id	sid	tid	token	lemma	pos
taxlaw-8380	1	1	note	note	VERB
taxlaw-8380	1	2	the	the	DET
taxlaw-8380	1	3	case	case	NOUN
taxlaw-8380	1	4	for	for	ADP
taxlaw-8380	1	5	over	over	ADV
taxlaw-8380	1	6	-	-	PUNCT
taxlaw-8380	1	7	withholding	withhold	VERB
taxlaw-8380	1	8	federal	federal	ADJ
taxlaw-8380	1	9	income	income	NOUN
taxlaw-8380	1	10	tax	tax	NOUN
taxlaw-8380	1	11	:	:	PUNCT
taxlaw-8380	1	12	benefits	benefit	NOUN
taxlaw-8380	1	13	to	to	PART
taxlaw-8380	1	14	lowincome	lowincome	VERB
taxlaw-8380	1	15	taxpayers	taxpayer	NOUN
taxlaw-8380	1	16	*	*	PUNCT
taxlaw-8380	1	17	susannah	susannah	PROPN
taxlaw-8380	1	18	kroeber†	kroeber†	PROPN
taxlaw-8380	1	19	abstract	abstract	NOUN
taxlaw-8380	1	20	the	the	DET
taxlaw-8380	1	21	w-4	w-4	NOUN
taxlaw-8380	1	22	tax	tax	NOUN
taxlaw-8380	1	23	withholding	withholding	NOUN
taxlaw-8380	1	24	form	form	NOUN
taxlaw-8380	1	25	has	have	AUX
taxlaw-8380	1	26	been	be	AUX
taxlaw-8380	1	27	used	use	VERB
taxlaw-8380	1	28	by	by	ADP
taxlaw-8380	1	29	individual	individual	ADJ
taxlaw-8380	1	30	taxpayers	taxpayer	NOUN
taxlaw-8380	1	31	for	for	ADP
taxlaw-8380	1	32	decades	decade	NOUN
taxlaw-8380	1	33	to	to	PART
taxlaw-8380	1	34	calculate	calculate	VERB
taxlaw-8380	1	35	their	their	PRON
taxlaw-8380	1	36	tax	tax	NOUN
taxlaw-8380	1	37	withholdings	withholding	NOUN
taxlaw-8380	1	38	.	.	PUNCT
taxlaw-8380	2	1	it	it	PRON
taxlaw-8380	2	2	is	be	AUX
taxlaw-8380	2	3	based	base	VERB
taxlaw-8380	2	4	,	,	PUNCT
taxlaw-8380	2	5	however	however	ADV
taxlaw-8380	2	6	,	,	PUNCT
taxlaw-8380	2	7	on	on	ADP
taxlaw-8380	2	8	the	the	DET
taxlaw-8380	2	9	faulty	faulty	ADJ
taxlaw-8380	2	10	assumption	assumption	NOUN
taxlaw-8380	2	11	that	that	SCONJ
taxlaw-8380	2	12	most	most	ADJ
taxlaw-8380	2	13	u.s	u.s	PROPN
taxlaw-8380	2	14	.	.	PROPN
taxlaw-8380	2	15	workers	worker	NOUN
taxlaw-8380	2	16	have	have	AUX
taxlaw-8380	2	17	a	a	DET
taxlaw-8380	2	18	single	single	ADJ
taxlaw-8380	2	19	source	source	NOUN
taxlaw-8380	2	20	of	of	ADP
taxlaw-8380	2	21	income	income	NOUN
taxlaw-8380	2	22	.	.	PUNCT
taxlaw-8380	3	1	this	this	DET
taxlaw-8380	3	2	assumption	assumption	NOUN
taxlaw-8380	3	3	has	have	AUX
taxlaw-8380	3	4	caused	cause	VERB
taxlaw-8380	3	5	millions	million	NOUN
taxlaw-8380	3	6	of	of	ADP
taxlaw-8380	3	7	taxpayers	taxpayer	NOUN
taxlaw-8380	3	8	to	to	PART
taxlaw-8380	3	9	incur	incur	VERB
taxlaw-8380	3	10	unnecessary	unnecessary	ADJ
taxlaw-8380	3	11	tax	tax	NOUN
taxlaw-8380	3	12	debt	debt	NOUN
taxlaw-8380	3	13	.	.	PUNCT
taxlaw-8380	4	1	the	the	DET
taxlaw-8380	4	2	formula	formula	NOUN
taxlaw-8380	4	3	for	for	ADP
taxlaw-8380	4	4	calculating	calculate	VERB
taxlaw-8380	4	5	federal	federal	ADJ
taxlaw-8380	4	6	income	income	NOUN
taxlaw-8380	4	7	tax	tax	NOUN
taxlaw-8380	4	8	withholding	withholding	NOUN
taxlaw-8380	4	9	for	for	ADP
taxlaw-8380	4	10	employees	employee	NOUN
taxlaw-8380	4	11	routinely	routinely	ADV
taxlaw-8380	4	12	under	under	ADP
taxlaw-8380	4	13	-	-	PUNCT
taxlaw-8380	4	14	withholds	withhold	NOUN
taxlaw-8380	4	15	for	for	ADP
taxlaw-8380	4	16	low	low	ADJ
taxlaw-8380	4	17	-	-	PUNCT
taxlaw-8380	4	18	income	income	NOUN
taxlaw-8380	4	19	workers	worker	NOUN
taxlaw-8380	4	20	who	who	PRON
taxlaw-8380	4	21	have	have	VERB
taxlaw-8380	4	22	multiple	multiple	ADJ
taxlaw-8380	4	23	sources	source	NOUN
taxlaw-8380	4	24	of	of	ADP
taxlaw-8380	4	25	income	income	NOUN
taxlaw-8380	4	26	because	because	SCONJ
taxlaw-8380	4	27	,	,	PUNCT
taxlaw-8380	4	28	without	without	ADP
taxlaw-8380	4	29	substantial	substantial	ADJ
taxlaw-8380	4	30	documentation	documentation	NOUN
taxlaw-8380	4	31	and	and	CCONJ
taxlaw-8380	4	32	calculation	calculation	NOUN
taxlaw-8380	4	33	by	by	ADP
taxlaw-8380	4	34	the	the	DET
taxlaw-8380	4	35	employee	employee	NOUN
taxlaw-8380	4	36	,	,	PUNCT
taxlaw-8380	4	37	employers	employer	NOUN
taxlaw-8380	4	38	withhold	withhold	VERB
taxlaw-8380	4	39	as	as	SCONJ
taxlaw-8380	4	40	if	if	SCONJ
taxlaw-8380	4	41	they	they	PRON
taxlaw-8380	4	42	are	be	AUX
taxlaw-8380	4	43	the	the	DET
taxlaw-8380	4	44	employee	employee	NOUN
taxlaw-8380	4	45	’s	’s	PART
taxlaw-8380	4	46	single	single	ADJ
taxlaw-8380	4	47	source	source	NOUN
taxlaw-8380	4	48	of	of	ADP
taxlaw-8380	4	49	income	income	NOUN
taxlaw-8380	4	50	.	.	PUNCT
taxlaw-8380	5	1	taxpayers	taxpayer	NOUN
taxlaw-8380	5	2	may	may	AUX
taxlaw-8380	5	3	therefore	therefore	ADV
taxlaw-8380	5	4	see	see	VERB
taxlaw-8380	5	5	their	their	PRON
taxlaw-8380	5	6	income	income	NOUN
taxlaw-8380	5	7	tax	tax	NOUN
taxlaw-8380	5	8	withheld	withhold	VERB
taxlaw-8380	5	9	at	at	ADP
taxlaw-8380	5	10	too	too	ADV
taxlaw-8380	5	11	low	low	ADJ
taxlaw-8380	5	12	a	a	DET
taxlaw-8380	5	13	marginal	marginal	ADJ
taxlaw-8380	5	14	rate	rate	NOUN
taxlaw-8380	5	15	,	,	PUNCT
taxlaw-8380	5	16	oftentimes	oftentime	VERB
taxlaw-8380	5	17	zero	zero	NUM
taxlaw-8380	5	18	percent	percent	NOUN
taxlaw-8380	5	19	,	,	PUNCT
taxlaw-8380	5	20	and	and	CCONJ
taxlaw-8380	5	21	can	can	AUX
taxlaw-8380	5	22	have	have	VERB
taxlaw-8380	5	23	significant	significant	ADJ
taxlaw-8380	5	24	balances	balance	NOUN
taxlaw-8380	5	25	due	due	ADJ
taxlaw-8380	5	26	on	on	ADP
taxlaw-8380	5	27	short	short	ADJ
taxlaw-8380	5	28	notice	notice	NOUN
taxlaw-8380	5	29	at	at	ADP
taxlaw-8380	5	30	the	the	DET
taxlaw-8380	5	31	end	end	NOUN
taxlaw-8380	5	32	of	of	ADP
taxlaw-8380	5	33	the	the	DET
taxlaw-8380	5	34	tax	tax	NOUN
taxlaw-8380	5	35	year	year	NOUN
taxlaw-8380	5	36	.	.	PUNCT
taxlaw-8380	6	1	this	this	PRON
taxlaw-8380	6	2	note	note	VERB
taxlaw-8380	6	3	documents	document	NOUN
taxlaw-8380	6	4	that	that	DET
taxlaw-8380	6	5	reality	reality	NOUN
taxlaw-8380	6	6	and	and	CCONJ
taxlaw-8380	6	7	proposes	propose	VERB
taxlaw-8380	6	8	a	a	DET
taxlaw-8380	6	9	solution	solution	NOUN
taxlaw-8380	6	10	.	.	PUNCT
taxlaw-8380	7	1	it	it	PRON
taxlaw-8380	7	2	proposes	propose	VERB
taxlaw-8380	7	3	a	a	DET
taxlaw-8380	7	4	reconception	reconception	NOUN
taxlaw-8380	7	5	of	of	ADP
taxlaw-8380	7	6	the	the	DET
taxlaw-8380	7	7	form	form	NOUN
taxlaw-8380	7	8	w-4	w-4	NOUN
taxlaw-8380	7	9	and	and	CCONJ
taxlaw-8380	7	10	the	the	DET
taxlaw-8380	7	11	withholding	withholding	NOUN
taxlaw-8380	7	12	formula	formula	NOUN
taxlaw-8380	7	13	through	through	ADP
taxlaw-8380	7	14	the	the	DET
taxlaw-8380	7	15	lens	lens	NOUN
taxlaw-8380	7	16	of	of	ADP
taxlaw-8380	7	17	low	low	ADJ
taxlaw-8380	7	18	-	-	PUNCT
taxlaw-8380	7	19	income	income	NOUN
taxlaw-8380	7	20	filers	filer	NOUN
taxlaw-8380	7	21	and	and	CCONJ
taxlaw-8380	7	22	aims	aim	VERB
taxlaw-8380	7	23	for	for	ADP
taxlaw-8380	7	24	a	a	DET
taxlaw-8380	7	25	policy	policy	NOUN
taxlaw-8380	7	26	of	of	ADP
taxlaw-8380	7	27	over	over	ADV
taxlaw-8380	7	28	-	-	PUNCT
taxlaw-8380	7	29	withholding	withholding	NOUN
taxlaw-8380	7	30	from	from	ADP
taxlaw-8380	7	31	those	those	DET
taxlaw-8380	7	32	filers	filer	NOUN
taxlaw-8380	7	33	in	in	ADP
taxlaw-8380	7	34	order	order	NOUN
taxlaw-8380	7	35	to	to	PART
taxlaw-8380	7	36	reduce	reduce	VERB
taxlaw-8380	7	37	surprise	surprise	NOUN
taxlaw-8380	7	38	tax	tax	NOUN
taxlaw-8380	7	39	due	due	ADJ
taxlaw-8380	7	40	and	and	CCONJ
taxlaw-8380	7	41	related	related	ADJ
taxlaw-8380	7	42	penalties	penalty	NOUN
taxlaw-8380	7	43	.	.	PUNCT
taxlaw-8380	8	1	the	the	DET
taxlaw-8380	8	2	proposed	propose	VERB
taxlaw-8380	8	3	solution	solution	NOUN
taxlaw-8380	8	4	removes	remove	VERB
taxlaw-8380	8	5	the	the	DET
taxlaw-8380	8	6	bias	bias	NOUN
taxlaw-8380	8	7	towards	towards	ADP
taxlaw-8380	8	8	achieving	achieve	VERB
taxlaw-8380	8	9	a	a	DET
taxlaw-8380	8	10	“	"	PUNCT
taxlaw-8380	8	11	zero	zero	NUM
taxlaw-8380	8	12	refund	refund	NOUN
taxlaw-8380	8	13	”	"	PUNCT
taxlaw-8380	8	14	from	from	ADP
taxlaw-8380	8	15	the	the	DET
taxlaw-8380	8	16	form	form	NOUN
taxlaw-8380	8	17	design	design	NOUN
taxlaw-8380	8	18	by	by	ADP
taxlaw-8380	8	19	eliminating	eliminate	VERB
taxlaw-8380	8	20	the	the	DET
taxlaw-8380	8	21	tax	tax	NOUN
taxlaw-8380	8	22	-	-	PUNCT
taxlaw-8380	8	23	free	free	ADJ
taxlaw-8380	8	24	threshold	threshold	NOUN
taxlaw-8380	8	25	—	—	PUNCT
taxlaw-8380	8	26	for	for	ADP
taxlaw-8380	8	27	most	most	ADJ
taxlaw-8380	8	28	filers	filer	NOUN
taxlaw-8380	8	29	,	,	PUNCT
taxlaw-8380	8	30	the	the	DET
taxlaw-8380	8	31	equivalent	equivalent	NOUN
taxlaw-8380	8	32	of	of	ADP
taxlaw-8380	8	33	their	their	PRON
taxlaw-8380	8	34	standard	standard	ADJ
taxlaw-8380	8	35	deduction	deduction	NOUN
taxlaw-8380	8	36	—	—	PUNCT
taxlaw-8380	8	37	from	from	ADP
taxlaw-8380	8	38	the	the	DET
taxlaw-8380	8	39	withholding	withholding	NOUN
taxlaw-8380	8	40	scheme	scheme	NOUN
taxlaw-8380	8	41	.	.	PUNCT
taxlaw-8380	9	1	as	as	SCONJ
taxlaw-8380	9	2	discussed	discuss	VERB
taxlaw-8380	9	3	in	in	ADP
taxlaw-8380	9	4	the	the	DET
taxlaw-8380	9	5	note	note	NOUN
taxlaw-8380	9	6	,	,	PUNCT
taxlaw-8380	9	7	the	the	DET
taxlaw-8380	9	8	proposed	propose	VERB
taxlaw-8380	9	9	policy	policy	NOUN
taxlaw-8380	9	10	would	would	AUX
taxlaw-8380	9	11	also	also	ADV
taxlaw-8380	9	12	have	have	VERB
taxlaw-8380	9	13	the	the	DET
taxlaw-8380	9	14	benefit	benefit	NOUN
taxlaw-8380	9	15	of	of	ADP
taxlaw-8380	9	16	increasing	increase	VERB
taxlaw-8380	9	17	tax	tax	NOUN
taxlaw-8380	9	18	compliance	compliance	NOUN
taxlaw-8380	9	19	,	,	PUNCT
taxlaw-8380	9	20	minimizing	minimize	VERB
taxlaw-8380	9	21	bureaucratic	bureaucratic	ADJ
taxlaw-8380	9	22	burdens	burden	NOUN
taxlaw-8380	9	23	,	,	PUNCT
taxlaw-8380	9	24	and	and	CCONJ
taxlaw-8380	9	25	providing	provide	VERB
taxlaw-8380	9	26	a	a	DET
taxlaw-8380	9	27	revenue	revenue	NOUN
taxlaw-8380	9	28	-	-	PUNCT
taxlaw-8380	9	29	neutral	neutral	ADJ
taxlaw-8380	9	30	solution	solution	NOUN
taxlaw-8380	9	31	for	for	ADP
taxlaw-8380	9	32	the	the	DET
taxlaw-8380	9	33	government	government	NOUN
taxlaw-8380	9	34	.	.	PUNCT
taxlaw-8380	10	1	this	this	DET
taxlaw-8380	10	2	note	note	NOUN
taxlaw-8380	10	3	further	far	ADV
taxlaw-8380	10	4	suggests	suggest	VERB
taxlaw-8380	10	5	an	an	DET
taxlaw-8380	10	6	extension	extension	NOUN
taxlaw-8380	10	7	of	of	ADP
taxlaw-8380	10	8	the	the	DET
taxlaw-8380	10	9	proposed	propose	VERB
taxlaw-8380	10	10	policy	policy	NOUN
taxlaw-8380	10	11	to	to	PART
taxlaw-8380	10	12	provide	provide	VERB
taxlaw-8380	10	13	a	a	DET
taxlaw-8380	10	14	much	much	ADV
taxlaw-8380	10	15	-	-	PUNCT
taxlaw-8380	10	16	needed	need	VERB
taxlaw-8380	10	17	savings	saving	NOUN
taxlaw-8380	10	18	mechanism	mechanism	NOUN
taxlaw-8380	10	19	for	for	ADP
taxlaw-8380	10	20	low	low	ADJ
taxlaw-8380	10	21	-	-	PUNCT
taxlaw-8380	10	22	income	income	NOUN
taxlaw-8380	10	23	filers	filer	NOUN
taxlaw-8380	10	24	.	.	PUNCT
taxlaw-8380	11	1	i.	i.	PROPN
taxlaw-8380	11	2	tax	tax	NOUN
taxlaw-8380	11	3	issues	issue	NOUN
taxlaw-8380	11	4	for	for	ADP
taxlaw-8380	11	5	workers	worker	NOUN
taxlaw-8380	11	6	with	with	ADP
taxlaw-8380	11	7	multiple	multiple	ADJ
taxlaw-8380	11	8	w-2s	w-2s	NOUN
taxlaw-8380	11	9	....................................	....................................	PUNCT
taxlaw-8380	12	1	173	173	NUM
taxlaw-8380	12	2	a.	a.	NOUN
taxlaw-8380	12	3	the	the	DET
taxlaw-8380	12	4	impact	impact	NOUN
taxlaw-8380	12	5	of	of	ADP
taxlaw-8380	12	6	multiple	multiple	ADJ
taxlaw-8380	12	7	form	form	NOUN
taxlaw-8380	12	8	w-4s	w-4	VERB
taxlaw-8380	12	9	on	on	ADP
taxlaw-8380	12	10	tax	tax	NOUN
taxlaw-8380	12	11	due	due	ADJ
taxlaw-8380	12	12	...............................................	...............................................	PUNCT
taxlaw-8380	12	13	174	174	NUM
taxlaw-8380	12	14	b.	b.	PROPN
taxlaw-8380	12	15	background	background	NOUN
taxlaw-8380	12	16	on	on	ADP
taxlaw-8380	12	17	the	the	DET
taxlaw-8380	12	18	form	form	NOUN
taxlaw-8380	12	19	w-2	w-2	NOUN
taxlaw-8380	12	20	...........................................................................	...........................................................................	PUNCT
taxlaw-8380	12	21	175	175	NUM
taxlaw-8380	12	22	c.	c.	NOUN
taxlaw-8380	12	23	background	background	NOUN
taxlaw-8380	12	24	on	on	ADP
taxlaw-8380	12	25	the	the	DET
taxlaw-8380	12	26	form	form	NOUN
taxlaw-8380	12	27	w-4	w-4	NOUN
taxlaw-8380	12	28	...........................................................................	...........................................................................	PUNCT
taxlaw-8380	13	1	176	176	NUM
taxlaw-8380	13	2	1	1	X
taxlaw-8380	13	3	.	.	PUNCT
taxlaw-8380	13	4	form	form	NOUN
taxlaw-8380	13	5	design	design	NOUN
taxlaw-8380	13	6	:	:	PUNCT
taxlaw-8380	13	7	comparison	comparison	NOUN
taxlaw-8380	13	8	of	of	ADP
taxlaw-8380	13	9	the	the	DET
taxlaw-8380	13	10	pre-2020	pre-2020	NOUN
taxlaw-8380	13	11	form	form	NOUN
taxlaw-8380	13	12	w-4	w-4	PROPN
taxlaw-8380	13	13	to	to	ADP
taxlaw-8380	13	14	the	the	DET
taxlaw-8380	13	15	current	current	ADJ
taxlaw-8380	13	16	form	form	NOUN
taxlaw-8380	13	17	w-4	w-4	NOUN
taxlaw-8380	13	18	..............................................................................................................	..............................................................................................................	PUNCT
taxlaw-8380	14	1	177	177	NUM
taxlaw-8380	14	2	a.	a.	NOUN
taxlaw-8380	14	3	impact	impact	NOUN
taxlaw-8380	14	4	of	of	ADP
taxlaw-8380	14	5	withholdings	withholding	NOUN
taxlaw-8380	14	6	on	on	ADP
taxlaw-8380	14	7	refund	refund	NOUN
taxlaw-8380	14	8	amount	amount	NOUN
taxlaw-8380	14	9	........................................	........................................	PUNCT
taxlaw-8380	14	10	179	179	NUM
taxlaw-8380	14	11	b.	b.	NOUN
taxlaw-8380	14	12	counterintuitive	counterintuitive	ADJ
taxlaw-8380	14	13	allowances	allowance	NOUN
taxlaw-8380	14	14	................................................................	................................................................	PUNCT
taxlaw-8380	14	15	180	180	NUM
taxlaw-8380	14	16	c.	c.	NOUN
taxlaw-8380	14	17	multiple	multiple	ADJ
taxlaw-8380	14	18	sources	source	NOUN
taxlaw-8380	14	19	of	of	ADP
taxlaw-8380	14	20	income	income	NOUN
taxlaw-8380	14	21	..................................................................	..................................................................	PUNCT
taxlaw-8380	15	1	181	181	NUM
taxlaw-8380	15	2	*	*	NOUN
taxlaw-8380	15	3	this	this	DET
taxlaw-8380	15	4	note	note	NOUN
taxlaw-8380	15	5	received	receive	VERB
taxlaw-8380	15	6	an	an	DET
taxlaw-8380	15	7	honorable	honorable	ADJ
taxlaw-8380	15	8	mention	mention	NOUN
taxlaw-8380	15	9	in	in	ADP
taxlaw-8380	15	10	the	the	DET
taxlaw-8380	15	11	theodore	theodore	NOUN
taxlaw-8380	15	12	tannenwald	tannenwald	PROPN
taxlaw-8380	15	13	jr	jr	PROPN
taxlaw-8380	15	14	.	.	PROPN
taxlaw-8380	15	15	foundation	foundation	PROPN
taxlaw-8380	15	16	excellence	excellence	PROPN
taxlaw-8380	15	17	in	in	ADP
taxlaw-8380	15	18	tax	tax	NOUN
taxlaw-8380	15	19	scholarship	scholarship	NOUN
taxlaw-8380	15	20	writing	write	VERB
taxlaw-8380	15	21	competition	competition	NOUN
taxlaw-8380	15	22	in	in	ADP
taxlaw-8380	15	23	2020	2020	NUM
taxlaw-8380	15	24	.	.	PUNCT
taxlaw-8380	16	1	†	†	PROPN
taxlaw-8380	16	2	columbia	columbia	PROPN
taxlaw-8380	16	3	law	law	PROPN
taxlaw-8380	16	4	school	school	PROPN
taxlaw-8380	16	5	,	,	PUNCT
taxlaw-8380	16	6	j.d	j.d	PROPN
taxlaw-8380	16	7	.	.	PROPN
taxlaw-8380	16	8	candidate	candidate	NOUN
taxlaw-8380	16	9	’	'	PUNCT
taxlaw-8380	16	10	21	21	NUM
taxlaw-8380	16	11	.	.	PUNCT
taxlaw-8380	16	12	2021	2021	NUM
taxlaw-8380	16	13	]	]	PUNCT
taxlaw-8380	16	14	the	the	DET
taxlaw-8380	16	15	case	case	NOUN
taxlaw-8380	16	16	for	for	ADP
taxlaw-8380	16	17	overwithholding	overwithholde	VERB
taxlaw-8380	16	18	federal	federal	ADJ
taxlaw-8380	16	19	income	income	NOUN
taxlaw-8380	16	20	tax	tax	NOUN
taxlaw-8380	16	21	2	2	NUM
taxlaw-8380	16	22	2	2	NUM
taxlaw-8380	16	23	.	.	PUNCT
taxlaw-8380	17	1	scope	scope	NOUN
taxlaw-8380	17	2	of	of	ADP
taxlaw-8380	17	3	impact	impact	NOUN
taxlaw-8380	17	4	:	:	PUNCT
taxlaw-8380	17	5	single	single	ADJ
taxlaw-8380	17	6	and	and	CCONJ
taxlaw-8380	17	7	head	head	NOUN
taxlaw-8380	17	8	of	of	ADP
taxlaw-8380	17	9	household	household	NOUN
taxlaw-8380	17	10	filers	filer	NOUN
taxlaw-8380	17	11	.............................	.............................	PUNCT
taxlaw-8380	17	12	181	181	NUM
taxlaw-8380	17	13	ii	ii	NOUN
taxlaw-8380	17	14	.	.	PUNCT
taxlaw-8380	18	1	a	a	DET
taxlaw-8380	18	2	new	new	ADJ
taxlaw-8380	18	3	withholding	withholding	NOUN
taxlaw-8380	18	4	regime	regime	NOUN
taxlaw-8380	18	5	for	for	ADP
taxlaw-8380	18	6	an	an	DET
taxlaw-8380	18	7	economy	economy	NOUN
taxlaw-8380	18	8	of	of	ADP
taxlaw-8380	18	9	unstable	unstable	ADJ
taxlaw-8380	18	10	incomes	income	NOUN
taxlaw-8380	18	11	across	across	ADP
taxlaw-8380	18	12	multiple	multiple	ADJ
taxlaw-8380	18	13	jobs	job	NOUN
taxlaw-8380	18	14	:	:	PUNCT
taxlaw-8380	18	15	deliberate	deliberate	ADJ
taxlaw-8380	18	16	over	over	ADV
taxlaw-8380	18	17	-	-	PUNCT
taxlaw-8380	18	18	withholding	withholding	NOUN
taxlaw-8380	18	19	..................................................................................................................................	..................................................................................................................................	NOUN
taxlaw-8380	18	20	183	183	NUM
taxlaw-8380	18	21	a.	a.	NOUN
taxlaw-8380	18	22	why	why	SCONJ
taxlaw-8380	18	23	over	over	ADV
taxlaw-8380	18	24	-	-	PUNCT
taxlaw-8380	18	25	withholding	withholding	NOUN
taxlaw-8380	18	26	for	for	ADP
taxlaw-8380	18	27	wage	wage	NOUN
taxlaw-8380	18	28	workers	worker	NOUN
taxlaw-8380	18	29	?	?	PUNCT
taxlaw-8380	19	1	.....................................................	.....................................................	PUNCT
taxlaw-8380	20	1	183	183	NUM
taxlaw-8380	20	2	1	1	NUM
taxlaw-8380	20	3	.	.	PUNCT
taxlaw-8380	20	4	withholdings	withholding	NOUN
taxlaw-8380	20	5	as	as	ADP
taxlaw-8380	20	6	an	an	DET
taxlaw-8380	20	7	accessible	accessible	ADJ
taxlaw-8380	20	8	option	option	NOUN
taxlaw-8380	20	9	for	for	ADP
taxlaw-8380	20	10	savings	saving	NOUN
taxlaw-8380	20	11	for	for	ADP
taxlaw-8380	20	12	low	low	ADJ
taxlaw-8380	20	13	-	-	PUNCT
taxlaw-8380	20	14	income	income	NOUN
taxlaw-8380	20	15	individuals	individual	NOUN
taxlaw-8380	20	16	...................................................................................................	...................................................................................................	PUNCT
taxlaw-8380	20	17	183	183	NUM
taxlaw-8380	20	18	a.	a.	NOUN
taxlaw-8380	20	19	under	under	ADP
taxlaw-8380	20	20	-	-	PUNCT
taxlaw-8380	20	21	withholding	withholding	NOUN
taxlaw-8380	20	22	causes	cause	NOUN
taxlaw-8380	20	23	surprise	surprise	NOUN
taxlaw-8380	20	24	tax	tax	NOUN
taxlaw-8380	20	25	balances	balance	NOUN
taxlaw-8380	20	26	that	that	PRON
taxlaw-8380	20	27	low	low	ADJ
taxlaw-8380	20	28	-	-	PUNCT
taxlaw-8380	20	29	income	income	NOUN
taxlaw-8380	20	30	filers	filer	NOUN
taxlaw-8380	20	31	do	do	AUX
taxlaw-8380	20	32	not	not	PART
taxlaw-8380	20	33	have	have	VERB
taxlaw-8380	20	34	the	the	DET
taxlaw-8380	20	35	resources	resource	NOUN
taxlaw-8380	20	36	to	to	PART
taxlaw-8380	20	37	pay	pay	VERB
taxlaw-8380	20	38	.............................................	.............................................	PUNCT
taxlaw-8380	20	39	185	185	NUM
taxlaw-8380	20	40	b.	b.	PROPN
taxlaw-8380	20	41	state	state	NOUN
taxlaw-8380	20	42	and	and	CCONJ
taxlaw-8380	20	43	federal	federal	ADJ
taxlaw-8380	20	44	sanctions	sanction	NOUN
taxlaw-8380	20	45	for	for	ADP
taxlaw-8380	20	46	non	non	ADJ
taxlaw-8380	20	47	-	-	NOUN
taxlaw-8380	20	48	payment	payment	ADJ
taxlaw-8380	20	49	.....................................	.....................................	PUNCT
taxlaw-8380	21	1	185	185	NUM
taxlaw-8380	21	2	2	2	NUM
taxlaw-8380	21	3	.	.	PUNCT
taxlaw-8380	21	4	tax	tax	NOUN
taxlaw-8380	21	5	compliance	compliance	NOUN
taxlaw-8380	21	6	increases	increase	VERB
taxlaw-8380	21	7	with	with	ADP
taxlaw-8380	21	8	refunds	refund	NOUN
taxlaw-8380	21	9	and	and	CCONJ
taxlaw-8380	21	10	reduces	reduce	VERB
taxlaw-8380	21	11	bureaucratic	bureaucratic	ADJ
taxlaw-8380	21	12	burdens	burden	NOUN
taxlaw-8380	21	13	on	on	ADP
taxlaw-8380	21	14	low	low	ADJ
taxlaw-8380	21	15	-	-	PUNCT
taxlaw-8380	21	16	income	income	NOUN
taxlaw-8380	21	17	filers	filer	NOUN
taxlaw-8380	21	18	.................................................................................	.................................................................................	PUNCT
taxlaw-8380	21	19	186	186	NUM
taxlaw-8380	21	20	a.	a.	NOUN
taxlaw-8380	21	21	tax	tax	NOUN
taxlaw-8380	21	22	compliance	compliance	NOUN
taxlaw-8380	21	23	....................................................................................	....................................................................................	PUNCT
taxlaw-8380	21	24	186	186	NUM
taxlaw-8380	21	25	b.	b.	PROPN
taxlaw-8380	21	26	bureaucratic	bureaucratic	ADJ
taxlaw-8380	21	27	burden	burden	NOUN
taxlaw-8380	21	28	.............................................................................	.............................................................................	PUNCT
taxlaw-8380	21	29	187	187	NUM
taxlaw-8380	21	30	3	3	NUM
taxlaw-8380	21	31	.	.	PUNCT
taxlaw-8380	21	32	maximize	maximize	VERB
taxlaw-8380	21	33	positive	positive	ADJ
taxlaw-8380	21	34	impacts	impact	NOUN
taxlaw-8380	21	35	of	of	ADP
taxlaw-8380	21	36	the	the	DET
taxlaw-8380	21	37	eitc	eitc	NOUN
taxlaw-8380	21	38	and	and	CCONJ
taxlaw-8380	21	39	the	the	DET
taxlaw-8380	21	40	ctc	ctc	PROPN
taxlaw-8380	21	41	................................	................................	PUNCT
taxlaw-8380	21	42	188	188	NUM
taxlaw-8380	21	43	b.	b.	PROPN
taxlaw-8380	21	44	proposed	propose	VERB
taxlaw-8380	21	45	policy	policy	NOUN
taxlaw-8380	21	46	:	:	PUNCT
taxlaw-8380	21	47	withhold	withhold	VERB
taxlaw-8380	21	48	from	from	ADP
taxlaw-8380	21	49	the	the	DET
taxlaw-8380	21	50	first	first	ADJ
taxlaw-8380	21	51	dollar	dollar	NOUN
taxlaw-8380	21	52	earned	earn	VERB
taxlaw-8380	21	53	..................................	..................................	PUNCT
taxlaw-8380	21	54	188	188	NUM
taxlaw-8380	21	55	1	1	NUM
taxlaw-8380	21	56	.	.	X
taxlaw-8380	21	57	remove	remove	VERB
taxlaw-8380	21	58	“	"	PUNCT
taxlaw-8380	21	59	zero	zero	NUM
taxlaw-8380	21	60	-	-	PUNCT
taxlaw-8380	21	61	refund	refund	NOUN
taxlaw-8380	21	62	”	"	PUNCT
taxlaw-8380	21	63	bias	bias	NOUN
taxlaw-8380	21	64	from	from	ADP
taxlaw-8380	21	65	form	form	NOUN
taxlaw-8380	21	66	design	design	NOUN
taxlaw-8380	21	67	........................................	........................................	PUNCT
taxlaw-8380	21	68	188	188	NUM
taxlaw-8380	21	69	2	2	NUM
taxlaw-8380	21	70	.	.	PUNCT
taxlaw-8380	21	71	eliminate	eliminate	VERB
taxlaw-8380	21	72	the	the	DET
taxlaw-8380	21	73	tax	tax	NOUN
taxlaw-8380	21	74	-	-	PUNCT
taxlaw-8380	21	75	free	free	ADJ
taxlaw-8380	21	76	threshold	threshold	NOUN
taxlaw-8380	21	77	for	for	ADP
taxlaw-8380	21	78	income	income	NOUN
taxlaw-8380	21	79	tax	tax	NOUN
taxlaw-8380	21	80	withholding	withholding	NOUN
taxlaw-8380	21	81	purposes	purpose	NOUN
taxlaw-8380	21	82	189	189	NUM
taxlaw-8380	21	83	3	3	NUM
taxlaw-8380	21	84	.	.	PUNCT
taxlaw-8380	21	85	examples	example	NOUN
taxlaw-8380	21	86	of	of	ADP
taxlaw-8380	21	87	the	the	DET
taxlaw-8380	21	88	current	current	ADJ
taxlaw-8380	21	89	system	system	NOUN
taxlaw-8380	21	90	vs.	vs.	ADP
taxlaw-8380	21	91	the	the	DET
taxlaw-8380	21	92	proposed	propose	VERB
taxlaw-8380	21	93	policy	policy	NOUN
taxlaw-8380	21	94	...........................	...........................	PUNCT
taxlaw-8380	21	95	189	189	NUM
taxlaw-8380	21	96	a.	a.	NOUN
taxlaw-8380	21	97	single	single	ADJ
taxlaw-8380	21	98	,	,	PUNCT
taxlaw-8380	21	99	low	low	ADJ
taxlaw-8380	21	100	-	-	PUNCT
taxlaw-8380	21	101	income	income	NOUN
taxlaw-8380	21	102	filer	filer	NOUN
taxlaw-8380	21	103	.....................................................................	.....................................................................	PUNCT
taxlaw-8380	21	104	189	189	NUM
taxlaw-8380	21	105	b.	b.	PROPN
taxlaw-8380	21	106	low	low	ADJ
taxlaw-8380	21	107	-	-	PUNCT
taxlaw-8380	21	108	income	income	NOUN
taxlaw-8380	21	109	filer	filer	NOUN
taxlaw-8380	21	110	with	with	ADP
taxlaw-8380	21	111	one	one	NUM
taxlaw-8380	21	112	dependent	dependent	ADJ
taxlaw-8380	21	113	,	,	PUNCT
taxlaw-8380	21	114	filing	filing	NOUN
taxlaw-8380	21	115	as	as	ADP
taxlaw-8380	21	116	head	head	NOUN
taxlaw-8380	21	117	of	of	ADP
taxlaw-8380	21	118	household	household	NOUN
taxlaw-8380	21	119	191	191	NUM
taxlaw-8380	21	120	c.	c.	PROPN
taxlaw-8380	21	121	single	single	ADJ
taxlaw-8380	21	122	,	,	PUNCT
taxlaw-8380	21	123	medium	medium	ADJ
taxlaw-8380	21	124	-	-	PUNCT
taxlaw-8380	21	125	income	income	NOUN
taxlaw-8380	21	126	filer	filer	NOUN
taxlaw-8380	21	127	...............................................................	...............................................................	PUNCT
taxlaw-8380	21	128	193	193	NUM
taxlaw-8380	21	129	d.	d.	PROPN
taxlaw-8380	21	130	medium	medium	ADJ
taxlaw-8380	21	131	-	-	PUNCT
taxlaw-8380	21	132	income	income	NOUN
taxlaw-8380	21	133	filer	filer	NOUN
taxlaw-8380	21	134	with	with	ADP
taxlaw-8380	21	135	two	two	NUM
taxlaw-8380	21	136	dependents	dependent	NOUN
taxlaw-8380	21	137	,	,	PUNCT
taxlaw-8380	21	138	filing	file	VERB
taxlaw-8380	21	139	as	as	ADP
taxlaw-8380	21	140	head	head	NOUN
taxlaw-8380	21	141	of	of	ADP
taxlaw-8380	21	142	household	household	NOUN
taxlaw-8380	21	143	.............................................................................................	.............................................................................................	PUNCT
taxlaw-8380	21	144	195	195	NUM
taxlaw-8380	21	145	4	4	NUM
taxlaw-8380	21	146	.	.	PUNCT
taxlaw-8380	21	147	taxpayers	taxpayer	NOUN
taxlaw-8380	21	148	who	who	PRON
taxlaw-8380	21	149	wish	wish	VERB
taxlaw-8380	21	150	to	to	PART
taxlaw-8380	21	151	adjust	adjust	VERB
taxlaw-8380	21	152	their	their	PRON
taxlaw-8380	21	153	withholdings	withholding	NOUN
taxlaw-8380	21	154	can	can	AUX
taxlaw-8380	21	155	avail	avail	VERB
taxlaw-8380	21	156	themselves	themselves	PRON
taxlaw-8380	21	157	of	of	ADP
taxlaw-8380	21	158	the	the	DET
taxlaw-8380	21	159	w-4	w-4	NOUN
taxlaw-8380	21	160	........................................................................................................	........................................................................................................	PUNCT
taxlaw-8380	22	1	199	199	NUM
taxlaw-8380	22	2	c.	c.	NOUN
taxlaw-8380	22	3	a	a	DET
taxlaw-8380	22	4	more	more	ADV
taxlaw-8380	22	5	radical	radical	ADJ
taxlaw-8380	22	6	alternative	alternative	NOUN
taxlaw-8380	22	7	,	,	PUNCT
taxlaw-8380	22	8	“	"	PUNCT
taxlaw-8380	22	9	over	over	ADP
taxlaw-8380	22	10	-	-	PUNCT
taxlaw-8380	22	11	withholding	withholding	NOUN
taxlaw-8380	22	12	plus	plus	CCONJ
taxlaw-8380	22	13	”	"	PUNCT
taxlaw-8380	22	14	:	:	PUNCT
taxlaw-8380	22	15	withholding	withhold	VERB
taxlaw-8380	22	16	to	to	PART
taxlaw-8380	22	17	force	force	VERB
taxlaw-8380	22	18	savings	saving	NOUN
taxlaw-8380	22	19	...............................................................................................................	...............................................................................................................	PUNCT
taxlaw-8380	23	1	199	199	NUM
taxlaw-8380	23	2	d.	d.	NOUN
taxlaw-8380	23	3	objections	objection	NOUN
taxlaw-8380	23	4	..........................................................................................................	..........................................................................................................	PUNCT
taxlaw-8380	23	5	200	200	NUM
taxlaw-8380	23	6	iii	iii	NOUN
taxlaw-8380	23	7	.	.	PUNCT
taxlaw-8380	23	8	epilogue	epilogue	NOUN
taxlaw-8380	23	9	:	:	PUNCT
taxlaw-8380	23	10	tax	tax	NOUN
taxlaw-8380	23	11	withholdings	withholding	NOUN
taxlaw-8380	23	12	in	in	ADP
taxlaw-8380	23	13	a	a	DET
taxlaw-8380	23	14	time	time	NOUN
taxlaw-8380	23	15	of	of	ADP
taxlaw-8380	23	16	pandemic	pandemic	ADJ
taxlaw-8380	23	17	.....................	.....................	PUNCT
taxlaw-8380	23	18	202	202	NUM
taxlaw-8380	23	19	i.	i.	NOUN
taxlaw-8380	23	20	tax	tax	NOUN
taxlaw-8380	23	21	issues	issue	NOUN
taxlaw-8380	23	22	for	for	ADP
taxlaw-8380	23	23	workers	worker	NOUN
taxlaw-8380	23	24	with	with	ADP
taxlaw-8380	23	25	multiple	multiple	ADJ
taxlaw-8380	23	26	w-2s	w-2	NOUN
taxlaw-8380	23	27	imagine	imagine	VERB
taxlaw-8380	23	28	a	a	DET
taxlaw-8380	23	29	taxpayer	taxpayer	NOUN
taxlaw-8380	23	30	who	who	PRON
taxlaw-8380	23	31	has	have	VERB
taxlaw-8380	23	32	two	two	NUM
taxlaw-8380	23	33	employers	employer	NOUN
taxlaw-8380	23	34	and	and	CCONJ
taxlaw-8380	23	35	earns	earn	VERB
taxlaw-8380	23	36	less	less	ADJ
taxlaw-8380	23	37	than	than	ADP
taxlaw-8380	23	38	the	the	DET
taxlaw-8380	23	39	standard	standard	ADJ
taxlaw-8380	23	40	deduction	deduction	NOUN
taxlaw-8380	23	41	at	at	ADP
taxlaw-8380	23	42	each	each	DET
taxlaw-8380	23	43	job	job	NOUN
taxlaw-8380	23	44	.	.	PUNCT
taxlaw-8380	24	1	when	when	SCONJ
taxlaw-8380	24	2	this	this	DET
taxlaw-8380	24	3	taxpayer	taxpayer	NOUN
taxlaw-8380	24	4	is	be	AUX
taxlaw-8380	24	5	hired	hire	VERB
taxlaw-8380	24	6	,	,	PUNCT
taxlaw-8380	24	7	she	she	PRON
taxlaw-8380	24	8	is	be	AUX
taxlaw-8380	24	9	presented	present	VERB
taxlaw-8380	24	10	with	with	ADP
taxlaw-8380	24	11	multiple	multiple	ADJ
taxlaw-8380	24	12	tax	tax	NOUN
taxlaw-8380	24	13	forms	form	NOUN
taxlaw-8380	24	14	by	by	ADP
taxlaw-8380	24	15	each	each	DET
taxlaw-8380	24	16	employer	employer	NOUN
taxlaw-8380	24	17	,	,	PUNCT
taxlaw-8380	24	18	including	include	VERB
taxlaw-8380	24	19	a	a	DET
taxlaw-8380	24	20	w-4	w-4	NOUN
taxlaw-8380	24	21	to	to	PART
taxlaw-8380	24	22	specify	specify	VERB
taxlaw-8380	24	23	tax	tax	NOUN
taxlaw-8380	24	24	withholdings	withholding	NOUN
taxlaw-8380	24	25	.	.	PUNCT
taxlaw-8380	25	1	she	she	PRON
taxlaw-8380	25	2	may	may	AUX
taxlaw-8380	25	3	even	even	ADV
taxlaw-8380	25	4	note	note	VERB
taxlaw-8380	25	5	that	that	SCONJ
taxlaw-8380	25	6	she	she	PRON
taxlaw-8380	25	7	should	should	AUX
taxlaw-8380	25	8	be	be	AUX
taxlaw-8380	25	9	factoring	factor	VERB
taxlaw-8380	25	10	in	in	ADP
taxlaw-8380	25	11	the	the	DET
taxlaw-8380	25	12	income	income	NOUN
taxlaw-8380	25	13	received	receive	VERB
taxlaw-8380	25	14	from	from	ADP
taxlaw-8380	25	15	each	each	DET
taxlaw-8380	25	16	job	job	NOUN
taxlaw-8380	25	17	,	,	PUNCT
taxlaw-8380	25	18	but	but	CCONJ
taxlaw-8380	25	19	ca	can	AUX
taxlaw-8380	25	20	n’t	not	PART
taxlaw-8380	25	21	understand	understand	VERB
taxlaw-8380	25	22	how	how	SCONJ
taxlaw-8380	25	23	,	,	PUNCT
taxlaw-8380	25	24	and	and	CCONJ
taxlaw-8380	25	25	neither	neither	PRON
taxlaw-8380	25	26	of	of	ADP
taxlaw-8380	25	27	her	her	PRON
taxlaw-8380	25	28	employers	employer	NOUN
taxlaw-8380	25	29	view	view	VERB
taxlaw-8380	25	30	it	it	PRON
taxlaw-8380	25	31	as	as	ADP
taxlaw-8380	25	32	their	their	PRON
taxlaw-8380	25	33	job	job	NOUN
taxlaw-8380	25	34	to	to	PART
taxlaw-8380	25	35	provide	provide	VERB
taxlaw-8380	25	36	guidance	guidance	NOUN
taxlaw-8380	25	37	on	on	ADP
taxlaw-8380	25	38	how	how	SCONJ
taxlaw-8380	25	39	to	to	PART
taxlaw-8380	25	40	account	account	VERB
taxlaw-8380	25	41	for	for	ADP
taxlaw-8380	25	42	other	other	ADJ
taxlaw-8380	25	43	forms	form	NOUN
taxlaw-8380	25	44	of	of	ADP
taxlaw-8380	25	45	employment	employment	NOUN
taxlaw-8380	25	46	.	.	PUNCT
taxlaw-8380	26	1	she	she	PRON
taxlaw-8380	26	2	tries	try	VERB
taxlaw-8380	26	3	to	to	PART
taxlaw-8380	26	4	use	use	VERB
taxlaw-8380	26	5	the	the	DET
taxlaw-8380	26	6	internal	internal	ADJ
taxlaw-8380	26	7	revenue	revenue	NOUN
taxlaw-8380	26	8	service	service	NOUN
taxlaw-8380	26	9	(	(	PUNCT
taxlaw-8380	26	10	irs	irs	PROPN
taxlaw-8380	26	11	)	)	PUNCT
taxlaw-8380	26	12	tools	tool	NOUN
taxlaw-8380	26	13	,	,	PUNCT
taxlaw-8380	26	14	but	but	CCONJ
taxlaw-8380	26	15	those	those	PRON
taxlaw-8380	26	16	provide	provide	VERB
taxlaw-8380	26	17	no	no	DET
taxlaw-8380	26	18	specific	specific	ADJ
taxlaw-8380	26	19	instructions	instruction	NOUN
taxlaw-8380	26	20	for	for	ADP
taxlaw-8380	26	21	how	how	SCONJ
taxlaw-8380	26	22	to	to	PART
taxlaw-8380	26	23	fill	fill	VERB
taxlaw-8380	26	24	out	out	ADP
taxlaw-8380	26	25	the	the	DET
taxlaw-8380	26	26	forms	form	NOUN
taxlaw-8380	26	27	for	for	ADP
taxlaw-8380	26	28	her	her	PRON
taxlaw-8380	26	29	situation	situation	NOUN
taxlaw-8380	26	30	.	.	PUNCT
taxlaw-8380	27	1	as	as	ADP
taxlaw-8380	27	2	a	a	DET
taxlaw-8380	27	3	result	result	NOUN
taxlaw-8380	27	4	,	,	PUNCT
taxlaw-8380	27	5	she	she	PRON
taxlaw-8380	27	6	fills	fill	VERB
taxlaw-8380	27	7	out	out	ADP
taxlaw-8380	27	8	each	each	DET
taxlaw-8380	27	9	form	form	NOUN
taxlaw-8380	27	10	without	without	ADP
taxlaw-8380	27	11	accounting	account	VERB
taxlaw-8380	27	12	for	for	ADP
taxlaw-8380	27	13	her	her	PRON
taxlaw-8380	27	14	other	other	ADJ
taxlaw-8380	27	15	source	source	NOUN
taxlaw-8380	27	16	of	of	ADP
taxlaw-8380	27	17	income	income	NOUN
taxlaw-8380	27	18	and	and	CCONJ
taxlaw-8380	27	19	neither	neither	DET
taxlaw-8380	27	20	employer	employer	NOUN
taxlaw-8380	27	21	withholds	withhold	VERB
taxlaw-8380	27	22	any	any	DET
taxlaw-8380	27	23	federal	federal	ADJ
taxlaw-8380	27	24	income	income	NOUN
taxlaw-8380	27	25	tax	tax	NOUN
taxlaw-8380	27	26	.	.	PUNCT
taxlaw-8380	28	1	when	when	SCONJ
taxlaw-8380	28	2	she	she	PRON
taxlaw-8380	28	3	files	file	VERB
taxlaw-8380	28	4	her	her	PRON
taxlaw-8380	28	5	return	return	NOUN
taxlaw-8380	28	6	,	,	PUNCT
taxlaw-8380	28	7	she	she	PRON
taxlaw-8380	28	8	finds	find	VERB
taxlaw-8380	28	9	out	out	ADP
taxlaw-8380	28	10	that	that	SCONJ
taxlaw-8380	28	11	she	she	PRON
taxlaw-8380	28	12	owes	owe	VERB
taxlaw-8380	28	13	hundreds	hundred	NOUN
taxlaw-8380	28	14	of	of	ADP
taxlaw-8380	28	15	dollars	dollar	NOUN
taxlaw-8380	28	16	,	,	PUNCT
taxlaw-8380	28	17	perhaps	perhaps	ADV
taxlaw-8380	28	18	over	over	ADP
taxlaw-8380	28	19	a	a	DET
taxlaw-8380	28	20	thousand	thousand	NUM
taxlaw-8380	28	21	—	—	PUNCT
taxlaw-8380	28	22	an	an	DET
taxlaw-8380	28	23	amount	amount	NOUN
taxlaw-8380	28	24	that	that	PRON
taxlaw-8380	28	25	,	,	PUNCT
taxlaw-8380	28	26	like	like	ADP
taxlaw-8380	28	27	most	most	ADJ
taxlaw-8380	28	28	americans	americans	PROPN
taxlaw-8380	28	29	,	,	PUNCT
taxlaw-8380	28	30	she	she	PRON
taxlaw-8380	28	31	does	do	AUX
taxlaw-8380	28	32	not	not	PART
taxlaw-8380	28	33	have	have	VERB
taxlaw-8380	28	34	.	.	PUNCT
taxlaw-8380	29	1	this	this	PRON
taxlaw-8380	29	2	is	be	AUX
taxlaw-8380	29	3	hardly	hardly	ADV
taxlaw-8380	29	4	theoretical	theoretical	ADJ
taxlaw-8380	29	5	;	;	PUNCT
taxlaw-8380	29	6	because	because	SCONJ
taxlaw-8380	29	7	of	of	ADP
taxlaw-8380	29	8	the	the	DET
taxlaw-8380	29	9	default	default	NOUN
taxlaw-8380	29	10	rules	rule	NOUN
taxlaw-8380	29	11	in	in	ADP
taxlaw-8380	29	12	our	our	PRON
taxlaw-8380	29	13	federal	federal	ADJ
taxlaw-8380	29	14	income	income	NOUN
taxlaw-8380	29	15	tax	tax	NOUN
taxlaw-8380	29	16	withholding	withholding	NOUN
taxlaw-8380	29	17	regime	regime	NOUN
taxlaw-8380	29	18	,	,	PUNCT
taxlaw-8380	29	19	this	this	PRON
taxlaw-8380	29	20	is	be	AUX
taxlaw-8380	29	21	the	the	DET
taxlaw-8380	29	22	reality	reality	NOUN
taxlaw-8380	29	23	for	for	ADP
taxlaw-8380	29	24	many	many	ADJ
taxlaw-8380	29	25	taxpayers	taxpayer	NOUN
taxlaw-8380	29	26	every	every	DET
taxlaw-8380	29	27	year	year	NOUN
taxlaw-8380	29	28	.	.	PUNCT
taxlaw-8380	30	1	after	after	ADP
taxlaw-8380	30	2	the	the	DET
taxlaw-8380	30	3	end	end	NOUN
taxlaw-8380	30	4	of	of	ADP
taxlaw-8380	30	5	each	each	DET
taxlaw-8380	30	6	calendar	calendar	NOUN
taxlaw-8380	30	7	year	year	NOUN
taxlaw-8380	30	8	,	,	PUNCT
taxlaw-8380	30	9	americans	americans	PROPN
taxlaw-8380	30	10	who	who	PRON
taxlaw-8380	30	11	earn	earn	VERB
taxlaw-8380	30	12	income	income	NOUN
taxlaw-8380	30	13	receive	receive	VERB
taxlaw-8380	30	14	a	a	DET
taxlaw-8380	30	15	variety	variety	NOUN
taxlaw-8380	30	16	of	of	ADP
taxlaw-8380	30	17	tax	tax	NOUN
taxlaw-8380	30	18	documents	document	NOUN
taxlaw-8380	30	19	,	,	PUNCT
taxlaw-8380	30	20	including	include	VERB
taxlaw-8380	30	21	documents	document	NOUN
taxlaw-8380	30	22	that	that	PRON
taxlaw-8380	30	23	detail	detail	VERB
taxlaw-8380	30	24	their	their	PRON
taxlaw-8380	30	25	earnings	earning	NOUN
taxlaw-8380	30	26	and	and	CCONJ
taxlaw-8380	30	27	tax	tax	NOUN
taxlaw-8380	30	28	withholdings	withholding	NOUN
taxlaw-8380	30	29	.	.	PUNCT
taxlaw-8380	31	1	the	the	DET
taxlaw-8380	31	2	process	process	NOUN
taxlaw-8380	31	3	of	of	ADP
taxlaw-8380	31	4	completing	complete	VERB
taxlaw-8380	31	5	a	a	DET
taxlaw-8380	31	6	tax	tax	NOUN
taxlaw-8380	31	7	return	return	NOUN
taxlaw-8380	31	8	,	,	PUNCT
taxlaw-8380	31	9	for	for	ADP
taxlaw-8380	31	10	most	most	ADJ
taxlaw-8380	31	11	people	people	NOUN
taxlaw-8380	31	12	,	,	PUNCT
taxlaw-8380	31	13	involves	involve	VERB
taxlaw-8380	31	14	collecting	collect	VERB
taxlaw-8380	31	15	these	these	DET
taxlaw-8380	31	16	documents	document	NOUN
taxlaw-8380	31	17	2	2	NUM
taxlaw-8380	31	18	columbia	columbia	PROPN
taxlaw-8380	31	19	journal	journal	NOUN
taxlaw-8380	31	20	of	of	ADP
taxlaw-8380	31	21	tax	tax	NOUN
taxlaw-8380	31	22	law	law	NOUN
taxlaw-8380	31	23	[	[	X
taxlaw-8380	31	24	vol	vol	NOUN
taxlaw-8380	31	25	.	.	PUNCT
taxlaw-8380	31	26	12:172	12:172	NUM
taxlaw-8380	31	27	and	and	CCONJ
taxlaw-8380	31	28	preparing	prepare	VERB
taxlaw-8380	31	29	and	and	CCONJ
taxlaw-8380	31	30	filing	file	VERB
taxlaw-8380	31	31	a	a	DET
taxlaw-8380	31	32	return	return	NOUN
taxlaw-8380	31	33	between	between	ADP
taxlaw-8380	31	34	the	the	DET
taxlaw-8380	31	35	end	end	NOUN
taxlaw-8380	31	36	of	of	ADP
taxlaw-8380	31	37	the	the	DET
taxlaw-8380	31	38	year	year	NOUN
taxlaw-8380	31	39	and	and	CCONJ
taxlaw-8380	31	40	april	april	PROPN
taxlaw-8380	31	41	15	15	NUM
taxlaw-8380	31	42	,	,	PUNCT
taxlaw-8380	31	43	tax	tax	NOUN
taxlaw-8380	31	44	day.1	day.1	ADJ
taxlaw-8380	31	45	when	when	SCONJ
taxlaw-8380	31	46	a	a	DET
taxlaw-8380	31	47	filer	filer	NOUN
taxlaw-8380	31	48	has	have	VERB
taxlaw-8380	31	49	a	a	DET
taxlaw-8380	31	50	single	single	ADJ
taxlaw-8380	31	51	source	source	NOUN
taxlaw-8380	31	52	of	of	ADP
taxlaw-8380	31	53	income	income	NOUN
taxlaw-8380	31	54	as	as	ADP
taxlaw-8380	31	55	an	an	DET
taxlaw-8380	31	56	employee	employee	NOUN
taxlaw-8380	31	57	,	,	PUNCT
taxlaw-8380	31	58	this	this	DET
taxlaw-8380	31	59	process	process	NOUN
taxlaw-8380	31	60	is	be	AUX
taxlaw-8380	31	61	relatively	relatively	ADV
taxlaw-8380	31	62	straightforward	straightforward	ADJ
taxlaw-8380	31	63	.	.	PUNCT
taxlaw-8380	32	1	the	the	DET
taxlaw-8380	32	2	single	single	ADJ
taxlaw-8380	32	3	source	source	NOUN
taxlaw-8380	32	4	of	of	ADP
taxlaw-8380	32	5	income	income	NOUN
taxlaw-8380	32	6	is	be	AUX
taxlaw-8380	32	7	reported	report	VERB
taxlaw-8380	32	8	on	on	ADP
taxlaw-8380	32	9	a	a	DET
taxlaw-8380	32	10	w-2	w-2	NOUN
taxlaw-8380	32	11	,	,	PUNCT
taxlaw-8380	32	12	along	along	ADP
taxlaw-8380	32	13	with	with	ADP
taxlaw-8380	32	14	the	the	DET
taxlaw-8380	32	15	tax	tax	NOUN
taxlaw-8380	32	16	that	that	PRON
taxlaw-8380	32	17	was	be	AUX
taxlaw-8380	32	18	withheld	withhold	VERB
taxlaw-8380	32	19	each	each	DET
taxlaw-8380	32	20	pay	pay	NOUN
taxlaw-8380	32	21	period	period	NOUN
taxlaw-8380	32	22	throughout	throughout	ADP
taxlaw-8380	32	23	the	the	DET
taxlaw-8380	32	24	year	year	NOUN
taxlaw-8380	32	25	.	.	PUNCT
taxlaw-8380	33	1	the	the	DET
taxlaw-8380	33	2	filer	filer	NOUN
taxlaw-8380	33	3	then	then	ADV
taxlaw-8380	33	4	reports	report	VERB
taxlaw-8380	33	5	that	that	SCONJ
taxlaw-8380	33	6	income	income	NOUN
taxlaw-8380	33	7	and	and	CCONJ
taxlaw-8380	33	8	either	either	CCONJ
taxlaw-8380	33	9	pays	pay	VERB
taxlaw-8380	33	10	a	a	DET
taxlaw-8380	33	11	balance	balance	NOUN
taxlaw-8380	33	12	or	or	CCONJ
taxlaw-8380	33	13	receives	receive	VERB
taxlaw-8380	33	14	a	a	DET
taxlaw-8380	33	15	refund	refund	NOUN
taxlaw-8380	33	16	.	.	PUNCT
taxlaw-8380	34	1	however	however	ADV
taxlaw-8380	34	2	,	,	PUNCT
taxlaw-8380	34	3	a	a	DET
taxlaw-8380	34	4	disconnect	disconnect	NOUN
taxlaw-8380	34	5	occurs	occur	VERB
taxlaw-8380	34	6	when	when	SCONJ
taxlaw-8380	34	7	filers	filer	NOUN
taxlaw-8380	34	8	have	have	VERB
taxlaw-8380	34	9	multiple	multiple	ADJ
taxlaw-8380	34	10	sources	source	NOUN
taxlaw-8380	34	11	of	of	ADP
taxlaw-8380	34	12	income	income	NOUN
taxlaw-8380	34	13	.	.	PUNCT
taxlaw-8380	35	1	if	if	SCONJ
taxlaw-8380	35	2	a	a	DET
taxlaw-8380	35	3	taxpayer	taxpayer	NOUN
taxlaw-8380	35	4	fails	fail	VERB
taxlaw-8380	35	5	to	to	PART
taxlaw-8380	35	6	accurately	accurately	ADV
taxlaw-8380	35	7	predict	predict	VERB
taxlaw-8380	35	8	future	future	ADJ
taxlaw-8380	35	9	income	income	NOUN
taxlaw-8380	35	10	or	or	CCONJ
taxlaw-8380	35	11	adjust	adjust	VERB
taxlaw-8380	35	12	their	their	PRON
taxlaw-8380	35	13	withholdings	withholding	NOUN
taxlaw-8380	35	14	with	with	ADP
taxlaw-8380	35	15	their	their	PRON
taxlaw-8380	35	16	employer	employer	NOUN
taxlaw-8380	35	17	with	with	ADP
taxlaw-8380	35	18	every	every	DET
taxlaw-8380	35	19	change	change	NOUN
taxlaw-8380	35	20	to	to	ADP
taxlaw-8380	35	21	income	income	NOUN
taxlaw-8380	35	22	and	and	CCONJ
taxlaw-8380	35	23	life	life	NOUN
taxlaw-8380	35	24	circumstance	circumstance	NOUN
taxlaw-8380	35	25	,	,	PUNCT
taxlaw-8380	35	26	the	the	DET
taxlaw-8380	35	27	withholding	withholding	NOUN
taxlaw-8380	35	28	amounts	amount	NOUN
taxlaw-8380	35	29	can	can	AUX
taxlaw-8380	35	30	vary	vary	VERB
taxlaw-8380	35	31	wildly	wildly	ADV
taxlaw-8380	35	32	from	from	ADP
taxlaw-8380	35	33	the	the	DET
taxlaw-8380	35	34	actual	actual	ADJ
taxlaw-8380	35	35	tax	tax	NOUN
taxlaw-8380	35	36	owed	owe	VERB
taxlaw-8380	35	37	.	.	PUNCT
taxlaw-8380	36	1	this	this	PRON
taxlaw-8380	36	2	is	be	AUX
taxlaw-8380	36	3	particularly	particularly	ADV
taxlaw-8380	36	4	true	true	ADJ
taxlaw-8380	36	5	for	for	ADP
taxlaw-8380	36	6	low	low	ADJ
taxlaw-8380	36	7	-	-	PUNCT
taxlaw-8380	36	8	income	income	NOUN
taxlaw-8380	36	9	filers	filer	NOUN
taxlaw-8380	36	10	with	with	ADP
taxlaw-8380	36	11	more	more	ADJ
taxlaw-8380	36	12	than	than	ADP
taxlaw-8380	36	13	one	one	NUM
taxlaw-8380	36	14	source	source	NOUN
taxlaw-8380	36	15	of	of	ADP
taxlaw-8380	36	16	income	income	NOUN
taxlaw-8380	36	17	and	and	CCONJ
taxlaw-8380	36	18	can	can	AUX
taxlaw-8380	36	19	result	result	VERB
taxlaw-8380	36	20	in	in	ADP
taxlaw-8380	36	21	far	far	ADV
taxlaw-8380	36	22	too	too	ADV
taxlaw-8380	36	23	little	little	ADJ
taxlaw-8380	36	24	income	income	NOUN
taxlaw-8380	36	25	being	be	AUX
taxlaw-8380	36	26	withheld	withhold	VERB
taxlaw-8380	36	27	.	.	PUNCT
taxlaw-8380	37	1	this	this	DET
taxlaw-8380	37	2	note	note	NOUN
taxlaw-8380	37	3	will	will	AUX
taxlaw-8380	37	4	examine	examine	VERB
taxlaw-8380	37	5	the	the	DET
taxlaw-8380	37	6	tax	tax	NOUN
taxlaw-8380	37	7	compliance	compliance	NOUN
taxlaw-8380	37	8	difficulties	difficulty	NOUN
taxlaw-8380	37	9	for	for	ADP
taxlaw-8380	37	10	lowand	lowand	ADJ
taxlaw-8380	37	11	middle	middle	ADJ
taxlaw-8380	37	12	-	-	PUNCT
taxlaw-8380	37	13	income	income	NOUN
taxlaw-8380	37	14	filers	filer	NOUN
taxlaw-8380	37	15	with	with	ADP
taxlaw-8380	37	16	multiple	multiple	ADJ
taxlaw-8380	37	17	sources	source	NOUN
taxlaw-8380	37	18	of	of	ADP
taxlaw-8380	37	19	wage	wage	NOUN
taxlaw-8380	37	20	income	income	NOUN
taxlaw-8380	37	21	,	,	PUNCT
taxlaw-8380	37	22	and	and	CCONJ
taxlaw-8380	37	23	propose	propose	VERB
taxlaw-8380	37	24	policy	policy	NOUN
taxlaw-8380	37	25	solutions	solution	NOUN
taxlaw-8380	37	26	to	to	PART
taxlaw-8380	37	27	change	change	VERB
taxlaw-8380	37	28	the	the	DET
taxlaw-8380	37	29	default	default	NOUN
taxlaw-8380	37	30	withholding	withholding	NOUN
taxlaw-8380	37	31	rules	rule	NOUN
taxlaw-8380	37	32	to	to	PART
taxlaw-8380	37	33	reduce	reduce	VERB
taxlaw-8380	37	34	surprise	surprise	NOUN
taxlaw-8380	37	35	tax	tax	NOUN
taxlaw-8380	37	36	debt	debt	NOUN
taxlaw-8380	37	37	for	for	ADP
taxlaw-8380	37	38	those	those	DET
taxlaw-8380	37	39	filers	filer	NOUN
taxlaw-8380	37	40	.	.	PUNCT
taxlaw-8380	38	1	while	while	SCONJ
taxlaw-8380	38	2	the	the	DET
taxlaw-8380	38	3	irs	irs	PROPN
taxlaw-8380	38	4	and	and	CCONJ
taxlaw-8380	38	5	the	the	DET
taxlaw-8380	38	6	bureau	bureau	NOUN
taxlaw-8380	38	7	of	of	ADP
taxlaw-8380	38	8	labor	labor	PROPN
taxlaw-8380	38	9	statistics	statistic	NOUN
taxlaw-8380	38	10	(	(	PUNCT
taxlaw-8380	38	11	bls	bls	PROPN
taxlaw-8380	38	12	)	)	PUNCT
taxlaw-8380	38	13	do	do	AUX
taxlaw-8380	38	14	not	not	PART
taxlaw-8380	38	15	publish	publish	VERB
taxlaw-8380	38	16	data	datum	NOUN
taxlaw-8380	38	17	on	on	ADP
taxlaw-8380	38	18	how	how	SCONJ
taxlaw-8380	38	19	many	many	ADJ
taxlaw-8380	38	20	different	different	ADJ
taxlaw-8380	38	21	sources	source	NOUN
taxlaw-8380	38	22	of	of	ADP
taxlaw-8380	38	23	wage	wage	NOUN
taxlaw-8380	38	24	and	and	CCONJ
taxlaw-8380	38	25	independent	independent	ADJ
taxlaw-8380	38	26	contractor	contractor	NOUN
taxlaw-8380	38	27	income	income	NOUN
taxlaw-8380	38	28	taxpayers	taxpayer	NOUN
taxlaw-8380	38	29	report	report	VERB
taxlaw-8380	38	30	on	on	ADP
taxlaw-8380	38	31	their	their	PRON
taxlaw-8380	38	32	returns	return	NOUN
taxlaw-8380	38	33	,	,	PUNCT
taxlaw-8380	38	34	there	there	PRON
taxlaw-8380	38	35	is	be	VERB
taxlaw-8380	38	36	reason	reason	NOUN
taxlaw-8380	38	37	to	to	PART
taxlaw-8380	38	38	believe	believe	VERB
taxlaw-8380	38	39	that	that	PRON
taxlaw-8380	38	40	is	be	AUX
taxlaw-8380	38	41	a	a	DET
taxlaw-8380	38	42	substantial	substantial	ADJ
taxlaw-8380	38	43	number	number	NOUN
taxlaw-8380	38	44	.	.	PUNCT
taxlaw-8380	39	1	a	a	DET
taxlaw-8380	39	2	bls	bls	PROPN
taxlaw-8380	39	3	study	study	NOUN
taxlaw-8380	39	4	found	find	VERB
taxlaw-8380	39	5	that	that	SCONJ
taxlaw-8380	39	6	americans	americans	PROPN
taxlaw-8380	39	7	born	bear	VERB
taxlaw-8380	39	8	in	in	ADP
taxlaw-8380	39	9	the	the	DET
taxlaw-8380	39	10	1980s	1980	NOUN
taxlaw-8380	39	11	held	hold	VERB
taxlaw-8380	39	12	an	an	DET
taxlaw-8380	39	13	average	average	NOUN
taxlaw-8380	39	14	of	of	ADP
taxlaw-8380	39	15	8.2	8.2	NUM
taxlaw-8380	39	16	jobs	job	NOUN
taxlaw-8380	39	17	between	between	ADP
taxlaw-8380	39	18	the	the	DET
taxlaw-8380	39	19	ages	age	NOUN
taxlaw-8380	39	20	of	of	ADP
taxlaw-8380	39	21	18	18	NUM
taxlaw-8380	39	22	and	and	CCONJ
taxlaw-8380	39	23	32.2	32.2	NUM
taxlaw-8380	39	24	the	the	DET
taxlaw-8380	39	25	study	study	NOUN
taxlaw-8380	39	26	also	also	ADV
taxlaw-8380	39	27	found	find	VERB
taxlaw-8380	39	28	that	that	SCONJ
taxlaw-8380	39	29	earners	earner	NOUN
taxlaw-8380	39	30	aged	age	VERB
taxlaw-8380	39	31	25	25	NUM
taxlaw-8380	39	32	to	to	PART
taxlaw-8380	39	33	32	32	NUM
taxlaw-8380	39	34	with	with	ADP
taxlaw-8380	39	35	less	less	ADJ
taxlaw-8380	39	36	than	than	ADP
taxlaw-8380	39	37	a	a	DET
taxlaw-8380	39	38	high	high	ADJ
taxlaw-8380	39	39	school	school	NOUN
taxlaw-8380	39	40	education	education	NOUN
taxlaw-8380	39	41	saw	see	VERB
taxlaw-8380	39	42	more	more	ADJ
taxlaw-8380	39	43	than	than	ADP
taxlaw-8380	39	44	half	half	NOUN
taxlaw-8380	39	45	of	of	ADP
taxlaw-8380	39	46	those	those	DET
taxlaw-8380	39	47	jobs	job	NOUN
taxlaw-8380	39	48	end	end	VERB
taxlaw-8380	39	49	in	in	ADP
taxlaw-8380	39	50	under	under	ADP
taxlaw-8380	39	51	a	a	DET
taxlaw-8380	39	52	year	year	NOUN
taxlaw-8380	39	53	,	,	PUNCT
taxlaw-8380	39	54	while	while	SCONJ
taxlaw-8380	39	55	those	those	PRON
taxlaw-8380	39	56	with	with	ADP
taxlaw-8380	39	57	a	a	DET
taxlaw-8380	39	58	college	college	NOUN
taxlaw-8380	39	59	degree	degree	NOUN
taxlaw-8380	39	60	held	hold	VERB
taxlaw-8380	39	61	jobs	job	NOUN
taxlaw-8380	39	62	for	for	ADP
taxlaw-8380	39	63	less	less	ADJ
taxlaw-8380	39	64	than	than	ADP
taxlaw-8380	39	65	a	a	PRON
taxlaw-8380	39	66	year	year	NOUN
taxlaw-8380	39	67	at	at	ADP
taxlaw-8380	39	68	close	close	ADV
taxlaw-8380	39	69	to	to	PART
taxlaw-8380	39	70	half	half	NOUN
taxlaw-8380	39	71	that	that	PRON
taxlaw-8380	39	72	rate.3	rate.3	PROPN
taxlaw-8380	39	73	even	even	ADV
taxlaw-8380	39	74	factoring	factor	VERB
taxlaw-8380	39	75	in	in	ADP
taxlaw-8380	39	76	that	that	DET
taxlaw-8380	39	77	workers	worker	NOUN
taxlaw-8380	39	78	with	with	ADP
taxlaw-8380	39	79	less	less	ADJ
taxlaw-8380	39	80	education	education	NOUN
taxlaw-8380	39	81	were	be	AUX
taxlaw-8380	39	82	likely	likely	ADJ
taxlaw-8380	39	83	to	to	PART
taxlaw-8380	39	84	experience	experience	VERB
taxlaw-8380	39	85	weeks	week	NOUN
taxlaw-8380	39	86	of	of	ADP
taxlaw-8380	39	87	unemployment	unemployment	NOUN
taxlaw-8380	39	88	,	,	PUNCT
taxlaw-8380	39	89	the	the	DET
taxlaw-8380	39	90	number	number	NOUN
taxlaw-8380	39	91	of	of	ADP
taxlaw-8380	39	92	jobs	job	NOUN
taxlaw-8380	39	93	held	hold	VERB
taxlaw-8380	39	94	suggests	suggest	VERB
taxlaw-8380	39	95	an	an	DET
taxlaw-8380	39	96	average	average	NOUN
taxlaw-8380	39	97	of	of	ADP
taxlaw-8380	39	98	seven	seven	NUM
taxlaw-8380	39	99	job	job	NOUN
taxlaw-8380	39	100	changes	change	NOUN
taxlaw-8380	39	101	for	for	ADP
taxlaw-8380	39	102	young	young	ADJ
taxlaw-8380	39	103	american	american	ADJ
taxlaw-8380	39	104	workers	worker	NOUN
taxlaw-8380	39	105	between	between	ADP
taxlaw-8380	39	106	the	the	DET
taxlaw-8380	39	107	ages	age	NOUN
taxlaw-8380	39	108	of	of	ADP
taxlaw-8380	39	109	18	18	NUM
taxlaw-8380	39	110	and	and	CCONJ
taxlaw-8380	39	111	32	32	NUM
taxlaw-8380	39	112	.	.	PUNCT
taxlaw-8380	40	1	this	this	PRON
taxlaw-8380	40	2	suggests	suggest	VERB
taxlaw-8380	40	3	that	that	SCONJ
taxlaw-8380	40	4	in	in	ADP
taxlaw-8380	40	5	at	at	ADP
taxlaw-8380	40	6	least	least	ADJ
taxlaw-8380	40	7	half	half	NOUN
taxlaw-8380	40	8	of	of	ADP
taxlaw-8380	40	9	the	the	DET
taxlaw-8380	40	10	calendar	calendar	NOUN
taxlaw-8380	40	11	years	year	NOUN
taxlaw-8380	40	12	young	young	ADJ
taxlaw-8380	40	13	taxpayers	taxpayer	NOUN
taxlaw-8380	40	14	are	be	AUX
taxlaw-8380	40	15	reporting	report	VERB
taxlaw-8380	40	16	multiple	multiple	ADJ
taxlaw-8380	40	17	sources	source	NOUN
taxlaw-8380	40	18	of	of	ADP
taxlaw-8380	40	19	income	income	NOUN
taxlaw-8380	40	20	.	.	PUNCT
taxlaw-8380	41	1	this	this	PRON
taxlaw-8380	41	2	does	do	AUX
taxlaw-8380	41	3	not	not	PART
taxlaw-8380	41	4	even	even	ADV
taxlaw-8380	41	5	take	take	VERB
taxlaw-8380	41	6	into	into	ADP
taxlaw-8380	41	7	account	account	NOUN
taxlaw-8380	41	8	the	the	DET
taxlaw-8380	41	9	likelihood	likelihood	NOUN
taxlaw-8380	41	10	of	of	ADP
taxlaw-8380	41	11	holding	hold	VERB
taxlaw-8380	41	12	multiple	multiple	ADJ
taxlaw-8380	41	13	jobs	job	NOUN
taxlaw-8380	41	14	simultaneously	simultaneously	ADV
taxlaw-8380	41	15	,	,	PUNCT
taxlaw-8380	41	16	which	which	PRON
taxlaw-8380	41	17	would	would	AUX
taxlaw-8380	41	18	increase	increase	VERB
taxlaw-8380	41	19	the	the	DET
taxlaw-8380	41	20	number	number	NOUN
taxlaw-8380	41	21	of	of	ADP
taxlaw-8380	41	22	years	year	NOUN
taxlaw-8380	41	23	in	in	ADP
taxlaw-8380	41	24	which	which	PRON
taxlaw-8380	41	25	multiple	multiple	ADJ
taxlaw-8380	41	26	income	income	NOUN
taxlaw-8380	41	27	sources	source	NOUN
taxlaw-8380	41	28	are	be	AUX
taxlaw-8380	41	29	reported	report	VERB
taxlaw-8380	41	30	on	on	ADP
taxlaw-8380	41	31	a	a	DET
taxlaw-8380	41	32	return	return	NOUN
taxlaw-8380	41	33	.	.	PUNCT
taxlaw-8380	42	1	a.	a.	NOUN
taxlaw-8380	43	1	the	the	DET
taxlaw-8380	43	2	impact	impact	NOUN
taxlaw-8380	43	3	of	of	ADP
taxlaw-8380	43	4	multiple	multiple	ADJ
taxlaw-8380	43	5	form	form	NOUN
taxlaw-8380	43	6	w-4s	w-4	VERB
taxlaw-8380	43	7	on	on	ADP
taxlaw-8380	43	8	tax	tax	NOUN
taxlaw-8380	43	9	due	due	ADJ
taxlaw-8380	43	10	the	the	DET
taxlaw-8380	43	11	current	current	ADJ
taxlaw-8380	43	12	tax	tax	NOUN
taxlaw-8380	43	13	system	system	NOUN
taxlaw-8380	43	14	relies	rely	VERB
taxlaw-8380	43	15	on	on	ADP
taxlaw-8380	43	16	a	a	DET
taxlaw-8380	43	17	combination	combination	NOUN
taxlaw-8380	43	18	of	of	ADP
taxlaw-8380	43	19	forecasted	forecast	VERB
taxlaw-8380	43	20	earned	earn	VERB
taxlaw-8380	43	21	income	income	NOUN
taxlaw-8380	43	22	,	,	PUNCT
taxlaw-8380	43	23	reported	report	VERB
taxlaw-8380	43	24	on	on	ADP
taxlaw-8380	43	25	the	the	DET
taxlaw-8380	43	26	form	form	NOUN
taxlaw-8380	43	27	w-4	w-4	NOUN
taxlaw-8380	43	28	,	,	PUNCT
taxlaw-8380	43	29	and	and	CCONJ
taxlaw-8380	43	30	end	end	NOUN
taxlaw-8380	43	31	of	of	ADP
taxlaw-8380	43	32	year	year	NOUN
taxlaw-8380	43	33	income	income	NOUN
taxlaw-8380	43	34	,	,	PUNCT
taxlaw-8380	43	35	reported	report	VERB
taxlaw-8380	43	36	through	through	ADP
taxlaw-8380	43	37	the	the	DET
taxlaw-8380	43	38	form	form	NOUN
taxlaw-8380	43	39	w-2	w-2	NOUN
taxlaw-8380	43	40	.	.	PUNCT
taxlaw-8380	44	1	the	the	DET
taxlaw-8380	44	2	form	form	NOUN
taxlaw-8380	44	3	w-4	w-4	NOUN
taxlaw-8380	44	4	requires	require	VERB
taxlaw-8380	44	5	individual	individual	ADJ
taxlaw-8380	44	6	taxpayers	taxpayer	NOUN
taxlaw-8380	44	7	to	to	PART
taxlaw-8380	44	8	project	project	VERB
taxlaw-8380	44	9	their	their	PRON
taxlaw-8380	44	10	expected	expect	VERB
taxlaw-8380	44	11	earned	earn	VERB
taxlaw-8380	44	12	income	income	NOUN
taxlaw-8380	44	13	for	for	ADP
taxlaw-8380	44	14	the	the	DET
taxlaw-8380	44	15	tax	tax	NOUN
taxlaw-8380	44	16	year	year	NOUN
taxlaw-8380	44	17	,	,	PUNCT
taxlaw-8380	44	18	which	which	PRON
taxlaw-8380	44	19	is	be	AUX
taxlaw-8380	44	20	in	in	ADP
taxlaw-8380	44	21	turn	turn	NOUN
taxlaw-8380	44	22	translated	translate	VERB
taxlaw-8380	44	23	into	into	ADP
taxlaw-8380	44	24	amount	amount	NOUN
taxlaw-8380	44	25	of	of	ADP
taxlaw-8380	44	26	tax	tax	NOUN
taxlaw-8380	44	27	withheld	withhold	VERB
taxlaw-8380	44	28	over	over	ADP
taxlaw-8380	44	29	the	the	DET
taxlaw-8380	44	30	course	course	NOUN
taxlaw-8380	44	31	of	of	ADP
taxlaw-8380	44	32	the	the	DET
taxlaw-8380	44	33	year	year	NOUN
taxlaw-8380	44	34	.	.	PUNCT
taxlaw-8380	45	1	this	this	PRON
taxlaw-8380	45	2	has	have	AUX
taxlaw-8380	45	3	led	lead	VERB
taxlaw-8380	45	4	to	to	ADP
taxlaw-8380	45	5	a	a	DET
taxlaw-8380	45	6	situation	situation	NOUN
taxlaw-8380	45	7	where	where	SCONJ
taxlaw-8380	45	8	many	many	ADJ
taxlaw-8380	45	9	filers	filer	NOUN
taxlaw-8380	45	10	of	of	ADP
taxlaw-8380	45	11	all	all	DET
taxlaw-8380	45	12	income	income	NOUN
taxlaw-8380	45	13	levels	level	NOUN
taxlaw-8380	45	14	discover	discover	VERB
taxlaw-8380	45	15	only	only	ADV
taxlaw-8380	45	16	after	after	ADP
taxlaw-8380	45	17	the	the	DET
taxlaw-8380	45	18	end	end	NOUN
taxlaw-8380	45	19	of	of	ADP
taxlaw-8380	45	20	the	the	DET
taxlaw-8380	45	21	tax	tax	NOUN
taxlaw-8380	45	22	year	year	NOUN
taxlaw-8380	45	23	that	that	PRON
taxlaw-8380	45	24	they	they	PRON
taxlaw-8380	45	25	have	have	VERB
taxlaw-8380	45	26	mis	mi	NOUN
taxlaw-8380	45	27	-	-	PUNCT
taxlaw-8380	45	28	withheld	withhold	VERB
taxlaw-8380	45	29	.	.	PUNCT
taxlaw-8380	46	1	for	for	ADP
taxlaw-8380	46	2	those	those	PRON
taxlaw-8380	46	3	who	who	PRON
taxlaw-8380	46	4	discover	discover	VERB
taxlaw-8380	46	5	they	they	PRON
taxlaw-8380	46	6	have	have	AUX
taxlaw-8380	46	7	overwithheld	overwithheld	VERB
taxlaw-8380	46	8	and	and	CCONJ
taxlaw-8380	46	9	are	be	AUX
taxlaw-8380	46	10	entitled	entitle	VERB
taxlaw-8380	46	11	to	to	ADP
taxlaw-8380	46	12	a	a	DET
taxlaw-8380	46	13	refund	refund	NOUN
taxlaw-8380	46	14	,	,	PUNCT
taxlaw-8380	46	15	this	this	PRON
taxlaw-8380	46	16	comes	come	VERB
taxlaw-8380	46	17	as	as	ADP
taxlaw-8380	46	18	welcome	welcome	ADJ
taxlaw-8380	46	19	news	news	NOUN
taxlaw-8380	46	20	.	.	PUNCT
taxlaw-8380	47	1	in	in	ADP
taxlaw-8380	47	2	fact	fact	NOUN
taxlaw-8380	47	3	,	,	PUNCT
taxlaw-8380	47	4	in	in	ADP
taxlaw-8380	47	5	analogous	analogous	ADJ
taxlaw-8380	47	6	situations	situation	NOUN
taxlaw-8380	47	7	,	,	PUNCT
taxlaw-8380	47	8	low	low	ADJ
taxlaw-8380	47	9	-	-	PUNCT
taxlaw-8380	47	10	income	income	NOUN
taxlaw-8380	47	11	filers	filer	NOUN
taxlaw-8380	47	12	even	even	ADV
taxlaw-8380	47	13	have	have	VERB
taxlaw-8380	47	14	a	a	DET
taxlaw-8380	47	15	preference	preference	NOUN
taxlaw-8380	47	16	for	for	ADP
taxlaw-8380	47	17	receiving	receive	VERB
taxlaw-8380	47	18	cash	cash	NOUN
taxlaw-8380	47	19	transfers	transfer	NOUN
taxlaw-8380	47	20	through	through	ADP
taxlaw-8380	47	21	their	their	PRON
taxlaw-8380	47	22	tax	tax	NOUN
taxlaw-8380	47	23	refunds	refund	NOUN
taxlaw-8380	47	24	rather	rather	ADV
taxlaw-8380	47	25	than	than	ADP
taxlaw-8380	47	26	through	through	ADP
taxlaw-8380	47	27	welfare	welfare	NOUN
taxlaw-8380	47	28	programs.4	programs.4	PROPN
taxlaw-8380	47	29	however	however	ADV
taxlaw-8380	47	30	,	,	PUNCT
taxlaw-8380	47	31	when	when	SCONJ
taxlaw-8380	47	32	filers	filer	NOUN
taxlaw-8380	47	33	find	find	VERB
taxlaw-8380	47	34	to	to	ADP
taxlaw-8380	47	35	their	their	PRON
taxlaw-8380	47	36	1	1	NUM
taxlaw-8380	47	37	in	in	ADP
taxlaw-8380	47	38	2020	2020	NUM
taxlaw-8380	47	39	,	,	PUNCT
taxlaw-8380	47	40	the	the	DET
taxlaw-8380	47	41	irs	irs	PROPN
taxlaw-8380	47	42	postponed	postpone	VERB
taxlaw-8380	47	43	tax	tax	NOUN
taxlaw-8380	47	44	day	day	NOUN
taxlaw-8380	47	45	for	for	ADP
taxlaw-8380	47	46	all	all	DET
taxlaw-8380	47	47	filers	filer	NOUN
taxlaw-8380	47	48	to	to	ADP
taxlaw-8380	47	49	july	july	PROPN
taxlaw-8380	47	50	15	15	NUM
taxlaw-8380	47	51	,	,	PUNCT
taxlaw-8380	47	52	2020	2020	NUM
taxlaw-8380	47	53	,	,	PUNCT
taxlaw-8380	47	54	due	due	ADP
taxlaw-8380	47	55	to	to	ADP
taxlaw-8380	47	56	the	the	DET
taxlaw-8380	47	57	covid-19	covid-19	PROPN
taxlaw-8380	47	58	pandemic	pandemic	NOUN
taxlaw-8380	47	59	.	.	PUNCT
taxlaw-8380	48	1	this	this	DET
taxlaw-8380	48	2	delayed	delay	VERB
taxlaw-8380	48	3	filers	filer	NOUN
taxlaw-8380	48	4	’	'	PUNCT
taxlaw-8380	48	5	obligation	obligation	NOUN
taxlaw-8380	48	6	to	to	PART
taxlaw-8380	48	7	prepare	prepare	VERB
taxlaw-8380	48	8	and	and	CCONJ
taxlaw-8380	48	9	submit	submit	VERB
taxlaw-8380	48	10	their	their	PRON
taxlaw-8380	48	11	returns	return	NOUN
taxlaw-8380	48	12	and	and	CCONJ
taxlaw-8380	48	13	to	to	PART
taxlaw-8380	48	14	make	make	VERB
taxlaw-8380	48	15	any	any	DET
taxlaw-8380	48	16	necessary	necessary	ADJ
taxlaw-8380	48	17	payments	payment	NOUN
taxlaw-8380	48	18	by	by	ADP
taxlaw-8380	48	19	90	90	NUM
taxlaw-8380	48	20	days	day	NOUN
taxlaw-8380	48	21	.	.	PUNCT
taxlaw-8380	49	1	filing	filing	NOUN
taxlaw-8380	49	2	and	and	CCONJ
taxlaw-8380	49	3	payment	payment	NOUN
taxlaw-8380	49	4	deadline	deadline	NOUN
taxlaw-8380	49	5	extended	extend	VERB
taxlaw-8380	49	6	to	to	ADP
taxlaw-8380	49	7	july	july	PROPN
taxlaw-8380	49	8	15	15	NUM
taxlaw-8380	49	9	,	,	PUNCT
taxlaw-8380	49	10	2020	2020	NUM
taxlaw-8380	49	11	updated	update	VERB
taxlaw-8380	49	12	statement	statement	NOUN
taxlaw-8380	49	13	,	,	PUNCT
taxlaw-8380	49	14	irs	irs	PROPN
taxlaw-8380	49	15	(	(	PUNCT
taxlaw-8380	49	16	mar	mar	PROPN
taxlaw-8380	49	17	.	.	PROPN
taxlaw-8380	49	18	21	21	NUM
taxlaw-8380	49	19	,	,	PUNCT
taxlaw-8380	49	20	2020	2020	NUM
taxlaw-8380	49	21	)	)	PUNCT
taxlaw-8380	50	1	https://www.irs.gov/newsroom/payment-deadline-extended-to-july-15-2020	https://www.irs.gov/newsroom/payment-deadline-extended-to-july-15-2020	PROPN
taxlaw-8380	51	1	[	[	X
taxlaw-8380	51	2	https://perma	https://perma	NOUN
taxlaw-8380	51	3	.	.	PUNCT
taxlaw-8380	51	4	cc	cc	NOUN
taxlaw-8380	51	5	/	/	SYM
taxlaw-8380	51	6	c6d5	c6d5	X
taxlaw-8380	51	7	-	-	PUNCT
taxlaw-8380	51	8	65pe	65pe	ADJ
taxlaw-8380	51	9	]	]	PUNCT
taxlaw-8380	51	10	.	.	PUNCT
taxlaw-8380	52	1	in	in	ADP
taxlaw-8380	52	2	2021	2021	NUM
taxlaw-8380	52	3	,	,	PUNCT
taxlaw-8380	52	4	the	the	DET
taxlaw-8380	52	5	irs	irs	PROPN
taxlaw-8380	52	6	again	again	ADV
taxlaw-8380	52	7	postponed	postpone	VERB
taxlaw-8380	52	8	tax	tax	NOUN
taxlaw-8380	52	9	day	day	NOUN
taxlaw-8380	52	10	,	,	PUNCT
taxlaw-8380	52	11	this	this	DET
taxlaw-8380	52	12	time	time	NOUN
taxlaw-8380	52	13	by	by	ADP
taxlaw-8380	52	14	32	32	NUM
taxlaw-8380	52	15	days	day	NOUN
taxlaw-8380	52	16	to	to	PART
taxlaw-8380	52	17	may	may	PROPN
taxlaw-8380	52	18	17	17	NUM
taxlaw-8380	52	19	,	,	PUNCT
taxlaw-8380	52	20	2021	2021	NUM
taxlaw-8380	52	21	.	.	PUNCT
taxlaw-8380	53	1	tax	tax	NOUN
taxlaw-8380	53	2	day	day	NOUN
taxlaw-8380	53	3	for	for	ADP
taxlaw-8380	53	4	individuals	individual	NOUN
taxlaw-8380	53	5	extended	extend	VERB
taxlaw-8380	53	6	to	to	ADP
taxlaw-8380	53	7	may	may	PROPN
taxlaw-8380	53	8	17	17	NUM
taxlaw-8380	53	9	:	:	PUNCT
taxlaw-8380	53	10	treasury	treasury	NOUN
taxlaw-8380	53	11	,	,	PUNCT
taxlaw-8380	53	12	irs	irs	PROPN
taxlaw-8380	53	13	extend	extend	VERB
taxlaw-8380	53	14	filing	filing	NOUN
taxlaw-8380	53	15	and	and	CCONJ
taxlaw-8380	53	16	payment	payment	NOUN
taxlaw-8380	53	17	deadline	deadline	NOUN
taxlaw-8380	53	18	,	,	PUNCT
taxlaw-8380	53	19	irs	irs	PROPN
taxlaw-8380	53	20	(	(	PUNCT
taxlaw-8380	53	21	mar	mar	PROPN
taxlaw-8380	53	22	.	.	PROPN
taxlaw-8380	53	23	17	17	NUM
taxlaw-8380	53	24	,	,	PUNCT
taxlaw-8380	53	25	2021	2021	NUM
taxlaw-8380	53	26	)	)	PUNCT
taxlaw-8380	53	27	,	,	PUNCT
taxlaw-8380	53	28	https://www.irs.gov/newsroom/tax-day-for-individuals-extended-to-may-17-treasury-irs-extend-filing-andpayment-deadline	https://www.irs.gov/newsroom/tax-day-for-individuals-extended-to-may-17-treasury-irs-extend-filing-andpayment-deadline	X
taxlaw-8380	54	1	[	[	X
taxlaw-8380	54	2	https://perma.cc/dg37-aeal	https://perma.cc/dg37-aeal	X
taxlaw-8380	54	3	]	]	X
taxlaw-8380	54	4	.	.	PUNCT
taxlaw-8380	54	5	2	2	NUM
taxlaw-8380	54	6	americans	americans	PROPN
taxlaw-8380	54	7	at	at	ADP
taxlaw-8380	54	8	age	age	NOUN
taxlaw-8380	54	9	33	33	NUM
taxlaw-8380	54	10	:	:	PUNCT
taxlaw-8380	54	11	labor	labor	NOUN
taxlaw-8380	54	12	market	market	NOUN
taxlaw-8380	54	13	activity	activity	NOUN
taxlaw-8380	54	14	,	,	PUNCT
taxlaw-8380	54	15	education	education	NOUN
taxlaw-8380	54	16	and	and	CCONJ
taxlaw-8380	54	17	partner	partner	NOUN
taxlaw-8380	54	18	status	status	NOUN
taxlaw-8380	54	19	summary	summary	NOUN
taxlaw-8380	54	20	,	,	PUNCT
taxlaw-8380	54	21	u.s	u.s	PROPN
taxlaw-8380	54	22	.	.	PROPN
taxlaw-8380	54	23	bureau	bureau	PROPN
taxlaw-8380	54	24	of	of	ADP
taxlaw-8380	54	25	lab	lab	PROPN
taxlaw-8380	54	26	.	.	PUNCT
taxlaw-8380	55	1	stats	stat	NOUN
taxlaw-8380	55	2	.	.	PUNCT
taxlaw-8380	56	1	(	(	PUNCT
taxlaw-8380	56	2	may	may	PROPN
taxlaw-8380	56	3	5	5	NUM
taxlaw-8380	56	4	,	,	PUNCT
taxlaw-8380	56	5	2020	2020	NUM
taxlaw-8380	56	6	)	)	PUNCT
taxlaw-8380	56	7	,	,	PUNCT
taxlaw-8380	56	8	https://www.bls.gov/news.release/nlsyth.nr0.htm	https://www.bls.gov/news.release/nlsyth.nr0.htm	PROPN
taxlaw-8380	57	1	[	[	X
taxlaw-8380	57	2	https://perma.cc	https://perma.cc	PROPN
taxlaw-8380	57	3	/ka6a-8pu8	/ka6a-8pu8	X
taxlaw-8380	57	4	]	]	PUNCT
taxlaw-8380	57	5	.	.	PUNCT
taxlaw-8380	58	1	3	3	NUM
taxlaw-8380	59	1	i	i	PRON
taxlaw-8380	59	2	d.	d.	PROPN
taxlaw-8380	59	3	4	4	NUM
taxlaw-8380	59	4	sara	sara	PROPN
taxlaw-8380	59	5	sternberg	sternberg	PROPN
taxlaw-8380	59	6	greene	greene	PROPN
taxlaw-8380	59	7	,	,	PUNCT
taxlaw-8380	59	8	the	the	DET
taxlaw-8380	59	9	broken	broken	ADJ
taxlaw-8380	59	10	safety	safety	NOUN
taxlaw-8380	59	11	net	net	NOUN
taxlaw-8380	59	12	:	:	PUNCT
taxlaw-8380	59	13	a	a	DET
taxlaw-8380	59	14	study	study	NOUN
taxlaw-8380	59	15	of	of	ADP
taxlaw-8380	59	16	earned	earn	VERB
taxlaw-8380	59	17	income	income	NOUN
taxlaw-8380	59	18	tax	tax	NOUN
taxlaw-8380	59	19	credit	credit	NOUN
taxlaw-8380	59	20	recipients	recipient	NOUN
taxlaw-8380	59	21	and	and	CCONJ
taxlaw-8380	59	22	a	a	DET
taxlaw-8380	59	23	proposal	proposal	NOUN
taxlaw-8380	59	24	for	for	ADP
taxlaw-8380	59	25	repair	repair	NOUN
taxlaw-8380	59	26	,	,	PUNCT
taxlaw-8380	59	27	88	88	NUM
taxlaw-8380	59	28	n.y.u	n.y.u	NOUN
taxlaw-8380	59	29	.	.	PUNCT
taxlaw-8380	60	1	l.	l.	PROPN
taxlaw-8380	60	2	rev	rev	PROPN
taxlaw-8380	60	3	.	.	PROPN
taxlaw-8380	60	4	515	515	NUM
taxlaw-8380	60	5	,	,	PUNCT
taxlaw-8380	60	6	538	538	NUM
taxlaw-8380	60	7	-	-	SYM
taxlaw-8380	60	8	43	43	NUM
taxlaw-8380	60	9	(	(	PUNCT
taxlaw-8380	60	10	2013	2013	NUM
taxlaw-8380	60	11	)	)	PUNCT
taxlaw-8380	60	12	.	.	PUNCT
taxlaw-8380	61	1	2021	2021	NUM
taxlaw-8380	61	2	]	]	PUNCT
taxlaw-8380	61	3	the	the	DET
taxlaw-8380	61	4	case	case	NOUN
taxlaw-8380	61	5	for	for	ADP
taxlaw-8380	61	6	overwithholding	overwithholde	VERB
taxlaw-8380	61	7	federal	federal	ADJ
taxlaw-8380	61	8	income	income	NOUN
taxlaw-8380	61	9	tax	tax	NOUN
taxlaw-8380	61	10	2	2	NUM
taxlaw-8380	61	11	surprise	surprise	NOUN
taxlaw-8380	61	12	that	that	PRON
taxlaw-8380	61	13	they	they	PRON
taxlaw-8380	61	14	owe	owe	VERB
taxlaw-8380	61	15	tax	tax	NOUN
taxlaw-8380	61	16	,	,	PUNCT
taxlaw-8380	61	17	reactions	reaction	NOUN
taxlaw-8380	61	18	vary	vary	VERB
taxlaw-8380	61	19	from	from	ADP
taxlaw-8380	61	20	disgruntled	disgruntle	VERB
taxlaw-8380	61	21	to	to	ADP
taxlaw-8380	61	22	despondent.5	despondent.5	PROPN
taxlaw-8380	61	23	for	for	ADP
taxlaw-8380	61	24	many	many	ADJ
taxlaw-8380	61	25	,	,	PUNCT
taxlaw-8380	61	26	a	a	DET
taxlaw-8380	61	27	refund	refund	NOUN
taxlaw-8380	61	28	is	be	AUX
taxlaw-8380	61	29	an	an	DET
taxlaw-8380	61	30	annual	annual	ADJ
taxlaw-8380	61	31	opportunity	opportunity	NOUN
taxlaw-8380	61	32	to	to	PART
taxlaw-8380	61	33	engage	engage	VERB
taxlaw-8380	61	34	in	in	ADP
taxlaw-8380	61	35	large	large	ADJ
taxlaw-8380	61	36	spending	spending	NOUN
taxlaw-8380	61	37	events	event	NOUN
taxlaw-8380	61	38	,	,	PUNCT
taxlaw-8380	61	39	such	such	ADJ
taxlaw-8380	61	40	as	as	ADP
taxlaw-8380	61	41	home	home	NOUN
taxlaw-8380	61	42	improvements	improvement	NOUN
taxlaw-8380	61	43	or	or	CCONJ
taxlaw-8380	61	44	vehicle	vehicle	NOUN
taxlaw-8380	61	45	repairs	repair	NOUN
taxlaw-8380	61	46	.	.	PUNCT
taxlaw-8380	62	1	for	for	ADP
taxlaw-8380	62	2	others	other	NOUN
taxlaw-8380	62	3	,	,	PUNCT
taxlaw-8380	62	4	it	it	PRON
taxlaw-8380	62	5	is	be	AUX
taxlaw-8380	62	6	an	an	DET
taxlaw-8380	62	7	opportunity	opportunity	NOUN
taxlaw-8380	62	8	to	to	PART
taxlaw-8380	62	9	add	add	VERB
taxlaw-8380	62	10	to	to	ADP
taxlaw-8380	62	11	savings	saving	NOUN
taxlaw-8380	62	12	or	or	CCONJ
taxlaw-8380	62	13	pay	pay	VERB
taxlaw-8380	62	14	down	down	ADP
taxlaw-8380	62	15	debt	debt	NOUN
taxlaw-8380	62	16	—	—	PUNCT
taxlaw-8380	62	17	only	only	ADV
taxlaw-8380	62	18	a	a	DET
taxlaw-8380	62	19	small	small	ADJ
taxlaw-8380	62	20	minority	minority	NOUN
taxlaw-8380	62	21	use	use	VERB
taxlaw-8380	62	22	their	their	PRON
taxlaw-8380	62	23	refunds	refund	NOUN
taxlaw-8380	62	24	for	for	ADP
taxlaw-8380	62	25	daily	daily	ADJ
taxlaw-8380	62	26	expenses.6	expenses.6	PROPN
taxlaw-8380	62	27	when	when	SCONJ
taxlaw-8380	62	28	taxpayers	taxpayer	NOUN
taxlaw-8380	62	29	find	find	VERB
taxlaw-8380	62	30	to	to	ADP
taxlaw-8380	62	31	their	their	PRON
taxlaw-8380	62	32	surprise	surprise	NOUN
taxlaw-8380	62	33	that	that	SCONJ
taxlaw-8380	62	34	they	they	PRON
taxlaw-8380	62	35	are	be	AUX
taxlaw-8380	62	36	not	not	PART
taxlaw-8380	62	37	only	only	ADV
taxlaw-8380	62	38	not	not	PART
taxlaw-8380	62	39	receiving	receive	VERB
taxlaw-8380	62	40	a	a	DET
taxlaw-8380	62	41	refund	refund	NOUN
taxlaw-8380	62	42	,	,	PUNCT
taxlaw-8380	62	43	but	but	CCONJ
taxlaw-8380	62	44	that	that	SCONJ
taxlaw-8380	62	45	they	they	PRON
taxlaw-8380	62	46	in	in	ADP
taxlaw-8380	62	47	fact	fact	NOUN
taxlaw-8380	62	48	owe	owe	VERB
taxlaw-8380	62	49	the	the	DET
taxlaw-8380	62	50	government	government	NOUN
taxlaw-8380	62	51	back	back	ADJ
taxlaw-8380	62	52	-	-	PUNCT
taxlaw-8380	62	53	taxes	taxis	NOUN
taxlaw-8380	62	54	,	,	PUNCT
taxlaw-8380	62	55	they	they	PRON
taxlaw-8380	62	56	are	be	AUX
taxlaw-8380	62	57	forced	force	VERB
taxlaw-8380	62	58	to	to	PART
taxlaw-8380	62	59	tap	tap	VERB
taxlaw-8380	62	60	into	into	ADP
taxlaw-8380	62	61	their	their	PRON
taxlaw-8380	62	62	already	already	ADV
taxlaw-8380	62	63	scant	scant	ADJ
taxlaw-8380	62	64	savings	saving	NOUN
taxlaw-8380	62	65	,	,	PUNCT
taxlaw-8380	62	66	and	and	CCONJ
taxlaw-8380	62	67	are	be	AUX
taxlaw-8380	62	68	unable	unable	ADJ
taxlaw-8380	62	69	to	to	PART
taxlaw-8380	62	70	engage	engage	VERB
taxlaw-8380	62	71	in	in	ADP
taxlaw-8380	62	72	the	the	DET
taxlaw-8380	62	73	financially	financially	ADV
taxlaw-8380	62	74	responsible	responsible	ADJ
taxlaw-8380	62	75	activities	activity	NOUN
taxlaw-8380	62	76	that	that	PRON
taxlaw-8380	62	77	they	they	PRON
taxlaw-8380	62	78	would	would	AUX
taxlaw-8380	62	79	have	have	VERB
taxlaw-8380	62	80	otherwise	otherwise	ADV
taxlaw-8380	62	81	.	.	PUNCT
taxlaw-8380	63	1	taxpayers	taxpayer	NOUN
taxlaw-8380	63	2	across	across	ADP
taxlaw-8380	63	3	income	income	NOUN
taxlaw-8380	63	4	brackets	bracket	NOUN
taxlaw-8380	63	5	prefer	prefer	VERB
taxlaw-8380	63	6	refunds	refund	NOUN
taxlaw-8380	63	7	,	,	PUNCT
taxlaw-8380	63	8	and	and	CCONJ
taxlaw-8380	63	9	while	while	SCONJ
taxlaw-8380	63	10	some	some	PRON
taxlaw-8380	63	11	would	would	AUX
taxlaw-8380	63	12	prefer	prefer	VERB
taxlaw-8380	63	13	a	a	DET
taxlaw-8380	63	14	net	net	ADJ
taxlaw-8380	63	15	$	$	SYM
taxlaw-8380	63	16	0	0	NUM
taxlaw-8380	63	17	refund	refund	NOUN
taxlaw-8380	63	18	,	,	PUNCT
taxlaw-8380	63	19	only	only	ADV
taxlaw-8380	63	20	a	a	DET
taxlaw-8380	63	21	small	small	ADJ
taxlaw-8380	63	22	minority	minority	NOUN
taxlaw-8380	63	23	of	of	ADP
taxlaw-8380	63	24	taxpayers	taxpayer	NOUN
taxlaw-8380	63	25	desire	desire	VERB
taxlaw-8380	63	26	the	the	DET
taxlaw-8380	63	27	outcome	outcome	NOUN
taxlaw-8380	63	28	of	of	ADP
taxlaw-8380	63	29	owing	owe	VERB
taxlaw-8380	63	30	the	the	DET
taxlaw-8380	63	31	government	government	NOUN
taxlaw-8380	63	32	money.7	money.7	NOUN
taxlaw-8380	63	33	however	however	ADV
taxlaw-8380	63	34	,	,	PUNCT
taxlaw-8380	63	35	by	by	ADP
taxlaw-8380	63	36	2019	2019	NUM
taxlaw-8380	63	37	,	,	PUNCT
taxlaw-8380	63	38	after	after	ADP
taxlaw-8380	63	39	the	the	DET
taxlaw-8380	63	40	implementation	implementation	NOUN
taxlaw-8380	63	41	of	of	ADP
taxlaw-8380	63	42	the	the	DET
taxlaw-8380	63	43	2017	2017	NUM
taxlaw-8380	63	44	tax	tax	NOUN
taxlaw-8380	63	45	cuts	cut	NOUN
taxlaw-8380	63	46	and	and	CCONJ
taxlaw-8380	63	47	jobs	job	NOUN
taxlaw-8380	63	48	act	act	PROPN
taxlaw-8380	63	49	,	,	PUNCT
taxlaw-8380	63	50	filers	filer	NOUN
taxlaw-8380	63	51	were	be	AUX
taxlaw-8380	63	52	seeing	see	VERB
taxlaw-8380	63	53	almost	almost	ADV
taxlaw-8380	63	54	imperceptible	imperceptible	ADJ
taxlaw-8380	63	55	increases	increase	NOUN
taxlaw-8380	63	56	in	in	ADP
taxlaw-8380	63	57	take	take	NOUN
taxlaw-8380	63	58	-	-	PUNCT
taxlaw-8380	63	59	home	home	NOUN
taxlaw-8380	63	60	pay	pay	NOUN
taxlaw-8380	63	61	(	(	PUNCT
taxlaw-8380	63	62	0.3	0.3	NUM
taxlaw-8380	63	63	percent	percent	NOUN
taxlaw-8380	63	64	to	to	ADP
taxlaw-8380	63	65	0.4	0.4	NUM
taxlaw-8380	63	66	percent	percent	NOUN
taxlaw-8380	63	67	)	)	PUNCT
taxlaw-8380	63	68	,	,	PUNCT
taxlaw-8380	63	69	which	which	PRON
taxlaw-8380	63	70	resulted	result	VERB
taxlaw-8380	63	71	in	in	ADP
taxlaw-8380	63	72	substantially	substantially	ADV
taxlaw-8380	63	73	lower	low	ADJ
taxlaw-8380	63	74	refunds	refund	NOUN
taxlaw-8380	63	75	,	,	PUNCT
taxlaw-8380	63	76	an	an	DET
taxlaw-8380	63	77	average	average	ADJ
taxlaw-8380	63	78	decrease	decrease	NOUN
taxlaw-8380	63	79	of	of	ADP
taxlaw-8380	63	80	8.9	8.9	NUM
taxlaw-8380	63	81	percent	percent	NOUN
taxlaw-8380	63	82	,	,	PUNCT
taxlaw-8380	63	83	due	due	ADP
taxlaw-8380	63	84	to	to	ADP
taxlaw-8380	63	85	changes	change	NOUN
taxlaw-8380	63	86	in	in	ADP
taxlaw-8380	63	87	the	the	DET
taxlaw-8380	63	88	income	income	NOUN
taxlaw-8380	63	89	tax	tax	NOUN
taxlaw-8380	63	90	withholding	withholding	NOUN
taxlaw-8380	63	91	formula.8	formula.8	NOUN
taxlaw-8380	63	92	this	this	PRON
taxlaw-8380	63	93	also	also	ADV
taxlaw-8380	63	94	resulted	result	VERB
taxlaw-8380	63	95	in	in	ADP
taxlaw-8380	63	96	more	more	ADJ
taxlaw-8380	63	97	people	people	NOUN
taxlaw-8380	63	98	owing	owe	VERB
taxlaw-8380	63	99	the	the	DET
taxlaw-8380	63	100	irs	irs	PROPN
taxlaw-8380	63	101	money	money	NOUN
taxlaw-8380	63	102	than	than	ADP
taxlaw-8380	63	103	in	in	ADP
taxlaw-8380	63	104	prior	prior	ADJ
taxlaw-8380	63	105	years	year	NOUN
taxlaw-8380	63	106	.	.	PUNCT
taxlaw-8380	64	1	the	the	DET
taxlaw-8380	64	2	misalignment	misalignment	NOUN
taxlaw-8380	64	3	between	between	ADP
taxlaw-8380	64	4	this	this	DET
taxlaw-8380	64	5	outcome	outcome	NOUN
taxlaw-8380	64	6	and	and	CCONJ
taxlaw-8380	64	7	a	a	DET
taxlaw-8380	64	8	preference	preference	NOUN
taxlaw-8380	64	9	for	for	ADP
taxlaw-8380	64	10	refunding	refund	VERB
taxlaw-8380	64	11	rather	rather	ADV
taxlaw-8380	64	12	than	than	ADP
taxlaw-8380	64	13	imposing	impose	VERB
taxlaw-8380	64	14	a	a	DET
taxlaw-8380	64	15	tax	tax	NOUN
taxlaw-8380	64	16	bill,9	bill,9	VERB
taxlaw-8380	64	17	as	as	ADV
taxlaw-8380	64	18	well	well	ADV
taxlaw-8380	64	19	as	as	ADP
taxlaw-8380	64	20	the	the	DET
taxlaw-8380	64	21	public	public	NOUN
taxlaw-8380	64	22	’s	’s	PART
taxlaw-8380	64	23	nearly	nearly	ADV
taxlaw-8380	64	24	unanimous	unanimous	ADJ
taxlaw-8380	64	25	desire	desire	NOUN
taxlaw-8380	64	26	to	to	PART
taxlaw-8380	64	27	receive	receive	VERB
taxlaw-8380	64	28	tax	tax	NOUN
taxlaw-8380	64	29	refunds	refund	NOUN
taxlaw-8380	64	30	,	,	PUNCT
taxlaw-8380	64	31	needs	need	VERB
taxlaw-8380	64	32	to	to	PART
taxlaw-8380	64	33	be	be	AUX
taxlaw-8380	64	34	resolved	resolve	VERB
taxlaw-8380	64	35	.	.	PUNCT
taxlaw-8380	65	1	this	this	DET
taxlaw-8380	65	2	note	note	NOUN
taxlaw-8380	65	3	proposes	propose	VERB
taxlaw-8380	65	4	a	a	DET
taxlaw-8380	65	5	solution	solution	NOUN
taxlaw-8380	65	6	to	to	PART
taxlaw-8380	65	7	address	address	VERB
taxlaw-8380	65	8	surprise	surprise	NOUN
taxlaw-8380	65	9	tax	tax	NOUN
taxlaw-8380	65	10	bills	bill	NOUN
taxlaw-8380	65	11	due	due	ADJ
taxlaw-8380	65	12	and	and	CCONJ
taxlaw-8380	65	13	also	also	ADV
taxlaw-8380	65	14	considers	consider	VERB
taxlaw-8380	65	15	using	use	VERB
taxlaw-8380	65	16	withholdings	withholding	NOUN
taxlaw-8380	65	17	as	as	ADP
taxlaw-8380	65	18	a	a	DET
taxlaw-8380	65	19	tool	tool	NOUN
taxlaw-8380	65	20	for	for	ADP
taxlaw-8380	65	21	forced	force	VERB
taxlaw-8380	65	22	savings	saving	NOUN
taxlaw-8380	65	23	for	for	ADP
taxlaw-8380	65	24	lowand	lowand	ADJ
taxlaw-8380	65	25	middle	middle	ADJ
taxlaw-8380	65	26	-	-	PUNCT
taxlaw-8380	65	27	income	income	NOUN
taxlaw-8380	65	28	taxpayers	taxpayer	NOUN
taxlaw-8380	65	29	.	.	PUNCT
taxlaw-8380	66	1	b.	b.	PROPN
taxlaw-8380	66	2	background	background	NOUN
taxlaw-8380	66	3	on	on	ADP
taxlaw-8380	66	4	the	the	DET
taxlaw-8380	66	5	form	form	NOUN
taxlaw-8380	66	6	w-2	w-2	NOUN
taxlaw-8380	66	7	the	the	DET
taxlaw-8380	66	8	form	form	NOUN
taxlaw-8380	66	9	w-2	w-2	NOUN
taxlaw-8380	66	10	is	be	AUX
taxlaw-8380	66	11	designed	design	VERB
taxlaw-8380	66	12	to	to	PART
taxlaw-8380	66	13	inform	inform	VERB
taxlaw-8380	66	14	workers	worker	NOUN
taxlaw-8380	66	15	of	of	ADP
taxlaw-8380	66	16	their	their	PRON
taxlaw-8380	66	17	aggregate	aggregate	ADJ
taxlaw-8380	66	18	earnings	earning	NOUN
taxlaw-8380	66	19	,	,	PUNCT
taxlaw-8380	66	20	tax	tax	NOUN
taxlaw-8380	66	21	withholdings	withholding	NOUN
taxlaw-8380	66	22	,	,	PUNCT
taxlaw-8380	66	23	and	and	CCONJ
taxlaw-8380	66	24	other	other	ADJ
taxlaw-8380	66	25	adjustments	adjustment	NOUN
taxlaw-8380	66	26	to	to	PART
taxlaw-8380	66	27	income.10	income.10	VERB
taxlaw-8380	66	28	it	it	PRON
taxlaw-8380	66	29	is	be	AUX
taxlaw-8380	66	30	issued	issue	VERB
taxlaw-8380	66	31	after	after	ADP
taxlaw-8380	66	32	the	the	DET
taxlaw-8380	66	33	end	end	NOUN
taxlaw-8380	66	34	of	of	ADP
taxlaw-8380	66	35	each	each	DET
taxlaw-8380	66	36	calendar	calendar	NOUN
taxlaw-8380	66	37	year	year	NOUN
taxlaw-8380	66	38	by	by	ADP
taxlaw-8380	66	39	the	the	DET
taxlaw-8380	66	40	employer	employer	NOUN
taxlaw-8380	66	41	to	to	ADP
taxlaw-8380	66	42	the	the	DET
taxlaw-8380	66	43	employee	employee	NOUN
taxlaw-8380	66	44	and	and	CCONJ
taxlaw-8380	66	45	the	the	DET
taxlaw-8380	66	46	employer	employer	NOUN
taxlaw-8380	66	47	separately	separately	ADV
taxlaw-8380	66	48	submits	submit	VERB
taxlaw-8380	66	49	the	the	DET
taxlaw-8380	66	50	information	information	NOUN
taxlaw-8380	66	51	to	to	ADP
taxlaw-8380	66	52	the	the	DET
taxlaw-8380	66	53	irs.11	irs.11	NOUN
taxlaw-8380	66	54	when	when	SCONJ
taxlaw-8380	66	55	an	an	DET
taxlaw-8380	66	56	employee	employee	NOUN
taxlaw-8380	66	57	files	file	VERB
taxlaw-8380	66	58	their	their	PRON
taxlaw-8380	66	59	tax	tax	NOUN
taxlaw-8380	66	60	return	return	NOUN
taxlaw-8380	66	61	,	,	PUNCT
taxlaw-8380	66	62	they	they	PRON
taxlaw-8380	66	63	must	must	AUX
taxlaw-8380	66	64	use	use	VERB
taxlaw-8380	66	65	the	the	DET
taxlaw-8380	66	66	information	information	NOUN
taxlaw-8380	66	67	on	on	ADP
taxlaw-8380	66	68	the	the	DET
taxlaw-8380	66	69	w-2	w-2	NOUN
taxlaw-8380	66	70	to	to	PART
taxlaw-8380	66	71	report	report	VERB
taxlaw-8380	66	72	their	their	PRON
taxlaw-8380	66	73	earnings	earning	NOUN
taxlaw-8380	66	74	,	,	PUNCT
taxlaw-8380	66	75	which	which	PRON
taxlaw-8380	66	76	the	the	DET
taxlaw-8380	66	77	irs	irs	PROPN
taxlaw-8380	66	78	may	may	AUX
taxlaw-8380	66	79	then	then	ADV
taxlaw-8380	66	80	compare	compare	VERB
taxlaw-8380	66	81	to	to	ADP
taxlaw-8380	66	82	the	the	DET
taxlaw-8380	66	83	information	information	NOUN
taxlaw-8380	66	84	submitted	submit	VERB
taxlaw-8380	66	85	by	by	ADP
taxlaw-8380	66	86	the	the	DET
taxlaw-8380	66	87	employer.12	employer.12	NOUN
taxlaw-8380	66	88	a	a	DET
taxlaw-8380	66	89	w-2	w-2	NOUN
taxlaw-8380	66	90	is	be	AUX
taxlaw-8380	66	91	issued	issue	VERB
taxlaw-8380	66	92	to	to	ADP
taxlaw-8380	66	93	all	all	DET
taxlaw-8380	66	94	employees	employee	NOUN
taxlaw-8380	66	95	who	who	PRON
taxlaw-8380	66	96	hold	hold	VERB
taxlaw-8380	66	97	an	an	DET
taxlaw-8380	66	98	employee	employee	NOUN
taxlaw-8380	66	99	status	status	NOUN
taxlaw-8380	66	100	for	for	ADP
taxlaw-8380	66	101	tax	tax	NOUN
taxlaw-8380	66	102	purposes	purpose	NOUN
taxlaw-8380	66	103	with	with	ADP
taxlaw-8380	66	104	their	their	PRON
taxlaw-8380	66	105	employer	employer	NOUN
taxlaw-8380	66	106	—	—	PUNCT
taxlaw-8380	66	107	other	other	ADJ
taxlaw-8380	66	108	reporting	reporting	NOUN
taxlaw-8380	66	109	mechanisms	mechanism	NOUN
taxlaw-8380	66	110	are	be	AUX
taxlaw-8380	66	111	used	use	VERB
taxlaw-8380	66	112	for	for	ADP
taxlaw-8380	66	113	independent	independent	ADJ
taxlaw-8380	66	114	contractors.13	contractors.13	NOUN
taxlaw-8380	66	115	the	the	DET
taxlaw-8380	66	116	key	key	ADJ
taxlaw-8380	66	117	distinction	distinction	NOUN
taxlaw-8380	66	118	between	between	ADP
taxlaw-8380	66	119	taxpayers	taxpayer	NOUN
taxlaw-8380	66	120	who	who	PRON
taxlaw-8380	66	121	are	be	AUX
taxlaw-8380	66	122	issued	issue	VERB
taxlaw-8380	66	123	w-2s	w-2	NOUN
taxlaw-8380	66	124	as	as	SCONJ
taxlaw-8380	66	125	opposed	oppose	VERB
taxlaw-8380	66	126	to	to	ADP
taxlaw-8380	66	127	5	5	NUM
taxlaw-8380	66	128	michelle	michelle	PROPN
taxlaw-8380	66	129	singletary	singletary	PROPN
taxlaw-8380	66	130	,	,	PUNCT
taxlaw-8380	66	131	taxpayers	taxpayer	NOUN
taxlaw-8380	66	132	cry	cry	VERB
taxlaw-8380	66	133	‘	'	PUNCT
taxlaw-8380	66	134	#	#	SYM
taxlaw-8380	66	135	taxscam	taxscam	NOUN
taxlaw-8380	66	136	’	'	PUNCT
taxlaw-8380	66	137	as	as	SCONJ
taxlaw-8380	66	138	total	total	ADJ
taxlaw-8380	66	139	refunds	refund	NOUN
taxlaw-8380	66	140	are	be	AUX
taxlaw-8380	66	141	down	down	ADV
taxlaw-8380	66	142	by	by	ADP
taxlaw-8380	66	143	$	$	SYM
taxlaw-8380	66	144	6	6	NUM
taxlaw-8380	66	145	billion	billion	NUM
taxlaw-8380	66	146	,	,	PUNCT
taxlaw-8380	66	147	wash	wash	NOUN
taxlaw-8380	66	148	.	.	PUNCT
taxlaw-8380	67	1	post	post	NOUN
taxlaw-8380	67	2	(	(	PUNCT
taxlaw-8380	67	3	apr	apr	NOUN
taxlaw-8380	67	4	.	.	PROPN
taxlaw-8380	67	5	11	11	NUM
taxlaw-8380	67	6	,	,	PUNCT
taxlaw-8380	67	7	2019	2019	NUM
taxlaw-8380	67	8	)	)	PUNCT
taxlaw-8380	67	9	,	,	PUNCT
taxlaw-8380	68	1	https://www.washingtonpost.com/business/2019/04/11/taxpayers-cry-taxscam-totalrefunds-are-down-by-billion/	https://www.washingtonpost.com/business/2019/04/11/taxpayers-cry-taxscam-totalrefunds-are-down-by-billion/	PROPN
taxlaw-8380	69	1	[	[	X
taxlaw-8380	69	2	https://perma.cc/6tm8-8xmc	https://perma.cc/6tm8-8xmc	X
taxlaw-8380	69	3	]	]	X
taxlaw-8380	69	4	.	.	PROPN
taxlaw-8380	70	1	6	6	NUM
taxlaw-8380	70	2	darla	darla	PROPN
taxlaw-8380	70	3	mercado	mercado	NOUN
taxlaw-8380	70	4	,	,	PUNCT
taxlaw-8380	70	5	here	here	ADV
taxlaw-8380	70	6	’s	’	VERB
taxlaw-8380	70	7	what	what	PRON
taxlaw-8380	70	8	people	people	NOUN
taxlaw-8380	70	9	are	be	AUX
taxlaw-8380	70	10	doing	do	VERB
taxlaw-8380	70	11	with	with	ADP
taxlaw-8380	70	12	their	their	PRON
taxlaw-8380	70	13	tax	tax	NOUN
taxlaw-8380	70	14	refunds	refund	NOUN
taxlaw-8380	70	15	,	,	PUNCT
taxlaw-8380	70	16	cnbc	cnbc	PROPN
taxlaw-8380	70	17	(	(	PUNCT
taxlaw-8380	70	18	mar	mar	PROPN
taxlaw-8380	70	19	.	.	PROPN
taxlaw-8380	70	20	5	5	NUM
taxlaw-8380	70	21	,	,	PUNCT
taxlaw-8380	70	22	2020	2020	NUM
taxlaw-8380	70	23	)	)	PUNCT
taxlaw-8380	70	24	,	,	PUNCT
taxlaw-8380	70	25	https://www.cnbc.com/2020/03/05/heres-what-people-are-doing-with-their-tax-refunds.html	https://www.cnbc.com/2020/03/05/heres-what-people-are-doing-with-their-tax-refunds.html	VERB
taxlaw-8380	71	1	[	[	X
taxlaw-8380	71	2	https://perma.cc	https://perma.cc	VERB
taxlaw-8380	71	3	/86ds	/86ds	NOUN
taxlaw-8380	71	4	-	-	PUNCT
taxlaw-8380	71	5	v4dp	v4dp	ADP
taxlaw-8380	71	6	]	]	SYM
taxlaw-8380	71	7	.	.	PUNCT
taxlaw-8380	71	8	7	7	NUM
taxlaw-8380	71	9	kay	kay	PROPN
taxlaw-8380	71	10	bell	bell	PROPN
taxlaw-8380	71	11	,	,	PUNCT
taxlaw-8380	71	12	do	do	AUX
taxlaw-8380	71	13	you	you	PRON
taxlaw-8380	71	14	want	want	VERB
taxlaw-8380	71	15	a	a	DET
taxlaw-8380	71	16	big	big	ADJ
taxlaw-8380	71	17	tax	tax	NOUN
taxlaw-8380	71	18	refund	refund	NOUN
taxlaw-8380	71	19	or	or	CCONJ
taxlaw-8380	71	20	bigger	big	ADJ
taxlaw-8380	71	21	paycheck	paycheck	NOUN
taxlaw-8380	71	22	?	?	PUNCT
taxlaw-8380	71	23	,	,	PUNCT
taxlaw-8380	71	24	bankrate	bankrate	PROPN
taxlaw-8380	71	25	(	(	PUNCT
taxlaw-8380	71	26	mar	mar	PROPN
taxlaw-8380	71	27	.	.	PROPN
taxlaw-8380	71	28	12	12	NUM
taxlaw-8380	71	29	,	,	PUNCT
taxlaw-8380	71	30	2015	2015	NUM
taxlaw-8380	71	31	)	)	PUNCT
taxlaw-8380	71	32	,	,	PUNCT
taxlaw-8380	71	33	https://www.bankrate.com/finance/consumer-index/money-pulse-0315.aspx	https://www.bankrate.com/finance/consumer-index/money-pulse-0315.aspx	NOUN
taxlaw-8380	72	1	[	[	X
taxlaw-8380	72	2	https://perma.cc/8epx-sen5	https://perma.cc/8epx-sen5	PROPN
taxlaw-8380	72	3	]	]	PUNCT
taxlaw-8380	72	4	.	.	PROPN
taxlaw-8380	72	5	8	8	NUM
taxlaw-8380	72	6	john	john	PROPN
taxlaw-8380	72	7	w.	w.	PROPN
taxlaw-8380	72	8	schoen	schoen	PROPN
taxlaw-8380	72	9	&	&	CCONJ
taxlaw-8380	72	10	darla	darla	PROPN
taxlaw-8380	72	11	mercado	mercado	PROPN
taxlaw-8380	72	12	,	,	PUNCT
taxlaw-8380	72	13	average	average	ADJ
taxlaw-8380	72	14	tax	tax	NOUN
taxlaw-8380	72	15	refund	refund	NOUN
taxlaw-8380	72	16	is	be	AUX
taxlaw-8380	72	17	down	down	ADV
taxlaw-8380	72	18	8.7	8.7	NUM
taxlaw-8380	72	19	percent	percent	NOUN
taxlaw-8380	72	20	from	from	ADP
taxlaw-8380	72	21	a	a	DET
taxlaw-8380	72	22	year	year	NOUN
taxlaw-8380	72	23	ago	ago	ADV
taxlaw-8380	72	24	,	,	PUNCT
taxlaw-8380	72	25	cnbc	cnbc	PROPN
taxlaw-8380	72	26	(	(	PUNCT
taxlaw-8380	72	27	feb	feb	PROPN
taxlaw-8380	72	28	.	.	PROPN
taxlaw-8380	72	29	14	14	NUM
taxlaw-8380	72	30	,	,	PUNCT
taxlaw-8380	72	31	2019	2019	NUM
taxlaw-8380	72	32	)	)	PUNCT
taxlaw-8380	72	33	,	,	PUNCT
taxlaw-8380	72	34	https://www.cnbc.com/2019/02/14/average-tax-refund-is-down-8point7-percent-fromyear-ago.html	https://www.cnbc.com/2019/02/14/average-tax-refund-is-down-8point7-percent-fromyear-ago.html	X
taxlaw-8380	73	1	[	[	X
taxlaw-8380	73	2	https://perma.cc/y7xm-wcse	https://perma.cc/y7xm-wcse	X
taxlaw-8380	73	3	]	]	PUNCT
taxlaw-8380	73	4	.	.	PUNCT
taxlaw-8380	74	1	9	9	NUM
taxlaw-8380	74	2	see	see	VERB
taxlaw-8380	74	3	infra	infra	NOUN
taxlaw-8380	74	4	part	part	NOUN
taxlaw-8380	74	5	error	error	NOUN
taxlaw-8380	74	6	!	!	PUNCT
taxlaw-8380	75	1	reference	reference	NOUN
taxlaw-8380	75	2	source	source	NOUN
taxlaw-8380	75	3	not	not	PART
taxlaw-8380	75	4	found	find	VERB
taxlaw-8380	75	5	.	.	PUNCT
taxlaw-8380	76	1	(	(	PUNCT
taxlaw-8380	76	2	imposing	impose	VERB
taxlaw-8380	76	3	federal	federal	ADJ
taxlaw-8380	76	4	sanctions	sanction	NOUN
taxlaw-8380	76	5	for	for	ADP
taxlaw-8380	76	6	significant	significant	ADJ
taxlaw-8380	76	7	under	under	NOUN
taxlaw-8380	76	8	-	-	PUNCT
taxlaw-8380	76	9	withholding	withholding	NOUN
taxlaw-8380	76	10	evidences	evidence	NOUN
taxlaw-8380	76	11	irs	irs	PROPN
taxlaw-8380	76	12	preference	preference	NOUN
taxlaw-8380	76	13	for	for	ADP
taxlaw-8380	76	14	over	over	ADV
taxlaw-8380	76	15	-	-	PUNCT
taxlaw-8380	76	16	withholding	withholding	NOUN
taxlaw-8380	76	17	to	to	PART
taxlaw-8380	76	18	minimize	minimize	VERB
taxlaw-8380	76	19	any	any	DET
taxlaw-8380	76	20	potential	potential	ADJ
taxlaw-8380	76	21	tax	tax	NOUN
taxlaw-8380	76	22	due	due	ADJ
taxlaw-8380	76	23	)	)	PUNCT
taxlaw-8380	76	24	.	.	PUNCT
taxlaw-8380	77	1	10	10	NUM
taxlaw-8380	77	2	see	see	VERB
taxlaw-8380	77	3	about	about	ADP
taxlaw-8380	77	4	form	form	NOUN
taxlaw-8380	77	5	w-2	w-2	NOUN
taxlaw-8380	77	6	,	,	PUNCT
taxlaw-8380	77	7	wage	wage	NOUN
taxlaw-8380	77	8	and	and	CCONJ
taxlaw-8380	77	9	tax	tax	NOUN
taxlaw-8380	77	10	statement	statement	NOUN
taxlaw-8380	77	11	,	,	PUNCT
taxlaw-8380	77	12	irs	irs	PROPN
taxlaw-8380	77	13	(	(	PUNCT
taxlaw-8380	77	14	dec	dec	PROPN
taxlaw-8380	77	15	.	.	PROPN
taxlaw-8380	77	16	11	11	NUM
taxlaw-8380	77	17	,	,	PUNCT
taxlaw-8380	77	18	2020	2020	NUM
taxlaw-8380	77	19	)	)	PUNCT
taxlaw-8380	77	20	,	,	PUNCT
taxlaw-8380	77	21	https://www.irs.gov/formspubs/about-form-w-2	https://www.irs.gov/formspubs/about-form-w-2	VERB
taxlaw-8380	77	22	[	[	X
taxlaw-8380	77	23	https://perma.cc/bw5t-p9k2	https://perma.cc/bw5t-p9k2	X
taxlaw-8380	77	24	]	]	X
taxlaw-8380	77	25	.	.	PUNCT
taxlaw-8380	78	1	11	11	NUM
taxlaw-8380	78	2	topic	topic	NOUN
taxlaw-8380	78	3	no	no	NOUN
taxlaw-8380	78	4	.	.	PUNCT
taxlaw-8380	79	1	752	752	NUM
taxlaw-8380	79	2	filing	filing	NOUN
taxlaw-8380	79	3	forms	form	NOUN
taxlaw-8380	79	4	w-2	w-2	NOUN
taxlaw-8380	79	5	and	and	CCONJ
taxlaw-8380	79	6	w-3	w-3	NOUN
taxlaw-8380	79	7	,	,	PUNCT
taxlaw-8380	79	8	irs	irs	PROPN
taxlaw-8380	79	9	(	(	PUNCT
taxlaw-8380	79	10	jan	jan	PROPN
taxlaw-8380	79	11	.	.	PROPN
taxlaw-8380	79	12	25	25	NUM
taxlaw-8380	79	13	,	,	PUNCT
taxlaw-8380	79	14	2021	2021	NUM
taxlaw-8380	79	15	)	)	PUNCT
taxlaw-8380	79	16	,	,	PUNCT
taxlaw-8380	79	17	https://www.irs.gov/taxtopics	https://www.irs.gov/taxtopics	PROPN
taxlaw-8380	79	18	/tc752	/tc752	PUNCT
taxlaw-8380	80	1	[	[	X
taxlaw-8380	80	2	https://perma.cc/v99j-wkh3	https://perma.cc/v99j-wkh3	NOUN
taxlaw-8380	80	3	]	]	X
taxlaw-8380	80	4	.	.	PUNCT
taxlaw-8380	81	1	12	12	NUM
taxlaw-8380	81	2	2021	2021	NUM
taxlaw-8380	81	3	form	form	NOUN
taxlaw-8380	81	4	w-2	w-2	NOUN
taxlaw-8380	81	5	,	,	PUNCT
taxlaw-8380	81	6	instructions	instruction	NOUN
taxlaw-8380	81	7	for	for	ADP
taxlaw-8380	81	8	employee	employee	NOUN
taxlaw-8380	81	9	,	,	PUNCT
taxlaw-8380	81	10	irs	irs	PROPN
taxlaw-8380	81	11	,	,	PUNCT
taxlaw-8380	81	12	https://www.irs.gov/pub/irs-pdf/fw2.pdf	https://www.irs.gov/pub/irs-pdf/fw2.pdf	NOUN
taxlaw-8380	81	13	[	[	X
taxlaw-8380	81	14	https://perma.cc/9he4-kkr5	https://perma.cc/9he4-kkr5	X
taxlaw-8380	81	15	]	]	X
taxlaw-8380	81	16	(	(	PUNCT
taxlaw-8380	81	17	last	last	ADV
taxlaw-8380	81	18	visited	visit	VERB
taxlaw-8380	81	19	on	on	ADP
taxlaw-8380	81	20	apr	apr	PROPN
taxlaw-8380	81	21	.	.	PROPN
taxlaw-8380	81	22	4	4	NUM
taxlaw-8380	81	23	,	,	PUNCT
taxlaw-8380	81	24	2021	2021	NUM
taxlaw-8380	81	25	)	)	PUNCT
taxlaw-8380	81	26	.	.	PUNCT
taxlaw-8380	82	1	13	13	NUM
taxlaw-8380	82	2	note	note	VERB
taxlaw-8380	82	3	that	that	SCONJ
taxlaw-8380	82	4	the	the	DET
taxlaw-8380	82	5	distinction	distinction	NOUN
taxlaw-8380	82	6	between	between	ADP
taxlaw-8380	82	7	an	an	DET
taxlaw-8380	82	8	employee	employee	NOUN
taxlaw-8380	82	9	and	and	CCONJ
taxlaw-8380	82	10	an	an	DET
taxlaw-8380	82	11	independent	independent	ADJ
taxlaw-8380	82	12	contractor	contractor	NOUN
taxlaw-8380	82	13	,	,	PUNCT
taxlaw-8380	82	14	while	while	SCONJ
taxlaw-8380	82	15	using	use	VERB
taxlaw-8380	82	16	the	the	DET
taxlaw-8380	82	17	same	same	ADJ
taxlaw-8380	82	18	terminology	terminology	NOUN
taxlaw-8380	82	19	,	,	PUNCT
taxlaw-8380	82	20	differs	differ	VERB
taxlaw-8380	82	21	in	in	ADP
taxlaw-8380	82	22	the	the	DET
taxlaw-8380	82	23	tax	tax	NOUN
taxlaw-8380	82	24	and	and	CCONJ
taxlaw-8380	82	25	labor	labor	NOUN
taxlaw-8380	82	26	law	law	NOUN
taxlaw-8380	82	27	contexts	contexts	NOUN
taxlaw-8380	82	28	.	.	PUNCT
taxlaw-8380	83	1	see	see	VERB
taxlaw-8380	83	2	understanding	understand	VERB
taxlaw-8380	83	3	employee	employee	NOUN
taxlaw-8380	83	4	vs.	vs.	ADP
taxlaw-8380	83	5	contractor	contractor	NOUN
taxlaw-8380	83	6	designation	designation	NOUN
taxlaw-8380	83	7	,	,	PUNCT
taxlaw-8380	83	8	irs	irs	PROPN
taxlaw-8380	83	9	(	(	PUNCT
taxlaw-8380	83	10	july	july	PROPN
taxlaw-8380	83	11	20	20	NUM
taxlaw-8380	83	12	,	,	PUNCT
taxlaw-8380	83	13	2017	2017	NUM
taxlaw-8380	83	14	)	)	PUNCT
taxlaw-8380	83	15	,	,	PUNCT
taxlaw-8380	83	16	https://www.irs.gov/newsroom/understanding-employee-vs-contractordesignation	https://www.irs.gov/newsroom/understanding-employee-vs-contractordesignation	NOUN
taxlaw-8380	84	1	[	[	X
taxlaw-8380	84	2	https://perma.cc/8pkr-xwlc	https://perma.cc/8pkr-xwlc	X
taxlaw-8380	84	3	]	]	PUNCT
taxlaw-8380	84	4	.	.	PUNCT
taxlaw-8380	85	1	see	see	VERB
taxlaw-8380	85	2	also	also	ADV
taxlaw-8380	85	3	fact	fact	NOUN
taxlaw-8380	85	4	sheet	sheet	NOUN
taxlaw-8380	85	5	#	#	SYM
taxlaw-8380	85	6	13	13	NUM
taxlaw-8380	85	7	:	:	PUNCT
taxlaw-8380	85	8	employment	employment	NOUN
taxlaw-8380	85	9	relationship	relationship	NOUN
taxlaw-8380	85	10	under	under	ADP
taxlaw-8380	85	11	the	the	DET
taxlaw-8380	85	12	about	about	NOUN
taxlaw-8380	85	13	:	:	PUNCT
taxlaw-8380	85	14	blank	blank	ADJ
taxlaw-8380	85	15	2	2	NUM
taxlaw-8380	85	16	columbia	columbia	PROPN
taxlaw-8380	85	17	journal	journal	NOUN
taxlaw-8380	85	18	of	of	ADP
taxlaw-8380	85	19	tax	tax	NOUN
taxlaw-8380	85	20	law	law	NOUN
taxlaw-8380	86	1	[	[	X
taxlaw-8380	86	2	vol	vol	NOUN
taxlaw-8380	86	3	.	.	PUNCT
taxlaw-8380	86	4	12:172	12:172	NUM
taxlaw-8380	87	1	other	other	ADJ
taxlaw-8380	87	2	tax	tax	NOUN
taxlaw-8380	87	3	documents	document	NOUN
taxlaw-8380	87	4	associated	associate	VERB
taxlaw-8380	87	5	with	with	ADP
taxlaw-8380	87	6	earned	earn	VERB
taxlaw-8380	87	7	income	income	NOUN
taxlaw-8380	87	8	is	be	AUX
taxlaw-8380	87	9	that	that	SCONJ
taxlaw-8380	87	10	this	this	DET
taxlaw-8380	87	11	group	group	NOUN
taxlaw-8380	87	12	is	be	AUX
taxlaw-8380	87	13	subject	subject	ADJ
taxlaw-8380	87	14	to	to	ADP
taxlaw-8380	87	15	automatic	automatic	ADJ
taxlaw-8380	87	16	tax	tax	NOUN
taxlaw-8380	87	17	withholdings	withholding	NOUN
taxlaw-8380	87	18	through	through	ADP
taxlaw-8380	87	19	their	their	PRON
taxlaw-8380	87	20	employer.14	employer.14	NOUN
taxlaw-8380	87	21	independent	independent	ADJ
taxlaw-8380	87	22	contractors	contractor	NOUN
taxlaw-8380	87	23	,	,	PUNCT
taxlaw-8380	87	24	by	by	ADP
taxlaw-8380	87	25	contrast	contrast	NOUN
taxlaw-8380	87	26	,	,	PUNCT
taxlaw-8380	87	27	receive	receive	VERB
taxlaw-8380	87	28	1099	1099	NUM
taxlaw-8380	87	29	-	-	PUNCT
taxlaw-8380	87	30	misc	misc	NOUN
taxlaw-8380	87	31	forms	form	NOUN
taxlaw-8380	87	32	with	with	ADP
taxlaw-8380	87	33	no	no	DET
taxlaw-8380	87	34	automatic	automatic	ADJ
taxlaw-8380	87	35	withholdings	withholding	NOUN
taxlaw-8380	87	36	and	and	CCONJ
taxlaw-8380	87	37	must	must	AUX
taxlaw-8380	87	38	make	make	VERB
taxlaw-8380	87	39	estimated	estimate	VERB
taxlaw-8380	87	40	tax	tax	NOUN
taxlaw-8380	87	41	payments	payment	NOUN
taxlaw-8380	87	42	on	on	ADP
taxlaw-8380	87	43	a	a	DET
taxlaw-8380	87	44	quarterly	quarterly	ADJ
taxlaw-8380	87	45	basis.15	basis.15	NOUN
taxlaw-8380	87	46	the	the	DET
taxlaw-8380	87	47	information	information	NOUN
taxlaw-8380	87	48	on	on	ADP
taxlaw-8380	87	49	a	a	DET
taxlaw-8380	87	50	w-2	w-2	NOUN
taxlaw-8380	87	51	is	be	AUX
taxlaw-8380	87	52	employer	employer	NOUN
taxlaw-8380	87	53	-	-	PUNCT
taxlaw-8380	87	54	specific	specific	ADJ
taxlaw-8380	87	55	.	.	PUNCT
taxlaw-8380	88	1	employees	employee	NOUN
taxlaw-8380	88	2	with	with	ADP
taxlaw-8380	88	3	multiple	multiple	ADJ
taxlaw-8380	88	4	sources	source	NOUN
taxlaw-8380	88	5	of	of	ADP
taxlaw-8380	88	6	income	income	NOUN
taxlaw-8380	88	7	will	will	AUX
taxlaw-8380	88	8	receive	receive	VERB
taxlaw-8380	88	9	w-2s	w-2s	NOUN
taxlaw-8380	88	10	or	or	CCONJ
taxlaw-8380	88	11	other	other	ADJ
taxlaw-8380	88	12	income	income	NOUN
taxlaw-8380	88	13	reporting	report	VERB
taxlaw-8380	88	14	documents	document	NOUN
taxlaw-8380	88	15	from	from	ADP
taxlaw-8380	88	16	each	each	DET
taxlaw-8380	88	17	employer	employer	NOUN
taxlaw-8380	88	18	annually	annually	ADV
taxlaw-8380	88	19	.	.	PUNCT
taxlaw-8380	89	1	an	an	DET
taxlaw-8380	89	2	employee	employee	NOUN
taxlaw-8380	89	3	is	be	AUX
taxlaw-8380	89	4	required	require	VERB
taxlaw-8380	89	5	to	to	PART
taxlaw-8380	89	6	calculate	calculate	VERB
taxlaw-8380	89	7	the	the	DET
taxlaw-8380	89	8	impact	impact	NOUN
taxlaw-8380	89	9	of	of	ADP
taxlaw-8380	89	10	earnings	earning	NOUN
taxlaw-8380	89	11	from	from	ADP
taxlaw-8380	89	12	each	each	DET
taxlaw-8380	89	13	source	source	NOUN
taxlaw-8380	89	14	of	of	ADP
taxlaw-8380	89	15	employment	employment	NOUN
taxlaw-8380	89	16	on	on	ADP
taxlaw-8380	89	17	the	the	DET
taxlaw-8380	89	18	others	other	NOUN
taxlaw-8380	89	19	.	.	PUNCT
taxlaw-8380	90	1	the	the	DET
taxlaw-8380	90	2	atomized	atomize	VERB
taxlaw-8380	90	3	nature	nature	NOUN
taxlaw-8380	90	4	of	of	ADP
taxlaw-8380	90	5	income	income	NOUN
taxlaw-8380	90	6	reporting	reporting	NOUN
taxlaw-8380	90	7	and	and	CCONJ
taxlaw-8380	90	8	tax	tax	NOUN
taxlaw-8380	90	9	withholdings	withholding	NOUN
taxlaw-8380	90	10	will	will	AUX
taxlaw-8380	90	11	almost	almost	ADV
taxlaw-8380	90	12	certainly	certainly	ADV
taxlaw-8380	90	13	lead	lead	VERB
taxlaw-8380	90	14	to	to	ADP
taxlaw-8380	90	15	a	a	DET
taxlaw-8380	90	16	balance	balance	NOUN
taxlaw-8380	90	17	owed	owe	VERB
taxlaw-8380	90	18	to	to	ADP
taxlaw-8380	90	19	the	the	DET
taxlaw-8380	90	20	irs	irs	PROPN
taxlaw-8380	90	21	or	or	CCONJ
taxlaw-8380	90	22	refunded	refund	VERB
taxlaw-8380	90	23	to	to	ADP
taxlaw-8380	90	24	the	the	DET
taxlaw-8380	90	25	taxpayer	taxpayer	NOUN
taxlaw-8380	90	26	at	at	ADP
taxlaw-8380	90	27	the	the	DET
taxlaw-8380	90	28	end	end	NOUN
taxlaw-8380	90	29	of	of	ADP
taxlaw-8380	90	30	each	each	DET
taxlaw-8380	90	31	year	year	NOUN
taxlaw-8380	90	32	.	.	PUNCT
taxlaw-8380	91	1	c.	c.	NOUN
taxlaw-8380	91	2	background	background	NOUN
taxlaw-8380	91	3	on	on	ADP
taxlaw-8380	91	4	the	the	DET
taxlaw-8380	91	5	form	form	NOUN
taxlaw-8380	91	6	w-4	w-4	NOUN
taxlaw-8380	91	7	when	when	SCONJ
taxlaw-8380	91	8	income	income	NOUN
taxlaw-8380	91	9	is	be	AUX
taxlaw-8380	91	10	withheld	withhold	VERB
taxlaw-8380	91	11	from	from	ADP
taxlaw-8380	91	12	an	an	DET
taxlaw-8380	91	13	employee	employee	NOUN
taxlaw-8380	91	14	’s	’s	PART
taxlaw-8380	91	15	paycheck	paycheck	NOUN
taxlaw-8380	91	16	,	,	PUNCT
taxlaw-8380	91	17	it	it	PRON
taxlaw-8380	91	18	is	be	AUX
taxlaw-8380	91	19	done	do	VERB
taxlaw-8380	91	20	on	on	ADP
taxlaw-8380	91	21	the	the	DET
taxlaw-8380	91	22	basis	basis	NOUN
taxlaw-8380	91	23	of	of	ADP
taxlaw-8380	91	24	information	information	NOUN
taxlaw-8380	91	25	provided	provide	VERB
taxlaw-8380	91	26	by	by	ADP
taxlaw-8380	91	27	the	the	DET
taxlaw-8380	91	28	employee	employee	NOUN
taxlaw-8380	91	29	on	on	ADP
taxlaw-8380	91	30	the	the	DET
taxlaw-8380	91	31	form	form	NOUN
taxlaw-8380	91	32	w-4	w-4	NOUN
taxlaw-8380	91	33	.	.	PUNCT
taxlaw-8380	92	1	the	the	DET
taxlaw-8380	92	2	form	form	PROPN
taxlaw-8380	92	3	w-4	w-4	NOUN
taxlaw-8380	92	4	,	,	PUNCT
taxlaw-8380	92	5	the	the	DET
taxlaw-8380	92	6	“	"	PUNCT
taxlaw-8380	92	7	employee	employee	NOUN
taxlaw-8380	92	8	’s	’s	PART
taxlaw-8380	92	9	withholding	withholding	NOUN
taxlaw-8380	92	10	certificate	certificate	NOUN
taxlaw-8380	92	11	”	"	PUNCT
taxlaw-8380	92	12	(	(	PUNCT
taxlaw-8380	92	13	formerly	formerly	ADV
taxlaw-8380	92	14	the	the	DET
taxlaw-8380	92	15	“	"	PUNCT
taxlaw-8380	92	16	employee	employee	NOUN
taxlaw-8380	92	17	’s	’s	PART
taxlaw-8380	92	18	withholding	withholding	NOUN
taxlaw-8380	92	19	allowance	allowance	NOUN
taxlaw-8380	92	20	certificate	certificate	NOUN
taxlaw-8380	92	21	”	"	PUNCT
taxlaw-8380	92	22	)	)	PUNCT
taxlaw-8380	92	23	,	,	PUNCT
taxlaw-8380	92	24	is	be	AUX
taxlaw-8380	92	25	used	use	VERB
taxlaw-8380	92	26	by	by	ADP
taxlaw-8380	92	27	filers	filer	NOUN
taxlaw-8380	92	28	to	to	PART
taxlaw-8380	92	29	notify	notify	VERB
taxlaw-8380	92	30	their	their	PRON
taxlaw-8380	92	31	employers	employer	NOUN
taxlaw-8380	92	32	of	of	ADP
taxlaw-8380	92	33	their	their	PRON
taxlaw-8380	92	34	tax	tax	NOUN
taxlaw-8380	92	35	situation	situation	NOUN
taxlaw-8380	92	36	and	and	CCONJ
taxlaw-8380	92	37	is	be	AUX
taxlaw-8380	92	38	used	use	VERB
taxlaw-8380	92	39	by	by	ADP
taxlaw-8380	92	40	the	the	DET
taxlaw-8380	92	41	employer	employer	NOUN
taxlaw-8380	92	42	to	to	PART
taxlaw-8380	92	43	calculate	calculate	VERB
taxlaw-8380	92	44	taxes	taxis	NOUN
taxlaw-8380	92	45	to	to	PART
taxlaw-8380	92	46	be	be	AUX
taxlaw-8380	92	47	withheld	withhold	VERB
taxlaw-8380	92	48	from	from	ADP
taxlaw-8380	92	49	the	the	DET
taxlaw-8380	92	50	employee	employee	NOUN
taxlaw-8380	92	51	’s	’s	PART
taxlaw-8380	92	52	salary.16	salary.16	PROPN
taxlaw-8380	92	53	if	if	SCONJ
taxlaw-8380	92	54	an	an	DET
taxlaw-8380	92	55	employee	employee	NOUN
taxlaw-8380	92	56	does	do	AUX
taxlaw-8380	92	57	not	not	PART
taxlaw-8380	92	58	file	file	VERB
taxlaw-8380	92	59	a	a	DET
taxlaw-8380	92	60	w-4	w-4	NOUN
taxlaw-8380	92	61	,	,	PUNCT
taxlaw-8380	92	62	or	or	CCONJ
taxlaw-8380	92	63	the	the	DET
taxlaw-8380	92	64	employer	employer	NOUN
taxlaw-8380	92	65	does	do	AUX
taxlaw-8380	92	66	not	not	PART
taxlaw-8380	92	67	properly	properly	ADV
taxlaw-8380	92	68	adjust	adjust	VERB
taxlaw-8380	92	69	based	base	VERB
taxlaw-8380	92	70	on	on	ADP
taxlaw-8380	92	71	a	a	DET
taxlaw-8380	92	72	submitted	submit	VERB
taxlaw-8380	92	73	w-4	w-4	NOUN
taxlaw-8380	92	74	,	,	PUNCT
taxlaw-8380	92	75	the	the	DET
taxlaw-8380	92	76	employer	employer	NOUN
taxlaw-8380	92	77	is	be	AUX
taxlaw-8380	92	78	required	require	VERB
taxlaw-8380	92	79	to	to	PART
taxlaw-8380	92	80	use	use	VERB
taxlaw-8380	92	81	a	a	DET
taxlaw-8380	92	82	default	default	NOUN
taxlaw-8380	92	83	withholding	withholding	NOUN
taxlaw-8380	92	84	scheme	scheme	NOUN
taxlaw-8380	92	85	and	and	CCONJ
taxlaw-8380	92	86	withhold	withhold	VERB
taxlaw-8380	92	87	as	as	SCONJ
taxlaw-8380	92	88	if	if	SCONJ
taxlaw-8380	92	89	the	the	DET
taxlaw-8380	92	90	taxpayer	taxpayer	NOUN
taxlaw-8380	92	91	files	file	VERB
taxlaw-8380	92	92	as	as	ADV
taxlaw-8380	92	93	single	single	ADJ
taxlaw-8380	92	94	and	and	CCONJ
taxlaw-8380	92	95	takes	take	VERB
taxlaw-8380	92	96	the	the	DET
taxlaw-8380	92	97	standard	standard	NOUN
taxlaw-8380	92	98	deduction.17	deduction.17	NOUN
taxlaw-8380	92	99	while	while	SCONJ
taxlaw-8380	92	100	this	this	DET
taxlaw-8380	92	101	default	default	NOUN
taxlaw-8380	92	102	generates	generate	VERB
taxlaw-8380	92	103	a	a	DET
taxlaw-8380	92	104	higher	high	ADJ
taxlaw-8380	92	105	amount	amount	NOUN
taxlaw-8380	92	106	withheld	withhold	VERB
taxlaw-8380	92	107	than	than	ADP
taxlaw-8380	92	108	other	other	ADJ
taxlaw-8380	92	109	filing	filing	NOUN
taxlaw-8380	92	110	options	option	NOUN
taxlaw-8380	92	111	based	base	VERB
taxlaw-8380	92	112	solely	solely	ADV
taxlaw-8380	92	113	on	on	ADP
taxlaw-8380	92	114	filing	file	VERB
taxlaw-8380	92	115	status	status	NOUN
taxlaw-8380	92	116	and	and	CCONJ
taxlaw-8380	92	117	dependents	dependent	NOUN
taxlaw-8380	92	118	,	,	PUNCT
taxlaw-8380	92	119	it	it	PRON
taxlaw-8380	92	120	is	be	AUX
taxlaw-8380	92	121	often	often	ADV
taxlaw-8380	92	122	insufficient	insufficient	ADJ
taxlaw-8380	92	123	to	to	PART
taxlaw-8380	92	124	cover	cover	VERB
taxlaw-8380	92	125	tax	tax	NOUN
taxlaw-8380	92	126	owed	owe	VERB
taxlaw-8380	92	127	for	for	ADP
taxlaw-8380	92	128	filers	filer	NOUN
taxlaw-8380	92	129	with	with	ADP
taxlaw-8380	92	130	multiple	multiple	ADJ
taxlaw-8380	92	131	sources	source	NOUN
taxlaw-8380	92	132	of	of	ADP
taxlaw-8380	92	133	income	income	NOUN
taxlaw-8380	92	134	.	.	PUNCT
taxlaw-8380	93	1	an	an	DET
taxlaw-8380	93	2	unusual	unusual	ADJ
taxlaw-8380	93	3	characteristic	characteristic	NOUN
taxlaw-8380	93	4	of	of	ADP
taxlaw-8380	93	5	the	the	DET
taxlaw-8380	93	6	w-4	w-4	NOUN
taxlaw-8380	93	7	is	be	AUX
taxlaw-8380	93	8	that	that	SCONJ
taxlaw-8380	93	9	the	the	DET
taxlaw-8380	93	10	user	user	NOUN
taxlaw-8380	93	11	has	have	VERB
taxlaw-8380	93	12	some	some	DET
taxlaw-8380	93	13	discretion	discretion	NOUN
taxlaw-8380	93	14	in	in	ADP
taxlaw-8380	93	15	filling	fill	VERB
taxlaw-8380	93	16	out	out	ADP
taxlaw-8380	93	17	the	the	DET
taxlaw-8380	93	18	form	form	NOUN
taxlaw-8380	93	19	.	.	PUNCT
taxlaw-8380	94	1	there	there	PRON
taxlaw-8380	94	2	are	be	VERB
taxlaw-8380	94	3	no	no	DET
taxlaw-8380	94	4	penalties	penalty	NOUN
taxlaw-8380	94	5	for	for	ADP
taxlaw-8380	94	6	incorrectly	incorrectly	ADV
taxlaw-8380	94	7	filling	fill	VERB
taxlaw-8380	94	8	out	out	ADP
taxlaw-8380	94	9	the	the	DET
taxlaw-8380	94	10	form	form	NOUN
taxlaw-8380	94	11	,	,	PUNCT
taxlaw-8380	94	12	but	but	CCONJ
taxlaw-8380	94	13	if	if	SCONJ
taxlaw-8380	94	14	a	a	DET
taxlaw-8380	94	15	filer	filer	NOUN
taxlaw-8380	94	16	fails	fail	VERB
taxlaw-8380	94	17	to	to	PART
taxlaw-8380	94	18	withhold	withhold	VERB
taxlaw-8380	94	19	enough	enough	ADJ
taxlaw-8380	94	20	to	to	PART
taxlaw-8380	94	21	cover	cover	VERB
taxlaw-8380	94	22	their	their	PRON
taxlaw-8380	94	23	tax	tax	NOUN
taxlaw-8380	94	24	bill	bill	NOUN
taxlaw-8380	94	25	,	,	PUNCT
taxlaw-8380	94	26	penalties	penalty	NOUN
taxlaw-8380	94	27	may	may	AUX
taxlaw-8380	94	28	be	be	AUX
taxlaw-8380	94	29	imposed.18	imposed.18	VERB
taxlaw-8380	94	30	for	for	ADP
taxlaw-8380	94	31	example	example	NOUN
taxlaw-8380	94	32	,	,	PUNCT
taxlaw-8380	94	33	a	a	DET
taxlaw-8380	94	34	filer	filer	NOUN
taxlaw-8380	94	35	can	can	AUX
taxlaw-8380	94	36	use	use	VERB
taxlaw-8380	94	37	the	the	DET
taxlaw-8380	94	38	form	form	NOUN
taxlaw-8380	94	39	to	to	ADP
taxlaw-8380	94	40	over	over	ADP
taxlaw-8380	94	41	-	-	PUNCT
taxlaw-8380	94	42	withhold	withhold	NOUN
taxlaw-8380	94	43	—	—	PUNCT
taxlaw-8380	94	44	have	have	VERB
taxlaw-8380	94	45	their	their	PRON
taxlaw-8380	94	46	employer	employer	NOUN
taxlaw-8380	94	47	take	take	VERB
taxlaw-8380	94	48	more	more	ADJ
taxlaw-8380	94	49	from	from	ADP
taxlaw-8380	94	50	their	their	PRON
taxlaw-8380	94	51	paycheck	paycheck	NOUN
taxlaw-8380	94	52	than	than	SCONJ
taxlaw-8380	94	53	would	would	AUX
taxlaw-8380	94	54	be	be	AUX
taxlaw-8380	94	55	indicated	indicate	VERB
taxlaw-8380	94	56	by	by	ADP
taxlaw-8380	94	57	their	their	PRON
taxlaw-8380	94	58	earnings	earning	NOUN
taxlaw-8380	94	59	—	—	PUNCT
taxlaw-8380	94	60	and	and	CCONJ
taxlaw-8380	94	61	use	use	VERB
taxlaw-8380	94	62	their	their	PRON
taxlaw-8380	94	63	annual	annual	ADJ
taxlaw-8380	94	64	refund	refund	NOUN
taxlaw-8380	94	65	as	as	ADP
taxlaw-8380	94	66	a	a	DET
taxlaw-8380	94	67	deliberate	deliberate	ADJ
taxlaw-8380	94	68	method	method	NOUN
taxlaw-8380	94	69	for	for	ADP
taxlaw-8380	94	70	savings	saving	NOUN
taxlaw-8380	94	71	.	.	PUNCT
taxlaw-8380	95	1	a	a	DET
taxlaw-8380	95	2	filer	filer	NOUN
taxlaw-8380	95	3	can	can	AUX
taxlaw-8380	95	4	also	also	ADV
taxlaw-8380	95	5	choose	choose	VERB
taxlaw-8380	95	6	to	to	PART
taxlaw-8380	95	7	fill	fill	VERB
taxlaw-8380	95	8	out	out	ADP
taxlaw-8380	95	9	the	the	DET
taxlaw-8380	95	10	form	form	NOUN
taxlaw-8380	95	11	to	to	PART
taxlaw-8380	95	12	most	most	ADV
taxlaw-8380	95	13	accurately	accurately	ADV
taxlaw-8380	95	14	reflect	reflect	VERB
taxlaw-8380	95	15	their	their	PRON
taxlaw-8380	95	16	earnings	earning	NOUN
taxlaw-8380	95	17	,	,	PUNCT
taxlaw-8380	95	18	in	in	ADP
taxlaw-8380	95	19	an	an	DET
taxlaw-8380	95	20	attempt	attempt	NOUN
taxlaw-8380	95	21	to	to	PART
taxlaw-8380	95	22	minimize	minimize	VERB
taxlaw-8380	95	23	their	their	PRON
taxlaw-8380	95	24	refund	refund	NOUN
taxlaw-8380	95	25	or	or	CCONJ
taxlaw-8380	95	26	balance	balance	NOUN
taxlaw-8380	95	27	owed	owe	VERB
taxlaw-8380	95	28	with	with	ADP
taxlaw-8380	95	29	their	their	PRON
taxlaw-8380	95	30	tax	tax	NOUN
taxlaw-8380	95	31	return	return	NOUN
taxlaw-8380	95	32	.	.	PUNCT
taxlaw-8380	96	1	however	however	ADV
taxlaw-8380	96	2	,	,	PUNCT
taxlaw-8380	96	3	it	it	PRON
taxlaw-8380	96	4	is	be	AUX
taxlaw-8380	96	5	nearly	nearly	ADV
taxlaw-8380	96	6	impossible	impossible	ADJ
taxlaw-8380	96	7	for	for	ADP
taxlaw-8380	96	8	a	a	DET
taxlaw-8380	96	9	taxpayer	taxpayer	NOUN
taxlaw-8380	96	10	who	who	PRON
taxlaw-8380	96	11	owes	owe	VERB
taxlaw-8380	96	12	federal	federal	ADJ
taxlaw-8380	96	13	income	income	NOUN
taxlaw-8380	96	14	tax	tax	NOUN
taxlaw-8380	96	15	to	to	PART
taxlaw-8380	96	16	relay	relay	VERB
taxlaw-8380	96	17	enough	enough	ADJ
taxlaw-8380	96	18	information	information	NOUN
taxlaw-8380	96	19	on	on	ADP
taxlaw-8380	96	20	the	the	DET
taxlaw-8380	96	21	w-4	w-4	NOUN
taxlaw-8380	96	22	to	to	PART
taxlaw-8380	96	23	generate	generate	VERB
taxlaw-8380	96	24	a	a	DET
taxlaw-8380	96	25	zero	zero	NUM
taxlaw-8380	96	26	return	return	NOUN
taxlaw-8380	96	27	—	—	PUNCT
taxlaw-8380	96	28	a	a	DET
taxlaw-8380	96	29	tax	tax	NOUN
taxlaw-8380	96	30	return	return	NOUN
taxlaw-8380	96	31	with	with	ADP
taxlaw-8380	96	32	no	no	DET
taxlaw-8380	96	33	refund	refund	NOUN
taxlaw-8380	96	34	or	or	CCONJ
taxlaw-8380	96	35	balance	balance	NOUN
taxlaw-8380	96	36	owed	owe	VERB
taxlaw-8380	96	37	.	.	PUNCT
taxlaw-8380	97	1	this	this	PRON
taxlaw-8380	97	2	is	be	AUX
taxlaw-8380	97	3	because	because	SCONJ
taxlaw-8380	97	4	of	of	ADP
taxlaw-8380	97	5	the	the	DET
taxlaw-8380	97	6	variety	variety	NOUN
taxlaw-8380	97	7	of	of	ADP
taxlaw-8380	97	8	credits	credit	NOUN
taxlaw-8380	97	9	and	and	CCONJ
taxlaw-8380	97	10	deductions	deduction	NOUN
taxlaw-8380	97	11	that	that	PRON
taxlaw-8380	97	12	many	many	ADJ
taxlaw-8380	97	13	taxpayers	taxpayer	NOUN
taxlaw-8380	97	14	are	be	AUX
taxlaw-8380	97	15	eligible	eligible	ADJ
taxlaw-8380	97	16	for	for	ADP
taxlaw-8380	97	17	,	,	PUNCT
taxlaw-8380	97	18	along	along	ADP
taxlaw-8380	97	19	with	with	ADP
taxlaw-8380	97	20	the	the	DET
taxlaw-8380	97	21	interplay	interplay	NOUN
taxlaw-8380	97	22	of	of	ADP
taxlaw-8380	97	23	state	state	NOUN
taxlaw-8380	97	24	and	and	CCONJ
taxlaw-8380	97	25	federal	federal	ADJ
taxlaw-8380	97	26	taxes	taxis	NOUN
taxlaw-8380	97	27	,	,	PUNCT
taxlaw-8380	97	28	and	and	CCONJ
taxlaw-8380	97	29	the	the	DET
taxlaw-8380	97	30	relative	relative	ADJ
taxlaw-8380	97	31	inscrutability	inscrutability	NOUN
taxlaw-8380	97	32	of	of	ADP
taxlaw-8380	97	33	the	the	DET
taxlaw-8380	97	34	w-4	w-4	NOUN
taxlaw-8380	97	35	itself	itself	PRON
taxlaw-8380	97	36	.	.	PUNCT
taxlaw-8380	98	1	fair	fair	ADJ
taxlaw-8380	98	2	labor	labor	NOUN
taxlaw-8380	98	3	standards	standard	NOUN
taxlaw-8380	98	4	act	act	NOUN
taxlaw-8380	98	5	(	(	PUNCT
taxlaw-8380	98	6	flsa	flsa	PROPN
taxlaw-8380	98	7	)	)	PUNCT
taxlaw-8380	98	8	,	,	PUNCT
taxlaw-8380	98	9	u.s	u.s	PROPN
taxlaw-8380	98	10	.	.	PROPN
taxlaw-8380	98	11	dep’t	dep’t	NOUN
taxlaw-8380	98	12	of	of	ADP
taxlaw-8380	98	13	lab	lab	PROPN
taxlaw-8380	98	14	.	.	PUNCT
taxlaw-8380	98	15	,	,	PUNCT
taxlaw-8380	98	16	wage	wage	NOUN
taxlaw-8380	98	17	&	&	CCONJ
taxlaw-8380	98	18	hour	hour	NOUN
taxlaw-8380	98	19	div	div	PROPN
taxlaw-8380	98	20	.	.	PUNCT
taxlaw-8380	99	1	(	(	PUNCT
taxlaw-8380	99	2	july	july	PROPN
taxlaw-8380	99	3	2008	2008	NUM
taxlaw-8380	99	4	)	)	PUNCT
taxlaw-8380	100	1	,	,	PUNCT
taxlaw-8380	100	2	https://www.dol.gov	https://www.dol.gov	PROPN
taxlaw-8380	100	3	/agencies	/agencies	PUNCT
taxlaw-8380	100	4	/	/	SYM
taxlaw-8380	100	5	whd	whd	PROPN
taxlaw-8380	100	6	/	/	SYM
taxlaw-8380	100	7	fact	fact	NOUN
taxlaw-8380	100	8	-	-	PUNCT
taxlaw-8380	100	9	sheets/13	sheets/13	NOUN
taxlaw-8380	100	10	-	-	PUNCT
taxlaw-8380	100	11	flsa	flsa	NOUN
taxlaw-8380	100	12	-	-	PUNCT
taxlaw-8380	100	13	employment	employment	NOUN
taxlaw-8380	100	14	-	-	PUNCT
taxlaw-8380	100	15	relationship	relationship	NOUN
taxlaw-8380	100	16	[	[	X
taxlaw-8380	100	17	https://perma.cc/2y34-25k9	https://perma.cc/2y34-25k9	X
taxlaw-8380	100	18	]	]	X
taxlaw-8380	100	19	.	.	PUNCT
taxlaw-8380	101	1	14	14	NUM
taxlaw-8380	101	2	tax	tax	NOUN
taxlaw-8380	101	3	withholding	withholding	NOUN
taxlaw-8380	101	4	,	,	PUNCT
taxlaw-8380	101	5	irs	irs	PROPN
taxlaw-8380	101	6	(	(	PUNCT
taxlaw-8380	101	7	apr	apr	PROPN
taxlaw-8380	101	8	.	.	PROPN
taxlaw-8380	101	9	8	8	NUM
taxlaw-8380	101	10	,	,	PUNCT
taxlaw-8380	101	11	2021	2021	NUM
taxlaw-8380	101	12	)	)	PUNCT
taxlaw-8380	101	13	,	,	PUNCT
taxlaw-8380	101	14	https://www.irs.gov/payments/tax-withholding	https://www.irs.gov/payments/tax-withholding	X
taxlaw-8380	101	15	[	[	X
taxlaw-8380	101	16	https://perma.cc/e3p2-gj78	https://perma.cc/e3p2-gj78	PROPN
taxlaw-8380	101	17	]	]	SYM
taxlaw-8380	101	18	.	.	PUNCT
taxlaw-8380	101	19	15	15	NUM
taxlaw-8380	101	20	see	see	VERB
taxlaw-8380	101	21	self	self	NOUN
taxlaw-8380	101	22	-	-	PUNCT
taxlaw-8380	101	23	employed	employ	VERB
taxlaw-8380	101	24	individuals	individual	NOUN
taxlaw-8380	101	25	tax	tax	NOUN
taxlaw-8380	101	26	center	center	NOUN
taxlaw-8380	101	27	,	,	PUNCT
taxlaw-8380	101	28	irs	irs	PROPN
taxlaw-8380	101	29	(	(	PUNCT
taxlaw-8380	101	30	mar	mar	PROPN
taxlaw-8380	101	31	.	.	PROPN
taxlaw-8380	101	32	17	17	NUM
taxlaw-8380	101	33	,	,	PUNCT
taxlaw-8380	101	34	2021	2021	NUM
taxlaw-8380	101	35	)	)	PUNCT
taxlaw-8380	101	36	,	,	PUNCT
taxlaw-8380	101	37	https://www.irs.gov/businesses	https://www.irs.gov/businesse	NOUN
taxlaw-8380	101	38	/small	/small	NOUN
taxlaw-8380	101	39	-	-	PUNCT
taxlaw-8380	101	40	businesses	business	NOUN
taxlaw-8380	101	41	-	-	PUNCT
taxlaw-8380	101	42	self	self	NOUN
taxlaw-8380	101	43	-	-	PUNCT
taxlaw-8380	101	44	employed	employ	VERB
taxlaw-8380	101	45	/	/	SYM
taxlaw-8380	101	46	self	self	NOUN
taxlaw-8380	101	47	-	-	PUNCT
taxlaw-8380	101	48	employed	employ	VERB
taxlaw-8380	101	49	-	-	PUNCT
taxlaw-8380	101	50	individuals	individual	NOUN
taxlaw-8380	101	51	-	-	PUNCT
taxlaw-8380	101	52	tax	tax	NOUN
taxlaw-8380	101	53	-	-	PUNCT
taxlaw-8380	101	54	center	center	NOUN
taxlaw-8380	101	55	[	[	X
taxlaw-8380	101	56	https://perma.cc/zk84-4a75	https://perma.cc/zk84-4a75	X
taxlaw-8380	101	57	]	]	X
taxlaw-8380	101	58	.	.	PUNCT
taxlaw-8380	102	1	16	16	NUM
taxlaw-8380	102	2	about	about	ADP
taxlaw-8380	102	3	form	form	NOUN
taxlaw-8380	102	4	w-4	w-4	NOUN
taxlaw-8380	102	5	,	,	PUNCT
taxlaw-8380	102	6	employee	employee	NOUN
taxlaw-8380	102	7	’s	’s	PART
taxlaw-8380	102	8	withholding	withholding	NOUN
taxlaw-8380	102	9	certificate	certificate	NOUN
taxlaw-8380	102	10	,	,	PUNCT
taxlaw-8380	102	11	irs	irs	PROPN
taxlaw-8380	102	12	(	(	PUNCT
taxlaw-8380	102	13	dec	dec	PROPN
taxlaw-8380	102	14	.	.	PROPN
taxlaw-8380	102	15	15	15	NUM
taxlaw-8380	102	16	,	,	PUNCT
taxlaw-8380	102	17	2020	2020	NUM
taxlaw-8380	102	18	)	)	PUNCT
taxlaw-8380	102	19	,	,	PUNCT
taxlaw-8380	102	20	https://www.irs.gov	https://www.irs.gov	PROPN
taxlaw-8380	102	21	/forms	/form	NOUN
taxlaw-8380	102	22	-	-	PUNCT
taxlaw-8380	102	23	pubs	pub	NOUN
taxlaw-8380	102	24	/	/	SYM
taxlaw-8380	102	25	about	about	ADP
taxlaw-8380	102	26	-	-	PUNCT
taxlaw-8380	102	27	form	form	NOUN
taxlaw-8380	102	28	-	-	PUNCT
taxlaw-8380	102	29	w-4	w-4	NOUN
taxlaw-8380	102	30	[	[	X
taxlaw-8380	102	31	https://perma.cc/s8rs-g4x6	https://perma.cc/s8rs-g4x6	X
taxlaw-8380	102	32	]	]	X
taxlaw-8380	102	33	.	.	PUNCT
taxlaw-8380	103	1	17	17	NUM
taxlaw-8380	103	2	topic	topic	NOUN
taxlaw-8380	103	3	no	no	NOUN
taxlaw-8380	103	4	.	.	NOUN
taxlaw-8380	103	5	753	753	NUM
taxlaw-8380	103	6	form	form	NOUN
taxlaw-8380	103	7	w-4	w-4	NOUN
taxlaw-8380	103	8	–	–	PUNCT
taxlaw-8380	103	9	employee	employee	NOUN
taxlaw-8380	103	10	’s	’s	PART
taxlaw-8380	103	11	withholding	withholding	NOUN
taxlaw-8380	103	12	certificate	certificate	NOUN
taxlaw-8380	103	13	,	,	PUNCT
taxlaw-8380	103	14	irs	irs	PROPN
taxlaw-8380	103	15	(	(	PUNCT
taxlaw-8380	103	16	mar	mar	PROPN
taxlaw-8380	103	17	.	.	PROPN
taxlaw-8380	103	18	9	9	NUM
taxlaw-8380	103	19	,	,	PUNCT
taxlaw-8380	103	20	2021	2021	NUM
taxlaw-8380	103	21	)	)	PUNCT
taxlaw-8380	103	22	,	,	PUNCT
taxlaw-8380	103	23	https://	https://	PROPN
taxlaw-8380	103	24	www.irs.gov/taxtopics/tc753	www.irs.gov/taxtopics/tc753	VERB
taxlaw-8380	103	25	[	[	X
taxlaw-8380	103	26	https://perma.cc/2guj-x4w8	https://perma.cc/2guj-x4w8	X
taxlaw-8380	103	27	]	]	X
taxlaw-8380	103	28	.	.	PUNCT
taxlaw-8380	104	1	18	18	NUM
taxlaw-8380	104	2	topic	topic	NOUN
taxlaw-8380	104	3	no	no	NOUN
taxlaw-8380	104	4	.	.	NOUN
taxlaw-8380	104	5	306	306	NUM
taxlaw-8380	104	6	penalty	penalty	NOUN
taxlaw-8380	104	7	for	for	ADP
taxlaw-8380	104	8	underpayment	underpayment	NOUN
taxlaw-8380	104	9	of	of	ADP
taxlaw-8380	104	10	estimated	estimate	VERB
taxlaw-8380	104	11	tax	tax	NOUN
taxlaw-8380	104	12	,	,	PUNCT
taxlaw-8380	104	13	irs	irs	PROPN
taxlaw-8380	104	14	(	(	PUNCT
taxlaw-8380	104	15	mar	mar	PROPN
taxlaw-8380	104	16	.	.	PROPN
taxlaw-8380	104	17	5	5	NUM
taxlaw-8380	104	18	,	,	PUNCT
taxlaw-8380	104	19	2021	2021	NUM
taxlaw-8380	104	20	)	)	PUNCT
taxlaw-8380	104	21	,	,	PUNCT
taxlaw-8380	104	22	https://www.irs	https://www.irs	NUM
taxlaw-8380	104	23	.	.	PUNCT
taxlaw-8380	105	1	gov	gov	PROPN
taxlaw-8380	105	2	/	/	SYM
taxlaw-8380	105	3	taxtopics	taxtopics	PROPN
taxlaw-8380	105	4	/	/	SYM
taxlaw-8380	105	5	tc306	tc306	PROPN
taxlaw-8380	106	1	[	[	X
taxlaw-8380	106	2	https://perma.cc/52gb-b4dd	https://perma.cc/52gb-b4dd	X
taxlaw-8380	106	3	]	]	X
taxlaw-8380	107	1	[	[	X
taxlaw-8380	107	2	hereinafter	hereinafter	NOUN
taxlaw-8380	107	3	irs	irs	PROPN
taxlaw-8380	107	4	,	,	PUNCT
taxlaw-8380	107	5	topic	topic	NOUN
taxlaw-8380	107	6	no	no	NOUN
taxlaw-8380	107	7	.	.	NOUN
taxlaw-8380	107	8	306	306	NUM
taxlaw-8380	107	9	]	]	PUNCT
taxlaw-8380	107	10	.	.	PUNCT
taxlaw-8380	108	1	about	about	ADP
taxlaw-8380	108	2	:	:	PUNCT
taxlaw-8380	108	3	blank	blank	ADJ
taxlaw-8380	108	4	about	about	ADP
taxlaw-8380	108	5	:	:	PUNCT
taxlaw-8380	108	6	blank	blank	ADJ
taxlaw-8380	108	7	about	about	ADP
taxlaw-8380	108	8	:	:	PUNCT
taxlaw-8380	108	9	blank	blank	ADJ
taxlaw-8380	108	10	2021	2021	NUM
taxlaw-8380	108	11	]	]	PUNCT
taxlaw-8380	108	12	the	the	DET
taxlaw-8380	108	13	case	case	NOUN
taxlaw-8380	108	14	for	for	ADP
taxlaw-8380	108	15	overwithholding	overwithholde	VERB
taxlaw-8380	108	16	federal	federal	ADJ
taxlaw-8380	108	17	income	income	NOUN
taxlaw-8380	108	18	tax	tax	NOUN
taxlaw-8380	108	19	2	2	NUM
taxlaw-8380	108	20	1	1	NUM
taxlaw-8380	108	21	.	.	PUNCT
taxlaw-8380	108	22	form	form	NOUN
taxlaw-8380	108	23	design	design	NOUN
taxlaw-8380	108	24	:	:	PUNCT
taxlaw-8380	108	25	comparison	comparison	NOUN
taxlaw-8380	108	26	of	of	ADP
taxlaw-8380	108	27	the	the	DET
taxlaw-8380	108	28	pre-2020	pre-2020	NOUN
taxlaw-8380	108	29	form	form	NOUN
taxlaw-8380	108	30	w-4	w-4	PROPN
taxlaw-8380	108	31	to	to	ADP
taxlaw-8380	108	32	the	the	DET
taxlaw-8380	108	33	current	current	ADJ
taxlaw-8380	108	34	form	form	NOUN
taxlaw-8380	108	35	w-4	w-4	VERB
taxlaw-8380	108	36	the	the	DET
taxlaw-8380	108	37	treasury	treasury	PROPN
taxlaw-8380	108	38	department	department	PROPN
taxlaw-8380	108	39	and	and	CCONJ
taxlaw-8380	108	40	the	the	DET
taxlaw-8380	108	41	irs	irs	PROPN
taxlaw-8380	108	42	made	make	VERB
taxlaw-8380	108	43	substantial	substantial	ADJ
taxlaw-8380	108	44	changes	change	NOUN
taxlaw-8380	108	45	to	to	ADP
taxlaw-8380	108	46	the	the	DET
taxlaw-8380	108	47	w-4	w-4	NOUN
taxlaw-8380	108	48	form	form	NOUN
taxlaw-8380	108	49	for	for	ADP
taxlaw-8380	108	50	the	the	DET
taxlaw-8380	108	51	2020	2020	NUM
taxlaw-8380	108	52	tax	tax	NOUN
taxlaw-8380	108	53	year,19	year,19	NOUN
taxlaw-8380	108	54	which	which	PRON
taxlaw-8380	108	55	the	the	DET
taxlaw-8380	108	56	irs	irs	PROPN
taxlaw-8380	108	57	stated	state	VERB
taxlaw-8380	108	58	were	be	AUX
taxlaw-8380	108	59	necessary	necessary	ADJ
taxlaw-8380	108	60	due	due	ADP
taxlaw-8380	108	61	to	to	ADP
taxlaw-8380	108	62	the	the	DET
taxlaw-8380	108	63	removal	removal	NOUN
taxlaw-8380	108	64	of	of	ADP
taxlaw-8380	108	65	personal	personal	ADJ
taxlaw-8380	108	66	and	and	CCONJ
taxlaw-8380	108	67	dependent	dependent	ADJ
taxlaw-8380	108	68	exemptions	exemption	NOUN
taxlaw-8380	108	69	under	under	ADP
taxlaw-8380	108	70	the	the	DET
taxlaw-8380	108	71	2017	2017	NUM
taxlaw-8380	108	72	tax	tax	NOUN
taxlaw-8380	108	73	reform.20	reform.20	NOUN
taxlaw-8380	108	74	there	there	PRON
taxlaw-8380	108	75	are	be	VERB
taxlaw-8380	108	76	three	three	NUM
taxlaw-8380	108	77	broad	broad	ADJ
taxlaw-8380	108	78	complaints	complaint	NOUN
taxlaw-8380	108	79	about	about	ADP
taxlaw-8380	108	80	the	the	DET
taxlaw-8380	108	81	pre-2020	pre-2020	NOUN
taxlaw-8380	108	82	version	version	NOUN
taxlaw-8380	108	83	of	of	ADP
taxlaw-8380	108	84	the	the	DET
taxlaw-8380	108	85	w-4	w-4	NOUN
taxlaw-8380	108	86	form	form	NOUN
taxlaw-8380	108	87	(	(	PUNCT
taxlaw-8380	108	88	“	"	PUNCT
taxlaw-8380	108	89	old	old	ADJ
taxlaw-8380	108	90	form	form	NOUN
taxlaw-8380	108	91	”	"	PUNCT
taxlaw-8380	108	92	):	):	PUNCT
taxlaw-8380	108	93	(	(	PUNCT
taxlaw-8380	108	94	1	1	X
taxlaw-8380	108	95	)	)	PUNCT
taxlaw-8380	108	96	lack	lack	NOUN
taxlaw-8380	108	97	of	of	ADP
taxlaw-8380	108	98	clarity	clarity	NOUN
taxlaw-8380	108	99	about	about	ADP
taxlaw-8380	108	100	the	the	DET
taxlaw-8380	108	101	impact	impact	NOUN
taxlaw-8380	108	102	of	of	ADP
taxlaw-8380	108	103	withholdings	withholding	NOUN
taxlaw-8380	108	104	on	on	ADP
taxlaw-8380	108	105	the	the	DET
taxlaw-8380	108	106	refund	refund	NOUN
taxlaw-8380	108	107	amount	amount	NOUN
taxlaw-8380	108	108	,	,	PUNCT
taxlaw-8380	108	109	(	(	PUNCT
taxlaw-8380	108	110	2	2	X
taxlaw-8380	108	111	)	)	PUNCT
taxlaw-8380	108	112	counterintuitive	counterintuitive	ADJ
taxlaw-8380	108	113	allowance	allowance	NOUN
taxlaw-8380	108	114	numbering	number	VERB
taxlaw-8380	108	115	to	to	ADP
taxlaw-8380	108	116	the	the	DET
taxlaw-8380	108	117	amount	amount	NOUN
taxlaw-8380	108	118	of	of	ADP
taxlaw-8380	108	119	money	money	NOUN
taxlaw-8380	108	120	withheld	withhold	VERB
taxlaw-8380	108	121	,	,	PUNCT
taxlaw-8380	108	122	and	and	CCONJ
taxlaw-8380	108	123	(	(	PUNCT
taxlaw-8380	108	124	3	3	X
taxlaw-8380	108	125	)	)	PUNCT
taxlaw-8380	108	126	inability	inability	NOUN
taxlaw-8380	108	127	to	to	PART
taxlaw-8380	108	128	assess	assess	VERB
taxlaw-8380	108	129	withholdings	withholding	NOUN
taxlaw-8380	108	130	for	for	ADP
taxlaw-8380	108	131	filers	filer	NOUN
taxlaw-8380	108	132	with	with	ADP
taxlaw-8380	108	133	multiple	multiple	ADJ
taxlaw-8380	108	134	income	income	NOUN
taxlaw-8380	108	135	streams	stream	NOUN
taxlaw-8380	108	136	.	.	PUNCT
taxlaw-8380	109	1	while	while	SCONJ
taxlaw-8380	109	2	the	the	DET
taxlaw-8380	109	3	2020	2020	NUM
taxlaw-8380	109	4	version	version	NOUN
taxlaw-8380	109	5	of	of	ADP
taxlaw-8380	109	6	the	the	DET
taxlaw-8380	109	7	w-4	w-4	NOUN
taxlaw-8380	109	8	(	(	PUNCT
taxlaw-8380	109	9	“	"	PUNCT
taxlaw-8380	109	10	new	new	ADJ
taxlaw-8380	109	11	form	form	NOUN
taxlaw-8380	109	12	”	"	PUNCT
taxlaw-8380	109	13	)	)	PUNCT
taxlaw-8380	109	14	addresses	address	NOUN
taxlaw-8380	109	15	all	all	PRON
taxlaw-8380	109	16	of	of	ADP
taxlaw-8380	109	17	these	these	DET
taxlaw-8380	109	18	issues	issue	NOUN
taxlaw-8380	109	19	in	in	ADP
taxlaw-8380	109	20	some	some	DET
taxlaw-8380	109	21	way	way	NOUN
taxlaw-8380	109	22	,	,	PUNCT
taxlaw-8380	109	23	none	none	NOUN
taxlaw-8380	109	24	of	of	ADP
taxlaw-8380	109	25	the	the	DET
taxlaw-8380	109	26	remedies	remedy	NOUN
taxlaw-8380	109	27	are	be	AUX
taxlaw-8380	109	28	fully	fully	ADV
taxlaw-8380	109	29	adequate	adequate	ADJ
taxlaw-8380	109	30	.	.	PUNCT
taxlaw-8380	110	1	19	19	NUM
taxlaw-8380	110	2	see	see	VERB
taxlaw-8380	110	3	figures	figure	NOUN
taxlaw-8380	110	4	1	1	NUM
taxlaw-8380	110	5	and	and	CCONJ
taxlaw-8380	110	6	2	2	NUM
taxlaw-8380	110	7	.	.	NOUN
taxlaw-8380	110	8	20	20	NUM
taxlaw-8380	110	9	irs	irs	PROPN
taxlaw-8380	110	10	,	,	PUNCT
taxlaw-8380	110	11	treasury	treasury	PROPN
taxlaw-8380	110	12	issue	issue	NOUN
taxlaw-8380	110	13	proposed	propose	VERB
taxlaw-8380	110	14	regulations	regulation	NOUN
taxlaw-8380	110	15	updating	update	VERB
taxlaw-8380	110	16	income	income	NOUN
taxlaw-8380	110	17	tax	tax	NOUN
taxlaw-8380	110	18	withholding	withholding	NOUN
taxlaw-8380	110	19	rules	rule	NOUN
taxlaw-8380	110	20	,	,	PUNCT
taxlaw-8380	110	21	irs	irs	PROPN
taxlaw-8380	110	22	(	(	PUNCT
taxlaw-8380	110	23	dec	dec	PROPN
taxlaw-8380	110	24	.	.	PROPN
taxlaw-8380	110	25	17	17	NUM
taxlaw-8380	110	26	,	,	PUNCT
taxlaw-8380	110	27	2020	2020	NUM
taxlaw-8380	110	28	)	)	PUNCT
taxlaw-8380	110	29	,	,	PUNCT
taxlaw-8380	110	30	https://www.irs.gov/newsroom/irs-treasury-issue-proposed-regulations-updating-income-taxwithholding-rules	https://www.irs.gov/newsroom/irs-treasury-issue-proposed-regulations-updating-income-taxwithholding-rule	VERB
taxlaw-8380	111	1	[	[	X
taxlaw-8380	111	2	https://perma.cc/rmb6-spej	https://perma.cc/rmb6-spej	PROPN
taxlaw-8380	111	3	]	]	PUNCT
taxlaw-8380	111	4	.	.	PROPN
taxlaw-8380	111	5	2	2	NUM
taxlaw-8380	111	6	columbia	columbia	PROPN
taxlaw-8380	111	7	journal	journal	NOUN
taxlaw-8380	111	8	of	of	ADP
taxlaw-8380	111	9	tax	tax	NOUN
taxlaw-8380	111	10	law	law	NOUN
taxlaw-8380	112	1	[	[	X
taxlaw-8380	112	2	vol	vol	NOUN
taxlaw-8380	112	3	.	.	PUNCT
taxlaw-8380	113	1	12:172	12:172	PRON
taxlaw-8380	113	2	figure	figure	VERB
taxlaw-8380	113	3	1	1	NUM
taxlaw-8380	113	4	:	:	PUNCT
taxlaw-8380	113	5	form	form	NOUN
taxlaw-8380	113	6	w-4	w-4	NOUN
taxlaw-8380	113	7	,	,	PUNCT
taxlaw-8380	113	8	2019	2019	NUM
taxlaw-8380	113	9	,	,	PUNCT
taxlaw-8380	113	10	“	"	PUNCT
taxlaw-8380	113	11	old	old	ADJ
taxlaw-8380	113	12	form	form	NOUN
taxlaw-8380	113	13	.	.	PUNCT
taxlaw-8380	113	14	”	"	PUNCT
taxlaw-8380	114	1	2021	2021	NUM
taxlaw-8380	114	2	]	]	PUNCT
taxlaw-8380	114	3	the	the	DET
taxlaw-8380	114	4	case	case	NOUN
taxlaw-8380	114	5	for	for	ADP
taxlaw-8380	114	6	overwithholding	overwithholde	VERB
taxlaw-8380	114	7	federal	federal	ADJ
taxlaw-8380	114	8	income	income	NOUN
taxlaw-8380	114	9	tax	tax	NOUN
taxlaw-8380	114	10	2	2	NUM
taxlaw-8380	114	11	figure	figure	NOUN
taxlaw-8380	114	12	2	2	NUM
taxlaw-8380	114	13	:	:	PUNCT
taxlaw-8380	114	14	form	form	NOUN
taxlaw-8380	114	15	w-4	w-4	NOUN
taxlaw-8380	114	16	,	,	PUNCT
taxlaw-8380	114	17	2020	2020	NUM
taxlaw-8380	114	18	,	,	PUNCT
taxlaw-8380	114	19	“	"	PUNCT
taxlaw-8380	114	20	new	new	ADJ
taxlaw-8380	114	21	form	form	NOUN
taxlaw-8380	114	22	.	.	PUNCT
taxlaw-8380	114	23	”	"	PUNCT
taxlaw-8380	115	1	a.	a.	NOUN
taxlaw-8380	115	2	impact	impact	NOUN
taxlaw-8380	115	3	of	of	ADP
taxlaw-8380	115	4	withholdings	withholding	NOUN
taxlaw-8380	115	5	on	on	ADP
taxlaw-8380	115	6	refund	refund	NOUN
taxlaw-8380	115	7	amount	amount	NOUN
taxlaw-8380	115	8	the	the	DET
taxlaw-8380	115	9	old	old	ADJ
taxlaw-8380	115	10	form	form	NOUN
taxlaw-8380	115	11	w-4s	w-4s	PROPN
taxlaw-8380	115	12	provided	provide	VERB
taxlaw-8380	115	13	only	only	ADV
taxlaw-8380	115	14	a	a	DET
taxlaw-8380	115	15	short	short	ADJ
taxlaw-8380	115	16	explanation	explanation	NOUN
taxlaw-8380	115	17	of	of	ADP
taxlaw-8380	115	18	their	their	PRON
taxlaw-8380	115	19	utility	utility	NOUN
taxlaw-8380	115	20	,	,	PUNCT
taxlaw-8380	115	21	which	which	PRON
taxlaw-8380	115	22	did	do	AUX
taxlaw-8380	115	23	not	not	PART
taxlaw-8380	115	24	explain	explain	VERB
taxlaw-8380	115	25	the	the	DET
taxlaw-8380	115	26	repercussions	repercussion	NOUN
taxlaw-8380	115	27	of	of	ADP
taxlaw-8380	115	28	the	the	DET
taxlaw-8380	115	29	form	form	NOUN
taxlaw-8380	115	30	on	on	ADP
taxlaw-8380	115	31	the	the	DET
taxlaw-8380	115	32	taxpayer	taxpayer	NOUN
taxlaw-8380	115	33	’s	’s	PART
taxlaw-8380	115	34	refund	refund	NOUN
taxlaw-8380	115	35	:	:	PUNCT
taxlaw-8380	115	36	“	"	PUNCT
taxlaw-8380	115	37	complete	complete	ADJ
taxlaw-8380	115	38	form	form	NOUN
taxlaw-8380	115	39	w-4	w-4	NOUN
taxlaw-8380	115	40	so	so	SCONJ
taxlaw-8380	115	41	that	that	SCONJ
taxlaw-8380	115	42	your	your	PRON
taxlaw-8380	115	43	employer	employer	NOUN
taxlaw-8380	115	44	can	can	AUX
taxlaw-8380	115	45	withhold	withhold	VERB
taxlaw-8380	115	46	the	the	DET
taxlaw-8380	115	47	correct	correct	ADJ
taxlaw-8380	115	48	federal	federal	ADJ
taxlaw-8380	115	49	income	income	NOUN
taxlaw-8380	115	50	tax	tax	NOUN
taxlaw-8380	115	51	from	from	ADP
taxlaw-8380	115	52	your	your	PRON
taxlaw-8380	115	53	pay	pay	NOUN
taxlaw-8380	115	54	.	.	PUNCT
taxlaw-8380	116	1	consider	consider	VERB
taxlaw-8380	116	2	completing	complete	VERB
taxlaw-8380	116	3	a	a	DET
taxlaw-8380	116	4	new	new	ADJ
taxlaw-8380	116	5	form	form	NOUN
taxlaw-8380	116	6	w-4	w-4	NOUN
taxlaw-8380	116	7	each	each	DET
taxlaw-8380	116	8	year	year	NOUN
taxlaw-8380	116	9	and	and	CCONJ
taxlaw-8380	116	10	when	when	SCONJ
taxlaw-8380	116	11	your	your	PRON
taxlaw-8380	116	12	personal	personal	ADJ
taxlaw-8380	116	13	or	or	CCONJ
taxlaw-8380	116	14	financial	financial	ADJ
taxlaw-8380	116	15	situation	situation	NOUN
taxlaw-8380	116	16	changes	change	NOUN
taxlaw-8380	116	17	.	.	PUNCT
taxlaw-8380	117	1	”21	”21	ADJ
taxlaw-8380	117	2	for	for	ADP
taxlaw-8380	117	3	the	the	DET
taxlaw-8380	117	4	2020	2020	NUM
taxlaw-8380	117	5	form	form	NOUN
taxlaw-8380	117	6	redesign	redesign	NOUN
taxlaw-8380	117	7	,	,	PUNCT
taxlaw-8380	117	8	this	this	DET
taxlaw-8380	117	9	explanation	explanation	NOUN
taxlaw-8380	117	10	was	be	AUX
taxlaw-8380	117	11	expanded	expand	VERB
taxlaw-8380	117	12	to	to	PART
taxlaw-8380	117	13	include	include	VERB
taxlaw-8380	117	14	a	a	DET
taxlaw-8380	117	15	21	21	NUM
taxlaw-8380	117	16	supra	supra	ADJ
taxlaw-8380	117	17	figure	figure	NOUN
taxlaw-8380	117	18	1	1	NUM
taxlaw-8380	117	19	.	.	SYM
taxlaw-8380	117	20	2	2	NUM
taxlaw-8380	117	21	columbia	columbia	PROPN
taxlaw-8380	117	22	journal	journal	NOUN
taxlaw-8380	117	23	of	of	ADP
taxlaw-8380	117	24	tax	tax	NOUN
taxlaw-8380	117	25	law	law	NOUN
taxlaw-8380	118	1	[	[	X
taxlaw-8380	118	2	vol	vol	NOUN
taxlaw-8380	118	3	.	.	PUNCT
taxlaw-8380	119	1	12:172	12:172	NUM
taxlaw-8380	119	2	discussion	discussion	NOUN
taxlaw-8380	119	3	of	of	ADP
taxlaw-8380	119	4	the	the	DET
taxlaw-8380	119	5	impact	impact	NOUN
taxlaw-8380	119	6	of	of	ADP
taxlaw-8380	119	7	the	the	DET
taxlaw-8380	119	8	form	form	NOUN
taxlaw-8380	119	9	on	on	ADP
taxlaw-8380	119	10	a	a	DET
taxlaw-8380	119	11	filer	filer	NOUN
taxlaw-8380	119	12	’s	’s	PART
taxlaw-8380	119	13	refund	refund	NOUN
taxlaw-8380	119	14	,	,	PUNCT
taxlaw-8380	119	15	adding	add	VERB
taxlaw-8380	119	16	the	the	DET
taxlaw-8380	119	17	following	follow	VERB
taxlaw-8380	119	18	information	information	NOUN
taxlaw-8380	119	19	:	:	PUNCT
taxlaw-8380	119	20	“	"	PUNCT
taxlaw-8380	119	21	if	if	SCONJ
taxlaw-8380	119	22	too	too	ADV
taxlaw-8380	119	23	little	little	ADJ
taxlaw-8380	119	24	is	be	AUX
taxlaw-8380	119	25	withheld	withhold	VERB
taxlaw-8380	119	26	,	,	PUNCT
taxlaw-8380	119	27	you	you	PRON
taxlaw-8380	119	28	will	will	AUX
taxlaw-8380	119	29	generally	generally	ADV
taxlaw-8380	119	30	owe	owe	VERB
taxlaw-8380	119	31	tax	tax	NOUN
taxlaw-8380	119	32	when	when	SCONJ
taxlaw-8380	119	33	you	you	PRON
taxlaw-8380	119	34	file	file	VERB
taxlaw-8380	119	35	your	your	PRON
taxlaw-8380	119	36	tax	tax	NOUN
taxlaw-8380	119	37	return	return	NOUN
taxlaw-8380	119	38	and	and	CCONJ
taxlaw-8380	119	39	may	may	AUX
taxlaw-8380	119	40	owe	owe	VERB
taxlaw-8380	119	41	a	a	DET
taxlaw-8380	119	42	penalty	penalty	NOUN
taxlaw-8380	119	43	.	.	PUNCT
taxlaw-8380	120	1	if	if	SCONJ
taxlaw-8380	120	2	too	too	ADV
taxlaw-8380	120	3	much	much	ADJ
taxlaw-8380	120	4	is	be	AUX
taxlaw-8380	120	5	withheld	withhold	VERB
taxlaw-8380	120	6	,	,	PUNCT
taxlaw-8380	120	7	you	you	PRON
taxlaw-8380	120	8	will	will	AUX
taxlaw-8380	120	9	generally	generally	ADV
taxlaw-8380	120	10	be	be	AUX
taxlaw-8380	120	11	due	due	ADJ
taxlaw-8380	120	12	a	a	DET
taxlaw-8380	120	13	refund	refund	NOUN
taxlaw-8380	120	14	.	.	PUNCT
taxlaw-8380	121	1	”22	”22	NOUN
taxlaw-8380	121	2	what	what	PRON
taxlaw-8380	121	3	“	"	PUNCT
taxlaw-8380	121	4	too	too	ADV
taxlaw-8380	121	5	little	little	ADJ
taxlaw-8380	121	6	”	"	PUNCT
taxlaw-8380	121	7	and	and	CCONJ
taxlaw-8380	121	8	“	"	PUNCT
taxlaw-8380	121	9	too	too	ADV
taxlaw-8380	121	10	much	much	ADJ
taxlaw-8380	121	11	”	"	PUNCT
taxlaw-8380	121	12	means	mean	VERB
taxlaw-8380	121	13	is	be	AUX
taxlaw-8380	121	14	different	different	ADJ
taxlaw-8380	121	15	for	for	ADP
taxlaw-8380	121	16	each	each	DET
taxlaw-8380	121	17	filer	filer	NOUN
taxlaw-8380	121	18	,	,	PUNCT
taxlaw-8380	121	19	however	however	ADV
taxlaw-8380	121	20	,	,	PUNCT
taxlaw-8380	121	21	and	and	CCONJ
taxlaw-8380	121	22	is	be	AUX
taxlaw-8380	121	23	not	not	PART
taxlaw-8380	121	24	explained	explain	VERB
taxlaw-8380	121	25	anywhere	anywhere	ADV
taxlaw-8380	121	26	on	on	ADP
taxlaw-8380	121	27	the	the	DET
taxlaw-8380	121	28	form	form	NOUN
taxlaw-8380	121	29	or	or	CCONJ
taxlaw-8380	121	30	in	in	ADP
taxlaw-8380	121	31	the	the	DET
taxlaw-8380	121	32	instructions	instruction	NOUN
taxlaw-8380	121	33	.	.	PUNCT
taxlaw-8380	122	1	b.	b.	PROPN
taxlaw-8380	122	2	counterintuitive	counterintuitive	ADJ
taxlaw-8380	122	3	allowances	allowance	NOUN
taxlaw-8380	122	4	the	the	DET
taxlaw-8380	122	5	old	old	ADJ
taxlaw-8380	122	6	form	form	NOUN
taxlaw-8380	122	7	used	use	VERB
taxlaw-8380	122	8	a	a	DET
taxlaw-8380	122	9	system	system	NOUN
taxlaw-8380	122	10	of	of	ADP
taxlaw-8380	122	11	allowances	allowance	NOUN
taxlaw-8380	122	12	to	to	PART
taxlaw-8380	122	13	calculate	calculate	VERB
taxlaw-8380	122	14	tax	tax	NOUN
taxlaw-8380	122	15	withholdings	withholding	NOUN
taxlaw-8380	122	16	that	that	PRON
taxlaw-8380	122	17	roughly	roughly	ADV
taxlaw-8380	122	18	corresponded	correspond	VERB
taxlaw-8380	122	19	to	to	ADP
taxlaw-8380	122	20	personal	personal	ADJ
taxlaw-8380	122	21	exemptions	exemption	NOUN
taxlaw-8380	122	22	on	on	ADP
taxlaw-8380	122	23	the	the	DET
taxlaw-8380	122	24	filer	filer	NOUN
taxlaw-8380	122	25	’s	’s	PART
taxlaw-8380	122	26	tax	tax	NOUN
taxlaw-8380	122	27	return	return	NOUN
taxlaw-8380	122	28	.	.	PUNCT
taxlaw-8380	123	1	for	for	ADP
taxlaw-8380	123	2	example	example	NOUN
taxlaw-8380	123	3	,	,	PUNCT
taxlaw-8380	123	4	a	a	DET
taxlaw-8380	123	5	single	single	ADJ
taxlaw-8380	123	6	filer	filer	NOUN
taxlaw-8380	123	7	might	might	AUX
taxlaw-8380	123	8	claim	claim	VERB
taxlaw-8380	123	9	themselves	themselves	PRON
taxlaw-8380	123	10	and	and	CCONJ
taxlaw-8380	123	11	list	list	VERB
taxlaw-8380	123	12	“	"	PUNCT
taxlaw-8380	123	13	1	1	NUM
taxlaw-8380	123	14	”	"	PUNCT
taxlaw-8380	123	15	as	as	ADP
taxlaw-8380	123	16	the	the	DET
taxlaw-8380	123	17	number	number	NOUN
taxlaw-8380	123	18	of	of	ADP
taxlaw-8380	123	19	allowances	allowance	NOUN
taxlaw-8380	123	20	,	,	PUNCT
taxlaw-8380	123	21	while	while	SCONJ
taxlaw-8380	123	22	a	a	DET
taxlaw-8380	123	23	family	family	NOUN
taxlaw-8380	123	24	of	of	ADP
taxlaw-8380	123	25	four	four	NUM
taxlaw-8380	123	26	might	might	AUX
taxlaw-8380	123	27	have	have	AUX
taxlaw-8380	123	28	listed	list	VERB
taxlaw-8380	123	29	“	"	PUNCT
taxlaw-8380	123	30	4	4	NUM
taxlaw-8380	123	31	.	.	PUNCT
taxlaw-8380	123	32	”	"	PUNCT
taxlaw-8380	124	1	discretionary	discretionary	ADJ
taxlaw-8380	124	2	additions	addition	NOUN
taxlaw-8380	124	3	or	or	CCONJ
taxlaw-8380	124	4	subtractions	subtraction	NOUN
taxlaw-8380	124	5	to	to	ADP
taxlaw-8380	124	6	this	this	DET
taxlaw-8380	124	7	number	number	NOUN
taxlaw-8380	124	8	could	could	AUX
taxlaw-8380	124	9	cause	cause	VERB
taxlaw-8380	124	10	this	this	DET
taxlaw-8380	124	11	number	number	NOUN
taxlaw-8380	124	12	to	to	PART
taxlaw-8380	124	13	deviate	deviate	VERB
taxlaw-8380	124	14	from	from	ADP
taxlaw-8380	124	15	the	the	DET
taxlaw-8380	124	16	number	number	NOUN
taxlaw-8380	124	17	of	of	ADP
taxlaw-8380	124	18	exemptions	exemption	NOUN
taxlaw-8380	124	19	claimed	claim	VERB
taxlaw-8380	124	20	on	on	ADP
taxlaw-8380	124	21	a	a	DET
taxlaw-8380	124	22	tax	tax	NOUN
taxlaw-8380	124	23	return.23	return.23	NOUN
taxlaw-8380	124	24	for	for	ADP
taxlaw-8380	124	25	example	example	NOUN
taxlaw-8380	124	26	,	,	PUNCT
taxlaw-8380	124	27	if	if	SCONJ
taxlaw-8380	124	28	you	you	PRON
taxlaw-8380	124	29	were	be	AUX
taxlaw-8380	124	30	claiming	claim	VERB
taxlaw-8380	124	31	the	the	DET
taxlaw-8380	124	32	child	child	NOUN
taxlaw-8380	124	33	tax	tax	NOUN
taxlaw-8380	124	34	credit	credit	NOUN
taxlaw-8380	124	35	,	,	PUNCT
taxlaw-8380	124	36	the	the	DET
taxlaw-8380	124	37	number	number	NOUN
taxlaw-8380	124	38	of	of	ADP
taxlaw-8380	124	39	allowances	allowance	NOUN
taxlaw-8380	124	40	per	per	ADP
taxlaw-8380	124	41	child	child	NOUN
taxlaw-8380	124	42	would	would	AUX
taxlaw-8380	124	43	differ	differ	VERB
taxlaw-8380	124	44	depending	depend	VERB
taxlaw-8380	124	45	on	on	ADP
taxlaw-8380	124	46	your	your	PRON
taxlaw-8380	124	47	income	income	NOUN
taxlaw-8380	124	48	.	.	PUNCT
taxlaw-8380	125	1	however	however	ADV
taxlaw-8380	125	2	,	,	PUNCT
taxlaw-8380	125	3	these	these	DET
taxlaw-8380	125	4	determinations	determination	NOUN
taxlaw-8380	125	5	could	could	AUX
taxlaw-8380	125	6	only	only	ADV
taxlaw-8380	125	7	be	be	AUX
taxlaw-8380	125	8	made	make	VERB
taxlaw-8380	125	9	by	by	ADP
taxlaw-8380	125	10	carefully	carefully	ADV
taxlaw-8380	125	11	following	follow	VERB
taxlaw-8380	125	12	instructions	instruction	NOUN
taxlaw-8380	125	13	on	on	ADP
taxlaw-8380	125	14	an	an	DET
taxlaw-8380	125	15	accompanying	accompanying	ADJ
taxlaw-8380	125	16	worksheet	worksheet	NOUN
taxlaw-8380	125	17	.	.	PUNCT
taxlaw-8380	126	1	in	in	ADP
taxlaw-8380	126	2	many	many	ADJ
taxlaw-8380	126	3	instances	instance	NOUN
taxlaw-8380	126	4	,	,	PUNCT
taxlaw-8380	126	5	the	the	DET
taxlaw-8380	126	6	taxpayer	taxpayer	NOUN
taxlaw-8380	126	7	was	be	AUX
taxlaw-8380	126	8	required	require	VERB
taxlaw-8380	126	9	to	to	PART
taxlaw-8380	126	10	know	know	VERB
taxlaw-8380	126	11	what	what	PRON
taxlaw-8380	126	12	their	their	PRON
taxlaw-8380	126	13	earnings	earning	NOUN
taxlaw-8380	126	14	for	for	ADP
taxlaw-8380	126	15	the	the	DET
taxlaw-8380	126	16	year	year	NOUN
taxlaw-8380	126	17	would	would	AUX
taxlaw-8380	126	18	be	be	AUX
taxlaw-8380	126	19	in	in	ADP
taxlaw-8380	126	20	advance	advance	NOUN
taxlaw-8380	126	21	of	of	ADP
taxlaw-8380	126	22	earning	earn	VERB
taxlaw-8380	126	23	them	they	PRON
taxlaw-8380	126	24	.	.	PUNCT
taxlaw-8380	127	1	additionally	additionally	ADV
taxlaw-8380	127	2	,	,	PUNCT
taxlaw-8380	127	3	one	one	NUM
taxlaw-8380	127	4	of	of	ADP
taxlaw-8380	127	5	the	the	DET
taxlaw-8380	127	6	most	most	ADV
taxlaw-8380	127	7	common	common	ADJ
taxlaw-8380	127	8	w-4	w-4	NOUN
taxlaw-8380	127	9	errors	error	NOUN
taxlaw-8380	127	10	under	under	ADP
taxlaw-8380	127	11	the	the	DET
taxlaw-8380	127	12	old	old	ADJ
taxlaw-8380	127	13	form	form	NOUN
taxlaw-8380	127	14	was	be	AUX
taxlaw-8380	127	15	mistaking	mistake	VERB
taxlaw-8380	127	16	the	the	DET
taxlaw-8380	127	17	allowance	allowance	NOUN
taxlaw-8380	127	18	number	number	NOUN
taxlaw-8380	127	19	as	as	ADP
taxlaw-8380	127	20	a	a	DET
taxlaw-8380	127	21	scale	scale	NOUN
taxlaw-8380	127	22	of	of	ADP
taxlaw-8380	127	23	how	how	SCONJ
taxlaw-8380	127	24	much	much	ADJ
taxlaw-8380	127	25	would	would	AUX
taxlaw-8380	127	26	be	be	AUX
taxlaw-8380	127	27	withheld	withhold	VERB
taxlaw-8380	127	28	—	—	PUNCT
taxlaw-8380	127	29	but	but	CCONJ
taxlaw-8380	127	30	in	in	ADP
taxlaw-8380	127	31	the	the	DET
taxlaw-8380	127	32	opposite	opposite	ADJ
taxlaw-8380	127	33	direction	direction	NOUN
taxlaw-8380	127	34	—	—	PUNCT
taxlaw-8380	127	35	when	when	SCONJ
taxlaw-8380	127	36	,	,	PUNCT
taxlaw-8380	127	37	in	in	ADP
taxlaw-8380	127	38	fact	fact	NOUN
taxlaw-8380	127	39	,	,	PUNCT
taxlaw-8380	127	40	as	as	SCONJ
taxlaw-8380	127	41	the	the	DET
taxlaw-8380	127	42	allowance	allowance	NOUN
taxlaw-8380	127	43	number	number	NOUN
taxlaw-8380	127	44	increased	increase	VERB
taxlaw-8380	127	45	,	,	PUNCT
taxlaw-8380	127	46	it	it	PRON
taxlaw-8380	127	47	decreased	decrease	VERB
taxlaw-8380	127	48	the	the	DET
taxlaw-8380	127	49	number	number	NOUN
taxlaw-8380	127	50	of	of	ADP
taxlaw-8380	127	51	dollars	dollar	NOUN
taxlaw-8380	127	52	withheld	withhold	VERB
taxlaw-8380	127	53	.	.	PUNCT
taxlaw-8380	128	1	this	this	DET
taxlaw-8380	128	2	counterintuitive	counterintuitive	ADJ
taxlaw-8380	128	3	system	system	NOUN
taxlaw-8380	128	4	meant	mean	VERB
taxlaw-8380	128	5	that	that	SCONJ
taxlaw-8380	128	6	many	many	ADJ
taxlaw-8380	128	7	filers	filer	NOUN
taxlaw-8380	128	8	who	who	PRON
taxlaw-8380	128	9	did	do	AUX
taxlaw-8380	128	10	not	not	PART
taxlaw-8380	128	11	understand	understand	VERB
taxlaw-8380	128	12	the	the	DET
taxlaw-8380	128	13	form	form	NOUN
taxlaw-8380	128	14	simply	simply	ADV
taxlaw-8380	128	15	put	put	VERB
taxlaw-8380	128	16	a	a	DET
taxlaw-8380	128	17	high	high	ADJ
taxlaw-8380	128	18	number	number	NOUN
taxlaw-8380	128	19	for	for	ADP
taxlaw-8380	128	20	their	their	PRON
taxlaw-8380	128	21	allowances	allowance	NOUN
taxlaw-8380	128	22	,	,	PUNCT
taxlaw-8380	128	23	mistakenly	mistakenly	ADV
taxlaw-8380	128	24	believing	believe	VERB
taxlaw-8380	128	25	that	that	SCONJ
taxlaw-8380	128	26	this	this	PRON
taxlaw-8380	128	27	would	would	AUX
taxlaw-8380	128	28	ensure	ensure	VERB
taxlaw-8380	128	29	they	they	PRON
taxlaw-8380	128	30	had	have	AUX
taxlaw-8380	128	31	withheld	withhold	VERB
taxlaw-8380	128	32	enough	enough	ADJ
taxlaw-8380	128	33	to	to	PART
taxlaw-8380	128	34	be	be	AUX
taxlaw-8380	128	35	entitled	entitle	VERB
taxlaw-8380	128	36	to	to	ADP
taxlaw-8380	128	37	a	a	DET
taxlaw-8380	128	38	refund	refund	NOUN
taxlaw-8380	128	39	at	at	ADP
taxlaw-8380	128	40	the	the	DET
taxlaw-8380	128	41	end	end	NOUN
taxlaw-8380	128	42	of	of	ADP
taxlaw-8380	128	43	the	the	DET
taxlaw-8380	128	44	year	year	NOUN
taxlaw-8380	128	45	,	,	PUNCT
taxlaw-8380	128	46	only	only	ADV
taxlaw-8380	128	47	to	to	PART
taxlaw-8380	128	48	discover	discover	VERB
taxlaw-8380	128	49	that	that	SCONJ
taxlaw-8380	128	50	the	the	DET
taxlaw-8380	128	51	exact	exact	ADJ
taxlaw-8380	128	52	opposite	opposite	NOUN
taxlaw-8380	128	53	was	be	AUX
taxlaw-8380	128	54	true	true	ADJ
taxlaw-8380	128	55	after	after	SCONJ
taxlaw-8380	128	56	it	it	PRON
taxlaw-8380	128	57	was	be	AUX
taxlaw-8380	128	58	too	too	ADV
taxlaw-8380	128	59	late	late	ADJ
taxlaw-8380	128	60	to	to	PART
taxlaw-8380	128	61	adjust.24	adjust.24	VERB
taxlaw-8380	128	62	the	the	DET
taxlaw-8380	128	63	2017	2017	NUM
taxlaw-8380	128	64	tax	tax	NOUN
taxlaw-8380	128	65	cuts	cut	NOUN
taxlaw-8380	128	66	and	and	CCONJ
taxlaw-8380	128	67	jobs	job	NOUN
taxlaw-8380	128	68	act	act	NOUN
taxlaw-8380	128	69	eliminated	eliminate	VERB
taxlaw-8380	128	70	the	the	DET
taxlaw-8380	128	71	system	system	NOUN
taxlaw-8380	128	72	of	of	ADP
taxlaw-8380	128	73	personal	personal	ADJ
taxlaw-8380	128	74	exemptions	exemption	NOUN
taxlaw-8380	128	75	in	in	ADP
taxlaw-8380	128	76	favor	favor	NOUN
taxlaw-8380	128	77	of	of	ADP
taxlaw-8380	128	78	a	a	DET
taxlaw-8380	128	79	simplified	simplified	ADJ
taxlaw-8380	128	80	higher	high	ADJ
taxlaw-8380	128	81	standard	standard	ADJ
taxlaw-8380	128	82	deduction.25	deduction.25	NOUN
taxlaw-8380	128	83	as	as	ADP
taxlaw-8380	128	84	a	a	DET
taxlaw-8380	128	85	result	result	NOUN
taxlaw-8380	128	86	,	,	PUNCT
taxlaw-8380	128	87	the	the	DET
taxlaw-8380	128	88	treasury	treasury	PROPN
taxlaw-8380	128	89	department	department	PROPN
taxlaw-8380	128	90	and	and	CCONJ
taxlaw-8380	128	91	the	the	DET
taxlaw-8380	128	92	irs	irs	PROPN
taxlaw-8380	128	93	issued	issue	VERB
taxlaw-8380	128	94	a	a	DET
taxlaw-8380	128	95	revised	revise	VERB
taxlaw-8380	128	96	w-4	w-4	NOUN
taxlaw-8380	128	97	in	in	ADP
taxlaw-8380	128	98	2019	2019	NUM
taxlaw-8380	128	99	for	for	ADP
taxlaw-8380	128	100	the	the	DET
taxlaw-8380	128	101	2020	2020	NUM
taxlaw-8380	128	102	tax	tax	NOUN
taxlaw-8380	128	103	year	year	NOUN
taxlaw-8380	128	104	to	to	PART
taxlaw-8380	128	105	take	take	VERB
taxlaw-8380	128	106	into	into	ADP
taxlaw-8380	128	107	account	account	NOUN
taxlaw-8380	128	108	the	the	DET
taxlaw-8380	128	109	changes	change	NOUN
taxlaw-8380	128	110	under	under	ADP
taxlaw-8380	128	111	the	the	DET
taxlaw-8380	128	112	new	new	ADJ
taxlaw-8380	128	113	law	law	NOUN
taxlaw-8380	128	114	,	,	PUNCT
taxlaw-8380	128	115	and	and	CCONJ
taxlaw-8380	128	116	ostensibly	ostensibly	ADV
taxlaw-8380	128	117	to	to	PART
taxlaw-8380	128	118	create	create	VERB
taxlaw-8380	128	119	a	a	DET
taxlaw-8380	128	120	more	more	ADV
taxlaw-8380	128	121	streamlined	streamlined	ADJ
taxlaw-8380	128	122	and	and	CCONJ
taxlaw-8380	128	123	user	user	NOUN
taxlaw-8380	128	124	-	-	PUNCT
taxlaw-8380	128	125	friendly	friendly	ADJ
taxlaw-8380	128	126	form.26	form.26	NOUN
taxlaw-8380	128	127	while	while	SCONJ
taxlaw-8380	128	128	the	the	DET
taxlaw-8380	128	129	counterintuitive	counterintuitive	ADJ
taxlaw-8380	128	130	numbering	numbering	NOUN
taxlaw-8380	128	131	system	system	NOUN
taxlaw-8380	128	132	has	have	AUX
taxlaw-8380	128	133	been	be	AUX
taxlaw-8380	128	134	removed	remove	VERB
taxlaw-8380	128	135	,	,	PUNCT
taxlaw-8380	128	136	the	the	DET
taxlaw-8380	128	137	new	new	ADJ
taxlaw-8380	128	138	form	form	NOUN
taxlaw-8380	128	139	now	now	ADV
taxlaw-8380	128	140	requires	require	VERB
taxlaw-8380	128	141	more	more	ADJ
taxlaw-8380	128	142	engagement	engagement	NOUN
taxlaw-8380	128	143	from	from	ADP
taxlaw-8380	128	144	the	the	DET
taxlaw-8380	128	145	filer	filer	NOUN
taxlaw-8380	128	146	.	.	PUNCT
taxlaw-8380	129	1	under	under	ADP
taxlaw-8380	129	2	the	the	DET
taxlaw-8380	129	3	old	old	ADJ
taxlaw-8380	129	4	w-4	w-4	NOUN
taxlaw-8380	129	5	,	,	PUNCT
taxlaw-8380	129	6	a	a	DET
taxlaw-8380	129	7	filer	filer	NOUN
taxlaw-8380	129	8	always	always	ADV
taxlaw-8380	129	9	had	have	VERB
taxlaw-8380	129	10	the	the	DET
taxlaw-8380	129	11	option	option	NOUN
taxlaw-8380	129	12	to	to	PART
taxlaw-8380	129	13	enter	enter	VERB
taxlaw-8380	129	14	“	"	PUNCT
taxlaw-8380	129	15	0	0	NUM
taxlaw-8380	129	16	”	"	PUNCT
taxlaw-8380	129	17	allowances	allowance	NOUN
taxlaw-8380	129	18	and	and	CCONJ
taxlaw-8380	129	19	know	know	VERB
taxlaw-8380	129	20	that	that	SCONJ
taxlaw-8380	129	21	the	the	DET
taxlaw-8380	129	22	maximum	maximum	ADJ
taxlaw-8380	129	23	base	base	NOUN
taxlaw-8380	129	24	amount	amount	NOUN
taxlaw-8380	129	25	would	would	AUX
taxlaw-8380	129	26	be	be	AUX
taxlaw-8380	129	27	withheld.27	withheld.27	SCONJ
taxlaw-8380	129	28	there	there	PRON
taxlaw-8380	129	29	is	be	VERB
taxlaw-8380	129	30	no	no	DET
taxlaw-8380	129	31	clear	clear	ADJ
taxlaw-8380	129	32	method	method	NOUN
taxlaw-8380	129	33	to	to	PART
taxlaw-8380	129	34	achieve	achieve	VERB
taxlaw-8380	129	35	the	the	DET
taxlaw-8380	129	36	same	same	ADJ
taxlaw-8380	129	37	result	result	NOUN
taxlaw-8380	129	38	and	and	CCONJ
taxlaw-8380	129	39	over	over	ADV
taxlaw-8380	129	40	-	-	PUNCT
taxlaw-8380	129	41	withhold	withhold	NOUN
taxlaw-8380	129	42	on	on	ADP
taxlaw-8380	129	43	the	the	DET
taxlaw-8380	129	44	new	new	ADJ
taxlaw-8380	129	45	form	form	NOUN
taxlaw-8380	129	46	.	.	PUNCT
taxlaw-8380	130	1	the	the	DET
taxlaw-8380	130	2	only	only	ADJ
taxlaw-8380	130	3	indicator	indicator	NOUN
taxlaw-8380	130	4	of	of	ADP
taxlaw-8380	130	5	withholding	withholding	NOUN
taxlaw-8380	130	6	status	status	NOUN
taxlaw-8380	130	7	is	be	AUX
taxlaw-8380	130	8	filing	file	VERB
taxlaw-8380	130	9	status	status	NOUN
taxlaw-8380	130	10	(	(	PUNCT
taxlaw-8380	130	11	single	single	ADJ
taxlaw-8380	130	12	,	,	PUNCT
taxlaw-8380	130	13	married	married	ADJ
taxlaw-8380	130	14	filing	filing	NOUN
taxlaw-8380	130	15	jointly	jointly	ADV
taxlaw-8380	130	16	,	,	PUNCT
taxlaw-8380	130	17	head	head	NOUN
taxlaw-8380	130	18	of	of	ADP
taxlaw-8380	130	19	household	household	NOUN
taxlaw-8380	130	20	)	)	PUNCT
taxlaw-8380	130	21	,	,	PUNCT
taxlaw-8380	130	22	which	which	PRON
taxlaw-8380	130	23	can	can	AUX
taxlaw-8380	130	24	not	not	PART
taxlaw-8380	130	25	be	be	AUX
taxlaw-8380	130	26	overridden	overridden	ADJ
taxlaw-8380	130	27	by	by	ADP
taxlaw-8380	130	28	simply	simply	ADV
taxlaw-8380	130	29	entering	enter	VERB
taxlaw-8380	130	30	“	"	PUNCT
taxlaw-8380	130	31	0	0	NUM
taxlaw-8380	130	32	”	"	PUNCT
taxlaw-8380	130	33	allowances	allowance	NOUN
taxlaw-8380	130	34	,	,	PUNCT
taxlaw-8380	130	35	as	as	SCONJ
taxlaw-8380	130	36	had	have	AUX
taxlaw-8380	130	37	been	be	AUX
taxlaw-8380	130	38	available	available	ADJ
taxlaw-8380	130	39	in	in	ADP
taxlaw-8380	130	40	the	the	DET
taxlaw-8380	130	41	old	old	ADJ
taxlaw-8380	130	42	form	form	NOUN
taxlaw-8380	130	43	.	.	PUNCT
taxlaw-8380	131	1	this	this	DET
taxlaw-8380	131	2	mechanism	mechanism	NOUN
taxlaw-8380	131	3	has	have	AUX
taxlaw-8380	131	4	instead	instead	ADV
taxlaw-8380	131	5	been	be	AUX
taxlaw-8380	131	6	replaced	replace	VERB
taxlaw-8380	131	7	with	with	ADP
taxlaw-8380	131	8	22	22	NUM
taxlaw-8380	131	9	supra	supra	ADJ
taxlaw-8380	131	10	figure	figure	NOUN
taxlaw-8380	131	11	2	2	NUM
taxlaw-8380	131	12	.	.	NOUN
taxlaw-8380	131	13	23	23	NUM
taxlaw-8380	131	14	form	form	NOUN
taxlaw-8380	131	15	w-4	w-4	NOUN
taxlaw-8380	131	16	(	(	PUNCT
taxlaw-8380	131	17	2019	2019	NUM
taxlaw-8380	131	18	)	)	PUNCT
taxlaw-8380	131	19	,	,	PUNCT
taxlaw-8380	131	20	irs	irs	PROPN
taxlaw-8380	131	21	3	3	NUM
taxlaw-8380	131	22	,	,	PUNCT
taxlaw-8380	131	23	https://www.irs.gov/pub/irs-prior/fw4--2019.pdf	https://www.irs.gov/pub/irs-prior/fw4--2019.pdf	PUNCT
taxlaw-8380	132	1	[	[	X
taxlaw-8380	132	2	https://perma.cc	https://perma.cc	VERB
taxlaw-8380	132	3	/e8nh	/e8nh	NOUN
taxlaw-8380	132	4	-	-	PUNCT
taxlaw-8380	132	5	hssd	hssd	NOUN
taxlaw-8380	132	6	]	]	X
taxlaw-8380	132	7	(	(	PUNCT
taxlaw-8380	132	8	last	last	ADJ
taxlaw-8380	132	9	visited	visit	VERB
taxlaw-8380	132	10	apr	apr	NOUN
taxlaw-8380	132	11	.	.	PROPN
taxlaw-8380	132	12	4	4	NUM
taxlaw-8380	132	13	,	,	PUNCT
taxlaw-8380	132	14	2021	2021	NUM
taxlaw-8380	132	15	)	)	PUNCT
taxlaw-8380	132	16	.	.	PUNCT
taxlaw-8380	133	1	24	24	NUM
taxlaw-8380	133	2	scott	scott	PROPN
taxlaw-8380	133	3	r.	r.	PROPN
taxlaw-8380	133	4	schmedel	schmedel	PROPN
taxlaw-8380	133	5	,	,	PUNCT
taxlaw-8380	133	6	a	a	DET
taxlaw-8380	133	7	form	form	NOUN
taxlaw-8380	133	8	of	of	ADP
taxlaw-8380	133	9	confusion	confusion	NOUN
taxlaw-8380	133	10	,	,	PUNCT
taxlaw-8380	133	11	chi	chi	NOUN
taxlaw-8380	133	12	.	.	PUNCT
taxlaw-8380	133	13	trib	trib	PROPN
taxlaw-8380	133	14	.	.	PUNCT
taxlaw-8380	134	1	(	(	PUNCT
taxlaw-8380	134	2	june	june	PROPN
taxlaw-8380	134	3	26	26	NUM
taxlaw-8380	134	4	,	,	PUNCT
taxlaw-8380	134	5	1997	1997	NUM
taxlaw-8380	134	6	)	)	PUNCT
taxlaw-8380	134	7	,	,	PUNCT
taxlaw-8380	134	8	https://www.chicagotribune	https://www.chicagotribune	PROPN
taxlaw-8380	134	9	.com	.com	PROPN
taxlaw-8380	134	10	/	/	SYM
taxlaw-8380	134	11	news	news	PROPN
taxlaw-8380	134	12	/	/	SYM
taxlaw-8380	134	13	ct	ct	NOUN
taxlaw-8380	134	14	-	-	PUNCT
taxlaw-8380	134	15	xpm-1997	xpm-1997	NOUN
taxlaw-8380	134	16	-	-	PUNCT
taxlaw-8380	134	17	06	06	NUM
taxlaw-8380	134	18	-	-	PUNCT
taxlaw-8380	134	19	26	26	NUM
taxlaw-8380	134	20	-	-	PUNCT
taxlaw-8380	134	21	9706260446	9706260446	NUM
taxlaw-8380	134	22	-	-	SYM
taxlaw-8380	134	23	story.html	story.html	PROPN
taxlaw-8380	134	24	[	[	X
taxlaw-8380	134	25	https://perma.cc/y7zk-wr2y	https://perma.cc/y7zk-wr2y	NOUN
taxlaw-8380	134	26	]	]	X
taxlaw-8380	134	27	.	.	PUNCT
taxlaw-8380	135	1	25	25	NUM
taxlaw-8380	135	2	erica	erica	PROPN
taxlaw-8380	135	3	york	york	PROPN
taxlaw-8380	135	4	,	,	PUNCT
taxlaw-8380	135	5	the	the	DET
taxlaw-8380	135	6	tax	tax	NOUN
taxlaw-8380	135	7	cuts	cut	NOUN
taxlaw-8380	135	8	and	and	CCONJ
taxlaw-8380	135	9	jobs	job	NOUN
taxlaw-8380	135	10	act	act	VERB
taxlaw-8380	135	11	simplified	simplify	VERB
taxlaw-8380	135	12	the	the	DET
taxlaw-8380	135	13	tax	tax	NOUN
taxlaw-8380	135	14	filing	filing	NOUN
taxlaw-8380	135	15	process	process	NOUN
taxlaw-8380	135	16	for	for	ADP
taxlaw-8380	135	17	millions	million	NOUN
taxlaw-8380	135	18	of	of	ADP
taxlaw-8380	135	19	households	household	NOUN
taxlaw-8380	135	20	,	,	PUNCT
taxlaw-8380	135	21	tax	tax	NOUN
taxlaw-8380	135	22	found	find	VERB
taxlaw-8380	135	23	.	.	PUNCT
taxlaw-8380	136	1	(	(	PUNCT
taxlaw-8380	136	2	aug	aug	PROPN
taxlaw-8380	136	3	.	.	PROPN
taxlaw-8380	136	4	7	7	NUM
taxlaw-8380	136	5	,	,	PUNCT
taxlaw-8380	136	6	2018	2018	NUM
taxlaw-8380	136	7	)	)	PUNCT
taxlaw-8380	136	8	,	,	PUNCT
taxlaw-8380	136	9	https://taxfoundation.org/the-tax-cuts-and-jobs-act-simplified-thetax-filing-process-for-millions-of-americans/	https://taxfoundation.org/the-tax-cuts-and-jobs-act-simplified-thetax-filing-process-for-millions-of-americans/	NOUN
taxlaw-8380	137	1	[	[	X
taxlaw-8380	137	2	https://perma.cc/73c3-reyx	https://perma.cc/73c3-reyx	NOUN
taxlaw-8380	137	3	]	]	PUNCT
taxlaw-8380	137	4	;	;	PUNCT
taxlaw-8380	137	5	see	see	VERB
taxlaw-8380	137	6	i.r.c	i.r.c	NOUN
taxlaw-8380	137	7	.	.	PUNCT
taxlaw-8380	138	1	§	§	PROPN
taxlaw-8380	138	2	151(d)(5	151(d)(5	PROPN
taxlaw-8380	138	3	)	)	PUNCT
taxlaw-8380	138	4	.	.	PUNCT
taxlaw-8380	139	1	26	26	NUM
taxlaw-8380	139	2	treasury	treasury	NOUN
taxlaw-8380	139	3	and	and	CCONJ
taxlaw-8380	139	4	irs	irs	PROPN
taxlaw-8380	139	5	issue	issue	NOUN
taxlaw-8380	139	6	improved	improve	VERB
taxlaw-8380	139	7	form	form	NOUN
taxlaw-8380	139	8	w-4	w-4	NOUN
taxlaw-8380	139	9	for	for	ADP
taxlaw-8380	139	10	2020	2020	NUM
taxlaw-8380	139	11	to	to	PART
taxlaw-8380	139	12	simplify	simplify	VERB
taxlaw-8380	139	13	filing	filing	NOUN
taxlaw-8380	139	14	and	and	CCONJ
taxlaw-8380	139	15	increase	increase	VERB
taxlaw-8380	139	16	transparency	transparency	NOUN
taxlaw-8380	139	17	,	,	PUNCT
taxlaw-8380	139	18	u.s	u.s	PROPN
taxlaw-8380	139	19	.	.	PROPN
taxlaw-8380	139	20	dep’t	dep’t	PROPN
taxlaw-8380	139	21	treasury	treasury	PROPN
taxlaw-8380	139	22	(	(	PUNCT
taxlaw-8380	139	23	aug	aug	PROPN
taxlaw-8380	139	24	.	.	PROPN
taxlaw-8380	139	25	9	9	NUM
taxlaw-8380	139	26	,	,	PUNCT
taxlaw-8380	139	27	2019	2019	NUM
taxlaw-8380	139	28	)	)	PUNCT
taxlaw-8380	139	29	,	,	PUNCT
taxlaw-8380	139	30	https://home.treasury.gov/news/press-releases/sm753	https://home.treasury.gov/news/press-releases/sm753	PROPN
taxlaw-8380	140	1	[	[	X
taxlaw-8380	140	2	https://perma.cc/6rqa-xlal	https://perma.cc/6rqa-xlal	X
taxlaw-8380	140	3	]	]	PUNCT
taxlaw-8380	140	4	.	.	PUNCT
taxlaw-8380	140	5	27	27	NUM
taxlaw-8380	140	6	for	for	ADP
taxlaw-8380	140	7	outdated	outdated	ADJ
taxlaw-8380	140	8	advice	advice	NOUN
taxlaw-8380	140	9	on	on	ADP
taxlaw-8380	140	10	claiming	claim	VERB
taxlaw-8380	140	11	“	"	PUNCT
taxlaw-8380	140	12	0	0	NUM
taxlaw-8380	140	13	”	"	PUNCT
taxlaw-8380	140	14	allowances	allowance	NOUN
taxlaw-8380	140	15	,	,	PUNCT
taxlaw-8380	140	16	see	see	VERB
taxlaw-8380	140	17	how	how	SCONJ
taxlaw-8380	140	18	many	many	ADJ
taxlaw-8380	140	19	allowances	allowance	NOUN
taxlaw-8380	140	20	should	should	AUX
taxlaw-8380	140	21	i	i	PRON
taxlaw-8380	140	22	claim	claim	VERB
taxlaw-8380	140	23	on	on	ADP
taxlaw-8380	140	24	form	form	NOUN
taxlaw-8380	140	25	w-4	w-4	NOUN
taxlaw-8380	140	26	?	?	PUNCT
taxlaw-8380	140	27	,	,	PUNCT
taxlaw-8380	140	28	libertytax	libertytax	NOUN
taxlaw-8380	140	29	(	(	PUNCT
taxlaw-8380	140	30	mar	mar	PROPN
taxlaw-8380	140	31	.	.	PROPN
taxlaw-8380	140	32	30	30	NUM
taxlaw-8380	140	33	,	,	PUNCT
taxlaw-8380	140	34	2016	2016	NUM
taxlaw-8380	140	35	)	)	PUNCT
taxlaw-8380	140	36	,	,	PUNCT
taxlaw-8380	140	37	https://www.libertytax.com/tax-lounge/how-many-allowancesshould-i-claim-on-form-w/	https://www.libertytax.com/tax-lounge/how-many-allowancesshould-i-claim-on-form-w/	VERB
taxlaw-8380	141	1	[	[	X
taxlaw-8380	141	2	https://perma.cc/67ba-hxc4	https://perma.cc/67ba-hxc4	NOUN
taxlaw-8380	141	3	]	]	X
taxlaw-8380	141	4	.	.	PUNCT
taxlaw-8380	142	1	both	both	CCONJ
taxlaw-8380	142	2	the	the	DET
taxlaw-8380	142	3	old	old	ADJ
taxlaw-8380	142	4	and	and	CCONJ
taxlaw-8380	142	5	the	the	DET
taxlaw-8380	142	6	new	new	ADJ
taxlaw-8380	142	7	forms	form	NOUN
taxlaw-8380	142	8	also	also	ADV
taxlaw-8380	142	9	have	have	VERB
taxlaw-8380	142	10	the	the	DET
taxlaw-8380	142	11	option	option	NOUN
taxlaw-8380	142	12	to	to	PART
taxlaw-8380	142	13	add	add	VERB
taxlaw-8380	142	14	an	an	DET
taxlaw-8380	142	15	additional	additional	ADJ
taxlaw-8380	142	16	fixed	fix	VERB
taxlaw-8380	142	17	-	-	PUNCT
taxlaw-8380	142	18	dollar	dollar	NOUN
taxlaw-8380	142	19	amount	amount	NOUN
taxlaw-8380	142	20	to	to	PART
taxlaw-8380	142	21	be	be	AUX
taxlaw-8380	142	22	withheld	withhold	VERB
taxlaw-8380	142	23	per	per	ADP
taxlaw-8380	142	24	pay	pay	NOUN
taxlaw-8380	142	25	period	period	NOUN
taxlaw-8380	142	26	.	.	PUNCT
taxlaw-8380	143	1	supra	supra	PROPN
taxlaw-8380	143	2	figures	figure	NOUN
taxlaw-8380	143	3	1	1	NUM
taxlaw-8380	143	4	and	and	CCONJ
taxlaw-8380	143	5	2	2	NUM
taxlaw-8380	143	6	.	.	PUNCT
taxlaw-8380	144	1	about	about	ADP
taxlaw-8380	144	2	:	:	PUNCT
taxlaw-8380	144	3	blank	blank	NOUN
taxlaw-8380	144	4	2021	2021	NUM
taxlaw-8380	144	5	]	]	PUNCT
taxlaw-8380	144	6	the	the	DET
taxlaw-8380	144	7	case	case	NOUN
taxlaw-8380	144	8	for	for	ADP
taxlaw-8380	144	9	overwithholding	overwithholde	VERB
taxlaw-8380	144	10	federal	federal	ADJ
taxlaw-8380	144	11	income	income	NOUN
taxlaw-8380	144	12	tax	tax	NOUN
taxlaw-8380	144	13	2	2	NUM
taxlaw-8380	144	14	three	three	NUM
taxlaw-8380	144	15	different	different	ADJ
taxlaw-8380	144	16	options	option	NOUN
taxlaw-8380	144	17	for	for	ADP
taxlaw-8380	144	18	calculating	calculate	VERB
taxlaw-8380	144	19	withholdings	withholding	NOUN
taxlaw-8380	144	20	based	base	VERB
taxlaw-8380	144	21	on	on	ADP
taxlaw-8380	144	22	multiple	multiple	ADJ
taxlaw-8380	144	23	jobs	job	NOUN
taxlaw-8380	144	24	,	,	PUNCT
taxlaw-8380	144	25	two	two	NUM
taxlaw-8380	144	26	of	of	ADP
taxlaw-8380	144	27	which	which	PRON
taxlaw-8380	144	28	require	require	VERB
taxlaw-8380	144	29	worksheets	worksheet	NOUN
taxlaw-8380	144	30	or	or	CCONJ
taxlaw-8380	144	31	a	a	DET
taxlaw-8380	144	32	visit	visit	NOUN
taxlaw-8380	144	33	to	to	ADP
taxlaw-8380	144	34	a	a	DET
taxlaw-8380	144	35	webpage	webpage	NOUN
taxlaw-8380	144	36	and	and	CCONJ
taxlaw-8380	144	37	a	a	DET
taxlaw-8380	144	38	third	third	NOUN
taxlaw-8380	144	39	,	,	PUNCT
taxlaw-8380	144	40	which	which	PRON
taxlaw-8380	144	41	provides	provide	VERB
taxlaw-8380	144	42	a	a	DET
taxlaw-8380	144	43	separate	separate	ADJ
taxlaw-8380	144	44	section	section	NOUN
taxlaw-8380	144	45	for	for	ADP
taxlaw-8380	144	46	claiming	claim	VERB
taxlaw-8380	144	47	dependents	dependent	NOUN
taxlaw-8380	144	48	.	.	PUNCT
taxlaw-8380	145	1	all	all	PRON
taxlaw-8380	145	2	of	of	ADP
taxlaw-8380	145	3	these	these	DET
taxlaw-8380	145	4	options	option	NOUN
taxlaw-8380	145	5	require	require	VERB
taxlaw-8380	145	6	knowledge	knowledge	NOUN
taxlaw-8380	145	7	of	of	ADP
taxlaw-8380	145	8	future	future	ADJ
taxlaw-8380	145	9	earnings	earning	NOUN
taxlaw-8380	145	10	,	,	PUNCT
taxlaw-8380	145	11	as	as	ADV
taxlaw-8380	145	12	well	well	ADV
taxlaw-8380	145	13	as	as	ADP
taxlaw-8380	145	14	significant	significant	ADJ
taxlaw-8380	145	15	interaction	interaction	NOUN
taxlaw-8380	145	16	with	with	ADP
taxlaw-8380	145	17	the	the	DET
taxlaw-8380	145	18	form	form	NOUN
taxlaw-8380	145	19	and	and	CCONJ
taxlaw-8380	145	20	associated	associated	ADJ
taxlaw-8380	145	21	worksheets	worksheet	NOUN
taxlaw-8380	145	22	or	or	CCONJ
taxlaw-8380	145	23	websites	website	NOUN
taxlaw-8380	145	24	.	.	PUNCT
taxlaw-8380	146	1	c.	c.	PROPN
taxlaw-8380	146	2	multiple	multiple	PROPN
taxlaw-8380	146	3	sources	source	NOUN
taxlaw-8380	146	4	of	of	ADP
taxlaw-8380	146	5	income	income	NOUN
taxlaw-8380	146	6	the	the	DET
taxlaw-8380	146	7	most	most	ADV
taxlaw-8380	146	8	significant	significant	ADJ
taxlaw-8380	146	9	change	change	NOUN
taxlaw-8380	146	10	between	between	ADP
taxlaw-8380	146	11	the	the	DET
taxlaw-8380	146	12	two	two	NUM
taxlaw-8380	146	13	w-4	w-4	NOUN
taxlaw-8380	146	14	forms	form	NOUN
taxlaw-8380	146	15	is	be	AUX
taxlaw-8380	146	16	the	the	DET
taxlaw-8380	146	17	addition	addition	NOUN
taxlaw-8380	146	18	of	of	ADP
taxlaw-8380	146	19	a	a	DET
taxlaw-8380	146	20	new	new	ADJ
taxlaw-8380	146	21	section	section	NOUN
taxlaw-8380	146	22	for	for	ADP
taxlaw-8380	146	23	those	those	PRON
taxlaw-8380	146	24	with	with	ADP
taxlaw-8380	146	25	multiple	multiple	ADJ
taxlaw-8380	146	26	sources	source	NOUN
taxlaw-8380	146	27	of	of	ADP
taxlaw-8380	146	28	income	income	NOUN
taxlaw-8380	146	29	and	and	CCONJ
taxlaw-8380	146	30	married	married	ADJ
taxlaw-8380	146	31	couples	couple	NOUN
taxlaw-8380	146	32	who	who	PRON
taxlaw-8380	146	33	both	both	PRON
taxlaw-8380	146	34	work	work	VERB
taxlaw-8380	146	35	.	.	PUNCT
taxlaw-8380	147	1	while	while	SCONJ
taxlaw-8380	147	2	this	this	PRON
taxlaw-8380	147	3	is	be	AUX
taxlaw-8380	147	4	a	a	DET
taxlaw-8380	147	5	commendable	commendable	ADJ
taxlaw-8380	147	6	change	change	NOUN
taxlaw-8380	147	7	,	,	PUNCT
taxlaw-8380	147	8	the	the	DET
taxlaw-8380	147	9	complexity	complexity	NOUN
taxlaw-8380	147	10	of	of	ADP
taxlaw-8380	147	11	the	the	DET
taxlaw-8380	147	12	process	process	NOUN
taxlaw-8380	147	13	to	to	PART
taxlaw-8380	147	14	accurately	accurately	ADV
taxlaw-8380	147	15	report	report	VERB
taxlaw-8380	147	16	earnings	earning	NOUN
taxlaw-8380	147	17	—	—	PUNCT
taxlaw-8380	147	18	which	which	PRON
taxlaw-8380	147	19	requires	require	VERB
taxlaw-8380	147	20	adjustment	adjustment	NOUN
taxlaw-8380	147	21	of	of	ADP
taxlaw-8380	147	22	the	the	DET
taxlaw-8380	147	23	form	form	NOUN
taxlaw-8380	147	24	with	with	ADP
taxlaw-8380	147	25	each	each	DET
taxlaw-8380	147	26	employer	employer	NOUN
taxlaw-8380	147	27	every	every	DET
taxlaw-8380	147	28	time	time	NOUN
taxlaw-8380	147	29	a	a	DET
taxlaw-8380	147	30	wage	wage	NOUN
taxlaw-8380	147	31	or	or	CCONJ
taxlaw-8380	147	32	employment	employment	NOUN
taxlaw-8380	147	33	situation	situation	NOUN
taxlaw-8380	147	34	changes	change	NOUN
taxlaw-8380	147	35	—	—	PUNCT
taxlaw-8380	147	36	creates	create	VERB
taxlaw-8380	147	37	a	a	DET
taxlaw-8380	147	38	significant	significant	ADJ
taxlaw-8380	147	39	tax	tax	NOUN
taxlaw-8380	147	40	compliance	compliance	NOUN
taxlaw-8380	147	41	burden	burden	NOUN
taxlaw-8380	147	42	on	on	ADP
taxlaw-8380	147	43	filers.28	filers.28	NOUN
taxlaw-8380	147	44	only	only	ADV
taxlaw-8380	147	45	the	the	DET
taxlaw-8380	147	46	simplest	simple	ADJ
taxlaw-8380	147	47	scenario	scenario	NOUN
taxlaw-8380	147	48	requires	require	VERB
taxlaw-8380	147	49	no	no	DET
taxlaw-8380	147	50	additional	additional	ADJ
taxlaw-8380	147	51	calculation	calculation	NOUN
taxlaw-8380	147	52	:	:	PUNCT
taxlaw-8380	147	53	two	two	NUM
taxlaw-8380	147	54	jobs	job	NOUN
taxlaw-8380	147	55	with	with	ADP
taxlaw-8380	147	56	similar	similar	ADJ
taxlaw-8380	147	57	pay	pay	NOUN
taxlaw-8380	147	58	.	.	PUNCT
taxlaw-8380	148	1	but	but	CCONJ
taxlaw-8380	148	2	even	even	ADV
taxlaw-8380	148	3	this	this	PRON
taxlaw-8380	148	4	requires	require	VERB
taxlaw-8380	148	5	some	some	DET
taxlaw-8380	148	6	care	care	NOUN
taxlaw-8380	148	7	and	and	CCONJ
taxlaw-8380	148	8	guesswork	guesswork	NOUN
taxlaw-8380	148	9	from	from	ADP
taxlaw-8380	148	10	the	the	DET
taxlaw-8380	148	11	taxpayer	taxpayer	NOUN
taxlaw-8380	148	12	,	,	PUNCT
taxlaw-8380	148	13	as	as	SCONJ
taxlaw-8380	148	14	it	it	PRON
taxlaw-8380	148	15	requires	require	VERB
taxlaw-8380	148	16	matching	match	VERB
taxlaw-8380	148	17	forms	form	NOUN
taxlaw-8380	148	18	to	to	PART
taxlaw-8380	148	19	be	be	AUX
taxlaw-8380	148	20	submitted	submit	VERB
taxlaw-8380	148	21	to	to	ADP
taxlaw-8380	148	22	each	each	DET
taxlaw-8380	148	23	employer	employer	NOUN
taxlaw-8380	148	24	,	,	PUNCT
taxlaw-8380	148	25	and	and	CCONJ
taxlaw-8380	148	26	there	there	PRON
taxlaw-8380	148	27	is	be	VERB
taxlaw-8380	148	28	no	no	DET
taxlaw-8380	148	29	guidance	guidance	NOUN
taxlaw-8380	148	30	for	for	ADP
taxlaw-8380	148	31	what	what	PRON
taxlaw-8380	148	32	“	"	PUNCT
taxlaw-8380	148	33	similar	similar	ADJ
taxlaw-8380	148	34	”	"	PUNCT
taxlaw-8380	148	35	means	mean	NOUN
taxlaw-8380	148	36	.	.	PUNCT
taxlaw-8380	149	1	2	2	X
taxlaw-8380	149	2	.	.	X
taxlaw-8380	149	3	scope	scope	NOUN
taxlaw-8380	149	4	of	of	ADP
taxlaw-8380	149	5	impact	impact	NOUN
taxlaw-8380	149	6	:	:	PUNCT
taxlaw-8380	149	7	single	single	ADJ
taxlaw-8380	149	8	and	and	CCONJ
taxlaw-8380	149	9	head	head	NOUN
taxlaw-8380	149	10	of	of	ADP
taxlaw-8380	149	11	household	household	NOUN
taxlaw-8380	149	12	filers	filer	NOUN
taxlaw-8380	149	13	there	there	PRON
taxlaw-8380	149	14	are	be	VERB
taxlaw-8380	149	15	two	two	NUM
taxlaw-8380	149	16	classes	class	NOUN
taxlaw-8380	149	17	of	of	ADP
taxlaw-8380	149	18	workers	worker	NOUN
taxlaw-8380	149	19	who	who	PRON
taxlaw-8380	149	20	are	be	AUX
taxlaw-8380	149	21	uniquely	uniquely	ADV
taxlaw-8380	149	22	vulnerable	vulnerable	ADJ
taxlaw-8380	149	23	to	to	ADP
taxlaw-8380	149	24	large	large	ADJ
taxlaw-8380	149	25	,	,	PUNCT
taxlaw-8380	149	26	unexpected	unexpected	ADJ
taxlaw-8380	149	27	taxes	taxis	NOUN
taxlaw-8380	149	28	due	due	ADJ
taxlaw-8380	149	29	to	to	ADP
taxlaw-8380	149	30	withholding	withholding	NOUN
taxlaw-8380	149	31	issues	issue	NOUN
taxlaw-8380	149	32	:	:	PUNCT
taxlaw-8380	149	33	single	single	ADJ
taxlaw-8380	149	34	filers	filer	NOUN
taxlaw-8380	149	35	with	with	ADP
taxlaw-8380	149	36	no	no	DET
taxlaw-8380	149	37	dependents	dependent	NOUN
taxlaw-8380	149	38	,	,	PUNCT
taxlaw-8380	149	39	and	and	CCONJ
taxlaw-8380	149	40	head	head	NOUN
taxlaw-8380	149	41	of	of	ADP
taxlaw-8380	149	42	household	household	NOUN
taxlaw-8380	149	43	filers	filer	NOUN
taxlaw-8380	149	44	with	with	ADP
taxlaw-8380	149	45	dependents	dependent	NOUN
taxlaw-8380	149	46	aging	age	VERB
taxlaw-8380	149	47	out	out	ADP
taxlaw-8380	149	48	of	of	ADP
taxlaw-8380	149	49	eligibility	eligibility	NOUN
taxlaw-8380	149	50	.	.	PUNCT
taxlaw-8380	150	1	because	because	SCONJ
taxlaw-8380	150	2	of	of	ADP
taxlaw-8380	150	3	the	the	DET
taxlaw-8380	150	4	peculiarly	peculiarly	ADV
taxlaw-8380	150	5	american	american	ADJ
taxlaw-8380	150	6	habit	habit	NOUN
taxlaw-8380	150	7	of	of	ADP
taxlaw-8380	150	8	conducting	conduct	VERB
taxlaw-8380	150	9	social	social	ADJ
taxlaw-8380	150	10	welfare	welfare	NOUN
taxlaw-8380	150	11	through	through	ADP
taxlaw-8380	150	12	the	the	DET
taxlaw-8380	150	13	tax	tax	NOUN
taxlaw-8380	150	14	code,29	code,29	NOUN
taxlaw-8380	150	15	for	for	ADP
taxlaw-8380	150	16	some	some	DET
taxlaw-8380	150	17	workers	worker	NOUN
taxlaw-8380	150	18	,	,	PUNCT
taxlaw-8380	150	19	particularly	particularly	ADV
taxlaw-8380	150	20	those	those	PRON
taxlaw-8380	150	21	with	with	ADP
taxlaw-8380	150	22	dependents	dependent	NOUN
taxlaw-8380	150	23	,	,	PUNCT
taxlaw-8380	150	24	tax	tax	NOUN
taxlaw-8380	150	25	owed	owe	VERB
taxlaw-8380	150	26	is	be	AUX
taxlaw-8380	150	27	offset	offset	VERB
taxlaw-8380	150	28	by	by	ADP
taxlaw-8380	150	29	cash	cash	NOUN
taxlaw-8380	150	30	distributions	distribution	NOUN
taxlaw-8380	150	31	through	through	ADP
taxlaw-8380	150	32	the	the	DET
taxlaw-8380	150	33	earned	earn	VERB
taxlaw-8380	150	34	income	income	NOUN
taxlaw-8380	150	35	tax	tax	NOUN
taxlaw-8380	150	36	credit	credit	NOUN
taxlaw-8380	150	37	(	(	PUNCT
taxlaw-8380	150	38	eitc	eitc	NOUN
taxlaw-8380	150	39	)	)	PUNCT
taxlaw-8380	150	40	and	and	CCONJ
taxlaw-8380	150	41	child	child	NOUN
taxlaw-8380	150	42	tax	tax	NOUN
taxlaw-8380	150	43	credit	credit	NOUN
taxlaw-8380	150	44	(	(	PUNCT
taxlaw-8380	150	45	ctc	ctc	PROPN
taxlaw-8380	150	46	)	)	PUNCT
taxlaw-8380	150	47	.	.	PUNCT
taxlaw-8380	151	1	for	for	ADP
taxlaw-8380	151	2	those	those	DET
taxlaw-8380	151	3	workers	worker	NOUN
taxlaw-8380	151	4	,	,	PUNCT
taxlaw-8380	151	5	the	the	DET
taxlaw-8380	151	6	windfall	windfall	NOUN
taxlaw-8380	151	7	of	of	ADP
taxlaw-8380	151	8	the	the	DET
taxlaw-8380	151	9	refundable	refundable	ADJ
taxlaw-8380	151	10	credits	credit	NOUN
taxlaw-8380	151	11	will	will	AUX
taxlaw-8380	151	12	likely	likely	ADV
taxlaw-8380	151	13	erase	erase	VERB
taxlaw-8380	151	14	any	any	DET
taxlaw-8380	151	15	tax	tax	NOUN
taxlaw-8380	151	16	owed.30	owed.30	VERB
taxlaw-8380	151	17	the	the	DET
taxlaw-8380	151	18	eitc	eitc	NOUN
taxlaw-8380	151	19	is	be	AUX
taxlaw-8380	151	20	much	much	ADV
taxlaw-8380	151	21	more	more	ADV
taxlaw-8380	151	22	generous	generous	ADJ
taxlaw-8380	151	23	to	to	ADP
taxlaw-8380	151	24	families	family	NOUN
taxlaw-8380	151	25	with	with	ADP
taxlaw-8380	151	26	children	child	NOUN
taxlaw-8380	151	27	and	and	CCONJ
taxlaw-8380	151	28	the	the	DET
taxlaw-8380	151	29	ctc	ctc	NOUN
taxlaw-8380	151	30	is	be	AUX
taxlaw-8380	151	31	targeted	target	VERB
taxlaw-8380	151	32	only	only	ADV
taxlaw-8380	151	33	at	at	ADP
taxlaw-8380	151	34	filers	filer	NOUN
taxlaw-8380	151	35	claiming	claim	VERB
taxlaw-8380	151	36	children.31	children.31	NOUN
taxlaw-8380	151	37	while	while	SCONJ
taxlaw-8380	151	38	this	this	PRON
taxlaw-8380	151	39	might	might	AUX
taxlaw-8380	151	40	mute	mute	VERB
taxlaw-8380	151	41	the	the	DET
taxlaw-8380	151	42	distributive	distributive	ADJ
taxlaw-8380	151	43	effect	effect	NOUN
taxlaw-8380	151	44	of	of	ADP
taxlaw-8380	151	45	these	these	DET
taxlaw-8380	151	46	credits	credit	NOUN
taxlaw-8380	151	47	,	,	PUNCT
taxlaw-8380	151	48	it	it	PRON
taxlaw-8380	151	49	does	do	AUX
taxlaw-8380	151	50	mean	mean	VERB
taxlaw-8380	151	51	that	that	SCONJ
taxlaw-8380	151	52	for	for	ADP
taxlaw-8380	151	53	low	low	ADJ
taxlaw-8380	151	54	-	-	PUNCT
taxlaw-8380	151	55	income	income	NOUN
taxlaw-8380	151	56	families	family	NOUN
taxlaw-8380	151	57	who	who	PRON
taxlaw-8380	151	58	receive	receive	VERB
taxlaw-8380	151	59	these	these	DET
taxlaw-8380	151	60	benefits	benefit	NOUN
taxlaw-8380	151	61	,	,	PUNCT
taxlaw-8380	151	62	large	large	ADJ
taxlaw-8380	151	63	tax	tax	NOUN
taxlaw-8380	151	64	balances	balance	NOUN
taxlaw-8380	151	65	emerging	emerge	VERB
taxlaw-8380	151	66	suddenly	suddenly	ADV
taxlaw-8380	151	67	at	at	ADP
taxlaw-8380	151	68	the	the	DET
taxlaw-8380	151	69	end	end	NOUN
taxlaw-8380	151	70	of	of	ADP
taxlaw-8380	151	71	the	the	DET
taxlaw-8380	151	72	year	year	NOUN
taxlaw-8380	151	73	are	be	AUX
taxlaw-8380	151	74	relatively	relatively	ADV
taxlaw-8380	151	75	unusual	unusual	ADJ
taxlaw-8380	151	76	.	.	PUNCT
taxlaw-8380	152	1	workers	worker	NOUN
taxlaw-8380	152	2	who	who	PRON
taxlaw-8380	152	3	do	do	AUX
taxlaw-8380	152	4	not	not	PART
taxlaw-8380	152	5	claim	claim	VERB
taxlaw-8380	152	6	children	child	NOUN
taxlaw-8380	152	7	on	on	ADP
taxlaw-8380	152	8	their	their	PRON
taxlaw-8380	152	9	tax	tax	NOUN
taxlaw-8380	152	10	return	return	NOUN
taxlaw-8380	152	11	are	be	AUX
taxlaw-8380	152	12	left	leave	VERB
taxlaw-8380	152	13	without	without	ADP
taxlaw-8380	152	14	the	the	DET
taxlaw-8380	152	15	buffer	buffer	NOUN
taxlaw-8380	152	16	of	of	ADP
taxlaw-8380	152	17	these	these	DET
taxlaw-8380	152	18	refundable	refundable	ADJ
taxlaw-8380	152	19	credits	credit	NOUN
taxlaw-8380	152	20	.	.	PUNCT
taxlaw-8380	153	1	for	for	ADP
taxlaw-8380	153	2	single	single	ADJ
taxlaw-8380	153	3	filers	filer	NOUN
taxlaw-8380	153	4	with	with	ADP
taxlaw-8380	153	5	no	no	DET
taxlaw-8380	153	6	dependents	dependent	NOUN
taxlaw-8380	153	7	,	,	PUNCT
taxlaw-8380	153	8	the	the	DET
taxlaw-8380	153	9	eitc	eitc	NOUN
taxlaw-8380	153	10	pays	pay	VERB
taxlaw-8380	153	11	out	out	ADP
taxlaw-8380	153	12	a	a	DET
taxlaw-8380	153	13	maximum	maximum	NOUN
taxlaw-8380	153	14	of	of	ADP
taxlaw-8380	153	15	$	$	SYM
taxlaw-8380	153	16	538	538	NUM
taxlaw-8380	153	17	and	and	CCONJ
taxlaw-8380	153	18	phases	phase	NOUN
taxlaw-8380	153	19	out	out	ADP
taxlaw-8380	153	20	at	at	ADP
taxlaw-8380	153	21	$	$	SYM
taxlaw-8380	153	22	15,820	15,820	NUM
taxlaw-8380	153	23	of	of	ADP
taxlaw-8380	153	24	income.32	income.32	PROPN
taxlaw-8380	153	25	single	single	ADJ
taxlaw-8380	153	26	filers	filer	NOUN
taxlaw-8380	153	27	benefitted	benefit	VERB
taxlaw-8380	153	28	from	from	ADP
taxlaw-8380	153	29	the	the	DET
taxlaw-8380	153	30	tradeoff	tradeoff	NOUN
taxlaw-8380	153	31	in	in	ADP
taxlaw-8380	153	32	the	the	DET
taxlaw-8380	153	33	2017	2017	NUM
taxlaw-8380	153	34	tax	tax	NOUN
taxlaw-8380	153	35	reform	reform	NOUN
taxlaw-8380	153	36	law	law	NOUN
taxlaw-8380	153	37	due	due	ADP
taxlaw-8380	153	38	to	to	ADP
taxlaw-8380	153	39	the	the	DET
taxlaw-8380	153	40	increase	increase	NOUN
taxlaw-8380	153	41	in	in	ADP
taxlaw-8380	153	42	the	the	DET
taxlaw-8380	153	43	standard	standard	ADJ
taxlaw-8380	153	44	deduction	deduction	NOUN
taxlaw-8380	153	45	at	at	ADP
taxlaw-8380	153	46	the	the	DET
taxlaw-8380	153	47	expense	expense	NOUN
taxlaw-8380	153	48	of	of	ADP
taxlaw-8380	153	49	the	the	DET
taxlaw-8380	153	50	elimination	elimination	NOUN
taxlaw-8380	153	51	of	of	ADP
taxlaw-8380	153	52	personal	personal	ADJ
taxlaw-8380	153	53	exemptions	exemption	NOUN
taxlaw-8380	153	54	,	,	PUNCT
taxlaw-8380	153	55	which	which	PRON
taxlaw-8380	153	56	likely	likely	ADV
taxlaw-8380	153	57	helped	help	VERB
taxlaw-8380	153	58	to	to	PART
taxlaw-8380	153	59	reduce	reduce	VERB
taxlaw-8380	153	60	the	the	DET
taxlaw-8380	153	61	surprise	surprise	NOUN
taxlaw-8380	153	62	tax	tax	NOUN
taxlaw-8380	153	63	bills	bill	NOUN
taxlaw-8380	153	64	due	due	ADJ
taxlaw-8380	153	65	for	for	ADP
taxlaw-8380	153	66	very	very	ADV
taxlaw-8380	153	67	low	low	ADJ
taxlaw-8380	153	68	wage	wage	NOUN
taxlaw-8380	153	69	workers	worker	NOUN
taxlaw-8380	153	70	by	by	ADP
taxlaw-8380	153	71	increasing	increase	VERB
taxlaw-8380	153	72	their	their	PRON
taxlaw-8380	153	73	tax	tax	NOUN
taxlaw-8380	153	74	-	-	PUNCT
taxlaw-8380	153	75	free	free	ADJ
taxlaw-8380	153	76	threshold	threshold	NOUN
taxlaw-8380	153	77	.	.	PUNCT
taxlaw-8380	154	1	however	however	ADV
taxlaw-8380	154	2	,	,	PUNCT
taxlaw-8380	154	3	for	for	ADP
taxlaw-8380	154	4	low	low	ADJ
taxlaw-8380	154	5	wage	wage	NOUN
taxlaw-8380	154	6	workers	worker	NOUN
taxlaw-8380	154	7	in	in	ADP
taxlaw-8380	154	8	the	the	DET
taxlaw-8380	154	9	$	$	SYM
taxlaw-8380	154	10	20,000	20,000	NUM
taxlaw-8380	154	11	to	to	PART
taxlaw-8380	154	12	$	$	SYM
taxlaw-8380	154	13	40,000	40,000	NUM
taxlaw-8380	154	14	annual	annual	ADJ
taxlaw-8380	154	15	gross	gross	ADJ
taxlaw-8380	154	16	income	income	NOUN
taxlaw-8380	154	17	range	range	NOUN
taxlaw-8380	154	18	,	,	PUNCT
taxlaw-8380	154	19	the	the	DET
taxlaw-8380	154	20	2017	2017	NUM
taxlaw-8380	154	21	tax	tax	NOUN
taxlaw-8380	154	22	law	law	NOUN
taxlaw-8380	154	23	only	only	ADV
taxlaw-8380	154	24	benefitted	benefit	VERB
taxlaw-8380	154	25	them	they	PRON
taxlaw-8380	154	26	to	to	ADP
taxlaw-8380	154	27	the	the	DET
taxlaw-8380	154	28	tune	tune	NOUN
taxlaw-8380	154	29	of	of	ADP
taxlaw-8380	154	30	$	$	SYM
taxlaw-8380	154	31	180	180	NUM
taxlaw-8380	154	32	to	to	PART
taxlaw-8380	154	33	$	$	SYM
taxlaw-8380	154	34	360	360	NUM
taxlaw-8380	154	35	in	in	ADP
taxlaw-8380	154	36	reduced	reduced	ADJ
taxlaw-8380	154	37	taxes	taxis	NOUN
taxlaw-8380	154	38	,	,	PUNCT
taxlaw-8380	154	39	an	an	DET
taxlaw-8380	154	40	increase	increase	NOUN
taxlaw-8380	154	41	28	28	NUM
taxlaw-8380	154	42	ann	ann	PROPN
taxlaw-8380	154	43	carrns	carrn	NOUN
taxlaw-8380	154	44	,	,	PUNCT
taxlaw-8380	154	45	check	check	VERB
taxlaw-8380	154	46	out	out	ADP
taxlaw-8380	154	47	the	the	DET
taxlaw-8380	154	48	new	new	ADJ
taxlaw-8380	154	49	w-4	w-4	NOUN
taxlaw-8380	154	50	tax	tax	NOUN
taxlaw-8380	154	51	withholding	withholding	NOUN
taxlaw-8380	154	52	form	form	NOUN
taxlaw-8380	154	53	.	.	PUNCT
taxlaw-8380	155	1	really	really	ADV
taxlaw-8380	155	2	.	.	PUNCT
taxlaw-8380	155	3	,	,	PUNCT
taxlaw-8380	155	4	n.y	n.y	PROPN
taxlaw-8380	155	5	.	.	PROPN
taxlaw-8380	155	6	times	times	PROPN
taxlaw-8380	155	7	(	(	PUNCT
taxlaw-8380	155	8	dec	dec	PROPN
taxlaw-8380	155	9	.	.	PROPN
taxlaw-8380	155	10	13	13	NUM
taxlaw-8380	155	11	,	,	PUNCT
taxlaw-8380	155	12	2019	2019	NUM
taxlaw-8380	155	13	)	)	PUNCT
taxlaw-8380	155	14	,	,	PUNCT
taxlaw-8380	155	15	https://www.nytimes.com/2019/12/13/your-money/new-w-4-form.html	https://www.nytimes.com/2019/12/13/your-money/new-w-4-form.html	PROPN
taxlaw-8380	156	1	[	[	X
taxlaw-8380	156	2	https://perma.cc/7ykt-cbbp	https://perma.cc/7ykt-cbbp	X
taxlaw-8380	156	3	]	]	X
taxlaw-8380	156	4	.	.	PUNCT
taxlaw-8380	157	1	29	29	NUM
taxlaw-8380	157	2	see	see	VERB
taxlaw-8380	157	3	social	social	ADJ
taxlaw-8380	157	4	policy	policy	NOUN
taxlaw-8380	157	5	and	and	CCONJ
taxlaw-8380	157	6	the	the	DET
taxlaw-8380	157	7	tax	tax	NOUN
taxlaw-8380	157	8	system	system	NOUN
taxlaw-8380	157	9	,	,	PUNCT
taxlaw-8380	157	10	urban	urban	PROPN
taxlaw-8380	157	11	institute	institute	PROPN
taxlaw-8380	157	12	4	4	NUM
taxlaw-8380	157	13	(	(	PUNCT
taxlaw-8380	157	14	june	june	PROPN
taxlaw-8380	157	15	21	21	NUM
taxlaw-8380	157	16	,	,	PUNCT
taxlaw-8380	157	17	2001	2001	NUM
taxlaw-8380	157	18	)	)	PUNCT
taxlaw-8380	157	19	,	,	PUNCT
taxlaw-8380	157	20	https://www.urban.org/sites/default/files/publication/59926/310418-social-policy-and-the-tax-system.pdf	https://www.urban.org/sites/default/files/publication/59926/310418-social-policy-and-the-tax-system.pdf	NOUN
taxlaw-8380	158	1	[	[	X
taxlaw-8380	158	2	https://perma.cc/fg3s-qecy	https://perma.cc/fg3s-qecy	X
taxlaw-8380	158	3	]	]	X
taxlaw-8380	158	4	;	;	PUNCT
taxlaw-8380	158	5	adriene	adriene	PROPN
taxlaw-8380	158	6	hill	hill	PROPN
taxlaw-8380	158	7	,	,	PUNCT
taxlaw-8380	158	8	why	why	SCONJ
taxlaw-8380	158	9	so	so	ADV
taxlaw-8380	158	10	much	much	ADJ
taxlaw-8380	158	11	of	of	ADP
taxlaw-8380	158	12	the	the	DET
taxlaw-8380	158	13	u.s	u.s	PROPN
taxlaw-8380	158	14	.	.	PROPN
taxlaw-8380	158	15	tax	tax	PROPN
taxlaw-8380	158	16	code	code	NOUN
taxlaw-8380	158	17	is	be	AUX
taxlaw-8380	158	18	social	social	ADJ
taxlaw-8380	158	19	policy	policy	NOUN
taxlaw-8380	158	20	,	,	PUNCT
taxlaw-8380	158	21	marketplace	marketplace	NOUN
taxlaw-8380	158	22	(	(	PUNCT
taxlaw-8380	158	23	oct	oct	PROPN
taxlaw-8380	158	24	.	.	PROPN
taxlaw-8380	158	25	2	2	NUM
taxlaw-8380	158	26	,	,	PUNCT
taxlaw-8380	158	27	2017	2017	NUM
taxlaw-8380	158	28	)	)	PUNCT
taxlaw-8380	158	29	,	,	PUNCT
taxlaw-8380	158	30	https://www.marketplace.org/2017/10/02/why-so-much-us-tax-code-socialpolicy-0/	https://www.marketplace.org/2017/10/02/why-so-much-us-tax-code-socialpolicy-0/	VERB
taxlaw-8380	158	31	[	[	X
taxlaw-8380	158	32	https://perma.cc/7aq9-cgpk	https://perma.cc/7aq9-cgpk	X
taxlaw-8380	158	33	]	]	X
taxlaw-8380	158	34	.	.	PUNCT
taxlaw-8380	159	1	30	30	NUM
taxlaw-8380	159	2	see	see	VERB
taxlaw-8380	159	3	infra	infra	NOUN
taxlaw-8380	159	4	table	table	NOUN
taxlaw-8380	159	5	3	3	NUM
taxlaw-8380	159	6	:	:	PUNCT
taxlaw-8380	159	7	taxpayer	taxpayer	PROPN
taxlaw-8380	159	8	1a	1a	PROPN
taxlaw-8380	159	9	&	&	CCONJ
taxlaw-8380	159	10	table	table	PROPN
taxlaw-8380	159	11	5	5	NUM
taxlaw-8380	159	12	:	:	PUNCT
taxlaw-8380	159	13	taxpayer	taxpayer	NOUN
taxlaw-8380	159	14	2a	2a	NUM
taxlaw-8380	159	15	.	.	PUNCT
taxlaw-8380	160	1	31	31	NUM
taxlaw-8380	160	2	thomas	thomas	PROPN
taxlaw-8380	160	3	l.	l.	PROPN
taxlaw-8380	160	4	hungerford	hungerford	PROPN
taxlaw-8380	160	5	&	&	CCONJ
taxlaw-8380	160	6	rebecca	rebecca	PROPN
taxlaw-8380	160	7	thiess	thiess	PROPN
taxlaw-8380	160	8	,	,	PUNCT
taxlaw-8380	160	9	the	the	DET
taxlaw-8380	160	10	earned	earn	VERB
taxlaw-8380	160	11	income	income	NOUN
taxlaw-8380	160	12	tax	tax	NOUN
taxlaw-8380	160	13	credit	credit	NOUN
taxlaw-8380	160	14	and	and	CCONJ
taxlaw-8380	160	15	the	the	DET
taxlaw-8380	160	16	child	child	NOUN
taxlaw-8380	160	17	tax	tax	NOUN
taxlaw-8380	160	18	credit	credit	NOUN
taxlaw-8380	160	19	,	,	PUNCT
taxlaw-8380	160	20	econ	econ	PROPN
taxlaw-8380	160	21	.	.	PUNCT
taxlaw-8380	160	22	pol’y	pol’y	NOUN
taxlaw-8380	160	23	inst	inst	NOUN
taxlaw-8380	160	24	.	.	PROPN
taxlaw-8380	160	25	2	2	NUM
taxlaw-8380	160	26	-	-	SYM
taxlaw-8380	160	27	3	3	NUM
taxlaw-8380	160	28	(	(	PUNCT
taxlaw-8380	160	29	sept	sept	PROPN
taxlaw-8380	160	30	.	.	PROPN
taxlaw-8380	160	31	25	25	NUM
taxlaw-8380	160	32	,	,	PUNCT
taxlaw-8380	160	33	2013	2013	NUM
taxlaw-8380	160	34	)	)	PUNCT
taxlaw-8380	160	35	,	,	PUNCT
taxlaw-8380	160	36	https://files.epi.org/2013/the-earned-income-tax-credit.pdf	https://files.epi.org/2013/the-earned-income-tax-credit.pdf	X
taxlaw-8380	160	37	[	[	X
taxlaw-8380	160	38	https://perma.cc/xp82-wyw5	https://perma.cc/xp82-wyw5	NOUN
taxlaw-8380	160	39	]	]	PUNCT
taxlaw-8380	160	40	.	.	PUNCT
taxlaw-8380	161	1	32	32	NUM
taxlaw-8380	161	2	earned	earn	VERB
taxlaw-8380	161	3	income	income	NOUN
taxlaw-8380	161	4	and	and	CCONJ
taxlaw-8380	161	5	earned	earn	VERB
taxlaw-8380	161	6	income	income	NOUN
taxlaw-8380	161	7	tax	tax	NOUN
taxlaw-8380	161	8	credit	credit	NOUN
taxlaw-8380	161	9	(	(	PUNCT
taxlaw-8380	161	10	eitc	eitc	NOUN
taxlaw-8380	161	11	)	)	PUNCT
taxlaw-8380	161	12	tables	table	NOUN
taxlaw-8380	161	13	,	,	PUNCT
taxlaw-8380	161	14	irs	irs	PROPN
taxlaw-8380	161	15	(	(	PUNCT
taxlaw-8380	161	16	feb	feb	PROPN
taxlaw-8380	161	17	.	.	PROPN
taxlaw-8380	161	18	3	3	NUM
taxlaw-8380	161	19	,	,	PUNCT
taxlaw-8380	161	20	2021	2021	NUM
taxlaw-8380	161	21	)	)	PUNCT
taxlaw-8380	161	22	,	,	PUNCT
taxlaw-8380	161	23	https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-tax-creditincome-limits-and-maximum-credit-amounts	https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-tax-creditincome-limits-and-maximum-credit-amount	VERB
taxlaw-8380	162	1	[	[	X
taxlaw-8380	162	2	https://perma.cc/j6ss-yp44	https://perma.cc/j6ss-yp44	X
taxlaw-8380	162	3	]	]	PUNCT
taxlaw-8380	162	4	.	.	PROPN
taxlaw-8380	162	5	2	2	NUM
taxlaw-8380	162	6	columbia	columbia	PROPN
taxlaw-8380	162	7	journal	journal	NOUN
taxlaw-8380	162	8	of	of	ADP
taxlaw-8380	162	9	tax	tax	NOUN
taxlaw-8380	162	10	law	law	NOUN
taxlaw-8380	163	1	[	[	X
taxlaw-8380	163	2	vol	vol	NOUN
taxlaw-8380	163	3	.	.	PUNCT
taxlaw-8380	163	4	12:172	12:172	NUM
taxlaw-8380	163	5	of	of	ADP
taxlaw-8380	163	6	less	less	ADJ
taxlaw-8380	163	7	than	than	ADP
taxlaw-8380	163	8	1	1	NUM
taxlaw-8380	163	9	percent	percent	NOUN
taxlaw-8380	163	10	in	in	ADP
taxlaw-8380	163	11	net	net	ADJ
taxlaw-8380	163	12	income.33	income.33	ADJ
taxlaw-8380	163	13	small	small	ADJ
taxlaw-8380	163	14	increases	increase	NOUN
taxlaw-8380	163	15	in	in	ADP
taxlaw-8380	163	16	income	income	NOUN
taxlaw-8380	163	17	from	from	ADP
taxlaw-8380	163	18	multiple	multiple	ADJ
taxlaw-8380	163	19	sources	source	NOUN
taxlaw-8380	163	20	or	or	CCONJ
taxlaw-8380	163	21	a	a	DET
taxlaw-8380	163	22	change	change	NOUN
taxlaw-8380	163	23	in	in	ADP
taxlaw-8380	163	24	the	the	DET
taxlaw-8380	163	25	type	type	NOUN
taxlaw-8380	163	26	of	of	ADP
taxlaw-8380	163	27	income	income	NOUN
taxlaw-8380	163	28	,	,	PUNCT
taxlaw-8380	163	29	from	from	ADP
taxlaw-8380	163	30	wage	wage	NOUN
taxlaw-8380	163	31	to	to	ADP
taxlaw-8380	163	32	independent	independent	ADJ
taxlaw-8380	163	33	contractor	contractor	NOUN
taxlaw-8380	163	34	income	income	NOUN
taxlaw-8380	163	35	,	,	PUNCT
taxlaw-8380	163	36	is	be	AUX
taxlaw-8380	163	37	likely	likely	ADJ
taxlaw-8380	163	38	to	to	PART
taxlaw-8380	163	39	have	have	VERB
taxlaw-8380	163	40	a	a	DET
taxlaw-8380	163	41	large	large	ADJ
taxlaw-8380	163	42	impact	impact	NOUN
taxlaw-8380	163	43	on	on	ADP
taxlaw-8380	163	44	the	the	DET
taxlaw-8380	163	45	tax	tax	NOUN
taxlaw-8380	163	46	burden	burden	NOUN
taxlaw-8380	163	47	of	of	ADP
taxlaw-8380	163	48	these	these	DET
taxlaw-8380	163	49	workers.34	workers.34	NOUN
taxlaw-8380	163	50	this	this	PRON
taxlaw-8380	163	51	is	be	AUX
taxlaw-8380	163	52	especially	especially	ADV
taxlaw-8380	163	53	true	true	ADJ
taxlaw-8380	163	54	for	for	ADP
taxlaw-8380	163	55	lowincome	lowincome	NOUN
taxlaw-8380	163	56	filers	filer	NOUN
taxlaw-8380	163	57	for	for	ADP
taxlaw-8380	163	58	whom	whom	PRON
taxlaw-8380	163	59	payroll	payroll	NOUN
taxlaw-8380	163	60	taxes	taxis	NOUN
taxlaw-8380	163	61	account	account	VERB
taxlaw-8380	163	62	for	for	ADP
taxlaw-8380	163	63	7.65	7.65	NUM
taxlaw-8380	163	64	percent	percent	NOUN
taxlaw-8380	163	65	of	of	ADP
taxlaw-8380	163	66	income,35	income,35	NOUN
taxlaw-8380	163	67	a	a	DET
taxlaw-8380	163	68	much	much	ADV
taxlaw-8380	163	69	higher	high	ADJ
taxlaw-8380	163	70	percentage	percentage	NOUN
taxlaw-8380	163	71	of	of	ADP
taxlaw-8380	163	72	their	their	PRON
taxlaw-8380	163	73	total	total	ADJ
taxlaw-8380	163	74	tax	tax	NOUN
taxlaw-8380	163	75	bill	bill	NOUN
taxlaw-8380	163	76	relative	relative	ADJ
taxlaw-8380	163	77	to	to	ADP
taxlaw-8380	163	78	those	those	PRON
taxlaw-8380	163	79	in	in	ADP
taxlaw-8380	163	80	higher	high	ADJ
taxlaw-8380	163	81	income	income	NOUN
taxlaw-8380	163	82	brackets	bracket	NOUN
taxlaw-8380	163	83	.	.	PUNCT
taxlaw-8380	164	1	head	head	NOUN
taxlaw-8380	164	2	of	of	ADP
taxlaw-8380	164	3	household	household	NOUN
taxlaw-8380	164	4	filers	filer	NOUN
taxlaw-8380	164	5	present	present	VERB
taxlaw-8380	164	6	a	a	DET
taxlaw-8380	164	7	peculiar	peculiar	ADJ
taxlaw-8380	164	8	subset	subset	NOUN
taxlaw-8380	164	9	of	of	ADP
taxlaw-8380	164	10	the	the	DET
taxlaw-8380	164	11	above	above	ADJ
taxlaw-8380	164	12	group	group	NOUN
taxlaw-8380	164	13	.	.	PUNCT
taxlaw-8380	165	1	although	although	SCONJ
taxlaw-8380	165	2	this	this	DET
taxlaw-8380	165	3	group	group	NOUN
taxlaw-8380	165	4	benefits	benefit	VERB
taxlaw-8380	165	5	from	from	ADP
taxlaw-8380	165	6	the	the	DET
taxlaw-8380	165	7	eitc	eitc	NOUN
taxlaw-8380	165	8	and	and	CCONJ
taxlaw-8380	165	9	ctc	ctc	PROPN
taxlaw-8380	165	10	benefits	benefit	NOUN
taxlaw-8380	165	11	while	while	SCONJ
taxlaw-8380	165	12	they	they	PRON
taxlaw-8380	165	13	have	have	VERB
taxlaw-8380	165	14	minor	minor	ADJ
taxlaw-8380	165	15	children	child	NOUN
taxlaw-8380	165	16	,	,	PUNCT
taxlaw-8380	165	17	those	those	DET
taxlaw-8380	165	18	benefits	benefit	NOUN
taxlaw-8380	165	19	evaporate	evaporate	VERB
taxlaw-8380	165	20	when	when	SCONJ
taxlaw-8380	165	21	their	their	PRON
taxlaw-8380	165	22	dependents	dependent	NOUN
taxlaw-8380	165	23	age	age	VERB
taxlaw-8380	165	24	out	out	ADP
taxlaw-8380	165	25	of	of	ADP
taxlaw-8380	165	26	eligibility	eligibility	NOUN
taxlaw-8380	165	27	.	.	PUNCT
taxlaw-8380	166	1	unlike	unlike	ADP
taxlaw-8380	166	2	married	married	ADJ
taxlaw-8380	166	3	couples	couple	NOUN
taxlaw-8380	166	4	filing	file	VERB
taxlaw-8380	166	5	jointly	jointly	ADV
taxlaw-8380	166	6	,	,	PUNCT
taxlaw-8380	166	7	head	head	NOUN
taxlaw-8380	166	8	of	of	ADP
taxlaw-8380	166	9	household	household	NOUN
taxlaw-8380	166	10	filers	filer	NOUN
taxlaw-8380	166	11	lose	lose	VERB
taxlaw-8380	166	12	their	their	PRON
taxlaw-8380	166	13	tax	tax	NOUN
taxlaw-8380	166	14	-	-	PUNCT
taxlaw-8380	166	15	preferred	prefer	VERB
taxlaw-8380	166	16	filing	filing	NOUN
taxlaw-8380	166	17	status	status	NOUN
taxlaw-8380	166	18	,	,	PUNCT
taxlaw-8380	166	19	which	which	PRON
taxlaw-8380	166	20	creates	create	VERB
taxlaw-8380	166	21	a	a	DET
taxlaw-8380	166	22	simultaneous	simultaneous	ADJ
taxlaw-8380	166	23	drop	drop	NOUN
taxlaw-8380	166	24	in	in	ADP
taxlaw-8380	166	25	tax	tax	NOUN
taxlaw-8380	166	26	-	-	PUNCT
taxlaw-8380	166	27	free	free	ADJ
taxlaw-8380	166	28	income	income	NOUN
taxlaw-8380	166	29	of	of	ADP
taxlaw-8380	166	30	nearly	nearly	ADV
taxlaw-8380	166	31	a	a	PRON
taxlaw-8380	166	32	third	third	ADJ
taxlaw-8380	166	33	,	,	PUNCT
taxlaw-8380	166	34	at	at	ADP
taxlaw-8380	166	35	the	the	DET
taxlaw-8380	166	36	same	same	ADJ
taxlaw-8380	166	37	time	time	NOUN
taxlaw-8380	166	38	that	that	PRON
taxlaw-8380	166	39	their	their	PRON
taxlaw-8380	166	40	eligibility	eligibility	NOUN
taxlaw-8380	166	41	for	for	ADP
taxlaw-8380	166	42	credits	credit	NOUN
taxlaw-8380	166	43	disappears	disappear	VERB
taxlaw-8380	166	44	.	.	PUNCT
taxlaw-8380	167	1	while	while	SCONJ
taxlaw-8380	167	2	many	many	ADJ
taxlaw-8380	167	3	filers	filer	NOUN
taxlaw-8380	167	4	are	be	AUX
taxlaw-8380	167	5	aware	aware	ADJ
taxlaw-8380	167	6	that	that	SCONJ
taxlaw-8380	167	7	their	their	PRON
taxlaw-8380	167	8	eitc	eitc	NOUN
taxlaw-8380	167	9	and	and	CCONJ
taxlaw-8380	167	10	ctc	ctc	NOUN
taxlaw-8380	167	11	benefits	benefit	NOUN
taxlaw-8380	167	12	will	will	AUX
taxlaw-8380	167	13	be	be	AUX
taxlaw-8380	167	14	reduced	reduce	VERB
taxlaw-8380	167	15	or	or	CCONJ
taxlaw-8380	167	16	eliminated	eliminate	VERB
taxlaw-8380	167	17	when	when	SCONJ
taxlaw-8380	167	18	their	their	PRON
taxlaw-8380	167	19	children	child	NOUN
taxlaw-8380	167	20	grow	grow	VERB
taxlaw-8380	167	21	up	up	ADP
taxlaw-8380	167	22	,	,	PUNCT
taxlaw-8380	167	23	few	few	ADJ
taxlaw-8380	167	24	are	be	AUX
taxlaw-8380	167	25	aware	aware	ADJ
taxlaw-8380	167	26	of	of	ADP
taxlaw-8380	167	27	how	how	SCONJ
taxlaw-8380	167	28	the	the	DET
taxlaw-8380	167	29	change	change	NOUN
taxlaw-8380	167	30	in	in	ADP
taxlaw-8380	167	31	filing	filing	NOUN
taxlaw-8380	167	32	status	status	NOUN
taxlaw-8380	167	33	will	will	AUX
taxlaw-8380	167	34	impact	impact	VERB
taxlaw-8380	167	35	their	their	PRON
taxlaw-8380	167	36	income	income	NOUN
taxlaw-8380	167	37	.	.	PUNCT
taxlaw-8380	168	1	yet	yet	ADV
taxlaw-8380	168	2	,	,	PUNCT
taxlaw-8380	168	3	the	the	DET
taxlaw-8380	168	4	irs	irs	PROPN
taxlaw-8380	168	5	does	do	VERB
taxlaw-8380	168	6	no	no	DET
taxlaw-8380	168	7	outreach	outreach	NOUN
taxlaw-8380	168	8	regarding	regard	VERB
taxlaw-8380	168	9	the	the	DET
taxlaw-8380	168	10	impact	impact	NOUN
taxlaw-8380	168	11	of	of	ADP
taxlaw-8380	168	12	the	the	DET
taxlaw-8380	168	13	change	change	NOUN
taxlaw-8380	168	14	in	in	ADP
taxlaw-8380	168	15	status	status	NOUN
taxlaw-8380	168	16	and	and	CCONJ
taxlaw-8380	168	17	only	only	ADV
taxlaw-8380	168	18	warns	warn	VERB
taxlaw-8380	168	19	taxpayers	taxpayer	NOUN
taxlaw-8380	168	20	of	of	ADP
taxlaw-8380	168	21	the	the	DET
taxlaw-8380	168	22	ramifications	ramification	NOUN
taxlaw-8380	168	23	of	of	ADP
taxlaw-8380	168	24	the	the	DET
taxlaw-8380	168	25	reduction	reduction	NOUN
taxlaw-8380	168	26	or	or	CCONJ
taxlaw-8380	168	27	elimination	elimination	NOUN
taxlaw-8380	168	28	of	of	ADP
taxlaw-8380	168	29	eitc	eitc	NOUN
taxlaw-8380	168	30	and	and	CCONJ
taxlaw-8380	168	31	ctc	ctc	PROPN
taxlaw-8380	168	32	benefits.36	benefits.36	VERB
taxlaw-8380	168	33	a	a	DET
taxlaw-8380	168	34	mere	mere	ADJ
taxlaw-8380	168	35	change	change	NOUN
taxlaw-8380	168	36	in	in	ADP
taxlaw-8380	168	37	filing	file	VERB
taxlaw-8380	168	38	status	status	NOUN
taxlaw-8380	168	39	,	,	PUNCT
taxlaw-8380	168	40	which	which	PRON
taxlaw-8380	168	41	amounts	amount	VERB
taxlaw-8380	168	42	to	to	ADP
taxlaw-8380	168	43	a	a	DET
taxlaw-8380	168	44	$	$	SYM
taxlaw-8380	168	45	6,250	6,250	NUM
taxlaw-8380	168	46	decline	decline	NOUN
taxlaw-8380	168	47	in	in	ADP
taxlaw-8380	168	48	tax	tax	NOUN
taxlaw-8380	168	49	-	-	PUNCT
taxlaw-8380	168	50	free	free	ADJ
taxlaw-8380	168	51	income	income	NOUN
taxlaw-8380	168	52	,	,	PUNCT
taxlaw-8380	168	53	can	can	AUX
taxlaw-8380	168	54	increase	increase	VERB
taxlaw-8380	168	55	a	a	DET
taxlaw-8380	168	56	taxpayer	taxpayer	NOUN
taxlaw-8380	168	57	’s	’s	PART
taxlaw-8380	168	58	tax	tax	NOUN
taxlaw-8380	168	59	owed	owe	VERB
taxlaw-8380	168	60	by	by	ADP
taxlaw-8380	168	61	$	$	SYM
taxlaw-8380	168	62	625	625	NUM
taxlaw-8380	168	63	to	to	PART
taxlaw-8380	168	64	$	$	SYM
taxlaw-8380	168	65	1,375	1,375	NUM
taxlaw-8380	168	66	for	for	ADP
taxlaw-8380	168	67	those	those	PRON
taxlaw-8380	168	68	in	in	ADP
taxlaw-8380	168	69	the	the	DET
taxlaw-8380	168	70	first	first	ADJ
taxlaw-8380	168	71	three	three	NUM
taxlaw-8380	168	72	tax	tax	NOUN
taxlaw-8380	168	73	brackets	bracket	NOUN
taxlaw-8380	168	74	(	(	PUNCT
taxlaw-8380	168	75	up	up	ADP
taxlaw-8380	168	76	to	to	ADP
taxlaw-8380	168	77	over	over	ADP
taxlaw-8380	168	78	$	$	SYM
taxlaw-8380	168	79	97,000	97,000	NUM
taxlaw-8380	168	80	in	in	ADP
taxlaw-8380	168	81	annual	annual	ADJ
taxlaw-8380	168	82	income).37	income).37	PROPN
taxlaw-8380	168	83	table	table	NOUN
taxlaw-8380	168	84	1	1	NUM
taxlaw-8380	168	85	:	:	SYM
taxlaw-8380	168	86	2020	2020	NUM
taxlaw-8380	168	87	income	income	NOUN
taxlaw-8380	168	88	tax	tax	NOUN
taxlaw-8380	168	89	brackets38	brackets38	NOUN
taxlaw-8380	168	90	rate	rate	NOUN
taxlaw-8380	168	91	for	for	ADP
taxlaw-8380	168	92	single	single	ADJ
taxlaw-8380	168	93	individuals	individual	NOUN
taxlaw-8380	168	94	,	,	PUNCT
taxlaw-8380	168	95	taxable	taxable	ADJ
taxlaw-8380	168	96	income	income	NOUN
taxlaw-8380	168	97	over	over	ADP
taxlaw-8380	168	98	for	for	ADP
taxlaw-8380	168	99	married	married	ADJ
taxlaw-8380	168	100	individuals	individual	NOUN
taxlaw-8380	168	101	filing	file	VERB
taxlaw-8380	168	102	joint	joint	ADJ
taxlaw-8380	168	103	returns	return	NOUN
taxlaw-8380	168	104	,	,	PUNCT
taxlaw-8380	168	105	taxable	taxable	ADJ
taxlaw-8380	168	106	income	income	NOUN
taxlaw-8380	168	107	over	over	ADP
taxlaw-8380	168	108	for	for	ADP
taxlaw-8380	168	109	heads	head	NOUN
taxlaw-8380	168	110	of	of	ADP
taxlaw-8380	168	111	households	household	NOUN
taxlaw-8380	168	112	,	,	PUNCT
taxlaw-8380	168	113	taxable	taxable	ADJ
taxlaw-8380	168	114	income	income	NOUN
taxlaw-8380	168	115	over	over	ADP
taxlaw-8380	168	116	10	10	NUM
taxlaw-8380	168	117	%	%	NOUN
taxlaw-8380	168	118	$	$	SYM
taxlaw-8380	168	119	0	0	NUM
taxlaw-8380	168	120	$	$	SYM
taxlaw-8380	168	121	0	0	NUM
taxlaw-8380	168	122	$	$	SYM
taxlaw-8380	168	123	0	0	NUM
taxlaw-8380	168	124	12	12	NUM
taxlaw-8380	168	125	%	%	NOUN
taxlaw-8380	168	126	$	$	SYM
taxlaw-8380	168	127	9,875	9,875	NUM
taxlaw-8380	168	128	$	$	SYM
taxlaw-8380	168	129	19,750	19,750	NUM
taxlaw-8380	168	130	$	$	SYM
taxlaw-8380	168	131	14,100	14,100	NUM
taxlaw-8380	168	132	22	22	NUM
taxlaw-8380	168	133	%	%	NOUN
taxlaw-8380	168	134	$	$	SYM
taxlaw-8380	168	135	40,125	40,125	NUM
taxlaw-8380	168	136	$	$	SYM
taxlaw-8380	168	137	80,250	80,250	NUM
taxlaw-8380	168	138	$	$	SYM
taxlaw-8380	168	139	53,700	53,700	NUM
taxlaw-8380	168	140	24	24	NUM
taxlaw-8380	168	141	%	%	NOUN
taxlaw-8380	168	142	$	$	SYM
taxlaw-8380	168	143	85,525	85,525	NUM
taxlaw-8380	168	144	$	$	SYM
taxlaw-8380	168	145	171,050	171,050	NUM
taxlaw-8380	168	146	$	$	SYM
taxlaw-8380	168	147	85,500	85,500	NUM
taxlaw-8380	168	148	32	32	NUM
taxlaw-8380	168	149	%	%	NOUN
taxlaw-8380	168	150	$	$	SYM
taxlaw-8380	168	151	163,300	163,300	NUM
taxlaw-8380	168	152	$	$	SYM
taxlaw-8380	168	153	326,600	326,600	NUM
taxlaw-8380	168	154	$	$	SYM
taxlaw-8380	168	155	163,300	163,300	NUM
taxlaw-8380	168	156	35	35	NUM
taxlaw-8380	168	157	%	%	NOUN
taxlaw-8380	168	158	$	$	SYM
taxlaw-8380	168	159	207,350	207,350	NUM
taxlaw-8380	168	160	$	$	SYM
taxlaw-8380	168	161	414,700	414,700	NUM
taxlaw-8380	168	162	$	$	SYM
taxlaw-8380	168	163	207,350	207,350	NUM
taxlaw-8380	168	164	37	37	NUM
taxlaw-8380	168	165	%	%	NOUN
taxlaw-8380	168	166	$	$	SYM
taxlaw-8380	168	167	518,400	518,400	NUM
taxlaw-8380	168	168	$	$	SYM
taxlaw-8380	168	169	622,050	622,050	NUM
taxlaw-8380	168	170	$	$	SYM
taxlaw-8380	168	171	518,400	518,400	NUM
taxlaw-8380	168	172	33	33	NUM
taxlaw-8380	168	173	danielle	danielle	PROPN
taxlaw-8380	168	174	kurtzleben	kurtzleben	PROPN
taxlaw-8380	168	175	,	,	PUNCT
taxlaw-8380	168	176	charts	chart	NOUN
taxlaw-8380	168	177	:	:	PUNCT
taxlaw-8380	168	178	see	see	VERB
taxlaw-8380	168	179	how	how	SCONJ
taxlaw-8380	168	180	much	much	ADJ
taxlaw-8380	168	181	of	of	ADP
taxlaw-8380	168	182	gop	gop	PROPN
taxlaw-8380	168	183	tax	tax	NOUN
taxlaw-8380	168	184	cuts	cut	NOUN
taxlaw-8380	168	185	will	will	AUX
taxlaw-8380	168	186	go	go	VERB
taxlaw-8380	168	187	to	to	ADP
taxlaw-8380	168	188	the	the	DET
taxlaw-8380	168	189	middle	middle	ADJ
taxlaw-8380	168	190	class	class	NOUN
taxlaw-8380	168	191	,	,	PUNCT
taxlaw-8380	168	192	n.p.r	n.p.r	NOUN
taxlaw-8380	168	193	.	.	PUNCT
taxlaw-8380	169	1	(	(	PUNCT
taxlaw-8380	169	2	dec	dec	PROPN
taxlaw-8380	169	3	.	.	PROPN
taxlaw-8380	169	4	19	19	NUM
taxlaw-8380	169	5	,	,	PUNCT
taxlaw-8380	169	6	2017	2017	NUM
taxlaw-8380	169	7	)	)	PUNCT
taxlaw-8380	169	8	,	,	PUNCT
taxlaw-8380	169	9	https://www.npr.org/2017/12/19/571754894/charts-see-how-much-of-gop-tax-cutswill-go-to-the-middle-class	https://www.npr.org/2017/12/19/571754894/charts-see-how-much-of-gop-tax-cutswill-go-to-the-middle-class	X
taxlaw-8380	170	1	[	[	X
taxlaw-8380	170	2	https://perma.cc/wf73-nf2d	https://perma.cc/wf73-nf2d	NUM
taxlaw-8380	170	3	]	]	X
taxlaw-8380	170	4	.	.	PUNCT
taxlaw-8380	171	1	34	34	NUM
taxlaw-8380	171	2	see	see	VERB
taxlaw-8380	171	3	infra	infra	NOUN
taxlaw-8380	171	4	table	table	NOUN
taxlaw-8380	171	5	2	2	NUM
taxlaw-8380	171	6	:	:	PUNCT
taxlaw-8380	171	7	taxpayer	taxpayer	NOUN
taxlaw-8380	171	8	1	1	NUM
taxlaw-8380	171	9	&	&	CCONJ
taxlaw-8380	171	10	table	table	NOUN
taxlaw-8380	171	11	4	4	NUM
taxlaw-8380	171	12	:	:	PUNCT
taxlaw-8380	171	13	taxpayer	taxpayer	NOUN
taxlaw-8380	171	14	2	2	NUM
taxlaw-8380	171	15	:	:	PUNCT
taxlaw-8380	171	16	single	single	ADJ
taxlaw-8380	171	17	,	,	PUNCT
taxlaw-8380	171	18	middle	middle	ADJ
taxlaw-8380	171	19	-	-	PUNCT
taxlaw-8380	171	20	income	income	NOUN
taxlaw-8380	171	21	filer	filer	NOUN
taxlaw-8380	171	22	.	.	PUNCT
taxlaw-8380	172	1	35	35	NUM
taxlaw-8380	172	2	topic	topic	NOUN
taxlaw-8380	172	3	no	no	NOUN
taxlaw-8380	172	4	.	.	NOUN
taxlaw-8380	172	5	751	751	NUM
taxlaw-8380	172	6	social	social	ADJ
taxlaw-8380	172	7	security	security	NOUN
taxlaw-8380	172	8	and	and	CCONJ
taxlaw-8380	172	9	medicare	medicare	VERB
taxlaw-8380	172	10	withholding	withholding	NOUN
taxlaw-8380	172	11	rates	rate	NOUN
taxlaw-8380	172	12	,	,	PUNCT
taxlaw-8380	172	13	irs	irs	PROPN
taxlaw-8380	172	14	(	(	PUNCT
taxlaw-8380	172	15	feb	feb	PROPN
taxlaw-8380	172	16	.	.	PROPN
taxlaw-8380	172	17	5	5	NUM
taxlaw-8380	172	18	,	,	PUNCT
taxlaw-8380	172	19	2021	2021	NUM
taxlaw-8380	172	20	)	)	PUNCT
taxlaw-8380	172	21	,	,	PUNCT
taxlaw-8380	172	22	https://www.irs.gov/taxtopics/tc751	https://www.irs.gov/taxtopics/tc751	NOUN
taxlaw-8380	173	1	[	[	X
taxlaw-8380	173	2	https://perma.cc/6u5a-b433	https://perma.cc/6u5a-b433	X
taxlaw-8380	173	3	]	]	X
taxlaw-8380	173	4	(	(	PUNCT
taxlaw-8380	173	5	payroll	payroll	NOUN
taxlaw-8380	173	6	tax	tax	NOUN
taxlaw-8380	173	7	is	be	AUX
taxlaw-8380	173	8	comprised	comprise	VERB
taxlaw-8380	173	9	of	of	ADP
taxlaw-8380	173	10	a	a	DET
taxlaw-8380	173	11	6.2	6.2	NUM
taxlaw-8380	173	12	percent	percent	NOUN
taxlaw-8380	173	13	social	social	ADJ
taxlaw-8380	173	14	security	security	NOUN
taxlaw-8380	173	15	tax	tax	NOUN
taxlaw-8380	173	16	plus	plus	CCONJ
taxlaw-8380	173	17	a	a	DET
taxlaw-8380	173	18	1.45	1.45	NUM
taxlaw-8380	173	19	percent	percent	NOUN
taxlaw-8380	173	20	medicare	medicare	PROPN
taxlaw-8380	173	21	tax	tax	PROPN
taxlaw-8380	173	22	)	)	PUNCT
taxlaw-8380	173	23	.	.	PUNCT
taxlaw-8380	174	1	36	36	NUM
taxlaw-8380	174	2	see	see	VERB
taxlaw-8380	174	3	eitc	eitc	NOUN
taxlaw-8380	174	4	awareness	awareness	NOUN
taxlaw-8380	174	5	day	day	NOUN
taxlaw-8380	174	6	,	,	PUNCT
taxlaw-8380	174	7	irs	irs	PROPN
taxlaw-8380	174	8	(	(	PUNCT
taxlaw-8380	174	9	dec	dec	PROPN
taxlaw-8380	174	10	.	.	PROPN
taxlaw-8380	174	11	28	28	NUM
taxlaw-8380	174	12	,	,	PUNCT
taxlaw-8380	174	13	2020	2020	NUM
taxlaw-8380	174	14	)	)	PUNCT
taxlaw-8380	174	15	,	,	PUNCT
taxlaw-8380	174	16	https://www.eitc.irs.gov/partner-toolkit/eitcawareness-day/eitc-awareness-day-2	https://www.eitc.irs.gov/partner-toolkit/eitcawareness-day/eitc-awareness-day-2	NOUN
taxlaw-8380	174	17	[	[	X
taxlaw-8380	174	18	https://perma.cc/a4j9-c2vs	https://perma.cc/a4j9-c2vs	NOUN
taxlaw-8380	174	19	]	]	X
taxlaw-8380	174	20	.	.	PUNCT
taxlaw-8380	175	1	37	37	NUM
taxlaw-8380	175	2	see	see	VERB
taxlaw-8380	175	3	infra	infra	NOUN
taxlaw-8380	175	4	table	table	NOUN
taxlaw-8380	175	5	1	1	NUM
taxlaw-8380	175	6	.	.	PUNCT
taxlaw-8380	175	7	reduction	reduction	NOUN
taxlaw-8380	175	8	in	in	ADP
taxlaw-8380	175	9	tax	tax	NOUN
taxlaw-8380	175	10	-	-	PUNCT
taxlaw-8380	175	11	free	free	ADJ
taxlaw-8380	175	12	income	income	NOUN
taxlaw-8380	175	13	is	be	AUX
taxlaw-8380	175	14	derived	derive	VERB
taxlaw-8380	175	15	from	from	ADP
taxlaw-8380	175	16	the	the	DET
taxlaw-8380	175	17	difference	difference	NOUN
taxlaw-8380	175	18	between	between	ADP
taxlaw-8380	175	19	the	the	DET
taxlaw-8380	175	20	standard	standard	ADJ
taxlaw-8380	175	21	deduction	deduction	NOUN
taxlaw-8380	175	22	for	for	ADP
taxlaw-8380	175	23	head	head	NOUN
taxlaw-8380	175	24	of	of	ADP
taxlaw-8380	175	25	household	household	NOUN
taxlaw-8380	175	26	(	(	PUNCT
taxlaw-8380	175	27	$	$	SYM
taxlaw-8380	175	28	18,650	18,650	NUM
taxlaw-8380	175	29	)	)	PUNCT
taxlaw-8380	175	30	filers	filer	NOUN
taxlaw-8380	175	31	and	and	CCONJ
taxlaw-8380	175	32	the	the	DET
taxlaw-8380	175	33	standard	standard	ADJ
taxlaw-8380	175	34	deduction	deduction	NOUN
taxlaw-8380	175	35	for	for	ADP
taxlaw-8380	175	36	single	single	ADJ
taxlaw-8380	175	37	filers	filer	NOUN
taxlaw-8380	175	38	(	(	PUNCT
taxlaw-8380	175	39	$	$	SYM
taxlaw-8380	175	40	12,400	12,400	NUM
taxlaw-8380	175	41	)	)	PUNCT
taxlaw-8380	175	42	.	.	PUNCT
taxlaw-8380	176	1	the	the	DET
taxlaw-8380	176	2	difference	difference	NOUN
taxlaw-8380	176	3	in	in	ADP
taxlaw-8380	176	4	tax	tax	NOUN
taxlaw-8380	176	5	owed	owe	VERB
taxlaw-8380	176	6	is	be	AUX
taxlaw-8380	176	7	calculated	calculate	VERB
taxlaw-8380	176	8	by	by	ADP
taxlaw-8380	176	9	applying	apply	VERB
taxlaw-8380	176	10	the	the	DET
taxlaw-8380	176	11	differential	differential	ADJ
taxlaw-8380	176	12	tax	tax	NOUN
taxlaw-8380	176	13	rates	rate	NOUN
taxlaw-8380	176	14	from	from	ADP
taxlaw-8380	176	15	table	table	NOUN
taxlaw-8380	176	16	1	1	NUM
taxlaw-8380	176	17	.	.	X
taxlaw-8380	176	18	38	38	NUM
taxlaw-8380	176	19	income	income	NOUN
taxlaw-8380	176	20	in	in	ADP
taxlaw-8380	176	21	this	this	DET
taxlaw-8380	176	22	table	table	NOUN
taxlaw-8380	176	23	refers	refer	VERB
taxlaw-8380	176	24	to	to	ADP
taxlaw-8380	176	25	taxable	taxable	ADJ
taxlaw-8380	176	26	income	income	NOUN
taxlaw-8380	176	27	,	,	PUNCT
taxlaw-8380	176	28	which	which	PRON
taxlaw-8380	176	29	is	be	AUX
taxlaw-8380	176	30	gross	gross	ADJ
taxlaw-8380	176	31	income	income	NOUN
taxlaw-8380	176	32	minus	minus	ADP
taxlaw-8380	176	33	the	the	DET
taxlaw-8380	176	34	standard	standard	ADJ
taxlaw-8380	176	35	deduction	deduction	NOUN
taxlaw-8380	176	36	or	or	CCONJ
taxlaw-8380	176	37	the	the	DET
taxlaw-8380	176	38	itemized	itemize	VERB
taxlaw-8380	176	39	deductions	deduction	NOUN
taxlaw-8380	176	40	that	that	PRON
taxlaw-8380	176	41	the	the	DET
taxlaw-8380	176	42	taxpayer	taxpayer	NOUN
taxlaw-8380	176	43	is	be	AUX
taxlaw-8380	176	44	claiming	claim	VERB
taxlaw-8380	176	45	.	.	PUNCT
taxlaw-8380	177	1	i.r.c	i.r.c	NOUN
taxlaw-8380	177	2	.	.	PUNCT
taxlaw-8380	178	1	§	§	PROPN
taxlaw-8380	178	2	63	63	NUM
taxlaw-8380	178	3	.	.	PUNCT
taxlaw-8380	178	4	2021	2021	NUM
taxlaw-8380	178	5	]	]	PUNCT
taxlaw-8380	178	6	the	the	DET
taxlaw-8380	178	7	case	case	NOUN
taxlaw-8380	178	8	for	for	ADP
taxlaw-8380	178	9	overwithholding	overwithholde	VERB
taxlaw-8380	178	10	federal	federal	ADJ
taxlaw-8380	178	11	income	income	NOUN
taxlaw-8380	178	12	tax	tax	NOUN
taxlaw-8380	178	13	2	2	NUM
taxlaw-8380	178	14	thirty	thirty	NUM
taxlaw-8380	178	15	-	-	PUNCT
taxlaw-8380	178	16	nine	nine	NUM
taxlaw-8380	178	17	percent	percent	NOUN
taxlaw-8380	178	18	of	of	ADP
taxlaw-8380	178	19	americans	americans	PROPN
taxlaw-8380	178	20	do	do	AUX
taxlaw-8380	178	21	not	not	PART
taxlaw-8380	178	22	have	have	VERB
taxlaw-8380	178	23	$	$	SYM
taxlaw-8380	178	24	400	400	NUM
taxlaw-8380	178	25	of	of	ADP
taxlaw-8380	178	26	savings	saving	NOUN
taxlaw-8380	178	27	on	on	ADP
taxlaw-8380	178	28	hand	hand	NOUN
taxlaw-8380	178	29	to	to	PART
taxlaw-8380	178	30	deal	deal	VERB
taxlaw-8380	178	31	with	with	ADP
taxlaw-8380	178	32	an	an	DET
taxlaw-8380	178	33	emergency.39	emergency.39	NOUN
taxlaw-8380	178	34	due	due	ADP
taxlaw-8380	178	35	to	to	ADP
taxlaw-8380	178	36	the	the	DET
taxlaw-8380	178	37	complexity	complexity	NOUN
taxlaw-8380	178	38	of	of	ADP
taxlaw-8380	178	39	our	our	PRON
taxlaw-8380	178	40	tax	tax	NOUN
taxlaw-8380	178	41	system	system	NOUN
taxlaw-8380	178	42	,	,	PUNCT
taxlaw-8380	178	43	and	and	CCONJ
taxlaw-8380	178	44	the	the	DET
taxlaw-8380	178	45	ways	way	NOUN
taxlaw-8380	178	46	it	it	PRON
taxlaw-8380	178	47	changes	change	VERB
taxlaw-8380	178	48	annually	annually	ADV
taxlaw-8380	178	49	for	for	ADP
taxlaw-8380	178	50	individuals	individual	NOUN
taxlaw-8380	178	51	,	,	PUNCT
taxlaw-8380	178	52	but	but	CCONJ
taxlaw-8380	178	53	does	do	AUX
taxlaw-8380	178	54	not	not	PART
taxlaw-8380	178	55	announce	announce	VERB
taxlaw-8380	178	56	the	the	DET
taxlaw-8380	178	57	impact	impact	NOUN
taxlaw-8380	178	58	of	of	ADP
taxlaw-8380	178	59	those	those	DET
taxlaw-8380	178	60	changes	change	NOUN
taxlaw-8380	178	61	until	until	ADP
taxlaw-8380	178	62	the	the	DET
taxlaw-8380	178	63	end	end	NOUN
taxlaw-8380	178	64	of	of	ADP
taxlaw-8380	178	65	a	a	DET
taxlaw-8380	178	66	calendar	calendar	NOUN
taxlaw-8380	178	67	year	year	NOUN
taxlaw-8380	178	68	,	,	PUNCT
taxlaw-8380	178	69	low	low	ADJ
taxlaw-8380	178	70	-	-	PUNCT
taxlaw-8380	178	71	income	income	NOUN
taxlaw-8380	178	72	individuals	individual	NOUN
taxlaw-8380	178	73	are	be	AUX
taxlaw-8380	178	74	uniquely	uniquely	ADV
taxlaw-8380	178	75	vulnerable	vulnerable	ADJ
taxlaw-8380	178	76	to	to	ADP
taxlaw-8380	178	77	being	be	AUX
taxlaw-8380	178	78	thrust	thrust	VERB
taxlaw-8380	178	79	into	into	ADP
taxlaw-8380	178	80	tax	tax	NOUN
taxlaw-8380	178	81	balances	balance	NOUN
taxlaw-8380	178	82	owed	owe	VERB
taxlaw-8380	178	83	and	and	CCONJ
taxlaw-8380	178	84	,	,	PUNCT
taxlaw-8380	178	85	subsequently	subsequently	ADV
taxlaw-8380	178	86	,	,	PUNCT
taxlaw-8380	178	87	tax	tax	NOUN
taxlaw-8380	178	88	debt	debt	NOUN
taxlaw-8380	178	89	.	.	PUNCT
taxlaw-8380	179	1	ii	ii	PROPN
taxlaw-8380	179	2	.	.	PUNCT
taxlaw-8380	180	1	a	a	DET
taxlaw-8380	180	2	new	new	ADJ
taxlaw-8380	180	3	withholding	withholding	NOUN
taxlaw-8380	180	4	regime	regime	NOUN
taxlaw-8380	180	5	for	for	ADP
taxlaw-8380	180	6	an	an	DET
taxlaw-8380	180	7	economy	economy	NOUN
taxlaw-8380	180	8	of	of	ADP
taxlaw-8380	180	9	unstable	unstable	ADJ
taxlaw-8380	180	10	incomes	income	NOUN
taxlaw-8380	180	11	across	across	ADP
taxlaw-8380	180	12	multiple	multiple	ADJ
taxlaw-8380	180	13	jobs	job	NOUN
taxlaw-8380	180	14	:	:	PUNCT
taxlaw-8380	180	15	deliberate	deliberate	VERB
taxlaw-8380	180	16	overwithholding	overwithholde	VERB
taxlaw-8380	180	17	the	the	DET
taxlaw-8380	180	18	key	key	ADJ
taxlaw-8380	180	19	presumptions	presumption	NOUN
taxlaw-8380	180	20	made	make	VERB
taxlaw-8380	180	21	by	by	ADP
taxlaw-8380	180	22	the	the	DET
taxlaw-8380	180	23	w-4	w-4	NOUN
taxlaw-8380	180	24	form	form	NOUN
taxlaw-8380	180	25	—	—	PUNCT
taxlaw-8380	180	26	even	even	ADV
taxlaw-8380	180	27	in	in	ADP
taxlaw-8380	180	28	the	the	DET
taxlaw-8380	180	29	new	new	ADJ
taxlaw-8380	180	30	2020	2020	NUM
taxlaw-8380	180	31	iteration	iteration	NOUN
taxlaw-8380	180	32	—	—	PUNCT
taxlaw-8380	180	33	are	be	AUX
taxlaw-8380	180	34	that	that	SCONJ
taxlaw-8380	180	35	all	all	DET
taxlaw-8380	180	36	taxpayers	taxpayer	NOUN
taxlaw-8380	180	37	can	can	AUX
taxlaw-8380	180	38	predict	predict	VERB
taxlaw-8380	180	39	what	what	PRON
taxlaw-8380	180	40	their	their	PRON
taxlaw-8380	180	41	incomes	income	NOUN
taxlaw-8380	180	42	will	will	AUX
taxlaw-8380	180	43	be	be	AUX
taxlaw-8380	180	44	prospectively	prospectively	ADV
taxlaw-8380	180	45	;	;	PUNCT
taxlaw-8380	180	46	income	income	NOUN
taxlaw-8380	180	47	changes	change	NOUN
taxlaw-8380	180	48	will	will	AUX
taxlaw-8380	180	49	be	be	AUX
taxlaw-8380	180	50	infrequent	infrequent	ADJ
taxlaw-8380	180	51	;	;	PUNCT
taxlaw-8380	180	52	filers	filer	NOUN
taxlaw-8380	180	53	will	will	AUX
taxlaw-8380	180	54	adjust	adjust	VERB
taxlaw-8380	180	55	their	their	PRON
taxlaw-8380	180	56	withholdings	withholding	NOUN
taxlaw-8380	180	57	every	every	DET
taxlaw-8380	180	58	time	time	NOUN
taxlaw-8380	180	59	they	they	PRON
taxlaw-8380	180	60	experience	experience	VERB
taxlaw-8380	180	61	a	a	DET
taxlaw-8380	180	62	change	change	NOUN
taxlaw-8380	180	63	in	in	ADP
taxlaw-8380	180	64	their	their	PRON
taxlaw-8380	180	65	income	income	NOUN
taxlaw-8380	180	66	;	;	PUNCT
taxlaw-8380	180	67	and	and	CCONJ
taxlaw-8380	180	68	employers	employer	NOUN
taxlaw-8380	180	69	will	will	AUX
taxlaw-8380	180	70	correctly	correctly	ADV
taxlaw-8380	180	71	follow	follow	VERB
taxlaw-8380	180	72	the	the	DET
taxlaw-8380	180	73	instructions	instruction	NOUN
taxlaw-8380	180	74	on	on	ADP
taxlaw-8380	180	75	the	the	DET
taxlaw-8380	180	76	w-4	w-4	NOUN
taxlaw-8380	180	77	when	when	SCONJ
taxlaw-8380	180	78	filing	file	VERB
taxlaw-8380	180	79	.	.	PUNCT
taxlaw-8380	181	1	this	this	PRON
taxlaw-8380	181	2	belies	belie	VERB
taxlaw-8380	181	3	the	the	DET
taxlaw-8380	181	4	realities	reality	NOUN
taxlaw-8380	181	5	for	for	ADP
taxlaw-8380	181	6	low	low	ADJ
taxlaw-8380	181	7	-	-	PUNCT
taxlaw-8380	181	8	wage	wage	NOUN
taxlaw-8380	181	9	workers	worker	NOUN
taxlaw-8380	181	10	,	,	PUNCT
taxlaw-8380	181	11	who	who	PRON
taxlaw-8380	181	12	are	be	AUX
taxlaw-8380	181	13	not	not	PART
taxlaw-8380	181	14	only	only	ADV
taxlaw-8380	181	15	more	more	ADV
taxlaw-8380	181	16	likely	likely	ADJ
taxlaw-8380	181	17	to	to	PART
taxlaw-8380	181	18	hold	hold	VERB
taxlaw-8380	181	19	multiple	multiple	ADJ
taxlaw-8380	181	20	jobs	job	NOUN
taxlaw-8380	181	21	within	within	ADP
taxlaw-8380	181	22	a	a	DET
taxlaw-8380	181	23	tax	tax	NOUN
taxlaw-8380	181	24	year	year	NOUN
taxlaw-8380	181	25	and	and	CCONJ
taxlaw-8380	181	26	be	be	AUX
taxlaw-8380	181	27	unable	unable	ADJ
taxlaw-8380	181	28	to	to	PART
taxlaw-8380	181	29	predict	predict	VERB
taxlaw-8380	181	30	their	their	PRON
taxlaw-8380	181	31	income	income	NOUN
taxlaw-8380	181	32	with	with	ADP
taxlaw-8380	181	33	accuracy,40	accuracy,40	PROPN
taxlaw-8380	181	34	but	but	CCONJ
taxlaw-8380	181	35	also	also	ADV
taxlaw-8380	181	36	are	be	AUX
taxlaw-8380	181	37	less	less	ADV
taxlaw-8380	181	38	equipped	equipped	ADJ
taxlaw-8380	181	39	for	for	ADP
taxlaw-8380	181	40	the	the	DET
taxlaw-8380	181	41	compliance	compliance	NOUN
taxlaw-8380	181	42	costs	cost	NOUN
taxlaw-8380	181	43	of	of	ADP
taxlaw-8380	181	44	adjusting	adjust	VERB
taxlaw-8380	181	45	their	their	PRON
taxlaw-8380	181	46	withholdings	withholding	NOUN
taxlaw-8380	181	47	.	.	PUNCT
taxlaw-8380	182	1	the	the	DET
taxlaw-8380	182	2	policy	policy	NOUN
taxlaw-8380	182	3	proposal	proposal	NOUN
taxlaw-8380	182	4	in	in	ADP
taxlaw-8380	182	5	this	this	DET
taxlaw-8380	182	6	note	note	NOUN
taxlaw-8380	182	7	suggests	suggest	VERB
taxlaw-8380	182	8	a	a	DET
taxlaw-8380	182	9	simpler	simple	ADJ
taxlaw-8380	182	10	solution	solution	NOUN
taxlaw-8380	182	11	:	:	PUNCT
taxlaw-8380	182	12	create	create	VERB
taxlaw-8380	182	13	a	a	DET
taxlaw-8380	182	14	default	default	NOUN
taxlaw-8380	182	15	withholding	withholding	NOUN
taxlaw-8380	182	16	structure	structure	NOUN
taxlaw-8380	182	17	that	that	PRON
taxlaw-8380	182	18	eliminates	eliminate	VERB
taxlaw-8380	182	19	the	the	DET
taxlaw-8380	182	20	need	need	NOUN
taxlaw-8380	182	21	for	for	ADP
taxlaw-8380	182	22	w-4	w-4	NOUN
taxlaw-8380	182	23	use	use	NOUN
taxlaw-8380	182	24	(	(	PUNCT
taxlaw-8380	182	25	and	and	CCONJ
taxlaw-8380	182	26	misuse	misuse	NOUN
taxlaw-8380	182	27	)	)	PUNCT
taxlaw-8380	182	28	for	for	ADP
taxlaw-8380	182	29	lowand	lowand	ADJ
taxlaw-8380	182	30	middle	middle	ADJ
taxlaw-8380	182	31	-	-	PUNCT
taxlaw-8380	182	32	income	income	NOUN
taxlaw-8380	182	33	workers	worker	NOUN
taxlaw-8380	182	34	by	by	ADP
taxlaw-8380	182	35	deliberately	deliberately	ADV
taxlaw-8380	182	36	over	over	ADP
taxlaw-8380	182	37	-	-	PUNCT
taxlaw-8380	182	38	withholding	withhold	VERB
taxlaw-8380	182	39	federal	federal	ADJ
taxlaw-8380	182	40	income	income	NOUN
taxlaw-8380	182	41	tax	tax	NOUN
taxlaw-8380	182	42	.	.	PUNCT
taxlaw-8380	183	1	this	this	PRON
taxlaw-8380	183	2	will	will	AUX
taxlaw-8380	183	3	produce	produce	VERB
taxlaw-8380	183	4	the	the	DET
taxlaw-8380	183	5	joint	joint	ADJ
taxlaw-8380	183	6	benefits	benefit	NOUN
taxlaw-8380	183	7	of	of	ADP
taxlaw-8380	183	8	reduced	reduced	ADJ
taxlaw-8380	183	9	surprise	surprise	NOUN
taxlaw-8380	183	10	tax	tax	NOUN
taxlaw-8380	183	11	bills	bill	NOUN
taxlaw-8380	183	12	due	due	ADJ
taxlaw-8380	183	13	,	,	PUNCT
taxlaw-8380	183	14	and	and	CCONJ
taxlaw-8380	183	15	a	a	DET
taxlaw-8380	183	16	new	new	ADJ
taxlaw-8380	183	17	default	default	NOUN
taxlaw-8380	183	18	savings	saving	NOUN
taxlaw-8380	183	19	vehicle	vehicle	NOUN
taxlaw-8380	183	20	for	for	ADP
taxlaw-8380	183	21	taxpayers	taxpayer	NOUN
taxlaw-8380	183	22	who	who	PRON
taxlaw-8380	183	23	are	be	AUX
taxlaw-8380	183	24	least	least	ADV
taxlaw-8380	183	25	likely	likely	ADJ
taxlaw-8380	183	26	to	to	PART
taxlaw-8380	183	27	have	have	VERB
taxlaw-8380	183	28	any	any	DET
taxlaw-8380	183	29	savings	saving	NOUN
taxlaw-8380	183	30	at	at	ADV
taxlaw-8380	183	31	all	all	ADV
taxlaw-8380	183	32	.	.	PUNCT
taxlaw-8380	184	1	a.	a.	NOUN
taxlaw-8380	184	2	why	why	SCONJ
taxlaw-8380	184	3	over	over	ADV
taxlaw-8380	184	4	-	-	PUNCT
taxlaw-8380	184	5	withholding	withholding	NOUN
taxlaw-8380	184	6	for	for	ADP
taxlaw-8380	184	7	wage	wage	NOUN
taxlaw-8380	184	8	workers	worker	NOUN
taxlaw-8380	184	9	?	?	PUNCT
taxlaw-8380	185	1	wage	wage	NOUN
taxlaw-8380	185	2	workers	worker	NOUN
taxlaw-8380	185	3	need	need	VERB
taxlaw-8380	185	4	over	over	ADV
taxlaw-8380	185	5	-	-	PUNCT
taxlaw-8380	185	6	withholding	withholding	NOUN
taxlaw-8380	185	7	to	to	AUX
taxlaw-8380	185	8	(	(	PUNCT
taxlaw-8380	185	9	1	1	X
taxlaw-8380	185	10	)	)	PUNCT
taxlaw-8380	185	11	remediate	remediate	VERB
taxlaw-8380	185	12	the	the	DET
taxlaw-8380	185	13	problem	problem	NOUN
taxlaw-8380	185	14	of	of	ADP
taxlaw-8380	185	15	chronic	chronic	ADJ
taxlaw-8380	185	16	under	under	NOUN
taxlaw-8380	185	17	-	-	PUNCT
taxlaw-8380	185	18	saving	saving	NOUN
taxlaw-8380	185	19	by	by	ADP
taxlaw-8380	185	20	low	low	ADJ
taxlaw-8380	185	21	-	-	PUNCT
taxlaw-8380	185	22	income	income	NOUN
taxlaw-8380	185	23	workers	worker	NOUN
taxlaw-8380	185	24	;	;	PUNCT
taxlaw-8380	185	25	(	(	PUNCT
taxlaw-8380	185	26	2	2	X
taxlaw-8380	185	27	)	)	PUNCT
taxlaw-8380	185	28	ensure	ensure	VERB
taxlaw-8380	185	29	the	the	DET
taxlaw-8380	185	30	full	full	ADJ
taxlaw-8380	185	31	benefits	benefit	NOUN
taxlaw-8380	185	32	of	of	ADP
taxlaw-8380	185	33	social	social	ADJ
taxlaw-8380	185	34	credits	credit	NOUN
taxlaw-8380	185	35	such	such	ADJ
taxlaw-8380	185	36	as	as	ADP
taxlaw-8380	185	37	the	the	DET
taxlaw-8380	185	38	eitc	eitc	NOUN
taxlaw-8380	185	39	and	and	CCONJ
taxlaw-8380	185	40	ctc	ctc	PROPN
taxlaw-8380	185	41	are	be	AUX
taxlaw-8380	185	42	felt	feel	VERB
taxlaw-8380	185	43	;	;	PUNCT
taxlaw-8380	185	44	(	(	PUNCT
taxlaw-8380	185	45	3	3	X
taxlaw-8380	185	46	)	)	PUNCT
taxlaw-8380	185	47	encourage	encourage	VERB
taxlaw-8380	185	48	better	well	ADJ
taxlaw-8380	185	49	tax	tax	NOUN
taxlaw-8380	185	50	compliance	compliance	NOUN
taxlaw-8380	185	51	;	;	PUNCT
taxlaw-8380	185	52	and	and	CCONJ
taxlaw-8380	185	53	(	(	PUNCT
taxlaw-8380	185	54	4	4	X
taxlaw-8380	185	55	)	)	PUNCT
taxlaw-8380	185	56	prevent	prevent	NOUN
taxlaw-8380	185	57	lowincome	lowincome	NOUN
taxlaw-8380	185	58	individuals	individual	NOUN
taxlaw-8380	185	59	with	with	ADP
taxlaw-8380	185	60	no	no	DET
taxlaw-8380	185	61	savings	saving	NOUN
taxlaw-8380	185	62	from	from	ADP
taxlaw-8380	185	63	accruing	accrue	VERB
taxlaw-8380	185	64	unnecessary	unnecessary	ADJ
taxlaw-8380	185	65	surprise	surprise	NOUN
taxlaw-8380	185	66	tax	tax	NOUN
taxlaw-8380	185	67	bills	bill	NOUN
taxlaw-8380	185	68	.	.	PUNCT
taxlaw-8380	186	1	1	1	X
taxlaw-8380	186	2	.	.	X
taxlaw-8380	186	3	withholdings	withholding	NOUN
taxlaw-8380	186	4	as	as	ADP
taxlaw-8380	186	5	an	an	DET
taxlaw-8380	186	6	accessible	accessible	ADJ
taxlaw-8380	186	7	option	option	NOUN
taxlaw-8380	186	8	for	for	ADP
taxlaw-8380	186	9	savings	saving	NOUN
taxlaw-8380	186	10	for	for	ADP
taxlaw-8380	186	11	lowincome	lowincome	NOUN
taxlaw-8380	186	12	individuals	individual	NOUN
taxlaw-8380	186	13	the	the	DET
taxlaw-8380	186	14	conventional	conventional	ADJ
taxlaw-8380	186	15	wisdom	wisdom	NOUN
taxlaw-8380	186	16	states	state	VERB
taxlaw-8380	186	17	that	that	SCONJ
taxlaw-8380	186	18	over	over	ADV
taxlaw-8380	186	19	-	-	PUNCT
taxlaw-8380	186	20	withholding	withholding	NOUN
taxlaw-8380	186	21	deprives	deprive	VERB
taxlaw-8380	186	22	workers	worker	NOUN
taxlaw-8380	186	23	of	of	ADP
taxlaw-8380	186	24	income	income	NOUN
taxlaw-8380	186	25	to	to	PART
taxlaw-8380	186	26	pay	pay	VERB
taxlaw-8380	186	27	for	for	ADP
taxlaw-8380	186	28	necessary	necessary	ADJ
taxlaw-8380	186	29	expenses	expense	NOUN
taxlaw-8380	186	30	in	in	ADP
taxlaw-8380	186	31	the	the	DET
taxlaw-8380	186	32	present	present	NOUN
taxlaw-8380	186	33	,	,	PUNCT
taxlaw-8380	186	34	while	while	SCONJ
taxlaw-8380	186	35	the	the	DET
taxlaw-8380	186	36	government	government	NOUN
taxlaw-8380	186	37	benefits	benefit	VERB
taxlaw-8380	186	38	from	from	ADP
taxlaw-8380	186	39	overwithholding	overwithholde	VERB
taxlaw-8380	186	40	in	in	ADP
taxlaw-8380	186	41	the	the	DET
taxlaw-8380	186	42	form	form	NOUN
taxlaw-8380	186	43	of	of	ADP
taxlaw-8380	186	44	a	a	DET
taxlaw-8380	186	45	no	no	DET
taxlaw-8380	186	46	-	-	PUNCT
taxlaw-8380	186	47	interest	interest	NOUN
taxlaw-8380	186	48	loan	loan	NOUN
taxlaw-8380	186	49	from	from	ADP
taxlaw-8380	186	50	taxpayers	taxpayer	NOUN
taxlaw-8380	186	51	as	as	SCONJ
taxlaw-8380	186	52	income	income	NOUN
taxlaw-8380	186	53	is	be	AUX
taxlaw-8380	186	54	withheld	withhold	VERB
taxlaw-8380	186	55	over	over	ADP
taxlaw-8380	186	56	the	the	DET
taxlaw-8380	186	57	course	course	NOUN
taxlaw-8380	186	58	of	of	ADP
taxlaw-8380	186	59	the	the	DET
taxlaw-8380	186	60	tax	tax	NOUN
taxlaw-8380	186	61	year.41	year.41	NOUN
taxlaw-8380	186	62	this	this	DET
taxlaw-8380	186	63	analysis	analysis	NOUN
taxlaw-8380	186	64	ignores	ignore	VERB
taxlaw-8380	186	65	that	that	SCONJ
taxlaw-8380	186	66	all	all	DET
taxlaw-8380	186	67	individuals	individual	NOUN
taxlaw-8380	186	68	need	need	VERB
taxlaw-8380	186	69	an	an	DET
taxlaw-8380	186	70	option	option	NOUN
taxlaw-8380	186	71	for	for	ADP
taxlaw-8380	186	72	savings	saving	NOUN
taxlaw-8380	186	73	in	in	ADP
taxlaw-8380	186	74	order	order	NOUN
taxlaw-8380	186	75	to	to	PART
taxlaw-8380	186	76	pay	pay	VERB
taxlaw-8380	186	77	for	for	ADP
taxlaw-8380	186	78	large	large	ADJ
taxlaw-8380	186	79	expenses	expense	NOUN
taxlaw-8380	186	80	.	.	PUNCT
taxlaw-8380	187	1	many	many	ADJ
taxlaw-8380	187	2	low	low	ADJ
taxlaw-8380	187	3	-	-	PUNCT
taxlaw-8380	187	4	income	income	NOUN
taxlaw-8380	187	5	taxpayers	taxpayer	NOUN
taxlaw-8380	187	6	lack	lack	VERB
taxlaw-8380	187	7	access	access	NOUN
taxlaw-8380	187	8	to	to	ADP
taxlaw-8380	187	9	traditional	traditional	ADJ
taxlaw-8380	187	10	savings	saving	NOUN
taxlaw-8380	187	11	or	or	CCONJ
taxlaw-8380	187	12	checking	check	VERB
taxlaw-8380	187	13	accounts	account	NOUN
taxlaw-8380	187	14	42	42	NUM
taxlaw-8380	187	15	and	and	CCONJ
taxlaw-8380	187	16	taxpayers	taxpayer	NOUN
taxlaw-8380	187	17	that	that	PRON
taxlaw-8380	187	18	do	do	AUX
taxlaw-8380	187	19	have	have	VERB
taxlaw-8380	187	20	access	access	NOUN
taxlaw-8380	187	21	to	to	ADP
taxlaw-8380	187	22	the	the	DET
taxlaw-8380	187	23	traditional	traditional	ADJ
taxlaw-8380	187	24	banking	banking	NOUN
taxlaw-8380	187	25	system	system	NOUN
taxlaw-8380	187	26	are	be	AUX
taxlaw-8380	187	27	not	not	PART
taxlaw-8380	187	28	benefitting	benefit	VERB
taxlaw-8380	187	29	from	from	ADP
taxlaw-8380	187	30	significant	significant	ADJ
taxlaw-8380	187	31	interest	interest	NOUN
taxlaw-8380	187	32	income	income	NOUN
taxlaw-8380	187	33	throughout	throughout	ADP
taxlaw-8380	187	34	the	the	DET
taxlaw-8380	187	35	tax	tax	NOUN
taxlaw-8380	187	36	year	year	NOUN
taxlaw-8380	187	37	.	.	PUNCT
taxlaw-8380	188	1	interest	interest	NOUN
taxlaw-8380	188	2	rates	rate	NOUN
taxlaw-8380	188	3	for	for	ADP
taxlaw-8380	188	4	savings	saving	NOUN
taxlaw-8380	188	5	accounts	account	NOUN
taxlaw-8380	188	6	in	in	ADP
taxlaw-8380	188	7	consumer	consumer	NOUN
taxlaw-8380	188	8	banks	bank	NOUN
taxlaw-8380	188	9	,	,	PUNCT
taxlaw-8380	188	10	used	use	VERB
taxlaw-8380	188	11	by	by	ADP
taxlaw-8380	188	12	lowand	lowand	PROPN
taxlaw-8380	188	13	39	39	NUM
taxlaw-8380	188	14	federal	federal	PROPN
taxlaw-8380	188	15	reserve	reserve	PROPN
taxlaw-8380	188	16	board	board	PROPN
taxlaw-8380	188	17	,	,	PUNCT
taxlaw-8380	188	18	report	report	NOUN
taxlaw-8380	188	19	on	on	ADP
taxlaw-8380	188	20	the	the	DET
taxlaw-8380	188	21	economic	economic	ADJ
taxlaw-8380	188	22	well	well	NOUN
taxlaw-8380	188	23	-	-	PUNCT
taxlaw-8380	188	24	being	being	NOUN
taxlaw-8380	188	25	of	of	ADP
taxlaw-8380	188	26	u.s	u.s	PROPN
taxlaw-8380	188	27	.	.	PROPN
taxlaw-8380	188	28	households	household	NOUN
taxlaw-8380	188	29	in	in	ADP
taxlaw-8380	188	30	2018	2018	NUM
taxlaw-8380	188	31	2	2	NUM
taxlaw-8380	188	32	(	(	PUNCT
taxlaw-8380	188	33	2020	2020	NUM
taxlaw-8380	188	34	)	)	PUNCT
taxlaw-8380	188	35	,	,	PUNCT
taxlaw-8380	188	36	https://www.federalreserve.gov/publications/files/2018-report-economic-well-being-us-households201905.pdf	https://www.federalreserve.gov/publications/files/2018-report-economic-well-being-us-households201905.pdf	NOUN
taxlaw-8380	189	1	[	[	X
taxlaw-8380	189	2	https://perma.cc/c8fn-lndf	https://perma.cc/c8fn-lndf	ADJ
taxlaw-8380	189	3	]	]	PUNCT
taxlaw-8380	189	4	.	.	PUNCT
taxlaw-8380	190	1	40	40	NUM
taxlaw-8380	190	2	jonnelle	jonnelle	PROPN
taxlaw-8380	190	3	marte	marte	PROPN
taxlaw-8380	190	4	&	&	CCONJ
taxlaw-8380	190	5	lucia	lucia	PROPN
taxlaw-8380	190	6	mutikani	mutikani	PROPN
taxlaw-8380	190	7	,	,	PUNCT
taxlaw-8380	190	8	share	share	NOUN
taxlaw-8380	190	9	of	of	ADP
taxlaw-8380	190	10	u.s	u.s	PROPN
taxlaw-8380	190	11	.	.	PROPN
taxlaw-8380	190	12	workers	worker	NOUN
taxlaw-8380	190	13	holding	hold	VERB
taxlaw-8380	190	14	multiple	multiple	ADJ
taxlaw-8380	190	15	jobs	job	NOUN
taxlaw-8380	190	16	is	be	AUX
taxlaw-8380	190	17	rising	rise	VERB
taxlaw-8380	190	18	,	,	PUNCT
taxlaw-8380	190	19	new	new	ADJ
taxlaw-8380	190	20	census	census	NOUN
taxlaw-8380	190	21	report	report	NOUN
taxlaw-8380	190	22	shows	show	NOUN
taxlaw-8380	190	23	,	,	PUNCT
taxlaw-8380	190	24	reuters	reuters	PROPN
taxlaw-8380	190	25	(	(	PUNCT
taxlaw-8380	190	26	feb	feb	PROPN
taxlaw-8380	190	27	.	.	PROPN
taxlaw-8380	190	28	17	17	NUM
taxlaw-8380	190	29	,	,	PUNCT
taxlaw-8380	190	30	2021	2021	NUM
taxlaw-8380	190	31	)	)	PUNCT
taxlaw-8380	190	32	,	,	PUNCT
taxlaw-8380	190	33	https://www.reuters.com/article/us-usa-economy-multiplejobs/share-of-u-s-workers-holding-multiple-jobs-is-rising-new-census-report-shows-iduskbn2ah2pi	https://www.reuters.com/article/us-usa-economy-multiplejobs/share-of-u-s-workers-holding-multiple-jobs-is-rising-new-census-report-shows-iduskbn2ah2pi	VERB
taxlaw-8380	191	1	[	[	X
taxlaw-8380	191	2	https://perma.cc/pz63-al46	https://perma.cc/pz63-al46	NOUN
taxlaw-8380	191	3	]	]	PUNCT
taxlaw-8380	191	4	.	.	PUNCT
taxlaw-8380	192	1	41	41	NUM
taxlaw-8380	192	2	see	see	NOUN
taxlaw-8380	192	3	infra	infra	NOUN
taxlaw-8380	192	4	,	,	PUNCT
taxlaw-8380	192	5	part	part	NOUN
taxlaw-8380	192	6	error	error	NOUN
taxlaw-8380	192	7	!	!	PUNCT
taxlaw-8380	193	1	reference	reference	NOUN
taxlaw-8380	193	2	source	source	NOUN
taxlaw-8380	193	3	not	not	PART
taxlaw-8380	193	4	found	find	VERB
taxlaw-8380	193	5	..	..	PUNCT
taxlaw-8380	193	6	42	42	NUM
taxlaw-8380	193	7	see	see	VERB
taxlaw-8380	193	8	michael	michael	PROPN
taxlaw-8380	193	9	s.	s.	PROPN
taxlaw-8380	193	10	barr	barr	PROPN
taxlaw-8380	193	11	,	,	PUNCT
taxlaw-8380	193	12	brookings	brookings	PROPN
taxlaw-8380	193	13	inst	inst	PROPN
taxlaw-8380	193	14	.	.	PROPN
taxlaw-8380	193	15	,	,	PUNCT
taxlaw-8380	193	16	banking	bank	VERB
taxlaw-8380	193	17	the	the	DET
taxlaw-8380	193	18	poor	poor	ADJ
taxlaw-8380	193	19	:	:	PUNCT
taxlaw-8380	193	20	policies	policy	NOUN
taxlaw-8380	193	21	to	to	PART
taxlaw-8380	193	22	bring	bring	VERB
taxlaw-8380	193	23	low	low	ADJ
taxlaw-8380	193	24	-	-	PUNCT
taxlaw-8380	193	25	income	income	NOUN
taxlaw-8380	193	26	americans	americans	PROPN
taxlaw-8380	193	27	into	into	ADP
taxlaw-8380	193	28	the	the	DET
taxlaw-8380	193	29	financial	financial	ADJ
taxlaw-8380	193	30	mainstream	mainstream	NOUN
taxlaw-8380	193	31	4	4	NUM
taxlaw-8380	193	32	(	(	PUNCT
taxlaw-8380	193	33	2004	2004	NUM
taxlaw-8380	193	34	)	)	PUNCT
taxlaw-8380	193	35	,	,	PUNCT
taxlaw-8380	193	36	https://www.brookings.edu/wp-content/uploads	https://www.brookings.edu/wp-content/upload	VERB
taxlaw-8380	193	37	/2016/06/20041001_banking.pdf	/2016/06/20041001_banking.pdf	PUNCT
taxlaw-8380	194	1	[	[	X
taxlaw-8380	194	2	https://perma.cc/7kr3-nrrh	https://perma.cc/7kr3-nrrh	X
taxlaw-8380	194	3	]	]	X
taxlaw-8380	194	4	.	.	PUNCT
taxlaw-8380	195	1	about	about	ADP
taxlaw-8380	195	2	:	:	PUNCT
taxlaw-8380	195	3	blank	blank	ADJ
taxlaw-8380	195	4	2	2	NUM
taxlaw-8380	195	5	columbia	columbia	PROPN
taxlaw-8380	195	6	journal	journal	NOUN
taxlaw-8380	195	7	of	of	ADP
taxlaw-8380	195	8	tax	tax	NOUN
taxlaw-8380	195	9	law	law	NOUN
taxlaw-8380	195	10	[	[	X
taxlaw-8380	195	11	vol	vol	NOUN
taxlaw-8380	195	12	.	.	PUNCT
taxlaw-8380	195	13	12:172	12:172	NUM
taxlaw-8380	195	14	middle	middle	ADJ
taxlaw-8380	195	15	-	-	PUNCT
taxlaw-8380	195	16	income	income	NOUN
taxlaw-8380	195	17	taxpayers	taxpayer	NOUN
taxlaw-8380	195	18	,	,	PUNCT
taxlaw-8380	195	19	average	average	ADJ
taxlaw-8380	195	20	0.04	0.04	NUM
taxlaw-8380	195	21	percent	percent	NOUN
taxlaw-8380	195	22	.	.	PUNCT
taxlaw-8380	196	1	43	43	NUM
taxlaw-8380	197	1	thus	thus	ADV
taxlaw-8380	197	2	,	,	PUNCT
taxlaw-8380	197	3	withholdings	withholding	NOUN
taxlaw-8380	197	4	creates	create	VERB
taxlaw-8380	197	5	an	an	DET
taxlaw-8380	197	6	accessible	accessible	ADJ
taxlaw-8380	197	7	savings	saving	NOUN
taxlaw-8380	197	8	option	option	NOUN
taxlaw-8380	197	9	for	for	ADP
taxlaw-8380	197	10	certain	certain	ADJ
taxlaw-8380	197	11	low	low	ADJ
taxlaw-8380	197	12	-	-	PUNCT
taxlaw-8380	197	13	income	income	NOUN
taxlaw-8380	197	14	taxpayers	taxpayer	NOUN
taxlaw-8380	197	15	and	and	CCONJ
taxlaw-8380	197	16	,	,	PUNCT
taxlaw-8380	197	17	for	for	ADP
taxlaw-8380	197	18	others	other	NOUN
taxlaw-8380	197	19	,	,	PUNCT
taxlaw-8380	197	20	shifts	shift	NOUN
taxlaw-8380	197	21	the	the	DET
taxlaw-8380	197	22	savings	saving	NOUN
taxlaw-8380	197	23	mechanism	mechanism	NOUN
taxlaw-8380	197	24	from	from	ADP
taxlaw-8380	197	25	negligible	negligible	ADJ
taxlaw-8380	197	26	interest	interest	NOUN
taxlaw-8380	197	27	-	-	PUNCT
taxlaw-8380	197	28	bearing	bear	VERB
taxlaw-8380	197	29	savings	saving	NOUN
taxlaw-8380	197	30	accounts	account	NOUN
taxlaw-8380	197	31	to	to	ADP
taxlaw-8380	197	32	withholdings	withholding	NOUN
taxlaw-8380	197	33	with	with	ADP
taxlaw-8380	197	34	no	no	DET
taxlaw-8380	197	35	significant	significant	ADJ
taxlaw-8380	197	36	detriment	detriment	NOUN
taxlaw-8380	197	37	to	to	ADP
taxlaw-8380	197	38	those	those	DET
taxlaw-8380	197	39	taxpayers	taxpayer	NOUN
taxlaw-8380	197	40	.	.	PUNCT
taxlaw-8380	198	1	instead	instead	ADV
taxlaw-8380	198	2	,	,	PUNCT
taxlaw-8380	198	3	tax	tax	NOUN
taxlaw-8380	198	4	withholdings	withholding	NOUN
taxlaw-8380	198	5	should	should	AUX
taxlaw-8380	198	6	be	be	AUX
taxlaw-8380	198	7	viewed	view	VERB
taxlaw-8380	198	8	through	through	ADP
taxlaw-8380	198	9	the	the	DET
taxlaw-8380	198	10	lens	lens	NOUN
taxlaw-8380	198	11	of	of	ADP
taxlaw-8380	198	12	forced	force	VERB
taxlaw-8380	198	13	savings	saving	NOUN
taxlaw-8380	198	14	.	.	PUNCT
taxlaw-8380	199	1	middleand	middleand	PROPN
taxlaw-8380	199	2	high	high	ADJ
taxlaw-8380	199	3	-	-	PUNCT
taxlaw-8380	199	4	income	income	NOUN
taxlaw-8380	199	5	individuals	individual	NOUN
taxlaw-8380	199	6	benefit	benefit	VERB
taxlaw-8380	199	7	from	from	ADP
taxlaw-8380	199	8	tax	tax	NOUN
taxlaw-8380	199	9	-	-	PUNCT
taxlaw-8380	199	10	preferred	prefer	VERB
taxlaw-8380	199	11	forced	force	VERB
taxlaw-8380	199	12	savings	saving	NOUN
taxlaw-8380	199	13	in	in	ADP
taxlaw-8380	199	14	the	the	DET
taxlaw-8380	199	15	form	form	NOUN
taxlaw-8380	199	16	of	of	ADP
taxlaw-8380	199	17	401(k)s	401(k)s	PROPN
taxlaw-8380	199	18	and	and	CCONJ
taxlaw-8380	199	19	can	can	AUX
taxlaw-8380	199	20	opt	opt	VERB
taxlaw-8380	199	21	into	into	ADP
taxlaw-8380	199	22	programs	program	NOUN
taxlaw-8380	199	23	such	such	ADJ
taxlaw-8380	199	24	as	as	ADP
taxlaw-8380	199	25	iras	ira	NOUN
taxlaw-8380	199	26	or	or	CCONJ
taxlaw-8380	199	27	529	529	NUM
taxlaw-8380	199	28	plans	plan	NOUN
taxlaw-8380	199	29	for	for	ADP
taxlaw-8380	199	30	college	college	NOUN
taxlaw-8380	199	31	savings	saving	NOUN
taxlaw-8380	199	32	,	,	PUNCT
taxlaw-8380	199	33	but	but	CCONJ
taxlaw-8380	199	34	low	low	ADJ
taxlaw-8380	199	35	-	-	PUNCT
taxlaw-8380	199	36	income	income	NOUN
taxlaw-8380	199	37	individuals	individual	NOUN
taxlaw-8380	199	38	are	be	AUX
taxlaw-8380	199	39	less	less	ADV
taxlaw-8380	199	40	likely	likely	ADJ
taxlaw-8380	199	41	to	to	PART
taxlaw-8380	199	42	have	have	VERB
taxlaw-8380	199	43	access	access	NOUN
taxlaw-8380	199	44	to	to	ADP
taxlaw-8380	199	45	such	such	ADJ
taxlaw-8380	199	46	tax	tax	NOUN
taxlaw-8380	199	47	-	-	PUNCT
taxlaw-8380	199	48	preferred	prefer	VERB
taxlaw-8380	199	49	vehicles.44	vehicles.44	NOUN
taxlaw-8380	199	50	low	low	ADJ
taxlaw-8380	199	51	-	-	PUNCT
taxlaw-8380	199	52	income	income	NOUN
taxlaw-8380	199	53	individuals	individual	NOUN
taxlaw-8380	199	54	are	be	AUX
taxlaw-8380	199	55	also	also	ADV
taxlaw-8380	199	56	less	less	ADV
taxlaw-8380	199	57	likely	likely	ADJ
taxlaw-8380	199	58	to	to	PART
taxlaw-8380	199	59	have	have	VERB
taxlaw-8380	199	60	a	a	DET
taxlaw-8380	199	61	savings	saving	NOUN
taxlaw-8380	199	62	account	account	NOUN
taxlaw-8380	199	63	,	,	PUNCT
taxlaw-8380	199	64	or	or	CCONJ
taxlaw-8380	199	65	a	a	DET
taxlaw-8380	199	66	bank	bank	NOUN
taxlaw-8380	199	67	account	account	NOUN
taxlaw-8380	199	68	in	in	ADP
taxlaw-8380	199	69	general.45	general.45	NOUN
taxlaw-8380	199	70	even	even	ADV
taxlaw-8380	199	71	if	if	SCONJ
taxlaw-8380	199	72	access	access	NOUN
taxlaw-8380	199	73	to	to	ADP
taxlaw-8380	199	74	consumer	consumer	NOUN
taxlaw-8380	199	75	banking	banking	NOUN
taxlaw-8380	199	76	were	be	AUX
taxlaw-8380	199	77	to	to	PART
taxlaw-8380	199	78	improve	improve	VERB
taxlaw-8380	199	79	,	,	PUNCT
taxlaw-8380	199	80	the	the	DET
taxlaw-8380	199	81	policy	policy	NOUN
taxlaw-8380	199	82	behind	behind	ADP
taxlaw-8380	199	83	401(k)s	401(k)s	PROPN
taxlaw-8380	199	84	and	and	CCONJ
taxlaw-8380	199	85	other	other	ADJ
taxlaw-8380	199	86	forms	form	NOUN
taxlaw-8380	199	87	of	of	ADP
taxlaw-8380	199	88	forced	force	VERB
taxlaw-8380	199	89	saving	saving	NOUN
taxlaw-8380	199	90	still	still	ADV
taxlaw-8380	199	91	holds	hold	VERB
taxlaw-8380	199	92	.	.	PUNCT
taxlaw-8380	200	1	all	all	DET
taxlaw-8380	200	2	people	people	NOUN
taxlaw-8380	200	3	are	be	AUX
taxlaw-8380	200	4	more	more	ADV
taxlaw-8380	200	5	likely	likely	ADJ
taxlaw-8380	200	6	to	to	PART
taxlaw-8380	200	7	save	save	VERB
taxlaw-8380	200	8	,	,	PUNCT
taxlaw-8380	200	9	develop	develop	VERB
taxlaw-8380	200	10	wealth	wealth	NOUN
taxlaw-8380	200	11	,	,	PUNCT
taxlaw-8380	200	12	and	and	CCONJ
taxlaw-8380	200	13	better	well	ADJ
taxlaw-8380	200	14	withstand	withstand	VERB
taxlaw-8380	200	15	disaster	disaster	NOUN
taxlaw-8380	200	16	if	if	SCONJ
taxlaw-8380	200	17	there	there	PRON
taxlaw-8380	200	18	are	be	VERB
taxlaw-8380	200	19	default	default	NOUN
taxlaw-8380	200	20	savings	saving	NOUN
taxlaw-8380	200	21	mechanisms	mechanism	NOUN
taxlaw-8380	200	22	in	in	ADP
taxlaw-8380	200	23	place.46	place.46	PROPN
taxlaw-8380	200	24	one	one	NUM
taxlaw-8380	200	25	of	of	ADP
taxlaw-8380	200	26	the	the	DET
taxlaw-8380	200	27	key	key	ADJ
taxlaw-8380	200	28	aspects	aspect	NOUN
taxlaw-8380	200	29	of	of	ADP
taxlaw-8380	200	30	such	such	ADJ
taxlaw-8380	200	31	forced	force	VERB
taxlaw-8380	200	32	savings	saving	NOUN
taxlaw-8380	200	33	programs	program	NOUN
taxlaw-8380	200	34	is	be	AUX
taxlaw-8380	200	35	that	that	SCONJ
taxlaw-8380	200	36	they	they	PRON
taxlaw-8380	200	37	are	be	AUX
taxlaw-8380	200	38	intended	intend	VERB
taxlaw-8380	200	39	to	to	PART
taxlaw-8380	200	40	be	be	AUX
taxlaw-8380	200	41	long	long	ADJ
taxlaw-8380	200	42	-	-	PUNCT
taxlaw-8380	200	43	term	term	NOUN
taxlaw-8380	200	44	savings	saving	NOUN
taxlaw-8380	200	45	vehicles	vehicle	NOUN
taxlaw-8380	200	46	.	.	PUNCT
taxlaw-8380	201	1	to	to	PART
taxlaw-8380	201	2	further	further	VERB
taxlaw-8380	201	3	that	that	DET
taxlaw-8380	201	4	goal	goal	NOUN
taxlaw-8380	201	5	,	,	PUNCT
taxlaw-8380	201	6	participants	participant	NOUN
taxlaw-8380	201	7	lose	lose	VERB
taxlaw-8380	201	8	access	access	NOUN
taxlaw-8380	201	9	to	to	ADP
taxlaw-8380	201	10	deposited	deposit	VERB
taxlaw-8380	201	11	funds	fund	NOUN
taxlaw-8380	201	12	or	or	CCONJ
taxlaw-8380	201	13	incur	incur	VERB
taxlaw-8380	201	14	a	a	DET
taxlaw-8380	201	15	significant	significant	ADJ
taxlaw-8380	201	16	penalty	penalty	NOUN
taxlaw-8380	201	17	if	if	SCONJ
taxlaw-8380	201	18	they	they	PRON
taxlaw-8380	201	19	attempt	attempt	VERB
taxlaw-8380	201	20	to	to	PART
taxlaw-8380	201	21	access	access	VERB
taxlaw-8380	201	22	the	the	DET
taxlaw-8380	201	23	funds	fund	NOUN
taxlaw-8380	201	24	early	early	ADV
taxlaw-8380	201	25	.	.	PUNCT
taxlaw-8380	202	1	early	early	ADJ
taxlaw-8380	202	2	withdrawal	withdrawal	NOUN
taxlaw-8380	202	3	from	from	ADP
taxlaw-8380	202	4	tax	tax	NOUN
taxlaw-8380	202	5	-	-	PUNCT
taxlaw-8380	202	6	preferred	prefer	VERB
taxlaw-8380	202	7	accounts	account	NOUN
taxlaw-8380	202	8	like	like	ADP
taxlaw-8380	202	9	401(k)s	401(k)s	PROPN
taxlaw-8380	202	10	and	and	CCONJ
taxlaw-8380	202	11	traditional	traditional	ADJ
taxlaw-8380	202	12	iras	ira	NOUN
taxlaw-8380	202	13	require	require	VERB
taxlaw-8380	202	14	taxpayers	taxpayer	NOUN
taxlaw-8380	202	15	to	to	PART
taxlaw-8380	202	16	pay	pay	VERB
taxlaw-8380	202	17	a	a	DET
taxlaw-8380	202	18	10	10	NUM
taxlaw-8380	202	19	percent	percent	NOUN
taxlaw-8380	202	20	penalty	penalty	NOUN
taxlaw-8380	202	21	on	on	ADP
taxlaw-8380	202	22	the	the	DET
taxlaw-8380	202	23	withdrawal	withdrawal	NOUN
taxlaw-8380	202	24	as	as	ADV
taxlaw-8380	202	25	well	well	ADV
taxlaw-8380	202	26	as	as	ADP
taxlaw-8380	202	27	income	income	NOUN
taxlaw-8380	202	28	taxes	taxis	NOUN
taxlaw-8380	202	29	owed.47	owed.47	PRON
taxlaw-8380	202	30	this	this	PRON
taxlaw-8380	202	31	deters	deter	VERB
taxlaw-8380	202	32	early	early	ADJ
taxlaw-8380	202	33	withdrawal	withdrawal	NOUN
taxlaw-8380	202	34	and	and	CCONJ
taxlaw-8380	202	35	helps	help	VERB
taxlaw-8380	202	36	individuals	individual	NOUN
taxlaw-8380	202	37	maintain	maintain	VERB
taxlaw-8380	202	38	their	their	PRON
taxlaw-8380	202	39	retirement	retirement	NOUN
taxlaw-8380	202	40	accounts	account	NOUN
taxlaw-8380	202	41	for	for	ADP
taxlaw-8380	202	42	the	the	DET
taxlaw-8380	202	43	intended	intended	ADJ
taxlaw-8380	202	44	purpose	purpose	NOUN
taxlaw-8380	202	45	of	of	ADP
taxlaw-8380	202	46	retirement	retirement	NOUN
taxlaw-8380	202	47	,	,	PUNCT
taxlaw-8380	202	48	rather	rather	ADV
taxlaw-8380	202	49	than	than	ADP
taxlaw-8380	202	50	other	other	ADJ
taxlaw-8380	202	51	savings	saving	NOUN
taxlaw-8380	202	52	.	.	PUNCT
taxlaw-8380	203	1	in	in	ADP
taxlaw-8380	203	2	contrast	contrast	NOUN
taxlaw-8380	203	3	,	,	PUNCT
taxlaw-8380	203	4	tax	tax	NOUN
taxlaw-8380	203	5	withholdings	withholding	NOUN
taxlaw-8380	203	6	are	be	AUX
taxlaw-8380	203	7	available	available	ADJ
taxlaw-8380	203	8	on	on	ADP
taxlaw-8380	203	9	an	an	DET
taxlaw-8380	203	10	annual	annual	ADJ
taxlaw-8380	203	11	basis	basis	NOUN
taxlaw-8380	203	12	to	to	ADP
taxlaw-8380	203	13	the	the	DET
taxlaw-8380	203	14	taxpayer	taxpayer	NOUN
taxlaw-8380	203	15	,	,	PUNCT
taxlaw-8380	203	16	but	but	CCONJ
taxlaw-8380	203	17	provides	provide	VERB
taxlaw-8380	203	18	no	no	DET
taxlaw-8380	203	19	option	option	NOUN
taxlaw-8380	203	20	for	for	ADP
taxlaw-8380	203	21	early	early	ADJ
taxlaw-8380	203	22	withdrawal	withdrawal	NOUN
taxlaw-8380	203	23	.	.	PUNCT
taxlaw-8380	204	1	it	it	PRON
taxlaw-8380	204	2	is	be	AUX
taxlaw-8380	204	3	similar	similar	ADJ
taxlaw-8380	204	4	to	to	ADP
taxlaw-8380	204	5	the	the	DET
taxlaw-8380	204	6	concept	concept	NOUN
taxlaw-8380	204	7	of	of	ADP
taxlaw-8380	204	8	a	a	DET
taxlaw-8380	204	9	lending	lending	NOUN
taxlaw-8380	204	10	circle,48	circle,48	NOUN
taxlaw-8380	204	11	except	except	SCONJ
taxlaw-8380	204	12	that	that	SCONJ
taxlaw-8380	204	13	it	it	PRON
taxlaw-8380	204	14	is	be	AUX
taxlaw-8380	204	15	partially	partially	ADV
taxlaw-8380	204	16	within	within	ADP
taxlaw-8380	204	17	an	an	DET
taxlaw-8380	204	18	individual	individual	NOUN
taxlaw-8380	204	19	’s	’s	PART
taxlaw-8380	204	20	control	control	NOUN
taxlaw-8380	204	21	what	what	PRON
taxlaw-8380	204	22	that	that	DET
taxlaw-8380	204	23	final	final	ADJ
taxlaw-8380	204	24	payout	payout	NOUN
taxlaw-8380	204	25	will	will	AUX
taxlaw-8380	204	26	be	be	AUX
taxlaw-8380	204	27	and	and	CCONJ
taxlaw-8380	204	28	there	there	PRON
taxlaw-8380	204	29	is	be	VERB
taxlaw-8380	204	30	no	no	DET
taxlaw-8380	204	31	risk	risk	NOUN
taxlaw-8380	204	32	-	-	PUNCT
taxlaw-8380	204	33	sharing	sharing	NOUN
taxlaw-8380	204	34	.	.	PUNCT
taxlaw-8380	205	1	instead	instead	ADV
taxlaw-8380	205	2	,	,	PUNCT
taxlaw-8380	205	3	tax	tax	NOUN
taxlaw-8380	205	4	withholdings	withholding	NOUN
taxlaw-8380	205	5	can	can	AUX
taxlaw-8380	205	6	,	,	PUNCT
taxlaw-8380	205	7	and	and	CCONJ
taxlaw-8380	205	8	already	already	ADV
taxlaw-8380	205	9	do	do	AUX
taxlaw-8380	205	10	,	,	PUNCT
taxlaw-8380	205	11	operate	operate	VERB
taxlaw-8380	205	12	as	as	ADP
taxlaw-8380	205	13	a	a	DET
taxlaw-8380	205	14	savings	savings	NOUN
taxlaw-8380	205	15	vehicle	vehicle	NOUN
taxlaw-8380	205	16	for	for	ADP
taxlaw-8380	205	17	low	low	ADJ
taxlaw-8380	205	18	-	-	PUNCT
taxlaw-8380	205	19	income	income	NOUN
taxlaw-8380	205	20	individuals	individual	NOUN
taxlaw-8380	205	21	to	to	PART
taxlaw-8380	205	22	make	make	VERB
taxlaw-8380	205	23	large	large	ADJ
taxlaw-8380	205	24	purchases	purchase	NOUN
taxlaw-8380	205	25	on	on	ADP
taxlaw-8380	205	26	an	an	DET
taxlaw-8380	205	27	annual	annual	ADJ
taxlaw-8380	205	28	basis	basis	NOUN
taxlaw-8380	205	29	.	.	PUNCT
taxlaw-8380	206	1	49	49	NUM
taxlaw-8380	206	2	furthermore	furthermore	ADV
taxlaw-8380	206	3	,	,	PUNCT
taxlaw-8380	206	4	low	low	ADJ
taxlaw-8380	206	5	-	-	PUNCT
taxlaw-8380	206	6	income	income	NOUN
taxlaw-8380	206	7	families	family	NOUN
taxlaw-8380	206	8	after	after	SCONJ
taxlaw-8380	206	9	the	the	DET
taxlaw-8380	206	10	clinton	clinton	PROPN
taxlaw-8380	206	11	-	-	PUNCT
taxlaw-8380	206	12	era	era	NOUN
taxlaw-8380	206	13	welfare	welfare	NOUN
taxlaw-8380	206	14	reform	reform	NOUN
taxlaw-8380	206	15	increasingly	increasingly	ADV
taxlaw-8380	206	16	depend	depend	VERB
taxlaw-8380	206	17	on	on	ADP
taxlaw-8380	206	18	high	high	ADJ
taxlaw-8380	206	19	interest	interest	NOUN
taxlaw-8380	206	20	credit	credit	NOUN
taxlaw-8380	206	21	cards	card	NOUN
taxlaw-8380	206	22	to	to	PART
taxlaw-8380	206	23	weather	weather	VERB
taxlaw-8380	206	24	financial	financial	ADJ
taxlaw-8380	206	25	shocks	shock	NOUN
taxlaw-8380	206	26	.	.	PUNCT
taxlaw-8380	207	1	50	50	NUM
taxlaw-8380	207	2	rather	rather	ADV
taxlaw-8380	207	3	than	than	ADP
taxlaw-8380	207	4	disincentivizing	disincentivize	VERB
taxlaw-8380	207	5	consumer	consumer	NOUN
taxlaw-8380	207	6	spending	spending	NOUN
taxlaw-8380	207	7	,	,	PUNCT
taxlaw-8380	207	8	tax	tax	NOUN
taxlaw-8380	207	9	withholdings	withholding	NOUN
taxlaw-8380	207	10	allows	allow	VERB
taxlaw-8380	207	11	individuals	individual	NOUN
taxlaw-8380	207	12	and	and	CCONJ
taxlaw-8380	207	13	families	family	NOUN
taxlaw-8380	207	14	to	to	ADP
taxlaw-8380	207	15	budget	budget	NOUN
taxlaw-8380	207	16	based	base	VERB
taxlaw-8380	207	17	on	on	ADP
taxlaw-8380	207	18	a	a	DET
taxlaw-8380	207	19	slightly	slightly	ADV
taxlaw-8380	207	20	reduced	reduce	VERB
taxlaw-8380	207	21	take	take	NOUN
taxlaw-8380	207	22	-	-	PUNCT
taxlaw-8380	207	23	home	home	NOUN
taxlaw-8380	207	24	pay	pay	NOUN
taxlaw-8380	207	25	,	,	PUNCT
taxlaw-8380	207	26	with	with	ADP
taxlaw-8380	207	27	the	the	DET
taxlaw-8380	207	28	security	security	NOUN
taxlaw-8380	207	29	of	of	ADP
taxlaw-8380	207	30	knowing	know	VERB
taxlaw-8380	207	31	that	that	SCONJ
taxlaw-8380	207	32	they	they	PRON
taxlaw-8380	207	33	are	be	AUX
taxlaw-8380	207	34	saving	save	VERB
taxlaw-8380	207	35	for	for	ADP
taxlaw-8380	207	36	larger	large	ADJ
taxlaw-8380	207	37	purchases	purchase	NOUN
taxlaw-8380	207	38	when	when	SCONJ
taxlaw-8380	207	39	the	the	DET
taxlaw-8380	207	40	time	time	NOUN
taxlaw-8380	207	41	is	be	AUX
taxlaw-8380	207	42	right	right	ADJ
taxlaw-8380	207	43	.	.	PUNCT
taxlaw-8380	208	1	additionally	additionally	ADV
taxlaw-8380	208	2	,	,	PUNCT
taxlaw-8380	208	3	given	give	VERB
taxlaw-8380	208	4	the	the	DET
taxlaw-8380	208	5	gaps	gap	NOUN
taxlaw-8380	208	6	in	in	ADP
taxlaw-8380	208	7	consumer	consumer	NOUN
taxlaw-8380	208	8	banking	banking	NOUN
taxlaw-8380	208	9	—	—	PUNCT
taxlaw-8380	208	10	where	where	SCONJ
taxlaw-8380	208	11	low	low	ADJ
taxlaw-8380	208	12	-	-	PUNCT
taxlaw-8380	208	13	income	income	NOUN
taxlaw-8380	208	14	individuals	individual	NOUN
taxlaw-8380	208	15	often	often	ADV
taxlaw-8380	208	16	can	can	AUX
taxlaw-8380	208	17	not	not	PART
taxlaw-8380	208	18	access	access	VERB
taxlaw-8380	208	19	no	no	DET
taxlaw-8380	208	20	-	-	PUNCT
taxlaw-8380	208	21	fee	fee	NOUN
taxlaw-8380	208	22	checking	checking	NOUN
taxlaw-8380	208	23	accounts51	accounts51	NOUN
taxlaw-8380	208	24	—	—	PUNCT
taxlaw-8380	208	25	the	the	DET
taxlaw-8380	208	26	federal	federal	ADJ
taxlaw-8380	208	27	government	government	NOUN
taxlaw-8380	208	28	offers	offer	VERB
taxlaw-8380	208	29	taxpayers	taxpayer	NOUN
taxlaw-8380	208	30	a	a	DET
taxlaw-8380	208	31	free	free	ADJ
taxlaw-8380	208	32	and	and	CCONJ
taxlaw-8380	208	33	secure	secure	ADJ
taxlaw-8380	208	34	place	place	NOUN
taxlaw-8380	208	35	to	to	PART
taxlaw-8380	208	36	store	store	VERB
taxlaw-8380	208	37	their	their	PRON
taxlaw-8380	208	38	earnings	earning	NOUN
taxlaw-8380	208	39	.	.	PUNCT
taxlaw-8380	209	1	43	43	NUM
taxlaw-8380	209	2	lauren	lauren	PROPN
taxlaw-8380	209	3	perez	perez	PROPN
taxlaw-8380	209	4	,	,	PUNCT
taxlaw-8380	209	5	what	what	PRON
taxlaw-8380	209	6	is	be	AUX
taxlaw-8380	209	7	the	the	DET
taxlaw-8380	209	8	average	average	ADJ
taxlaw-8380	209	9	interest	interest	NOUN
taxlaw-8380	209	10	rate	rate	NOUN
taxlaw-8380	209	11	for	for	ADP
taxlaw-8380	209	12	savings	saving	NOUN
taxlaw-8380	209	13	accounts	account	NOUN
taxlaw-8380	209	14	?	?	PUNCT
taxlaw-8380	209	15	,	,	PUNCT
taxlaw-8380	209	16	smartasset	smartasset	NOUN
taxlaw-8380	209	17	(	(	PUNCT
taxlaw-8380	209	18	feb	feb	PROPN
taxlaw-8380	209	19	.	.	PROPN
taxlaw-8380	209	20	25	25	NUM
taxlaw-8380	209	21	,	,	PUNCT
taxlaw-8380	209	22	2021	2021	NUM
taxlaw-8380	209	23	)	)	PUNCT
taxlaw-8380	209	24	,	,	PUNCT
taxlaw-8380	209	25	https://smartasset.com/checking-account/average-savings-account-interest	https://smartasset.com/checking-account/average-savings-account-inter	ADJ
taxlaw-8380	209	26	[	[	X
taxlaw-8380	209	27	https://perma.cc/5vwsxhey	https://perma.cc/5vwsxhey	X
taxlaw-8380	209	28	]	]	X
taxlaw-8380	209	29	.	.	PUNCT
taxlaw-8380	210	1	44	44	NUM
taxlaw-8380	210	2	jeff	jeff	PROPN
taxlaw-8380	210	3	schwartz	schwartz	PROPN
taxlaw-8380	210	4	,	,	PUNCT
taxlaw-8380	210	5	rethinking	rethink	VERB
taxlaw-8380	210	6	401(k)s	401(k)s	NOUN
taxlaw-8380	210	7	,	,	PUNCT
taxlaw-8380	210	8	49	49	NUM
taxlaw-8380	210	9	harv	harv	NOUN
taxlaw-8380	210	10	.	.	PUNCT
taxlaw-8380	211	1	j.	j.	PROPN
taxlaw-8380	211	2	on	on	ADP
taxlaw-8380	211	3	legis	legis	PROPN
taxlaw-8380	211	4	.	.	PUNCT
taxlaw-8380	212	1	53	53	NUM
taxlaw-8380	212	2	,	,	PUNCT
taxlaw-8380	212	3	69	69	NUM
taxlaw-8380	212	4	(	(	PUNCT
taxlaw-8380	212	5	2012	2012	NUM
taxlaw-8380	212	6	)	)	PUNCT
taxlaw-8380	212	7	.	.	PUNCT
taxlaw-8380	213	1	45	45	NUM
taxlaw-8380	213	2	barr	barr	PROPN
taxlaw-8380	213	3	,	,	PUNCT
taxlaw-8380	213	4	supra	supra	PROPN
taxlaw-8380	213	5	note	note	PROPN
taxlaw-8380	213	6	42	42	NUM
taxlaw-8380	213	7	,	,	PUNCT
taxlaw-8380	213	8	at	at	ADP
taxlaw-8380	213	9	4	4	NUM
taxlaw-8380	213	10	.	.	NOUN
taxlaw-8380	213	11	46	46	NUM
taxlaw-8380	213	12	james	james	PROPN
taxlaw-8380	213	13	j.	j.	PROPN
taxlaw-8380	213	14	choi	choi	PROPN
taxlaw-8380	213	15	,	,	PUNCT
taxlaw-8380	213	16	et	et	PROPN
taxlaw-8380	213	17	al	al	PROPN
taxlaw-8380	213	18	.	.	PROPN
taxlaw-8380	213	19	,	,	PUNCT
taxlaw-8380	213	20	for	for	ADP
taxlaw-8380	213	21	better	well	ADJ
taxlaw-8380	213	22	or	or	CCONJ
taxlaw-8380	213	23	for	for	ADP
taxlaw-8380	213	24	worse	bad	ADJ
taxlaw-8380	213	25	:	:	PUNCT
taxlaw-8380	213	26	default	default	NOUN
taxlaw-8380	213	27	effects	effect	NOUN
taxlaw-8380	213	28	and	and	CCONJ
taxlaw-8380	213	29	401(k	401(k	NOUN
taxlaw-8380	213	30	)	)	PUNCT
taxlaw-8380	213	31	savings	saving	NOUN
taxlaw-8380	213	32	behavior	behavior	NOUN
taxlaw-8380	213	33	,	,	PUNCT
taxlaw-8380	213	34	in	in	ADP
taxlaw-8380	213	35	perspectives	perspective	NOUN
taxlaw-8380	213	36	on	on	ADP
taxlaw-8380	213	37	the	the	DET
taxlaw-8380	213	38	economics	economic	NOUN
taxlaw-8380	213	39	of	of	ADP
taxlaw-8380	213	40	aging	age	VERB
taxlaw-8380	213	41	81	81	NUM
taxlaw-8380	213	42	,	,	PUNCT
taxlaw-8380	213	43	83	83	NUM
taxlaw-8380	213	44	(	(	PUNCT
taxlaw-8380	213	45	david	david	PROPN
taxlaw-8380	213	46	a.	a.	PROPN
taxlaw-8380	213	47	wise	wise	PROPN
taxlaw-8380	213	48	,	,	PUNCT
taxlaw-8380	213	49	ed	ed	NOUN
taxlaw-8380	213	50	.	.	PROPN
taxlaw-8380	213	51	,	,	PUNCT
taxlaw-8380	213	52	2004	2004	NUM
taxlaw-8380	213	53	)	)	PUNCT
taxlaw-8380	213	54	.	.	PUNCT
taxlaw-8380	214	1	47	47	NUM
taxlaw-8380	214	2	topic	topic	NOUN
taxlaw-8380	214	3	no	no	NOUN
taxlaw-8380	214	4	.	.	NOUN
taxlaw-8380	214	5	558	558	NUM
taxlaw-8380	214	6	additional	additional	ADJ
taxlaw-8380	214	7	tax	tax	NOUN
taxlaw-8380	214	8	on	on	ADP
taxlaw-8380	214	9	early	early	ADJ
taxlaw-8380	214	10	distributions	distribution	NOUN
taxlaw-8380	214	11	from	from	ADP
taxlaw-8380	214	12	retirement	retirement	NOUN
taxlaw-8380	214	13	plans	plan	NOUN
taxlaw-8380	214	14	other	other	ADJ
taxlaw-8380	214	15	than	than	ADP
taxlaw-8380	214	16	iras	ira	NOUN
taxlaw-8380	214	17	,	,	PUNCT
taxlaw-8380	214	18	irs	irs	PROPN
taxlaw-8380	214	19	(	(	PUNCT
taxlaw-8380	214	20	mar	mar	PROPN
taxlaw-8380	214	21	.	.	PROPN
taxlaw-8380	214	22	17	17	NUM
taxlaw-8380	214	23	,	,	PUNCT
taxlaw-8380	214	24	2021	2021	NUM
taxlaw-8380	214	25	)	)	PUNCT
taxlaw-8380	214	26	,	,	PUNCT
taxlaw-8380	214	27	https://www.irs.gov/taxtopics/tc558	https://www.irs.gov/taxtopics/tc558	X
taxlaw-8380	214	28	[	[	X
taxlaw-8380	214	29	https://perma.cc/us3q-vls6	https://perma.cc/us3q-vls6	X
taxlaw-8380	214	30	]	]	PUNCT
taxlaw-8380	214	31	.	.	PUNCT
taxlaw-8380	215	1	48	48	NUM
taxlaw-8380	215	2	mary	mary	PROPN
taxlaw-8380	215	3	ager	ager	PROPN
taxlaw-8380	215	4	caplan	caplan	PROPN
taxlaw-8380	215	5	,	,	PUNCT
taxlaw-8380	215	6	communities	community	NOUN
taxlaw-8380	215	7	respond	respond	VERB
taxlaw-8380	215	8	to	to	ADP
taxlaw-8380	215	9	predatory	predatory	ADJ
taxlaw-8380	215	10	lending	lending	NOUN
taxlaw-8380	215	11	,	,	PUNCT
taxlaw-8380	215	12	59	59	NUM
taxlaw-8380	215	13	soc	soc	NOUN
taxlaw-8380	215	14	.	.	PUNCT
taxlaw-8380	216	1	work	work	VERB
taxlaw-8380	216	2	149	149	NUM
taxlaw-8380	216	3	,	,	PUNCT
taxlaw-8380	216	4	153	153	NUM
taxlaw-8380	216	5	(	(	PUNCT
taxlaw-8380	216	6	2014	2014	NUM
taxlaw-8380	216	7	)	)	PUNCT
taxlaw-8380	216	8	.	.	PUNCT
taxlaw-8380	217	1	49	49	NUM
taxlaw-8380	217	2	mercado	mercado	NOUN
taxlaw-8380	217	3	,	,	PUNCT
taxlaw-8380	217	4	supra	supra	PROPN
taxlaw-8380	217	5	note	note	NOUN
taxlaw-8380	217	6	6	6	NUM
taxlaw-8380	217	7	.	.	NOUN
taxlaw-8380	217	8	50	50	NUM
taxlaw-8380	217	9	sternberg	sternberg	PROPN
taxlaw-8380	217	10	greene	greene	PROPN
taxlaw-8380	217	11	,	,	PUNCT
taxlaw-8380	217	12	supra	supra	PROPN
taxlaw-8380	217	13	note	note	PROPN
taxlaw-8380	217	14	4	4	NUM
taxlaw-8380	217	15	,	,	PUNCT
taxlaw-8380	217	16	at	at	ADP
taxlaw-8380	217	17	548	548	NUM
taxlaw-8380	217	18	.	.	PUNCT
taxlaw-8380	218	1	post	post	ADJ
taxlaw-8380	218	2	-	-	ADJ
taxlaw-8380	218	3	welfare	welfare	ADJ
taxlaw-8380	218	4	reforms	reform	NOUN
taxlaw-8380	218	5	,	,	PUNCT
taxlaw-8380	218	6	low	low	ADJ
taxlaw-8380	218	7	-	-	PUNCT
taxlaw-8380	218	8	income	income	NOUN
taxlaw-8380	218	9	families	family	NOUN
taxlaw-8380	218	10	saw	see	VERB
taxlaw-8380	218	11	an	an	DET
taxlaw-8380	218	12	increase	increase	NOUN
taxlaw-8380	218	13	in	in	ADP
taxlaw-8380	218	14	credit	credit	NOUN
taxlaw-8380	218	15	card	card	NOUN
taxlaw-8380	218	16	debt	debt	NOUN
taxlaw-8380	218	17	of	of	ADP
taxlaw-8380	218	18	184	184	NUM
taxlaw-8380	218	19	percent	percent	NOUN
taxlaw-8380	218	20	relative	relative	ADJ
taxlaw-8380	218	21	to	to	ADP
taxlaw-8380	218	22	the	the	DET
taxlaw-8380	218	23	period	period	NOUN
taxlaw-8380	218	24	before	before	ADP
taxlaw-8380	218	25	those	those	DET
taxlaw-8380	218	26	reforms	reform	NOUN
taxlaw-8380	218	27	.	.	PUNCT
taxlaw-8380	219	1	tamara	tamara	PROPN
taxlaw-8380	219	2	draut	draut	PROPN
taxlaw-8380	219	3	&	&	CCONJ
taxlaw-8380	219	4	javier	javier	PROPN
taxlaw-8380	219	5	silva	silva	PROPN
taxlaw-8380	219	6	,	,	PUNCT
taxlaw-8380	219	7	borrowing	borrow	VERB
taxlaw-8380	219	8	to	to	PART
taxlaw-8380	219	9	make	make	VERB
taxlaw-8380	219	10	ends	end	NOUN
taxlaw-8380	219	11	meet	meet	VERB
taxlaw-8380	219	12	:	:	PUNCT
taxlaw-8380	219	13	the	the	DET
taxlaw-8380	219	14	growth	growth	NOUN
taxlaw-8380	219	15	of	of	ADP
taxlaw-8380	219	16	credit	credit	NOUN
taxlaw-8380	219	17	card	card	NOUN
taxlaw-8380	219	18	debt	debt	NOUN
taxlaw-8380	219	19	in	in	ADP
taxlaw-8380	219	20	the	the	DET
taxlaw-8380	219	21	‘	'	PUNCT
taxlaw-8380	219	22	90s	90	NOUN
taxlaw-8380	219	23	(	(	PUNCT
taxlaw-8380	219	24	2003	2003	NUM
taxlaw-8380	219	25	)	)	PUNCT
taxlaw-8380	219	26	,	,	PUNCT
taxlaw-8380	219	27	https://www.demos.org/sites/default/files/publications/borrowing_to_make_ends_meet.pdf	https://www.demos.org/sites/default/files/publications/borrowing_to_make_ends_meet.pdf	NOUN
taxlaw-8380	219	28	[	[	X
taxlaw-8380	219	29	https://perma.cc	https://perma.cc	X
taxlaw-8380	219	30	/88mv-6yyz	/88mv-6yyz	ADJ
taxlaw-8380	219	31	]	]	PUNCT
taxlaw-8380	219	32	.	.	PUNCT
taxlaw-8380	220	1	51	51	NUM
taxlaw-8380	220	2	barr	barr	PROPN
taxlaw-8380	220	3	,	,	PUNCT
taxlaw-8380	220	4	supra	supra	PROPN
taxlaw-8380	220	5	note	note	PROPN
taxlaw-8380	220	6	42	42	NUM
taxlaw-8380	220	7	,	,	PUNCT
taxlaw-8380	220	8	at	at	ADP
taxlaw-8380	220	9	4	4	NUM
taxlaw-8380	220	10	.	.	NOUN
taxlaw-8380	220	11	2021	2021	NUM
taxlaw-8380	220	12	]	]	PUNCT
taxlaw-8380	220	13	the	the	DET
taxlaw-8380	220	14	case	case	NOUN
taxlaw-8380	220	15	for	for	ADP
taxlaw-8380	220	16	overwithholding	overwithholde	VERB
taxlaw-8380	220	17	federal	federal	ADJ
taxlaw-8380	220	18	income	income	NOUN
taxlaw-8380	220	19	tax	tax	NOUN
taxlaw-8380	220	20	2	2	NUM
taxlaw-8380	220	21	a.	a.	NOUN
taxlaw-8380	220	22	under	under	ADP
taxlaw-8380	220	23	-	-	PUNCT
taxlaw-8380	220	24	withholding	withholding	NOUN
taxlaw-8380	220	25	causes	cause	NOUN
taxlaw-8380	220	26	surprise	surprise	NOUN
taxlaw-8380	220	27	tax	tax	NOUN
taxlaw-8380	220	28	balances	balance	NOUN
taxlaw-8380	220	29	that	that	PRON
taxlaw-8380	220	30	low	low	ADJ
taxlaw-8380	220	31	-	-	PUNCT
taxlaw-8380	220	32	income	income	NOUN
taxlaw-8380	220	33	filers	filer	NOUN
taxlaw-8380	220	34	do	do	AUX
taxlaw-8380	220	35	not	not	PART
taxlaw-8380	220	36	have	have	VERB
taxlaw-8380	220	37	the	the	DET
taxlaw-8380	220	38	resources	resource	NOUN
taxlaw-8380	220	39	to	to	PART
taxlaw-8380	220	40	pay	pay	VERB
taxlaw-8380	220	41	for	for	ADP
taxlaw-8380	220	42	some	some	DET
taxlaw-8380	220	43	filers	filer	NOUN
taxlaw-8380	220	44	,	,	PUNCT
taxlaw-8380	220	45	over	over	ADP
taxlaw-8380	220	46	-	-	PUNCT
taxlaw-8380	220	47	withholding	withholding	NOUN
taxlaw-8380	220	48	may	may	AUX
taxlaw-8380	220	49	not	not	PART
taxlaw-8380	220	50	be	be	AUX
taxlaw-8380	220	51	the	the	DET
taxlaw-8380	220	52	answer	answer	NOUN
taxlaw-8380	220	53	to	to	ADP
taxlaw-8380	220	54	increasing	increase	VERB
taxlaw-8380	220	55	savings	saving	NOUN
taxlaw-8380	220	56	,	,	PUNCT
taxlaw-8380	220	57	but	but	CCONJ
taxlaw-8380	220	58	it	it	PRON
taxlaw-8380	220	59	could	could	AUX
taxlaw-8380	220	60	be	be	AUX
taxlaw-8380	220	61	the	the	DET
taxlaw-8380	220	62	answer	answer	NOUN
taxlaw-8380	220	63	to	to	ADP
taxlaw-8380	220	64	reducing	reduce	VERB
taxlaw-8380	220	65	taxes	taxis	NOUN
taxlaw-8380	220	66	owed	owe	VERB
taxlaw-8380	220	67	.	.	PUNCT
taxlaw-8380	221	1	as	as	SCONJ
taxlaw-8380	221	2	discussed	discuss	VERB
taxlaw-8380	221	3	above	above	ADV
taxlaw-8380	221	4	,	,	PUNCT
taxlaw-8380	221	5	low	low	ADJ
taxlaw-8380	221	6	-	-	PUNCT
taxlaw-8380	221	7	income	income	NOUN
taxlaw-8380	221	8	and	and	CCONJ
taxlaw-8380	221	9	middle	middle	ADJ
taxlaw-8380	221	10	-	-	PUNCT
taxlaw-8380	221	11	income	income	NOUN
taxlaw-8380	221	12	filers	filer	NOUN
taxlaw-8380	221	13	with	with	ADP
taxlaw-8380	221	14	multiple	multiple	ADJ
taxlaw-8380	221	15	sources	source	NOUN
taxlaw-8380	221	16	of	of	ADP
taxlaw-8380	221	17	income	income	NOUN
taxlaw-8380	221	18	,	,	PUNCT
taxlaw-8380	221	19	wage	wage	NOUN
taxlaw-8380	221	20	or	or	CCONJ
taxlaw-8380	221	21	otherwise	otherwise	ADV
taxlaw-8380	221	22	,	,	PUNCT
taxlaw-8380	221	23	are	be	AUX
taxlaw-8380	221	24	more	more	ADV
taxlaw-8380	221	25	likely	likely	ADJ
taxlaw-8380	221	26	to	to	PART
taxlaw-8380	221	27	owe	owe	VERB
taxlaw-8380	221	28	taxes	taxis	NOUN
taxlaw-8380	221	29	when	when	SCONJ
taxlaw-8380	221	30	they	they	PRON
taxlaw-8380	221	31	file	file	VERB
taxlaw-8380	221	32	.	.	PUNCT
taxlaw-8380	222	1	this	this	PRON
taxlaw-8380	222	2	is	be	AUX
taxlaw-8380	222	3	a	a	DET
taxlaw-8380	222	4	demographic	demographic	ADJ
taxlaw-8380	222	5	already	already	ADV
taxlaw-8380	222	6	unlikely	unlikely	ADJ
taxlaw-8380	222	7	to	to	PART
taxlaw-8380	222	8	have	have	VERB
taxlaw-8380	222	9	savings	saving	NOUN
taxlaw-8380	222	10	significant	significant	ADJ
taxlaw-8380	222	11	enough	enough	ADV
taxlaw-8380	222	12	to	to	PART
taxlaw-8380	222	13	pay	pay	VERB
taxlaw-8380	222	14	any	any	DET
taxlaw-8380	222	15	amount	amount	NOUN
taxlaw-8380	222	16	of	of	ADP
taxlaw-8380	222	17	tax	tax	NOUN
taxlaw-8380	222	18	due	due	ADJ
taxlaw-8380	222	19	in	in	ADP
taxlaw-8380	222	20	a	a	DET
taxlaw-8380	222	21	lump	lump	NOUN
taxlaw-8380	222	22	sum	sum	NOUN
taxlaw-8380	222	23	at	at	ADP
taxlaw-8380	222	24	the	the	DET
taxlaw-8380	222	25	time	time	NOUN
taxlaw-8380	222	26	of	of	ADP
taxlaw-8380	222	27	filing	filing	NOUN
taxlaw-8380	222	28	,	,	PUNCT
taxlaw-8380	222	29	and	and	CCONJ
taxlaw-8380	222	30	payment	payment	NOUN
taxlaw-8380	222	31	plans	plan	NOUN
taxlaw-8380	222	32	are	be	AUX
taxlaw-8380	222	33	expensive	expensive	ADJ
taxlaw-8380	222	34	.	.	PUNCT
taxlaw-8380	223	1	a	a	DET
taxlaw-8380	223	2	quarter	quarter	NOUN
taxlaw-8380	223	3	of	of	ADP
taxlaw-8380	223	4	filers	filer	NOUN
taxlaw-8380	223	5	use	use	VERB
taxlaw-8380	223	6	their	their	PRON
taxlaw-8380	223	7	refunds	refund	NOUN
taxlaw-8380	223	8	to	to	PART
taxlaw-8380	223	9	pay	pay	VERB
taxlaw-8380	223	10	down	down	ADP
taxlaw-8380	223	11	debt	debt	NOUN
taxlaw-8380	223	12	,	,	PUNCT
taxlaw-8380	223	13	particularly	particularly	ADV
taxlaw-8380	223	14	high	high	ADJ
taxlaw-8380	223	15	interest	interest	NOUN
taxlaw-8380	223	16	credit	credit	NOUN
taxlaw-8380	223	17	card	card	NOUN
taxlaw-8380	223	18	debt.52	debt.52	NOUN
taxlaw-8380	223	19	for	for	ADP
taxlaw-8380	223	20	low	low	ADJ
taxlaw-8380	223	21	-	-	PUNCT
taxlaw-8380	223	22	income	income	NOUN
taxlaw-8380	223	23	filers	filer	NOUN
taxlaw-8380	223	24	with	with	ADP
taxlaw-8380	223	25	little	little	ADJ
taxlaw-8380	223	26	to	to	ADP
taxlaw-8380	223	27	no	no	DET
taxlaw-8380	223	28	savings	saving	NOUN
taxlaw-8380	223	29	,	,	PUNCT
taxlaw-8380	223	30	there	there	PRON
taxlaw-8380	223	31	are	be	VERB
taxlaw-8380	223	32	added	add	VERB
taxlaw-8380	223	33	costs	cost	NOUN
taxlaw-8380	223	34	of	of	ADP
taxlaw-8380	223	35	being	be	AUX
taxlaw-8380	223	36	unable	unable	ADJ
taxlaw-8380	223	37	to	to	PART
taxlaw-8380	223	38	make	make	VERB
taxlaw-8380	223	39	a	a	DET
taxlaw-8380	223	40	payment	payment	NOUN
taxlaw-8380	223	41	in	in	ADP
taxlaw-8380	223	42	full	full	ADJ
taxlaw-8380	223	43	by	by	ADP
taxlaw-8380	223	44	the	the	DET
taxlaw-8380	223	45	filing	filing	NOUN
taxlaw-8380	223	46	deadline	deadline	NOUN
taxlaw-8380	223	47	—	—	PUNCT
taxlaw-8380	223	48	in	in	ADP
taxlaw-8380	223	49	effect	effect	NOUN
taxlaw-8380	223	50	a	a	DET
taxlaw-8380	223	51	tax	tax	NOUN
taxlaw-8380	223	52	levied	levy	VERB
taxlaw-8380	223	53	by	by	ADP
taxlaw-8380	223	54	the	the	DET
taxlaw-8380	223	55	irs	irs	PROPN
taxlaw-8380	223	56	on	on	ADP
taxlaw-8380	223	57	those	those	PRON
taxlaw-8380	223	58	who	who	PRON
taxlaw-8380	223	59	lack	lack	VERB
taxlaw-8380	223	60	savings	saving	NOUN
taxlaw-8380	223	61	.	.	PUNCT
taxlaw-8380	224	1	currently	currently	ADV
taxlaw-8380	224	2	,	,	PUNCT
taxlaw-8380	224	3	it	it	PRON
taxlaw-8380	224	4	costs	cost	VERB
taxlaw-8380	224	5	between	between	ADP
taxlaw-8380	224	6	$	$	SYM
taxlaw-8380	224	7	31	31	NUM
taxlaw-8380	224	8	and	and	CCONJ
taxlaw-8380	224	9	$	$	SYM
taxlaw-8380	224	10	225	225	NUM
taxlaw-8380	224	11	simply	simply	ADV
taxlaw-8380	224	12	to	to	PART
taxlaw-8380	224	13	set	set	VERB
taxlaw-8380	224	14	up	up	ADP
taxlaw-8380	224	15	a	a	DET
taxlaw-8380	224	16	payment	payment	NOUN
taxlaw-8380	224	17	plan	plan	NOUN
taxlaw-8380	224	18	for	for	ADP
taxlaw-8380	224	19	a	a	DET
taxlaw-8380	224	20	duration	duration	NOUN
taxlaw-8380	224	21	of	of	ADP
taxlaw-8380	224	22	longer	long	ADJ
taxlaw-8380	224	23	than	than	ADP
taxlaw-8380	224	24	120	120	NUM
taxlaw-8380	224	25	days	day	NOUN
taxlaw-8380	224	26	with	with	ADP
taxlaw-8380	224	27	the	the	DET
taxlaw-8380	224	28	irs,53	irs,53	NOUN
taxlaw-8380	224	29	and	and	CCONJ
taxlaw-8380	224	30	the	the	DET
taxlaw-8380	224	31	interest	interest	NOUN
taxlaw-8380	224	32	rate	rate	NOUN
taxlaw-8380	224	33	has	have	AUX
taxlaw-8380	224	34	ranged	range	VERB
taxlaw-8380	224	35	from	from	ADP
taxlaw-8380	224	36	3	3	NUM
taxlaw-8380	224	37	percent	percent	NOUN
taxlaw-8380	224	38	to	to	ADP
taxlaw-8380	224	39	6	6	NUM
taxlaw-8380	224	40	percent	percent	NOUN
taxlaw-8380	224	41	for	for	ADP
taxlaw-8380	224	42	individuals	individual	NOUN
taxlaw-8380	224	43	over	over	ADP
taxlaw-8380	224	44	the	the	DET
taxlaw-8380	224	45	past	past	ADJ
taxlaw-8380	224	46	five	five	NUM
taxlaw-8380	224	47	years.54	years.54	NOUN
taxlaw-8380	224	48	for	for	ADP
taxlaw-8380	224	49	the	the	DET
taxlaw-8380	224	50	nearly	nearly	ADV
taxlaw-8380	224	51	half	half	NOUN
taxlaw-8380	224	52	of	of	ADP
taxlaw-8380	224	53	americans	americans	PROPN
taxlaw-8380	224	54	who	who	PRON
taxlaw-8380	224	55	would	would	AUX
taxlaw-8380	224	56	struggle	struggle	VERB
taxlaw-8380	224	57	to	to	PART
taxlaw-8380	224	58	find	find	VERB
taxlaw-8380	224	59	$	$	SYM
taxlaw-8380	224	60	400	400	NUM
taxlaw-8380	224	61	for	for	ADP
taxlaw-8380	224	62	an	an	DET
taxlaw-8380	224	63	emergency	emergency	NOUN
taxlaw-8380	224	64	expense	expense	NOUN
taxlaw-8380	224	65	,	,	PUNCT
taxlaw-8380	224	66	the	the	DET
taxlaw-8380	224	67	added	add	VERB
taxlaw-8380	224	68	burden	burden	NOUN
taxlaw-8380	224	69	of	of	ADP
taxlaw-8380	224	70	administrative	administrative	ADJ
taxlaw-8380	224	71	costs	cost	NOUN
taxlaw-8380	224	72	creates	create	VERB
taxlaw-8380	224	73	another	another	DET
taxlaw-8380	224	74	barrier	barrier	NOUN
taxlaw-8380	224	75	to	to	ADP
taxlaw-8380	224	76	paying	pay	VERB
taxlaw-8380	224	77	down	down	ADP
taxlaw-8380	224	78	tax	tax	NOUN
taxlaw-8380	224	79	due	due	ADJ
taxlaw-8380	224	80	or	or	CCONJ
taxlaw-8380	224	81	tax	tax	NOUN
taxlaw-8380	224	82	debt.55	debt.55	PROPN
taxlaw-8380	224	83	b.	b.	PROPN
taxlaw-8380	224	84	state	state	PROPN
taxlaw-8380	224	85	and	and	CCONJ
taxlaw-8380	224	86	federal	federal	ADJ
taxlaw-8380	224	87	sanctions	sanction	NOUN
taxlaw-8380	224	88	for	for	ADP
taxlaw-8380	224	89	non	non	ADJ
taxlaw-8380	224	90	-	-	ADJ
taxlaw-8380	224	91	payment	payment	ADJ
taxlaw-8380	224	92	individuals	individual	NOUN
taxlaw-8380	224	93	who	who	PRON
taxlaw-8380	224	94	find	find	VERB
taxlaw-8380	224	95	themselves	themselves	PRON
taxlaw-8380	224	96	with	with	ADP
taxlaw-8380	224	97	surprise	surprise	NOUN
taxlaw-8380	224	98	tax	tax	NOUN
taxlaw-8380	224	99	bills	bill	NOUN
taxlaw-8380	224	100	due	due	ADJ
taxlaw-8380	224	101	may	may	AUX
taxlaw-8380	224	102	also	also	ADV
taxlaw-8380	224	103	accrue	accrue	VERB
taxlaw-8380	224	104	additional	additional	ADJ
taxlaw-8380	224	105	monetary	monetary	ADJ
taxlaw-8380	224	106	and	and	CCONJ
taxlaw-8380	224	107	non	non	ADJ
taxlaw-8380	224	108	-	-	ADJ
taxlaw-8380	224	109	monetary	monetary	ADJ
taxlaw-8380	224	110	penalties	penalty	NOUN
taxlaw-8380	224	111	.	.	PUNCT
taxlaw-8380	225	1	for	for	ADP
taxlaw-8380	225	2	large	large	ADJ
taxlaw-8380	225	3	balances	balance	NOUN
taxlaw-8380	225	4	owed	owe	VERB
taxlaw-8380	225	5	(	(	PUNCT
taxlaw-8380	225	6	which	which	PRON
taxlaw-8380	225	7	includes	include	VERB
taxlaw-8380	225	8	balances	balance	NOUN
taxlaw-8380	225	9	exceeding	exceed	VERB
taxlaw-8380	225	10	$	$	SYM
taxlaw-8380	225	11	1,000	1,000	NUM
taxlaw-8380	225	12	,	,	PUNCT
taxlaw-8380	225	13	less	less	ADJ
taxlaw-8380	225	14	than	than	ADP
taxlaw-8380	225	15	90	90	NUM
taxlaw-8380	225	16	percent	percent	NOUN
taxlaw-8380	225	17	of	of	ADP
taxlaw-8380	225	18	estimated	estimate	VERB
taxlaw-8380	225	19	tax	tax	NOUN
taxlaw-8380	225	20	paid	pay	VERB
taxlaw-8380	225	21	in	in	ADP
taxlaw-8380	225	22	advance	advance	NOUN
taxlaw-8380	225	23	,	,	PUNCT
taxlaw-8380	225	24	or	or	CCONJ
taxlaw-8380	225	25	less	less	ADJ
taxlaw-8380	225	26	than	than	ADP
taxlaw-8380	225	27	100	100	NUM
taxlaw-8380	225	28	percent	percent	NOUN
taxlaw-8380	225	29	of	of	ADP
taxlaw-8380	225	30	the	the	DET
taxlaw-8380	225	31	tax	tax	NOUN
taxlaw-8380	225	32	owed	owe	VERB
taxlaw-8380	225	33	in	in	ADP
taxlaw-8380	225	34	the	the	DET
taxlaw-8380	225	35	prior	prior	ADJ
taxlaw-8380	225	36	tax	tax	NOUN
taxlaw-8380	225	37	year	year	NOUN
taxlaw-8380	225	38	paid	pay	VERB
taxlaw-8380	225	39	in	in	ADP
taxlaw-8380	225	40	the	the	DET
taxlaw-8380	225	41	current	current	ADJ
taxlaw-8380	225	42	tax	tax	NOUN
taxlaw-8380	225	43	year	year	NOUN
taxlaw-8380	225	44	)	)	PUNCT
taxlaw-8380	225	45	,	,	PUNCT
taxlaw-8380	225	46	the	the	DET
taxlaw-8380	225	47	irs	irs	PROPN
taxlaw-8380	225	48	may	may	AUX
taxlaw-8380	225	49	issue	issue	VERB
taxlaw-8380	225	50	a	a	DET
taxlaw-8380	225	51	fine	fine	NOUN
taxlaw-8380	225	52	,	,	PUNCT
taxlaw-8380	225	53	compounding	compound	VERB
taxlaw-8380	225	54	the	the	DET
taxlaw-8380	225	55	tax	tax	NOUN
taxlaw-8380	225	56	balance	balance	NOUN
taxlaw-8380	225	57	already	already	ADV
taxlaw-8380	225	58	owed.56	owed.56	VERB
taxlaw-8380	225	59	most	most	ADJ
taxlaw-8380	225	60	states	state	NOUN
taxlaw-8380	225	61	that	that	PRON
taxlaw-8380	225	62	levy	levy	NOUN
taxlaw-8380	225	63	income	income	NOUN
taxlaw-8380	225	64	tax	tax	NOUN
taxlaw-8380	225	65	have	have	VERB
taxlaw-8380	225	66	similar	similar	ADJ
taxlaw-8380	225	67	systems	system	NOUN
taxlaw-8380	225	68	for	for	ADP
taxlaw-8380	225	69	fining	fine	VERB
taxlaw-8380	225	70	or	or	CCONJ
taxlaw-8380	225	71	charging	charge	VERB
taxlaw-8380	225	72	interest	interest	NOUN
taxlaw-8380	225	73	to	to	ADP
taxlaw-8380	225	74	those	those	PRON
taxlaw-8380	225	75	who	who	PRON
taxlaw-8380	225	76	underpay.57	underpay.57	ADJ
taxlaw-8380	225	77	states	state	NOUN
taxlaw-8380	225	78	and	and	CCONJ
taxlaw-8380	225	79	the	the	DET
taxlaw-8380	225	80	federal	federal	ADJ
taxlaw-8380	225	81	government	government	NOUN
taxlaw-8380	225	82	also	also	ADV
taxlaw-8380	225	83	can	can	AUX
taxlaw-8380	225	84	engage	engage	VERB
taxlaw-8380	225	85	in	in	ADP
taxlaw-8380	225	86	wage	wage	NOUN
taxlaw-8380	225	87	garnishment	garnishment	NOUN
taxlaw-8380	225	88	for	for	ADP
taxlaw-8380	225	89	unpaid	unpaid	ADJ
taxlaw-8380	225	90	taxes	taxis	NOUN
taxlaw-8380	225	91	,	,	PUNCT
taxlaw-8380	225	92	with	with	ADP
taxlaw-8380	225	93	states	state	NOUN
taxlaw-8380	225	94	varying	vary	VERB
taxlaw-8380	225	95	in	in	ADP
taxlaw-8380	225	96	whether	whether	SCONJ
taxlaw-8380	225	97	they	they	PRON
taxlaw-8380	225	98	are	be	AUX
taxlaw-8380	225	99	more	more	ADV
taxlaw-8380	225	100	or	or	CCONJ
taxlaw-8380	225	101	less	less	ADV
taxlaw-8380	225	102	protective	protective	ADJ
taxlaw-8380	225	103	than	than	SCONJ
taxlaw-8380	225	104	the	the	DET
taxlaw-8380	225	105	federal	federal	ADJ
taxlaw-8380	225	106	government.58	government.58	VERB
taxlaw-8380	225	107	some	some	DET
taxlaw-8380	225	108	states	state	NOUN
taxlaw-8380	225	109	also	also	ADV
taxlaw-8380	225	110	use	use	VERB
taxlaw-8380	225	111	other	other	ADJ
taxlaw-8380	225	112	tools	tool	NOUN
taxlaw-8380	225	113	to	to	PART
taxlaw-8380	225	114	penalize	penalize	VERB
taxlaw-8380	225	115	filers	filer	NOUN
taxlaw-8380	225	116	who	who	PRON
taxlaw-8380	225	117	have	have	VERB
taxlaw-8380	225	118	unpaid	unpaid	ADJ
taxlaw-8380	225	119	tax	tax	NOUN
taxlaw-8380	225	120	debt	debt	NOUN
taxlaw-8380	225	121	,	,	PUNCT
taxlaw-8380	225	122	52	52	NUM
taxlaw-8380	225	123	mercado	mercado	NOUN
taxlaw-8380	225	124	,	,	PUNCT
taxlaw-8380	225	125	supra	supra	PROPN
taxlaw-8380	225	126	note	note	NOUN
taxlaw-8380	225	127	6	6	NUM
taxlaw-8380	225	128	.	.	X
taxlaw-8380	225	129	53	53	NUM
taxlaw-8380	225	130	additional	additional	ADJ
taxlaw-8380	225	131	information	information	NOUN
taxlaw-8380	225	132	on	on	ADP
taxlaw-8380	225	133	payment	payment	NOUN
taxlaw-8380	225	134	plans	plan	NOUN
taxlaw-8380	225	135	,	,	PUNCT
taxlaw-8380	225	136	irs	irs	PROPN
taxlaw-8380	225	137	(	(	PUNCT
taxlaw-8380	225	138	feb	feb	PROPN
taxlaw-8380	225	139	.	.	PROPN
taxlaw-8380	225	140	19	19	NUM
taxlaw-8380	225	141	,	,	PUNCT
taxlaw-8380	225	142	2021	2021	NUM
taxlaw-8380	225	143	)	)	PUNCT
taxlaw-8380	225	144	,	,	PUNCT
taxlaw-8380	225	145	https://www.irs.gov/payments	https://www.irs.gov/payments	PROPN
taxlaw-8380	225	146	/payment	/payment	NOUN
taxlaw-8380	225	147	-	-	PUNCT
taxlaw-8380	225	148	plans	plan	NOUN
taxlaw-8380	225	149	-	-	PUNCT
taxlaw-8380	225	150	installment	installment	NOUN
taxlaw-8380	225	151	-	-	PUNCT
taxlaw-8380	225	152	agreements	agreement	NOUN
taxlaw-8380	225	153	[	[	X
taxlaw-8380	225	154	https://perma.cc/7t4h-v9c9	https://perma.cc/7t4h-v9c9	X
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taxlaw-8380	225	156	(	(	PUNCT
taxlaw-8380	225	157	expand	expand	VERB
taxlaw-8380	225	158	dropdowns	dropdown	NOUN
taxlaw-8380	225	159	for	for	ADP
taxlaw-8380	225	160	“	"	PUNCT
taxlaw-8380	225	161	long	long	ADJ
taxlaw-8380	225	162	-	-	PUNCT
taxlaw-8380	225	163	term	term	NOUN
taxlaw-8380	225	164	payment	payment	NOUN
taxlaw-8380	225	165	plan	plan	NOUN
taxlaw-8380	225	166	(	(	PUNCT
taxlaw-8380	225	167	installment	installment	NOUN
taxlaw-8380	225	168	agreement	agreement	NOUN
taxlaw-8380	225	169	)	)	PUNCT
taxlaw-8380	225	170	”	"	PUNCT
taxlaw-8380	225	171	)	)	PUNCT
taxlaw-8380	225	172	.	.	PUNCT
taxlaw-8380	226	1	54	54	NUM
taxlaw-8380	226	2	irs	irs	PROPN
taxlaw-8380	226	3	penalty	penalty	NOUN
taxlaw-8380	226	4	&	&	CCONJ
taxlaw-8380	226	5	interest	interest	NOUN
taxlaw-8380	226	6	rates	rate	NOUN
taxlaw-8380	226	7	,	,	PUNCT
taxlaw-8380	226	8	intuit	intuit	NOUN
taxlaw-8380	226	9	accts	acct	NOUN
taxlaw-8380	226	10	.	.	PUNCT
taxlaw-8380	226	11	,	,	PUNCT
taxlaw-8380	226	12	https://proconnect.intuit.com/articles/federal-irsunderpayment-interest-rates/	https://proconnect.intuit.com/articles/federal-irsunderpayment-interest-rates/	X
taxlaw-8380	226	13	[	[	X
taxlaw-8380	226	14	https://perma.cc/vln3-auh6	https://perma.cc/vln3-auh6	X
taxlaw-8380	226	15	]	]	X
taxlaw-8380	226	16	(	(	PUNCT
taxlaw-8380	226	17	last	last	ADV
taxlaw-8380	226	18	visited	visit	VERB
taxlaw-8380	226	19	on	on	ADP
taxlaw-8380	226	20	apr	apr	PROPN
taxlaw-8380	226	21	.	.	PROPN
taxlaw-8380	226	22	3	3	NUM
taxlaw-8380	226	23	,	,	PUNCT
taxlaw-8380	226	24	2021	2021	NUM
taxlaw-8380	226	25	)	)	PUNCT
taxlaw-8380	226	26	.	.	PUNCT
taxlaw-8380	227	1	55	55	NUM
taxlaw-8380	227	2	neal	neal	PROPN
taxlaw-8380	227	3	gabler	gabler	NOUN
taxlaw-8380	227	4	,	,	PUNCT
taxlaw-8380	227	5	the	the	DET
taxlaw-8380	227	6	secret	secret	ADJ
taxlaw-8380	227	7	shame	shame	NOUN
taxlaw-8380	227	8	of	of	ADP
taxlaw-8380	227	9	middle	middle	ADJ
taxlaw-8380	227	10	-	-	PUNCT
taxlaw-8380	227	11	class	class	NOUN
taxlaw-8380	227	12	americans	americans	PROPN
taxlaw-8380	227	13	,	,	PUNCT
taxlaw-8380	227	14	atlantic	atlantic	NOUN
taxlaw-8380	227	15	(	(	PUNCT
taxlaw-8380	227	16	2016	2016	NUM
taxlaw-8380	227	17	)	)	PUNCT
taxlaw-8380	227	18	,	,	PUNCT
taxlaw-8380	227	19	https://www	https://www	PROPN
taxlaw-8380	227	20	.theatlantic.com	.theatlantic.com	PUNCT
taxlaw-8380	227	21	/	/	SYM
taxlaw-8380	227	22	magazine	magazine	NOUN
taxlaw-8380	227	23	/	/	SYM
taxlaw-8380	227	24	archive/2016/05	archive/2016/05	VERB
taxlaw-8380	227	25	/	/	SYM
taxlaw-8380	227	26	my	my	PRON
taxlaw-8380	227	27	-	-	PUNCT
taxlaw-8380	227	28	secret	secret	ADJ
taxlaw-8380	227	29	-	-	PUNCT
taxlaw-8380	227	30	shame/476415/	shame/476415/	PROPN
taxlaw-8380	227	31	[	[	X
taxlaw-8380	227	32	https://perma.cc/9y97-c7gc	https://perma.cc/9y97-c7gc	NOUN
taxlaw-8380	227	33	]	]	X
taxlaw-8380	227	34	.	.	PUNCT
taxlaw-8380	228	1	56	56	NUM
taxlaw-8380	228	2	notice	notice	NOUN
taxlaw-8380	228	3	746	746	NUM
taxlaw-8380	228	4	,	,	PUNCT
taxlaw-8380	228	5	information	information	NOUN
taxlaw-8380	228	6	about	about	ADP
taxlaw-8380	228	7	your	your	PRON
taxlaw-8380	228	8	notice	notice	NOUN
taxlaw-8380	228	9	,	,	PUNCT
taxlaw-8380	228	10	penalty	penalty	NOUN
taxlaw-8380	228	11	and	and	CCONJ
taxlaw-8380	228	12	interest	interest	NOUN
taxlaw-8380	228	13	,	,	PUNCT
taxlaw-8380	228	14	irs	irs	PROPN
taxlaw-8380	228	15	(	(	PUNCT
taxlaw-8380	228	16	jun	jun	PROPN
taxlaw-8380	228	17	.	.	PROPN
taxlaw-8380	228	18	2020	2020	NUM
taxlaw-8380	228	19	)	)	PUNCT
taxlaw-8380	228	20	,	,	PUNCT
taxlaw-8380	228	21	https://www	https://www	PROPN
taxlaw-8380	228	22	.irs.gov	.irs.gov	PUNCT
taxlaw-8380	228	23	/	/	SYM
taxlaw-8380	228	24	pub	pub	NOUN
taxlaw-8380	228	25	/	/	SYM
taxlaw-8380	228	26	irs	irs	PROPN
taxlaw-8380	228	27	-	-	PUNCT
taxlaw-8380	228	28	pdf	pdf	NOUN
taxlaw-8380	228	29	/	/	SYM
taxlaw-8380	228	30	n746.pdf	n746.pdf	NOUN
taxlaw-8380	228	31	[	[	X
taxlaw-8380	228	32	https://perma.cc/66x3-whfd	https://perma.cc/66x3-whfd	X
taxlaw-8380	228	33	]	]	X
taxlaw-8380	228	34	.	.	PUNCT
taxlaw-8380	229	1	57	57	NUM
taxlaw-8380	229	2	see	see	NOUN
taxlaw-8380	229	3	,	,	PUNCT
taxlaw-8380	229	4	e.g.	e.g.	ADV
taxlaw-8380	229	5	,	,	PUNCT
taxlaw-8380	229	6	interest	interest	NOUN
taxlaw-8380	229	7	and	and	CCONJ
taxlaw-8380	229	8	penalties	penalty	NOUN
taxlaw-8380	229	9	,	,	PUNCT
taxlaw-8380	229	10	n.y	n.y	PROPN
taxlaw-8380	229	11	.	.	PROPN
taxlaw-8380	229	12	state	state	PROPN
taxlaw-8380	229	13	dep’t	dep’t	NOUN
taxlaw-8380	229	14	of	of	ADP
taxlaw-8380	229	15	tax’n	tax’n	NUM
taxlaw-8380	229	16	&	&	CCONJ
taxlaw-8380	229	17	fin	fin	NOUN
taxlaw-8380	229	18	.	.	PUNCT
taxlaw-8380	230	1	(	(	PUNCT
taxlaw-8380	230	2	dec	dec	PROPN
taxlaw-8380	230	3	.	.	PROPN
taxlaw-8380	230	4	7	7	NUM
taxlaw-8380	230	5	,	,	PUNCT
taxlaw-8380	230	6	2020	2020	NUM
taxlaw-8380	230	7	)	)	PUNCT
taxlaw-8380	230	8	,	,	PUNCT
taxlaw-8380	230	9	https://www.tax.ny.gov/pit/file/interest_and_penalties.htm	https://www.tax.ny.gov/pit/file/interest_and_penalties.htm	X
taxlaw-8380	231	1	[	[	X
taxlaw-8380	231	2	https://perma.cc/d2vc-r5xz	https://perma.cc/d2vc-r5xz	X
taxlaw-8380	231	3	]	]	X
taxlaw-8380	231	4	(	(	PUNCT
taxlaw-8380	231	5	penalties	penalty	NOUN
taxlaw-8380	231	6	in	in	ADP
taxlaw-8380	231	7	new	new	PROPN
taxlaw-8380	231	8	york	york	PROPN
taxlaw-8380	231	9	state	state	PROPN
taxlaw-8380	231	10	)	)	PUNCT
taxlaw-8380	231	11	;	;	PUNCT
taxlaw-8380	231	12	estimated	estimate	VERB
taxlaw-8380	231	13	connecticut	connecticut	PROPN
taxlaw-8380	231	14	income	income	NOUN
taxlaw-8380	231	15	taxes	taxis	NOUN
taxlaw-8380	231	16	,	,	PUNCT
taxlaw-8380	231	17	conn	conn	PROPN
taxlaw-8380	231	18	.	.	PROPN
taxlaw-8380	232	1	state	state	PROPN
taxlaw-8380	232	2	dep’t	dep’t	PROPN
taxlaw-8380	232	3	of	of	ADP
taxlaw-8380	232	4	revenue	revenue	NOUN
taxlaw-8380	232	5	servs	servs	PROPN
taxlaw-8380	232	6	,	,	PUNCT
taxlaw-8380	232	7	https://portal.ct.gov/drs/publications/informational-publications/1992/ip-9254-estimated-connecticutincome-taxes	https://portal.ct.gov/drs/publications/informational-publications/1992/ip-9254-estimated-connecticutincome-taxe	VERB
taxlaw-8380	232	8	[	[	X
taxlaw-8380	232	9	https://perma.cc/m9fj-fmry	https://perma.cc/m9fj-fmry	NOUN
taxlaw-8380	232	10	]	]	X
taxlaw-8380	232	11	(	(	PUNCT
taxlaw-8380	232	12	interest	interest	NOUN
taxlaw-8380	232	13	payments	payment	NOUN
taxlaw-8380	232	14	in	in	ADP
taxlaw-8380	232	15	connecticut	connecticut	PROPN
taxlaw-8380	232	16	)	)	PUNCT
taxlaw-8380	232	17	;	;	PUNCT
taxlaw-8380	232	18	penalty	penalty	NOUN
taxlaw-8380	232	19	reference	reference	NOUN
taxlaw-8380	232	20	chart	chart	NOUN
taxlaw-8380	232	21	,	,	PUNCT
taxlaw-8380	232	22	cal	cal	PROPN
taxlaw-8380	232	23	.	.	PUNCT
taxlaw-8380	233	1	franchise	franchise	PROPN
taxlaw-8380	233	2	tax	tax	PROPN
taxlaw-8380	233	3	bd	bd	PROPN
taxlaw-8380	233	4	.	.	PROPN
taxlaw-8380	233	5	(	(	PUNCT
taxlaw-8380	233	6	2012	2012	NUM
taxlaw-8380	233	7	)	)	PUNCT
taxlaw-8380	233	8	,	,	PUNCT
taxlaw-8380	233	9	https://www.ftb.ca.gov/forms/misc/1024.html	https://www.ftb.ca.gov/forms/misc/1024.html	X
taxlaw-8380	234	1	[	[	X
taxlaw-8380	234	2	https://perma.cc/5gdujpxu	https://perma.cc/5gdujpxu	PROPN
taxlaw-8380	234	3	]	]	X
taxlaw-8380	234	4	(	(	PUNCT
taxlaw-8380	234	5	penalties	penalty	NOUN
taxlaw-8380	234	6	in	in	ADP
taxlaw-8380	234	7	california	california	PROPN
taxlaw-8380	234	8	)	)	PUNCT
taxlaw-8380	234	9	.	.	PUNCT
taxlaw-8380	235	1	58	58	NUM
taxlaw-8380	235	2	information	information	NOUN
taxlaw-8380	235	3	about	about	ADP
taxlaw-8380	235	4	wage	wage	NOUN
taxlaw-8380	235	5	levies	levy	NOUN
taxlaw-8380	235	6	,	,	PUNCT
taxlaw-8380	235	7	irs	irs	PROPN
taxlaw-8380	235	8	(	(	PUNCT
taxlaw-8380	235	9	sept	sept	PROPN
taxlaw-8380	235	10	.	.	PROPN
taxlaw-8380	235	11	20	20	NUM
taxlaw-8380	235	12	,	,	PUNCT
taxlaw-8380	235	13	2020	2020	NUM
taxlaw-8380	235	14	)	)	PUNCT
taxlaw-8380	235	15	,	,	PUNCT
taxlaw-8380	235	16	https://www.irs.gov/businesses/smallbusinesses-self-employed/information-about-wage-levies	https://www.irs.gov/businesses/smallbusinesses-self-employed/information-about-wage-levie	VERB
taxlaw-8380	235	17	[	[	X
taxlaw-8380	235	18	https://perma.cc/8bw7-dwuf	https://perma.cc/8bw7-dwuf	X
taxlaw-8380	235	19	]	]	X
taxlaw-8380	235	20	;	;	PUNCT
taxlaw-8380	235	21	compare	compare	VERB
taxlaw-8380	235	22	patricia	patricia	PROPN
taxlaw-8380	235	23	dzikowski	dzikowski	PROPN
taxlaw-8380	235	24	,	,	PUNCT
taxlaw-8380	235	25	new	new	PROPN
taxlaw-8380	235	26	york	york	PROPN
taxlaw-8380	235	27	wage	wage	NOUN
taxlaw-8380	235	28	garnishment	garnishment	NOUN
taxlaw-8380	235	29	law	law	NOUN
taxlaw-8380	235	30	,	,	PUNCT
taxlaw-8380	235	31	nolo	nolo	PROPN
taxlaw-8380	235	32	,	,	PUNCT
taxlaw-8380	235	33	https://www.nolo.com/legal-encyclopedia/new-yorkincome-execution-wage-garnishment-law.html	https://www.nolo.com/legal-encyclopedia/new-yorkincome-execution-wage-garnishment-law.html	PROPN
taxlaw-8380	236	1	[	[	X
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taxlaw-8380	236	5	last	last	ADJ
taxlaw-8380	236	6	visited	visit	VERB
taxlaw-8380	236	7	apr	apr	NOUN
taxlaw-8380	236	8	.	.	PROPN
taxlaw-8380	237	1	4	4	NUM
taxlaw-8380	237	2	,	,	PUNCT
taxlaw-8380	237	3	2021	2021	NUM
taxlaw-8380	237	4	)	)	PUNCT
taxlaw-8380	238	1	with	with	ADP
taxlaw-8380	238	2	hari	hari	PROPN
taxlaw-8380	238	3	ender	ender	PROPN
taxlaw-8380	238	4	,	,	PUNCT
taxlaw-8380	238	5	illinois	illinois	PROPN
taxlaw-8380	238	6	wage	wage	NOUN
taxlaw-8380	238	7	garnishment	garnishment	NOUN
taxlaw-8380	238	8	law	law	NOUN
taxlaw-8380	238	9	,	,	PUNCT
taxlaw-8380	238	10	nolo	nolo	PROPN
taxlaw-8380	238	11	,	,	PUNCT
taxlaw-8380	238	12	https://www.nolo.com/legal-encyclopedia/illinois-wagegarnishment-law.html	https://www.nolo.com/legal-encyclopedia/illinois-wagegarnishment-law.html	VERB
taxlaw-8380	238	13	[	[	X
taxlaw-8380	238	14	https://perma.cc/pl3b-tbxq	https://perma.cc/pl3b-tbxq	X
taxlaw-8380	238	15	]	]	X
taxlaw-8380	238	16	(	(	PUNCT
taxlaw-8380	238	17	last	last	ADJ
taxlaw-8380	238	18	visited	visit	VERB
taxlaw-8380	238	19	apr	apr	NOUN
taxlaw-8380	238	20	.	.	PROPN
taxlaw-8380	238	21	4	4	NUM
taxlaw-8380	238	22	,	,	PUNCT
taxlaw-8380	238	23	2021	2021	NUM
taxlaw-8380	238	24	)	)	PUNCT
taxlaw-8380	239	1	(	(	PUNCT
taxlaw-8380	239	2	illinois	illinois	PROPN
taxlaw-8380	239	3	has	have	VERB
taxlaw-8380	239	4	a	a	DET
taxlaw-8380	239	5	more	more	ADV
taxlaw-8380	239	6	protective	protective	ADJ
taxlaw-8380	239	7	regime	regime	NOUN
taxlaw-8380	239	8	than	than	ADP
taxlaw-8380	239	9	new	new	PROPN
taxlaw-8380	239	10	york	york	PROPN
taxlaw-8380	239	11	state	state	PROPN
taxlaw-8380	239	12	)	)	PUNCT
taxlaw-8380	239	13	.	.	PUNCT
taxlaw-8380	240	1	about	about	ADP
taxlaw-8380	240	2	:	:	PUNCT
taxlaw-8380	240	3	blank	blank	ADJ
taxlaw-8380	240	4	about	about	ADP
taxlaw-8380	240	5	:	:	PUNCT
taxlaw-8380	240	6	blank	blank	ADJ
taxlaw-8380	240	7	about	about	ADP
taxlaw-8380	240	8	:	:	PUNCT
taxlaw-8380	240	9	blank	blank	ADJ
taxlaw-8380	240	10	2	2	NUM
taxlaw-8380	240	11	columbia	columbia	PROPN
taxlaw-8380	240	12	journal	journal	NOUN
taxlaw-8380	240	13	of	of	ADP
taxlaw-8380	240	14	tax	tax	NOUN
taxlaw-8380	240	15	law	law	NOUN
taxlaw-8380	241	1	[	[	X
taxlaw-8380	241	2	vol	vol	NOUN
taxlaw-8380	241	3	.	.	PUNCT
taxlaw-8380	242	1	12:172	12:172	NUM
taxlaw-8380	242	2	often	often	ADV
taxlaw-8380	242	3	using	use	VERB
taxlaw-8380	242	4	methods	method	NOUN
taxlaw-8380	242	5	completely	completely	ADV
taxlaw-8380	242	6	apart	apart	ADV
taxlaw-8380	242	7	from	from	ADP
taxlaw-8380	242	8	the	the	DET
taxlaw-8380	242	9	tax	tax	NOUN
taxlaw-8380	242	10	system	system	NOUN
taxlaw-8380	242	11	,	,	PUNCT
taxlaw-8380	242	12	such	such	ADJ
taxlaw-8380	242	13	as	as	ADP
taxlaw-8380	242	14	suspending	suspend	VERB
taxlaw-8380	242	15	driver	driver	NOUN
taxlaw-8380	242	16	’s	’s	PART
taxlaw-8380	242	17	licenses.59	licenses.59	NOUN
taxlaw-8380	242	18	2	2	NUM
taxlaw-8380	242	19	.	.	PUNCT
taxlaw-8380	242	20	tax	tax	NOUN
taxlaw-8380	242	21	compliance	compliance	NOUN
taxlaw-8380	242	22	increases	increase	VERB
taxlaw-8380	242	23	with	with	ADP
taxlaw-8380	242	24	refunds	refund	NOUN
taxlaw-8380	242	25	and	and	CCONJ
taxlaw-8380	242	26	reduces	reduce	VERB
taxlaw-8380	242	27	bureaucratic	bureaucratic	ADJ
taxlaw-8380	242	28	burdens	burden	NOUN
taxlaw-8380	242	29	on	on	ADP
taxlaw-8380	242	30	low	low	ADJ
taxlaw-8380	242	31	-	-	PUNCT
taxlaw-8380	242	32	income	income	NOUN
taxlaw-8380	242	33	filers	filer	NOUN
taxlaw-8380	242	34	the	the	DET
taxlaw-8380	242	35	benefits	benefit	NOUN
taxlaw-8380	242	36	of	of	ADP
taxlaw-8380	242	37	over	over	ADP
taxlaw-8380	242	38	-	-	PUNCT
taxlaw-8380	242	39	withholding	withholding	NOUN
taxlaw-8380	242	40	are	be	AUX
taxlaw-8380	242	41	not	not	PART
taxlaw-8380	242	42	limited	limit	VERB
taxlaw-8380	242	43	to	to	ADP
taxlaw-8380	242	44	individual	individual	ADJ
taxlaw-8380	242	45	filers	filer	NOUN
taxlaw-8380	242	46	.	.	PUNCT
taxlaw-8380	243	1	the	the	DET
taxlaw-8380	243	2	irs	irs	PROPN
taxlaw-8380	243	3	could	could	AUX
taxlaw-8380	243	4	increase	increase	VERB
taxlaw-8380	243	5	revenue	revenue	NOUN
taxlaw-8380	243	6	and	and	CCONJ
taxlaw-8380	243	7	decrease	decrease	VERB
taxlaw-8380	243	8	enforcement	enforcement	NOUN
taxlaw-8380	243	9	costs	cost	NOUN
taxlaw-8380	243	10	by	by	ADP
taxlaw-8380	243	11	changing	change	VERB
taxlaw-8380	243	12	the	the	DET
taxlaw-8380	243	13	default	default	NOUN
taxlaw-8380	243	14	withholding	withholding	NOUN
taxlaw-8380	243	15	structure	structure	NOUN
taxlaw-8380	243	16	to	to	PART
taxlaw-8380	243	17	increase	increase	VERB
taxlaw-8380	243	18	the	the	DET
taxlaw-8380	243	19	number	number	NOUN
taxlaw-8380	243	20	of	of	ADP
taxlaw-8380	243	21	filers	filer	NOUN
taxlaw-8380	243	22	facing	face	VERB
taxlaw-8380	243	23	gains	gain	NOUN
taxlaw-8380	243	24	rather	rather	ADV
taxlaw-8380	243	25	than	than	ADP
taxlaw-8380	243	26	losses	loss	NOUN
taxlaw-8380	243	27	from	from	ADP
taxlaw-8380	243	28	their	their	PRON
taxlaw-8380	243	29	tax	tax	NOUN
taxlaw-8380	243	30	returns	return	NOUN
taxlaw-8380	243	31	.	.	PUNCT
taxlaw-8380	244	1	this	this	PRON
taxlaw-8380	244	2	in	in	ADP
taxlaw-8380	244	3	turn	turn	NOUN
taxlaw-8380	244	4	would	would	AUX
taxlaw-8380	244	5	decrease	decrease	VERB
taxlaw-8380	244	6	the	the	DET
taxlaw-8380	244	7	compliance	compliance	NOUN
taxlaw-8380	244	8	costs	cost	NOUN
taxlaw-8380	244	9	and	and	CCONJ
taxlaw-8380	244	10	bureaucratic	bureaucratic	ADJ
taxlaw-8380	244	11	burdens	burden	NOUN
taxlaw-8380	244	12	on	on	ADP
taxlaw-8380	244	13	low	low	ADJ
taxlaw-8380	244	14	-	-	PUNCT
taxlaw-8380	244	15	income	income	NOUN
taxlaw-8380	244	16	filers	filer	NOUN
taxlaw-8380	244	17	.	.	PUNCT
taxlaw-8380	245	1	a.	a.	NOUN
taxlaw-8380	245	2	tax	tax	NOUN
taxlaw-8380	245	3	compliance	compliance	NOUN
taxlaw-8380	245	4	one	one	NUM
taxlaw-8380	245	5	of	of	ADP
taxlaw-8380	245	6	the	the	DET
taxlaw-8380	245	7	greatest	great	ADJ
taxlaw-8380	245	8	challenges	challenge	NOUN
taxlaw-8380	245	9	for	for	ADP
taxlaw-8380	245	10	low	low	ADJ
taxlaw-8380	245	11	-	-	PUNCT
taxlaw-8380	245	12	income	income	NOUN
taxlaw-8380	245	13	filers	filer	NOUN
taxlaw-8380	245	14	is	be	AUX
taxlaw-8380	245	15	the	the	DET
taxlaw-8380	245	16	constantly	constantly	ADV
taxlaw-8380	245	17	changing	change	VERB
taxlaw-8380	245	18	landscape	landscape	NOUN
taxlaw-8380	245	19	of	of	ADP
taxlaw-8380	245	20	tax	tax	NOUN
taxlaw-8380	245	21	regulation	regulation	NOUN
taxlaw-8380	245	22	and	and	CCONJ
taxlaw-8380	245	23	the	the	DET
taxlaw-8380	245	24	relatively	relatively	ADV
taxlaw-8380	245	25	few	few	ADJ
taxlaw-8380	245	26	procedural	procedural	ADJ
taxlaw-8380	245	27	protections	protection	NOUN
taxlaw-8380	245	28	for	for	ADP
taxlaw-8380	245	29	filers	filer	NOUN
taxlaw-8380	245	30	who	who	PRON
taxlaw-8380	245	31	can	can	AUX
taxlaw-8380	245	32	not	not	PART
taxlaw-8380	245	33	afford	afford	VERB
taxlaw-8380	245	34	robust	robust	ADJ
taxlaw-8380	245	35	legal	legal	ADJ
taxlaw-8380	245	36	advice.60	advice.60	NOUN
taxlaw-8380	245	37	additionally	additionally	ADV
taxlaw-8380	245	38	,	,	PUNCT
taxlaw-8380	245	39	low	low	ADJ
taxlaw-8380	245	40	-	-	PUNCT
taxlaw-8380	245	41	income	income	NOUN
taxlaw-8380	245	42	filers	filer	NOUN
taxlaw-8380	245	43	are	be	AUX
taxlaw-8380	245	44	justified	justify	VERB
taxlaw-8380	245	45	in	in	ADP
taxlaw-8380	245	46	their	their	PRON
taxlaw-8380	245	47	perception	perception	NOUN
taxlaw-8380	245	48	that	that	SCONJ
taxlaw-8380	245	49	enforcement	enforcement	NOUN
taxlaw-8380	245	50	is	be	AUX
taxlaw-8380	245	51	unequal	unequal	ADJ
taxlaw-8380	245	52	across	across	ADP
taxlaw-8380	245	53	income	income	NOUN
taxlaw-8380	245	54	classes	class	NOUN
taxlaw-8380	245	55	.	.	PUNCT
taxlaw-8380	246	1	as	as	SCONJ
taxlaw-8380	246	2	the	the	DET
taxlaw-8380	246	3	irs	irs	PROPN
taxlaw-8380	246	4	has	have	AUX
taxlaw-8380	246	5	scaled	scale	VERB
taxlaw-8380	246	6	back	back	ADP
taxlaw-8380	246	7	enforcement	enforcement	NOUN
taxlaw-8380	246	8	across	across	ADP
taxlaw-8380	246	9	income	income	NOUN
taxlaw-8380	246	10	brackets	bracket	NOUN
taxlaw-8380	246	11	,	,	PUNCT
taxlaw-8380	246	12	the	the	DET
taxlaw-8380	246	13	rate	rate	NOUN
taxlaw-8380	246	14	of	of	ADP
taxlaw-8380	246	15	audits	audits	NOUN
taxlaw-8380	246	16	for	for	ADP
taxlaw-8380	246	17	eitc	eitc	NOUN
taxlaw-8380	246	18	recipients	recipient	NOUN
taxlaw-8380	246	19	—	—	PUNCT
taxlaw-8380	246	20	definitionally	definitionally	ADV
taxlaw-8380	246	21	low	low	ADJ
taxlaw-8380	246	22	-	-	PUNCT
taxlaw-8380	246	23	income	income	NOUN
taxlaw-8380	246	24	,	,	PUNCT
taxlaw-8380	246	25	with	with	ADP
taxlaw-8380	246	26	the	the	DET
taxlaw-8380	246	27	median	median	ADJ
taxlaw-8380	246	28	recipient	recipient	NOUN
taxlaw-8380	246	29	earning	earn	VERB
taxlaw-8380	246	30	$	$	SYM
taxlaw-8380	246	31	20,000	20,000	NUM
taxlaw-8380	246	32	annually	annually	ADV
taxlaw-8380	246	33	—	—	PUNCT
taxlaw-8380	246	34	has	have	AUX
taxlaw-8380	246	35	dropped	drop	VERB
taxlaw-8380	246	36	by	by	ADP
taxlaw-8380	246	37	only	only	ADV
taxlaw-8380	246	38	about	about	ADV
taxlaw-8380	246	39	a	a	DET
taxlaw-8380	246	40	third	third	ADJ
taxlaw-8380	246	41	,	,	PUNCT
taxlaw-8380	246	42	compared	compare	VERB
taxlaw-8380	246	43	to	to	ADP
taxlaw-8380	246	44	approximately	approximately	ADV
taxlaw-8380	246	45	80	80	NUM
taxlaw-8380	246	46	percent	percent	NOUN
taxlaw-8380	246	47	declines	decline	VERB
taxlaw-8380	246	48	for	for	ADP
taxlaw-8380	246	49	earners	earner	NOUN
taxlaw-8380	246	50	over	over	ADP
taxlaw-8380	246	51	$	$	SYM
taxlaw-8380	246	52	200,000.61	200,000.61	NUM
taxlaw-8380	246	53	this	this	PRON
taxlaw-8380	246	54	has	have	AUX
taxlaw-8380	246	55	translated	translate	VERB
taxlaw-8380	246	56	to	to	ADP
taxlaw-8380	246	57	a	a	DET
taxlaw-8380	246	58	comparable	comparable	ADJ
taxlaw-8380	246	59	audit	audit	NOUN
taxlaw-8380	246	60	rate	rate	NOUN
taxlaw-8380	246	61	of	of	ADP
taxlaw-8380	246	62	the	the	DET
taxlaw-8380	246	63	poorest	poor	ADJ
taxlaw-8380	246	64	and	and	CCONJ
taxlaw-8380	246	65	the	the	DET
taxlaw-8380	246	66	richest	rich	ADJ
taxlaw-8380	246	67	americans.62	americans.62	NOUN
taxlaw-8380	246	68	this	this	PRON
taxlaw-8380	246	69	is	be	AUX
taxlaw-8380	246	70	a	a	DET
taxlaw-8380	246	71	reversion	reversion	NOUN
taxlaw-8380	246	72	to	to	ADP
taxlaw-8380	246	73	the	the	DET
taxlaw-8380	246	74	pre	pre	ADJ
taxlaw-8380	246	75	-	-	ADJ
taxlaw-8380	246	76	great	great	ADJ
taxlaw-8380	246	77	recession	recession	NOUN
taxlaw-8380	246	78	mean	mean	VERB
taxlaw-8380	246	79	:	:	PUNCT
taxlaw-8380	246	80	in	in	ADP
taxlaw-8380	246	81	the	the	DET
taxlaw-8380	246	82	late	late	ADJ
taxlaw-8380	246	83	1990s	1990	NOUN
taxlaw-8380	246	84	and	and	CCONJ
taxlaw-8380	246	85	early	early	ADJ
taxlaw-8380	246	86	2000s	2000s	NUM
taxlaw-8380	246	87	,	,	PUNCT
taxlaw-8380	246	88	a	a	DET
taxlaw-8380	246	89	taxpayer	taxpayer	NOUN
taxlaw-8380	246	90	earning	earn	VERB
taxlaw-8380	246	91	$	$	SYM
taxlaw-8380	246	92	25,000	25,000	NUM
taxlaw-8380	246	93	was	be	AUX
taxlaw-8380	246	94	more	more	ADV
taxlaw-8380	246	95	likely	likely	ADJ
taxlaw-8380	246	96	to	to	PART
taxlaw-8380	246	97	be	be	AUX
taxlaw-8380	246	98	audited	audit	VERB
taxlaw-8380	246	99	than	than	ADP
taxlaw-8380	246	100	a	a	DET
taxlaw-8380	246	101	taxpayer	taxpayer	NOUN
taxlaw-8380	246	102	making	make	VERB
taxlaw-8380	246	103	more	more	ADJ
taxlaw-8380	246	104	than	than	ADP
taxlaw-8380	246	105	$	$	SYM
taxlaw-8380	246	106	100,000.63	100,000.63	NUM
taxlaw-8380	246	107	while	while	SCONJ
taxlaw-8380	246	108	disproportionately	disproportionately	ADV
taxlaw-8380	246	109	imposing	impose	VERB
taxlaw-8380	246	110	tax	tax	NOUN
taxlaw-8380	246	111	enforcement	enforcement	NOUN
taxlaw-8380	246	112	on	on	ADP
taxlaw-8380	246	113	the	the	DET
taxlaw-8380	246	114	poorest	poor	ADJ
taxlaw-8380	246	115	americans	americans	PROPN
taxlaw-8380	246	116	,	,	PUNCT
taxlaw-8380	246	117	the	the	DET
taxlaw-8380	246	118	irs	irs	PROPN
taxlaw-8380	246	119	has	have	AUX
taxlaw-8380	246	120	ignored	ignore	VERB
taxlaw-8380	246	121	one	one	NUM
taxlaw-8380	246	122	of	of	ADP
taxlaw-8380	246	123	its	its	PRON
taxlaw-8380	246	124	most	most	ADV
taxlaw-8380	246	125	powerful	powerful	ADJ
taxlaw-8380	246	126	tools	tool	NOUN
taxlaw-8380	246	127	to	to	PART
taxlaw-8380	246	128	increase	increase	VERB
taxlaw-8380	246	129	compliance	compliance	NOUN
taxlaw-8380	246	130	:	:	PUNCT
taxlaw-8380	246	131	tax	tax	NOUN
taxlaw-8380	246	132	refunds.64	refunds.64	NOUN
taxlaw-8380	246	133	multiple	multiple	ADJ
taxlaw-8380	246	134	analyses	analysis	NOUN
taxlaw-8380	246	135	have	have	AUX
taxlaw-8380	246	136	found	find	VERB
taxlaw-8380	246	137	that	that	SCONJ
taxlaw-8380	246	138	knowing	know	VERB
taxlaw-8380	246	139	that	that	SCONJ
taxlaw-8380	246	140	a	a	DET
taxlaw-8380	246	141	refund	refund	NOUN
taxlaw-8380	246	142	is	be	AUX
taxlaw-8380	246	143	likely	likely	ADJ
taxlaw-8380	246	144	on	on	ADP
taxlaw-8380	246	145	the	the	DET
taxlaw-8380	246	146	back	back	ADJ
taxlaw-8380	246	147	end	end	NOUN
taxlaw-8380	246	148	makes	make	VERB
taxlaw-8380	246	149	taxpayers	taxpayer	NOUN
taxlaw-8380	246	150	more	more	ADV
taxlaw-8380	246	151	likely	likely	ADJ
taxlaw-8380	246	152	to	to	PART
taxlaw-8380	246	153	engage	engage	VERB
taxlaw-8380	246	154	in	in	ADP
taxlaw-8380	246	155	tax	tax	NOUN
taxlaw-8380	246	156	-	-	PUNCT
taxlaw-8380	246	157	compliant	compliant	ADJ
taxlaw-8380	246	158	behavior	behavior	NOUN
taxlaw-8380	246	159	on	on	ADP
taxlaw-8380	246	160	the	the	DET
taxlaw-8380	246	161	front	front	NOUN
taxlaw-8380	246	162	end.65	end.65	ADV
taxlaw-8380	246	163	in	in	ADP
taxlaw-8380	246	164	particular	particular	ADJ
taxlaw-8380	246	165	,	,	PUNCT
taxlaw-8380	246	166	under	under	ADV
taxlaw-8380	246	167	-	-	PUNCT
taxlaw-8380	246	168	withholding	withholding	NOUN
taxlaw-8380	246	169	has	have	AUX
taxlaw-8380	246	170	a	a	DET
taxlaw-8380	246	171	direct	direct	ADJ
taxlaw-8380	246	172	impact	impact	NOUN
taxlaw-8380	246	173	on	on	ADP
taxlaw-8380	246	174	revenue.66	revenue.66	NOUN
taxlaw-8380	246	175	filers	filer	NOUN
taxlaw-8380	246	176	who	who	PRON
taxlaw-8380	246	177	face	face	VERB
taxlaw-8380	246	178	a	a	DET
taxlaw-8380	246	179	balance	balance	NOUN
taxlaw-8380	246	180	owed	owe	VERB
taxlaw-8380	246	181	are	be	AUX
taxlaw-8380	246	182	more	more	ADV
taxlaw-8380	246	183	likely	likely	ADJ
taxlaw-8380	246	184	to	to	PART
taxlaw-8380	246	185	attempt	attempt	VERB
taxlaw-8380	246	186	to	to	PART
taxlaw-8380	246	187	reduce	reduce	VERB
taxlaw-8380	246	188	their	their	PRON
taxlaw-8380	246	189	tax	tax	NOUN
taxlaw-8380	246	190	liability	liability	NOUN
taxlaw-8380	246	191	than	than	ADP
taxlaw-8380	246	192	those	those	PRON
taxlaw-8380	246	193	who	who	PRON
taxlaw-8380	246	194	face	face	VERB
taxlaw-8380	246	195	a	a	DET
taxlaw-8380	246	196	refund	refund	NOUN
taxlaw-8380	246	197	.	.	PUNCT
taxlaw-8380	247	1	such	such	ADJ
taxlaw-8380	247	2	behavioral	behavioral	ADJ
taxlaw-8380	247	3	differences	difference	NOUN
taxlaw-8380	247	4	are	be	AUX
taxlaw-8380	247	5	measurable;67	measurable;67	VERB
taxlaw-8380	247	6	if	if	SCONJ
taxlaw-8380	247	7	all	all	DET
taxlaw-8380	247	8	filers	filer	NOUN
taxlaw-8380	247	9	facing	face	VERB
taxlaw-8380	247	10	refunds	refund	NOUN
taxlaw-8380	247	11	attempted	attempt	VERB
taxlaw-8380	247	12	to	to	PART
taxlaw-8380	247	13	minimize	minimize	VERB
taxlaw-8380	247	14	tax	tax	NOUN
taxlaw-8380	247	15	liability	liability	NOUN
taxlaw-8380	247	16	in	in	ADP
taxlaw-8380	247	17	the	the	DET
taxlaw-8380	247	18	same	same	ADJ
taxlaw-8380	247	19	manner	manner	NOUN
taxlaw-8380	247	20	as	as	ADP
taxlaw-8380	247	21	those	those	PRON
taxlaw-8380	247	22	facing	face	VERB
taxlaw-8380	247	23	balances	balance	NOUN
taxlaw-8380	247	24	owed	owe	VERB
taxlaw-8380	247	25	,	,	PUNCT
taxlaw-8380	247	26	the	the	DET
taxlaw-8380	247	27	irs	irs	PROPN
taxlaw-8380	247	28	would	would	AUX
taxlaw-8380	247	29	lose	lose	VERB
taxlaw-8380	247	30	$	$	SYM
taxlaw-8380	247	31	3.7	3.7	NUM
taxlaw-8380	247	32	billion	billion	NUM
taxlaw-8380	247	33	in	in	ADP
taxlaw-8380	247	34	revenue	revenue	NOUN
taxlaw-8380	247	35	;	;	PUNCT
taxlaw-8380	247	36	if	if	SCONJ
taxlaw-8380	247	37	the	the	DET
taxlaw-8380	247	38	reverse	reverse	NOUN
taxlaw-8380	247	39	were	be	AUX
taxlaw-8380	247	40	true	true	ADJ
taxlaw-8380	247	41	,	,	PUNCT
taxlaw-8380	247	42	the	the	DET
taxlaw-8380	247	43	irs	irs	PROPN
taxlaw-8380	247	44	would	would	AUX
taxlaw-8380	247	45	gain	gain	VERB
taxlaw-8380	247	46	$	$	SYM
taxlaw-8380	247	47	1.4	1.4	NUM
taxlaw-8380	247	48	billion.68	billion.68	NOUN
taxlaw-8380	247	49	in	in	ADP
taxlaw-8380	247	50	other	other	ADJ
taxlaw-8380	247	51	words	word	NOUN
taxlaw-8380	247	52	,	,	PUNCT
taxlaw-8380	247	53	the	the	DET
taxlaw-8380	247	54	irs	irs	PROPN
taxlaw-8380	247	55	would	would	AUX
taxlaw-8380	247	56	be	be	AUX
taxlaw-8380	247	57	able	able	ADJ
taxlaw-8380	247	58	to	to	PART
taxlaw-8380	247	59	increase	increase	VERB
taxlaw-8380	247	60	revenue	revenue	NOUN
taxlaw-8380	247	61	simply	simply	ADV
taxlaw-8380	247	62	by	by	ADP
taxlaw-8380	247	63	changing	change	VERB
taxlaw-8380	247	64	withholding	withholding	NOUN
taxlaw-8380	247	65	guidelines	guideline	NOUN
taxlaw-8380	247	66	and	and	CCONJ
taxlaw-8380	247	67	allowing	allow	VERB
taxlaw-8380	247	68	taxpayers	taxpayer	NOUN
taxlaw-8380	247	69	to	to	PART
taxlaw-8380	247	70	face	face	VERB
taxlaw-8380	247	71	refunds	refund	NOUN
taxlaw-8380	247	72	,	,	PUNCT
taxlaw-8380	247	73	rather	rather	ADV
taxlaw-8380	247	74	than	than	ADP
taxlaw-8380	247	75	balances	balance	NOUN
taxlaw-8380	247	76	owed	owe	VERB
taxlaw-8380	247	77	.	.	PUNCT
taxlaw-8380	248	1	59	59	NUM
taxlaw-8380	248	2	driver	driver	NOUN
taxlaw-8380	248	3	’s	’s	PART
taxlaw-8380	248	4	license	license	NOUN
taxlaw-8380	248	5	suspension	suspension	NOUN
taxlaw-8380	248	6	,	,	PUNCT
taxlaw-8380	248	7	n.y	n.y	PROPN
taxlaw-8380	248	8	.	.	PROPN
taxlaw-8380	248	9	state	state	PROPN
taxlaw-8380	248	10	dep’t	dep’t	NOUN
taxlaw-8380	248	11	of	of	ADP
taxlaw-8380	248	12	tax’n	tax’n	NUM
taxlaw-8380	248	13	and	and	CCONJ
taxlaw-8380	248	14	fin	fin	NOUN
taxlaw-8380	248	15	.	.	PUNCT
taxlaw-8380	249	1	(	(	PUNCT
taxlaw-8380	249	2	july	july	PROPN
taxlaw-8380	249	3	31	31	NUM
taxlaw-8380	249	4	,	,	PUNCT
taxlaw-8380	249	5	2019	2019	NUM
taxlaw-8380	249	6	)	)	PUNCT
taxlaw-8380	249	7	,	,	PUNCT
taxlaw-8380	250	1	https://www.tax.ny.gov/enforcement/collections/driver-license-susp.htm	https://www.tax.ny.gov/enforcement/collections/driver-license-susp.htm	PROPN
taxlaw-8380	251	1	[	[	X
taxlaw-8380	251	2	https://perma.cc/9zyl-v9tl	https://perma.cc/9zyl-v9tl	X
taxlaw-8380	251	3	]	]	PUNCT
taxlaw-8380	251	4	.	.	PUNCT
taxlaw-8380	252	1	60	60	NUM
taxlaw-8380	252	2	leslie	leslie	PROPN
taxlaw-8380	252	3	book	book	NOUN
taxlaw-8380	252	4	,	,	PUNCT
taxlaw-8380	252	5	the	the	DET
taxlaw-8380	252	6	poor	poor	ADJ
taxlaw-8380	252	7	and	and	CCONJ
taxlaw-8380	252	8	tax	tax	NOUN
taxlaw-8380	252	9	compliance	compliance	NOUN
taxlaw-8380	252	10	:	:	PUNCT
taxlaw-8380	252	11	one	one	NUM
taxlaw-8380	252	12	size	size	NOUN
taxlaw-8380	252	13	does	do	AUX
taxlaw-8380	252	14	not	not	PART
taxlaw-8380	252	15	fit	fit	VERB
taxlaw-8380	252	16	all	all	PRON
taxlaw-8380	252	17	,	,	PUNCT
taxlaw-8380	252	18	51	51	NUM
taxlaw-8380	252	19	u.	u.	PROPN
taxlaw-8380	252	20	kan	kan	PROPN
taxlaw-8380	252	21	.	.	PUNCT
taxlaw-8380	253	1	l.	l.	PROPN
taxlaw-8380	253	2	rev	rev	PROPN
taxlaw-8380	253	3	.	.	PROPN
taxlaw-8380	253	4	1145	1145	NUM
taxlaw-8380	253	5	,	,	PUNCT
taxlaw-8380	253	6	1148	1148	NUM
taxlaw-8380	253	7	(	(	PUNCT
taxlaw-8380	253	8	2003	2003	NUM
taxlaw-8380	253	9	)	)	PUNCT
taxlaw-8380	253	10	.	.	PUNCT
taxlaw-8380	254	1	61	61	NUM
taxlaw-8380	254	2	paul	paul	PROPN
taxlaw-8380	254	3	kiel	kiel	PROPN
taxlaw-8380	254	4	,	,	PUNCT
taxlaw-8380	254	5	it	it	PRON
taxlaw-8380	254	6	’s	’s	AUX
taxlaw-8380	254	7	getting	get	VERB
taxlaw-8380	254	8	worse	bad	ADJ
taxlaw-8380	254	9	:	:	PUNCT
taxlaw-8380	254	10	the	the	DET
taxlaw-8380	254	11	irs	irs	PROPN
taxlaw-8380	254	12	now	now	ADV
taxlaw-8380	254	13	audits	audits	VERB
taxlaw-8380	254	14	poor	poor	ADJ
taxlaw-8380	254	15	americans	americans	PROPN
taxlaw-8380	254	16	at	at	ADP
taxlaw-8380	254	17	about	about	ADV
taxlaw-8380	254	18	the	the	DET
taxlaw-8380	254	19	same	same	ADJ
taxlaw-8380	254	20	rate	rate	NOUN
taxlaw-8380	254	21	as	as	ADP
taxlaw-8380	254	22	the	the	DET
taxlaw-8380	254	23	top	top	ADJ
taxlaw-8380	254	24	1	1	NUM
taxlaw-8380	254	25	%	%	NOUN
taxlaw-8380	254	26	,	,	PUNCT
taxlaw-8380	254	27	propublica	propublica	PROPN
taxlaw-8380	254	28	(	(	PUNCT
taxlaw-8380	254	29	may	may	PROPN
taxlaw-8380	254	30	30	30	NUM
taxlaw-8380	254	31	,	,	PUNCT
taxlaw-8380	254	32	2019	2019	NUM
taxlaw-8380	254	33	)	)	PUNCT
taxlaw-8380	254	34	,	,	PUNCT
taxlaw-8380	254	35	https://www.propublica.org/article/irs-now-audits-poor-americans-atabout-the-same-rate-as-the-top-1-percent	https://www.propublica.org/article/irs-now-audits-poor-americans-atabout-the-same-rate-as-the-top-1-percent	NOUN
taxlaw-8380	255	1	[	[	X
taxlaw-8380	255	2	https://perma.cc/58a4-hee4	https://perma.cc/58a4-hee4	X
taxlaw-8380	255	3	]	]	PUNCT
taxlaw-8380	255	4	.	.	PUNCT
taxlaw-8380	256	1	62	62	NUM
taxlaw-8380	257	1	i	i	PRON
taxlaw-8380	257	2	d.	d.	PROPN
taxlaw-8380	257	3	63	63	NUM
taxlaw-8380	257	4	book	book	NOUN
taxlaw-8380	257	5	,	,	PUNCT
taxlaw-8380	257	6	supra	supra	PROPN
taxlaw-8380	257	7	note	note	NOUN
taxlaw-8380	257	8	60	60	NUM
taxlaw-8380	257	9	,	,	PUNCT
taxlaw-8380	257	10	at	at	ADP
taxlaw-8380	257	11	1158	1158	NUM
taxlaw-8380	257	12	.	.	PUNCT
taxlaw-8380	258	1	64	64	NUM
taxlaw-8380	258	2	daniel	daniel	PROPN
taxlaw-8380	258	3	hemel	hemel	PROPN
taxlaw-8380	258	4	,	,	PUNCT
taxlaw-8380	258	5	tax	tax	NOUN
taxlaw-8380	258	6	refunds	refund	NOUN
taxlaw-8380	258	7	are	be	AUX
taxlaw-8380	258	8	more	more	ADJ
taxlaw-8380	258	9	than	than	ADP
taxlaw-8380	258	10	a	a	DET
taxlaw-8380	258	11	boost	boost	NOUN
taxlaw-8380	258	12	to	to	ADP
taxlaw-8380	258	13	your	your	PRON
taxlaw-8380	258	14	bank	bank	NOUN
taxlaw-8380	258	15	account	account	NOUN
taxlaw-8380	258	16	—	—	PUNCT
taxlaw-8380	258	17	they’re	they’re	NOUN
taxlaw-8380	258	18	good	good	ADJ
taxlaw-8380	258	19	for	for	ADP
taxlaw-8380	258	20	the	the	DET
taxlaw-8380	258	21	country	country	NOUN
taxlaw-8380	258	22	,	,	PUNCT
taxlaw-8380	258	23	too	too	ADV
taxlaw-8380	258	24	,	,	PUNCT
taxlaw-8380	258	25	time	time	NOUN
taxlaw-8380	258	26	(	(	PUNCT
taxlaw-8380	258	27	feb	feb	PROPN
taxlaw-8380	258	28	.	.	PROPN
taxlaw-8380	258	29	14	14	NUM
taxlaw-8380	258	30	,	,	PUNCT
taxlaw-8380	258	31	2019	2019	NUM
taxlaw-8380	258	32	)	)	PUNCT
taxlaw-8380	258	33	,	,	PUNCT
taxlaw-8380	258	34	https://time.com/5529647/tax-refunds/	https://time.com/5529647/tax-refunds/	PROPN
taxlaw-8380	259	1	[	[	X
taxlaw-8380	259	2	https://perma.cc/em5m-pwnk	https://perma.cc/em5m-pwnk	X
taxlaw-8380	259	3	]	]	X
taxlaw-8380	259	4	.	.	PUNCT
taxlaw-8380	260	1	65	65	NUM
taxlaw-8380	260	2	gideon	gideon	PROPN
taxlaw-8380	260	3	yaniv	yaniv	PROPN
taxlaw-8380	260	4	,	,	PUNCT
taxlaw-8380	260	5	tax	tax	NOUN
taxlaw-8380	260	6	compliance	compliance	NOUN
taxlaw-8380	260	7	and	and	CCONJ
taxlaw-8380	260	8	advance	advance	NOUN
taxlaw-8380	260	9	tax	tax	NOUN
taxlaw-8380	260	10	payments	payment	NOUN
taxlaw-8380	260	11	:	:	PUNCT
taxlaw-8380	260	12	a	a	DET
taxlaw-8380	260	13	prospect	prospect	NOUN
taxlaw-8380	260	14	theory	theory	NOUN
taxlaw-8380	260	15	analysis	analysis	NOUN
taxlaw-8380	260	16	,	,	PUNCT
taxlaw-8380	260	17	52	52	NUM
taxlaw-8380	260	18	nat’l	nat’l	NOUN
taxlaw-8380	260	19	tax	tax	NOUN
taxlaw-8380	260	20	j.	j.	PROPN
taxlaw-8380	260	21	753	753	PROPN
taxlaw-8380	260	22	,	,	PUNCT
taxlaw-8380	260	23	762	762	NUM
taxlaw-8380	260	24	(	(	PUNCT
taxlaw-8380	260	25	1999	1999	NUM
taxlaw-8380	260	26	)	)	PUNCT
taxlaw-8380	260	27	;	;	PUNCT
taxlaw-8380	260	28	paul	paul	PROPN
taxlaw-8380	260	29	webley	webley	PROPN
taxlaw-8380	260	30	,	,	PUNCT
taxlaw-8380	260	31	et	et	PROPN
taxlaw-8380	260	32	al	al	PROPN
taxlaw-8380	260	33	.	.	PROPN
taxlaw-8380	260	34	,	,	PUNCT
taxlaw-8380	260	35	tax	tax	NOUN
taxlaw-8380	260	36	evasion	evasion	NOUN
taxlaw-8380	260	37	:	:	PUNCT
taxlaw-8380	260	38	an	an	DET
taxlaw-8380	260	39	experimental	experimental	ADJ
taxlaw-8380	260	40	approach	approach	NOUN
taxlaw-8380	260	41	83	83	NUM
taxlaw-8380	260	42	(	(	PUNCT
taxlaw-8380	260	43	1991	1991	NUM
taxlaw-8380	260	44	)	)	PUNCT
taxlaw-8380	260	45	.	.	PUNCT
taxlaw-8380	261	1	66	66	NUM
taxlaw-8380	261	2	hemel	hemel	X
taxlaw-8380	261	3	,	,	PUNCT
taxlaw-8380	261	4	supra	supra	PROPN
taxlaw-8380	261	5	note	note	NOUN
taxlaw-8380	261	6	64	64	NUM
taxlaw-8380	261	7	.	.	PUNCT
taxlaw-8380	262	1	67	67	NUM
taxlaw-8380	263	1	i	i	PRON
taxlaw-8380	263	2	d.	d.	PROPN
taxlaw-8380	263	3	68	68	NUM
taxlaw-8380	263	4	alex	alex	PROPN
taxlaw-8380	263	5	rees	rees	PROPN
taxlaw-8380	263	6	-	-	PUNCT
taxlaw-8380	263	7	jones	jones	PROPN
taxlaw-8380	263	8	,	,	PUNCT
taxlaw-8380	263	9	quantifying	quantify	VERB
taxlaw-8380	263	10	loss	loss	NOUN
taxlaw-8380	263	11	-	-	PUNCT
taxlaw-8380	263	12	averse	averse	ADJ
taxlaw-8380	263	13	tax	tax	NOUN
taxlaw-8380	263	14	manipulation	manipulation	NOUN
taxlaw-8380	263	15	,	,	PUNCT
taxlaw-8380	263	16	85	85	NUM
taxlaw-8380	263	17	rev	rev	X
taxlaw-8380	263	18	.	.	PROPN
taxlaw-8380	263	19	econ	econ	PROPN
taxlaw-8380	263	20	.	.	PUNCT
taxlaw-8380	263	21	stud	stud	PROPN
taxlaw-8380	263	22	.	.	PUNCT
taxlaw-8380	264	1	1251	1251	NUM
taxlaw-8380	264	2	,	,	PUNCT
taxlaw-8380	264	3	1253	1253	NUM
taxlaw-8380	264	4	(	(	PUNCT
taxlaw-8380	264	5	2018	2018	NUM
taxlaw-8380	264	6	)	)	PUNCT
taxlaw-8380	264	7	.	.	PUNCT
taxlaw-8380	265	1	2021	2021	NUM
taxlaw-8380	265	2	]	]	PUNCT
taxlaw-8380	265	3	the	the	DET
taxlaw-8380	265	4	case	case	NOUN
taxlaw-8380	265	5	for	for	ADP
taxlaw-8380	265	6	overwithholding	overwithholde	VERB
taxlaw-8380	265	7	federal	federal	ADJ
taxlaw-8380	265	8	income	income	NOUN
taxlaw-8380	265	9	tax	tax	NOUN
taxlaw-8380	265	10	2	2	NUM
taxlaw-8380	265	11	simultaneously	simultaneously	ADV
taxlaw-8380	265	12	,	,	PUNCT
taxlaw-8380	265	13	the	the	DET
taxlaw-8380	265	14	irs	irs	PROPN
taxlaw-8380	265	15	would	would	AUX
taxlaw-8380	265	16	also	also	ADV
taxlaw-8380	265	17	be	be	AUX
taxlaw-8380	265	18	able	able	ADJ
taxlaw-8380	265	19	to	to	PART
taxlaw-8380	265	20	reduce	reduce	VERB
taxlaw-8380	265	21	enforcement	enforcement	NOUN
taxlaw-8380	265	22	infrastructure	infrastructure	NOUN
taxlaw-8380	265	23	—	—	PUNCT
taxlaw-8380	265	24	and	and	CCONJ
taxlaw-8380	265	25	with	with	ADP
taxlaw-8380	265	26	it	it	PRON
taxlaw-8380	265	27	,	,	PUNCT
taxlaw-8380	265	28	reduce	reduce	VERB
taxlaw-8380	265	29	its	its	PRON
taxlaw-8380	265	30	operational	operational	ADJ
taxlaw-8380	265	31	budget	budget	NOUN
taxlaw-8380	265	32	—	—	PUNCT
taxlaw-8380	265	33	if	if	SCONJ
taxlaw-8380	265	34	fewer	few	ADJ
taxlaw-8380	265	35	taxpayers	taxpayer	NOUN
taxlaw-8380	265	36	were	be	AUX
taxlaw-8380	265	37	engaging	engage	VERB
taxlaw-8380	265	38	in	in	ADP
taxlaw-8380	265	39	taxminimization	taxminimization	NOUN
taxlaw-8380	265	40	behavior	behavior	NOUN
taxlaw-8380	265	41	.	.	PUNCT
taxlaw-8380	266	1	b.	b.	PROPN
taxlaw-8380	266	2	bureaucratic	bureaucratic	ADJ
taxlaw-8380	266	3	burden	burden	NOUN
taxlaw-8380	266	4	tax	tax	NOUN
taxlaw-8380	266	5	compliance	compliance	NOUN
taxlaw-8380	266	6	is	be	AUX
taxlaw-8380	266	7	probably	probably	ADV
taxlaw-8380	266	8	the	the	DET
taxlaw-8380	266	9	phrase	phrase	NOUN
taxlaw-8380	266	10	most	most	ADV
taxlaw-8380	266	11	synonymous	synonymous	ADJ
taxlaw-8380	266	12	with	with	ADP
taxlaw-8380	266	13	“	"	PUNCT
taxlaw-8380	266	14	burden	burden	NOUN
taxlaw-8380	266	15	”	"	PUNCT
taxlaw-8380	266	16	in	in	ADP
taxlaw-8380	266	17	the	the	DET
taxlaw-8380	266	18	american	american	ADJ
taxlaw-8380	266	19	psyche	psyche	NOUN
taxlaw-8380	266	20	.	.	PUNCT
taxlaw-8380	267	1	this	this	PRON
taxlaw-8380	267	2	is	be	AUX
taxlaw-8380	267	3	particularly	particularly	ADV
taxlaw-8380	267	4	true	true	ADJ
taxlaw-8380	267	5	for	for	ADP
taxlaw-8380	267	6	low	low	ADJ
taxlaw-8380	267	7	-	-	PUNCT
taxlaw-8380	267	8	income	income	NOUN
taxlaw-8380	267	9	workers	worker	NOUN
taxlaw-8380	267	10	with	with	ADP
taxlaw-8380	267	11	a	a	DET
taxlaw-8380	267	12	range	range	NOUN
taxlaw-8380	267	13	of	of	ADP
taxlaw-8380	267	14	income	income	NOUN
taxlaw-8380	267	15	sources	source	NOUN
taxlaw-8380	267	16	.	.	PUNCT
taxlaw-8380	268	1	for	for	ADP
taxlaw-8380	268	2	example	example	NOUN
taxlaw-8380	268	3	,	,	PUNCT
taxlaw-8380	268	4	gig	gig	NOUN
taxlaw-8380	268	5	workers	worker	NOUN
taxlaw-8380	268	6	who	who	PRON
taxlaw-8380	268	7	are	be	AUX
taxlaw-8380	268	8	paid	pay	VERB
taxlaw-8380	268	9	as	as	ADP
taxlaw-8380	268	10	independent	independent	ADJ
taxlaw-8380	268	11	contractors	contractor	NOUN
taxlaw-8380	268	12	spend	spend	VERB
taxlaw-8380	268	13	on	on	ADP
taxlaw-8380	268	14	average	average	ADJ
taxlaw-8380	268	15	10	10	NUM
taxlaw-8380	268	16	to	to	PART
taxlaw-8380	268	17	35	35	NUM
taxlaw-8380	268	18	hours	hour	NOUN
taxlaw-8380	268	19	on	on	ADP
taxlaw-8380	268	20	tax	tax	NOUN
taxlaw-8380	268	21	return	return	NOUN
taxlaw-8380	268	22	preparation	preparation	NOUN
taxlaw-8380	268	23	annually.69	annually.69	NOUN
taxlaw-8380	268	24	there	there	PRON
taxlaw-8380	268	25	is	be	VERB
taxlaw-8380	268	26	a	a	DET
taxlaw-8380	268	27	tension	tension	NOUN
taxlaw-8380	268	28	between	between	ADP
taxlaw-8380	268	29	what	what	PRON
taxlaw-8380	268	30	citizens	citizen	NOUN
taxlaw-8380	268	31	want	want	VERB
taxlaw-8380	268	32	—	—	PUNCT
taxlaw-8380	268	33	government	government	NOUN
taxlaw-8380	268	34	services	service	NOUN
taxlaw-8380	268	35	to	to	PART
taxlaw-8380	268	36	be	be	AUX
taxlaw-8380	268	37	efficient	efficient	ADJ
taxlaw-8380	268	38	and	and	CCONJ
taxlaw-8380	268	39	free	free	ADJ
taxlaw-8380	268	40	from	from	ADP
taxlaw-8380	268	41	fraud	fraud	NOUN
taxlaw-8380	268	42	—	—	PUNCT
taxlaw-8380	268	43	and	and	CCONJ
taxlaw-8380	268	44	the	the	DET
taxlaw-8380	268	45	actual	actual	ADJ
taxlaw-8380	268	46	relationship	relationship	NOUN
taxlaw-8380	268	47	between	between	ADP
taxlaw-8380	268	48	the	the	DET
taxlaw-8380	268	49	benefit	benefit	NOUN
taxlaw-8380	268	50	and	and	CCONJ
taxlaw-8380	268	51	the	the	DET
taxlaw-8380	268	52	burden.70	burden.70	NOUN
taxlaw-8380	268	53	professors	professors	PROPN
taxlaw-8380	268	54	pamela	pamela	PROPN
taxlaw-8380	268	55	herd	herd	PROPN
taxlaw-8380	268	56	and	and	CCONJ
taxlaw-8380	268	57	donald	donald	PROPN
taxlaw-8380	268	58	moynihan	moynihan	PROPN
taxlaw-8380	268	59	describe	describe	VERB
taxlaw-8380	268	60	a	a	DET
taxlaw-8380	268	61	framework	framework	NOUN
taxlaw-8380	268	62	for	for	ADP
taxlaw-8380	268	63	evaluating	evaluate	VERB
taxlaw-8380	268	64	administrative	administrative	ADJ
taxlaw-8380	268	65	burdens	burden	NOUN
taxlaw-8380	268	66	:	:	PUNCT
taxlaw-8380	268	67	“	"	PUNCT
taxlaw-8380	268	68	[	[	X
taxlaw-8380	268	69	a]dministrative	a]dministrative	ADJ
taxlaw-8380	268	70	burdens	burden	NOUN
taxlaw-8380	268	71	are	be	AUX
taxlaw-8380	268	72	the	the	DET
taxlaw-8380	268	73	learning	learning	NOUN
taxlaw-8380	268	74	,	,	PUNCT
taxlaw-8380	268	75	psychological	psychological	ADJ
taxlaw-8380	268	76	,	,	PUNCT
taxlaw-8380	268	77	and	and	CCONJ
taxlaw-8380	268	78	compliance	compliance	NOUN
taxlaw-8380	268	79	costs	cost	NOUN
taxlaw-8380	268	80	that	that	PRON
taxlaw-8380	268	81	citizens	citizen	NOUN
taxlaw-8380	268	82	experience	experience	VERB
taxlaw-8380	268	83	in	in	ADP
taxlaw-8380	268	84	their	their	PRON
taxlaw-8380	268	85	interactions	interaction	NOUN
taxlaw-8380	268	86	with	with	ADP
taxlaw-8380	268	87	government	government	NOUN
taxlaw-8380	268	88	.	.	PUNCT
taxlaw-8380	269	1	”71	”71	NOUN
taxlaw-8380	269	2	the	the	DET
taxlaw-8380	269	3	interplay	interplay	NOUN
taxlaw-8380	269	4	of	of	ADP
taxlaw-8380	269	5	the	the	DET
taxlaw-8380	269	6	various	various	ADJ
taxlaw-8380	269	7	types	type	NOUN
taxlaw-8380	269	8	of	of	ADP
taxlaw-8380	269	9	costs	cost	NOUN
taxlaw-8380	269	10	can	can	AUX
taxlaw-8380	269	11	explain	explain	VERB
taxlaw-8380	269	12	the	the	DET
taxlaw-8380	269	13	difference	difference	NOUN
taxlaw-8380	269	14	in	in	ADP
taxlaw-8380	269	15	the	the	DET
taxlaw-8380	269	16	uptake	uptake	NOUN
taxlaw-8380	269	17	or	or	CCONJ
taxlaw-8380	269	18	utilization	utilization	NOUN
taxlaw-8380	269	19	rates	rate	NOUN
taxlaw-8380	269	20	of	of	ADP
taxlaw-8380	269	21	various	various	ADJ
taxlaw-8380	269	22	programs	program	NOUN
taxlaw-8380	269	23	—	—	PUNCT
taxlaw-8380	269	24	from	from	ADP
taxlaw-8380	269	25	the	the	DET
taxlaw-8380	269	26	effectively	effectively	ADJ
taxlaw-8380	269	27	100	100	NUM
taxlaw-8380	269	28	percent	percent	NOUN
taxlaw-8380	269	29	participation	participation	NOUN
taxlaw-8380	269	30	rate	rate	NOUN
taxlaw-8380	269	31	in	in	ADP
taxlaw-8380	269	32	social	social	ADJ
taxlaw-8380	269	33	security	security	NOUN
taxlaw-8380	269	34	,	,	PUNCT
taxlaw-8380	269	35	to	to	ADP
taxlaw-8380	269	36	the	the	DET
taxlaw-8380	269	37	80	80	NUM
taxlaw-8380	269	38	percent	percent	NOUN
taxlaw-8380	269	39	participation	participation	NOUN
taxlaw-8380	269	40	rate	rate	NOUN
taxlaw-8380	269	41	in	in	ADP
taxlaw-8380	269	42	the	the	DET
taxlaw-8380	269	43	eitc	eitc	NOUN
taxlaw-8380	269	44	,	,	PUNCT
taxlaw-8380	269	45	and	and	CCONJ
taxlaw-8380	269	46	the	the	DET
taxlaw-8380	269	47	roughly	roughly	ADV
taxlaw-8380	269	48	65	65	NUM
taxlaw-8380	269	49	percent	percent	NOUN
taxlaw-8380	269	50	participation	participation	NOUN
taxlaw-8380	269	51	rate	rate	NOUN
taxlaw-8380	269	52	of	of	ADP
taxlaw-8380	269	53	the	the	DET
taxlaw-8380	269	54	population	population	NOUN
taxlaw-8380	269	55	eligible	eligible	ADJ
taxlaw-8380	269	56	for	for	ADP
taxlaw-8380	269	57	federal	federal	ADJ
taxlaw-8380	269	58	food	food	NOUN
taxlaw-8380	269	59	assistance.72	assistance.72	NOUN
taxlaw-8380	269	60	the	the	DET
taxlaw-8380	269	61	burdens	burden	NOUN
taxlaw-8380	269	62	are	be	AUX
taxlaw-8380	269	63	measurable	measurable	ADJ
taxlaw-8380	269	64	:	:	PUNCT
taxlaw-8380	269	65	the	the	DET
taxlaw-8380	269	66	treasury	treasury	PROPN
taxlaw-8380	269	67	department	department	NOUN
taxlaw-8380	269	68	estimates	estimate	VERB
taxlaw-8380	269	69	that	that	SCONJ
taxlaw-8380	269	70	6.7	6.7	NUM
taxlaw-8380	269	71	billion	billion	NUM
taxlaw-8380	269	72	hours	hour	NOUN
taxlaw-8380	269	73	per	per	ADP
taxlaw-8380	269	74	year	year	NOUN
taxlaw-8380	269	75	are	be	AUX
taxlaw-8380	269	76	spent	spend	VERB
taxlaw-8380	269	77	on	on	ADP
taxlaw-8380	269	78	tax	tax	NOUN
taxlaw-8380	269	79	preparation	preparation	NOUN
taxlaw-8380	269	80	and	and	CCONJ
taxlaw-8380	269	81	compliance,73	compliance,73	NOUN
taxlaw-8380	269	82	while	while	SCONJ
taxlaw-8380	269	83	over	over	ADP
taxlaw-8380	269	84	40	40	NUM
taxlaw-8380	269	85	percent	percent	NOUN
taxlaw-8380	269	86	of	of	ADP
taxlaw-8380	269	87	americans	americans	PROPN
taxlaw-8380	269	88	have	have	VERB
taxlaw-8380	269	89	returns	return	NOUN
taxlaw-8380	269	90	that	that	PRON
taxlaw-8380	269	91	are	be	AUX
taxlaw-8380	269	92	sufficiently	sufficiently	ADV
taxlaw-8380	269	93	simple	simple	ADJ
taxlaw-8380	269	94	for	for	ADP
taxlaw-8380	269	95	the	the	DET
taxlaw-8380	269	96	irs	irs	PROPN
taxlaw-8380	269	97	to	to	PART
taxlaw-8380	269	98	prepare	prepare	VERB
taxlaw-8380	269	99	them	they	PRON
taxlaw-8380	269	100	on	on	ADP
taxlaw-8380	269	101	its	its	PRON
taxlaw-8380	269	102	own	own	ADJ
taxlaw-8380	269	103	—	—	PUNCT
taxlaw-8380	269	104	translating	translate	VERB
taxlaw-8380	269	105	into	into	ADP
taxlaw-8380	269	106	225	225	NUM
taxlaw-8380	269	107	million	million	NUM
taxlaw-8380	269	108	hours	hour	NOUN
taxlaw-8380	269	109	saved.74	saved.74	VERB
taxlaw-8380	269	110	the	the	DET
taxlaw-8380	269	111	benefits	benefit	NOUN
taxlaw-8380	269	112	of	of	ADP
taxlaw-8380	269	113	over	over	ADV
taxlaw-8380	269	114	-	-	PUNCT
taxlaw-8380	269	115	withholding	withholding	NOUN
taxlaw-8380	269	116	in	in	ADP
taxlaw-8380	269	117	this	this	DET
taxlaw-8380	269	118	framework	framework	NOUN
taxlaw-8380	269	119	are	be	AUX
taxlaw-8380	269	120	multiple	multiple	ADJ
taxlaw-8380	269	121	.	.	PUNCT
taxlaw-8380	270	1	learning	learn	VERB
taxlaw-8380	270	2	costs	cost	NOUN
taxlaw-8380	270	3	are	be	AUX
taxlaw-8380	270	4	effectively	effectively	ADV
taxlaw-8380	270	5	zero	zero	NUM
taxlaw-8380	270	6	because	because	SCONJ
taxlaw-8380	270	7	withholding	withholding	NOUN
taxlaw-8380	270	8	happens	happen	VERB
taxlaw-8380	270	9	automatically	automatically	ADV
taxlaw-8380	270	10	.	.	PUNCT
taxlaw-8380	271	1	a	a	DET
taxlaw-8380	271	2	previous	previous	ADJ
taxlaw-8380	271	3	learning	learning	NOUN
taxlaw-8380	271	4	cost	cost	NOUN
taxlaw-8380	271	5	—	—	PUNCT
taxlaw-8380	271	6	how	how	SCONJ
taxlaw-8380	271	7	to	to	PART
taxlaw-8380	271	8	calculate	calculate	VERB
taxlaw-8380	271	9	one	one	NUM
taxlaw-8380	271	10	’s	’s	PART
taxlaw-8380	271	11	proper	proper	ADJ
taxlaw-8380	271	12	withholdings	withholding	NOUN
taxlaw-8380	271	13	—	—	PUNCT
taxlaw-8380	271	14	is	be	AUX
taxlaw-8380	271	15	removed	remove	VERB
taxlaw-8380	271	16	,	,	PUNCT
taxlaw-8380	271	17	as	as	SCONJ
taxlaw-8380	271	18	the	the	DET
taxlaw-8380	271	19	default	default	NOUN
taxlaw-8380	271	20	will	will	AUX
taxlaw-8380	271	21	generate	generate	VERB
taxlaw-8380	271	22	a	a	DET
taxlaw-8380	271	23	refund	refund	NOUN
taxlaw-8380	271	24	for	for	ADP
taxlaw-8380	271	25	the	the	DET
taxlaw-8380	271	26	vast	vast	ADJ
taxlaw-8380	271	27	majority	majority	NOUN
taxlaw-8380	271	28	of	of	ADP
taxlaw-8380	271	29	lowand	lowand	ADJ
taxlaw-8380	271	30	middle	middle	ADJ
taxlaw-8380	271	31	-	-	PUNCT
taxlaw-8380	271	32	income	income	NOUN
taxlaw-8380	271	33	filers	filer	NOUN
taxlaw-8380	271	34	.	.	PUNCT
taxlaw-8380	272	1	employers	employer	NOUN
taxlaw-8380	272	2	have	have	VERB
taxlaw-8380	272	3	no	no	DET
taxlaw-8380	272	4	additional	additional	ADJ
taxlaw-8380	272	5	learning	learning	NOUN
taxlaw-8380	272	6	cost	cost	NOUN
taxlaw-8380	272	7	,	,	PUNCT
taxlaw-8380	272	8	beyond	beyond	ADP
taxlaw-8380	272	9	what	what	PRON
taxlaw-8380	272	10	is	be	AUX
taxlaw-8380	272	11	typically	typically	ADV
taxlaw-8380	272	12	required	require	VERB
taxlaw-8380	272	13	for	for	ADP
taxlaw-8380	272	14	the	the	DET
taxlaw-8380	272	15	implementation	implementation	NOUN
taxlaw-8380	272	16	of	of	ADP
taxlaw-8380	272	17	w-4	w-4	NOUN
taxlaw-8380	272	18	withholdings	withholding	NOUN
taxlaw-8380	272	19	.	.	PUNCT
taxlaw-8380	273	1	compliance	compliance	NOUN
taxlaw-8380	273	2	costs	cost	NOUN
taxlaw-8380	273	3	are	be	AUX
taxlaw-8380	273	4	also	also	ADV
taxlaw-8380	273	5	reduced	reduce	VERB
taxlaw-8380	273	6	.	.	PUNCT
taxlaw-8380	274	1	as	as	SCONJ
taxlaw-8380	274	2	discussed	discuss	VERB
taxlaw-8380	274	3	above	above	ADV
taxlaw-8380	274	4	,	,	PUNCT
taxlaw-8380	274	5	filers	filer	NOUN
taxlaw-8380	274	6	facing	face	VERB
taxlaw-8380	274	7	refunds	refund	NOUN
taxlaw-8380	274	8	are	be	AUX
taxlaw-8380	274	9	less	less	ADV
taxlaw-8380	274	10	likely	likely	ADJ
taxlaw-8380	274	11	to	to	PART
taxlaw-8380	274	12	engage	engage	VERB
taxlaw-8380	274	13	in	in	ADP
taxlaw-8380	274	14	tax	tax	NOUN
taxlaw-8380	274	15	minimization	minimization	NOUN
taxlaw-8380	274	16	behavior	behavior	NOUN
taxlaw-8380	274	17	that	that	PRON
taxlaw-8380	274	18	could	could	AUX
taxlaw-8380	274	19	trigger	trigger	VERB
taxlaw-8380	274	20	an	an	DET
taxlaw-8380	274	21	audit	audit	NOUN
taxlaw-8380	274	22	.	.	PUNCT
taxlaw-8380	275	1	this	this	PRON
taxlaw-8380	275	2	reduces	reduce	VERB
taxlaw-8380	275	3	compliance	compliance	NOUN
taxlaw-8380	275	4	costs	cost	NOUN
taxlaw-8380	275	5	both	both	PRON
taxlaw-8380	275	6	for	for	ADP
taxlaw-8380	275	7	the	the	DET
taxlaw-8380	275	8	filer	filer	NOUN
taxlaw-8380	275	9	and	and	CCONJ
taxlaw-8380	275	10	for	for	ADP
taxlaw-8380	275	11	the	the	DET
taxlaw-8380	275	12	irs	irs	PROPN
taxlaw-8380	275	13	.	.	PUNCT
taxlaw-8380	276	1	further	far	ADV
taxlaw-8380	276	2	,	,	PUNCT
taxlaw-8380	276	3	a	a	DET
taxlaw-8380	276	4	reduction	reduction	NOUN
taxlaw-8380	276	5	in	in	ADP
taxlaw-8380	276	6	balances	balance	NOUN
taxlaw-8380	276	7	owed	owe	VERB
taxlaw-8380	276	8	eliminates	eliminate	VERB
taxlaw-8380	276	9	a	a	DET
taxlaw-8380	276	10	portion	portion	NOUN
taxlaw-8380	276	11	of	of	ADP
taxlaw-8380	276	12	the	the	DET
taxlaw-8380	276	13	compliance	compliance	NOUN
taxlaw-8380	276	14	costs	cost	NOUN
taxlaw-8380	276	15	put	put	VERB
taxlaw-8380	276	16	on	on	ADP
taxlaw-8380	276	17	filers	filer	NOUN
taxlaw-8380	276	18	who	who	PRON
taxlaw-8380	276	19	must	must	AUX
taxlaw-8380	276	20	enter	enter	VERB
taxlaw-8380	276	21	into	into	ADP
taxlaw-8380	276	22	payment	payment	NOUN
taxlaw-8380	276	23	plans	plan	NOUN
taxlaw-8380	276	24	with	with	ADP
taxlaw-8380	276	25	the	the	DET
taxlaw-8380	276	26	irs	irs	PROPN
taxlaw-8380	276	27	or	or	CCONJ
taxlaw-8380	276	28	state	state	NOUN
taxlaw-8380	276	29	taxation	taxation	NOUN
taxlaw-8380	276	30	agencies	agency	NOUN
taxlaw-8380	276	31	.	.	PUNCT
taxlaw-8380	277	1	as	as	ADP
taxlaw-8380	277	2	with	with	ADP
taxlaw-8380	277	3	learning	learning	NOUN
taxlaw-8380	277	4	costs	cost	NOUN
taxlaw-8380	277	5	,	,	PUNCT
taxlaw-8380	277	6	employers	employer	NOUN
taxlaw-8380	277	7	will	will	AUX
taxlaw-8380	277	8	see	see	VERB
taxlaw-8380	277	9	no	no	DET
taxlaw-8380	277	10	change	change	NOUN
taxlaw-8380	277	11	to	to	ADP
taxlaw-8380	277	12	their	their	PRON
taxlaw-8380	277	13	compliance	compliance	NOUN
taxlaw-8380	277	14	costs	cost	NOUN
taxlaw-8380	277	15	—	—	PUNCT
taxlaw-8380	277	16	and	and	CCONJ
taxlaw-8380	277	17	perhaps	perhaps	ADV
taxlaw-8380	277	18	will	will	AUX
taxlaw-8380	277	19	see	see	VERB
taxlaw-8380	277	20	a	a	DET
taxlaw-8380	277	21	reduction	reduction	NOUN
taxlaw-8380	277	22	in	in	ADP
taxlaw-8380	277	23	processing	processing	NOUN
taxlaw-8380	277	24	of	of	ADP
taxlaw-8380	277	25	w-4s	w-4s	NOUN
taxlaw-8380	277	26	as	as	SCONJ
taxlaw-8380	277	27	employees	employee	NOUN
taxlaw-8380	277	28	will	will	AUX
taxlaw-8380	277	29	not	not	PART
taxlaw-8380	277	30	need	need	VERB
taxlaw-8380	277	31	to	to	PART
taxlaw-8380	277	32	alter	alter	VERB
taxlaw-8380	277	33	their	their	PRON
taxlaw-8380	277	34	withholdings	withholding	NOUN
taxlaw-8380	277	35	with	with	ADP
taxlaw-8380	277	36	such	such	ADJ
taxlaw-8380	277	37	frequency	frequency	NOUN
taxlaw-8380	277	38	.	.	PUNCT
taxlaw-8380	278	1	finally	finally	ADV
taxlaw-8380	278	2	,	,	PUNCT
taxlaw-8380	278	3	psychological	psychological	ADJ
taxlaw-8380	278	4	costs	cost	NOUN
taxlaw-8380	278	5	are	be	AUX
taxlaw-8380	278	6	reduced	reduce	VERB
taxlaw-8380	278	7	on	on	ADP
taxlaw-8380	278	8	the	the	DET
taxlaw-8380	278	9	front	front	ADJ
taxlaw-8380	278	10	-	-	PUNCT
taxlaw-8380	278	11	end	end	NOUN
taxlaw-8380	278	12	as	as	SCONJ
taxlaw-8380	278	13	taxpayers	taxpayer	NOUN
taxlaw-8380	278	14	have	have	VERB
taxlaw-8380	278	15	a	a	DET
taxlaw-8380	278	16	much	much	ADV
taxlaw-8380	278	17	higher	high	ADJ
taxlaw-8380	278	18	assurance	assurance	NOUN
taxlaw-8380	278	19	of	of	ADP
taxlaw-8380	278	20	a	a	DET
taxlaw-8380	278	21	refund	refund	NOUN
taxlaw-8380	278	22	at	at	ADP
taxlaw-8380	278	23	the	the	DET
taxlaw-8380	278	24	end	end	NOUN
taxlaw-8380	278	25	of	of	ADP
taxlaw-8380	278	26	each	each	DET
taxlaw-8380	278	27	year	year	NOUN
taxlaw-8380	278	28	and	and	CCONJ
taxlaw-8380	278	29	on	on	ADP
taxlaw-8380	278	30	the	the	DET
taxlaw-8380	278	31	back	back	NOUN
taxlaw-8380	278	32	-	-	PUNCT
taxlaw-8380	278	33	end	end	NOUN
taxlaw-8380	278	34	from	from	ADP
taxlaw-8380	278	35	a	a	DET
taxlaw-8380	278	36	reduction	reduction	NOUN
taxlaw-8380	278	37	in	in	ADP
taxlaw-8380	278	38	the	the	DET
taxlaw-8380	278	39	number	number	NOUN
taxlaw-8380	278	40	of	of	ADP
taxlaw-8380	278	41	people	people	NOUN
taxlaw-8380	278	42	who	who	PRON
taxlaw-8380	278	43	face	face	VERB
taxlaw-8380	278	44	a	a	DET
taxlaw-8380	278	45	surprise	surprise	NOUN
taxlaw-8380	278	46	tax	tax	NOUN
taxlaw-8380	278	47	bill	bill	NOUN
taxlaw-8380	278	48	due	due	ADJ
taxlaw-8380	278	49	when	when	SCONJ
taxlaw-8380	278	50	they	they	PRON
taxlaw-8380	278	51	file	file	VERB
taxlaw-8380	278	52	their	their	PRON
taxlaw-8380	278	53	taxes	taxis	NOUN
taxlaw-8380	278	54	.	.	PUNCT
taxlaw-8380	279	1	unlike	unlike	ADP
taxlaw-8380	279	2	most	most	ADJ
taxlaw-8380	279	3	policy	policy	NOUN
taxlaw-8380	279	4	proposals	proposal	NOUN
taxlaw-8380	279	5	suggesting	suggest	VERB
taxlaw-8380	279	6	a	a	DET
taxlaw-8380	279	7	reduction	reduction	NOUN
taxlaw-8380	279	8	on	on	ADP
taxlaw-8380	279	9	administrative	administrative	ADJ
taxlaw-8380	279	10	burdens	burden	NOUN
taxlaw-8380	279	11	for	for	ADP
taxlaw-8380	279	12	citizens	citizen	NOUN
taxlaw-8380	279	13	,	,	PUNCT
taxlaw-8380	279	14	this	this	DET
taxlaw-8380	279	15	policy	policy	NOUN
taxlaw-8380	279	16	does	do	AUX
taxlaw-8380	279	17	not	not	PART
taxlaw-8380	279	18	come	come	VERB
taxlaw-8380	279	19	with	with	ADP
taxlaw-8380	279	20	increased	increase	VERB
taxlaw-8380	279	21	monetary	monetary	ADJ
taxlaw-8380	279	22	costs	cost	NOUN
taxlaw-8380	279	23	for	for	ADP
taxlaw-8380	279	24	the	the	DET
taxlaw-8380	279	25	government	government	NOUN
taxlaw-8380	279	26	.	.	PUNCT
taxlaw-8380	280	1	the	the	DET
taxlaw-8380	280	2	69	69	NUM
taxlaw-8380	280	3	kathleen	kathleen	PROPN
taxlaw-8380	280	4	delaney	delaney	PROPN
taxlaw-8380	280	5	thomas	thomas	PROPN
taxlaw-8380	280	6	,	,	PUNCT
taxlaw-8380	280	7	taxing	tax	VERB
taxlaw-8380	280	8	the	the	DET
taxlaw-8380	280	9	gig	gig	NOUN
taxlaw-8380	280	10	economy	economy	NOUN
taxlaw-8380	280	11	,	,	PUNCT
taxlaw-8380	280	12	166	166	NUM
taxlaw-8380	280	13	u.	u.	PROPN
taxlaw-8380	280	14	pa	pa	PROPN
taxlaw-8380	280	15	.	.	PUNCT
taxlaw-8380	280	16	l.	l.	PROPN
taxlaw-8380	280	17	rev	rev	PROPN
taxlaw-8380	280	18	.	.	PROPN
taxlaw-8380	280	19	1415	1415	NUM
taxlaw-8380	280	20	,	,	PUNCT
taxlaw-8380	280	21	1430	1430	NUM
taxlaw-8380	280	22	(	(	PUNCT
taxlaw-8380	280	23	2018	2018	NUM
taxlaw-8380	280	24	)	)	PUNCT
taxlaw-8380	280	25	.	.	PUNCT
taxlaw-8380	281	1	70	70	NUM
taxlaw-8380	281	2	pamela	pamela	PROPN
taxlaw-8380	281	3	herd	herd	PROPN
taxlaw-8380	281	4	&	&	CCONJ
taxlaw-8380	281	5	donald	donald	PROPN
taxlaw-8380	281	6	p.	p.	PROPN
taxlaw-8380	281	7	moynihan	moynihan	PROPN
taxlaw-8380	281	8	,	,	PUNCT
taxlaw-8380	281	9	administrative	administrative	ADJ
taxlaw-8380	281	10	burden	burden	NOUN
taxlaw-8380	281	11	:	:	PUNCT
taxlaw-8380	281	12	policymaking	policymake	VERB
taxlaw-8380	281	13	by	by	ADP
taxlaw-8380	281	14	other	other	ADJ
taxlaw-8380	281	15	means	mean	NOUN
taxlaw-8380	281	16	12	12	NUM
taxlaw-8380	281	17	(	(	PUNCT
taxlaw-8380	281	18	2018	2018	NUM
taxlaw-8380	281	19	)	)	PUNCT
taxlaw-8380	281	20	.	.	PUNCT
taxlaw-8380	282	1	71	71	NUM
taxlaw-8380	283	1	i	i	PRON
taxlaw-8380	283	2	d.	d.	PROPN
taxlaw-8380	283	3	at	at	ADP
taxlaw-8380	283	4	22	22	NUM
taxlaw-8380	283	5	.	.	PUNCT
taxlaw-8380	283	6	72	72	NUM
taxlaw-8380	284	1	i	i	PRON
taxlaw-8380	284	2	d.	d.	NOUN
taxlaw-8380	284	3	at	at	ADP
taxlaw-8380	284	4	6	6	NUM
taxlaw-8380	284	5	.	.	X
taxlaw-8380	285	1	73	73	NUM
taxlaw-8380	286	1	cass	cass	PROPN
taxlaw-8380	286	2	sunstein	sunstein	PROPN
taxlaw-8380	286	3	,	,	PUNCT
taxlaw-8380	286	4	how	how	SCONJ
taxlaw-8380	286	5	to	to	PART
taxlaw-8380	286	6	simplify	simplify	VERB
taxlaw-8380	286	7	the	the	DET
taxlaw-8380	286	8	tax	tax	NOUN
taxlaw-8380	286	9	code	code	NOUN
taxlaw-8380	286	10	.	.	PUNCT
taxlaw-8380	287	1	simply	simply	ADV
taxlaw-8380	287	2	.	.	PUNCT
taxlaw-8380	287	3	,	,	PUNCT
taxlaw-8380	287	4	time	time	NOUN
taxlaw-8380	287	5	(	(	PUNCT
taxlaw-8380	287	6	may	may	PROPN
taxlaw-8380	287	7	31	31	NUM
taxlaw-8380	287	8	,	,	PUNCT
taxlaw-8380	287	9	2013	2013	NUM
taxlaw-8380	287	10	)	)	PUNCT
taxlaw-8380	287	11	,	,	PUNCT
taxlaw-8380	287	12	https://ideas.time.com/2013/05/31/how-to-simplify-the-tax-code-simply	https://ideas.time.com/2013/05/31/how-to-simplify-the-tax-code-simply	PROPN
taxlaw-8380	288	1	[	[	X
taxlaw-8380	288	2	https://perma.cc/zxc5-7urz	https://perma.cc/zxc5-7urz	NOUN
taxlaw-8380	288	3	]	]	PUNCT
taxlaw-8380	288	4	.	.	PUNCT
taxlaw-8380	289	1	74	74	NUM
taxlaw-8380	289	2	austan	austan	PROPN
taxlaw-8380	289	3	goolsbee	goolsbee	NOUN
taxlaw-8380	289	4	,	,	PUNCT
taxlaw-8380	289	5	the	the	DET
taxlaw-8380	289	6	simple	simple	ADJ
taxlaw-8380	289	7	return	return	NOUN
taxlaw-8380	289	8	:	:	PUNCT
taxlaw-8380	289	9	reducing	reduce	VERB
taxlaw-8380	289	10	america	america	PROPN
taxlaw-8380	289	11	’s	’s	PART
taxlaw-8380	289	12	tax	tax	NOUN
taxlaw-8380	289	13	burden	burden	NOUN
taxlaw-8380	289	14	through	through	ADP
taxlaw-8380	289	15	returnfree	returnfree	NOUN
taxlaw-8380	289	16	filing	file	VERB
taxlaw-8380	289	17	5	5	NUM
taxlaw-8380	289	18	(	(	PUNCT
taxlaw-8380	289	19	2006	2006	NUM
taxlaw-8380	289	20	)	)	PUNCT
taxlaw-8380	289	21	.	.	PUNCT
taxlaw-8380	290	1	2	2	NUM
taxlaw-8380	290	2	columbia	columbia	PROPN
taxlaw-8380	290	3	journal	journal	NOUN
taxlaw-8380	290	4	of	of	ADP
taxlaw-8380	290	5	tax	tax	NOUN
taxlaw-8380	290	6	law	law	NOUN
taxlaw-8380	291	1	[	[	X
taxlaw-8380	291	2	vol	vol	NOUN
taxlaw-8380	291	3	.	.	PUNCT
taxlaw-8380	292	1	12:172	12:172	NUM
taxlaw-8380	292	2	irs	irs	PROPN
taxlaw-8380	292	3	needs	need	VERB
taxlaw-8380	292	4	to	to	PART
taxlaw-8380	292	5	do	do	VERB
taxlaw-8380	292	6	nothing	nothing	PRON
taxlaw-8380	292	7	more	more	ADJ
taxlaw-8380	292	8	than	than	ADP
taxlaw-8380	292	9	amend	amend	VERB
taxlaw-8380	292	10	its	its	PRON
taxlaw-8380	292	11	withholding	withholding	NOUN
taxlaw-8380	292	12	formula	formula	NOUN
taxlaw-8380	292	13	and	and	CCONJ
taxlaw-8380	292	14	form	form	VERB
taxlaw-8380	292	15	w-4	w-4	NOUN
taxlaw-8380	292	16	and	and	CCONJ
taxlaw-8380	292	17	is	be	AUX
taxlaw-8380	292	18	in	in	ADP
taxlaw-8380	292	19	fact	fact	NOUN
taxlaw-8380	292	20	likely	likely	ADJ
taxlaw-8380	292	21	to	to	PART
taxlaw-8380	292	22	see	see	VERB
taxlaw-8380	292	23	increases	increase	NOUN
taxlaw-8380	292	24	in	in	ADP
taxlaw-8380	292	25	revenue	revenue	NOUN
taxlaw-8380	292	26	as	as	SCONJ
taxlaw-8380	292	27	discussed	discuss	VERB
taxlaw-8380	292	28	above	above	ADV
taxlaw-8380	292	29	.	.	PUNCT
taxlaw-8380	293	1	3	3	X
taxlaw-8380	293	2	.	.	X
taxlaw-8380	293	3	maximize	maximize	VERB
taxlaw-8380	293	4	positive	positive	ADJ
taxlaw-8380	293	5	impacts	impact	NOUN
taxlaw-8380	293	6	of	of	ADP
taxlaw-8380	293	7	the	the	DET
taxlaw-8380	293	8	eitc	eitc	NOUN
taxlaw-8380	293	9	and	and	CCONJ
taxlaw-8380	293	10	the	the	DET
taxlaw-8380	293	11	ctc	ctc	NOUN
taxlaw-8380	293	12	the	the	DET
taxlaw-8380	293	13	policy	policy	NOUN
taxlaw-8380	293	14	purpose	purpose	NOUN
taxlaw-8380	293	15	of	of	ADP
taxlaw-8380	293	16	the	the	DET
taxlaw-8380	293	17	eitc	eitc	NOUN
taxlaw-8380	293	18	is	be	AUX
taxlaw-8380	293	19	to	to	PART
taxlaw-8380	293	20	incentivize	incentivize	VERB
taxlaw-8380	293	21	work	work	NOUN
taxlaw-8380	293	22	,	,	PUNCT
taxlaw-8380	293	23	providing	provide	VERB
taxlaw-8380	293	24	a	a	DET
taxlaw-8380	293	25	bonus	bonus	NOUN
taxlaw-8380	293	26	for	for	ADP
taxlaw-8380	293	27	increased	increase	VERB
taxlaw-8380	293	28	hourly	hourly	ADJ
taxlaw-8380	293	29	wages	wage	NOUN
taxlaw-8380	293	30	or	or	CCONJ
taxlaw-8380	293	31	salaries	salary	NOUN
taxlaw-8380	293	32	for	for	ADP
taxlaw-8380	293	33	low	low	ADJ
taxlaw-8380	293	34	-	-	PUNCT
taxlaw-8380	293	35	income	income	NOUN
taxlaw-8380	293	36	individuals.75	individuals.75	VERB
taxlaw-8380	293	37	the	the	DET
taxlaw-8380	293	38	purpose	purpose	NOUN
taxlaw-8380	293	39	of	of	ADP
taxlaw-8380	293	40	the	the	DET
taxlaw-8380	293	41	ctc	ctc	NOUN
taxlaw-8380	293	42	is	be	AUX
taxlaw-8380	293	43	to	to	PART
taxlaw-8380	293	44	provide	provide	VERB
taxlaw-8380	293	45	an	an	DET
taxlaw-8380	293	46	extra	extra	ADJ
taxlaw-8380	293	47	payment	payment	NOUN
taxlaw-8380	293	48	(	(	PUNCT
taxlaw-8380	293	49	or	or	CCONJ
taxlaw-8380	293	50	,	,	PUNCT
taxlaw-8380	293	51	for	for	ADP
taxlaw-8380	293	52	higher	high	ADJ
taxlaw-8380	293	53	-	-	PUNCT
taxlaw-8380	293	54	income	income	NOUN
taxlaw-8380	293	55	individuals	individual	NOUN
taxlaw-8380	293	56	,	,	PUNCT
taxlaw-8380	293	57	a	a	DET
taxlaw-8380	293	58	reduction	reduction	NOUN
taxlaw-8380	293	59	in	in	ADP
taxlaw-8380	293	60	tax	tax	NOUN
taxlaw-8380	293	61	burden	burden	NOUN
taxlaw-8380	293	62	)	)	PUNCT
taxlaw-8380	293	63	for	for	ADP
taxlaw-8380	293	64	families	family	NOUN
taxlaw-8380	293	65	who	who	PRON
taxlaw-8380	293	66	take	take	VERB
taxlaw-8380	293	67	on	on	ADP
taxlaw-8380	293	68	the	the	DET
taxlaw-8380	293	69	increased	increase	VERB
taxlaw-8380	293	70	cost	cost	NOUN
taxlaw-8380	293	71	of	of	ADP
taxlaw-8380	293	72	child	child	NOUN
taxlaw-8380	293	73	-	-	PUNCT
taxlaw-8380	293	74	rearing.76	rearing.76	VERB
taxlaw-8380	293	75	the	the	DET
taxlaw-8380	293	76	underlying	underlie	VERB
taxlaw-8380	293	77	goal	goal	NOUN
taxlaw-8380	293	78	of	of	ADP
taxlaw-8380	293	79	both	both	PRON
taxlaw-8380	293	80	is	be	AUX
taxlaw-8380	293	81	to	to	PART
taxlaw-8380	293	82	provide	provide	VERB
taxlaw-8380	293	83	cash	cash	NOUN
taxlaw-8380	293	84	assistance	assistance	NOUN
taxlaw-8380	293	85	to	to	ADP
taxlaw-8380	293	86	low	low	ADJ
taxlaw-8380	293	87	-	-	PUNCT
taxlaw-8380	293	88	income	income	NOUN
taxlaw-8380	293	89	families	family	NOUN
taxlaw-8380	293	90	.	.	PUNCT
taxlaw-8380	294	1	these	these	DET
taxlaw-8380	294	2	programs	program	NOUN
taxlaw-8380	294	3	are	be	AUX
taxlaw-8380	294	4	negated	negate	VERB
taxlaw-8380	294	5	when	when	SCONJ
taxlaw-8380	294	6	unnecessary	unnecessary	ADJ
taxlaw-8380	294	7	tax	tax	NOUN
taxlaw-8380	294	8	balances	balance	NOUN
taxlaw-8380	294	9	are	be	AUX
taxlaw-8380	294	10	owed	owe	VERB
taxlaw-8380	294	11	as	as	ADP
taxlaw-8380	294	12	a	a	DET
taxlaw-8380	294	13	result	result	NOUN
taxlaw-8380	294	14	of	of	ADP
taxlaw-8380	294	15	chronic	chronic	ADJ
taxlaw-8380	294	16	under	under	NOUN
taxlaw-8380	294	17	-	-	PUNCT
taxlaw-8380	294	18	withholding	withholding	NOUN
taxlaw-8380	294	19	,	,	PUNCT
taxlaw-8380	294	20	eating	eat	VERB
taxlaw-8380	294	21	up	up	ADP
taxlaw-8380	294	22	those	those	DET
taxlaw-8380	294	23	cash	cash	NOUN
taxlaw-8380	294	24	distributions	distribution	NOUN
taxlaw-8380	294	25	.	.	PUNCT
taxlaw-8380	295	1	b.	b.	PROPN
taxlaw-8380	295	2	proposed	propose	VERB
taxlaw-8380	295	3	policy	policy	NOUN
taxlaw-8380	295	4	:	:	PUNCT
taxlaw-8380	295	5	withhold	withhold	VERB
taxlaw-8380	295	6	from	from	ADP
taxlaw-8380	295	7	the	the	DET
taxlaw-8380	295	8	first	first	ADJ
taxlaw-8380	295	9	dollar	dollar	NOUN
taxlaw-8380	295	10	earned	earn	VERB
taxlaw-8380	295	11	the	the	DET
taxlaw-8380	295	12	proposed	propose	VERB
taxlaw-8380	295	13	policy	policy	NOUN
taxlaw-8380	295	14	adopts	adopt	VERB
taxlaw-8380	295	15	a	a	DET
taxlaw-8380	295	16	new	new	ADJ
taxlaw-8380	295	17	default	default	NOUN
taxlaw-8380	295	18	withholding	withholding	NOUN
taxlaw-8380	295	19	rule	rule	NOUN
taxlaw-8380	295	20	,	,	PUNCT
taxlaw-8380	295	21	which	which	PRON
taxlaw-8380	295	22	begins	begin	VERB
taxlaw-8380	295	23	withholding	withhold	VERB
taxlaw-8380	295	24	income	income	NOUN
taxlaw-8380	295	25	tax	tax	NOUN
taxlaw-8380	295	26	from	from	ADP
taxlaw-8380	295	27	the	the	DET
taxlaw-8380	295	28	first	first	ADJ
taxlaw-8380	295	29	dollar	dollar	NOUN
taxlaw-8380	295	30	earned	earn	VERB
taxlaw-8380	295	31	and	and	CCONJ
taxlaw-8380	295	32	assumes	assume	VERB
taxlaw-8380	295	33	a	a	DET
taxlaw-8380	295	34	“	"	PUNCT
taxlaw-8380	295	35	single	single	ADJ
taxlaw-8380	295	36	”	"	PUNCT
taxlaw-8380	295	37	filing	filing	NOUN
taxlaw-8380	295	38	status	status	NOUN
taxlaw-8380	295	39	for	for	ADP
taxlaw-8380	295	40	all	all	DET
taxlaw-8380	295	41	wage	wage	NOUN
taxlaw-8380	295	42	earners	earner	NOUN
taxlaw-8380	295	43	,	,	PUNCT
taxlaw-8380	295	44	regardless	regardless	ADV
taxlaw-8380	295	45	of	of	ADP
taxlaw-8380	295	46	family	family	NOUN
taxlaw-8380	295	47	status	status	NOUN
taxlaw-8380	295	48	or	or	CCONJ
taxlaw-8380	295	49	number	number	NOUN
taxlaw-8380	295	50	of	of	ADP
taxlaw-8380	295	51	income	income	NOUN
taxlaw-8380	295	52	sources	source	NOUN
taxlaw-8380	295	53	.	.	PUNCT
taxlaw-8380	296	1	instead	instead	ADV
taxlaw-8380	296	2	of	of	ADP
taxlaw-8380	296	3	assuming	assume	VERB
taxlaw-8380	296	4	that	that	SCONJ
taxlaw-8380	296	5	everyone	everyone	PRON
taxlaw-8380	296	6	has	have	VERB
taxlaw-8380	296	7	only	only	ADV
taxlaw-8380	296	8	a	a	DET
taxlaw-8380	296	9	single	single	ADJ
taxlaw-8380	296	10	employer	employer	NOUN
taxlaw-8380	296	11	,	,	PUNCT
taxlaw-8380	296	12	the	the	DET
taxlaw-8380	296	13	proposed	propose	VERB
taxlaw-8380	296	14	default	default	NOUN
taxlaw-8380	296	15	rule	rule	NOUN
taxlaw-8380	296	16	assumes	assume	VERB
taxlaw-8380	296	17	that	that	SCONJ
taxlaw-8380	296	18	many	many	ADJ
taxlaw-8380	296	19	taxpayers	taxpayer	NOUN
taxlaw-8380	296	20	have	have	VERB
taxlaw-8380	296	21	multiple	multiple	ADJ
taxlaw-8380	296	22	sources	source	NOUN
taxlaw-8380	296	23	of	of	ADP
taxlaw-8380	296	24	income	income	NOUN
taxlaw-8380	296	25	,	,	PUNCT
taxlaw-8380	296	26	that	that	SCONJ
taxlaw-8380	296	27	those	those	DET
taxlaw-8380	296	28	taxpayers	taxpayer	NOUN
taxlaw-8380	296	29	with	with	ADP
taxlaw-8380	296	30	multiple	multiple	ADJ
taxlaw-8380	296	31	jobs	job	NOUN
taxlaw-8380	296	32	do	do	VERB
taxlaw-8380	296	33	not	not	PART
taxlaw-8380	296	34	or	or	CCONJ
taxlaw-8380	296	35	are	be	AUX
taxlaw-8380	296	36	not	not	PART
taxlaw-8380	296	37	able	able	ADJ
taxlaw-8380	296	38	to	to	PART
taxlaw-8380	296	39	correctly	correctly	ADV
taxlaw-8380	296	40	fill	fill	VERB
taxlaw-8380	296	41	out	out	ADP
taxlaw-8380	296	42	a	a	DET
taxlaw-8380	296	43	w-4	w-4	NOUN
taxlaw-8380	296	44	,	,	PUNCT
taxlaw-8380	296	45	and	and	CCONJ
taxlaw-8380	296	46	that	that	SCONJ
taxlaw-8380	296	47	over	over	ADV
taxlaw-8380	296	48	-	-	PUNCT
taxlaw-8380	296	49	withholding	withholding	NOUN
taxlaw-8380	296	50	has	have	VERB
taxlaw-8380	296	51	positive	positive	ADJ
taxlaw-8380	296	52	policy	policy	NOUN
taxlaw-8380	296	53	outcomes	outcome	NOUN
taxlaw-8380	296	54	in	in	ADP
taxlaw-8380	296	55	the	the	DET
taxlaw-8380	296	56	form	form	NOUN
taxlaw-8380	296	57	of	of	ADP
taxlaw-8380	296	58	increased	increase	VERB
taxlaw-8380	296	59	savings	saving	NOUN
taxlaw-8380	296	60	or	or	CCONJ
taxlaw-8380	296	61	reduced	reduce	VERB
taxlaw-8380	296	62	debt	debt	NOUN
taxlaw-8380	296	63	.	.	PUNCT
taxlaw-8380	297	1	under	under	ADP
taxlaw-8380	297	2	the	the	DET
taxlaw-8380	297	3	current	current	ADJ
taxlaw-8380	297	4	rule	rule	NOUN
taxlaw-8380	297	5	,	,	PUNCT
taxlaw-8380	297	6	if	if	SCONJ
taxlaw-8380	297	7	taxpayers	taxpayer	NOUN
taxlaw-8380	297	8	are	be	AUX
taxlaw-8380	297	9	earning	earn	VERB
taxlaw-8380	297	10	at	at	ADP
taxlaw-8380	297	11	a	a	DET
taxlaw-8380	297	12	rate	rate	NOUN
taxlaw-8380	297	13	where	where	SCONJ
taxlaw-8380	297	14	their	their	PRON
taxlaw-8380	297	15	annual	annual	ADJ
taxlaw-8380	297	16	income	income	NOUN
taxlaw-8380	297	17	is	be	AUX
taxlaw-8380	297	18	subject	subject	ADJ
taxlaw-8380	297	19	to	to	ADP
taxlaw-8380	297	20	the	the	DET
taxlaw-8380	297	21	standard	standard	ADJ
taxlaw-8380	297	22	deduction	deduction	NOUN
taxlaw-8380	297	23	of	of	ADP
taxlaw-8380	297	24	their	their	PRON
taxlaw-8380	297	25	filing	filing	NOUN
taxlaw-8380	297	26	status	status	NOUN
taxlaw-8380	297	27	,	,	PUNCT
taxlaw-8380	297	28	often	often	ADV
taxlaw-8380	297	29	no	no	DET
taxlaw-8380	297	30	income	income	NOUN
taxlaw-8380	297	31	tax	tax	NOUN
taxlaw-8380	297	32	is	be	AUX
taxlaw-8380	297	33	withheld	withhold	VERB
taxlaw-8380	297	34	by	by	ADP
taxlaw-8380	297	35	the	the	DET
taxlaw-8380	297	36	employer	employer	NOUN
taxlaw-8380	297	37	.	.	PUNCT
taxlaw-8380	298	1	the	the	DET
taxlaw-8380	298	2	proposed	propose	VERB
taxlaw-8380	298	3	policy	policy	NOUN
taxlaw-8380	298	4	simply	simply	ADV
taxlaw-8380	298	5	removes	remove	VERB
taxlaw-8380	298	6	the	the	DET
taxlaw-8380	298	7	tax	tax	NOUN
taxlaw-8380	298	8	-	-	PUNCT
taxlaw-8380	298	9	free	free	ADJ
taxlaw-8380	298	10	threshold	threshold	NOUN
taxlaw-8380	298	11	for	for	ADP
taxlaw-8380	298	12	all	all	DET
taxlaw-8380	298	13	wage	wage	NOUN
taxlaw-8380	298	14	-	-	PUNCT
taxlaw-8380	298	15	earning	earn	VERB
taxlaw-8380	298	16	jobs	job	NOUN
taxlaw-8380	298	17	.	.	PUNCT
taxlaw-8380	299	1	instead	instead	ADV
taxlaw-8380	299	2	of	of	ADP
taxlaw-8380	299	3	requiring	require	VERB
taxlaw-8380	299	4	an	an	DET
taxlaw-8380	299	5	income	income	NOUN
taxlaw-8380	299	6	above	above	ADP
taxlaw-8380	299	7	the	the	DET
taxlaw-8380	299	8	threshold	threshold	NOUN
taxlaw-8380	299	9	to	to	PART
taxlaw-8380	299	10	initiate	initiate	VERB
taxlaw-8380	299	11	income	income	NOUN
taxlaw-8380	299	12	tax	tax	NOUN
taxlaw-8380	299	13	withholdings	withholding	NOUN
taxlaw-8380	299	14	,	,	PUNCT
taxlaw-8380	299	15	the	the	DET
taxlaw-8380	299	16	new	new	ADJ
taxlaw-8380	299	17	default	default	NOUN
taxlaw-8380	299	18	rule	rule	NOUN
taxlaw-8380	299	19	would	would	AUX
taxlaw-8380	299	20	be	be	AUX
taxlaw-8380	299	21	for	for	SCONJ
taxlaw-8380	299	22	employers	employer	NOUN
taxlaw-8380	299	23	to	to	PART
taxlaw-8380	299	24	ignore	ignore	VERB
taxlaw-8380	299	25	the	the	DET
taxlaw-8380	299	26	income	income	NOUN
taxlaw-8380	299	27	tax	tax	NOUN
taxlaw-8380	299	28	-	-	PUNCT
taxlaw-8380	299	29	free	free	ADJ
taxlaw-8380	299	30	threshold	threshold	NOUN
taxlaw-8380	299	31	and	and	CCONJ
taxlaw-8380	299	32	start	start	VERB
taxlaw-8380	299	33	withholding	withhold	VERB
taxlaw-8380	299	34	from	from	ADP
taxlaw-8380	299	35	the	the	DET
taxlaw-8380	299	36	first	first	ADJ
taxlaw-8380	299	37	dollar	dollar	NOUN
taxlaw-8380	299	38	earned	earn	VERB
taxlaw-8380	299	39	,	,	PUNCT
taxlaw-8380	299	40	adopting	adopt	VERB
taxlaw-8380	299	41	the	the	DET
taxlaw-8380	299	42	assumption	assumption	NOUN
taxlaw-8380	299	43	that	that	SCONJ
taxlaw-8380	299	44	all	all	DET
taxlaw-8380	299	45	workers	worker	NOUN
taxlaw-8380	299	46	are	be	AUX
taxlaw-8380	299	47	single	single	ADJ
taxlaw-8380	299	48	for	for	ADP
taxlaw-8380	299	49	the	the	DET
taxlaw-8380	299	50	purpose	purpose	NOUN
taxlaw-8380	299	51	of	of	ADP
taxlaw-8380	299	52	calculating	calculate	VERB
taxlaw-8380	299	53	their	their	PRON
taxlaw-8380	299	54	withholdings	withholding	NOUN
taxlaw-8380	299	55	.	.	PUNCT
taxlaw-8380	300	1	workers	worker	NOUN
taxlaw-8380	300	2	with	with	ADP
taxlaw-8380	300	3	a	a	DET
taxlaw-8380	300	4	single	single	ADJ
taxlaw-8380	300	5	income	income	NOUN
taxlaw-8380	300	6	source	source	NOUN
taxlaw-8380	300	7	who	who	PRON
taxlaw-8380	300	8	change	change	VERB
taxlaw-8380	300	9	jobs	job	NOUN
taxlaw-8380	300	10	during	during	ADP
taxlaw-8380	300	11	the	the	DET
taxlaw-8380	300	12	tax	tax	NOUN
taxlaw-8380	300	13	year	year	NOUN
taxlaw-8380	300	14	will	will	AUX
taxlaw-8380	300	15	similarly	similarly	ADV
taxlaw-8380	300	16	benefit	benefit	VERB
taxlaw-8380	300	17	under	under	ADP
taxlaw-8380	300	18	the	the	DET
taxlaw-8380	300	19	proposed	propose	VERB
taxlaw-8380	300	20	policy	policy	NOUN
taxlaw-8380	300	21	.	.	PUNCT
taxlaw-8380	301	1	currently	currently	ADV
taxlaw-8380	301	2	,	,	PUNCT
taxlaw-8380	301	3	a	a	DET
taxlaw-8380	301	4	worker	worker	NOUN
taxlaw-8380	301	5	who	who	PRON
taxlaw-8380	301	6	leaves	leave	VERB
taxlaw-8380	301	7	one	one	NUM
taxlaw-8380	301	8	job	job	NOUN
taxlaw-8380	301	9	and	and	CCONJ
taxlaw-8380	301	10	starts	start	VERB
taxlaw-8380	301	11	another	another	DET
taxlaw-8380	301	12	faces	face	VERB
taxlaw-8380	301	13	a	a	DET
taxlaw-8380	301	14	default	default	NOUN
taxlaw-8380	301	15	of	of	ADP
taxlaw-8380	301	16	under	under	NOUN
taxlaw-8380	301	17	-	-	PUNCT
taxlaw-8380	301	18	withholding	withholding	NOUN
taxlaw-8380	301	19	at	at	ADP
taxlaw-8380	301	20	their	their	PRON
taxlaw-8380	301	21	second	second	ADJ
taxlaw-8380	301	22	job	job	NOUN
taxlaw-8380	301	23	,	,	PUNCT
taxlaw-8380	301	24	as	as	SCONJ
taxlaw-8380	301	25	the	the	DET
taxlaw-8380	301	26	second	second	ADJ
taxlaw-8380	301	27	employer	employer	NOUN
taxlaw-8380	301	28	does	do	AUX
taxlaw-8380	301	29	not	not	PART
taxlaw-8380	301	30	begin	begin	VERB
taxlaw-8380	301	31	withholding	withhold	VERB
taxlaw-8380	301	32	at	at	ADP
taxlaw-8380	301	33	the	the	DET
taxlaw-8380	301	34	first	first	ADJ
taxlaw-8380	301	35	dollar	dollar	NOUN
taxlaw-8380	301	36	even	even	ADV
taxlaw-8380	301	37	though	though	SCONJ
taxlaw-8380	301	38	the	the	DET
taxlaw-8380	301	39	employee	employee	NOUN
taxlaw-8380	301	40	has	have	AUX
taxlaw-8380	301	41	already	already	ADV
taxlaw-8380	301	42	earned	earn	VERB
taxlaw-8380	301	43	income	income	NOUN
taxlaw-8380	301	44	in	in	ADP
taxlaw-8380	301	45	that	that	DET
taxlaw-8380	301	46	tax	tax	NOUN
taxlaw-8380	301	47	year	year	NOUN
taxlaw-8380	301	48	.	.	PUNCT
taxlaw-8380	302	1	thus	thus	ADV
taxlaw-8380	302	2	,	,	PUNCT
taxlaw-8380	302	3	the	the	DET
taxlaw-8380	302	4	policy	policy	NOUN
taxlaw-8380	302	5	of	of	ADP
taxlaw-8380	302	6	withholding	withholding	NOUN
taxlaw-8380	302	7	from	from	ADP
taxlaw-8380	302	8	the	the	DET
taxlaw-8380	302	9	first	first	ADJ
taxlaw-8380	302	10	dollar	dollar	NOUN
taxlaw-8380	302	11	earned	earn	VERB
taxlaw-8380	302	12	would	would	AUX
taxlaw-8380	302	13	also	also	ADV
taxlaw-8380	302	14	reduce	reduce	VERB
taxlaw-8380	302	15	the	the	DET
taxlaw-8380	302	16	unforeseen	unforeseen	ADJ
taxlaw-8380	302	17	tax	tax	NOUN
taxlaw-8380	302	18	consequences	consequence	NOUN
taxlaw-8380	302	19	of	of	ADP
taxlaw-8380	302	20	workers	worker	NOUN
taxlaw-8380	302	21	switching	switch	VERB
taxlaw-8380	302	22	employers	employer	NOUN
taxlaw-8380	302	23	.	.	PUNCT
taxlaw-8380	303	1	1	1	X
taxlaw-8380	303	2	.	.	X
taxlaw-8380	303	3	remove	remove	VERB
taxlaw-8380	303	4	“	"	PUNCT
taxlaw-8380	303	5	zero	zero	NUM
taxlaw-8380	303	6	-	-	PUNCT
taxlaw-8380	303	7	refund	refund	NOUN
taxlaw-8380	303	8	”	"	PUNCT
taxlaw-8380	303	9	bias	bias	NOUN
taxlaw-8380	303	10	from	from	ADP
taxlaw-8380	303	11	form	form	NOUN
taxlaw-8380	303	12	design	design	VERB
taxlaw-8380	303	13	a	a	DET
taxlaw-8380	303	14	policy	policy	NOUN
taxlaw-8380	303	15	of	of	ADP
taxlaw-8380	303	16	over	over	ADP
taxlaw-8380	303	17	-	-	PUNCT
taxlaw-8380	303	18	withholding	withholding	NOUN
taxlaw-8380	303	19	takes	take	NOUN
taxlaw-8380	303	20	as	as	ADP
taxlaw-8380	303	21	a	a	DET
taxlaw-8380	303	22	fundamental	fundamental	ADJ
taxlaw-8380	303	23	premise	premise	NOUN
taxlaw-8380	303	24	that	that	SCONJ
taxlaw-8380	303	25	a	a	DET
taxlaw-8380	303	26	taxpayer	taxpayer	NOUN
taxlaw-8380	303	27	,	,	PUNCT
taxlaw-8380	303	28	when	when	SCONJ
taxlaw-8380	303	29	the	the	DET
taxlaw-8380	303	30	system	system	NOUN
taxlaw-8380	303	31	works	work	VERB
taxlaw-8380	303	32	correctly	correctly	ADV
taxlaw-8380	303	33	,	,	PUNCT
taxlaw-8380	303	34	will	will	AUX
taxlaw-8380	303	35	get	get	VERB
taxlaw-8380	303	36	a	a	DET
taxlaw-8380	303	37	refund	refund	NOUN
taxlaw-8380	303	38	.	.	PUNCT
taxlaw-8380	304	1	the	the	DET
taxlaw-8380	304	2	current	current	ADJ
taxlaw-8380	304	3	policy	policy	NOUN
taxlaw-8380	304	4	is	be	AUX
taxlaw-8380	304	5	that	that	SCONJ
taxlaw-8380	304	6	the	the	DET
taxlaw-8380	304	7	system	system	NOUN
taxlaw-8380	304	8	should	should	AUX
taxlaw-8380	304	9	attempt	attempt	VERB
taxlaw-8380	304	10	to	to	PART
taxlaw-8380	304	11	reconcile	reconcile	VERB
taxlaw-8380	304	12	a	a	DET
taxlaw-8380	304	13	taxpayer	taxpayer	NOUN
taxlaw-8380	304	14	’s	’s	PART
taxlaw-8380	304	15	income	income	NOUN
taxlaw-8380	304	16	using	use	VERB
taxlaw-8380	304	17	w-4s	w-4s	PROPN
taxlaw-8380	304	18	,	,	PUNCT
taxlaw-8380	304	19	and	and	CCONJ
taxlaw-8380	304	20	get	get	VERB
taxlaw-8380	304	21	the	the	DET
taxlaw-8380	304	22	maximum	maximum	ADJ
taxlaw-8380	304	23	number	number	NOUN
taxlaw-8380	304	24	of	of	ADP
taxlaw-8380	304	25	dollars	dollar	NOUN
taxlaw-8380	304	26	into	into	ADP
taxlaw-8380	304	27	the	the	DET
taxlaw-8380	304	28	pockets	pocket	NOUN
taxlaw-8380	304	29	of	of	ADP
taxlaw-8380	304	30	taxpayers	taxpayer	NOUN
taxlaw-8380	304	31	today	today	NOUN
taxlaw-8380	304	32	,	,	PUNCT
taxlaw-8380	304	33	rather	rather	ADV
taxlaw-8380	304	34	than	than	ADP
taxlaw-8380	304	35	making	make	VERB
taxlaw-8380	304	36	them	they	PRON
taxlaw-8380	304	37	wait	wait	VERB
taxlaw-8380	304	38	for	for	ADP
taxlaw-8380	304	39	their	their	PRON
taxlaw-8380	304	40	annual	annual	ADJ
taxlaw-8380	304	41	tax	tax	NOUN
taxlaw-8380	304	42	filing	filing	NOUN
taxlaw-8380	304	43	.	.	PUNCT
taxlaw-8380	305	1	the	the	DET
taxlaw-8380	305	2	current	current	ADJ
taxlaw-8380	305	3	policy	policy	NOUN
taxlaw-8380	305	4	ignores	ignore	VERB
taxlaw-8380	305	5	that	that	SCONJ
taxlaw-8380	305	6	taxpayers	taxpayer	NOUN
taxlaw-8380	305	7	,	,	PUNCT
taxlaw-8380	305	8	on	on	ADP
taxlaw-8380	305	9	the	the	DET
taxlaw-8380	305	10	whole	whole	NOUN
taxlaw-8380	305	11	,	,	PUNCT
taxlaw-8380	305	12	want	want	VERB
taxlaw-8380	305	13	to	to	PART
taxlaw-8380	305	14	receive	receive	VERB
taxlaw-8380	305	15	refunds	refund	NOUN
taxlaw-8380	305	16	,	,	PUNCT
taxlaw-8380	305	17	as	as	SCONJ
taxlaw-8380	305	18	demonstrated	demonstrate	VERB
taxlaw-8380	305	19	by	by	ADP
taxlaw-8380	305	20	the	the	DET
taxlaw-8380	305	21	fact	fact	NOUN
taxlaw-8380	305	22	that	that	SCONJ
taxlaw-8380	305	23	very	very	ADV
taxlaw-8380	305	24	few	few	ADJ
taxlaw-8380	305	25	households	household	NOUN
taxlaw-8380	305	26	took	take	VERB
taxlaw-8380	305	27	advantage	advantage	NOUN
taxlaw-8380	305	28	of	of	ADP
taxlaw-8380	305	29	an	an	DET
taxlaw-8380	305	30	option	option	NOUN
taxlaw-8380	305	31	that	that	PRON
taxlaw-8380	305	32	allowed	allow	VERB
taxlaw-8380	305	33	filers	filer	NOUN
taxlaw-8380	305	34	who	who	PRON
taxlaw-8380	305	35	qualified	qualify	VERB
taxlaw-8380	305	36	for	for	ADP
taxlaw-8380	305	37	the	the	DET
taxlaw-8380	305	38	eitc	eitc	NOUN
taxlaw-8380	305	39	to	to	PART
taxlaw-8380	305	40	access	access	VERB
taxlaw-8380	305	41	it	it	PRON
taxlaw-8380	305	42	during	during	ADP
taxlaw-8380	305	43	the	the	DET
taxlaw-8380	305	44	year	year	NOUN
taxlaw-8380	305	45	,	,	PUNCT
taxlaw-8380	305	46	paycheck	paycheck	NOUN
taxlaw-8380	305	47	by	by	ADP
taxlaw-8380	305	48	paycheck	paycheck	NOUN
taxlaw-8380	305	49	,	,	PUNCT
taxlaw-8380	305	50	instead	instead	ADV
taxlaw-8380	305	51	of	of	ADP
taxlaw-8380	305	52	as	as	ADP
taxlaw-8380	305	53	a	a	DET
taxlaw-8380	305	54	lump	lump	NOUN
taxlaw-8380	305	55	sum	sum	NOUN
taxlaw-8380	305	56	at	at	ADP
taxlaw-8380	305	57	the	the	DET
taxlaw-8380	305	58	end	end	NOUN
taxlaw-8380	305	59	of	of	ADP
taxlaw-8380	305	60	the	the	DET
taxlaw-8380	305	61	year.77	year.77	NOUN
taxlaw-8380	305	62	additionally	additionally	ADV
taxlaw-8380	305	63	,	,	PUNCT
taxlaw-8380	305	64	calls	call	VERB
taxlaw-8380	305	65	for	for	ADP
taxlaw-8380	305	66	75	75	NUM
taxlaw-8380	305	67	hungerford	hungerford	PROPN
taxlaw-8380	305	68	&	&	CCONJ
taxlaw-8380	305	69	thiess	thiess	PROPN
taxlaw-8380	305	70	,	,	PUNCT
taxlaw-8380	305	71	supra	supra	PROPN
taxlaw-8380	305	72	note	note	NOUN
taxlaw-8380	305	73	31	31	NUM
taxlaw-8380	305	74	,	,	PUNCT
taxlaw-8380	305	75	at	at	ADP
taxlaw-8380	305	76	2	2	NUM
taxlaw-8380	305	77	-	-	SYM
taxlaw-8380	305	78	3	3	NUM
taxlaw-8380	305	79	.	.	NUM
taxlaw-8380	305	80	76	76	NUM
taxlaw-8380	306	1	i	i	PRON
taxlaw-8380	306	2	d.	d.	NOUN
taxlaw-8380	306	3	at	at	ADP
taxlaw-8380	306	4	3	3	NUM
taxlaw-8380	306	5	-	-	SYM
taxlaw-8380	306	6	5	5	NUM
taxlaw-8380	306	7	.	.	X
taxlaw-8380	306	8	77	77	NUM
taxlaw-8380	306	9	steve	steve	PROPN
taxlaw-8380	306	10	holt	holt	PROPN
taxlaw-8380	306	11	,	,	PUNCT
taxlaw-8380	306	12	brookings	brookings	PROPN
taxlaw-8380	306	13	inst	inst	PROPN
taxlaw-8380	306	14	.	.	PROPN
taxlaw-8380	306	15	,	,	PUNCT
taxlaw-8380	306	16	periodic	periodic	ADJ
taxlaw-8380	306	17	payment	payment	NOUN
taxlaw-8380	306	18	of	of	ADP
taxlaw-8380	306	19	the	the	DET
taxlaw-8380	306	20	earned	earn	VERB
taxlaw-8380	306	21	income	income	NOUN
taxlaw-8380	306	22	tax	tax	NOUN
taxlaw-8380	306	23	credit	credit	NOUN
taxlaw-8380	306	24	revisited	revisit	VERB
taxlaw-8380	306	25	2	2	NUM
taxlaw-8380	306	26	-	-	SYM
taxlaw-8380	306	27	3	3	NUM
taxlaw-8380	306	28	(	(	PUNCT
taxlaw-8380	306	29	2015	2015	NUM
taxlaw-8380	306	30	)	)	PUNCT
taxlaw-8380	306	31	,	,	PUNCT
taxlaw-8380	306	32	https://www.brookings.edu/wp-content/uploads/2016/07/	https://www.brookings.edu/wp-content/uploads/2016/07/	PRON
taxlaw-8380	306	33	holtperiodicpaymenteitc121515.pdf	holtperiodicpaymenteitc121515.pdf	NOUN
taxlaw-8380	307	1	[	[	X
taxlaw-8380	308	1	https://perma.cc/mt7m-yqsm	https://perma.cc/mt7m-yqsm	X
taxlaw-8380	308	2	]	]	X
taxlaw-8380	308	3	.	.	PUNCT
taxlaw-8380	309	1	the	the	DET
taxlaw-8380	309	2	enrollment	enrollment	NOUN
taxlaw-8380	309	3	requirement	requirement	NOUN
taxlaw-8380	309	4	of	of	ADP
taxlaw-8380	309	5	this	this	DET
taxlaw-8380	309	6	2021	2021	NUM
taxlaw-8380	309	7	]	]	PUNCT
taxlaw-8380	309	8	the	the	DET
taxlaw-8380	309	9	case	case	NOUN
taxlaw-8380	309	10	for	for	ADP
taxlaw-8380	309	11	overwithholding	overwithholde	VERB
taxlaw-8380	309	12	federal	federal	ADJ
taxlaw-8380	309	13	income	income	NOUN
taxlaw-8380	309	14	tax	tax	NOUN
taxlaw-8380	309	15	2	2	NUM
taxlaw-8380	309	16	achieving	achieve	VERB
taxlaw-8380	309	17	a	a	DET
taxlaw-8380	309	18	zero	zero	NUM
taxlaw-8380	309	19	-	-	PUNCT
taxlaw-8380	309	20	refund	refund	NOUN
taxlaw-8380	309	21	return	return	NOUN
taxlaw-8380	309	22	under	under	ADP
taxlaw-8380	309	23	the	the	DET
taxlaw-8380	309	24	current	current	ADJ
taxlaw-8380	309	25	system	system	NOUN
taxlaw-8380	309	26	are	be	AUX
taxlaw-8380	309	27	not	not	PART
taxlaw-8380	309	28	possible	possible	ADJ
taxlaw-8380	309	29	to	to	PART
taxlaw-8380	309	30	achieve	achieve	VERB
taxlaw-8380	309	31	without	without	ADP
taxlaw-8380	309	32	either	either	CCONJ
taxlaw-8380	309	33	extensive	extensive	ADJ
taxlaw-8380	309	34	tax	tax	NOUN
taxlaw-8380	309	35	compliance	compliance	NOUN
taxlaw-8380	309	36	burdens	burden	NOUN
taxlaw-8380	309	37	on	on	ADP
taxlaw-8380	309	38	individuals	individual	NOUN
taxlaw-8380	309	39	or	or	CCONJ
taxlaw-8380	309	40	an	an	DET
taxlaw-8380	309	41	irs	irs	PROPN
taxlaw-8380	309	42	-	-	PUNCT
taxlaw-8380	309	43	based	base	VERB
taxlaw-8380	309	44	clearinghouse	clearinghouse	NOUN
taxlaw-8380	309	45	to	to	PART
taxlaw-8380	309	46	monitor	monitor	VERB
taxlaw-8380	309	47	and	and	CCONJ
taxlaw-8380	309	48	adjust	adjust	VERB
taxlaw-8380	309	49	withholdings	withholding	NOUN
taxlaw-8380	309	50	across	across	ADP
taxlaw-8380	309	51	multiple	multiple	ADJ
taxlaw-8380	309	52	sources	source	NOUN
taxlaw-8380	309	53	of	of	ADP
taxlaw-8380	309	54	income	income	NOUN
taxlaw-8380	309	55	on	on	ADP
taxlaw-8380	309	56	a	a	DET
taxlaw-8380	309	57	regular	regular	ADJ
taxlaw-8380	309	58	basis	basis	NOUN
taxlaw-8380	309	59	.	.	PUNCT
taxlaw-8380	310	1	targeting	target	VERB
taxlaw-8380	310	2	zero	zero	NUM
taxlaw-8380	310	3	under	under	ADP
taxlaw-8380	310	4	the	the	DET
taxlaw-8380	310	5	current	current	ADJ
taxlaw-8380	310	6	system	system	NOUN
taxlaw-8380	310	7	entails	entail	VERB
taxlaw-8380	310	8	averaging	average	VERB
taxlaw-8380	310	9	across	across	ADP
taxlaw-8380	310	10	all	all	DET
taxlaw-8380	310	11	returns	return	NOUN
taxlaw-8380	310	12	,	,	PUNCT
taxlaw-8380	310	13	which	which	PRON
taxlaw-8380	310	14	will	will	AUX
taxlaw-8380	310	15	necessarily	necessarily	ADV
taxlaw-8380	310	16	push	push	VERB
taxlaw-8380	310	17	some	some	DET
taxlaw-8380	310	18	taxpayers	taxpayer	NOUN
taxlaw-8380	310	19	into	into	ADP
taxlaw-8380	310	20	owing	owe	VERB
taxlaw-8380	310	21	tax	tax	NOUN
taxlaw-8380	310	22	at	at	ADP
taxlaw-8380	310	23	the	the	DET
taxlaw-8380	310	24	end	end	NOUN
taxlaw-8380	310	25	of	of	ADP
taxlaw-8380	310	26	the	the	DET
taxlaw-8380	310	27	year	year	NOUN
taxlaw-8380	310	28	,	,	PUNCT
taxlaw-8380	310	29	the	the	DET
taxlaw-8380	310	30	least	least	ADV
taxlaw-8380	310	31	desired	desire	VERB
taxlaw-8380	310	32	outcome	outcome	NOUN
taxlaw-8380	310	33	for	for	ADP
taxlaw-8380	310	34	most	most	ADJ
taxlaw-8380	310	35	taxpayers.78	taxpayers.78	PROPN
taxlaw-8380	310	36	importantly	importantly	ADV
taxlaw-8380	310	37	,	,	PUNCT
taxlaw-8380	310	38	the	the	DET
taxlaw-8380	310	39	failure	failure	NOUN
taxlaw-8380	310	40	to	to	PART
taxlaw-8380	310	41	withhold	withhold	VERB
taxlaw-8380	310	42	correctly	correctly	ADV
taxlaw-8380	310	43	leads	lead	VERB
taxlaw-8380	310	44	not	not	PART
taxlaw-8380	310	45	only	only	ADV
taxlaw-8380	310	46	to	to	PART
taxlaw-8380	310	47	tax	tax	NOUN
taxlaw-8380	310	48	owed	owe	VERB
taxlaw-8380	310	49	,	,	PUNCT
taxlaw-8380	310	50	but	but	CCONJ
taxlaw-8380	310	51	potentially	potentially	ADV
taxlaw-8380	310	52	to	to	ADP
taxlaw-8380	310	53	a	a	DET
taxlaw-8380	310	54	tax	tax	NOUN
taxlaw-8380	310	55	penalty	penalty	NOUN
taxlaw-8380	310	56	.	.	PUNCT
taxlaw-8380	311	1	filers	filer	NOUN
taxlaw-8380	311	2	who	who	PRON
taxlaw-8380	311	3	owe	owe	VERB
taxlaw-8380	311	4	more	more	ADJ
taxlaw-8380	311	5	than	than	ADP
taxlaw-8380	311	6	$	$	SYM
taxlaw-8380	311	7	1,000	1,000	NUM
taxlaw-8380	311	8	to	to	ADP
taxlaw-8380	311	9	the	the	DET
taxlaw-8380	311	10	irs	irs	PROPN
taxlaw-8380	311	11	can	can	AUX
taxlaw-8380	311	12	be	be	AUX
taxlaw-8380	311	13	liable	liable	ADJ
taxlaw-8380	311	14	for	for	ADP
taxlaw-8380	311	15	an	an	DET
taxlaw-8380	311	16	under	under	ADV
taxlaw-8380	311	17	-	-	PUNCT
taxlaw-8380	311	18	withholding	withhold	VERB
taxlaw-8380	311	19	penalty	penalty	NOUN
taxlaw-8380	311	20	on	on	ADP
taxlaw-8380	311	21	top	top	NOUN
taxlaw-8380	311	22	of	of	ADP
taxlaw-8380	311	23	the	the	DET
taxlaw-8380	311	24	tax	tax	NOUN
taxlaw-8380	311	25	owed	owe	VERB
taxlaw-8380	311	26	,	,	PUNCT
taxlaw-8380	311	27	even	even	ADV
taxlaw-8380	311	28	if	if	SCONJ
taxlaw-8380	311	29	the	the	DET
taxlaw-8380	311	30	tax	tax	NOUN
taxlaw-8380	311	31	is	be	AUX
taxlaw-8380	311	32	paid	pay	VERB
taxlaw-8380	311	33	in	in	ADP
taxlaw-8380	311	34	full	full	ADJ
taxlaw-8380	311	35	to	to	ADP
taxlaw-8380	311	36	the	the	DET
taxlaw-8380	311	37	irs	irs	PROPN
taxlaw-8380	311	38	by	by	ADP
taxlaw-8380	311	39	the	the	DET
taxlaw-8380	311	40	filing	filing	NOUN
taxlaw-8380	311	41	deadline.79	deadline.79	NOUN
taxlaw-8380	311	42	in	in	ADP
taxlaw-8380	311	43	other	other	ADJ
taxlaw-8380	311	44	words	word	NOUN
taxlaw-8380	311	45	,	,	PUNCT
taxlaw-8380	311	46	current	current	ADJ
taxlaw-8380	311	47	tax	tax	NOUN
taxlaw-8380	311	48	law	law	NOUN
taxlaw-8380	311	49	assumes	assume	VERB
taxlaw-8380	311	50	that	that	SCONJ
taxlaw-8380	311	51	taxpayers	taxpayer	NOUN
taxlaw-8380	311	52	will	will	AUX
taxlaw-8380	311	53	pay	pay	VERB
taxlaw-8380	311	54	their	their	PRON
taxlaw-8380	311	55	tax	tax	NOUN
taxlaw-8380	311	56	in	in	ADP
taxlaw-8380	311	57	full	full	ADJ
taxlaw-8380	311	58	by	by	ADP
taxlaw-8380	311	59	the	the	DET
taxlaw-8380	311	60	end	end	NOUN
taxlaw-8380	311	61	of	of	ADP
taxlaw-8380	311	62	the	the	DET
taxlaw-8380	311	63	calendar	calendar	NOUN
taxlaw-8380	311	64	year	year	NOUN
taxlaw-8380	311	65	and	and	CCONJ
taxlaw-8380	311	66	that	that	SCONJ
taxlaw-8380	311	67	only	only	ADJ
taxlaw-8380	311	68	small	small	ADJ
taxlaw-8380	311	69	adjustments	adjustment	NOUN
taxlaw-8380	311	70	to	to	ADP
taxlaw-8380	311	71	the	the	DET
taxlaw-8380	311	72	amount	amount	NOUN
taxlaw-8380	311	73	owed	owe	VERB
taxlaw-8380	311	74	will	will	AUX
taxlaw-8380	311	75	be	be	AUX
taxlaw-8380	311	76	necessary	necessary	ADJ
taxlaw-8380	311	77	.	.	PUNCT
taxlaw-8380	312	1	the	the	DET
taxlaw-8380	312	2	default	default	NOUN
taxlaw-8380	312	3	rules	rule	NOUN
taxlaw-8380	312	4	should	should	AUX
taxlaw-8380	312	5	match	match	VERB
taxlaw-8380	312	6	this	this	DET
taxlaw-8380	312	7	principle	principle	NOUN
taxlaw-8380	312	8	.	.	PUNCT
taxlaw-8380	313	1	2	2	X
taxlaw-8380	313	2	.	.	X
taxlaw-8380	313	3	eliminate	eliminate	VERB
taxlaw-8380	313	4	the	the	DET
taxlaw-8380	313	5	tax	tax	NOUN
taxlaw-8380	313	6	-	-	PUNCT
taxlaw-8380	313	7	free	free	ADJ
taxlaw-8380	313	8	threshold	threshold	NOUN
taxlaw-8380	313	9	for	for	ADP
taxlaw-8380	313	10	income	income	NOUN
taxlaw-8380	313	11	tax	tax	NOUN
taxlaw-8380	313	12	withholding	withholding	NOUN
taxlaw-8380	313	13	purposes	purpose	NOUN
taxlaw-8380	313	14	under	under	ADP
taxlaw-8380	313	15	the	the	DET
taxlaw-8380	313	16	basic	basic	ADJ
taxlaw-8380	313	17	version	version	NOUN
taxlaw-8380	313	18	of	of	ADP
taxlaw-8380	313	19	the	the	DET
taxlaw-8380	313	20	proposed	propose	VERB
taxlaw-8380	313	21	policy	policy	NOUN
taxlaw-8380	313	22	,	,	PUNCT
taxlaw-8380	313	23	the	the	DET
taxlaw-8380	313	24	primary	primary	ADJ
taxlaw-8380	313	25	goal	goal	NOUN
taxlaw-8380	313	26	would	would	AUX
taxlaw-8380	313	27	be	be	AUX
taxlaw-8380	313	28	to	to	PART
taxlaw-8380	313	29	eliminate	eliminate	VERB
taxlaw-8380	313	30	most	most	ADJ
taxlaw-8380	313	31	taxes	taxis	NOUN
taxlaw-8380	313	32	owed	owe	VERB
taxlaw-8380	313	33	for	for	ADP
taxlaw-8380	313	34	low	low	ADJ
taxlaw-8380	313	35	-	-	PUNCT
taxlaw-8380	313	36	income	income	NOUN
taxlaw-8380	313	37	filers	filer	NOUN
taxlaw-8380	313	38	and	and	CCONJ
taxlaw-8380	313	39	,	,	PUNCT
taxlaw-8380	313	40	secondarily	secondarily	ADV
taxlaw-8380	313	41	,	,	PUNCT
taxlaw-8380	313	42	to	to	PART
taxlaw-8380	313	43	provide	provide	VERB
taxlaw-8380	313	44	some	some	DET
taxlaw-8380	313	45	savings	saving	NOUN
taxlaw-8380	313	46	opportunity	opportunity	NOUN
taxlaw-8380	313	47	for	for	ADP
taxlaw-8380	313	48	those	those	DET
taxlaw-8380	313	49	filers	filer	NOUN
taxlaw-8380	313	50	.	.	PUNCT
taxlaw-8380	314	1	eliminating	eliminate	VERB
taxlaw-8380	314	2	the	the	DET
taxlaw-8380	314	3	tax	tax	NOUN
taxlaw-8380	314	4	-	-	PUNCT
taxlaw-8380	314	5	free	free	ADJ
taxlaw-8380	314	6	threshold	threshold	NOUN
taxlaw-8380	314	7	for	for	ADP
taxlaw-8380	314	8	withholdings	withholding	NOUN
taxlaw-8380	314	9	is	be	AUX
taxlaw-8380	314	10	the	the	DET
taxlaw-8380	314	11	simplest	simple	ADJ
taxlaw-8380	314	12	,	,	PUNCT
taxlaw-8380	314	13	lowest	low	ADJ
taxlaw-8380	314	14	-	-	PUNCT
taxlaw-8380	314	15	compliance	compliance	NOUN
taxlaw-8380	314	16	cost	cost	NOUN
taxlaw-8380	314	17	solution	solution	NOUN
taxlaw-8380	314	18	from	from	ADP
taxlaw-8380	314	19	an	an	DET
taxlaw-8380	314	20	employer	employer	NOUN
taxlaw-8380	314	21	’s	’s	PART
taxlaw-8380	314	22	perspective	perspective	NOUN
taxlaw-8380	314	23	.	.	PUNCT
taxlaw-8380	315	1	all	all	DET
taxlaw-8380	315	2	this	this	PRON
taxlaw-8380	315	3	would	would	AUX
taxlaw-8380	315	4	require	require	VERB
taxlaw-8380	315	5	is	be	AUX
taxlaw-8380	315	6	a	a	DET
taxlaw-8380	315	7	simple	simple	ADJ
taxlaw-8380	315	8	change	change	NOUN
taxlaw-8380	315	9	to	to	ADP
taxlaw-8380	315	10	withholding	withholding	NOUN
taxlaw-8380	315	11	software	software	NOUN
taxlaw-8380	315	12	to	to	PART
taxlaw-8380	315	13	eliminate	eliminate	VERB
taxlaw-8380	315	14	the	the	DET
taxlaw-8380	315	15	consideration	consideration	NOUN
taxlaw-8380	315	16	of	of	ADP
taxlaw-8380	315	17	filing	file	VERB
taxlaw-8380	315	18	status	status	NOUN
taxlaw-8380	315	19	and	and	CCONJ
taxlaw-8380	315	20	removing	remove	VERB
taxlaw-8380	315	21	the	the	DET
taxlaw-8380	315	22	higher	high	ADJ
taxlaw-8380	315	23	withholding	withholding	NOUN
taxlaw-8380	315	24	threshold	threshold	NOUN
taxlaw-8380	315	25	as	as	ADP
taxlaw-8380	315	26	the	the	DET
taxlaw-8380	315	27	default	default	NOUN
taxlaw-8380	315	28	rule	rule	NOUN
taxlaw-8380	315	29	.	.	PUNCT
taxlaw-8380	316	1	further	far	ADV
taxlaw-8380	316	2	,	,	PUNCT
taxlaw-8380	316	3	employers	employer	NOUN
taxlaw-8380	316	4	will	will	AUX
taxlaw-8380	316	5	find	find	VERB
taxlaw-8380	316	6	it	it	PRON
taxlaw-8380	316	7	easier	easy	ADJ
taxlaw-8380	316	8	to	to	PART
taxlaw-8380	316	9	explain	explain	VERB
taxlaw-8380	316	10	withholdings	withholding	NOUN
taxlaw-8380	316	11	in	in	ADP
taxlaw-8380	316	12	terms	term	NOUN
taxlaw-8380	316	13	of	of	ADP
taxlaw-8380	316	14	the	the	DET
taxlaw-8380	316	15	existing	exist	VERB
taxlaw-8380	316	16	tax	tax	NOUN
taxlaw-8380	316	17	-	-	PUNCT
taxlaw-8380	316	18	brackets	bracket	NOUN
taxlaw-8380	316	19	,	,	PUNCT
taxlaw-8380	316	20	without	without	ADP
taxlaw-8380	316	21	needing	need	VERB
taxlaw-8380	316	22	to	to	PART
taxlaw-8380	316	23	reference	reference	VERB
taxlaw-8380	316	24	other	other	ADJ
taxlaw-8380	316	25	policy	policy	NOUN
taxlaw-8380	316	26	considerations	consideration	NOUN
taxlaw-8380	316	27	,	,	PUNCT
taxlaw-8380	316	28	calculations	calculation	NOUN
taxlaw-8380	316	29	,	,	PUNCT
taxlaw-8380	316	30	or	or	CCONJ
taxlaw-8380	316	31	formulas	formula	NOUN
taxlaw-8380	316	32	,	,	PUNCT
taxlaw-8380	316	33	as	as	SCONJ
taxlaw-8380	316	34	most	most	ADJ
taxlaw-8380	316	35	employees	employee	NOUN
taxlaw-8380	316	36	will	will	AUX
taxlaw-8380	316	37	have	have	VERB
taxlaw-8380	316	38	the	the	DET
taxlaw-8380	316	39	same	same	ADJ
taxlaw-8380	316	40	withholding	withholding	NOUN
taxlaw-8380	316	41	regime	regime	NOUN
taxlaw-8380	316	42	rather	rather	ADV
taxlaw-8380	316	43	than	than	ADP
taxlaw-8380	316	44	the	the	DET
taxlaw-8380	316	45	current	current	ADJ
taxlaw-8380	316	46	hyperindividualized	hyperindividualize	VERB
taxlaw-8380	316	47	system	system	NOUN
taxlaw-8380	316	48	.	.	PUNCT
taxlaw-8380	317	1	additionally	additionally	ADV
taxlaw-8380	317	2	,	,	PUNCT
taxlaw-8380	317	3	by	by	ADP
taxlaw-8380	317	4	establishing	establish	VERB
taxlaw-8380	317	5	a	a	DET
taxlaw-8380	317	6	default	default	NOUN
taxlaw-8380	317	7	rule	rule	NOUN
taxlaw-8380	317	8	that	that	PRON
taxlaw-8380	317	9	works	work	VERB
taxlaw-8380	317	10	for	for	ADP
taxlaw-8380	317	11	most	most	ADJ
taxlaw-8380	317	12	individuals	individual	NOUN
taxlaw-8380	317	13	,	,	PUNCT
taxlaw-8380	317	14	unlike	unlike	ADP
taxlaw-8380	317	15	our	our	PRON
taxlaw-8380	317	16	overly	overly	ADV
taxlaw-8380	317	17	-	-	PUNCT
taxlaw-8380	317	18	customized	customize	VERB
taxlaw-8380	317	19	current	current	ADJ
taxlaw-8380	317	20	system	system	NOUN
taxlaw-8380	317	21	,	,	PUNCT
taxlaw-8380	317	22	employers	employer	NOUN
taxlaw-8380	317	23	will	will	AUX
taxlaw-8380	317	24	reduce	reduce	VERB
taxlaw-8380	317	25	compliance	compliance	NOUN
taxlaw-8380	317	26	costs	cost	NOUN
taxlaw-8380	317	27	in	in	ADP
taxlaw-8380	317	28	the	the	DET
taxlaw-8380	317	29	form	form	NOUN
taxlaw-8380	317	30	of	of	ADP
taxlaw-8380	317	31	reduced	reduce	VERB
taxlaw-8380	317	32	w-4	w-4	NOUN
taxlaw-8380	317	33	usage	usage	NOUN
taxlaw-8380	317	34	,	,	PUNCT
taxlaw-8380	317	35	both	both	CCONJ
taxlaw-8380	317	36	during	during	ADP
taxlaw-8380	317	37	on	on	ADP
taxlaw-8380	317	38	-	-	PUNCT
taxlaw-8380	317	39	boarding	boarding	NOUN
taxlaw-8380	317	40	and	and	CCONJ
taxlaw-8380	317	41	after	after	ADP
taxlaw-8380	317	42	,	,	PUNCT
taxlaw-8380	317	43	when	when	SCONJ
taxlaw-8380	317	44	employees	employee	NOUN
taxlaw-8380	317	45	periodically	periodically	ADV
taxlaw-8380	317	46	seek	seek	VERB
taxlaw-8380	317	47	to	to	PART
taxlaw-8380	317	48	optimize	optimize	VERB
taxlaw-8380	317	49	their	their	PRON
taxlaw-8380	317	50	withholdings	withholding	NOUN
taxlaw-8380	317	51	due	due	ADP
taxlaw-8380	317	52	to	to	ADP
taxlaw-8380	317	53	family	family	NOUN
taxlaw-8380	317	54	or	or	CCONJ
taxlaw-8380	317	55	employment	employment	NOUN
taxlaw-8380	317	56	status	status	NOUN
taxlaw-8380	317	57	changes	change	NOUN
taxlaw-8380	317	58	.	.	PUNCT
taxlaw-8380	318	1	3	3	X
taxlaw-8380	318	2	.	.	X
taxlaw-8380	318	3	examples	example	NOUN
taxlaw-8380	318	4	of	of	ADP
taxlaw-8380	318	5	the	the	DET
taxlaw-8380	318	6	current	current	ADJ
taxlaw-8380	318	7	system	system	NOUN
taxlaw-8380	318	8	vs.	vs.	ADP
taxlaw-8380	318	9	the	the	DET
taxlaw-8380	318	10	proposed	propose	VERB
taxlaw-8380	318	11	policy	policy	NOUN
taxlaw-8380	318	12	the	the	DET
taxlaw-8380	318	13	following	follow	VERB
taxlaw-8380	318	14	examples	example	NOUN
taxlaw-8380	318	15	illustrate	illustrate	VERB
taxlaw-8380	318	16	the	the	DET
taxlaw-8380	318	17	difference	difference	NOUN
taxlaw-8380	318	18	in	in	ADP
taxlaw-8380	318	19	outcome	outcome	NOUN
taxlaw-8380	318	20	between	between	ADP
taxlaw-8380	318	21	the	the	DET
taxlaw-8380	318	22	current	current	ADJ
taxlaw-8380	318	23	system	system	NOUN
taxlaw-8380	318	24	and	and	CCONJ
taxlaw-8380	318	25	the	the	DET
taxlaw-8380	318	26	proposed	propose	VERB
taxlaw-8380	318	27	policy	policy	NOUN
taxlaw-8380	318	28	of	of	ADP
taxlaw-8380	318	29	withholding	withholding	NOUN
taxlaw-8380	318	30	from	from	ADP
taxlaw-8380	318	31	the	the	DET
taxlaw-8380	318	32	first	first	ADJ
taxlaw-8380	318	33	dollar	dollar	NOUN
taxlaw-8380	318	34	.	.	PUNCT
taxlaw-8380	319	1	these	these	DET
taxlaw-8380	319	2	examples	example	NOUN
taxlaw-8380	319	3	examine	examine	VERB
taxlaw-8380	319	4	single	single	ADJ
taxlaw-8380	319	5	and	and	CCONJ
taxlaw-8380	319	6	head	head	NOUN
taxlaw-8380	319	7	of	of	ADP
taxlaw-8380	319	8	household	household	NOUN
taxlaw-8380	319	9	filers	filer	NOUN
taxlaw-8380	319	10	at	at	ADP
taxlaw-8380	319	11	approximately	approximately	ADV
taxlaw-8380	319	12	the	the	DET
taxlaw-8380	319	13	25th	25th	ADJ
taxlaw-8380	319	14	and	and	CCONJ
taxlaw-8380	319	15	50th	50th	ADJ
taxlaw-8380	319	16	percentiles	percentile	NOUN
taxlaw-8380	319	17	for	for	ADP
taxlaw-8380	319	18	individual	individual	ADJ
taxlaw-8380	319	19	annual	annual	ADJ
taxlaw-8380	319	20	incomes	income	NOUN
taxlaw-8380	319	21	in	in	ADP
taxlaw-8380	319	22	the	the	DET
taxlaw-8380	319	23	u.s	u.s	PROPN
taxlaw-8380	319	24	.	.	PROPN
taxlaw-8380	319	25	2020	2020	NUM
taxlaw-8380	319	26	tax	tax	NOUN
taxlaw-8380	319	27	law	law	NOUN
taxlaw-8380	319	28	(	(	PUNCT
taxlaw-8380	319	29	including	include	VERB
taxlaw-8380	319	30	tax	tax	NOUN
taxlaw-8380	319	31	rates	rate	NOUN
taxlaw-8380	319	32	,	,	PUNCT
taxlaw-8380	319	33	deductions	deduction	NOUN
taxlaw-8380	319	34	,	,	PUNCT
taxlaw-8380	319	35	eitc	eitc	NOUN
taxlaw-8380	319	36	,	,	PUNCT
taxlaw-8380	319	37	and	and	CCONJ
taxlaw-8380	319	38	ctc	ctc	PROPN
taxlaw-8380	319	39	tables	table	NOUN
taxlaw-8380	319	40	)	)	PUNCT
taxlaw-8380	319	41	.	.	PUNCT
taxlaw-8380	320	1	these	these	DET
taxlaw-8380	320	2	examples	example	NOUN
taxlaw-8380	320	3	demonstrate	demonstrate	VERB
taxlaw-8380	320	4	the	the	DET
taxlaw-8380	320	5	policy	policy	NOUN
taxlaw-8380	320	6	’s	’s	PART
taxlaw-8380	320	7	ability	ability	NOUN
taxlaw-8380	320	8	to	to	PART
taxlaw-8380	320	9	prevent	prevent	VERB
taxlaw-8380	320	10	surprise	surprise	NOUN
taxlaw-8380	320	11	tax	tax	NOUN
taxlaw-8380	320	12	bills	bill	NOUN
taxlaw-8380	320	13	due	due	ADJ
taxlaw-8380	320	14	for	for	ADP
taxlaw-8380	320	15	single	single	ADJ
taxlaw-8380	320	16	filers	filer	NOUN
taxlaw-8380	320	17	with	with	ADP
taxlaw-8380	320	18	multiple	multiple	ADJ
taxlaw-8380	320	19	wage	wage	NOUN
taxlaw-8380	320	20	-	-	PUNCT
taxlaw-8380	320	21	income	income	NOUN
taxlaw-8380	320	22	sources	source	NOUN
taxlaw-8380	320	23	and	and	CCONJ
taxlaw-8380	320	24	for	for	ADP
taxlaw-8380	320	25	unmarried	unmarried	ADJ
taxlaw-8380	320	26	adults	adult	NOUN
taxlaw-8380	320	27	with	with	ADP
taxlaw-8380	320	28	dependents	dependent	NOUN
taxlaw-8380	320	29	as	as	SCONJ
taxlaw-8380	320	30	they	they	PRON
taxlaw-8380	320	31	transition	transition	VERB
taxlaw-8380	320	32	out	out	ADP
taxlaw-8380	320	33	of	of	ADP
taxlaw-8380	320	34	preferential	preferential	ADJ
taxlaw-8380	320	35	filing	filing	NOUN
taxlaw-8380	320	36	status	status	NOUN
taxlaw-8380	320	37	(	(	PUNCT
taxlaw-8380	320	38	with	with	ADP
taxlaw-8380	320	39	refundable	refundable	ADJ
taxlaw-8380	320	40	credits	credit	NOUN
taxlaw-8380	320	41	)	)	PUNCT
taxlaw-8380	320	42	to	to	ADP
taxlaw-8380	320	43	single	single	ADJ
taxlaw-8380	320	44	filing	filing	NOUN
taxlaw-8380	320	45	status	status	NOUN
taxlaw-8380	320	46	.	.	PUNCT
taxlaw-8380	321	1	these	these	DET
taxlaw-8380	321	2	examples	example	NOUN
taxlaw-8380	321	3	further	far	ADV
taxlaw-8380	321	4	demonstrate	demonstrate	VERB
taxlaw-8380	321	5	that	that	SCONJ
taxlaw-8380	321	6	this	this	PRON
taxlaw-8380	321	7	remains	remain	VERB
taxlaw-8380	321	8	true	true	ADJ
taxlaw-8380	321	9	at	at	ADP
taxlaw-8380	321	10	both	both	CCONJ
taxlaw-8380	321	11	low	low	ADJ
taxlaw-8380	321	12	and	and	CCONJ
taxlaw-8380	321	13	middle	middle	ADJ
taxlaw-8380	321	14	-	-	PUNCT
taxlaw-8380	321	15	income	income	NOUN
taxlaw-8380	321	16	levels	level	NOUN
taxlaw-8380	321	17	.	.	PUNCT
taxlaw-8380	322	1	a.	a.	PROPN
taxlaw-8380	322	2	single	single	ADJ
taxlaw-8380	322	3	,	,	PUNCT
taxlaw-8380	322	4	low	low	ADJ
taxlaw-8380	322	5	-	-	PUNCT
taxlaw-8380	322	6	income	income	NOUN
taxlaw-8380	322	7	filer	filer	NOUN
taxlaw-8380	322	8	under	under	ADP
taxlaw-8380	322	9	the	the	DET
taxlaw-8380	322	10	current	current	ADJ
taxlaw-8380	322	11	system	system	NOUN
taxlaw-8380	322	12	,	,	PUNCT
taxlaw-8380	322	13	if	if	SCONJ
taxlaw-8380	322	14	a	a	DET
taxlaw-8380	322	15	single	single	ADJ
taxlaw-8380	322	16	taxpayer	taxpayer	NOUN
taxlaw-8380	322	17	(	(	PUNCT
taxlaw-8380	322	18	taxpayer	taxpayer	NOUN
taxlaw-8380	322	19	1	1	NUM
taxlaw-8380	322	20	)	)	PUNCT
taxlaw-8380	322	21	is	be	AUX
taxlaw-8380	322	22	earning	earn	VERB
taxlaw-8380	322	23	$	$	SYM
taxlaw-8380	322	24	1,000	1,000	NUM
taxlaw-8380	322	25	per	per	ADP
taxlaw-8380	322	26	month	month	NOUN
taxlaw-8380	322	27	at	at	ADP
taxlaw-8380	322	28	company	company	PROPN
taxlaw-8380	322	29	a	a	NOUN
taxlaw-8380	322	30	,	,	PUNCT
taxlaw-8380	322	31	their	their	PRON
taxlaw-8380	322	32	projected	project	VERB
taxlaw-8380	322	33	annualized	annualize	VERB
taxlaw-8380	322	34	income	income	NOUN
taxlaw-8380	322	35	is	be	AUX
taxlaw-8380	322	36	$	$	SYM
taxlaw-8380	322	37	12,000	12,000	NUM
taxlaw-8380	322	38	,	,	PUNCT
taxlaw-8380	322	39	below	below	ADP
taxlaw-8380	322	40	the	the	DET
taxlaw-8380	322	41	2020	2020	NUM
taxlaw-8380	322	42	program	program	NOUN
taxlaw-8380	322	43	,	,	PUNCT
taxlaw-8380	322	44	as	as	ADV
taxlaw-8380	322	45	well	well	ADV
taxlaw-8380	322	46	as	as	ADP
taxlaw-8380	322	47	compliance	compliance	NOUN
taxlaw-8380	322	48	issues	issue	NOUN
taxlaw-8380	322	49	,	,	PUNCT
taxlaw-8380	322	50	created	create	VERB
taxlaw-8380	322	51	an	an	DET
taxlaw-8380	322	52	administrative	administrative	ADJ
taxlaw-8380	322	53	burden	burden	NOUN
taxlaw-8380	322	54	,	,	PUNCT
taxlaw-8380	322	55	which	which	PRON
taxlaw-8380	322	56	may	may	AUX
taxlaw-8380	322	57	also	also	ADV
taxlaw-8380	322	58	have	have	AUX
taxlaw-8380	322	59	contributed	contribute	VERB
taxlaw-8380	322	60	to	to	ADP
taxlaw-8380	322	61	its	its	PRON
taxlaw-8380	322	62	low	low	ADJ
taxlaw-8380	322	63	enrollment	enrollment	NOUN
taxlaw-8380	322	64	numbers	number	NOUN
taxlaw-8380	322	65	.	.	PUNCT
taxlaw-8380	323	1	see	see	VERB
taxlaw-8380	323	2	i	i	PRON
taxlaw-8380	323	3	d.	d.	PROPN
taxlaw-8380	323	4	at	at	ADP
taxlaw-8380	323	5	4	4	NUM
taxlaw-8380	323	6	-	-	SYM
taxlaw-8380	323	7	5	5	NUM
taxlaw-8380	323	8	.	.	SYM
taxlaw-8380	323	9	78	78	NUM
taxlaw-8380	323	10	bell	bell	NOUN
taxlaw-8380	323	11	,	,	PUNCT
taxlaw-8380	323	12	supra	supra	PROPN
taxlaw-8380	323	13	note	note	NOUN
taxlaw-8380	323	14	7	7	NUM
taxlaw-8380	323	15	.	.	SYM
taxlaw-8380	323	16	79	79	NUM
taxlaw-8380	323	17	irs	irs	NOUN
taxlaw-8380	323	18	,	,	PUNCT
taxlaw-8380	323	19	topic	topic	NOUN
taxlaw-8380	323	20	no	no	NOUN
taxlaw-8380	323	21	.	.	NOUN
taxlaw-8380	323	22	306	306	NUM
taxlaw-8380	323	23	,	,	PUNCT
taxlaw-8380	323	24	supra	supra	PROPN
taxlaw-8380	323	25	note	note	NOUN
taxlaw-8380	323	26	18	18	NUM
taxlaw-8380	323	27	.	.	SYM
taxlaw-8380	323	28	2	2	NUM
taxlaw-8380	323	29	columbia	columbia	PROPN
taxlaw-8380	323	30	journal	journal	NOUN
taxlaw-8380	323	31	of	of	ADP
taxlaw-8380	323	32	tax	tax	NOUN
taxlaw-8380	323	33	law	law	NOUN
taxlaw-8380	324	1	[	[	X
taxlaw-8380	324	2	vol	vol	NOUN
taxlaw-8380	324	3	.	.	PUNCT
taxlaw-8380	325	1	12:172	12:172	NUM
taxlaw-8380	325	2	standard	standard	ADJ
taxlaw-8380	325	3	deduction	deduction	NOUN
taxlaw-8380	325	4	threshold	threshold	NOUN
taxlaw-8380	325	5	of	of	ADP
taxlaw-8380	325	6	$	$	SYM
taxlaw-8380	325	7	12,400	12,400	NUM
taxlaw-8380	325	8	.	.	PUNCT
taxlaw-8380	326	1	if	if	SCONJ
taxlaw-8380	326	2	that	that	PRON
taxlaw-8380	326	3	is	be	AUX
taxlaw-8380	326	4	their	their	PRON
taxlaw-8380	326	5	only	only	ADJ
taxlaw-8380	326	6	job	job	NOUN
taxlaw-8380	326	7	,	,	PUNCT
taxlaw-8380	326	8	this	this	PRON
taxlaw-8380	326	9	would	would	AUX
taxlaw-8380	326	10	be	be	AUX
taxlaw-8380	326	11	the	the	DET
taxlaw-8380	326	12	correct	correct	ADJ
taxlaw-8380	326	13	withholding	withholding	NOUN
taxlaw-8380	326	14	scheme	scheme	NOUN
taxlaw-8380	326	15	.	.	PUNCT
taxlaw-8380	327	1	however	however	ADV
taxlaw-8380	327	2	,	,	PUNCT
taxlaw-8380	327	3	if	if	SCONJ
taxlaw-8380	327	4	taxpayer	taxpayer	NOUN
taxlaw-8380	327	5	1	1	NUM
taxlaw-8380	327	6	gets	get	VERB
taxlaw-8380	327	7	a	a	DET
taxlaw-8380	327	8	second	second	ADJ
taxlaw-8380	327	9	job	job	NOUN
taxlaw-8380	327	10	at	at	ADP
taxlaw-8380	327	11	company	company	NOUN
taxlaw-8380	327	12	b	b	PROPN
taxlaw-8380	327	13	three	three	NUM
taxlaw-8380	327	14	months	month	NOUN
taxlaw-8380	327	15	into	into	ADP
taxlaw-8380	327	16	the	the	DET
taxlaw-8380	327	17	year	year	NOUN
taxlaw-8380	327	18	,	,	PUNCT
taxlaw-8380	327	19	also	also	ADV
taxlaw-8380	327	20	earning	earn	VERB
taxlaw-8380	327	21	$	$	SYM
taxlaw-8380	327	22	1,000	1,000	NUM
taxlaw-8380	327	23	a	a	DET
taxlaw-8380	327	24	month	month	NOUN
taxlaw-8380	327	25	,	,	PUNCT
taxlaw-8380	327	26	the	the	DET
taxlaw-8380	327	27	taxpayer	taxpayer	NOUN
taxlaw-8380	327	28	has	have	AUX
taxlaw-8380	327	29	just	just	ADV
taxlaw-8380	327	30	added	add	VERB
taxlaw-8380	327	31	$	$	SYM
taxlaw-8380	327	32	9,000	9,000	NUM
taxlaw-8380	327	33	in	in	ADP
taxlaw-8380	327	34	annual	annual	ADJ
taxlaw-8380	327	35	income	income	NOUN
taxlaw-8380	327	36	,	,	PUNCT
taxlaw-8380	327	37	but	but	CCONJ
taxlaw-8380	327	38	no	no	DET
taxlaw-8380	327	39	income	income	NOUN
taxlaw-8380	327	40	tax	tax	NOUN
taxlaw-8380	327	41	is	be	AUX
taxlaw-8380	327	42	withheld	withhold	VERB
taxlaw-8380	327	43	by	by	ADP
taxlaw-8380	327	44	default	default	NOUN
taxlaw-8380	327	45	.	.	PUNCT
taxlaw-8380	328	1	unless	unless	SCONJ
taxlaw-8380	328	2	the	the	DET
taxlaw-8380	328	3	taxpayer	taxpayer	NOUN
taxlaw-8380	328	4	successfully	successfully	ADV
taxlaw-8380	328	5	adjusts	adjust	VERB
taxlaw-8380	328	6	their	their	PRON
taxlaw-8380	328	7	withholdings	withholding	NOUN
taxlaw-8380	328	8	using	use	VERB
taxlaw-8380	328	9	a	a	DET
taxlaw-8380	328	10	w-4	w-4	NOUN
taxlaw-8380	328	11	form	form	NOUN
taxlaw-8380	328	12	,	,	PUNCT
taxlaw-8380	328	13	and	and	CCONJ
taxlaw-8380	328	14	their	their	PRON
taxlaw-8380	328	15	employer	employer	NOUN
taxlaw-8380	328	16	properly	properly	ADV
taxlaw-8380	328	17	adjusts	adjust	VERB
taxlaw-8380	328	18	the	the	DET
taxlaw-8380	328	19	amount	amount	NOUN
taxlaw-8380	328	20	withheld	withhold	VERB
taxlaw-8380	328	21	,	,	PUNCT
taxlaw-8380	328	22	this	this	DET
taxlaw-8380	328	23	taxpayer	taxpayer	NOUN
taxlaw-8380	328	24	with	with	ADP
taxlaw-8380	328	25	just	just	ADV
taxlaw-8380	328	26	$	$	SYM
taxlaw-8380	328	27	21,000	21,000	NUM
taxlaw-8380	328	28	in	in	ADP
taxlaw-8380	328	29	annual	annual	ADJ
taxlaw-8380	328	30	income	income	NOUN
taxlaw-8380	328	31	would	would	AUX
taxlaw-8380	328	32	owe	owe	VERB
taxlaw-8380	328	33	$	$	SYM
taxlaw-8380	328	34	860	860	NUM
taxlaw-8380	328	35	in	in	ADP
taxlaw-8380	328	36	federal	federal	ADJ
taxlaw-8380	328	37	income	income	NOUN
taxlaw-8380	328	38	tax	tax	NOUN
taxlaw-8380	328	39	at	at	ADP
taxlaw-8380	328	40	the	the	DET
taxlaw-8380	328	41	end	end	NOUN
taxlaw-8380	328	42	of	of	ADP
taxlaw-8380	328	43	the	the	DET
taxlaw-8380	328	44	year	year	NOUN
taxlaw-8380	328	45	.	.	PUNCT
taxlaw-8380	329	1	importantly	importantly	ADV
taxlaw-8380	329	2	,	,	PUNCT
taxlaw-8380	329	3	this	this	DET
taxlaw-8380	329	4	tax	tax	NOUN
taxlaw-8380	329	5	balance	balance	NOUN
taxlaw-8380	329	6	owed	owe	VERB
taxlaw-8380	329	7	is	be	AUX
taxlaw-8380	329	8	not	not	PART
taxlaw-8380	329	9	the	the	DET
taxlaw-8380	329	10	result	result	NOUN
taxlaw-8380	329	11	of	of	ADP
taxlaw-8380	329	12	non	non	ADJ
taxlaw-8380	329	13	-	-	NOUN
taxlaw-8380	329	14	compliance	compliance	NOUN
taxlaw-8380	329	15	,	,	PUNCT
taxlaw-8380	329	16	but	but	CCONJ
taxlaw-8380	329	17	simply	simply	ADV
taxlaw-8380	329	18	because	because	SCONJ
taxlaw-8380	329	19	the	the	DET
taxlaw-8380	329	20	current	current	ADJ
taxlaw-8380	329	21	withholding	withholding	NOUN
taxlaw-8380	329	22	scheme	scheme	NOUN
taxlaw-8380	329	23	uses	use	VERB
taxlaw-8380	329	24	a	a	DET
taxlaw-8380	329	25	default	default	NOUN
taxlaw-8380	329	26	rule	rule	NOUN
taxlaw-8380	329	27	of	of	ADP
taxlaw-8380	329	28	a	a	DET
taxlaw-8380	329	29	single	single	ADJ
taxlaw-8380	329	30	employer	employer	NOUN
taxlaw-8380	329	31	.	.	PUNCT
taxlaw-8380	330	1	under	under	ADP
taxlaw-8380	330	2	the	the	DET
taxlaw-8380	330	3	proposed	propose	VERB
taxlaw-8380	330	4	policy	policy	NOUN
taxlaw-8380	330	5	,	,	PUNCT
taxlaw-8380	330	6	company	company	NOUN
taxlaw-8380	330	7	a	a	PRON
taxlaw-8380	330	8	would	would	AUX
taxlaw-8380	330	9	have	have	AUX
taxlaw-8380	330	10	been	be	AUX
taxlaw-8380	330	11	withholding	withhold	VERB
taxlaw-8380	330	12	from	from	ADP
taxlaw-8380	330	13	the	the	DET
taxlaw-8380	330	14	first	first	ADJ
taxlaw-8380	330	15	dollar	dollar	NOUN
taxlaw-8380	330	16	and	and	CCONJ
taxlaw-8380	330	17	$	$	SYM
taxlaw-8380	330	18	1,243	1,243	NUM
taxlaw-8380	330	19	in	in	ADP
taxlaw-8380	330	20	federal	federal	ADJ
taxlaw-8380	330	21	income	income	NOUN
taxlaw-8380	330	22	tax	tax	NOUN
taxlaw-8380	330	23	would	would	AUX
taxlaw-8380	330	24	have	have	AUX
taxlaw-8380	330	25	been	be	AUX
taxlaw-8380	330	26	withheld	withhold	VERB
taxlaw-8380	330	27	.	.	PUNCT
taxlaw-8380	331	1	company	company	NOUN
taxlaw-8380	331	2	b	b	PROPN
taxlaw-8380	331	3	would	would	AUX
taxlaw-8380	331	4	have	have	AUX
taxlaw-8380	331	5	withheld	withhold	VERB
taxlaw-8380	331	6	an	an	DET
taxlaw-8380	331	7	additional	additional	ADJ
taxlaw-8380	331	8	$	$	SYM
taxlaw-8380	331	9	900	900	NUM
taxlaw-8380	331	10	.	.	PUNCT
taxlaw-8380	332	1	taxpayer	taxpayer	NOUN
taxlaw-8380	332	2	1	1	NUM
taxlaw-8380	332	3	still	still	ADV
taxlaw-8380	332	4	pays	pay	VERB
taxlaw-8380	332	5	$	$	SYM
taxlaw-8380	332	6	860	860	NUM
taxlaw-8380	332	7	,	,	PUNCT
taxlaw-8380	332	8	but	but	CCONJ
taxlaw-8380	332	9	under	under	ADP
taxlaw-8380	332	10	this	this	DET
taxlaw-8380	332	11	policy	policy	NOUN
taxlaw-8380	332	12	this	this	PRON
taxlaw-8380	332	13	would	would	AUX
taxlaw-8380	332	14	be	be	AUX
taxlaw-8380	332	15	more	more	ADV
taxlaw-8380	332	16	than	than	ADP
taxlaw-8380	332	17	covered	cover	VERB
taxlaw-8380	332	18	by	by	ADP
taxlaw-8380	332	19	their	their	PRON
taxlaw-8380	332	20	withholdings	withholding	NOUN
taxlaw-8380	332	21	and	and	CCONJ
taxlaw-8380	332	22	they	they	PRON
taxlaw-8380	332	23	would	would	AUX
taxlaw-8380	332	24	be	be	AUX
taxlaw-8380	332	25	entitled	entitle	VERB
taxlaw-8380	332	26	to	to	ADP
taxlaw-8380	332	27	a	a	DET
taxlaw-8380	332	28	$	$	SYM
taxlaw-8380	332	29	1,283	1,283	NUM
taxlaw-8380	332	30	refund	refund	NOUN
taxlaw-8380	332	31	.	.	PUNCT
taxlaw-8380	333	1	while	while	SCONJ
taxlaw-8380	333	2	the	the	DET
taxlaw-8380	333	3	take	take	VERB
taxlaw-8380	333	4	-	-	PUNCT
taxlaw-8380	333	5	home	home	NOUN
taxlaw-8380	333	6	pay	pay	NOUN
taxlaw-8380	333	7	for	for	ADP
taxlaw-8380	333	8	this	this	DET
taxlaw-8380	333	9	taxpayer	taxpayer	NOUN
taxlaw-8380	333	10	is	be	AUX
taxlaw-8380	333	11	reduced	reduce	VERB
taxlaw-8380	333	12	by	by	ADP
taxlaw-8380	333	13	$	$	SYM
taxlaw-8380	333	14	82	82	NUM
taxlaw-8380	333	15	per	per	ADP
taxlaw-8380	333	16	bi	bi	ADJ
taxlaw-8380	333	17	-	-	ADJ
taxlaw-8380	333	18	weekly	weekly	ADJ
taxlaw-8380	333	19	pay	pay	NOUN
taxlaw-8380	333	20	period	period	NOUN
taxlaw-8380	333	21	,	,	PUNCT
taxlaw-8380	333	22	the	the	DET
taxlaw-8380	333	23	taxpayer	taxpayer	NOUN
taxlaw-8380	333	24	no	no	ADV
taxlaw-8380	333	25	longer	long	ADV
taxlaw-8380	333	26	has	have	VERB
taxlaw-8380	333	27	to	to	PART
taxlaw-8380	333	28	worry	worry	VERB
taxlaw-8380	333	29	about	about	ADP
taxlaw-8380	333	30	owing	owe	VERB
taxlaw-8380	333	31	an	an	DET
taxlaw-8380	333	32	indeterminate	indeterminate	ADJ
taxlaw-8380	333	33	amount	amount	NOUN
taxlaw-8380	333	34	of	of	ADP
taxlaw-8380	333	35	money	money	NOUN
taxlaw-8380	333	36	at	at	ADP
taxlaw-8380	333	37	the	the	DET
taxlaw-8380	333	38	end	end	NOUN
taxlaw-8380	333	39	of	of	ADP
taxlaw-8380	333	40	the	the	DET
taxlaw-8380	333	41	year	year	NOUN
taxlaw-8380	333	42	and	and	CCONJ
taxlaw-8380	333	43	will	will	AUX
taxlaw-8380	333	44	receive	receive	VERB
taxlaw-8380	333	45	the	the	DET
taxlaw-8380	333	46	equivalent	equivalent	NOUN
taxlaw-8380	333	47	of	of	ADP
taxlaw-8380	333	48	73	73	NUM
taxlaw-8380	333	49	percent	percent	NOUN
taxlaw-8380	333	50	of	of	ADP
taxlaw-8380	333	51	a	a	DET
taxlaw-8380	333	52	month	month	NOUN
taxlaw-8380	333	53	’s	’s	PART
taxlaw-8380	333	54	salary	salary	NOUN
taxlaw-8380	333	55	in	in	ADP
taxlaw-8380	333	56	a	a	DET
taxlaw-8380	333	57	saved	save	VERB
taxlaw-8380	333	58	,	,	PUNCT
taxlaw-8380	333	59	lump	lump	NOUN
taxlaw-8380	333	60	-	-	PUNCT
taxlaw-8380	333	61	sum	sum	NOUN
taxlaw-8380	333	62	refund	refund	NOUN
taxlaw-8380	333	63	.	.	PUNCT
taxlaw-8380	334	1	2021	2021	NUM
taxlaw-8380	334	2	]	]	PUNCT
taxlaw-8380	334	3	the	the	DET
taxlaw-8380	334	4	case	case	NOUN
taxlaw-8380	334	5	for	for	ADP
taxlaw-8380	334	6	overwithholding	overwithholde	VERB
taxlaw-8380	334	7	federal	federal	ADJ
taxlaw-8380	334	8	income	income	NOUN
taxlaw-8380	334	9	tax	tax	NOUN
taxlaw-8380	334	10	2	2	NUM
taxlaw-8380	334	11	table	table	NOUN
taxlaw-8380	334	12	2	2	NUM
taxlaw-8380	334	13	:	:	PUNCT
taxlaw-8380	334	14	taxpayer	taxpayer	NOUN
taxlaw-8380	334	15	1	1	NUM
taxlaw-8380	334	16	:	:	PUNCT
taxlaw-8380	334	17	single	single	ADJ
taxlaw-8380	334	18	,	,	PUNCT
taxlaw-8380	334	19	low	low	ADJ
taxlaw-8380	334	20	-	-	PUNCT
taxlaw-8380	334	21	income	income	NOUN
taxlaw-8380	334	22	filer.80	filer.80	ADJ
taxlaw-8380	334	23	current	current	ADJ
taxlaw-8380	334	24	system	system	NOUN
taxlaw-8380	334	25	company	company	NOUN
taxlaw-8380	334	26	a	a	DET
taxlaw-8380	334	27	company	company	NOUN
taxlaw-8380	334	28	b	b	PROPN
taxlaw-8380	334	29	total	total	ADJ
taxlaw-8380	334	30	income	income	NOUN
taxlaw-8380	334	31	,	,	PUNCT
taxlaw-8380	334	32	actual	actual	ADJ
taxlaw-8380	334	33	tax	tax	NOUN
taxlaw-8380	334	34	owed	owe	VERB
taxlaw-8380	334	35	salary	salary	NOUN
taxlaw-8380	334	36	$	$	SYM
taxlaw-8380	334	37	12,000	12,000	NUM
taxlaw-8380	334	38	$	$	SYM
taxlaw-8380	334	39	9,000	9,000	NUM
taxlaw-8380	334	40	$	$	SYM
taxlaw-8380	334	41	21,000	21,000	NUM
taxlaw-8380	334	42	standard	standard	ADJ
taxlaw-8380	334	43	deduction	deduction	NOUN
taxlaw-8380	334	44	applied	apply	VERB
taxlaw-8380	334	45	$	$	SYM
taxlaw-8380	334	46	12,400	12,400	NUM
taxlaw-8380	334	47	$	$	SYM
taxlaw-8380	334	48	12,400	12,400	NUM
taxlaw-8380	334	49	$	$	SYM
taxlaw-8380	334	50	12,400	12,400	NUM
taxlaw-8380	334	51	apparent	apparent	ADJ
taxlaw-8380	334	52	taxable	taxable	ADJ
taxlaw-8380	334	53	income	income	NOUN
taxlaw-8380	334	54	$	$	SYM
taxlaw-8380	334	55	$	$	SYM
taxlaw-8380	334	56	$	$	SYM
taxlaw-8380	334	57	8,600	8,600	NUM
taxlaw-8380	334	58	withheld	withhold	VERB
taxlaw-8380	334	59	at	at	ADP
taxlaw-8380	334	60	10	10	NUM
taxlaw-8380	334	61	%	%	NOUN
taxlaw-8380	334	62	$	$	SYM
taxlaw-8380	334	63	$	$	SYM
taxlaw-8380	334	64	$	$	SYM
taxlaw-8380	334	65	860	860	NUM
taxlaw-8380	334	66	total	total	NOUN
taxlaw-8380	334	67	withheld	withhold	VERB
taxlaw-8380	334	68	$	$	SYM
taxlaw-8380	334	69	total	total	NOUN
taxlaw-8380	334	70	owed	owe	VERB
taxlaw-8380	334	71	$	$	SYM
taxlaw-8380	334	72	860	860	NUM
taxlaw-8380	334	73	refund	refund	NOUN
taxlaw-8380	334	74	$	$	SYM
taxlaw-8380	334	75	(	(	PUNCT
taxlaw-8380	334	76	860	860	NUM
taxlaw-8380	334	77	)	)	PUNCT
taxlaw-8380	334	78	%	%	NOUN
taxlaw-8380	334	79	of	of	ADP
taxlaw-8380	334	80	monthly	monthly	ADJ
taxlaw-8380	334	81	earnings	earning	NOUN
taxlaw-8380	334	82	received	receive	VERB
taxlaw-8380	334	83	(	(	PUNCT
taxlaw-8380	334	84	owed	owe	VERB
taxlaw-8380	334	85	)	)	PUNCT
taxlaw-8380	334	86	(	(	PUNCT
taxlaw-8380	334	87	49	49	NUM
taxlaw-8380	334	88	%	%	NOUN
taxlaw-8380	334	89	)	)	PUNCT
taxlaw-8380	334	90	proposed	propose	VERB
taxlaw-8380	334	91	policy	policy	NOUN
taxlaw-8380	334	92	company	company	NOUN
taxlaw-8380	334	93	a	a	DET
taxlaw-8380	334	94	company	company	NOUN
taxlaw-8380	334	95	b	b	PROPN
taxlaw-8380	334	96	total	total	ADJ
taxlaw-8380	334	97	income	income	NOUN
taxlaw-8380	334	98	,	,	PUNCT
taxlaw-8380	334	99	actual	actual	ADJ
taxlaw-8380	334	100	tax	tax	NOUN
taxlaw-8380	334	101	owed	owe	VERB
taxlaw-8380	334	102	salary	salary	NOUN
taxlaw-8380	334	103	$	$	SYM
taxlaw-8380	334	104	12,000	12,000	NUM
taxlaw-8380	334	105	$	$	SYM
taxlaw-8380	334	106	9,000	9,000	NUM
taxlaw-8380	334	107	$	$	SYM
taxlaw-8380	334	108	21,000	21,000	NUM
taxlaw-8380	334	109	standard	standard	ADJ
taxlaw-8380	334	110	deduction	deduction	NOUN
taxlaw-8380	334	111	applied	apply	VERB
taxlaw-8380	334	112	$	$	SYM
taxlaw-8380	334	113	$	$	SYM
taxlaw-8380	334	114	$	$	SYM
taxlaw-8380	334	115	12,400	12,400	NUM
taxlaw-8380	334	116	apparent	apparent	ADJ
taxlaw-8380	334	117	taxable	taxable	ADJ
taxlaw-8380	334	118	income	income	NOUN
taxlaw-8380	334	119	$	$	SYM
taxlaw-8380	334	120	12,000	12,000	NUM
taxlaw-8380	334	121	$	$	SYM
taxlaw-8380	334	122	9,000	9,000	NUM
taxlaw-8380	334	123	$	$	SYM
taxlaw-8380	334	124	8,600	8,600	NUM
taxlaw-8380	334	125	withheld	withhold	VERB
taxlaw-8380	334	126	at	at	ADP
taxlaw-8380	334	127	10	10	NUM
taxlaw-8380	334	128	%	%	NOUN
taxlaw-8380	334	129	$	$	SYM
taxlaw-8380	334	130	988	988	NUM
taxlaw-8380	334	131	$	$	SYM
taxlaw-8380	334	132	900	900	NUM
taxlaw-8380	334	133	$	$	SYM
taxlaw-8380	334	134	860	860	NUM
taxlaw-8380	334	135	withheld	withhold	VERB
taxlaw-8380	334	136	at	at	ADP
taxlaw-8380	334	137	12	12	NUM
taxlaw-8380	334	138	%	%	NOUN
taxlaw-8380	334	139	$	$	SYM
taxlaw-8380	334	140	255	255	NUM
taxlaw-8380	334	141	total	total	NOUN
taxlaw-8380	334	142	withheld	withhold	VERB
taxlaw-8380	334	143	$	$	SYM
taxlaw-8380	334	144	2,143	2,143	NUM
taxlaw-8380	334	145	total	total	NOUN
taxlaw-8380	334	146	owed	owe	VERB
taxlaw-8380	334	147	$	$	SYM
taxlaw-8380	334	148	860	860	NUM
taxlaw-8380	334	149	refund	refund	VERB
taxlaw-8380	334	150	$	$	SYM
taxlaw-8380	334	151	1,283	1,283	NUM
taxlaw-8380	334	152	%	%	NOUN
taxlaw-8380	334	153	of	of	ADP
taxlaw-8380	334	154	monthly	monthly	ADJ
taxlaw-8380	334	155	earnings	earning	NOUN
taxlaw-8380	334	156	received	receive	VERB
taxlaw-8380	334	157	(	(	PUNCT
taxlaw-8380	334	158	owed	owe	VERB
taxlaw-8380	334	159	)	)	PUNCT
taxlaw-8380	334	160	73	73	NUM
taxlaw-8380	334	161	%	%	NOUN
taxlaw-8380	334	162	b.	b.	PROPN
taxlaw-8380	334	163	low	low	ADJ
taxlaw-8380	334	164	-	-	PUNCT
taxlaw-8380	334	165	income	income	NOUN
taxlaw-8380	334	166	filer	filer	NOUN
taxlaw-8380	334	167	with	with	ADP
taxlaw-8380	334	168	one	one	NUM
taxlaw-8380	334	169	dependent	dependent	ADJ
taxlaw-8380	334	170	,	,	PUNCT
taxlaw-8380	334	171	filing	filing	NOUN
taxlaw-8380	334	172	as	as	ADP
taxlaw-8380	334	173	head	head	NOUN
taxlaw-8380	334	174	of	of	ADP
taxlaw-8380	334	175	household	household	NOUN
taxlaw-8380	334	176	taking	take	VERB
taxlaw-8380	334	177	the	the	DET
taxlaw-8380	334	178	same	same	ADJ
taxlaw-8380	334	179	earnings	earning	NOUN
taxlaw-8380	334	180	scenario	scenario	NOUN
taxlaw-8380	334	181	as	as	ADP
taxlaw-8380	334	182	above	above	ADV
taxlaw-8380	334	183	,	,	PUNCT
taxlaw-8380	334	184	but	but	CCONJ
taxlaw-8380	334	185	adding	add	VERB
taxlaw-8380	334	186	an	an	DET
taxlaw-8380	334	187	18	18	NUM
taxlaw-8380	334	188	-	-	PUNCT
taxlaw-8380	334	189	year	year	NOUN
taxlaw-8380	334	190	-	-	PUNCT
taxlaw-8380	334	191	old	old	ADJ
taxlaw-8380	334	192	dependent	dependent	NOUN
taxlaw-8380	334	193	,	,	PUNCT
taxlaw-8380	334	194	the	the	DET
taxlaw-8380	334	195	withholding	withholding	NOUN
taxlaw-8380	334	196	scenario	scenario	NOUN
taxlaw-8380	334	197	becomes	become	VERB
taxlaw-8380	334	198	less	less	ADV
taxlaw-8380	334	199	dire	dire	ADJ
taxlaw-8380	334	200	for	for	ADP
taxlaw-8380	334	201	taxpayer	taxpayer	NOUN
taxlaw-8380	334	202	1a	1a	NOUN
taxlaw-8380	334	203	.	.	PUNCT
taxlaw-8380	335	1	because	because	SCONJ
taxlaw-8380	335	2	of	of	ADP
taxlaw-8380	335	3	a	a	DET
taxlaw-8380	335	4	higher	high	ADJ
taxlaw-8380	335	5	standard	standard	ADJ
taxlaw-8380	335	6	deduction	deduction	NOUN
taxlaw-8380	335	7	of	of	ADP
taxlaw-8380	335	8	$	$	SYM
taxlaw-8380	335	9	18,650	18,650	NUM
taxlaw-8380	335	10	instead	instead	ADV
taxlaw-8380	335	11	of	of	ADP
taxlaw-8380	335	12	$	$	SYM
taxlaw-8380	335	13	12,400	12,400	NUM
taxlaw-8380	335	14	from	from	ADP
taxlaw-8380	335	15	their	their	PRON
taxlaw-8380	335	16	head	head	NOUN
taxlaw-8380	335	17	of	of	ADP
taxlaw-8380	335	18	household	household	NOUN
taxlaw-8380	335	19	filing	filing	NOUN
taxlaw-8380	335	20	status	status	NOUN
taxlaw-8380	335	21	,	,	PUNCT
taxlaw-8380	335	22	this	this	DET
taxlaw-8380	335	23	taxpayer	taxpayer	NOUN
taxlaw-8380	335	24	only	only	ADV
taxlaw-8380	335	25	has	have	VERB
taxlaw-8380	335	26	a	a	DET
taxlaw-8380	335	27	federal	federal	ADJ
taxlaw-8380	335	28	income	income	NOUN
taxlaw-8380	335	29	tax	tax	NOUN
taxlaw-8380	335	30	burden	burden	NOUN
taxlaw-8380	335	31	of	of	ADP
taxlaw-8380	335	32	$	$	SYM
taxlaw-8380	335	33	235	235	NUM
taxlaw-8380	335	34	.	.	PUNCT
taxlaw-8380	336	1	even	even	ADV
taxlaw-8380	336	2	though	though	SCONJ
taxlaw-8380	336	3	under	under	ADP
taxlaw-8380	336	4	the	the	DET
taxlaw-8380	336	5	current	current	ADJ
taxlaw-8380	336	6	scheme	scheme	NOUN
taxlaw-8380	336	7	their	their	PRON
taxlaw-8380	336	8	employer	employer	NOUN
taxlaw-8380	336	9	has	have	AUX
taxlaw-8380	336	10	not	not	PART
taxlaw-8380	336	11	withheld	withhold	VERB
taxlaw-8380	336	12	any	any	DET
taxlaw-8380	336	13	federal	federal	ADJ
taxlaw-8380	336	14	income	income	NOUN
taxlaw-8380	336	15	tax	tax	NOUN
taxlaw-8380	336	16	,	,	PUNCT
taxlaw-8380	336	17	as	as	SCONJ
taxlaw-8380	336	18	it	it	PRON
taxlaw-8380	336	19	did	do	VERB
taxlaw-8380	336	20	with	with	ADP
taxlaw-8380	336	21	taxpayer	taxpayer	NOUN
taxlaw-8380	336	22	1	1	NUM
taxlaw-8380	336	23	,	,	PUNCT
taxlaw-8380	336	24	taxpayer	taxpayer	NOUN
taxlaw-8380	336	25	1a	1a	NOUN
taxlaw-8380	336	26	will	will	AUX
taxlaw-8380	336	27	benefit	benefit	VERB
taxlaw-8380	336	28	from	from	ADP
taxlaw-8380	336	29	the	the	DET
taxlaw-8380	336	30	eitc	eitc	NOUN
taxlaw-8380	336	31	due	due	ADP
taxlaw-8380	336	32	to	to	ADP
taxlaw-8380	336	33	their	their	PRON
taxlaw-8380	336	34	dependent	dependent	NOUN
taxlaw-8380	336	35	and	and	CCONJ
taxlaw-8380	336	36	will	will	AUX
taxlaw-8380	336	37	receive	receive	VERB
taxlaw-8380	336	38	a	a	DET
taxlaw-8380	336	39	refund	refund	ADJ
taxlaw-8380	336	40	80	80	NUM
taxlaw-8380	336	41	assumptions	assumption	NOUN
taxlaw-8380	336	42	:	:	PUNCT
taxlaw-8380	336	43	(	(	PUNCT
taxlaw-8380	336	44	1	1	X
taxlaw-8380	336	45	)	)	PUNCT
taxlaw-8380	336	46	no	no	DET
taxlaw-8380	336	47	w-4	w-4	NOUN
taxlaw-8380	336	48	is	be	AUX
taxlaw-8380	336	49	filed	file	VERB
taxlaw-8380	336	50	:	:	PUNCT
taxlaw-8380	336	51	under	under	ADP
taxlaw-8380	336	52	current	current	ADJ
taxlaw-8380	336	53	policy	policy	NOUN
taxlaw-8380	336	54	,	,	PUNCT
taxlaw-8380	336	55	withholdings	withholding	NOUN
taxlaw-8380	336	56	are	be	AUX
taxlaw-8380	336	57	calculated	calculate	VERB
taxlaw-8380	336	58	assuming	assume	VERB
taxlaw-8380	336	59	the	the	DET
taxlaw-8380	336	60	filer	filer	NOUN
taxlaw-8380	336	61	is	be	AUX
taxlaw-8380	336	62	a	a	DET
taxlaw-8380	336	63	single	single	ADJ
taxlaw-8380	336	64	person	person	NOUN
taxlaw-8380	336	65	with	with	ADP
taxlaw-8380	336	66	no	no	DET
taxlaw-8380	336	67	dependents	dependent	NOUN
taxlaw-8380	336	68	claiming	claim	VERB
taxlaw-8380	336	69	the	the	DET
taxlaw-8380	336	70	standard	standard	ADJ
taxlaw-8380	336	71	deduction	deduction	NOUN
taxlaw-8380	336	72	.	.	PUNCT
taxlaw-8380	337	1	under	under	ADP
taxlaw-8380	337	2	proposed	propose	VERB
taxlaw-8380	337	3	policy	policy	NOUN
taxlaw-8380	337	4	,	,	PUNCT
taxlaw-8380	337	5	withholding	withholding	NOUN
taxlaw-8380	337	6	begins	begin	VERB
taxlaw-8380	337	7	at	at	ADP
taxlaw-8380	337	8	the	the	DET
taxlaw-8380	337	9	first	first	ADJ
taxlaw-8380	337	10	dollar	dollar	NOUN
taxlaw-8380	337	11	.	.	PUNCT
taxlaw-8380	338	1	(	(	PUNCT
taxlaw-8380	338	2	2	2	NUM
taxlaw-8380	338	3	)	)	PUNCT
taxlaw-8380	338	4	only	only	ADV
taxlaw-8380	338	5	the	the	DET
taxlaw-8380	338	6	eitc	eitc	NOUN
taxlaw-8380	338	7	and	and	CCONJ
taxlaw-8380	338	8	the	the	DET
taxlaw-8380	338	9	ctc	ctc	NOUN
taxlaw-8380	338	10	are	be	AUX
taxlaw-8380	338	11	considered	consider	VERB
taxlaw-8380	338	12	.	.	PUNCT
taxlaw-8380	339	1	(	(	PUNCT
taxlaw-8380	339	2	3	3	X
taxlaw-8380	339	3	)	)	PUNCT
taxlaw-8380	339	4	fica	fica	PROPN
taxlaw-8380	339	5	taxes	taxis	NOUN
taxlaw-8380	339	6	are	be	AUX
taxlaw-8380	339	7	not	not	PART
taxlaw-8380	339	8	considered	consider	VERB
taxlaw-8380	339	9	because	because	SCONJ
taxlaw-8380	339	10	they	they	PRON
taxlaw-8380	339	11	are	be	AUX
taxlaw-8380	339	12	subject	subject	ADJ
taxlaw-8380	339	13	to	to	ADP
taxlaw-8380	339	14	separate	separate	ADJ
taxlaw-8380	339	15	mandatory	mandatory	ADJ
taxlaw-8380	339	16	withholding	withholding	NOUN
taxlaw-8380	339	17	schedules	schedule	NOUN
taxlaw-8380	339	18	and	and	CCONJ
taxlaw-8380	339	19	begin	begin	VERB
taxlaw-8380	339	20	at	at	ADP
taxlaw-8380	339	21	the	the	DET
taxlaw-8380	339	22	first	first	ADJ
taxlaw-8380	339	23	dollar	dollar	NOUN
taxlaw-8380	339	24	.	.	PUNCT
taxlaw-8380	340	1	(	(	PUNCT
taxlaw-8380	340	2	4	4	X
taxlaw-8380	340	3	)	)	PUNCT
taxlaw-8380	340	4	total	total	ADJ
taxlaw-8380	340	5	earnings	earning	NOUN
taxlaw-8380	340	6	of	of	ADP
taxlaw-8380	340	7	$	$	SYM
taxlaw-8380	340	8	21,000	21,000	NUM
taxlaw-8380	340	9	was	be	AUX
taxlaw-8380	340	10	selected	select	VERB
taxlaw-8380	340	11	for	for	ADP
taxlaw-8380	340	12	being	be	AUX
taxlaw-8380	340	13	approximately	approximately	ADV
taxlaw-8380	340	14	the	the	DET
taxlaw-8380	340	15	25th	25th	ADJ
taxlaw-8380	340	16	percentile	percentile	NOUN
taxlaw-8380	340	17	of	of	ADP
taxlaw-8380	340	18	individual	individual	ADJ
taxlaw-8380	340	19	annual	annual	ADJ
taxlaw-8380	340	20	earned	earn	VERB
taxlaw-8380	340	21	income	income	NOUN
taxlaw-8380	340	22	in	in	ADP
taxlaw-8380	340	23	the	the	DET
taxlaw-8380	340	24	united	united	PROPN
taxlaw-8380	340	25	states	states	PROPN
taxlaw-8380	340	26	.	.	PUNCT
taxlaw-8380	341	1	2	2	NUM
taxlaw-8380	341	2	columbia	columbia	PROPN
taxlaw-8380	341	3	journal	journal	NOUN
taxlaw-8380	341	4	of	of	ADP
taxlaw-8380	341	5	tax	tax	NOUN
taxlaw-8380	341	6	law	law	NOUN
taxlaw-8380	342	1	[	[	X
taxlaw-8380	342	2	vol	vol	NOUN
taxlaw-8380	342	3	.	.	PUNCT
taxlaw-8380	342	4	12:172	12:172	NUM
taxlaw-8380	342	5	of	of	ADP
taxlaw-8380	342	6	$	$	SYM
taxlaw-8380	342	7	2,972.81	2,972.81	NUM
taxlaw-8380	342	8	under	under	ADP
taxlaw-8380	342	9	the	the	DET
taxlaw-8380	342	10	proposed	propose	VERB
taxlaw-8380	342	11	policy	policy	NOUN
taxlaw-8380	342	12	,	,	PUNCT
taxlaw-8380	342	13	taxpayer	taxpayer	PROPN
taxlaw-8380	342	14	1a	1a	PROPN
taxlaw-8380	342	15	’s	’s	PART
taxlaw-8380	342	16	employer	employer	NOUN
taxlaw-8380	342	17	would	would	AUX
taxlaw-8380	342	18	withhold	withhold	VERB
taxlaw-8380	342	19	from	from	ADP
taxlaw-8380	342	20	the	the	DET
taxlaw-8380	342	21	first	first	ADJ
taxlaw-8380	342	22	dollar	dollar	NOUN
taxlaw-8380	342	23	and	and	CCONJ
taxlaw-8380	342	24	taxpayer	taxpayer	NOUN
taxlaw-8380	342	25	1a	1a	PROPN
taxlaw-8380	342	26	would	would	AUX
taxlaw-8380	342	27	receive	receive	VERB
taxlaw-8380	342	28	a	a	DET
taxlaw-8380	342	29	refund	refund	NOUN
taxlaw-8380	342	30	of	of	ADP
taxlaw-8380	342	31	$	$	SYM
taxlaw-8380	342	32	5,115	5,115	NUM
taxlaw-8380	342	33	.	.	PUNCT
taxlaw-8380	343	1	take	take	VERB
taxlaw-8380	343	2	-	-	PUNCT
taxlaw-8380	343	3	home	home	NOUN
taxlaw-8380	343	4	pay	pay	NOUN
taxlaw-8380	343	5	for	for	ADP
taxlaw-8380	343	6	this	this	DET
taxlaw-8380	343	7	taxpayer	taxpayer	NOUN
taxlaw-8380	343	8	would	would	AUX
taxlaw-8380	343	9	have	have	AUX
taxlaw-8380	343	10	decreased	decrease	VERB
taxlaw-8380	343	11	by	by	ADP
taxlaw-8380	343	12	the	the	DET
taxlaw-8380	343	13	same	same	ADJ
taxlaw-8380	343	14	$	$	SYM
taxlaw-8380	343	15	82	82	NUM
taxlaw-8380	343	16	per	per	ADP
taxlaw-8380	343	17	week	week	NOUN
taxlaw-8380	343	18	as	as	ADP
taxlaw-8380	343	19	for	for	ADP
taxlaw-8380	343	20	taxpayer	taxpayer	NOUN
taxlaw-8380	343	21	1	1	NUM
taxlaw-8380	343	22	,	,	PUNCT
taxlaw-8380	343	23	but	but	CCONJ
taxlaw-8380	343	24	the	the	DET
taxlaw-8380	343	25	refund	refund	NOUN
taxlaw-8380	343	26	amount	amount	NOUN
taxlaw-8380	343	27	would	would	AUX
taxlaw-8380	343	28	have	have	AUX
taxlaw-8380	343	29	increased	increase	VERB
taxlaw-8380	343	30	from	from	ADP
taxlaw-8380	343	31	170	170	NUM
taxlaw-8380	343	32	percent	percent	NOUN
taxlaw-8380	343	33	of	of	ADP
taxlaw-8380	343	34	a	a	DET
taxlaw-8380	343	35	month	month	NOUN
taxlaw-8380	343	36	’s	’s	PART
taxlaw-8380	343	37	salary	salary	NOUN
taxlaw-8380	343	38	to	to	ADP
taxlaw-8380	343	39	292	292	NUM
taxlaw-8380	343	40	percent	percent	NOUN
taxlaw-8380	343	41	.	.	PUNCT
taxlaw-8380	344	1	while	while	SCONJ
taxlaw-8380	344	2	this	this	DET
taxlaw-8380	344	3	policy	policy	NOUN
taxlaw-8380	344	4	may	may	AUX
taxlaw-8380	344	5	seem	seem	VERB
taxlaw-8380	344	6	unnecessary	unnecessary	ADJ
taxlaw-8380	344	7	for	for	ADP
taxlaw-8380	344	8	taxpayer	taxpayer	NOUN
taxlaw-8380	344	9	1a	1a	NOUN
taxlaw-8380	344	10	,	,	PUNCT
taxlaw-8380	344	11	it	it	PRON
taxlaw-8380	344	12	is	be	AUX
taxlaw-8380	344	13	designed	design	VERB
taxlaw-8380	344	14	not	not	PART
taxlaw-8380	344	15	for	for	ADP
taxlaw-8380	344	16	this	this	DET
taxlaw-8380	344	17	tax	tax	NOUN
taxlaw-8380	344	18	year	year	NOUN
taxlaw-8380	344	19	,	,	PUNCT
taxlaw-8380	344	20	but	but	CCONJ
taxlaw-8380	344	21	for	for	ADP
taxlaw-8380	344	22	the	the	DET
taxlaw-8380	344	23	one	one	NUM
taxlaw-8380	344	24	following	following	NOUN
taxlaw-8380	344	25	.	.	PUNCT
taxlaw-8380	345	1	in	in	ADP
taxlaw-8380	345	2	the	the	DET
taxlaw-8380	345	3	following	following	ADJ
taxlaw-8380	345	4	year	year	NOUN
taxlaw-8380	345	5	,	,	PUNCT
taxlaw-8380	345	6	taxpayer	taxpayer	PROPN
taxlaw-8380	345	7	1a	1a	PROPN
taxlaw-8380	345	8	’s	’s	PART
taxlaw-8380	345	9	dependent	dependent	ADJ
taxlaw-8380	345	10	ages	age	NOUN
taxlaw-8380	345	11	out	out	ADP
taxlaw-8380	345	12	of	of	ADP
taxlaw-8380	345	13	dependent	dependent	ADJ
taxlaw-8380	345	14	eligibility	eligibility	NOUN
taxlaw-8380	345	15	for	for	ADP
taxlaw-8380	345	16	the	the	DET
taxlaw-8380	345	17	purposes	purpose	NOUN
taxlaw-8380	345	18	of	of	ADP
taxlaw-8380	345	19	the	the	DET
taxlaw-8380	345	20	eitc	eitc	NOUN
taxlaw-8380	345	21	and	and	CCONJ
taxlaw-8380	345	22	taxpayer	taxpayer	NOUN
taxlaw-8380	345	23	1a	1a	NOUN
taxlaw-8380	345	24	suddenly	suddenly	ADV
taxlaw-8380	345	25	finds	find	VERB
taxlaw-8380	345	26	themselves	themselves	PRON
taxlaw-8380	345	27	in	in	ADP
taxlaw-8380	345	28	the	the	DET
taxlaw-8380	345	29	same	same	ADJ
taxlaw-8380	345	30	tax	tax	NOUN
taxlaw-8380	345	31	situation	situation	NOUN
taxlaw-8380	345	32	as	as	ADP
taxlaw-8380	345	33	taxpayer	taxpayer	NOUN
taxlaw-8380	345	34	1	1	NUM
taxlaw-8380	345	35	in	in	ADP
taxlaw-8380	345	36	table	table	NOUN
taxlaw-8380	345	37	2	2	NUM
taxlaw-8380	345	38	above	above	ADV
taxlaw-8380	345	39	.	.	PUNCT
taxlaw-8380	346	1	under	under	ADP
taxlaw-8380	346	2	the	the	DET
taxlaw-8380	346	3	current	current	ADJ
taxlaw-8380	346	4	system	system	NOUN
taxlaw-8380	346	5	,	,	PUNCT
taxlaw-8380	346	6	the	the	DET
taxlaw-8380	346	7	refund	refund	NOUN
taxlaw-8380	346	8	for	for	ADP
taxlaw-8380	346	9	this	this	DET
taxlaw-8380	346	10	taxpayer	taxpayer	NOUN
taxlaw-8380	346	11	would	would	AUX
taxlaw-8380	346	12	turn	turn	VERB
taxlaw-8380	346	13	into	into	ADP
taxlaw-8380	346	14	an	an	DET
taxlaw-8380	346	15	amount	amount	NOUN
taxlaw-8380	346	16	owed	owe	VERB
taxlaw-8380	346	17	:	:	PUNCT
taxlaw-8380	346	18	as	as	SCONJ
taxlaw-8380	346	19	noted	note	VERB
taxlaw-8380	346	20	above	above	ADV
taxlaw-8380	346	21	,	,	PUNCT
taxlaw-8380	346	22	taxpayer	taxpayer	NOUN
taxlaw-8380	346	23	1a	1a	PROPN
taxlaw-8380	346	24	receives	receive	VERB
taxlaw-8380	346	25	$	$	SYM
taxlaw-8380	346	26	2,972	2,972	NUM
taxlaw-8380	346	27	when	when	SCONJ
taxlaw-8380	346	28	their	their	PRON
taxlaw-8380	346	29	dependent	dependent	ADJ
taxlaw-8380	346	30	is	be	AUX
taxlaw-8380	346	31	18	18	NUM
taxlaw-8380	346	32	,	,	PUNCT
taxlaw-8380	346	33	but	but	CCONJ
taxlaw-8380	346	34	owes	owe	VERB
taxlaw-8380	346	35	a	a	DET
taxlaw-8380	346	36	$	$	SYM
taxlaw-8380	346	37	860	860	NUM
taxlaw-8380	346	38	tax	tax	NOUN
taxlaw-8380	346	39	the	the	DET
taxlaw-8380	346	40	following	following	ADJ
taxlaw-8380	346	41	year	year	NOUN
taxlaw-8380	346	42	when	when	SCONJ
taxlaw-8380	346	43	that	that	DET
taxlaw-8380	346	44	dependent	dependent	ADJ
taxlaw-8380	346	45	turns	turn	VERB
taxlaw-8380	346	46	19	19	NUM
taxlaw-8380	346	47	.	.	PUNCT
taxlaw-8380	347	1	taxpayer	taxpayer	PROPN
taxlaw-8380	347	2	1a	1a	PROPN
taxlaw-8380	347	3	’s	’s	PART
taxlaw-8380	347	4	earnings	earning	NOUN
taxlaw-8380	347	5	are	be	AUX
taxlaw-8380	347	6	unchanged	unchanged	ADJ
taxlaw-8380	347	7	.	.	PUNCT
taxlaw-8380	348	1	the	the	DET
taxlaw-8380	348	2	simple	simple	ADJ
taxlaw-8380	348	3	loss	loss	NOUN
taxlaw-8380	348	4	of	of	ADP
taxlaw-8380	348	5	preferential	preferential	ADJ
taxlaw-8380	348	6	filing	filing	NOUN
taxlaw-8380	348	7	status	status	NOUN
taxlaw-8380	348	8	(	(	PUNCT
taxlaw-8380	348	9	head	head	NOUN
taxlaw-8380	348	10	of	of	ADP
taxlaw-8380	348	11	household	household	NOUN
taxlaw-8380	348	12	)	)	PUNCT
taxlaw-8380	348	13	and	and	CCONJ
taxlaw-8380	348	14	the	the	DET
taxlaw-8380	348	15	dependent	dependent	NOUN
taxlaw-8380	348	16	’s	’s	PART
taxlaw-8380	348	17	aging	age	VERB
taxlaw-8380	348	18	out	out	ADP
taxlaw-8380	348	19	of	of	ADP
taxlaw-8380	348	20	eitc	eitc	NOUN
taxlaw-8380	348	21	qualification	qualification	NOUN
taxlaw-8380	348	22	effects	effect	NOUN
taxlaw-8380	348	23	a	a	DET
taxlaw-8380	348	24	dramatic	dramatic	ADJ
taxlaw-8380	348	25	change	change	NOUN
taxlaw-8380	348	26	in	in	ADP
taxlaw-8380	348	27	tax	tax	NOUN
taxlaw-8380	348	28	circumstance	circumstance	NOUN
taxlaw-8380	348	29	.	.	PUNCT
taxlaw-8380	349	1	under	under	ADP
taxlaw-8380	349	2	the	the	DET
taxlaw-8380	349	3	proposed	propose	VERB
taxlaw-8380	349	4	policy	policy	NOUN
taxlaw-8380	349	5	,	,	PUNCT
taxlaw-8380	349	6	taxpayer	taxpayer	NOUN
taxlaw-8380	349	7	1a	1a	NOUN
taxlaw-8380	349	8	would	would	AUX
taxlaw-8380	349	9	still	still	ADV
taxlaw-8380	349	10	see	see	VERB
taxlaw-8380	349	11	a	a	DET
taxlaw-8380	349	12	dramatic	dramatic	ADJ
taxlaw-8380	349	13	decline	decline	NOUN
taxlaw-8380	349	14	in	in	ADP
taxlaw-8380	349	15	their	their	PRON
taxlaw-8380	349	16	refund	refund	NOUN
taxlaw-8380	349	17	—	—	PUNCT
taxlaw-8380	349	18	from	from	ADP
taxlaw-8380	349	19	$	$	SYM
taxlaw-8380	349	20	5,115	5,115	NUM
taxlaw-8380	349	21	to	to	PART
taxlaw-8380	349	22	$	$	SYM
taxlaw-8380	349	23	1,283	1,283	NUM
taxlaw-8380	349	24	—	—	PUNCT
taxlaw-8380	349	25	but	but	CCONJ
taxlaw-8380	349	26	unlike	unlike	ADP
taxlaw-8380	349	27	the	the	DET
taxlaw-8380	349	28	current	current	ADJ
taxlaw-8380	349	29	system	system	NOUN
taxlaw-8380	349	30	,	,	PUNCT
taxlaw-8380	349	31	taxpayer	taxpayer	NOUN
taxlaw-8380	349	32	1a	1a	PROPN
taxlaw-8380	349	33	would	would	AUX
taxlaw-8380	349	34	no	no	ADV
taxlaw-8380	349	35	longer	long	ADV
taxlaw-8380	349	36	be	be	AUX
taxlaw-8380	349	37	pushed	push	VERB
taxlaw-8380	349	38	into	into	ADP
taxlaw-8380	349	39	a	a	DET
taxlaw-8380	349	40	surprise	surprise	NOUN
taxlaw-8380	349	41	tax	tax	NOUN
taxlaw-8380	349	42	bill	bill	NOUN
taxlaw-8380	349	43	due	due	ADJ
taxlaw-8380	349	44	from	from	ADP
taxlaw-8380	349	45	one	one	NUM
taxlaw-8380	349	46	year	year	NOUN
taxlaw-8380	349	47	to	to	ADP
taxlaw-8380	349	48	the	the	DET
taxlaw-8380	349	49	next	next	ADJ
taxlaw-8380	349	50	.	.	PUNCT
taxlaw-8380	350	1	while	while	SCONJ
taxlaw-8380	350	2	the	the	DET
taxlaw-8380	350	3	taxpayer	taxpayer	NOUN
taxlaw-8380	350	4	may	may	AUX
taxlaw-8380	350	5	not	not	PART
taxlaw-8380	350	6	benefit	benefit	VERB
taxlaw-8380	350	7	in	in	ADP
taxlaw-8380	350	8	that	that	DET
taxlaw-8380	350	9	year	year	NOUN
taxlaw-8380	350	10	from	from	ADP
taxlaw-8380	350	11	the	the	DET
taxlaw-8380	350	12	forced	force	VERB
taxlaw-8380	350	13	savings	saving	NOUN
taxlaw-8380	350	14	aspect	aspect	NOUN
taxlaw-8380	350	15	of	of	ADP
taxlaw-8380	350	16	the	the	DET
taxlaw-8380	350	17	policy	policy	NOUN
taxlaw-8380	350	18	as	as	ADP
taxlaw-8380	350	19	in	in	ADP
taxlaw-8380	350	20	prior	prior	ADJ
taxlaw-8380	350	21	years	year	NOUN
taxlaw-8380	350	22	,	,	PUNCT
taxlaw-8380	350	23	the	the	DET
taxlaw-8380	350	24	taxpayer	taxpayer	NOUN
taxlaw-8380	350	25	also	also	ADV
taxlaw-8380	350	26	has	have	AUX
taxlaw-8380	350	27	not	not	PART
taxlaw-8380	350	28	been	be	AUX
taxlaw-8380	350	29	pushed	push	VERB
taxlaw-8380	350	30	into	into	ADP
taxlaw-8380	350	31	the	the	DET
taxlaw-8380	350	32	more	more	ADV
taxlaw-8380	350	33	problematic	problematic	ADJ
taxlaw-8380	350	34	scenario	scenario	NOUN
taxlaw-8380	350	35	of	of	ADP
taxlaw-8380	350	36	owing	owe	VERB
taxlaw-8380	350	37	the	the	DET
taxlaw-8380	350	38	equivalent	equivalent	NOUN
taxlaw-8380	350	39	of	of	ADP
taxlaw-8380	350	40	a	a	DET
taxlaw-8380	350	41	half	half	ADJ
taxlaw-8380	350	42	month	month	NOUN
taxlaw-8380	350	43	’s	’s	PART
taxlaw-8380	350	44	salary	salary	NOUN
taxlaw-8380	350	45	instead	instead	ADV
taxlaw-8380	350	46	of	of	ADP
taxlaw-8380	350	47	receiving	receive	VERB
taxlaw-8380	350	48	nearly	nearly	ADV
taxlaw-8380	350	49	two	two	NUM
taxlaw-8380	350	50	-	-	PUNCT
taxlaw-8380	350	51	month	month	NOUN
taxlaw-8380	350	52	’s	’s	PART
taxlaw-8380	350	53	salary	salary	NOUN
taxlaw-8380	350	54	as	as	SCONJ
taxlaw-8380	350	55	they	they	PRON
taxlaw-8380	350	56	might	might	AUX
taxlaw-8380	350	57	have	have	AUX
taxlaw-8380	350	58	expected	expect	VERB
taxlaw-8380	350	59	.	.	PUNCT
taxlaw-8380	351	1	81	81	NUM
taxlaw-8380	351	2	this	this	DET
taxlaw-8380	351	3	amount	amount	NOUN
taxlaw-8380	351	4	could	could	AUX
taxlaw-8380	351	5	be	be	AUX
taxlaw-8380	351	6	higher	high	ADJ
taxlaw-8380	351	7	if	if	SCONJ
taxlaw-8380	351	8	the	the	DET
taxlaw-8380	351	9	dependent	dependent	ADJ
taxlaw-8380	351	10	is	be	AUX
taxlaw-8380	351	11	under	under	ADP
taxlaw-8380	351	12	age	age	NOUN
taxlaw-8380	351	13	17	17	NUM
taxlaw-8380	351	14	and	and	CCONJ
taxlaw-8380	351	15	therefore	therefore	ADV
taxlaw-8380	351	16	qualifies	qualify	VERB
taxlaw-8380	351	17	the	the	DET
taxlaw-8380	351	18	taxpayer	taxpayer	NOUN
taxlaw-8380	351	19	for	for	ADP
taxlaw-8380	351	20	the	the	DET
taxlaw-8380	351	21	ctc	ctc	NOUN
taxlaw-8380	351	22	too	too	ADV
taxlaw-8380	351	23	,	,	PUNCT
taxlaw-8380	351	24	but	but	CCONJ
taxlaw-8380	351	25	for	for	ADP
taxlaw-8380	351	26	this	this	DET
taxlaw-8380	351	27	example	example	NOUN
taxlaw-8380	351	28	,	,	PUNCT
taxlaw-8380	351	29	we	we	PRON
taxlaw-8380	351	30	will	will	AUX
taxlaw-8380	351	31	assume	assume	VERB
taxlaw-8380	351	32	the	the	DET
taxlaw-8380	351	33	dependent	dependent	ADJ
taxlaw-8380	351	34	is	be	AUX
taxlaw-8380	351	35	age	age	NOUN
taxlaw-8380	351	36	18	18	NUM
taxlaw-8380	351	37	and	and	CCONJ
taxlaw-8380	351	38	thus	thus	ADV
taxlaw-8380	351	39	only	only	ADV
taxlaw-8380	351	40	makes	make	VERB
taxlaw-8380	351	41	the	the	DET
taxlaw-8380	351	42	taxpayer	taxpayer	NOUN
taxlaw-8380	351	43	eligible	eligible	ADJ
taxlaw-8380	351	44	for	for	ADP
taxlaw-8380	351	45	the	the	DET
taxlaw-8380	351	46	eitc	eitc	NOUN
taxlaw-8380	351	47	.	.	PUNCT
taxlaw-8380	352	1	2021	2021	NUM
taxlaw-8380	352	2	]	]	PUNCT
taxlaw-8380	352	3	the	the	DET
taxlaw-8380	352	4	case	case	NOUN
taxlaw-8380	352	5	for	for	ADP
taxlaw-8380	352	6	overwithholding	overwithholde	VERB
taxlaw-8380	352	7	federal	federal	ADJ
taxlaw-8380	352	8	income	income	NOUN
taxlaw-8380	352	9	tax	tax	NOUN
taxlaw-8380	352	10	2	2	NUM
taxlaw-8380	352	11	table	table	NOUN
taxlaw-8380	352	12	3	3	NUM
taxlaw-8380	352	13	:	:	PUNCT
taxlaw-8380	352	14	taxpayer	taxpayer	NOUN
taxlaw-8380	352	15	1a	1a	NOUN
taxlaw-8380	352	16	:	:	PUNCT
taxlaw-8380	352	17	low	low	ADJ
taxlaw-8380	352	18	-	-	PUNCT
taxlaw-8380	352	19	income	income	NOUN
taxlaw-8380	352	20	filer	filer	NOUN
taxlaw-8380	352	21	with	with	ADP
taxlaw-8380	352	22	one	one	NUM
taxlaw-8380	352	23	dependent	dependent	ADJ
taxlaw-8380	352	24	,	,	PUNCT
taxlaw-8380	352	25	filing	filing	NOUN
taxlaw-8380	352	26	as	as	ADP
taxlaw-8380	352	27	head	head	NOUN
taxlaw-8380	352	28	of	of	ADP
taxlaw-8380	352	29	household.82	household.82	ADJ
taxlaw-8380	352	30	current	current	ADJ
taxlaw-8380	352	31	system	system	NOUN
taxlaw-8380	352	32	company	company	NOUN
taxlaw-8380	352	33	a	a	DET
taxlaw-8380	352	34	company	company	NOUN
taxlaw-8380	352	35	b	b	PROPN
taxlaw-8380	352	36	total	total	ADJ
taxlaw-8380	352	37	income	income	NOUN
taxlaw-8380	352	38	,	,	PUNCT
taxlaw-8380	352	39	actual	actual	ADJ
taxlaw-8380	352	40	tax	tax	NOUN
taxlaw-8380	352	41	owed	owe	VERB
taxlaw-8380	352	42	salary	salary	NOUN
taxlaw-8380	352	43	$	$	SYM
taxlaw-8380	352	44	12,000	12,000	NUM
taxlaw-8380	352	45	$	$	SYM
taxlaw-8380	352	46	9,000	9,000	NUM
taxlaw-8380	352	47	$	$	SYM
taxlaw-8380	352	48	21,000	21,000	NUM
taxlaw-8380	352	49	standard	standard	ADJ
taxlaw-8380	352	50	deduction	deduction	NOUN
taxlaw-8380	352	51	applied	apply	VERB
taxlaw-8380	352	52	$	$	SYM
taxlaw-8380	352	53	12,400	12,400	NUM
taxlaw-8380	352	54	$	$	SYM
taxlaw-8380	352	55	12,400	12,400	NUM
taxlaw-8380	352	56	$	$	SYM
taxlaw-8380	352	57	18,650	18,650	NUM
taxlaw-8380	352	58	apparent	apparent	ADJ
taxlaw-8380	352	59	taxable	taxable	ADJ
taxlaw-8380	352	60	income	income	NOUN
taxlaw-8380	352	61	$	$	SYM
taxlaw-8380	352	62	$	$	SYM
taxlaw-8380	352	63	$	$	SYM
taxlaw-8380	352	64	2,350	2,350	NUM
taxlaw-8380	352	65	withheld	withhold	VERB
taxlaw-8380	352	66	at	at	ADP
taxlaw-8380	352	67	10	10	NUM
taxlaw-8380	352	68	%	%	NOUN
taxlaw-8380	352	69	$	$	SYM
taxlaw-8380	352	70	$	$	SYM
taxlaw-8380	352	71	$	$	SYM
taxlaw-8380	352	72	235	235	NUM
taxlaw-8380	352	73	total	total	NOUN
taxlaw-8380	352	74	withheld	withhold	VERB
taxlaw-8380	352	75	$	$	SYM
taxlaw-8380	352	76	eitc	eitc	NOUN
taxlaw-8380	352	77	applied	apply	VERB
taxlaw-8380	352	78	$	$	SYM
taxlaw-8380	352	79	3,207	3,207	NUM
taxlaw-8380	352	80	total	total	NOUN
taxlaw-8380	352	81	owed	owe	VERB
taxlaw-8380	352	82	$	$	SYM
taxlaw-8380	352	83	235	235	NUM
taxlaw-8380	352	84	refund	refund	NOUN
taxlaw-8380	352	85	$	$	SYM
taxlaw-8380	352	86	2,972	2,972	NUM
taxlaw-8380	352	87	%	%	NOUN
taxlaw-8380	352	88	of	of	ADP
taxlaw-8380	352	89	monthly	monthly	ADJ
taxlaw-8380	352	90	earnings	earning	NOUN
taxlaw-8380	352	91	received	receive	VERB
taxlaw-8380	352	92	(	(	PUNCT
taxlaw-8380	352	93	owed	owe	VERB
taxlaw-8380	352	94	)	)	PUNCT
taxlaw-8380	352	95	170	170	NUM
taxlaw-8380	352	96	%	%	NOUN
taxlaw-8380	352	97	proposed	propose	VERB
taxlaw-8380	352	98	policy	policy	NOUN
taxlaw-8380	352	99	company	company	NOUN
taxlaw-8380	352	100	a	a	DET
taxlaw-8380	352	101	company	company	NOUN
taxlaw-8380	352	102	b	b	PROPN
taxlaw-8380	352	103	total	total	ADJ
taxlaw-8380	352	104	income	income	NOUN
taxlaw-8380	352	105	,	,	PUNCT
taxlaw-8380	352	106	actual	actual	ADJ
taxlaw-8380	352	107	tax	tax	NOUN
taxlaw-8380	352	108	owed	owe	VERB
taxlaw-8380	352	109	salary	salary	NOUN
taxlaw-8380	352	110	$	$	SYM
taxlaw-8380	352	111	12,000	12,000	NUM
taxlaw-8380	352	112	$	$	SYM
taxlaw-8380	352	113	9,000	9,000	NUM
taxlaw-8380	352	114	$	$	SYM
taxlaw-8380	352	115	21,000	21,000	NUM
taxlaw-8380	352	116	standard	standard	ADJ
taxlaw-8380	352	117	deduction	deduction	NOUN
taxlaw-8380	352	118	applied	apply	VERB
taxlaw-8380	352	119	$	$	SYM
taxlaw-8380	352	120	$	$	SYM
taxlaw-8380	352	121	$	$	SYM
taxlaw-8380	352	122	18,650	18,650	NUM
taxlaw-8380	352	123	apparent	apparent	ADJ
taxlaw-8380	352	124	taxable	taxable	ADJ
taxlaw-8380	352	125	income	income	NOUN
taxlaw-8380	352	126	$	$	SYM
taxlaw-8380	352	127	12,000	12,000	NUM
taxlaw-8380	352	128	$	$	SYM
taxlaw-8380	352	129	9,000	9,000	NUM
taxlaw-8380	352	130	$	$	SYM
taxlaw-8380	352	131	2,350	2,350	NUM
taxlaw-8380	352	132	withheld	withhold	VERB
taxlaw-8380	352	133	at	at	ADP
taxlaw-8380	352	134	10	10	NUM
taxlaw-8380	352	135	%	%	NOUN
taxlaw-8380	352	136	$	$	SYM
taxlaw-8380	352	137	988	988	NUM
taxlaw-8380	352	138	$	$	SYM
taxlaw-8380	352	139	900	900	NUM
taxlaw-8380	352	140	$	$	SYM
taxlaw-8380	352	141	235	235	NUM
taxlaw-8380	352	142	withheld	withhold	VERB
taxlaw-8380	352	143	at	at	ADP
taxlaw-8380	352	144	12	12	NUM
taxlaw-8380	352	145	%	%	NOUN
taxlaw-8380	352	146	$	$	SYM
taxlaw-8380	352	147	255	255	NUM
taxlaw-8380	352	148	total	total	NOUN
taxlaw-8380	352	149	withheld	withhold	VERB
taxlaw-8380	352	150	$	$	SYM
taxlaw-8380	352	151	2,143	2,143	NUM
taxlaw-8380	352	152	eitc	eitc	NOUN
taxlaw-8380	352	153	applied	apply	VERB
taxlaw-8380	352	154	$	$	SYM
taxlaw-8380	352	155	3,207	3,207	NUM
taxlaw-8380	352	156	total	total	NOUN
taxlaw-8380	352	157	owed	owe	VERB
taxlaw-8380	352	158	$	$	SYM
taxlaw-8380	352	159	235	235	NUM
taxlaw-8380	352	160	refund	refund	NOUN
taxlaw-8380	352	161	$	$	SYM
taxlaw-8380	352	162	5,115	5,115	NUM
taxlaw-8380	352	163	%	%	NOUN
taxlaw-8380	352	164	of	of	ADP
taxlaw-8380	352	165	monthly	monthly	ADJ
taxlaw-8380	352	166	earnings	earning	NOUN
taxlaw-8380	352	167	received	receive	VERB
taxlaw-8380	352	168	(	(	PUNCT
taxlaw-8380	352	169	owed	owe	VERB
taxlaw-8380	352	170	)	)	PUNCT
taxlaw-8380	352	171	292	292	NUM
taxlaw-8380	352	172	%	%	NOUN
taxlaw-8380	352	173	c.	c.	PROPN
taxlaw-8380	352	174	single	single	ADJ
taxlaw-8380	352	175	,	,	PUNCT
taxlaw-8380	352	176	medium	medium	ADJ
taxlaw-8380	352	177	-	-	PUNCT
taxlaw-8380	352	178	income	income	NOUN
taxlaw-8380	352	179	filer	filer	NOUN
taxlaw-8380	352	180	this	this	DET
taxlaw-8380	352	181	policy	policy	NOUN
taxlaw-8380	352	182	has	have	VERB
taxlaw-8380	352	183	similar	similar	ADJ
taxlaw-8380	352	184	effects	effect	NOUN
taxlaw-8380	352	185	for	for	ADP
taxlaw-8380	352	186	medium	medium	ADJ
taxlaw-8380	352	187	-	-	PUNCT
taxlaw-8380	352	188	income	income	NOUN
taxlaw-8380	352	189	filers	filer	NOUN
taxlaw-8380	352	190	as	as	ADV
taxlaw-8380	352	191	well	well	ADV
taxlaw-8380	352	192	.	.	PUNCT
taxlaw-8380	353	1	taxpayer	taxpayer	NOUN
taxlaw-8380	353	2	2	2	NUM
taxlaw-8380	353	3	has	have	VERB
taxlaw-8380	353	4	two	two	NUM
taxlaw-8380	353	5	jobs	job	NOUN
taxlaw-8380	353	6	at	at	ADP
taxlaw-8380	353	7	company	company	NOUN
taxlaw-8380	353	8	a	a	PRON
taxlaw-8380	353	9	and	and	CCONJ
taxlaw-8380	353	10	company	company	NOUN
taxlaw-8380	353	11	b	b	NOUN
taxlaw-8380	353	12	,	,	PUNCT
taxlaw-8380	353	13	each	each	PRON
taxlaw-8380	353	14	paying	pay	VERB
taxlaw-8380	353	15	$	$	SYM
taxlaw-8380	353	16	20,000	20,000	NUM
taxlaw-8380	353	17	annually	annually	ADV
taxlaw-8380	353	18	,	,	PUNCT
taxlaw-8380	353	19	for	for	ADP
taxlaw-8380	353	20	a	a	DET
taxlaw-8380	353	21	total	total	ADJ
taxlaw-8380	353	22	annual	annual	ADJ
taxlaw-8380	353	23	income	income	NOUN
taxlaw-8380	353	24	of	of	ADP
taxlaw-8380	353	25	$	$	SYM
taxlaw-8380	353	26	40,000	40,000	NUM
taxlaw-8380	353	27	.	.	PUNCT
taxlaw-8380	354	1	each	each	DET
taxlaw-8380	354	2	employer	employer	NOUN
taxlaw-8380	354	3	withholds	withhold	VERB
taxlaw-8380	354	4	assuming	assume	VERB
taxlaw-8380	354	5	the	the	DET
taxlaw-8380	354	6	single	single	ADJ
taxlaw-8380	354	7	$	$	SYM
taxlaw-8380	354	8	12,400	12,400	NUM
taxlaw-8380	354	9	standard	standard	ADJ
taxlaw-8380	354	10	82	82	NUM
taxlaw-8380	354	11	assumptions	assumption	NOUN
taxlaw-8380	354	12	:	:	PUNCT
taxlaw-8380	354	13	(	(	PUNCT
taxlaw-8380	354	14	1	1	X
taxlaw-8380	354	15	)	)	PUNCT
taxlaw-8380	354	16	no	no	DET
taxlaw-8380	354	17	w-4	w-4	NOUN
taxlaw-8380	354	18	is	be	AUX
taxlaw-8380	354	19	filed	file	VERB
taxlaw-8380	354	20	:	:	PUNCT
taxlaw-8380	354	21	under	under	ADP
taxlaw-8380	354	22	current	current	ADJ
taxlaw-8380	354	23	policy	policy	NOUN
taxlaw-8380	354	24	,	,	PUNCT
taxlaw-8380	354	25	withholdings	withholding	NOUN
taxlaw-8380	354	26	are	be	AUX
taxlaw-8380	354	27	calculated	calculate	VERB
taxlaw-8380	354	28	assuming	assume	VERB
taxlaw-8380	354	29	the	the	DET
taxlaw-8380	354	30	filer	filer	NOUN
taxlaw-8380	354	31	is	be	AUX
taxlaw-8380	354	32	a	a	DET
taxlaw-8380	354	33	single	single	ADJ
taxlaw-8380	354	34	person	person	NOUN
taxlaw-8380	354	35	with	with	ADP
taxlaw-8380	354	36	no	no	DET
taxlaw-8380	354	37	dependents	dependent	NOUN
taxlaw-8380	354	38	claiming	claim	VERB
taxlaw-8380	354	39	the	the	DET
taxlaw-8380	354	40	standard	standard	ADJ
taxlaw-8380	354	41	deduction	deduction	NOUN
taxlaw-8380	354	42	.	.	PUNCT
taxlaw-8380	355	1	under	under	ADP
taxlaw-8380	355	2	proposed	propose	VERB
taxlaw-8380	355	3	policy	policy	NOUN
taxlaw-8380	355	4	,	,	PUNCT
taxlaw-8380	355	5	withholding	withholding	NOUN
taxlaw-8380	355	6	begins	begin	VERB
taxlaw-8380	355	7	at	at	ADP
taxlaw-8380	355	8	the	the	DET
taxlaw-8380	355	9	first	first	ADJ
taxlaw-8380	355	10	dollar	dollar	NOUN
taxlaw-8380	355	11	.	.	PUNCT
taxlaw-8380	356	1	(	(	PUNCT
taxlaw-8380	356	2	2	2	NUM
taxlaw-8380	356	3	)	)	PUNCT
taxlaw-8380	356	4	only	only	ADV
taxlaw-8380	356	5	the	the	DET
taxlaw-8380	356	6	eitc	eitc	NOUN
taxlaw-8380	356	7	and	and	CCONJ
taxlaw-8380	356	8	the	the	DET
taxlaw-8380	356	9	ctc	ctc	NOUN
taxlaw-8380	356	10	are	be	AUX
taxlaw-8380	356	11	considered	consider	VERB
taxlaw-8380	356	12	.	.	PUNCT
taxlaw-8380	357	1	(	(	PUNCT
taxlaw-8380	357	2	3	3	X
taxlaw-8380	357	3	)	)	PUNCT
taxlaw-8380	357	4	fica	fica	PROPN
taxlaw-8380	357	5	taxes	taxis	NOUN
taxlaw-8380	357	6	are	be	AUX
taxlaw-8380	357	7	not	not	PART
taxlaw-8380	357	8	considered	consider	VERB
taxlaw-8380	357	9	because	because	SCONJ
taxlaw-8380	357	10	they	they	PRON
taxlaw-8380	357	11	are	be	AUX
taxlaw-8380	357	12	subject	subject	ADJ
taxlaw-8380	357	13	to	to	ADP
taxlaw-8380	357	14	separate	separate	ADJ
taxlaw-8380	357	15	mandatory	mandatory	ADJ
taxlaw-8380	357	16	withholding	withholding	NOUN
taxlaw-8380	357	17	schedules	schedule	NOUN
taxlaw-8380	357	18	and	and	CCONJ
taxlaw-8380	357	19	begin	begin	VERB
taxlaw-8380	357	20	at	at	ADP
taxlaw-8380	357	21	the	the	DET
taxlaw-8380	357	22	first	first	ADJ
taxlaw-8380	357	23	dollar	dollar	NOUN
taxlaw-8380	357	24	.	.	PUNCT
taxlaw-8380	358	1	(	(	PUNCT
taxlaw-8380	358	2	4	4	X
taxlaw-8380	358	3	)	)	PUNCT
taxlaw-8380	358	4	dependent	dependent	ADJ
taxlaw-8380	358	5	is	be	AUX
taxlaw-8380	358	6	age	age	NOUN
taxlaw-8380	358	7	18	18	NUM
taxlaw-8380	358	8	,	,	PUNCT
taxlaw-8380	358	9	which	which	PRON
taxlaw-8380	358	10	qualifies	qualify	VERB
taxlaw-8380	358	11	the	the	DET
taxlaw-8380	358	12	filer	filer	NOUN
taxlaw-8380	358	13	for	for	ADP
taxlaw-8380	358	14	the	the	DET
taxlaw-8380	358	15	eitc	eitc	NOUN
taxlaw-8380	358	16	,	,	PUNCT
taxlaw-8380	358	17	but	but	CCONJ
taxlaw-8380	358	18	not	not	PART
taxlaw-8380	358	19	the	the	DET
taxlaw-8380	358	20	ctc	ctc	PROPN
taxlaw-8380	358	21	.	.	PUNCT
taxlaw-8380	359	1	(	(	PUNCT
taxlaw-8380	359	2	5	5	NUM
taxlaw-8380	359	3	)	)	PUNCT
taxlaw-8380	359	4	total	total	ADJ
taxlaw-8380	359	5	earnings	earning	NOUN
taxlaw-8380	359	6	of	of	ADP
taxlaw-8380	359	7	$	$	SYM
taxlaw-8380	359	8	21,000	21,000	NUM
taxlaw-8380	359	9	was	be	AUX
taxlaw-8380	359	10	selected	select	VERB
taxlaw-8380	359	11	for	for	ADP
taxlaw-8380	359	12	being	be	AUX
taxlaw-8380	359	13	approximately	approximately	ADV
taxlaw-8380	359	14	the	the	DET
taxlaw-8380	359	15	25th	25th	ADJ
taxlaw-8380	359	16	percentile	percentile	NOUN
taxlaw-8380	359	17	of	of	ADP
taxlaw-8380	359	18	individual	individual	ADJ
taxlaw-8380	359	19	annual	annual	ADJ
taxlaw-8380	359	20	earned	earn	VERB
taxlaw-8380	359	21	income	income	NOUN
taxlaw-8380	359	22	in	in	ADP
taxlaw-8380	359	23	the	the	DET
taxlaw-8380	359	24	united	united	PROPN
taxlaw-8380	359	25	states	states	PROPN
taxlaw-8380	359	26	.	.	PUNCT
taxlaw-8380	360	1	this	this	DET
taxlaw-8380	360	2	table	table	NOUN
taxlaw-8380	360	3	can	can	AUX
taxlaw-8380	360	4	be	be	AUX
taxlaw-8380	360	5	viewed	view	VERB
taxlaw-8380	360	6	in	in	ADP
taxlaw-8380	360	7	conjunction	conjunction	NOUN
taxlaw-8380	360	8	with	with	ADP
taxlaw-8380	360	9	“	"	PUNCT
taxlaw-8380	360	10	table	table	NOUN
taxlaw-8380	360	11	2	2	NUM
taxlaw-8380	360	12	.	.	PUNCT
taxlaw-8380	361	1	taxpayer	taxpayer	NOUN
taxlaw-8380	361	2	1	1	NUM
taxlaw-8380	361	3	,	,	PUNCT
taxlaw-8380	361	4	”	"	PUNCT
taxlaw-8380	361	5	or	or	CCONJ
taxlaw-8380	361	6	separately	separately	ADV
taxlaw-8380	361	7	.	.	PUNCT
taxlaw-8380	362	1	viewed	view	VERB
taxlaw-8380	362	2	in	in	ADP
taxlaw-8380	362	3	conjunction	conjunction	NOUN
taxlaw-8380	362	4	,	,	PUNCT
taxlaw-8380	362	5	table	table	NOUN
taxlaw-8380	362	6	3	3	NUM
taxlaw-8380	362	7	’s	’s	PART
taxlaw-8380	362	8	scenario	scenario	NOUN
taxlaw-8380	362	9	is	be	AUX
taxlaw-8380	362	10	the	the	DET
taxlaw-8380	362	11	last	last	ADJ
taxlaw-8380	362	12	year	year	NOUN
taxlaw-8380	362	13	of	of	ADP
taxlaw-8380	362	14	taxpayer	taxpayer	NOUN
taxlaw-8380	362	15	1	1	NUM
taxlaw-8380	362	16	’s	’s	PART
taxlaw-8380	362	17	dependent	dependent	ADJ
taxlaw-8380	362	18	’s	’s	PART
taxlaw-8380	362	19	eligibility	eligibility	NOUN
taxlaw-8380	362	20	for	for	ADP
taxlaw-8380	362	21	the	the	DET
taxlaw-8380	362	22	eitc	eitc	ADJ
taxlaw-8380	362	23	and	and	CCONJ
taxlaw-8380	362	24	table	table	NOUN
taxlaw-8380	362	25	2	2	NUM
taxlaw-8380	362	26	represents	represent	VERB
taxlaw-8380	362	27	the	the	DET
taxlaw-8380	362	28	following	following	ADJ
taxlaw-8380	362	29	year	year	NOUN
taxlaw-8380	362	30	,	,	PUNCT
taxlaw-8380	362	31	depicting	depict	VERB
taxlaw-8380	362	32	the	the	DET
taxlaw-8380	362	33	precipitous	precipitous	ADJ
taxlaw-8380	362	34	drop	drop	NOUN
taxlaw-8380	362	35	year	year	NOUN
taxlaw-8380	362	36	-	-	PUNCT
taxlaw-8380	362	37	to	to	ADP
taxlaw-8380	362	38	-	-	PUNCT
taxlaw-8380	362	39	year	year	NOUN
taxlaw-8380	362	40	in	in	ADP
taxlaw-8380	362	41	taxpayer	taxpayer	NOUN
taxlaw-8380	362	42	1	1	NUM
taxlaw-8380	362	43	’s	’s	PART
taxlaw-8380	362	44	refund	refund	NOUN
taxlaw-8380	362	45	.	.	PUNCT
taxlaw-8380	363	1	2	2	NUM
taxlaw-8380	363	2	columbia	columbia	PROPN
taxlaw-8380	363	3	journal	journal	NOUN
taxlaw-8380	363	4	of	of	ADP
taxlaw-8380	363	5	tax	tax	NOUN
taxlaw-8380	363	6	law	law	NOUN
taxlaw-8380	364	1	[	[	X
taxlaw-8380	364	2	vol	vol	NOUN
taxlaw-8380	364	3	.	.	PUNCT
taxlaw-8380	364	4	12:172	12:172	NUM
taxlaw-8380	364	5	deduction	deduction	NOUN
taxlaw-8380	364	6	,	,	PUNCT
taxlaw-8380	364	7	and	and	CCONJ
taxlaw-8380	364	8	$	$	SYM
taxlaw-8380	364	9	1,520	1,520	NUM
taxlaw-8380	364	10	is	be	AUX
taxlaw-8380	364	11	withheld	withhold	VERB
taxlaw-8380	364	12	from	from	ADP
taxlaw-8380	364	13	taxpayer	taxpayer	NOUN
taxlaw-8380	364	14	2	2	PROPN
taxlaw-8380	364	15	’s	’s	PART
taxlaw-8380	364	16	pay	pay	NOUN
taxlaw-8380	364	17	.	.	PUNCT
taxlaw-8380	365	1	however	however	ADV
taxlaw-8380	365	2	,	,	PUNCT
taxlaw-8380	365	3	taxpayer	taxpayer	NOUN
taxlaw-8380	365	4	2	2	NUM
taxlaw-8380	365	5	will	will	AUX
taxlaw-8380	365	6	owe	owe	VERB
taxlaw-8380	365	7	$	$	SYM
taxlaw-8380	365	8	3,115	3,115	NUM
taxlaw-8380	365	9	in	in	ADP
taxlaw-8380	365	10	taxes	taxis	NOUN
taxlaw-8380	365	11	that	that	DET
taxlaw-8380	365	12	year	year	NOUN
taxlaw-8380	365	13	,	,	PUNCT
taxlaw-8380	365	14	leaving	leave	VERB
taxlaw-8380	365	15	them	they	PRON
taxlaw-8380	365	16	with	with	ADP
taxlaw-8380	365	17	a	a	DET
taxlaw-8380	365	18	balance	balance	NOUN
taxlaw-8380	365	19	of	of	ADP
taxlaw-8380	365	20	$	$	SYM
taxlaw-8380	365	21	1,595	1,595	NUM
taxlaw-8380	365	22	due	due	ADJ
taxlaw-8380	365	23	when	when	SCONJ
taxlaw-8380	365	24	they	they	PRON
taxlaw-8380	365	25	file	file	VERB
taxlaw-8380	365	26	their	their	PRON
taxlaw-8380	365	27	return	return	NOUN
taxlaw-8380	365	28	—	—	PUNCT
taxlaw-8380	365	29	more	more	ADJ
taxlaw-8380	365	30	than	than	ADP
taxlaw-8380	365	31	what	what	PRON
taxlaw-8380	365	32	taxpayer	taxpayer	NOUN
taxlaw-8380	365	33	2	2	NUM
taxlaw-8380	365	34	takes	take	VERB
taxlaw-8380	365	35	home	home	ADV
taxlaw-8380	365	36	in	in	ADP
taxlaw-8380	365	37	a	a	DET
taxlaw-8380	365	38	single	single	ADJ
taxlaw-8380	365	39	,	,	PUNCT
taxlaw-8380	365	40	bi	bi	ADJ
taxlaw-8380	365	41	-	-	ADJ
taxlaw-8380	365	42	weekly	weekly	ADJ
taxlaw-8380	365	43	pay	pay	NOUN
taxlaw-8380	365	44	period	period	NOUN
taxlaw-8380	365	45	and	and	CCONJ
taxlaw-8380	365	46	48	48	NUM
taxlaw-8380	365	47	percent	percent	NOUN
taxlaw-8380	365	48	of	of	ADP
taxlaw-8380	365	49	their	their	PRON
taxlaw-8380	365	50	monthly	monthly	ADJ
taxlaw-8380	365	51	wage	wage	NOUN
taxlaw-8380	365	52	.	.	PUNCT
taxlaw-8380	366	1	under	under	ADP
taxlaw-8380	366	2	the	the	DET
taxlaw-8380	366	3	proposed	propose	VERB
taxlaw-8380	366	4	policy	policy	NOUN
taxlaw-8380	366	5	,	,	PUNCT
taxlaw-8380	366	6	the	the	DET
taxlaw-8380	366	7	employers	employer	NOUN
taxlaw-8380	366	8	would	would	AUX
taxlaw-8380	366	9	have	have	AUX
taxlaw-8380	366	10	started	start	VERB
taxlaw-8380	366	11	withholding	withhold	VERB
taxlaw-8380	366	12	from	from	ADP
taxlaw-8380	366	13	the	the	DET
taxlaw-8380	366	14	first	first	ADJ
taxlaw-8380	366	15	dollar	dollar	NOUN
taxlaw-8380	366	16	earned	earn	VERB
taxlaw-8380	366	17	,	,	PUNCT
taxlaw-8380	366	18	amounting	amount	VERB
taxlaw-8380	366	19	to	to	ADP
taxlaw-8380	366	20	a	a	DET
taxlaw-8380	366	21	total	total	NOUN
taxlaw-8380	366	22	of	of	ADP
taxlaw-8380	366	23	$	$	SYM
taxlaw-8380	366	24	4,405	4,405	NUM
taxlaw-8380	366	25	.	.	PUNCT
taxlaw-8380	367	1	this	this	PRON
taxlaw-8380	367	2	would	would	AUX
taxlaw-8380	367	3	leave	leave	VERB
taxlaw-8380	367	4	taxpayer	taxpayer	NOUN
taxlaw-8380	367	5	2	2	NUM
taxlaw-8380	367	6	with	with	ADP
taxlaw-8380	367	7	a	a	DET
taxlaw-8380	367	8	refund	refund	NOUN
taxlaw-8380	367	9	of	of	ADP
taxlaw-8380	367	10	$	$	SYM
taxlaw-8380	367	11	1,291	1,291	NUM
taxlaw-8380	367	12	,	,	PUNCT
taxlaw-8380	367	13	or	or	CCONJ
taxlaw-8380	367	14	39	39	NUM
taxlaw-8380	367	15	percent	percent	NOUN
taxlaw-8380	367	16	of	of	ADP
taxlaw-8380	367	17	their	their	PRON
taxlaw-8380	367	18	monthly	monthly	ADJ
taxlaw-8380	367	19	wage	wage	NOUN
taxlaw-8380	367	20	.	.	PUNCT
taxlaw-8380	368	1	throughout	throughout	ADP
taxlaw-8380	368	2	the	the	DET
taxlaw-8380	368	3	year	year	NOUN
taxlaw-8380	368	4	,	,	PUNCT
taxlaw-8380	368	5	the	the	DET
taxlaw-8380	368	6	taxpayer	taxpayer	NOUN
taxlaw-8380	368	7	would	would	AUX
taxlaw-8380	368	8	have	have	AUX
taxlaw-8380	368	9	taken	take	VERB
taxlaw-8380	368	10	home	home	ADV
taxlaw-8380	368	11	$	$	SYM
taxlaw-8380	368	12	111	111	NUM
taxlaw-8380	368	13	less	less	ADJ
taxlaw-8380	368	14	per	per	ADP
taxlaw-8380	368	15	pay	pay	NOUN
taxlaw-8380	368	16	period	period	NOUN
taxlaw-8380	368	17	,	,	PUNCT
taxlaw-8380	368	18	but	but	CCONJ
taxlaw-8380	368	19	under	under	ADP
taxlaw-8380	368	20	this	this	DET
taxlaw-8380	368	21	proposed	propose	VERB
taxlaw-8380	368	22	policy	policy	NOUN
taxlaw-8380	368	23	does	do	AUX
taxlaw-8380	368	24	not	not	PART
taxlaw-8380	368	25	have	have	VERB
taxlaw-8380	368	26	to	to	PART
taxlaw-8380	368	27	worry	worry	VERB
taxlaw-8380	368	28	about	about	ADP
taxlaw-8380	368	29	saving	save	VERB
taxlaw-8380	368	30	for	for	ADP
taxlaw-8380	368	31	the	the	DET
taxlaw-8380	368	32	surprise	surprise	NOUN
taxlaw-8380	368	33	tax	tax	NOUN
taxlaw-8380	368	34	bill	bill	NOUN
taxlaw-8380	368	35	due	due	ADJ
taxlaw-8380	368	36	.	.	PUNCT
taxlaw-8380	369	1	2021	2021	NUM
taxlaw-8380	369	2	]	]	PUNCT
taxlaw-8380	369	3	the	the	DET
taxlaw-8380	369	4	case	case	NOUN
taxlaw-8380	369	5	for	for	ADP
taxlaw-8380	369	6	overwithholding	overwithholde	VERB
taxlaw-8380	369	7	federal	federal	ADJ
taxlaw-8380	369	8	income	income	NOUN
taxlaw-8380	369	9	tax	tax	NOUN
taxlaw-8380	369	10	2	2	NUM
taxlaw-8380	369	11	table	table	NOUN
taxlaw-8380	369	12	4	4	NUM
taxlaw-8380	369	13	:	:	PUNCT
taxlaw-8380	369	14	taxpayer	taxpayer	NOUN
taxlaw-8380	369	15	2	2	NUM
taxlaw-8380	369	16	:	:	PUNCT
taxlaw-8380	369	17	single	single	ADJ
taxlaw-8380	369	18	,	,	PUNCT
taxlaw-8380	369	19	middle	middle	ADJ
taxlaw-8380	369	20	-	-	PUNCT
taxlaw-8380	369	21	income	income	NOUN
taxlaw-8380	369	22	filer.83	filer.83	ADJ
taxlaw-8380	369	23	current	current	ADJ
taxlaw-8380	369	24	system	system	NOUN
taxlaw-8380	369	25	company	company	NOUN
taxlaw-8380	369	26	a	a	DET
taxlaw-8380	369	27	company	company	NOUN
taxlaw-8380	369	28	b	b	PROPN
taxlaw-8380	369	29	total	total	ADJ
taxlaw-8380	369	30	income	income	NOUN
taxlaw-8380	369	31	,	,	PUNCT
taxlaw-8380	369	32	actual	actual	ADJ
taxlaw-8380	369	33	tax	tax	NOUN
taxlaw-8380	369	34	owed	owe	VERB
taxlaw-8380	369	35	salary	salary	NOUN
taxlaw-8380	369	36	$	$	SYM
taxlaw-8380	369	37	20,000	20,000	NUM
taxlaw-8380	369	38	$	$	SYM
taxlaw-8380	369	39	20,000	20,000	NUM
taxlaw-8380	369	40	$	$	SYM
taxlaw-8380	369	41	40,000	40,000	NUM
taxlaw-8380	369	42	standard	standard	ADJ
taxlaw-8380	369	43	deduction	deduction	NOUN
taxlaw-8380	369	44	applied	apply	VERB
taxlaw-8380	369	45	$	$	SYM
taxlaw-8380	369	46	12,400	12,400	NUM
taxlaw-8380	369	47	$	$	SYM
taxlaw-8380	369	48	12,400	12,400	NUM
taxlaw-8380	369	49	$	$	SYM
taxlaw-8380	369	50	12,400	12,400	NUM
taxlaw-8380	369	51	apparent	apparent	ADJ
taxlaw-8380	369	52	taxable	taxable	ADJ
taxlaw-8380	369	53	income	income	NOUN
taxlaw-8380	369	54	$	$	SYM
taxlaw-8380	369	55	7,600	7,600	NUM
taxlaw-8380	369	56	$	$	SYM
taxlaw-8380	369	57	7,600	7,600	NUM
taxlaw-8380	369	58	$	$	SYM
taxlaw-8380	369	59	27,600	27,600	NUM
taxlaw-8380	369	60	withheld	withhold	VERB
taxlaw-8380	369	61	at	at	ADP
taxlaw-8380	369	62	10	10	NUM
taxlaw-8380	369	63	%	%	NOUN
taxlaw-8380	369	64	$	$	SYM
taxlaw-8380	369	65	760	760	NUM
taxlaw-8380	369	66	$	$	SYM
taxlaw-8380	369	67	760	760	NUM
taxlaw-8380	369	68	$	$	SYM
taxlaw-8380	369	69	988	988	NUM
taxlaw-8380	369	70	withheld	withhold	VERB
taxlaw-8380	369	71	at	at	ADP
taxlaw-8380	369	72	12	12	NUM
taxlaw-8380	369	73	%	%	NOUN
taxlaw-8380	369	74	$	$	SYM
taxlaw-8380	369	75	2,127	2,127	NUM
taxlaw-8380	369	76	total	total	NOUN
taxlaw-8380	369	77	withheld	withhold	VERB
taxlaw-8380	369	78	$	$	SYM
taxlaw-8380	369	79	1,520	1,520	NUM
taxlaw-8380	369	80	total	total	NOUN
taxlaw-8380	369	81	owed	owe	VERB
taxlaw-8380	369	82	$	$	SYM
taxlaw-8380	369	83	3,115	3,115	NUM
taxlaw-8380	369	84	refund	refund	NOUN
taxlaw-8380	369	85	$	$	SYM
taxlaw-8380	369	86	(	(	PUNCT
taxlaw-8380	369	87	1,595	1,595	NUM
taxlaw-8380	369	88	)	)	PUNCT
taxlaw-8380	369	89	%	%	NOUN
taxlaw-8380	369	90	of	of	ADP
taxlaw-8380	369	91	monthly	monthly	ADJ
taxlaw-8380	369	92	earnings	earning	NOUN
taxlaw-8380	369	93	received	receive	VERB
taxlaw-8380	369	94	(	(	PUNCT
taxlaw-8380	369	95	owed	owe	VERB
taxlaw-8380	369	96	)	)	PUNCT
taxlaw-8380	369	97	(	(	PUNCT
taxlaw-8380	369	98	48	48	NUM
taxlaw-8380	369	99	%	%	NOUN
taxlaw-8380	369	100	)	)	PUNCT
taxlaw-8380	369	101	proposed	propose	VERB
taxlaw-8380	369	102	policy	policy	NOUN
taxlaw-8380	369	103	company	company	NOUN
taxlaw-8380	369	104	a	a	DET
taxlaw-8380	369	105	company	company	NOUN
taxlaw-8380	369	106	b	b	PROPN
taxlaw-8380	369	107	total	total	ADJ
taxlaw-8380	369	108	income	income	NOUN
taxlaw-8380	369	109	,	,	PUNCT
taxlaw-8380	369	110	actual	actual	ADJ
taxlaw-8380	369	111	tax	tax	NOUN
taxlaw-8380	369	112	owed	owe	VERB
taxlaw-8380	369	113	salary	salary	NOUN
taxlaw-8380	369	114	$	$	SYM
taxlaw-8380	369	115	20,000	20,000	NUM
taxlaw-8380	369	116	$	$	SYM
taxlaw-8380	369	117	20,000	20,000	NUM
taxlaw-8380	369	118	$	$	SYM
taxlaw-8380	369	119	40,000	40,000	NUM
taxlaw-8380	369	120	standard	standard	ADJ
taxlaw-8380	369	121	deduction	deduction	NOUN
taxlaw-8380	369	122	applied	apply	VERB
taxlaw-8380	369	123	$	$	SYM
taxlaw-8380	369	124	$	$	SYM
taxlaw-8380	369	125	$	$	SYM
taxlaw-8380	369	126	12,400	12,400	NUM
taxlaw-8380	369	127	apparent	apparent	ADJ
taxlaw-8380	369	128	taxable	taxable	ADJ
taxlaw-8380	369	129	income	income	NOUN
taxlaw-8380	369	130	$	$	SYM
taxlaw-8380	369	131	20,000	20,000	NUM
taxlaw-8380	369	132	$	$	SYM
taxlaw-8380	369	133	20,000	20,000	NUM
taxlaw-8380	369	134	$	$	SYM
taxlaw-8380	369	135	27,600	27,600	NUM
taxlaw-8380	369	136	withheld	withhold	VERB
taxlaw-8380	369	137	at	at	ADP
taxlaw-8380	369	138	10	10	NUM
taxlaw-8380	369	139	%	%	NOUN
taxlaw-8380	369	140	$	$	SYM
taxlaw-8380	369	141	988	988	NUM
taxlaw-8380	369	142	$	$	SYM
taxlaw-8380	369	143	988	988	NUM
taxlaw-8380	369	144	$	$	SYM
taxlaw-8380	369	145	988	988	NUM
taxlaw-8380	369	146	withheld	withhold	VERB
taxlaw-8380	369	147	at	at	ADP
taxlaw-8380	369	148	12	12	NUM
taxlaw-8380	369	149	%	%	NOUN
taxlaw-8380	369	150	$	$	SYM
taxlaw-8380	369	151	1,215	1,215	NUM
taxlaw-8380	369	152	$	$	SYM
taxlaw-8380	369	153	1,215	1,215	NUM
taxlaw-8380	369	154	$	$	SYM
taxlaw-8380	369	155	2,127	2,127	NUM
taxlaw-8380	369	156	total	total	NOUN
taxlaw-8380	369	157	withheld	withhold	VERB
taxlaw-8380	369	158	$	$	SYM
taxlaw-8380	369	159	4,405	4,405	NUM
taxlaw-8380	369	160	total	total	NOUN
taxlaw-8380	369	161	owed	owe	VERB
taxlaw-8380	369	162	$	$	SYM
taxlaw-8380	369	163	3,115	3,115	NUM
taxlaw-8380	369	164	refund	refund	NOUN
taxlaw-8380	369	165	$	$	SYM
taxlaw-8380	369	166	1,291	1,291	NUM
taxlaw-8380	369	167	%	%	NOUN
taxlaw-8380	369	168	of	of	ADP
taxlaw-8380	369	169	monthly	monthly	ADJ
taxlaw-8380	369	170	earnings	earning	NOUN
taxlaw-8380	369	171	received	receive	VERB
taxlaw-8380	369	172	(	(	PUNCT
taxlaw-8380	369	173	owed	owe	VERB
taxlaw-8380	369	174	)	)	PUNCT
taxlaw-8380	369	175	39	39	NUM
taxlaw-8380	369	176	%	%	NOUN
taxlaw-8380	369	177	d.	d.	PROPN
taxlaw-8380	369	178	medium	medium	ADJ
taxlaw-8380	369	179	-	-	PUNCT
taxlaw-8380	369	180	income	income	NOUN
taxlaw-8380	369	181	filer	filer	NOUN
taxlaw-8380	369	182	with	with	ADP
taxlaw-8380	369	183	two	two	NUM
taxlaw-8380	369	184	dependents	dependent	NOUN
taxlaw-8380	369	185	,	,	PUNCT
taxlaw-8380	369	186	filing	file	VERB
taxlaw-8380	369	187	as	as	ADP
taxlaw-8380	369	188	head	head	NOUN
taxlaw-8380	369	189	of	of	ADP
taxlaw-8380	369	190	household	household	NOUN
taxlaw-8380	369	191	table	table	NOUN
taxlaw-8380	369	192	5	5	NUM
taxlaw-8380	369	193	takes	take	VERB
taxlaw-8380	369	194	the	the	DET
taxlaw-8380	369	195	same	same	ADJ
taxlaw-8380	369	196	earnings	earning	NOUN
taxlaw-8380	369	197	scenario	scenario	NOUN
taxlaw-8380	369	198	as	as	ADP
taxlaw-8380	369	199	above	above	ADV
taxlaw-8380	369	200	,	,	PUNCT
taxlaw-8380	369	201	but	but	CCONJ
taxlaw-8380	369	202	assumes	assume	VERB
taxlaw-8380	369	203	that	that	SCONJ
taxlaw-8380	369	204	the	the	DET
taxlaw-8380	369	205	taxpayer	taxpayer	NOUN
taxlaw-8380	369	206	has	have	VERB
taxlaw-8380	369	207	two	two	NUM
taxlaw-8380	369	208	dependents	dependent	NOUN
taxlaw-8380	369	209	,	,	PUNCT
taxlaw-8380	369	210	ages	age	NOUN
taxlaw-8380	369	211	16	16	NUM
taxlaw-8380	369	212	and	and	CCONJ
taxlaw-8380	369	213	18	18	NUM
taxlaw-8380	369	214	,	,	PUNCT
taxlaw-8380	369	215	and	and	CCONJ
taxlaw-8380	369	216	files	file	NOUN
taxlaw-8380	369	217	as	as	ADP
taxlaw-8380	369	218	head	head	NOUN
taxlaw-8380	369	219	of	of	ADP
taxlaw-8380	369	220	household	household	NOUN
taxlaw-8380	369	221	.	.	PUNCT
taxlaw-8380	370	1	as	as	ADP
taxlaw-8380	370	2	with	with	ADP
taxlaw-8380	370	3	taxpayer	taxpayer	NOUN
taxlaw-8380	370	4	1a	1a	NOUN
taxlaw-8380	370	5	,	,	PUNCT
taxlaw-8380	370	6	for	for	ADP
taxlaw-8380	370	7	filers	filer	NOUN
taxlaw-8380	370	8	receiving	receive	VERB
taxlaw-8380	370	9	large	large	ADJ
taxlaw-8380	370	10	refundable	refundable	ADJ
taxlaw-8380	370	11	credits	credit	NOUN
taxlaw-8380	370	12	through	through	ADP
taxlaw-8380	370	13	the	the	DET
taxlaw-8380	370	14	eitc	eitc	NOUN
taxlaw-8380	370	15	or	or	CCONJ
taxlaw-8380	370	16	ctc	ctc	PROPN
taxlaw-8380	370	17	,	,	PUNCT
taxlaw-8380	370	18	the	the	DET
taxlaw-8380	370	19	proposed	propose	VERB
taxlaw-8380	370	20	policy	policy	NOUN
taxlaw-8380	370	21	simply	simply	ADV
taxlaw-8380	370	22	adds	add	VERB
taxlaw-8380	370	23	to	to	ADP
taxlaw-8380	370	24	the	the	DET
taxlaw-8380	370	25	refund	refund	NOUN
taxlaw-8380	370	26	this	this	DET
taxlaw-8380	370	27	filer	filer	NOUN
taxlaw-8380	370	28	would	would	AUX
taxlaw-8380	370	29	already	already	ADV
taxlaw-8380	370	30	be	be	AUX
taxlaw-8380	370	31	receiving	receive	VERB
taxlaw-8380	370	32	.	.	PUNCT
taxlaw-8380	371	1	taxpayer	taxpayer	NOUN
taxlaw-8380	371	2	2a	2a	PROPN
taxlaw-8380	371	3	has	have	VERB
taxlaw-8380	371	4	a	a	DET
taxlaw-8380	371	5	total	total	ADJ
taxlaw-8380	371	6	income	income	NOUN
taxlaw-8380	371	7	tax	tax	NOUN
taxlaw-8380	371	8	bill	bill	NOUN
taxlaw-8380	371	9	of	of	ADP
taxlaw-8380	371	10	$	$	SYM
taxlaw-8380	371	11	2,365	2,365	NUM
taxlaw-8380	371	12	,	,	PUNCT
taxlaw-8380	371	13	lower	low	ADJ
taxlaw-8380	371	14	than	than	ADP
taxlaw-8380	371	15	taxpayer	taxpayer	NOUN
taxlaw-8380	371	16	2	2	NUM
taxlaw-8380	371	17	’s	’s	NOUN
taxlaw-8380	371	18	due	due	ADJ
taxlaw-8380	371	19	to	to	ADP
taxlaw-8380	371	20	taxpayer	taxpayer	NOUN
taxlaw-8380	371	21	2a	2a	NUM
taxlaw-8380	371	22	’s	’s	PART
taxlaw-8380	371	23	higher	high	ADJ
taxlaw-8380	371	24	standard	standard	ADJ
taxlaw-8380	371	25	deduction	deduction	NOUN
taxlaw-8380	371	26	.	.	PUNCT
taxlaw-8380	372	1	in	in	ADP
taxlaw-8380	372	2	addition	addition	NOUN
taxlaw-8380	372	3	,	,	PUNCT
taxlaw-8380	372	4	taxpayer	taxpayer	NOUN
taxlaw-8380	372	5	2a	2a	NUM
taxlaw-8380	372	6	is	be	AUX
taxlaw-8380	372	7	receiving	receive	VERB
taxlaw-8380	372	8	the	the	DET
taxlaw-8380	372	9	eitc	eitc	NOUN
taxlaw-8380	372	10	calculated	calculate	VERB
taxlaw-8380	372	11	with	with	ADP
taxlaw-8380	372	12	two	two	NUM
taxlaw-8380	372	13	eligible	eligible	ADJ
taxlaw-8380	372	14	83	83	NUM
taxlaw-8380	372	15	assumptions	assumption	NOUN
taxlaw-8380	372	16	:	:	PUNCT
taxlaw-8380	372	17	(	(	PUNCT
taxlaw-8380	372	18	1	1	X
taxlaw-8380	372	19	)	)	PUNCT
taxlaw-8380	372	20	no	no	DET
taxlaw-8380	372	21	w-4	w-4	NOUN
taxlaw-8380	372	22	is	be	AUX
taxlaw-8380	372	23	filed	file	VERB
taxlaw-8380	372	24	:	:	PUNCT
taxlaw-8380	372	25	under	under	ADP
taxlaw-8380	372	26	current	current	ADJ
taxlaw-8380	372	27	policy	policy	NOUN
taxlaw-8380	372	28	,	,	PUNCT
taxlaw-8380	372	29	withholdings	withholding	NOUN
taxlaw-8380	372	30	are	be	AUX
taxlaw-8380	372	31	calculated	calculate	VERB
taxlaw-8380	372	32	assuming	assume	VERB
taxlaw-8380	372	33	the	the	DET
taxlaw-8380	372	34	filer	filer	NOUN
taxlaw-8380	372	35	is	be	AUX
taxlaw-8380	372	36	a	a	DET
taxlaw-8380	372	37	single	single	ADJ
taxlaw-8380	372	38	person	person	NOUN
taxlaw-8380	372	39	with	with	ADP
taxlaw-8380	372	40	no	no	DET
taxlaw-8380	372	41	dependents	dependent	NOUN
taxlaw-8380	372	42	claiming	claim	VERB
taxlaw-8380	372	43	the	the	DET
taxlaw-8380	372	44	standard	standard	ADJ
taxlaw-8380	372	45	deduction	deduction	NOUN
taxlaw-8380	372	46	.	.	PUNCT
taxlaw-8380	373	1	under	under	ADP
taxlaw-8380	373	2	proposed	propose	VERB
taxlaw-8380	373	3	policy	policy	NOUN
taxlaw-8380	373	4	,	,	PUNCT
taxlaw-8380	373	5	withholding	withholding	NOUN
taxlaw-8380	373	6	begins	begin	VERB
taxlaw-8380	373	7	at	at	ADP
taxlaw-8380	373	8	the	the	DET
taxlaw-8380	373	9	first	first	ADJ
taxlaw-8380	373	10	dollar	dollar	NOUN
taxlaw-8380	373	11	.	.	PUNCT
taxlaw-8380	374	1	(	(	PUNCT
taxlaw-8380	374	2	2	2	NUM
taxlaw-8380	374	3	)	)	PUNCT
taxlaw-8380	374	4	only	only	ADV
taxlaw-8380	374	5	the	the	DET
taxlaw-8380	374	6	eitc	eitc	NOUN
taxlaw-8380	374	7	and	and	CCONJ
taxlaw-8380	374	8	the	the	DET
taxlaw-8380	374	9	ctc	ctc	NOUN
taxlaw-8380	374	10	are	be	AUX
taxlaw-8380	374	11	considered	consider	VERB
taxlaw-8380	374	12	.	.	PUNCT
taxlaw-8380	375	1	(	(	PUNCT
taxlaw-8380	375	2	3	3	X
taxlaw-8380	375	3	)	)	PUNCT
taxlaw-8380	375	4	fica	fica	PROPN
taxlaw-8380	375	5	taxes	taxis	NOUN
taxlaw-8380	375	6	are	be	AUX
taxlaw-8380	375	7	not	not	PART
taxlaw-8380	375	8	considered	consider	VERB
taxlaw-8380	375	9	because	because	SCONJ
taxlaw-8380	375	10	they	they	PRON
taxlaw-8380	375	11	are	be	AUX
taxlaw-8380	375	12	subject	subject	ADJ
taxlaw-8380	375	13	to	to	ADP
taxlaw-8380	375	14	separate	separate	ADJ
taxlaw-8380	375	15	mandatory	mandatory	ADJ
taxlaw-8380	375	16	withholding	withholding	NOUN
taxlaw-8380	375	17	schedules	schedule	NOUN
taxlaw-8380	375	18	and	and	CCONJ
taxlaw-8380	375	19	begin	begin	VERB
taxlaw-8380	375	20	at	at	ADP
taxlaw-8380	375	21	the	the	DET
taxlaw-8380	375	22	first	first	ADJ
taxlaw-8380	375	23	dollar	dollar	NOUN
taxlaw-8380	375	24	.	.	PUNCT
taxlaw-8380	376	1	(	(	PUNCT
taxlaw-8380	376	2	4	4	X
taxlaw-8380	376	3	)	)	PUNCT
taxlaw-8380	376	4	total	total	ADJ
taxlaw-8380	376	5	earnings	earning	NOUN
taxlaw-8380	376	6	of	of	ADP
taxlaw-8380	376	7	$	$	SYM
taxlaw-8380	376	8	40,000	40,000	NUM
taxlaw-8380	376	9	was	be	AUX
taxlaw-8380	376	10	selected	select	VERB
taxlaw-8380	376	11	for	for	ADP
taxlaw-8380	376	12	being	be	AUX
taxlaw-8380	376	13	approximately	approximately	ADV
taxlaw-8380	376	14	the	the	DET
taxlaw-8380	376	15	50th	50th	ADJ
taxlaw-8380	376	16	percentile	percentile	NOUN
taxlaw-8380	376	17	of	of	ADP
taxlaw-8380	376	18	individual	individual	ADJ
taxlaw-8380	376	19	annual	annual	ADJ
taxlaw-8380	376	20	earned	earn	VERB
taxlaw-8380	376	21	income	income	NOUN
taxlaw-8380	376	22	in	in	ADP
taxlaw-8380	376	23	the	the	DET
taxlaw-8380	376	24	united	united	PROPN
taxlaw-8380	376	25	states	states	PROPN
taxlaw-8380	376	26	.	.	PUNCT
taxlaw-8380	377	1	2	2	NUM
taxlaw-8380	377	2	columbia	columbia	PROPN
taxlaw-8380	377	3	journal	journal	NOUN
taxlaw-8380	377	4	of	of	ADP
taxlaw-8380	377	5	tax	tax	NOUN
taxlaw-8380	377	6	law	law	NOUN
taxlaw-8380	378	1	[	[	X
taxlaw-8380	378	2	vol	vol	NOUN
taxlaw-8380	378	3	.	.	PUNCT
taxlaw-8380	378	4	12:172	12:172	NUM
taxlaw-8380	378	5	dependents	dependent	NOUN
taxlaw-8380	378	6	,	,	PUNCT
taxlaw-8380	378	7	and	and	CCONJ
taxlaw-8380	378	8	the	the	DET
taxlaw-8380	378	9	ctc	ctc	NOUN
taxlaw-8380	378	10	for	for	ADP
taxlaw-8380	378	11	one	one	NUM
taxlaw-8380	378	12	eligible	eligible	ADJ
taxlaw-8380	378	13	dependent	dependent	NOUN
taxlaw-8380	378	14	.	.	PUNCT
taxlaw-8380	379	1	taxpayer	taxpayer	NOUN
taxlaw-8380	379	2	2a	2a	PROPN
taxlaw-8380	379	3	will	will	AUX
taxlaw-8380	379	4	therefore	therefore	ADV
taxlaw-8380	379	5	receive	receive	VERB
taxlaw-8380	379	6	a	a	DET
taxlaw-8380	379	7	refund	refund	NOUN
taxlaw-8380	379	8	of	of	ADP
taxlaw-8380	379	9	$	$	SYM
taxlaw-8380	379	10	2,562	2,562	NUM
taxlaw-8380	379	11	under	under	ADP
taxlaw-8380	379	12	the	the	DET
taxlaw-8380	379	13	current	current	ADJ
taxlaw-8380	379	14	system	system	NOUN
taxlaw-8380	379	15	,	,	PUNCT
taxlaw-8380	379	16	or	or	CCONJ
taxlaw-8380	379	17	77	77	NUM
taxlaw-8380	379	18	percent	percent	NOUN
taxlaw-8380	379	19	of	of	ADP
taxlaw-8380	379	20	their	their	PRON
taxlaw-8380	379	21	monthly	monthly	ADJ
taxlaw-8380	379	22	gross	gross	ADJ
taxlaw-8380	379	23	income	income	NOUN
taxlaw-8380	379	24	.	.	PUNCT
taxlaw-8380	380	1	under	under	ADP
taxlaw-8380	380	2	the	the	DET
taxlaw-8380	380	3	proposed	propose	VERB
taxlaw-8380	380	4	policy	policy	NOUN
taxlaw-8380	380	5	,	,	PUNCT
taxlaw-8380	380	6	with	with	ADP
taxlaw-8380	380	7	income	income	NOUN
taxlaw-8380	380	8	tax	tax	NOUN
taxlaw-8380	380	9	withheld	withhold	VERB
taxlaw-8380	380	10	from	from	ADP
taxlaw-8380	380	11	the	the	DET
taxlaw-8380	380	12	first	first	ADJ
taxlaw-8380	380	13	dollar	dollar	NOUN
taxlaw-8380	380	14	,	,	PUNCT
taxlaw-8380	380	15	taxpayer	taxpayer	NOUN
taxlaw-8380	380	16	2a	2a	NUM
taxlaw-8380	380	17	will	will	AUX
taxlaw-8380	380	18	receive	receive	VERB
taxlaw-8380	380	19	a	a	DET
taxlaw-8380	380	20	refund	refund	NOUN
taxlaw-8380	380	21	of	of	ADP
taxlaw-8380	380	22	$	$	SYM
taxlaw-8380	380	23	5,447	5,447	NUM
taxlaw-8380	380	24	,	,	PUNCT
taxlaw-8380	380	25	or	or	CCONJ
taxlaw-8380	380	26	163	163	NUM
taxlaw-8380	380	27	percent	percent	NOUN
taxlaw-8380	380	28	of	of	ADP
taxlaw-8380	380	29	their	their	PRON
taxlaw-8380	380	30	monthly	monthly	ADJ
taxlaw-8380	380	31	gross	gross	ADJ
taxlaw-8380	380	32	income	income	NOUN
taxlaw-8380	380	33	,	,	PUNCT
taxlaw-8380	380	34	while	while	SCONJ
taxlaw-8380	380	35	seeing	see	VERB
taxlaw-8380	380	36	a	a	DET
taxlaw-8380	380	37	reduction	reduction	NOUN
taxlaw-8380	380	38	in	in	ADP
taxlaw-8380	380	39	take	take	NOUN
taxlaw-8380	380	40	-	-	PUNCT
taxlaw-8380	380	41	home	home	NOUN
taxlaw-8380	380	42	pay	pay	NOUN
taxlaw-8380	380	43	of	of	ADP
taxlaw-8380	380	44	$	$	SYM
taxlaw-8380	380	45	111	111	NUM
taxlaw-8380	380	46	per	per	ADP
taxlaw-8380	380	47	bi	bi	ADJ
taxlaw-8380	380	48	-	-	ADJ
taxlaw-8380	380	49	weekly	weekly	ADJ
taxlaw-8380	380	50	pay	pay	NOUN
taxlaw-8380	380	51	period	period	NOUN
taxlaw-8380	380	52	.	.	PUNCT
taxlaw-8380	381	1	the	the	DET
taxlaw-8380	381	2	benefits	benefit	NOUN
taxlaw-8380	381	3	of	of	ADP
taxlaw-8380	381	4	the	the	DET
taxlaw-8380	381	5	proposed	propose	VERB
taxlaw-8380	381	6	policy	policy	NOUN
taxlaw-8380	381	7	come	come	VERB
taxlaw-8380	381	8	to	to	ADP
taxlaw-8380	381	9	light	light	NOUN
taxlaw-8380	381	10	in	in	ADP
taxlaw-8380	381	11	subsequent	subsequent	ADJ
taxlaw-8380	381	12	years	year	NOUN
taxlaw-8380	381	13	.	.	PUNCT
taxlaw-8380	382	1	the	the	DET
taxlaw-8380	382	2	above	above	ADJ
taxlaw-8380	382	3	scenario	scenario	NOUN
taxlaw-8380	382	4	describes	describe	VERB
taxlaw-8380	382	5	year	year	NOUN
taxlaw-8380	382	6	0	0	NUM
taxlaw-8380	382	7	,	,	PUNCT
taxlaw-8380	382	8	and	and	CCONJ
taxlaw-8380	382	9	the	the	DET
taxlaw-8380	382	10	following	follow	VERB
taxlaw-8380	382	11	describes	describe	VERB
taxlaw-8380	382	12	year	year	NOUN
taxlaw-8380	382	13	1	1	NUM
taxlaw-8380	382	14	,	,	PUNCT
taxlaw-8380	382	15	when	when	SCONJ
taxlaw-8380	382	16	the	the	DET
taxlaw-8380	382	17	older	old	ADJ
taxlaw-8380	382	18	dependent	dependent	NOUN
taxlaw-8380	382	19	has	have	AUX
taxlaw-8380	382	20	aged	age	VERB
taxlaw-8380	382	21	out	out	ADP
taxlaw-8380	382	22	of	of	ADP
taxlaw-8380	382	23	eitc	eitc	NOUN
taxlaw-8380	382	24	eligibility	eligibility	NOUN
taxlaw-8380	382	25	,	,	PUNCT
taxlaw-8380	382	26	and	and	CCONJ
taxlaw-8380	382	27	the	the	DET
taxlaw-8380	382	28	younger	young	ADJ
taxlaw-8380	382	29	dependent	dependent	NOUN
taxlaw-8380	382	30	aged	age	VERB
taxlaw-8380	382	31	out	out	ADP
taxlaw-8380	382	32	of	of	ADP
taxlaw-8380	382	33	ctc	ctc	NOUN
taxlaw-8380	382	34	eligibility	eligibility	NOUN
taxlaw-8380	382	35	but	but	CCONJ
taxlaw-8380	382	36	maintains	maintain	VERB
taxlaw-8380	382	37	eitc	eitc	NOUN
taxlaw-8380	382	38	eligibility	eligibility	NOUN
taxlaw-8380	382	39	.	.	PUNCT
taxlaw-8380	383	1	under	under	ADP
taxlaw-8380	383	2	the	the	DET
taxlaw-8380	383	3	current	current	ADJ
taxlaw-8380	383	4	system	system	NOUN
taxlaw-8380	383	5	,	,	PUNCT
taxlaw-8380	383	6	due	due	ADP
taxlaw-8380	383	7	to	to	ADP
taxlaw-8380	383	8	the	the	DET
taxlaw-8380	383	9	loss	loss	NOUN
taxlaw-8380	383	10	of	of	ADP
taxlaw-8380	383	11	over	over	ADP
taxlaw-8380	383	12	$	$	SYM
taxlaw-8380	383	13	3,000	3,000	NUM
taxlaw-8380	383	14	in	in	ADP
taxlaw-8380	383	15	refundable	refundable	ADJ
taxlaw-8380	383	16	credits	credit	NOUN
taxlaw-8380	383	17	,	,	PUNCT
taxlaw-8380	383	18	taxpayer	taxpayer	NOUN
taxlaw-8380	383	19	2a	2a	NUM
taxlaw-8380	383	20	will	will	AUX
taxlaw-8380	383	21	owe	owe	VERB
taxlaw-8380	383	22	$	$	SYM
taxlaw-8380	383	23	674	674	NUM
taxlaw-8380	383	24	in	in	ADP
taxlaw-8380	383	25	year	year	NOUN
taxlaw-8380	383	26	1	1	NUM
taxlaw-8380	383	27	,	,	PUNCT
taxlaw-8380	383	28	compared	compare	VERB
taxlaw-8380	383	29	to	to	ADP
taxlaw-8380	383	30	a	a	DET
taxlaw-8380	383	31	refund	refund	NOUN
taxlaw-8380	383	32	of	of	ADP
taxlaw-8380	383	33	$	$	SYM
taxlaw-8380	383	34	2,562	2,562	NUM
taxlaw-8380	383	35	the	the	DET
taxlaw-8380	383	36	year	year	NOUN
taxlaw-8380	383	37	prior	prior	ADV
taxlaw-8380	383	38	.	.	PUNCT
taxlaw-8380	384	1	under	under	ADP
taxlaw-8380	384	2	the	the	DET
taxlaw-8380	384	3	proposed	propose	VERB
taxlaw-8380	384	4	policy	policy	NOUN
taxlaw-8380	384	5	,	,	PUNCT
taxlaw-8380	384	6	the	the	DET
taxlaw-8380	384	7	taxpayer	taxpayer	NOUN
taxlaw-8380	384	8	will	will	AUX
taxlaw-8380	384	9	still	still	ADV
taxlaw-8380	384	10	see	see	VERB
taxlaw-8380	384	11	a	a	DET
taxlaw-8380	384	12	drop	drop	NOUN
taxlaw-8380	384	13	in	in	ADP
taxlaw-8380	384	14	their	their	PRON
taxlaw-8380	384	15	refund	refund	NOUN
taxlaw-8380	384	16	,	,	PUNCT
taxlaw-8380	384	17	from	from	ADP
taxlaw-8380	384	18	$	$	SYM
taxlaw-8380	384	19	5,447	5,447	NUM
taxlaw-8380	384	20	to	to	PART
taxlaw-8380	384	21	$	$	SYM
taxlaw-8380	384	22	2,212	2,212	NUM
taxlaw-8380	384	23	—	—	PUNCT
taxlaw-8380	384	24	but	but	CCONJ
taxlaw-8380	384	25	they	they	PRON
taxlaw-8380	384	26	will	will	AUX
taxlaw-8380	384	27	still	still	ADV
taxlaw-8380	384	28	be	be	AUX
taxlaw-8380	384	29	receiving	receive	VERB
taxlaw-8380	384	30	the	the	DET
taxlaw-8380	384	31	equivalent	equivalent	NOUN
taxlaw-8380	384	32	of	of	ADP
taxlaw-8380	384	33	66	66	NUM
taxlaw-8380	384	34	percent	percent	NOUN
taxlaw-8380	384	35	of	of	ADP
taxlaw-8380	384	36	monthly	monthly	ADJ
taxlaw-8380	384	37	gross	gross	ADJ
taxlaw-8380	384	38	income	income	NOUN
taxlaw-8380	384	39	as	as	ADP
taxlaw-8380	384	40	a	a	DET
taxlaw-8380	384	41	refund	refund	NOUN
taxlaw-8380	384	42	instead	instead	ADV
taxlaw-8380	384	43	of	of	ADP
taxlaw-8380	384	44	finding	find	VERB
taxlaw-8380	384	45	to	to	ADP
taxlaw-8380	384	46	their	their	PRON
taxlaw-8380	384	47	surprise	surprise	NOUN
taxlaw-8380	384	48	that	that	SCONJ
taxlaw-8380	384	49	they	they	PRON
taxlaw-8380	384	50	owe	owe	VERB
taxlaw-8380	384	51	the	the	DET
taxlaw-8380	384	52	equivalent	equivalent	NOUN
taxlaw-8380	384	53	of	of	ADP
taxlaw-8380	384	54	20	20	NUM
taxlaw-8380	384	55	percent	percent	NOUN
taxlaw-8380	384	56	of	of	ADP
taxlaw-8380	384	57	their	their	PRON
taxlaw-8380	384	58	monthly	monthly	ADJ
taxlaw-8380	384	59	gross	gross	ADJ
taxlaw-8380	384	60	income	income	NOUN
taxlaw-8380	384	61	at	at	ADP
taxlaw-8380	384	62	the	the	DET
taxlaw-8380	384	63	end	end	NOUN
taxlaw-8380	384	64	of	of	ADP
taxlaw-8380	384	65	the	the	DET
taxlaw-8380	384	66	year	year	NOUN
taxlaw-8380	384	67	.	.	PUNCT
taxlaw-8380	385	1	in	in	ADP
taxlaw-8380	385	2	this	this	DET
taxlaw-8380	385	3	scenario	scenario	NOUN
taxlaw-8380	385	4	,	,	PUNCT
taxlaw-8380	385	5	in	in	ADP
taxlaw-8380	385	6	year	year	NOUN
taxlaw-8380	385	7	2	2	NUM
taxlaw-8380	385	8	,	,	PUNCT
taxlaw-8380	385	9	taxpayer	taxpayer	NOUN
taxlaw-8380	385	10	2a	2a	NUM
taxlaw-8380	385	11	becomes	become	VERB
taxlaw-8380	385	12	taxpayer	taxpayer	NOUN
taxlaw-8380	385	13	2	2	NUM
taxlaw-8380	385	14	.	.	PUNCT
taxlaw-8380	386	1	under	under	ADP
taxlaw-8380	386	2	the	the	DET
taxlaw-8380	386	3	current	current	ADJ
taxlaw-8380	386	4	system	system	NOUN
taxlaw-8380	386	5	,	,	PUNCT
taxlaw-8380	386	6	taxpayer	taxpayer	NOUN
taxlaw-8380	386	7	2	2	NUM
taxlaw-8380	386	8	and	and	CCONJ
taxlaw-8380	386	9	taxpayer	taxpayer	NOUN
taxlaw-8380	386	10	2a	2a	NUM
taxlaw-8380	386	11	would	would	AUX
taxlaw-8380	386	12	have	have	AUX
taxlaw-8380	386	13	had	have	VERB
taxlaw-8380	386	14	a	a	DET
taxlaw-8380	386	15	three	three	NUM
taxlaw-8380	386	16	-	-	PUNCT
taxlaw-8380	386	17	year	year	NOUN
taxlaw-8380	386	18	refund	refund	NOUN
taxlaw-8380	386	19	trajectory	trajectory	NOUN
taxlaw-8380	386	20	of	of	ADP
taxlaw-8380	386	21	$	$	SYM
taxlaw-8380	386	22	2,562	2,562	NUM
taxlaw-8380	386	23	to	to	PART
taxlaw-8380	386	24	-$674	-$674	VERB
taxlaw-8380	386	25	to	to	ADP
taxlaw-8380	386	26	-$860	-$860	NOUN
taxlaw-8380	386	27	,	,	PUNCT
taxlaw-8380	386	28	whereas	whereas	SCONJ
taxlaw-8380	386	29	under	under	ADP
taxlaw-8380	386	30	the	the	DET
taxlaw-8380	386	31	proposed	propose	VERB
taxlaw-8380	386	32	policy	policy	NOUN
taxlaw-8380	386	33	that	that	DET
taxlaw-8380	386	34	same	same	ADJ
taxlaw-8380	386	35	taxpayer	taxpayer	NOUN
taxlaw-8380	386	36	’s	’s	PART
taxlaw-8380	386	37	refund	refund	NOUN
taxlaw-8380	386	38	trajectory	trajectory	NOUN
taxlaw-8380	386	39	would	would	AUX
taxlaw-8380	386	40	have	have	AUX
taxlaw-8380	386	41	been	be	AUX
taxlaw-8380	386	42	$	$	SYM
taxlaw-8380	386	43	5,447	5,447	NUM
taxlaw-8380	386	44	to	to	PART
taxlaw-8380	386	45	$	$	SYM
taxlaw-8380	386	46	2,212	2,212	NUM
taxlaw-8380	386	47	to	to	PART
taxlaw-8380	386	48	$	$	SYM
taxlaw-8380	386	49	1,291	1,291	NUM
taxlaw-8380	386	50	.	.	PUNCT
taxlaw-8380	386	51	2021	2021	NUM
taxlaw-8380	386	52	]	]	PUNCT
taxlaw-8380	387	1	the	the	DET
taxlaw-8380	387	2	case	case	NOUN
taxlaw-8380	387	3	for	for	ADP
taxlaw-8380	387	4	overwithholding	overwithholde	VERB
taxlaw-8380	387	5	federal	federal	ADJ
taxlaw-8380	387	6	income	income	NOUN
taxlaw-8380	387	7	tax	tax	NOUN
taxlaw-8380	387	8	2	2	NUM
taxlaw-8380	387	9	table	table	NOUN
taxlaw-8380	387	10	5	5	NUM
taxlaw-8380	387	11	:	:	PUNCT
taxlaw-8380	387	12	taxpayer	taxpayer	NOUN
taxlaw-8380	387	13	2a	2a	NUM
taxlaw-8380	387	14	:	:	PUNCT
taxlaw-8380	387	15	middle	middle	ADJ
taxlaw-8380	387	16	-	-	PUNCT
taxlaw-8380	387	17	income	income	NOUN
taxlaw-8380	387	18	filer	filer	NOUN
taxlaw-8380	387	19	with	with	ADP
taxlaw-8380	387	20	two	two	NUM
taxlaw-8380	387	21	dependents	dependent	NOUN
taxlaw-8380	387	22	,	,	PUNCT
taxlaw-8380	387	23	filing	file	VERB
taxlaw-8380	387	24	as	as	ADP
taxlaw-8380	387	25	head	head	NOUN
taxlaw-8380	387	26	of	of	ADP
taxlaw-8380	387	27	household	household	NOUN
taxlaw-8380	387	28	,	,	PUNCT
taxlaw-8380	387	29	at	at	ADP
taxlaw-8380	387	30	year	year	NOUN
taxlaw-8380	387	31	zero.84	zero.84	PROPN
taxlaw-8380	387	32	current	current	ADJ
taxlaw-8380	387	33	system	system	NOUN
taxlaw-8380	387	34	:	:	PUNCT
taxlaw-8380	387	35	year	year	NOUN
taxlaw-8380	387	36	0	0	NUM
taxlaw-8380	387	37	company	company	PROPN
taxlaw-8380	387	38	a	a	DET
taxlaw-8380	387	39	company	company	NOUN
taxlaw-8380	387	40	b	b	PROPN
taxlaw-8380	387	41	total	total	ADJ
taxlaw-8380	387	42	income	income	NOUN
taxlaw-8380	387	43	,	,	PUNCT
taxlaw-8380	387	44	actual	actual	ADJ
taxlaw-8380	387	45	tax	tax	NOUN
taxlaw-8380	387	46	owed	owe	VERB
taxlaw-8380	387	47	salary	salary	NOUN
taxlaw-8380	387	48	$	$	SYM
taxlaw-8380	387	49	20,000	20,000	NUM
taxlaw-8380	387	50	$	$	SYM
taxlaw-8380	387	51	20,000	20,000	NUM
taxlaw-8380	387	52	$	$	SYM
taxlaw-8380	387	53	40,000	40,000	NUM
taxlaw-8380	387	54	standard	standard	ADJ
taxlaw-8380	387	55	deduction	deduction	NOUN
taxlaw-8380	387	56	applied	apply	VERB
taxlaw-8380	387	57	$	$	SYM
taxlaw-8380	387	58	12,400	12,400	NUM
taxlaw-8380	387	59	$	$	SYM
taxlaw-8380	387	60	12,400	12,400	NUM
taxlaw-8380	387	61	$	$	SYM
taxlaw-8380	387	62	18,650	18,650	NUM
taxlaw-8380	387	63	apparent	apparent	ADJ
taxlaw-8380	387	64	taxable	taxable	ADJ
taxlaw-8380	387	65	income	income	NOUN
taxlaw-8380	387	66	$	$	SYM
taxlaw-8380	387	67	7,600	7,600	NUM
taxlaw-8380	387	68	$	$	SYM
taxlaw-8380	387	69	7,600	7,600	NUM
taxlaw-8380	387	70	$	$	SYM
taxlaw-8380	387	71	21,350	21,350	NUM
taxlaw-8380	387	72	withheld	withhold	VERB
taxlaw-8380	387	73	at	at	ADP
taxlaw-8380	387	74	10	10	NUM
taxlaw-8380	387	75	%	%	NOUN
taxlaw-8380	387	76	$	$	SYM
taxlaw-8380	387	77	760	760	NUM
taxlaw-8380	387	78	$	$	SYM
taxlaw-8380	387	79	760	760	NUM
taxlaw-8380	387	80	$	$	SYM
taxlaw-8380	387	81	988	988	NUM
taxlaw-8380	387	82	withheld	withhold	VERB
taxlaw-8380	387	83	at	at	ADP
taxlaw-8380	387	84	12	12	NUM
taxlaw-8380	387	85	%	%	NOUN
taxlaw-8380	387	86	$	$	SYM
taxlaw-8380	387	87	1,377	1,377	NUM
taxlaw-8380	387	88	total	total	NOUN
taxlaw-8380	387	89	withheld	withhold	VERB
taxlaw-8380	387	90	$	$	SYM
taxlaw-8380	387	91	1,520	1,520	NUM
taxlaw-8380	387	92	eitc	eitc	NOUN
taxlaw-8380	387	93	applied	apply	VERB
taxlaw-8380	387	94	$	$	SYM
taxlaw-8380	387	95	1,406	1,406	NUM
taxlaw-8380	387	96	ctc	ctc	NOUN
taxlaw-8380	387	97	applied	apply	VERB
taxlaw-8380	387	98	$	$	SYM
taxlaw-8380	387	99	2,000	2,000	NUM
taxlaw-8380	387	100	total	total	NOUN
taxlaw-8380	387	101	owed	owe	VERB
taxlaw-8380	387	102	$	$	SYM
taxlaw-8380	387	103	2,365	2,365	NUM
taxlaw-8380	387	104	refund	refund	VERB
taxlaw-8380	387	105	$	$	SYM
taxlaw-8380	387	106	2,562	2,562	NUM
taxlaw-8380	387	107	%	%	NOUN
taxlaw-8380	387	108	of	of	ADP
taxlaw-8380	387	109	monthly	monthly	ADJ
taxlaw-8380	387	110	earnings	earning	NOUN
taxlaw-8380	387	111	received	receive	VERB
taxlaw-8380	387	112	(	(	PUNCT
taxlaw-8380	387	113	owed	owe	VERB
taxlaw-8380	387	114	)	)	PUNCT
taxlaw-8380	387	115	77	77	NUM
taxlaw-8380	387	116	%	%	NOUN
taxlaw-8380	387	117	proposed	propose	VERB
taxlaw-8380	387	118	policy	policy	NOUN
taxlaw-8380	387	119	:	:	PUNCT
taxlaw-8380	387	120	year	year	NOUN
taxlaw-8380	387	121	0	0	NUM
taxlaw-8380	387	122	company	company	PROPN
taxlaw-8380	387	123	a	a	DET
taxlaw-8380	387	124	company	company	NOUN
taxlaw-8380	387	125	b	b	PROPN
taxlaw-8380	387	126	total	total	ADJ
taxlaw-8380	387	127	income	income	NOUN
taxlaw-8380	387	128	,	,	PUNCT
taxlaw-8380	387	129	actual	actual	ADJ
taxlaw-8380	387	130	tax	tax	NOUN
taxlaw-8380	387	131	owed	owe	VERB
taxlaw-8380	387	132	salary	salary	NOUN
taxlaw-8380	387	133	$	$	SYM
taxlaw-8380	387	134	20,000	20,000	NUM
taxlaw-8380	387	135	$	$	SYM
taxlaw-8380	387	136	20,000	20,000	NUM
taxlaw-8380	387	137	$	$	SYM
taxlaw-8380	387	138	40,000	40,000	NUM
taxlaw-8380	387	139	standard	standard	ADJ
taxlaw-8380	387	140	deduction	deduction	NOUN
taxlaw-8380	387	141	applied	apply	VERB
taxlaw-8380	387	142	$	$	SYM
taxlaw-8380	387	143	$	$	SYM
taxlaw-8380	387	144	$	$	SYM
taxlaw-8380	387	145	18,650	18,650	NUM
taxlaw-8380	387	146	apparent	apparent	ADJ
taxlaw-8380	387	147	taxable	taxable	ADJ
taxlaw-8380	387	148	income	income	NOUN
taxlaw-8380	387	149	$	$	SYM
taxlaw-8380	387	150	20,000	20,000	NUM
taxlaw-8380	387	151	$	$	SYM
taxlaw-8380	387	152	20,000	20,000	NUM
taxlaw-8380	387	153	$	$	SYM
taxlaw-8380	387	154	21,350	21,350	NUM
taxlaw-8380	387	155	withheld	withhold	VERB
taxlaw-8380	387	156	at	at	ADP
taxlaw-8380	387	157	10	10	NUM
taxlaw-8380	387	158	%	%	NOUN
taxlaw-8380	387	159	$	$	SYM
taxlaw-8380	387	160	988	988	NUM
taxlaw-8380	387	161	$	$	SYM
taxlaw-8380	387	162	988	988	NUM
taxlaw-8380	387	163	$	$	SYM
taxlaw-8380	387	164	988	988	NUM
taxlaw-8380	387	165	withheld	withhold	VERB
taxlaw-8380	387	166	at	at	ADP
taxlaw-8380	387	167	12	12	NUM
taxlaw-8380	387	168	%	%	NOUN
taxlaw-8380	387	169	$	$	SYM
taxlaw-8380	387	170	1,215	1,215	NUM
taxlaw-8380	387	171	$	$	SYM
taxlaw-8380	387	172	1,215	1,215	NUM
taxlaw-8380	387	173	$	$	SYM
taxlaw-8380	387	174	1,377	1,377	NUM
taxlaw-8380	387	175	total	total	NOUN
taxlaw-8380	387	176	withheld	withhold	VERB
taxlaw-8380	387	177	$	$	SYM
taxlaw-8380	387	178	4,405	4,405	NUM
taxlaw-8380	387	179	eitc	eitc	NOUN
taxlaw-8380	387	180	applied	apply	VERB
taxlaw-8380	387	181	$	$	SYM
taxlaw-8380	387	182	1,406	1,406	NUM
taxlaw-8380	387	183	ctc	ctc	NOUN
taxlaw-8380	387	184	applied	apply	VERB
taxlaw-8380	387	185	$	$	SYM
taxlaw-8380	387	186	2,000	2,000	NUM
taxlaw-8380	387	187	total	total	NOUN
taxlaw-8380	387	188	owed	owe	VERB
taxlaw-8380	387	189	$	$	SYM
taxlaw-8380	387	190	2,365	2,365	NUM
taxlaw-8380	387	191	refund	refund	NOUN
taxlaw-8380	387	192	$	$	SYM
taxlaw-8380	387	193	5,447	5,447	NUM
taxlaw-8380	387	194	%	%	NOUN
taxlaw-8380	387	195	of	of	ADP
taxlaw-8380	387	196	monthly	monthly	ADJ
taxlaw-8380	387	197	earnings	earning	NOUN
taxlaw-8380	387	198	received	receive	VERB
taxlaw-8380	387	199	(	(	PUNCT
taxlaw-8380	387	200	owed	owe	VERB
taxlaw-8380	387	201	)	)	PUNCT
taxlaw-8380	387	202	163	163	NUM
taxlaw-8380	387	203	%	%	NOUN
taxlaw-8380	387	204	84	84	NUM
taxlaw-8380	387	205	assumptions	assumption	NOUN
taxlaw-8380	387	206	:	:	PUNCT
taxlaw-8380	387	207	(	(	PUNCT
taxlaw-8380	387	208	1	1	X
taxlaw-8380	387	209	)	)	PUNCT
taxlaw-8380	387	210	no	no	DET
taxlaw-8380	387	211	w-4	w-4	NOUN
taxlaw-8380	387	212	is	be	AUX
taxlaw-8380	387	213	filed	file	VERB
taxlaw-8380	387	214	:	:	PUNCT
taxlaw-8380	387	215	under	under	ADP
taxlaw-8380	387	216	current	current	ADJ
taxlaw-8380	387	217	policy	policy	NOUN
taxlaw-8380	387	218	,	,	PUNCT
taxlaw-8380	387	219	withholdings	withholding	NOUN
taxlaw-8380	387	220	are	be	AUX
taxlaw-8380	387	221	calculated	calculate	VERB
taxlaw-8380	387	222	assuming	assume	VERB
taxlaw-8380	387	223	the	the	DET
taxlaw-8380	387	224	filer	filer	NOUN
taxlaw-8380	387	225	is	be	AUX
taxlaw-8380	387	226	a	a	DET
taxlaw-8380	387	227	single	single	ADJ
taxlaw-8380	387	228	person	person	NOUN
taxlaw-8380	387	229	with	with	ADP
taxlaw-8380	387	230	no	no	DET
taxlaw-8380	387	231	dependents	dependent	NOUN
taxlaw-8380	387	232	claiming	claim	VERB
taxlaw-8380	387	233	the	the	DET
taxlaw-8380	387	234	standard	standard	ADJ
taxlaw-8380	387	235	deduction	deduction	NOUN
taxlaw-8380	387	236	.	.	PUNCT
taxlaw-8380	388	1	under	under	ADP
taxlaw-8380	388	2	proposed	propose	VERB
taxlaw-8380	388	3	policy	policy	NOUN
taxlaw-8380	388	4	,	,	PUNCT
taxlaw-8380	388	5	withholding	withholding	NOUN
taxlaw-8380	388	6	begins	begin	VERB
taxlaw-8380	388	7	at	at	ADP
taxlaw-8380	388	8	the	the	DET
taxlaw-8380	388	9	first	first	ADJ
taxlaw-8380	388	10	dollar	dollar	NOUN
taxlaw-8380	388	11	.	.	PUNCT
taxlaw-8380	389	1	(	(	PUNCT
taxlaw-8380	389	2	2	2	NUM
taxlaw-8380	389	3	)	)	PUNCT
taxlaw-8380	389	4	only	only	ADV
taxlaw-8380	389	5	the	the	DET
taxlaw-8380	389	6	eitc	eitc	NOUN
taxlaw-8380	389	7	and	and	CCONJ
taxlaw-8380	389	8	the	the	DET
taxlaw-8380	389	9	ctc	ctc	NOUN
taxlaw-8380	389	10	are	be	AUX
taxlaw-8380	389	11	considered	consider	VERB
taxlaw-8380	389	12	.	.	PUNCT
taxlaw-8380	390	1	(	(	PUNCT
taxlaw-8380	390	2	3	3	X
taxlaw-8380	390	3	)	)	PUNCT
taxlaw-8380	390	4	fica	fica	PROPN
taxlaw-8380	390	5	taxes	taxis	NOUN
taxlaw-8380	390	6	are	be	AUX
taxlaw-8380	390	7	not	not	PART
taxlaw-8380	390	8	considered	consider	VERB
taxlaw-8380	390	9	because	because	SCONJ
taxlaw-8380	390	10	they	they	PRON
taxlaw-8380	390	11	are	be	AUX
taxlaw-8380	390	12	subject	subject	ADJ
taxlaw-8380	390	13	to	to	ADP
taxlaw-8380	390	14	separate	separate	ADJ
taxlaw-8380	390	15	mandatory	mandatory	ADJ
taxlaw-8380	390	16	withholding	withholding	NOUN
taxlaw-8380	390	17	schedules	schedule	NOUN
taxlaw-8380	390	18	and	and	CCONJ
taxlaw-8380	390	19	begin	begin	VERB
taxlaw-8380	390	20	at	at	ADP
taxlaw-8380	390	21	the	the	DET
taxlaw-8380	390	22	first	first	ADJ
taxlaw-8380	390	23	dollar	dollar	NOUN
taxlaw-8380	390	24	.	.	PUNCT
taxlaw-8380	391	1	(	(	PUNCT
taxlaw-8380	391	2	4	4	X
taxlaw-8380	391	3	)	)	PUNCT
taxlaw-8380	391	4	dependents	dependent	NOUN
taxlaw-8380	391	5	are	be	AUX
taxlaw-8380	391	6	age	age	NOUN
taxlaw-8380	391	7	16	16	NUM
taxlaw-8380	391	8	and	and	CCONJ
taxlaw-8380	391	9	18	18	NUM
taxlaw-8380	391	10	:	:	PUNCT
taxlaw-8380	391	11	the	the	DET
taxlaw-8380	391	12	former	former	ADJ
taxlaw-8380	391	13	qualifies	qualifie	NOUN
taxlaw-8380	391	14	as	as	ADP
taxlaw-8380	391	15	a	a	DET
taxlaw-8380	391	16	dependent	dependent	NOUN
taxlaw-8380	391	17	for	for	ADP
taxlaw-8380	391	18	both	both	CCONJ
taxlaw-8380	391	19	eitc	eitc	NOUN
taxlaw-8380	391	20	and	and	CCONJ
taxlaw-8380	391	21	ctc	ctc	PROPN
taxlaw-8380	391	22	,	,	PUNCT
taxlaw-8380	391	23	the	the	DET
taxlaw-8380	391	24	latter	latter	ADJ
taxlaw-8380	391	25	qualifies	qualifie	NOUN
taxlaw-8380	391	26	as	as	ADP
taxlaw-8380	391	27	a	a	DET
taxlaw-8380	391	28	dependent	dependent	NOUN
taxlaw-8380	391	29	for	for	ADP
taxlaw-8380	391	30	eitc	eitc	ADJ
taxlaw-8380	391	31	purposes	purpose	NOUN
taxlaw-8380	391	32	only	only	ADV
taxlaw-8380	391	33	.	.	PUNCT
taxlaw-8380	392	1	2	2	NUM
taxlaw-8380	392	2	columbia	columbia	PROPN
taxlaw-8380	392	3	journal	journal	NOUN
taxlaw-8380	392	4	of	of	ADP
taxlaw-8380	392	5	tax	tax	NOUN
taxlaw-8380	392	6	law	law	NOUN
taxlaw-8380	393	1	[	[	X
taxlaw-8380	393	2	vol	vol	NOUN
taxlaw-8380	393	3	.	.	PUNCT
taxlaw-8380	394	1	12:172	12:172	NUM
taxlaw-8380	394	2	table	table	NOUN
taxlaw-8380	394	3	6	6	NUM
taxlaw-8380	394	4	:	:	PUNCT
taxlaw-8380	394	5	taxpayer	taxpayer	NOUN
taxlaw-8380	394	6	2a	2a	NUM
taxlaw-8380	394	7	:	:	PUNCT
taxlaw-8380	394	8	middle	middle	ADJ
taxlaw-8380	394	9	-	-	PUNCT
taxlaw-8380	394	10	income	income	NOUN
taxlaw-8380	394	11	filer	filer	NOUN
taxlaw-8380	394	12	with	with	ADP
taxlaw-8380	394	13	two	two	NUM
taxlaw-8380	394	14	dependents	dependent	NOUN
taxlaw-8380	394	15	,	,	PUNCT
taxlaw-8380	394	16	filing	file	VERB
taxlaw-8380	394	17	as	as	ADP
taxlaw-8380	394	18	head	head	NOUN
taxlaw-8380	394	19	of	of	ADP
taxlaw-8380	394	20	household	household	NOUN
taxlaw-8380	394	21	,	,	PUNCT
taxlaw-8380	394	22	at	at	ADP
taxlaw-8380	394	23	year	year	NOUN
taxlaw-8380	394	24	one.85	one.85	PROPN
taxlaw-8380	394	25	current	current	ADJ
taxlaw-8380	394	26	system	system	NOUN
taxlaw-8380	394	27	:	:	PUNCT
taxlaw-8380	394	28	year	year	NOUN
taxlaw-8380	394	29	1	1	NUM
taxlaw-8380	394	30	company	company	NOUN
taxlaw-8380	394	31	a	a	DET
taxlaw-8380	394	32	company	company	NOUN
taxlaw-8380	394	33	b	b	PROPN
taxlaw-8380	394	34	total	total	ADJ
taxlaw-8380	394	35	income	income	NOUN
taxlaw-8380	394	36	,	,	PUNCT
taxlaw-8380	394	37	actual	actual	ADJ
taxlaw-8380	394	38	tax	tax	NOUN
taxlaw-8380	394	39	owed	owe	VERB
taxlaw-8380	394	40	salary	salary	NOUN
taxlaw-8380	394	41	$	$	SYM
taxlaw-8380	394	42	20,000	20,000	NUM
taxlaw-8380	394	43	$	$	SYM
taxlaw-8380	394	44	20,000	20,000	NUM
taxlaw-8380	394	45	$	$	SYM
taxlaw-8380	394	46	40,000	40,000	NUM
taxlaw-8380	394	47	standard	standard	ADJ
taxlaw-8380	394	48	deduction	deduction	NOUN
taxlaw-8380	394	49	applied	apply	VERB
taxlaw-8380	394	50	$	$	SYM
taxlaw-8380	394	51	12,400	12,400	NUM
taxlaw-8380	394	52	$	$	SYM
taxlaw-8380	394	53	12,400	12,400	NUM
taxlaw-8380	394	54	$	$	SYM
taxlaw-8380	394	55	18,650	18,650	NUM
taxlaw-8380	394	56	apparent	apparent	ADJ
taxlaw-8380	394	57	taxable	taxable	ADJ
taxlaw-8380	394	58	income	income	NOUN
taxlaw-8380	394	59	$	$	SYM
taxlaw-8380	394	60	7,600	7,600	NUM
taxlaw-8380	394	61	$	$	SYM
taxlaw-8380	394	62	7,600	7,600	NUM
taxlaw-8380	394	63	$	$	SYM
taxlaw-8380	394	64	21,350	21,350	NUM
taxlaw-8380	394	65	withheld	withhold	VERB
taxlaw-8380	394	66	at	at	ADP
taxlaw-8380	394	67	10	10	NUM
taxlaw-8380	394	68	%	%	NOUN
taxlaw-8380	394	69	$	$	SYM
taxlaw-8380	394	70	760	760	NUM
taxlaw-8380	394	71	$	$	SYM
taxlaw-8380	394	72	760	760	NUM
taxlaw-8380	394	73	$	$	SYM
taxlaw-8380	394	74	988	988	NUM
taxlaw-8380	394	75	withheld	withhold	VERB
taxlaw-8380	394	76	at	at	ADP
taxlaw-8380	394	77	12	12	NUM
taxlaw-8380	394	78	%	%	NOUN
taxlaw-8380	394	79	$	$	SYM
taxlaw-8380	394	80	1,377	1,377	NUM
taxlaw-8380	394	81	total	total	NOUN
taxlaw-8380	394	82	withheld	withhold	VERB
taxlaw-8380	394	83	$	$	SYM
taxlaw-8380	394	84	1,520	1,520	NUM
taxlaw-8380	394	85	eitc	eitc	NOUN
taxlaw-8380	394	86	applied	apply	VERB
taxlaw-8380	394	87	$	$	SYM
taxlaw-8380	394	88	171	171	NUM
taxlaw-8380	394	89	ctc	ctc	NOUN
taxlaw-8380	394	90	applied	apply	VERB
taxlaw-8380	394	91	$	$	SYM
taxlaw-8380	394	92	total	total	NOUN
taxlaw-8380	394	93	owed	owe	VERB
taxlaw-8380	394	94	$	$	SYM
taxlaw-8380	394	95	2,365	2,365	NUM
taxlaw-8380	394	96	refund	refund	NOUN
taxlaw-8380	394	97	$	$	ADP
taxlaw-8380	394	98	(	(	PUNCT
taxlaw-8380	394	99	674	674	NUM
taxlaw-8380	394	100	)	)	PUNCT
taxlaw-8380	394	101	%	%	NOUN
taxlaw-8380	394	102	of	of	ADP
taxlaw-8380	394	103	monthly	monthly	ADJ
taxlaw-8380	394	104	earnings	earning	NOUN
taxlaw-8380	394	105	received	receive	VERB
taxlaw-8380	394	106	(	(	PUNCT
taxlaw-8380	394	107	owed	owe	VERB
taxlaw-8380	394	108	)	)	PUNCT
taxlaw-8380	394	109	(	(	PUNCT
taxlaw-8380	394	110	20	20	NUM
taxlaw-8380	394	111	%	%	NOUN
taxlaw-8380	394	112	)	)	PUNCT
taxlaw-8380	395	1	proposed	propose	VERB
taxlaw-8380	395	2	policy	policy	NOUN
taxlaw-8380	395	3	:	:	PUNCT
taxlaw-8380	395	4	year	year	NOUN
taxlaw-8380	395	5	1	1	NUM
taxlaw-8380	395	6	company	company	NOUN
taxlaw-8380	395	7	a	a	DET
taxlaw-8380	395	8	company	company	NOUN
taxlaw-8380	395	9	b	b	PROPN
taxlaw-8380	395	10	total	total	ADJ
taxlaw-8380	395	11	income	income	NOUN
taxlaw-8380	395	12	,	,	PUNCT
taxlaw-8380	395	13	actual	actual	ADJ
taxlaw-8380	395	14	tax	tax	NOUN
taxlaw-8380	395	15	owed	owe	VERB
taxlaw-8380	395	16	salary	salary	NOUN
taxlaw-8380	395	17	$	$	SYM
taxlaw-8380	395	18	20,000	20,000	NUM
taxlaw-8380	395	19	$	$	SYM
taxlaw-8380	395	20	20,000	20,000	NUM
taxlaw-8380	395	21	$	$	SYM
taxlaw-8380	395	22	40,000	40,000	NUM
taxlaw-8380	395	23	standard	standard	ADJ
taxlaw-8380	395	24	deduction	deduction	NOUN
taxlaw-8380	395	25	applied	apply	VERB
taxlaw-8380	395	26	$	$	SYM
taxlaw-8380	395	27	$	$	SYM
taxlaw-8380	395	28	$	$	SYM
taxlaw-8380	395	29	18,650	18,650	NUM
taxlaw-8380	395	30	apparent	apparent	ADJ
taxlaw-8380	395	31	taxable	taxable	ADJ
taxlaw-8380	395	32	income	income	NOUN
taxlaw-8380	395	33	$	$	SYM
taxlaw-8380	395	34	20,000	20,000	NUM
taxlaw-8380	395	35	$	$	SYM
taxlaw-8380	395	36	20,000	20,000	NUM
taxlaw-8380	395	37	$	$	SYM
taxlaw-8380	395	38	21,350	21,350	NUM
taxlaw-8380	395	39	withheld	withhold	VERB
taxlaw-8380	395	40	at	at	ADP
taxlaw-8380	395	41	10	10	NUM
taxlaw-8380	395	42	%	%	NOUN
taxlaw-8380	395	43	$	$	SYM
taxlaw-8380	395	44	988	988	NUM
taxlaw-8380	395	45	$	$	SYM
taxlaw-8380	395	46	988	988	NUM
taxlaw-8380	395	47	$	$	SYM
taxlaw-8380	395	48	988	988	NUM
taxlaw-8380	395	49	withheld	withhold	VERB
taxlaw-8380	395	50	at	at	ADP
taxlaw-8380	395	51	12	12	NUM
taxlaw-8380	395	52	%	%	NOUN
taxlaw-8380	395	53	$	$	SYM
taxlaw-8380	395	54	1,215	1,215	NUM
taxlaw-8380	395	55	$	$	SYM
taxlaw-8380	395	56	1,215	1,215	NUM
taxlaw-8380	395	57	$	$	SYM
taxlaw-8380	395	58	1,377	1,377	NUM
taxlaw-8380	395	59	total	total	NOUN
taxlaw-8380	395	60	withheld	withhold	VERB
taxlaw-8380	395	61	$	$	SYM
taxlaw-8380	395	62	4,405	4,405	NUM
taxlaw-8380	395	63	eitc	eitc	NOUN
taxlaw-8380	395	64	applied	apply	VERB
taxlaw-8380	395	65	$	$	SYM
taxlaw-8380	395	66	171	171	NUM
taxlaw-8380	395	67	ctc	ctc	NOUN
taxlaw-8380	395	68	applied	apply	VERB
taxlaw-8380	395	69	$	$	SYM
taxlaw-8380	395	70	total	total	NOUN
taxlaw-8380	395	71	owed	owe	VERB
taxlaw-8380	395	72	$	$	SYM
taxlaw-8380	395	73	2,365	2,365	NUM
taxlaw-8380	395	74	refund	refund	VERB
taxlaw-8380	395	75	$	$	SYM
taxlaw-8380	395	76	2,212	2,212	NUM
taxlaw-8380	395	77	%	%	NOUN
taxlaw-8380	395	78	of	of	ADP
taxlaw-8380	395	79	monthly	monthly	ADJ
taxlaw-8380	395	80	earnings	earning	NOUN
taxlaw-8380	395	81	received	receive	VERB
taxlaw-8380	395	82	(	(	PUNCT
taxlaw-8380	395	83	owed	owe	VERB
taxlaw-8380	395	84	)	)	PUNCT
taxlaw-8380	395	85	66	66	NUM
taxlaw-8380	395	86	%	%	NOUN
taxlaw-8380	395	87	85	85	NUM
taxlaw-8380	395	88	assumptions	assumption	NOUN
taxlaw-8380	395	89	:	:	PUNCT
taxlaw-8380	395	90	(	(	PUNCT
taxlaw-8380	395	91	1	1	X
taxlaw-8380	395	92	)	)	PUNCT
taxlaw-8380	395	93	no	no	DET
taxlaw-8380	395	94	w-4	w-4	NOUN
taxlaw-8380	395	95	is	be	AUX
taxlaw-8380	395	96	filed	file	VERB
taxlaw-8380	395	97	:	:	PUNCT
taxlaw-8380	395	98	under	under	ADP
taxlaw-8380	395	99	current	current	ADJ
taxlaw-8380	395	100	policy	policy	NOUN
taxlaw-8380	395	101	,	,	PUNCT
taxlaw-8380	395	102	withholdings	withholding	NOUN
taxlaw-8380	395	103	are	be	AUX
taxlaw-8380	395	104	calculated	calculate	VERB
taxlaw-8380	395	105	assuming	assume	VERB
taxlaw-8380	395	106	the	the	DET
taxlaw-8380	395	107	filer	filer	NOUN
taxlaw-8380	395	108	is	be	AUX
taxlaw-8380	395	109	a	a	DET
taxlaw-8380	395	110	single	single	ADJ
taxlaw-8380	395	111	person	person	NOUN
taxlaw-8380	395	112	with	with	ADP
taxlaw-8380	395	113	no	no	DET
taxlaw-8380	395	114	dependents	dependent	NOUN
taxlaw-8380	395	115	claiming	claim	VERB
taxlaw-8380	395	116	the	the	DET
taxlaw-8380	395	117	standard	standard	ADJ
taxlaw-8380	395	118	deduction	deduction	NOUN
taxlaw-8380	395	119	.	.	PUNCT
taxlaw-8380	396	1	under	under	ADP
taxlaw-8380	396	2	proposed	propose	VERB
taxlaw-8380	396	3	policy	policy	NOUN
taxlaw-8380	396	4	,	,	PUNCT
taxlaw-8380	396	5	withholding	withholding	NOUN
taxlaw-8380	396	6	begins	begin	VERB
taxlaw-8380	396	7	at	at	ADP
taxlaw-8380	396	8	the	the	DET
taxlaw-8380	396	9	first	first	ADJ
taxlaw-8380	396	10	dollar	dollar	NOUN
taxlaw-8380	396	11	.	.	PUNCT
taxlaw-8380	397	1	(	(	PUNCT
taxlaw-8380	397	2	2	2	NUM
taxlaw-8380	397	3	)	)	PUNCT
taxlaw-8380	397	4	only	only	ADV
taxlaw-8380	397	5	the	the	DET
taxlaw-8380	397	6	eitc	eitc	NOUN
taxlaw-8380	397	7	and	and	CCONJ
taxlaw-8380	397	8	the	the	DET
taxlaw-8380	397	9	ctc	ctc	NOUN
taxlaw-8380	397	10	are	be	AUX
taxlaw-8380	397	11	considered	consider	VERB
taxlaw-8380	397	12	.	.	PUNCT
taxlaw-8380	398	1	(	(	PUNCT
taxlaw-8380	398	2	3	3	X
taxlaw-8380	398	3	)	)	PUNCT
taxlaw-8380	398	4	fica	fica	PROPN
taxlaw-8380	398	5	taxes	taxis	NOUN
taxlaw-8380	398	6	are	be	AUX
taxlaw-8380	398	7	not	not	PART
taxlaw-8380	398	8	considered	consider	VERB
taxlaw-8380	398	9	because	because	SCONJ
taxlaw-8380	398	10	they	they	PRON
taxlaw-8380	398	11	are	be	AUX
taxlaw-8380	398	12	subject	subject	ADJ
taxlaw-8380	398	13	to	to	ADP
taxlaw-8380	398	14	separate	separate	ADJ
taxlaw-8380	398	15	mandatory	mandatory	ADJ
taxlaw-8380	398	16	withholding	withholding	NOUN
taxlaw-8380	398	17	schedules	schedule	NOUN
taxlaw-8380	398	18	and	and	CCONJ
taxlaw-8380	398	19	begin	begin	VERB
taxlaw-8380	398	20	at	at	ADP
taxlaw-8380	398	21	the	the	DET
taxlaw-8380	398	22	first	first	ADJ
taxlaw-8380	398	23	dollar	dollar	NOUN
taxlaw-8380	398	24	.	.	PUNCT
taxlaw-8380	399	1	(	(	PUNCT
taxlaw-8380	399	2	4	4	X
taxlaw-8380	399	3	)	)	PUNCT
taxlaw-8380	399	4	dependent	dependent	ADJ
taxlaw-8380	399	5	is	be	AUX
taxlaw-8380	399	6	age	age	NOUN
taxlaw-8380	399	7	17	17	NUM
taxlaw-8380	399	8	,	,	PUNCT
taxlaw-8380	399	9	qualifying	qualify	VERB
taxlaw-8380	399	10	as	as	ADP
taxlaw-8380	399	11	a	a	DET
taxlaw-8380	399	12	dependent	dependent	NOUN
taxlaw-8380	399	13	for	for	ADP
taxlaw-8380	399	14	eitc	eitc	ADJ
taxlaw-8380	399	15	purposes	purpose	NOUN
taxlaw-8380	399	16	only	only	ADV
taxlaw-8380	399	17	.	.	PUNCT
taxlaw-8380	400	1	the	the	DET
taxlaw-8380	400	2	second	second	ADJ
taxlaw-8380	400	3	dependent	dependent	ADJ
taxlaw-8380	400	4	from	from	ADP
taxlaw-8380	400	5	the	the	DET
taxlaw-8380	400	6	prior	prior	ADJ
taxlaw-8380	400	7	year	year	NOUN
taxlaw-8380	400	8	has	have	AUX
taxlaw-8380	400	9	aged	age	VERB
taxlaw-8380	400	10	out	out	ADP
taxlaw-8380	400	11	of	of	ADP
taxlaw-8380	400	12	dependent	dependent	ADJ
taxlaw-8380	400	13	eligibility	eligibility	NOUN
taxlaw-8380	400	14	for	for	ADP
taxlaw-8380	400	15	this	this	DET
taxlaw-8380	400	16	taxpayer	taxpayer	NOUN
taxlaw-8380	400	17	.	.	PUNCT
taxlaw-8380	401	1	this	this	DET
taxlaw-8380	401	2	table	table	NOUN
taxlaw-8380	401	3	can	can	AUX
taxlaw-8380	401	4	be	be	AUX
taxlaw-8380	401	5	viewed	view	VERB
taxlaw-8380	401	6	in	in	ADP
taxlaw-8380	401	7	conjunction	conjunction	NOUN
taxlaw-8380	401	8	with	with	ADP
taxlaw-8380	401	9	taxpayer	taxpayer	NOUN
taxlaw-8380	401	10	2	2	NUM
taxlaw-8380	401	11	from	from	ADP
taxlaw-8380	401	12	table	table	NOUN
taxlaw-8380	401	13	4	4	NUM
taxlaw-8380	401	14	.	.	PUNCT
taxlaw-8380	402	1	the	the	DET
taxlaw-8380	402	2	scenario	scenario	NOUN
taxlaw-8380	402	3	in	in	ADP
taxlaw-8380	402	4	that	that	DET
taxlaw-8380	402	5	table	table	NOUN
taxlaw-8380	402	6	would	would	AUX
taxlaw-8380	402	7	be	be	AUX
taxlaw-8380	402	8	year	year	NOUN
taxlaw-8380	402	9	3	3	NUM
taxlaw-8380	402	10	for	for	ADP
taxlaw-8380	402	11	taxpayer	taxpayer	NOUN
taxlaw-8380	402	12	2a	2a	NUM
taxlaw-8380	402	13	’s	’s	PART
taxlaw-8380	402	14	scenario	scenario	NOUN
taxlaw-8380	402	15	.	.	PUNCT
taxlaw-8380	403	1	2021	2021	NUM
taxlaw-8380	403	2	]	]	PUNCT
taxlaw-8380	404	1	the	the	DET
taxlaw-8380	404	2	case	case	NOUN
taxlaw-8380	404	3	for	for	ADP
taxlaw-8380	404	4	overwithholding	overwithholde	VERB
taxlaw-8380	404	5	federal	federal	ADJ
taxlaw-8380	404	6	income	income	NOUN
taxlaw-8380	404	7	tax	tax	NOUN
taxlaw-8380	404	8	2	2	NUM
taxlaw-8380	404	9	4	4	NUM
taxlaw-8380	404	10	.	.	PUNCT
taxlaw-8380	404	11	taxpayers	taxpayer	NOUN
taxlaw-8380	404	12	who	who	PRON
taxlaw-8380	404	13	wish	wish	VERB
taxlaw-8380	404	14	to	to	PART
taxlaw-8380	404	15	adjust	adjust	VERB
taxlaw-8380	404	16	their	their	PRON
taxlaw-8380	404	17	withholdings	withholding	NOUN
taxlaw-8380	404	18	can	can	AUX
taxlaw-8380	404	19	avail	avail	VERB
taxlaw-8380	404	20	themselves	themselves	PRON
taxlaw-8380	404	21	of	of	ADP
taxlaw-8380	404	22	the	the	DET
taxlaw-8380	404	23	w-4	w-4	NOUN
taxlaw-8380	404	24	finally	finally	ADV
taxlaw-8380	404	25	,	,	PUNCT
taxlaw-8380	404	26	this	this	DET
taxlaw-8380	404	27	proposed	propose	VERB
taxlaw-8380	404	28	policy	policy	NOUN
taxlaw-8380	404	29	does	do	AUX
taxlaw-8380	404	30	not	not	PART
taxlaw-8380	404	31	forgo	forgo	VERB
taxlaw-8380	404	32	the	the	DET
taxlaw-8380	404	33	benefits	benefit	NOUN
taxlaw-8380	404	34	available	available	ADJ
taxlaw-8380	404	35	to	to	ADP
taxlaw-8380	404	36	taxpayers	taxpayer	NOUN
taxlaw-8380	404	37	under	under	ADP
taxlaw-8380	404	38	the	the	DET
taxlaw-8380	404	39	current	current	ADJ
taxlaw-8380	404	40	system	system	NOUN
taxlaw-8380	404	41	:	:	PUNCT
taxlaw-8380	404	42	the	the	DET
taxlaw-8380	404	43	option	option	NOUN
taxlaw-8380	404	44	to	to	PART
taxlaw-8380	404	45	customize	customize	VERB
taxlaw-8380	404	46	withholdings	withholding	NOUN
taxlaw-8380	404	47	through	through	ADP
taxlaw-8380	404	48	the	the	DET
taxlaw-8380	404	49	w-4	w-4	NOUN
taxlaw-8380	404	50	would	would	AUX
taxlaw-8380	404	51	remain	remain	VERB
taxlaw-8380	404	52	in	in	ADP
taxlaw-8380	404	53	place	place	NOUN
taxlaw-8380	404	54	.	.	PUNCT
taxlaw-8380	405	1	filers	filer	NOUN
taxlaw-8380	405	2	who	who	PRON
taxlaw-8380	405	3	wish	wish	VERB
taxlaw-8380	405	4	to	to	PART
taxlaw-8380	405	5	calibrate	calibrate	VERB
taxlaw-8380	405	6	their	their	PRON
taxlaw-8380	405	7	withholdings	withholding	NOUN
taxlaw-8380	405	8	to	to	ADP
taxlaw-8380	405	9	actual	actual	ADJ
taxlaw-8380	405	10	earnings	earning	NOUN
taxlaw-8380	405	11	would	would	AUX
taxlaw-8380	405	12	retain	retain	VERB
taxlaw-8380	405	13	that	that	DET
taxlaw-8380	405	14	optionality	optionality	NOUN
taxlaw-8380	405	15	,	,	PUNCT
taxlaw-8380	405	16	just	just	ADV
taxlaw-8380	405	17	as	as	SCONJ
taxlaw-8380	405	18	they	they	PRON
taxlaw-8380	405	19	do	do	VERB
taxlaw-8380	405	20	today	today	NOUN
taxlaw-8380	405	21	.	.	PUNCT
taxlaw-8380	406	1	the	the	DET
taxlaw-8380	406	2	benefit	benefit	NOUN
taxlaw-8380	406	3	of	of	ADP
taxlaw-8380	406	4	this	this	DET
taxlaw-8380	406	5	policy	policy	NOUN
taxlaw-8380	406	6	is	be	AUX
taxlaw-8380	406	7	that	that	SCONJ
taxlaw-8380	406	8	it	it	PRON
taxlaw-8380	406	9	adjusts	adjust	VERB
taxlaw-8380	406	10	the	the	DET
taxlaw-8380	406	11	default	default	NOUN
taxlaw-8380	406	12	to	to	PART
taxlaw-8380	406	13	provide	provide	VERB
taxlaw-8380	406	14	for	for	ADP
taxlaw-8380	406	15	a	a	DET
taxlaw-8380	406	16	forced	force	VERB
taxlaw-8380	406	17	saving	saving	NOUN
taxlaw-8380	406	18	mechanism	mechanism	NOUN
taxlaw-8380	406	19	by	by	ADP
taxlaw-8380	406	20	having	have	VERB
taxlaw-8380	406	21	an	an	DET
taxlaw-8380	406	22	opt	opt	VERB
taxlaw-8380	406	23	-	-	PUNCT
taxlaw-8380	406	24	out	out	NOUN
taxlaw-8380	406	25	,	,	PUNCT
taxlaw-8380	406	26	rather	rather	ADV
taxlaw-8380	406	27	than	than	ADP
taxlaw-8380	406	28	an	an	DET
taxlaw-8380	406	29	optin	optin	NOUN
taxlaw-8380	406	30	,	,	PUNCT
taxlaw-8380	406	31	policy	policy	NOUN
taxlaw-8380	406	32	for	for	ADP
taxlaw-8380	406	33	savings	saving	NOUN
taxlaw-8380	406	34	.	.	PUNCT
taxlaw-8380	407	1	in	in	ADP
taxlaw-8380	407	2	so	so	ADV
taxlaw-8380	407	3	doing	do	VERB
taxlaw-8380	407	4	,	,	PUNCT
taxlaw-8380	407	5	a	a	DET
taxlaw-8380	407	6	large	large	ADJ
taxlaw-8380	407	7	number	number	NOUN
taxlaw-8380	407	8	of	of	ADP
taxlaw-8380	407	9	lowand	lowand	ADJ
taxlaw-8380	407	10	middle	middle	ADJ
taxlaw-8380	407	11	-	-	PUNCT
taxlaw-8380	407	12	income	income	NOUN
taxlaw-8380	407	13	participants	participant	NOUN
taxlaw-8380	407	14	will	will	AUX
taxlaw-8380	407	15	,	,	PUNCT
taxlaw-8380	407	16	by	by	ADP
taxlaw-8380	407	17	default	default	NOUN
taxlaw-8380	407	18	,	,	PUNCT
taxlaw-8380	407	19	save	save	VERB
taxlaw-8380	407	20	a	a	DET
taxlaw-8380	407	21	certain	certain	ADJ
taxlaw-8380	407	22	portion	portion	NOUN
taxlaw-8380	407	23	of	of	ADP
taxlaw-8380	407	24	their	their	PRON
taxlaw-8380	407	25	income	income	NOUN
taxlaw-8380	407	26	passively	passively	ADV
taxlaw-8380	407	27	,	,	PUNCT
taxlaw-8380	407	28	such	such	ADJ
taxlaw-8380	407	29	that	that	SCONJ
taxlaw-8380	407	30	it	it	PRON
taxlaw-8380	407	31	increases	increase	VERB
taxlaw-8380	407	32	both	both	CCONJ
taxlaw-8380	407	33	the	the	DET
taxlaw-8380	407	34	number	number	NOUN
taxlaw-8380	407	35	of	of	ADP
taxlaw-8380	407	36	workers	worker	NOUN
taxlaw-8380	407	37	engaging	engage	VERB
taxlaw-8380	407	38	in	in	ADP
taxlaw-8380	407	39	saving	saving	NOUN
taxlaw-8380	407	40	and	and	CCONJ
taxlaw-8380	407	41	the	the	DET
taxlaw-8380	407	42	amounts	amount	NOUN
taxlaw-8380	407	43	they	they	PRON
taxlaw-8380	407	44	save	save	VERB
taxlaw-8380	407	45	.	.	PUNCT
taxlaw-8380	408	1	the	the	DET
taxlaw-8380	408	2	benefit	benefit	NOUN
taxlaw-8380	408	3	of	of	ADP
taxlaw-8380	408	4	such	such	DET
taxlaw-8380	408	5	a	a	DET
taxlaw-8380	408	6	system	system	NOUN
taxlaw-8380	408	7	has	have	AUX
taxlaw-8380	408	8	been	be	AUX
taxlaw-8380	408	9	evidenced	evidence	VERB
taxlaw-8380	408	10	in	in	ADP
taxlaw-8380	408	11	the	the	DET
taxlaw-8380	408	12	retirement	retirement	NOUN
taxlaw-8380	408	13	savings	saving	NOUN
taxlaw-8380	408	14	context.86	context.86	NOUN
taxlaw-8380	408	15	indeed	indeed	ADV
taxlaw-8380	408	16	,	,	PUNCT
taxlaw-8380	408	17	the	the	DET
taxlaw-8380	408	18	purpose	purpose	NOUN
taxlaw-8380	408	19	of	of	ADP
taxlaw-8380	408	20	this	this	DET
taxlaw-8380	408	21	proposed	propose	VERB
taxlaw-8380	408	22	policy	policy	NOUN
taxlaw-8380	408	23	is	be	AUX
taxlaw-8380	408	24	to	to	PART
taxlaw-8380	408	25	change	change	VERB
taxlaw-8380	408	26	the	the	DET
taxlaw-8380	408	27	default	default	NOUN
taxlaw-8380	408	28	to	to	ADP
taxlaw-8380	408	29	one	one	NUM
taxlaw-8380	408	30	where	where	SCONJ
taxlaw-8380	408	31	fewer	few	ADJ
taxlaw-8380	408	32	people	people	NOUN
taxlaw-8380	408	33	owe	owe	VERB
taxlaw-8380	408	34	tax	tax	NOUN
taxlaw-8380	408	35	balances	balance	NOUN
taxlaw-8380	408	36	at	at	ADP
taxlaw-8380	408	37	the	the	DET
taxlaw-8380	408	38	end	end	NOUN
taxlaw-8380	408	39	of	of	ADP
taxlaw-8380	408	40	the	the	DET
taxlaw-8380	408	41	year	year	NOUN
taxlaw-8380	408	42	and	and	CCONJ
taxlaw-8380	408	43	explicitly	explicitly	ADV
taxlaw-8380	408	44	uses	use	VERB
taxlaw-8380	408	45	the	the	DET
taxlaw-8380	408	46	power	power	NOUN
taxlaw-8380	408	47	of	of	ADP
taxlaw-8380	408	48	w-4	w-4	NOUN
taxlaw-8380	408	49	defaults	default	NOUN
taxlaw-8380	408	50	to	to	PART
taxlaw-8380	408	51	do	do	VERB
taxlaw-8380	408	52	so	so	ADV
taxlaw-8380	408	53	.	.	PUNCT
taxlaw-8380	409	1	by	by	ADP
taxlaw-8380	409	2	eliminating	eliminate	VERB
taxlaw-8380	409	3	the	the	DET
taxlaw-8380	409	4	need	need	NOUN
taxlaw-8380	409	5	for	for	SCONJ
taxlaw-8380	409	6	most	most	ADJ
taxlaw-8380	409	7	employees	employee	NOUN
taxlaw-8380	409	8	to	to	PART
taxlaw-8380	409	9	fill	fill	VERB
taxlaw-8380	409	10	out	out	ADP
taxlaw-8380	409	11	and	and	CCONJ
taxlaw-8380	409	12	properly	properly	ADV
taxlaw-8380	409	13	maintain	maintain	VERB
taxlaw-8380	409	14	w-4s	w-4s	NOUN
taxlaw-8380	409	15	at	at	ADP
taxlaw-8380	409	16	all	all	DET
taxlaw-8380	409	17	moments	moment	NOUN
taxlaw-8380	409	18	that	that	PRON
taxlaw-8380	409	19	could	could	AUX
taxlaw-8380	409	20	impact	impact	VERB
taxlaw-8380	409	21	their	their	PRON
taxlaw-8380	409	22	tax	tax	NOUN
taxlaw-8380	409	23	burden	burden	NOUN
taxlaw-8380	409	24	(	(	PUNCT
taxlaw-8380	409	25	point	point	NOUN
taxlaw-8380	409	26	of	of	ADP
taxlaw-8380	409	27	hire	hire	NOUN
taxlaw-8380	409	28	,	,	PUNCT
taxlaw-8380	409	29	acquisition	acquisition	NOUN
taxlaw-8380	409	30	of	of	ADP
taxlaw-8380	409	31	a	a	DET
taxlaw-8380	409	32	new	new	ADJ
taxlaw-8380	409	33	job	job	NOUN
taxlaw-8380	409	34	or	or	CCONJ
taxlaw-8380	409	35	income	income	NOUN
taxlaw-8380	409	36	source	source	NOUN
taxlaw-8380	409	37	,	,	PUNCT
taxlaw-8380	409	38	change	change	NOUN
taxlaw-8380	409	39	in	in	ADP
taxlaw-8380	409	40	filing	file	VERB
taxlaw-8380	409	41	status	status	NOUN
taxlaw-8380	409	42	)	)	PUNCT
taxlaw-8380	409	43	,	,	PUNCT
taxlaw-8380	409	44	the	the	DET
taxlaw-8380	409	45	proposed	propose	VERB
taxlaw-8380	409	46	policy	policy	NOUN
taxlaw-8380	409	47	eliminates	eliminate	VERB
taxlaw-8380	409	48	errors	error	NOUN
taxlaw-8380	409	49	that	that	PRON
taxlaw-8380	409	50	could	could	AUX
taxlaw-8380	409	51	lead	lead	VERB
taxlaw-8380	409	52	to	to	ADP
taxlaw-8380	409	53	those	those	DET
taxlaw-8380	409	54	balances	balance	NOUN
taxlaw-8380	409	55	.	.	PUNCT
taxlaw-8380	410	1	for	for	ADP
taxlaw-8380	410	2	high	high	ADJ
taxlaw-8380	410	3	tax	tax	NOUN
taxlaw-8380	410	4	-	-	PUNCT
taxlaw-8380	410	5	knowledge	knowledge	NOUN
taxlaw-8380	410	6	taxpayers	taxpayer	NOUN
taxlaw-8380	410	7	—	—	PUNCT
taxlaw-8380	410	8	or	or	CCONJ
taxlaw-8380	410	9	those	those	PRON
taxlaw-8380	410	10	with	with	ADP
taxlaw-8380	410	11	accountants	accountant	NOUN
taxlaw-8380	410	12	—	—	PUNCT
taxlaw-8380	410	13	the	the	DET
taxlaw-8380	410	14	ability	ability	NOUN
taxlaw-8380	410	15	to	to	PART
taxlaw-8380	410	16	change	change	VERB
taxlaw-8380	410	17	the	the	DET
taxlaw-8380	410	18	default	default	NOUN
taxlaw-8380	410	19	exists	exist	VERB
taxlaw-8380	410	20	,	,	PUNCT
taxlaw-8380	410	21	just	just	ADV
taxlaw-8380	410	22	as	as	SCONJ
taxlaw-8380	410	23	it	it	PRON
taxlaw-8380	410	24	does	do	VERB
taxlaw-8380	410	25	in	in	ADP
taxlaw-8380	410	26	managing	manage	VERB
taxlaw-8380	410	27	a	a	DET
taxlaw-8380	410	28	retirement	retirement	NOUN
taxlaw-8380	410	29	portfolio	portfolio	NOUN
taxlaw-8380	410	30	.	.	PUNCT
taxlaw-8380	411	1	c.	c.	PROPN
taxlaw-8380	411	2	a	a	DET
taxlaw-8380	411	3	more	more	ADV
taxlaw-8380	411	4	radical	radical	ADJ
taxlaw-8380	411	5	alternative	alternative	NOUN
taxlaw-8380	411	6	,	,	PUNCT
taxlaw-8380	411	7	“	"	PUNCT
taxlaw-8380	411	8	over	over	ADP
taxlaw-8380	411	9	-	-	PUNCT
taxlaw-8380	411	10	withholding	withholding	NOUN
taxlaw-8380	411	11	plus	plus	CCONJ
taxlaw-8380	411	12	”	"	PUNCT
taxlaw-8380	411	13	:	:	PUNCT
taxlaw-8380	411	14	withholding	withhold	VERB
taxlaw-8380	411	15	to	to	PART
taxlaw-8380	411	16	force	force	VERB
taxlaw-8380	411	17	savings	saving	NOUN
taxlaw-8380	411	18	while	while	SCONJ
taxlaw-8380	411	19	the	the	DET
taxlaw-8380	411	20	policy	policy	NOUN
taxlaw-8380	411	21	proposal	proposal	NOUN
taxlaw-8380	411	22	stated	state	VERB
taxlaw-8380	411	23	above	above	ADP
taxlaw-8380	411	24	prioritizes	prioritize	NOUN
taxlaw-8380	411	25	eliminating	eliminate	VERB
taxlaw-8380	411	26	surprise	surprise	NOUN
taxlaw-8380	411	27	tax	tax	NOUN
taxlaw-8380	411	28	bills	bill	NOUN
taxlaw-8380	411	29	due	due	ADJ
taxlaw-8380	411	30	,	,	PUNCT
taxlaw-8380	411	31	an	an	DET
taxlaw-8380	411	32	“	"	PUNCT
taxlaw-8380	411	33	over	over	ADV
taxlaw-8380	411	34	-	-	PUNCT
taxlaw-8380	411	35	withholding	withholding	NOUN
taxlaw-8380	411	36	plus	plus	NOUN
taxlaw-8380	411	37	”	"	PUNCT
taxlaw-8380	411	38	policy	policy	NOUN
taxlaw-8380	411	39	would	would	AUX
taxlaw-8380	411	40	prioritize	prioritize	VERB
taxlaw-8380	411	41	turning	turn	VERB
taxlaw-8380	411	42	tax	tax	NOUN
taxlaw-8380	411	43	withholdings	withholding	NOUN
taxlaw-8380	411	44	into	into	ADP
taxlaw-8380	411	45	a	a	DET
taxlaw-8380	411	46	deliberate	deliberate	ADJ
taxlaw-8380	411	47	vehicle	vehicle	NOUN
taxlaw-8380	411	48	for	for	ADP
taxlaw-8380	411	49	savings	saving	NOUN
taxlaw-8380	411	50	.	.	PUNCT
taxlaw-8380	412	1	this	this	DET
taxlaw-8380	412	2	proposed	propose	VERB
taxlaw-8380	412	3	policy	policy	NOUN
taxlaw-8380	412	4	would	would	AUX
taxlaw-8380	412	5	be	be	AUX
taxlaw-8380	412	6	layered	layer	VERB
taxlaw-8380	412	7	on	on	ADP
taxlaw-8380	412	8	top	top	NOUN
taxlaw-8380	412	9	of	of	ADP
taxlaw-8380	412	10	the	the	DET
taxlaw-8380	412	11	basic	basic	ADJ
taxlaw-8380	412	12	over	over	ADV
taxlaw-8380	412	13	-	-	PUNCT
taxlaw-8380	412	14	withholding	withhold	VERB
taxlaw-8380	412	15	policy	policy	NOUN
taxlaw-8380	412	16	.	.	PUNCT
taxlaw-8380	413	1	rather	rather	ADV
taxlaw-8380	413	2	than	than	ADP
taxlaw-8380	413	3	simply	simply	ADV
taxlaw-8380	413	4	aligning	align	VERB
taxlaw-8380	413	5	withholdings	withholding	NOUN
taxlaw-8380	413	6	exactly	exactly	ADV
taxlaw-8380	413	7	with	with	ADP
taxlaw-8380	413	8	tax	tax	NOUN
taxlaw-8380	413	9	brackets	bracket	NOUN
taxlaw-8380	413	10	,	,	PUNCT
taxlaw-8380	413	11	an	an	DET
taxlaw-8380	413	12	additional	additional	ADJ
taxlaw-8380	413	13	percentage	percentage	NOUN
taxlaw-8380	413	14	would	would	AUX
taxlaw-8380	413	15	be	be	AUX
taxlaw-8380	413	16	withheld	withhold	VERB
taxlaw-8380	413	17	with	with	ADP
taxlaw-8380	413	18	the	the	DET
taxlaw-8380	413	19	goal	goal	NOUN
taxlaw-8380	413	20	of	of	ADP
taxlaw-8380	413	21	generating	generate	VERB
taxlaw-8380	413	22	a	a	DET
taxlaw-8380	413	23	savings	saving	NOUN
taxlaw-8380	413	24	component	component	NOUN
taxlaw-8380	413	25	to	to	ADP
taxlaw-8380	413	26	a	a	DET
taxlaw-8380	413	27	tax	tax	NOUN
taxlaw-8380	413	28	refund	refund	NOUN
taxlaw-8380	413	29	.	.	PUNCT
taxlaw-8380	414	1	table	table	NOUN
taxlaw-8380	414	2	7	7	NUM
taxlaw-8380	414	3	:	:	PUNCT
taxlaw-8380	414	4	“	"	PUNCT
taxlaw-8380	414	5	over	over	ADP
taxlaw-8380	414	6	-	-	PUNCT
taxlaw-8380	414	7	withholding	withholding	NOUN
taxlaw-8380	414	8	plus	plus	NOUN
taxlaw-8380	414	9	”	"	PUNCT
taxlaw-8380	414	10	withholding	withholding	NOUN
taxlaw-8380	414	11	rates	rate	NOUN
taxlaw-8380	414	12	tax	tax	NOUN
taxlaw-8380	414	13	rate	rate	NOUN
taxlaw-8380	414	14	tax	tax	NOUN
taxlaw-8380	414	15	rate	rate	NOUN
taxlaw-8380	414	16	with	with	ADP
taxlaw-8380	414	17	savings	saving	NOUN
taxlaw-8380	414	18	%	%	NOUN
taxlaw-8380	414	19	taxable	taxable	ADJ
taxlaw-8380	414	20	income	income	NOUN
taxlaw-8380	414	21	(	(	PUNCT
taxlaw-8380	414	22	single	single	ADJ
taxlaw-8380	414	23	)	)	PUNCT
taxlaw-8380	414	24	max	max	PROPN
taxlaw-8380	414	25	withheld	withhold	VERB
taxlaw-8380	414	26	under	under	ADP
taxlaw-8380	414	27	basic	basic	ADJ
taxlaw-8380	414	28	withholding	withholding	NOUN
taxlaw-8380	414	29	additional	additional	ADJ
taxlaw-8380	414	30	savings	saving	NOUN
taxlaw-8380	414	31	under	under	ADP
taxlaw-8380	414	32	over	over	ADV
taxlaw-8380	414	33	-	-	PUNCT
taxlaw-8380	414	34	withholding	withholding	NOUN
taxlaw-8380	414	35	plus	plus	CCONJ
taxlaw-8380	414	36	10	10	NUM
taxlaw-8380	414	37	%	%	NOUN
taxlaw-8380	414	38	15	15	NUM
taxlaw-8380	414	39	%	%	NOUN
taxlaw-8380	414	40	up	up	ADP
taxlaw-8380	414	41	to	to	ADP
taxlaw-8380	414	42	$	$	SYM
taxlaw-8380	414	43	9,875	9,875	NUM
taxlaw-8380	414	44	$	$	SYM
taxlaw-8380	414	45	988	988	NUM
taxlaw-8380	414	46	$	$	SYM
taxlaw-8380	414	47	494	494	NUM
taxlaw-8380	414	48	12	12	NUM
taxlaw-8380	414	49	%	%	NOUN
taxlaw-8380	414	50	17	17	NUM
taxlaw-8380	414	51	%	%	NOUN
taxlaw-8380	414	52	$	$	SYM
taxlaw-8380	414	53	9,876	9,876	NUM
taxlaw-8380	414	54	to	to	PART
taxlaw-8380	414	55	$	$	SYM
taxlaw-8380	414	56	40,125	40,125	NUM
taxlaw-8380	414	57	$	$	SYM
taxlaw-8380	414	58	4,618	4,618	NUM
taxlaw-8380	414	59	$	$	SYM
taxlaw-8380	414	60	2,007	2,007	NUM
taxlaw-8380	414	61	22	22	NUM
taxlaw-8380	414	62	%	%	NOUN
taxlaw-8380	414	63	27	27	NUM
taxlaw-8380	414	64	%	%	NOUN
taxlaw-8380	414	65	$	$	SYM
taxlaw-8380	414	66	40,126	40,126	NUM
taxlaw-8380	414	67	to	to	PART
taxlaw-8380	414	68	$	$	SYM
taxlaw-8380	414	69	85,525	85,525	NUM
taxlaw-8380	414	70	$	$	SYM
taxlaw-8380	414	71	14,606	14,606	NUM
taxlaw-8380	414	72	$	$	SYM
taxlaw-8380	414	73	4,277	4,277	NUM
taxlaw-8380	414	74	this	this	DET
taxlaw-8380	414	75	proposed	propose	VERB
taxlaw-8380	414	76	policy	policy	NOUN
taxlaw-8380	414	77	should	should	AUX
taxlaw-8380	414	78	be	be	AUX
taxlaw-8380	414	79	deployed	deploy	VERB
taxlaw-8380	414	80	as	as	ADP
taxlaw-8380	414	81	an	an	DET
taxlaw-8380	414	82	opt	opt	VERB
taxlaw-8380	414	83	-	-	PUNCT
taxlaw-8380	414	84	out	out	ADP
taxlaw-8380	414	85	system	system	NOUN
taxlaw-8380	414	86	.	.	PUNCT
taxlaw-8380	415	1	under	under	ADP
taxlaw-8380	415	2	an	an	DET
taxlaw-8380	415	3	opt	opt	VERB
taxlaw-8380	415	4	-	-	PUNCT
taxlaw-8380	415	5	out	out	ADP
taxlaw-8380	415	6	system	system	NOUN
taxlaw-8380	415	7	,	,	PUNCT
taxlaw-8380	415	8	a	a	DET
taxlaw-8380	415	9	box	box	NOUN
taxlaw-8380	415	10	would	would	AUX
taxlaw-8380	415	11	be	be	AUX
taxlaw-8380	415	12	added	add	VERB
taxlaw-8380	415	13	to	to	ADP
taxlaw-8380	415	14	the	the	DET
taxlaw-8380	415	15	w-4	w-4	NOUN
taxlaw-8380	415	16	and	and	CCONJ
taxlaw-8380	415	17	filers	filer	NOUN
taxlaw-8380	415	18	would	would	AUX
taxlaw-8380	415	19	need	need	VERB
taxlaw-8380	415	20	to	to	PART
taxlaw-8380	415	21	check	check	VERB
taxlaw-8380	415	22	the	the	DET
taxlaw-8380	415	23	box	box	NOUN
taxlaw-8380	415	24	to	to	PART
taxlaw-8380	415	25	not	not	PART
taxlaw-8380	415	26	have	have	VERB
taxlaw-8380	415	27	income	income	NOUN
taxlaw-8380	415	28	subject	subject	ADJ
taxlaw-8380	415	29	to	to	ADP
taxlaw-8380	415	30	this	this	DET
taxlaw-8380	415	31	additional	additional	ADJ
taxlaw-8380	415	32	withholdings	withholding	NOUN
taxlaw-8380	415	33	.	.	PUNCT
taxlaw-8380	416	1	if	if	SCONJ
taxlaw-8380	416	2	this	this	PRON
taxlaw-8380	416	3	were	be	AUX
taxlaw-8380	416	4	instead	instead	ADV
taxlaw-8380	416	5	deployed	deploy	VERB
taxlaw-8380	416	6	as	as	ADP
taxlaw-8380	416	7	an	an	DET
taxlaw-8380	416	8	opt	opt	VERB
taxlaw-8380	416	9	-	-	PUNCT
taxlaw-8380	416	10	in	in	ADP
taxlaw-8380	416	11	system	system	NOUN
taxlaw-8380	416	12	,	,	PUNCT
taxlaw-8380	416	13	a	a	DET
taxlaw-8380	416	14	similar	similar	ADJ
taxlaw-8380	416	15	box	box	NOUN
taxlaw-8380	416	16	could	could	AUX
taxlaw-8380	416	17	be	be	AUX
taxlaw-8380	416	18	added	add	VERB
taxlaw-8380	416	19	to	to	ADP
taxlaw-8380	416	20	the	the	DET
taxlaw-8380	416	21	w-4	w-4	NOUN
taxlaw-8380	416	22	,	,	PUNCT
taxlaw-8380	416	23	where	where	SCONJ
taxlaw-8380	416	24	taxpayers	taxpayer	NOUN
taxlaw-8380	416	25	would	would	AUX
taxlaw-8380	416	26	be	be	AUX
taxlaw-8380	416	27	required	require	VERB
taxlaw-8380	416	28	to	to	PART
taxlaw-8380	416	29	check	check	VERB
taxlaw-8380	416	30	the	the	DET
taxlaw-8380	416	31	box	box	NOUN
taxlaw-8380	416	32	in	in	ADP
taxlaw-8380	416	33	order	order	NOUN
taxlaw-8380	416	34	to	to	PART
taxlaw-8380	416	35	opt	opt	VERB
taxlaw-8380	416	36	-	-	PUNCT
taxlaw-8380	416	37	in	in	NOUN
taxlaw-8380	416	38	to	to	ADP
taxlaw-8380	416	39	participation	participation	NOUN
taxlaw-8380	416	40	in	in	ADP
taxlaw-8380	416	41	the	the	DET
taxlaw-8380	416	42	savings	saving	NOUN
taxlaw-8380	416	43	program	program	NOUN
taxlaw-8380	416	44	.	.	PUNCT
taxlaw-8380	417	1	given	give	VERB
taxlaw-8380	417	2	that	that	SCONJ
taxlaw-8380	417	3	optout	optout	ADJ
taxlaw-8380	417	4	systems	system	NOUN
taxlaw-8380	417	5	are	be	AUX
taxlaw-8380	417	6	drastically	drastically	ADV
taxlaw-8380	417	7	more	more	ADV
taxlaw-8380	417	8	effective	effective	ADJ
taxlaw-8380	417	9	at	at	ADP
taxlaw-8380	417	10	encouraging	encourage	VERB
taxlaw-8380	417	11	participation	participation	NOUN
taxlaw-8380	417	12	in	in	ADP
taxlaw-8380	417	13	many	many	ADJ
taxlaw-8380	417	14	realms	realm	NOUN
taxlaw-8380	417	15	,	,	PUNCT
taxlaw-8380	417	16	86	86	NUM
taxlaw-8380	417	17	brigitte	brigitte	PROPN
taxlaw-8380	417	18	c.	c.	PROPN
taxlaw-8380	417	19	madrian	madrian	PROPN
taxlaw-8380	417	20	&	&	CCONJ
taxlaw-8380	417	21	dennis	dennis	PROPN
taxlaw-8380	417	22	f.	f.	PROPN
taxlaw-8380	417	23	shea	shea	PROPN
taxlaw-8380	417	24	,	,	PUNCT
taxlaw-8380	417	25	the	the	DET
taxlaw-8380	417	26	power	power	NOUN
taxlaw-8380	417	27	of	of	ADP
taxlaw-8380	417	28	suggestion	suggestion	NOUN
taxlaw-8380	417	29	:	:	PUNCT
taxlaw-8380	417	30	inertia	inertia	NOUN
taxlaw-8380	417	31	in	in	ADP
taxlaw-8380	417	32	401(k	401(k	NOUN
taxlaw-8380	417	33	)	)	PUNCT
taxlaw-8380	417	34	participation	participation	NOUN
taxlaw-8380	417	35	and	and	CCONJ
taxlaw-8380	417	36	savings	saving	NOUN
taxlaw-8380	417	37	behavior	behavior	NOUN
taxlaw-8380	417	38	,	,	PUNCT
taxlaw-8380	417	39	116	116	NUM
taxlaw-8380	417	40	q.	q.	PROPN
taxlaw-8380	417	41	j.	j.	PROPN
taxlaw-8380	417	42	econ	econ	PROPN
taxlaw-8380	417	43	.	.	PROPN
taxlaw-8380	417	44	1149	1149	NUM
taxlaw-8380	417	45	,	,	PUNCT
taxlaw-8380	417	46	1150	1150	NUM
taxlaw-8380	417	47	(	(	PUNCT
taxlaw-8380	417	48	2001	2001	NUM
taxlaw-8380	417	49	)	)	PUNCT
taxlaw-8380	417	50	.	.	PUNCT
taxlaw-8380	418	1	2	2	NUM
taxlaw-8380	418	2	columbia	columbia	PROPN
taxlaw-8380	418	3	journal	journal	NOUN
taxlaw-8380	418	4	of	of	ADP
taxlaw-8380	418	5	tax	tax	NOUN
taxlaw-8380	418	6	law	law	NOUN
taxlaw-8380	419	1	[	[	X
taxlaw-8380	419	2	vol	vol	NOUN
taxlaw-8380	419	3	.	.	PUNCT
taxlaw-8380	419	4	12:172	12:172	NUM
taxlaw-8380	419	5	including	include	VERB
taxlaw-8380	419	6	financial	financial	ADJ
taxlaw-8380	419	7	savings	saving	NOUN
taxlaw-8380	419	8	,	,	PUNCT
taxlaw-8380	419	9	the	the	DET
taxlaw-8380	419	10	opt	opt	VERB
taxlaw-8380	419	11	-	-	PUNCT
taxlaw-8380	419	12	out	out	ADP
taxlaw-8380	419	13	mechanism	mechanism	NOUN
taxlaw-8380	419	14	would	would	AUX
taxlaw-8380	419	15	be	be	AUX
taxlaw-8380	419	16	preferable	preferable	ADJ
taxlaw-8380	419	17	to	to	PART
taxlaw-8380	419	18	fulfill	fulfill	VERB
taxlaw-8380	419	19	the	the	DET
taxlaw-8380	419	20	policy	policy	NOUN
taxlaw-8380	419	21	goal	goal	NOUN
taxlaw-8380	419	22	of	of	ADP
taxlaw-8380	419	23	promoting	promote	VERB
taxlaw-8380	419	24	saving.87	saving.87	NOUN
taxlaw-8380	419	25	this	this	DET
taxlaw-8380	419	26	savings	saving	NOUN
taxlaw-8380	419	27	program	program	NOUN
taxlaw-8380	419	28	would	would	AUX
taxlaw-8380	419	29	be	be	AUX
taxlaw-8380	419	30	limited	limit	VERB
taxlaw-8380	419	31	to	to	ADP
taxlaw-8380	419	32	the	the	DET
taxlaw-8380	419	33	first	first	ADJ
taxlaw-8380	419	34	three	three	NUM
taxlaw-8380	419	35	tax	tax	NOUN
taxlaw-8380	419	36	brackets	bracket	NOUN
taxlaw-8380	419	37	for	for	ADP
taxlaw-8380	419	38	several	several	ADJ
taxlaw-8380	419	39	reasons	reason	NOUN
taxlaw-8380	419	40	.	.	PUNCT
taxlaw-8380	420	1	the	the	DET
taxlaw-8380	420	2	goal	goal	NOUN
taxlaw-8380	420	3	is	be	AUX
taxlaw-8380	420	4	to	to	PART
taxlaw-8380	420	5	increase	increase	VERB
taxlaw-8380	420	6	savings	saving	NOUN
taxlaw-8380	420	7	for	for	ADP
taxlaw-8380	420	8	lowand	lowand	ADJ
taxlaw-8380	420	9	middle	middle	ADJ
taxlaw-8380	420	10	-	-	PUNCT
taxlaw-8380	420	11	income	income	NOUN
taxlaw-8380	420	12	filers	filer	NOUN
taxlaw-8380	420	13	,	,	PUNCT
taxlaw-8380	420	14	all	all	PRON
taxlaw-8380	420	15	of	of	ADP
taxlaw-8380	420	16	whom	whom	PRON
taxlaw-8380	420	17	are	be	AUX
taxlaw-8380	420	18	encompassed	encompass	VERB
taxlaw-8380	420	19	by	by	ADP
taxlaw-8380	420	20	the	the	DET
taxlaw-8380	420	21	income	income	NOUN
taxlaw-8380	420	22	limits	limit	NOUN
taxlaw-8380	420	23	of	of	ADP
taxlaw-8380	420	24	the	the	DET
taxlaw-8380	420	25	first	first	ADJ
taxlaw-8380	420	26	three	three	NUM
taxlaw-8380	420	27	brackets	bracket	NOUN
taxlaw-8380	420	28	.	.	PUNCT
taxlaw-8380	421	1	higher	high	ADJ
taxlaw-8380	421	2	income	income	NOUN
taxlaw-8380	421	3	filers	filer	NOUN
taxlaw-8380	421	4	are	be	AUX
taxlaw-8380	421	5	much	much	ADV
taxlaw-8380	421	6	more	more	ADV
taxlaw-8380	421	7	likely	likely	ADJ
taxlaw-8380	421	8	to	to	PART
taxlaw-8380	421	9	have	have	VERB
taxlaw-8380	421	10	access	access	NOUN
taxlaw-8380	421	11	to	to	ADP
taxlaw-8380	421	12	traditional	traditional	ADJ
taxlaw-8380	421	13	savings	saving	NOUN
taxlaw-8380	421	14	opportunities	opportunity	NOUN
taxlaw-8380	421	15	in	in	ADP
taxlaw-8380	421	16	the	the	DET
taxlaw-8380	421	17	form	form	NOUN
taxlaw-8380	421	18	of	of	ADP
taxlaw-8380	421	19	consumer	consumer	NOUN
taxlaw-8380	421	20	banking	banking	NOUN
taxlaw-8380	421	21	accounts	account	NOUN
taxlaw-8380	421	22	,	,	PUNCT
taxlaw-8380	421	23	investment	investment	NOUN
taxlaw-8380	421	24	accounts	account	NOUN
taxlaw-8380	421	25	,	,	PUNCT
taxlaw-8380	421	26	and	and	CCONJ
taxlaw-8380	421	27	retirement	retirement	NOUN
taxlaw-8380	421	28	accounts.88	accounts.88	NOUN
taxlaw-8380	421	29	additionally	additionally	ADV
taxlaw-8380	421	30	,	,	PUNCT
taxlaw-8380	421	31	the	the	DET
taxlaw-8380	421	32	purpose	purpose	NOUN
taxlaw-8380	421	33	of	of	ADP
taxlaw-8380	421	34	this	this	DET
taxlaw-8380	421	35	program	program	NOUN
taxlaw-8380	421	36	is	be	AUX
taxlaw-8380	421	37	to	to	PART
taxlaw-8380	421	38	address	address	VERB
taxlaw-8380	421	39	a	a	DET
taxlaw-8380	421	40	specific	specific	ADJ
taxlaw-8380	421	41	lack	lack	NOUN
taxlaw-8380	421	42	of	of	ADP
taxlaw-8380	421	43	savings	saving	NOUN
taxlaw-8380	421	44	among	among	ADP
taxlaw-8380	421	45	an	an	DET
taxlaw-8380	421	46	income	income	NOUN
taxlaw-8380	421	47	-	-	PUNCT
taxlaw-8380	421	48	based	base	VERB
taxlaw-8380	421	49	demographic	demographic	ADJ
taxlaw-8380	421	50	,	,	PUNCT
taxlaw-8380	421	51	not	not	PART
taxlaw-8380	421	52	to	to	PART
taxlaw-8380	421	53	turn	turn	VERB
taxlaw-8380	421	54	tax	tax	NOUN
taxlaw-8380	421	55	withholdings	withholding	NOUN
taxlaw-8380	421	56	into	into	ADP
taxlaw-8380	421	57	the	the	DET
taxlaw-8380	421	58	primary	primary	ADJ
taxlaw-8380	421	59	savings	saving	NOUN
taxlaw-8380	421	60	option	option	NOUN
taxlaw-8380	421	61	for	for	ADP
taxlaw-8380	421	62	all	all	DET
taxlaw-8380	421	63	tax	tax	NOUN
taxlaw-8380	421	64	filers	filer	NOUN
taxlaw-8380	421	65	.	.	PUNCT
taxlaw-8380	422	1	withholdings	withholding	NOUN
taxlaw-8380	422	2	under	under	ADP
taxlaw-8380	422	3	this	this	DET
taxlaw-8380	422	4	scheme	scheme	NOUN
taxlaw-8380	422	5	,	,	PUNCT
taxlaw-8380	422	6	and	and	CCONJ
taxlaw-8380	422	7	even	even	ADV
taxlaw-8380	422	8	under	under	ADP
taxlaw-8380	422	9	the	the	DET
taxlaw-8380	422	10	first	first	ADJ
taxlaw-8380	422	11	-	-	PUNCT
taxlaw-8380	422	12	dollar	dollar	NOUN
taxlaw-8380	422	13	withholding	withholding	NOUN
taxlaw-8380	422	14	policy	policy	NOUN
taxlaw-8380	422	15	,	,	PUNCT
taxlaw-8380	422	16	will	will	AUX
taxlaw-8380	422	17	reduce	reduce	VERB
taxlaw-8380	422	18	take	take	NOUN
taxlaw-8380	422	19	-	-	PUNCT
taxlaw-8380	422	20	home	home	NOUN
taxlaw-8380	422	21	earnings	earning	NOUN
taxlaw-8380	422	22	for	for	ADP
taxlaw-8380	422	23	low	low	ADJ
taxlaw-8380	422	24	-	-	PUNCT
taxlaw-8380	422	25	income	income	NOUN
taxlaw-8380	422	26	families	family	NOUN
taxlaw-8380	422	27	.	.	PUNCT
taxlaw-8380	423	1	however	however	ADV
taxlaw-8380	423	2	,	,	PUNCT
taxlaw-8380	423	3	there	there	PRON
taxlaw-8380	423	4	are	be	VERB
taxlaw-8380	423	5	already	already	ADV
taxlaw-8380	423	6	indications	indication	NOUN
taxlaw-8380	423	7	from	from	ADP
taxlaw-8380	423	8	existing	exist	VERB
taxlaw-8380	423	9	tax	tax	NOUN
taxlaw-8380	423	10	policy	policy	NOUN
taxlaw-8380	423	11	that	that	PRON
taxlaw-8380	423	12	taxpayers	taxpayer	NOUN
taxlaw-8380	423	13	would	would	AUX
taxlaw-8380	423	14	prefer	prefer	VERB
taxlaw-8380	423	15	deferred	deferred	ADJ
taxlaw-8380	423	16	gains	gain	NOUN
taxlaw-8380	423	17	rather	rather	ADV
taxlaw-8380	423	18	than	than	ADP
taxlaw-8380	423	19	accessing	access	VERB
taxlaw-8380	423	20	refunds	refund	NOUN
taxlaw-8380	423	21	earlier	early	ADV
taxlaw-8380	423	22	if	if	SCONJ
taxlaw-8380	423	23	it	it	PRON
taxlaw-8380	423	24	means	mean	VERB
taxlaw-8380	423	25	a	a	DET
taxlaw-8380	423	26	reduced	reduced	ADJ
taxlaw-8380	423	27	risk	risk	NOUN
taxlaw-8380	423	28	of	of	ADP
taxlaw-8380	423	29	owing	owe	VERB
taxlaw-8380	423	30	tax	tax	NOUN
taxlaw-8380	423	31	at	at	ADP
taxlaw-8380	423	32	the	the	DET
taxlaw-8380	423	33	end	end	NOUN
taxlaw-8380	423	34	of	of	ADP
taxlaw-8380	423	35	the	the	DET
taxlaw-8380	423	36	year.89	year.89	NOUN
taxlaw-8380	423	37	historically	historically	ADV
taxlaw-8380	423	38	,	,	PUNCT
taxlaw-8380	423	39	when	when	SCONJ
taxlaw-8380	423	40	the	the	DET
taxlaw-8380	423	41	irs	irs	PROPN
taxlaw-8380	423	42	made	make	VERB
taxlaw-8380	423	43	advanced	advanced	ADJ
taxlaw-8380	423	44	payments	payment	NOUN
taxlaw-8380	423	45	possible	possible	ADJ
taxlaw-8380	423	46	under	under	ADP
taxlaw-8380	423	47	the	the	DET
taxlaw-8380	423	48	eitc	eitc	NOUN
taxlaw-8380	423	49	and	and	CCONJ
taxlaw-8380	423	50	ctc	ctc	NOUN
taxlaw-8380	423	51	,	,	PUNCT
taxlaw-8380	423	52	less	less	ADJ
taxlaw-8380	423	53	than	than	ADP
taxlaw-8380	423	54	1	1	NUM
taxlaw-8380	423	55	percent	percent	NOUN
taxlaw-8380	423	56	of	of	ADP
taxlaw-8380	423	57	taxpayers	taxpayer	NOUN
taxlaw-8380	423	58	availed	avail	VERB
taxlaw-8380	423	59	themselves	themselves	PRON
taxlaw-8380	423	60	of	of	ADP
taxlaw-8380	423	61	the	the	DET
taxlaw-8380	423	62	opportunity	opportunity	NOUN
taxlaw-8380	423	63	to	to	PART
taxlaw-8380	423	64	access	access	VERB
taxlaw-8380	423	65	funds	fund	NOUN
taxlaw-8380	423	66	throughout	throughout	ADP
taxlaw-8380	423	67	the	the	DET
taxlaw-8380	423	68	year	year	NOUN
taxlaw-8380	423	69	,	,	PUNCT
taxlaw-8380	423	70	instead	instead	ADV
taxlaw-8380	423	71	of	of	ADP
taxlaw-8380	423	72	in	in	ADP
taxlaw-8380	423	73	one	one	NUM
taxlaw-8380	423	74	lump	lump	NOUN
taxlaw-8380	423	75	-	-	PUNCT
taxlaw-8380	423	76	sum	sum	NOUN
taxlaw-8380	423	77	payment.90	payment.90	NOUN
taxlaw-8380	423	78	while	while	SCONJ
taxlaw-8380	423	79	knowledge	knowledge	NOUN
taxlaw-8380	423	80	of	of	ADP
taxlaw-8380	423	81	these	these	DET
taxlaw-8380	423	82	programs	program	NOUN
taxlaw-8380	423	83	may	may	AUX
taxlaw-8380	423	84	have	have	AUX
taxlaw-8380	423	85	been	be	AUX
taxlaw-8380	423	86	limited	limit	VERB
taxlaw-8380	423	87	,	,	PUNCT
taxlaw-8380	423	88	when	when	SCONJ
taxlaw-8380	423	89	presented	present	VERB
taxlaw-8380	423	90	with	with	ADP
taxlaw-8380	423	91	the	the	DET
taxlaw-8380	423	92	option	option	NOUN
taxlaw-8380	423	93	,	,	PUNCT
taxlaw-8380	423	94	taxpayers	taxpayer	NOUN
taxlaw-8380	423	95	are	be	AUX
taxlaw-8380	423	96	extremely	extremely	ADV
taxlaw-8380	423	97	wary	wary	ADJ
taxlaw-8380	423	98	of	of	ADP
taxlaw-8380	423	99	options	option	NOUN
taxlaw-8380	423	100	that	that	PRON
taxlaw-8380	423	101	,	,	PUNCT
taxlaw-8380	423	102	if	if	SCONJ
taxlaw-8380	423	103	their	their	PRON
taxlaw-8380	423	104	income	income	NOUN
taxlaw-8380	423	105	changes	change	NOUN
taxlaw-8380	423	106	,	,	PUNCT
taxlaw-8380	423	107	may	may	AUX
taxlaw-8380	423	108	result	result	VERB
taxlaw-8380	423	109	in	in	ADP
taxlaw-8380	423	110	balances	balance	NOUN
taxlaw-8380	423	111	owed	owe	VERB
taxlaw-8380	423	112	at	at	ADP
taxlaw-8380	423	113	the	the	DET
taxlaw-8380	423	114	end	end	NOUN
taxlaw-8380	423	115	of	of	ADP
taxlaw-8380	423	116	the	the	DET
taxlaw-8380	423	117	year.91	year.91	PROPN
taxlaw-8380	423	118	d.	d.	PROPN
taxlaw-8380	423	119	objections	objection	NOUN
taxlaw-8380	423	120	there	there	PRON
taxlaw-8380	423	121	are	be	VERB
taxlaw-8380	423	122	three	three	NUM
taxlaw-8380	423	123	major	major	ADJ
taxlaw-8380	423	124	objections	objection	NOUN
taxlaw-8380	423	125	to	to	ADP
taxlaw-8380	423	126	the	the	DET
taxlaw-8380	423	127	policy	policy	NOUN
taxlaw-8380	423	128	proposed	propose	VERB
taxlaw-8380	423	129	here	here	ADV
taxlaw-8380	423	130	.	.	PUNCT
taxlaw-8380	424	1	first	first	ADV
taxlaw-8380	424	2	,	,	PUNCT
taxlaw-8380	424	3	overwithholding	overwithholding	NOUN
taxlaw-8380	424	4	is	be	AUX
taxlaw-8380	424	5	an	an	DET
taxlaw-8380	424	6	interest	interest	NOUN
taxlaw-8380	424	7	-	-	PUNCT
taxlaw-8380	424	8	free	free	ADJ
taxlaw-8380	424	9	loan	loan	NOUN
taxlaw-8380	424	10	to	to	ADP
taxlaw-8380	424	11	the	the	DET
taxlaw-8380	424	12	government	government	NOUN
taxlaw-8380	424	13	that	that	PRON
taxlaw-8380	424	14	deprives	deprive	VERB
taxlaw-8380	424	15	workers	worker	NOUN
taxlaw-8380	424	16	of	of	ADP
taxlaw-8380	424	17	money	money	NOUN
taxlaw-8380	424	18	as	as	SCONJ
taxlaw-8380	424	19	it	it	PRON
taxlaw-8380	424	20	is	be	AUX
taxlaw-8380	424	21	earned	earn	VERB
taxlaw-8380	424	22	and	and	CCONJ
taxlaw-8380	424	23	depresses	depress	VERB
taxlaw-8380	424	24	economic	economic	ADJ
taxlaw-8380	424	25	activity	activity	NOUN
taxlaw-8380	424	26	;	;	PUNCT
taxlaw-8380	424	27	second	second	X
taxlaw-8380	424	28	,	,	PUNCT
taxlaw-8380	424	29	that	that	SCONJ
taxlaw-8380	424	30	taxpayers	taxpayer	NOUN
taxlaw-8380	424	31	prefer	prefer	VERB
taxlaw-8380	424	32	higher	high	ADJ
taxlaw-8380	424	33	takehome	takehome	NOUN
taxlaw-8380	424	34	pay	pay	NOUN
taxlaw-8380	424	35	,	,	PUNCT
taxlaw-8380	424	36	which	which	PRON
taxlaw-8380	424	37	allows	allow	VERB
taxlaw-8380	424	38	for	for	SCONJ
taxlaw-8380	424	39	taxpayers	taxpayer	NOUN
taxlaw-8380	424	40	to	to	PART
taxlaw-8380	424	41	have	have	VERB
taxlaw-8380	424	42	access	access	NOUN
taxlaw-8380	424	43	to	to	ADP
taxlaw-8380	424	44	income	income	NOUN
taxlaw-8380	424	45	earned	earn	VERB
taxlaw-8380	424	46	as	as	SCONJ
taxlaw-8380	424	47	financial	financial	ADJ
taxlaw-8380	424	48	shocks	shock	NOUN
taxlaw-8380	424	49	arise	arise	VERB
taxlaw-8380	424	50	during	during	ADP
taxlaw-8380	424	51	the	the	DET
taxlaw-8380	424	52	year	year	NOUN
taxlaw-8380	424	53	,	,	PUNCT
taxlaw-8380	424	54	as	as	SCONJ
taxlaw-8380	424	55	opposed	oppose	VERB
taxlaw-8380	424	56	to	to	ADP
taxlaw-8380	424	57	higher	high	ADJ
taxlaw-8380	424	58	annual	annual	ADJ
taxlaw-8380	424	59	tax	tax	NOUN
taxlaw-8380	424	60	refunds	refund	NOUN
taxlaw-8380	424	61	;	;	PUNCT
taxlaw-8380	424	62	and	and	CCONJ
taxlaw-8380	424	63	third	third	ADV
taxlaw-8380	424	64	,	,	PUNCT
taxlaw-8380	424	65	the	the	DET
taxlaw-8380	424	66	current	current	ADJ
taxlaw-8380	424	67	w-4	w-4	NOUN
taxlaw-8380	424	68	provides	provide	VERB
taxlaw-8380	424	69	maximal	maximal	ADJ
taxlaw-8380	424	70	flexibility	flexibility	NOUN
taxlaw-8380	424	71	for	for	ADP
taxlaw-8380	424	72	tax	tax	NOUN
taxlaw-8380	424	73	planning	planning	NOUN
taxlaw-8380	424	74	.	.	PUNCT
taxlaw-8380	425	1	a	a	DET
taxlaw-8380	425	2	fourth	fourth	ADJ
taxlaw-8380	425	3	objection	objection	NOUN
taxlaw-8380	425	4	,	,	PUNCT
taxlaw-8380	425	5	political	political	ADJ
taxlaw-8380	425	6	in	in	ADP
taxlaw-8380	425	7	nature	nature	NOUN
taxlaw-8380	425	8	,	,	PUNCT
taxlaw-8380	425	9	not	not	PART
taxlaw-8380	425	10	dealt	deal	VERB
taxlaw-8380	425	11	with	with	ADP
taxlaw-8380	425	12	in	in	ADP
taxlaw-8380	425	13	full	full	ADJ
taxlaw-8380	425	14	here	here	ADV
taxlaw-8380	425	15	,	,	PUNCT
taxlaw-8380	425	16	was	be	AUX
taxlaw-8380	425	17	most	most	ADV
taxlaw-8380	425	18	forcefully	forcefully	ADV
taxlaw-8380	425	19	articulated	articulate	VERB
taxlaw-8380	425	20	by	by	ADP
taxlaw-8380	425	21	then	then	ADV
taxlaw-8380	425	22	-	-	PUNCT
taxlaw-8380	425	23	governor	governor	NOUN
taxlaw-8380	425	24	ronald	ronald	PROPN
taxlaw-8380	425	25	reagan	reagan	PROPN
taxlaw-8380	425	26	when	when	SCONJ
taxlaw-8380	425	27	he	he	PRON
taxlaw-8380	425	28	opposed	oppose	VERB
taxlaw-8380	425	29	state	state	NOUN
taxlaw-8380	425	30	income	income	NOUN
taxlaw-8380	425	31	tax	tax	NOUN
taxlaw-8380	425	32	withholdings	withholding	NOUN
taxlaw-8380	425	33	in	in	ADP
taxlaw-8380	425	34	california	california	PROPN
taxlaw-8380	425	35	:	:	PUNCT
taxlaw-8380	425	36	“	"	PUNCT
taxlaw-8380	425	37	taxes	taxis	NOUN
taxlaw-8380	425	38	should	should	AUX
taxlaw-8380	425	39	hurt	hurt	VERB
taxlaw-8380	425	40	.	.	PUNCT
taxlaw-8380	426	1	”92	”92	NOUN
taxlaw-8380	426	2	this	this	DET
taxlaw-8380	426	3	note	note	NOUN
taxlaw-8380	426	4	takes	take	VERB
taxlaw-8380	426	5	as	as	ADP
taxlaw-8380	426	6	a	a	DET
taxlaw-8380	426	7	foundational	foundational	ADJ
taxlaw-8380	426	8	premise	premise	NOUN
taxlaw-8380	426	9	that	that	SCONJ
taxlaw-8380	426	10	minimizing	minimize	VERB
taxlaw-8380	426	11	tax	tax	NOUN
taxlaw-8380	426	12	-	-	PUNCT
taxlaw-8380	426	13	related	relate	VERB
taxlaw-8380	426	14	“	"	PUNCT
taxlaw-8380	426	15	hurt	hurt	NOUN
taxlaw-8380	426	16	”	"	PUNCT
taxlaw-8380	426	17	is	be	AUX
taxlaw-8380	426	18	efficient	efficient	ADJ
taxlaw-8380	426	19	for	for	ADP
taxlaw-8380	426	20	individuals	individual	NOUN
taxlaw-8380	426	21	and	and	CCONJ
taxlaw-8380	426	22	governmental	governmental	ADJ
taxlaw-8380	426	23	bodies	body	NOUN
taxlaw-8380	426	24	and	and	CCONJ
taxlaw-8380	426	25	does	do	AUX
taxlaw-8380	426	26	not	not	PART
taxlaw-8380	426	27	deal	deal	VERB
taxlaw-8380	426	28	with	with	ADP
taxlaw-8380	426	29	the	the	DET
taxlaw-8380	426	30	political	political	ADJ
taxlaw-8380	426	31	implications	implication	NOUN
taxlaw-8380	426	32	of	of	ADP
taxlaw-8380	426	33	these	these	DET
taxlaw-8380	426	34	policy	policy	NOUN
taxlaw-8380	426	35	proposals	proposal	NOUN
taxlaw-8380	426	36	.	.	PUNCT
taxlaw-8380	427	1	the	the	DET
taxlaw-8380	427	2	most	most	ADV
taxlaw-8380	427	3	common	common	ADJ
taxlaw-8380	427	4	objection	objection	NOUN
taxlaw-8380	427	5	to	to	PART
taxlaw-8380	427	6	tax	tax	NOUN
taxlaw-8380	427	7	withholdings	withholding	NOUN
taxlaw-8380	427	8	is	be	AUX
taxlaw-8380	427	9	that	that	SCONJ
taxlaw-8380	427	10	it	it	PRON
taxlaw-8380	427	11	amounts	amount	VERB
taxlaw-8380	427	12	to	to	ADP
taxlaw-8380	427	13	a	a	DET
taxlaw-8380	427	14	voluntary	voluntary	ADJ
taxlaw-8380	427	15	overpayment	overpayment	NOUN
taxlaw-8380	427	16	,	,	PUNCT
taxlaw-8380	427	17	functioning	function	VERB
taxlaw-8380	427	18	as	as	ADP
taxlaw-8380	427	19	an	an	DET
taxlaw-8380	427	20	interest	interest	NOUN
taxlaw-8380	427	21	-	-	PUNCT
taxlaw-8380	427	22	free	free	ADJ
taxlaw-8380	427	23	loan	loan	NOUN
taxlaw-8380	427	24	to	to	ADP
taxlaw-8380	427	25	the	the	DET
taxlaw-8380	427	26	u.s	u.s	PROPN
taxlaw-8380	427	27	.	.	PROPN
taxlaw-8380	427	28	government.93	government.93	PROPN
taxlaw-8380	427	29	critics	critic	NOUN
taxlaw-8380	427	30	argue	argue	VERB
taxlaw-8380	427	31	that	that	SCONJ
taxlaw-8380	427	32	a	a	DET
taxlaw-8380	427	33	lack	lack	NOUN
taxlaw-8380	427	34	of	of	ADP
taxlaw-8380	427	35	access	access	NOUN
taxlaw-8380	427	36	to	to	ADP
taxlaw-8380	427	37	funds	fund	NOUN
taxlaw-8380	427	38	during	during	ADP
taxlaw-8380	427	39	the	the	DET
taxlaw-8380	427	40	year	year	NOUN
taxlaw-8380	427	41	may	may	AUX
taxlaw-8380	427	42	increase	increase	VERB
taxlaw-8380	427	43	debt	debt	NOUN
taxlaw-8380	427	44	throughout	throughout	ADP
taxlaw-8380	427	45	the	the	DET
taxlaw-8380	427	46	year	year	NOUN
taxlaw-8380	427	47	,	,	PUNCT
taxlaw-8380	427	48	and	and	CCONJ
taxlaw-8380	427	49	87	87	NUM
taxlaw-8380	427	50	john	john	PROPN
taxlaw-8380	427	51	beshears	beshear	NOUN
taxlaw-8380	427	52	,	,	PUNCT
taxlaw-8380	427	53	et	et	PROPN
taxlaw-8380	427	54	al	al	PROPN
taxlaw-8380	427	55	.	.	PROPN
taxlaw-8380	427	56	,	,	PUNCT
taxlaw-8380	427	57	the	the	DET
taxlaw-8380	427	58	importance	importance	NOUN
taxlaw-8380	427	59	of	of	ADP
taxlaw-8380	427	60	default	default	NOUN
taxlaw-8380	427	61	options	option	NOUN
taxlaw-8380	427	62	for	for	ADP
taxlaw-8380	427	63	retirement	retirement	NOUN
taxlaw-8380	427	64	saving	save	VERB
taxlaw-8380	427	65	outcomes	outcome	NOUN
taxlaw-8380	427	66	:	:	PUNCT
taxlaw-8380	427	67	evidence	evidence	NOUN
taxlaw-8380	427	68	from	from	ADP
taxlaw-8380	427	69	the	the	DET
taxlaw-8380	427	70	united	united	PROPN
taxlaw-8380	427	71	states	states	PROPN
taxlaw-8380	427	72	,	,	PUNCT
taxlaw-8380	427	73	in	in	ADP
taxlaw-8380	427	74	social	social	ADJ
taxlaw-8380	427	75	security	security	NOUN
taxlaw-8380	427	76	policy	policy	NOUN
taxlaw-8380	427	77	in	in	ADP
taxlaw-8380	427	78	a	a	DET
taxlaw-8380	427	79	changing	change	VERB
taxlaw-8380	427	80	environment	environment	NOUN
taxlaw-8380	427	81	167	167	NUM
taxlaw-8380	427	82	,	,	PUNCT
taxlaw-8380	427	83	170	170	NUM
taxlaw-8380	427	84	-	-	SYM
taxlaw-8380	427	85	75	75	NUM
taxlaw-8380	427	86	(	(	PUNCT
taxlaw-8380	427	87	jeffrey	jeffrey	PROPN
taxlaw-8380	427	88	brown	brown	PROPN
taxlaw-8380	427	89	,	,	PUNCT
taxlaw-8380	427	90	et	et	PROPN
taxlaw-8380	427	91	al	al	PROPN
taxlaw-8380	427	92	.	.	PROPN
taxlaw-8380	427	93	,	,	PUNCT
taxlaw-8380	427	94	eds	eds	PROPN
taxlaw-8380	427	95	.	.	PROPN
taxlaw-8380	427	96	,	,	PUNCT
taxlaw-8380	427	97	2009	2009	NUM
taxlaw-8380	427	98	)	)	PUNCT
taxlaw-8380	427	99	.	.	PUNCT
taxlaw-8380	428	1	88	88	NUM
taxlaw-8380	428	2	see	see	VERB
taxlaw-8380	428	3	i	i	PROPN
taxlaw-8380	428	4	d.	d.	PROPN
taxlaw-8380	428	5	89	89	NUM
taxlaw-8380	428	6	see	see	VERB
taxlaw-8380	428	7	janet	janet	PROPN
taxlaw-8380	428	8	holtzblatt	holtzblatt	PROPN
taxlaw-8380	428	9	,	,	PUNCT
taxlaw-8380	428	10	trade	trade	NOUN
taxlaw-8380	428	11	-	-	PUNCT
taxlaw-8380	428	12	offs	off	NOUN
taxlaw-8380	428	13	between	between	ADP
taxlaw-8380	428	14	targeting	targeting	NOUN
taxlaw-8380	428	15	and	and	CCONJ
taxlaw-8380	428	16	simplicity	simplicity	NOUN
taxlaw-8380	428	17	:	:	PUNCT
taxlaw-8380	428	18	lessons	lesson	NOUN
taxlaw-8380	428	19	from	from	ADP
taxlaw-8380	428	20	the	the	DET
taxlaw-8380	428	21	u.s	u.s	PROPN
taxlaw-8380	428	22	.	.	PROPN
taxlaw-8380	428	23	and	and	CCONJ
taxlaw-8380	428	24	british	british	ADJ
taxlaw-8380	428	25	experiences	experience	NOUN
taxlaw-8380	428	26	with	with	ADP
taxlaw-8380	428	27	refundable	refundable	ADJ
taxlaw-8380	428	28	tax	tax	NOUN
taxlaw-8380	428	29	credits	credit	NOUN
taxlaw-8380	428	30	,	,	PUNCT
taxlaw-8380	428	31	in	in	ADP
taxlaw-8380	428	32	the	the	DET
taxlaw-8380	428	33	challenges	challenge	NOUN
taxlaw-8380	428	34	of	of	ADP
taxlaw-8380	428	35	tax	tax	NOUN
taxlaw-8380	428	36	reform	reform	NOUN
taxlaw-8380	428	37	in	in	ADP
taxlaw-8380	428	38	a	a	DET
taxlaw-8380	428	39	global	global	ADJ
taxlaw-8380	428	40	economy	economy	NOUN
taxlaw-8380	428	41	39	39	NUM
taxlaw-8380	428	42	,	,	PUNCT
taxlaw-8380	428	43	49	49	NUM
taxlaw-8380	428	44	(	(	PUNCT
taxlaw-8380	428	45	james	james	PROPN
taxlaw-8380	428	46	alm	alm	PROPN
taxlaw-8380	428	47	,	,	PUNCT
taxlaw-8380	428	48	et	et	PROPN
taxlaw-8380	428	49	al	al	PROPN
taxlaw-8380	428	50	.	.	PROPN
taxlaw-8380	428	51	,	,	PUNCT
taxlaw-8380	428	52	eds	eds	PROPN
taxlaw-8380	428	53	.	.	PROPN
taxlaw-8380	428	54	,	,	PUNCT
taxlaw-8380	428	55	2006	2006	NUM
taxlaw-8380	428	56	)	)	PUNCT
taxlaw-8380	428	57	.	.	PUNCT
taxlaw-8380	429	1	90	90	NUM
taxlaw-8380	430	1	i	i	PRON
taxlaw-8380	430	2	d.	d.	PROPN
taxlaw-8380	430	3	at	at	ADP
taxlaw-8380	430	4	48	48	NUM
taxlaw-8380	430	5	(	(	PUNCT
taxlaw-8380	430	6	describing	describe	VERB
taxlaw-8380	430	7	the	the	DET
taxlaw-8380	430	8	use	use	NOUN
taxlaw-8380	430	9	of	of	ADP
taxlaw-8380	430	10	the	the	DET
taxlaw-8380	430	11	eitc	eitc	ADJ
taxlaw-8380	430	12	advanced	advanced	ADJ
taxlaw-8380	430	13	payment	payment	NOUN
taxlaw-8380	430	14	mechanism	mechanism	NOUN
taxlaw-8380	430	15	in	in	ADP
taxlaw-8380	430	16	2002	2002	NUM
taxlaw-8380	430	17	)	)	PUNCT
taxlaw-8380	430	18	.	.	PUNCT
taxlaw-8380	431	1	91	91	NUM
taxlaw-8380	432	1	i	i	PRON
taxlaw-8380	432	2	d.	d.	PROPN
taxlaw-8380	432	3	at	at	ADP
taxlaw-8380	432	4	49	49	NUM
taxlaw-8380	432	5	.	.	PUNCT
taxlaw-8380	433	1	92	92	NUM
taxlaw-8380	433	2	lou	lou	PROPN
taxlaw-8380	433	3	cannon	cannon	NOUN
taxlaw-8380	433	4	,	,	PUNCT
taxlaw-8380	433	5	the	the	DET
taxlaw-8380	433	6	leader	leader	NOUN
taxlaw-8380	433	7	he	he	PRON
taxlaw-8380	433	8	was	be	AUX
taxlaw-8380	433	9	,	,	PUNCT
taxlaw-8380	433	10	the	the	DET
taxlaw-8380	433	11	leader	leader	NOUN
taxlaw-8380	433	12	he	he	PRON
taxlaw-8380	433	13	was	be	AUX
taxlaw-8380	433	14	n’t	n’t	ADJ
taxlaw-8380	433	15	,	,	PUNCT
taxlaw-8380	433	16	wash	wash	NOUN
taxlaw-8380	433	17	.	.	PUNCT
taxlaw-8380	434	1	post	post	NOUN
taxlaw-8380	434	2	(	(	PUNCT
taxlaw-8380	434	3	apr	apr	PROPN
taxlaw-8380	434	4	.	.	PROPN
taxlaw-8380	434	5	26	26	NUM
taxlaw-8380	434	6	,	,	PUNCT
taxlaw-8380	434	7	1980	1980	NUM
taxlaw-8380	434	8	)	)	PUNCT
taxlaw-8380	434	9	.	.	PUNCT
taxlaw-8380	435	1	93	93	NUM
taxlaw-8380	435	2	darla	darla	PROPN
taxlaw-8380	435	3	mercado	mercado	PROPN
taxlaw-8380	435	4	,	,	PUNCT
taxlaw-8380	435	5	here	here	ADV
taxlaw-8380	435	6	’s	’	VERB
taxlaw-8380	435	7	why	why	SCONJ
taxlaw-8380	435	8	you	you	PRON
taxlaw-8380	435	9	should	should	AUX
taxlaw-8380	435	10	n’t	not	PART
taxlaw-8380	435	11	celebrate	celebrate	VERB
taxlaw-8380	435	12	that	that	DET
taxlaw-8380	435	13	big	big	ADJ
taxlaw-8380	435	14	tax	tax	NOUN
taxlaw-8380	435	15	refund	refund	NOUN
taxlaw-8380	435	16	,	,	PUNCT
taxlaw-8380	435	17	cnbc	cnbc	PROPN
taxlaw-8380	435	18	(	(	PUNCT
taxlaw-8380	435	19	mar	mar	PROPN
taxlaw-8380	435	20	.	.	PROPN
taxlaw-8380	435	21	7	7	NUM
taxlaw-8380	435	22	,	,	PUNCT
taxlaw-8380	435	23	2020	2020	NUM
taxlaw-8380	435	24	)	)	PUNCT
taxlaw-8380	435	25	,	,	PUNCT
taxlaw-8380	435	26	https://www.cnbc.com/2020/03/06/heres-why-you-shouldnt-celebrate-that-big-tax-refund.html	https://www.cnbc.com/2020/03/06/heres-why-you-shouldnt-celebrate-that-big-tax-refund.html	NUM
taxlaw-8380	436	1	[	[	X
taxlaw-8380	436	2	perma.cc/7h3b-6y6a	perma.cc/7h3b-6y6a	X
taxlaw-8380	436	3	]	]	X
taxlaw-8380	436	4	;	;	PUNCT
taxlaw-8380	436	5	maurie	maurie	PROPN
taxlaw-8380	436	6	backman	backman	PROPN
taxlaw-8380	436	7	,	,	PUNCT
taxlaw-8380	436	8	americans	americans	PROPN
taxlaw-8380	436	9	are	be	AUX
taxlaw-8380	436	10	very	very	ADV
taxlaw-8380	436	11	dependent	dependent	ADJ
taxlaw-8380	436	12	on	on	ADP
taxlaw-8380	436	13	tax	tax	NOUN
taxlaw-8380	436	14	refunds	refund	NOUN
taxlaw-8380	436	15	this	this	DET
taxlaw-8380	436	16	year	year	NOUN
taxlaw-8380	436	17	-and	-and	PUNCT
taxlaw-8380	436	18	that	that	PRON
taxlaw-8380	436	19	’s	’	VERB
taxlaw-8380	436	20	a	a	DET
taxlaw-8380	436	21	problem	problem	NOUN
taxlaw-8380	436	22	,	,	PUNCT
taxlaw-8380	436	23	motley	motley	ADJ
taxlaw-8380	436	24	fool	fool	NOUN
taxlaw-8380	436	25	(	(	PUNCT
taxlaw-8380	436	26	jan	jan	PROPN
taxlaw-8380	436	27	.	.	PROPN
taxlaw-8380	436	28	16	16	NUM
taxlaw-8380	436	29	,	,	PUNCT
taxlaw-8380	436	30	2020	2020	NUM
taxlaw-8380	436	31	)	)	PUNCT
taxlaw-8380	436	32	,	,	PUNCT
taxlaw-8380	436	33	https://www.fool.com/taxes/2020/01/16/americans-are-verydependent-on-tax-refunds-this-y.aspx	https://www.fool.com/taxes/2020/01/16/americans-are-verydependent-on-tax-refunds-this-y.aspx	PUNCT
taxlaw-8380	437	1	[	[	X
taxlaw-8380	437	2	perma.cc/4q4e-3636	perma.cc/4q4e-3636	NOUN
taxlaw-8380	437	3	]	]	PUNCT
taxlaw-8380	437	4	.	.	PUNCT
taxlaw-8380	437	5	2021	2021	NUM
taxlaw-8380	437	6	]	]	PUNCT
taxlaw-8380	437	7	the	the	DET
taxlaw-8380	437	8	case	case	NOUN
taxlaw-8380	437	9	for	for	ADP
taxlaw-8380	437	10	overwithholding	overwithholde	VERB
taxlaw-8380	437	11	federal	federal	ADJ
taxlaw-8380	437	12	income	income	NOUN
taxlaw-8380	437	13	tax	tax	NOUN
taxlaw-8380	437	14	2	2	NUM
taxlaw-8380	437	15	that	that	SCONJ
taxlaw-8380	437	16	because	because	SCONJ
taxlaw-8380	437	17	taxpayers	taxpayer	NOUN
taxlaw-8380	437	18	tend	tend	VERB
taxlaw-8380	437	19	not	not	PART
taxlaw-8380	437	20	to	to	PART
taxlaw-8380	437	21	use	use	VERB
taxlaw-8380	437	22	their	their	PRON
taxlaw-8380	437	23	refunds	refund	NOUN
taxlaw-8380	437	24	for	for	ADP
taxlaw-8380	437	25	consumer	consumer	NOUN
taxlaw-8380	437	26	spending	spending	NOUN
taxlaw-8380	437	27	,	,	PUNCT
taxlaw-8380	437	28	overwithholding	overwithholding	NOUN
taxlaw-8380	437	29	depresses	depress	VERB
taxlaw-8380	437	30	economic	economic	ADJ
taxlaw-8380	437	31	activity.94	activity.94	NOUN
taxlaw-8380	437	32	they	they	PRON
taxlaw-8380	437	33	also	also	ADV
taxlaw-8380	437	34	argue	argue	VERB
taxlaw-8380	437	35	that	that	SCONJ
taxlaw-8380	437	36	money	money	NOUN
taxlaw-8380	437	37	now	now	ADV
taxlaw-8380	437	38	is	be	AUX
taxlaw-8380	437	39	better	well	ADJ
taxlaw-8380	437	40	than	than	ADP
taxlaw-8380	437	41	money	money	NOUN
taxlaw-8380	437	42	later	later	ADV
taxlaw-8380	437	43	and	and	CCONJ
taxlaw-8380	437	44	all	all	DET
taxlaw-8380	437	45	taxpayers	taxpayer	NOUN
taxlaw-8380	437	46	should	should	AUX
taxlaw-8380	437	47	behave	behave	VERB
taxlaw-8380	437	48	accordingly.95	accordingly.95	NOUN
taxlaw-8380	437	49	however	however	ADV
taxlaw-8380	437	50	,	,	PUNCT
taxlaw-8380	437	51	this	this	DET
taxlaw-8380	437	52	objection	objection	NOUN
taxlaw-8380	437	53	is	be	AUX
taxlaw-8380	437	54	in	in	ADP
taxlaw-8380	437	55	tension	tension	NOUN
taxlaw-8380	437	56	with	with	ADP
taxlaw-8380	437	57	itself	itself	PRON
taxlaw-8380	437	58	and	and	CCONJ
taxlaw-8380	437	59	with	with	ADP
taxlaw-8380	437	60	the	the	DET
taxlaw-8380	437	61	notion	notion	NOUN
taxlaw-8380	437	62	that	that	SCONJ
taxlaw-8380	437	63	lowincome	lowincome	NOUN
taxlaw-8380	437	64	filers	filer	NOUN
taxlaw-8380	437	65	prefer	prefer	VERB
taxlaw-8380	437	66	higher	high	ADJ
taxlaw-8380	437	67	take	take	VERB
taxlaw-8380	437	68	-	-	PUNCT
taxlaw-8380	437	69	home	home	NOUN
taxlaw-8380	437	70	pay	pay	NOUN
taxlaw-8380	437	71	to	to	ADP
taxlaw-8380	437	72	a	a	DET
taxlaw-8380	437	73	higher	high	ADJ
taxlaw-8380	437	74	refund	refund	NOUN
taxlaw-8380	437	75	.	.	PUNCT
taxlaw-8380	438	1	interest	interest	NOUN
taxlaw-8380	438	2	rates	rate	NOUN
taxlaw-8380	438	3	for	for	ADP
taxlaw-8380	438	4	a	a	DET
taxlaw-8380	438	5	typical	typical	ADJ
taxlaw-8380	438	6	savings	saving	NOUN
taxlaw-8380	438	7	account	account	NOUN
taxlaw-8380	438	8	are	be	AUX
taxlaw-8380	438	9	,	,	PUNCT
taxlaw-8380	438	10	at	at	ADP
taxlaw-8380	438	11	the	the	DET
taxlaw-8380	438	12	time	time	NOUN
taxlaw-8380	438	13	of	of	ADP
taxlaw-8380	438	14	this	this	DET
taxlaw-8380	438	15	writing	writing	NOUN
taxlaw-8380	438	16	,	,	PUNCT
taxlaw-8380	438	17	around	around	ADV
taxlaw-8380	438	18	0.04	0.04	NUM
taxlaw-8380	438	19	percent,96	percent,96	NUM
taxlaw-8380	438	20	and	and	CCONJ
taxlaw-8380	438	21	the	the	DET
taxlaw-8380	438	22	fdic	fdic	PROPN
taxlaw-8380	438	23	considers	consider	VERB
taxlaw-8380	438	24	19	19	NUM
taxlaw-8380	438	25	percent	percent	NOUN
taxlaw-8380	438	26	of	of	ADP
taxlaw-8380	438	27	americans	americans	PROPN
taxlaw-8380	438	28	underbanked.97	underbanked.97	NOUN
taxlaw-8380	438	29	not	not	PART
taxlaw-8380	438	30	only	only	ADV
taxlaw-8380	438	31	do	do	AUX
taxlaw-8380	438	32	many	many	ADJ
taxlaw-8380	438	33	americans	americans	PROPN
taxlaw-8380	438	34	lack	lack	VERB
taxlaw-8380	438	35	access	access	NOUN
taxlaw-8380	438	36	to	to	ADP
taxlaw-8380	438	37	traditional	traditional	ADJ
taxlaw-8380	438	38	savings	saving	NOUN
taxlaw-8380	438	39	opportunities	opportunity	NOUN
taxlaw-8380	438	40	,	,	PUNCT
taxlaw-8380	438	41	those	those	PRON
taxlaw-8380	438	42	who	who	PRON
taxlaw-8380	438	43	do	do	AUX
taxlaw-8380	438	44	have	have	VERB
taxlaw-8380	438	45	access	access	NOUN
taxlaw-8380	438	46	are	be	AUX
taxlaw-8380	438	47	not	not	PART
taxlaw-8380	438	48	seeing	see	VERB
taxlaw-8380	438	49	notable	notable	ADJ
taxlaw-8380	438	50	yields	yield	NOUN
taxlaw-8380	438	51	—	—	PUNCT
taxlaw-8380	438	52	the	the	DET
taxlaw-8380	438	53	current	current	ADJ
taxlaw-8380	438	54	average	average	ADJ
taxlaw-8380	438	55	interest	interest	NOUN
taxlaw-8380	438	56	rate	rate	NOUN
taxlaw-8380	438	57	on	on	ADP
taxlaw-8380	438	58	savings	saving	NOUN
taxlaw-8380	438	59	accounts	account	NOUN
taxlaw-8380	438	60	only	only	ADV
taxlaw-8380	438	61	translates	translate	VERB
taxlaw-8380	438	62	to	to	ADP
taxlaw-8380	438	63	$	$	SYM
taxlaw-8380	438	64	0.40	0.40	NUM
taxlaw-8380	438	65	earned	earn	VERB
taxlaw-8380	438	66	over	over	ADP
taxlaw-8380	438	67	the	the	DET
taxlaw-8380	438	68	course	course	NOUN
taxlaw-8380	438	69	of	of	ADP
taxlaw-8380	438	70	a	a	DET
taxlaw-8380	438	71	year	year	NOUN
taxlaw-8380	438	72	on	on	ADP
taxlaw-8380	438	73	a	a	DET
taxlaw-8380	438	74	$	$	SYM
taxlaw-8380	438	75	1,000	1,000	NUM
taxlaw-8380	438	76	balance	balance	NOUN
taxlaw-8380	438	77	.	.	PUNCT
taxlaw-8380	439	1	access	access	NOUN
taxlaw-8380	439	2	to	to	ADP
taxlaw-8380	439	3	funds	fund	NOUN
taxlaw-8380	439	4	throughout	throughout	ADP
taxlaw-8380	439	5	the	the	DET
taxlaw-8380	439	6	year	year	NOUN
taxlaw-8380	439	7	,	,	PUNCT
taxlaw-8380	439	8	touted	tout	VERB
taxlaw-8380	439	9	as	as	ADP
taxlaw-8380	439	10	a	a	DET
taxlaw-8380	439	11	benefit	benefit	NOUN
taxlaw-8380	439	12	,	,	PUNCT
taxlaw-8380	439	13	makes	make	VERB
taxlaw-8380	439	14	it	it	PRON
taxlaw-8380	439	15	even	even	ADV
taxlaw-8380	439	16	less	less	ADV
taxlaw-8380	439	17	likely	likely	ADJ
taxlaw-8380	439	18	for	for	SCONJ
taxlaw-8380	439	19	savings	saving	NOUN
taxlaw-8380	439	20	to	to	PART
taxlaw-8380	439	21	actually	actually	ADV
taxlaw-8380	439	22	accrue	accrue	VERB
taxlaw-8380	439	23	—	—	PUNCT
taxlaw-8380	439	24	there	there	PRON
taxlaw-8380	439	25	is	be	VERB
taxlaw-8380	439	26	a	a	DET
taxlaw-8380	439	27	reason	reason	NOUN
taxlaw-8380	439	28	why	why	SCONJ
taxlaw-8380	439	29	those	those	PRON
taxlaw-8380	439	30	in	in	ADP
taxlaw-8380	439	31	higher	high	ADJ
taxlaw-8380	439	32	income	income	NOUN
taxlaw-8380	439	33	brackets	bracket	NOUN
taxlaw-8380	439	34	use	use	VERB
taxlaw-8380	439	35	long	long	ADJ
taxlaw-8380	439	36	-	-	PUNCT
taxlaw-8380	439	37	term	term	NOUN
taxlaw-8380	439	38	mandatory	mandatory	ADJ
taxlaw-8380	439	39	savings	saving	NOUN
taxlaw-8380	439	40	options	option	NOUN
taxlaw-8380	439	41	like	like	ADP
taxlaw-8380	439	42	401(k)s	401(k)s	PROPN
taxlaw-8380	439	43	,	,	PUNCT
taxlaw-8380	439	44	health	health	NOUN
taxlaw-8380	439	45	savings	saving	NOUN
taxlaw-8380	439	46	plans	plan	NOUN
taxlaw-8380	439	47	,	,	PUNCT
taxlaw-8380	439	48	and	and	CCONJ
taxlaw-8380	439	49	529s.98	529s.98	NUM
taxlaw-8380	439	50	debt	debt	NOUN
taxlaw-8380	439	51	that	that	PRON
taxlaw-8380	439	52	accrues	accrue	VERB
taxlaw-8380	439	53	will	will	AUX
taxlaw-8380	439	54	never	never	ADV
taxlaw-8380	439	55	be	be	AUX
taxlaw-8380	439	56	paid	pay	VERB
taxlaw-8380	439	57	without	without	ADP
taxlaw-8380	439	58	savings	saving	NOUN
taxlaw-8380	439	59	,	,	PUNCT
taxlaw-8380	439	60	and	and	CCONJ
taxlaw-8380	439	61	the	the	DET
taxlaw-8380	439	62	objection	objection	NOUN
taxlaw-8380	439	63	that	that	SCONJ
taxlaw-8380	439	64	money	money	NOUN
taxlaw-8380	439	65	now	now	ADV
taxlaw-8380	439	66	is	be	AUX
taxlaw-8380	439	67	better	well	ADJ
taxlaw-8380	439	68	than	than	ADP
taxlaw-8380	439	69	money	money	NOUN
taxlaw-8380	439	70	later	later	ADV
taxlaw-8380	439	71	,	,	PUNCT
taxlaw-8380	439	72	which	which	PRON
taxlaw-8380	439	73	would	would	AUX
taxlaw-8380	439	74	tend	tend	VERB
taxlaw-8380	439	75	to	to	PART
taxlaw-8380	439	76	increase	increase	VERB
taxlaw-8380	439	77	consumer	consumer	NOUN
taxlaw-8380	439	78	spending	spending	NOUN
taxlaw-8380	439	79	,	,	PUNCT
taxlaw-8380	439	80	is	be	AUX
taxlaw-8380	439	81	in	in	ADP
taxlaw-8380	439	82	natural	natural	ADJ
taxlaw-8380	439	83	tension	tension	NOUN
taxlaw-8380	439	84	with	with	ADP
taxlaw-8380	439	85	a	a	DET
taxlaw-8380	439	86	desire	desire	NOUN
taxlaw-8380	439	87	to	to	PART
taxlaw-8380	439	88	increase	increase	VERB
taxlaw-8380	439	89	consumer	consumer	NOUN
taxlaw-8380	439	90	savings	saving	NOUN
taxlaw-8380	439	91	.	.	PUNCT
taxlaw-8380	440	1	this	this	DET
taxlaw-8380	440	2	distillation	distillation	NOUN
taxlaw-8380	440	3	of	of	ADP
taxlaw-8380	440	4	the	the	DET
taxlaw-8380	440	5	time	time	NOUN
taxlaw-8380	440	6	-	-	PUNCT
taxlaw-8380	440	7	value	value	NOUN
taxlaw-8380	440	8	of	of	ADP
taxlaw-8380	440	9	money	money	NOUN
taxlaw-8380	440	10	belies	belie	VERB
taxlaw-8380	440	11	the	the	DET
taxlaw-8380	440	12	general	general	ADJ
taxlaw-8380	440	13	problem	problem	NOUN
taxlaw-8380	440	14	that	that	SCONJ
taxlaw-8380	440	15	low	low	ADJ
taxlaw-8380	440	16	-	-	PUNCT
taxlaw-8380	440	17	income	income	NOUN
taxlaw-8380	440	18	individuals	individual	NOUN
taxlaw-8380	440	19	face	face	VERB
taxlaw-8380	440	20	when	when	SCONJ
taxlaw-8380	440	21	confronted	confront	VERB
taxlaw-8380	440	22	with	with	ADP
taxlaw-8380	440	23	the	the	DET
taxlaw-8380	440	24	real	real	ADJ
taxlaw-8380	440	25	-	-	PUNCT
taxlaw-8380	440	26	life	life	NOUN
taxlaw-8380	440	27	implications	implication	NOUN
taxlaw-8380	440	28	of	of	ADP
taxlaw-8380	440	29	fiscal	fiscal	ADJ
taxlaw-8380	440	30	policy	policy	NOUN
taxlaw-8380	440	31	—	—	PUNCT
taxlaw-8380	440	32	there	there	PRON
taxlaw-8380	440	33	are	be	VERB
taxlaw-8380	440	34	contradictory	contradictory	ADJ
taxlaw-8380	440	35	messages	message	NOUN
taxlaw-8380	440	36	of	of	ADP
taxlaw-8380	440	37	incentivizing	incentivize	VERB
taxlaw-8380	440	38	present	present	ADJ
taxlaw-8380	440	39	consumer	consumer	NOUN
taxlaw-8380	440	40	spending	spending	NOUN
taxlaw-8380	440	41	while	while	SCONJ
taxlaw-8380	440	42	demonizing	demonize	VERB
taxlaw-8380	440	43	lack	lack	NOUN
taxlaw-8380	440	44	of	of	ADP
taxlaw-8380	440	45	consumer	consumer	NOUN
taxlaw-8380	440	46	savings	saving	NOUN
taxlaw-8380	440	47	.	.	PUNCT
taxlaw-8380	441	1	the	the	DET
taxlaw-8380	441	2	timing	timing	NOUN
taxlaw-8380	441	3	of	of	ADP
taxlaw-8380	441	4	these	these	DET
taxlaw-8380	441	5	annual	annual	ADJ
taxlaw-8380	441	6	disbursements	disbursement	NOUN
taxlaw-8380	441	7	,	,	PUNCT
taxlaw-8380	441	8	as	as	SCONJ
taxlaw-8380	441	9	opposed	oppose	VERB
taxlaw-8380	441	10	to	to	ADP
taxlaw-8380	441	11	receiving	receive	VERB
taxlaw-8380	441	12	smaller	small	ADJ
taxlaw-8380	441	13	amounts	amount	NOUN
taxlaw-8380	441	14	every	every	DET
taxlaw-8380	441	15	other	other	ADJ
taxlaw-8380	441	16	week	week	NOUN
taxlaw-8380	441	17	as	as	ADP
taxlaw-8380	441	18	part	part	NOUN
taxlaw-8380	441	19	of	of	ADP
taxlaw-8380	441	20	a	a	DET
taxlaw-8380	441	21	paycheck	paycheck	NOUN
taxlaw-8380	441	22	,	,	PUNCT
taxlaw-8380	441	23	is	be	AUX
taxlaw-8380	441	24	objected	object	VERB
taxlaw-8380	441	25	to	to	ADP
taxlaw-8380	441	26	on	on	ADP
taxlaw-8380	441	27	the	the	DET
taxlaw-8380	441	28	basis	basis	NOUN
taxlaw-8380	441	29	that	that	SCONJ
taxlaw-8380	441	30	taxpayers	taxpayer	NOUN
taxlaw-8380	441	31	may	may	AUX
taxlaw-8380	441	32	accrue	accrue	VERB
taxlaw-8380	441	33	debt	debt	NOUN
taxlaw-8380	441	34	as	as	ADP
taxlaw-8380	441	35	a	a	DET
taxlaw-8380	441	36	result	result	NOUN
taxlaw-8380	441	37	of	of	ADP
taxlaw-8380	441	38	not	not	PART
taxlaw-8380	441	39	having	have	VERB
taxlaw-8380	441	40	access	access	NOUN
taxlaw-8380	441	41	to	to	ADP
taxlaw-8380	441	42	cash	cash	NOUN
taxlaw-8380	441	43	when	when	SCONJ
taxlaw-8380	441	44	it	it	PRON
taxlaw-8380	441	45	is	be	AUX
taxlaw-8380	441	46	earned	earn	VERB
taxlaw-8380	441	47	.	.	PUNCT
taxlaw-8380	442	1	families	family	NOUN
taxlaw-8380	442	2	that	that	PRON
taxlaw-8380	442	3	undergo	undergo	VERB
taxlaw-8380	442	4	financial	financial	ADJ
taxlaw-8380	442	5	upheaval	upheaval	NOUN
taxlaw-8380	442	6	after	after	ADP
taxlaw-8380	442	7	that	that	DET
taxlaw-8380	442	8	year	year	NOUN
taxlaw-8380	442	9	’s	’s	PART
taxlaw-8380	442	10	refund	refund	NOUN
taxlaw-8380	442	11	has	have	AUX
taxlaw-8380	442	12	been	be	AUX
taxlaw-8380	442	13	spent	spend	VERB
taxlaw-8380	442	14	will	will	AUX
taxlaw-8380	442	15	not	not	PART
taxlaw-8380	442	16	have	have	VERB
taxlaw-8380	442	17	access	access	NOUN
taxlaw-8380	442	18	to	to	ADP
taxlaw-8380	442	19	their	their	PRON
taxlaw-8380	442	20	tax	tax	NOUN
taxlaw-8380	442	21	withholdings	withholding	NOUN
taxlaw-8380	442	22	until	until	ADP
taxlaw-8380	442	23	the	the	DET
taxlaw-8380	442	24	next	next	ADJ
taxlaw-8380	442	25	year	year	NOUN
taxlaw-8380	442	26	.	.	PUNCT
taxlaw-8380	443	1	only	only	ADV
taxlaw-8380	443	2	a	a	DET
taxlaw-8380	443	3	small	small	ADJ
taxlaw-8380	443	4	portion	portion	NOUN
taxlaw-8380	443	5	of	of	ADP
taxlaw-8380	443	6	financial	financial	ADJ
taxlaw-8380	443	7	shocks	shock	NOUN
taxlaw-8380	443	8	that	that	SCONJ
taxlaw-8380	443	9	families	family	NOUN
taxlaw-8380	443	10	experience	experience	NOUN
taxlaw-8380	443	11	will	will	AUX
taxlaw-8380	443	12	conveniently	conveniently	ADV
taxlaw-8380	443	13	coincide	coincide	VERB
taxlaw-8380	443	14	with	with	ADP
taxlaw-8380	443	15	the	the	DET
taxlaw-8380	443	16	arrival	arrival	NOUN
taxlaw-8380	443	17	of	of	ADP
taxlaw-8380	443	18	tax	tax	NOUN
taxlaw-8380	443	19	refunds	refund	NOUN
taxlaw-8380	443	20	that	that	PRON
taxlaw-8380	443	21	can	can	AUX
taxlaw-8380	443	22	help	help	VERB
taxlaw-8380	443	23	them	they	PRON
taxlaw-8380	443	24	weather	weather	NOUN
taxlaw-8380	443	25	it.99	it.99	PROPN
taxlaw-8380	443	26	however	however	ADV
taxlaw-8380	443	27	,	,	PUNCT
taxlaw-8380	443	28	the	the	DET
taxlaw-8380	443	29	purpose	purpose	NOUN
taxlaw-8380	443	30	of	of	ADP
taxlaw-8380	443	31	forced	force	VERB
taxlaw-8380	443	32	savings	saving	NOUN
taxlaw-8380	443	33	in	in	ADP
taxlaw-8380	443	34	this	this	DET
taxlaw-8380	443	35	context	context	NOUN
taxlaw-8380	443	36	is	be	AUX
taxlaw-8380	443	37	to	to	PART
taxlaw-8380	443	38	help	help	VERB
taxlaw-8380	443	39	avoid	avoid	VERB
taxlaw-8380	443	40	an	an	DET
taxlaw-8380	443	41	additional	additional	ADJ
taxlaw-8380	443	42	financial	financial	ADJ
taxlaw-8380	443	43	shock	shock	NOUN
taxlaw-8380	443	44	in	in	ADP
taxlaw-8380	443	45	the	the	DET
taxlaw-8380	443	46	form	form	NOUN
taxlaw-8380	443	47	of	of	ADP
taxlaw-8380	443	48	tax	tax	NOUN
taxlaw-8380	443	49	owed	owe	VERB
taxlaw-8380	443	50	and	and	CCONJ
taxlaw-8380	443	51	to	to	PART
taxlaw-8380	443	52	increase	increase	VERB
taxlaw-8380	443	53	the	the	DET
taxlaw-8380	443	54	accessibility	accessibility	NOUN
taxlaw-8380	443	55	of	of	ADP
taxlaw-8380	443	56	savings	saving	NOUN
taxlaw-8380	443	57	to	to	ADP
taxlaw-8380	443	58	a	a	DET
taxlaw-8380	443	59	broader	broad	ADJ
taxlaw-8380	443	60	group	group	NOUN
taxlaw-8380	443	61	of	of	ADP
taxlaw-8380	443	62	low	low	ADJ
taxlaw-8380	443	63	-	-	PUNCT
taxlaw-8380	443	64	income	income	NOUN
taxlaw-8380	443	65	taxpayers	taxpayer	NOUN
taxlaw-8380	443	66	in	in	ADP
taxlaw-8380	443	67	an	an	DET
taxlaw-8380	443	68	environment	environment	NOUN
taxlaw-8380	443	69	where	where	SCONJ
taxlaw-8380	443	70	other	other	ADJ
taxlaw-8380	443	71	savings	saving	NOUN
taxlaw-8380	443	72	options	option	NOUN
taxlaw-8380	443	73	are	be	AUX
taxlaw-8380	443	74	not	not	PART
taxlaw-8380	443	75	available	available	ADJ
taxlaw-8380	443	76	.	.	PUNCT
taxlaw-8380	444	1	individuals	individual	NOUN
taxlaw-8380	444	2	tend	tend	VERB
taxlaw-8380	444	3	to	to	PART
taxlaw-8380	444	4	overweight	overweight	VERB
taxlaw-8380	444	5	their	their	PRON
taxlaw-8380	444	6	current	current	ADJ
taxlaw-8380	444	7	financial	financial	ADJ
taxlaw-8380	444	8	needs	need	NOUN
taxlaw-8380	444	9	and	and	CCONJ
taxlaw-8380	444	10	underweight	underweight	VERB
taxlaw-8380	444	11	their	their	PRON
taxlaw-8380	444	12	future	future	ADJ
taxlaw-8380	444	13	needs.100	needs.100	PROPN
taxlaw-8380	444	14	forced	force	VERB
taxlaw-8380	444	15	savings	saving	NOUN
taxlaw-8380	444	16	compensates	compensate	NOUN
taxlaw-8380	444	17	for	for	ADP
taxlaw-8380	444	18	this	this	DET
taxlaw-8380	444	19	myopia	myopia	NOUN
taxlaw-8380	444	20	which	which	PRON
taxlaw-8380	444	21	leads	lead	VERB
taxlaw-8380	444	22	taxpayers	taxpayer	NOUN
taxlaw-8380	444	23	to	to	PART
taxlaw-8380	444	24	expend	expend	VERB
taxlaw-8380	444	25	income	income	NOUN
taxlaw-8380	444	26	currently	currently	ADV
taxlaw-8380	444	27	rather	rather	ADV
taxlaw-8380	444	28	than	than	ADP
taxlaw-8380	444	29	saving	save	VERB
taxlaw-8380	444	30	for	for	ADP
taxlaw-8380	444	31	the	the	DET
taxlaw-8380	444	32	future	future	NOUN
taxlaw-8380	444	33	.	.	PUNCT
taxlaw-8380	445	1	additionally	additionally	ADV
taxlaw-8380	445	2	,	,	PUNCT
taxlaw-8380	445	3	optimizing	optimize	VERB
taxlaw-8380	445	4	savings	saving	NOUN
taxlaw-8380	445	5	can	can	AUX
taxlaw-8380	445	6	be	be	AUX
taxlaw-8380	445	7	a	a	DET
taxlaw-8380	445	8	daunting	daunt	VERB
taxlaw-8380	445	9	process	process	NOUN
taxlaw-8380	445	10	,	,	PUNCT
taxlaw-8380	445	11	the	the	DET
taxlaw-8380	445	12	complexity	complexity	NOUN
taxlaw-8380	445	13	of	of	ADP
taxlaw-8380	445	14	which	which	PRON
taxlaw-8380	445	15	is	be	AUX
taxlaw-8380	445	16	compounded	compound	VERB
taxlaw-8380	445	17	for	for	ADP
taxlaw-8380	445	18	94	94	NUM
taxlaw-8380	445	19	taylor	taylor	PROPN
taxlaw-8380	445	20	telford	telford	PROPN
taxlaw-8380	445	21	,	,	PUNCT
taxlaw-8380	445	22	how	how	SCONJ
taxlaw-8380	445	23	much	much	ADJ
taxlaw-8380	445	24	do	do	AUX
taxlaw-8380	445	25	americans	american	NOUN
taxlaw-8380	445	26	depend	depend	VERB
taxlaw-8380	445	27	on	on	ADP
taxlaw-8380	445	28	their	their	PRON
taxlaw-8380	445	29	tax	tax	NOUN
taxlaw-8380	445	30	refunds	refund	NOUN
taxlaw-8380	445	31	?	?	PUNCT
taxlaw-8380	446	1	quite	quite	DET
taxlaw-8380	446	2	a	a	DET
taxlaw-8380	446	3	lot	lot	NOUN
taxlaw-8380	446	4	,	,	PUNCT
taxlaw-8380	446	5	it	it	PRON
taxlaw-8380	446	6	turns	turn	VERB
taxlaw-8380	446	7	out	out	ADP
taxlaw-8380	446	8	,	,	PUNCT
taxlaw-8380	446	9	wash	wash	NOUN
taxlaw-8380	446	10	.	.	PUNCT
taxlaw-8380	447	1	post	post	NOUN
taxlaw-8380	447	2	(	(	PUNCT
taxlaw-8380	447	3	mar	mar	PROPN
taxlaw-8380	447	4	.	.	PROPN
taxlaw-8380	447	5	5	5	NUM
taxlaw-8380	447	6	,	,	PUNCT
taxlaw-8380	447	7	2019	2019	NUM
taxlaw-8380	447	8	)	)	PUNCT
taxlaw-8380	447	9	,	,	PUNCT
taxlaw-8380	447	10	https://www.washingtonpost.com/business/2019/03/05/how-much-doamericans-depend-their-tax-refunds-quite-lot-it-turns-out/	https://www.washingtonpost.com/business/2019/03/05/how-much-doamericans-depend-their-tax-refunds-quite-lot-it-turns-out/	VERB
taxlaw-8380	448	1	[	[	X
taxlaw-8380	448	2	perma.cc/f55m-j2ss	perma.cc/f55m-j2ss	NOUN
taxlaw-8380	448	3	]	]	PUNCT
taxlaw-8380	448	4	.	.	PUNCT
taxlaw-8380	449	1	95	95	NUM
taxlaw-8380	449	2	see	see	VERB
taxlaw-8380	449	3	heritage	heritage	NOUN
taxlaw-8380	449	4	explains	explain	VERB
taxlaw-8380	449	5	,	,	PUNCT
taxlaw-8380	449	6	what	what	PRON
taxlaw-8380	449	7	you	you	PRON
taxlaw-8380	449	8	need	need	VERB
taxlaw-8380	449	9	to	to	PART
taxlaw-8380	449	10	know	know	VERB
taxlaw-8380	449	11	about	about	ADP
taxlaw-8380	449	12	your	your	PRON
taxlaw-8380	449	13	tax	tax	NOUN
taxlaw-8380	449	14	refund	refund	NOUN
taxlaw-8380	449	15	this	this	DET
taxlaw-8380	449	16	year	year	NOUN
taxlaw-8380	449	17	,	,	PUNCT
taxlaw-8380	449	18	heritage	heritage	NOUN
taxlaw-8380	449	19	found	find	VERB
taxlaw-8380	449	20	.	.	PUNCT
taxlaw-8380	450	1	,	,	PUNCT
taxlaw-8380	450	2	at	at	ADP
taxlaw-8380	450	3	10:40	10:40	NUM
taxlaw-8380	450	4	(	(	PUNCT
taxlaw-8380	450	5	apr	apr	NOUN
taxlaw-8380	450	6	.	.	PROPN
taxlaw-8380	450	7	11	11	NUM
taxlaw-8380	450	8	,	,	PUNCT
taxlaw-8380	450	9	2019	2019	NUM
taxlaw-8380	450	10	)	)	PUNCT
taxlaw-8380	450	11	,	,	PUNCT
taxlaw-8380	450	12	https://www.heritage.org/taxes/heritage-explains/what-you-need-knowabout-your-tax-refund-year	https://www.heritage.org/taxes/heritage-explains/what-you-need-knowabout-your-tax-refund-year	NOUN
taxlaw-8380	450	13	[	[	X
taxlaw-8380	450	14	perma.cc/u9jj-5fuq	perma.cc/u9jj-5fuq	ADV
taxlaw-8380	450	15	]	]	X
taxlaw-8380	450	16	(	(	PUNCT
taxlaw-8380	450	17	arguing	argue	VERB
taxlaw-8380	450	18	against	against	ADP
taxlaw-8380	450	19	over	over	ADV
taxlaw-8380	450	20	-	-	PUNCT
taxlaw-8380	450	21	withholding	withholding	NOUN
taxlaw-8380	450	22	)	)	PUNCT
taxlaw-8380	450	23	.	.	PUNCT
taxlaw-8380	451	1	96	96	NUM
taxlaw-8380	451	2	lauren	lauren	PROPN
taxlaw-8380	451	3	perez	perez	PROPN
taxlaw-8380	451	4	,	,	PUNCT
taxlaw-8380	451	5	what	what	PRON
taxlaw-8380	451	6	is	be	AUX
taxlaw-8380	451	7	the	the	DET
taxlaw-8380	451	8	average	average	ADJ
taxlaw-8380	451	9	interest	interest	NOUN
taxlaw-8380	451	10	rate	rate	NOUN
taxlaw-8380	451	11	for	for	ADP
taxlaw-8380	451	12	savings	saving	NOUN
taxlaw-8380	451	13	accounts	account	NOUN
taxlaw-8380	451	14	?	?	PUNCT
taxlaw-8380	451	15	,	,	PUNCT
taxlaw-8380	451	16	smartasset	smartasset	NOUN
taxlaw-8380	451	17	(	(	PUNCT
taxlaw-8380	451	18	feb	feb	PROPN
taxlaw-8380	451	19	.	.	PROPN
taxlaw-8380	451	20	25	25	NUM
taxlaw-8380	451	21	,	,	PUNCT
taxlaw-8380	451	22	2021	2021	NUM
taxlaw-8380	451	23	)	)	PUNCT
taxlaw-8380	451	24	,	,	PUNCT
taxlaw-8380	451	25	https://smartasset.com/checking-account/average-savings-account-interest	https://smartasset.com/checking-account/average-savings-account-inter	ADJ
taxlaw-8380	451	26	[	[	X
taxlaw-8380	451	27	https://perma.cc/5vwsxhey	https://perma.cc/5vwsxhey	X
taxlaw-8380	451	28	]	]	X
taxlaw-8380	451	29	.	.	PUNCT
taxlaw-8380	452	1	97	97	NUM
taxlaw-8380	452	2	ken	ken	PROPN
taxlaw-8380	452	3	sweet	sweet	ADJ
taxlaw-8380	452	4	,	,	PUNCT
taxlaw-8380	452	5	americans	americans	PROPN
taxlaw-8380	452	6	who	who	PRON
taxlaw-8380	452	7	do	do	AUX
taxlaw-8380	452	8	n’t	not	PART
taxlaw-8380	452	9	have	have	VERB
taxlaw-8380	452	10	a	a	DET
taxlaw-8380	452	11	bank	bank	NOUN
taxlaw-8380	452	12	account	account	NOUN
taxlaw-8380	452	13	at	at	ADP
taxlaw-8380	452	14	lowest	low	ADJ
taxlaw-8380	452	15	level	level	NOUN
taxlaw-8380	452	16	ever	ever	ADV
taxlaw-8380	452	17	,	,	PUNCT
taxlaw-8380	452	18	ap	ap	PROPN
taxlaw-8380	452	19	news	news	PROPN
taxlaw-8380	452	20	(	(	PUNCT
taxlaw-8380	452	21	oct	oct	PROPN
taxlaw-8380	452	22	.	.	PROPN
taxlaw-8380	452	23	23	23	NUM
taxlaw-8380	452	24	.	.	NOUN
taxlaw-8380	452	25	2018	2018	NUM
taxlaw-8380	452	26	)	)	PUNCT
taxlaw-8380	452	27	,	,	PUNCT
taxlaw-8380	452	28	https://apnews.com/8b2b93d4e9474c418853e0f20e79aaa8	https://apnews.com/8b2b93d4e9474c418853e0f20e79aaa8	X
taxlaw-8380	452	29	[	[	X
taxlaw-8380	452	30	perma.cc/ag4w-97x4	perma.cc/ag4w-97x4	X
taxlaw-8380	452	31	]	]	X
taxlaw-8380	452	32	.	.	PUNCT
taxlaw-8380	453	1	98	98	NUM
taxlaw-8380	453	2	see	see	VERB
taxlaw-8380	453	3	linda	linda	PROPN
taxlaw-8380	453	4	stern	stern	NOUN
taxlaw-8380	453	5	,	,	PUNCT
taxlaw-8380	453	6	buy	buy	VERB
taxlaw-8380	453	7	a	a	DET
taxlaw-8380	453	8	house	house	NOUN
taxlaw-8380	453	9	,	,	PUNCT
taxlaw-8380	453	10	and	and	CCONJ
taxlaw-8380	453	11	other	other	ADJ
taxlaw-8380	453	12	forced	force	VERB
taxlaw-8380	453	13	savings	saving	NOUN
taxlaw-8380	453	14	,	,	PUNCT
taxlaw-8380	453	15	reuters	reuters	PROPN
taxlaw-8380	453	16	(	(	PUNCT
taxlaw-8380	453	17	feb	feb	PROPN
taxlaw-8380	453	18	.	.	PROPN
taxlaw-8380	453	19	22	22	NUM
taxlaw-8380	453	20	,	,	PUNCT
taxlaw-8380	453	21	2012	2012	NUM
taxlaw-8380	453	22	)	)	PUNCT
taxlaw-8380	453	23	,	,	PUNCT
taxlaw-8380	453	24	https://www.reuters.com/article/us-column-personal-finance/buy-a-house-and-other-forced-savingsidustre81l1x320120222	https://www.reuters.com/article/us-column-personal-finance/buy-a-house-and-other-forced-savingsidustre81l1x320120222	PRON
taxlaw-8380	454	1	[	[	X
taxlaw-8380	454	2	https://perma.cc/b23e-hczd	https://perma.cc/b23e-hczd	X
taxlaw-8380	454	3	]	]	X
taxlaw-8380	454	4	(	(	PUNCT
taxlaw-8380	454	5	describing	describe	VERB
taxlaw-8380	454	6	various	various	ADJ
taxlaw-8380	454	7	options	option	NOUN
taxlaw-8380	454	8	for	for	ADP
taxlaw-8380	454	9	forced	force	VERB
taxlaw-8380	454	10	savings	saving	NOUN
taxlaw-8380	454	11	)	)	PUNCT
taxlaw-8380	454	12	.	.	PUNCT
taxlaw-8380	455	1	99	99	NUM
taxlaw-8380	455	2	sternberg	sternberg	PROPN
taxlaw-8380	455	3	greene	greene	PROPN
taxlaw-8380	455	4	,	,	PUNCT
taxlaw-8380	455	5	supra	supra	PROPN
taxlaw-8380	455	6	note	note	PROPN
taxlaw-8380	455	7	4	4	NUM
taxlaw-8380	455	8	,	,	PUNCT
taxlaw-8380	455	9	at	at	ADP
taxlaw-8380	455	10	547	547	NUM
taxlaw-8380	455	11	.	.	NOUN
taxlaw-8380	455	12	100	100	NUM
taxlaw-8380	455	13	louis	louis	PROPN
taxlaw-8380	455	14	kaplow	kaplow	NOUN
taxlaw-8380	455	15	,	,	PUNCT
taxlaw-8380	455	16	government	government	NOUN
taxlaw-8380	455	17	policy	policy	NOUN
taxlaw-8380	455	18	and	and	CCONJ
taxlaw-8380	455	19	labor	labor	NOUN
taxlaw-8380	455	20	supply	supply	NOUN
taxlaw-8380	455	21	with	with	ADP
taxlaw-8380	455	22	myopic	myopic	ADJ
taxlaw-8380	455	23	or	or	CCONJ
taxlaw-8380	455	24	targeted	target	VERB
taxlaw-8380	455	25	savings	saving	NOUN
taxlaw-8380	455	26	decisions	decision	NOUN
taxlaw-8380	455	27	,	,	PUNCT
taxlaw-8380	455	28	29	29	NUM
taxlaw-8380	455	29	tax	tax	NOUN
taxlaw-8380	455	30	pol’y	pol’y	NOUN
taxlaw-8380	455	31	&	&	CCONJ
taxlaw-8380	455	32	econ	econ	PROPN
taxlaw-8380	455	33	.	.	PUNCT
taxlaw-8380	455	34	159	159	NUM
taxlaw-8380	455	35	,	,	PUNCT
taxlaw-8380	455	36	160	160	NUM
taxlaw-8380	455	37	(	(	PUNCT
taxlaw-8380	455	38	2015	2015	NUM
taxlaw-8380	455	39	)	)	PUNCT
taxlaw-8380	455	40	.	.	PUNCT
taxlaw-8380	456	1	2	2	NUM
taxlaw-8380	456	2	columbia	columbia	PROPN
taxlaw-8380	456	3	journal	journal	NOUN
taxlaw-8380	456	4	of	of	ADP
taxlaw-8380	456	5	tax	tax	NOUN
taxlaw-8380	456	6	law	law	NOUN
taxlaw-8380	457	1	[	[	X
taxlaw-8380	457	2	vol	vol	NOUN
taxlaw-8380	457	3	.	.	PUNCT
taxlaw-8380	458	1	12:172	12:172	NUM
taxlaw-8380	458	2	families	family	NOUN
taxlaw-8380	458	3	with	with	ADP
taxlaw-8380	458	4	unstable	unstable	ADJ
taxlaw-8380	458	5	income	income	NOUN
taxlaw-8380	458	6	streams.101	streams.101	NOUN
taxlaw-8380	458	7	the	the	DET
taxlaw-8380	458	8	proposed	propose	VERB
taxlaw-8380	458	9	policy	policy	NOUN
taxlaw-8380	458	10	of	of	ADP
taxlaw-8380	458	11	forced	force	VERB
taxlaw-8380	458	12	savings	saving	NOUN
taxlaw-8380	458	13	both	both	PRON
taxlaw-8380	458	14	helps	help	VERB
taxlaw-8380	458	15	push	push	VERB
taxlaw-8380	458	16	back	back	ADV
taxlaw-8380	458	17	against	against	ADP
taxlaw-8380	458	18	that	that	DET
taxlaw-8380	458	19	myopia	myopia	NOUN
taxlaw-8380	458	20	and	and	CCONJ
taxlaw-8380	458	21	reduces	reduce	VERB
taxlaw-8380	458	22	the	the	DET
taxlaw-8380	458	23	planning	planning	NOUN
taxlaw-8380	458	24	needs	need	NOUN
taxlaw-8380	458	25	for	for	ADP
taxlaw-8380	458	26	low	low	ADJ
taxlaw-8380	458	27	-	-	PUNCT
taxlaw-8380	458	28	income	income	NOUN
taxlaw-8380	458	29	households	household	NOUN
taxlaw-8380	458	30	to	to	PART
taxlaw-8380	458	31	engage	engage	VERB
taxlaw-8380	458	32	in	in	ADP
taxlaw-8380	458	33	savings	saving	NOUN
taxlaw-8380	458	34	.	.	PUNCT
taxlaw-8380	459	1	unlike	unlike	ADP
taxlaw-8380	459	2	retirement	retirement	NOUN
taxlaw-8380	459	3	funds	fund	NOUN
taxlaw-8380	459	4	,	,	PUNCT
taxlaw-8380	459	5	the	the	DET
taxlaw-8380	459	6	forced	force	VERB
taxlaw-8380	459	7	savings	saving	NOUN
taxlaw-8380	459	8	become	become	VERB
taxlaw-8380	459	9	available	available	ADJ
taxlaw-8380	459	10	annually	annually	ADV
taxlaw-8380	459	11	;	;	PUNCT
taxlaw-8380	459	12	therefore	therefore	ADV
taxlaw-8380	459	13	,	,	PUNCT
taxlaw-8380	459	14	the	the	DET
taxlaw-8380	459	15	bi	bi	ADJ
taxlaw-8380	459	16	-	-	ADJ
taxlaw-8380	459	17	weekly	weekly	ADJ
taxlaw-8380	459	18	income	income	NOUN
taxlaw-8380	459	19	tradeoff	tradeoff	NOUN
taxlaw-8380	459	20	,	,	PUNCT
taxlaw-8380	459	21	while	while	SCONJ
taxlaw-8380	459	22	real	real	ADJ
taxlaw-8380	459	23	,	,	PUNCT
taxlaw-8380	459	24	is	be	AUX
taxlaw-8380	459	25	still	still	ADV
taxlaw-8380	459	26	predictably	predictably	ADV
taxlaw-8380	459	27	accessible	accessible	ADJ
taxlaw-8380	459	28	to	to	ADP
taxlaw-8380	459	29	savers	saver	NOUN
taxlaw-8380	459	30	.	.	PUNCT
taxlaw-8380	460	1	this	this	DET
taxlaw-8380	460	2	proposed	propose	VERB
taxlaw-8380	460	3	policy	policy	NOUN
taxlaw-8380	460	4	is	be	AUX
taxlaw-8380	460	5	not	not	PART
taxlaw-8380	460	6	meant	mean	VERB
taxlaw-8380	460	7	to	to	PART
taxlaw-8380	460	8	cure	cure	VERB
taxlaw-8380	460	9	all	all	DET
taxlaw-8380	460	10	the	the	DET
taxlaw-8380	460	11	difficulties	difficulty	NOUN
taxlaw-8380	460	12	of	of	ADP
taxlaw-8380	460	13	savings	saving	NOUN
taxlaw-8380	460	14	for	for	ADP
taxlaw-8380	460	15	low	low	ADJ
taxlaw-8380	460	16	-	-	PUNCT
taxlaw-8380	460	17	income	income	NOUN
taxlaw-8380	460	18	families	family	NOUN
taxlaw-8380	460	19	.	.	PUNCT
taxlaw-8380	461	1	it	it	PRON
taxlaw-8380	461	2	is	be	AUX
taxlaw-8380	461	3	simply	simply	ADV
taxlaw-8380	461	4	meant	mean	VERB
taxlaw-8380	461	5	to	to	PART
taxlaw-8380	461	6	introduce	introduce	VERB
taxlaw-8380	461	7	a	a	DET
taxlaw-8380	461	8	way	way	NOUN
taxlaw-8380	461	9	to	to	PART
taxlaw-8380	461	10	reduce	reduce	VERB
taxlaw-8380	461	11	large	large	ADJ
taxlaw-8380	461	12	,	,	PUNCT
taxlaw-8380	461	13	predictable	predictable	ADJ
taxlaw-8380	461	14	financial	financial	ADJ
taxlaw-8380	461	15	hardships	hardship	NOUN
taxlaw-8380	461	16	,	,	PUNCT
taxlaw-8380	461	17	in	in	ADP
taxlaw-8380	461	18	the	the	DET
taxlaw-8380	461	19	form	form	NOUN
taxlaw-8380	461	20	of	of	ADP
taxlaw-8380	461	21	surprise	surprise	NOUN
taxlaw-8380	461	22	tax	tax	NOUN
taxlaw-8380	461	23	bills	bill	NOUN
taxlaw-8380	461	24	due	due	ADJ
taxlaw-8380	461	25	,	,	PUNCT
taxlaw-8380	461	26	while	while	SCONJ
taxlaw-8380	461	27	recognizing	recognize	VERB
taxlaw-8380	461	28	explicitly	explicitly	ADV
taxlaw-8380	461	29	that	that	SCONJ
taxlaw-8380	461	30	tax	tax	NOUN
taxlaw-8380	461	31	refunds	refund	NOUN
taxlaw-8380	461	32	are	be	AUX
taxlaw-8380	461	33	already	already	ADV
taxlaw-8380	461	34	being	be	AUX
taxlaw-8380	461	35	used	use	VERB
taxlaw-8380	461	36	as	as	ADP
taxlaw-8380	461	37	a	a	DET
taxlaw-8380	461	38	savings	saving	NOUN
taxlaw-8380	461	39	tool	tool	NOUN
taxlaw-8380	461	40	and	and	CCONJ
taxlaw-8380	461	41	making	make	VERB
taxlaw-8380	461	42	that	that	DET
taxlaw-8380	461	43	function	function	NOUN
taxlaw-8380	461	44	of	of	ADP
taxlaw-8380	461	45	the	the	DET
taxlaw-8380	461	46	tool	tool	NOUN
taxlaw-8380	461	47	more	more	ADV
taxlaw-8380	461	48	deliberate	deliberate	ADJ
taxlaw-8380	461	49	.	.	PUNCT
taxlaw-8380	462	1	finally	finally	ADV
taxlaw-8380	462	2	,	,	PUNCT
taxlaw-8380	462	3	defenders	defender	NOUN
taxlaw-8380	462	4	of	of	ADP
taxlaw-8380	462	5	the	the	DET
taxlaw-8380	462	6	new	new	ADJ
taxlaw-8380	462	7	form	form	NOUN
taxlaw-8380	462	8	w-4	w-4	NOUN
taxlaw-8380	462	9	say	say	VERB
taxlaw-8380	462	10	that	that	SCONJ
taxlaw-8380	462	11	it	it	PRON
taxlaw-8380	462	12	provides	provide	VERB
taxlaw-8380	462	13	maximal	maximal	ADJ
taxlaw-8380	462	14	flexibility	flexibility	NOUN
taxlaw-8380	462	15	and	and	CCONJ
taxlaw-8380	462	16	addresses	address	NOUN
taxlaw-8380	462	17	a	a	DET
taxlaw-8380	462	18	wide	wide	ADJ
taxlaw-8380	462	19	range	range	NOUN
taxlaw-8380	462	20	of	of	ADP
taxlaw-8380	462	21	withholding	withhold	VERB
taxlaw-8380	462	22	issues.102	issues.102	NOUN
taxlaw-8380	462	23	this	this	DET
taxlaw-8380	462	24	objection	objection	NOUN
taxlaw-8380	462	25	misses	miss	VERB
taxlaw-8380	462	26	the	the	DET
taxlaw-8380	462	27	point	point	NOUN
taxlaw-8380	462	28	of	of	ADP
taxlaw-8380	462	29	this	this	DET
taxlaw-8380	462	30	policy	policy	NOUN
taxlaw-8380	462	31	proposal	proposal	NOUN
taxlaw-8380	462	32	.	.	PUNCT
taxlaw-8380	463	1	the	the	DET
taxlaw-8380	463	2	current	current	ADJ
taxlaw-8380	463	3	policy	policy	NOUN
taxlaw-8380	463	4	provides	provide	VERB
taxlaw-8380	463	5	for	for	ADP
taxlaw-8380	463	6	a	a	DET
taxlaw-8380	463	7	default	default	NOUN
taxlaw-8380	463	8	withholding	withholding	NOUN
taxlaw-8380	463	9	that	that	PRON
taxlaw-8380	463	10	directs	direct	VERB
taxlaw-8380	463	11	employers	employer	NOUN
taxlaw-8380	463	12	to	to	PART
taxlaw-8380	463	13	withhold	withhold	VERB
taxlaw-8380	463	14	as	as	SCONJ
taxlaw-8380	463	15	if	if	SCONJ
taxlaw-8380	463	16	the	the	DET
taxlaw-8380	463	17	filer	filer	NOUN
taxlaw-8380	463	18	is	be	AUX
taxlaw-8380	463	19	single	single	ADJ
taxlaw-8380	463	20	,	,	PUNCT
taxlaw-8380	463	21	takes	take	VERB
taxlaw-8380	463	22	the	the	DET
taxlaw-8380	463	23	standard	standard	ADJ
taxlaw-8380	463	24	deduction	deduction	NOUN
taxlaw-8380	463	25	,	,	PUNCT
taxlaw-8380	463	26	and	and	CCONJ
taxlaw-8380	463	27	has	have	VERB
taxlaw-8380	463	28	no	no	DET
taxlaw-8380	463	29	other	other	ADJ
taxlaw-8380	463	30	income.103	income.103	NOUN
taxlaw-8380	463	31	this	this	DET
taxlaw-8380	463	32	proposal	proposal	NOUN
taxlaw-8380	463	33	asks	ask	VERB
taxlaw-8380	463	34	only	only	ADV
taxlaw-8380	463	35	for	for	ADP
taxlaw-8380	463	36	a	a	DET
taxlaw-8380	463	37	change	change	NOUN
taxlaw-8380	463	38	in	in	ADP
taxlaw-8380	463	39	the	the	DET
taxlaw-8380	463	40	default	default	NOUN
taxlaw-8380	463	41	,	,	PUNCT
taxlaw-8380	463	42	to	to	PART
taxlaw-8380	463	43	minimize	minimize	VERB
taxlaw-8380	463	44	the	the	DET
taxlaw-8380	463	45	number	number	NOUN
taxlaw-8380	463	46	of	of	ADP
taxlaw-8380	463	47	people	people	NOUN
taxlaw-8380	463	48	who	who	PRON
taxlaw-8380	463	49	need	need	VERB
taxlaw-8380	463	50	to	to	PART
taxlaw-8380	463	51	utilize	utilize	VERB
taxlaw-8380	463	52	the	the	DET
taxlaw-8380	463	53	form	form	NOUN
taxlaw-8380	463	54	w-4	w-4	NOUN
taxlaw-8380	463	55	at	at	ADV
taxlaw-8380	463	56	all	all	ADV
taxlaw-8380	463	57	.	.	PUNCT
taxlaw-8380	464	1	filers	filer	NOUN
taxlaw-8380	464	2	who	who	PRON
taxlaw-8380	464	3	wish	wish	VERB
taxlaw-8380	464	4	to	to	PART
taxlaw-8380	464	5	engage	engage	VERB
taxlaw-8380	464	6	in	in	ADP
taxlaw-8380	464	7	tax	tax	NOUN
taxlaw-8380	464	8	planning	planning	NOUN
taxlaw-8380	464	9	—	—	PUNCT
taxlaw-8380	464	10	be	be	AUX
taxlaw-8380	464	11	it	it	PRON
taxlaw-8380	464	12	to	to	PART
taxlaw-8380	464	13	increase	increase	VERB
taxlaw-8380	464	14	or	or	CCONJ
taxlaw-8380	464	15	decrease	decrease	VERB
taxlaw-8380	464	16	their	their	PRON
taxlaw-8380	464	17	withholdings	withholding	NOUN
taxlaw-8380	464	18	—	—	PUNCT
taxlaw-8380	464	19	may	may	AUX
taxlaw-8380	464	20	continue	continue	VERB
taxlaw-8380	464	21	to	to	PART
taxlaw-8380	464	22	do	do	VERB
taxlaw-8380	464	23	so	so	ADV
taxlaw-8380	464	24	.	.	PUNCT
taxlaw-8380	465	1	iii	iii	X
taxlaw-8380	465	2	.	.	PUNCT
taxlaw-8380	465	3	epilogue	epilogue	NOUN
taxlaw-8380	465	4	:	:	PUNCT
taxlaw-8380	465	5	tax	tax	NOUN
taxlaw-8380	465	6	withholdings	withholding	NOUN
taxlaw-8380	465	7	in	in	ADP
taxlaw-8380	465	8	a	a	DET
taxlaw-8380	465	9	time	time	NOUN
taxlaw-8380	465	10	of	of	ADP
taxlaw-8380	465	11	pandemic	pandemic	ADJ
taxlaw-8380	465	12	the	the	DET
taxlaw-8380	465	13	underlying	underlying	ADJ
taxlaw-8380	465	14	premise	premise	NOUN
taxlaw-8380	465	15	of	of	ADP
taxlaw-8380	465	16	the	the	DET
taxlaw-8380	465	17	w-4	w-4	NOUN
taxlaw-8380	465	18	withholding	withholding	NOUN
taxlaw-8380	465	19	scheme	scheme	NOUN
taxlaw-8380	465	20	is	be	AUX
taxlaw-8380	465	21	foreknowledge	foreknowledge	NOUN
taxlaw-8380	465	22	of	of	ADP
taxlaw-8380	465	23	future	future	ADJ
taxlaw-8380	465	24	earnings	earning	NOUN
taxlaw-8380	465	25	.	.	PUNCT
taxlaw-8380	466	1	over	over	ADP
taxlaw-8380	466	2	57	57	NUM
taxlaw-8380	466	3	million	million	NUM
taxlaw-8380	466	4	new	new	ADJ
taxlaw-8380	466	5	unemployment	unemployment	NOUN
taxlaw-8380	466	6	claims	claim	NOUN
taxlaw-8380	466	7	were	be	AUX
taxlaw-8380	466	8	filed	file	VERB
taxlaw-8380	466	9	in	in	ADP
taxlaw-8380	466	10	the	the	DET
taxlaw-8380	466	11	first	first	ADJ
taxlaw-8380	466	12	six	six	NUM
taxlaw-8380	466	13	months	month	NOUN
taxlaw-8380	466	14	of	of	ADP
taxlaw-8380	466	15	the	the	DET
taxlaw-8380	466	16	covid-19	covid-19	PROPN
taxlaw-8380	466	17	pandemic,104	pandemic,104	PROPN
taxlaw-8380	466	18	illustrating	illustrate	VERB
taxlaw-8380	466	19	the	the	DET
taxlaw-8380	466	20	enormous	enormous	ADJ
taxlaw-8380	466	21	uncertainty	uncertainty	NOUN
taxlaw-8380	466	22	that	that	SCONJ
taxlaw-8380	466	23	taxpayers	taxpayer	NOUN
taxlaw-8380	466	24	faced	face	VERB
taxlaw-8380	466	25	as	as	SCONJ
taxlaw-8380	466	26	they	they	PRON
taxlaw-8380	466	27	filed	file	VERB
taxlaw-8380	466	28	their	their	PRON
taxlaw-8380	466	29	2019	2019	NUM
taxlaw-8380	466	30	taxes	taxis	NOUN
taxlaw-8380	466	31	in	in	ADP
taxlaw-8380	466	32	the	the	DET
taxlaw-8380	466	33	early	early	ADJ
taxlaw-8380	466	34	months	month	NOUN
taxlaw-8380	466	35	of	of	ADP
taxlaw-8380	466	36	the	the	DET
taxlaw-8380	466	37	pandemic	pandemic	NOUN
taxlaw-8380	466	38	.	.	PUNCT
taxlaw-8380	467	1	this	this	PRON
taxlaw-8380	467	2	also	also	ADV
taxlaw-8380	467	3	demonstrates	demonstrate	VERB
taxlaw-8380	467	4	the	the	DET
taxlaw-8380	467	5	uncertainty	uncertainty	NOUN
taxlaw-8380	467	6	filers	filer	NOUN
taxlaw-8380	467	7	faced	face	VERB
taxlaw-8380	467	8	in	in	ADP
taxlaw-8380	467	9	attempting	attempt	VERB
taxlaw-8380	467	10	to	to	PART
taxlaw-8380	467	11	tax	tax	NOUN
taxlaw-8380	467	12	plan	plan	NOUN
taxlaw-8380	467	13	for	for	ADP
taxlaw-8380	467	14	2020	2020	NUM
taxlaw-8380	467	15	as	as	SCONJ
taxlaw-8380	467	16	job	job	NOUN
taxlaw-8380	467	17	availability	availability	NOUN
taxlaw-8380	467	18	and	and	CCONJ
taxlaw-8380	467	19	stability	stability	NOUN
taxlaw-8380	467	20	was	be	AUX
taxlaw-8380	467	21	upended	upend	VERB
taxlaw-8380	467	22	.	.	PUNCT
taxlaw-8380	468	1	filing	file	VERB
taxlaw-8380	468	2	taxes	taxis	NOUN
taxlaw-8380	468	3	for	for	ADP
taxlaw-8380	468	4	many	many	ADJ
taxlaw-8380	468	5	in	in	ADP
taxlaw-8380	468	6	mid-2020	mid-2020	NOUN
taxlaw-8380	468	7	meant	mean	VERB
taxlaw-8380	468	8	economic	economic	ADJ
taxlaw-8380	468	9	relief	relief	NOUN
taxlaw-8380	468	10	in	in	ADP
taxlaw-8380	468	11	the	the	DET
taxlaw-8380	468	12	form	form	NOUN
taxlaw-8380	468	13	of	of	ADP
taxlaw-8380	468	14	their	their	PRON
taxlaw-8380	468	15	refund	refund	NOUN
taxlaw-8380	468	16	.	.	PUNCT
taxlaw-8380	469	1	but	but	CCONJ
taxlaw-8380	469	2	for	for	ADP
taxlaw-8380	469	3	those	those	PRON
taxlaw-8380	469	4	whose	whose	DET
taxlaw-8380	469	5	withholdings	withholding	NOUN
taxlaw-8380	469	6	were	be	AUX
taxlaw-8380	469	7	inaccurate	inaccurate	ADJ
taxlaw-8380	469	8	for	for	ADP
taxlaw-8380	469	9	the	the	DET
taxlaw-8380	469	10	variety	variety	NOUN
taxlaw-8380	469	11	of	of	ADP
taxlaw-8380	469	12	reasons	reason	NOUN
taxlaw-8380	469	13	discussed	discuss	VERB
taxlaw-8380	469	14	in	in	ADP
taxlaw-8380	469	15	this	this	DET
taxlaw-8380	469	16	note	note	NOUN
taxlaw-8380	469	17	,	,	PUNCT
taxlaw-8380	469	18	the	the	DET
taxlaw-8380	469	19	three	three	NUM
taxlaw-8380	469	20	-	-	PUNCT
taxlaw-8380	469	21	month	month	NOUN
taxlaw-8380	469	22	deferral	deferral	NOUN
taxlaw-8380	469	23	of	of	ADP
taxlaw-8380	469	24	tax	tax	NOUN
taxlaw-8380	469	25	day	day	NOUN
taxlaw-8380	469	26	to	to	ADP
taxlaw-8380	469	27	july	july	PROPN
taxlaw-8380	469	28	15	15	NUM
taxlaw-8380	469	29	,	,	PUNCT
taxlaw-8380	469	30	2020	2020	NUM
taxlaw-8380	469	31	only	only	ADV
taxlaw-8380	469	32	delayed	delay	VERB
taxlaw-8380	469	33	the	the	DET
taxlaw-8380	469	34	inevitable	inevitable	ADJ
taxlaw-8380	469	35	tax	tax	NOUN
taxlaw-8380	469	36	bill	bill	NOUN
taxlaw-8380	469	37	that	that	PRON
taxlaw-8380	469	38	americans	americans	PROPN
taxlaw-8380	469	39	were	be	AUX
taxlaw-8380	469	40	less	less	ADV
taxlaw-8380	469	41	able	able	ADJ
taxlaw-8380	469	42	to	to	PART
taxlaw-8380	469	43	pay	pay	VERB
taxlaw-8380	469	44	than	than	ADP
taxlaw-8380	469	45	ever	ever	ADV
taxlaw-8380	469	46	due	due	ADJ
taxlaw-8380	469	47	to	to	ADP
taxlaw-8380	469	48	the	the	DET
taxlaw-8380	469	49	collapsing	collapse	VERB
taxlaw-8380	469	50	employment	employment	NOUN
taxlaw-8380	469	51	and	and	CCONJ
taxlaw-8380	469	52	earnings	earning	NOUN
taxlaw-8380	469	53	environment	environment	NOUN
taxlaw-8380	469	54	.	.	PUNCT
taxlaw-8380	470	1	for	for	ADP
taxlaw-8380	470	2	some	some	PRON
taxlaw-8380	470	3	,	,	PUNCT
taxlaw-8380	470	4	the	the	DET
taxlaw-8380	470	5	economic	economic	ADJ
taxlaw-8380	470	6	impact	impact	NOUN
taxlaw-8380	470	7	payments105	payments105	PROPN
taxlaw-8380	470	8	deposited	deposit	VERB
taxlaw-8380	470	9	into	into	ADP
taxlaw-8380	470	10	accounts	account	NOUN
taxlaw-8380	470	11	were	be	AUX
taxlaw-8380	470	12	soon	soon	ADV
taxlaw-8380	470	13	returned	return	VERB
taxlaw-8380	470	14	to	to	ADP
taxlaw-8380	470	15	the	the	DET
taxlaw-8380	470	16	irs	irs	PROPN
taxlaw-8380	470	17	as	as	ADP
taxlaw-8380	470	18	payment	payment	NOUN
taxlaw-8380	470	19	for	for	ADP
taxlaw-8380	470	20	unexpected	unexpected	ADJ
taxlaw-8380	470	21	taxes	taxis	NOUN
taxlaw-8380	470	22	owed	owe	VERB
taxlaw-8380	470	23	.	.	PUNCT
taxlaw-8380	471	1	for	for	ADP
taxlaw-8380	471	2	others	other	NOUN
taxlaw-8380	471	3	,	,	PUNCT
taxlaw-8380	471	4	a	a	DET
taxlaw-8380	471	5	tax	tax	NOUN
taxlaw-8380	471	6	bill	bill	NOUN
taxlaw-8380	471	7	that	that	PRON
taxlaw-8380	471	8	might	might	AUX
taxlaw-8380	471	9	have	have	AUX
taxlaw-8380	471	10	seemed	seem	VERB
taxlaw-8380	471	11	manageable	manageable	ADJ
taxlaw-8380	471	12	a	a	DET
taxlaw-8380	471	13	year	year	NOUN
taxlaw-8380	471	14	ago	ago	ADV
taxlaw-8380	471	15	might	might	AUX
taxlaw-8380	471	16	have	have	AUX
taxlaw-8380	471	17	been	be	AUX
taxlaw-8380	471	18	insurmountable	insurmountable	ADJ
taxlaw-8380	471	19	due	due	ADP
taxlaw-8380	471	20	to	to	ADP
taxlaw-8380	471	21	job	job	NOUN
taxlaw-8380	471	22	loss	loss	NOUN
taxlaw-8380	471	23	,	,	PUNCT
taxlaw-8380	471	24	and	and	CCONJ
taxlaw-8380	471	25	filers	filer	NOUN
taxlaw-8380	471	26	forced	force	VERB
taxlaw-8380	471	27	to	to	PART
taxlaw-8380	471	28	choose	choose	VERB
taxlaw-8380	471	29	between	between	ADP
taxlaw-8380	471	30	basic	basic	ADJ
taxlaw-8380	471	31	necessities	necessity	NOUN
taxlaw-8380	471	32	and	and	CCONJ
taxlaw-8380	471	33	paying	pay	VERB
taxlaw-8380	471	34	taxes	taxis	NOUN
taxlaw-8380	471	35	that	that	PRON
taxlaw-8380	471	36	were	be	AUX
taxlaw-8380	471	37	not	not	PART
taxlaw-8380	471	38	withheld	withhold	VERB
taxlaw-8380	471	39	from	from	ADP
taxlaw-8380	471	40	their	their	PRON
taxlaw-8380	471	41	pay	pay	NOUN
taxlaw-8380	471	42	.	.	PUNCT
taxlaw-8380	472	1	under	under	ADP
taxlaw-8380	472	2	the	the	DET
taxlaw-8380	472	3	policy	policy	NOUN
taxlaw-8380	472	4	proposed	propose	VERB
taxlaw-8380	472	5	in	in	ADP
taxlaw-8380	472	6	this	this	DET
taxlaw-8380	472	7	note	note	NOUN
taxlaw-8380	472	8	,	,	PUNCT
taxlaw-8380	472	9	the	the	DET
taxlaw-8380	472	10	scale	scale	NOUN
taxlaw-8380	472	11	would	would	AUX
taxlaw-8380	472	12	be	be	AUX
taxlaw-8380	472	13	tipped	tip	VERB
taxlaw-8380	472	14	far	far	ADV
taxlaw-8380	472	15	in	in	ADP
taxlaw-8380	472	16	the	the	DET
taxlaw-8380	472	17	other	other	ADJ
taxlaw-8380	472	18	direction	direction	NOUN
taxlaw-8380	472	19	.	.	PUNCT
taxlaw-8380	473	1	almost	almost	ADV
taxlaw-8380	473	2	every	every	DET
taxlaw-8380	473	3	american	american	ADJ
taxlaw-8380	473	4	earning	earn	VERB
taxlaw-8380	473	5	less	less	ADJ
taxlaw-8380	473	6	than	than	ADP
taxlaw-8380	473	7	$	$	SYM
taxlaw-8380	473	8	75,000	75,000	NUM
taxlaw-8380	473	9	—	—	PUNCT
taxlaw-8380	473	10	the	the	DET
taxlaw-8380	473	11	threshold	threshold	NOUN
taxlaw-8380	473	12	for	for	ADP
taxlaw-8380	473	13	receiving	receive	VERB
taxlaw-8380	473	14	the	the	DET
taxlaw-8380	473	15	full	full	ADJ
taxlaw-8380	473	16	relief	relief	NOUN
taxlaw-8380	473	17	check	check	NOUN
taxlaw-8380	473	18	—	—	PUNCT
taxlaw-8380	473	19	would	would	AUX
taxlaw-8380	473	20	have	have	AUX
taxlaw-8380	473	21	received	receive	VERB
taxlaw-8380	473	22	a	a	DET
taxlaw-8380	473	23	refund	refund	NOUN
taxlaw-8380	473	24	right	right	ADV
taxlaw-8380	473	25	at	at	ADP
taxlaw-8380	473	26	the	the	DET
taxlaw-8380	473	27	time	time	NOUN
taxlaw-8380	473	28	they	they	PRON
taxlaw-8380	473	29	need	need	VERB
taxlaw-8380	473	30	it	it	PRON
taxlaw-8380	473	31	most	most	ADV
taxlaw-8380	473	32	.	.	PUNCT
taxlaw-8380	474	1	by	by	ADP
taxlaw-8380	474	2	creating	create	VERB
taxlaw-8380	474	3	an	an	DET
taxlaw-8380	474	4	automatic	automatic	ADJ
taxlaw-8380	474	5	savings	saving	NOUN
taxlaw-8380	474	6	mechanism	mechanism	NOUN
taxlaw-8380	474	7	in	in	ADP
taxlaw-8380	474	8	the	the	DET
taxlaw-8380	474	9	form	form	NOUN
taxlaw-8380	474	10	of	of	ADP
taxlaw-8380	474	11	tax	tax	NOUN
taxlaw-8380	474	12	withholdings	withholding	NOUN
taxlaw-8380	474	13	,	,	PUNCT
taxlaw-8380	474	14	the	the	DET
taxlaw-8380	474	15	irs	irs	PROPN
taxlaw-8380	474	16	could	could	AUX
taxlaw-8380	474	17	help	help	VERB
taxlaw-8380	474	18	create	create	VERB
taxlaw-8380	474	19	a	a	DET
taxlaw-8380	474	20	small	small	ADJ
taxlaw-8380	474	21	,	,	PUNCT
taxlaw-8380	474	22	zero	zero	NUM
taxlaw-8380	474	23	-	-	PUNCT
taxlaw-8380	474	24	cost	cost	NOUN
taxlaw-8380	474	25	relief	relief	NOUN
taxlaw-8380	474	26	fund	fund	NOUN
taxlaw-8380	474	27	for	for	ADP
taxlaw-8380	474	28	all	all	DET
taxlaw-8380	474	29	lowand	lowand	ADJ
taxlaw-8380	474	30	middle	middle	ADJ
taxlaw-8380	474	31	-	-	PUNCT
taxlaw-8380	474	32	income	income	NOUN
taxlaw-8380	474	33	americans	americans	PROPN
taxlaw-8380	474	34	.	.	PUNCT
taxlaw-8380	475	1	101	101	NUM
taxlaw-8380	475	2	see	see	VERB
taxlaw-8380	475	3	i	i	PRON
taxlaw-8380	475	4	d.	d.	PROPN
taxlaw-8380	475	5	at	at	ADP
taxlaw-8380	475	6	160	160	NUM
taxlaw-8380	475	7	-	-	SYM
taxlaw-8380	475	8	61	61	NUM
taxlaw-8380	475	9	.	.	PUNCT
taxlaw-8380	476	1	102	102	NUM
taxlaw-8380	476	2	see	see	VERB
taxlaw-8380	476	3	sally	sally	PROPN
taxlaw-8380	476	4	p.	p.	PROPN
taxlaw-8380	476	5	schreiber	schreiber	PROPN
taxlaw-8380	476	6	,	,	PUNCT
taxlaw-8380	476	7	irs	irs	PROPN
taxlaw-8380	476	8	proposes	propose	VERB
taxlaw-8380	476	9	rules	rule	NOUN
taxlaw-8380	476	10	to	to	PART
taxlaw-8380	476	11	update	update	VERB
taxlaw-8380	476	12	income	income	NOUN
taxlaw-8380	476	13	tax	tax	NOUN
taxlaw-8380	476	14	withholding	withholding	NOUN
taxlaw-8380	476	15	,	,	PUNCT
taxlaw-8380	476	16	revises	revise	VERB
taxlaw-8380	476	17	form	form	NOUN
taxlaw-8380	476	18	w4	w4	NOUN
taxlaw-8380	476	19	,	,	PUNCT
taxlaw-8380	476	20	j.	j.	PROPN
taxlaw-8380	476	21	acct	acct	PROPN
taxlaw-8380	476	22	.	.	PUNCT
taxlaw-8380	477	1	(	(	PUNCT
taxlaw-8380	477	2	feb	feb	PROPN
taxlaw-8380	477	3	.	.	PROPN
taxlaw-8380	477	4	12	12	NUM
taxlaw-8380	477	5	,	,	PUNCT
taxlaw-8380	477	6	2020	2020	NUM
taxlaw-8380	477	7	)	)	PUNCT
taxlaw-8380	477	8	,	,	PUNCT
taxlaw-8380	477	9	https://www.journalofaccountancy.com/news/2020/feb/irs-rules-income-taxwithholding-form-w-4-22959.html	https://www.journalofaccountancy.com/news/2020/feb/irs-rules-income-taxwithholding-form-w-4-22959.html	VERB
taxlaw-8380	478	1	[	[	X
taxlaw-8380	478	2	perma.cc/xew2-jy8e	perma.cc/xew2-jy8e	NOUN
taxlaw-8380	478	3	]	]	PUNCT
taxlaw-8380	478	4	.	.	PUNCT
taxlaw-8380	479	1	103	103	NUM
taxlaw-8380	479	2	see	see	VERB
taxlaw-8380	479	3	press	press	NOUN
taxlaw-8380	479	4	release	release	NOUN
taxlaw-8380	479	5	,	,	PUNCT
taxlaw-8380	479	6	irs	irs	PROPN
taxlaw-8380	479	7	,	,	PUNCT
taxlaw-8380	479	8	treasury	treasury	PROPN
taxlaw-8380	479	9	issue	issue	NOUN
taxlaw-8380	479	10	proposed	propose	VERB
taxlaw-8380	479	11	regulations	regulation	NOUN
taxlaw-8380	479	12	updating	update	VERB
taxlaw-8380	479	13	income	income	NOUN
taxlaw-8380	479	14	tax	tax	NOUN
taxlaw-8380	479	15	withholding	withholding	NOUN
taxlaw-8380	479	16	rules	rule	NOUN
taxlaw-8380	479	17	,	,	PUNCT
taxlaw-8380	479	18	irs	irs	PROPN
taxlaw-8380	479	19	(	(	PUNCT
taxlaw-8380	479	20	feb	feb	PROPN
taxlaw-8380	479	21	.	.	PROPN
taxlaw-8380	479	22	11	11	NUM
taxlaw-8380	479	23	,	,	PUNCT
taxlaw-8380	479	24	2020	2020	NUM
taxlaw-8380	479	25	)	)	PUNCT
taxlaw-8380	479	26	,	,	PUNCT
taxlaw-8380	479	27	https://www.irs.gov/newsroom/irs-treasury-issue-proposed-regulations-updatingincome-tax-withholding-rules	https://www.irs.gov/newsroom/irs-treasury-issue-proposed-regulations-updatingincome-tax-withholding-rule	NOUN
taxlaw-8380	480	1	[	[	X
taxlaw-8380	480	2	perma.cc/k2zy-f5cv	perma.cc/k2zy-f5cv	X
taxlaw-8380	480	3	]	]	X
taxlaw-8380	480	4	.	.	PUNCT
taxlaw-8380	481	1	104	104	NUM
taxlaw-8380	481	2	jack	jack	PROPN
taxlaw-8380	481	3	kelly	kelly	PROPN
taxlaw-8380	481	4	,	,	PUNCT
taxlaw-8380	481	5	jobless	jobless	ADJ
taxlaw-8380	481	6	claims	claim	NOUN
taxlaw-8380	481	7	:	:	PUNCT
taxlaw-8380	481	8	57.4	57.4	NUM
taxlaw-8380	481	9	million	million	NUM
taxlaw-8380	481	10	americans	americans	PROPN
taxlaw-8380	481	11	have	have	AUX
taxlaw-8380	481	12	sought	seek	VERB
taxlaw-8380	481	13	unemployment	unemployment	NOUN
taxlaw-8380	481	14	benefits	benefit	NOUN
taxlaw-8380	481	15	since	since	SCONJ
taxlaw-8380	481	16	mid	mid	NOUN
taxlaw-8380	481	17	-	-	NOUN
taxlaw-8380	481	18	march	march	NOUN
taxlaw-8380	481	19	—	—	PUNCT
taxlaw-8380	481	20	over	over	ADP
taxlaw-8380	481	21	1	1	NUM
taxlaw-8380	481	22	million	million	NUM
taxlaw-8380	481	23	people	people	NOUN
taxlaw-8380	481	24	filed	file	VERB
taxlaw-8380	481	25	last	last	ADJ
taxlaw-8380	481	26	week	week	NOUN
taxlaw-8380	481	27	,	,	PUNCT
taxlaw-8380	481	28	forbes	forbes	X
taxlaw-8380	481	29	(	(	PUNCT
taxlaw-8380	481	30	aug	aug	PROPN
taxlaw-8380	481	31	.	.	PROPN
taxlaw-8380	481	32	20	20	NUM
taxlaw-8380	481	33	,	,	PUNCT
taxlaw-8380	481	34	2020	2020	NUM
taxlaw-8380	481	35	)	)	PUNCT
taxlaw-8380	481	36	,	,	PUNCT
taxlaw-8380	481	37	https://www.forbes	https://www.forbe	VERB
taxlaw-8380	481	38	.com	.com	PROPN
taxlaw-8380	481	39	/	/	SYM
taxlaw-8380	481	40	sites	site	NOUN
taxlaw-8380	481	41	/	/	SYM
taxlaw-8380	481	42	jackkelly/2020/08/20	jackkelly/2020/08/20	PROPN
taxlaw-8380	481	43	/	/	SYM
taxlaw-8380	481	44	jobless	jobless	ADJ
taxlaw-8380	481	45	-	-	PUNCT
taxlaw-8380	481	46	claims-574	claims-574	NOUN
taxlaw-8380	481	47	-	-	PUNCT
taxlaw-8380	481	48	million	million	NUM
taxlaw-8380	481	49	-	-	PUNCT
taxlaw-8380	481	50	americans	americans	PROPN
taxlaw-8380	481	51	-	-	PUNCT
taxlaw-8380	481	52	have	have	AUX
taxlaw-8380	481	53	-	-	PUNCT
taxlaw-8380	481	54	sought	seek	VERB
taxlaw-8380	481	55	-	-	PUNCT
taxlaw-8380	481	56	unemployment	unemployment	NOUN
taxlaw-8380	481	57	-	-	PUNCT
taxlaw-8380	481	58	benefitssince	benefitssince	NOUN
taxlaw-8380	481	59	-	-	PUNCT
taxlaw-8380	481	60	mid	mid	NOUN
taxlaw-8380	481	61	-	-	ADJ
taxlaw-8380	481	62	marchover-1	marchover-1	NOUN
taxlaw-8380	481	63	-	-	PUNCT
taxlaw-8380	481	64	million	million	NUM
taxlaw-8380	481	65	-	-	PUNCT
taxlaw-8380	481	66	people	people	NOUN
taxlaw-8380	481	67	-	-	PUNCT
taxlaw-8380	481	68	filed	file	VERB
taxlaw-8380	481	69	-	-	PUNCT
taxlaw-8380	481	70	last	last	ADJ
taxlaw-8380	481	71	-	-	PUNCT
taxlaw-8380	481	72	week/?sh=58da4a7a6d59	week/?sh=58da4a7a6d59	PROPN
taxlaw-8380	481	73	[	[	X
taxlaw-8380	481	74	https://perma.cc/4rcu-7rty	https://perma.cc/4rcu-7rty	NOUN
taxlaw-8380	481	75	]	]	PUNCT
taxlaw-8380	481	76	.	.	PUNCT
taxlaw-8380	482	1	105	105	NUM
taxlaw-8380	482	2	recovery	recovery	NOUN
taxlaw-8380	482	3	rebate	rebate	NOUN
taxlaw-8380	482	4	credits	credit	NOUN
taxlaw-8380	482	5	and	and	CCONJ
taxlaw-8380	482	6	economic	economic	ADJ
taxlaw-8380	482	7	impact	impact	NOUN
taxlaw-8380	482	8	payments	payment	NOUN
taxlaw-8380	482	9	,	,	PUNCT
taxlaw-8380	482	10	irs	irs	PROPN
taxlaw-8380	482	11	(	(	PUNCT
taxlaw-8380	482	12	feb	feb	PROPN
taxlaw-8380	482	13	.	.	PROPN
taxlaw-8380	482	14	17	17	NUM
taxlaw-8380	482	15	,	,	PUNCT
taxlaw-8380	482	16	2021	2021	NUM
taxlaw-8380	482	17	)	)	PUNCT
taxlaw-8380	482	18	,	,	PUNCT
taxlaw-8380	482	19	https://www.irs.gov/coronavirus/economic-impact-payments	https://www.irs.gov/coronavirus/economic-impact-payment	VERB
taxlaw-8380	483	1	[	[	X
taxlaw-8380	483	2	perma.cc/bmz2-p8pu	perma.cc/bmz2-p8pu	X
taxlaw-8380	483	3	]	]	PUNCT
taxlaw-8380	483	4	.	.	PUNCT
taxlaw-8380	484	1	about	about	ADP
taxlaw-8380	484	2	:	:	PUNCT
taxlaw-8380	484	3	blank	blank	ADJ
taxlaw-8380	484	4	2021	2021	NUM
taxlaw-8380	484	5	]	]	PUNCT
taxlaw-8380	484	6	the	the	DET
taxlaw-8380	484	7	case	case	NOUN
taxlaw-8380	484	8	for	for	ADP
taxlaw-8380	484	9	overwithholding	overwithholde	VERB
taxlaw-8380	484	10	federal	federal	ADJ
taxlaw-8380	484	11	income	income	NOUN
taxlaw-8380	484	12	tax	tax	NOUN
taxlaw-8380	484	13	2	2	NUM
taxlaw-8380	484	14	furthermore	furthermore	ADV
taxlaw-8380	484	15	,	,	PUNCT
taxlaw-8380	484	16	as	as	SCONJ
taxlaw-8380	484	17	tens	ten	NOUN
taxlaw-8380	484	18	of	of	ADP
taxlaw-8380	484	19	millions	million	NOUN
taxlaw-8380	484	20	of	of	ADP
taxlaw-8380	484	21	americans	americans	PROPN
taxlaw-8380	484	22	navigated	navigate	VERB
taxlaw-8380	484	23	fluctuating	fluctuate	VERB
taxlaw-8380	484	24	employment	employment	NOUN
taxlaw-8380	484	25	statuses	status	NOUN
taxlaw-8380	484	26	,	,	PUNCT
taxlaw-8380	484	27	under	under	ADP
taxlaw-8380	484	28	this	this	DET
taxlaw-8380	484	29	policy	policy	NOUN
taxlaw-8380	484	30	workers	worker	NOUN
taxlaw-8380	484	31	who	who	PRON
taxlaw-8380	484	32	took	take	VERB
taxlaw-8380	484	33	on	on	ADP
taxlaw-8380	484	34	multiple	multiple	ADJ
taxlaw-8380	484	35	jobs	job	NOUN
taxlaw-8380	484	36	would	would	AUX
taxlaw-8380	484	37	not	not	PART
taxlaw-8380	484	38	have	have	AUX
taxlaw-8380	484	39	had	have	VERB
taxlaw-8380	484	40	to	to	PART
taxlaw-8380	484	41	navigate	navigate	VERB
taxlaw-8380	484	42	complex	complex	ADJ
taxlaw-8380	484	43	tax	tax	NOUN
taxlaw-8380	484	44	planning	planning	NOUN
taxlaw-8380	484	45	or	or	CCONJ
taxlaw-8380	484	46	worry	worry	VERB
taxlaw-8380	484	47	about	about	ADP
taxlaw-8380	484	48	under	under	ADV
taxlaw-8380	484	49	-	-	PUNCT
taxlaw-8380	484	50	withholding	withholding	NOUN
taxlaw-8380	484	51	,	,	PUNCT
taxlaw-8380	484	52	leading	lead	VERB
taxlaw-8380	484	53	to	to	ADP
taxlaw-8380	484	54	large	large	ADJ
taxlaw-8380	484	55	future	future	ADJ
taxlaw-8380	484	56	tax	tax	NOUN
taxlaw-8380	484	57	bills	bill	NOUN
taxlaw-8380	484	58	.	.	PUNCT
taxlaw-8380	485	1	perhaps	perhaps	ADV
taxlaw-8380	485	2	most	most	ADV
taxlaw-8380	485	3	importantly	importantly	ADV
taxlaw-8380	485	4	,	,	PUNCT
taxlaw-8380	485	5	the	the	DET
taxlaw-8380	485	6	irs	irs	PROPN
taxlaw-8380	485	7	would	would	AUX
taxlaw-8380	485	8	not	not	PART
taxlaw-8380	485	9	be	be	AUX
taxlaw-8380	485	10	in	in	ADP
taxlaw-8380	485	11	the	the	DET
taxlaw-8380	485	12	position	position	NOUN
taxlaw-8380	485	13	of	of	ADP
taxlaw-8380	485	14	pushing	push	VERB
taxlaw-8380	485	15	americans	americans	PROPN
taxlaw-8380	485	16	further	far	ADV
taxlaw-8380	485	17	into	into	ADP
taxlaw-8380	485	18	debt	debt	NOUN
taxlaw-8380	485	19	just	just	ADV
taxlaw-8380	485	20	as	as	SCONJ
taxlaw-8380	485	21	they	they	PRON
taxlaw-8380	485	22	are	be	AUX
taxlaw-8380	485	23	least	least	ADJ
taxlaw-8380	485	24	able	able	ADJ
taxlaw-8380	485	25	to	to	PART
taxlaw-8380	485	26	pay	pay	VERB
taxlaw-8380	485	27	new	new	ADJ
taxlaw-8380	485	28	tax	tax	NOUN
taxlaw-8380	485	29	obligations	obligation	NOUN
taxlaw-8380	485	30	.	.	PUNCT