	classroom	NOUN
taxlaw-2853	992	15	as	as	ADP
taxlaw-2853	992	16	a	a	DET
taxlaw-2853	992	17	vehicle	vehicle	NOUN
taxlaw-2853	992	18	for	for	ADP
taxlaw-2853	992	19	fostering	foster	VERB
taxlaw-2853	992	20	professional	professional	ADJ
taxlaw-2853	992	21	identity	identity	NOUN
taxlaw-2853	992	22	and	and	CCONJ
taxlaw-2853	992	23	by	by	ADP
taxlaw-2853	992	24	explaining	explain	VERB
taxlaw-2853	992	25	,	,	PUNCT
taxlaw-2853	992	26	step	step	NOUN
taxlaw-2853	992	27	-	-	PUNCT
taxlaw-2853	992	28	by	by	ADP
taxlaw-2853	992	29	-	-	PUNCT
taxlaw-2853	992	30	step	step	NOUN
taxlaw-2853	992	31	,	,	PUNCT
taxlaw-2853	992	32	how	how	SCONJ
taxlaw-2853	992	33	i	i	PRON
taxlaw-2853	992	34	have	have	AUX
taxlaw-2853	992	35	tried	try	VERB
taxlaw-2853	992	36	to	to	PART
taxlaw-2853	992	37	do	do	VERB
taxlaw-2853	992	38	so	so	ADV
taxlaw-2853	992	39	,	,	PUNCT
taxlaw-2853	992	40	i	i	PRON
taxlaw-2853	992	41	can	can	AUX
taxlaw-2853	992	42	encourage	encourage	VERB
taxlaw-2853	992	43	others	other	NOUN
taxlaw-2853	992	44	to	to	PART
taxlaw-2853	992	45	build	build	VERB
taxlaw-2853	992	46	on	on	ADP
taxlaw-2853	992	47	what	what	PRON
taxlaw-2853	992	48	i	i	PRON
taxlaw-2853	992	49	have	have	AUX
taxlaw-2853	992	50	done	do	VERB
taxlaw-2853	992	51	,	,	PUNCT
taxlaw-2853	992	52	and	and	CCONJ
taxlaw-2853	992	53	i	i	PRON
taxlaw-2853	992	54	can	can	AUX
taxlaw-2853	992	55	help	help	VERB
taxlaw-2853	992	56	them	they	PRON
taxlaw-2853	992	57	invest	invest	VERB
taxlaw-2853	992	58	in	in	ADP
taxlaw-2853	992	59	the	the	DET
taxlaw-2853	992	60	professional	professional	ADJ
taxlaw-2853	992	61	identity	identity	NOUN
taxlaw-2853	992	62	development	development	NOUN
taxlaw-2853	992	63	of	of	ADP
taxlaw-2853	992	64	their	their	PRON
taxlaw-2853	992	65	own	own	ADJ
taxlaw-2853	992	66	students	student	NOUN
taxlaw-2853	992	67	.	.	PUNCT
taxlaw-2853	993	1	in	in	ADP
taxlaw-2853	993	2	this	this	DET
taxlaw-2853	993	3	way	way	NOUN
taxlaw-2853	993	4	,	,	PUNCT
taxlaw-2853	993	5	i	i	PRON
taxlaw-2853	993	6	hope	hope	VERB
taxlaw-2853	993	7	to	to	PART
taxlaw-2853	993	8	make	make	VERB
taxlaw-2853	993	9	a	a	DET
taxlaw-2853	993	10	small	small	ADJ
taxlaw-2853	993	11	contribution	contribution	NOUN
taxlaw-2853	993	12	,	,	PUNCT
taxlaw-2853	993	13	both	both	PRON
taxlaw-2853	993	14	to	to	ADP
taxlaw-2853	993	15	our	our	PRON
taxlaw-2853	993	16	students	student	NOUN
taxlaw-2853	993	17	as	as	SCONJ
taxlaw-2853	993	18	they	they	PRON
taxlaw-2853	993	19	try	try	VERB
taxlaw-2853	993	20	to	to	PART
taxlaw-2853	993	21	build	build	VERB
taxlaw-2853	993	22	ethical	ethical	ADJ
taxlaw-2853	993	23	careers	career	NOUN
taxlaw-2853	993	24	and	and	CCONJ
taxlaw-2853	993	25	to	to	ADP
taxlaw-2853	993	26	the	the	DET
taxlaw-2853	993	27	tax	tax	NOUN
taxlaw-2853	993	28	profession	profession	NOUN
taxlaw-2853	993	29	as	as	ADP
taxlaw-2853	993	30	a	a	DET
taxlaw-2853	993	31	whole	whole	NOUN
taxlaw-2853	993	32	.	.	PUNCT
taxlaw-2853	994	1	240	240	NUM
taxlaw-2853	994	2	further	far	ADV
taxlaw-2853	994	3	,	,	PUNCT
taxlaw-2853	994	4	if	if	SCONJ
taxlaw-2853	994	5	the	the	DET
taxlaw-2853	994	6	instructor	instructor	NOUN
taxlaw-2853	994	7	leverages	leverage	VERB
taxlaw-2853	994	8	alumni	alumnus	NOUN
taxlaw-2853	994	9	or	or	CCONJ
taxlaw-2853	994	10	other	other	ADJ
taxlaw-2853	994	11	tax	tax	NOUN
taxlaw-2853	994	12	practitioners	practitioner	NOUN
taxlaw-2853	994	13	in	in	ADP
taxlaw-2853	994	14	the	the	DET
taxlaw-2853	994	15	discussion	discussion	NOUN
taxlaw-2853	994	16	,	,	PUNCT
taxlaw-2853	994	17	she	she	PRON
taxlaw-2853	994	18	can	can	AUX
taxlaw-2853	994	19	choose	choose	VERB
taxlaw-2853	994	20	those	those	DET
taxlaw-2853	994	21	individuals	individual	NOUN
taxlaw-2853	994	22	who	who	PRON
taxlaw-2853	994	23	embody	embody	VERB
taxlaw-2853	994	24	the	the	DET
taxlaw-2853	994	25	ethical	ethical	ADJ
taxlaw-2853	994	26	professional	professional	ADJ
taxlaw-2853	994	27	identity	identity	NOUN
taxlaw-2853	994	28	that	that	PRON
taxlaw-2853	994	29	she	she	PRON
taxlaw-2853	994	30	wishes	wish	VERB
taxlaw-2853	994	31	to	to	PART
taxlaw-2853	994	32	foster	foster	VERB
taxlaw-2853	994	33	among	among	ADP
taxlaw-2853	994	34	her	her	PRON
taxlaw-2853	994	35	students	student	NOUN
taxlaw-2853	994	36	.	.	PUNCT
taxlaw-2853	995	1	see	see	VERB
taxlaw-2853	995	2	supra	supra	PROPN
taxlaw-2853	995	3	part	part	PROPN
taxlaw-2853	995	4	v.e.2	v.e.2	PROPN
taxlaw-2853	995	5	.	.	PUNCT
taxlaw-2853	996	1	(	(	PUNCT
taxlaw-2853	996	2	discussing	discuss	VERB
taxlaw-2853	996	3	options	option	NOUN
taxlaw-2853	996	4	for	for	ADP
taxlaw-2853	996	5	incorporating	incorporate	VERB
taxlaw-2853	996	6	practicing	practice	VERB
taxlaw-2853	996	7	attorneys	attorney	NOUN
taxlaw-2853	996	8	into	into	ADP
taxlaw-2853	996	9	the	the	DET
taxlaw-2853	996	10	exercise	exercise	NOUN
taxlaw-2853	996	11	)	)	PUNCT
taxlaw-2853	996	12	.	.	PUNCT
taxlaw-2853	997	1	2017	2017	NUM
taxlaw-2853	997	2	]	]	PUNCT
taxlaw-2853	997	3	fostering	foster	VERB
taxlaw-2853	997	4	ethical	ethical	ADJ
taxlaw-2853	997	5	professional	professional	ADJ
taxlaw-2853	997	6	identity	identity	NOUN
taxlaw-2853	997	7	in	in	ADP
taxlaw-2853	997	8	tax	tax	NOUN
taxlaw-2853	997	9	263	263	NUM
taxlaw-2853	997	10	vii	vii	PROPN
taxlaw-2853	997	11	.	.	PUNCT
taxlaw-2853	998	1	appendix	appendix	VERB
taxlaw-2853	998	2	a	a	DET
taxlaw-2853	998	3	:	:	PUNCT
taxlaw-2853	998	4	sample	sample	NOUN
taxlaw-2853	998	5	practice	practice	NOUN
taxlaw-2853	998	6	scenarios	scenario	NOUN
taxlaw-2853	998	7	that	that	PRON
taxlaw-2853	998	8	might	might	AUX
taxlaw-2853	998	9	present	present	VERB
taxlaw-2853	998	10	professional	professional	ADJ
taxlaw-2853	998	11	identity	identity	NOUN
taxlaw-2853	998	12	challenges	challenge	VERB
taxlaw-2853	998	13	1	1	NUM
taxlaw-2853	998	14	.	.	PUNCT
taxlaw-2853	999	1	you	you	PRON
taxlaw-2853	999	2	have	have	AUX
taxlaw-2853	999	3	been	be	AUX
taxlaw-2853	999	4	working	work	VERB
taxlaw-2853	999	5	with	with	ADP
taxlaw-2853	999	6	a	a	DET
taxlaw-2853	999	7	partner	partner	NOUN
taxlaw-2853	999	8	on	on	ADP
taxlaw-2853	999	9	a	a	DET
taxlaw-2853	999	10	matter	matter	NOUN
taxlaw-2853	999	11	for	for	ADP
taxlaw-2853	999	12	a	a	DET
taxlaw-2853	999	13	client	client	NOUN
taxlaw-2853	999	14	,	,	PUNCT
taxlaw-2853	999	15	and	and	CCONJ
taxlaw-2853	999	16	you	you	PRON
taxlaw-2853	999	17	and	and	CCONJ
taxlaw-2853	999	18	the	the	DET
taxlaw-2853	999	19	partner	partner	NOUN
taxlaw-2853	999	20	disagree	disagree	VERB
taxlaw-2853	999	21	about	about	ADP
taxlaw-2853	999	22	the	the	DET
taxlaw-2853	999	23	strength	strength	NOUN
taxlaw-2853	999	24	of	of	ADP
taxlaw-2853	999	25	the	the	DET
taxlaw-2853	999	26	tax	tax	NOUN
taxlaw-2853	999	27	position	position	NOUN
taxlaw-2853	999	28	that	that	PRON
taxlaw-2853	999	29	the	the	DET
taxlaw-2853	999	30	client	client	NOUN
taxlaw-2853	999	31	wants	want	VERB
taxlaw-2853	999	32	to	to	PART
taxlaw-2853	999	33	take	take	VERB
taxlaw-2853	999	34	(	(	PUNCT
taxlaw-2853	999	35	i.e.	i.e.	X
taxlaw-2853	999	36	,	,	PUNCT
taxlaw-2853	999	37	likelihood	likelihood	NOUN
taxlaw-2853	999	38	of	of	ADP
taxlaw-2853	999	39	success	success	NOUN
taxlaw-2853	999	40	on	on	ADP
taxlaw-2853	999	41	the	the	DET
taxlaw-2853	999	42	merits	merit	NOUN
taxlaw-2853	999	43	if	if	SCONJ
taxlaw-2853	999	44	challenged	challenge	VERB
taxlaw-2853	999	45	)	)	PUNCT
taxlaw-2853	999	46	.	.	PUNCT
taxlaw-2853	1000	1	the	the	DET
taxlaw-2853	1000	2	partner	partner	NOUN
taxlaw-2853	1000	3	thinks	think	VERB
taxlaw-2853	1000	4	the	the	DET
taxlaw-2853	1000	5	position	position	NOUN
taxlaw-2853	1000	6	is	be	AUX
taxlaw-2853	1000	7	more	more	ADV
taxlaw-2853	1000	8	likely	likely	ADJ
taxlaw-2853	1000	9	than	than	SCONJ
taxlaw-2853	1000	10	not	not	PART
taxlaw-2853	1000	11	to	to	ADP
taxlaw-2853	1000	12	succeed.241	succeed.241	NOUN
taxlaw-2853	1000	13	you	you	PRON
taxlaw-2853	1000	14	disagree	disagree	VERB
taxlaw-2853	1000	15	because	because	SCONJ
taxlaw-2853	1000	16	you	you	PRON
taxlaw-2853	1000	17	think	think	VERB
taxlaw-2853	1000	18	that	that	SCONJ
taxlaw-2853	1000	19	the	the	DET
taxlaw-2853	1000	20	partner	partner	NOUN
taxlaw-2853	1000	21	’s	’s	PART
taxlaw-2853	1000	22	reading	reading	NOUN
taxlaw-2853	1000	23	of	of	ADP
taxlaw-2853	1000	24	the	the	DET
taxlaw-2853	1000	25	code	code	NOUN
taxlaw-2853	1000	26	is	be	AUX
taxlaw-2853	1000	27	too	too	ADV
taxlaw-2853	1000	28	technical	technical	ADJ
taxlaw-2853	1000	29	and	and	CCONJ
taxlaw-2853	1000	30	fails	fail	VERB
taxlaw-2853	1000	31	to	to	PART
taxlaw-2853	1000	32	take	take	VERB
taxlaw-2853	1000	33	into	into	ADP
taxlaw-2853	1000	34	account	account	NOUN
taxlaw-2853	1000	35	the	the	DET
taxlaw-2853	1000	36	intent	intent	NOUN
taxlaw-2853	1000	37	of	of	ADP
taxlaw-2853	1000	38	the	the	DET
taxlaw-2853	1000	39	law	law	NOUN
taxlaw-2853	1000	40	.	.	PUNCT
taxlaw-2853	1001	1	you	you	PRON
taxlaw-2853	1001	2	are	be	AUX
taxlaw-2853	1001	3	also	also	ADV
taxlaw-2853	1001	4	concerned	concerned	ADJ
taxlaw-2853	1001	5	about	about	ADP
taxlaw-2853	1001	6	the	the	DET
taxlaw-2853	1001	7	potential	potential	ADJ
taxlaw-2853	1001	8	application	application	NOUN
taxlaw-2853	1001	9	of	of	ADP
taxlaw-2853	1001	10	the	the	DET
taxlaw-2853	1001	11	economic	economic	ADJ
taxlaw-2853	1001	12	substance	substance	NOUN
taxlaw-2853	1001	13	and	and	CCONJ
taxlaw-2853	1001	14	step	step	NOUN
taxlaw-2853	1001	15	transaction	transaction	NOUN
taxlaw-2853	1001	16	doctrines	doctrine	NOUN
taxlaw-2853	1001	17	.	.	PUNCT
taxlaw-2853	1002	1	the	the	DET
taxlaw-2853	1002	2	partner	partner	NOUN
taxlaw-2853	1002	3	acknowledges	acknowledge	VERB
taxlaw-2853	1002	4	these	these	DET
taxlaw-2853	1002	5	concerns	concern	NOUN
taxlaw-2853	1002	6	but	but	CCONJ
taxlaw-2853	1002	7	still	still	ADV
taxlaw-2853	1002	8	thinks	think	VERB
taxlaw-2853	1002	9	she	she	PRON
taxlaw-2853	1002	10	can	can	AUX
taxlaw-2853	1002	11	opine	opine	VERB
taxlaw-2853	1002	12	at	at	ADP
taxlaw-2853	1002	13	a	a	DET
taxlaw-2853	1002	14	“	"	PUNCT
taxlaw-2853	1002	15	more	more	ADV
taxlaw-2853	1002	16	likely	likely	ADJ
taxlaw-2853	1002	17	than	than	ADP
taxlaw-2853	1002	18	not	not	PART
taxlaw-2853	1002	19	”	"	PUNCT
taxlaw-2853	1002	20	level	level	NOUN
taxlaw-2853	1002	21	.	.	PUNCT
taxlaw-2853	1003	1	what	what	PRON
taxlaw-2853	1003	2	do	do	AUX
taxlaw-2853	1003	3	you	you	PRON
taxlaw-2853	1003	4	do	do	VERB
taxlaw-2853	1003	5	?	?	PUNCT
taxlaw-2853	1004	1	why	why	SCONJ
taxlaw-2853	1004	2	?	?	PUNCT
taxlaw-2853	1004	3	a.	a.	NOUN
taxlaw-2853	1005	1	[	[	X
taxlaw-2853	1005	2	follow	follow	VERB
taxlaw-2853	1005	3	-	-	PUNCT
taxlaw-2853	1005	4	up	up	NOUN
taxlaw-2853	1005	5	:	:	PUNCT
taxlaw-2853	1005	6	the	the	DET
taxlaw-2853	1005	7	client	client	NOUN
taxlaw-2853	1005	8	told	tell	VERB
taxlaw-2853	1005	9	you	you	PRON
taxlaw-2853	1005	10	that	that	SCONJ
taxlaw-2853	1005	11	,	,	PUNCT
taxlaw-2853	1005	12	if	if	SCONJ
taxlaw-2853	1005	13	you	you	PRON
taxlaw-2853	1005	14	can	can	AUX
taxlaw-2853	1005	15	not	not	PART
taxlaw-2853	1005	16	get	get	VERB
taxlaw-2853	1005	17	to	to	ADP
taxlaw-2853	1005	18	the	the	DET
taxlaw-2853	1005	19	more	more	ADV
taxlaw-2853	1005	20	likely	likely	ADJ
taxlaw-2853	1005	21	than	than	SCONJ
taxlaw-2853	1005	22	not	not	PART
taxlaw-2853	1005	23	opinion	opinion	NOUN
taxlaw-2853	1005	24	,	,	PUNCT
taxlaw-2853	1005	25	she	she	PRON
taxlaw-2853	1005	26	will	will	AUX
taxlaw-2853	1005	27	fire	fire	VERB
taxlaw-2853	1005	28	your	your	PRON
taxlaw-2853	1005	29	firm	firm	NOUN
taxlaw-2853	1005	30	and	and	CCONJ
taxlaw-2853	1005	31	go	go	VERB
taxlaw-2853	1005	32	to	to	ADP
taxlaw-2853	1005	33	another	another	DET
taxlaw-2853	1005	34	firm	firm	NOUN
taxlaw-2853	1005	35	that	that	PRON
taxlaw-2853	1005	36	will	will	AUX
taxlaw-2853	1005	37	render	render	VERB
taxlaw-2853	1005	38	the	the	DET
taxlaw-2853	1005	39	opinion	opinion	NOUN
taxlaw-2853	1005	40	.	.	PUNCT
taxlaw-2853	1006	1	this	this	PRON
taxlaw-2853	1006	2	is	be	AUX
taxlaw-2853	1006	3	a	a	DET
taxlaw-2853	1006	4	big	big	ADJ
taxlaw-2853	1006	5	client	client	NOUN
taxlaw-2853	1006	6	for	for	ADP
taxlaw-2853	1006	7	the	the	DET
taxlaw-2853	1006	8	firm	firm	NOUN
taxlaw-2853	1006	9	,	,	PUNCT
taxlaw-2853	1006	10	and	and	CCONJ
taxlaw-2853	1006	11	your	your	PRON
taxlaw-2853	1006	12	bonus	bonus	NOUN
taxlaw-2853	1006	13	and	and	CCONJ
taxlaw-2853	1006	14	ability	ability	NOUN
taxlaw-2853	1006	15	to	to	PART
taxlaw-2853	1006	16	advance	advance	VERB
taxlaw-2853	1006	17	in	in	ADP
taxlaw-2853	1006	18	the	the	DET
taxlaw-2853	1006	19	firm	firm	NOUN
taxlaw-2853	1006	20	is	be	AUX
taxlaw-2853	1006	21	based	base	VERB
taxlaw-2853	1006	22	on	on	ADP
taxlaw-2853	1006	23	(	(	PUNCT
taxlaw-2853	1006	24	a	a	X
taxlaw-2853	1006	25	)	)	PUNCT
taxlaw-2853	1006	26	the	the	DET
taxlaw-2853	1006	27	number	number	NOUN
taxlaw-2853	1006	28	of	of	ADP
taxlaw-2853	1006	29	hours	hour	NOUN
taxlaw-2853	1006	30	you	you	PRON
taxlaw-2853	1006	31	bill	bill	VERB
taxlaw-2853	1006	32	to	to	ADP
taxlaw-2853	1006	33	ongoing	ongoing	ADJ
taxlaw-2853	1006	34	clients	client	NOUN
taxlaw-2853	1006	35	and	and	CCONJ
taxlaw-2853	1006	36	(	(	PUNCT
taxlaw-2853	1006	37	b	b	X
taxlaw-2853	1006	38	)	)	PUNCT
taxlaw-2853	1006	39	the	the	DET
taxlaw-2853	1006	40	role	role	NOUN
taxlaw-2853	1006	41	that	that	PRON
taxlaw-2853	1006	42	you	you	PRON
taxlaw-2853	1006	43	play	play	VERB
taxlaw-2853	1006	44	in	in	ADP
taxlaw-2853	1006	45	retaining	retain	VERB
taxlaw-2853	1006	46	clients	client	NOUN
taxlaw-2853	1006	47	and	and	CCONJ
taxlaw-2853	1006	48	keeping	keep	VERB
taxlaw-2853	1006	49	them	they	PRON
taxlaw-2853	1006	50	happy	happy	ADJ
taxlaw-2853	1006	51	.	.	PUNCT
taxlaw-2853	1006	52	]	]	X
taxlaw-2853	1007	1	2	2	X
taxlaw-2853	1007	2	.	.	X
taxlaw-2853	1007	3	your	your	PRON
taxlaw-2853	1007	4	firm	firm	NOUN
taxlaw-2853	1007	5	has	have	VERB
taxlaw-2853	1007	6	a	a	DET
taxlaw-2853	1007	7	practice	practice	NOUN
taxlaw-2853	1007	8	group	group	NOUN
taxlaw-2853	1007	9	that	that	PRON
taxlaw-2853	1007	10	comes	come	VERB
taxlaw-2853	1007	11	up	up	ADP
taxlaw-2853	1007	12	with	with	ADP
taxlaw-2853	1007	13	(	(	PUNCT
taxlaw-2853	1007	14	potentially	potentially	ADV
taxlaw-2853	1007	15	aggressive	aggressive	ADJ
taxlaw-2853	1007	16	)	)	PUNCT
taxlaw-2853	1007	17	tax	tax	NOUN
taxlaw-2853	1007	18	reduction	reduction	NOUN
taxlaw-2853	1007	19	strategies	strategy	NOUN
taxlaw-2853	1007	20	(	(	PUNCT
taxlaw-2853	1007	21	e.g.	e.g.	ADV
taxlaw-2853	1007	22	,	,	PUNCT
taxlaw-2853	1007	23	investment	investment	NOUN
taxlaw-2853	1007	24	structures	structure	NOUN
taxlaw-2853	1007	25	,	,	PUNCT
taxlaw-2853	1007	26	financial	financial	ADJ
taxlaw-2853	1007	27	products	product	NOUN
taxlaw-2853	1007	28	)	)	PUNCT
taxlaw-2853	1007	29	that	that	PRON
taxlaw-2853	1007	30	can	can	AUX
taxlaw-2853	1007	31	be	be	AUX
taxlaw-2853	1007	32	offered	offer	VERB
taxlaw-2853	1007	33	to	to	ADP
taxlaw-2853	1007	34	clients	client	NOUN
taxlaw-2853	1007	35	who	who	PRON
taxlaw-2853	1007	36	are	be	AUX
taxlaw-2853	1007	37	seeking	seek	VERB
taxlaw-2853	1007	38	to	to	PART
taxlaw-2853	1007	39	reduce	reduce	VERB
taxlaw-2853	1007	40	their	their	PRON
taxlaw-2853	1007	41	taxes	taxis	NOUN
taxlaw-2853	1007	42	.	.	PUNCT
taxlaw-2853	1008	1	the	the	DET
taxlaw-2853	1008	2	head	head	NOUN
taxlaw-2853	1008	3	of	of	ADP
taxlaw-2853	1008	4	that	that	DET
taxlaw-2853	1008	5	practice	practice	NOUN
taxlaw-2853	1008	6	group	group	NOUN
taxlaw-2853	1008	7	has	have	AUX
taxlaw-2853	1008	8	taken	take	VERB
taxlaw-2853	1008	9	notice	notice	NOUN
taxlaw-2853	1008	10	of	of	ADP
taxlaw-2853	1008	11	your	your	PRON
taxlaw-2853	1008	12	outstanding	outstanding	ADJ
taxlaw-2853	1008	13	work	work	NOUN
taxlaw-2853	1008	14	as	as	ADP
taxlaw-2853	1008	15	a	a	DET
taxlaw-2853	1008	16	junior	junior	ADJ
taxlaw-2853	1008	17	tax	tax	NOUN
taxlaw-2853	1008	18	associate	associate	NOUN
taxlaw-2853	1008	19	,	,	PUNCT
taxlaw-2853	1008	20	and	and	CCONJ
taxlaw-2853	1008	21	she	she	PRON
taxlaw-2853	1008	22	has	have	AUX
taxlaw-2853	1008	23	asked	ask	VERB
taxlaw-2853	1008	24	you	you	PRON
taxlaw-2853	1008	25	to	to	PART
taxlaw-2853	1008	26	join	join	VERB
taxlaw-2853	1008	27	her	her	PRON
taxlaw-2853	1008	28	practice	practice	NOUN
taxlaw-2853	1008	29	group	group	NOUN
taxlaw-2853	1008	30	.	.	PUNCT
taxlaw-2853	1009	1	if	if	SCONJ
taxlaw-2853	1009	2	you	you	PRON
taxlaw-2853	1009	3	join	join	VERB
taxlaw-2853	1009	4	the	the	DET
taxlaw-2853	1009	5	practice	practice	NOUN
taxlaw-2853	1009	6	group	group	NOUN
taxlaw-2853	1009	7	,	,	PUNCT
taxlaw-2853	1009	8	the	the	DET
taxlaw-2853	1009	9	practice	practice	NOUN
taxlaw-2853	1009	10	group	group	NOUN
taxlaw-2853	1009	11	’s	’s	PART
taxlaw-2853	1009	12	work	work	NOUN
taxlaw-2853	1009	13	will	will	AUX
taxlaw-2853	1009	14	consume	consume	VERB
taxlaw-2853	1009	15	the	the	DET
taxlaw-2853	1009	16	vast	vast	ADJ
taxlaw-2853	1009	17	majority	majority	NOUN
taxlaw-2853	1009	18	of	of	ADP
taxlaw-2853	1009	19	your	your	PRON
taxlaw-2853	1009	20	time	time	NOUN
taxlaw-2853	1009	21	.	.	PUNCT
taxlaw-2853	1010	1	you	you	PRON
taxlaw-2853	1010	2	have	have	AUX
taxlaw-2853	1010	3	heard	hear	VERB
taxlaw-2853	1010	4	that	that	SCONJ
taxlaw-2853	1010	5	members	member	NOUN
taxlaw-2853	1010	6	of	of	ADP
taxlaw-2853	1010	7	the	the	DET
taxlaw-2853	1010	8	practice	practice	NOUN
taxlaw-2853	1010	9	group	group	NOUN
taxlaw-2853	1010	10	tend	tend	VERB
taxlaw-2853	1010	11	to	to	PART
taxlaw-2853	1010	12	get	get	VERB
taxlaw-2853	1010	13	very	very	ADV
taxlaw-2853	1010	14	good	good	ADJ
taxlaw-2853	1010	15	bonuses	bonus	NOUN
taxlaw-2853	1010	16	.	.	PUNCT
taxlaw-2853	1011	1	what	what	PRON
taxlaw-2853	1011	2	do	do	AUX
taxlaw-2853	1011	3	you	you	PRON
taxlaw-2853	1011	4	do	do	VERB
taxlaw-2853	1011	5	?	?	PUNCT
taxlaw-2853	1012	1	why	why	SCONJ
taxlaw-2853	1012	2	?	?	PUNCT
taxlaw-2853	1013	1	3	3	X
taxlaw-2853	1013	2	.	.	X
taxlaw-2853	1013	3	you	you	PRON
taxlaw-2853	1013	4	have	have	AUX
taxlaw-2853	1013	5	just	just	ADV
taxlaw-2853	1013	6	been	be	AUX
taxlaw-2853	1013	7	assigned	assign	VERB
taxlaw-2853	1013	8	to	to	ADP
taxlaw-2853	1013	9	a	a	DET
taxlaw-2853	1013	10	new	new	ADJ
taxlaw-2853	1013	11	matter	matter	NOUN
taxlaw-2853	1013	12	.	.	PUNCT
taxlaw-2853	1014	1	in	in	ADP
taxlaw-2853	1014	2	your	your	PRON
taxlaw-2853	1014	3	first	first	ADJ
taxlaw-2853	1014	4	meeting	meeting	NOUN
taxlaw-2853	1014	5	with	with	ADP
taxlaw-2853	1014	6	the	the	DET
taxlaw-2853	1014	7	partner	partner	NOUN
taxlaw-2853	1014	8	,	,	PUNCT
taxlaw-2853	1014	9	she	she	PRON
taxlaw-2853	1014	10	explains	explain	VERB
taxlaw-2853	1014	11	to	to	ADP
taxlaw-2853	1014	12	you	you	PRON
taxlaw-2853	1014	13	that	that	SCONJ
taxlaw-2853	1014	14	you	you	PRON
taxlaw-2853	1014	15	will	will	AUX
taxlaw-2853	1014	16	be	be	AUX
taxlaw-2853	1014	17	helping	help	VERB
taxlaw-2853	1014	18	to	to	PART
taxlaw-2853	1014	19	determine	determine	VERB
taxlaw-2853	1014	20	whether	whether	SCONJ
taxlaw-2853	1014	21	there	there	PRON
taxlaw-2853	1014	22	is	be	VERB
taxlaw-2853	1014	23	substantial	substantial	ADJ
taxlaw-2853	1014	24	authority	authority	NOUN
taxlaw-2853	1014	25	or	or	CCONJ
taxlaw-2853	1014	26	just	just	ADV
taxlaw-2853	1014	27	a	a	DET
taxlaw-2853	1014	28	reasonable	reasonable	ADJ
taxlaw-2853	1014	29	basis	basis	NOUN
taxlaw-2853	1014	30	for	for	ADP
taxlaw-2853	1014	31	a	a	DET
taxlaw-2853	1014	32	position	position	NOUN
taxlaw-2853	1014	33	that	that	PRON
taxlaw-2853	1014	34	a	a	DET
taxlaw-2853	1014	35	client	client	NOUN
taxlaw-2853	1014	36	wants	want	VERB
taxlaw-2853	1014	37	to	to	PART
taxlaw-2853	1014	38	take	take	VERB
taxlaw-2853	1014	39	.	.	PUNCT
taxlaw-2853	1015	1	the	the	DET
taxlaw-2853	1015	2	partner	partner	NOUN
taxlaw-2853	1015	3	says	say	VERB
taxlaw-2853	1015	4	that	that	SCONJ
taxlaw-2853	1015	5	the	the	DET
taxlaw-2853	1015	6	firm	firm	NOUN
taxlaw-2853	1015	7	and	and	CCONJ
taxlaw-2853	1015	8	the	the	DET
taxlaw-2853	1015	9	client	client	NOUN
taxlaw-2853	1015	10	are	be	AUX
taxlaw-2853	1015	11	hoping	hope	VERB
taxlaw-2853	1015	12	that	that	SCONJ
taxlaw-2853	1015	13	you	you	PRON
taxlaw-2853	1015	14	can	can	AUX
taxlaw-2853	1015	15	help	help	VERB
taxlaw-2853	1015	16	them	they	PRON
taxlaw-2853	1015	17	reach	reach	VERB
taxlaw-2853	1015	18	a	a	DET
taxlaw-2853	1015	19	“	"	PUNCT
taxlaw-2853	1015	20	substantial	substantial	ADJ
taxlaw-2853	1015	21	authority	authority	NOUN
taxlaw-2853	1015	22	”	"	PUNCT
taxlaw-2853	1015	23	opinion	opinion	NOUN
taxlaw-2853	1015	24	because	because	SCONJ
taxlaw-2853	1015	25	the	the	DET
taxlaw-2853	1015	26	client	client	NOUN
taxlaw-2853	1015	27	definitely	definitely	ADV
taxlaw-2853	1015	28	does	do	AUX
taxlaw-2853	1015	29	not	not	PART
taxlaw-2853	1015	30	want	want	VERB
taxlaw-2853	1015	31	to	to	PART
taxlaw-2853	1015	32	disclose	disclose	VERB
taxlaw-2853	1015	33	.	.	PUNCT
taxlaw-2853	1016	1	what	what	PRON
taxlaw-2853	1016	2	do	do	AUX
taxlaw-2853	1016	3	you	you	PRON
taxlaw-2853	1016	4	do	do	VERB
taxlaw-2853	1016	5	?	?	PUNCT
taxlaw-2853	1017	1	why	why	SCONJ
taxlaw-2853	1017	2	?	?	PUNCT
taxlaw-2853	1018	1	4	4	X
taxlaw-2853	1018	2	.	.	X
taxlaw-2853	1018	3	you	you	PRON
taxlaw-2853	1018	4	just	just	ADV
taxlaw-2853	1018	5	left	leave	VERB
taxlaw-2853	1018	6	a	a	DET
taxlaw-2853	1018	7	partner	partner	NOUN
taxlaw-2853	1018	8	’s	’s	PART
taxlaw-2853	1018	9	office	office	NOUN
taxlaw-2853	1018	10	after	after	ADP
taxlaw-2853	1018	11	you	you	PRON
taxlaw-2853	1018	12	and	and	CCONJ
taxlaw-2853	1018	13	the	the	DET
taxlaw-2853	1018	14	partner	partner	NOUN
taxlaw-2853	1018	15	had	have	VERB
taxlaw-2853	1018	16	a	a	DET
taxlaw-2853	1018	17	conversation	conversation	NOUN
taxlaw-2853	1018	18	with	with	ADP
taxlaw-2853	1018	19	the	the	DET
taxlaw-2853	1018	20	client	client	NOUN
taxlaw-2853	1018	21	about	about	ADP
taxlaw-2853	1018	22	the	the	DET
taxlaw-2853	1018	23	tax	tax	NOUN
taxlaw-2853	1018	24	treatment	treatment	NOUN
taxlaw-2853	1018	25	of	of	ADP
taxlaw-2853	1018	26	a	a	DET
taxlaw-2853	1018	27	particular	particular	ADJ
taxlaw-2853	1018	28	transaction	transaction	NOUN
taxlaw-2853	1018	29	that	that	PRON
taxlaw-2853	1018	30	the	the	DET
taxlaw-2853	1018	31	client	client	NOUN
taxlaw-2853	1018	32	wants	want	VERB
taxlaw-2853	1018	33	to	to	PART
taxlaw-2853	1018	34	undertake	undertake	VERB
taxlaw-2853	1018	35	.	.	PUNCT
taxlaw-2853	1019	1	you	you	PRON
taxlaw-2853	1019	2	think	think	VERB
taxlaw-2853	1019	3	that	that	SCONJ
taxlaw-2853	1019	4	the	the	DET
taxlaw-2853	1019	5	partner	partner	NOUN
taxlaw-2853	1019	6	glossed	gloss	VERB
taxlaw-2853	1019	7	over	over	ADP
taxlaw-2853	1019	8	the	the	DET
taxlaw-2853	1019	9	degree	degree	NOUN
taxlaw-2853	1019	10	of	of	ADP
taxlaw-2853	1019	11	legal	legal	ADJ
taxlaw-2853	1019	12	uncertainty	uncertainty	NOUN
taxlaw-2853	1019	13	and	and	CCONJ
taxlaw-2853	1019	14	the	the	DET
taxlaw-2853	1019	15	amount	amount	NOUN
taxlaw-2853	1019	16	of	of	ADP
taxlaw-2853	1019	17	downside	downside	ADJ
taxlaw-2853	1019	18	risk	risk	NOUN
taxlaw-2853	1019	19	(	(	PUNCT
taxlaw-2853	1019	20	penalties	penalty	NOUN
taxlaw-2853	1019	21	,	,	PUNCT
taxlaw-2853	1019	22	etc	etc	X
taxlaw-2853	1019	23	.	.	X
taxlaw-2853	1019	24	)	)	PUNCT
taxlaw-2853	1020	1	when	when	SCONJ
taxlaw-2853	1020	2	counseling	counsel	VERB
taxlaw-2853	1020	3	the	the	DET
taxlaw-2853	1020	4	client	client	NOUN
taxlaw-2853	1020	5	.	.	PUNCT
taxlaw-2853	1021	1	241	241	NUM
taxlaw-2853	1021	2	this	this	DET
taxlaw-2853	1021	3	and	and	CCONJ
taxlaw-2853	1021	4	other	other	ADJ
taxlaw-2853	1021	5	hypotheticals	hypothetical	NOUN
taxlaw-2853	1021	6	(	(	PUNCT
taxlaw-2853	1021	7	particularly	particularly	ADV
taxlaw-2853	1021	8	3	3	NUM
taxlaw-2853	1021	9	-	-	SYM
taxlaw-2853	1021	10	6	6	NUM
taxlaw-2853	1021	11	)	)	PUNCT
taxlaw-2853	1021	12	can	can	AUX
taxlaw-2853	1021	13	be	be	AUX
taxlaw-2853	1021	14	made	make	VERB
taxlaw-2853	1021	15	more	more	ADV
taxlaw-2853	1021	16	specific	specific	ADJ
taxlaw-2853	1021	17	to	to	ADP
taxlaw-2853	1021	18	a	a	DET
taxlaw-2853	1021	19	given	give	VERB
taxlaw-2853	1021	20	course	course	NOUN
taxlaw-2853	1021	21	in	in	ADP
taxlaw-2853	1021	22	which	which	PRON
taxlaw-2853	1021	23	they	they	PRON
taxlaw-2853	1021	24	are	be	AUX
taxlaw-2853	1021	25	used	use	VERB
taxlaw-2853	1021	26	.	.	PUNCT
taxlaw-2853	1022	1	for	for	ADP
taxlaw-2853	1022	2	example	example	NOUN
taxlaw-2853	1022	3	,	,	PUNCT
taxlaw-2853	1022	4	in	in	ADP
taxlaw-2853	1022	5	a	a	DET
taxlaw-2853	1022	6	partnership	partnership	NOUN
taxlaw-2853	1022	7	tax	tax	NOUN
taxlaw-2853	1022	8	course	course	NOUN
taxlaw-2853	1022	9	,	,	PUNCT
taxlaw-2853	1022	10	the	the	DET
taxlaw-2853	1022	11	hypothetical	hypothetical	ADJ
taxlaw-2853	1022	12	could	could	AUX
taxlaw-2853	1022	13	be	be	AUX
taxlaw-2853	1022	14	modified	modify	VERB
taxlaw-2853	1022	15	to	to	PART
taxlaw-2853	1022	16	say	say	VERB
taxlaw-2853	1022	17	that	that	SCONJ
taxlaw-2853	1022	18	the	the	DET
taxlaw-2853	1022	19	substantive	substantive	ADJ
taxlaw-2853	1022	20	issue	issue	NOUN
taxlaw-2853	1022	21	is	be	AUX
taxlaw-2853	1022	22	whether	whether	SCONJ
taxlaw-2853	1022	23	a	a	DET
taxlaw-2853	1022	24	transaction	transaction	NOUN
taxlaw-2853	1022	25	will	will	AUX
taxlaw-2853	1022	26	be	be	AUX
taxlaw-2853	1022	27	treated	treat	VERB
taxlaw-2853	1022	28	as	as	ADP
taxlaw-2853	1022	29	a	a	DET
taxlaw-2853	1022	30	disguised	disguised	ADJ
taxlaw-2853	1022	31	sale	sale	NOUN
taxlaw-2853	1022	32	under	under	ADP
taxlaw-2853	1022	33	section	section	NOUN
taxlaw-2853	1022	34	707	707	NUM
taxlaw-2853	1022	35	.	.	PUNCT
taxlaw-2853	1023	1	in	in	ADP
taxlaw-2853	1023	2	a	a	DET
taxlaw-2853	1023	3	corporate	corporate	ADJ
taxlaw-2853	1023	4	tax	tax	NOUN
taxlaw-2853	1023	5	course	course	NOUN
taxlaw-2853	1023	6	,	,	PUNCT
taxlaw-2853	1023	7	the	the	DET
taxlaw-2853	1023	8	hypothetical	hypothetical	ADJ
taxlaw-2853	1023	9	could	could	AUX
taxlaw-2853	1023	10	be	be	AUX
taxlaw-2853	1023	11	modified	modify	VERB
taxlaw-2853	1023	12	to	to	PART
taxlaw-2853	1023	13	say	say	VERB
taxlaw-2853	1023	14	that	that	SCONJ
taxlaw-2853	1023	15	the	the	DET
taxlaw-2853	1023	16	substantive	substantive	ADJ
taxlaw-2853	1023	17	issue	issue	NOUN
taxlaw-2853	1023	18	is	be	AUX
taxlaw-2853	1023	19	whether	whether	SCONJ
taxlaw-2853	1023	20	a	a	DET
taxlaw-2853	1023	21	redemption	redemption	NOUN
taxlaw-2853	1023	22	will	will	AUX
taxlaw-2853	1023	23	meet	meet	VERB
taxlaw-2853	1023	24	the	the	DET
taxlaw-2853	1023	25	test	test	NOUN
taxlaw-2853	1023	26	in	in	ADP
taxlaw-2853	1023	27	section	section	NOUN
taxlaw-2853	1023	28	302(b)(1	302(b)(1	NUM
taxlaw-2853	1023	29	)	)	PUNCT
taxlaw-2853	1023	30	and	and	CCONJ
taxlaw-2853	1023	31	be	be	AUX
taxlaw-2853	1023	32	treated	treat	VERB
taxlaw-2853	1023	33	as	as	ADP
taxlaw-2853	1023	34	a	a	DET
taxlaw-2853	1023	35	sale	sale	NOUN
taxlaw-2853	1023	36	/	/	SYM
taxlaw-2853	1023	37	exchange	exchange	NOUN
taxlaw-2853	1023	38	or	or	CCONJ
taxlaw-2853	1023	39	whether	whether	SCONJ
taxlaw-2853	1023	40	the	the	DET
taxlaw-2853	1023	41	redemption	redemption	NOUN
taxlaw-2853	1023	42	will	will	AUX
taxlaw-2853	1023	43	be	be	AUX
taxlaw-2853	1023	44	treated	treat	VERB
taxlaw-2853	1023	45	as	as	ADP
taxlaw-2853	1023	46	a	a	DET
taxlaw-2853	1023	47	section	section	NOUN
taxlaw-2853	1023	48	301	301	NUM
taxlaw-2853	1023	49	distribution	distribution	NOUN
taxlaw-2853	1023	50	.	.	PUNCT
taxlaw-2853	1024	1	264	264	NUM
taxlaw-2853	1024	2	columbia	columbia	PROPN
taxlaw-2853	1024	3	journal	journal	PROPN
taxlaw-2853	1024	4	of	of	ADP
taxlaw-2853	1024	5	tax	tax	NOUN
taxlaw-2853	1024	6	law	law	NOUN
taxlaw-2853	1024	7	[	[	X
taxlaw-2853	1024	8	vol.8:215	vol.8:215	PROPN
taxlaw-2853	1024	9	assume	assume	VERB
taxlaw-2853	1024	10	that	that	SCONJ
taxlaw-2853	1024	11	you	you	PRON
taxlaw-2853	1024	12	and	and	CCONJ
taxlaw-2853	1024	13	the	the	DET
taxlaw-2853	1024	14	partner	partner	NOUN
taxlaw-2853	1024	15	agree	agree	VERB
taxlaw-2853	1024	16	that	that	SCONJ
taxlaw-2853	1024	17	there	there	PRON
taxlaw-2853	1024	18	is	be	VERB
taxlaw-2853	1024	19	substantial	substantial	ADJ
taxlaw-2853	1024	20	authority	authority	NOUN
taxlaw-2853	1024	21	for	for	ADP
taxlaw-2853	1024	22	the	the	DET
taxlaw-2853	1024	23	position	position	NOUN
taxlaw-2853	1024	24	,	,	PUNCT
taxlaw-2853	1024	25	but	but	CCONJ
taxlaw-2853	1024	26	you	you	PRON
taxlaw-2853	1024	27	think	think	VERB
taxlaw-2853	1024	28	that	that	SCONJ
taxlaw-2853	1024	29	it	it	PRON
taxlaw-2853	1024	30	is	be	AUX
taxlaw-2853	1024	31	a	a	DET
taxlaw-2853	1024	32	“	"	PUNCT
taxlaw-2853	1024	33	very	very	ADV
taxlaw-2853	1024	34	close	close	ADJ
taxlaw-2853	1024	35	call	call	NOUN
taxlaw-2853	1024	36	.	.	PUNCT
taxlaw-2853	1024	37	”	"	PUNCT
taxlaw-2853	1025	1	[	[	X
taxlaw-2853	1025	2	if	if	SCONJ
taxlaw-2853	1025	3	you	you	PRON
taxlaw-2853	1025	4	prefer	prefer	VERB
taxlaw-2853	1025	5	,	,	PUNCT
taxlaw-2853	1025	6	you	you	PRON
taxlaw-2853	1025	7	can	can	AUX
taxlaw-2853	1025	8	assume	assume	VERB
taxlaw-2853	1025	9	that	that	SCONJ
taxlaw-2853	1025	10	you	you	PRON
taxlaw-2853	1025	11	and	and	CCONJ
taxlaw-2853	1025	12	the	the	DET
taxlaw-2853	1025	13	partner	partner	NOUN
taxlaw-2853	1025	14	agree	agree	VERB
taxlaw-2853	1025	15	that	that	SCONJ
taxlaw-2853	1025	16	the	the	DET
taxlaw-2853	1025	17	position	position	NOUN
taxlaw-2853	1025	18	is	be	AUX
taxlaw-2853	1025	19	more	more	ADV
taxlaw-2853	1025	20	likely	likely	ADJ
taxlaw-2853	1025	21	than	than	SCONJ
taxlaw-2853	1025	22	not	not	PART
taxlaw-2853	1025	23	to	to	PART
taxlaw-2853	1025	24	succeed	succeed	VERB
taxlaw-2853	1025	25	on	on	ADP
taxlaw-2853	1025	26	the	the	DET
taxlaw-2853	1025	27	merits	merit	NOUN
taxlaw-2853	1025	28	,	,	PUNCT
taxlaw-2853	1025	29	but	but	CCONJ
taxlaw-2853	1025	30	again	again	ADV
taxlaw-2853	1025	31	,	,	PUNCT
taxlaw-2853	1025	32	you	you	PRON
taxlaw-2853	1025	33	think	think	VERB
taxlaw-2853	1025	34	it	it	PRON
taxlaw-2853	1025	35	is	be	AUX
taxlaw-2853	1025	36	a	a	DET
taxlaw-2853	1025	37	“	"	PUNCT
taxlaw-2853	1025	38	very	very	ADV
taxlaw-2853	1025	39	close	close	ADJ
taxlaw-2853	1025	40	call	call	NOUN
taxlaw-2853	1025	41	.	.	PUNCT
taxlaw-2853	1025	42	”	"	PUNCT
taxlaw-2853	1025	43	]	]	X
taxlaw-2853	1025	44	what	what	PRON
taxlaw-2853	1025	45	do	do	AUX
taxlaw-2853	1025	46	you	you	PRON
taxlaw-2853	1025	47	do	do	VERB
taxlaw-2853	1025	48	?	?	PUNCT
taxlaw-2853	1026	1	why	why	SCONJ
taxlaw-2853	1026	2	?	?	PUNCT
taxlaw-2853	1027	1	5	5	X
taxlaw-2853	1027	2	.	.	X
taxlaw-2853	1027	3	you	you	PRON
taxlaw-2853	1027	4	are	be	AUX
taxlaw-2853	1027	5	working	work	VERB
taxlaw-2853	1027	6	on	on	ADP
taxlaw-2853	1027	7	a	a	DET
taxlaw-2853	1027	8	matter	matter	NOUN
taxlaw-2853	1027	9	in	in	ADP
taxlaw-2853	1027	10	which	which	PRON
taxlaw-2853	1027	11	your	your	PRON
taxlaw-2853	1027	12	firm	firm	NOUN
taxlaw-2853	1027	13	is	be	AUX
taxlaw-2853	1027	14	about	about	ADJ
taxlaw-2853	1027	15	to	to	PART
taxlaw-2853	1027	16	render	render	VERB
taxlaw-2853	1027	17	a	a	DET
taxlaw-2853	1027	18	tax	tax	NOUN
taxlaw-2853	1027	19	opinion	opinion	NOUN
taxlaw-2853	1027	20	.	.	PUNCT
taxlaw-2853	1028	1	the	the	DET
taxlaw-2853	1028	2	opinion	opinion	NOUN
taxlaw-2853	1028	3	is	be	AUX
taxlaw-2853	1028	4	written	write	VERB
taxlaw-2853	1028	5	and	and	CCONJ
taxlaw-2853	1028	6	ready	ready	ADJ
taxlaw-2853	1028	7	to	to	PART
taxlaw-2853	1028	8	go	go	VERB
taxlaw-2853	1028	9	.	.	PUNCT
taxlaw-2853	1029	1	as	as	ADP
taxlaw-2853	1029	2	the	the	DET
taxlaw-2853	1029	3	junior	junior	ADJ
taxlaw-2853	1029	4	associate	associate	NOUN
taxlaw-2853	1029	5	,	,	PUNCT
taxlaw-2853	1029	6	you	you	PRON
taxlaw-2853	1029	7	are	be	AUX
taxlaw-2853	1029	8	working	work	VERB
taxlaw-2853	1029	9	on	on	ADP
taxlaw-2853	1029	10	the	the	DET
taxlaw-2853	1029	11	“	"	PUNCT
taxlaw-2853	1029	12	backup	backup	ADJ
taxlaw-2853	1029	13	memo	memo	NOUN
taxlaw-2853	1029	14	”	"	PUNCT
taxlaw-2853	1029	15	(	(	PUNCT
taxlaw-2853	1029	16	i.e.	i.e.	X
taxlaw-2853	1029	17	,	,	PUNCT
taxlaw-2853	1029	18	the	the	DET
taxlaw-2853	1029	19	memo	memo	NOUN
taxlaw-2853	1029	20	to	to	ADP
taxlaw-2853	1029	21	the	the	DET
taxlaw-2853	1029	22	file	file	NOUN
taxlaw-2853	1029	23	documenting	document	VERB
taxlaw-2853	1029	24	the	the	DET
taxlaw-2853	1029	25	legal	legal	ADJ
taxlaw-2853	1029	26	basis	basis	NOUN
taxlaw-2853	1029	27	for	for	ADP
taxlaw-2853	1029	28	the	the	DET
taxlaw-2853	1029	29	firm	firm	NOUN
taxlaw-2853	1029	30	’s	’s	PART
taxlaw-2853	1029	31	opinion	opinion	NOUN
taxlaw-2853	1029	32	)	)	PUNCT
taxlaw-2853	1029	33	,	,	PUNCT
taxlaw-2853	1029	34	and	and	CCONJ
taxlaw-2853	1029	35	you	you	PRON
taxlaw-2853	1029	36	discover	discover	VERB
taxlaw-2853	1029	37	a	a	DET
taxlaw-2853	1029	38	new	new	ADJ
taxlaw-2853	1029	39	fact	fact	NOUN
taxlaw-2853	1029	40	that	that	SCONJ
taxlaw-2853	1029	41	you	you	PRON
taxlaw-2853	1029	42	think	think	VERB
taxlaw-2853	1029	43	alters	alter	VERB
taxlaw-2853	1029	44	the	the	DET
taxlaw-2853	1029	45	analysis	analysis	NOUN
taxlaw-2853	1029	46	and	and	CCONJ
taxlaw-2853	1029	47	undermines	undermine	VERB
taxlaw-2853	1029	48	the	the	DET
taxlaw-2853	1029	49	opinion	opinion	NOUN
taxlaw-2853	1029	50	’s	’s	PART
taxlaw-2853	1029	51	strength	strength	NOUN
taxlaw-2853	1029	52	.	.	PUNCT
taxlaw-2853	1030	1	if	if	SCONJ
taxlaw-2853	1030	2	the	the	DET
taxlaw-2853	1030	3	firm	firm	NOUN
taxlaw-2853	1030	4	does	do	AUX
taxlaw-2853	1030	5	not	not	PART
taxlaw-2853	1030	6	render	render	VERB
taxlaw-2853	1030	7	the	the	DET
taxlaw-2853	1030	8	opinion	opinion	NOUN
taxlaw-2853	1030	9	at	at	ADP
taxlaw-2853	1030	10	the	the	DET
taxlaw-2853	1030	11	agreed	agree	VERB
taxlaw-2853	1030	12	-	-	PUNCT
taxlaw-2853	1030	13	upon	upon	ADP
taxlaw-2853	1030	14	level	level	NOUN
taxlaw-2853	1030	15	of	of	ADP
taxlaw-2853	1030	16	certainty	certainty	NOUN
taxlaw-2853	1030	17	,	,	PUNCT
taxlaw-2853	1030	18	the	the	DET
taxlaw-2853	1030	19	deal	deal	NOUN
taxlaw-2853	1030	20	will	will	AUX
taxlaw-2853	1030	21	not	not	PART
taxlaw-2853	1030	22	close	close	VERB
taxlaw-2853	1030	23	,	,	PUNCT
taxlaw-2853	1030	24	and	and	CCONJ
taxlaw-2853	1030	25	the	the	DET
taxlaw-2853	1030	26	client	client	NOUN
taxlaw-2853	1030	27	and	and	CCONJ
taxlaw-2853	1030	28	the	the	DET
taxlaw-2853	1030	29	firm	firm	NOUN
taxlaw-2853	1030	30	will	will	AUX
taxlaw-2853	1030	31	both	both	PRON
taxlaw-2853	1030	32	lose	lose	VERB
taxlaw-2853	1030	33	a	a	DET
taxlaw-2853	1030	34	lot	lot	NOUN
taxlaw-2853	1030	35	of	of	ADP
taxlaw-2853	1030	36	money	money	NOUN
taxlaw-2853	1030	37	.	.	PUNCT
taxlaw-2853	1031	1	what	what	PRON
taxlaw-2853	1031	2	do	do	AUX
taxlaw-2853	1031	3	you	you	PRON
taxlaw-2853	1031	4	do	do	VERB
taxlaw-2853	1031	5	?	?	PUNCT
taxlaw-2853	1032	1	why	why	SCONJ
taxlaw-2853	1032	2	?	?	PUNCT
taxlaw-2853	1032	3	a.	a.	NOUN
taxlaw-2853	1033	1	[	[	X
taxlaw-2853	1033	2	follow	follow	VERB
taxlaw-2853	1033	3	-	-	PUNCT
taxlaw-2853	1033	4	up	up	NOUN
taxlaw-2853	1033	5	:	:	PUNCT
taxlaw-2853	1033	6	assume	assume	VERB
taxlaw-2853	1033	7	you	you	PRON
taxlaw-2853	1033	8	raised	raise	VERB
taxlaw-2853	1033	9	the	the	DET
taxlaw-2853	1033	10	new	new	ADJ
taxlaw-2853	1033	11	fact	fact	NOUN
taxlaw-2853	1033	12	with	with	ADP
taxlaw-2853	1033	13	the	the	DET
taxlaw-2853	1033	14	partner	partner	NOUN
taxlaw-2853	1033	15	,	,	PUNCT
taxlaw-2853	1033	16	and	and	CCONJ
taxlaw-2853	1033	17	she	she	PRON
taxlaw-2853	1033	18	told	tell	VERB
taxlaw-2853	1033	19	you	you	PRON
taxlaw-2853	1033	20	,	,	PUNCT
taxlaw-2853	1033	21	“	"	PUNCT
taxlaw-2853	1033	22	i	i	PRON
taxlaw-2853	1033	23	do	do	AUX
taxlaw-2853	1033	24	n’t	not	PART
taxlaw-2853	1033	25	think	think	VERB
taxlaw-2853	1033	26	that	that	PRON
taxlaw-2853	1033	27	is	be	AUX
taxlaw-2853	1033	28	particularly	particularly	ADV
taxlaw-2853	1033	29	probative	probative	ADJ
taxlaw-2853	1033	30	.	.	PUNCT
taxlaw-2853	1034	1	minimize	minimize	VERB
taxlaw-2853	1034	2	it	it	PRON
taxlaw-2853	1034	3	in	in	ADP
taxlaw-2853	1034	4	the	the	DET
taxlaw-2853	1034	5	backup	backup	ADJ
taxlaw-2853	1034	6	memo	memo	NOUN
taxlaw-2853	1034	7	.	.	PUNCT
taxlaw-2853	1034	8	”	"	PUNCT
taxlaw-2853	1035	1	]	]	X
taxlaw-2853	1035	2	6	6	X
taxlaw-2853	1035	3	.	.	X
taxlaw-2853	1035	4	you	you	PRON
taxlaw-2853	1035	5	are	be	AUX
taxlaw-2853	1035	6	working	work	VERB
taxlaw-2853	1035	7	on	on	ADP
taxlaw-2853	1035	8	a	a	DET
taxlaw-2853	1035	9	matter	matter	NOUN
taxlaw-2853	1035	10	that	that	PRON
taxlaw-2853	1035	11	requires	require	VERB
taxlaw-2853	1035	12	that	that	SCONJ
taxlaw-2853	1035	13	your	your	PRON
taxlaw-2853	1035	14	firm	firm	NOUN
taxlaw-2853	1035	15	render	render	VERB
taxlaw-2853	1035	16	a	a	DET
taxlaw-2853	1035	17	tax	tax	NOUN
taxlaw-2853	1035	18	opinion	opinion	NOUN
taxlaw-2853	1035	19	,	,	PUNCT
taxlaw-2853	1035	20	and	and	CCONJ
taxlaw-2853	1035	21	your	your	PRON
taxlaw-2853	1035	22	firm	firm	NOUN
taxlaw-2853	1035	23	has	have	VERB
taxlaw-2853	1035	24	a	a	DET
taxlaw-2853	1035	25	policy	policy	NOUN
taxlaw-2853	1035	26	that	that	PRON
taxlaw-2853	1035	27	all	all	DET
taxlaw-2853	1035	28	tax	tax	NOUN
taxlaw-2853	1035	29	opinions	opinion	NOUN
taxlaw-2853	1035	30	must	must	AUX
taxlaw-2853	1035	31	be	be	AUX
taxlaw-2853	1035	32	reviewed	review	VERB
taxlaw-2853	1035	33	by	by	ADP
taxlaw-2853	1035	34	a	a	DET
taxlaw-2853	1035	35	second	second	ADJ
taxlaw-2853	1035	36	partner	partner	NOUN
taxlaw-2853	1035	37	who	who	PRON
taxlaw-2853	1035	38	has	have	AUX
taxlaw-2853	1035	39	not	not	PART
taxlaw-2853	1035	40	otherwise	otherwise	ADV
taxlaw-2853	1035	41	been	be	AUX
taxlaw-2853	1035	42	involved	involve	VERB
taxlaw-2853	1035	43	in	in	ADP
taxlaw-2853	1035	44	the	the	DET
taxlaw-2853	1035	45	matter	matter	NOUN
taxlaw-2853	1035	46	.	.	PUNCT
taxlaw-2853	1036	1	the	the	DET
taxlaw-2853	1036	2	partner	partner	NOUN
taxlaw-2853	1036	3	you	you	PRON
taxlaw-2853	1036	4	with	with	ADP
taxlaw-2853	1036	5	whom	whom	PRON
taxlaw-2853	1036	6	you	you	PRON
taxlaw-2853	1036	7	are	be	AUX
taxlaw-2853	1036	8	working	work	VERB
taxlaw-2853	1036	9	has	have	AUX
taxlaw-2853	1036	10	tasked	task	VERB
taxlaw-2853	1036	11	you	you	PRON
taxlaw-2853	1036	12	with	with	ADP
taxlaw-2853	1036	13	getting	get	VERB
taxlaw-2853	1036	14	the	the	DET
taxlaw-2853	1036	15	second	second	ADJ
taxlaw-2853	1036	16	partner	partner	NOUN
taxlaw-2853	1036	17	review	review	NOUN
taxlaw-2853	1036	18	for	for	ADP
taxlaw-2853	1036	19	the	the	DET
taxlaw-2853	1036	20	opinion	opinion	NOUN
taxlaw-2853	1036	21	on	on	ADP
taxlaw-2853	1036	22	which	which	PRON
taxlaw-2853	1036	23	you	you	PRON
taxlaw-2853	1036	24	have	have	AUX
taxlaw-2853	1036	25	been	be	AUX
taxlaw-2853	1036	26	working	work	VERB
taxlaw-2853	1036	27	.	.	PUNCT
taxlaw-2853	1037	1	she	she	PRON
taxlaw-2853	1037	2	told	tell	VERB
taxlaw-2853	1037	3	you	you	PRON
taxlaw-2853	1037	4	to	to	PART
taxlaw-2853	1037	5	get	get	VERB
taxlaw-2853	1037	6	partner	partner	NOUN
taxlaw-2853	1037	7	x	x	NOUN
taxlaw-2853	1037	8	’s	’s	NOUN
taxlaw-2853	1037	9	signoff	signoff	NOUN
taxlaw-2853	1037	10	on	on	ADP
taxlaw-2853	1037	11	the	the	DET
taxlaw-2853	1037	12	opinion	opinion	NOUN
taxlaw-2853	1037	13	because	because	SCONJ
taxlaw-2853	1037	14	“	"	PUNCT
taxlaw-2853	1037	15	he	he	PRON
taxlaw-2853	1037	16	’ll	’ll	AUX
taxlaw-2853	1037	17	agree	agree	VERB
taxlaw-2853	1037	18	”	"	PUNCT
taxlaw-2853	1037	19	,	,	PUNCT
taxlaw-2853	1037	20	and	and	CCONJ
taxlaw-2853	1037	21	she	she	PRON
taxlaw-2853	1037	22	told	tell	VERB
taxlaw-2853	1037	23	you	you	PRON
taxlaw-2853	1037	24	,	,	PUNCT
taxlaw-2853	1037	25	“	"	PUNCT
taxlaw-2853	1037	26	definitely	definitely	ADV
taxlaw-2853	1037	27	do	do	AUX
taxlaw-2853	1037	28	n’t	not	PART
taxlaw-2853	1037	29	take	take	VERB
taxlaw-2853	1037	30	this	this	PRON
taxlaw-2853	1037	31	to	to	PART
taxlaw-2853	1037	32	partner	partner	VERB
taxlaw-2853	1037	33	y	y	PROPN
taxlaw-2853	1037	34	because	because	SCONJ
taxlaw-2853	1037	35	he	he	PRON
taxlaw-2853	1037	36	’ll	’ll	AUX
taxlaw-2853	1037	37	put	put	VERB
taxlaw-2853	1037	38	up	up	ADP
taxlaw-2853	1037	39	a	a	DET
taxlaw-2853	1037	40	big	big	ADJ
taxlaw-2853	1037	41	stink	stink	NOUN
taxlaw-2853	1037	42	about	about	ADP
taxlaw-2853	1037	43	the	the	DET
taxlaw-2853	1037	44	opinion	opinion	NOUN
taxlaw-2853	1037	45	,	,	PUNCT
taxlaw-2853	1037	46	which	which	PRON
taxlaw-2853	1037	47	will	will	AUX
taxlaw-2853	1037	48	just	just	ADV
taxlaw-2853	1037	49	rack	rack	VERB
taxlaw-2853	1037	50	up	up	ADP
taxlaw-2853	1037	51	more	more	ADJ
taxlaw-2853	1037	52	fees	fee	NOUN
taxlaw-2853	1037	53	and	and	CCONJ
taxlaw-2853	1037	54	potentially	potentially	ADV
taxlaw-2853	1037	55	blow	blow	VERB
taxlaw-2853	1037	56	up	up	ADP
taxlaw-2853	1037	57	the	the	DET
taxlaw-2853	1037	58	transaction	transaction	NOUN
taxlaw-2853	1037	59	.	.	PUNCT
taxlaw-2853	1037	60	”	"	PUNCT
taxlaw-2853	1038	1	assume	assume	VERB
taxlaw-2853	1038	2	that	that	SCONJ
taxlaw-2853	1038	3	you	you	PRON
taxlaw-2853	1038	4	and	and	CCONJ
taxlaw-2853	1038	5	the	the	DET
taxlaw-2853	1038	6	partner	partner	NOUN
taxlaw-2853	1038	7	with	with	ADP
taxlaw-2853	1038	8	whom	whom	PRON
taxlaw-2853	1038	9	you	you	PRON
taxlaw-2853	1038	10	have	have	AUX
taxlaw-2853	1038	11	been	be	AUX
taxlaw-2853	1038	12	working	work	VERB
taxlaw-2853	1038	13	agree	agree	VERB
taxlaw-2853	1038	14	that	that	SCONJ
taxlaw-2853	1038	15	it	it	PRON
taxlaw-2853	1038	16	is	be	AUX
taxlaw-2853	1038	17	a	a	DET
taxlaw-2853	1038	18	very	very	ADV
taxlaw-2853	1038	19	close	close	ADJ
taxlaw-2853	1038	20	call	call	NOUN
taxlaw-2853	1038	21	as	as	ADP
taxlaw-2853	1038	22	to	to	ADP
taxlaw-2853	1038	23	whether	whether	SCONJ
taxlaw-2853	1038	24	the	the	DET
taxlaw-2853	1038	25	opinion	opinion	NOUN
taxlaw-2853	1038	26	can	can	AUX
taxlaw-2853	1038	27	be	be	AUX
taxlaw-2853	1038	28	rendered	render	VERB
taxlaw-2853	1038	29	at	at	ADP
taxlaw-2853	1038	30	the	the	DET
taxlaw-2853	1038	31	desired	desire	VERB
taxlaw-2853	1038	32	level	level	NOUN
taxlaw-2853	1038	33	of	of	ADP
taxlaw-2853	1038	34	certainty	certainty	NOUN
taxlaw-2853	1038	35	,	,	PUNCT
taxlaw-2853	1038	36	but	but	CCONJ
taxlaw-2853	1038	37	you	you	PRON
taxlaw-2853	1038	38	both	both	PRON
taxlaw-2853	1038	39	believe	believe	VERB
taxlaw-2853	1038	40	you	you	PRON
taxlaw-2853	1038	41	“	"	PUNCT
taxlaw-2853	1038	42	can	can	AUX
taxlaw-2853	1038	43	get	get	VERB
taxlaw-2853	1038	44	there	there	ADV
taxlaw-2853	1038	45	”	"	PUNCT
taxlaw-2853	1038	46	.	.	PUNCT
taxlaw-2853	1039	1	what	what	PRON
taxlaw-2853	1039	2	do	do	AUX
taxlaw-2853	1039	3	you	you	PRON
taxlaw-2853	1039	4	do	do	VERB
taxlaw-2853	1039	5	?	?	PUNCT
taxlaw-2853	1040	1	why	why	SCONJ
taxlaw-2853	1040	2	?	?	PUNCT
taxlaw-2853	1041	1	2017	2017	NUM
taxlaw-2853	1041	2	]	]	PUNCT
taxlaw-2853	1041	3	fostering	foster	VERB
taxlaw-2853	1041	4	ethical	ethical	ADJ
taxlaw-2853	1041	5	professional	professional	ADJ
taxlaw-2853	1041	6	identity	identity	NOUN
taxlaw-2853	1041	7	in	in	ADP
taxlaw-2853	1041	8	tax	tax	NOUN
taxlaw-2853	1041	9	265	265	NUM
taxlaw-2853	1041	10	7	7	NUM
taxlaw-2853	1041	11	.	.	PUNCT
taxlaw-2853	1042	1	you	you	PRON
taxlaw-2853	1042	2	work	work	VERB
taxlaw-2853	1042	3	at	at	ADP
taxlaw-2853	1042	4	a	a	DET
taxlaw-2853	1042	5	small	small	ADJ
taxlaw-2853	1042	6	tax	tax	NOUN
taxlaw-2853	1042	7	planning	planning	NOUN
taxlaw-2853	1042	8	firm	firm	NOUN
taxlaw-2853	1042	9	,	,	PUNCT
taxlaw-2853	1042	10	and	and	CCONJ
taxlaw-2853	1042	11	individual	individual	NOUN
taxlaw-2853	1042	12	is	be	AUX
taxlaw-2853	1042	13	your	your	PRON
taxlaw-2853	1042	14	firm	firm	NOUN
taxlaw-2853	1042	15	’s	’s	PART
taxlaw-2853	1042	16	biggest	big	ADJ
taxlaw-2853	1042	17	client	client	NOUN
taxlaw-2853	1042	18	.	.	PUNCT
taxlaw-2853	1043	1	you	you	PRON
taxlaw-2853	1043	2	help	help	VERB
taxlaw-2853	1043	3	represent	represent	VERB
taxlaw-2853	1043	4	individual	individual	NOUN
taxlaw-2853	1043	5	in	in	ADP
taxlaw-2853	1043	6	connection	connection	NOUN
taxlaw-2853	1043	7	with	with	ADP
taxlaw-2853	1043	8	the	the	DET
taxlaw-2853	1043	9	tax	tax	NOUN
taxlaw-2853	1043	10	planning	planning	NOUN
taxlaw-2853	1043	11	for	for	ADP
taxlaw-2853	1043	12	his	his	PRON
taxlaw-2853	1043	13	sole	sole	ADJ
taxlaw-2853	1043	14	proprietorship	proprietorship	NOUN
taxlaw-2853	1043	15	business	business	NOUN
taxlaw-2853	1043	16	;	;	PUNCT
taxlaw-2853	1043	17	you	you	PRON
taxlaw-2853	1043	18	/	/	SYM
taxlaw-2853	1043	19	your	your	PRON
taxlaw-2853	1043	20	firm	firm	NOUN
taxlaw-2853	1043	21	do	do	AUX
taxlaw-2853	1043	22	/	/	PUNCT
taxlaw-2853	1043	23	does	do	AUX
taxlaw-2853	1043	24	not	not	PART
taxlaw-2853	1043	25	represent	represent	VERB
taxlaw-2853	1043	26	him	he	PRON
taxlaw-2853	1043	27	with	with	ADP
taxlaw-2853	1043	28	respect	respect	NOUN
taxlaw-2853	1043	29	to	to	ADP
taxlaw-2853	1043	30	his	his	PRON
taxlaw-2853	1043	31	non	non	ADJ
taxlaw-2853	1043	32	-	-	ADJ
taxlaw-2853	1043	33	business	business	ADJ
taxlaw-2853	1043	34	affairs	affair	NOUN
taxlaw-2853	1043	35	.	.	PUNCT
taxlaw-2853	1044	1	you	you	PRON
taxlaw-2853	1044	2	have	have	AUX
taxlaw-2853	1044	3	developed	develop	VERB
taxlaw-2853	1044	4	a	a	DET
taxlaw-2853	1044	5	good	good	ADJ
taxlaw-2853	1044	6	relationship	relationship	NOUN
taxlaw-2853	1044	7	with	with	ADP
taxlaw-2853	1044	8	individual	individual	NOUN
taxlaw-2853	1044	9	,	,	PUNCT
taxlaw-2853	1044	10	but	but	CCONJ
taxlaw-2853	1044	11	you	you	PRON
taxlaw-2853	1044	12	know	know	VERB
taxlaw-2853	1044	13	that	that	SCONJ
taxlaw-2853	1044	14	individual	individual	NOUN
taxlaw-2853	1044	15	holds	hold	VERB
taxlaw-2853	1044	16	grudges	grudge	NOUN
taxlaw-2853	1044	17	against	against	ADP
taxlaw-2853	1044	18	people	people	NOUN
taxlaw-2853	1044	19	that	that	PRON
taxlaw-2853	1044	20	“	"	PUNCT
taxlaw-2853	1044	21	have	have	AUX
taxlaw-2853	1044	22	wronged	wrong	VERB
taxlaw-2853	1044	23	him	he	PRON
taxlaw-2853	1044	24	.	.	PUNCT
taxlaw-2853	1044	25	”	"	PUNCT
taxlaw-2853	1045	1	last	last	ADJ
taxlaw-2853	1045	2	night	night	NOUN
taxlaw-2853	1045	3	at	at	ADP
taxlaw-2853	1045	4	a	a	DET
taxlaw-2853	1045	5	dinner	dinner	NOUN
taxlaw-2853	1045	6	that	that	PRON
taxlaw-2853	1045	7	you	you	PRON
taxlaw-2853	1045	8	and	and	CCONJ
taxlaw-2853	1045	9	individual	individual	ADJ
taxlaw-2853	1045	10	both	both	PRON
taxlaw-2853	1045	11	attended	attend	VERB
taxlaw-2853	1045	12	,	,	PUNCT
taxlaw-2853	1045	13	individual	individual	NOUN
taxlaw-2853	1045	14	(	(	PUNCT
taxlaw-2853	1045	15	after	after	ADP
taxlaw-2853	1045	16	a	a	DET
taxlaw-2853	1045	17	few	few	ADJ
taxlaw-2853	1045	18	glasses	glass	NOUN
taxlaw-2853	1045	19	of	of	ADP
taxlaw-2853	1045	20	wine	wine	NOUN
taxlaw-2853	1045	21	)	)	PUNCT
taxlaw-2853	1045	22	bragged	brag	VERB
taxlaw-2853	1045	23	to	to	ADP
taxlaw-2853	1045	24	you	you	PRON
taxlaw-2853	1045	25	that	that	SCONJ
taxlaw-2853	1045	26	he	he	PRON
taxlaw-2853	1045	27	recently	recently	ADV
taxlaw-2853	1045	28	won	win	VERB
taxlaw-2853	1045	29	$	$	SYM
taxlaw-2853	1045	30	50,000	50,000	NUM
taxlaw-2853	1045	31	at	at	ADP
taxlaw-2853	1045	32	an	an	DET
taxlaw-2853	1045	33	underground	underground	ADJ
taxlaw-2853	1045	34	poker	poker	NOUN
taxlaw-2853	1045	35	game	game	NOUN
taxlaw-2853	1045	36	,	,	PUNCT
taxlaw-2853	1045	37	and	and	CCONJ
taxlaw-2853	1045	38	with	with	ADP
taxlaw-2853	1045	39	a	a	DET
taxlaw-2853	1045	40	wink	wink	NOUN
taxlaw-2853	1045	41	,	,	PUNCT
taxlaw-2853	1045	42	he	he	PRON
taxlaw-2853	1045	43	said	say	VERB
taxlaw-2853	1045	44	,	,	PUNCT
taxlaw-2853	1045	45	“	"	PUNCT
taxlaw-2853	1045	46	and	and	CCONJ
taxlaw-2853	1045	47	uncle	uncle	PROPN
taxlaw-2853	1045	48	sam	sam	PROPN
taxlaw-2853	1045	49	will	will	AUX
taxlaw-2853	1045	50	never	never	ADV
taxlaw-2853	1045	51	know	know	VERB
taxlaw-2853	1045	52	!	!	PUNCT
taxlaw-2853	1045	53	”	"	PUNCT
taxlaw-2853	1046	1	you	you	PRON
taxlaw-2853	1046	2	know	know	VERB
taxlaw-2853	1046	3	that	that	SCONJ
taxlaw-2853	1046	4	the	the	DET
taxlaw-2853	1046	5	$	$	SYM
taxlaw-2853	1046	6	50,000	50,000	NUM
taxlaw-2853	1046	7	is	be	AUX
taxlaw-2853	1046	8	taxable	taxable	ADJ
taxlaw-2853	1046	9	to	to	ADP
taxlaw-2853	1046	10	him	he	PRON
taxlaw-2853	1046	11	.	.	PUNCT
taxlaw-2853	1047	1	what	what	PRON
taxlaw-2853	1047	2	do	do	AUX
taxlaw-2853	1047	3	you	you	PRON
taxlaw-2853	1047	4	say	say	VERB
taxlaw-2853	1047	5	,	,	PUNCT
taxlaw-2853	1047	6	and	and	CCONJ
taxlaw-2853	1047	7	why	why	SCONJ
taxlaw-2853	1047	8	?	?	PUNCT
taxlaw-2853	1047	9	a.	a.	NOUN
taxlaw-2853	1048	1	[	[	X
taxlaw-2853	1048	2	follow	follow	VERB
taxlaw-2853	1048	3	up	up	ADP
taxlaw-2853	1048	4	:	:	PUNCT
taxlaw-2853	1048	5	what	what	PRON
taxlaw-2853	1048	6	if	if	SCONJ
taxlaw-2853	1048	7	,	,	PUNCT
taxlaw-2853	1048	8	later	later	ADV
taxlaw-2853	1048	9	that	that	DET
taxlaw-2853	1048	10	evening	evening	NOUN
taxlaw-2853	1048	11	,	,	PUNCT
taxlaw-2853	1048	12	he	he	PRON
taxlaw-2853	1048	13	asks	ask	VERB
taxlaw-2853	1048	14	you	you	PRON
taxlaw-2853	1048	15	what	what	PRON
taxlaw-2853	1048	16	you	you	PRON
taxlaw-2853	1048	17	think	think	VERB
taxlaw-2853	1048	18	the	the	DET
taxlaw-2853	1048	19	chances	chance	NOUN
taxlaw-2853	1048	20	are	be	AUX
taxlaw-2853	1048	21	that	that	SCONJ
taxlaw-2853	1048	22	he	he	PRON
taxlaw-2853	1048	23	will	will	AUX
taxlaw-2853	1048	24	get	get	AUX
taxlaw-2853	1048	25	audited	audit	VERB
taxlaw-2853	1048	26	for	for	ADP
taxlaw-2853	1048	27	this	this	DET
taxlaw-2853	1048	28	year	year	NOUN
taxlaw-2853	1048	29	?	?	PUNCT
taxlaw-2853	1049	1	what	what	PRON
taxlaw-2853	1049	2	do	do	AUX
taxlaw-2853	1049	3	you	you	PRON
taxlaw-2853	1049	4	say	say	VERB
taxlaw-2853	1049	5	,	,	PUNCT
taxlaw-2853	1049	6	and	and	CCONJ
taxlaw-2853	1049	7	why	why	SCONJ
taxlaw-2853	1049	8	?	?	PUNCT
taxlaw-2853	1050	1	would	would	AUX
taxlaw-2853	1050	2	it	it	PRON
taxlaw-2853	1050	3	make	make	VERB
taxlaw-2853	1050	4	a	a	DET
taxlaw-2853	1050	5	difference	difference	NOUN
taxlaw-2853	1050	6	if	if	SCONJ
taxlaw-2853	1050	7	he	he	PRON
taxlaw-2853	1050	8	asked	ask	VERB
taxlaw-2853	1050	9	about	about	ADP
taxlaw-2853	1050	10	his	his	PRON
taxlaw-2853	1050	11	audit	audit	NOUN
taxlaw-2853	1050	12	risk	risk	NOUN
taxlaw-2853	1050	13	at	at	ADP
taxlaw-2853	1050	14	a	a	DET
taxlaw-2853	1050	15	subsequent	subsequent	ADJ
taxlaw-2853	1050	16	business	business	NOUN
taxlaw-2853	1050	17	meeting	meeting	NOUN
taxlaw-2853	1050	18	when	when	SCONJ
taxlaw-2853	1050	19	you	you	PRON
taxlaw-2853	1050	20	were	be	AUX
taxlaw-2853	1050	21	discussing	discuss	VERB
taxlaw-2853	1050	22	the	the	DET
taxlaw-2853	1050	23	business	business	NOUN
taxlaw-2853	1050	24	’s	’s	PART
taxlaw-2853	1050	25	tax	tax	NOUN
taxlaw-2853	1050	26	planning	planning	NOUN
taxlaw-2853	1050	27	?	?	PUNCT
taxlaw-2853	1050	28	]	]	X
taxlaw-2853	1051	1	8	8	X
taxlaw-2853	1051	2	.	.	PUNCT
taxlaw-2853	1051	3	you	you	PRON
taxlaw-2853	1051	4	work	work	VERB
taxlaw-2853	1051	5	for	for	ADP
taxlaw-2853	1051	6	the	the	DET
taxlaw-2853	1051	7	irs	irs	PROPN
taxlaw-2853	1051	8	,	,	PUNCT
taxlaw-2853	1051	9	and	and	CCONJ
taxlaw-2853	1051	10	you	you	PRON
taxlaw-2853	1051	11	just	just	ADV
taxlaw-2853	1051	12	took	take	VERB
taxlaw-2853	1051	13	over	over	ADP
taxlaw-2853	1051	14	handling	handle	VERB
taxlaw-2853	1051	15	a	a	DET
taxlaw-2853	1051	16	controversy	controversy	NOUN
taxlaw-2853	1051	17	with	with	ADP
taxlaw-2853	1051	18	a	a	DET
taxlaw-2853	1051	19	taxpayer	taxpayer	NOUN
taxlaw-2853	1051	20	.	.	PUNCT
taxlaw-2853	1052	1	two	two	NUM
taxlaw-2853	1052	2	sources	source	NOUN
taxlaw-2853	1052	3	of	of	ADP
taxlaw-2853	1052	4	deficiencies	deficiency	NOUN
taxlaw-2853	1052	5	were	be	AUX
taxlaw-2853	1052	6	raised	raise	VERB
taxlaw-2853	1052	7	by	by	ADP
taxlaw-2853	1052	8	the	the	DET
taxlaw-2853	1052	9	person	person	NOUN
taxlaw-2853	1052	10	who	who	PRON
taxlaw-2853	1052	11	previously	previously	ADV
taxlaw-2853	1052	12	handled	handle	VERB
taxlaw-2853	1052	13	the	the	DET
taxlaw-2853	1052	14	matter.242	matter.242	NOUN
taxlaw-2853	1052	15	you	you	PRON
taxlaw-2853	1052	16	believe	believe	VERB
taxlaw-2853	1052	17	that	that	SCONJ
taxlaw-2853	1052	18	the	the	DET
taxlaw-2853	1052	19	government	government	NOUN
taxlaw-2853	1052	20	’s	’s	PART
taxlaw-2853	1052	21	case	case	NOUN
taxlaw-2853	1052	22	with	with	ADP
taxlaw-2853	1052	23	respect	respect	NOUN
taxlaw-2853	1052	24	to	to	ADP
taxlaw-2853	1052	25	issue	issue	NOUN
taxlaw-2853	1052	26	#	#	SYM
taxlaw-2853	1052	27	1	1	NUM
taxlaw-2853	1052	28	is	be	AUX
taxlaw-2853	1052	29	very	very	ADV
taxlaw-2853	1052	30	strong	strong	ADJ
taxlaw-2853	1052	31	,	,	PUNCT
taxlaw-2853	1052	32	but	but	CCONJ
taxlaw-2853	1052	33	that	that	SCONJ
taxlaw-2853	1052	34	your	your	PRON
taxlaw-2853	1052	35	case	case	NOUN
taxlaw-2853	1052	36	on	on	ADP
taxlaw-2853	1052	37	issue	issue	NOUN
taxlaw-2853	1052	38	#	#	SYM
taxlaw-2853	1052	39	2	2	NUM
taxlaw-2853	1052	40	is	be	AUX
taxlaw-2853	1052	41	quite	quite	ADV
taxlaw-2853	1052	42	weak	weak	ADJ
taxlaw-2853	1052	43	.	.	PUNCT
taxlaw-2853	1053	1	specifically	specifically	ADV
taxlaw-2853	1053	2	,	,	PUNCT
taxlaw-2853	1053	3	on	on	ADP
taxlaw-2853	1053	4	issue	issue	NOUN
taxlaw-2853	1053	5	#	#	SYM
taxlaw-2853	1053	6	2	2	NUM
taxlaw-2853	1053	7	,	,	PUNCT
taxlaw-2853	1053	8	you	you	PRON
taxlaw-2853	1053	9	think	think	VERB
taxlaw-2853	1053	10	the	the	DET
taxlaw-2853	1053	11	government	government	NOUN
taxlaw-2853	1053	12	’s	’s	PART
taxlaw-2853	1053	13	argument	argument	NOUN
taxlaw-2853	1053	14	is	be	AUX
taxlaw-2853	1053	15	not	not	PART
taxlaw-2853	1053	16	frivolous	frivolous	ADJ
taxlaw-2853	1053	17	,	,	PUNCT
taxlaw-2853	1053	18	but	but	CCONJ
taxlaw-2853	1053	19	you	you	PRON
taxlaw-2853	1053	20	think	think	VERB
taxlaw-2853	1053	21	that	that	SCONJ
taxlaw-2853	1053	22	it	it	PRON
taxlaw-2853	1053	23	is	be	AUX
taxlaw-2853	1053	24	pretty	pretty	ADV
taxlaw-2853	1053	25	clear	clear	ADJ
taxlaw-2853	1053	26	that	that	SCONJ
taxlaw-2853	1053	27	the	the	DET
taxlaw-2853	1053	28	taxpayer	taxpayer	NOUN
taxlaw-2853	1053	29	’s	’s	PART
taxlaw-2853	1053	30	position	position	NOUN
taxlaw-2853	1053	31	should	should	AUX
taxlaw-2853	1053	32	prevail	prevail	VERB
taxlaw-2853	1053	33	.	.	PUNCT
taxlaw-2853	1054	1	you	you	PRON
taxlaw-2853	1054	2	think	think	VERB
taxlaw-2853	1054	3	that	that	SCONJ
taxlaw-2853	1054	4	,	,	PUNCT
taxlaw-2853	1054	5	if	if	SCONJ
taxlaw-2853	1054	6	you	you	PRON
taxlaw-2853	1054	7	proceed	proceed	VERB
taxlaw-2853	1054	8	with	with	ADP
taxlaw-2853	1054	9	both	both	DET
taxlaw-2853	1054	10	issues	issue	NOUN
taxlaw-2853	1054	11	,	,	PUNCT
taxlaw-2853	1054	12	taxpayer	taxpayer	NOUN
taxlaw-2853	1054	13	is	be	AUX
taxlaw-2853	1054	14	likely	likely	ADJ
taxlaw-2853	1054	15	to	to	PART
taxlaw-2853	1054	16	agree	agree	VERB
taxlaw-2853	1054	17	to	to	PART
taxlaw-2853	1054	18	pay	pay	VERB
taxlaw-2853	1054	19	the	the	DET
taxlaw-2853	1054	20	deficiency	deficiency	NOUN
taxlaw-2853	1054	21	on	on	ADP
taxlaw-2853	1054	22	issue	issue	NOUN
taxlaw-2853	1054	23	#	#	SYM
taxlaw-2853	1054	24	1	1	NUM
taxlaw-2853	1054	25	if	if	SCONJ
taxlaw-2853	1054	26	you	you	PRON
taxlaw-2853	1054	27	drop	drop	VERB
taxlaw-2853	1054	28	issue	issue	NOUN
taxlaw-2853	1054	29	#	#	SYM
taxlaw-2853	1054	30	2	2	NUM
taxlaw-2853	1054	31	,	,	PUNCT
taxlaw-2853	1054	32	which	which	PRON
taxlaw-2853	1054	33	you	you	PRON
taxlaw-2853	1054	34	would	would	AUX
taxlaw-2853	1054	35	be	be	AUX
taxlaw-2853	1054	36	willing	willing	ADJ
taxlaw-2853	1054	37	to	to	PART
taxlaw-2853	1054	38	do	do	VERB
taxlaw-2853	1054	39	.	.	PUNCT
taxlaw-2853	1055	1	but	but	CCONJ
taxlaw-2853	1055	2	if	if	SCONJ
taxlaw-2853	1055	3	you	you	PRON
taxlaw-2853	1055	4	proceed	proceed	VERB
taxlaw-2853	1055	5	with	with	ADP
taxlaw-2853	1055	6	only	only	ADJ
taxlaw-2853	1055	7	issue	issue	NOUN
taxlaw-2853	1055	8	#	#	SYM
taxlaw-2853	1055	9	1	1	NUM
taxlaw-2853	1055	10	,	,	PUNCT
taxlaw-2853	1055	11	you	you	PRON
taxlaw-2853	1055	12	think	think	VERB
taxlaw-2853	1055	13	that	that	SCONJ
taxlaw-2853	1055	14	the	the	DET
taxlaw-2853	1055	15	taxpayer	taxpayer	NOUN
taxlaw-2853	1055	16	will	will	AUX
taxlaw-2853	1055	17	continue	continue	VERB
taxlaw-2853	1055	18	to	to	PART
taxlaw-2853	1055	19	fight	fight	VERB
taxlaw-2853	1055	20	the	the	DET
taxlaw-2853	1055	21	proposed	propose	VERB
taxlaw-2853	1055	22	deficiency	deficiency	NOUN
taxlaw-2853	1055	23	.	.	PUNCT
taxlaw-2853	1056	1	what	what	PRON
taxlaw-2853	1056	2	do	do	AUX
taxlaw-2853	1056	3	you	you	PRON
taxlaw-2853	1056	4	do	do	VERB
taxlaw-2853	1056	5	,	,	PUNCT
taxlaw-2853	1056	6	and	and	CCONJ
taxlaw-2853	1056	7	why	why	SCONJ
taxlaw-2853	1056	8	?	?	PUNCT
taxlaw-2853	1057	1	242	242	NUM
taxlaw-2853	1057	2	to	to	PART
taxlaw-2853	1057	3	add	add	VERB
taxlaw-2853	1057	4	context	context	NOUN
taxlaw-2853	1057	5	,	,	PUNCT
taxlaw-2853	1057	6	considering	consider	VERB
taxlaw-2853	1057	7	the	the	DET
taxlaw-2853	1057	8	following	follow	VERB
taxlaw-2853	1057	9	additional	additional	ADJ
taxlaw-2853	1057	10	facts	fact	NOUN
taxlaw-2853	1057	11	,	,	PUNCT
taxlaw-2853	1057	12	which	which	PRON
taxlaw-2853	1057	13	would	would	AUX
taxlaw-2853	1057	14	be	be	AUX
taxlaw-2853	1057	15	most	most	ADV
taxlaw-2853	1057	16	relevant	relevant	ADJ
taxlaw-2853	1057	17	in	in	ADP
taxlaw-2853	1057	18	a	a	DET
taxlaw-2853	1057	19	corporate	corporate	ADJ
taxlaw-2853	1057	20	tax	tax	NOUN
taxlaw-2853	1057	21	or	or	CCONJ
taxlaw-2853	1057	22	taxation	taxation	NOUN
taxlaw-2853	1057	23	of	of	ADP
taxlaw-2853	1057	24	financial	financial	ADJ
taxlaw-2853	1057	25	instruments	instrument	NOUN
taxlaw-2853	1057	26	course	course	NOUN
taxlaw-2853	1057	27	.	.	PUNCT
taxlaw-2853	1058	1	“	"	PUNCT
taxlaw-2853	1058	2	the	the	DET
taxlaw-2853	1058	3	first	first	ADJ
taxlaw-2853	1058	4	issue	issue	NOUN
taxlaw-2853	1058	5	alleges	allege	VERB
taxlaw-2853	1058	6	that	that	SCONJ
taxlaw-2853	1058	7	the	the	DET
taxlaw-2853	1058	8	taxpayer	taxpayer	NOUN
taxlaw-2853	1058	9	,	,	PUNCT
taxlaw-2853	1058	10	a	a	DET
taxlaw-2853	1058	11	corporation	corporation	NOUN
taxlaw-2853	1058	12	,	,	PUNCT
taxlaw-2853	1058	13	improperly	improperly	ADV
taxlaw-2853	1058	14	took	take	VERB
taxlaw-2853	1058	15	a	a	DET
taxlaw-2853	1058	16	current	current	ADJ
taxlaw-2853	1058	17	deduction	deduction	NOUN
taxlaw-2853	1058	18	for	for	ADP
taxlaw-2853	1058	19	an	an	DET
taxlaw-2853	1058	20	expenditure	expenditure	NOUN
taxlaw-2853	1058	21	that	that	PRON
taxlaw-2853	1058	22	should	should	AUX
taxlaw-2853	1058	23	have	have	AUX
taxlaw-2853	1058	24	been	be	AUX
taxlaw-2853	1058	25	capitalized	capitalize	VERB
taxlaw-2853	1058	26	.	.	PUNCT
taxlaw-2853	1059	1	the	the	DET
taxlaw-2853	1059	2	second	second	ADJ
taxlaw-2853	1059	3	issue	issue	NOUN
taxlaw-2853	1059	4	alleges	allege	VERB
taxlaw-2853	1059	5	that	that	SCONJ
taxlaw-2853	1059	6	the	the	DET
taxlaw-2853	1059	7	taxpayer	taxpayer	NOUN
taxlaw-2853	1059	8	’s	’s	PART
taxlaw-2853	1059	9	interest	interest	NOUN
taxlaw-2853	1059	10	deductions	deduction	NOUN
taxlaw-2853	1059	11	on	on	ADP
taxlaw-2853	1059	12	a	a	DET
taxlaw-2853	1059	13	particular	particular	ADJ
taxlaw-2853	1059	14	instrument	instrument	NOUN
taxlaw-2853	1059	15	were	be	AUX
taxlaw-2853	1059	16	improper	improper	ADJ
taxlaw-2853	1059	17	because	because	SCONJ
taxlaw-2853	1059	18	the	the	DET
taxlaw-2853	1059	19	instrument	instrument	NOUN
taxlaw-2853	1059	20	is	be	AUX
taxlaw-2853	1059	21	properly	properly	ADV
taxlaw-2853	1059	22	characterized	characterize	VERB
taxlaw-2853	1059	23	as	as	ADP
taxlaw-2853	1059	24	equity	equity	NOUN
taxlaw-2853	1059	25	rather	rather	ADV
taxlaw-2853	1059	26	than	than	ADP
taxlaw-2853	1059	27	debt	debt	NOUN
taxlaw-2853	1059	28	.	.	PUNCT
taxlaw-2853	1059	29	”	"	PUNCT
taxlaw-2853	1060	1	as	as	ADP
taxlaw-2853	1060	2	with	with	ADP
taxlaw-2853	1060	3	the	the	DET
taxlaw-2853	1060	4	other	other	ADJ
taxlaw-2853	1060	5	hypotheticals	hypothetical	NOUN
taxlaw-2853	1060	6	,	,	PUNCT
taxlaw-2853	1060	7	the	the	DET
taxlaw-2853	1060	8	factual	factual	ADJ
taxlaw-2853	1060	9	context	context	NOUN
taxlaw-2853	1060	10	for	for	ADP
taxlaw-2853	1060	11	the	the	DET
taxlaw-2853	1060	12	scenario	scenario	NOUN
taxlaw-2853	1060	13	can	can	AUX
taxlaw-2853	1060	14	be	be	AUX
taxlaw-2853	1060	15	tailored	tailor	VERB
taxlaw-2853	1060	16	to	to	ADP
taxlaw-2853	1060	17	whatever	whatever	PRON
taxlaw-2853	1060	18	aspects	aspect	NOUN
taxlaw-2853	1060	19	of	of	ADP
taxlaw-2853	1060	20	tax	tax	NOUN
taxlaw-2853	1060	21	are	be	AUX
taxlaw-2853	1060	22	taught	teach	VERB
taxlaw-2853	1060	23	in	in	ADP
taxlaw-2853	1060	24	the	the	DET
taxlaw-2853	1060	25	particular	particular	ADJ
taxlaw-2853	1060	26	course	course	NOUN
taxlaw-2853	1060	27	.	.	PUNCT