id	sid	eid	entity	type
ftr-363	1	1	florida	GPE
ftr-363	1	2	10	CARDINAL
ftr-363	2	1	2011	DATE
ftr-363	2	2	10 763	CARDINAL
ftr-363	2	3	t. keith	PERSON
ftr-363	2	4	i. introduction	PERSON
ftr-363	3	1	764 ii	QUANTITY
ftr-363	5	1	770 iii	QUANTITY
ftr-363	6	1	the united states	GPE
ftr-363	6	2	776	CARDINAL
ftr-363	7	1	781	CARDINAL
ftr-363	7	2	section 6103	LAW
ftr-363	7	3	787	CARDINAL
ftr-363	7	4	6104	DATE
ftr-363	8	1	799	CARDINAL
ftr-363	8	2	806	CARDINAL
ftr-363	8	3	810 vi	QUANTITY
ftr-363	8	4	813 a. shaming	PERSON
ftr-363	9	1	816 b.	PERSON
ftr-363	9	2	828	CARDINAL
ftr-363	10	1	831 ∗	CARDINAL
ftr-363	10	2	villanova university school of law	ORG
ftr-363	11	1	rachel zuraw	PERSON
ftr-363	12	1	villanova university	ORG
ftr-363	12	2	villanova	ORG
ftr-363	13	1	764	CARDINAL
ftr-363	13	2	florida	GPE
ftr-363	14	1	10:10	TIME
ftr-363	14	2	the united states	GPE
ftr-363	14	3	irs	ORG
ftr-363	16	1	2008	DATE
ftr-363	16	2	$58 billion	MONEY
ftr-363	19	1	the united states	GPE
ftr-363	19	2	irs	ORG
ftr-363	22	1	congress	ORG
ftr-363	23	1	i.	PERSON
ftr-363	23	2	the united states	GPE
ftr-363	24	1	1	CARDINAL
ftr-363	24	2	3101	PRODUCT
ftr-363	25	1	one	CARDINAL
ftr-363	27	1	13	CARDINAL
ftr-363	28	1	2	CARDINAL
ftr-363	28	2	1943	DATE
ftr-363	28	3	roosevelt	PERSON
ftr-363	28	4	2011	DATE
ftr-363	28	5	765	CARDINAL
ftr-363	29	1	congress	ORG
ftr-363	29	2	6306	DATE
ftr-363	29	3	2004,3	CARDINAL
ftr-363	29	4	entities5	DATE
ftr-363	30	1	120	CARDINAL
ftr-363	30	2	57	CARDINAL
ftr-363	31	1	126	CARDINAL
ftr-363	32	1	6672	DATE
ftr-363	33	1	gerald p. moran	PERSON
ftr-363	33	2	section 6672	LAW
ftr-363	33	3	11	CARDINAL
ftr-363	34	1	l. rev	PERSON
ftr-363	35	1	709	CARDINAL
ftr-363	35	2	723	CARDINAL
ftr-363	35	3	1980	DATE
ftr-363	36	1	3	CARDINAL
ftr-363	36	2	1986	DATE
ftr-363	37	1	4	CARDINAL
ftr-363	37	2	bush	PERSON
ftr-363	37	3	congress	ORG
ftr-363	37	4	irs	ORG
ftr-363	38	1	irs	ORG
ftr-363	39	1	6306	DATE
ftr-363	42	1	5	CARDINAL
ftr-363	42	2	the united states	GPE
ftr-363	43	1	6	CARDINAL
ftr-363	43	2	irs	ORG
ftr-363	45	1	abc, inc.	ORG
ftr-363	45	2	john smith	PERSON
ftr-363	45	3	100	MONEY
ftr-363	45	4	each week	DATE
ftr-363	45	5	john	PERSON
ftr-363	45	6	irs	ORG
ftr-363	46	1	john	PERSON
ftr-363	46	2	the tax year	DATE
ftr-363	47	1	abc, inc.	ORG
ftr-363	47	2	john	PERSON
ftr-363	47	3	john	PERSON
ftr-363	47	4	the tax year	DATE
ftr-363	47	5	irs	ORG
ftr-363	47	6	john	PERSON
ftr-363	48	1	john	PERSON
ftr-363	48	2	that tax year	DATE
ftr-363	48	3	john	PERSON
ftr-363	50	1	john	PERSON
ftr-363	51	1	the year	DATE
ftr-363	51	2	john	PERSON
ftr-363	52	1	irs	ORG
ftr-363	52	2	john	PERSON
ftr-363	53	1	766	CARDINAL
ftr-363	53	2	florida	GPE
ftr-363	54	1	10:10	TIME
ftr-363	55	1	irs	ORG
ftr-363	58	1	the united states	GPE
ftr-363	60	1	the united states.9 section 6103	ORG
ftr-363	60	2	irs	ORG
ftr-363	62	1	section 6103	LAW
ftr-363	63	1	6104	DATE
ftr-363	64	1	almost 150 years	DATE
ftr-363	64	2	first	ORDINAL
ftr-363	64	3	1861	DATE
ftr-363	64	4	congress	ORG
ftr-363	64	5	7	CARDINAL
ftr-363	67	1	8	CARDINAL
ftr-363	67	2	7501	DATE
ftr-363	68	1	9	CARDINAL
ftr-363	71	1	2011	DATE
ftr-363	71	2	767	CARDINAL
ftr-363	71	3	information.10	ORG
ftr-363	72	1	1950	DATE
ftr-363	72	2	12	CARDINAL
ftr-363	73	1	states.14 10	DATE
ftr-363	74	1	1998	DATE
ftr-363	74	2	congress	ORG
ftr-363	75	1	three	CARDINAL
ftr-363	76	1	1998	DATE
ftr-363	76	2	2000	DATE
ftr-363	78	1	the united states	GPE
ftr-363	78	2	246	CARDINAL
ftr-363	80	1	treasury	ORG
ftr-363	80	2	6104	DATE
ftr-363	81	1	july 7, 2010	DATE
ftr-363	81	2	singh	GPE
ftr-363	81	3	irs	ORG
ftr-363	82	1	treasury	ORG
ftr-363	82	2	congress	ORG
ftr-363	82	3	2000	DATE
ftr-363	84	1	treasury	ORG
ftr-363	84	2	i. 11	ORG
ftr-363	86	1	10	CARDINAL
ftr-363	86	2	5	CARDINAL
ftr-363	86	3	127	CARDINAL
ftr-363	86	4	treasury	ORG
ftr-363	86	5	10	CARDINAL
ftr-363	86	6	33	CARDINAL
ftr-363	86	7	paul schwartz	PERSON
ftr-363	86	8	nat’l	NORP
ftr-363	86	9	4	CARDINAL
ftr-363	86	10	2	DATE
ftr-363	86	11	2008	DATE
ftr-363	86	12	marc linder	PERSON
ftr-363	86	13	18	CARDINAL
ftr-363	87	1	l. & soc.	ORG
ftr-363	88	1	951	CARDINAL
ftr-363	88	2	1990-91	DATE
ftr-363	89	1	12	CARDINAL
ftr-363	92	1	81-814	CARDINAL
ftr-363	92	2	341	CARDINAL
ftr-363	92	3	64	CARDINAL
ftr-363	93	1	906	CARDINAL
ftr-363	93	2	960	CARDINAL
ftr-363	93	3	1950	DATE
ftr-363	93	4	section 3802	LAW
ftr-363	93	5	2000	DATE
ftr-363	93	6	124	CARDINAL
ftr-363	93	7	the 1939	DATE
ftr-363	93	8	6104	DATE
ftr-363	94	1	section 153(c	LAW
ftr-363	94	2	1954	DATE
ftr-363	97	1	83-591	CARDINAL
ftr-363	97	2	1954	DATE
ftr-363	99	1	13	CARDINAL
ftr-363	100	1	the united states	GPE
ftr-363	100	2	the united states	GPE
ftr-363	101	1	two	CARDINAL
ftr-363	102	1	irs	ORG
ftr-363	104	1	768	CARDINAL
ftr-363	104	2	florida	GPE
ftr-363	105	1	10:10	TIME
ftr-363	105	2	the united states	GPE
ftr-363	105	3	the united states	GPE
ftr-363	105	4	the billions of dollars	MONEY
ftr-363	105	5	the united states	GPE
ftr-363	107	1	6104	DATE
ftr-363	109	1	the united states	GPE
ftr-363	109	2	the united states	GPE
ftr-363	110	1	each month	DATE
ftr-363	113	1	third	ORDINAL
ftr-363	114	1	t. keith fogg	PERSON
ftr-363	114	2	43	CARDINAL
ftr-363	114	3	creighton l. rev	PERSON
ftr-363	114	4	357	CARDINAL
ftr-363	114	5	2010	DATE
ftr-363	115	1	hereinafter fogg	PERSON
ftr-363	116	1	14	CARDINAL
ftr-363	117	1	the united states	GPE
ftr-363	117	2	the united states	GPE
ftr-363	120	1	15	CARDINAL
ftr-363	123	1	10	CARDINAL
ftr-363	123	2	6	CARDINAL
ftr-363	125	1	2011	DATE
ftr-363	125	2	769	CARDINAL
ftr-363	129	1	section 6104	DATE
ftr-363	133	1	first	ORDINAL
ftr-363	133	2	the past 150 years	DATE
ftr-363	134	1	second	ORDINAL
ftr-363	134	2	the united states	GPE
ftr-363	134	3	the united states	GPE
ftr-363	135	1	third	ORDINAL
ftr-363	135	2	6103	CARDINAL
ftr-363	135	3	6104	DATE
ftr-363	135	4	two	CARDINAL
ftr-363	136	1	fourth	ORDINAL
ftr-363	137	1	fifth	ORDINAL
ftr-363	139	1	16	CARDINAL
ftr-363	140	1	fogg, trust	ORG
ftr-363	140	2	13	CARDINAL
ftr-363	140	3	t. keith fogg	PERSON
ftr-363	140	4	5	CARDINAL
ftr-363	141	1	l.j. 1 (	ORG
ftr-363	141	2	2009	DATE
ftr-363	142	1	hereinafter fogg	PERSON
ftr-363	143	1	17	CARDINAL
ftr-363	144	1	u.s.	GPE
ftr-363	144	2	gov’t accountability office	ORG
ftr-363	144	3	617	CARDINAL
ftr-363	144	4	billions	CARDINAL
ftr-363	144	5	2008	DATE
ftr-363	145	1	18	CARDINAL
ftr-363	145	2	fogg	PERSON
ftr-363	145	3	16	CARDINAL
ftr-363	146	1	19	CARDINAL
ftr-363	147	1	fogg, trust	ORG
ftr-363	147	2	13	CARDINAL
ftr-363	148	1	770	CARDINAL
ftr-363	148	2	florida	GPE
ftr-363	149	1	10:10 ii	TIME
ftr-363	150	1	congress	ORG
ftr-363	150	2	congress	ORG
ftr-363	150	3	irs	ORG
ftr-363	150	4	section 6103	LAW
ftr-363	150	5	irs	ORG
ftr-363	150	6	the united states	GPE
ftr-363	152	1	1977	DATE
ftr-363	152	2	congress	ORG
ftr-363	153	1	1977	DATE
ftr-363	153	2	richard nixon	PERSON
ftr-363	154	1	25	CARDINAL
ftr-363	154	2	nixon	PERSON
ftr-363	154	3	white house	ORG
ftr-363	154	4	congress	ORG
ftr-363	154	5	20	CARDINAL
ftr-363	156	1	10	CARDINAL
ftr-363	156	2	246	CARDINAL
ftr-363	158	1	21	CARDINAL
ftr-363	159	1	11	CARDINAL
ftr-363	159	2	1201	DATE
ftr-363	159	3	2501	CARDINAL
ftr-363	159	4	4001	CARDINAL
ftr-363	159	5	4051	CARDINAL
ftr-363	159	6	4064	DATE
ftr-363	159	7	4191	DATE
ftr-363	159	8	4375	CARDINAL
ftr-363	159	9	4401	CARDINAL
ftr-363	159	10	4471	DATE
ftr-363	159	11	4611	DATE
ftr-363	159	12	5701	DATE
ftr-363	160	1	22	CARDINAL
ftr-363	161	1	6103	DATE
ftr-363	162	1	23	CARDINAL
ftr-363	163	1	robert p. strauss	PERSON
ftr-363	163	2	5	CARDINAL
ftr-363	163	3	24	CARDINAL
ftr-363	163	4	25	DATE
ftr-363	163	5	1993	DATE
ftr-363	164	1	24	CARDINAL
ftr-363	165	1	25	CARDINAL
ftr-363	165	2	25	CARDINAL
ftr-363	166	1	26.	DATE
ftr-363	167	1	2011	DATE
ftr-363	167	2	771	CARDINAL
ftr-363	167	3	section 6103 in	LAW
ftr-363	167	4	1976	DATE
ftr-363	167	5	1976	DATE
ftr-363	167	6	congress	ORG
ftr-363	167	7	congress	ORG
ftr-363	169	1	1864	DATE
ftr-363	169	2	1870	DATE
ftr-363	169	3	congress	ORG
ftr-363	169	4	1894	DATE
ftr-363	169	5	26	CARDINAL
ftr-363	170	1	d.	NORP
ftr-363	170	2	david lenter	PERSON
ftr-363	170	3	joel slemrod	PERSON
ftr-363	170	4	douglas shackelford	PERSON
ftr-363	170	5	lvi national tax journal	ORG
ftr-363	170	6	813	CARDINAL
ftr-363	170	7	2003	DATE
ftr-363	171	1	27	CARDINAL
ftr-363	172	1	1974	DATE
ftr-363	172	2	congress	ORG
ftr-363	173	1	congress	ORG
ftr-363	175	1	10	CARDINAL
ftr-363	175	2	256	CARDINAL
ftr-363	175	3	28	CARDINAL
ftr-363	176	1	1976	DATE
ftr-363	178	1	94	CARDINAL
ftr-363	178	2	1202(a)(1	CARDINAL
ftr-363	178	3	90	CARDINAL
ftr-363	179	1	1667	CARDINAL
ftr-363	179	2	6103(a	CARDINAL
ftr-363	180	1	29	CARDINAL
ftr-363	180	2	1976	DATE
ftr-363	180	3	6103	DATE
ftr-363	180	4	1977	DATE
ftr-363	181	1	30	CARDINAL
ftr-363	182	1	slemrod, & shackelford	ORG
ftr-363	182	2	26	CARDINAL
ftr-363	182	3	807	CARDINAL
ftr-363	183	1	july 14, 1870	DATE
ftr-363	183	2	16	CARDINAL
ftr-363	184	1	256	CARDINAL
ftr-363	184	2	259	CARDINAL
ftr-363	185	1	32	CARDINAL
ftr-363	186	1	28	CARDINAL
ftr-363	187	1	509	CARDINAL
ftr-363	187	2	557	CARDINAL
ftr-363	187	3	349	CARDINAL
ftr-363	187	4	sec	ORG
ftr-363	187	5	34	CARDINAL
ftr-363	189	1	the united states	GPE
ftr-363	189	2	sec	ORG
ftr-363	189	3	3167	DATE
ftr-363	190	1	the united states	GPE
ftr-363	193	1	772	CARDINAL
ftr-363	193	2	florida	GPE
ftr-363	193	3	10:10	TIME
ftr-363	193	4	1909	DATE
ftr-363	193	5	payne	ORG
ftr-363	193	6	one	CARDINAL
ftr-363	193	7	1909	DATE
ftr-363	193	8	1910	DATE
ftr-363	193	9	treasury	ORG
ftr-363	194	1	congress	ORG
ftr-363	194	2	1913	DATE
ftr-363	194	3	33	CARDINAL
ftr-363	196	1	10	CARDINAL
ftr-363	196	2	248	CARDINAL
ftr-363	197	1	later.	DATE
ftr-363	198	1	34	CARDINAL
ftr-363	198	2	aug. 5, 1909	DATE
ftr-363	198	3	6	CARDINAL
ftr-363	198	4	38	DATE
ftr-363	198	5	36	CARDINAL
ftr-363	199	1	11	CARDINAL
ftr-363	199	2	112	CARDINAL
ftr-363	200	1	35	CARDINAL
ftr-363	201	1	sixth	ORDINAL
ftr-363	201	2	seventh	ORDINAL
ftr-363	201	3	38	CARDINAL
ftr-363	201	4	sixth	ORDINAL
ftr-363	203	1	seventh	ORDINAL
ftr-363	204	1	the united states	GPE
ftr-363	204	2	one thousand dollars	MONEY
ftr-363	204	3	one year	DATE
ftr-363	205	1	36	CARDINAL
ftr-363	206	1	11	CARDINAL
ftr-363	206	2	116	CARDINAL
ftr-363	207	1	36	CARDINAL
ftr-363	208	1	1910	DATE
ftr-363	208	2	297	CARDINAL
ftr-363	208	3	36	CARDINAL
ftr-363	209	1	468	CARDINAL
ftr-363	209	2	494	CARDINAL
ftr-363	210	1	37	CARDINAL
ftr-363	211	1	irs	ORG
ftr-363	211	2	1-3	CARDINAL
ftr-363	212	1	38	CARDINAL
ftr-363	213	1	1-4. 2011	DATE
ftr-363	213	2	773	CARDINAL
ftr-363	213	3	congress	ORG
ftr-363	213	4	1910	DATE
ftr-363	213	5	two more decades	DATE
ftr-363	213	6	1924	DATE
ftr-363	213	7	congress	ORG
ftr-363	213	8	1934	DATE
ftr-363	213	9	congress	ORG
ftr-363	213	10	less than a year	DATE
ftr-363	213	11	39	DATE
ftr-363	214	1	16th	ORDINAL
ftr-363	214	2	congress	ORG
ftr-363	215	1	u.s.	GPE
ftr-363	218	1	40	DATE
ftr-363	218	2	g(d	PERSON
ftr-363	218	3	1913	DATE
ftr-363	218	4	treasury	ORG
ftr-363	221	1	38	CARDINAL
ftr-363	222	1	144	CARDINAL
ftr-363	222	2	177	CARDINAL
ftr-363	223	1	41	CARDINAL
ftr-363	224	1	n.y.	GPE
ftr-363	224	2	feb. 23, 1898	DATE
ftr-363	224	3	benjamin harrison	PERSON
ftr-363	224	4	the union league club of chicago	ORG
ftr-363	224	5	1898	DATE
ftr-363	225	1	paul schwartz	PERSON
ftr-363	225	2	41	CARDINAL
ftr-363	225	3	891	CARDINAL
ftr-363	225	4	2008	DATE
ftr-363	225	5	treasury	ORG
ftr-363	225	6	mellon	ORG
ftr-363	227	1	42	CARDINAL
ftr-363	228	1	slemrod, & shackelford	ORG
ftr-363	228	2	26	CARDINAL
ftr-363	228	3	june 2, 1924	DATE
ftr-363	228	4	234	CARDINAL
ftr-363	228	5	43	CARDINAL
ftr-363	228	6	293	CARDINAL
ftr-363	229	1	43	CARDINAL
ftr-363	230	1	section 55(b	LAW
ftr-363	230	2	1934	DATE
ftr-363	230	3	48	CARDINAL
ftr-363	231	1	698	CARDINAL
ftr-363	231	2	1	CARDINAL
ftr-363	231	3	2	CARDINAL
ftr-363	231	4	3	CARDINAL
ftr-363	231	5	4	CARDINAL
ftr-363	231	6	5	CARDINAL
ftr-363	231	7	6	CARDINAL
ftr-363	232	1	less than three years	DATE
ftr-363	233	1	774	CARDINAL
ftr-363	233	2	florida	GPE
ftr-363	234	1	10:10	TIME
ftr-363	234	2	1934	DATE
ftr-363	234	3	1935.44	CARDINAL
ftr-363	234	4	1935	DATE
ftr-363	234	5	1976	DATE
ftr-363	234	6	agencies.46	PRODUCT
ftr-363	234	7	1976	DATE
ftr-363	234	8	congress	ORG
ftr-363	234	9	section 6103	LAW
ftr-363	234	10	congress	ORG
ftr-363	234	11	branch.48	PRODUCT
ftr-363	234	12	1976	DATE
ftr-363	234	13	section 6103	LAW
ftr-363	235	1	section 3802	LAW
ftr-363	235	2	1998	DATE
ftr-363	235	3	congress	ORG
ftr-363	235	4	congress	ORG
ftr-363	237	1	section 6103	LAW
ftr-363	237	2	two	CARDINAL
ftr-363	237	3	6104	DATE
ftr-363	237	4	6110	DATE
ftr-363	238	1	6104	DATE
ftr-363	238	2	1950	DATE
ftr-363	238	3	congress	ORG
ftr-363	238	4	first	ORDINAL
ftr-363	238	5	44	CARDINAL
ftr-363	239	1	april 19, 1935	DATE
ftr-363	239	2	74	CARDINAL
ftr-363	239	3	49	CARDINAL
ftr-363	240	1	158	CARDINAL
ftr-363	241	1	45	CARDINAL
ftr-363	242	1	jct	ORG
ftr-363	243	1	10	CARDINAL
ftr-363	243	2	254 &	ORG
ftr-363	243	3	1939	DATE
ftr-363	244	1	1954	DATE
ftr-363	244	2	6103	DATE
ftr-363	246	1	46	DATE
ftr-363	247	1	255	CARDINAL
ftr-363	248	1	47	DATE
ftr-363	249	1	1976	DATE
ftr-363	251	1	94	CARDINAL
ftr-363	251	2	90	CARDINAL
ftr-363	252	1	1667	CARDINAL
ftr-363	253	1	48	DATE
ftr-363	254	1	94th	LAW
ftr-363	255	1	2d	CARDINAL
ftr-363	255	2	the tax reform act of	LAW
ftr-363	255	3	1976	DATE
ftr-363	255	4	313-316	CARDINAL
ftr-363	256	1	1976	DATE
ftr-363	256	2	1976-3	DATE
ftr-363	257	1	2	CARDINAL
ftr-363	257	2	325	CARDINAL
ftr-363	257	3	49	DATE
ftr-363	258	1	treasury	ORG
ftr-363	260	1	congress	ORG
ftr-363	261	1	1998	DATE
ftr-363	263	1	105	CARDINAL
ftr-363	263	2	685	CARDINAL
ftr-363	264	1	50	CARDINAL
ftr-363	265	1	treasury	ORG
ftr-363	267	1	2011	DATE
ftr-363	267	2	775	CARDINAL
ftr-363	267	3	6104	DATE
ftr-363	267	4	section 6103	LAW
ftr-363	267	5	organizations.52	ORG
ftr-363	267	6	1976	DATE
ftr-363	267	7	congress	ORG
ftr-363	267	8	section 6103	LAW
ftr-363	267	9	irs	ORG
ftr-363	268	1	6110	ORG
ftr-363	268	2	irs	ORG
ftr-363	268	3	irs	ORG
ftr-363	269	1	irs	ORG
ftr-363	269	2	1998	DATE
ftr-363	269	3	section 6110.58	LAW
ftr-363	269	4	51	CARDINAL
ftr-363	270	1	1950	DATE
ftr-363	270	2	64	CARDINAL
ftr-363	271	1	906	CARDINAL
ftr-363	271	2	960	CARDINAL
ftr-363	273	1	81-814	CARDINAL
ftr-363	273	2	341	CARDINAL
ftr-363	273	3	section 153(c	LAW
ftr-363	273	4	the 1939	DATE
ftr-363	273	5	6104	DATE
ftr-363	274	1	section 153(c	LAW
ftr-363	274	2	1954	DATE
ftr-363	275	1	12	CARDINAL
ftr-363	275	2	124	CARDINAL
ftr-363	277	1	83-591	CARDINAL
ftr-363	277	2	1954	DATE
ftr-363	278	1	52	CARDINAL
ftr-363	279	1	6103	DATE
ftr-363	279	2	6104	DATE
ftr-363	279	3	first	ORDINAL
ftr-363	279	4	6104(a)(1	CARDINAL
ftr-363	280	1	53	CARDINAL
ftr-363	281	1	12	CARDINAL
ftr-363	281	2	5	CARDINAL
ftr-363	281	3	121	DATE
ftr-363	282	1	54	CARDINAL
ftr-363	285	1	89	CARDINAL
ftr-363	285	2	80	CARDINAL
ftr-363	286	1	250	CARDINAL
ftr-363	287	1	55	CARDINAL
ftr-363	289	1	10	CARDINAL
ftr-363	289	2	82	CARDINAL
ftr-363	289	3	293	CARDINAL
ftr-363	289	4	irs	ORG
ftr-363	289	5	505	CARDINAL
ftr-363	289	6	350	CARDINAL
ftr-363	289	7	d.c	GPE
ftr-363	289	8	1974	DATE
ftr-363	289	9	fruehauf corp.	ORG
ftr-363	290	1	irs	ORG
ftr-363	290	2	75	CARDINAL
ftr-363	291	1	¶ 16,189	CARDINAL
ftr-363	291	2	6th	ORDINAL
ftr-363	291	3	1975	DATE
ftr-363	292	1	56	CARDINAL
ftr-363	293	1	treasury	ORG
ftr-363	293	2	10	CARDINAL
ftr-363	293	3	27	CARDINAL
ftr-363	294	1	58	DATE
ftr-363	295	1	1998	DATE
ftr-363	297	1	105	CARDINAL
ftr-363	297	2	112	CARDINAL
ftr-363	298	1	685	CARDINAL
ftr-363	298	2	772	CARDINAL
ftr-363	298	3	6110(i	DATE
ftr-363	300	1	105	CARDINAL
ftr-363	300	2	298-99	MONEY
ftr-363	300	3	1998	DATE
ftr-363	300	4	1998	DATE
ftr-363	301	1	mitchell rogovin & donald l. korb	ORG
ftr-363	301	2	four	CARDINAL
ftr-363	301	3	the 21st century	DATE
ftr-363	301	4	46 duq	MONEY
ftr-363	302	1	l. rev	PERSON
ftr-363	302	2	323	CARDINAL
ftr-363	302	3	357	CARDINAL
ftr-363	302	4	2007-08	DATE
ftr-363	304	1	congress	ORG
ftr-363	304	2	5	CARDINAL
ftr-363	305	1	552	CARDINAL
ftr-363	305	2	2000 & supp	DATE
ftr-363	306	1	2005	DATE
ftr-363	307	1	2000	DATE
ftr-363	309	1	105	CARDINAL
ftr-363	309	2	302	CARDINAL
ftr-363	309	3	1998	DATE
ftr-363	311	1	1998	DATE
ftr-363	312	1	776	CARDINAL
ftr-363	312	2	florida	GPE
ftr-363	312	3	10:10	TIME
ftr-363	312	4	6110	ORG
ftr-363	317	1	the united states	GPE
ftr-363	319	1	59	CARDINAL
ftr-363	320	1	irs	ORG
ftr-363	320	2	350	CARDINAL
ftr-363	320	3	100	CARDINAL
ftr-363	320	4	d.c	GPE
ftr-363	320	5	cir	ORG
ftr-363	320	6	2003	DATE
ftr-363	321	1	60	CARDINAL
ftr-363	322	1	senate	ORG
ftr-363	324	1	110th	ORDINAL
ftr-363	324	2	2 (2008	DATE
ftr-363	324	3	linda	PERSON
ftr-363	324	4	irs	ORG
ftr-363	324	5	today	DATE
ftr-363	324	6	irs	ORG
ftr-363	325	1	2007	DATE
ftr-363	325	2	$2.7 trillion	MONEY
ftr-363	325	3	irs	ORG
ftr-363	325	4	$1.7 trillion	MONEY
ftr-363	326	1	approximately two	CARDINAL
ftr-363	326	2	three dollars	MONEY
ftr-363	326	3	irs	ORG
ftr-363	327	1	$1.7 trillion	MONEY
ftr-363	327	2	approximately $778 billion	MONEY
ftr-363	327	3	medicare	ORG
ftr-363	327	4	approximately $992 billion	MONEY
ftr-363	328	1	61	CARDINAL
ftr-363	329	1	edward k. cheng	PERSON
ftr-363	329	2	100	CARDINAL
ftr-363	329	3	l. rev	PERSON
ftr-363	330	1	655	CARDINAL
ftr-363	330	2	2006	DATE
ftr-363	331	1	leandra lederman	PERSON
ftr-363	331	2	third	ORDINAL
ftr-363	331	3	60	CARDINAL
ftr-363	332	1	l. rev	PERSON
ftr-363	332	2	695	CARDINAL
ftr-363	332	3	2007	DATE
ftr-363	332	4	richard h. thaler &	ORG
ftr-363	332	5	r. sunstein	PERSON
ftr-363	332	6	2008	DATE
ftr-363	332	7	erich kirchler	PERSON
ftr-363	332	8	2007	DATE
ftr-363	333	1	2011	DATE
ftr-363	333	2	777 one	CARDINAL
ftr-363	336	1	irs	ORG
ftr-363	336	2	720	CARDINAL
ftr-363	336	3	quarterly	DATE
ftr-363	337	1	720.64	CARDINAL
ftr-363	337	2	720	CARDINAL
ftr-363	338	1	720	CARDINAL
ftr-363	339	1	medicare	ORG
ftr-363	339	2	the united states	GPE
ftr-363	341	1	taxes.66	DATE
ftr-363	341	2	third	ORDINAL
ftr-363	342	1	10,000	MONEY
ftr-363	342	2	10,000	MONEY
ftr-363	343	1	7,000	MONEY
ftr-363	344	1	4251	DATE
ftr-363	345	1	63	CARDINAL
ftr-363	345	2	4291	CARDINAL
ftr-363	348	1	64	CARDINAL
ftr-363	349	1	irs	ORG
ftr-363	349	2	720	CARDINAL
ftr-363	349	3	july 2010	DATE
ftr-363	349	4	720	CARDINAL
ftr-363	349	5	irs	ORG
ftr-363	351	1	65	CARDINAL
ftr-363	352	1	irs	ORG
ftr-363	352	2	15	CARDINAL
ftr-363	353	1	66	CARDINAL
ftr-363	354	1	d.	NORP
ftr-363	355	1	778	CARDINAL
ftr-363	355	2	florida	GPE
ftr-363	355	3	10:10	TIME
ftr-363	355	4	7,000	MONEY
ftr-363	356	1	third	ORDINAL
ftr-363	356	2	section 7501	LAW
ftr-363	357	1	irs	ORG
ftr-363	357	2	67	CARDINAL
ftr-363	358	1	183	CARDINAL
ftr-363	358	2	irs	ORG
ftr-363	358	3	496	CARDINAL
ftr-363	358	4	1990	DATE
ftr-363	359	1	68	CARDINAL
ftr-363	359	2	irc §§	ORG
ftr-363	359	3	6672	DATE
ftr-363	359	4	7501	DATE
ftr-363	361	1	fogg, trust	ORG
ftr-363	361	2	13	CARDINAL
ftr-363	361	3	418 app	QUANTITY
ftr-363	362	1	fogg	PERSON
ftr-363	362	2	16	CARDINAL
ftr-363	362	3	44-45	DATE
ftr-363	363	1	69	CARDINAL
ftr-363	364	1	chapter 24	LAW
ftr-363	366	1	irs	ORG
ftr-363	366	2	second	ORDINAL
ftr-363	367	1	robert schriebman	PERSON
ftr-363	367	2	irs	ORG
ftr-363	367	3	irs	ORG
ftr-363	368	1	robert s. schriebman	PERSON
ftr-363	368	2	irs	ORG
ftr-363	368	3	3rd	ORDINAL
ftr-363	370	1	70	CARDINAL
ftr-363	371	1	chapter 24	LAW
ftr-363	372	1	2011	DATE
ftr-363	372	2	779	CARDINAL
ftr-363	372	3	the united states	GPE
ftr-363	373	1	the united states	GPE
ftr-363	373	2	treasury	ORG
ftr-363	374	1	trust71	EVENT
ftr-363	374	2	holds.72	ORG
ftr-363	375	1	congress	ORG
ftr-363	377	1	first	ORDINAL
ftr-363	377	2	days	DATE
ftr-363	377	3	weeks	DATE
ftr-363	379	1	second	ORDINAL
ftr-363	382	1	third	ORDINAL
ftr-363	383	1	71	CARDINAL
ftr-363	384	1	7501	DATE
ftr-363	385	1	72	DATE
ftr-363	386	1	183	CARDINAL
ftr-363	386	2	irs	ORG
ftr-363	386	3	496	CARDINAL
ftr-363	386	4	1990	DATE
ftr-363	387	1	73	CARDINAL
ftr-363	388	1	jct	ORG
ftr-363	388	2	12	CARDINAL
ftr-363	388	3	6	CARDINAL
ftr-363	391	1	75	CARDINAL
ftr-363	392	1	semimonthly	DATE
ftr-363	393	1	irs	ORG
ftr-363	393	2	510	CARDINAL
ftr-363	393	3	41	CARDINAL
ftr-363	394	1	76	CARDINAL
ftr-363	395	1	eleven	CARDINAL
ftr-363	395	2	9501	DATE
ftr-363	395	3	9503	DATE
ftr-363	395	4	florida	GPE
ftr-363	395	5	10:10	TIME
ftr-363	396	1	first	ORDINAL
ftr-363	400	1	irs	ORG
ftr-363	401	1	second	ORDINAL
ftr-363	402	1	january 20, 2010	DATE
ftr-363	402	2	obama	PERSON
ftr-363	402	3	one	CARDINAL
ftr-363	402	4	highway trust fund	ORG
ftr-363	402	5	9504	DATE
ftr-363	402	6	9505	DATE
ftr-363	402	7	9506	DATE
ftr-363	402	8	9507	DATE
ftr-363	402	9	superfund	LAW
ftr-363	402	10	9508	DATE
ftr-363	402	11	9509	DATE
ftr-363	402	12	9510	DATE
ftr-363	402	13	9511	DATE
ftr-363	403	1	treasury	ORG
ftr-363	403	2	monthly	DATE
ftr-363	404	1	treasury	ORG
ftr-363	406	1	thousands	CARDINAL
ftr-363	407	1	firstpay, inc.	ORG
ftr-363	407	2	nos	PERSON
ftr-363	407	3	09-1076	CARDINAL
ftr-363	407	4	09-1107	DATE
ftr-363	407	5	2010	DATE
ftr-363	407	6	3199858	DATE
ftr-363	407	7	4th	ORDINAL
ftr-363	408	1	aug. 13, 2010	DATE
ftr-363	409	1	fogg, trust	ORG
ftr-363	409	2	13	CARDINAL
ftr-363	409	3	384	CARDINAL
ftr-363	411	1	u.s.	GPE
ftr-363	411	2	gov’t accountability office	ORG
ftr-363	411	3	gao-05-637	ORG
ftr-363	411	4	thousands	CARDINAL
ftr-363	411	5	2005	DATE
ftr-363	412	1	gao 2005	PERSON
ftr-363	413	1	79	CARDINAL
ftr-363	414	1	michael joe	PERSON
ftr-363	414	2	obama seeks	PERSON
ftr-363	414	3	2010	DATE
ftr-363	414	4	today	DATE
ftr-363	414	5	13-3	CARDINAL
ftr-363	414	6	jan. 21, 2010	DATE
ftr-363	415	1	2011	DATE
ftr-363	415	2	781	CARDINAL
ftr-363	415	3	90%	PERCENT
ftr-363	415	4	contracts.80	ORG
ftr-363	415	5	third	ORDINAL
ftr-363	415	6	irs	ORG
ftr-363	415	7	third	ORDINAL
ftr-363	421	1	1	CARDINAL
ftr-363	421	2	2	CARDINAL
ftr-363	421	3	3	CARDINAL
ftr-363	421	4	4	CARDINAL
ftr-363	421	5	80	CARDINAL
ftr-363	422	1	gao 2005	PERSON
ftr-363	423	1	81	CARDINAL
ftr-363	424	1	christopher s. rizek	PERSON
ftr-363	424	2	american	NORP
ftr-363	424	3	30th	ORDINAL
ftr-363	424	4	81	CARDINAL
ftr-363	424	5	89	DATE
ftr-363	426	1	82	CARDINAL
ftr-363	426	2	treasury	ORG
ftr-363	426	3	10	CARDINAL
ftr-363	427	1	782	CARDINAL
ftr-363	427	2	florida	GPE
ftr-363	427	3	10:10	TIME
ftr-363	427	4	5	CARDINAL
ftr-363	427	5	6	CARDINAL
ftr-363	427	6	1	CARDINAL
ftr-363	427	7	2	CARDINAL
ftr-363	427	8	3	CARDINAL
ftr-363	427	9	section 527(j),84	LAW
ftr-363	427	10	4	CARDINAL
ftr-363	427	11	congress	ORG
ftr-363	429	1	this 83	DATE
ftr-363	431	1	10	CARDINAL
ftr-363	431	2	127	CARDINAL
ftr-363	431	3	treasury	ORG
ftr-363	431	4	10	CARDINAL
ftr-363	431	5	33	CARDINAL
ftr-363	431	6	two	CARDINAL
ftr-363	432	1	mark boyle	PERSON
ftr-363	432	2	2006	DATE
ftr-363	432	3	today	DATE
ftr-363	432	4	115	CARDINAL
ftr-363	432	5	june 12, 2006	DATE
ftr-363	432	6	two	CARDINAL
ftr-363	433	1	boyle	PERSON
ftr-363	434	1	one	CARDINAL
ftr-363	436	1	84	CARDINAL
ftr-363	438	1	12	CARDINAL
ftr-363	438	2	5-9	CARDINAL
ftr-363	438	3	three	CARDINAL
ftr-363	439	1	85	CARDINAL
ftr-363	440	1	the department of justice	ORG
ftr-363	441	1	6103(h)(3	CARDINAL
ftr-363	443	1	section 6103(h)(1	LAW
ftr-363	444	1	the department of commerce	ORG
ftr-363	444	2	the federal trade commission	ORG
ftr-363	444	3	irs	ORG
ftr-363	446	1	10	CARDINAL
ftr-363	446	2	43-44	DATE
ftr-363	446	3	81	CARDINAL
ftr-363	446	4	86-87	CARDINAL
ftr-363	446	5	irs	ORG
ftr-363	447	1	86	CARDINAL
ftr-363	448	1	10	CARDINAL
ftr-363	448	2	5	DATE
ftr-363	448	3	6103	DATE
ftr-363	448	4	12	CARDINAL
ftr-363	448	5	4	DATE
ftr-363	448	6	6104	DATE
ftr-363	449	1	87	CARDINAL
ftr-363	450	1	jct	ORG
ftr-363	451	1	10	CARDINAL
ftr-363	451	2	6	CARDINAL
ftr-363	454	1	two	CARDINAL
ftr-363	454	2	2011	DATE
ftr-363	454	3	783	CARDINAL
ftr-363	458	1	two	CARDINAL
ftr-363	458	2	principles89	ORG
ftr-363	459	1	1934	DATE
ftr-363	462	1	the united states	GPE
ftr-363	463	1	91	CARDINAL
ftr-363	465	1	second	ORDINAL
ftr-363	465	2	6103	CARDINAL
ftr-363	466	1	section 6103(c	LAW
ftr-363	467	1	two	CARDINAL
ftr-363	468	1	88	CARDINAL
ftr-363	469	1	jct	ORG
ftr-363	469	2	12	CARDINAL
ftr-363	469	3	6. 89	DATE
ftr-363	470	1	second	ORDINAL
ftr-363	470	2	first	ORDINAL
ftr-363	470	3	second	ORDINAL
ftr-363	471	1	6103	DATE
ftr-363	471	2	6104	DATE
ftr-363	471	3	one	CARDINAL
ftr-363	472	1	90	CARDINAL
ftr-363	472	2	apr. 19, 1935	DATE
ftr-363	472	3	74	DATE
ftr-363	472	4	49	CARDINAL
ftr-363	473	1	158	CARDINAL
ftr-363	473	2	91	CARDINAL
ftr-363	477	1	784	CARDINAL
ftr-363	477	2	florida	GPE
ftr-363	477	3	10:10	TIME
ftr-363	478	1	the 20th century	DATE
ftr-363	478	2	1909, 1924	DATE
ftr-363	478	3	1933	DATE
ftr-363	481	1	1	CARDINAL
ftr-363	481	2	1	CARDINAL
ftr-363	482	1	rights.95 2	PRODUCT
ftr-363	482	2	concerns.96	PERSON
ftr-363	482	3	2	CARDINAL
ftr-363	483	1	possible.97 92	ORG
ftr-363	485	1	10	CARDINAL
ftr-363	485	2	5	CARDINAL
ftr-363	485	3	treasury	ORG
ftr-363	485	4	10	CARDINAL
ftr-363	485	5	34	CARDINAL
ftr-363	485	6	81	CARDINAL
ftr-363	485	7	89	CARDINAL
ftr-363	485	8	93	CARDINAL
ftr-363	486	1	jct	ORG
ftr-363	487	1	10	CARDINAL
ftr-363	487	2	238	CARDINAL
ftr-363	488	1	94	CARDINAL
ftr-363	489	1	5	CARDINAL
ftr-363	489	2	95	CARDINAL
ftr-363	493	1	96	CARDINAL
ftr-363	494	1	united states	GPE
ftr-363	494	2	morton salt co.	ORG
ftr-363	494	3	338	CARDINAL
ftr-363	494	4	632	CARDINAL
ftr-363	494	5	652	CARDINAL
ftr-363	494	6	1950	DATE
ftr-363	495	1	s.	PERSON
ftr-363	496	1	94-938	TIME
ftr-363	496	2	328	CARDINAL
ftr-363	496	3	1976	DATE
ftr-363	497	1	american	NORP
ftr-363	499	1	2011	DATE
ftr-363	499	2	785	CARDINAL
ftr-363	499	3	3	CARDINAL
ftr-363	499	4	3	CARDINAL
ftr-363	500	1	4	CARDINAL
ftr-363	500	2	97	CARDINAL
ftr-363	502	1	98	CARDINAL
ftr-363	503	1	michael p. boyle	PERSON
ftr-363	503	2	tax executives institute	ORG
ftr-363	503	3	grassley	PERSON
ftr-363	503	4	baucus	PERSON
ftr-363	503	5	june 12, 2006	DATE
ftr-363	503	6	boyle	PERSON
ftr-363	504	1	one	CARDINAL
ftr-363	506	1	u.s.	GPE
ftr-363	507	1	boyle	PERSON
ftr-363	507	2	supra	PERSON
ftr-363	507	3	83	CARDINAL
ftr-363	507	4	4	CARDINAL
ftr-363	508	1	strauss	PERSON
ftr-363	508	2	23	CARDINAL
ftr-363	508	3	29	CARDINAL
ftr-363	509	1	massachusetts	GPE
ftr-363	512	1	99	CARDINAL
ftr-363	514	1	100	CARDINAL
ftr-363	515	1	jct	ORG
ftr-363	516	1	10	CARDINAL
ftr-363	516	2	5	CARDINAL
ftr-363	516	3	101	CARDINAL
ftr-363	517	1	joe thorndike	PERSON
ftr-363	517	2	96	CARDINAL
ftr-363	517	3	324	CARDINAL
ftr-363	517	4	324	CARDINAL
ftr-363	517	5	july 15, 2002	DATE
ftr-363	517	6	marjorie e. kornhauser	PERSON
ftr-363	517	7	786	CARDINAL
ftr-363	517	8	florida	GPE
ftr-363	518	1	10:10	TIME
ftr-363	518	2	5	CARDINAL
ftr-363	518	3	6	CARDINAL
ftr-363	519	1	two	CARDINAL
ftr-363	521	1	96	CARDINAL
ftr-363	521	2	745	CARDINAL
ftr-363	521	3	july 29, 2002	DATE
ftr-363	523	1	joshua	PERSON
ftr-363	524	1	joshua d. blank	PERSON
ftr-363	524	2	62	CARDINAL
ftr-363	525	1	539	CARDINAL
ftr-363	525	2	560	CARDINAL
ftr-363	525	3	561	CARDINAL
ftr-363	525	4	116	CARDINAL
ftr-363	525	5	2009	DATE
ftr-363	525	6	michelle hanlon	PERSON
ftr-363	525	7	joel slemrod	PERSON
ftr-363	526	1	93	CARDINAL
ftr-363	526	2	j. pub.	ORG
ftr-363	528	1	126	CARDINAL
ftr-363	528	2	128	CARDINAL
ftr-363	528	3	2009	DATE
ftr-363	529	1	102	CARDINAL
ftr-363	529	2	61	CARDINAL
ftr-363	529	3	725	CARDINAL
ftr-363	529	4	theodore p. seto	PERSON
ftr-363	529	5	6	CARDINAL
ftr-363	529	6	loyola	NORP
ftr-363	530	1	l.a.	GPE
ftr-363	530	2	2005-33, 2005	DATE
ftr-363	533	1	103	CARDINAL
ftr-363	535	1	charles w. shewbridge	PERSON
ftr-363	535	2	1999	DATE
ftr-363	535	3	today	DATE
ftr-363	535	4	206-60	CARDINAL
ftr-363	535	5	oct. 21, 1999	DATE
ftr-363	538	1	boyle	PERSON
ftr-363	538	2	supra	PERSON
ftr-363	538	3	83	CARDINAL
ftr-363	539	1	first	ORDINAL
ftr-363	540	1	2011	DATE
ftr-363	540	2	787	CARDINAL
ftr-363	540	3	section 6103	LAW
ftr-363	541	1	four	CARDINAL
ftr-363	542	1	first	ORDINAL
ftr-363	544	1	second	ORDINAL
ftr-363	549	1	104	CARDINAL
ftr-363	550	1	6104	DATE
ftr-363	550	2	1	CARDINAL
ftr-363	551	1	2	CARDINAL
ftr-363	552	1	3	CARDINAL
ftr-363	552	2	527	CARDINAL
ftr-363	553	1	105	CARDINAL
ftr-363	554	1	6103(b)(1	CARDINAL
ftr-363	554	2	2	CARDINAL
ftr-363	554	3	110	CARDINAL
ftr-363	555	1	106	CARDINAL
ftr-363	556	1	congress	ORG
ftr-363	556	2	1976	DATE
ftr-363	557	1	1966	DATE
ftr-363	557	2	congress	ORG
ftr-363	559	1	89	CARDINAL
ftr-363	559	2	80	CARDINAL
ftr-363	560	1	250	CARDINAL
ftr-363	560	2	1966	DATE
ftr-363	560	3	1974	DATE
ftr-363	562	1	93-579	CARDINAL
ftr-363	562	2	88	CARDINAL
ftr-363	563	1	1896 (1974	DATE
ftr-363	565	1	the united states	GPE
ftr-363	566	1	nlrb v. robbins tire	PERSON
ftr-363	566	2	rubber co.	ORG
ftr-363	566	3	437	CARDINAL
ftr-363	566	4	214	CARDINAL
ftr-363	566	5	242	CARDINAL
ftr-363	566	6	1978	DATE
ftr-363	569	1	788	CARDINAL
ftr-363	569	2	florida	GPE
ftr-363	569	3	10:10 non-	TIME
ftr-363	570	1	1	CARDINAL
ftr-363	572	1	2	CARDINAL
ftr-363	575	1	3	CARDINAL
ftr-363	576	1	4	CARDINAL
ftr-363	577	1	5	CARDINAL
ftr-363	581	1	third	ORDINAL
ftr-363	586	1	fourth	ORDINAL
ftr-363	588	1	107	CARDINAL
ftr-363	589	1	united states v. dickey	ORG
ftr-363	589	2	268	CARDINAL
ftr-363	589	3	378	CARDINAL
ftr-363	589	4	387	CARDINAL
ftr-363	589	5	1925	DATE
ftr-363	590	1	108	CARDINAL
ftr-363	592	1	1998	DATE
ftr-363	592	2	2000	DATE
ftr-363	593	1	2011	DATE
ftr-363	593	2	789	CARDINAL
ftr-363	593	3	irs	ORG
ftr-363	594	1	section 6103(a	LAW
ftr-363	594	2	section 6103	LAW
ftr-363	594	3	four	CARDINAL
ftr-363	594	4	section 6103	LAW
ftr-363	595	1	section 6103	LAW
ftr-363	595	2	13	CARDINAL
ftr-363	595	3	congress	ORG
ftr-363	596	1	congress	ORG
ftr-363	596	2	section 6104	LAW
ftr-363	596	3	section 527	LAW
ftr-363	596	4	congress	ORG
ftr-363	596	5	four	CARDINAL
ftr-363	597	1	1	CARDINAL
ftr-363	599	1	irs	ORG
ftr-363	601	1	2	CARDINAL
ftr-363	601	2	second	ORDINAL
ftr-363	601	3	first	ORDINAL
ftr-363	602	1	two	CARDINAL
ftr-363	602	2	section 6103	DATE
ftr-363	603	1	section 6103(c	LAW
ftr-363	604	1	congress	ORG
ftr-363	605	1	109	CARDINAL
ftr-363	606	1	irs	ORG
ftr-363	607	1	irs	ORG
ftr-363	609	1	10	CARDINAL
ftr-363	609	2	28	CARDINAL
ftr-363	610	1	110	CARDINAL
ftr-363	614	1	title 26	LAW
ftr-363	614	2	the united states	GPE
ftr-363	615	1	four	CARDINAL
ftr-363	617	1	790	CARDINAL
ftr-363	617	2	florida	GPE
ftr-363	617	3	10:10	TIME
ftr-363	618	1	section 6103(c	LAW
ftr-363	618	2	informants.112	GPE
ftr-363	618	3	irs	ORG
ftr-363	619	1	section 6103(e	LAW
ftr-363	621	1	111	CARDINAL
ftr-363	622	1	irs	ORG
ftr-363	624	1	irs	ORG
ftr-363	624	2	794 f.2d	MONEY
ftr-363	624	3	1041	CARDINAL
ftr-363	624	4	5th	ORDINAL
ftr-363	624	5	1986	DATE
ftr-363	625	1	olsen v. egger	PERSON
ftr-363	625	2	594	CARDINAL
ftr-363	626	1	644	CARDINAL
ftr-363	626	2	1984	DATE
ftr-363	626	3	irs	ORG
ftr-363	626	4	tierney v. schweiker	PERSON
ftr-363	626	5	718	CARDINAL
ftr-363	626	6	449	CARDINAL
ftr-363	626	7	455	DATE
ftr-363	626	8	d.c	GPE
ftr-363	626	9	cir. 1983	ORG
ftr-363	626	10	hefti v. loeb	PERSON
ftr-363	626	11	1992	DATE
ftr-363	626	12	u.s.	GPE
ftr-363	626	13	dist	NORP
ftr-363	627	1	12644	DATE
ftr-363	627	2	c.d.	ORG
ftr-363	627	3	1992	DATE
ftr-363	627	4	one	CARDINAL
ftr-363	627	5	year	DATE
ftr-363	627	6	6103(a	CARDINAL
ftr-363	627	7	united states	GPE
ftr-363	627	8	973	CARDINAL
ftr-363	627	9	f. supp	PERSON
ftr-363	628	1	996	CARDINAL
ftr-363	629	1	1997	DATE
ftr-363	630	1	112	CARDINAL
ftr-363	633	1	united states	GPE
ftr-363	633	2	v. finch	ORG
ftr-363	633	3	434	CARDINAL
ftr-363	634	1	1085	CARDINAL
ftr-363	634	2	d.	NORP
ftr-363	635	1	1977	DATE
ftr-363	637	1	301.6103(c)-1(c	CARDINAL
ftr-363	637	2	156	CARDINAL
ftr-363	637	3	1976-2	DATE
ftr-363	637	4	624	CARDINAL
ftr-363	637	5	113	CARDINAL
ftr-363	640	1	114	CARDINAL
ftr-363	641	1	115	CARDINAL
ftr-363	642	1	1(g	CARDINAL
ftr-363	643	1	116	CARDINAL
ftr-363	644	1	6103(e)(1)(e)(i	CARDINAL
ftr-363	645	1	irs	ORG
ftr-363	646	1	section 6103(e)(1)(e)(ii	LAW
ftr-363	647	1	2011	DATE
ftr-363	647	2	791	CARDINAL
ftr-363	647	3	section 6103(c	LAW
ftr-363	649	1	3	CARDINAL
ftr-363	649	2	section 6103(a	LAW
ftr-363	650	1	117	CARDINAL
ftr-363	652	1	irs	ORG
ftr-363	654	1	6103(e)(2	CARDINAL
ftr-363	655	1	119	CARDINAL
ftr-363	659	1	121	CARDINAL
ftr-363	661	1	122	CARDINAL
ftr-363	661	2	6103(e)(8	CARDINAL
ftr-363	663	1	123	CARDINAL
ftr-363	664	1	6103(e)(9	CARDINAL
ftr-363	665	1	6672	DATE
ftr-363	666	1	124	CARDINAL
ftr-363	668	1	6672	DATE
ftr-363	671	1	6103(e)(8	CARDINAL
ftr-363	671	2	6103 in 1996	DATE
ftr-363	672	1	congress	ORG
ftr-363	675	1	1(g	CARDINAL
ftr-363	676	1	792	CARDINAL
ftr-363	676	2	florida	GPE
ftr-363	676	3	10:10	TIME
ftr-363	677	1	section 6103	LAW
ftr-363	679	1	four	CARDINAL
ftr-363	682	1	irs	ORG
ftr-363	683	1	125	CARDINAL
ftr-363	684	1	irs	ORG
ftr-363	684	2	8-2	CARDINAL
ftr-363	685	1	10	CARDINAL
ftr-363	685	2	163	CARDINAL
ftr-363	686	1	126	CARDINAL
ftr-363	687	1	long v. united states	GPE
ftr-363	687	2	972	CARDINAL
ftr-363	687	3	1174	CARDINAL
ftr-363	687	4	10th	ORDINAL
ftr-363	687	5	1992	DATE
ftr-363	688	1	smith v. united states	ORG
ftr-363	688	2	964	CARDINAL
ftr-363	688	3	630	CARDINAL
ftr-363	688	4	7th	ORDINAL
ftr-363	688	5	1992	DATE
ftr-363	688	6	irs	ORG
ftr-363	688	7	89	CARDINAL
ftr-363	688	8	u.s.	GPE
ftr-363	688	9	¶ 9138	DATE
ftr-363	688	10	d. nev	PERSON
ftr-363	688	11	1988	DATE
ftr-363	688	12	v. united states	PERSON
ftr-363	688	13	899 f.2d	CARDINAL
ftr-363	688	14	1224	CARDINAL
ftr-363	688	15	1990	DATE
ftr-363	688	16	9th	ORDINAL
ftr-363	688	17	1990	DATE
ftr-363	688	18	irs	ORG
ftr-363	688	19	775	CARDINAL
ftr-363	688	20	208	CARDINAL
ftr-363	688	21	7th	ORDINAL
ftr-363	688	22	1985	DATE
ftr-363	689	1	taylor v. united states	PERSON
ftr-363	689	2	106	CARDINAL
ftr-363	689	3	833	CARDINAL
ftr-363	689	4	1997	DATE
ftr-363	689	5	537 f. supp	ORG
ftr-363	690	1	679	CARDINAL
ftr-363	691	1	1982	DATE
ftr-363	691	2	loomis v. irs	PERSON
ftr-363	691	3	81	CARDINAL
ftr-363	691	4	u.s.	GPE
ftr-363	691	5	¶ 9341	DATE
ftr-363	691	6	d.	NORP
ftr-363	691	7	1981	DATE
ftr-363	692	1	davis v. united states	PERSON
ftr-363	692	2	80	CARDINAL
ftr-363	692	3	u.s.	GPE
ftr-363	692	4	¶ 9794	DATE
ftr-363	692	5	d. mass	ORG
ftr-363	692	6	1980	DATE
ftr-363	693	1	127	CARDINAL
ftr-363	694	1	irs	ORG
ftr-363	694	2	oct. 16, 2010	DATE
ftr-363	695	1	128	CARDINAL
ftr-363	696	1	california	GPE
ftr-363	697	1	108	CARDINAL
ftr-363	697	2	120	CARDINAL
ftr-363	698	1	colorado	GPE
ftr-363	699	1	124	CARDINAL
ftr-363	700	1	hawaii	GPE
ftr-363	701	1	131	CARDINAL
ftr-363	702	1	2011	DATE
ftr-363	702	2	793	CARDINAL
ftr-363	702	3	irs	ORG
ftr-363	703	1	one	CARDINAL
ftr-363	703	2	two	CARDINAL
ftr-363	706	1	irs	ORG
ftr-363	707	1	irs	ORG
ftr-363	707	2	129	CARDINAL
ftr-363	708	1	128	CARDINAL
ftr-363	710	1	108	CARDINAL
ftr-363	710	2	41	CARDINAL
ftr-363	710	3	130	CARDINAL
ftr-363	711	1	jct	ORG
ftr-363	711	2	108	CARDINAL
ftr-363	711	3	41	CARDINAL
ftr-363	712	1	131	CARDINAL
ftr-363	713	1	42	DATE
ftr-363	714	1	132	CARDINAL
ftr-363	716	1	irs	ORG
ftr-363	716	2	1075	CARDINAL
ftr-363	716	3	2010	DATE
ftr-363	717	1	irs	ORG
ftr-363	719	1	108	CARDINAL
ftr-363	719	2	33	CARDINAL
ftr-363	719	3	117	CARDINAL
ftr-363	719	4	119	CARDINAL
ftr-363	719	5	124	CARDINAL
ftr-363	719	6	132	CARDINAL
ftr-363	719	7	142	CARDINAL
ftr-363	719	8	162	CARDINAL
ftr-363	719	9	166	CARDINAL
ftr-363	719	10	170	CARDINAL
ftr-363	719	11	134	CARDINAL
ftr-363	721	1	135	CARDINAL
ftr-363	722	1	jct	ORG
ftr-363	723	1	10	CARDINAL
ftr-363	723	2	28	DATE
ftr-363	724	1	irs	ORG
ftr-363	725	1	794	CARDINAL
ftr-363	725	2	florida	GPE
ftr-363	725	3	10:10	TIME
ftr-363	727	1	section 6103(j	DATE
ftr-363	731	1	irs	ORG
ftr-363	732	1	136	CARDINAL
ftr-363	733	1	gao-gdd-99-164	ORG
ftr-363	733	2	1999	DATE
ftr-363	734	1	10	CARDINAL
ftr-363	734	2	43-45	DATE
ftr-363	734	3	137	CARDINAL
ftr-363	736	1	section 6103(j)(1)(a	LAW
ftr-363	737	1	138	CARDINAL
ftr-363	738	1	the commerce department	ORG
ftr-363	738	2	the federal trade commission	ORG
ftr-363	738	3	the treasury department	ORG
ftr-363	740	1	139	CARDINAL
ftr-363	741	1	the commerce department	ORG
ftr-363	744	1	6103(j)(3	CARDINAL
ftr-363	746	1	2011	DATE
ftr-363	746	2	795	CARDINAL
ftr-363	747	1	irs	ORG
ftr-363	752	1	only one	CARDINAL
ftr-363	756	1	congress	ORG
ftr-363	756	2	the united states	GPE
ftr-363	757	1	lien	PERSON
ftr-363	757	2	irs	ORG
ftr-363	758	1	140	CARDINAL
ftr-363	759	1	6103(j)(4	CARDINAL
ftr-363	760	1	141	CARDINAL
ftr-363	761	1	6103(k)(2	CARDINAL
ftr-363	762	1	142.i.r.m	CARDINAL
ftr-363	762	2	http://www.irs.gov/irm/part1/irm_01002149.html	PERSON
ftr-363	763	1	143	CARDINAL
ftr-363	763	2	congress	ORG
ftr-363	763	3	fiscal year 2011	DATE
ftr-363	763	4	14	CARDINAL
ftr-363	763	5	congress	ORG
ftr-363	763	6	fiscal year 2010	DATE
ftr-363	763	7	54	DATE
ftr-363	764	1	796	CARDINAL
ftr-363	764	2	florida	GPE
ftr-363	764	3	10:10	TIME
ftr-363	765	1	1966	DATE
ftr-363	765	2	congress	ORG
ftr-363	765	3	lien	PERSON
ftr-363	765	4	irs	ORG
ftr-363	766	1	irs	ORG
ftr-363	766	2	irs	ORG
ftr-363	769	1	congress	ORG
ftr-363	769	2	congress	ORG
ftr-363	772	1	the past decade	DATE
ftr-363	773	1	144	CARDINAL
ftr-363	774	1	william t. plumb	PERSON
ftr-363	774	2	53-75	MONEY
ftr-363	774	3	3rd	ORDINAL
ftr-363	774	4	1981	DATE
ftr-363	775	1	145	CARDINAL
ftr-363	779	1	147	CARDINAL
ftr-363	780	1	irs	ORG
ftr-363	780	2	http://www.irs.gov/businesses	CARDINAL
ftr-363	780	3	oct. 17, 2010	DATE
ftr-363	781	1	148	CARDINAL
ftr-363	788	1	2011	DATE
ftr-363	788	2	797	CARDINAL
ftr-363	790	1	2000	DATE
ftr-363	791	1	today	DATE
ftr-363	794	1	section 6103	LAW
ftr-363	795	1	149	CARDINAL
ftr-363	796	1	jct	ORG
ftr-363	797	1	10	CARDINAL
ftr-363	797	2	238	CARDINAL
ftr-363	802	1	150	CARDINAL
ftr-363	803	1	101	CARDINAL
ftr-363	804	1	151	CARDINAL
ftr-363	805	1	lien	PERSON
ftr-363	807	1	maryland	GPE
ftr-363	807	2	south carolina	GPE
ftr-363	807	3	virginia	GPE
ftr-363	807	4	appendix a.	PERSON
ftr-363	814	1	798	CARDINAL
ftr-363	814	2	florida	GPE
ftr-363	814	3	10:10	TIME
ftr-363	827	1	6103	DATE
ftr-363	831	1	section 6103	LAW
ftr-363	831	2	section 6104	LAW
ftr-363	833	1	section 6104	LAW
ftr-363	835	1	6103	DATE
ftr-363	835	2	6104	DATE
ftr-363	836	1	2011	DATE
ftr-363	836	2	799	CARDINAL
ftr-363	836	3	6104 section	DATE
ftr-363	836	4	6104	DATE
ftr-363	836	5	section 6103.152	LAW
ftr-363	836	6	section 6104	LAW
ftr-363	837	1	section 6103	LAW
ftr-363	838	1	section 6104	LAW
ftr-363	838	2	section 6103	LAW
ftr-363	838	3	first	ORDINAL
ftr-363	838	4	1939.155	CARDINAL
ftr-363	838	5	1943.156	CARDINAL
ftr-363	838	6	1950157	DATE
ftr-363	838	7	1958	DATE
ftr-363	838	8	section 6104.159	LAW
ftr-363	838	9	152	CARDINAL
ftr-363	840	1	12	CARDINAL
ftr-363	840	2	6	CARDINAL
ftr-363	840	3	153	CARDINAL
ftr-363	841	1	63	DATE
ftr-363	843	1	154	CARDINAL
ftr-363	844	1	6104	DATE
ftr-363	844	2	appendix	PERSON
ftr-363	844	3	12	CARDINAL
ftr-363	844	4	120	CARDINAL
ftr-363	844	5	155	CARDINAL
ftr-363	846	1	156	CARDINAL
ftr-363	847	1	1943	DATE
ftr-363	849	1	78-235	CARDINAL
ftr-363	849	2	117	CARDINAL
ftr-363	849	3	58	CARDINAL
ftr-363	850	1	21	CARDINAL
ftr-363	850	2	36	CARDINAL
ftr-363	851	1	157	CARDINAL
ftr-363	852	1	1950	DATE
ftr-363	854	1	81-814	CARDINAL
ftr-363	854	2	64	CARDINAL
ftr-363	855	1	906	CARDINAL
ftr-363	855	2	1950	DATE
ftr-363	856	1	s.	PERSON
ftr-363	858	1	81-2375	CARDINAL
ftr-363	858	2	125	CARDINAL
ftr-363	858	3	1950	DATE
ftr-363	859	1	158	CARDINAL
ftr-363	860	1	990	ORG
ftr-363	861	1	irs	ORG
ftr-363	862	1	81814	DATE
ftr-363	862	2	the 1939	DATE
ftr-363	862	3	6104	DATE
ftr-363	862	4	1954	DATE
ftr-363	863	1	1954	DATE
ftr-363	865	1	83-591	CARDINAL
ftr-363	865	2	68	CARDINAL
ftr-363	866	1	730	CARDINAL
ftr-363	866	2	1954	DATE
ftr-363	867	1	159	CARDINAL
ftr-363	868	1	1958	DATE
ftr-363	869	1	85-866	CARDINAL
ftr-363	869	2	75	CARDINAL
ftr-363	869	3	72	CARDINAL
ftr-363	870	1	1606	CARDINAL
ftr-363	872	1	85	CARDINAL
ftr-363	872	2	41-42	CARDINAL
ftr-363	872	3	1957	DATE
ftr-363	873	1	florida	GPE
ftr-363	873	2	10:10	TIME
ftr-363	873	3	section 6104 in	LAW
ftr-363	873	4	1974	DATE
ftr-363	873	5	four	CARDINAL
ftr-363	873	6	1	CARDINAL
ftr-363	873	7	2	CARDINAL
ftr-363	873	8	3	CARDINAL
ftr-363	873	9	4	CARDINAL
ftr-363	874	1	6104	DATE
ftr-363	875	1	section 6104	LAW
ftr-363	875	2	6104	DATE
ftr-363	876	1	section 6104	LAW
ftr-363	877	1	one	CARDINAL
ftr-363	877	2	section 6104	LAW
ftr-363	877	3	treasury	ORG
ftr-363	877	4	160	CARDINAL
ftr-363	878	1	1974	DATE
ftr-363	880	1	88	CARDINAL
ftr-363	881	1	820	CARDINAL
ftr-363	881	2	sep. 2, 1974	DATE
ftr-363	882	1	161	CARDINAL
ftr-363	882	2	1986	DATE
ftr-363	884	1	106-230	CARDINAL
ftr-363	884	2	114	CARDINAL
ftr-363	885	1	477	CARDINAL
ftr-363	885	2	6104	DATE
ftr-363	885	3	july 1, 2000	DATE
ftr-363	886	1	162	CARDINAL
ftr-363	887	1	6104	DATE
ftr-363	889	1	6104	DATE
ftr-363	890	1	163	CARDINAL
ftr-363	891	1	jct	ORG
ftr-363	891	2	12	CARDINAL
ftr-363	891	3	6	CARDINAL
ftr-363	891	4	164	CARDINAL
ftr-363	892	1	74-75	CARDINAL
ftr-363	893	1	165	CARDINAL
ftr-363	893	2	bruce hopkins	PERSON
ftr-363	893	3	406	CARDINAL
ftr-363	893	4	408	CARDINAL
ftr-363	893	5	8th	ORDINAL
ftr-363	893	6	2003	DATE
ftr-363	893	7	john lopatto iii	PERSON
ftr-363	893	8	1983	DATE
ftr-363	893	9	85	CARDINAL
ftr-363	893	10	w. va	GPE
ftr-363	894	1	l. rev	PERSON
ftr-363	895	1	677	CARDINAL
ftr-363	895	2	1983	DATE
ftr-363	896	1	166	CARDINAL
ftr-363	896	2	165	CARDINAL
ftr-363	896	3	406	CARDINAL
ftr-363	897	1	2011	DATE
ftr-363	897	2	801	CARDINAL
ftr-363	898	1	990-bl	LAW
ftr-363	898	2	section 6104	LAW
ftr-363	900	1	the treasury department	ORG
ftr-363	900	2	congress	ORG
ftr-363	902	1	1950	DATE
ftr-363	907	1	167	CARDINAL
ftr-363	909	1	30	CARDINAL
ftr-363	911	1	168	CARDINAL
ftr-363	914	1	192	CARDINAL
ftr-363	915	1	165	CARDINAL
ftr-363	915	2	406-08	CARDINAL
ftr-363	915	3	169	CARDINAL
ftr-363	916	1	9501	DATE
ftr-363	917	1	fiscal year 1978	DATE
ftr-363	917	2	1977	DATE
ftr-363	917	3	95	CARDINAL
ftr-363	918	1	1981	DATE
ftr-363	918	2	97	CARDINAL
ftr-363	918	3	9501	DATE
ftr-363	919	1	one	CARDINAL
ftr-363	919	2	ten	CARDINAL
ftr-363	920	1	irc §§	ORG
ftr-363	921	1	ten	CARDINAL
ftr-363	922	1	irc § 9501(a)(2)(c	ORG
ftr-363	923	1	170	CARDINAL
ftr-363	924	1	congress	ORG
ftr-363	925	1	supra	PERSON
ftr-363	925	2	165	CARDINAL
ftr-363	925	3	406-07	CARDINAL
ftr-363	925	4	s.	PERSON
ftr-363	927	1	95-336	CARDINAL
ftr-363	927	2	11-12	CARDINAL
ftr-363	927	3	1978	DATE
ftr-363	928	1	802	CARDINAL
ftr-363	928	2	florida	GPE
ftr-363	928	3	10:10	TIME
ftr-363	933	1	pbgc	GPE
ftr-363	935	1	section 527	LAW
ftr-363	935	2	section 6104.175	LAW
ftr-363	935	3	section 6104	LAW
ftr-363	935	4	2000176	DATE
ftr-363	935	5	the supreme court	ORG
ftr-363	935	6	171	CARDINAL
ftr-363	937	1	david s. preminger	PERSON
ftr-363	937	2	e. judson jennings	PERSON
ftr-363	937	3	john alexander	PERSON
ftr-363	938	1	1974	DATE
ftr-363	938	2	17	CARDINAL
ftr-363	939	1	l. rev	PERSON
ftr-363	940	1	426	CARDINAL
ftr-363	940	2	1975	DATE
ftr-363	941	1	172	CARDINAL
ftr-363	942	1	6104	DATE
ftr-363	943	1	duncan v. n. alaska	PERSON
ftr-363	943	2	ret	ORG
ftr-363	943	3	1991	DATE
ftr-363	943	4	165052	DATE
ftr-363	943	5	w.d.	GPE
ftr-363	943	6	1991	DATE
ftr-363	944	1	173	CARDINAL
ftr-363	945	1	pbgc	GPE
ftr-363	945	2	http://www.pbgc.gov/about/operation.html	GPE
ftr-363	945	3	oct. 10, 2010	DATE
ftr-363	946	1	174	CARDINAL
ftr-363	947	1	165	CARDINAL
ftr-363	947	2	411	CARDINAL
ftr-363	948	1	175	CARDINAL
ftr-363	950	1	176	CARDINAL
ftr-363	951	1	1986	DATE
ftr-363	953	1	106-230	CARDINAL
ftr-363	953	2	114	CARDINAL
ftr-363	954	1	477	CARDINAL
ftr-363	954	2	6104	DATE
ftr-363	954	3	july 1, 2000	DATE
ftr-363	955	1	177	CARDINAL
ftr-363	957	1	2011	DATE
ftr-363	957	2	803	CARDINAL
ftr-363	957	3	1971	DATE
ftr-363	957	4	feca),178	CARDINAL
ftr-363	957	5	congress	ORG
ftr-363	957	6	section 6104	LAW
ftr-363	958	1	section 6104	LAW
ftr-363	958	2	section 6104	LAW
ftr-363	958	3	section 501	LAW
ftr-363	958	4	section 6104.180	LAW
ftr-363	958	5	section 6104	LAW
ftr-363	958	6	section 6104	LAW
ftr-363	958	7	section 6104	LAW
ftr-363	959	1	congress	ORG
ftr-363	961	1	irc § 6104	ORG
ftr-363	961	2	donald b. tobin	PERSON
ftr-363	961	3	section 527	LAW
ftr-363	961	4	37	CARDINAL
ftr-363	961	5	ga	ORG
ftr-363	961	6	l. rev	PERSON
ftr-363	961	7	611	CARDINAL
ftr-363	961	8	2003	DATE
ftr-363	962	1	section 527	LAW
ftr-363	962	2	1974	DATE
ftr-363	962	3	501	CARDINAL
ftr-363	963	1	2000	DATE
ftr-363	963	2	congress	ORG
ftr-363	964	1	178	CARDINAL
ftr-363	965	1	buckley v. valeo	PERSON
ftr-363	965	2	424	CARDINAL
ftr-363	965	3	1	CARDINAL
ftr-363	965	4	1976	DATE
ftr-363	966	1	179	CARDINAL
ftr-363	967	1	lieberman	PERSON
ftr-363	967	2	6104	DATE
ftr-363	968	1	146	CARDINAL
ftr-363	970	1	daily	DATE
ftr-363	971	1	june 28, 2000	DATE
ftr-363	971	2	lieberman	PERSON
ftr-363	972	1	180	CARDINAL
ftr-363	973	1	some 501(c	CARDINAL
ftr-363	973	2	6104	DATE
ftr-363	974	1	congress	ORG
ftr-363	974	2	section 527	LAW
ftr-363	974	3	114	CARDINAL
ftr-363	975	1	l. rev	PERSON
ftr-363	975	2	2209	DATE
ftr-363	975	3	2001	DATE
ftr-363	975	4	115	CARDINAL
ftr-363	976	1	l. rev	PERSON
ftr-363	976	2	1502 (2002	DATE
ftr-363	977	1	804	CARDINAL
ftr-363	977	2	florida	GPE
ftr-363	978	1	10:10	TIME
ftr-363	978	2	carl curtis	PERSON
ftr-363	978	3	1969	DATE
ftr-363	979	1	curtis	PERSON
ftr-363	980	1	t]ax	NORP
ftr-363	983	1	curtis	PERSON
ftr-363	983	2	181	CARDINAL
ftr-363	984	1	jct	ORG
ftr-363	984	2	12	CARDINAL
ftr-363	984	3	63	DATE
ftr-363	984	4	182	CARDINAL
ftr-363	985	1	carl t. curtis	PERSON
ftr-363	987	1	daily	DATE
ftr-363	988	1	dec. 4, 1969	DATE
ftr-363	988	2	183	CARDINAL
ftr-363	990	1	supra	PERSON
ftr-363	990	2	8	CARDINAL
ftr-363	991	1	the supreme court	ORG
ftr-363	991	2	irs	ORG
ftr-363	991	3	496	CARDINAL
ftr-363	991	4	1990	DATE
ftr-363	992	1	7501	DATE
ftr-363	992	2	irs	ORG
ftr-363	993	1	irs	ORG
ftr-363	993	2	less than 90 days	DATE
ftr-363	994	1	the united states	GPE
ftr-363	997	1	irs	ORG
ftr-363	998	1	irs	ORG
ftr-363	999	1	eleven	CARDINAL
ftr-363	999	2	§§ 9501 through 9511	ORG
ftr-363	1000	1	one	CARDINAL
ftr-363	1001	1	three	CARDINAL
ftr-363	1001	2	9502	DATE
ftr-363	1001	3	9503	DATE
ftr-363	1002	1	2011	DATE
ftr-363	1002	2	805	CARDINAL
ftr-363	1002	3	the united states	GPE
ftr-363	1002	4	the united states	GPE
ftr-363	1005	1	irs	ORG
ftr-363	1005	2	recent years	DATE
ftr-363	1006	1	the past decade	DATE
ftr-363	1006	2	congress	ORG
ftr-363	1006	3	6306	DATE
ftr-363	1006	4	irs	ORG
ftr-363	1007	1	one	CARDINAL
ftr-363	1007	2	treasury	ORG
ftr-363	1008	1	the treasury department	ORG
ftr-363	1008	2	7501	DATE
ftr-363	1009	1	184	CARDINAL
ftr-363	1010	1	185	CARDINAL
ftr-363	1011	1	69	CARDINAL
ftr-363	1012	1	186	CARDINAL
ftr-363	1014	1	gary guenther	PERSON
ftr-363	1014	2	crs	ORG
ftr-363	1014	3	2007	DATE
ftr-363	1014	4	today	DATE
ftr-363	1014	5	236-21	CARDINAL
ftr-363	1014	6	nov. 15, 2007	DATE
ftr-363	1015	1	188	CARDINAL
ftr-363	1017	1	ways & means	ORG
ftr-363	1017	2	110th	ORDINAL
ftr-363	1018	1	43	DATE
ftr-363	1018	2	2007	DATE
ftr-363	1018	3	nina e. olson	PERSON
ftr-363	1019	1	fy 2008	DATE
ftr-363	1020	1	gov’t	PERSON
ftr-363	1020	2	110th	ORDINAL
ftr-363	1020	3	1st	ORDINAL
ftr-363	1020	4	2 (	PERCENT
ftr-363	1020	5	2007	DATE
ftr-363	1020	6	colleen kelley	PERSON
ftr-363	1020	7	irs	ORG
ftr-363	1022	1	ways & means	ORG
ftr-363	1022	2	108th	CARDINAL
ftr-363	1022	3	1st	ORDINAL
ftr-363	1023	1	21	DATE
ftr-363	1023	2	2003	DATE
ftr-363	1023	3	earl pomeroy	GPE
ftr-363	1025	1	806	CARDINAL
ftr-363	1025	2	florida	GPE
ftr-363	1026	1	irs	ORG
ftr-363	1027	1	every year	DATE
ftr-363	1029	1	section 6104	DATE
ftr-363	1032	1	189	CARDINAL
ftr-363	1032	2	guenther	PERSON
ftr-363	1032	3	supra	PERSON
ftr-363	1032	4	187	CARDINAL
ftr-363	1033	1	irs	ORG
ftr-363	1034	1	irs	ORG
ftr-363	1034	2	up to 25%	PERCENT
ftr-363	1034	3	6306	DATE
ftr-363	1034	4	irs	ORG
ftr-363	1035	1	irs	ORG
ftr-363	1035	2	up to 25%	PERCENT
ftr-363	1036	1	190	CARDINAL
ftr-363	1037	1	david lawder	PERSON
ftr-363	1037	2	u.s.	GPE
ftr-363	1037	3	irs	ORG
ftr-363	1037	4	reuters	ORG
ftr-363	1037	5	mar. 2009	DATE
ftr-363	1037	6	richard durbin	PERSON
ftr-363	1039	1	irs	ORG
ftr-363	1040	1	durbin	PERSON
ftr-363	1040	2	irs	ORG
ftr-363	1042	1	linda	PERSON
ftr-363	1042	2	60	CARDINAL
ftr-363	1042	3	2011	DATE
ftr-363	1043	1	807	CARDINAL
ftr-363	1044	1	two	CARDINAL
ftr-363	1044	2	section 6104:	LAW
ftr-363	1044	3	1	CARDINAL
ftr-363	1044	4	2	CARDINAL
ftr-363	1044	5	section 6104	LAW
ftr-363	1049	1	192	CARDINAL
ftr-363	1050	1	jct	ORG
ftr-363	1050	2	12	CARDINAL
ftr-363	1050	3	64	DATE
ftr-363	1050	4	193	CARDINAL
ftr-363	1051	1	linda	PERSON
ftr-363	1051	2	60	CARDINAL
ftr-363	1051	3	u.s.	GPE
ftr-363	1051	4	gov’t accountability office	ORG
ftr-363	1051	5	742	CARDINAL
ftr-363	1051	6	thousands	CARDINAL
ftr-363	1051	7	3	CARDINAL
ftr-363	1051	8	april 2007	DATE
ftr-363	1051	9	u.s.	GPE
ftr-363	1051	10	gov’t accountability office	ORG
ftr-363	1051	11	gao-05-637	ORG
ftr-363	1051	12	thousands	CARDINAL
ftr-363	1051	13	2, june 2005	DATE
ftr-363	1052	1	194	CARDINAL
ftr-363	1053	1	ark.	GPE
ftr-363	1054	1	26	CARDINAL
ftr-363	1054	2	west 2010	DATE
ftr-363	1054	3	three	CARDINAL
ftr-363	1054	4	3	CARDINAL
ftr-363	1054	5	twenty-four-month	CARDINAL
ftr-363	1054	6	26	CARDINAL
ftr-363	1054	7	fla	GPE
ftr-363	1056	1	2010	DATE
ftr-363	1057	1	lien certificate	PERSON
ftr-363	1057	2	2010	DATE
ftr-363	1058	1	62c	CARDINAL
ftr-363	1058	2	2010	DATE
ftr-363	1058	3	nev.	GPE
ftr-363	1059	1	366.160(1	CARDINAL
ftr-363	1059	2	2010	DATE
ftr-363	1059	3	nevada	GPE
ftr-363	1059	4	gallons or cubic feet	QUANTITY
ftr-363	1059	5	utah	GPE
ftr-363	1059	6	ann	ORG
ftr-363	1060	1	59	CARDINAL
ftr-363	1060	2	2010	DATE
ftr-363	1063	1	808	CARDINAL
ftr-363	1063	2	florida	GPE
ftr-363	1063	3	10:10 wisconsin	EVENT
ftr-363	1063	4	the early 20th century	DATE
ftr-363	1063	5	1923.195	CARDINAL
ftr-363	1063	6	1953	DATE
ftr-363	1063	7	the wisconsin department of revenue	ORG
ftr-363	1063	8	wisconsin	GPE
ftr-363	1064	1	vermont	GPE
ftr-363	1066	1	vermont	GPE
ftr-363	1067	1	the tax department	ORG
ftr-363	1068	1	vermont	GPE
ftr-363	1069	1	massachusetts	GPE
ftr-363	1069	2	1992	DATE
ftr-363	1069	3	1	CARDINAL
ftr-363	1069	4	2	CARDINAL
ftr-363	1069	5	3	CARDINAL
ftr-363	1069	6	massachusetts	GPE
ftr-363	1069	7	4	CARDINAL
ftr-363	1069	8	massachusetts	GPE
ftr-363	1069	9	5	CARDINAL
ftr-363	1069	10	6	CARDINAL
ftr-363	1069	11	7	CARDINAL
ftr-363	1069	12	195	CARDINAL
ftr-363	1069	13	39	CARDINAL
ftr-363	1070	1	196	CARDINAL
ftr-363	1071	1	1953	DATE
ftr-363	1071	2	303	CARDINAL
ftr-363	1071	3	197	CARDINAL
ftr-363	1073	1	ann	PERSON
ftr-363	1074	1	west 2010	DATE
ftr-363	1075	1	198	CARDINAL
ftr-363	1076	1	vt	PERSON
ftr-363	1077	1	ann	PERSON
ftr-363	1079	1	32	CARDINAL
ftr-363	1079	2	west 2010	DATE
ftr-363	1080	1	vermont	GPE
ftr-363	1082	1	vermont	GPE
ftr-363	1082	2	molly bachman	PERSON
ftr-363	1082	3	vermont	GPE
ftr-363	1082	4	the tax department	ORG
ftr-363	1083	1	molly bachman	PERSON
ftr-363	1083	2	vermont	GPE
ftr-363	1083	3	the tax department	ORG
ftr-363	1083	4	aug. 18, 2010	DATE
ftr-363	1084	1	199	CARDINAL
ftr-363	1086	1	§ 83(c	ORG
ftr-363	1086	2	1992	DATE
ftr-363	1088	1	ch	PERSON
ftr-363	1088	2	§ 83(c	ORG
ftr-363	1088	3	west 2010	DATE
ftr-363	1089	1	2011	DATE
ftr-363	1089	2	809	CARDINAL
ftr-363	1089	3	massachusetts	GPE
ftr-363	1090	1	one	CARDINAL
ftr-363	1090	2	massachusetts	GPE
ftr-363	1092	1	massachusetts	GPE
ftr-363	1094	1	almost two decades	DATE
ftr-363	1094	2	taxpayer.202	GPE
ftr-363	1094	3	the united states	GPE
ftr-363	1097	1	200	CARDINAL
ftr-363	1098	1	201	CARDINAL
ftr-363	1100	1	richard	PERSON
ftr-363	1100	2	22	CARDINAL
ftr-363	1101	1	l. rev	PERSON
ftr-363	1101	2	373	CARDINAL
ftr-363	1102	1	202	CARDINAL
ftr-363	1105	1	203	CARDINAL
ftr-363	1106	1	1976	DATE
ftr-363	1108	1	sec	ORG
ftr-363	1109	1	irs	ORG
ftr-363	1109	2	third	ORDINAL
ftr-363	1110	1	irs	ORG
ftr-363	1110	2	today	DATE
ftr-363	1111	1	810	CARDINAL
ftr-363	1111	2	florida	GPE
ftr-363	1112	1	10:10	TIME
ftr-363	1115	1	irs	ORG
ftr-363	1120	1	two	CARDINAL
ftr-363	1120	2	one	CARDINAL
ftr-363	1122	1	204	CARDINAL
ftr-363	1125	1	205	CARDINAL
ftr-363	1126	1	941	CARDINAL
ftr-363	1126	2	three	CARDINAL
ftr-363	1127	1	720	CARDINAL
ftr-363	1127	2	2011	DATE
ftr-363	1127	3	811	CARDINAL
ftr-363	1128	1	720	CARDINAL
ftr-363	1128	2	third	ORDINAL
ftr-363	1129	1	206	CARDINAL
ftr-363	1133	1	first	ORDINAL
ftr-363	1138	1	thousands	CARDINAL
ftr-363	1139	1	firstpay, inc.	ORG
ftr-363	1139	2	09-1076	DATE
ftr-363	1139	3	2010	DATE
ftr-363	1139	4	3199858	DATE
ftr-363	1139	5	4th	ORDINAL
ftr-363	1140	1	aug. 13, 2010	DATE
ftr-363	1141	1	fogg, trust	ORG
ftr-363	1141	2	13	CARDINAL
ftr-363	1141	3	384	CARDINAL
ftr-363	1143	1	irs	ORG
ftr-363	1144	1	second	ORDINAL
ftr-363	1145	1	gao 2005	ORG
ftr-363	1145	2	u.s.	GPE
ftr-363	1145	3	gov’t accountability office	ORG
ftr-363	1145	4	gao-05-637	ORG
ftr-363	1145	5	thousands	CARDINAL
ftr-363	1145	6	2, june 2005	DATE
ftr-363	1145	7	grassley	PERSON
ftr-363	1146	1	jan. 20, 2010	DATE
ftr-363	1146	2	obama	PERSON
ftr-363	1147	1	barak obama	PERSON
ftr-363	1147	2	2010	DATE
ftr-363	1147	3	today	DATE
ftr-363	1147	4	13-36	CARDINAL
ftr-363	1147	5	jan. 20, 2010	DATE
ftr-363	1147	6	michael joe	PERSON
ftr-363	1147	7	obama seeks	PERSON
ftr-363	1147	8	2010	DATE
ftr-363	1147	9	today	DATE
ftr-363	1147	10	13-3	CARDINAL
ftr-363	1147	11	jan. 21, 2010	DATE
ftr-363	1148	1	one	CARDINAL
ftr-363	1148	2	90%	PERCENT
ftr-363	1148	3	gao	PERSON
ftr-363	1149	1	812	CARDINAL
ftr-363	1149	2	florida	GPE
ftr-363	1150	1	10:10	TIME
ftr-363	1151	1	two	CARDINAL
ftr-363	1152	1	first	ORDINAL
ftr-363	1152	2	941	CARDINAL
ftr-363	1153	1	941	CARDINAL
ftr-363	1153	2	quarterly	DATE
ftr-363	1153	3	three	CARDINAL
ftr-363	1154	1	two	CARDINAL
ftr-363	1155	1	941	CARDINAL
ftr-363	1156	1	941	CARDINAL
ftr-363	1157	1	irs	ORG
ftr-363	1157	2	the quarter	DATE
ftr-363	1158	1	990	ORG
ftr-363	1159	1	990-bl	LAW
ftr-363	1160	1	941e	PRODUCT
ftr-363	1160	2	941	CARDINAL
ftr-363	1160	3	941	CARDINAL
ftr-363	1160	4	second	ORDINAL
ftr-363	1160	5	720	CARDINAL
ftr-363	1161	1	941	CARDINAL
ftr-363	1162	1	two	CARDINAL
ftr-363	1162	2	720	CARDINAL
ftr-363	1162	3	720e	CARDINAL
ftr-363	1162	4	720	CARDINAL
ftr-363	1163	1	720	CARDINAL
ftr-363	1163	2	207	CARDINAL
ftr-363	1165	1	208	CARDINAL
ftr-363	1166	1	irs	ORG
ftr-363	1166	2	941	CARDINAL
ftr-363	1167	1	209	CARDINAL
ftr-363	1168	1	941	CARDINAL
ftr-363	1168	2	720	CARDINAL
ftr-363	1169	1	210	CARDINAL
ftr-363	1170	1	6104	DATE
ftr-363	1171	1	2011	DATE
ftr-363	1171	2	813	CARDINAL
ftr-363	1171	3	irs	ORG
ftr-363	1172	1	941	CARDINAL
ftr-363	1173	1	720e	CARDINAL
ftr-363	1173	2	720	CARDINAL
ftr-363	1173	3	720	CARDINAL
ftr-363	1174	1	941	CARDINAL
ftr-363	1174	2	720	CARDINAL
ftr-363	1176	1	section 6104(a)(3	LAW
ftr-363	1176	2	section 6104	LAW
ftr-363	1176	3	527	CARDINAL
ftr-363	1179	1	irs	ORG
ftr-363	1180	1	irs	ORG
ftr-363	1182	1	section 6104	LAW
ftr-363	1182	2	the united states	GPE
ftr-363	1183	1	section 6104(a)(3)(c	LAW
ftr-363	1183	2	6103(a)(1)(e	CARDINAL
ftr-363	1184	1	vii	PERSON
ftr-363	1184	2	section 6104	LAW
ftr-363	1184	3	section 6103	LAW
ftr-363	1186	1	814	CARDINAL
ftr-363	1186	2	florida	GPE
ftr-363	1187	1	10:10	TIME
ftr-363	1187	2	section 6104	LAW
ftr-363	1190	1	irs	ORG
ftr-363	1194	1	each year	DATE
ftr-363	1194	2	211	CARDINAL
ftr-363	1196	1	12	CARDINAL
ftr-363	1196	2	65	DATE
ftr-363	1197	1	81	CARDINAL
ftr-363	1197	2	88-90	CARDINAL
ftr-363	1198	1	212	CARDINAL
ftr-363	1200	1	1.15.19, 1.15.35	DATE
ftr-363	1200	2	http://www.irs.gov/irm /part1/irm_01-015-019.html	FAC
ftr-363	1200	3	oct. 18, 2010	DATE
ftr-363	1201	1	annual	DATE
ftr-363	1202	1	annual	DATE
ftr-363	1202	2	irs	ORG
ftr-363	1202	3	940	CARDINAL
ftr-363	1202	4	irs	ORG
ftr-363	1202	5	ssa	ORG
ftr-363	1203	1	two	CARDINAL
ftr-363	1204	1	five	CARDINAL
ftr-363	1204	2	1	CARDINAL
ftr-363	1204	3	one	CARDINAL
ftr-363	1204	4	2	CARDINAL
ftr-363	1204	5	ogden development center	ORG
ftr-363	1205	1	cawr	PERSON
ftr-363	1205	2	1	CARDINAL
ftr-363	1205	3	ibm	ORG
ftr-363	1205	4	2	CARDINAL
ftr-363	1206	1	1	CARDINAL
ftr-363	1206	2	annual	DATE
ftr-363	1207	1	2	CARDINAL
ftr-363	1207	2	annual	DATE
ftr-363	1208	1	a three year	DATE
ftr-363	1209	1	2011	DATE
ftr-363	1209	2	815	CARDINAL
ftr-363	1216	1	section 6104	LAW
ftr-363	1216	2	section 6104	LAW
ftr-363	1217	1	one	CARDINAL
ftr-363	1217	2	section 6103	LAW
ftr-363	1218	1	213	CARDINAL
ftr-363	1219	1	united states	GPE
ftr-363	1219	2	187	CARDINAL
ftr-363	1219	3	f. supp	PERSON
ftr-363	1220	1	826	CARDINAL
ftr-363	1221	1	1960	DATE
ftr-363	1221	2	michael i. saltzman	PERSON
ftr-363	1221	3	irs	ORG
ftr-363	1221	4	warren	GPE
ftr-363	1221	5	gorham & lamont	ORG
ftr-363	1221	6	2nd ed	DATE
ftr-363	1221	7	2002	DATE
ftr-363	1222	1	214	CARDINAL
ftr-363	1223	1	6103(k)(2	CARDINAL
ftr-363	1226	1	the united states	GPE
ftr-363	1227	1	141	CARDINAL
ftr-363	1228	1	816	CARDINAL
ftr-363	1228	2	florida	GPE
ftr-363	1228	3	10:10	TIME
ftr-363	1229	1	a.	PERSON
ftr-363	1229	2	irs	ORG
ftr-363	1230	1	section 6103(k)(2	LAW
ftr-363	1231	1	ten days	DATE
ftr-363	1231	2	215	CARDINAL
ftr-363	1233	1	irs	ORG
ftr-363	1235	1	6303	DATE
ftr-363	1235	2	ten days	DATE
ftr-363	1235	3	irs	ORG
ftr-363	1237	1	irs	ORG
ftr-363	1238	1	one	CARDINAL
ftr-363	1238	2	6103	DATE
ftr-363	1239	1	6103(k)(2	CARDINAL
ftr-363	1241	1	216	CARDINAL
ftr-363	1241	2	the villanova federal tax clinic	ORG
ftr-363	1241	3	irs	ORG
ftr-363	1242	1	217	CARDINAL
ftr-363	1244	1	218	CARDINAL
ftr-363	1246	1	5.12.2.8	CARDINAL
ftr-363	1246	2	oct. 12, 2010	DATE
ftr-363	1249	1	2011	DATE
ftr-363	1250	1	817	CARDINAL
ftr-363	1251	1	the late 1990s	DATE
ftr-363	1251	2	one	CARDINAL
ftr-363	1251	3	irs	ORG
ftr-363	1254	1	recent years	DATE
ftr-363	1254	2	over half	CARDINAL
ftr-363	1254	3	the united states	GPE
ftr-363	1255	1	one	CARDINAL
ftr-363	1256	1	the united states	GPE
ftr-363	1256	2	219	CARDINAL
ftr-363	1257	1	215	CARDINAL
ftr-363	1257	2	6303	DATE
ftr-363	1257	3	10 days	DATE
ftr-363	1258	1	the 10 days	DATE
ftr-363	1259	1	irs	ORG
ftr-363	1260	1	220	CARDINAL
ftr-363	1260	2	section 3802	LAW
ftr-363	1260	3	1998	DATE
ftr-363	1263	1	10	CARDINAL
ftr-363	1263	2	238-40	CARDINAL
ftr-363	1264	1	as of 2000	CARDINAL
ftr-363	1264	2	only five	CARDINAL
ftr-363	1265	1	twenty-six	CARDINAL
ftr-363	1265	2	appendix a. 221	PERSON
ftr-363	1266	1	101	CARDINAL
ftr-363	1266	2	539	CARDINAL
ftr-363	1266	3	547	CARDINAL
ftr-363	1267	1	222	CARDINAL
ftr-363	1268	1	223	CARDINAL
ftr-363	1270	1	224	CARDINAL
ftr-363	1271	1	jct	ORG
ftr-363	1272	1	10	CARDINAL
ftr-363	1272	2	238	CARDINAL
ftr-363	1273	1	818	CARDINAL
ftr-363	1273	2	florida	GPE
ftr-363	1274	1	10:10	TIME
ftr-363	1275	1	100	CARDINAL
ftr-363	1278	1	abc, inc.	ORG
ftr-363	1278	2	irs	ORG
ftr-363	1278	3	abc, inc.	ORG
ftr-363	1279	1	irs	ORG
ftr-363	1279	2	abc	ORG
ftr-363	1279	3	abc	ORG
ftr-363	1279	4	25,000	MONEY
ftr-363	1280	1	abc	ORG
ftr-363	1280	2	irs	ORG
ftr-363	1280	3	abc	ORG
ftr-363	1282	1	irs	ORG
ftr-363	1282	2	section 6103	LAW
ftr-363	1284	1	one	CARDINAL
ftr-363	1284	2	one	CARDINAL
ftr-363	1285	1	1996	DATE
ftr-363	1285	2	congress	ORG
ftr-363	1285	3	section 6039g.227 this section 225	LAW
ftr-363	1290	1	226	CARDINAL
ftr-363	1293	1	6039	DATE
ftr-363	1293	2	6103, 6104	DATE
ftr-363	1293	3	6110	CARDINAL
ftr-363	1294	1	227	CARDINAL
ftr-363	1294	2	6039	DATE
ftr-363	1294	3	877a	PRODUCT
ftr-363	1294	4	year	DATE
ftr-363	1294	5	such taxable year	DATE
ftr-363	1294	6	1	CARDINAL
ftr-363	1294	7	2	CARDINAL
ftr-363	1294	8	3	CARDINAL
ftr-363	1294	9	2011	DATE
ftr-363	1294	10	819	CARDINAL
ftr-363	1294	11	congress	ORG
ftr-363	1294	12	u.s.	GPE
ftr-363	1294	13	u.s.	GPE
ftr-363	1294	14	congress	ORG
ftr-363	1294	15	u.s.	GPE
ftr-363	1296	1	quarterly	DATE
ftr-363	1297	1	4	CARDINAL
ftr-363	1297	2	5	CARDINAL
ftr-363	1297	3	6	CARDINAL
ftr-363	1297	4	the united states	GPE
ftr-363	1297	5	the taxable year	DATE
ftr-363	1297	6	7	CARDINAL
ftr-363	1298	1	10,000	MONEY
ftr-363	1300	1	american	NORP
ftr-363	1300	2	358	CARDINAL
ftr-363	1300	3	state	ORG
ftr-363	1300	4	the united states	GPE
ftr-363	1301	1	no later than 30 days	DATE
ftr-363	1301	2	such quarter	DATE
ftr-363	1302	1	228	CARDINAL
ftr-363	1303	1	michael s. kirsch	PERSON
ftr-363	1303	2	89	CARDINAL
ftr-363	1303	3	iowa l. rev	PERSON
ftr-363	1303	4	863	CARDINAL
ftr-363	1303	5	2004	DATE
ftr-363	1304	1	229	CARDINAL
ftr-363	1305	1	american	NORP
ftr-363	1306	1	ellen kelleher	PERSON
ftr-363	1306	2	americans	NORP
ftr-363	1306	3	july 17, 2010	DATE
ftr-363	1307	1	230	CARDINAL
ftr-363	1307	2	kirsch	ORG
ftr-363	1307	3	228	CARDINAL
ftr-363	1307	4	888	CARDINAL
ftr-363	1308	1	820	CARDINAL
ftr-363	1308	2	florida	GPE
ftr-363	1309	1	10:10	TIME
ftr-363	1310	1	6039	DATE
ftr-363	1310	2	congress	ORG
ftr-363	1310	3	231	CARDINAL
ftr-363	1311	1	irs	ORG
ftr-363	1311	2	the department of justice	ORG
ftr-363	1312	1	irs	ORG
ftr-363	1314	1	irs	ORG
ftr-363	1314	2	2010	DATE
ftr-363	1314	3	dozen	CARDINAL
ftr-363	1314	4	http://www.irs.gov/newsroom/article/0,,id=220238,00.html	ORG
ftr-363	1315	1	irs	ORG
ftr-363	1315	2	irs	ORG
ftr-363	1319	1	101	CARDINAL
ftr-363	1319	2	82-85	DATE
ftr-363	1320	1	the department of justice regularly	ORG
ftr-363	1321	1	u.s.	GPE
ftr-363	1321	2	justice	ORG
ftr-363	1321	3	cincinnati	GPE
ftr-363	1321	4	june 8, 2010	DATE
ftr-363	1321	5	u.s.	GPE
ftr-363	1321	6	up to 33 years	DATE
ftr-363	1321	7	mar. 12, 2010	DATE
ftr-363	1325	1	232	CARDINAL
ftr-363	1325	2	s. 1637	PERSON
ftr-363	1325	3	108th	DATE
ftr-363	1325	4	2d	CARDINAL
ftr-363	1326	1	402	CARDINAL
ftr-363	1326	2	150	CARDINAL
ftr-363	1328	1	s. 5622	PERSON
ftr-363	1328	2	5643	CARDINAL
ftr-363	1328	3	may 18, 2004	DATE
ftr-363	1329	1	101	CARDINAL
ftr-363	1329	2	553 & n.74	ORG
ftr-363	1330	1	kirsch	PERSON
ftr-363	1331	1	kirsch	PERSON
ftr-363	1331	2	228	CARDINAL
ftr-363	1331	3	921	CARDINAL
ftr-363	1332	1	congress	ORG
ftr-363	1333	1	2011	DATE
ftr-363	1333	2	821	CARDINAL
ftr-363	1333	3	five	CARDINAL
ftr-363	1333	4	1	CARDINAL
ftr-363	1333	5	2	CARDINAL
ftr-363	1333	6	3	CARDINAL
ftr-363	1333	7	4	CARDINAL
ftr-363	1333	8	5	CARDINAL
ftr-363	1333	9	america	GPE
ftr-363	1334	1	american	NORP
ftr-363	1334	2	233	CARDINAL
ftr-363	1337	1	234	CARDINAL
ftr-363	1338	1	dennis j. ventry	PERSON
ftr-363	1338	2	jr.	PERSON
ftr-363	1338	3	41	CARDINAL
ftr-363	1338	4	conn	GPE
ftr-363	1339	1	l. rev	PERSON
ftr-363	1339	2	431	CARDINAL
ftr-363	1339	3	2009	DATE
ftr-363	1339	4	maryann richardson & adrian sawyer	ORG
ftr-363	1339	5	16	CARDINAL
ftr-363	1339	6	137	CARDINAL
ftr-363	1339	7	168	CARDINAL
ftr-363	1339	8	2001	DATE
ftr-363	1339	9	leandra lederman	PERSON
ftr-363	1339	10	64	CARDINAL
ftr-363	1339	11	ohio st	GPE
ftr-363	1339	12	l. j. 1453	PERSON
ftr-363	1339	13	1493	CARDINAL
ftr-363	1339	14	2003	DATE
ftr-363	1339	15	susan cleary morse	PERSON
ftr-363	1339	16	40	CARDINAL
ftr-363	1339	17	loy	PERSON
ftr-363	1341	1	chi	PERSON
ftr-363	1342	1	l. j. 483	PERSON
ftr-363	1342	2	2009	DATE
ftr-363	1342	3	dan a. kahan	PERSON
ftr-363	1342	4	102	CARDINAL
ftr-363	1343	1	l. rev	PERSON
ftr-363	1344	1	71 (2003	DATE
ftr-363	1344	2	marjorie kornhauser	PERSON
ftr-363	1344	3	john	PERSON
ftr-363	1344	4	jane) q. taxpayer	PERSON
ftr-363	1344	5	121	CARDINAL
ftr-363	1344	6	737	CARDINAL
ftr-363	1344	7	nov. 10, 2008	DATE
ftr-363	1344	8	joshua rosenberg	PERSON
ftr-363	1344	9	117	CARDINAL
ftr-363	1344	10	517	CARDINAL
ftr-363	1344	11	oct. 29, 2007	DATE
ftr-363	1344	12	dennis ventry	PERSON
ftr-363	1344	13	jr.	PERSON
ftr-363	1344	14	10, 2008	DATE
ftr-363	1345	1	235	CARDINAL
ftr-363	1346	1	toni m. massaro	PERSON
ftr-363	1346	2	american	NORP
ftr-363	1346	3	89	CARDINAL
ftr-363	1347	1	l. rev.	PERSON
ftr-363	1347	2	1880 (1991	DATE
ftr-363	1347	3	dan m. kahan & eric a. posner	PERSON
ftr-363	1347	4	42	CARDINAL
ftr-363	1347	5	j.l. & econ	ORG
ftr-363	1348	1	365	CARDINAL
ftr-363	1348	2	1999	DATE
ftr-363	1349	1	john b. owens	PERSON
ftr-363	1349	2	49	CARDINAL
ftr-363	1350	1	u. l. rev	PERSON
ftr-363	1350	2	1047	CARDINAL
ftr-363	1350	3	2000	DATE
ftr-363	1350	4	james q. whitman	PERSON
ftr-363	1351	1	107	CARDINAL
ftr-363	1351	2	1055	CARDINAL
ftr-363	1351	3	1998	DATE
ftr-363	1352	1	dan kahan	PERSON
ftr-363	1352	2	84 tex	QUANTITY
ftr-363	1352	3	l. rev.	PERSON
ftr-363	1352	4	2015	DATE
ftr-363	1352	5	2006	DATE
ftr-363	1353	1	236	CARDINAL
ftr-363	1353	2	massaro	ORG
ftr-363	1353	3	supra	PERSON
ftr-363	1353	4	235	CARDINAL
ftr-363	1353	5	1883	DATE
ftr-363	1354	1	237	CARDINAL
ftr-363	1355	1	one	CARDINAL
ftr-363	1357	1	the 1980s and 1990s	DATE
ftr-363	1357	2	822	CARDINAL
ftr-363	1357	3	florida	GPE
ftr-363	1358	1	america	GPE
ftr-363	1359	1	kirsch	PERSON
ftr-363	1359	2	massaro	ORG
ftr-363	1362	1	irs	ORG
ftr-363	1363	1	chapter 13	LAW
ftr-363	1364	1	richmond	GPE
ftr-363	1364	2	virginia	GPE
ftr-363	1364	3	chapter 13	LAW
ftr-363	1366	1	2005	DATE
ftr-363	1366	2	chapter 13	LAW
ftr-363	1366	3	the prior four years	DATE
ftr-363	1367	1	11	CARDINAL
ftr-363	1368	1	1308	DATE
ftr-363	1369	1	238	CARDINAL
ftr-363	1370	1	irs	ORG
ftr-363	1371	1	irs	ORG
ftr-363	1371	2	irs	ORG
ftr-363	1372	1	101	CARDINAL
ftr-363	1372	2	554	CARDINAL
ftr-363	1373	1	the department of justice regularly	ORG
ftr-363	1374	1	231	CARDINAL
ftr-363	1375	1	239	CARDINAL
ftr-363	1375	2	kirsch	ORG
ftr-363	1375	3	228	CARDINAL
ftr-363	1375	4	908	CARDINAL
ftr-363	1376	1	240	CARDINAL
ftr-363	1377	1	massaro	ORG
ftr-363	1377	2	supra	PERSON
ftr-363	1377	3	235	CARDINAL
ftr-363	1377	4	1930-32. 2011	DATE
ftr-363	1377	5	823	CARDINAL
ftr-363	1377	6	massaro	ORG
ftr-363	1380	1	kirsch	ORG
ftr-363	1380	2	section 6039g.241	LAW
ftr-363	1381	1	expatriation	ORG
ftr-363	1381	2	expatriation	ORG
ftr-363	1384	1	241	CARDINAL
ftr-363	1385	1	kirsch	ORG
ftr-363	1385	2	228	CARDINAL
ftr-363	1385	3	889-90	CARDINAL
ftr-363	1385	4	242	CARDINAL
ftr-363	1387	1	wisconsin	GPE
ftr-363	1391	1	243	CARDINAL
ftr-363	1392	1	one	CARDINAL
ftr-363	1392	2	joshua	PERSON
ftr-363	1393	1	101	CARDINAL
ftr-363	1393	2	544	CARDINAL
ftr-363	1397	1	irs	ORG
ftr-363	1398	1	824	CARDINAL
ftr-363	1398	2	florida	GPE
ftr-363	1398	3	10:10	TIME
ftr-363	1399	1	244	CARDINAL
ftr-363	1400	1	gao	PERSON
ftr-363	1400	2	u.s.	GPE
ftr-363	1400	3	gov’t accountability office	ORG
ftr-363	1400	4	thousands	CARDINAL
ftr-363	1400	5	742	CARDINAL
ftr-363	1400	6	2007	DATE
ftr-363	1401	1	the united states	GPE
ftr-363	1401	2	billions of dollars	MONEY
ftr-363	1401	3	the united states	GPE
ftr-363	1402	1	gao	PERSON
ftr-363	1403	1	72	DATE
ftr-363	1405	1	15,093	CARDINAL
ftr-363	1405	2	mar. 30, 2007	DATE
ftr-363	1406	1	gao	PERSON
ftr-363	1408	1	gao	PERSON
ftr-363	1408	2	one	CARDINAL
ftr-363	1409	1	2007	DATE
ftr-363	1410	1	u.s.	GPE
ftr-363	1410	2	gov’t accountability office	ORG
ftr-363	1410	3	563	CARDINAL
ftr-363	1410	4	thousands	CARDINAL
ftr-363	1410	5	nearly $1 billion	MONEY
ftr-363	1410	6	june 2007	DATE
ftr-363	1413	1	farah stockman	PERSON
ftr-363	1413	2	cayman islands	GPE
ftr-363	1413	3	kbr	PERSON
ftr-363	1413	4	medicare	ORG
ftr-363	1413	5	the boston globe	ORG
ftr-363	1413	6	march 6, 2008	DATE
ftr-363	1414	1	u.s.	GPE
ftr-363	1414	2	gov’t accountability office	ORG
ftr-363	1414	3	742	CARDINAL
ftr-363	1414	4	thousands	CARDINAL
ftr-363	1414	5	34	CARDINAL
ftr-363	1414	6	april 2007	DATE
ftr-363	1415	1	over 15 percent	PERCENT
ftr-363	1417	1	2011	DATE
ftr-363	1417	2	825	CARDINAL
ftr-363	1417	3	245	CARDINAL
ftr-363	1418	1	one	CARDINAL
ftr-363	1419	1	irs	ORG
ftr-363	1420	1	irs	ORG
ftr-363	1420	2	one	CARDINAL
ftr-363	1426	1	246	CARDINAL
ftr-363	1427	1	kellogg, brown & root	ORG
ftr-363	1427	2	iraq	GPE
ftr-363	1428	1	the boston globe	ORG
ftr-363	1428	2	mar. 6, 2008	DATE
ftr-363	1428	3	farah stockman	PERSON
ftr-363	1428	4	kbr	PERSON
ftr-363	1428	5	approximately 20,000	CARDINAL
ftr-363	1428	6	iraq	GPE
ftr-363	1429	1	kbr	ORG
ftr-363	1429	2	the defense department	ORG
ftr-363	1429	3	at least 2004	DATE
ftr-363	1429	4	kbr	PERSON
ftr-363	1429	5	american	NORP
ftr-363	1429	6	kbr	PERSON
ftr-363	1430	1	kbr	PERSON
ftr-363	1430	2	the united states	GPE
ftr-363	1430	3	kbr	PERSON
ftr-363	1431	1	halliburton	GPE
ftr-363	1431	2	kbr	ORG
ftr-363	1435	1	farah	PERSON
ftr-363	1435	2	cayman islands	GPE
ftr-363	1435	3	kbr	PERSON
ftr-363	1435	4	medicare	ORG
ftr-363	1435	5	the boston globe	ORG
ftr-363	1435	6	mar. 6, 2008	DATE
ftr-363	1435	7	247	CARDINAL
ftr-363	1437	1	826	CARDINAL
ftr-363	1437	2	florida	GPE
ftr-363	1437	3	10:10	TIME
ftr-363	1437	4	100	CARDINAL
ftr-363	1437	5	200	CARDINAL
ftr-363	1440	1	the united states	GPE
ftr-363	1441	1	the united states	GPE
ftr-363	1442	1	section 6103(k)(2	LAW
ftr-363	1443	1	congress	ORG
ftr-363	1444	1	248	CARDINAL
ftr-363	1445	1	five	CARDINAL
ftr-363	1445	2	1999	DATE
ftr-363	1445	3	congress	ORG
ftr-363	1445	4	2000	DATE
ftr-363	1446	1	231	CARDINAL
ftr-363	1446	2	u.s.	GPE
ftr-363	1446	3	gov’t accountability office	ORG
ftr-363	1446	4	gao-gdd 99-164	ORG
ftr-363	1446	5	aug. 1999	DATE
ftr-363	1447	1	gao	PERSON
ftr-363	1447	2	congress	ORG
ftr-363	1447	3	1998	DATE
ftr-363	1449	1	249	CARDINAL
ftr-363	1450	1	california	GPE
ftr-363	1450	2	delaware	GPE
ftr-363	1450	3	rhode island	GPE
ftr-363	1451	1	appendix a.	PERSON
ftr-363	1451	2	colorado	GPE
ftr-363	1451	3	illinois	GPE
ftr-363	1451	4	indiana	GPE
ftr-363	1451	5	massachusetts	GPE
ftr-363	1451	6	wisconsin	GPE
ftr-363	1452	1	appendix a. 250	PERSON
ftr-363	1453	1	irs	ORG
ftr-363	1454	1	irs	ORG
ftr-363	1455	1	irs	ORG
ftr-363	1455	2	6303	DATE
ftr-363	1455	3	ten days	DATE
ftr-363	1456	1	ten-day	DATE
ftr-363	1456	2	6321 and 6322	DATE
ftr-363	1457	1	lien	PERSON
ftr-363	1457	2	irs	ORG
ftr-363	1457	3	lien	PERSON
ftr-363	1458	1	irs	ORG
ftr-363	1461	1	2011	DATE
ftr-363	1461	2	827	CARDINAL
ftr-363	1467	1	251	CARDINAL
ftr-363	1468	1	gen.	PERSON
ftr-363	1468	2	44	CARDINAL
ftr-363	1468	3	2010	DATE
ftr-363	1469	1	rhode island’s	GPE
ftr-363	1469	2	100	CARDINAL
ftr-363	1470	1	252	CARDINAL
ftr-363	1471	1	2000	DATE
ftr-363	1473	1	10	CARDINAL
ftr-363	1473	2	238-40	CARDINAL
ftr-363	1474	1	only five	CARDINAL
ftr-363	1479	1	253	CARDINAL
ftr-363	1482	1	254	CARDINAL
ftr-363	1485	1	828	CARDINAL
ftr-363	1485	2	florida	GPE
ftr-363	1486	1	10:10	TIME
ftr-363	1486	2	irs	ORG
ftr-363	1489	1	meaning.255	PERSON
ftr-363	1497	1	255	CARDINAL
ftr-363	1499	1	256	CARDINAL
ftr-363	1500	1	101	CARDINAL
ftr-363	1500	2	540	CARDINAL
ftr-363	1502	1	257	CARDINAL
ftr-363	1502	2	ark.	GPE
ftr-363	1503	1	26	CARDINAL
ftr-363	1503	2	2010	DATE
ftr-363	1503	3	2011	DATE
ftr-363	1503	4	829	CARDINAL
ftr-363	1508	1	one	CARDINAL
ftr-363	1515	1	three	CARDINAL
ftr-363	1515	2	3	CARDINAL
ftr-363	1515	3	twenty-four-month	CARDINAL
ftr-363	1515	4	26	CARDINAL
ftr-363	1515	5	arkansas department of finance & administration	ORG
ftr-363	1515	6	quarterly	DATE
ftr-363	1515	7	1 (2005	DATE
ftr-363	1515	8	3-4	MONEY
ftr-363	1516	1	258	CARDINAL
ftr-363	1519	1	11.3.10.3	CARDINAL
ftr-363	1520	1	25	CARDINAL
ftr-363	1521	1	830	CARDINAL
ftr-363	1521	2	florida	GPE
ftr-363	1524	1	at least one	CARDINAL
ftr-363	1526	1	259	CARDINAL
ftr-363	1527	1	128-31	DATE
ftr-363	1527	2	irs	ORG
ftr-363	1528	1	irc §§ 6323(f	ORG
ftr-363	1528	2	6103(k)(2	CARDINAL
ftr-363	1531	1	2010	DATE
ftr-363	1531	2	annual	DATE
ftr-363	1531	3	143	CARDINAL
ftr-363	1531	4	54	DATE
ftr-363	1533	1	section 6323(f	LAW
ftr-363	1534	1	one	CARDINAL
ftr-363	1536	1	t. keith fogg	PERSON
ftr-363	1536	2	120	CARDINAL
ftr-363	1536	3	783	CARDINAL
ftr-363	1536	4	aug. 25, 2008	DATE
ftr-363	1539	1	fleming ware	ORG
ftr-363	1539	2	villanova university school of law	ORG
ftr-363	1539	3	july 9, 2009	DATE
ftr-363	1539	4	09:19 est	TIME
ftr-363	1540	1	irs	ORG
ftr-363	1541	1	one	CARDINAL
ftr-363	1541	2	irs	ORG
ftr-363	1543	1	10	CARDINAL
ftr-363	1543	2	70-81	CARDINAL
ftr-363	1543	3	lampert v. united states	PERSON
ftr-363	1543	4	854	CARDINAL
ftr-363	1543	5	335	CARDINAL
ftr-363	1543	6	338	CARDINAL
ftr-363	1543	7	9th	ORDINAL
ftr-363	1543	8	1988	DATE
ftr-363	1544	1	490	CARDINAL
ftr-363	1544	2	1989	DATE
ftr-363	1545	1	rowley v. united states	PERSON
ftr-363	1545	2	76	CARDINAL
ftr-363	1545	3	796	CARDINAL
ftr-363	1545	4	6th	ORDINAL
ftr-363	1545	5	1996	DATE
ftr-363	1545	6	mallas v. united states	GPE
ftr-363	1545	7	993	CARDINAL
ftr-363	1545	8	1111	DATE
ftr-363	1545	9	4th	ORDINAL
ftr-363	1545	10	1993	DATE
ftr-363	1545	11	the united states	GPE
ftr-363	1546	1	260	CARDINAL
ftr-363	1548	1	2011	DATE
ftr-363	1548	2	831	CARDINAL
ftr-363	1557	1	section 6104	LAW
ftr-363	1559	1	section 6103	LAW
ftr-363	1559	2	section 6104	LAW
ftr-363	1560	1	832	CARDINAL
ftr-363	1560	2	florida	GPE
ftr-363	1560	3	10:10 appendix	TIME
ftr-363	1560	4	august, 2010	DATE
ftr-363	1560	5	alabama ala.	GPE
ftr-363	1560	6	40-5-23	CARDINAL
ftr-363	1560	7	2010	DATE
ftr-363	1560	8	the month of july	DATE
ftr-363	1561	1	daily	DATE
ftr-363	1562	1	weekly	DATE
ftr-363	1563	1	weekly	DATE
ftr-363	1564	1	the entire month of july	DATE
ftr-363	1565	1	alaska	GPE
ftr-363	1565	2	alaska	GPE
ftr-363	1566	1	arizona	GPE
ftr-363	1566	2	arizona	GPE
ftr-363	1567	1	arkansas	GPE
ftr-363	1567	2	ark.	GPE
ftr-363	1568	1	26	CARDINAL
ftr-363	1568	2	2010	DATE
ftr-363	1568	3	no later than december 1 of each year	DATE
ftr-363	1569	1	seven days	DATE
ftr-363	1570	1	at least seven	CARDINAL
ftr-363	1572	1	california cal	ORG
ftr-363	1574	1	19195	DATE
ftr-363	1574	2	2010	DATE
ftr-363	1574	3	250	CARDINAL
ftr-363	1574	4	100,000	MONEY
ftr-363	1574	5	december 31	DATE
ftr-363	1574	6	the preceding year	DATE
ftr-363	1575	1	colorado	GPE
ftr-363	1577	1	24	CARDINAL
ftr-363	1577	2	2010	DATE
ftr-363	1577	3	the department of revenue shall	ORG
ftr-363	1577	4	annually	DATE
ftr-363	1578	1	2011	DATE
ftr-363	1578	2	833	CARDINAL
ftr-363	1578	3	20,000	MONEY
ftr-363	1578	4	a period of six months	DATE
ftr-363	1579	1	month	DATE
ftr-363	1579	2	year	DATE
ftr-363	1580	1	connecticut	GPE
ftr-363	1580	2	conn	GPE
ftr-363	1582	1	12-7a	CARDINAL
ftr-363	1582	2	2010	DATE
ftr-363	1582	3	ninety days	DATE
ftr-363	1584	1	delaware del.	GPE
ftr-363	1586	1	30	CARDINAL
ftr-363	1587	1	2010	DATE
ftr-363	1587	2	two	CARDINAL
ftr-363	1587	3	title 30	LAW
ftr-363	1588	1	100	CARDINAL
ftr-363	1588	2	delaware	GPE
ftr-363	1589	1	at least 25%	PERCENT
ftr-363	1590	1	columbia district	GPE
ftr-363	1590	2	aug. 9, 2010	DATE
ftr-363	1591	1	834	CARDINAL
ftr-363	1591	2	florida	GPE
ftr-363	1591	3	10:10	TIME
ftr-363	1594	1	florida	GPE
ftr-363	1594	2	florida	GPE
ftr-363	1595	1	georgia ga	ORG
ftr-363	1596	1	48-3-29	TIME
ftr-363	1596	2	2010	DATE
ftr-363	1597	1	hawaii haw	GPE
ftr-363	1598	1	ann	PERSON
ftr-363	1599	1	231-32	CARDINAL
ftr-363	1599	2	2010	DATE
ftr-363	1599	3	hawaii department of taxation	ORG
ftr-363	1599	4	http://www6.hawaii.gov/tax/a2_b2_2delinq.htm	ORG
ftr-363	1599	5	aug. 9, 2010	DATE
ftr-363	1602	1	idaho	GPE
ftr-363	1602	2	idaho	GPE
ftr-363	1603	1	illinois 20	FAC
ftr-363	1606	1	ann	PERSON
ftr-363	1607	1	2505/2505-425	PERSON
ftr-363	1607	2	2010	DATE
ftr-363	1607	3	illinois department of revenue	ORG
ftr-363	1607	4	aug. 9, 2010	DATE
ftr-363	1609	1	835	CARDINAL
ftr-363	1609	2	greater than $1,000	MONEY
ftr-363	1609	3	a period of six months	DATE
ftr-363	1610	1	month	DATE
ftr-363	1610	2	year	DATE
ftr-363	1611	1	illinois	GPE
ftr-363	1612	1	indiana ind.	ORG
ftr-363	1614	1	6-8.1	CARDINAL
ftr-363	1614	2	2010	DATE
ftr-363	1614	3	each month	DATE
ftr-363	1614	4	at least twenty-four months	CARDINAL
ftr-363	1614	5	1,000	MONEY
ftr-363	1616	1	indiana	GPE
ftr-363	1617	1	at least two weeks	DATE
ftr-363	1618	1	iowa	GPE
ftr-363	1618	2	iowa	GPE
ftr-363	1619	1	kansas	GPE
ftr-363	1619	2	kansas	GPE
ftr-363	1620	1	kentucky ky	ORG
ftr-363	1621	1	ann	PERSON
ftr-363	1622	1	131.650	CARDINAL
ftr-363	1622	2	2010	DATE
ftr-363	1623	1	the department of revenue	ORG
ftr-363	1624	1	at least forty-five days	CARDINAL
ftr-363	1627	1	louisiana la	ORG
ftr-363	1628	1	ann	PERSON
ftr-363	1629	1	2010	DATE
ftr-363	1629	2	836	CARDINAL
ftr-363	1629	3	florida	GPE
ftr-363	1630	1	10:10	TIME
ftr-363	1632	1	at least a	CARDINAL
ftr-363	1632	2	50%	PERCENT
ftr-363	1635	1	maine	GPE
ftr-363	1635	2	maine	GPE
ftr-363	1636	1	maryland comptroller of	ORG
ftr-363	1636	2	maryland	GPE
ftr-363	1636	3	http://compnet.comp.state.md.us/compliance_divisi	GPE
ftr-363	1636	4	aug. 9, 2010	DATE
ftr-363	1637	1	maryland	GPE
ftr-363	1638	1	one	CARDINAL
ftr-363	1638	2	maryland	GPE
ftr-363	1639	1	massachusetts	GPE
ftr-363	1639	2	mass	GPE
ftr-363	1640	1	ann	PERSON
ftr-363	1641	1	21(b)(11	CARDINAL
ftr-363	1641	2	2010	DATE
ftr-363	1641	3	massachusetts department of revenue	ORG
ftr-363	1642	1	aug. 9, 2010	DATE
ftr-363	1643	1	massachusetts	GPE
ftr-363	1643	2	greater than $25,000	MONEY
ftr-363	1643	3	a period of six months	DATE
ftr-363	1644	1	month	DATE
ftr-363	1644	2	year	DATE
ftr-363	1645	1	massachusetts	GPE
ftr-363	1646	1	michigan	GPE
ftr-363	1646	2	michigan	GPE
ftr-363	1647	1	2011	DATE
ftr-363	1647	2	837	CARDINAL
ftr-363	1647	3	minnesota	GPE
ftr-363	1647	4	minnesota	GPE
ftr-363	1648	1	mississippi	GPE
ftr-363	1648	2	mississippi	GPE
ftr-363	1649	1	missouri	GPE
ftr-363	1649	2	kathy mantle	PERSON
ftr-363	1649	3	missouri	GPE
ftr-363	1649	4	fleming ware	ORG
ftr-363	1649	5	villanova university school of law	ORG
ftr-363	1649	6	july 8, 2009	DATE
ftr-363	1649	7	14:11 est	EVENT
ftr-363	1650	1	missouri	GPE
ftr-363	1651	1	montana	GPE
ftr-363	1651	2	russ hyatt	PERSON
ftr-363	1651	3	montana	GPE
ftr-363	1651	4	fleming ware	ORG
ftr-363	1651	5	villanova university school of law	ORG
ftr-363	1651	6	july 8, 2009	DATE
ftr-363	1651	7	14:09 est	QUANTITY
ftr-363	1652	1	mont	ORG
ftr-363	1653	1	ann	ORG
ftr-363	1654	1	3-5-508-09	CARDINAL
ftr-363	1654	2	2010	DATE
ftr-363	1655	1	the montana department of revenue	ORG
ftr-363	1656	1	montana	GPE
ftr-363	1658	1	nebraska	GPE
ftr-363	1658	2	nebraska	GPE
ftr-363	1659	1	nevada	GPE
ftr-363	1660	1	ann	PERSON
ftr-363	1661	1	361.300	CARDINAL
ftr-363	1661	2	2010	DATE
ftr-363	1661	3	january 1 of each year	DATE
ftr-363	1663	1	new hampshire	GPE
ftr-363	1663	2	new hampshire	GPE
ftr-363	1664	1	new jersey	GPE
ftr-363	1664	2	new jersey	GPE
ftr-363	1664	3	fleming ware	ORG
ftr-363	1664	4	villanova university school of law	ORG
ftr-363	1664	5	july 8, 2009	DATE
ftr-363	1664	6	13:00 est	TIME
ftr-363	1664	7	new jersey	GPE
ftr-363	1664	8	838	CARDINAL
ftr-363	1664	9	florida	GPE
ftr-363	1665	1	10:10	TIME
ftr-363	1665	2	aug. 9, 2010	DATE
ftr-363	1666	1	new jersey	GPE
ftr-363	1667	1	new mexico	ORG
ftr-363	1667	2	mexico	GPE
ftr-363	1668	1	new york	GPE
ftr-363	1668	2	new york	GPE
ftr-363	1669	1	north carolina	GPE
ftr-363	1669	2	north carolina	GPE
ftr-363	1669	3	.nc.us	PERSON
ftr-363	1669	4	aug. 9, 2010	DATE
ftr-363	1670	1	north carolina	GPE
ftr-363	1671	1	north dakota	GPE
ftr-363	1671	2	north dakota	GPE
ftr-363	1672	1	ohio	GPE
ftr-363	1672	2	ohio	GPE
ftr-363	1673	1	5719.04	CARDINAL
ftr-363	1673	2	2010	DATE
ftr-363	1673	3	ohio	GPE
ftr-363	1674	1	sixty days	DATE
ftr-363	1674	2	english	LANGUAGE
ftr-363	1675	1	oklahoma	GPE
ftr-363	1675	2	tim rudek	PERSON
ftr-363	1675	3	oklahoma tax division	ORG
ftr-363	1675	4	fleming ware	ORG
ftr-363	1675	5	villanova university school of law	ORG
ftr-363	1675	6	july 13, 2009	DATE
ftr-363	1676	1	oklahoma tax commission	ORG
ftr-363	1676	2	aug. 9, 2010	DATE
ftr-363	1677	1	oklahoma	GPE
ftr-363	1678	1	oregon	GPE
ftr-363	1678	2	oregon	GPE
ftr-363	1679	1	pennsylvania	GPE
ftr-363	1679	2	pennsylvania	GPE
ftr-363	1680	1	2011	DATE
ftr-363	1680	2	839	CARDINAL
ftr-363	1680	3	rhode island	GPE
ftr-363	1680	4	gen.	PERSON
ftr-363	1680	5	44	CARDINAL
ftr-363	1680	6	2010	DATE
ftr-363	1680	7	rhode island	GPE
ftr-363	1680	8	100	CARDINAL
ftr-363	1680	9	aug. 9, 2010	DATE
ftr-363	1681	1	100	CARDINAL
ftr-363	1681	2	ninety days	DATE
ftr-363	1682	1	south carolina	GPE
ftr-363	1682	2	south carolina	GPE
ftr-363	1682	3	aug. 9, 2010	DATE
ftr-363	1683	1	the south carolina department of revenue	ORG
ftr-363	1683	2	south carolina	GPE
ftr-363	1687	1	south dakota	GPE
ftr-363	1687	2	south dakota	GPE
ftr-363	1688	1	tennessee	GPE
ftr-363	1688	2	tennessee	GPE
ftr-363	1689	1	texas	GPE
ftr-363	1689	2	texas	GPE
ftr-363	1690	1	utah	GPE
ftr-363	1690	2	utah	GPE
ftr-363	1691	1	vermont vermont	GPE
ftr-363	1692	1	virginia	GPE
ftr-363	1692	2	va tax customer service	ORG
ftr-363	1692	3	fleming ware	ORG
ftr-363	1692	4	villanova university school of law	ORG
ftr-363	1692	5	july 9, 2009	DATE
ftr-363	1692	6	09:19 est	TIME
ftr-363	1692	7	virginia	GPE
ftr-363	1692	8	aug. 9, 2010	DATE
ftr-363	1693	1	virginia	GPE
ftr-363	1694	1	840	CARDINAL
ftr-363	1694	2	florida	GPE
ftr-363	1695	1	10:10	TIME
ftr-363	1698	1	washington	GPE
ftr-363	1700	1	2010	DATE
ftr-363	1701	1	washington	GPE
ftr-363	1701	2	at least ten	CARDINAL
ftr-363	1702	1	west virginia	GPE
ftr-363	1702	2	west virginia	GPE
ftr-363	1703	1	wisconsin wis	PERSON
ftr-363	1705	1	2010	DATE
ftr-363	1706	1	5,000	MONEY
ftr-363	1706	2	more than ninety days	DATE
ftr-363	1707	1	the department shall	ORG
ftr-363	1709	1	100	CARDINAL
ftr-363	1710	1	wyoming	GPE
ftr-363	1710	2	wyoming	GPE
ftr-363	1711	1	i. introduction ii	PERSON
ftr-363	1713	1	the united states	GPE
ftr-363	1713	2	a. irc section	PERSON
ftr-363	1713	3	6103	DATE
ftr-363	1713	4	6104	DATE
ftr-363	1716	1	a. shaming b.	PERSON