id	sid	tid	token	lemma	pos
ftr-308	1	1	florida	florida	PROPN
ftr-308	1	2	tax	tax	PROPN
ftr-308	1	3	review	review	NOUN
ftr-308	1	4	volume	volume	NOUN
ftr-308	1	5	14	14	NUM
ftr-308	1	6	2013	2013	NUM
ftr-308	1	7	number	number	NOUN
ftr-308	1	8	4	4	NUM
ftr-308	1	9	the	the	DET
ftr-308	1	10	de	de	X
ftr-308	1	11	novo	novo	NOUN
ftr-308	1	12	doctrine	doctrine	NOUN
ftr-308	1	13	:	:	PUNCT
ftr-308	1	14	irrelevant	irrelevant	ADJ
ftr-308	1	15	to	to	PART
ftr-308	1	16	relevancy	relevancy	VERB
ftr-308	1	17	in	in	ADP
ftr-308	1	18	civil	civil	ADJ
ftr-308	1	19	tax	tax	NOUN
ftr-308	1	20	litigation	litigation	NOUN
ftr-308	1	21	by	by	ADP
ftr-308	1	22	michael	michael	PROPN
ftr-308	1	23	kummer	kummer	PROPN
ftr-308	1	24	*	*	PROPN
ftr-308	1	25	1	1	NUM
ftr-308	1	26	.	.	PUNCT
ftr-308	1	27	introduction	introduction	NOUN
ftr-308	1	28	...................................	...................................	PUNCT
ftr-308	1	29	.......	.......	PUNCT
ftr-308	2	1	1	1	NUM
ftr-308	2	2	16	16	NUM
ftr-308	2	3	ii	ii	NOUN
ftr-308	2	4	.	.	PUNCT
ftr-308	3	1	the	the	DET
ftr-308	3	2	weak	weak	ADJ
ftr-308	3	3	precedential	precedential	ADJ
ftr-308	3	4	underpinnings	underpinning	NOUN
ftr-308	3	5	of	of	ADP
ftr-308	3	6	the	the	DET
ftr-308	3	7	denovo	denovo	PROPN
ftr-308	3	8	doctrine	doctrine	NOUN
ftr-308	3	9	as	as	ADP
ftr-308	3	10	a	a	DET
ftr-308	3	11	relevancy	relevancy	NOUN
ftr-308	3	12	concept	concept	NOUN
ftr-308	3	13	............	............	PUNCT
ftr-308	3	14	120	120	NUM
ftr-308	3	15	a.	a.	NOUN
ftr-308	3	16	origins	origin	NOUN
ftr-308	3	17	of	of	ADP
ftr-308	3	18	the	the	DET
ftr-308	3	19	de	de	X
ftr-308	3	20	novo	novo	NOUN
ftr-308	3	21	doctrine	doctrine	NOUN
ftr-308	3	22	in	in	ADP
ftr-308	3	23	tax	tax	NOUN
ftr-308	3	24	court	court	NOUN
ftr-308	3	25	.................	.................	PUNCT
ftr-308	4	1	120	120	NUM
ftr-308	4	2	1	1	NUM
ftr-308	4	3	.	.	PUNCT
ftr-308	4	4	barry	barry	PROPN
ftr-308	4	5	v.	v.	PROPN
ftr-308	4	6	commissioner	commissioner	PROPN
ftr-308	4	7	...........	...........	PUNCT
ftr-308	5	1	........	........	PUNCT
ftr-308	6	1	121	121	NUM
ftr-308	6	2	2	2	NUM
ftr-308	6	3	.	.	PUNCT
ftr-308	7	1	greenberg	greenberg	PROPN
ftr-308	7	2	's	's	PART
ftr-308	7	3	express	express	PROPN
ftr-308	7	4	inc	inc	PROPN
ftr-308	7	5	.	.	PROPN
ftr-308	8	1	v.	v.	PROPN
ftr-308	8	2	commissioner	commissioner	PROPN
ftr-308	8	3	.........	.........	PUNCT
ftr-308	8	4	123	123	NUM
ftr-308	8	5	b.	b.	NOUN
ftr-308	8	6	origins	origin	NOUN
ftr-308	8	7	of	of	ADP
ftr-308	8	8	the	the	DET
ftr-308	8	9	de	de	X
ftr-308	8	10	novo	novo	PROPN
ftr-308	8	11	doctrine	doctrine	NOUN
ftr-308	8	12	in	in	ADP
ftr-308	8	13	district	district	NOUN
ftr-308	8	14	courts	court	NOUN
ftr-308	8	15	and	and	CCONJ
ftr-308	8	16	the	the	DET
ftr-308	8	17	court	court	NOUN
ftr-308	8	18	of	of	ADP
ftr-308	8	19	federal	federal	ADJ
ftr-308	8	20	claims	claim	NOUN
ftr-308	8	21	.......................	.......................	PUNCT
ftr-308	8	22	127	127	NUM
ftr-308	8	23	iii	iii	NOUN
ftr-308	8	24	.	.	PUNCT
ftr-308	9	1	courts	court	NOUN
ftr-308	9	2	struggle	struggle	VERB
ftr-308	9	3	to	to	PART
ftr-308	9	4	coherently	coherently	ADV
ftr-308	9	5	apply	apply	VERB
ftr-308	9	6	the	the	DET
ftr-308	9	7	denovo	denovo	PROPN
ftr-308	9	8	doctrine	doctrine	NOUN
ftr-308	9	9	..............................	..............................	PUNCT
ftr-308	10	1	.........	.........	PUNCT
ftr-308	10	2	129	129	NUM
ftr-308	10	3	a.	a.	NOUN
ftr-308	10	4	lpciminelli	lpciminelli	NOUN
ftr-308	10	5	interests	interest	NOUN
ftr-308	10	6	,	,	PUNCT
ftr-308	10	7	inc	inc	PROPN
ftr-308	10	8	.	.	PROPN
ftr-308	11	1	v.	v.	PROPN
ftr-308	11	2	united	united	PROPN
ftr-308	11	3	states	states	PROPN
ftr-308	11	4	....	....	PUNCT
ftr-308	12	1	......	......	PUNCT
ftr-308	12	2	130	130	NUM
ftr-308	12	3	b.	b.	NOUN
ftr-308	12	4	other	other	ADJ
ftr-308	12	5	cases	case	NOUN
ftr-308	12	6	......................	......................	PUNCT
ftr-308	12	7	............	............	PUNCT
ftr-308	12	8	132	132	NUM
ftr-308	12	9	c.	c.	NOUN
ftr-308	12	10	cook	cook	PROPN
ftr-308	12	11	v.	v.	PROPN
ftr-308	12	12	united	united	PROPN
ftr-308	12	13	states	states	PROPN
ftr-308	12	14	.........................	.........................	PUNCT
ftr-308	12	15	133	133	NUM
ftr-308	12	16	iv	iv	NOUN
ftr-308	12	17	.	.	PUNCT
ftr-308	13	1	additional	additional	ADJ
ftr-308	13	2	pitfalls	pitfall	NOUN
ftr-308	13	3	with	with	ADP
ftr-308	13	4	the	the	DET
ftr-308	13	5	denovo	denovo	PROPN
ftr-308	13	6	doctrine	doctrine	NOUN
ftr-308	13	7	as	as	ADP
ftr-308	13	8	a	a	DET
ftr-308	13	9	relevancy	relevancy	NOUN
ftr-308	13	10	standard	standard	NOUN
ftr-308	13	11	..........................	..........................	PUNCT
ftr-308	13	12	135	135	NUM
ftr-308	13	13	a.	a.	NOUN
ftr-308	13	14	the	the	DET
ftr-308	13	15	de	de	PROPN
ftr-308	13	16	novo	novo	NOUN
ftr-308	13	17	doctrine	doctrine	NOUN
ftr-308	13	18	violates	violate	VERB
ftr-308	13	19	well	well	ADV
ftr-308	13	20	-	-	PUNCT
ftr-308	13	21	settled	settle	VERB
ftr-308	13	22	discovery	discovery	NOUN
ftr-308	13	23	and	and	CCONJ
ftr-308	13	24	evidentiary	evidentiary	ADJ
ftr-308	13	25	rules	rule	NOUN
ftr-308	13	26	.............	.............	PUNCT
ftr-308	14	1	................	................	PUNCT
ftr-308	14	2	135	135	NUM
ftr-308	14	3	b.	b.	X
ftr-308	14	4	the	the	DET
ftr-308	14	5	de	de	PROPN
ftr-308	14	6	novo	novo	NOUN
ftr-308	14	7	doctrine	doctrine	NOUN
ftr-308	14	8	enables	enable	VERB
ftr-308	14	9	the	the	DET
ftr-308	14	10	service	service	NOUN
ftr-308	14	11	to	to	PART
ftr-308	14	12	withhold	withhold	VERB
ftr-308	14	13	from	from	ADP
ftr-308	14	14	taxpayers	taxpayer	NOUN
ftr-308	14	15	materials	material	NOUN
ftr-308	14	16	it	it	PRON
ftr-308	14	17	has	have	AUX
ftr-308	14	18	gathered	gather	VERB
ftr-308	14	19	from	from	ADP
ftr-308	14	20	third	third	ADJ
ftr-308	14	21	parties	party	NOUN
ftr-308	14	22	and	and	CCONJ
ftr-308	14	23	deemed	deem	VERB
ftr-308	14	24	relevant	relevant	ADJ
ftr-308	14	25	to	to	ADP
ftr-308	14	26	taxpayers	taxpayer	NOUN
ftr-308	14	27	'	'	PART
ftr-308	14	28	examinations	examination	NOUN
ftr-308	14	29	...............................	...............................	PUNCT
ftr-308	15	1	138	138	NUM
ftr-308	15	2	c.	c.	NOUN
ftr-308	15	3	what	what	PRON
ftr-308	15	4	occurred	occur	VERB
ftr-308	15	5	during	during	ADP
ftr-308	15	6	the	the	DET
ftr-308	15	7	examination	examination	NOUN
ftr-308	15	8	,	,	PUNCT
ftr-308	15	9	and	and	CCONJ
ftr-308	15	10	the	the	DET
ftr-308	15	11	service	service	NOUN
ftr-308	15	12	's	's	PART
ftr-308	15	13	thoughts	thought	NOUN
ftr-308	15	14	,	,	PUNCT
ftr-308	15	15	procedures	procedure	NOUN
ftr-308	15	16	,	,	PUNCT
ftr-308	15	17	conclusions	conclusion	NOUN
ftr-308	15	18	,	,	PUNCT
ftr-308	15	19	reasoning	reasoning	NOUN
ftr-308	15	20	,	,	PUNCT
ftr-308	15	21	or	or	CCONJ
ftr-308	15	22	factual	factual	ADJ
ftr-308	15	23	findings	finding	NOUN
ftr-308	15	24	is	be	AUX
ftr-308	15	25	often	often	ADV
ftr-308	15	26	the	the	DET
ftr-308	15	27	central	central	ADJ
ftr-308	15	28	issue	issue	NOUN
ftr-308	15	29	to	to	PART
ftr-308	15	30	be	be	AUX
ftr-308	15	31	decided	decide	VERB
ftr-308	15	32	..........................	..........................	PUNCT
ftr-308	15	33	140	140	NUM
ftr-308	15	34	1	1	NUM
ftr-308	15	35	.	.	PUNCT
ftr-308	16	1	estoppel	estoppel	NOUN
ftr-308	16	2	.......................	.......................	PUNCT
ftr-308	17	1	.....	.....	PUNCT
ftr-308	17	2	141	141	NUM
ftr-308	17	3	2	2	NUM
ftr-308	17	4	.	.	PUNCT
ftr-308	17	5	variance	variance	NOUN
ftr-308	17	6	.......................	.......................	PUNCT
ftr-308	18	1	.....	.....	PUNCT
ftr-308	18	2	141	141	NUM
ftr-308	18	3	3	3	NUM
ftr-308	18	4	.	.	PUNCT
ftr-308	18	5	shifting	shift	VERB
ftr-308	18	6	the	the	DET
ftr-308	18	7	burden	burden	NOUN
ftr-308	18	8	ofproof	ofproof	NOUN
ftr-308	18	9	as	as	ADP
ftr-308	18	10	to	to	ADP
ftr-308	18	11	factual	factual	ADJ
ftr-308	18	12	matters	matter	NOUN
ftr-308	18	13	.............................	.............................	PUNCT
ftr-308	18	14	142	142	NUM
ftr-308	18	15	*	*	NOUN
ftr-308	18	16	associate	associate	NOUN
ftr-308	18	17	,	,	PUNCT
ftr-308	18	18	bingham	bingham	PROPN
ftr-308	18	19	mccutchen	mccutchen	PROPN
ftr-308	18	20	llp	llp	PROPN
ftr-308	18	21	.	.	PUNCT
ftr-308	19	1	i	i	PRON
ftr-308	19	2	am	be	AUX
ftr-308	19	3	indebted	indebted	ADJ
ftr-308	19	4	to	to	ADP
ftr-308	19	5	david	david	PROPN
ftr-308	19	6	curtin	curtin	PROPN
ftr-308	19	7	for	for	ADP
ftr-308	19	8	sparking	spark	VERB
ftr-308	19	9	my	my	PRON
ftr-308	19	10	interest	interest	NOUN
ftr-308	19	11	in	in	ADP
ftr-308	19	12	this	this	DET
ftr-308	19	13	topic	topic	NOUN
ftr-308	19	14	and	and	CCONJ
ftr-308	19	15	thank	thank	NOUN
ftr-308	19	16	will	will	AUX
ftr-308	19	17	nelson	nelson	PROPN
ftr-308	19	18	and	and	CCONJ
ftr-308	19	19	saul	saul	PROPN
ftr-308	19	20	mezei	mezei	PROPN
ftr-308	19	21	for	for	ADP
ftr-308	19	22	their	their	PRON
ftr-308	19	23	comments	comment	NOUN
ftr-308	19	24	.	.	PUNCT
ftr-308	20	1	any	any	DET
ftr-308	20	2	errors	error	NOUN
ftr-308	20	3	are	be	AUX
ftr-308	20	4	mine	mine	PRON
ftr-308	20	5	.	.	PUNCT
ftr-308	21	1	115	115	NUM
ftr-308	21	2	florida	florida	PROPN
ftr-308	21	3	tax	tax	PROPN
ftr-308	21	4	review	review	NOUN
ftr-308	21	5	d.	d.	PROPN
ftr-308	21	6	the	the	DET
ftr-308	21	7	de	de	PROPN
ftr-308	21	8	novo	novo	PROPN
ftr-308	21	9	doctrine	doctrine	NOUN
ftr-308	21	10	as	as	ADP
ftr-308	21	11	a	a	DET
ftr-308	21	12	standard	standard	NOUN
ftr-308	21	13	of	of	ADP
ftr-308	21	14	relevancy	relevancy	NOUN
ftr-308	21	15	is	be	AUX
ftr-308	21	16	inimical	inimical	ADJ
ftr-308	21	17	to	to	PART
ftr-308	21	18	well	well	ADV
ftr-308	21	19	-	-	PUNCT
ftr-308	21	20	established	establish	VERB
ftr-308	21	21	notions	notion	NOUN
ftr-308	21	22	of	of	ADP
ftr-308	21	23	fundamental	fundamental	ADJ
ftr-308	21	24	fairness	fairness	NOUN
ftr-308	21	25	.	.	PUNCT
ftr-308	22	1	........................	........................	PUNCT
ftr-308	23	1	144	144	NUM
ftr-308	23	2	e.	e.	PROPN
ftr-308	23	3	courts	court	NOUN
ftr-308	23	4	are	be	AUX
ftr-308	23	5	regularly	regularly	ADV
ftr-308	23	6	asked	ask	VERB
ftr-308	23	7	to	to	ADP
ftr-308	23	8	,	,	PUNCT
ftr-308	23	9	and	and	CCONJ
ftr-308	23	10	increasingly	increasingly	ADV
ftr-308	23	11	do	do	AUX
ftr-308	23	12	,	,	PUNCT
ftr-308	23	13	decide	decide	VERB
ftr-308	23	14	cases	case	NOUN
ftr-308	23	15	based	base	VERB
ftr-308	23	16	on	on	ADP
ftr-308	23	17	deference	deference	NOUN
ftr-308	23	18	to	to	ADP
ftr-308	23	19	the	the	DET
ftr-308	23	20	service	service	NOUN
ftr-308	23	21	's	's	PART
ftr-308	23	22	thoughts	thought	NOUN
ftr-308	23	23	,	,	PUNCT
ftr-308	23	24	procedures	procedure	NOUN
ftr-308	23	25	,	,	PUNCT
ftr-308	23	26	conclusions	conclusion	NOUN
ftr-308	23	27	,	,	PUNCT
ftr-308	23	28	reasoning	reasoning	NOUN
ftr-308	23	29	,	,	PUNCT
ftr-308	23	30	or	or	CCONJ
ftr-308	23	31	factual	factual	ADJ
ftr-308	23	32	findings	finding	NOUN
ftr-308	23	33	.......................	.......................	PUNCT
ftr-308	24	1	.....	.....	PUNCT
ftr-308	24	2	146	146	NUM
ftr-308	24	3	v.	v.	ADP
ftr-308	24	4	conclusion	conclusion	NOUN
ftr-308	24	5	.	.	PUNCT
ftr-308	25	1	......................................	......................................	PUNCT
ftr-308	26	1	......	......	PUNCT
ftr-308	27	1	1	1	NUM
ftr-308	27	2	50	50	NUM
ftr-308	27	3	i.	i.	NOUN
ftr-308	27	4	introduction	introduction	NOUN
ftr-308	27	5	"	"	PUNCT
ftr-308	27	6	a	a	DET
ftr-308	27	7	tax	tax	NOUN
ftr-308	27	8	case	case	NOUN
ftr-308	27	9	is	be	AUX
ftr-308	27	10	a	a	DET
ftr-308	27	11	de	de	X
ftr-308	27	12	novo	novo	NOUN
ftr-308	27	13	proceeding	proceeding	NOUN
ftr-308	27	14	and	and	CCONJ
ftr-308	27	15	the	the	DET
ftr-308	27	16	thoughts	thought	NOUN
ftr-308	27	17	,	,	PUNCT
ftr-308	27	18	procedures	procedure	NOUN
ftr-308	27	19	,	,	PUNCT
ftr-308	27	20	conclusions	conclusion	NOUN
ftr-308	27	21	,	,	PUNCT
ftr-308	27	22	reasoning	reasoning	NOUN
ftr-308	27	23	,	,	PUNCT
ftr-308	27	24	or	or	CCONJ
ftr-308	27	25	factual	factual	ADJ
ftr-308	27	26	findings	finding	NOUN
ftr-308	27	27	of	of	ADP
ftr-308	27	28	internal	internal	ADJ
ftr-308	27	29	revenue	revenue	NOUN
ftr-308	27	30	service	service	NOUN
ftr-308	27	31	employees	employee	NOUN
ftr-308	27	32	about	about	ADP
ftr-308	27	33	a	a	DET
ftr-308	27	34	taxpayer	taxpayer	NOUN
ftr-308	27	35	's	's	PART
ftr-308	27	36	liability	liability	NOUN
ftr-308	27	37	are	be	AUX
ftr-308	27	38	irrelevant	irrelevant	ADJ
ftr-308	27	39	.	.	PUNCT
ftr-308	27	40	"	"	PUNCT
ftr-308	28	1	any	any	DET
ftr-308	28	2	attorney	attorney	NOUN
ftr-308	28	3	who	who	PRON
ftr-308	28	4	has	have	AUX
ftr-308	28	5	handled	handle	VERB
ftr-308	28	6	a	a	DET
ftr-308	28	7	tax	tax	NOUN
ftr-308	28	8	case	case	NOUN
ftr-308	28	9	on	on	ADP
ftr-308	28	10	a	a	DET
ftr-308	28	11	taxpayer	taxpayer	NOUN
ftr-308	28	12	's	's	PART
ftr-308	28	13	behalf	behalf	NOUN
ftr-308	28	14	has	have	AUX
ftr-308	28	15	likely	likely	ADV
ftr-308	28	16	heard	hear	VERB
ftr-308	28	17	this	this	DET
ftr-308	28	18	argument	argument	NOUN
ftr-308	28	19	,	,	PUNCT
ftr-308	28	20	or	or	CCONJ
ftr-308	28	21	a	a	DET
ftr-308	28	22	variation	variation	NOUN
ftr-308	28	23	of	of	ADP
ftr-308	28	24	it	it	PRON
ftr-308	28	25	,	,	PUNCT
ftr-308	28	26	during	during	ADP
ftr-308	28	27	the	the	DET
ftr-308	28	28	discovery	discovery	NOUN
ftr-308	28	29	process	process	NOUN
ftr-308	28	30	,	,	PUNCT
ftr-308	28	31	during	during	ADP
ftr-308	28	32	motion	motion	NOUN
ftr-308	28	33	practice	practice	NOUN
ftr-308	28	34	,	,	PUNCT
ftr-308	28	35	or	or	CCONJ
ftr-308	28	36	even	even	ADV
ftr-308	28	37	in	in	ADP
ftr-308	28	38	the	the	DET
ftr-308	28	39	courtroom	courtroom	NOUN
ftr-308	28	40	when	when	SCONJ
ftr-308	28	41	attempting	attempt	VERB
ftr-308	28	42	to	to	PART
ftr-308	28	43	introduce	introduce	VERB
ftr-308	28	44	evidence	evidence	NOUN
ftr-308	28	45	.	.	PUNCT
ftr-308	28	46	'	'	PUNCT
ftr-308	29	1	many	many	ADJ
ftr-308	29	2	attorneys	attorney	NOUN
ftr-308	29	3	from	from	ADP
ftr-308	29	4	the	the	DET
ftr-308	29	5	internal	internal	ADJ
ftr-308	29	6	revenue	revenue	NOUN
ftr-308	29	7	service	service	NOUN
ftr-308	29	8	1	1	NUM
ftr-308	29	9	.	.	PUNCT
ftr-308	29	10	see	see	VERB
ftr-308	29	11	,	,	PUNCT
ftr-308	29	12	e.g.	e.g.	ADV
ftr-308	29	13	,	,	PUNCT
ftr-308	29	14	r.e	r.e	PROPN
ftr-308	29	15	.	.	PROPN
ftr-308	29	16	dietz	dietz	PROPN
ftr-308	29	17	corp	corp	PROPN
ftr-308	29	18	.	.	PROPN
ftr-308	30	1	v.	v.	PROPN
ftr-308	30	2	united	united	PROPN
ftr-308	30	3	states	states	PROPN
ftr-308	30	4	,	,	PUNCT
ftr-308	30	5	939	939	NUM
ftr-308	30	6	f.2d	f.2d	SYM
ftr-308	30	7	1	1	NUM
ftr-308	30	8	,	,	PUNCT
ftr-308	30	9	4	4	NUM
ftr-308	30	10	(	(	PUNCT
ftr-308	30	11	2d	2d	NUM
ftr-308	30	12	cir	cir	NOUN
ftr-308	30	13	.	.	PROPN
ftr-308	30	14	1991	1991	NUM
ftr-308	30	15	)	)	PUNCT
ftr-308	31	1	(	(	PUNCT
ftr-308	31	2	"	"	PUNCT
ftr-308	31	3	the	the	DET
ftr-308	31	4	factual	factual	ADJ
ftr-308	31	5	and	and	CCONJ
ftr-308	31	6	legal	legal	ADJ
ftr-308	31	7	analysis	analysis	NOUN
ftr-308	31	8	employed	employ	VERB
ftr-308	31	9	by	by	ADP
ftr-308	31	10	the	the	DET
ftr-308	31	11	commissioner	commissioner	NOUN
ftr-308	31	12	is	be	AUX
ftr-308	31	13	of	of	ADP
ftr-308	31	14	no	no	DET
ftr-308	31	15	consequence	consequence	NOUN
ftr-308	31	16	to	to	ADP
ftr-308	31	17	the	the	DET
ftr-308	31	18	district	district	NOUN
ftr-308	31	19	court	court	NOUN
ftr-308	31	20	.	.	PUNCT
ftr-308	31	21	"	"	PUNCT
ftr-308	32	1	(	(	PUNCT
ftr-308	32	2	citing	cite	VERB
ftr-308	32	3	nat'l	nat'l	PRON
ftr-308	32	4	right	right	ADJ
ftr-308	32	5	to	to	PART
ftr-308	32	6	work	work	VERB
ftr-308	32	7	legal	legal	ADJ
ftr-308	32	8	def	def	NOUN
ftr-308	32	9	.	.	PROPN
ftr-308	32	10	&	&	CCONJ
ftr-308	32	11	educ	educ	PROPN
ftr-308	32	12	.	.	PUNCT
ftr-308	33	1	found	find	VERB
ftr-308	33	2	.	.	PUNCT
ftr-308	34	1	v.	v.	PROPN
ftr-308	34	2	united	united	PROPN
ftr-308	34	3	states	states	PROPN
ftr-308	34	4	,	,	PUNCT
ftr-308	34	5	487	487	NUM
ftr-308	34	6	f.	f.	PROPN
ftr-308	34	7	supp	supp	PROPN
ftr-308	34	8	.	.	PUNCT
ftr-308	35	1	801	801	NUM
ftr-308	35	2	,	,	PUNCT
ftr-308	35	3	805	805	NUM
ftr-308	35	4	(	(	PUNCT
ftr-308	35	5	e.d.n.c	e.d.n.c	PROPN
ftr-308	35	6	.	.	PROPN
ftr-308	35	7	1979	1979	NUM
ftr-308	35	8	)	)	PUNCT
ftr-308	35	9	)	)	PUNCT
ftr-308	35	10	)	)	PUNCT
ftr-308	35	11	;	;	PUNCT
ftr-308	35	12	lpciminelli	lpciminelli	NOUN
ftr-308	35	13	interests	interest	NOUN
ftr-308	35	14	,	,	PUNCT
ftr-308	35	15	inc	inc	PROPN
ftr-308	35	16	.	.	PROPN
ftr-308	35	17	v.	v.	PROPN
ftr-308	35	18	united	united	PROPN
ftr-308	35	19	states	states	PROPN
ftr-308	35	20	,	,	PUNCT
ftr-308	35	21	2012	2012	NUM
ftr-308	35	22	-	-	SYM
ftr-308	35	23	2	2	NUM
ftr-308	35	24	u.s	u.s	PROPN
ftr-308	35	25	.	.	PROPN
ftr-308	35	26	tax	tax	PROPN
ftr-308	35	27	cas	cas	PROPN
ftr-308	35	28	.	.	PUNCT
ftr-308	36	1	(	(	PUNCT
ftr-308	36	2	cch	cch	PROPN
ftr-308	36	3	)	)	PUNCT
ftr-308	36	4	50,671	50,671	NUM
ftr-308	36	5	,	,	PUNCT
ftr-308	36	6	110	110	NUM
ftr-308	36	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	36	8	(	(	PUNCT
ftr-308	36	9	ria	ria	PROPN
ftr-308	36	10	)	)	PUNCT
ftr-308	36	11	2012	2012	NUM
ftr-308	36	12	-	-	SYM
ftr-308	36	13	6631	6631	NUM
ftr-308	36	14	,	,	PUNCT
ftr-308	36	15	6633	6633	NUM
ftr-308	36	16	(	(	PUNCT
ftr-308	36	17	w.d.n.y	w.d.n.y	PROPN
ftr-308	36	18	.	.	NOUN
ftr-308	36	19	2012	2012	NUM
ftr-308	36	20	)	)	PUNCT
ftr-308	36	21	(	(	PUNCT
ftr-308	36	22	"	"	PUNCT
ftr-308	36	23	[	[	X
ftr-308	36	24	t]he	t]he	ADV
ftr-308	36	25	factual	factual	ADJ
ftr-308	36	26	considerations	consideration	NOUN
ftr-308	36	27	and	and	CCONJ
ftr-308	36	28	legal	legal	ADJ
ftr-308	36	29	analysis	analysis	NOUN
ftr-308	36	30	employed	employ	VERB
ftr-308	36	31	by	by	ADP
ftr-308	36	32	the	the	DET
ftr-308	36	33	audit	audit	NOUN
ftr-308	36	34	team	team	NOUN
ftr-308	36	35	during	during	ADP
ftr-308	36	36	their	their	PRON
ftr-308	36	37	examination	examination	NOUN
ftr-308	36	38	.	.	PUNCT
ftr-308	37	1	..	..	PUNCT
ftr-308	37	2	must	must	AUX
ftr-308	37	3	be	be	AUX
ftr-308	37	4	deemed	deem	VERB
ftr-308	37	5	'	'	PUNCT
ftr-308	37	6	of	of	ADP
ftr-308	37	7	no	no	DET
ftr-308	37	8	consequence	consequence	NOUN
ftr-308	37	9	'	'	PUNCT
ftr-308	37	10	to	to	ADP
ftr-308	37	11	the	the	DET
ftr-308	37	12	de	de	X
ftr-308	37	13	novo	novo	PROPN
ftr-308	37	14	review	review	NOUN
ftr-308	37	15	required	require	VERB
ftr-308	37	16	in	in	ADP
ftr-308	37	17	this	this	DET
ftr-308	37	18	refund	refund	NOUN
ftr-308	37	19	action	action	NOUN
ftr-308	37	20	.	.	PUNCT
ftr-308	37	21	.	.	PUNCT
ftr-308	37	22	.	.	PUNCT
ftr-308	38	1	"	"	PUNCT
ftr-308	38	2	)	)	PUNCT
ftr-308	38	3	;	;	PUNCT
ftr-308	38	4	united	united	PROPN
ftr-308	38	5	states	states	PROPN
ftr-308	38	6	v.	v.	PROPN
ftr-308	38	7	nordberg	nordberg	PROPN
ftr-308	38	8	,	,	PUNCT
ftr-308	38	9	96	96	NUM
ftr-308	38	10	-	-	SYM
ftr-308	38	11	1	1	NUM
ftr-308	38	12	u.s	u.s	PROPN
ftr-308	38	13	.	.	PROPN
ftr-308	38	14	tax	tax	PROPN
ftr-308	38	15	cas	cas	PROPN
ftr-308	38	16	.	.	PUNCT
ftr-308	39	1	(	(	PUNCT
ftr-308	39	2	cch	cch	PROPN
ftr-308	39	3	)	)	PUNCT
ftr-308	39	4	50,295	50,295	NUM
ftr-308	39	5	at	at	ADP
ftr-308	39	6	84,085	84,085	NUM
ftr-308	39	7	,	,	PUNCT
ftr-308	39	8	77	77	NUM
ftr-308	39	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	39	10	(	(	PUNCT
ftr-308	39	11	ria	ria	PROPN
ftr-308	39	12	)	)	PUNCT
ftr-308	39	13	96	96	NUM
ftr-308	39	14	-	-	SYM
ftr-308	39	15	2158	2158	NUM
ftr-308	39	16	,	,	PUNCT
ftr-308	39	17	96	96	NUM
ftr-308	39	18	-	-	SYM
ftr-308	39	19	2160	2160	NUM
ftr-308	39	20	(	(	PUNCT
ftr-308	39	21	d.	d.	PROPN
ftr-308	39	22	mass	mass	PROPN
ftr-308	39	23	.	.	PROPN
ftr-308	39	24	1996	1996	NUM
ftr-308	39	25	)	)	PUNCT
ftr-308	39	26	(	(	PUNCT
ftr-308	39	27	"	"	PUNCT
ftr-308	39	28	in	in	ADP
ftr-308	39	29	light	light	NOUN
ftr-308	39	30	of	of	ADP
ftr-308	39	31	the	the	DET
ftr-308	39	32	principle	principle	NOUN
ftr-308	39	33	that	that	SCONJ
ftr-308	39	34	a	a	DET
ftr-308	39	35	challenge	challenge	NOUN
ftr-308	39	36	to	to	ADP
ftr-308	39	37	a	a	DET
ftr-308	39	38	tax	tax	NOUN
ftr-308	39	39	determination	determination	NOUN
ftr-308	39	40	results	result	NOUN
ftr-308	39	41	in	in	ADP
ftr-308	39	42	a	a	DET
ftr-308	39	43	trial	trial	NOUN
ftr-308	39	44	de	de	X
ftr-308	39	45	novo	novo	NOUN
ftr-308	39	46	rather	rather	ADV
ftr-308	39	47	than	than	ADP
ftr-308	39	48	a	a	DET
ftr-308	39	49	review	review	NOUN
ftr-308	39	50	by	by	ADP
ftr-308	39	51	this	this	DET
ftr-308	39	52	court	court	NOUN
ftr-308	39	53	of	of	ADP
ftr-308	39	54	an	an	DET
ftr-308	39	55	existing	exist	VERB
ftr-308	39	56	administrative	administrative	ADJ
ftr-308	39	57	record	record	NOUN
ftr-308	39	58	,	,	PUNCT
ftr-308	39	59	the	the	DET
ftr-308	39	60	defendants	defendant	NOUN
ftr-308	39	61	'	'	PART
ftr-308	39	62	discovery	discovery	NOUN
ftr-308	39	63	requests	request	NOUN
ftr-308	39	64	fail	fail	VERB
ftr-308	39	65	to	to	PART
ftr-308	39	66	satisfy	satisfy	VERB
ftr-308	39	67	the	the	DET
ftr-308	39	68	mandate	mandate	NOUN
ftr-308	39	69	of	of	ADP
ftr-308	39	70	fed	fed	PROPN
ftr-308	39	71	.	.	PUNCT
ftr-308	40	1	r.	r.	PROPN
ftr-308	40	2	civ	civ	PROPN
ftr-308	40	3	.	.	PUNCT
ftr-308	41	1	p.	p.	NOUN
ftr-308	41	2	26(b	26(b	NUM
ftr-308	41	3	)	)	PUNCT
ftr-308	41	4	that	that	SCONJ
ftr-308	41	5	information	information	NOUN
ftr-308	41	6	sought	seek	VERB
ftr-308	41	7	to	to	PART
ftr-308	41	8	be	be	AUX
ftr-308	41	9	discovered	discover	VERB
ftr-308	41	10	by	by	ADP
ftr-308	41	11	relevant	relevant	ADJ
ftr-308	41	12	or	or	CCONJ
ftr-308	41	13	'	'	PUNCT
ftr-308	41	14	reasonably	reasonably	ADV
ftr-308	41	15	calculated	calculate	VERB
ftr-308	41	16	to	to	PART
ftr-308	41	17	lead	lead	VERB
ftr-308	41	18	to	to	ADP
ftr-308	41	19	the	the	DET
ftr-308	41	20	discovery	discovery	NOUN
ftr-308	41	21	of	of	ADP
ftr-308	41	22	admissible	admissible	ADJ
ftr-308	41	23	evidence	evidence	NOUN
ftr-308	41	24	.	.	PUNCT
ftr-308	41	25	"	"	PUNCT
ftr-308	42	1	(	(	PUNCT
ftr-308	42	2	citations	citation	NOUN
ftr-308	42	3	omitted	omit	VERB
ftr-308	42	4	)	)	PUNCT
ftr-308	42	5	)	)	PUNCT
ftr-308	42	6	;	;	PUNCT
ftr-308	42	7	garity	garity	NOUN
ftr-308	42	8	v.	v.	PROPN
ftr-308	42	9	united	united	PROPN
ftr-308	42	10	states	states	PROPN
ftr-308	42	11	,	,	PUNCT
ftr-308	42	12	81	81	NUM
ftr-308	42	13	-	-	SYM
ftr-308	42	14	2	2	NUM
ftr-308	42	15	u.s	u.s	PROPN
ftr-308	42	16	.	.	PROPN
ftr-308	42	17	tax	tax	PROPN
ftr-308	42	18	cas	cas	PROPN
ftr-308	42	19	.	.	PUNCT
ftr-308	42	20	(	(	PUNCT
ftr-308	42	21	cch	cch	PROPN
ftr-308	42	22	)	)	PUNCT
ftr-308	42	23	1	1	NUM
ftr-308	42	24	9599	9599	NUM
ftr-308	42	25	at	at	ADP
ftr-308	42	26	88,005	88,005	NUM
ftr-308	42	27	-	-	SYM
ftr-308	42	28	06	06	NUM
ftr-308	42	29	,	,	PUNCT
ftr-308	42	30	46	46	NUM
ftr-308	42	31	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	42	32	(	(	PUNCT
ftr-308	42	33	p	p	NOUN
ftr-308	42	34	-	-	PUNCT
ftr-308	42	35	h	h	NOUN
ftr-308	42	36	)	)	PUNCT
ftr-308	42	37	80	80	NUM
ftr-308	42	38	-	-	SYM
ftr-308	42	39	5143	5143	NUM
ftr-308	42	40	,	,	PUNCT
ftr-308	42	41	80	80	NUM
ftr-308	42	42	-	-	SYM
ftr-308	42	43	5145	5145	NUM
ftr-308	42	44	(	(	PUNCT
ftr-308	42	45	e.d	e.d	PROPN
ftr-308	42	46	.	.	PROPN
ftr-308	42	47	mich	mich	PROPN
ftr-308	42	48	.	.	PROPN
ftr-308	42	49	1980	1980	NUM
ftr-308	42	50	)	)	PUNCT
ftr-308	42	51	(	(	PUNCT
ftr-308	42	52	"	"	PUNCT
ftr-308	42	53	the	the	DET
ftr-308	42	54	court	court	NOUN
ftr-308	42	55	holds	hold	VERB
ftr-308	42	56	that	that	SCONJ
ftr-308	42	57	the	the	DET
ftr-308	42	58	opinions	opinion	NOUN
ftr-308	42	59	,	,	PUNCT
ftr-308	42	60	impressions	impression	NOUN
ftr-308	42	61	,	,	PUNCT
ftr-308	42	62	conclusions	conclusion	NOUN
ftr-308	42	63	and	and	CCONJ
ftr-308	42	64	reasoning	reasoning	NOUN
ftr-308	42	65	of	of	ADP
ftr-308	42	66	irs	irs	PROPN
ftr-308	42	67	agents	agent	NOUN
ftr-308	42	68	are	be	AUX
ftr-308	42	69	irrelevant	irrelevant	ADJ
ftr-308	42	70	to	to	ADP
ftr-308	42	71	the	the	DET
ftr-308	42	72	validity	validity	NOUN
ftr-308	42	73	of	of	ADP
ftr-308	42	74	the	the	DET
ftr-308	42	75	assessment	assessment	NOUN
ftr-308	42	76	against	against	ADP
ftr-308	42	77	plaintiff	plaintiff	NOUN
ftr-308	42	78	.	.	PUNCT
ftr-308	43	1	"	"	PUNCT
ftr-308	43	2	)	)	PUNCT
ftr-308	43	3	;	;	PUNCT
ftr-308	43	4	vons	von	NOUN
ftr-308	43	5	companies	company	NOUN
ftr-308	43	6	,	,	PUNCT
ftr-308	43	7	inc	inc	PROPN
ftr-308	43	8	.	.	PROPN
ftr-308	43	9	v.	v.	PROPN
ftr-308	43	10	united	united	PROPN
ftr-308	43	11	states	states	PROPN
ftr-308	43	12	,	,	PUNCT
ftr-308	43	13	51	51	NUM
ftr-308	43	14	fed	fed	PROPN
ftr-308	43	15	.	.	PUNCT
ftr-308	44	1	cl	cl	NOUN
ftr-308	44	2	.	.	PROPN
ftr-308	45	1	1	1	NUM
ftr-308	45	2	,	,	PUNCT
ftr-308	45	3	5	5	NUM
ftr-308	45	4	-	-	SYM
ftr-308	45	5	6	6	NUM
ftr-308	45	6	(	(	PUNCT
ftr-308	45	7	fed	fed	PROPN
ftr-308	45	8	.	.	PUNCT
ftr-308	46	1	cl	cl	NOUN
ftr-308	46	2	.	.	PUNCT
ftr-308	47	1	2001	2001	NUM
ftr-308	47	2	)	)	PUNCT
ftr-308	48	1	(	(	PUNCT
ftr-308	48	2	"	"	PUNCT
ftr-308	48	3	we	we	PRON
ftr-308	48	4	begin	begin	VERB
ftr-308	48	5	with	with	ADP
ftr-308	48	6	the	the	DET
ftr-308	48	7	axiomatic	axiomatic	ADJ
ftr-308	48	8	principle	principle	NOUN
ftr-308	48	9	that	that	SCONJ
ftr-308	48	10	tax	tax	NOUN
ftr-308	48	11	refund	refund	NOUN
ftr-308	48	12	cases	case	NOUN
ftr-308	48	13	are	be	AUX
ftr-308	48	14	de	de	X
ftr-308	48	15	novo	novo	NOUN
ftr-308	48	16	proceedings	proceeding	NOUN
ftr-308	48	17	.	.	PUNCT
ftr-308	48	18	.	.	PUNCT
ftr-308	48	19	.	.	PUNCT
ftr-308	49	1	.	.	PUNCT
ftr-308	50	1	as	as	ADP
ftr-308	50	2	such	such	ADJ
ftr-308	50	3	,	,	PUNCT
ftr-308	50	4	this	this	DET
ftr-308	50	5	court	court	NOUN
ftr-308	50	6	's	's	PART
ftr-308	50	7	determination	determination	NOUN
ftr-308	50	8	of	of	ADP
ftr-308	50	9	plaintiffs	plaintiff	NOUN
ftr-308	50	10	tax	tax	NOUN
ftr-308	50	11	liability	liability	NOUN
ftr-308	50	12	must	must	AUX
ftr-308	50	13	be	be	AUX
ftr-308	50	14	based	base	VERB
ftr-308	50	15	upon	upon	SCONJ
ftr-308	50	16	the	the	DET
ftr-308	50	17	facts	fact	NOUN
ftr-308	50	18	and	and	CCONJ
ftr-308	50	19	merits	merit	NOUN
ftr-308	50	20	presented	present	VERB
ftr-308	50	21	to	to	ADP
ftr-308	50	22	the	the	DET
ftr-308	50	23	court	court	NOUN
ftr-308	50	24	and	and	CCONJ
ftr-308	50	25	does	do	AUX
ftr-308	50	26	not	not	PART
ftr-308	50	27	require	require	VERB
ftr-308	50	28	(	(	PUNCT
ftr-308	50	29	or	or	CCONJ
ftr-308	50	30	even	even	ADV
ftr-308	50	31	ordinarily	ordinarily	ADV
ftr-308	50	32	permit	permit	VERB
ftr-308	50	33	)	)	PUNCT
ftr-308	50	34	this	this	DET
ftr-308	50	35	court	court	NOUN
ftr-308	50	36	to	to	PART
ftr-308	50	37	review	review	VERB
ftr-308	50	38	findings	finding	NOUN
ftr-308	50	39	or	or	CCONJ
ftr-308	50	40	a	a	DET
ftr-308	50	41	record	record	NOUN
ftr-308	50	42	previously	previously	ADV
ftr-308	50	43	developed	develop	VERB
ftr-308	50	44	at	at	ADP
ftr-308	50	45	the	the	DET
ftr-308	50	46	administrative	administrative	ADJ
ftr-308	50	47	level	level	NOUN
ftr-308	50	48	.	.	PUNCT
ftr-308	50	49	"	"	PUNCT
ftr-308	51	1	(	(	PUNCT
ftr-308	51	2	citation	citation	NOUN
ftr-308	51	3	omitted	omit	VERB
ftr-308	51	4	)	)	PUNCT
ftr-308	51	5	)	)	PUNCT
ftr-308	51	6	;	;	PUNCT
ftr-308	51	7	int'l	int'l	PROPN
ftr-308	51	8	paper	paper	PROPN
ftr-308	51	9	co.	co.	PROPN
ftr-308	51	10	v.	v.	PROPN
ftr-308	51	11	united	united	PROPN
ftr-308	51	12	states	states	PROPN
ftr-308	51	13	,	,	PUNCT
ftr-308	51	14	36	36	NUM
ftr-308	51	15	fed	feed	VERB
ftr-308	51	16	.	.	PUNCT
ftr-308	52	1	cl	cl	NOUN
ftr-308	52	2	.	.	PUNCT
ftr-308	53	1	313	313	NUM
ftr-308	53	2	,	,	PUNCT
ftr-308	53	3	320	320	NUM
ftr-308	53	4	116	116	NUM
ftr-308	53	5	[	[	X
ftr-308	53	6	vol	vol	NOUN
ftr-308	53	7	.	.	PUNCT
ftr-308	54	1	14:4	14:4	NUM
ftr-308	54	2	the	the	DET
ftr-308	54	3	de	de	X
ftr-308	54	4	novo	novo	NOUN
ftr-308	54	5	doctrine	doctrine	NOUN
ftr-308	54	6	(	(	PUNCT
ftr-308	54	7	"	"	PUNCT
ftr-308	54	8	service	service	NOUN
ftr-308	54	9	"	"	PUNCT
ftr-308	54	10	)	)	PUNCT
ftr-308	54	11	or	or	CCONJ
ftr-308	54	12	department	department	NOUN
ftr-308	54	13	of	of	ADP
ftr-308	54	14	justice	justice	NOUN
ftr-308	54	15	who	who	PRON
ftr-308	54	16	defend	defend	VERB
ftr-308	54	17	or	or	CCONJ
ftr-308	54	18	bring	bring	VERB
ftr-308	54	19	tax	tax	NOUN
ftr-308	54	20	cases	case	NOUN
ftr-308	54	21	on	on	ADP
ftr-308	54	22	the	the	DET
ftr-308	54	23	government	government	NOUN
ftr-308	54	24	's	's	PART
ftr-308	54	25	behalf	behalf	NOUN
ftr-308	54	26	have	have	AUX
ftr-308	54	27	likely	likely	ADV
ftr-308	54	28	asserted	assert	VERB
ftr-308	54	29	some	some	DET
ftr-308	54	30	version	version	NOUN
ftr-308	54	31	of	of	ADP
ftr-308	54	32	the	the	DET
ftr-308	54	33	"	"	PUNCT
ftr-308	54	34	de	de	X
ftr-308	54	35	novo	novo	NOUN
ftr-308	54	36	doctrine	doctrine	NOUN
ftr-308	54	37	.	.	PUNCT
ftr-308	54	38	"	"	PUNCT
ftr-308	55	1	indeed	indeed	ADV
ftr-308	55	2	,	,	PUNCT
ftr-308	55	3	the	the	DET
ftr-308	55	4	service	service	NOUN
ftr-308	55	5	and	and	CCONJ
ftr-308	55	6	department	department	NOUN
ftr-308	55	7	of	of	ADP
ftr-308	55	8	justice	justice	PROPN
ftr-308	55	9	commonly	commonly	ADV
ftr-308	55	10	raise	raise	VERB
ftr-308	55	11	the	the	DET
ftr-308	55	12	de	de	X
ftr-308	55	13	novo	novo	NOUN
ftr-308	55	14	doctrine	doctrine	NOUN
ftr-308	55	15	in	in	ADP
ftr-308	55	16	an	an	DET
ftr-308	55	17	attempt	attempt	NOUN
ftr-308	55	18	to	to	PART
ftr-308	55	19	defeat	defeat	VERB
ftr-308	55	20	taxpayers	taxpayer	NOUN
ftr-308	55	21	'	'	PART
ftr-308	55	22	requests	request	NOUN
ftr-308	55	23	to	to	PART
ftr-308	55	24	discover	discover	VERB
ftr-308	55	25	or	or	CCONJ
ftr-308	55	26	introduce	introduce	VERB
ftr-308	55	27	into	into	ADP
ftr-308	55	28	evidence	evidence	NOUN
ftr-308	55	29	information	information	NOUN
ftr-308	55	30	about	about	ADP
ftr-308	55	31	the	the	DET
ftr-308	55	32	service	service	NOUN
ftr-308	55	33	's	's	PART
ftr-308	55	34	audit	audit	NOUN
ftr-308	55	35	or	or	CCONJ
ftr-308	55	36	facts	fact	NOUN
ftr-308	55	37	and	and	CCONJ
ftr-308	55	38	information	information	NOUN
ftr-308	55	39	gathered	gather	VERB
ftr-308	55	40	by	by	ADP
ftr-308	55	41	the	the	DET
ftr-308	55	42	service	service	NOUN
ftr-308	55	43	and	and	CCONJ
ftr-308	55	44	contained	contain	VERB
ftr-308	55	45	in	in	ADP
ftr-308	55	46	its	its	PRON
ftr-308	55	47	audit	audit	NOUN
ftr-308	55	48	file.2	file.2	PROPN
ftr-308	55	49	the	the	DET
ftr-308	55	50	asserted	assert	VERB
ftr-308	55	51	ground	ground	NOUN
ftr-308	55	52	for	for	ADP
ftr-308	55	53	withholding	withhold	VERB
ftr-308	55	54	such	such	ADJ
ftr-308	55	55	information	information	NOUN
ftr-308	55	56	from	from	ADP
ftr-308	55	57	taxpayers	taxpayer	NOUN
ftr-308	55	58	is	be	AUX
ftr-308	55	59	that	that	SCONJ
ftr-308	55	60	none	none	NOUN
ftr-308	55	61	of	of	ADP
ftr-308	55	62	it	it	PRON
ftr-308	55	63	is	be	AUX
ftr-308	55	64	relevant	relevant	ADJ
ftr-308	55	65	to	to	ADP
ftr-308	55	66	the	the	DET
ftr-308	55	67	court	court	NOUN
ftr-308	55	68	's	's	PART
ftr-308	55	69	inquiry	inquiry	NOUN
ftr-308	55	70	,	,	PUNCT
ftr-308	55	71	which	which	PRON
ftr-308	55	72	is	be	AUX
ftr-308	55	73	to	to	PART
ftr-308	55	74	determine	determine	VERB
ftr-308	55	75	the	the	DET
ftr-308	55	76	merits	merit	NOUN
ftr-308	55	77	of	of	ADP
ftr-308	55	78	taxpayers	taxpayer	NOUN
ftr-308	55	79	'	'	PART
ftr-308	55	80	liabilities	liability	NOUN
ftr-308	55	81	.	.	PUNCT
ftr-308	56	1	if	if	SCONJ
ftr-308	56	2	successful	successful	ADJ
ftr-308	56	3	,	,	PUNCT
ftr-308	56	4	in	in	ADP
ftr-308	56	5	this	this	DET
ftr-308	56	6	context	context	NOUN
ftr-308	56	7	the	the	DET
ftr-308	56	8	de	de	X
ftr-308	56	9	novo	novo	NOUN
ftr-308	56	10	doctrine	doctrine	NOUN
ftr-308	56	11	is	be	AUX
ftr-308	56	12	a	a	DET
ftr-308	56	13	powerful	powerful	ADJ
ftr-308	56	14	and	and	CCONJ
ftr-308	56	15	broad	broad	ADJ
ftr-308	56	16	tool	tool	NOUN
ftr-308	56	17	.	.	PUNCT
ftr-308	57	1	it	it	PRON
ftr-308	57	2	is	be	AUX
ftr-308	57	3	powerful	powerful	ADJ
ftr-308	57	4	because	because	SCONJ
ftr-308	57	5	,	,	PUNCT
ftr-308	57	6	if	if	SCONJ
ftr-308	57	7	it	it	PRON
ftr-308	57	8	applies	apply	VERB
ftr-308	57	9	,	,	PUNCT
ftr-308	57	10	the	the	DET
ftr-308	57	11	de	de	X
ftr-308	57	12	novo	novo	NOUN
ftr-308	57	13	doctrine	doctrine	NOUN
ftr-308	57	14	thwarts	thwart	VERB
ftr-308	57	15	taxpayers	taxpayer	NOUN
ftr-308	57	16	'	'	PART
ftr-308	57	17	discovery	discovery	NOUN
ftr-308	57	18	requests	request	NOUN
ftr-308	57	19	on	on	ADP
ftr-308	57	20	relevancy	relevancy	NOUN
ftr-308	57	21	grounds	ground	NOUN
ftr-308	57	22	,	,	PUNCT
ftr-308	57	23	and	and	CCONJ
ftr-308	57	24	allows	allow	VERB
ftr-308	57	25	the	the	DET
ftr-308	57	26	government	government	NOUN
ftr-308	57	27	to	to	PART
ftr-308	57	28	withhold	withhold	VERB
ftr-308	57	29	from	from	ADP
ftr-308	57	30	its	its	PRON
ftr-308	57	31	adversaries	adversary	NOUN
ftr-308	57	32	in	in	ADP
ftr-308	57	33	tax	tax	NOUN
ftr-308	57	34	litigation	litigation	NOUN
ftr-308	57	35	information	information	NOUN
ftr-308	57	36	to	to	PART
ftr-308	57	37	which	which	PRON
ftr-308	57	38	the	the	DET
ftr-308	57	39	government	government	NOUN
ftr-308	57	40	has	have	VERB
ftr-308	57	41	access	access	NOUN
ftr-308	57	42	.	.	PUNCT
ftr-308	58	1	the	the	DET
ftr-308	58	2	de	de	PROPN
ftr-308	58	3	novo	novo	PROPN
ftr-308	58	4	doctrine	doctrine	NOUN
ftr-308	58	5	is	be	AUX
ftr-308	58	6	broad	broad	ADJ
ftr-308	58	7	because	because	SCONJ
ftr-308	58	8	,	,	PUNCT
ftr-308	58	9	unlike	unlike	ADP
ftr-308	58	10	the	the	DET
ftr-308	58	11	attorney	attorney	NOUN
ftr-308	58	12	-	-	PUNCT
ftr-308	58	13	client	client	NOUN
ftr-308	58	14	privilege	privilege	NOUN
ftr-308	58	15	and	and	CCONJ
ftr-308	58	16	work	work	NOUN
ftr-308	58	17	product	product	NOUN
ftr-308	58	18	doctrines	doctrine	NOUN
ftr-308	58	19	,	,	PUNCT
ftr-308	58	20	courts	court	NOUN
ftr-308	58	21	often	often	ADV
ftr-308	58	22	apply	apply	VERB
ftr-308	58	23	the	the	DET
ftr-308	58	24	de	de	X
ftr-308	58	25	novo	novo	NOUN
ftr-308	58	26	doctrine	doctrine	NOUN
ftr-308	58	27	to	to	PART
ftr-308	58	28	shield	shield	VERB
ftr-308	58	29	from	from	ADP
ftr-308	58	30	discovery	discovery	NOUN
ftr-308	58	31	purely	purely	ADV
ftr-308	58	32	factual	factual	ADJ
ftr-308	58	33	information	information	NOUN
ftr-308	58	34	,	,	PUNCT
ftr-308	58	35	as	as	ADV
ftr-308	58	36	well	well	ADV
ftr-308	58	37	as	as	ADP
ftr-308	58	38	information	information	NOUN
ftr-308	58	39	that	that	PRON
ftr-308	58	40	should	should	AUX
ftr-308	58	41	not	not	PART
ftr-308	58	42	typically	typically	ADV
ftr-308	58	43	be	be	AUX
ftr-308	58	44	discoverable	discoverable	ADJ
ftr-308	58	45	,	,	PUNCT
ftr-308	58	46	such	such	ADJ
ftr-308	58	47	as	as	ADP
ftr-308	58	48	analysis	analysis	NOUN
ftr-308	58	49	,	,	PUNCT
ftr-308	58	50	reasoning	reasoning	NOUN
ftr-308	58	51	,	,	PUNCT
ftr-308	58	52	or	or	CCONJ
ftr-308	58	53	the	the	DET
ftr-308	58	54	service	service	NOUN
ftr-308	58	55	's	's	PART
ftr-308	58	56	motives	motive	NOUN
ftr-308	58	57	for	for	ADP
ftr-308	58	58	initiating	initiate	VERB
ftr-308	58	59	an	an	DET
ftr-308	58	60	examination.3	examination.3	NOUN
ftr-308	58	61	moreover	moreover	ADV
ftr-308	58	62	,	,	PUNCT
ftr-308	58	63	because	because	SCONJ
ftr-308	58	64	relevant	relevant	ADJ
ftr-308	58	65	evidence	evidence	NOUN
ftr-308	58	66	under	under	ADP
ftr-308	58	67	the	the	DET
ftr-308	58	68	discovery	discovery	NOUN
ftr-308	58	69	and	and	CCONJ
ftr-308	58	70	(	(	PUNCT
ftr-308	58	71	fed	fed	PROPN
ftr-308	58	72	.	.	PUNCT
ftr-308	59	1	cl	cl	NOUN
ftr-308	59	2	.	.	PUNCT
ftr-308	60	1	1996	1996	NUM
ftr-308	60	2	)	)	PUNCT
ftr-308	61	1	(	(	PUNCT
ftr-308	61	2	"	"	PUNCT
ftr-308	61	3	[	[	X
ftr-308	61	4	t]he	t]he	ADV
ftr-308	61	5	factual	factual	ADJ
ftr-308	61	6	findings	finding	NOUN
ftr-308	61	7	,	,	PUNCT
ftr-308	61	8	if	if	SCONJ
ftr-308	61	9	any	any	PRON
ftr-308	61	10	,	,	PUNCT
ftr-308	61	11	underlying	underlie	VERB
ftr-308	61	12	the	the	DET
ftr-308	61	13	commissioner	commissioner	NOUN
ftr-308	61	14	's	's	PART
ftr-308	61	15	determination	determination	NOUN
ftr-308	61	16	of	of	ADP
ftr-308	61	17	tax	tax	NOUN
ftr-308	61	18	liability	liability	NOUN
ftr-308	61	19	are	be	AUX
ftr-308	61	20	irrelevant	irrelevant	ADJ
ftr-308	61	21	and	and	CCONJ
ftr-308	61	22	entitled	entitle	VERB
ftr-308	61	23	to	to	ADP
ftr-308	61	24	no	no	DET
ftr-308	61	25	evidentiary	evidentiary	ADJ
ftr-308	61	26	weight	weight	NOUN
ftr-308	61	27	.	.	PUNCT
ftr-308	62	1	this	this	DET
ftr-308	62	2	position	position	NOUN
ftr-308	62	3	is	be	AUX
ftr-308	62	4	,	,	PUNCT
ftr-308	62	5	of	of	ADP
ftr-308	62	6	course	course	NOUN
ftr-308	62	7	,	,	PUNCT
ftr-308	62	8	fully	fully	ADV
ftr-308	62	9	consistent	consistent	ADJ
ftr-308	62	10	with	with	ADP
ftr-308	62	11	the	the	DET
ftr-308	62	12	de	de	X
ftr-308	62	13	novo	novo	NOUN
ftr-308	62	14	nature	nature	NOUN
ftr-308	62	15	of	of	ADP
ftr-308	62	16	tax	tax	NOUN
ftr-308	62	17	refund	refund	NOUN
ftr-308	62	18	proceedings	proceeding	NOUN
ftr-308	62	19	in	in	ADP
ftr-308	62	20	the	the	DET
ftr-308	62	21	court	court	NOUN
ftr-308	62	22	of	of	ADP
ftr-308	62	23	federal	federal	ADJ
ftr-308	62	24	claims	claim	NOUN
ftr-308	62	25	(	(	PUNCT
ftr-308	62	26	as	as	ADV
ftr-308	62	27	well	well	ADV
ftr-308	62	28	as	as	ADP
ftr-308	62	29	in	in	ADP
ftr-308	62	30	the	the	DET
ftr-308	62	31	district	district	NOUN
ftr-308	62	32	courts	court	NOUN
ftr-308	62	33	)	)	PUNCT
ftr-308	62	34	.	.	PUNCT
ftr-308	62	35	.	.	PUNCT
ftr-308	62	36	.	.	PUNCT
ftr-308	63	1	"	"	PUNCT
ftr-308	63	2	)	)	PUNCT
ftr-308	63	3	;	;	PUNCT
ftr-308	63	4	flamingo	flamingo	PROPN
ftr-308	63	5	fishing	fishing	PROPN
ftr-308	63	6	corp	corp	PROPN
ftr-308	63	7	.	.	PROPN
ftr-308	64	1	v.	v.	PROPN
ftr-308	64	2	united	united	PROPN
ftr-308	64	3	states	states	PROPN
ftr-308	64	4	,	,	PUNCT
ftr-308	64	5	31	31	NUM
ftr-308	64	6	fed	feed	VERB
ftr-308	64	7	.	.	PUNCT
ftr-308	65	1	cl	cl	NOUN
ftr-308	65	2	.	.	PUNCT
ftr-308	66	1	655	655	NUM
ftr-308	66	2	,	,	PUNCT
ftr-308	66	3	658	658	NUM
ftr-308	66	4	(	(	PUNCT
ftr-308	66	5	fed	fed	PROPN
ftr-308	66	6	.	.	PUNCT
ftr-308	67	1	cl	cl	NOUN
ftr-308	67	2	.	.	PROPN
ftr-308	67	3	1994	1994	NUM
ftr-308	67	4	)	)	PUNCT
ftr-308	67	5	(	(	PUNCT
ftr-308	67	6	'	'	PUNCT
ftr-308	67	7	the	the	DET
ftr-308	67	8	opinions	opinion	NOUN
ftr-308	67	9	,	,	PUNCT
ftr-308	67	10	conclusions	conclusion	NOUN
ftr-308	67	11	and	and	CCONJ
ftr-308	67	12	reasoning	reasoning	NOUN
ftr-308	67	13	of	of	ADP
ftr-308	67	14	government	government	NOUN
ftr-308	67	15	officials	official	NOUN
ftr-308	67	16	are	be	AUX
ftr-308	67	17	not	not	PART
ftr-308	67	18	subject	subject	ADJ
ftr-308	67	19	to	to	ADP
ftr-308	67	20	discovery	discovery	NOUN
ftr-308	67	21	.	.	PUNCT
ftr-308	67	22	'	'	PUNCT
ftr-308	67	23	...	...	PUNCT
ftr-308	68	1	'	'	PUNCT
ftr-308	68	2	the	the	DET
ftr-308	68	3	opinions	opinion	NOUN
ftr-308	68	4	,	,	PUNCT
ftr-308	68	5	impressions	impression	NOUN
ftr-308	68	6	,	,	PUNCT
ftr-308	68	7	conclusions	conclusion	NOUN
ftr-308	68	8	,	,	PUNCT
ftr-308	68	9	and	and	CCONJ
ftr-308	68	10	reasoning	reasoning	NOUN
ftr-308	68	11	of	of	ADP
ftr-308	68	12	irs	irs	PROPN
ftr-308	68	13	agents	agent	NOUN
ftr-308	68	14	are	be	AUX
ftr-308	68	15	irrelevant	irrelevant	ADJ
ftr-308	68	16	.	.	PUNCT
ftr-308	68	17	.	.	PUNCT
ftr-308	68	18	.	.	PUNCT
ftr-308	68	19	.	.	PUNCT
ftr-308	69	1	"	"	PUNCT
ftr-308	69	2	'	'	PUNCT
ftr-308	69	3	(	(	PUNCT
ftr-308	69	4	quotations	quotation	NOUN
ftr-308	69	5	omitted	omit	VERB
ftr-308	69	6	)	)	PUNCT
ftr-308	69	7	)	)	PUNCT
ftr-308	69	8	.	.	PUNCT
ftr-308	70	1	2	2	X
ftr-308	70	2	.	.	X
ftr-308	70	3	see	see	VERB
ftr-308	70	4	,	,	PUNCT
ftr-308	70	5	e.g.	e.g.	ADV
ftr-308	70	6	,	,	PUNCT
ftr-308	70	7	defendant	defendant	NOUN
ftr-308	70	8	united	united	PROPN
ftr-308	70	9	states	states	PROPN
ftr-308	70	10	of	of	ADP
ftr-308	70	11	america	america	PROPN
ftr-308	70	12	's	's	PART
ftr-308	70	13	motion	motion	NOUN
ftr-308	70	14	in	in	ADP
ftr-308	70	15	limine	limine	NOUN
ftr-308	70	16	to	to	PART
ftr-308	70	17	exclude	exclude	VERB
ftr-308	70	18	certain	certain	ADJ
ftr-308	70	19	witness	witness	NOUN
ftr-308	70	20	testimony	testimony	NOUN
ftr-308	70	21	,	,	PUNCT
ftr-308	70	22	certain	certain	ADJ
ftr-308	70	23	exhibits	exhibit	NOUN
ftr-308	70	24	and	and	CCONJ
ftr-308	70	25	all	all	DET
ftr-308	70	26	deposition	deposition	NOUN
ftr-308	70	27	testimony	testimony	NOUN
ftr-308	70	28	designations	designation	NOUN
ftr-308	70	29	as	as	ADP
ftr-308	70	30	evidence	evidence	NOUN
ftr-308	70	31	at	at	ADP
ftr-308	70	32	3	3	NUM
ftr-308	70	33	,	,	PUNCT
ftr-308	70	34	lpciminelli	lpciminelli	NOUN
ftr-308	70	35	interests	interest	NOUN
ftr-308	70	36	,	,	PUNCT
ftr-308	70	37	inc	inc	PROPN
ftr-308	70	38	.	.	PROPN
ftr-308	71	1	v.	v.	PROPN
ftr-308	71	2	united	united	PROPN
ftr-308	71	3	states	states	PROPN
ftr-308	71	4	,	,	PUNCT
ftr-308	71	5	2012	2012	NUM
ftr-308	71	6	-	-	SYM
ftr-308	71	7	2	2	NUM
ftr-308	71	8	u.s	u.s	PROPN
ftr-308	71	9	.	.	PROPN
ftr-308	71	10	tax	tax	PROPN
ftr-308	71	11	cas	cas	PROPN
ftr-308	71	12	.	.	PUNCT
ftr-308	72	1	(	(	PUNCT
ftr-308	72	2	cch	cch	PROPN
ftr-308	72	3	)	)	PUNCT
ftr-308	72	4	1	1	NUM
ftr-308	72	5	50,671	50,671	NUM
ftr-308	72	6	,	,	PUNCT
ftr-308	72	7	110	110	NUM
ftr-308	72	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	72	9	(	(	PUNCT
ftr-308	72	10	ria	ria	PROPN
ftr-308	72	11	)	)	PUNCT
ftr-308	72	12	2012	2012	NUM
ftr-308	72	13	-	-	SYM
ftr-308	72	14	6631	6631	NUM
ftr-308	72	15	(	(	PUNCT
ftr-308	72	16	w.d.n.y	w.d.n.y	PROPN
ftr-308	72	17	.	.	NOUN
ftr-308	72	18	2012	2012	NUM
ftr-308	72	19	)	)	PUNCT
ftr-308	72	20	(	(	PUNCT
ftr-308	72	21	no	no	INTJ
ftr-308	72	22	.	.	NOUN
ftr-308	72	23	09	09	NUM
ftr-308	72	24	-	-	PUNCT
ftr-308	72	25	cv-274	cv-274	NOUN
ftr-308	72	26	)	)	PUNCT
ftr-308	73	1	[	[	X
ftr-308	73	2	hereinafter	hereinafter	NOUN
ftr-308	73	3	motion	motion	NOUN
ftr-308	73	4	in	in	ADP
ftr-308	73	5	limine	limine	NOUN
ftr-308	73	6	]	]	PUNCT
ftr-308	73	7	(	(	PUNCT
ftr-308	73	8	"	"	PUNCT
ftr-308	73	9	'	'	PUNCT
ftr-308	73	10	the	the	DET
ftr-308	73	11	factual	factual	ADJ
ftr-308	73	12	and	and	CCONJ
ftr-308	73	13	legal	legal	ADJ
ftr-308	73	14	analysis	analysis	NOUN
ftr-308	73	15	employed	employ	VERB
ftr-308	73	16	by	by	ADP
ftr-308	73	17	the	the	DET
ftr-308	73	18	commissioner	commissioner	NOUN
ftr-308	73	19	[	[	X
ftr-308	73	20	in	in	ADP
ftr-308	73	21	the	the	DET
ftr-308	73	22	examination	examination	NOUN
ftr-308	73	23	of	of	ADP
ftr-308	73	24	a	a	DET
ftr-308	73	25	taxpayer	taxpayer	NOUN
ftr-308	73	26	's	's	PART
ftr-308	73	27	return	return	NOUN
ftr-308	73	28	and	and	CCONJ
ftr-308	73	29	the	the	DET
ftr-308	73	30	assessment	assessment	NOUN
ftr-308	73	31	of	of	ADP
ftr-308	73	32	tax	tax	NOUN
ftr-308	73	33	]	]	PUNCT
ftr-308	73	34	is	be	AUX
ftr-308	73	35	of	of	ADP
ftr-308	73	36	no	no	DET
ftr-308	73	37	consequence	consequence	NOUN
ftr-308	73	38	to	to	ADP
ftr-308	73	39	the	the	DET
ftr-308	73	40	district	district	NOUN
ftr-308	73	41	court	court	NOUN
ftr-308	73	42	.	.	PUNCT
ftr-308	73	43	'	'	PUNCT
ftr-308	74	1	as	as	ADP
ftr-308	74	2	a	a	DET
ftr-308	74	3	result	result	NOUN
ftr-308	74	4	,	,	PUNCT
ftr-308	74	5	any	any	DET
ftr-308	74	6	witness	witness	NOUN
ftr-308	74	7	testimony	testimony	NOUN
ftr-308	74	8	or	or	CCONJ
ftr-308	74	9	documentary	documentary	NOUN
ftr-308	74	10	evidence	evidence	NOUN
ftr-308	74	11	which	which	PRON
ftr-308	74	12	the	the	DET
ftr-308	74	13	plaintiff	plaintiff	NOUN
ftr-308	74	14	seeks	seek	VERB
ftr-308	74	15	to	to	PART
ftr-308	74	16	introduce	introduce	VERB
ftr-308	74	17	concerning	concern	VERB
ftr-308	74	18	the	the	DET
ftr-308	74	19	actions	action	NOUN
ftr-308	74	20	of	of	ADP
ftr-308	74	21	the	the	DET
ftr-308	74	22	irs	irs	PROPN
ftr-308	74	23	during	during	ADP
ftr-308	74	24	the	the	DET
ftr-308	74	25	examination	examination	NOUN
ftr-308	74	26	of	of	ADP
ftr-308	74	27	its	its	PRON
ftr-308	74	28	tax	tax	NOUN
ftr-308	74	29	return	return	NOUN
ftr-308	74	30	and	and	CCONJ
ftr-308	74	31	the	the	DET
ftr-308	74	32	assessment	assessment	NOUN
ftr-308	74	33	of	of	ADP
ftr-308	74	34	tax	tax	NOUN
ftr-308	74	35	are	be	AUX
ftr-308	74	36	not	not	PART
ftr-308	74	37	relevant	relevant	ADJ
ftr-308	74	38	to	to	ADP
ftr-308	74	39	the	the	DET
ftr-308	74	40	fact	fact	NOUN
ftr-308	74	41	finder	finder	NOUN
ftr-308	74	42	.	.	PUNCT
ftr-308	74	43	"	"	PUNCT
ftr-308	75	1	(	(	PUNCT
ftr-308	75	2	citation	citation	NOUN
ftr-308	75	3	omitted	omit	VERB
ftr-308	75	4	)	)	PUNCT
ftr-308	75	5	)	)	PUNCT
ftr-308	75	6	;	;	PUNCT
ftr-308	75	7	response	response	NOUN
ftr-308	75	8	of	of	ADP
ftr-308	75	9	the	the	DET
ftr-308	75	10	united	united	PROPN
ftr-308	75	11	states	states	PROPN
ftr-308	75	12	to	to	PART
ftr-308	75	13	panasonic	panasonic	PROPN
ftr-308	75	14	's	's	PART
ftr-308	75	15	motion	motion	NOUN
ftr-308	75	16	to	to	PART
ftr-308	75	17	compel	compel	VERB
ftr-308	75	18	(	(	PUNCT
ftr-308	75	19	§	§	PROPN
ftr-308	75	20	6103	6103	NUM
ftr-308	75	21	)	)	PUNCT
ftr-308	75	22	at	at	ADP
ftr-308	75	23	4	4	NUM
ftr-308	75	24	-	-	SYM
ftr-308	75	25	5	5	NUM
ftr-308	75	26	,	,	PUNCT
ftr-308	75	27	panasonic	panasonic	PROPN
ftr-308	75	28	commc'n	commc'n	PROPN
ftr-308	75	29	corp	corp	PROPN
ftr-308	75	30	.	.	PROPN
ftr-308	75	31	v.	v.	PROPN
ftr-308	75	32	united	united	PROPN
ftr-308	75	33	states	states	PROPN
ftr-308	75	34	,	,	PUNCT
ftr-308	75	35	99	99	NUM
ftr-308	75	36	fed	feed	VERB
ftr-308	75	37	.	.	PUNCT
ftr-308	76	1	cl	cl	NOUN
ftr-308	76	2	.	.	PUNCT
ftr-308	77	1	422	422	NUM
ftr-308	77	2	(	(	PUNCT
ftr-308	77	3	fed	fed	PROPN
ftr-308	77	4	.	.	PUNCT
ftr-308	77	5	cl	cl	NOUN
ftr-308	77	6	.	.	PUNCT
ftr-308	78	1	2011	2011	NUM
ftr-308	78	2	)	)	PUNCT
ftr-308	79	1	(	(	PUNCT
ftr-308	79	2	no	no	INTJ
ftr-308	79	3	.	.	NOUN
ftr-308	79	4	09	09	NUM
ftr-308	79	5	-	-	SYM
ftr-308	79	6	793	793	NUM
ftr-308	79	7	t	t	NOUN
ftr-308	79	8	)	)	PUNCT
ftr-308	79	9	.	.	PUNCT
ftr-308	80	1	3	3	X
ftr-308	80	2	.	.	X
ftr-308	80	3	see	see	VERB
ftr-308	80	4	,	,	PUNCT
ftr-308	80	5	e.g.	e.g.	ADV
ftr-308	80	6	,	,	PUNCT
ftr-308	80	7	r.e	r.e	PROPN
ftr-308	80	8	.	.	PROPN
ftr-308	80	9	dietz	dietz	PROPN
ftr-308	80	10	corp	corp	PROPN
ftr-308	80	11	.	.	PROPN
ftr-308	80	12	,	,	PUNCT
ftr-308	80	13	939	939	NUM
ftr-308	80	14	f.2d	f.2d	NOUN
ftr-308	80	15	at	at	ADP
ftr-308	80	16	4	4	NUM
ftr-308	80	17	(	(	PUNCT
ftr-308	80	18	"	"	PUNCT
ftr-308	80	19	the	the	DET
ftr-308	80	20	factual	factual	ADJ
ftr-308	80	21	and	and	CCONJ
ftr-308	80	22	legal	legal	ADJ
ftr-308	80	23	analysis	analysis	NOUN
ftr-308	80	24	employed	employ	VERB
ftr-308	80	25	by	by	ADP
ftr-308	80	26	the	the	DET
ftr-308	80	27	commissioner	commissioner	NOUN
ftr-308	80	28	is	be	AUX
ftr-308	80	29	of	of	ADP
ftr-308	80	30	no	no	DET
ftr-308	80	31	consequence	consequence	NOUN
ftr-308	80	32	to	to	ADP
ftr-308	80	33	the	the	DET
ftr-308	80	34	district	district	NOUN
ftr-308	80	35	court	court	NOUN
ftr-308	80	36	.	.	PUNCT
ftr-308	80	37	"	"	PUNCT
ftr-308	81	1	(	(	PUNCT
ftr-308	81	2	citing	cite	VERB
ftr-308	81	3	nat'l	nat'l	PRON
ftr-308	81	4	right	right	ADJ
ftr-308	81	5	to	to	PART
ftr-308	81	6	work	work	VERB
ftr-308	81	7	legal	legal	ADJ
ftr-308	81	8	def	def	NOUN
ftr-308	81	9	.	.	PROPN
ftr-308	81	10	&	&	CCONJ
ftr-308	81	11	educ	educ	PROPN
ftr-308	81	12	.	.	PUNCT
ftr-308	82	1	found	find	VERB
ftr-308	82	2	.	.	PUNCT
ftr-308	83	1	v.	v.	PROPN
ftr-308	83	2	united	united	PROPN
ftr-308	83	3	states	states	PROPN
ftr-308	83	4	,	,	PUNCT
ftr-308	83	5	487	487	NUM
ftr-308	83	6	f.supp	f.supp	ADJ
ftr-308	83	7	.	.	PROPN
ftr-308	83	8	801	801	NUM
ftr-308	83	9	,	,	PUNCT
ftr-308	83	10	805	805	NUM
ftr-308	83	11	(	(	PUNCT
ftr-308	83	12	e.d.n.c	e.d.n.c	PROPN
ftr-308	83	13	.	.	PROPN
ftr-308	83	14	1979	1979	NUM
ftr-308	83	15	)	)	PUNCT
ftr-308	83	16	)	)	PUNCT
ftr-308	83	17	)	)	PUNCT
ftr-308	83	18	;	;	PUNCT
ftr-308	84	1	isi	isi	PROPN
ftr-308	84	2	corp	corp	PROPN
ftr-308	84	3	.	.	PROPN
ftr-308	84	4	v.	v.	PROPN
ftr-308	84	5	united	united	PROPN
ftr-308	84	6	states	states	PROPN
ftr-308	84	7	,	,	PUNCT
ftr-308	84	8	503	503	NUM
ftr-308	84	9	f.2d	f.2d	ADP
ftr-308	84	10	558	558	NUM
ftr-308	84	11	,	,	PUNCT
ftr-308	84	12	558	558	NUM
ftr-308	84	13	n.3	n.3	NOUN
ftr-308	84	14	(	(	PUNCT
ftr-308	84	15	9th	9th	ADJ
ftr-308	84	16	cir	cir	NOUN
ftr-308	84	17	.	.	PROPN
ftr-308	84	18	1974	1974	NUM
ftr-308	84	19	)	)	PUNCT
ftr-308	84	20	(	(	PUNCT
ftr-308	84	21	noting	note	VERB
ftr-308	84	22	the	the	DET
ftr-308	84	23	district	district	NOUN
ftr-308	84	24	court	court	NOUN
ftr-308	84	25	refused	refuse	VERB
ftr-308	84	26	to	to	PART
ftr-308	84	27	require	require	VERB
ftr-308	84	28	service	service	NOUN
ftr-308	84	29	's	's	PART
ftr-308	84	30	agent	agent	NOUN
ftr-308	84	31	to	to	PART
ftr-308	84	32	answer	answer	VERB
ftr-308	84	33	purely	purely	ADV
ftr-308	84	34	factual	factual	ADJ
ftr-308	84	35	questions	question	NOUN
ftr-308	84	36	in	in	ADP
ftr-308	84	37	deposition	deposition	NOUN
ftr-308	84	38	,	,	PUNCT
ftr-308	84	39	such	such	ADJ
ftr-308	84	40	as	as	ADP
ftr-308	84	41	"	"	PUNCT
ftr-308	84	42	[	[	X
ftr-308	84	43	d]id	d]id	AUX
ftr-308	84	44	you	you	PRON
ftr-308	84	45	make	make	VERB
ftr-308	84	46	any	any	DET
ftr-308	84	47	independent	independent	ADJ
ftr-308	84	48	2013	2013	NUM
ftr-308	84	49	]	]	SYM
ftr-308	84	50	117	117	NUM
ftr-308	84	51	florida	florida	PROPN
ftr-308	84	52	tax	tax	NOUN
ftr-308	84	53	review	review	NOUN
ftr-308	84	54	evidentiary	evidentiary	NOUN
ftr-308	84	55	rules	rule	NOUN
ftr-308	84	56	is	be	AUX
ftr-308	84	57	defined	define	VERB
ftr-308	84	58	broadly	broadly	ADV
ftr-308	84	59	,	,	PUNCT
ftr-308	84	60	any	any	DET
ftr-308	84	61	weapon	weapon	NOUN
ftr-308	84	62	that	that	PRON
ftr-308	84	63	exempts	exempt	VERB
ftr-308	84	64	material	material	NOUN
ftr-308	84	65	from	from	ADP
ftr-308	84	66	the	the	DET
ftr-308	84	67	scope	scope	NOUN
ftr-308	84	68	of	of	ADP
ftr-308	84	69	relevancy	relevancy	NOUN
ftr-308	84	70	can	can	AUX
ftr-308	84	71	,	,	PUNCT
ftr-308	84	72	by	by	ADP
ftr-308	84	73	its	its	PRON
ftr-308	84	74	nature	nature	NOUN
ftr-308	84	75	,	,	PUNCT
ftr-308	84	76	preclude	preclude	VERB
ftr-308	84	77	inquiry	inquiry	NOUN
ftr-308	84	78	into	into	ADP
ftr-308	84	79	a	a	DET
ftr-308	84	80	wide	wide	ADJ
ftr-308	84	81	range	range	NOUN
ftr-308	84	82	of	of	ADP
ftr-308	84	83	facts	fact	NOUN
ftr-308	84	84	and	and	CCONJ
ftr-308	84	85	information	information	NOUN
ftr-308	84	86	.	.	PUNCT
ftr-308	85	1	despite	despite	SCONJ
ftr-308	85	2	the	the	DET
ftr-308	85	3	doctrine	doctrine	NOUN
ftr-308	85	4	's	's	PART
ftr-308	85	5	advantages	advantage	NOUN
ftr-308	85	6	,	,	PUNCT
ftr-308	85	7	breadth	breadth	NOUN
ftr-308	85	8	,	,	PUNCT
ftr-308	85	9	and	and	CCONJ
ftr-308	85	10	the	the	DET
ftr-308	85	11	fact	fact	NOUN
ftr-308	85	12	that	that	SCONJ
ftr-308	85	13	it	it	PRON
ftr-308	85	14	is	be	AUX
ftr-308	85	15	regularly	regularly	ADV
ftr-308	85	16	asserted	assert	VERB
ftr-308	85	17	,	,	PUNCT
ftr-308	85	18	the	the	DET
ftr-308	85	19	de	de	X
ftr-308	85	20	novo	novo	NOUN
ftr-308	85	21	doctrine	doctrine	NOUN
ftr-308	85	22	has	have	AUX
ftr-308	85	23	received	receive	VERB
ftr-308	85	24	little	little	ADJ
ftr-308	85	25	discussion	discussion	NOUN
ftr-308	85	26	among	among	ADP
ftr-308	85	27	practitioners	practitioner	NOUN
ftr-308	85	28	and	and	CCONJ
ftr-308	85	29	scholars	scholar	NOUN
ftr-308	85	30	.	.	PUNCT
ftr-308	86	1	the	the	DET
ftr-308	86	2	goal	goal	NOUN
ftr-308	86	3	of	of	ADP
ftr-308	86	4	this	this	DET
ftr-308	86	5	article	article	NOUN
ftr-308	86	6	is	be	AUX
ftr-308	86	7	to	to	PART
ftr-308	86	8	help	help	VERB
ftr-308	86	9	fill	fill	VERB
ftr-308	86	10	this	this	DET
ftr-308	86	11	void	void	NOUN
ftr-308	86	12	by	by	ADP
ftr-308	86	13	examining	examine	VERB
ftr-308	86	14	the	the	DET
ftr-308	86	15	de	de	X
ftr-308	86	16	novo	novo	PROPN
ftr-308	86	17	doctrine	doctrine	NOUN
ftr-308	86	18	's	's	PART
ftr-308	86	19	origins	origin	NOUN
ftr-308	86	20	,	,	PUNCT
ftr-308	86	21	merits	merit	NOUN
ftr-308	86	22	,	,	PUNCT
ftr-308	86	23	and	and	CCONJ
ftr-308	86	24	vitality	vitality	NOUN
ftr-308	86	25	as	as	ADP
ftr-308	86	26	a	a	DET
ftr-308	86	27	doctrine	doctrine	NOUN
ftr-308	86	28	of	of	ADP
ftr-308	86	29	relevancy	relevancy	NOUN
ftr-308	86	30	in	in	ADP
ftr-308	86	31	tax	tax	NOUN
ftr-308	86	32	litigation	litigation	NOUN
ftr-308	86	33	.	.	PUNCT
ftr-308	87	1	as	as	SCONJ
ftr-308	87	2	it	it	PRON
ftr-308	87	3	turns	turn	VERB
ftr-308	87	4	out	out	ADP
ftr-308	87	5	,	,	PUNCT
ftr-308	87	6	courts	court	NOUN
ftr-308	87	7	often	often	ADV
ftr-308	87	8	struggle	struggle	VERB
ftr-308	87	9	to	to	PART
ftr-308	87	10	apply	apply	VERB
ftr-308	87	11	the	the	DET
ftr-308	87	12	de	de	X
ftr-308	87	13	novo	novo	NOUN
ftr-308	87	14	doctrine	doctrine	NOUN
ftr-308	87	15	in	in	ADP
ftr-308	87	16	a	a	DET
ftr-308	87	17	coherent	coherent	ADJ
ftr-308	87	18	manner	manner	NOUN
ftr-308	87	19	and	and	CCONJ
ftr-308	87	20	often	often	ADV
ftr-308	87	21	shield	shield	VERB
ftr-308	87	22	from	from	ADP
ftr-308	87	23	discovery	discovery	NOUN
ftr-308	87	24	or	or	CCONJ
ftr-308	87	25	introduction	introduction	NOUN
ftr-308	87	26	factual	factual	ADJ
ftr-308	87	27	material	material	NOUN
ftr-308	87	28	that	that	PRON
ftr-308	87	29	would	would	AUX
ftr-308	87	30	be	be	AUX
ftr-308	87	31	otherwise	otherwise	ADV
ftr-308	87	32	discoverable	discoverable	ADJ
ftr-308	87	33	under	under	ADP
ftr-308	87	34	any	any	DET
ftr-308	87	35	established	establish	VERB
ftr-308	87	36	definition	definition	NOUN
ftr-308	87	37	of	of	ADP
ftr-308	87	38	relevancy	relevancy	NOUN
ftr-308	87	39	.	.	PUNCT
ftr-308	88	1	courts	court	NOUN
ftr-308	88	2	fail	fail	VERB
ftr-308	88	3	to	to	PART
ftr-308	88	4	distinguish	distinguish	VERB
ftr-308	88	5	taxpayers	taxpayer	NOUN
ftr-308	88	6	genuinely	genuinely	ADV
ftr-308	88	7	hunting	hunt	VERB
ftr-308	88	8	for	for	ADP
ftr-308	88	9	information	information	NOUN
ftr-308	88	10	that	that	PRON
ftr-308	88	11	can	can	AUX
ftr-308	88	12	prove	prove	VERB
ftr-308	88	13	or	or	CCONJ
ftr-308	88	14	disprove	disprove	VERB
ftr-308	88	15	the	the	DET
ftr-308	88	16	merits	merit	NOUN
ftr-308	88	17	of	of	ADP
ftr-308	88	18	the	the	DET
ftr-308	88	19	service	service	NOUN
ftr-308	88	20	's	's	PART
ftr-308	88	21	determination	determination	NOUN
ftr-308	88	22	from	from	ADP
ftr-308	88	23	recalcitrant	recalcitrant	ADJ
ftr-308	88	24	taxpayers	taxpayer	NOUN
ftr-308	88	25	who	who	PRON
ftr-308	88	26	seek	seek	VERB
ftr-308	88	27	information	information	NOUN
ftr-308	88	28	about	about	ADP
ftr-308	88	29	the	the	DET
ftr-308	88	30	service	service	NOUN
ftr-308	88	31	's	's	PART
ftr-308	88	32	motives	motive	NOUN
ftr-308	88	33	or	or	CCONJ
ftr-308	88	34	judgment	judgment	NOUN
ftr-308	88	35	behind	behind	ADP
ftr-308	88	36	initiating	initiate	VERB
ftr-308	88	37	an	an	DET
ftr-308	88	38	audit	audit	NOUN
ftr-308	88	39	or	or	CCONJ
ftr-308	88	40	making	make	VERB
ftr-308	88	41	an	an	DET
ftr-308	88	42	adjustment	adjustment	NOUN
ftr-308	88	43	.	.	PUNCT
ftr-308	89	1	moreover	moreover	ADV
ftr-308	89	2	,	,	PUNCT
ftr-308	89	3	the	the	DET
ftr-308	89	4	current	current	ADJ
ftr-308	89	5	articulation	articulation	NOUN
ftr-308	89	6	of	of	ADP
ftr-308	89	7	the	the	DET
ftr-308	89	8	de	de	X
ftr-308	89	9	novo	novo	NOUN
ftr-308	89	10	doctrine	doctrine	NOUN
ftr-308	89	11	as	as	ADP
ftr-308	89	12	a	a	DET
ftr-308	89	13	doctrine	doctrine	NOUN
ftr-308	89	14	of	of	ADP
ftr-308	89	15	relevancy	relevancy	NOUN
ftr-308	89	16	has	have	VERB
ftr-308	89	17	weak	weak	ADJ
ftr-308	89	18	historical	historical	ADJ
ftr-308	89	19	and	and	CCONJ
ftr-308	89	20	precedential	precedential	ADJ
ftr-308	89	21	footing	footing	NOUN
ftr-308	89	22	.	.	PUNCT
ftr-308	90	1	the	the	DET
ftr-308	90	2	de	de	PROPN
ftr-308	90	3	novo	novo	PROPN
ftr-308	90	4	doctrine	doctrine	NOUN
ftr-308	90	5	arose	arise	VERB
ftr-308	90	6	in	in	ADP
ftr-308	90	7	cases	case	NOUN
ftr-308	90	8	that	that	PRON
ftr-308	90	9	expanded	expand	VERB
ftr-308	90	10	,	,	PUNCT
ftr-308	90	11	rather	rather	ADV
ftr-308	90	12	than	than	ADP
ftr-308	90	13	restricted	restrict	VERB
ftr-308	90	14	,	,	PUNCT
ftr-308	90	15	the	the	DET
ftr-308	90	16	scope	scope	NOUN
ftr-308	90	17	of	of	ADP
ftr-308	90	18	inquiry	inquiry	NOUN
ftr-308	90	19	in	in	ADP
ftr-308	90	20	tax	tax	NOUN
ftr-308	90	21	cases	case	NOUN
ftr-308	90	22	.	.	PUNCT
ftr-308	91	1	the	the	DET
ftr-308	91	2	first	first	ADJ
ftr-308	91	3	opinions	opinion	NOUN
ftr-308	91	4	to	to	PART
ftr-308	91	5	articulate	articulate	VERB
ftr-308	91	6	the	the	DET
ftr-308	91	7	de	de	X
ftr-308	91	8	novo	novo	NOUN
ftr-308	91	9	doctrine	doctrine	NOUN
ftr-308	91	10	did	do	AUX
ftr-308	91	11	not	not	PART
ftr-308	91	12	do	do	VERB
ftr-308	91	13	so	so	ADV
ftr-308	91	14	in	in	ADP
ftr-308	91	15	the	the	DET
ftr-308	91	16	relevancy	relevancy	NOUN
ftr-308	91	17	context	context	NOUN
ftr-308	91	18	but	but	CCONJ
ftr-308	91	19	,	,	PUNCT
ftr-308	91	20	rather	rather	ADV
ftr-308	91	21	,	,	PUNCT
ftr-308	91	22	simply	simply	ADV
ftr-308	91	23	explained	explain	VERB
ftr-308	91	24	that	that	SCONJ
ftr-308	91	25	in	in	ADP
ftr-308	91	26	tax	tax	NOUN
ftr-308	91	27	cases	case	NOUN
ftr-308	91	28	courts	court	NOUN
ftr-308	91	29	review	review	VERB
ftr-308	91	30	the	the	DET
ftr-308	91	31	merits	merit	NOUN
ftr-308	91	32	of	of	ADP
ftr-308	91	33	the	the	DET
ftr-308	91	34	service	service	NOUN
ftr-308	91	35	's	's	PART
ftr-308	91	36	determination	determination	NOUN
ftr-308	91	37	,	,	PUNCT
ftr-308	91	38	rather	rather	ADV
ftr-308	91	39	than	than	ADP
ftr-308	91	40	its	its	PRON
ftr-308	91	41	motives	motive	NOUN
ftr-308	91	42	or	or	CCONJ
ftr-308	91	43	judgment	judgment	NOUN
ftr-308	91	44	.	.	PUNCT
ftr-308	92	1	at	at	ADP
ftr-308	92	2	some	some	DET
ftr-308	92	3	point	point	NOUN
ftr-308	92	4	,	,	PUNCT
ftr-308	92	5	however	however	ADV
ftr-308	92	6	,	,	PUNCT
ftr-308	92	7	what	what	PRON
ftr-308	92	8	had	have	AUX
ftr-308	92	9	historically	historically	ADV
ftr-308	92	10	been	be	AUX
ftr-308	92	11	a	a	DET
ftr-308	92	12	well	well	ADV
ftr-308	92	13	-	-	PUNCT
ftr-308	92	14	established	establish	VERB
ftr-308	92	15	and	and	CCONJ
ftr-308	92	16	uncontroversial	uncontroversial	ADJ
ftr-308	92	17	standard	standard	NOUN
ftr-308	92	18	of	of	ADP
ftr-308	92	19	review	review	NOUN
ftr-308	92	20	mutated	mutate	VERB
ftr-308	92	21	into	into	ADP
ftr-308	92	22	a	a	DET
ftr-308	92	23	standard	standard	NOUN
ftr-308	92	24	of	of	ADP
ftr-308	92	25	relevancy	relevancy	NOUN
ftr-308	92	26	that	that	SCONJ
ftr-308	92	27	shields	shield	VERB
ftr-308	92	28	from	from	ADP
ftr-308	92	29	discovery	discovery	NOUN
ftr-308	92	30	or	or	CCONJ
ftr-308	92	31	introduction	introduction	NOUN
ftr-308	92	32	into	into	ADP
ftr-308	92	33	evidence	evidence	NOUN
ftr-308	92	34	facts	fact	NOUN
ftr-308	92	35	and	and	CCONJ
ftr-308	92	36	information	information	NOUN
ftr-308	92	37	that	that	PRON
ftr-308	92	38	might	might	AUX
ftr-308	92	39	prove	prove	VERB
ftr-308	92	40	or	or	CCONJ
ftr-308	92	41	disprove	disprove	VERB
ftr-308	92	42	the	the	DET
ftr-308	92	43	merits	merit	NOUN
ftr-308	92	44	of	of	ADP
ftr-308	92	45	the	the	DET
ftr-308	92	46	service	service	NOUN
ftr-308	92	47	's	's	PART
ftr-308	92	48	determination	determination	NOUN
ftr-308	92	49	.	.	PUNCT
ftr-308	93	1	as	as	SCONJ
ftr-308	93	2	explained	explain	VERB
ftr-308	93	3	below	below	ADV
ftr-308	93	4	,	,	PUNCT
ftr-308	93	5	the	the	DET
ftr-308	93	6	de	de	PROPN
ftr-308	93	7	novo	novo	PROPN
ftr-308	93	8	doctrine	doctrine	NOUN
ftr-308	93	9	's	's	PART
ftr-308	93	10	underlying	underlying	ADJ
ftr-308	93	11	premise	premise	NOUN
ftr-308	93	12	that	that	DET
ftr-308	93	13	relevancy	relevancy	NOUN
ftr-308	93	14	adequately	adequately	ADV
ftr-308	93	15	supports	support	VERB
ftr-308	93	16	withholding	withholding	NOUN
ftr-308	93	17	from	from	ADP
ftr-308	93	18	a	a	DET
ftr-308	93	19	taxpayer	taxpayer	NOUN
ftr-308	93	20	or	or	CCONJ
ftr-308	93	21	a	a	DET
ftr-308	93	22	court	court	NOUN
ftr-308	93	23	information	information	NOUN
ftr-308	93	24	the	the	DET
ftr-308	93	25	service	service	NOUN
ftr-308	93	26	has	have	AUX
ftr-308	93	27	itself	itself	PRON
ftr-308	93	28	deemed	deem	VERB
ftr-308	93	29	relevant	relevant	ADJ
ftr-308	93	30	to	to	ADP
ftr-308	93	31	the	the	DET
ftr-308	93	32	taxpayer	taxpayer	NOUN
ftr-308	93	33	's	's	PART
ftr-308	93	34	examination	examination	NOUN
ftr-308	93	35	is	be	AUX
ftr-308	93	36	suspect	suspect	ADJ
ftr-308	93	37	given	give	VERB
ftr-308	93	38	the	the	DET
ftr-308	93	39	broad	broad	ADJ
ftr-308	93	40	definitions	definition	NOUN
ftr-308	93	41	of	of	ADP
ftr-308	93	42	relevancy	relevancy	NOUN
ftr-308	93	43	under	under	ADP
ftr-308	93	44	applicable	applicable	ADJ
ftr-308	93	45	legal	legal	ADJ
ftr-308	93	46	rules	rule	NOUN
ftr-308	93	47	,	,	PUNCT
ftr-308	93	48	the	the	DET
ftr-308	93	49	instances	instance	NOUN
ftr-308	93	50	where	where	SCONJ
ftr-308	93	51	information	information	NOUN
ftr-308	93	52	in	in	ADP
ftr-308	93	53	the	the	DET
ftr-308	93	54	service	service	NOUN
ftr-308	93	55	's	's	PART
ftr-308	93	56	files	file	NOUN
ftr-308	93	57	is	be	AUX
ftr-308	93	58	directly	directly	ADV
ftr-308	93	59	relevant	relevant	ADJ
ftr-308	93	60	to	to	ADP
ftr-308	93	61	issues	issue	NOUN
ftr-308	93	62	in	in	ADP
ftr-308	93	63	tax	tax	NOUN
ftr-308	93	64	cases	case	NOUN
ftr-308	93	65	,	,	PUNCT
ftr-308	93	66	and	and	CCONJ
ftr-308	93	67	well	well	ADV
ftr-308	93	68	-	-	PUNCT
ftr-308	93	69	established	establish	VERB
ftr-308	93	70	notions	notion	NOUN
ftr-308	93	71	of	of	ADP
ftr-308	93	72	fundamental	fundamental	ADJ
ftr-308	93	73	fairness	fairness	NOUN
ftr-308	93	74	.	.	PUNCT
ftr-308	94	1	finally	finally	ADV
ftr-308	94	2	,	,	PUNCT
ftr-308	94	3	the	the	DET
ftr-308	94	4	de	de	PROPN
ftr-308	94	5	novo	novo	PROPN
ftr-308	94	6	doctrine	doctrine	NOUN
ftr-308	94	7	's	's	PART
ftr-308	94	8	continued	continue	VERB
ftr-308	94	9	vitality	vitality	NOUN
ftr-308	94	10	is	be	AUX
ftr-308	94	11	further	far	ADV
ftr-308	94	12	undercut	undercut	ADJ
ftr-308	94	13	by	by	ADP
ftr-308	94	14	the	the	DET
ftr-308	94	15	deference	deference	NOUN
ftr-308	94	16	the	the	DET
ftr-308	94	17	service	service	NOUN
ftr-308	94	18	and	and	CCONJ
ftr-308	94	19	department	department	PROPN
ftr-308	94	20	of	of	ADP
ftr-308	94	21	justice	justice	NOUN
ftr-308	94	22	are	be	AUX
ftr-308	94	23	increasingly	increasingly	ADV
ftr-308	94	24	seeking	seek	VERB
ftr-308	94	25	and	and	CCONJ
ftr-308	94	26	receiving	receive	VERB
ftr-308	94	27	in	in	ADP
ftr-308	94	28	tax	tax	NOUN
ftr-308	94	29	litigation	litigation	NOUN
ftr-308	94	30	today	today	NOUN
ftr-308	94	31	.	.	PUNCT
ftr-308	95	1	if	if	SCONJ
ftr-308	95	2	the	the	DET
ftr-308	95	3	service	service	NOUN
ftr-308	95	4	argues	argue	VERB
ftr-308	95	5	that	that	SCONJ
ftr-308	95	6	courts	court	NOUN
ftr-308	95	7	should	should	AUX
ftr-308	95	8	defer	defer	VERB
ftr-308	95	9	to	to	ADP
ftr-308	95	10	the	the	DET
ftr-308	95	11	service	service	NOUN
ftr-308	95	12	's	's	PART
ftr-308	95	13	thoughts	thought	NOUN
ftr-308	95	14	,	,	PUNCT
ftr-308	95	15	procedures	procedure	NOUN
ftr-308	95	16	,	,	PUNCT
ftr-308	95	17	conclusions	conclusion	NOUN
ftr-308	95	18	,	,	PUNCT
ftr-308	95	19	reasoning	reasoning	NOUN
ftr-308	95	20	,	,	PUNCT
ftr-308	95	21	or	or	CCONJ
ftr-308	95	22	factual	factual	ADJ
ftr-308	95	23	findings	finding	NOUN
ftr-308	95	24	about	about	ADP
ftr-308	95	25	a	a	DET
ftr-308	95	26	taxpayer	taxpayer	NOUN
ftr-308	95	27	's	's	PART
ftr-308	95	28	liability	liability	NOUN
ftr-308	95	29	,	,	PUNCT
ftr-308	95	30	perhaps	perhaps	ADV
ftr-308	95	31	taxpayers	taxpayer	NOUN
ftr-308	95	32	and	and	CCONJ
ftr-308	95	33	courts	court	NOUN
ftr-308	95	34	should	should	AUX
ftr-308	95	35	have	have	VERB
ftr-308	95	36	the	the	DET
ftr-308	95	37	opportunity	opportunity	NOUN
ftr-308	95	38	to	to	PART
ftr-308	95	39	examine	examine	VERB
ftr-308	95	40	in	in	ADP
ftr-308	95	41	detail	detail	NOUN
ftr-308	95	42	those	those	DET
ftr-308	95	43	thoughts	thought	NOUN
ftr-308	95	44	,	,	PUNCT
ftr-308	95	45	procedures	procedure	NOUN
ftr-308	95	46	,	,	PUNCT
ftr-308	95	47	conclusions	conclusion	NOUN
ftr-308	95	48	,	,	PUNCT
ftr-308	95	49	reasoning	reasoning	NOUN
ftr-308	95	50	,	,	PUNCT
ftr-308	95	51	or	or	CCONJ
ftr-308	95	52	factual	factual	ADJ
ftr-308	95	53	findings	finding	NOUN
ftr-308	95	54	determination	determination	NOUN
ftr-308	95	55	of	of	ADP
ftr-308	95	56	your	your	PRON
ftr-308	95	57	own	own	ADJ
ftr-308	95	58	whether	whether	SCONJ
ftr-308	95	59	the	the	DET
ftr-308	95	60	personal	personal	ADJ
ftr-308	95	61	property	property	NOUN
ftr-308	95	62	of	of	ADP
ftr-308	95	63	$	$	SYM
ftr-308	95	64	300,000	300,000	NUM
ftr-308	95	65	as	as	SCONJ
ftr-308	95	66	allocated	allocate	VERB
ftr-308	95	67	in	in	ADP
ftr-308	95	68	the	the	DET
ftr-308	95	69	agreement	agreement	NOUN
ftr-308	95	70	,	,	PUNCT
ftr-308	95	71	was	be	AUX
ftr-308	95	72	in	in	ADP
ftr-308	95	73	fact	fact	NOUN
ftr-308	95	74	worth	worth	ADJ
ftr-308	95	75	$	$	SYM
ftr-308	95	76	300,000	300,000	NUM
ftr-308	95	77	at	at	ADP
ftr-308	95	78	the	the	DET
ftr-308	95	79	date	date	NOUN
ftr-308	95	80	of	of	ADP
ftr-308	95	81	purchase	purchase	NOUN
ftr-308	95	82	"	"	PUNCT
ftr-308	95	83	and	and	CCONJ
ftr-308	95	84	"	"	PUNCT
ftr-308	95	85	[	[	X
ftr-308	95	86	a]t	a]t	NOUN
ftr-308	95	87	any	any	DET
ftr-308	95	88	time	time	NOUN
ftr-308	95	89	did	do	AUX
ftr-308	95	90	you	you	PRON
ftr-308	95	91	review	review	VERB
ftr-308	95	92	the	the	DET
ftr-308	95	93	contract	contract	NOUN
ftr-308	95	94	between	between	ADP
ftr-308	95	95	isi	isi	PROPN
ftr-308	95	96	and	and	CCONJ
ftr-308	95	97	miller	miller	PROPN
ftr-308	95	98	for	for	ADP
ftr-308	95	99	the	the	DET
ftr-308	95	100	sale	sale	NOUN
ftr-308	95	101	of	of	ADP
ftr-308	95	102	the	the	DET
ftr-308	95	103	personal	personal	ADJ
ftr-308	95	104	property	property	NOUN
ftr-308	95	105	,	,	PUNCT
ftr-308	95	106	the	the	DET
ftr-308	95	107	leasehold	leasehold	NOUN
ftr-308	95	108	and	and	CCONJ
ftr-308	95	109	the	the	DET
ftr-308	95	110	investor	investor	NOUN
ftr-308	95	111	records	record	NOUN
ftr-308	95	112	"	"	PUNCT
ftr-308	95	113	)	)	PUNCT
ftr-308	95	114	.	.	PUNCT
ftr-308	96	1	118	118	NUM
ftr-308	97	1	[	[	X
ftr-308	97	2	vol	vol	NOUN
ftr-308	97	3	.	.	PUNCT
ftr-308	98	1	14:4	14:4	NUM
ftr-308	98	2	the	the	DET
ftr-308	98	3	de	de	X
ftr-308	98	4	novo	novo	NOUN
ftr-308	98	5	doctrine	doctrine	NOUN
ftr-308	98	6	as	as	SCONJ
ftr-308	98	7	applied	apply	VERB
ftr-308	98	8	on	on	ADP
ftr-308	98	9	a	a	DET
ftr-308	98	10	case	case	NOUN
ftr-308	98	11	-	-	PUNCT
ftr-308	98	12	by	by	ADP
ftr-308	98	13	-	-	PUNCT
ftr-308	98	14	case	case	NOUN
ftr-308	98	15	basis	basis	NOUN
ftr-308	98	16	.	.	PUNCT
ftr-308	99	1	at	at	ADP
ftr-308	99	2	the	the	DET
ftr-308	99	3	very	very	ADV
ftr-308	99	4	least	least	ADJ
ftr-308	99	5	,	,	PUNCT
ftr-308	99	6	the	the	DET
ftr-308	99	7	de	de	X
ftr-308	99	8	novo	novo	NOUN
ftr-308	99	9	doctrine	doctrine	NOUN
ftr-308	99	10	should	should	AUX
ftr-308	99	11	not	not	PART
ftr-308	99	12	preclude	preclude	VERB
ftr-308	99	13	such	such	DET
ftr-308	99	14	an	an	DET
ftr-308	99	15	examination	examination	NOUN
ftr-308	99	16	on	on	ADP
ftr-308	99	17	relevancy	relevancy	NOUN
ftr-308	99	18	grounds	ground	NOUN
ftr-308	99	19	.	.	PUNCT
ftr-308	100	1	to	to	PART
ftr-308	100	2	be	be	AUX
ftr-308	100	3	clear	clear	ADJ
ftr-308	100	4	,	,	PUNCT
ftr-308	100	5	this	this	DET
ftr-308	100	6	article	article	NOUN
ftr-308	100	7	does	do	AUX
ftr-308	100	8	not	not	PART
ftr-308	100	9	suggest	suggest	VERB
ftr-308	100	10	that	that	SCONJ
ftr-308	100	11	taxpayers	taxpayer	NOUN
ftr-308	100	12	or	or	CCONJ
ftr-308	100	13	courts	court	NOUN
ftr-308	100	14	should	should	AUX
ftr-308	100	15	be	be	AUX
ftr-308	100	16	given	give	VERB
ftr-308	100	17	wholesale	wholesale	ADJ
ftr-308	100	18	access	access	NOUN
ftr-308	100	19	to	to	ADP
ftr-308	100	20	materials	material	NOUN
ftr-308	100	21	and	and	CCONJ
ftr-308	100	22	information	information	NOUN
ftr-308	100	23	gathered	gather	VERB
ftr-308	100	24	by	by	ADP
ftr-308	100	25	the	the	DET
ftr-308	100	26	service	service	NOUN
ftr-308	100	27	during	during	ADP
ftr-308	100	28	an	an	DET
ftr-308	100	29	audit	audit	NOUN
ftr-308	100	30	or	or	CCONJ
ftr-308	100	31	during	during	ADP
ftr-308	100	32	the	the	DET
ftr-308	100	33	pendency	pendency	NOUN
ftr-308	100	34	of	of	ADP
ftr-308	100	35	a	a	DET
ftr-308	100	36	tax	tax	NOUN
ftr-308	100	37	case	case	NOUN
ftr-308	100	38	.	.	PUNCT
ftr-308	101	1	the	the	DET
ftr-308	101	2	service	service	NOUN
ftr-308	101	3	and	and	CCONJ
ftr-308	101	4	the	the	DET
ftr-308	101	5	department	department	PROPN
ftr-308	101	6	of	of	ADP
ftr-308	101	7	justice	justice	PROPN
ftr-308	101	8	have	have	VERB
ftr-308	101	9	in	in	ADP
ftr-308	101	10	their	their	PRON
ftr-308	101	11	quivers	quiver	NOUN
ftr-308	101	12	other	other	ADJ
ftr-308	101	13	privileges	privilege	NOUN
ftr-308	101	14	to	to	PART
ftr-308	101	15	defeat	defeat	VERB
ftr-308	101	16	unwarranted	unwarranted	ADJ
ftr-308	101	17	disclosures	disclosure	NOUN
ftr-308	101	18	,	,	PUNCT
ftr-308	101	19	such	such	ADJ
ftr-308	101	20	as	as	ADP
ftr-308	101	21	the	the	DET
ftr-308	101	22	deliberative	deliberative	ADJ
ftr-308	101	23	process	process	NOUN
ftr-308	101	24	privilege	privilege	NOUN
ftr-308	101	25	,	,	PUNCT
ftr-308	101	26	the	the	DET
ftr-308	101	27	attorney	attorney	NOUN
ftr-308	101	28	-	-	PUNCT
ftr-308	101	29	client	client	NOUN
ftr-308	101	30	privilege	privilege	NOUN
ftr-308	101	31	,	,	PUNCT
ftr-308	101	32	and	and	CCONJ
ftr-308	101	33	the	the	DET
ftr-308	101	34	work	work	NOUN
ftr-308	101	35	product	product	NOUN
ftr-308	101	36	doctrine	doctrine	NOUN
ftr-308	101	37	,	,	PUNCT
ftr-308	101	38	each	each	PRON
ftr-308	101	39	of	of	ADP
ftr-308	101	40	which	which	PRON
ftr-308	101	41	stand	stand	VERB
ftr-308	101	42	on	on	ADP
ftr-308	101	43	stronger	strong	ADJ
ftr-308	101	44	precedential	precedential	ADJ
ftr-308	101	45	and	and	CCONJ
ftr-308	101	46	policy	policy	NOUN
ftr-308	101	47	footings	footing	NOUN
ftr-308	101	48	than	than	ADP
ftr-308	101	49	the	the	DET
ftr-308	101	50	de	de	X
ftr-308	101	51	novo	novo	NOUN
ftr-308	101	52	doctrine	doctrine	NOUN
ftr-308	101	53	as	as	ADP
ftr-308	101	54	a	a	DET
ftr-308	101	55	relevancy	relevancy	NOUN
ftr-308	101	56	standard.4	standard.4	NOUN
ftr-308	101	57	nor	nor	CCONJ
ftr-308	101	58	does	do	AUX
ftr-308	101	59	this	this	DET
ftr-308	101	60	article	article	NOUN
ftr-308	101	61	suggest	suggest	VERB
ftr-308	101	62	that	that	SCONJ
ftr-308	101	63	the	the	DET
ftr-308	101	64	government	government	NOUN
ftr-308	101	65	or	or	CCONJ
ftr-308	101	66	courts	court	NOUN
ftr-308	101	67	should	should	AUX
ftr-308	101	68	be	be	AUX
ftr-308	101	69	bound	bind	VERB
ftr-308	101	70	by	by	ADP
ftr-308	101	71	materials	material	NOUN
ftr-308	101	72	and	and	CCONJ
ftr-308	101	73	information	information	NOUN
ftr-308	101	74	gathered	gather	VERB
ftr-308	101	75	or	or	CCONJ
ftr-308	101	76	created	create	VERB
ftr-308	101	77	by	by	ADP
ftr-308	101	78	the	the	DET
ftr-308	101	79	service	service	NOUN
ftr-308	101	80	during	during	ADP
ftr-308	101	81	an	an	DET
ftr-308	101	82	audit	audit	NOUN
ftr-308	101	83	,	,	PUNCT
ftr-308	101	84	or	or	CCONJ
ftr-308	101	85	by	by	ADP
ftr-308	101	86	statements	statement	NOUN
ftr-308	101	87	made	make	VERB
ftr-308	101	88	by	by	ADP
ftr-308	101	89	the	the	DET
ftr-308	101	90	service	service	NOUN
ftr-308	101	91	during	during	ADP
ftr-308	101	92	an	an	DET
ftr-308	101	93	audit.5	audit.5	NOUN
ftr-308	101	94	rather	rather	ADV
ftr-308	101	95	,	,	PUNCT
ftr-308	101	96	this	this	DET
ftr-308	101	97	article	article	NOUN
ftr-308	101	98	concludes	conclude	VERB
ftr-308	101	99	that	that	SCONJ
ftr-308	101	100	articulating	articulate	VERB
ftr-308	101	101	the	the	DET
ftr-308	101	102	de	de	X
ftr-308	101	103	novo	novo	NOUN
ftr-308	101	104	doctrine	doctrine	NOUN
ftr-308	101	105	as	as	ADP
ftr-308	101	106	a	a	DET
ftr-308	101	107	doctrine	doctrine	NOUN
ftr-308	101	108	of	of	ADP
ftr-308	101	109	relevancy	relevancy	NOUN
ftr-308	101	110	is	be	AUX
ftr-308	101	111	misguided	misguide	VERB
ftr-308	101	112	based	base	VERB
ftr-308	101	113	on	on	ADP
ftr-308	101	114	the	the	DET
ftr-308	101	115	cases	case	NOUN
ftr-308	101	116	in	in	ADP
ftr-308	101	117	which	which	PRON
ftr-308	101	118	the	the	DET
ftr-308	101	119	doctrine	doctrine	NOUN
ftr-308	101	120	arose	arise	VERB
ftr-308	101	121	,	,	PUNCT
ftr-308	101	122	well	well	ADV
ftr-308	101	123	-	-	PUNCT
ftr-308	101	124	established	establish	VERB
ftr-308	101	125	evidentiary	evidentiary	NOUN
ftr-308	101	126	and	and	CCONJ
ftr-308	101	127	discovery	discovery	NOUN
ftr-308	101	128	principles	principle	NOUN
ftr-308	101	129	,	,	PUNCT
ftr-308	101	130	and	and	CCONJ
ftr-308	101	131	the	the	DET
ftr-308	101	132	current	current	ADJ
ftr-308	101	133	state	state	NOUN
ftr-308	101	134	of	of	ADP
ftr-308	101	135	affairs	affair	NOUN
ftr-308	101	136	in	in	ADP
ftr-308	101	137	tax	tax	NOUN
ftr-308	101	138	litigation	litigation	NOUN
ftr-308	101	139	.	.	PUNCT
ftr-308	102	1	in	in	ADP
ftr-308	102	2	other	other	ADJ
ftr-308	102	3	words	word	NOUN
ftr-308	102	4	,	,	PUNCT
ftr-308	102	5	the	the	DET
ftr-308	102	6	de	de	X
ftr-308	102	7	novo	novo	NOUN
ftr-308	102	8	doctrine	doctrine	NOUN
ftr-308	102	9	is	be	AUX
ftr-308	102	10	not	not	PART
ftr-308	102	11	relevant	relevant	ADJ
ftr-308	102	12	to	to	PART
ftr-308	102	13	relevancy	relevancy	NOUN
ftr-308	102	14	.	.	PUNCT
ftr-308	103	1	4	4	X
ftr-308	103	2	.	.	X
ftr-308	103	3	see	see	VERB
ftr-308	103	4	,	,	PUNCT
ftr-308	103	5	e.g.	e.g.	ADV
ftr-308	103	6	,	,	PUNCT
ftr-308	103	7	procter	procter	PROPN
ftr-308	103	8	&	&	CCONJ
ftr-308	103	9	gamble	gamble	PROPN
ftr-308	103	10	co.	co.	PROPN
ftr-308	103	11	v.	v.	PROPN
ftr-308	103	12	united	united	PROPN
ftr-308	103	13	states	states	PROPN
ftr-308	103	14	,	,	PUNCT
ftr-308	103	15	2010	2010	NUM
ftr-308	103	16	-	-	SYM
ftr-308	103	17	1	1	NUM
ftr-308	103	18	u.s	u.s	PROPN
ftr-308	103	19	.	.	PROPN
ftr-308	103	20	tax	tax	PROPN
ftr-308	103	21	cas	cas	PROPN
ftr-308	103	22	.	.	PROPN
ftr-308	103	23	50,146	50,146	NUM
ftr-308	103	24	,	,	PUNCT
ftr-308	103	25	105	105	NUM
ftr-308	103	26	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	103	27	2010	2010	NUM
ftr-308	103	28	-	-	SYM
ftr-308	103	29	330	330	NUM
ftr-308	103	30	(	(	PUNCT
ftr-308	103	31	s.d	s.d	PROPN
ftr-308	103	32	.	.	PROPN
ftr-308	103	33	ohio	ohio	PROPN
ftr-308	103	34	2009	2009	NUM
ftr-308	103	35	)	)	PUNCT
ftr-308	103	36	(	(	PUNCT
ftr-308	103	37	determining	determine	VERB
ftr-308	103	38	that	that	SCONJ
ftr-308	103	39	documents	document	NOUN
ftr-308	103	40	related	relate	VERB
ftr-308	103	41	to	to	ADP
ftr-308	103	42	the	the	DET
ftr-308	103	43	service	service	NOUN
ftr-308	103	44	's	's	PART
ftr-308	103	45	appraisals	appraisal	NOUN
ftr-308	103	46	of	of	ADP
ftr-308	103	47	artwork	artwork	NOUN
ftr-308	103	48	and	and	CCONJ
ftr-308	103	49	intellectual	intellectual	ADJ
ftr-308	103	50	property	property	NOUN
ftr-308	103	51	were	be	AUX
ftr-308	103	52	relevant	relevant	ADJ
ftr-308	103	53	under	under	ADP
ftr-308	103	54	fed	fed	PROPN
ftr-308	103	55	.	.	PUNCT
ftr-308	104	1	r.	r.	PROPN
ftr-308	104	2	civ	civ	PROPN
ftr-308	104	3	.	.	PUNCT
ftr-308	105	1	p.	p.	NOUN
ftr-308	105	2	26(b)(1	26(b)(1	NUM
ftr-308	105	3	)	)	PUNCT
ftr-308	105	4	over	over	ADP
ftr-308	105	5	the	the	DET
ftr-308	105	6	department	department	PROPN
ftr-308	105	7	of	of	ADP
ftr-308	105	8	justice	justice	NOUN
ftr-308	105	9	's	's	PART
ftr-308	105	10	de	de	X
ftr-308	105	11	novo	novo	NOUN
ftr-308	105	12	objection	objection	NOUN
ftr-308	105	13	,	,	PUNCT
ftr-308	105	14	but	but	CCONJ
ftr-308	105	15	analyzing	analyze	VERB
ftr-308	105	16	deliberative	deliberative	ADJ
ftr-308	105	17	process	process	NOUN
ftr-308	105	18	)	)	PUNCT
ftr-308	105	19	.	.	PUNCT
ftr-308	106	1	5	5	X
ftr-308	106	2	.	.	X
ftr-308	106	3	see	see	VERB
ftr-308	106	4	,	,	PUNCT
ftr-308	106	5	e.g.	e.g.	ADV
ftr-308	106	6	,	,	PUNCT
ftr-308	106	7	boulez	boulez	PROPN
ftr-308	106	8	v.	v.	PROPN
ftr-308	106	9	commissioner	commissioner	PROPN
ftr-308	106	10	,	,	PUNCT
ftr-308	106	11	810	810	NUM
ftr-308	106	12	f.2d	f.2d	ADP
ftr-308	106	13	209	209	NUM
ftr-308	106	14	(	(	PUNCT
ftr-308	106	15	d.c	d.c	PROPN
ftr-308	106	16	.	.	PROPN
ftr-308	106	17	cir	cir	PROPN
ftr-308	106	18	.	.	PROPN
ftr-308	106	19	1987	1987	NUM
ftr-308	106	20	)	)	PUNCT
ftr-308	106	21	(	(	PUNCT
ftr-308	106	22	refusing	refuse	VERB
ftr-308	106	23	to	to	PART
ftr-308	106	24	bind	bind	VERB
ftr-308	106	25	the	the	DET
ftr-308	106	26	service	service	NOUN
ftr-308	106	27	to	to	ADP
ftr-308	106	28	an	an	DET
ftr-308	106	29	oral	oral	ADJ
ftr-308	106	30	compromise	compromise	NOUN
ftr-308	106	31	agreement	agreement	NOUN
ftr-308	106	32	between	between	ADP
ftr-308	106	33	the	the	DET
ftr-308	106	34	taxpayer	taxpayer	NOUN
ftr-308	106	35	and	and	CCONJ
ftr-308	106	36	the	the	DET
ftr-308	106	37	service	service	NOUN
ftr-308	106	38	's	's	PART
ftr-308	106	39	director	director	NOUN
ftr-308	106	40	of	of	ADP
ftr-308	106	41	international	international	ADJ
ftr-308	106	42	operations	operation	NOUN
ftr-308	106	43	)	)	PUNCT
ftr-308	106	44	;	;	PUNCT
ftr-308	107	1	herbert	herbert	PROPN
ftr-308	107	2	v.	v.	PROPN
ftr-308	107	3	united	united	PROPN
ftr-308	107	4	states	states	PROPN
ftr-308	107	5	,	,	PUNCT
ftr-308	107	6	662	662	NUM
ftr-308	107	7	f.	f.	PROPN
ftr-308	107	8	supp	supp	PROPN
ftr-308	107	9	.	.	PUNCT
ftr-308	108	1	573	573	NUM
ftr-308	108	2	,	,	PUNCT
ftr-308	108	3	583	583	NUM
ftr-308	108	4	(	(	PUNCT
ftr-308	108	5	s.d.n.y.1987	s.d.n.y.1987	NOUN
ftr-308	108	6	)	)	PUNCT
ftr-308	108	7	(	(	PUNCT
ftr-308	108	8	stating	state	VERB
ftr-308	108	9	that	that	SCONJ
ftr-308	108	10	the	the	DET
ftr-308	108	11	government	government	NOUN
ftr-308	108	12	is	be	AUX
ftr-308	108	13	not	not	PART
ftr-308	108	14	"	"	PUNCT
ftr-308	108	15	bound	bind	VERB
ftr-308	108	16	or	or	CCONJ
ftr-308	108	17	estopped	estop	VERB
ftr-308	108	18	by	by	ADP
ftr-308	108	19	a	a	DET
ftr-308	108	20	position	position	NOUN
ftr-308	108	21	taken	take	VERB
ftr-308	108	22	.	.	PUNCT
ftr-308	108	23	.	.	PUNCT
ftr-308	108	24	.	.	PUNCT
ftr-308	109	1	by	by	ADP
ftr-308	109	2	one	one	NUM
ftr-308	109	3	of	of	ADP
ftr-308	109	4	its	its	PRON
ftr-308	109	5	employees	employee	NOUN
ftr-308	109	6	or	or	CCONJ
ftr-308	109	7	agents	agent	NOUN
ftr-308	109	8	"	"	PUNCT
ftr-308	109	9	(	(	PUNCT
ftr-308	109	10	citing	cite	VERB
ftr-308	109	11	heckler	heckler	NOUN
ftr-308	109	12	v.	v.	ADP
ftr-308	109	13	cmty	cmty	PROPN
ftr-308	109	14	.	.	PUNCT
ftr-308	110	1	health	health	NOUN
ftr-308	110	2	serv	serv	PROPN
ftr-308	110	3	.	.	PROPN
ftr-308	110	4	,	,	PUNCT
ftr-308	110	5	467	467	NUM
ftr-308	110	6	u.s	u.s	PROPN
ftr-308	110	7	.	.	PROPN
ftr-308	110	8	51	51	NUM
ftr-308	110	9	,	,	PUNCT
ftr-308	110	10	59	59	NUM
ftr-308	110	11	-	-	SYM
ftr-308	110	12	61	61	NUM
ftr-308	110	13	(	(	PUNCT
ftr-308	110	14	1984	1984	NUM
ftr-308	110	15	)	)	PUNCT
ftr-308	110	16	;	;	PUNCT
ftr-308	110	17	schweiker	schweiker	PROPN
ftr-308	110	18	v.	v.	PROPN
ftr-308	110	19	hansen	hansen	PROPN
ftr-308	110	20	,	,	PUNCT
ftr-308	110	21	450	450	NUM
ftr-308	110	22	u.s	u.s	PROPN
ftr-308	110	23	.	.	PROPN
ftr-308	110	24	785	785	NUM
ftr-308	110	25	,	,	PUNCT
ftr-308	110	26	788	788	NUM
ftr-308	110	27	-	-	SYM
ftr-308	110	28	89	89	NUM
ftr-308	110	29	(	(	PUNCT
ftr-308	110	30	1981	1981	NUM
ftr-308	110	31	)	)	PUNCT
ftr-308	110	32	(	(	PUNCT
ftr-308	110	33	per	per	ADP
ftr-308	110	34	curiam	curiam	NOUN
ftr-308	110	35	)	)	PUNCT
ftr-308	110	36	)	)	PUNCT
ftr-308	110	37	)	)	PUNCT
ftr-308	110	38	;	;	PUNCT
ftr-308	110	39	louderback	louderback	VERB
ftr-308	110	40	v.	v.	PROPN
ftr-308	110	41	united	united	PROPN
ftr-308	110	42	states	states	PROPN
ftr-308	110	43	,	,	PUNCT
ftr-308	110	44	500	500	NUM
ftr-308	110	45	f.	f.	PROPN
ftr-308	110	46	supp	supp	PROPN
ftr-308	110	47	.	.	PUNCT
ftr-308	111	1	575	575	NUM
ftr-308	111	2	,	,	PUNCT
ftr-308	111	3	579	579	NUM
ftr-308	111	4	(	(	PUNCT
ftr-308	111	5	d.	d.	PROPN
ftr-308	111	6	colo	colo	PROPN
ftr-308	111	7	.	.	PUNCT
ftr-308	112	1	1980	1980	NUM
ftr-308	112	2	)	)	PUNCT
ftr-308	112	3	(	(	PUNCT
ftr-308	112	4	"	"	PUNCT
ftr-308	112	5	[	[	X
ftr-308	112	6	a]n	a]n	ADJ
ftr-308	112	7	internal	internal	ADJ
ftr-308	112	8	revenue	revenue	NOUN
ftr-308	112	9	service	service	NOUN
ftr-308	112	10	agent	agent	NOUN
ftr-308	112	11	does	do	AUX
ftr-308	112	12	not	not	PART
ftr-308	112	13	have	have	VERB
ftr-308	112	14	authority	authority	NOUN
ftr-308	112	15	to	to	PART
ftr-308	112	16	make	make	VERB
ftr-308	112	17	a	a	DET
ftr-308	112	18	final	final	ADJ
ftr-308	112	19	determination	determination	NOUN
ftr-308	112	20	binding	bind	VERB
ftr-308	112	21	on	on	ADP
ftr-308	112	22	the	the	DET
ftr-308	112	23	government	government	NOUN
ftr-308	112	24	.	.	PUNCT
ftr-308	112	25	.	.	PUNCT
ftr-308	112	26	.	.	PUNCT
ftr-308	112	27	.	.	PUNCT
ftr-308	113	1	"	"	PUNCT
ftr-308	113	2	)	)	PUNCT
ftr-308	113	3	;	;	PUNCT
ftr-308	113	4	order	order	NOUN
ftr-308	113	5	of	of	ADP
ftr-308	113	6	dismissal	dismissal	NOUN
ftr-308	113	7	for	for	ADP
ftr-308	113	8	lack	lack	NOUN
ftr-308	113	9	of	of	ADP
ftr-308	113	10	jurisdiction	jurisdiction	NOUN
ftr-308	113	11	at	at	ADP
ftr-308	113	12	2,_maser	2,_maser	NUM
ftr-308	113	13	v.	v.	ADP
ftr-308	113	14	commissioner	commissioner	NOUN
ftr-308	113	15	,	,	PUNCT
ftr-308	113	16	no	no	INTJ
ftr-308	113	17	.	.	NOUN
ftr-308	113	18	19497	19497	NUM
ftr-308	113	19	-	-	SYM
ftr-308	113	20	l	l	NOUN
ftr-308	113	21	ls	ls	PROPN
ftr-308	113	22	(	(	PUNCT
ftr-308	113	23	nov	nov	PROPN
ftr-308	113	24	.	.	PROPN
ftr-308	113	25	29	29	NUM
ftr-308	113	26	,	,	PUNCT
ftr-308	113	27	2011	2011	NUM
ftr-308	113	28	)	)	PUNCT
ftr-308	113	29	(	(	PUNCT
ftr-308	113	30	"	"	PUNCT
ftr-308	113	31	the	the	DET
ftr-308	113	32	law	law	NOUN
ftr-308	113	33	is	be	AUX
ftr-308	113	34	clear	clear	ADJ
ftr-308	113	35	that	that	SCONJ
ftr-308	113	36	erroneous	erroneous	ADJ
ftr-308	113	37	legal	legal	ADJ
ftr-308	113	38	advice	advice	NOUN
ftr-308	113	39	rendered	render	VERB
ftr-308	113	40	by	by	ADP
ftr-308	113	41	employees	employee	NOUN
ftr-308	113	42	of	of	ADP
ftr-308	113	43	the	the	DET
ftr-308	113	44	irs	irs	PROPN
ftr-308	113	45	generally	generally	ADV
ftr-308	113	46	is	be	AUX
ftr-308	113	47	not	not	PART
ftr-308	113	48	binding	bind	VERB
ftr-308	113	49	on	on	ADP
ftr-308	113	50	the	the	DET
ftr-308	113	51	commissioner	commissioner	NOUN
ftr-308	113	52	.	.	PUNCT
ftr-308	113	53	"	"	PUNCT
ftr-308	114	1	(	(	PUNCT
ftr-308	114	2	citing	cite	VERB
ftr-308	114	3	dixon	dixon	PROPN
ftr-308	114	4	v.	v.	PROPN
ftr-308	114	5	united	united	PROPN
ftr-308	114	6	states	states	PROPN
ftr-308	114	7	,	,	PUNCT
ftr-308	114	8	381	381	NUM
ftr-308	114	9	u.s	u.s	PROPN
ftr-308	114	10	.	.	PROPN
ftr-308	114	11	68	68	NUM
ftr-308	114	12	,	,	PUNCT
ftr-308	114	13	72	72	NUM
ftr-308	114	14	-	-	SYM
ftr-308	114	15	73	73	NUM
ftr-308	114	16	(	(	PUNCT
ftr-308	114	17	1965	1965	NUM
ftr-308	114	18	)	)	PUNCT
ftr-308	114	19	;	;	PUNCT
ftr-308	114	20	schuster	schuster	PROPN
ftr-308	114	21	v.	v.	PROPN
ftr-308	114	22	commissioner	commissioner	PROPN
ftr-308	114	23	,	,	PUNCT
ftr-308	114	24	312	312	NUM
ftr-308	114	25	f.2d	f.2d	NUM
ftr-308	114	26	311	311	NUM
ftr-308	114	27	(	(	PUNCT
ftr-308	114	28	9th	9th	ADJ
ftr-308	114	29	cir	cir	NOUN
ftr-308	114	30	.	.	PROPN
ftr-308	114	31	1962	1962	NUM
ftr-308	114	32	)	)	PUNCT
ftr-308	114	33	;	;	PUNCT
ftr-308	114	34	fortugno	fortugno	NOUN
ftr-308	114	35	v.	v.	ADP
ftr-308	114	36	commissioner	commissioner	NOUN
ftr-308	114	37	,	,	PUNCT
ftr-308	114	38	41	41	NUM
ftr-308	114	39	t.c	t.c	PROPN
ftr-308	114	40	.	.	PROPN
ftr-308	114	41	316	316	NUM
ftr-308	114	42	(	(	PUNCT
ftr-308	114	43	1963	1963	NUM
ftr-308	114	44	)	)	PUNCT
ftr-308	114	45	,	,	PUNCT
ftr-308	114	46	affd	affd	VERB
ftr-308	114	47	353	353	NUM
ftr-308	114	48	f.2d	f.2d	ADP
ftr-308	114	49	429	429	NUM
ftr-308	114	50	(	(	PUNCT
ftr-308	114	51	3d	3d	NUM
ftr-308	114	52	cir	cir	NOUN
ftr-308	114	53	.	.	PUNCT
ftr-308	114	54	1965	1965	NUM
ftr-308	114	55	)	)	PUNCT
ftr-308	114	56	)	)	PUNCT
ftr-308	114	57	)	)	PUNCT
ftr-308	114	58	.	.	PUNCT
ftr-308	115	1	see	see	VERB
ftr-308	115	2	also	also	ADV
ftr-308	115	3	greene	greene	PROPN
ftr-308	115	4	v.	v.	PROPN
ftr-308	115	5	commissioner	commissioner	PROPN
ftr-308	115	6	,	,	PUNCT
ftr-308	116	1	55	55	NUM
ftr-308	116	2	t.c	t.c	PROPN
ftr-308	116	3	.	.	PROPN
ftr-308	116	4	memo	memo	NOUN
ftr-308	116	5	(	(	PUNCT
ftr-308	116	6	cch	cch	PROPN
ftr-308	116	7	)	)	PUNCT
ftr-308	116	8	1374	1374	NUM
ftr-308	116	9	,	,	PUNCT
ftr-308	116	10	1376	1376	NUM
ftr-308	116	11	,	,	PUNCT
ftr-308	116	12	t.c	t.c	PROPN
ftr-308	116	13	.	.	PROPN
ftr-308	116	14	memo	memo	NOUN
ftr-308	116	15	(	(	PUNCT
ftr-308	116	16	p	p	NOUN
ftr-308	116	17	-	-	PUNCT
ftr-308	116	18	h	h	NOUN
ftr-308	116	19	)	)	PUNCT
ftr-308	116	20	t	t	NOUN
ftr-308	116	21	88,331	88,331	NUM
ftr-308	116	22	at	at	ADP
ftr-308	116	23	88	88	NUM
ftr-308	116	24	-	-	SYM
ftr-308	116	25	1640	1640	NUM
ftr-308	116	26	(	(	PUNCT
ftr-308	116	27	1988	1988	NUM
ftr-308	116	28	)	)	PUNCT
ftr-308	116	29	(	(	PUNCT
ftr-308	116	30	"	"	PUNCT
ftr-308	116	31	it	it	PRON
ftr-308	116	32	is	be	AUX
ftr-308	116	33	well	well	ADV
ftr-308	116	34	settled	settle	VERB
ftr-308	116	35	that	that	SCONJ
ftr-308	116	36	,	,	PUNCT
ftr-308	116	37	where	where	SCONJ
ftr-308	116	38	a	a	DET
ftr-308	116	39	taxpayer	taxpayer	NOUN
ftr-308	116	40	relies	rely	VERB
ftr-308	116	41	to	to	ADP
ftr-308	116	42	his	his	PRON
ftr-308	116	43	detriment	detriment	NOUN
ftr-308	116	44	on	on	ADP
ftr-308	116	45	an	an	DET
ftr-308	116	46	internal	internal	ADJ
ftr-308	116	47	revenue	revenue	NOUN
ftr-308	116	48	service	service	NOUN
ftr-308	116	49	publication	publication	NOUN
ftr-308	116	50	,	,	PUNCT
ftr-308	116	51	the	the	DET
ftr-308	116	52	contents	content	NOUN
ftr-308	116	53	of	of	ADP
ftr-308	116	54	the	the	DET
ftr-308	116	55	publication	publication	NOUN
ftr-308	116	56	do	do	AUX
ftr-308	116	57	not	not	PART
ftr-308	116	58	bar	bar	VERB
ftr-308	116	59	respondent	respondent	NOUN
ftr-308	116	60	from	from	ADP
ftr-308	116	61	collecting	collect	VERB
ftr-308	116	62	tax	tax	NOUN
ftr-308	116	63	lawfully	lawfully	ADV
ftr-308	116	64	due	due	ADJ
ftr-308	116	65	.	.	PUNCT
ftr-308	117	1	while	while	SCONJ
ftr-308	117	2	petitioner	petitioner	NOUN
ftr-308	117	3	did	do	AUX
ftr-308	117	4	not	not	PART
ftr-308	117	5	point	point	VERB
ftr-308	117	6	out	out	ADP
ftr-308	117	7	the	the	DET
ftr-308	117	8	specific	specific	ADJ
ftr-308	117	9	language	language	NOUN
ftr-308	117	10	he	he	PRON
ftr-308	117	11	relied	rely	VERB
ftr-308	117	12	on	on	ADP
ftr-308	117	13	in	in	ADP
ftr-308	117	14	the	the	DET
ftr-308	117	15	publications	publication	NOUN
ftr-308	117	16	,	,	PUNCT
ftr-308	117	17	to	to	ADP
ftr-308	117	18	the	the	DET
ftr-308	117	19	extent	extent	NOUN
ftr-308	117	20	the	the	DET
ftr-308	117	21	publications	publication	NOUN
ftr-308	117	22	may	may	AUX
ftr-308	117	23	have	have	AUX
ftr-308	117	24	been	be	AUX
ftr-308	117	25	misleading	misleading	ADJ
ftr-308	117	26	,	,	PUNCT
ftr-308	117	27	authoritative	authoritative	ADJ
ftr-308	117	28	tax	tax	NOUN
ftr-308	117	29	law	law	NOUN
ftr-308	117	30	is	be	AUX
ftr-308	117	31	contained	contain	VERB
ftr-308	117	32	in	in	ADP
ftr-308	117	33	statutes	statute	NOUN
ftr-308	117	34	,	,	PUNCT
ftr-308	117	35	regulations	regulation	NOUN
ftr-308	117	36	,	,	PUNCT
ftr-308	117	37	and	and	CCONJ
ftr-308	117	38	judicial	judicial	ADJ
ftr-308	117	39	decisions	decision	NOUN
ftr-308	117	40	and	and	CCONJ
ftr-308	117	41	not	not	PART
ftr-308	117	42	in	in	ADP
ftr-308	117	43	information	information	NOUN
ftr-308	117	44	publication	publication	NOUN
ftr-308	117	45	.	.	PUNCT
ftr-308	118	1	internal	internal	ADJ
ftr-308	118	2	revenue	revenue	NOUN
ftr-308	118	3	service	service	NOUN
ftr-308	118	4	publications	publication	NOUN
ftr-308	118	5	are	be	AUX
ftr-308	118	6	merely	merely	ADV
ftr-308	118	7	guides	guide	NOUN
ftr-308	118	8	published	publish	VERB
ftr-308	118	9	by	by	ADP
ftr-308	118	10	the	the	DET
ftr-308	118	11	service	service	NOUN
ftr-308	118	12	to	to	PART
ftr-308	118	13	aid	aid	NOUN
ftr-308	118	14	taxpayers	taxpayer	NOUN
ftr-308	118	15	.	.	PUNCT
ftr-308	118	16	"	"	PUNCT
ftr-308	119	1	(	(	PUNCT
ftr-308	119	2	citations	citation	NOUN
ftr-308	119	3	omitted	omit	VERB
ftr-308	119	4	)	)	PUNCT
ftr-308	119	5	)	)	PUNCT
ftr-308	119	6	.	.	PUNCT
ftr-308	120	1	2013	2013	NUM
ftr-308	120	2	]	]	PUNCT
ftr-308	120	3	119	119	NUM
ftr-308	120	4	florida	florida	PROPN
ftr-308	120	5	tax	tax	NOUN
ftr-308	120	6	review	review	NOUN
ftr-308	120	7	part	part	NOUN
ftr-308	120	8	1i	1i	NOUN
ftr-308	120	9	of	of	ADP
ftr-308	120	10	this	this	DET
ftr-308	120	11	article	article	NOUN
ftr-308	120	12	describes	describe	VERB
ftr-308	120	13	the	the	DET
ftr-308	120	14	origins	origin	NOUN
ftr-308	120	15	of	of	ADP
ftr-308	120	16	the	the	DET
ftr-308	120	17	de	de	X
ftr-308	120	18	novo	novo	NOUN
ftr-308	120	19	doctrine	doctrine	NOUN
ftr-308	120	20	in	in	ADP
ftr-308	120	21	tax	tax	NOUN
ftr-308	120	22	court	court	NOUN
ftr-308	120	23	and	and	CCONJ
ftr-308	120	24	in	in	ADP
ftr-308	120	25	federal	federal	ADJ
ftr-308	120	26	district	district	NOUN
ftr-308	120	27	courts	court	NOUN
ftr-308	120	28	and	and	CCONJ
ftr-308	120	29	the	the	DET
ftr-308	120	30	court	court	NOUN
ftr-308	120	31	of	of	ADP
ftr-308	120	32	federal	federal	ADJ
ftr-308	120	33	claims	claim	NOUN
ftr-308	120	34	,	,	PUNCT
ftr-308	120	35	which	which	PRON
ftr-308	120	36	suggest	suggest	VERB
ftr-308	120	37	it	it	PRON
ftr-308	120	38	is	be	AUX
ftr-308	120	39	unwarranted	unwarranted	ADJ
ftr-308	120	40	to	to	PART
ftr-308	120	41	apply	apply	VERB
ftr-308	120	42	the	the	DET
ftr-308	120	43	doctrine	doctrine	NOUN
ftr-308	120	44	to	to	PART
ftr-308	120	45	preclude	preclude	VERB
ftr-308	120	46	discovery	discovery	NOUN
ftr-308	120	47	or	or	CCONJ
ftr-308	120	48	introduction	introduction	NOUN
ftr-308	120	49	of	of	ADP
ftr-308	120	50	facts	fact	NOUN
ftr-308	120	51	and	and	CCONJ
ftr-308	120	52	information	information	NOUN
ftr-308	120	53	that	that	PRON
ftr-308	120	54	might	might	AUX
ftr-308	120	55	prove	prove	VERB
ftr-308	120	56	the	the	DET
ftr-308	120	57	merits	merit	NOUN
ftr-308	120	58	of	of	ADP
ftr-308	120	59	a	a	DET
ftr-308	120	60	tax	tax	NOUN
ftr-308	120	61	case	case	NOUN
ftr-308	120	62	.	.	PUNCT
ftr-308	121	1	part	part	NOUN
ftr-308	121	2	iii	iii	NOUN
ftr-308	121	3	of	of	ADP
ftr-308	121	4	this	this	DET
ftr-308	121	5	article	article	NOUN
ftr-308	121	6	examines	examine	VERB
ftr-308	121	7	several	several	ADJ
ftr-308	121	8	recent	recent	ADJ
ftr-308	121	9	contexts	context	NOUN
ftr-308	121	10	in	in	ADP
ftr-308	121	11	which	which	PRON
ftr-308	121	12	courts	court	NOUN
ftr-308	121	13	have	have	AUX
ftr-308	121	14	struggled	struggle	VERB
ftr-308	121	15	to	to	PART
ftr-308	121	16	apply	apply	VERB
ftr-308	121	17	the	the	DET
ftr-308	121	18	de	de	X
ftr-308	121	19	novo	novo	NOUN
ftr-308	121	20	doctrine	doctrine	NOUN
ftr-308	121	21	in	in	ADP
ftr-308	121	22	a	a	DET
ftr-308	121	23	coherent	coherent	ADJ
ftr-308	121	24	,	,	PUNCT
ftr-308	121	25	justifiable	justifiable	ADJ
ftr-308	121	26	manner	manner	NOUN
ftr-308	121	27	to	to	ADP
ftr-308	121	28	discovery	discovery	NOUN
ftr-308	121	29	or	or	CCONJ
ftr-308	121	30	evidentiary	evidentiary	ADJ
ftr-308	121	31	disputes	dispute	NOUN
ftr-308	121	32	.	.	PUNCT
ftr-308	122	1	part	part	NOUN
ftr-308	122	2	iv	iv	NUM
ftr-308	122	3	introduces	introduce	VERB
ftr-308	122	4	other	other	ADJ
ftr-308	122	5	problems	problem	NOUN
ftr-308	122	6	with	with	ADP
ftr-308	122	7	applying	apply	VERB
ftr-308	122	8	the	the	DET
ftr-308	122	9	de	de	X
ftr-308	122	10	novo	novo	NOUN
ftr-308	122	11	doctrine	doctrine	NOUN
ftr-308	122	12	as	as	ADP
ftr-308	122	13	a	a	DET
ftr-308	122	14	doctrine	doctrine	NOUN
ftr-308	122	15	of	of	ADP
ftr-308	122	16	relevancy	relevancy	NOUN
ftr-308	122	17	that	that	SCONJ
ftr-308	122	18	courts	court	NOUN
ftr-308	122	19	have	have	AUX
ftr-308	122	20	not	not	PART
ftr-308	122	21	addressed	address	VERB
ftr-308	122	22	,	,	PUNCT
ftr-308	122	23	including	include	VERB
ftr-308	122	24	how	how	SCONJ
ftr-308	122	25	to	to	PART
ftr-308	122	26	reconcile	reconcile	VERB
ftr-308	122	27	the	the	DET
ftr-308	122	28	doctrine	doctrine	NOUN
ftr-308	122	29	with	with	ADP
ftr-308	122	30	instances	instance	NOUN
ftr-308	122	31	in	in	ADP
ftr-308	122	32	which	which	PRON
ftr-308	122	33	the	the	DET
ftr-308	122	34	service	service	NOUN
ftr-308	122	35	asks	ask	VERB
ftr-308	122	36	courts	court	NOUN
ftr-308	122	37	to	to	PART
ftr-308	122	38	defer	defer	VERB
ftr-308	122	39	to	to	ADP
ftr-308	122	40	its	its	PRON
ftr-308	122	41	litigating	litigating	NOUN
ftr-308	122	42	position	position	NOUN
ftr-308	122	43	or	or	CCONJ
ftr-308	122	44	when	when	SCONJ
ftr-308	122	45	the	the	DET
ftr-308	122	46	service	service	NOUN
ftr-308	122	47	assumes	assume	VERB
ftr-308	122	48	a	a	DET
ftr-308	122	49	litigating	litigating	NOUN
ftr-308	122	50	stance	stance	NOUN
ftr-308	122	51	that	that	PRON
ftr-308	122	52	is	be	AUX
ftr-308	122	53	contrary	contrary	ADJ
ftr-308	122	54	to	to	ADP
ftr-308	122	55	the	the	DET
ftr-308	122	56	position	position	NOUN
ftr-308	122	57	it	it	PRON
ftr-308	122	58	took	take	VERB
ftr-308	122	59	during	during	ADP
ftr-308	122	60	audit	audit	NOUN
ftr-308	122	61	.	.	PUNCT
ftr-308	123	1	part	part	NOUN
ftr-308	123	2	v	v	ADP
ftr-308	123	3	of	of	ADP
ftr-308	123	4	this	this	DET
ftr-308	123	5	article	article	NOUN
ftr-308	123	6	concludes	conclude	VERB
ftr-308	123	7	that	that	SCONJ
ftr-308	123	8	courts	court	NOUN
ftr-308	123	9	should	should	AUX
ftr-308	123	10	return	return	VERB
ftr-308	123	11	to	to	ADP
ftr-308	123	12	the	the	DET
ftr-308	123	13	de	de	X
ftr-308	123	14	novo	novo	PROPN
ftr-308	123	15	doctrine	doctrine	NOUN
ftr-308	123	16	's	's	PART
ftr-308	123	17	origins	origin	NOUN
ftr-308	123	18	and	and	CCONJ
ftr-308	123	19	scrap	scrap	VERB
ftr-308	123	20	the	the	DET
ftr-308	123	21	doctrine	doctrine	NOUN
ftr-308	123	22	as	as	ADP
ftr-308	123	23	a	a	DET
ftr-308	123	24	standard	standard	NOUN
ftr-308	123	25	of	of	ADP
ftr-308	123	26	relevancy	relevancy	NOUN
ftr-308	123	27	in	in	ADP
ftr-308	123	28	the	the	DET
ftr-308	123	29	discovery	discovery	NOUN
ftr-308	123	30	or	or	CCONJ
ftr-308	123	31	evidentiary	evidentiary	ADJ
ftr-308	123	32	contexts	contexts	NOUN
ftr-308	123	33	.	.	PUNCT
ftr-308	124	1	an	an	DET
ftr-308	124	2	alternative	alternative	NOUN
ftr-308	124	3	is	be	AUX
ftr-308	124	4	to	to	PART
ftr-308	124	5	establish	establish	VERB
ftr-308	124	6	a	a	DET
ftr-308	124	7	principled	principled	ADJ
ftr-308	124	8	approach	approach	NOUN
ftr-308	124	9	to	to	ADP
ftr-308	124	10	the	the	DET
ftr-308	124	11	de	de	X
ftr-308	124	12	novo	novo	NOUN
ftr-308	124	13	doctrine	doctrine	NOUN
ftr-308	124	14	as	as	ADP
ftr-308	124	15	a	a	DET
ftr-308	124	16	relevancy	relevancy	NOUN
ftr-308	124	17	standard	standard	NOUN
ftr-308	124	18	that	that	PRON
ftr-308	124	19	avoids	avoid	VERB
ftr-308	124	20	the	the	DET
ftr-308	124	21	confusion	confusion	NOUN
ftr-308	124	22	recent	recent	ADJ
ftr-308	124	23	cases	case	NOUN
ftr-308	124	24	have	have	AUX
ftr-308	124	25	engendered	engender	VERB
ftr-308	124	26	.	.	PUNCT
ftr-308	125	1	doing	do	VERB
ftr-308	125	2	so	so	ADV
ftr-308	125	3	could	could	AUX
ftr-308	125	4	prevent	prevent	VERB
ftr-308	125	5	costly	costly	ADJ
ftr-308	125	6	discovery	discovery	NOUN
ftr-308	125	7	and	and	CCONJ
ftr-308	125	8	evidentiary	evidentiary	ADJ
ftr-308	125	9	battles	battle	NOUN
ftr-308	125	10	but	but	CCONJ
ftr-308	125	11	raises	raise	VERB
ftr-308	125	12	other	other	ADJ
ftr-308	125	13	questions	question	NOUN
ftr-308	125	14	courts	court	NOUN
ftr-308	125	15	should	should	AUX
ftr-308	125	16	answer	answer	VERB
ftr-308	125	17	.	.	PUNCT
ftr-308	126	1	ii	ii	PROPN
ftr-308	126	2	.	.	PUNCT
ftr-308	127	1	the	the	DET
ftr-308	127	2	weak	weak	ADJ
ftr-308	127	3	precedential	precedential	ADJ
ftr-308	127	4	underpinnings	underpinning	NOUN
ftr-308	127	5	of	of	ADP
ftr-308	127	6	the	the	DET
ftr-308	127	7	denovo	denovo	PROPN
ftr-308	127	8	doctrine	doctrine	NOUN
ftr-308	127	9	as	as	ADP
ftr-308	127	10	a	a	DET
ftr-308	127	11	relevancy	relevancy	NOUN
ftr-308	127	12	concept	concept	NOUN
ftr-308	127	13	the	the	DET
ftr-308	127	14	de	de	X
ftr-308	127	15	novo	novo	NOUN
ftr-308	127	16	doctrine	doctrine	NOUN
ftr-308	127	17	was	be	AUX
ftr-308	127	18	first	first	ADV
ftr-308	127	19	articulated	articulated	ADJ
ftr-308	127	20	as	as	ADP
ftr-308	127	21	a	a	DET
ftr-308	127	22	standard	standard	NOUN
ftr-308	127	23	of	of	ADP
ftr-308	127	24	review	review	NOUN
ftr-308	127	25	whereby	whereby	SCONJ
ftr-308	127	26	courts	court	NOUN
ftr-308	127	27	committed	commit	VERB
ftr-308	127	28	to	to	ADP
ftr-308	127	29	analyzing	analyze	VERB
ftr-308	127	30	anew	anew	ADV
ftr-308	127	31	all	all	PRON
ftr-308	127	32	of	of	ADP
ftr-308	127	33	the	the	DET
ftr-308	127	34	evidence	evidence	NOUN
ftr-308	127	35	that	that	PRON
ftr-308	127	36	illustrated	illustrate	VERB
ftr-308	127	37	the	the	DET
ftr-308	127	38	merits	merit	NOUN
ftr-308	127	39	of	of	ADP
ftr-308	127	40	a	a	DET
ftr-308	127	41	taxpayer	taxpayer	NOUN
ftr-308	127	42	's	's	PART
ftr-308	127	43	tax	tax	NOUN
ftr-308	127	44	liability	liability	NOUN
ftr-308	127	45	.	.	PUNCT
ftr-308	128	1	in	in	ADP
ftr-308	128	2	the	the	DET
ftr-308	128	3	tax	tax	NOUN
ftr-308	128	4	court	court	NOUN
ftr-308	128	5	,	,	PUNCT
ftr-308	128	6	the	the	DET
ftr-308	128	7	federal	federal	ADJ
ftr-308	128	8	district	district	NOUN
ftr-308	128	9	courts	court	NOUN
ftr-308	128	10	,	,	PUNCT
ftr-308	128	11	and	and	CCONJ
ftr-308	128	12	court	court	NOUN
ftr-308	128	13	of	of	ADP
ftr-308	128	14	federal	federal	ADJ
ftr-308	128	15	claims	claim	NOUN
ftr-308	128	16	,	,	PUNCT
ftr-308	128	17	the	the	DET
ftr-308	128	18	doctrine	doctrine	NOUN
ftr-308	128	19	was	be	AUX
ftr-308	128	20	initially	initially	ADV
ftr-308	128	21	unmoored	unmoored	ADJ
ftr-308	128	22	to	to	ADP
ftr-308	128	23	any	any	DET
ftr-308	128	24	concept	concept	NOUN
ftr-308	128	25	of	of	ADP
ftr-308	128	26	relevancy	relevancy	NOUN
ftr-308	128	27	as	as	ADP
ftr-308	128	28	a	a	DET
ftr-308	128	29	discovery	discovery	NOUN
ftr-308	128	30	or	or	CCONJ
ftr-308	128	31	evidentiary	evidentiary	ADJ
ftr-308	128	32	matter	matter	NOUN
ftr-308	128	33	and	and	CCONJ
ftr-308	128	34	arose	arise	VERB
ftr-308	128	35	in	in	ADP
ftr-308	128	36	cases	case	NOUN
ftr-308	128	37	that	that	PRON
ftr-308	128	38	expanded	expand	VERB
ftr-308	128	39	,	,	PUNCT
ftr-308	128	40	rather	rather	ADV
ftr-308	128	41	than	than	ADP
ftr-308	128	42	restricted	restrict	VERB
ftr-308	128	43	,	,	PUNCT
ftr-308	128	44	the	the	DET
ftr-308	128	45	scope	scope	NOUN
ftr-308	128	46	of	of	ADP
ftr-308	128	47	inquiry	inquiry	NOUN
ftr-308	128	48	.	.	PUNCT
ftr-308	129	1	a.	a.	NOUN
ftr-308	129	2	origins	origin	NOUN
ftr-308	129	3	of	of	ADP
ftr-308	129	4	the	the	DET
ftr-308	129	5	de	de	X
ftr-308	129	6	novo	novo	NOUN
ftr-308	129	7	doctrine	doctrine	NOUN
ftr-308	129	8	in	in	ADP
ftr-308	129	9	tax	tax	NOUN
ftr-308	129	10	court	court	NOUN
ftr-308	129	11	less	less	ADJ
ftr-308	129	12	than	than	ADP
ftr-308	129	13	six	six	NUM
ftr-308	129	14	months	month	NOUN
ftr-308	129	15	after	after	SCONJ
ftr-308	129	16	it	it	PRON
ftr-308	129	17	was	be	AUX
ftr-308	129	18	created	create	VERB
ftr-308	129	19	,	,	PUNCT
ftr-308	129	20	the	the	DET
ftr-308	129	21	board	board	NOUN
ftr-308	129	22	of	of	ADP
ftr-308	129	23	tax	tax	NOUN
ftr-308	129	24	appeals	appeal	NOUN
ftr-308	129	25	(	(	PUNCT
ftr-308	129	26	the	the	DET
ftr-308	129	27	predecessor	predecessor	NOUN
ftr-308	129	28	to	to	ADP
ftr-308	129	29	the	the	DET
ftr-308	129	30	tax	tax	NOUN
ftr-308	129	31	court	court	NOUN
ftr-308	129	32	)	)	PUNCT
ftr-308	129	33	issued	issue	VERB
ftr-308	129	34	what	what	PRON
ftr-308	129	35	is	be	AUX
ftr-308	129	36	perhaps	perhaps	ADV
ftr-308	129	37	its	its	PRON
ftr-308	129	38	earliest	early	ADJ
ftr-308	129	39	articulation	articulation	NOUN
ftr-308	129	40	of	of	ADP
ftr-308	129	41	the	the	DET
ftr-308	129	42	de	de	X
ftr-308	129	43	novo	novo	NOUN
ftr-308	129	44	doctrine.6	doctrine.6	NOUN
ftr-308	129	45	6	6	NUM
ftr-308	129	46	.	.	PUNCT
ftr-308	130	1	the	the	DET
ftr-308	130	2	board	board	NOUN
ftr-308	130	3	of	of	ADP
ftr-308	130	4	tax	tax	NOUN
ftr-308	130	5	appeals	appeal	NOUN
ftr-308	130	6	was	be	AUX
ftr-308	130	7	created	create	VERB
ftr-308	130	8	under	under	ADP
ftr-308	130	9	the	the	DET
ftr-308	130	10	revenue	revenue	NOUN
ftr-308	130	11	act	act	NOUN
ftr-308	130	12	of	of	ADP
ftr-308	130	13	1924	1924	NUM
ftr-308	130	14	.	.	PUNCT
ftr-308	131	1	see	see	VERB
ftr-308	131	2	camilla	camilla	PROPN
ftr-308	131	3	e.	e.	PROPN
ftr-308	131	4	watson	watson	PROPN
ftr-308	131	5	&	&	CCONJ
ftr-308	131	6	brookes	brookes	PROPN
ftr-308	131	7	d.	d.	PROPN
ftr-308	131	8	billman	billman	PROPN
ftr-308	131	9	,	,	PUNCT
ftr-308	131	10	jr	jr	PROPN
ftr-308	131	11	.	.	PROPN
ftr-308	131	12	,	,	PUNCT
ftr-308	131	13	federal	federal	ADJ
ftr-308	131	14	tax	tax	NOUN
ftr-308	131	15	practice	practice	NOUN
ftr-308	131	16	and	and	CCONJ
ftr-308	131	17	procedure	procedure	NOUN
ftr-308	131	18	:	:	PUNCT
ftr-308	131	19	cases	case	NOUN
ftr-308	131	20	,	,	PUNCT
ftr-308	131	21	materials	material	NOUN
ftr-308	131	22	and	and	CCONJ
ftr-308	131	23	problems	problem	NOUN
ftr-308	131	24	67	67	NUM
ftr-308	131	25	(	(	PUNCT
ftr-308	131	26	2004	2004	NUM
ftr-308	131	27	)	)	PUNCT
ftr-308	132	1	[	[	X
ftr-308	132	2	hereinafter	hereinafter	NOUN
ftr-308	132	3	watson	watson	PROPN
ftr-308	132	4	&	&	CCONJ
ftr-308	132	5	billman	billman	PROPN
ftr-308	132	6	,	,	PUNCT
ftr-308	132	7	federal	federal	ADJ
ftr-308	132	8	tax	tax	NOUN
ftr-308	132	9	]	]	PUNCT
ftr-308	132	10	.	.	PUNCT
ftr-308	133	1	the	the	DET
ftr-308	133	2	first	first	ADJ
ftr-308	133	3	members	member	NOUN
ftr-308	133	4	of	of	ADP
ftr-308	133	5	the	the	DET
ftr-308	133	6	board	board	NOUN
ftr-308	133	7	of	of	ADP
ftr-308	133	8	tax	tax	NOUN
ftr-308	133	9	appeals	appeal	NOUN
ftr-308	133	10	,	,	PUNCT
ftr-308	133	11	then	then	ADV
ftr-308	133	12	an	an	DET
ftr-308	133	13	independent	independent	ADJ
ftr-308	133	14	agency	agency	NOUN
ftr-308	133	15	of	of	ADP
ftr-308	133	16	the	the	DET
ftr-308	133	17	executive	executive	ADJ
ftr-308	133	18	branch	branch	NOUN
ftr-308	133	19	,	,	PUNCT
ftr-308	133	20	were	be	AUX
ftr-308	133	21	sworn	swear	VERB
ftr-308	133	22	in	in	ADP
ftr-308	133	23	on	on	ADP
ftr-308	133	24	july	july	PROPN
ftr-308	133	25	16	16	NUM
ftr-308	133	26	,	,	PUNCT
ftr-308	133	27	1924	1924	NUM
ftr-308	133	28	.	.	PUNCT
ftr-308	134	1	harold	harold	PROPN
ftr-308	134	2	dubroff	dubroff	PROPN
ftr-308	134	3	,	,	PUNCT
ftr-308	134	4	the	the	DET
ftr-308	134	5	united	united	PROPN
ftr-308	134	6	states	states	PROPN
ftr-308	134	7	tax	tax	NOUN
ftr-308	134	8	court	court	NOUN
ftr-308	134	9	:	:	PUNCT
ftr-308	134	10	an	an	DET
ftr-308	134	11	historical	historical	ADJ
ftr-308	134	12	analysis	analysis	NOUN
ftr-308	134	13	80	80	NUM
ftr-308	134	14	(	(	PUNCT
ftr-308	134	15	1979	1979	NUM
ftr-308	134	16	)	)	PUNCT
ftr-308	135	1	[	[	X
ftr-308	135	2	hereinafter	hereinafter	NOUN
ftr-308	135	3	dubroff	dubroff	NOUN
ftr-308	135	4	,	,	PUNCT
ftr-308	135	5	historical	historical	ADJ
ftr-308	135	6	analysis	analysis	NOUN
ftr-308	135	7	]	]	PUNCT
ftr-308	135	8	.	.	PUNCT
ftr-308	136	1	120	120	NUM
ftr-308	137	1	[	[	X
ftr-308	137	2	vol	vol	NOUN
ftr-308	137	3	.	.	PUNCT
ftr-308	138	1	14:4	14:4	NUM
ftr-308	138	2	the	the	DET
ftr-308	138	3	de	de	X
ftr-308	138	4	novo	novo	NOUN
ftr-308	138	5	doctrine	doctrine	NOUN
ftr-308	138	6	1	1	NUM
ftr-308	138	7	.	.	PUNCT
ftr-308	138	8	barry	barry	PROPN
ftr-308	139	1	v.	v.	PROPN
ftr-308	139	2	commissioner	commissioner	PROPN
ftr-308	139	3	in	in	ADP
ftr-308	139	4	barry	barry	PROPN
ftr-308	139	5	v.	v.	PROPN
ftr-308	139	6	commissioner	commissioner	PROPN
ftr-308	139	7	,	,	PUNCT
ftr-308	139	8	the	the	DET
ftr-308	139	9	board	board	NOUN
ftr-308	139	10	overruled	overrule	VERB
ftr-308	139	11	the	the	DET
ftr-308	139	12	service	service	NOUN
ftr-308	139	13	's	's	PART
ftr-308	139	14	objection	objection	NOUN
ftr-308	139	15	and	and	CCONJ
ftr-308	139	16	enabled	enable	VERB
ftr-308	139	17	a	a	DET
ftr-308	139	18	taxpayer	taxpayer	NOUN
ftr-308	139	19	to	to	PART
ftr-308	139	20	raise	raise	VERB
ftr-308	139	21	for	for	ADP
ftr-308	139	22	the	the	DET
ftr-308	139	23	first	first	ADJ
ftr-308	139	24	time	time	NOUN
ftr-308	139	25	an	an	DET
ftr-308	139	26	argument	argument	NOUN
ftr-308	139	27	the	the	DET
ftr-308	139	28	taxpayer	taxpayer	NOUN
ftr-308	139	29	did	do	AUX
ftr-308	139	30	not	not	PART
ftr-308	139	31	raise	raise	VERB
ftr-308	139	32	at	at	ADP
ftr-308	139	33	the	the	DET
ftr-308	139	34	administrative	administrative	ADJ
ftr-308	139	35	level	level	NOUN
ftr-308	139	36	.	.	PUNCT
ftr-308	139	37	'	'	PUNCT
ftr-308	140	1	the	the	DET
ftr-308	140	2	board	board	NOUN
ftr-308	140	3	stated	state	VERB
ftr-308	140	4	:	:	PUNCT
ftr-308	140	5	when	when	SCONJ
ftr-308	140	6	a	a	DET
ftr-308	140	7	taxpayer	taxpayer	NOUN
ftr-308	140	8	brings	bring	VERB
ftr-308	140	9	his	his	PRON
ftr-308	140	10	case	case	NOUN
ftr-308	140	11	before	before	ADP
ftr-308	140	12	the	the	DET
ftr-308	140	13	board	board	NOUN
ftr-308	140	14	he	he	PRON
ftr-308	140	15	proceeds	proceed	VERB
ftr-308	140	16	by	by	ADP
ftr-308	140	17	trial	trial	NOUN
ftr-308	140	18	de	de	X
ftr-308	140	19	novo	novo	NOUN
ftr-308	140	20	.	.	PUNCT
ftr-308	141	1	the	the	DET
ftr-308	141	2	record	record	NOUN
ftr-308	141	3	of	of	ADP
ftr-308	141	4	the	the	DET
ftr-308	141	5	case	case	NOUN
ftr-308	141	6	made	make	VERB
ftr-308	141	7	in	in	ADP
ftr-308	141	8	the	the	DET
ftr-308	141	9	internal	internal	PROPN
ftr-308	141	10	revenue	revenue	NOUN
ftr-308	141	11	bureau	bureau	NOUN
ftr-308	141	12	is	be	AUX
ftr-308	141	13	not	not	PART
ftr-308	141	14	before	before	ADP
ftr-308	141	15	the	the	DET
ftr-308	141	16	board	board	NOUN
ftr-308	141	17	except	except	SCONJ
ftr-308	141	18	in	in	ADP
ftr-308	141	19	so	so	ADV
ftr-308	141	20	far	far	ADV
ftr-308	141	21	as	as	SCONJ
ftr-308	141	22	it	it	PRON
ftr-308	141	23	may	may	AUX
ftr-308	141	24	be	be	AUX
ftr-308	141	25	properly	properly	ADV
ftr-308	141	26	placed	place	VERB
ftr-308	141	27	in	in	ADP
ftr-308	141	28	evidence	evidence	NOUN
ftr-308	141	29	by	by	ADP
ftr-308	141	30	the	the	DET
ftr-308	141	31	taxpayer	taxpayer	NOUN
ftr-308	141	32	or	or	CCONJ
ftr-308	141	33	by	by	ADP
ftr-308	141	34	the	the	DET
ftr-308	141	35	commissioner	commissioner	NOUN
ftr-308	141	36	.	.	PUNCT
ftr-308	142	1	the	the	DET
ftr-308	142	2	board	board	NOUN
ftr-308	142	3	must	must	AUX
ftr-308	142	4	decide	decide	VERB
ftr-308	142	5	each	each	DET
ftr-308	142	6	case	case	NOUN
ftr-308	142	7	upon	upon	SCONJ
ftr-308	142	8	the	the	DET
ftr-308	142	9	record	record	NOUN
ftr-308	142	10	made	make	VERB
ftr-308	142	11	at	at	ADP
ftr-308	142	12	the	the	DET
ftr-308	142	13	hearing	hearing	NOUN
ftr-308	142	14	before	before	ADP
ftr-308	142	15	it	it	PRON
ftr-308	142	16	,	,	PUNCT
ftr-308	142	17	and	and	CCONJ
ftr-308	142	18	,	,	PUNCT
ftr-308	142	19	in	in	ADP
ftr-308	142	20	order	order	NOUN
ftr-308	142	21	that	that	SCONJ
ftr-308	142	22	it	it	PRON
ftr-308	142	23	may	may	AUX
ftr-308	142	24	properly	properly	ADV
ftr-308	142	25	do	do	AUX
ftr-308	142	26	so	so	ADV
ftr-308	142	27	,	,	PUNCT
ftr-308	142	28	the	the	DET
ftr-308	142	29	taxpayer	taxpayer	NOUN
ftr-308	142	30	must	must	AUX
ftr-308	142	31	be	be	AUX
ftr-308	142	32	permitted	permit	VERB
ftr-308	142	33	to	to	PART
ftr-308	142	34	fully	fully	ADV
ftr-308	142	35	present	present	VERB
ftr-308	142	36	any	any	DET
ftr-308	142	37	questions	question	NOUN
ftr-308	142	38	relating	relate	VERB
ftr-308	142	39	to	to	ADP
ftr-308	142	40	his	his	PRON
ftr-308	142	41	tax	tax	NOUN
ftr-308	142	42	liability	liability	NOUN
ftr-308	142	43	which	which	PRON
ftr-308	142	44	may	may	AUX
ftr-308	142	45	be	be	AUX
ftr-308	142	46	necessary	necessary	ADJ
ftr-308	142	47	to	to	ADP
ftr-308	142	48	a	a	DET
ftr-308	142	49	correct	correct	ADJ
ftr-308	142	50	determination	determination	NOUN
ftr-308	142	51	of	of	ADP
ftr-308	142	52	the	the	DET
ftr-308	142	53	deficiency	deficiency	NOUN
ftr-308	142	54	.	.	PUNCT
ftr-308	143	1	to	to	PART
ftr-308	143	2	say	say	VERB
ftr-308	143	3	that	that	SCONJ
ftr-308	143	4	the	the	DET
ftr-308	143	5	taxpayer	taxpayer	NOUN
ftr-308	143	6	who	who	PRON
ftr-308	143	7	brings	bring	VERB
ftr-308	143	8	his	his	PRON
ftr-308	143	9	case	case	NOUN
ftr-308	143	10	before	before	SCONJ
ftr-308	143	11	the	the	DET
ftr-308	143	12	board	board	NOUN
ftr-308	143	13	is	be	AUX
ftr-308	143	14	limited	limit	VERB
ftr-308	143	15	to	to	ADP
ftr-308	143	16	questions	question	NOUN
ftr-308	143	17	presented	present	VERB
ftr-308	143	18	before	before	ADP
ftr-308	143	19	the	the	DET
ftr-308	143	20	commissioner	commissioner	NOUN
ftr-308	143	21	,	,	PUNCT
ftr-308	143	22	and	and	CCONJ
ftr-308	143	23	that	that	SCONJ
ftr-308	143	24	the	the	DET
ftr-308	143	25	board	board	NOUN
ftr-308	143	26	in	in	ADP
ftr-308	143	27	its	its	PRON
ftr-308	143	28	determination	determination	NOUN
ftr-308	143	29	of	of	ADP
ftr-308	143	30	the	the	DET
ftr-308	143	31	case	case	NOUN
ftr-308	143	32	is	be	AUX
ftr-308	143	33	restricted	restrict	VERB
ftr-308	143	34	to	to	ADP
ftr-308	143	35	a	a	DET
ftr-308	143	36	decision	decision	NOUN
ftr-308	143	37	of	of	ADP
ftr-308	143	38	issues	issue	NOUN
ftr-308	143	39	raised	raise	VERB
ftr-308	143	40	in	in	ADP
ftr-308	143	41	the	the	DET
ftr-308	143	42	internal	internal	PROPN
ftr-308	143	43	revenue	revenue	NOUN
ftr-308	143	44	bureau	bureau	NOUN
ftr-308	143	45	would	would	AUX
ftr-308	143	46	be	be	AUX
ftr-308	143	47	to	to	PART
ftr-308	143	48	deny	deny	VERB
ftr-308	143	49	the	the	DET
ftr-308	143	50	taxpayer	taxpayer	NOUN
ftr-308	143	51	a	a	DET
ftr-308	143	52	full	full	ADJ
ftr-308	143	53	and	and	CCONJ
ftr-308	143	54	complete	complete	ADJ
ftr-308	143	55	hearing	hearing	NOUN
ftr-308	143	56	and	and	CCONJ
ftr-308	143	57	an	an	DET
ftr-308	143	58	open	open	ADJ
ftr-308	143	59	and	and	CCONJ
ftr-308	143	60	neutral	neutral	ADJ
ftr-308	143	61	consideration	consideration	NOUN
ftr-308	143	62	of	of	ADP
ftr-308	143	63	his	his	PRON
ftr-308	143	64	case	case	NOUN
ftr-308	143	65	.	.	PUNCT
ftr-308	144	1	thus	thus	ADV
ftr-308	144	2	,	,	PUNCT
ftr-308	144	3	the	the	DET
ftr-308	144	4	de	de	X
ftr-308	144	5	novo	novo	NOUN
ftr-308	144	6	doctrine	doctrine	NOUN
ftr-308	144	7	encompasses	encompass	VERB
ftr-308	144	8	the	the	DET
ftr-308	144	9	idea	idea	NOUN
ftr-308	144	10	that	that	SCONJ
ftr-308	144	11	courts	court	NOUN
ftr-308	144	12	in	in	ADP
ftr-308	144	13	deficiency	deficiency	NOUN
ftr-308	144	14	cases	case	NOUN
ftr-308	144	15	do	do	AUX
ftr-308	144	16	not	not	PART
ftr-308	144	17	sit	sit	VERB
ftr-308	144	18	in	in	ADP
ftr-308	144	19	judgment	judgment	NOUN
ftr-308	144	20	of	of	ADP
ftr-308	144	21	the	the	DET
ftr-308	144	22	record	record	NOUN
ftr-308	144	23	established	establish	VERB
ftr-308	144	24	by	by	ADP
ftr-308	144	25	and	and	CCONJ
ftr-308	144	26	before	before	ADP
ftr-308	144	27	the	the	DET
ftr-308	144	28	service.9	service.9	NOUN
ftr-308	144	29	rather	rather	ADV
ftr-308	144	30	,	,	PUNCT
ftr-308	144	31	courts	court	NOUN
ftr-308	144	32	determine	determine	VERB
ftr-308	144	33	taxpayers	taxpayer	NOUN
ftr-308	144	34	'	'	PART
ftr-308	144	35	liabilities	liability	NOUN
ftr-308	144	36	anew	anew	ADV
ftr-308	144	37	based	base	VERB
ftr-308	144	38	on	on	ADP
ftr-308	144	39	the	the	DET
ftr-308	144	40	evidence	evidence	NOUN
ftr-308	144	41	introduced	introduce	VERB
ftr-308	144	42	by	by	ADP
ftr-308	144	43	the	the	DET
ftr-308	144	44	parties	party	NOUN
ftr-308	144	45	and	and	CCONJ
ftr-308	144	46	the	the	DET
ftr-308	144	47	merits	merit	NOUN
ftr-308	144	48	of	of	ADP
ftr-308	144	49	the	the	DET
ftr-308	144	50	case	case	NOUN
ftr-308	144	51	.	.	PUNCT
ftr-308	145	1	ironically	ironically	ADV
ftr-308	145	2	,	,	PUNCT
ftr-308	145	3	in	in	ADP
ftr-308	145	4	direct	direct	ADJ
ftr-308	145	5	opposition	opposition	NOUN
ftr-308	145	6	to	to	ADP
ftr-308	145	7	the	the	DET
ftr-308	145	8	government	government	NOUN
ftr-308	145	9	's	's	PART
ftr-308	145	10	current	current	ADJ
ftr-308	145	11	articulations	articulation	NOUN
ftr-308	145	12	of	of	ADP
ftr-308	145	13	the	the	DET
ftr-308	145	14	de	de	X
ftr-308	145	15	novo	novo	NOUN
ftr-308	145	16	doctrine	doctrine	NOUN
ftr-308	145	17	as	as	ADP
ftr-308	145	18	a	a	DET
ftr-308	145	19	standard	standard	NOUN
ftr-308	145	20	of	of	ADP
ftr-308	145	21	relevancy	relevancy	NOUN
ftr-308	145	22	,	,	PUNCT
ftr-308	145	23	in	in	ADP
ftr-308	145	24	barry	barry	NOUN
ftr-308	145	25	the	the	DET
ftr-308	145	26	service	service	NOUN
ftr-308	145	27	argued	argue	VERB
ftr-308	145	28	that	that	SCONJ
ftr-308	145	29	the	the	DET
ftr-308	145	30	only	only	ADJ
ftr-308	145	31	items	item	NOUN
ftr-308	145	32	germane	germane	ADJ
ftr-308	145	33	to	to	ADP
ftr-308	145	34	the	the	DET
ftr-308	145	35	board	board	NOUN
ftr-308	145	36	's	's	PART
ftr-308	145	37	determination	determination	NOUN
ftr-308	145	38	7	7	NUM
ftr-308	145	39	.	.	PUNCT
ftr-308	145	40	barry	barry	PROPN
ftr-308	145	41	v.	v.	PROPN
ftr-308	145	42	commissioner	commissioner	PROPN
ftr-308	145	43	,	,	PUNCT
ftr-308	145	44	1	1	NUM
ftr-308	145	45	b.t.a	b.t.a	NOUN
ftr-308	145	46	.	.	NOUN
ftr-308	145	47	156	156	NUM
ftr-308	145	48	(	(	PUNCT
ftr-308	145	49	1924	1924	NUM
ftr-308	145	50	)	)	PUNCT
ftr-308	145	51	.	.	PUNCT
ftr-308	146	1	8	8	X
ftr-308	146	2	.	.	X
ftr-308	147	1	i	i	PRON
ftr-308	147	2	d.	d.	PROPN
ftr-308	147	3	at	at	ADP
ftr-308	147	4	157	157	NUM
ftr-308	147	5	.	.	PUNCT
ftr-308	148	1	9	9	NUM
ftr-308	148	2	.	.	X
ftr-308	149	1	in	in	ADP
ftr-308	149	2	certain	certain	ADJ
ftr-308	149	3	non	non	ADJ
ftr-308	149	4	-	-	ADJ
ftr-308	149	5	deficiency	deficiency	NOUN
ftr-308	149	6	cases	case	NOUN
ftr-308	149	7	,	,	PUNCT
ftr-308	149	8	however	however	ADV
ftr-308	149	9	,	,	PUNCT
ftr-308	149	10	the	the	DET
ftr-308	149	11	tax	tax	NOUN
ftr-308	149	12	court	court	NOUN
ftr-308	149	13	's	's	PART
ftr-308	149	14	review	review	NOUN
ftr-308	149	15	may	may	AUX
ftr-308	149	16	be	be	AUX
ftr-308	149	17	limited	limit	VERB
ftr-308	149	18	to	to	ADP
ftr-308	149	19	the	the	DET
ftr-308	149	20	administrative	administrative	ADJ
ftr-308	149	21	record	record	NOUN
ftr-308	149	22	established	establish	VERB
ftr-308	149	23	by	by	ADP
ftr-308	149	24	and	and	CCONJ
ftr-308	149	25	before	before	ADP
ftr-308	149	26	the	the	DET
ftr-308	149	27	service	service	NOUN
ftr-308	149	28	.	.	PUNCT
ftr-308	150	1	see	see	VERB
ftr-308	150	2	,	,	PUNCT
ftr-308	150	3	e.g.	e.g.	ADV
ftr-308	150	4	,	,	PUNCT
ftr-308	150	5	robinette	robinette	PROPN
ftr-308	150	6	v.	v.	PROPN
ftr-308	150	7	commissioner	commissioner	PROPN
ftr-308	150	8	,	,	PUNCT
ftr-308	150	9	439	439	PROPN
ftr-308	150	10	f.3d	f.3d	NUM
ftr-308	150	11	455	455	NUM
ftr-308	150	12	(	(	PUNCT
ftr-308	150	13	8th	8th	ADJ
ftr-308	150	14	cir	cir	NOUN
ftr-308	150	15	.	.	PUNCT
ftr-308	150	16	2006	2006	NUM
ftr-308	150	17	)	)	PUNCT
ftr-308	151	1	(	(	PUNCT
ftr-308	151	2	holding	hold	VERB
ftr-308	151	3	that	that	SCONJ
ftr-308	151	4	the	the	DET
ftr-308	151	5	tax	tax	NOUN
ftr-308	151	6	court	court	NOUN
ftr-308	151	7	erred	err	VERB
ftr-308	151	8	in	in	ADP
ftr-308	151	9	deciding	decide	VERB
ftr-308	151	10	that	that	SCONJ
ftr-308	151	11	it	it	PRON
ftr-308	151	12	could	could	AUX
ftr-308	151	13	consider	consider	VERB
ftr-308	151	14	evidence	evidence	NOUN
ftr-308	151	15	not	not	PART
ftr-308	151	16	in	in	ADP
ftr-308	151	17	the	the	DET
ftr-308	151	18	administrative	administrative	ADJ
ftr-308	151	19	record	record	NOUN
ftr-308	151	20	in	in	ADP
ftr-308	151	21	its	its	PRON
ftr-308	151	22	review	review	NOUN
ftr-308	151	23	of	of	ADP
ftr-308	151	24	a	a	DET
ftr-308	151	25	collection	collection	NOUN
ftr-308	151	26	due	due	ADJ
ftr-308	151	27	process	process	NOUN
ftr-308	151	28	hearing	hearing	NOUN
ftr-308	151	29	)	)	PUNCT
ftr-308	151	30	;	;	PUNCT
ftr-308	151	31	murphy	murphy	PROPN
ftr-308	151	32	v.	v.	PROPN
ftr-308	151	33	commissioner	commissioner	PROPN
ftr-308	151	34	,	,	PUNCT
ftr-308	151	35	469	469	NUM
ftr-308	151	36	f.3d	f.3d	NUM
ftr-308	151	37	27	27	NUM
ftr-308	151	38	(	(	PUNCT
ftr-308	151	39	1st	1st	ADJ
ftr-308	151	40	cir	cir	NOUN
ftr-308	151	41	.	.	PUNCT
ftr-308	151	42	2006	2006	NUM
ftr-308	151	43	)	)	PUNCT
ftr-308	151	44	(	(	PUNCT
ftr-308	151	45	holding	hold	VERB
ftr-308	151	46	that	that	DET
ftr-308	151	47	tax	tax	NOUN
ftr-308	151	48	court	court	NOUN
ftr-308	151	49	properly	properly	ADV
ftr-308	151	50	excluded	exclude	VERB
ftr-308	151	51	evidence	evidence	NOUN
ftr-308	151	52	not	not	PART
ftr-308	151	53	in	in	ADP
ftr-308	151	54	the	the	DET
ftr-308	151	55	administrative	administrative	ADJ
ftr-308	151	56	record	record	NOUN
ftr-308	151	57	in	in	ADP
ftr-308	151	58	its	its	PRON
ftr-308	151	59	review	review	NOUN
ftr-308	151	60	of	of	ADP
ftr-308	151	61	a	a	DET
ftr-308	151	62	collection	collection	NOUN
ftr-308	151	63	due	due	ADJ
ftr-308	151	64	process	process	NOUN
ftr-308	151	65	hearing	hearing	NOUN
ftr-308	151	66	)	)	PUNCT
ftr-308	151	67	.	.	PUNCT
ftr-308	152	1	but	but	CCONJ
ftr-308	152	2	see	see	VERB
ftr-308	152	3	wilson	wilson	PROPN
ftr-308	152	4	v.	v.	PROPN
ftr-308	152	5	commissioner	commissioner	PROPN
ftr-308	152	6	,	,	PUNCT
ftr-308	152	7	ill	ill	ADJ
ftr-308	152	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	152	9	(	(	PUNCT
ftr-308	152	10	p	p	NOUN
ftr-308	152	11	-	-	PUNCT
ftr-308	152	12	h	h	NOUN
ftr-308	152	13	)	)	PUNCT
ftr-308	152	14	2013	2013	NUM
ftr-308	152	15	-	-	SYM
ftr-308	152	16	522	522	NUM
ftr-308	152	17	,	,	PUNCT
ftr-308	152	18	531	531	NUM
ftr-308	152	19	(	(	PUNCT
ftr-308	152	20	9th	9th	ADJ
ftr-308	152	21	cir	cir	NOUN
ftr-308	152	22	.	.	PROPN
ftr-308	152	23	2013	2013	NUM
ftr-308	152	24	)	)	PUNCT
ftr-308	152	25	(	(	PUNCT
ftr-308	152	26	"	"	PUNCT
ftr-308	152	27	the	the	DET
ftr-308	152	28	text	text	NOUN
ftr-308	152	29	structure	structure	NOUN
ftr-308	152	30	,	,	PUNCT
ftr-308	152	31	and	and	CCONJ
ftr-308	152	32	legislative	legislative	ADJ
ftr-308	152	33	history	history	NOUN
ftr-308	152	34	of	of	ADP
ftr-308	152	35	§	§	PROPN
ftr-308	152	36	6015(e	6015(e	NOUN
ftr-308	152	37	)	)	PUNCT
ftr-308	152	38	direct	direct	VERB
ftr-308	152	39	the	the	DET
ftr-308	152	40	tax	tax	NOUN
ftr-308	152	41	court	court	NOUN
ftr-308	152	42	to	to	PART
ftr-308	152	43	proceed	proceed	VERB
ftr-308	152	44	de	de	X
ftr-308	152	45	novo	novo	NOUN
ftr-308	152	46	when	when	SCONJ
ftr-308	152	47	determining	determine	VERB
ftr-308	152	48	whether	whether	SCONJ
ftr-308	152	49	a	a	DET
ftr-308	152	50	taxpayer	taxpayer	NOUN
ftr-308	152	51	is	be	AUX
ftr-308	152	52	eligible	eligible	ADJ
ftr-308	152	53	for	for	ADP
ftr-308	152	54	relief	relief	NOUN
ftr-308	152	55	under	under	ADP
ftr-308	152	56	§	§	PROPN
ftr-308	152	57	6015(f	6015(f	NUM
ftr-308	152	58	)	)	PUNCT
ftr-308	152	59	.	.	PUNCT
ftr-308	153	1	the	the	DET
ftr-308	153	2	tax	tax	NOUN
ftr-308	153	3	court	court	NOUN
ftr-308	153	4	therefore	therefore	ADV
ftr-308	153	5	did	do	AUX
ftr-308	153	6	not	not	PART
ftr-308	153	7	err	err	VERB
ftr-308	153	8	in	in	ADP
ftr-308	153	9	holding	hold	VERB
ftr-308	153	10	a	a	DET
ftr-308	153	11	trial	trial	NOUN
ftr-308	153	12	de	de	X
ftr-308	153	13	novo	novo	NOUN
ftr-308	153	14	and	and	CCONJ
ftr-308	153	15	applying	apply	VERB
ftr-308	153	16	a	a	DET
ftr-308	153	17	de	de	X
ftr-308	153	18	novo	novo	NOUN
ftr-308	153	19	standard	standard	NOUN
ftr-308	153	20	of	of	ADP
ftr-308	153	21	review	review	NOUN
ftr-308	153	22	in	in	ADP
ftr-308	153	23	this	this	DET
ftr-308	153	24	case	case	NOUN
ftr-308	153	25	.	.	PUNCT
ftr-308	153	26	"	"	PUNCT
ftr-308	153	27	)	)	PUNCT
ftr-308	153	28	.	.	PUNCT
ftr-308	154	1	2013	2013	NUM
ftr-308	154	2	]	]	PUNCT
ftr-308	154	3	121	121	NUM
ftr-308	154	4	florida	florida	PROPN
ftr-308	154	5	tax	tax	NOUN
ftr-308	154	6	review	review	NOUN
ftr-308	154	7	were	be	AUX
ftr-308	154	8	those	those	PRON
ftr-308	154	9	considered	consider	VERB
ftr-308	154	10	at	at	ADP
ftr-308	154	11	the	the	DET
ftr-308	154	12	administrative	administrative	ADJ
ftr-308	154	13	level	level	NOUN
ftr-308	154	14	.	.	PUNCT
ftr-308	155	1	the	the	DET
ftr-308	155	2	board	board	NOUN
ftr-308	155	3	rejected	reject	VERB
ftr-308	155	4	that	that	DET
ftr-308	155	5	argument	argument	NOUN
ftr-308	155	6	,	,	PUNCT
ftr-308	155	7	but	but	CCONJ
ftr-308	155	8	barry	barry	NOUN
ftr-308	155	9	does	do	AUX
ftr-308	155	10	not	not	PART
ftr-308	155	11	stand	stand	VERB
ftr-308	155	12	for	for	ADP
ftr-308	155	13	the	the	DET
ftr-308	155	14	converse	converse	NOUN
ftr-308	155	15	:	:	PUNCT
ftr-308	155	16	that	that	SCONJ
ftr-308	155	17	facts	fact	NOUN
ftr-308	155	18	and	and	CCONJ
ftr-308	155	19	materials	material	NOUN
ftr-308	155	20	developed	develop	VERB
ftr-308	155	21	at	at	ADP
ftr-308	155	22	the	the	DET
ftr-308	155	23	administrative	administrative	ADJ
ftr-308	155	24	level	level	NOUN
ftr-308	155	25	are	be	AUX
ftr-308	155	26	never	never	ADV
ftr-308	155	27	germane	germane	ADJ
ftr-308	155	28	to	to	ADP
ftr-308	155	29	the	the	DET
ftr-308	155	30	board	board	NOUN
ftr-308	155	31	's	's	PART
ftr-308	155	32	decisions	decision	NOUN
ftr-308	155	33	.	.	PUNCT
ftr-308	156	1	rather	rather	ADV
ftr-308	156	2	,	,	PUNCT
ftr-308	156	3	like	like	ADP
ftr-308	156	4	other	other	ADJ
ftr-308	156	5	contemporaneous	contemporaneous	ADJ
ftr-308	156	6	articulations	articulation	NOUN
ftr-308	156	7	of	of	ADP
ftr-308	156	8	the	the	DET
ftr-308	156	9	de	de	PROPN
ftr-308	156	10	novo	novo	PROPN
ftr-308	156	11	doctrine	doctrine	NOUN
ftr-308	156	12	,	,	PUNCT
ftr-308	156	13	barry	barry	PROPN
ftr-308	156	14	expands	expand	VERB
ftr-308	156	15	the	the	DET
ftr-308	156	16	scope	scope	NOUN
ftr-308	156	17	of	of	ADP
ftr-308	156	18	inquiry	inquiry	NOUN
ftr-308	156	19	,	,	PUNCT
ftr-308	156	20	rather	rather	ADV
ftr-308	156	21	than	than	ADP
ftr-308	156	22	contracts	contract	VERB
ftr-308	156	23	it	it	PRON
ftr-308	156	24	.	.	PUNCT
ftr-308	157	1	'0	'0	PROPN
ftr-308	157	2	barry	barry	PROPN
ftr-308	157	3	also	also	ADV
ftr-308	157	4	makes	make	VERB
ftr-308	157	5	clear	clear	ADJ
ftr-308	157	6	that	that	SCONJ
ftr-308	157	7	notions	notion	NOUN
ftr-308	157	8	of	of	ADP
ftr-308	157	9	fundamental	fundamental	ADJ
ftr-308	157	10	fairness	fairness	NOUN
ftr-308	157	11	play	play	VERB
ftr-308	157	12	a	a	DET
ftr-308	157	13	role	role	NOUN
ftr-308	157	14	,	,	PUNCT
ftr-308	157	15	as	as	SCONJ
ftr-308	157	16	a	a	DET
ftr-308	157	17	broad	broad	ADJ
ftr-308	157	18	inquiry	inquiry	NOUN
ftr-308	157	19	is	be	AUX
ftr-308	157	20	necessary	necessary	ADJ
ftr-308	157	21	to	to	PART
ftr-308	157	22	ensure	ensure	VERB
ftr-308	157	23	the	the	DET
ftr-308	157	24	taxpayer	taxpayer	NOUN
ftr-308	157	25	obtains	obtain	VERB
ftr-308	157	26	"	"	PUNCT
ftr-308	157	27	a	a	DET
ftr-308	157	28	full	full	ADJ
ftr-308	157	29	and	and	CCONJ
ftr-308	157	30	complete	complete	ADJ
ftr-308	157	31	hearing	hearing	NOUN
ftr-308	157	32	and	and	CCONJ
ftr-308	157	33	an	an	DET
ftr-308	157	34	open	open	ADJ
ftr-308	157	35	and	and	CCONJ
ftr-308	157	36	neutral	neutral	ADJ
ftr-308	157	37	consideration	consideration	NOUN
ftr-308	157	38	of	of	ADP
ftr-308	157	39	his	his	PRON
ftr-308	157	40	case	case	NOUN
ftr-308	157	41	.	.	PUNCT
ftr-308	158	1	"	"	PUNCT
ftr-308	158	2	"	"	PUNCT
ftr-308	158	3	most	most	ADV
ftr-308	158	4	importantly	importantly	ADV
ftr-308	158	5	,	,	PUNCT
ftr-308	158	6	barry	barry	PROPN
ftr-308	158	7	's	's	PART
ftr-308	158	8	creation	creation	NOUN
ftr-308	158	9	of	of	ADP
ftr-308	158	10	the	the	DET
ftr-308	158	11	de	de	X
ftr-308	158	12	novo	novo	PROPN
ftr-308	158	13	doctrine	doctrine	NOUN
ftr-308	158	14	was	be	AUX
ftr-308	158	15	entirely	entirely	ADV
ftr-308	158	16	independent	independent	ADJ
ftr-308	158	17	of	of	ADP
ftr-308	158	18	any	any	DET
ftr-308	158	19	notion	notion	NOUN
ftr-308	158	20	of	of	ADP
ftr-308	158	21	relevancy	relevancy	NOUN
ftr-308	158	22	as	as	ADP
ftr-308	158	23	an	an	DET
ftr-308	158	24	evidentiary	evidentiary	NOUN
ftr-308	158	25	or	or	CCONJ
ftr-308	158	26	discovery	discovery	NOUN
ftr-308	158	27	concept	concept	NOUN
ftr-308	158	28	.	.	PUNCT
ftr-308	159	1	this	this	PRON
ftr-308	159	2	makes	make	VERB
ftr-308	159	3	sense	sense	NOUN
ftr-308	159	4	,	,	PUNCT
ftr-308	159	5	in	in	ADP
ftr-308	159	6	part	part	NOUN
ftr-308	159	7	because	because	SCONJ
ftr-308	159	8	barry	barry	PROPN
ftr-308	159	9	articulated	articulate	VERB
ftr-308	159	10	the	the	DET
ftr-308	159	11	de	de	X
ftr-308	159	12	novo	novo	NOUN
ftr-308	159	13	doctrine	doctrine	NOUN
ftr-308	159	14	as	as	ADP
ftr-308	159	15	a	a	DET
ftr-308	159	16	standard	standard	NOUN
ftr-308	159	17	of	of	ADP
ftr-308	159	18	review	review	NOUN
ftr-308	159	19	in	in	ADP
ftr-308	159	20	tax	tax	NOUN
ftr-308	159	21	cases	case	NOUN
ftr-308	159	22	,	,	PUNCT
ftr-308	159	23	and	and	CCONJ
ftr-308	159	24	standards	standard	NOUN
ftr-308	159	25	of	of	ADP
ftr-308	159	26	review	review	NOUN
ftr-308	159	27	are	be	AUX
ftr-308	159	28	questions	question	NOUN
ftr-308	159	29	of	of	ADP
ftr-308	159	30	law	law	NOUN
ftr-308	159	31	distinct	distinct	ADJ
ftr-308	159	32	from	from	ADP
ftr-308	159	33	evidentiary	evidentiary	NOUN
ftr-308	159	34	and	and	CCONJ
ftr-308	159	35	discovery	discovery	NOUN
ftr-308	159	36	rules	rule	NOUN
ftr-308	159	37	.	.	PUNCT
ftr-308	160	1	but	but	CCONJ
ftr-308	160	2	it	it	PRON
ftr-308	160	3	also	also	ADV
ftr-308	160	4	makes	make	VERB
ftr-308	160	5	sense	sense	NOUN
ftr-308	160	6	because	because	SCONJ
ftr-308	160	7	the	the	DET
ftr-308	160	8	board	board	NOUN
ftr-308	160	9	,	,	PUNCT
ftr-308	160	10	which	which	PRON
ftr-308	160	11	congress	congress	PROPN
ftr-308	160	12	renamed	rename	VERB
ftr-308	160	13	the	the	DET
ftr-308	160	14	tax	tax	NOUN
ftr-308	160	15	court	court	NOUN
ftr-308	160	16	in	in	ADP
ftr-308	160	17	1942	1942	NUM
ftr-308	160	18	and	and	CCONJ
ftr-308	160	19	designated	designate	VERB
ftr-308	160	20	as	as	ADP
ftr-308	160	21	an	an	DET
ftr-308	160	22	article	article	NOUN
ftr-308	160	23	i	i	PRON
ftr-308	160	24	court	court	NOUN
ftr-308	160	25	in	in	ADP
ftr-308	160	26	1969,12	1969,12	PROPN
ftr-308	160	27	had	have	VERB
ftr-308	160	28	no	no	DET
ftr-308	160	29	formal	formal	ADJ
ftr-308	160	30	pretrial	pretrial	ADJ
ftr-308	160	31	discovery	discovery	NOUN
ftr-308	160	32	procedures	procedure	NOUN
ftr-308	160	33	until	until	ADP
ftr-308	160	34	1974	1974	NUM
ftr-308	160	35	,	,	PUNCT
ftr-308	160	36	and	and	CCONJ
ftr-308	160	37	thus	thus	ADV
ftr-308	160	38	presumably	presumably	ADV
ftr-308	160	39	had	have	VERB
ftr-308	160	40	limited	limit	VERB
ftr-308	160	41	occasion	occasion	NOUN
ftr-308	160	42	to	to	PART
ftr-308	160	43	grapple	grapple	VERB
ftr-308	160	44	with	with	ADP
ftr-308	160	45	relevancy	relevancy	NOUN
ftr-308	160	46	questions	question	NOUN
ftr-308	160	47	in	in	ADP
ftr-308	160	48	the	the	DET
ftr-308	160	49	discovery	discovery	NOUN
ftr-308	160	50	context.13	context.13	NUM
ftr-308	160	51	however	however	ADV
ftr-308	160	52	,	,	PUNCT
ftr-308	160	53	shortly	shortly	ADV
ftr-308	160	54	after	after	SCONJ
ftr-308	160	55	the	the	DET
ftr-308	160	56	tax	tax	NOUN
ftr-308	160	57	court	court	NOUN
ftr-308	160	58	adopted	adopt	VERB
ftr-308	160	59	its	its	PRON
ftr-308	160	60	formal	formal	ADJ
ftr-308	160	61	pretrial	pretrial	ADJ
ftr-308	160	62	discovery	discovery	NOUN
ftr-308	160	63	procedures	procedure	NOUN
ftr-308	160	64	,	,	PUNCT
ftr-308	160	65	it	it	PRON
ftr-308	160	66	articulated	articulate	VERB
ftr-308	160	67	what	what	PRON
ftr-308	160	68	is	be	AUX
ftr-308	160	69	today	today	NOUN
ftr-308	160	70	arguably	arguably	ADV
ftr-308	160	71	its	its	PRON
ftr-308	160	72	most	most	ADV
ftr-308	160	73	widely	widely	ADV
ftr-308	160	74	cited	cite	VERB
ftr-308	160	75	iteration	iteration	NOUN
ftr-308	160	76	of	of	ADP
ftr-308	160	77	the	the	DET
ftr-308	160	78	de	de	PROPN
ftr-308	160	79	novo	novo	PROPN
ftr-308	160	80	doctrine	doctrine	NOUN
ftr-308	160	81	.	.	PUNCT
ftr-308	161	1	10	10	NUM
ftr-308	161	2	.	.	X
ftr-308	161	3	see	see	VERB
ftr-308	161	4	also	also	ADV
ftr-308	161	5	wisconsin	wisconsin	PROPN
ftr-308	161	6	butter	butter	PROPN
ftr-308	161	7	&	&	CCONJ
ftr-308	161	8	cheese	cheese	PROPN
ftr-308	161	9	co.	co.	PROPN
ftr-308	162	1	v.	v.	PROPN
ftr-308	162	2	commissioner	commissioner	PROPN
ftr-308	162	3	,	,	PUNCT
ftr-308	162	4	10	10	NUM
ftr-308	162	5	b.t.a	b.t.a	NOUN
ftr-308	162	6	.	.	PROPN
ftr-308	162	7	852	852	NUM
ftr-308	162	8	,	,	PUNCT
ftr-308	162	9	854	854	NUM
ftr-308	162	10	(	(	PUNCT
ftr-308	162	11	1928	1928	NUM
ftr-308	162	12	)	)	PUNCT
ftr-308	162	13	(	(	PUNCT
ftr-308	162	14	"	"	PUNCT
ftr-308	162	15	on	on	ADP
ftr-308	162	16	many	many	ADJ
ftr-308	162	17	occasions	occasion	NOUN
ftr-308	162	18	the	the	DET
ftr-308	162	19	board	board	NOUN
ftr-308	162	20	and	and	CCONJ
ftr-308	162	21	its	its	PRON
ftr-308	162	22	members	member	NOUN
ftr-308	162	23	have	have	AUX
ftr-308	162	24	had	have	VERB
ftr-308	162	25	occasion	occasion	NOUN
ftr-308	162	26	,	,	PUNCT
ftr-308	162	27	in	in	ADP
ftr-308	162	28	decisions	decision	NOUN
ftr-308	162	29	and	and	CCONJ
ftr-308	162	30	otherwise	otherwise	ADV
ftr-308	162	31	,	,	PUNCT
ftr-308	162	32	to	to	PART
ftr-308	162	33	point	point	VERB
ftr-308	162	34	out	out	ADP
ftr-308	162	35	that	that	SCONJ
ftr-308	162	36	the	the	DET
ftr-308	162	37	proceeding	proceeding	NOUN
ftr-308	162	38	before	before	SCONJ
ftr-308	162	39	it	it	PRON
ftr-308	162	40	is	be	AUX
ftr-308	162	41	de	de	X
ftr-308	162	42	novo	novo	NOUN
ftr-308	162	43	and	and	CCONJ
ftr-308	162	44	that	that	SCONJ
ftr-308	162	45	we	we	PRON
ftr-308	162	46	have	have	VERB
ftr-308	162	47	before	before	ADP
ftr-308	162	48	us	we	PRON
ftr-308	162	49	only	only	ADV
ftr-308	162	50	such	such	ADJ
ftr-308	162	51	evidence	evidence	NOUN
ftr-308	162	52	as	as	SCONJ
ftr-308	162	53	the	the	DET
ftr-308	162	54	parties	party	NOUN
ftr-308	162	55	submit	submit	VERB
ftr-308	162	56	.	.	PUNCT
ftr-308	163	1	"	"	PUNCT
ftr-308	163	2	)	)	PUNCT
ftr-308	163	3	;	;	PUNCT
ftr-308	163	4	martin	martin	PROPN
ftr-308	163	5	wunderlich	wunderlich	PROPN
ftr-308	163	6	co.	co.	PROPN
ftr-308	164	1	v.	v.	PROPN
ftr-308	164	2	commissioner	commissioner	PROPN
ftr-308	164	3	,	,	PUNCT
ftr-308	164	4	p	p	PROPN
ftr-308	164	5	-	-	PUNCT
ftr-308	164	6	h	h	NOUN
ftr-308	164	7	1952	1952	NUM
ftr-308	164	8	b.t.a	b.t.a	NOUN
ftr-308	164	9	.	.	PROPN
ftr-308	164	10	mem	mem	PROPN
ftr-308	164	11	.	.	PUNCT
ftr-308	165	1	dec	dec	PROPN
ftr-308	165	2	.	.	PUNCT
ftr-308	166	1	(	(	PUNCT
ftr-308	166	2	p	p	X
ftr-308	166	3	-	-	PUNCT
ftr-308	166	4	h	h	NOUN
ftr-308	166	5	)	)	PUNCT
ftr-308	166	6	t	t	NOUN
ftr-308	166	7	52,029	52,029	NUM
ftr-308	166	8	,	,	PUNCT
ftr-308	166	9	at	at	ADP
ftr-308	166	10	52	52	NUM
ftr-308	166	11	-	-	SYM
ftr-308	166	12	96	96	NUM
ftr-308	166	13	(	(	PUNCT
ftr-308	166	14	1952	1952	NUM
ftr-308	166	15	)	)	PUNCT
ftr-308	166	16	(	(	PUNCT
ftr-308	166	17	"	"	PUNCT
ftr-308	166	18	the	the	DET
ftr-308	166	19	court	court	NOUN
ftr-308	166	20	admitted	admit	VERB
ftr-308	166	21	into	into	ADP
ftr-308	166	22	evidence	evidence	NOUN
ftr-308	166	23	,	,	PUNCT
ftr-308	166	24	over	over	ADP
ftr-308	166	25	objection	objection	NOUN
ftr-308	166	26	of	of	ADP
ftr-308	166	27	respondent	respondent	NOUN
ftr-308	166	28	,	,	PUNCT
ftr-308	166	29	certain	certain	ADJ
ftr-308	166	30	documents	document	NOUN
ftr-308	166	31	which	which	DET
ftr-308	166	32	petitioner	petitioner	NOUN
ftr-308	166	33	contends	contend	VERB
ftr-308	166	34	represent	represent	VERB
ftr-308	166	35	a	a	DET
ftr-308	166	36	binding	bind	VERB
ftr-308	166	37	agreement	agreement	NOUN
ftr-308	166	38	between	between	ADP
ftr-308	166	39	the	the	DET
ftr-308	166	40	government	government	NOUN
ftr-308	166	41	and	and	CCONJ
ftr-308	166	42	petitioners	petitioner	NOUN
ftr-308	166	43	as	as	ADP
ftr-308	166	44	to	to	ADP
ftr-308	166	45	the	the	DET
ftr-308	166	46	use	use	NOUN
ftr-308	166	47	of	of	ADP
ftr-308	166	48	the	the	DET
ftr-308	166	49	completed	complete	VERB
ftr-308	166	50	contract	contract	NOUN
ftr-308	166	51	basis	basis	NOUN
ftr-308	166	52	of	of	ADP
ftr-308	166	53	accounting	accounting	NOUN
ftr-308	166	54	.	.	PUNCT
ftr-308	167	1	this	this	DET
ftr-308	167	2	court	court	NOUN
ftr-308	167	3	is	be	AUX
ftr-308	167	4	given	give	VERB
ftr-308	167	5	jurisdiction	jurisdiction	NOUN
ftr-308	167	6	to	to	PART
ftr-308	167	7	determine	determine	VERB
ftr-308	167	8	de	de	X
ftr-308	167	9	novo	novo	PROPN
ftr-308	167	10	excessive	excessive	ADJ
ftr-308	167	11	profits	profit	NOUN
ftr-308	167	12	,	,	PUNCT
ftr-308	167	13	if	if	SCONJ
ftr-308	167	14	any	any	PRON
ftr-308	167	15	,	,	PUNCT
ftr-308	167	16	realized	realize	VERB
ftr-308	167	17	by	by	ADP
ftr-308	167	18	a	a	DET
ftr-308	167	19	contractor	contractor	NOUN
ftr-308	167	20	.	.	PUNCT
ftr-308	168	1	being	be	AUX
ftr-308	168	2	a	a	DET
ftr-308	168	3	de	de	X
ftr-308	168	4	novo	novo	NOUN
ftr-308	168	5	proceeding	proceeding	NOUN
ftr-308	168	6	,	,	PUNCT
ftr-308	168	7	we	we	PRON
ftr-308	168	8	are	be	AUX
ftr-308	168	9	not	not	PART
ftr-308	168	10	restricted	restrict	VERB
ftr-308	168	11	to	to	ADP
ftr-308	168	12	a	a	DET
ftr-308	168	13	review	review	NOUN
ftr-308	168	14	of	of	ADP
ftr-308	168	15	the	the	DET
ftr-308	168	16	administrative	administrative	ADJ
ftr-308	168	17	steps	step	NOUN
ftr-308	168	18	taken	take	VERB
ftr-308	168	19	below	below	ADV
ftr-308	168	20	.	.	PUNCT
ftr-308	168	21	"	"	PUNCT
ftr-308	169	1	(	(	PUNCT
ftr-308	169	2	internal	internal	ADJ
ftr-308	169	3	citations	citation	NOUN
ftr-308	169	4	omitted	omit	VERB
ftr-308	169	5	)	)	PUNCT
ftr-308	169	6	)	)	PUNCT
ftr-308	169	7	;	;	PUNCT
ftr-308	169	8	caplan	caplan	PROPN
ftr-308	169	9	v.	v.	PROPN
ftr-308	169	10	commissioner	commissioner	PROPN
ftr-308	169	11	,	,	PUNCT
ftr-308	169	12	b.t.a	b.t.a	PROPN
ftr-308	169	13	.	.	X
ftr-308	169	14	mem	mem	PROPN
ftr-308	169	15	.	.	PUNCT
ftr-308	170	1	dec	dec	PROPN
ftr-308	170	2	.	.	PUNCT
ftr-308	171	1	(	(	PUNCT
ftr-308	171	2	p	p	X
ftr-308	171	3	-	-	PUNCT
ftr-308	171	4	h	h	NOUN
ftr-308	171	5	)	)	PUNCT
ftr-308	171	6	t	t	NOUN
ftr-308	171	7	40,028	40,028	NUM
ftr-308	171	8	(	(	PUNCT
ftr-308	171	9	1940	1940	NUM
ftr-308	171	10	)	)	PUNCT
ftr-308	171	11	(	(	PUNCT
ftr-308	171	12	quoting	quote	VERB
ftr-308	171	13	barry	barry	NOUN
ftr-308	171	14	,	,	PUNCT
ftr-308	171	15	1	1	NUM
ftr-308	171	16	b.t.a	b.t.a	NOUN
ftr-308	171	17	.	.	PUNCT
ftr-308	172	1	at	at	ADP
ftr-308	172	2	157	157	NUM
ftr-308	172	3	)	)	PUNCT
ftr-308	172	4	.	.	PUNCT
ftr-308	173	1	11	11	NUM
ftr-308	173	2	.	.	X
ftr-308	174	1	barry	barry	PROPN
ftr-308	174	2	,	,	PUNCT
ftr-308	174	3	1	1	NUM
ftr-308	174	4	b.t.a	b.t.a	NOUN
ftr-308	174	5	.	.	PUNCT
ftr-308	175	1	at	at	ADP
ftr-308	175	2	157	157	NUM
ftr-308	175	3	.	.	PUNCT
ftr-308	175	4	12	12	NUM
ftr-308	175	5	.	.	PUNCT
ftr-308	176	1	in	in	ADP
ftr-308	176	2	1942	1942	NUM
ftr-308	176	3	,	,	PUNCT
ftr-308	176	4	the	the	DET
ftr-308	176	5	board	board	NOUN
ftr-308	176	6	changed	change	VERB
ftr-308	176	7	its	its	PRON
ftr-308	176	8	name	name	NOUN
ftr-308	176	9	to	to	ADP
ftr-308	176	10	the	the	DET
ftr-308	176	11	tax	tax	NOUN
ftr-308	176	12	court	court	NOUN
ftr-308	176	13	of	of	ADP
ftr-308	176	14	the	the	DET
ftr-308	176	15	united	united	PROPN
ftr-308	176	16	states	states	PROPN
ftr-308	176	17	,	,	PUNCT
ftr-308	176	18	but	but	CCONJ
ftr-308	176	19	maintained	maintain	VERB
ftr-308	176	20	a	a	DET
ftr-308	176	21	similar	similar	ADJ
ftr-308	176	22	jurisdiction	jurisdiction	NOUN
ftr-308	176	23	and	and	CCONJ
ftr-308	176	24	its	its	PRON
ftr-308	176	25	position	position	NOUN
ftr-308	176	26	as	as	ADP
ftr-308	176	27	an	an	DET
ftr-308	176	28	independent	independent	ADJ
ftr-308	176	29	agency	agency	NOUN
ftr-308	176	30	within	within	ADP
ftr-308	176	31	the	the	DET
ftr-308	176	32	executive	executive	ADJ
ftr-308	176	33	branch	branch	NOUN
ftr-308	176	34	.	.	PUNCT
ftr-308	177	1	see	see	VERB
ftr-308	177	2	watson	watson	PROPN
ftr-308	177	3	&	&	CCONJ
ftr-308	177	4	billman	billman	PROPN
ftr-308	177	5	,	,	PUNCT
ftr-308	177	6	federal	federal	ADJ
ftr-308	177	7	tax	tax	NOUN
ftr-308	177	8	,	,	PUNCT
ftr-308	177	9	supra	supra	PROPN
ftr-308	177	10	note	note	NOUN
ftr-308	177	11	6	6	NUM
ftr-308	177	12	,	,	PUNCT
ftr-308	177	13	at	at	ADP
ftr-308	177	14	67	67	NUM
ftr-308	177	15	.	.	PUNCT
ftr-308	178	1	in	in	ADP
ftr-308	178	2	1969	1969	NUM
ftr-308	178	3	,	,	PUNCT
ftr-308	178	4	the	the	DET
ftr-308	178	5	board	board	NOUN
ftr-308	178	6	"	"	PUNCT
ftr-308	178	7	became	become	VERB
ftr-308	178	8	an	an	DET
ftr-308	178	9	article	article	NOUN
ftr-308	178	10	i	i	PRON
ftr-308	178	11	(	(	PUNCT
ftr-308	178	12	united	united	PROPN
ftr-308	178	13	states	states	PROPN
ftr-308	178	14	constitution	constitution	PROPN
ftr-308	178	15	,	,	PUNCT
ftr-308	178	16	article	article	NOUN
ftr-308	178	17	1	1	NUM
ftr-308	178	18	,	,	PUNCT
ftr-308	178	19	§	§	PROPN
ftr-308	178	20	8)	8)	NUM
ftr-308	178	21	legislative	legislative	ADJ
ftr-308	178	22	court	court	NOUN
ftr-308	178	23	of	of	ADP
ftr-308	178	24	record	record	NOUN
ftr-308	178	25	within	within	ADP
ftr-308	178	26	the	the	DET
ftr-308	178	27	federal	federal	ADJ
ftr-308	178	28	judicial	judicial	ADJ
ftr-308	178	29	system	system	NOUN
ftr-308	178	30	,	,	PUNCT
ftr-308	178	31	redesignated	redesignate	VERB
ftr-308	178	32	the	the	DET
ftr-308	178	33	united	united	PROPN
ftr-308	178	34	states	states	PROPN
ftr-308	178	35	tax	tax	NOUN
ftr-308	178	36	court	court	NOUN
ftr-308	178	37	.	.	PUNCT
ftr-308	178	38	"	"	PUNCT
ftr-308	179	1	i	i	PRON
ftr-308	179	2	d.	d.	PROPN
ftr-308	179	3	13	13	NUM
ftr-308	179	4	.	.	PUNCT
ftr-308	179	5	see	see	VERB
ftr-308	179	6	dubroff	dubroff	NOUN
ftr-308	179	7	,	,	PUNCT
ftr-308	179	8	historical	historical	ADJ
ftr-308	179	9	analysis	analysis	NOUN
ftr-308	179	10	,	,	PUNCT
ftr-308	179	11	supra	supra	PROPN
ftr-308	179	12	note	note	NOUN
ftr-308	179	13	6	6	NUM
ftr-308	179	14	,	,	PUNCT
ftr-308	179	15	at	at	ADP
ftr-308	179	16	297	297	NUM
ftr-308	179	17	-	-	SYM
ftr-308	179	18	305	305	NUM
ftr-308	179	19	.	.	PUNCT
ftr-308	180	1	122	122	NUM
ftr-308	181	1	[	[	X
ftr-308	181	2	vol	vol	NOUN
ftr-308	181	3	.	.	PUNCT
ftr-308	182	1	14:4	14:4	NUM
ftr-308	182	2	the	the	DET
ftr-308	182	3	de	de	X
ftr-308	182	4	novo	novo	NOUN
ftr-308	182	5	doctrine	doctrine	NOUN
ftr-308	182	6	2	2	NUM
ftr-308	182	7	.	.	PUNCT
ftr-308	183	1	greenberg	greenberg	PROPN
ftr-308	183	2	's	's	PART
ftr-308	183	3	express	express	PROPN
ftr-308	183	4	inc	inc	PROPN
ftr-308	183	5	.	.	PROPN
ftr-308	184	1	v.	v.	PROPN
ftr-308	184	2	commissioner	commissioner	PROPN
ftr-308	184	3	in	in	ADP
ftr-308	184	4	greenberg	greenberg	PROPN
ftr-308	184	5	's	's	PART
ftr-308	184	6	express	express	PROPN
ftr-308	184	7	inc	inc	PROPN
ftr-308	184	8	.	.	PROPN
ftr-308	185	1	v.	v.	ADP
ftr-308	186	1	commissioner,14	commissioner,14	ADV
ftr-308	186	2	the	the	DET
ftr-308	186	3	tax	tax	NOUN
ftr-308	186	4	court	court	NOUN
ftr-308	186	5	stated	state	VERB
ftr-308	186	6	:	:	PUNCT
ftr-308	186	7	as	as	ADP
ftr-308	186	8	a	a	DET
ftr-308	186	9	general	general	ADJ
ftr-308	186	10	rule	rule	NOUN
ftr-308	186	11	,	,	PUNCT
ftr-308	186	12	this	this	DET
ftr-308	186	13	court	court	NOUN
ftr-308	186	14	will	will	AUX
ftr-308	186	15	not	not	PART
ftr-308	186	16	look	look	VERB
ftr-308	186	17	behind	behind	ADP
ftr-308	186	18	a	a	DET
ftr-308	186	19	deficiency	deficiency	NOUN
ftr-308	186	20	notice	notice	NOUN
ftr-308	186	21	to	to	PART
ftr-308	186	22	examine	examine	VERB
ftr-308	186	23	the	the	DET
ftr-308	186	24	evidence	evidence	NOUN
ftr-308	186	25	used	use	VERB
ftr-308	186	26	or	or	CCONJ
ftr-308	186	27	the	the	DET
ftr-308	186	28	propriety	propriety	NOUN
ftr-308	186	29	of	of	ADP
ftr-308	186	30	respondent	respondent	NOUN
ftr-308	186	31	's	's	PART
ftr-308	186	32	motives	motive	NOUN
ftr-308	186	33	or	or	CCONJ
ftr-308	186	34	of	of	ADP
ftr-308	186	35	the	the	DET
ftr-308	186	36	administrative	administrative	ADJ
ftr-308	186	37	policy	policy	NOUN
ftr-308	186	38	or	or	CCONJ
ftr-308	186	39	procedure	procedure	NOUN
ftr-308	186	40	involved	involve	VERB
ftr-308	186	41	in	in	ADP
ftr-308	186	42	making	make	VERB
ftr-308	186	43	his	his	PRON
ftr-308	186	44	determinations	determination	NOUN
ftr-308	186	45	.	.	PUNCT
ftr-308	186	46	.	.	PUNCT
ftr-308	186	47	.	.	PUNCT
ftr-308	186	48	.	.	PUNCT
ftr-308	187	1	the	the	DET
ftr-308	187	2	underlying	underlie	VERB
ftr-308	187	3	rationale	rationale	NOUN
ftr-308	187	4	for	for	ADP
ftr-308	187	5	the	the	DET
ftr-308	187	6	foregoing	foregoing	NOUN
ftr-308	187	7	is	be	AUX
ftr-308	187	8	the	the	DET
ftr-308	187	9	fact	fact	NOUN
ftr-308	187	10	that	that	SCONJ
ftr-308	187	11	a	a	DET
ftr-308	187	12	trial	trial	NOUN
ftr-308	187	13	before	before	SCONJ
ftr-308	187	14	the	the	DET
ftr-308	187	15	tax	tax	NOUN
ftr-308	187	16	court	court	NOUN
ftr-308	187	17	is	be	AUX
ftr-308	187	18	a	a	DET
ftr-308	187	19	proceeding	proceeding	NOUN
ftr-308	187	20	de	de	X
ftr-308	187	21	novo	novo	PROPN
ftr-308	187	22	;	;	PUNCT
ftr-308	187	23	our	our	PRON
ftr-308	187	24	determination	determination	NOUN
ftr-308	187	25	as	as	ADP
ftr-308	187	26	to	to	ADP
ftr-308	187	27	a	a	DET
ftr-308	187	28	petitioner	petitioner	NOUN
ftr-308	187	29	's	's	PART
ftr-308	187	30	tax	tax	NOUN
ftr-308	187	31	liability	liability	NOUN
ftr-308	187	32	must	must	AUX
ftr-308	187	33	be	be	AUX
ftr-308	187	34	based	base	VERB
ftr-308	187	35	on	on	ADP
ftr-308	187	36	the	the	DET
ftr-308	187	37	merits	merit	NOUN
ftr-308	187	38	of	of	ADP
ftr-308	187	39	the	the	DET
ftr-308	187	40	case	case	NOUN
ftr-308	187	41	and	and	CCONJ
ftr-308	187	42	not	not	PART
ftr-308	187	43	any	any	DET
ftr-308	187	44	previous	previous	ADJ
ftr-308	187	45	record	record	NOUN
ftr-308	187	46	developed	develop	VERB
ftr-308	187	47	at	at	ADP
ftr-308	187	48	the	the	DET
ftr-308	187	49	administrative	administrative	ADJ
ftr-308	187	50	level	level	NOUN
ftr-308	187	51	.	.	PUNCT
ftr-308	187	52	"	"	PUNCT
ftr-308	188	1	greenberg	greenberg	PROPN
ftr-308	188	2	's	's	PART
ftr-308	188	3	express	express	NOUN
ftr-308	188	4	cited	cite	VERB
ftr-308	188	5	the	the	DET
ftr-308	188	6	de	de	X
ftr-308	188	7	novo	novo	NOUN
ftr-308	188	8	doctrine	doctrine	NOUN
ftr-308	188	9	to	to	PART
ftr-308	188	10	support	support	VERB
ftr-308	188	11	its	its	PRON
ftr-308	188	12	holding	holding	NOUN
ftr-308	188	13	that	that	SCONJ
ftr-308	188	14	it	it	PRON
ftr-308	188	15	would	would	AUX
ftr-308	188	16	decide	decide	VERB
ftr-308	188	17	the	the	DET
ftr-308	188	18	validity	validity	NOUN
ftr-308	188	19	of	of	ADP
ftr-308	188	20	the	the	DET
ftr-308	188	21	service	service	NOUN
ftr-308	188	22	's	's	PART
ftr-308	188	23	determination	determination	NOUN
ftr-308	188	24	on	on	ADP
ftr-308	188	25	the	the	DET
ftr-308	188	26	merits	merit	NOUN
ftr-308	188	27	,	,	PUNCT
ftr-308	188	28	rather	rather	ADV
ftr-308	188	29	than	than	ADP
ftr-308	188	30	vitiating	vitiate	VERB
ftr-308	188	31	the	the	DET
ftr-308	188	32	determination	determination	NOUN
ftr-308	188	33	based	base	VERB
ftr-308	188	34	on	on	ADP
ftr-308	188	35	the	the	DET
ftr-308	188	36	petitioners	petitioner	NOUN
ftr-308	188	37	'	'	PART
ftr-308	188	38	"	"	PUNCT
ftr-308	188	39	allegations	allegation	NOUN
ftr-308	188	40	of	of	ADP
ftr-308	188	41	discrimination	discrimination	NOUN
ftr-308	188	42	in	in	ADP
ftr-308	188	43	their	their	PRON
ftr-308	188	44	selection	selection	NOUN
ftr-308	188	45	as	as	ADP
ftr-308	188	46	objects	object	NOUN
ftr-308	188	47	of	of	ADP
ftr-308	188	48	an	an	DET
ftr-308	188	49	otherwise	otherwise	ADV
ftr-308	188	50	legitimate	legitimate	ADJ
ftr-308	188	51	tax	tax	NOUN
ftr-308	188	52	audit	audit	NOUN
ftr-308	188	53	.	.	PUNCT
ftr-308	189	1	"16	"16	NOUN
ftr-308	189	2	the	the	DET
ftr-308	189	3	passage	passage	NOUN
ftr-308	189	4	above	above	ADV
ftr-308	189	5	is	be	AUX
ftr-308	189	6	consistent	consistent	ADJ
ftr-308	189	7	with	with	ADP
ftr-308	189	8	the	the	DET
ftr-308	189	9	notions	notion	NOUN
ftr-308	189	10	espoused	espouse	VERB
ftr-308	189	11	in	in	ADP
ftr-308	189	12	barry	barry	NOUN
ftr-308	189	13	and	and	CCONJ
ftr-308	189	14	similar	similar	ADJ
ftr-308	189	15	cases	case	NOUN
ftr-308	189	16	:	:	PUNCT
ftr-308	189	17	each	each	PRON
ftr-308	189	18	expresses	express	VERB
ftr-308	189	19	the	the	DET
ftr-308	189	20	de	de	X
ftr-308	189	21	novo	novo	NOUN
ftr-308	189	22	doctrine	doctrine	NOUN
ftr-308	189	23	as	as	ADP
ftr-308	189	24	a	a	DET
ftr-308	189	25	standard	standard	NOUN
ftr-308	189	26	of	of	ADP
ftr-308	189	27	review	review	NOUN
ftr-308	189	28	whereby	whereby	SCONJ
ftr-308	189	29	the	the	DET
ftr-308	189	30	tax	tax	NOUN
ftr-308	189	31	court	court	NOUN
ftr-308	189	32	will	will	AUX
ftr-308	189	33	itself	itself	PRON
ftr-308	189	34	determine	determine	VERB
ftr-308	189	35	a	a	DET
ftr-308	189	36	taxpayer	taxpayer	NOUN
ftr-308	189	37	's	's	PART
ftr-308	189	38	liability	liability	NOUN
ftr-308	189	39	.	.	PUNCT
ftr-308	190	1	but	but	CCONJ
ftr-308	190	2	,	,	PUNCT
ftr-308	190	3	without	without	ADP
ftr-308	190	4	elaboration	elaboration	NOUN
ftr-308	190	5	,	,	PUNCT
ftr-308	190	6	subsequent	subsequent	ADJ
ftr-308	190	7	cases	case	NOUN
ftr-308	190	8	have	have	AUX
ftr-308	190	9	cited	cite	VERB
ftr-308	190	10	the	the	DET
ftr-308	190	11	aforementioned	aforementioned	ADJ
ftr-308	190	12	passage	passage	NOUN
ftr-308	190	13	to	to	PART
ftr-308	190	14	deny	deny	VERB
ftr-308	190	15	on	on	ADP
ftr-308	190	16	relevancy	relevancy	NOUN
ftr-308	190	17	grounds	ground	NOUN
ftr-308	190	18	taxpayers	taxpayer	NOUN
ftr-308	190	19	'	'	PART
ftr-308	190	20	discovery	discovery	NOUN
ftr-308	190	21	requests	request	NOUN
ftr-308	190	22	or	or	CCONJ
ftr-308	190	23	attempts	attempt	NOUN
ftr-308	190	24	to	to	PART
ftr-308	190	25	introduce	introduce	VERB
ftr-308	190	26	evidence.17	evidence.17	ADV
ftr-308	190	27	these	these	DET
ftr-308	190	28	cases	case	NOUN
ftr-308	190	29	confuse	confuse	VERB
ftr-308	190	30	distinct	distinct	ADJ
ftr-308	190	31	14	14	NUM
ftr-308	190	32	.	.	PUNCT
ftr-308	191	1	greenberg	greenberg	PROPN
ftr-308	191	2	's	's	PART
ftr-308	191	3	express	express	PROPN
ftr-308	191	4	inc	inc	PROPN
ftr-308	191	5	.	.	PROPN
ftr-308	191	6	,	,	PUNCT
ftr-308	191	7	v.	v.	PROPN
ftr-308	191	8	commissioner	commissioner	NOUN
ftr-308	191	9	,	,	PUNCT
ftr-308	191	10	62	62	NUM
ftr-308	191	11	t.c	t.c	PROPN
ftr-308	191	12	.	.	PROPN
ftr-308	191	13	324	324	NUM
ftr-308	191	14	(	(	PUNCT
ftr-308	191	15	1974	1974	NUM
ftr-308	191	16	)	)	PUNCT
ftr-308	191	17	.	.	PUNCT
ftr-308	192	1	15	15	X
ftr-308	192	2	.	.	PUNCT
ftr-308	193	1	i	i	PRON
ftr-308	193	2	d.	d.	PROPN
ftr-308	193	3	at	at	ADP
ftr-308	193	4	328	328	NUM
ftr-308	193	5	.	.	PUNCT
ftr-308	194	1	16	16	NUM
ftr-308	194	2	.	.	PUNCT
ftr-308	195	1	i	i	PRON
ftr-308	195	2	d.	d.	PROPN
ftr-308	195	3	at	at	ADP
ftr-308	195	4	327	327	NUM
ftr-308	195	5	.	.	PUNCT
ftr-308	196	1	the	the	DET
ftr-308	196	2	tax	tax	NOUN
ftr-308	196	3	court	court	NOUN
ftr-308	196	4	in	in	ADP
ftr-308	196	5	greenberg	greenberg	PROPN
ftr-308	196	6	's	's	PART
ftr-308	196	7	express	express	NOUN
ftr-308	196	8	stated	state	VERB
ftr-308	196	9	that	that	SCONJ
ftr-308	196	10	it	it	PRON
ftr-308	196	11	"	"	PUNCT
ftr-308	196	12	has	have	AUX
ftr-308	196	13	on	on	ADP
ftr-308	196	14	occasion	occasion	NOUN
ftr-308	196	15	recognized	recognize	VERB
ftr-308	196	16	an	an	DET
ftr-308	196	17	exception	exception	NOUN
ftr-308	196	18	to	to	ADP
ftr-308	196	19	the	the	DET
ftr-308	196	20	rule	rule	NOUN
ftr-308	196	21	of	of	ADP
ftr-308	196	22	not	not	PART
ftr-308	196	23	looking	look	VERB
ftr-308	196	24	behind	behind	ADP
ftr-308	196	25	the	the	DET
ftr-308	196	26	deficiency	deficiency	NOUN
ftr-308	196	27	notice	notice	NOUN
ftr-308	196	28	when	when	SCONJ
ftr-308	196	29	there	there	PRON
ftr-308	196	30	is	be	VERB
ftr-308	196	31	substantial	substantial	ADJ
ftr-308	196	32	evidence	evidence	NOUN
ftr-308	196	33	of	of	ADP
ftr-308	196	34	unconstitutional	unconstitutional	ADJ
ftr-308	196	35	conduct	conduct	NOUN
ftr-308	196	36	on	on	ADP
ftr-308	196	37	respondent	respondent	NOUN
ftr-308	196	38	's	's	PART
ftr-308	196	39	part	part	NOUN
ftr-308	196	40	and	and	CCONJ
ftr-308	196	41	the	the	DET
ftr-308	196	42	integrity	integrity	NOUN
ftr-308	196	43	of	of	ADP
ftr-308	196	44	our	our	PRON
ftr-308	196	45	judicial	judicial	ADJ
ftr-308	196	46	process	process	NOUN
ftr-308	196	47	would	would	AUX
ftr-308	196	48	be	be	AUX
ftr-308	196	49	impugned	impugn	VERB
ftr-308	196	50	if	if	SCONJ
ftr-308	196	51	we	we	PRON
ftr-308	196	52	were	be	AUX
ftr-308	196	53	to	to	PART
ftr-308	196	54	let	let	VERB
ftr-308	196	55	respondent	respondent	NOUN
ftr-308	196	56	benefit	benefit	NOUN
ftr-308	196	57	from	from	ADP
ftr-308	196	58	such	such	ADJ
ftr-308	196	59	conduct	conduct	NOUN
ftr-308	196	60	.	.	PUNCT
ftr-308	196	61	"	"	PUNCT
ftr-308	197	1	i	i	PRON
ftr-308	197	2	d.	d.	PROPN
ftr-308	197	3	at	at	ADP
ftr-308	197	4	328	328	NUM
ftr-308	197	5	.	.	PUNCT
ftr-308	198	1	17	17	NUM
ftr-308	198	2	.	.	PUNCT
ftr-308	199	1	see	see	VERB
ftr-308	199	2	,	,	PUNCT
ftr-308	199	3	e.g.	e.g.	ADV
ftr-308	199	4	,	,	PUNCT
ftr-308	199	5	united	united	PROPN
ftr-308	199	6	states	states	PROPN
ftr-308	199	7	v.	v.	PROPN
ftr-308	199	8	nordberg	nordberg	PROPN
ftr-308	199	9	,	,	PUNCT
ftr-308	199	10	96	96	NUM
ftr-308	199	11	-	-	SYM
ftr-308	199	12	1	1	NUM
ftr-308	199	13	u.s	u.s	PROPN
ftr-308	199	14	.	.	PROPN
ftr-308	199	15	tax	tax	PROPN
ftr-308	199	16	cas	cas	PROPN
ftr-308	199	17	.	.	PUNCT
ftr-308	200	1	(	(	PUNCT
ftr-308	200	2	cch	cch	PROPN
ftr-308	200	3	)	)	PUNCT
ftr-308	200	4	50,295	50,295	NUM
ftr-308	200	5	at	at	ADP
ftr-308	200	6	84,085	84,085	NUM
ftr-308	200	7	,	,	PUNCT
ftr-308	200	8	77	77	NUM
ftr-308	200	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	200	10	(	(	PUNCT
ftr-308	200	11	ria	ria	PROPN
ftr-308	200	12	)	)	PUNCT
ftr-308	200	13	96	96	NUM
ftr-308	200	14	-	-	SYM
ftr-308	200	15	2158	2158	NUM
ftr-308	200	16	,	,	PUNCT
ftr-308	200	17	2160	2160	NUM
ftr-308	200	18	(	(	PUNCT
ftr-308	200	19	d.	d.	PROPN
ftr-308	200	20	mass	mass	PROPN
ftr-308	200	21	.	.	PROPN
ftr-308	200	22	1996	1996	NUM
ftr-308	200	23	)	)	PUNCT
ftr-308	200	24	(	(	PUNCT
ftr-308	200	25	"	"	PUNCT
ftr-308	200	26	in	in	ADP
ftr-308	200	27	light	light	NOUN
ftr-308	200	28	of	of	ADP
ftr-308	200	29	the	the	DET
ftr-308	200	30	principle	principle	NOUN
ftr-308	200	31	that	that	SCONJ
ftr-308	200	32	a	a	DET
ftr-308	200	33	challenge	challenge	NOUN
ftr-308	200	34	to	to	ADP
ftr-308	200	35	a	a	DET
ftr-308	200	36	tax	tax	NOUN
ftr-308	200	37	determination	determination	NOUN
ftr-308	200	38	results	result	NOUN
ftr-308	200	39	in	in	ADP
ftr-308	200	40	a	a	DET
ftr-308	200	41	trial	trial	NOUN
ftr-308	200	42	de	de	X
ftr-308	200	43	novo	novo	NOUN
ftr-308	200	44	rather	rather	ADV
ftr-308	200	45	than	than	ADP
ftr-308	200	46	a	a	DET
ftr-308	200	47	review	review	NOUN
ftr-308	200	48	by	by	ADP
ftr-308	200	49	this	this	DET
ftr-308	200	50	court	court	NOUN
ftr-308	200	51	of	of	ADP
ftr-308	200	52	an	an	DET
ftr-308	200	53	existing	exist	VERB
ftr-308	200	54	administrative	administrative	ADJ
ftr-308	200	55	record	record	NOUN
ftr-308	200	56	,	,	PUNCT
ftr-308	200	57	the	the	DET
ftr-308	200	58	defendants	defendant	NOUN
ftr-308	200	59	'	'	PART
ftr-308	200	60	discovery	discovery	NOUN
ftr-308	200	61	requests	request	NOUN
ftr-308	200	62	fail	fail	VERB
ftr-308	200	63	to	to	PART
ftr-308	200	64	satisfy	satisfy	VERB
ftr-308	200	65	the	the	DET
ftr-308	200	66	mandate	mandate	NOUN
ftr-308	200	67	of	of	ADP
ftr-308	200	68	fed	fed	PROPN
ftr-308	200	69	.	.	PUNCT
ftr-308	201	1	r.	r.	PROPN
ftr-308	201	2	civ	civ	PROPN
ftr-308	201	3	.	.	PUNCT
ftr-308	202	1	p.	p.	NOUN
ftr-308	202	2	26(b	26(b	NUM
ftr-308	202	3	)	)	PUNCT
ftr-308	202	4	that	that	SCONJ
ftr-308	202	5	information	information	NOUN
ftr-308	202	6	sought	seek	VERB
ftr-308	202	7	to	to	PART
ftr-308	202	8	be	be	AUX
ftr-308	202	9	discovered	discover	VERB
ftr-308	202	10	by	by	ADP
ftr-308	202	11	relevant	relevant	ADJ
ftr-308	202	12	or	or	CCONJ
ftr-308	202	13	'	'	PUNCT
ftr-308	202	14	reasonably	reasonably	ADV
ftr-308	202	15	calculated	calculate	VERB
ftr-308	202	16	to	to	PART
ftr-308	202	17	lead	lead	VERB
ftr-308	202	18	to	to	ADP
ftr-308	202	19	the	the	DET
ftr-308	202	20	discovery	discovery	NOUN
ftr-308	202	21	of	of	ADP
ftr-308	202	22	admissible	admissible	ADJ
ftr-308	202	23	evidence	evidence	NOUN
ftr-308	202	24	.	.	PUNCT
ftr-308	202	25	"	"	PUNCT
ftr-308	203	1	(	(	PUNCT
ftr-308	203	2	citing	cite	VERB
ftr-308	203	3	lewis	lewis	PROPN
ftr-308	203	4	v.	v.	PROPN
ftr-308	203	5	reynolds	reynolds	PROPN
ftr-308	203	6	,	,	PUNCT
ftr-308	203	7	284	284	NUM
ftr-308	203	8	u.s	u.s	PROPN
ftr-308	203	9	.	.	PROPN
ftr-308	203	10	281	281	NUM
ftr-308	203	11	,	,	PUNCT
ftr-308	203	12	283	283	NUM
ftr-308	203	13	(	(	PUNCT
ftr-308	203	14	1932	1932	NUM
ftr-308	203	15	)	)	PUNCT
ftr-308	203	16	;	;	PUNCT
ftr-308	203	17	ruth	ruth	PROPN
ftr-308	203	18	v.	v.	PROPN
ftr-308	203	19	united	united	PROPN
ftr-308	203	20	states	states	PROPN
ftr-308	203	21	,	,	PUNCT
ftr-308	203	22	823	823	NUM
ftr-308	203	23	f.2d	f.2d	NOUN
ftr-308	203	24	1091	1091	NUM
ftr-308	203	25	,	,	PUNCT
ftr-308	203	26	1094	1094	NUM
ftr-308	203	27	(	(	PUNCT
ftr-308	203	28	7th	7th	ADJ
ftr-308	203	29	cir	cir	NOUN
ftr-308	203	30	.	.	PUNCT
ftr-308	203	31	1987	1987	NUM
ftr-308	203	32	)	)	PUNCT
ftr-308	203	33	;	;	PUNCT
ftr-308	203	34	greenberg	greenberg	PROPN
ftr-308	203	35	's	's	PART
ftr-308	203	36	express	express	PROPN
ftr-308	203	37	,	,	PUNCT
ftr-308	203	38	inc	inc	PROPN
ftr-308	203	39	.	.	PROPN
ftr-308	204	1	v.	v.	PROPN
ftr-308	204	2	commissioner	commissioner	PROPN
ftr-308	204	3	,	,	PUNCT
ftr-308	204	4	62	62	NUM
ftr-308	204	5	t.c	t.c	PROPN
ftr-308	204	6	.	.	PUNCT
ftr-308	205	1	at	at	ADP
ftr-308	205	2	328	328	NUM
ftr-308	205	3	)	)	PUNCT
ftr-308	205	4	)	)	PUNCT
ftr-308	205	5	;	;	PUNCT
ftr-308	205	6	avedisian	avedisian	PROPN
ftr-308	205	7	v.	v.	PROPN
ftr-308	205	8	commissioner	commissioner	PROPN
ftr-308	205	9	,	,	PUNCT
ftr-308	205	10	53	53	NUM
ftr-308	205	11	t.c.m	t.c.m	NOUN
ftr-308	205	12	.	.	PUNCT
ftr-308	206	1	(	(	PUNCT
ftr-308	206	2	cch	cch	NOUN
ftr-308	206	3	)	)	PUNCT
ftr-308	206	4	503	503	NUM
ftr-308	206	5	,	,	PUNCT
ftr-308	206	6	505	505	NUM
ftr-308	206	7	,	,	PUNCT
ftr-308	206	8	t.c.m	t.c.m	INTJ
ftr-308	206	9	.	.	PUNCT
ftr-308	207	1	(	(	PUNCT
ftr-308	207	2	p	p	NOUN
ftr-308	207	3	-	-	PUNCT
ftr-308	207	4	h	h	NOUN
ftr-308	207	5	)	)	PUNCT
ftr-308	207	6	87,176	87,176	NUM
ftr-308	207	7	at	at	ADP
ftr-308	207	8	87	87	NUM
ftr-308	207	9	-	-	SYM
ftr-308	207	10	839	839	NUM
ftr-308	207	11	(	(	PUNCT
ftr-308	207	12	1987	1987	NUM
ftr-308	207	13	)	)	PUNCT
ftr-308	208	1	;	;	PUNCT
ftr-308	208	2	ramsey	ramsey	PROPN
ftr-308	208	3	v.	v.	PROPN
ftr-308	208	4	commissioner	commissioner	PROPN
ftr-308	208	5	,	,	PUNCT
ftr-308	208	6	51	51	NUM
ftr-308	208	7	t.c.m	t.c.m	NOUN
ftr-308	208	8	.	.	PUNCT
ftr-308	209	1	(	(	PUNCT
ftr-308	209	2	cch	cch	NOUN
ftr-308	209	3	)	)	PUNCT
ftr-308	209	4	1247	1247	NUM
ftr-308	209	5	,	,	PUNCT
ftr-308	209	6	1250	1250	NUM
ftr-308	209	7	,	,	PUNCT
ftr-308	209	8	t.c.m	t.c.m	INTJ
ftr-308	209	9	.	.	PUNCT
ftr-308	210	1	(	(	PUNCT
ftr-308	210	2	p	p	NOUN
ftr-308	210	3	-	-	PUNCT
ftr-308	210	4	h	h	NOUN
ftr-308	210	5	)	)	PUNCT
ftr-308	210	6	86,252	86,252	NUM
ftr-308	210	7	at	at	ADP
ftr-308	210	8	86	86	NUM
ftr-308	210	9	-	-	SYM
ftr-308	210	10	1073	1073	NUM
ftr-308	210	11	to	to	ADP
ftr-308	210	12	86	86	NUM
ftr-308	210	13	-	-	SYM
ftr-308	210	14	1074	1074	NUM
ftr-308	210	15	(	(	PUNCT
ftr-308	210	16	1986	1986	NUM
ftr-308	210	17	)	)	PUNCT
ftr-308	210	18	(	(	PUNCT
ftr-308	210	19	"	"	PUNCT
ftr-308	210	20	specifically	specifically	ADV
ftr-308	210	21	,	,	PUNCT
ftr-308	210	22	petitioners	petitioner	NOUN
ftr-308	210	23	contend	contend	VERB
ftr-308	210	24	that	that	SCONJ
ftr-308	210	25	respondent	respondent	NOUN
ftr-308	210	26	has	have	AUX
ftr-308	210	27	not	not	PART
ftr-308	210	28	completely	completely	ADV
ftr-308	210	29	disclosed	disclose	VERB
ftr-308	210	30	the	the	DET
ftr-308	210	31	file	file	NOUN
ftr-308	210	32	compiled	compile	VERB
ftr-308	210	33	by	by	ADP
ftr-308	210	34	the	the	DET
ftr-308	210	35	inspection	inspection	NOUN
ftr-308	210	36	division	division	NOUN
ftr-308	210	37	in	in	ADP
ftr-308	210	38	connection	connection	NOUN
ftr-308	210	39	with	with	ADP
ftr-308	210	40	its	its	PRON
ftr-308	210	41	criminal	criminal	ADJ
ftr-308	210	42	investigation	investigation	NOUN
ftr-308	210	43	of	of	ADP
ftr-308	210	44	petitioner	petitioner	NOUN
ftr-308	210	45	's	's	PART
ftr-308	210	46	bribe	bribe	NOUN
ftr-308	210	47	of	of	ADP
ftr-308	210	48	agent	agent	NOUN
ftr-308	210	49	west	west	PROPN
ftr-308	210	50	nor	nor	CCONJ
ftr-308	210	51	has	have	AUX
ftr-308	210	52	he	he	PRON
ftr-308	210	53	disclosed	disclose	VERB
ftr-308	210	54	2013	2013	NUM
ftr-308	210	55	]	]	PUNCT
ftr-308	210	56	123	123	NUM
ftr-308	210	57	florida	florida	PROPN
ftr-308	210	58	tax	tax	NOUN
ftr-308	210	59	review	review	NOUN
ftr-308	210	60	aspects	aspect	NOUN
ftr-308	210	61	of	of	ADP
ftr-308	210	62	the	the	DET
ftr-308	210	63	tax	tax	NOUN
ftr-308	210	64	court	court	NOUN
ftr-308	210	65	's	's	PART
ftr-308	210	66	opinion	opinion	NOUN
ftr-308	210	67	in	in	ADP
ftr-308	210	68	greenberg	greenberg	PROPN
ftr-308	210	69	's	's	PART
ftr-308	210	70	express	express	NOUN
ftr-308	210	71	,	,	PUNCT
ftr-308	210	72	which	which	PRON
ftr-308	210	73	,	,	PUNCT
ftr-308	210	74	in	in	ADP
ftr-308	210	75	addition	addition	NOUN
ftr-308	210	76	to	to	ADP
ftr-308	210	77	reiterating	reiterate	VERB
ftr-308	210	78	a	a	DET
ftr-308	210	79	commitment	commitment	NOUN
ftr-308	210	80	to	to	ADP
ftr-308	210	81	judging	judge	VERB
ftr-308	210	82	the	the	DET
ftr-308	210	83	service	service	NOUN
ftr-308	210	84	's	's	PART
ftr-308	210	85	determinations	determination	NOUN
ftr-308	210	86	on	on	ADP
ftr-308	210	87	their	their	PRON
ftr-308	210	88	merits	merit	NOUN
ftr-308	210	89	,	,	PUNCT
ftr-308	210	90	also	also	ADV
ftr-308	210	91	denied	deny	VERB
ftr-308	210	92	the	the	DET
ftr-308	210	93	petitioners	petitioner	NOUN
ftr-308	210	94	'	'	PART
ftr-308	210	95	request	request	NOUN
ftr-308	210	96	for	for	ADP
ftr-308	210	97	an	an	DET
ftr-308	210	98	order	order	NOUN
ftr-308	210	99	impounding	impound	VERB
ftr-308	210	100	documents	document	NOUN
ftr-308	210	101	with	with	ADP
ftr-308	210	102	the	the	DET
ftr-308	210	103	tax	tax	NOUN
ftr-308	210	104	court.18	court.18	NOUN
ftr-308	210	105	however	however	ADV
ftr-308	210	106	,	,	PUNCT
ftr-308	210	107	a	a	DET
ftr-308	210	108	close	close	ADJ
ftr-308	210	109	examination	examination	NOUN
ftr-308	210	110	of	of	ADP
ftr-308	210	111	greenberg	greenberg	PROPN
ftr-308	210	112	's	's	PART
ftr-308	210	113	express	express	NOUN
ftr-308	210	114	reveals	reveal	VERB
ftr-308	210	115	nothing	nothing	PRON
ftr-308	210	116	that	that	PRON
ftr-308	210	117	supports	support	VERB
ftr-308	210	118	relevancy	relevancy	NOUN
ftr-308	210	119	objections	objection	NOUN
ftr-308	210	120	.	.	PUNCT
ftr-308	211	1	the	the	DET
ftr-308	211	2	petitioners	petitioner	NOUN
ftr-308	211	3	in	in	ADP
ftr-308	211	4	greenberg	greenberg	PROPN
ftr-308	211	5	's	's	PART
ftr-308	211	6	express	express	NOUN
ftr-308	211	7	were	be	AUX
ftr-308	211	8	the	the	DET
ftr-308	211	9	sons	son	NOUN
ftr-308	211	10	of	of	ADP
ftr-308	211	11	carlo	carlo	PROPN
ftr-308	211	12	gambino	gambino	PROPN
ftr-308	211	13	,	,	PUNCT
ftr-308	211	14	an	an	DET
ftr-308	211	15	alleged	allege	VERB
ftr-308	211	16	organized	organize	VERB
ftr-308	211	17	crime	crime	NOUN
ftr-308	211	18	boss	boss	NOUN
ftr-308	211	19	,	,	PUNCT
ftr-308	211	20	and	and	CCONJ
ftr-308	211	21	several	several	ADJ
ftr-308	211	22	affiliated	affiliated	ADJ
ftr-308	211	23	entities	entity	NOUN
ftr-308	211	24	.	.	PUNCT
ftr-308	212	1	they	they	PRON
ftr-308	212	2	alleged	allege	VERB
ftr-308	212	3	that	that	SCONJ
ftr-308	212	4	the	the	DET
ftr-308	212	5	service	service	NOUN
ftr-308	212	6	discriminatorily	discriminatorily	ADV
ftr-308	212	7	selected	select	VERB
ftr-308	212	8	their	their	PRON
ftr-308	212	9	returns	return	NOUN
ftr-308	212	10	for	for	ADP
ftr-308	212	11	examination	examination	NOUN
ftr-308	212	12	and	and	CCONJ
ftr-308	212	13	,	,	PUNCT
ftr-308	212	14	to	to	PART
ftr-308	212	15	gather	gather	VERB
ftr-308	212	16	evidence	evidence	NOUN
ftr-308	212	17	to	to	PART
ftr-308	212	18	help	help	VERB
ftr-308	212	19	prove	prove	VERB
ftr-308	212	20	these	these	DET
ftr-308	212	21	claims	claim	NOUN
ftr-308	212	22	,	,	PUNCT
ftr-308	212	23	moved	move	VERB
ftr-308	212	24	the	the	DET
ftr-308	212	25	tax	tax	NOUN
ftr-308	212	26	court	court	NOUN
ftr-308	212	27	under	under	ADP
ftr-308	212	28	tax	tax	NOUN
ftr-308	212	29	court	court	NOUN
ftr-308	212	30	rule	rule	NOUN
ftr-308	212	31	103(a)(10	103(a)(10	NUM
ftr-308	212	32	)	)	PUNCT
ftr-308	212	33	'	'	PART
ftr-308	212	34	9	9	NUM
ftr-308	212	35	to	to	PART
ftr-308	212	36	order	order	VERB
ftr-308	212	37	the	the	DET
ftr-308	212	38	service	service	NOUN
ftr-308	212	39	to	to	PART
ftr-308	212	40	gather	gather	VERB
ftr-308	212	41	and	and	CCONJ
ftr-308	212	42	deliver	deliver	VERB
ftr-308	212	43	a	a	DET
ftr-308	212	44	number	number	NOUN
ftr-308	212	45	of	of	ADP
ftr-308	212	46	documents	document	NOUN
ftr-308	212	47	to	to	ADP
ftr-308	212	48	the	the	DET
ftr-308	212	49	court	court	NOUN
ftr-308	212	50	.	.	PUNCT
ftr-308	213	1	this	this	PRON
ftr-308	213	2	was	be	AUX
ftr-308	213	3	not	not	PART
ftr-308	213	4	an	an	DET
ftr-308	213	5	ordinary	ordinary	ADJ
ftr-308	213	6	discovery	discovery	NOUN
ftr-308	213	7	request	request	NOUN
ftr-308	213	8	for	for	ADP
ftr-308	213	9	specific	specific	ADJ
ftr-308	213	10	items	item	NOUN
ftr-308	213	11	in	in	ADP
ftr-308	213	12	the	the	DET
ftr-308	213	13	service	service	NOUN
ftr-308	213	14	's	's	PART
ftr-308	213	15	administrative	administrative	ADJ
ftr-308	213	16	file	file	NOUN
ftr-308	213	17	.	.	PUNCT
ftr-308	214	1	rather	rather	ADV
ftr-308	214	2	,	,	PUNCT
ftr-308	214	3	the	the	DET
ftr-308	214	4	petitioners	petitioner	NOUN
ftr-308	214	5	requested	request	VERB
ftr-308	214	6	all	all	DET
ftr-308	214	7	documents	document	NOUN
ftr-308	214	8	,	,	PUNCT
ftr-308	214	9	whether	whether	SCONJ
ftr-308	214	10	in	in	ADP
ftr-308	214	11	custody	custody	NOUN
ftr-308	214	12	of	of	ADP
ftr-308	214	13	the	the	DET
ftr-308	214	14	service	service	NOUN
ftr-308	214	15	,	,	PUNCT
ftr-308	214	16	the	the	DET
ftr-308	214	17	department	department	NOUN
ftr-308	214	18	of	of	ADP
ftr-308	214	19	the	the	DET
ftr-308	214	20	treasury	treasury	NOUN
ftr-308	214	21	,	,	PUNCT
ftr-308	214	22	or	or	CCONJ
ftr-308	214	23	the	the	DET
ftr-308	214	24	attorney	attorney	NOUN
ftr-308	214	25	general	general	NOUN
ftr-308	214	26	,	,	PUNCT
ftr-308	214	27	and	and	CCONJ
ftr-308	214	28	their	their	PRON
ftr-308	214	29	agents	agent	NOUN
ftr-308	214	30	,	,	PUNCT
ftr-308	214	31	relating	relate	VERB
ftr-308	214	32	to	to	ADP
ftr-308	214	33	the	the	DET
ftr-308	214	34	audit	audit	NOUN
ftr-308	214	35	of	of	ADP
ftr-308	214	36	the	the	DET
ftr-308	214	37	petitioners	petitioner	NOUN
ftr-308	214	38	'	'	PART
ftr-308	214	39	tax	tax	NOUN
ftr-308	214	40	returns	return	NOUN
ftr-308	214	41	or	or	CCONJ
ftr-308	214	42	to	to	ADP
ftr-308	214	43	any	any	DET
ftr-308	214	44	investigation	investigation	NOUN
ftr-308	214	45	of	of	ADP
ftr-308	214	46	thomas	thomas	PROPN
ftr-308	214	47	and	and	CCONJ
ftr-308	214	48	joseph	joseph	PROPN
ftr-308	214	49	gambino	gambino	PROPN
ftr-308	214	50	by	by	ADP
ftr-308	214	51	the	the	DET
ftr-308	214	52	department	department	PROPN
ftr-308	214	53	of	of	ADP
ftr-308	214	54	justice	justice	PROPN
ftr-308	214	55	,	,	PUNCT
ftr-308	214	56	the	the	DET
ftr-308	214	57	service	service	NOUN
ftr-308	214	58	,	,	PUNCT
ftr-308	214	59	or	or	CCONJ
ftr-308	214	60	the	the	DET
ftr-308	214	61	federal	federal	ADJ
ftr-308	214	62	strike	strike	NOUN
ftr-308	214	63	force	force	NOUN
ftr-308	214	64	against	against	ADP
ftr-308	214	65	organized	organize	VERB
ftr-308	214	66	crime	crime	NOUN
ftr-308	214	67	in	in	ADP
ftr-308	214	68	new	new	PROPN
ftr-308	214	69	york	york	PROPN
ftr-308	214	70	city.20	city.20	PROPN
ftr-308	215	1	the	the	DET
ftr-308	215	2	tax	tax	NOUN
ftr-308	215	3	court	court	NOUN
ftr-308	215	4	denied	deny	VERB
ftr-308	215	5	this	this	DET
ftr-308	215	6	request	request	NOUN
ftr-308	215	7	.	.	PUNCT
ftr-308	216	1	it	it	PRON
ftr-308	216	2	was	be	AUX
ftr-308	216	3	unnecessary	unnecessary	ADJ
ftr-308	216	4	to	to	PART
ftr-308	216	5	issue	issue	VERB
ftr-308	216	6	an	an	DET
ftr-308	216	7	impounding	impound	VERB
ftr-308	216	8	order	order	NOUN
ftr-308	216	9	under	under	ADP
ftr-308	216	10	rule	rule	NOUN
ftr-308	216	11	103(a)(10	103(a)(10	NUM
ftr-308	216	12	)	)	PUNCT
ftr-308	216	13	because	because	SCONJ
ftr-308	216	14	"	"	PUNCT
ftr-308	216	15	[	[	X
ftr-308	216	16	t]he	t]he	ADJ
ftr-308	216	17	custodians	custodian	NOUN
ftr-308	216	18	of	of	ADP
ftr-308	216	19	the	the	DET
ftr-308	216	20	documents	document	NOUN
ftr-308	216	21	which	which	PRON
ftr-308	216	22	petitioners	petitioner	NOUN
ftr-308	216	23	seek	seek	VERB
ftr-308	216	24	are	be	AUX
ftr-308	216	25	already	already	ADV
ftr-308	216	26	,	,	PUNCT
ftr-308	216	27	by	by	ADP
ftr-308	216	28	virtue	virtue	NOUN
ftr-308	216	29	of	of	ADP
ftr-308	216	30	their	their	PRON
ftr-308	216	31	offices	office	NOUN
ftr-308	216	32	,	,	PUNCT
ftr-308	216	33	obligated	obligate	VERB
ftr-308	216	34	to	to	PART
ftr-308	216	35	preserve	preserve	VERB
ftr-308	216	36	any	any	DET
ftr-308	216	37	evidence	evidence	NOUN
ftr-308	216	38	that	that	SCONJ
ftr-308	216	39	they	they	PRON
ftr-308	216	40	know	know	VERB
ftr-308	216	41	may	may	AUX
ftr-308	216	42	be	be	AUX
ftr-308	216	43	relevant	relevant	ADJ
ftr-308	216	44	to	to	ADP
ftr-308	216	45	these	these	DET
ftr-308	216	46	cases	case	NOUN
ftr-308	216	47	.	.	PUNCT
ftr-308	216	48	"	"	PUNCT
ftr-308	217	1	21	21	NUM
ftr-308	217	2	the	the	DET
ftr-308	217	3	court	court	NOUN
ftr-308	217	4	also	also	ADV
ftr-308	217	5	explained	explain	VERB
ftr-308	217	6	that	that	SCONJ
ftr-308	217	7	the	the	DET
ftr-308	217	8	petitioners	petitioner	NOUN
ftr-308	217	9	chose	choose	VERB
ftr-308	217	10	the	the	DET
ftr-308	217	11	wrong	wrong	ADJ
ftr-308	217	12	mechanism	mechanism	NOUN
ftr-308	217	13	for	for	ADP
ftr-308	217	14	their	their	PRON
ftr-308	217	15	documentary	documentary	ADJ
ftr-308	217	16	request	request	NOUN
ftr-308	217	17	.	.	PUNCT
ftr-308	218	1	the	the	DET
ftr-308	218	2	tax	tax	NOUN
ftr-308	218	3	court	court	NOUN
ftr-308	218	4	refused	refuse	VERB
ftr-308	218	5	to	to	PART
ftr-308	218	6	sanction	sanction	NOUN
ftr-308	218	7	impoundment	impoundment	NOUN
ftr-308	218	8	as	as	ADP
ftr-308	218	9	"	"	PUNCT
ftr-308	218	10	a	a	DET
ftr-308	218	11	device	device	NOUN
ftr-308	218	12	for	for	ADP
ftr-308	218	13	obtaining	obtain	VERB
ftr-308	218	14	access	access	NOUN
ftr-308	218	15	to	to	ADP
ftr-308	218	16	documents	document	NOUN
ftr-308	218	17	which	which	PRON
ftr-308	218	18	[	[	X
ftr-308	218	19	taxpayers	taxpayer	NOUN
ftr-308	218	20	]	]	X
ftr-308	218	21	might	might	AUX
ftr-308	218	22	be	be	AUX
ftr-308	218	23	able	able	ADJ
ftr-308	218	24	to	to	PART
ftr-308	218	25	obtain	obtain	VERB
ftr-308	218	26	by	by	ADP
ftr-308	218	27	some	some	DET
ftr-308	218	28	other	other	ADJ
ftr-308	218	29	available	available	ADJ
ftr-308	218	30	procedures	procedure	NOUN
ftr-308	218	31	for	for	ADP
ftr-308	218	32	the	the	DET
ftr-308	218	33	production	production	NOUN
ftr-308	218	34	of	of	ADP
ftr-308	218	35	documents	document	NOUN
ftr-308	218	36	,	,	PUNCT
ftr-308	218	37	"	"	PUNCT
ftr-308	218	38	such	such	ADJ
ftr-308	218	39	as	as	ADP
ftr-308	218	40	a	a	DET
ftr-308	218	41	request	request	NOUN
ftr-308	218	42	for	for	ADP
ftr-308	218	43	production	production	NOUN
ftr-308	218	44	or	or	CCONJ
ftr-308	218	45	subpoena	subpoena	NOUN
ftr-308	218	46	duces	duce	NOUN
ftr-308	218	47	tecum.22	tecum.22	NOUN
ftr-308	218	48	after	after	ADP
ftr-308	218	49	refusing	refuse	VERB
ftr-308	218	50	to	to	PART
ftr-308	218	51	grant	grant	VERB
ftr-308	218	52	the	the	DET
ftr-308	218	53	petitioners	petitioner	NOUN
ftr-308	218	54	'	'	PART
ftr-308	218	55	"	"	PUNCT
ftr-308	218	56	blanket	blanket	NOUN
ftr-308	218	57	coverage	coverage	NOUN
ftr-308	218	58	"	"	PUNCT
ftr-308	218	59	discovery	discovery	NOUN
ftr-308	218	60	request	request	NOUN
ftr-308	218	61	,	,	PUNCT
ftr-308	218	62	the	the	DET
ftr-308	218	63	tax	tax	NOUN
ftr-308	218	64	court	court	NOUN
ftr-308	218	65	also	also	ADV
ftr-308	218	66	held	hold	VERB
ftr-308	218	67	that	that	SCONJ
ftr-308	218	68	,	,	PUNCT
ftr-308	218	69	even	even	ADV
ftr-308	218	70	if	if	SCONJ
ftr-308	218	71	such	such	ADJ
ftr-308	218	72	documents	document	NOUN
ftr-308	218	73	revealed	reveal	VERB
ftr-308	218	74	certain	certain	ADJ
ftr-308	218	75	receipts	receipt	NOUN
ftr-308	218	76	,	,	PUNCT
ftr-308	218	77	memoranda	memorandum	NOUN
ftr-308	218	78	and	and	CCONJ
ftr-308	218	79	cancelled	cancel	VERB
ftr-308	218	80	checks	check	NOUN
ftr-308	218	81	relied	rely	VERB
ftr-308	218	82	on	on	ADP
ftr-308	218	83	by	by	ADP
ftr-308	218	84	agent	agent	NOUN
ftr-308	218	85	stephens	stephen	NOUN
ftr-308	218	86	to	to	PART
ftr-308	218	87	prepare	prepare	VERB
ftr-308	218	88	his	his	PRON
ftr-308	218	89	examination	examination	NOUN
ftr-308	218	90	report	report	NOUN
ftr-308	218	91	.	.	PUNCT
ftr-308	219	1	petitioners	petitioner	NOUN
ftr-308	219	2	contend	contend	VERB
ftr-308	219	3	that	that	SCONJ
ftr-308	219	4	this	this	DET
ftr-308	219	5	evidence	evidence	NOUN
ftr-308	219	6	is	be	AUX
ftr-308	219	7	necessary	necessary	ADJ
ftr-308	219	8	to	to	PART
ftr-308	219	9	establish	establish	VERB
ftr-308	219	10	the	the	DET
ftr-308	219	11	basis	basis	NOUN
ftr-308	219	12	for	for	ADP
ftr-308	219	13	respondent	respondent	NOUN
ftr-308	219	14	's	's	PART
ftr-308	219	15	notice	notice	NOUN
ftr-308	219	16	of	of	ADP
ftr-308	219	17	deficiency	deficiency	NOUN
ftr-308	219	18	.	.	PUNCT
ftr-308	220	1	for	for	ADP
ftr-308	220	2	the	the	DET
ftr-308	220	3	reasons	reason	NOUN
ftr-308	220	4	stated	state	VERB
ftr-308	220	5	above	above	ADV
ftr-308	220	6	,	,	PUNCT
ftr-308	220	7	however	however	ADV
ftr-308	220	8	,	,	PUNCT
ftr-308	220	9	this	this	DET
ftr-308	220	10	court	court	NOUN
ftr-308	220	11	will	will	AUX
ftr-308	220	12	not	not	PART
ftr-308	220	13	look	look	VERB
ftr-308	220	14	behind	behind	ADP
ftr-308	220	15	respondent	respondent	NOUN
ftr-308	220	16	's	's	PART
ftr-308	220	17	deficiency	deficiency	NOUN
ftr-308	220	18	notice	notice	NOUN
ftr-308	220	19	,	,	PUNCT
ftr-308	220	20	and	and	CCONJ
ftr-308	220	21	,	,	PUNCT
ftr-308	220	22	therefore	therefore	ADV
ftr-308	220	23	,	,	PUNCT
ftr-308	220	24	any	any	DET
ftr-308	220	25	evidence	evidence	NOUN
ftr-308	220	26	concerning	concern	VERB
ftr-308	220	27	the	the	DET
ftr-308	220	28	basis	basis	NOUN
ftr-308	220	29	for	for	ADP
ftr-308	220	30	respondent	respondent	NOUN
ftr-308	220	31	's	's	PART
ftr-308	220	32	determination	determination	NOUN
ftr-308	220	33	is	be	AUX
ftr-308	220	34	not	not	PART
ftr-308	220	35	relevant	relevant	ADJ
ftr-308	220	36	to	to	ADP
ftr-308	220	37	the	the	DET
ftr-308	220	38	disposition	disposition	NOUN
ftr-308	220	39	of	of	ADP
ftr-308	220	40	the	the	DET
ftr-308	220	41	instant	instant	ADJ
ftr-308	220	42	case	case	NOUN
ftr-308	220	43	.	.	PUNCT
ftr-308	220	44	"	"	PUNCT
ftr-308	220	45	)	)	PUNCT
ftr-308	220	46	.	.	PUNCT
ftr-308	221	1	18	18	NUM
ftr-308	221	2	.	.	PUNCT
ftr-308	222	1	greenberg	greenberg	PROPN
ftr-308	222	2	's	's	PART
ftr-308	222	3	express	express	ADJ
ftr-308	222	4	,	,	PUNCT
ftr-308	222	5	62	62	NUM
ftr-308	222	6	t.c	t.c	NOUN
ftr-308	222	7	.	.	PUNCT
ftr-308	223	1	at	at	ADP
ftr-308	223	2	325	325	NUM
ftr-308	223	3	-	-	SYM
ftr-308	223	4	27	27	NUM
ftr-308	223	5	.	.	PUNCT
ftr-308	223	6	19	19	NUM
ftr-308	223	7	.	.	PUNCT
ftr-308	224	1	according	accord	VERB
ftr-308	224	2	to	to	ADP
ftr-308	224	3	the	the	DET
ftr-308	224	4	tax	tax	NOUN
ftr-308	224	5	court	court	NOUN
ftr-308	224	6	in	in	ADP
ftr-308	224	7	greenberg	greenberg	PROPN
ftr-308	224	8	's	's	PART
ftr-308	224	9	express	express	ADJ
ftr-308	224	10	,	,	PUNCT
ftr-308	224	11	"	"	PUNCT
ftr-308	224	12	rule	rule	NOUN
ftr-308	224	13	103(a)(10	103(a)(10	NUM
ftr-308	224	14	)	)	PUNCT
ftr-308	224	15	permits	permit	VERB
ftr-308	224	16	the	the	DET
ftr-308	224	17	issuance	issuance	NOUN
ftr-308	224	18	of	of	ADP
ftr-308	224	19	an	an	DET
ftr-308	224	20	order	order	NOUN
ftr-308	224	21	,	,	PUNCT
ftr-308	224	22	'	'	PUNCT
ftr-308	224	23	that	that	SCONJ
ftr-308	224	24	documents	document	NOUN
ftr-308	224	25	or	or	CCONJ
ftr-308	224	26	records	record	NOUN
ftr-308	224	27	be	be	AUX
ftr-308	224	28	impounded	impound	VERB
ftr-308	224	29	by	by	ADP
ftr-308	224	30	the	the	DET
ftr-308	224	31	court	court	NOUN
ftr-308	224	32	to	to	PART
ftr-308	224	33	insure	insure	VERB
ftr-308	224	34	their	their	PRON
ftr-308	224	35	availability	availability	NOUN
ftr-308	224	36	for	for	ADP
ftr-308	224	37	purposes	purpose	NOUN
ftr-308	224	38	of	of	ADP
ftr-308	224	39	review	review	NOUN
ftr-308	224	40	by	by	ADP
ftr-308	224	41	the	the	DET
ftr-308	224	42	parties	party	NOUN
ftr-308	224	43	prior	prior	ADV
ftr-308	224	44	to	to	ADP
ftr-308	224	45	trial	trial	NOUN
ftr-308	224	46	and	and	CCONJ
ftr-308	224	47	use	use	NOUN
ftr-308	224	48	at	at	ADP
ftr-308	224	49	the	the	DET
ftr-308	224	50	trial	trial	NOUN
ftr-308	224	51	.	.	PUNCT
ftr-308	225	1	"	"	PUNCT
ftr-308	225	2	'	'	PUNCT
ftr-308	225	3	i	i	PRON
ftr-308	225	4	d.	d.	PROPN
ftr-308	225	5	at	at	ADP
ftr-308	225	6	326	326	NUM
ftr-308	225	7	n.3	n.3	NOUN
ftr-308	225	8	.	.	PUNCT
ftr-308	226	1	20	20	NUM
ftr-308	226	2	.	.	PUNCT
ftr-308	227	1	i	i	PRON
ftr-308	227	2	d.	d.	PROPN
ftr-308	227	3	at	at	ADP
ftr-308	227	4	325	325	NUM
ftr-308	227	5	-	-	SYM
ftr-308	227	6	26	26	NUM
ftr-308	227	7	.	.	PUNCT
ftr-308	228	1	21	21	NUM
ftr-308	228	2	.	.	PUNCT
ftr-308	229	1	i	i	PRON
ftr-308	229	2	d.	d.	PROPN
ftr-308	229	3	at	at	ADP
ftr-308	229	4	326	326	NUM
ftr-308	229	5	.	.	PUNCT
ftr-308	230	1	22	22	NUM
ftr-308	230	2	.	.	PUNCT
ftr-308	231	1	i	i	PRON
ftr-308	231	2	d.	d.	PROPN
ftr-308	231	3	at	at	ADP
ftr-308	231	4	327	327	NUM
ftr-308	231	5	.	.	PUNCT
ftr-308	231	6	124	124	NUM
ftr-308	232	1	[	[	X
ftr-308	232	2	vol	vol	NOUN
ftr-308	232	3	.	.	PUNCT
ftr-308	233	1	14:4	14:4	NUM
ftr-308	233	2	the	the	DET
ftr-308	233	3	de	de	X
ftr-308	233	4	novo	novo	NOUN
ftr-308	233	5	doctrine	doctrine	NOUN
ftr-308	233	6	discriminatory	discriminatory	ADJ
ftr-308	233	7	selection	selection	NOUN
ftr-308	233	8	of	of	ADP
ftr-308	233	9	petitioners	petitioner	NOUN
ftr-308	233	10	'	'	PART
ftr-308	233	11	returns	return	NOUN
ftr-308	233	12	for	for	ADP
ftr-308	233	13	audit	audit	NOUN
ftr-308	233	14	,	,	PUNCT
ftr-308	233	15	the	the	DET
ftr-308	233	16	tax	tax	NOUN
ftr-308	233	17	court	court	NOUN
ftr-308	233	18	would	would	AUX
ftr-308	233	19	not	not	PART
ftr-308	233	20	have	have	AUX
ftr-308	233	21	been	be	AUX
ftr-308	233	22	justified	justify	VERB
ftr-308	233	23	in	in	ADP
ftr-308	233	24	declaring	declare	VERB
ftr-308	233	25	the	the	DET
ftr-308	233	26	service	service	NOUN
ftr-308	233	27	's	's	PART
ftr-308	233	28	determination	determination	NOUN
ftr-308	233	29	null	null	NOUN
ftr-308	233	30	and	and	CCONJ
ftr-308	233	31	void.23	void.23	PROPN
ftr-308	233	32	rather	rather	ADV
ftr-308	233	33	,	,	PUNCT
ftr-308	233	34	it	it	PRON
ftr-308	233	35	would	would	AUX
ftr-308	233	36	examine	examine	VERB
ftr-308	233	37	the	the	DET
ftr-308	233	38	merits	merit	NOUN
ftr-308	233	39	of	of	ADP
ftr-308	233	40	the	the	DET
ftr-308	233	41	determination	determination	NOUN
ftr-308	233	42	.	.	PUNCT
ftr-308	234	1	it	it	PRON
ftr-308	234	2	was	be	AUX
ftr-308	234	3	in	in	ADP
ftr-308	234	4	this	this	DET
ftr-308	234	5	specific	specific	ADJ
ftr-308	234	6	context	context	NOUN
ftr-308	234	7	that	that	SCONJ
ftr-308	234	8	greenberg	greenberg	PROPN
ftr-308	234	9	's	's	PART
ftr-308	234	10	express	express	NOUN
ftr-308	234	11	reaffirmed	reaffirm	VERB
ftr-308	234	12	the	the	DET
ftr-308	234	13	tax	tax	NOUN
ftr-308	234	14	court	court	NOUN
ftr-308	234	15	's	's	PART
ftr-308	234	16	commitment	commitment	NOUN
ftr-308	234	17	to	to	ADP
ftr-308	234	18	deciding	decide	VERB
ftr-308	234	19	tax	tax	NOUN
ftr-308	234	20	liabilities	liability	NOUN
ftr-308	234	21	de	de	X
ftr-308	234	22	novo	novo	NOUN
ftr-308	234	23	.	.	PUNCT
ftr-308	235	1	however	however	ADV
ftr-308	235	2	,	,	PUNCT
ftr-308	235	3	subsequent	subsequent	ADJ
ftr-308	235	4	courts	court	NOUN
ftr-308	235	5	have	have	AUX
ftr-308	235	6	confused	confuse	VERB
ftr-308	235	7	the	the	DET
ftr-308	235	8	two	two	NUM
ftr-308	235	9	aspects	aspect	NOUN
ftr-308	235	10	of	of	ADP
ftr-308	235	11	the	the	DET
ftr-308	235	12	opinion	opinion	NOUN
ftr-308	235	13	in	in	ADP
ftr-308	235	14	greenberg	greenberg	PROPN
ftr-308	235	15	's	's	PART
ftr-308	235	16	express	express	NOUN
ftr-308	235	17	and	and	CCONJ
ftr-308	235	18	cite	cite	VERB
ftr-308	235	19	the	the	DET
ftr-308	235	20	de	de	PROPN
ftr-308	235	21	novo	novo	NOUN
ftr-308	235	22	standard	standard	NOUN
ftr-308	235	23	of	of	ADP
ftr-308	235	24	review	review	NOUN
ftr-308	235	25	as	as	ADP
ftr-308	235	26	support	support	NOUN
ftr-308	235	27	for	for	ADP
ftr-308	235	28	denying	deny	VERB
ftr-308	235	29	narrow	narrow	ADJ
ftr-308	235	30	discovery	discovery	NOUN
ftr-308	235	31	requests	request	NOUN
ftr-308	235	32	on	on	ADP
ftr-308	235	33	relevancy	relevancy	NOUN
ftr-308	235	34	grounds	ground	NOUN
ftr-308	235	35	.	.	PUNCT
ftr-308	236	1	there	there	PRON
ftr-308	236	2	are	be	VERB
ftr-308	236	3	several	several	ADJ
ftr-308	236	4	flaws	flaw	NOUN
ftr-308	236	5	in	in	ADP
ftr-308	236	6	such	such	DET
ftr-308	236	7	an	an	DET
ftr-308	236	8	extension	extension	NOUN
ftr-308	236	9	of	of	ADP
ftr-308	236	10	greenberg	greenberg	PROPN
ftr-308	236	11	's	's	PART
ftr-308	236	12	express	express	NOUN
ftr-308	236	13	.	.	PUNCT
ftr-308	237	1	first	first	ADV
ftr-308	237	2	,	,	PUNCT
ftr-308	237	3	in	in	ADP
ftr-308	237	4	greenberg	greenberg	PROPN
ftr-308	237	5	's	's	PART
ftr-308	237	6	express	express	NOUN
ftr-308	237	7	,	,	PUNCT
ftr-308	237	8	the	the	DET
ftr-308	237	9	tax	tax	NOUN
ftr-308	237	10	court	court	NOUN
ftr-308	237	11	did	do	AUX
ftr-308	237	12	not	not	PART
ftr-308	237	13	refuse	refuse	VERB
ftr-308	237	14	to	to	PART
ftr-308	237	15	issue	issue	VERB
ftr-308	237	16	the	the	DET
ftr-308	237	17	impounding	impound	VERB
ftr-308	237	18	order	order	NOUN
ftr-308	237	19	based	base	VERB
ftr-308	237	20	on	on	ADP
ftr-308	237	21	relevance	relevance	NOUN
ftr-308	237	22	.	.	PUNCT
ftr-308	238	1	in	in	ADP
ftr-308	238	2	fact	fact	NOUN
ftr-308	238	3	,	,	PUNCT
ftr-308	238	4	the	the	DET
ftr-308	238	5	converse	converse	NOUN
ftr-308	238	6	is	be	AUX
ftr-308	238	7	true	true	ADJ
ftr-308	238	8	.	.	PUNCT
ftr-308	239	1	the	the	DET
ftr-308	239	2	court	court	NOUN
ftr-308	239	3	refused	refuse	VERB
ftr-308	239	4	to	to	PART
ftr-308	239	5	grant	grant	VERB
ftr-308	239	6	the	the	DET
ftr-308	239	7	order	order	NOUN
ftr-308	239	8	because	because	SCONJ
ftr-308	239	9	(	(	PUNCT
ftr-308	239	10	1	1	X
ftr-308	239	11	)	)	PUNCT
ftr-308	239	12	the	the	DET
ftr-308	239	13	government	government	NOUN
ftr-308	239	14	was	be	AUX
ftr-308	239	15	otherwise	otherwise	ADV
ftr-308	239	16	"	"	PUNCT
ftr-308	239	17	obligated	obligate	VERB
ftr-308	239	18	to	to	PART
ftr-308	239	19	preserve	preserve	VERB
ftr-308	239	20	any	any	DET
ftr-308	239	21	evidence	evidence	NOUN
ftr-308	239	22	which	which	PRON
ftr-308	239	23	[	[	X
ftr-308	239	24	it	it	PRON
ftr-308	239	25	]	]	X
ftr-308	239	26	know[s	know[s	PROPN
ftr-308	239	27	]	]	PUNCT
ftr-308	239	28	may	may	AUX
ftr-308	239	29	be	be	AUX
ftr-308	239	30	relevant	relevant	ADJ
ftr-308	239	31	to	to	ADP
ftr-308	239	32	these	these	DET
ftr-308	239	33	cases,"24	cases,"24	NOUN
ftr-308	239	34	and	and	CCONJ
ftr-308	239	35	(	(	PUNCT
ftr-308	239	36	2	2	X
ftr-308	239	37	)	)	PUNCT
ftr-308	239	38	the	the	DET
ftr-308	239	39	taxpayers	taxpayer	NOUN
ftr-308	239	40	should	should	AUX
ftr-308	239	41	have	have	AUX
ftr-308	239	42	requested	request	VERB
ftr-308	239	43	such	such	ADJ
ftr-308	239	44	evidence	evidence	NOUN
ftr-308	239	45	by	by	ADP
ftr-308	239	46	other	other	ADJ
ftr-308	239	47	(	(	PUNCT
ftr-308	239	48	recently	recently	ADV
ftr-308	239	49	established	establish	VERB
ftr-308	239	50	)	)	PUNCT
ftr-308	239	51	pretrial	pretrial	ADJ
ftr-308	239	52	discovery	discovery	NOUN
ftr-308	239	53	procedures	procedure	NOUN
ftr-308	239	54	as	as	SCONJ
ftr-308	239	55	opposed	oppose	VERB
ftr-308	239	56	to	to	ADP
ftr-308	239	57	a	a	DET
ftr-308	239	58	draconian	draconian	ADJ
ftr-308	239	59	impounding	impounding	NOUN
ftr-308	239	60	order.2	order.2	ADP
ftr-308	239	61	5	5	NUM
ftr-308	239	62	the	the	DET
ftr-308	239	63	tax	tax	NOUN
ftr-308	239	64	court	court	NOUN
ftr-308	239	65	presumed	presume	VERB
ftr-308	239	66	the	the	DET
ftr-308	239	67	agencies	agency	NOUN
ftr-308	239	68	from	from	ADP
ftr-308	239	69	which	which	PRON
ftr-308	239	70	the	the	DET
ftr-308	239	71	petitioners	petitioner	NOUN
ftr-308	239	72	sought	seek	VERB
ftr-308	239	73	documents	document	NOUN
ftr-308	239	74	had	have	VERB
ftr-308	239	75	at	at	ADP
ftr-308	239	76	least	least	ADJ
ftr-308	239	77	some	some	PRON
ftr-308	239	78	evidence	evidence	NOUN
ftr-308	239	79	in	in	ADP
ftr-308	239	80	their	their	PRON
ftr-308	239	81	files	file	NOUN
ftr-308	239	82	relevant	relevant	ADJ
ftr-308	239	83	to	to	ADP
ftr-308	239	84	the	the	DET
ftr-308	239	85	determination	determination	NOUN
ftr-308	239	86	of	of	ADP
ftr-308	239	87	the	the	DET
ftr-308	239	88	petitioners	petitioner	NOUN
ftr-308	239	89	'	'	PART
ftr-308	239	90	tax	tax	NOUN
ftr-308	239	91	liabilities	liability	NOUN
ftr-308	239	92	and	and	CCONJ
ftr-308	239	93	noted	note	VERB
ftr-308	239	94	that	that	SCONJ
ftr-308	239	95	evidence	evidence	NOUN
ftr-308	239	96	should	should	AUX
ftr-308	239	97	be	be	AUX
ftr-308	239	98	preserved	preserve	VERB
ftr-308	239	99	even	even	ADV
ftr-308	239	100	if	if	SCONJ
ftr-308	239	101	it	it	PRON
ftr-308	239	102	might	might	AUX
ftr-308	239	103	be	be	AUX
ftr-308	239	104	relevant	relevant	ADJ
ftr-308	239	105	to	to	ADP
ftr-308	239	106	those	those	DET
ftr-308	239	107	determinations	determination	NOUN
ftr-308	239	108	.	.	PUNCT
ftr-308	240	1	moreover	moreover	ADV
ftr-308	240	2	,	,	PUNCT
ftr-308	240	3	perhaps	perhaps	ADV
ftr-308	240	4	to	to	PART
ftr-308	240	5	facilitate	facilitate	VERB
ftr-308	240	6	future	future	ADJ
ftr-308	240	7	information	information	NOUN
ftr-308	240	8	gathering	gathering	NOUN
ftr-308	240	9	,	,	PUNCT
ftr-308	240	10	the	the	DET
ftr-308	240	11	tax	tax	NOUN
ftr-308	240	12	court	court	NOUN
ftr-308	240	13	even	even	ADV
ftr-308	240	14	advised	advise	VERB
ftr-308	240	15	taxpayers	taxpayer	NOUN
ftr-308	240	16	to	to	PART
ftr-308	240	17	"	"	PUNCT
ftr-308	240	18	give	give	VERB
ftr-308	240	19	careful	careful	ADJ
ftr-308	240	20	attention	attention	NOUN
ftr-308	240	21	to	to	ADP
ftr-308	240	22	developing	develop	VERB
ftr-308	240	23	a	a	DET
ftr-308	240	24	more	more	ADV
ftr-308	240	25	precise	precise	ADJ
ftr-308	240	26	description	description	NOUN
ftr-308	240	27	of	of	ADP
ftr-308	240	28	the	the	DET
ftr-308	240	29	materials	material	NOUN
ftr-308	240	30	which	which	PRON
ftr-308	240	31	they	they	PRON
ftr-308	240	32	may	may	AUX
ftr-308	240	33	seek	seek	VERB
ftr-308	240	34	.	.	PUNCT
ftr-308	241	1	"26	"26	X
ftr-308	242	1	second	second	ADV
ftr-308	242	2	,	,	PUNCT
ftr-308	242	3	as	as	SCONJ
ftr-308	242	4	noted	note	VERB
ftr-308	242	5	above	above	ADV
ftr-308	242	6	,	,	PUNCT
ftr-308	242	7	greenberg	greenberg	PROPN
ftr-308	242	8	's	's	PART
ftr-308	242	9	express	express	NOUN
ftr-308	242	10	was	be	AUX
ftr-308	242	11	decided	decide	VERB
ftr-308	242	12	shortly	shortly	ADV
ftr-308	242	13	after	after	SCONJ
ftr-308	242	14	the	the	DET
ftr-308	242	15	tax	tax	NOUN
ftr-308	242	16	court	court	NOUN
ftr-308	242	17	adopted	adopt	VERB
ftr-308	242	18	its	its	PRON
ftr-308	242	19	first	first	ADJ
ftr-308	242	20	set	set	NOUN
ftr-308	242	21	of	of	ADP
ftr-308	242	22	formal	formal	ADJ
ftr-308	242	23	,	,	PUNCT
ftr-308	242	24	pretrial	pretrial	ADJ
ftr-308	242	25	discovery	discovery	NOUN
ftr-308	242	26	procedures	procedure	NOUN
ftr-308	242	27	,	,	PUNCT
ftr-308	242	28	which	which	PRON
ftr-308	242	29	,	,	PUNCT
ftr-308	242	30	although	although	SCONJ
ftr-308	242	31	not	not	PART
ftr-308	242	32	as	as	ADV
ftr-308	242	33	broad	broad	ADJ
ftr-308	242	34	as	as	ADP
ftr-308	242	35	discovery	discovery	NOUN
ftr-308	242	36	under	under	ADP
ftr-308	242	37	the	the	DET
ftr-308	242	38	federal	federal	ADJ
ftr-308	242	39	rules	rule	NOUN
ftr-308	242	40	of	of	ADP
ftr-308	242	41	civil	civil	ADJ
ftr-308	242	42	procedure	procedure	NOUN
ftr-308	242	43	,	,	PUNCT
ftr-308	242	44	defined	define	VERB
ftr-308	242	45	relevancy	relevancy	NOUN
ftr-308	242	46	broadly	broadly	ADV
ftr-308	242	47	and	and	CCONJ
ftr-308	242	48	,	,	PUNCT
ftr-308	242	49	according	accord	VERB
ftr-308	242	50	to	to	ADP
ftr-308	242	51	the	the	DET
ftr-308	242	52	tax	tax	NOUN
ftr-308	242	53	court	court	NOUN
ftr-308	242	54	,	,	PUNCT
ftr-308	242	55	liberally	liberally	ADV
ftr-308	242	56	.	.	PUNCT
ftr-308	243	1	27	27	NUM
ftr-308	243	2	it	it	PRON
ftr-308	243	3	would	would	AUX
ftr-308	243	4	have	have	AUX
ftr-308	243	5	been	be	AUX
ftr-308	243	6	incongruous	incongruous	ADJ
ftr-308	243	7	for	for	SCONJ
ftr-308	243	8	the	the	DET
ftr-308	243	9	court	court	NOUN
ftr-308	243	10	to	to	PART
ftr-308	243	11	enact	enact	VERB
ftr-308	243	12	23	23	NUM
ftr-308	243	13	.	.	PUNCT
ftr-308	244	1	i	i	PRON
ftr-308	244	2	d.	d.	PROPN
ftr-308	244	3	24	24	NUM
ftr-308	244	4	.	.	PUNCT
ftr-308	245	1	i	i	PRON
ftr-308	245	2	d.	d.	PROPN
ftr-308	245	3	at	at	ADP
ftr-308	245	4	326	326	NUM
ftr-308	245	5	.	.	PUNCT
ftr-308	246	1	25	25	NUM
ftr-308	246	2	.	.	PUNCT
ftr-308	247	1	i	i	PRON
ftr-308	247	2	d.	d.	PROPN
ftr-308	247	3	at	at	ADP
ftr-308	247	4	326	326	NUM
ftr-308	247	5	-	-	SYM
ftr-308	247	6	27	27	NUM
ftr-308	247	7	.	.	PUNCT
ftr-308	248	1	26	26	NUM
ftr-308	248	2	.	.	PUNCT
ftr-308	249	1	i	i	PRON
ftr-308	249	2	d.	d.	PROPN
ftr-308	249	3	at	at	ADP
ftr-308	249	4	327	327	NUM
ftr-308	249	5	.	.	PUNCT
ftr-308	250	1	in	in	ADP
ftr-308	250	2	fairness	fairness	NOUN
ftr-308	250	3	,	,	PUNCT
ftr-308	250	4	by	by	ADP
ftr-308	250	5	characterizing	characterize	VERB
ftr-308	250	6	the	the	DET
ftr-308	250	7	scope	scope	NOUN
ftr-308	250	8	of	of	ADP
ftr-308	250	9	petitioners	petitioner	NOUN
ftr-308	250	10	'	'	PART
ftr-308	250	11	requested	request	VERB
ftr-308	250	12	order	order	NOUN
ftr-308	250	13	"	"	PUNCT
ftr-308	250	14	blanket	blanket	NOUN
ftr-308	250	15	coverage	coverage	NOUN
ftr-308	250	16	,	,	PUNCT
ftr-308	250	17	"	"	PUNCT
ftr-308	250	18	the	the	DET
ftr-308	250	19	court	court	NOUN
ftr-308	250	20	suggested	suggest	VERB
ftr-308	250	21	(	(	PUNCT
ftr-308	250	22	but	but	CCONJ
ftr-308	250	23	did	do	AUX
ftr-308	250	24	not	not	PART
ftr-308	250	25	decide	decide	VERB
ftr-308	250	26	)	)	PUNCT
ftr-308	250	27	that	that	SCONJ
ftr-308	250	28	some	some	DET
ftr-308	250	29	evidence	evidence	NOUN
ftr-308	250	30	gathered	gather	VERB
ftr-308	250	31	by	by	ADP
ftr-308	250	32	the	the	DET
ftr-308	250	33	various	various	ADJ
ftr-308	250	34	investigative	investigative	ADJ
ftr-308	250	35	agencies	agency	NOUN
ftr-308	250	36	from	from	ADP
ftr-308	250	37	which	which	PRON
ftr-308	250	38	the	the	DET
ftr-308	250	39	petitioners	petitioner	NOUN
ftr-308	250	40	sought	seek	VERB
ftr-308	250	41	documents	document	NOUN
ftr-308	250	42	would	would	AUX
ftr-308	250	43	be	be	AUX
ftr-308	250	44	irrelevant	irrelevant	ADJ
ftr-308	250	45	to	to	ADP
ftr-308	250	46	determining	determine	VERB
ftr-308	250	47	petitioners	petitioner	NOUN
ftr-308	250	48	'	'	PART
ftr-308	250	49	tax	tax	NOUN
ftr-308	250	50	liabilities	liability	NOUN
ftr-308	250	51	for	for	ADP
ftr-308	250	52	the	the	DET
ftr-308	250	53	years	year	NOUN
ftr-308	250	54	at	at	ADP
ftr-308	250	55	issue	issue	NOUN
ftr-308	250	56	.	.	PUNCT
ftr-308	251	1	i	i	PRON
ftr-308	251	2	d.	d.	PROPN
ftr-308	251	3	this	this	PRON
ftr-308	251	4	makes	make	VERB
ftr-308	251	5	sense	sense	NOUN
ftr-308	251	6	,	,	PUNCT
ftr-308	251	7	however	however	ADV
ftr-308	251	8	,	,	PUNCT
ftr-308	251	9	because	because	SCONJ
ftr-308	251	10	the	the	DET
ftr-308	251	11	scope	scope	NOUN
ftr-308	251	12	of	of	ADP
ftr-308	251	13	the	the	DET
ftr-308	251	14	requested	request	VERB
ftr-308	251	15	documents	document	NOUN
ftr-308	251	16	included	include	VERB
ftr-308	251	17	"	"	PUNCT
ftr-308	251	18	any	any	DET
ftr-308	251	19	investigation	investigation	NOUN
ftr-308	251	20	of	of	ADP
ftr-308	251	21	petitioners	petitioner	NOUN
ftr-308	251	22	thomas	thomas	PROPN
ftr-308	251	23	gambino	gambino	PROPN
ftr-308	251	24	and	and	CCONJ
ftr-308	251	25	joseph	joseph	PROPN
ftr-308	251	26	gambino	gambino	PROPN
ftr-308	251	27	by	by	ADP
ftr-308	251	28	the	the	DET
ftr-308	251	29	department	department	PROPN
ftr-308	251	30	of	of	ADP
ftr-308	251	31	justice	justice	PROPN
ftr-308	251	32	,	,	PUNCT
ftr-308	251	33	the	the	DET
ftr-308	251	34	internal	internal	ADJ
ftr-308	251	35	revenue	revenue	NOUN
ftr-308	251	36	service	service	NOUN
ftr-308	251	37	,	,	PUNCT
ftr-308	251	38	or	or	CCONJ
ftr-308	251	39	the	the	DET
ftr-308	251	40	federal	federal	ADJ
ftr-308	251	41	strike	strike	NOUN
ftr-308	251	42	force	force	NOUN
ftr-308	251	43	against	against	ADP
ftr-308	251	44	organized	organize	VERB
ftr-308	251	45	crime	crime	NOUN
ftr-308	251	46	operating	operate	VERB
ftr-308	251	47	in	in	ADP
ftr-308	251	48	new	new	PROPN
ftr-308	251	49	york	york	PROPN
ftr-308	251	50	city	city	PROPN
ftr-308	251	51	.	.	PUNCT
ftr-308	251	52	"	"	PUNCT
ftr-308	252	1	i	i	PRON
ftr-308	252	2	d.	d.	VERB
ftr-308	252	3	at	at	ADP
ftr-308	252	4	32526	32526	NUM
ftr-308	252	5	.	.	PUNCT
ftr-308	253	1	it	it	PRON
ftr-308	253	2	is	be	AUX
ftr-308	253	3	hard	hard	ADJ
ftr-308	253	4	,	,	PUNCT
ftr-308	253	5	if	if	SCONJ
ftr-308	253	6	not	not	PART
ftr-308	253	7	impossible	impossible	ADJ
ftr-308	253	8	,	,	PUNCT
ftr-308	253	9	to	to	PART
ftr-308	253	10	imagine	imagine	VERB
ftr-308	253	11	how	how	SCONJ
ftr-308	253	12	some	some	PRON
ftr-308	253	13	of	of	ADP
ftr-308	253	14	the	the	DET
ftr-308	253	15	information	information	NOUN
ftr-308	253	16	gathered	gather	VERB
ftr-308	253	17	by	by	ADP
ftr-308	253	18	these	these	DET
ftr-308	253	19	agencies	agency	NOUN
ftr-308	253	20	would	would	AUX
ftr-308	253	21	be	be	AUX
ftr-308	253	22	relevant	relevant	ADJ
ftr-308	253	23	to	to	AUX
ftr-308	253	24	tax	tax	NOUN
ftr-308	253	25	liabilities	liability	NOUN
ftr-308	253	26	of	of	ADP
ftr-308	253	27	these	these	PRON
ftr-308	253	28	and	and	CCONJ
ftr-308	253	29	other	other	ADJ
ftr-308	253	30	individuals	individual	NOUN
ftr-308	253	31	and	and	CCONJ
ftr-308	253	32	affiliated	affiliated	ADJ
ftr-308	253	33	entities	entity	NOUN
ftr-308	253	34	for	for	ADP
ftr-308	253	35	three	three	NUM
ftr-308	253	36	,	,	PUNCT
ftr-308	253	37	specific	specific	ADJ
ftr-308	253	38	federal	federal	ADJ
ftr-308	253	39	income	income	NOUN
ftr-308	253	40	tax	tax	NOUN
ftr-308	253	41	years	year	NOUN
ftr-308	253	42	.	.	PUNCT
ftr-308	254	1	27	27	NUM
ftr-308	254	2	.	.	X
ftr-308	255	1	zaentz	zaentz	PROPN
ftr-308	255	2	v.	v.	ADP
ftr-308	255	3	commissioner	commissioner	NOUN
ftr-308	255	4	,	,	PUNCT
ftr-308	255	5	73	73	NUM
ftr-308	255	6	t.c	t.c	PROPN
ftr-308	255	7	.	.	PROPN
ftr-308	255	8	469	469	NUM
ftr-308	255	9	,	,	PUNCT
ftr-308	255	10	471	471	NUM
ftr-308	255	11	-	-	SYM
ftr-308	255	12	72	72	NUM
ftr-308	255	13	(	(	PUNCT
ftr-308	255	14	1979	1979	NUM
ftr-308	255	15	)	)	PUNCT
ftr-308	255	16	(	(	PUNCT
ftr-308	255	17	"	"	PUNCT
ftr-308	255	18	for	for	ADP
ftr-308	255	19	purposes	purpose	NOUN
ftr-308	255	20	of	of	ADP
ftr-308	255	21	discovery	discovery	NOUN
ftr-308	255	22	,	,	PUNCT
ftr-308	255	23	the	the	DET
ftr-308	255	24	standard	standard	NOUN
ftr-308	255	25	of	of	ADP
ftr-308	255	26	relevancy	relevancy	NOUN
ftr-308	255	27	is	be	AUX
ftr-308	255	28	liberal	liberal	ADJ
ftr-308	255	29	.	.	PUNCT
ftr-308	256	1	rule	rule	VERB
ftr-308	256	2	70(b	70(b	NUM
ftr-308	256	3	)	)	PUNCT
ftr-308	256	4	permits	permit	VERB
ftr-308	256	5	discovery	discovery	NOUN
ftr-308	256	6	of	of	ADP
ftr-308	256	7	2013	2013	NUM
ftr-308	256	8	]	]	PUNCT
ftr-308	256	9	125	125	NUM
ftr-308	256	10	florida	florida	PROPN
ftr-308	256	11	tax	tax	NOUN
ftr-308	256	12	review	review	NOUN
ftr-308	256	13	a	a	DET
ftr-308	256	14	liberal	liberal	ADJ
ftr-308	256	15	standard	standard	NOUN
ftr-308	256	16	of	of	ADP
ftr-308	256	17	relevancy	relevancy	NOUN
ftr-308	256	18	and	and	CCONJ
ftr-308	256	19	then	then	ADV
ftr-308	256	20	immediately	immediately	ADV
ftr-308	256	21	curtail	curtail	VERB
ftr-308	256	22	that	that	DET
ftr-308	256	23	standard	standard	NOUN
ftr-308	256	24	in	in	ADP
ftr-308	256	25	a	a	DET
ftr-308	256	26	case	case	NOUN
ftr-308	256	27	where	where	SCONJ
ftr-308	256	28	relevancy	relevancy	NOUN
ftr-308	256	29	objections	objection	NOUN
ftr-308	256	30	were	be	AUX
ftr-308	256	31	not	not	PART
ftr-308	256	32	at	at	ADP
ftr-308	256	33	issue	issue	NOUN
ftr-308	256	34	.	.	PUNCT
ftr-308	257	1	indeed	indeed	ADV
ftr-308	257	2	,	,	PUNCT
ftr-308	257	3	relevancy	relevancy	NOUN
ftr-308	257	4	objections	objection	NOUN
ftr-308	257	5	were	be	AUX
ftr-308	257	6	at	at	ADP
ftr-308	257	7	issue	issue	NOUN
ftr-308	257	8	in	in	ADP
ftr-308	257	9	a	a	DET
ftr-308	257	10	case	case	NOUN
ftr-308	257	11	decided	decide	VERB
ftr-308	257	12	the	the	DET
ftr-308	257	13	same	same	ADJ
ftr-308	257	14	year	year	NOUN
ftr-308	257	15	as	as	ADP
ftr-308	257	16	greenberg	greenberg	PROPN
ftr-308	257	17	's	's	PART
ftr-308	257	18	express	express	ADJ
ftr-308	257	19	,	,	PUNCT
ftr-308	257	20	and	and	CCONJ
ftr-308	257	21	there	there	ADV
ftr-308	257	22	the	the	DET
ftr-308	257	23	tax	tax	NOUN
ftr-308	257	24	court	court	NOUN
ftr-308	257	25	reaffirmed	reaffirm	VERB
ftr-308	257	26	the	the	DET
ftr-308	257	27	breadth	breadth	NOUN
ftr-308	257	28	of	of	ADP
ftr-308	257	29	relevancy	relevancy	NOUN
ftr-308	257	30	in	in	ADP
ftr-308	257	31	the	the	DET
ftr-308	257	32	pretrial	pretrial	ADJ
ftr-308	257	33	discovery	discovery	NOUN
ftr-308	257	34	context.28	context.28	PROPN
ftr-308	257	35	third	third	ADJ
ftr-308	257	36	,	,	PUNCT
ftr-308	257	37	greenberg	greenberg	PROPN
ftr-308	257	38	's	's	PART
ftr-308	257	39	express	express	ADJ
ftr-308	257	40	fits	fit	VERB
ftr-308	257	41	comfortably	comfortably	ADV
ftr-308	257	42	within	within	ADP
ftr-308	257	43	the	the	DET
ftr-308	257	44	tax	tax	NOUN
ftr-308	257	45	court	court	NOUN
ftr-308	257	46	's	's	PART
ftr-308	257	47	prior	prior	ADJ
ftr-308	257	48	and	and	CCONJ
ftr-308	257	49	well	well	ADV
ftr-308	257	50	-	-	PUNCT
ftr-308	257	51	settled	settle	VERB
ftr-308	257	52	articulations	articulation	NOUN
ftr-308	257	53	of	of	ADP
ftr-308	257	54	the	the	DET
ftr-308	257	55	de	de	PROPN
ftr-308	257	56	novo	novo	PROPN
ftr-308	257	57	standard	standard	NOUN
ftr-308	257	58	of	of	ADP
ftr-308	257	59	review	review	NOUN
ftr-308	257	60	,	,	PUNCT
ftr-308	257	61	beginning	begin	VERB
ftr-308	257	62	with	with	ADP
ftr-308	257	63	barry	barry	PROPN
ftr-308	257	64	.	.	PUNCT
ftr-308	258	1	for	for	ADP
ftr-308	258	2	greenberg	greenberg	PROPN
ftr-308	258	3	's	's	PART
ftr-308	258	4	express	express	ADJ
ftr-308	258	5	(	(	PUNCT
ftr-308	258	6	and	and	CCONJ
ftr-308	258	7	barry	barry	PROPN
ftr-308	258	8	)	)	PUNCT
ftr-308	258	9	,	,	PUNCT
ftr-308	258	10	the	the	DET
ftr-308	258	11	de	de	X
ftr-308	258	12	novo	novo	NOUN
ftr-308	258	13	doctrine	doctrine	NOUN
ftr-308	258	14	holds	hold	VERB
ftr-308	258	15	that	that	SCONJ
ftr-308	258	16	courts	court	NOUN
ftr-308	258	17	in	in	ADP
ftr-308	258	18	tax	tax	NOUN
ftr-308	258	19	cases	case	NOUN
ftr-308	258	20	do	do	AUX
ftr-308	258	21	not	not	PART
ftr-308	258	22	sit	sit	VERB
ftr-308	258	23	in	in	ADP
ftr-308	258	24	judgment	judgment	NOUN
ftr-308	258	25	of	of	ADP
ftr-308	258	26	the	the	DET
ftr-308	258	27	record	record	NOUN
ftr-308	258	28	established	establish	VERB
ftr-308	258	29	administratively	administratively	ADV
ftr-308	258	30	by	by	ADP
ftr-308	258	31	the	the	DET
ftr-308	258	32	service	service	NOUN
ftr-308	258	33	but	but	CCONJ
ftr-308	258	34	,	,	PUNCT
ftr-308	258	35	instead	instead	ADV
ftr-308	258	36	,	,	PUNCT
ftr-308	258	37	apply	apply	VERB
ftr-308	258	38	a	a	DET
ftr-308	258	39	merit	merit	NOUN
ftr-308	258	40	-	-	PUNCT
ftr-308	258	41	based	base	VERB
ftr-308	258	42	determination	determination	NOUN
ftr-308	258	43	of	of	ADP
ftr-308	258	44	taxpayers	taxpayer	NOUN
ftr-308	258	45	'	'	PART
ftr-308	258	46	liabilities	liability	NOUN
ftr-308	258	47	based	base	VERB
ftr-308	258	48	on	on	ADP
ftr-308	258	49	the	the	DET
ftr-308	258	50	evidence	evidence	NOUN
ftr-308	258	51	introduced	introduce	VERB
ftr-308	258	52	by	by	ADP
ftr-308	258	53	the	the	DET
ftr-308	258	54	parties	party	NOUN
ftr-308	258	55	.	.	PUNCT
ftr-308	259	1	distinguishing	distinguish	VERB
ftr-308	259	2	between	between	ADP
ftr-308	259	3	the	the	DET
ftr-308	259	4	proper	proper	ADJ
ftr-308	259	5	mechanism	mechanism	NOUN
ftr-308	259	6	for	for	ADP
ftr-308	259	7	obtaining	obtain	VERB
ftr-308	259	8	evidence	evidence	NOUN
ftr-308	259	9	to	to	PART
ftr-308	259	10	prove	prove	VERB
ftr-308	259	11	a	a	DET
ftr-308	259	12	proper	proper	ADJ
ftr-308	259	13	tax	tax	NOUN
ftr-308	259	14	liability	liability	NOUN
ftr-308	259	15	,	,	PUNCT
ftr-308	259	16	on	on	ADP
ftr-308	259	17	the	the	DET
ftr-308	259	18	one	one	NUM
ftr-308	259	19	hand	hand	NOUN
ftr-308	259	20	,	,	PUNCT
ftr-308	259	21	and	and	CCONJ
ftr-308	259	22	the	the	DET
ftr-308	259	23	de	de	PROPN
ftr-308	259	24	novo	novo	NOUN
ftr-308	259	25	doctrine	doctrine	NOUN
ftr-308	259	26	,	,	PUNCT
ftr-308	259	27	on	on	ADP
ftr-308	259	28	the	the	DET
ftr-308	259	29	other	other	ADJ
ftr-308	259	30	,	,	PUNCT
ftr-308	259	31	is	be	AUX
ftr-308	259	32	consistent	consistent	ADJ
ftr-308	259	33	with	with	ADP
ftr-308	259	34	earlier	early	ADJ
ftr-308	259	35	cases	case	NOUN
ftr-308	259	36	whose	whose	DET
ftr-308	259	37	articulations	articulation	NOUN
ftr-308	259	38	of	of	ADP
ftr-308	259	39	this	this	DET
ftr-308	259	40	standard	standard	NOUN
ftr-308	259	41	of	of	ADP
ftr-308	259	42	review	review	NOUN
ftr-308	259	43	are	be	AUX
ftr-308	259	44	distinct	distinct	ADJ
ftr-308	259	45	from	from	ADP
ftr-308	259	46	any	any	DET
ftr-308	259	47	notion	notion	NOUN
ftr-308	259	48	of	of	ADP
ftr-308	259	49	relevancy	relevancy	NOUN
ftr-308	259	50	or	or	CCONJ
ftr-308	259	51	other	other	ADJ
ftr-308	259	52	discovery	discovery	NOUN
ftr-308	259	53	or	or	CCONJ
ftr-308	259	54	evidentiary	evidentiary	ADJ
ftr-308	259	55	concepts	concept	NOUN
ftr-308	259	56	.	.	PUNCT
ftr-308	260	1	moreover	moreover	ADV
ftr-308	260	2	,	,	PUNCT
ftr-308	260	3	by	by	ADP
ftr-308	260	4	suggesting	suggest	VERB
ftr-308	260	5	that	that	SCONJ
ftr-308	260	6	the	the	DET
ftr-308	260	7	service	service	NOUN
ftr-308	260	8	or	or	CCONJ
ftr-308	260	9	the	the	DET
ftr-308	260	10	taxpayer	taxpayer	NOUN
ftr-308	260	11	can	can	AUX
ftr-308	260	12	place	place	VERB
ftr-308	260	13	some	some	DET
ftr-308	260	14	materials	material	NOUN
ftr-308	260	15	in	in	ADP
ftr-308	260	16	the	the	DET
ftr-308	260	17	service	service	NOUN
ftr-308	260	18	's	's	PART
ftr-308	260	19	administrative	administrative	ADJ
ftr-308	260	20	files	file	NOUN
ftr-308	260	21	into	into	ADP
ftr-308	260	22	evidence	evidence	NOUN
ftr-308	260	23	,	,	PUNCT
ftr-308	260	24	greenberg	greenberg	PROPN
ftr-308	260	25	's	's	PART
ftr-308	260	26	express	express	NOUN
ftr-308	260	27	and	and	CCONJ
ftr-308	260	28	the	the	DET
ftr-308	260	29	tax	tax	NOUN
ftr-308	260	30	court	court	NOUN
ftr-308	260	31	's	's	PART
ftr-308	260	32	earlier	early	ADJ
ftr-308	260	33	cases	case	NOUN
ftr-308	260	34	consistently	consistently	ADV
ftr-308	260	35	presume	presume	VERB
ftr-308	260	36	that	that	SCONJ
ftr-308	260	37	such	such	ADJ
ftr-308	260	38	materials	material	NOUN
ftr-308	260	39	can	can	AUX
ftr-308	260	40	be	be	AUX
ftr-308	260	41	relevant	relevant	ADJ
ftr-308	260	42	to	to	ADP
ftr-308	260	43	cases	case	NOUN
ftr-308	260	44	before	before	ADP
ftr-308	260	45	the	the	DET
ftr-308	260	46	court.2	court.2	PROPN
ftr-308	260	47	9	9	NUM
ftr-308	260	48	reading	reading	NOUN
ftr-308	260	49	greenberg	greenberg	PROPN
ftr-308	260	50	's	's	PART
ftr-308	260	51	express	express	NOUN
ftr-308	260	52	as	as	ADP
ftr-308	260	53	a	a	DET
ftr-308	260	54	drastic	drastic	ADJ
ftr-308	260	55	departure	departure	NOUN
ftr-308	260	56	from	from	ADP
ftr-308	260	57	this	this	DET
ftr-308	260	58	lineage	lineage	NOUN
ftr-308	260	59	,	,	PUNCT
ftr-308	260	60	as	as	SCONJ
ftr-308	260	61	modem	modem	NOUN
ftr-308	260	62	cases	case	NOUN
ftr-308	260	63	have	have	AUX
ftr-308	260	64	,	,	PUNCT
ftr-308	260	65	is	be	AUX
ftr-308	260	66	going	go	VERB
ftr-308	260	67	too	too	ADV
ftr-308	260	68	far	far	ADV
ftr-308	260	69	.	.	PUNCT
ftr-308	261	1	information	information	NOUN
ftr-308	261	2	relevant	relevant	ADJ
ftr-308	261	3	not	not	PART
ftr-308	261	4	only	only	ADV
ftr-308	261	5	to	to	ADP
ftr-308	261	6	the	the	DET
ftr-308	261	7	issues	issue	NOUN
ftr-308	261	8	of	of	ADP
ftr-308	261	9	the	the	DET
ftr-308	261	10	pending	pende	VERB
ftr-308	261	11	case	case	NOUN
ftr-308	261	12	,	,	PUNCT
ftr-308	261	13	but	but	CCONJ
ftr-308	261	14	to	to	ADP
ftr-308	261	15	the	the	DET
ftr-308	261	16	entire	entire	ADJ
ftr-308	261	17	'	'	PUNCT
ftr-308	261	18	subject	subject	NOUN
ftr-308	261	19	matter	matter	NOUN
ftr-308	261	20	'	'	PUNCT
ftr-308	261	21	of	of	ADP
ftr-308	261	22	the	the	DET
ftr-308	261	23	case	case	NOUN
ftr-308	261	24	.	.	PUNCT
ftr-308	262	1	we	we	PRON
ftr-308	262	2	have	have	AUX
ftr-308	262	3	previously	previously	ADV
ftr-308	262	4	ruled	rule	VERB
ftr-308	262	5	that	that	DET
ftr-308	262	6	material	material	NOUN
ftr-308	262	7	which	which	PRON
ftr-308	262	8	would	would	AUX
ftr-308	262	9	aid	aid	VERB
ftr-308	262	10	the	the	DET
ftr-308	262	11	discovering	discover	VERB
ftr-308	262	12	party	party	NOUN
ftr-308	262	13	in	in	ADP
ftr-308	262	14	understanding	understand	VERB
ftr-308	262	15	relevant	relevant	ADJ
ftr-308	262	16	material	material	NOUN
ftr-308	262	17	,	,	PUNCT
ftr-308	262	18	or	or	CCONJ
ftr-308	262	19	which	which	PRON
ftr-308	262	20	would	would	AUX
ftr-308	262	21	lead	lead	VERB
ftr-308	262	22	to	to	ADP
ftr-308	262	23	admissible	admissible	ADJ
ftr-308	262	24	evidence	evidence	NOUN
ftr-308	262	25	,	,	PUNCT
ftr-308	262	26	is	be	AUX
ftr-308	262	27	within	within	ADP
ftr-308	262	28	the	the	DET
ftr-308	262	29	scope	scope	NOUN
ftr-308	262	30	of	of	ADP
ftr-308	262	31	rule	rule	NOUN
ftr-308	262	32	70(b	70(b	NUM
ftr-308	262	33	)	)	PUNCT
ftr-308	262	34	.	.	PUNCT
ftr-308	262	35	"	"	PUNCT
ftr-308	262	36	)	)	PUNCT
ftr-308	262	37	.	.	PUNCT
ftr-308	263	1	but	but	CCONJ
ftr-308	263	2	see	see	VERB
ftr-308	263	3	estate	estate	NOUN
ftr-308	263	4	of	of	ADP
ftr-308	263	5	woodward	woodward	PROPN
ftr-308	263	6	v.	v.	PROPN
ftr-308	263	7	commissioner	commissioner	PROPN
ftr-308	263	8	,	,	PUNCT
ftr-308	263	9	64	64	NUM
ftr-308	263	10	t.c	t.c	PROPN
ftr-308	263	11	.	.	PROPN
ftr-308	263	12	457	457	NUM
ftr-308	263	13	,	,	PUNCT
ftr-308	263	14	459	459	NUM
ftr-308	263	15	(	(	PUNCT
ftr-308	263	16	1975	1975	NUM
ftr-308	263	17	)	)	PUNCT
ftr-308	263	18	(	(	PUNCT
ftr-308	263	19	"	"	PUNCT
ftr-308	263	20	discovery	discovery	NOUN
ftr-308	263	21	in	in	ADP
ftr-308	263	22	the	the	DET
ftr-308	263	23	tax	tax	NOUN
ftr-308	263	24	court	court	NOUN
ftr-308	263	25	is	be	AUX
ftr-308	263	26	new	new	ADJ
ftr-308	263	27	and	and	CCONJ
ftr-308	263	28	,	,	PUNCT
ftr-308	263	29	although	although	SCONJ
ftr-308	263	30	many	many	ADJ
ftr-308	263	31	of	of	ADP
ftr-308	263	32	our	our	PRON
ftr-308	263	33	rules	rule	NOUN
ftr-308	263	34	were	be	AUX
ftr-308	263	35	adopted	adopt	VERB
ftr-308	263	36	from	from	ADP
ftr-308	263	37	the	the	DET
ftr-308	263	38	federal	federal	ADJ
ftr-308	263	39	rules	rule	NOUN
ftr-308	263	40	of	of	ADP
ftr-308	263	41	civil	civil	ADJ
ftr-308	263	42	procedure	procedure	NOUN
ftr-308	263	43	,	,	PUNCT
ftr-308	263	44	discovery	discovery	NOUN
ftr-308	263	45	is	be	AUX
ftr-308	263	46	not	not	PART
ftr-308	263	47	as	as	ADV
ftr-308	263	48	broad	broad	ADJ
ftr-308	263	49	in	in	ADP
ftr-308	263	50	the	the	DET
ftr-308	263	51	tax	tax	NOUN
ftr-308	263	52	court	court	NOUN
ftr-308	263	53	as	as	SCONJ
ftr-308	263	54	it	it	PRON
ftr-308	263	55	is	be	AUX
ftr-308	263	56	in	in	ADP
ftr-308	263	57	the	the	DET
ftr-308	263	58	federal	federal	ADJ
ftr-308	263	59	district	district	NOUN
ftr-308	263	60	courts	court	NOUN
ftr-308	263	61	.	.	PUNCT
ftr-308	264	1	for	for	ADP
ftr-308	264	2	example	example	NOUN
ftr-308	264	3	,	,	PUNCT
ftr-308	264	4	discovery	discovery	NOUN
ftr-308	264	5	depositions	deposition	NOUN
ftr-308	264	6	are	be	AUX
ftr-308	264	7	not	not	PART
ftr-308	264	8	available	available	ADJ
ftr-308	264	9	in	in	ADP
ftr-308	264	10	the	the	DET
ftr-308	264	11	tax	tax	NOUN
ftr-308	264	12	court	court	NOUN
ftr-308	264	13	.	.	PUNCT
ftr-308	265	1	"	"	PUNCT
ftr-308	265	2	)	)	PUNCT
ftr-308	265	3	.	.	PUNCT
ftr-308	266	1	28	28	NUM
ftr-308	266	2	.	.	PUNCT
ftr-308	267	1	p.t	p.t	PROPN
ftr-308	267	2	.	.	PROPN
ftr-308	267	3	&	&	CCONJ
ftr-308	267	4	l.	l.	PROPN
ftr-308	267	5	constr	constr	PROPN
ftr-308	267	6	.	.	PUNCT
ftr-308	268	1	co.	co.	PROPN
ftr-308	269	1	v.	v.	PROPN
ftr-308	269	2	commissioner	commissioner	PROPN
ftr-308	269	3	,	,	PUNCT
ftr-308	269	4	63	63	NUM
ftr-308	269	5	t.c	t.c	PROPN
ftr-308	269	6	.	.	PROPN
ftr-308	269	7	404	404	NUM
ftr-308	269	8	,	,	PUNCT
ftr-308	269	9	413	413	NUM
ftr-308	269	10	-	-	SYM
ftr-308	269	11	14	14	NUM
ftr-308	269	12	(	(	PUNCT
ftr-308	269	13	1974	1974	NUM
ftr-308	269	14	)	)	PUNCT
ftr-308	269	15	(	(	PUNCT
ftr-308	269	16	"	"	PUNCT
ftr-308	269	17	some	some	PRON
ftr-308	269	18	of	of	ADP
ftr-308	269	19	the	the	DET
ftr-308	269	20	material	material	ADJ
ftr-308	269	21	respondent	respondent	NOUN
ftr-308	269	22	has	have	AUX
ftr-308	269	23	objected	object	VERB
ftr-308	269	24	to	to	ADP
ftr-308	269	25	,	,	PUNCT
ftr-308	269	26	such	such	ADJ
ftr-308	269	27	as	as	ADP
ftr-308	269	28	the	the	DET
ftr-308	269	29	table	table	NOUN
ftr-308	269	30	of	of	ADP
ftr-308	269	31	contents	content	NOUN
ftr-308	269	32	to	to	ADP
ftr-308	269	33	the	the	DET
ftr-308	269	34	special	special	ADJ
ftr-308	269	35	agent	agent	NOUN
ftr-308	269	36	's	's	PART
ftr-308	269	37	report	report	NOUN
ftr-308	269	38	,	,	PUNCT
ftr-308	269	39	while	while	SCONJ
ftr-308	269	40	not	not	PART
ftr-308	269	41	directly	directly	ADV
ftr-308	269	42	relevant	relevant	ADJ
ftr-308	269	43	to	to	ADP
ftr-308	269	44	any	any	DET
ftr-308	269	45	fact	fact	NOUN
ftr-308	269	46	that	that	PRON
ftr-308	269	47	may	may	AUX
ftr-308	269	48	be	be	AUX
ftr-308	269	49	established	establish	VERB
ftr-308	269	50	at	at	ADP
ftr-308	269	51	trial	trial	NOUN
ftr-308	269	52	,	,	PUNCT
ftr-308	269	53	would	would	AUX
ftr-308	269	54	aid	aid	VERB
ftr-308	269	55	the	the	DET
ftr-308	269	56	reader	reader	NOUN
ftr-308	269	57	in	in	ADP
ftr-308	269	58	understanding	understand	VERB
ftr-308	269	59	the	the	DET
ftr-308	269	60	material	material	NOUN
ftr-308	269	61	that	that	PRON
ftr-308	269	62	we	we	PRON
ftr-308	269	63	hold	hold	VERB
ftr-308	269	64	is	be	AUX
ftr-308	269	65	subject	subject	ADJ
ftr-308	269	66	to	to	ADP
ftr-308	269	67	discovery	discovery	NOUN
ftr-308	269	68	.	.	PUNCT
ftr-308	270	1	as	as	ADP
ftr-308	270	2	such	such	ADJ
ftr-308	270	3	,	,	PUNCT
ftr-308	270	4	it	it	PRON
ftr-308	270	5	is	be	AUX
ftr-308	270	6	relevant	relevant	ADJ
ftr-308	270	7	,	,	PUNCT
ftr-308	270	8	albeit	albeit	SCONJ
ftr-308	270	9	in	in	ADP
ftr-308	270	10	a	a	DET
ftr-308	270	11	derivative	derivative	ADJ
ftr-308	270	12	sense	sense	NOUN
ftr-308	270	13	..	..	PUNCT
ftr-308	270	14	.	.	PUNCT
ftr-308	270	15	.	.	PUNCT
ftr-308	271	1	finally	finally	ADV
ftr-308	271	2	,	,	PUNCT
ftr-308	271	3	we	we	PRON
ftr-308	271	4	emphasize	emphasize	VERB
ftr-308	271	5	most	most	ADV
ftr-308	271	6	strongly	strongly	ADV
ftr-308	271	7	that	that	SCONJ
ftr-308	271	8	the	the	DET
ftr-308	271	9	basic	basic	ADJ
ftr-308	271	10	purpose	purpose	NOUN
ftr-308	271	11	of	of	ADP
ftr-308	271	12	discovery	discovery	NOUN
ftr-308	271	13	is	be	AUX
ftr-308	271	14	to	to	PART
ftr-308	271	15	reduce	reduce	VERB
ftr-308	271	16	surprise	surprise	NOUN
ftr-308	271	17	by	by	ADP
ftr-308	271	18	providing	provide	VERB
ftr-308	271	19	a	a	DET
ftr-308	271	20	means	mean	NOUN
ftr-308	271	21	for	for	SCONJ
ftr-308	271	22	the	the	DET
ftr-308	271	23	parties	party	NOUN
ftr-308	271	24	to	to	PART
ftr-308	271	25	obtain	obtain	VERB
ftr-308	271	26	knowledge	knowledge	NOUN
ftr-308	271	27	of	of	ADP
ftr-308	271	28	all	all	DET
ftr-308	271	29	the	the	DET
ftr-308	271	30	relevant	relevant	ADJ
ftr-308	271	31	facts	fact	NOUN
ftr-308	271	32	.	.	PUNCT
ftr-308	272	1	what	what	PRON
ftr-308	272	2	is	be	AUX
ftr-308	272	3	relevant	relevant	ADJ
ftr-308	272	4	is	be	AUX
ftr-308	272	5	the	the	DET
ftr-308	272	6	factual	factual	ADJ
ftr-308	272	7	information	information	NOUN
ftr-308	272	8	which	which	PRON
ftr-308	272	9	may	may	AUX
ftr-308	272	10	either	either	CCONJ
ftr-308	272	11	reveal	reveal	VERB
ftr-308	272	12	evidence	evidence	NOUN
ftr-308	272	13	that	that	PRON
ftr-308	272	14	will	will	AUX
ftr-308	272	15	be	be	AUX
ftr-308	272	16	admissible	admissible	ADJ
ftr-308	272	17	at	at	ADP
ftr-308	272	18	the	the	DET
ftr-308	272	19	trial	trial	NOUN
ftr-308	272	20	or	or	CCONJ
ftr-308	272	21	lead	lead	VERB
ftr-308	272	22	to	to	ADP
ftr-308	272	23	the	the	DET
ftr-308	272	24	discovery	discovery	NOUN
ftr-308	272	25	of	of	ADP
ftr-308	272	26	such	such	ADJ
ftr-308	272	27	evidence	evidence	NOUN
ftr-308	272	28	.	.	PUNCT
ftr-308	273	1	"	"	PUNCT
ftr-308	273	2	)	)	PUNCT
ftr-308	273	3	.	.	PUNCT
ftr-308	274	1	29	29	NUM
ftr-308	274	2	.	.	PUNCT
ftr-308	275	1	see	see	VERB
ftr-308	275	2	caplan	caplan	PROPN
ftr-308	275	3	v.	v.	PROPN
ftr-308	275	4	commissioner	commissioner	PROPN
ftr-308	275	5	,	,	PUNCT
ftr-308	275	6	b.t.a	b.t.a	PROPN
ftr-308	275	7	.	.	X
ftr-308	275	8	mem	mem	PROPN
ftr-308	275	9	.	.	PUNCT
ftr-308	276	1	dec	dec	PROPN
ftr-308	276	2	.	.	PUNCT
ftr-308	277	1	(	(	PUNCT
ftr-308	277	2	p	p	X
ftr-308	277	3	-	-	PUNCT
ftr-308	277	4	h	h	NOUN
ftr-308	277	5	)	)	PUNCT
ftr-308	277	6	40,028	40,028	NUM
ftr-308	277	7	(	(	PUNCT
ftr-308	277	8	1940	1940	NUM
ftr-308	277	9	)	)	PUNCT
ftr-308	277	10	(	(	PUNCT
ftr-308	277	11	"	"	PUNCT
ftr-308	277	12	the	the	DET
ftr-308	277	13	record	record	NOUN
ftr-308	277	14	of	of	ADP
ftr-308	277	15	the	the	DET
ftr-308	277	16	case	case	NOUN
ftr-308	277	17	made	make	VERB
ftr-308	277	18	in	in	ADP
ftr-308	277	19	the	the	DET
ftr-308	277	20	internal	internal	PROPN
ftr-308	277	21	revenue	revenue	NOUN
ftr-308	277	22	bureau	bureau	NOUN
ftr-308	277	23	is	be	AUX
ftr-308	277	24	not	not	PART
ftr-308	277	25	before	before	ADP
ftr-308	277	26	the	the	DET
ftr-308	277	27	board	board	NOUN
ftr-308	277	28	except	except	SCONJ
ftr-308	277	29	insofar	insofar	ADV
ftr-308	277	30	as	as	SCONJ
ftr-308	277	31	it	it	PRON
ftr-308	277	32	may	may	AUX
ftr-308	277	33	be	be	AUX
ftr-308	277	34	properly	properly	ADV
ftr-308	277	35	placed	place	VERB
ftr-308	277	36	in	in	ADP
ftr-308	277	37	evidence	evidence	NOUN
ftr-308	277	38	by	by	ADP
ftr-308	277	39	the	the	DET
ftr-308	277	40	taxpayer	taxpayer	NOUN
ftr-308	277	41	or	or	CCONJ
ftr-308	277	42	by	by	ADP
ftr-308	277	43	the	the	DET
ftr-308	277	44	commissioner	commissioner	NOUN
ftr-308	277	45	.	.	PUNCT
ftr-308	277	46	"	"	PUNCT
ftr-308	277	47	)	)	PUNCT
ftr-308	277	48	.	.	PUNCT
ftr-308	278	1	126	126	NUM
ftr-308	279	1	[	[	X
ftr-308	279	2	vol	vol	NOUN
ftr-308	279	3	.	.	PUNCT
ftr-308	280	1	14:4	14:4	NUM
ftr-308	280	2	the	the	DET
ftr-308	280	3	de	de	PROPN
ftr-308	280	4	novo	novo	PROPN
ftr-308	280	5	doctrine	doctrine	PROPN
ftr-308	280	6	b.	b.	PROPN
ftr-308	280	7	origins	origin	NOUN
ftr-308	280	8	of	of	ADP
ftr-308	280	9	the	the	DET
ftr-308	280	10	de	de	X
ftr-308	280	11	novo	novo	PROPN
ftr-308	280	12	doctrine	doctrine	NOUN
ftr-308	280	13	in	in	ADP
ftr-308	280	14	district	district	NOUN
ftr-308	280	15	courts	court	NOUN
ftr-308	280	16	and	and	CCONJ
ftr-308	280	17	the	the	DET
ftr-308	280	18	court	court	NOUN
ftr-308	280	19	of	of	ADP
ftr-308	280	20	federal	federal	ADJ
ftr-308	280	21	claims	claim	NOUN
ftr-308	280	22	in	in	ADP
ftr-308	280	23	federal	federal	ADJ
ftr-308	280	24	district	district	NOUN
ftr-308	280	25	courts	court	NOUN
ftr-308	280	26	and	and	CCONJ
ftr-308	280	27	the	the	DET
ftr-308	280	28	court	court	NOUN
ftr-308	280	29	of	of	ADP
ftr-308	280	30	federal	federal	ADJ
ftr-308	280	31	claims	claim	NOUN
ftr-308	280	32	,	,	PUNCT
ftr-308	280	33	the	the	DET
ftr-308	280	34	de	de	X
ftr-308	280	35	novo	novo	NOUN
ftr-308	280	36	doctrine	doctrine	NOUN
ftr-308	280	37	appears	appear	VERB
ftr-308	280	38	to	to	PART
ftr-308	280	39	have	have	VERB
ftr-308	280	40	its	its	PRON
ftr-308	280	41	roots	root	NOUN
ftr-308	280	42	in	in	ADP
ftr-308	280	43	lewis	lewis	PROPN
ftr-308	280	44	v.	v.	ADP
ftr-308	280	45	reynolds,3	reynolds,3	NOUN
ftr-308	280	46	0	0	NUM
ftr-308	281	1	a	a	DET
ftr-308	281	2	seminal	seminal	ADJ
ftr-308	281	3	1932	1932	NUM
ftr-308	281	4	supreme	supreme	PROPN
ftr-308	281	5	court	court	PROPN
ftr-308	281	6	opinion	opinion	NOUN
ftr-308	281	7	.	.	PUNCT
ftr-308	282	1	however	however	ADV
ftr-308	282	2	,	,	PUNCT
ftr-308	282	3	while	while	SCONJ
ftr-308	282	4	lewis	lewis	PROPN
ftr-308	282	5	is	be	AUX
ftr-308	282	6	the	the	DET
ftr-308	282	7	earliest	early	ADJ
ftr-308	282	8	case	case	NOUN
ftr-308	282	9	these	these	DET
ftr-308	282	10	courts	court	NOUN
ftr-308	282	11	commonly	commonly	ADV
ftr-308	282	12	cite	cite	VERB
ftr-308	282	13	when	when	SCONJ
ftr-308	282	14	discussing	discuss	VERB
ftr-308	282	15	the	the	DET
ftr-308	282	16	de	de	X
ftr-308	282	17	novo	novo	PROPN
ftr-308	282	18	doctrine,3	doctrine,3	NOUN
ftr-308	282	19	lewis	lewis	PROPN
ftr-308	282	20	does	do	AUX
ftr-308	282	21	not	not	PART
ftr-308	282	22	stand	stand	VERB
ftr-308	282	23	for	for	ADP
ftr-308	282	24	the	the	DET
ftr-308	282	25	proposition	proposition	NOUN
ftr-308	282	26	that	that	SCONJ
ftr-308	282	27	the	the	DET
ftr-308	282	28	discovery	discovery	NOUN
ftr-308	282	29	of	of	ADP
ftr-308	282	30	,	,	PUNCT
ftr-308	282	31	or	or	CCONJ
ftr-308	282	32	introduction	introduction	NOUN
ftr-308	282	33	of	of	ADP
ftr-308	282	34	,	,	PUNCT
ftr-308	282	35	evidence	evidence	NOUN
ftr-308	282	36	should	should	AUX
ftr-308	282	37	be	be	AUX
ftr-308	282	38	restricted	restrict	VERB
ftr-308	282	39	.	.	PUNCT
ftr-308	283	1	in	in	ADP
ftr-308	283	2	fact	fact	NOUN
ftr-308	283	3	,	,	PUNCT
ftr-308	283	4	like	like	ADP
ftr-308	283	5	barry	barry	PROPN
ftr-308	283	6	,	,	PUNCT
ftr-308	283	7	lewis	lewis	PROPN
ftr-308	283	8	expanded	expand	VERB
ftr-308	283	9	the	the	DET
ftr-308	283	10	scope	scope	NOUN
ftr-308	283	11	of	of	ADP
ftr-308	283	12	review	review	NOUN
ftr-308	283	13	,	,	PUNCT
ftr-308	283	14	rather	rather	ADV
ftr-308	283	15	than	than	ADP
ftr-308	283	16	restricted	restrict	VERB
ftr-308	283	17	it	it	PRON
ftr-308	283	18	,	,	PUNCT
ftr-308	283	19	and	and	CCONJ
ftr-308	283	20	said	say	VERB
ftr-308	283	21	nothing	nothing	PRON
ftr-308	283	22	about	about	ADP
ftr-308	283	23	relevancy	relevancy	NOUN
ftr-308	283	24	in	in	ADP
ftr-308	283	25	the	the	DET
ftr-308	283	26	evidentiary	evidentiary	NOUN
ftr-308	283	27	or	or	CCONJ
ftr-308	283	28	discovery	discovery	NOUN
ftr-308	283	29	context	context	NOUN
ftr-308	283	30	.	.	PUNCT
ftr-308	284	1	at	at	ADP
ftr-308	284	2	issue	issue	NOUN
ftr-308	284	3	in	in	ADP
ftr-308	284	4	lewis	lewis	PROPN
ftr-308	284	5	was	be	AUX
ftr-308	284	6	whether	whether	SCONJ
ftr-308	284	7	the	the	DET
ftr-308	284	8	service	service	NOUN
ftr-308	284	9	could	could	AUX
ftr-308	284	10	offset	offset	VERB
ftr-308	284	11	a	a	DET
ftr-308	284	12	refund	refund	NOUN
ftr-308	284	13	,	,	PUNCT
ftr-308	284	14	on	on	ADP
ftr-308	284	15	which	which	PRON
ftr-308	284	16	the	the	DET
ftr-308	284	17	statute	statute	NOUN
ftr-308	284	18	of	of	ADP
ftr-308	284	19	limitations	limitation	NOUN
ftr-308	284	20	had	have	AUX
ftr-308	284	21	not	not	PART
ftr-308	284	22	expired	expire	VERB
ftr-308	284	23	,	,	PUNCT
ftr-308	284	24	with	with	ADP
ftr-308	284	25	a	a	DET
ftr-308	284	26	deficiency	deficiency	NOUN
ftr-308	284	27	from	from	ADP
ftr-308	284	28	the	the	DET
ftr-308	284	29	same	same	ADJ
ftr-308	284	30	year	year	NOUN
ftr-308	284	31	,	,	PUNCT
ftr-308	284	32	on	on	ADP
ftr-308	284	33	which	which	PRON
ftr-308	284	34	the	the	DET
ftr-308	284	35	statute	statute	NOUN
ftr-308	284	36	of	of	ADP
ftr-308	284	37	limitations	limitation	NOUN
ftr-308	284	38	had	have	AUX
ftr-308	284	39	expired	expire	VERB
ftr-308	284	40	.	.	PUNCT
ftr-308	285	1	in	in	ADP
ftr-308	285	2	lewis	lewis	PROPN
ftr-308	285	3	,	,	PUNCT
ftr-308	285	4	the	the	DET
ftr-308	285	5	service	service	NOUN
ftr-308	285	6	audited	audit	VERB
ftr-308	285	7	the	the	DET
ftr-308	285	8	final	final	ADJ
ftr-308	285	9	tax	tax	NOUN
ftr-308	285	10	return	return	NOUN
ftr-308	285	11	of	of	ADP
ftr-308	285	12	a	a	DET
ftr-308	285	13	decedent	decedent	NOUN
ftr-308	285	14	's	's	PART
ftr-308	285	15	estate	estate	NOUN
ftr-308	285	16	,	,	PUNCT
ftr-308	285	17	disallowed	disallow	VERB
ftr-308	285	18	certain	certain	ADJ
ftr-308	285	19	deductions	deduction	NOUN
ftr-308	285	20	,	,	PUNCT
ftr-308	285	21	and	and	CCONJ
ftr-308	285	22	assessed	assess	VERB
ftr-308	285	23	a	a	DET
ftr-308	285	24	$	$	SYM
ftr-308	285	25	7,297.16	7,297.16	NUM
ftr-308	285	26	deficiency	deficiency	NOUN
ftr-308	285	27	.	.	PUNCT
ftr-308	286	1	the	the	DET
ftr-308	286	2	decedent	decedent	PROPN
ftr-308	286	3	's	's	PART
ftr-308	286	4	estate	estate	NOUN
ftr-308	286	5	paid	pay	VERB
ftr-308	286	6	the	the	DET
ftr-308	286	7	assessed	assessed	ADJ
ftr-308	286	8	deficiency	deficiency	NOUN
ftr-308	286	9	and	and	CCONJ
ftr-308	286	10	requested	request	VERB
ftr-308	286	11	a	a	DET
ftr-308	286	12	refund	refund	NOUN
ftr-308	286	13	.	.	PUNCT
ftr-308	287	1	nearly	nearly	ADV
ftr-308	287	2	three	three	NUM
ftr-308	287	3	years	year	NOUN
ftr-308	287	4	later	later	ADV
ftr-308	287	5	,	,	PUNCT
ftr-308	287	6	the	the	DET
ftr-308	287	7	service	service	NOUN
ftr-308	287	8	refused	refuse	VERB
ftr-308	287	9	payment	payment	NOUN
ftr-308	287	10	,	,	PUNCT
ftr-308	287	11	citing	cite	VERB
ftr-308	287	12	other	other	ADJ
ftr-308	287	13	improper	improper	ADJ
ftr-308	287	14	deductions	deduction	NOUN
ftr-308	287	15	for	for	ADP
ftr-308	287	16	the	the	DET
ftr-308	287	17	same	same	ADJ
ftr-308	287	18	year	year	NOUN
ftr-308	287	19	that	that	PRON
ftr-308	287	20	,	,	PUNCT
ftr-308	287	21	if	if	SCONJ
ftr-308	287	22	they	they	PRON
ftr-308	287	23	had	have	AUX
ftr-308	287	24	been	be	AUX
ftr-308	287	25	disallowed	disallow	VERB
ftr-308	287	26	in	in	ADP
ftr-308	287	27	the	the	DET
ftr-308	287	28	first	first	ADJ
ftr-308	287	29	instance	instance	NOUN
ftr-308	287	30	,	,	PUNCT
ftr-308	287	31	would	would	AUX
ftr-308	287	32	have	have	AUX
ftr-308	287	33	caused	cause	VERB
ftr-308	287	34	an	an	DET
ftr-308	287	35	even	even	ADV
ftr-308	287	36	bigger	big	ADJ
ftr-308	287	37	deficiency	deficiency	NOUN
ftr-308	287	38	.	.	PUNCT
ftr-308	288	1	in	in	ADP
ftr-308	288	2	a	a	DET
ftr-308	288	3	concise	concise	ADJ
ftr-308	288	4	opinion	opinion	NOUN
ftr-308	288	5	which	which	PRON
ftr-308	288	6	upheld	uphold	VERB
ftr-308	288	7	the	the	DET
ftr-308	288	8	service	service	NOUN
ftr-308	288	9	's	's	PART
ftr-308	288	10	refusal	refusal	NOUN
ftr-308	288	11	to	to	PART
ftr-308	288	12	issue	issue	VERB
ftr-308	288	13	a	a	DET
ftr-308	288	14	refund	refund	NOUN
ftr-308	288	15	,	,	PUNCT
ftr-308	288	16	lewis	lewis	PROPN
ftr-308	288	17	established	establish	VERB
ftr-308	288	18	the	the	DET
ftr-308	288	19	rule	rule	NOUN
ftr-308	288	20	that	that	SCONJ
ftr-308	288	21	:	:	PUNCT
ftr-308	288	22	an	an	DET
ftr-308	288	23	overpayment	overpayment	NOUN
ftr-308	288	24	must	must	AUX
ftr-308	288	25	appear	appear	VERB
ftr-308	288	26	before	before	SCONJ
ftr-308	288	27	a	a	DET
ftr-308	288	28	refund	refund	NOUN
ftr-308	288	29	is	be	AUX
ftr-308	288	30	authorized	authorize	VERB
ftr-308	288	31	.	.	PUNCT
ftr-308	289	1	although	although	SCONJ
ftr-308	289	2	the	the	DET
ftr-308	289	3	statute	statute	NOUN
ftr-308	289	4	of	of	ADP
ftr-308	289	5	limitations	limitation	NOUN
ftr-308	289	6	may	may	AUX
ftr-308	289	7	have	have	AUX
ftr-308	289	8	barred	bar	VERB
ftr-308	289	9	the	the	DET
ftr-308	289	10	30	30	NUM
ftr-308	289	11	.	.	PUNCT
ftr-308	289	12	284	284	NUM
ftr-308	289	13	u.s	u.s	PROPN
ftr-308	289	14	.	.	PROPN
ftr-308	289	15	281	281	NUM
ftr-308	289	16	(	(	PUNCT
ftr-308	289	17	1932	1932	NUM
ftr-308	289	18	)	)	PUNCT
ftr-308	289	19	.	.	PUNCT
ftr-308	290	1	31	31	NUM
ftr-308	290	2	.	.	PUNCT
ftr-308	291	1	see	see	VERB
ftr-308	291	2	,	,	PUNCT
ftr-308	291	3	e.g.	e.g.	ADV
ftr-308	291	4	,	,	PUNCT
ftr-308	291	5	gen	gen	PROPN
ftr-308	291	6	.	.	PROPN
ftr-308	291	7	motors	motors	PROPN
ftr-308	291	8	corp	corp	PROPN
ftr-308	291	9	.	.	PROPN
ftr-308	292	1	v.	v.	PROPN
ftr-308	292	2	united	united	PROPN
ftr-308	292	3	states	states	PROPN
ftr-308	292	4	,	,	PUNCT
ftr-308	292	5	75	75	NUM
ftr-308	292	6	fed	feed	VERB
ftr-308	292	7	.	.	PUNCT
ftr-308	293	1	r.	r.	PROPN
ftr-308	293	2	serv	serv	PROPN
ftr-308	293	3	.	.	PUNCT
ftr-308	294	1	3d	3d	NUM
ftr-308	294	2	828	828	NUM
ftr-308	294	3	(	(	PUNCT
ftr-308	294	4	e.d	e.d	PROPN
ftr-308	294	5	.	.	PROPN
ftr-308	294	6	mich	mich	PROPN
ftr-308	294	7	.	.	PROPN
ftr-308	294	8	2009	2009	NUM
ftr-308	294	9	)	)	PUNCT
ftr-308	294	10	(	(	PUNCT
ftr-308	294	11	"	"	PUNCT
ftr-308	294	12	tax	tax	NOUN
ftr-308	294	13	refund	refund	NOUN
ftr-308	294	14	cases	case	NOUN
ftr-308	294	15	are	be	AUX
ftr-308	294	16	de	de	X
ftr-308	294	17	novo	novo	NOUN
ftr-308	294	18	proceedings	proceeding	NOUN
ftr-308	294	19	.	.	PUNCT
ftr-308	294	20	"	"	PUNCT
ftr-308	295	1	(	(	PUNCT
ftr-308	295	2	citing	cite	VERB
ftr-308	295	3	lewis	lewis	PROPN
ftr-308	295	4	,	,	PUNCT
ftr-308	295	5	284	284	NUM
ftr-308	295	6	u.s	u.s	PROPN
ftr-308	295	7	.	.	PROPN
ftr-308	295	8	at	at	ADP
ftr-308	295	9	283	283	NUM
ftr-308	295	10	)	)	PUNCT
ftr-308	295	11	)	)	PUNCT
ftr-308	295	12	;	;	PUNCT
ftr-308	295	13	united	united	PROPN
ftr-308	295	14	states	states	PROPN
ftr-308	295	15	v.	v.	PROPN
ftr-308	295	16	nordberg	nordberg	PROPN
ftr-308	295	17	,	,	PUNCT
ftr-308	295	18	96	96	NUM
ftr-308	295	19	-	-	SYM
ftr-308	295	20	1	1	NUM
ftr-308	295	21	u.s	u.s	PROPN
ftr-308	295	22	.	.	PROPN
ftr-308	295	23	tax	tax	PROPN
ftr-308	295	24	cas	cas	PROPN
ftr-308	295	25	.	.	PUNCT
ftr-308	296	1	(	(	PUNCT
ftr-308	296	2	cch	cch	PROPN
ftr-308	296	3	)	)	PUNCT
ftr-308	296	4	t	t	NOUN
ftr-308	296	5	50,295	50,295	NUM
ftr-308	296	6	at	at	ADP
ftr-308	296	7	84,085	84,085	NUM
ftr-308	296	8	,	,	PUNCT
ftr-308	296	9	77	77	NUM
ftr-308	296	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	296	11	(	(	PUNCT
ftr-308	296	12	ria	ria	PROPN
ftr-308	296	13	)	)	PUNCT
ftr-308	296	14	96	96	NUM
ftr-308	296	15	-	-	SYM
ftr-308	296	16	2158	2158	NUM
ftr-308	296	17	,	,	PUNCT
ftr-308	296	18	96	96	NUM
ftr-308	296	19	-	-	SYM
ftr-308	296	20	2160	2160	NUM
ftr-308	296	21	(	(	PUNCT
ftr-308	296	22	d.	d.	PROPN
ftr-308	296	23	mass	mass	PROPN
ftr-308	296	24	.	.	PROPN
ftr-308	296	25	1996	1996	NUM
ftr-308	296	26	)	)	PUNCT
ftr-308	297	1	(	(	PUNCT
ftr-308	297	2	"	"	PUNCT
ftr-308	297	3	in	in	ADP
ftr-308	297	4	light	light	NOUN
ftr-308	297	5	of	of	ADP
ftr-308	297	6	the	the	DET
ftr-308	297	7	principle	principle	NOUN
ftr-308	297	8	that	that	SCONJ
ftr-308	297	9	a	a	DET
ftr-308	297	10	challenge	challenge	NOUN
ftr-308	297	11	to	to	ADP
ftr-308	297	12	a	a	DET
ftr-308	297	13	tax	tax	NOUN
ftr-308	297	14	determination	determination	NOUN
ftr-308	297	15	results	result	NOUN
ftr-308	297	16	in	in	ADP
ftr-308	297	17	a	a	DET
ftr-308	297	18	trial	trial	NOUN
ftr-308	297	19	de	de	X
ftr-308	297	20	novo	novo	NOUN
ftr-308	297	21	rather	rather	ADV
ftr-308	297	22	than	than	ADP
ftr-308	297	23	a	a	DET
ftr-308	297	24	review	review	NOUN
ftr-308	297	25	by	by	ADP
ftr-308	297	26	this	this	DET
ftr-308	297	27	court	court	NOUN
ftr-308	297	28	of	of	ADP
ftr-308	297	29	an	an	DET
ftr-308	297	30	existing	exist	VERB
ftr-308	297	31	administrative	administrative	ADJ
ftr-308	297	32	record	record	NOUN
ftr-308	297	33	,	,	PUNCT
ftr-308	297	34	the	the	DET
ftr-308	297	35	defendants	defendant	NOUN
ftr-308	297	36	'	'	PART
ftr-308	297	37	discovery	discovery	NOUN
ftr-308	297	38	requests	request	NOUN
ftr-308	297	39	fail	fail	VERB
ftr-308	297	40	to	to	PART
ftr-308	297	41	satisfy	satisfy	VERB
ftr-308	297	42	the	the	DET
ftr-308	297	43	mandate	mandate	NOUN
ftr-308	297	44	of	of	ADP
ftr-308	297	45	fed	fed	PROPN
ftr-308	297	46	.	.	PUNCT
ftr-308	297	47	r.	r.	PROPN
ftr-308	297	48	civ	civ	PROPN
ftr-308	297	49	.	.	PUNCT
ftr-308	298	1	p.	p.	NOUN
ftr-308	298	2	26(b	26(b	NUM
ftr-308	298	3	)	)	PUNCT
ftr-308	298	4	that	that	SCONJ
ftr-308	298	5	information	information	NOUN
ftr-308	298	6	sought	seek	VERB
ftr-308	298	7	to	to	PART
ftr-308	298	8	be	be	AUX
ftr-308	298	9	discovered	discover	VERB
ftr-308	298	10	by	by	ADP
ftr-308	298	11	relevant	relevant	ADJ
ftr-308	298	12	or	or	CCONJ
ftr-308	298	13	'	'	PUNCT
ftr-308	298	14	reasonably	reasonably	ADV
ftr-308	298	15	calculated	calculate	VERB
ftr-308	298	16	to	to	PART
ftr-308	298	17	lead	lead	VERB
ftr-308	298	18	to	to	ADP
ftr-308	298	19	the	the	DET
ftr-308	298	20	discovery	discovery	NOUN
ftr-308	298	21	of	of	ADP
ftr-308	298	22	admissible	admissible	ADJ
ftr-308	298	23	evidence	evidence	NOUN
ftr-308	298	24	.	.	PUNCT
ftr-308	298	25	"	"	PUNCT
ftr-308	299	1	(	(	PUNCT
ftr-308	299	2	citing	cite	VERB
ftr-308	299	3	lewis	lewis	PROPN
ftr-308	299	4	,	,	PUNCT
ftr-308	299	5	284	284	NUM
ftr-308	299	6	u.s	u.s	PROPN
ftr-308	299	7	.	.	PROPN
ftr-308	299	8	at	at	ADP
ftr-308	299	9	283	283	NUM
ftr-308	299	10	(	(	PUNCT
ftr-308	299	11	1932	1932	NUM
ftr-308	299	12	)	)	PUNCT
ftr-308	299	13	)	)	PUNCT
ftr-308	299	14	)	)	PUNCT
ftr-308	299	15	;	;	PUNCT
ftr-308	299	16	armtek	armtek	PROPN
ftr-308	299	17	corp	corp	PROPN
ftr-308	299	18	.	.	PROPN
ftr-308	300	1	v.	v.	PROPN
ftr-308	300	2	united	united	PROPN
ftr-308	300	3	states	states	PROPN
ftr-308	300	4	,	,	PUNCT
ftr-308	300	5	78	78	NUM
ftr-308	300	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	300	7	96	96	NUM
ftr-308	300	8	-	-	SYM
ftr-308	300	9	5266	5266	NUM
ftr-308	300	10	,	,	PUNCT
ftr-308	300	11	96	96	NUM
ftr-308	300	12	-	-	SYM
ftr-308	300	13	5268	5268	NUM
ftr-308	300	14	(	(	PUNCT
ftr-308	300	15	w.d.n.y	w.d.n.y	PROPN
ftr-308	300	16	.	.	NOUN
ftr-308	300	17	1996	1996	NUM
ftr-308	300	18	)	)	PUNCT
ftr-308	301	1	(	(	PUNCT
ftr-308	301	2	"	"	PUNCT
ftr-308	301	3	it	it	PRON
ftr-308	301	4	is	be	AUX
ftr-308	301	5	the	the	DET
ftr-308	301	6	government	government	NOUN
ftr-308	301	7	's	's	PART
ftr-308	301	8	position	position	NOUN
ftr-308	301	9	that	that	SCONJ
ftr-308	301	10	the	the	DET
ftr-308	301	11	opinions	opinion	NOUN
ftr-308	301	12	and	and	CCONJ
ftr-308	301	13	conclusions	conclusion	NOUN
ftr-308	301	14	of	of	ADP
ftr-308	301	15	the	the	DET
ftr-308	301	16	irs	irs	PROPN
ftr-308	301	17	are	be	AUX
ftr-308	301	18	not	not	PART
ftr-308	301	19	relevant	relevant	ADJ
ftr-308	301	20	to	to	ADP
ftr-308	301	21	the	the	DET
ftr-308	301	22	court	court	NOUN
ftr-308	301	23	's	's	PART
ftr-308	301	24	de	de	X
ftr-308	301	25	novo	novo	NOUN
ftr-308	301	26	determination	determination	NOUN
ftr-308	301	27	of	of	ADP
ftr-308	301	28	the	the	DET
ftr-308	301	29	applicable	applicable	ADJ
ftr-308	301	30	tax	tax	NOUN
ftr-308	301	31	.	.	PUNCT
ftr-308	302	1	(	(	PUNCT
ftr-308	302	2	citing	cite	VERB
ftr-308	302	3	lewis	lewis	PROPN
ftr-308	302	4	,	,	PUNCT
ftr-308	302	5	284	284	NUM
ftr-308	302	6	u.s	u.s	PROPN
ftr-308	302	7	.	.	PROPN
ftr-308	302	8	at	at	ADP
ftr-308	302	9	283	283	NUM
ftr-308	302	10	)	)	PUNCT
ftr-308	302	11	)	)	PUNCT
ftr-308	302	12	;	;	PUNCT
ftr-308	303	1	fowler	fowler	PROPN
ftr-308	303	2	v.	v.	PROPN
ftr-308	303	3	united	united	PROPN
ftr-308	303	4	states	states	PROPN
ftr-308	303	5	,	,	PUNCT
ftr-308	303	6	89	89	NUM
ftr-308	303	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	303	8	(	(	PUNCT
ftr-308	303	9	ria	ria	PROPN
ftr-308	303	10	)	)	PUNCT
ftr-308	303	11	2002	2002	NUM
ftr-308	303	12	-	-	SYM
ftr-308	303	13	2736	2736	NUM
ftr-308	303	14	(	(	PUNCT
ftr-308	303	15	fed	fed	PROPN
ftr-308	303	16	.	.	PUNCT
ftr-308	303	17	cl	cl	NOUN
ftr-308	303	18	.	.	PUNCT
ftr-308	303	19	2002	2002	NUM
ftr-308	303	20	)	)	PUNCT
ftr-308	303	21	;	;	PUNCT
ftr-308	303	22	vons	von	NOUN
ftr-308	303	23	companies	company	NOUN
ftr-308	303	24	,	,	PUNCT
ftr-308	303	25	inc	inc	PROPN
ftr-308	303	26	.	.	PROPN
ftr-308	303	27	v.	v.	PROPN
ftr-308	303	28	commissioner	commissioner	PROPN
ftr-308	303	29	,	,	PUNCT
ftr-308	303	30	51	51	NUM
ftr-308	303	31	fed	fed	PROPN
ftr-308	303	32	.	.	PUNCT
ftr-308	304	1	cl	cl	NOUN
ftr-308	304	2	.	.	PROPN
ftr-308	305	1	1	1	NUM
ftr-308	305	2	,	,	PUNCT
ftr-308	305	3	6	6	NUM
ftr-308	305	4	(	(	PUNCT
ftr-308	305	5	fed	fed	PROPN
ftr-308	305	6	.	.	PUNCT
ftr-308	306	1	cl	cl	NOUN
ftr-308	306	2	.	.	PUNCT
ftr-308	307	1	2001	2001	NUM
ftr-308	307	2	)	)	PUNCT
ftr-308	308	1	(	(	PUNCT
ftr-308	308	2	"	"	PUNCT
ftr-308	308	3	we	we	PRON
ftr-308	308	4	begin	begin	VERB
ftr-308	308	5	with	with	ADP
ftr-308	308	6	the	the	DET
ftr-308	308	7	axiomatic	axiomatic	ADJ
ftr-308	308	8	principle	principle	NOUN
ftr-308	308	9	that	that	SCONJ
ftr-308	308	10	tax	tax	NOUN
ftr-308	308	11	refund	refund	NOUN
ftr-308	308	12	cases	case	NOUN
ftr-308	308	13	are	be	AUX
ftr-308	308	14	de	de	X
ftr-308	308	15	novo	novo	NOUN
ftr-308	308	16	proceedings	proceeding	NOUN
ftr-308	308	17	.	.	PUNCT
ftr-308	308	18	"	"	PUNCT
ftr-308	309	1	(	(	PUNCT
ftr-308	309	2	citing	cite	VERB
ftr-308	309	3	lewis	lewis	PROPN
ftr-308	309	4	v.	v.	PROPN
ftr-308	309	5	reynolds	reynolds	PROPN
ftr-308	309	6	,	,	PUNCT
ftr-308	309	7	284	284	NUM
ftr-308	309	8	u.s	u.s	PROPN
ftr-308	309	9	.	.	PROPN
ftr-308	309	10	281	281	NUM
ftr-308	309	11	,	,	PUNCT
ftr-308	309	12	283	283	NUM
ftr-308	309	13	(	(	PUNCT
ftr-308	309	14	1932	1932	NUM
ftr-308	309	15	)	)	PUNCT
ftr-308	309	16	)	)	PUNCT
ftr-308	309	17	)	)	PUNCT
ftr-308	309	18	.	.	PUNCT
ftr-308	310	1	see	see	VERB
ftr-308	310	2	also	also	ADV
ftr-308	310	3	r.e	r.e	PROPN
ftr-308	310	4	.	.	PROPN
ftr-308	310	5	dietz	dietz	PROPN
ftr-308	310	6	corp	corp	PROPN
ftr-308	310	7	.	.	PROPN
ftr-308	311	1	v.	v.	PROPN
ftr-308	311	2	united	united	PROPN
ftr-308	311	3	states	states	PROPN
ftr-308	311	4	,	,	PUNCT
ftr-308	311	5	939	939	NUM
ftr-308	311	6	f.2d	f.2d	SYM
ftr-308	311	7	1	1	NUM
ftr-308	311	8	(	(	PUNCT
ftr-308	311	9	2d	2d	NUM
ftr-308	311	10	cir	cir	NOUN
ftr-308	311	11	.	.	PROPN
ftr-308	311	12	1991	1991	NUM
ftr-308	311	13	)	)	PUNCT
ftr-308	311	14	;	;	PUNCT
ftr-308	311	15	litman	litman	PROPN
ftr-308	311	16	v.	v.	PROPN
ftr-308	311	17	united	united	PROPN
ftr-308	311	18	states	states	PROPN
ftr-308	311	19	,	,	PUNCT
ftr-308	311	20	78	78	NUM
ftr-308	311	21	fed	feed	VERB
ftr-308	311	22	.	.	PUNCT
ftr-308	312	1	cl	cl	NOUN
ftr-308	312	2	.	.	PROPN
ftr-308	313	1	90	90	NUM
ftr-308	313	2	,	,	PUNCT
ftr-308	313	3	107	107	NUM
ftr-308	313	4	(	(	PUNCT
ftr-308	313	5	fed	fed	PROPN
ftr-308	313	6	.	.	PUNCT
ftr-308	314	1	cl	cl	NOUN
ftr-308	314	2	.	.	PUNCT
ftr-308	315	1	2007	2007	NUM
ftr-308	315	2	)	)	PUNCT
ftr-308	316	1	;	;	PUNCT
ftr-308	316	2	cook	cook	VERB
ftr-308	316	3	v.	v.	PROPN
ftr-308	316	4	united	united	PROPN
ftr-308	316	5	states	states	PROPN
ftr-308	316	6	,	,	PUNCT
ftr-308	316	7	46	46	NUM
ftr-308	316	8	fed	feed	VERB
ftr-308	316	9	.	.	PUNCT
ftr-308	317	1	cl	cl	NOUN
ftr-308	317	2	.	.	PUNCT
ftr-308	318	1	110	110	NUM
ftr-308	318	2	,	,	PUNCT
ftr-308	318	3	116	116	NUM
ftr-308	318	4	(	(	PUNCT
ftr-308	318	5	fed	fed	PROPN
ftr-308	318	6	.	.	PUNCT
ftr-308	319	1	cl	cl	NOUN
ftr-308	319	2	.	.	PROPN
ftr-308	320	1	2000	2000	NUM
ftr-308	320	2	)	)	PUNCT
ftr-308	320	3	.	.	PUNCT
ftr-308	321	1	2013	2013	NUM
ftr-308	321	2	]	]	PUNCT
ftr-308	321	3	127	127	NUM
ftr-308	321	4	florida	florida	PROPN
ftr-308	321	5	tax	tax	NOUN
ftr-308	321	6	review	review	NOUN
ftr-308	321	7	assessment	assessment	NOUN
ftr-308	321	8	and	and	CCONJ
ftr-308	321	9	collection	collection	NOUN
ftr-308	321	10	of	of	ADP
ftr-308	321	11	any	any	DET
ftr-308	321	12	additional	additional	ADJ
ftr-308	321	13	sum	sum	NOUN
ftr-308	321	14	,	,	PUNCT
ftr-308	321	15	it	it	PRON
ftr-308	321	16	does	do	AUX
ftr-308	321	17	not	not	PART
ftr-308	321	18	obliterate	obliterate	VERB
ftr-308	321	19	the	the	DET
ftr-308	321	20	right	right	NOUN
ftr-308	321	21	of	of	ADP
ftr-308	321	22	the	the	DET
ftr-308	321	23	united	united	PROPN
ftr-308	321	24	states	states	PROPN
ftr-308	321	25	to	to	PART
ftr-308	321	26	retain	retain	VERB
ftr-308	321	27	payments	payment	NOUN
ftr-308	321	28	already	already	ADV
ftr-308	321	29	received	receive	VERB
ftr-308	321	30	when	when	SCONJ
ftr-308	321	31	they	they	PRON
ftr-308	321	32	do	do	AUX
ftr-308	321	33	not	not	PART
ftr-308	321	34	exceed	exceed	VERB
ftr-308	321	35	the	the	DET
ftr-308	321	36	amount	amount	NOUN
ftr-308	321	37	which	which	PRON
ftr-308	321	38	might	might	AUX
ftr-308	321	39	have	have	AUX
ftr-308	321	40	been	be	AUX
ftr-308	321	41	properly	properly	ADV
ftr-308	321	42	assessed	assess	VERB
ftr-308	321	43	and	and	CCONJ
ftr-308	321	44	demanded.32	demanded.32	VERB
ftr-308	321	45	courts	court	NOUN
ftr-308	321	46	regularly	regularly	ADV
ftr-308	321	47	cite	cite	VERB
ftr-308	321	48	lewis	lewis	PROPN
ftr-308	321	49	for	for	ADP
ftr-308	321	50	the	the	DET
ftr-308	321	51	well	well	ADV
ftr-308	321	52	-	-	PUNCT
ftr-308	321	53	established	establish	VERB
ftr-308	321	54	proposition	proposition	NOUN
ftr-308	321	55	that	that	SCONJ
ftr-308	321	56	a	a	DET
ftr-308	321	57	plaintiff	plaintiff	NOUN
ftr-308	321	58	seeking	seek	VERB
ftr-308	321	59	a	a	DET
ftr-308	321	60	refund	refund	NOUN
ftr-308	321	61	of	of	ADP
ftr-308	321	62	taxes	taxis	NOUN
ftr-308	321	63	has	have	AUX
ftr-308	321	64	the	the	DET
ftr-308	321	65	burden	burden	NOUN
ftr-308	321	66	of	of	ADP
ftr-308	321	67	proving	prove	VERB
ftr-308	321	68	that	that	SCONJ
ftr-308	321	69	she	she	PRON
ftr-308	321	70	is	be	AUX
ftr-308	321	71	in	in	ADP
ftr-308	321	72	fact	fact	NOUN
ftr-308	321	73	entitled	entitle	VERB
ftr-308	321	74	to	to	ADP
ftr-308	321	75	a	a	DET
ftr-308	321	76	refund	refund	NOUN
ftr-308	321	77	(	(	PUNCT
ftr-308	321	78	e.g.	e.g.	ADV
ftr-308	321	79	,	,	PUNCT
ftr-308	321	80	that	that	SCONJ
ftr-308	321	81	an	an	DET
ftr-308	321	82	overpayment	overpayment	NOUN
ftr-308	321	83	actually	actually	ADV
ftr-308	321	84	exists	exist	VERB
ftr-308	321	85	in	in	ADP
ftr-308	321	86	a	a	DET
ftr-308	321	87	given	give	VERB
ftr-308	321	88	tax	tax	NOUN
ftr-308	321	89	year).33	year).33	PROPN
ftr-308	321	90	however	however	ADV
ftr-308	321	91	,	,	PUNCT
ftr-308	321	92	in	in	ADP
ftr-308	321	93	the	the	DET
ftr-308	321	94	discovery	discovery	NOUN
ftr-308	321	95	or	or	CCONJ
ftr-308	321	96	evidentiary	evidentiary	ADJ
ftr-308	321	97	context	context	NOUN
ftr-308	321	98	,	,	PUNCT
ftr-308	321	99	some	some	DET
ftr-308	321	100	courts	court	NOUN
ftr-308	321	101	have	have	AUX
ftr-308	321	102	cited	cite	VERB
ftr-308	321	103	lewis	lewis	PROPN
ftr-308	321	104	for	for	ADP
ftr-308	321	105	the	the	DET
ftr-308	321	106	proposition	proposition	NOUN
ftr-308	321	107	that	that	PRON
ftr-308	321	108	facts	fact	NOUN
ftr-308	321	109	developed	develop	VERB
ftr-308	321	110	by	by	ADP
ftr-308	321	111	the	the	DET
ftr-308	321	112	service	service	NOUN
ftr-308	321	113	are	be	AUX
ftr-308	321	114	irrelevant	irrelevant	ADJ
ftr-308	321	115	in	in	ADP
ftr-308	321	116	de	de	X
ftr-308	321	117	novo	novo	NOUN
ftr-308	321	118	proceedings.34	proceedings.34	NOUN
ftr-308	321	119	such	such	DET
ftr-308	321	120	an	an	DET
ftr-308	321	121	extension	extension	NOUN
ftr-308	321	122	of	of	ADP
ftr-308	321	123	lewis	lewis	PROPN
ftr-308	321	124	is	be	AUX
ftr-308	321	125	unwarranted	unwarranted	ADJ
ftr-308	321	126	for	for	ADP
ftr-308	321	127	several	several	ADJ
ftr-308	321	128	reasons	reason	NOUN
ftr-308	321	129	.	.	PUNCT
ftr-308	322	1	first	first	ADV
ftr-308	322	2	,	,	PUNCT
ftr-308	322	3	lewis	lewis	PROPN
ftr-308	322	4	expanded	expand	VERB
ftr-308	322	5	the	the	DET
ftr-308	322	6	scope	scope	NOUN
ftr-308	322	7	of	of	ADP
ftr-308	322	8	relevant	relevant	ADJ
ftr-308	322	9	facts	fact	NOUN
ftr-308	322	10	in	in	ADP
ftr-308	322	11	trials	trial	NOUN
ftr-308	322	12	of	of	ADP
ftr-308	322	13	refund	refund	NOUN
ftr-308	322	14	actions	action	NOUN
ftr-308	322	15	.	.	PUNCT
ftr-308	323	1	under	under	ADP
ftr-308	323	2	lewis	lewis	PROPN
ftr-308	323	3	,	,	PUNCT
ftr-308	323	4	courts	court	NOUN
ftr-308	323	5	must	must	AUX
ftr-308	323	6	look	look	VERB
ftr-308	323	7	at	at	ADP
ftr-308	323	8	all	all	PRON
ftr-308	323	9	of	of	ADP
ftr-308	323	10	the	the	DET
ftr-308	323	11	items	item	NOUN
ftr-308	323	12	in	in	ADP
ftr-308	323	13	a	a	DET
ftr-308	323	14	taxpayer	taxpayer	NOUN
ftr-308	323	15	's	's	PART
ftr-308	323	16	tax	tax	NOUN
ftr-308	323	17	year	year	NOUN
ftr-308	323	18	even	even	ADV
ftr-308	323	19	those	those	PRON
ftr-308	323	20	for	for	ADP
ftr-308	323	21	which	which	PRON
ftr-308	323	22	adjustments	adjustment	NOUN
ftr-308	323	23	are	be	AUX
ftr-308	323	24	barred	bar	VERB
ftr-308	323	25	by	by	ADP
ftr-308	323	26	the	the	DET
ftr-308	323	27	statute	statute	NOUN
ftr-308	323	28	of	of	ADP
ftr-308	323	29	limitations	limitation	NOUN
ftr-308	323	30	to	to	PART
ftr-308	323	31	determine	determine	VERB
ftr-308	323	32	whether	whether	SCONJ
ftr-308	323	33	a	a	DET
ftr-308	323	34	refund	refund	NOUN
ftr-308	323	35	is	be	AUX
ftr-308	323	36	justified	justify	VERB
ftr-308	323	37	.	.	PUNCT
ftr-308	324	1	second	second	ADV
ftr-308	324	2	,	,	PUNCT
ftr-308	324	3	lewis	lewis	PROPN
ftr-308	324	4	held	hold	VERB
ftr-308	324	5	nothing	nothing	PRON
ftr-308	324	6	about	about	ADP
ftr-308	324	7	relevancy	relevancy	NOUN
ftr-308	324	8	as	as	ADP
ftr-308	324	9	a	a	DET
ftr-308	324	10	discovery	discovery	NOUN
ftr-308	324	11	or	or	CCONJ
ftr-308	324	12	evidentiary	evidentiary	ADJ
ftr-308	324	13	matter	matter	NOUN
ftr-308	324	14	.	.	PUNCT
ftr-308	325	1	lewis	lewis	PROPN
ftr-308	325	2	simply	simply	ADV
ftr-308	325	3	established	establish	VERB
ftr-308	325	4	a	a	DET
ftr-308	325	5	standard	standard	NOUN
ftr-308	325	6	of	of	ADP
ftr-308	325	7	review	review	NOUN
ftr-308	325	8	in	in	ADP
ftr-308	325	9	refund	refund	NOUN
ftr-308	325	10	actions	action	NOUN
ftr-308	325	11	,	,	PUNCT
ftr-308	325	12	much	much	ADJ
ftr-308	325	13	like	like	ADP
ftr-308	325	14	barry	barry	NOUN
ftr-308	325	15	and	and	CCONJ
ftr-308	325	16	greenberg	greenberg	PROPN
ftr-308	325	17	's	's	PART
ftr-308	325	18	express	express	NOUN
ftr-308	325	19	did	do	VERB
ftr-308	325	20	in	in	ADP
ftr-308	325	21	deficiency	deficiency	NOUN
ftr-308	325	22	cases	case	NOUN
ftr-308	325	23	.	.	PUNCT
ftr-308	326	1	relying	rely	VERB
ftr-308	326	2	on	on	ADP
ftr-308	326	3	the	the	DET
ftr-308	326	4	case	case	NOUN
ftr-308	326	5	to	to	PART
ftr-308	326	6	support	support	VERB
ftr-308	326	7	decisions	decision	NOUN
ftr-308	326	8	about	about	ADP
ftr-308	326	9	relevancy	relevancy	NOUN
ftr-308	326	10	in	in	ADP
ftr-308	326	11	the	the	DET
ftr-308	326	12	discovery	discovery	NOUN
ftr-308	326	13	or	or	CCONJ
ftr-308	326	14	evidentiary	evidentiary	ADJ
ftr-308	326	15	context	context	NOUN
ftr-308	326	16	is	be	AUX
ftr-308	326	17	misguided	misguided	ADJ
ftr-308	326	18	.	.	PUNCT
ftr-308	327	1	finally	finally	ADV
ftr-308	327	2	,	,	PUNCT
ftr-308	327	3	lewis	lewis	PROPN
ftr-308	327	4	'	'	PART
ftr-308	327	5	only	only	ADJ
ftr-308	327	6	reference	reference	NOUN
ftr-308	327	7	to	to	ADP
ftr-308	327	8	evidence	evidence	NOUN
ftr-308	327	9	was	be	AUX
ftr-308	327	10	to	to	ADP
ftr-308	327	11	a	a	DET
ftr-308	327	12	letter	letter	NOUN
ftr-308	327	13	from	from	ADP
ftr-308	327	14	the	the	DET
ftr-308	327	15	service	service	NOUN
ftr-308	327	16	to	to	ADP
ftr-308	327	17	the	the	DET
ftr-308	327	18	petitioners	petitioner	NOUN
ftr-308	327	19	that	that	PRON
ftr-308	327	20	stated	state	VERB
ftr-308	327	21	additional	additional	ADJ
ftr-308	327	22	deductions	deduction	NOUN
ftr-308	327	23	had	have	AUX
ftr-308	327	24	been	be	AUX
ftr-308	327	25	improperly	improperly	ADV
ftr-308	327	26	allowed	allow	VERB
ftr-308	327	27	and	and	CCONJ
ftr-308	327	28	provided	provide	VERB
ftr-308	327	29	a	a	DET
ftr-308	327	30	revised	revise	VERB
ftr-308	327	31	computation	computation	NOUN
ftr-308	327	32	of	of	ADP
ftr-308	327	33	the	the	DET
ftr-308	327	34	petitioners	petitioner	NOUN
ftr-308	327	35	'	'	PART
ftr-308	327	36	tax	tax	NOUN
ftr-308	327	37	liability	liability	NOUN
ftr-308	327	38	for	for	ADP
ftr-308	327	39	the	the	DET
ftr-308	327	40	year	year	NOUN
ftr-308	327	41	at	at	ADP
ftr-308	327	42	issue	issue	NOUN
ftr-308	327	43	.	.	PUNCT
ftr-308	328	1	the	the	DET
ftr-308	328	2	supreme	supreme	PROPN
ftr-308	328	3	court	court	PROPN
ftr-308	328	4	noted	note	VERB
ftr-308	328	5	that	that	SCONJ
ftr-308	328	6	the	the	DET
ftr-308	328	7	letter	letter	NOUN
ftr-308	328	8	was	be	AUX
ftr-308	328	9	"	"	PUNCT
ftr-308	328	10	introduced	introduce	VERB
ftr-308	328	11	in	in	ADP
ftr-308	328	12	evidence	evidence	NOUN
ftr-308	328	13	by	by	ADP
ftr-308	328	14	[	[	NOUN
ftr-308	328	15	petitioners	petitioner	NOUN
ftr-308	328	16	]	]	PUNCT
ftr-308	328	17	,	,	PUNCT
ftr-308	328	18	"	"	PUNCT
ftr-308	328	19	noted	note	VERB
ftr-308	328	20	that	that	SCONJ
ftr-308	328	21	the	the	DET
ftr-308	328	22	lower	low	ADJ
ftr-308	328	23	courts	court	NOUN
ftr-308	328	24	upheld	uphold	VERB
ftr-308	328	25	the	the	DET
ftr-308	328	26	service	service	NOUN
ftr-308	328	27	's	's	PART
ftr-308	328	28	determination	determination	NOUN
ftr-308	328	29	reflected	reflect	VERB
ftr-308	328	30	in	in	ADP
ftr-308	328	31	the	the	DET
ftr-308	328	32	letter	letter	NOUN
ftr-308	328	33	,	,	PUNCT
ftr-308	328	34	and	and	CCONJ
ftr-308	328	35	affirmed	affirm	VERB
ftr-308	328	36	the	the	DET
ftr-308	328	37	lower	low	ADJ
ftr-308	328	38	courts	court	NOUN
ftr-308	328	39	'	'	PART
ftr-308	328	40	decisions	decision	NOUN
ftr-308	328	41	.	.	PUNCT
ftr-308	329	1	lewis	lewis	PROPN
ftr-308	329	2	itself	itself	PRON
ftr-308	329	3	thus	thus	ADV
ftr-308	329	4	relied	rely	VERB
ftr-308	329	5	on	on	ADP
ftr-308	329	6	facts	fact	NOUN
ftr-308	329	7	and	and	CCONJ
ftr-308	329	8	conclusions	conclusion	NOUN
ftr-308	329	9	that	that	PRON
ftr-308	329	10	were	be	AUX
ftr-308	329	11	developed	develop	VERB
ftr-308	329	12	and	and	CCONJ
ftr-308	329	13	established	establish	VERB
ftr-308	329	14	at	at	ADP
ftr-308	329	15	the	the	DET
ftr-308	329	16	administrative	administrative	ADJ
ftr-308	329	17	level	level	NOUN
ftr-308	329	18	and	and	CCONJ
ftr-308	329	19	introduced	introduce	VERB
ftr-308	329	20	into	into	ADP
ftr-308	329	21	the	the	DET
ftr-308	329	22	evidentiary	evidentiary	ADJ
ftr-308	329	23	record	record	NOUN
ftr-308	329	24	.	.	PUNCT
ftr-308	330	1	citing	cite	VERB
ftr-308	330	2	the	the	DET
ftr-308	330	3	case	case	NOUN
ftr-308	330	4	to	to	PART
ftr-308	330	5	preclude	preclude	VERB
ftr-308	330	6	the	the	DET
ftr-308	330	7	discovery	discovery	NOUN
ftr-308	330	8	or	or	CCONJ
ftr-308	330	9	introduction	introduction	NOUN
ftr-308	330	10	of	of	ADP
ftr-308	330	11	such	such	ADJ
ftr-308	330	12	facts	fact	NOUN
ftr-308	330	13	is	be	AUX
ftr-308	330	14	incongruous	incongruous	ADJ
ftr-308	330	15	.	.	PUNCT
ftr-308	331	1	the	the	DET
ftr-308	331	2	historical	historical	ADJ
ftr-308	331	3	origins	origin	NOUN
ftr-308	331	4	of	of	ADP
ftr-308	331	5	the	the	DET
ftr-308	331	6	de	de	X
ftr-308	331	7	novo	novo	NOUN
ftr-308	331	8	doctrine	doctrine	NOUN
ftr-308	331	9	in	in	ADP
ftr-308	331	10	the	the	DET
ftr-308	331	11	tax	tax	NOUN
ftr-308	331	12	court	court	NOUN
ftr-308	331	13	and	and	CCONJ
ftr-308	331	14	the	the	DET
ftr-308	331	15	federal	federal	ADJ
ftr-308	331	16	district	district	NOUN
ftr-308	331	17	courts	court	NOUN
ftr-308	331	18	and	and	CCONJ
ftr-308	331	19	the	the	DET
ftr-308	331	20	court	court	NOUN
ftr-308	331	21	of	of	ADP
ftr-308	331	22	federal	federal	ADJ
ftr-308	331	23	claims	claim	NOUN
ftr-308	331	24	illustrates	illustrate	VERB
ftr-308	331	25	the	the	DET
ftr-308	331	26	weaknesses	weakness	NOUN
ftr-308	331	27	in	in	ADP
ftr-308	331	28	applying	apply	VERB
ftr-308	331	29	the	the	DET
ftr-308	331	30	de	de	X
ftr-308	331	31	novo	novo	NOUN
ftr-308	331	32	doctrine	doctrine	NOUN
ftr-308	331	33	to	to	PART
ftr-308	331	34	enable	enable	VERB
ftr-308	331	35	the	the	DET
ftr-308	331	36	service	service	NOUN
ftr-308	331	37	and	and	CCONJ
ftr-308	331	38	department	department	NOUN
ftr-308	331	39	of	of	ADP
ftr-308	331	40	justice	justice	NOUN
ftr-308	331	41	to	to	PART
ftr-308	331	42	withhold	withhold	VERB
ftr-308	331	43	information	information	NOUN
ftr-308	331	44	from	from	ADP
ftr-308	331	45	taxpayers	taxpayer	NOUN
ftr-308	331	46	on	on	ADP
ftr-308	331	47	relevancy	relevancy	NOUN
ftr-308	331	48	grounds	ground	NOUN
ftr-308	331	49	.	.	PUNCT
ftr-308	332	1	in	in	ADP
ftr-308	332	2	addition	addition	NOUN
ftr-308	332	3	to	to	ADP
ftr-308	332	4	,	,	PUNCT
ftr-308	332	5	and	and	CCONJ
ftr-308	332	6	perhaps	perhaps	ADV
ftr-308	332	7	because	because	SCONJ
ftr-308	332	8	of	of	ADP
ftr-308	332	9	,	,	PUNCT
ftr-308	332	10	the	the	DET
ftr-308	332	11	de	de	PROPN
ftr-308	332	12	novo	novo	PROPN
ftr-308	332	13	doctrine	doctrine	NOUN
ftr-308	332	14	's	's	PART
ftr-308	332	15	weak	weak	ADJ
ftr-308	332	16	precedential	precedential	ADJ
ftr-308	332	17	underpinnings	underpinning	NOUN
ftr-308	332	18	in	in	ADP
ftr-308	332	19	the	the	DET
ftr-308	332	20	evidentiary	evidentiary	NOUN
ftr-308	332	21	and	and	CCONJ
ftr-308	332	22	discovery	discovery	NOUN
ftr-308	332	23	context	context	NOUN
ftr-308	332	24	,	,	PUNCT
ftr-308	332	25	courts	court	NOUN
ftr-308	332	26	32	32	NUM
ftr-308	332	27	.	.	PUNCT
ftr-308	333	1	lewis	lewis	PROPN
ftr-308	333	2	,	,	PUNCT
ftr-308	333	3	284	284	NUM
ftr-308	333	4	u.s	u.s	PROPN
ftr-308	333	5	.	.	PROPN
ftr-308	333	6	at	at	ADP
ftr-308	333	7	283	283	NUM
ftr-308	333	8	.	.	PUNCT
ftr-308	334	1	33	33	NUM
ftr-308	334	2	.	.	PUNCT
ftr-308	335	1	see	see	VERB
ftr-308	335	2	,	,	PUNCT
ftr-308	335	3	e.g.	e.g.	ADV
ftr-308	335	4	,	,	PUNCT
ftr-308	335	5	williams	williams	PROPN
ftr-308	335	6	-	-	PUNCT
ftr-308	335	7	russel	russel	PROPN
ftr-308	335	8	&	&	CCONJ
ftr-308	335	9	johnson	johnson	PROPN
ftr-308	335	10	,	,	PUNCT
ftr-308	335	11	inc	inc	PROPN
ftr-308	335	12	.	.	PROPN
ftr-308	336	1	v.	v.	PROPN
ftr-308	336	2	united	united	PROPN
ftr-308	336	3	states	states	PROPN
ftr-308	336	4	,	,	PUNCT
ftr-308	336	5	371	371	NUM
ftr-308	336	6	f.3d	f.3d	NUM
ftr-308	336	7	1350	1350	NUM
ftr-308	336	8	(	(	PUNCT
ftr-308	336	9	11th	11th	ADJ
ftr-308	336	10	cir	cir	NOUN
ftr-308	336	11	.	.	PROPN
ftr-308	336	12	1994	1994	NUM
ftr-308	336	13	)	)	PUNCT
ftr-308	336	14	;	;	PUNCT
ftr-308	336	15	decker	decker	PROPN
ftr-308	336	16	v.	v.	PROPN
ftr-308	336	17	korth	korth	PROPN
ftr-308	336	18	,	,	PUNCT
ftr-308	336	19	219	219	NUM
ftr-308	336	20	f.2d	f.2d	NOUN
ftr-308	336	21	732	732	NUM
ftr-308	336	22	(	(	PUNCT
ftr-308	336	23	10th	10th	ADJ
ftr-308	336	24	cir	cir	NOUN
ftr-308	336	25	.	.	PUNCT
ftr-308	336	26	1955	1955	NUM
ftr-308	336	27	)	)	PUNCT
ftr-308	336	28	;	;	PUNCT
ftr-308	336	29	bachner	bachner	PROPN
ftr-308	336	30	v.	v.	PROPN
ftr-308	336	31	commissioner	commissioner	PROPN
ftr-308	336	32	,	,	PUNCT
ftr-308	336	33	109	109	NUM
ftr-308	336	34	t.c	t.c	PROPN
ftr-308	336	35	.	.	PROPN
ftr-308	336	36	125	125	NUM
ftr-308	336	37	(	(	PUNCT
ftr-308	336	38	1998	1998	NUM
ftr-308	336	39	)	)	PUNCT
ftr-308	336	40	.	.	PUNCT
ftr-308	337	1	34	34	NUM
ftr-308	337	2	.	.	PUNCT
ftr-308	338	1	see	see	VERB
ftr-308	338	2	supra	supra	PROPN
ftr-308	338	3	note	note	PROPN
ftr-308	338	4	31	31	NUM
ftr-308	338	5	.	.	PUNCT
ftr-308	338	6	35	35	NUM
ftr-308	338	7	.	.	PUNCT
ftr-308	339	1	lewis	lewis	PROPN
ftr-308	339	2	,	,	PUNCT
ftr-308	339	3	284	284	NUM
ftr-308	339	4	u.s	u.s	PROPN
ftr-308	339	5	.	.	PROPN
ftr-308	339	6	at	at	ADP
ftr-308	339	7	282	282	NUM
ftr-308	339	8	.	.	PUNCT
ftr-308	340	1	[	[	X
ftr-308	340	2	vol	vol	NOUN
ftr-308	340	3	.	.	PUNCT
ftr-308	340	4	14:4128	14:4128	NUM
ftr-308	340	5	the	the	DET
ftr-308	340	6	de	de	X
ftr-308	340	7	novo	novo	PROPN
ftr-308	340	8	doctrine	doctrine	NOUN
ftr-308	340	9	often	often	ADV
ftr-308	340	10	apply	apply	VERB
ftr-308	340	11	the	the	DET
ftr-308	340	12	doctrine	doctrine	NOUN
ftr-308	340	13	inconsistently	inconsistently	ADV
ftr-308	340	14	in	in	ADP
ftr-308	340	15	those	those	DET
ftr-308	340	16	arenas	arena	NOUN
ftr-308	340	17	,	,	PUNCT
ftr-308	340	18	a	a	DET
ftr-308	340	19	problem	problem	NOUN
ftr-308	340	20	to	to	PART
ftr-308	340	21	which	which	PRON
ftr-308	340	22	this	this	DET
ftr-308	340	23	article	article	NOUN
ftr-308	340	24	now	now	ADV
ftr-308	340	25	turns	turn	VERB
ftr-308	340	26	.	.	PUNCT
ftr-308	341	1	iii	iii	X
ftr-308	341	2	.	.	PUNCT
ftr-308	342	1	courts	court	NOUN
ftr-308	342	2	struggle	struggle	VERB
ftr-308	342	3	to	to	PART
ftr-308	342	4	coherently	coherently	ADV
ftr-308	342	5	apply	apply	VERB
ftr-308	342	6	the	the	DET
ftr-308	342	7	de	de	X
ftr-308	342	8	novo	novo	NOUN
ftr-308	342	9	doctrine	doctrine	NOUN
ftr-308	342	10	as	as	SCONJ
ftr-308	342	11	noted	note	VERB
ftr-308	342	12	above	above	ADV
ftr-308	342	13	,	,	PUNCT
ftr-308	342	14	the	the	DET
ftr-308	342	15	de	de	X
ftr-308	342	16	novo	novo	NOUN
ftr-308	342	17	doctrine	doctrine	NOUN
ftr-308	342	18	arose	arise	VERB
ftr-308	342	19	as	as	SCONJ
ftr-308	342	20	a	a	DET
ftr-308	342	21	standard	standard	NOUN
ftr-308	342	22	of	of	ADP
ftr-308	342	23	review	review	NOUN
ftr-308	342	24	courts	court	NOUN
ftr-308	342	25	apply	apply	VERB
ftr-308	342	26	when	when	SCONJ
ftr-308	342	27	determining	determine	VERB
ftr-308	342	28	taxpayers	taxpayer	NOUN
ftr-308	342	29	'	'	PART
ftr-308	342	30	tax	tax	NOUN
ftr-308	342	31	liabilities	liability	NOUN
ftr-308	342	32	.	.	PUNCT
ftr-308	343	1	specifically	specifically	ADV
ftr-308	343	2	,	,	PUNCT
ftr-308	343	3	it	it	PRON
ftr-308	343	4	embodies	embody	VERB
ftr-308	343	5	the	the	DET
ftr-308	343	6	idea	idea	NOUN
ftr-308	343	7	that	that	SCONJ
ftr-308	343	8	courts	court	NOUN
ftr-308	343	9	must	must	AUX
ftr-308	343	10	base	base	VERB
ftr-308	343	11	their	their	PRON
ftr-308	343	12	determinations	determination	NOUN
ftr-308	343	13	on	on	ADP
ftr-308	343	14	all	all	PRON
ftr-308	343	15	of	of	ADP
ftr-308	343	16	the	the	DET
ftr-308	343	17	facts	fact	NOUN
ftr-308	343	18	pertinent	pertinent	ADJ
ftr-308	343	19	to	to	ADP
ftr-308	343	20	taxpayers	taxpayer	NOUN
ftr-308	343	21	'	'	PART
ftr-308	343	22	liabilities	liability	NOUN
ftr-308	343	23	for	for	ADP
ftr-308	343	24	the	the	DET
ftr-308	343	25	year	year	NOUN
ftr-308	343	26	at	at	ADP
ftr-308	343	27	issue	issue	NOUN
ftr-308	343	28	,	,	PUNCT
ftr-308	343	29	rather	rather	ADV
ftr-308	343	30	than	than	ADP
ftr-308	343	31	"	"	PUNCT
ftr-308	343	32	looking	look	VERB
ftr-308	343	33	behind	behind	ADP
ftr-308	343	34	"	"	PUNCT
ftr-308	343	35	the	the	DET
ftr-308	343	36	adjustment	adjustment	NOUN
ftr-308	343	37	to	to	ADP
ftr-308	343	38	miscellaneous	miscellaneous	ADJ
ftr-308	343	39	factors	factor	NOUN
ftr-308	343	40	such	such	ADJ
ftr-308	343	41	as	as	ADP
ftr-308	343	42	the	the	DET
ftr-308	343	43	service	service	NOUN
ftr-308	343	44	's	's	PART
ftr-308	343	45	motives	motive	NOUN
ftr-308	343	46	or	or	CCONJ
ftr-308	343	47	reasons	reason	NOUN
ftr-308	343	48	for	for	ADP
ftr-308	343	49	initiating	initiate	VERB
ftr-308	343	50	an	an	DET
ftr-308	343	51	audit	audit	NOUN
ftr-308	343	52	or	or	CCONJ
ftr-308	343	53	making	make	VERB
ftr-308	343	54	an	an	DET
ftr-308	343	55	adjustment	adjustment	NOUN
ftr-308	343	56	.	.	PUNCT
ftr-308	343	57	"	"	PUNCT
ftr-308	344	1	in	in	ADP
ftr-308	344	2	contrast	contrast	NOUN
ftr-308	344	3	to	to	ADP
ftr-308	344	4	facts	fact	NOUN
ftr-308	344	5	surrounding	surround	VERB
ftr-308	344	6	the	the	DET
ftr-308	344	7	service	service	NOUN
ftr-308	344	8	's	's	PART
ftr-308	344	9	deficiency	deficiency	NOUN
ftr-308	344	10	determination	determination	NOUN
ftr-308	344	11	,	,	PUNCT
ftr-308	344	12	these	these	DET
ftr-308	344	13	miscellaneous	miscellaneous	ADJ
ftr-308	344	14	factors	factor	NOUN
ftr-308	344	15	do	do	AUX
ftr-308	344	16	not	not	PART
ftr-308	344	17	bear	bear	VERB
ftr-308	344	18	on	on	ADP
ftr-308	344	19	the	the	DET
ftr-308	344	20	merits	merit	NOUN
ftr-308	344	21	of	of	ADP
ftr-308	344	22	taxpayers	taxpayer	NOUN
ftr-308	344	23	'	'	PART
ftr-308	344	24	tax	tax	NOUN
ftr-308	344	25	liabilities	liability	NOUN
ftr-308	344	26	.	.	PUNCT
ftr-308	345	1	at	at	ADP
ftr-308	345	2	some	some	DET
ftr-308	345	3	point	point	NOUN
ftr-308	345	4	,	,	PUNCT
ftr-308	345	5	however	however	ADV
ftr-308	345	6	,	,	PUNCT
ftr-308	345	7	courts	court	NOUN
ftr-308	345	8	began	begin	VERB
ftr-308	345	9	citing	cite	VERB
ftr-308	345	10	the	the	DET
ftr-308	345	11	doctrine	doctrine	NOUN
ftr-308	345	12	in	in	ADP
ftr-308	345	13	the	the	DET
ftr-308	345	14	discovery	discovery	NOUN
ftr-308	345	15	or	or	CCONJ
ftr-308	345	16	evidentiary	evidentiary	ADJ
ftr-308	345	17	context	context	NOUN
ftr-308	345	18	for	for	ADP
ftr-308	345	19	the	the	DET
ftr-308	345	20	proposition	proposition	NOUN
ftr-308	345	21	that	that	SCONJ
ftr-308	345	22	the	the	DET
ftr-308	345	23	factual	factual	ADJ
ftr-308	345	24	findings	finding	NOUN
ftr-308	345	25	,	,	PUNCT
ftr-308	345	26	thoughts	thought	NOUN
ftr-308	345	27	,	,	PUNCT
ftr-308	345	28	procedures	procedure	NOUN
ftr-308	345	29	,	,	PUNCT
ftr-308	345	30	conclusions	conclusion	NOUN
ftr-308	345	31	,	,	PUNCT
ftr-308	345	32	or	or	CCONJ
ftr-308	345	33	reasoning	reasoning	NOUN
ftr-308	345	34	of	of	ADP
ftr-308	345	35	service	service	NOUN
ftr-308	345	36	employees	employee	NOUN
ftr-308	345	37	about	about	ADP
ftr-308	345	38	a	a	DET
ftr-308	345	39	taxpayer	taxpayer	NOUN
ftr-308	345	40	's	's	PART
ftr-308	345	41	liability	liability	NOUN
ftr-308	345	42	are	be	AUX
ftr-308	345	43	irrelevant.37	irrelevant.37	VERB
ftr-308	345	44	to	to	PART
ftr-308	345	45	say	say	VERB
ftr-308	345	46	that	that	SCONJ
ftr-308	345	47	facts	fact	NOUN
ftr-308	345	48	,	,	PUNCT
ftr-308	345	49	thoughts	thought	NOUN
ftr-308	345	50	,	,	PUNCT
ftr-308	345	51	reasoning	reasoning	NOUN
ftr-308	345	52	,	,	PUNCT
ftr-308	345	53	or	or	CCONJ
ftr-308	345	54	conclusions	conclusion	NOUN
ftr-308	345	55	obtained	obtain	VERB
ftr-308	345	56	or	or	CCONJ
ftr-308	345	57	reached	reach	VERB
ftr-308	345	58	by	by	ADP
ftr-308	345	59	the	the	DET
ftr-308	345	60	service	service	NOUN
ftr-308	345	61	are	be	AUX
ftr-308	345	62	privileged	privileged	ADJ
ftr-308	345	63	and	and	CCONJ
ftr-308	345	64	not	not	PART
ftr-308	345	65	discoverable	discoverable	ADJ
ftr-308	345	66	is	be	AUX
ftr-308	345	67	one	one	NUM
ftr-308	345	68	thing	thing	NOUN
ftr-308	345	69	.	.	PUNCT
ftr-308	346	1	to	to	PART
ftr-308	346	2	say	say	VERB
ftr-308	346	3	that	that	SCONJ
ftr-308	346	4	such	such	ADJ
ftr-308	346	5	information	information	NOUN
ftr-308	346	6	is	be	AUX
ftr-308	346	7	irrelevant	irrelevant	ADJ
ftr-308	346	8	is	be	AUX
ftr-308	346	9	an	an	DET
ftr-308	346	10	entirely	entirely	ADV
ftr-308	346	11	different	different	ADJ
ftr-308	346	12	matter	matter	NOUN
ftr-308	346	13	,	,	PUNCT
ftr-308	346	14	especially	especially	ADV
ftr-308	346	15	because	because	SCONJ
ftr-308	346	16	the	the	DET
ftr-308	346	17	standard	standard	NOUN
ftr-308	346	18	of	of	ADP
ftr-308	346	19	review	review	NOUN
ftr-308	346	20	in	in	ADP
ftr-308	346	21	tax	tax	NOUN
ftr-308	346	22	cases	case	NOUN
ftr-308	346	23	is	be	AUX
ftr-308	346	24	distinct	distinct	ADJ
ftr-308	346	25	from	from	ADP
ftr-308	346	26	other	other	ADJ
ftr-308	346	27	legal	legal	ADJ
ftr-308	346	28	questions	question	NOUN
ftr-308	346	29	such	such	ADJ
ftr-308	346	30	as	as	ADP
ftr-308	346	31	the	the	DET
ftr-308	346	32	discovery	discovery	NOUN
ftr-308	346	33	or	or	CCONJ
ftr-308	346	34	admissibility	admissibility	NOUN
ftr-308	346	35	of	of	ADP
ftr-308	346	36	evidence	evidence	NOUN
ftr-308	346	37	.	.	PUNCT
ftr-308	347	1	as	as	SCONJ
ftr-308	347	2	noted	note	VERB
ftr-308	347	3	below	below	ADV
ftr-308	347	4	,	,	PUNCT
ftr-308	347	5	courts	court	NOUN
ftr-308	347	6	often	often	ADV
ftr-308	347	7	fail	fail	VERB
ftr-308	347	8	to	to	PART
ftr-308	347	9	draw	draw	VERB
ftr-308	347	10	these	these	DET
ftr-308	347	11	distinctions	distinction	NOUN
ftr-308	347	12	and	and	CCONJ
ftr-308	347	13	,	,	PUNCT
ftr-308	347	14	as	as	ADP
ftr-308	347	15	a	a	DET
ftr-308	347	16	result	result	NOUN
ftr-308	347	17	,	,	PUNCT
ftr-308	347	18	apply	apply	VERB
ftr-308	347	19	the	the	DET
ftr-308	347	20	de	de	X
ftr-308	347	21	novo	novo	NOUN
ftr-308	347	22	doctrine	doctrine	NOUN
ftr-308	347	23	inconsistently	inconsistently	ADV
ftr-308	347	24	.	.	PUNCT
ftr-308	348	1	36	36	NUM
ftr-308	348	2	.	.	PUNCT
ftr-308	349	1	it	it	PRON
ftr-308	349	2	is	be	AUX
ftr-308	349	3	worth	worth	ADJ
ftr-308	349	4	noting	note	VERB
ftr-308	349	5	that	that	SCONJ
ftr-308	349	6	even	even	ADV
ftr-308	349	7	this	this	DET
ftr-308	349	8	well	well	ADV
ftr-308	349	9	-	-	PUNCT
ftr-308	349	10	established	establish	VERB
ftr-308	349	11	rule	rule	NOUN
ftr-308	349	12	has	have	VERB
ftr-308	349	13	exceptions	exception	NOUN
ftr-308	349	14	.	.	PUNCT
ftr-308	350	1	see	see	VERB
ftr-308	350	2	clapp	clapp	PROPN
ftr-308	350	3	v.	v.	PROPN
ftr-308	350	4	commissioner	commissioner	PROPN
ftr-308	350	5	,	,	PUNCT
ftr-308	350	6	875	875	NUM
ftr-308	350	7	f.2d	f.2d	NOUN
ftr-308	350	8	1396	1396	NUM
ftr-308	350	9	,	,	PUNCT
ftr-308	350	10	1402	1402	NUM
ftr-308	350	11	(	(	PUNCT
ftr-308	350	12	9th	9th	ADJ
ftr-308	350	13	cir	cir	NOUN
ftr-308	350	14	.	.	PROPN
ftr-308	350	15	1989	1989	NUM
ftr-308	350	16	)	)	PUNCT
ftr-308	351	1	(	(	PUNCT
ftr-308	351	2	"	"	PUNCT
ftr-308	351	3	only	only	ADV
ftr-308	351	4	where	where	SCONJ
ftr-308	351	5	the	the	DET
ftr-308	351	6	notice	notice	NOUN
ftr-308	351	7	of	of	ADP
ftr-308	351	8	deficiency	deficiency	NOUN
ftr-308	351	9	reveals	reveal	VERB
ftr-308	351	10	on	on	ADP
ftr-308	351	11	its	its	PRON
ftr-308	351	12	face	face	NOUN
ftr-308	351	13	that	that	SCONJ
ftr-308	351	14	the	the	DET
ftr-308	351	15	commissioner	commissioner	NOUN
ftr-308	351	16	failed	fail	VERB
ftr-308	351	17	to	to	PART
ftr-308	351	18	make	make	VERB
ftr-308	351	19	a	a	DET
ftr-308	351	20	determination	determination	NOUN
ftr-308	351	21	is	be	AUX
ftr-308	351	22	the	the	DET
ftr-308	351	23	commissioner	commissioner	NOUN
ftr-308	351	24	required	require	VERB
ftr-308	351	25	to	to	PART
ftr-308	351	26	prove	prove	VERB
ftr-308	351	27	that	that	SCONJ
ftr-308	351	28	he	he	PRON
ftr-308	351	29	did	do	AUX
ftr-308	351	30	in	in	ADP
ftr-308	351	31	fact	fact	NOUN
ftr-308	351	32	make	make	VERB
ftr-308	351	33	a	a	DET
ftr-308	351	34	determination	determination	NOUN
ftr-308	351	35	.	.	PUNCT
ftr-308	351	36	"	"	PUNCT
ftr-308	352	1	(	(	PUNCT
ftr-308	352	2	citing	cite	VERB
ftr-308	352	3	campbell	campbell	PROPN
ftr-308	352	4	v.	v.	PROPN
ftr-308	352	5	commissioner	commissioner	PROPN
ftr-308	352	6	,	,	PUNCT
ftr-308	352	7	90	90	NUM
ftr-308	352	8	t.c	t.c	NOUN
ftr-308	352	9	.	.	PROPN
ftr-308	352	10	110	110	NUM
ftr-308	352	11	(	(	PUNCT
ftr-308	352	12	1988	1988	NUM
ftr-308	352	13	)	)	PUNCT
ftr-308	352	14	)	)	PUNCT
ftr-308	352	15	)	)	PUNCT
ftr-308	352	16	;	;	PUNCT
ftr-308	352	17	scar	scar	PROPN
ftr-308	352	18	v.	v.	PROPN
ftr-308	352	19	commissioner	commissioner	PROPN
ftr-308	352	20	,	,	PUNCT
ftr-308	352	21	814	814	NUM
ftr-308	352	22	f.2d	f.2d	NOUN
ftr-308	352	23	1363	1363	NUM
ftr-308	352	24	(	(	PUNCT
ftr-308	352	25	9th	9th	ADJ
ftr-308	352	26	cir	cir	NOUN
ftr-308	352	27	.	.	PUNCT
ftr-308	352	28	1987	1987	NUM
ftr-308	352	29	)	)	PUNCT
ftr-308	352	30	;	;	PUNCT
ftr-308	352	31	frazier	frazier	PROPN
ftr-308	352	32	v.	v.	PROPN
ftr-308	352	33	commissioner	commissioner	PROPN
ftr-308	352	34	,	,	PUNCT
ftr-308	352	35	91	91	NUM
ftr-308	352	36	t.c	t.c	PROPN
ftr-308	352	37	.	.	PROPN
ftr-308	352	38	1	1	NUM
ftr-308	352	39	,	,	PUNCT
ftr-308	352	40	9	9	NUM
ftr-308	352	41	-	-	SYM
ftr-308	352	42	10	10	NUM
ftr-308	352	43	(	(	PUNCT
ftr-308	352	44	1988	1988	NUM
ftr-308	352	45	)	)	PUNCT
ftr-308	352	46	(	(	PUNCT
ftr-308	352	47	"	"	PUNCT
ftr-308	352	48	where	where	SCONJ
ftr-308	352	49	,	,	PUNCT
ftr-308	352	50	however	however	ADV
ftr-308	352	51	,	,	PUNCT
ftr-308	352	52	there	there	PRON
ftr-308	352	53	is	be	VERB
ftr-308	352	54	substantial	substantial	ADJ
ftr-308	352	55	evidence	evidence	NOUN
ftr-308	352	56	of	of	ADP
ftr-308	352	57	unconstitutional	unconstitutional	ADJ
ftr-308	352	58	conduct	conduct	NOUN
ftr-308	352	59	by	by	ADP
ftr-308	352	60	respondent	respondent	NOUN
ftr-308	352	61	in	in	ADP
ftr-308	352	62	connection	connection	NOUN
ftr-308	352	63	with	with	ADP
ftr-308	352	64	the	the	DET
ftr-308	352	65	deficiency	deficiency	NOUN
ftr-308	352	66	determined	determine	VERB
ftr-308	352	67	,	,	PUNCT
ftr-308	352	68	we	we	PRON
ftr-308	352	69	have	have	AUX
ftr-308	352	70	,	,	PUNCT
ftr-308	352	71	as	as	ADP
ftr-308	352	72	an	an	DET
ftr-308	352	73	exception	exception	NOUN
ftr-308	352	74	on	on	ADP
ftr-308	352	75	occasion	occasion	NOUN
ftr-308	352	76	,	,	PUNCT
ftr-308	352	77	'	'	PUNCT
ftr-308	352	78	looked	look	VERB
ftr-308	352	79	behind	behind	ADP
ftr-308	352	80	the	the	DET
ftr-308	352	81	notice	notice	NOUN
ftr-308	352	82	of	of	ADP
ftr-308	352	83	deficiency	deficiency	NOUN
ftr-308	352	84	.	.	PUNCT
ftr-308	353	1	"	"	PUNCT
ftr-308	353	2	'	'	PUNCT
ftr-308	353	3	(	(	PUNCT
ftr-308	353	4	citations	citation	NOUN
ftr-308	353	5	omitted	omit	VERB
ftr-308	353	6	)	)	PUNCT
ftr-308	353	7	)	)	PUNCT
ftr-308	353	8	.	.	PUNCT
ftr-308	354	1	37	37	NUM
ftr-308	354	2	.	.	PUNCT
ftr-308	355	1	see	see	VERB
ftr-308	355	2	,	,	PUNCT
ftr-308	355	3	e.g.	e.g.	ADV
ftr-308	355	4	,	,	PUNCT
ftr-308	355	5	r.e	r.e	PROPN
ftr-308	355	6	.	.	PROPN
ftr-308	355	7	dietz	dietz	PROPN
ftr-308	355	8	corp	corp	PROPN
ftr-308	355	9	.	.	PROPN
ftr-308	356	1	v.	v.	PROPN
ftr-308	356	2	united	united	PROPN
ftr-308	356	3	states	states	PROPN
ftr-308	356	4	,	,	PUNCT
ftr-308	356	5	939	939	NUM
ftr-308	356	6	f.2d	f.2d	SYM
ftr-308	356	7	1	1	NUM
ftr-308	356	8	,	,	PUNCT
ftr-308	356	9	4	4	NUM
ftr-308	356	10	(	(	PUNCT
ftr-308	356	11	2d	2d	NUM
ftr-308	356	12	cir	cir	NOUN
ftr-308	356	13	.	.	PROPN
ftr-308	356	14	1991	1991	NUM
ftr-308	356	15	)	)	PUNCT
ftr-308	357	1	(	(	PUNCT
ftr-308	357	2	"	"	PUNCT
ftr-308	357	3	the	the	DET
ftr-308	357	4	factual	factual	ADJ
ftr-308	357	5	and	and	CCONJ
ftr-308	357	6	legal	legal	ADJ
ftr-308	357	7	analysis	analysis	NOUN
ftr-308	357	8	employed	employ	VERB
ftr-308	357	9	by	by	ADP
ftr-308	357	10	the	the	DET
ftr-308	357	11	commissioner	commissioner	NOUN
ftr-308	357	12	is	be	AUX
ftr-308	357	13	of	of	ADP
ftr-308	357	14	no	no	DET
ftr-308	357	15	consequence	consequence	NOUN
ftr-308	357	16	to	to	ADP
ftr-308	357	17	the	the	DET
ftr-308	357	18	district	district	NOUN
ftr-308	357	19	court	court	NOUN
ftr-308	357	20	.	.	PUNCT
ftr-308	357	21	"	"	PUNCT
ftr-308	358	1	(	(	PUNCT
ftr-308	358	2	citing	cite	VERB
ftr-308	358	3	nat'l	nat'l	PRON
ftr-308	358	4	right	right	ADJ
ftr-308	358	5	to	to	PART
ftr-308	358	6	work	work	VERB
ftr-308	358	7	legal	legal	ADJ
ftr-308	358	8	def	def	NOUN
ftr-308	358	9	.	.	PROPN
ftr-308	358	10	&	&	CCONJ
ftr-308	358	11	educ	educ	PROPN
ftr-308	358	12	.	.	PUNCT
ftr-308	359	1	found	find	VERB
ftr-308	359	2	.	.	PUNCT
ftr-308	360	1	v.	v.	PROPN
ftr-308	360	2	united	united	PROPN
ftr-308	360	3	states	states	PROPN
ftr-308	360	4	,	,	PUNCT
ftr-308	360	5	487	487	NUM
ftr-308	360	6	f.supp	f.supp	ADJ
ftr-308	360	7	.	.	PROPN
ftr-308	360	8	801	801	NUM
ftr-308	360	9	,	,	PUNCT
ftr-308	360	10	805	805	NUM
ftr-308	360	11	(	(	PUNCT
ftr-308	360	12	e.d.n.c	e.d.n.c	PROPN
ftr-308	360	13	.	.	PROPN
ftr-308	360	14	1979	1979	NUM
ftr-308	360	15	)	)	PUNCT
ftr-308	360	16	)	)	PUNCT
ftr-308	360	17	)	)	PUNCT
ftr-308	360	18	;	;	PUNCT
ftr-308	360	19	united	united	PROPN
ftr-308	360	20	states	states	PROPN
ftr-308	360	21	v.	v.	PROPN
ftr-308	360	22	nordberg	nordberg	PROPN
ftr-308	360	23	,	,	PUNCT
ftr-308	360	24	96	96	NUM
ftr-308	360	25	-	-	SYM
ftr-308	360	26	1	1	NUM
ftr-308	360	27	u.s	u.s	PROPN
ftr-308	360	28	.	.	PROPN
ftr-308	360	29	tax	tax	PROPN
ftr-308	360	30	cas	cas	PROPN
ftr-308	360	31	.	.	PUNCT
ftr-308	360	32	(	(	PUNCT
ftr-308	360	33	cch	cch	PROPN
ftr-308	360	34	)	)	PUNCT
ftr-308	360	35	50,295	50,295	NUM
ftr-308	360	36	,	,	PUNCT
ftr-308	360	37	77	77	NUM
ftr-308	360	38	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	360	39	(	(	PUNCT
ftr-308	360	40	ria	ria	PROPN
ftr-308	360	41	)	)	PUNCT
ftr-308	360	42	96	96	NUM
ftr-308	360	43	-	-	SYM
ftr-308	360	44	2158	2158	NUM
ftr-308	360	45	(	(	PUNCT
ftr-308	360	46	d.	d.	PROPN
ftr-308	360	47	mass	mass	PROPN
ftr-308	360	48	.	.	PUNCT
ftr-308	360	49	1996	1996	NUM
ftr-308	360	50	)	)	PUNCT
ftr-308	360	51	;	;	PUNCT
ftr-308	360	52	katz	katz	PROPN
ftr-308	360	53	v.	v.	PROPN
ftr-308	360	54	united	united	PROPN
ftr-308	360	55	states	states	PROPN
ftr-308	360	56	,	,	PUNCT
ftr-308	360	57	no	no	INTJ
ftr-308	360	58	.	.	NOUN
ftr-308	360	59	91	91	NUM
ftr-308	360	60	-	-	SYM
ftr-308	360	61	5623	5623	NUM
ftr-308	360	62	,	,	PUNCT
ftr-308	360	63	1992	1992	NUM
ftr-308	360	64	u.s	u.s	PROPN
ftr-308	360	65	.	.	PROPN
ftr-308	360	66	dist	dist	PROPN
ftr-308	360	67	.	.	PUNCT
ftr-308	361	1	lexis	lexis	NOUN
ftr-308	361	2	7394	7394	NUM
ftr-308	361	3	,	,	PUNCT
ftr-308	361	4	at	at	ADP
ftr-308	361	5	*	*	PROPN
ftr-308	361	6	2	2	NUM
ftr-308	361	7	-	-	SYM
ftr-308	361	8	3	3	NUM
ftr-308	361	9	(	(	PUNCT
ftr-308	361	10	e.d	e.d	PROPN
ftr-308	361	11	.	.	PROPN
ftr-308	361	12	pa	pa	PROPN
ftr-308	361	13	.	.	PROPN
ftr-308	362	1	may	may	AUX
ftr-308	362	2	6	6	NUM
ftr-308	362	3	,	,	PUNCT
ftr-308	362	4	1992	1992	NUM
ftr-308	362	5	)	)	PUNCT
ftr-308	362	6	;	;	PUNCT
ftr-308	362	7	garity	garity	NOUN
ftr-308	362	8	v.	v.	PROPN
ftr-308	362	9	united	united	PROPN
ftr-308	362	10	states	states	PROPN
ftr-308	362	11	,	,	PUNCT
ftr-308	362	12	81	81	NUM
ftr-308	362	13	-	-	SYM
ftr-308	362	14	2	2	NUM
ftr-308	362	15	u.s	u.s	PROPN
ftr-308	362	16	.	.	PROPN
ftr-308	362	17	tax	tax	PROPN
ftr-308	362	18	cas	cas	PROPN
ftr-308	362	19	.	.	PUNCT
ftr-308	363	1	(	(	PUNCT
ftr-308	363	2	cch	cch	PROPN
ftr-308	363	3	)	)	PUNCT
ftr-308	363	4	1	1	NUM
ftr-308	363	5	9599	9599	NUM
ftr-308	363	6	,	,	PUNCT
ftr-308	363	7	46	46	NUM
ftr-308	363	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	363	9	(	(	PUNCT
ftr-308	363	10	p	p	NOUN
ftr-308	363	11	-	-	PUNCT
ftr-308	363	12	h	h	NOUN
ftr-308	363	13	)	)	PUNCT
ftr-308	363	14	80	80	NUM
ftr-308	363	15	-	-	SYM
ftr-308	363	16	5143	5143	NUM
ftr-308	363	17	(	(	PUNCT
ftr-308	363	18	e.d	e.d	PROPN
ftr-308	363	19	.	.	PROPN
ftr-308	363	20	mich	mich	PROPN
ftr-308	363	21	.	.	PROPN
ftr-308	363	22	1980	1980	NUM
ftr-308	363	23	)	)	PUNCT
ftr-308	363	24	;	;	PUNCT
ftr-308	363	25	flamingo	flamingo	PROPN
ftr-308	363	26	fishing	fishing	PROPN
ftr-308	363	27	corp	corp	PROPN
ftr-308	363	28	.	.	PROPN
ftr-308	363	29	v.	v.	PROPN
ftr-308	363	30	united	united	PROPN
ftr-308	363	31	states	states	PROPN
ftr-308	363	32	,	,	PUNCT
ftr-308	363	33	22	22	NUM
ftr-308	363	34	cl	cl	NOUN
ftr-308	363	35	.	.	PUNCT
ftr-308	364	1	ct	ct	PROPN
ftr-308	364	2	.	.	PROPN
ftr-308	364	3	625	625	NUM
ftr-308	364	4	,	,	PUNCT
ftr-308	364	5	629	629	NUM
ftr-308	364	6	(	(	PUNCT
ftr-308	364	7	1991	1991	NUM
ftr-308	364	8	)	)	PUNCT
ftr-308	364	9	.	.	PUNCT
ftr-308	365	1	2013	2013	NUM
ftr-308	365	2	]	]	PUNCT
ftr-308	365	3	129	129	NUM
ftr-308	365	4	florida	florida	PROPN
ftr-308	365	5	tax	tax	PROPN
ftr-308	365	6	review	review	NOUN
ftr-308	365	7	a.	a.	NOUN
ftr-308	365	8	lpciminelli	lpciminelli	PROPN
ftr-308	365	9	interests	interest	NOUN
ftr-308	365	10	,	,	PUNCT
ftr-308	365	11	inc	inc	PROPN
ftr-308	365	12	.	.	PROPN
ftr-308	366	1	v.	v.	PROPN
ftr-308	366	2	united	united	PROPN
ftr-308	366	3	states	states	PROPN
ftr-308	366	4	lpciminelli	lpciminelli	PROPN
ftr-308	366	5	interests	interest	NOUN
ftr-308	366	6	,	,	PUNCT
ftr-308	366	7	inc	inc	PROPN
ftr-308	366	8	.	.	PROPN
ftr-308	367	1	v.	v.	PROPN
ftr-308	367	2	united	united	PROPN
ftr-308	367	3	states,38	states,38	PROPN
ftr-308	368	1	a	a	DET
ftr-308	368	2	2012	2012	NUM
ftr-308	368	3	decision	decision	NOUN
ftr-308	368	4	of	of	ADP
ftr-308	368	5	the	the	DET
ftr-308	368	6	federal	federal	ADJ
ftr-308	368	7	district	district	NOUN
ftr-308	368	8	court	court	NOUN
ftr-308	368	9	for	for	ADP
ftr-308	368	10	the	the	DET
ftr-308	368	11	western	western	ADJ
ftr-308	368	12	district	district	NOUN
ftr-308	368	13	of	of	ADP
ftr-308	368	14	new	new	PROPN
ftr-308	368	15	york	york	PROPN
ftr-308	368	16	,	,	PUNCT
ftr-308	368	17	illustrates	illustrate	VERB
ftr-308	368	18	the	the	DET
ftr-308	368	19	difficulties	difficulty	NOUN
ftr-308	368	20	courts	court	NOUN
ftr-308	368	21	face	face	VERB
ftr-308	368	22	in	in	ADP
ftr-308	368	23	applying	apply	VERB
ftr-308	368	24	the	the	DET
ftr-308	368	25	de	de	X
ftr-308	368	26	novo	novo	NOUN
ftr-308	368	27	doctrine	doctrine	NOUN
ftr-308	368	28	.	.	PUNCT
ftr-308	369	1	in	in	ADP
ftr-308	369	2	lpciminelli	lpciminelli	NOUN
ftr-308	369	3	,	,	PUNCT
ftr-308	369	4	the	the	DET
ftr-308	369	5	service	service	NOUN
ftr-308	369	6	examined	examine	VERB
ftr-308	369	7	a	a	DET
ftr-308	369	8	corporation	corporation	NOUN
ftr-308	369	9	's	's	PART
ftr-308	369	10	2004	2004	NUM
ftr-308	369	11	consolidated	consolidated	ADJ
ftr-308	369	12	income	income	NOUN
ftr-308	369	13	tax	tax	NOUN
ftr-308	369	14	return	return	NOUN
ftr-308	369	15	for	for	ADP
ftr-308	369	16	compliance	compliance	NOUN
ftr-308	369	17	with	with	ADP
ftr-308	369	18	the	the	DET
ftr-308	369	19	consolidated	consolidated	ADJ
ftr-308	369	20	return	return	NOUN
ftr-308	369	21	rules	rule	NOUN
ftr-308	369	22	'	'	PART
ftr-308	369	23	excess	excess	ADJ
ftr-308	369	24	loss	loss	NOUN
ftr-308	369	25	account	account	NOUN
ftr-308	369	26	(	(	PUNCT
ftr-308	369	27	"	"	PUNCT
ftr-308	369	28	ela	ela	PROPN
ftr-308	369	29	"	"	PUNCT
ftr-308	369	30	)	)	PUNCT
ftr-308	369	31	provisions	provision	NOUN
ftr-308	369	32	and	and	CCONJ
ftr-308	369	33	with	with	ADP
ftr-308	369	34	the	the	DET
ftr-308	369	35	code	code	NOUN
ftr-308	369	36	's	's	PART
ftr-308	369	37	cancellation	cancellation	NOUN
ftr-308	369	38	of	of	ADP
ftr-308	369	39	indebtedness	indebtedness	NOUN
ftr-308	369	40	(	(	PUNCT
ftr-308	369	41	"	"	PUNCT
ftr-308	369	42	cod	cod	NOUN
ftr-308	369	43	"	"	PUNCT
ftr-308	369	44	)	)	PUNCT
ftr-308	369	45	provisions	provision	NOUN
ftr-308	369	46	.	.	PUNCT
ftr-308	370	1	during	during	ADP
ftr-308	370	2	the	the	DET
ftr-308	370	3	audit	audit	NOUN
ftr-308	370	4	,	,	PUNCT
ftr-308	370	5	the	the	DET
ftr-308	370	6	service	service	NOUN
ftr-308	370	7	found	find	VERB
ftr-308	370	8	the	the	DET
ftr-308	370	9	corporation	corporation	NOUN
ftr-308	370	10	complied	comply	VERB
ftr-308	370	11	with	with	ADP
ftr-308	370	12	the	the	DET
ftr-308	370	13	ela	ela	PROPN
ftr-308	370	14	provisions	provision	NOUN
ftr-308	370	15	but	but	CCONJ
ftr-308	370	16	found	find	VERB
ftr-308	370	17	that	that	SCONJ
ftr-308	370	18	the	the	DET
ftr-308	370	19	corporation	corporation	NOUN
ftr-308	370	20	had	have	VERB
ftr-308	370	21	$	$	SYM
ftr-308	370	22	3.5	3.5	NUM
ftr-308	370	23	million	million	NUM
ftr-308	370	24	of	of	ADP
ftr-308	370	25	unreported	unreported	ADJ
ftr-308	370	26	cod	cod	NOUN
ftr-308	370	27	income.39	income.39	NOUN
ftr-308	370	28	after	after	SCONJ
ftr-308	370	29	lpciminelli	lpciminelli	NOUN
ftr-308	370	30	paid	pay	VERB
ftr-308	370	31	the	the	DET
ftr-308	370	32	additional	additional	ADJ
ftr-308	370	33	tax	tax	NOUN
ftr-308	370	34	and	and	CCONJ
ftr-308	370	35	sued	sue	VERB
ftr-308	370	36	for	for	ADP
ftr-308	370	37	a	a	DET
ftr-308	370	38	refund	refund	NOUN
ftr-308	370	39	,	,	PUNCT
ftr-308	370	40	the	the	DET
ftr-308	370	41	department	department	PROPN
ftr-308	370	42	of	of	ADP
ftr-308	370	43	justice	justice	PROPN
ftr-308	370	44	determined	determine	VERB
ftr-308	370	45	that	that	SCONJ
ftr-308	370	46	the	the	DET
ftr-308	370	47	service	service	NOUN
ftr-308	370	48	's	's	PART
ftr-308	370	49	position	position	NOUN
ftr-308	370	50	was	be	AUX
ftr-308	370	51	erroneous	erroneous	ADJ
ftr-308	370	52	,	,	PUNCT
ftr-308	370	53	conceded	concede	VERB
ftr-308	370	54	that	that	SCONJ
ftr-308	370	55	the	the	DET
ftr-308	370	56	corporation	corporation	NOUN
ftr-308	370	57	had	have	VERB
ftr-308	370	58	no	no	DET
ftr-308	370	59	cod	cod	NOUN
ftr-308	370	60	income	income	NOUN
ftr-308	370	61	,	,	PUNCT
ftr-308	370	62	and	and	CCONJ
ftr-308	370	63	argued	argue	VERB
ftr-308	370	64	that	that	SCONJ
ftr-308	370	65	lpciminelli	lpciminelli	NOUN
ftr-308	370	66	failed	fail	VERB
ftr-308	370	67	to	to	PART
ftr-308	370	68	report	report	VERB
ftr-308	370	69	an	an	DET
ftr-308	370	70	equivalent	equivalent	ADJ
ftr-308	370	71	amount	amount	NOUN
ftr-308	370	72	of	of	ADP
ftr-308	370	73	income	income	NOUN
ftr-308	370	74	from	from	ADP
ftr-308	370	75	its	its	PRON
ftr-308	370	76	ela.40	ela.40	NOUN
ftr-308	370	77	during	during	ADP
ftr-308	370	78	litigation	litigation	NOUN
ftr-308	370	79	,	,	PUNCT
ftr-308	370	80	lpciminelli	lpciminelli	PROPN
ftr-308	370	81	deposed	depose	VERB
ftr-308	370	82	david	david	PROPN
ftr-308	370	83	throm	throm	PROPN
ftr-308	370	84	,	,	PUNCT
ftr-308	370	85	one	one	NUM
ftr-308	370	86	of	of	ADP
ftr-308	370	87	the	the	DET
ftr-308	370	88	service	service	NOUN
ftr-308	370	89	's	's	PART
ftr-308	370	90	agents	agent	NOUN
ftr-308	370	91	,	,	PUNCT
ftr-308	370	92	and	and	CCONJ
ftr-308	370	93	obtained	obtain	VERB
ftr-308	370	94	several	several	ADJ
ftr-308	370	95	emails	email	NOUN
ftr-308	370	96	,	,	PUNCT
ftr-308	370	97	draft	draft	NOUN
ftr-308	370	98	notices	notice	NOUN
ftr-308	370	99	of	of	ADP
ftr-308	370	100	proposed	propose	VERB
ftr-308	370	101	adjustments	adjustment	NOUN
ftr-308	370	102	,	,	PUNCT
ftr-308	370	103	"	"	PUNCT
ftr-308	370	104	and	and	CCONJ
ftr-308	370	105	other	other	ADJ
ftr-308	370	106	documents	document	NOUN
ftr-308	370	107	pertaining	pertain	VERB
ftr-308	370	108	to	to	ADP
ftr-308	370	109	the	the	DET
ftr-308	370	110	facts	fact	NOUN
ftr-308	370	111	considered	consider	VERB
ftr-308	370	112	and	and	CCONJ
ftr-308	370	113	matters	matter	NOUN
ftr-308	370	114	pursued	pursue	VERB
ftr-308	370	115	by	by	ADP
ftr-308	370	116	the	the	DET
ftr-308	370	117	audit	audit	NOUN
ftr-308	370	118	team	team	NOUN
ftr-308	370	119	,	,	PUNCT
ftr-308	370	120	which	which	PRON
ftr-308	370	121	included	include	VERB
ftr-308	370	122	mr	mr	PROPN
ftr-308	370	123	.	.	PROPN
ftr-308	370	124	throm	throm	PROPN
ftr-308	370	125	's	's	PART
ftr-308	370	126	supervisor	supervisor	NOUN
ftr-308	370	127	kathleen	kathleen	PROPN
ftr-308	370	128	oswald	oswald	PROPN
ftr-308	370	129	and	and	CCONJ
ftr-308	370	130	irs	irs	PROPN
ftr-308	370	131	attorney	attorney	NOUN
ftr-308	370	132	matthew	matthew	PROPN
ftr-308	370	133	root	root	PROPN
ftr-308	370	134	.	.	PUNCT
ftr-308	371	1	"4a	"4a	VERB
ftr-308	371	2	when	when	SCONJ
ftr-308	371	3	lpciminelli	lpciminelli	NOUN
ftr-308	371	4	sought	seek	VERB
ftr-308	371	5	to	to	PART
ftr-308	371	6	introduce	introduce	VERB
ftr-308	371	7	pieces	piece	NOUN
ftr-308	371	8	of	of	ADP
ftr-308	371	9	this	this	DET
ftr-308	371	10	evidence	evidence	NOUN
ftr-308	371	11	at	at	ADP
ftr-308	371	12	trial	trial	NOUN
ftr-308	371	13	,	,	PUNCT
ftr-308	371	14	the	the	DET
ftr-308	371	15	service	service	NOUN
ftr-308	371	16	filed	file	VERB
ftr-308	371	17	a	a	DET
ftr-308	371	18	motion	motion	NOUN
ftr-308	371	19	in	in	ADP
ftr-308	371	20	limine	limine	NOUN
ftr-308	371	21	to	to	PART
ftr-308	371	22	preclude	preclude	VERB
ftr-308	371	23	such	such	ADJ
ftr-308	371	24	evidence	evidence	NOUN
ftr-308	371	25	arguing	argue	VERB
ftr-308	371	26	that	that	SCONJ
ftr-308	371	27	"	"	PUNCT
ftr-308	371	28	any	any	DET
ftr-308	371	29	testimony	testimony	NOUN
ftr-308	371	30	or	or	CCONJ
ftr-308	371	31	documentary	documentary	NOUN
ftr-308	371	32	evidence	evidence	NOUN
ftr-308	371	33	concerning	concern	VERB
ftr-308	371	34	the	the	DET
ftr-308	371	35	actions	action	NOUN
ftr-308	371	36	of	of	ADP
ftr-308	371	37	irs	irs	PROPN
ftr-308	371	38	employees	employee	NOUN
ftr-308	371	39	involved	involve	VERB
ftr-308	371	40	in	in	ADP
ftr-308	371	41	the	the	DET
ftr-308	371	42	audit	audit	NOUN
ftr-308	371	43	is	be	AUX
ftr-308	371	44	of	of	ADP
ftr-308	371	45	no	no	DET
ftr-308	371	46	relevance	relevance	NOUN
ftr-308	371	47	to	to	ADP
ftr-308	371	48	the	the	DET
ftr-308	371	49	court	court	NOUN
ftr-308	371	50	in	in	ADP
ftr-308	371	51	its	its	PRON
ftr-308	371	52	role	role	NOUN
ftr-308	371	53	as	as	ADP
ftr-308	371	54	the	the	DET
ftr-308	371	55	finder	finder	NOUN
ftr-308	371	56	of	of	ADP
ftr-308	371	57	fact	fact	NOUN
ftr-308	371	58	as	as	ADP
ftr-308	371	59	to	to	ADP
ftr-308	371	60	the	the	DET
ftr-308	371	61	propriety	propriety	NOUN
ftr-308	371	62	of	of	ADP
ftr-308	371	63	the	the	DET
ftr-308	371	64	tax	tax	NOUN
ftr-308	371	65	assessment	assessment	NOUN
ftr-308	371	66	.	.	PUNCT
ftr-308	371	67	"	"	PUNCT
ftr-308	372	1	42	42	NUM
ftr-308	372	2	the	the	DET
ftr-308	372	3	court	court	NOUN
ftr-308	372	4	agreed	agree	VERB
ftr-308	372	5	with	with	ADP
ftr-308	372	6	the	the	DET
ftr-308	372	7	service	service	NOUN
ftr-308	372	8	,	,	PUNCT
ftr-308	372	9	holding	hold	VERB
ftr-308	372	10	that	that	SCONJ
ftr-308	372	11	"	"	PUNCT
ftr-308	372	12	[	[	X
ftr-308	372	13	t]he	t]he	ADV
ftr-308	372	14	factual	factual	ADJ
ftr-308	372	15	and	and	CCONJ
ftr-308	372	16	legal	legal	ADJ
ftr-308	372	17	analysis	analysis	NOUN
ftr-308	372	18	employed	employ	VERB
ftr-308	372	19	by	by	ADP
ftr-308	372	20	the	the	DET
ftr-308	372	21	commissioner	commissioner	NOUN
ftr-308	372	22	is	be	AUX
ftr-308	372	23	of	of	ADP
ftr-308	372	24	no	no	DET
ftr-308	372	25	consequence	consequence	NOUN
ftr-308	372	26	to	to	ADP
ftr-308	372	27	the	the	DET
ftr-308	372	28	district	district	NOUN
ftr-308	372	29	court"43	court"43	NOUN
ftr-308	372	30	and	and	CCONJ
ftr-308	372	31	that	that	SCONJ
ftr-308	372	32	"	"	PUNCT
ftr-308	372	33	trial	trial	NOUN
ftr-308	372	34	courts	court	NOUN
ftr-308	372	35	called	call	VERB
ftr-308	372	36	upon	upon	SCONJ
ftr-308	372	37	to	to	PART
ftr-308	372	38	conduct	conduct	VERB
ftr-308	372	39	de	de	X
ftr-308	372	40	novo	novo	PROPN
ftr-308	372	41	review	review	NOUN
ftr-308	372	42	of	of	ADP
ftr-308	372	43	the	the	DET
ftr-308	372	44	commissioner	commissioner	NOUN
ftr-308	372	45	's	's	PART
ftr-308	372	46	assessment	assessment	NOUN
ftr-308	372	47	of	of	ADP
ftr-308	372	48	tax	tax	NOUN
ftr-308	372	49	liability	liability	NOUN
ftr-308	372	50	have	have	AUX
ftr-308	372	51	declined	decline	VERB
ftr-308	372	52	,	,	PUNCT
ftr-308	372	53	on	on	ADP
ftr-308	372	54	relevance	relevance	NOUN
ftr-308	372	55	grounds	ground	NOUN
ftr-308	372	56	,	,	PUNCT
ftr-308	372	57	to	to	PART
ftr-308	372	58	consider	consider	VERB
ftr-308	372	59	evidence	evidence	NOUN
ftr-308	372	60	regarding	regard	VERB
ftr-308	372	61	irs	irs	PROPN
ftr-308	372	62	agents	agent	NOUN
ftr-308	372	63	'	'	PART
ftr-308	372	64	underlying	underlie	VERB
ftr-308	372	65	opinions	opinion	NOUN
ftr-308	372	66	,	,	PUNCT
ftr-308	372	67	impressions	impression	NOUN
ftr-308	372	68	,	,	PUNCT
ftr-308	372	69	conclusions	conclusion	NOUN
ftr-308	372	70	,	,	PUNCT
ftr-308	372	71	and	and	CCONJ
ftr-308	372	72	reasoning	reason	VERB
ftr-308	372	73	for	for	ADP
ftr-308	372	74	their	their	PRON
ftr-308	372	75	administrative	administrative	ADJ
ftr-308	372	76	38	38	NUM
ftr-308	372	77	.	.	PUNCT
ftr-308	373	1	lpciminelli	lpciminelli	NOUN
ftr-308	373	2	interests	interest	NOUN
ftr-308	373	3	,	,	PUNCT
ftr-308	373	4	inc	inc	PROPN
ftr-308	373	5	.	.	PROPN
ftr-308	374	1	v.	v.	PROPN
ftr-308	374	2	united	united	PROPN
ftr-308	374	3	states	states	PROPN
ftr-308	374	4	,	,	PUNCT
ftr-308	374	5	2012	2012	NUM
ftr-308	374	6	-	-	SYM
ftr-308	374	7	2	2	NUM
ftr-308	374	8	u.s	u.s	PROPN
ftr-308	374	9	.	.	PROPN
ftr-308	374	10	tax	tax	PROPN
ftr-308	374	11	cas	cas	PROPN
ftr-308	374	12	.	.	PUNCT
ftr-308	375	1	(	(	PUNCT
ftr-308	375	2	cch	cch	PROPN
ftr-308	375	3	)	)	PUNCT
ftr-308	375	4	150,671	150,671	NUM
ftr-308	375	5	,	,	PUNCT
ftr-308	375	6	110	110	NUM
ftr-308	375	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	375	8	(	(	PUNCT
ftr-308	375	9	ria	ria	PROPN
ftr-308	375	10	)	)	PUNCT
ftr-308	375	11	2012	2012	NUM
ftr-308	375	12	-	-	SYM
ftr-308	375	13	6631	6631	NUM
ftr-308	375	14	(	(	PUNCT
ftr-308	375	15	w.d.n.y	w.d.n.y	PROPN
ftr-308	375	16	.	.	NOUN
ftr-308	375	17	2012	2012	NUM
ftr-308	375	18	)	)	PUNCT
ftr-308	375	19	.	.	PUNCT
ftr-308	376	1	39	39	NUM
ftr-308	376	2	.	.	PUNCT
ftr-308	377	1	i	i	PRON
ftr-308	377	2	d.	d.	PROPN
ftr-308	377	3	2012	2012	NUM
ftr-308	377	4	-	-	SYM
ftr-308	377	5	2	2	NUM
ftr-308	377	6	u.s	u.s	PROPN
ftr-308	377	7	.	.	PROPN
ftr-308	377	8	tax	tax	PROPN
ftr-308	377	9	cas	cas	PROPN
ftr-308	377	10	.	.	PUNCT
ftr-308	378	1	(	(	PUNCT
ftr-308	378	2	cch	cch	PROPN
ftr-308	378	3	)	)	PUNCT
ftr-308	378	4	at	at	ADP
ftr-308	378	5	87,220	87,220	NUM
ftr-308	378	6	,	,	PUNCT
ftr-308	378	7	110	110	NUM
ftr-308	378	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	378	9	(	(	PUNCT
ftr-308	378	10	ria	ria	PROPN
ftr-308	378	11	)	)	PUNCT
ftr-308	378	12	at	at	ADP
ftr-308	378	13	6633	6633	NUM
ftr-308	378	14	.	.	PUNCT
ftr-308	379	1	40	40	NUM
ftr-308	379	2	.	.	PUNCT
ftr-308	380	1	i	i	PRON
ftr-308	380	2	d.	d.	PROPN
ftr-308	380	3	2012	2012	NUM
ftr-308	380	4	-	-	SYM
ftr-308	380	5	2	2	NUM
ftr-308	380	6	u.s	u.s	PROPN
ftr-308	380	7	.	.	PROPN
ftr-308	380	8	tax	tax	PROPN
ftr-308	380	9	cas	cas	PROPN
ftr-308	380	10	.	.	PUNCT
ftr-308	381	1	(	(	PUNCT
ftr-308	381	2	cch	cch	PROPN
ftr-308	381	3	)	)	PUNCT
ftr-308	381	4	at	at	ADP
ftr-308	381	5	87,220	87,220	NUM
ftr-308	381	6	-	-	SYM
ftr-308	381	7	2	2	NUM
ftr-308	381	8	1	1	NUM
ftr-308	381	9	,	,	PUNCT
ftr-308	381	10	110	110	NUM
ftr-308	381	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	381	12	(	(	PUNCT
ftr-308	381	13	ria	ria	PROPN
ftr-308	381	14	)	)	PUNCT
ftr-308	381	15	at	at	ADP
ftr-308	381	16	6633	6633	NUM
ftr-308	381	17	.	.	PUNCT
ftr-308	382	1	41	41	NUM
ftr-308	382	2	.	.	PUNCT
ftr-308	383	1	i	i	PRON
ftr-308	383	2	d.	d.	PROPN
ftr-308	383	3	2012	2012	NUM
ftr-308	383	4	-	-	SYM
ftr-308	383	5	2	2	NUM
ftr-308	383	6	u.s	u.s	PROPN
ftr-308	383	7	.	.	PROPN
ftr-308	383	8	tax	tax	PROPN
ftr-308	383	9	cas	cas	PROPN
ftr-308	383	10	,	,	PUNCT
ftr-308	383	11	(	(	PUNCT
ftr-308	383	12	cch	cch	NOUN
ftr-308	383	13	)	)	PUNCT
ftr-308	383	14	at	at	ADP
ftr-308	383	15	87,221	87,221	NUM
ftr-308	383	16	,	,	PUNCT
ftr-308	383	17	110	110	NUM
ftr-308	383	18	a.f.t.r.2s	a.f.t.r.2s	PROPN
ftr-308	383	19	(	(	PUNCT
ftr-308	383	20	ria	ria	PROPN
ftr-308	383	21	)	)	PUNCT
ftr-308	383	22	at	at	ADP
ftr-308	383	23	6633	6633	NUM
ftr-308	383	24	.	.	PUNCT
ftr-308	384	1	42	42	NUM
ftr-308	384	2	.	.	PUNCT
ftr-308	385	1	i	i	PRON
ftr-308	385	2	d.	d.	PROPN
ftr-308	385	3	2012	2012	NUM
ftr-308	385	4	-	-	SYM
ftr-308	385	5	2	2	NUM
ftr-308	385	6	u.s	u.s	PROPN
ftr-308	385	7	.	.	PROPN
ftr-308	385	8	tax	tax	PROPN
ftr-308	385	9	cas	cas	PROPN
ftr-308	385	10	.	.	PUNCT
ftr-308	386	1	(	(	PUNCT
ftr-308	386	2	cch	cch	PROPN
ftr-308	386	3	)	)	PUNCT
ftr-308	386	4	at	at	ADP
ftr-308	386	5	87,221	87,221	NUM
ftr-308	386	6	,	,	PUNCT
ftr-308	386	7	110	110	NUM
ftr-308	386	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	386	9	(	(	PUNCT
ftr-308	386	10	ria	ria	PROPN
ftr-308	386	11	)	)	PUNCT
ftr-308	386	12	at	at	ADP
ftr-308	386	13	6633	6633	NUM
ftr-308	386	14	-	-	SYM
ftr-308	386	15	34	34	NUM
ftr-308	386	16	.	.	PUNCT
ftr-308	387	1	43	43	NUM
ftr-308	387	2	.	.	PUNCT
ftr-308	388	1	i	i	PRON
ftr-308	388	2	d.	d.	PROPN
ftr-308	388	3	2012	2012	NUM
ftr-308	388	4	-	-	SYM
ftr-308	388	5	2	2	NUM
ftr-308	388	6	u.s	u.s	PROPN
ftr-308	388	7	.	.	PROPN
ftr-308	388	8	tax	tax	PROPN
ftr-308	388	9	cas	cas	PROPN
ftr-308	388	10	.	.	PUNCT
ftr-308	389	1	(	(	PUNCT
ftr-308	389	2	cch	cch	PROPN
ftr-308	389	3	)	)	PUNCT
ftr-308	389	4	at	at	ADP
ftr-308	389	5	87,222	87,222	NUM
ftr-308	389	6	,	,	PUNCT
ftr-308	389	7	110	110	NUM
ftr-308	389	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	389	9	(	(	PUNCT
ftr-308	389	10	ria	ria	PROPN
ftr-308	389	11	)	)	PUNCT
ftr-308	389	12	at	at	ADP
ftr-308	389	13	6634	6634	NUM
ftr-308	389	14	.	.	PUNCT
ftr-308	390	1	130	130	NUM
ftr-308	391	1	[	[	X
ftr-308	391	2	vol	vol	NOUN
ftr-308	391	3	.	.	PUNCT
ftr-308	392	1	14:4	14:4	NUM
ftr-308	392	2	the	the	DET
ftr-308	392	3	de	de	PROPN
ftr-308	392	4	novo	novo	NOUN
ftr-308	392	5	doctrine	doctrine	NOUN
ftr-308	392	6	determinations	determination	NOUN
ftr-308	392	7	.	.	PUNCT
ftr-308	393	1	"44the	"44the	DET
ftr-308	393	2	court	court	NOUN
ftr-308	393	3	granted	grant	VERB
ftr-308	393	4	the	the	DET
ftr-308	393	5	service	service	NOUN
ftr-308	393	6	's	's	PART
ftr-308	393	7	motion	motion	NOUN
ftr-308	393	8	in	in	ADP
ftr-308	393	9	limine	limine	NOUN
ftr-308	393	10	on	on	ADP
ftr-308	393	11	relevancy	relevancy	NOUN
ftr-308	393	12	grounds	ground	NOUN
ftr-308	393	13	and	and	CCONJ
ftr-308	393	14	refused	refuse	VERB
ftr-308	393	15	to	to	PART
ftr-308	393	16	consider	consider	VERB
ftr-308	393	17	"	"	PUNCT
ftr-308	393	18	the	the	DET
ftr-308	393	19	factual	factual	ADJ
ftr-308	393	20	considerations	consideration	NOUN
ftr-308	393	21	and	and	CCONJ
ftr-308	393	22	legal	legal	ADJ
ftr-308	393	23	analysis	analysis	NOUN
ftr-308	393	24	employed	employ	VERB
ftr-308	393	25	by	by	ADP
ftr-308	393	26	the	the	DET
ftr-308	393	27	audit	audit	NOUN
ftr-308	393	28	team	team	NOUN
ftr-308	393	29	.	.	PUNCT
ftr-308	393	30	.	.	PUNCT
ftr-308	394	1	..	..	PUNCT
ftr-308	394	2	to	to	PART
ftr-308	394	3	determine	determine	VERB
ftr-308	394	4	the	the	DET
ftr-308	394	5	merits	merit	NOUN
ftr-308	394	6	of	of	ADP
ftr-308	394	7	the	the	DET
ftr-308	394	8	case	case	NOUN
ftr-308	394	9	,	,	PUNCT
ftr-308	394	10	however	however	ADV
ftr-308	394	11	,	,	PUNCT
ftr-308	394	12	the	the	DET
ftr-308	394	13	court	court	NOUN
ftr-308	394	14	relied	rely	VERB
ftr-308	394	15	heavily	heavily	ADV
ftr-308	394	16	on	on	ADP
ftr-308	394	17	a	a	DET
ftr-308	394	18	document	document	NOUN
ftr-308	394	19	"	"	PUNCT
ftr-308	394	20	which	which	PRON
ftr-308	394	21	was	be	AUX
ftr-308	394	22	prepared	prepare	VERB
ftr-308	394	23	by	by	ADP
ftr-308	394	24	the	the	DET
ftr-308	394	25	irs	irs	PROPN
ftr-308	394	26	[	[	X
ftr-308	394	27	in	in	ADP
ftr-308	394	28	]	]	PUNCT
ftr-308	394	29	connection	connection	NOUN
ftr-308	394	30	with	with	ADP
ftr-308	394	31	the	the	DET
ftr-308	394	32	audit	audit	NOUN
ftr-308	394	33	of	of	ADP
ftr-308	394	34	lpciminelli	lpciminelli	NOUN
ftr-308	394	35	's	's	PART
ftr-308	394	36	2004	2004	NUM
ftr-308	394	37	tax	tax	NOUN
ftr-308	394	38	return	return	NOUN
ftr-308	394	39	,	,	PUNCT
ftr-308	394	40	[	[	X
ftr-308	394	41	and	and	CCONJ
ftr-308	394	42	provided	provide	VERB
ftr-308	394	43	]	]	PUNCT
ftr-308	394	44	an	an	DET
ftr-308	394	45	accurate	accurate	ADJ
ftr-308	394	46	summary	summary	NOUN
ftr-308	394	47	of	of	ADP
ftr-308	394	48	[	[	X
ftr-308	394	49	lpciminelli	lpciminelli	NOUN
ftr-308	394	50	's	's	PART
ftr-308	394	51	subsidiary	subsidiary	NOUN
ftr-308	394	52	's	's	PART
ftr-308	394	53	]	]	X
ftr-308	394	54	assets	asset	NOUN
ftr-308	394	55	,	,	PUNCT
ftr-308	394	56	liabilities	liability	NOUN
ftr-308	394	57	,	,	PUNCT
ftr-308	394	58	income	income	NOUN
ftr-308	394	59	,	,	PUNCT
ftr-308	394	60	and	and	CCONJ
ftr-308	394	61	expenses	expense	NOUN
ftr-308	394	62	during	during	ADP
ftr-308	394	63	the	the	DET
ftr-308	394	64	period	period	NOUN
ftr-308	394	65	from	from	ADP
ftr-308	394	66	1999	1999	NUM
ftr-308	394	67	through	through	ADP
ftr-308	394	68	2	2	NUM
ftr-308	394	69	0	0	NUM
ftr-308	394	70	0	0	NUM
ftr-308	394	71	3	3	NUM
ftr-308	394	72	.'a6	.'a6	NOUN
ftr-308	395	1	this	this	DET
ftr-308	395	2	document	document	NOUN
ftr-308	395	3	was	be	AUX
ftr-308	395	4	not	not	PART
ftr-308	395	5	subject	subject	ADJ
ftr-308	395	6	to	to	ADP
ftr-308	395	7	the	the	DET
ftr-308	395	8	service	service	NOUN
ftr-308	395	9	's	's	PART
ftr-308	395	10	motion	motion	NOUN
ftr-308	395	11	in	in	ADP
ftr-308	395	12	limine	limine	NOUN
ftr-308	395	13	,	,	PUNCT
ftr-308	395	14	despite	despite	SCONJ
ftr-308	395	15	the	the	DET
ftr-308	395	16	fact	fact	NOUN
ftr-308	395	17	that	that	SCONJ
ftr-308	395	18	it	it	PRON
ftr-308	395	19	contained	contain	VERB
ftr-308	395	20	the	the	DET
ftr-308	395	21	service	service	NOUN
ftr-308	395	22	's	's	PART
ftr-308	395	23	underlying	underlie	VERB
ftr-308	395	24	factual	factual	ADJ
ftr-308	395	25	and	and	CCONJ
ftr-308	395	26	legal	legal	ADJ
ftr-308	395	27	analysis.47	analysis.47	NOUN
ftr-308	395	28	moreover	moreover	ADV
ftr-308	395	29	,	,	PUNCT
ftr-308	395	30	in	in	ADP
ftr-308	395	31	support	support	NOUN
ftr-308	395	32	of	of	ADP
ftr-308	395	33	its	its	PRON
ftr-308	395	34	conclusion	conclusion	NOUN
ftr-308	395	35	that	that	SCONJ
ftr-308	395	36	lpciminelli	lpciminelli	NOUN
ftr-308	395	37	did	do	AUX
ftr-308	395	38	not	not	PART
ftr-308	395	39	violate	violate	VERB
ftr-308	395	40	the	the	DET
ftr-308	395	41	ela	ela	PROPN
ftr-308	395	42	anti	anti	ADJ
ftr-308	395	43	-	-	ADJ
ftr-308	395	44	avoidance	avoidance	ADJ
ftr-308	395	45	rule	rule	NOUN
ftr-308	395	46	or	or	CCONJ
ftr-308	395	47	recognize	recognize	VERB
ftr-308	395	48	ela	ela	PROPN
ftr-308	395	49	income	income	NOUN
ftr-308	395	50	,	,	PUNCT
ftr-308	395	51	the	the	DET
ftr-308	395	52	court	court	NOUN
ftr-308	395	53	stated	state	VERB
ftr-308	395	54	"	"	PUNCT
ftr-308	395	55	the	the	DET
ftr-308	395	56	irs	irs	PROPN
ftr-308	395	57	examined	examine	VERB
ftr-308	395	58	the	the	DET
ftr-308	395	59	matter	matter	NOUN
ftr-308	395	60	and	and	CCONJ
ftr-308	395	61	chose	choose	VERB
ftr-308	395	62	not	not	PART
ftr-308	395	63	to	to	PART
ftr-308	395	64	assess	assess	VERB
ftr-308	395	65	tax	tax	NOUN
ftr-308	395	66	based	base	VERB
ftr-308	395	67	on	on	ADP
ftr-308	395	68	any	any	DET
ftr-308	395	69	realized	realize	VERB
ftr-308	395	70	ela	ela	PROPN
ftr-308	395	71	income	income	NOUN
ftr-308	395	72	.	.	PUNCT
ftr-308	396	1	instead	instead	ADV
ftr-308	396	2	,	,	PUNCT
ftr-308	396	3	the	the	DET
ftr-308	396	4	irs	irs	PROPN
ftr-308	396	5	directed	direct	VERB
ftr-308	396	6	lpciminelli	lpciminelli	NOUN
ftr-308	396	7	to	to	PART
ftr-308	396	8	pay	pay	VERB
ftr-308	396	9	tax	tax	NOUN
ftr-308	396	10	on	on	ADP
ftr-308	396	11	cod	cod	NOUN
ftr-308	396	12	income	income	NOUN
ftr-308	396	13	for	for	ADP
ftr-308	396	14	tax	tax	NOUN
ftr-308	396	15	year	year	NOUN
ftr-308	396	16	2004."48	2004."48	NUM
ftr-308	396	17	thus	thus	ADV
ftr-308	396	18	,	,	PUNCT
ftr-308	396	19	at	at	ADP
ftr-308	396	20	the	the	DET
ftr-308	396	21	same	same	ADJ
ftr-308	396	22	time	time	NOUN
ftr-308	396	23	the	the	DET
ftr-308	396	24	court	court	NOUN
ftr-308	396	25	was	be	AUX
ftr-308	396	26	rejecting	reject	VERB
ftr-308	396	27	evidence	evidence	NOUN
ftr-308	396	28	as	as	ADP
ftr-308	396	29	irrelevant	irrelevant	ADJ
ftr-308	396	30	because	because	SCONJ
ftr-308	396	31	it	it	PRON
ftr-308	396	32	included	include	VERB
ftr-308	396	33	factual	factual	ADJ
ftr-308	396	34	considerations	consideration	NOUN
ftr-308	396	35	and	and	CCONJ
ftr-308	396	36	legal	legal	ADJ
ftr-308	396	37	analysis	analysis	NOUN
ftr-308	396	38	employed	employ	VERB
ftr-308	396	39	by	by	ADP
ftr-308	396	40	the	the	DET
ftr-308	396	41	audit	audit	NOUN
ftr-308	396	42	team	team	NOUN
ftr-308	396	43	,	,	PUNCT
ftr-308	396	44	the	the	DET
ftr-308	396	45	court	court	NOUN
ftr-308	396	46	was	be	AUX
ftr-308	396	47	accepting	accept	VERB
ftr-308	396	48	as	as	ADV
ftr-308	396	49	relevant	relevant	ADJ
ftr-308	396	50	and	and	CCONJ
ftr-308	396	51	relying	rely	VERB
ftr-308	396	52	on	on	ADP
ftr-308	396	53	factual	factual	ADJ
ftr-308	396	54	considerations	consideration	NOUN
ftr-308	396	55	and	and	CCONJ
ftr-308	396	56	legal	legal	ADJ
ftr-308	396	57	analysis	analysis	NOUN
ftr-308	396	58	employed	employ	VERB
ftr-308	396	59	by	by	ADP
ftr-308	396	60	the	the	DET
ftr-308	396	61	audit	audit	NOUN
ftr-308	396	62	team	team	NOUN
ftr-308	396	63	.	.	PUNCT
ftr-308	397	1	lpciminelli	lpciminelli	PROPN
ftr-308	397	2	is	be	AUX
ftr-308	397	3	devoid	devoid	ADJ
ftr-308	397	4	of	of	ADP
ftr-308	397	5	any	any	DET
ftr-308	397	6	apparent	apparent	ADJ
ftr-308	397	7	legal	legal	ADJ
ftr-308	397	8	justification	justification	NOUN
ftr-308	397	9	for	for	ADP
ftr-308	397	10	such	such	DET
ftr-308	397	11	a	a	DET
ftr-308	397	12	distinction	distinction	NOUN
ftr-308	397	13	.	.	PUNCT
ftr-308	398	1	additionally	additionally	ADV
ftr-308	398	2	,	,	PUNCT
ftr-308	398	3	the	the	DET
ftr-308	398	4	court	court	NOUN
ftr-308	398	5	and	and	CCONJ
ftr-308	398	6	parties	party	NOUN
ftr-308	398	7	considered	consider	VERB
ftr-308	398	8	the	the	DET
ftr-308	398	9	factual	factual	ADJ
ftr-308	398	10	considerations	consideration	NOUN
ftr-308	398	11	and	and	CCONJ
ftr-308	398	12	legal	legal	ADJ
ftr-308	398	13	analysis	analysis	NOUN
ftr-308	398	14	employed	employ	VERB
ftr-308	398	15	by	by	ADP
ftr-308	398	16	the	the	DET
ftr-308	398	17	audit	audit	NOUN
ftr-308	398	18	team	team	NOUN
ftr-308	398	19	relevant	relevant	ADJ
ftr-308	398	20	for	for	ADP
ftr-308	398	21	purposes	purpose	NOUN
ftr-308	398	22	of	of	ADP
ftr-308	398	23	discovery	discovery	NOUN
ftr-308	398	24	,	,	PUNCT
ftr-308	398	25	as	as	SCONJ
ftr-308	398	26	lpciminelli	lpciminelli	NOUN
ftr-308	398	27	deposed	depose	VERB
ftr-308	398	28	the	the	DET
ftr-308	398	29	service	service	NOUN
ftr-308	398	30	's	's	PART
ftr-308	398	31	agent	agent	NOUN
ftr-308	398	32	assigned	assign	VERB
ftr-308	398	33	to	to	ADP
ftr-308	398	34	the	the	DET
ftr-308	398	35	case	case	NOUN
ftr-308	398	36	and	and	CCONJ
ftr-308	398	37	obtained	obtain	VERB
ftr-308	398	38	emails	email	NOUN
ftr-308	398	39	,	,	PUNCT
ftr-308	398	40	draft	draft	NOUN
ftr-308	398	41	notices	notice	NOUN
ftr-308	398	42	,	,	PUNCT
ftr-308	398	43	and	and	CCONJ
ftr-308	398	44	other	other	ADJ
ftr-308	398	45	documents	document	NOUN
ftr-308	398	46	from	from	ADP
ftr-308	398	47	the	the	DET
ftr-308	398	48	service	service	NOUN
ftr-308	398	49	's	's	PART
ftr-308	398	50	audit	audit	NOUN
ftr-308	398	51	team	team	NOUN
ftr-308	398	52	.	.	PUNCT
ftr-308	399	1	but	but	CCONJ
ftr-308	399	2	the	the	DET
ftr-308	399	3	court	court	NOUN
ftr-308	399	4	did	do	AUX
ftr-308	399	5	not	not	PART
ftr-308	399	6	distinguish	distinguish	VERB
ftr-308	399	7	relevancy	relevancy	NOUN
ftr-308	399	8	for	for	ADP
ftr-308	399	9	purposes	purpose	NOUN
ftr-308	399	10	of	of	ADP
ftr-308	399	11	federal	federal	ADJ
ftr-308	399	12	rules	rule	NOUN
ftr-308	399	13	of	of	ADP
ftr-308	399	14	civil	civil	ADJ
ftr-308	399	15	procedure	procedure	NOUN
ftr-308	399	16	26(b)(1	26(b)(1	NUM
ftr-308	399	17	)	)	PUNCT
ftr-308	399	18	(	(	PUNCT
ftr-308	399	19	"	"	PUNCT
ftr-308	399	20	frcp	frcp	NOUN
ftr-308	399	21	"	"	PUNCT
ftr-308	399	22	)	)	PUNCT
ftr-308	399	23	,	,	PUNCT
ftr-308	399	24	which	which	PRON
ftr-308	399	25	governs	govern	VERB
ftr-308	399	26	discovery	discovery	NOUN
ftr-308	399	27	,	,	PUNCT
ftr-308	399	28	from	from	ADP
ftr-308	399	29	relevancy	relevancy	NOUN
ftr-308	399	30	for	for	ADP
ftr-308	399	31	purposes	purpose	NOUN
ftr-308	399	32	of	of	ADP
ftr-308	399	33	federal	federal	ADJ
ftr-308	399	34	rules	rule	NOUN
ftr-308	399	35	of	of	ADP
ftr-308	399	36	evidence	evidence	NOUN
ftr-308	399	37	401	401	NUM
ftr-308	399	38	,	,	PUNCT
ftr-308	399	39	which	which	PRON
ftr-308	399	40	governs	govern	VERB
ftr-308	399	41	trial	trial	NOUN
ftr-308	399	42	44	44	NUM
ftr-308	399	43	.	.	PUNCT
ftr-308	400	1	i	i	PRON
ftr-308	400	2	d.	d.	PROPN
ftr-308	400	3	2012	2012	NUM
ftr-308	400	4	-	-	SYM
ftr-308	400	5	2	2	NUM
ftr-308	400	6	u.s	u.s	PROPN
ftr-308	400	7	.	.	PROPN
ftr-308	400	8	tax	tax	PROPN
ftr-308	400	9	cas	cas	PROPN
ftr-308	400	10	.	.	PUNCT
ftr-308	401	1	(	(	PUNCT
ftr-308	401	2	cch	cch	PROPN
ftr-308	401	3	)	)	PUNCT
ftr-308	401	4	at	at	ADP
ftr-308	401	5	87,222	87,222	NUM
ftr-308	401	6	,	,	PUNCT
ftr-308	401	7	110	110	NUM
ftr-308	401	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	401	9	(	(	PUNCT
ftr-308	401	10	ria	ria	PROPN
ftr-308	401	11	)	)	PUNCT
ftr-308	401	12	at	at	ADP
ftr-308	401	13	6634	6634	NUM
ftr-308	401	14	.	.	PUNCT
ftr-308	402	1	45	45	NUM
ftr-308	402	2	.	.	PUNCT
ftr-308	403	1	i	i	PRON
ftr-308	403	2	d.	d.	PROPN
ftr-308	403	3	2012	2012	NUM
ftr-308	403	4	-	-	SYM
ftr-308	403	5	2	2	NUM
ftr-308	403	6	u.s	u.s	PROPN
ftr-308	403	7	.	.	PROPN
ftr-308	403	8	tax	tax	PROPN
ftr-308	403	9	cas	cas	PROPN
ftr-308	403	10	.	.	PUNCT
ftr-308	404	1	(	(	PUNCT
ftr-308	404	2	cch	cch	PROPN
ftr-308	404	3	)	)	PUNCT
ftr-308	404	4	at	at	ADP
ftr-308	404	5	87,222	87,222	NUM
ftr-308	404	6	,	,	PUNCT
ftr-308	404	7	110	110	NUM
ftr-308	404	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	404	9	(	(	PUNCT
ftr-308	404	10	ria	ria	PROPN
ftr-308	404	11	)	)	PUNCT
ftr-308	404	12	at	at	ADP
ftr-308	404	13	6634	6634	NUM
ftr-308	404	14	.	.	PUNCT
ftr-308	405	1	46	46	NUM
ftr-308	405	2	.	.	PUNCT
ftr-308	406	1	i	i	PRON
ftr-308	406	2	d.	d.	PROPN
ftr-308	406	3	2012	2012	NUM
ftr-308	406	4	-	-	SYM
ftr-308	406	5	2	2	NUM
ftr-308	406	6	u.s	u.s	PROPN
ftr-308	406	7	.	.	PROPN
ftr-308	406	8	tax	tax	PROPN
ftr-308	406	9	cas	cas	PROPN
ftr-308	406	10	.	.	PUNCT
ftr-308	407	1	(	(	PUNCT
ftr-308	407	2	cch	cch	PROPN
ftr-308	407	3	)	)	PUNCT
ftr-308	407	4	at	at	ADP
ftr-308	407	5	87,224	87,224	NUM
ftr-308	407	6	,	,	PUNCT
ftr-308	407	7	110	110	NUM
ftr-308	407	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	407	9	(	(	PUNCT
ftr-308	407	10	ria	ria	PROPN
ftr-308	407	11	)	)	PUNCT
ftr-308	407	12	at	at	ADP
ftr-308	407	13	6636	6636	NUM
ftr-308	407	14	.	.	PUNCT
ftr-308	408	1	47	47	NUM
ftr-308	408	2	.	.	PUNCT
ftr-308	409	1	the	the	DET
ftr-308	409	2	service	service	NOUN
ftr-308	409	3	and	and	CCONJ
ftr-308	409	4	lpciminelli	lpciminelli	NOUN
ftr-308	409	5	apparently	apparently	ADV
ftr-308	409	6	stipulated	stipulate	VERB
ftr-308	409	7	that	that	SCONJ
ftr-308	409	8	the	the	DET
ftr-308	409	9	document	document	NOUN
ftr-308	409	10	and	and	CCONJ
ftr-308	409	11	its	its	PRON
ftr-308	409	12	factual	factual	ADJ
ftr-308	409	13	and	and	CCONJ
ftr-308	409	14	legal	legal	ADJ
ftr-308	409	15	analysis	analysis	NOUN
ftr-308	409	16	were	be	AUX
ftr-308	409	17	admissible	admissible	ADJ
ftr-308	409	18	.	.	PUNCT
ftr-308	410	1	see	see	VERB
ftr-308	410	2	i	i	PRON
ftr-308	410	3	d.	d.	PROPN
ftr-308	410	4	however	however	ADV
ftr-308	410	5	,	,	PUNCT
ftr-308	410	6	"	"	PUNCT
ftr-308	410	7	it	it	PRON
ftr-308	410	8	is	be	AUX
ftr-308	410	9	axiomatic	axiomatic	ADJ
ftr-308	410	10	that	that	SCONJ
ftr-308	410	11	the	the	DET
ftr-308	410	12	litigants	litigant	NOUN
ftr-308	410	13	can	can	AUX
ftr-308	410	14	not	not	PART
ftr-308	410	15	stipulate	stipulate	VERB
ftr-308	410	16	the	the	DET
ftr-308	410	17	court	court	NOUN
ftr-308	410	18	into	into	ADP
ftr-308	410	19	error	error	NOUN
ftr-308	410	20	"	"	PUNCT
ftr-308	410	21	with	with	ADP
ftr-308	410	22	respect	respect	NOUN
ftr-308	410	23	to	to	ADP
ftr-308	410	24	evidentiary	evidentiary	ADJ
ftr-308	410	25	matters	matter	NOUN
ftr-308	410	26	.	.	PUNCT
ftr-308	411	1	see	see	VERB
ftr-308	411	2	exxon	exxon	PROPN
ftr-308	411	3	corp	corp	PROPN
ftr-308	411	4	.	.	PROPN
ftr-308	411	5	v.	v.	PROPN
ftr-308	411	6	united	united	PROPN
ftr-308	411	7	states	states	PROPN
ftr-308	411	8	,	,	PUNCT
ftr-308	411	9	45	45	NUM
ftr-308	411	10	fed	feed	VERB
ftr-308	411	11	.	.	PUNCT
ftr-308	412	1	cl	cl	NOUN
ftr-308	412	2	.	.	PUNCT
ftr-308	413	1	581	581	NUM
ftr-308	413	2	,	,	PUNCT
ftr-308	413	3	692	692	NUM
ftr-308	413	4	(	(	PUNCT
ftr-308	413	5	fed	fed	PROPN
ftr-308	413	6	.	.	PUNCT
ftr-308	414	1	cl	cl	NOUN
ftr-308	414	2	.	.	PUNCT
ftr-308	415	1	1999	1999	NUM
ftr-308	415	2	)	)	PUNCT
ftr-308	415	3	.	.	PUNCT
ftr-308	416	1	see	see	VERB
ftr-308	416	2	also	also	ADV
ftr-308	416	3	kaminer	kamin	ADJ
ftr-308	416	4	constr	constr	PROPN
ftr-308	416	5	.	.	PUNCT
ftr-308	417	1	corp	corp	PROPN
ftr-308	417	2	.	.	PROPN
ftr-308	418	1	v.	v.	PROPN
ftr-308	418	2	united	united	PROPN
ftr-308	418	3	states	states	PROPN
ftr-308	418	4	,	,	PUNCT
ftr-308	418	5	488	488	NUM
ftr-308	418	6	f.2d	f.2d	SYM
ftr-308	418	7	980	980	NUM
ftr-308	418	8	,	,	PUNCT
ftr-308	418	9	988	988	NUM
ftr-308	418	10	(	(	PUNCT
ftr-308	418	11	ct	ct	PROPN
ftr-308	418	12	.	.	PUNCT
ftr-308	418	13	cl	cl	NOUN
ftr-308	418	14	.	.	PROPN
ftr-308	418	15	1973	1973	NUM
ftr-308	418	16	)	)	PUNCT
ftr-308	419	1	;	;	PUNCT
ftr-308	419	2	dillon	dillon	PROPN
ftr-308	419	3	,	,	PUNCT
ftr-308	419	4	read	read	PROPN
ftr-308	419	5	&	&	CCONJ
ftr-308	419	6	co.	co.	PROPN
ftr-308	419	7	,	,	PUNCT
ftr-308	419	8	inc	inc	PROPN
ftr-308	419	9	.	.	PROPN
ftr-308	419	10	v.	v.	PROPN
ftr-308	419	11	united	united	PROPN
ftr-308	419	12	states	states	PROPN
ftr-308	419	13	,	,	PUNCT
ftr-308	419	14	875	875	NUM
ftr-308	419	15	f.2d	f.2d	ADP
ftr-308	419	16	293	293	NUM
ftr-308	419	17	,	,	PUNCT
ftr-308	419	18	300	300	NUM
ftr-308	419	19	(	(	PUNCT
ftr-308	419	20	fed	fed	PROPN
ftr-308	419	21	.	.	PUNCT
ftr-308	419	22	cir	cir	PROPN
ftr-308	419	23	.	.	PROPN
ftr-308	419	24	1989	1989	NUM
ftr-308	419	25	)	)	PUNCT
ftr-308	419	26	.	.	PUNCT
ftr-308	420	1	thus	thus	ADV
ftr-308	420	2	,	,	PUNCT
ftr-308	420	3	the	the	DET
ftr-308	420	4	fact	fact	NOUN
ftr-308	420	5	that	that	SCONJ
ftr-308	420	6	the	the	DET
ftr-308	420	7	parties	party	NOUN
ftr-308	420	8	stipulated	stipulate	VERB
ftr-308	420	9	the	the	DET
ftr-308	420	10	document	document	NOUN
ftr-308	420	11	was	be	AUX
ftr-308	420	12	relevant	relevant	ADJ
ftr-308	420	13	(	(	PUNCT
ftr-308	420	14	and	and	CCONJ
ftr-308	420	15	admissible	admissible	ADJ
ftr-308	420	16	)	)	PUNCT
ftr-308	420	17	does	do	AUX
ftr-308	420	18	not	not	PART
ftr-308	420	19	control	control	VERB
ftr-308	420	20	whether	whether	SCONJ
ftr-308	420	21	it	it	PRON
ftr-308	420	22	was	be	AUX
ftr-308	420	23	in	in	ADP
ftr-308	420	24	fact	fact	NOUN
ftr-308	420	25	.	.	PUNCT
ftr-308	421	1	the	the	DET
ftr-308	421	2	court	court	NOUN
ftr-308	421	3	's	's	PART
ftr-308	421	4	reliance	reliance	NOUN
ftr-308	421	5	on	on	ADP
ftr-308	421	6	the	the	DET
ftr-308	421	7	document	document	NOUN
ftr-308	421	8	in	in	ADP
ftr-308	421	9	lpciminelli	lpciminelli	NOUN
ftr-308	421	10	suggests	suggest	VERB
ftr-308	421	11	it	it	PRON
ftr-308	421	12	determined	determine	VERB
ftr-308	421	13	the	the	DET
ftr-308	421	14	document	document	NOUN
ftr-308	421	15	was	be	AUX
ftr-308	421	16	relevant	relevant	ADJ
ftr-308	421	17	and	and	CCONJ
ftr-308	421	18	otherwise	otherwise	ADV
ftr-308	421	19	admissible	admissible	ADJ
ftr-308	421	20	.	.	PUNCT
ftr-308	422	1	48	48	NUM
ftr-308	422	2	.	.	PUNCT
ftr-308	423	1	lpciminelli	lpciminelli	NOUN
ftr-308	423	2	interests	interest	NOUN
ftr-308	423	3	,	,	PUNCT
ftr-308	423	4	inc	inc	PROPN
ftr-308	423	5	.	.	PROPN
ftr-308	423	6	,	,	PUNCT
ftr-308	423	7	2012	2012	NUM
ftr-308	423	8	-	-	SYM
ftr-308	423	9	2	2	NUM
ftr-308	423	10	u.s	u.s	PROPN
ftr-308	423	11	.	.	PROPN
ftr-308	423	12	tax	tax	PROPN
ftr-308	423	13	cas	cas	PROPN
ftr-308	423	14	.	.	PUNCT
ftr-308	424	1	(	(	PUNCT
ftr-308	424	2	cch	cch	PROPN
ftr-308	424	3	)	)	PUNCT
ftr-308	424	4	at	at	ADP
ftr-308	424	5	87,225	87,225	NUM
ftr-308	424	6	,	,	PUNCT
ftr-308	424	7	110	110	NUM
ftr-308	424	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	424	9	(	(	PUNCT
ftr-308	424	10	ria	ria	PROPN
ftr-308	424	11	)	)	PUNCT
ftr-308	424	12	at	at	ADP
ftr-308	424	13	6637	6637	NUM
ftr-308	424	14	.	.	PUNCT
ftr-308	425	1	2013	2013	NUM
ftr-308	425	2	]	]	PUNCT
ftr-308	425	3	131	131	NUM
ftr-308	425	4	florida	florida	PROPN
ftr-308	425	5	tax	tax	NOUN
ftr-308	425	6	review	review	NOUN
ftr-308	425	7	admissibility	admissibility	NOUN
ftr-308	425	8	.	.	PUNCT
ftr-308	426	1	moreover	moreover	ADV
ftr-308	426	2	,	,	PUNCT
ftr-308	426	3	for	for	ADP
ftr-308	426	4	better	well	ADJ
ftr-308	426	5	or	or	CCONJ
ftr-308	426	6	worse	bad	ADJ
ftr-308	426	7	,	,	PUNCT
ftr-308	426	8	courts	court	NOUN
ftr-308	426	9	have	have	AUX
ftr-308	426	10	applied	apply	VERB
ftr-308	426	11	the	the	DET
ftr-308	426	12	de	de	X
ftr-308	426	13	novo	novo	NOUN
ftr-308	426	14	doctrine	doctrine	NOUN
ftr-308	426	15	as	as	ADP
ftr-308	426	16	a	a	DET
ftr-308	426	17	doctrine	doctrine	NOUN
ftr-308	426	18	of	of	ADP
ftr-308	426	19	relevancy	relevancy	NOUN
ftr-308	426	20	for	for	ADP
ftr-308	426	21	both	both	CCONJ
ftr-308	426	22	discovery	discovery	NOUN
ftr-308	426	23	and	and	CCONJ
ftr-308	426	24	evidentiary	evidentiary	NOUN
ftr-308	426	25	49	49	NUM
ftr-308	426	26	purposes	purpose	NOUN
ftr-308	426	27	,	,	PUNCT
ftr-308	426	28	so	so	ADV
ftr-308	426	29	lpciminelli	lpciminelli	PROPN
ftr-308	426	30	's	's	PART
ftr-308	426	31	application	application	NOUN
ftr-308	426	32	appears	appear	VERB
ftr-308	426	33	to	to	PART
ftr-308	426	34	be	be	AUX
ftr-308	426	35	a	a	DET
ftr-308	426	36	misapplication	misapplication	NOUN
ftr-308	426	37	of	of	ADP
ftr-308	426	38	a	a	DET
ftr-308	426	39	misguided	misguided	ADJ
ftr-308	426	40	doctrine	doctrine	NOUN
ftr-308	426	41	.	.	PUNCT
ftr-308	427	1	b.	b.	PROPN
ftr-308	428	1	other	other	ADJ
ftr-308	428	2	cases	case	NOUN
ftr-308	428	3	lpciminelli	lpciminelli	ADJ
ftr-308	428	4	is	be	AUX
ftr-308	428	5	not	not	PART
ftr-308	428	6	alone	alone	ADJ
ftr-308	428	7	in	in	ADP
ftr-308	428	8	its	its	PRON
ftr-308	428	9	confusing	confusing	ADJ
ftr-308	428	10	application	application	NOUN
ftr-308	428	11	of	of	ADP
ftr-308	428	12	the	the	DET
ftr-308	428	13	de	de	X
ftr-308	428	14	novo	novo	NOUN
ftr-308	428	15	doctrine	doctrine	NOUN
ftr-308	428	16	as	as	ADP
ftr-308	428	17	a	a	DET
ftr-308	428	18	relevancy	relevancy	NOUN
ftr-308	428	19	standard	standard	NOUN
ftr-308	428	20	.	.	PUNCT
ftr-308	429	1	other	other	ADJ
ftr-308	429	2	cases	case	NOUN
ftr-308	429	3	inconsistently	inconsistently	ADV
ftr-308	429	4	apply	apply	VERB
ftr-308	429	5	the	the	DET
ftr-308	429	6	de	de	X
ftr-308	429	7	novo	novo	NOUN
ftr-308	429	8	doctrine	doctrine	NOUN
ftr-308	429	9	when	when	SCONJ
ftr-308	429	10	faced	face	VERB
ftr-308	429	11	with	with	ADP
ftr-308	429	12	discovery	discovery	NOUN
ftr-308	429	13	or	or	CCONJ
ftr-308	429	14	evidentiary	evidentiary	ADJ
ftr-308	429	15	disputes	dispute	NOUN
ftr-308	429	16	.	.	PUNCT
ftr-308	430	1	some	some	DET
ftr-308	430	2	cases	case	NOUN
ftr-308	430	3	deny	deny	VERB
ftr-308	430	4	on	on	ADP
ftr-308	430	5	relevancy	relevancy	NOUN
ftr-308	430	6	grounds	ground	NOUN
ftr-308	430	7	taxpayers	taxpayer	NOUN
ftr-308	430	8	'	'	PART
ftr-308	430	9	attempts	attempt	NOUN
ftr-308	430	10	to	to	PART
ftr-308	430	11	discoverso	discoverso	VERB
ftr-308	430	12	or	or	CCONJ
ftr-308	430	13	introduces	introduce	NOUN
ftr-308	430	14	"	"	PUNCT
ftr-308	430	15	factual	factual	ADJ
ftr-308	430	16	materials	material	NOUN
ftr-308	430	17	in	in	ADP
ftr-308	430	18	addition	addition	NOUN
ftr-308	430	19	to	to	ADP
ftr-308	430	20	materials	material	NOUN
ftr-308	430	21	containing	contain	VERB
ftr-308	430	22	the	the	DET
ftr-308	430	23	service	service	NOUN
ftr-308	430	24	's	's	PART
ftr-308	430	25	thoughts	thought	NOUN
ftr-308	430	26	,	,	PUNCT
ftr-308	430	27	impressions	impression	NOUN
ftr-308	430	28	,	,	PUNCT
ftr-308	430	29	or	or	CCONJ
ftr-308	430	30	opinions	opinion	NOUN
ftr-308	430	31	.	.	PUNCT
ftr-308	431	1	other	other	ADJ
ftr-308	431	2	cases	case	NOUN
ftr-308	431	3	,	,	PUNCT
ftr-308	431	4	however	however	ADV
ftr-308	431	5	,	,	PUNCT
ftr-308	431	6	have	have	AUX
ftr-308	431	7	allowed	allow	VERB
ftr-308	431	8	taxpayers	taxpayer	NOUN
ftr-308	431	9	to	to	PART
ftr-308	431	10	discover52	discover52	VERB
ftr-308	431	11	or	or	CCONJ
ftr-308	431	12	introduce53	introduce53	NOUN
ftr-308	431	13	materials	material	NOUN
ftr-308	431	14	contained	contain	VERB
ftr-308	431	15	in	in	ADP
ftr-308	431	16	the	the	DET
ftr-308	431	17	service	service	NOUN
ftr-308	431	18	's	's	PART
ftr-308	431	19	administrative	administrative	ADJ
ftr-308	431	20	file	file	NOUN
ftr-308	431	21	.	.	PUNCT
ftr-308	432	1	49	49	NUM
ftr-308	432	2	.	.	PUNCT
ftr-308	433	1	see	see	VERB
ftr-308	433	2	infra	infra	NOUN
ftr-308	433	3	notes	note	VERB
ftr-308	433	4	50	50	NUM
ftr-308	433	5	-	-	SYM
ftr-308	433	6	51	51	NUM
ftr-308	433	7	.	.	PUNCT
ftr-308	434	1	50	50	NUM
ftr-308	434	2	.	.	PUNCT
ftr-308	435	1	see	see	VERB
ftr-308	435	2	,	,	PUNCT
ftr-308	435	3	e.g.	e.g.	ADV
ftr-308	435	4	,	,	PUNCT
ftr-308	435	5	isi	isi	PROPN
ftr-308	435	6	corp	corp	PROPN
ftr-308	435	7	.	.	PROPN
ftr-308	436	1	v.	v.	PROPN
ftr-308	436	2	united	united	PROPN
ftr-308	436	3	states	states	PROPN
ftr-308	436	4	,	,	PUNCT
ftr-308	436	5	503	503	NUM
ftr-308	436	6	f.2d	f.2d	ADP
ftr-308	436	7	558	558	NUM
ftr-308	436	8	(	(	PUNCT
ftr-308	436	9	9th	9th	ADJ
ftr-308	436	10	cir	cir	NOUN
ftr-308	436	11	.	.	PROPN
ftr-308	436	12	1974	1974	NUM
ftr-308	436	13	)	)	PUNCT
ftr-308	437	1	(	(	PUNCT
ftr-308	437	2	noting	note	VERB
ftr-308	437	3	that	that	SCONJ
ftr-308	437	4	district	district	NOUN
ftr-308	437	5	court	court	NOUN
ftr-308	437	6	may	may	AUX
ftr-308	437	7	have	have	AUX
ftr-308	437	8	erred	err	VERB
ftr-308	437	9	in	in	ADP
ftr-308	437	10	refusing	refuse	VERB
ftr-308	437	11	to	to	PART
ftr-308	437	12	require	require	VERB
ftr-308	437	13	service	service	NOUN
ftr-308	437	14	's	's	PART
ftr-308	437	15	agent	agent	NOUN
ftr-308	437	16	to	to	PART
ftr-308	437	17	answer	answer	VERB
ftr-308	437	18	purely	purely	ADV
ftr-308	437	19	factual	factual	ADJ
ftr-308	437	20	questions	question	NOUN
ftr-308	437	21	in	in	ADP
ftr-308	437	22	deposition	deposition	NOUN
ftr-308	437	23	)	)	PUNCT
ftr-308	437	24	;	;	PUNCT
ftr-308	437	25	united	united	PROPN
ftr-308	437	26	states	states	PROPN
ftr-308	437	27	v.	v.	PROPN
ftr-308	437	28	nordberg	nordberg	PROPN
ftr-308	437	29	,	,	PUNCT
ftr-308	437	30	96	96	NUM
ftr-308	437	31	-	-	SYM
ftr-308	437	32	1	1	NUM
ftr-308	437	33	u.s	u.s	PROPN
ftr-308	437	34	.	.	PROPN
ftr-308	437	35	tax	tax	PROPN
ftr-308	437	36	cas	cas	PROPN
ftr-308	437	37	.	.	PUNCT
ftr-308	438	1	(	(	PUNCT
ftr-308	438	2	cch	cch	PROPN
ftr-308	438	3	)	)	PUNCT
ftr-308	438	4	t	t	NOUN
ftr-308	438	5	50,295	50,295	NUM
ftr-308	438	6	,	,	PUNCT
ftr-308	438	7	77	77	NUM
ftr-308	438	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	438	9	(	(	PUNCT
ftr-308	438	10	ria	ria	PROPN
ftr-308	438	11	)	)	PUNCT
ftr-308	438	12	96	96	NUM
ftr-308	438	13	-	-	SYM
ftr-308	438	14	2158	2158	NUM
ftr-308	438	15	(	(	PUNCT
ftr-308	438	16	d.	d.	PROPN
ftr-308	438	17	mass	mass	PROPN
ftr-308	438	18	.	.	PUNCT
ftr-308	438	19	1996	1996	NUM
ftr-308	438	20	)	)	PUNCT
ftr-308	439	1	;	;	PUNCT
ftr-308	439	2	garity	garity	NOUN
ftr-308	439	3	v.	v.	PROPN
ftr-308	439	4	united	united	PROPN
ftr-308	439	5	states	states	PROPN
ftr-308	439	6	,	,	PUNCT
ftr-308	439	7	81	81	NUM
ftr-308	439	8	-	-	SYM
ftr-308	439	9	2	2	NUM
ftr-308	439	10	u.s	u.s	PROPN
ftr-308	439	11	.	.	PROPN
ftr-308	439	12	tax	tax	PROPN
ftr-308	439	13	cas	cas	PROPN
ftr-308	439	14	.	.	PUNCT
ftr-308	440	1	(	(	PUNCT
ftr-308	440	2	cch	cch	PROPN
ftr-308	440	3	)	)	PUNCT
ftr-308	440	4	9599	9599	NUM
ftr-308	440	5	at	at	ADP
ftr-308	440	6	88,005	88,005	NUM
ftr-308	440	7	;	;	PUNCT
ftr-308	440	8	46	46	NUM
ftr-308	440	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	440	10	(	(	PUNCT
ftr-308	440	11	p	p	NOUN
ftr-308	440	12	-	-	PUNCT
ftr-308	440	13	h	h	NOUN
ftr-308	440	14	)	)	PUNCT
ftr-308	440	15	805143	805143	NUM
ftr-308	440	16	,	,	PUNCT
ftr-308	440	17	5145	5145	NUM
ftr-308	440	18	(	(	PUNCT
ftr-308	440	19	e.d	e.d	PROPN
ftr-308	440	20	.	.	PROPN
ftr-308	440	21	mich	mich	PROPN
ftr-308	440	22	.	.	PROPN
ftr-308	440	23	1980	1980	NUM
ftr-308	440	24	)	)	PUNCT
ftr-308	440	25	(	(	PUNCT
ftr-308	440	26	refusing	refuse	VERB
ftr-308	440	27	to	to	PART
ftr-308	440	28	require	require	VERB
ftr-308	440	29	production	production	NOUN
ftr-308	440	30	of	of	ADP
ftr-308	440	31	"	"	PUNCT
ftr-308	440	32	documents	document	NOUN
ftr-308	440	33	relating	relate	VERB
ftr-308	440	34	to	to	ADP
ftr-308	440	35	the	the	DET
ftr-308	440	36	assessment	assessment	NOUN
ftr-308	440	37	or	or	CCONJ
ftr-308	440	38	collection	collection	NOUN
ftr-308	440	39	of	of	ADP
ftr-308	440	40	federal	federal	ADJ
ftr-308	440	41	withholding	withholding	NOUN
ftr-308	440	42	taxes	taxis	NOUN
ftr-308	440	43	;	;	PUNCT
ftr-308	440	44	"	"	PUNCT
ftr-308	440	45	although	although	SCONJ
ftr-308	440	46	taxpayer	taxpayer	NOUN
ftr-308	440	47	argued	argue	VERB
ftr-308	440	48	that	that	SCONJ
ftr-308	440	49	the	the	DET
ftr-308	440	50	reasoning	reasoning	NOUN
ftr-308	440	51	of	of	ADP
ftr-308	440	52	the	the	DET
ftr-308	440	53	service	service	NOUN
ftr-308	440	54	was	be	AUX
ftr-308	440	55	relevant	relevant	ADJ
ftr-308	440	56	to	to	ADP
ftr-308	440	57	whether	whether	SCONJ
ftr-308	440	58	the	the	DET
ftr-308	440	59	assessment	assessment	NOUN
ftr-308	440	60	was	be	AUX
ftr-308	440	61	an	an	DET
ftr-308	440	62	abuse	abuse	NOUN
ftr-308	440	63	of	of	ADP
ftr-308	440	64	discretion	discretion	NOUN
ftr-308	440	65	,	,	PUNCT
ftr-308	440	66	the	the	DET
ftr-308	440	67	court	court	NOUN
ftr-308	440	68	did	do	AUX
ftr-308	440	69	not	not	PART
ftr-308	440	70	address	address	VERB
ftr-308	440	71	the	the	DET
ftr-308	440	72	fact	fact	NOUN
ftr-308	440	73	that	that	SCONJ
ftr-308	440	74	the	the	DET
ftr-308	440	75	documents	document	NOUN
ftr-308	440	76	may	may	AUX
ftr-308	440	77	have	have	AUX
ftr-308	440	78	contained	contain	VERB
ftr-308	440	79	factual	factual	ADJ
ftr-308	440	80	data	datum	NOUN
ftr-308	440	81	relevant	relevant	ADJ
ftr-308	440	82	to	to	ADP
ftr-308	440	83	the	the	DET
ftr-308	440	84	amount	amount	NOUN
ftr-308	440	85	of	of	ADP
ftr-308	440	86	the	the	DET
ftr-308	440	87	assessment	assessment	NOUN
ftr-308	440	88	itself	itself	PRON
ftr-308	440	89	)	)	PUNCT
ftr-308	440	90	;	;	PUNCT
ftr-308	440	91	flamingo	flamingo	PROPN
ftr-308	440	92	fishing	fishing	PROPN
ftr-308	440	93	corp	corp	PROPN
ftr-308	440	94	.	.	PROPN
ftr-308	440	95	v.	v.	PROPN
ftr-308	440	96	united	united	PROPN
ftr-308	440	97	states	states	PROPN
ftr-308	440	98	,	,	PUNCT
ftr-308	440	99	22	22	NUM
ftr-308	440	100	cl	cl	NOUN
ftr-308	440	101	.	.	PUNCT
ftr-308	441	1	ct	ct	PROPN
ftr-308	441	2	.	.	PROPN
ftr-308	441	3	625	625	NUM
ftr-308	441	4	,	,	PUNCT
ftr-308	441	5	629	629	NUM
ftr-308	441	6	(	(	PUNCT
ftr-308	441	7	1991	1991	NUM
ftr-308	441	8	)	)	PUNCT
ftr-308	441	9	.	.	PUNCT
ftr-308	442	1	51	51	NUM
ftr-308	442	2	.	.	PUNCT
ftr-308	443	1	see	see	VERB
ftr-308	443	2	,	,	PUNCT
ftr-308	443	3	e.g.	e.g.	ADV
ftr-308	443	4	,	,	PUNCT
ftr-308	443	5	katz	katz	PROPN
ftr-308	443	6	v.	v.	PROPN
ftr-308	443	7	united	united	PROPN
ftr-308	443	8	states	states	PROPN
ftr-308	443	9	,	,	PUNCT
ftr-308	443	10	no	no	INTJ
ftr-308	443	11	.	.	NOUN
ftr-308	443	12	91	91	NUM
ftr-308	443	13	-	-	SYM
ftr-308	443	14	5623	5623	NUM
ftr-308	443	15	,	,	PUNCT
ftr-308	443	16	1992	1992	NUM
ftr-308	443	17	u.s	u.s	PROPN
ftr-308	443	18	.	.	PROPN
ftr-308	443	19	dist	dist	PROPN
ftr-308	443	20	.	.	PUNCT
ftr-308	444	1	lexis	lexis	NOUN
ftr-308	444	2	7394	7394	NUM
ftr-308	444	3	,	,	PUNCT
ftr-308	444	4	at	at	ADP
ftr-308	444	5	*	*	PROPN
ftr-308	444	6	2	2	NUM
ftr-308	444	7	-	-	SYM
ftr-308	444	8	3	3	NUM
ftr-308	444	9	(	(	PUNCT
ftr-308	444	10	e.d	e.d	PROPN
ftr-308	444	11	.	.	PROPN
ftr-308	444	12	pa	pa	PROPN
ftr-308	444	13	.	.	PROPN
ftr-308	445	1	may	may	AUX
ftr-308	445	2	6	6	NUM
ftr-308	445	3	,	,	PUNCT
ftr-308	445	4	1992	1992	NUM
ftr-308	445	5	)	)	PUNCT
ftr-308	445	6	.	.	PUNCT
ftr-308	446	1	52	52	NUM
ftr-308	446	2	.	.	PUNCT
ftr-308	447	1	see	see	VERB
ftr-308	447	2	,	,	PUNCT
ftr-308	447	3	e.g.	e.g.	ADV
ftr-308	447	4	,	,	PUNCT
ftr-308	447	5	big	big	PROPN
ftr-308	447	6	ernie	ernie	PROPN
ftr-308	447	7	's	's	PART
ftr-308	447	8	inc	inc	PROPN
ftr-308	447	9	.	.	PROPN
ftr-308	448	1	v.	v.	PROPN
ftr-308	448	2	united	united	PROPN
ftr-308	448	3	states	states	PROPN
ftr-308	448	4	,	,	PUNCT
ftr-308	448	5	104	104	NUM
ftr-308	448	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	448	7	(	(	PUNCT
ftr-308	448	8	ria	ria	PROPN
ftr-308	448	9	)	)	PUNCT
ftr-308	448	10	20096218	20096218	NUM
ftr-308	448	11	(	(	PUNCT
ftr-308	448	12	e.d	e.d	PROPN
ftr-308	448	13	.	.	PROPN
ftr-308	448	14	va	va	PROPN
ftr-308	448	15	.	.	PROPN
ftr-308	448	16	2009	2009	NUM
ftr-308	448	17	)	)	PUNCT
ftr-308	448	18	;	;	PUNCT
ftr-308	448	19	beresford	beresford	PROPN
ftr-308	448	20	v.	v.	PROPN
ftr-308	448	21	united	united	PROPN
ftr-308	448	22	states	states	PROPN
ftr-308	448	23	,	,	PUNCT
ftr-308	448	24	123	123	NUM
ftr-308	448	25	f.r.d	f.r.d	NOUN
ftr-308	448	26	.	.	PROPN
ftr-308	448	27	232	232	NUM
ftr-308	448	28	,	,	PUNCT
ftr-308	448	29	235	235	NUM
ftr-308	448	30	(	(	PUNCT
ftr-308	448	31	e.d	e.d	PROPN
ftr-308	448	32	.	.	PROPN
ftr-308	448	33	mich	mich	PROPN
ftr-308	448	34	.	.	PROPN
ftr-308	448	35	1988	1988	NUM
ftr-308	448	36	)	)	PUNCT
ftr-308	448	37	(	(	PUNCT
ftr-308	448	38	"	"	PUNCT
ftr-308	448	39	[	[	PUNCT
ftr-308	448	40	i]nformation	i]nformation	NOUN
ftr-308	448	41	relied	rely	VERB
ftr-308	448	42	upon	upon	SCONJ
ftr-308	448	43	by	by	ADP
ftr-308	448	44	the	the	DET
ftr-308	448	45	government	government	NOUN
ftr-308	448	46	in	in	ADP
ftr-308	448	47	making	make	VERB
ftr-308	448	48	its	its	PRON
ftr-308	448	49	valuation	valuation	NOUN
ftr-308	448	50	is	be	AUX
ftr-308	448	51	directly	directly	ADV
ftr-308	448	52	relevant	relevant	ADJ
ftr-308	448	53	to	to	ADP
ftr-308	448	54	plaintiffs	plaintiff	NOUN
ftr-308	448	55	ability	ability	NOUN
ftr-308	448	56	to	to	PART
ftr-308	448	57	challenge	challenge	VERB
ftr-308	448	58	that	that	DET
ftr-308	448	59	valuation	valuation	NOUN
ftr-308	448	60	in	in	ADP
ftr-308	448	61	this	this	DET
ftr-308	448	62	proceeding	proceeding	NOUN
ftr-308	448	63	.	.	PUNCT
ftr-308	449	1	"	"	PUNCT
ftr-308	449	2	)	)	PUNCT
ftr-308	449	3	;	;	PUNCT
ftr-308	449	4	simons	simon	NOUN
ftr-308	449	5	-	-	PUNCT
ftr-308	449	6	eastern	eastern	PROPN
ftr-308	449	7	co.	co.	PROPN
ftr-308	449	8	v.	v.	PROPN
ftr-308	449	9	united	united	PROPN
ftr-308	449	10	states	states	PROPN
ftr-308	449	11	,	,	PUNCT
ftr-308	449	12	55	55	NUM
ftr-308	449	13	f.r.d	f.r.d	NOUN
ftr-308	449	14	.	.	PROPN
ftr-308	449	15	88	88	NUM
ftr-308	449	16	(	(	PUNCT
ftr-308	449	17	n.d	n.d	PROPN
ftr-308	449	18	.	.	PROPN
ftr-308	449	19	ga	ga	PROPN
ftr-308	449	20	.	.	PROPN
ftr-308	449	21	1972	1972	NUM
ftr-308	449	22	)	)	PUNCT
ftr-308	449	23	;	;	PUNCT
ftr-308	449	24	timken	timken	PROPN
ftr-308	449	25	roller	roller	PROPN
ftr-308	449	26	bearing	bearing	PROPN
ftr-308	449	27	co.	co.	PROPN
ftr-308	449	28	v.	v.	PROPN
ftr-308	449	29	united	united	PROPN
ftr-308	449	30	states	states	PROPN
ftr-308	449	31	,	,	PUNCT
ftr-308	449	32	38	38	NUM
ftr-308	449	33	f.r.d	f.r.d	NOUN
ftr-308	449	34	.	.	PROPN
ftr-308	449	35	57	57	NUM
ftr-308	449	36	,	,	PUNCT
ftr-308	449	37	62	62	NUM
ftr-308	449	38	(	(	PUNCT
ftr-308	449	39	n.d	n.d	PROPN
ftr-308	449	40	.	.	PROPN
ftr-308	449	41	ohio	ohio	PROPN
ftr-308	449	42	1964	1964	NUM
ftr-308	449	43	)	)	PUNCT
ftr-308	449	44	(	(	PUNCT
ftr-308	449	45	holding	hold	VERB
ftr-308	449	46	that	that	SCONJ
ftr-308	449	47	the	the	DET
ftr-308	449	48	discovery	discovery	PROPN
ftr-308	449	49	rules	rule	NOUN
ftr-308	449	50	permit	permit	VERB
ftr-308	449	51	"	"	PUNCT
ftr-308	449	52	discovery	discovery	NOUN
ftr-308	449	53	of	of	ADP
ftr-308	449	54	a	a	DET
ftr-308	449	55	defensive	defensive	ADJ
ftr-308	449	56	claim	claim	NOUN
ftr-308	449	57	as	as	ADP
ftr-308	449	58	well	well	ADV
ftr-308	449	59	;	;	PUNCT
ftr-308	449	60	the	the	DET
ftr-308	449	61	requested	request	VERB
ftr-308	449	62	items	item	NOUN
ftr-308	449	63	may	may	AUX
ftr-308	449	64	relate	relate	VERB
ftr-308	449	65	to	to	ADP
ftr-308	449	66	the	the	DET
ftr-308	449	67	defense	defense	NOUN
ftr-308	449	68	which	which	PRON
ftr-308	449	69	the	the	DET
ftr-308	449	70	government	government	NOUN
ftr-308	449	71	may	may	AUX
ftr-308	449	72	offer	offer	VERB
ftr-308	449	73	"	"	PUNCT
ftr-308	449	74	)	)	PUNCT
ftr-308	449	75	;	;	PUNCT
ftr-308	449	76	memorandum	memorandum	NOUN
ftr-308	449	77	for	for	ADP
ftr-308	449	78	counsel	counsel	NOUN
ftr-308	449	79	,	,	PUNCT
ftr-308	449	80	black	black	ADJ
ftr-308	449	81	and	and	CCONJ
ftr-308	449	82	decker	decker	PROPN
ftr-308	449	83	corp	corp	PROPN
ftr-308	449	84	.	.	PROPN
ftr-308	449	85	v.	v.	PROPN
ftr-308	449	86	united	united	PROPN
ftr-308	449	87	states	states	PROPN
ftr-308	449	88	,	,	PUNCT
ftr-308	449	89	219	219	NUM
ftr-308	449	90	f.r.d	f.r.d	NOUN
ftr-308	449	91	.	.	PROPN
ftr-308	449	92	87	87	NUM
ftr-308	449	93	(	(	PUNCT
ftr-308	449	94	d.	d.	PROPN
ftr-308	449	95	md	md	PROPN
ftr-308	449	96	.	.	PROPN
ftr-308	449	97	2004	2004	NUM
ftr-308	449	98	)	)	PUNCT
ftr-308	449	99	(	(	PUNCT
ftr-308	449	100	no	no	INTJ
ftr-308	449	101	.	.	PUNCT
ftr-308	449	102	wdq-02	wdq-02	PROPN
ftr-308	449	103	-	-	PROPN
ftr-308	449	104	2070	2070	NUM
ftr-308	449	105	)	)	PUNCT
ftr-308	449	106	(	(	PUNCT
ftr-308	449	107	enabling	enable	VERB
ftr-308	449	108	depositions	deposition	NOUN
ftr-308	449	109	of	of	ADP
ftr-308	449	110	two	two	NUM
ftr-308	449	111	service	service	NOUN
ftr-308	449	112	officials	official	NOUN
ftr-308	449	113	because	because	SCONJ
ftr-308	449	114	the	the	DET
ftr-308	449	115	service	service	NOUN
ftr-308	449	116	took	take	VERB
ftr-308	449	117	a	a	DET
ftr-308	449	118	position	position	NOUN
ftr-308	449	119	allegedly	allegedly	ADV
ftr-308	449	120	inconsistent	inconsistent	ADJ
ftr-308	449	121	with	with	ADP
ftr-308	449	122	public	public	ADJ
ftr-308	449	123	pronouncements	pronouncement	NOUN
ftr-308	449	124	it	it	PRON
ftr-308	449	125	made	make	VERB
ftr-308	449	126	)	)	PUNCT
ftr-308	449	127	;	;	PUNCT
ftr-308	449	128	jade	jade	NOUN
ftr-308	449	129	trading	trading	PROPN
ftr-308	449	130	,	,	PUNCT
ftr-308	449	131	llc	llc	PROPN
ftr-308	449	132	v.	v.	PROPN
ftr-308	449	133	united	united	PROPN
ftr-308	449	134	states	states	PROPN
ftr-308	449	135	,	,	PUNCT
ftr-308	449	136	65	65	NUM
ftr-308	449	137	fed	feed	VERB
ftr-308	449	138	.	.	PUNCT
ftr-308	450	1	cl	cl	NOUN
ftr-308	450	2	.	.	PUNCT
ftr-308	451	1	487	487	NUM
ftr-308	451	2	(	(	PUNCT
ftr-308	451	3	fed	feed	VERB
ftr-308	451	4	.	.	PUNCT
ftr-308	451	5	cl	cl	NOUN
ftr-308	451	6	.	.	PUNCT
ftr-308	451	7	2005	2005	NUM
ftr-308	451	8	)	)	PUNCT
ftr-308	451	9	.	.	PUNCT
ftr-308	452	1	53	53	NUM
ftr-308	452	2	.	.	X
ftr-308	453	1	see	see	VERB
ftr-308	453	2	,	,	PUNCT
ftr-308	453	3	e.g.	e.g.	ADV
ftr-308	453	4	,	,	PUNCT
ftr-308	453	5	hudspeth	hudspeth	PROPN
ftr-308	453	6	v.	v.	PROPN
ftr-308	453	7	commissioner	commissioner	PROPN
ftr-308	453	8	,	,	PUNCT
ftr-308	453	9	914	914	NUM
ftr-308	453	10	f.2d	f.2d	NOUN
ftr-308	453	11	1207	1207	NUM
ftr-308	453	12	,	,	PUNCT
ftr-308	453	13	1214	1214	NUM
ftr-308	453	14	(	(	PUNCT
ftr-308	453	15	9th	9th	ADJ
ftr-308	453	16	cir	cir	NOUN
ftr-308	453	17	.	.	PROPN
ftr-308	453	18	1990	1990	NUM
ftr-308	453	19	)	)	PUNCT
ftr-308	454	1	(	(	PUNCT
ftr-308	454	2	holding	hold	VERB
ftr-308	454	3	that	that	DET
ftr-308	454	4	tax	tax	NOUN
ftr-308	454	5	court	court	NOUN
ftr-308	454	6	's	's	PART
ftr-308	454	7	determination	determination	NOUN
ftr-308	454	8	that	that	SCONJ
ftr-308	454	9	service	service	NOUN
ftr-308	454	10	's	's	PART
ftr-308	454	11	agent	agent	NOUN
ftr-308	454	12	's	's	PART
ftr-308	454	13	data	datum	NOUN
ftr-308	454	14	was	be	AUX
ftr-308	454	15	irrelevant	irrelevant	ADJ
ftr-308	454	16	was	be	AUX
ftr-308	454	17	erroneous	erroneous	ADJ
ftr-308	454	18	;	;	PUNCT
ftr-308	454	19	evidence	evidence	NOUN
ftr-308	454	20	was	be	AUX
ftr-308	454	21	relevant	relevant	ADJ
ftr-308	454	22	and	and	CCONJ
ftr-308	454	23	admissible	admissible	ADJ
ftr-308	454	24	to	to	PART
ftr-308	454	25	show	show	VERB
ftr-308	454	26	bias	bias	NOUN
ftr-308	454	27	)	)	PUNCT
ftr-308	454	28	;	;	PUNCT
ftr-308	454	29	d'angelo	d'angelo	PROPN
ftr-308	454	30	v.	v.	ADP
ftr-308	454	31	united	united	PROPN
ftr-308	454	32	states	states	PROPN
ftr-308	454	33	,	,	PUNCT
ftr-308	454	34	2009	2009	NUM
ftr-308	454	35	-	-	SYM
ftr-308	454	36	1	1	NUM
ftr-308	454	37	u.s	u.s	PROPN
ftr-308	454	38	.	.	PROPN
ftr-308	454	39	tax	tax	NOUN
ftr-308	454	40	.	.	PUNCT
ftr-308	455	1	cas	cas	PROPN
ftr-308	455	2	.	.	PUNCT
ftr-308	456	1	(	(	PUNCT
ftr-308	456	2	cch	cch	PROPN
ftr-308	456	3	)	)	PUNCT
ftr-308	456	4	50,273	50,273	NUM
ftr-308	456	5	,	,	PUNCT
ftr-308	456	6	103	103	NUM
ftr-308	456	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	456	8	132	132	NUM
ftr-308	456	9	[	[	X
ftr-308	456	10	vol	vol	NOUN
ftr-308	456	11	.	.	PUNCT
ftr-308	457	1	14:4	14:4	NUM
ftr-308	457	2	the	the	DET
ftr-308	457	3	de	de	X
ftr-308	457	4	novo	novo	NOUN
ftr-308	457	5	doctrine	doctrine	NOUN
ftr-308	457	6	still	still	ADV
ftr-308	457	7	other	other	ADJ
ftr-308	457	8	cases	case	NOUN
ftr-308	457	9	discuss	discuss	VERB
ftr-308	457	10	the	the	DET
ftr-308	457	11	de	de	X
ftr-308	457	12	novo	novo	NOUN
ftr-308	457	13	doctrine	doctrine	NOUN
ftr-308	457	14	in	in	ADP
ftr-308	457	15	a	a	DET
ftr-308	457	16	manner	manner	NOUN
ftr-308	457	17	that	that	PRON
ftr-308	457	18	closely	closely	ADV
ftr-308	457	19	adheres	adhere	VERB
ftr-308	457	20	to	to	ADP
ftr-308	457	21	the	the	DET
ftr-308	457	22	doctrine	doctrine	NOUN
ftr-308	457	23	's	's	PART
ftr-308	457	24	origins	origin	NOUN
ftr-308	457	25	;	;	PUNCT
ftr-308	457	26	these	these	DET
ftr-308	457	27	cases	case	NOUN
ftr-308	457	28	are	be	AUX
ftr-308	457	29	difficult	difficult	ADJ
ftr-308	457	30	to	to	PART
ftr-308	457	31	reconcile	reconcile	VERB
ftr-308	457	32	with	with	ADP
ftr-308	457	33	other	other	ADJ
ftr-308	457	34	modem	modem	NOUN
ftr-308	457	35	views	view	NOUN
ftr-308	457	36	of	of	ADP
ftr-308	457	37	the	the	DET
ftr-308	457	38	doctrine	doctrine	NOUN
ftr-308	457	39	as	as	ADP
ftr-308	457	40	a	a	DET
ftr-308	457	41	relevancy	relevancy	NOUN
ftr-308	457	42	standard.54	standard.54	PROPN
ftr-308	457	43	c.	c.	PROPN
ftr-308	457	44	cook	cook	PROPN
ftr-308	457	45	v.	v.	PROPN
ftr-308	457	46	united	united	PROPN
ftr-308	457	47	states	states	PROPN
ftr-308	457	48	for	for	ADP
ftr-308	457	49	instance	instance	NOUN
ftr-308	457	50	,	,	PUNCT
ftr-308	457	51	in	in	ADP
ftr-308	457	52	cook	cook	PROPN
ftr-308	457	53	v.	v.	PROPN
ftr-308	457	54	united	united	PROPN
ftr-308	457	55	states	states	PROPN
ftr-308	457	56	,	,	PUNCT
ftr-308	457	57	the	the	DET
ftr-308	457	58	service	service	NOUN
ftr-308	457	59	lost	lose	VERB
ftr-308	457	60	all	all	PRON
ftr-308	457	61	but	but	CCONJ
ftr-308	457	62	select	select	ADJ
ftr-308	457	63	portions	portion	NOUN
ftr-308	457	64	of	of	ADP
ftr-308	457	65	the	the	DET
ftr-308	457	66	taxpayer	taxpayer	NOUN
ftr-308	457	67	's	's	PART
ftr-308	457	68	administrative	administrative	ADJ
ftr-308	457	69	file.55	file.55	NOUN
ftr-308	457	70	regarding	regard	VERB
ftr-308	457	71	the	the	DET
ftr-308	457	72	standard	standard	NOUN
ftr-308	457	73	of	of	ADP
ftr-308	457	74	review	review	NOUN
ftr-308	457	75	it	it	PRON
ftr-308	457	76	should	should	AUX
ftr-308	457	77	apply	apply	VERB
ftr-308	457	78	to	to	ADP
ftr-308	457	79	the	the	DET
ftr-308	457	80	service	service	NOUN
ftr-308	457	81	's	's	PART
ftr-308	457	82	assessment	assessment	NOUN
ftr-308	457	83	,	,	PUNCT
ftr-308	457	84	the	the	DET
ftr-308	457	85	court	court	NOUN
ftr-308	457	86	stated	state	VERB
ftr-308	457	87	that	that	SCONJ
ftr-308	457	88	"	"	PUNCT
ftr-308	457	89	[	[	X
ftr-308	457	90	i]n	i]n	ADJ
ftr-308	457	91	tax	tax	NOUN
ftr-308	457	92	refund	refund	NOUN
ftr-308	457	93	suits	suit	NOUN
ftr-308	457	94	,	,	PUNCT
ftr-308	457	95	factual	factual	ADJ
ftr-308	457	96	issues	issue	NOUN
ftr-308	457	97	are	be	AUX
ftr-308	457	98	tried	try	VERB
ftr-308	457	99	de	de	ADJ
ftr-308	457	100	novo	novo	NOUN
ftr-308	457	101	in	in	ADP
ftr-308	457	102	this	this	DET
ftr-308	457	103	court	court	NOUN
ftr-308	457	104	,	,	PUNCT
ftr-308	457	105	with	with	ADP
ftr-308	457	106	no	no	DET
ftr-308	457	107	weight	weight	NOUN
ftr-308	457	108	given	give	VERB
ftr-308	457	109	to	to	ADP
ftr-308	457	110	subsidiary	subsidiary	ADJ
ftr-308	457	111	factual	factual	ADJ
ftr-308	457	112	findings	finding	NOUN
ftr-308	457	113	made	make	VERB
ftr-308	457	114	by	by	ADP
ftr-308	457	115	the	the	DET
ftr-308	457	116	service	service	NOUN
ftr-308	457	117	in	in	ADP
ftr-308	457	118	its	its	PRON
ftr-308	457	119	internal	internal	ADJ
ftr-308	457	120	administrative	administrative	ADJ
ftr-308	457	121	proceedings	proceeding	NOUN
ftr-308	457	122	.	.	PUNCT
ftr-308	458	1	"5	"5	NOUN
ftr-308	458	2	6	6	NUM
ftr-308	458	3	it	it	PRON
ftr-308	458	4	is	be	AUX
ftr-308	458	5	worth	worth	ADJ
ftr-308	458	6	noting	note	VERB
ftr-308	458	7	that	that	SCONJ
ftr-308	458	8	cook	cook	PROPN
ftr-308	458	9	's	's	PART
ftr-308	458	10	precise	precise	ADJ
ftr-308	458	11	language	language	NOUN
ftr-308	458	12	that	that	SCONJ
ftr-308	458	13	factual	factual	ADJ
ftr-308	458	14	findings	finding	NOUN
ftr-308	458	15	made	make	VERB
ftr-308	458	16	by	by	ADP
ftr-308	458	17	the	the	DET
ftr-308	458	18	service	service	NOUN
ftr-308	458	19	are	be	AUX
ftr-308	458	20	given	give	VERB
ftr-308	458	21	no	no	DET
ftr-308	458	22	weight	weight	NOUN
ftr-308	458	23	by	by	ADP
ftr-308	458	24	trial	trial	NOUN
ftr-308	458	25	courts	court	NOUN
ftr-308	458	26	is	be	AUX
ftr-308	458	27	separate	separate	ADJ
ftr-308	458	28	from	from	ADP
ftr-308	458	29	a	a	DET
ftr-308	458	30	comment	comment	NOUN
ftr-308	458	31	on	on	ADP
ftr-308	458	32	the	the	DET
ftr-308	458	33	discoverability	discoverability	NOUN
ftr-308	458	34	or	or	CCONJ
ftr-308	458	35	admissibility	admissibility	NOUN
ftr-308	458	36	of	of	ADP
ftr-308	458	37	such	such	ADJ
ftr-308	458	38	factual	factual	ADJ
ftr-308	458	39	findings	finding	NOUN
ftr-308	458	40	.	.	PUNCT
ftr-308	458	41	"	"	PUNCT
ftr-308	459	1	a	a	DET
ftr-308	459	2	fundamental	fundamental	ADJ
ftr-308	459	3	precept	precept	NOUN
ftr-308	459	4	of	of	ADP
ftr-308	459	5	evidentiary	evidentiary	ADJ
ftr-308	459	6	rules	rule	NOUN
ftr-308	459	7	is	be	AUX
ftr-308	459	8	that	that	SCONJ
ftr-308	459	9	the	the	DET
ftr-308	459	10	weight	weight	NOUN
ftr-308	459	11	of	of	ADP
ftr-308	459	12	evidence	evidence	NOUN
ftr-308	459	13	is	be	AUX
ftr-308	459	14	distinct	distinct	ADJ
ftr-308	459	15	from	from	ADP
ftr-308	459	16	the	the	DET
ftr-308	459	17	admissibility	admissibility	NOUN
ftr-308	459	18	of	of	ADP
ftr-308	459	19	that	that	DET
ftr-308	459	20	evidence.58	evidence.58	PROPN
ftr-308	459	21	thus	thus	ADV
ftr-308	459	22	,	,	PUNCT
ftr-308	459	23	cook	cook	VERB
ftr-308	459	24	's	's	PART
ftr-308	459	25	recitation	recitation	NOUN
ftr-308	459	26	of	of	ADP
ftr-308	459	27	the	the	DET
ftr-308	459	28	de	de	PROPN
ftr-308	459	29	novo	novo	PROPN
ftr-308	459	30	doctrine	doctrine	NOUN
ftr-308	459	31	says	say	VERB
ftr-308	459	32	nothing	nothing	PRON
ftr-308	459	33	about	about	ADP
ftr-308	459	34	whether	whether	SCONJ
ftr-308	459	35	the	the	DET
ftr-308	459	36	court	court	NOUN
ftr-308	459	37	would	would	AUX
ftr-308	459	38	admit	admit	VERB
ftr-308	459	39	into	into	ADP
ftr-308	459	40	the	the	DET
ftr-308	459	41	trial	trial	NOUN
ftr-308	459	42	record	record	NOUN
ftr-308	459	43	the	the	DET
ftr-308	459	44	service	service	NOUN
ftr-308	459	45	's	's	PART
ftr-308	459	46	administrative	administrative	ADJ
ftr-308	459	47	factual	factual	ADJ
ftr-308	459	48	findings	finding	NOUN
ftr-308	459	49	.	.	PUNCT
ftr-308	460	1	in	in	ADP
ftr-308	460	2	fact	fact	NOUN
ftr-308	460	3	,	,	PUNCT
ftr-308	460	4	cook	cook	NOUN
ftr-308	460	5	suggests	suggest	VERB
ftr-308	460	6	that	that	SCONJ
ftr-308	460	7	the	the	DET
ftr-308	460	8	service	service	NOUN
ftr-308	460	9	's	's	PART
ftr-308	460	10	administrative	administrative	ADJ
ftr-308	460	11	files	file	NOUN
ftr-308	460	12	are	be	AUX
ftr-308	460	13	generally	generally	ADV
ftr-308	460	14	subject	subject	ADJ
ftr-308	460	15	to	to	ADP
ftr-308	460	16	discovery	discovery	NOUN
ftr-308	460	17	on	on	ADP
ftr-308	460	18	relevancy	relevancy	NOUN
ftr-308	460	19	grounds	ground	NOUN
ftr-308	460	20	.	.	PUNCT
ftr-308	461	1	the	the	DET
ftr-308	461	2	court	court	NOUN
ftr-308	461	3	admonished	admonish	VERB
ftr-308	461	4	(	(	PUNCT
ftr-308	461	5	ria	ria	PROPN
ftr-308	461	6	)	)	PUNCT
ftr-308	461	7	2009	2009	NUM
ftr-308	461	8	-	-	SYM
ftr-308	461	9	1296	1296	NUM
ftr-308	461	10	(	(	PUNCT
ftr-308	461	11	s.d	s.d	PROPN
ftr-308	461	12	.	.	PROPN
ftr-308	461	13	fla	fla	PROPN
ftr-308	461	14	.	.	PUNCT
ftr-308	462	1	2009	2009	NUM
ftr-308	462	2	)	)	PUNCT
ftr-308	462	3	(	(	PUNCT
ftr-308	462	4	denying	deny	VERB
ftr-308	462	5	motion	motion	NOUN
ftr-308	462	6	in	in	ADP
ftr-308	462	7	limine	limine	NOUN
ftr-308	462	8	to	to	PART
ftr-308	462	9	preclude	preclude	VERB
ftr-308	462	10	calling	call	VERB
ftr-308	462	11	service	service	NOUN
ftr-308	462	12	witnesses	witness	NOUN
ftr-308	462	13	at	at	ADP
ftr-308	462	14	trial	trial	NOUN
ftr-308	462	15	to	to	PART
ftr-308	462	16	question	question	VERB
ftr-308	462	17	their	their	PRON
ftr-308	462	18	administrative	administrative	ADJ
ftr-308	462	19	determination	determination	NOUN
ftr-308	462	20	)	)	PUNCT
ftr-308	462	21	;	;	PUNCT
ftr-308	462	22	haag	haag	PROPN
ftr-308	462	23	v.	v.	PROPN
ftr-308	462	24	commissioner	commissioner	PROPN
ftr-308	462	25	,	,	PUNCT
ftr-308	462	26	88	88	NUM
ftr-308	462	27	t.c	t.c	PROPN
ftr-308	462	28	.	.	PROPN
ftr-308	462	29	604	604	NUM
ftr-308	462	30	,	,	PUNCT
ftr-308	462	31	622	622	NUM
ftr-308	462	32	n.14	n.14	NOUN
ftr-308	462	33	(	(	PUNCT
ftr-308	462	34	1987	1987	NUM
ftr-308	462	35	)	)	PUNCT
ftr-308	462	36	(	(	PUNCT
ftr-308	462	37	admitting	admit	VERB
ftr-308	462	38	into	into	ADP
ftr-308	462	39	evidence	evidence	NOUN
ftr-308	462	40	over	over	ADP
ftr-308	462	41	the	the	DET
ftr-308	462	42	service	service	NOUN
ftr-308	462	43	's	's	PART
ftr-308	462	44	objection	objection	NOUN
ftr-308	462	45	a	a	DET
ftr-308	462	46	thirty	thirty	NUM
ftr-308	462	47	day	day	NOUN
ftr-308	462	48	letter	letter	NOUN
ftr-308	462	49	and	and	CCONJ
ftr-308	462	50	revenue	revenue	NOUN
ftr-308	462	51	agent	agent	NOUN
ftr-308	462	52	's	's	PART
ftr-308	462	53	report	report	NOUN
ftr-308	462	54	to	to	PART
ftr-308	462	55	identify	identify	VERB
ftr-308	462	56	the	the	DET
ftr-308	462	57	basis	basis	NOUN
ftr-308	462	58	for	for	ADP
ftr-308	462	59	the	the	DET
ftr-308	462	60	service	service	NOUN
ftr-308	462	61	's	's	PART
ftr-308	462	62	deficiency	deficiency	NOUN
ftr-308	462	63	determination	determination	NOUN
ftr-308	462	64	)	)	PUNCT
ftr-308	462	65	,	,	PUNCT
ftr-308	462	66	aff'd	aff'd	NOUN
ftr-308	462	67	,	,	PUNCT
ftr-308	462	68	855	855	NUM
ftr-308	462	69	f.2d	f.2d	X
ftr-308	462	70	855	855	NUM
ftr-308	462	71	(	(	PUNCT
ftr-308	462	72	8th	8th	ADJ
ftr-308	462	73	cir	cir	NOUN
ftr-308	462	74	.	.	PUNCT
ftr-308	462	75	1988	1988	NUM
ftr-308	462	76	)	)	PUNCT
ftr-308	462	77	;	;	PUNCT
ftr-308	462	78	order	order	NOUN
ftr-308	462	79	:	:	PUNCT
ftr-308	462	80	the	the	DET
ftr-308	462	81	court	court	NOUN
ftr-308	462	82	directs	direct	VERB
ftr-308	462	83	the	the	DET
ftr-308	462	84	parties	party	NOUN
ftr-308	462	85	to	to	PART
ftr-308	462	86	confer	confer	VERB
ftr-308	462	87	and	and	CCONJ
ftr-308	462	88	attempt	attempt	VERB
ftr-308	462	89	to	to	PART
ftr-308	462	90	reach	reach	VERB
ftr-308	462	91	agreement	agreement	NOUN
ftr-308	462	92	regarding	regard	VERB
ftr-308	462	93	the	the	DET
ftr-308	462	94	form	form	NOUN
ftr-308	462	95	of	of	ADP
ftr-308	462	96	a	a	DET
ftr-308	462	97	judgment	judgment	NOUN
ftr-308	462	98	consistent	consistent	ADJ
ftr-308	462	99	with	with	ADP
ftr-308	462	100	the	the	DET
ftr-308	462	101	determinations	determination	NOUN
ftr-308	462	102	in	in	ADP
ftr-308	462	103	this	this	DET
ftr-308	462	104	order	order	NOUN
ftr-308	462	105	and	and	CCONJ
ftr-308	462	106	trinity	trinity	NOUN
ftr-308	462	107	1	1	NUM
ftr-308	462	108	,	,	PUNCT
ftr-308	462	109	trinity	trinity	NOUN
ftr-308	462	110	indus	indus	PROPN
ftr-308	462	111	.	.	PROPN
ftr-308	462	112	,	,	PUNCT
ftr-308	462	113	inc	inc	PROPN
ftr-308	462	114	.	.	PROPN
ftr-308	462	115	v.	v.	PROPN
ftr-308	462	116	united	united	PROPN
ftr-308	462	117	states	states	PROPN
ftr-308	462	118	,	,	PUNCT
ftr-308	462	119	no	no	INTJ
ftr-308	462	120	.	.	PUNCT
ftr-308	463	1	3:06	3:06	NUM
ftr-308	463	2	-	-	PUNCT
ftr-308	463	3	cv-00726	cv-00726	PROPN
ftr-308	463	4	,	,	PUNCT
ftr-308	463	5	at	at	ADP
ftr-308	463	6	6	6	NUM
ftr-308	463	7	n.2	n.2	NOUN
ftr-308	463	8	(	(	PUNCT
ftr-308	463	9	n.d	n.d	PROPN
ftr-308	463	10	.	.	PROPN
ftr-308	463	11	tex	tex	PROPN
ftr-308	463	12	.	.	PROPN
ftr-308	463	13	may	may	AUX
ftr-308	463	14	11	11	NUM
ftr-308	463	15	,	,	PUNCT
ftr-308	463	16	2012	2012	NUM
ftr-308	463	17	)	)	PUNCT
ftr-308	463	18	(	(	PUNCT
ftr-308	463	19	"	"	PUNCT
ftr-308	463	20	it	it	PRON
ftr-308	463	21	appears	appear	VERB
ftr-308	463	22	to	to	ADP
ftr-308	463	23	the	the	DET
ftr-308	463	24	court	court	NOUN
ftr-308	463	25	that	that	PRON
ftr-308	463	26	the	the	DET
ftr-308	463	27	rar	rar	NOUN
ftr-308	463	28	is	be	AUX
ftr-308	463	29	admissible	admissible	ADJ
ftr-308	463	30	evidence	evidence	NOUN
ftr-308	463	31	under	under	ADP
ftr-308	463	32	the	the	DET
ftr-308	463	33	party	party	NOUN
ftr-308	463	34	opponent	opponent	NOUN
ftr-308	463	35	exception	exception	NOUN
ftr-308	463	36	to	to	ADP
ftr-308	463	37	the	the	DET
ftr-308	463	38	hearsay	hearsay	ADJ
ftr-308	463	39	rule	rule	NOUN
ftr-308	463	40	.	.	PUNCT
ftr-308	464	1	thus	thus	ADV
ftr-308	464	2	,	,	PUNCT
ftr-308	464	3	while	while	SCONJ
ftr-308	464	4	certainly	certainly	ADV
ftr-308	464	5	not	not	PART
ftr-308	464	6	binding	bind	VERB
ftr-308	464	7	on	on	ADP
ftr-308	464	8	the	the	DET
ftr-308	464	9	government	government	NOUN
ftr-308	464	10	,	,	PUNCT
ftr-308	464	11	the	the	DET
ftr-308	464	12	rar	rar	NOUN
ftr-308	464	13	statement	statement	NOUN
ftr-308	464	14	is	be	AUX
ftr-308	464	15	competent	competent	ADJ
ftr-308	464	16	evidence	evidence	NOUN
ftr-308	464	17	and	and	CCONJ
ftr-308	464	18	the	the	DET
ftr-308	464	19	court	court	NOUN
ftr-308	464	20	has	have	AUX
ftr-308	464	21	considered	consider	VERB
ftr-308	464	22	it	it	PRON
ftr-308	464	23	as	as	ADP
ftr-308	464	24	such	such	ADJ
ftr-308	464	25	.	.	PUNCT
ftr-308	464	26	"	"	PUNCT
ftr-308	464	27	)	)	PUNCT
ftr-308	464	28	.	.	PUNCT
ftr-308	465	1	54	54	NUM
ftr-308	465	2	.	.	X
ftr-308	466	1	see	see	VERB
ftr-308	466	2	,	,	PUNCT
ftr-308	466	3	e.g.	e.g.	ADV
ftr-308	466	4	,	,	PUNCT
ftr-308	466	5	litman	litman	PROPN
ftr-308	466	6	v.	v.	PROPN
ftr-308	466	7	united	united	PROPN
ftr-308	466	8	states	states	PROPN
ftr-308	466	9	,	,	PUNCT
ftr-308	466	10	78	78	NUM
ftr-308	466	11	fed	feed	VERB
ftr-308	466	12	.	.	PUNCT
ftr-308	467	1	cl	cl	NOUN
ftr-308	467	2	.	.	PROPN
ftr-308	468	1	90	90	NUM
ftr-308	468	2	,	,	PUNCT
ftr-308	468	3	107	107	NUM
ftr-308	468	4	(	(	PUNCT
ftr-308	468	5	fed	fed	PROPN
ftr-308	468	6	.	.	PUNCT
ftr-308	469	1	cl	cl	NOUN
ftr-308	469	2	.	.	PROPN
ftr-308	469	3	2008	2008	NUM
ftr-308	469	4	)	)	PUNCT
ftr-308	469	5	;	;	PUNCT
ftr-308	469	6	cook	cook	VERB
ftr-308	469	7	v.	v.	PROPN
ftr-308	469	8	united	united	PROPN
ftr-308	469	9	states	states	PROPN
ftr-308	469	10	,	,	PUNCT
ftr-308	469	11	46	46	NUM
ftr-308	469	12	fed	feed	VERB
ftr-308	469	13	.	.	PUNCT
ftr-308	470	1	cl	cl	NOUN
ftr-308	470	2	.	.	PUNCT
ftr-308	471	1	110	110	NUM
ftr-308	471	2	(	(	PUNCT
ftr-308	471	3	fed	fed	PROPN
ftr-308	471	4	.	.	PUNCT
ftr-308	472	1	cl	cl	NOUN
ftr-308	472	2	.	.	PROPN
ftr-308	473	1	2000	2000	NUM
ftr-308	473	2	)	)	PUNCT
ftr-308	473	3	.	.	PUNCT
ftr-308	474	1	55	55	NUM
ftr-308	474	2	.	.	PUNCT
ftr-308	475	1	cook	cook	VERB
ftr-308	475	2	,	,	PUNCT
ftr-308	475	3	46	46	NUM
ftr-308	475	4	fed	feed	VERB
ftr-308	475	5	.	.	PUNCT
ftr-308	476	1	cl	cl	NOUN
ftr-308	476	2	.	.	PUNCT
ftr-308	477	1	at	at	ADP
ftr-308	477	2	110	110	NUM
ftr-308	477	3	.	.	PUNCT
ftr-308	478	1	56	56	NUM
ftr-308	478	2	.	.	PUNCT
ftr-308	479	1	i	i	PRON
ftr-308	479	2	d.	d.	PROPN
ftr-308	479	3	at	at	ADP
ftr-308	479	4	113	113	NUM
ftr-308	479	5	.	.	PUNCT
ftr-308	480	1	57	57	NUM
ftr-308	480	2	.	.	PUNCT
ftr-308	481	1	see	see	VERB
ftr-308	481	2	,	,	PUNCT
ftr-308	481	3	e.g.	e.g.	ADV
ftr-308	481	4	,	,	PUNCT
ftr-308	481	5	builders	builder	NOUN
ftr-308	481	6	steel	steel	PROPN
ftr-308	481	7	co.	co.	PROPN
ftr-308	481	8	v.	v.	PROPN
ftr-308	481	9	commissioner	commissioner	PROPN
ftr-308	481	10	,	,	PUNCT
ftr-308	481	11	179	179	NUM
ftr-308	481	12	f.2d	f.2d	ADP
ftr-308	481	13	377	377	NUM
ftr-308	481	14	,	,	PUNCT
ftr-308	481	15	380	380	NUM
ftr-308	481	16	(	(	PUNCT
ftr-308	481	17	8th	8th	ADJ
ftr-308	481	18	cir	cir	NOUN
ftr-308	481	19	.	.	PROPN
ftr-308	481	20	1950	1950	NUM
ftr-308	481	21	)	)	PUNCT
ftr-308	481	22	(	(	PUNCT
ftr-308	481	23	reversing	reverse	VERB
ftr-308	481	24	tax	tax	NOUN
ftr-308	481	25	court	court	NOUN
ftr-308	481	26	's	's	PART
ftr-308	481	27	opinion	opinion	NOUN
ftr-308	481	28	for	for	ADP
ftr-308	481	29	failure	failure	NOUN
ftr-308	481	30	to	to	PART
ftr-308	481	31	allow	allow	VERB
ftr-308	481	32	evidence	evidence	NOUN
ftr-308	481	33	and	and	CCONJ
ftr-308	481	34	noting	note	VERB
ftr-308	481	35	"	"	PUNCT
ftr-308	481	36	[	[	X
ftr-308	481	37	w]e	w]e	NOUN
ftr-308	481	38	think	think	VERB
ftr-308	481	39	that	that	SCONJ
ftr-308	481	40	the	the	DET
ftr-308	481	41	trial	trial	NOUN
ftr-308	481	42	judge	judge	NOUN
ftr-308	481	43	in	in	ADP
ftr-308	481	44	this	this	DET
ftr-308	481	45	case	case	NOUN
ftr-308	481	46	confused	confuse	VERB
ftr-308	481	47	the	the	DET
ftr-308	481	48	question	question	NOUN
ftr-308	481	49	of	of	ADP
ftr-308	481	50	the	the	DET
ftr-308	481	51	admissibility	admissibility	NOUN
ftr-308	481	52	of	of	ADP
ftr-308	481	53	evidence	evidence	NOUN
ftr-308	481	54	with	with	ADP
ftr-308	481	55	its	its	PRON
ftr-308	481	56	weight	weight	NOUN
ftr-308	481	57	.	.	PUNCT
ftr-308	482	1	evidence	evidence	NOUN
ftr-308	482	2	as	as	SCONJ
ftr-308	482	3	to	to	ADP
ftr-308	482	4	value	value	NOUN
ftr-308	482	5	may	may	AUX
ftr-308	482	6	be	be	AUX
ftr-308	482	7	admissible	admissible	ADJ
ftr-308	482	8	,	,	PUNCT
ftr-308	482	9	although	although	SCONJ
ftr-308	482	10	of	of	ADP
ftr-308	482	11	little	little	ADJ
ftr-308	482	12	weight	weight	NOUN
ftr-308	482	13	.	.	PUNCT
ftr-308	483	1	"	"	PUNCT
ftr-308	483	2	)	)	PUNCT
ftr-308	483	3	;	;	PUNCT
ftr-308	483	4	gilford	gilford	PROPN
ftr-308	483	5	v.	v.	PROPN
ftr-308	483	6	commissioner	commissioner	PROPN
ftr-308	483	7	,	,	PUNCT
ftr-308	483	8	88	88	NUM
ftr-308	483	9	t.c	t.c	PROPN
ftr-308	483	10	.	.	PROPN
ftr-308	483	11	38	38	NUM
ftr-308	483	12	,	,	PUNCT
ftr-308	483	13	54	54	NUM
ftr-308	483	14	n.18	n.18	NOUN
ftr-308	483	15	(	(	PUNCT
ftr-308	483	16	1987	1987	NUM
ftr-308	483	17	)	)	PUNCT
ftr-308	483	18	(	(	PUNCT
ftr-308	483	19	"	"	PUNCT
ftr-308	483	20	the	the	DET
ftr-308	483	21	facts	fact	NOUN
ftr-308	483	22	presented	present	VERB
ftr-308	483	23	by	by	ADP
ftr-308	483	24	these	these	DET
ftr-308	483	25	documents	document	NOUN
ftr-308	483	26	go	go	VERB
ftr-308	483	27	to	to	ADP
ftr-308	483	28	the	the	DET
ftr-308	483	29	weight	weight	NOUN
ftr-308	483	30	of	of	ADP
ftr-308	483	31	the	the	DET
ftr-308	483	32	evidence	evidence	NOUN
ftr-308	483	33	,	,	PUNCT
ftr-308	483	34	not	not	PART
ftr-308	483	35	its	its	PRON
ftr-308	483	36	admissibility	admissibility	NOUN
ftr-308	483	37	.	.	PUNCT
ftr-308	484	1	"	"	PUNCT
ftr-308	484	2	)	)	PUNCT
ftr-308	484	3	.	.	PUNCT
ftr-308	485	1	see	see	VERB
ftr-308	485	2	also	also	ADV
ftr-308	485	3	ziskie	ziskie	PROPN
ftr-308	485	4	v.	v.	PROPN
ftr-308	485	5	mineta	mineta	PROPN
ftr-308	485	6	,	,	PUNCT
ftr-308	485	7	547	547	NUM
ftr-308	485	8	f.3d	f.3d	NUM
ftr-308	485	9	220	220	NUM
ftr-308	485	10	,	,	PUNCT
ftr-308	485	11	225	225	NUM
ftr-308	485	12	-	-	SYM
ftr-308	485	13	26	26	NUM
ftr-308	485	14	(	(	PUNCT
ftr-308	485	15	4th	4th	ADJ
ftr-308	485	16	cir	cir	NOUN
ftr-308	485	17	.	.	PROPN
ftr-308	485	18	2008	2008	NUM
ftr-308	485	19	)	)	PUNCT
ftr-308	485	20	.	.	PUNCT
ftr-308	486	1	58	58	NUM
ftr-308	486	2	.	.	PUNCT
ftr-308	487	1	see	see	VERB
ftr-308	487	2	supra	supra	PROPN
ftr-308	487	3	note	note	PROPN
ftr-308	487	4	57	57	NUM
ftr-308	487	5	.	.	PUNCT
ftr-308	488	1	2013	2013	NUM
ftr-308	488	2	]	]	PUNCT
ftr-308	488	3	133	133	NUM
ftr-308	488	4	florida	florida	PROPN
ftr-308	488	5	tax	tax	NOUN
ftr-308	488	6	review	review	NOUN
ftr-308	488	7	the	the	DET
ftr-308	488	8	service	service	NOUN
ftr-308	488	9	for	for	ADP
ftr-308	488	10	its	its	PRON
ftr-308	488	11	inability	inability	NOUN
ftr-308	488	12	to	to	PART
ftr-308	488	13	locate	locate	VERB
ftr-308	488	14	the	the	DET
ftr-308	488	15	taxpayer	taxpayer	NOUN
ftr-308	488	16	's	's	PART
ftr-308	488	17	administrative	administrative	ADJ
ftr-308	488	18	file	file	NOUN
ftr-308	488	19	,	,	PUNCT
ftr-308	488	20	and	and	CCONJ
ftr-308	488	21	stated	state	VERB
ftr-308	488	22	"	"	PUNCT
ftr-308	488	23	this	this	DET
ftr-308	488	24	court	court	NOUN
ftr-308	488	25	believes	believe	VERB
ftr-308	488	26	that	that	SCONJ
ftr-308	488	27	the	the	DET
ftr-308	488	28	service	service	NOUN
ftr-308	488	29	has	have	VERB
ftr-308	488	30	a	a	DET
ftr-308	488	31	particular	particular	ADJ
ftr-308	488	32	responsibility	responsibility	NOUN
ftr-308	488	33	to	to	PART
ftr-308	488	34	ensure	ensure	VERB
ftr-308	488	35	that	that	SCONJ
ftr-308	488	36	files	file	NOUN
ftr-308	488	37	needed	need	VERB
ftr-308	488	38	for	for	ADP
ftr-308	488	39	litigation	litigation	NOUN
ftr-308	488	40	are	be	AUX
ftr-308	488	41	preserved	preserve	VERB
ftr-308	488	42	and	and	CCONJ
ftr-308	488	43	timely	timely	ADV
ftr-308	488	44	made	make	VERB
ftr-308	488	45	available	available	ADJ
ftr-308	488	46	to	to	ADP
ftr-308	488	47	the	the	DET
ftr-308	488	48	justice	justice	PROPN
ftr-308	488	49	department	department	PROPN
ftr-308	488	50	and	and	CCONJ
ftr-308	488	51	,	,	PUNCT
ftr-308	488	52	upon	upon	SCONJ
ftr-308	488	53	proper	proper	ADJ
ftr-308	488	54	discovery	discovery	NOUN
ftr-308	488	55	request	request	NOUN
ftr-308	488	56	,	,	PUNCT
ftr-308	488	57	to	to	ADP
ftr-308	488	58	plaintiffs	plaintiff	NOUN
ftr-308	488	59	.	.	PUNCT
ftr-308	488	60	"	"	PUNCT
ftr-308	489	1	9	9	NUM
ftr-308	489	2	although	although	SCONJ
ftr-308	489	3	relevancy	relevancy	NOUN
ftr-308	489	4	was	be	AUX
ftr-308	489	5	not	not	PART
ftr-308	489	6	at	at	ADP
ftr-308	489	7	issue	issue	NOUN
ftr-308	489	8	in	in	ADP
ftr-308	489	9	cook	cook	NOUN
ftr-308	489	10	,	,	PUNCT
ftr-308	489	11	the	the	DET
ftr-308	489	12	court	court	NOUN
ftr-308	489	13	,	,	PUNCT
ftr-308	489	14	like	like	ADP
ftr-308	489	15	barry	barry	PROPN
ftr-308	489	16	,	,	PUNCT
ftr-308	489	17	greenberg	greenberg	PROPN
ftr-308	489	18	's	's	PART
ftr-308	489	19	express	express	ADJ
ftr-308	489	20	,	,	PUNCT
ftr-308	489	21	and	and	CCONJ
ftr-308	489	22	lewis	lewis	PROPN
ftr-308	489	23	,	,	PUNCT
ftr-308	489	24	implied	imply	VERB
ftr-308	489	25	that	that	SCONJ
ftr-308	489	26	documents	document	NOUN
ftr-308	489	27	in	in	ADP
ftr-308	489	28	the	the	DET
ftr-308	489	29	service	service	NOUN
ftr-308	489	30	's	's	PART
ftr-308	489	31	administrative	administrative	ADJ
ftr-308	489	32	file	file	NOUN
ftr-308	489	33	would	would	AUX
ftr-308	489	34	be	be	AUX
ftr-308	489	35	responsive	responsive	ADJ
ftr-308	489	36	to	to	ADP
ftr-308	489	37	a	a	DET
ftr-308	489	38	taxpayer	taxpayer	NOUN
ftr-308	489	39	's	's	PART
ftr-308	489	40	discovery	discovery	NOUN
ftr-308	489	41	request	request	NOUN
ftr-308	489	42	.	.	PUNCT
ftr-308	490	1	the	the	DET
ftr-308	490	2	distinctions	distinction	NOUN
ftr-308	490	3	between	between	ADP
ftr-308	490	4	these	these	DET
ftr-308	490	5	cases	case	NOUN
ftr-308	490	6	do	do	AUX
ftr-308	490	7	not	not	PART
ftr-308	490	8	appear	appear	VERB
ftr-308	490	9	to	to	PART
ftr-308	490	10	be	be	AUX
ftr-308	490	11	founded	found	VERB
ftr-308	490	12	on	on	ADP
ftr-308	490	13	a	a	DET
ftr-308	490	14	principled	principled	ADJ
ftr-308	490	15	,	,	PUNCT
ftr-308	490	16	or	or	CCONJ
ftr-308	490	17	even	even	ADV
ftr-308	490	18	an	an	DET
ftr-308	490	19	identifiable	identifiable	ADJ
ftr-308	490	20	,	,	PUNCT
ftr-308	490	21	application	application	NOUN
ftr-308	490	22	of	of	ADP
ftr-308	490	23	a	a	DET
ftr-308	490	24	relevancy	relevancy	NOUN
ftr-308	490	25	standard	standard	NOUN
ftr-308	490	26	to	to	ADP
ftr-308	490	27	each	each	DET
ftr-308	490	28	case	case	NOUN
ftr-308	490	29	's	's	PART
ftr-308	490	30	unique	unique	ADJ
ftr-308	490	31	circumstances	circumstance	NOUN
ftr-308	490	32	.	.	PUNCT
ftr-308	491	1	nor	nor	CCONJ
ftr-308	491	2	do	do	AUX
ftr-308	491	3	these	these	DET
ftr-308	491	4	cases	case	NOUN
ftr-308	491	5	routinely	routinely	ADV
ftr-308	491	6	distinguish	distinguish	VERB
ftr-308	491	7	facts	fact	NOUN
ftr-308	491	8	the	the	DET
ftr-308	491	9	service	service	NOUN
ftr-308	491	10	has	have	AUX
ftr-308	491	11	gathered	gather	VERB
ftr-308	491	12	from	from	ADP
ftr-308	491	13	taxpayers	taxpayer	NOUN
ftr-308	491	14	and	and	CCONJ
ftr-308	491	15	third	third	ADJ
ftr-308	491	16	parties	party	NOUN
ftr-308	491	17	that	that	PRON
ftr-308	491	18	might	might	AUX
ftr-308	491	19	support	support	VERB
ftr-308	491	20	or	or	CCONJ
ftr-308	491	21	contradict	contradict	VERB
ftr-308	491	22	the	the	DET
ftr-308	491	23	service	service	NOUN
ftr-308	491	24	's	's	PART
ftr-308	491	25	assessment	assessment	NOUN
ftr-308	491	26	,	,	PUNCT
ftr-308	491	27	from	from	ADP
ftr-308	491	28	materials	material	NOUN
ftr-308	491	29	that	that	PRON
ftr-308	491	30	purely	purely	ADV
ftr-308	491	31	reflect	reflect	VERB
ftr-308	491	32	the	the	DET
ftr-308	491	33	service	service	NOUN
ftr-308	491	34	's	's	PART
ftr-308	491	35	thoughts	thought	NOUN
ftr-308	491	36	,	,	PUNCT
ftr-308	491	37	impressions	impression	NOUN
ftr-308	491	38	,	,	PUNCT
ftr-308	491	39	opinions	opinion	NOUN
ftr-308	491	40	,	,	PUNCT
ftr-308	491	41	or	or	CCONJ
ftr-308	491	42	motives	motive	NOUN
ftr-308	491	43	for	for	ADP
ftr-308	491	44	beginning	begin	VERB
ftr-308	491	45	an	an	DET
ftr-308	491	46	examination	examination	NOUN
ftr-308	491	47	or	or	CCONJ
ftr-308	491	48	making	make	VERB
ftr-308	491	49	an	an	DET
ftr-308	491	50	adjustment.60	adjustment.60	ADJ
ftr-308	491	51	trial	trial	NOUN
ftr-308	491	52	courts	court	NOUN
ftr-308	491	53	,	,	PUNCT
ftr-308	491	54	tasked	task	VERB
ftr-308	491	55	with	with	ADP
ftr-308	491	56	judging	judge	VERB
ftr-308	491	57	the	the	DET
ftr-308	491	58	merits	merit	NOUN
ftr-308	491	59	of	of	ADP
ftr-308	491	60	deficiencies	deficiency	NOUN
ftr-308	491	61	de	de	NOUN
ftr-308	491	62	novo	novo	NOUN
ftr-308	491	63	,	,	PUNCT
ftr-308	491	64	generally	generally	ADV
ftr-308	491	65	do	do	AUX
ftr-308	491	66	not	not	PART
ftr-308	491	67	consider	consider	VERB
ftr-308	491	68	the	the	DET
ftr-308	491	69	latter	latter	ADJ
ftr-308	491	70	,	,	PUNCT
ftr-308	491	71	which	which	PRON
ftr-308	491	72	might	might	AUX
ftr-308	491	73	also	also	ADV
ftr-308	491	74	be	be	AUX
ftr-308	491	75	shielded	shield	VERB
ftr-308	491	76	from	from	ADP
ftr-308	491	77	discovery	discovery	NOUN
ftr-308	491	78	on	on	ADP
ftr-308	491	79	grounds	ground	NOUN
ftr-308	491	80	such	such	ADJ
ftr-308	491	81	as	as	ADP
ftr-308	491	82	work	work	NOUN
ftr-308	491	83	product	product	NOUN
ftr-308	491	84	,	,	PUNCT
ftr-308	491	85	attorney	attorney	NOUN
ftr-308	491	86	-	-	PUNCT
ftr-308	491	87	client	client	NOUN
ftr-308	491	88	privilege	privilege	NOUN
ftr-308	491	89	,	,	PUNCT
ftr-308	491	90	or	or	CCONJ
ftr-308	491	91	deliberative	deliberative	ADJ
ftr-308	491	92	-	-	PUNCT
ftr-308	491	93	process	process	NOUN
ftr-308	491	94	privilege	privilege	NOUN
ftr-308	491	95	.	.	PUNCT
ftr-308	492	1	it	it	PRON
ftr-308	492	2	is	be	AUX
ftr-308	492	3	difficult	difficult	ADJ
ftr-308	492	4	to	to	PART
ftr-308	492	5	see	see	VERB
ftr-308	492	6	how	how	SCONJ
ftr-308	492	7	the	the	DET
ftr-308	492	8	former	former	ADJ
ftr-308	492	9	,	,	PUNCT
ftr-308	492	10	however	however	ADV
ftr-308	492	11	,	,	PUNCT
ftr-308	492	12	would	would	AUX
ftr-308	492	13	be	be	AUX
ftr-308	492	14	irrelevant	irrelevant	ADJ
ftr-308	492	15	under	under	ADP
ftr-308	492	16	even	even	ADV
ftr-308	492	17	the	the	DET
ftr-308	492	18	most	most	ADV
ftr-308	492	19	restrictive	restrictive	ADJ
ftr-308	492	20	definition	definition	NOUN
ftr-308	492	21	of	of	ADP
ftr-308	492	22	relevancy	relevancy	NOUN
ftr-308	492	23	in	in	ADP
ftr-308	492	24	the	the	DET
ftr-308	492	25	discovery	discovery	NOUN
ftr-308	492	26	and	and	CCONJ
ftr-308	492	27	evidentiary	evidentiary	ADJ
ftr-308	492	28	contexts	contexts	NOUN
ftr-308	492	29	.	.	PUNCT
ftr-308	493	1	the	the	DET
ftr-308	493	2	inconsistent	inconsistent	ADJ
ftr-308	493	3	manner	manner	NOUN
ftr-308	493	4	in	in	ADP
ftr-308	493	5	which	which	PRON
ftr-308	493	6	courts	court	NOUN
ftr-308	493	7	have	have	AUX
ftr-308	493	8	applied	apply	VERB
ftr-308	493	9	the	the	DET
ftr-308	493	10	de	de	X
ftr-308	493	11	novo	novo	NOUN
ftr-308	493	12	doctrine	doctrine	NOUN
ftr-308	493	13	as	as	ADP
ftr-308	493	14	a	a	DET
ftr-308	493	15	standard	standard	NOUN
ftr-308	493	16	of	of	ADP
ftr-308	493	17	relevancy	relevancy	NOUN
ftr-308	493	18	suggests	suggest	VERB
ftr-308	493	19	that	that	SCONJ
ftr-308	493	20	courts	court	NOUN
ftr-308	493	21	should	should	AUX
ftr-308	493	22	either	either	CCONJ
ftr-308	493	23	dispose	dispose	VERB
ftr-308	493	24	of	of	ADP
ftr-308	493	25	the	the	DET
ftr-308	493	26	de	de	X
ftr-308	493	27	novo	novo	NOUN
ftr-308	493	28	doctrine	doctrine	NOUN
ftr-308	493	29	as	as	ADP
ftr-308	493	30	a	a	DET
ftr-308	493	31	relevancy	relevancy	NOUN
ftr-308	493	32	standard	standard	NOUN
ftr-308	493	33	or	or	CCONJ
ftr-308	493	34	articulate	articulate	VERB
ftr-308	493	35	a	a	DET
ftr-308	493	36	more	more	ADV
ftr-308	493	37	principled	principled	ADJ
ftr-308	493	38	,	,	PUNCT
ftr-308	493	39	clear	clear	ADJ
ftr-308	493	40	,	,	PUNCT
ftr-308	493	41	and	and	CCONJ
ftr-308	493	42	uniform	uniform	ADJ
ftr-308	493	43	approach	approach	NOUN
ftr-308	493	44	.	.	PUNCT
ftr-308	494	1	either	either	DET
ftr-308	494	2	option	option	NOUN
ftr-308	494	3	would	would	AUX
ftr-308	494	4	help	help	VERB
ftr-308	494	5	eliminate	eliminate	VERB
ftr-308	494	6	costly	costly	ADJ
ftr-308	494	7	discovery	discovery	NOUN
ftr-308	494	8	and	and	CCONJ
ftr-308	494	9	evidentiary	evidentiary	ADJ
ftr-308	494	10	battles	battle	NOUN
ftr-308	494	11	and	and	CCONJ
ftr-308	494	12	facilitate	facilitate	VERB
ftr-308	494	13	the	the	DET
ftr-308	494	14	speedy	speedy	ADJ
ftr-308	494	15	,	,	PUNCT
ftr-308	494	16	inexpensive	inexpensive	ADJ
ftr-308	494	17	,	,	PUNCT
ftr-308	494	18	and	and	CCONJ
ftr-308	494	19	extrajudicial	extrajudicial	ADJ
ftr-308	494	20	determination	determination	NOUN
ftr-308	494	21	of	of	ADP
ftr-308	494	22	tax	tax	NOUN
ftr-308	494	23	controversies	controversy	NOUN
ftr-308	494	24	,	,	PUNCT
ftr-308	494	25	which	which	PRON
ftr-308	494	26	are	be	AUX
ftr-308	494	27	goals	goal	NOUN
ftr-308	494	28	of	of	ADP
ftr-308	494	29	courts	court	NOUN
ftr-308	494	30	'	'	PART
ftr-308	494	31	discovery	discovery	NOUN
ftr-308	494	32	rules	rule	NOUN
ftr-308	494	33	to	to	PART
ftr-308	494	34	begin	begin	VERB
ftr-308	494	35	with.6	with.6	NOUN
ftr-308	494	36	'	'	PUNCT
ftr-308	494	37	either	either	CCONJ
ftr-308	494	38	way	way	NOUN
ftr-308	494	39	,	,	PUNCT
ftr-308	494	40	courts	court	NOUN
ftr-308	494	41	should	should	AUX
ftr-308	494	42	be	be	AUX
ftr-308	494	43	mindful	mindful	ADJ
ftr-308	494	44	of	of	ADP
ftr-308	494	45	several	several	ADJ
ftr-308	494	46	additional	additional	ADJ
ftr-308	494	47	problems	problem	NOUN
ftr-308	494	48	with	with	ADP
ftr-308	494	49	the	the	DET
ftr-308	494	50	de	de	X
ftr-308	494	51	novo	novo	NOUN
ftr-308	494	52	doctrine	doctrine	NOUN
ftr-308	494	53	as	as	ADP
ftr-308	494	54	a	a	DET
ftr-308	494	55	standard	standard	NOUN
ftr-308	494	56	of	of	ADP
ftr-308	494	57	relevancy	relevancy	NOUN
ftr-308	494	58	.	.	PUNCT
ftr-308	495	1	59	59	NUM
ftr-308	495	2	.	.	PUNCT
ftr-308	496	1	cook	cook	PROPN
ftr-308	496	2	,	,	PUNCT
ftr-308	496	3	46	46	NUM
ftr-308	496	4	fed	feed	VERB
ftr-308	496	5	.	.	PUNCT
ftr-308	497	1	cl	cl	NOUN
ftr-308	497	2	.	.	PUNCT
ftr-308	498	1	at	at	ADP
ftr-308	498	2	120	120	NUM
ftr-308	498	3	.	.	PUNCT
ftr-308	499	1	60	60	NUM
ftr-308	499	2	.	.	PUNCT
ftr-308	500	1	but	but	CCONJ
ftr-308	500	2	see	see	VERB
ftr-308	500	3	big	big	ADJ
ftr-308	500	4	ernie	ernie	PROPN
ftr-308	500	5	's	's	PART
ftr-308	500	6	,	,	PUNCT
ftr-308	500	7	104	104	NUM
ftr-308	500	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	500	9	at	at	ADP
ftr-308	500	10	2009	2009	NUM
ftr-308	500	11	-	-	SYM
ftr-308	500	12	6218	6218	NUM
ftr-308	500	13	;	;	PUNCT
ftr-308	500	14	armtek	armtek	PROPN
ftr-308	500	15	corp	corp	PROPN
ftr-308	500	16	.	.	PROPN
ftr-308	500	17	v.	v.	PROPN
ftr-308	500	18	united	united	PROPN
ftr-308	500	19	states	states	PROPN
ftr-308	500	20	,	,	PUNCT
ftr-308	500	21	78	78	NUM
ftr-308	500	22	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	500	23	96	96	NUM
ftr-308	500	24	-	-	SYM
ftr-308	500	25	5266	5266	NUM
ftr-308	500	26	,	,	PUNCT
ftr-308	500	27	5267	5267	NUM
ftr-308	500	28	-	-	SYM
ftr-308	500	29	68	68	NUM
ftr-308	500	30	(	(	PUNCT
ftr-308	500	31	w.d.n.y	w.d.n.y	PROPN
ftr-308	500	32	.	.	NOUN
ftr-308	500	33	1996	1996	NUM
ftr-308	500	34	)	)	PUNCT
ftr-308	500	35	;	;	PUNCT
ftr-308	500	36	simons	simon	NOUN
ftr-308	500	37	-	-	PUNCT
ftr-308	500	38	eastem	eastem	PROPN
ftr-308	500	39	co.	co.	PROPN
ftr-308	500	40	v.	v.	PROPN
ftr-308	500	41	united	united	PROPN
ftr-308	500	42	states	states	PROPN
ftr-308	500	43	,	,	PUNCT
ftr-308	500	44	55	55	NUM
ftr-308	500	45	f.r.d	f.r.d	NOUN
ftr-308	500	46	.	.	PROPN
ftr-308	500	47	88	88	NUM
ftr-308	500	48	(	(	PUNCT
ftr-308	500	49	n.d	n.d	PROPN
ftr-308	500	50	.	.	PROPN
ftr-308	500	51	ga	ga	PROPN
ftr-308	500	52	.	.	PROPN
ftr-308	500	53	1972	1972	NUM
ftr-308	500	54	)	)	PUNCT
ftr-308	500	55	.	.	PUNCT
ftr-308	501	1	61	61	NUM
ftr-308	501	2	.	.	PUNCT
ftr-308	502	1	tax	tax	PROPN
ftr-308	502	2	ct	ct	PROPN
ftr-308	502	3	.	.	PUNCT
ftr-308	503	1	r.	r.	PROPN
ftr-308	503	2	1(d	1(d	NUM
ftr-308	503	3	)	)	PUNCT
ftr-308	503	4	(	(	PUNCT
ftr-308	503	5	"	"	PUNCT
ftr-308	503	6	the	the	DET
ftr-308	503	7	court	court	NOUN
ftr-308	503	8	's	's	PART
ftr-308	503	9	rules	rule	NOUN
ftr-308	503	10	shall	shall	AUX
ftr-308	503	11	be	be	AUX
ftr-308	503	12	construed	construe	VERB
ftr-308	503	13	to	to	PART
ftr-308	503	14	secure	secure	VERB
ftr-308	503	15	the	the	DET
ftr-308	503	16	just	just	ADV
ftr-308	503	17	,	,	PUNCT
ftr-308	503	18	speedy	speedy	ADJ
ftr-308	503	19	,	,	PUNCT
ftr-308	503	20	and	and	CCONJ
ftr-308	503	21	inexpensive	inexpensive	ADJ
ftr-308	503	22	determination	determination	NOUN
ftr-308	503	23	of	of	ADP
ftr-308	503	24	every	every	DET
ftr-308	503	25	case	case	NOUN
ftr-308	503	26	.	.	PUNCT
ftr-308	504	1	"	"	PUNCT
ftr-308	504	2	)	)	PUNCT
ftr-308	504	3	;	;	PUNCT
ftr-308	504	4	fed	fed	PROPN
ftr-308	504	5	.	.	PUNCT
ftr-308	505	1	r.	r.	PROPN
ftr-308	505	2	civ	civ	PROPN
ftr-308	505	3	.	.	PUNCT
ftr-308	506	1	p.	p.	NOUN
ftr-308	506	2	1	1	NUM
ftr-308	507	1	(	(	PUNCT
ftr-308	507	2	"	"	PUNCT
ftr-308	507	3	[	[	X
ftr-308	507	4	these	these	DET
ftr-308	507	5	rules	rule	NOUN
ftr-308	507	6	]	]	PUNCT
ftr-308	507	7	should	should	AUX
ftr-308	507	8	be	be	AUX
ftr-308	507	9	construed	construe	VERB
ftr-308	507	10	and	and	CCONJ
ftr-308	507	11	administered	administer	VERB
ftr-308	507	12	to	to	PART
ftr-308	507	13	secure	secure	VERB
ftr-308	507	14	the	the	DET
ftr-308	507	15	just	just	ADV
ftr-308	507	16	,	,	PUNCT
ftr-308	507	17	speedy	speedy	ADJ
ftr-308	507	18	,	,	PUNCT
ftr-308	507	19	and	and	CCONJ
ftr-308	507	20	inexpensive	inexpensive	ADJ
ftr-308	507	21	determination	determination	NOUN
ftr-308	507	22	of	of	ADP
ftr-308	507	23	every	every	DET
ftr-308	507	24	action	action	NOUN
ftr-308	507	25	and	and	CCONJ
ftr-308	507	26	proceeding	proceeding	NOUN
ftr-308	507	27	.	.	PUNCT
ftr-308	508	1	"	"	PUNCT
ftr-308	508	2	)	)	PUNCT
ftr-308	508	3	.	.	PUNCT
ftr-308	509	1	134	134	NUM
ftr-308	510	1	[	[	X
ftr-308	510	2	vol	vol	NOUN
ftr-308	510	3	.	.	PUNCT
ftr-308	511	1	14:4	14:4	NUM
ftr-308	511	2	the	the	DET
ftr-308	511	3	de	de	X
ftr-308	511	4	novo	novo	NOUN
ftr-308	511	5	doctrine	doctrine	NOUN
ftr-308	511	6	iv	iv	X
ftr-308	511	7	.	.	PUNCT
ftr-308	512	1	additional	additional	ADJ
ftr-308	512	2	pitfalls	pitfall	NOUN
ftr-308	512	3	with	with	ADP
ftr-308	512	4	the	the	DET
ftr-308	512	5	de	de	X
ftr-308	512	6	novo	novo	NOUN
ftr-308	512	7	doctrine	doctrine	NOUN
ftr-308	512	8	as	as	ADP
ftr-308	512	9	a	a	DET
ftr-308	512	10	relevancy	relevancy	NOUN
ftr-308	512	11	standard	standard	ADJ
ftr-308	512	12	part	part	NOUN
ftr-308	512	13	ii	ii	PROPN
ftr-308	512	14	discussed	discuss	VERB
ftr-308	512	15	the	the	DET
ftr-308	512	16	fundamental	fundamental	ADJ
ftr-308	512	17	problem	problem	NOUN
ftr-308	512	18	with	with	ADP
ftr-308	512	19	articulating	articulate	VERB
ftr-308	512	20	the	the	DET
ftr-308	512	21	de	de	X
ftr-308	512	22	novo	novo	NOUN
ftr-308	512	23	doctrine	doctrine	NOUN
ftr-308	512	24	as	as	ADP
ftr-308	512	25	a	a	DET
ftr-308	512	26	relevancy	relevancy	NOUN
ftr-308	512	27	standard	standard	NOUN
ftr-308	512	28	:	:	PUNCT
ftr-308	512	29	such	such	DET
ftr-308	512	30	an	an	DET
ftr-308	512	31	articulation	articulation	NOUN
ftr-308	512	32	has	have	VERB
ftr-308	512	33	no	no	DET
ftr-308	512	34	apparent	apparent	ADJ
ftr-308	512	35	legal	legal	ADJ
ftr-308	512	36	justification	justification	NOUN
ftr-308	512	37	.	.	PUNCT
ftr-308	513	1	none	none	NOUN
ftr-308	513	2	of	of	ADP
ftr-308	513	3	the	the	DET
ftr-308	513	4	cases	case	NOUN
ftr-308	513	5	to	to	PART
ftr-308	513	6	first	first	ADV
ftr-308	513	7	articulate	articulate	VERB
ftr-308	513	8	the	the	DET
ftr-308	513	9	de	de	X
ftr-308	513	10	novo	novo	NOUN
ftr-308	513	11	doctrine	doctrine	NOUN
ftr-308	513	12	were	be	AUX
ftr-308	513	13	cases	case	NOUN
ftr-308	513	14	in	in	ADP
ftr-308	513	15	which	which	DET
ftr-308	513	16	relevancy	relevancy	NOUN
ftr-308	513	17	was	be	AUX
ftr-308	513	18	at	at	ADP
ftr-308	513	19	issue	issue	NOUN
ftr-308	513	20	,	,	PUNCT
ftr-308	513	21	and	and	CCONJ
ftr-308	513	22	they	they	PRON
ftr-308	513	23	either	either	CCONJ
ftr-308	513	24	expanded	expand	VERB
ftr-308	513	25	the	the	DET
ftr-308	513	26	scope	scope	NOUN
ftr-308	513	27	of	of	ADP
ftr-308	513	28	inquiry	inquiry	NOUN
ftr-308	513	29	or	or	CCONJ
ftr-308	513	30	presumed	presume	VERB
ftr-308	513	31	information	information	NOUN
ftr-308	513	32	obtained	obtain	VERB
ftr-308	513	33	by	by	ADP
ftr-308	513	34	the	the	DET
ftr-308	513	35	service	service	NOUN
ftr-308	513	36	or	or	CCONJ
ftr-308	513	37	other	other	ADJ
ftr-308	513	38	government	government	NOUN
ftr-308	513	39	agencies	agency	NOUN
ftr-308	513	40	was	be	AUX
ftr-308	513	41	relevant	relevant	ADJ
ftr-308	513	42	to	to	ADP
ftr-308	513	43	the	the	DET
ftr-308	513	44	issues	issue	NOUN
ftr-308	513	45	at	at	ADP
ftr-308	513	46	hand	hand	NOUN
ftr-308	513	47	.	.	PUNCT
ftr-308	514	1	part	part	NOUN
ftr-308	514	2	iii	iii	PROPN
ftr-308	514	3	explained	explain	VERB
ftr-308	514	4	that	that	SCONJ
ftr-308	514	5	courts	court	NOUN
ftr-308	514	6	inconsistently	inconsistently	ADV
ftr-308	514	7	apply	apply	VERB
ftr-308	514	8	the	the	DET
ftr-308	514	9	de	de	X
ftr-308	514	10	novo	novo	NOUN
ftr-308	514	11	doctrine	doctrine	NOUN
ftr-308	514	12	as	as	ADP
ftr-308	514	13	a	a	DET
ftr-308	514	14	relevancy	relevancy	NOUN
ftr-308	514	15	concept	concept	NOUN
ftr-308	514	16	and	and	CCONJ
ftr-308	514	17	have	have	AUX
ftr-308	514	18	failed	fail	VERB
ftr-308	514	19	to	to	PART
ftr-308	514	20	draw	draw	VERB
ftr-308	514	21	important	important	ADJ
ftr-308	514	22	,	,	PUNCT
ftr-308	514	23	principled	principled	ADJ
ftr-308	514	24	distinctions	distinction	NOUN
ftr-308	514	25	that	that	PRON
ftr-308	514	26	might	might	AUX
ftr-308	514	27	facilitate	facilitate	VERB
ftr-308	514	28	extrajudicial	extrajudicial	ADJ
ftr-308	514	29	resolution	resolution	NOUN
ftr-308	514	30	of	of	ADP
ftr-308	514	31	future	future	ADJ
ftr-308	514	32	discovery	discovery	NOUN
ftr-308	514	33	disputes	dispute	NOUN
ftr-308	514	34	.	.	PUNCT
ftr-308	515	1	as	as	SCONJ
ftr-308	515	2	noted	note	VERB
ftr-308	515	3	below	below	ADV
ftr-308	515	4	,	,	PUNCT
ftr-308	515	5	there	there	PRON
ftr-308	515	6	are	be	VERB
ftr-308	515	7	other	other	ADJ
ftr-308	515	8	problems	problem	NOUN
ftr-308	515	9	with	with	ADP
ftr-308	515	10	reading	read	VERB
ftr-308	515	11	the	the	DET
ftr-308	515	12	de	de	X
ftr-308	515	13	novo	novo	NOUN
ftr-308	515	14	doctrine	doctrine	NOUN
ftr-308	515	15	as	as	ADP
ftr-308	515	16	a	a	DET
ftr-308	515	17	standard	standard	NOUN
ftr-308	515	18	of	of	ADP
ftr-308	515	19	relevancy	relevancy	NOUN
ftr-308	515	20	such	such	ADJ
ftr-308	515	21	as	as	ADP
ftr-308	515	22	a	a	DET
ftr-308	515	23	fundamental	fundamental	ADJ
ftr-308	515	24	inconsistency	inconsistency	NOUN
ftr-308	515	25	with	with	ADP
ftr-308	515	26	the	the	DET
ftr-308	515	27	broad	broad	ADJ
ftr-308	515	28	scope	scope	NOUN
ftr-308	515	29	of	of	ADP
ftr-308	515	30	relevancy	relevancy	NOUN
ftr-308	515	31	in	in	ADP
ftr-308	515	32	the	the	DET
ftr-308	515	33	discovery	discovery	NOUN
ftr-308	515	34	and	and	CCONJ
ftr-308	515	35	evidentiary	evidentiary	ADJ
ftr-308	515	36	context	context	NOUN
ftr-308	515	37	.	.	PUNCT
ftr-308	516	1	a.	a.	NOUN
ftr-308	517	1	the	the	DET
ftr-308	517	2	de	de	PROPN
ftr-308	517	3	novo	novo	PROPN
ftr-308	517	4	doctrine	doctrine	NOUN
ftr-308	517	5	violates	violate	VERB
ftr-308	517	6	well	well	ADV
ftr-308	517	7	-	-	PUNCT
ftr-308	517	8	settled	settle	VERB
ftr-308	517	9	discovery	discovery	NOUN
ftr-308	517	10	and	and	CCONJ
ftr-308	517	11	evidentiary	evidentiary	ADJ
ftr-308	517	12	rules	rule	NOUN
ftr-308	517	13	frcp	frcp	VERB
ftr-308	517	14	26(b)(1	26(b)(1	NUM
ftr-308	517	15	)	)	PUNCT
ftr-308	517	16	establishes	establish	VERB
ftr-308	517	17	the	the	DET
ftr-308	517	18	scope	scope	NOUN
ftr-308	517	19	of	of	ADP
ftr-308	517	20	discovery	discovery	NOUN
ftr-308	517	21	for	for	ADP
ftr-308	517	22	tax	tax	NOUN
ftr-308	517	23	refund	refund	NOUN
ftr-308	517	24	suits	suit	NOUN
ftr-308	517	25	in	in	ADP
ftr-308	517	26	district	district	NOUN
ftr-308	517	27	courts	court	NOUN
ftr-308	517	28	.	.	PUNCT
ftr-308	518	1	under	under	ADP
ftr-308	518	2	frcp	frcp	NOUN
ftr-308	518	3	26(b)(1	26(b)(1	NUM
ftr-308	518	4	)	)	PUNCT
ftr-308	518	5	,	,	PUNCT
ftr-308	518	6	unless	unless	SCONJ
ftr-308	518	7	otherwise	otherwise	ADV
ftr-308	518	8	limited	limit	VERB
ftr-308	518	9	by	by	ADP
ftr-308	518	10	a	a	DET
ftr-308	518	11	court	court	NOUN
ftr-308	518	12	order	order	NOUN
ftr-308	518	13	:	:	PUNCT
ftr-308	518	14	parties	party	NOUN
ftr-308	518	15	may	may	AUX
ftr-308	518	16	obtain	obtain	VERB
ftr-308	518	17	discovery	discovery	NOUN
ftr-308	518	18	regarding	regard	VERB
ftr-308	518	19	any	any	DET
ftr-308	518	20	nonprivileged	nonprivilege	VERB
ftr-308	518	21	matter	matter	NOUN
ftr-308	518	22	that	that	PRON
ftr-308	518	23	is	be	AUX
ftr-308	518	24	relevant	relevant	ADJ
ftr-308	518	25	to	to	ADP
ftr-308	518	26	any	any	DET
ftr-308	518	27	party	party	NOUN
ftr-308	518	28	's	's	PART
ftr-308	518	29	claim	claim	NOUN
ftr-308	518	30	or	or	CCONJ
ftr-308	518	31	defense	defense	NOUN
ftr-308	518	32	including	include	VERB
ftr-308	518	33	the	the	DET
ftr-308	518	34	existence	existence	NOUN
ftr-308	518	35	,	,	PUNCT
ftr-308	518	36	description	description	NOUN
ftr-308	518	37	,	,	PUNCT
ftr-308	518	38	nature	nature	NOUN
ftr-308	518	39	,	,	PUNCT
ftr-308	518	40	custody	custody	NOUN
ftr-308	518	41	,	,	PUNCT
ftr-308	518	42	condition	condition	NOUN
ftr-308	518	43	,	,	PUNCT
ftr-308	518	44	and	and	CCONJ
ftr-308	518	45	location	location	NOUN
ftr-308	518	46	of	of	ADP
ftr-308	518	47	any	any	DET
ftr-308	518	48	documents	document	NOUN
ftr-308	518	49	or	or	CCONJ
ftr-308	518	50	other	other	ADJ
ftr-308	518	51	tangible	tangible	ADJ
ftr-308	518	52	things	thing	NOUN
ftr-308	518	53	and	and	CCONJ
ftr-308	518	54	the	the	DET
ftr-308	518	55	identity	identity	NOUN
ftr-308	518	56	and	and	CCONJ
ftr-308	518	57	location	location	NOUN
ftr-308	518	58	of	of	ADP
ftr-308	518	59	persons	person	NOUN
ftr-308	518	60	who	who	PRON
ftr-308	518	61	know	know	VERB
ftr-308	518	62	of	of	ADP
ftr-308	518	63	any	any	DET
ftr-308	518	64	discoverable	discoverable	ADJ
ftr-308	518	65	matter	matter	NOUN
ftr-308	518	66	.	.	PUNCT
ftr-308	519	1	for	for	ADP
ftr-308	519	2	good	good	ADJ
ftr-308	519	3	cause	cause	NOUN
ftr-308	519	4	,	,	PUNCT
ftr-308	519	5	the	the	DET
ftr-308	519	6	court	court	NOUN
ftr-308	519	7	may	may	AUX
ftr-308	519	8	order	order	VERB
ftr-308	519	9	discovery	discovery	NOUN
ftr-308	519	10	of	of	ADP
ftr-308	519	11	any	any	DET
ftr-308	519	12	matter	matter	NOUN
ftr-308	519	13	relevant	relevant	ADJ
ftr-308	519	14	to	to	ADP
ftr-308	519	15	the	the	DET
ftr-308	519	16	subject	subject	NOUN
ftr-308	519	17	matter	matter	NOUN
ftr-308	519	18	involved	involve	VERB
ftr-308	519	19	in	in	ADP
ftr-308	519	20	the	the	DET
ftr-308	519	21	action	action	NOUN
ftr-308	519	22	.	.	PUNCT
ftr-308	520	1	relevant	relevant	ADJ
ftr-308	520	2	information	information	NOUN
ftr-308	520	3	need	need	AUX
ftr-308	520	4	not	not	PART
ftr-308	520	5	be	be	AUX
ftr-308	520	6	admissible	admissible	ADJ
ftr-308	520	7	at	at	ADP
ftr-308	520	8	the	the	DET
ftr-308	520	9	trial	trial	NOUN
ftr-308	520	10	if	if	SCONJ
ftr-308	520	11	the	the	DET
ftr-308	520	12	discovery	discovery	NOUN
ftr-308	520	13	appears	appear	VERB
ftr-308	520	14	reasonably	reasonably	ADV
ftr-308	520	15	calculated	calculate	VERB
ftr-308	520	16	to	to	PART
ftr-308	520	17	lead	lead	VERB
ftr-308	520	18	to	to	ADP
ftr-308	520	19	the	the	DET
ftr-308	520	20	discovery	discovery	NOUN
ftr-308	520	21	of	of	ADP
ftr-308	520	22	admissible	admissible	ADJ
ftr-308	520	23	evidence.62	evidence.62	NOUN
ftr-308	520	24	although	although	SCONJ
ftr-308	520	25	the	the	DET
ftr-308	520	26	2000	2000	NUM
ftr-308	520	27	amendments	amendment	NOUN
ftr-308	520	28	to	to	PART
ftr-308	520	29	frcp	frcp	VERB
ftr-308	520	30	26(b)(1	26(b)(1	NUM
ftr-308	520	31	)	)	PUNCT
ftr-308	520	32	narrowed	narrow	VERB
ftr-308	520	33	the	the	DET
ftr-308	520	34	scope	scope	NOUN
ftr-308	520	35	of	of	ADP
ftr-308	520	36	discovery	discovery	NOUN
ftr-308	520	37	from	from	ADP
ftr-308	520	38	its	its	PRON
ftr-308	520	39	prior	prior	ADJ
ftr-308	520	40	focus	focus	NOUN
ftr-308	520	41	on	on	ADP
ftr-308	520	42	relevance	relevance	NOUN
ftr-308	520	43	to	to	ADP
ftr-308	520	44	the	the	DET
ftr-308	520	45	subject	subject	ADJ
ftr-308	520	46	matter	matter	NOUN
ftr-308	520	47	of	of	ADP
ftr-308	520	48	the	the	DET
ftr-308	520	49	suit	suit	NOUN
ftr-308	520	50	to	to	PART
ftr-308	520	51	encompass	encompass	VERB
ftr-308	520	52	material	material	NOUN
ftr-308	520	53	relevant	relevant	ADJ
ftr-308	520	54	to	to	ADP
ftr-308	520	55	the	the	DET
ftr-308	520	56	claims	claim	NOUN
ftr-308	520	57	or	or	CCONJ
ftr-308	520	58	defense	defense	NOUN
ftr-308	520	59	of	of	ADP
ftr-308	520	60	any	any	DET
ftr-308	520	61	62	62	NUM
ftr-308	520	62	.	.	PUNCT
ftr-308	521	1	fed	fed	PROPN
ftr-308	521	2	.	.	PUNCT
ftr-308	522	1	r.	r.	PROPN
ftr-308	522	2	clv	clv	PROPN
ftr-308	522	3	.	.	PUNCT
ftr-308	523	1	p.	p.	NOUN
ftr-308	523	2	26(b)(1	26(b)(1	NUM
ftr-308	523	3	)	)	PUNCT
ftr-308	523	4	(	(	PUNCT
ftr-308	523	5	emphasis	emphasis	NOUN
ftr-308	523	6	added	add	VERB
ftr-308	523	7	)	)	PUNCT
ftr-308	523	8	.	.	PUNCT
ftr-308	524	1	the	the	DET
ftr-308	524	2	corollary	corollary	NOUN
ftr-308	524	3	in	in	ADP
ftr-308	524	4	the	the	DET
ftr-308	524	5	rules	rule	NOUN
ftr-308	524	6	of	of	ADP
ftr-308	524	7	the	the	DET
ftr-308	524	8	united	united	PROPN
ftr-308	524	9	states	states	PROPN
ftr-308	524	10	court	court	PROPN
ftr-308	524	11	of	of	ADP
ftr-308	524	12	federal	federal	ADJ
ftr-308	524	13	claims	claim	NOUN
ftr-308	524	14	,	,	PUNCT
ftr-308	524	15	r.	r.	PROPN
ftr-308	524	16	ct	ct	PROPN
ftr-308	524	17	.	.	PUNCT
ftr-308	525	1	fed	fed	PROPN
ftr-308	525	2	.	.	PUNCT
ftr-308	526	1	cl	cl	NOUN
ftr-308	526	2	.	.	PUNCT
ftr-308	527	1	26(b)(1	26(b)(1	NUM
ftr-308	527	2	)	)	PUNCT
ftr-308	528	1	,	,	PUNCT
ftr-308	528	2	parallels	parallel	VERB
ftr-308	528	3	the	the	DET
ftr-308	528	4	structure	structure	NOUN
ftr-308	528	5	and	and	CCONJ
ftr-308	528	6	content	content	NOUN
ftr-308	528	7	of	of	ADP
ftr-308	528	8	frcp	frcp	NOUN
ftr-308	528	9	26(b)(1	26(b)(1	NUM
ftr-308	528	10	)	)	PUNCT
ftr-308	528	11	.	.	PUNCT
ftr-308	529	1	see	see	VERB
ftr-308	529	2	r.	r.	PROPN
ftr-308	529	3	ct	ct	PROPN
ftr-308	529	4	.	.	PUNCT
ftr-308	530	1	fed	fed	PROPN
ftr-308	530	2	.	.	PUNCT
ftr-308	531	1	cl	cl	NOUN
ftr-308	531	2	.	.	PUNCT
ftr-308	532	1	26(b)(1	26(b)(1	NUM
ftr-308	532	2	)	)	PUNCT
ftr-308	533	1	;	;	PUNCT
ftr-308	533	2	r.	r.	PROPN
ftr-308	533	3	ct	ct	PROPN
ftr-308	533	4	.	.	PUNCT
ftr-308	534	1	fed	fed	PROPN
ftr-308	534	2	.	.	PUNCT
ftr-308	535	1	cl	cl	NOUN
ftr-308	535	2	.	.	PUNCT
ftr-308	536	1	26	26	NUM
ftr-308	536	2	rules	rule	NOUN
ftr-308	536	3	committee	committee	NOUN
ftr-308	536	4	notes	note	NOUN
ftr-308	536	5	,	,	PUNCT
ftr-308	536	6	2002	2002	NUM
ftr-308	536	7	revision	revision	NOUN
ftr-308	536	8	.	.	PUNCT
ftr-308	537	1	2013	2013	NUM
ftr-308	537	2	]	]	SYM
ftr-308	537	3	135	135	NUM
ftr-308	537	4	florida	florida	PROPN
ftr-308	537	5	tax	tax	NOUN
ftr-308	537	6	review	review	NOUN
ftr-308	537	7	party,63	party,63	ADJ
ftr-308	537	8	federal	federal	ADJ
ftr-308	537	9	district	district	NOUN
ftr-308	537	10	courts	court	NOUN
ftr-308	537	11	still	still	ADV
ftr-308	537	12	"	"	PUNCT
ftr-308	537	13	must	must	AUX
ftr-308	537	14	employ	employ	VERB
ftr-308	537	15	a	a	DET
ftr-308	537	16	liberal	liberal	ADJ
ftr-308	537	17	discovery	discovery	NOUN
ftr-308	537	18	standard	standard	NOUN
ftr-308	537	19	in	in	ADP
ftr-308	537	20	keeping	keep	VERB
ftr-308	537	21	with	with	ADP
ftr-308	537	22	the	the	DET
ftr-308	537	23	spirit	spirit	NOUN
ftr-308	537	24	and	and	CCONJ
ftr-308	537	25	purpose	purpose	NOUN
ftr-308	537	26	of	of	ADP
ftr-308	537	27	the	the	DET
ftr-308	537	28	discovery	discovery	NOUN
ftr-308	537	29	rules	rule	NOUN
ftr-308	537	30	,	,	PUNCT
ftr-308	537	31	"	"	PUNCT
ftr-308	537	32	64	64	NUM
ftr-308	537	33	which	which	PRON
ftr-308	537	34	are	be	AUX
ftr-308	537	35	to	to	PART
ftr-308	537	36	be	be	AUX
ftr-308	537	37	"	"	PUNCT
ftr-308	537	38	construed	construe	VERB
ftr-308	537	39	and	and	CCONJ
ftr-308	537	40	administered	administer	VERB
ftr-308	537	41	to	to	PART
ftr-308	537	42	secure	secure	VERB
ftr-308	537	43	the	the	DET
ftr-308	537	44	just	just	ADV
ftr-308	537	45	,	,	PUNCT
ftr-308	537	46	speedy	speedy	ADJ
ftr-308	537	47	,	,	PUNCT
ftr-308	537	48	and	and	CCONJ
ftr-308	537	49	inexpensive	inexpensive	ADJ
ftr-308	537	50	determination	determination	NOUN
ftr-308	537	51	of	of	ADP
ftr-308	537	52	every	every	DET
ftr-308	537	53	action	action	NOUN
ftr-308	537	54	and	and	CCONJ
ftr-308	537	55	proceeding	proceeding	NOUN
ftr-308	537	56	.	.	PUNCT
ftr-308	538	1	"65	"65	PROPN
ftr-308	539	1	unlike	unlike	ADP
ftr-308	539	2	the	the	DET
ftr-308	539	3	frcp	frcp	NOUN
ftr-308	539	4	,	,	PUNCT
ftr-308	539	5	the	the	DET
ftr-308	539	6	tax	tax	NOUN
ftr-308	539	7	court	court	NOUN
ftr-308	539	8	's	's	PART
ftr-308	539	9	rules	rule	NOUN
ftr-308	539	10	enable	enable	VERB
ftr-308	539	11	discovery	discovery	NOUN
ftr-308	539	12	of	of	ADP
ftr-308	539	13	any	any	DET
ftr-308	539	14	information	information	NOUN
ftr-308	539	15	relevant	relevant	ADJ
ftr-308	539	16	to	to	ADP
ftr-308	539	17	the	the	DET
ftr-308	539	18	subject	subject	ADJ
ftr-308	539	19	matter	matter	NOUN
ftr-308	539	20	of	of	ADP
ftr-308	539	21	the	the	DET
ftr-308	539	22	case	case	NOUN
ftr-308	539	23	.	.	PUNCT
ftr-308	540	1	tax	tax	NOUN
ftr-308	540	2	court	court	NOUN
ftr-308	540	3	rule	rule	VERB
ftr-308	540	4	70(b	70(b	NUM
ftr-308	540	5	)	)	PUNCT
ftr-308	540	6	states	state	VERB
ftr-308	540	7	that	that	SCONJ
ftr-308	540	8	:	:	PUNCT
ftr-308	540	9	the	the	DET
ftr-308	540	10	information	information	NOUN
ftr-308	540	11	or	or	CCONJ
ftr-308	540	12	response	response	NOUN
ftr-308	540	13	sought	seek	VERB
ftr-308	540	14	through	through	ADP
ftr-308	540	15	discovery	discovery	NOUN
ftr-308	540	16	may	may	AUX
ftr-308	540	17	concern	concern	VERB
ftr-308	540	18	any	any	DET
ftr-308	540	19	matter	matter	NOUN
ftr-308	540	20	not	not	PART
ftr-308	540	21	privileged	privileged	ADJ
ftr-308	540	22	and	and	CCONJ
ftr-308	540	23	which	which	PRON
ftr-308	540	24	is	be	AUX
ftr-308	540	25	relevant	relevant	ADJ
ftr-308	540	26	to	to	ADP
ftr-308	540	27	the	the	DET
ftr-308	540	28	subject	subject	NOUN
ftr-308	540	29	matter	matter	NOUN
ftr-308	540	30	involved	involve	VERB
ftr-308	540	31	in	in	ADP
ftr-308	540	32	the	the	DET
ftr-308	540	33	pending	pende	VERB
ftr-308	540	34	case	case	NOUN
ftr-308	540	35	.	.	PUNCT
ftr-308	541	1	it	it	PRON
ftr-308	541	2	is	be	AUX
ftr-308	541	3	not	not	PART
ftr-308	541	4	ground	grind	VERB
ftr-308	541	5	for	for	ADP
ftr-308	541	6	objection	objection	NOUN
ftr-308	541	7	that	that	SCONJ
ftr-308	541	8	the	the	DET
ftr-308	541	9	information	information	NOUN
ftr-308	541	10	or	or	CCONJ
ftr-308	541	11	response	response	NOUN
ftr-308	541	12	sought	seek	VERB
ftr-308	541	13	will	will	AUX
ftr-308	541	14	be	be	AUX
ftr-308	541	15	inadmissible	inadmissible	ADJ
ftr-308	541	16	at	at	ADP
ftr-308	541	17	the	the	DET
ftr-308	541	18	trial	trial	NOUN
ftr-308	541	19	,	,	PUNCT
ftr-308	541	20	if	if	SCONJ
ftr-308	541	21	that	that	DET
ftr-308	541	22	information	information	NOUN
ftr-308	541	23	or	or	CCONJ
ftr-308	541	24	response	response	NOUN
ftr-308	541	25	appears	appear	VERB
ftr-308	541	26	reasonably	reasonably	ADV
ftr-308	541	27	calculated	calculate	VERB
ftr-308	541	28	to	to	PART
ftr-308	541	29	lead	lead	VERB
ftr-308	541	30	to	to	ADP
ftr-308	541	31	discovery	discovery	NOUN
ftr-308	541	32	of	of	ADP
ftr-308	541	33	admissible	admissible	ADJ
ftr-308	541	34	evidence	evidence	NOUN
ftr-308	541	35	,	,	PUNCT
ftr-308	541	36	regardless	regardless	ADV
ftr-308	541	37	of	of	ADP
ftr-308	541	38	the	the	DET
ftr-308	541	39	burden	burden	NOUN
ftr-308	541	40	of	of	ADP
ftr-308	541	41	proof	proof	NOUN
ftr-308	541	42	involved	involve	VERB
ftr-308	541	43	.	.	PUNCT
ftr-308	542	1	if	if	SCONJ
ftr-308	542	2	the	the	DET
ftr-308	542	3	information	information	NOUN
ftr-308	542	4	or	or	CCONJ
ftr-308	542	5	response	response	NOUN
ftr-308	542	6	sought	seek	VERB
ftr-308	542	7	is	be	AUX
ftr-308	542	8	otherwise	otherwise	ADV
ftr-308	542	9	proper	proper	ADJ
ftr-308	542	10	,	,	PUNCT
ftr-308	542	11	it	it	PRON
ftr-308	542	12	is	be	AUX
ftr-308	542	13	not	not	PART
ftr-308	542	14	objectionable	objectionable	ADJ
ftr-308	542	15	merely	merely	ADV
ftr-308	542	16	because	because	SCONJ
ftr-308	542	17	the	the	DET
ftr-308	542	18	information	information	NOUN
ftr-308	542	19	or	or	CCONJ
ftr-308	542	20	response	response	NOUN
ftr-308	542	21	involves	involve	VERB
ftr-308	542	22	an	an	DET
ftr-308	542	23	opinion	opinion	NOUN
ftr-308	542	24	or	or	CCONJ
ftr-308	542	25	contention	contention	NOUN
ftr-308	542	26	that	that	PRON
ftr-308	542	27	relates	relate	VERB
ftr-308	542	28	to	to	PART
ftr-308	542	29	fact	fact	NOUN
ftr-308	542	30	or	or	CCONJ
ftr-308	542	31	to	to	ADP
ftr-308	542	32	the	the	DET
ftr-308	542	33	application	application	NOUN
ftr-308	542	34	of	of	ADP
ftr-308	542	35	law	law	NOUN
ftr-308	542	36	to	to	ADP
ftr-308	542	37	fact.66	fact.66	PROPN
ftr-308	542	38	under	under	ADP
ftr-308	542	39	frcp	frcp	NOUN
ftr-308	542	40	26(b)(1	26(b)(1	NUM
ftr-308	542	41	)	)	PUNCT
ftr-308	542	42	and	and	CCONJ
ftr-308	542	43	tax	tax	NOUN
ftr-308	542	44	court	court	NOUN
ftr-308	542	45	rule	rule	NOUN
ftr-308	542	46	70(b	70(b	NUM
ftr-308	542	47	)	)	PUNCT
ftr-308	542	48	,	,	PUNCT
ftr-308	542	49	the	the	DET
ftr-308	542	50	basic	basic	ADJ
ftr-308	542	51	purpose	purpose	NOUN
ftr-308	542	52	of	of	ADP
ftr-308	542	53	discovery	discovery	NOUN
ftr-308	542	54	is	be	AUX
ftr-308	542	55	to	to	PART
ftr-308	542	56	reduce	reduce	VERB
ftr-308	542	57	surprise	surprise	NOUN
ftr-308	542	58	and	and	CCONJ
ftr-308	542	59	enable	enable	VERB
ftr-308	542	60	the	the	DET
ftr-308	542	61	parties	party	NOUN
ftr-308	542	62	to	to	PART
ftr-308	542	63	evaluate	evaluate	VERB
ftr-308	542	64	and	and	CCONJ
ftr-308	542	65	resolve	resolve	VERB
ftr-308	542	66	their	their	PRON
ftr-308	542	67	dispute	dispute	NOUN
ftr-308	542	68	by	by	ADP
ftr-308	542	69	providing	provide	VERB
ftr-308	542	70	a	a	DET
ftr-308	542	71	means	mean	NOUN
ftr-308	542	72	for	for	SCONJ
ftr-308	542	73	the	the	DET
ftr-308	542	74	parties	party	NOUN
ftr-308	542	75	to	to	PART
ftr-308	542	76	obtain	obtain	VERB
ftr-308	542	77	67knowledge	67knowledge	NUM
ftr-308	542	78	of	of	ADP
ftr-308	542	79	all	all	DET
ftr-308	542	80	the	the	DET
ftr-308	542	81	relevant	relevant	ADJ
ftr-308	542	82	facts	fact	NOUN
ftr-308	542	83	.	.	PUNCT
ftr-308	543	1	in	in	ADP
ftr-308	543	2	determining	determine	VERB
ftr-308	543	3	whether	whether	SCONJ
ftr-308	543	4	evidence	evidence	NOUN
ftr-308	543	5	is	be	AUX
ftr-308	543	6	relevant	relevant	ADJ
ftr-308	543	7	,	,	PUNCT
ftr-308	543	8	which	which	DET
ftr-308	543	9	party	party	NOUN
ftr-308	543	10	bears	bear	VERB
ftr-308	543	11	the	the	DET
ftr-308	543	12	burden	burden	NOUN
ftr-308	543	13	of	of	ADP
ftr-308	543	14	proof	proof	NOUN
ftr-308	543	15	in	in	ADP
ftr-308	543	16	the	the	DET
ftr-308	543	17	matter	matter	NOUN
ftr-308	543	18	is	be	AUX
ftr-308	543	19	of	of	ADP
ftr-308	543	20	no	no	DET
ftr-308	543	21	consequence	consequence	NOUN
ftr-308	543	22	,	,	PUNCT
ftr-308	543	23	since	since	SCONJ
ftr-308	543	24	parties	party	NOUN
ftr-308	543	25	may	may	AUX
ftr-308	543	26	obtain	obtain	VERB
ftr-308	543	27	discovery	discovery	NOUN
ftr-308	543	28	of	of	ADP
ftr-308	543	29	matters	matter	NOUN
ftr-308	543	30	relating	relate	VERB
ftr-308	543	31	to	to	ADP
ftr-308	543	32	any	any	DET
ftr-308	543	33	party	party	NOUN
ftr-308	543	34	's	's	PART
ftr-308	543	35	claim	claim	NOUN
ftr-308	543	36	or	or	CCONJ
ftr-308	543	37	defense.6	defense.6	NOUN
ftr-308	543	38	'	'	PUNCT
ftr-308	543	39	hence	hence	ADV
ftr-308	543	40	,	,	PUNCT
ftr-308	543	41	a	a	DET
ftr-308	543	42	claim	claim	NOUN
ftr-308	543	43	that	that	SCONJ
ftr-308	543	44	factual	factual	ADJ
ftr-308	543	45	material	material	NOUN
ftr-308	543	46	obtained	obtain	VERB
ftr-308	543	47	by	by	ADP
ftr-308	543	48	63	63	NUM
ftr-308	543	49	.	.	PUNCT
ftr-308	544	1	see	see	VERB
ftr-308	544	2	6	6	NUM
ftr-308	544	3	james	james	PROPN
ftr-308	544	4	wm	wm	PROPN
ftr-308	544	5	.	.	PROPN
ftr-308	544	6	moore	moore	PROPN
ftr-308	544	7	et	et	PROPN
ftr-308	544	8	al	al	PROPN
ftr-308	544	9	.	.	PROPN
ftr-308	544	10	,	,	PUNCT
ftr-308	544	11	moore	moore	PROPN
ftr-308	544	12	's	's	PART
ftr-308	544	13	federal	federal	ADJ
ftr-308	544	14	practice	practice	NOUN
ftr-308	544	15	26.41(6)(c	26.41(6)(c	NUM
ftr-308	544	16	)	)	PUNCT
ftr-308	544	17	(	(	PUNCT
ftr-308	544	18	3d	3d	NUM
ftr-308	544	19	ed	ed	NOUN
ftr-308	544	20	.	.	PROPN
ftr-308	544	21	1999	1999	NUM
ftr-308	544	22	)	)	PUNCT
ftr-308	544	23	.	.	PUNCT
ftr-308	545	1	64	64	NUM
ftr-308	545	2	.	.	PUNCT
ftr-308	546	1	wrangen	wrangen	PROPN
ftr-308	546	2	v.	v.	PROPN
ftr-308	546	3	pa	pa	PROPN
ftr-308	546	4	.	.	PROPN
ftr-308	546	5	lumbermans	lumbermans	PROPN
ftr-308	546	6	mut	mut	PROPN
ftr-308	546	7	.	.	PUNCT
ftr-308	546	8	ins	ins	PROPN
ftr-308	546	9	.	.	PUNCT
ftr-308	546	10	co.	co.	PROPN
ftr-308	546	11	,	,	PUNCT
ftr-308	546	12	593	593	NUM
ftr-308	546	13	f.	f.	PROPN
ftr-308	546	14	supp	supp	PROPN
ftr-308	546	15	.	.	PUNCT
ftr-308	547	1	2d	2d	PROPN
ftr-308	547	2	1273	1273	NUM
ftr-308	547	3	,	,	PUNCT
ftr-308	547	4	1278	1278	NUM
ftr-308	547	5	(	(	PUNCT
ftr-308	547	6	s.d	s.d	PROPN
ftr-308	547	7	.	.	PROPN
ftr-308	547	8	fla	fla	PROPN
ftr-308	547	9	.	.	PUNCT
ftr-308	547	10	2008	2008	NUM
ftr-308	547	11	)	)	PUNCT
ftr-308	548	1	(	(	PUNCT
ftr-308	548	2	citing	cite	VERB
ftr-308	548	3	graham	graham	PROPN
ftr-308	548	4	v.	v.	PROPN
ftr-308	548	5	casey	casey	PROPN
ftr-308	548	6	's	's	PART
ftr-308	548	7	gen	gen	PROPN
ftr-308	548	8	.	.	PROPN
ftr-308	548	9	stores	store	NOUN
ftr-308	548	10	,	,	PUNCT
ftr-308	548	11	206	206	NUM
ftr-308	548	12	f.r.d	f.r.d	NOUN
ftr-308	548	13	.	.	PROPN
ftr-308	548	14	251	251	NUM
ftr-308	548	15	,	,	PUNCT
ftr-308	548	16	253	253	NUM
ftr-308	548	17	(	(	PUNCT
ftr-308	548	18	s.d	s.d	PROPN
ftr-308	548	19	.	.	PROPN
ftr-308	548	20	ind	ind	PROPN
ftr-308	548	21	.	.	PUNCT
ftr-308	548	22	2002	2002	NUM
ftr-308	548	23	)	)	PUNCT
ftr-308	548	24	;	;	PUNCT
ftr-308	548	25	white	white	PROPN
ftr-308	548	26	v.	v.	ADP
ftr-308	548	27	kenneth	kenneth	PROPN
ftr-308	548	28	warren	warren	PROPN
ftr-308	548	29	&	&	CCONJ
ftr-308	548	30	son	son	PROPN
ftr-308	548	31	,	,	PUNCT
ftr-308	548	32	ltd	ltd	PROPN
ftr-308	548	33	.	.	PROPN
ftr-308	548	34	,	,	PUNCT
ftr-308	548	35	203	203	NUM
ftr-308	548	36	f.r.d	f.r.d	NOUN
ftr-308	548	37	.	.	PROPN
ftr-308	548	38	364	364	NUM
ftr-308	548	39	,	,	PUNCT
ftr-308	548	40	366	366	NUM
ftr-308	548	41	(	(	PUNCT
ftr-308	548	42	n.d	n.d	PROPN
ftr-308	548	43	.	.	PROPN
ftr-308	548	44	ill	ill	PROPN
ftr-308	548	45	.	.	PROPN
ftr-308	548	46	2001	2001	NUM
ftr-308	548	47	)	)	PUNCT
ftr-308	548	48	)	)	PUNCT
ftr-308	548	49	.	.	PUNCT
ftr-308	549	1	65	65	NUM
ftr-308	549	2	.	.	PUNCT
ftr-308	549	3	fed	fed	PROPN
ftr-308	549	4	.	.	PUNCT
ftr-308	550	1	r.	r.	PROPN
ftr-308	550	2	civ	civ	PROPN
ftr-308	550	3	.	.	PUNCT
ftr-308	551	1	p.	p.	NOUN
ftr-308	551	2	1	1	NUM
ftr-308	551	3	.	.	X
ftr-308	551	4	66	66	NUM
ftr-308	551	5	.	.	PUNCT
ftr-308	552	1	tax	tax	PROPN
ftr-308	552	2	ct	ct	PROPN
ftr-308	552	3	.	.	PUNCT
ftr-308	553	1	r.	r.	PROPN
ftr-308	553	2	70(b	70(b	NUM
ftr-308	553	3	)	)	PUNCT
ftr-308	553	4	.	.	PUNCT
ftr-308	554	1	67	67	NUM
ftr-308	554	2	.	.	PUNCT
ftr-308	555	1	erskine	erskine	PROPN
ftr-308	555	2	v.	v.	ADP
ftr-308	555	3	consol	consol	PROPN
ftr-308	555	4	.	.	PUNCT
ftr-308	556	1	rail	rail	PROPN
ftr-308	556	2	corp	corp	PROPN
ftr-308	556	3	.	.	PROPN
ftr-308	556	4	,	,	PUNCT
ftr-308	556	5	814	814	NUM
ftr-308	556	6	f.2d	f.2d	NOUN
ftr-308	556	7	266	266	NUM
ftr-308	556	8	,	,	PUNCT
ftr-308	556	9	272	272	NUM
ftr-308	556	10	(	(	PUNCT
ftr-308	556	11	6th	6th	ADJ
ftr-308	556	12	cir	cir	NOUN
ftr-308	556	13	.	.	PUNCT
ftr-308	556	14	1987	1987	NUM
ftr-308	556	15	)	)	PUNCT
ftr-308	556	16	;	;	PUNCT
ftr-308	556	17	nutt	nutt	NOUN
ftr-308	556	18	v.	v.	CCONJ
ftr-308	556	19	black	black	ADJ
ftr-308	556	20	hills	hill	NOUN
ftr-308	556	21	stage	stage	NOUN
ftr-308	556	22	lines	line	NOUN
ftr-308	556	23	,	,	PUNCT
ftr-308	556	24	inc	inc	PROPN
ftr-308	556	25	.	.	PROPN
ftr-308	556	26	,	,	PUNCT
ftr-308	556	27	452	452	NUM
ftr-308	556	28	f.2d	f.2d	ADP
ftr-308	556	29	480	480	NUM
ftr-308	556	30	,	,	PUNCT
ftr-308	556	31	483	483	NUM
ftr-308	556	32	(	(	PUNCT
ftr-308	556	33	8th	8th	ADJ
ftr-308	556	34	cir	cir	NOUN
ftr-308	556	35	.	.	PROPN
ftr-308	556	36	1971	1971	NUM
ftr-308	556	37	)	)	PUNCT
ftr-308	556	38	(	(	PUNCT
ftr-308	556	39	"	"	PUNCT
ftr-308	556	40	the	the	DET
ftr-308	556	41	federal	federal	ADJ
ftr-308	556	42	discovery	discovery	NOUN
ftr-308	556	43	rules	rule	NOUN
ftr-308	556	44	were	be	AUX
ftr-308	556	45	designed	design	VERB
ftr-308	556	46	to	to	PART
ftr-308	556	47	provide	provide	VERB
ftr-308	556	48	each	each	DET
ftr-308	556	49	party	party	NOUN
ftr-308	556	50	with	with	ADP
ftr-308	556	51	the	the	DET
ftr-308	556	52	fullest	full	ADJ
ftr-308	556	53	pre	pre	ADJ
ftr-308	556	54	-	-	ADJ
ftr-308	556	55	trial	trial	ADJ
ftr-308	556	56	knowledge	knowledge	NOUN
ftr-308	556	57	of	of	ADP
ftr-308	556	58	the	the	DET
ftr-308	556	59	facts	fact	NOUN
ftr-308	556	60	and	and	CCONJ
ftr-308	556	61	to	to	PART
ftr-308	556	62	clarify	clarify	VERB
ftr-308	556	63	and	and	CCONJ
ftr-308	556	64	narrow	narrow	VERB
ftr-308	556	65	the	the	DET
ftr-308	556	66	issues	issue	NOUN
ftr-308	556	67	to	to	PART
ftr-308	556	68	be	be	AUX
ftr-308	556	69	tried	try	VERB
ftr-308	556	70	.	.	PUNCT
ftr-308	557	1	"	"	PUNCT
ftr-308	557	2	)	)	PUNCT
ftr-308	557	3	;	;	PUNCT
ftr-308	557	4	p.t	p.t	PROPN
ftr-308	557	5	.	.	PROPN
ftr-308	557	6	&	&	CCONJ
ftr-308	557	7	l.	l.	PROPN
ftr-308	557	8	construction	construction	PROPN
ftr-308	557	9	co.	co.	PROPN
ftr-308	558	1	v.	v.	PROPN
ftr-308	558	2	commissioner	commissioner	PROPN
ftr-308	558	3	,	,	PUNCT
ftr-308	559	1	63	63	NUM
ftr-308	559	2	t.c	t.c	PROPN
ftr-308	559	3	.	.	PROPN
ftr-308	559	4	404	404	NUM
ftr-308	559	5	(	(	PUNCT
ftr-308	559	6	1974	1974	NUM
ftr-308	559	7	)	)	PUNCT
ftr-308	559	8	(	(	PUNCT
ftr-308	559	9	discussing	discuss	VERB
ftr-308	559	10	discovery	discovery	NOUN
ftr-308	559	11	under	under	ADP
ftr-308	559	12	tax	tax	NOUN
ftr-308	559	13	court	court	NOUN
ftr-308	559	14	rule	rule	NOUN
ftr-308	559	15	70(b	70(b	NUM
ftr-308	559	16	)	)	PUNCT
ftr-308	559	17	)	)	PUNCT
ftr-308	559	18	.	.	PUNCT
ftr-308	560	1	see	see	VERB
ftr-308	560	2	also	also	ADV
ftr-308	560	3	6	6	NUM
ftr-308	560	4	moore	moore	PROPN
ftr-308	560	5	et	et	PROPN
ftr-308	560	6	al	al	PROPN
ftr-308	560	7	.	.	PROPN
ftr-308	560	8	,	,	PUNCT
ftr-308	560	9	supra	supra	PROPN
ftr-308	560	10	note	note	PROPN
ftr-308	560	11	63	63	NUM
ftr-308	560	12	,	,	PUNCT
ftr-308	560	13	at	at	ADP
ftr-308	560	14	1	1	NUM
ftr-308	560	15	26.02	26.02	NUM
ftr-308	560	16	.	.	PUNCT
ftr-308	561	1	68	68	NUM
ftr-308	561	2	.	.	PUNCT
ftr-308	561	3	fed	fed	PROPN
ftr-308	561	4	.	.	PUNCT
ftr-308	562	1	r.	r.	PROPN
ftr-308	562	2	civ	civ	PROPN
ftr-308	562	3	.	.	PUNCT
ftr-308	563	1	p.	p.	NOUN
ftr-308	563	2	26(b)(1	26(b)(1	NUM
ftr-308	563	3	)	)	PUNCT
ftr-308	563	4	.	.	PUNCT
ftr-308	564	1	see	see	VERB
ftr-308	564	2	also	also	ADV
ftr-308	564	3	tax	tax	VERB
ftr-308	564	4	ct	ct	PROPN
ftr-308	564	5	.	.	PUNCT
ftr-308	565	1	r.	r.	PROPN
ftr-308	565	2	70(b)(1	70(b)(1	NUM
ftr-308	565	3	)	)	PUNCT
ftr-308	565	4	(	(	PUNCT
ftr-308	565	5	"	"	PUNCT
ftr-308	565	6	it	it	PRON
ftr-308	565	7	is	be	AUX
ftr-308	565	8	not	not	PART
ftr-308	565	9	ground	grind	VERB
ftr-308	565	10	for	for	ADP
ftr-308	565	11	objection	objection	NOUN
ftr-308	565	12	that	that	SCONJ
ftr-308	565	13	the	the	DET
ftr-308	565	14	information	information	NOUN
ftr-308	565	15	or	or	CCONJ
ftr-308	565	16	response	response	NOUN
ftr-308	565	17	sought	seek	VERB
ftr-308	565	18	will	will	AUX
ftr-308	565	19	be	be	AUX
ftr-308	565	20	inadmissible	inadmissible	ADJ
ftr-308	565	21	at	at	ADP
ftr-308	565	22	the	the	DET
ftr-308	565	23	trial	trial	NOUN
ftr-308	565	24	,	,	PUNCT
ftr-308	565	25	136	136	NUM
ftr-308	566	1	[	[	X
ftr-308	566	2	vol	vol	NOUN
ftr-308	566	3	.	.	PUNCT
ftr-308	567	1	14:4	14:4	NUM
ftr-308	567	2	the	the	DET
ftr-308	567	3	de	de	X
ftr-308	567	4	novo	novo	NOUN
ftr-308	567	5	doctrine	doctrine	NOUN
ftr-308	567	6	the	the	DET
ftr-308	567	7	service	service	NOUN
ftr-308	567	8	is	be	AUX
ftr-308	567	9	irrelevant	irrelevant	ADJ
ftr-308	567	10	because	because	SCONJ
ftr-308	567	11	taxpayers	taxpayer	NOUN
ftr-308	567	12	must	must	AUX
ftr-308	567	13	prove	prove	VERB
ftr-308	567	14	the	the	DET
ftr-308	567	15	service	service	NOUN
ftr-308	567	16	's	's	PART
ftr-308	567	17	determination	determination	NOUN
ftr-308	567	18	is	be	AUX
ftr-308	567	19	incorrect	incorrect	ADJ
ftr-308	567	20	or	or	CCONJ
ftr-308	567	21	prove	prove	VERB
ftr-308	567	22	their	their	PRON
ftr-308	567	23	entitlement	entitlement	NOUN
ftr-308	567	24	to	to	ADP
ftr-308	567	25	a	a	DET
ftr-308	567	26	refund	refund	NOUN
ftr-308	567	27	is	be	AUX
ftr-308	567	28	unfounded	unfounded	ADJ
ftr-308	567	29	.	.	PUNCT
ftr-308	568	1	nor	nor	CCONJ
ftr-308	568	2	is	be	AUX
ftr-308	568	3	information	information	NOUN
ftr-308	568	4	irrelevant	irrelevant	ADJ
ftr-308	568	5	for	for	ADP
ftr-308	568	6	discovery	discovery	NOUN
ftr-308	568	7	because	because	SCONJ
ftr-308	568	8	it	it	PRON
ftr-308	568	9	would	would	AUX
ftr-308	568	10	be	be	AUX
ftr-308	568	11	inadmissible	inadmissible	ADJ
ftr-308	568	12	at	at	ADP
ftr-308	568	13	trial.69	trial.69	ADV
ftr-308	568	14	thus	thus	ADV
ftr-308	568	15	,	,	PUNCT
ftr-308	568	16	information	information	NOUN
ftr-308	568	17	may	may	AUX
ftr-308	568	18	be	be	AUX
ftr-308	568	19	discoverable	discoverable	ADJ
ftr-308	568	20	even	even	ADV
ftr-308	568	21	if	if	SCONJ
ftr-308	568	22	,	,	PUNCT
ftr-308	568	23	under	under	ADP
ftr-308	568	24	the	the	DET
ftr-308	568	25	federal	federal	ADJ
ftr-308	568	26	rules	rule	NOUN
ftr-308	568	27	of	of	ADP
ftr-308	568	28	evidence	evidence	NOUN
ftr-308	568	29	,	,	PUNCT
ftr-308	568	30	it	it	PRON
ftr-308	568	31	would	would	AUX
ftr-308	568	32	be	be	AUX
ftr-308	568	33	cumulative	cumulative	ADJ
ftr-308	568	34	,	,	PUNCT
ftr-308	568	35	would	would	AUX
ftr-308	568	36	waste	waste	VERB
ftr-308	568	37	time	time	NOUN
ftr-308	568	38	or	or	CCONJ
ftr-308	568	39	might	might	AUX
ftr-308	568	40	mislead	mislead	VERB
ftr-308	568	41	the	the	DET
ftr-308	568	42	jury,7	jury,7	NOUN
ftr-308	568	43	0	0	NUM
ftr-308	568	44	is	be	AUX
ftr-308	568	45	hearsay	hearsay	ADJ
ftr-308	568	46	,	,	PUNCT
ftr-308	568	47	n	n	PRON
ftr-308	568	48	describes	describe	VERB
ftr-308	568	49	compromise	compromise	NOUN
ftr-308	568	50	offers	offer	NOUN
ftr-308	568	51	or	or	CCONJ
ftr-308	568	52	72	72	NUM
ftr-308	568	53	7negotiations	7negotiation	NOUN
ftr-308	568	54	,	,	PUNCT
ftr-308	568	55	is	be	AUX
ftr-308	568	56	evidence	evidence	NOUN
ftr-308	568	57	of	of	ADP
ftr-308	568	58	insurance	insurance	NOUN
ftr-308	568	59	against	against	ADP
ftr-308	568	60	liability	liability	NOUN
ftr-308	568	61	,	,	PUNCT
ftr-308	568	62	can	can	AUX
ftr-308	568	63	not	not	PART
ftr-308	568	64	be	be	AUX
ftr-308	568	65	authenticated,74	authenticated,74	NOUN
ftr-308	568	66	or	or	CCONJ
ftr-308	568	67	is	be	AUX
ftr-308	568	68	irrelevant	irrelevant	ADJ
ftr-308	568	69	under	under	ADP
ftr-308	568	70	the	the	DET
ftr-308	568	71	federal	federal	ADJ
ftr-308	568	72	rules	rule	NOUN
ftr-308	568	73	of	of	ADP
ftr-308	568	74	evidence	evidence	NOUN
ftr-308	568	75	.	.	PUNCT
ftr-308	569	1	like	like	ADP
ftr-308	569	2	its	its	PRON
ftr-308	569	3	counterpart	counterpart	NOUN
ftr-308	569	4	in	in	ADP
ftr-308	569	5	the	the	DET
ftr-308	569	6	discovery	discovery	NOUN
ftr-308	569	7	rules	rule	NOUN
ftr-308	569	8	,	,	PUNCT
ftr-308	569	9	the	the	DET
ftr-308	569	10	definition	definition	NOUN
ftr-308	569	11	of	of	ADP
ftr-308	569	12	relevancy	relevancy	NOUN
ftr-308	569	13	under	under	ADP
ftr-308	569	14	evidentiary	evidentiary	ADJ
ftr-308	569	15	rules	rule	NOUN
ftr-308	569	16	is	be	AUX
ftr-308	569	17	itself	itself	PRON
ftr-308	569	18	a	a	DET
ftr-308	569	19	broad	broad	ADJ
ftr-308	569	20	standard	standard	NOUN
ftr-308	569	21	.	.	PUNCT
ftr-308	570	1	the	the	DET
ftr-308	570	2	federal	federal	ADJ
ftr-308	570	3	rules	rule	NOUN
ftr-308	570	4	of	of	ADP
ftr-308	570	5	evidence	evidence	NOUN
ftr-308	570	6	govern	govern	VERB
ftr-308	570	7	the	the	DET
ftr-308	570	8	admissibility	admissibility	NOUN
ftr-308	570	9	,	,	PUNCT
ftr-308	570	10	rather	rather	ADV
ftr-308	570	11	than	than	ADP
ftr-308	570	12	the	the	DET
ftr-308	570	13	discovery	discovery	NOUN
ftr-308	570	14	,	,	PUNCT
ftr-308	570	15	of	of	ADP
ftr-308	570	16	evidence	evidence	NOUN
ftr-308	570	17	in	in	ADP
ftr-308	570	18	federal	federal	ADJ
ftr-308	570	19	civil	civil	ADJ
ftr-308	570	20	trials	trial	NOUN
ftr-308	570	21	and	and	CCONJ
ftr-308	570	22	in	in	ADP
ftr-308	570	23	the	the	DET
ftr-308	570	24	tax	tax	NOUN
ftr-308	570	25	court	court	NOUN
ftr-308	570	26	.	.	PUNCT
ftr-308	571	1	under	under	ADP
ftr-308	571	2	federal	federal	ADJ
ftr-308	571	3	rule	rule	NOUN
ftr-308	571	4	of	of	ADP
ftr-308	571	5	evidence	evidence	NOUN
ftr-308	571	6	401	401	NUM
ftr-308	571	7	:	:	PUNCT
ftr-308	571	8	evidence	evidence	NOUN
ftr-308	571	9	is	be	AUX
ftr-308	571	10	relevant	relevant	ADJ
ftr-308	571	11	if	if	SCONJ
ftr-308	571	12	:	:	PUNCT
ftr-308	571	13	(	(	PUNCT
ftr-308	571	14	a	a	X
ftr-308	571	15	)	)	PUNCT
ftr-308	571	16	it	it	PRON
ftr-308	571	17	has	have	VERB
ftr-308	571	18	any	any	DET
ftr-308	571	19	tendency	tendency	NOUN
ftr-308	571	20	to	to	PART
ftr-308	571	21	make	make	VERB
ftr-308	571	22	a	a	DET
ftr-308	571	23	fact	fact	NOUN
ftr-308	571	24	more	more	ADV
ftr-308	571	25	or	or	CCONJ
ftr-308	571	26	less	less	ADV
ftr-308	571	27	probable	probable	ADJ
ftr-308	571	28	than	than	SCONJ
ftr-308	571	29	it	it	PRON
ftr-308	571	30	would	would	AUX
ftr-308	571	31	be	be	AUX
ftr-308	571	32	without	without	ADP
ftr-308	571	33	the	the	DET
ftr-308	571	34	evidence	evidence	NOUN
ftr-308	571	35	;	;	PUNCT
ftr-308	571	36	and	and	CCONJ
ftr-308	571	37	(	(	PUNCT
ftr-308	571	38	b	b	X
ftr-308	571	39	)	)	PUNCT
ftr-308	571	40	the	the	DET
ftr-308	571	41	fact	fact	NOUN
ftr-308	571	42	is	be	AUX
ftr-308	571	43	of	of	ADP
ftr-308	571	44	consequence	consequence	NOUN
ftr-308	571	45	in	in	ADP
ftr-308	571	46	determining	determine	VERB
ftr-308	571	47	the	the	DET
ftr-308	571	48	action.7	action.7	PROPN
ftr-308	571	49	in	in	ADP
ftr-308	571	50	tax	tax	NOUN
ftr-308	571	51	cases	case	NOUN
ftr-308	571	52	,	,	PUNCT
ftr-308	571	53	trial	trial	NOUN
ftr-308	571	54	courts	court	NOUN
ftr-308	571	55	are	be	AUX
ftr-308	571	56	given	give	VERB
ftr-308	571	57	significant	significant	ADJ
ftr-308	571	58	discretion	discretion	NOUN
ftr-308	571	59	to	to	PART
ftr-308	571	60	determine	determine	VERB
ftr-308	571	61	the	the	DET
ftr-308	571	62	scope	scope	NOUN
ftr-308	571	63	of	of	ADP
ftr-308	571	64	relevancy	relevancy	NOUN
ftr-308	571	65	,	,	PUNCT
ftr-308	571	66	and	and	CCONJ
ftr-308	571	67	regularly	regularly	ADV
ftr-308	571	68	interpret	interpret	VERB
ftr-308	571	69	the	the	DET
ftr-308	571	70	term	term	NOUN
ftr-308	571	71	broadly	broadly	ADV
ftr-308	571	72	.	.	PUNCT
ftr-308	572	1	if	if	SCONJ
ftr-308	572	2	that	that	DET
ftr-308	572	3	information	information	NOUN
ftr-308	572	4	or	or	CCONJ
ftr-308	572	5	response	response	NOUN
ftr-308	572	6	appears	appear	VERB
ftr-308	572	7	reasonably	reasonably	ADV
ftr-308	572	8	calculated	calculate	VERB
ftr-308	572	9	to	to	PART
ftr-308	572	10	lead	lead	VERB
ftr-308	572	11	to	to	ADP
ftr-308	572	12	discovery	discovery	NOUN
ftr-308	572	13	of	of	ADP
ftr-308	572	14	admissible	admissible	ADJ
ftr-308	572	15	evidence	evidence	NOUN
ftr-308	572	16	,	,	PUNCT
ftr-308	572	17	regardless	regardless	ADV
ftr-308	572	18	of	of	ADP
ftr-308	572	19	the	the	DET
ftr-308	572	20	burden	burden	NOUN
ftr-308	572	21	ofproof	ofproof	PROPN
ftr-308	572	22	involved	involve	VERB
ftr-308	572	23	.	.	PUNCT
ftr-308	572	24	"	"	PUNCT
ftr-308	573	1	(	(	PUNCT
ftr-308	573	2	emphasis	emphasis	NOUN
ftr-308	573	3	added	add	VERB
ftr-308	573	4	)	)	PUNCT
ftr-308	573	5	)	)	PUNCT
ftr-308	573	6	.	.	PUNCT
ftr-308	574	1	69	69	NUM
ftr-308	574	2	.	.	PUNCT
ftr-308	575	1	fed	fed	PROPN
ftr-308	575	2	.	.	PUNCT
ftr-308	576	1	r.	r.	PROPN
ftr-308	576	2	civ	civ	PROPN
ftr-308	576	3	.	.	PUNCT
ftr-308	577	1	p.	p.	NOUN
ftr-308	577	2	26(b)(1	26(b)(1	NUM
ftr-308	577	3	)	)	PUNCT
ftr-308	577	4	;	;	PUNCT
ftr-308	577	5	tax	tax	NOUN
ftr-308	577	6	ct	ct	PROPN
ftr-308	577	7	.	.	PUNCT
ftr-308	578	1	r.	r.	PROPN
ftr-308	578	2	70(b)(1	70(b)(1	NUM
ftr-308	578	3	)	)	PUNCT
ftr-308	578	4	.	.	PUNCT
ftr-308	579	1	70	70	X
ftr-308	579	2	.	.	X
ftr-308	580	1	see	see	VERB
ftr-308	580	2	fed	fed	PROPN
ftr-308	580	3	.	.	PUNCT
ftr-308	581	1	r.	r.	PROPN
ftr-308	581	2	evid	evid	PROPN
ftr-308	581	3	.	.	PUNCT
ftr-308	582	1	403	403	NUM
ftr-308	582	2	.	.	PUNCT
ftr-308	583	1	71	71	NUM
ftr-308	583	2	.	.	PUNCT
ftr-308	584	1	see	see	VERB
ftr-308	584	2	fed	fed	PROPN
ftr-308	584	3	.	.	PUNCT
ftr-308	585	1	r.	r.	PROPN
ftr-308	585	2	evid	evid	PROPN
ftr-308	585	3	.	.	PUNCT
ftr-308	586	1	802	802	NUM
ftr-308	586	2	.	.	X
ftr-308	586	3	72	72	NUM
ftr-308	586	4	.	.	PUNCT
ftr-308	587	1	see	see	VERB
ftr-308	587	2	fed	fed	PROPN
ftr-308	587	3	.	.	PUNCT
ftr-308	588	1	r.	r.	PROPN
ftr-308	588	2	evid	evid	PROPN
ftr-308	588	3	.	.	PUNCT
ftr-308	589	1	408(a	408(a	NOUN
ftr-308	589	2	)	)	PUNCT
ftr-308	589	3	.	.	PUNCT
ftr-308	590	1	73	73	NUM
ftr-308	590	2	.	.	PUNCT
ftr-308	591	1	see	see	VERB
ftr-308	591	2	fed	fed	PROPN
ftr-308	591	3	.	.	PUNCT
ftr-308	592	1	r.	r.	PROPN
ftr-308	592	2	evid	evid	PROPN
ftr-308	592	3	.	.	PUNCT
ftr-308	593	1	411	411	NUM
ftr-308	593	2	.	.	PUNCT
ftr-308	594	1	74	74	NUM
ftr-308	594	2	.	.	PUNCT
ftr-308	595	1	see	see	VERB
ftr-308	595	2	fed	fed	PROPN
ftr-308	595	3	.	.	PUNCT
ftr-308	596	1	r.	r.	PROPN
ftr-308	596	2	evid	evid	PROPN
ftr-308	596	3	.	.	PUNCT
ftr-308	597	1	901	901	NUM
ftr-308	597	2	.	.	PUNCT
ftr-308	598	1	75	75	NUM
ftr-308	598	2	.	.	PUNCT
ftr-308	599	1	the	the	DET
ftr-308	599	2	tax	tax	NOUN
ftr-308	599	3	court	court	NOUN
ftr-308	599	4	follows	follow	VERB
ftr-308	599	5	the	the	DET
ftr-308	599	6	federal	federal	ADJ
ftr-308	599	7	rules	rule	NOUN
ftr-308	599	8	of	of	ADP
ftr-308	599	9	evidence	evidence	NOUN
ftr-308	599	10	as	as	SCONJ
ftr-308	599	11	adopted	adopt	VERB
ftr-308	599	12	by	by	ADP
ftr-308	599	13	the	the	DET
ftr-308	599	14	u.s	u.s	PROPN
ftr-308	599	15	.	.	PROPN
ftr-308	599	16	district	district	PROPN
ftr-308	599	17	court	court	NOUN
ftr-308	599	18	for	for	ADP
ftr-308	599	19	the	the	DET
ftr-308	599	20	district	district	PROPN
ftr-308	599	21	of	of	ADP
ftr-308	599	22	columbia	columbia	PROPN
ftr-308	599	23	for	for	ADP
ftr-308	599	24	non	non	ADJ
ftr-308	599	25	-	-	ADJ
ftr-308	599	26	jury	jury	ADJ
ftr-308	599	27	trials	trial	NOUN
ftr-308	599	28	.	.	PUNCT
ftr-308	600	1	tax	tax	NOUN
ftr-308	600	2	ct	ct	PROPN
ftr-308	600	3	.	.	PUNCT
ftr-308	601	1	r.	r.	PROPN
ftr-308	601	2	143(a	143(a	PROPN
ftr-308	601	3	)	)	PUNCT
ftr-308	601	4	;	;	PUNCT
ftr-308	601	5	i.r.c	i.r.c	NOUN
ftr-308	601	6	.	.	PUNCT
ftr-308	602	1	§	§	PROPN
ftr-308	602	2	7453	7453	NUM
ftr-308	602	3	.	.	PUNCT
ftr-308	603	1	76	76	NUM
ftr-308	603	2	.	.	PUNCT
ftr-308	604	1	fed	fed	PROPN
ftr-308	604	2	.	.	PUNCT
ftr-308	605	1	r.	r.	PROPN
ftr-308	605	2	evid	evid	PROPN
ftr-308	605	3	.	.	PUNCT
ftr-308	606	1	401	401	NUM
ftr-308	606	2	(	(	PUNCT
ftr-308	606	3	emphasis	emphasis	NOUN
ftr-308	606	4	added	add	VERB
ftr-308	606	5	)	)	PUNCT
ftr-308	606	6	.	.	PUNCT
ftr-308	607	1	77	77	NUM
ftr-308	607	2	.	.	PUNCT
ftr-308	608	1	see	see	VERB
ftr-308	608	2	,	,	PUNCT
ftr-308	608	3	e.g.	e.g.	ADV
ftr-308	608	4	,	,	PUNCT
ftr-308	608	5	kalo	kalo	PROPN
ftr-308	608	6	v.	v.	PROPN
ftr-308	608	7	commissioner	commissioner	PROPN
ftr-308	608	8	,	,	PUNCT
ftr-308	608	9	98	98	NUM
ftr-308	608	10	-	-	SYM
ftr-308	608	11	2	2	NUM
ftr-308	608	12	u.s	u.s	PROPN
ftr-308	608	13	.	.	PROPN
ftr-308	608	14	tax	tax	PROPN
ftr-308	608	15	cas	cas	PROPN
ftr-308	608	16	.	.	PROPN
ftr-308	609	1	t	t	PROPN
ftr-308	609	2	50,514	50,514	NUM
ftr-308	609	3	,	,	PUNCT
ftr-308	609	4	85,14243	85,14243	NUM
ftr-308	609	5	,	,	PUNCT
ftr-308	609	6	81	81	NUM
ftr-308	609	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	609	8	98	98	NUM
ftr-308	609	9	-	-	SYM
ftr-308	609	10	2266	2266	NUM
ftr-308	609	11	,	,	PUNCT
ftr-308	609	12	2269	2269	NUM
ftr-308	609	13	-	-	SYM
ftr-308	609	14	71	71	NUM
ftr-308	609	15	(	(	PUNCT
ftr-308	609	16	6th	6th	ADJ
ftr-308	609	17	cir	cir	NOUN
ftr-308	609	18	.	.	PUNCT
ftr-308	609	19	1998	1998	NUM
ftr-308	609	20	)	)	PUNCT
ftr-308	609	21	;	;	PUNCT
ftr-308	609	22	robinette	robinette	PROPN
ftr-308	609	23	v.	v.	PROPN
ftr-308	609	24	commissioner	commissioner	PROPN
ftr-308	609	25	,	,	PUNCT
ftr-308	609	26	123	123	NUM
ftr-308	609	27	t.c	t.c	PROPN
ftr-308	609	28	.	.	PROPN
ftr-308	609	29	85	85	NUM
ftr-308	609	30	,	,	PUNCT
ftr-308	609	31	103	103	NUM
ftr-308	609	32	-	-	SYM
ftr-308	609	33	04	04	NUM
ftr-308	609	34	(	(	PUNCT
ftr-308	609	35	2004	2004	NUM
ftr-308	609	36	)	)	PUNCT
ftr-308	609	37	,	,	PUNCT
ftr-308	609	38	rev'd	rev'd	VERB
ftr-308	609	39	,	,	PUNCT
ftr-308	609	40	439	439	NUM
ftr-308	609	41	f.3d	f.3d	NUM
ftr-308	609	42	455	455	NUM
ftr-308	609	43	(	(	PUNCT
ftr-308	609	44	8th	8th	ADJ
ftr-308	609	45	cir	cir	NOUN
ftr-308	609	46	.	.	PUNCT
ftr-308	609	47	2006	2006	NUM
ftr-308	609	48	)	)	PUNCT
ftr-308	609	49	;	;	PUNCT
ftr-308	609	50	estate	estate	NOUN
ftr-308	609	51	of	of	ADP
ftr-308	609	52	gilford	gilford	PROPN
ftr-308	609	53	v.	v.	PROPN
ftr-308	609	54	commissioner	commissioner	PROPN
ftr-308	609	55	,	,	PUNCT
ftr-308	609	56	88	88	NUM
ftr-308	609	57	t.c	t.c	PROPN
ftr-308	609	58	.	.	PROPN
ftr-308	609	59	38	38	NUM
ftr-308	609	60	,	,	PUNCT
ftr-308	609	61	53	53	NUM
ftr-308	609	62	-	-	SYM
ftr-308	609	63	54	54	NUM
ftr-308	609	64	(	(	PUNCT
ftr-308	609	65	1987	1987	NUM
ftr-308	609	66	)	)	PUNCT
ftr-308	609	67	;	;	PUNCT
ftr-308	609	68	karme	karme	PROPN
ftr-308	609	69	v.	v.	PROPN
ftr-308	609	70	commissioner	commissioner	PROPN
ftr-308	609	71	,	,	PUNCT
ftr-308	609	72	73	73	NUM
ftr-308	609	73	t.c	t.c	PROPN
ftr-308	609	74	.	.	PROPN
ftr-308	609	75	1163	1163	NUM
ftr-308	609	76	,	,	PUNCT
ftr-308	609	77	1178	1178	NUM
ftr-308	609	78	-	-	SYM
ftr-308	609	79	80	80	NUM
ftr-308	609	80	(	(	PUNCT
ftr-308	609	81	1980	1980	NUM
ftr-308	609	82	)	)	PUNCT
ftr-308	609	83	.	.	PUNCT
ftr-308	610	1	see	see	VERB
ftr-308	610	2	also	also	ADV
ftr-308	610	3	procter	procter	PROPN
ftr-308	610	4	&	&	CCONJ
ftr-308	610	5	gamble	gamble	PROPN
ftr-308	610	6	co.	co.	PROPN
ftr-308	610	7	v.	v.	PROPN
ftr-308	610	8	united	united	PROPN
ftr-308	610	9	states	states	PROPN
ftr-308	610	10	,	,	PUNCT
ftr-308	610	11	2010	2010	NUM
ftr-308	610	12	-	-	SYM
ftr-308	610	13	1	1	NUM
ftr-308	610	14	u.s	u.s	PROPN
ftr-308	610	15	.	.	PROPN
ftr-308	610	16	tax	tax	PROPN
ftr-308	610	17	cas	cas	PROPN
ftr-308	610	18	.	.	PROPN
ftr-308	610	19	50,146	50,146	NUM
ftr-308	610	20	,	,	PUNCT
ftr-308	610	21	83,196	83,196	NUM
ftr-308	610	22	,	,	PUNCT
ftr-308	610	23	105	105	NUM
ftr-308	610	24	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	610	25	2010	2010	NUM
ftr-308	610	26	-	-	SYM
ftr-308	610	27	330	330	NUM
ftr-308	610	28	,	,	PUNCT
ftr-308	610	29	332	332	NUM
ftr-308	610	30	(	(	PUNCT
ftr-308	610	31	s.d	s.d	PROPN
ftr-308	610	32	.	.	PROPN
ftr-308	610	33	ohio	ohio	PROPN
ftr-308	610	34	2009	2009	NUM
ftr-308	610	35	)	)	PUNCT
ftr-308	610	36	(	(	PUNCT
ftr-308	610	37	construing	construe	VERB
ftr-308	610	38	fed	fed	PROPN
ftr-308	610	39	.	.	PUNCT
ftr-308	611	1	r.	r.	PROPN
ftr-308	611	2	civ	civ	PROPN
ftr-308	611	3	.	.	PUNCT
ftr-308	612	1	p.	p.	NOUN
ftr-308	612	2	26(b)(1	26(b)(1	NUM
ftr-308	612	3	)	)	PUNCT
ftr-308	612	4	)	)	PUNCT
ftr-308	612	5	;	;	PUNCT
ftr-308	612	6	vons	vons	PROPN
ftr-308	612	7	cos	cos	PROPN
ftr-308	612	8	.	.	PROPN
ftr-308	612	9	,	,	PUNCT
ftr-308	612	10	inc	inc	PROPN
ftr-308	612	11	.	.	PROPN
ftr-308	612	12	v.	v.	PROPN
ftr-308	612	13	united	united	PROPN
ftr-308	612	14	states	states	PROPN
ftr-308	612	15	,	,	PUNCT
ftr-308	612	16	51	51	NUM
ftr-308	612	17	fed	fed	PROPN
ftr-308	612	18	.	.	PUNCT
ftr-308	613	1	cl	cl	NOUN
ftr-308	613	2	.	.	PROPN
ftr-308	614	1	1	1	NUM
ftr-308	614	2	,	,	PUNCT
ftr-308	614	3	19	19	NUM
ftr-308	614	4	(	(	PUNCT
ftr-308	614	5	2001	2001	NUM
ftr-308	614	6	)	)	PUNCT
ftr-308	614	7	(	(	PUNCT
ftr-308	614	8	"	"	PUNCT
ftr-308	614	9	indeed	indeed	ADV
ftr-308	614	10	,	,	PUNCT
ftr-308	614	11	the	the	DET
ftr-308	614	12	language	language	NOUN
ftr-308	614	13	establishing	establish	VERB
ftr-308	614	14	what	what	PRON
ftr-308	614	15	is	be	AUX
ftr-308	614	16	'	'	PUNCT
ftr-308	614	17	relevant	relevant	ADJ
ftr-308	614	18	evidence	evidence	NOUN
ftr-308	614	19	'	'	PUNCT
ftr-308	614	20	under	under	ADP
ftr-308	614	21	the	the	DET
ftr-308	614	22	federal	federal	ADJ
ftr-308	614	23	rules	rule	NOUN
ftr-308	614	24	of	of	ADP
ftr-308	614	25	evidence	evidence	NOUN
ftr-308	614	26	is	be	AUX
ftr-308	614	27	quite	quite	ADV
ftr-308	614	28	different	different	ADJ
ftr-308	614	29	and	and	CCONJ
ftr-308	614	30	certainly	certainly	ADV
ftr-308	614	31	much	much	ADV
ftr-308	614	32	broader	broad	ADJ
ftr-308	614	33	than	than	ADP
ftr-308	614	34	the	the	DET
ftr-308	614	35	'	'	PUNCT
ftr-308	614	36	directly	directly	ADV
ftr-308	614	37	related	relate	VERB
ftr-308	614	38	'	'	PUNCT
ftr-308	614	39	language	language	NOUN
ftr-308	614	40	in	in	ADP
ftr-308	614	41	section	section	NOUN
ftr-308	614	42	6103(h)(4)(b	6103(h)(4)(b	NUM
ftr-308	614	43	)	)	PUNCT
ftr-308	614	44	a	a	DET
ftr-308	614	45	difference	difference	NOUN
ftr-308	614	46	which	which	PRON
ftr-308	614	47	the	the	DET
ftr-308	614	48	legislative	legislative	ADJ
ftr-308	614	49	history	history	NOUN
ftr-308	614	50	of	of	ADP
ftr-308	614	51	the	the	DET
ftr-308	614	52	latter	latter	ADJ
ftr-308	614	53	provision	provision	NOUN
ftr-308	614	54	indicates	indicate	VERB
ftr-308	614	55	should	should	AUX
ftr-308	614	56	not	not	PART
ftr-308	614	57	be	be	AUX
ftr-308	614	58	overlooked	overlook	VERB
ftr-308	614	59	.	.	PUNCT
ftr-308	614	60	"	"	PUNCT
ftr-308	614	61	)	)	PUNCT
ftr-308	614	62	.	.	PUNCT
ftr-308	615	1	2013	2013	NUM
ftr-308	615	2	]	]	SYM
ftr-308	615	3	137	137	NUM
ftr-308	615	4	florida	florida	PROPN
ftr-308	615	5	tax	tax	NOUN
ftr-308	615	6	review	review	NOUN
ftr-308	615	7	however	however	ADV
ftr-308	615	8	,	,	PUNCT
ftr-308	615	9	in	in	ADP
ftr-308	615	10	contravention	contravention	NOUN
ftr-308	615	11	of	of	ADP
ftr-308	615	12	the	the	DET
ftr-308	615	13	broad	broad	ADJ
ftr-308	615	14	scope	scope	NOUN
ftr-308	615	15	of	of	ADP
ftr-308	615	16	relevancy	relevancy	NOUN
ftr-308	615	17	under	under	ADP
ftr-308	615	18	these	these	DET
ftr-308	615	19	rules	rule	NOUN
ftr-308	615	20	,	,	PUNCT
ftr-308	615	21	applying	apply	VERB
ftr-308	615	22	the	the	DET
ftr-308	615	23	de	de	X
ftr-308	615	24	novo	novo	NOUN
ftr-308	615	25	doctrine	doctrine	NOUN
ftr-308	615	26	as	as	ADP
ftr-308	615	27	a	a	DET
ftr-308	615	28	standard	standard	NOUN
ftr-308	615	29	of	of	ADP
ftr-308	615	30	relevancy	relevancy	NOUN
ftr-308	615	31	potentially	potentially	ADV
ftr-308	615	32	exempts	exempt	VERB
ftr-308	615	33	from	from	ADP
ftr-308	615	34	discovery	discovery	NOUN
ftr-308	615	35	or	or	CCONJ
ftr-308	615	36	introduction	introduction	NOUN
ftr-308	615	37	into	into	ADP
ftr-308	615	38	evidence	evidence	NOUN
ftr-308	615	39	a	a	DET
ftr-308	615	40	wide	wide	ADJ
ftr-308	615	41	range	range	NOUN
ftr-308	615	42	of	of	ADP
ftr-308	615	43	facts	fact	NOUN
ftr-308	615	44	gathered	gather	VERB
ftr-308	615	45	and	and	CCONJ
ftr-308	615	46	developed	develop	VERB
ftr-308	615	47	by	by	ADP
ftr-308	615	48	the	the	DET
ftr-308	615	49	service	service	NOUN
ftr-308	615	50	.	.	PUNCT
ftr-308	616	1	such	such	DET
ftr-308	616	2	an	an	DET
ftr-308	616	3	application	application	NOUN
ftr-308	616	4	of	of	ADP
ftr-308	616	5	the	the	DET
ftr-308	616	6	de	de	X
ftr-308	616	7	novo	novo	PROPN
ftr-308	616	8	doctrine	doctrine	NOUN
ftr-308	616	9	also	also	ADV
ftr-308	616	10	contravenes	contravene	VERB
ftr-308	616	11	the	the	DET
ftr-308	616	12	tax	tax	NOUN
ftr-308	616	13	court	court	NOUN
ftr-308	616	14	's	's	PART
ftr-308	616	15	rules	rule	NOUN
ftr-308	616	16	,	,	PUNCT
ftr-308	616	17	which	which	PRON
ftr-308	616	18	,	,	PUNCT
ftr-308	616	19	in	in	ADP
ftr-308	616	20	addition	addition	NOUN
ftr-308	616	21	to	to	ADP
ftr-308	616	22	purely	purely	ADV
ftr-308	616	23	factual	factual	ADJ
ftr-308	616	24	information	information	NOUN
ftr-308	616	25	,	,	PUNCT
ftr-308	616	26	allow	allow	VERB
ftr-308	616	27	discovery	discovery	NOUN
ftr-308	616	28	of	of	ADP
ftr-308	616	29	information	information	NOUN
ftr-308	616	30	that	that	PRON
ftr-308	616	31	"	"	PUNCT
ftr-308	616	32	involves	involve	VERB
ftr-308	616	33	an	an	DET
ftr-308	616	34	opinion	opinion	NOUN
ftr-308	616	35	or	or	CCONJ
ftr-308	616	36	contention	contention	NOUN
ftr-308	616	37	that	that	PRON
ftr-308	616	38	relates	relate	VERB
ftr-308	616	39	to	to	PART
ftr-308	616	40	fact	fact	NOUN
ftr-308	616	41	or	or	CCONJ
ftr-308	616	42	to	to	ADP
ftr-308	616	43	the	the	DET
ftr-308	616	44	application	application	NOUN
ftr-308	616	45	of	of	ADP
ftr-308	616	46	law	law	NOUN
ftr-308	616	47	to	to	PART
ftr-308	616	48	fact	fact	NOUN
ftr-308	616	49	.	.	PUNCT
ftr-308	617	1	"78	"78	PROPN
ftr-308	617	2	as	as	SCONJ
ftr-308	617	3	noted	note	VERB
ftr-308	617	4	below	below	ADV
ftr-308	617	5	,	,	PUNCT
ftr-308	617	6	the	the	DET
ftr-308	617	7	service	service	NOUN
ftr-308	617	8	regularly	regularly	ADV
ftr-308	617	9	obtains	obtain	VERB
ftr-308	617	10	such	such	ADJ
ftr-308	617	11	information	information	NOUN
ftr-308	617	12	from	from	ADP
ftr-308	617	13	sources	source	NOUN
ftr-308	617	14	other	other	ADJ
ftr-308	617	15	than	than	ADP
ftr-308	617	16	the	the	DET
ftr-308	617	17	taxpayer	taxpayer	NOUN
ftr-308	617	18	,	,	PUNCT
ftr-308	617	19	and	and	CCONJ
ftr-308	617	20	discovery	discovery	NOUN
ftr-308	617	21	requests	request	NOUN
ftr-308	617	22	are	be	AUX
ftr-308	617	23	often	often	ADV
ftr-308	617	24	the	the	DET
ftr-308	617	25	quickest	quick	ADJ
ftr-308	617	26	and	and	CCONJ
ftr-308	617	27	least	least	ADV
ftr-308	617	28	expensive	expensive	ADJ
ftr-308	617	29	way	way	NOUN
ftr-308	617	30	for	for	SCONJ
ftr-308	617	31	taxpayers	taxpayer	NOUN
ftr-308	617	32	to	to	PART
ftr-308	617	33	obtain	obtain	VERB
ftr-308	617	34	such	such	ADJ
ftr-308	617	35	information	information	NOUN
ftr-308	617	36	.	.	PUNCT
ftr-308	618	1	b.	b.	PROPN
ftr-308	619	1	the	the	DET
ftr-308	619	2	de	de	PROPN
ftr-308	619	3	novo	novo	NOUN
ftr-308	619	4	doctrine	doctrine	NOUN
ftr-308	619	5	enables	enable	VERB
ftr-308	619	6	the	the	DET
ftr-308	619	7	service	service	NOUN
ftr-308	619	8	to	to	PART
ftr-308	619	9	withhold	withhold	VERB
ftr-308	619	10	from	from	ADP
ftr-308	619	11	taxpayers	taxpayer	NOUN
ftr-308	619	12	materials	material	NOUN
ftr-308	619	13	it	it	PRON
ftr-308	619	14	has	have	AUX
ftr-308	619	15	gathered	gather	VERB
ftr-308	619	16	from	from	ADP
ftr-308	619	17	third	third	ADJ
ftr-308	619	18	parties	party	NOUN
ftr-308	619	19	and	and	CCONJ
ftr-308	619	20	deemed	deem	VERB
ftr-308	619	21	relevant	relevant	ADJ
ftr-308	619	22	to	to	ADP
ftr-308	619	23	taxpayers	taxpayer	NOUN
ftr-308	619	24	'	'	PART
ftr-308	619	25	examinations	examination	NOUN
ftr-308	619	26	the	the	DET
ftr-308	619	27	service	service	NOUN
ftr-308	619	28	regularly	regularly	ADV
ftr-308	619	29	contacts	contact	NOUN
ftr-308	619	30	and	and	CCONJ
ftr-308	619	31	obtains	obtain	VERB
ftr-308	619	32	information	information	NOUN
ftr-308	619	33	from	from	ADP
ftr-308	619	34	third	third	ADJ
ftr-308	619	35	parties	party	NOUN
ftr-308	619	36	as	as	ADP
ftr-308	619	37	part	part	NOUN
ftr-308	619	38	of	of	ADP
ftr-308	619	39	its	its	PRON
ftr-308	619	40	examination	examination	NOUN
ftr-308	619	41	process	process	NOUN
ftr-308	619	42	,	,	PUNCT
ftr-308	619	43	both	both	CCONJ
ftr-308	619	44	informally	informally	ADV
ftr-308	619	45	and	and	CCONJ
ftr-308	619	46	using	use	VERB
ftr-308	619	47	the	the	DET
ftr-308	619	48	summons	summon	NOUN
ftr-308	619	49	process.79	process.79	NOUN
ftr-308	619	50	taxpayers	taxpayer	NOUN
ftr-308	619	51	are	be	AUX
ftr-308	619	52	generally	generally	ADV
ftr-308	619	53	entitled	entitle	VERB
ftr-308	619	54	to	to	PART
ftr-308	619	55	notice	notice	VERB
ftr-308	619	56	of	of	ADP
ftr-308	619	57	this	this	DET
ftr-308	619	58	information	information	NOUN
ftr-308	619	59	gathering	gathering	NOUN
ftr-308	619	60	when	when	SCONJ
ftr-308	619	61	summons	summon	NOUN
ftr-308	619	62	are	be	AUX
ftr-308	619	63	issued,80	issued,80	NOUN
ftr-308	619	64	and	and	CCONJ
ftr-308	619	65	in	in	ADP
ftr-308	619	66	the	the	DET
ftr-308	619	67	third	third	ADJ
ftr-308	619	68	-	-	PUNCT
ftr-308	619	69	party	party	NOUN
ftr-308	619	70	contact	contact	NOUN
ftr-308	619	71	context	context	NOUN
ftr-308	619	72	,	,	PUNCT
ftr-308	619	73	when	when	SCONJ
ftr-308	619	74	the	the	DET
ftr-308	619	75	contact	contact	NOUN
ftr-308	619	76	:	:	PUNCT
ftr-308	619	77	"	"	PUNCT
ftr-308	619	78	(	(	PUNCT
ftr-308	619	79	1	1	X
ftr-308	619	80	)	)	PUNCT
ftr-308	619	81	is	be	AUX
ftr-308	619	82	initiated	initiate	VERB
ftr-308	619	83	by	by	ADP
ftr-308	619	84	[	[	PUNCT
ftr-308	619	85	a	a	DET
ftr-308	619	86	service	service	NOUN
ftr-308	619	87	]	]	PUNCT
ftr-308	619	88	employee	employee	NOUN
ftr-308	619	89	;	;	PUNCT
ftr-308	619	90	(	(	PUNCT
ftr-308	619	91	2	2	X
ftr-308	619	92	)	)	PUNCT
ftr-308	619	93	is	be	AUX
ftr-308	619	94	made	make	VERB
ftr-308	619	95	to	to	ADP
ftr-308	619	96	a	a	DET
ftr-308	619	97	person	person	NOUN
ftr-308	619	98	other	other	ADJ
ftr-308	619	99	than	than	ADP
ftr-308	619	100	the	the	DET
ftr-308	619	101	taxpayer	taxpayer	NOUN
ftr-308	619	102	;	;	PUNCT
ftr-308	619	103	(	(	PUNCT
ftr-308	619	104	3	3	X
ftr-308	619	105	)	)	PUNCT
ftr-308	619	106	is	be	AUX
ftr-308	619	107	made	make	VERB
ftr-308	619	108	with	with	ADP
ftr-308	619	109	respect	respect	NOUN
ftr-308	619	110	to	to	ADP
ftr-308	619	111	the	the	DET
ftr-308	619	112	determination	determination	NOUN
ftr-308	619	113	or	or	CCONJ
ftr-308	619	114	collection	collection	NOUN
ftr-308	619	115	of	of	ADP
ftr-308	619	116	[	[	X
ftr-308	619	117	a	a	X
ftr-308	619	118	]	]	X
ftr-308	619	119	tax	tax	NOUN
ftr-308	619	120	liability	liability	NOUN
ftr-308	619	121	of	of	ADP
ftr-308	619	122	[	[	X
ftr-308	619	123	the	the	X
ftr-308	619	124	]	]	X
ftr-308	619	125	taxpayer	taxpayer	NOUN
ftr-308	619	126	;	;	PUNCT
ftr-308	619	127	(	(	PUNCT
ftr-308	619	128	4	4	X
ftr-308	619	129	)	)	PUNCT
ftr-308	619	130	discloses	disclose	VERB
ftr-308	619	131	the	the	DET
ftr-308	619	132	[	[	X
ftr-308	619	133	taxpayer	taxpayer	NOUN
ftr-308	619	134	's	's	PART
ftr-308	619	135	]	]	X
ftr-308	619	136	identity	identity	NOUN
ftr-308	619	137	.	.	PUNCT
ftr-308	619	138	.	.	PUNCT
ftr-308	620	1	.	.	PUNCT
ftr-308	621	1	;	;	PUNCT
ftr-308	621	2	and	and	CCONJ
ftr-308	621	3	(	(	PUNCT
ftr-308	621	4	5	5	X
ftr-308	621	5	)	)	PUNCT
ftr-308	621	6	discloses	disclose	VERB
ftr-308	621	7	the	the	DET
ftr-308	621	8	association	association	NOUN
ftr-308	621	9	of	of	ADP
ftr-308	621	10	the	the	DET
ftr-308	621	11	[	[	X
ftr-308	621	12	service	service	NOUN
ftr-308	621	13	]	]	PUNCT
ftr-308	621	14	employee	employee	NOUN
ftr-308	621	15	with	with	ADP
ftr-308	621	16	the	the	DET
ftr-308	621	17	[	[	X
ftr-308	621	18	service]."8	service]."8	PROPN
ftr-308	621	19	in	in	ADP
ftr-308	621	20	other	other	ADJ
ftr-308	621	21	contexts	contexts	NOUN
ftr-308	621	22	,	,	PUNCT
ftr-308	621	23	however	however	ADV
ftr-308	621	24	,	,	PUNCT
ftr-308	621	25	taxpayers	taxpayer	NOUN
ftr-308	621	26	are	be	AUX
ftr-308	621	27	not	not	PART
ftr-308	621	28	entitled	entitle	VERB
ftr-308	621	29	to	to	PART
ftr-308	621	30	notice	notice	VERB
ftr-308	621	31	that	that	SCONJ
ftr-308	621	32	the	the	DET
ftr-308	621	33	service	service	NOUN
ftr-308	621	34	has	have	AUX
ftr-308	621	35	gathered	gather	VERB
ftr-308	621	36	materials	material	NOUN
ftr-308	621	37	from	from	ADP
ftr-308	621	38	third	third	ADJ
ftr-308	621	39	parties	party	NOUN
ftr-308	621	40	to	to	PART
ftr-308	621	41	assist	assist	VERB
ftr-308	621	42	the	the	DET
ftr-308	621	43	service	service	NOUN
ftr-308	621	44	in	in	ADP
ftr-308	621	45	its	its	PRON
ftr-308	621	46	examination.82	examination.82	NOUN
ftr-308	621	47	in	in	ADP
ftr-308	621	48	addition	addition	NOUN
ftr-308	621	49	,	,	PUNCT
ftr-308	621	50	the	the	DET
ftr-308	621	51	service	service	NOUN
ftr-308	621	52	occasionally	occasionally	ADV
ftr-308	621	53	gathers	gather	VERB
ftr-308	621	54	or	or	CCONJ
ftr-308	621	55	obtains	obtain	VERB
ftr-308	621	56	information	information	NOUN
ftr-308	621	57	about	about	ADP
ftr-308	621	58	other	other	ADJ
ftr-308	621	59	taxpayers	taxpayer	NOUN
ftr-308	621	60	to	to	PART
ftr-308	621	61	be	be	AUX
ftr-308	621	62	used	use	VERB
ftr-308	621	63	as	as	ADP
ftr-308	621	64	evidence	evidence	NOUN
ftr-308	621	65	that	that	PRON
ftr-308	621	66	might	might	AUX
ftr-308	621	67	prove	prove	VERB
ftr-308	621	68	or	or	CCONJ
ftr-308	621	69	disprove	disprove	VERB
ftr-308	621	70	issues	issue	NOUN
ftr-308	621	71	to	to	PART
ftr-308	621	72	be	be	AUX
ftr-308	621	73	decided	decide	VERB
ftr-308	621	74	in	in	ADP
ftr-308	621	75	the	the	DET
ftr-308	621	76	83	83	NUM
ftr-308	621	77	taxpayer	taxpayer	NOUN
ftr-308	621	78	's	's	PART
ftr-308	621	79	case	case	NOUN
ftr-308	621	80	.	.	PUNCT
ftr-308	622	1	78	78	NUM
ftr-308	622	2	.	.	PUNCT
ftr-308	623	1	tax	tax	NOUN
ftr-308	623	2	ct	ct	PROPN
ftr-308	623	3	.	.	PUNCT
ftr-308	624	1	r.	r.	PROPN
ftr-308	624	2	70(b	70(b	NUM
ftr-308	624	3	)	)	PUNCT
ftr-308	624	4	.	.	PUNCT
ftr-308	625	1	79	79	NUM
ftr-308	625	2	.	.	PUNCT
ftr-308	625	3	see	see	VERB
ftr-308	625	4	i.r.c	i.r.c	NOUN
ftr-308	625	5	.	.	PUNCT
ftr-308	626	1	§	§	PROPN
ftr-308	626	2	7602	7602	NUM
ftr-308	626	3	;	;	PUNCT
ftr-308	626	4	irm	irm	PROPN
ftr-308	626	5	4.11.57	4.11.57	PROPN
ftr-308	626	6	(	(	PUNCT
ftr-308	626	7	jan	jan	PROPN
ftr-308	626	8	.	.	PROPN
ftr-308	626	9	15	15	NUM
ftr-308	626	10	,	,	PUNCT
ftr-308	626	11	2005	2005	NUM
ftr-308	626	12	)	)	PUNCT
ftr-308	626	13	.	.	PUNCT
ftr-308	627	1	80	80	NUM
ftr-308	627	2	.	.	PUNCT
ftr-308	627	3	i.r.c	i.r.c	NOUN
ftr-308	627	4	.	.	PUNCT
ftr-308	628	1	§	§	PROPN
ftr-308	628	2	7609(a)(1	7609(a)(1	NUM
ftr-308	628	3	)	)	PUNCT
ftr-308	628	4	.	.	PUNCT
ftr-308	629	1	81	81	NUM
ftr-308	629	2	.	.	PUNCT
ftr-308	630	1	reg	reg	NOUN
ftr-308	630	2	.	.	PUNCT
ftr-308	631	1	§	§	PROPN
ftr-308	631	2	301.7602	301.7602	NUM
ftr-308	631	3	-	-	NUM
ftr-308	631	4	2(b	2(b	NUM
ftr-308	631	5	)	)	PUNCT
ftr-308	631	6	.	.	PUNCT
ftr-308	632	1	82	82	NUM
ftr-308	632	2	.	.	X
ftr-308	633	1	for	for	ADP
ftr-308	633	2	instance	instance	NOUN
ftr-308	633	3	,	,	PUNCT
ftr-308	633	4	the	the	DET
ftr-308	633	5	service	service	NOUN
ftr-308	633	6	is	be	AUX
ftr-308	633	7	not	not	PART
ftr-308	633	8	required	require	VERB
ftr-308	633	9	to	to	PART
ftr-308	633	10	give	give	VERB
ftr-308	633	11	notice	notice	NOUN
ftr-308	633	12	to	to	ADP
ftr-308	633	13	the	the	DET
ftr-308	633	14	taxpayer	taxpayer	NOUN
ftr-308	633	15	if	if	SCONJ
ftr-308	633	16	its	its	PRON
ftr-308	633	17	third	third	ADJ
ftr-308	633	18	-	-	PUNCT
ftr-308	633	19	party	party	NOUN
ftr-308	633	20	contacts	contact	NOUN
ftr-308	633	21	are	be	AUX
ftr-308	633	22	outside	outside	ADP
ftr-308	633	23	of	of	ADP
ftr-308	633	24	any	any	PRON
ftr-308	633	25	of	of	ADP
ftr-308	633	26	the	the	DET
ftr-308	633	27	four	four	NUM
ftr-308	633	28	criteria	criterion	NOUN
ftr-308	633	29	noted	note	VERB
ftr-308	633	30	above	above	ADV
ftr-308	633	31	.	.	PUNCT
ftr-308	634	1	see	see	VERB
ftr-308	634	2	reg	reg	NOUN
ftr-308	634	3	.	.	PUNCT
ftr-308	635	1	§	§	PROPN
ftr-308	635	2	301.7602	301.7602	NUM
ftr-308	635	3	-	-	NUM
ftr-308	635	4	2(b	2(b	NUM
ftr-308	635	5	)	)	PUNCT
ftr-308	635	6	.	.	PUNCT
ftr-308	636	1	the	the	DET
ftr-308	636	2	service	service	NOUN
ftr-308	636	3	also	also	ADV
ftr-308	636	4	need	need	AUX
ftr-308	636	5	not	not	PART
ftr-308	636	6	give	give	VERB
ftr-308	636	7	notice	notice	NOUN
ftr-308	636	8	to	to	ADP
ftr-308	636	9	any	any	DET
ftr-308	636	10	contacts	contact	NOUN
ftr-308	636	11	authorized	authorize	VERB
ftr-308	636	12	by	by	ADP
ftr-308	636	13	the	the	DET
ftr-308	636	14	taxpayer	taxpayer	NOUN
ftr-308	636	15	"	"	PUNCT
ftr-308	636	16	if	if	SCONJ
ftr-308	636	17	the	the	DET
ftr-308	636	18	[	[	X
ftr-308	636	19	service	service	NOUN
ftr-308	636	20	]	]	PUNCT
ftr-308	636	21	determines	determine	VERB
ftr-308	636	22	for	for	ADP
ftr-308	636	23	good	good	ADJ
ftr-308	636	24	cause	cause	NOUN
ftr-308	636	25	.	.	PUNCT
ftr-308	636	26	.	.	PUNCT
ftr-308	636	27	.	.	PUNCT
ftr-308	637	1	that	that	SCONJ
ftr-308	637	2	such	such	ADJ
ftr-308	637	3	notice	notice	NOUN
ftr-308	637	4	would	would	AUX
ftr-308	637	5	jeopardize	jeopardize	VERB
ftr-308	637	6	collection	collection	NOUN
ftr-308	637	7	of	of	ADP
ftr-308	637	8	any	any	DET
ftr-308	637	9	tax	tax	NOUN
ftr-308	637	10	"	"	PUNCT
ftr-308	637	11	or	or	CCONJ
ftr-308	637	12	"	"	PUNCT
ftr-308	637	13	involve	involve	VERB
ftr-308	637	14	reprisal	reprisal	NOUN
ftr-308	637	15	against	against	ADP
ftr-308	637	16	any	any	DET
ftr-308	637	17	person	person	NOUN
ftr-308	637	18	,	,	PUNCT
ftr-308	637	19	"	"	PUNCT
ftr-308	637	20	or	or	CCONJ
ftr-308	637	21	"	"	PUNCT
ftr-308	637	22	with	with	ADP
ftr-308	637	23	respect	respect	NOUN
ftr-308	637	24	to	to	ADP
ftr-308	637	25	pending	pende	VERB
ftr-308	637	26	.	.	PUNCT
ftr-308	637	27	.	.	PUNCT
ftr-308	637	28	.	.	PUNCT
ftr-308	638	1	criminal	criminal	ADJ
ftr-308	638	2	investigation[s	investigation[	NOUN
ftr-308	638	3	]	]	PUNCT
ftr-308	638	4	.	.	PUNCT
ftr-308	638	5	"	"	PUNCT
ftr-308	638	6	see	see	VERB
ftr-308	638	7	i.r.c	i.r.c	NOUN
ftr-308	638	8	.	.	PUNCT
ftr-308	639	1	§	§	PROPN
ftr-308	639	2	7602(c)(3	7602(c)(3	NOUN
ftr-308	639	3	)	)	PUNCT
ftr-308	639	4	.	.	PUNCT
ftr-308	640	1	the	the	DET
ftr-308	640	2	service	service	NOUN
ftr-308	640	3	also	also	ADV
ftr-308	640	4	need	need	AUX
ftr-308	640	5	not	not	PART
ftr-308	640	6	provide	provide	VERB
ftr-308	640	7	taxpayers	taxpayer	NOUN
ftr-308	640	8	with	with	ADP
ftr-308	640	9	notice	notice	NOUN
ftr-308	640	10	of	of	ADP
ftr-308	640	11	its	its	PRON
ftr-308	640	12	service	service	NOUN
ftr-308	640	13	of	of	ADP
ftr-308	640	14	third	third	ADJ
ftr-308	640	15	-	-	PUNCT
ftr-308	640	16	party	party	NOUN
ftr-308	640	17	summonses	summons	NOUN
ftr-308	640	18	in	in	ADP
ftr-308	640	19	various	various	ADJ
ftr-308	640	20	instances	instance	NOUN
ftr-308	640	21	.	.	PUNCT
ftr-308	641	1	see	see	VERB
ftr-308	641	2	i.r.c	i.r.c	NOUN
ftr-308	641	3	.	.	PUNCT
ftr-308	642	1	§	§	PROPN
ftr-308	642	2	7609(c)(2	7609(c)(2	NOUN
ftr-308	642	3	)	)	PUNCT
ftr-308	642	4	.	.	PUNCT
ftr-308	643	1	83	83	NUM
ftr-308	643	2	.	.	PUNCT
ftr-308	644	1	see	see	VERB
ftr-308	644	2	,	,	PUNCT
ftr-308	644	3	e.g.	e.g.	ADV
ftr-308	644	4	,	,	PUNCT
ftr-308	644	5	i.r.c	i.r.c	NOUN
ftr-308	644	6	.	.	PUNCT
ftr-308	645	1	§	§	PROPN
ftr-308	645	2	7491(b	7491(b	PROPN
ftr-308	645	3	)	)	PUNCT
ftr-308	646	1	(	(	PUNCT
ftr-308	646	2	allocating	allocate	VERB
ftr-308	646	3	to	to	ADP
ftr-308	646	4	the	the	DET
ftr-308	646	5	service	service	NOUN
ftr-308	646	6	the	the	DET
ftr-308	646	7	burden	burden	NOUN
ftr-308	646	8	of	of	ADP
ftr-308	646	9	proof	proof	NOUN
ftr-308	646	10	with	with	ADP
ftr-308	646	11	respect	respect	NOUN
ftr-308	646	12	to	to	ADP
ftr-308	646	13	individuals	individual	NOUN
ftr-308	646	14	'	'	PART
ftr-308	646	15	incomes	income	NOUN
ftr-308	646	16	that	that	PRON
ftr-308	646	17	are	be	AUX
ftr-308	646	18	reconstructed	reconstruct	VERB
ftr-308	646	19	by	by	ADP
ftr-308	646	20	the	the	DET
ftr-308	646	21	service	service	NOUN
ftr-308	646	22	"	"	PUNCT
ftr-308	646	23	solely	solely	ADV
ftr-308	646	24	138	138	NUM
ftr-308	647	1	[	[	X
ftr-308	647	2	vol	vol	NOUN
ftr-308	647	3	14:4	14:4	NUM
ftr-308	647	4	the	the	DET
ftr-308	647	5	de	de	X
ftr-308	647	6	novo	novo	NOUN
ftr-308	647	7	doctrine	doctrine	NOUN
ftr-308	647	8	use	use	NOUN
ftr-308	647	9	of	of	ADP
ftr-308	647	10	the	the	DET
ftr-308	647	11	summons	summon	NOUN
ftr-308	647	12	or	or	CCONJ
ftr-308	647	13	examination	examination	NOUN
ftr-308	647	14	process	process	NOUN
ftr-308	647	15	itself	itself	PRON
ftr-308	647	16	is	be	AUX
ftr-308	647	17	contingent	contingent	ADJ
ftr-308	647	18	on	on	ADP
ftr-308	647	19	the	the	DET
ftr-308	647	20	information	information	NOUN
ftr-308	647	21	sought	seek	VERB
ftr-308	647	22	by	by	ADP
ftr-308	647	23	the	the	DET
ftr-308	647	24	service	service	NOUN
ftr-308	647	25	being	be	AUX
ftr-308	647	26	"	"	PUNCT
ftr-308	647	27	relevant	relevant	ADJ
ftr-308	647	28	or	or	CCONJ
ftr-308	647	29	material	material	NOUN
ftr-308	647	30	to	to	ADP
ftr-308	647	31	such	such	ADJ
ftr-308	647	32	inquiry	inquiry	NOUN
ftr-308	647	33	.	.	PUNCT
ftr-308	648	1	"84	"84	PRON
ftr-308	648	2	additionally	additionally	ADV
ftr-308	648	3	,	,	PUNCT
ftr-308	648	4	in	in	ADP
ftr-308	648	5	the	the	DET
ftr-308	648	6	context	context	NOUN
ftr-308	648	7	of	of	ADP
ftr-308	648	8	maintaining	maintain	VERB
ftr-308	648	9	taxpayer	taxpayer	NOUN
ftr-308	648	10	confidentiality	confidentiality	NOUN
ftr-308	648	11	,	,	PUNCT
ftr-308	648	12	the	the	DET
ftr-308	648	13	code	code	NOUN
ftr-308	648	14	defines	define	VERB
ftr-308	648	15	taxpayer	taxpayer	NOUN
ftr-308	648	16	"	"	PUNCT
ftr-308	648	17	return	return	VERB
ftr-308	648	18	information	information	NOUN
ftr-308	648	19	"	"	PUNCT
ftr-308	648	20	to	to	PART
ftr-308	648	21	encompass	encompass	VERB
ftr-308	648	22	any	any	DET
ftr-308	648	23	information	information	NOUN
ftr-308	648	24	received	receive	VERB
ftr-308	648	25	by	by	ADP
ftr-308	648	26	,	,	PUNCT
ftr-308	648	27	collected	collect	VERB
ftr-308	648	28	by	by	ADP
ftr-308	648	29	,	,	PUNCT
ftr-308	648	30	or	or	CCONJ
ftr-308	648	31	furnished	furnish	VERB
ftr-308	648	32	to	to	ADP
ftr-308	648	33	the	the	DET
ftr-308	648	34	service	service	NOUN
ftr-308	648	35	"	"	PUNCT
ftr-308	648	36	with	with	ADP
ftr-308	648	37	respect	respect	NOUN
ftr-308	648	38	to	to	ADP
ftr-308	648	39	the	the	DET
ftr-308	648	40	determination	determination	NOUN
ftr-308	648	41	of	of	ADP
ftr-308	648	42	the	the	DET
ftr-308	648	43	existence	existence	NOUN
ftr-308	648	44	,	,	PUNCT
ftr-308	648	45	or	or	CCONJ
ftr-308	648	46	possible	possible	ADJ
ftr-308	648	47	existence	existence	NOUN
ftr-308	648	48	,	,	PUNCT
ftr-308	648	49	of	of	ADP
ftr-308	648	50	[	[	PUNCT
ftr-308	648	51	the	the	DET
ftr-308	648	52	taxpayer	taxpayer	NOUN
ftr-308	648	53	's	's	PART
ftr-308	648	54	]	]	PUNCT
ftr-308	648	55	liability	liability	NOUN
ftr-308	648	56	.	.	PUNCT
ftr-308	649	1	"85	"85	PROPN
ftr-308	649	2	thus	thus	ADV
ftr-308	649	3	,	,	PUNCT
ftr-308	649	4	in	in	ADP
ftr-308	649	5	each	each	PRON
ftr-308	649	6	of	of	ADP
ftr-308	649	7	these	these	DET
ftr-308	649	8	situations	situation	NOUN
ftr-308	649	9	,	,	PUNCT
ftr-308	649	10	the	the	DET
ftr-308	649	11	material	material	NOUN
ftr-308	649	12	the	the	DET
ftr-308	649	13	service	service	NOUN
ftr-308	649	14	's	's	PART
ftr-308	649	15	third	third	ADJ
ftr-308	649	16	-	-	PUNCT
ftr-308	649	17	party	party	NOUN
ftr-308	649	18	inquiries	inquiry	NOUN
ftr-308	649	19	yield	yield	NOUN
ftr-308	649	20	is	be	AUX
ftr-308	649	21	relevant	relevant	ADJ
ftr-308	649	22	to	to	ADP
ftr-308	649	23	the	the	DET
ftr-308	649	24	service	service	NOUN
ftr-308	649	25	's	's	PART
ftr-308	649	26	examination	examination	NOUN
ftr-308	649	27	of	of	ADP
ftr-308	649	28	the	the	DET
ftr-308	649	29	taxpayer	taxpayer	NOUN
ftr-308	649	30	.	.	PUNCT
ftr-308	650	1	to	to	PART
ftr-308	650	2	then	then	ADV
ftr-308	650	3	argue	argue	VERB
ftr-308	650	4	that	that	SCONJ
ftr-308	650	5	,	,	PUNCT
ftr-308	650	6	under	under	ADP
ftr-308	650	7	the	the	DET
ftr-308	650	8	de	de	PROPN
ftr-308	650	9	novo	novo	NOUN
ftr-308	650	10	doctrine	doctrine	NOUN
ftr-308	650	11	,	,	PUNCT
ftr-308	650	12	such	such	ADJ
ftr-308	650	13	facts	fact	NOUN
ftr-308	650	14	and	and	CCONJ
ftr-308	650	15	information	information	NOUN
ftr-308	650	16	are	be	AUX
ftr-308	650	17	not	not	PART
ftr-308	650	18	relevant	relevant	ADJ
ftr-308	650	19	because	because	SCONJ
ftr-308	650	20	they	they	PRON
ftr-308	650	21	were	be	AUX
ftr-308	650	22	gathered	gather	VERB
ftr-308	650	23	by	by	ADP
ftr-308	650	24	(	(	PUNCT
ftr-308	650	25	and	and	CCONJ
ftr-308	650	26	found	find	VERB
ftr-308	650	27	relevant	relevant	ADJ
ftr-308	650	28	by	by	ADP
ftr-308	650	29	)	)	PUNCT
ftr-308	650	30	the	the	DET
ftr-308	650	31	service	service	NOUN
ftr-308	650	32	makes	make	VERB
ftr-308	650	33	no	no	DET
ftr-308	650	34	sense	sense	NOUN
ftr-308	650	35	,	,	PUNCT
ftr-308	650	36	especially	especially	ADV
ftr-308	650	37	because	because	SCONJ
ftr-308	650	38	the	the	DET
ftr-308	650	39	de	de	PROPN
ftr-308	650	40	novo	novo	PROPN
ftr-308	650	41	doctrine	doctrine	NOUN
ftr-308	650	42	's	's	PART
ftr-308	650	43	origins	origin	NOUN
ftr-308	650	44	provide	provide	VERB
ftr-308	650	45	no	no	DET
ftr-308	650	46	justification	justification	NOUN
ftr-308	650	47	for	for	ADP
ftr-308	650	48	doing	do	VERB
ftr-308	650	49	so	so	ADV
ftr-308	650	50	.	.	PUNCT
ftr-308	651	1	moreover	moreover	ADV
ftr-308	651	2	,	,	PUNCT
ftr-308	651	3	in	in	ADP
ftr-308	651	4	some	some	DET
ftr-308	651	5	instances	instance	NOUN
ftr-308	651	6	a	a	DET
ftr-308	651	7	discovery	discovery	NOUN
ftr-308	651	8	request	request	NOUN
ftr-308	651	9	might	might	AUX
ftr-308	651	10	be	be	AUX
ftr-308	651	11	the	the	DET
ftr-308	651	12	only	only	ADJ
ftr-308	651	13	reasonable	reasonable	ADJ
ftr-308	651	14	manner	manner	NOUN
ftr-308	651	15	in	in	ADP
ftr-308	651	16	which	which	PRON
ftr-308	651	17	the	the	DET
ftr-308	651	18	taxpayer	taxpayer	NOUN
ftr-308	651	19	can	can	AUX
ftr-308	651	20	access	access	VERB
ftr-308	651	21	the	the	DET
ftr-308	651	22	facts	fact	NOUN
ftr-308	651	23	and	and	CCONJ
ftr-308	651	24	information	information	NOUN
ftr-308	651	25	gathered	gather	VERB
ftr-308	651	26	by	by	ADP
ftr-308	651	27	the	the	DET
ftr-308	651	28	service	service	NOUN
ftr-308	651	29	.	.	PUNCT
ftr-308	651	30	"	"	PUNCT
ftr-308	652	1	in	in	ADP
ftr-308	652	2	the	the	DET
ftr-308	652	3	third	third	ADJ
ftr-308	652	4	-	-	PUNCT
ftr-308	652	5	party	party	NOUN
ftr-308	652	6	contact	contact	NOUN
ftr-308	652	7	context	context	NOUN
ftr-308	652	8	,	,	PUNCT
ftr-308	652	9	the	the	DET
ftr-308	652	10	regulations	regulation	NOUN
ftr-308	652	11	typically	typically	ADV
ftr-308	652	12	entitle	entitle	VERB
ftr-308	652	13	taxpayers	taxpayer	NOUN
ftr-308	652	14	to	to	PART
ftr-308	652	15	pre	pre	VERB
ftr-308	652	16	-	-	ADJ
ftr-308	652	17	contact	contact	ADJ
ftr-308	652	18	notice	notice	NOUN
ftr-308	652	19	of	of	ADP
ftr-308	652	20	potential	potential	ADJ
ftr-308	652	21	third	third	ADJ
ftr-308	652	22	party	party	NOUN
ftr-308	652	23	contacts	contact	NOUN
ftr-308	652	24	and	and	CCONJ
ftr-308	652	25	post	post	ADJ
ftr-308	652	26	-	-	ADJ
ftr-308	652	27	contact	contact	ADJ
ftr-308	652	28	reports	report	NOUN
ftr-308	652	29	of	of	ADP
ftr-308	652	30	the	the	DET
ftr-308	652	31	individuals	individual	NOUN
ftr-308	652	32	contacted	contact	VERB
ftr-308	652	33	,	,	PUNCT
ftr-308	652	34	but	but	CCONJ
ftr-308	652	35	not	not	PART
ftr-308	652	36	to	to	PART
ftr-308	652	37	information	information	VERB
ftr-308	652	38	"	"	PUNCT
ftr-308	652	39	such	such	ADJ
ftr-308	652	40	as	as	ADP
ftr-308	652	41	the	the	DET
ftr-308	652	42	nature	nature	NOUN
ftr-308	652	43	of	of	ADP
ftr-308	652	44	the	the	DET
ftr-308	652	45	inquiry	inquiry	NOUN
ftr-308	652	46	or	or	CCONJ
ftr-308	652	47	the	the	DET
ftr-308	652	48	content	content	NOUN
ftr-308	652	49	of	of	ADP
ftr-308	652	50	the	the	DET
ftr-308	652	51	third	third	ADJ
ftr-308	652	52	party	party	NOUN
ftr-308	652	53	's	's	PART
ftr-308	652	54	response	response	NOUN
ftr-308	652	55	.	.	PUNCT
ftr-308	653	1	"8	"8	NOUN
ftr-308	653	2	in	in	ADP
ftr-308	653	3	other	other	ADJ
ftr-308	653	4	instances	instance	NOUN
ftr-308	653	5	,	,	PUNCT
ftr-308	653	6	taxpayers	taxpayer	NOUN
ftr-308	653	7	are	be	AUX
ftr-308	653	8	not	not	PART
ftr-308	653	9	entitled	entitle	VERB
ftr-308	653	10	to	to	PART
ftr-308	653	11	notice	notice	VERB
ftr-308	653	12	that	that	SCONJ
ftr-308	653	13	the	the	DET
ftr-308	653	14	service	service	NOUN
ftr-308	653	15	has	have	AUX
ftr-308	653	16	gathered	gather	VERB
ftr-308	653	17	materials	material	NOUN
ftr-308	653	18	from	from	ADP
ftr-308	653	19	third	third	ADJ
ftr-308	653	20	parties	party	NOUN
ftr-308	653	21	.	.	PUNCT
ftr-308	654	1	absent	absent	ADJ
ftr-308	654	2	a	a	DET
ftr-308	654	3	discovery	discovery	NOUN
ftr-308	654	4	request	request	NOUN
ftr-308	654	5	in	in	ADP
ftr-308	654	6	these	these	DET
ftr-308	654	7	instances	instance	NOUN
ftr-308	654	8	,	,	PUNCT
ftr-308	654	9	it	it	PRON
ftr-308	654	10	could	could	AUX
ftr-308	654	11	be	be	AUX
ftr-308	654	12	nearly	nearly	ADV
ftr-308	654	13	impossible	impossible	ADJ
ftr-308	654	14	for	for	SCONJ
ftr-308	654	15	the	the	DET
ftr-308	654	16	taxpayer	taxpayer	NOUN
ftr-308	654	17	to	to	PART
ftr-308	654	18	obtain	obtain	VERB
ftr-308	654	19	information	information	NOUN
ftr-308	654	20	that	that	PRON
ftr-308	654	21	might	might	AUX
ftr-308	654	22	be	be	AUX
ftr-308	654	23	used	use	VERB
ftr-308	654	24	to	to	PART
ftr-308	654	25	support	support	VERB
ftr-308	654	26	or	or	CCONJ
ftr-308	654	27	rebut	rebut	VERB
ftr-308	654	28	its	its	PRON
ftr-308	654	29	position	position	NOUN
ftr-308	654	30	at	at	ADP
ftr-308	654	31	trial	trial	NOUN
ftr-308	654	32	.	.	PUNCT
ftr-308	655	1	through	through	ADP
ftr-308	655	2	the	the	DET
ftr-308	655	3	use	use	NOUN
ftr-308	655	4	of	of	ADP
ftr-308	655	5	statistical	statistical	ADJ
ftr-308	655	6	information	information	NOUN
ftr-308	655	7	on	on	ADP
ftr-308	655	8	unrelated	unrelated	ADJ
ftr-308	655	9	taxpayers	taxpayer	NOUN
ftr-308	655	10	"	"	PUNCT
ftr-308	655	11	)	)	PUNCT
ftr-308	655	12	;	;	PUNCT
ftr-308	655	13	i.r.s	i.r.	NOUN
ftr-308	655	14	.	.	PUNCT
ftr-308	656	1	legal	legal	ADJ
ftr-308	656	2	mem	mem	PROPN
ftr-308	656	3	.	.	PUNCT
ftr-308	656	4	2012	2012	NUM
ftr-308	656	5	-	-	SYM
ftr-308	656	6	50	50	NUM
ftr-308	656	7	-	-	SYM
ftr-308	656	8	020	020	NUM
ftr-308	656	9	(	(	PUNCT
ftr-308	656	10	dec	dec	PROPN
ftr-308	656	11	.	.	PROPN
ftr-308	656	12	14	14	NUM
ftr-308	656	13	,	,	PUNCT
ftr-308	656	14	2012	2012	NUM
ftr-308	656	15	)	)	PUNCT
ftr-308	656	16	(	(	PUNCT
ftr-308	656	17	"	"	PUNCT
ftr-308	656	18	[	[	X
ftr-308	656	19	p]attern	p]attern	ADJ
ftr-308	656	20	evidence	evidence	NOUN
ftr-308	656	21	from	from	ADP
ftr-308	656	22	other	other	ADJ
ftr-308	656	23	participants	participant	NOUN
ftr-308	656	24	showing	show	VERB
ftr-308	656	25	that	that	SCONJ
ftr-308	656	26	all	all	DET
ftr-308	656	27	the	the	DET
ftr-308	656	28	arrangements	arrangement	NOUN
ftr-308	656	29	were	be	AUX
ftr-308	656	30	designed	design	VERB
ftr-308	656	31	,	,	PUNCT
ftr-308	656	32	implemented	implement	VERB
ftr-308	656	33	,	,	PUNCT
ftr-308	656	34	and	and	CCONJ
ftr-308	656	35	operated	operate	VERB
ftr-308	656	36	identically	identically	ADV
ftr-308	656	37	can	can	AUX
ftr-308	656	38	be	be	AUX
ftr-308	656	39	used	use	VERB
ftr-308	656	40	to	to	PART
ftr-308	656	41	demonstrate	demonstrate	VERB
ftr-308	656	42	that	that	SCONJ
ftr-308	656	43	the	the	DET
ftr-308	656	44	arrangement	arrangement	NOUN
ftr-308	656	45	was	be	AUX
ftr-308	656	46	not	not	PART
ftr-308	656	47	designed	design	VERB
ftr-308	656	48	with	with	ADP
ftr-308	656	49	a	a	DET
ftr-308	656	50	specific	specific	ADJ
ftr-308	656	51	taxpayer	taxpayer	NOUN
ftr-308	656	52	's	's	PART
ftr-308	656	53	business	business	NOUN
ftr-308	656	54	needs	need	NOUN
ftr-308	656	55	in	in	ADP
ftr-308	656	56	mind	mind	NOUN
ftr-308	656	57	and	and	CCONJ
ftr-308	656	58	therefore	therefore	ADV
ftr-308	656	59	lacked	lack	VERB
ftr-308	656	60	a	a	DET
ftr-308	656	61	bona	bona	ADJ
ftr-308	656	62	fide	fide	ADJ
ftr-308	656	63	business	business	NOUN
ftr-308	656	64	purpose	purpose	NOUN
ftr-308	656	65	other	other	ADJ
ftr-308	656	66	than	than	ADP
ftr-308	656	67	tax	tax	NOUN
ftr-308	656	68	benefits	benefit	NOUN
ftr-308	656	69	.	.	PUNCT
ftr-308	656	70	"	"	PUNCT
ftr-308	656	71	)	)	PUNCT
ftr-308	656	72	.	.	PUNCT
ftr-308	657	1	84	84	NUM
ftr-308	657	2	.	.	PUNCT
ftr-308	657	3	i.r.c	i.r.c	NOUN
ftr-308	657	4	.	.	PUNCT
ftr-308	658	1	§	§	PROPN
ftr-308	658	2	7602(a)(l)-(3	7602(a)(l)-(3	PROPN
ftr-308	658	3	)	)	PUNCT
ftr-308	658	4	.	.	PUNCT
ftr-308	659	1	notably	notably	ADV
ftr-308	659	2	,	,	PUNCT
ftr-308	659	3	the	the	DET
ftr-308	659	4	standard	standard	NOUN
ftr-308	659	5	of	of	ADP
ftr-308	659	6	relevancy	relevancy	NOUN
ftr-308	659	7	in	in	ADP
ftr-308	659	8	the	the	DET
ftr-308	659	9	summons	summon	NOUN
ftr-308	659	10	context	context	NOUN
ftr-308	659	11	is	be	AUX
ftr-308	659	12	also	also	ADV
ftr-308	659	13	relaxed	relax	VERB
ftr-308	659	14	,	,	PUNCT
ftr-308	659	15	as	as	SCONJ
ftr-308	659	16	documents	document	NOUN
ftr-308	659	17	are	be	AUX
ftr-308	659	18	generally	generally	ADV
ftr-308	659	19	considered	consider	VERB
ftr-308	659	20	relevant	relevant	ADJ
ftr-308	659	21	if	if	SCONJ
ftr-308	659	22	they	they	PRON
ftr-308	659	23	"	"	PUNCT
ftr-308	659	24	have	have	VERB
ftr-308	659	25	the	the	DET
ftr-308	659	26	potential	potential	NOUN
ftr-308	659	27	to	to	PART
ftr-308	659	28	shed	shed	VERB
ftr-308	659	29	some	some	DET
ftr-308	659	30	light	light	NOUN
ftr-308	659	31	on	on	ADP
ftr-308	659	32	any	any	DET
ftr-308	659	33	aspect	aspect	NOUN
ftr-308	659	34	of	of	ADP
ftr-308	659	35	[	[	PUNCT
ftr-308	659	36	a	a	DET
ftr-308	659	37	taxpayer	taxpayer	NOUN
ftr-308	659	38	's	's	PART
ftr-308	659	39	]	]	PUNCT
ftr-308	659	40	income	income	NOUN
ftr-308	659	41	.	.	PUNCT
ftr-308	659	42	"	"	PUNCT
ftr-308	660	1	2121	2121	NUM
ftr-308	660	2	arlington	arlington	PROPN
ftr-308	660	3	heights	heights	PROPN
ftr-308	660	4	corp	corp	PROPN
ftr-308	660	5	.	.	PROPN
ftr-308	660	6	v.	v.	ADP
ftr-308	660	7	i.r.s	i.r.s	PROPN
ftr-308	660	8	.	.	PUNCT
ftr-308	660	9	,	,	PUNCT
ftr-308	660	10	109	109	NUM
ftr-308	660	11	f.3d	f.3d	NUM
ftr-308	660	12	1221	1221	NUM
ftr-308	660	13	,	,	PUNCT
ftr-308	660	14	1224	1224	NUM
ftr-308	660	15	(	(	PUNCT
ftr-308	660	16	7th	7th	ADJ
ftr-308	660	17	cir	cir	NOUN
ftr-308	660	18	.	.	PUNCT
ftr-308	660	19	1997	1997	NUM
ftr-308	660	20	)	)	PUNCT
ftr-308	660	21	(	(	PUNCT
ftr-308	660	22	citing	cite	VERB
ftr-308	660	23	united	united	PROPN
ftr-308	660	24	states	states	PROPN
ftr-308	660	25	v.	v.	PROPN
ftr-308	660	26	arthur	arthur	PROPN
ftr-308	660	27	young	young	PROPN
ftr-308	660	28	&	&	CCONJ
ftr-308	660	29	co.	co.	PROPN
ftr-308	660	30	,	,	PUNCT
ftr-308	660	31	465	465	NUM
ftr-308	660	32	u.s	u.s	PROPN
ftr-308	660	33	.	.	PROPN
ftr-308	660	34	805	805	NUM
ftr-308	660	35	,	,	PUNCT
ftr-308	660	36	814	814	NUM
ftr-308	660	37	-	-	SYM
ftr-308	660	38	15	15	NUM
ftr-308	660	39	(	(	PUNCT
ftr-308	660	40	1984	1984	NUM
ftr-308	660	41	)	)	PUNCT
ftr-308	660	42	)	)	PUNCT
ftr-308	660	43	.	.	PUNCT
ftr-308	661	1	85	85	NUM
ftr-308	661	2	.	.	PUNCT
ftr-308	661	3	i.r.c	i.r.c	NOUN
ftr-308	661	4	.	.	PUNCT
ftr-308	662	1	§	§	PROPN
ftr-308	662	2	6103(b)(2	6103(b)(2	NUM
ftr-308	662	3	)	)	PUNCT
ftr-308	662	4	.	.	PUNCT
ftr-308	663	1	86	86	NUM
ftr-308	663	2	.	.	PUNCT
ftr-308	664	1	see	see	VERB
ftr-308	664	2	vons	vons	PROPN
ftr-308	664	3	cos	cos	PROPN
ftr-308	664	4	.	.	PROPN
ftr-308	664	5	,	,	PUNCT
ftr-308	664	6	inc	inc	PROPN
ftr-308	664	7	.	.	PROPN
ftr-308	664	8	v.	v.	PROPN
ftr-308	664	9	united	united	PROPN
ftr-308	664	10	states	states	PROPN
ftr-308	664	11	,	,	PUNCT
ftr-308	664	12	51	51	NUM
ftr-308	664	13	fed	fed	PROPN
ftr-308	664	14	.	.	PUNCT
ftr-308	665	1	cl	cl	NOUN
ftr-308	665	2	.	.	PROPN
ftr-308	665	3	1	1	NUM
ftr-308	665	4	(	(	PUNCT
ftr-308	665	5	2001	2001	NUM
ftr-308	665	6	)	)	PUNCT
ftr-308	665	7	(	(	PUNCT
ftr-308	665	8	"	"	PUNCT
ftr-308	665	9	indeed	indeed	ADV
ftr-308	665	10	,	,	PUNCT
ftr-308	665	11	the	the	DET
ftr-308	665	12	language	language	NOUN
ftr-308	665	13	establishing	establish	VERB
ftr-308	665	14	what	what	PRON
ftr-308	665	15	is	be	AUX
ftr-308	665	16	'	'	PUNCT
ftr-308	665	17	relevant	relevant	ADJ
ftr-308	665	18	evidence	evidence	NOUN
ftr-308	665	19	'	'	PUNCT
ftr-308	665	20	under	under	ADP
ftr-308	665	21	the	the	DET
ftr-308	665	22	federal	federal	ADJ
ftr-308	665	23	rules	rule	NOUN
ftr-308	665	24	of	of	ADP
ftr-308	665	25	evidence	evidence	NOUN
ftr-308	665	26	is	be	AUX
ftr-308	665	27	quite	quite	ADV
ftr-308	665	28	different	different	ADJ
ftr-308	665	29	and	and	CCONJ
ftr-308	665	30	certainly	certainly	ADV
ftr-308	665	31	much	much	ADV
ftr-308	665	32	broader	broad	ADJ
ftr-308	665	33	than	than	ADP
ftr-308	665	34	the	the	DET
ftr-308	665	35	'	'	PUNCT
ftr-308	665	36	directly	directly	ADV
ftr-308	665	37	related	relate	VERB
ftr-308	665	38	'	'	PUNCT
ftr-308	665	39	language	language	NOUN
ftr-308	665	40	in	in	ADP
ftr-308	665	41	section	section	NOUN
ftr-308	665	42	6103(h)(4)(b	6103(h)(4)(b	NUM
ftr-308	665	43	)	)	PUNCT
ftr-308	665	44	a	a	DET
ftr-308	665	45	difference	difference	NOUN
ftr-308	665	46	which	which	PRON
ftr-308	665	47	the	the	DET
ftr-308	665	48	legislative	legislative	ADJ
ftr-308	665	49	history	history	NOUN
ftr-308	665	50	of	of	ADP
ftr-308	665	51	the	the	DET
ftr-308	665	52	latter	latter	ADJ
ftr-308	665	53	provision	provision	NOUN
ftr-308	665	54	indicates	indicate	VERB
ftr-308	665	55	should	should	AUX
ftr-308	665	56	not	not	PART
ftr-308	665	57	be	be	AUX
ftr-308	665	58	overlooked	overlook	VERB
ftr-308	665	59	.	.	PUNCT
ftr-308	665	60	"	"	PUNCT
ftr-308	665	61	)	)	PUNCT
ftr-308	665	62	.	.	PUNCT
ftr-308	666	1	87	87	NUM
ftr-308	666	2	.	.	PUNCT
ftr-308	667	1	while	while	SCONJ
ftr-308	667	2	taxpayers	taxpayer	NOUN
ftr-308	667	3	can	can	AUX
ftr-308	667	4	submit	submit	VERB
ftr-308	667	5	freedom	freedom	NOUN
ftr-308	667	6	of	of	ADP
ftr-308	667	7	information	information	NOUN
ftr-308	667	8	act	act	NOUN
ftr-308	667	9	requests	request	NOUN
ftr-308	667	10	for	for	ADP
ftr-308	667	11	materials	material	NOUN
ftr-308	667	12	gathered	gather	VERB
ftr-308	667	13	by	by	ADP
ftr-308	667	14	the	the	DET
ftr-308	667	15	service	service	NOUN
ftr-308	667	16	,	,	PUNCT
ftr-308	667	17	such	such	ADJ
ftr-308	667	18	requests	request	NOUN
ftr-308	667	19	are	be	AUX
ftr-308	667	20	cumbersome	cumbersome	ADJ
ftr-308	667	21	and	and	CCONJ
ftr-308	667	22	impose	impose	VERB
ftr-308	667	23	time	time	NOUN
ftr-308	667	24	,	,	PUNCT
ftr-308	667	25	monetary	monetary	ADJ
ftr-308	667	26	,	,	PUNCT
ftr-308	667	27	and	and	CCONJ
ftr-308	667	28	administrative	administrative	ADJ
ftr-308	667	29	burdens	burden	NOUN
ftr-308	667	30	on	on	ADP
ftr-308	667	31	both	both	CCONJ
ftr-308	667	32	the	the	DET
ftr-308	667	33	taxpayer	taxpayer	NOUN
ftr-308	667	34	and	and	CCONJ
ftr-308	667	35	the	the	DET
ftr-308	667	36	service	service	NOUN
ftr-308	667	37	that	that	PRON
ftr-308	667	38	simple	simple	ADJ
ftr-308	667	39	,	,	PUNCT
ftr-308	667	40	direct	direct	ADJ
ftr-308	667	41	discovery	discovery	NOUN
ftr-308	667	42	requests	request	NOUN
ftr-308	667	43	do	do	VERB
ftr-308	667	44	not	not	PART
ftr-308	667	45	.	.	PUNCT
ftr-308	668	1	see	see	VERB
ftr-308	668	2	5	5	NUM
ftr-308	668	3	u.s.c	u.s.c	ADJ
ftr-308	668	4	.	.	PUNCT
ftr-308	669	1	§	§	PROPN
ftr-308	669	2	552	552	NUM
ftr-308	669	3	;	;	PUNCT
ftr-308	669	4	5	5	NUM
ftr-308	669	5	u.s.c	u.s.c	NOUN
ftr-308	669	6	.	.	PUNCT
ftr-308	670	1	§	§	PROPN
ftr-308	670	2	552a	552a	PROPN
ftr-308	670	3	;	;	PUNCT
ftr-308	670	4	reg	reg	NOUN
ftr-308	670	5	.	.	PUNCT
ftr-308	671	1	§	§	PROPN
ftr-308	671	2	601.702	601.702	NUM
ftr-308	671	3	.	.	PUNCT
ftr-308	672	1	see	see	VERB
ftr-308	672	2	also	also	ADV
ftr-308	672	3	1.r.c	1.r.c	NUM
ftr-308	672	4	.	.	PUNCT
ftr-308	673	1	§	§	PROPN
ftr-308	673	2	6110(a	6110(a	PROPN
ftr-308	673	3	)	)	PUNCT
ftr-308	673	4	.	.	PUNCT
ftr-308	674	1	88	88	NUM
ftr-308	674	2	.	.	PUNCT
ftr-308	675	1	reg	reg	NOUN
ftr-308	675	2	.	.	PUNCT
ftr-308	676	1	§	§	PROPN
ftr-308	676	2	301.7602	301.7602	PROPN
ftr-308	676	3	-	-	SYM
ftr-308	676	4	2(e)(2)(i	2(e)(2)(i	NUM
ftr-308	676	5	)	)	PUNCT
ftr-308	676	6	.	.	PUNCT
ftr-308	677	1	2013	2013	NUM
ftr-308	677	2	]	]	SYM
ftr-308	677	3	139	139	NUM
ftr-308	677	4	florida	florida	PROPN
ftr-308	677	5	tax	tax	NOUN
ftr-308	677	6	review	review	NOUN
ftr-308	677	7	indeed	indeed	ADV
ftr-308	677	8	,	,	PUNCT
ftr-308	677	9	the	the	DET
ftr-308	677	10	discovery	discovery	NOUN
ftr-308	677	11	process	process	NOUN
ftr-308	677	12	provides	provide	VERB
ftr-308	677	13	a	a	DET
ftr-308	677	14	means	mean	NOUN
ftr-308	677	15	for	for	ADP
ftr-308	677	16	obtaining	obtain	VERB
ftr-308	677	17	helpful	helpful	ADJ
ftr-308	677	18	and	and	CCONJ
ftr-308	677	19	harmful	harmful	ADJ
ftr-308	677	20	facts	fact	NOUN
ftr-308	677	21	and	and	CCONJ
ftr-308	677	22	materials	material	NOUN
ftr-308	677	23	gathered	gather	VERB
ftr-308	677	24	by	by	ADP
ftr-308	677	25	the	the	DET
ftr-308	677	26	service	service	NOUN
ftr-308	677	27	during	during	ADP
ftr-308	677	28	the	the	DET
ftr-308	677	29	examination	examination	NOUN
ftr-308	677	30	,	,	PUNCT
ftr-308	677	31	which	which	PRON
ftr-308	677	32	narrows	narrow	VERB
ftr-308	677	33	issues	issue	NOUN
ftr-308	677	34	for	for	ADP
ftr-308	677	35	trial	trial	NOUN
ftr-308	677	36	and	and	CCONJ
ftr-308	677	37	encourages	encourage	VERB
ftr-308	677	38	a	a	DET
ftr-308	677	39	quick	quick	ADJ
ftr-308	677	40	and	and	CCONJ
ftr-308	677	41	inexpensive	inexpensive	ADJ
ftr-308	677	42	resolution	resolution	NOUN
ftr-308	677	43	of	of	ADP
ftr-308	677	44	litigated	litigate	VERB
ftr-308	677	45	matters	matter	NOUN
ftr-308	677	46	.	.	PUNCT
ftr-308	678	1	applying	apply	VERB
ftr-308	678	2	the	the	DET
ftr-308	678	3	de	de	X
ftr-308	678	4	novo	novo	NOUN
ftr-308	678	5	doctrine	doctrine	NOUN
ftr-308	678	6	as	as	ADP
ftr-308	678	7	a	a	DET
ftr-308	678	8	restrictive	restrictive	ADJ
ftr-308	678	9	standard	standard	NOUN
ftr-308	678	10	of	of	ADP
ftr-308	678	11	relevancy	relevancy	NOUN
ftr-308	678	12	thwarts	thwart	VERB
ftr-308	678	13	these	these	DET
ftr-308	678	14	purposes	purpose	NOUN
ftr-308	678	15	.	.	PUNCT
ftr-308	679	1	c.	c.	NOUN
ftr-308	679	2	what	what	PRON
ftr-308	679	3	occurred	occur	VERB
ftr-308	679	4	during	during	ADP
ftr-308	679	5	the	the	DET
ftr-308	679	6	examination	examination	NOUN
ftr-308	679	7	,	,	PUNCT
ftr-308	679	8	and	and	CCONJ
ftr-308	679	9	the	the	DET
ftr-308	679	10	service	service	NOUN
ftr-308	679	11	's	's	PART
ftr-308	679	12	thoughts	thought	NOUN
ftr-308	679	13	,	,	PUNCT
ftr-308	679	14	procedures	procedure	NOUN
ftr-308	679	15	,	,	PUNCT
ftr-308	679	16	conclusions	conclusion	NOUN
ftr-308	679	17	,	,	PUNCT
ftr-308	679	18	reasoning	reasoning	NOUN
ftr-308	679	19	,	,	PUNCT
ftr-308	679	20	or	or	CCONJ
ftr-308	679	21	factual	factual	ADJ
ftr-308	679	22	findings	finding	NOUN
ftr-308	679	23	is	be	AUX
ftr-308	679	24	often	often	ADV
ftr-308	679	25	the	the	DET
ftr-308	679	26	central	central	ADJ
ftr-308	679	27	issue	issue	NOUN
ftr-308	679	28	to	to	PART
ftr-308	679	29	be	be	AUX
ftr-308	679	30	decided	decide	VERB
ftr-308	679	31	another	another	DET
ftr-308	679	32	problem	problem	NOUN
ftr-308	679	33	with	with	ADP
ftr-308	679	34	applying	apply	VERB
ftr-308	679	35	the	the	DET
ftr-308	679	36	de	de	X
ftr-308	679	37	novo	novo	NOUN
ftr-308	679	38	doctrine	doctrine	NOUN
ftr-308	679	39	as	as	ADP
ftr-308	679	40	a	a	DET
ftr-308	679	41	standard	standard	NOUN
ftr-308	679	42	of	of	ADP
ftr-308	679	43	relevancy	relevancy	NOUN
ftr-308	679	44	in	in	ADP
ftr-308	679	45	tax	tax	NOUN
ftr-308	679	46	cases	case	NOUN
ftr-308	679	47	is	be	AUX
ftr-308	679	48	that	that	SCONJ
ftr-308	679	49	in	in	ADP
ftr-308	679	50	many	many	ADJ
ftr-308	679	51	instances	instance	NOUN
ftr-308	679	52	when	when	SCONJ
ftr-308	679	53	the	the	DET
ftr-308	679	54	service	service	NOUN
ftr-308	679	55	or	or	CCONJ
ftr-308	679	56	taxpayer	taxpayer	NOUN
ftr-308	679	57	might	might	AUX
ftr-308	679	58	argue	argue	VERB
ftr-308	679	59	estoppel	estoppel	NOUN
ftr-308	679	60	or	or	CCONJ
ftr-308	679	61	when	when	SCONJ
ftr-308	679	62	the	the	DET
ftr-308	679	63	service	service	NOUN
ftr-308	679	64	might	might	AUX
ftr-308	679	65	argue	argue	VERB
ftr-308	679	66	the	the	DET
ftr-308	679	67	doctrine	doctrine	NOUN
ftr-308	679	68	of	of	ADP
ftr-308	679	69	variance	variance	NOUN
ftr-308	679	70	,	,	PUNCT
ftr-308	679	71	for	for	ADP
ftr-308	679	72	example	example	NOUN
ftr-308	679	73	the	the	DET
ftr-308	679	74	service	service	NOUN
ftr-308	679	75	's	's	PART
ftr-308	679	76	thoughts	thought	NOUN
ftr-308	679	77	,	,	PUNCT
ftr-308	679	78	procedures	procedure	NOUN
ftr-308	679	79	,	,	PUNCT
ftr-308	679	80	conclusions	conclusion	NOUN
ftr-308	679	81	,	,	PUNCT
ftr-308	679	82	reasoning	reasoning	NOUN
ftr-308	679	83	,	,	PUNCT
ftr-308	679	84	or	or	CCONJ
ftr-308	679	85	factual	factual	ADJ
ftr-308	679	86	findings	finding	NOUN
ftr-308	679	87	are	be	AUX
ftr-308	679	88	directly	directly	ADV
ftr-308	679	89	at	at	ADP
ftr-308	679	90	issue	issue	NOUN
ftr-308	679	91	.	.	PUNCT
ftr-308	680	1	as	as	ADP
ftr-308	680	2	a	a	DET
ftr-308	680	3	practical	practical	ADJ
ftr-308	680	4	and	and	CCONJ
ftr-308	680	5	policy	policy	NOUN
ftr-308	680	6	matter	matter	NOUN
ftr-308	680	7	,	,	PUNCT
ftr-308	680	8	the	the	DET
ftr-308	680	9	strength	strength	NOUN
ftr-308	680	10	of	of	ADP
ftr-308	680	11	the	the	DET
ftr-308	680	12	de	de	X
ftr-308	680	13	novo	novo	NOUN
ftr-308	680	14	doctrine	doctrine	NOUN
ftr-308	680	15	as	as	ADP
ftr-308	680	16	a	a	DET
ftr-308	680	17	discovery	discovery	NOUN
ftr-308	680	18	or	or	CCONJ
ftr-308	680	19	evidentiary	evidentiary	ADJ
ftr-308	680	20	concept	concept	NOUN
ftr-308	680	21	is	be	AUX
ftr-308	680	22	undercut	undercut	ADJ
ftr-308	680	23	by	by	ADP
ftr-308	680	24	the	the	DET
ftr-308	680	25	various	various	ADJ
ftr-308	680	26	instances	instance	NOUN
ftr-308	680	27	where	where	SCONJ
ftr-308	680	28	it	it	PRON
ftr-308	680	29	should	should	AUX
ftr-308	680	30	not	not	PART
ftr-308	680	31	apply.8	apply.8	PROPN
ftr-308	680	32	9	9	NUM
ftr-308	680	33	89	89	NUM
ftr-308	680	34	.	.	PUNCT
ftr-308	681	1	the	the	DET
ftr-308	681	2	examples	example	NOUN
ftr-308	681	3	below	below	ADV
ftr-308	681	4	are	be	AUX
ftr-308	681	5	only	only	ADV
ftr-308	681	6	several	several	ADJ
ftr-308	681	7	that	that	PRON
ftr-308	681	8	might	might	AUX
ftr-308	681	9	commonly	commonly	ADV
ftr-308	681	10	occur	occur	VERB
ftr-308	681	11	.	.	PUNCT
ftr-308	682	1	there	there	PRON
ftr-308	682	2	are	be	VERB
ftr-308	682	3	other	other	ADJ
ftr-308	682	4	instances	instance	NOUN
ftr-308	682	5	when	when	SCONJ
ftr-308	682	6	the	the	DET
ftr-308	682	7	service	service	NOUN
ftr-308	682	8	's	's	PART
ftr-308	682	9	thoughts	thought	NOUN
ftr-308	682	10	,	,	PUNCT
ftr-308	682	11	procedures	procedure	NOUN
ftr-308	682	12	,	,	PUNCT
ftr-308	682	13	conclusions	conclusion	NOUN
ftr-308	682	14	,	,	PUNCT
ftr-308	682	15	reasoning	reasoning	NOUN
ftr-308	682	16	,	,	PUNCT
ftr-308	682	17	or	or	CCONJ
ftr-308	682	18	factual	factual	ADJ
ftr-308	682	19	findings	finding	NOUN
ftr-308	682	20	might	might	AUX
ftr-308	682	21	be	be	AUX
ftr-308	682	22	directly	directly	ADV
ftr-308	682	23	at	at	ADP
ftr-308	682	24	issue	issue	NOUN
ftr-308	682	25	in	in	ADP
ftr-308	682	26	a	a	DET
ftr-308	682	27	given	give	VERB
ftr-308	682	28	case	case	NOUN
ftr-308	682	29	.	.	PUNCT
ftr-308	683	1	see	see	VERB
ftr-308	683	2	,	,	PUNCT
ftr-308	683	3	e.g.	e.g.	ADV
ftr-308	683	4	,	,	PUNCT
ftr-308	683	5	united	united	PROPN
ftr-308	683	6	states	states	PROPN
ftr-308	683	7	v.	v.	ADP
ftr-308	683	8	powell	powell	PROPN
ftr-308	683	9	,	,	PUNCT
ftr-308	683	10	379	379	NUM
ftr-308	683	11	u.s	u.s	PROPN
ftr-308	683	12	.	.	PROPN
ftr-308	683	13	48	48	NUM
ftr-308	683	14	,	,	PUNCT
ftr-308	683	15	57	57	NUM
ftr-308	683	16	-	-	SYM
ftr-308	683	17	58	58	NUM
ftr-308	683	18	(	(	PUNCT
ftr-308	683	19	1964	1964	NUM
ftr-308	683	20	)	)	PUNCT
ftr-308	683	21	(	(	PUNCT
ftr-308	683	22	holding	hold	VERB
ftr-308	683	23	that	that	PRON
ftr-308	683	24	,	,	PUNCT
ftr-308	683	25	to	to	PART
ftr-308	683	26	defeat	defeat	VERB
ftr-308	683	27	a	a	DET
ftr-308	683	28	petition	petition	NOUN
ftr-308	683	29	to	to	PART
ftr-308	683	30	quash	quash	VERB
ftr-308	683	31	a	a	DET
ftr-308	683	32	summons	summon	NOUN
ftr-308	683	33	or	or	CCONJ
ftr-308	683	34	to	to	PART
ftr-308	683	35	enforce	enforce	VERB
ftr-308	683	36	a	a	DET
ftr-308	683	37	summons	summon	NOUN
ftr-308	683	38	,	,	PUNCT
ftr-308	683	39	the	the	DET
ftr-308	683	40	government	government	NOUN
ftr-308	683	41	must	must	AUX
ftr-308	683	42	establish	establish	VERB
ftr-308	683	43	that	that	SCONJ
ftr-308	683	44	(	(	PUNCT
ftr-308	683	45	1	1	NUM
ftr-308	683	46	)	)	PUNCT
ftr-308	683	47	"	"	PUNCT
ftr-308	683	48	the	the	DET
ftr-308	683	49	investigation	investigation	NOUN
ftr-308	683	50	will	will	AUX
ftr-308	683	51	be	be	AUX
ftr-308	683	52	conducted	conduct	VERB
ftr-308	683	53	[	[	X
ftr-308	683	54	for	for	ADP
ftr-308	683	55	]	]	PUNCT
ftr-308	683	56	a	a	DET
ftr-308	683	57	legitimate	legitimate	ADJ
ftr-308	683	58	purpose	purpose	NOUN
ftr-308	683	59	,	,	PUNCT
ftr-308	683	60	"	"	PUNCT
ftr-308	683	61	(	(	PUNCT
ftr-308	683	62	2	2	X
ftr-308	683	63	)	)	PUNCT
ftr-308	683	64	the	the	DET
ftr-308	683	65	material	material	NOUN
ftr-308	683	66	being	be	AUX
ftr-308	683	67	sought	seek	VERB
ftr-308	683	68	is	be	AUX
ftr-308	683	69	relevant	relevant	ADJ
ftr-308	683	70	to	to	ADP
ftr-308	683	71	that	that	DET
ftr-308	683	72	purpose	purpose	NOUN
ftr-308	683	73	,	,	PUNCT
ftr-308	683	74	(	(	PUNCT
ftr-308	683	75	3	3	X
ftr-308	683	76	)	)	PUNCT
ftr-308	683	77	"	"	PUNCT
ftr-308	683	78	the	the	DET
ftr-308	683	79	information	information	NOUN
ftr-308	683	80	sought	seek	VERB
ftr-308	683	81	is	be	AUX
ftr-308	683	82	not	not	PART
ftr-308	683	83	already	already	ADV
ftr-308	683	84	in	in	ADP
ftr-308	683	85	the	the	DET
ftr-308	683	86	[	[	X
ftr-308	683	87	service	service	NOUN
ftr-308	683	88	's	's	PART
ftr-308	683	89	]	]	X
ftr-308	683	90	possession	possession	NOUN
ftr-308	683	91	,	,	PUNCT
ftr-308	683	92	"	"	PUNCT
ftr-308	683	93	and	and	CCONJ
ftr-308	683	94	(	(	PUNCT
ftr-308	683	95	4	4	X
ftr-308	683	96	)	)	PUNCT
ftr-308	683	97	the	the	DET
ftr-308	683	98	service	service	NOUN
ftr-308	683	99	complied	comply	VERB
ftr-308	683	100	with	with	ADP
ftr-308	683	101	all	all	DET
ftr-308	683	102	the	the	DET
ftr-308	683	103	administrative	administrative	ADJ
ftr-308	683	104	steps	step	NOUN
ftr-308	683	105	required	require	VERB
ftr-308	683	106	by	by	ADP
ftr-308	683	107	the	the	DET
ftr-308	683	108	code	code	NOUN
ftr-308	683	109	)	)	PUNCT
ftr-308	683	110	;	;	PUNCT
ftr-308	684	1	william	william	PROPN
ftr-308	684	2	bryen	bryen	PROPN
ftr-308	684	3	co.	co.	PROPN
ftr-308	684	4	v.	v.	PROPN
ftr-308	684	5	commissioner	commissioner	PROPN
ftr-308	684	6	,	,	PUNCT
ftr-308	684	7	89	89	NUM
ftr-308	684	8	t.c	t.c	PROPN
ftr-308	684	9	.	.	PROPN
ftr-308	684	10	689	689	NUM
ftr-308	684	11	,	,	PUNCT
ftr-308	684	12	707	707	NUM
ftr-308	684	13	(	(	PUNCT
ftr-308	684	14	1987	1987	NUM
ftr-308	684	15	)	)	PUNCT
ftr-308	684	16	(	(	PUNCT
ftr-308	684	17	"	"	PUNCT
ftr-308	684	18	respondent	respondent	NOUN
ftr-308	684	19	may	may	AUX
ftr-308	684	20	rely	rely	VERB
ftr-308	684	21	on	on	ADP
ftr-308	684	22	a	a	DET
ftr-308	684	23	particular	particular	ADJ
ftr-308	684	24	theory	theory	NOUN
ftr-308	684	25	[	[	X
ftr-308	684	26	at	at	ADP
ftr-308	684	27	trial	trial	NOUN
ftr-308	684	28	]	]	PUNCT
ftr-308	684	29	if	if	SCONJ
ftr-308	684	30	he	he	PRON
ftr-308	684	31	has	have	AUX
ftr-308	684	32	provided	provide	VERB
ftr-308	684	33	petitioner	petitioner	NOUN
ftr-308	684	34	with	with	ADP
ftr-308	684	35	'	'	PUNCT
ftr-308	684	36	fair	fair	ADJ
ftr-308	684	37	warning	warning	NOUN
ftr-308	684	38	'	'	PUNCT
ftr-308	684	39	of	of	ADP
ftr-308	684	40	his	his	PRON
ftr-308	684	41	intention	intention	NOUN
ftr-308	684	42	to	to	PART
ftr-308	684	43	proceed	proceed	VERB
ftr-308	684	44	under	under	ADP
ftr-308	684	45	that	that	DET
ftr-308	684	46	theory	theory	NOUN
ftr-308	684	47	.	.	PUNCT
ftr-308	684	48	"	"	PUNCT
ftr-308	685	1	(	(	PUNCT
ftr-308	685	2	citing	cite	VERB
ftr-308	685	3	schuster	schuster	PROPN
ftr-308	685	4	's	's	PART
ftr-308	685	5	express	express	PROPN
ftr-308	685	6	,	,	PUNCT
ftr-308	685	7	inc	inc	PROPN
ftr-308	685	8	.	.	PROPN
ftr-308	686	1	v.	v.	PROPN
ftr-308	686	2	commissioner	commissioner	PROPN
ftr-308	686	3	,	,	PUNCT
ftr-308	686	4	66	66	NUM
ftr-308	686	5	t.c	t.c	PROPN
ftr-308	686	6	.	.	PROPN
ftr-308	686	7	588	588	NUM
ftr-308	686	8	,	,	PUNCT
ftr-308	686	9	593	593	NUM
ftr-308	686	10	(	(	PUNCT
ftr-308	686	11	1976	1976	NUM
ftr-308	686	12	)	)	PUNCT
ftr-308	686	13	;	;	PUNCT
ftr-308	686	14	rubin	rubin	PROPN
ftr-308	686	15	v.	v.	PROPN
ftr-308	686	16	commissioner	commissioner	PROPN
ftr-308	686	17	,	,	PUNCT
ftr-308	686	18	56	56	NUM
ftr-308	686	19	t.c	t.c	PROPN
ftr-308	686	20	.	.	PROPN
ftr-308	686	21	1155	1155	NUM
ftr-308	686	22	,	,	PUNCT
ftr-308	686	23	1163	1163	NUM
ftr-308	686	24	(	(	PUNCT
ftr-308	686	25	1971	1971	NUM
ftr-308	686	26	)	)	PUNCT
ftr-308	686	27	)	)	PUNCT
ftr-308	686	28	.	.	PUNCT
ftr-308	687	1	cases	case	NOUN
ftr-308	687	2	in	in	ADP
ftr-308	687	3	which	which	PRON
ftr-308	687	4	the	the	DET
ftr-308	687	5	service	service	NOUN
ftr-308	687	6	attempts	attempt	VERB
ftr-308	687	7	to	to	PART
ftr-308	687	8	penalize	penalize	VERB
ftr-308	687	9	taxpayers	taxpayer	NOUN
ftr-308	687	10	pose	pose	VERB
ftr-308	687	11	an	an	DET
ftr-308	687	12	especially	especially	ADV
ftr-308	687	13	thorny	thorny	ADJ
ftr-308	687	14	issue	issue	NOUN
ftr-308	687	15	because	because	SCONJ
ftr-308	687	16	reasonable	reasonable	ADJ
ftr-308	687	17	cause	cause	NOUN
ftr-308	687	18	and	and	CCONJ
ftr-308	687	19	good	good	ADJ
ftr-308	687	20	faith	faith	NOUN
ftr-308	687	21	based	base	VERB
ftr-308	687	22	on	on	ADP
ftr-308	687	23	"	"	PUNCT
ftr-308	687	24	all	all	DET
ftr-308	687	25	the	the	DET
ftr-308	687	26	facts	fact	NOUN
ftr-308	687	27	and	and	CCONJ
ftr-308	687	28	circumstances	circumstance	NOUN
ftr-308	687	29	,	,	PUNCT
ftr-308	687	30	including	include	VERB
ftr-308	687	31	the	the	DET
ftr-308	687	32	uncertain	uncertain	ADJ
ftr-308	687	33	state	state	NOUN
ftr-308	687	34	of	of	ADP
ftr-308	687	35	the	the	DET
ftr-308	687	36	law	law	NOUN
ftr-308	687	37	,	,	PUNCT
ftr-308	687	38	"	"	PUNCT
ftr-308	687	39	is	be	AUX
ftr-308	687	40	a	a	DET
ftr-308	687	41	defense	defense	NOUN
ftr-308	687	42	to	to	ADP
ftr-308	687	43	penalties	penalty	NOUN
ftr-308	687	44	.	.	PUNCT
ftr-308	688	1	see	see	VERB
ftr-308	688	2	,	,	PUNCT
ftr-308	688	3	e.g.	e.g.	ADV
ftr-308	688	4	,	,	PUNCT
ftr-308	688	5	patel	patel	PROPN
ftr-308	688	6	v.	v.	PROPN
ftr-308	688	7	commissioner	commissioner	PROPN
ftr-308	688	8	,	,	PUNCT
ftr-308	688	9	138	138	NUM
ftr-308	688	10	t.c	t.c	PROPN
ftr-308	688	11	.	.	PUNCT
ftr-308	689	1	no	no	INTJ
ftr-308	689	2	.	.	NOUN
ftr-308	690	1	23	23	NUM
ftr-308	690	2	,	,	PUNCT
ftr-308	690	3	39	39	NUM
ftr-308	690	4	(	(	PUNCT
ftr-308	690	5	2012	2012	NUM
ftr-308	690	6	)	)	PUNCT
ftr-308	690	7	(	(	PUNCT
ftr-308	690	8	"	"	PUNCT
ftr-308	690	9	given	give	VERB
ftr-308	690	10	all	all	DET
ftr-308	690	11	the	the	DET
ftr-308	690	12	facts	fact	NOUN
ftr-308	690	13	and	and	CCONJ
ftr-308	690	14	circumstances	circumstance	NOUN
ftr-308	690	15	,	,	PUNCT
ftr-308	690	16	including	include	VERB
ftr-308	690	17	the	the	DET
ftr-308	690	18	uncertain	uncertain	ADJ
ftr-308	690	19	state	state	NOUN
ftr-308	690	20	of	of	ADP
ftr-308	690	21	the	the	DET
ftr-308	690	22	law	law	NOUN
ftr-308	690	23	,	,	PUNCT
ftr-308	690	24	we	we	PRON
ftr-308	690	25	find	find	VERB
ftr-308	690	26	that	that	SCONJ
ftr-308	690	27	petitioners	petitioner	NOUN
ftr-308	690	28	acted	act	VERB
ftr-308	690	29	with	with	ADP
ftr-308	690	30	reasonable	reasonable	ADJ
ftr-308	690	31	cause	cause	NOUN
ftr-308	690	32	and	and	CCONJ
ftr-308	690	33	in	in	ADP
ftr-308	690	34	good	good	ADJ
ftr-308	690	35	faith	faith	NOUN
ftr-308	690	36	.	.	PUNCT
ftr-308	691	1	therefore	therefore	ADV
ftr-308	691	2	,	,	PUNCT
ftr-308	691	3	we	we	PRON
ftr-308	691	4	hold	hold	VERB
ftr-308	691	5	that	that	SCONJ
ftr-308	691	6	they	they	PRON
ftr-308	691	7	are	be	AUX
ftr-308	691	8	not	not	PART
ftr-308	691	9	liable	liable	ADJ
ftr-308	691	10	for	for	ADP
ftr-308	691	11	any	any	DET
ftr-308	691	12	penalty	penalty	NOUN
ftr-308	691	13	under	under	ADP
ftr-308	691	14	section	section	NOUN
ftr-308	691	15	6662	6662	NUM
ftr-308	691	16	.	.	PUNCT
ftr-308	691	17	"	"	PUNCT
ftr-308	691	18	)	)	PUNCT
ftr-308	691	19	.	.	PUNCT
ftr-308	692	1	arguably	arguably	ADV
ftr-308	692	2	,	,	PUNCT
ftr-308	692	3	the	the	DET
ftr-308	692	4	service	service	NOUN
ftr-308	692	5	's	's	PART
ftr-308	692	6	views	view	NOUN
ftr-308	692	7	on	on	ADP
ftr-308	692	8	the	the	DET
ftr-308	692	9	state	state	NOUN
ftr-308	692	10	of	of	ADP
ftr-308	692	11	the	the	DET
ftr-308	692	12	law	law	NOUN
ftr-308	692	13	and	and	CCONJ
ftr-308	692	14	the	the	DET
ftr-308	692	15	service	service	NOUN
ftr-308	692	16	's	's	PART
ftr-308	692	17	treatment	treatment	NOUN
ftr-308	692	18	of	of	ADP
ftr-308	692	19	other	other	ADJ
ftr-308	692	20	similarly	similarly	ADV
ftr-308	692	21	situated	situate	VERB
ftr-308	692	22	taxpayers	taxpayer	NOUN
ftr-308	692	23	might	might	AUX
ftr-308	692	24	be	be	AUX
ftr-308	692	25	relevant	relevant	ADJ
ftr-308	692	26	to	to	ADP
ftr-308	692	27	whether	whether	SCONJ
ftr-308	692	28	a	a	DET
ftr-308	692	29	taxpayer	taxpayer	NOUN
ftr-308	692	30	acted	act	VERB
ftr-308	692	31	reasonably	reasonably	ADV
ftr-308	692	32	in	in	ADP
ftr-308	692	33	a	a	DET
ftr-308	692	34	given	give	VERB
ftr-308	692	35	case	case	NOUN
ftr-308	692	36	.	.	PUNCT
ftr-308	693	1	see	see	VERB
ftr-308	693	2	allison	allison	PROPN
ftr-308	693	3	v.	v.	PROPN
ftr-308	693	4	united	united	PROPN
ftr-308	693	5	states	states	PROPN
ftr-308	693	6	,	,	PUNCT
ftr-308	693	7	80	80	NUM
ftr-308	693	8	fed	feed	VERB
ftr-308	693	9	.	.	PUNCT
ftr-308	694	1	cl	cl	NOUN
ftr-308	694	2	.	.	PROPN
ftr-308	695	1	568	568	NUM
ftr-308	695	2	,	,	PUNCT
ftr-308	695	3	582	582	NUM
ftr-308	695	4	(	(	PUNCT
ftr-308	695	5	2008	2008	NUM
ftr-308	695	6	)	)	PUNCT
ftr-308	695	7	(	(	PUNCT
ftr-308	695	8	"	"	PUNCT
ftr-308	695	9	there	there	PRON
ftr-308	695	10	is	be	VERB
ftr-308	695	11	no	no	DET
ftr-308	695	12	record	record	NOUN
ftr-308	695	13	showing	show	VERB
ftr-308	695	14	whether	whether	SCONJ
ftr-308	695	15	the	the	DET
ftr-308	695	16	commissioner	commissioner	NOUN
ftr-308	695	17	at	at	ADV
ftr-308	695	18	all	all	ADV
ftr-308	695	19	investigated	investigate	VERB
ftr-308	695	20	the	the	DET
ftr-308	695	21	actions	action	NOUN
ftr-308	695	22	of	of	ADP
ftr-308	695	23	each	each	DET
ftr-308	695	24	individual	individual	ADJ
ftr-308	695	25	taxpayer	taxpayer	NOUN
ftr-308	695	26	or	or	CCONJ
ftr-308	695	27	any	any	DET
ftr-308	695	28	explanation	explanation	NOUN
ftr-308	695	29	about	about	ADP
ftr-308	695	30	the	the	DET
ftr-308	695	31	standard	standard	NOUN
ftr-308	695	32	of	of	ADP
ftr-308	695	33	care	care	NOUN
ftr-308	695	34	expected	expect	VERB
ftr-308	695	35	and	and	CCONJ
ftr-308	695	36	the	the	DET
ftr-308	695	37	reason	reason	NOUN
ftr-308	695	38	each	each	DET
ftr-308	695	39	taxpayer	taxpayer	NOUN
ftr-308	695	40	was	be	AUX
ftr-308	695	41	found	find	VERB
ftr-308	695	42	to	to	PART
ftr-308	695	43	fall	fall	VERB
ftr-308	695	44	short	short	ADV
ftr-308	695	45	of	of	ADP
ftr-308	695	46	this	this	DET
ftr-308	695	47	standard	standard	NOUN
ftr-308	695	48	.	.	PUNCT
ftr-308	695	49	.	.	PUNCT
ftr-308	696	1	..	..	PUNCT
ftr-308	697	1	as	as	ADP
ftr-308	697	2	a	a	DET
ftr-308	697	3	consequence	consequence	NOUN
ftr-308	697	4	,	,	PUNCT
ftr-308	697	5	the	the	DET
ftr-308	697	6	taxpayers	taxpayer	NOUN
ftr-308	697	7	are	be	AUX
ftr-308	697	8	in	in	ADP
ftr-308	697	9	the	the	DET
ftr-308	697	10	position	position	NOUN
ftr-308	697	11	of	of	ADP
ftr-308	697	12	needing	need	VERB
ftr-308	697	13	to	to	PART
ftr-308	697	14	prove	prove	VERB
ftr-308	697	15	that	that	SCONJ
ftr-308	697	16	they	they	PRON
ftr-308	697	17	were	be	AUX
ftr-308	697	18	not	not	PART
ftr-308	697	19	negligent	negligent	ADJ
ftr-308	697	20	without	without	ADP
ftr-308	697	21	the	the	DET
ftr-308	697	22	benefit	benefit	NOUN
ftr-308	697	23	of	of	ADP
ftr-308	697	24	knowing	know	VERB
ftr-308	697	25	why	why	SCONJ
ftr-308	697	26	the	the	DET
ftr-308	697	27	commissioner	commissioner	NOUN
ftr-308	697	28	thought	think	VERB
ftr-308	697	29	that	that	SCONJ
ftr-308	697	30	they	they	PRON
ftr-308	697	31	were	be	AUX
ftr-308	697	32	.	.	PUNCT
ftr-308	697	33	"	"	PUNCT
ftr-308	697	34	)	)	PUNCT
ftr-308	697	35	.	.	PUNCT
ftr-308	698	1	140	140	NUM
ftr-308	699	1	[	[	X
ftr-308	699	2	vol	vol	NOUN
ftr-308	699	3	.	.	PUNCT
ftr-308	700	1	14:4	14:4	NUM
ftr-308	700	2	the	the	DET
ftr-308	700	3	de	de	X
ftr-308	700	4	novo	novo	NOUN
ftr-308	700	5	doctrine	doctrine	NOUN
ftr-308	700	6	1	1	NUM
ftr-308	700	7	.	.	PUNCT
ftr-308	701	1	estoppel	estoppel	NOUN
ftr-308	701	2	claims	claim	NOUN
ftr-308	701	3	of	of	ADP
ftr-308	701	4	estoppel	estoppel	NOUN
ftr-308	701	5	by	by	ADP
ftr-308	701	6	or	or	CCONJ
ftr-308	701	7	against	against	ADP
ftr-308	701	8	the	the	DET
ftr-308	701	9	service	service	NOUN
ftr-308	701	10	generally	generally	ADV
ftr-308	701	11	require	require	VERB
ftr-308	701	12	that	that	SCONJ
ftr-308	701	13	(	(	PUNCT
ftr-308	701	14	1	1	X
ftr-308	701	15	)	)	PUNCT
ftr-308	701	16	there	there	PRON
ftr-308	701	17	be	be	VERB
ftr-308	701	18	a	a	DET
ftr-308	701	19	false	false	ADJ
ftr-308	701	20	representation	representation	NOUN
ftr-308	701	21	or	or	CCONJ
ftr-308	701	22	wrongful	wrongful	ADJ
ftr-308	701	23	misleading	misleading	ADJ
ftr-308	701	24	silence	silence	NOUN
ftr-308	701	25	,	,	PUNCT
ftr-308	701	26	(	(	PUNCT
ftr-308	701	27	2	2	X
ftr-308	701	28	)	)	PUNCT
ftr-308	701	29	the	the	DET
ftr-308	701	30	error	error	NOUN
ftr-308	701	31	originate	originate	VERB
ftr-308	701	32	in	in	ADP
ftr-308	701	33	a	a	DET
ftr-308	701	34	statement	statement	NOUN
ftr-308	701	35	of	of	ADP
ftr-308	701	36	fact	fact	NOUN
ftr-308	701	37	and	and	CCONJ
ftr-308	701	38	not	not	PART
ftr-308	701	39	in	in	ADP
ftr-308	701	40	an	an	DET
ftr-308	701	41	opinion	opinion	NOUN
ftr-308	701	42	or	or	CCONJ
ftr-308	701	43	statement	statement	NOUN
ftr-308	701	44	of	of	ADP
ftr-308	701	45	law	law	NOUN
ftr-308	701	46	,	,	PUNCT
ftr-308	701	47	(	(	PUNCT
ftr-308	701	48	3	3	X
ftr-308	701	49	)	)	PUNCT
ftr-308	701	50	the	the	DET
ftr-308	701	51	person	person	NOUN
ftr-308	701	52	claiming	claim	VERB
ftr-308	701	53	the	the	DET
ftr-308	701	54	benefit	benefit	NOUN
ftr-308	701	55	of	of	ADP
ftr-308	701	56	estoppel	estoppel	NOUN
ftr-308	701	57	must	must	AUX
ftr-308	701	58	be	be	AUX
ftr-308	701	59	ignorant	ignorant	ADJ
ftr-308	701	60	of	of	ADP
ftr-308	701	61	the	the	DET
ftr-308	701	62	true	true	ADJ
ftr-308	701	63	facts	fact	NOUN
ftr-308	701	64	,	,	PUNCT
ftr-308	701	65	and	and	CCONJ
ftr-308	701	66	(	(	PUNCT
ftr-308	701	67	4	4	X
ftr-308	701	68	)	)	PUNCT
ftr-308	701	69	the	the	DET
ftr-308	701	70	aggrieved	aggrieved	ADJ
ftr-308	701	71	party	party	NOUN
ftr-308	701	72	must	must	AUX
ftr-308	701	73	be	be	AUX
ftr-308	701	74	adversely	adversely	ADV
ftr-308	701	75	affected	affect	VERB
ftr-308	701	76	by	by	ADP
ftr-308	701	77	the	the	DET
ftr-308	701	78	acts	act	NOUN
ftr-308	701	79	or	or	CCONJ
ftr-308	701	80	statements	statement	NOUN
ftr-308	701	81	of	of	ADP
ftr-308	701	82	the	the	DET
ftr-308	701	83	person	person	NOUN
ftr-308	701	84	against	against	ADP
ftr-308	701	85	whom	whom	PRON
ftr-308	701	86	estoppel	estoppel	NOUN
ftr-308	701	87	is	be	AUX
ftr-308	701	88	claimed.o	claimed.o	NOUN
ftr-308	701	89	as	as	SCONJ
ftr-308	701	90	noted	note	VERB
ftr-308	701	91	above	above	ADV
ftr-308	701	92	,	,	PUNCT
ftr-308	701	93	relevant	relevant	ADJ
ftr-308	701	94	evidence	evidence	NOUN
ftr-308	701	95	is	be	AUX
ftr-308	701	96	that	that	SCONJ
ftr-308	701	97	which	which	PRON
ftr-308	701	98	is	be	AUX
ftr-308	701	99	relevant	relevant	ADJ
ftr-308	701	100	to	to	ADP
ftr-308	701	101	the	the	DET
ftr-308	701	102	claim	claim	NOUN
ftr-308	701	103	or	or	CCONJ
ftr-308	701	104	defense	defense	NOUN
ftr-308	701	105	of	of	ADP
ftr-308	701	106	any	any	DET
ftr-308	701	107	party.91	party.91	NOUN
ftr-308	701	108	thus	thus	ADV
ftr-308	701	109	,	,	PUNCT
ftr-308	701	110	in	in	ADP
ftr-308	701	111	instances	instance	NOUN
ftr-308	701	112	where	where	SCONJ
ftr-308	701	113	the	the	DET
ftr-308	701	114	service	service	NOUN
ftr-308	701	115	alleges	allege	VERB
ftr-308	701	116	the	the	DET
ftr-308	701	117	taxpayer	taxpayer	NOUN
ftr-308	701	118	should	should	AUX
ftr-308	701	119	be	be	AUX
ftr-308	701	120	estopped	estop	VERB
ftr-308	701	121	,	,	PUNCT
ftr-308	701	122	the	the	DET
ftr-308	701	123	service	service	NOUN
ftr-308	701	124	's	's	PART
ftr-308	701	125	detrimental	detrimental	ADJ
ftr-308	701	126	reliance	reliance	NOUN
ftr-308	701	127	and	and	CCONJ
ftr-308	701	128	ignorance	ignorance	NOUN
ftr-308	701	129	of	of	ADP
ftr-308	701	130	the	the	DET
ftr-308	701	131	true	true	ADJ
ftr-308	701	132	facts	fact	NOUN
ftr-308	701	133	are	be	AUX
ftr-308	701	134	directly	directly	ADV
ftr-308	701	135	at	at	ADP
ftr-308	701	136	issue	issue	NOUN
ftr-308	701	137	and	and	CCONJ
ftr-308	701	138	can	can	AUX
ftr-308	701	139	only	only	ADV
ftr-308	701	140	be	be	AUX
ftr-308	701	141	proven	prove	VERB
ftr-308	701	142	or	or	CCONJ
ftr-308	701	143	disproven	disproven	ADJ
ftr-308	701	144	by	by	ADP
ftr-308	701	145	the	the	DET
ftr-308	701	146	service	service	NOUN
ftr-308	701	147	's	's	PART
ftr-308	701	148	thoughts	thought	NOUN
ftr-308	701	149	,	,	PUNCT
ftr-308	701	150	conclusions	conclusion	NOUN
ftr-308	701	151	,	,	PUNCT
ftr-308	701	152	reasoning	reasoning	NOUN
ftr-308	701	153	,	,	PUNCT
ftr-308	701	154	and	and	CCONJ
ftr-308	701	155	factual	factual	ADJ
ftr-308	701	156	findings	finding	NOUN
ftr-308	701	157	.	.	PUNCT
ftr-308	702	1	conversely	conversely	ADV
ftr-308	702	2	,	,	PUNCT
ftr-308	702	3	in	in	ADP
ftr-308	702	4	instances	instance	NOUN
ftr-308	702	5	where	where	SCONJ
ftr-308	702	6	the	the	DET
ftr-308	702	7	taxpayer	taxpayer	NOUN
ftr-308	702	8	alleges	allege	VERB
ftr-308	702	9	the	the	DET
ftr-308	702	10	service	service	NOUN
ftr-308	702	11	should	should	AUX
ftr-308	702	12	be	be	AUX
ftr-308	702	13	estopped	estop	VERB
ftr-308	702	14	,	,	PUNCT
ftr-308	702	15	whether	whether	SCONJ
ftr-308	702	16	the	the	DET
ftr-308	702	17	service	service	NOUN
ftr-308	702	18	made	make	VERB
ftr-308	702	19	a	a	DET
ftr-308	702	20	false	false	ADJ
ftr-308	702	21	representation	representation	NOUN
ftr-308	702	22	or	or	CCONJ
ftr-308	702	23	was	be	AUX
ftr-308	702	24	wrongfully	wrongfully	ADV
ftr-308	702	25	silent	silent	ADJ
ftr-308	702	26	,	,	PUNCT
ftr-308	702	27	and	and	CCONJ
ftr-308	702	28	whether	whether	SCONJ
ftr-308	702	29	the	the	DET
ftr-308	702	30	error	error	NOUN
ftr-308	702	31	arose	arise	VERB
ftr-308	702	32	out	out	ADP
ftr-308	702	33	of	of	ADP
ftr-308	702	34	a	a	DET
ftr-308	702	35	statement	statement	NOUN
ftr-308	702	36	of	of	ADP
ftr-308	702	37	fact	fact	NOUN
ftr-308	702	38	and	and	CCONJ
ftr-308	702	39	not	not	PART
ftr-308	702	40	opinion	opinion	NOUN
ftr-308	702	41	or	or	CCONJ
ftr-308	702	42	law	law	NOUN
ftr-308	702	43	are	be	AUX
ftr-308	702	44	directly	directly	ADV
ftr-308	702	45	at	at	ADP
ftr-308	702	46	issue	issue	NOUN
ftr-308	702	47	and	and	CCONJ
ftr-308	702	48	can	can	AUX
ftr-308	702	49	only	only	ADV
ftr-308	702	50	be	be	AUX
ftr-308	702	51	proven	prove	VERB
ftr-308	702	52	or	or	CCONJ
ftr-308	702	53	disproven	disproven	ADJ
ftr-308	702	54	by	by	ADP
ftr-308	702	55	the	the	DET
ftr-308	702	56	service	service	NOUN
ftr-308	702	57	's	's	PART
ftr-308	702	58	thoughts	thought	NOUN
ftr-308	702	59	,	,	PUNCT
ftr-308	702	60	conclusions	conclusion	NOUN
ftr-308	702	61	,	,	PUNCT
ftr-308	702	62	reasoning	reasoning	NOUN
ftr-308	702	63	,	,	PUNCT
ftr-308	702	64	and	and	CCONJ
ftr-308	702	65	factual	factual	ADJ
ftr-308	702	66	findings	finding	NOUN
ftr-308	702	67	.	.	PUNCT
ftr-308	703	1	the	the	DET
ftr-308	703	2	de	de	PROPN
ftr-308	703	3	novo	novo	NOUN
ftr-308	703	4	doctrine	doctrine	NOUN
ftr-308	703	5	should	should	AUX
ftr-308	703	6	not	not	PART
ftr-308	703	7	apply	apply	VERB
ftr-308	703	8	to	to	ADP
ftr-308	703	9	claims	claim	NOUN
ftr-308	703	10	of	of	ADP
ftr-308	703	11	estoppel	estoppel	NOUN
ftr-308	703	12	because	because	SCONJ
ftr-308	703	13	,	,	PUNCT
ftr-308	703	14	if	if	SCONJ
ftr-308	703	15	it	it	PRON
ftr-308	703	16	did	do	VERB
ftr-308	703	17	,	,	PUNCT
ftr-308	703	18	taxpayers	taxpayer	NOUN
ftr-308	703	19	would	would	AUX
ftr-308	703	20	be	be	AUX
ftr-308	703	21	unable	unable	ADJ
ftr-308	703	22	to	to	PART
ftr-308	703	23	access	access	VERB
ftr-308	703	24	the	the	DET
ftr-308	703	25	evidence	evidence	NOUN
ftr-308	703	26	to	to	PART
ftr-308	703	27	prove	prove	VERB
ftr-308	703	28	or	or	CCONJ
ftr-308	703	29	disprove	disprove	VERB
ftr-308	703	30	such	such	DET
ftr-308	703	31	a	a	DET
ftr-308	703	32	claim	claim	NOUN
ftr-308	703	33	or	or	CCONJ
ftr-308	703	34	defense	defense	NOUN
ftr-308	703	35	.	.	PUNCT
ftr-308	704	1	2	2	X
ftr-308	704	2	.	.	X
ftr-308	704	3	variance	variance	NOUN
ftr-308	704	4	in	in	ADP
ftr-308	704	5	tax	tax	NOUN
ftr-308	704	6	refund	refund	NOUN
ftr-308	704	7	actions	action	NOUN
ftr-308	704	8	,	,	PUNCT
ftr-308	704	9	the	the	DET
ftr-308	704	10	doctrine	doctrine	NOUN
ftr-308	704	11	of	of	ADP
ftr-308	704	12	variance	variance	NOUN
ftr-308	704	13	prevents	prevent	VERB
ftr-308	704	14	taxpayers	taxpayer	NOUN
ftr-308	704	15	from	from	ADP
ftr-308	704	16	raising	raise	VERB
ftr-308	704	17	issues	issue	NOUN
ftr-308	704	18	at	at	ADP
ftr-308	704	19	trial	trial	NOUN
ftr-308	704	20	that	that	PRON
ftr-308	704	21	vary	vary	VERB
ftr-308	704	22	from	from	ADP
ftr-308	704	23	those	those	PRON
ftr-308	704	24	it	it	PRON
ftr-308	704	25	asserted	assert	VERB
ftr-308	704	26	in	in	ADP
ftr-308	704	27	its	its	PRON
ftr-308	704	28	administrative	administrative	ADJ
ftr-308	704	29	refund	refund	NOUN
ftr-308	704	30	claim.92	claim.92	PROPN
ftr-308	704	31	a	a	DET
ftr-308	704	32	well	well	ADV
ftr-308	704	33	-	-	PUNCT
ftr-308	704	34	established	establish	VERB
ftr-308	704	35	exception	exception	NOUN
ftr-308	704	36	to	to	ADP
ftr-308	704	37	the	the	DET
ftr-308	704	38	doctrine	doctrine	NOUN
ftr-308	704	39	of	of	ADP
ftr-308	704	40	variance	variance	NOUN
ftr-308	704	41	,	,	PUNCT
ftr-308	704	42	however	however	ADV
ftr-308	704	43	,	,	PUNCT
ftr-308	704	44	states	state	VERB
ftr-308	704	45	that	that	SCONJ
ftr-308	704	46	:	:	PUNCT
ftr-308	705	1	90	90	X
ftr-308	705	2	.	.	PUNCT
ftr-308	705	3	see	see	VERB
ftr-308	705	4	whitney	whitney	PROPN
ftr-308	705	5	v.	v.	PROPN
ftr-308	705	6	united	united	PROPN
ftr-308	705	7	states	states	PROPN
ftr-308	705	8	,	,	PUNCT
ftr-308	705	9	826	826	NUM
ftr-308	705	10	f.2d	f.2d	SYM
ftr-308	705	11	896	896	NUM
ftr-308	705	12	(	(	PUNCT
ftr-308	705	13	9th	9th	ADJ
ftr-308	705	14	cir	cir	NOUN
ftr-308	705	15	.	.	PUNCT
ftr-308	705	16	1987	1987	NUM
ftr-308	705	17	)	)	PUNCT
ftr-308	705	18	(	(	PUNCT
ftr-308	705	19	citing	cite	VERB
ftr-308	705	20	lignos	ligno	NOUN
ftr-308	705	21	v.	v.	ADP
ftr-308	705	22	united	united	PROPN
ftr-308	705	23	states	states	PROPN
ftr-308	705	24	,	,	PUNCT
ftr-308	705	25	439	439	NUM
ftr-308	705	26	f.2d	f.2d	NOUN
ftr-308	705	27	1365	1365	NUM
ftr-308	705	28	(	(	PUNCT
ftr-308	705	29	2d	2d	NUM
ftr-308	705	30	cir	cir	NOUN
ftr-308	705	31	.	.	PROPN
ftr-308	705	32	1971	1971	NUM
ftr-308	705	33	)	)	PUNCT
ftr-308	705	34	)	)	PUNCT
ftr-308	705	35	;	;	PUNCT
ftr-308	705	36	stair	stair	NOUN
ftr-308	705	37	v.	v.	PROPN
ftr-308	705	38	united	united	PROPN
ftr-308	705	39	states	states	PROPN
ftr-308	705	40	,	,	PUNCT
ftr-308	705	41	516	516	NUM
ftr-308	705	42	f.2d	f.2d	SYM
ftr-308	705	43	560	560	NUM
ftr-308	705	44	(	(	PUNCT
ftr-308	705	45	2d	2d	NUM
ftr-308	705	46	cir	cir	NOUN
ftr-308	705	47	.	.	PUNCT
ftr-308	705	48	1975	1975	NUM
ftr-308	705	49	)	)	PUNCT
ftr-308	705	50	;	;	PUNCT
ftr-308	705	51	van	van	PROPN
ftr-308	705	52	antwerp	antwerp	PROPN
ftr-308	705	53	v.	v.	PROPN
ftr-308	705	54	united	united	PROPN
ftr-308	705	55	states	states	PROPN
ftr-308	705	56	,	,	PUNCT
ftr-308	705	57	92	92	NUM
ftr-308	705	58	f.2d	f.2d	NUM
ftr-308	705	59	871	871	NUM
ftr-308	705	60	,	,	PUNCT
ftr-308	705	61	875	875	NUM
ftr-308	705	62	(	(	PUNCT
ftr-308	705	63	9th	9th	ADJ
ftr-308	705	64	cir	cir	NOUN
ftr-308	705	65	.	.	PROPN
ftr-308	705	66	1937	1937	NUM
ftr-308	705	67	)	)	PUNCT
ftr-308	705	68	(	(	PUNCT
ftr-308	705	69	citing	cite	VERB
ftr-308	705	70	united	united	PROPN
ftr-308	705	71	states	states	PROPN
ftr-308	705	72	v.	v.	ADP
ftr-308	705	73	f.s	f.s	PROPN
ftr-308	705	74	.	.	PROPN
ftr-308	705	75	scott	scott	PROPN
ftr-308	705	76	&	&	CCONJ
ftr-308	705	77	sons	son	NOUN
ftr-308	705	78	,	,	PUNCT
ftr-308	705	79	69	69	NUM
ftr-308	705	80	f.2d	f.2d	NOUN
ftr-308	705	81	728	728	NUM
ftr-308	705	82	(	(	PUNCT
ftr-308	705	83	1st	1st	ADJ
ftr-308	705	84	cir	cir	NOUN
ftr-308	705	85	.	.	PUNCT
ftr-308	705	86	1934	1934	NUM
ftr-308	705	87	)	)	PUNCT
ftr-308	705	88	)	)	PUNCT
ftr-308	705	89	.	.	PUNCT
ftr-308	706	1	see	see	VERB
ftr-308	706	2	also	also	ADV
ftr-308	706	3	botany	botany	NOUN
ftr-308	706	4	worsted	worst	VERB
ftr-308	706	5	mills	mill	NOUN
ftr-308	706	6	v.	v.	ADP
ftr-308	706	7	united	united	PROPN
ftr-308	706	8	states	states	PROPN
ftr-308	706	9	,	,	PUNCT
ftr-308	706	10	278	278	NUM
ftr-308	706	11	u.s	u.s	PROPN
ftr-308	706	12	.	.	PROPN
ftr-308	706	13	282	282	NUM
ftr-308	706	14	,	,	PUNCT
ftr-308	706	15	288	288	NUM
ftr-308	706	16	(	(	PUNCT
ftr-308	706	17	1929	1929	NUM
ftr-308	706	18	)	)	PUNCT
ftr-308	706	19	(	(	PUNCT
ftr-308	706	20	holding	hold	VERB
ftr-308	706	21	that	that	SCONJ
ftr-308	706	22	an	an	DET
ftr-308	706	23	agreement	agreement	NOUN
ftr-308	706	24	which	which	PRON
ftr-308	706	25	does	do	AUX
ftr-308	706	26	not	not	PART
ftr-308	706	27	comply	comply	VERB
ftr-308	706	28	with	with	ADP
ftr-308	706	29	the	the	DET
ftr-308	706	30	statutory	statutory	ADJ
ftr-308	706	31	requirements	requirement	NOUN
ftr-308	706	32	for	for	ADP
ftr-308	706	33	compromises	compromise	NOUN
ftr-308	706	34	can	can	AUX
ftr-308	706	35	not	not	PART
ftr-308	706	36	be	be	AUX
ftr-308	706	37	binding	bind	VERB
ftr-308	706	38	on	on	ADP
ftr-308	706	39	the	the	DET
ftr-308	706	40	taxpayer	taxpayer	NOUN
ftr-308	706	41	or	or	CCONJ
ftr-308	706	42	the	the	DET
ftr-308	706	43	service	service	NOUN
ftr-308	706	44	)	)	PUNCT
ftr-308	706	45	.	.	PUNCT
ftr-308	707	1	91	91	NUM
ftr-308	707	2	.	.	PUNCT
ftr-308	708	1	see	see	VERB
ftr-308	708	2	supra	supra	PROPN
ftr-308	708	3	notes	note	VERB
ftr-308	708	4	62	62	NUM
ftr-308	708	5	,	,	PUNCT
ftr-308	708	6	66	66	NUM
ftr-308	708	7	.	.	PUNCT
ftr-308	709	1	the	the	DET
ftr-308	709	2	tax	tax	NOUN
ftr-308	709	3	court	court	NOUN
ftr-308	709	4	's	's	PART
ftr-308	709	5	rules	rule	NOUN
ftr-308	709	6	apply	apply	VERB
ftr-308	709	7	a	a	DET
ftr-308	709	8	slightly	slightly	ADV
ftr-308	709	9	broader	broad	ADJ
ftr-308	709	10	rule	rule	NOUN
ftr-308	709	11	,	,	PUNCT
ftr-308	709	12	enabling	enable	VERB
ftr-308	709	13	discovery	discovery	NOUN
ftr-308	709	14	of	of	ADP
ftr-308	709	15	information	information	NOUN
ftr-308	709	16	"	"	PUNCT
ftr-308	709	17	relevant	relevant	ADJ
ftr-308	709	18	to	to	ADP
ftr-308	709	19	the	the	DET
ftr-308	709	20	subject	subject	NOUN
ftr-308	709	21	matter	matter	NOUN
ftr-308	709	22	involved	involve	VERB
ftr-308	709	23	in	in	ADP
ftr-308	709	24	the	the	DET
ftr-308	709	25	pending	pende	VERB
ftr-308	709	26	case	case	NOUN
ftr-308	709	27	.	.	PUNCT
ftr-308	709	28	"	"	PUNCT
ftr-308	710	1	supra	supra	PROPN
ftr-308	710	2	note	note	NOUN
ftr-308	710	3	66	66	NUM
ftr-308	710	4	.	.	PUNCT
ftr-308	711	1	92	92	NUM
ftr-308	711	2	.	.	PUNCT
ftr-308	712	1	union	union	PROPN
ftr-308	712	2	pac	pac	PROPN
ftr-308	712	3	.	.	PUNCT
ftr-308	713	1	r.r	r.r	PROPN
ftr-308	713	2	.	.	PROPN
ftr-308	713	3	co.	co.	PROPN
ftr-308	713	4	v.	v.	PROPN
ftr-308	713	5	united	united	PROPN
ftr-308	713	6	states	states	PROPN
ftr-308	713	7	,	,	PUNCT
ftr-308	713	8	389	389	NUM
ftr-308	713	9	f.2d	f.2d	NUM
ftr-308	713	10	437	437	NUM
ftr-308	713	11	(	(	PUNCT
ftr-308	713	12	ct	ct	PROPN
ftr-308	713	13	.	.	PUNCT
ftr-308	713	14	cl	cl	NOUN
ftr-308	713	15	.	.	PUNCT
ftr-308	713	16	1968	1968	NUM
ftr-308	713	17	)	)	PUNCT
ftr-308	713	18	(	(	PUNCT
ftr-308	713	19	citing	cite	VERB
ftr-308	713	20	united	united	PROPN
ftr-308	713	21	states	states	PROPN
ftr-308	713	22	v.	v.	CCONJ
ftr-308	713	23	felt	feel	VERB
ftr-308	713	24	&	&	CCONJ
ftr-308	713	25	tarrant	tarrant	PROPN
ftr-308	713	26	mfg	mfg	PROPN
ftr-308	713	27	.	.	PROPN
ftr-308	713	28	co.	co.	PROPN
ftr-308	713	29	,	,	PUNCT
ftr-308	713	30	283	283	NUM
ftr-308	713	31	u.s	u.s	PROPN
ftr-308	713	32	.	.	PROPN
ftr-308	713	33	269	269	NUM
ftr-308	713	34	(	(	PUNCT
ftr-308	713	35	1931	1931	NUM
ftr-308	713	36	)	)	PUNCT
ftr-308	713	37	;	;	PUNCT
ftr-308	713	38	real	real	ADJ
ftr-308	713	39	estateland	estateland	NOUN
ftr-308	713	40	title	title	NOUN
ftr-308	713	41	&	&	CCONJ
ftr-308	713	42	trust	trust	PROPN
ftr-308	713	43	co.	co.	PROPN
ftr-308	713	44	v.	v.	PROPN
ftr-308	713	45	united	united	PROPN
ftr-308	713	46	states	states	PROPN
ftr-308	713	47	,	,	PUNCT
ftr-308	713	48	309	309	NUM
ftr-308	713	49	u.s	u.s	PROPN
ftr-308	713	50	.	.	PROPN
ftr-308	713	51	13	13	NUM
ftr-308	713	52	,	,	PUNCT
ftr-308	713	53	17	17	NUM
ftr-308	713	54	-	-	SYM
ftr-308	713	55	18	18	NUM
ftr-308	713	56	(	(	PUNCT
ftr-308	713	57	1940	1940	NUM
ftr-308	713	58	)	)	PUNCT
ftr-308	713	59	;	;	PUNCT
ftr-308	713	60	int'l	int'l	ADP
ftr-308	713	61	curtis	curtis	PROPN
ftr-308	713	62	marine	marine	PROPN
ftr-308	713	63	turbine	turbine	PROPN
ftr-308	713	64	co.	co.	PROPN
ftr-308	713	65	v.	v.	ADP
ftr-308	713	66	united	united	PROPN
ftr-308	713	67	states	states	PROPN
ftr-308	713	68	,	,	PUNCT
ftr-308	713	69	56	56	NUM
ftr-308	713	70	f.2d	f.2d	NOUN
ftr-308	713	71	708	708	NUM
ftr-308	713	72	(	(	PUNCT
ftr-308	713	73	ct	ct	PROPN
ftr-308	713	74	.	.	PUNCT
ftr-308	713	75	cl	cl	NOUN
ftr-308	713	76	.	.	PUNCT
ftr-308	713	77	1932	1932	NUM
ftr-308	713	78	)	)	PUNCT
ftr-308	713	79	;	;	PUNCT
ftr-308	713	80	the	the	DET
ftr-308	713	81	midvale	midvale	PROPN
ftr-308	713	82	co.	co.	PROPN
ftr-308	713	83	v.	v.	PROPN
ftr-308	713	84	united	united	PROPN
ftr-308	713	85	states	states	PROPN
ftr-308	713	86	,	,	PUNCT
ftr-308	713	87	138	138	NUM
ftr-308	713	88	f.	f.	PROPN
ftr-308	713	89	supp	supp	PROPN
ftr-308	713	90	.	.	PUNCT
ftr-308	714	1	269	269	NUM
ftr-308	714	2	(	(	PUNCT
ftr-308	714	3	ct	ct	PROPN
ftr-308	714	4	.	.	PUNCT
ftr-308	714	5	cl	cl	NOUN
ftr-308	714	6	.	.	PUNCT
ftr-308	714	7	1956	1956	NUM
ftr-308	714	8	)	)	PUNCT
ftr-308	714	9	;	;	PUNCT
ftr-308	714	10	williamson	williamson	PROPN
ftr-308	714	11	v.	v.	PROPN
ftr-308	714	12	united	united	PROPN
ftr-308	714	13	states	states	PROPN
ftr-308	714	14	292	292	NUM
ftr-308	714	15	f.2d	f.2d	NOUN
ftr-308	714	16	524	524	NUM
ftr-308	714	17	(	(	PUNCT
ftr-308	714	18	ct	ct	PROPN
ftr-308	714	19	.	.	PUNCT
ftr-308	714	20	cl	cl	NOUN
ftr-308	714	21	.	.	PUNCT
ftr-308	714	22	1961	1961	NUM
ftr-308	714	23	)	)	PUNCT
ftr-308	714	24	)	)	PUNCT
ftr-308	714	25	.	.	PUNCT
ftr-308	715	1	variance	variance	NOUN
ftr-308	715	2	stems	stem	VERB
ftr-308	715	3	from	from	ADP
ftr-308	715	4	section	section	NOUN
ftr-308	715	5	7422	7422	NUM
ftr-308	715	6	,	,	PUNCT
ftr-308	715	7	which	which	PRON
ftr-308	715	8	states	state	VERB
ftr-308	715	9	that	that	SCONJ
ftr-308	715	10	suits	suit	NOUN
ftr-308	715	11	for	for	ADP
ftr-308	715	12	recovery	recovery	NOUN
ftr-308	715	13	of	of	ADP
ftr-308	715	14	taxes	taxis	NOUN
ftr-308	715	15	can	can	AUX
ftr-308	715	16	not	not	PART
ftr-308	715	17	be	be	AUX
ftr-308	715	18	maintained	maintain	VERB
ftr-308	715	19	in	in	ADP
ftr-308	715	20	any	any	DET
ftr-308	715	21	court	court	NOUN
ftr-308	715	22	until	until	ADP
ftr-308	715	23	a	a	DET
ftr-308	715	24	claim	claim	NOUN
ftr-308	715	25	for	for	ADP
ftr-308	715	26	refund	refund	NOUN
ftr-308	715	27	or	or	CCONJ
ftr-308	715	28	2013	2013	NUM
ftr-308	715	29	]	]	SYM
ftr-308	715	30	141	141	NUM
ftr-308	715	31	florida	florida	PROPN
ftr-308	715	32	tax	tax	NOUN
ftr-308	715	33	review	review	NOUN
ftr-308	715	34	[	[	X
ftr-308	715	35	a]n	a]n	NOUN
ftr-308	715	36	item	item	NOUN
ftr-308	715	37	raised	raise	VERB
ftr-308	715	38	in	in	ADP
ftr-308	715	39	litigation	litigation	NOUN
ftr-308	715	40	but	but	CCONJ
ftr-308	715	41	not	not	PART
ftr-308	715	42	specifically	specifically	ADV
ftr-308	715	43	adverted	advert	VERB
ftr-308	715	44	to	to	ADP
ftr-308	715	45	in	in	ADP
ftr-308	715	46	the	the	DET
ftr-308	715	47	claim	claim	NOUN
ftr-308	715	48	might	might	AUX
ftr-308	715	49	be	be	AUX
ftr-308	715	50	permitted	permit	VERB
ftr-308	715	51	if	if	SCONJ
ftr-308	715	52	it	it	PRON
ftr-308	715	53	is	be	AUX
ftr-308	715	54	found	find	VERB
ftr-308	715	55	that	that	SCONJ
ftr-308	715	56	the	the	DET
ftr-308	715	57	taxpayer	taxpayer	NOUN
ftr-308	715	58	adequately	adequately	ADV
ftr-308	715	59	alerted	alert	VERB
ftr-308	715	60	the	the	DET
ftr-308	715	61	service	service	NOUN
ftr-308	715	62	to	to	ADP
ftr-308	715	63	the	the	DET
ftr-308	715	64	fact	fact	NOUN
ftr-308	715	65	that	that	SCONJ
ftr-308	715	66	the	the	DET
ftr-308	715	67	item	item	NOUN
ftr-308	715	68	is	be	AUX
ftr-308	715	69	a	a	DET
ftr-308	715	70	ground	ground	NOUN
ftr-308	715	71	for	for	ADP
ftr-308	715	72	refund	refund	NOUN
ftr-308	715	73	,	,	PUNCT
ftr-308	715	74	or	or	CCONJ
ftr-308	715	75	that	that	SCONJ
ftr-308	715	76	the	the	DET
ftr-308	715	77	commissioner	commissioner	NOUN
ftr-308	715	78	considered	consider	VERB
ftr-308	715	79	that	that	SCONJ
ftr-308	715	80	unspecified	unspecified	ADJ
ftr-308	715	81	ground	ground	NOUN
ftr-308	715	82	in	in	ADP
ftr-308	715	83	reaching	reach	VERB
ftr-308	715	84	his	his	PRON
ftr-308	715	85	decision	decision	NOUN
ftr-308	715	86	on	on	ADP
ftr-308	715	87	the	the	DET
ftr-308	715	88	items	item	NOUN
ftr-308	715	89	for	for	ADP
ftr-308	715	90	which	which	PRON
ftr-308	715	91	a	a	DET
ftr-308	715	92	refund	refund	NOUN
ftr-308	715	93	was	be	AUX
ftr-308	715	94	requested	request	VERB
ftr-308	715	95	.	.	PUNCT
ftr-308	716	1	thus	thus	ADV
ftr-308	716	2	,	,	PUNCT
ftr-308	716	3	what	what	PRON
ftr-308	716	4	the	the	DET
ftr-308	716	5	service	service	NOUN
ftr-308	716	6	knew	know	VERB
ftr-308	716	7	and	and	CCONJ
ftr-308	716	8	considered	consider	VERB
ftr-308	716	9	with	with	ADP
ftr-308	716	10	respect	respect	NOUN
ftr-308	716	11	to	to	ADP
ftr-308	716	12	the	the	DET
ftr-308	716	13	items	item	NOUN
ftr-308	716	14	for	for	ADP
ftr-308	716	15	which	which	PRON
ftr-308	716	16	a	a	DET
ftr-308	716	17	refund	refund	NOUN
ftr-308	716	18	was	be	AUX
ftr-308	716	19	requested	request	VERB
ftr-308	716	20	are	be	AUX
ftr-308	716	21	relevant	relevant	ADJ
ftr-308	716	22	to	to	ADP
ftr-308	716	23	whether	whether	SCONJ
ftr-308	716	24	variance	variance	NOUN
ftr-308	716	25	applies	apply	VERB
ftr-308	716	26	to	to	ADP
ftr-308	716	27	issues	issue	NOUN
ftr-308	716	28	raised	raise	VERB
ftr-308	716	29	in	in	ADP
ftr-308	716	30	litigation	litigation	NOUN
ftr-308	716	31	that	that	SCONJ
ftr-308	716	32	a	a	DET
ftr-308	716	33	claim	claim	NOUN
ftr-308	716	34	for	for	ADP
ftr-308	716	35	refund	refund	NOUN
ftr-308	716	36	did	do	AUX
ftr-308	716	37	not	not	PART
ftr-308	716	38	expressly	expressly	ADV
ftr-308	716	39	include.94	include.94	VERB
ftr-308	716	40	moreover	moreover	ADV
ftr-308	716	41	,	,	PUNCT
ftr-308	716	42	the	the	DET
ftr-308	716	43	purpose	purpose	NOUN
ftr-308	716	44	of	of	ADP
ftr-308	716	45	the	the	DET
ftr-308	716	46	variance	variance	NOUN
ftr-308	716	47	doctrine	doctrine	NOUN
ftr-308	716	48	is	be	AUX
ftr-308	716	49	to	to	PART
ftr-308	716	50	"	"	PUNCT
ftr-308	716	51	prevent	prevent	VERB
ftr-308	716	52	surprise	surprise	NOUN
ftr-308	716	53	and	and	CCONJ
ftr-308	716	54	to	to	PART
ftr-308	716	55	give	give	VERB
ftr-308	716	56	adequate	adequate	ADJ
ftr-308	716	57	notice	notice	NOUN
ftr-308	716	58	to	to	ADP
ftr-308	716	59	the	the	DET
ftr-308	716	60	service	service	NOUN
ftr-308	716	61	of	of	ADP
ftr-308	716	62	the	the	DET
ftr-308	716	63	nature	nature	NOUN
ftr-308	716	64	of	of	ADP
ftr-308	716	65	the	the	DET
ftr-308	716	66	claim	claim	NOUN
ftr-308	716	67	and	and	CCONJ
ftr-308	716	68	the	the	DET
ftr-308	716	69	specific	specific	ADJ
ftr-308	716	70	facts	fact	NOUN
ftr-308	716	71	upon	upon	SCONJ
ftr-308	716	72	which	which	PRON
ftr-308	716	73	it	it	PRON
ftr-308	716	74	is	be	AUX
ftr-308	716	75	predicated	predicate	VERB
ftr-308	716	76	,	,	PUNCT
ftr-308	716	77	thereby	thereby	ADV
ftr-308	716	78	permitting	permit	VERB
ftr-308	716	79	an	an	DET
ftr-308	716	80	administrative	administrative	ADJ
ftr-308	716	81	investigation	investigation	NOUN
ftr-308	716	82	and	and	CCONJ
ftr-308	716	83	determination	determination	NOUN
ftr-308	716	84	.	.	PUNCT
ftr-308	717	1	"95	"95	VERB
ftr-308	717	2	whether	whether	SCONJ
ftr-308	717	3	the	the	DET
ftr-308	717	4	service	service	NOUN
ftr-308	717	5	undertook	undertake	VERB
ftr-308	717	6	an	an	DET
ftr-308	717	7	administrative	administrative	ADJ
ftr-308	717	8	investigation	investigation	NOUN
ftr-308	717	9	and	and	CCONJ
ftr-308	717	10	determination	determination	NOUN
ftr-308	717	11	with	with	ADP
ftr-308	717	12	respect	respect	NOUN
ftr-308	717	13	to	to	ADP
ftr-308	717	14	the	the	DET
ftr-308	717	15	claim	claim	NOUN
ftr-308	717	16	and	and	CCONJ
ftr-308	717	17	its	its	PRON
ftr-308	717	18	underlying	underlie	VERB
ftr-308	717	19	facts	fact	NOUN
ftr-308	717	20	is	be	AUX
ftr-308	717	21	directly	directly	ADV
ftr-308	717	22	relevant	relevant	ADJ
ftr-308	717	23	to	to	ADP
ftr-308	717	24	whether	whether	SCONJ
ftr-308	717	25	the	the	DET
ftr-308	717	26	defense	defense	NOUN
ftr-308	717	27	applies	apply	VERB
ftr-308	717	28	.	.	PUNCT
ftr-308	718	1	the	the	DET
ftr-308	718	2	de	de	PROPN
ftr-308	718	3	novo	novo	NOUN
ftr-308	718	4	doctrine	doctrine	NOUN
ftr-308	718	5	should	should	AUX
ftr-308	718	6	not	not	PART
ftr-308	718	7	apply	apply	VERB
ftr-308	718	8	when	when	SCONJ
ftr-308	718	9	variance	variance	NOUN
ftr-308	718	10	might	might	AUX
ftr-308	718	11	be	be	AUX
ftr-308	718	12	at	at	ADP
ftr-308	718	13	issue	issue	NOUN
ftr-308	718	14	because	because	SCONJ
ftr-308	718	15	,	,	PUNCT
ftr-308	718	16	if	if	SCONJ
ftr-308	718	17	it	it	PRON
ftr-308	718	18	did	do	VERB
ftr-308	718	19	,	,	PUNCT
ftr-308	718	20	taxpayers	taxpayer	NOUN
ftr-308	718	21	would	would	AUX
ftr-308	718	22	be	be	AUX
ftr-308	718	23	unable	unable	ADJ
ftr-308	718	24	to	to	PART
ftr-308	718	25	access	access	VERB
ftr-308	718	26	the	the	DET
ftr-308	718	27	evidence	evidence	NOUN
ftr-308	718	28	to	to	PART
ftr-308	718	29	disprove	disprove	VERB
ftr-308	718	30	such	such	DET
ftr-308	718	31	a	a	DET
ftr-308	718	32	claim	claim	NOUN
ftr-308	718	33	or	or	CCONJ
ftr-308	718	34	defense	defense	NOUN
ftr-308	718	35	.	.	PUNCT
ftr-308	719	1	3	3	X
ftr-308	719	2	.	.	X
ftr-308	719	3	shifting	shift	VERB
ftr-308	719	4	the	the	DET
ftr-308	719	5	burden	burden	NOUN
ftr-308	719	6	ofproofas	ofproofas	NOUN
ftr-308	719	7	to	to	ADP
ftr-308	719	8	factual	factual	ADJ
ftr-308	719	9	matters	matter	NOUN
ftr-308	719	10	finally	finally	ADV
ftr-308	719	11	,	,	PUNCT
ftr-308	719	12	the	the	DET
ftr-308	719	13	taxpayer	taxpayer	NOUN
ftr-308	719	14	's	's	PART
ftr-308	719	15	cooperation	cooperation	NOUN
ftr-308	719	16	with	with	ADP
ftr-308	719	17	the	the	DET
ftr-308	719	18	service	service	NOUN
ftr-308	719	19	's	's	PART
ftr-308	719	20	reasonable	reasonable	ADJ
ftr-308	719	21	requests	request	NOUN
ftr-308	719	22	during	during	ADP
ftr-308	719	23	its	its	PRON
ftr-308	719	24	examination	examination	NOUN
ftr-308	719	25	is	be	AUX
ftr-308	719	26	a	a	DET
ftr-308	719	27	statutory	statutory	ADJ
ftr-308	719	28	prerequisite	prerequisite	NOUN
ftr-308	719	29	to	to	ADP
ftr-308	719	30	shifting	shift	VERB
ftr-308	719	31	from	from	ADP
ftr-308	719	32	the	the	DET
ftr-308	719	33	taxpayer	taxpayer	NOUN
ftr-308	719	34	to	to	ADP
ftr-308	719	35	the	the	DET
ftr-308	719	36	service	service	NOUN
ftr-308	719	37	the	the	DET
ftr-308	719	38	burden	burden	NOUN
ftr-308	719	39	of	of	ADP
ftr-308	719	40	proof	proof	NOUN
ftr-308	719	41	on	on	ADP
ftr-308	719	42	certain	certain	ADJ
ftr-308	719	43	factual	factual	ADJ
ftr-308	719	44	issues	issue	NOUN
ftr-308	719	45	in	in	ADP
ftr-308	719	46	tax	tax	NOUN
ftr-308	719	47	litigation	litigation	NOUN
ftr-308	719	48	.	.	PUNCT
ftr-308	720	1	under	under	ADP
ftr-308	720	2	section	section	NOUN
ftr-308	720	3	7491(a	7491(a	NUM
ftr-308	720	4	)	)	PUNCT
ftr-308	720	5	,	,	PUNCT
ftr-308	720	6	if	if	SCONJ
ftr-308	720	7	the	the	DET
ftr-308	720	8	taxpayer	taxpayer	NOUN
ftr-308	720	9	introduces	introduce	VERB
ftr-308	720	10	credible	credible	ADJ
ftr-308	720	11	evidence	evidence	NOUN
ftr-308	720	12	with	with	ADP
ftr-308	720	13	respect	respect	NOUN
ftr-308	720	14	to	to	ADP
ftr-308	720	15	any	any	DET
ftr-308	720	16	factual	factual	ADJ
ftr-308	720	17	issue	issue	NOUN
ftr-308	720	18	in	in	ADP
ftr-308	720	19	any	any	DET
ftr-308	720	20	court	court	NOUN
ftr-308	720	21	proceeding	proceeding	NOUN
ftr-308	720	22	,	,	PUNCT
ftr-308	720	23	the	the	DET
ftr-308	720	24	service	service	NOUN
ftr-308	720	25	will	will	AUX
ftr-308	720	26	bear	bear	VERB
ftr-308	720	27	the	the	DET
ftr-308	720	28	burden	burden	NOUN
ftr-308	720	29	of	of	ADP
ftr-308	720	30	proof	proof	NOUN
ftr-308	720	31	on	on	ADP
ftr-308	720	32	that	that	DET
ftr-308	720	33	factual	factual	ADJ
ftr-308	720	34	issue	issue	NOUN
ftr-308	720	35	,	,	PUNCT
ftr-308	720	36	but	but	CCONJ
ftr-308	720	37	only	only	ADV
ftr-308	720	38	if	if	SCONJ
ftr-308	720	39	the	the	DET
ftr-308	720	40	credit	credit	NOUN
ftr-308	720	41	has	have	AUX
ftr-308	720	42	been	be	AUX
ftr-308	720	43	duly	duly	ADV
ftr-308	720	44	filed	file	VERB
ftr-308	720	45	,	,	PUNCT
ftr-308	720	46	and	and	CCONJ
ftr-308	720	47	from	from	ADP
ftr-308	720	48	regulations	regulation	NOUN
ftr-308	720	49	which	which	PRON
ftr-308	720	50	require	require	VERB
ftr-308	720	51	a	a	DET
ftr-308	720	52	refund	refund	NOUN
ftr-308	720	53	claim	claim	NOUN
ftr-308	720	54	to	to	PART
ftr-308	720	55	"	"	PUNCT
ftr-308	720	56	set	set	VERB
ftr-308	720	57	forth	forth	ADP
ftr-308	720	58	in	in	ADP
ftr-308	720	59	detail	detail	NOUN
ftr-308	720	60	each	each	DET
ftr-308	720	61	ground	ground	NOUN
ftr-308	720	62	upon	upon	SCONJ
ftr-308	720	63	which	which	PRON
ftr-308	720	64	a	a	DET
ftr-308	720	65	credit	credit	NOUN
ftr-308	720	66	or	or	CCONJ
ftr-308	720	67	refund	refund	NOUN
ftr-308	720	68	is	be	AUX
ftr-308	720	69	claimed	claim	VERB
ftr-308	720	70	and	and	CCONJ
ftr-308	720	71	facts	fact	NOUN
ftr-308	720	72	sufficient	sufficient	ADJ
ftr-308	720	73	to	to	PART
ftr-308	720	74	apprise	apprise	VERB
ftr-308	720	75	the	the	DET
ftr-308	720	76	commissioner	commissioner	NOUN
ftr-308	720	77	of	of	ADP
ftr-308	720	78	the	the	DET
ftr-308	720	79	exact	exact	ADJ
ftr-308	720	80	basis	basis	NOUN
ftr-308	720	81	thereof	thereof	ADV
ftr-308	720	82	.	.	PUNCT
ftr-308	720	83	"	"	PUNCT
ftr-308	720	84	i.r.c	i.r.c	NOUN
ftr-308	720	85	.	.	PUNCT
ftr-308	721	1	§	§	PROPN
ftr-308	721	2	7422(a	7422(a	NOUN
ftr-308	721	3	)	)	PUNCT
ftr-308	721	4	;	;	PUNCT
ftr-308	721	5	reg	reg	NOUN
ftr-308	721	6	.	.	PUNCT
ftr-308	722	1	§	§	PROPN
ftr-308	722	2	301.6402	301.6402	NUM
ftr-308	722	3	-	-	NUM
ftr-308	722	4	2(b)(1	2(b)(1	NUM
ftr-308	722	5	)	)	PUNCT
ftr-308	722	6	.	.	PUNCT
ftr-308	723	1	93	93	NUM
ftr-308	723	2	.	.	PUNCT
ftr-308	724	1	union	union	PROPN
ftr-308	724	2	pac	pac	PROPN
ftr-308	724	3	.	.	PROPN
ftr-308	724	4	,	,	PUNCT
ftr-308	724	5	389	389	NUM
ftr-308	724	6	f.2d	f.2d	NOUN
ftr-308	724	7	at	at	ADP
ftr-308	724	8	442	442	NUM
ftr-308	724	9	(	(	PUNCT
ftr-308	724	10	citing	cite	VERB
ftr-308	724	11	cases	case	NOUN
ftr-308	724	12	)	)	PUNCT
ftr-308	724	13	.	.	PUNCT
ftr-308	725	1	see	see	VERB
ftr-308	725	2	also	also	ADV
ftr-308	725	3	herrington	herrington	PROPN
ftr-308	725	4	v.	v.	PROPN
ftr-308	725	5	united	united	PROPN
ftr-308	725	6	states	states	PROPN
ftr-308	725	7	,	,	PUNCT
ftr-308	725	8	416	416	NUM
ftr-308	725	9	f.2d	f.2d	NOUN
ftr-308	725	10	1029	1029	NUM
ftr-308	725	11	,	,	PUNCT
ftr-308	725	12	1032	1032	NUM
ftr-308	725	13	(	(	PUNCT
ftr-308	725	14	10th	10th	ADJ
ftr-308	725	15	cir	cir	NOUN
ftr-308	725	16	.	.	PROPN
ftr-308	725	17	1969	1969	NUM
ftr-308	725	18	)	)	PUNCT
ftr-308	725	19	(	(	PUNCT
ftr-308	725	20	"	"	PUNCT
ftr-308	725	21	thus	thus	ADV
ftr-308	725	22	,	,	PUNCT
ftr-308	725	23	if	if	SCONJ
ftr-308	725	24	the	the	DET
ftr-308	725	25	claim	claim	NOUN
ftr-308	725	26	fairly	fairly	ADV
ftr-308	725	27	apprises	apprise	VERB
ftr-308	725	28	the	the	DET
ftr-308	725	29	service	service	NOUN
ftr-308	725	30	of	of	ADP
ftr-308	725	31	the	the	DET
ftr-308	725	32	ground	ground	NOUN
ftr-308	725	33	on	on	ADP
ftr-308	725	34	which	which	PRON
ftr-308	725	35	recovery	recovery	NOUN
ftr-308	725	36	is	be	AUX
ftr-308	725	37	sought	seek	VERB
ftr-308	725	38	or	or	CCONJ
ftr-308	725	39	if	if	SCONJ
ftr-308	725	40	the	the	DET
ftr-308	725	41	service	service	NOUN
ftr-308	725	42	actually	actually	ADV
ftr-308	725	43	considers	consider	VERB
ftr-308	725	44	the	the	DET
ftr-308	725	45	ground	ground	NOUN
ftr-308	725	46	later	later	ADV
ftr-308	725	47	sought	seek	VERB
ftr-308	725	48	to	to	PART
ftr-308	725	49	be	be	AUX
ftr-308	725	50	raised	raise	VERB
ftr-308	725	51	the	the	DET
ftr-308	725	52	claim	claim	NOUN
ftr-308	725	53	will	will	AUX
ftr-308	725	54	be	be	AUX
ftr-308	725	55	held	hold	VERB
ftr-308	725	56	adequate	adequate	ADJ
ftr-308	725	57	for	for	ADP
ftr-308	725	58	...	...	PUNCT
ftr-308	725	59	bringing	bring	VERB
ftr-308	725	60	suit	suit	NOUN
ftr-308	725	61	under	under	ADP
ftr-308	725	62	§	§	PROPN
ftr-308	725	63	7422	7422	NUM
ftr-308	725	64	.	.	PUNCT
ftr-308	725	65	"	"	PUNCT
ftr-308	725	66	)	)	PUNCT
ftr-308	725	67	;	;	PUNCT
ftr-308	725	68	garvey	garvey	PROPN
ftr-308	725	69	,	,	PUNCT
ftr-308	725	70	inc	inc	PROPN
ftr-308	725	71	.	.	PROPN
ftr-308	726	1	v.	v.	PROPN
ftr-308	726	2	united	united	PROPN
ftr-308	726	3	states	states	PROPN
ftr-308	726	4	,	,	PUNCT
ftr-308	726	5	1	1	NUM
ftr-308	726	6	cl	cl	NOUN
ftr-308	726	7	.	.	PUNCT
ftr-308	727	1	ct	ct	PRON
ftr-308	727	2	.	.	PROPN
ftr-308	727	3	108	108	NUM
ftr-308	727	4	(	(	PUNCT
ftr-308	727	5	1983	1983	NUM
ftr-308	727	6	)	)	PUNCT
ftr-308	727	7	.	.	PUNCT
ftr-308	728	1	94	94	X
ftr-308	728	2	.	.	PUNCT
ftr-308	729	1	see	see	VERB
ftr-308	729	2	computervision	computervision	PROPN
ftr-308	729	3	corp	corp	PROPN
ftr-308	729	4	.	.	PROPN
ftr-308	730	1	v.	v.	PROPN
ftr-308	730	2	united	united	PROPN
ftr-308	730	3	states	states	PROPN
ftr-308	730	4	,	,	PUNCT
ftr-308	730	5	445	445	NUM
ftr-308	730	6	f.3d	f.3d	NUM
ftr-308	730	7	1355	1355	NUM
ftr-308	730	8	,	,	PUNCT
ftr-308	730	9	1370	1370	NUM
ftr-308	730	10	(	(	PUNCT
ftr-308	730	11	fed	fed	PROPN
ftr-308	730	12	.	.	PUNCT
ftr-308	730	13	cir	cir	PROPN
ftr-308	730	14	.	.	PUNCT
ftr-308	730	15	2006	2006	NUM
ftr-308	730	16	)	)	PUNCT
ftr-308	731	1	;	;	PUNCT
ftr-308	731	2	dillon	dillon	PROPN
ftr-308	731	3	,	,	PUNCT
ftr-308	731	4	read	read	PROPN
ftr-308	731	5	&	&	CCONJ
ftr-308	731	6	co.	co.	PROPN
ftr-308	731	7	,	,	PUNCT
ftr-308	731	8	inc	inc	PROPN
ftr-308	731	9	.	.	PROPN
ftr-308	731	10	v.	v.	PROPN
ftr-308	731	11	united	united	PROPN
ftr-308	731	12	states	states	PROPN
ftr-308	731	13	,	,	PUNCT
ftr-308	731	14	15	15	NUM
ftr-308	731	15	cl	cl	NOUN
ftr-308	731	16	.	.	PUNCT
ftr-308	732	1	ct	ct	PRON
ftr-308	732	2	.	.	PROPN
ftr-308	733	1	246	246	NUM
ftr-308	733	2	,	,	PUNCT
ftr-308	733	3	251	251	NUM
ftr-308	733	4	-	-	SYM
ftr-308	733	5	52	52	NUM
ftr-308	733	6	(	(	PUNCT
ftr-308	733	7	1988	1988	NUM
ftr-308	733	8	)	)	PUNCT
ftr-308	733	9	,	,	PUNCT
ftr-308	733	10	vacated	vacate	VERB
ftr-308	733	11	,	,	PUNCT
ftr-308	733	12	875	875	NUM
ftr-308	733	13	f.2d	f.2d	ADP
ftr-308	733	14	293	293	NUM
ftr-308	733	15	(	(	PUNCT
ftr-308	733	16	fed	fed	PROPN
ftr-308	733	17	.	.	PUNCT
ftr-308	733	18	cir	cir	PROPN
ftr-308	733	19	.	.	PROPN
ftr-308	733	20	1989	1989	NUM
ftr-308	733	21	)	)	PUNCT
ftr-308	733	22	.	.	PUNCT
ftr-308	734	1	95	95	NUM
ftr-308	734	2	.	.	PUNCT
ftr-308	735	1	union	union	PROPN
ftr-308	735	2	pac	pac	PROPN
ftr-308	735	3	.	.	PROPN
ftr-308	735	4	,	,	PUNCT
ftr-308	735	5	389	389	NUM
ftr-308	735	6	f.2d	f.2d	NOUN
ftr-308	735	7	at	at	ADP
ftr-308	735	8	442	442	NUM
ftr-308	735	9	.	.	PUNCT
ftr-308	736	1	96	96	NUM
ftr-308	736	2	.	.	PUNCT
ftr-308	736	3	i.r.c	i.r.c	NOUN
ftr-308	736	4	.	.	PUNCT
ftr-308	737	1	§	§	PROPN
ftr-308	737	2	749	749	NUM
ftr-308	737	3	1(a)(2)(b	1(a)(2)(b	NUM
ftr-308	737	4	)	)	PUNCT
ftr-308	737	5	.	.	PUNCT
ftr-308	738	1	142	142	NUM
ftr-308	739	1	[	[	X
ftr-308	739	2	vol	vol	NOUN
ftr-308	739	3	.	.	PUNCT
ftr-308	740	1	14:4	14:4	NUM
ftr-308	740	2	the	the	DET
ftr-308	740	3	de	de	X
ftr-308	740	4	novo	novo	NOUN
ftr-308	740	5	doctrine	doctrine	NOUN
ftr-308	740	6	taxpayer	taxpayer	NOUN
ftr-308	740	7	meets	meet	VERB
ftr-308	740	8	certain	certain	ADJ
ftr-308	740	9	conditions	condition	NOUN
ftr-308	740	10	,	,	PUNCT
ftr-308	740	11	including	include	VERB
ftr-308	740	12	cooperating	cooperate	VERB
ftr-308	740	13	with	with	ADP
ftr-308	740	14	the	the	DET
ftr-308	740	15	service	service	NOUN
ftr-308	740	16	's	's	PART
ftr-308	740	17	examination.97	examination.97	NOUN
ftr-308	740	18	the	the	DET
ftr-308	740	19	legislative	legislative	ADJ
ftr-308	740	20	history	history	NOUN
ftr-308	740	21	to	to	PART
ftr-308	740	22	section	section	NOUN
ftr-308	740	23	7491(a	7491(a	NOUN
ftr-308	740	24	)	)	PUNCT
ftr-308	741	1	states	state	NOUN
ftr-308	741	2	:	:	PUNCT
ftr-308	742	1	[	[	X
ftr-308	742	2	t]he	t]he	ADV
ftr-308	742	3	taxpayer	taxpayer	NOUN
ftr-308	742	4	must	must	AUX
ftr-308	742	5	cooperate	cooperate	VERB
ftr-308	742	6	with	with	ADP
ftr-308	742	7	reasonable	reasonable	ADJ
ftr-308	742	8	requests	request	NOUN
ftr-308	742	9	by	by	ADP
ftr-308	742	10	the	the	DET
ftr-308	742	11	secretary	secretary	NOUN
ftr-308	742	12	for	for	ADP
ftr-308	742	13	meetings	meeting	NOUN
ftr-308	742	14	,	,	PUNCT
ftr-308	742	15	interviews	interview	NOUN
ftr-308	742	16	,	,	PUNCT
ftr-308	742	17	witnesses	witness	NOUN
ftr-308	742	18	,	,	PUNCT
ftr-308	742	19	information	information	NOUN
ftr-308	742	20	,	,	PUNCT
ftr-308	742	21	and	and	CCONJ
ftr-308	742	22	documents	document	NOUN
ftr-308	742	23	(	(	PUNCT
ftr-308	742	24	including	include	VERB
ftr-308	742	25	providing	provide	VERB
ftr-308	742	26	,	,	PUNCT
ftr-308	742	27	within	within	ADP
ftr-308	742	28	a	a	DET
ftr-308	742	29	reasonable	reasonable	ADJ
ftr-308	742	30	period	period	NOUN
ftr-308	742	31	of	of	ADP
ftr-308	742	32	time	time	NOUN
ftr-308	742	33	,	,	PUNCT
ftr-308	742	34	access	access	NOUN
ftr-308	742	35	to	to	ADP
ftr-308	742	36	and	and	CCONJ
ftr-308	742	37	inspection	inspection	NOUN
ftr-308	742	38	of	of	ADP
ftr-308	742	39	witnesses	witness	NOUN
ftr-308	742	40	,	,	PUNCT
ftr-308	742	41	information	information	NOUN
ftr-308	742	42	,	,	PUNCT
ftr-308	742	43	and	and	CCONJ
ftr-308	742	44	documents	document	NOUN
ftr-308	742	45	within	within	ADP
ftr-308	742	46	the	the	DET
ftr-308	742	47	control	control	NOUN
ftr-308	742	48	of	of	ADP
ftr-308	742	49	the	the	DET
ftr-308	742	50	taxpayer	taxpayer	NOUN
ftr-308	742	51	,	,	PUNCT
ftr-308	742	52	as	as	ADP
ftr-308	742	53	reasonably	reasonably	ADV
ftr-308	742	54	requested	request	VERB
ftr-308	742	55	by	by	ADP
ftr-308	742	56	the	the	DET
ftr-308	742	57	secretary	secretary	NOUN
ftr-308	742	58	)	)	PUNCT
ftr-308	742	59	.	.	PUNCT
ftr-308	743	1	cooperation	cooperation	NOUN
ftr-308	743	2	also	also	ADV
ftr-308	743	3	includes	include	VERB
ftr-308	743	4	providing	provide	VERB
ftr-308	743	5	reasonable	reasonable	ADJ
ftr-308	743	6	assistance	assistance	NOUN
ftr-308	743	7	to	to	ADP
ftr-308	743	8	the	the	DET
ftr-308	743	9	secretary	secretary	NOUN
ftr-308	743	10	in	in	ADP
ftr-308	743	11	obtaining	obtain	VERB
ftr-308	743	12	access	access	NOUN
ftr-308	743	13	to	to	ADP
ftr-308	743	14	and	and	CCONJ
ftr-308	743	15	inspection	inspection	NOUN
ftr-308	743	16	of	of	ADP
ftr-308	743	17	witnesses	witness	NOUN
ftr-308	743	18	,	,	PUNCT
ftr-308	743	19	information	information	NOUN
ftr-308	743	20	,	,	PUNCT
ftr-308	743	21	or	or	CCONJ
ftr-308	743	22	documents	document	NOUN
ftr-308	743	23	not	not	PART
ftr-308	743	24	within	within	ADP
ftr-308	743	25	the	the	DET
ftr-308	743	26	control	control	NOUN
ftr-308	743	27	of	of	ADP
ftr-308	743	28	the	the	DET
ftr-308	743	29	taxpayer	taxpayer	NOUN
ftr-308	743	30	(	(	PUNCT
ftr-308	743	31	including	include	VERB
ftr-308	743	32	any	any	DET
ftr-308	743	33	witnesses	witness	NOUN
ftr-308	743	34	,	,	PUNCT
ftr-308	743	35	information	information	NOUN
ftr-308	743	36	,	,	PUNCT
ftr-308	743	37	or	or	CCONJ
ftr-308	743	38	documents	document	NOUN
ftr-308	743	39	located	locate	VERB
ftr-308	743	40	in	in	ADP
ftr-308	743	41	foreign	foreign	ADJ
ftr-308	743	42	countries	country	NOUN
ftr-308	743	43	)	)	PUNCT
ftr-308	743	44	.	.	PUNCT
ftr-308	744	1	a	a	DET
ftr-308	744	2	necessary	necessary	ADJ
ftr-308	744	3	element	element	NOUN
ftr-308	744	4	of	of	ADP
ftr-308	744	5	cooperating	cooperate	VERB
ftr-308	744	6	with	with	ADP
ftr-308	744	7	the	the	DET
ftr-308	744	8	secretary	secretary	NOUN
ftr-308	744	9	is	be	AUX
ftr-308	744	10	that	that	SCONJ
ftr-308	744	11	the	the	DET
ftr-308	744	12	taxpayer	taxpayer	NOUN
ftr-308	744	13	must	must	AUX
ftr-308	744	14	exhaust	exhaust	VERB
ftr-308	744	15	his	his	PRON
ftr-308	744	16	or	or	CCONJ
ftr-308	744	17	her	her	PRON
ftr-308	744	18	administrative	administrative	ADJ
ftr-308	744	19	remedies	remedy	NOUN
ftr-308	744	20	(	(	PUNCT
ftr-308	744	21	including	include	VERB
ftr-308	744	22	any	any	DET
ftr-308	744	23	appeal	appeal	NOUN
ftr-308	744	24	rights	right	NOUN
ftr-308	744	25	provided	provide	VERB
ftr-308	744	26	by	by	ADP
ftr-308	744	27	the	the	DET
ftr-308	744	28	irs	irs	PROPN
ftr-308	744	29	)	)	PUNCT
ftr-308	744	30	.	.	PUNCT
ftr-308	745	1	the	the	DET
ftr-308	745	2	taxpayer	taxpayer	NOUN
ftr-308	745	3	is	be	AUX
ftr-308	745	4	not	not	PART
ftr-308	745	5	required	require	VERB
ftr-308	745	6	to	to	PART
ftr-308	745	7	agree	agree	VERB
ftr-308	745	8	to	to	PART
ftr-308	745	9	extend	extend	VERB
ftr-308	745	10	the	the	DET
ftr-308	745	11	statute	statute	NOUN
ftr-308	745	12	of	of	ADP
ftr-308	745	13	limitations	limitation	NOUN
ftr-308	745	14	to	to	PART
ftr-308	745	15	be	be	AUX
ftr-308	745	16	considered	consider	VERB
ftr-308	745	17	to	to	PART
ftr-308	745	18	have	have	AUX
ftr-308	745	19	cooperated	cooperate	VERB
ftr-308	745	20	with	with	ADP
ftr-308	745	21	the	the	DET
ftr-308	745	22	secretary	secretary	NOUN
ftr-308	745	23	.	.	PUNCT
ftr-308	746	1	cooperating	cooperate	VERB
ftr-308	746	2	also	also	ADV
ftr-308	746	3	means	mean	VERB
ftr-308	746	4	that	that	SCONJ
ftr-308	746	5	the	the	DET
ftr-308	746	6	taxpayer	taxpayer	NOUN
ftr-308	746	7	must	must	AUX
ftr-308	746	8	establish	establish	VERB
ftr-308	746	9	the	the	DET
ftr-308	746	10	applicability	applicability	NOUN
ftr-308	746	11	of	of	ADP
ftr-308	746	12	any	any	DET
ftr-308	746	13	privilege.98	privilege.98	NOUN
ftr-308	746	14	section	section	NOUN
ftr-308	746	15	7491(a	7491(a	NOUN
ftr-308	746	16	)	)	PUNCT
ftr-308	746	17	places	place	NOUN
ftr-308	746	18	directly	directly	ADV
ftr-308	746	19	at	at	ADP
ftr-308	746	20	issue	issue	NOUN
ftr-308	746	21	facts	fact	VERB
ftr-308	746	22	the	the	DET
ftr-308	746	23	service	service	NOUN
ftr-308	746	24	requested	request	VERB
ftr-308	746	25	and	and	CCONJ
ftr-308	746	26	received	receive	VERB
ftr-308	746	27	,	,	PUNCT
ftr-308	746	28	and	and	CCONJ
ftr-308	746	29	events	event	NOUN
ftr-308	746	30	that	that	PRON
ftr-308	746	31	occurred	occur	VERB
ftr-308	746	32	,	,	PUNCT
ftr-308	746	33	at	at	ADP
ftr-308	746	34	the	the	DET
ftr-308	746	35	administrative	administrative	ADJ
ftr-308	746	36	level	level	NOUN
ftr-308	746	37	,	,	PUNCT
ftr-308	746	38	and	and	CCONJ
ftr-308	746	39	whether	whether	SCONJ
ftr-308	746	40	those	those	DET
ftr-308	746	41	facts	fact	NOUN
ftr-308	746	42	and	and	CCONJ
ftr-308	746	43	circumstances	circumstance	NOUN
ftr-308	746	44	were	be	AUX
ftr-308	746	45	reasonable	reasonable	ADJ
ftr-308	746	46	.	.	PUNCT
ftr-308	747	1	courts	court	NOUN
ftr-308	747	2	"	"	PUNCT
ftr-308	747	3	consider	consider	VERB
ftr-308	747	4	all	all	DET
ftr-308	747	5	the	the	DET
ftr-308	747	6	surrounding	surround	VERB
ftr-308	747	7	facts	fact	NOUN
ftr-308	747	8	and	and	CCONJ
ftr-308	747	9	circumstances	circumstance	NOUN
ftr-308	747	10	of	of	ADP
ftr-308	747	11	[	[	X
ftr-308	747	12	a	a	DET
ftr-308	747	13	]	]	X
ftr-308	747	14	case	case	NOUN
ftr-308	747	15	in	in	ADP
ftr-308	747	16	deciding	decide	VERB
ftr-308	747	17	whether	whether	SCONJ
ftr-308	747	18	[	[	X
ftr-308	747	19	the	the	DET
ftr-308	747	20	service	service	NOUN
ftr-308	747	21	's	's	PART
ftr-308	747	22	]	]	PUNCT
ftr-308	747	23	request	request	NOUN
ftr-308	747	24	for	for	ADP
ftr-308	747	25	witnesses	witness	NOUN
ftr-308	747	26	,	,	PUNCT
ftr-308	747	27	information	information	NOUN
ftr-308	747	28	,	,	PUNCT
ftr-308	747	29	documents	document	NOUN
ftr-308	747	30	,	,	PUNCT
ftr-308	747	31	meetings	meeting	NOUN
ftr-308	747	32	,	,	PUNCT
ftr-308	747	33	and	and	CCONJ
ftr-308	747	34	interviews	interview	NOUN
ftr-308	747	35	is	be	AUX
ftr-308	747	36	reasonable	reasonable	ADJ
ftr-308	747	37	.	.	PUNCT
ftr-308	748	1	"99	"99	PRON
ftr-308	748	2	moreover	moreover	ADV
ftr-308	748	3	,	,	PUNCT
ftr-308	748	4	"	"	PUNCT
ftr-308	748	5	[	[	X
ftr-308	748	6	w]hether	w]hether	ADP
ftr-308	748	7	the	the	DET
ftr-308	748	8	taxpayer	taxpayer	NOUN
ftr-308	748	9	cooperated	cooperate	VERB
ftr-308	748	10	with	with	ADP
ftr-308	748	11	reasonable	reasonable	ADJ
ftr-308	748	12	requests	request	NOUN
ftr-308	748	13	by	by	ADP
ftr-308	748	14	the	the	DET
ftr-308	748	15	commissioner	commissioner	NOUN
ftr-308	748	16	for	for	ADP
ftr-308	748	17	witnesses	witness	NOUN
ftr-308	748	18	,	,	PUNCT
ftr-308	748	19	information	information	NOUN
ftr-308	748	20	,	,	PUNCT
ftr-308	748	21	documents	document	NOUN
ftr-308	748	22	,	,	PUNCT
ftr-308	748	23	meetings	meeting	NOUN
ftr-308	748	24	,	,	PUNCT
ftr-308	748	25	and	and	CCONJ
ftr-308	748	26	interviews	interview	NOUN
ftr-308	748	27	is	be	AUX
ftr-308	748	28	based	base	VERB
ftr-308	748	29	on	on	ADP
ftr-308	748	30	all	all	DET
ftr-308	748	31	the	the	DET
ftr-308	748	32	surrounding	surround	VERB
ftr-308	748	33	facts	fact	NOUN
ftr-308	748	34	and	and	CCONJ
ftr-308	748	35	circumstances	circumstance	NOUN
ftr-308	748	36	of	of	ADP
ftr-308	748	37	the	the	DET
ftr-308	748	38	case	case	NOUN
ftr-308	748	39	.	.	PUNCT
ftr-308	749	1	"100	"100	PROPN
ftr-308	749	2	broadly	broadly	ADV
ftr-308	749	3	applying	apply	VERB
ftr-308	749	4	the	the	DET
ftr-308	749	5	de	de	X
ftr-308	749	6	novo	novo	NOUN
ftr-308	749	7	doctrine	doctrine	NOUN
ftr-308	749	8	as	as	ADP
ftr-308	749	9	a	a	DET
ftr-308	749	10	standard	standard	NOUN
ftr-308	749	11	of	of	ADP
ftr-308	749	12	relevancy	relevancy	NOUN
ftr-308	749	13	contradicts	contradict	VERB
ftr-308	749	14	section	section	NOUN
ftr-308	749	15	7491(a	7491(a	NOUN
ftr-308	749	16	)	)	PUNCT
ftr-308	749	17	,	,	PUNCT
ftr-308	749	18	which	which	PRON
ftr-308	749	19	itself	itself	PRON
ftr-308	749	20	places	place	VERB
ftr-308	749	21	at	at	ADP
ftr-308	749	22	issue	issue	NOUN
ftr-308	749	23	the	the	DET
ftr-308	749	24	facts	fact	NOUN
ftr-308	749	25	gathered	gather	VERB
ftr-308	749	26	by	by	ADP
ftr-308	749	27	97	97	NUM
ftr-308	749	28	.	.	PUNCT
ftr-308	749	29	i.r.c	i.r.c	NOUN
ftr-308	749	30	.	.	PUNCT
ftr-308	750	1	§	§	PROPN
ftr-308	750	2	7491(a	7491(a	NUM
ftr-308	750	3	)	)	PUNCT
ftr-308	750	4	.	.	PUNCT
ftr-308	751	1	98	98	NUM
ftr-308	751	2	.	.	PUNCT
ftr-308	752	1	s.	s.	PROPN
ftr-308	752	2	rep	rep	PROPN
ftr-308	752	3	.	.	PROPN
ftr-308	753	1	no	no	INTJ
ftr-308	753	2	.	.	NOUN
ftr-308	754	1	105	105	NUM
ftr-308	754	2	-	-	SYM
ftr-308	754	3	174	174	NUM
ftr-308	754	4	,	,	PUNCT
ftr-308	754	5	at	at	ADP
ftr-308	754	6	45	45	NUM
ftr-308	754	7	(	(	PUNCT
ftr-308	754	8	1998	1998	NUM
ftr-308	754	9	)	)	PUNCT
ftr-308	754	10	(	(	PUNCT
ftr-308	754	11	internal	internal	ADJ
ftr-308	754	12	footnotes	footnote	NOUN
ftr-308	754	13	omitted	omit	VERB
ftr-308	754	14	)	)	PUNCT
ftr-308	754	15	.	.	PUNCT
ftr-308	755	1	99	99	NUM
ftr-308	755	2	.	.	PUNCT
ftr-308	756	1	polone	polone	PROPN
ftr-308	756	2	v.	v.	PROPN
ftr-308	756	3	commissioner	commissioner	PROPN
ftr-308	756	4	,	,	PUNCT
ftr-308	756	5	86	86	NUM
ftr-308	756	6	t.c	t.c	PROPN
ftr-308	756	7	.	.	PROPN
ftr-308	756	8	memo	memo	NOUN
ftr-308	756	9	.	.	PUNCT
ftr-308	757	1	(	(	PUNCT
ftr-308	757	2	cch	cch	NOUN
ftr-308	757	3	)	)	PUNCT
ftr-308	757	4	698	698	NUM
ftr-308	757	5	,	,	PUNCT
ftr-308	757	6	707	707	NUM
ftr-308	757	7	,	,	PUNCT
ftr-308	757	8	t.c	t.c	PROPN
ftr-308	757	9	.	.	PROPN
ftr-308	757	10	memo	memo	NOUN
ftr-308	757	11	.	.	PUNCT
ftr-308	758	1	(	(	PUNCT
ftr-308	758	2	ria	ria	PROPN
ftr-308	758	3	)	)	PUNCT
ftr-308	758	4	t	t	PROPN
ftr-308	758	5	2003	2003	NUM
ftr-308	758	6	-	-	SYM
ftr-308	758	7	339	339	NUM
ftr-308	758	8	,	,	PUNCT
ftr-308	758	9	1957	1957	NUM
ftr-308	758	10	(	(	PUNCT
ftr-308	758	11	2003	2003	NUM
ftr-308	758	12	)	)	PUNCT
ftr-308	758	13	,	,	PUNCT
ftr-308	758	14	af'd	af'd	VERB
ftr-308	758	15	on	on	ADP
ftr-308	758	16	other	other	ADJ
ftr-308	758	17	issue	issue	NOUN
ftr-308	758	18	,	,	PUNCT
ftr-308	758	19	449	449	NUM
ftr-308	758	20	f.3d	f.3d	NUM
ftr-308	758	21	1041	1041	NUM
ftr-308	758	22	(	(	PUNCT
ftr-308	758	23	9th	9th	ADJ
ftr-308	758	24	cir	cir	NOUN
ftr-308	758	25	.	.	PUNCT
ftr-308	758	26	2006	2006	NUM
ftr-308	758	27	)	)	PUNCT
ftr-308	758	28	.	.	PUNCT
ftr-308	759	1	see	see	VERB
ftr-308	759	2	also	also	ADV
ftr-308	759	3	long	long	ADJ
ftr-308	759	4	term	term	NOUN
ftr-308	759	5	capital	capital	NOUN
ftr-308	759	6	holdings	holding	NOUN
ftr-308	759	7	v.	v.	ADP
ftr-308	759	8	united	united	PROPN
ftr-308	759	9	states	states	PROPN
ftr-308	759	10	,	,	PUNCT
ftr-308	759	11	330	330	NUM
ftr-308	759	12	f.	f.	PROPN
ftr-308	759	13	supp	supp	PROPN
ftr-308	759	14	.	.	PUNCT
ftr-308	760	1	2d	2d	NOUN
ftr-308	760	2	122	122	NUM
ftr-308	760	3	(	(	PUNCT
ftr-308	760	4	d.	d.	PROPN
ftr-308	760	5	conn	conn	PROPN
ftr-308	760	6	.	.	PROPN
ftr-308	760	7	2004	2004	NUM
ftr-308	760	8	)	)	PUNCT
ftr-308	760	9	,	,	PUNCT
ftr-308	760	10	aff'd	aff'd	VERB
ftr-308	760	11	on	on	ADP
ftr-308	760	12	other	other	ADJ
ftr-308	760	13	issue	issue	NOUN
ftr-308	760	14	,	,	PUNCT
ftr-308	760	15	150	150	NUM
ftr-308	760	16	f.	f.	NOUN
ftr-308	760	17	app'x	app'x	PROPN
ftr-308	760	18	40	40	NUM
ftr-308	760	19	(	(	PUNCT
ftr-308	760	20	2d	2d	NUM
ftr-308	760	21	cir	cir	NOUN
ftr-308	760	22	.	.	PROPN
ftr-308	760	23	2005	2005	NUM
ftr-308	760	24	)	)	PUNCT
ftr-308	760	25	;	;	PUNCT
ftr-308	760	26	southgate	southgate	PROPN
ftr-308	760	27	master	master	PROPN
ftr-308	760	28	fund	fund	PROPN
ftr-308	760	29	,	,	PUNCT
ftr-308	760	30	l.l.c	l.l.c	NOUN
ftr-308	760	31	.	.	PUNCT
ftr-308	761	1	v.	v.	PROPN
ftr-308	761	2	united	united	PROPN
ftr-308	761	3	states	states	PROPN
ftr-308	761	4	,	,	PUNCT
ftr-308	761	5	651	651	NUM
ftr-308	761	6	f.	f.	PROPN
ftr-308	761	7	supp	supp	PROPN
ftr-308	761	8	.	.	PUNCT
ftr-308	762	1	2d	2d	NOUN
ftr-308	762	2	596	596	NUM
ftr-308	762	3	(	(	PUNCT
ftr-308	762	4	n.d	n.d	PROPN
ftr-308	762	5	.	.	PROPN
ftr-308	762	6	tex	tex	PROPN
ftr-308	762	7	.	.	PROPN
ftr-308	762	8	2009	2009	NUM
ftr-308	762	9	)	)	PUNCT
ftr-308	762	10	,	,	PUNCT
ftr-308	762	11	aff'd	aff'd	VERB
ftr-308	762	12	on	on	ADP
ftr-308	762	13	other	other	ADJ
ftr-308	762	14	issue	issue	NOUN
ftr-308	762	15	,	,	PUNCT
ftr-308	762	16	659	659	NUM
ftr-308	762	17	f.3d	f.3d	NUM
ftr-308	762	18	466	466	NUM
ftr-308	762	19	(	(	PUNCT
ftr-308	762	20	5th	5th	ADJ
ftr-308	762	21	cir	cir	NOUN
ftr-308	762	22	.	.	PUNCT
ftr-308	762	23	2011	2011	NUM
ftr-308	762	24	)	)	PUNCT
ftr-308	762	25	.	.	PUNCT
ftr-308	763	1	100	100	NUM
ftr-308	763	2	.	.	X
ftr-308	764	1	polone	polone	PROPN
ftr-308	764	2	,	,	PUNCT
ftr-308	764	3	86	86	NUM
ftr-308	764	4	t.c	t.c	PROPN
ftr-308	764	5	.	.	PROPN
ftr-308	764	6	memo	memo	NOUN
ftr-308	764	7	.	.	PUNCT
ftr-308	765	1	(	(	PUNCT
ftr-308	765	2	cch	cch	NOUN
ftr-308	765	3	)	)	PUNCT
ftr-308	765	4	at	at	ADP
ftr-308	765	5	707	707	NUM
ftr-308	765	6	,	,	PUNCT
ftr-308	765	7	t.c	t.c	PROPN
ftr-308	765	8	.	.	PROPN
ftr-308	765	9	memo	memo	NOUN
ftr-308	765	10	.	.	PUNCT
ftr-308	766	1	(	(	PUNCT
ftr-308	766	2	ria	ria	PROPN
ftr-308	766	3	)	)	PUNCT
ftr-308	766	4	at	at	ADP
ftr-308	766	5	1957	1957	NUM
ftr-308	766	6	.	.	PUNCT
ftr-308	767	1	2013	2013	NUM
ftr-308	767	2	]	]	PUNCT
ftr-308	767	3	143	143	NUM
ftr-308	767	4	florida	florida	PROPN
ftr-308	767	5	tax	tax	NOUN
ftr-308	767	6	review	review	NOUN
ftr-308	767	7	the	the	DET
ftr-308	767	8	service	service	NOUN
ftr-308	767	9	and	and	CCONJ
ftr-308	767	10	the	the	DET
ftr-308	767	11	general	general	ADJ
ftr-308	767	12	nature	nature	NOUN
ftr-308	767	13	of	of	ADP
ftr-308	767	14	its	its	PRON
ftr-308	767	15	examination	examination	NOUN
ftr-308	767	16	.	.	PUNCT
ftr-308	768	1	of	of	ADP
ftr-308	768	2	course	course	NOUN
ftr-308	768	3	,	,	PUNCT
ftr-308	768	4	one	one	PRON
ftr-308	768	5	could	could	AUX
ftr-308	768	6	argue	argue	VERB
ftr-308	768	7	that	that	SCONJ
ftr-308	768	8	taxpayers	taxpayer	NOUN
ftr-308	768	9	have	have	VERB
ftr-308	768	10	access	access	NOUN
ftr-308	768	11	to	to	ADP
ftr-308	768	12	facts	fact	NOUN
ftr-308	768	13	that	that	PRON
ftr-308	768	14	prove	prove	VERB
ftr-308	768	15	whether	whether	SCONJ
ftr-308	768	16	or	or	CCONJ
ftr-308	768	17	not	not	PART
ftr-308	768	18	they	they	PRON
ftr-308	768	19	cooperated	cooperate	VERB
ftr-308	768	20	with	with	ADP
ftr-308	768	21	the	the	DET
ftr-308	768	22	service	service	NOUN
ftr-308	768	23	's	's	PART
ftr-308	768	24	examination	examination	NOUN
ftr-308	768	25	,	,	PUNCT
ftr-308	768	26	so	so	CCONJ
ftr-308	768	27	the	the	DET
ftr-308	768	28	application	application	NOUN
ftr-308	768	29	of	of	ADP
ftr-308	768	30	the	the	DET
ftr-308	768	31	de	de	X
ftr-308	768	32	novo	novo	NOUN
ftr-308	768	33	doctrine	doctrine	NOUN
ftr-308	768	34	as	as	ADP
ftr-308	768	35	a	a	DET
ftr-308	768	36	relevancy	relevancy	NOUN
ftr-308	768	37	standard	standard	NOUN
ftr-308	768	38	would	would	AUX
ftr-308	768	39	do	do	VERB
ftr-308	768	40	them	they	PRON
ftr-308	768	41	no	no	DET
ftr-308	768	42	harm	harm	NOUN
ftr-308	768	43	.	.	PUNCT
ftr-308	769	1	but	but	CCONJ
ftr-308	769	2	purely	purely	ADV
ftr-308	769	3	internal	internal	ADJ
ftr-308	769	4	statements	statement	NOUN
ftr-308	769	5	of	of	ADP
ftr-308	769	6	service	service	NOUN
ftr-308	769	7	employees	employee	NOUN
ftr-308	769	8	regarding	regard	VERB
ftr-308	769	9	the	the	DET
ftr-308	769	10	audit	audit	NOUN
ftr-308	769	11	and	and	CCONJ
ftr-308	769	12	the	the	DET
ftr-308	769	13	taxpayer	taxpayer	NOUN
ftr-308	769	14	's	's	PART
ftr-308	769	15	and	and	CCONJ
ftr-308	769	16	service	service	NOUN
ftr-308	769	17	's	's	PART
ftr-308	769	18	conduct	conduct	NOUN
ftr-308	769	19	would	would	AUX
ftr-308	769	20	also	also	ADV
ftr-308	769	21	tend	tend	VERB
ftr-308	769	22	to	to	PART
ftr-308	769	23	prove	prove	VERB
ftr-308	769	24	whether	whether	SCONJ
ftr-308	769	25	or	or	CCONJ
ftr-308	769	26	not	not	PART
ftr-308	769	27	the	the	DET
ftr-308	769	28	taxpayer	taxpayer	NOUN
ftr-308	769	29	cooperated	cooperate	VERB
ftr-308	769	30	with	with	ADP
ftr-308	769	31	the	the	DET
ftr-308	769	32	service	service	NOUN
ftr-308	769	33	and	and	CCONJ
ftr-308	769	34	applying	apply	VERB
ftr-308	769	35	the	the	DET
ftr-308	769	36	de	de	X
ftr-308	769	37	novo	novo	NOUN
ftr-308	769	38	doctrine	doctrine	NOUN
ftr-308	769	39	as	as	SCONJ
ftr-308	769	40	a	a	DET
ftr-308	769	41	relevancy	relevancy	NOUN
ftr-308	769	42	standard	standard	NOUN
ftr-308	769	43	would	would	AUX
ftr-308	769	44	preclude	preclude	VERB
ftr-308	769	45	access	access	NOUN
ftr-308	769	46	to	to	ADP
ftr-308	769	47	that	that	DET
ftr-308	769	48	information	information	NOUN
ftr-308	769	49	.	.	PUNCT
ftr-308	770	1	noting	note	VERB
ftr-308	770	2	a	a	DET
ftr-308	770	3	few	few	ADJ
ftr-308	770	4	examples	example	NOUN
ftr-308	770	5	where	where	SCONJ
ftr-308	770	6	the	the	DET
ftr-308	770	7	service	service	NOUN
ftr-308	770	8	's	's	PART
ftr-308	770	9	thoughts	thought	NOUN
ftr-308	770	10	,	,	PUNCT
ftr-308	770	11	procedures	procedure	NOUN
ftr-308	770	12	,	,	PUNCT
ftr-308	770	13	conclusions	conclusion	NOUN
ftr-308	770	14	,	,	PUNCT
ftr-308	770	15	reasoning	reasoning	NOUN
ftr-308	770	16	,	,	PUNCT
ftr-308	770	17	or	or	CCONJ
ftr-308	770	18	factual	factual	ADJ
ftr-308	770	19	findings	finding	NOUN
ftr-308	770	20	are	be	AUX
ftr-308	770	21	directly	directly	ADV
ftr-308	770	22	at	at	ADP
ftr-308	770	23	issue	issue	NOUN
ftr-308	770	24	does	do	AUX
ftr-308	770	25	not	not	PART
ftr-308	770	26	,	,	PUNCT
ftr-308	770	27	by	by	ADP
ftr-308	770	28	itself	itself	PRON
ftr-308	770	29	,	,	PUNCT
ftr-308	770	30	doom	doom	VERB
ftr-308	770	31	the	the	DET
ftr-308	770	32	de	de	PROPN
ftr-308	770	33	novo	novo	PROPN
ftr-308	770	34	doctrine	doctrine	NOUN
ftr-308	770	35	's	's	PART
ftr-308	770	36	vitality	vitality	NOUN
ftr-308	770	37	as	as	ADP
ftr-308	770	38	a	a	DET
ftr-308	770	39	standard	standard	NOUN
ftr-308	770	40	of	of	ADP
ftr-308	770	41	relevancy	relevancy	NOUN
ftr-308	770	42	in	in	ADP
ftr-308	770	43	other	other	ADJ
ftr-308	770	44	contexts	contexts	NOUN
ftr-308	770	45	.	.	PUNCT
ftr-308	771	1	however	however	ADV
ftr-308	771	2	,	,	PUNCT
ftr-308	771	3	these	these	DET
ftr-308	771	4	examples	example	NOUN
ftr-308	771	5	illustrate	illustrate	VERB
ftr-308	771	6	the	the	DET
ftr-308	771	7	standard	standard	NOUN
ftr-308	771	8	is	be	AUX
ftr-308	771	9	not	not	PART
ftr-308	771	10	unconditional	unconditional	ADJ
ftr-308	771	11	and	and	CCONJ
ftr-308	771	12	generally	generally	ADV
ftr-308	771	13	undercut	undercut	VERB
ftr-308	771	14	the	the	DET
ftr-308	771	15	doctrine	doctrine	NOUN
ftr-308	771	16	's	's	PART
ftr-308	771	17	vitality	vitality	NOUN
ftr-308	771	18	as	as	ADP
ftr-308	771	19	a	a	DET
ftr-308	771	20	relevancy	relevancy	NOUN
ftr-308	771	21	standard	standard	NOUN
ftr-308	771	22	.	.	PUNCT
ftr-308	772	1	they	they	PRON
ftr-308	772	2	also	also	ADV
ftr-308	772	3	illustrate	illustrate	VERB
ftr-308	772	4	the	the	DET
ftr-308	772	5	broader	broad	ADJ
ftr-308	772	6	implications	implication	NOUN
ftr-308	772	7	of	of	ADP
ftr-308	772	8	applying	apply	VERB
ftr-308	772	9	the	the	DET
ftr-308	772	10	de	de	X
ftr-308	772	11	novo	novo	NOUN
ftr-308	772	12	doctrine	doctrine	NOUN
ftr-308	772	13	as	as	ADP
ftr-308	772	14	a	a	DET
ftr-308	772	15	standard	standard	NOUN
ftr-308	772	16	of	of	ADP
ftr-308	772	17	relevancy	relevancy	NOUN
ftr-308	772	18	in	in	ADP
ftr-308	772	19	an	an	DET
ftr-308	772	20	unprincipled	unprincipled	ADJ
ftr-308	772	21	manner	manner	NOUN
ftr-308	772	22	.	.	PUNCT
ftr-308	773	1	specifically	specifically	ADV
ftr-308	773	2	,	,	PUNCT
ftr-308	773	3	they	they	PRON
ftr-308	773	4	raise	raise	VERB
ftr-308	773	5	the	the	DET
ftr-308	773	6	specter	specter	NOUN
ftr-308	773	7	that	that	PRON
ftr-308	773	8	the	the	DET
ftr-308	773	9	service	service	NOUN
ftr-308	773	10	could	could	AUX
ftr-308	773	11	seek	seek	VERB
ftr-308	773	12	to	to	PART
ftr-308	773	13	apply	apply	VERB
ftr-308	773	14	the	the	DET
ftr-308	773	15	de	de	X
ftr-308	773	16	novo	novo	NOUN
ftr-308	773	17	doctrine	doctrine	NOUN
ftr-308	773	18	in	in	ADP
ftr-308	773	19	a	a	DET
ftr-308	773	20	manner	manner	NOUN
ftr-308	773	21	that	that	PRON
ftr-308	773	22	enables	enable	VERB
ftr-308	773	23	it	it	PRON
ftr-308	773	24	to	to	PART
ftr-308	773	25	withhold	withhold	VERB
ftr-308	773	26	information	information	NOUN
ftr-308	773	27	harmful	harmful	ADJ
ftr-308	773	28	to	to	ADP
ftr-308	773	29	the	the	DET
ftr-308	773	30	service	service	NOUN
ftr-308	773	31	's	's	PART
ftr-308	773	32	claims	claim	NOUN
ftr-308	773	33	or	or	CCONJ
ftr-308	773	34	defenses	defense	NOUN
ftr-308	773	35	,	,	PUNCT
ftr-308	773	36	but	but	CCONJ
ftr-308	773	37	disclose	disclose	VERB
ftr-308	773	38	information	information	NOUN
ftr-308	773	39	beneficial	beneficial	ADJ
ftr-308	773	40	to	to	ADP
ftr-308	773	41	the	the	DET
ftr-308	773	42	service	service	NOUN
ftr-308	773	43	's	's	PART
ftr-308	773	44	claims	claim	NOUN
ftr-308	773	45	or	or	CCONJ
ftr-308	773	46	defenses	defense	NOUN
ftr-308	773	47	or	or	CCONJ
ftr-308	773	48	harmful	harmful	ADJ
ftr-308	773	49	to	to	ADP
ftr-308	773	50	taxpayers	taxpayer	NOUN
ftr-308	773	51	'	'	PART
ftr-308	773	52	claims	claim	NOUN
ftr-308	773	53	or	or	CCONJ
ftr-308	773	54	defenses	defense	NOUN
ftr-308	773	55	,	,	PUNCT
ftr-308	773	56	a	a	DET
ftr-308	773	57	matter	matter	NOUN
ftr-308	773	58	of	of	ADP
ftr-308	773	59	fairness	fairness	NOUN
ftr-308	773	60	to	to	PART
ftr-308	773	61	which	which	PRON
ftr-308	773	62	this	this	DET
ftr-308	773	63	article	article	NOUN
ftr-308	773	64	now	now	ADV
ftr-308	773	65	turns	turn	VERB
ftr-308	773	66	.	.	PUNCT
ftr-308	774	1	d.	d.	PROPN
ftr-308	774	2	the	the	DET
ftr-308	774	3	de	de	PROPN
ftr-308	774	4	novo	novo	PROPN
ftr-308	774	5	doctrine	doctrine	NOUN
ftr-308	774	6	as	as	ADP
ftr-308	774	7	a	a	DET
ftr-308	774	8	standard	standard	NOUN
ftr-308	774	9	of	of	ADP
ftr-308	774	10	relevancy	relevancy	NOUN
ftr-308	774	11	is	be	AUX
ftr-308	774	12	inimical	inimical	ADJ
ftr-308	774	13	to	to	PART
ftr-308	774	14	well	well	ADV
ftr-308	774	15	-	-	PUNCT
ftr-308	774	16	established	establish	VERB
ftr-308	774	17	notions	notion	NOUN
ftr-308	774	18	offundamental	offundamental	ADJ
ftr-308	774	19	fairness	fairness	NOUN
ftr-308	774	20	in	in	ADP
ftr-308	774	21	the	the	DET
ftr-308	774	22	tax	tax	NOUN
ftr-308	774	23	realm	realm	NOUN
ftr-308	774	24	,	,	PUNCT
ftr-308	774	25	considerations	consideration	NOUN
ftr-308	774	26	of	of	ADP
ftr-308	774	27	fundamental	fundamental	ADJ
ftr-308	774	28	fairness	fairness	NOUN
ftr-308	774	29	are	be	AUX
ftr-308	774	30	central	central	ADJ
ftr-308	774	31	to	to	ADP
ftr-308	774	32	the	the	DET
ftr-308	774	33	government	government	NOUN
ftr-308	774	34	's	's	PART
ftr-308	774	35	mission.o0	mission.o0	ADJ
ftr-308	774	36	fundamental	fundamental	ADJ
ftr-308	774	37	fairness	fairness	NOUN
ftr-308	774	38	is	be	AUX
ftr-308	774	39	also	also	ADV
ftr-308	774	40	central	central	ADJ
ftr-308	774	41	to	to	ADP
ftr-308	774	42	the	the	DET
ftr-308	774	43	discovery	discovery	NOUN
ftr-308	774	44	and	and	CCONJ
ftr-308	774	45	evidentiary	evidentiary	ADJ
ftr-308	774	46	rules	rule	NOUN
ftr-308	774	47	discussed	discuss	VERB
ftr-308	774	48	above,'0	above,'0	PROPN
ftr-308	774	49	2	2	NUM
ftr-308	774	50	so	so	SCONJ
ftr-308	774	51	courts	court	NOUN
ftr-308	774	52	hold	hold	VERB
ftr-308	774	53	fairness	fairness	NOUN
ftr-308	774	54	101	101	NUM
ftr-308	774	55	.	.	PUNCT
ftr-308	775	1	see	see	VERB
ftr-308	775	2	the	the	DET
ftr-308	775	3	irs	irs	PROPN
ftr-308	775	4	mission	mission	NOUN
ftr-308	775	5	,	,	PUNCT
ftr-308	775	6	http://www.irs.gov/uac/the-agency,-itsmission-and-statutory-authority	http://www.irs.gov/uac/the-agency,-itsmission-and-statutory-authority	NOUN
ftr-308	775	7	(	(	PUNCT
ftr-308	775	8	last	last	ADJ
ftr-308	775	9	updated	update	VERB
ftr-308	775	10	aug	aug	PROPN
ftr-308	775	11	.	.	PROPN
ftr-308	775	12	2	2	NUM
ftr-308	775	13	,	,	PUNCT
ftr-308	775	14	2012	2012	NUM
ftr-308	775	15	)	)	PUNCT
ftr-308	775	16	(	(	PUNCT
ftr-308	775	17	stating	state	VERB
ftr-308	775	18	that	that	SCONJ
ftr-308	775	19	the	the	DET
ftr-308	775	20	service	service	NOUN
ftr-308	775	21	's	's	PART
ftr-308	775	22	mission	mission	NOUN
ftr-308	775	23	is	be	AUX
ftr-308	775	24	to	to	ADP
ftr-308	775	25	"	"	PUNCT
ftr-308	775	26	[	[	X
ftr-308	775	27	p]rovide	p]rovide	PROPN
ftr-308	775	28	america	america	PROPN
ftr-308	775	29	's	's	PART
ftr-308	775	30	taxpayers	taxpayer	NOUN
ftr-308	775	31	top	top	VERB
ftr-308	775	32	quality	quality	NOUN
ftr-308	775	33	service	service	NOUN
ftr-308	775	34	by	by	ADP
ftr-308	775	35	helping	help	VERB
ftr-308	775	36	them	they	PRON
ftr-308	775	37	understand	understand	VERB
ftr-308	775	38	and	and	CCONJ
ftr-308	775	39	meet	meet	VERB
ftr-308	775	40	their	their	PRON
ftr-308	775	41	tax	tax	NOUN
ftr-308	775	42	responsibilities	responsibility	NOUN
ftr-308	775	43	and	and	CCONJ
ftr-308	775	44	enforce	enforce	VERB
ftr-308	775	45	the	the	DET
ftr-308	775	46	law	law	NOUN
ftr-308	775	47	with	with	ADP
ftr-308	775	48	integrity	integrity	NOUN
ftr-308	775	49	and	and	CCONJ
ftr-308	775	50	fairness	fairness	NOUN
ftr-308	775	51	to	to	ADP
ftr-308	775	52	all	all	PRON
ftr-308	775	53	"	"	PUNCT
ftr-308	775	54	)	)	PUNCT
ftr-308	775	55	;	;	PUNCT
ftr-308	775	56	united	united	PROPN
ftr-308	775	57	states	states	PROPN
ftr-308	775	58	department	department	PROPN
ftr-308	775	59	of	of	ADP
ftr-308	775	60	justice	justice	PROPN
ftr-308	775	61	tax	tax	PROPN
ftr-308	775	62	division	division	NOUN
ftr-308	775	63	,	,	PUNCT
ftr-308	775	64	mission	mission	NOUN
ftr-308	775	65	statement	statement	NOUN
ftr-308	775	66	,	,	PUNCT
ftr-308	775	67	http://www.justice.gov/tax/	http://www.justice.gov/tax/	PROPN
ftr-308	775	68	(	(	PUNCT
ftr-308	775	69	last	last	ADV
ftr-308	775	70	visited	visit	VERB
ftr-308	775	71	jan	jan	PROPN
ftr-308	775	72	.	.	PROPN
ftr-308	775	73	9	9	NUM
ftr-308	775	74	,	,	PUNCT
ftr-308	775	75	2012	2012	NUM
ftr-308	775	76	)	)	PUNCT
ftr-308	775	77	(	(	PUNCT
ftr-308	775	78	"	"	PUNCT
ftr-308	775	79	the	the	DET
ftr-308	775	80	tax	tax	NOUN
ftr-308	775	81	division	division	NOUN
ftr-308	775	82	's	's	PART
ftr-308	775	83	mission	mission	NOUN
ftr-308	775	84	is	be	AUX
ftr-308	775	85	to	to	PART
ftr-308	775	86	enforce	enforce	VERB
ftr-308	775	87	the	the	DET
ftr-308	775	88	nation	nation	NOUN
ftr-308	775	89	's	's	PART
ftr-308	775	90	tax	tax	NOUN
ftr-308	775	91	laws	law	NOUN
ftr-308	775	92	fully	fully	ADV
ftr-308	775	93	,	,	PUNCT
ftr-308	775	94	fairly	fairly	ADV
ftr-308	775	95	,	,	PUNCT
ftr-308	775	96	and	and	CCONJ
ftr-308	775	97	consistently	consistently	ADV
ftr-308	775	98	,	,	PUNCT
ftr-308	775	99	through	through	ADP
ftr-308	775	100	both	both	CCONJ
ftr-308	775	101	criminal	criminal	ADJ
ftr-308	775	102	and	and	CCONJ
ftr-308	775	103	civil	civil	ADJ
ftr-308	775	104	litigation	litigation	NOUN
ftr-308	775	105	,	,	PUNCT
ftr-308	775	106	in	in	ADP
ftr-308	775	107	order	order	NOUN
ftr-308	775	108	to	to	PART
ftr-308	775	109	promote	promote	VERB
ftr-308	775	110	voluntary	voluntary	ADJ
ftr-308	775	111	compliance	compliance	NOUN
ftr-308	775	112	with	with	ADP
ftr-308	775	113	the	the	DET
ftr-308	775	114	tax	tax	NOUN
ftr-308	775	115	laws	law	NOUN
ftr-308	775	116	,	,	PUNCT
ftr-308	775	117	maintain	maintain	VERB
ftr-308	775	118	public	public	ADJ
ftr-308	775	119	confidence	confidence	NOUN
ftr-308	775	120	in	in	ADP
ftr-308	775	121	the	the	DET
ftr-308	775	122	integrity	integrity	NOUN
ftr-308	775	123	of	of	ADP
ftr-308	775	124	the	the	DET
ftr-308	775	125	tax	tax	NOUN
ftr-308	775	126	system	system	NOUN
ftr-308	775	127	,	,	PUNCT
ftr-308	775	128	and	and	CCONJ
ftr-308	775	129	promote	promote	VERB
ftr-308	775	130	the	the	DET
ftr-308	775	131	sound	sound	ADJ
ftr-308	775	132	development	development	NOUN
ftr-308	775	133	of	of	ADP
ftr-308	775	134	the	the	DET
ftr-308	775	135	law	law	NOUN
ftr-308	775	136	.	.	PUNCT
ftr-308	776	1	"	"	PUNCT
ftr-308	776	2	)	)	PUNCT
ftr-308	776	3	.	.	PUNCT
ftr-308	777	1	102	102	X
ftr-308	777	2	.	.	X
ftr-308	778	1	see	see	VERB
ftr-308	778	2	,	,	PUNCT
ftr-308	778	3	e.g.	e.g.	ADV
ftr-308	778	4	,	,	PUNCT
ftr-308	778	5	fed	fed	PROPN
ftr-308	778	6	.	.	PUNCT
ftr-308	779	1	r.	r.	PROPN
ftr-308	779	2	civ	civ	PROPN
ftr-308	779	3	.	.	PUNCT
ftr-308	780	1	p.	p.	NOUN
ftr-308	780	2	1	1	NUM
ftr-308	781	1	(	(	PUNCT
ftr-308	781	2	"	"	PUNCT
ftr-308	781	3	[	[	X
ftr-308	781	4	these	these	DET
ftr-308	781	5	rules	rule	NOUN
ftr-308	781	6	]	]	PUNCT
ftr-308	781	7	should	should	AUX
ftr-308	781	8	be	be	AUX
ftr-308	781	9	construed	construe	VERB
ftr-308	781	10	and	and	CCONJ
ftr-308	781	11	administered	administer	VERB
ftr-308	781	12	to	to	PART
ftr-308	781	13	secure	secure	VERB
ftr-308	781	14	the	the	DET
ftr-308	781	15	just	just	ADV
ftr-308	781	16	,	,	PUNCT
ftr-308	781	17	speedy	speedy	ADJ
ftr-308	781	18	,	,	PUNCT
ftr-308	781	19	and	and	CCONJ
ftr-308	781	20	inexpensive	inexpensive	ADJ
ftr-308	781	21	determination	determination	NOUN
ftr-308	781	22	of	of	ADP
ftr-308	781	23	every	every	DET
ftr-308	781	24	action	action	NOUN
ftr-308	781	25	and	and	CCONJ
ftr-308	781	26	proceeding	proceeding	NOUN
ftr-308	781	27	.	.	PUNCT
ftr-308	781	28	"	"	PUNCT
ftr-308	782	1	(	(	PUNCT
ftr-308	782	2	emphasis	emphasis	NOUN
ftr-308	782	3	added	add	VERB
ftr-308	782	4	)	)	PUNCT
ftr-308	782	5	)	)	PUNCT
ftr-308	782	6	;	;	PUNCT
ftr-308	783	1	tax	tax	NOUN
ftr-308	783	2	ct	ct	PROPN
ftr-308	783	3	.	.	PUNCT
ftr-308	783	4	r.	r.	PROPN
ftr-308	783	5	1(d	1(d	NUM
ftr-308	783	6	)	)	PUNCT
ftr-308	783	7	(	(	PUNCT
ftr-308	783	8	"	"	PUNCT
ftr-308	783	9	the	the	DET
ftr-308	783	10	court	court	NOUN
ftr-308	783	11	's	's	PART
ftr-308	783	12	rules	rule	NOUN
ftr-308	783	13	shall	shall	AUX
ftr-308	783	14	be	be	AUX
ftr-308	783	15	construed	construe	VERB
ftr-308	783	16	to	to	PART
ftr-308	783	17	secure	secure	VERB
ftr-308	783	18	the	the	DET
ftr-308	783	19	just	just	ADV
ftr-308	783	20	,	,	PUNCT
ftr-308	783	21	speedy	speedy	ADJ
ftr-308	783	22	,	,	PUNCT
ftr-308	783	23	and	and	CCONJ
ftr-308	783	24	inexpensive	inexpensive	ADJ
ftr-308	783	25	determination	determination	NOUN
ftr-308	783	26	of	of	ADP
ftr-308	783	27	every	every	DET
ftr-308	783	28	case	case	NOUN
ftr-308	783	29	.	.	PUNCT
ftr-308	783	30	"	"	PUNCT
ftr-308	784	1	(	(	PUNCT
ftr-308	784	2	emphasis	emphasis	NOUN
ftr-308	784	3	added	add	VERB
ftr-308	784	4	)	)	PUNCT
ftr-308	784	5	)	)	PUNCT
ftr-308	784	6	;	;	PUNCT
ftr-308	785	1	campbell	campbell	PROPN
ftr-308	785	2	jr	jr	PROPN
ftr-308	785	3	.	.	PROPN
ftr-308	786	1	v.	v.	PROPN
ftr-308	786	2	eastland	eastland	PROPN
ftr-308	786	3	,	,	PUNCT
ftr-308	786	4	307	307	NUM
ftr-308	786	5	f.2d	f.2d	SYM
ftr-308	786	6	478	478	NUM
ftr-308	786	7	,	,	PUNCT
ftr-308	786	8	485	485	NUM
ftr-308	786	9	(	(	PUNCT
ftr-308	786	10	5th	5th	ADJ
ftr-308	786	11	cir	cir	NOUN
ftr-308	786	12	.	.	PROPN
ftr-308	786	13	1962	1962	NUM
ftr-308	786	14	)	)	PUNCT
ftr-308	786	15	(	(	PUNCT
ftr-308	786	16	"	"	PUNCT
ftr-308	786	17	it	it	PRON
ftr-308	786	18	ought	ought	AUX
ftr-308	786	19	not	not	PART
ftr-308	786	20	to	to	PART
ftr-308	786	21	be	be	AUX
ftr-308	786	22	necessary	necessary	ADJ
ftr-308	786	23	to	to	PART
ftr-308	786	24	resort	resort	VERB
ftr-308	786	25	to	to	ADP
ftr-308	786	26	discovery	discovery	NOUN
ftr-308	786	27	against	against	ADP
ftr-308	786	28	the	the	DET
ftr-308	786	29	government	government	NOUN
ftr-308	786	30	.	.	PUNCT
ftr-308	786	31	.	.	PUNCT
ftr-308	786	32	.	.	PUNCT
ftr-308	787	1	[	[	X
ftr-308	787	2	t]he	t]he	ADV
ftr-308	787	3	government	government	NOUN
ftr-308	787	4	litigates	litigate	VERB
ftr-308	787	5	with	with	ADP
ftr-308	787	6	its	its	PRON
ftr-308	787	7	citizens	citizen	NOUN
ftr-308	787	8	and	and	CCONJ
ftr-308	787	9	ought	ought	AUX
ftr-308	787	10	to	to	PART
ftr-308	787	11	be	be	AUX
ftr-308	787	12	frank	frank	ADJ
ftr-308	787	13	and	and	CCONJ
ftr-308	787	14	fair	fair	ADJ
ftr-308	787	15	and	and	CCONJ
ftr-308	787	16	144	144	NUM
ftr-308	787	17	[	[	X
ftr-308	787	18	vol	vol	NOUN
ftr-308	787	19	.	.	PUNCT
ftr-308	788	1	14:4	14:4	NUM
ftr-308	788	2	the	the	DET
ftr-308	788	3	de	de	X
ftr-308	788	4	novo	novo	NOUN
ftr-308	788	5	doctrine	doctrine	NOUN
ftr-308	788	6	plays	play	VERB
ftr-308	788	7	a	a	DET
ftr-308	788	8	role	role	NOUN
ftr-308	788	9	in	in	ADP
ftr-308	788	10	disputes	dispute	NOUN
ftr-308	788	11	between	between	ADP
ftr-308	788	12	taxpayers	taxpayer	NOUN
ftr-308	788	13	and	and	CCONJ
ftr-308	788	14	the	the	DET
ftr-308	788	15	service	service	NOUN
ftr-308	788	16	regarding	regard	VERB
ftr-308	788	17	the	the	DET
ftr-308	788	18	applicability	applicability	NOUN
ftr-308	788	19	of	of	ADP
ftr-308	788	20	those	those	DET
ftr-308	788	21	rules.103	rules.103	PRON
ftr-308	788	22	indeed	indeed	ADV
ftr-308	788	23	,	,	PUNCT
ftr-308	788	24	with	with	ADP
ftr-308	788	25	respect	respect	NOUN
ftr-308	788	26	to	to	ADP
ftr-308	788	27	the	the	DET
ftr-308	788	28	discovery	discovery	NOUN
ftr-308	788	29	rules	rule	NOUN
ftr-308	788	30	in	in	ADP
ftr-308	788	31	tax	tax	NOUN
ftr-308	788	32	cases	case	NOUN
ftr-308	788	33	,	,	PUNCT
ftr-308	788	34	the	the	DET
ftr-308	788	35	service	service	NOUN
ftr-308	788	36	is	be	AUX
ftr-308	788	37	often	often	ADV
ftr-308	788	38	"	"	PUNCT
ftr-308	788	39	treated	treat	VERB
ftr-308	788	40	like	like	ADP
ftr-308	788	41	any	any	DET
ftr-308	788	42	other	other	ADJ
ftr-308	788	43	litigant	litigant	NOUN
ftr-308	788	44	.	.	PUNCT
ftr-308	788	45	"	"	PUNCT
ftr-308	789	1	0	0	NUM
ftr-308	789	2	4	4	NUM
ftr-308	789	3	however	however	ADV
ftr-308	789	4	,	,	PUNCT
ftr-308	789	5	reading	read	VERB
ftr-308	789	6	the	the	DET
ftr-308	789	7	de	de	X
ftr-308	789	8	novo	novo	NOUN
ftr-308	789	9	doctrine	doctrine	NOUN
ftr-308	789	10	as	as	ADP
ftr-308	789	11	a	a	DET
ftr-308	789	12	standard	standard	NOUN
ftr-308	789	13	of	of	ADP
ftr-308	789	14	relevancy	relevancy	NOUN
ftr-308	789	15	contradicts	contradict	VERB
ftr-308	789	16	these	these	DET
ftr-308	789	17	principles	principle	NOUN
ftr-308	789	18	and	and	CCONJ
ftr-308	789	19	violates	violate	VERB
ftr-308	789	20	well	well	ADV
ftr-308	789	21	-	-	PUNCT
ftr-308	789	22	established	establish	VERB
ftr-308	789	23	notions	notion	NOUN
ftr-308	789	24	of	of	ADP
ftr-308	789	25	fundamental	fundamental	ADJ
ftr-308	789	26	fairness	fairness	NOUN
ftr-308	789	27	.	.	PUNCT
ftr-308	790	1	the	the	DET
ftr-308	790	2	service	service	NOUN
ftr-308	790	3	and	and	CCONJ
ftr-308	790	4	department	department	PROPN
ftr-308	790	5	of	of	ADP
ftr-308	790	6	justice	justice	PROPN
ftr-308	790	7	regularly	regularly	ADV
ftr-308	790	8	call	call	VERB
ftr-308	790	9	as	as	ADP
ftr-308	790	10	witnesses	witness	NOUN
ftr-308	790	11	or	or	CCONJ
ftr-308	790	12	deponents	deponent	NOUN
ftr-308	790	13	service	service	NOUN
ftr-308	790	14	employees	employee	NOUN
ftr-308	790	15	,	,	PUNCT
ftr-308	790	16	including	include	VERB
ftr-308	790	17	examining	examine	VERB
ftr-308	790	18	agents	agent	NOUN
ftr-308	790	19	.	.	PUNCT
ftr-308	791	1	on	on	ADP
ftr-308	791	2	the	the	DET
ftr-308	791	3	other	other	ADJ
ftr-308	791	4	hand	hand	NOUN
ftr-308	791	5	,	,	PUNCT
ftr-308	791	6	and	and	CCONJ
ftr-308	791	7	sometimes	sometimes	ADV
ftr-308	791	8	in	in	ADP
ftr-308	791	9	the	the	DET
ftr-308	791	10	same	same	ADJ
ftr-308	791	11	cases,'0	cases,'0	NOUN
ftr-308	791	12	o	o	NOUN
ftr-308	791	13	the	the	DET
ftr-308	791	14	service	service	NOUN
ftr-308	791	15	and	and	CCONJ
ftr-308	791	16	department	department	NOUN
ftr-308	791	17	of	of	ADP
ftr-308	791	18	disclose	disclose	VERB
ftr-308	791	19	all	all	DET
ftr-308	791	20	facts	fact	NOUN
ftr-308	791	21	.	.	PUNCT
ftr-308	791	22	"	"	PUNCT
ftr-308	792	1	(	(	PUNCT
ftr-308	792	2	quoting	quote	VERB
ftr-308	792	3	statement	statement	NOUN
ftr-308	792	4	of	of	ADP
ftr-308	792	5	william	william	PROPN
ftr-308	792	6	d.	d.	PROPN
ftr-308	792	7	mitchell	mitchell	PROPN
ftr-308	792	8	,	,	PUNCT
ftr-308	792	9	federal	federal	ADJ
ftr-308	792	10	rules	rule	NOUN
ftr-308	792	11	of	of	ADP
ftr-308	792	12	civil	civil	ADJ
ftr-308	792	13	procedure	procedure	NOUN
ftr-308	792	14	,	,	PUNCT
ftr-308	792	15	proceedings	proceeding	NOUN
ftr-308	792	16	of	of	ADP
ftr-308	792	17	the	the	DET
ftr-308	792	18	institute	institute	PROPN
ftr-308	792	19	at	at	ADP
ftr-308	792	20	washington	washington	PROPN
ftr-308	792	21	,	,	PUNCT
ftr-308	792	22	d.c	d.c	PROPN
ftr-308	792	23	.	.	PROPN
ftr-308	792	24	,	,	PUNCT
ftr-308	792	25	oct	oct	PROPN
ftr-308	792	26	.	.	PROPN
ftr-308	792	27	6	6	NUM
ftr-308	792	28	,	,	PUNCT
ftr-308	792	29	7	7	NUM
ftr-308	792	30	,	,	PUNCT
ftr-308	792	31	8	8	NUM
ftr-308	792	32	,	,	PUNCT
ftr-308	792	33	1938	1938	NUM
ftr-308	792	34	and	and	CCONJ
ftr-308	792	35	of	of	ADP
ftr-308	792	36	the	the	DET
ftr-308	792	37	symposium	symposium	NOUN
ftr-308	792	38	at	at	ADP
ftr-308	792	39	new	new	PROPN
ftr-308	792	40	york	york	PROPN
ftr-308	792	41	city	city	PROPN
ftr-308	792	42	oct	oct	PROPN
ftr-308	792	43	.	.	PROPN
ftr-308	792	44	17	17	NUM
ftr-308	792	45	,	,	PUNCT
ftr-308	792	46	18	18	NUM
ftr-308	792	47	,	,	PUNCT
ftr-308	792	48	19	19	NUM
ftr-308	792	49	,	,	PUNCT
ftr-308	792	50	1938	1938	NUM
ftr-308	792	51	(	(	PUNCT
ftr-308	792	52	edward	edward	PROPN
ftr-308	792	53	h.	h.	PROPN
ftr-308	792	54	hammond	hammond	PROPN
ftr-308	792	55	ed	ed	PROPN
ftr-308	792	56	.	.	PROPN
ftr-308	792	57	,	,	PUNCT
ftr-308	792	58	1939	1939	NUM
ftr-308	792	59	)	)	PUNCT
ftr-308	792	60	)	)	PUNCT
ftr-308	792	61	.	.	PUNCT
ftr-308	793	1	103	103	NUM
ftr-308	793	2	.	.	PUNCT
ftr-308	794	1	see	see	VERB
ftr-308	794	2	angelus	angelus	PROPN
ftr-308	794	3	milling	milling	PROPN
ftr-308	794	4	co.	co.	PROPN
ftr-308	795	1	v.	v.	PROPN
ftr-308	795	2	commissioner	commissioner	PROPN
ftr-308	795	3	,	,	PUNCT
ftr-308	795	4	325	325	NUM
ftr-308	795	5	u.s	u.s	PROPN
ftr-308	795	6	.	.	PROPN
ftr-308	795	7	293	293	NUM
ftr-308	795	8	,	,	PUNCT
ftr-308	795	9	297	297	NUM
ftr-308	795	10	(	(	PUNCT
ftr-308	795	11	1945	1945	NUM
ftr-308	795	12	)	)	PUNCT
ftr-308	795	13	(	(	PUNCT
ftr-308	795	14	"	"	PUNCT
ftr-308	795	15	even	even	ADV
ftr-308	795	16	tax	tax	NOUN
ftr-308	795	17	administration	administration	NOUN
ftr-308	795	18	does	do	AUX
ftr-308	795	19	not	not	PART
ftr-308	795	20	as	as	ADP
ftr-308	795	21	a	a	DET
ftr-308	795	22	matter	matter	NOUN
ftr-308	795	23	of	of	ADP
ftr-308	795	24	principle	principle	NOUN
ftr-308	795	25	preclude	preclude	VERB
ftr-308	795	26	considerations	consideration	NOUN
ftr-308	795	27	of	of	ADP
ftr-308	795	28	fairness	fairness	NOUN
ftr-308	795	29	.	.	PUNCT
ftr-308	795	30	"	"	PUNCT
ftr-308	795	31	)	)	PUNCT
ftr-308	795	32	;	;	PUNCT
ftr-308	795	33	eastland	eastland	PROPN
ftr-308	795	34	,	,	PUNCT
ftr-308	795	35	307	307	NUM
ftr-308	795	36	f.2d	f.2d	NOUN
ftr-308	795	37	at	at	ADP
ftr-308	795	38	485	485	NUM
ftr-308	795	39	(	(	PUNCT
ftr-308	795	40	"	"	PUNCT
ftr-308	795	41	usually	usually	ADV
ftr-308	795	42	,	,	PUNCT
ftr-308	795	43	when	when	SCONJ
ftr-308	795	44	the	the	DET
ftr-308	795	45	taxpayer	taxpayer	NOUN
ftr-308	795	46	is	be	AUX
ftr-308	795	47	seeking	seek	VERB
ftr-308	795	48	a	a	DET
ftr-308	795	49	refund	refund	NOUN
ftr-308	795	50	or	or	CCONJ
ftr-308	795	51	resisting	resist	VERB
ftr-308	795	52	payment	payment	NOUN
ftr-308	795	53	of	of	ADP
ftr-308	795	54	a	a	DET
ftr-308	795	55	tax	tax	NOUN
ftr-308	795	56	deficiency	deficiency	NOUN
ftr-308	795	57	assessed	assess	VERB
ftr-308	795	58	against	against	ADP
ftr-308	795	59	him	he	PRON
ftr-308	795	60	the	the	DET
ftr-308	795	61	united	united	PROPN
ftr-308	795	62	states	states	PROPN
ftr-308	795	63	is	be	AUX
ftr-308	795	64	just	just	ADV
ftr-308	795	65	another	another	DET
ftr-308	795	66	litigant	litigant	NOUN
ftr-308	795	67	.	.	PUNCT
ftr-308	796	1	in	in	ADP
ftr-308	796	2	such	such	ADJ
ftr-308	796	3	cases	case	NOUN
ftr-308	796	4	we	we	PRON
ftr-308	796	5	start	start	VERB
ftr-308	796	6	with	with	ADP
ftr-308	796	7	the	the	DET
ftr-308	796	8	feeling	feeling	NOUN
ftr-308	796	9	that	that	SCONJ
ftr-308	796	10	fundamental	fundamental	ADJ
ftr-308	796	11	fairness	fairness	NOUN
ftr-308	796	12	to	to	ADP
ftr-308	796	13	both	both	DET
ftr-308	796	14	sides	side	NOUN
ftr-308	796	15	the	the	DET
ftr-308	796	16	government	government	NOUN
ftr-308	796	17	starts	start	VERB
ftr-308	796	18	with	with	ADP
ftr-308	796	19	a	a	DET
ftr-308	796	20	great	great	ADJ
ftr-308	796	21	advantage	advantage	NOUN
ftr-308	796	22	in	in	ADP
ftr-308	796	23	investigative	investigative	ADJ
ftr-308	796	24	resources	resource	NOUN
ftr-308	796	25	requires	require	VERB
ftr-308	796	26	recognition	recognition	NOUN
ftr-308	796	27	of	of	ADP
ftr-308	796	28	the	the	DET
ftr-308	796	29	taxpayer	taxpayer	NOUN
ftr-308	796	30	's	's	PART
ftr-308	796	31	right	right	NOUN
ftr-308	796	32	to	to	ADP
ftr-308	796	33	pre	pre	VERB
ftr-308	796	34	-	-	ADJ
ftr-308	796	35	trial	trial	ADJ
ftr-308	796	36	discovery	discovery	NOUN
ftr-308	796	37	of	of	ADP
ftr-308	796	38	the	the	DET
ftr-308	796	39	reports	report	NOUN
ftr-308	796	40	of	of	ADP
ftr-308	796	41	the	the	DET
ftr-308	796	42	internal	internal	ADJ
ftr-308	796	43	revenue	revenue	NOUN
ftr-308	796	44	agents	agent	NOUN
ftr-308	796	45	who	who	PRON
ftr-308	796	46	examined	examine	VERB
ftr-308	796	47	the	the	DET
ftr-308	796	48	taxpayer	taxpayer	NOUN
ftr-308	796	49	's	's	PART
ftr-308	796	50	books	book	NOUN
ftr-308	796	51	and	and	CCONJ
ftr-308	796	52	records	record	NOUN
ftr-308	796	53	.	.	PUNCT
ftr-308	796	54	"	"	PUNCT
ftr-308	796	55	)	)	PUNCT
ftr-308	796	56	;	;	PUNCT
ftr-308	796	57	beresford	beresford	PROPN
ftr-308	796	58	v.	v.	PROPN
ftr-308	796	59	united	united	PROPN
ftr-308	796	60	states	states	PROPN
ftr-308	796	61	,	,	PUNCT
ftr-308	796	62	123	123	NUM
ftr-308	796	63	f.r.d	f.r.d	NOUN
ftr-308	796	64	.	.	PROPN
ftr-308	796	65	232	232	NUM
ftr-308	796	66	,	,	PUNCT
ftr-308	796	67	233	233	NUM
ftr-308	796	68	(	(	PUNCT
ftr-308	796	69	e.d	e.d	PROPN
ftr-308	796	70	.	.	PROPN
ftr-308	796	71	mich	mich	PROPN
ftr-308	796	72	.	.	PROPN
ftr-308	796	73	1988	1988	NUM
ftr-308	796	74	)	)	PUNCT
ftr-308	796	75	(	(	PUNCT
ftr-308	796	76	"	"	PUNCT
ftr-308	796	77	[	[	X
ftr-308	796	78	i]t	i]t	NOUN
ftr-308	796	79	is	be	AUX
ftr-308	796	80	apparent	apparent	ADJ
ftr-308	796	81	that	that	SCONJ
ftr-308	796	82	congress	congress	PROPN
ftr-308	796	83	enacted	enact	VERB
ftr-308	796	84	[	[	PUNCT
ftr-308	796	85	section	section	NOUN
ftr-308	796	86	6103	6103	NUM
ftr-308	796	87	]	]	PUNCT
ftr-308	796	88	as	as	ADP
ftr-308	796	89	a	a	DET
ftr-308	796	90	shield	shield	NOUN
ftr-308	796	91	to	to	PART
ftr-308	796	92	protect	protect	VERB
ftr-308	796	93	taxpayers	taxpayer	NOUN
ftr-308	796	94	from	from	ADP
ftr-308	796	95	improper	improper	ADJ
ftr-308	796	96	disclosure	disclosure	NOUN
ftr-308	796	97	by	by	ADP
ftr-308	796	98	the	the	DET
ftr-308	796	99	government	government	NOUN
ftr-308	796	100	of	of	ADP
ftr-308	796	101	the	the	DET
ftr-308	796	102	information	information	NOUN
ftr-308	796	103	they	they	PRON
ftr-308	796	104	were	be	AUX
ftr-308	796	105	required	require	VERB
ftr-308	796	106	to	to	PART
ftr-308	796	107	provide	provide	VERB
ftr-308	796	108	to	to	ADP
ftr-308	796	109	it	it	PRON
ftr-308	796	110	by	by	ADP
ftr-308	796	111	law	law	NOUN
ftr-308	796	112	.	.	PUNCT
ftr-308	797	1	the	the	DET
ftr-308	797	2	government	government	NOUN
ftr-308	797	3	now	now	ADV
ftr-308	797	4	seeks	seek	VERB
ftr-308	797	5	to	to	PART
ftr-308	797	6	use	use	VERB
ftr-308	797	7	this	this	DET
ftr-308	797	8	statute	statute	NOUN
ftr-308	797	9	as	as	ADP
ftr-308	797	10	a	a	DET
ftr-308	797	11	sword	sword	NOUN
ftr-308	797	12	to	to	PART
ftr-308	797	13	avoid	avoid	VERB
ftr-308	797	14	telling	tell	VERB
ftr-308	797	15	the	the	DET
ftr-308	797	16	taxpayer	taxpayer	NOUN
ftr-308	797	17	seeking	seek	VERB
ftr-308	797	18	a	a	DET
ftr-308	797	19	refund	refund	NOUN
ftr-308	797	20	the	the	DET
ftr-308	797	21	information	information	NOUN
ftr-308	797	22	utilized	utilize	VERB
ftr-308	797	23	in	in	ADP
ftr-308	797	24	determining	determine	VERB
ftr-308	797	25	the	the	DET
ftr-308	797	26	tax	tax	NOUN
ftr-308	797	27	.	.	PUNCT
ftr-308	797	28	.	.	PUNCT
ftr-308	797	29	.	.	PUNCT
ftr-308	797	30	.	.	PUNCT
ftr-308	798	1	while	while	SCONJ
ftr-308	798	2	the	the	DET
ftr-308	798	3	government	government	NOUN
ftr-308	798	4	may	may	AUX
ftr-308	798	5	not	not	PART
ftr-308	798	6	be	be	AUX
ftr-308	798	7	able	able	ADJ
ftr-308	798	8	to	to	PART
ftr-308	798	9	introduce	introduce	VERB
ftr-308	798	10	the	the	DET
ftr-308	798	11	return	return	NOUN
ftr-308	798	12	information	information	NOUN
ftr-308	798	13	at	at	ADP
ftr-308	798	14	trial	trial	NOUN
ftr-308	798	15	absent	absent	ADJ
ftr-308	798	16	disclosure	disclosure	NOUN
ftr-308	798	17	,	,	PUNCT
ftr-308	798	18	it	it	PRON
ftr-308	798	19	has	have	AUX
ftr-308	798	20	already	already	ADV
ftr-308	798	21	received	receive	VERB
ftr-308	798	22	the	the	DET
ftr-308	798	23	advantage	advantage	NOUN
ftr-308	798	24	of	of	ADP
ftr-308	798	25	that	that	DET
ftr-308	798	26	information	information	NOUN
ftr-308	798	27	.	.	PUNCT
ftr-308	799	1	"	"	PUNCT
ftr-308	799	2	)	)	PUNCT
ftr-308	799	3	;	;	PUNCT
ftr-308	799	4	peterson	peterson	PROPN
ftr-308	799	5	v.	v.	PROPN
ftr-308	799	6	united	united	PROPN
ftr-308	799	7	states	states	PROPN
ftr-308	799	8	,	,	PUNCT
ftr-308	799	9	52	52	NUM
ftr-308	799	10	f.r.d	f.r.d	NOUN
ftr-308	799	11	.	.	PROPN
ftr-308	799	12	317	317	NUM
ftr-308	799	13	,	,	PUNCT
ftr-308	799	14	321	321	NUM
ftr-308	799	15	-	-	SYM
ftr-308	799	16	22	22	NUM
ftr-308	799	17	(	(	PUNCT
ftr-308	799	18	s.d	s.d	PROPN
ftr-308	799	19	.	.	PROPN
ftr-308	799	20	ill	ill	PROPN
ftr-308	799	21	.	.	PROPN
ftr-308	799	22	1971	1971	NUM
ftr-308	799	23	)	)	PUNCT
ftr-308	799	24	(	(	PUNCT
ftr-308	799	25	"	"	PUNCT
ftr-308	799	26	the	the	DET
ftr-308	799	27	government	government	NOUN
ftr-308	799	28	,	,	PUNCT
ftr-308	799	29	through	through	ADP
ftr-308	799	30	its	its	PRON
ftr-308	799	31	objections	objection	NOUN
ftr-308	799	32	to	to	ADP
ftr-308	799	33	interrogatories	interrogatory	NOUN
ftr-308	799	34	nos	nos	X
ftr-308	799	35	.	.	PROPN
ftr-308	799	36	6	6	NUM
ftr-308	799	37	and	and	CCONJ
ftr-308	799	38	8	8	NUM
ftr-308	799	39	,	,	PUNCT
ftr-308	799	40	is	be	AUX
ftr-308	799	41	seeking	seek	VERB
ftr-308	799	42	a	a	DET
ftr-308	799	43	favored	favor	VERB
ftr-308	799	44	position	position	NOUN
ftr-308	799	45	under	under	ADP
ftr-308	799	46	the	the	DET
ftr-308	799	47	discovery	discovery	NOUN
ftr-308	799	48	rules	rule	NOUN
ftr-308	799	49	.	.	PUNCT
ftr-308	800	1	in	in	ADP
ftr-308	800	2	a	a	DET
ftr-308	800	3	tax	tax	NOUN
ftr-308	800	4	refund	refund	NOUN
ftr-308	800	5	case	case	NOUN
ftr-308	800	6	,	,	PUNCT
ftr-308	800	7	however	however	ADV
ftr-308	800	8	,	,	PUNCT
ftr-308	800	9	it	it	PRON
ftr-308	800	10	should	should	AUX
ftr-308	800	11	be	be	AUX
ftr-308	800	12	treated	treat	VERB
ftr-308	800	13	as	as	ADP
ftr-308	800	14	any	any	DET
ftr-308	800	15	other	other	ADJ
ftr-308	800	16	litigant	litigant	NOUN
ftr-308	800	17	.	.	PUNCT
ftr-308	801	1	"	"	PUNCT
ftr-308	801	2	)	)	PUNCT
ftr-308	801	3	;	;	PUNCT
ftr-308	801	4	frazier	frazier	PROPN
ftr-308	801	5	v.	v.	PROPN
ftr-308	801	6	phinney	phinney	PROPN
ftr-308	801	7	,	,	PUNCT
ftr-308	801	8	24	24	NUM
ftr-308	801	9	f.r.d	f.r.d	NOUN
ftr-308	801	10	.	.	PROPN
ftr-308	801	11	406	406	NUM
ftr-308	801	12	,	,	PUNCT
ftr-308	801	13	410	410	NUM
ftr-308	801	14	(	(	PUNCT
ftr-308	801	15	s.d	s.d	PROPN
ftr-308	801	16	.	.	PUNCT
ftr-308	801	17	tex	tex	PROPN
ftr-308	801	18	.	.	PROPN
ftr-308	801	19	1959	1959	NUM
ftr-308	801	20	)	)	PUNCT
ftr-308	802	1	(	(	PUNCT
ftr-308	802	2	requiring	require	VERB
ftr-308	802	3	the	the	DET
ftr-308	802	4	service	service	NOUN
ftr-308	802	5	to	to	PART
ftr-308	802	6	produce	produce	VERB
ftr-308	802	7	various	various	ADJ
ftr-308	802	8	materials	material	NOUN
ftr-308	802	9	in	in	ADP
ftr-308	802	10	its	its	PRON
ftr-308	802	11	administrative	administrative	ADJ
ftr-308	802	12	files	file	NOUN
ftr-308	802	13	because	because	SCONJ
ftr-308	802	14	"	"	PUNCT
ftr-308	802	15	there	there	PRON
ftr-308	802	16	is	be	VERB
ftr-308	802	17	a	a	DET
ftr-308	802	18	sufficient	sufficient	ADJ
ftr-308	802	19	necessity	necessity	NOUN
ftr-308	802	20	for	for	ADP
ftr-308	802	21	the	the	DET
ftr-308	802	22	production	production	NOUN
ftr-308	802	23	of	of	ADP
ftr-308	802	24	these	these	DET
ftr-308	802	25	documents	document	NOUN
ftr-308	802	26	and	and	CCONJ
ftr-308	802	27	that	that	DET
ftr-308	802	28	denial	denial	NOUN
ftr-308	802	29	of	of	ADP
ftr-308	802	30	production	production	NOUN
ftr-308	802	31	would	would	AUX
ftr-308	802	32	unduly	unduly	ADV
ftr-308	802	33	prejudice	prejudice	VERB
ftr-308	802	34	the	the	DET
ftr-308	802	35	preparation	preparation	NOUN
ftr-308	802	36	of	of	ADP
ftr-308	802	37	plaintiffs	plaintiff	NOUN
ftr-308	802	38	'	'	PART
ftr-308	802	39	case	case	NOUN
ftr-308	802	40	.	.	PUNCT
ftr-308	802	41	.	.	PUNCT
ftr-308	802	42	.	.	PUNCT
ftr-308	803	1	.	.	PUNCT
ftr-308	804	1	plaintiffs	plaintiff	NOUN
ftr-308	804	2	are	be	AUX
ftr-308	804	3	entitled	entitle	VERB
ftr-308	804	4	to	to	PART
ftr-308	804	5	know	know	VERB
ftr-308	804	6	what	what	PRON
ftr-308	804	7	defendant	defendant	NOUN
ftr-308	804	8	's	's	PART
ftr-308	804	9	claims	claim	NOUN
ftr-308	804	10	and	and	CCONJ
ftr-308	804	11	contentions	contention	NOUN
ftr-308	804	12	may	may	AUX
ftr-308	804	13	be	be	AUX
ftr-308	804	14	"	"	PUNCT
ftr-308	804	15	)	)	PUNCT
ftr-308	804	16	.	.	PUNCT
ftr-308	805	1	104	104	X
ftr-308	805	2	.	.	PUNCT
ftr-308	805	3	peterson	peterson	PROPN
ftr-308	805	4	,	,	PUNCT
ftr-308	805	5	52	52	NUM
ftr-308	805	6	f.r.d	f.r.d	NOUN
ftr-308	805	7	.	.	PUNCT
ftr-308	806	1	at	at	ADP
ftr-308	806	2	321	321	NUM
ftr-308	806	3	-	-	SYM
ftr-308	806	4	22	22	NUM
ftr-308	806	5	.	.	PUNCT
ftr-308	807	1	see	see	VERB
ftr-308	807	2	also	also	ADV
ftr-308	807	3	eastland	eastland	PROPN
ftr-308	807	4	,	,	PUNCT
ftr-308	807	5	307	307	NUM
ftr-308	807	6	f.2d	f.2d	NOUN
ftr-308	807	7	at	at	ADP
ftr-308	807	8	485	485	NUM
ftr-308	807	9	;	;	PUNCT
ftr-308	807	10	barry	barry	PROPN
ftr-308	807	11	v.	v.	PROPN
ftr-308	807	12	commissioner	commissioner	PROPN
ftr-308	807	13	,	,	PUNCT
ftr-308	807	14	1	1	NUM
ftr-308	807	15	b.t.a	b.t.a	NOUN
ftr-308	807	16	.	.	PROPN
ftr-308	807	17	156	156	NUM
ftr-308	807	18	,	,	PUNCT
ftr-308	807	19	157	157	NUM
ftr-308	807	20	(	(	PUNCT
ftr-308	807	21	1924	1924	NUM
ftr-308	807	22	)	)	PUNCT
ftr-308	807	23	(	(	PUNCT
ftr-308	807	24	"	"	PUNCT
ftr-308	807	25	to	to	PART
ftr-308	807	26	say	say	VERB
ftr-308	807	27	that	that	SCONJ
ftr-308	807	28	the	the	DET
ftr-308	807	29	taxpayer	taxpayer	NOUN
ftr-308	807	30	who	who	PRON
ftr-308	807	31	brings	bring	VERB
ftr-308	807	32	his	his	PRON
ftr-308	807	33	case	case	NOUN
ftr-308	807	34	before	before	SCONJ
ftr-308	807	35	the	the	DET
ftr-308	807	36	board	board	NOUN
ftr-308	807	37	is	be	AUX
ftr-308	807	38	limited	limit	VERB
ftr-308	807	39	to	to	ADP
ftr-308	807	40	questions	question	NOUN
ftr-308	807	41	presented	present	VERB
ftr-308	807	42	before	before	ADP
ftr-308	807	43	the	the	DET
ftr-308	807	44	commissioner	commissioner	NOUN
ftr-308	807	45	,	,	PUNCT
ftr-308	807	46	and	and	CCONJ
ftr-308	807	47	that	that	SCONJ
ftr-308	807	48	the	the	DET
ftr-308	807	49	board	board	NOUN
ftr-308	807	50	in	in	ADP
ftr-308	807	51	its	its	PRON
ftr-308	807	52	determination	determination	NOUN
ftr-308	807	53	of	of	ADP
ftr-308	807	54	the	the	DET
ftr-308	807	55	case	case	NOUN
ftr-308	807	56	is	be	AUX
ftr-308	807	57	restricted	restrict	VERB
ftr-308	807	58	to	to	ADP
ftr-308	807	59	a	a	DET
ftr-308	807	60	decision	decision	NOUN
ftr-308	807	61	of	of	ADP
ftr-308	807	62	issues	issue	NOUN
ftr-308	807	63	raised	raise	VERB
ftr-308	807	64	in	in	ADP
ftr-308	807	65	the	the	DET
ftr-308	807	66	internal	internal	PROPN
ftr-308	807	67	revenue	revenue	NOUN
ftr-308	807	68	bureau	bureau	NOUN
ftr-308	807	69	would	would	AUX
ftr-308	807	70	be	be	AUX
ftr-308	807	71	to	to	PART
ftr-308	807	72	deny	deny	VERB
ftr-308	807	73	the	the	DET
ftr-308	807	74	taxpayer	taxpayer	NOUN
ftr-308	807	75	a	a	DET
ftr-308	807	76	full	full	ADJ
ftr-308	807	77	and	and	CCONJ
ftr-308	807	78	complete	complete	ADJ
ftr-308	807	79	hearing	hearing	NOUN
ftr-308	807	80	and	and	CCONJ
ftr-308	807	81	an	an	DET
ftr-308	807	82	open	open	ADJ
ftr-308	807	83	and	and	CCONJ
ftr-308	807	84	neutral	neutral	ADJ
ftr-308	807	85	consideration	consideration	NOUN
ftr-308	807	86	of	of	ADP
ftr-308	807	87	his	his	PRON
ftr-308	807	88	case	case	NOUN
ftr-308	807	89	.	.	PUNCT
ftr-308	807	90	"	"	PUNCT
ftr-308	807	91	)	)	PUNCT
ftr-308	807	92	.	.	PUNCT
ftr-308	808	1	105	105	NUM
ftr-308	808	2	.	.	PUNCT
ftr-308	809	1	see	see	VERB
ftr-308	809	2	,	,	PUNCT
ftr-308	809	3	e.g.	e.g.	ADV
ftr-308	809	4	,	,	PUNCT
ftr-308	809	5	isi	isi	PROPN
ftr-308	809	6	corp	corp	PROPN
ftr-308	809	7	.	.	PROPN
ftr-308	810	1	v.	v.	PROPN
ftr-308	810	2	united	united	PROPN
ftr-308	810	3	states	states	PROPN
ftr-308	810	4	,	,	PUNCT
ftr-308	810	5	503	503	NUM
ftr-308	810	6	f.2d	f.2d	ADP
ftr-308	810	7	558	558	NUM
ftr-308	810	8	(	(	PUNCT
ftr-308	810	9	9th	9th	ADJ
ftr-308	810	10	cir	cir	NOUN
ftr-308	810	11	.	.	PROPN
ftr-308	810	12	1974	1974	NUM
ftr-308	810	13	)	)	PUNCT
ftr-308	810	14	;	;	PUNCT
ftr-308	811	1	lpciminelli	lpciminelli	NOUN
ftr-308	811	2	interests	interest	NOUN
ftr-308	811	3	,	,	PUNCT
ftr-308	811	4	inc	inc	PROPN
ftr-308	811	5	.	.	PROPN
ftr-308	811	6	v.	v.	PROPN
ftr-308	811	7	united	united	PROPN
ftr-308	811	8	states	states	PROPN
ftr-308	811	9	,	,	PUNCT
ftr-308	811	10	2012	2012	NUM
ftr-308	811	11	-	-	SYM
ftr-308	811	12	2	2	NUM
ftr-308	811	13	u.s	u.s	PROPN
ftr-308	811	14	.	.	PROPN
ftr-308	811	15	tax	tax	PROPN
ftr-308	811	16	cas	cas	PROPN
ftr-308	811	17	.	.	PUNCT
ftr-308	811	18	(	(	PUNCT
ftr-308	811	19	cch	cch	PROPN
ftr-308	811	20	)	)	PUNCT
ftr-308	811	21	t	t	PROPN
ftr-308	811	22	50,671	50,671	NUM
ftr-308	811	23	,	,	PUNCT
ftr-308	811	24	110	110	NUM
ftr-308	811	25	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	811	26	(	(	PUNCT
ftr-308	811	27	ria	ria	PROPN
ftr-308	811	28	)	)	PUNCT
ftr-308	811	29	2012	2012	NUM
ftr-308	811	30	-	-	SYM
ftr-308	811	31	6631	6631	NUM
ftr-308	811	32	(	(	PUNCT
ftr-308	811	33	w.d.n.y	w.d.n.y	PROPN
ftr-308	811	34	.	.	PROPN
ftr-308	811	35	2012	2012	NUM
ftr-308	811	36	)	)	PUNCT
ftr-308	811	37	;	;	PUNCT
ftr-308	811	38	panasonic	panasonic	PROPN
ftr-308	811	39	communications	communication	NOUN
ftr-308	811	40	2013	2013	NUM
ftr-308	811	41	]	]	SYM
ftr-308	811	42	145	145	NUM
ftr-308	811	43	florida	florida	PROPN
ftr-308	811	44	tax	tax	PROPN
ftr-308	811	45	review	review	NOUN
ftr-308	811	46	justice	justice	NOUN
ftr-308	811	47	often	often	ADV
ftr-308	811	48	invoke	invoke	VERB
ftr-308	811	49	the	the	DET
ftr-308	811	50	de	de	X
ftr-308	811	51	novo	novo	NOUN
ftr-308	811	52	doctrine	doctrine	NOUN
ftr-308	811	53	and	and	CCONJ
ftr-308	811	54	argue	argue	VERB
ftr-308	811	55	they	they	PRON
ftr-308	811	56	(	(	PUNCT
ftr-308	811	57	or	or	CCONJ
ftr-308	811	58	their	their	PRON
ftr-308	811	59	witnesses	witness	NOUN
ftr-308	811	60	or	or	CCONJ
ftr-308	811	61	deponents	deponent	NOUN
ftr-308	811	62	)	)	PUNCT
ftr-308	811	63	may	may	AUX
ftr-308	811	64	withhold	withhold	VERB
ftr-308	811	65	from	from	ADP
ftr-308	811	66	taxpayers	taxpayer	NOUN
ftr-308	811	67	or	or	CCONJ
ftr-308	811	68	courts	court	NOUN
ftr-308	811	69	,	,	PUNCT
ftr-308	811	70	on	on	ADP
ftr-308	811	71	relevancy	relevancy	NOUN
ftr-308	811	72	grounds	ground	NOUN
ftr-308	811	73	,	,	PUNCT
ftr-308	811	74	facts	fact	VERB
ftr-308	811	75	the	the	DET
ftr-308	811	76	service	service	NOUN
ftr-308	811	77	gathered	gather	VERB
ftr-308	811	78	and	and	CCONJ
ftr-308	811	79	analyzed	analyze	VERB
ftr-308	811	80	during	during	ADP
ftr-308	811	81	an	an	DET
ftr-308	811	82	examination	examination	NOUN
ftr-308	811	83	.	.	PUNCT
ftr-308	812	1	in	in	ADP
ftr-308	812	2	these	these	DET
ftr-308	812	3	cases	case	NOUN
ftr-308	812	4	,	,	PUNCT
ftr-308	812	5	the	the	DET
ftr-308	812	6	de	de	X
ftr-308	812	7	novo	novo	NOUN
ftr-308	812	8	doctrine	doctrine	NOUN
ftr-308	812	9	can	can	AUX
ftr-308	812	10	apply	apply	VERB
ftr-308	812	11	to	to	PART
ftr-308	812	12	prevent	prevent	VERB
ftr-308	812	13	disclosure	disclosure	NOUN
ftr-308	812	14	of	of	ADP
ftr-308	812	15	information	information	NOUN
ftr-308	812	16	that	that	PRON
ftr-308	812	17	the	the	DET
ftr-308	812	18	service	service	NOUN
ftr-308	812	19	has	have	AUX
ftr-308	812	20	already	already	ADV
ftr-308	812	21	obtained	obtain	VERB
ftr-308	812	22	the	the	DET
ftr-308	812	23	advantage	advantage	NOUN
ftr-308	812	24	of	of	ADP
ftr-308	812	25	reviewing	review	VERB
ftr-308	812	26	in	in	ADP
ftr-308	812	27	contravention	contravention	NOUN
ftr-308	812	28	of	of	ADP
ftr-308	812	29	the	the	DET
ftr-308	812	30	fundamental	fundamental	ADJ
ftr-308	812	31	premise	premise	NOUN
ftr-308	812	32	that	that	SCONJ
ftr-308	812	33	litigants	litigant	NOUN
ftr-308	812	34	be	be	AUX
ftr-308	812	35	fairly	fairly	ADV
ftr-308	812	36	treated	treat	VERB
ftr-308	812	37	for	for	ADP
ftr-308	812	38	discovery	discovery	NOUN
ftr-308	812	39	purposes	purpose	NOUN
ftr-308	812	40	absent	absent	VERB
ftr-308	812	41	a	a	DET
ftr-308	812	42	countervailing	countervail	VERB
ftr-308	812	43	privilege	privilege	NOUN
ftr-308	812	44	.	.	PUNCT
ftr-308	812	45	'	'	PUNCT
ftr-308	813	1	0	0	NUM
ftr-308	814	1	6moreover	6moreover	NUM
ftr-308	814	2	,	,	PUNCT
ftr-308	814	3	this	this	DET
ftr-308	814	4	type	type	NOUN
ftr-308	814	5	of	of	ADP
ftr-308	814	6	selective	selective	ADJ
ftr-308	814	7	disclosure	disclosure	NOUN
ftr-308	814	8	of	of	ADP
ftr-308	814	9	information	information	NOUN
ftr-308	814	10	is	be	AUX
ftr-308	814	11	precluded	preclude	VERB
ftr-308	814	12	in	in	ADP
ftr-308	814	13	other	other	ADJ
ftr-308	814	14	discovery	discovery	NOUN
ftr-308	814	15	and	and	CCONJ
ftr-308	814	16	evidentiary	evidentiary	ADJ
ftr-308	814	17	contexts	context	NOUN
ftr-308	814	18	such	such	ADJ
ftr-308	814	19	as	as	ADP
ftr-308	814	20	when	when	SCONJ
ftr-308	814	21	litigants	litigant	NOUN
ftr-308	814	22	attempt	attempt	VERB
ftr-308	814	23	to	to	PART
ftr-308	814	24	use	use	VERB
ftr-308	814	25	privileges	privilege	NOUN
ftr-308	814	26	as	as	ADP
ftr-308	814	27	a	a	DET
ftr-308	814	28	"	"	PUNCT
ftr-308	814	29	shield	shield	NOUN
ftr-308	814	30	and	and	CCONJ
ftr-308	814	31	a	a	DET
ftr-308	814	32	sword	sword	NOUN
ftr-308	814	33	.	.	PUNCT
ftr-308	815	1	"10	"10	PROPN
ftr-308	815	2	'	'	PART
ftr-308	815	3	fairness	fairness	NOUN
ftr-308	815	4	suggests	suggest	VERB
ftr-308	815	5	that	that	SCONJ
ftr-308	815	6	facts	fact	NOUN
ftr-308	815	7	and	and	CCONJ
ftr-308	815	8	analysis	analysis	NOUN
ftr-308	815	9	the	the	DET
ftr-308	815	10	service	service	NOUN
ftr-308	815	11	deems	deem	VERB
ftr-308	815	12	relevant	relevant	ADJ
ftr-308	815	13	to	to	ADP
ftr-308	815	14	the	the	DET
ftr-308	815	15	examination	examination	NOUN
ftr-308	815	16	of	of	ADP
ftr-308	815	17	a	a	DET
ftr-308	815	18	taxpayer	taxpayer	NOUN
ftr-308	815	19	should	should	AUX
ftr-308	815	20	likewise	likewise	ADV
ftr-308	815	21	be	be	AUX
ftr-308	815	22	relevant	relevant	ADJ
ftr-308	815	23	when	when	SCONJ
ftr-308	815	24	the	the	DET
ftr-308	815	25	taxpayer	taxpayer	NOUN
ftr-308	815	26	seeks	seek	VERB
ftr-308	815	27	to	to	PART
ftr-308	815	28	challenge	challenge	VERB
ftr-308	815	29	the	the	DET
ftr-308	815	30	merits	merit	NOUN
ftr-308	815	31	of	of	ADP
ftr-308	815	32	the	the	DET
ftr-308	815	33	service	service	NOUN
ftr-308	815	34	's	's	PART
ftr-308	815	35	adjustments	adjustment	NOUN
ftr-308	815	36	in	in	ADP
ftr-308	815	37	litigation	litigation	NOUN
ftr-308	815	38	.	.	PUNCT
ftr-308	816	1	at	at	ADP
ftr-308	816	2	a	a	DET
ftr-308	816	3	minimum	minimum	NOUN
ftr-308	816	4	,	,	PUNCT
ftr-308	816	5	fairness	fairness	NOUN
ftr-308	816	6	should	should	AUX
ftr-308	816	7	play	play	VERB
ftr-308	816	8	a	a	DET
ftr-308	816	9	role	role	NOUN
ftr-308	816	10	when	when	SCONJ
ftr-308	816	11	courts	court	NOUN
ftr-308	816	12	are	be	AUX
ftr-308	816	13	asked	ask	VERB
ftr-308	816	14	to	to	PART
ftr-308	816	15	decide	decide	VERB
ftr-308	816	16	whether	whether	SCONJ
ftr-308	816	17	to	to	PART
ftr-308	816	18	give	give	VERB
ftr-308	816	19	taxpayers	taxpayer	NOUN
ftr-308	816	20	access	access	NOUN
ftr-308	816	21	to	to	ADP
ftr-308	816	22	facts	fact	NOUN
ftr-308	816	23	and	and	CCONJ
ftr-308	816	24	analysis	analysis	NOUN
ftr-308	816	25	used	use	VERB
ftr-308	816	26	by	by	ADP
ftr-308	816	27	the	the	DET
ftr-308	816	28	service	service	NOUN
ftr-308	816	29	in	in	ADP
ftr-308	816	30	making	make	VERB
ftr-308	816	31	a	a	DET
ftr-308	816	32	determination	determination	NOUN
ftr-308	816	33	.	.	PUNCT
ftr-308	817	1	unfortunately	unfortunately	ADV
ftr-308	817	2	,	,	PUNCT
ftr-308	817	3	courts	court	NOUN
ftr-308	817	4	that	that	PRON
ftr-308	817	5	articulate	articulate	VERB
ftr-308	817	6	the	the	DET
ftr-308	817	7	de	de	X
ftr-308	817	8	novo	novo	NOUN
ftr-308	817	9	doctrine	doctrine	NOUN
ftr-308	817	10	as	as	ADP
ftr-308	817	11	a	a	DET
ftr-308	817	12	standard	standard	NOUN
ftr-308	817	13	of	of	ADP
ftr-308	817	14	relevancy	relevancy	NOUN
ftr-308	817	15	have	have	AUX
ftr-308	817	16	not	not	PART
ftr-308	817	17	analyzed	analyze	VERB
ftr-308	817	18	the	the	DET
ftr-308	817	19	impact	impact	NOUN
ftr-308	817	20	their	their	PRON
ftr-308	817	21	articulations	articulation	NOUN
ftr-308	817	22	of	of	ADP
ftr-308	817	23	the	the	DET
ftr-308	817	24	doctrine	doctrine	NOUN
ftr-308	817	25	have	have	VERB
ftr-308	817	26	on	on	ADP
ftr-308	817	27	notions	notion	NOUN
ftr-308	817	28	of	of	ADP
ftr-308	817	29	fundamental	fundamental	ADJ
ftr-308	817	30	fairness	fairness	NOUN
ftr-308	817	31	.	.	PUNCT
ftr-308	818	1	but	but	CCONJ
ftr-308	818	2	these	these	DET
ftr-308	818	3	notions	notion	NOUN
ftr-308	818	4	should	should	AUX
ftr-308	818	5	have	have	VERB
ftr-308	818	6	a	a	DET
ftr-308	818	7	role	role	NOUN
ftr-308	818	8	and	and	CCONJ
ftr-308	818	9	be	be	AUX
ftr-308	818	10	considered	consider	VERB
ftr-308	818	11	when	when	SCONJ
ftr-308	818	12	the	the	DET
ftr-308	818	13	service	service	NOUN
ftr-308	818	14	asks	ask	VERB
ftr-308	818	15	courts	court	NOUN
ftr-308	818	16	to	to	PART
ftr-308	818	17	withhold	withhold	VERB
ftr-308	818	18	information	information	NOUN
ftr-308	818	19	from	from	ADP
ftr-308	818	20	its	its	PRON
ftr-308	818	21	adversaries	adversary	NOUN
ftr-308	818	22	in	in	ADP
ftr-308	818	23	litigation	litigation	NOUN
ftr-308	818	24	.	.	PUNCT
ftr-308	819	1	while	while	SCONJ
ftr-308	819	2	there	there	PRON
ftr-308	819	3	may	may	AUX
ftr-308	819	4	be	be	AUX
ftr-308	819	5	countervailing	countervail	VERB
ftr-308	819	6	concerns	concern	NOUN
ftr-308	819	7	that	that	PRON
ftr-308	819	8	would	would	AUX
ftr-308	819	9	favor	favor	VERB
ftr-308	819	10	maintaining	maintain	VERB
ftr-308	819	11	the	the	DET
ftr-308	819	12	de	de	X
ftr-308	819	13	novo	novo	NOUN
ftr-308	819	14	doctrine	doctrine	NOUN
ftr-308	819	15	as	as	ADP
ftr-308	819	16	a	a	DET
ftr-308	819	17	standard	standard	NOUN
ftr-308	819	18	of	of	ADP
ftr-308	819	19	relevancy	relevancy	NOUN
ftr-308	819	20	despite	despite	SCONJ
ftr-308	819	21	its	its	PRON
ftr-308	819	22	impact	impact	NOUN
ftr-308	819	23	on	on	ADP
ftr-308	819	24	fundamental	fundamental	ADJ
ftr-308	819	25	fairness	fairness	NOUN
ftr-308	819	26	,	,	PUNCT
ftr-308	819	27	courts	court	NOUN
ftr-308	819	28	should	should	AUX
ftr-308	819	29	articulate	articulate	VERB
ftr-308	819	30	such	such	ADJ
ftr-308	819	31	concerns	concern	NOUN
ftr-308	819	32	and	and	CCONJ
ftr-308	819	33	principles	principle	NOUN
ftr-308	819	34	so	so	SCONJ
ftr-308	819	35	that	that	SCONJ
ftr-308	819	36	they	they	PRON
ftr-308	819	37	too	too	ADV
ftr-308	819	38	can	can	AUX
ftr-308	819	39	become	become	VERB
ftr-308	819	40	as	as	ADP
ftr-308	819	41	ingrained	ingrain	VERB
ftr-308	819	42	in	in	ADP
ftr-308	819	43	the	the	DET
ftr-308	819	44	discovery	discovery	NOUN
ftr-308	819	45	process	process	NOUN
ftr-308	819	46	as	as	ADP
ftr-308	819	47	notions	notion	NOUN
ftr-308	819	48	of	of	ADP
ftr-308	819	49	fairness	fairness	NOUN
ftr-308	819	50	.	.	PUNCT
ftr-308	820	1	e.	e.	PROPN
ftr-308	820	2	courts	court	NOUN
ftr-308	820	3	are	be	AUX
ftr-308	820	4	regularly	regularly	ADV
ftr-308	820	5	asked	ask	VERB
ftr-308	820	6	to	to	ADP
ftr-308	820	7	,	,	PUNCT
ftr-308	820	8	and	and	CCONJ
ftr-308	820	9	increasingly	increasingly	ADV
ftr-308	820	10	do	do	AUX
ftr-308	820	11	,	,	PUNCT
ftr-308	820	12	decide	decide	VERB
ftr-308	820	13	cases	case	NOUN
ftr-308	820	14	based	base	VERB
ftr-308	820	15	on	on	ADP
ftr-308	820	16	deference	deference	NOUN
ftr-308	820	17	to	to	ADP
ftr-308	820	18	the	the	DET
ftr-308	820	19	service	service	NOUN
ftr-308	820	20	's	's	PART
ftr-308	820	21	thoughts	thought	NOUN
ftr-308	820	22	,	,	PUNCT
ftr-308	820	23	procedures	procedure	NOUN
ftr-308	820	24	,	,	PUNCT
ftr-308	820	25	conclusions	conclusion	NOUN
ftr-308	820	26	,	,	PUNCT
ftr-308	820	27	reasoning	reasoning	NOUN
ftr-308	820	28	,	,	PUNCT
ftr-308	820	29	or	or	CCONJ
ftr-308	820	30	factual	factual	ADJ
ftr-308	820	31	findings	finding	NOUN
ftr-308	820	32	courts	court	NOUN
ftr-308	820	33	have	have	AUX
ftr-308	820	34	long	long	ADV
ftr-308	820	35	deferred	defer	VERB
ftr-308	820	36	to	to	ADP
ftr-308	820	37	agencies	agency	NOUN
ftr-308	820	38	when	when	SCONJ
ftr-308	820	39	deciding	decide	VERB
ftr-308	820	40	cases	case	NOUN
ftr-308	820	41	,	,	PUNCT
ftr-308	820	42	assuming	assume	VERB
ftr-308	820	43	the	the	DET
ftr-308	820	44	agency	agency	NOUN
ftr-308	820	45	's	's	PART
ftr-308	820	46	determination	determination	NOUN
ftr-308	820	47	is	be	AUX
ftr-308	820	48	reasonable	reasonable	ADJ
ftr-308	820	49	.	.	PUNCT
ftr-308	821	1	broadly	broadly	ADV
ftr-308	821	2	,	,	PUNCT
ftr-308	821	3	deferring	defer	VERB
ftr-308	821	4	to	to	ADP
ftr-308	821	5	agency	agency	NOUN
ftr-308	821	6	decisions	decision	NOUN
ftr-308	821	7	is	be	AUX
ftr-308	821	8	justified	justify	VERB
ftr-308	821	9	by	by	ADP
ftr-308	821	10	principles	principle	NOUN
ftr-308	821	11	of	of	ADP
ftr-308	821	12	encouraging	encourage	VERB
ftr-308	821	13	uniformity	uniformity	NOUN
ftr-308	821	14	and	and	CCONJ
ftr-308	821	15	consistency	consistency	NOUN
ftr-308	821	16	in	in	ADP
ftr-308	821	17	regulation	regulation	NOUN
ftr-308	821	18	,	,	PUNCT
ftr-308	821	19	facilitating	facilitate	VERB
ftr-308	821	20	efficient	efficient	ADJ
ftr-308	821	21	administration	administration	NOUN
ftr-308	821	22	of	of	ADP
ftr-308	821	23	industry	industry	PROPN
ftr-308	821	24	corp	corp	PROPN
ftr-308	821	25	.	.	PROPN
ftr-308	822	1	v.	v.	PROPN
ftr-308	822	2	united	united	PROPN
ftr-308	822	3	states	states	PROPN
ftr-308	823	1	,	,	PUNCT
ftr-308	823	2	99	99	NUM
ftr-308	823	3	fed	feed	VERB
ftr-308	823	4	.	.	PUNCT
ftr-308	824	1	cl	cl	NOUN
ftr-308	824	2	.	.	PUNCT
ftr-308	825	1	422	422	NUM
ftr-308	825	2	(	(	PUNCT
ftr-308	825	3	fed	fed	PROPN
ftr-308	825	4	.	.	PUNCT
ftr-308	825	5	cl	cl	NOUN
ftr-308	825	6	.	.	PUNCT
ftr-308	826	1	2011	2011	NUM
ftr-308	826	2	)	)	PUNCT
ftr-308	827	1	,	,	PUNCT
ftr-308	827	2	vacated	vacate	VERB
ftr-308	827	3	sup	sup	PROPN
ftr-308	827	4	nom	nom	NOUN
ftr-308	827	5	.	.	PROPN
ftr-308	828	1	in	in	ADP
ftr-308	828	2	re	re	PROPN
ftr-308	828	3	united	united	PROPN
ftr-308	828	4	states	states	PROPN
ftr-308	828	5	,	,	PUNCT
ftr-308	828	6	669	669	NUM
ftr-308	828	7	f.3d	f.3d	NUM
ftr-308	828	8	1333	1333	NUM
ftr-308	828	9	(	(	PUNCT
ftr-308	828	10	fed	fed	PROPN
ftr-308	828	11	.	.	PUNCT
ftr-308	828	12	cir	cir	PROPN
ftr-308	828	13	.	.	PROPN
ftr-308	828	14	2012	2012	NUM
ftr-308	828	15	)	)	PUNCT
ftr-308	828	16	.	.	PUNCT
ftr-308	829	1	106	106	NUM
ftr-308	829	2	.	.	PUNCT
ftr-308	830	1	see	see	VERB
ftr-308	830	2	beresford	beresford	NOUN
ftr-308	830	3	,	,	PUNCT
ftr-308	830	4	123	123	NUM
ftr-308	830	5	f.r.d	f.r.d	NOUN
ftr-308	830	6	.	.	PUNCT
ftr-308	831	1	at	at	ADP
ftr-308	831	2	233	233	NUM
ftr-308	831	3	(	(	PUNCT
ftr-308	831	4	requiring	require	VERB
ftr-308	831	5	production	production	NOUN
ftr-308	831	6	where	where	SCONJ
ftr-308	831	7	,	,	PUNCT
ftr-308	831	8	"	"	PUNCT
ftr-308	831	9	[	[	X
ftr-308	831	10	w]hile	w]hile	ADP
ftr-308	831	11	the	the	DET
ftr-308	831	12	government	government	NOUN
ftr-308	831	13	may	may	AUX
ftr-308	831	14	not	not	PART
ftr-308	831	15	be	be	AUX
ftr-308	831	16	able	able	ADJ
ftr-308	831	17	to	to	PART
ftr-308	831	18	introduce	introduce	VERB
ftr-308	831	19	the	the	DET
ftr-308	831	20	return	return	NOUN
ftr-308	831	21	information	information	NOUN
ftr-308	831	22	at	at	ADP
ftr-308	831	23	trial	trial	NOUN
ftr-308	831	24	absent	absent	ADJ
ftr-308	831	25	disclosure	disclosure	NOUN
ftr-308	831	26	,	,	PUNCT
ftr-308	831	27	it	it	PRON
ftr-308	831	28	has	have	AUX
ftr-308	831	29	already	already	ADV
ftr-308	831	30	received	receive	VERB
ftr-308	831	31	the	the	DET
ftr-308	831	32	advantage	advantage	NOUN
ftr-308	831	33	of	of	ADP
ftr-308	831	34	that	that	DET
ftr-308	831	35	information	information	NOUN
ftr-308	831	36	"	"	PUNCT
ftr-308	831	37	(	(	PUNCT
ftr-308	831	38	emphasis	emphasis	NOUN
ftr-308	831	39	added	add	VERB
ftr-308	831	40	)	)	PUNCT
ftr-308	831	41	)	)	PUNCT
ftr-308	831	42	.	.	PUNCT
ftr-308	832	1	107	107	NUM
ftr-308	832	2	.	.	PUNCT
ftr-308	833	1	see	see	VERB
ftr-308	833	2	,	,	PUNCT
ftr-308	833	3	e.g.	e.g.	ADV
ftr-308	833	4	,	,	PUNCT
ftr-308	833	5	new	new	ADJ
ftr-308	833	6	phoenix	phoenix	PROPN
ftr-308	833	7	sunrise	sunrise	PROPN
ftr-308	833	8	corp	corp	PROPN
ftr-308	833	9	.	.	PROPN
ftr-308	834	1	v.	v.	PROPN
ftr-308	834	2	commissioner	commissioner	PROPN
ftr-308	834	3	,	,	PUNCT
ftr-308	834	4	408	408	NUM
ftr-308	834	5	fed.app'x	fed.app'x	VERB
ftr-308	834	6	908	908	NUM
ftr-308	834	7	,	,	PUNCT
ftr-308	834	8	919	919	NUM
ftr-308	834	9	(	(	PUNCT
ftr-308	834	10	6th	6th	ADJ
ftr-308	834	11	cir	cir	NOUN
ftr-308	834	12	.	.	PUNCT
ftr-308	835	1	2010	2010	NUM
ftr-308	835	2	)	)	PUNCT
ftr-308	836	1	(	(	PUNCT
ftr-308	836	2	quoting	quote	VERB
ftr-308	836	3	in	in	ADP
ftr-308	836	4	re	re	PROPN
ftr-308	836	5	lott	lott	PROPN
ftr-308	836	6	,	,	PUNCT
ftr-308	836	7	424	424	NUM
ftr-308	836	8	f.3d	f.3d	NUM
ftr-308	836	9	446	446	NUM
ftr-308	836	10	,	,	PUNCT
ftr-308	836	11	454	454	NUM
ftr-308	836	12	(	(	PUNCT
ftr-308	836	13	6th	6th	ADJ
ftr-308	836	14	cir	cir	NOUN
ftr-308	836	15	.	.	PROPN
ftr-308	836	16	2005	2005	NUM
ftr-308	836	17	)	)	PUNCT
ftr-308	836	18	)	)	PUNCT
ftr-308	836	19	.	.	PUNCT
ftr-308	837	1	see	see	AUX
ftr-308	837	2	also	also	ADV
ftr-308	837	3	glenmede	glenmede	VERB
ftr-308	837	4	trust	trust	PROPN
ftr-308	837	5	co.	co.	PROPN
ftr-308	837	6	v.	v.	ADP
ftr-308	837	7	thompson	thompson	PROPN
ftr-308	837	8	,	,	PUNCT
ftr-308	837	9	56	56	NUM
ftr-308	837	10	f.3d	f.3d	NUM
ftr-308	837	11	476	476	NUM
ftr-308	837	12	,	,	PUNCT
ftr-308	837	13	486	486	NUM
ftr-308	837	14	(	(	PUNCT
ftr-308	837	15	3d	3d	NUM
ftr-308	837	16	cir	cir	NOUN
ftr-308	837	17	.	.	PROPN
ftr-308	837	18	1995	1995	NUM
ftr-308	837	19	)	)	PUNCT
ftr-308	837	20	;	;	PUNCT
ftr-308	837	21	in	in	ADP
ftr-308	837	22	re	re	NOUN
ftr-308	837	23	g	g	NOUN
ftr-308	837	24	-	-	PUNCT
ftr-308	837	25	i	i	PRON
ftr-308	837	26	holdings	holding	NOUN
ftr-308	837	27	,	,	PUNCT
ftr-308	837	28	inc	inc	PROPN
ftr-308	837	29	.	.	PROPN
ftr-308	837	30	,	,	PUNCT
ftr-308	837	31	218	218	NUM
ftr-308	837	32	f.r.d	f.r.d	NOUN
ftr-308	837	33	.	.	PROPN
ftr-308	837	34	428	428	NUM
ftr-308	837	35	,	,	PUNCT
ftr-308	837	36	433	433	NUM
ftr-308	837	37	(	(	PUNCT
ftr-308	837	38	d.n.j	d.n.j	PROPN
ftr-308	837	39	.	.	PROPN
ftr-308	837	40	2003	2003	NUM
ftr-308	837	41	)	)	PUNCT
ftr-308	837	42	.	.	PUNCT
ftr-308	838	1	146	146	NUM
ftr-308	839	1	[	[	X
ftr-308	839	2	vol	vol	NOUN
ftr-308	839	3	.	.	PUNCT
ftr-308	840	1	14:4	14:4	NUM
ftr-308	840	2	the	the	DET
ftr-308	840	3	de	de	X
ftr-308	840	4	novo	novo	NOUN
ftr-308	840	5	doctrine	doctrine	NOUN
ftr-308	840	6	developments	development	NOUN
ftr-308	840	7	,	,	PUNCT
ftr-308	840	8	and	and	CCONJ
ftr-308	840	9	agency	agency	NOUN
ftr-308	840	10	expertise	expertise	NOUN
ftr-308	840	11	.	.	PUNCT
ftr-308	841	1	'0o	'0o	PROPN
ftr-308	841	2	typically	typically	ADV
ftr-308	841	3	,	,	PUNCT
ftr-308	841	4	courts	court	NOUN
ftr-308	841	5	apply	apply	VERB
ftr-308	841	6	such	such	ADJ
ftr-308	841	7	deference	deference	NOUN
ftr-308	841	8	to	to	ADP
ftr-308	841	9	the	the	DET
ftr-308	841	10	service	service	NOUN
ftr-308	841	11	's	's	PART
ftr-308	841	12	regulations'0	regulations'0	NOUN
ftr-308	841	13	9	9	NUM
ftr-308	841	14	although	although	SCONJ
ftr-308	841	15	courts	court	NOUN
ftr-308	841	16	have	have	AUX
ftr-308	841	17	deferred	defer	VERB
ftr-308	841	18	to	to	ADP
ftr-308	841	19	the	the	DET
ftr-308	841	20	positions	position	NOUN
ftr-308	841	21	the	the	DET
ftr-308	841	22	service	service	NOUN
ftr-308	841	23	takes	take	VERB
ftr-308	841	24	in	in	ADP
ftr-308	841	25	its	its	PRON
ftr-308	841	26	revenue	revenue	NOUN
ftr-308	841	27	rulings"o	rulings"o	NOUN
ftr-308	841	28	and	and	CCONJ
ftr-308	841	29	even	even	ADV
ftr-308	841	30	in	in	ADP
ftr-308	841	31	its	its	PRON
ftr-308	841	32	litigation	litigation	NOUN
ftr-308	841	33	briefs	brief	NOUN
ftr-308	841	34	with	with	ADP
ftr-308	841	35	respect	respect	NOUN
ftr-308	841	36	to	to	ADP
ftr-308	841	37	individual	individual	ADJ
ftr-308	841	38	taxpayers	taxpayer	NOUN
ftr-308	841	39	.	.	PUNCT
ftr-308	842	1	"	"	PUNCT
ftr-308	842	2	'	'	PUNCT
ftr-308	842	3	a	a	DET
ftr-308	842	4	recent	recent	ADJ
ftr-308	842	5	case	case	NOUN
ftr-308	842	6	from	from	ADP
ftr-308	842	7	the	the	DET
ftr-308	842	8	second	second	ADJ
ftr-308	842	9	circuit	circuit	NOUN
ftr-308	842	10	illustrates	illustrate	VERB
ftr-308	842	11	that	that	SCONJ
ftr-308	842	12	the	the	DET
ftr-308	842	13	service	service	NOUN
ftr-308	842	14	has	have	AUX
ftr-308	842	15	increasingly	increasingly	ADV
ftr-308	842	16	been	be	AUX
ftr-308	842	17	seeking	seek	VERB
ftr-308	842	18	and	and	CCONJ
ftr-308	842	19	receiving	receive	VERB
ftr-308	842	20	deference	deference	NOUN
ftr-308	842	21	from	from	ADP
ftr-308	842	22	courts	court	NOUN
ftr-308	842	23	with	with	ADP
ftr-308	842	24	respect	respect	NOUN
ftr-308	842	25	to	to	ADP
ftr-308	842	26	its	its	PRON
ftr-308	842	27	expertise	expertise	NOUN
ftr-308	842	28	.	.	PUNCT
ftr-308	843	1	in	in	ADP
ftr-308	843	2	union	union	PROPN
ftr-308	843	3	carbide	carbide	PROPN
ftr-308	843	4	corp	corp	PROPN
ftr-308	843	5	.	.	PROPN
ftr-308	843	6	v.	v.	PROPN
ftr-308	843	7	commissioner	commissioner	PROPN
ftr-308	843	8	,	,	PUNCT
ftr-308	843	9	the	the	DET
ftr-308	843	10	service	service	NOUN
ftr-308	843	11	challenged	challenge	VERB
ftr-308	843	12	union	union	PROPN
ftr-308	843	13	carbide	carbide	PROPN
ftr-308	843	14	's	's	PART
ftr-308	843	15	entitlement	entitlement	NOUN
ftr-308	843	16	to	to	PART
ftr-308	843	17	research	research	NOUN
ftr-308	843	18	and	and	CCONJ
ftr-308	843	19	development	development	NOUN
ftr-308	843	20	tax	tax	NOUN
ftr-308	843	21	credits	credit	NOUN
ftr-308	843	22	for	for	ADP
ftr-308	843	23	supplies	supply	NOUN
ftr-308	843	24	union	union	NOUN
ftr-308	843	25	carbide	carbide	NOUN
ftr-308	843	26	used	use	VERB
ftr-308	843	27	in	in	ADP
ftr-308	843	28	the	the	DET
ftr-308	843	29	conduct	conduct	NOUN
ftr-308	843	30	of	of	ADP
ftr-308	843	31	qualified	qualified	ADJ
ftr-308	843	32	research	research	NOUN
ftr-308	843	33	.	.	PUNCT
ftr-308	843	34	"	"	PUNCT
ftr-308	844	1	2	2	NUM
ftr-308	844	2	at	at	ADP
ftr-308	844	3	issue	issue	NOUN
ftr-308	844	4	was	be	AUX
ftr-308	844	5	whether	whether	SCONJ
ftr-308	844	6	union	union	PROPN
ftr-308	844	7	carbide	carbide	NOUN
ftr-308	844	8	's	's	PART
ftr-308	844	9	costs	cost	NOUN
ftr-308	844	10	for	for	ADP
ftr-308	844	11	the	the	DET
ftr-308	844	12	supplies	supply	NOUN
ftr-308	844	13	used	use	VERB
ftr-308	844	14	during	during	ADP
ftr-308	844	15	the	the	DET
ftr-308	844	16	research	research	NOUN
ftr-308	844	17	,	,	PUNCT
ftr-308	844	18	which	which	PRON
ftr-308	844	19	would	would	AUX
ftr-308	844	20	have	have	AUX
ftr-308	844	21	been	be	AUX
ftr-308	844	22	used	use	VERB
ftr-308	844	23	in	in	ADP
ftr-308	844	24	union	union	PROPN
ftr-308	844	25	carbide	carbide	PROPN
ftr-308	844	26	's	's	PART
ftr-308	844	27	manufacturing	manufacturing	NOUN
ftr-308	844	28	process	process	NOUN
ftr-308	844	29	regardless	regardless	ADV
ftr-308	844	30	of	of	ADP
ftr-308	844	31	any	any	DET
ftr-308	844	32	research	research	NOUN
ftr-308	844	33	,	,	PUNCT
ftr-308	844	34	were	be	AUX
ftr-308	844	35	"	"	PUNCT
ftr-308	844	36	amount[s	amount[s	X
ftr-308	844	37	]	]	PUNCT
ftr-308	844	38	paid	pay	VERB
ftr-308	844	39	or	or	CCONJ
ftr-308	844	40	incurred	incur	VERB
ftr-308	844	41	for	for	ADP
ftr-308	844	42	"	"	PUNCT
ftr-308	844	43	supplies	supply	NOUN
ftr-308	844	44	used	use	VERB
ftr-308	844	45	in	in	ADP
ftr-308	844	46	the	the	DET
ftr-308	844	47	conduct	conduct	NOUN
ftr-308	844	48	of	of	ADP
ftr-308	844	49	qualified	qualified	ADJ
ftr-308	844	50	research	research	NOUN
ftr-308	844	51	.	.	PUNCT
ftr-308	845	1	"	"	PUNCT
ftr-308	845	2	'	'	PUNCT
ftr-308	845	3	in	in	ADP
ftr-308	845	4	its	its	PRON
ftr-308	845	5	appellate	appellate	ADJ
ftr-308	845	6	brief	brief	NOUN
ftr-308	845	7	,	,	PUNCT
ftr-308	845	8	the	the	DET
ftr-308	845	9	service	service	NOUN
ftr-308	845	10	argued	argue	VERB
ftr-308	845	11	that	that	SCONJ
ftr-308	845	12	supply	supply	NOUN
ftr-308	845	13	costs	cost	NOUN
ftr-308	845	14	are	be	AUX
ftr-308	845	15	not	not	PART
ftr-308	845	16	eligible	eligible	ADJ
ftr-308	845	17	for	for	ADP
ftr-308	845	18	the	the	DET
ftr-308	845	19	credit	credit	NOUN
ftr-308	845	20	if	if	SCONJ
ftr-308	845	21	they	they	PRON
ftr-308	845	22	would	would	AUX
ftr-308	845	23	have	have	AUX
ftr-308	845	24	been	be	AUX
ftr-308	845	25	incurred	incur	VERB
ftr-308	845	26	regardless	regardless	ADV
ftr-308	845	27	of	of	ADP
ftr-308	845	28	any	any	DET
ftr-308	845	29	research	research	NOUN
ftr-308	845	30	activities	activity	NOUN
ftr-308	845	31	.	.	PUNCT
ftr-308	846	1	'1	'1	NOUN
ftr-308	846	2	4	4	NUM
ftr-308	846	3	the	the	DET
ftr-308	846	4	second	second	ADJ
ftr-308	846	5	circuit	circuit	NOUN
ftr-308	846	6	agreed	agree	VERB
ftr-308	846	7	,	,	PUNCT
ftr-308	846	8	stating	state	VERB
ftr-308	846	9	that	that	SCONJ
ftr-308	846	10	:	:	PUNCT
ftr-308	846	11	we	we	PRON
ftr-308	846	12	ordinarily	ordinarily	ADV
ftr-308	846	13	give	give	VERB
ftr-308	846	14	deference	deference	NOUN
ftr-308	846	15	to	to	ADP
ftr-308	846	16	an	an	DET
ftr-308	846	17	agency	agency	NOUN
ftr-308	846	18	's	's	PART
ftr-308	846	19	interpretation	interpretation	NOUN
ftr-308	846	20	of	of	ADP
ftr-308	846	21	its	its	PRON
ftr-308	846	22	own	own	ADJ
ftr-308	846	23	ambiguous	ambiguous	ADJ
ftr-308	846	24	regulations	regulation	NOUN
ftr-308	846	25	,	,	PUNCT
ftr-308	846	26	even	even	ADV
ftr-308	846	27	if	if	SCONJ
ftr-308	846	28	that	that	DET
ftr-308	846	29	interpretation	interpretation	NOUN
ftr-308	846	30	appears	appear	VERB
ftr-308	846	31	in	in	ADP
ftr-308	846	32	a	a	DET
ftr-308	846	33	legal	legal	ADJ
ftr-308	846	34	brief	brief	NOUN
ftr-308	846	35	.	.	PUNCT
ftr-308	847	1	the	the	DET
ftr-308	847	2	interpretation	interpretation	NOUN
ftr-308	847	3	advanced	advanced	ADJ
ftr-308	847	4	here	here	ADV
ftr-308	847	5	does	do	AUX
ftr-308	847	6	not	not	PART
ftr-308	847	7	fall	fall	VERB
ftr-308	847	8	into	into	ADP
ftr-308	847	9	any	any	PRON
ftr-308	847	10	of	of	ADP
ftr-308	847	11	the	the	DET
ftr-308	847	12	enunciated	enunciate	VERB
ftr-308	847	13	categories	category	NOUN
ftr-308	847	14	where	where	SCONJ
ftr-308	847	15	we	we	PRON
ftr-308	847	16	would	would	AUX
ftr-308	847	17	withhold	withhold	VERB
ftr-308	847	18	such	such	ADJ
ftr-308	847	19	deference	deference	NOUN
ftr-308	847	20	as	as	SCONJ
ftr-308	847	21	it	it	PRON
ftr-308	847	22	is	be	AUX
ftr-308	847	23	not	not	PART
ftr-308	847	24	"	"	PUNCT
ftr-308	847	25	plainly	plainly	ADV
ftr-308	847	26	erroneous	erroneous	ADJ
ftr-308	847	27	or	or	CCONJ
ftr-308	847	28	inconsistent	inconsistent	ADJ
ftr-308	847	29	with	with	ADP
ftr-308	847	30	the	the	DET
ftr-308	847	31	regulation	regulation	NOUN
ftr-308	847	32	,	,	PUNCT
ftr-308	847	33	"	"	PUNCT
ftr-308	847	34	does	do	AUX
ftr-308	847	35	not	not	PART
ftr-308	847	36	"	"	PUNCT
ftr-308	847	37	conflict	conflict	NOUN
ftr-308	847	38	with	with	ADP
ftr-308	847	39	prior	prior	ADJ
ftr-308	847	40	interpretation	interpretation	NOUN
ftr-308	847	41	"	"	PUNCT
ftr-308	847	42	of	of	ADP
ftr-308	847	43	the	the	DET
ftr-308	847	44	same	same	ADJ
ftr-308	847	45	regulation	regulation	NOUN
ftr-308	847	46	,	,	PUNCT
ftr-308	847	47	and	and	CCONJ
ftr-308	847	48	is	be	AUX
ftr-308	847	49	not	not	PART
ftr-308	847	50	merely	merely	ADV
ftr-308	847	51	a	a	DET
ftr-308	847	52	"	"	PUNCT
ftr-308	847	53	convenient	convenient	ADJ
ftr-308	847	54	litigating	litigating	NOUN
ftr-308	847	55	position	position	NOUN
ftr-308	847	56	"	"	PUNCT
ftr-308	847	57	or	or	CCONJ
ftr-308	847	58	a	a	DET
ftr-308	847	59	108	108	NUM
ftr-308	847	60	.	.	PUNCT
ftr-308	848	1	see	see	VERB
ftr-308	848	2	,	,	PUNCT
ftr-308	848	3	e.g.	e.g.	ADV
ftr-308	848	4	,	,	PUNCT
ftr-308	848	5	michael	michael	PROPN
ftr-308	848	6	hall	hall	PROPN
ftr-308	848	7	,	,	PUNCT
ftr-308	848	8	from	from	ADP
ftr-308	848	9	muffler	muffler	NOUN
ftr-308	848	10	to	to	PART
ftr-308	848	11	mayo	mayo	VERB
ftr-308	848	12	:	:	PUNCT
ftr-308	848	13	the	the	DET
ftr-308	848	14	supreme	supreme	PROPN
ftr-308	848	15	court	court	PROPN
ftr-308	848	16	's	's	PART
ftr-308	848	17	decision	decision	NOUN
ftr-308	848	18	to	to	PART
ftr-308	848	19	apply	apply	VERB
ftr-308	848	20	chevron	chevron	NOUN
ftr-308	848	21	to	to	ADP
ftr-308	848	22	treasury	treasury	NOUN
ftr-308	848	23	regulations	regulation	NOUN
ftr-308	848	24	and	and	CCONJ
ftr-308	848	25	its	its	PRON
ftr-308	848	26	impact	impact	NOUN
ftr-308	848	27	on	on	ADP
ftr-308	848	28	taxpayers	taxpayer	NOUN
ftr-308	848	29	,	,	PUNCT
ftr-308	848	30	65	65	NUM
ftr-308	848	31	tax	tax	NOUN
ftr-308	848	32	law	law	NOUN
ftr-308	848	33	.	.	PUNCT
ftr-308	849	1	695	695	NUM
ftr-308	849	2	,	,	PUNCT
ftr-308	849	3	702	702	NUM
ftr-308	849	4	-	-	SYM
ftr-308	849	5	06	06	NUM
ftr-308	849	6	(	(	PUNCT
ftr-308	849	7	2012	2012	NUM
ftr-308	849	8	)	)	PUNCT
ftr-308	849	9	.	.	PUNCT
ftr-308	850	1	109	109	NUM
ftr-308	850	2	.	.	PUNCT
ftr-308	850	3	see	see	VERB
ftr-308	850	4	,	,	PUNCT
ftr-308	850	5	e.g.	e.g.	ADV
ftr-308	850	6	,	,	PUNCT
ftr-308	850	7	mayo	mayo	PROPN
ftr-308	850	8	found	find	VERB
ftr-308	850	9	.	.	PUNCT
ftr-308	851	1	for	for	ADP
ftr-308	851	2	med	med	PROPN
ftr-308	851	3	.	.	PUNCT
ftr-308	851	4	educ	educ	PROPN
ftr-308	851	5	.	.	PUNCT
ftr-308	852	1	&	&	CCONJ
ftr-308	852	2	research	research	PROPN
ftr-308	852	3	v.	v.	PROPN
ftr-308	852	4	united	united	PROPN
ftr-308	852	5	states	states	PROPN
ftr-308	852	6	,	,	PUNCT
ftr-308	852	7	131	131	NUM
ftr-308	852	8	s.	s.	PROPN
ftr-308	852	9	ct	ct	PROPN
ftr-308	852	10	.	.	PROPN
ftr-308	853	1	704	704	NUM
ftr-308	853	2	(	(	PUNCT
ftr-308	853	3	2011	2011	NUM
ftr-308	853	4	)	)	PUNCT
ftr-308	853	5	.	.	PUNCT
ftr-308	854	1	i10	i10	PROPN
ftr-308	854	2	.	.	PUNCT
ftr-308	855	1	see	see	VERB
ftr-308	855	2	,	,	PUNCT
ftr-308	855	3	e.g.	e.g.	ADV
ftr-308	855	4	,	,	PUNCT
ftr-308	855	5	bob	bob	PROPN
ftr-308	855	6	jones	jones	PROPN
ftr-308	855	7	univ	univ	PROPN
ftr-308	855	8	.	.	PUNCT
ftr-308	856	1	v.	v.	PROPN
ftr-308	856	2	united	united	PROPN
ftr-308	856	3	states	states	PROPN
ftr-308	856	4	,	,	PUNCT
ftr-308	856	5	461	461	NUM
ftr-308	856	6	u.s	u.s	PROPN
ftr-308	856	7	.	.	PROPN
ftr-308	856	8	574	574	NUM
ftr-308	856	9	(	(	PUNCT
ftr-308	856	10	1983	1983	NUM
ftr-308	856	11	)	)	PUNCT
ftr-308	856	12	.	.	PUNCT
ftr-308	857	1	111	111	NUM
ftr-308	857	2	.	.	PUNCT
ftr-308	858	1	see	see	VERB
ftr-308	858	2	,	,	PUNCT
ftr-308	858	3	e.g.	e.g.	ADV
ftr-308	858	4	,	,	PUNCT
ftr-308	858	5	union	union	PROPN
ftr-308	858	6	carbide	carbide	PROPN
ftr-308	858	7	corp	corp	PROPN
ftr-308	858	8	.	.	PROPN
ftr-308	859	1	v.	v.	PROPN
ftr-308	859	2	commissioner	commissioner	PROPN
ftr-308	859	3	,	,	PUNCT
ftr-308	859	4	697	697	NUM
ftr-308	859	5	f.3d	f.3d	NUM
ftr-308	859	6	104	104	NUM
ftr-308	859	7	,	,	PUNCT
ftr-308	859	8	109	109	NUM
ftr-308	859	9	(	(	PUNCT
ftr-308	859	10	2d	2d	NUM
ftr-308	859	11	cir	cir	NOUN
ftr-308	859	12	.	.	PROPN
ftr-308	859	13	2012	2012	NUM
ftr-308	859	14	)	)	PUNCT
ftr-308	860	1	(	(	PUNCT
ftr-308	860	2	"	"	PUNCT
ftr-308	860	3	we	we	PRON
ftr-308	860	4	ordinarily	ordinarily	ADV
ftr-308	860	5	give	give	VERB
ftr-308	860	6	deference	deference	NOUN
ftr-308	860	7	to	to	ADP
ftr-308	860	8	an	an	DET
ftr-308	860	9	agency	agency	NOUN
ftr-308	860	10	's	's	PART
ftr-308	860	11	interpretation	interpretation	NOUN
ftr-308	860	12	of	of	ADP
ftr-308	860	13	its	its	PRON
ftr-308	860	14	own	own	ADJ
ftr-308	860	15	ambiguous	ambiguous	ADJ
ftr-308	860	16	regulations	regulation	NOUN
ftr-308	860	17	,	,	PUNCT
ftr-308	860	18	even	even	ADV
ftr-308	860	19	if	if	SCONJ
ftr-308	860	20	that	that	DET
ftr-308	860	21	interpretation	interpretation	NOUN
ftr-308	860	22	appears	appear	VERB
ftr-308	860	23	in	in	ADP
ftr-308	860	24	a	a	DET
ftr-308	860	25	legal	legal	ADJ
ftr-308	860	26	brief	brief	NOUN
ftr-308	860	27	.	.	PUNCT
ftr-308	860	28	"	"	PUNCT
ftr-308	861	1	(	(	PUNCT
ftr-308	861	2	citing	cite	VERB
ftr-308	861	3	auer	auer	NOUN
ftr-308	861	4	v.	v.	ADP
ftr-308	861	5	robbins	robbins	PROPN
ftr-308	861	6	,	,	PUNCT
ftr-308	861	7	519	519	NUM
ftr-308	861	8	u.s	u.s	PROPN
ftr-308	861	9	.	.	PROPN
ftr-308	861	10	452	452	NUM
ftr-308	861	11	,	,	PUNCT
ftr-308	861	12	461	461	NUM
ftr-308	861	13	-	-	SYM
ftr-308	861	14	62	62	NUM
ftr-308	861	15	(	(	PUNCT
ftr-308	861	16	1997	1997	NUM
ftr-308	861	17	)	)	PUNCT
ftr-308	861	18	)	)	PUNCT
ftr-308	861	19	)	)	PUNCT
ftr-308	861	20	;	;	PUNCT
ftr-308	861	21	dewees	dewee	NOUN
ftr-308	861	22	v.	v.	PROPN
ftr-308	861	23	commissioner	commissioner	PROPN
ftr-308	861	24	,	,	PUNCT
ftr-308	861	25	870	870	NUM
ftr-308	861	26	f.2d	f.2d	SYM
ftr-308	861	27	21	21	NUM
ftr-308	861	28	(	(	PUNCT
ftr-308	861	29	1st	1st	ADJ
ftr-308	861	30	cir	cir	NOUN
ftr-308	861	31	.	.	PROPN
ftr-308	861	32	1989	1989	NUM
ftr-308	861	33	)	)	PUNCT
ftr-308	861	34	(	(	PUNCT
ftr-308	861	35	"	"	PUNCT
ftr-308	861	36	for	for	ADP
ftr-308	861	37	one	one	NUM
ftr-308	861	38	thing	thing	NOUN
ftr-308	861	39	,	,	PUNCT
ftr-308	861	40	the	the	DET
ftr-308	861	41	tax	tax	NOUN
ftr-308	861	42	court	court	NOUN
ftr-308	861	43	was	be	AUX
ftr-308	861	44	obligated	obligate	VERB
ftr-308	861	45	to	to	PART
ftr-308	861	46	give	give	VERB
ftr-308	861	47	some	some	DET
ftr-308	861	48	deference	deference	NOUN
ftr-308	861	49	to	to	ADP
ftr-308	861	50	the	the	DET
ftr-308	861	51	commissioner	commissioner	NOUN
ftr-308	861	52	's	's	PART
ftr-308	861	53	view	view	NOUN
ftr-308	861	54	of	of	ADP
ftr-308	861	55	the	the	DET
ftr-308	861	56	application	application	NOUN
ftr-308	861	57	of	of	ADP
ftr-308	861	58	the	the	DET
ftr-308	861	59	sham	sham	NOUN
ftr-308	861	60	in	in	ADP
ftr-308	861	61	substance	substance	NOUN
ftr-308	861	62	doctrine	doctrine	NOUN
ftr-308	861	63	,	,	PUNCT
ftr-308	861	64	and	and	CCONJ
ftr-308	861	65	the	the	DET
ftr-308	861	66	'	'	PUNCT
ftr-308	861	67	for	for	ADP
ftr-308	861	68	profit	profit	NOUN
ftr-308	861	69	'	'	PUNCT
ftr-308	861	70	language	language	NOUN
ftr-308	861	71	,	,	PUNCT
ftr-308	861	72	to	to	ADP
ftr-308	861	73	the	the	DET
ftr-308	861	74	facts	fact	NOUN
ftr-308	861	75	of	of	ADP
ftr-308	861	76	this	this	DET
ftr-308	861	77	case	case	NOUN
ftr-308	861	78	.	.	PUNCT
ftr-308	861	79	"	"	PUNCT
ftr-308	862	1	(	(	PUNCT
ftr-308	862	2	citing	cite	VERB
ftr-308	862	3	cases	case	NOUN
ftr-308	862	4	)	)	PUNCT
ftr-308	862	5	)	)	PUNCT
ftr-308	862	6	.	.	PUNCT
ftr-308	863	1	112	112	NUM
ftr-308	863	2	.	.	PUNCT
ftr-308	864	1	union	union	NOUN
ftr-308	864	2	cabride	cabride	PROPN
ftr-308	864	3	,	,	PUNCT
ftr-308	864	4	697	697	NUM
ftr-308	864	5	f.3d	f.3d	NUM
ftr-308	864	6	at	at	ADP
ftr-308	864	7	105	105	NUM
ftr-308	864	8	.	.	PUNCT
ftr-308	864	9	113	113	NUM
ftr-308	864	10	.	.	PUNCT
ftr-308	865	1	i	i	PRON
ftr-308	865	2	d.	d.	PROPN
ftr-308	865	3	at	at	ADP
ftr-308	865	4	106	106	NUM
ftr-308	865	5	(	(	PUNCT
ftr-308	865	6	quoting	quote	VERB
ftr-308	865	7	i.r.c	i.r.c	NOUN
ftr-308	865	8	.	.	PUNCT
ftr-308	866	1	§	§	PROPN
ftr-308	866	2	41(b)(2)(a)(ii	41(b)(2)(a)(ii	NUM
ftr-308	866	3	)	)	PUNCT
ftr-308	866	4	)	)	PUNCT
ftr-308	866	5	.	.	PUNCT
ftr-308	867	1	114	114	NUM
ftr-308	867	2	.	.	PUNCT
ftr-308	868	1	i	i	PRON
ftr-308	868	2	d.	d.	PROPN
ftr-308	868	3	at	at	ADP
ftr-308	868	4	108	108	NUM
ftr-308	868	5	-	-	SYM
ftr-308	868	6	09	09	NUM
ftr-308	868	7	.	.	PUNCT
ftr-308	869	1	2013	2013	NUM
ftr-308	869	2	]	]	PUNCT
ftr-308	869	3	147	147	NUM
ftr-308	869	4	florida	florida	PROPN
ftr-308	869	5	tax	tax	NOUN
ftr-308	869	6	review	review	NOUN
ftr-308	869	7	"	"	PUNCT
ftr-308	869	8	post	post	X
ftr-308	869	9	hoc	hoc	X
ftr-308	869	10	rationalization	rationalization	NOUN
ftr-308	869	11	advanced	advance	VERB
ftr-308	869	12	by	by	ADP
ftr-308	869	13	an	an	DET
ftr-308	869	14	agency	agency	NOUN
ftr-308	869	15	seeking	seek	VERB
ftr-308	869	16	to	to	PART
ftr-308	869	17	defend	defend	VERB
ftr-308	869	18	past	past	ADJ
ftr-308	869	19	agency	agency	NOUN
ftr-308	869	20	action	action	NOUN
ftr-308	869	21	against	against	ADP
ftr-308	869	22	attack	attack	NOUN
ftr-308	869	23	.	.	PUNCT
ftr-308	870	1	"	"	PUNCT
ftr-308	870	2	'	'	PUNCT
ftr-308	870	3	as	as	SCONJ
ftr-308	870	4	union	union	NOUN
ftr-308	870	5	carbide	carbide	NOUN
ftr-308	870	6	suggests	suggest	VERB
ftr-308	870	7	,	,	PUNCT
ftr-308	870	8	in	in	ADP
ftr-308	870	9	deciding	decide	VERB
ftr-308	870	10	whether	whether	SCONJ
ftr-308	870	11	to	to	PART
ftr-308	870	12	defer	defer	VERB
ftr-308	870	13	to	to	ADP
ftr-308	870	14	the	the	DET
ftr-308	870	15	service	service	NOUN
ftr-308	870	16	's	's	PART
ftr-308	870	17	interpretation	interpretation	NOUN
ftr-308	870	18	during	during	ADP
ftr-308	870	19	litigation	litigation	NOUN
ftr-308	870	20	of	of	ADP
ftr-308	870	21	its	its	PRON
ftr-308	870	22	own	own	ADJ
ftr-308	870	23	ambiguous	ambiguous	ADJ
ftr-308	870	24	regulation	regulation	NOUN
ftr-308	870	25	,	,	PUNCT
ftr-308	870	26	courts	court	NOUN
ftr-308	870	27	engage	engage	VERB
ftr-308	870	28	in	in	ADP
ftr-308	870	29	an	an	DET
ftr-308	870	30	examination	examination	NOUN
ftr-308	870	31	of	of	ADP
ftr-308	870	32	the	the	DET
ftr-308	870	33	facts	fact	NOUN
ftr-308	870	34	surrounding	surround	VERB
ftr-308	870	35	the	the	DET
ftr-308	870	36	interpretation	interpretation	NOUN
ftr-308	870	37	itself	itself	PRON
ftr-308	870	38	.	.	PUNCT
ftr-308	871	1	whether	whether	SCONJ
ftr-308	871	2	the	the	DET
ftr-308	871	3	service	service	NOUN
ftr-308	871	4	's	's	PART
ftr-308	871	5	position	position	NOUN
ftr-308	871	6	is	be	AUX
ftr-308	871	7	merely	merely	ADV
ftr-308	871	8	a	a	DET
ftr-308	871	9	"	"	PUNCT
ftr-308	871	10	convenient	convenient	ADJ
ftr-308	871	11	litigating	litigating	NOUN
ftr-308	871	12	position	position	NOUN
ftr-308	871	13	"	"	PUNCT
ftr-308	871	14	or	or	CCONJ
ftr-308	871	15	a	a	DET
ftr-308	871	16	"	"	PUNCT
ftr-308	871	17	post	post	X
ftr-308	871	18	hoc	hoc	X
ftr-308	871	19	rationalization	rationalization	NOUN
ftr-308	871	20	"	"	PUNCT
ftr-308	871	21	requires	require	VERB
ftr-308	871	22	a	a	DET
ftr-308	871	23	detailed	detailed	ADJ
ftr-308	871	24	comparison	comparison	NOUN
ftr-308	871	25	of	of	ADP
ftr-308	871	26	the	the	DET
ftr-308	871	27	service	service	NOUN
ftr-308	871	28	's	's	PART
ftr-308	871	29	institutional	institutional	ADJ
ftr-308	871	30	,	,	PUNCT
ftr-308	871	31	administrative	administrative	ADJ
ftr-308	871	32	position	position	NOUN
ftr-308	871	33	with	with	ADP
ftr-308	871	34	respect	respect	NOUN
ftr-308	871	35	to	to	ADP
ftr-308	871	36	an	an	DET
ftr-308	871	37	issue	issue	NOUN
ftr-308	871	38	to	to	ADP
ftr-308	871	39	the	the	DET
ftr-308	871	40	service	service	NOUN
ftr-308	871	41	's	's	PART
ftr-308	871	42	articulation	articulation	NOUN
ftr-308	871	43	of	of	ADP
ftr-308	871	44	its	its	PRON
ftr-308	871	45	position	position	NOUN
ftr-308	871	46	on	on	ADP
ftr-308	871	47	the	the	DET
ftr-308	871	48	facts	fact	NOUN
ftr-308	871	49	of	of	ADP
ftr-308	871	50	a	a	DET
ftr-308	871	51	given	give	VERB
ftr-308	871	52	case	case	NOUN
ftr-308	871	53	.	.	PUNCT
ftr-308	871	54	"	"	PUNCT
ftr-308	872	1	6	6	NUM
ftr-308	872	2	more	more	ADV
ftr-308	872	3	broadly	broadly	ADV
ftr-308	872	4	,	,	PUNCT
ftr-308	872	5	whether	whether	SCONJ
ftr-308	872	6	the	the	DET
ftr-308	872	7	service	service	NOUN
ftr-308	872	8	's	's	PART
ftr-308	872	9	position	position	NOUN
ftr-308	872	10	is	be	AUX
ftr-308	872	11	reasonable	reasonable	ADJ
ftr-308	872	12	requires	require	VERB
ftr-308	872	13	an	an	DET
ftr-308	872	14	analysis	analysis	NOUN
ftr-308	872	15	of	of	ADP
ftr-308	872	16	the	the	DET
ftr-308	872	17	facts	fact	NOUN
ftr-308	872	18	and	and	CCONJ
ftr-308	872	19	circumstances	circumstance	NOUN
ftr-308	872	20	of	of	ADP
ftr-308	872	21	the	the	DET
ftr-308	872	22	service	service	NOUN
ftr-308	872	23	's	's	PART
ftr-308	872	24	interpretation	interpretation	NOUN
ftr-308	872	25	.	.	PUNCT
ftr-308	873	1	"	"	PUNCT
ftr-308	873	2	'	'	PUNCT
ftr-308	873	3	the	the	DET
ftr-308	873	4	service	service	NOUN
ftr-308	873	5	's	's	PART
ftr-308	873	6	thoughts	thought	NOUN
ftr-308	873	7	,	,	PUNCT
ftr-308	873	8	procedures	procedure	NOUN
ftr-308	873	9	,	,	PUNCT
ftr-308	873	10	conclusions	conclusion	NOUN
ftr-308	873	11	,	,	PUNCT
ftr-308	873	12	reasoning	reasoning	NOUN
ftr-308	873	13	,	,	PUNCT
ftr-308	873	14	or	or	CCONJ
ftr-308	873	15	factual	factual	ADJ
ftr-308	873	16	findings	finding	NOUN
ftr-308	873	17	are	be	AUX
ftr-308	873	18	relevant	relevant	ADJ
ftr-308	873	19	to	to	ADP
ftr-308	873	20	such	such	DET
ftr-308	873	21	an	an	DET
ftr-308	873	22	inquiry	inquiry	NOUN
ftr-308	873	23	because	because	SCONJ
ftr-308	873	24	courts	court	NOUN
ftr-308	873	25	regularly	regularly	ADV
ftr-308	873	26	cite	cite	VERB
ftr-308	873	27	them	they	PRON
ftr-308	873	28	in	in	ADP
ftr-308	873	29	upholding	uphold	VERB
ftr-308	873	30	or	or	CCONJ
ftr-308	873	31	overturning	overturn	VERB
ftr-308	873	32	the	the	DET
ftr-308	873	33	service	service	NOUN
ftr-308	873	34	's	's	PART
ftr-308	873	35	actions	action	NOUN
ftr-308	873	36	.	.	PUNCT
ftr-308	874	1	applying	apply	VERB
ftr-308	874	2	the	the	DET
ftr-308	874	3	de	de	X
ftr-308	874	4	novo	novo	NOUN
ftr-308	874	5	doctrine	doctrine	NOUN
ftr-308	874	6	as	as	ADP
ftr-308	874	7	a	a	DET
ftr-308	874	8	standard	standard	NOUN
ftr-308	874	9	of	of	ADP
ftr-308	874	10	relevancy	relevancy	NOUN
ftr-308	874	11	to	to	PART
ftr-308	874	12	preclude	preclude	VERB
ftr-308	874	13	consideration	consideration	NOUN
ftr-308	874	14	of	of	ADP
ftr-308	874	15	the	the	DET
ftr-308	874	16	service	service	NOUN
ftr-308	874	17	's	's	PART
ftr-308	874	18	thoughts	thought	NOUN
ftr-308	874	19	,	,	PUNCT
ftr-308	874	20	procedures	procedure	NOUN
ftr-308	874	21	,	,	PUNCT
ftr-308	874	22	conclusions	conclusion	NOUN
ftr-308	874	23	,	,	PUNCT
ftr-308	874	24	reasoning	reasoning	NOUN
ftr-308	874	25	,	,	PUNCT
ftr-308	874	26	or	or	CCONJ
ftr-308	874	27	factual	factual	ADJ
ftr-308	874	28	findings	finding	NOUN
ftr-308	874	29	ignores	ignore	VERB
ftr-308	874	30	these	these	DET
ftr-308	874	31	issues	issue	NOUN
ftr-308	874	32	,	,	PUNCT
ftr-308	874	33	especially	especially	ADV
ftr-308	874	34	in	in	ADP
ftr-308	874	35	cases	case	NOUN
ftr-308	874	36	where	where	SCONJ
ftr-308	874	37	the	the	DET
ftr-308	874	38	service	service	NOUN
ftr-308	874	39	claims	claim	VERB
ftr-308	874	40	its	its	PRON
ftr-308	874	41	position	position	NOUN
ftr-308	874	42	with	with	ADP
ftr-308	874	43	respect	respect	NOUN
ftr-308	874	44	to	to	ADP
ftr-308	874	45	a	a	DET
ftr-308	874	46	specific	specific	ADJ
ftr-308	874	47	taxpayer	taxpayer	NOUN
ftr-308	874	48	in	in	ADP
ftr-308	874	49	litigation	litigation	NOUN
ftr-308	874	50	is	be	AUX
ftr-308	874	51	entitled	entitle	VERB
ftr-308	874	52	to	to	PART
ftr-308	874	53	deference	deference	VERB
ftr-308	874	54	.	.	PUNCT
ftr-308	874	55	"	"	PUNCT
ftr-308	875	1	8	8	NUM
ftr-308	875	2	these	these	DET
ftr-308	875	3	considerations	consideration	NOUN
ftr-308	875	4	acquire	acquire	VERB
ftr-308	875	5	additional	additional	ADJ
ftr-308	875	6	significance	significance	NOUN
ftr-308	875	7	when	when	SCONJ
ftr-308	875	8	the	the	DET
ftr-308	875	9	government	government	NOUN
ftr-308	875	10	in	in	ADP
ftr-308	875	11	litigation	litigation	NOUN
ftr-308	875	12	seeks	seek	VERB
ftr-308	875	13	to	to	PART
ftr-308	875	14	use	use	VERB
ftr-308	875	15	the	the	DET
ftr-308	875	16	de	de	X
ftr-308	875	17	novo	novo	NOUN
ftr-308	875	18	doctrine	doctrine	NOUN
ftr-308	875	19	as	as	ADP
ftr-308	875	20	a	a	DET
ftr-308	875	21	relevancy	relevancy	NOUN
ftr-308	875	22	standard	standard	NOUN
ftr-308	875	23	to	to	PART
ftr-308	875	24	distance	distance	VERB
ftr-308	875	25	itself	itself	PRON
ftr-308	875	26	from	from	ADP
ftr-308	875	27	a	a	DET
ftr-308	875	28	contrary	contrary	ADJ
ftr-308	875	29	position	position	NOUN
ftr-308	875	30	the	the	DET
ftr-308	875	31	service	service	NOUN
ftr-308	875	32	took	take	VERB
ftr-308	875	33	115	115	NUM
ftr-308	875	34	.	.	PUNCT
ftr-308	876	1	i	i	PRON
ftr-308	876	2	d.	d.	PROPN
ftr-308	876	3	(	(	PUNCT
ftr-308	876	4	citations	citation	NOUN
ftr-308	876	5	omitted	omit	VERB
ftr-308	876	6	)	)	PUNCT
ftr-308	876	7	.	.	PUNCT
ftr-308	877	1	116	116	X
ftr-308	877	2	.	.	PUNCT
ftr-308	878	1	see	see	VERB
ftr-308	878	2	christopher	christopher	PROPN
ftr-308	878	3	v.	v.	PROPN
ftr-308	878	4	smithkline	smithkline	PROPN
ftr-308	878	5	beecham	beecham	PROPN
ftr-308	878	6	corp	corp	PROPN
ftr-308	878	7	.	.	PROPN
ftr-308	878	8	,	,	PUNCT
ftr-308	878	9	132	132	NUM
ftr-308	878	10	s.	s.	PROPN
ftr-308	878	11	ct	ct	PROPN
ftr-308	878	12	.	.	PROPN
ftr-308	878	13	2156	2156	NUM
ftr-308	878	14	,	,	PUNCT
ftr-308	878	15	216669	216669	NUM
ftr-308	878	16	(	(	PUNCT
ftr-308	878	17	2012	2012	NUM
ftr-308	878	18	)	)	PUNCT
ftr-308	878	19	(	(	PUNCT
ftr-308	878	20	citing	cite	VERB
ftr-308	878	21	cases	case	NOUN
ftr-308	878	22	)	)	PUNCT
ftr-308	878	23	.	.	PUNCT
ftr-308	879	1	117	117	NUM
ftr-308	879	2	.	.	PUNCT
ftr-308	880	1	see	see	VERB
ftr-308	880	2	mayo	mayo	PROPN
ftr-308	880	3	found	find	VERB
ftr-308	880	4	.	.	PUNCT
ftr-308	881	1	for	for	ADP
ftr-308	881	2	med	med	PROPN
ftr-308	881	3	.	.	PUNCT
ftr-308	881	4	educ	educ	PROPN
ftr-308	881	5	.	.	PUNCT
ftr-308	882	1	&	&	CCONJ
ftr-308	882	2	research	research	PROPN
ftr-308	882	3	v.	v.	PROPN
ftr-308	882	4	united	united	PROPN
ftr-308	882	5	states	states	PROPN
ftr-308	882	6	,	,	PUNCT
ftr-308	882	7	131	131	NUM
ftr-308	882	8	s.ct	s.ct	NOUN
ftr-308	882	9	.	.	PROPN
ftr-308	882	10	704	704	NUM
ftr-308	882	11	,	,	PUNCT
ftr-308	882	12	714	714	NUM
ftr-308	882	13	-	-	SYM
ftr-308	882	14	16	16	NUM
ftr-308	882	15	(	(	PUNCT
ftr-308	882	16	2011	2011	NUM
ftr-308	882	17	)	)	PUNCT
ftr-308	882	18	.	.	PUNCT
ftr-308	883	1	118	118	NUM
ftr-308	883	2	.	.	PUNCT
ftr-308	884	1	moreover	moreover	ADV
ftr-308	884	2	,	,	PUNCT
ftr-308	884	3	the	the	DET
ftr-308	884	4	service	service	NOUN
ftr-308	884	5	's	's	PART
ftr-308	884	6	thoughts	thought	NOUN
ftr-308	884	7	,	,	PUNCT
ftr-308	884	8	procedures	procedure	NOUN
ftr-308	884	9	,	,	PUNCT
ftr-308	884	10	conclusions	conclusion	NOUN
ftr-308	884	11	,	,	PUNCT
ftr-308	884	12	reasoning	reasoning	NOUN
ftr-308	884	13	,	,	PUNCT
ftr-308	884	14	or	or	CCONJ
ftr-308	884	15	factual	factual	ADJ
ftr-308	884	16	findings	finding	NOUN
ftr-308	884	17	are	be	AUX
ftr-308	884	18	relevant	relevant	ADJ
ftr-308	884	19	to	to	ADP
ftr-308	884	20	whether	whether	SCONJ
ftr-308	884	21	deference	deference	NOUN
ftr-308	884	22	to	to	ADP
ftr-308	884	23	the	the	DET
ftr-308	884	24	service	service	NOUN
ftr-308	884	25	's	's	PART
ftr-308	884	26	position	position	NOUN
ftr-308	884	27	with	with	ADP
ftr-308	884	28	respect	respect	NOUN
ftr-308	884	29	to	to	ADP
ftr-308	884	30	a	a	DET
ftr-308	884	31	specific	specific	ADJ
ftr-308	884	32	taxpayer	taxpayer	NOUN
ftr-308	884	33	is	be	AUX
ftr-308	884	34	supported	support	VERB
ftr-308	884	35	by	by	ADP
ftr-308	884	36	the	the	DET
ftr-308	884	37	policy	policy	NOUN
ftr-308	884	38	rationale	rationale	NOUN
ftr-308	884	39	for	for	ADP
ftr-308	884	40	deference	deference	NOUN
ftr-308	884	41	in	in	ADP
ftr-308	884	42	the	the	DET
ftr-308	884	43	first	first	ADJ
ftr-308	884	44	instance	instance	NOUN
ftr-308	884	45	.	.	PUNCT
ftr-308	885	1	a	a	DET
ftr-308	885	2	key	key	ADJ
ftr-308	885	3	reason	reason	NOUN
ftr-308	885	4	why	why	SCONJ
ftr-308	885	5	courts	court	NOUN
ftr-308	885	6	defer	defer	VERB
ftr-308	885	7	to	to	ADP
ftr-308	885	8	agencies	agency	NOUN
ftr-308	885	9	is	be	AUX
ftr-308	885	10	because	because	SCONJ
ftr-308	885	11	agencies	agency	NOUN
ftr-308	885	12	are	be	AUX
ftr-308	885	13	presumed	presume	VERB
ftr-308	885	14	to	to	PART
ftr-308	885	15	have	have	VERB
ftr-308	885	16	"	"	PUNCT
ftr-308	885	17	a	a	DET
ftr-308	885	18	body	body	NOUN
ftr-308	885	19	of	of	ADP
ftr-308	885	20	experience	experience	NOUN
ftr-308	885	21	and	and	CCONJ
ftr-308	885	22	informed	inform	VERB
ftr-308	885	23	judgment	judgment	NOUN
ftr-308	885	24	to	to	PART
ftr-308	885	25	which	which	PRON
ftr-308	885	26	courts	court	NOUN
ftr-308	885	27	and	and	CCONJ
ftr-308	885	28	litigants	litigant	NOUN
ftr-308	885	29	may	may	AUX
ftr-308	885	30	properly	properly	ADV
ftr-308	885	31	resort	resort	VERB
ftr-308	885	32	for	for	ADP
ftr-308	885	33	guidance	guidance	NOUN
ftr-308	885	34	.	.	PUNCT
ftr-308	885	35	"	"	PUNCT
ftr-308	886	1	skidmore	skidmore	PROPN
ftr-308	886	2	v.	v.	ADP
ftr-308	886	3	swift	swift	PROPN
ftr-308	886	4	&	&	CCONJ
ftr-308	886	5	co.	co.	PROPN
ftr-308	886	6	,	,	PUNCT
ftr-308	886	7	323	323	NUM
ftr-308	886	8	u.s	u.s	PROPN
ftr-308	886	9	.	.	PROPN
ftr-308	886	10	134	134	NUM
ftr-308	886	11	,	,	PUNCT
ftr-308	886	12	140	140	NUM
ftr-308	886	13	(	(	PUNCT
ftr-308	886	14	1944	1944	NUM
ftr-308	886	15	)	)	PUNCT
ftr-308	886	16	.	.	PUNCT
ftr-308	887	1	as	as	SCONJ
ftr-308	887	2	the	the	DET
ftr-308	887	3	supreme	supreme	PROPN
ftr-308	887	4	court	court	PROPN
ftr-308	887	5	stated	state	VERB
ftr-308	887	6	:	:	PUNCT
ftr-308	887	7	"	"	PUNCT
ftr-308	887	8	[	[	X
ftr-308	887	9	t]he	t]he	ADV
ftr-308	887	10	judgments	judgment	VERB
ftr-308	887	11	about	about	ADP
ftr-308	887	12	the	the	DET
ftr-308	887	13	way	way	NOUN
ftr-308	887	14	the	the	DET
ftr-308	887	15	real	real	ADJ
ftr-308	887	16	world	world	NOUN
ftr-308	887	17	works	work	VERB
ftr-308	887	18	that	that	PRON
ftr-308	887	19	[	[	X
ftr-308	887	20	inform	inform	VERB
ftr-308	887	21	an	an	DET
ftr-308	887	22	agency	agency	NOUN
ftr-308	887	23	's	's	PART
ftr-308	887	24	]	]	X
ftr-308	887	25	policy	policy	NOUN
ftr-308	887	26	are	be	AUX
ftr-308	887	27	precisely	precisely	ADV
ftr-308	887	28	the	the	DET
ftr-308	887	29	kind	kind	NOUN
ftr-308	887	30	that	that	PRON
ftr-308	887	31	agencies	agency	NOUN
ftr-308	887	32	are	be	AUX
ftr-308	887	33	better	well	ADV
ftr-308	887	34	equipped	equip	VERB
ftr-308	887	35	to	to	PART
ftr-308	887	36	make	make	VERB
ftr-308	887	37	than	than	SCONJ
ftr-308	887	38	are	be	AUX
ftr-308	887	39	courts	court	NOUN
ftr-308	887	40	.	.	PUNCT
ftr-308	888	1	this	this	DET
ftr-308	888	2	practical	practical	ADJ
ftr-308	888	3	agency	agency	NOUN
ftr-308	888	4	expertise	expertise	NOUN
ftr-308	888	5	is	be	AUX
ftr-308	888	6	one	one	NUM
ftr-308	888	7	of	of	ADP
ftr-308	888	8	the	the	DET
ftr-308	888	9	principal	principal	ADJ
ftr-308	888	10	justifications	justification	NOUN
ftr-308	888	11	behind	behind	ADP
ftr-308	888	12	chevron	chevron	NOUN
ftr-308	888	13	deference	deference	NOUN
ftr-308	888	14	.	.	PUNCT
ftr-308	888	15	"	"	PUNCT
ftr-308	889	1	pension	pension	NOUN
ftr-308	889	2	benefit	benefit	NOUN
ftr-308	889	3	guar	guar	NOUN
ftr-308	889	4	.	.	PUNCT
ftr-308	890	1	corp	corp	PROPN
ftr-308	890	2	.	.	PROPN
ftr-308	890	3	v.	v.	PROPN
ftr-308	890	4	ltv	ltv	PROPN
ftr-308	890	5	corp	corp	PROPN
ftr-308	890	6	.	.	PROPN
ftr-308	890	7	,	,	PUNCT
ftr-308	890	8	496	496	NUM
ftr-308	890	9	u.s	u.s	PROPN
ftr-308	890	10	.	.	PROPN
ftr-308	890	11	633	633	NUM
ftr-308	890	12	,	,	PUNCT
ftr-308	890	13	651	651	NUM
ftr-308	890	14	-	-	SYM
ftr-308	890	15	52	52	NUM
ftr-308	890	16	(	(	PUNCT
ftr-308	890	17	1990	1990	NUM
ftr-308	890	18	)	)	PUNCT
ftr-308	890	19	.	.	PUNCT
ftr-308	891	1	if	if	SCONJ
ftr-308	891	2	the	the	DET
ftr-308	891	3	service	service	NOUN
ftr-308	891	4	's	's	PART
ftr-308	891	5	judgment	judgment	NOUN
ftr-308	891	6	the	the	DET
ftr-308	891	7	informed	informed	ADJ
ftr-308	891	8	thoughts	thought	NOUN
ftr-308	891	9	,	,	PUNCT
ftr-308	891	10	procedures	procedure	NOUN
ftr-308	891	11	,	,	PUNCT
ftr-308	891	12	and	and	CCONJ
ftr-308	891	13	reasoning	reason	VERB
ftr-308	891	14	its	its	PRON
ftr-308	891	15	employees	employee	NOUN
ftr-308	891	16	have	have	AUX
ftr-308	891	17	developed	develop	VERB
ftr-308	891	18	over	over	ADP
ftr-308	891	19	time	time	NOUN
ftr-308	891	20	is	be	AUX
ftr-308	891	21	relevant	relevant	ADJ
ftr-308	891	22	to	to	ADP
ftr-308	891	23	whether	whether	SCONJ
ftr-308	891	24	a	a	DET
ftr-308	891	25	court	court	NOUN
ftr-308	891	26	should	should	AUX
ftr-308	891	27	defer	defer	VERB
ftr-308	891	28	to	to	ADP
ftr-308	891	29	that	that	DET
ftr-308	891	30	judgment	judgment	NOUN
ftr-308	891	31	as	as	SCONJ
ftr-308	891	32	it	it	PRON
ftr-308	891	33	is	be	AUX
ftr-308	891	34	applied	apply	VERB
ftr-308	891	35	to	to	ADP
ftr-308	891	36	all	all	DET
ftr-308	891	37	taxpayers	taxpayer	NOUN
ftr-308	891	38	through	through	ADP
ftr-308	891	39	regulations	regulation	NOUN
ftr-308	891	40	,	,	PUNCT
ftr-308	891	41	the	the	DET
ftr-308	891	42	service	service	NOUN
ftr-308	891	43	's	's	PART
ftr-308	891	44	judgment	judgment	NOUN
ftr-308	891	45	might	might	AUX
ftr-308	891	46	also	also	ADV
ftr-308	891	47	be	be	AUX
ftr-308	891	48	relevant	relevant	ADJ
ftr-308	891	49	to	to	ADP
ftr-308	891	50	whether	whether	SCONJ
ftr-308	891	51	a	a	DET
ftr-308	891	52	court	court	NOUN
ftr-308	891	53	should	should	AUX
ftr-308	891	54	defer	defer	VERB
ftr-308	891	55	to	to	ADP
ftr-308	891	56	that	that	DET
ftr-308	891	57	judgment	judgment	NOUN
ftr-308	891	58	as	as	SCONJ
ftr-308	891	59	it	it	PRON
ftr-308	891	60	is	be	AUX
ftr-308	891	61	applied	apply	VERB
ftr-308	891	62	to	to	ADP
ftr-308	891	63	individual	individual	ADJ
ftr-308	891	64	taxpayers	taxpayer	NOUN
ftr-308	891	65	on	on	ADP
ftr-308	891	66	a	a	DET
ftr-308	891	67	case	case	NOUN
ftr-308	891	68	-	-	PUNCT
ftr-308	891	69	by	by	ADP
ftr-308	891	70	-	-	PUNCT
ftr-308	891	71	case	case	NOUN
ftr-308	891	72	basis	basis	NOUN
ftr-308	891	73	.	.	PUNCT
ftr-308	892	1	nonetheless	nonetheless	ADV
ftr-308	892	2	,	,	PUNCT
ftr-308	892	3	a	a	DET
ftr-308	892	4	strict	strict	ADJ
ftr-308	892	5	application	application	NOUN
ftr-308	892	6	of	of	ADP
ftr-308	892	7	the	the	DET
ftr-308	892	8	de	de	X
ftr-308	892	9	novo	novo	NOUN
ftr-308	892	10	doctrine	doctrine	NOUN
ftr-308	892	11	as	as	ADP
ftr-308	892	12	a	a	DET
ftr-308	892	13	relevancy	relevancy	NOUN
ftr-308	892	14	standard	standard	NOUN
ftr-308	892	15	would	would	AUX
ftr-308	892	16	preclude	preclude	VERB
ftr-308	892	17	an	an	DET
ftr-308	892	18	informed	informed	ADJ
ftr-308	892	19	inquiry	inquiry	NOUN
ftr-308	892	20	into	into	ADP
ftr-308	892	21	such	such	ADJ
ftr-308	892	22	judgment	judgment	NOUN
ftr-308	892	23	.	.	PUNCT
ftr-308	893	1	148	148	NUM
ftr-308	894	1	[	[	NOUN
ftr-308	894	2	vol	vol	NOUN
ftr-308	894	3	.	.	PUNCT
ftr-308	895	1	14:4	14:4	NUM
ftr-308	895	2	the	the	DET
ftr-308	895	3	de	de	X
ftr-308	895	4	novo	novo	NOUN
ftr-308	895	5	doctrine	doctrine	NOUN
ftr-308	895	6	administratively	administratively	ADV
ftr-308	895	7	while	while	SCONJ
ftr-308	895	8	examining	examine	VERB
ftr-308	895	9	the	the	DET
ftr-308	895	10	taxpayer	taxpayer	NOUN
ftr-308	895	11	.	.	PUNCT
ftr-308	896	1	for	for	ADP
ftr-308	896	2	instance	instance	NOUN
ftr-308	896	3	,	,	PUNCT
ftr-308	896	4	in	in	ADP
ftr-308	896	5	lpciminelli	lpciminelli	NOUN
ftr-308	896	6	,	,	PUNCT
ftr-308	896	7	the	the	DET
ftr-308	896	8	department	department	PROPN
ftr-308	896	9	of	of	ADP
ftr-308	896	10	justice	justice	PROPN
ftr-308	896	11	argued	argue	VERB
ftr-308	896	12	that	that	SCONJ
ftr-308	896	13	:	:	PUNCT
ftr-308	896	14	while	while	SCONJ
ftr-308	896	15	the	the	DET
ftr-308	896	16	united	united	PROPN
ftr-308	896	17	states	states	PROPN
ftr-308	896	18	agrees	agree	VERB
ftr-308	896	19	that	that	SCONJ
ftr-308	896	20	the	the	DET
ftr-308	896	21	irs	irs	PROPN
ftr-308	896	22	agents	agent	NOUN
ftr-308	896	23	came	come	VERB
ftr-308	896	24	to	to	ADP
ftr-308	896	25	that	that	DET
ftr-308	896	26	conclusion	conclusion	NOUN
ftr-308	896	27	,	,	PUNCT
ftr-308	896	28	it	it	PRON
ftr-308	896	29	asserts	assert	VERB
ftr-308	896	30	in	in	ADP
ftr-308	896	31	this	this	DET
ftr-308	896	32	refund	refund	NOUN
ftr-308	896	33	suit	suit	NOUN
ftr-308	896	34	proceeding	proceed	VERB
ftr-308	896	35	that	that	SCONJ
ftr-308	896	36	the	the	DET
ftr-308	896	37	irs	irs	PROPN
ftr-308	896	38	agents	agent	NOUN
ftr-308	896	39	were	be	AUX
ftr-308	896	40	wrong	wrong	ADJ
ftr-308	896	41	.	.	PUNCT
ftr-308	897	1	the	the	DET
ftr-308	897	2	united	united	PROPN
ftr-308	897	3	states	states	PROPN
ftr-308	897	4	contends	contend	VERB
ftr-308	897	5	in	in	ADP
ftr-308	897	6	this	this	DET
ftr-308	897	7	motion	motion	NOUN
ftr-308	897	8	that	that	SCONJ
ftr-308	897	9	the	the	DET
ftr-308	897	10	fact	fact	NOUN
ftr-308	897	11	that	that	SCONJ
ftr-308	897	12	irs	irs	PROPN
ftr-308	897	13	agents	agent	NOUN
ftr-308	897	14	came	come	VERB
ftr-308	897	15	to	to	ADP
ftr-308	897	16	an	an	DET
ftr-308	897	17	incorrect	incorrect	ADJ
ftr-308	897	18	conclusion	conclusion	NOUN
ftr-308	897	19	is	be	AUX
ftr-308	897	20	irrelevant	irrelevant	ADJ
ftr-308	897	21	within	within	ADP
ftr-308	897	22	the	the	DET
ftr-308	897	23	meaning	meaning	NOUN
ftr-308	897	24	of	of	ADP
ftr-308	897	25	fed	fed	PROPN
ftr-308	897	26	.	.	PUNCT
ftr-308	898	1	r.	r.	PROPN
ftr-308	898	2	evid	evid	PROPN
ftr-308	898	3	.	.	PUNCT
ftr-308	899	1	402	402	NUM
ftr-308	900	1	and	and	CCONJ
ftr-308	900	2	that	that	SCONJ
ftr-308	900	3	therefore	therefore	ADV
ftr-308	900	4	the	the	DET
ftr-308	900	5	proposed	propose	VERB
ftr-308	900	6	testimony	testimony	NOUN
ftr-308	900	7	and	and	CCONJ
ftr-308	900	8	documents	document	NOUN
ftr-308	900	9	are	be	AUX
ftr-308	900	10	inadmissible.1	inadmissible.1	PROPN
ftr-308	900	11	1	1	NUM
ftr-308	900	12	9	9	NUM
ftr-308	900	13	the	the	DET
ftr-308	900	14	lpciminelli	lpciminelli	NOUN
ftr-308	900	15	opinion	opinion	NOUN
ftr-308	900	16	noted	note	VERB
ftr-308	900	17	that	that	SCONJ
ftr-308	900	18	"	"	PUNCT
ftr-308	900	19	the	the	DET
ftr-308	900	20	notice	notice	NOUN
ftr-308	900	21	of	of	ADP
ftr-308	900	22	tax	tax	NOUN
ftr-308	900	23	deficiency	deficiency	NOUN
ftr-308	900	24	carries	carry	VERB
ftr-308	900	25	a	a	DET
ftr-308	900	26	presumption	presumption	NOUN
ftr-308	900	27	of	of	ADP
ftr-308	900	28	correctness	correctness	NOUN
ftr-308	900	29	,	,	PUNCT
ftr-308	900	30	requiring	require	VERB
ftr-308	900	31	the	the	DET
ftr-308	900	32	taxpayer	taxpayer	NOUN
ftr-308	900	33	to	to	PART
ftr-308	900	34	demonstrate	demonstrate	VERB
ftr-308	900	35	that	that	SCONJ
ftr-308	900	36	the	the	DET
ftr-308	900	37	deficiency	deficiency	NOUN
ftr-308	900	38	is	be	AUX
ftr-308	900	39	incorrect,"l	incorrect,"l	NOUN
ftr-308	900	40	2	2	NUM
ftr-308	900	41	0	0	NUM
ftr-308	900	42	despite	despite	SCONJ
ftr-308	900	43	the	the	DET
ftr-308	900	44	fact	fact	NOUN
ftr-308	900	45	that	that	SCONJ
ftr-308	900	46	the	the	DET
ftr-308	900	47	department	department	PROPN
ftr-308	900	48	of	of	ADP
ftr-308	900	49	justice	justice	PROPN
ftr-308	900	50	argued	argue	VERB
ftr-308	900	51	in	in	ADP
ftr-308	900	52	the	the	DET
ftr-308	900	53	same	same	ADJ
ftr-308	900	54	case	case	NOUN
ftr-308	900	55	that	that	SCONJ
ftr-308	900	56	the	the	DET
ftr-308	900	57	service	service	NOUN
ftr-308	900	58	's	's	PART
ftr-308	900	59	stated	state	VERB
ftr-308	900	60	ground	ground	NOUN
ftr-308	900	61	for	for	ADP
ftr-308	900	62	claiming	claim	VERB
ftr-308	900	63	a	a	DET
ftr-308	900	64	deficiency	deficiency	NOUN
ftr-308	900	65	was	be	AUX
ftr-308	900	66	incorrect	incorrect	ADJ
ftr-308	900	67	.	.	PUNCT
ftr-308	901	1	lpciminelli	lpciminelli	NOUN
ftr-308	901	2	and	and	CCONJ
ftr-308	901	3	union	union	PROPN
ftr-308	901	4	carbide	carbide	NOUN
ftr-308	901	5	raise	raise	VERB
ftr-308	901	6	two	two	NUM
ftr-308	901	7	interesting	interesting	ADJ
ftr-308	901	8	questions	question	NOUN
ftr-308	901	9	that	that	PRON
ftr-308	901	10	bear	bear	VERB
ftr-308	901	11	on	on	ADP
ftr-308	901	12	the	the	DET
ftr-308	901	13	de	de	X
ftr-308	901	14	novo	novo	NOUN
ftr-308	901	15	doctrine	doctrine	NOUN
ftr-308	901	16	as	as	ADP
ftr-308	901	17	a	a	DET
ftr-308	901	18	relevancy	relevancy	NOUN
ftr-308	901	19	standard	standard	NOUN
ftr-308	901	20	.	.	PUNCT
ftr-308	902	1	first	first	ADV
ftr-308	902	2	,	,	PUNCT
ftr-308	902	3	if	if	SCONJ
ftr-308	902	4	courts	court	NOUN
ftr-308	902	5	should	should	AUX
ftr-308	902	6	defer	defer	VERB
ftr-308	902	7	to	to	ADP
ftr-308	902	8	the	the	DET
ftr-308	902	9	service	service	NOUN
ftr-308	902	10	's	's	PART
ftr-308	902	11	institutional	institutional	ADJ
ftr-308	902	12	expertise	expertise	NOUN
ftr-308	902	13	or	or	CCONJ
ftr-308	902	14	litigating	litigate	VERB
ftr-308	902	15	position	position	NOUN
ftr-308	902	16	on	on	ADP
ftr-308	902	17	a	a	DET
ftr-308	902	18	caseby	caseby	ADJ
ftr-308	902	19	-	-	PUNCT
ftr-308	902	20	case	case	NOUN
ftr-308	902	21	basis	basis	NOUN
ftr-308	902	22	,	,	PUNCT
ftr-308	902	23	why	why	SCONJ
ftr-308	902	24	not	not	PART
ftr-308	902	25	provide	provide	VERB
ftr-308	902	26	support	support	NOUN
ftr-308	902	27	for	for	ADP
ftr-308	902	28	such	such	ADJ
ftr-308	902	29	expertise	expertise	NOUN
ftr-308	902	30	to	to	ADP
ftr-308	902	31	the	the	DET
ftr-308	902	32	taxpayers	taxpayer	NOUN
ftr-308	902	33	whose	whose	DET
ftr-308	902	34	liabilities	liability	NOUN
ftr-308	902	35	are	be	AUX
ftr-308	902	36	being	be	AUX
ftr-308	902	37	decided	decide	VERB
ftr-308	902	38	?	?	PUNCT
ftr-308	903	1	and	and	CCONJ
ftr-308	903	2	second	second	ADJ
ftr-308	903	3	,	,	PUNCT
ftr-308	903	4	if	if	SCONJ
ftr-308	903	5	the	the	DET
ftr-308	903	6	service	service	NOUN
ftr-308	903	7	's	's	PART
ftr-308	903	8	institutional	institutional	ADJ
ftr-308	903	9	expertise	expertise	NOUN
ftr-308	903	10	is	be	AUX
ftr-308	903	11	correct	correct	ADJ
ftr-308	903	12	in	in	ADP
ftr-308	903	13	some	some	DET
ftr-308	903	14	instances	instance	NOUN
ftr-308	903	15	but	but	CCONJ
ftr-308	903	16	erroneous	erroneous	ADJ
ftr-308	903	17	in	in	ADP
ftr-308	903	18	others	other	NOUN
ftr-308	903	19	,	,	PUNCT
ftr-308	903	20	how	how	SCONJ
ftr-308	903	21	should	should	AUX
ftr-308	903	22	the	the	DET
ftr-308	903	23	de	de	X
ftr-308	903	24	novo	novo	NOUN
ftr-308	903	25	doctrine	doctrine	NOUN
ftr-308	903	26	as	as	SCONJ
ftr-308	903	27	a	a	DET
ftr-308	903	28	relevancy	relevancy	NOUN
ftr-308	903	29	standard	standard	NOUN
ftr-308	903	30	apply	apply	VERB
ftr-308	903	31	when	when	SCONJ
ftr-308	903	32	both	both	DET
ftr-308	903	33	instances	instance	NOUN
ftr-308	903	34	allegedly	allegedly	ADV
ftr-308	903	35	occur	occur	VERB
ftr-308	903	36	at	at	ADP
ftr-308	903	37	different	different	ADJ
ftr-308	903	38	phases	phase	NOUN
ftr-308	903	39	of	of	ADP
ftr-308	903	40	the	the	DET
ftr-308	903	41	same	same	ADJ
ftr-308	903	42	case	case	NOUN
ftr-308	903	43	?	?	PUNCT
ftr-308	904	1	a	a	DET
ftr-308	904	2	full	full	ADJ
ftr-308	904	3	discussion	discussion	NOUN
ftr-308	904	4	of	of	ADP
ftr-308	904	5	how	how	SCONJ
ftr-308	904	6	deference	deference	NOUN
ftr-308	904	7	should	should	AUX
ftr-308	904	8	apply	apply	VERB
ftr-308	904	9	in	in	ADP
ftr-308	904	10	these	these	DET
ftr-308	904	11	circumstances	circumstance	NOUN
ftr-308	904	12	is	be	AUX
ftr-308	904	13	beyond	beyond	ADP
ftr-308	904	14	the	the	DET
ftr-308	904	15	scope	scope	NOUN
ftr-308	904	16	of	of	ADP
ftr-308	904	17	this	this	DET
ftr-308	904	18	article	article	NOUN
ftr-308	904	19	(	(	PUNCT
ftr-308	904	20	and	and	CCONJ
ftr-308	904	21	is	be	AUX
ftr-308	904	22	a	a	DET
ftr-308	904	23	briar	briar	ADJ
ftr-308	904	24	patch	patch	NOUN
ftr-308	904	25	lpciminelli	lpciminelli	PROPN
ftr-308	904	26	did	do	AUX
ftr-308	904	27	not	not	PART
ftr-308	904	28	enter	enter	VERB
ftr-308	904	29	)	)	PUNCT
ftr-308	904	30	.	.	PUNCT
ftr-308	905	1	nonetheless	nonetheless	ADV
ftr-308	905	2	,	,	PUNCT
ftr-308	905	3	applying	apply	VERB
ftr-308	905	4	the	the	DET
ftr-308	905	5	de	de	X
ftr-308	905	6	novo	novo	NOUN
ftr-308	905	7	doctrine	doctrine	NOUN
ftr-308	905	8	as	as	ADP
ftr-308	905	9	a	a	DET
ftr-308	905	10	relevancy	relevancy	NOUN
ftr-308	905	11	standard	standard	NOUN
ftr-308	905	12	to	to	PART
ftr-308	905	13	preclude	preclude	VERB
ftr-308	905	14	consideration	consideration	NOUN
ftr-308	905	15	of	of	ADP
ftr-308	905	16	the	the	DET
ftr-308	905	17	service	service	NOUN
ftr-308	905	18	's	's	PART
ftr-308	905	19	factual	factual	ADJ
ftr-308	905	20	findings	finding	NOUN
ftr-308	905	21	,	,	PUNCT
ftr-308	905	22	thoughts	thought	NOUN
ftr-308	905	23	,	,	PUNCT
ftr-308	905	24	reasoning	reasoning	NOUN
ftr-308	905	25	,	,	PUNCT
ftr-308	905	26	and	and	CCONJ
ftr-308	905	27	conclusions	conclusion	NOUN
ftr-308	905	28	conflicts	conflict	NOUN
ftr-308	905	29	with	with	ADP
ftr-308	905	30	arguing	argue	VERB
ftr-308	905	31	courts	court	NOUN
ftr-308	905	32	should	should	AUX
ftr-308	905	33	rely	rely	VERB
ftr-308	905	34	on	on	ADP
ftr-308	905	35	those	those	DET
ftr-308	905	36	factual	factual	ADJ
ftr-308	905	37	findings	finding	NOUN
ftr-308	905	38	,	,	PUNCT
ftr-308	905	39	thoughts	thought	NOUN
ftr-308	905	40	,	,	PUNCT
ftr-308	905	41	reasoning	reasoning	NOUN
ftr-308	905	42	,	,	PUNCT
ftr-308	905	43	and	and	CCONJ
ftr-308	905	44	conclusions	conclusion	NOUN
ftr-308	905	45	to	to	PART
ftr-308	905	46	decide	decide	VERB
ftr-308	905	47	cases	case	NOUN
ftr-308	905	48	.	.	PUNCT
ftr-308	906	1	moreover	moreover	ADV
ftr-308	906	2	,	,	PUNCT
ftr-308	906	3	situations	situation	NOUN
ftr-308	906	4	like	like	ADP
ftr-308	906	5	lpciminelli	lpciminelli	NOUN
ftr-308	906	6	,	,	PUNCT
ftr-308	906	7	in	in	ADP
ftr-308	906	8	which	which	PRON
ftr-308	906	9	the	the	DET
ftr-308	906	10	government	government	NOUN
ftr-308	906	11	assumes	assume	VERB
ftr-308	906	12	a	a	DET
ftr-308	906	13	litigating	litigate	VERB
ftr-308	906	14	stance	stance	NOUN
ftr-308	906	15	contrary	contrary	ADJ
ftr-308	906	16	to	to	ADP
ftr-308	906	17	a	a	DET
ftr-308	906	18	prior	prior	ADJ
ftr-308	906	19	agency	agency	NOUN
ftr-308	906	20	determination	determination	NOUN
ftr-308	906	21	in	in	ADP
ftr-308	906	22	the	the	DET
ftr-308	906	23	same	same	ADJ
ftr-308	906	24	case	case	NOUN
ftr-308	906	25	and	and	CCONJ
ftr-308	906	26	then	then	ADV
ftr-308	906	27	argues	argue	VERB
ftr-308	906	28	that	that	SCONJ
ftr-308	906	29	a	a	DET
ftr-308	906	30	court	court	NOUN
ftr-308	906	31	should	should	AUX
ftr-308	906	32	not	not	PART
ftr-308	906	33	rely	rely	VERB
ftr-308	906	34	on	on	ADP
ftr-308	906	35	the	the	DET
ftr-308	906	36	service	service	NOUN
ftr-308	906	37	's	's	PART
ftr-308	906	38	factual	factual	ADJ
ftr-308	906	39	findings	finding	NOUN
ftr-308	906	40	,	,	PUNCT
ftr-308	906	41	thoughts	thought	NOUN
ftr-308	906	42	,	,	PUNCT
ftr-308	906	43	reasoning	reasoning	NOUN
ftr-308	906	44	,	,	PUNCT
ftr-308	906	45	and	and	CCONJ
ftr-308	906	46	conclusions	conclusion	NOUN
ftr-308	906	47	,	,	PUNCT
ftr-308	906	48	highlight	highlight	VERB
ftr-308	906	49	this	this	DET
ftr-308	906	50	problem.121	problem.121	ADJ
ftr-308	906	51	119	119	NUM
ftr-308	906	52	.	.	PUNCT
ftr-308	907	1	motion	motion	NOUN
ftr-308	907	2	in	in	ADP
ftr-308	907	3	limine	limine	NOUN
ftr-308	907	4	,	,	PUNCT
ftr-308	907	5	supra	supra	PROPN
ftr-308	907	6	note	note	NOUN
ftr-308	907	7	2	2	NUM
ftr-308	907	8	,	,	PUNCT
ftr-308	907	9	at	at	ADP
ftr-308	907	10	2	2	NUM
ftr-308	907	11	-	-	SYM
ftr-308	907	12	3	3	NUM
ftr-308	907	13	120	120	NUM
ftr-308	907	14	.	.	PUNCT
ftr-308	908	1	lpciminelli	lpciminelli	NOUN
ftr-308	908	2	interests	interest	NOUN
ftr-308	908	3	,	,	PUNCT
ftr-308	908	4	inc	inc	PROPN
ftr-308	908	5	.	.	PROPN
ftr-308	908	6	,	,	PUNCT
ftr-308	908	7	2012	2012	NUM
ftr-308	908	8	-	-	SYM
ftr-308	908	9	2	2	NUM
ftr-308	908	10	u.s	u.s	PROPN
ftr-308	908	11	.	.	PROPN
ftr-308	908	12	tax	tax	PROPN
ftr-308	908	13	cas	cas	PROPN
ftr-308	908	14	.	.	PUNCT
ftr-308	909	1	(	(	PUNCT
ftr-308	909	2	cch	cch	PROPN
ftr-308	909	3	)	)	PUNCT
ftr-308	909	4	50,671	50,671	NUM
ftr-308	909	5	,	,	PUNCT
ftr-308	909	6	at	at	ADP
ftr-308	909	7	87,221	87,221	NUM
ftr-308	909	8	,	,	PUNCT
ftr-308	909	9	110	110	NUM
ftr-308	909	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-308	909	11	(	(	PUNCT
ftr-308	909	12	ria	ria	PROPN
ftr-308	909	13	)	)	PUNCT
ftr-308	909	14	2012	2012	NUM
ftr-308	909	15	-	-	SYM
ftr-308	909	16	6631	6631	NUM
ftr-308	909	17	,	,	PUNCT
ftr-308	909	18	6634	6634	NUM
ftr-308	909	19	(	(	PUNCT
ftr-308	909	20	w.d.n.y	w.d.n.y	PROPN
ftr-308	909	21	.	.	NOUN
ftr-308	909	22	2012	2012	NUM
ftr-308	909	23	)	)	PUNCT
ftr-308	909	24	,	,	PUNCT
ftr-308	909	25	(	(	PUNCT
ftr-308	909	26	quoting	quote	VERB
ftr-308	909	27	r.e	r.e	PROPN
ftr-308	909	28	.	.	PROPN
ftr-308	909	29	dietz	dietz	PROPN
ftr-308	909	30	corp	corp	PROPN
ftr-308	909	31	.	.	PROPN
ftr-308	910	1	v.	v.	PROPN
ftr-308	910	2	united	united	PROPN
ftr-308	910	3	states	states	PROPN
ftr-308	910	4	,	,	PUNCT
ftr-308	910	5	939	939	NUM
ftr-308	910	6	f.2d	f.2d	SYM
ftr-308	910	7	1	1	NUM
ftr-308	910	8	,	,	PUNCT
ftr-308	910	9	4	4	NUM
ftr-308	910	10	(	(	PUNCT
ftr-308	910	11	2d	2d	X
ftr-308	910	12	cir.1991	cir.1991	NUM
ftr-308	910	13	)	)	PUNCT
ftr-308	910	14	)	)	PUNCT
ftr-308	910	15	.	.	PUNCT
ftr-308	911	1	121	121	NUM
ftr-308	911	2	.	.	PUNCT
ftr-308	912	1	this	this	PRON
ftr-308	912	2	might	might	AUX
ftr-308	912	3	especially	especially	ADV
ftr-308	912	4	be	be	AUX
ftr-308	912	5	true	true	ADJ
ftr-308	912	6	when	when	SCONJ
ftr-308	912	7	penalties	penalty	NOUN
ftr-308	912	8	are	be	AUX
ftr-308	912	9	at	at	ADP
ftr-308	912	10	issue	issue	NOUN
ftr-308	912	11	,	,	PUNCT
ftr-308	912	12	and	and	CCONJ
ftr-308	912	13	courts	court	NOUN
ftr-308	912	14	must	must	AUX
ftr-308	912	15	grapple	grapple	VERB
ftr-308	912	16	with	with	ADP
ftr-308	912	17	questions	question	NOUN
ftr-308	912	18	of	of	ADP
ftr-308	912	19	whether	whether	SCONJ
ftr-308	912	20	substantial	substantial	ADJ
ftr-308	912	21	authority	authority	NOUN
ftr-308	912	22	or	or	CCONJ
ftr-308	912	23	a	a	DET
ftr-308	912	24	reasonable	reasonable	ADJ
ftr-308	912	25	basis	basis	NOUN
ftr-308	912	26	exists	exist	VERB
ftr-308	912	27	for	for	ADP
ftr-308	912	28	a	a	DET
ftr-308	912	29	position	position	NOUN
ftr-308	912	30	or	or	CCONJ
ftr-308	912	31	whether	whether	SCONJ
ftr-308	912	32	a	a	DET
ftr-308	912	33	taxpayer	taxpayer	NOUN
ftr-308	912	34	acted	act	VERB
ftr-308	912	35	with	with	ADP
ftr-308	912	36	reasonable	reasonable	ADJ
ftr-308	912	37	cause	cause	NOUN
ftr-308	912	38	and	and	CCONJ
ftr-308	912	39	good	good	ADJ
ftr-308	912	40	faith	faith	NOUN
ftr-308	912	41	.	.	PUNCT
ftr-308	913	1	see	see	VERB
ftr-308	913	2	i.r.c	i.r.c	NOUN
ftr-308	913	3	.	.	PUNCT
ftr-308	914	1	§	§	PROPN
ftr-308	914	2	6662(d)(2)(b)(i)-(ii)(ii	6662(d)(2)(b)(i)-(ii)(ii	NUM
ftr-308	914	3	)	)	PUNCT
ftr-308	914	4	;	;	PUNCT
ftr-308	914	5	reg	reg	NOUN
ftr-308	914	6	.	.	PUNCT
ftr-308	915	1	§	§	PROPN
ftr-308	915	2	1.6664	1.6664	NUM
ftr-308	915	3	-	-	PUNCT
ftr-308	915	4	4(b)(1	4(b)(1	NUM
ftr-308	915	5	)	)	PUNCT
ftr-308	915	6	.	.	PUNCT
ftr-308	916	1	in	in	ADP
ftr-308	916	2	other	other	ADJ
ftr-308	916	3	words	word	NOUN
ftr-308	916	4	,	,	PUNCT
ftr-308	916	5	2013	2013	NUM
ftr-308	916	6	]	]	SYM
ftr-308	916	7	149	149	NUM
ftr-308	916	8	florida	florida	PROPN
ftr-308	916	9	tax	tax	NOUN
ftr-308	916	10	review	review	NOUN
ftr-308	916	11	unfortunately	unfortunately	ADV
ftr-308	916	12	,	,	PUNCT
ftr-308	916	13	however	however	ADV
ftr-308	916	14	,	,	PUNCT
ftr-308	916	15	courts	court	NOUN
ftr-308	916	16	that	that	PRON
ftr-308	916	17	articulate	articulate	VERB
ftr-308	916	18	the	the	DET
ftr-308	916	19	de	de	X
ftr-308	916	20	novo	novo	NOUN
ftr-308	916	21	doctrine	doctrine	NOUN
ftr-308	916	22	as	as	ADP
ftr-308	916	23	a	a	DET
ftr-308	916	24	standard	standard	NOUN
ftr-308	916	25	of	of	ADP
ftr-308	916	26	relevancy	relevancy	NOUN
ftr-308	916	27	have	have	AUX
ftr-308	916	28	not	not	PART
ftr-308	916	29	examined	examine	VERB
ftr-308	916	30	the	the	DET
ftr-308	916	31	impact	impact	NOUN
ftr-308	916	32	their	their	PRON
ftr-308	916	33	articulations	articulation	NOUN
ftr-308	916	34	of	of	ADP
ftr-308	916	35	the	the	DET
ftr-308	916	36	doctrine	doctrine	NOUN
ftr-308	916	37	might	might	AUX
ftr-308	916	38	have	have	VERB
ftr-308	916	39	on	on	ADP
ftr-308	916	40	the	the	DET
ftr-308	916	41	deference	deference	NOUN
ftr-308	916	42	the	the	DET
ftr-308	916	43	service	service	NOUN
ftr-308	916	44	increasingly	increasingly	ADV
ftr-308	916	45	requests	request	VERB
ftr-308	916	46	and	and	CCONJ
ftr-308	916	47	receives	receive	NOUN
ftr-308	916	48	.	.	PUNCT
ftr-308	917	1	nor	nor	CCONJ
ftr-308	917	2	have	have	AUX
ftr-308	917	3	they	they	PRON
ftr-308	917	4	examined	examine	VERB
ftr-308	917	5	how	how	SCONJ
ftr-308	917	6	the	the	DET
ftr-308	917	7	de	de	ADJ
ftr-308	917	8	novo	novo	NOUN
ftr-308	917	9	doctrine	doctrine	NOUN
ftr-308	917	10	should	should	AUX
ftr-308	917	11	operate	operate	VERB
ftr-308	917	12	in	in	ADP
ftr-308	917	13	situations	situation	NOUN
ftr-308	917	14	when	when	SCONJ
ftr-308	917	15	the	the	DET
ftr-308	917	16	service	service	NOUN
ftr-308	917	17	requests	request	VERB
ftr-308	917	18	deference	deference	NOUN
ftr-308	917	19	,	,	PUNCT
ftr-308	917	20	but	but	CCONJ
ftr-308	917	21	only	only	ADV
ftr-308	917	22	to	to	ADP
ftr-308	917	23	its	its	PRON
ftr-308	917	24	litigating	litigating	NOUN
ftr-308	917	25	position	position	NOUN
ftr-308	917	26	and	and	CCONJ
ftr-308	917	27	not	not	PART
ftr-308	917	28	to	to	ADP
ftr-308	917	29	an	an	DET
ftr-308	917	30	allegedly	allegedly	ADV
ftr-308	917	31	erroneous	erroneous	ADJ
ftr-308	917	32	position	position	NOUN
ftr-308	917	33	advanced	advanced	ADJ
ftr-308	917	34	during	during	ADP
ftr-308	917	35	its	its	PRON
ftr-308	917	36	examination	examination	NOUN
ftr-308	917	37	of	of	ADP
ftr-308	917	38	the	the	DET
ftr-308	917	39	taxpayer	taxpayer	NOUN
ftr-308	917	40	.	.	PUNCT
ftr-308	918	1	v.	v.	ADP
ftr-308	918	2	conclusion	conclusion	NOUN
ftr-308	918	3	historically	historically	ADV
ftr-308	918	4	,	,	PUNCT
ftr-308	918	5	the	the	DET
ftr-308	918	6	de	de	X
ftr-308	918	7	novo	novo	NOUN
ftr-308	918	8	doctrine	doctrine	NOUN
ftr-308	918	9	was	be	AUX
ftr-308	918	10	not	not	PART
ftr-308	918	11	a	a	DET
ftr-308	918	12	standard	standard	NOUN
ftr-308	918	13	of	of	ADP
ftr-308	918	14	relevancy	relevancy	NOUN
ftr-308	918	15	in	in	ADP
ftr-308	918	16	the	the	DET
ftr-308	918	17	discovery	discovery	NOUN
ftr-308	918	18	or	or	CCONJ
ftr-308	918	19	evidentiary	evidentiary	ADJ
ftr-308	918	20	context	context	NOUN
ftr-308	918	21	.	.	PUNCT
ftr-308	919	1	it	it	PRON
ftr-308	919	2	merely	merely	ADV
ftr-308	919	3	encompassed	encompass	VERB
ftr-308	919	4	the	the	DET
ftr-308	919	5	idea	idea	NOUN
ftr-308	919	6	that	that	SCONJ
ftr-308	919	7	courts	court	NOUN
ftr-308	919	8	decide	decide	VERB
ftr-308	919	9	tax	tax	NOUN
ftr-308	919	10	cases	case	NOUN
ftr-308	919	11	on	on	ADP
ftr-308	919	12	the	the	DET
ftr-308	919	13	merits	merit	NOUN
ftr-308	919	14	of	of	ADP
ftr-308	919	15	taxpayers	taxpayer	NOUN
ftr-308	919	16	'	'	PART
ftr-308	919	17	liabilities	liability	NOUN
ftr-308	919	18	for	for	ADP
ftr-308	919	19	the	the	DET
ftr-308	919	20	year	year	NOUN
ftr-308	919	21	at	at	ADP
ftr-308	919	22	issue	issue	NOUN
ftr-308	919	23	,	,	PUNCT
ftr-308	919	24	rather	rather	ADV
ftr-308	919	25	than	than	ADP
ftr-308	919	26	on	on	ADP
ftr-308	919	27	miscellaneous	miscellaneous	ADJ
ftr-308	919	28	factors	factor	NOUN
ftr-308	919	29	such	such	ADJ
ftr-308	919	30	as	as	ADP
ftr-308	919	31	the	the	DET
ftr-308	919	32	service	service	NOUN
ftr-308	919	33	's	's	PART
ftr-308	919	34	motives	motive	NOUN
ftr-308	919	35	or	or	CCONJ
ftr-308	919	36	reasons	reason	NOUN
ftr-308	919	37	for	for	ADP
ftr-308	919	38	initiating	initiate	VERB
ftr-308	919	39	an	an	DET
ftr-308	919	40	audit	audit	NOUN
ftr-308	919	41	or	or	CCONJ
ftr-308	919	42	making	make	VERB
ftr-308	919	43	an	an	DET
ftr-308	919	44	adjustment	adjustment	NOUN
ftr-308	919	45	.	.	PUNCT
ftr-308	920	1	today	today	NOUN
ftr-308	920	2	,	,	PUNCT
ftr-308	920	3	however	however	ADV
ftr-308	920	4	,	,	PUNCT
ftr-308	920	5	the	the	DET
ftr-308	920	6	doctrine	doctrine	NOUN
ftr-308	920	7	is	be	AUX
ftr-308	920	8	commonly	commonly	ADV
ftr-308	920	9	and	and	CCONJ
ftr-308	920	10	unjustifiably	unjustifiably	ADV
ftr-308	920	11	cited	cite	VERB
ftr-308	920	12	for	for	ADP
ftr-308	920	13	the	the	DET
ftr-308	920	14	proposition	proposition	NOUN
ftr-308	920	15	that	that	SCONJ
ftr-308	920	16	the	the	DET
ftr-308	920	17	service	service	NOUN
ftr-308	920	18	may	may	AUX
ftr-308	920	19	withhold	withhold	VERB
ftr-308	920	20	from	from	ADP
ftr-308	920	21	taxpayers	taxpayer	NOUN
ftr-308	920	22	on	on	ADP
ftr-308	920	23	relevancy	relevancy	NOUN
ftr-308	920	24	grounds	ground	NOUN
ftr-308	920	25	information	information	VERB
ftr-308	920	26	the	the	DET
ftr-308	920	27	service	service	NOUN
ftr-308	920	28	gathered	gather	VERB
ftr-308	920	29	during	during	ADP
ftr-308	920	30	its	its	PRON
ftr-308	920	31	examination	examination	NOUN
ftr-308	920	32	,	,	PUNCT
ftr-308	920	33	even	even	ADV
ftr-308	920	34	though	though	SCONJ
ftr-308	920	35	the	the	DET
ftr-308	920	36	cases	case	NOUN
ftr-308	920	37	in	in	ADP
ftr-308	920	38	which	which	PRON
ftr-308	920	39	the	the	DET
ftr-308	920	40	doctrine	doctrine	NOUN
ftr-308	920	41	arose	arise	VERB
ftr-308	920	42	do	do	AUX
ftr-308	920	43	not	not	PART
ftr-308	920	44	stand	stand	VERB
ftr-308	920	45	for	for	ADP
ftr-308	920	46	such	such	DET
ftr-308	920	47	a	a	DET
ftr-308	920	48	proposition	proposition	NOUN
ftr-308	920	49	.	.	PUNCT
ftr-308	921	1	moreover	moreover	ADV
ftr-308	921	2	,	,	PUNCT
ftr-308	921	3	recent	recent	ADJ
ftr-308	921	4	cases	case	NOUN
ftr-308	921	5	that	that	PRON
ftr-308	921	6	have	have	AUX
ftr-308	921	7	applied	apply	VERB
ftr-308	921	8	the	the	DET
ftr-308	921	9	doctrine	doctrine	NOUN
ftr-308	921	10	have	have	AUX
ftr-308	921	11	done	do	VERB
ftr-308	921	12	so	so	ADV
ftr-308	921	13	inconsistently	inconsistently	ADV
ftr-308	921	14	,	,	PUNCT
ftr-308	921	15	which	which	PRON
ftr-308	921	16	encourages	encourage	VERB
ftr-308	921	17	additional	additional	ADJ
ftr-308	921	18	costly	costly	ADJ
ftr-308	921	19	discovery	discovery	NOUN
ftr-308	921	20	and	and	CCONJ
ftr-308	921	21	evidentiary	evidentiary	ADJ
ftr-308	921	22	disputes	dispute	NOUN
ftr-308	921	23	.	.	PUNCT
ftr-308	922	1	contemporary	contemporary	ADJ
ftr-308	922	2	courts	court	NOUN
ftr-308	922	3	also	also	ADV
ftr-308	922	4	fail	fail	VERB
ftr-308	922	5	to	to	PART
ftr-308	922	6	draw	draw	VERB
ftr-308	922	7	clear	clear	ADJ
ftr-308	922	8	distinctions	distinction	NOUN
ftr-308	922	9	between	between	ADP
ftr-308	922	10	taxpayers	taxpayer	NOUN
ftr-308	922	11	who	who	PRON
ftr-308	922	12	genuinely	genuinely	ADV
ftr-308	922	13	seek	seek	VERB
ftr-308	922	14	factual	factual	ADJ
ftr-308	922	15	and	and	CCONJ
ftr-308	922	16	other	other	ADJ
ftr-308	922	17	information	information	NOUN
ftr-308	922	18	that	that	PRON
ftr-308	922	19	might	might	AUX
ftr-308	922	20	prove	prove	VERB
ftr-308	922	21	the	the	DET
ftr-308	922	22	merits	merit	NOUN
ftr-308	922	23	of	of	ADP
ftr-308	922	24	a	a	DET
ftr-308	922	25	tax	tax	NOUN
ftr-308	922	26	case	case	NOUN
ftr-308	922	27	from	from	ADP
ftr-308	922	28	intransigent	intransigent	ADJ
ftr-308	922	29	litigants	litigant	NOUN
ftr-308	922	30	who	who	PRON
ftr-308	922	31	merely	merely	ADV
ftr-308	922	32	want	want	VERB
ftr-308	922	33	to	to	PART
ftr-308	922	34	argue	argue	VERB
ftr-308	922	35	that	that	SCONJ
ftr-308	922	36	the	the	DET
ftr-308	922	37	service	service	NOUN
ftr-308	922	38	's	's	PART
ftr-308	922	39	motives	motive	NOUN
ftr-308	922	40	or	or	CCONJ
ftr-308	922	41	reasons	reason	NOUN
ftr-308	922	42	for	for	ADP
ftr-308	922	43	initiating	initiate	VERB
ftr-308	922	44	an	an	DET
ftr-308	922	45	audit	audit	NOUN
ftr-308	922	46	or	or	CCONJ
ftr-308	922	47	making	make	VERB
ftr-308	922	48	an	an	DET
ftr-308	922	49	adjustment	adjustment	NOUN
ftr-308	922	50	are	be	AUX
ftr-308	922	51	improper	improper	ADJ
ftr-308	922	52	.	.	PUNCT
ftr-308	923	1	applying	apply	VERB
ftr-308	923	2	the	the	DET
ftr-308	923	3	de	de	X
ftr-308	923	4	novo	novo	NOUN
ftr-308	923	5	doctrine	doctrine	NOUN
ftr-308	923	6	as	as	ADP
ftr-308	923	7	a	a	DET
ftr-308	923	8	standard	standard	NOUN
ftr-308	923	9	of	of	ADP
ftr-308	923	10	relevancy	relevancy	NOUN
ftr-308	923	11	also	also	ADV
ftr-308	923	12	contrasts	contrast	VERB
ftr-308	923	13	with	with	ADP
ftr-308	923	14	the	the	DET
ftr-308	923	15	broad	broad	ADJ
ftr-308	923	16	scope	scope	NOUN
ftr-308	923	17	of	of	ADP
ftr-308	923	18	relevancy	relevancy	NOUN
ftr-308	923	19	in	in	ADP
ftr-308	923	20	the	the	DET
ftr-308	923	21	discovery	discovery	NOUN
ftr-308	923	22	and	and	CCONJ
ftr-308	923	23	evidentiary	evidentiary	ADJ
ftr-308	923	24	contexts	contexts	NOUN
ftr-308	923	25	,	,	PUNCT
ftr-308	923	26	is	be	AUX
ftr-308	923	27	hostile	hostile	ADJ
ftr-308	923	28	to	to	ADP
ftr-308	923	29	notions	notion	NOUN
ftr-308	923	30	of	of	ADP
ftr-308	923	31	fundamental	fundamental	ADJ
ftr-308	923	32	fairness	fairness	NOUN
ftr-308	923	33	,	,	PUNCT
ftr-308	923	34	fails	fail	VERB
ftr-308	923	35	to	to	PART
ftr-308	923	36	account	account	VERB
ftr-308	923	37	for	for	ADP
ftr-308	923	38	instances	instance	NOUN
ftr-308	923	39	in	in	ADP
ftr-308	923	40	which	which	PRON
ftr-308	923	41	information	information	NOUN
ftr-308	923	42	in	in	ADP
ftr-308	923	43	the	the	DET
ftr-308	923	44	service	service	NOUN
ftr-308	923	45	's	's	PART
ftr-308	923	46	administrative	administrative	ADJ
ftr-308	923	47	files	file	NOUN
ftr-308	923	48	is	be	AUX
ftr-308	923	49	directly	directly	ADV
ftr-308	923	50	relevant	relevant	ADJ
ftr-308	923	51	to	to	ADP
ftr-308	923	52	claims	claim	NOUN
ftr-308	923	53	or	or	CCONJ
ftr-308	923	54	defenses	defense	NOUN
ftr-308	923	55	of	of	ADP
ftr-308	923	56	the	the	DET
ftr-308	923	57	parties	party	NOUN
ftr-308	923	58	,	,	PUNCT
ftr-308	923	59	and	and	CCONJ
ftr-308	923	60	raises	raise	VERB
ftr-308	923	61	thorny	thorny	ADJ
ftr-308	923	62	policy	policy	NOUN
ftr-308	923	63	issues	issue	NOUN
ftr-308	923	64	regarding	regard	VERB
ftr-308	923	65	deference	deference	NOUN
ftr-308	923	66	in	in	ADP
ftr-308	923	67	today	today	NOUN
ftr-308	923	68	's	's	PART
ftr-308	923	69	litigating	litigating	NOUN
ftr-308	923	70	environment	environment	NOUN
ftr-308	923	71	.	.	PUNCT
ftr-308	924	1	all	all	PRON
ftr-308	924	2	of	of	ADP
ftr-308	924	3	these	these	DET
ftr-308	924	4	factors	factor	NOUN
ftr-308	924	5	suggest	suggest	VERB
ftr-308	924	6	the	the	DET
ftr-308	924	7	de	de	X
ftr-308	924	8	novo	novo	NOUN
ftr-308	924	9	doctrine	doctrine	NOUN
ftr-308	924	10	is	be	AUX
ftr-308	924	11	not	not	PART
ftr-308	924	12	relevant	relevant	ADJ
ftr-308	924	13	to	to	AUX
ftr-308	924	14	relevancy	relevancy	NOUN
ftr-308	924	15	.	.	PUNCT
ftr-308	925	1	courts	court	NOUN
ftr-308	925	2	should	should	AUX
ftr-308	925	3	dispense	dispense	VERB
ftr-308	925	4	with	with	ADP
ftr-308	925	5	the	the	DET
ftr-308	925	6	de	de	X
ftr-308	925	7	novo	novo	NOUN
ftr-308	925	8	doctrine	doctrine	NOUN
ftr-308	925	9	as	as	ADP
ftr-308	925	10	a	a	DET
ftr-308	925	11	relevancy	relevancy	NOUN
ftr-308	925	12	concept	concept	NOUN
ftr-308	925	13	and	and	CCONJ
ftr-308	925	14	return	return	VERB
ftr-308	925	15	to	to	ADP
ftr-308	925	16	the	the	DET
ftr-308	925	17	doctrine	doctrine	NOUN
ftr-308	925	18	's	's	PART
ftr-308	925	19	simple	simple	ADJ
ftr-308	925	20	,	,	PUNCT
ftr-308	925	21	uncontroversial	uncontroversial	ADJ
ftr-308	925	22	roots	root	NOUN
ftr-308	925	23	.	.	PUNCT
ftr-308	926	1	concerns	concern	NOUN
ftr-308	926	2	that	that	SCONJ
ftr-308	926	3	doing	do	VERB
ftr-308	926	4	so	so	ADV
ftr-308	926	5	would	would	AUX
ftr-308	926	6	give	give	VERB
ftr-308	926	7	litigants	litigant	NOUN
ftr-308	926	8	free	free	ADJ
ftr-308	926	9	access	access	NOUN
ftr-308	926	10	to	to	ADP
ftr-308	926	11	the	the	DET
ftr-308	926	12	service	service	NOUN
ftr-308	926	13	's	's	PART
ftr-308	926	14	administrative	administrative	ADJ
ftr-308	926	15	files	file	NOUN
ftr-308	926	16	are	be	AUX
ftr-308	926	17	unjustified	unjustified	ADJ
ftr-308	926	18	because	because	SCONJ
ftr-308	926	19	well	well	ADV
ftr-308	926	20	-	-	PUNCT
ftr-308	926	21	established	establish	VERB
ftr-308	926	22	privileges	privilege	NOUN
ftr-308	926	23	attorney	attorney	NOUN
ftr-308	926	24	-	-	PUNCT
ftr-308	926	25	client	client	NOUN
ftr-308	926	26	privilege	privilege	NOUN
ftr-308	926	27	,	,	PUNCT
ftr-308	926	28	work	work	NOUN
ftr-308	926	29	product	product	NOUN
ftr-308	926	30	,	,	PUNCT
ftr-308	926	31	and	and	CCONJ
ftr-308	926	32	deliberative	deliberative	ADJ
ftr-308	926	33	process	process	NOUN
ftr-308	926	34	would	would	AUX
ftr-308	926	35	continue	continue	VERB
ftr-308	926	36	to	to	PART
ftr-308	926	37	apply	apply	VERB
ftr-308	926	38	to	to	PART
ftr-308	926	39	prohibit	prohibit	VERB
ftr-308	926	40	unwarranted	unwarranted	ADJ
ftr-308	926	41	disclosures	disclosure	NOUN
ftr-308	926	42	.	.	PUNCT
ftr-308	927	1	alternatively	alternatively	ADV
ftr-308	927	2	,	,	PUNCT
ftr-308	927	3	courts	court	NOUN
ftr-308	927	4	could	could	AUX
ftr-308	927	5	articulate	articulate	VERB
ftr-308	927	6	a	a	DET
ftr-308	927	7	principled	principled	ADJ
ftr-308	927	8	,	,	PUNCT
ftr-308	927	9	uniform	uniform	ADJ
ftr-308	927	10	approach	approach	NOUN
ftr-308	927	11	to	to	ADP
ftr-308	927	12	the	the	DET
ftr-308	927	13	doctrine	doctrine	NOUN
ftr-308	927	14	as	as	ADP
ftr-308	927	15	a	a	DET
ftr-308	927	16	relevancy	relevancy	NOUN
ftr-308	927	17	standard	standard	NOUN
ftr-308	927	18	that	that	SCONJ
ftr-308	927	19	litigants	litigant	NOUN
ftr-308	927	20	can	can	AUX
ftr-308	927	21	easily	easily	ADV
ftr-308	927	22	apply	apply	VERB
ftr-308	927	23	without	without	ADP
ftr-308	927	24	court	court	NOUN
ftr-308	927	25	intervention	intervention	NOUN
ftr-308	927	26	.	.	PUNCT
ftr-308	928	1	in	in	ADP
ftr-308	928	2	so	so	ADV
ftr-308	928	3	doing	do	VERB
ftr-308	928	4	,	,	PUNCT
ftr-308	928	5	however	however	ADV
ftr-308	928	6	,	,	PUNCT
ftr-308	928	7	the	the	DET
ftr-308	928	8	fact	fact	NOUN
ftr-308	928	9	that	that	SCONJ
ftr-308	928	10	the	the	DET
ftr-308	928	11	service	service	NOUN
ftr-308	928	12	examined	examine	VERB
ftr-308	928	13	but	but	CCONJ
ftr-308	928	14	did	do	AUX
ftr-308	928	15	not	not	PART
ftr-308	928	16	adjust	adjust	VERB
ftr-308	928	17	an	an	DET
ftr-308	928	18	item	item	NOUN
ftr-308	928	19	might	might	AUX
ftr-308	928	20	be	be	AUX
ftr-308	928	21	relevant	relevant	ADJ
ftr-308	928	22	to	to	ADP
ftr-308	928	23	whether	whether	SCONJ
ftr-308	928	24	a	a	DET
ftr-308	928	25	taxpayer	taxpayer	NOUN
ftr-308	928	26	should	should	AUX
ftr-308	928	27	be	be	AUX
ftr-308	928	28	penalized	penalize	VERB
ftr-308	928	29	if	if	SCONJ
ftr-308	928	30	the	the	DET
ftr-308	928	31	service	service	NOUN
ftr-308	928	32	reverses	reverse	VERB
ftr-308	928	33	course	course	NOUN
ftr-308	928	34	and	and	CCONJ
ftr-308	928	35	makes	make	VERB
ftr-308	928	36	an	an	DET
ftr-308	928	37	adjustment	adjustment	NOUN
ftr-308	928	38	during	during	ADP
ftr-308	928	39	litigation	litigation	NOUN
ftr-308	928	40	.	.	PUNCT
ftr-308	929	1	150	150	NUM
ftr-308	930	1	[	[	NOUN
ftr-308	930	2	vol	vol	NOUN
ftr-308	930	3	.	.	PUNCT
ftr-308	931	1	14:4	14:4	NUM
ftr-308	931	2	2013	2013	NUM
ftr-308	931	3	]	]	PUNCT
ftr-308	931	4	the	the	DET
ftr-308	931	5	de	de	X
ftr-308	931	6	novo	novo	NOUN
ftr-308	931	7	doctrine	doctrine	NOUN
ftr-308	931	8	151	151	NUM
ftr-308	931	9	courts	court	NOUN
ftr-308	931	10	should	should	AUX
ftr-308	931	11	address	address	VERB
ftr-308	931	12	the	the	DET
ftr-308	931	13	additional	additional	ADJ
ftr-308	931	14	concerns	concern	NOUN
ftr-308	931	15	mentioned	mention	VERB
ftr-308	931	16	above	above	ADV
ftr-308	931	17	,	,	PUNCT
ftr-308	931	18	which	which	PRON
ftr-308	931	19	have	have	AUX
ftr-308	931	20	escaped	escape	VERB
ftr-308	931	21	judicial	judicial	ADJ
ftr-308	931	22	analysis	analysis	NOUN
ftr-308	931	23	to	to	ADP
ftr-308	931	24	date	date	NOUN
ftr-308	931	25	.	.	PUNCT
ftr-308	932	1	volume	volume	NOUN
ftr-308	932	2	14213nme5	14213nme5	NUM
ftr-308	932	3	florida	florida	PROPN
ftr-308	932	4	tax	tax	NOUN
ftr-308	932	5	review	review	NOUN
ftr-308	932	6	article	article	NOUN
ftr-308	932	7	was	be	AUX
ftr-308	932	8	blackstone	blackstone	NOUN
ftr-308	932	9	's	's	PART
ftr-308	932	10	initial	initial	ADJ
ftr-308	932	11	public	public	ADJ
ftr-308	932	12	offering	offering	NOUN
ftr-308	932	13	too	too	ADV
ftr-308	932	14	good	good	ADJ
ftr-308	932	15	to	to	PART
ftr-308	932	16	be	be	AUX
ftr-308	932	17	true	true	ADJ
ftr-308	932	18	?	?	PUNCT
ftr-308	932	19	:	:	PUNCT
ftr-308	932	20	a	a	DET
ftr-308	932	21	case	case	NOUN
ftr-308	932	22	study	study	NOUN
ftr-308	932	23	in	in	ADP
ftr-308	932	24	closing	closing	NOUN
ftr-308	932	25	loopholes	loophole	NOUN
ftr-308	932	26	in	in	ADP
ftr-308	932	27	the	the	DET
ftr-308	932	28	partnership	partnership	NOUN
ftr-308	932	29	tax	tax	NOUN
ftr-308	932	30	allocation	allocation	NOUN
ftr-308	932	31	rules	rule	VERB
ftr-308	932	32	emily	emily	PROPN
ftr-308	932	33	cauble	cauble	PROPN
ftr-308	932	34	university	university	PROPN
ftr-308	932	35	of	of	ADP
ftr-308	932	36	florida	florida	PROPN
ftr-308	932	37	levin	levin	PROPN
ftr-308	932	38	college	college	PROPN
ftr-308	932	39	of	of	ADP
ftr-308	932	40	law	law	PROPN
ftr-308	932	41	0hnanailsts	0hnanailsts	NUM
ftr-308	932	42	2013	2013	NUM
ftr-308	932	43	number5	number5	NOUN