id	sid	eid	entity	type
ftr-336	1	1	florida	GPE
ftr-336	1	2	12	CARDINAL
ftr-336	1	3	2012	DATE
ftr-336	1	4	8 629	CARDINAL
ftr-336	1	5	congress	ORG
ftr-336	2	1	stephanie hunter mcmahon∗	ORG
ftr-336	3	1	irs	ORG
ftr-336	4	1	congress	ORG
ftr-336	4	2	irs	ORG
ftr-336	4	3	1998	DATE
ftr-336	6	1	congress	ORG
ftr-336	7	1	first	ORDINAL
ftr-336	7	2	congress	ORG
ftr-336	7	3	1998	DATE
ftr-336	8	1	444	CARDINAL
ftr-336	9	1	congress	ORG
ftr-336	9	2	congress	ORG
ftr-336	10	1	i. introduction	PERSON
ftr-336	10	2	630 ii	QUANTITY
ftr-336	11	1	635	CARDINAL
ftr-336	11	2	636	CARDINAL
ftr-336	11	3	639 iii	QUANTITY
ftr-336	12	1	645 ∗	CARDINAL
ftr-336	12	2	university of cincinnati college of law	ORG
ftr-336	13	1	2011	DATE
ftr-336	13	2	2011	DATE
ftr-336	13	3	2011	DATE
ftr-336	13	4	the university of cincinnati	ORG
ftr-336	13	5	chris bryant	PERSON
ftr-336	13	6	paul caron	PERSON
ftr-336	13	7	kristin kalsem	PERSON
ftr-336	13	8	francine lippman	PERSON
ftr-336	13	9	susie morse	PERSON
ftr-336	13	10	michael solimine	PERSON
ftr-336	13	11	dorothy brown	PERSON
ftr-336	13	12	margaret	PERSON
ftr-336	13	13	carl smith	PERSON
ftr-336	14	1	630	CARDINAL
ftr-336	14	2	[vol.12:8 a. mechanics of	ORG
ftr-336	15	1	647 1	CARDINAL
ftr-336	15	2	648 2	CARDINAL
ftr-336	16	1	654 3	CARDINAL
ftr-336	16	2	660	CARDINAL
ftr-336	16	3	661 1	CARDINAL
ftr-336	17	1	661 2	CARDINAL
ftr-336	17	2	663 3	DATE
ftr-336	17	3	665 4	CARDINAL
ftr-336	18	1	668	CARDINAL
ftr-336	18	2	669 1	CARDINAL
ftr-336	18	3	669	CARDINAL
ftr-336	18	4	669	CARDINAL
ftr-336	18	5	673	CARDINAL
ftr-336	19	1	679 2	CARDINAL
ftr-336	19	2	685	CARDINAL
ftr-336	19	3	685	CARDINAL
ftr-336	20	1	689 3	CARDINAL
ftr-336	20	2	692	CARDINAL
ftr-336	20	3	d.	NORP
ftr-336	20	4	693 1	CARDINAL
ftr-336	21	1	693 2	CARDINAL
ftr-336	22	1	698 3	CARDINAL
ftr-336	22	2	702 4	CARDINAL
ftr-336	23	1	704	CARDINAL
ftr-336	24	1	705	CARDINAL
ftr-336	24	2	i. introduction	PERSON
ftr-336	24	3	kathleen sullivan	PERSON
ftr-336	24	4	joseph alioto	PERSON
ftr-336	24	5	1978	DATE
ftr-336	24	6	the new england patriots	ORG
ftr-336	24	7	eight years	DATE
ftr-336	24	8	san	GPE
ftr-336	24	9	joseph	PERSON
ftr-336	24	10	1998	DATE
ftr-336	25	1	kathleen	PERSON
ftr-336	25	2	joseph	PERSON
ftr-336	25	3	irs	ORG
ftr-336	25	4	kathleen	PERSON
ftr-336	25	5	each year	DATE
ftr-336	25	6	joseph	PERSON
ftr-336	25	7	1	CARDINAL
ftr-336	25	8	alioto v. commissioner	PERSON
ftr-336	25	9	96	CARDINAL
ftr-336	26	1	cch	PERSON
ftr-336	26	2	63	DATE
ftr-336	26	3	64	DATE
ftr-336	27	1	¶ 2008185	DATE
ftr-336	27	2	986	CARDINAL
ftr-336	28	1	2	CARDINAL
ftr-336	28	2	d.	NORP
ftr-336	28	3	96	CARDINAL
ftr-336	29	1	cch	PERSON
ftr-336	29	2	65	CARDINAL
ftr-336	30	1	¶ 2008-185	DATE
ftr-336	30	2	985–87	CARDINAL
ftr-336	31	1	3	CARDINAL
ftr-336	32	1	d.	NORP
ftr-336	32	2	96	CARDINAL
ftr-336	33	1	cch	PERSON
ftr-336	33	2	63	DATE
ftr-336	33	3	64	DATE
ftr-336	34	1	¶ 2008-185	DATE
ftr-336	34	2	986	CARDINAL
ftr-336	35	1	2012	DATE
ftr-336	35	2	631	CARDINAL
ftr-336	35	3	joseph	PERSON
ftr-336	35	4	kathleen	PERSON
ftr-336	35	5	twenty years	DATE
ftr-336	36	1	the next decade	DATE
ftr-336	36	2	kathleen	PERSON
ftr-336	36	3	1,985,511.6	MONEY
ftr-336	36	4	irs	ORG
ftr-336	36	5	kathleen	PERSON
ftr-336	37	1	irs	ORG
ftr-336	38	1	one	CARDINAL
ftr-336	39	1	congress	ORG
ftr-336	39	2	section 6015	DATE
ftr-336	39	3	kathleen relief.8	PERSON
ftr-336	39	4	congress	ORG
ftr-336	40	1	irs	ORG
ftr-336	40	2	kathleen	PERSON
ftr-336	40	3	4	CARDINAL
ftr-336	41	1	joseph	PERSON
ftr-336	41	2	irs	ORG
ftr-336	42	1	alioto v. commissioner	PERSON
ftr-336	42	2	40	CARDINAL
ftr-336	43	1	1147	DATE
ftr-336	44	1	80,360	CARDINAL
ftr-336	45	1	1978	DATE
ftr-336	46	1	alioto	PERSON
ftr-336	46	2	67	CARDINAL
ftr-336	47	1	2133	DATE
ftr-336	48	1	¶ 1994-051	DATE
ftr-336	48	2	94–235	CARDINAL
ftr-336	49	1	irs	ORG
ftr-336	49	2	1993	DATE
ftr-336	49	3	1994	DATE
ftr-336	49	4	joseph	PERSON
ftr-336	50	1	kathleen	PERSON
ftr-336	50	2	1989, 1990	DATE
ftr-336	50	3	1991	DATE
ftr-336	50	4	3013	CARDINAL
ftr-336	51	1	alioto	ORG
ftr-336	51	2	96	CARDINAL
ftr-336	52	1	cch	PERSON
ftr-336	52	2	63	DATE
ftr-336	52	3	66	DATE
ftr-336	53	1	¶ 2008-185	DATE
ftr-336	53	2	990	CARDINAL
ftr-336	54	1	5	CARDINAL
ftr-336	54	2	dec. 1996	DATE
ftr-336	54	3	$2 million	MONEY
ftr-336	54	4	kathleen	PERSON
ftr-336	54	5	$16 million	MONEY
ftr-336	55	1	alioto	ORG
ftr-336	55	2	96	CARDINAL
ftr-336	56	1	cch	PERSON
ftr-336	56	2	63	DATE
ftr-336	56	3	65	DATE
ftr-336	57	1	¶ 208185	DATE
ftr-336	57	2	987	CARDINAL
ftr-336	58	1	6	CARDINAL
ftr-336	59	1	d.	NORP
ftr-336	59	2	96	CARDINAL
ftr-336	60	1	cch	PERSON
ftr-336	60	2	63	DATE
ftr-336	60	3	64	DATE
ftr-336	61	1	¶ 2008-185	DATE
ftr-336	61	2	986	CARDINAL
ftr-336	63	1	6013(d)(3	CARDINAL
ftr-336	64	1	8	CARDINAL
ftr-336	65	1	6015	DATE
ftr-336	65	2	alioto	ORG
ftr-336	65	3	96	CARDINAL
ftr-336	66	1	cch	PERSON
ftr-336	66	2	63	DATE
ftr-336	66	3	71	DATE
ftr-336	67	1	997	DATE
ftr-336	68	1	9	CARDINAL
ftr-336	70	1	irs	ORG
ftr-336	71	1	proc	PERSON
ftr-336	72	1	2003-61	DATE
ftr-336	72	2	2003-2	DATE
ftr-336	73	1	296	CARDINAL
ftr-336	73	2	proc	PERSON
ftr-336	74	1	2000-15	DATE
ftr-336	74	2	447	CARDINAL
ftr-336	75	1	irs	ORG
ftr-336	75	2	section 6015(f	LAW
ftr-336	76	1	2012-8, 2012-4	DATE
ftr-336	77	1	309	CARDINAL
ftr-336	78	1	irs	ORG
ftr-336	78	2	2003-61.carl	CARDINAL
ftr-336	79	1	carlton m. smith	PERSON
ftr-336	79	2	131	CARDINAL
ftr-336	79	3	1165	CARDINAL
ftr-336	79	4	2011	DATE
ftr-336	80	1	632	CARDINAL
ftr-336	80	2	kathleen	PERSON
ftr-336	81	1	the years	DATE
ftr-336	81	2	alioto	PERSON
ftr-336	82	1	”11	ORG
ftr-336	82	2	joseph	PERSON
ftr-336	83	1	congress	ORG
ftr-336	83	2	kathleen	PERSON
ftr-336	83	3	1998.12	CARDINAL
ftr-336	83	4	that year	DATE
ftr-336	83	5	95 percent	PERCENT
ftr-336	83	6	approximately 49 million	CARDINAL
ftr-336	83	7	1.25 million	CARDINAL
ftr-336	83	8	1.25 million	CARDINAL
ftr-336	84	1	1998	DATE
ftr-336	84	2	senate	ORG
ftr-336	84	3	section 6015	LAW
ftr-336	84	4	50,000	CARDINAL
ftr-336	84	5	35,000	CARDINAL
ftr-336	84	6	congress	ORG
ftr-336	84	7	first	ORDINAL
ftr-336	84	8	1998	DATE
ftr-336	84	9	three	CARDINAL
ftr-336	85	1	two	CARDINAL
ftr-336	86	1	first	ORDINAL
ftr-336	86	2	one	CARDINAL
ftr-336	86	3	ten	CARDINAL
ftr-336	86	4	irs	ORG
ftr-336	89	1	irs	ORG
ftr-336	90	1	10	CARDINAL
ftr-336	91	1	alioto	ORG
ftr-336	91	2	96	CARDINAL
ftr-336	92	1	cch	PERSON
ftr-336	92	2	63	DATE
ftr-336	92	3	64	DATE
ftr-336	93	1	¶ 2008-185	DATE
ftr-336	93	2	986	CARDINAL
ftr-336	94	1	11	CARDINAL
ftr-336	95	1	96	CARDINAL
ftr-336	95	2	cch	PERSON
ftr-336	95	3	63	DATE
ftr-336	95	4	70	DATE
ftr-336	96	1	¶ 2008-185	DATE
ftr-336	96	2	995	CARDINAL
ftr-336	96	3	12	CARDINAL
ftr-336	97	1	1998	DATE
ftr-336	99	1	105	CARDINAL
ftr-336	99	2	112	CARDINAL
ftr-336	100	1	685	CARDINAL
ftr-336	100	2	734-40	CARDINAL
ftr-336	100	3	1998	DATE
ftr-336	101	1	13	CARDINAL
ftr-336	102	1	treasury	ORG
ftr-336	102	2	congress	ORG
ftr-336	102	3	1998	DATE
ftr-336	102	4	9	CARDINAL
ftr-336	104	1	14	CARDINAL
ftr-336	105	1	21	CARDINAL
ftr-336	106	1	15	CARDINAL
ftr-336	106	2	144	CARDINAL
ftr-336	107	1	4474	DATE
ftr-336	107	2	1998	DATE
ftr-336	107	3	u.s.	GPE
ftr-336	107	4	general accounting office	ORG
ftr-336	107	5	gao/t-ggd-98-72	ORG
ftr-336	107	6	hereinafter gao	PERSON
ftr-336	108	1	16	CARDINAL
ftr-336	109	1	supra part ii	PERSON
ftr-336	109	2	2012	DATE
ftr-336	109	3	633	CARDINAL
ftr-336	109	4	recent years.17	DATE
ftr-336	111	1	congress	ORG
ftr-336	111	2	17	CARDINAL
ftr-336	112	1	2010	DATE
ftr-336	112	2	annual	DATE
ftr-336	112	3	congress	ORG
ftr-336	112	4	414	CARDINAL
ftr-336	112	5	2011	DATE
ftr-336	113	1	2010	DATE
ftr-336	113	2	annual	DATE
ftr-336	115	1	michael j. bommarito ii et al.	PERSON
ftr-336	115	2	u.s.	GPE
ftr-336	115	3	30	CARDINAL
ftr-336	116	1	523	CARDINAL
ftr-336	116	2	2011	DATE
ftr-336	117	1	assaf likhovski	PERSON
ftr-336	117	2	25	CARDINAL
ftr-336	117	3	cardozo l. rev	PERSON
ftr-336	117	4	953	CARDINAL
ftr-336	117	5	971–72	CARDINAL
ftr-336	117	6	2004	DATE
ftr-336	117	7	daniel m. schneider	PERSON
ftr-336	117	8	31	CARDINAL
ftr-336	117	9	n.m. l. rev	PERSON
ftr-336	117	10	325	CARDINAL
ftr-336	117	11	325	CARDINAL
ftr-336	117	12	2001	DATE
ftr-336	117	13	leandra lederman	PERSON
ftr-336	117	14	49	CARDINAL
ftr-336	117	15	w. l. rev	PERSON
ftr-336	117	16	315	CARDINAL
ftr-336	117	17	1999	DATE
ftr-336	117	18	michael a. livingston	PERSON
ftr-336	117	19	83	CARDINAL
ftr-336	117	20	cornell l. rev	PERSON
ftr-336	117	21	365	CARDINAL
ftr-336	117	22	368	CARDINAL
ftr-336	117	23	1998	DATE
ftr-336	117	24	nancy staudt	PERSON
ftr-336	117	25	13	CARDINAL
ftr-336	118	1	u. j.l. &	ORG
ftr-336	118	2	1	CARDINAL
ftr-336	118	3	2 n.8	QUANTITY
ftr-336	118	4	1993 to 2002	DATE
ftr-336	119	1	18	CARDINAL
ftr-336	120	1	thomas w. merrill	PERSON
ftr-336	120	2	52	CARDINAL
ftr-336	121	1	l. rev	PERSON
ftr-336	121	2	1	CARDINAL
ftr-336	121	3	32–33	CARDINAL
ftr-336	121	4	1985	DATE
ftr-336	121	5	martin redish & theodore chung	PERSON
ftr-336	121	6	68	CARDINAL
ftr-336	121	7	l. rev	PERSON
ftr-336	121	8	803	CARDINAL
ftr-336	121	9	1994	DATE
ftr-336	121	10	daniel rodriguez & barry	ORG
ftr-336	121	11	1964	DATE
ftr-336	121	12	151	CARDINAL
ftr-336	121	13	l. rev	PERSON
ftr-336	121	14	1417	CARDINAL
ftr-336	121	15	2003	DATE
ftr-336	122	1	17	CARDINAL
ftr-336	122	2	nancy staudt	PERSON
ftr-336	122	3	al.	GPE
ftr-336	122	4	38	CARDINAL
ftr-336	123	1	l.a. l. rev	PERSON
ftr-336	123	2	1909, 1911 (2004	DATE
ftr-336	123	3	schneider	PERSON
ftr-336	123	4	17	CARDINAL
ftr-336	123	5	17	CARDINAL
ftr-336	124	1	john coverdale	PERSON
ftr-336	124	2	71	CARDINAL
ftr-336	124	3	l. rev	PERSON
ftr-336	124	4	1501 (1997	DATE
ftr-336	124	5	michael a. livingston	PERSON
ftr-336	124	6	51	CARDINAL
ftr-336	124	7	677	CARDINAL
ftr-336	124	8	1996	DATE
ftr-336	124	9	deborah geier	PERSON
ftr-336	124	10	2	CARDINAL
ftr-336	124	11	fla	GPE
ftr-336	125	1	492	CARDINAL
ftr-336	125	2	1995	DATE
ftr-336	126	1	michael a. livingston	PERSON
ftr-336	126	2	congress	ORG
ftr-336	126	3	69 tex	QUANTITY
ftr-336	126	4	l. rev	PERSON
ftr-336	126	5	819	CARDINAL
ftr-336	126	6	1991	DATE
ftr-336	126	7	lawrence zelenack	PERSON
ftr-336	126	8	64	CARDINAL
ftr-336	126	9	l. rev	PERSON
ftr-336	127	1	623	CARDINAL
ftr-336	127	2	1986	DATE
ftr-336	128	1	634	CARDINAL
ftr-336	129	1	second	ORDINAL
ftr-336	129	2	one	CARDINAL
ftr-336	129	3	one	CARDINAL
ftr-336	129	4	three section 6015	DATE
ftr-336	129	5	january 2012.21	DATE
ftr-336	129	6	19	CARDINAL
ftr-336	130	1	lawrence solan	PERSON
ftr-336	130	2	93	CARDINAL
ftr-336	130	3	geo	PRODUCT
ftr-336	131	1	l.j	ORG
ftr-336	131	2	427	CARDINAL
ftr-336	131	3	2007	DATE
ftr-336	131	4	daniel rodriguez & barry	ORG
ftr-336	131	5	101	CARDINAL
ftr-336	131	6	l. rev	PERSON
ftr-336	131	7	1207	DATE
ftr-336	131	8	2007	DATE
ftr-336	131	9	william buzbee	PERSON
ftr-336	131	10	one	CARDINAL
ftr-336	131	11	149	CARDINAL
ftr-336	131	12	l. rev	PERSON
ftr-336	131	13	171	CARDINAL
ftr-336	131	14	kenneth shepsle	PERSON
ftr-336	131	15	congress	ORG
ftr-336	131	16	12	CARDINAL
ftr-336	131	17	int’l	PRODUCT
ftr-336	131	18	l. & econ	ORG
ftr-336	132	1	239	CARDINAL
ftr-336	132	2	1992	DATE
ftr-336	133	1	steven dean & lawrence solan	ORG
ftr-336	133	2	26 va	GPE
ftr-336	133	3	879	CARDINAL
ftr-336	133	4	903	CARDINAL
ftr-336	133	5	2007	DATE
ftr-336	133	6	deborah grier	PERSON
ftr-336	133	7	18	CARDINAL
ftr-336	133	8	503–04	CARDINAL
ftr-336	133	9	michael livingston	PERSON
ftr-336	133	10	congress	ORG
ftr-336	133	11	69 tex	QUANTITY
ftr-336	133	12	l. rev	PERSON
ftr-336	133	13	819	CARDINAL
ftr-336	133	14	1991	DATE
ftr-336	134	1	20	CARDINAL
ftr-336	135	1	1998	DATE
ftr-336	135	2	j. abraham	PERSON
ftr-336	135	3	2	CARDINAL
ftr-336	135	4	charleston l. rev	PERSON
ftr-336	136	1	751	CARDINAL
ftr-336	136	2	2008	DATE
ftr-336	137	1	m. megan kerns	PERSON
ftr-336	137	2	58	CARDINAL
ftr-336	137	3	hastings l. j. 1123	PERSON
ftr-336	137	4	2007	DATE
ftr-336	138	1	hereinafter kerns	PERSON
ftr-336	138	2	richard beck	PERSON
ftr-336	138	3	51	CARDINAL
ftr-336	138	4	l. rev	PERSON
ftr-336	138	5	928	CARDINAL
ftr-336	138	6	932	CARDINAL
ftr-336	138	7	2006	DATE
ftr-336	139	1	adrianne hodgkins	PERSON
ftr-336	139	2	second	ORDINAL
ftr-336	139	3	irs	ORG
ftr-336	139	4	section 66	LAW
ftr-336	139	5	65 la	QUANTITY
ftr-336	139	6	l. rev	PERSON
ftr-336	139	7	1167 (2005	DATE
ftr-336	139	8	49	CARDINAL
ftr-336	140	1	l. rev	PERSON
ftr-336	140	2	261	CARDINAL
ftr-336	140	3	2004	DATE
ftr-336	140	4	svetlana g. attestatova	PERSON
ftr-336	140	5	78	CARDINAL
ftr-336	141	1	l. rev	PERSON
ftr-336	141	2	831	CARDINAL
ftr-336	141	3	2003	DATE
ftr-336	142	1	irs	ORG
ftr-336	142	2	1998	DATE
ftr-336	143	1	60	CARDINAL
ftr-336	143	2	ohio	GPE
ftr-336	143	3	l. j. 2045	PERSON
ftr-336	143	4	1999	DATE
ftr-336	143	5	amy c. christian	PERSON
ftr-336	143	6	66	CARDINAL
ftr-336	144	1	l. rev	PERSON
ftr-336	144	2	535	CARDINAL
ftr-336	144	3	535	CARDINAL
ftr-336	144	4	1998	DATE
ftr-336	145	1	christian	NORP
ftr-336	146	1	one	CARDINAL
ftr-336	147	1	robert b. nadler	PERSON
ftr-336	147	2	section 6015	LAW
ftr-336	147	3	2011	DATE
ftr-336	148	1	hereinafter nadler	PERSON
ftr-336	149	1	21	CARDINAL
ftr-336	150	1	christian	NORP
ftr-336	150	2	20	CARDINAL
ftr-336	150	3	536	CARDINAL
ftr-336	150	4	beck	ORG
ftr-336	150	5	20	CARDINAL
ftr-336	150	6	931	CARDINAL
ftr-336	150	7	steve johnson	PERSON
ftr-336	150	8	congress	ORG
ftr-336	150	9	1998	DATE
ftr-336	150	10	1998	DATE
ftr-336	150	11	51	CARDINAL
ftr-336	150	12	kan	ORG
ftr-336	151	1	l. rev	PERSON
ftr-336	151	2	1013	CARDINAL
ftr-336	151	3	1058	DATE
ftr-336	151	4	2003	DATE
ftr-336	152	1	2012	DATE
ftr-336	152	2	635	CARDINAL
ftr-336	154	1	congress	ORG
ftr-336	155	1	444	CARDINAL
ftr-336	155	2	between july 22, 1998	DATE
ftr-336	155	3	april 15, 2011	DATE
ftr-336	156	1	congress	ORG
ftr-336	159	1	second	ORDINAL
ftr-336	159	2	two	CARDINAL
ftr-336	160	1	first	ORDINAL
ftr-336	160	2	1998	DATE
ftr-336	160	3	second	ORDINAL
ftr-336	160	4	one	CARDINAL
ftr-336	161	1	congress	ORG
ftr-336	165	1	22	CARDINAL
ftr-336	166	1	6011(a	CARDINAL
ftr-336	167	1	23	CARDINAL
ftr-336	171	1	1(d	CARDINAL
ftr-336	172	1	24	CARDINAL
ftr-336	173	1	1.6013-1(a)(2	CARDINAL
ftr-336	174	1	25	CARDINAL
ftr-336	175	1	malkin v. united states	PERSON
ftr-336	175	2	3	CARDINAL
ftr-336	176	1	493	CARDINAL
ftr-336	176	2	1998	DATE
ftr-336	176	3	44	CARDINAL
ftr-336	176	4	t.c.	PERSON
ftr-336	177	1	1145	CARDINAL
ftr-336	177	2	1982	DATE
ftr-336	177	3	campbell v. commissioner	ORG
ftr-336	177	4	56	CARDINAL
ftr-336	177	5	1 (	CARDINAL
ftr-336	177	6	1971	DATE
ftr-336	178	1	636	CARDINAL
ftr-336	179	1	irs	ORG
ftr-336	180	1	only one	CARDINAL
ftr-336	180	2	only one	CARDINAL
ftr-336	182	1	the treasury department	ORG
ftr-336	182	2	1923	DATE
ftr-336	182	3	one	CARDINAL
ftr-336	182	4	two	CARDINAL
ftr-336	182	5	two	CARDINAL
ftr-336	182	6	one	CARDINAL
ftr-336	183	1	1935	DATE
ftr-336	183	2	cole	PRODUCT
ftr-336	183	3	ninth	ORDINAL
ftr-336	183	4	cole	PRODUCT
ftr-336	183	5	congress	ORG
ftr-336	183	6	congress	ORG
ftr-336	183	7	1938.30	CARDINAL
ftr-336	184	1	years	DATE
ftr-336	184	2	congress	ORG
ftr-336	184	3	the first five decades	DATE
ftr-336	184	4	duress.33	ORG
ftr-336	184	5	26	CARDINAL
ftr-336	185	1	6013(d)(3	CARDINAL
ftr-336	186	1	1.6013-4(b	DATE
ftr-336	187	1	27	CARDINAL
ftr-336	188	1	1882	DATE
ftr-336	188	2	15	CARDINAL
ftr-336	189	1	dec	DATE
ftr-336	191	1	203	CARDINAL
ftr-336	191	2	1913	DATE
ftr-336	192	1	28	CARDINAL
ftr-336	192	2	cole	PRODUCT
ftr-336	192	3	81	CARDINAL
ftr-336	192	4	485	CARDINAL
ftr-336	192	5	9th	ORDINAL
ftr-336	192	6	1935	DATE
ftr-336	193	1	29	CARDINAL
ftr-336	195	1	1938	DATE
ftr-336	197	1	75-554	CARDINAL
ftr-336	197	2	52	CARDINAL
ftr-336	198	1	447	CARDINAL
ftr-336	198	2	476	CARDINAL
ftr-336	198	3	1938	DATE
ftr-336	200	1	75-1860	DATE
ftr-336	200	2	29–30	CARDINAL
ftr-336	200	3	48	DATE
ftr-336	200	4	1938	DATE
ftr-336	202	1	75-2330	CARDINAL
ftr-336	202	2	1938	DATE
ftr-336	205	1	75-1860	DATE
ftr-336	205	2	30	CARDINAL
ftr-336	206	1	32	CARDINAL
ftr-336	208	1	taft	PERSON
ftr-336	208	2	311	CARDINAL
ftr-336	208	3	u.s.	GPE
ftr-336	208	4	195	CARDINAL
ftr-336	208	5	198	CARDINAL
ftr-336	208	6	1940	DATE
ftr-336	208	7	janney	ORG
ftr-336	208	8	311	CARDINAL
ftr-336	208	9	u.s.	GPE
ftr-336	208	10	189	CARDINAL
ftr-336	208	11	192	CARDINAL
ftr-336	208	12	1940	DATE
ftr-336	209	1	33	CARDINAL
ftr-336	211	1	1.6013-4(d	CARDINAL
ftr-336	212	1	bob graham	PERSON
ftr-336	214	1	1.6015-3(c)(2)(v	CARDINAL
ftr-336	214	2	144	CARDINAL
ftr-336	215	1	1998	DATE
ftr-336	217	1	gormeley v. commissioner	PERSON
ftr-336	217	2	98 2012	CARDINAL
ftr-336	218	1	637	CARDINAL
ftr-336	218	2	duress.35	PERSON
ftr-336	219	1	the early 1970s	DATE
ftr-336	219	2	congress	ORG
ftr-336	221	1	ten	CARDINAL
ftr-336	221	2	between 1965 and 1971	DATE
ftr-336	221	3	seven	CARDINAL
ftr-336	221	4	one	CARDINAL
ftr-336	221	5	widowed.36	ORG
ftr-336	222	1	cch	PERSON
ftr-336	222	2	420	DATE
ftr-336	222	3	421	CARDINAL
ftr-336	223	1	¶ 2009-252	DATE
ftr-336	223	2	1859	DATE
ftr-336	224	1	raymond v. commissioner	PERSON
ftr-336	224	2	119	CARDINAL
ftr-336	224	3	191	CARDINAL
ftr-336	224	4	197	CARDINAL
ftr-336	224	5	2002	DATE
ftr-336	226	1	m. meghan kerns	PERSON
ftr-336	226	2	20	CARDINAL
ftr-336	226	3	1144	CARDINAL
ftr-336	227	1	34	CARDINAL
ftr-336	227	2	256	CARDINAL
ftr-336	227	3	825	CARDINAL
ftr-336	227	4	2000	DATE
ftr-336	228	1	malkin v. united states	PERSON
ftr-336	228	2	3	CARDINAL
ftr-336	228	3	493	CARDINAL
ftr-336	228	4	499	DATE
ftr-336	228	5	d.n.j. 1998	DATE
ftr-336	229	1	35	CARDINAL
ftr-336	230	1	hickley	ORG
ftr-336	230	2	256	CARDINAL
ftr-336	230	3	828	CARDINAL
ftr-336	230	4	67	CARDINAL
ftr-336	231	1	2360	DATE
ftr-336	231	2	2368–69	CARDINAL
ftr-336	232	1	¶ 1994-099	DATE
ftr-336	232	2	94–486	CARDINAL
ftr-336	232	3	87	CARDINAL
ftr-336	232	4	stanley v. commissioner	ORG
ftr-336	232	5	45	CARDINAL
ftr-336	232	6	555	CARDINAL
ftr-336	232	7	562	CARDINAL
ftr-336	232	8	1966	DATE
ftr-336	233	1	36	CARDINAL
ftr-336	233	2	wissing v. commissioner	PERSON
ftr-336	233	3	54	CARDINAL
ftr-336	233	4	1428	CARDINAL
ftr-336	233	5	1428	CARDINAL
ftr-336	233	6	1970	DATE
ftr-336	233	7	abrams v. commissioner	PERSON
ftr-336	233	8	53	CARDINAL
ftr-336	233	9	230	CARDINAL
ftr-336	233	10	231	CARDINAL
ftr-336	233	11	1969	DATE
ftr-336	233	12	416	CARDINAL
ftr-336	233	13	477	CARDINAL
ftr-336	233	14	478	CARDINAL
ftr-336	233	15	6th	ORDINAL
ftr-336	233	16	1969	DATE
ftr-336	233	17	419	CARDINAL
ftr-336	233	18	1057	DATE
ftr-336	233	19	1058	DATE
ftr-336	233	20	6th	ORDINAL
ftr-336	233	21	1969	DATE
ftr-336	233	22	48	CARDINAL
ftr-336	233	23	36	DATE
ftr-336	233	24	38	DATE
ftr-336	233	25	1967	DATE
ftr-336	233	26	davenport	GPE
ftr-336	233	27	48	CARDINAL
ftr-336	233	28	921	CARDINAL
ftr-336	233	29	922	CARDINAL
ftr-336	233	30	1967	DATE
ftr-336	233	31	25	CARDINAL
ftr-336	234	1	cch	PERSON
ftr-336	234	2	1237	CARDINAL
ftr-336	234	3	1237	DATE
ftr-336	235	1	p-h	ORG
ftr-336	236	1	¶ 66,240	DATE
ftr-336	236	2	1387	CARDINAL
ftr-336	236	3	hackney v. commissioner	ORG
ftr-336	236	4	24	CARDINAL
ftr-336	237	1	cch	PERSON
ftr-336	237	2	655	CARDINAL
ftr-336	237	3	655–56	DATE
ftr-336	238	1	p-h	ORG
ftr-336	238	2	¶ 65,127	CARDINAL
ftr-336	238	3	717–18	DATE
ftr-336	238	4	six	CARDINAL
ftr-336	239	1	four	CARDINAL
ftr-336	240	1	hauser v. commissioner	PERSON
ftr-336	240	2	29	CARDINAL
ftr-336	241	1	cch	PERSON
ftr-336	241	2	909	CARDINAL
ftr-336	241	3	909	CARDINAL
ftr-336	242	1	p-h	ORG
ftr-336	242	2	¶ 70,207	CARDINAL
ftr-336	242	3	997	CARDINAL
ftr-336	242	4	peters v. commissioner	PERSON
ftr-336	242	5	51	CARDINAL
ftr-336	242	6	226	CARDINAL
ftr-336	242	7	228	CARDINAL
ftr-336	242	8	1968	DATE
ftr-336	242	9	pridgen v. commissioner	PERSON
ftr-336	242	10	26	CARDINAL
ftr-336	243	1	cch	PERSON
ftr-336	243	2	131	CARDINAL
ftr-336	243	3	131	DATE
ftr-336	244	1	p-h	ORG
ftr-336	244	2	¶ 67,023	CARDINAL
ftr-336	244	3	143	CARDINAL
ftr-336	244	4	387	CARDINAL
ftr-336	244	5	621	CARDINAL
ftr-336	244	6	622	CARDINAL
ftr-336	244	7	5th	ORDINAL
ftr-336	244	8	1967	DATE
ftr-336	245	1	kenny v. commissioner	PERSON
ftr-336	245	2	25	CARDINAL
ftr-336	246	1	cch	PERSON
ftr-336	246	2	913	CARDINAL
ftr-336	246	3	913	CARDINAL
ftr-336	247	1	p-h	ORG
ftr-336	247	2	¶ 66,174	DATE
ftr-336	247	3	1026	CARDINAL
ftr-336	247	4	bonner v. commissioner	PERSON
ftr-336	247	5	25	CARDINAL
ftr-336	248	1	cch	PERSON
ftr-336	248	2	517	DATE
ftr-336	248	3	517	CARDINAL
ftr-336	249	1	p-h	ORG
ftr-336	250	1	¶ 66,096	CARDINAL
ftr-336	250	2	580	CARDINAL
ftr-336	251	1	37	DATE
ftr-336	252	1	one	CARDINAL
ftr-336	252	2	the new york times	ORG
ftr-336	252	3	elizabeth fowler	PERSON
ftr-336	252	4	n.y.	GPE
ftr-336	252	5	jul. 29, 1971	DATE
ftr-336	253	1	638	CARDINAL
ftr-336	256	1	sixth	ORDINAL
ftr-336	257	1	the united states	GPE
ftr-336	258	1	congress	ORG
ftr-336	258	2	sixth	ORDINAL
ftr-336	258	3	congress	ORG
ftr-336	258	4	a year	DATE
ftr-336	258	5	154	CARDINAL
ftr-336	258	6	one	CARDINAL
ftr-336	259	1	congress	ORG
ftr-336	259	2	1971	DATE
ftr-336	259	3	congress	ORG
ftr-336	259	4	sixth	ORDINAL
ftr-336	259	5	1971	DATE
ftr-336	259	6	38	CARDINAL
ftr-336	260	1	48	CARDINAL
ftr-336	261	1	41	CARDINAL
ftr-336	261	2	39	CARDINAL
ftr-336	262	1	mary	PERSON
ftr-336	262	2	mary	PERSON
ftr-336	263	1	hauser	ORG
ftr-336	263	2	29	CARDINAL
ftr-336	263	3	c.m.	GPE
ftr-336	264	1	cch	PERSON
ftr-336	264	2	909	CARDINAL
ftr-336	264	3	914	CARDINAL
ftr-336	265	1	p-h	ORG
ftr-336	265	2	¶ 70,207	CARDINAL
ftr-336	265	3	1002	DATE
ftr-336	266	1	40	CARDINAL
ftr-336	266	2	huelsman	ORG
ftr-336	266	3	416	CARDINAL
ftr-336	266	4	480–81	CARDINAL
ftr-336	267	1	41	CARDINAL
ftr-336	268	1	419 f.2d	QUANTITY
ftr-336	268	2	1061	CARDINAL
ftr-336	269	1	42	DATE
ftr-336	271	1	91st cong.	GPE
ftr-336	272	1	u.s. treasury	ORG
ftr-336	272	2	1	CARDINAL
ftr-336	273	1	1969	DATE
ftr-336	274	1	43	CARDINAL
ftr-336	275	1	s.	PERSON
ftr-336	277	1	91-1537	DATE
ftr-336	278	1	2	CARDINAL
ftr-336	278	2	1970	DATE
ftr-336	279	1	91-1734	CARDINAL
ftr-336	279	2	2	CARDINAL
ftr-336	279	3	1970	DATE
ftr-336	280	1	44	DATE
ftr-336	280	2	jan. 12, 1971	DATE
ftr-336	282	1	91-679	CARDINAL
ftr-336	282	2	1	CARDINAL
ftr-336	282	3	84	CARDINAL
ftr-336	283	1	2063	CARDINAL
ftr-336	283	2	2063	DATE
ftr-336	283	3	1971	DATE
ftr-336	286	1	91-1537	CARDINAL
ftr-336	286	2	1970	DATE
ftr-336	287	1	congress	ORG
ftr-336	287	2	at least one	CARDINAL
ftr-336	288	1	richard beck	PERSON
ftr-336	288	2	43	CARDINAL
ftr-336	289	1	l. rev	PERSON
ftr-336	289	2	317	CARDINAL
ftr-336	289	3	349–50	CARDINAL
ftr-336	289	4	1990	DATE
ftr-336	291	1	45	CARDINAL
ftr-336	292	1	s.	PERSON
ftr-336	294	1	91	CARDINAL
ftr-336	294	2	3	CARDINAL
ftr-336	296	1	91-1734	CARDINAL
ftr-336	296	2	3	CARDINAL
ftr-336	296	3	1998	DATE
ftr-336	297	1	2012	DATE
ftr-336	297	2	639	CARDINAL
ftr-336	297	3	section 6013(e	LAW
ftr-336	297	4	1984	DATE
ftr-336	298	1	25 percent	PERCENT
ftr-336	299	1	500	MONEY
ftr-336	299	2	1995	DATE
ftr-336	299	3	the american bar association	ORG
ftr-336	299	4	congress	ORG
ftr-336	299	5	gao	PERSON
ftr-336	299	6	section 6013(e	LAW
ftr-336	299	7	aba	PERSON
ftr-336	299	8	gao	PERSON
ftr-336	299	9	15	CARDINAL
ftr-336	299	10	7	CARDINAL
ftr-336	299	11	46	DATE
ftr-336	300	1	6013(e)(3	CARDINAL
ftr-336	301	1	47	DATE
ftr-336	302	1	1984	DATE
ftr-336	304	1	98-369	CARDINAL
ftr-336	304	2	424	CARDINAL
ftr-336	304	3	98	CARDINAL
ftr-336	305	1	494	CARDINAL
ftr-336	305	2	801	CARDINAL
ftr-336	306	1	1984	DATE
ftr-336	306	2	lisa edison-smith	PERSON
ftr-336	306	3	18	CARDINAL
ftr-336	306	4	hamline l. rev	PERSON
ftr-336	306	5	102	CARDINAL
ftr-336	306	6	1994	DATE
ftr-336	307	1	48	DATE
ftr-336	309	1	49	CARDINAL
ftr-336	310	1	13	CARDINAL
ftr-336	310	2	16	CARDINAL
ftr-336	310	3	s. rep	ORG
ftr-336	312	1	91-1537	DATE
ftr-336	312	2	6089	DATE
ftr-336	313	1	50	CARDINAL
ftr-336	314	1	6013(e)(3	CARDINAL
ftr-336	315	1	51	CARDINAL
ftr-336	316	1	aba	PERSON
ftr-336	316	2	1995	DATE
ftr-336	316	3	midyear	DATE
ftr-336	316	4	the house of the	ORG
ftr-336	316	5	120	CARDINAL
ftr-336	316	6	1	CARDINAL
ftr-336	317	1	1995	DATE
ftr-336	318	1	13	CARDINAL
ftr-336	319	1	sec	ORG
ftr-336	320	1	13	CARDINAL
ftr-336	320	2	1994	DATE
ftr-336	322	1	assoc	GPE
ftr-336	323	1	50	CARDINAL
ftr-336	324	1	395	CARDINAL
ftr-336	324	2	1997	DATE
ftr-336	325	1	the american institute of certified	ORG
ftr-336	325	2	10%	PERCENT
ftr-336	326	1	aicpa	ORG
ftr-336	326	2	67	CARDINAL
ftr-336	326	3	87	CARDINAL
ftr-336	326	4	1995	DATE
ftr-336	327	1	52	CARDINAL
ftr-336	330	1	104-168	CARDINAL
ftr-336	330	2	401	CARDINAL
ftr-336	330	3	110	CARDINAL
ftr-336	331	1	1452	CARDINAL
ftr-336	331	2	1459	CARDINAL
ftr-336	331	3	1996	DATE
ftr-336	332	1	640	CARDINAL
ftr-336	334	1	the house subcommittee	ORG
ftr-336	334	2	irs	ORG
ftr-336	335	1	republican	NORP
ftr-336	335	2	congress	ORG
ftr-336	335	3	irs	ORG
ftr-336	335	4	relief.56	GPE
ftr-336	335	5	congress	ORG
ftr-336	335	6	irs	ORG
ftr-336	336	1	”57	PERSON
ftr-336	336	2	four	CARDINAL
ftr-336	336	3	the senate finance committee	ORG
ftr-336	336	4	irs	ORG
ftr-336	336	5	one	CARDINAL
ftr-336	336	6	53	DATE
ftr-336	338	1	104-506	CARDINAL
ftr-336	338	2	sec	ORG
ftr-336	338	3	401	CARDINAL
ftr-336	339	1	54	DATE
ftr-336	340	1	u.s.	GPE
ftr-336	340	2	gov’t accounting office	ORG
ftr-336	340	3	gao/ggd-97-34	ORG
ftr-336	340	4	1997	DATE
ftr-336	341	1	gao	PERSON
ftr-336	341	2	irs	ORG
ftr-336	342	1	4	CARDINAL
ftr-336	343	1	irs	ORG
ftr-336	344	1	13	CARDINAL
ftr-336	344	2	2	CARDINAL
ftr-336	346	1	3	CARDINAL
ftr-336	346	2	27	CARDINAL
ftr-336	346	3	29	CARDINAL
ftr-336	347	1	55	CARDINAL
ftr-336	348	1	treasury	ORG
ftr-336	350	1	105th	GPE
ftr-336	351	1	1	CARDINAL
ftr-336	351	2	1998	DATE
ftr-336	353	1	56	CARDINAL
ftr-336	353	2	h. r. conf	PERSON
ftr-336	355	1	105	CARDINAL
ftr-336	355	2	252–55	DATE
ftr-336	355	3	1998	DATE
ftr-336	356	1	144	CARDINAL
ftr-336	358	1	1998	DATE
ftr-336	358	2	143	CARDINAL
ftr-336	360	1	1997	DATE
ftr-336	361	1	57	CARDINAL
ftr-336	361	2	144	CARDINAL
ftr-336	363	1	1998	DATE
ftr-336	363	2	william archer	PERSON
ftr-336	364	1	58	CARDINAL
ftr-336	365	1	senate committee	ORG
ftr-336	365	2	78	CARDINAL
ftr-336	365	3	1009	DATE
ftr-336	365	4	1998	DATE
ftr-336	367	1	congress	ORG
ftr-336	368	1	michael schlesinger	PERSON
ftr-336	368	2	109	CARDINAL
ftr-336	368	3	102	CARDINAL
ftr-336	368	4	105	CARDINAL
ftr-336	368	5	2008	DATE
ftr-336	369	1	2012	DATE
ftr-336	369	2	641	CARDINAL
ftr-336	369	3	section 6013(e	LAW
ftr-336	370	1	bob graham	PERSON
ftr-336	370	2	section 6013(e	LAW
ftr-336	371	1	william roth	PERSON
ftr-336	372	1	irs	ORG
ftr-336	372	2	congress	ORG
ftr-336	372	3	irs	ORG
ftr-336	372	4	nine	CARDINAL
ftr-336	372	5	10	CARDINAL
ftr-336	373	1	irs	ORG
ftr-336	377	1	senate	ORG
ftr-336	377	2	one	CARDINAL
ftr-336	377	3	wives.64	ORG
ftr-336	379	1	59	CARDINAL
ftr-336	380	1	finance committee	ORG
ftr-336	380	2	58	CARDINAL
ftr-336	381	1	60	CARDINAL
ftr-336	382	1	144	CARDINAL
ftr-336	383	1	1998	DATE
ftr-336	383	2	bob graham	PERSON
ftr-336	384	1	61	CARDINAL
ftr-336	384	2	finance committee	ORG
ftr-336	384	3	58	CARDINAL
ftr-336	385	1	144	CARDINAL
ftr-336	387	1	1998	DATE
ftr-336	388	1	62	CARDINAL
ftr-336	389	1	one	CARDINAL
ftr-336	390	1	144	CARDINAL
ftr-336	391	1	rec	GPE
ftr-336	391	2	s7647	ORG
ftr-336	391	3	1998	DATE
ftr-336	391	4	144	CARDINAL
ftr-336	393	1	s1072-73	CARDINAL
ftr-336	393	2	1998	DATE
ftr-336	393	3	144	CARDINAL
ftr-336	394	1	1998	DATE
ftr-336	394	2	144	CARDINAL
ftr-336	396	1	1998	DATE
ftr-336	396	2	144	CARDINAL
ftr-336	398	1	1998	DATE
ftr-336	398	2	144	CARDINAL
ftr-336	400	1	1998	DATE
ftr-336	400	2	144	CARDINAL
ftr-336	401	1	63	CARDINAL
ftr-336	401	2	144	CARDINAL
ftr-336	403	1	1998	DATE
ftr-336	403	2	jon kyl	PERSON
ftr-336	404	1	64	CARDINAL
ftr-336	405	1	144	CARDINAL
ftr-336	407	1	1998	DATE
ftr-336	407	2	jack murkowski	PERSON
ftr-336	408	1	144	CARDINAL
ftr-336	409	1	rec	GPE
ftr-336	410	1	1998	DATE
ftr-336	411	1	65	CARDINAL
ftr-336	412	1	144	CARDINAL
ftr-336	414	1	1998	DATE
ftr-336	414	2	judd gregg	PERSON
ftr-336	414	3	harry reid	PERSON
ftr-336	415	1	66	CARDINAL
ftr-336	416	1	144	CARDINAL
ftr-336	418	1	1998	DATE
ftr-336	418	2	olympia snowe	PERSON
ftr-336	419	1	67	CARDINAL
ftr-336	419	2	144	CARDINAL
ftr-336	420	1	1998	DATE
ftr-336	420	2	bob graham	PERSON
ftr-336	421	1	congress	ORG
ftr-336	422	1	jonathan 642	PERSON
ftr-336	423	1	congress	ORG
ftr-336	423	2	children.68	NORP
ftr-336	423	3	irs	ORG
ftr-336	423	4	congress	ORG
ftr-336	426	1	irs	ORG
ftr-336	428	1	irs	ORG
ftr-336	428	2	congress	ORG
ftr-336	428	3	section 6013(e	LAW
ftr-336	428	4	the house of representatives	ORG
ftr-336	428	5	senate	ORG
ftr-336	428	6	t. trexler	PERSON
ftr-336	428	7	126	CARDINAL
ftr-336	428	8	499	CARDINAL
ftr-336	428	9	499	CARDINAL
ftr-336	428	10	2010	DATE
ftr-336	430	1	68	CARDINAL
ftr-336	431	1	supra	PERSON
ftr-336	432	1	69	CARDINAL
ftr-336	433	1	144	CARDINAL
ftr-336	434	1	1998	DATE
ftr-336	434	2	alphonse d’amato	PERSON
ftr-336	435	1	70	CARDINAL
ftr-336	435	2	144	CARDINAL
ftr-336	437	1	1998	DATE
ftr-336	437	2	william roth	PERSON
ftr-336	438	1	71	CARDINAL
ftr-336	438	2	1998	DATE
ftr-336	440	1	105-206	CARDINAL
ftr-336	440	2	112	CARDINAL
ftr-336	441	1	685	CARDINAL
ftr-336	441	2	734	CARDINAL
ftr-336	441	3	1998	DATE
ftr-336	442	1	72	DATE
ftr-336	443	1	h. r. rep	PERSON
ftr-336	445	1	105	CARDINAL
ftr-336	445	2	19–20	CARDINAL
ftr-336	445	3	1997	DATE
ftr-336	445	4	45	CARDINAL
ftr-336	446	1	s.	PERSON
ftr-336	448	1	105	CARDINAL
ftr-336	448	2	56–57	CARDINAL
ftr-336	448	3	1998	DATE
ftr-336	449	1	one	CARDINAL
ftr-336	449	2	senate	ORG
ftr-336	450	1	144	CARDINAL
ftr-336	451	1	1998	DATE
ftr-336	451	2	bob graham	PERSON
ftr-336	452	1	senate	ORG
ftr-336	452	2	2012	DATE
ftr-336	452	3	643	CARDINAL
ftr-336	452	4	house	ORG
ftr-336	452	5	senate	ORG
ftr-336	452	6	three	CARDINAL
ftr-336	452	7	first	ORDINAL
ftr-336	452	8	1971	DATE
ftr-336	452	9	section 6015(b	LAW
ftr-336	453	1	section 6015(b	LAW
ftr-336	453	2	senate	ORG
ftr-336	453	3	twelve	CARDINAL
ftr-336	454	1	section 6015(b	LAW
ftr-336	455	1	irs	ORG
ftr-336	455	2	two	CARDINAL
ftr-336	455	3	third	ORDINAL
ftr-336	455	4	irs	ORG
ftr-336	455	5	irs	ORG
ftr-336	455	6	$5.157 billion	MONEY
ftr-336	455	7	between 1997 and 2007	DATE
ftr-336	456	1	2676	CARDINAL
ftr-336	456	2	jcx-44	ORG
ftr-336	456	3	1998	DATE
ftr-336	457	1	74	CARDINAL
ftr-336	458	1	irs	ORG
ftr-336	458	2	2008	DATE
ftr-336	458	3	146-50	CARDINAL
ftr-336	458	4	h. conf.	ORG
ftr-336	460	1	105	CARDINAL
ftr-336	460	2	251–55	DATE
ftr-336	461	1	75	CARDINAL
ftr-336	463	1	section 6015(b	LAW
ftr-336	466	1	6015(b)(2	CARDINAL
ftr-336	467	1	76	DATE
ftr-336	470	1	h.r. conf.	ORG
ftr-336	472	1	105	CARDINAL
ftr-336	472	2	252	CARDINAL
ftr-336	474	1	bryan camp	PERSON
ftr-336	474	2	108	CARDINAL
ftr-336	474	3	1307	DATE
ftr-336	474	4	1314	DATE
ftr-336	474	5	2005	DATE
ftr-336	476	1	6015(c)(3)(c	CARDINAL
ftr-336	477	1	congress	ORG
ftr-336	477	2	gao	PERSON
ftr-336	477	3	irs	ORG
ftr-336	477	4	congress	ORG
ftr-336	478	1	h. r. rep	PERSON
ftr-336	480	1	104-506	CARDINAL
ftr-336	480	2	1996	DATE
ftr-336	480	3	sec	ORG
ftr-336	480	4	401	CARDINAL
ftr-336	480	5	55	CARDINAL
ftr-336	480	6	79	CARDINAL
ftr-336	481	1	h. r. conf	PERSON
ftr-336	483	1	105	CARDINAL
ftr-336	483	2	254	CARDINAL
ftr-336	484	1	644	CARDINAL
ftr-336	484	2	two	CARDINAL
ftr-336	485	1	section 6015(f	LAW
ftr-336	485	2	irs	ORG
ftr-336	486	1	congress	ORG
ftr-336	488	1	1998	DATE
ftr-336	488	2	enactment.83	DATE
ftr-336	488	3	irs	ORG
ftr-336	489	1	section 6015(b	LAW
ftr-336	489	2	2003-61	DATE
ftr-336	489	3	irs	ORG
ftr-336	489	4	section 6015(f	LAW
ftr-336	489	5	irs	ORG
ftr-336	489	6	this 80	DATE
ftr-336	490	1	6015(f	CARDINAL
ftr-336	491	1	2006	DATE
ftr-336	492	1	2006	DATE
ftr-336	494	1	109-432	CARDINAL
ftr-336	495	1	408	CARDINAL
ftr-336	495	2	120	CARDINAL
ftr-336	496	1	2922	CARDINAL
ftr-336	496	2	3061	CARDINAL
ftr-336	496	3	2006	DATE
ftr-336	497	1	81	CARDINAL
ftr-336	498	1	6015(f	CARDINAL
ftr-336	499	1	82	CARDINAL
ftr-336	501	1	h. conf.	ORG
ftr-336	503	1	105	CARDINAL
ftr-336	503	2	254–55	DATE
ftr-336	503	3	1998	DATE
ftr-336	504	1	irs	ORG
ftr-336	504	2	section 6015(b	LAW
ftr-336	504	3	section 6015(f	LAW
ftr-336	504	4	section 6015(f	LAW
ftr-336	504	5	section 6015(b	LAW
ftr-336	506	1	1.6015-1(a)(2	CARDINAL
ftr-336	507	1	83	DATE
ftr-336	508	1	u.s.	GPE
ftr-336	508	2	gov’t accounting office	ORG
ftr-336	508	3	irs	ORG
ftr-336	508	4	17	CARDINAL
ftr-336	509	1	hereinafter gao	PERSON
ftr-336	510	1	84	CARDINAL
ftr-336	511	1	proc	PERSON
ftr-336	512	1	2003-61	DATE
ftr-336	512	2	2003-2	DATE
ftr-336	512	3	296	CARDINAL
ftr-336	512	4	proc	PERSON
ftr-336	513	1	2000-15	DATE
ftr-336	513	2	447	CARDINAL
ftr-336	513	3	2012-8	DATE
ftr-336	513	4	9	CARDINAL
ftr-336	514	1	section 6015(f	LAW
ftr-336	514	2	section 6015(b	LAW
ftr-336	515	1	d.	NORP
ftr-336	515	2	298	CARDINAL
ftr-336	515	3	2012	DATE
ftr-336	515	4	645	CARDINAL
ftr-336	515	5	2003-61	DATE
ftr-336	515	6	irs	ORG
ftr-336	515	7	the treasury department	ORG
ftr-336	515	8	section 6015	LAW
ftr-336	515	9	congress	ORG
ftr-336	516	1	the treasury department’s	ORG
ftr-336	518	1	irs	ORG
ftr-336	518	2	irs	ORG
ftr-336	518	3	1,200	CARDINAL
ftr-336	518	4	mid–2000.89	ORG
ftr-336	518	5	more than 46,000	CARDINAL
ftr-336	518	6	79,000	CARDINAL
ftr-336	518	7	irs	ORG
ftr-336	519	1	section 6015	LAW
ftr-336	519	2	cincinnati	GPE
ftr-336	519	3	85	CARDINAL
ftr-336	520	1	d.	NORP
ftr-336	520	2	298	CARDINAL
ftr-336	520	3	86	CARDINAL
ftr-336	521	1	d.	NORP
ftr-336	522	1	2012-8	DATE
ftr-336	523	1	2012-8	DATE
ftr-336	523	2	9	CARDINAL
ftr-336	524	1	greer v. commissioner	PERSON
ftr-336	524	2	97	CARDINAL
ftr-336	525	1	1075	DATE
ftr-336	525	2	1079	DATE
ftr-336	526	1	¶ 2009-020	DATE
ftr-336	526	2	112–13	DATE
ftr-336	527	1	91	CARDINAL
ftr-336	528	1	711	CARDINAL
ftr-336	528	2	714	CARDINAL
ftr-336	529	1	ria ¶ 2006-017	ORG
ftr-336	529	2	104	CARDINAL
ftr-336	530	1	2012-8	DATE
ftr-336	531	1	2012-8	DATE
ftr-336	531	2	9	CARDINAL
ftr-336	534	1	steve johnson	PERSON
ftr-336	534	2	1998	DATE
ftr-336	534	3	51	CARDINAL
ftr-336	534	4	kan	ORG
ftr-336	535	1	l. rev	PERSON
ftr-336	535	2	1013	CARDINAL
ftr-336	535	3	1044	CARDINAL
ftr-336	535	4	2003	DATE
ftr-336	536	1	johnson	PERSON
ftr-336	536	2	1998	DATE
ftr-336	537	1	90	CARDINAL
ftr-336	539	1	2676	CARDINAL
ftr-336	539	2	79	CARDINAL
ftr-336	539	3	1741	CARDINAL
ftr-336	539	4	1998	DATE
ftr-336	540	1	646	CARDINAL
ftr-336	540	2	january 2001.92	DATE
ftr-336	540	3	48,461	CARDINAL
ftr-336	540	4	2005	DATE
ftr-336	540	5	42.5 percent	PERCENT
ftr-336	540	6	an additional 29.0 percent	PERCENT
ftr-336	540	7	full.93	GPE
ftr-336	540	8	29 percent	PERCENT
ftr-336	540	9	irs	ORG
ftr-336	540	10	another 6 percent	PERCENT
ftr-336	540	11	relief.94	PRODUCT
ftr-336	540	12	26 percent	PERCENT
ftr-336	540	13	19 percent	PERCENT
ftr-336	540	14	years	DATE
ftr-336	540	15	years.96	GPE
ftr-336	540	16	treasury	ORG
ftr-336	540	17	irs	ORG
ftr-336	540	18	94 percent	PERCENT
ftr-336	540	19	2004.97	CARDINAL
ftr-336	540	20	icp	ORG
ftr-336	540	21	fiscal year 2010	DATE
ftr-336	540	22	5,341	CARDINAL
ftr-336	540	23	92	CARDINAL
ftr-336	541	1	gao	PERSON
ftr-336	541	2	83	CARDINAL
ftr-336	541	3	18	CARDINAL
ftr-336	541	4	93	CARDINAL
ftr-336	542	1	2005	DATE
ftr-336	542	2	annual	DATE
ftr-336	542	3	329	CARDINAL
ftr-336	542	4	2006	DATE
ftr-336	543	1	2005	DATE
ftr-336	544	1	48.7%	PERCENT
ftr-336	544	2	1999-2001	DATE
ftr-336	545	1	u.s.	GPE
ftr-336	545	2	gov’t accounting office	ORG
ftr-336	545	3	gao-02558	DATE
ftr-336	545	4	irs	ORG
ftr-336	545	5	34	CARDINAL
ftr-336	545	6	2002	DATE
ftr-336	546	1	hereinafter gao	PERSON
ftr-336	547	1	94	CARDINAL
ftr-336	548	1	nta	ORG
ftr-336	548	2	2005	DATE
ftr-336	548	3	annual	DATE
ftr-336	548	4	93	CARDINAL
ftr-336	548	5	331	CARDINAL
ftr-336	549	1	19.4%	PERCENT
ftr-336	549	2	1999-2001	DATE
ftr-336	549	3	6.6%	PERCENT
ftr-336	550	1	gao	PERSON
ftr-336	550	2	irs	ORG
ftr-336	550	3	93	CARDINAL
ftr-336	550	4	34	CARDINAL
ftr-336	550	5	95	CARDINAL
ftr-336	551	1	nta	ORG
ftr-336	551	2	2005	DATE
ftr-336	551	3	annual	DATE
ftr-336	551	4	93	CARDINAL
ftr-336	551	5	331	CARDINAL
ftr-336	552	1	30.6%	PERCENT
ftr-336	552	2	1999-2001	DATE
ftr-336	553	1	gao	PERSON
ftr-336	553	2	93	CARDINAL
ftr-336	553	3	34	CARDINAL
ftr-336	553	4	96	CARDINAL
ftr-336	555	1	an incorrect year	DATE
ftr-336	555	2	irs	ORG
ftr-336	555	3	the years	DATE
ftr-336	556	1	nta	ORG
ftr-336	556	2	2005	DATE
ftr-336	556	3	annual	DATE
ftr-336	556	4	93	CARDINAL
ftr-336	556	5	332	CARDINAL
ftr-336	556	6	97	CARDINAL
ftr-336	557	1	may 2005	DATE
ftr-336	557	2	ref	ORG
ftr-336	558	1	200540-075	CARDINAL
ftr-336	560	1	gen.	PERSON
ftr-336	562	1	2005-40	DATE
ftr-336	562	2	5–6	CARDINAL
ftr-336	562	3	2005	DATE
ftr-336	564	1	98	CARDINAL
ftr-336	565	1	2005	DATE
ftr-336	565	2	192 days	DATE
ftr-336	565	3	807 days	DATE
ftr-336	566	1	nta	ORG
ftr-336	566	2	2005	DATE
ftr-336	566	3	annual	DATE
ftr-336	566	4	93	CARDINAL
ftr-336	566	5	423	CARDINAL
ftr-336	567	1	congress	ORG
ftr-336	568	1	scott schumacher	PERSON
ftr-336	568	2	130	CARDINAL
ftr-336	568	3	113	CARDINAL
ftr-336	568	4	2011	DATE
ftr-336	569	1	hereinafter schumacher	PERSON
ftr-336	569	2	2012	DATE
ftr-336	569	3	647 than 4 percent	PERCENT
ftr-336	569	4	4,610	CARDINAL
ftr-336	569	5	year.99	GPE
ftr-336	569	6	35 percent	PERCENT
ftr-336	569	7	2005.100	CARDINAL
ftr-336	569	8	aba	PERSON
ftr-336	569	9	73.1 percent	PERCENT
ftr-336	569	10	the two years	DATE
ftr-336	569	11	only 17 percent	PERCENT
ftr-336	569	12	one	CARDINAL
ftr-336	569	13	62.7 percent	PERCENT
ftr-336	569	14	71.5 percent	PERCENT
ftr-336	569	15	only 2.7 percent	PERCENT
ftr-336	569	16	one	CARDINAL
ftr-336	569	17	ten	CARDINAL
ftr-336	569	18	2010	DATE
ftr-336	569	19	annual	DATE
ftr-336	569	20	every year	DATE
ftr-336	569	21	2001	DATE
ftr-336	569	22	no later than ninety days	DATE
ftr-336	569	23	irs	ORG
ftr-336	569	24	irs	ORG
ftr-336	569	25	six	CARDINAL
ftr-336	569	26	444	CARDINAL
ftr-336	569	27	1998	DATE
ftr-336	572	1	between july 22, 1998	DATE
ftr-336	572	2	april 15, 2011	DATE
ftr-336	572	3	6015	DATE
ftr-336	573	1	99	CARDINAL
ftr-336	574	1	irs	ORG
ftr-336	574	2	2010	DATE
ftr-336	574	3	21	CARDINAL
ftr-336	574	4	100	CARDINAL
ftr-336	575	1	nta	ORG
ftr-336	575	2	2005	DATE
ftr-336	575	3	annual	DATE
ftr-336	575	4	93	CARDINAL
ftr-336	575	5	330	CARDINAL
ftr-336	577	1	aba	PERSON
ftr-336	577	2	irs	ORG
ftr-336	577	3	august 11, 2007	DATE
ftr-336	577	4	102	CARDINAL
ftr-336	578	1	12	CARDINAL
ftr-336	578	2	103	CARDINAL
ftr-336	579	1	nta	ORG
ftr-336	579	2	2005	DATE
ftr-336	579	3	annual	DATE
ftr-336	579	4	93	CARDINAL
ftr-336	579	5	329–330	CARDINAL
ftr-336	579	6	104	ORG
ftr-336	580	1	schumacher	PERSON
ftr-336	580	2	98	CARDINAL
ftr-336	581	1	schumacher	PERSON
ftr-336	583	1	nta	ORG
ftr-336	583	2	2010	DATE
ftr-336	583	3	annual	DATE
ftr-336	583	4	17	CARDINAL
ftr-336	583	5	414	CARDINAL
ftr-336	584	1	106	CARDINAL
ftr-336	585	1	6015(e)(1	CARDINAL
ftr-336	586	1	648	CARDINAL
ftr-336	586	2	earlier or later	DATE
ftr-336	589	1	first	ORDINAL
ftr-336	591	1	second	ORDINAL
ftr-336	595	1	1	CARDINAL
ftr-336	596	1	107	CARDINAL
ftr-336	599	1	108	CARDINAL
ftr-336	602	1	mark hall & ronald wright	ORG
ftr-336	602	2	96	CARDINAL
ftr-336	603	1	l. rev	PERSON
ftr-336	603	2	63	DATE
ftr-336	605	1	109	CARDINAL
ftr-336	605	2	bommarito	PERSON
ftr-336	605	3	17	CARDINAL
ftr-336	605	4	530	CARDINAL
ftr-336	606	1	110	CARDINAL
ftr-336	607	1	icp	ORG
ftr-336	607	2	111	CARDINAL
ftr-336	608	1	28	CARDINAL
ftr-336	609	1	1345(a)(1	CARDINAL
ftr-336	609	2	26	CARDINAL
ftr-336	610	1	7422	DATE
ftr-336	610	2	u.s.	GPE
ftr-336	610	3	357	CARDINAL
ftr-336	610	4	1958	DATE
ftr-336	611	1	2012	DATE
ftr-336	611	2	649	CARDINAL
ftr-336	611	3	the supreme court	ORG
ftr-336	612	1	the 9.5 percent	PERCENT
ftr-336	613	1	444.113	GPE
ftr-336	613	2	three	CARDINAL
ftr-336	614	1	50,000	MONEY
ftr-336	615	1	first	ORDINAL
ftr-336	615	2	about 90 percent	PERCENT
ftr-336	615	3	1998	DATE
ftr-336	615	4	90 percent	PERCENT
ftr-336	615	5	1998	DATE
ftr-336	615	6	91.8 percent	PERCENT
ftr-336	615	7	112	CARDINAL
ftr-336	617	1	7482	DATE
ftr-336	617	2	28	CARDINAL
ftr-336	618	1	1294	DATE
ftr-336	618	2	1295	CARDINAL
ftr-336	618	3	113	CARDINAL
ftr-336	619	1	492	CARDINAL
ftr-336	619	2	forty-eight	CARDINAL
ftr-336	621	1	114	CARDINAL
ftr-336	622	1	james maule	PERSON
ftr-336	622	2	66	CARDINAL
ftr-336	622	3	tenn	PRODUCT
ftr-336	623	1	l. rev	PERSON
ftr-336	623	2	351	CARDINAL
ftr-336	623	3	368	CARDINAL
ftr-336	623	4	1999	DATE
ftr-336	624	1	hereinafter maule	PERSON
ftr-336	625	1	115	CARDINAL
ftr-336	626	1	7463	DATE
ftr-336	627	1	116	CARDINAL
ftr-336	628	1	irs	ORG
ftr-336	628	2	2010	DATE
ftr-336	628	3	27	CARDINAL
ftr-336	629	1	three	CARDINAL
ftr-336	630	1	first	ORDINAL
ftr-336	630	2	irs	ORG
ftr-336	630	3	irs	ORG
ftr-336	632	1	section 6015(f	LAW
ftr-336	632	2	2006	DATE
ftr-336	633	1	supra	PERSON
ftr-336	633	2	81	CARDINAL
ftr-336	634	1	second	ORDINAL
ftr-336	634	2	section 6213(a	LAW
ftr-336	635	1	butler v. commissioner	PERSON
ftr-336	635	2	114	CARDINAL
ftr-336	635	3	276	CARDINAL
ftr-336	635	4	287–88	CARDINAL
ftr-336	635	5	2000	DATE
ftr-336	636	1	6320	CARDINAL
ftr-336	636	2	6330	DATE
ftr-336	638	1	6330(c)(2)(a)(i	CARDINAL
ftr-336	639	1	117	CARDINAL
ftr-336	639	2	stephen a. zorn	PERSON
ftr-336	639	3	3	CARDINAL
ftr-336	640	1	j. gender & l. 421	ORG
ftr-336	640	2	424–5	CARDINAL
ftr-336	640	3	1996	DATE
ftr-336	641	1	hereinafter zorn	PERSON
ftr-336	642	1	650	CARDINAL
ftr-336	642	2	369	CARDINAL
ftr-336	642	3	42	DATE
ftr-336	642	4	83.1%	PERCENT
ftr-336	642	5	0.5%	PERCENT
ftr-336	642	6	7.0%	PERCENT
ftr-336	642	7	9.5%	PERCENT
ftr-336	642	8	136	CARDINAL
ftr-336	642	9	36.9%	PERCENT
ftr-336	642	10	50.0%	PERCENT
ftr-336	642	11	29.0%	PERCENT
ftr-336	642	12	19.0%	PERCENT
ftr-336	642	13	88.3 percent	PERCENT
ftr-336	642	14	two	CARDINAL
ftr-336	644	1	2010	DATE
ftr-336	644	2	ten	CARDINAL
ftr-336	644	3	20.6 percent	PERCENT
ftr-336	644	4	34.7 percent	PERCENT
ftr-336	644	5	united states	GPE
ftr-336	645	1	74-year-old	DATE
ftr-336	646	1	gormeley	PERSON
ftr-336	646	2	118	CARDINAL
ftr-336	647	1	119	CARDINAL
ftr-336	647	2	nta	ORG
ftr-336	647	3	2010	DATE
ftr-336	647	4	annual	DATE
ftr-336	647	5	17	CARDINAL
ftr-336	647	6	417	CARDINAL
ftr-336	648	1	irs	ORG
ftr-336	648	2	section 6015(f	LAW
ftr-336	648	3	six	CARDINAL
ftr-336	649	1	2011-70, 2011-32	DATE
ftr-336	649	2	135	CARDINAL
ftr-336	651	1	120	CARDINAL
ftr-336	652	1	maule	ORG
ftr-336	652	2	114	CARDINAL
ftr-336	653	1	deborah a. geier	PERSON
ftr-336	653	2	article iii	PERSON
ftr-336	653	3	the federal courts study committee	ORG
ftr-336	653	4	76	CARDINAL
ftr-336	653	5	cornell l. rev	PERSON
ftr-336	653	6	985	CARDINAL
ftr-336	653	7	998–1000	CARDINAL
ftr-336	653	8	1991	DATE
ftr-336	654	1	one	CARDINAL
ftr-336	655	1	b. anthony	PERSON
ftr-336	655	2	u.s.	GPE
ftr-336	656	1	55	CARDINAL
ftr-336	656	2	1259	CARDINAL
ftr-336	656	3	1266	CARDINAL
ftr-336	656	4	1992	DATE
ftr-336	658	1	121	CARDINAL
ftr-336	658	2	105	CARDINAL
ftr-336	659	1	2d 1501	DATE
ftr-336	659	2	2010	DATE
ftr-336	660	1	122	CARDINAL
ftr-336	661	1	boscaljon	PERSON
ftr-336	662	1	2010	DATE
ftr-336	662	2	u.s.	GPE
ftr-336	662	3	dist	NORP
ftr-336	663	1	46354	DATE
ftr-336	664	1	2012	DATE
ftr-336	664	2	651	CARDINAL
ftr-336	664	3	congress	ORG
ftr-336	664	4	90-day	DATE
ftr-336	664	5	nineteen	CARDINAL
ftr-336	664	6	sixteen	CARDINAL
ftr-336	664	7	senate	ORG
ftr-336	664	8	fifteen-year	DATE
ftr-336	665	1	en banc	ORG
ftr-336	666	1	at least five	CARDINAL
ftr-336	667	1	123	CARDINAL
ftr-336	668	1	98	CARDINAL
ftr-336	669	1	cch	PERSON
ftr-336	669	2	420	DATE
ftr-336	670	1	¶ 2009-252	DATE
ftr-336	670	2	124	CARDINAL
ftr-336	671	1	d.	NORP
ftr-336	671	2	98	CARDINAL
ftr-336	672	1	cch	PERSON
ftr-336	672	2	420	DATE
ftr-336	672	3	421	CARDINAL
ftr-336	673	1	¶ 2009-252	DATE
ftr-336	673	2	1859	DATE
ftr-336	674	1	125	CARDINAL
ftr-336	675	1	d.	NORP
ftr-336	675	2	98	CARDINAL
ftr-336	676	1	cch	PERSON
ftr-336	676	2	420	DATE
ftr-336	676	3	421–22	DATE
ftr-336	677	1	¶ 2009-252	DATE
ftr-336	677	2	1860	DATE
ftr-336	678	1	carlton smith	PERSON
ftr-336	678	2	124	CARDINAL
ftr-336	678	3	1266	CARDINAL
ftr-336	678	4	2009	DATE
ftr-336	679	1	third	ORDINAL
ftr-336	679	2	irs	ORG
ftr-336	680	1	carl smith	PERSON
ftr-336	680	2	cardozo tax clinic	ORG
ftr-336	680	3	june 5, 2011	DATE
ftr-336	681	1	126	CARDINAL
ftr-336	682	1	supra	PERSON
ftr-336	682	2	120	CARDINAL
ftr-336	682	3	1266	CARDINAL
ftr-336	683	1	652	CARDINAL
ftr-336	683	2	cohen colvin dawson foley	PERSON
ftr-336	683	3	bush reagan	PERSON
ftr-336	683	4	reagan	PERSON
ftr-336	683	5	kennedy clinton	PERSON
ftr-336	683	6	reagan	PERSON
ftr-336	683	7	w. bush	PERSON
ftr-336	683	8	14 23	DATE
ftr-336	683	9	2	CARDINAL
ftr-336	683	10	14.3%	PERCENT
ftr-336	683	11	17.4%	PERCENT
ftr-336	683	12	60.0%	PERCENT
ftr-336	683	13	66.7%	PERCENT
ftr-336	683	14	33.3%	PERCENT
ftr-336	683	15	30.0%	PERCENT
ftr-336	683	16	52.6%	PERCENT
ftr-336	683	17	holmes jacobs kroupa laro	PERSON
ftr-336	683	18	w. bush bush	PERSON
ftr-336	683	19	w. bush reagan	PERSON
ftr-336	683	20	w. bush bush clinton	PERSON
ftr-336	684	1	14 6 12	DATE
ftr-336	684	2	7 3 5	DATE
ftr-336	684	3	50.0%	PERCENT
ftr-336	684	4	50.0%	PERCENT
ftr-336	684	5	41.7%	PERCENT
ftr-336	684	6	60.0%	PERCENT
ftr-336	684	7	25.0%	PERCENT
ftr-336	684	8	12.5%	PERCENT
ftr-336	684	9	46.7%	PERCENT
ftr-336	684	10	nims ruwe	ORG
ftr-336	684	11	thornton vasquez wells	PERSON
ftr-336	684	12	carter reagan	PERSON
ftr-336	684	13	reagan	PERSON
ftr-336	684	14	clinton clinton	PERSON
ftr-336	684	15	reagan	PERSON
ftr-336	684	16	w. bush	PERSON
ftr-336	685	1	7 16 9	DATE
ftr-336	685	2	10	CARDINAL
ftr-336	685	3	2	CARDINAL
ftr-336	685	4	1	CARDINAL
ftr-336	685	5	28.6%	PERCENT
ftr-336	685	6	56.3%	PERCENT
ftr-336	685	7	55.6%	PERCENT
ftr-336	685	8	20.0%	PERCENT
ftr-336	685	9	30.0%	PERCENT
ftr-336	685	10	0.0%	PERCENT
ftr-336	686	1	10.0%	PERCENT
ftr-336	686	2	carluzzo couvillion dean goldberg panuthos	ORG
ftr-336	687	1	12 11	CARDINAL
ftr-336	687	2	17 16	CARDINAL
ftr-336	687	3	6	CARDINAL
ftr-336	687	4	50.0%	PERCENT
ftr-336	687	5	36.4%	PERCENT
ftr-336	687	6	29.4%	PERCENT
ftr-336	687	7	34.8%	PERCENT
ftr-336	687	8	35.3%	PERCENT
ftr-336	687	9	37.5%	PERCENT
ftr-336	687	10	2012	DATE
ftr-336	687	11	653	CARDINAL
ftr-336	687	12	0 percent	PERCENT
ftr-336	687	13	66.7 percent	PERCENT
ftr-336	689	1	republican	NORP
ftr-336	689	2	17.8 percent	PERCENT
ftr-336	690	1	37.5 percent	PERCENT
ftr-336	690	2	35.7 percent	PERCENT
ftr-336	692	1	only eleven	CARDINAL
ftr-336	692	2	2.5 percent	PERCENT
ftr-336	693	1	two	CARDINAL
ftr-336	693	2	irs	ORG
ftr-336	693	3	two-year	DATE
ftr-336	693	4	section 6015(f	LAW
ftr-336	694	1	section 6015(b	LAW
ftr-336	694	2	two-year	DATE
ftr-336	694	3	july 2011	DATE
ftr-336	694	4	section 6015(f).128	LAW
ftr-336	695	1	lantz	PERSON
ftr-336	697	1	127	CARDINAL
ftr-336	698	1	nta	ORG
ftr-336	698	2	2010	DATE
ftr-336	698	3	annual	DATE
ftr-336	698	4	17	CARDINAL
ftr-336	698	5	bryan t. camp	PERSON
ftr-336	698	6	128	CARDINAL
ftr-336	698	7	501	CARDINAL
ftr-336	698	8	2010	DATE
ftr-336	698	9	patrick j. smith	PERSON
ftr-336	698	10	seventh	ORDINAL
ftr-336	698	11	lantz	PERSON
ftr-336	698	12	128	CARDINAL
ftr-336	698	13	1375	CARDINAL
ftr-336	698	14	2010	DATE
ftr-336	698	15	robert b. nadler	PERSON
ftr-336	698	16	133	CARDINAL
ftr-336	698	17	899	CARDINAL
ftr-336	698	18	902	CARDINAL
ftr-336	698	19	03	CARDINAL
ftr-336	698	20	2006	DATE
ftr-336	698	21	william brown	PERSON
ftr-336	698	22	83	CARDINAL
ftr-336	698	23	86	CARDINAL
ftr-336	698	24	90	DATE
ftr-336	698	25	2009	DATE
ftr-336	699	1	128	CARDINAL
ftr-336	700	1	2011-70	DATE
ftr-336	700	2	119	CARDINAL
ftr-336	701	1	1.6015-5(b)(1	CARDINAL
ftr-336	701	2	9003	CARDINAL
ftr-336	701	3	2002-32	DATE
ftr-336	702	1	294	CARDINAL
ftr-336	703	1	jim mcdermott	PERSON
ftr-336	703	2	u.s.	GPE
ftr-336	703	3	house of representatives	ORG
ftr-336	703	4	apr. 20, 2011	DATE
ftr-336	703	5	2011	DATE
ftr-336	703	6	tnt 86–34	LAW
ftr-336	704	1	the treasury department’s	ORG
ftr-336	704	2	irs	ORG
ftr-336	704	3	two-year	DATE
ftr-336	705	1	cc-2009	ORG
ftr-336	705	2	012	CARDINAL
ftr-336	705	3	two-year	DATE
ftr-336	705	4	section 6015(f	LAW
ftr-336	707	1	1.6015-5(b)(1	CARDINAL
ftr-336	707	2	2009	DATE
ftr-336	707	3	c.c.n	PERSON
ftr-336	707	4	2010-11	DATE
ftr-336	707	5	two-year	DATE
ftr-336	707	6	section 6015(f	LAW
ftr-336	709	1	1.6015-5(b)(1	CARDINAL
ftr-336	709	2	seventh	ORDINAL
ftr-336	709	3	lantz	PERSON
ftr-336	709	4	2010	DATE
ftr-336	710	1	129	CARDINAL
ftr-336	711	1	132	CARDINAL
ftr-336	712	1	131	CARDINAL
ftr-336	712	2	2009	DATE
ftr-336	713	1	607	CARDINAL
ftr-336	714	1	479	CARDINAL
ftr-336	714	2	7th	ORDINAL
ftr-336	714	3	2010	DATE
ftr-336	715	1	130	CARDINAL
ftr-336	716	1	132 t.c	QUANTITY
ftr-336	716	2	196	CARDINAL
ftr-336	716	3	2009	DATE
ftr-336	716	4	631	CARDINAL
ftr-336	716	5	115	CARDINAL
ftr-336	716	6	3d	CARDINAL
ftr-336	716	7	2011	DATE
ftr-336	717	1	654	CARDINAL
ftr-336	717	2	seventh	ORDINAL
ftr-336	717	3	irs	ORG
ftr-336	717	4	four	CARDINAL
ftr-336	719	1	2	CARDINAL
ftr-336	720	1	irs	ORG
ftr-336	721	1	irs	ORG
ftr-336	721	2	34.7 percent	PERCENT
ftr-336	722	1	154	CARDINAL
ftr-336	722	2	thirty-six;135	DATE
ftr-336	722	3	twenty-six	CARDINAL
ftr-336	722	4	forty-nine	CARDINAL
ftr-336	723	1	ninety-one	CARDINAL
ftr-336	723	2	20.5 percent	PERCENT
ftr-336	723	3	section 6015	LAW
ftr-336	723	4	131	CARDINAL
ftr-336	724	1	jones v. commissioner	PERSON
ftr-336	724	2	642	CARDINAL
ftr-336	724	3	459	CARDINAL
ftr-336	724	4	4th	ORDINAL
ftr-336	724	5	2011	DATE
ftr-336	725	1	127	CARDINAL
ftr-336	725	2	lantz	PERSON
ftr-336	726	1	smith	PERSON
ftr-336	726	2	seventh	ORDINAL
ftr-336	726	3	lantz	PERSON
ftr-336	726	4	supra	PERSON
ftr-336	726	5	127	CARDINAL
ftr-336	726	6	seventh	ORDINAL
ftr-336	727	1	132	CARDINAL
ftr-336	727	2	nta	ORG
ftr-336	727	3	2010	DATE
ftr-336	727	4	annual	DATE
ftr-336	727	5	17	CARDINAL
ftr-336	727	6	502	CARDINAL
ftr-336	728	1	133	CARDINAL
ftr-336	729	1	iii.c.2.a	ORG
ftr-336	730	1	134	CARDINAL
ftr-336	731	1	bradley w. joondeph	PERSON
ftr-336	732	1	u. j.l. & pol’y	ORG
ftr-336	732	2	205	CARDINAL
ftr-336	732	3	2003	DATE
ftr-336	733	1	tonja jacobi	PERSON
ftr-336	733	2	matthew sag	PERSON
ftr-336	733	3	supreme court	ORG
ftr-336	733	4	98	CARDINAL
ftr-336	733	5	geo	PRODUCT
ftr-336	733	6	l.j. 1,	PERSON
ftr-336	733	7	8	DATE
ftr-336	733	8	2009	DATE
ftr-336	733	9	carolyn shapiro	PERSON
ftr-336	733	10	the supreme court	ORG
ftr-336	733	11	60	CARDINAL
ftr-336	733	12	hastings l.j	PERSON
ftr-336	733	13	477	CARDINAL
ftr-336	733	14	2009	DATE
ftr-336	733	15	lee epstein et al	PERSON
ftr-336	733	16	supreme court	ORG
ftr-336	733	17	101	CARDINAL
ftr-336	733	18	u.l.	PERSON
ftr-336	733	19	1483	CARDINAL
ftr-336	733	20	2007	DATE
ftr-336	733	21	daniel scheider	PERSON
ftr-336	733	22	31	CARDINAL
ftr-336	733	23	n.m. l. rev	PERSON
ftr-336	733	24	325	CARDINAL
ftr-336	733	25	2001	DATE
ftr-336	734	1	135	CARDINAL
ftr-336	737	1	136	CARDINAL
ftr-336	740	1	2012	DATE
ftr-336	740	2	655	CARDINAL
ftr-336	740	3	one	CARDINAL
ftr-336	740	4	three	CARDINAL
ftr-336	740	5	section 6015	DATE
ftr-336	741	1	avenue	GPE
ftr-336	742	1	three	CARDINAL
ftr-336	744	1	section 6015(f	LAW
ftr-336	746	1	1998	DATE
ftr-336	746	2	section 6015(f	LAW
ftr-336	746	3	section 6015(b	LAW
ftr-336	746	4	two	CARDINAL
ftr-336	746	5	section 6015(b	LAW
ftr-336	747	1	eleven	CARDINAL
ftr-336	747	2	section 6015(b	LAW
ftr-336	748	1	eight	CARDINAL
ftr-336	748	2	nine	CARDINAL
ftr-336	748	3	four	CARDINAL
ftr-336	750	1	five	CARDINAL
ftr-336	750	2	three	CARDINAL
ftr-336	752	1	section 6015(b	LAW
ftr-336	753	1	twenty-nine	CARDINAL
ftr-336	753	2	two	CARDINAL
ftr-336	753	3	fewer than thirty	CARDINAL
ftr-336	754	1	twenty	CARDINAL
ftr-336	754	2	thirty-four	CARDINAL
ftr-336	754	3	an additional four	CARDINAL
ftr-336	755	1	137	CARDINAL
ftr-336	756	1	h.r. conf.	ORG
ftr-336	758	1	105	CARDINAL
ftr-336	758	2	254	CARDINAL
ftr-336	758	3	1998	DATE
ftr-336	759	1	138	CARDINAL
ftr-336	759	2	nadler	PERSON
ftr-336	759	3	20	CARDINAL
ftr-336	759	4	83	DATE
ftr-336	759	5	139	CARDINAL
ftr-336	761	1	1.6015-3(b)(3)(i	CARDINAL
ftr-336	762	1	656	CARDINAL
ftr-336	762	2	three	CARDINAL
ftr-336	762	3	section 6015(c	LAW
ftr-336	763	1	section 6015(f	LAW
ftr-336	764	1	section 6015(f	LAW
ftr-336	764	2	78.3 percent	PERCENT
ftr-336	765	1	section 6015(f	LAW
ftr-336	765	2	section 6015(f	LAW
ftr-336	765	3	irs	ORG
ftr-336	765	4	section 6015(b	LAW
ftr-336	765	5	section 6015(f	LAW
ftr-336	766	1	fifty-five	CARDINAL
ftr-336	766	2	section 6015(f	LAW
ftr-336	766	3	sixteen	CARDINAL
ftr-336	766	4	six	CARDINAL
ftr-336	768	1	only four	CARDINAL
ftr-336	769	1	section 6015(b	LAW
ftr-336	770	1	140	CARDINAL
ftr-336	770	2	nadler	ORG
ftr-336	770	3	20	CARDINAL
ftr-336	770	4	83	CARDINAL
ftr-336	773	1	6015(c)(2	CARDINAL
ftr-336	774	1	three	CARDINAL
ftr-336	775	1	two	CARDINAL
ftr-336	775	2	irs	ORG
ftr-336	776	1	89	CARDINAL
ftr-336	777	1	cch	PERSON
ftr-336	777	2	1299	DATE
ftr-336	777	3	1304–05	DATE
ftr-336	778	1	¶ 2005-116	DATE
ftr-336	778	2	923	CARDINAL
ftr-336	779	1	bulger v. commissioner	PERSON
ftr-336	779	2	89	CARDINAL
ftr-336	780	1	1457	DATE
ftr-336	781	1	¶ 2005-147	DATE
ftr-336	781	2	1140–41	DATE
ftr-336	783	1	charlton v. commissioner	PERSON
ftr-336	783	2	114	CARDINAL
ftr-336	783	3	333	CARDINAL
ftr-336	783	4	2000	DATE
ftr-336	784	1	141	CARDINAL
ftr-336	785	1	seven	CARDINAL
ftr-336	786	1	142	CARDINAL
ftr-336	786	2	nadler	ORG
ftr-336	786	3	20	CARDINAL
ftr-336	787	1	143	CARDINAL
ftr-336	788	1	v. neal	PERSON
ftr-336	788	2	557	CARDINAL
ftr-336	788	3	1262	CARDINAL
ftr-336	788	4	1264	DATE
ftr-336	788	5	11th	ORDINAL
ftr-336	788	6	2010	DATE
ftr-336	789	1	ewing v. commissioner	PERSON
ftr-336	789	2	122 t.c	QUANTITY
ftr-336	789	3	32	DATE
ftr-336	789	4	2004	DATE
ftr-336	789	5	132 t.c	QUANTITY
ftr-336	789	6	203	CARDINAL
ftr-336	789	7	210	CARDINAL
ftr-336	789	8	2009	DATE
ftr-336	789	9	aff’g 130 t.c	QUANTITY
ftr-336	789	10	115	CARDINAL
ftr-336	789	11	2008	DATE
ftr-336	790	1	144	CARDINAL
ftr-336	790	2	cc-2009-021	ORG
ftr-336	790	3	2009	DATE
ftr-336	790	4	tnt 125–5	ORG
ftr-336	790	5	35)000-338	CARDINAL
ftr-336	790	6	2000	DATE
ftr-336	791	1	patrick j. smith	PERSON
ftr-336	791	2	2012	DATE
ftr-336	791	3	42-6	CARDINAL
ftr-336	792	1	mary ferrari	PERSON
ftr-336	792	2	2000	DATE
ftr-336	792	3	tnt	ORG
ftr-336	792	4	181–100	CARDINAL
ftr-336	792	5	2012	DATE
ftr-336	792	6	657	CARDINAL
ftr-336	793	1	irs	ORG
ftr-336	795	1	irs	ORG
ftr-336	795	2	eight	CARDINAL
ftr-336	795	3	section 6015	LAW
ftr-336	796	1	one	CARDINAL
ftr-336	796	2	ninth	ORDINAL
ftr-336	796	3	the tax court’s	ORG
ftr-336	796	4	ninth	ORDINAL
ftr-336	796	5	one	CARDINAL
ftr-336	796	6	one	CARDINAL
ftr-336	797	1	6015(f	CARDINAL
ftr-336	797	2	158	CARDINAL
ftr-336	797	3	35.4 percent	PERCENT
ftr-336	797	4	31.6 percent	PERCENT
ftr-336	797	5	50.6 percent	PERCENT
ftr-336	799	1	145	CARDINAL
ftr-336	800	1	christensen v. commissioner	PERSON
ftr-336	800	2	523	CARDINAL
ftr-336	800	3	957	CARDINAL
ftr-336	800	4	962	CARDINAL
ftr-336	800	5	9th	ORDINAL
ftr-336	800	6	2008	DATE
ftr-336	800	7	aff’g 90	CARDINAL
ftr-336	801	1	cch	PERSON
ftr-336	801	2	642	CARDINAL
ftr-336	802	1	¶ 2005-299	DATE
ftr-336	803	1	section 66	LAW
ftr-336	804	1	146	CARDINAL
ftr-336	805	1	rogers v. commissioner	PERSON
ftr-336	805	2	t.c. summ	PERSON
ftr-336	807	1	2010-13	DATE
ftr-336	808	1	147	CARDINAL
ftr-336	809	1	some years	DATE
ftr-336	810	1	31%	PERCENT
ftr-336	810	2	fiscal year 2010	DATE
ftr-336	810	3	55%	PERCENT
ftr-336	810	4	36%	PERCENT
ftr-336	810	5	one	CARDINAL
ftr-336	810	6	72%	PERCENT
ftr-336	810	7	62%	PERCENT
ftr-336	810	8	irs	ORG
ftr-336	810	9	27%	PERCENT
ftr-336	810	10	12%	PERCENT
ftr-336	811	1	nta	ORG
ftr-336	811	2	2010	DATE
ftr-336	811	3	annual	DATE
ftr-336	811	4	17	CARDINAL
ftr-336	811	5	500	CARDINAL
ftr-336	812	1	658	CARDINAL
ftr-336	815	1	irs	ORG
ftr-336	816	1	one	CARDINAL
ftr-336	816	2	gao	PERSON
ftr-336	817	1	64.3 percent	PERCENT
ftr-336	818	1	§ 6015(b	ORG
ftr-336	818	2	6015(f	CARDINAL
ftr-336	818	3	14 20	CARDINAL
ftr-336	818	4	1	CARDINAL
ftr-336	818	5	28.6%	PERCENT
ftr-336	818	6	80.0%	PERCENT
ftr-336	818	7	36.4%	PERCENT
ftr-336	818	8	31.7%	PERCENT
ftr-336	818	9	25.0%	PERCENT
ftr-336	818	10	3.8%	PERCENT
ftr-336	818	11	15.2%	PERCENT
ftr-336	818	12	38.1%	PERCENT
ftr-336	818	13	41.9%	PERCENT
ftr-336	818	14	1.0%	PERCENT
ftr-336	818	15	6015(f	CARDINAL
ftr-336	818	16	section 11 29	LAW
ftr-336	818	17	10.5%	PERCENT
ftr-336	818	18	27.6%	PERCENT
ftr-336	818	19	51.4%	PERCENT
ftr-336	818	20	5.7%	PERCENT
ftr-336	818	21	4.8%	PERCENT
ftr-336	818	22	section 6015(f	LAW
ftr-336	818	23	83.6 percent	PERCENT
ftr-336	819	1	48.4 percent	PERCENT
ftr-336	820	1	139	CARDINAL
ftr-336	820	2	108	CARDINAL
ftr-336	820	3	three	CARDINAL
ftr-336	821	1	148	CARDINAL
ftr-336	822	1	gao	PERSON
ftr-336	822	2	93	CARDINAL
ftr-336	822	3	30	CARDINAL
ftr-336	822	4	149	CARDINAL
ftr-336	823	1	between 1996 and 2001	DATE
ftr-336	823	2	55%	PERCENT
ftr-336	823	3	33%	PERCENT
ftr-336	823	4	12%	PERCENT
ftr-336	824	1	2012	DATE
ftr-336	824	2	659	CARDINAL
ftr-336	824	3	one	CARDINAL
ftr-336	824	4	section 6015(f	LAW
ftr-336	825	1	section 6015(f	LAW
ftr-336	825	2	over 50 percent	PERCENT
ftr-336	825	3	section 6015(f	LAW
ftr-336	825	4	section 6015(b	LAW
ftr-336	826	1	section 6015(f	LAW
ftr-336	826	2	section 6015(f	LAW
ftr-336	826	3	2006	DATE
ftr-336	826	4	2004	DATE
ftr-336	827	1	section 6015(f	LAW
ftr-336	828	1	150	CARDINAL
ftr-336	828	2	section 6015(f	LAW
ftr-336	828	3	55	CARDINAL
ftr-336	828	4	4	CARDINAL
ftr-336	829	1	johnson	PERSON
ftr-336	829	2	1998	DATE
ftr-336	829	3	89	CARDINAL
ftr-336	829	4	1059	CARDINAL
ftr-336	830	1	9	CARDINAL
ftr-336	833	1	1.6015-3(d)(4	CARDINAL
ftr-336	834	1	152	CARDINAL
ftr-336	835	1	2011	DATE
ftr-336	836	1	30	CARDINAL
ftr-336	836	2	660	CARDINAL
ftr-336	836	3	two	CARDINAL
ftr-336	836	4	three	CARDINAL
ftr-336	837	1	first	ORDINAL
ftr-336	837	2	1998	DATE
ftr-336	838	1	the early years	DATE
ftr-336	839	1	second	ORDINAL
ftr-336	839	2	section 6015(f	LAW
ftr-336	839	3	2006	DATE
ftr-336	839	4	ewing v. commissioner,153	PERSON
ftr-336	839	5	section 6015(e	DATE
ftr-336	840	1	congress	ORG
ftr-336	840	2	december 2006.155	DATE
ftr-336	840	3	any given year	DATE
ftr-336	842	1	section 6015(f	LAW
ftr-336	844	1	3	CARDINAL
ftr-336	846	1	153	CARDINAL
ftr-336	847	1	439	CARDINAL
ftr-336	847	2	9th	ORDINAL
ftr-336	848	1	2006	DATE
ftr-336	849	1	122	CARDINAL
ftr-336	849	2	32 (2004	DATE
ftr-336	850	1	154	CARDINAL
ftr-336	851	1	1015	DATE
ftr-336	852	1	155	CARDINAL
ftr-336	853	1	supra	PERSON
ftr-336	853	2	79	CARDINAL
ftr-336	854	1	2012	DATE
ftr-336	854	2	661	CARDINAL
ftr-336	858	1	section 6015(f	LAW
ftr-336	858	2	congress	ORG
ftr-336	859	1	congress	ORG
ftr-336	860	1	congress	ORG
ftr-336	860	2	1998	DATE
ftr-336	861	1	1	CARDINAL
ftr-336	861	2	congress	ORG
ftr-336	861	3	1998	DATE
ftr-336	861	4	90 percent	PERCENT
ftr-336	861	5	ten	CARDINAL
ftr-336	861	6	forty-two	CARDINAL
ftr-336	861	7	23.8 percent	PERCENT
ftr-336	861	8	ninety-two	CARDINAL
ftr-336	861	9	393	CARDINAL
ftr-336	861	10	23.4 percent	PERCENT
ftr-336	861	11	sixteen	CARDINAL
ftr-336	861	12	two	CARDINAL
ftr-336	861	13	1998	DATE
ftr-336	863	1	156	CARDINAL
ftr-336	864	1	supra	PERSON
ftr-336	864	2	58	CARDINAL
ftr-336	864	3	55	CARDINAL
ftr-336	864	4	144	CARDINAL
ftr-336	865	1	rec	GPE
ftr-336	865	2	s7647	GPE
ftr-336	865	3	july 8, 1997	DATE
ftr-336	866	1	157	CARDINAL
ftr-336	867	1	supra	PERSON
ftr-336	867	2	158	CARDINAL
ftr-336	868	1	zorn	ORG
ftr-336	869	1	117	CARDINAL
ftr-336	869	2	424	CARDINAL
ftr-336	869	3	159	CARDINAL
ftr-336	870	1	425	CARDINAL
ftr-336	870	2	160	CARDINAL
ftr-336	871	1	425	CARDINAL
ftr-336	871	2	n.10	ORDINAL
ftr-336	871	3	662	CARDINAL
ftr-336	871	4	338	CARDINAL
ftr-336	871	5	37	CARDINAL
ftr-336	871	6	8 0	DATE
ftr-336	871	7	congress	ORG
ftr-336	872	1	85.4 percent	PERCENT
ftr-336	872	2	85.3 percent	PERCENT
ftr-336	872	3	88.1 percent	PERCENT
ftr-336	874	1	21.6 percent	PERCENT
ftr-336	874	2	37.4 percent	PERCENT
ftr-336	874	3	0.0 percent	PERCENT
ftr-336	874	4	25.4 percent	PERCENT
ftr-336	875	1	89.5 percent	PERCENT
ftr-336	876	1	four	CARDINAL
ftr-336	877	1	only one	CARDINAL
ftr-336	880	1	161	CARDINAL
ftr-336	882	1	jonson	PERSON
ftr-336	882	2	353 1181	CARDINAL
ftr-336	882	3	1182–83	DATE
ftr-336	882	4	10th	ORDINAL
ftr-336	882	5	2003	DATE
ftr-336	883	1	united states	GPE
ftr-336	883	2	105 a.f.t.r	QUANTITY
ftr-336	884	1	2d 1501	DATE
ftr-336	884	2	2010	DATE
ftr-336	885	1	162	CARDINAL
ftr-336	887	1	163	CARDINAL
ftr-336	888	1	3	CARDINAL
ftr-336	888	2	2001	DATE
ftr-336	889	1	2012	DATE
ftr-336	889	2	663 2	CARDINAL
ftr-336	889	3	congress	ORG
ftr-336	889	4	congress	ORG
ftr-336	890	1	at least one year	DATE
ftr-336	892	1	two	CARDINAL
ftr-336	893	1	312 44	PERCENT
ftr-336	893	2	31	CARDINAL
ftr-336	893	3	14 12 5	DATE
ftr-336	893	4	11	CARDINAL
ftr-336	893	5	6 2	CARDINAL
ftr-336	893	6	5	CARDINAL
ftr-336	893	7	20 4	DATE
ftr-336	893	8	86.6 percent	PERCENT
ftr-336	893	9	59.6 percent	PERCENT
ftr-336	893	10	forty-eight	CARDINAL
ftr-336	893	11	13.3 percent	PERCENT
ftr-336	894	1	107	CARDINAL
ftr-336	894	2	25.0 percent	PERCENT
ftr-336	895	1	25.2 percent	PERCENT
ftr-336	895	2	29.9 percent	PERCENT
ftr-336	896	1	86.7 percent	PERCENT
ftr-336	896	2	164	CARDINAL
ftr-336	897	1	55–65	CARDINAL
ftr-336	898	1	165	CARDINAL
ftr-336	899	1	2001	DATE
ftr-336	899	2	34%	PERCENT
ftr-336	899	3	51%	PERCENT
ftr-336	900	1	nta	ORG
ftr-336	900	2	2005	DATE
ftr-336	900	3	annual	DATE
ftr-336	900	4	93	CARDINAL
ftr-336	900	5	328	CARDINAL
ftr-336	901	1	85%	PERCENT
ftr-336	902	1	664	CARDINAL
ftr-336	902	2	[vol.12:8 40 percent	PERCENT
ftr-336	903	1	congress	ORG
ftr-336	903	2	1998	DATE
ftr-336	906	1	116 11 17 1	DATE
ftr-336	906	2	11	CARDINAL
ftr-336	906	3	3	CARDINAL
ftr-336	906	4	1	CARDINAL
ftr-336	906	5	19	CARDINAL
ftr-336	906	6	6 2 4 1	QUANTITY
ftr-336	906	7	congress	ORG
ftr-336	906	8	1998	DATE
ftr-336	907	1	132	CARDINAL
ftr-336	907	2	150	CARDINAL
ftr-336	907	3	88.0 percent	PERCENT
ftr-336	908	1	only 14.2 percent	PERCENT
ftr-336	909	1	81.9 percent	PERCENT
ftr-336	913	1	madison	PERSON
ftr-336	916	1	166	CARDINAL
ftr-336	917	1	92	CARDINAL
ftr-336	918	1	cch	PERSON
ftr-336	918	2	199	CARDINAL
ftr-336	919	1	¶ 2006-185	DATE
ftr-336	920	1	167	CARDINAL
ftr-336	921	1	d.	NORP
ftr-336	921	2	92	CARDINAL
ftr-336	922	1	cch	PERSON
ftr-336	922	2	199	CARDINAL
ftr-336	922	3	209	CARDINAL
ftr-336	923	1	¶ 2006-185	DATE
ftr-336	923	2	1272	CARDINAL
ftr-336	924	1	2012	DATE
ftr-336	924	2	665	CARDINAL
ftr-336	925	1	irs	ORG
ftr-336	927	1	38.5 percent	PERCENT
ftr-336	928	1	stewart	PERSON
ftr-336	929	1	3	CARDINAL
ftr-336	929	2	congress	ORG
ftr-336	932	1	twenty-six	CARDINAL
ftr-336	932	2	nineteen	DATE
ftr-336	932	3	168	CARDINAL
ftr-336	933	1	summ	PERSON
ftr-336	935	1	2009-170	DATE
ftr-336	935	2	169	CARDINAL
ftr-336	936	1	170	CARDINAL
ftr-336	938	1	172	CARDINAL
ftr-336	938	2	98	CARDINAL
ftr-336	939	1	cch	PERSON
ftr-336	939	2	545	CARDINAL
ftr-336	940	1	¶ 2009-281	DATE
ftr-336	941	1	173	CARDINAL
ftr-336	942	1	174	CARDINAL
ftr-336	943	1	98	CARDINAL
ftr-336	944	1	cch	PERSON
ftr-336	944	2	545	CARDINAL
ftr-336	944	3	546	CARDINAL
ftr-336	945	1	¶ 2009-281	DATE
ftr-336	945	2	2040	CARDINAL
ftr-336	949	1	summ	PERSON
ftr-336	951	1	2010-31	DATE
ftr-336	952	1	176	CARDINAL
ftr-336	953	1	144	CARDINAL
ftr-336	955	1	1998	DATE
ftr-336	955	2	spencer abraham	PERSON
ftr-336	958	1	1997	DATE
ftr-336	958	2	jerry weller	PERSON
ftr-336	958	3	s1072	CARDINAL
ftr-336	958	4	al d’amato	PERSON
ftr-336	958	5	bob graham	PERSON
ftr-336	958	6	johnson	PERSON
ftr-336	958	7	58	CARDINAL
ftr-336	959	1	johnson	PERSON
ftr-336	960	1	666	CARDINAL
ftr-336	960	2	abc	ORG
ftr-336	960	3	two	CARDINAL
ftr-336	960	4	five	CARDINAL
ftr-336	961	1	two	CARDINAL
ftr-336	961	2	eight	CARDINAL
ftr-336	961	3	four	CARDINAL
ftr-336	964	1	2 9 11 1 7 8	TIME
ftr-336	964	2	72.7%	PERCENT
ftr-336	964	3	4	CARDINAL
ftr-336	964	4	19 19	DATE
ftr-336	964	5	44.2%	PERCENT
ftr-336	964	6	less than 4 year	DATE
ftr-336	964	7	4	CARDINAL
ftr-336	964	8	50.0%	PERCENT
ftr-336	964	9	12 69	CARDINAL
ftr-336	964	10	3 23 26	CARDINAL
ftr-336	964	11	32.1%	PERCENT
ftr-336	964	12	8 15	DATE
ftr-336	964	13	26.1%	PERCENT
ftr-336	966	1	34.7 percent	PERCENT
ftr-336	966	2	39.5 percent	PERCENT
ftr-336	968	1	three	CARDINAL
ftr-336	968	2	four	CARDINAL
ftr-336	969	1	three	CARDINAL
ftr-336	970	1	eight	CARDINAL
ftr-336	971	1	congress	ORG
ftr-336	971	2	177	CARDINAL
ftr-336	973	1	58	DATE
ftr-336	973	2	8	CARDINAL
ftr-336	973	3	176	CARDINAL
ftr-336	974	1	2012	DATE
ftr-336	974	2	667	CARDINAL
ftr-336	974	3	2	CARDINAL
ftr-336	974	4	36	CARDINAL
ftr-336	974	5	38	CARDINAL
ftr-336	974	6	2	CARDINAL
ftr-336	974	7	49 1 25 26	TIME
ftr-336	974	8	33	CARDINAL
ftr-336	974	9	9 48 57	DATE
ftr-336	975	1	28.9 percent	PERCENT
ftr-336	976	1	50.0 percent	PERCENT
ftr-336	976	2	34.3 percent	PERCENT
ftr-336	977	1	53.1 percent	PERCENT
ftr-336	977	2	only to 31.5 percent	PERCENT
ftr-336	978	1	congress	ORG
ftr-336	980	1	10 73	CARDINAL
ftr-336	980	2	2	CARDINAL
ftr-336	980	3	almost 45 percent	PERCENT
ftr-336	981	1	congress	ORG
ftr-336	981	2	one	CARDINAL
ftr-336	981	3	178	CARDINAL
ftr-336	982	1	22	CARDINAL
ftr-336	983	1	179	CARDINAL
ftr-336	984	1	fiscal year 2010	DATE
ftr-336	984	2	thirty-six	CARDINAL
ftr-336	984	3	56%	PERCENT
ftr-336	985	1	668	CARDINAL
ftr-336	985	2	22	CARDINAL
ftr-336	985	3	182	CARDINAL
ftr-336	985	4	204	CARDINAL
ftr-336	985	5	72	CARDINAL
ftr-336	985	6	45	CARDINAL
ftr-336	985	7	243	CARDINAL
ftr-336	985	8	47.9 percent	PERCENT
ftr-336	985	9	32.8 percent	PERCENT
ftr-336	987	1	35.3 percent	PERCENT
ftr-336	987	2	33.7 percent	PERCENT
ftr-336	988	1	37.4 percent	PERCENT
ftr-336	988	2	34.8 percent	PERCENT
ftr-336	988	3	18.2 percent	PERCENT
ftr-336	988	4	28.9 percent	PERCENT
ftr-336	988	5	eleven	CARDINAL
ftr-336	989	1	eleven	CARDINAL
ftr-336	989	2	six	CARDINAL
ftr-336	990	1	4.	CARDINAL
ftr-336	990	2	congress	ORG
ftr-336	994	1	ten	CARDINAL
ftr-336	995	1	nta	ORG
ftr-336	995	2	2010	DATE
ftr-336	995	3	annual	DATE
ftr-336	995	4	17	CARDINAL
ftr-336	995	5	416	CARDINAL
ftr-336	996	1	twenty	CARDINAL
ftr-336	996	2	six	CARDINAL
ftr-336	996	3	30%	PERCENT
ftr-336	997	1	417	CARDINAL
ftr-336	998	1	sixteen	CARDINAL
ftr-336	998	2	eight	CARDINAL
ftr-336	998	3	50%	PERCENT
ftr-336	998	4	ten	CARDINAL
ftr-336	999	1	d. leandra lederman	PERSON
ftr-336	999	2	warren b. hrung	PERSON
ftr-336	1000	1	41	CARDINAL
ftr-336	1000	2	l. rev	PERSON
ftr-336	1000	3	1235	CARDINAL
ftr-336	1000	4	1282	DATE
ftr-336	1000	5	2006	DATE
ftr-336	1001	1	2012	DATE
ftr-336	1001	2	669	CARDINAL
ftr-336	1003	1	1998	DATE
ftr-336	1003	2	congress	ORG
ftr-336	1006	1	1	CARDINAL
ftr-336	1006	2	congress	ORG
ftr-336	1008	1	only one	CARDINAL
ftr-336	1011	1	180	CARDINAL
ftr-336	1011	2	45	CARDINAL
ftr-336	1011	3	38.6%	PERCENT
ftr-336	1011	4	23.6%	PERCENT
ftr-336	1011	5	10.7%	PERCENT
ftr-336	1011	6	9.7%	PERCENT
ftr-336	1011	7	8.8%	PERCENT
ftr-336	1011	8	8.6%	PERCENT
ftr-336	1011	9	65	CARDINAL
ftr-336	1011	10	14	CARDINAL
ftr-336	1011	11	37.8%	PERCENT
ftr-336	1011	12	32.7%	PERCENT
ftr-336	1011	13	28.0%	PERCENT
ftr-336	1011	14	48.9%	PERCENT
ftr-336	1011	15	29.3%	PERCENT
ftr-336	1011	16	35.0%	PERCENT
ftr-336	1012	1	34.4 percent	PERCENT
ftr-336	1013	1	180	CARDINAL
ftr-336	1013	2	144	CARDINAL
ftr-336	1015	1	s1072	CARDINAL
ftr-336	1015	2	s4511	DATE
ftr-336	1015	3	1998	DATE
ftr-336	1015	4	dodd	PERSON
ftr-336	1016	1	670	CARDINAL
ftr-336	1018	1	twenty-four	CARDINAL
ftr-336	1019	1	ten	CARDINAL
ftr-336	1019	2	60 percent	PERCENT
ftr-336	1020	1	irs	ORG
ftr-336	1020	2	fifty	CARDINAL
ftr-336	1021	1	28.0 percent	PERCENT
ftr-336	1022	1	one	CARDINAL
ftr-336	1022	2	merriam	ORG
ftr-336	1022	3	pierson	ORG
ftr-336	1022	4	sixteen	CARDINAL
ftr-336	1022	5	one	CARDINAL
ftr-336	1022	6	irs	ORG
ftr-336	1022	7	three	CARDINAL
ftr-336	1022	8	irs	ORG
ftr-336	1024	1	43 percent	PERCENT
ftr-336	1024	2	approximately 98 percent	PERCENT
ftr-336	1025	1	103	CARDINAL
ftr-336	1025	2	23.2 percent	PERCENT
ftr-336	1025	3	50.5 percent	PERCENT
ftr-336	1026	1	twenty-seven	CARDINAL
ftr-336	1026	2	6.1 percent	PERCENT
ftr-336	1026	3	only 22.2 percent	PERCENT
ftr-336	1029	1	one	CARDINAL
ftr-336	1030	1	181	CARDINAL
ftr-336	1031	1	$235 billion	MONEY
ftr-336	1031	2	$46 billion	MONEY
ftr-336	1032	1	irs	ORG
ftr-336	1032	2	irs	ORG
ftr-336	1032	3	$450 billion	MONEY
ftr-336	1032	4	2006	DATE
ftr-336	1032	5	1	CARDINAL
ftr-336	1032	6	2012	DATE
ftr-336	1032	7	5-51	CARDINAL
ftr-336	1032	8	182	CARDINAL
ftr-336	1033	1	irs	ORG
ftr-336	1033	2	irs	ORG
ftr-336	1033	3	2006-28	DATE
ftr-336	1033	4	feb. 14, 2006	DATE
ftr-336	1034	1	nina olson	PERSON
ftr-336	1034	2	olson	PERSON
ftr-336	1034	3	irs	ORG
ftr-336	1034	4	2007	DATE
ftr-336	1034	5	tnt	ORG
ftr-336	1034	6	44–28	CARDINAL
ftr-336	1035	1	2012	DATE
ftr-336	1035	2	671	CARDINAL
ftr-336	1035	3	17	CARDINAL
ftr-336	1035	4	3.8%	PERCENT
ftr-336	1035	5	1.8%	PERCENT
ftr-336	1035	6	2.9%	PERCENT
ftr-336	1035	7	9.5%	PERCENT
ftr-336	1035	8	30.4%	PERCENT
ftr-336	1035	9	3.8%	PERCENT
ftr-336	1035	10	6 6 3	CARDINAL
ftr-336	1035	11	35.3%	PERCENT
ftr-336	1035	12	75.0%	PERCENT
ftr-336	1035	13	23.1%	PERCENT
ftr-336	1035	14	52.4%	PERCENT
ftr-336	1035	15	37.0%	PERCENT
ftr-336	1035	16	29.4%	PERCENT
ftr-336	1035	17	239	CARDINAL
ftr-336	1035	18	53.8 percent	PERCENT
ftr-336	1035	19	section 6015	LAW
ftr-336	1036	1	thirty	CARDINAL
ftr-336	1037	1	30 percent	PERCENT
ftr-336	1038	1	52.4 percent	PERCENT
ftr-336	1038	2	75 percent	PERCENT
ftr-336	1040	1	34.7 percent	PERCENT
ftr-336	1041	1	39	CARDINAL
ftr-336	1041	2	25.3%	PERCENT
ftr-336	1041	3	8.4%	PERCENT
ftr-336	1041	4	1.3%	PERCENT
ftr-336	1041	5	47.4%	PERCENT
ftr-336	1041	6	7.8%	PERCENT
ftr-336	1041	7	9.7%	PERCENT
ftr-336	1041	8	10 5	CARDINAL
ftr-336	1041	9	43	CARDINAL
ftr-336	1041	10	25.6%	PERCENT
ftr-336	1041	11	38.5%	PERCENT
ftr-336	1041	12	0%	PERCENT
ftr-336	1041	13	58.9%	PERCENT
ftr-336	1041	14	91.7%	PERCENT
ftr-336	1041	15	13.3%	PERCENT
ftr-336	1041	16	58.9 percent	PERCENT
ftr-336	1041	17	672	CARDINAL
ftr-336	1045	1	sykes v. commissioner,185	PERSON
ftr-336	1046	1	harper v.	PERSON
ftr-336	1049	1	17.1 percent	PERCENT
ftr-336	1049	2	section 6015	LAW
ftr-336	1050	1	7.6 percent	PERCENT
ftr-336	1051	1	12.8 percent	PERCENT
ftr-336	1051	2	33.3 percent	PERCENT
ftr-336	1052	1	4.1 percent	PERCENT
ftr-336	1052	2	44.4 percent	PERCENT
ftr-336	1054	1	183	CARDINAL
ftr-336	1055	1	doyle v. commissioner	ORG
ftr-336	1055	2	94	CARDINAL
ftr-336	1057	1	949	CARDINAL
ftr-336	1057	2	3d	CARDINAL
ftr-336	1057	3	2004	DATE
ftr-336	1058	1	nancy	PERSON
ftr-336	1058	2	almost 70%	PERCENT
ftr-336	1059	1	952	CARDINAL
ftr-336	1060	1	184	CARDINAL
ftr-336	1062	1	98	CARDINAL
ftr-336	1063	1	cch	PERSON
ftr-336	1063	2	331	CARDINAL
ftr-336	1063	3	332	CARDINAL
ftr-336	1064	1	¶ 2009-231	DATE
ftr-336	1064	2	1732	CARDINAL
ftr-336	1065	1	185	CARDINAL
ftr-336	1066	1	98	CARDINAL
ftr-336	1067	1	cch	PERSON
ftr-336	1067	2	105	CARDINAL
ftr-336	1067	3	151	CARDINAL
ftr-336	1067	4	156	DATE
ftr-336	1068	1	¶ 2009-197	DATE
ftr-336	1068	2	1473	DATE
ftr-336	1068	3	74	DATE
ftr-336	1068	4	1480	DATE
ftr-336	1069	1	186	CARDINAL
ftr-336	1070	1	t.c. summ	PERSON
ftr-336	1072	1	2010-153	DATE
ftr-336	1072	2	2012	DATE
ftr-336	1072	3	673	CARDINAL
ftr-336	1072	4	two	CARDINAL
ftr-336	1072	5	congress	ORG
ftr-336	1072	6	congress	ORG
ftr-336	1072	7	section 6015(f	LAW
ftr-336	1072	8	section 6015(f	LAW
ftr-336	1072	9	269	CARDINAL
ftr-336	1072	10	93.7 percent	PERCENT
ftr-336	1073	1	six	CARDINAL
ftr-336	1074	1	congress	ORG
ftr-336	1075	1	section 6015(b	LAW
ftr-336	1075	2	section 6015(f	LAW
ftr-336	1076	1	irs	ORG
ftr-336	1076	2	irs	ORG
ftr-336	1076	3	only one	CARDINAL
ftr-336	1077	1	irs	ORG
ftr-336	1077	2	187	CARDINAL
ftr-336	1080	1	105	CARDINAL
ftr-336	1080	2	105	CARDINAL
ftr-336	1080	3	144	CARDINAL
ftr-336	1082	1	barbara	PERSON
ftr-336	1082	2	dianne feinstein	PERSON
ftr-336	1082	3	william roth	PERSON
ftr-336	1082	4	carol moseley-braun	PERSON
ftr-336	1083	1	188	CARDINAL
ftr-336	1085	1	6015(c)(3)(c	CARDINAL
ftr-336	1087	1	94	CARDINAL
ftr-336	1088	1	cch	PERSON
ftr-336	1088	2	183	CARDINAL
ftr-336	1088	3	186–87	DATE
ftr-336	1089	1	¶ 2007-234	DATE
ftr-336	1089	2	1426	DATE
ftr-336	1089	3	2007	DATE
ftr-336	1090	1	189	CARDINAL
ftr-336	1090	2	proc	PERSON
ftr-336	1091	1	2003-61	DATE
ftr-336	1091	2	2003-2	DATE
ftr-336	1091	3	296	CARDINAL
ftr-336	1091	4	298	CARDINAL
ftr-336	1091	5	2012-8	DATE
ftr-336	1091	6	9	CARDINAL
ftr-336	1091	7	190	CARDINAL
ftr-336	1092	1	mellen	PERSON
ftr-336	1092	2	84	CARDINAL
ftr-336	1093	1	530	CARDINAL
ftr-336	1093	2	538	CARDINAL
ftr-336	1094	1	¶ 2002-280	DATE
ftr-336	1094	2	1703	DATE
ftr-336	1094	3	2002	DATE
ftr-336	1095	1	191	CARDINAL
ftr-336	1097	1	1.6015-2(c	QUANTITY
ftr-336	1098	1	1998	DATE
ftr-336	1098	2	approximately 55%	PERCENT
ftr-336	1099	1	zorn	ORG
ftr-336	1099	2	117	CARDINAL
ftr-336	1099	3	425	CARDINAL
ftr-336	1099	4	674	CARDINAL
ftr-336	1100	1	irs	ORG
ftr-336	1100	2	irs	ORG
ftr-336	1101	1	section 6015(b	LAW
ftr-336	1101	2	congress	ORG
ftr-336	1101	3	irs	ORG
ftr-336	1101	4	section 6015(b	LAW
ftr-336	1101	5	192	CARDINAL
ftr-336	1102	1	proc	PERSON
ftr-336	1103	1	2003-61	DATE
ftr-336	1103	2	2003-2	DATE
ftr-336	1103	3	296	CARDINAL
ftr-336	1103	4	298	CARDINAL
ftr-336	1103	5	2012-8	DATE
ftr-336	1103	6	9	CARDINAL
ftr-336	1103	7	193	CARDINAL
ftr-336	1107	1	1.6015-2(c	QUANTITY
ftr-336	1108	1	195	CARDINAL
ftr-336	1108	2	mitchell v. commissioner	ORG
ftr-336	1108	3	292	CARDINAL
ftr-336	1108	4	800	CARDINAL
ftr-336	1108	5	803-04	CARDINAL
ftr-336	1108	6	d.c	GPE
ftr-336	1108	7	2002	DATE
ftr-336	1108	8	86	CARDINAL
ftr-336	1109	1	cch	PERSON
ftr-336	1109	2	499	CARDINAL
ftr-336	1109	3	503	CARDINAL
ftr-336	1110	1	¶ 2003-301	DATE
ftr-336	1110	2	1666	DATE
ftr-336	1110	3	2003	DATE
ftr-336	1110	4	aff’d, ohrman v. commissioner	ORG
ftr-336	1110	5	157	CARDINAL
ftr-336	1112	1	997	CARDINAL
ftr-336	1112	2	9th	ORDINAL
ftr-336	1112	3	2005	DATE
ftr-336	1113	1	196	CARDINAL
ftr-336	1114	1	121 t.c	QUANTITY
ftr-336	1114	2	73	DATE
ftr-336	1114	3	80	DATE
ftr-336	1114	4	2003	DATE
ftr-336	1114	5	98	CARDINAL
ftr-336	1115	1	cch	PERSON
ftr-336	1115	2	163	DATE
ftr-336	1115	3	171	CARDINAL
ftr-336	1116	1	¶ 2009-201	DATE
ftr-336	1116	2	1503	DATE
ftr-336	1116	3	2009	DATE
ftr-336	1117	1	forty-seven	CARDINAL
ftr-336	1117	2	ninth	ORDINAL
ftr-336	1118	1	887	CARDINAL
ftr-336	1118	2	959	CARDINAL
ftr-336	1118	3	965	CARDINAL
ftr-336	1118	4	9th	ORDINAL
ftr-336	1118	5	1989	DATE
ftr-336	1119	1	197	CARDINAL
ftr-336	1120	1	6015(c)(3)(c	CARDINAL
ftr-336	1122	1	116 t.c	QUANTITY
ftr-336	1122	2	198	CARDINAL
ftr-336	1122	3	204	CARDINAL
ftr-336	1122	4	2001	DATE
ftr-336	1123	1	1.6015-3(c)(2)(b)(2	QUANTITY
ftr-336	1124	1	2012	DATE
ftr-336	1124	2	675	CARDINAL
ftr-336	1125	1	irs	ORG
ftr-336	1125	2	only one	CARDINAL
ftr-336	1126	1	§ 6015(b	ORG
ftr-336	1126	2	6 3 4 31	DATE
ftr-336	1126	3	13	CARDINAL
ftr-336	1126	4	68 1	CARDINAL
ftr-336	1126	5	irs	ORG
ftr-336	1126	6	1	CARDINAL
ftr-336	1126	7	5	CARDINAL
ftr-336	1126	8	1 2	CARDINAL
ftr-336	1126	9	4 11 11 15	TIME
ftr-336	1126	10	1 4 3 4 3 5	DATE
ftr-336	1126	11	section 6015(b	LAW
ftr-336	1127	1	section 6015(f	LAW
ftr-336	1127	2	one	CARDINAL
ftr-336	1128	1	56.6 percent	PERCENT
ftr-336	1128	2	section 6015(f	LAW
ftr-336	1128	3	37.7 percent	PERCENT
ftr-336	1128	4	section 6015(f	LAW
ftr-336	1130	1	57.7 percent	PERCENT
ftr-336	1131	1	198	CARDINAL
ftr-336	1132	1	6015(c)(3)(c	CARDINAL
ftr-336	1132	2	beck	PERSON
ftr-336	1132	3	20	CARDINAL
ftr-336	1132	4	948	CARDINAL
ftr-336	1133	1	20	CARDINAL
ftr-336	1133	2	863–64	CARDINAL
ftr-336	1133	3	bob graham	PERSON
ftr-336	1133	4	al d’amato	PERSON
ftr-336	1133	5	dianne feinstein	PERSON
ftr-336	1133	6	tim johnson	PERSON
ftr-336	1134	1	144	CARDINAL
ftr-336	1136	1	1998	DATE
ftr-336	1136	2	2676	CARDINAL
ftr-336	1137	1	199	CARDINAL
ftr-336	1139	1	1.6015-3(c)(iv	DATE
ftr-336	1142	1	1.6015-3(c)(v	CARDINAL
ftr-336	1143	1	200	CARDINAL
ftr-336	1144	1	676	CARDINAL
ftr-336	1144	2	15.4 percent	PERCENT
ftr-336	1144	3	11.5 percent	PERCENT
ftr-336	1147	1	twenty-six	CARDINAL
ftr-336	1149	1	jones	PERSON
ftr-336	1149	2	section 6015(f	LAW
ftr-336	1151	1	cheshire v. commissioner203	PERSON
ftr-336	1151	2	wiksell v. commissioner,204 wives	PERSON
ftr-336	1153	1	aba	PERSON
ftr-336	1153	2	1995	DATE
ftr-336	1153	3	seven	CARDINAL
ftr-336	1154	1	one	CARDINAL
ftr-336	1154	2	201	CARDINAL
ftr-336	1155	1	97	CARDINAL
ftr-336	1156	1	cch	PERSON
ftr-336	1156	2	1283	CARDINAL
ftr-336	1156	3	1286	CARDINAL
ftr-336	1157	1	¶ 2009-052	DATE
ftr-336	1157	2	413	CARDINAL
ftr-336	1157	3	2009	DATE
ftr-336	1158	1	202	CARDINAL
ftr-336	1158	2	99	CARDINAL
ftr-336	1159	1	1457	DATE
ftr-336	1159	2	1460	DATE
ftr-336	1160	1	¶ 2010-112	DATE
ftr-336	1160	2	667	CARDINAL
ftr-336	1160	3	2010	DATE
ftr-336	1161	1	kruse v. commissioner	ORG
ftr-336	1161	2	100	CARDINAL
ftr-336	1162	1	cch	PERSON
ftr-336	1162	2	524	CARDINAL
ftr-336	1162	3	525	CARDINAL
ftr-336	1163	1	¶ 2010-270	DATE
ftr-336	1163	2	1636	DATE
ftr-336	1163	3	2010	DATE
ftr-336	1163	4	pierce v. commissioner	PERSON
ftr-336	1163	5	t.c. summ	PERSON
ftr-336	1165	1	2003126	DATE
ftr-336	1166	1	203	CARDINAL
ftr-336	1167	1	282	CARDINAL
ftr-336	1167	2	326	CARDINAL
ftr-336	1167	3	300	CARDINAL
ftr-336	1167	4	5th	ORDINAL
ftr-336	1167	5	2002	DATE
ftr-336	1168	1	204	CARDINAL
ftr-336	1168	2	wiksell v. commissioner	PERSON
ftr-336	1168	3	67	CARDINAL
ftr-336	1169	1	2360	DATE
ftr-336	1169	2	2367	DATE
ftr-336	1170	1	94,099	CARDINAL
ftr-336	1170	2	94–485	CARDINAL
ftr-336	1170	3	1994	DATE
ftr-336	1170	4	wiksell v. commissioner	PERSON
ftr-336	1170	5	90	CARDINAL
ftr-336	1170	6	1459	CARDINAL
ftr-336	1170	7	9th	ORDINAL
ftr-336	1170	8	1996	DATE
ftr-336	1171	1	205	CARDINAL
ftr-336	1172	1	aba	PERSON
ftr-336	1172	2	1995	DATE
ftr-336	1172	3	supra	PERSON
ftr-336	1172	4	51	CARDINAL
ftr-336	1172	5	5	CARDINAL
ftr-336	1172	6	6	CARDINAL
ftr-336	1172	7	206	CARDINAL
ftr-336	1173	1	jaske v. commissioner	ORG
ftr-336	1173	2	t.c. summ	PERSON
ftr-336	1175	1	2010-85	DATE
ftr-336	1176	1	2012	DATE
ftr-336	1176	2	677	CARDINAL
ftr-336	1178	1	kelly v. commissioner,208	PERSON
ftr-336	1181	1	washington	GPE
ftr-336	1184	1	section 6015(c	LAW
ftr-336	1185	1	mora v.	PERSON
ftr-336	1189	1	irs	ORG
ftr-336	1194	1	207	CARDINAL
ftr-336	1194	2	gurr	GPE
ftr-336	1194	3	summ	PERSON
ftr-336	1195	1	2002-7	DATE
ftr-336	1195	2	208	CARDINAL
ftr-336	1195	3	100	CARDINAL
ftr-336	1196	1	cch	PERSON
ftr-336	1196	2	507	CARDINAL
ftr-336	1196	3	512	CARDINAL
ftr-336	1197	1	¶ 2010-267	DATE
ftr-336	1197	2	1615	CARDINAL
ftr-336	1197	3	2010	DATE
ftr-336	1198	1	209	CARDINAL
ftr-336	1200	1	120	CARDINAL
ftr-336	1200	2	137	CARDINAL
ftr-336	1200	3	202	CARDINAL
ftr-336	1200	4	2003	DATE
ftr-336	1201	1	211	CARDINAL
ftr-336	1202	1	212	CARDINAL
ftr-336	1203	1	117 t.c	QUANTITY
ftr-336	1203	2	279	CARDINAL
ftr-336	1203	3	281	CARDINAL
ftr-336	1203	4	2001	DATE
ftr-336	1204	1	213	CARDINAL
ftr-336	1204	2	116	CARDINAL
ftr-336	1204	3	198	CARDINAL
ftr-336	1204	4	205	CARDINAL
ftr-336	1205	1	214	CARDINAL
ftr-336	1206	1	13	CARDINAL
ftr-336	1206	2	51	DATE
ftr-336	1207	1	9003	CARDINAL
ftr-336	1207	2	128	CARDINAL
ftr-336	1207	3	29	CARDINAL
ftr-336	1208	1	678	CARDINAL
ftr-336	1213	1	braden	PERSON
ftr-336	1214	1	charlton v. commissioner,217	PERSON
ftr-336	1217	1	dozens	CARDINAL
ftr-336	1218	1	74-year-old	DATE
ftr-336	1219	1	215	CARDINAL
ftr-336	1219	2	81	CARDINAL
ftr-336	1220	1	1380	CARDINAL
ftr-336	1220	2	1383	CARDINAL
ftr-336	1221	1	¶ 2001	DATE
ftr-336	1221	2	069	CARDINAL
ftr-336	1221	3	527	CARDINAL
ftr-336	1221	4	2001	DATE
ftr-336	1222	1	216	CARDINAL
ftr-336	1223	1	217	CARDINAL
ftr-336	1223	2	114	CARDINAL
ftr-336	1223	3	333	CARDINAL
ftr-336	1223	4	336	CARDINAL
ftr-336	1223	5	2000	DATE
ftr-336	1224	1	204	CARDINAL
ftr-336	1226	1	618	CARDINAL
ftr-336	1226	2	620	CARDINAL
ftr-336	1226	3	9th	ORDINAL
ftr-336	1226	4	2006	DATE
ftr-336	1226	5	aff’g	DATE
ftr-336	1226	6	capehart v. commissioner	ORG
ftr-336	1227	1	¶ 2004-268	DATE
ftr-336	1227	2	2004	DATE
ftr-336	1227	3	grossman v. commissioner	PERSON
ftr-336	1227	4	182	CARDINAL
ftr-336	1227	5	275	CARDINAL
ftr-336	1227	6	231	CARDINAL
ftr-336	1227	7	4th	ORDINAL
ftr-336	1227	8	1999	DATE
ftr-336	1228	1	218	CARDINAL
ftr-336	1228	2	85	CARDINAL
ftr-336	1229	1	1517	DATE
ftr-336	1229	2	1529	DATE
ftr-336	1230	1	¶ 2003-180	DATE
ftr-336	1230	2	970–71	DATE
ftr-336	1230	3	2003	DATE
ftr-336	1230	4	pierce v. commissioner	PERSON
ftr-336	1230	5	85	CARDINAL
ftr-336	1231	1	1553	DATE
ftr-336	1231	2	1560	DATE
ftr-336	1232	1	¶ 2003-188	DATE
ftr-336	1232	2	1007–08	CARDINAL
ftr-336	1232	3	2003	DATE
ftr-336	1233	1	219	CARDINAL
ftr-336	1233	2	548	CARDINAL
ftr-336	1233	3	487	CARDINAL
ftr-336	1233	4	6th	ORDINAL
ftr-336	1233	5	2008	DATE
ftr-336	1234	1	220	CARDINAL
ftr-336	1235	1	101	CARDINAL
ftr-336	1237	1	34	CARDINAL
ftr-336	1237	2	42	DATE
ftr-336	1237	3	6th	ORDINAL
ftr-336	1237	4	2004	DATE
ftr-336	1237	5	543	CARDINAL
ftr-336	1237	6	2004	DATE
ftr-336	1238	1	one	CARDINAL
ftr-336	1238	2	pre-1998	DATE
ftr-336	1238	3	mary ann cohen	PERSON
ftr-336	1238	4	the same tax year	DATE
ftr-336	1240	1	levin v. commissioner	PERSON
ftr-336	1240	2	71	CARDINAL
ftr-336	1241	1	2938	DATE
ftr-336	1241	2	2942	DATE
ftr-336	1242	1	¶ 96,211	CARDINAL
ftr-336	1242	2	1996	DATE
ftr-336	1243	1	221	CARDINAL
ftr-336	1244	1	101	CARDINAL
ftr-336	1246	1	42	CARDINAL
ftr-336	1246	2	2012	DATE
ftr-336	1246	3	679	CARDINAL
ftr-336	1247	1	thirty-two	CARDINAL
ftr-336	1247	2	68.8 percent	PERCENT
ftr-336	1250	1	110	CARDINAL
ftr-336	1250	2	24.8 percent	PERCENT
ftr-336	1251	1	4	CARDINAL
ftr-336	1251	2	3	CARDINAL
ftr-336	1251	3	7	CARDINAL
ftr-336	1251	4	1	CARDINAL
ftr-336	1251	5	13 5 4	DATE
ftr-336	1251	6	5	CARDINAL
ftr-336	1251	7	1	CARDINAL
ftr-336	1251	8	54	CARDINAL
ftr-336	1251	9	37	CARDINAL
ftr-336	1251	10	26	CARDINAL
ftr-336	1251	11	irs	ORG
ftr-336	1251	12	1	CARDINAL
ftr-336	1252	1	one	CARDINAL
ftr-336	1253	1	richard beck	PERSON
ftr-336	1253	2	one	CARDINAL
ftr-336	1254	1	”222 congress	ORG
ftr-336	1255	1	congress	ORG
ftr-336	1255	2	222	CARDINAL
ftr-336	1256	1	beck	PERSON
ftr-336	1256	2	20	CARDINAL
ftr-336	1256	3	948	CARDINAL
ftr-336	1256	4	223	CARDINAL
ftr-336	1257	1	58	DATE
ftr-336	1257	2	183	CARDINAL
ftr-336	1257	3	john chafee	PERSON
ftr-336	1257	4	144	CARDINAL
ftr-336	1259	1	7623	DATE
ftr-336	1259	2	1998	DATE
ftr-336	1259	3	william roth	PERSON
ftr-336	1261	1	105	CARDINAL
ftr-336	1261	2	253–54	DATE
ftr-336	1261	3	1998	DATE
ftr-336	1263	1	105	CARDINAL
ftr-336	1263	2	1	CARDINAL
ftr-336	1263	3	152–53 (1997	DATE
ftr-336	1264	1	224	CARDINAL
ftr-336	1265	1	58–68	CARDINAL
ftr-336	1266	1	only one	CARDINAL
ftr-336	1266	2	6015(b	CARDINAL
ftr-336	1268	1	one	CARDINAL
ftr-336	1269	1	169	CARDINAL
ftr-336	1270	1	irs	ORG
ftr-336	1270	2	76	CARDINAL
ftr-336	1270	3	20 5	CARDINAL
ftr-336	1270	4	35	CARDINAL
ftr-336	1270	5	51.5 percent	PERCENT
ftr-336	1270	6	irs	ORG
ftr-336	1270	7	65.0 percent	PERCENT
ftr-336	1271	1	9.2 percent	PERCENT
ftr-336	1272	1	section 6015(f	LAW
ftr-336	1272	2	section 6015(b	LAW
ftr-336	1272	3	section 6015(b	LAW
ftr-336	1273	1	only two	CARDINAL
ftr-336	1274	1	225	CARDINAL
ftr-336	1276	1	1.6015-2(d	CARDINAL
ftr-336	1276	2	proc	PERSON
ftr-336	1277	1	2003-61	DATE
ftr-336	1277	2	2003-2	DATE
ftr-336	1277	3	296	CARDINAL
ftr-336	1277	4	299	CARDINAL
ftr-336	1278	1	226	CARDINAL
ftr-336	1279	1	6015(c)(4	CARDINAL
ftr-336	1280	1	227	CARDINAL
ftr-336	1281	1	christian	NORP
ftr-336	1281	2	20	CARDINAL
ftr-336	1281	3	570–71	DATE
ftr-336	1282	1	228	CARDINAL
ftr-336	1283	1	cheshire v. commissioner	PERSON
ftr-336	1283	2	282	CARDINAL
ftr-336	1283	3	326	CARDINAL
ftr-336	1283	4	338	CARDINAL
ftr-336	1283	5	5th	ORDINAL
ftr-336	1283	6	2002	DATE
ftr-336	1284	1	2012	DATE
ftr-336	1284	2	681	CARDINAL
ftr-336	1285	1	two	CARDINAL
ftr-336	1286	1	bozick v. commissioner,232	PERSON
ftr-336	1289	1	george v. commissioner,234	PERSON
ftr-336	1291	1	229	CARDINAL
ftr-336	1293	1	1.6015-2(d	CARDINAL
ftr-336	1294	1	230	CARDINAL
ftr-336	1295	1	231	CARDINAL
ftr-336	1297	1	99	CARDINAL
ftr-336	1298	1	1242	CARDINAL
ftr-336	1298	2	1244	CARDINAL
ftr-336	1299	1	¶ 2010-61	DATE
ftr-336	1299	2	355	CARDINAL
ftr-336	1299	3	2010	DATE
ftr-336	1300	1	233	CARDINAL
ftr-336	1301	1	234	CARDINAL
ftr-336	1303	1	¶ 2004-261	DATE
ftr-336	1303	2	1581	DATE
ftr-336	1303	3	2004	DATE
ftr-336	1304	1	235	CARDINAL
ftr-336	1305	1	only one	CARDINAL
ftr-336	1306	1	irs	ORG
ftr-336	1306	2	2008	DATE
ftr-336	1306	3	71-63	CARDINAL
ftr-336	1306	4	april 8, 2008	DATE
ftr-336	1306	5	haltom v. commissioner	PERSON
ftr-336	1307	1	¶ 2005-209	DATE
ftr-336	1307	2	1597	CARDINAL
ftr-336	1308	1	236	CARDINAL
ftr-336	1309	1	¶ 2004-268	DATE
ftr-336	1309	2	1642	DATE
ftr-336	1309	3	2004	DATE
ftr-336	1309	4	aff’d, capehart v. commissioner	ORG
ftr-336	1309	5	204	CARDINAL
ftr-336	1311	1	618	CARDINAL
ftr-336	1311	2	9th	ORDINAL
ftr-336	1311	3	2006	DATE
ftr-336	1311	4	juell v. commissioner	PERSON
ftr-336	1311	5	94	CARDINAL
ftr-336	1312	1	143	CARDINAL
ftr-336	1312	2	148	CARDINAL
ftr-336	1313	1	¶ 2007-219	DATE
ftr-336	1313	2	1372–73	CARDINAL
ftr-336	1313	3	2007	DATE
ftr-336	1314	1	¶ 2004-274	DATE
ftr-336	1314	2	1718	CARDINAL
ftr-336	1315	1	t.c. summ	PERSON
ftr-336	1316	1	2008-49	DATE
ftr-336	1316	2	wizen v. commissioner	ORG
ftr-336	1316	3	t.c. summ	PERSON
ftr-336	1318	1	2007-99	DATE
ftr-336	1319	1	237	CARDINAL
ftr-336	1320	1	one	CARDINAL
ftr-336	1320	2	the years	DATE
ftr-336	1321	1	griffin v. commissioner	PERSON
ftr-336	1321	2	t.c. summ	PERSON
ftr-336	1323	1	2005-41	DATE
ftr-336	1324	1	682	CARDINAL
ftr-336	1325	1	schultz v.	PERSON
ftr-336	1325	2	irs	ORG
ftr-336	1326	1	irs	ORG
ftr-336	1329	1	section 6015(f	LAW
ftr-336	1332	1	twenty-two	CARDINAL
ftr-336	1332	2	only one	CARDINAL
ftr-336	1333	1	prior years	DATE
ftr-336	1334	1	butler v. commissioner,241	PERSON
ftr-336	1334	2	1992	DATE
ftr-336	1334	3	prior years	DATE
ftr-336	1336	1	238	CARDINAL
ftr-336	1336	2	100	CARDINAL
ftr-336	1337	1	cch	PERSON
ftr-336	1337	2	353	CARDINAL
ftr-336	1337	3	355	CARDINAL
ftr-336	1338	1	¶ 2010-233	DATE
ftr-336	1338	2	1387	CARDINAL
ftr-336	1338	3	2010	DATE
ftr-336	1339	1	239	CARDINAL
ftr-336	1340	1	summ	PERSON
ftr-336	1342	1	2010-106	DATE
ftr-336	1343	1	240	CARDINAL
ftr-336	1344	1	sjodin v. commissioner	PERSON
ftr-336	1345	1	¶ 2004-205	DATE
ftr-336	1345	2	1248	CARDINAL
ftr-336	1345	3	49	DATE
ftr-336	1345	4	2004	DATE
ftr-336	1346	1	sjodin v. commissioner	PERSON
ftr-336	1346	2	2006-1	DATE
ftr-336	1346	3	u.s.	GPE
ftr-336	1347	1	cch	PERSON
ftr-336	1347	2	50,357	CARDINAL
ftr-336	1347	3	97	CARDINAL
ftr-336	1348	1	2006	DATE
ftr-336	1348	2	241	CARDINAL
ftr-336	1348	3	114	CARDINAL
ftr-336	1348	4	276	CARDINAL
ftr-336	1348	5	285	CARDINAL
ftr-336	1348	6	2000	DATE
ftr-336	1348	7	132	CARDINAL
ftr-336	1348	8	203	CARDINAL
ftr-336	1348	9	2009	DATE
ftr-336	1349	1	96	CARDINAL
ftr-336	1350	1	143	CARDINAL
ftr-336	1350	2	143	CARDINAL
ftr-336	1351	1	¶ 2008-211	DATE
ftr-336	1351	2	1099–1100 (2008	DATE
ftr-336	1351	3	242	CARDINAL
ftr-336	1352	1	243	CARDINAL
ftr-336	1353	1	101	CARDINAL
ftr-336	1355	1	43	CARDINAL
ftr-336	1355	2	doyle v. commissioner	ORG
ftr-336	1355	3	94	CARDINAL
ftr-336	1357	1	949	CARDINAL
ftr-336	1357	2	953	CARDINAL
ftr-336	1357	3	3d	CARDINAL
ftr-336	1357	4	2004	DATE
ftr-336	1358	1	2012	DATE
ftr-336	1358	2	683	CARDINAL
ftr-336	1359	1	more than $782,000	MONEY
ftr-336	1359	2	one week	DATE
ftr-336	1359	3	irs	ORG
ftr-336	1362	1	ohrman	PERSON
ftr-336	1362	2	congress	ORG
ftr-336	1362	3	4	CARDINAL
ftr-336	1363	1	oregon	GPE
ftr-336	1363	2	ohrman	PERSON
ftr-336	1364	1	irs	ORG
ftr-336	1365	1	two or three months	DATE
ftr-336	1365	2	irs	ORG
ftr-336	1367	1	2000-15	DATE
ftr-336	1367	2	sec	ORG
ftr-336	1367	3	4.01(5	CARDINAL
ftr-336	1368	1	wiener	PERSON
ftr-336	1368	2	charles	PERSON
ftr-336	1369	1	andrews 244	FAC
ftr-336	1369	2	86	CARDINAL
ftr-336	1370	1	cch	PERSON
ftr-336	1370	2	504	CARDINAL
ftr-336	1371	1	1666	CARDINAL
ftr-336	1371	2	2003	DATE
ftr-336	1372	1	doyle v. commissioner	ORG
ftr-336	1372	2	85	CARDINAL
ftr-336	1373	1	1108	DATE
ftr-336	1373	2	1111–12	DATE
ftr-336	1374	1	¶ 2003-96	DATE
ftr-336	1374	2	468–69	DATE
ftr-336	1374	3	2003	DATE
ftr-336	1374	4	aff’d, doyle v. commissioner	ORG
ftr-336	1374	5	94	CARDINAL
ftr-336	1376	1	949	CARDINAL
ftr-336	1376	2	3d	CARDINAL
ftr-336	1376	3	2004	DATE
ftr-336	1376	4	pierce	ORG
ftr-336	1376	5	85	CARDINAL
ftr-336	1377	1	cch	PERSON
ftr-336	1377	2	1561	DATE
ftr-336	1378	1	1009	DATE
ftr-336	1379	1	united states	GPE
ftr-336	1379	2	513	CARDINAL
ftr-336	1379	3	f. supp	ORG
ftr-336	1380	1	2d 825	DATE
ftr-336	1381	1	tex. 2007	DATE
ftr-336	1381	2	united states	GPE
ftr-336	1381	3	100	CARDINAL
ftr-336	1381	4	2007-6811	DATE
ftr-336	1382	1	2007	DATE
ftr-336	1383	1	245	CARDINAL
ftr-336	1384	1	86	CARDINAL
ftr-336	1385	1	cch	PERSON
ftr-336	1385	2	505	CARDINAL
ftr-336	1386	1	1668	CARDINAL
ftr-336	1387	1	246	CARDINAL
ftr-336	1388	1	96	CARDINAL
ftr-336	1389	1	cch	PERSON
ftr-336	1389	2	227	CARDINAL
ftr-336	1389	3	234	CARDINAL
ftr-336	1390	1	¶ 2008-230	DATE
ftr-336	1390	2	1230	CARDINAL
ftr-336	1391	1	247	CARDINAL
ftr-336	1392	1	684	CARDINAL
ftr-336	1393	1	andrews	GPE
ftr-336	1397	1	irs	ORG
ftr-336	1398	1	jones v.	PERSON
ftr-336	1398	2	u.s.	GPE
ftr-336	1403	1	congress	ORG
ftr-336	1404	1	haltom	PERSON
ftr-336	1406	1	275,000	MONEY
ftr-336	1406	2	1990 to 1992	DATE
ftr-336	1406	3	230,000	MONEY
ftr-336	1406	4	only $25,000	MONEY
ftr-336	1407	1	less than 15 percent	PERCENT
ftr-336	1407	2	248	CARDINAL
ftr-336	1408	1	69	CARDINAL
ftr-336	1408	2	f. supp	PERSON
ftr-336	1409	1	2d 972	DATE
ftr-336	1409	2	974	CARDINAL
ftr-336	1409	3	n.d.	GPE
ftr-336	1409	4	ohio 1999	EVENT
ftr-336	1409	5	aff’d, andrews v. taylor	ORG
ftr-336	1409	6	225	CARDINAL
ftr-336	1409	7	658	CARDINAL
ftr-336	1409	8	6th	ORDINAL
ftr-336	1410	1	249	CARDINAL
ftr-336	1411	1	t.c. summ	PERSON
ftr-336	1413	1	2010-129	DATE
ftr-336	1414	1	250	CARDINAL
ftr-336	1414	2	gurr	GPE
ftr-336	1414	3	summ	PERSON
ftr-336	1415	1	2002-7	DATE
ftr-336	1415	2	251	CARDINAL
ftr-336	1416	1	322	CARDINAL
ftr-336	1416	2	f. supp	PERSON
ftr-336	1417	1	2d 1024	DATE
ftr-336	1417	2	2004	DATE
ftr-336	1418	1	252	CARDINAL
ftr-336	1419	1	94	CARDINAL
ftr-336	1420	1	cch	PERSON
ftr-336	1420	2	183	CARDINAL
ftr-336	1420	3	187	CARDINAL
ftr-336	1421	1	¶ 2007-234	DATE
ftr-336	1421	2	1427	DATE
ftr-336	1421	3	2007	DATE
ftr-336	1422	1	beatty v. commissioner	PERSON
ftr-336	1422	2	93	CARDINAL
ftr-336	1423	1	1422	DATE
ftr-336	1423	2	1427	DATE
ftr-336	1424	1	¶ 2007-167	DATE
ftr-336	1424	2	1123	DATE
ftr-336	1424	3	2007	DATE
ftr-336	1425	1	george v. commissioner	PERSON
ftr-336	1425	2	supra	PERSON
ftr-336	1425	3	234	CARDINAL
ftr-336	1425	4	253	CARDINAL
ftr-336	1427	1	¶ 2005-209	DATE
ftr-336	1427	2	1597	CARDINAL
ftr-336	1428	1	2012	DATE
ftr-336	1428	2	685	CARDINAL
ftr-336	1429	1	2	CARDINAL
ftr-336	1429	2	1998	DATE
ftr-336	1429	3	congress	ORG
ftr-336	1429	4	congress	ORG
ftr-336	1429	5	section 6015	LAW
ftr-336	1429	6	irs	ORG
ftr-336	1429	7	irs	ORG
ftr-336	1429	8	2000	DATE
ftr-336	1429	9	congress	ORG
ftr-336	1431	1	irs	ORG
ftr-336	1431	2	one	CARDINAL
ftr-336	1431	3	6015(b	CARDINAL
ftr-336	1431	4	f).257	ORG
ftr-336	1431	5	irs	ORG
ftr-336	1431	6	254	CARDINAL
ftr-336	1432	1	144	CARDINAL
ftr-336	1433	1	1998	DATE
ftr-336	1433	2	bob graham	PERSON
ftr-336	1434	1	58–68	CARDINAL
ftr-336	1436	1	robert steinberg	PERSON
ftr-336	1436	2	three	CARDINAL
ftr-336	1436	3	1	CARDINAL
ftr-336	1436	4	2	CARDINAL
ftr-336	1436	5	3	CARDINAL
ftr-336	1436	6	6015	DATE
ftr-336	1436	7	irs	ORG
ftr-336	1436	8	1998	DATE
ftr-336	1436	9	17	CARDINAL
ftr-336	1436	10	j. am	PERSON
ftr-336	1437	1	acad.	ORG
ftr-336	1439	1	403	CARDINAL
ftr-336	1439	2	407	CARDINAL
ftr-336	1439	3	2001	DATE
ftr-336	1440	1	steinberg	PERSON
ftr-336	1440	2	three	CARDINAL
ftr-336	1440	3	ryan donmoyor	PERSON
ftr-336	1440	4	aba tax section meeting: divorce lawyers	ORG
ftr-336	1440	5	98	CARDINAL
ftr-336	1440	6	tnt	ORG
ftr-336	1440	7	august 4, 1998	DATE
ftr-336	1442	1	256	CARDINAL
ftr-336	1442	2	2001	DATE
ftr-336	1444	1	106-554	CARDINAL
ftr-336	1445	1	313	CARDINAL
ftr-336	1445	2	114	CARDINAL
ftr-336	1446	1	2763a640	CARDINAL
ftr-336	1447	1	255	CARDINAL
ftr-336	1447	2	steinberg	PERSON
ftr-336	1447	3	three	CARDINAL
ftr-336	1447	4	255	CARDINAL
ftr-336	1447	5	407	CARDINAL
ftr-336	1448	1	257	CARDINAL
ftr-336	1448	2	proc	PERSON
ftr-336	1449	1	2003-61	DATE
ftr-336	1449	2	2003-2	DATE
ftr-336	1449	3	296	CARDINAL
ftr-336	1449	4	298 258	CARDINAL
ftr-336	1451	1	301.6343-1(b)(4	DATE
ftr-336	1452	1	259	CARDINAL
ftr-336	1453	1	301.6343-1(b)(4	DATE
ftr-336	1454	1	686	CARDINAL
ftr-336	1456	1	one	CARDINAL
ftr-336	1456	2	187	CARDINAL
ftr-336	1456	3	seventy-two	CARDINAL
ftr-336	1456	4	22.2 percent	PERCENT
ftr-336	1457	1	irs	ORG
ftr-336	1457	2	40	CARDINAL
ftr-336	1457	3	21.4%	PERCENT
ftr-336	1457	4	22.5%	PERCENT
ftr-336	1457	5	2.7%	PERCENT
ftr-336	1457	6	4.8%	PERCENT
ftr-336	1457	7	45.5%	PERCENT
ftr-336	1457	8	3.2%	PERCENT
ftr-336	1457	9	37	CARDINAL
ftr-336	1457	10	2	CARDINAL
ftr-336	1457	11	92.5%	PERCENT
ftr-336	1457	12	16.7%	PERCENT
ftr-336	1457	13	60.0%	PERCENT
ftr-336	1457	14	22.2%	PERCENT
ftr-336	1457	15	12.9%	PERCENT
ftr-336	1457	16	33.3%	PERCENT
ftr-336	1458	1	44.9 percent	PERCENT
ftr-336	1459	1	557.45	MONEY
ftr-336	1459	2	356.55	MONEY
ftr-336	1459	3	two	CARDINAL
ftr-336	1459	4	2) weeks	DATE
ftr-336	1460	1	more than $1 million	MONEY
ftr-336	1461	1	260	CARDINAL
ftr-336	1462	1	schumacher	PERSON
ftr-336	1462	2	98	CARDINAL
ftr-336	1462	3	v. neal	PERSON
ftr-336	1462	4	557	CARDINAL
ftr-336	1462	5	1262	CARDINAL
ftr-336	1462	6	1278	CARDINAL
ftr-336	1462	7	2009	DATE
ftr-336	1462	8	101	CARDINAL
ftr-336	1464	1	44	DATE
ftr-336	1464	2	261	CARDINAL
ftr-336	1465	1	section 6015(f	LAW
ftr-336	1465	2	section 6015(b	LAW
ftr-336	1466	1	262	CARDINAL
ftr-336	1466	2	93	CARDINAL
ftr-336	1467	1	1196	DATE
ftr-336	1467	2	1198	DATE
ftr-336	1468	1	2007-112	DATE
ftr-336	1468	2	789	CARDINAL
ftr-336	1468	3	2007	DATE
ftr-336	1469	1	263	CARDINAL
ftr-336	1470	1	chou v. commissioner	PERSON
ftr-336	1470	2	93	CARDINAL
ftr-336	1471	1	cch	PERSON
ftr-336	1471	2	1152	DATE
ftr-336	1471	3	1158	DATE
ftr-336	1472	1	¶ 2007-102	DATE
ftr-336	1472	2	732	CARDINAL
ftr-336	1472	3	2007	DATE
ftr-336	1472	4	demirjian v. commissioner	PERSON
ftr-336	1472	5	87	CARDINAL
ftr-336	1473	1	cch	PERSON
ftr-336	1473	2	841	CARDINAL
ftr-336	1473	3	844	CARDINAL
ftr-336	1473	4	2012	DATE
ftr-336	1473	5	687	CARDINAL
ftr-336	1474	1	65 percent	PERCENT
ftr-336	1474	2	less than $30,000	MONEY
ftr-336	1475	1	annual	DATE
ftr-336	1476	1	feldman v. commissioner,265	PERSON
ftr-336	1476	2	130,000	MONEY
ftr-336	1477	1	seventy-five	CARDINAL
ftr-336	1478	1	ten-year	DATE
ftr-336	1479	1	the treasury department’s	ORG
ftr-336	1479	2	stephenson v. commissioner.269	PERSON
ftr-336	1479	3	more than 20 hours	TIME
ftr-336	1479	4	stephenson	PERSON
ftr-336	1479	5	three	CARDINAL
ftr-336	1480	1	irs	ORG
ftr-336	1482	1	¶ 2004-22	DATE
ftr-336	1482	2	113	CARDINAL
ftr-336	1482	3	2004	DATE
ftr-336	1483	1	korchack	PERSON
ftr-336	1483	2	92	CARDINAL
ftr-336	1484	1	cch	PERSON
ftr-336	1484	2	199	CARDINAL
ftr-336	1484	3	217	CARDINAL
ftr-336	1485	1	¶ 2006-185	DATE
ftr-336	1485	2	1283	CARDINAL
ftr-336	1485	3	2006	DATE
ftr-336	1486	1	264	CARDINAL
ftr-336	1487	1	nta	ORG
ftr-336	1487	2	2005	DATE
ftr-336	1487	3	annual	DATE
ftr-336	1487	4	93	CARDINAL
ftr-336	1487	5	328	CARDINAL
ftr-336	1488	1	265	CARDINAL
ftr-336	1489	1	86	CARDINAL
ftr-336	1490	1	cch	PERSON
ftr-336	1490	2	50	DATE
ftr-336	1490	3	52	DATE
ftr-336	1491	1	¶ 2003-201	DATE
ftr-336	1491	2	1092	CARDINAL
ftr-336	1491	3	2003	DATE
ftr-336	1492	1	266	CARDINAL
ftr-336	1493	1	267	CARDINAL
ftr-336	1493	2	99	CARDINAL
ftr-336	1493	3	cch	PERSON
ftr-336	1493	4	1343	DATE
ftr-336	1493	5	1344	DATE
ftr-336	1494	1	¶ 2010-80	DATE
ftr-336	1494	2	500	CARDINAL
ftr-336	1494	3	2010	DATE
ftr-336	1495	1	268	CARDINAL
ftr-336	1496	1	summ	PERSON
ftr-336	1497	1	2008-69	DATE
ftr-336	1498	1	269	CARDINAL
ftr-336	1499	1	101	CARDINAL
ftr-336	1500	1	cch	PERSON
ftr-336	1500	2	1048	CARDINAL
ftr-336	1500	3	1050	DATE
ftr-336	1501	1	¶ 2011-16	DATE
ftr-336	1501	2	70	DATE
ftr-336	1501	3	2011	DATE
ftr-336	1502	1	270	CARDINAL
ftr-336	1503	1	t.c. summ	PERSON
ftr-336	1504	1	2008-69	DATE
ftr-336	1505	1	271	CARDINAL
ftr-336	1506	1	drayer v. commissioner	PERSON
ftr-336	1506	2	100	CARDINAL
ftr-336	1507	1	465	CARDINAL
ftr-336	1507	2	467–68	DATE
ftr-336	1508	1	¶ 2010-257	DATE
ftr-336	1508	2	1550	DATE
ftr-336	1508	3	2010	DATE
ftr-336	1508	4	kosola	PERSON
ftr-336	1509	1	99	CARDINAL
ftr-336	1510	1	1141	DATE
ftr-336	1510	2	1145	DATE
ftr-336	1511	1	¶ 2010-34	DATE
ftr-336	1511	2	211	CARDINAL
ftr-336	1511	3	2010	DATE
ftr-336	1512	1	1984	DATE
ftr-336	1512	2	1998	DATE
ftr-336	1514	1	6013(e)(4)(d	CARDINAL
ftr-336	1514	2	1998	DATE
ftr-336	1516	1	93	CARDINAL
ftr-336	1517	1	cch	PERSON
ftr-336	1517	2	1052	DATE
ftr-336	1517	3	1054	DATE
ftr-336	1518	1	¶ 2007-74	DATE
ftr-336	1518	2	581	CARDINAL
ftr-336	1518	3	2007	DATE
ftr-336	1519	1	688	CARDINAL
ftr-336	1520	1	one	CARDINAL
ftr-336	1520	2	irs	ORG
ftr-336	1521	1	first	ORDINAL
ftr-336	1521	2	irs	ORG
ftr-336	1521	3	one	CARDINAL
ftr-336	1522	1	irs	ORG
ftr-336	1523	1	84	CARDINAL
ftr-336	1524	1	cch	PERSON
ftr-336	1524	2	400	DATE
ftr-336	1524	3	402	CARDINAL
ftr-336	1525	1	¶ 2002-249	DATE
ftr-336	1525	2	1542–43 (2002	DATE
ftr-336	1526	1	272	CARDINAL
ftr-336	1527	1	87	CARDINAL
ftr-336	1528	1	cch	PERSON
ftr-336	1528	2	1134	DATE
ftr-336	1528	3	1136-37	DATE
ftr-336	1529	1	¶ 2004-79	DATE
ftr-336	1529	2	495–96	DATE
ftr-336	1529	3	2004	DATE
ftr-336	1530	1	273	CARDINAL
ftr-336	1531	1	nihiser v. commissioner	PERSON
ftr-336	1531	2	95	CARDINAL
ftr-336	1532	1	1531	DATE
ftr-336	1532	2	1532	DATE
ftr-336	1533	1	¶ 2008-135	DATE
ftr-336	1533	2	744	CARDINAL
ftr-336	1533	3	2008	DATE
ftr-336	1534	1	274	CARDINAL
ftr-336	1535	1	jonson	PERSON
ftr-336	1535	2	118	CARDINAL
ftr-336	1535	3	106 (2002	DATE
ftr-336	1535	4	132	CARDINAL
ftr-336	1535	5	203	CARDINAL
ftr-336	1535	6	2009	DATE
ftr-336	1536	1	275	CARDINAL
ftr-336	1536	2	beatty	PERSON
ftr-336	1536	3	93	CARDINAL
ftr-336	1537	1	cch	PERSON
ftr-336	1537	2	1426	DATE
ftr-336	1537	3	t.c.	GPE
ftr-336	1538	1	1121	CARDINAL
ftr-336	1538	2	gilliam v. commissioner	PERSON
ftr-336	1538	3	t.c. summ	PERSON
ftr-336	1539	1	2004-37	DATE
ftr-336	1540	1	276	CARDINAL
ftr-336	1541	1	smith v. commissioner	ORG
ftr-336	1541	2	98	CARDINAL
ftr-336	1542	1	cch	PERSON
ftr-336	1542	2	349	CARDINAL
ftr-336	1542	3	352	CARDINAL
ftr-336	1543	1	¶ 2009-237	DATE
ftr-336	1543	2	1761	DATE
ftr-336	1543	3	2009	DATE
ftr-336	1543	4	81	CARDINAL
ftr-336	1544	1	1081, 1086	DATE
ftr-336	1545	1	¶ 2001-21	DATE
ftr-336	1545	2	173	CARDINAL
ftr-336	1545	3	2001	DATE
ftr-336	1546	1	277	CARDINAL
ftr-336	1547	1	91	CARDINAL
ftr-336	1548	1	711	CARDINAL
ftr-336	1548	2	714	CARDINAL
ftr-336	1549	1	¶ 2006-17	DATE
ftr-336	1549	2	103	CARDINAL
ftr-336	1549	3	2006	DATE
ftr-336	1550	1	278	CARDINAL
ftr-336	1551	1	2012	DATE
ftr-336	1551	2	689	CARDINAL
ftr-336	1551	3	6 1 16.7%	PERCENT
ftr-336	1551	4	19 9	DATE
ftr-336	1551	5	47.4%	PERCENT
ftr-336	1551	6	2	CARDINAL
ftr-336	1551	7	0.0%	PERCENT
ftr-336	1551	8	63.6%	PERCENT
ftr-336	1551	9	3 1 33.3%	PERCENT
ftr-336	1551	10	30 13	DATE
ftr-336	1551	11	43.3%	PERCENT
ftr-336	1551	12	0	CARDINAL
ftr-336	1551	13	0.0%	PERCENT
ftr-336	1551	14	0.0%	PERCENT
ftr-336	1551	15	42.5 percent	PERCENT
ftr-336	1551	16	one	CARDINAL
ftr-336	1553	1	section 6015	LAW
ftr-336	1554	1	forty-three	CARDINAL
ftr-336	1554	2	section 6015	DATE
ftr-336	1555	1	37.2 percent	PERCENT
ftr-336	1558	1	rogers v. commissioner,279	PERSON
ftr-336	1559	1	martinez v. commissioner,280	PERSON
ftr-336	1559	2	irs	ORG
ftr-336	1561	1	1998	DATE
ftr-336	1561	2	nancy johnson	PERSON
ftr-336	1561	3	the house ways and means	ORG
ftr-336	1561	4	279	CARDINAL
ftr-336	1562	1	summ	PERSON
ftr-336	1564	1	2010-13	DATE
ftr-336	1565	1	t.c. summ	PERSON
ftr-336	1566	1	2008-119	DATE
ftr-336	1566	2	thompson v. commissioner	ORG
ftr-336	1566	3	t.c. summ	PERSON
ftr-336	1567	1	2008-39	DATE
ftr-336	1568	1	280	CARDINAL
ftr-336	1569	1	t.c. summ	PERSON
ftr-336	1570	1	2008-165	DATE
ftr-336	1571	1	281	CARDINAL
ftr-336	1572	1	690	CARDINAL
ftr-336	1572	2	american	NORP
ftr-336	1573	1	congress	ORG
ftr-336	1574	1	johnson	PERSON
ftr-336	1575	1	treasury	ORG
ftr-336	1575	2	fiscal year 2004	DATE
ftr-336	1575	3	6,555	CARDINAL
ftr-336	1575	4	$117.6 million	MONEY
ftr-336	1575	5	10,439	CARDINAL
ftr-336	1575	6	260.8	MONEY
ftr-336	1576	1	444	CARDINAL
ftr-336	1576	2	352	CARDINAL
ftr-336	1576	3	79.1 percent	PERCENT
ftr-336	1577	1	$10,000 $10,000 $50,000 $50,001 $100,000 $	MONEY
ftr-336	1577	2	100,001	MONEY
ftr-336	1577	3	$1 million	MONEY
ftr-336	1577	4	$1 million	MONEY
ftr-336	1577	5	113	CARDINAL
ftr-336	1577	6	40	CARDINAL
ftr-336	1577	7	4	CARDINAL
ftr-336	1577	8	35.4%	PERCENT
ftr-336	1577	9	37.3%	PERCENT
ftr-336	1577	10	26.5%	PERCENT
ftr-336	1577	11	35.1%	PERCENT
ftr-336	1577	12	13.8%	PERCENT
ftr-336	1577	13	32.1 percent	PERCENT
ftr-336	1577	14	less than $10,000	MONEY
ftr-336	1577	15	61.1 percent	PERCENT
ftr-336	1577	16	less than $50,000	MONEY
ftr-336	1578	1	only 8.2 percent	PERCENT
ftr-336	1578	2	over $1 million	MONEY
ftr-336	1578	3	only 13.8 percent	PERCENT
ftr-336	1579	1	74.4 percent	PERCENT
ftr-336	1579	2	less than $100,000	MONEY
ftr-336	1580	1	irs	ORG
ftr-336	1580	2	282	CARDINAL
ftr-336	1581	1	55	CARDINAL
ftr-336	1581	2	32	CARDINAL
ftr-336	1581	3	283	CARDINAL
ftr-336	1582	1	284	CARDINAL
ftr-336	1583	1	97	CARDINAL
ftr-336	1583	2	7-8. 2012	DATE
ftr-336	1583	3	691	CARDINAL
ftr-336	1585	1	cummings	GPE
ftr-336	1586	1	two	CARDINAL
ftr-336	1586	2	506	MONEY
ftr-336	1589	1	606	MONEY
ftr-336	1591	1	2,300	MONEY
ftr-336	1591	2	annual	DATE
ftr-336	1591	3	46,000	MONEY
ftr-336	1592	1	chou v. commissioner,289 the couple	PERSON
ftr-336	1592	2	the earlier year	DATE
ftr-336	1592	3	irs	ORG
ftr-336	1592	4	almost $2 million	MONEY
ftr-336	1594	1	chou	PERSON
ftr-336	1594	2	barranco v. commissioner290	PERSON
ftr-336	1594	3	pierce v. commissioner,291	PERSON
ftr-336	1596	1	three	CARDINAL
ftr-336	1596	2	more than $1 million	MONEY
ftr-336	1596	3	two	CARDINAL
ftr-336	1596	4	two	CARDINAL
ftr-336	1596	5	two	CARDINAL
ftr-336	1598	1	only ninety-seven	CARDINAL
ftr-336	1598	2	78.2 percent	PERCENT
ftr-336	1598	3	285	CARDINAL
ftr-336	1599	1	olson	PERSON
ftr-336	1599	2	irs	ORG
ftr-336	1599	3	2007	DATE
ftr-336	1599	4	44-28	CARDINAL
ftr-336	1599	5	mar. 5, 2007	DATE
ftr-336	1600	1	286	CARDINAL
ftr-336	1601	1	summ	PERSON
ftr-336	1603	1	2007-77	DATE
ftr-336	1604	1	287	CARDINAL
ftr-336	1605	1	t.c. summ	PERSON
ftr-336	1607	1	2007-124	DATE
ftr-336	1608	1	288	CARDINAL
ftr-336	1608	2	meadows v. commissioner	PERSON
ftr-336	1608	3	t.c. summ	PERSON
ftr-336	1610	1	2007-42	DATE
ftr-336	1611	1	289	CARDINAL
ftr-336	1612	1	93	CARDINAL
ftr-336	1613	1	cch	PERSON
ftr-336	1613	2	1152	DATE
ftr-336	1613	3	1156	CARDINAL
ftr-336	1614	1	¶ 2007-102	DATE
ftr-336	1614	2	730	CARDINAL
ftr-336	1614	3	2007	DATE
ftr-336	1615	1	290	CARDINAL
ftr-336	1615	2	85	CARDINAL
ftr-336	1616	1	778	CARDINAL
ftr-336	1616	2	785	CARDINAL
ftr-336	1617	1	¶ 2003-18	DATE
ftr-336	1617	2	2003	DATE
ftr-336	1618	1	291	CARDINAL
ftr-336	1618	2	85	CARDINAL
ftr-336	1619	1	1553	DATE
ftr-336	1619	2	1560	DATE
ftr-336	1620	1	¶ 2003-188	DATE
ftr-336	1620	2	1008	DATE
ftr-336	1620	3	2003	DATE
ftr-336	1621	1	292	CARDINAL
ftr-336	1622	1	57%	PERCENT
ftr-336	1623	1	692	CARDINAL
ftr-336	1625	1	ninety-seven	CARDINAL
ftr-336	1625	2	only seven	CARDINAL
ftr-336	1626	1	43.3 percent	PERCENT
ftr-336	1628	1	gilbert	PERSON
ftr-336	1629	1	section 6015(f	LAW
ftr-336	1632	1	campbell v. commissioner,296	ORG
ftr-336	1632	2	$2.8 million	MONEY
ftr-336	1632	3	100,000	MONEY
ftr-336	1633	1	314,000	MONEY
ftr-336	1634	1	3	CARDINAL
ftr-336	1634	2	congress	ORG
ftr-336	1634	3	irs	ORG
ftr-336	1639	1	293	CARDINAL
ftr-336	1640	1	summ	PERSON
ftr-336	1642	1	2007-124	DATE
ftr-336	1643	1	294	CARDINAL
ftr-336	1644	1	summ	PERSON
ftr-336	1646	1	2007-16	DATE
ftr-336	1647	1	295	CARDINAL
ftr-336	1648	1	summ	PERSON
ftr-336	1649	1	2008-74	DATE
ftr-336	1650	1	296	CARDINAL
ftr-336	1650	2	91	CARDINAL
ftr-336	1651	1	735	CARDINAL
ftr-336	1651	2	737	CARDINAL
ftr-336	1652	1	¶ 2006-24	DATE
ftr-336	1652	2	138	CARDINAL
ftr-336	1652	3	2006	DATE
ftr-336	1654	1	2012	DATE
ftr-336	1654	2	693	CARDINAL
ftr-336	1656	1	one	CARDINAL
ftr-336	1658	1	congress	ORG
ftr-336	1658	2	1998	DATE
ftr-336	1659	1	1	CARDINAL
ftr-336	1660	1	1998	DATE
ftr-336	1660	2	irs	ORG
ftr-336	1660	3	297	CARDINAL
ftr-336	1661	1	58–68	CARDINAL
ftr-336	1664	1	298	CARDINAL
ftr-336	1667	1	deborah m. weissman	PERSON
ftr-336	1667	2	2007	DATE
ftr-336	1667	3	byu l. rev	PERSON
ftr-336	1667	4	387	CARDINAL
ftr-336	1667	5	2007	DATE
ftr-336	1667	6	michelle madden dempsey	PERSON
ftr-336	1667	7	12	CARDINAL
ftr-336	1667	8	mary j. women & l. 301	PERSON
ftr-336	1667	9	2006	DATE
ftr-336	1667	10	mary ann dutton & lisa goodman	PERSON
ftr-336	1667	11	52	CARDINAL
ftr-336	1667	12	743	CARDINAL
ftr-336	1667	13	2005	DATE
ftr-336	1667	14	emily j. sack	PERSON
ftr-336	1667	15	2004	DATE
ftr-336	1668	1	l. rev	PERSON
ftr-336	1668	2	1658	CARDINAL
ftr-336	1668	3	2004	DATE
ftr-336	1669	1	299	CARDINAL
ftr-336	1669	2	proc	PERSON
ftr-336	1670	1	2003-61	DATE
ftr-336	1670	2	2003-2	DATE
ftr-336	1670	3	296	CARDINAL
ftr-336	1670	4	297	CARDINAL
ftr-336	1671	1	300	CARDINAL
ftr-336	1671	2	144	CARDINAL
ftr-336	1672	1	1998	DATE
ftr-336	1672	2	kerns	PERSON
ftr-336	1672	3	20	CARDINAL
ftr-336	1672	4	gary m. fleischman &	PERSON
ftr-336	1672	5	jeffrey j. bryant	PERSON
ftr-336	1672	6	90	CARDINAL
ftr-336	1672	7	tnt 1716	ORG
ftr-336	1672	8	mar. 19, 2001	DATE
ftr-336	1672	9	sheryl stratton & emily	ORG
ftr-336	1672	10	irs	ORG
ftr-336	1672	11	2000	CARDINAL
ftr-336	1672	12	115-4	MONEY
ftr-336	1672	13	june 14, 2000	DATE
ftr-336	1673	1	694	CARDINAL
ftr-336	1673	2	section 6015(b	LAW
ftr-336	1674	1	only one	CARDINAL
ftr-336	1676	1	nina olson	PERSON
ftr-336	1676	2	irs	ORG
ftr-336	1676	3	2011	DATE
ftr-336	1676	4	relief.302	PERSON
ftr-336	1676	5	irs	ORG
ftr-336	1676	6	stephenson v. commissioner,304	PERSON
ftr-336	1676	7	irs	ORG
ftr-336	1676	8	one year	DATE
ftr-336	1677	1	irs	ORG
ftr-336	1677	2	both years	DATE
ftr-336	1678	1	stephenson	PERSON
ftr-336	1679	1	stephenson	PERSON
ftr-336	1684	1	301	CARDINAL
ftr-336	1684	2	proc	PERSON
ftr-336	1685	1	2003-61	DATE
ftr-336	1685	2	2003-2	DATE
ftr-336	1685	3	296	CARDINAL
ftr-336	1685	4	298	CARDINAL
ftr-336	1686	1	congress	ORG
ftr-336	1687	1	schumacher	PERSON
ftr-336	1687	2	98	CARDINAL
ftr-336	1688	1	irs	ORG
ftr-336	1689	1	washington	GPE
ftr-336	1689	2	120	CARDINAL
ftr-336	1689	3	137	CARDINAL
ftr-336	1689	4	2003	DATE
ftr-336	1690	1	nonrequesting	ORG
ftr-336	1690	2	section 6015(f	LAW
ftr-336	1691	1	2012-8	DATE
ftr-336	1691	2	4.03(2)(c)(ii	ORDINAL
ftr-336	1691	3	9	CARDINAL
ftr-336	1691	4	302	CARDINAL
ftr-336	1692	1	fred stokeld	PERSON
ftr-336	1692	2	irs	ORG
ftr-336	1692	3	2011	DATE
ftr-336	1692	4	16-9	CARDINAL
ftr-336	1692	5	jan. 25, 2011	DATE
ftr-336	1692	6	2012-8	DATE
ftr-336	1692	7	9	CARDINAL
ftr-336	1692	8	303	CARDINAL
ftr-336	1694	1	101	CARDINAL
ftr-336	1695	1	cch	PERSON
ftr-336	1695	2	1048	CARDINAL
ftr-336	1695	3	1049	CARDINAL
ftr-336	1696	1	¶ 2011-16	DATE
ftr-336	1696	2	69	DATE
ftr-336	1696	3	2011	DATE
ftr-336	1697	1	305	CARDINAL
ftr-336	1698	1	2012	DATE
ftr-336	1698	2	695	CARDINAL
ftr-336	1698	3	93 56	CARDINAL
ftr-336	1698	4	22	CARDINAL
ftr-336	1698	5	25	CARDINAL
ftr-336	1699	1	149	CARDINAL
ftr-336	1699	2	62.4 percent	PERCENT
ftr-336	1701	1	twelve	CARDINAL
ftr-336	1702	1	60.7 percent	PERCENT
ftr-336	1702	2	14.7 percent	PERCENT
ftr-336	1703	1	27.3 percent	PERCENT
ftr-336	1704	1	one	CARDINAL
ftr-336	1706	1	306	CARDINAL
ftr-336	1707	1	nadler	ORG
ftr-336	1707	2	20	CARDINAL
ftr-336	1707	3	40	DATE
ftr-336	1707	4	16 18	DATE
ftr-336	1707	5	696	CARDINAL
ftr-336	1707	6	two	CARDINAL
ftr-336	1710	1	knorr	PERSON
ftr-336	1715	1	the tax court	ORG
ftr-336	1716	1	twentyfive	LANGUAGE
ftr-336	1716	2	32 percent	PERCENT
ftr-336	1717	1	only four	CARDINAL
ftr-336	1720	1	307	CARDINAL
ftr-336	1721	1	nihiser	PERSON
ftr-336	1721	2	95	CARDINAL
ftr-336	1722	1	cch	PERSON
ftr-336	1722	2	1536	CARDINAL
ftr-336	1723	1	750	CARDINAL
ftr-336	1724	1	308	CARDINAL
ftr-336	1725	1	¶ 2004-212	DATE
ftr-336	1725	2	1324	CARDINAL
ftr-336	1725	3	2004	DATE
ftr-336	1726	1	309	CARDINAL
ftr-336	1727	1	83	CARDINAL
ftr-336	1728	1	1799	DATE
ftr-336	1728	2	1809	DATE
ftr-336	1729	1	¶ 2002-144	DATE
ftr-336	1729	2	908	CARDINAL
ftr-336	1729	3	2002	DATE
ftr-336	1730	1	310	CARDINAL
ftr-336	1730	2	91	CARDINAL
ftr-336	1731	1	731	CARDINAL
ftr-336	1731	2	734	CARDINAL
ftr-336	1732	1	¶ 2006-22	DATE
ftr-336	1732	2	132	CARDINAL
ftr-336	1732	3	2006	DATE
ftr-336	1733	1	311	CARDINAL
ftr-336	1733	2	95	CARDINAL
ftr-336	1734	1	1531	DATE
ftr-336	1734	2	1536	DATE
ftr-336	1735	1	¶ 2008-135	DATE
ftr-336	1735	2	751	DATE
ftr-336	1735	3	2008	DATE
ftr-336	1736	1	312	CARDINAL
ftr-336	1737	1	gilmer v. commissioner	ORG
ftr-336	1737	2	t.c. summ	PERSON
ftr-336	1739	1	2007-132	DATE
ftr-336	1740	1	313	CARDINAL
ftr-336	1741	1	pugsley v. commissioner	PERSON
ftr-336	1741	2	100	CARDINAL
ftr-336	1742	1	cch	PERSON
ftr-336	1742	2	454	CARDINAL
ftr-336	1742	3	458	CARDINAL
ftr-336	1743	1	¶ 2010-255	DATE
ftr-336	1743	2	1535	CARDINAL
ftr-336	1743	3	2010	DATE
ftr-336	1743	4	96	CARDINAL
ftr-336	1744	1	cch	PERSON
ftr-336	1744	2	145	CARDINAL
ftr-336	1745	1	110203	DATE
ftr-336	1745	2	pierce	ORG
ftr-336	1745	3	t.c. summ	PERSON
ftr-336	1746	1	2003-126	DATE
ftr-336	1746	2	barnes v. commissioner	ORG
ftr-336	1747	1	¶ 2004-266	DATE
ftr-336	1747	2	1624	CARDINAL
ftr-336	1747	3	2004	DATE
ftr-336	1748	1	2012	DATE
ftr-336	1748	2	697	CARDINAL
ftr-336	1748	3	51 21 41.2%	PERCENT
ftr-336	1748	4	15 72.4%	PERCENT
ftr-336	1748	5	5 1 20.0%	PERCENT
ftr-336	1748	6	1 100.0%	PERCENT
ftr-336	1748	7	schultz	PERSON
ftr-336	1748	8	gilmer v. commissioner,315	PERSON
ftr-336	1751	1	five	CARDINAL
ftr-336	1754	1	ninth	ORDINAL
ftr-336	1754	2	two	CARDINAL
ftr-336	1754	3	david	PERSON
ftr-336	1755	1	two	CARDINAL
ftr-336	1756	1	only one	CARDINAL
ftr-336	1756	2	314	CARDINAL
ftr-336	1756	3	100	CARDINAL
ftr-336	1757	1	cch	PERSON
ftr-336	1757	2	353	CARDINAL
ftr-336	1757	3	354	CARDINAL
ftr-336	1758	1	¶ 2010-233	DATE
ftr-336	1758	2	1385	CARDINAL
ftr-336	1758	3	2010	DATE
ftr-336	1759	1	315	CARDINAL
ftr-336	1760	1	summ	PERSON
ftr-336	1762	1	2007-132	DATE
ftr-336	1763	1	316	CARDINAL
ftr-336	1765	1	100	CARDINAL
ftr-336	1766	1	cch	PERSON
ftr-336	1766	2	354	CARDINAL
ftr-336	1767	1	1386	CARDINAL
ftr-336	1768	1	317	CARDINAL
ftr-336	1768	2	wiksell	ORG
ftr-336	1768	3	67	CARDINAL
ftr-336	1769	1	cch	PERSON
ftr-336	1769	2	2367	DATE
ftr-336	1770	1	94–485	CARDINAL
ftr-336	1770	2	318	CARDINAL
ftr-336	1771	1	wiksell v. commissioner	PERSON
ftr-336	1771	2	215	CARDINAL
ftr-336	1771	3	1335	CARDINAL
ftr-336	1771	4	3	CARDINAL
ftr-336	1771	5	9th	ORDINAL
ftr-336	1771	6	2000	DATE
ftr-336	1771	7	aff’g	GPE
ftr-336	1771	8	wiksell v. commissioner	ORG
ftr-336	1771	9	77	CARDINAL
ftr-336	1772	1	1336	DATE
ftr-336	1773	1	99,032	CARDINAL
ftr-336	1773	2	1999	DATE
ftr-336	1774	1	319	CARDINAL
ftr-336	1775	1	michael schlesinger	PERSON
ftr-336	1775	2	109	CARDINAL
ftr-336	1775	3	102	CARDINAL
ftr-336	1775	4	107	CARDINAL
ftr-336	1775	5	2008	DATE
ftr-336	1776	1	698	CARDINAL
ftr-336	1778	1	congress	ORG
ftr-336	1778	2	irs	ORG
ftr-336	1778	3	irs	ORG
ftr-336	1779	1	2	CARDINAL
ftr-336	1779	2	1998	DATE
ftr-336	1779	3	congress	ORG
ftr-336	1779	4	320	CARDINAL
ftr-336	1779	5	67	CARDINAL
ftr-336	1780	1	cch	PERSON
ftr-336	1780	2	2367-68	DATE
ftr-336	1781	1	94–486	CARDINAL
ftr-336	1781	2	83	CARDINAL
ftr-336	1782	1	1799	DATE
ftr-336	1782	2	1809	DATE
ftr-336	1783	1	¶ 2002-144	DATE
ftr-336	1783	2	908	CARDINAL
ftr-336	1783	3	2002	DATE
ftr-336	1784	1	321	CARDINAL
ftr-336	1785	1	6015(h)(2	CARDINAL
ftr-336	1787	1	1.6015-6	CARDINAL
ftr-336	1787	2	322	CARDINAL
ftr-336	1788	1	irs	ORG
ftr-336	1788	2	form 8857	DATE
ftr-336	1789	1	steinberg	PERSON
ftr-336	1789	2	three	CARDINAL
ftr-336	1789	3	255	CARDINAL
ftr-336	1789	4	412	CARDINAL
ftr-336	1789	5	323	CARDINAL
ftr-336	1790	1	r. prac	PERSON
ftr-336	1790	2	u.s.	GPE
ftr-336	1790	3	325	CARDINAL
ftr-336	1790	4	cc-2005-011	PERSON
ftr-336	1790	5	section 6015	LAW
ftr-336	1790	6	3-4	CARDINAL
ftr-336	1793	1	6015(e)(4	CARDINAL
ftr-336	1794	1	324	CARDINAL
ftr-336	1795	1	325	CARDINAL
ftr-336	1796	1	senate	ORG
ftr-336	1797	1	58	DATE
ftr-336	1797	2	148	CARDINAL
ftr-336	1798	1	johnson	PERSON
ftr-336	1798	2	irs	ORG
ftr-336	1798	3	irs	ORG
ftr-336	1799	1	55	CARDINAL
ftr-336	1799	2	20	CARDINAL
ftr-336	1799	3	326	CARDINAL
ftr-336	1800	1	steve r. johnson	PERSON
ftr-336	1800	2	6	CARDINAL
ftr-336	1800	3	j. tax prac	PERSON
ftr-336	1801	1	15 (2004	DATE
ftr-336	1802	1	86	CARDINAL
ftr-336	1803	1	203	CARDINAL
ftr-336	1803	2	204	CARDINAL
ftr-336	1804	1	¶ 2003-226	DATE
ftr-336	1804	2	1276	CARDINAL
ftr-336	1804	3	2003	DATE
ftr-336	1804	4	berger v. commissioner	PERSON
ftr-336	1804	5	71	CARDINAL
ftr-336	1805	1	2160	DATE
ftr-336	1805	2	2172	DATE
ftr-336	1806	1	¶ 96,076	DATE
ftr-336	1806	2	96–628 (1996	DATE
ftr-336	1807	1	2012	DATE
ftr-336	1807	2	699	CARDINAL
ftr-336	1807	3	congress	ORG
ftr-336	1808	1	irs	ORG
ftr-336	1808	2	irs	ORG
ftr-336	1808	3	so.331	LOC
ftr-336	1808	4	congress	ORG
ftr-336	1809	1	pre-1998	PERSON
ftr-336	1809	2	one	CARDINAL
ftr-336	1810	1	the north carolina court’s	ORG
ftr-336	1810	2	1998	DATE
ftr-336	1811	1	255	CARDINAL
ftr-336	1811	2	59.6 percent	PERCENT
ftr-336	1811	3	only 243 327	CARDINAL
ftr-336	1812	1	13	CARDINAL
ftr-336	1812	2	43	DATE
ftr-336	1813	1	328	CARDINAL
ftr-336	1814	1	proc	PERSON
ftr-336	1815	1	2003-61	DATE
ftr-336	1815	2	2003-2	DATE
ftr-336	1815	3	296	CARDINAL
ftr-336	1815	4	298	CARDINAL
ftr-336	1815	5	329	CARDINAL
ftr-336	1816	1	13	CARDINAL
ftr-336	1816	2	43	DATE
ftr-336	1818	1	41–44	DATE
ftr-336	1819	1	330	CARDINAL
ftr-336	1819	2	55	CARDINAL
ftr-336	1819	3	20	CARDINAL
ftr-336	1819	4	donald lubick	PERSON
ftr-336	1819	5	linda willis	PERSON
ftr-336	1819	6	13	CARDINAL
ftr-336	1819	7	28–9	CARDINAL
ftr-336	1820	1	331	CARDINAL
ftr-336	1821	1	acoba	PERSON
ftr-336	1821	2	t.c. summ	PERSON
ftr-336	1823	1	2010-64	DATE
ftr-336	1824	1	332	CARDINAL
ftr-336	1825	1	pesch v. commissionerr	PERSON
ftr-336	1825	2	78 t.c. 100	PERSON
ftr-336	1825	3	129	CARDINAL
ftr-336	1825	4	1982	DATE
ftr-336	1825	5	bruner v. commissioner	PERSON
ftr-336	1825	6	39	CARDINAL
ftr-336	1825	7	534	CARDINAL
ftr-336	1825	8	537	CARDINAL
ftr-336	1825	9	1962	DATE
ftr-336	1825	10	13	CARDINAL
ftr-336	1825	11	397	CARDINAL
ftr-336	1825	12	399	CARDINAL
ftr-336	1825	13	1949	DATE
ftr-336	1825	14	aff’d per curiam 200	ORG
ftr-336	1825	15	560	CARDINAL
ftr-336	1825	16	2d	DATE
ftr-336	1825	17	1952	DATE
ftr-336	1825	18	casey v. commissioner	PERSON
ftr-336	1825	19	12	CARDINAL
ftr-336	1825	20	224	CARDINAL
ftr-336	1825	21	227	CARDINAL
ftr-336	1825	22	1949	DATE
ftr-336	1825	23	14	CARDINAL
ftr-336	1826	1	651	CARDINAL
ftr-336	1826	2	651	CARDINAL
ftr-336	1827	1	p-h	ORG
ftr-336	1827	2	55,171	CARDINAL
ftr-336	1827	3	55–544	CARDINAL
ftr-336	1827	4	1955	DATE
ftr-336	1827	5	willis	PERSON
ftr-336	1827	6	supra	PERSON
ftr-336	1827	7	55	CARDINAL
ftr-336	1827	8	2	CARDINAL
ftr-336	1827	9	333	CARDINAL
ftr-336	1828	1	glenn v. commissioner	PERSON
ftr-336	1828	2	t.c. summ	PERSON
ftr-336	1830	1	2005-127	DATE
ftr-336	1831	1	334	CARDINAL
ftr-336	1832	1	t.c. summ	PERSON
ftr-336	1833	1	2003-36	DATE
ftr-336	1834	1	98	CARDINAL
ftr-336	1835	1	cch	PERSON
ftr-336	1835	2	400	DATE
ftr-336	1835	3	404–05	DATE
ftr-336	1836	1	¶ 2009-249	DATE
ftr-336	1836	2	1834	DATE
ftr-336	1836	3	36	DATE
ftr-336	1836	4	2009	DATE
ftr-336	1836	5	t.c. summ	PERSON
ftr-336	1838	1	2010-73	DATE
ftr-336	1839	1	700	CARDINAL
ftr-336	1840	1	only 103	CARDINAL
ftr-336	1841	1	34	CARDINAL
ftr-336	1841	2	17 50.0%	PERCENT
ftr-336	1841	3	3 1 33.3%	PERCENT
ftr-336	1841	4	23 10 43.5%	PERCENT
ftr-336	1841	5	9 3 33.3%	PERCENT
ftr-336	1841	6	30 7 23.3%	PERCENT
ftr-336	1841	7	140	CARDINAL
ftr-336	1841	8	45.7%	PERCENT
ftr-336	1841	9	50.0%	PERCENT
ftr-336	1841	10	fifty-eight	DATE
ftr-336	1842	1	44.8 percent	PERCENT
ftr-336	1843	1	one	CARDINAL
ftr-336	1843	2	irs	ORG
ftr-336	1843	3	one	CARDINAL
ftr-336	1844	1	section 6015	LAW
ftr-336	1845	1	seven	CARDINAL
ftr-336	1848	1	thirteen	CARDINAL
ftr-336	1849	1	23.1 percent	PERCENT
ftr-336	1850	1	335	CARDINAL
ftr-336	1850	2	proc	PERSON
ftr-336	1850	3	2003-61	DATE
ftr-336	1850	4	2003-2	DATE
ftr-336	1850	5	296	CARDINAL
ftr-336	1850	6	297	CARDINAL
ftr-336	1850	7	55	CARDINAL
ftr-336	1850	8	11	CARDINAL
ftr-336	1850	9	13	CARDINAL
ftr-336	1850	10	43	DATE
ftr-336	1850	11	336	CARDINAL
ftr-336	1851	1	126	CARDINAL
ftr-336	1851	2	47	DATE
ftr-336	1851	3	58	DATE
ftr-336	1851	4	2006	DATE
ftr-336	1852	1	337	CARDINAL
ftr-336	1853	1	proc	PERSON
ftr-336	1854	1	2003-61	DATE
ftr-336	1854	2	2003-2	DATE
ftr-336	1854	3	296	CARDINAL
ftr-336	1854	4	298	CARDINAL
ftr-336	1854	5	2012	DATE
ftr-336	1854	6	701	CARDINAL
ftr-336	1854	7	maier	PERSON
ftr-336	1856	1	irs	ORG
ftr-336	1857	1	congress	ORG
ftr-336	1858	1	second	ORDINAL
ftr-336	1862	1	7,882	MONEY
ftr-336	1864	1	one	CARDINAL
ftr-336	1864	2	five-year	DATE
ftr-336	1864	3	two	CARDINAL
ftr-336	1865	1	section 6015.”340	LAW
ftr-336	1867	1	338	CARDINAL
ftr-336	1868	1	360	CARDINAL
ftr-336	1868	2	361	CARDINAL
ftr-336	1868	3	363–64	CARDINAL
ftr-336	1868	4	2d	CARDINAL
ftr-336	1868	5	aff’g	GPE
ftr-336	1868	6	maier v. commissioner	ORG
ftr-336	1868	7	119	CARDINAL
ftr-336	1869	1	267	CARDINAL
ftr-336	1869	2	2002	DATE
ftr-336	1870	1	339	CARDINAL
ftr-336	1870	2	98	CARDINAL
ftr-336	1871	1	cch	PERSON
ftr-336	1871	2	400	DATE
ftr-336	1871	3	402	CARDINAL
ftr-336	1872	1	¶ 2009-249	DATE
ftr-336	1872	2	1831	DATE
ftr-336	1872	3	2009	DATE
ftr-336	1873	1	weight v. commissioner	PERSON
ftr-336	1873	2	86	CARDINAL
ftr-336	1874	1	cch	PERSON
ftr-336	1874	2	98	DATE
ftr-336	1874	3	99	DATE
ftr-336	1875	1	¶ 2003-214	DATE
ftr-336	1875	2	1147	DATE
ftr-336	1875	3	2003	DATE
ftr-336	1875	4	one	CARDINAL
ftr-336	1876	1	james v. commissioner	PERSON
ftr-336	1876	2	t.c. summ	PERSON
ftr-336	1879	1	340	CARDINAL
ftr-336	1879	2	97	CARDINAL
ftr-336	1880	1	1057	DATE
ftr-336	1881	1	¶ 2009-15	DATE
ftr-336	1881	2	81	DATE
ftr-336	1881	3	2009	DATE
ftr-336	1882	1	341	CARDINAL
ftr-336	1882	2	melvyn b.	PERSON
ftr-336	1882	3	20	CARDINAL
ftr-336	1882	4	j. am	PERSON
ftr-336	1883	1	acad.	ORG
ftr-336	1886	1	179	CARDINAL
ftr-336	1887	1	williams v. commissioner	PERSON
ftr-336	1887	2	t.c. summ	PERSON
ftr-336	1889	1	2009-19	DATE
ftr-336	1890	1	702	CARDINAL
ftr-336	1891	1	one	CARDINAL
ftr-336	1892	1	157	CARDINAL
ftr-336	1892	2	only ten	CARDINAL
ftr-336	1892	3	one	CARDINAL
ftr-336	1893	1	united states	GPE
ftr-336	1893	2	california	GPE
ftr-336	1894	1	only two	CARDINAL
ftr-336	1895	1	jones v. united	PERSON
ftr-336	1896	1	one year	DATE
ftr-336	1897	1	united states	GPE
ftr-336	1898	1	3	CARDINAL
ftr-336	1898	2	1998	DATE
ftr-336	1898	3	342	CARDINAL
ftr-336	1901	1	343	CARDINAL
ftr-336	1902	1	9003	CARDINAL
ftr-336	1902	2	128	CARDINAL
ftr-336	1902	3	344	CARDINAL
ftr-336	1904	1	2004-74	DATE
ftr-336	1904	2	five	CARDINAL
ftr-336	1904	3	irs	ORG
ftr-336	1904	4	one	CARDINAL
ftr-336	1905	1	345	CARDINAL
ftr-336	1906	1	dist	NORP
ftr-336	1907	1	5454	CARDINAL
ftr-336	1907	2	18	CARDINAL
ftr-336	1907	3	c.d. cal	ORG
ftr-336	1908	1	march 15, 2000	DATE
ftr-336	1909	1	346	CARDINAL
ftr-336	1912	1	1.6015-1(j)(1	CARDINAL
ftr-336	1913	1	348	CARDINAL
ftr-336	1914	1	christian	NORP
ftr-336	1914	2	20	CARDINAL
ftr-336	1914	3	592–77	CARDINAL
ftr-336	1914	4	beck	PERSON
ftr-336	1914	5	44	DATE
ftr-336	1914	6	402–08	CARDINAL
ftr-336	1915	1	349	CARDINAL
ftr-336	1916	1	322	CARDINAL
ftr-336	1916	2	f. supp	PERSON
ftr-336	1917	1	2d	DATE
ftr-336	1917	2	1026	CARDINAL
ftr-336	1919	1	350	CARDINAL
ftr-336	1920	1	513	CARDINAL
ftr-336	1920	2	f. supp	PERSON
ftr-336	1921	1	2d	DATE
ftr-336	1921	2	834	CARDINAL
ftr-336	1921	3	2012	DATE
ftr-336	1921	4	703	CARDINAL
ftr-336	1922	1	61353 20	DATE
ftr-336	1922	2	21 2	DATE
ftr-336	1922	3	13	CARDINAL
ftr-336	1922	4	eighty-two	CARDINAL
ftr-336	1922	5	444	CARDINAL
ftr-336	1922	6	18.5 percent	PERCENT
ftr-336	1922	7	43.6 percent	PERCENT
ftr-336	1922	8	41.0 percent	PERCENT
ftr-336	1922	9	61.9 percent	PERCENT
ftr-336	1922	10	90.9 percent	PERCENT
ftr-336	1923	1	four	CARDINAL
ftr-336	1923	2	five	CARDINAL
ftr-336	1924	1	56.8 percent	PERCENT
ftr-336	1925	1	irs	ORG
ftr-336	1927	1	irs	ORG
ftr-336	1927	2	351	CARDINAL
ftr-336	1928	1	6015(h)(2	CARDINAL
ftr-336	1928	2	beck	PERSON
ftr-336	1928	3	20	CARDINAL
ftr-336	1928	4	950	CARDINAL
ftr-336	1929	1	325	CARDINAL
ftr-336	1929	2	295	CARDINAL
ftr-336	1930	1	proc	PERSON
ftr-336	1931	1	2003-19, 2003-1	DATE
ftr-336	1931	2	371	CARDINAL
ftr-336	1931	3	352	CARDINAL
ftr-336	1932	1	only three	CARDINAL
ftr-336	1933	1	353	CARDINAL
ftr-336	1934	1	three	CARDINAL
ftr-336	1935	1	354	CARDINAL
ftr-336	1936	1	supra	PERSON
ftr-336	1936	2	67	CARDINAL
ftr-336	1937	1	20	CARDINAL
ftr-336	1938	1	704	CARDINAL
ftr-336	1939	1	maier v. commissioner,357	PERSON
ftr-336	1939	2	new york	GPE
ftr-336	1939	3	irs	ORG
ftr-336	1940	1	twenty-two	CARDINAL
ftr-336	1940	2	26.8 percent	PERCENT
ftr-336	1940	3	irs	ORG
ftr-336	1942	1	villela-willcox	ORG
ftr-336	1944	1	’”360	ORG
ftr-336	1944	2	villela	GPE
ftr-336	1946	1	4	CARDINAL
ftr-336	1946	2	congress	ORG
ftr-336	1946	3	355	CARDINAL
ftr-336	1947	1	corson v. commissioner	ORG
ftr-336	1947	2	114 t.c	QUANTITY
ftr-336	1947	3	354	CARDINAL
ftr-336	1947	4	364–65	CARDINAL
ftr-336	1947	5	2000	DATE
ftr-336	1948	1	fiscal year 2010	DATE
ftr-336	1948	2	ten	CARDINAL
ftr-336	1948	3	28%	PERCENT
ftr-336	1949	1	nta	ORG
ftr-336	1949	2	2010	DATE
ftr-336	1949	3	annual	DATE
ftr-336	1949	4	17	CARDINAL
ftr-336	1949	5	500	CARDINAL
ftr-336	1949	6	356	CARDINAL
ftr-336	1950	1	holloway	PERSON
ftr-336	1950	2	322	CARDINAL
ftr-336	1952	1	421	CARDINAL
ftr-336	1952	2	6th	ORDINAL
ftr-336	1952	3	2008	DATE
ftr-336	1953	1	129	CARDINAL
ftr-336	1953	2	s. ct	PERSON
ftr-336	1954	1	1535	CARDINAL
ftr-336	1954	2	2009	DATE
ftr-336	1955	1	baranowicz v. commissioner	PERSON
ftr-336	1955	2	432	CARDINAL
ftr-336	1955	3	972	CARDINAL
ftr-336	1955	4	9th	ORDINAL
ftr-336	1955	5	2005	DATE
ftr-336	1956	1	357	CARDINAL
ftr-336	1957	1	119	CARDINAL
ftr-336	1957	2	267	CARDINAL
ftr-336	1957	3	276	CARDINAL
ftr-336	1957	4	maier	ORG
ftr-336	1957	5	360	CARDINAL
ftr-336	1957	6	361	CARDINAL
ftr-336	1957	7	2d	DATE
ftr-336	1957	8	2004	DATE
ftr-336	1958	1	358	CARDINAL
ftr-336	1959	1	359	CARDINAL
ftr-336	1960	1	summ	PERSON
ftr-336	1962	1	2009-75	DATE
ftr-336	1964	1	361	CARDINAL
ftr-336	1965	1	2012	DATE
ftr-336	1965	2	705	CARDINAL
ftr-336	1968	1	irs	ORG
ftr-336	1970	1	a decade	DATE
ftr-336	1970	2	kathleen alioto	PERSON
ftr-336	1970	3	almost $2 million	MONEY
ftr-336	1971	1	a year earlier	DATE
ftr-336	1971	2	susan wilson	PERSON
ftr-336	1971	3	arkansas	GPE
ftr-336	1971	4	nick wilson	PERSON
ftr-336	1972	1	373,089	MONEY
ftr-336	1972	2	nick	PERSON
ftr-336	1973	1	nick	PERSON
ftr-336	1974	1	wilsons	ORG
ftr-336	1974	2	128,676	MONEY
ftr-336	1976	1	susan	PERSON
ftr-336	1977	1	susan	PERSON
ftr-336	1978	1	susan wilson	PERSON
ftr-336	1979	1	susan	PERSON
ftr-336	1980	1	susan	PERSON
ftr-336	1981	1	congress	ORG
ftr-336	1981	2	section 6015	LAW
ftr-336	1981	3	1998	DATE
ftr-336	1981	4	congress	ORG
ftr-336	1982	1	congress	ORG
ftr-336	1982	2	362	CARDINAL
ftr-336	1983	1	united states v. wilson	ORG
ftr-336	1984	1	4:06cv001628, 2007	DATE
ftr-336	1984	2	u.s.	GPE
ftr-336	1984	3	dist	NORP
ftr-336	1985	1	86900	DATE
ftr-336	1985	2	ark	GPE
ftr-336	1986	1	nov. 26, 2007	DATE
ftr-336	1986	2	david firestone	PERSON
ftr-336	1986	3	arkansas	GPE
ftr-336	1986	4	n.y.	GPE
ftr-336	1986	5	april 28, 1999	DATE
ftr-336	1986	6	363	CARDINAL
ftr-336	1987	1	wilson	ORG
ftr-336	1987	2	2007	DATE
ftr-336	1987	3	u.s.	GPE
ftr-336	1987	4	dist	NORP
ftr-336	1988	1	10	CARDINAL
ftr-336	1989	1	706	CARDINAL
ftr-336	1989	2	congress	ORG
ftr-336	1993	1	irs	ORG
ftr-336	2003	1	congress	ORG
ftr-336	2003	2	the treasury department	ORG
ftr-336	2004	1	section 6015	DATE
ftr-336	2004	2	degenerate[d	GPE
ftr-336	2005	1	irs	ORG
ftr-336	2005	2	congress	ORG
ftr-336	2005	3	susan wilson	PERSON
ftr-336	2006	1	364	CARDINAL
ftr-336	2007	1	58–68	CARDINAL
ftr-336	2009	1	366	CARDINAL
ftr-336	2010	1	beck	PERSON
ftr-336	2010	2	20	CARDINAL
ftr-336	2010	3	942	CARDINAL
ftr-336	2010	4	2012	DATE
ftr-336	2010	5	707	CARDINAL
ftr-336	2012	1	congress	ORG
ftr-336	2012	2	section 6015.367	LAW
ftr-336	2012	3	irs	ORG
ftr-336	2012	4	section 6015(f	LAW
ftr-336	2012	5	congress	ORG
ftr-336	2012	6	1998	DATE
ftr-336	2012	7	a later day	DATE
ftr-336	2013	1	congress	ORG
ftr-336	2014	1	367	CARDINAL
ftr-336	2015	1	laura saunders	PERSON
ftr-336	2015	2	wall st	PERSON
ftr-336	2015	3	j.	PERSON
ftr-336	2015	4	28, 2011	DATE