id	sid	eid	entity	type
ftr-334	1	1	florida	GPE
ftr-334	1	2	12	CARDINAL
ftr-334	1	3	2012	DATE
ftr-334	1	4	7	CARDINAL
ftr-334	1	5	irs	ORG
ftr-334	1	6	leslie book i. introduction	PERSON
ftr-334	1	7	518	CARDINAL
ftr-334	2	1	531	CARDINAL
ftr-334	2	2	irs	ORG
ftr-334	2	3	535	CARDINAL
ftr-334	4	1	541 1	CARDINAL
ftr-334	5	1	apa	PERSON
ftr-334	5	2	542 2	CARDINAL
ftr-334	7	1	544	CARDINAL
ftr-334	8	1	547	CARDINAL
ftr-334	9	1	551	CARDINAL
ftr-334	10	1	critique	PERSON
ftr-334	10	2	irs	ORG
ftr-334	11	1	552	CARDINAL
ftr-334	11	2	555 a.	PERSON
ftr-334	12	1	555	CARDINAL
ftr-334	12	2	villanova university school of law	ORG
ftr-334	13	1	kristen allen	PERSON
ftr-334	13	2	j.d.	PERSON
ftr-334	13	3	2012	DATE
ftr-334	13	4	villanova university school of law	ORG
ftr-334	14	1	2011	DATE
ftr-334	14	2	the university of santa clara school of law	ORG
ftr-334	14	3	the albany law school	ORG
ftr-334	14	4	october of 2010	DATE
ftr-334	15	1	1 am	TIME
ftr-334	15	2	bryan camp	PERSON
ftr-334	15	3	keith fogg	PERSON
ftr-334	15	4	dick harvey	PERSON
ftr-334	15	5	nina olson	PERSON
ftr-334	15	6	eric san juan	PERSON
ftr-334	15	7	carlton smith	PERSON
ftr-334	16	1	bernard audet	PERSON
ftr-334	17	1	villanova university school of law	ORG
ftr-334	18	1	valinda garcia latoff	PERSON
ftr-334	19	1	517 518	CARDINAL
ftr-334	19	2	florida	GPE
ftr-334	20	1	12:7	CARDINAL
ftr-334	20	2	johnson	PERSON
ftr-334	20	3	irs	ORG
ftr-334	21	1	559	CARDINAL
ftr-334	23	1	566 1	CARDINAL
ftr-334	24	1	573	CARDINAL
ftr-334	24	2	576 2	CARDINAL
ftr-334	25	1	577 vi	PERSON
ftr-334	25	2	583 i. introduction	PERSON
ftr-334	25	3	cathy	PERSON
ftr-334	25	4	medicare	ORG
ftr-334	25	5	1999	DATE
ftr-334	25	6	cathy	PERSON
ftr-334	26	1	medicare	ORG
ftr-334	26	2	an additional $900,000	MONEY
ftr-334	26	3	1999	DATE
ftr-334	26	4	irs	ORG
ftr-334	26	5	cathy	PERSON
ftr-334	26	6	2003.2	CARDINAL
ftr-334	26	7	cathy	PERSON
ftr-334	26	8	irs	ORG
ftr-334	26	9	cathy	PERSON
ftr-334	26	10	1	CARDINAL
ftr-334	27	1	lantz	PERSON
ftr-334	27	2	607	CARDINAL
ftr-334	27	3	479	CARDINAL
ftr-334	27	4	480	CARDINAL
ftr-334	27	5	7th	ORDINAL
ftr-334	27	6	2010	DATE
ftr-334	28	1	2	CARDINAL
ftr-334	29	1	james v. united states	PERSON
ftr-334	29	2	366	CARDINAL
ftr-334	29	3	213	CARDINAL
ftr-334	29	4	219-20	CARDINAL
ftr-334	30	1	two	CARDINAL
ftr-334	32	1	6013(d)(3	CARDINAL
ftr-334	33	1	3.	CARDINAL
ftr-334	36	1	section 6015(b	LAW
ftr-334	38	1	section 6015(f	LAW
ftr-334	38	2	1	CARDINAL
ftr-334	39	1	1971	DATE
ftr-334	39	2	1998	DATE
ftr-334	39	3	congress	ORG
ftr-334	39	4	section 6015(f	LAW
ftr-334	40	1	bryan t. camp	PERSON
ftr-334	40	2	irs	ORG
ftr-334	41	1	cathy	PERSON
ftr-334	41	2	2006	DATE
ftr-334	41	3	irs	ORG
ftr-334	41	4	cathy	PERSON
ftr-334	42	1	cathy	PERSON
ftr-334	42	2	two-year	DATE
ftr-334	42	3	irs	ORG
ftr-334	42	4	treasury	ORG
ftr-334	42	5	two-year	DATE
ftr-334	42	6	treasury	ORG
ftr-334	42	7	cathy	PERSON
ftr-334	42	8	irs	ORG
ftr-334	42	9	two-year	DATE
ftr-334	42	10	two-year	DATE
ftr-334	42	11	6015(f	CARDINAL
ftr-334	43	1	irs	ORG
ftr-334	43	2	108	CARDINAL
ftr-334	43	3	1307	DATE
ftr-334	43	4	sept. 12, 2005	DATE
ftr-334	44	1	4.	CARDINAL
ftr-334	44	2	lantz	PERSON
ftr-334	44	3	607	CARDINAL
ftr-334	44	4	481	CARDINAL
ftr-334	45	1	5	CARDINAL
ftr-334	45	2	5 u.s.c	QUANTITY
ftr-334	46	1	kristin e. hickman	PERSON
ftr-334	46	2	treasury	ORG
ftr-334	46	3	76	CARDINAL
ftr-334	46	4	geo	PERSON
ftr-334	47	1	l. rev	PERSON
ftr-334	47	2	1153	CARDINAL
ftr-334	47	3	1160	DATE
ftr-334	47	4	2008	DATE
ftr-334	48	1	hereinafter hickman	PERSON
ftr-334	49	1	6. reg	MONEY
ftr-334	50	1	1.6015-5(b)(1	CARDINAL
ftr-334	51	1	two-year	DATE
ftr-334	51	2	two-year	DATE
ftr-334	51	3	section 6015(f	LAW
ftr-334	53	1	135	CARDINAL
ftr-334	53	2	374	CARDINAL
ftr-334	53	3	374	CARDINAL
ftr-334	53	4	2010	DATE
ftr-334	53	5	mannella v. commissioner	PERSON
ftr-334	53	6	132 t.c	QUANTITY
ftr-334	53	7	196	CARDINAL
ftr-334	53	8	196	CARDINAL
ftr-334	53	9	2009	DATE
ftr-334	53	10	631	CARDINAL
ftr-334	53	11	115	CARDINAL
ftr-334	53	12	116	CARDINAL
ftr-334	53	13	3d	CARDINAL
ftr-334	53	14	2011	DATE
ftr-334	53	15	lantz v. commissioner	PERSON
ftr-334	53	16	132 t.c	QUANTITY
ftr-334	53	17	131	CARDINAL
ftr-334	53	18	131	CARDINAL
ftr-334	53	19	2009	DATE
ftr-334	53	20	607	CARDINAL
ftr-334	53	21	479	CARDINAL
ftr-334	53	22	487	CARDINAL
ftr-334	53	23	7th	ORDINAL
ftr-334	53	24	2010	DATE
ftr-334	54	1	coulter v. commissioner	PERSON
ftr-334	54	2	t.c. docket	PERSON
ftr-334	54	3	1003-09	DATE
ftr-334	55	1	10-680	CARDINAL
ftr-334	55	2	2d	DATE
ftr-334	56	1	7	CARDINAL
ftr-334	56	2	98-61	CARDINAL
ftr-334	56	3	1998-2	DATE
ftr-334	56	4	758	CARDINAL
ftr-334	56	5	8	CARDINAL
ftr-334	57	1	proc	PERSON
ftr-334	58	1	2000-15	DATE
ftr-334	58	2	447	CARDINAL
ftr-334	58	3	proc	PERSON
ftr-334	59	1	2003-61	DATE
ftr-334	59	2	2003-2	DATE
ftr-334	59	3	296	CARDINAL
ftr-334	60	1	9	CARDINAL
ftr-334	60	2	66	CARDINAL
ftr-334	61	1	3888	CARDINAL
ftr-334	61	2	jan. 17, 2001	DATE
ftr-334	62	1	26	CARDINAL
ftr-334	63	1	1	CARDINAL
ftr-334	64	1	10	CARDINAL
ftr-334	65	1	9003	CARDINAL
ftr-334	65	2	2002-2	DATE
ftr-334	65	3	294	CARDINAL
ftr-334	66	1	2012	DATE
ftr-334	66	2	519	CARDINAL
ftr-334	66	3	florida	GPE
ftr-334	66	4	irs	ORG
ftr-334	67	1	cathy	PERSON
ftr-334	68	1	section 6015	DATE
ftr-334	68	2	treasury	ORG
ftr-334	68	3	them.12	GPE
ftr-334	68	4	cathy	PERSON
ftr-334	69	1	two-year	DATE
ftr-334	70	1	two-year	DATE
ftr-334	70	2	two	CARDINAL
ftr-334	70	3	14	CARDINAL
ftr-334	71	1	two-year	DATE
ftr-334	71	2	irs	ORG
ftr-334	73	1	irs	ORG
ftr-334	76	1	13	CARDINAL
ftr-334	77	1	lantz v. commissioner	PERSON
ftr-334	77	2	132 t.c	QUANTITY
ftr-334	77	3	131	CARDINAL
ftr-334	77	4	131	CARDINAL
ftr-334	77	5	2009	DATE
ftr-334	77	6	607	CARDINAL
ftr-334	77	7	479	CARDINAL
ftr-334	77	8	7th	ORDINAL
ftr-334	77	9	2010	DATE
ftr-334	78	1	14	CARDINAL
ftr-334	79	1	lantz v. commissioner	PERSON
ftr-334	79	2	607	CARDINAL
ftr-334	79	3	479	CARDINAL
ftr-334	79	4	487	CARDINAL
ftr-334	79	5	7th	ORDINAL
ftr-334	79	6	2010	DATE
ftr-334	79	7	mannella v. commissioner	PERSON
ftr-334	79	8	631	CARDINAL
ftr-334	79	9	115	CARDINAL
ftr-334	79	10	116	CARDINAL
ftr-334	79	11	3d	CARDINAL
ftr-334	79	12	2011	DATE
ftr-334	80	1	15	CARDINAL
ftr-334	80	2	scott a. schumacher	PERSON
ftr-334	80	3	130	CARDINAL
ftr-334	80	4	113	CARDINAL
ftr-334	80	5	jan. 3, 2011	DATE
ftr-334	81	1	hereinafter schumacher	PERSON
ftr-334	81	2	patrick j. smith	PERSON
ftr-334	81	3	seventh	ORDINAL
ftr-334	81	4	lantz	PERSON
ftr-334	81	5	128	CARDINAL
ftr-334	81	6	1375	CARDINAL
ftr-334	81	7	sept. 27, 2010	DATE
ftr-334	82	1	16	CARDINAL
ftr-334	83	1	two-year	DATE
ftr-334	84	1	cf nat'l taxpayer	ORG
ftr-334	85	1	2010	DATE
ftr-334	85	2	ann.	PERSON
ftr-334	86	1	congress	ORG
ftr-334	86	2	3-4 (	PERCENT
ftr-334	86	3	2010	DATE
ftr-334	87	1	2010	DATE
ftr-334	87	2	ann.	PERSON
ftr-334	88	1	congress	ORG
ftr-334	88	2	section 6015(f	LAW
ftr-334	89	1	520	CARDINAL
ftr-334	91	1	12:7	CARDINAL
ftr-334	91	2	irs	ORG
ftr-334	91	3	two-year	DATE
ftr-334	92	1	2010	DATE
ftr-334	92	2	american	NORP
ftr-334	92	3	toronto	GPE
ftr-334	92	4	irs	ORG
ftr-334	92	5	douglas shulman	PERSON
ftr-334	92	6	irs	ORG
ftr-334	92	7	irs	ORG
ftr-334	93	1	20	CARDINAL
ftr-334	94	1	2 1	DATE
ftr-334	94	2	17	CARDINAL
ftr-334	96	1	1.6012-2(a)(4	CARDINAL
ftr-334	97	1	18	CARDINAL
ftr-334	98	1	2010	DATE
ftr-334	98	2	186-30	CARDINAL
ftr-334	98	3	sept. 27, 2010	DATE
ftr-334	99	1	years	DATE
ftr-334	99	2	2010	DATE
ftr-334	100	1	19	CARDINAL
ftr-334	100	2	2010-9, 2010-7	DATE
ftr-334	100	3	408	CARDINAL
ftr-334	100	4	201017	DATE
ftr-334	100	5	2010-13	DATE
ftr-334	101	1	515	CARDINAL
ftr-334	101	2	2010-30, 2010-19	DATE
ftr-334	102	1	668	CARDINAL
ftr-334	102	2	2010-75, 2010-41	DATE
ftr-334	103	1	428	CARDINAL
ftr-334	104	1	later that year	DATE
ftr-334	105	1	75	CARDINAL
ftr-334	107	1	54,802	CARDINAL
ftr-334	107	2	sept. 9, 2010	DATE
ftr-334	107	3	26	CARDINAL
ftr-334	108	1	1	CARDINAL
ftr-334	109	1	irs	ORG
ftr-334	110	1	9510	DATE
ftr-334	110	2	2011	DATE
ftr-334	110	3	6	CARDINAL
ftr-334	111	1	453	CARDINAL
ftr-334	112	1	20	CARDINAL
ftr-334	113	1	9510	DATE
ftr-334	113	2	2011	DATE
ftr-334	113	3	6	CARDINAL
ftr-334	114	1	453	CARDINAL
ftr-334	115	1	21	CARDINAL
ftr-334	115	2	irs	ORG
ftr-334	115	3	irs	ORG
ftr-334	117	1	j. richard harvey	PERSON
ftr-334	117	2	jr.	PERSON
ftr-334	117	3	9	CARDINAL
ftr-334	118	1	l.j	PERSON
ftr-334	119	1	349	CARDINAL
ftr-334	119	2	2011	DATE
ftr-334	120	1	irs	ORG
ftr-334	120	2	7805(a	CARDINAL
ftr-334	120	3	6111	DATE
ftr-334	120	4	6112	CARDINAL
ftr-334	120	5	1986	DATE
ftr-334	121	1	irs	ORG
ftr-334	121	2	6111 or	DATE
ftr-334	121	3	6112	DATE
ftr-334	122	1	jonathan prokup & dustin	ORG
ftr-334	122	2	irs	ORG
ftr-334	122	3	oct. 2, 2011	DATE
ftr-334	122	4	http://taxblawg.net/2010/09/13/the-schedule-utpregulation-is-the-irs-gearing-up-for-battle/.	PERSON
ftr-334	122	5	2012	DATE
ftr-334	122	6	521	CARDINAL
ftr-334	122	7	florida	GPE
ftr-334	123	1	irs	ORG
ftr-334	123	2	irs	ORG
ftr-334	123	3	irs	ORG
ftr-334	123	4	irs	ORG
ftr-334	123	5	irs	ORG
ftr-334	124	1	irs,23	ORG
ftr-334	124	2	4	CARDINAL
ftr-334	124	3	section 7805(a	LAW
ftr-334	124	4	leandra lederman	PERSON
ftr-334	125	1	michael asimow	PERSON
ftr-334	125	2	44	CARDINAL
ftr-334	126	1	343	CARDINAL
ftr-334	126	2	1991	DATE
ftr-334	128	1	22	CARDINAL
ftr-334	129	1	irs	ORG
ftr-334	129	2	jeremiah coder	PERSON
ftr-334	129	3	irs	ORG
ftr-334	129	4	abandon utp	ORG
ftr-334	129	5	2010	DATE
ftr-334	129	6	106-1	CARDINAL
ftr-334	129	7	june 3, 2010	DATE
ftr-334	129	8	george m. gerachis & christine l. vaughn	PERSON
ftr-334	129	9	2010	CARDINAL
ftr-334	129	10	111-26	CARDINAL
ftr-334	129	11	june 1, 2010	DATE
ftr-334	129	12	ernst & young llp, ernst & young voices concerns	ORG
ftr-334	129	13	2010	CARDINAL
ftr-334	129	14	111-30	CARDINAL
ftr-334	129	15	june 1, 2010	DATE
ftr-334	129	16	23	CARDINAL
ftr-334	130	1	2010-9, 2010-7	DATE
ftr-334	131	1	408	CARDINAL
ftr-334	131	2	irs	ORG
ftr-334	131	3	adam m. braun	PERSON
ftr-334	131	4	united states	GPE
ftr-334	131	5	textron inc.	ORG
ftr-334	131	6	86	CARDINAL
ftr-334	131	7	notre dame	ORG
ftr-334	131	8	l. rev	PERSON
ftr-334	131	9	823	CARDINAL
ftr-334	131	10	2011	DATE
ftr-334	132	1	bruce d. pingree et al.	PERSON
ftr-334	132	2	831	CARDINAL
ftr-334	132	3	l. inst.	PERSON
ftr-334	133	1	prac	PERSON
ftr-334	134	1	litig 591	LAW
ftr-334	134	2	659	CARDINAL
ftr-334	134	3	2010	DATE
ftr-334	136	1	j. richard harvey jr.	PERSON
ftr-334	136	2	128	CARDINAL
ftr-334	136	3	1259	DATE
ftr-334	136	4	sept. 20, 2010	DATE
ftr-334	137	1	127	CARDINAL
ftr-334	137	2	1495	CARDINAL
ftr-334	137	3	june 28, 2010	DATE
ftr-334	137	4	irs	ORG
ftr-334	138	1	24	CARDINAL
ftr-334	140	1	irs	ORG
ftr-334	141	1	irs	ORG
ftr-334	141	2	two-year	DATE
ftr-334	141	3	irs	ORG
ftr-334	141	4	treasury	ORG
ftr-334	142	1	25	CARDINAL
ftr-334	142	2	irs	ORG
ftr-334	142	3	apa	PERSON
ftr-334	143	1	26	CARDINAL
ftr-334	143	2	irs	ORG
ftr-334	143	3	irs	ORG
ftr-334	144	1	27	CARDINAL
ftr-334	144	2	two-year	DATE
ftr-334	144	3	sept. 24, 2010	DATE
ftr-334	144	4	http://www.journalofaccountancy.com/web/20i03378.htm	GPE
ftr-334	145	1	25	CARDINAL
ftr-334	146	1	irs	ORG
ftr-334	147	1	26	CARDINAL
ftr-334	148	1	kristin e. hickman	PERSON
ftr-334	148	2	treasury	ORG
ftr-334	148	3	82	CARDINAL
ftr-334	148	4	notre	ORG
ftr-334	148	5	l. rev	PERSON
ftr-334	148	6	1727	CARDINAL
ftr-334	148	7	1729	DATE
ftr-334	148	8	2007	DATE
ftr-334	149	1	hereinafter hickman	PERSON
ftr-334	149	2	apa	PERSON
ftr-334	150	1	treasury	ORG
ftr-334	151	1	treasury	ORG
ftr-334	151	2	apa	PERSON
ftr-334	156	1	treasury	ORG
ftr-334	156	2	treasury	ORG
ftr-334	157	1	treasury	ORG
ftr-334	157	2	18-02	CARDINAL
ftr-334	157	3	sept. 4, 1986	DATE
ftr-334	158	1	irs	ORG
ftr-334	159	1	irs	ORG
ftr-334	159	2	irs	ORG
ftr-334	159	3	treasury	ORG
ftr-334	160	1	treasury	ORG
ftr-334	160	2	111-01	DATE
ftr-334	160	3	mar. 16, 1981	DATE
ftr-334	160	4	treasury	ORG
ftr-334	161	1	irs	ORG
ftr-334	162	1	irs	ORG
ftr-334	163	1	donald l. korb	PERSON
ftr-334	163	2	four	CARDINAL
ftr-334	163	3	the 21st century	DATE
ftr-334	163	4	46 duq	MONEY
ftr-334	164	1	l. rev	PERSON
ftr-334	164	2	323	CARDINAL
ftr-334	165	1	hereinafter korb	PERSON
ftr-334	165	2	four	CARDINAL
ftr-334	165	3	jeremiah coder	PERSON
ftr-334	165	4	131	CARDINAL
ftr-334	165	5	7	CARDINAL
ftr-334	165	6	4, 2011	DATE
ftr-334	165	7	irs	ORG
ftr-334	166	1	2012	DATE
ftr-334	166	2	523	CARDINAL
ftr-334	166	3	florida	GPE
ftr-334	166	4	irs	ORG
ftr-334	167	1	28	CARDINAL
ftr-334	167	2	irs	ORG
ftr-334	167	3	29avenues	CARDINAL
ftr-334	168	1	9	CARDINAL
ftr-334	168	2	years	DATE
ftr-334	169	1	irs	ORG
ftr-334	169	2	28	CARDINAL
ftr-334	171	1	553(b)(a	DATE
ftr-334	171	2	kristin e. hickman	PERSON
ftr-334	171	3	2009	DATE
ftr-334	171	4	st. l. rev	PERSON
ftr-334	172	1	2009	DATE
ftr-334	172	2	239	CARDINAL
ftr-334	172	3	hereinafter hickman	PERSON
ftr-334	172	4	irs	ORG
ftr-334	172	5	irs	ORG
ftr-334	173	1	irs	ORG
ftr-334	173	2	116-40	CARDINAL
ftr-334	174	1	irs	ORG
ftr-334	174	2	apa	PERSON
ftr-334	175	1	hickman	PERSON
ftr-334	175	2	26	CARDINAL
ftr-334	175	3	1807-08	DATE
ftr-334	175	4	29	CARDINAL
ftr-334	176	1	irs	ORG
ftr-334	176	2	utp policy	ORG
ftr-334	176	3	ilya a. lupin	PERSON
ftr-334	176	4	30	CARDINAL
ftr-334	176	5	663	CARDINAL
ftr-334	176	6	2011	DATE
ftr-334	179	1	664-65	DATE
ftr-334	180	1	irs	ORG
ftr-334	181	1	664	CARDINAL
ftr-334	181	2	30	CARDINAL
ftr-334	182	1	carlton m. smith	PERSON
ftr-334	182	2	131	CARDINAL
ftr-334	182	3	1165	CARDINAL
ftr-334	182	4	june 13, 2011	DATE
ftr-334	182	5	schumacher	PERSON
ftr-334	182	6	15	CARDINAL
ftr-334	182	7	joseph r. goeke	PERSON
ftr-334	182	8	lantz	PERSON
ftr-334	182	9	2010	DATE
ftr-334	182	10	184-11	CARDINAL
ftr-334	182	11	sept. 22, 2010	DATE
ftr-334	183	1	irs	ORG
ftr-334	183	2	apa	PERSON
ftr-334	183	3	irs	ORG
ftr-334	185	1	hickman	PERSON
ftr-334	185	2	28	CARDINAL
ftr-334	185	3	256-57	MONEY
ftr-334	185	4	irs	ORG
ftr-334	186	1	kristin e. hickman	PERSON
ftr-334	186	2	90	CARDINAL
ftr-334	187	1	l. rev	PERSON
ftr-334	187	2	1537	DATE
ftr-334	187	3	1546	CARDINAL
ftr-334	187	4	524	CARDINAL
ftr-334	189	1	12:7	CARDINAL
ftr-334	189	2	irs	ORG
ftr-334	189	3	irs	ORG
ftr-334	190	1	irs	ORG
ftr-334	190	2	irs	ORG
ftr-334	192	1	irs	ORG
ftr-334	192	2	2	CARDINAL
ftr-334	192	3	hereinafter hickman	PERSON
ftr-334	192	4	stanley s. surrey	PERSON
ftr-334	192	5	treasury	ORG
ftr-334	192	6	88	CARDINAL
ftr-334	192	7	l. rev	PERSON
ftr-334	192	8	556	CARDINAL
ftr-334	192	9	557	CARDINAL
ftr-334	192	10	1940	DATE
ftr-334	193	1	jasper l. cummings	PERSON
ftr-334	193	2	jr.	PERSON
ftr-334	193	3	treasury	ORG
ftr-334	193	4	117	CARDINAL
ftr-334	193	5	263	CARDINAL
ftr-334	193	6	oct. 15, 2007	DATE
ftr-334	193	7	hickman	PERSON
ftr-334	194	1	31	CARDINAL
ftr-334	195	1	irs	ORG
ftr-334	197	1	irs	ORG
ftr-334	197	2	irs	ORG
ftr-334	198	1	irs	ORG
ftr-334	199	1	5.8.4.3.1	CARDINAL
ftr-334	199	2	june 1, 2010	DATE
ftr-334	200	1	05-008-004.html#d0e86	CARDINAL
ftr-334	201	1	irs	ORG
ftr-334	201	2	irs	ORG
ftr-334	202	1	keith fogg	PERSON
ftr-334	202	2	irs	ORG
ftr-334	202	3	irs	ORG
ftr-334	202	4	irs	ORG
ftr-334	203	1	32	CARDINAL
ftr-334	204	1	2010	DATE
ftr-334	204	2	ann.	PERSON
ftr-334	204	3	supra	PERSON
ftr-334	204	4	16	CARDINAL
ftr-334	204	5	3	CARDINAL
ftr-334	204	6	two-year	DATE
ftr-334	204	7	section 6015(f	LAW
ftr-334	205	1	33	CARDINAL
ftr-334	207	1	e. allan lind &	ORG
ftr-334	207	2	tom r. tyler	PERSON
ftr-334	207	3	2012	DATE
ftr-334	207	4	525	CARDINAL
ftr-334	207	5	florida	GPE
ftr-334	207	6	irs	ORG
ftr-334	207	7	cathy	PERSON
ftr-334	210	1	irs	ORG
ftr-334	210	2	irs	ORG
ftr-334	211	1	irs	ORG
ftr-334	211	2	irs	ORG
ftr-334	211	3	irs	ORG
ftr-334	213	1	38	CARDINAL
ftr-334	214	1	melvin j. lerner ed.	PERSON
ftr-334	214	2	1988	DATE
ftr-334	214	3	lawrence b. solum	PERSON
ftr-334	214	4	78 s. cal	ORG
ftr-334	215	1	l. rev	PERSON
ftr-334	216	1	181	CARDINAL
ftr-334	216	2	2004	DATE
ftr-334	217	1	34	CARDINAL
ftr-334	218	1	33	CARDINAL
ftr-334	218	2	183	CARDINAL
ftr-334	219	1	35	CARDINAL
ftr-334	220	1	32	CARDINAL
ftr-334	222	1	2011	DATE
ftr-334	222	2	three	CARDINAL
ftr-334	222	3	5,751	MONEY
ftr-334	223	1	36	CARDINAL
ftr-334	224	1	steve holt	PERSON
ftr-334	224	2	the brookings institution	ORG
ftr-334	224	3	age 30	DATE
ftr-334	224	4	2006	DATE
ftr-334	225	1	hereinafter holt	PERSON
ftr-334	225	2	age 30	DATE
ftr-334	226	1	anne l. alstott	PERSON
ftr-334	226	2	73	CARDINAL
ftr-334	228	1	285	CARDINAL
ftr-334	228	2	2010	DATE
ftr-334	230	1	37	CARDINAL
ftr-334	231	1	the american bar association	ORG
ftr-334	231	2	the american institute of certified public accountants	ORG
ftr-334	233	1	irs	ORG
ftr-334	233	2	irs	ORG
ftr-334	233	3	taxpayers.39	PERSON
ftr-334	233	4	irs	ORG
ftr-334	233	5	irs	ORG
ftr-334	234	1	keith fogg	PERSON
ftr-334	236	1	marian wang	PERSON
ftr-334	236	2	propublica	PRODUCT
ftr-334	236	3	16, 2011	DATE
ftr-334	238	1	38	CARDINAL
ftr-334	239	1	irs	ORG
ftr-334	240	1	non-u.s.	GPE
ftr-334	241	1	.39	PERSON
ftr-334	243	1	benjamin wallacewells	PERSON
ftr-334	243	2	us	GPE
ftr-334	243	3	n.y.	GPE
ftr-334	243	4	may 13, 2010	DATE
ftr-334	245	1	wallace	PERSON
ftr-334	246	1	section 553	LAW
ftr-334	247	1	blut	ORG
ftr-334	249	1	irs	ORG
ftr-334	251	1	4832	DATE
ftr-334	251	2	12-2009	DATE
ftr-334	252	1	irs	ORG
ftr-334	252	2	2012	DATE
ftr-334	252	3	527	CARDINAL
ftr-334	252	4	florida	GPE
ftr-334	253	1	41	CARDINAL
ftr-334	253	2	taxpayers42	ORG
ftr-334	254	1	rules.43	ORG
ftr-334	254	2	irs	ORG
ftr-334	255	1	u.s.	GPE
ftr-334	255	2	gao-08-38	ORG
ftr-334	255	3	2007	DATE
ftr-334	255	4	season	DATE
ftr-334	255	5	18	CARDINAL
ftr-334	255	6	2007	DATE
ftr-334	255	7	irs	ORG
ftr-334	256	1	treasury	ORG
ftr-334	256	2	gen.	PERSON
ftr-334	256	3	2008-30	DATE
ftr-334	256	4	2008	DATE
ftr-334	256	5	irs	ORG
ftr-334	256	6	irs	ORG
ftr-334	257	1	the house ways & means	ORG
ftr-334	257	2	irs	ORG
ftr-334	257	3	doug shulman	PERSON
ftr-334	257	4	first	ORDINAL
ftr-334	259	1	4832	DATE
ftr-334	259	2	42	DATE
ftr-334	263	1	2002	DATE
ftr-334	263	2	ann.	PERSON
ftr-334	263	3	congress	ORG
ftr-334	263	4	216-30	CARDINAL
ftr-334	263	5	2003	DATE
ftr-334	264	1	congress	ORG
ftr-334	264	2	270-301	CARDINAL
ftr-334	264	3	2003	DATE
ftr-334	265	1	2004 ann	PERSON
ftr-334	265	2	congress	ORG
ftr-334	265	3	67-88	CARDINAL
ftr-334	266	1	41	CARDINAL
ftr-334	267	1	179	CARDINAL
ftr-334	268	1	42	CARDINAL
ftr-334	271	1	7526	DATE
ftr-334	271	2	250%	PERCENT
ftr-334	272	1	the united states	GPE
ftr-334	273	1	36	CARDINAL
ftr-334	273	2	292	CARDINAL
ftr-334	273	3	u.s.	GPE
ftr-334	274	1	the 1960s	DATE
ftr-334	274	2	americans	NORP
ftr-334	274	3	approximately one-third	CARDINAL
ftr-334	274	4	three	CARDINAL
ftr-334	275	1	annually	DATE
ftr-334	275	2	american	NORP
ftr-334	277	1	hickman	PERSON
ftr-334	279	1	irs	ORG
ftr-334	279	2	two	CARDINAL
ftr-334	279	3	irs	ORG
ftr-334	280	1	irs	ORG
ftr-334	281	1	irs	ORG
ftr-334	282	1	congress	ORG
ftr-334	282	2	congress	ORG
ftr-334	282	3	tas	ORG
ftr-334	284	1	irs	ORG
ftr-334	284	2	irs	ORG
ftr-334	287	1	irs	ORG
ftr-334	287	2	irs	ORG
ftr-334	287	3	irs	ORG
ftr-334	287	4	irs	ORG
ftr-334	287	5	5	CARDINAL
ftr-334	287	6	1154-57	CARDINAL
ftr-334	292	1	28 u.s.c	CARDINAL
ftr-334	294	1	cohen v. united states	PERSON
ftr-334	294	2	650	CARDINAL
ftr-334	294	3	717	CARDINAL
ftr-334	294	4	736	CARDINAL
ftr-334	294	5	d.c	GPE
ftr-334	294	6	cir. 2011	ORG
ftr-334	294	7	irs	ORG
ftr-334	295	1	2012	DATE
ftr-334	295	2	529	CARDINAL
ftr-334	295	3	florida	GPE
ftr-334	296	1	irs	ORG
ftr-334	297	1	apa	PERSON
ftr-334	297	2	irs	ORG
ftr-334	298	1	irs	ORG
ftr-334	300	1	irs	ORG
ftr-334	300	2	irs	ORG
ftr-334	301	1	irs	ORG
ftr-334	302	1	irs	ORG
ftr-334	302	2	apa	PERSON
ftr-334	304	1	irs	ORG
ftr-334	304	2	44	DATE
ftr-334	305	1	treasury	ORG
ftr-334	305	2	irs	ORG
ftr-334	306	1	paul l. caron	PERSON
ftr-334	306	2	13	CARDINAL
ftr-334	307	1	517	CARDINAL
ftr-334	307	2	53	CARDINAL
ftr-334	307	3	1994	DATE
ftr-334	308	1	hickman	PERSON
ftr-334	308	2	30	CARDINAL
ftr-334	308	3	1541	DATE
ftr-334	309	1	irs	ORG
ftr-334	310	1	45	CARDINAL
ftr-334	311	1	stephen m. johnson	PERSON
ftr-334	311	2	72	CARDINAL
ftr-334	311	3	mo	GPE
ftr-334	311	4	l. rev	PERSON
ftr-334	311	5	695	CARDINAL
ftr-334	311	6	2007	DATE
ftr-334	312	1	johnson	PERSON
ftr-334	314	1	irs	ORG
ftr-334	315	1	h. irs	PERSON
ftr-334	315	2	irs	ORG
ftr-334	316	1	irs	ORG
ftr-334	316	2	irs	ORG
ftr-334	316	3	irs	ORG
ftr-334	317	1	48	CARDINAL
ftr-334	317	2	$2.3 trillion	MONEY
ftr-334	317	3	49	DATE
ftr-334	317	4	irs	ORG
ftr-334	317	5	46	DATE
ftr-334	320	1	valerie braithwaite	PERSON
ftr-334	320	2	29	CARDINAL
ftr-334	320	3	3	CARDINAL
ftr-334	320	4	4	DATE
ftr-334	320	5	2007	DATE
ftr-334	320	6	ian ayers &	ORG
ftr-334	320	7	john braithwaite	PERSON
ftr-334	320	8	1992	DATE
ftr-334	320	9	leslie book	PERSON
ftr-334	320	10	20	CARDINAL
ftr-334	321	1	l. & pol'y rev	ORG
ftr-334	321	2	85	DATE
ftr-334	321	3	111	CARDINAL
ftr-334	321	4	2009	DATE
ftr-334	321	5	irs	ORG
ftr-334	322	1	47	DATE
ftr-334	323	1	michael lewis	PERSON
ftr-334	323	2	oct. 1. 2010	DATE
ftr-334	323	3	greek	NORP
ftr-334	324	1	greece	GPE
ftr-334	325	1	one	CARDINAL
ftr-334	325	2	greek	NORP
ftr-334	327	1	t]he	CARDINAL
ftr-334	327	2	greek	NORP
ftr-334	331	1	about fifteen years	DATE
ftr-334	331	2	greek	NORP
ftr-334	333	1	irs	ORG
ftr-334	333	2	america	GPE
ftr-334	334	1	1.2.10.1.1	CARDINAL
ftr-334	334	2	dec. 18, 1993	DATE
ftr-334	334	3	01-002-01 0.html	CARDINAL
ftr-334	335	1	49	CARDINAL
ftr-334	336	1	the 2010 fiscal year	DATE
ftr-334	337	1	irs	ORG
ftr-334	337	2	2010 1 (2010	DATE
ftr-334	338	1	50	CARDINAL
ftr-334	339	1	irs	ORG
ftr-334	339	2	lawrence b. gibbs	PERSON
ftr-334	339	3	2008	DATE
ftr-334	339	4	erwin l. griswold	PERSON
ftr-334	339	5	5312012	DATE
ftr-334	339	6	florida	GPE
ftr-334	339	7	1	CARDINAL
ftr-334	339	8	52	DATE
ftr-334	339	9	irs	ORG
ftr-334	339	10	irs	ORG
ftr-334	339	11	congress	ORG
ftr-334	339	12	congress	ORG
ftr-334	339	13	the american college of tax counsel	ORG
ftr-334	339	14	61	CARDINAL
ftr-334	340	1	673	CARDINAL
ftr-334	340	2	irs	ORG
ftr-334	341	1	51	CARDINAL
ftr-334	343	1	nta 2010 ann.	ORG
ftr-334	344	1	vol	PERSON
ftr-334	344	2	2	CARDINAL
ftr-334	344	3	16	CARDINAL
ftr-334	344	4	103	CARDINAL
ftr-334	346	1	104	CARDINAL
ftr-334	347	1	batchelder & eric toder	ORG
ftr-334	347	2	irs	ORG
ftr-334	347	3	american	NORP
ftr-334	347	4	2	CARDINAL
ftr-334	347	5	2010	DATE
ftr-334	348	1	annual	DATE
ftr-334	348	2	l. batchelder	PERSON
ftr-334	348	3	fred t. goldberg	PERSON
ftr-334	348	4	peter r. orszag	PERSON
ftr-334	348	5	59	CARDINAL
ftr-334	349	1	l. rev	PERSON
ftr-334	349	2	23 (2006	DATE
ftr-334	350	1	52	CARDINAL
ftr-334	351	1	2009	DATE
ftr-334	351	2	2010	DATE
ftr-334	352	1	paul sullivan	PERSON
ftr-334	352	2	next year	DATE
ftr-334	352	3	dec. 17, 2010	DATE
ftr-334	353	1	irs	ORG
ftr-334	354	1	53	CARDINAL
ftr-334	357	1	s.	PERSON
ftr-334	357	2	108th	ORDINAL
ftr-334	358	1	2004	DATE
ftr-334	358	2	nicholas p. codic	PERSON
ftr-334	359	1	54	CARDINAL
ftr-334	360	1	kristin e. hickman	PERSON
ftr-334	360	2	u.s.	GPE
ftr-334	360	3	8-9	CARDINAL
ftr-334	360	4	minnesota	GPE
ftr-334	361	1	10-60	CARDINAL
ftr-334	361	2	2010	DATE
ftr-334	362	1	55	CARDINAL
ftr-334	363	1	irs	ORG
ftr-334	363	2	nta	ORG
ftr-334	363	3	irs	ORG
ftr-334	363	4	irs	ORG
ftr-334	364	1	irs	ORG
ftr-334	364	2	irs	ORG
ftr-334	365	1	irs	ORG
ftr-334	365	2	irs	ORG
ftr-334	366	1	7	CARDINAL
ftr-334	367	1	irs	ORG
ftr-334	367	2	irs	ORG
ftr-334	368	1	irs	ORG
ftr-334	370	1	2010	DATE
ftr-334	370	2	ann.	PERSON
ftr-334	371	1	congress	ORG
ftr-334	372	1	1	CARDINAL
ftr-334	372	2	21	DATE
ftr-334	372	3	2010	DATE
ftr-334	372	4	ann.	PERSON
ftr-334	373	1	1	CARDINAL
ftr-334	374	1	56	CARDINAL
ftr-334	375	1	1998	DATE
ftr-334	375	2	congress	ORG
ftr-334	376	1	s.	PERSON
ftr-334	378	1	105	CARDINAL
ftr-334	378	2	67-94	CARDINAL
ftr-334	378	3	1998	DATE
ftr-334	378	4	irs	ORG
ftr-334	378	5	144	CARDINAL
ftr-334	380	1	irs	ORG
ftr-334	381	1	57	CARDINAL
ftr-334	382	1	irs	ORG
ftr-334	383	1	one	CARDINAL
ftr-334	383	2	irs	ORG
ftr-334	384	1	irs	ORG
ftr-334	385	1	michael beller	PERSON
ftr-334	385	2	2011	DATE
ftr-334	385	3	126-5	CARDINAL
ftr-334	385	4	june 30, 2011	DATE
ftr-334	386	1	keith fogg	PERSON
ftr-334	386	2	irs	ORG
ftr-334	387	1	t. keith fogg	PERSON
ftr-334	387	2	133	CARDINAL
ftr-334	387	3	88	CARDINAL
ftr-334	387	4	oct. 2, 2011	DATE
ftr-334	388	1	fogg	PERSON
ftr-334	388	2	irs	ORG
ftr-334	388	3	irs	ORG
ftr-334	390	1	nta 2010 ann.	ORG
ftr-334	391	1	vol	PERSON
ftr-334	391	2	1	CARDINAL
ftr-334	391	3	56	CARDINAL
ftr-334	391	4	15	CARDINAL
ftr-334	391	5	irs	ORG
ftr-334	392	1	jeremiah coder	PERSON
ftr-334	392	2	irs	ORG
ftr-334	392	3	128	CARDINAL
ftr-334	392	4	575	CARDINAL
ftr-334	392	5	aug. 9, 2010	DATE
ftr-334	392	6	mortimer caplin	PERSON
ftr-334	392	7	irs	ORG
ftr-334	393	1	caplin	PERSON
ftr-334	393	2	olsen	PERSON
ftr-334	393	3	irs	ORG
ftr-334	393	4	2012	DATE
ftr-334	393	5	533	CARDINAL
ftr-334	393	6	florida	GPE
ftr-334	393	7	irs	ORG
ftr-334	394	1	9	CARDINAL
ftr-334	394	2	irs	ORG
ftr-334	394	3	apa	PERSON
ftr-334	395	1	62	CARDINAL
ftr-334	395	2	irs	ORG
ftr-334	395	3	irs	ORG
ftr-334	396	1	d.	NORP
ftr-334	396	2	irs	ORG
ftr-334	398	1	leslie book	PERSON
ftr-334	398	2	41	CARDINAL
ftr-334	399	1	l. rev	PERSON
ftr-334	399	2	1145	CARDINAL
ftr-334	399	3	1158	DATE
ftr-334	399	4	2004	DATE
ftr-334	400	1	irs	ORG
ftr-334	401	1	congress	ORG
ftr-334	401	2	irs	ORG
ftr-334	402	1	bull v. united states	PERSON
ftr-334	402	2	295	CARDINAL
ftr-334	402	3	u.s. 247	DATE
ftr-334	402	4	259	CARDINAL
ftr-334	402	5	bob jones univ	PERSON
ftr-334	403	1	v. simon	PERSON
ftr-334	403	2	416	CARDINAL
ftr-334	403	3	725	CARDINAL
ftr-334	403	4	736	CARDINAL
ftr-334	403	5	1974	DATE
ftr-334	406	1	nina e. olson	PERSON
ftr-334	406	2	2010	DATE
ftr-334	406	3	erwin n. griswold	PERSON
ftr-334	406	4	the american college of tax counsel	ORG
ftr-334	406	5	63	CARDINAL
ftr-334	407	1	227	CARDINAL
ftr-334	407	2	2010	DATE
ftr-334	408	1	60	CARDINAL
ftr-334	409	1	bryan t. camp	PERSON
ftr-334	409	2	29	CARDINAL
ftr-334	409	3	227	CARDINAL
ftr-334	409	4	275	CARDINAL
ftr-334	409	5	2009	DATE
ftr-334	410	1	shuyi oei	PERSON
ftr-334	410	2	160	CARDINAL
ftr-334	411	1	l. rev	PERSON
ftr-334	412	1	2012	DATE
ftr-334	413	1	61	CARDINAL
ftr-334	414	1	hickman	PERSON
ftr-334	414	2	26	CARDINAL
ftr-334	414	3	1732-40	DATE
ftr-334	415	1	62	CARDINAL
ftr-334	416	1	irs	ORG
ftr-334	417	1	batchelder & toder	ORG
ftr-334	417	2	51	CARDINAL
ftr-334	417	3	irs	ORG
ftr-334	417	4	david a. weisbach	PERSON
ftr-334	417	5	jacob nussim	PERSON
ftr-334	417	6	113	CARDINAL
ftr-334	417	7	1001-02	DATE
ftr-334	417	8	1023	DATE
ftr-334	417	9	2004	DATE
ftr-334	417	10	irs	ORG
ftr-334	418	1	weisbach	PERSON
ftr-334	419	1	1024	DATE
ftr-334	421	1	irs	ORG
ftr-334	423	1	irs	ORG
ftr-334	424	1	irs	ORG
ftr-334	424	2	two	CARDINAL
ftr-334	425	1	65	CARDINAL
ftr-334	426	1	two	CARDINAL
ftr-334	427	1	apa	PERSON
ftr-334	427	2	63	DATE
ftr-334	428	1	nina a. mendelson	PERSON
ftr-334	428	2	79	CARDINAL
ftr-334	428	3	geo	PRODUCT
ftr-334	428	4	l. rev	PERSON
ftr-334	428	5	1343	CARDINAL
ftr-334	428	6	1343	DATE
ftr-334	428	7	2011	DATE
ftr-334	429	1	hereinafter mendelson	PERSON
ftr-334	430	1	64	CARDINAL
ftr-334	431	1	1346	DATE
ftr-334	431	2	arthur earl bonfield	PERSON
ftr-334	431	3	67	CARDINAL
ftr-334	432	1	l. rev	PERSON
ftr-334	432	2	511	CARDINAL
ftr-334	432	3	511-12	CARDINAL
ftr-334	432	4	1968-1969	DATE
ftr-334	434	1	65	CARDINAL
ftr-334	434	2	alan b. morrison	PERSON
ftr-334	434	3	59	CARDINAL
ftr-334	435	1	l. rev	PERSON
ftr-334	435	2	79	CARDINAL
ftr-334	435	3	83	CARDINAL
ftr-334	435	4	2007	DATE
ftr-334	436	1	66	CARDINAL
ftr-334	436	2	60	CARDINAL
ftr-334	437	1	237	CARDINAL
ftr-334	437	2	1946	DATE
ftr-334	437	3	5	CARDINAL
ftr-334	438	1	67	CARDINAL
ftr-334	439	1	gordon g. young	PERSON
ftr-334	439	2	fiftieth	ORDINAL
ftr-334	439	3	apa	PERSON
ftr-334	439	4	overton park's	GPE
ftr-334	439	5	10	CARDINAL
ftr-334	440	1	l.j. am	PERSON
ftr-334	441	1	179	CARDINAL
ftr-334	441	2	184	CARDINAL
ftr-334	441	3	1996	DATE
ftr-334	441	4	apa	PERSON
ftr-334	442	1	2012	DATE
ftr-334	442	2	535	CARDINAL
ftr-334	442	3	florida	GPE
ftr-334	447	1	1	CARDINAL
ftr-334	449	1	a.	PERSON
ftr-334	450	1	irs	ORG
ftr-334	451	1	the first five decades	DATE
ftr-334	451	2	apa	PERSON
ftr-334	452	1	charles h. koch	PERSON
ftr-334	452	2	jr.	PERSON
ftr-334	452	3	54	CARDINAL
ftr-334	452	4	geo	PRODUCT
ftr-334	453	1	l. rev	PERSON
ftr-334	454	1	469	CARDINAL
ftr-334	454	2	483-87	CARDINAL
ftr-334	455	1	68	CARDINAL
ftr-334	455	2	5	CARDINAL
ftr-334	456	1	551(4	CARDINAL
ftr-334	457	1	69	CARDINAL
ftr-334	457	2	5	CARDINAL
ftr-334	458	1	551(6	CARDINAL
ftr-334	459	1	70	CARDINAL
ftr-334	460	1	michael i. saltzman & leslie book	PERSON
ftr-334	460	2	irs	ORG
ftr-334	461	1	t 3.02[1	ORG
ftr-334	461	2	2010	DATE
ftr-334	462	1	71	CARDINAL
ftr-334	462	2	64	CARDINAL
ftr-334	462	3	511	CARDINAL
ftr-334	463	1	536	CARDINAL
ftr-334	465	1	12:7	CARDINAL
ftr-334	465	2	irs	ORG
ftr-334	466	1	apa	PERSON
ftr-334	466	2	washington	GPE
ftr-334	466	3	americans	NORP
ftr-334	467	1	american	NORP
ftr-334	467	2	today	DATE
ftr-334	468	1	one	CARDINAL
ftr-334	468	2	nina mendelson	PERSON
ftr-334	470	1	72	DATE
ftr-334	471	1	amy s. elliott	PERSON
ftr-334	471	2	2010	DATE
ftr-334	471	3	tnt	ORG
ftr-334	471	4	216-11	CARDINAL
ftr-334	471	5	nov. 9, 2010	DATE
ftr-334	471	6	mark v. holmes's	PERSON
ftr-334	472	1	michael asimow	PERSON
ftr-334	472	2	1985	DATE
ftr-334	472	3	duke l.j	PERSON
ftr-334	472	4	381	CARDINAL
ftr-334	472	5	1985	DATE
ftr-334	473	1	irs	ORG
ftr-334	473	2	apa	PERSON
ftr-334	474	1	73	CARDINAL
ftr-334	475	1	george b. shepherd	PERSON
ftr-334	475	2	90 nw	QUANTITY
ftr-334	475	3	l. rev	PERSON
ftr-334	475	4	1557 (1996	DATE
ftr-334	475	5	apa	PERSON
ftr-334	476	1	apa	PERSON
ftr-334	477	1	1558	DATE
ftr-334	478	1	apa	PERSON
ftr-334	479	1	1559	DATE
ftr-334	480	1	74	CARDINAL
ftr-334	481	1	mendelson	ORG
ftr-334	481	2	supra	PERSON
ftr-334	481	3	63	DATE
ftr-334	481	4	1344	DATE
ftr-334	482	1	75	CARDINAL
ftr-334	483	1	1347	CARDINAL
ftr-334	484	1	76	DATE
ftr-334	485	1	1350	DATE
ftr-334	487	1	1348-49	DATE
ftr-334	488	1	mendelson	PERSON
ftr-334	489	1	1349	CARDINAL
ftr-334	491	1	1350	DATE
ftr-334	492	1	2012	DATE
ftr-334	492	2	537	CARDINAL
ftr-334	492	3	florida	GPE
ftr-334	493	1	79	CARDINAL
ftr-334	493	2	irs	ORG
ftr-334	493	3	irs	ORG
ftr-334	494	1	81about	CARDINAL
ftr-334	496	1	three	CARDINAL
ftr-334	496	2	79	CARDINAL
ftr-334	497	1	mendelson	ORG
ftr-334	497	2	supra	PERSON
ftr-334	497	3	63	CARDINAL
ftr-334	497	4	1352-55	CARDINAL
ftr-334	499	1	1353-54	DATE
ftr-334	500	1	congress	ORG
ftr-334	501	1	1354-55	DATE
ftr-334	501	2	80	CARDINAL
ftr-334	503	1	mark seidenfeld	PERSON
ftr-334	503	2	republican	NORP
ftr-334	503	3	105	CARDINAL
ftr-334	504	1	l. rev	PERSON
ftr-334	504	2	1511	CARDINAL
ftr-334	504	3	1528	CARDINAL
ftr-334	504	4	1992	DATE
ftr-334	505	1	republican	NORP
ftr-334	507	1	d.	NORP
ftr-334	508	1	mendelson	ORG
ftr-334	508	2	supra	PERSON
ftr-334	508	3	63	CARDINAL
ftr-334	508	4	1350	CARDINAL
ftr-334	508	5	richard stewart	PERSON
ftr-334	508	6	american	NORP
ftr-334	508	7	88	CARDINAL
ftr-334	509	1	l. rev	PERSON
ftr-334	509	2	1669	CARDINAL
ftr-334	509	3	1683	DATE
ftr-334	509	4	1975	DATE
ftr-334	512	1	1350	DATE
ftr-334	514	1	republicans	NORP
ftr-334	515	1	1350-51	DATE
ftr-334	515	2	81	CARDINAL
ftr-334	516	1	marjorie kornhauser	PERSON
ftr-334	516	2	america	GPE
ftr-334	516	3	50	CARDINAL
ftr-334	516	4	buff	ORG
ftr-334	517	1	l. rev	PERSON
ftr-334	517	2	819	CARDINAL
ftr-334	517	3	824	CARDINAL
ftr-334	517	4	2002	DATE
ftr-334	517	5	american	NORP
ftr-334	518	1	538	CARDINAL
ftr-334	519	1	12:7	CARDINAL
ftr-334	519	2	irs	ORG
ftr-334	519	3	8 2	CARDINAL
ftr-334	519	4	irs	ORG
ftr-334	520	1	irs	ORG
ftr-334	520	2	irs	ORG
ftr-334	521	1	scholars83	ORG
ftr-334	521	2	courts84	ORG
ftr-334	522	1	american	NORP
ftr-334	523	1	alphabet	GPE
ftr-334	523	2	82	CARDINAL
ftr-334	524	1	cheatham v. united states	PERSON
ftr-334	524	2	92	CARDINAL
ftr-334	524	3	u.s. 85	DATE
ftr-334	524	4	88-89	CARDINAL
ftr-334	524	5	1875	DATE
ftr-334	524	6	59	CARDINAL
ftr-334	524	7	1148	CARDINAL
ftr-334	524	8	cdp	ORG
ftr-334	524	9	irs	ORG
ftr-334	525	1	83	CARDINAL
ftr-334	526	1	caron	ORG
ftr-334	526	2	44	DATE
ftr-334	526	3	554	CARDINAL
ftr-334	526	4	bryan t. camp	PERSON
ftr-334	526	5	inquisitorial	ORG
ftr-334	526	6	irs	ORG
ftr-334	526	7	1998	DATE
ftr-334	526	8	56	CARDINAL
ftr-334	526	9	fla	GPE
ftr-334	527	1	l. rev	PERSON
ftr-334	527	2	1	CARDINAL
ftr-334	527	3	3	DATE
ftr-334	528	1	inquisitorial	ORG
ftr-334	528	2	leandra	PERSON
ftr-334	528	3	30	CARDINAL
ftr-334	529	1	davis l. rev	PERSON
ftr-334	529	2	183	CARDINAL
ftr-334	529	3	183	CARDINAL
ftr-334	529	4	1996	DATE
ftr-334	530	1	6320	CARDINAL
ftr-334	530	2	6330	DATE
ftr-334	530	3	29	CARDINAL
ftr-334	530	4	vt	GPE
ftr-334	530	5	l. rev	PERSON
ftr-334	530	6	51 (2004	DATE
ftr-334	530	7	1998	DATE
ftr-334	530	8	cdp	ORG
ftr-334	530	9	irs	ORG
ftr-334	531	1	hickman	PERSON
ftr-334	531	2	26	CARDINAL
ftr-334	531	3	1732-40	CARDINAL
ftr-334	531	4	2007	DATE
ftr-334	531	5	treasury	ORG
ftr-334	532	1	84	CARDINAL
ftr-334	535	1	v. united states	GPE
ftr-334	535	2	131	CARDINAL
ftr-334	535	3	s. ct	PERSON
ftr-334	536	1	704	CARDINAL
ftr-334	536	2	2011	DATE
ftr-334	541	1	713	CARDINAL
ftr-334	543	1	united states	GPE
ftr-334	543	2	650	CARDINAL
ftr-334	543	3	717	CARDINAL
ftr-334	543	4	d.c	GPE
ftr-334	543	5	2011	DATE
ftr-334	544	1	85	CARDINAL
ftr-334	545	1	lawrence friedman	PERSON
ftr-334	545	2	80	CARDINAL
ftr-334	545	3	1985	DATE
ftr-334	546	1	2012	DATE
ftr-334	546	2	539	CARDINAL
ftr-334	546	3	florida	GPE
ftr-334	547	1	6	CARDINAL
ftr-334	547	2	irs	ORG
ftr-334	547	3	congress	ORG
ftr-334	547	4	irs	ORG
ftr-334	547	5	congress	ORG
ftr-334	547	6	irs	ORG
ftr-334	547	7	irs	ORG
ftr-334	548	1	86	CARDINAL
ftr-334	549	1	scott a. hodge	PERSON
ftr-334	549	2	the u.s. senate committee	ORG
ftr-334	549	3	may 3, 2011	DATE
ftr-334	549	4	20scott%20hodge.pdf	PRODUCT
ftr-334	550	1	87	CARDINAL
ftr-334	552	1	congress	ORG
ftr-334	552	2	irs	ORG
ftr-334	553	1	nta 2010 ann.	ORG
ftr-334	554	1	vol	PERSON
ftr-334	554	2	1	CARDINAL
ftr-334	554	3	55	CARDINAL
ftr-334	554	4	15	CARDINAL
ftr-334	555	1	congress	ORG
ftr-334	555	2	irs	ORG
ftr-334	556	1	irs	ORG
ftr-334	556	2	1998	DATE
ftr-334	559	1	congress	ORG
ftr-334	559	2	irs	ORG
ftr-334	559	3	26 u.s.c	QUANTITY
ftr-334	560	1	6159(b)(5	CARDINAL
ftr-334	560	2	2	CARDINAL
ftr-334	560	3	3	CARDINAL
ftr-334	560	4	04	CARDINAL
ftr-334	560	5	4	CARDINAL
ftr-334	560	6	the day 30 days	DATE
ftr-334	562	1	6159(b)(5	CARDINAL
ftr-334	565	1	the internal revenue service	ORG
ftr-334	566	1	irs	ORG
ftr-334	568	1	6015(f	CARDINAL
ftr-334	568	2	540	CARDINAL
ftr-334	570	1	12:7	CARDINAL
ftr-334	570	2	irs	ORG
ftr-334	570	3	irs	ORG
ftr-334	571	1	irs	ORG
ftr-334	572	1	one	CARDINAL
ftr-334	572	2	three	CARDINAL
ftr-334	573	1	90	CARDINAL
ftr-334	574	1	91	CARDINAL
ftr-334	574	2	apa	PERSON
ftr-334	574	3	apa	PERSON
ftr-334	575	1	1.r.c	CARDINAL
ftr-334	576	1	third	ORDINAL
ftr-334	577	1	89	CARDINAL
ftr-334	578	1	megan newman	PERSON
ftr-334	578	2	64	CARDINAL
ftr-334	579	1	719	CARDINAL
ftr-334	579	2	2011	DATE
ftr-334	580	1	1	CARDINAL
ftr-334	581	1	59	CARDINAL
ftr-334	582	1	90	CARDINAL
ftr-334	584	1	section 553	LAW
ftr-334	585	1	leslie book	PERSON
ftr-334	585	2	84	CARDINAL
ftr-334	586	1	l.j. supp	ORG
ftr-334	587	1	63	DATE
ftr-334	587	2	2009	DATE
ftr-334	588	1	91	CARDINAL
ftr-334	589	1	5 u.s.c	QUANTITY
ftr-334	590	1	hickman	PERSON
ftr-334	590	2	30	CARDINAL
ftr-334	590	3	1543	CARDINAL
ftr-334	590	4	apa	PERSON
ftr-334	593	1	92	CARDINAL
ftr-334	594	1	michael asimow	PERSON
ftr-334	594	2	1985	DATE
ftr-334	594	3	duke l.j	PERSON
ftr-334	594	4	381	CARDINAL
ftr-334	594	5	383	CARDINAL
ftr-334	594	6	1985	DATE
ftr-334	595	1	2012	DATE
ftr-334	595	2	541	CARDINAL
ftr-334	595	3	florida	GPE
ftr-334	595	4	is.93 1	DATE
ftr-334	596	1	apa	PERSON
ftr-334	597	1	american	NORP
ftr-334	597	2	congress	ORG
ftr-334	597	3	4	CARDINAL
ftr-334	597	4	d.c.	GPE
ftr-334	597	5	1	CARDINAL
ftr-334	597	6	2	CARDINAL
ftr-334	597	7	96	CARDINAL
ftr-334	597	8	3	CARDINAL
ftr-334	597	9	4	CARDINAL
ftr-334	598	1	section 553 of the apa	LAW
ftr-334	598	2	three	CARDINAL
ftr-334	598	3	93	CARDINAL
ftr-334	599	1	5	CARDINAL
ftr-334	600	1	philips petroleum co.	ORG
ftr-334	600	2	johnson	PERSON
ftr-334	600	3	22	CARDINAL
ftr-334	600	4	616	CARDINAL
ftr-334	600	5	620	CARDINAL
ftr-334	600	6	5th	ORDINAL
ftr-334	600	7	1994	DATE
ftr-334	600	8	36	CARDINAL
ftr-334	600	9	89	CARDINAL
ftr-334	600	10	5th	ORDINAL
ftr-334	600	11	1994	DATE
ftr-334	600	12	jem broad.	PERSON
ftr-334	601	1	fcc	ORG
ftr-334	601	2	22	CARDINAL
ftr-334	601	3	320	CARDINAL
ftr-334	601	4	326	CARDINAL
ftr-334	601	5	d.c	GPE
ftr-334	601	6	cir. 1994	ORG
ftr-334	604	1	94	CARDINAL
ftr-334	604	2	995	CARDINAL
ftr-334	604	3	1106	DATE
ftr-334	604	4	cir	ORG
ftr-334	604	5	1993	DATE
ftr-334	605	1	95	CARDINAL
ftr-334	606	1	2010	DATE
ftr-334	606	2	six	CARDINAL
ftr-334	606	3	american	NORP
ftr-334	606	4	congress	ORG
ftr-334	607	1	richard j. pierce jr.	PERSON
ftr-334	607	2	454	CARDINAL
ftr-334	607	3	5th	ORDINAL
ftr-334	607	4	2010	DATE
ftr-334	608	1	96	CARDINAL
ftr-334	609	1	d.c.	GPE
ftr-334	609	2	second	ORDINAL
ftr-334	612	1	v. shalala	PERSON
ftr-334	612	2	23	CARDINAL
ftr-334	612	3	412	CARDINAL
ftr-334	612	4	423	CARDINAL
ftr-334	612	5	d.c. cir. 1994	ORG
ftr-334	613	1	97	CARDINAL
ftr-334	614	1	american mining congress	ORG
ftr-334	614	2	995	CARDINAL
ftr-334	614	3	1112	DATE
ftr-334	615	1	ninth	ORDINAL
ftr-334	616	1	erringer v. thompson	PERSON
ftr-334	616	2	371	CARDINAL
ftr-334	616	3	625	CARDINAL
ftr-334	616	4	631	CARDINAL
ftr-334	616	5	9th	ORDINAL
ftr-334	616	6	2004	DATE
ftr-334	617	1	98	CARDINAL
ftr-334	618	1	995 f.2d	QUANTITY
ftr-334	618	2	1112	DATE
ftr-334	619	1	99	CARDINAL
ftr-334	620	1	5	CARDINAL
ftr-334	622	1	100	CARDINAL
ftr-334	622	2	5	CARDINAL
ftr-334	623	1	553	CARDINAL
ftr-334	625	1	12:7542	CARDINAL
ftr-334	625	2	irs	ORG
ftr-334	626	1	101	CARDINAL
ftr-334	627	1	apa	PERSON
ftr-334	629	1	10 2 101	CARDINAL
ftr-334	630	1	two	CARDINAL
ftr-334	630	2	last few decades	DATE
ftr-334	631	1	first	ORDINAL
ftr-334	631	2	vermont	GPE
ftr-334	631	3	yankee nuclear power corp.	ORG
ftr-334	632	1	council, inc.	ORG
ftr-334	632	2	435	CARDINAL
ftr-334	632	3	519	CARDINAL
ftr-334	632	4	1978	DATE
ftr-334	632	5	the supreme court	ORG
ftr-334	632	6	congress	ORG
ftr-334	633	1	second	ORDINAL
ftr-334	633	2	vermont yankee	PERSON
ftr-334	633	3	congress	ORG
ftr-334	634	1	david l. franklin	PERSON
ftr-334	634	2	120	CARDINAL
ftr-334	634	3	276	CARDINAL
ftr-334	634	4	283	CARDINAL
ftr-334	634	5	2010	DATE
ftr-334	635	1	hereinafter franklin	PERSON
ftr-334	636	1	102	CARDINAL
ftr-334	637	1	wallace	PERSON
ftr-334	637	2	39	CARDINAL
ftr-334	638	1	section 553	LAW
ftr-334	642	1	d.	NORP
ftr-334	642	2	arthur e. bonfield	PERSON
ftr-334	642	3	5.2.1	CARDINAL
ftr-334	642	4	5.2.2 & 5.2.3	DATE
ftr-334	642	5	144-50	CARDINAL
ftr-334	642	6	1986	DATE
ftr-334	642	7	cary coglianese	PERSON
ftr-334	642	8	heather kilmartin &	ORG
ftr-334	642	9	evan mendelson	PERSON
ftr-334	642	10	2-5	PERCENT
ftr-334	642	11	july 2008	DATE
ftr-334	644	1	2012	DATE
ftr-334	644	2	543	CARDINAL
ftr-334	644	3	florida	GPE
ftr-334	644	4	2	CARDINAL
ftr-334	644	5	second	ORDINAL
ftr-334	644	6	apa	PERSON
ftr-334	645	1	3	CARDINAL
ftr-334	645	2	section 553 of the apa	LAW
ftr-334	646	1	' 04	DATE
ftr-334	646	2	apa	PERSON
ftr-334	647	1	1947	DATE
ftr-334	647	2	103	CARDINAL
ftr-334	648	1	franklin	ORG
ftr-334	648	2	101	CARDINAL
ftr-334	648	3	282	CARDINAL
ftr-334	648	4	section 553	LAW
ftr-334	649	1	104	CARDINAL
ftr-334	649	2	5	CARDINAL
ftr-334	651	1	apa	PERSON
ftr-334	653	1	treasury	ORG
ftr-334	654	1	9158	DATE
ftr-334	654	2	2004-2	DATE
ftr-334	654	3	treasury	ORG
ftr-334	654	4	prior years	DATE
ftr-334	654	5	9089	DATE
ftr-334	654	6	2003-2	DATE
ftr-334	654	7	supreme court	ORG
ftr-334	654	8	two years	DATE
ftr-334	655	1	treasury	ORG
ftr-334	655	2	at least one	CARDINAL
ftr-334	655	3	section 7805(b	LAW
ftr-334	656	1	9062,	DATE
ftr-334	657	1	hickman	PERSON
ftr-334	657	2	26	CARDINAL
ftr-334	657	3	1786	DATE
ftr-334	659	1	united states	GPE
ftr-334	659	2	valverde	PERSON
ftr-334	659	3	628	CARDINAL
ftr-334	659	4	1159	DATE
ftr-334	659	5	1166	DATE
ftr-334	659	6	9th	ORDINAL
ftr-334	659	7	2010	DATE
ftr-334	662	1	544	CARDINAL
ftr-334	664	1	12:7	CARDINAL
ftr-334	664	2	irs	ORG
ftr-334	667	1	05lnterpretive	CARDINAL
ftr-334	667	2	106	CARDINAL
ftr-334	670	1	two	CARDINAL
ftr-334	671	1	105	CARDINAL
ftr-334	672	1	39 (1947	DATE
ftr-334	673	1	106	CARDINAL
ftr-334	674	1	107	CARDINAL
ftr-334	676	1	franklin	ORG
ftr-334	676	2	101	CARDINAL
ftr-334	676	3	286	CARDINAL
ftr-334	677	1	109	CARDINAL
ftr-334	678	1	franklin	PERSON
ftr-334	681	1	one	CARDINAL
ftr-334	684	1	franklin	ORG
ftr-334	684	2	101	CARDINAL
ftr-334	684	3	288	CARDINAL
ftr-334	685	1	d.c.	GPE
ftr-334	687	1	995	CARDINAL
ftr-334	687	2	1106	DATE
ftr-334	687	3	cir	ORG
ftr-334	687	4	1993	DATE
ftr-334	688	1	95	CARDINAL
ftr-334	688	2	33	CARDINAL
ftr-334	689	1	six	CARDINAL
ftr-334	689	2	american	NORP
ftr-334	689	3	congress	ORG
ftr-334	692	1	vail	GPE
ftr-334	692	2	llc v. commissioner	ORG
ftr-334	692	3	134	CARDINAL
ftr-334	692	4	211	CARDINAL
ftr-334	692	5	226	CARDINAL
ftr-334	692	6	2010	DATE
ftr-334	692	7	holmes	PERSON
ftr-334	692	8	jj.	PERSON
ftr-334	692	9	d.	NORP
ftr-334	692	10	intermountain ins	ORG
ftr-334	694	1	vail v. commissioner	ORG
ftr-334	694	2	650	CARDINAL
ftr-334	694	3	691	CARDINAL
ftr-334	694	4	d.c	GPE
ftr-334	694	5	cir. 2011	ORG
ftr-334	695	1	110	CARDINAL
ftr-334	695	2	section 553	LAW
ftr-334	695	3	matter[s	ORG
ftr-334	696	1	5 u.s.c	CARDINAL
ftr-334	698	1	2012	DATE
ftr-334	698	2	545	CARDINAL
ftr-334	698	3	florida	GPE
ftr-334	700	1	1	CARDINAL
ftr-334	701	1	3	CARDINAL
ftr-334	702	1	111	CARDINAL
ftr-334	703	1	sean croston	PERSON
ftr-334	703	2	63	CARDINAL
ftr-334	704	1	l. rev	PERSON
ftr-334	704	2	381	CARDINAL
ftr-334	704	3	384	CARDINAL
ftr-334	704	4	2011	DATE
ftr-334	705	1	connor n. raso	PERSON
ftr-334	706	1	119	CARDINAL
ftr-334	706	2	782	CARDINAL
ftr-334	706	3	787	CARDINAL
ftr-334	706	4	2010	DATE
ftr-334	706	5	peter l. strauss	PERSON
ftr-334	706	6	53	CARDINAL
ftr-334	707	1	l. rev	PERSON
ftr-334	707	2	803	CARDINAL
ftr-334	707	3	805	CARDINAL
ftr-334	707	4	2001	DATE
ftr-334	707	5	m. elizabeth magill	PERSON
ftr-334	707	6	71	CARDINAL
ftr-334	708	1	l. rev	PERSON
ftr-334	708	2	1383	CARDINAL
ftr-334	708	3	1411	CARDINAL
ftr-334	708	4	2004	DATE
ftr-334	709	1	112	CARDINAL
ftr-334	709	2	72	DATE
ftr-334	711	1	3432	CARDINAL
ftr-334	711	2	3434	DATE
ftr-334	711	3	jan. 25, 2007	DATE
ftr-334	713	1	apa	PERSON
ftr-334	713	2	mean[ing	PERSON
ftr-334	717	1	5 u.s.c	CARDINAL
ftr-334	718	1	551(4	DATE
ftr-334	719	1	111	CARDINAL
ftr-334	719	2	388	CARDINAL
ftr-334	720	1	113	CARDINAL
ftr-334	721	1	batterton v. marshall	PERSON
ftr-334	721	2	648	CARDINAL
ftr-334	721	3	694	CARDINAL
ftr-334	721	4	701-02	CARDINAL
ftr-334	721	5	cir	ORG
ftr-334	721	6	1980	DATE
ftr-334	722	1	114	CARDINAL
ftr-334	722	2	112	CARDINAL
ftr-334	722	3	3434	CARDINAL
ftr-334	723	1	sean croston	PERSON
ftr-334	724	1	111	CARDINAL
ftr-334	724	2	382-83	CARDINAL
ftr-334	724	3	one	CARDINAL
ftr-334	726	1	382-83	CARDINAL
ftr-334	728	1	546	CARDINAL
ftr-334	729	1	12:7	CARDINAL
ftr-334	729	2	irs	ORG
ftr-334	729	3	c. irs	PERSON
ftr-334	730	1	treasury	ORG
ftr-334	730	2	irs	ORG
ftr-334	730	3	treasury	ORG
ftr-334	731	1	one	CARDINAL
ftr-334	732	1	6	CARDINAL
ftr-334	732	2	american mining congress	ORG
ftr-334	733	1	treasury	ORG
ftr-334	733	2	553	CARDINAL
ftr-334	734	1	12	CARDINAL
ftr-334	734	2	115	CARDINAL
ftr-334	735	1	hickman	PERSON
ftr-334	735	2	26	CARDINAL
ftr-334	735	3	1761-62	DATE
ftr-334	736	1	116	CARDINAL
ftr-334	737	1	michael 1	PERSON
ftr-334	737	2	saltzman	ORG
ftr-334	737	3	irs	ORG
ftr-334	737	4	3-12 to -14	CARDINAL
ftr-334	737	5	ed	PERSON
ftr-334	737	6	. 2002	DATE
ftr-334	738	1	hereinafter saltzman	PERSON
ftr-334	738	2	irs	ORG
ftr-334	739	1	117	CARDINAL
ftr-334	741	1	6662	DATE
ftr-334	742	1	118	CARDINAL
ftr-334	742	2	john f. coverdale	PERSON
ftr-334	742	3	64	CARDINAL
ftr-334	742	4	geo	PERSON
ftr-334	743	1	l. rev	PERSON
ftr-334	743	2	35,	DATE
ftr-334	743	3	44	DATE
ftr-334	743	4	1995	DATE
ftr-334	744	1	119	CARDINAL
ftr-334	747	1	vail	GPE
ftr-334	747	2	134	CARDINAL
ftr-334	748	1	240	CARDINAL
ftr-334	748	2	holmes	PERSON
ftr-334	748	3	jj.	PERSON
ftr-334	749	1	120	CARDINAL
ftr-334	751	1	601.601(a)(2	CARDINAL
ftr-334	752	1	§§ 32.1.3.3	ORG
ftr-334	752	2	32.1.5.4.7.5.1	CARDINAL
ftr-334	753	1	121	CARDINAL
ftr-334	754	1	hickman	PERSON
ftr-334	754	2	26	CARDINAL
ftr-334	754	3	1759-89	DATE
ftr-334	754	4	treasury	ORG
ftr-334	754	5	apa	PERSON
ftr-334	755	1	2012	DATE
ftr-334	755	2	547	CARDINAL
ftr-334	755	3	florida	GPE
ftr-334	755	4	two	CARDINAL
ftr-334	757	1	apa	PERSON
ftr-334	758	1	irs	ORG
ftr-334	759	1	irs	ORG
ftr-334	759	2	4	CARDINAL
ftr-334	759	3	v. united states	PERSON
ftr-334	759	4	the supreme court	ORG
ftr-334	759	5	treasury	ORG
ftr-334	759	6	122	CARDINAL
ftr-334	760	1	irm § 32.1.2.3	ORG
ftr-334	761	1	hickman	PERSON
ftr-334	761	2	26	CARDINAL
ftr-334	761	3	1731	CARDINAL
ftr-334	762	1	hickman	ORG
ftr-334	762	2	232	CARDINAL
ftr-334	762	3	treasury	ORG
ftr-334	762	4	three years	DATE
ftr-334	762	5	approximately 40 percent	PERCENT
ftr-334	763	1	1748	DATE
ftr-334	764	1	hickman	PERSON
ftr-334	764	2	treasury	ORG
ftr-334	764	3	sometime later	DATE
ftr-334	766	1	1757	CARDINAL
ftr-334	767	1	treasury	ORG
ftr-334	768	1	1749	CARDINAL
ftr-334	769	1	123	CARDINAL
ftr-334	770	1	131	CARDINAL
ftr-334	770	2	704	CARDINAL
ftr-334	770	3	712	CARDINAL
ftr-334	770	4	chevron	ORG
ftr-334	771	1	124	CARDINAL
ftr-334	772	1	rowan companies,	PERSON
ftr-334	773	1	v. united states	GPE
ftr-334	774	1	452	CARDINAL
ftr-334	774	2	247	CARDINAL
ftr-334	774	3	253	CARDINAL
ftr-334	774	4	1981	DATE
ftr-334	775	1	548	CARDINAL
ftr-334	777	1	12:7	CARDINAL
ftr-334	777	2	irs	ORG
ftr-334	777	3	section 7805(a	LAW
ftr-334	777	4	5	CARDINAL
ftr-334	777	5	treasury	ORG
ftr-334	777	6	decades	DATE
ftr-334	778	1	126	CARDINAL
ftr-334	779	1	apa	PERSON
ftr-334	780	1	mayo	ORG
ftr-334	780	2	125	CARDINAL
ftr-334	781	1	131	CARDINAL
ftr-334	781	2	704	CARDINAL
ftr-334	781	3	707	CARDINAL
ftr-334	781	4	2011	DATE
ftr-334	781	5	rowan	PERSON
ftr-334	781	6	chevron	ORG
ftr-334	782	1	the mayo court's	ORG
ftr-334	782	2	dickinson v. zurko	PERSON
ftr-334	782	3	527	CARDINAL
ftr-334	782	4	u.s. 150 (	GPE
ftr-334	782	5	1999	DATE
ftr-334	782	6	the supreme court	ORG
ftr-334	784	1	154	CARDINAL
ftr-334	785	1	section 559	LAW
ftr-334	785	2	apa	PERSON
ftr-334	787	1	zurko	GPE
ftr-334	787	2	the supreme court	ORG
ftr-334	787	3	pto	ORG
ftr-334	787	4	apa	PERSON
ftr-334	787	5	section 559	LAW
ftr-334	787	6	section 706	LAW
ftr-334	788	1	zurko	GPE
ftr-334	788	2	142	CARDINAL
ftr-334	788	3	1447	CARDINAL
ftr-334	788	4	1998	DATE
ftr-334	788	5	dickinson v. zurko	PERSON
ftr-334	788	6	527	CARDINAL
ftr-334	788	7	u.s. 150 (	GPE
ftr-334	788	8	1999	DATE
ftr-334	789	1	the supreme court	ORG
ftr-334	789	2	559	CARDINAL
ftr-334	789	3	apa	PERSON
ftr-334	790	1	zurko	GPE
ftr-334	790	2	527	CARDINAL
ftr-334	790	3	u.s.	GPE
ftr-334	790	4	154	CARDINAL
ftr-334	791	1	126	CARDINAL
ftr-334	792	1	1991	DATE
ftr-334	792	2	1921	DATE
ftr-334	792	3	four years	DATE
ftr-334	792	4	section 7805(a	LAW
ftr-334	792	5	congress	ORG
ftr-334	792	6	1921	DATE
ftr-334	792	7	first	ORDINAL
ftr-334	793	1	section 7805(a	LAW
ftr-334	794	1	21	CARDINAL
ftr-334	794	2	358	CARDINAL
ftr-334	795	1	21	CARDINAL
ftr-334	796	1	5492012	DATE
ftr-334	796	2	florida	GPE
ftr-334	796	3	apa	PERSON
ftr-334	796	4	section 7805(a	LAW
ftr-334	798	1	treasury	ORG
ftr-334	798	2	irs	ORG
ftr-334	798	3	127	CARDINAL
ftr-334	798	4	noncompliance.12 8	ORG
ftr-334	798	5	irs	ORG
ftr-334	798	6	9	CARDINAL
ftr-334	798	7	irs	ORG
ftr-334	798	8	treasury	ORG
ftr-334	799	1	irs	ORG
ftr-334	800	1	irb	ORG
ftr-334	800	2	2	CARDINAL
ftr-334	800	3	irb	ORG
ftr-334	801	1	irs	ORG
ftr-334	801	2	127	CARDINAL
ftr-334	802	1	hickman	PERSON
ftr-334	802	2	28	CARDINAL
ftr-334	802	3	240	CARDINAL
ftr-334	803	1	128	CARDINAL
ftr-334	805	1	1.6662-3(b)(2	CARDINAL
ftr-334	805	2	hickman	PERSON
ftr-334	805	3	28	CARDINAL
ftr-334	805	4	265	CARDINAL
ftr-334	806	1	.129	CARDINAL
ftr-334	807	1	32.2.2.3.1	CARDINAL
ftr-334	807	2	130	CARDINAL
ftr-334	808	1	korb	PERSON
ftr-334	808	2	four	CARDINAL
ftr-334	808	3	27	CARDINAL
ftr-334	808	4	330-31	DATE
ftr-334	809	1	131	CARDINAL
ftr-334	809	2	336	CARDINAL
ftr-334	810	1	132	CARDINAL
ftr-334	810	2	339-340	CARDINAL
ftr-334	810	3	irs	ORG
ftr-334	811	1	133	CARDINAL
ftr-334	812	1	340	CARDINAL
ftr-334	814	1	irs	ORG
ftr-334	814	2	irs	ORG
ftr-334	814	3	irs	ORG
ftr-334	815	1	apa	PERSON
ftr-334	815	2	irs	ORG
ftr-334	816	1	' 36 or a lifetime	DATE
ftr-334	816	2	37	CARDINAL
ftr-334	816	3	first	ORDINAL
ftr-334	819	1	irs	ORG
ftr-334	819	2	the american bar association tax section	ORG
ftr-334	821	1	'39 134	DATE
ftr-334	822	1	korb	PERSON
ftr-334	822	2	four	CARDINAL
ftr-334	822	3	27	CARDINAL
ftr-334	822	4	330-361	CARDINAL
ftr-334	822	5	irs	ORG
ftr-334	823	1	135	CARDINAL
ftr-334	823	2	64	CARDINAL
ftr-334	823	3	511-12	CARDINAL
ftr-334	823	4	136	CARDINAL
ftr-334	825	1	holt	PERSON
ftr-334	825	2	age 30	DATE
ftr-334	825	3	36	CARDINAL
ftr-334	826	1	leonard burman	PERSON
ftr-334	826	2	jon stewart's	PERSON
ftr-334	826	3	forbes	ORG
ftr-334	826	4	10, 2011	DATE
ftr-334	827	1	137	CARDINAL
ftr-334	829	1	6015(f	CARDINAL
ftr-334	830	1	138	CARDINAL
ftr-334	831	1	robert a. anthony	PERSON
ftr-334	831	2	41	CARDINAL
ftr-334	831	3	duke l.j. 1311	PERSON
ftr-334	831	4	1328	CARDINAL
ftr-334	831	5	1992	DATE
ftr-334	832	1	139	CARDINAL
ftr-334	833	1	1329-30	CARDINAL
ftr-334	834	1	2012	DATE
ftr-334	834	2	551	CARDINAL
ftr-334	834	3	florida	GPE
ftr-334	835	1	critique	PERSON
ftr-334	835	2	irs	ORG
ftr-334	835	3	one	CARDINAL
ftr-334	835	4	two	CARDINAL
ftr-334	835	5	1	CARDINAL
ftr-334	835	6	4	CARDINAL
ftr-334	835	7	2	CARDINAL
ftr-334	836	1	14 1	CARDINAL
ftr-334	836	2	franklin	PERSON
ftr-334	840	1	14 2 140	CARDINAL
ftr-334	841	1	boeing co.	ORG
ftr-334	841	2	united states	GPE
ftr-334	842	1	537	CARDINAL
ftr-334	842	2	437	CARDINAL
ftr-334	842	3	447	CARDINAL
ftr-334	842	4	2003	DATE
ftr-334	845	1	hosp.	ORG
ftr-334	847	1	348	CARDINAL
ftr-334	847	2	136	CARDINAL
ftr-334	847	3	144	CARDINAL
ftr-334	847	4	6th	ORDINAL
ftr-334	847	5	2003	DATE
ftr-334	847	6	intermountain ins	ORG
ftr-334	849	1	vail	GPE
ftr-334	849	2	134	CARDINAL
ftr-334	849	3	211	CARDINAL
ftr-334	849	4	240	CARDINAL
ftr-334	849	5	2010	DATE
ftr-334	849	6	holmes	PERSON
ftr-334	849	7	jj.	PERSON
ftr-334	849	8	650	CARDINAL
ftr-334	849	9	691	CARDINAL
ftr-334	849	10	d.c	GPE
ftr-334	849	11	2011	DATE
ftr-334	849	12	hickman	PERSON
ftr-334	849	13	26	CARDINAL
ftr-334	849	14	1764	CARDINAL
ftr-334	850	1	141	CARDINAL
ftr-334	851	1	jessica mantel	PERSON
ftr-334	851	2	61	CARDINAL
ftr-334	852	1	l. rev	PERSON
ftr-334	852	2	343	CARDINAL
ftr-334	852	3	346	CARDINAL
ftr-334	852	4	2009	DATE
ftr-334	853	1	korb	PERSON
ftr-334	853	2	four	CARDINAL
ftr-334	853	3	27	CARDINAL
ftr-334	853	4	342	CARDINAL
ftr-334	854	1	142	CARDINAL
ftr-334	855	1	franklin	ORG
ftr-334	855	2	101	CARDINAL
ftr-334	855	3	306	CARDINAL
ftr-334	856	1	552	CARDINAL
ftr-334	856	2	7	CARDINAL
ftr-334	856	3	irs	ORG
ftr-334	858	1	14 3	CARDINAL
ftr-334	858	2	apa section 553	PERSON
ftr-334	861	1	14 4	CARDINAL
ftr-334	862	1	14 5	CARDINAL
ftr-334	862	2	congress	ORG
ftr-334	863	1	6	CARDINAL
ftr-334	863	2	apa	PERSON
ftr-334	863	3	republican	NORP
ftr-334	865	1	' 4 7	DATE
ftr-334	865	2	apa	PERSON
ftr-334	866	1	republican	NORP
ftr-334	866	2	143	CARDINAL
ftr-334	867	1	johnson	PERSON
ftr-334	867	2	45	CARDINAL
ftr-334	867	3	735	CARDINAL
ftr-334	868	1	144	CARDINAL
ftr-334	869	1	aclu	NORP
ftr-334	869	2	fcc	ORG
ftr-334	869	3	823	CARDINAL
ftr-334	869	4	1554	DATE
ftr-334	869	5	1581	DATE
ftr-334	869	6	d.c	GPE
ftr-334	869	7	cir	ORG
ftr-334	869	8	1987	DATE
ftr-334	871	1	145	CARDINAL
ftr-334	871	2	5	CARDINAL
ftr-334	872	1	706	CARDINAL
ftr-334	873	1	146	CARDINAL
ftr-334	874	1	mendelson	ORG
ftr-334	874	2	supra	PERSON
ftr-334	874	3	63	DATE
ftr-334	874	4	1356	CARDINAL
ftr-334	875	1	147	CARDINAL
ftr-334	876	1	1350	DATE
ftr-334	877	1	supra	PERSON
ftr-334	877	2	80	CARDINAL
ftr-334	877	3	1679	CARDINAL
ftr-334	877	4	1683	DATE
ftr-334	878	1	148	CARDINAL
ftr-334	879	1	seidenfeld republican justification	PERSON
ftr-334	879	2	80	CARDINAL
ftr-334	879	3	1514	CARDINAL
ftr-334	881	1	553	CARDINAL
ftr-334	881	2	florida	GPE
ftr-334	881	3	republican	NORP
ftr-334	882	1	republican	NORP
ftr-334	883	1	49	DATE
ftr-334	883	2	apa section 553	PERSON
ftr-334	887	1	52	CARDINAL
ftr-334	887	2	149	CARDINAL
ftr-334	888	1	mendelson	ORG
ftr-334	888	2	supra	PERSON
ftr-334	888	3	63	CARDINAL
ftr-334	888	4	1357-58	CARDINAL
ftr-334	888	5	one	CARDINAL
ftr-334	888	6	wendy wagner	PERSON
ftr-334	888	7	59	CARDINAL
ftr-334	888	8	duke l.j	PERSON
ftr-334	888	9	1321	CARDINAL
ftr-334	888	10	1382	CARDINAL
ftr-334	888	11	2010	DATE
ftr-334	889	1	hereinafter wagner	PERSON
ftr-334	889	2	jason webb yackee & susan web yackee	PERSON
ftr-334	890	1	u.s.	GPE
ftr-334	890	2	68	CARDINAL
ftr-334	890	3	j. pol	PERSON
ftr-334	891	1	128	CARDINAL
ftr-334	891	2	133	CARDINAL
ftr-334	891	3	2006	DATE
ftr-334	893	1	150	CARDINAL
ftr-334	894	1	mendelson	ORG
ftr-334	894	2	supra	PERSON
ftr-334	894	3	63	CARDINAL
ftr-334	894	4	1357	CARDINAL
ftr-334	895	1	151	CARDINAL
ftr-334	896	1	116	CARDINAL
ftr-334	896	2	357	CARDINAL
ftr-334	896	3	360	CARDINAL
ftr-334	896	4	james q. wilson	PERSON
ftr-334	896	5	ed.	PERSON
ftr-334	896	6	1980	DATE
ftr-334	897	1	152	CARDINAL
ftr-334	898	1	wagner	PERSON
ftr-334	898	2	149	CARDINAL
ftr-334	898	3	1334	CARDINAL
ftr-334	898	4	colin s. diver	PERSON
ftr-334	898	5	93	CARDINAL
ftr-334	898	6	yale l.j. 65,	PERSON
ftr-334	898	7	99	CARDINAL
ftr-334	898	8	1983	DATE
ftr-334	900	1	yackee	GPE
ftr-334	900	2	149	CARDINAL
ftr-334	900	3	131	CARDINAL
ftr-334	900	4	133	CARDINAL
ftr-334	900	5	over 57 percent	PERCENT
ftr-334	900	6	only 6 percent	PERCENT
ftr-334	902	1	irs	ORG
ftr-334	904	1	wagner	PERSON
ftr-334	905	1	5 3	CARDINAL
ftr-334	906	1	wagner	PERSON
ftr-334	907	1	15 4	CARDINAL
ftr-334	907	2	wagner	PERSON
ftr-334	908	1	155	CARDINAL
ftr-334	909	1	apa classification a.	PERSON
ftr-334	909	2	irs	ORG
ftr-334	911	1	irs	ORG
ftr-334	911	2	irs	ORG
ftr-334	913	1	irs	ORG
ftr-334	913	2	treasury	ORG
ftr-334	913	3	irs	ORG
ftr-334	913	4	153	CARDINAL
ftr-334	914	1	wagner	PERSON
ftr-334	914	2	149	CARDINAL
ftr-334	914	3	1378	DATE
ftr-334	915	1	154	CARDINAL
ftr-334	916	1	1352	DATE
ftr-334	917	1	155	CARDINAL
ftr-334	918	1	21	CARDINAL
ftr-334	918	2	346	CARDINAL
ftr-334	918	3	1986	DATE
ftr-334	919	1	asimow	ORG
ftr-334	919	2	469	CARDINAL
ftr-334	919	3	2012	DATE
ftr-334	919	4	555	CARDINAL
ftr-334	919	5	florida	GPE
ftr-334	919	6	apa	PERSON
ftr-334	919	7	millions	CARDINAL
ftr-334	921	1	d.	NORP
ftr-334	922	1	352	CARDINAL
ftr-334	923	1	treasury	ORG
ftr-334	924	1	1	CARDINAL
ftr-334	924	2	2	CARDINAL
ftr-334	924	3	3	CARDINAL
ftr-334	924	4	apa	PERSON
ftr-334	925	1	347	CARDINAL
ftr-334	926	1	juan j. lavilla	PERSON
ftr-334	926	2	3	CARDINAL
ftr-334	927	1	l.j	ORG
ftr-334	927	2	317	CARDINAL
ftr-334	927	3	1989	DATE
ftr-334	928	1	irs	ORG
ftr-334	930	1	74	CARDINAL
ftr-334	931	1	l. rev.	PERSON
ftr-334	931	2	1705	DATE
ftr-334	931	3	1720	DATE
ftr-334	931	4	2007	DATE
ftr-334	931	5	john f. manning	PERSON
ftr-334	931	6	72	CARDINAL
ftr-334	931	7	geo	PERSON
ftr-334	932	1	l. rev	PERSON
ftr-334	932	2	893	CARDINAL
ftr-334	932	3	2004	DATE
ftr-334	932	4	chevron	ORG
ftr-334	932	5	e. donald elliott	PERSON
ftr-334	932	6	41	CARDINAL
ftr-334	932	7	duke l.j	PERSON
ftr-334	932	8	1490	CARDINAL
ftr-334	932	9	1490	CARDINAL
ftr-334	932	10	1992	DATE
ftr-334	935	1	franklin	PERSON
ftr-334	936	1	franklin	ORG
ftr-334	936	2	101	CARDINAL
ftr-334	936	3	279	CARDINAL
ftr-334	937	1	irs	ORG
ftr-334	938	1	310	CARDINAL
ftr-334	939	1	hickman	PERSON
ftr-334	939	2	5	CARDINAL
ftr-334	939	3	1200	DATE
ftr-334	941	1	irs	ORG
ftr-334	941	2	7	CARDINAL
ftr-334	941	3	apa	PERSON
ftr-334	942	1	jessica mantel	PERSON
ftr-334	942	2	first	ORDINAL
ftr-334	942	3	second	ORDINAL
ftr-334	944	1	157	CARDINAL
ftr-334	945	1	franklin	ORG
ftr-334	945	2	101	CARDINAL
ftr-334	945	3	278	CARDINAL
ftr-334	946	1	congress	ORG
ftr-334	947	1	283	CARDINAL
ftr-334	948	1	franklin	PERSON
ftr-334	949	1	three	CARDINAL
ftr-334	949	2	1	CARDINAL
ftr-334	949	3	2	CARDINAL
ftr-334	949	4	3	CARDINAL
ftr-334	950	1	303-0)4	QUANTITY
ftr-334	951	1	jacob gersen	PERSON
ftr-334	951	2	156	CARDINAL
ftr-334	951	3	1721	CARDINAL
ftr-334	952	1	gersen	PERSON
ftr-334	953	1	1722	DATE
ftr-334	954	1	158	CARDINAL
ftr-334	955	1	johnson	PERSON
ftr-334	955	2	45	CARDINAL
ftr-334	955	3	701	CARDINAL
ftr-334	955	4	141	CARDINAL
ftr-334	955	5	351	CARDINAL
ftr-334	957	1	354	CARDINAL
ftr-334	957	2	2012	DATE
ftr-334	957	3	557	CARDINAL
ftr-334	957	4	florida	GPE
ftr-334	961	1	59	CARDINAL
ftr-334	964	1	stephen johnson	PERSON
ftr-334	964	2	congress	ORG
ftr-334	964	3	apa	PERSON
ftr-334	965	1	"l	CARDINAL
ftr-334	966	1	johnson	PERSON
ftr-334	966	2	johnson	PERSON
ftr-334	966	3	first	ORDINAL
ftr-334	967	1	johnson	PERSON
ftr-334	967	2	epa	ORG
ftr-334	967	3	159	CARDINAL
ftr-334	968	1	141	CARDINAL
ftr-334	968	2	346	CARDINAL
ftr-334	969	1	160	CARDINAL
ftr-334	970	1	348	CARDINAL
ftr-334	971	1	161	CARDINAL
ftr-334	973	1	johnson	PERSON
ftr-334	973	2	45	CARDINAL
ftr-334	973	3	697	CARDINAL
ftr-334	973	4	163	CARDINAL
ftr-334	975	1	164	CARDINAL
ftr-334	976	1	736	CARDINAL
ftr-334	977	1	johnson	PERSON
ftr-334	977	2	epa	ORG
ftr-334	978	1	u.s.	GPE
ftr-334	979	1	epa	ORG
ftr-334	979	2	233	PRODUCT
ftr-334	979	3	u.s.	GPE
ftr-334	979	4	2003	DATE
ftr-334	980	1	epa	ORG
ftr-334	980	2	http://www.epa.gov/ pubinvol/policy2003	PERSON
ftr-334	981	1	epa	ORG
ftr-334	982	1	carmen sirianni	PERSON
ftr-334	982	2	166	CARDINAL
ftr-334	982	3	2009	DATE
ftr-334	984	1	irs	ORG
ftr-334	984	2	manner.16 5	PERSON
ftr-334	984	3	johnson	PERSON
ftr-334	986	1	johnson	PERSON
ftr-334	986	2	irs	ORG
ftr-334	986	3	johnson	PERSON
ftr-334	986	4	apa	PERSON
ftr-334	987	1	epa	ORG
ftr-334	988	1	epa	ORG
ftr-334	991	1	epa	ORG
ftr-334	991	2	supra	PERSON
ftr-334	991	3	1	CARDINAL
ftr-334	992	1	1	CARDINAL
ftr-334	993	1	seven	CARDINAL
ftr-334	993	2	1	CARDINAL
ftr-334	993	3	2	CARDINAL
ftr-334	993	4	3	CARDINAL
ftr-334	993	5	4	CARDINAL
ftr-334	993	6	5	CARDINAL
ftr-334	993	7	6	CARDINAL
ftr-334	993	8	7	CARDINAL
ftr-334	994	1	d.	NORP
ftr-334	995	1	155	CARDINAL
ftr-334	995	2	epa	ORG
ftr-334	995	3	epa	ORG
ftr-334	995	4	207	CARDINAL
ftr-334	995	5	lisa b. bingham	PERSON
ftr-334	995	6	2010	DATE
ftr-334	996	1	l. rev	PERSON
ftr-334	996	2	297	CARDINAL
ftr-334	996	3	330	CARDINAL
ftr-334	996	4	2010	DATE
ftr-334	996	5	epa	ORG
ftr-334	997	1	165	CARDINAL
ftr-334	998	1	epa	ORG
ftr-334	998	2	164	CARDINAL
ftr-334	998	3	16	CARDINAL
ftr-334	999	1	166	CARDINAL
ftr-334	1000	1	johnson	PERSON
ftr-334	1000	2	45	CARDINAL
ftr-334	1000	3	735	CARDINAL
ftr-334	1000	4	167	CARDINAL
ftr-334	1001	1	735	CARDINAL
ftr-334	1002	1	2012	DATE
ftr-334	1002	2	559	CARDINAL
ftr-334	1002	3	florida	GPE
ftr-334	1003	1	johnson	PERSON
ftr-334	1003	2	irs	ORG
ftr-334	1003	3	irs	ORG
ftr-334	1006	1	168	CARDINAL
ftr-334	1007	1	168	CARDINAL
ftr-334	1008	1	donald elliott	PERSON
ftr-334	1008	2	41	CARDINAL
ftr-334	1008	3	duke l.j	PERSON
ftr-334	1008	4	1490	CARDINAL
ftr-334	1008	5	1490	CARDINAL
ftr-334	1008	6	1992	DATE
ftr-334	1009	1	elliott	PERSON
ftr-334	1009	2	japanese	NORP
ftr-334	1010	1	1492	DATE
ftr-334	1012	1	1492-93	DATE
ftr-334	1012	2	169	CARDINAL
ftr-334	1013	1	johnson	PERSON
ftr-334	1013	2	45	CARDINAL
ftr-334	1013	3	735	CARDINAL
ftr-334	1014	1	irs	ORG
ftr-334	1015	1	98-61	CARDINAL
ftr-334	1015	2	1998-2	DATE
ftr-334	1015	3	758	CARDINAL
ftr-334	1015	4	the two year	DATE
ftr-334	1015	5	section 6015(f	LAW
ftr-334	1016	1	supra	PERSON
ftr-334	1016	2	5	CARDINAL
ftr-334	1016	3	the two year	DATE
ftr-334	1018	1	lantz v. commissioner	PERSON
ftr-334	1018	2	132 t.c	QUANTITY
ftr-334	1018	3	131	CARDINAL
ftr-334	1018	4	2009	DATE
ftr-334	1018	5	lantz v. commissioner	PERSON
ftr-334	1018	6	607	CARDINAL
ftr-334	1018	7	479	CARDINAL
ftr-334	1018	8	7th	ORDINAL
ftr-334	1018	9	2010	DATE
ftr-334	1018	10	mannella v. commissioner	PERSON
ftr-334	1018	11	631	CARDINAL
ftr-334	1018	12	115	CARDINAL
ftr-334	1018	13	3d	CARDINAL
ftr-334	1018	14	2011	DATE
ftr-334	1019	1	170	CARDINAL
ftr-334	1020	1	mendelson	ORG
ftr-334	1020	2	supra	PERSON
ftr-334	1020	3	63	DATE
ftr-334	1020	4	102	CARDINAL
ftr-334	1021	1	560	CARDINAL
ftr-334	1022	1	12:7	CARDINAL
ftr-334	1022	2	irs	ORG
ftr-334	1022	3	irs	ORG
ftr-334	1022	4	irs	ORG
ftr-334	1022	5	irs	ORG
ftr-334	1023	1	mendelson	PERSON
ftr-334	1025	1	fed	ORG
ftr-334	1026	1	7 (2008	DATE
ftr-334	1029	1	the obama administration	ORG
ftr-334	1030	1	michael s. shear	PERSON
ftr-334	1030	2	obama	ORG
ftr-334	1030	3	tweeps	GPE
ftr-334	1030	4	n.y.	GPE
ftr-334	1030	5	july 6, 2011	DATE
ftr-334	1030	6	obama	PERSON
ftr-334	1030	7	katelyn sabochick	PERSON
ftr-334	1030	8	obama	PERSON
ftr-334	1030	9	the white house	ORG
ftr-334	1030	10	jul. 07, 2011	DATE
ftr-334	1030	11	9:38 am	TIME
ftr-334	1031	1	171	CARDINAL
ftr-334	1032	1	mendelson	ORG
ftr-334	1032	2	supra	PERSON
ftr-334	1032	3	63	DATE
ftr-334	1032	4	102	CARDINAL
ftr-334	1034	1	peter l. strauss	PERSON
ftr-334	1034	2	28	CARDINAL
ftr-334	1034	3	y.b	NORP
ftr-334	1036	1	377	CARDINAL
ftr-334	1036	2	390	CARDINAL
ftr-334	1036	3	2010	DATE
ftr-334	1037	1	stuart j. shulman	PERSON
ftr-334	1037	2	u.s.	GPE
ftr-334	1037	3	1(1	CARDINAL
ftr-334	1037	4	article 2 (	LAW
ftr-334	1037	5	2009	DATE
ftr-334	1037	6	http://www.pso-commons.org/policy-and-internet/voll/issl/art2	PERSON
ftr-334	1040	1	stuart m. benjamin	PERSON
ftr-334	1040	2	55	CARDINAL
ftr-334	1040	3	duke l.j	PERSON
ftr-334	1040	4	893	CARDINAL
ftr-334	1040	5	908	CARDINAL
ftr-334	1040	6	2006	DATE
ftr-334	1040	7	one	CARDINAL
ftr-334	1040	8	fcc	ORG
ftr-334	1040	9	over one million	CARDINAL
ftr-334	1040	10	gary coglianese	PERSON
ftr-334	1040	11	55	CARDINAL
ftr-334	1040	12	duke l.j	PERSON
ftr-334	1040	13	943	CARDINAL
ftr-334	1040	14	959	CARDINAL
ftr-334	1040	15	2006	DATE
ftr-334	1040	16	one	CARDINAL
ftr-334	1040	17	about 500,000	CARDINAL
ftr-334	1040	18	epa	ORG
ftr-334	1040	19	less than 1 percent	PERCENT
ftr-334	1042	1	john m. de figueiredo	PERSON
ftr-334	1042	2	55	CARDINAL
ftr-334	1042	3	duke l.j	PERSON
ftr-334	1042	4	969	CARDINAL
ftr-334	1042	5	2006	DATE
ftr-334	1043	1	561	CARDINAL
ftr-334	1043	2	florida	GPE
ftr-334	1044	1	irs	ORG
ftr-334	1044	2	irs	ORG
ftr-334	1044	3	irs	ORG
ftr-334	1045	1	irs	ORG
ftr-334	1046	1	irs	ORG
ftr-334	1046	2	fcc	ORG
ftr-334	1048	1	strauss	PERSON
ftr-334	1048	2	supra	PERSON
ftr-334	1048	3	391	CARDINAL
ftr-334	1049	1	third	ORDINAL
ftr-334	1049	2	ceri	PERSON
ftr-334	1050	1	strauss	PERSON
ftr-334	1050	2	supra	PERSON
ftr-334	1050	3	392	CARDINAL
ftr-334	1050	4	ceri	PERSON
ftr-334	1051	1	one	CARDINAL
ftr-334	1051	2	ceri	PERSON
ftr-334	1051	3	particular days	DATE
ftr-334	1052	1	third	ORDINAL
ftr-334	1052	2	ceri	PERSON
ftr-334	1052	3	third	ORDINAL
ftr-334	1053	1	172	CARDINAL
ftr-334	1054	1	irs	ORG
ftr-334	1055	1	the early 1970s	DATE
ftr-334	1056	1	1998	DATE
ftr-334	1056	2	irs restructuring & reform act	ORG
ftr-334	1058	1	irs	ORG
ftr-334	1058	2	apr. 10, 2008 http://www.taxanalysts.com/www/pressrel	DATE
ftr-334	1059	1	irs	ORG
ftr-334	1060	1	irs	ORG
ftr-334	1060	2	irs	ORG
ftr-334	1060	3	irs	ORG
ftr-334	1060	4	irs	ORG
ftr-334	1060	5	irs	ORG
ftr-334	1061	1	johnson	PERSON
ftr-334	1061	2	irs	ORG
ftr-334	1062	1	johnson	PERSON
ftr-334	1063	1	johnson	PERSON
ftr-334	1063	2	6	CARDINAL
ftr-334	1063	3	173	CARDINAL
ftr-334	1064	1	irs	ORG
ftr-334	1065	1	irs	ORG
ftr-334	1066	1	california	GPE
ftr-334	1066	2	http://www.irs.gov/businesses/	ORG
ftr-334	1066	3	irs	ORG
ftr-334	1066	4	louisiana	GPE
ftr-334	1066	5	mississippi	GPE
ftr-334	1066	6	mar. 24, 2008	DATE
ftr-334	1067	1	irs	ORG
ftr-334	1068	1	174	CARDINAL
ftr-334	1069	1	irs	ORG
ftr-334	1070	1	sec	ORG
ftr-334	1070	2	corp.	ORG
ftr-334	1070	3	332	CARDINAL
ftr-334	1070	4	u.s.	GPE
ftr-334	1070	5	194	CARDINAL
ftr-334	1070	6	1947	DATE
ftr-334	1070	7	shamik trivedi	PERSON
ftr-334	1070	8	irs	ORG
ftr-334	1070	9	2011	DATE
ftr-334	1070	10	120-2	MONEY
ftr-334	1071	1	175	CARDINAL
ftr-334	1072	1	johnson	PERSON
ftr-334	1072	2	45	CARDINAL
ftr-334	1072	3	738	CARDINAL
ftr-334	1072	4	176	CARDINAL
ftr-334	1073	1	739	CARDINAL
ftr-334	1074	1	one	CARDINAL
ftr-334	1075	1	irs	ORG
ftr-334	1076	1	156	CARDINAL
ftr-334	1076	2	irs	ORG
ftr-334	1077	1	2012	DATE
ftr-334	1077	2	563	CARDINAL
ftr-334	1077	3	florida	GPE
ftr-334	1078	1	irs	ORG
ftr-334	1079	1	irs	ORG
ftr-334	1080	1	irs	ORG
ftr-334	1081	1	one	CARDINAL
ftr-334	1081	2	irs	ORG
ftr-334	1083	1	177	CARDINAL
ftr-334	1084	1	vermont yankee nuclear power corp.	FAC
ftr-334	1086	1	council, inc.	ORG
ftr-334	1086	2	435	CARDINAL
ftr-334	1086	3	519	CARDINAL
ftr-334	1086	4	1978	DATE
ftr-334	1086	5	supreme court	ORG
ftr-334	1088	1	congress	ORG
ftr-334	1089	1	520	CARDINAL
ftr-334	1089	2	178	CARDINAL
ftr-334	1090	1	irs	ORG
ftr-334	1091	1	hickman	PERSON
ftr-334	1091	2	5	CARDINAL
ftr-334	1091	3	1164-65	DATE
ftr-334	1092	1	cf cohen	ORG
ftr-334	1092	2	u.s.	GPE
ftr-334	1092	3	650	CARDINAL
ftr-334	1092	4	717	CARDINAL
ftr-334	1092	5	731	CARDINAL
ftr-334	1092	6	d.c.	GPE
ftr-334	1092	7	cir. 2011	ORG
ftr-334	1092	8	section 702	LAW
ftr-334	1093	1	irs	ORG
ftr-334	1094	1	2006-50	DATE
ftr-334	1094	2	cohen	PERSON
ftr-334	1094	3	irs	ORG
ftr-334	1095	1	en banc	ORG
ftr-334	1096	1	742 1(a	CARDINAL
ftr-334	1097	1	cohen	PERSON
ftr-334	1097	2	section 702	LAW
ftr-334	1097	3	cohen	PERSON
ftr-334	1097	4	650	CARDINAL
ftr-334	1097	5	724	CARDINAL
ftr-334	1099	1	irs	ORG
ftr-334	1100	1	irs	ORG
ftr-334	1100	2	third	ORDINAL
ftr-334	1100	3	irs	ORG
ftr-334	1100	4	third	ORDINAL
ftr-334	1100	5	irs	ORG
ftr-334	1101	1	79	CARDINAL
ftr-334	1102	1	irs	ORG
ftr-334	1103	1	irs	ORG
ftr-334	1103	2	irs	ORG
ftr-334	1104	1	irs	ORG
ftr-334	1105	1	179	CARDINAL
ftr-334	1106	1	olson	PERSON
ftr-334	1107	1	treasury	ORG
ftr-334	1107	2	jun. 27, 2011	DATE
ftr-334	1107	3	auditreports/201	PERSON
ftr-334	1107	4	tas	ORG
ftr-334	1109	1	17-19	DATE
ftr-334	1109	2	2012	DATE
ftr-334	1109	3	565	CARDINAL
ftr-334	1109	4	florida	GPE
ftr-334	1110	1	80	CARDINAL
ftr-334	1110	2	irs	ORG
ftr-334	1110	3	irs	ORG
ftr-334	1113	1	congress	ORG
ftr-334	1113	2	irs	ORG
ftr-334	1113	3	american	NORP
ftr-334	1114	1	irs	ORG
ftr-334	1115	1	irs	ORG
ftr-334	1115	2	irs	ORG
ftr-334	1116	1	first	ORDINAL
ftr-334	1116	2	irs	ORG
ftr-334	1116	3	second	ORDINAL
ftr-334	1116	4	third	ORDINAL
ftr-334	1116	5	irs	ORG
ftr-334	1117	1	americans	NORP
ftr-334	1118	1	182 180	CARDINAL
ftr-334	1119	1	foreclose involvement	ORG
ftr-334	1120	1	181	CARDINAL
ftr-334	1122	1	182	CARDINAL
ftr-334	1123	1	64	CARDINAL
ftr-334	1123	2	511	CARDINAL
ftr-334	1124	1	bonfield	PERSON
ftr-334	1124	2	americans	NORP
ftr-334	1125	1	12:7566	CARDINAL
ftr-334	1125	2	irs	ORG
ftr-334	1126	1	one	CARDINAL
ftr-334	1126	2	arthur bonfield	PERSON
ftr-334	1127	1	83	CARDINAL
ftr-334	1127	2	two	CARDINAL
ftr-334	1128	1	johnson	PERSON
ftr-334	1129	1	8 5	CARDINAL
ftr-334	1131	1	7	CARDINAL
ftr-334	1132	1	511-12	CARDINAL
ftr-334	1133	1	susan lazarus & joseph onek	PERSON
ftr-334	1133	2	57	CARDINAL
ftr-334	1134	1	l. rev	PERSON
ftr-334	1134	2	1069	CARDINAL
ftr-334	1134	3	1971	DATE
ftr-334	1135	1	lazarus & onek	ORG
ftr-334	1136	1	lazarus	PERSON
ftr-334	1137	1	1071	CARDINAL
ftr-334	1138	1	183	CARDINAL
ftr-334	1139	1	bonfield	PERSON
ftr-334	1139	2	64	CARDINAL
ftr-334	1139	3	514-16	MONEY
ftr-334	1140	1	184	CARDINAL
ftr-334	1141	1	512	CARDINAL
ftr-334	1141	2	522	CARDINAL
ftr-334	1141	3	185	CARDINAL
ftr-334	1142	1	524	CARDINAL
ftr-334	1146	1	186	CARDINAL
ftr-334	1147	1	530-31	DATE
ftr-334	1148	1	187	CARDINAL
ftr-334	1149	1	531	CARDINAL
ftr-334	1149	2	2012	DATE
ftr-334	1149	3	567	CARDINAL
ftr-334	1149	4	florida	GPE
ftr-334	1150	1	18	CARDINAL
ftr-334	1150	2	mcdonnell	ORG
ftr-334	1150	3	one	CARDINAL
ftr-334	1150	4	four	CARDINAL
ftr-334	1151	1	irs	ORG
ftr-334	1151	2	mcdonnell	ORG
ftr-334	1151	3	schwartz	PERSON
ftr-334	1152	1	inquisitorial	ORG
ftr-334	1153	1	"l	CARDINAL
ftr-334	1153	2	mcdonnell	ORG
ftr-334	1153	3	wendy wagner	PERSON
ftr-334	1154	1	wagner	PERSON
ftr-334	1155	1	"l 93	CARDINAL
ftr-334	1155	2	wagner	PERSON
ftr-334	1155	3	188	CARDINAL
ftr-334	1156	1	wagner	PERSON
ftr-334	1156	2	149	CARDINAL
ftr-334	1156	3	1414	DATE
ftr-334	1156	4	stewart	PERSON
ftr-334	1156	5	supra	PERSON
ftr-334	1156	6	80	CARDINAL
ftr-334	1156	7	1723	DATE
ftr-334	1156	8	1748	DATE
ftr-334	1156	9	lazarus & onek	ORG
ftr-334	1156	10	182	CARDINAL
ftr-334	1156	11	1097-93	CARDINAL
ftr-334	1157	1	189	CARDINAL
ftr-334	1157	2	brett mcdonnell & daniel schwarcz	ORG
ftr-334	1157	3	89	CARDINAL
ftr-334	1157	4	l. rev	PERSON
ftr-334	1157	5	1629	CARDINAL
ftr-334	1157	6	2011	DATE
ftr-334	1158	1	190	CARDINAL
ftr-334	1159	1	mcdonnell	ORG
ftr-334	1160	1	1653	DATE
ftr-334	1161	1	191	CARDINAL
ftr-334	1162	1	1655	CARDINAL
ftr-334	1163	1	192	CARDINAL
ftr-334	1164	1	1655	CARDINAL
ftr-334	1164	2	bryan	PERSON
ftr-334	1164	3	126	CARDINAL
ftr-334	1164	4	1243	DATE
ftr-334	1164	5	mar. 8, 2010	DATE
ftr-334	1165	1	193	CARDINAL
ftr-334	1166	1	wagner	PERSON
ftr-334	1166	2	1325	CARDINAL
ftr-334	1166	3	1414	DATE
ftr-334	1167	1	568	CARDINAL
ftr-334	1168	1	12:7	CARDINAL
ftr-334	1168	2	irs	ORG
ftr-334	1169	1	epa	ORG
ftr-334	1170	1	wagner	PERSON
ftr-334	1171	1	wagner	PERSON
ftr-334	1172	1	' 95	DATE
ftr-334	1172	2	wagner	PERSON
ftr-334	1173	1	'96	DATE
ftr-334	1173	2	wagner	PERSON
ftr-334	1173	3	of).197 194	LAW
ftr-334	1174	1	1325	CARDINAL
ftr-334	1175	1	wagner	PERSON
ftr-334	1176	1	pete tridish & danielle	ORG
ftr-334	1176	2	fcc	ORG
ftr-334	1176	3	prometheus	PERSON
ftr-334	1176	4	feb. 12, 2006	DATE
ftr-334	1176	5	fcc	ORG
ftr-334	1176	6	troy a. paredes	PERSON
ftr-334	1176	7	81	CARDINAL
ftr-334	1178	1	417	CARDINAL
ftr-334	1178	2	449	CARDINAL
ftr-334	1178	3	2003	DATE
ftr-334	1179	1	195	CARDINAL
ftr-334	1179	2	wagner	ORG
ftr-334	1179	3	149	CARDINAL
ftr-334	1179	4	1414	CARDINAL
ftr-334	1180	1	196	CARDINAL
ftr-334	1181	1	1415	DATE
ftr-334	1182	1	197	CARDINAL
ftr-334	1183	1	wagner	PERSON
ftr-334	1184	1	irs	ORG
ftr-334	1185	1	wagner	PERSON
ftr-334	1185	2	al	ORG
ftr-334	1185	3	irs	ORG
ftr-334	1186	1	569	CARDINAL
ftr-334	1186	2	florida	GPE
ftr-334	1186	3	wagner	PERSON
ftr-334	1186	4	irs	ORG
ftr-334	1186	5	mcdonnell	ORG
ftr-334	1186	6	irs	ORG
ftr-334	1187	1	wagner	PERSON
ftr-334	1188	1	irs	ORG
ftr-334	1189	1	99	CARDINAL
ftr-334	1190	1	tas	ORG
ftr-334	1190	2	nina olson	PERSON
ftr-334	1191	1	congress	ORG
ftr-334	1191	2	irs	ORG
ftr-334	1192	1	the past few decades	DATE
ftr-334	1193	1	1	CARDINAL
ftr-334	1193	2	irs	ORG
ftr-334	1193	3	1970s,2 00 tas	QUANTITY
ftr-334	1193	4	irs	ORG
ftr-334	1194	1	2001	DATE
ftr-334	1194	2	nina olson	PERSON
ftr-334	1195	1	20	CARDINAL
ftr-334	1195	2	198	CARDINAL
ftr-334	1196	1	colin s. diver	PERSON
ftr-334	1196	2	95	CARDINAL
ftr-334	1197	1	l. rev	PERSON
ftr-334	1197	2	393	CARDINAL
ftr-334	1197	3	1981	DATE
ftr-334	1197	4	mark seidenfeld	PERSON
ftr-334	1197	5	87	CARDINAL
ftr-334	1197	6	cornell l. rev	PERSON
ftr-334	1197	7	486	CARDINAL
ftr-334	1197	8	2002	DATE
ftr-334	1198	1	199	CARDINAL
ftr-334	1199	1	bryan camp	PERSON
ftr-334	1199	2	126	CARDINAL
ftr-334	1199	3	1243	DATE
ftr-334	1199	4	mar. 8, 2010	DATE
ftr-334	1201	1	200	CARDINAL
ftr-334	1202	1	199	CARDINAL
ftr-334	1202	2	201	CARDINAL
ftr-334	1203	1	1976	DATE
ftr-334	1203	2	irs	ORG
ftr-334	1204	1	d.	NORP
ftr-334	1205	1	12:7	CARDINAL
ftr-334	1205	2	irs	ORG
ftr-334	1205	3	irs	ORG
ftr-334	1205	4	irs	ORG
ftr-334	1206	1	1979	DATE
ftr-334	1206	2	irs	ORG
ftr-334	1207	1	27	CARDINAL
ftr-334	1207	2	james w. quiggle	PERSON
ftr-334	1207	3	lipman redman	PERSON
ftr-334	1207	4	the internal revenue service	ORG
ftr-334	1207	5	6	CARDINAL
ftr-334	1207	6	6th	ORDINAL
ftr-334	1207	7	1984	DATE
ftr-334	1208	1	congress	ORG
ftr-334	1209	1	1988	DATE
ftr-334	1209	2	congress	ORG
ftr-334	1209	3	tao	PERSON
ftr-334	1209	4	irs	ORG
ftr-334	1210	1	1988	DATE
ftr-334	1211	1	100-647	CARDINAL
ftr-334	1211	2	102	CARDINAL
ftr-334	1213	1	tao	PERSON
ftr-334	1214	1	13.1.20.5	CARDINAL
ftr-334	1214	2	12-15-2007	CARDINAL
ftr-334	1215	1	202	CARDINAL
ftr-334	1216	1	1992	DATE
ftr-334	1218	1	deleg	PERSON
ftr-334	1219	1	239	CARDINAL
ftr-334	1219	2	jan. 1, 2004	DATE
ftr-334	1219	3	inquisitorial	ORG
ftr-334	1219	4	83	CARDINAL
ftr-334	1219	5	tabor2	PRODUCT
ftr-334	1220	1	1996	DATE
ftr-334	1220	2	2	CARDINAL
ftr-334	1221	1	2	CARDINAL
ftr-334	1223	1	104	CARDINAL
ftr-334	1224	1	1452	CARDINAL
ftr-334	1225	1	2	CARDINAL
ftr-334	1226	1	two	CARDINAL
ftr-334	1226	2	annual	DATE
ftr-334	1226	3	congress	ORG
ftr-334	1226	4	congress	ORG
ftr-334	1228	1	http://www.irs.gov/pub/irs-utl/evolution-of	NORP
ftr-334	1229	1	congress	ORG
ftr-334	1229	2	the national commission	ORG
ftr-334	1229	3	1996	DATE
ftr-334	1230	1	treasury	ORG
ftr-334	1230	2	1996	DATE
ftr-334	1231	1	203	CARDINAL
ftr-334	1232	1	american	NORP
ftr-334	1234	1	irs	ORG
ftr-334	1234	2	5	CARDINAL
ftr-334	1234	3	june 25, 1997	DATE
ftr-334	1235	1	irs	ORG
ftr-334	1236	1	48	DATE
ftr-334	1237	1	ten	CARDINAL
ftr-334	1238	1	49	DATE
ftr-334	1239	1	irs	ORG
ftr-334	1239	2	2012	DATE
ftr-334	1239	3	571	CARDINAL
ftr-334	1239	4	florida	GPE
ftr-334	1239	5	rra 98	ORG
ftr-334	1239	6	04	CARDINAL
ftr-334	1240	1	tas	ORG
ftr-334	1240	2	205changes	CARDINAL
ftr-334	1240	3	irs	ORG
ftr-334	1242	1	congress	ORG
ftr-334	1242	2	congress	ORG
ftr-334	1242	3	one	CARDINAL
ftr-334	1242	4	nta	ORG
ftr-334	1242	5	congress	ORG
ftr-334	1242	6	irs	ORG
ftr-334	1242	7	tas	ORG
ftr-334	1242	8	irs	ORG
ftr-334	1242	9	treasury	ORG
ftr-334	1243	1	irs	ORG
ftr-334	1244	1	irs	ORG
ftr-334	1246	1	204	CARDINAL
ftr-334	1246	2	2001	DATE
ftr-334	1246	3	annual	DATE
ftr-334	1246	4	congress	ORG
ftr-334	1246	5	2	CARDINAL
ftr-334	1247	1	2004	DATE
ftr-334	1250	1	108-311	CARDINAL
ftr-334	1250	2	118	CARDINAL
ftr-334	1251	1	1169	CARDINAL
ftr-334	1252	1	205	CARDINAL
ftr-334	1253	1	bsse-05-0611-037	ORG
ftr-334	1253	2	june 10, 2011	DATE
ftr-334	1253	3	lien	PERSON
ftr-334	1254	1	irs	ORG
ftr-334	1254	2	2010	DATE
ftr-334	1254	3	51-41	CARDINAL
ftr-334	1254	4	march 16, 2010	DATE
ftr-334	1254	5	olson	PERSON
ftr-334	1256	1	d.	NORP
ftr-334	1256	2	irs	ORG
ftr-334	1261	1	lien	PERSON
ftr-334	1262	1	12:7572	CARDINAL
ftr-334	1262	2	irs	ORG
ftr-334	1262	3	irs	ORG
ftr-334	1263	1	tas	ORG
ftr-334	1263	2	congress	ORG
ftr-334	1267	1	a.	PERSON
ftr-334	1267	2	congress	ORG
ftr-334	1267	3	irs	ORG
ftr-334	1268	1	irs	ORG
ftr-334	1269	1	one	CARDINAL
ftr-334	1269	2	tas	ORG
ftr-334	1269	3	the past decade	DATE
ftr-334	1269	4	nta	ORG
ftr-334	1270	1	congress	ORG
ftr-334	1270	2	irs	ORG
ftr-334	1270	3	tas	ORG
ftr-334	1270	4	irs	ORG
ftr-334	1271	1	three	CARDINAL
ftr-334	1272	1	first	ORDINAL
ftr-334	1272	2	congress	ORG
ftr-334	1272	3	nta	ORG
ftr-334	1273	1	second	ORDINAL
ftr-334	1273	2	tas	ORG
ftr-334	1273	3	congress	ORG
ftr-334	1273	4	irs	ORG
ftr-334	1273	5	tas	ORG
ftr-334	1273	6	irs	ORG
ftr-334	1274	1	third	ORDINAL
ftr-334	1274	2	congress	ORG
ftr-334	1274	3	irs	ORG
ftr-334	1274	4	section 7805(f	LAW
ftr-334	1275	1	section 7805(f	LAW
ftr-334	1276	1	206	CARDINAL
ftr-334	1277	1	tas	ORG
ftr-334	1277	2	irs	ORG
ftr-334	1277	3	irs	ORG
ftr-334	1278	1	tas	ORG
ftr-334	1279	1	irs	ORG
ftr-334	1279	2	2012	DATE
ftr-334	1279	3	573	CARDINAL
ftr-334	1279	4	florida	GPE
ftr-334	1280	1	07	DATE
ftr-334	1280	2	irs	ORG
ftr-334	1281	1	irs	ORG
ftr-334	1281	2	apa	PERSON
ftr-334	1281	3	section 7805(f	LAW
ftr-334	1281	4	irs	ORG
ftr-334	1281	5	the small business administration	ORG
ftr-334	1281	6	irs	ORG
ftr-334	1282	1	21	CARDINAL
ftr-334	1282	2	207	CARDINAL
ftr-334	1283	1	saltzman	ORG
ftr-334	1283	2	irs	ORG
ftr-334	1283	3	116	CARDINAL
ftr-334	1283	4	sec	ORG
ftr-334	1283	5	3.002	MONEY
ftr-334	1284	1	korb	PERSON
ftr-334	1284	2	four	CARDINAL
ftr-334	1284	3	27	CARDINAL
ftr-334	1284	4	324	CARDINAL
ftr-334	1284	5	208	CARDINAL
ftr-334	1285	1	hickman	PERSON
ftr-334	1285	2	26	CARDINAL
ftr-334	1285	3	treasury	ORG
ftr-334	1286	1	treasury	ORG
ftr-334	1286	2	supra	PERSON
ftr-334	1286	3	115	CARDINAL
ftr-334	1287	1	irs	ORG
ftr-334	1288	1	section 469	LAW
ftr-334	1288	2	1988-1	DATE
ftr-334	1288	3	191	CARDINAL
ftr-334	1288	4	205	CARDINAL
ftr-334	1288	5	apa	PERSON
ftr-334	1289	1	209	CARDINAL
ftr-334	1290	1	7805(f	DATE
ftr-334	1290	2	1	CARDINAL
ftr-334	1290	3	sba	GPE
ftr-334	1290	4	2	CARDINAL
ftr-334	1291	1	sba	GPE
ftr-334	1292	1	1988	DATE
ftr-334	1294	1	100-647	CARDINAL
ftr-334	1294	2	102	CARDINAL
ftr-334	1295	1	3342	CARDINAL
ftr-334	1296	1	210	CARDINAL
ftr-334	1298	1	5	CARDINAL
ftr-334	1299	1	603-04	CARDINAL
ftr-334	1300	1	apa	PERSON
ftr-334	1301	1	12:7574	CARDINAL
ftr-334	1301	2	irs	ORG
ftr-334	1301	3	congress	ORG
ftr-334	1302	1	section 7805	LAW
ftr-334	1302	2	irs	ORG
ftr-334	1302	3	nta	ORG
ftr-334	1302	4	irs	ORG
ftr-334	1302	5	irs	ORG
ftr-334	1303	1	counsel2 1	ORG
ftr-334	1303	2	nta	ORG
ftr-334	1303	3	tas	ORG
ftr-334	1303	4	irs	ORG
ftr-334	1303	5	irs	ORG
ftr-334	1304	1	congress	ORG
ftr-334	1305	1	nta	ORG
ftr-334	1305	2	nta	ORG
ftr-334	1305	3	irs	ORG
ftr-334	1306	1	section 7805(f	LAW
ftr-334	1307	1	211	CARDINAL
ftr-334	1308	1	s.	PERSON
ftr-334	1310	1	105-174	CARDINAL
ftr-334	1310	2	1998	DATE
ftr-334	1312	1	105	CARDINAL
ftr-334	1312	2	1998	DATE
ftr-334	1313	1	senate	ORG
ftr-334	1313	2	nta	ORG
ftr-334	1313	3	nta	ORG
ftr-334	1314	1	senate	ORG
ftr-334	1314	2	irs	ORG
ftr-334	1315	1	212	CARDINAL
ftr-334	1316	1	nta	ORG
ftr-334	1317	1	2011	DATE
ftr-334	1317	2	annual	DATE
ftr-334	1317	3	congress	ORG
ftr-334	1317	4	1_arclegislative%2orecommendations.pdf	CARDINAL
ftr-334	1317	5	577	CARDINAL
ftr-334	1317	6	213	CARDINAL
ftr-334	1318	1	nta	ORG
ftr-334	1320	1	appendix iii	PERSON
ftr-334	1320	2	4	DATE
ftr-334	1321	1	nta	ORG
ftr-334	1322	1	1.1.6.4	CARDINAL
ftr-334	1322	2	07-29-2005	DATE
ftr-334	1323	1	7811	DATE
ftr-334	1323	2	nta	ORG
ftr-334	1323	3	nta	ORG
ftr-334	1323	4	annual	DATE
ftr-334	1323	5	congress	ORG
ftr-334	1324	1	d.	NORP
ftr-334	1324	2	2012	DATE
ftr-334	1324	3	575	CARDINAL
ftr-334	1324	4	florida	GPE
ftr-334	1324	5	congress	ORG
ftr-334	1324	6	nta	ORG
ftr-334	1324	7	irs	ORG
ftr-334	1325	1	214	CARDINAL
ftr-334	1326	1	irs	ORG
ftr-334	1326	2	irs	ORG
ftr-334	1326	3	16	CARDINAL
ftr-334	1327	1	nta	ORG
ftr-334	1327	2	nta	ORG
ftr-334	1329	1	nta	ORG
ftr-334	1329	2	nta	ORG
ftr-334	1329	3	nta	ORG
ftr-334	1330	1	75-77	CARDINAL
ftr-334	1330	2	11	CARDINAL
ftr-334	1331	1	214	CARDINAL
ftr-334	1332	1	irs	ORG
ftr-334	1333	1	sec	ORG
ftr-334	1334	1	comm'n v. chenery corp.	ORG
ftr-334	1334	2	318	CARDINAL
ftr-334	1334	3	u.s.	GPE
ftr-334	1334	4	80	DATE
ftr-334	1334	5	87	DATE
ftr-334	1334	6	vehicle mfrs	PERSON
ftr-334	1335	1	mut	PERSON
ftr-334	1337	1	ins. co.	ORG
ftr-334	1337	2	463	CARDINAL
ftr-334	1337	3	50	CARDINAL
ftr-334	1337	4	1983	DATE
ftr-334	1338	1	irs	ORG
ftr-334	1339	1	215	CARDINAL
ftr-334	1340	1	treasury	ORG
ftr-334	1340	2	111-01	DATE
ftr-334	1342	1	the small business administration	ORG
ftr-334	1342	2	section 7805(f	LAW
ftr-334	1343	1	216	CARDINAL
ftr-334	1344	1	irs	ORG
ftr-334	1344	2	irs	ORG
ftr-334	1346	1	one	CARDINAL
ftr-334	1346	2	nta	ORG
ftr-334	1346	3	irs	ORG
ftr-334	1347	1	nta	ORG
ftr-334	1347	2	nta	ORG
ftr-334	1347	3	congress	ORG
ftr-334	1348	1	2 17	CARDINAL
ftr-334	1348	2	congress	ORG
ftr-334	1348	3	irs	ORG
ftr-334	1349	1	congress	ORG
ftr-334	1350	1	irs	ORG
ftr-334	1350	2	irs	ORG
ftr-334	1351	1	2	CARDINAL
ftr-334	1351	2	18	CARDINAL
ftr-334	1351	3	217	CARDINAL
ftr-334	1353	1	218	CARDINAL
ftr-334	1354	1	wagner	PERSON
ftr-334	1354	2	149	CARDINAL
ftr-334	1354	3	1349	CARDINAL
ftr-334	1354	4	epa	ORG
ftr-334	1355	1	irs	ORG
ftr-334	1355	2	one	CARDINAL
ftr-334	1356	1	one	CARDINAL
ftr-334	1356	2	irs	ORG
ftr-334	1358	1	2011	DATE
ftr-334	1358	2	irs	ORG
ftr-334	1358	3	irs	ORG
ftr-334	1359	1	irs	ORG
ftr-334	1360	1	5772012	DATE
ftr-334	1361	1	florida	GPE
ftr-334	1361	2	219	CARDINAL
ftr-334	1361	3	irs	ORG
ftr-334	1361	4	irs	ORG
ftr-334	1361	5	first	ORDINAL
ftr-334	1361	6	0	CARDINAL
ftr-334	1361	7	1998	DATE
ftr-334	1361	8	221	CARDINAL
ftr-334	1361	9	english	LANGUAGE
ftr-334	1361	10	congress	ORG
ftr-334	1362	1	danielle douglas	PERSON
ftr-334	1362	2	washington	GPE
ftr-334	1362	3	mar. 27, 2011	DATE
ftr-334	1363	1	219	CARDINAL
ftr-334	1364	1	45	CARDINAL
ftr-334	1365	1	1612	CARDINAL
ftr-334	1367	1	oregon	GPE
ftr-334	1367	2	services corp.	ORG
ftr-334	1367	3	608	CARDINAL
ftr-334	1367	4	1084	CARDINAL
ftr-334	1367	5	9th	ORDINAL
ftr-334	1367	6	2010	DATE
ftr-334	1369	1	220	CARDINAL
ftr-334	1371	1	2012	DATE
ftr-334	1372	1	2012	DATE
ftr-334	1372	2	irs	ORG
ftr-334	1372	3	3319	CARDINAL
ftr-334	1372	4	9-2011	DATE
ftr-334	1375	1	38	DATE
ftr-334	1378	1	39	DATE
ftr-334	1378	2	67	DATE
ftr-334	1379	1	31	CARDINAL
ftr-334	1379	2	usc	ORG
ftr-334	1379	3	2	CARDINAL
ftr-334	1379	4	230	CARDINAL
ftr-334	1379	5	220	CARDINAL
ftr-334	1379	6	2012	DATE
ftr-334	1379	7	supra	PERSON
ftr-334	1379	8	40	DATE
ftr-334	1380	1	benjamin cardozo	PERSON
ftr-334	1381	1	221	CARDINAL
ftr-334	1382	1	irs	ORG
ftr-334	1382	2	english	LANGUAGE
ftr-334	1382	3	second	ORDINAL
ftr-334	1385	1	up to 10 percent	PERCENT
ftr-334	1385	2	a given year	DATE
ftr-334	1387	1	at least 90 percent	PERCENT
ftr-334	1387	2	250 percent	PERCENT
ftr-334	1388	1	222	CARDINAL
ftr-334	1390	1	34	CARDINAL
ftr-334	1391	1	27 (2001	DATE
ftr-334	1392	1	keith fogg	PERSON
ftr-334	1392	2	irs	ORG
ftr-334	1393	1	irs	ORG
ftr-334	1393	2	224liabilities	CARDINAL
ftr-334	1394	1	irs	ORG
ftr-334	1394	2	irs	ORG
ftr-334	1394	3	25	CARDINAL
ftr-334	1394	4	irs	ORG
ftr-334	1395	1	22 6	CARDINAL
ftr-334	1395	2	2010	DATE
ftr-334	1395	3	sept. 25, 2010	DATE
ftr-334	1397	1	223	CARDINAL
ftr-334	1397	2	section 7526	LAW
ftr-334	1397	3	up to $100,000	MONEY
ftr-334	1398	1	1999	DATE
ftr-334	1398	2	thirty-four	CARDINAL
ftr-334	1399	1	2011	DATE
ftr-334	1399	2	165	CARDINAL
ftr-334	1400	1	220	CARDINAL
ftr-334	1400	2	10	CARDINAL
ftr-334	1401	1	224	CARDINAL
ftr-334	1402	1	156	CARDINAL
ftr-334	1402	2	all fifty	CARDINAL
ftr-334	1402	3	puerto rico	GPE
ftr-334	1402	4	eighteen	DATE
ftr-334	1402	5	fifty-two	CARDINAL
ftr-334	1402	6	eighty-six	CARDINAL
ftr-334	1404	1	225	CARDINAL
ftr-334	1405	1	leslie book	PERSON
ftr-334	1405	2	irs	ORG
ftr-334	1405	3	81	CARDINAL
ftr-334	1406	1	l. rev	PERSON
ftr-334	1406	2	351	CARDINAL
ftr-334	1406	3	358	CARDINAL
ftr-334	1406	4	irs	ORG
ftr-334	1408	1	414	CARDINAL
ftr-334	1409	1	janet spragens	PERSON
ftr-334	1409	2	nina e. olson	PERSON
ftr-334	1409	3	2000	CARDINAL
ftr-334	1409	4	tnt	ORG
ftr-334	1409	5	181	CARDINAL
ftr-334	1409	6	sept. 18	DATE
ftr-334	1409	7	1000	CARDINAL
ftr-334	1410	1	226	CARDINAL
ftr-334	1412	1	irs	ORG
ftr-334	1412	2	1998	DATE
ftr-334	1412	3	'98	DATE
ftr-334	1412	4	2003	DATE
ftr-334	1412	5	irs	ORG
ftr-334	1412	6	litc programs	ORG
ftr-334	1414	1	rra	ORG
ftr-334	1414	2	'98	DATE
ftr-334	1416	1	7803(c)(4	CARDINAL
ftr-334	1417	1	2012	DATE
ftr-334	1417	2	579	CARDINAL
ftr-334	1417	3	florida	GPE
ftr-334	1417	4	irs	ORG
ftr-334	1417	5	2 27	DATE
ftr-334	1417	6	the american bar association tax section	ORG
ftr-334	1417	7	22 8	CARDINAL
ftr-334	1417	8	229	CARDINAL
ftr-334	1419	1	irs	ORG
ftr-334	1419	2	23	CARDINAL
ftr-334	1419	3	227	CARDINAL
ftr-334	1420	1	leslie book	PERSON
ftr-334	1420	2	irs	ORG
ftr-334	1420	3	2003	DATE
ftr-334	1420	4	tnt	ORG
ftr-334	1420	5	35	CARDINAL
ftr-334	1420	6	feb. 13, 2003	DATE
ftr-334	1421	1	228	CARDINAL
ftr-334	1421	2	http://apps	ORG
ftr-334	1423	1	carlton m. smith	PERSON
ftr-334	1424	1	lantz	PERSON
ftr-334	1424	2	aba	PERSON
ftr-334	1426	1	2011	DATE
ftr-334	1427	1	229	CARDINAL
ftr-334	1429	1	quintin johnstone	PERSON
ftr-334	1429	2	20	CARDINAL
ftr-334	1429	3	cornell j.l. & pub	ORG
ftr-334	1430	1	571	CARDINAL
ftr-334	1430	2	575	CARDINAL
ftr-334	1430	3	2011	DATE
ftr-334	1430	4	two	CARDINAL
ftr-334	1430	5	boston bar association task force	ORG
ftr-334	1430	6	gideon	ORG
ftr-334	1430	7	massachusetts	GPE
ftr-334	1430	8	sept. 2008	DATE
ftr-334	1430	9	4	CARDINAL
ftr-334	1430	10	http://www.bostonbar.org/prs/nr 0809/gideonsnewtrumpet.pdf	ORG
ftr-334	1431	1	anthony doniger	PERSON
ftr-334	1431	2	51	CARDINAL
ftr-334	1431	3	b. b.j.	PERSON
ftr-334	1431	4	2	CARDINAL
ftr-334	1431	5	2	CARDINAL
ftr-334	1431	6	sept./oct	ORG
ftr-334	1431	7	2007	DATE
ftr-334	1431	8	gideon v. wainwright	PERSON
ftr-334	1431	9	372	CARDINAL
ftr-334	1431	10	335	CARDINAL
ftr-334	1431	11	344	CARDINAL
ftr-334	1431	12	1963	DATE
ftr-334	1436	1	alabama	GPE
ftr-334	1436	2	287	CARDINAL
ftr-334	1436	3	u.s. 45	DATE
ftr-334	1436	4	68	CARDINAL
ftr-334	1437	1	230	CARDINAL
ftr-334	1438	1	220	CARDINAL
ftr-334	1438	2	10	CARDINAL
ftr-334	1439	1	2003	DATE
ftr-334	1439	2	irs	ORG
ftr-334	1440	1	12:7	CARDINAL
ftr-334	1440	2	irs	ORG
ftr-334	1441	1	tas	ORG
ftr-334	1441	2	2 3 3	DATE
ftr-334	1442	1	w&i	ORG
ftr-334	1444	1	231	CARDINAL
ftr-334	1446	1	bryan t. camp	PERSON
ftr-334	1446	2	29	CARDINAL
ftr-334	1446	3	227	CARDINAL
ftr-334	1446	4	269	CARDINAL
ftr-334	1446	5	2009	DATE
ftr-334	1446	6	villanova	ORG
ftr-334	1446	7	keith fogg	PERSON
ftr-334	1446	8	6672	DATE
ftr-334	1447	1	232	CARDINAL
ftr-334	1448	1	2011	DATE
ftr-334	1448	2	irs	ORG
ftr-334	1449	1	the form 8857	DATE
ftr-334	1450	1	233	CARDINAL
ftr-334	1451	1	2012	DATE
ftr-334	1453	1	220	CARDINAL
ftr-334	1453	2	67	CARDINAL
ftr-334	1454	1	congress	ORG
ftr-334	1454	2	annual	DATE
ftr-334	1455	1	60	CARDINAL
ftr-334	1455	2	274	CARDINAL
ftr-334	1456	1	janet spragens & nancy	ORG
ftr-334	1456	2	irs	ORG
ftr-334	1456	3	107	CARDINAL
ftr-334	1456	4	140	CARDINAL
ftr-334	1456	5	jun, 13, 2005	DATE
ftr-334	1456	6	98	CARDINAL
ftr-334	1457	1	nancy s. abramowitz	PERSON
ftr-334	1457	2	irs	ORG
ftr-334	1457	3	56	CARDINAL
ftr-334	1458	1	u. l. rev	PERSON
ftr-334	1458	2	1127	CARDINAL
ftr-334	1458	3	1133	DATE
ftr-334	1458	4	2007	DATE
ftr-334	1460	1	234	CARDINAL
ftr-334	1461	1	220	CARDINAL
ftr-334	1461	2	67	CARDINAL
ftr-334	1462	1	treasury	ORG
ftr-334	1463	1	2012	DATE
ftr-334	1463	2	581	CARDINAL
ftr-334	1463	3	florida	GPE
ftr-334	1463	4	congress	ORG
ftr-334	1463	5	irs	ORG
ftr-334	1464	1	congress	ORG
ftr-334	1464	2	section 7526(b)(1)(a	LAW
ftr-334	1464	3	english	LANGUAGE
ftr-334	1464	4	second	ORDINAL
ftr-334	1465	1	23 5	CARDINAL
ftr-334	1465	2	annual	DATE
ftr-334	1466	1	congress	ORG
ftr-334	1466	2	2007	DATE
ftr-334	1466	3	2012	DATE
ftr-334	1467	1	233	CARDINAL
ftr-334	1467	2	1133	CARDINAL
ftr-334	1469	1	1130	CARDINAL
ftr-334	1470	1	235	CARDINAL
ftr-334	1470	2	1.r.c	CARDINAL
ftr-334	1471	1	7526(b)(1)(b	CARDINAL
ftr-334	1472	1	at least 90 percent	PERCENT
ftr-334	1472	2	250 percent	PERCENT
ftr-334	1472	3	section 7463	DATE
ftr-334	1472	4	treasury	ORG
ftr-334	1474	1	4	CARDINAL
ftr-334	1475	1	english	LANGUAGE
ftr-334	1475	2	second	ORDINAL
ftr-334	1478	1	treasury	ORG
ftr-334	1479	1	section 7526	LAW
ftr-334	1480	1	irs	ORG
ftr-334	1480	2	congress	ORG
ftr-334	1480	3	irs	ORG
ftr-334	1481	1	vi	PERSON
ftr-334	1481	2	2011	DATE
ftr-334	1481	3	annual	DATE
ftr-334	1481	4	congress	ORG
ftr-334	1481	5	irs	ORG
ftr-334	1481	6	nta	ORG
ftr-334	1481	7	irs	ORG
ftr-334	1482	1	2011	DATE
ftr-334	1482	2	nta	ORG
ftr-334	1482	3	nta.2	ORG
ftr-334	1482	4	nta	ORG
ftr-334	1482	5	irs	ORG
ftr-334	1482	6	one	CARDINAL
ftr-334	1482	7	americans	NORP
ftr-334	1483	1	congress	ORG
ftr-334	1483	2	irs	ORG
ftr-334	1483	3	the last twenty years	DATE
ftr-334	1484	1	american	NORP
ftr-334	1485	1	irs	ORG
ftr-334	1485	2	apa	PERSON
ftr-334	1487	1	236	CARDINAL
ftr-334	1488	1	congress	ORG
ftr-334	1488	2	tas	ORG
ftr-334	1488	3	irs	ORG
ftr-334	1489	1	237	CARDINAL
ftr-334	1490	1	legis	GPE
ftr-334	1490	2	lative	GPE
ftr-334	1491	1	2011	DATE
ftr-334	1491	2	nta	ORG
ftr-334	1492	1	2012	DATE
ftr-334	1492	2	583	CARDINAL
ftr-334	1492	3	florida	GPE
ftr-334	1492	4	irs	ORG
ftr-334	1494	1	irs	ORG
ftr-334	1495	1	americans	NORP
ftr-334	1496	1	irs	ORG
ftr-334	1497	1	irs	ORG
ftr-334	1498	1	irs	ORG
ftr-334	1499	1	irs	ORG
ftr-334	1500	1	irs	ORG
ftr-334	1500	2	irs	ORG
ftr-334	1500	3	congress	ORG
ftr-334	1500	4	americans	NORP
ftr-334	1501	1	two-year	DATE
ftr-334	1502	1	about thirty	CARDINAL
ftr-334	1502	2	irs	ORG
ftr-334	1502	3	irs	ORG
ftr-334	1502	4	irs	ORG
ftr-334	1503	1	july of 2011	DATE
ftr-334	1503	2	irs	ORG
ftr-334	1503	3	two-year	DATE
ftr-334	1503	4	applied.23 8	LAW
ftr-334	1504	1	irs	ORG
ftr-334	1506	1	238	CARDINAL
ftr-334	1507	1	2011-70, 2011-32	DATE
ftr-334	1507	2	135	CARDINAL
ftr-334	1507	3	ir2011-80	ORG
ftr-334	1507	4	jul. 25, 2011	DATE
ftr-334	1508	1	584	CARDINAL
ftr-334	1509	1	2	CARDINAL
ftr-334	1509	2	7	CARDINAL
ftr-334	1509	3	irs	ORG
ftr-334	1509	4	congress	ORG
ftr-334	1510	1	irs	ORG
ftr-334	1510	2	irs	ORG
ftr-334	1511	1	nta	ORG
ftr-334	1511	2	irs	ORG
ftr-334	1512	1	congress	ORG
ftr-334	1512	2	irs	ORG
ftr-334	1512	3	congress	ORG
ftr-334	1513	1	irs	ORG
ftr-334	1514	1	239	CARDINAL
ftr-334	1515	1	nina olson	PERSON
ftr-334	1515	2	irs	ORG
ftr-334	1515	3	2011	DATE
ftr-334	1515	4	4143-26	CARDINAL
ftr-334	1515	5	jul. 25, 2011	DATE
ftr-334	1516	1	2012	DATE
ftr-334	1516	2	585	CARDINAL
ftr-334	1516	3	florida	GPE
ftr-334	1516	4	12	CARDINAL
ftr-334	1516	5	2012	DATE
ftr-334	1516	6	7 the 2011	DATE
ftr-334	1516	7	first	ORDINAL
ftr-334	1516	8	5.000	MONEY
ftr-334	1516	9	michael a. behrens university	PERSON
ftr-334	1516	10	california	GPE
ftr-334	1516	11	los angeles	GPE
ftr-334	1517	1	steven bank	ORG
ftr-334	1517	2	second	ORDINAL
ftr-334	1517	3	2,500	MONEY
ftr-334	1517	4	jacob dean university of cincinnati college of law	ORG
ftr-334	1518	1	stephanie hunter mcmahon	PERSON
ftr-334	1518	2	second	ORDINAL
ftr-334	1518	3	2,500	MONEY
ftr-334	1518	4	stas getmanenko southern methodist university	ORG
ftr-334	1519	1	christopher hanna	PERSON
ftr-334	1520	1	tessa davis	PERSON
ftr-334	1520	2	florida state university college of law repoducing	ORG
ftr-334	1521	1	curtis bridgeman jacob goldin yale	PERSON
ftr-334	1522	1	587	CARDINAL