id	sid	tid	token	lemma	pos
ftr-310	1	1	florida	florida	PROPN
ftr-310	1	2	tax	tax	PROPN
ftr-310	1	3	review	review	PROPN
ftr-310	1	4	florida	florida	PROPN
ftr-310	1	5	tax	tax	NOUN
ftr-310	1	6	review	review	NOUN
ftr-310	1	7	volume	volume	NOUN
ftr-310	1	8	14	14	NUM
ftr-310	1	9	2013	2013	NUM
ftr-310	1	10	number	number	NOUN
ftr-310	1	11	6	6	NUM
ftr-310	1	12	watching	watch	VERB
ftr-310	1	13	the	the	DET
ftr-310	1	14	watchers	watcher	NOUN
ftr-310	1	15	:	:	PUNCT
ftr-310	1	16	preventing	prevent	VERB
ftr-310	1	17	i.r.s	i.r.	NOUN
ftr-310	1	18	.	.	PUNCT
ftr-310	2	1	abuse	abuse	NOUN
ftr-310	2	2	of	of	ADP
ftr-310	2	3	the	the	DET
ftr-310	2	4	tax	tax	NOUN
ftr-310	2	5	system	system	NOUN
ftr-310	2	6	samuel	samuel	PROPN
ftr-310	2	7	d.	d.	PROPN
ftr-310	2	8	brunson	brunson	PROPN
ftr-310	2	9	*	*	PUNCT
ftr-310	3	1	abstract	abstract	ADV
ftr-310	3	2	as	as	ADP
ftr-310	3	3	a	a	DET
ftr-310	3	4	result	result	NOUN
ftr-310	3	5	of	of	ADP
ftr-310	3	6	broad	broad	ADJ
ftr-310	3	7	outcries	outcry	NOUN
ftr-310	3	8	against	against	ADP
ftr-310	3	9	the	the	DET
ftr-310	3	10	incompetence	incompetence	NOUN
ftr-310	3	11	and	and	CCONJ
ftr-310	3	12	aggressiveness	aggressiveness	NOUN
ftr-310	3	13	of	of	ADP
ftr-310	3	14	the	the	DET
ftr-310	3	15	i.r.s	i.r.	NOUN
ftr-310	3	16	.	.	PUNCT
ftr-310	3	17	,	,	PUNCT
ftr-310	3	18	congress	congress	PROPN
ftr-310	3	19	reined	rein	VERB
ftr-310	3	20	in	in	ADP
ftr-310	3	21	its	its	PRON
ftr-310	3	22	behavior	behavior	NOUN
ftr-310	3	23	,	,	PUNCT
ftr-310	3	24	requiring	require	VERB
ftr-310	3	25	it	it	PRON
ftr-310	3	26	to	to	PART
ftr-310	3	27	focus	focus	VERB
ftr-310	3	28	on	on	ADP
ftr-310	3	29	treating	treat	VERB
ftr-310	3	30	taxpayers	taxpayer	NOUN
ftr-310	3	31	as	as	ADP
ftr-310	3	32	customers	customer	NOUN
ftr-310	3	33	.	.	PUNCT
ftr-310	4	1	congress	congress	PROPN
ftr-310	4	2	also	also	ADV
ftr-310	4	3	created	create	VERB
ftr-310	4	4	oversight	oversight	NOUN
ftr-310	4	5	bodies	body	NOUN
ftr-310	4	6	to	to	PART
ftr-310	4	7	ensure	ensure	VERB
ftr-310	4	8	that	that	SCONJ
ftr-310	4	9	the	the	DET
ftr-310	4	10	i.r.s	i.r.	NOUN
ftr-310	4	11	.	.	PUNCT
ftr-310	5	1	would	would	AUX
ftr-310	5	2	comply	comply	VERB
ftr-310	5	3	with	with	ADP
ftr-310	5	4	the	the	DET
ftr-310	5	5	new	new	ADJ
ftr-310	5	6	mandate	mandate	NOUN
ftr-310	5	7	.	.	PUNCT
ftr-310	6	1	though	though	SCONJ
ftr-310	6	2	those	those	DET
ftr-310	6	3	oversight	oversight	NOUN
ftr-310	6	4	bodies	body	NOUN
ftr-310	6	5	face	face	VERB
ftr-310	6	6	some	some	DET
ftr-310	6	7	difficulties	difficulty	NOUN
ftr-310	6	8	—	—	PUNCT
ftr-310	6	9	most	most	ADV
ftr-310	6	10	notably	notably	ADV
ftr-310	6	11	,	,	PUNCT
ftr-310	6	12	the	the	DET
ftr-310	6	13	unwillingness	unwillingness	NOUN
ftr-310	6	14	of	of	ADP
ftr-310	6	15	congress	congress	PROPN
ftr-310	6	16	to	to	PART
ftr-310	6	17	adequately	adequately	ADV
ftr-310	6	18	fund	fund	VERB
ftr-310	6	19	them	they	PRON
ftr-310	6	20	—	—	PUNCT
ftr-310	6	21	they	they	PRON
ftr-310	6	22	nonetheless	nonetheless	ADV
ftr-310	6	23	have	have	AUX
ftr-310	6	24	proven	prove	VERB
ftr-310	6	25	effective	effective	ADJ
ftr-310	6	26	at	at	ADP
ftr-310	6	27	checking	check	VERB
ftr-310	6	28	the	the	DET
ftr-310	6	29	i.r.s	i.r.	NOUN
ftr-310	6	30	.	.	PUNCT
ftr-310	7	1	’s	’s	PART
ftr-310	7	2	misbehavior	misbehavior	NOUN
ftr-310	7	3	with	with	ADP
ftr-310	7	4	regard	regard	NOUN
ftr-310	7	5	to	to	ADP
ftr-310	7	6	taxpayers	taxpayer	NOUN
ftr-310	7	7	.	.	PUNCT
ftr-310	8	1	congress	congress	PROPN
ftr-310	8	2	has	have	AUX
ftr-310	8	3	not	not	PART
ftr-310	8	4	,	,	PUNCT
ftr-310	8	5	however	however	ADV
ftr-310	8	6	,	,	PUNCT
ftr-310	8	7	been	be	AUX
ftr-310	8	8	as	as	ADV
ftr-310	8	9	solicitous	solicitous	ADJ
ftr-310	8	10	to	to	ADP
ftr-310	8	11	the	the	DET
ftr-310	8	12	tax	tax	NOUN
ftr-310	8	13	law	law	NOUN
ftr-310	8	14	itself	itself	PRON
ftr-310	8	15	.	.	PUNCT
ftr-310	9	1	the	the	DET
ftr-310	9	2	i.r.s	i.r.	NOUN
ftr-310	9	3	.	.	PUNCT
ftr-310	9	4	can	can	AUX
ftr-310	9	5	act	act	VERB
ftr-310	9	6	in	in	ADP
ftr-310	9	7	ways	way	NOUN
ftr-310	9	8	that	that	PRON
ftr-310	9	9	violate	violate	VERB
ftr-310	9	10	both	both	CCONJ
ftr-310	9	11	the	the	DET
ftr-310	9	12	letter	letter	NOUN
ftr-310	9	13	and	and	CCONJ
ftr-310	9	14	the	the	DET
ftr-310	9	15	intent	intent	NOUN
ftr-310	9	16	of	of	ADP
ftr-310	9	17	the	the	DET
ftr-310	9	18	tax	tax	NOUN
ftr-310	9	19	law	law	NOUN
ftr-310	9	20	.	.	PUNCT
ftr-310	10	1	where	where	SCONJ
ftr-310	10	2	such	such	ADJ
ftr-310	10	3	violations	violation	NOUN
ftr-310	10	4	either	either	CCONJ
ftr-310	10	5	provide	provide	VERB
ftr-310	10	6	benefits	benefit	NOUN
ftr-310	10	7	to	to	PART
ftr-310	10	8	select	select	VERB
ftr-310	10	9	groups	group	NOUN
ftr-310	10	10	of	of	ADP
ftr-310	10	11	taxpayers	taxpayer	NOUN
ftr-310	10	12	without	without	ADP
ftr-310	10	13	directly	directly	ADV
ftr-310	10	14	harming	harm	VERB
ftr-310	10	15	others	other	NOUN
ftr-310	10	16	,	,	PUNCT
ftr-310	10	17	or	or	CCONJ
ftr-310	10	18	where	where	SCONJ
ftr-310	10	19	the	the	DET
ftr-310	10	20	harm	harm	NOUN
ftr-310	10	21	to	to	ADP
ftr-310	10	22	taxpayers	taxpayer	NOUN
ftr-310	10	23	is	be	AUX
ftr-310	10	24	de	de	X
ftr-310	10	25	minimis	minimis	NOUN
ftr-310	10	26	,	,	PUNCT
ftr-310	10	27	nobody	nobody	PRON
ftr-310	10	28	has	have	VERB
ftr-310	10	29	the	the	DET
ftr-310	10	30	ability	ability	NOUN
ftr-310	10	31	or	or	CCONJ
ftr-310	10	32	incentive	incentive	NOUN
ftr-310	10	33	to	to	PART
ftr-310	10	34	challenge	challenge	VERB
ftr-310	10	35	the	the	DET
ftr-310	10	36	i.r.s	i.r.	NOUN
ftr-310	10	37	.	.	PUNCT
ftr-310	11	1	and	and	CCONJ
ftr-310	11	2	require	require	VERB
ftr-310	11	3	it	it	PRON
ftr-310	11	4	to	to	PART
ftr-310	11	5	enforce	enforce	VERB
ftr-310	11	6	the	the	DET
ftr-310	11	7	tax	tax	NOUN
ftr-310	11	8	law	law	NOUN
ftr-310	11	9	as	as	SCONJ
ftr-310	11	10	written	write	VERB
ftr-310	11	11	.	.	PUNCT
ftr-310	12	1	congress	congress	PROPN
ftr-310	12	2	could	could	AUX
ftr-310	12	3	control	control	VERB
ftr-310	12	4	the	the	DET
ftr-310	12	5	i.r.s	i.r.	NOUN
ftr-310	12	6	.	.	PUNCT
ftr-310	12	7	’s	’s	PART
ftr-310	12	8	abuse	abuse	NOUN
ftr-310	12	9	of	of	ADP
ftr-310	12	10	the	the	DET
ftr-310	12	11	tax	tax	NOUN
ftr-310	12	12	law	law	NOUN
ftr-310	12	13	.	.	PUNCT
ftr-310	13	1	using	use	VERB
ftr-310	13	2	insights	insight	NOUN
ftr-310	13	3	from	from	ADP
ftr-310	13	4	the	the	DET
ftr-310	13	5	literature	literature	NOUN
ftr-310	13	6	of	of	ADP
ftr-310	13	7	administrative	administrative	ADJ
ftr-310	13	8	oversight	oversight	NOUN
ftr-310	13	9	,	,	PUNCT
ftr-310	13	10	this	this	DET
ftr-310	13	11	article	article	NOUN
ftr-310	13	12	proposes	propose	VERB
ftr-310	13	13	that	that	SCONJ
ftr-310	13	14	congress	congress	PROPN
ftr-310	13	15	provide	provide	VERB
ftr-310	13	16	standing	stand	VERB
ftr-310	13	17	on	on	ADP
ftr-310	13	18	third	third	ADJ
ftr-310	13	19	parties	party	NOUN
ftr-310	13	20	to	to	PART
ftr-310	13	21	challenge	challenge	VERB
ftr-310	13	22	i.r.s	i.r.s	PROPN
ftr-310	13	23	.	.	PUNCT
ftr-310	14	1	actions	action	NOUN
ftr-310	14	2	.	.	PUNCT
ftr-310	15	1	if	if	SCONJ
ftr-310	15	2	properly	properly	ADV
ftr-310	15	3	designed	design	VERB
ftr-310	15	4	and	and	CCONJ
ftr-310	15	5	implemented	implement	VERB
ftr-310	15	6	,	,	PUNCT
ftr-310	15	7	such	such	ADJ
ftr-310	15	8	“	"	PUNCT
ftr-310	15	9	fire	fire	NOUN
ftr-310	15	10	-	-	PUNCT
ftr-310	15	11	alarm	alarm	NOUN
ftr-310	15	12	oversight	oversight	NOUN
ftr-310	15	13	”	"	PUNCT
ftr-310	15	14	would	would	AUX
ftr-310	15	15	permit	permit	VERB
ftr-310	15	16	oversight	oversight	NOUN
ftr-310	15	17	at	at	ADP
ftr-310	15	18	a	a	DET
ftr-310	15	19	significantly	significantly	ADV
ftr-310	15	20	lower	low	ADJ
ftr-310	15	21	cost	cost	NOUN
ftr-310	15	22	than	than	ADP
ftr-310	15	23	creating	create	VERB
ftr-310	15	24	another	another	DET
ftr-310	15	25	oversight	oversight	NOUN
ftr-310	15	26	board	board	NOUN
ftr-310	15	27	.	.	PUNCT
ftr-310	16	1	at	at	ADP
ftr-310	16	2	the	the	DET
ftr-310	16	3	same	same	ADJ
ftr-310	16	4	time	time	NOUN
ftr-310	16	5	,	,	PUNCT
ftr-310	16	6	it	it	PRON
ftr-310	16	7	would	would	AUX
ftr-310	16	8	be	be	AUX
ftr-310	16	9	more	more	ADV
ftr-310	16	10	effective	effective	ADJ
ftr-310	16	11	at	at	ADP
ftr-310	16	12	finding	find	VERB
ftr-310	16	13	and	and	CCONJ
ftr-310	16	14	responding	respond	VERB
ftr-310	16	15	to	to	ADP
ftr-310	16	16	i.r.s	i.r.s	NOUN
ftr-310	16	17	.	.	PUNCT
ftr-310	17	1	abuse	abuse	NOUN
ftr-310	17	2	of	of	ADP
ftr-310	17	3	the	the	DET
ftr-310	17	4	tax	tax	NOUN
ftr-310	17	5	system	system	NOUN
ftr-310	17	6	and	and	CCONJ
ftr-310	17	7	would	would	AUX
ftr-310	17	8	generally	generally	ADV
ftr-310	17	9	preserve	preserve	VERB
ftr-310	17	10	the	the	DET
ftr-310	17	11	i.r.s	i.r.	NOUN
ftr-310	17	12	.	.	PROPN
ftr-310	17	13	’s	’s	PART
ftr-310	17	14	administrative	administrative	ADJ
ftr-310	17	15	discretion	discretion	NOUN
ftr-310	17	16	in	in	ADP
ftr-310	17	17	deciding	decide	VERB
ftr-310	17	18	how	how	SCONJ
ftr-310	17	19	to	to	PART
ftr-310	17	20	enforce	enforce	VERB
ftr-310	17	21	the	the	DET
ftr-310	17	22	tax	tax	NOUN
ftr-310	17	23	law	law	NOUN
ftr-310	17	24	.	.	PUNCT
ftr-310	18	1	*	*	PUNCT
ftr-310	18	2	assistant	assistant	NOUN
ftr-310	18	3	professor	professor	NOUN
ftr-310	18	4	of	of	ADP
ftr-310	18	5	law	law	PROPN
ftr-310	18	6	,	,	PUNCT
ftr-310	18	7	loyola	loyola	PROPN
ftr-310	18	8	university	university	PROPN
ftr-310	18	9	chicago	chicago	PROPN
ftr-310	18	10	school	school	NOUN
ftr-310	18	11	of	of	ADP
ftr-310	18	12	law	law	NOUN
ftr-310	18	13	.	.	PUNCT
ftr-310	19	1	i	i	PRON
ftr-310	19	2	would	would	AUX
ftr-310	19	3	like	like	VERB
ftr-310	19	4	to	to	PART
ftr-310	19	5	thank	thank	VERB
ftr-310	19	6	the	the	DET
ftr-310	19	7	participants	participant	NOUN
ftr-310	19	8	at	at	ADP
ftr-310	19	9	the	the	DET
ftr-310	19	10	central	central	ADJ
ftr-310	19	11	states	states	PROPN
ftr-310	19	12	law	law	PROPN
ftr-310	19	13	schools	schools	PROPN
ftr-310	19	14	association	association	PROPN
ftr-310	19	15	2012	2012	NUM
ftr-310	19	16	annual	annual	ADJ
ftr-310	19	17	conference	conference	NOUN
ftr-310	19	18	,	,	PUNCT
ftr-310	19	19	the	the	DET
ftr-310	19	20	participants	participant	NOUN
ftr-310	19	21	in	in	ADP
ftr-310	19	22	the	the	DET
ftr-310	19	23	chicago	chicago	PROPN
ftr-310	19	24	junior	junior	ADJ
ftr-310	19	25	faculty	faculty	NOUN
ftr-310	19	26	workshop	workshop	NOUN
ftr-310	19	27	,	,	PUNCT
ftr-310	19	28	the	the	DET
ftr-310	19	29	participants	participant	NOUN
ftr-310	19	30	in	in	ADP
ftr-310	19	31	the	the	DET
ftr-310	19	32	junior	junior	ADJ
ftr-310	19	33	tax	tax	NOUN
ftr-310	19	34	roundtable	roundtable	NOUN
ftr-310	19	35	,	,	PUNCT
ftr-310	19	36	and	and	CCONJ
ftr-310	19	37	the	the	DET
ftr-310	19	38	faculty	faculty	NOUN
ftr-310	19	39	at	at	ADP
ftr-310	19	40	marquette	marquette	PROPN
ftr-310	19	41	university	university	PROPN
ftr-310	19	42	law	law	NOUN
ftr-310	19	43	school	school	NOUN
ftr-310	19	44	.	.	PUNCT
ftr-310	20	1	i	i	PRON
ftr-310	20	2	would	would	AUX
ftr-310	20	3	also	also	ADV
ftr-310	20	4	like	like	VERB
ftr-310	20	5	to	to	PART
ftr-310	20	6	thank	thank	VERB
ftr-310	20	7	jamie	jamie	PROPN
ftr-310	20	8	brunson	brunson	PROPN
ftr-310	20	9	for	for	ADP
ftr-310	20	10	her	her	PRON
ftr-310	20	11	support	support	NOUN
ftr-310	20	12	.	.	PUNCT
ftr-310	21	1	224	224	NUM
ftr-310	21	2	florida	florida	PROPN
ftr-310	21	3	tax	tax	NOUN
ftr-310	21	4	review	review	NOUN
ftr-310	21	5	[	[	X
ftr-310	21	6	vol	vol	NOUN
ftr-310	21	7	.	.	NOUN
ftr-310	21	8	14:6	14:6	NUM
ftr-310	21	9	i.	i.	NOUN
ftr-310	21	10	introduction	introduction	NOUN
ftr-310	21	11	.............................................................................	.............................................................................	PUNCT
ftr-310	21	12	224	224	NUM
ftr-310	21	13	ii	ii	NOUN
ftr-310	21	14	.	.	PUNCT
ftr-310	22	1	how	how	SCONJ
ftr-310	22	2	the	the	DET
ftr-310	22	3	irs	irs	PROPN
ftr-310	22	4	abuses	abuse	VERB
ftr-310	22	5	the	the	DET
ftr-310	22	6	tax	tax	NOUN
ftr-310	22	7	system	system	NOUN
ftr-310	22	8	...................................	...................................	PUNCT
ftr-310	22	9	228	228	NUM
ftr-310	22	10	a.	a.	NOUN
ftr-310	22	11	reading	reading	NOUN
ftr-310	22	12	and	and	CCONJ
ftr-310	22	13	as	as	ADP
ftr-310	22	14	or	or	CCONJ
ftr-310	22	15	...........................................................	...........................................................	PUNCT
ftr-310	22	16	228	228	NUM
ftr-310	22	17	b.	b.	PROPN
ftr-310	22	18	political	political	ADJ
ftr-310	22	19	campaigning	campaigning	NOUN
ftr-310	22	20	......................................................	......................................................	PUNCT
ftr-310	22	21	232	232	NUM
ftr-310	22	22	c.	c.	NOUN
ftr-310	22	23	commodity	commodity	NOUN
ftr-310	22	24	mutual	mutual	ADJ
ftr-310	22	25	funds	fund	NOUN
ftr-310	22	26	..................................................	..................................................	PUNCT
ftr-310	22	27	235	235	NUM
ftr-310	22	28	iii	iii	NOUN
ftr-310	22	29	.	.	PUNCT
ftr-310	23	1	current	current	ADJ
ftr-310	23	2	oversight	oversight	NOUN
ftr-310	23	3	of	of	ADP
ftr-310	23	4	the	the	DET
ftr-310	23	5	i.r.s	i.r.	NOUN
ftr-310	23	6	.	.	PUNCT
ftr-310	24	1	..........................................	..........................................	PUNCT
ftr-310	25	1	244	244	NUM
ftr-310	25	2	a.	a.	NOUN
ftr-310	25	3	the	the	DET
ftr-310	25	4	office	office	NOUN
ftr-310	25	5	of	of	ADP
ftr-310	25	6	the	the	DET
ftr-310	25	7	taxpayer	taxpayer	NOUN
ftr-310	25	8	advocate	advocate	NOUN
ftr-310	25	9	................................	................................	PUNCT
ftr-310	25	10	245	245	NUM
ftr-310	25	11	b.	b.	NOUN
ftr-310	25	12	the	the	DET
ftr-310	25	13	internal	internal	ADJ
ftr-310	25	14	revenue	revenue	NOUN
ftr-310	25	15	service	service	NOUN
ftr-310	25	16	oversight	oversight	NOUN
ftr-310	25	17	board	board	NOUN
ftr-310	25	18	................	................	PUNCT
ftr-310	25	19	248	248	NUM
ftr-310	25	20	iv	iv	NOUN
ftr-310	25	21	.	.	PUNCT
ftr-310	26	1	suboptimal	suboptimal	ADJ
ftr-310	26	2	oversight	oversight	NOUN
ftr-310	26	3	............................................................	............................................................	PUNCT
ftr-310	27	1	249	249	NUM
ftr-310	27	2	a.	a.	NOUN
ftr-310	27	3	congress	congress	PROPN
ftr-310	27	4	can	can	AUX
ftr-310	27	5	not	not	PART
ftr-310	27	6	provide	provide	VERB
ftr-310	27	7	effective	effective	ADJ
ftr-310	27	8	oversight	oversight	NOUN
ftr-310	27	9	..................	..................	PUNCT
ftr-310	28	1	249	249	NUM
ftr-310	28	2	b.	b.	NOUN
ftr-310	28	3	the	the	DET
ftr-310	28	4	office	office	NOUN
ftr-310	28	5	of	of	ADP
ftr-310	28	6	the	the	DET
ftr-310	28	7	taxpayer	taxpayer	NOUN
ftr-310	28	8	advocate	advocate	NOUN
ftr-310	28	9	does	do	AUX
ftr-310	28	10	not	not	PART
ftr-310	28	11	have	have	VERB
ftr-310	28	12	the	the	DET
ftr-310	28	13	resources	resource	NOUN
ftr-310	28	14	to	to	PART
ftr-310	28	15	protect	protect	VERB
ftr-310	28	16	the	the	DET
ftr-310	28	17	tax	tax	NOUN
ftr-310	28	18	system	system	NOUN
ftr-310	28	19	..................	..................	PUNCT
ftr-310	29	1	250	250	NUM
ftr-310	29	2	c.	c.	NOUN
ftr-310	29	3	the	the	DET
ftr-310	29	4	internal	internal	ADJ
ftr-310	29	5	revenue	revenue	NOUN
ftr-310	29	6	service	service	NOUN
ftr-310	29	7	oversight	oversight	NOUN
ftr-310	29	8	board	board	NOUN
ftr-310	29	9	is	be	AUX
ftr-310	29	10	not	not	PART
ftr-310	29	11	constituted	constitute	VERB
ftr-310	29	12	to	to	PART
ftr-310	29	13	protect	protect	VERB
ftr-310	29	14	the	the	DET
ftr-310	29	15	tax	tax	NOUN
ftr-310	29	16	system	system	NOUN
ftr-310	29	17	....................	....................	PUNCT
ftr-310	30	1	253	253	NUM
ftr-310	30	2	d.	d.	NOUN
ftr-310	30	3	if	if	SCONJ
ftr-310	30	4	we	we	PRON
ftr-310	30	5	want	want	VERB
ftr-310	30	6	an	an	DET
ftr-310	30	7	oversight	oversight	NOUN
ftr-310	30	8	board	board	NOUN
ftr-310	30	9	,	,	PUNCT
ftr-310	30	10	congress	congress	PROPN
ftr-310	30	11	could	could	AUX
ftr-310	30	12	form	form	VERB
ftr-310	30	13	a	a	DET
ftr-310	30	14	new	new	ADJ
ftr-310	30	15	one	one	NUM
ftr-310	30	16	...............................................................	...............................................................	PUNCT
ftr-310	30	17	254	254	NUM
ftr-310	30	18	v.	v.	ADP
ftr-310	30	19	fire	fire	NOUN
ftr-310	30	20	alarm	alarm	NOUN
ftr-310	30	21	oversight	oversight	NOUN
ftr-310	30	22	............................................................	............................................................	PUNCT
ftr-310	31	1	259	259	NUM
ftr-310	31	2	a.	a.	NOUN
ftr-310	31	3	deputizing	deputize	VERB
ftr-310	31	4	the	the	DET
ftr-310	31	5	public	public	NOUN
ftr-310	31	6	........................................................	........................................................	PUNCT
ftr-310	31	7	260	260	NUM
ftr-310	31	8	b.	b.	NOUN
ftr-310	31	9	standing	standing	NOUN
ftr-310	31	10	and	and	CCONJ
ftr-310	31	11	fire	fire	NOUN
ftr-310	31	12	-	-	PUNCT
ftr-310	31	13	alarm	alarm	NOUN
ftr-310	31	14	standing	stand	VERB
ftr-310	31	15	...................................	...................................	PUNCT
ftr-310	31	16	262	262	NUM
ftr-310	31	17	c.	c.	PROPN
ftr-310	31	18	prudential	prudential	PROPN
ftr-310	31	19	considerations	consideration	NOUN
ftr-310	31	20	................................................	................................................	PUNCT
ftr-310	31	21	265	265	NUM
ftr-310	31	22	vi	vi	NOUN
ftr-310	31	23	.	.	PUNCT
ftr-310	31	24	conclusion	conclusion	NOUN
ftr-310	31	25	..................................................................................	..................................................................................	PUNCT
ftr-310	31	26	272	272	NUM
ftr-310	31	27	i.	i.	NOUN
ftr-310	31	28	introduction	introduction	NOUN
ftr-310	31	29	taxpayers	taxpayer	NOUN
ftr-310	31	30	dislike	dislike	VERB
ftr-310	31	31	and	and	CCONJ
ftr-310	31	32	distrust	distrust	VERB
ftr-310	31	33	tax	tax	NOUN
ftr-310	31	34	collectors	collector	NOUN
ftr-310	31	35	.	.	PUNCT
ftr-310	32	1	these	these	DET
ftr-310	32	2	feelings	feeling	NOUN
ftr-310	32	3	transcend	transcend	VERB
ftr-310	32	4	time	time	NOUN
ftr-310	32	5	and	and	CCONJ
ftr-310	32	6	culture	culture	NOUN
ftr-310	32	7	.	.	PUNCT
ftr-310	33	1	in	in	ADP
ftr-310	33	2	ancient	ancient	ADJ
ftr-310	33	3	egypt	egypt	PROPN
ftr-310	33	4	,	,	PUNCT
ftr-310	33	5	for	for	ADP
ftr-310	33	6	example	example	NOUN
ftr-310	33	7	,	,	PUNCT
ftr-310	33	8	the	the	DET
ftr-310	33	9	government	government	NOUN
ftr-310	33	10	leased	lease	VERB
ftr-310	33	11	tax	tax	NOUN
ftr-310	33	12	collection	collection	NOUN
ftr-310	33	13	to	to	ADP
ftr-310	33	14	the	the	DET
ftr-310	33	15	highest	high	ADJ
ftr-310	33	16	bidder	bidder	NOUN
ftr-310	33	17	;	;	PUNCT
ftr-310	33	18	the	the	DET
ftr-310	33	19	tax	tax	NOUN
ftr-310	33	20	collector	collector	NOUN
ftr-310	33	21	had	have	VERB
ftr-310	33	22	to	to	PART
ftr-310	33	23	remit	remit	VERB
ftr-310	33	24	a	a	DET
ftr-310	33	25	set	set	VERB
ftr-310	33	26	amount	amount	NOUN
ftr-310	33	27	to	to	ADP
ftr-310	33	28	the	the	DET
ftr-310	33	29	government	government	NOUN
ftr-310	33	30	,	,	PUNCT
ftr-310	33	31	irrespective	irrespective	ADV
ftr-310	33	32	of	of	ADP
ftr-310	33	33	its	its	PRON
ftr-310	33	34	collections	collection	NOUN
ftr-310	33	35	.	.	PUNCT
ftr-310	34	1	to	to	PART
ftr-310	34	2	prevent	prevent	VERB
ftr-310	34	3	abuse	abuse	NOUN
ftr-310	34	4	,	,	PUNCT
ftr-310	34	5	the	the	DET
ftr-310	34	6	government	government	NOUN
ftr-310	34	7	required	require	VERB
ftr-310	34	8	these	these	DET
ftr-310	34	9	tax	tax	NOUN
ftr-310	34	10	collectors	collector	NOUN
ftr-310	34	11	to	to	PART
ftr-310	34	12	provide	provide	VERB
ftr-310	34	13	receipts	receipt	NOUN
ftr-310	34	14	to	to	ADP
ftr-310	34	15	taxpayers	taxpayer	NOUN
ftr-310	34	16	.	.	PUNCT
ftr-310	35	1	1	1	NUM
ftr-310	35	2	the	the	DET
ftr-310	35	3	authors	author	NOUN
ftr-310	35	4	of	of	ADP
ftr-310	35	5	the	the	DET
ftr-310	35	6	new	new	ADJ
ftr-310	35	7	testament	testament	NOUN
ftr-310	35	8	categorized	categorize	VERB
ftr-310	35	9	tax	tax	NOUN
ftr-310	35	10	collectors	collector	NOUN
ftr-310	35	11	alongside	alongside	ADP
ftr-310	35	12	extortioners	extortioner	NOUN
ftr-310	35	13	,	,	PUNCT
ftr-310	35	14	adulterers	adulterer	NOUN
ftr-310	35	15	,	,	PUNCT
ftr-310	35	16	and	and	CCONJ
ftr-310	35	17	the	the	DET
ftr-310	35	18	unjust	unjust	ADJ
ftr-310	35	19	.	.	PUNCT
ftr-310	36	1	2	2	NUM
ftr-310	36	2	a	a	DET
ftr-310	36	3	thousand	thousand	NUM
ftr-310	36	4	years	year	NOUN
ftr-310	36	5	later	later	ADV
ftr-310	36	6	,	,	PUNCT
ftr-310	36	7	byzantine	byzantine	ADJ
ftr-310	36	8	peasants	peasant	NOUN
ftr-310	36	9	fled	flee	VERB
ftr-310	36	10	the	the	DET
ftr-310	36	11	“	"	PUNCT
ftr-310	36	12	merciless	merciless	ADJ
ftr-310	36	13	tax	tax	NOUN
ftr-310	36	14	collector	collector	NOUN
ftr-310	36	15	.	.	PUNCT
ftr-310	36	16	”	"	PUNCT
ftr-310	37	1	3	3	NUM
ftr-310	37	2	in	in	ADP
ftr-310	37	3	eighteenth	eighteenth	ADJ
ftr-310	37	4	-	-	PUNCT
ftr-310	37	5	century	century	NOUN
ftr-310	37	6	wales	wale	NOUN
ftr-310	37	7	,	,	PUNCT
ftr-310	37	8	tax	tax	NOUN
ftr-310	37	9	men	man	NOUN
ftr-310	37	10	attempting	attempt	VERB
ftr-310	37	11	to	to	PART
ftr-310	37	12	collect	collect	VERB
ftr-310	37	13	the	the	DET
ftr-310	37	14	excise	excise	NOUN
ftr-310	37	15	tax	tax	NOUN
ftr-310	37	16	on	on	ADP
ftr-310	37	17	spirits	spirit	NOUN
ftr-310	37	18	found	find	VERB
ftr-310	37	19	1	1	NUM
ftr-310	37	20	.	.	PUNCT
ftr-310	38	1	william	william	PROPN
ftr-310	38	2	harms	harm	NOUN
ftr-310	38	3	,	,	PUNCT
ftr-310	38	4	chicago	chicago	PROPN
ftr-310	38	5	demotic	demotic	ADJ
ftr-310	38	6	dictionary	dictionary	NOUN
ftr-310	38	7	refines	refine	VERB
ftr-310	38	8	knowledge	knowledge	NOUN
ftr-310	38	9	of	of	ADP
ftr-310	38	10	influential	influential	ADJ
ftr-310	38	11	language	language	NOUN
ftr-310	38	12	,	,	PUNCT
ftr-310	38	13	uchicagonews	uchicagonews	PROPN
ftr-310	38	14	,	,	PUNCT
ftr-310	38	15	sept	sept	PROPN
ftr-310	38	16	.	.	PROPN
ftr-310	38	17	17	17	NUM
ftr-310	38	18	,	,	PUNCT
ftr-310	38	19	2012	2012	NUM
ftr-310	38	20	,	,	PUNCT
ftr-310	38	21	http://news.uchicago.edu/	http://news.uchicago.edu/	PROPN
ftr-310	38	22	article/2012/09/17	article/2012/09/17	PROPN
ftr-310	38	23	/	/	SYM
ftr-310	38	24	chicago	chicago	PROPN
ftr-310	38	25	-	-	PUNCT
ftr-310	38	26	demotic	demotic	ADJ
ftr-310	38	27	-	-	PUNCT
ftr-310	38	28	dictionary	dictionary	ADJ
ftr-310	38	29	-	-	PUNCT
ftr-310	38	30	refines	refine	NOUN
ftr-310	38	31	-	-	PUNCT
ftr-310	38	32	knowledge	knowledge	NOUN
ftr-310	38	33	-	-	PUNCT
ftr-310	38	34	influential	influential	ADJ
ftr-310	38	35	-	-	PUNCT
ftr-310	38	36	lang	lang	NOUN
ftr-310	38	37	uage	uage	NOUN
ftr-310	38	38	.	.	PROPN
ftr-310	39	1	2	2	X
ftr-310	39	2	.	.	X
ftr-310	39	3	william	william	PROPN
ftr-310	39	4	o.	o.	PROPN
ftr-310	39	5	walker	walker	PROPN
ftr-310	39	6	,	,	PUNCT
ftr-310	39	7	jr	jr	PROPN
ftr-310	39	8	.	.	PROPN
ftr-310	39	9	,	,	PUNCT
ftr-310	39	10	jesus	jesus	PROPN
ftr-310	39	11	and	and	CCONJ
ftr-310	39	12	the	the	DET
ftr-310	39	13	tax	tax	NOUN
ftr-310	39	14	collectors	collector	NOUN
ftr-310	39	15	,	,	PUNCT
ftr-310	39	16	97	97	NUM
ftr-310	39	17	j.	j.	PROPN
ftr-310	39	18	biblical	biblical	PROPN
ftr-310	39	19	literature	literature	PROPN
ftr-310	39	20	221	221	NUM
ftr-310	39	21	,	,	PUNCT
ftr-310	39	22	229	229	NUM
ftr-310	39	23	(	(	PUNCT
ftr-310	39	24	1978	1978	NUM
ftr-310	39	25	)	)	PUNCT
ftr-310	39	26	.	.	PUNCT
ftr-310	40	1	3	3	X
ftr-310	40	2	.	.	X
ftr-310	40	3	charles	charles	PROPN
ftr-310	40	4	m.	m.	PROPN
ftr-310	40	5	brand	brand	PROPN
ftr-310	40	6	,	,	PUNCT
ftr-310	40	7	two	two	NUM
ftr-310	40	8	byzantine	byzantine	ADJ
ftr-310	40	9	treatises	treatise	NOUN
ftr-310	40	10	on	on	ADP
ftr-310	40	11	taxation	taxation	NOUN
ftr-310	40	12	,	,	PUNCT
ftr-310	40	13	25	25	NUM
ftr-310	40	14	tradition	tradition	NOUN
ftr-310	40	15	35	35	NUM
ftr-310	40	16	,	,	PUNCT
ftr-310	40	17	38	38	NUM
ftr-310	40	18	(	(	PUNCT
ftr-310	40	19	1969	1969	NUM
ftr-310	40	20	)	)	PUNCT
ftr-310	40	21	.	.	PUNCT
ftr-310	41	1	2013	2013	NUM
ftr-310	41	2	]	]	PUNCT
ftr-310	41	3	preventing	prevent	VERB
ftr-310	41	4	i.r.s	i.r.	NOUN
ftr-310	41	5	.	.	PUNCT
ftr-310	42	1	abuse	abuse	NOUN
ftr-310	42	2	of	of	ADP
ftr-310	42	3	the	the	DET
ftr-310	42	4	tax	tax	NOUN
ftr-310	42	5	system	system	NOUN
ftr-310	42	6	225	225	NUM
ftr-310	42	7	themselves	themselves	PRON
ftr-310	42	8	attacked	attack	VERB
ftr-310	42	9	,	,	PUNCT
ftr-310	42	10	horsewhipped	horsewhip	VERB
ftr-310	42	11	,	,	PUNCT
ftr-310	42	12	robbed	rob	VERB
ftr-310	42	13	,	,	PUNCT
ftr-310	42	14	killed	kill	VERB
ftr-310	42	15	,	,	PUNCT
ftr-310	42	16	and	and	CCONJ
ftr-310	42	17	disfigured	disfigure	VERB
ftr-310	42	18	.	.	PUNCT
ftr-310	43	1	4	4	NUM
ftr-310	44	1	and	and	CCONJ
ftr-310	44	2	,	,	PUNCT
ftr-310	44	3	in	in	ADP
ftr-310	44	4	the	the	DET
ftr-310	44	5	united	united	PROPN
ftr-310	44	6	states	states	PROPN
ftr-310	44	7	in	in	ADP
ftr-310	44	8	the	the	DET
ftr-310	44	9	nineteenth	nineteenth	ADJ
ftr-310	44	10	century	century	NOUN
ftr-310	44	11	,	,	PUNCT
ftr-310	44	12	tax	tax	NOUN
ftr-310	44	13	collectors	collector	NOUN
ftr-310	44	14	earned	earn	VERB
ftr-310	44	15	the	the	DET
ftr-310	44	16	public	public	NOUN
ftr-310	44	17	’s	’s	PART
ftr-310	44	18	disdain	disdain	NOUN
ftr-310	44	19	through	through	ADP
ftr-310	44	20	incompetence	incompetence	NOUN
ftr-310	44	21	and	and	CCONJ
ftr-310	44	22	corruption	corruption	NOUN
ftr-310	44	23	.	.	PUNCT
ftr-310	45	1	5	5	NUM
ftr-310	45	2	modern	modern	ADJ
ftr-310	45	3	tax	tax	NOUN
ftr-310	45	4	regimes	regime	NOUN
ftr-310	45	5	have	have	AUX
ftr-310	45	6	not	not	PART
ftr-310	45	7	overcome	overcome	VERB
ftr-310	45	8	this	this	DET
ftr-310	45	9	dislike	dislike	NOUN
ftr-310	45	10	and	and	CCONJ
ftr-310	45	11	distrust	distrust	NOUN
ftr-310	45	12	.	.	PUNCT
ftr-310	46	1	in	in	ADP
ftr-310	46	2	contemporary	contemporary	PROPN
ftr-310	46	3	tanzania	tanzania	PROPN
ftr-310	46	4	,	,	PUNCT
ftr-310	46	5	taxpayers	taxpayer	NOUN
ftr-310	46	6	hide	hide	VERB
ftr-310	46	7	in	in	ADP
ftr-310	46	8	the	the	DET
ftr-310	46	9	bush	bush	PROPN
ftr-310	46	10	to	to	PART
ftr-310	46	11	evade	evade	VERB
ftr-310	46	12	tax	tax	NOUN
ftr-310	46	13	collectors	collector	NOUN
ftr-310	46	14	and	and	CCONJ
ftr-310	46	15	,	,	PUNCT
ftr-310	46	16	when	when	SCONJ
ftr-310	46	17	tax	tax	NOUN
ftr-310	46	18	collectors	collector	NOUN
ftr-310	46	19	use	use	VERB
ftr-310	46	20	more	more	ADV
ftr-310	46	21	coercive	coercive	ADJ
ftr-310	46	22	means	mean	NOUN
ftr-310	46	23	to	to	PART
ftr-310	46	24	collect	collect	VERB
ftr-310	46	25	taxes	taxis	NOUN
ftr-310	46	26	,	,	PUNCT
ftr-310	46	27	taxpayers	taxpayer	NOUN
ftr-310	46	28	reciprocate	reciprocate	VERB
ftr-310	46	29	by	by	ADP
ftr-310	46	30	,	,	PUNCT
ftr-310	46	31	among	among	ADP
ftr-310	46	32	other	other	ADJ
ftr-310	46	33	things	thing	NOUN
ftr-310	46	34	,	,	PUNCT
ftr-310	46	35	attacking	attack	VERB
ftr-310	46	36	tax	tax	NOUN
ftr-310	46	37	collectors	collector	NOUN
ftr-310	46	38	and	and	CCONJ
ftr-310	46	39	burning	burn	VERB
ftr-310	46	40	their	their	PRON
ftr-310	46	41	offices	office	NOUN
ftr-310	46	42	.	.	PUNCT
ftr-310	47	1	6	6	NUM
ftr-310	47	2	anecdotal	anecdotal	ADJ
ftr-310	47	3	evidence	evidence	NOUN
ftr-310	47	4	suggests	suggest	VERB
ftr-310	47	5	that	that	SCONJ
ftr-310	47	6	tax	tax	NOUN
ftr-310	47	7	collectors	collector	NOUN
ftr-310	47	8	broadly	broadly	ADV
ftr-310	47	9	accept	accept	VERB
ftr-310	47	10	bribes	bribe	NOUN
ftr-310	47	11	in	in	ADP
ftr-310	47	12	taiwan	taiwan	PROPN
ftr-310	47	13	,	,	PUNCT
ftr-310	47	14	india	india	PROPN
ftr-310	47	15	,	,	PUNCT
ftr-310	47	16	nepal	nepal	ADJ
ftr-310	47	17	,	,	PUNCT
ftr-310	47	18	and	and	CCONJ
ftr-310	47	19	thailand	thailand	PROPN
ftr-310	47	20	.	.	PROPN
ftr-310	47	21	7	7	NUM
ftr-310	48	1	the	the	DET
ftr-310	48	2	dislike	dislike	NOUN
ftr-310	48	3	and	and	CCONJ
ftr-310	48	4	distrust	distrust	NOUN
ftr-310	48	5	of	of	ADP
ftr-310	48	6	tax	tax	NOUN
ftr-310	48	7	collectors	collector	NOUN
ftr-310	48	8	in	in	ADP
ftr-310	48	9	the	the	DET
ftr-310	48	10	modern	modern	ADJ
ftr-310	48	11	era	era	NOUN
ftr-310	48	12	extends	extend	VERB
ftr-310	48	13	beyond	beyond	ADP
ftr-310	48	14	the	the	DET
ftr-310	48	15	taxpayers	taxpayer	NOUN
ftr-310	48	16	of	of	ADP
ftr-310	48	17	developing	develop	VERB
ftr-310	48	18	economies	economy	NOUN
ftr-310	48	19	.	.	PUNCT
ftr-310	49	1	the	the	DET
ftr-310	49	2	american	american	ADJ
ftr-310	49	3	public	public	NOUN
ftr-310	49	4	,	,	PUNCT
ftr-310	49	5	for	for	ADP
ftr-310	49	6	example	example	NOUN
ftr-310	49	7	,	,	PUNCT
ftr-310	49	8	generally	generally	ADV
ftr-310	49	9	dislikes	dislike	VERB
ftr-310	49	10	the	the	DET
ftr-310	49	11	i.r.s	i.r.	NOUN
ftr-310	49	12	.	.	PUNCT
ftr-310	49	13	8	8	NUM
ftr-310	49	14	for	for	ADP
ftr-310	49	15	a	a	DET
ftr-310	49	16	select	select	ADJ
ftr-310	49	17	few	few	ADJ
ftr-310	49	18	,	,	PUNCT
ftr-310	49	19	this	this	DET
ftr-310	49	20	dislike	dislike	NOUN
ftr-310	49	21	leaves	leave	VERB
ftr-310	49	22	the	the	DET
ftr-310	49	23	world	world	NOUN
ftr-310	49	24	of	of	ADP
ftr-310	49	25	the	the	DET
ftr-310	49	26	reasonable	reasonable	ADJ
ftr-310	49	27	and	and	CCONJ
ftr-310	49	28	extends	extend	VERB
ftr-310	49	29	itself	itself	PRON
ftr-310	49	30	into	into	ADP
ftr-310	49	31	the	the	DET
ftr-310	49	32	hyperbolical	hyperbolical	ADJ
ftr-310	49	33	.	.	PUNCT
ftr-310	50	1	9	9	NUM
ftr-310	50	2	but	but	CCONJ
ftr-310	50	3	dislike	dislike	NOUN
ftr-310	50	4	and	and	CCONJ
ftr-310	50	5	distrust	distrust	NOUN
ftr-310	50	6	of	of	ADP
ftr-310	50	7	the	the	DET
ftr-310	50	8	i.r.s	i.r.	NOUN
ftr-310	50	9	.	.	PUNCT
ftr-310	50	10	is	be	AUX
ftr-310	50	11	not	not	PART
ftr-310	50	12	the	the	DET
ftr-310	50	13	exclusive	exclusive	ADJ
ftr-310	50	14	realm	realm	NOUN
ftr-310	50	15	of	of	ADP
ftr-310	50	16	the	the	DET
ftr-310	50	17	conspiracy	conspiracy	NOUN
ftr-310	50	18	theorist	theorist	NOUN
ftr-310	50	19	and	and	CCONJ
ftr-310	50	20	the	the	DET
ftr-310	50	21	tax	tax	NOUN
ftr-310	50	22	protestor	protestor	NOUN
ftr-310	50	23	.	.	PUNCT
ftr-310	51	1	taxpayers	taxpayer	NOUN
ftr-310	51	2	remain	remain	VERB
ftr-310	51	3	aware	aware	ADJ
ftr-310	51	4	that	that	SCONJ
ftr-310	51	5	president	president	PROPN
ftr-310	51	6	nixon	nixon	PROPN
ftr-310	51	7	attempted	attempt	VERB
ftr-310	51	8	to	to	PART
ftr-310	51	9	use	use	VERB
ftr-310	51	10	the	the	DET
ftr-310	51	11	i.r.s	i.r.s	NOUN
ftr-310	51	12	.	.	PUNCT
ftr-310	52	1	to	to	PART
ftr-310	52	2	harass	harass	VERB
ftr-310	52	3	his	his	PRON
ftr-310	52	4	political	political	ADJ
ftr-310	52	5	enemies	enemy	NOUN
ftr-310	52	6	.	.	PUNCT
ftr-310	53	1	10	10	NUM
ftr-310	54	1	and	and	CCONJ
ftr-310	54	2	they	they	PRON
ftr-310	54	3	remain	remain	VERB
ftr-310	54	4	aware	aware	ADJ
ftr-310	54	5	that	that	SCONJ
ftr-310	54	6	,	,	PUNCT
ftr-310	54	7	should	should	AUX
ftr-310	54	8	they	they	PRON
ftr-310	54	9	be	be	AUX
ftr-310	54	10	unlucky	unlucky	ADJ
ftr-310	54	11	enough	enough	ADV
ftr-310	54	12	to	to	PART
ftr-310	54	13	catch	catch	VERB
ftr-310	54	14	the	the	DET
ftr-310	54	15	i.r.s	i.r.	NOUN
ftr-310	54	16	.	.	PUNCT
ftr-310	54	17	’s	’s	PART
ftr-310	54	18	notice	notice	NOUN
ftr-310	54	19	,	,	PUNCT
ftr-310	54	20	it	it	PRON
ftr-310	54	21	could	could	AUX
ftr-310	54	22	bring	bring	VERB
ftr-310	54	23	its	its	PRON
ftr-310	54	24	full	full	ADJ
ftr-310	54	25	administrative	administrative	ADJ
ftr-310	54	26	powers	power	NOUN
ftr-310	54	27	to	to	PART
ftr-310	54	28	bear	bear	VERB
ftr-310	54	29	against	against	ADP
ftr-310	54	30	them	they	PRON
ftr-310	54	31	.	.	PUNCT
ftr-310	55	1	in	in	ADP
ftr-310	55	2	september	september	PROPN
ftr-310	55	3	of	of	ADP
ftr-310	55	4	1997	1997	NUM
ftr-310	55	5	,	,	PUNCT
ftr-310	55	6	the	the	DET
ftr-310	55	7	senate	senate	PROPN
ftr-310	55	8	judiciary	judiciary	PROPN
ftr-310	55	9	committee	committee	PROPN
ftr-310	55	10	heard	hear	VERB
ftr-310	55	11	three	three	NUM
ftr-310	55	12	days	day	NOUN
ftr-310	55	13	of	of	ADP
ftr-310	55	14	testimony	testimony	NOUN
ftr-310	55	15	about	about	ADP
ftr-310	55	16	the	the	DET
ftr-310	55	17	unchecked	unchecked	ADJ
ftr-310	55	18	abuses	abuse	NOUN
ftr-310	55	19	of	of	ADP
ftr-310	55	20	taxpayers	taxpayer	NOUN
ftr-310	55	21	at	at	ADP
ftr-310	55	22	the	the	DET
ftr-310	55	23	hands	hand	NOUN
ftr-310	55	24	of	of	ADP
ftr-310	55	25	the	the	DET
ftr-310	55	26	i.r.s	i.r.	NOUN
ftr-310	55	27	.	.	PUNCT
ftr-310	56	1	11	11	NUM
ftr-310	56	2	a	a	DET
ftr-310	56	3	retired	retire	VERB
ftr-310	56	4	priest	priest	NOUN
ftr-310	56	5	testified	testify	VERB
ftr-310	56	6	that	that	SCONJ
ftr-310	56	7	the	the	DET
ftr-310	56	8	i.r.s	i.r.	NOUN
ftr-310	56	9	.	.	PUNCT
ftr-310	56	10	wrongly	wrongly	ADV
ftr-310	56	11	assessed	assess	VERB
ftr-310	56	12	$	$	SYM
ftr-310	56	13	18,000	18,000	NUM
ftr-310	56	14	in	in	ADP
ftr-310	56	15	taxes	taxis	NOUN
ftr-310	56	16	from	from	ADP
ftr-310	56	17	his	his	PRON
ftr-310	56	18	mother	mother	NOUN
ftr-310	56	19	’s	’s	PART
ftr-310	56	20	estate	estate	NOUN
ftr-310	56	21	.	.	PUNCT
ftr-310	57	1	12	12	NUM
ftr-310	57	2	a	a	DET
ftr-310	57	3	california	california	PROPN
ftr-310	57	4	woman	woman	NOUN
ftr-310	57	5	testified	testify	VERB
ftr-310	57	6	that	that	SCONJ
ftr-310	57	7	$	$	SYM
ftr-310	57	8	7,000	7,000	NUM
ftr-310	57	9	in	in	ADP
ftr-310	57	10	back	back	ADJ
ftr-310	57	11	taxes	taxis	NOUN
ftr-310	57	12	ballooned	balloon	VERB
ftr-310	57	13	to	to	ADP
ftr-310	57	14	$	$	SYM
ftr-310	57	15	16,000	16,000	NUM
ftr-310	57	16	while	while	SCONJ
ftr-310	57	17	the	the	DET
ftr-310	57	18	i.r.s	i.r.	NOUN
ftr-310	57	19	.	.	PUNCT
ftr-310	58	1	sent	send	VERB
ftr-310	58	2	notices	notice	NOUN
ftr-310	58	3	only	only	ADV
ftr-310	58	4	to	to	ADP
ftr-310	58	5	her	her	PRON
ftr-310	58	6	4	4	NUM
ftr-310	58	7	.	.	PUNCT
ftr-310	59	1	thomas	thomas	PROPN
ftr-310	59	2	p.	p.	PROPN
ftr-310	59	3	slaughter	slaughter	PROPN
ftr-310	59	4	,	,	PUNCT
ftr-310	59	5	the	the	DET
ftr-310	59	6	whiskey	whiskey	NOUN
ftr-310	59	7	rebellion	rebellion	NOUN
ftr-310	59	8	13	13	NUM
ftr-310	59	9	(	(	PUNCT
ftr-310	59	10	1986	1986	NUM
ftr-310	59	11	)	)	PUNCT
ftr-310	59	12	.	.	PUNCT
ftr-310	60	1	5	5	X
ftr-310	60	2	.	.	X
ftr-310	60	3	harry	harry	PROPN
ftr-310	60	4	edwin	edwin	PROPN
ftr-310	60	5	smith	smith	PROPN
ftr-310	60	6	,	,	PUNCT
ftr-310	60	7	the	the	DET
ftr-310	60	8	united	united	PROPN
ftr-310	60	9	states	states	PROPN
ftr-310	60	10	federal	federal	ADJ
ftr-310	60	11	internal	internal	ADJ
ftr-310	60	12	tax	tax	NOUN
ftr-310	60	13	history	history	NOUN
ftr-310	60	14	from	from	ADP
ftr-310	60	15	1861	1861	NUM
ftr-310	60	16	to	to	ADP
ftr-310	60	17	1871	1871	NUM
ftr-310	60	18	282	282	NUM
ftr-310	60	19	(	(	PUNCT
ftr-310	60	20	1914	1914	NUM
ftr-310	60	21	)	)	PUNCT
ftr-310	60	22	.	.	PUNCT
ftr-310	61	1	6	6	X
ftr-310	61	2	.	.	X
ftr-310	61	3	odd	odd	ADJ
ftr-310	61	4	-	-	PUNCT
ftr-310	61	5	helge	helge	NOUN
ftr-310	61	6	fjeldstad	fjeldstad	PROPN
ftr-310	61	7	,	,	PUNCT
ftr-310	61	8	taxation	taxation	NOUN
ftr-310	61	9	,	,	PUNCT
ftr-310	61	10	coercion	coercion	NOUN
ftr-310	61	11	and	and	CCONJ
ftr-310	61	12	donors	donor	NOUN
ftr-310	61	13	:	:	PUNCT
ftr-310	61	14	local	local	ADJ
ftr-310	61	15	government	government	NOUN
ftr-310	61	16	tax	tax	NOUN
ftr-310	61	17	enforcement	enforcement	NOUN
ftr-310	61	18	in	in	ADP
ftr-310	61	19	tanzania	tanzania	PROPN
ftr-310	61	20	,	,	PUNCT
ftr-310	61	21	39	39	NUM
ftr-310	61	22	j.	j.	PROPN
ftr-310	61	23	mod	mod	PROPN
ftr-310	61	24	.	.	PUNCT
ftr-310	62	1	afr	afr	PROPN
ftr-310	62	2	.	.	PUNCT
ftr-310	62	3	stud	stud	PROPN
ftr-310	62	4	.	.	PUNCT
ftr-310	63	1	289	289	NUM
ftr-310	63	2	,	,	PUNCT
ftr-310	63	3	295	295	NUM
ftr-310	63	4	(	(	PUNCT
ftr-310	63	5	2001	2001	NUM
ftr-310	63	6	)	)	PUNCT
ftr-310	63	7	.	.	PUNCT
ftr-310	64	1	7	7	X
ftr-310	64	2	.	.	X
ftr-310	64	3	jean	jean	PROPN
ftr-310	64	4	hindricks	hindricks	PROPN
ftr-310	64	5	,	,	PUNCT
ftr-310	64	6	michael	michael	PROPN
ftr-310	64	7	keen	keen	PROPN
ftr-310	64	8	&	&	CCONJ
ftr-310	64	9	abhinay	abhinay	PROPN
ftr-310	64	10	muthoo	muthoo	PROPN
ftr-310	64	11	,	,	PUNCT
ftr-310	64	12	corruption	corruption	NOUN
ftr-310	64	13	,	,	PUNCT
ftr-310	64	14	extortion	extortion	NOUN
ftr-310	64	15	and	and	CCONJ
ftr-310	64	16	evasion	evasion	NOUN
ftr-310	64	17	,	,	PUNCT
ftr-310	64	18	74	74	NUM
ftr-310	64	19	j.	j.	PROPN
ftr-310	64	20	pub	pub	PROPN
ftr-310	64	21	.	.	PUNCT
ftr-310	65	1	econ	econ	PROPN
ftr-310	65	2	.	.	PUNCT
ftr-310	66	1	395	395	NUM
ftr-310	66	2	,	,	PUNCT
ftr-310	66	3	396	396	NUM
ftr-310	66	4	n.1	n.1	NOUN
ftr-310	66	5	(	(	PUNCT
ftr-310	66	6	1999	1999	NUM
ftr-310	66	7	)	)	PUNCT
ftr-310	66	8	.	.	PUNCT
ftr-310	67	1	8	8	X
ftr-310	67	2	.	.	X
ftr-310	67	3	see	see	VERB
ftr-310	67	4	pat	pat	PROPN
ftr-310	67	5	widder	widder	PROPN
ftr-310	67	6	,	,	PUNCT
ftr-310	67	7	fairness	fairness	NOUN
ftr-310	67	8	&	&	CCONJ
ftr-310	67	9	abuse	abuse	NOUN
ftr-310	67	10	:	:	PUNCT
ftr-310	67	11	a	a	DET
ftr-310	67	12	delicate	delicate	ADJ
ftr-310	67	13	balance	balance	NOUN
ftr-310	67	14	,	,	PUNCT
ftr-310	67	15	chi	chi	PROPN
ftr-310	67	16	.	.	PUNCT
ftr-310	68	1	trib	trib	PROPN
ftr-310	68	2	.	.	PROPN
ftr-310	68	3	,	,	PUNCT
ftr-310	68	4	sept	sept	PROPN
ftr-310	68	5	.	.	PROPN
ftr-310	68	6	28	28	NUM
ftr-310	68	7	,	,	PUNCT
ftr-310	68	8	1997	1997	NUM
ftr-310	68	9	,	,	PUNCT
ftr-310	68	10	at	at	ADP
ftr-310	68	11	c1	c1	PROPN
ftr-310	68	12	(	(	PUNCT
ftr-310	68	13	“	"	PUNCT
ftr-310	68	14	the	the	DET
ftr-310	68	15	irs	irs	PROPN
ftr-310	68	16	is	be	AUX
ftr-310	68	17	a	a	DET
ftr-310	68	18	tax	tax	NOUN
ftr-310	68	19	collector	collector	NOUN
ftr-310	68	20	,	,	PUNCT
ftr-310	68	21	and	and	CCONJ
ftr-310	68	22	nobody	nobody	PRON
ftr-310	68	23	likes	like	VERB
ftr-310	68	24	the	the	DET
ftr-310	68	25	tax	tax	NOUN
ftr-310	68	26	collector	collector	NOUN
ftr-310	68	27	.	.	PUNCT
ftr-310	68	28	”	"	PUNCT
ftr-310	68	29	)	)	PUNCT
ftr-310	68	30	.	.	PUNCT
ftr-310	69	1	9	9	X
ftr-310	69	2	.	.	X
ftr-310	69	3	see	see	VERB
ftr-310	69	4	,	,	PUNCT
ftr-310	69	5	e.g.	e.g.	ADV
ftr-310	69	6	,	,	PUNCT
ftr-310	69	7	erika	erika	NOUN
ftr-310	69	8	hayasaki	hayasaki	PROPN
ftr-310	69	9	,	,	PUNCT
ftr-310	69	10	evading	evade	VERB
ftr-310	69	11	death	death	NOUN
ftr-310	69	12	and	and	CCONJ
ftr-310	69	13	taxes	taxis	NOUN
ftr-310	69	14	,	,	PUNCT
ftr-310	69	15	l.a	l.a	PROPN
ftr-310	69	16	.	.	PROPN
ftr-310	69	17	times	times	PROPN
ftr-310	69	18	,	,	PUNCT
ftr-310	69	19	jul	jul	PROPN
ftr-310	69	20	.	.	PROPN
ftr-310	69	21	20	20	NUM
ftr-310	69	22	,	,	PUNCT
ftr-310	69	23	2007	2007	NUM
ftr-310	69	24	,	,	PUNCT
ftr-310	69	25	at	at	ADP
ftr-310	69	26	a1	a1	NOUN
ftr-310	69	27	(	(	PUNCT
ftr-310	69	28	tax	tax	NOUN
ftr-310	69	29	protestor	protestor	NOUN
ftr-310	69	30	ed	ed	PROPN
ftr-310	69	31	brown	brown	PROPN
ftr-310	69	32	calls	call	VERB
ftr-310	69	33	the	the	DET
ftr-310	69	34	i.r.s	i.r.s	NOUN
ftr-310	69	35	.	.	PUNCT
ftr-310	70	1	“	"	PUNCT
ftr-310	70	2	the	the	DET
ftr-310	70	3	most	most	ADV
ftr-310	70	4	brutal	brutal	ADJ
ftr-310	70	5	,	,	PUNCT
ftr-310	70	6	ruthless	ruthless	ADJ
ftr-310	70	7	organization	organization	NOUN
ftr-310	70	8	out	out	ADP
ftr-310	70	9	of	of	ADP
ftr-310	70	10	all	all	PRON
ftr-310	70	11	there	there	PRON
ftr-310	70	12	is	be	VERB
ftr-310	70	13	.	.	PUNCT
ftr-310	70	14	”	"	PUNCT
ftr-310	70	15	)	)	PUNCT
ftr-310	70	16	.	.	PUNCT
ftr-310	71	1	10	10	X
ftr-310	71	2	.	.	X
ftr-310	72	1	see	see	VERB
ftr-310	72	2	,	,	PUNCT
ftr-310	72	3	e.g.	e.g.	ADV
ftr-310	72	4	,	,	PUNCT
ftr-310	72	5	joseph	joseph	PROPN
ftr-310	72	6	j.	j.	PROPN
ftr-310	72	7	darby	darby	PROPN
ftr-310	72	8	,	,	PUNCT
ftr-310	72	9	confidentiality	confidentiality	NOUN
ftr-310	72	10	and	and	CCONJ
ftr-310	72	11	the	the	DET
ftr-310	72	12	law	law	NOUN
ftr-310	72	13	of	of	ADP
ftr-310	72	14	taxation	taxation	NOUN
ftr-310	72	15	,	,	PUNCT
ftr-310	72	16	46	46	NUM
ftr-310	72	17	am	am	NOUN
ftr-310	72	18	.	.	PUNCT
ftr-310	73	1	j.	j.	PROPN
ftr-310	73	2	comp	comp	PROPN
ftr-310	73	3	.	.	PUNCT
ftr-310	74	1	l.	l.	PROPN
ftr-310	74	2	577	577	NUM
ftr-310	74	3	,	,	PUNCT
ftr-310	74	4	579	579	NUM
ftr-310	74	5	(	(	PUNCT
ftr-310	74	6	1998	1998	NUM
ftr-310	74	7	)	)	PUNCT
ftr-310	74	8	(	(	PUNCT
ftr-310	74	9	stating	state	VERB
ftr-310	74	10	that	that	SCONJ
ftr-310	74	11	the	the	DET
ftr-310	74	12	nixon	nixon	PROPN
ftr-310	74	13	administration	administration	PROPN
ftr-310	74	14	used	use	VERB
ftr-310	74	15	i.r.s	i.r.s	PROPN
ftr-310	74	16	.	.	PUNCT
ftr-310	75	1	information	information	NOUN
ftr-310	75	2	to	to	PART
ftr-310	75	3	harass	harass	VERB
ftr-310	75	4	political	political	ADJ
ftr-310	75	5	opponents	opponent	NOUN
ftr-310	75	6	)	)	PUNCT
ftr-310	75	7	.	.	PUNCT
ftr-310	76	1	11	11	NUM
ftr-310	76	2	.	.	PUNCT
ftr-310	77	1	tom	tom	PROPN
ftr-310	77	2	herman	herman	PROPN
ftr-310	77	3	,	,	PUNCT
ftr-310	77	4	irs	irs	PROPN
ftr-310	77	5	staffers	staffer	NOUN
ftr-310	77	6	tell	tell	VERB
ftr-310	77	7	of	of	ADP
ftr-310	77	8	wrongdoing	wrongdoing	NOUN
ftr-310	77	9	by	by	ADP
ftr-310	77	10	fellow	fellow	ADJ
ftr-310	77	11	aides	aide	NOUN
ftr-310	77	12	,	,	PUNCT
ftr-310	77	13	wall	wall	PROPN
ftr-310	77	14	st	st	PROPN
ftr-310	77	15	.	.	PROPN
ftr-310	77	16	j.	j.	PROPN
ftr-310	77	17	,	,	PUNCT
ftr-310	77	18	sept	sept	PROPN
ftr-310	77	19	.	.	PROPN
ftr-310	77	20	26	26	NUM
ftr-310	77	21	,	,	PUNCT
ftr-310	77	22	1997	1997	NUM
ftr-310	77	23	,	,	PUNCT
ftr-310	77	24	at	at	ADP
ftr-310	77	25	a4	a4	NOUN
ftr-310	77	26	[	[	X
ftr-310	77	27	hereinafter	hereinafter	NOUN
ftr-310	77	28	herman	herman	NOUN
ftr-310	77	29	,	,	PUNCT
ftr-310	77	30	irs	irs	PROPN
ftr-310	77	31	staffers	staffer	NOUN
ftr-310	77	32	tell	tell	VERB
ftr-310	77	33	of	of	ADP
ftr-310	77	34	wrongdoing	wrongdoing	NOUN
ftr-310	77	35	]	]	PUNCT
ftr-310	77	36	.	.	PUNCT
ftr-310	78	1	12	12	NUM
ftr-310	78	2	.	.	PUNCT
ftr-310	79	1	john	john	PROPN
ftr-310	79	2	m.	m.	PROPN
ftr-310	79	3	broder	broder	PROPN
ftr-310	79	4	,	,	PUNCT
ftr-310	79	5	director	director	NOUN
ftr-310	79	6	of	of	ADP
ftr-310	79	7	i.r.s	i.r.s	PROPN
ftr-310	79	8	.	.	PUNCT
ftr-310	79	9	issues	issue	VERB
ftr-310	79	10	an	an	DET
ftr-310	79	11	apology	apology	NOUN
ftr-310	79	12	for	for	ADP
ftr-310	79	13	agent	agent	NOUN
ftr-310	79	14	abuses	abuse	NOUN
ftr-310	79	15	,	,	PUNCT
ftr-310	79	16	n.y	n.y	PROPN
ftr-310	79	17	.	.	PROPN
ftr-310	79	18	times	times	PROPN
ftr-310	79	19	,	,	PUNCT
ftr-310	79	20	sept	sept	PROPN
ftr-310	79	21	.	.	PROPN
ftr-310	79	22	26	26	NUM
ftr-310	79	23	,	,	PUNCT
ftr-310	79	24	1997	1997	NUM
ftr-310	79	25	,	,	PUNCT
ftr-310	79	26	at	at	ADP
ftr-310	79	27	a1	a1	NOUN
ftr-310	79	28	[	[	X
ftr-310	79	29	hereinafter	hereinafter	NOUN
ftr-310	79	30	broder	broder	NOUN
ftr-310	79	31	,	,	PUNCT
ftr-310	79	32	director	director	NOUN
ftr-310	79	33	of	of	ADP
ftr-310	79	34	i.r.s	i.r.s	PROPN
ftr-310	79	35	.	.	PUNCT
ftr-310	80	1	issues	issue	NOUN
ftr-310	80	2	apology	apology	NOUN
ftr-310	80	3	]	]	PUNCT
ftr-310	80	4	.	.	PUNCT
ftr-310	81	1	226	226	NUM
ftr-310	81	2	florida	florida	PROPN
ftr-310	81	3	tax	tax	NOUN
ftr-310	81	4	review	review	NOUN
ftr-310	81	5	[	[	X
ftr-310	81	6	vol	vol	NOUN
ftr-310	81	7	.	.	NOUN
ftr-310	81	8	14:6	14:6	NUM
ftr-310	81	9	ex	ex	NOUN
ftr-310	81	10	-	-	NOUN
ftr-310	81	11	husband	husband	NOUN
ftr-310	81	12	.	.	PUNCT
ftr-310	82	1	13	13	NUM
ftr-310	82	2	i.r.s	i.r.	NOUN
ftr-310	82	3	.	.	PUNCT
ftr-310	83	1	employees	employee	NOUN
ftr-310	83	2	,	,	PUNCT
ftr-310	83	3	their	their	PRON
ftr-310	83	4	identities	identity	NOUN
ftr-310	83	5	hidden	hide	VERB
ftr-310	83	6	,	,	PUNCT
ftr-310	83	7	testified	testify	VERB
ftr-310	83	8	that	that	SCONJ
ftr-310	83	9	“	"	PUNCT
ftr-310	83	10	they	they	PRON
ftr-310	83	11	had	have	AUX
ftr-310	83	12	witnessed	witness	VERB
ftr-310	83	13	colleagues	colleague	NOUN
ftr-310	83	14	bullying	bully	VERB
ftr-310	83	15	taxpayers	taxpayer	NOUN
ftr-310	83	16	into	into	ADP
ftr-310	83	17	submission	submission	NOUN
ftr-310	83	18	,	,	PUNCT
ftr-310	83	19	using	use	VERB
ftr-310	83	20	unethical	unethical	ADJ
ftr-310	83	21	tactics	tactic	NOUN
ftr-310	83	22	to	to	PART
ftr-310	83	23	collect	collect	VERB
ftr-310	83	24	money	money	NOUN
ftr-310	83	25	,	,	PUNCT
ftr-310	83	26	and	and	CCONJ
ftr-310	83	27	retaliating	retaliate	VERB
ftr-310	83	28	against	against	ADP
ftr-310	83	29	irs	irs	PROPN
ftr-310	83	30	workers	worker	NOUN
ftr-310	83	31	who	who	PRON
ftr-310	83	32	tried	try	VERB
ftr-310	83	33	to	to	PART
ftr-310	83	34	correct	correct	VERB
ftr-310	83	35	mistakes	mistake	NOUN
ftr-310	83	36	.	.	PUNCT
ftr-310	83	37	”	"	PUNCT
ftr-310	84	1	14	14	NUM
ftr-310	84	2	the	the	DET
ftr-310	84	3	hearings	hearing	NOUN
ftr-310	84	4	revealed	reveal	VERB
ftr-310	84	5	that	that	SCONJ
ftr-310	84	6	i.r.s	i.r.s	NOUN
ftr-310	84	7	.	.	PUNCT
ftr-310	85	1	agents	agent	NOUN
ftr-310	85	2	reviewed	review	VERB
ftr-310	85	3	the	the	DET
ftr-310	85	4	tax	tax	NOUN
ftr-310	85	5	records	record	VERB
ftr-310	85	6	potential	potential	ADJ
ftr-310	85	7	witnesses	witness	NOUN
ftr-310	85	8	and	and	CCONJ
ftr-310	85	9	of	of	ADP
ftr-310	85	10	jurors	juror	NOUN
ftr-310	85	11	in	in	ADP
ftr-310	85	12	tax	tax	NOUN
ftr-310	85	13	cases	case	NOUN
ftr-310	85	14	.	.	PUNCT
ftr-310	86	1	15	15	NUM
ftr-310	86	2	congress	congress	PROPN
ftr-310	86	3	also	also	ADV
ftr-310	86	4	heard	hear	VERB
ftr-310	86	5	that	that	SCONJ
ftr-310	86	6	i.r.s	i.r.s	NOUN
ftr-310	86	7	.	.	PUNCT
ftr-310	87	1	agents	agent	NOUN
ftr-310	87	2	had	have	AUX
ftr-310	87	3	browsed	browse	VERB
ftr-310	87	4	the	the	DET
ftr-310	87	5	tax	tax	NOUN
ftr-310	87	6	returns	return	NOUN
ftr-310	87	7	of	of	ADP
ftr-310	87	8	celebrities	celebrity	NOUN
ftr-310	87	9	,	,	PUNCT
ftr-310	87	10	relatives	relative	NOUN
ftr-310	87	11	,	,	PUNCT
ftr-310	87	12	and	and	CCONJ
ftr-310	87	13	potential	potential	ADJ
ftr-310	87	14	dates	date	NOUN
ftr-310	87	15	,	,	PUNCT
ftr-310	87	16	that	that	SCONJ
ftr-310	87	17	agents	agent	NOUN
ftr-310	87	18	were	be	AUX
ftr-310	87	19	evaluated	evaluate	VERB
ftr-310	87	20	based	base	VERB
ftr-310	87	21	on	on	ADP
ftr-310	87	22	their	their	PRON
ftr-310	87	23	total	total	ADJ
ftr-310	87	24	tax	tax	NOUN
ftr-310	87	25	collections	collection	NOUN
ftr-310	87	26	,	,	PUNCT
ftr-310	87	27	and	and	CCONJ
ftr-310	87	28	that	that	SCONJ
ftr-310	87	29	managers	manager	NOUN
ftr-310	87	30	routinely	routinely	ADV
ftr-310	87	31	covered	cover	VERB
ftr-310	87	32	up	up	ADP
ftr-310	87	33	abusive	abusive	ADJ
ftr-310	87	34	behavior	behavior	NOUN
ftr-310	87	35	by	by	ADP
ftr-310	87	36	collection	collection	NOUN
ftr-310	87	37	agents	agent	NOUN
ftr-310	87	38	.	.	PUNCT
ftr-310	88	1	16	16	NUM
ftr-310	88	2	these	these	DET
ftr-310	88	3	alleged	allege	VERB
ftr-310	88	4	abuses	abuse	NOUN
ftr-310	88	5	by	by	ADP
ftr-310	88	6	the	the	DET
ftr-310	88	7	i.r.s	i.r.	NOUN
ftr-310	88	8	.	.	PUNCT
ftr-310	89	1	17	17	NUM
ftr-310	89	2	were	be	AUX
ftr-310	89	3	salient	salient	ADJ
ftr-310	89	4	enough	enough	ADV
ftr-310	89	5	to	to	ADP
ftr-310	89	6	the	the	DET
ftr-310	89	7	legislators	legislator	NOUN
ftr-310	89	8	and	and	CCONJ
ftr-310	89	9	public	public	ADJ
ftr-310	89	10	to	to	PART
ftr-310	89	11	lead	lead	VERB
ftr-310	89	12	to	to	ADP
ftr-310	89	13	a	a	DET
ftr-310	89	14	number	number	NOUN
ftr-310	89	15	of	of	ADP
ftr-310	89	16	reforms	reform	NOUN
ftr-310	89	17	of	of	ADP
ftr-310	89	18	the	the	DET
ftr-310	89	19	i.r.s	i.r.	NOUN
ftr-310	89	20	.	.	PROPN
ftr-310	89	21	,	,	PUNCT
ftr-310	89	22	including	include	VERB
ftr-310	89	23	the	the	DET
ftr-310	89	24	idea	idea	NOUN
ftr-310	89	25	of	of	ADP
ftr-310	89	26	splitting	split	VERB
ftr-310	89	27	the	the	DET
ftr-310	89	28	i.r.s	i.r.	NOUN
ftr-310	89	29	.	.	PUNCT
ftr-310	90	1	into	into	ADP
ftr-310	90	2	two	two	NUM
ftr-310	90	3	agencies	agency	NOUN
ftr-310	90	4	,	,	PUNCT
ftr-310	90	5	one	one	NUM
ftr-310	90	6	of	of	ADP
ftr-310	90	7	which	which	PRON
ftr-310	90	8	would	would	AUX
ftr-310	90	9	collect	collect	VERB
ftr-310	90	10	tax	tax	NOUN
ftr-310	90	11	returns	return	NOUN
ftr-310	90	12	and	and	CCONJ
ftr-310	90	13	provide	provide	VERB
ftr-310	90	14	advice	advice	NOUN
ftr-310	90	15	to	to	ADP
ftr-310	90	16	taxpayers	taxpayer	NOUN
ftr-310	90	17	and	and	CCONJ
ftr-310	90	18	the	the	DET
ftr-310	90	19	other	other	ADJ
ftr-310	90	20	which	which	PRON
ftr-310	90	21	would	would	AUX
ftr-310	90	22	be	be	AUX
ftr-310	90	23	responsible	responsible	ADJ
ftr-310	90	24	for	for	ADP
ftr-310	90	25	audit	audit	NOUN
ftr-310	90	26	and	and	CCONJ
ftr-310	90	27	enforcement	enforcement	NOUN
ftr-310	90	28	.	.	PUNCT
ftr-310	91	1	18	18	NUM
ftr-310	91	2	ultimately	ultimately	ADV
ftr-310	91	3	,	,	PUNCT
ftr-310	91	4	congress	congress	PROPN
ftr-310	91	5	responded	respond	VERB
ftr-310	91	6	to	to	ADP
ftr-310	91	7	the	the	DET
ftr-310	91	8	horror	horror	NOUN
ftr-310	91	9	stories	story	NOUN
ftr-310	91	10	it	it	PRON
ftr-310	91	11	had	have	AUX
ftr-310	91	12	heard	hear	VERB
ftr-310	91	13	with	with	ADP
ftr-310	91	14	the	the	DET
ftr-310	91	15	taxpayer	taxpayer	NOUN
ftr-310	91	16	bill	bill	NOUN
ftr-310	91	17	of	of	ADP
ftr-310	91	18	rights	right	NOUN
ftr-310	91	19	3	3	NUM
ftr-310	91	20	,	,	PUNCT
ftr-310	91	21	a	a	DET
ftr-310	91	22	collection	collection	NOUN
ftr-310	91	23	of	of	ADP
ftr-310	91	24	over	over	ADV
ftr-310	91	25	seventy	seventy	NUM
ftr-310	91	26	provisions	provision	NOUN
ftr-310	91	27	intended	intend	VERB
ftr-310	91	28	to	to	PART
ftr-310	91	29	make	make	VERB
ftr-310	91	30	the	the	DET
ftr-310	91	31	i.r.s	i.r.	NOUN
ftr-310	91	32	.	.	PUNCT
ftr-310	92	1	more	more	ADJ
ftr-310	92	2	“	"	PUNCT
ftr-310	92	3	customerfriendly	customerfriendly	ADV
ftr-310	92	4	.	.	PUNCT
ftr-310	92	5	”	"	PUNCT
ftr-310	93	1	19	19	NUM
ftr-310	93	2	these	these	DET
ftr-310	93	3	reforms	reform	NOUN
ftr-310	93	4	attempted	attempt	VERB
ftr-310	93	5	to	to	PART
ftr-310	93	6	keep	keep	VERB
ftr-310	93	7	the	the	DET
ftr-310	93	8	i.r.s	i.r.	NOUN
ftr-310	93	9	.	.	PUNCT
ftr-310	94	1	in	in	ADP
ftr-310	94	2	check	check	NOUN
ftr-310	94	3	,	,	PUNCT
ftr-310	94	4	preventing	prevent	VERB
ftr-310	94	5	future	future	ADJ
ftr-310	94	6	abuses	abuse	NOUN
ftr-310	94	7	and	and	CCONJ
ftr-310	94	8	requiring	require	VERB
ftr-310	94	9	the	the	DET
ftr-310	94	10	i.r.s	i.r.	NOUN
ftr-310	94	11	.	.	PUNCT
ftr-310	95	1	to	to	PART
ftr-310	95	2	treat	treat	VERB
ftr-310	95	3	taxpayers	taxpayer	NOUN
ftr-310	95	4	fairly	fairly	ADV
ftr-310	95	5	.	.	PUNCT
ftr-310	96	1	in	in	ADP
ftr-310	96	2	general	general	ADJ
ftr-310	96	3	,	,	PUNCT
ftr-310	96	4	these	these	DET
ftr-310	96	5	changes	change	NOUN
ftr-310	96	6	have	have	AUX
ftr-310	96	7	made	make	VERB
ftr-310	96	8	the	the	DET
ftr-310	96	9	i.r.s	i.r.	NOUN
ftr-310	96	10	.	.	PUNCT
ftr-310	97	1	into	into	ADP
ftr-310	97	2	a	a	DET
ftr-310	97	3	friendlier	friendly	ADJ
ftr-310	97	4	agency	agency	NOUN
ftr-310	97	5	,	,	PUNCT
ftr-310	97	6	albeit	albeit	SCONJ
ftr-310	97	7	one	one	NUM
ftr-310	97	8	with	with	ADP
ftr-310	97	9	a	a	DET
ftr-310	97	10	diminished	diminished	ADJ
ftr-310	97	11	ability	ability	NOUN
ftr-310	97	12	to	to	PART
ftr-310	97	13	enforce	enforce	VERB
ftr-310	97	14	the	the	DET
ftr-310	97	15	tax	tax	NOUN
ftr-310	97	16	law	law	NOUN
ftr-310	97	17	.	.	PUNCT
ftr-310	98	1	20	20	NUM
ftr-310	98	2	although	although	SCONJ
ftr-310	98	3	congress	congress	PROPN
ftr-310	98	4	managed	manage	VERB
ftr-310	98	5	to	to	PART
ftr-310	98	6	largely	largely	ADV
ftr-310	98	7	check	check	VERB
ftr-310	98	8	the	the	DET
ftr-310	98	9	i.r.s	i.r.	NOUN
ftr-310	98	10	.	.	PUNCT
ftr-310	98	11	’s	’s	PART
ftr-310	98	12	abuse	abuse	NOUN
ftr-310	98	13	of	of	ADP
ftr-310	98	14	taxpayers	taxpayer	NOUN
ftr-310	98	15	,	,	PUNCT
ftr-310	98	16	it	it	PRON
ftr-310	98	17	has	have	AUX
ftr-310	98	18	done	do	VERB
ftr-310	98	19	nothing	nothing	PRON
ftr-310	98	20	to	to	PART
ftr-310	98	21	prevent	prevent	VERB
ftr-310	98	22	the	the	DET
ftr-310	98	23	i.r.s	i.r.	NOUN
ftr-310	98	24	.	.	PUNCT
ftr-310	99	1	from	from	ADP
ftr-310	99	2	abusing	abuse	VERB
ftr-310	99	3	21	21	NUM
ftr-310	99	4	the	the	DET
ftr-310	99	5	tax	tax	NOUN
ftr-310	99	6	13	13	NUM
ftr-310	99	7	.	.	PUNCT
ftr-310	100	1	albert	albert	PROPN
ftr-310	100	2	b.	b.	PROPN
ftr-310	100	3	crenshaw	crenshaw	PROPN
ftr-310	100	4	,	,	PUNCT
ftr-310	100	5	senate	senate	PROPN
ftr-310	100	6	panel	panel	NOUN
ftr-310	100	7	told	tell	VERB
ftr-310	100	8	of	of	ADP
ftr-310	100	9	irs	irs	PROPN
ftr-310	100	10	abuses	abuse	NOUN
ftr-310	100	11	,	,	PUNCT
ftr-310	100	12	wash	wash	NOUN
ftr-310	100	13	.	.	PUNCT
ftr-310	101	1	post	post	NOUN
ftr-310	101	2	,	,	PUNCT
ftr-310	101	3	sept	sept	PROPN
ftr-310	101	4	.	.	PROPN
ftr-310	101	5	25	25	NUM
ftr-310	101	6	,	,	PUNCT
ftr-310	101	7	1997	1997	NUM
ftr-310	101	8	,	,	PUNCT
ftr-310	101	9	at	at	ADP
ftr-310	101	10	e03	e03	ADJ
ftr-310	101	11	.	.	PUNCT
ftr-310	102	1	14	14	NUM
ftr-310	102	2	.	.	PUNCT
ftr-310	103	1	herman	herman	PROPN
ftr-310	103	2	,	,	PUNCT
ftr-310	103	3	irs	irs	PROPN
ftr-310	103	4	staffers	staffer	NOUN
ftr-310	103	5	tell	tell	VERB
ftr-310	103	6	of	of	ADP
ftr-310	103	7	wrongdoing	wrongdoing	NOUN
ftr-310	103	8	,	,	PUNCT
ftr-310	103	9	supra	supra	PROPN
ftr-310	103	10	note	note	NOUN
ftr-310	103	11	11	11	NUM
ftr-310	103	12	,	,	PUNCT
ftr-310	103	13	at	at	ADP
ftr-310	103	14	a4	a4	NUM
ftr-310	103	15	.	.	PUNCT
ftr-310	103	16	15	15	NUM
ftr-310	103	17	.	.	PUNCT
ftr-310	104	1	ralph	ralph	PROPN
ftr-310	104	2	vartabedian	vartabedian	PROPN
ftr-310	104	3	,	,	PUNCT
ftr-310	104	4	irs	irs	PROPN
ftr-310	104	5	will	will	AUX
ftr-310	104	6	review	review	VERB
ftr-310	104	7	complaints	complaint	NOUN
ftr-310	104	8	,	,	PUNCT
ftr-310	104	9	end	end	VERB
ftr-310	104	10	quotas	quota	NOUN
ftr-310	104	11	for	for	ADP
ftr-310	104	12	audits	audits	NOUN
ftr-310	104	13	,	,	PUNCT
ftr-310	104	14	l.a	l.a	PROPN
ftr-310	104	15	.	.	PROPN
ftr-310	104	16	times	times	PROPN
ftr-310	104	17	,	,	PUNCT
ftr-310	104	18	sept	sept	PROPN
ftr-310	104	19	.	.	PROPN
ftr-310	104	20	26	26	NUM
ftr-310	104	21	,	,	PUNCT
ftr-310	104	22	1997	1997	NUM
ftr-310	104	23	,	,	PUNCT
ftr-310	104	24	at	at	ADP
ftr-310	104	25	a1	a1	NOUN
ftr-310	104	26	[	[	X
ftr-310	104	27	hereinafter	hereinafter	NOUN
ftr-310	104	28	vartabedian	vartabedian	NOUN
ftr-310	104	29	,	,	PUNCT
ftr-310	104	30	irs	irs	PROPN
ftr-310	104	31	will	will	AUX
ftr-310	104	32	review	review	VERB
ftr-310	104	33	complaints	complaint	NOUN
ftr-310	104	34	]	]	X
ftr-310	104	35	.	.	PUNCT
ftr-310	105	1	16	16	NUM
ftr-310	105	2	.	.	PUNCT
ftr-310	106	1	broder	broder	NOUN
ftr-310	106	2	,	,	PUNCT
ftr-310	106	3	director	director	NOUN
ftr-310	106	4	of	of	ADP
ftr-310	106	5	i.r.s	i.r.s	PROPN
ftr-310	106	6	.	.	PUNCT
ftr-310	107	1	issues	issue	NOUN
ftr-310	107	2	apology	apology	NOUN
ftr-310	107	3	,	,	PUNCT
ftr-310	107	4	supra	supra	PROPN
ftr-310	107	5	note	note	NOUN
ftr-310	107	6	12	12	NUM
ftr-310	107	7	,	,	PUNCT
ftr-310	107	8	at	at	ADP
ftr-310	107	9	a1	a1	NOUN
ftr-310	107	10	.	.	PROPN
ftr-310	107	11	17	17	NUM
ftr-310	107	12	.	.	PUNCT
ftr-310	108	1	the	the	DET
ftr-310	108	2	“	"	PUNCT
ftr-310	108	3	abuses	abuse	NOUN
ftr-310	108	4	”	"	PUNCT
ftr-310	108	5	are	be	AUX
ftr-310	108	6	“	"	PUNCT
ftr-310	108	7	alleged	allege	VERB
ftr-310	108	8	”	"	PUNCT
ftr-310	108	9	because	because	SCONJ
ftr-310	108	10	subsequent	subsequent	ADJ
ftr-310	108	11	investigations	investigation	NOUN
ftr-310	108	12	by	by	ADP
ftr-310	108	13	the	the	DET
ftr-310	108	14	government	government	NOUN
ftr-310	108	15	demonstrated	demonstrate	VERB
ftr-310	108	16	that	that	SCONJ
ftr-310	108	17	many	many	ADJ
ftr-310	108	18	of	of	ADP
ftr-310	108	19	the	the	DET
ftr-310	108	20	allegations	allegation	NOUN
ftr-310	108	21	were	be	AUX
ftr-310	108	22	either	either	CCONJ
ftr-310	108	23	untrue	untrue	ADJ
ftr-310	108	24	or	or	CCONJ
ftr-310	108	25	exaggerated	exaggerated	ADJ
ftr-310	108	26	.	.	PUNCT
ftr-310	109	1	see	see	VERB
ftr-310	109	2	leandra	leandra	PROPN
ftr-310	109	3	lederman	lederman	PROPN
ftr-310	109	4	,	,	PUNCT
ftr-310	109	5	tax	tax	NOUN
ftr-310	109	6	compliance	compliance	NOUN
ftr-310	109	7	and	and	CCONJ
ftr-310	109	8	the	the	DET
ftr-310	109	9	reformed	reform	VERB
ftr-310	109	10	irs	irs	PROPN
ftr-310	109	11	,	,	PUNCT
ftr-310	109	12	51	51	NUM
ftr-310	109	13	u.	u.	PROPN
ftr-310	109	14	kan	kan	PROPN
ftr-310	109	15	.	.	PUNCT
ftr-310	110	1	l.	l.	PROPN
ftr-310	110	2	rev	rev	PROPN
ftr-310	110	3	.	.	PROPN
ftr-310	110	4	971	971	NUM
ftr-310	110	5	,	,	PUNCT
ftr-310	110	6	979	979	NUM
ftr-310	110	7	(	(	PUNCT
ftr-310	110	8	2003	2003	NUM
ftr-310	110	9	)	)	PUNCT
ftr-310	111	1	[	[	X
ftr-310	111	2	hereinafter	hereinafter	NOUN
ftr-310	111	3	lederman	lederman	NOUN
ftr-310	111	4	,	,	PUNCT
ftr-310	111	5	tax	tax	NOUN
ftr-310	111	6	compliance	compliance	NOUN
ftr-310	111	7	and	and	CCONJ
ftr-310	111	8	reformed	reform	VERB
ftr-310	111	9	irs	irs	PROPN
ftr-310	111	10	]	]	X
ftr-310	111	11	.	.	PUNCT
ftr-310	112	1	18	18	NUM
ftr-310	112	2	.	.	X
ftr-310	112	3	vartabedian	vartabedian	NOUN
ftr-310	112	4	,	,	PUNCT
ftr-310	112	5	irs	irs	PROPN
ftr-310	112	6	will	will	AUX
ftr-310	112	7	review	review	VERB
ftr-310	112	8	complaints	complaint	NOUN
ftr-310	112	9	,	,	PUNCT
ftr-310	112	10	supra	supra	PROPN
ftr-310	112	11	note	note	PROPN
ftr-310	112	12	15	15	NUM
ftr-310	112	13	,	,	PUNCT
ftr-310	112	14	at	at	ADP
ftr-310	112	15	a1	a1	PROPN
ftr-310	112	16	.	.	PROPN
ftr-310	112	17	19	19	NUM
ftr-310	112	18	.	.	PUNCT
ftr-310	113	1	lederman	lederman	PROPN
ftr-310	113	2	,	,	PUNCT
ftr-310	113	3	tax	tax	NOUN
ftr-310	113	4	compliance	compliance	NOUN
ftr-310	113	5	and	and	CCONJ
ftr-310	113	6	reformed	reform	VERB
ftr-310	113	7	irs	irs	PROPN
ftr-310	113	8	,	,	PUNCT
ftr-310	113	9	supra	supra	PROPN
ftr-310	113	10	note	note	PROPN
ftr-310	113	11	17	17	NUM
ftr-310	113	12	,	,	PUNCT
ftr-310	113	13	at	at	ADP
ftr-310	113	14	980	980	NUM
ftr-310	113	15	–	–	SYM
ftr-310	113	16	81	81	NUM
ftr-310	113	17	.	.	NOUN
ftr-310	113	18	20	20	NUM
ftr-310	113	19	.	.	PUNCT
ftr-310	114	1	i	i	PRON
ftr-310	114	2	d.	d.	PROPN
ftr-310	114	3	at	at	ADP
ftr-310	114	4	982–83	982–83	PROPN
ftr-310	114	5	(	(	PUNCT
ftr-310	114	6	“	"	PUNCT
ftr-310	114	7	not	not	PART
ftr-310	114	8	surprisingly	surprisingly	ADV
ftr-310	114	9	,	,	PUNCT
ftr-310	114	10	the	the	DET
ftr-310	114	11	post	post	ADJ
ftr-310	114	12	-	-	ADJ
ftr-310	114	13	rra	rra	ADJ
ftr-310	114	14	‘	'	PUNCT
ftr-310	114	15	98	98	NUM
ftr-310	114	16	reallocation	reallocation	NOUN
ftr-310	114	17	of	of	ADP
ftr-310	114	18	resources	resource	NOUN
ftr-310	114	19	resulted	result	VERB
ftr-310	114	20	in	in	ADP
ftr-310	114	21	(	(	PUNCT
ftr-310	114	22	or	or	CCONJ
ftr-310	114	23	at	at	ADP
ftr-310	114	24	least	least	ADJ
ftr-310	114	25	coincided	coincide	VERB
ftr-310	114	26	with	with	ADP
ftr-310	114	27	)	)	PUNCT
ftr-310	114	28	a	a	DET
ftr-310	114	29	significant	significant	ADJ
ftr-310	114	30	decline	decline	NOUN
ftr-310	114	31	in	in	ADP
ftr-310	114	32	enforcement	enforcement	NOUN
ftr-310	114	33	activity	activity	NOUN
ftr-310	114	34	.	.	PUNCT
ftr-310	114	35	”	"	PUNCT
ftr-310	114	36	)	)	PUNCT
ftr-310	114	37	.	.	PUNCT
ftr-310	115	1	21	21	NUM
ftr-310	115	2	.	.	PUNCT
ftr-310	115	3	“	"	PUNCT
ftr-310	115	4	abuse	abuse	NOUN
ftr-310	115	5	”	"	PUNCT
ftr-310	115	6	is	be	AUX
ftr-310	115	7	a	a	DET
ftr-310	115	8	strong	strong	ADJ
ftr-310	115	9	term	term	NOUN
ftr-310	115	10	,	,	PUNCT
ftr-310	115	11	but	but	CCONJ
ftr-310	115	12	i	i	PRON
ftr-310	115	13	have	have	AUX
ftr-310	115	14	chosen	choose	VERB
ftr-310	115	15	it	it	PRON
ftr-310	115	16	deliberately	deliberately	ADV
ftr-310	115	17	.	.	PUNCT
ftr-310	116	1	the	the	DET
ftr-310	116	2	i.r.s	i.r.	NOUN
ftr-310	116	3	.	.	PUNCT
ftr-310	116	4	,	,	PUNCT
ftr-310	116	5	like	like	ADP
ftr-310	116	6	any	any	DET
ftr-310	116	7	administrative	administrative	ADJ
ftr-310	116	8	agency	agency	NOUN
ftr-310	116	9	,	,	PUNCT
ftr-310	116	10	needs	need	VERB
ftr-310	116	11	a	a	DET
ftr-310	116	12	certain	certain	ADJ
ftr-310	116	13	amount	amount	NOUN
ftr-310	116	14	of	of	ADP
ftr-310	116	15	flexibility	flexibility	NOUN
ftr-310	116	16	in	in	ADP
ftr-310	116	17	determining	determine	VERB
ftr-310	116	18	how	how	SCONJ
ftr-310	116	19	it	it	PRON
ftr-310	116	20	will	will	AUX
ftr-310	116	21	apply	apply	VERB
ftr-310	116	22	its	its	PRON
ftr-310	116	23	finite	finite	ADJ
ftr-310	116	24	resources	resource	NOUN
ftr-310	116	25	in	in	ADP
ftr-310	116	26	enforcing	enforce	VERB
ftr-310	116	27	the	the	DET
ftr-310	116	28	tax	tax	NOUN
ftr-310	116	29	law	law	NOUN
ftr-310	116	30	.	.	PUNCT
ftr-310	117	1	see	see	VERB
ftr-310	117	2	infra	infra	NOUN
ftr-310	117	3	note	note	VERB
ftr-310	117	4	264	264	NUM
ftr-310	117	5	and	and	CCONJ
ftr-310	117	6	accompanying	accompany	VERB
ftr-310	117	7	text	text	NOUN
ftr-310	117	8	.	.	PUNCT
ftr-310	118	1	but	but	CCONJ
ftr-310	118	2	sometimes	sometimes	ADV
ftr-310	118	3	it	it	PRON
ftr-310	118	4	exercises	exercise	VERB
ftr-310	118	5	its	its	PRON
ftr-310	118	6	discretion	discretion	NOUN
ftr-310	118	7	in	in	ADP
ftr-310	118	8	a	a	DET
ftr-310	118	9	manner	manner	NOUN
ftr-310	118	10	that	that	PRON
ftr-310	118	11	goes	go	VERB
ftr-310	118	12	beyond	beyond	ADP
ftr-310	118	13	choosing	choose	VERB
ftr-310	118	14	how	how	SCONJ
ftr-310	118	15	to	to	PART
ftr-310	118	16	deploy	deploy	VERB
ftr-310	118	17	its	its	PRON
ftr-310	118	18	resources	resource	NOUN
ftr-310	118	19	in	in	ADP
ftr-310	118	20	the	the	DET
ftr-310	118	21	most	most	ADV
ftr-310	118	22	effective	effective	ADJ
ftr-310	118	23	way	way	NOUN
ftr-310	118	24	and	and	CCONJ
ftr-310	118	25	,	,	PUNCT
ftr-310	118	26	instead	instead	ADV
ftr-310	118	27	,	,	PUNCT
ftr-310	118	28	2013	2013	NUM
ftr-310	118	29	]	]	PUNCT
ftr-310	118	30	preventing	prevent	VERB
ftr-310	118	31	i.r.s	i.r.	NOUN
ftr-310	118	32	.	.	PUNCT
ftr-310	119	1	abuse	abuse	NOUN
ftr-310	119	2	of	of	ADP
ftr-310	119	3	the	the	DET
ftr-310	119	4	tax	tax	NOUN
ftr-310	119	5	system	system	NOUN
ftr-310	119	6	227	227	NUM
ftr-310	119	7	system	system	NOUN
ftr-310	119	8	.	.	PUNCT
ftr-310	120	1	if	if	SCONJ
ftr-310	120	2	the	the	DET
ftr-310	120	3	i.r.s	i.r.	NOUN
ftr-310	120	4	.	.	PUNCT
ftr-310	120	5	’s	’s	PART
ftr-310	120	6	abuse	abuse	NOUN
ftr-310	120	7	of	of	ADP
ftr-310	120	8	the	the	DET
ftr-310	120	9	tax	tax	NOUN
ftr-310	120	10	system	system	NOUN
ftr-310	120	11	also	also	ADV
ftr-310	120	12	harms	harm	VERB
ftr-310	120	13	one	one	NUM
ftr-310	120	14	or	or	CCONJ
ftr-310	120	15	more	more	ADJ
ftr-310	120	16	taxpayers	taxpayer	NOUN
ftr-310	120	17	,	,	PUNCT
ftr-310	120	18	those	those	DET
ftr-310	120	19	taxpayers	taxpayer	NOUN
ftr-310	120	20	may	may	AUX
ftr-310	120	21	have	have	AUX
ftr-310	120	22	recourse	recourse	VERB
ftr-310	120	23	to	to	PART
ftr-310	120	24	challenge	challenge	VERB
ftr-310	120	25	the	the	DET
ftr-310	120	26	i.r.s	i.r.	NOUN
ftr-310	120	27	.	.	PUNCT
ftr-310	121	1	(	(	PUNCT
ftr-310	121	2	though	though	SCONJ
ftr-310	121	3	they	they	PRON
ftr-310	121	4	may	may	AUX
ftr-310	121	5	have	have	AUX
ftr-310	121	6	limited	limit	VERB
ftr-310	121	7	incentive	incentive	NOUN
ftr-310	121	8	to	to	PART
ftr-310	121	9	do	do	VERB
ftr-310	121	10	so	so	ADV
ftr-310	121	11	)	)	PUNCT
ftr-310	121	12	,	,	PUNCT
ftr-310	121	13	but	but	CCONJ
ftr-310	121	14	where	where	SCONJ
ftr-310	121	15	no	no	DET
ftr-310	121	16	taxpayer	taxpayer	NOUN
ftr-310	121	17	suffers	suffer	VERB
ftr-310	121	18	direct	direct	ADJ
ftr-310	121	19	harm	harm	NOUN
ftr-310	121	20	,	,	PUNCT
ftr-310	121	21	nothing	nothing	PRON
ftr-310	121	22	in	in	ADP
ftr-310	121	23	the	the	DET
ftr-310	121	24	tax	tax	NOUN
ftr-310	121	25	law	law	NOUN
ftr-310	121	26	prevents	prevent	VERB
ftr-310	121	27	the	the	DET
ftr-310	121	28	i.r.s	i.r.	NOUN
ftr-310	121	29	.	.	PUNCT
ftr-310	122	1	from	from	ADP
ftr-310	122	2	misinterpreting	misinterpret	VERB
ftr-310	122	3	or	or	CCONJ
ftr-310	122	4	ignoring	ignore	VERB
ftr-310	122	5	the	the	DET
ftr-310	122	6	law	law	NOUN
ftr-310	122	7	as	as	SCONJ
ftr-310	122	8	written	write	VERB
ftr-310	122	9	.	.	PUNCT
ftr-310	123	1	this	this	DET
ftr-310	123	2	article	article	NOUN
ftr-310	123	3	will	will	AUX
ftr-310	123	4	examine	examine	VERB
ftr-310	123	5	the	the	DET
ftr-310	123	6	i.r.s	i.r.	NOUN
ftr-310	123	7	.	.	PUNCT
ftr-310	123	8	’s	’s	PART
ftr-310	123	9	ability	ability	NOUN
ftr-310	123	10	to	to	PART
ftr-310	123	11	ignore	ignore	VERB
ftr-310	123	12	,	,	PUNCT
ftr-310	123	13	misapply	misapply	NOUN
ftr-310	123	14	,	,	PUNCT
ftr-310	123	15	and	and	CCONJ
ftr-310	123	16	otherwise	otherwise	ADV
ftr-310	123	17	abuse	abuse	VERB
ftr-310	123	18	the	the	DET
ftr-310	123	19	tax	tax	NOUN
ftr-310	123	20	law	law	NOUN
ftr-310	123	21	,	,	PUNCT
ftr-310	123	22	and	and	CCONJ
ftr-310	123	23	propose	propose	VERB
ftr-310	123	24	a	a	DET
ftr-310	123	25	way	way	NOUN
ftr-310	123	26	for	for	SCONJ
ftr-310	123	27	the	the	DET
ftr-310	123	28	tax	tax	NOUN
ftr-310	123	29	law	law	NOUN
ftr-310	123	30	to	to	PART
ftr-310	123	31	constrain	constrain	VERB
ftr-310	123	32	this	this	DET
ftr-310	123	33	ability	ability	NOUN
ftr-310	123	34	,	,	PUNCT
ftr-310	123	35	much	much	ADV
ftr-310	123	36	as	as	SCONJ
ftr-310	123	37	the	the	DET
ftr-310	123	38	various	various	ADJ
ftr-310	123	39	taxpayer	taxpayer	NOUN
ftr-310	123	40	bills	bill	NOUN
ftr-310	123	41	of	of	ADP
ftr-310	123	42	rights	right	NOUN
ftr-310	123	43	constrained	constrain	VERB
ftr-310	123	44	the	the	DET
ftr-310	123	45	i.r.s	i.r.	NOUN
ftr-310	123	46	.	.	PUNCT
ftr-310	123	47	’s	’s	PART
ftr-310	123	48	ability	ability	NOUN
ftr-310	123	49	to	to	PART
ftr-310	123	50	abuse	abuse	VERB
ftr-310	123	51	individual	individual	ADJ
ftr-310	123	52	taxpayers	taxpayer	NOUN
ftr-310	123	53	.	.	PUNCT
ftr-310	124	1	part	part	PROPN
ftr-310	124	2	ii	ii	PROPN
ftr-310	124	3	presents	present	VERB
ftr-310	124	4	three	three	NUM
ftr-310	124	5	examples	example	NOUN
ftr-310	124	6	of	of	ADP
ftr-310	124	7	i.r.s	i.r.s	NOUN
ftr-310	124	8	.	.	PUNCT
ftr-310	125	1	abuse	abuse	NOUN
ftr-310	125	2	of	of	ADP
ftr-310	125	3	the	the	DET
ftr-310	125	4	tax	tax	NOUN
ftr-310	125	5	law	law	NOUN
ftr-310	125	6	.	.	PUNCT
ftr-310	126	1	in	in	ADP
ftr-310	126	2	the	the	DET
ftr-310	126	3	first	first	ADJ
ftr-310	126	4	,	,	PUNCT
ftr-310	126	5	its	its	PRON
ftr-310	126	6	interpretation	interpretation	NOUN
ftr-310	126	7	harmed	harm	VERB
ftr-310	126	8	specific	specific	ADJ
ftr-310	126	9	taxpayers	taxpayer	NOUN
ftr-310	126	10	.	.	PUNCT
ftr-310	127	1	even	even	ADV
ftr-310	127	2	though	though	SCONJ
ftr-310	127	3	they	they	PRON
ftr-310	127	4	had	have	VERB
ftr-310	127	5	an	an	DET
ftr-310	127	6	incentive	incentive	NOUN
ftr-310	127	7	to	to	PART
ftr-310	127	8	challenge	challenge	VERB
ftr-310	127	9	the	the	DET
ftr-310	127	10	i.r.s	i.r.	NOUN
ftr-310	127	11	.	.	PROPN
ftr-310	127	12	’s	’s	PART
ftr-310	127	13	interpretation	interpretation	NOUN
ftr-310	127	14	,	,	PUNCT
ftr-310	127	15	however	however	ADV
ftr-310	127	16	,	,	PUNCT
ftr-310	127	17	the	the	DET
ftr-310	127	18	cost	cost	NOUN
ftr-310	127	19	of	of	ADP
ftr-310	127	20	doing	do	VERB
ftr-310	127	21	so	so	ADV
ftr-310	127	22	may	may	AUX
ftr-310	127	23	have	have	AUX
ftr-310	127	24	outweighed	outweigh	VERB
ftr-310	127	25	the	the	DET
ftr-310	127	26	potential	potential	ADJ
ftr-310	127	27	benefits	benefit	NOUN
ftr-310	127	28	.	.	PUNCT
ftr-310	128	1	in	in	ADP
ftr-310	128	2	the	the	DET
ftr-310	128	3	other	other	ADJ
ftr-310	128	4	two	two	NUM
ftr-310	128	5	examples	example	NOUN
ftr-310	128	6	,	,	PUNCT
ftr-310	128	7	on	on	ADP
ftr-310	128	8	the	the	DET
ftr-310	128	9	other	other	ADJ
ftr-310	128	10	hand	hand	NOUN
ftr-310	128	11	,	,	PUNCT
ftr-310	128	12	the	the	DET
ftr-310	128	13	i.r.s	i.r.	NOUN
ftr-310	128	14	.	.	PROPN
ftr-310	128	15	’s	’s	PART
ftr-310	128	16	interpretation	interpretation	NOUN
ftr-310	128	17	benefited	benefit	VERB
ftr-310	128	18	certain	certain	ADJ
ftr-310	128	19	taxpayers	taxpayer	NOUN
ftr-310	128	20	,	,	PUNCT
ftr-310	128	21	while	while	SCONJ
ftr-310	128	22	taxpayers	taxpayer	NOUN
ftr-310	128	23	collectively	collectively	ADV
ftr-310	128	24	bore	bear	VERB
ftr-310	128	25	the	the	DET
ftr-310	128	26	costs	cost	NOUN
ftr-310	128	27	,	,	PUNCT
ftr-310	128	28	leaving	leave	VERB
ftr-310	128	29	nobody	nobody	PRON
ftr-310	128	30	with	with	ADP
ftr-310	128	31	the	the	DET
ftr-310	128	32	incentive	incentive	NOUN
ftr-310	128	33	or	or	CCONJ
ftr-310	128	34	the	the	DET
ftr-310	128	35	ability	ability	NOUN
ftr-310	128	36	to	to	PART
ftr-310	128	37	challenge	challenge	VERB
ftr-310	128	38	the	the	DET
ftr-310	128	39	i.r.s	i.r.	NOUN
ftr-310	128	40	.	.	PUNCT
ftr-310	129	1	part	part	NOUN
ftr-310	129	2	iii	iii	PROPN
ftr-310	129	3	discusses	discuss	VERB
ftr-310	129	4	the	the	DET
ftr-310	129	5	principal	principal	ADJ
ftr-310	129	6	way	way	NOUN
ftr-310	129	7	in	in	ADP
ftr-310	129	8	which	which	PRON
ftr-310	129	9	congress	congress	PROPN
ftr-310	129	10	oversees	oversee	VERB
ftr-310	129	11	the	the	DET
ftr-310	129	12	i.r.s	i.r.	NOUN
ftr-310	129	13	.	.	PUNCT
ftr-310	130	1	—	—	PUNCT
ftr-310	130	2	through	through	ADP
ftr-310	130	3	oversight	oversight	NOUN
ftr-310	130	4	boards	board	NOUN
ftr-310	130	5	.	.	PUNCT
ftr-310	131	1	the	the	DET
ftr-310	131	2	tax	tax	NOUN
ftr-310	131	3	law	law	NOUN
ftr-310	131	4	currently	currently	ADV
ftr-310	131	5	provides	provide	VERB
ftr-310	131	6	for	for	ADP
ftr-310	131	7	the	the	DET
ftr-310	131	8	office	office	NOUN
ftr-310	131	9	of	of	ADP
ftr-310	131	10	the	the	DET
ftr-310	131	11	taxpayer	taxpayer	NOUN
ftr-310	131	12	advocate	advocate	NOUN
ftr-310	131	13	,	,	PUNCT
ftr-310	131	14	which	which	PRON
ftr-310	131	15	is	be	AUX
ftr-310	131	16	charged	charge	VERB
ftr-310	131	17	with	with	ADP
ftr-310	131	18	highlighting	highlight	VERB
ftr-310	131	19	how	how	SCONJ
ftr-310	131	20	the	the	DET
ftr-310	131	21	i.r.s	i.r.	NOUN
ftr-310	131	22	.	.	PUNCT
ftr-310	132	1	can	can	AUX
ftr-310	132	2	provide	provide	VERB
ftr-310	132	3	better	well	ADJ
ftr-310	132	4	service	service	NOUN
ftr-310	132	5	to	to	ADP
ftr-310	132	6	taxpayers	taxpayer	NOUN
ftr-310	132	7	,	,	PUNCT
ftr-310	132	8	and	and	CCONJ
ftr-310	132	9	the	the	DET
ftr-310	132	10	internal	internal	ADJ
ftr-310	132	11	revenue	revenue	NOUN
ftr-310	132	12	service	service	NOUN
ftr-310	132	13	oversight	oversight	NOUN
ftr-310	132	14	board	board	NOUN
ftr-310	132	15	,	,	PUNCT
ftr-310	132	16	which	which	PRON
ftr-310	132	17	broadly	broadly	ADV
ftr-310	132	18	oversees	oversee	VERB
ftr-310	132	19	the	the	DET
ftr-310	132	20	i.r.s	i.r.	NOUN
ftr-310	132	21	.	.	PROPN
ftr-310	132	22	’s	’s	PART
ftr-310	132	23	operations	operation	NOUN
ftr-310	132	24	.	.	PUNCT
ftr-310	133	1	part	part	NOUN
ftr-310	134	1	iv	iv	NUM
ftr-310	134	2	then	then	ADV
ftr-310	134	3	looks	look	VERB
ftr-310	134	4	at	at	ADP
ftr-310	134	5	how	how	SCONJ
ftr-310	134	6	well	well	ADV
ftr-310	134	7	an	an	DET
ftr-310	134	8	oversight	oversight	NOUN
ftr-310	134	9	board	board	NOUN
ftr-310	134	10	would	would	AUX
ftr-310	134	11	fit	fit	VERB
ftr-310	134	12	with	with	ADP
ftr-310	134	13	the	the	DET
ftr-310	134	14	goal	goal	NOUN
ftr-310	134	15	of	of	ADP
ftr-310	134	16	protecting	protect	VERB
ftr-310	134	17	the	the	DET
ftr-310	134	18	tax	tax	NOUN
ftr-310	134	19	system	system	NOUN
ftr-310	134	20	from	from	ADP
ftr-310	134	21	i.r.s	i.r.s	PROPN
ftr-310	134	22	.	.	PUNCT
ftr-310	135	1	abuse	abuse	NOUN
ftr-310	135	2	.	.	PUNCT
ftr-310	136	1	ultimately	ultimately	ADV
ftr-310	136	2	,	,	PUNCT
ftr-310	136	3	it	it	PRON
ftr-310	136	4	concludes	conclude	VERB
ftr-310	136	5	that	that	SCONJ
ftr-310	136	6	,	,	PUNCT
ftr-310	136	7	although	although	SCONJ
ftr-310	136	8	the	the	DET
ftr-310	136	9	taxpayer	taxpayer	NOUN
ftr-310	136	10	advocate	advocate	NOUN
ftr-310	136	11	and	and	CCONJ
ftr-310	136	12	the	the	DET
ftr-310	136	13	i.r.s	i.r.s	NOUN
ftr-310	136	14	.	.	PUNCT
ftr-310	137	1	oversight	oversight	NOUN
ftr-310	137	2	board	board	NOUN
ftr-310	137	3	are	be	AUX
ftr-310	137	4	relatively	relatively	ADV
ftr-310	137	5	effective	effective	ADJ
ftr-310	137	6	in	in	ADP
ftr-310	137	7	discharging	discharge	VERB
ftr-310	137	8	their	their	PRON
ftr-310	137	9	current	current	ADJ
ftr-310	137	10	mandates	mandate	NOUN
ftr-310	137	11	,	,	PUNCT
ftr-310	137	12	adding	add	VERB
ftr-310	137	13	the	the	DET
ftr-310	137	14	mandate	mandate	NOUN
ftr-310	137	15	of	of	ADP
ftr-310	137	16	protecting	protect	VERB
ftr-310	137	17	the	the	DET
ftr-310	137	18	tax	tax	NOUN
ftr-310	137	19	law	law	NOUN
ftr-310	137	20	to	to	ADP
ftr-310	137	21	either	either	PRON
ftr-310	137	22	would	would	AUX
ftr-310	137	23	be	be	AUX
ftr-310	137	24	burdensome	burdensome	ADJ
ftr-310	137	25	and	and	CCONJ
ftr-310	137	26	ineffective	ineffective	ADJ
ftr-310	137	27	.	.	PUNCT
ftr-310	138	1	congress	congress	PROPN
ftr-310	138	2	could	could	AUX
ftr-310	138	3	create	create	VERB
ftr-310	138	4	a	a	DET
ftr-310	138	5	new	new	ADJ
ftr-310	138	6	oversight	oversight	NOUN
ftr-310	138	7	board	board	NOUN
ftr-310	138	8	,	,	PUNCT
ftr-310	138	9	but	but	CCONJ
ftr-310	138	10	such	such	DET
ftr-310	138	11	a	a	DET
ftr-310	138	12	board	board	NOUN
ftr-310	138	13	would	would	AUX
ftr-310	138	14	provide	provide	VERB
ftr-310	138	15	suboptimal	suboptimal	ADJ
ftr-310	138	16	enforcement	enforcement	NOUN
ftr-310	138	17	.	.	PUNCT
ftr-310	139	1	in	in	ADP
ftr-310	139	2	part	part	NOUN
ftr-310	139	3	v	v	NOUN
ftr-310	139	4	,	,	PUNCT
ftr-310	139	5	this	this	DET
ftr-310	139	6	article	article	NOUN
ftr-310	139	7	will	will	AUX
ftr-310	139	8	suggest	suggest	VERB
ftr-310	139	9	,	,	PUNCT
ftr-310	139	10	instead	instead	ADV
ftr-310	139	11	,	,	PUNCT
ftr-310	139	12	that	that	SCONJ
ftr-310	139	13	congress	congress	PROPN
ftr-310	139	14	delegate	delegate	VERB
ftr-310	139	15	enforcement	enforcement	NOUN
ftr-310	139	16	to	to	ADP
ftr-310	139	17	taxpayers	taxpayer	NOUN
ftr-310	139	18	in	in	ADP
ftr-310	139	19	general	general	ADJ
ftr-310	139	20	.	.	PUNCT
ftr-310	140	1	this	this	DET
ftr-310	140	2	type	type	NOUN
ftr-310	140	3	of	of	ADP
ftr-310	140	4	“	"	PUNCT
ftr-310	140	5	fire	fire	NOUN
ftr-310	140	6	-	-	PUNCT
ftr-310	140	7	alarm	alarm	NOUN
ftr-310	140	8	oversight	oversight	NOUN
ftr-310	140	9	”	"	PUNCT
ftr-310	140	10	can	can	AUX
ftr-310	140	11	provide	provide	VERB
ftr-310	140	12	an	an	DET
ftr-310	140	13	effective	effective	ADJ
ftr-310	140	14	,	,	PUNCT
ftr-310	140	15	low	low	ADJ
ftr-310	140	16	-	-	PUNCT
ftr-310	140	17	cost	cost	NOUN
ftr-310	140	18	method	method	NOUN
ftr-310	140	19	of	of	ADP
ftr-310	140	20	overseeing	oversee	VERB
ftr-310	140	21	the	the	DET
ftr-310	140	22	i.r.s	i.r.	NOUN
ftr-310	140	23	.	.	PUNCT
ftr-310	141	1	where	where	SCONJ
ftr-310	141	2	it	it	PRON
ftr-310	141	3	interprets	interpret	VERB
ftr-310	141	4	the	the	DET
ftr-310	141	5	internal	internal	ADJ
ftr-310	141	6	revenue	revenue	NOUN
ftr-310	141	7	code	code	NOUN
ftr-310	141	8	in	in	ADP
ftr-310	141	9	a	a	DET
ftr-310	141	10	way	way	NOUN
ftr-310	141	11	that	that	PRON
ftr-310	141	12	imposes	impose	VERB
ftr-310	141	13	diffuse	diffuse	ADJ
ftr-310	141	14	cost	cost	NOUN
ftr-310	141	15	on	on	ADP
ftr-310	141	16	taxpayers	taxpayer	NOUN
ftr-310	141	17	in	in	ADP
ftr-310	141	18	general	general	ADJ
ftr-310	141	19	.	.	PUNCT
ftr-310	142	1	to	to	PART
ftr-310	142	2	effectively	effectively	ADV
ftr-310	142	3	delegate	delegate	VERB
ftr-310	142	4	such	such	ADJ
ftr-310	142	5	authority	authority	NOUN
ftr-310	142	6	will	will	AUX
ftr-310	142	7	require	require	VERB
ftr-310	142	8	congress	congress	PROPN
ftr-310	142	9	to	to	PART
ftr-310	142	10	provide	provide	VERB
ftr-310	142	11	standing	standing	NOUN
ftr-310	142	12	to	to	ADP
ftr-310	142	13	taxpayers	taxpayer	NOUN
ftr-310	142	14	and	and	CCONJ
ftr-310	142	15	create	create	VERB
ftr-310	142	16	both	both	DET
ftr-310	142	17	incentives	incentive	NOUN
ftr-310	142	18	to	to	PART
ftr-310	142	19	encourage	encourage	VERB
ftr-310	142	20	meritorious	meritorious	ADJ
ftr-310	142	21	claims	claim	NOUN
ftr-310	142	22	and	and	CCONJ
ftr-310	142	23	disincentives	disincentive	NOUN
ftr-310	142	24	to	to	PART
ftr-310	142	25	dissuade	dissuade	VERB
ftr-310	142	26	frivolous	frivolous	ADJ
ftr-310	142	27	claims	claim	NOUN
ftr-310	142	28	.	.	PUNCT
ftr-310	143	1	properly	properly	ADV
ftr-310	143	2	designed	design	VERB
ftr-310	143	3	,	,	PUNCT
ftr-310	143	4	though	though	ADV
ftr-310	143	5	,	,	PUNCT
ftr-310	143	6	such	such	ADJ
ftr-310	143	7	oversight	oversight	NOUN
ftr-310	143	8	will	will	AUX
ftr-310	143	9	help	help	VERB
ftr-310	143	10	rein	rein	VERB
ftr-310	143	11	in	in	ADP
ftr-310	143	12	i.r.s	i.r.s	NOUN
ftr-310	143	13	.	.	PUNCT
ftr-310	144	1	abuse	abuse	NOUN
ftr-310	144	2	of	of	ADP
ftr-310	144	3	the	the	DET
ftr-310	144	4	tax	tax	NOUN
ftr-310	144	5	system	system	NOUN
ftr-310	144	6	.	.	PUNCT
ftr-310	145	1	undermines	undermine	VERB
ftr-310	145	2	congress	congress	PROPN
ftr-310	145	3	’s	’s	PART
ftr-310	145	4	purpose	purpose	NOUN
ftr-310	145	5	in	in	ADP
ftr-310	145	6	enacting	enact	VERB
ftr-310	145	7	a	a	DET
ftr-310	145	8	provision	provision	NOUN
ftr-310	145	9	.	.	PUNCT
ftr-310	146	1	though	though	SCONJ
ftr-310	146	2	it	it	PRON
ftr-310	146	3	may	may	AUX
ftr-310	146	4	not	not	PART
ftr-310	146	5	always	always	ADV
ftr-310	146	6	be	be	AUX
ftr-310	146	7	clear	clear	ADJ
ftr-310	146	8	where	where	SCONJ
ftr-310	146	9	to	to	PART
ftr-310	146	10	draw	draw	VERB
ftr-310	146	11	the	the	DET
ftr-310	146	12	line	line	NOUN
ftr-310	146	13	between	between	ADP
ftr-310	146	14	discretion	discretion	NOUN
ftr-310	146	15	and	and	CCONJ
ftr-310	146	16	abuse	abuse	NOUN
ftr-310	146	17	,	,	PUNCT
ftr-310	146	18	just	just	ADV
ftr-310	146	19	like	like	SCONJ
ftr-310	146	20	it	it	PRON
ftr-310	146	21	can	can	AUX
ftr-310	146	22	be	be	AUX
ftr-310	146	23	difficult	difficult	ADJ
ftr-310	146	24	to	to	PART
ftr-310	146	25	draw	draw	VERB
ftr-310	146	26	the	the	DET
ftr-310	146	27	line	line	NOUN
ftr-310	146	28	between	between	ADP
ftr-310	146	29	zealous	zealous	ADJ
ftr-310	146	30	enforcement	enforcement	NOUN
ftr-310	146	31	of	of	ADP
ftr-310	146	32	the	the	DET
ftr-310	146	33	tax	tax	NOUN
ftr-310	146	34	law	law	NOUN
ftr-310	146	35	and	and	CCONJ
ftr-310	146	36	taxpayer	taxpayer	NOUN
ftr-310	146	37	abuse	abuse	NOUN
ftr-310	146	38	,	,	PUNCT
ftr-310	146	39	this	this	DET
ftr-310	146	40	article	article	NOUN
ftr-310	146	41	focuses	focus	VERB
ftr-310	146	42	on	on	ADP
ftr-310	146	43	ways	way	NOUN
ftr-310	146	44	to	to	PART
ftr-310	146	45	prevent	prevent	VERB
ftr-310	146	46	abuse	abuse	NOUN
ftr-310	146	47	while	while	SCONJ
ftr-310	146	48	preserving	preserve	VERB
ftr-310	146	49	the	the	DET
ftr-310	146	50	i.r.s	i.r.	NOUN
ftr-310	146	51	.	.	PUNCT
ftr-310	146	52	’s	’s	PART
ftr-310	146	53	necessary	necessary	ADJ
ftr-310	146	54	discretion	discretion	NOUN
ftr-310	146	55	.	.	PUNCT
ftr-310	147	1	228	228	NUM
ftr-310	147	2	florida	florida	PROPN
ftr-310	147	3	tax	tax	NOUN
ftr-310	147	4	review	review	NOUN
ftr-310	148	1	[	[	X
ftr-310	148	2	vol	vol	NOUN
ftr-310	148	3	.	.	PUNCT
ftr-310	148	4	14:6	14:6	NUM
ftr-310	148	5	ii	ii	NOUN
ftr-310	148	6	.	.	PUNCT
ftr-310	149	1	how	how	SCONJ
ftr-310	149	2	the	the	DET
ftr-310	149	3	irs	irs	PROPN
ftr-310	149	4	abuses	abuse	VERB
ftr-310	149	5	the	the	DET
ftr-310	149	6	tax	tax	NOUN
ftr-310	149	7	system	system	NOUN
ftr-310	149	8	a.	a.	NOUN
ftr-310	149	9	reading	reading	NOUN
ftr-310	149	10	and	and	CCONJ
ftr-310	149	11	as	as	ADP
ftr-310	149	12	or	or	CCONJ
ftr-310	149	13	the	the	DET
ftr-310	149	14	story	story	NOUN
ftr-310	149	15	of	of	ADP
ftr-310	149	16	the	the	DET
ftr-310	149	17	i.r.s	i.r.	NOUN
ftr-310	149	18	.	.	PUNCT
ftr-310	150	1	adopting	adopt	VERB
ftr-310	150	2	an	an	DET
ftr-310	150	3	incorrect	incorrect	ADJ
ftr-310	150	4	reading	reading	NOUN
ftr-310	150	5	of	of	ADP
ftr-310	150	6	the	the	DET
ftr-310	150	7	tax	tax	NOUN
ftr-310	150	8	law	law	NOUN
ftr-310	150	9	is	be	AUX
ftr-310	150	10	not	not	PART
ftr-310	150	11	complicated	complicated	ADJ
ftr-310	150	12	to	to	PART
ftr-310	150	13	tell	tell	VERB
ftr-310	150	14	or	or	CCONJ
ftr-310	150	15	,	,	PUNCT
ftr-310	150	16	theoretically	theoretically	ADV
ftr-310	150	17	,	,	PUNCT
ftr-310	150	18	to	to	PART
ftr-310	150	19	resolve	resolve	VERB
ftr-310	150	20	.	.	PUNCT
ftr-310	151	1	the	the	DET
ftr-310	151	2	tax	tax	NOUN
ftr-310	151	3	law	law	NOUN
ftr-310	151	4	is	be	AUX
ftr-310	151	5	complicated	complicated	ADJ
ftr-310	151	6	and	and	CCONJ
ftr-310	151	7	,	,	PUNCT
ftr-310	151	8	in	in	ADP
ftr-310	151	9	places	place	NOUN
ftr-310	151	10	,	,	PUNCT
ftr-310	151	11	ambiguous	ambiguous	ADJ
ftr-310	151	12	.	.	PUNCT
ftr-310	152	1	at	at	ADP
ftr-310	152	2	times	time	NOUN
ftr-310	152	3	,	,	PUNCT
ftr-310	152	4	the	the	DET
ftr-310	152	5	i.r.s	i.r.s	PROPN
ftr-310	152	6	.	.	PUNCT
ftr-310	153	1	errs	err	VERB
ftr-310	153	2	in	in	ADP
ftr-310	153	3	its	its	PRON
ftr-310	153	4	interpretation	interpretation	NOUN
ftr-310	153	5	of	of	ADP
ftr-310	153	6	the	the	DET
ftr-310	153	7	interplay	interplay	NOUN
ftr-310	153	8	between	between	ADP
ftr-310	153	9	the	the	DET
ftr-310	153	10	language	language	NOUN
ftr-310	153	11	of	of	ADP
ftr-310	153	12	the	the	DET
ftr-310	153	13	code	code	NOUN
ftr-310	153	14	and	and	CCONJ
ftr-310	153	15	what	what	PRON
ftr-310	153	16	congress	congress	PROPN
ftr-310	153	17	intended	intend	VERB
ftr-310	153	18	for	for	ADP
ftr-310	153	19	the	the	DET
ftr-310	153	20	code	code	NOUN
ftr-310	153	21	.	.	PUNCT
ftr-310	154	1	when	when	SCONJ
ftr-310	154	2	it	it	PRON
ftr-310	154	3	does	do	VERB
ftr-310	154	4	and	and	CCONJ
ftr-310	154	5	uses	use	VERB
ftr-310	154	6	that	that	DET
ftr-310	154	7	misinterpretation	misinterpretation	NOUN
ftr-310	154	8	to	to	PART
ftr-310	154	9	impose	impose	VERB
ftr-310	154	10	a	a	DET
ftr-310	154	11	higher	high	ADJ
ftr-310	154	12	tax	tax	NOUN
ftr-310	154	13	burden	burden	NOUN
ftr-310	154	14	on	on	ADP
ftr-310	154	15	taxpayers	taxpayer	NOUN
ftr-310	154	16	,	,	PUNCT
ftr-310	154	17	the	the	DET
ftr-310	154	18	affected	affect	VERB
ftr-310	154	19	taxpayers	taxpayer	NOUN
ftr-310	154	20	will	will	AUX
ftr-310	154	21	sue	sue	VERB
ftr-310	154	22	and	and	CCONJ
ftr-310	154	23	the	the	DET
ftr-310	154	24	courts	court	NOUN
ftr-310	154	25	will	will	AUX
ftr-310	154	26	overturn	overturn	VERB
ftr-310	154	27	the	the	DET
ftr-310	154	28	i.r.s	i.r.	NOUN
ftr-310	154	29	.	.	PROPN
ftr-310	154	30	’s	’s	PART
ftr-310	154	31	misinterpretation	misinterpretation	NOUN
ftr-310	154	32	.	.	PUNCT
ftr-310	155	1	while	while	SCONJ
ftr-310	155	2	the	the	DET
ftr-310	155	3	process	process	NOUN
ftr-310	155	4	of	of	ADP
ftr-310	155	5	correcting	correct	VERB
ftr-310	155	6	an	an	DET
ftr-310	155	7	i.r.s	i.r.s	NOUN
ftr-310	155	8	.	.	PUNCT
ftr-310	156	1	misreading	misread	VERB
ftr-310	156	2	of	of	ADP
ftr-310	156	3	the	the	DET
ftr-310	156	4	tax	tax	NOUN
ftr-310	156	5	law	law	NOUN
ftr-310	156	6	can	can	AUX
ftr-310	156	7	follow	follow	VERB
ftr-310	156	8	this	this	DET
ftr-310	156	9	narrative	narrative	NOUN
ftr-310	156	10	,	,	PUNCT
ftr-310	156	11	however	however	ADV
ftr-310	156	12	,	,	PUNCT
ftr-310	156	13	the	the	DET
ftr-310	156	14	process	process	NOUN
ftr-310	156	15	is	be	AUX
ftr-310	156	16	often	often	ADV
ftr-310	156	17	less	less	ADV
ftr-310	156	18	clean	clean	ADJ
ftr-310	156	19	and	and	CCONJ
ftr-310	156	20	more	more	ADV
ftr-310	156	21	problematic	problematic	ADJ
ftr-310	156	22	than	than	SCONJ
ftr-310	156	23	the	the	DET
ftr-310	156	24	story	story	NOUN
ftr-310	156	25	would	would	AUX
ftr-310	156	26	indicate	indicate	VERB
ftr-310	156	27	,	,	PUNCT
ftr-310	156	28	as	as	SCONJ
ftr-310	156	29	illustrated	illustrate	VERB
ftr-310	156	30	by	by	ADP
ftr-310	156	31	the	the	DET
ftr-310	156	32	i.r.s	i.r.s	PROPN
ftr-310	156	33	.	.	PROPN
ftr-310	156	34	’s	’s	PART
ftr-310	156	35	attempted	attempt	VERB
ftr-310	156	36	misapplication	misapplication	NOUN
ftr-310	156	37	of	of	ADP
ftr-310	156	38	the	the	DET
ftr-310	156	39	telephone	telephone	NOUN
ftr-310	156	40	excise	excise	NOUN
ftr-310	156	41	tax	tax	NOUN
ftr-310	156	42	.	.	PUNCT
ftr-310	157	1	in	in	ADP
ftr-310	157	2	1898	1898	NUM
ftr-310	157	3	,	,	PUNCT
ftr-310	157	4	congress	congress	PROPN
ftr-310	157	5	enacted	enact	VERB
ftr-310	157	6	a	a	DET
ftr-310	157	7	telephone	telephone	NOUN
ftr-310	157	8	excise	excise	NOUN
ftr-310	157	9	tax	tax	NOUN
ftr-310	157	10	to	to	PART
ftr-310	157	11	help	help	VERB
ftr-310	157	12	fund	fund	VERB
ftr-310	157	13	the	the	DET
ftr-310	157	14	spanish	spanish	ADJ
ftr-310	157	15	-	-	PUNCT
ftr-310	157	16	american	american	ADJ
ftr-310	157	17	war	war	NOUN
ftr-310	157	18	.	.	PUNCT
ftr-310	158	1	22	22	NUM
ftr-310	158	2	initially	initially	ADV
ftr-310	158	3	,	,	PUNCT
ftr-310	158	4	the	the	DET
ftr-310	158	5	one	one	NUM
ftr-310	158	6	-	-	PUNCT
ftr-310	158	7	cent	cent	NOUN
ftr-310	158	8	tax	tax	NOUN
ftr-310	158	9	applied	apply	VERB
ftr-310	158	10	to	to	ADP
ftr-310	158	11	long	long	ADJ
ftr-310	158	12	-	-	PUNCT
ftr-310	158	13	distance	distance	NOUN
ftr-310	158	14	calls	call	NOUN
ftr-310	158	15	that	that	PRON
ftr-310	158	16	cost	cost	VERB
ftr-310	158	17	more	more	ADJ
ftr-310	158	18	than	than	ADP
ftr-310	158	19	fifteen	fifteen	NUM
ftr-310	158	20	cents	cent	NOUN
ftr-310	158	21	.	.	PUNCT
ftr-310	159	1	23	23	NUM
ftr-310	159	2	congress	congress	PROPN
ftr-310	159	3	repealed	repeal	VERB
ftr-310	159	4	the	the	DET
ftr-310	159	5	telephone	telephone	NOUN
ftr-310	159	6	excise	excise	NOUN
ftr-310	159	7	tax	tax	NOUN
ftr-310	159	8	in	in	ADP
ftr-310	159	9	1902	1902	NUM
ftr-310	159	10	,	,	PUNCT
ftr-310	159	11	but	but	CCONJ
ftr-310	159	12	reinstated	reinstate	VERB
ftr-310	159	13	it	it	PRON
ftr-310	159	14	in	in	ADP
ftr-310	159	15	1914	1914	NUM
ftr-310	159	16	,	,	PUNCT
ftr-310	159	17	as	as	SCONJ
ftr-310	159	18	the	the	DET
ftr-310	159	19	country	country	NOUN
ftr-310	159	20	began	begin	VERB
ftr-310	159	21	to	to	PART
ftr-310	159	22	prepare	prepare	VERB
ftr-310	159	23	for	for	ADP
ftr-310	159	24	world	world	NOUN
ftr-310	159	25	war	war	PROPN
ftr-310	159	26	i.	i.	PROPN
ftr-310	159	27	24	24	NUM
ftr-310	159	28	repealed	repeal	VERB
ftr-310	159	29	again	again	ADV
ftr-310	159	30	in	in	ADP
ftr-310	159	31	1924	1924	NUM
ftr-310	159	32	,	,	PUNCT
ftr-310	159	33	it	it	PRON
ftr-310	159	34	once	once	ADV
ftr-310	159	35	again	again	ADV
ftr-310	159	36	reappeared	reappear	VERB
ftr-310	159	37	in	in	ADP
ftr-310	159	38	1932	1932	NUM
ftr-310	159	39	to	to	PART
ftr-310	159	40	make	make	VERB
ftr-310	159	41	up	up	ADP
ftr-310	159	42	for	for	ADP
ftr-310	159	43	diminished	diminish	VERB
ftr-310	159	44	federal	federal	ADJ
ftr-310	159	45	revenues	revenue	NOUN
ftr-310	159	46	resulting	result	VERB
ftr-310	159	47	from	from	ADP
ftr-310	159	48	the	the	DET
ftr-310	159	49	great	great	ADJ
ftr-310	159	50	depression	depression	NOUN
ftr-310	159	51	.	.	PUNCT
ftr-310	160	1	25	25	NUM
ftr-310	160	2	though	though	SCONJ
ftr-310	160	3	congress	congress	PROPN
ftr-310	160	4	has	have	AUX
ftr-310	160	5	altered	alter	VERB
ftr-310	160	6	its	its	PRON
ftr-310	160	7	rate	rate	NOUN
ftr-310	160	8	structure	structure	NOUN
ftr-310	160	9	and	and	CCONJ
ftr-310	160	10	base	base	NOUN
ftr-310	160	11	in	in	ADP
ftr-310	160	12	the	the	DET
ftr-310	160	13	years	year	NOUN
ftr-310	160	14	since	since	SCONJ
ftr-310	160	15	1932	1932	NUM
ftr-310	160	16	,	,	PUNCT
ftr-310	160	17	the	the	DET
ftr-310	160	18	telephone	telephone	NOUN
ftr-310	160	19	excise	excise	NOUN
ftr-310	160	20	tax	tax	NOUN
ftr-310	160	21	has	have	AUX
ftr-310	160	22	continuously	continuously	ADV
ftr-310	160	23	applied	apply	VERB
ftr-310	160	24	since	since	SCONJ
ftr-310	160	25	then	then	ADV
ftr-310	160	26	.	.	PUNCT
ftr-310	161	1	26	26	NUM
ftr-310	161	2	today	today	NOUN
ftr-310	161	3	,	,	PUNCT
ftr-310	161	4	the	the	DET
ftr-310	161	5	telephone	telephone	NOUN
ftr-310	161	6	excise	excise	NOUN
ftr-310	161	7	tax	tax	NOUN
ftr-310	161	8	imposes	impose	VERB
ftr-310	161	9	a	a	DET
ftr-310	161	10	three	three	NUM
ftr-310	161	11	percent	percent	NOUN
ftr-310	161	12	tax	tax	NOUN
ftr-310	161	13	on	on	ADP
ftr-310	161	14	three	three	NUM
ftr-310	161	15	types	type	NOUN
ftr-310	161	16	of	of	ADP
ftr-310	161	17	“	"	PUNCT
ftr-310	161	18	communication	communication	NOUN
ftr-310	161	19	services	service	NOUN
ftr-310	161	20	:	:	PUNCT
ftr-310	161	21	”	"	PUNCT
ftr-310	161	22	27	27	NUM
ftr-310	161	23	local	local	ADJ
ftr-310	161	24	telephone	telephone	NOUN
ftr-310	161	25	service	service	NOUN
ftr-310	161	26	,	,	PUNCT
ftr-310	161	27	toll	toll	NOUN
ftr-310	161	28	telephone	telephone	NOUN
ftr-310	161	29	service	service	NOUN
ftr-310	161	30	,	,	PUNCT
ftr-310	161	31	and	and	CCONJ
ftr-310	161	32	teletypewriter	teletypewriter	NOUN
ftr-310	161	33	exchange	exchange	PROPN
ftr-310	161	34	service	service	NOUN
ftr-310	161	35	.	.	PUNCT
ftr-310	162	1	28	28	NUM
ftr-310	163	1	although	although	SCONJ
ftr-310	163	2	the	the	DET
ftr-310	163	3	code	code	NOUN
ftr-310	163	4	specifically	specifically	ADV
ftr-310	163	5	defines	define	VERB
ftr-310	163	6	each	each	DET
ftr-310	163	7	type	type	NOUN
ftr-310	163	8	of	of	ADP
ftr-310	163	9	communication	communication	NOUN
ftr-310	163	10	service	service	NOUN
ftr-310	163	11	,	,	PUNCT
ftr-310	163	12	29	29	NUM
ftr-310	163	13	the	the	DET
ftr-310	163	14	i.r.s	i.r.	NOUN
ftr-310	163	15	.	.	PUNCT
ftr-310	163	16	has	have	AUX
ftr-310	163	17	not	not	PART
ftr-310	163	18	seen	see	VERB
ftr-310	163	19	itself	itself	PRON
ftr-310	163	20	as	as	SCONJ
ftr-310	163	21	bound	bind	VERB
ftr-310	163	22	by	by	ADP
ftr-310	163	23	the	the	DET
ftr-310	163	24	code	code	NOUN
ftr-310	163	25	’s	’s	PART
ftr-310	163	26	definitions	definition	NOUN
ftr-310	163	27	.	.	PUNCT
ftr-310	164	1	22	22	NUM
ftr-310	164	2	.	.	PUNCT
ftr-310	165	1	louis	louis	PROPN
ftr-310	165	2	alan	alan	PROPN
ftr-310	165	3	talley	talley	PROPN
ftr-310	165	4	,	,	PUNCT
ftr-310	165	5	cong	cong	NOUN
ftr-310	165	6	.	.	PUNCT
ftr-310	166	1	research	research	NOUN
ftr-310	166	2	serv	serv	PROPN
ftr-310	166	3	.	.	PUNCT
ftr-310	166	4	,	,	PUNCT
ftr-310	166	5	rl	rl	ADP
ftr-310	166	6	30553	30553	NUM
ftr-310	166	7	,	,	PUNCT
ftr-310	166	8	the	the	DET
ftr-310	166	9	federal	federal	ADJ
ftr-310	166	10	excise	excise	NOUN
ftr-310	166	11	tax	tax	NOUN
ftr-310	166	12	on	on	ADP
ftr-310	166	13	telephone	telephone	NOUN
ftr-310	166	14	service	service	NOUN
ftr-310	166	15	:	:	PUNCT
ftr-310	166	16	a	a	DET
ftr-310	166	17	history	history	NOUN
ftr-310	166	18	1	1	NUM
ftr-310	166	19	(	(	PUNCT
ftr-310	166	20	2005	2005	NUM
ftr-310	166	21	)	)	PUNCT
ftr-310	166	22	,	,	PUNCT
ftr-310	166	23	http://assets.opencrs.com/rpts/rl30553_20050630.pdf	http://assets.opencrs.com/rpts/rl30553_20050630.pdf	PROPN
ftr-310	166	24	.	.	PUNCT
ftr-310	167	1	23	23	NUM
ftr-310	167	2	.	.	PUNCT
ftr-310	168	1	i	i	PRON
ftr-310	168	2	d.	d.	PROPN
ftr-310	168	3	24	24	NUM
ftr-310	168	4	.	.	PUNCT
ftr-310	169	1	i	i	PRON
ftr-310	169	2	d.	d.	PROPN
ftr-310	169	3	25	25	NUM
ftr-310	169	4	.	.	PUNCT
ftr-310	170	1	i	i	PRON
ftr-310	170	2	d.	d.	PROPN
ftr-310	170	3	26	26	NUM
ftr-310	170	4	.	.	PUNCT
ftr-310	171	1	i	i	PRON
ftr-310	171	2	d.	d.	PROPN
ftr-310	171	3	27	27	NUM
ftr-310	171	4	.	.	PUNCT
ftr-310	172	1	i.r.c	i.r.c	NOUN
ftr-310	172	2	.	.	PUNCT
ftr-310	173	1	§	§	PROPN
ftr-310	173	2	4251(a)(1	4251(a)(1	NOUN
ftr-310	173	3	)	)	PUNCT
ftr-310	173	4	,	,	PUNCT
ftr-310	173	5	(	(	PUNCT
ftr-310	173	6	b)(2	b)(2	X
ftr-310	173	7	)	)	PUNCT
ftr-310	173	8	.	.	PUNCT
ftr-310	174	1	28	28	NUM
ftr-310	174	2	.	.	PUNCT
ftr-310	174	3	i.r.c	i.r.c	NOUN
ftr-310	174	4	.	.	PUNCT
ftr-310	175	1	§	§	PROPN
ftr-310	175	2	4251(b)(1	4251(b)(1	NUM
ftr-310	175	3	)	)	PUNCT
ftr-310	175	4	.	.	PUNCT
ftr-310	176	1	29	29	NUM
ftr-310	176	2	.	.	PUNCT
ftr-310	176	3	i.r.c	i.r.c	NOUN
ftr-310	176	4	.	.	PUNCT
ftr-310	177	1	§	§	PROPN
ftr-310	177	2	4252(a)–(c	4252(a)–(c	NUM
ftr-310	177	3	)	)	PUNCT
ftr-310	177	4	.	.	PUNCT
ftr-310	178	1	2013	2013	NUM
ftr-310	178	2	]	]	PUNCT
ftr-310	178	3	preventing	prevent	VERB
ftr-310	178	4	i.r.s	i.r.	NOUN
ftr-310	178	5	.	.	PUNCT
ftr-310	179	1	abuse	abuse	NOUN
ftr-310	179	2	of	of	ADP
ftr-310	179	3	the	the	DET
ftr-310	179	4	tax	tax	NOUN
ftr-310	179	5	system	system	NOUN
ftr-310	179	6	229	229	NUM
ftr-310	179	7	in	in	ADP
ftr-310	179	8	1979	1979	NUM
ftr-310	179	9	,	,	PUNCT
ftr-310	179	10	the	the	DET
ftr-310	179	11	i.r.s	i.r.	NOUN
ftr-310	179	12	.	.	PUNCT
ftr-310	179	13	released	release	VERB
ftr-310	179	14	a	a	DET
ftr-310	179	15	ruling	ruling	NOUN
ftr-310	179	16	addressing	address	VERB
ftr-310	179	17	whether	whether	SCONJ
ftr-310	179	18	the	the	DET
ftr-310	179	19	telephone	telephone	NOUN
ftr-310	179	20	excise	excise	NOUN
ftr-310	179	21	tax	tax	NOUN
ftr-310	179	22	applied	apply	VERB
ftr-310	179	23	to	to	ADP
ftr-310	179	24	satellite	satellite	NOUN
ftr-310	179	25	calls	call	NOUN
ftr-310	179	26	from	from	ADP
ftr-310	179	27	ships	ship	NOUN
ftr-310	179	28	or	or	CCONJ
ftr-310	179	29	other	other	ADJ
ftr-310	179	30	offshore	offshore	ADJ
ftr-310	179	31	locations	location	NOUN
ftr-310	179	32	to	to	PART
ftr-310	179	33	landlines	landline	NOUN
ftr-310	179	34	in	in	ADP
ftr-310	179	35	the	the	DET
ftr-310	179	36	united	united	PROPN
ftr-310	179	37	states	states	PROPN
ftr-310	179	38	.	.	PUNCT
ftr-310	180	1	30	30	NUM
ftr-310	181	1	the	the	DET
ftr-310	181	2	service	service	NOUN
ftr-310	181	3	provider	provider	NOUN
ftr-310	181	4	charged	charge	VERB
ftr-310	181	5	callers	caller	NOUN
ftr-310	181	6	a	a	DET
ftr-310	181	7	per	per	ADP
ftr-310	181	8	-	-	PUNCT
ftr-310	181	9	minute	minute	NOUN
ftr-310	181	10	amount	amount	NOUN
ftr-310	181	11	,	,	PUNCT
ftr-310	181	12	irrespective	irrespective	ADV
ftr-310	181	13	of	of	ADP
ftr-310	181	14	their	their	PRON
ftr-310	181	15	location	location	NOUN
ftr-310	181	16	(	(	PUNCT
ftr-310	181	17	and	and	CCONJ
ftr-310	181	18	,	,	PUNCT
ftr-310	181	19	thus	thus	ADV
ftr-310	181	20	,	,	PUNCT
ftr-310	181	21	irrespective	irrespective	ADV
ftr-310	181	22	of	of	ADP
ftr-310	181	23	the	the	DET
ftr-310	181	24	call	call	NOUN
ftr-310	181	25	’s	’s	PART
ftr-310	181	26	distance	distance	NOUN
ftr-310	181	27	)	)	PUNCT
ftr-310	181	28	.	.	PUNCT
ftr-310	182	1	31	31	NUM
ftr-310	183	1	the	the	DET
ftr-310	183	2	code	code	NOUN
ftr-310	183	3	defines	define	VERB
ftr-310	183	4	toll	toll	NOUN
ftr-310	183	5	telephone	telephone	NOUN
ftr-310	183	6	service	service	NOUN
ftr-310	183	7	as	as	ADP
ftr-310	183	8	telephone	telephone	NOUN
ftr-310	183	9	service	service	NOUN
ftr-310	183	10	where	where	SCONJ
ftr-310	183	11	the	the	DET
ftr-310	183	12	telephone	telephone	NOUN
ftr-310	183	13	company	company	NOUN
ftr-310	183	14	calculates	calculate	VERB
ftr-310	183	15	the	the	DET
ftr-310	183	16	price	price	NOUN
ftr-310	183	17	of	of	ADP
ftr-310	183	18	a	a	DET
ftr-310	183	19	call	call	NOUN
ftr-310	183	20	based	base	VERB
ftr-310	183	21	on	on	ADP
ftr-310	183	22	the	the	DET
ftr-310	183	23	distance	distance	NOUN
ftr-310	183	24	and	and	CCONJ
ftr-310	183	25	elapsed	elapse	VERB
ftr-310	183	26	time	time	NOUN
ftr-310	183	27	of	of	ADP
ftr-310	183	28	the	the	DET
ftr-310	183	29	call	call	NOUN
ftr-310	183	30	.	.	PUNCT
ftr-310	184	1	32	32	NUM
ftr-310	185	1	the	the	DET
ftr-310	185	2	i.r.s	i.r.	NOUN
ftr-310	185	3	.	.	PUNCT
ftr-310	185	4	acknowledged	acknowledge	VERB
ftr-310	185	5	that	that	SCONJ
ftr-310	185	6	the	the	DET
ftr-310	185	7	satellite	satellite	NOUN
ftr-310	185	8	phone	phone	NOUN
ftr-310	185	9	service	service	NOUN
ftr-310	185	10	did	do	VERB
ftr-310	185	11	not	not	PART
ftr-310	185	12	“	"	PUNCT
ftr-310	186	1	[	[	X
ftr-310	186	2	l]iterally	l]iterally	X
ftr-310	186	3	.	.	PUNCT
ftr-310	186	4	.	.	PUNCT
ftr-310	186	5	.	.	PUNCT
ftr-310	187	1	come	come	VERB
ftr-310	187	2	within	within	ADP
ftr-310	187	3	the	the	DET
ftr-310	187	4	definition	definition	NOUN
ftr-310	187	5	of	of	ADP
ftr-310	187	6	‘	'	PUNCT
ftr-310	187	7	local	local	ADJ
ftr-310	187	8	telephone	telephone	NOUN
ftr-310	187	9	service	service	NOUN
ftr-310	187	10	’	'	PUNCT
ftr-310	187	11	or	or	CCONJ
ftr-310	187	12	‘	'	PUNCT
ftr-310	187	13	toll	toll	NOUN
ftr-310	187	14	telephone	telephone	NOUN
ftr-310	187	15	service	service	NOUN
ftr-310	187	16	’	'	PUNCT
ftr-310	187	17	as	as	SCONJ
ftr-310	187	18	those	those	DET
ftr-310	187	19	terms	term	NOUN
ftr-310	187	20	are	be	AUX
ftr-310	187	21	currently	currently	ADV
ftr-310	187	22	defined	define	VERB
ftr-310	187	23	in	in	ADP
ftr-310	187	24	section	section	NOUN
ftr-310	187	25	4252	4252	NUM
ftr-310	187	26	of	of	ADP
ftr-310	187	27	the	the	DET
ftr-310	187	28	code	code	NOUN
ftr-310	187	29	.	.	PUNCT
ftr-310	187	30	”	"	PUNCT
ftr-310	188	1	33	33	NUM
ftr-310	188	2	nonetheless	nonetheless	ADV
ftr-310	188	3	,	,	PUNCT
ftr-310	188	4	it	it	PRON
ftr-310	188	5	determined	determine	VERB
ftr-310	188	6	that	that	SCONJ
ftr-310	188	7	such	such	ADJ
ftr-310	188	8	calls	call	NOUN
ftr-310	188	9	were	be	AUX
ftr-310	188	10	subject	subject	ADJ
ftr-310	188	11	to	to	ADP
ftr-310	188	12	the	the	DET
ftr-310	188	13	tax	tax	NOUN
ftr-310	188	14	because	because	SCONJ
ftr-310	188	15	the	the	DET
ftr-310	188	16	legislative	legislative	ADJ
ftr-310	188	17	history	history	NOUN
ftr-310	188	18	underlying	underlie	VERB
ftr-310	188	19	the	the	DET
ftr-310	188	20	tax	tax	NOUN
ftr-310	188	21	“	"	PUNCT
ftr-310	188	22	indicates	indicate	VERB
ftr-310	188	23	that	that	SCONJ
ftr-310	188	24	the	the	DET
ftr-310	188	25	type	type	NOUN
ftr-310	188	26	of	of	ADP
ftr-310	188	27	service	service	NOUN
ftr-310	188	28	at	at	ADP
ftr-310	188	29	issue	issue	NOUN
ftr-310	188	30	here	here	ADV
ftr-310	188	31	is	be	AUX
ftr-310	188	32	within	within	ADP
ftr-310	188	33	the	the	DET
ftr-310	188	34	intended	intend	VERB
ftr-310	188	35	scope	scope	NOUN
ftr-310	188	36	of	of	ADP
ftr-310	188	37	taxable	taxable	ADJ
ftr-310	188	38	‘	'	PUNCT
ftr-310	188	39	toll	toll	NOUN
ftr-310	188	40	telephone	telephone	NOUN
ftr-310	188	41	service	service	NOUN
ftr-310	188	42	.	.	PUNCT
ftr-310	188	43	’	'	PUNCT
ftr-310	188	44	”	"	PUNCT
ftr-310	188	45	34	34	NUM
ftr-310	188	46	during	during	ADP
ftr-310	188	47	the	the	DET
ftr-310	188	48	1990s	1990	NOUN
ftr-310	188	49	,	,	PUNCT
ftr-310	188	50	telephone	telephone	NOUN
ftr-310	188	51	companies	company	NOUN
ftr-310	188	52	began	begin	VERB
ftr-310	188	53	to	to	PART
ftr-310	188	54	broadly	broadly	ADV
ftr-310	188	55	offer	offer	VERB
ftr-310	188	56	flat	flat	ADJ
ftr-310	188	57	-	-	PUNCT
ftr-310	188	58	rate	rate	NOUN
ftr-310	188	59	long	long	ADJ
ftr-310	188	60	distance	distance	NOUN
ftr-310	188	61	telephone	telephone	NOUN
ftr-310	188	62	service	service	NOUN
ftr-310	188	63	,	,	PUNCT
ftr-310	188	64	with	with	ADP
ftr-310	188	65	rates	rate	NOUN
ftr-310	188	66	based	base	VERB
ftr-310	188	67	solely	solely	ADV
ftr-310	188	68	on	on	ADP
ftr-310	188	69	the	the	DET
ftr-310	188	70	elapsed	elapse	VERB
ftr-310	188	71	time	time	NOUN
ftr-310	188	72	of	of	ADP
ftr-310	188	73	the	the	DET
ftr-310	188	74	call	call	NOUN
ftr-310	188	75	.	.	PUNCT
ftr-310	189	1	35	35	NUM
ftr-310	189	2	based	base	VERB
ftr-310	189	3	on	on	ADP
ftr-310	189	4	its	its	PRON
ftr-310	189	5	earlier	early	ADJ
ftr-310	189	6	revenue	revenue	NOUN
ftr-310	189	7	ruling	ruling	NOUN
ftr-310	189	8	,	,	PUNCT
ftr-310	189	9	the	the	DET
ftr-310	189	10	i.r.s	i.r.	NOUN
ftr-310	189	11	.	.	PROPN
ftr-310	189	12	imposed	impose	VERB
ftr-310	189	13	the	the	DET
ftr-310	189	14	telephone	telephone	NOUN
ftr-310	189	15	excise	excise	NOUN
ftr-310	189	16	tax	tax	NOUN
ftr-310	189	17	on	on	ADP
ftr-310	189	18	these	these	DET
ftr-310	189	19	calls	call	NOUN
ftr-310	189	20	even	even	ADV
ftr-310	189	21	though	though	SCONJ
ftr-310	189	22	distance	distance	NOUN
ftr-310	189	23	played	play	VERB
ftr-310	189	24	no	no	DET
ftr-310	189	25	part	part	NOUN
ftr-310	189	26	in	in	ADP
ftr-310	189	27	determining	determine	VERB
ftr-310	189	28	the	the	DET
ftr-310	189	29	cost	cost	NOUN
ftr-310	189	30	of	of	ADP
ftr-310	189	31	calls	call	NOUN
ftr-310	189	32	.	.	PUNCT
ftr-310	190	1	36	36	NUM
ftr-310	190	2	in	in	ADP
ftr-310	190	3	a	a	DET
ftr-310	190	4	series	series	NOUN
ftr-310	190	5	of	of	ADP
ftr-310	190	6	cases	case	NOUN
ftr-310	190	7	in	in	ADP
ftr-310	190	8	the	the	DET
ftr-310	190	9	mid-2000s	mid-2000s	PROPN
ftr-310	190	10	,	,	PUNCT
ftr-310	190	11	taxpayers	taxpayer	NOUN
ftr-310	190	12	challenged	challenge	VERB
ftr-310	190	13	the	the	DET
ftr-310	190	14	i.r.s	i.r.	NOUN
ftr-310	190	15	.	.	PUNCT
ftr-310	190	16	’s	’s	PART
ftr-310	190	17	application	application	NOUN
ftr-310	190	18	of	of	ADP
ftr-310	190	19	the	the	DET
ftr-310	190	20	telephone	telephone	NOUN
ftr-310	190	21	excise	excise	NOUN
ftr-310	190	22	tax	tax	NOUN
ftr-310	190	23	and	and	CCONJ
ftr-310	190	24	demanded	demand	VERB
ftr-310	190	25	refunds	refund	NOUN
ftr-310	190	26	of	of	ADP
ftr-310	190	27	the	the	DET
ftr-310	190	28	telephone	telephone	NOUN
ftr-310	190	29	excise	excise	NOUN
ftr-310	190	30	taxes	taxis	NOUN
ftr-310	190	31	they	they	PRON
ftr-310	190	32	had	have	AUX
ftr-310	190	33	paid	pay	VERB
ftr-310	190	34	on	on	ADP
ftr-310	190	35	services	service	NOUN
ftr-310	190	36	.	.	PUNCT
ftr-310	191	1	37	37	NUM
ftr-310	191	2	the	the	DET
ftr-310	191	3	i.r.s	i.r.s	PROPN
ftr-310	191	4	.	.	PUNCT
ftr-310	191	5	argued	argue	VERB
ftr-310	191	6	that	that	SCONJ
ftr-310	191	7	30	30	NUM
ftr-310	191	8	.	.	PUNCT
ftr-310	192	1	rev	rev	PROPN
ftr-310	192	2	.	.	PUNCT
ftr-310	193	1	rul	rul	PROPN
ftr-310	193	2	.	.	PUNCT
ftr-310	194	1	79	79	NUM
ftr-310	194	2	-	-	SYM
ftr-310	194	3	404	404	NUM
ftr-310	194	4	,	,	PUNCT
ftr-310	194	5	1979	1979	NUM
ftr-310	194	6	-	-	SYM
ftr-310	194	7	2	2	NUM
ftr-310	194	8	c.b	c.b	PROPN
ftr-310	194	9	.	.	PROPN
ftr-310	194	10	382	382	NUM
ftr-310	194	11	.	.	PUNCT
ftr-310	195	1	31	31	NUM
ftr-310	195	2	.	.	PUNCT
ftr-310	196	1	i	i	PRON
ftr-310	196	2	d.	d.	PROPN
ftr-310	196	3	32	32	NUM
ftr-310	196	4	.	.	PUNCT
ftr-310	197	1	i.r.c	i.r.c	NOUN
ftr-310	197	2	.	.	PUNCT
ftr-310	198	1	§	§	PROPN
ftr-310	198	2	4252(b)(1	4252(b)(1	NOUN
ftr-310	198	3	)	)	PUNCT
ftr-310	198	4	.	.	PUNCT
ftr-310	199	1	33	33	NUM
ftr-310	199	2	.	.	PUNCT
ftr-310	199	3	rev	rev	PROPN
ftr-310	199	4	.	.	PUNCT
ftr-310	200	1	rul	rul	PROPN
ftr-310	200	2	.	.	PUNCT
ftr-310	201	1	79	79	NUM
ftr-310	201	2	-	-	SYM
ftr-310	201	3	404	404	NUM
ftr-310	201	4	,	,	PUNCT
ftr-310	201	5	1979	1979	NUM
ftr-310	201	6	-	-	SYM
ftr-310	201	7	2	2	NUM
ftr-310	201	8	c.b	c.b	PROPN
ftr-310	201	9	.	.	PROPN
ftr-310	201	10	382	382	NUM
ftr-310	201	11	.	.	PUNCT
ftr-310	202	1	34	34	NUM
ftr-310	202	2	.	.	PUNCT
ftr-310	203	1	i	i	PRON
ftr-310	203	2	d.	d.	PROPN
ftr-310	203	3	35	35	NUM
ftr-310	203	4	.	.	PUNCT
ftr-310	204	1	timothy	timothy	PROPN
ftr-310	204	2	deering	deering	PROPN
ftr-310	204	3	,	,	PUNCT
ftr-310	204	4	note	note	NOUN
ftr-310	204	5	,	,	PUNCT
ftr-310	204	6	a	a	DET
ftr-310	204	7	taxing	tax	VERB
ftr-310	204	8	statute	statute	NOUN
ftr-310	204	9	:	:	PUNCT
ftr-310	204	10	costly	costly	ADJ
ftr-310	204	11	conjuncts	conjunct	NOUN
ftr-310	204	12	and	and	CCONJ
ftr-310	204	13	their	their	PRON
ftr-310	204	14	logical	logical	ADJ
ftr-310	204	15	fallout	fallout	NOUN
ftr-310	204	16	,	,	PUNCT
ftr-310	204	17	7	7	NUM
ftr-310	204	18	cardozo	cardozo	PROPN
ftr-310	204	19	pub	pub	NOUN
ftr-310	204	20	.	.	PUNCT
ftr-310	205	1	l.	l.	PROPN
ftr-310	205	2	pol’y	pol’y	PROPN
ftr-310	205	3	&	&	CCONJ
ftr-310	205	4	ethics	ethic	NOUN
ftr-310	205	5	j.	j.	PROPN
ftr-310	205	6	207	207	PROPN
ftr-310	205	7	,	,	PUNCT
ftr-310	205	8	210	210	NUM
ftr-310	205	9	(	(	PUNCT
ftr-310	205	10	2008	2008	NUM
ftr-310	205	11	)	)	PUNCT
ftr-310	206	1	[	[	X
ftr-310	206	2	hereinafter	hereinafter	NOUN
ftr-310	206	3	deering	deering	NOUN
ftr-310	206	4	,	,	PUNCT
ftr-310	206	5	a	a	DET
ftr-310	206	6	taxing	tax	VERB
ftr-310	206	7	statute	statute	NOUN
ftr-310	206	8	]	]	X
ftr-310	206	9	.	.	PUNCT
ftr-310	207	1	36	36	NUM
ftr-310	207	2	.	.	PUNCT
ftr-310	207	3	rev	rev	PROPN
ftr-310	207	4	.	.	PUNCT
ftr-310	208	1	rul	rul	PROPN
ftr-310	208	2	.	.	PUNCT
ftr-310	209	1	79	79	NUM
ftr-310	209	2	-	-	SYM
ftr-310	209	3	404	404	NUM
ftr-310	209	4	,	,	PUNCT
ftr-310	209	5	1979	1979	NUM
ftr-310	209	6	-	-	SYM
ftr-310	209	7	2	2	NUM
ftr-310	209	8	c.b	c.b	PROPN
ftr-310	209	9	.	.	PROPN
ftr-310	209	10	382	382	NUM
ftr-310	209	11	(	(	PUNCT
ftr-310	209	12	“	"	PUNCT
ftr-310	209	13	the	the	DET
ftr-310	209	14	service	service	NOUN
ftr-310	209	15	in	in	ADP
ftr-310	209	16	this	this	DET
ftr-310	209	17	case	case	NOUN
ftr-310	209	18	is	be	AUX
ftr-310	209	19	essentially	essentially	ADV
ftr-310	209	20	‘	'	PUNCT
ftr-310	209	21	toll	toll	NOUN
ftr-310	209	22	telephone	telephone	NOUN
ftr-310	209	23	service	service	NOUN
ftr-310	209	24	’	'	PUNCT
ftr-310	209	25	as	as	SCONJ
ftr-310	209	26	described	describe	VERB
ftr-310	209	27	in	in	ADP
ftr-310	209	28	section	section	NOUN
ftr-310	209	29	4252(b)(1	4252(b)(1	NOUN
ftr-310	209	30	)	)	PUNCT
ftr-310	209	31	of	of	ADP
ftr-310	209	32	the	the	DET
ftr-310	209	33	code	code	NOUN
ftr-310	209	34	,	,	PUNCT
ftr-310	209	35	even	even	ADV
ftr-310	209	36	though	though	SCONJ
ftr-310	209	37	the	the	DET
ftr-310	209	38	charge	charge	NOUN
ftr-310	209	39	for	for	ADP
ftr-310	209	40	calls	call	NOUN
ftr-310	209	41	between	between	ADP
ftr-310	209	42	remote	remote	ADJ
ftr-310	209	43	maritime	maritime	ADJ
ftr-310	209	44	stations	station	NOUN
ftr-310	209	45	and	and	CCONJ
ftr-310	209	46	stations	station	NOUN
ftr-310	209	47	in	in	ADP
ftr-310	209	48	the	the	DET
ftr-310	209	49	united	united	PROPN
ftr-310	209	50	states	states	PROPN
ftr-310	209	51	vary	vary	VERB
ftr-310	209	52	with	with	ADP
ftr-310	209	53	elapsed	elapse	VERB
ftr-310	209	54	transmission	transmission	NOUN
ftr-310	209	55	time	time	NOUN
ftr-310	209	56	only	only	ADV
ftr-310	209	57	.	.	PUNCT
ftr-310	209	58	”	"	PUNCT
ftr-310	209	59	)	)	PUNCT
ftr-310	209	60	;	;	PUNCT
ftr-310	209	61	see	see	AUX
ftr-310	209	62	also	also	ADV
ftr-310	209	63	notice	notice	VERB
ftr-310	209	64	2005	2005	NUM
ftr-310	209	65	-	-	SYM
ftr-310	209	66	79	79	NUM
ftr-310	209	67	,	,	PUNCT
ftr-310	209	68	2005	2005	NUM
ftr-310	209	69	-	-	SYM
ftr-310	209	70	2	2	NUM
ftr-310	209	71	c.b	c.b	PROPN
ftr-310	209	72	.	.	PROPN
ftr-310	209	73	952	952	NUM
ftr-310	209	74	;	;	PUNCT
ftr-310	209	75	notice	notice	VERB
ftr-310	209	76	2004	2004	NUM
ftr-310	209	77	-	-	SYM
ftr-310	209	78	57	57	NUM
ftr-310	209	79	,	,	PUNCT
ftr-310	209	80	2004	2004	NUM
ftr-310	209	81	-	-	SYM
ftr-310	209	82	2	2	NUM
ftr-310	209	83	c.b	c.b	PROPN
ftr-310	209	84	.	.	PROPN
ftr-310	209	85	376	376	NUM
ftr-310	209	86	.	.	PUNCT
ftr-310	210	1	37	37	NUM
ftr-310	210	2	.	.	PUNCT
ftr-310	211	1	see	see	VERB
ftr-310	211	2	mbna	mbna	PROPN
ftr-310	211	3	am	am	PROPN
ftr-310	211	4	.	.	PUNCT
ftr-310	212	1	bank	bank	PROPN
ftr-310	212	2	,	,	PUNCT
ftr-310	212	3	n.a	n.a	PROPN
ftr-310	212	4	.	.	PROPN
ftr-310	212	5	v.	v.	PROPN
ftr-310	212	6	united	united	PROPN
ftr-310	212	7	states	states	PROPN
ftr-310	212	8	,	,	PUNCT
ftr-310	212	9	97	97	NUM
ftr-310	212	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-310	212	11	(	(	PUNCT
ftr-310	212	12	ria	ria	PROPN
ftr-310	212	13	)	)	PUNCT
ftr-310	212	14	2006	2006	NUM
ftr-310	212	15	-	-	SYM
ftr-310	212	16	2766	2766	NUM
ftr-310	212	17	(	(	PUNCT
ftr-310	212	18	d.	d.	PROPN
ftr-310	212	19	del	del	PROPN
ftr-310	212	20	.	.	PROPN
ftr-310	212	21	2006	2006	NUM
ftr-310	212	22	)	)	PUNCT
ftr-310	212	23	;	;	PUNCT
ftr-310	212	24	pnc	pnc	PROPN
ftr-310	212	25	bank	bank	PROPN
ftr-310	212	26	,	,	PUNCT
ftr-310	212	27	n.a	n.a	PROPN
ftr-310	212	28	.	.	PROPN
ftr-310	212	29	v.	v.	PROPN
ftr-310	212	30	united	united	PROPN
ftr-310	212	31	states	states	PROPN
ftr-310	212	32	,	,	PUNCT
ftr-310	212	33	97	97	NUM
ftr-310	212	34	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-310	212	35	(	(	PUNCT
ftr-310	212	36	ria	ria	PROPN
ftr-310	212	37	)	)	PUNCT
ftr-310	212	38	2006	2006	NUM
ftr-310	212	39	-	-	SYM
ftr-310	212	40	2425	2425	NUM
ftr-310	212	41	(	(	PUNCT
ftr-310	212	42	w.d	w.d	PROPN
ftr-310	212	43	.	.	PROPN
ftr-310	212	44	penn	penn	PROPN
ftr-310	212	45	.	.	PUNCT
ftr-310	212	46	2006	2006	NUM
ftr-310	212	47	)	)	PUNCT
ftr-310	212	48	;	;	PUNCT
ftr-310	212	49	servicemaster	servicemaster	PROPN
ftr-310	212	50	co.	co.	PROPN
ftr-310	212	51	v.	v.	PROPN
ftr-310	212	52	united	united	PROPN
ftr-310	212	53	states	states	PROPN
ftr-310	212	54	,	,	PUNCT
ftr-310	212	55	2006	2006	NUM
ftr-310	212	56	-	-	SYM
ftr-310	212	57	1	1	NUM
ftr-310	212	58	u.s	u.s	PROPN
ftr-310	212	59	.	.	PROPN
ftr-310	212	60	tax	tax	PROPN
ftr-310	212	61	cas	cas	PROPN
ftr-310	212	62	.	.	PUNCT
ftr-310	213	1	(	(	PUNCT
ftr-310	213	2	cch	cch	PROPN
ftr-310	213	3	)	)	PUNCT
ftr-310	213	4	¶	¶	NUM
ftr-310	213	5	70,254	70,254	NUM
ftr-310	213	6	,	,	PUNCT
ftr-310	213	7	97	97	NUM
ftr-310	213	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-310	213	9	(	(	PUNCT
ftr-310	213	10	ria	ria	PROPN
ftr-310	213	11	)	)	PUNCT
ftr-310	213	12	2006	2006	NUM
ftr-310	213	13	-	-	SYM
ftr-310	213	14	2511	2511	NUM
ftr-310	213	15	(	(	PUNCT
ftr-310	213	16	n.d	n.d	PROPN
ftr-310	213	17	.	.	PROPN
ftr-310	213	18	ill	ill	PROPN
ftr-310	213	19	.	.	PUNCT
ftr-310	213	20	2006	2006	NUM
ftr-310	213	21	)	)	PUNCT
ftr-310	213	22	;	;	PUNCT
ftr-310	213	23	america	america	PROPN
ftr-310	213	24	online	online	PROPN
ftr-310	213	25	,	,	PUNCT
ftr-310	213	26	inc	inc	PROPN
ftr-310	213	27	.	.	PROPN
ftr-310	214	1	v.	v.	PROPN
ftr-310	214	2	united	united	PROPN
ftr-310	214	3	states	states	PROPN
ftr-310	214	4	,	,	PUNCT
ftr-310	214	5	64	64	NUM
ftr-310	214	6	fed	feed	VERB
ftr-310	214	7	.	.	PUNCT
ftr-310	215	1	cl	cl	NOUN
ftr-310	215	2	.	.	PUNCT
ftr-310	216	1	571	571	NUM
ftr-310	216	2	(	(	PUNCT
ftr-310	216	3	fed	feed	VERB
ftr-310	216	4	.	.	PUNCT
ftr-310	216	5	cl	cl	NOUN
ftr-310	216	6	.	.	PUNCT
ftr-310	216	7	2005	2005	NUM
ftr-310	216	8	)	)	PUNCT
ftr-310	217	1	;	;	PUNCT
ftr-310	217	2	honeywell	honeywell	VERB
ftr-310	217	3	int’l	int’l	NUM
ftr-310	217	4	,	,	PUNCT
ftr-310	217	5	inc	inc	PROPN
ftr-310	217	6	.	.	PROPN
ftr-310	218	1	v.	v.	PROPN
ftr-310	218	2	united	united	PROPN
ftr-310	218	3	states	states	PROPN
ftr-310	218	4	,	,	PUNCT
ftr-310	218	5	64	64	NUM
ftr-310	218	6	fed	feed	VERB
ftr-310	218	7	.	.	PUNCT
ftr-310	219	1	cl	cl	NOUN
ftr-310	219	2	.	.	PUNCT
ftr-310	220	1	188	188	NUM
ftr-310	220	2	(	(	PUNCT
ftr-310	220	3	fed	fed	PROPN
ftr-310	220	4	.	.	PUNCT
ftr-310	220	5	cl	cl	NOUN
ftr-310	220	6	.	.	PUNCT
ftr-310	221	1	2005	2005	NUM
ftr-310	221	2	)	)	PUNCT
ftr-310	221	3	;	;	PUNCT
ftr-310	221	4	hewlett	hewlett	PROPN
ftr-310	221	5	-	-	PUNCT
ftr-310	221	6	packard	packard	PROPN
ftr-310	221	7	co.	co.	PROPN
ftr-310	221	8	v.	v.	ADP
ftr-310	221	9	united	united	PROPN
ftr-310	221	10	states	states	PROPN
ftr-310	221	11	,	,	PUNCT
ftr-310	221	12	2005	2005	NUM
ftr-310	221	13	-	-	SYM
ftr-310	221	14	2	2	NUM
ftr-310	221	15	u.s	u.s	PROPN
ftr-310	221	16	.	.	PROPN
ftr-310	221	17	tax	tax	PROPN
ftr-310	221	18	cas	cas	PROPN
ftr-310	221	19	.	.	PUNCT
ftr-310	222	1	(	(	PUNCT
ftr-310	222	2	cch	cch	PROPN
ftr-310	222	3	)	)	PUNCT
ftr-310	222	4	¶	¶	NUM
ftr-310	222	5	70,244	70,244	NUM
ftr-310	222	6	,	,	PUNCT
ftr-310	222	7	96	96	NUM
ftr-310	222	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-310	222	9	(	(	PUNCT
ftr-310	222	10	ria	ria	PROPN
ftr-310	222	11	)	)	PUNCT
ftr-310	222	12	2005	2005	NUM
ftr-310	222	13	-	-	SYM
ftr-310	222	14	5953	5953	NUM
ftr-310	222	15	(	(	PUNCT
ftr-310	222	16	n.d	n.d	PROPN
ftr-310	222	17	.	.	PROPN
ftr-310	222	18	cal	cal	PROPN
ftr-310	222	19	.	.	PUNCT
ftr-310	223	1	2005	2005	NUM
ftr-310	223	2	)	)	PUNCT
ftr-310	224	1	;	;	PUNCT
ftr-310	224	2	reese	reese	PROPN
ftr-310	224	3	bros	bros	PROPN
ftr-310	224	4	.	.	PROPN
ftr-310	225	1	v.	v.	PROPN
ftr-310	225	2	united	united	PROPN
ftr-310	225	3	states	states	PROPN
ftr-310	225	4	,	,	PUNCT
ftr-310	225	5	94	94	NUM
ftr-310	225	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-310	225	7	2004	2004	NUM
ftr-310	225	8	-	-	SYM
ftr-310	225	9	7229	7229	NUM
ftr-310	225	10	(	(	PUNCT
ftr-310	225	11	w.d	w.d	PROPN
ftr-310	225	12	.	.	PROPN
ftr-310	225	13	penn	penn	PROPN
ftr-310	225	14	.	.	PROPN
ftr-310	225	15	2004	2004	NUM
ftr-310	225	16	)	)	PUNCT
ftr-310	225	17	;	;	PUNCT
ftr-310	225	18	nat’l	nat’l	PROPN
ftr-310	225	19	r.r	r.r	PROPN
ftr-310	225	20	.	.	PROPN
ftr-310	225	21	passenger	passenger	PROPN
ftr-310	225	22	corp	corp	PROPN
ftr-310	225	23	.	.	PROPN
ftr-310	226	1	v.	v.	PROPN
ftr-310	226	2	united	united	PROPN
ftr-310	226	3	states	states	PROPN
ftr-310	226	4	,	,	PUNCT
ftr-310	226	5	338	338	NUM
ftr-310	226	6	f.	f.	PROPN
ftr-310	226	7	supp	supp	PROPN
ftr-310	226	8	.	.	PUNCT
ftr-310	227	1	2d	2d	PROPN
ftr-310	227	2	22	22	NUM
ftr-310	227	3	(	(	PUNCT
ftr-310	227	4	d.d.c	d.d.c	PROPN
ftr-310	227	5	.	.	PROPN
ftr-310	227	6	2004	2004	NUM
ftr-310	227	7	)	)	PUNCT
ftr-310	227	8	;	;	PUNCT
ftr-310	227	9	fortis	fortis	PROPN
ftr-310	227	10	,	,	PUNCT
ftr-310	227	11	inc	inc	PROPN
ftr-310	227	12	.	.	PROPN
ftr-310	228	1	v.	v.	PROPN
ftr-310	228	2	united	united	PROPN
ftr-310	228	3	states	states	PROPN
ftr-310	228	4	,	,	PUNCT
ftr-310	228	5	420	420	NUM
ftr-310	228	6	f.	f.	PROPN
ftr-310	228	7	supp	supp	PROPN
ftr-310	228	8	.	.	PUNCT
ftr-310	229	1	2d	2d	NOUN
ftr-310	229	2	166	166	NUM
ftr-310	229	3	(	(	PUNCT
ftr-310	229	4	s.d.n.y	s.d.n.y	PROPN
ftr-310	229	5	.	.	NOUN
ftr-310	229	6	2004	2004	NUM
ftr-310	229	7	)	)	PUNCT
ftr-310	229	8	;	;	PUNCT
ftr-310	229	9	office	office	NOUN
ftr-310	229	10	max	max	PROPN
ftr-310	229	11	,	,	PUNCT
ftr-310	229	12	inc	inc	PROPN
ftr-310	229	13	.	.	PROPN
ftr-310	229	14	v.	v.	PROPN
ftr-310	229	15	united	united	PROPN
ftr-310	229	16	states	states	PROPN
ftr-310	229	17	,	,	PUNCT
ftr-310	229	18	309	309	NUM
ftr-310	229	19	f.	f.	PROPN
ftr-310	229	20	supp	supp	PROPN
ftr-310	229	21	.	.	PUNCT
ftr-310	230	1	2d	2d	PROPN
ftr-310	230	2	984	984	NUM
ftr-310	230	3	(	(	PUNCT
ftr-310	230	4	n.d	n.d	PROPN
ftr-310	230	5	.	.	PROPN
ftr-310	230	6	ohio	ohio	PROPN
ftr-310	230	7	2004	2004	NUM
ftr-310	230	8	)	)	PUNCT
ftr-310	230	9	;	;	PUNCT
ftr-310	230	10	am	be	AUX
ftr-310	230	11	.	.	PROPN
ftr-310	231	1	230	230	NUM
ftr-310	231	2	florida	florida	PROPN
ftr-310	231	3	tax	tax	NOUN
ftr-310	231	4	review	review	NOUN
ftr-310	231	5	[	[	X
ftr-310	231	6	vol	vol	NOUN
ftr-310	231	7	.	.	PUNCT
ftr-310	231	8	14:6	14:6	NUM
ftr-310	231	9	congress	congress	PROPN
ftr-310	231	10	’s	’s	PART
ftr-310	231	11	use	use	NOUN
ftr-310	231	12	of	of	ADP
ftr-310	231	13	and	and	CCONJ
ftr-310	231	14	in	in	ADP
ftr-310	231	15	the	the	DET
ftr-310	231	16	definition	definition	NOUN
ftr-310	231	17	of	of	ADP
ftr-310	231	18	toll	toll	NOUN
ftr-310	231	19	service	service	NOUN
ftr-310	231	20	was	be	AUX
ftr-310	231	21	ambiguous	ambiguous	ADJ
ftr-310	231	22	and	and	CCONJ
ftr-310	231	23	could	could	AUX
ftr-310	231	24	function	function	VERB
ftr-310	231	25	either	either	CCONJ
ftr-310	231	26	as	as	ADP
ftr-310	231	27	a	a	DET
ftr-310	231	28	conjunctive	conjunctive	ADJ
ftr-310	231	29	or	or	CCONJ
ftr-310	231	30	disjunctive	disjunctive	ADJ
ftr-310	231	31	.	.	PUNCT
ftr-310	232	1	38	38	NUM
ftr-310	232	2	it	it	PRON
ftr-310	232	3	even	even	ADV
ftr-310	232	4	issued	issue	VERB
ftr-310	232	5	a	a	DET
ftr-310	232	6	proposed	propose	VERB
ftr-310	232	7	regulation	regulation	NOUN
ftr-310	232	8	that	that	PRON
ftr-310	232	9	would	would	AUX
ftr-310	232	10	officially	officially	ADV
ftr-310	232	11	read	read	VERB
ftr-310	232	12	the	the	PRON
ftr-310	232	13	and	and	CCONJ
ftr-310	232	14	in	in	ADP
ftr-310	232	15	the	the	DET
ftr-310	232	16	code	code	NOUN
ftr-310	232	17	as	as	ADP
ftr-310	232	18	an	an	PRON
ftr-310	232	19	or	or	CCONJ
ftr-310	232	20	.	.	PUNCT
ftr-310	232	21	39	39	NUM
ftr-310	233	1	although	although	SCONJ
ftr-310	233	2	the	the	DET
ftr-310	233	3	i.r.s	i.r.	NOUN
ftr-310	233	4	.	.	PUNCT
ftr-310	233	5	won	win	VERB
ftr-310	233	6	in	in	ADP
ftr-310	233	7	the	the	DET
ftr-310	233	8	first	first	ADJ
ftr-310	233	9	decided	decide	VERB
ftr-310	233	10	case	case	NOUN
ftr-310	233	11	,	,	PUNCT
ftr-310	233	12	40	40	NUM
ftr-310	233	13	it	it	PRON
ftr-310	233	14	lost	lose	VERB
ftr-310	233	15	each	each	PRON
ftr-310	233	16	of	of	ADP
ftr-310	233	17	its	its	PRON
ftr-310	233	18	subsequent	subsequent	ADJ
ftr-310	233	19	cases	case	NOUN
ftr-310	233	20	.	.	PUNCT
ftr-310	234	1	41	41	NUM
ftr-310	235	1	moreover	moreover	ADV
ftr-310	235	2	,	,	PUNCT
ftr-310	235	3	the	the	DET
ftr-310	235	4	i.r.s	i.r.	NOUN
ftr-310	235	5	.	.	PROPN
ftr-310	235	6	’s	’s	PART
ftr-310	235	7	sole	sole	ADJ
ftr-310	235	8	victory	victory	NOUN
ftr-310	235	9	was	be	AUX
ftr-310	235	10	reversed	reverse	VERB
ftr-310	235	11	at	at	ADP
ftr-310	235	12	the	the	DET
ftr-310	235	13	appellate	appellate	ADJ
ftr-310	235	14	level	level	NOUN
ftr-310	235	15	.	.	PUNCT
ftr-310	236	1	42	42	NUM
ftr-310	236	2	ultimately	ultimately	ADV
ftr-310	236	3	,	,	PUNCT
ftr-310	236	4	taxpayers	taxpayer	NOUN
ftr-310	236	5	won	win	VERB
ftr-310	236	6	in	in	ADP
ftr-310	236	7	every	every	DET
ftr-310	236	8	court	court	NOUN
ftr-310	236	9	of	of	ADP
ftr-310	236	10	appeals	appeal	NOUN
ftr-310	236	11	that	that	PRON
ftr-310	236	12	heard	hear	VERB
ftr-310	236	13	challenges	challenge	NOUN
ftr-310	236	14	to	to	ADP
ftr-310	236	15	the	the	DET
ftr-310	236	16	i.r.s	i.r.	NOUN
ftr-310	236	17	.	.	PUNCT
ftr-310	236	18	’s	’s	PART
ftr-310	236	19	application	application	NOUN
ftr-310	236	20	of	of	ADP
ftr-310	236	21	the	the	DET
ftr-310	236	22	telephone	telephone	NOUN
ftr-310	236	23	excise	excise	NOUN
ftr-310	236	24	tax	tax	NOUN
ftr-310	236	25	.	.	PUNCT
ftr-310	237	1	43	43	NUM
ftr-310	237	2	in	in	ADP
ftr-310	237	3	may	may	PROPN
ftr-310	237	4	2005	2005	NUM
ftr-310	237	5	,	,	PUNCT
ftr-310	237	6	after	after	ADP
ftr-310	237	7	its	its	PRON
ftr-310	237	8	string	string	NOUN
ftr-310	237	9	of	of	ADP
ftr-310	237	10	losses	loss	NOUN
ftr-310	237	11	,	,	PUNCT
ftr-310	238	1	the	the	DET
ftr-310	238	2	i.r.s	i.r.s	NOUN
ftr-310	238	3	.	.	PUNCT
ftr-310	238	4	announced	announce	VERB
ftr-310	238	5	that	that	SCONJ
ftr-310	238	6	it	it	PRON
ftr-310	238	7	would	would	AUX
ftr-310	238	8	no	no	ADV
ftr-310	238	9	longer	long	ADV
ftr-310	238	10	litigate	litigate	VERB
ftr-310	238	11	these	these	DET
ftr-310	238	12	telephone	telephone	NOUN
ftr-310	238	13	excise	excise	NOUN
ftr-310	238	14	tax	tax	NOUN
ftr-310	238	15	cases	case	NOUN
ftr-310	238	16	.	.	PUNCT
ftr-310	238	17	44	44	NUM
ftr-310	238	18	in	in	ADP
ftr-310	238	19	2006	2006	NUM
ftr-310	238	20	,	,	PUNCT
ftr-310	238	21	it	it	PRON
ftr-310	238	22	announced	announce	VERB
ftr-310	238	23	that	that	SCONJ
ftr-310	238	24	it	it	PRON
ftr-310	238	25	would	would	AUX
ftr-310	238	26	acquiesce	acquiesce	VERB
ftr-310	238	27	to	to	ADP
ftr-310	238	28	the	the	DET
ftr-310	238	29	courts	court	NOUN
ftr-310	238	30	’	’	PART
ftr-310	238	31	rulings	ruling	NOUN
ftr-310	238	32	.	.	PUNCT
ftr-310	239	1	45	45	NUM
ftr-310	239	2	in	in	ADP
ftr-310	239	3	that	that	DET
ftr-310	239	4	announcement	announcement	NOUN
ftr-310	239	5	,	,	PUNCT
ftr-310	239	6	it	it	PRON
ftr-310	239	7	also	also	ADV
ftr-310	239	8	informed	inform	VERB
ftr-310	239	9	taxpayers	taxpayer	NOUN
ftr-310	239	10	of	of	ADP
ftr-310	239	11	the	the	DET
ftr-310	239	12	process	process	NOUN
ftr-310	239	13	they	they	PRON
ftr-310	239	14	had	have	VERB
ftr-310	239	15	to	to	PART
ftr-310	239	16	follow	follow	VERB
ftr-310	239	17	to	to	PART
ftr-310	239	18	request	request	VERB
ftr-310	239	19	and	and	CCONJ
ftr-310	239	20	receive	receive	VERB
ftr-310	239	21	a	a	DET
ftr-310	239	22	refund	refund	NOUN
ftr-310	239	23	of	of	ADP
ftr-310	239	24	their	their	PRON
ftr-310	239	25	overpaid	overpay	VERB
ftr-310	239	26	excise	excise	NOUN
ftr-310	239	27	tax	tax	NOUN
ftr-310	239	28	.	.	PUNCT
ftr-310	240	1	46	46	NUM
ftr-310	240	2	the	the	DET
ftr-310	240	3	i.r.s	i.r.s	PROPN
ftr-310	240	4	.	.	PUNCT
ftr-310	240	5	stated	state	VERB
ftr-310	240	6	that	that	SCONJ
ftr-310	240	7	it	it	PRON
ftr-310	240	8	would	would	AUX
ftr-310	240	9	refund	refund	VERB
ftr-310	240	10	the	the	DET
ftr-310	240	11	tax	tax	NOUN
ftr-310	240	12	on	on	ADP
ftr-310	240	13	nontaxable	nontaxable	ADJ
ftr-310	240	14	telephone	telephone	NOUN
ftr-310	240	15	services	service	NOUN
ftr-310	240	16	billed	bill	VERB
ftr-310	240	17	after	after	ADP
ftr-310	240	18	february	february	PROPN
ftr-310	240	19	28	28	NUM
ftr-310	240	20	,	,	PUNCT
ftr-310	240	21	2003	2003	NUM
ftr-310	240	22	,	,	PUNCT
ftr-310	240	23	and	and	CCONJ
ftr-310	240	24	before	before	ADP
ftr-310	240	25	august	august	PROPN
ftr-310	240	26	1	1	NUM
ftr-310	240	27	,	,	PUNCT
ftr-310	240	28	2006	2006	NUM
ftr-310	240	29	.	.	PUNCT
ftr-310	241	1	47	47	NUM
ftr-310	241	2	individuals	individual	NOUN
ftr-310	241	3	could	could	AUX
ftr-310	241	4	request	request	VERB
ftr-310	241	5	either	either	CCONJ
ftr-310	241	6	a	a	DET
ftr-310	241	7	safe	safe	ADJ
ftr-310	241	8	harbor	harbor	NOUN
ftr-310	241	9	amount	amount	NOUN
ftr-310	241	10	or	or	CCONJ
ftr-310	241	11	the	the	DET
ftr-310	241	12	actual	actual	ADJ
ftr-310	241	13	amount	amount	NOUN
ftr-310	241	14	of	of	ADP
ftr-310	241	15	telephone	telephone	NOUN
ftr-310	241	16	excise	excise	NOUN
ftr-310	241	17	tax	tax	NOUN
ftr-310	241	18	that	that	PRON
ftr-310	241	19	they	they	PRON
ftr-310	241	20	had	have	AUX
ftr-310	241	21	overpaid	overpay	VERB
ftr-310	241	22	.	.	PUNCT
ftr-310	242	1	48	48	NUM
ftr-310	242	2	business	business	NOUN
ftr-310	242	3	entities	entity	NOUN
ftr-310	242	4	had	have	VERB
ftr-310	242	5	no	no	DET
ftr-310	242	6	safe	safe	ADJ
ftr-310	242	7	harbor	harbor	NOUN
ftr-310	242	8	,	,	PUNCT
ftr-310	242	9	but	but	CCONJ
ftr-310	242	10	could	could	AUX
ftr-310	242	11	claim	claim	VERB
ftr-310	242	12	a	a	DET
ftr-310	242	13	refund	refund	NOUN
ftr-310	242	14	for	for	ADP
ftr-310	242	15	the	the	DET
ftr-310	242	16	amount	amount	NOUN
ftr-310	242	17	they	they	PRON
ftr-310	242	18	had	have	AUX
ftr-310	242	19	overpaid	overpay	VERB
ftr-310	242	20	.	.	PUNCT
ftr-310	243	1	49	49	NUM
ftr-310	243	2	however	however	ADV
ftr-310	243	3	,	,	PUNCT
ftr-310	243	4	taxpayers	taxpayer	NOUN
ftr-310	243	5	had	have	VERB
ftr-310	243	6	to	to	PART
ftr-310	243	7	claim	claim	VERB
ftr-310	243	8	the	the	DET
ftr-310	243	9	refund	refund	NOUN
ftr-310	243	10	on	on	ADP
ftr-310	243	11	their	their	PRON
ftr-310	243	12	2006	2006	NUM
ftr-310	243	13	tax	tax	NOUN
ftr-310	243	14	return	return	NOUN
ftr-310	243	15	.	.	PUNCT
ftr-310	244	1	50	50	NUM
ftr-310	244	2	bankers	banker	NOUN
ftr-310	244	3	ins	in	NOUN
ftr-310	244	4	.	.	PUNCT
ftr-310	245	1	grp	grp	PROPN
ftr-310	245	2	.	.	PROPN
ftr-310	245	3	,	,	PUNCT
ftr-310	245	4	inc	inc	PROPN
ftr-310	245	5	.	.	PROPN
ftr-310	246	1	v.	v.	PROPN
ftr-310	246	2	united	united	PROPN
ftr-310	246	3	states	states	PROPN
ftr-310	246	4	,	,	PUNCT
ftr-310	246	5	308	308	NUM
ftr-310	246	6	f.	f.	PROPN
ftr-310	246	7	supp	supp	PROPN
ftr-310	246	8	.	.	PUNCT
ftr-310	247	1	2d	2d	NOUN
ftr-310	247	2	1360	1360	NUM
ftr-310	247	3	(	(	PUNCT
ftr-310	247	4	s.d	s.d	PROPN
ftr-310	247	5	.	.	PROPN
ftr-310	247	6	fla	fla	PROPN
ftr-310	247	7	.	.	PUNCT
ftr-310	248	1	2004	2004	NUM
ftr-310	248	2	)	)	PUNCT
ftr-310	248	3	,	,	PUNCT
ftr-310	249	1	rev’d	rev’d	NOUN
ftr-310	249	2	,	,	PUNCT
ftr-310	249	3	408	408	NUM
ftr-310	249	4	f.3d	f.3d	NUM
ftr-310	249	5	1328	1328	NUM
ftr-310	249	6	(	(	PUNCT
ftr-310	249	7	11th	11th	ADJ
ftr-310	249	8	cir	cir	NOUN
ftr-310	249	9	.	.	PROPN
ftr-310	249	10	2005	2005	NUM
ftr-310	249	11	)	)	PUNCT
ftr-310	249	12	.	.	PUNCT
ftr-310	250	1	38	38	NUM
ftr-310	250	2	.	.	PUNCT
ftr-310	251	1	see	see	VERB
ftr-310	251	2	,	,	PUNCT
ftr-310	251	3	e.g.	e.g.	ADV
ftr-310	251	4	,	,	PUNCT
ftr-310	251	5	national	national	PROPN
ftr-310	251	6	r.r	r.r	PROPN
ftr-310	251	7	.	.	PROPN
ftr-310	251	8	passenger	passenger	PROPN
ftr-310	251	9	corp	corp	PROPN
ftr-310	251	10	.	.	PROPN
ftr-310	251	11	,	,	PUNCT
ftr-310	251	12	338	338	NUM
ftr-310	251	13	f.	f.	PROPN
ftr-310	251	14	supp	supp	PROPN
ftr-310	251	15	.	.	PUNCT
ftr-310	252	1	at	at	ADP
ftr-310	252	2	26	26	NUM
ftr-310	252	3	(	(	PUNCT
ftr-310	252	4	“	"	PUNCT
ftr-310	252	5	the	the	DET
ftr-310	252	6	irs	irs	PROPN
ftr-310	252	7	does	do	AUX
ftr-310	252	8	not	not	PART
ftr-310	252	9	really	really	ADV
ftr-310	252	10	contest	contest	VERB
ftr-310	252	11	this	this	DET
ftr-310	252	12	point	point	NOUN
ftr-310	252	13	,	,	PUNCT
ftr-310	252	14	instead	instead	ADV
ftr-310	252	15	focusing	focus	VERB
ftr-310	252	16	on	on	ADP
ftr-310	252	17	why	why	SCONJ
ftr-310	252	18	the	the	DET
ftr-310	252	19	court	court	NOUN
ftr-310	252	20	should	should	AUX
ftr-310	252	21	construe	construe	VERB
ftr-310	252	22	‘	'	PUNCT
ftr-310	252	23	and	and	CCONJ
ftr-310	252	24	’	'	PUNCT
ftr-310	252	25	to	to	PART
ftr-310	252	26	mean	mean	VERB
ftr-310	252	27	‘	'	PUNCT
ftr-310	252	28	or	or	CCONJ
ftr-310	252	29	’	'	PUNCT
ftr-310	252	30	(	(	PUNCT
ftr-310	252	31	so	so	SCONJ
ftr-310	252	32	that	that	SCONJ
ftr-310	252	33	the	the	DET
ftr-310	252	34	definition	definition	NOUN
ftr-310	252	35	is	be	AUX
ftr-310	252	36	fulfilled	fulfil	VERB
ftr-310	252	37	when	when	SCONJ
ftr-310	252	38	a	a	DET
ftr-310	252	39	toll	toll	NOUN
ftr-310	252	40	charge	charge	NOUN
ftr-310	252	41	varies	vary	VERB
ftr-310	252	42	in	in	ADP
ftr-310	252	43	amount	amount	NOUN
ftr-310	252	44	with	with	ADP
ftr-310	252	45	distance	distance	NOUN
ftr-310	252	46	or	or	CCONJ
ftr-310	252	47	time	time	NOUN
ftr-310	252	48	)	)	PUNCT
ftr-310	252	49	.	.	PUNCT
ftr-310	252	50	”	"	PUNCT
ftr-310	252	51	)	)	PUNCT
ftr-310	252	52	.	.	PUNCT
ftr-310	253	1	39	39	NUM
ftr-310	253	2	.	.	X
ftr-310	254	1	68	68	NUM
ftr-310	254	2	fed	feed	VERB
ftr-310	254	3	.	.	PUNCT
ftr-310	255	1	reg	reg	PROPN
ftr-310	255	2	.	.	PUNCT
ftr-310	256	1	15690	15690	NUM
ftr-310	256	2	(	(	PUNCT
ftr-310	256	3	apr	apr	NOUN
ftr-310	256	4	.	.	PROPN
ftr-310	256	5	1	1	NUM
ftr-310	256	6	,	,	PUNCT
ftr-310	256	7	2003	2003	NUM
ftr-310	256	8	)	)	PUNCT
ftr-310	256	9	(	(	PUNCT
ftr-310	256	10	“	"	PUNCT
ftr-310	256	11	for	for	SCONJ
ftr-310	256	12	a	a	DET
ftr-310	256	13	communications	communication	NOUN
ftr-310	256	14	service	service	NOUN
ftr-310	256	15	to	to	PART
ftr-310	256	16	constitute	constitute	VERB
ftr-310	256	17	toll	toll	NOUN
ftr-310	256	18	telephone	telephone	NOUN
ftr-310	256	19	service	service	NOUN
ftr-310	256	20	described	describe	VERB
ftr-310	256	21	in	in	ADP
ftr-310	256	22	section	section	NOUN
ftr-310	256	23	4252(b)(1	4252(b)(1	NOUN
ftr-310	256	24	)	)	PUNCT
ftr-310	256	25	,	,	PUNCT
ftr-310	256	26	the	the	DET
ftr-310	256	27	charge	charge	NOUN
ftr-310	256	28	for	for	ADP
ftr-310	256	29	the	the	DET
ftr-310	256	30	service	service	NOUN
ftr-310	256	31	need	need	AUX
ftr-310	256	32	not	not	PART
ftr-310	256	33	vary	vary	VERB
ftr-310	256	34	with	with	ADP
ftr-310	256	35	the	the	DET
ftr-310	256	36	distance	distance	NOUN
ftr-310	256	37	of	of	ADP
ftr-310	256	38	each	each	DET
ftr-310	256	39	individual	individual	ADJ
ftr-310	256	40	communication	communication	NOUN
ftr-310	256	41	.	.	PUNCT
ftr-310	256	42	”	"	PUNCT
ftr-310	256	43	)	)	PUNCT
ftr-310	256	44	.	.	PUNCT
ftr-310	257	1	40	40	NUM
ftr-310	257	2	.	.	PUNCT
ftr-310	257	3	am	be	AUX
ftr-310	257	4	.	.	PUNCT
ftr-310	258	1	bankers	bankers	PROPN
ftr-310	258	2	ins	ins	PROPN
ftr-310	258	3	.	.	PUNCT
ftr-310	258	4	group	group	PROPN
ftr-310	258	5	,	,	PUNCT
ftr-310	258	6	inc	inc	PROPN
ftr-310	258	7	.	.	PROPN
ftr-310	258	8	,	,	PUNCT
ftr-310	258	9	308	308	NUM
ftr-310	258	10	f.	f.	PROPN
ftr-310	258	11	supp	supp	PROPN
ftr-310	258	12	.	.	PUNCT
ftr-310	259	1	2d	2d	NOUN
ftr-310	259	2	at	at	ADP
ftr-310	259	3	1373	1373	NUM
ftr-310	259	4	(	(	PUNCT
ftr-310	259	5	“	"	PUNCT
ftr-310	259	6	for	for	ADP
ftr-310	259	7	the	the	DET
ftr-310	259	8	foregoing	forego	VERB
ftr-310	259	9	reasons	reason	NOUN
ftr-310	259	10	,	,	PUNCT
ftr-310	259	11	the	the	DET
ftr-310	259	12	court	court	NOUN
ftr-310	259	13	finds	find	VERB
ftr-310	259	14	that	that	SCONJ
ftr-310	259	15	the	the	DET
ftr-310	259	16	statutory	statutory	ADJ
ftr-310	259	17	language	language	NOUN
ftr-310	259	18	of	of	ADP
ftr-310	259	19	26	26	NUM
ftr-310	259	20	u.s.c	u.s.c	ADJ
ftr-310	259	21	.	.	PUNCT
ftr-310	260	1	§	§	PROPN
ftr-310	260	2	4252(b)(1	4252(b)(1	NOUN
ftr-310	260	3	)	)	PUNCT
ftr-310	260	4	is	be	AUX
ftr-310	260	5	ambiguous	ambiguous	ADJ
ftr-310	260	6	and	and	CCONJ
ftr-310	260	7	that	that	SCONJ
ftr-310	260	8	the	the	DET
ftr-310	260	9	clear	clear	ADJ
ftr-310	260	10	intent	intent	NOUN
ftr-310	260	11	of	of	ADP
ftr-310	260	12	congress	congress	PROPN
ftr-310	260	13	from	from	ADP
ftr-310	260	14	before	before	ADP
ftr-310	260	15	the	the	DET
ftr-310	260	16	1965	1965	NUM
ftr-310	260	17	amendment	amendment	NOUN
ftr-310	260	18	up	up	ADP
ftr-310	260	19	to	to	ADP
ftr-310	260	20	the	the	DET
ftr-310	260	21	present	present	ADJ
ftr-310	260	22	day	day	NOUN
ftr-310	260	23	has	have	AUX
ftr-310	260	24	been	be	AUX
ftr-310	260	25	to	to	PART
ftr-310	260	26	tax	tax	VERB
ftr-310	260	27	all	all	DET
ftr-310	260	28	long	long	ADJ
ftr-310	260	29	-	-	PUNCT
ftr-310	260	30	distance	distance	NOUN
ftr-310	260	31	telephone	telephone	NOUN
ftr-310	260	32	service	service	NOUN
ftr-310	260	33	,	,	PUNCT
ftr-310	260	34	regardless	regardless	ADV
ftr-310	260	35	of	of	ADP
ftr-310	260	36	whether	whether	SCONJ
ftr-310	260	37	the	the	DET
ftr-310	260	38	toll	toll	NOUN
ftr-310	260	39	rate	rate	NOUN
ftr-310	260	40	for	for	ADP
ftr-310	260	41	that	that	DET
ftr-310	260	42	service	service	NOUN
ftr-310	260	43	varied	varied	ADJ
ftr-310	260	44	only	only	ADV
ftr-310	260	45	by	by	ADP
ftr-310	260	46	distance	distance	NOUN
ftr-310	260	47	,	,	PUNCT
ftr-310	260	48	only	only	ADV
ftr-310	260	49	by	by	ADP
ftr-310	260	50	elapsed	elapse	VERB
ftr-310	260	51	time	time	NOUN
ftr-310	260	52	,	,	PUNCT
ftr-310	260	53	or	or	CCONJ
ftr-310	260	54	by	by	ADP
ftr-310	260	55	both	both	PRON
ftr-310	260	56	.	.	PUNCT
ftr-310	260	57	”	"	PUNCT
ftr-310	260	58	)	)	PUNCT
ftr-310	260	59	.	.	PUNCT
ftr-310	261	1	41	41	NUM
ftr-310	261	2	.	.	PUNCT
ftr-310	262	1	deering	deering	PROPN
ftr-310	262	2	,	,	PUNCT
ftr-310	262	3	a	a	DET
ftr-310	262	4	taxing	tax	VERB
ftr-310	262	5	statute	statute	NOUN
ftr-310	262	6	,	,	PUNCT
ftr-310	262	7	supra	supra	PROPN
ftr-310	262	8	note	note	PROPN
ftr-310	262	9	35	35	NUM
ftr-310	262	10	,	,	PUNCT
ftr-310	262	11	at	at	ADP
ftr-310	262	12	211	211	NUM
ftr-310	262	13	.	.	PUNCT
ftr-310	263	1	42	42	NUM
ftr-310	263	2	.	.	PUNCT
ftr-310	263	3	am	be	AUX
ftr-310	263	4	.	.	PUNCT
ftr-310	264	1	bankers	bankers	PROPN
ftr-310	264	2	ins	ins	PROPN
ftr-310	264	3	.	.	PUNCT
ftr-310	264	4	group	group	PROPN
ftr-310	264	5	v.	v.	PROPN
ftr-310	264	6	united	united	PROPN
ftr-310	264	7	states	states	PROPN
ftr-310	264	8	,	,	PUNCT
ftr-310	264	9	408	408	NUM
ftr-310	264	10	f.3d	f.3d	NUM
ftr-310	264	11	1328	1328	NUM
ftr-310	264	12	,	,	PUNCT
ftr-310	264	13	1330	1330	NUM
ftr-310	264	14	(	(	PUNCT
ftr-310	264	15	11th	11th	ADJ
ftr-310	264	16	cir	cir	NOUN
ftr-310	264	17	.	.	PROPN
ftr-310	264	18	2005	2005	NUM
ftr-310	264	19	)	)	PUNCT
ftr-310	264	20	.	.	PUNCT
ftr-310	265	1	43	43	NUM
ftr-310	265	2	.	.	PUNCT
ftr-310	266	1	annette	annette	PROPN
ftr-310	266	2	nellen	nellen	PROPN
ftr-310	266	3	,	,	PUNCT
ftr-310	266	4	what	what	PRON
ftr-310	266	5	’s	’	VERB
ftr-310	266	6	new	new	ADJ
ftr-310	266	7	in	in	ADP
ftr-310	266	8	telecom	telecom	NOUN
ftr-310	266	9	challenges	challenge	NOUN
ftr-310	266	10	what	what	PRON
ftr-310	266	11	’s	’	VERB
ftr-310	266	12	old	old	ADJ
ftr-310	266	13	in	in	ADP
ftr-310	266	14	taxes	taxis	NOUN
ftr-310	266	15	,	,	PUNCT
ftr-310	266	16	bus	bus	NOUN
ftr-310	266	17	.	.	PUNCT
ftr-310	267	1	entities	entity	NOUN
ftr-310	267	2	,	,	PUNCT
ftr-310	267	3	jul.–aug	jul.–aug	NOUN
ftr-310	267	4	.	.	PUNCT
ftr-310	267	5	2006	2006	NUM
ftr-310	267	6	,	,	PUNCT
ftr-310	267	7	at	at	ADP
ftr-310	267	8	3	3	NUM
ftr-310	267	9	,	,	PUNCT
ftr-310	267	10	8	8	NUM
ftr-310	267	11	.	.	NOUN
ftr-310	267	12	44	44	NUM
ftr-310	267	13	.	.	PUNCT
ftr-310	268	1	i	i	PRON
ftr-310	268	2	d.	d.	PROPN
ftr-310	268	3	at	at	ADP
ftr-310	268	4	10	10	NUM
ftr-310	268	5	.	.	PUNCT
ftr-310	269	1	45	45	NUM
ftr-310	269	2	.	.	PUNCT
ftr-310	270	1	notice	notice	VERB
ftr-310	270	2	2006	2006	NUM
ftr-310	270	3	-	-	SYM
ftr-310	270	4	50	50	NUM
ftr-310	270	5	§	§	PROPN
ftr-310	270	6	1	1	NUM
ftr-310	270	7	,	,	PUNCT
ftr-310	270	8	2006	2006	NUM
ftr-310	270	9	-	-	SYM
ftr-310	270	10	1	1	NUM
ftr-310	270	11	c.b	c.b	PROPN
ftr-310	270	12	.	.	PROPN
ftr-310	270	13	1141	1141	NUM
ftr-310	270	14	.	.	PUNCT
ftr-310	271	1	46	46	NUM
ftr-310	271	2	.	.	PUNCT
ftr-310	272	1	i	i	PRON
ftr-310	272	2	d.	d.	PROPN
ftr-310	272	3	§	§	PROPN
ftr-310	272	4	5(a)(1	5(a)(1	NUM
ftr-310	272	5	)	)	PUNCT
ftr-310	272	6	.	.	PUNCT
ftr-310	273	1	47	47	NUM
ftr-310	273	2	.	.	PUNCT
ftr-310	274	1	i	i	PRON
ftr-310	274	2	d.	d.	PROPN
ftr-310	274	3	§	§	PROPN
ftr-310	274	4	5(b	5(b	NUM
ftr-310	274	5	)	)	PUNCT
ftr-310	274	6	.	.	PUNCT
ftr-310	275	1	48	48	NUM
ftr-310	275	2	.	.	PUNCT
ftr-310	276	1	i	i	PRON
ftr-310	276	2	d.	d.	PROPN
ftr-310	276	3	§	§	PROPN
ftr-310	276	4	5(c)(1	5(c)(1	PROPN
ftr-310	276	5	)	)	PUNCT
ftr-310	276	6	.	.	PUNCT
ftr-310	277	1	49	49	NUM
ftr-310	277	2	.	.	PUNCT
ftr-310	278	1	i	i	PRON
ftr-310	278	2	d.	d.	PROPN
ftr-310	278	3	§	§	PROPN
ftr-310	278	4	5(d)(3)(i	5(d)(3)(i	PROPN
ftr-310	278	5	)	)	PUNCT
ftr-310	278	6	.	.	PUNCT
ftr-310	279	1	50	50	NUM
ftr-310	279	2	.	.	PUNCT
ftr-310	280	1	i	i	PRON
ftr-310	280	2	d.	d.	PROPN
ftr-310	280	3	§	§	PROPN
ftr-310	280	4	5(a)(2	5(a)(2	NUM
ftr-310	280	5	)	)	PUNCT
ftr-310	280	6	.	.	PUNCT
ftr-310	281	1	2013	2013	NUM
ftr-310	281	2	]	]	PUNCT
ftr-310	281	3	preventing	prevent	VERB
ftr-310	281	4	i.r.s	i.r.	NOUN
ftr-310	281	5	.	.	PUNCT
ftr-310	282	1	abuse	abuse	NOUN
ftr-310	282	2	of	of	ADP
ftr-310	282	3	the	the	DET
ftr-310	282	4	tax	tax	NOUN
ftr-310	282	5	system	system	NOUN
ftr-310	282	6	231	231	NUM
ftr-310	282	7	the	the	DET
ftr-310	282	8	i.r.s	i.r.	NOUN
ftr-310	282	9	.	.	PUNCT
ftr-310	282	10	’s	’s	PART
ftr-310	282	11	misreading	misreading	NOUN
ftr-310	282	12	of	of	ADP
ftr-310	282	13	the	the	DET
ftr-310	282	14	tax	tax	NOUN
ftr-310	282	15	law	law	NOUN
ftr-310	282	16	here	here	ADV
ftr-310	282	17	differs	differ	VERB
ftr-310	282	18	in	in	ADP
ftr-310	282	19	certain	certain	ADJ
ftr-310	282	20	significant	significant	ADJ
ftr-310	282	21	ways	way	NOUN
ftr-310	282	22	from	from	ADP
ftr-310	282	23	those	those	DET
ftr-310	282	24	cases	case	NOUN
ftr-310	282	25	in	in	ADP
ftr-310	282	26	which	which	PRON
ftr-310	282	27	it	it	PRON
ftr-310	282	28	wrongly	wrongly	ADV
ftr-310	282	29	grants	grant	VERB
ftr-310	282	30	an	an	DET
ftr-310	282	31	extralegal	extralegal	ADJ
ftr-310	282	32	benefit	benefit	NOUN
ftr-310	282	33	to	to	ADP
ftr-310	282	34	specific	specific	ADJ
ftr-310	282	35	taxpayers	taxpayer	NOUN
ftr-310	282	36	.	.	PUNCT
ftr-310	283	1	51	51	NUM
ftr-310	283	2	most	most	ADV
ftr-310	283	3	saliently	saliently	ADV
ftr-310	283	4	,	,	PUNCT
ftr-310	283	5	its	its	PRON
ftr-310	283	6	misreading	misreading	NOUN
ftr-310	283	7	—	—	PUNCT
ftr-310	283	8	in	in	ADP
ftr-310	283	9	this	this	DET
ftr-310	283	10	case	case	NOUN
ftr-310	283	11	,	,	PUNCT
ftr-310	283	12	the	the	DET
ftr-310	283	13	extra	extra	ADJ
ftr-310	283	14	-	-	ADJ
ftr-310	283	15	statutory	statutory	ADJ
ftr-310	283	16	imposition	imposition	NOUN
ftr-310	283	17	of	of	ADP
ftr-310	283	18	the	the	DET
ftr-310	283	19	telephone	telephone	NOUN
ftr-310	283	20	excise	excise	NOUN
ftr-310	283	21	tax	tax	NOUN
ftr-310	283	22	—	—	PUNCT
ftr-310	283	23	not	not	PART
ftr-310	283	24	only	only	ADV
ftr-310	283	25	abused	abuse	VERB
ftr-310	283	26	the	the	DET
ftr-310	283	27	tax	tax	NOUN
ftr-310	283	28	system	system	NOUN
ftr-310	283	29	,	,	PUNCT
ftr-310	283	30	it	it	PRON
ftr-310	283	31	also	also	ADV
ftr-310	283	32	increased	increase	VERB
ftr-310	283	33	taxpayers	taxpayer	NOUN
ftr-310	283	34	’	’	PART
ftr-310	283	35	tax	tax	NOUN
ftr-310	283	36	bills	bill	NOUN
ftr-310	283	37	.	.	PUNCT
ftr-310	284	1	as	as	ADP
ftr-310	284	2	such	such	ADJ
ftr-310	284	3	,	,	PUNCT
ftr-310	284	4	some	some	DET
ftr-310	284	5	taxpayers	taxpayer	NOUN
ftr-310	284	6	had	have	VERB
ftr-310	284	7	both	both	CCONJ
ftr-310	284	8	incentive	incentive	NOUN
ftr-310	284	9	and	and	CCONJ
ftr-310	284	10	standing	stand	VERB
ftr-310	284	11	to	to	PART
ftr-310	284	12	challenge	challenge	VERB
ftr-310	284	13	the	the	DET
ftr-310	284	14	i.r.s	i.r.	NOUN
ftr-310	284	15	.	.	PUNCT
ftr-310	284	16	’s	’s	PART
ftr-310	284	17	position	position	NOUN
ftr-310	284	18	.	.	PUNCT
ftr-310	285	1	52	52	NUM
ftr-310	285	2	in	in	ADP
ftr-310	285	3	many	many	ADJ
ftr-310	285	4	cases	case	NOUN
ftr-310	285	5	,	,	PUNCT
ftr-310	285	6	however	however	ADV
ftr-310	285	7	,	,	PUNCT
ftr-310	285	8	merely	merely	ADV
ftr-310	285	9	having	have	VERB
ftr-310	285	10	overpaid	overpay	VERB
ftr-310	285	11	taxes	taxis	NOUN
ftr-310	285	12	and	and	CCONJ
ftr-310	285	13	possessing	possess	VERB
ftr-310	285	14	standing	standing	NOUN
ftr-310	285	15	may	may	AUX
ftr-310	285	16	prove	prove	VERB
ftr-310	285	17	insufficient	insufficient	ADJ
ftr-310	285	18	incentive	incentive	NOUN
ftr-310	285	19	for	for	SCONJ
ftr-310	285	20	affected	affect	VERB
ftr-310	285	21	taxpayers	taxpayer	NOUN
ftr-310	285	22	to	to	PART
ftr-310	285	23	police	police	VERB
ftr-310	285	24	the	the	DET
ftr-310	285	25	i.r.s	i.r.	NOUN
ftr-310	285	26	.	.	PUNCT
ftr-310	286	1	only	only	ADV
ftr-310	286	2	large	large	ADJ
ftr-310	286	3	corporations	corporation	NOUN
ftr-310	286	4	challenged	challenge	VERB
ftr-310	286	5	the	the	DET
ftr-310	286	6	imposition	imposition	NOUN
ftr-310	286	7	of	of	ADP
ftr-310	286	8	the	the	DET
ftr-310	286	9	telephone	telephone	NOUN
ftr-310	286	10	excise	excise	NOUN
ftr-310	286	11	tax	tax	NOUN
ftr-310	286	12	,	,	PUNCT
ftr-310	286	13	likely	likely	ADJ
ftr-310	286	14	because	because	SCONJ
ftr-310	286	15	only	only	ADV
ftr-310	286	16	large	large	ADJ
ftr-310	286	17	corporations	corporation	NOUN
ftr-310	286	18	paid	pay	VERB
ftr-310	286	19	enough	enough	ADV
ftr-310	286	20	to	to	PART
ftr-310	286	21	justify	justify	VERB
ftr-310	286	22	taking	take	VERB
ftr-310	286	23	the	the	DET
ftr-310	286	24	challenge	challenge	NOUN
ftr-310	286	25	to	to	ADP
ftr-310	286	26	court	court	NOUN
ftr-310	286	27	.	.	PUNCT
ftr-310	287	1	although	although	SCONJ
ftr-310	287	2	it	it	PRON
ftr-310	287	3	would	would	AUX
ftr-310	287	4	be	be	AUX
ftr-310	287	5	difficult	difficult	ADJ
ftr-310	287	6	to	to	PART
ftr-310	287	7	determine	determine	VERB
ftr-310	287	8	how	how	SCONJ
ftr-310	287	9	much	much	ADJ
ftr-310	287	10	the	the	DET
ftr-310	287	11	i.r.s	i.r.	NOUN
ftr-310	287	12	.	.	PROPN
ftr-310	287	13	’s	’s	PART
ftr-310	287	14	interpretation	interpretation	NOUN
ftr-310	287	15	of	of	ADP
ftr-310	287	16	the	the	DET
ftr-310	287	17	telephone	telephone	NOUN
ftr-310	287	18	excise	excise	NOUN
ftr-310	287	19	tax	tax	NOUN
ftr-310	287	20	cost	cost	NOUN
ftr-310	287	21	non	non	ADJ
ftr-310	287	22	-	-	ADJ
ftr-310	287	23	corporate	corporate	ADJ
ftr-310	287	24	taxpayers	taxpayer	NOUN
ftr-310	287	25	,	,	PUNCT
ftr-310	287	26	the	the	DET
ftr-310	287	27	tax	tax	NOUN
ftr-310	287	28	rate	rate	NOUN
ftr-310	287	29	was	be	AUX
ftr-310	287	30	only	only	ADV
ftr-310	287	31	3	3	NUM
ftr-310	287	32	percent	percent	NOUN
ftr-310	287	33	of	of	ADP
ftr-310	287	34	the	the	DET
ftr-310	287	35	cost	cost	NOUN
ftr-310	287	36	of	of	ADP
ftr-310	287	37	the	the	DET
ftr-310	287	38	long	long	ADJ
ftr-310	287	39	-	-	PUNCT
ftr-310	287	40	distance	distance	NOUN
ftr-310	287	41	service	service	NOUN
ftr-310	287	42	.	.	PUNCT
ftr-310	288	1	53	53	NUM
ftr-310	288	2	the	the	DET
ftr-310	288	3	i.r.s	i.r.	NOUN
ftr-310	288	4	.	.	PUNCT
ftr-310	288	5	set	set	VERB
ftr-310	288	6	its	its	PRON
ftr-310	288	7	safe	safe	ADJ
ftr-310	288	8	harbor	harbor	NOUN
ftr-310	288	9	refund	refund	NOUN
ftr-310	288	10	amount	amount	NOUN
ftr-310	288	11	at	at	ADP
ftr-310	288	12	not	not	PART
ftr-310	288	13	more	more	ADJ
ftr-310	288	14	than	than	ADP
ftr-310	288	15	$	$	SYM
ftr-310	288	16	60	60	NUM
ftr-310	288	17	per	per	ADP
ftr-310	288	18	year	year	NOUN
ftr-310	288	19	.	.	PUNCT
ftr-310	289	1	54	54	NUM
ftr-310	289	2	assuming	assume	VERB
ftr-310	289	3	that	that	SCONJ
ftr-310	289	4	the	the	DET
ftr-310	289	5	$	$	SYM
ftr-310	289	6	60	60	NUM
ftr-310	289	7	represented	represent	VERB
ftr-310	289	8	a	a	DET
ftr-310	289	9	reasonable	reasonable	ADJ
ftr-310	289	10	estimate	estimate	NOUN
ftr-310	289	11	of	of	ADP
ftr-310	289	12	the	the	DET
ftr-310	289	13	amount	amount	NOUN
ftr-310	289	14	an	an	DET
ftr-310	289	15	individual	individual	ADJ
ftr-310	289	16	taxpayer	taxpayer	NOUN
ftr-310	289	17	overpaid	overpay	VERB
ftr-310	289	18	,	,	PUNCT
ftr-310	289	19	the	the	DET
ftr-310	289	20	potential	potential	NOUN
ftr-310	289	21	for	for	ADP
ftr-310	289	22	getting	get	VERB
ftr-310	289	23	a	a	DET
ftr-310	289	24	refund	refund	NOUN
ftr-310	289	25	or	or	CCONJ
ftr-310	289	26	credit	credit	NOUN
ftr-310	289	27	of	of	ADP
ftr-310	289	28	$	$	SYM
ftr-310	289	29	180	180	NUM
ftr-310	289	30	would	would	AUX
ftr-310	289	31	not	not	PART
ftr-310	289	32	justify	justify	VERB
ftr-310	289	33	the	the	DET
ftr-310	289	34	time	time	NOUN
ftr-310	289	35	and	and	CCONJ
ftr-310	289	36	expense	expense	NOUN
ftr-310	289	37	of	of	ADP
ftr-310	289	38	bringing	bring	VERB
ftr-310	289	39	suit	suit	NOUN
ftr-310	289	40	for	for	ADP
ftr-310	289	41	individual	individual	ADJ
ftr-310	289	42	taxpayers	taxpayer	NOUN
ftr-310	289	43	.	.	PUNCT
ftr-310	290	1	the	the	DET
ftr-310	290	2	code	code	NOUN
ftr-310	290	3	imposes	impose	VERB
ftr-310	290	4	a	a	DET
ftr-310	290	5	$	$	SYM
ftr-310	290	6	60	60	NUM
ftr-310	290	7	filing	filing	NOUN
ftr-310	290	8	fee	fee	NOUN
ftr-310	290	9	on	on	ADP
ftr-310	290	10	taxpayers	taxpayer	NOUN
ftr-310	290	11	who	who	PRON
ftr-310	290	12	file	file	VERB
ftr-310	290	13	a	a	DET
ftr-310	290	14	case	case	NOUN
ftr-310	290	15	in	in	ADP
ftr-310	290	16	the	the	DET
ftr-310	290	17	tax	tax	NOUN
ftr-310	290	18	court	court	NOUN
ftr-310	290	19	.	.	PUNCT
ftr-310	291	1	55	55	NUM
ftr-310	291	2	if	if	SCONJ
ftr-310	291	3	the	the	DET
ftr-310	291	4	taxpayer	taxpayer	NOUN
ftr-310	291	5	would	would	AUX
ftr-310	291	6	prefer	prefer	VERB
ftr-310	291	7	to	to	PART
ftr-310	291	8	file	file	VERB
ftr-310	291	9	her	her	PRON
ftr-310	291	10	refund	refund	NOUN
ftr-310	291	11	suit	suit	NOUN
ftr-310	291	12	in	in	ADP
ftr-310	291	13	a	a	DET
ftr-310	291	14	federal	federal	ADJ
ftr-310	291	15	district	district	NOUN
ftr-310	291	16	court	court	NOUN
ftr-310	291	17	or	or	CCONJ
ftr-310	291	18	the	the	DET
ftr-310	291	19	court	court	NOUN
ftr-310	291	20	of	of	ADP
ftr-310	291	21	federal	federal	ADJ
ftr-310	291	22	claims	claim	NOUN
ftr-310	291	23	,	,	PUNCT
ftr-310	291	24	she	she	PRON
ftr-310	291	25	would	would	AUX
ftr-310	291	26	have	have	VERB
ftr-310	291	27	to	to	PART
ftr-310	291	28	pay	pay	VERB
ftr-310	291	29	a	a	DET
ftr-310	291	30	filing	filing	NOUN
ftr-310	291	31	fee	fee	NOUN
ftr-310	291	32	of	of	ADP
ftr-310	291	33	$	$	SYM
ftr-310	291	34	350	350	NUM
ftr-310	291	35	.	.	PUNCT
ftr-310	292	1	56	56	NUM
ftr-310	292	2	civil	civil	ADJ
ftr-310	292	3	litigation	litigation	NOUN
ftr-310	292	4	does	do	AUX
ftr-310	292	5	have	have	VERB
ftr-310	292	6	mechanisms	mechanism	NOUN
ftr-310	292	7	to	to	PART
ftr-310	292	8	ameliorate	ameliorate	VERB
ftr-310	292	9	the	the	DET
ftr-310	292	10	problems	problem	NOUN
ftr-310	292	11	of	of	ADP
ftr-310	292	12	low	low	ADJ
ftr-310	292	13	-	-	PUNCT
ftr-310	292	14	value	value	NOUN
ftr-310	292	15	claims	claim	NOUN
ftr-310	292	16	.	.	PUNCT
ftr-310	293	1	if	if	SCONJ
ftr-310	293	2	litigants	litigant	NOUN
ftr-310	293	3	meet	meet	VERB
ftr-310	293	4	certain	certain	ADJ
ftr-310	293	5	requirements	requirement	NOUN
ftr-310	293	6	,	,	PUNCT
ftr-310	293	7	they	they	PRON
ftr-310	293	8	can	can	AUX
ftr-310	293	9	file	file	VERB
ftr-310	293	10	class	class	NOUN
ftr-310	293	11	action	action	NOUN
ftr-310	293	12	suits	suit	NOUN
ftr-310	293	13	,	,	PUNCT
ftr-310	293	14	which	which	PRON
ftr-310	293	15	aggregate	aggregate	VERB
ftr-310	293	16	similar	similar	ADJ
ftr-310	293	17	low	low	ADJ
ftr-310	293	18	-	-	PUNCT
ftr-310	293	19	value	value	NOUN
ftr-310	293	20	harms	harm	NOUN
ftr-310	293	21	,	,	PUNCT
ftr-310	293	22	making	make	VERB
ftr-310	293	23	it	it	PRON
ftr-310	293	24	worth	worth	ADJ
ftr-310	293	25	the	the	DET
ftr-310	293	26	litigants	litigant	NOUN
ftr-310	293	27	’	'	PUNCT
ftr-310	293	28	(	(	PUNCT
ftr-310	293	29	and	and	CCONJ
ftr-310	293	30	their	their	PRON
ftr-310	293	31	attorneys	attorney	NOUN
ftr-310	293	32	’	'	PUNCT
ftr-310	293	33	)	)	PUNCT
ftr-310	293	34	time	time	NOUN
ftr-310	293	35	and	and	CCONJ
ftr-310	293	36	money	money	NOUN
ftr-310	293	37	to	to	PART
ftr-310	293	38	file	file	VERB
ftr-310	293	39	a	a	DET
ftr-310	293	40	suit	suit	NOUN
ftr-310	293	41	.	.	PUNCT
ftr-310	294	1	57	57	NUM
ftr-310	294	2	in	in	ADP
ftr-310	294	3	the	the	DET
ftr-310	294	4	tax	tax	NOUN
ftr-310	294	5	51	51	NUM
ftr-310	294	6	.	.	PUNCT
ftr-310	295	1	see	see	VERB
ftr-310	295	2	infra	infra	NOUN
ftr-310	295	3	sections	section	NOUN
ftr-310	295	4	ii.b	ii.b	VERB
ftr-310	295	5	.	.	PUNCT
ftr-310	296	1	and	and	CCONJ
ftr-310	296	2	ii.c	ii.c	NOUN
ftr-310	296	3	.	.	PUNCT
ftr-310	297	1	52	52	NUM
ftr-310	297	2	.	.	PUNCT
ftr-310	298	1	contrast	contrast	VERB
ftr-310	298	2	this	this	PRON
ftr-310	298	3	with	with	ADP
ftr-310	298	4	the	the	DET
ftr-310	298	5	case	case	NOUN
ftr-310	298	6	of	of	ADP
ftr-310	298	7	the	the	DET
ftr-310	298	8	i.r.s.s	i.r.s.s	PROPN
ftr-310	298	9	treatment	treatment	NOUN
ftr-310	298	10	of	of	ADP
ftr-310	298	11	tax	tax	NOUN
ftr-310	298	12	-	-	PUNCT
ftr-310	298	13	exempt	exempt	ADJ
ftr-310	298	14	entities	entity	NOUN
ftr-310	298	15	that	that	PRON
ftr-310	298	16	endorse	endorse	VERB
ftr-310	298	17	candidates	candidate	NOUN
ftr-310	298	18	and	and	CCONJ
ftr-310	298	19	commodities	commodity	NOUN
ftr-310	298	20	mutual	mutual	ADJ
ftr-310	298	21	funds	fund	NOUN
ftr-310	298	22	,	,	PUNCT
ftr-310	298	23	where	where	SCONJ
ftr-310	298	24	nobody	nobody	PRON
ftr-310	298	25	who	who	PRON
ftr-310	298	26	has	have	AUX
ftr-310	298	27	standing	stand	VERB
ftr-310	298	28	has	have	VERB
ftr-310	298	29	reason	reason	NOUN
ftr-310	298	30	to	to	PART
ftr-310	298	31	challenge	challenge	VERB
ftr-310	298	32	the	the	DET
ftr-310	298	33	i.r.s	i.r.	NOUN
ftr-310	298	34	.	.	PUNCT
ftr-310	298	35	’s	’s	PART
ftr-310	298	36	position	position	NOUN
ftr-310	298	37	.	.	PUNCT
ftr-310	299	1	see	see	VERB
ftr-310	299	2	infra	infra	NOUN
ftr-310	299	3	notes	note	NOUN
ftr-310	299	4	83–86	83–86	NUM
ftr-310	299	5	and	and	CCONJ
ftr-310	299	6	121–122	121–122	NUM
ftr-310	299	7	and	and	CCONJ
ftr-310	299	8	accompanying	accompany	VERB
ftr-310	299	9	text	text	NOUN
ftr-310	299	10	.	.	PUNCT
ftr-310	300	1	53	53	NUM
ftr-310	300	2	.	.	PUNCT
ftr-310	300	3	i.r.c	i.r.c	NOUN
ftr-310	300	4	.	.	PUNCT
ftr-310	301	1	§	§	PROPN
ftr-310	301	2	4251(a)(1	4251(a)(1	NOUN
ftr-310	301	3	)	)	PUNCT
ftr-310	301	4	,	,	PUNCT
ftr-310	301	5	(	(	PUNCT
ftr-310	301	6	b)(2	b)(2	X
ftr-310	301	7	)	)	PUNCT
ftr-310	301	8	.	.	PUNCT
ftr-310	302	1	54	54	NUM
ftr-310	302	2	.	.	PUNCT
ftr-310	303	1	notice	notice	VERB
ftr-310	303	2	2007	2007	NUM
ftr-310	303	3	-	-	SYM
ftr-310	303	4	11	11	NUM
ftr-310	303	5	§	§	PROPN
ftr-310	303	6	3(b)(2	3(b)(2	NUM
ftr-310	303	7	)	)	PUNCT
ftr-310	303	8	,	,	PUNCT
ftr-310	303	9	2007	2007	NUM
ftr-310	303	10	-	-	SYM
ftr-310	303	11	1	1	NUM
ftr-310	303	12	c.b	c.b	PROPN
ftr-310	303	13	.	.	PROPN
ftr-310	303	14	405	405	NUM
ftr-310	303	15	.	.	PUNCT
ftr-310	304	1	the	the	DET
ftr-310	304	2	i.r.s	i.r.s	PROPN
ftr-310	304	3	.	.	PUNCT
ftr-310	304	4	based	base	VERB
ftr-310	304	5	a	a	DET
ftr-310	304	6	taxpayer	taxpayer	NOUN
ftr-310	304	7	’s	’s	PART
ftr-310	304	8	safe	safe	ADJ
ftr-310	304	9	harbor	harbor	NOUN
ftr-310	304	10	amount	amount	NOUN
ftr-310	304	11	on	on	ADP
ftr-310	304	12	the	the	DET
ftr-310	304	13	number	number	NOUN
ftr-310	304	14	of	of	ADP
ftr-310	304	15	exemptions	exemption	NOUN
ftr-310	304	16	on	on	ADP
ftr-310	304	17	her	her	PRON
ftr-310	304	18	2006	2006	NUM
ftr-310	304	19	tax	tax	NOUN
ftr-310	304	20	return	return	NOUN
ftr-310	304	21	.	.	PUNCT
ftr-310	305	1	i	i	PRON
ftr-310	305	2	d.	d.	PROPN
ftr-310	305	3	§	§	PROPN
ftr-310	305	4	3(b)(1	3(b)(1	PROPN
ftr-310	305	5	)	)	PUNCT
ftr-310	305	6	.	.	PUNCT
ftr-310	306	1	a	a	DET
ftr-310	306	2	taxpayer	taxpayer	NOUN
ftr-310	306	3	with	with	ADP
ftr-310	306	4	one	one	NUM
ftr-310	306	5	exemption	exemption	NOUN
ftr-310	306	6	could	could	AUX
ftr-310	306	7	request	request	VERB
ftr-310	306	8	a	a	DET
ftr-310	306	9	credit	credit	NOUN
ftr-310	306	10	or	or	CCONJ
ftr-310	306	11	refund	refund	VERB
ftr-310	306	12	for	for	ADP
ftr-310	306	13	$	$	SYM
ftr-310	306	14	30	30	NUM
ftr-310	306	15	,	,	PUNCT
ftr-310	306	16	with	with	SCONJ
ftr-310	306	17	two	two	NUM
ftr-310	306	18	exemptions	exemption	NOUN
ftr-310	306	19	could	could	AUX
ftr-310	306	20	request	request	VERB
ftr-310	306	21	$	$	SYM
ftr-310	306	22	40	40	NUM
ftr-310	306	23	,	,	PUNCT
ftr-310	306	24	with	with	SCONJ
ftr-310	306	25	three	three	NUM
ftr-310	306	26	could	could	AUX
ftr-310	306	27	request	request	VERB
ftr-310	306	28	$	$	SYM
ftr-310	306	29	50	50	NUM
ftr-310	306	30	,	,	PUNCT
ftr-310	306	31	and	and	CCONJ
ftr-310	306	32	with	with	ADP
ftr-310	306	33	four	four	NUM
ftr-310	306	34	or	or	CCONJ
ftr-310	306	35	more	more	ADJ
ftr-310	306	36	could	could	AUX
ftr-310	306	37	request	request	VERB
ftr-310	306	38	$	$	SYM
ftr-310	306	39	60	60	NUM
ftr-310	306	40	.	.	PUNCT
ftr-310	307	1	i	i	PRON
ftr-310	307	2	d.	d.	PROPN
ftr-310	307	3	§	§	PROPN
ftr-310	307	4	(	(	PUNCT
ftr-310	307	5	3)(b)(2	3)(b)(2	NUM
ftr-310	307	6	)	)	PUNCT
ftr-310	307	7	.	.	PUNCT
ftr-310	308	1	55	55	NUM
ftr-310	308	2	.	.	PUNCT
ftr-310	308	3	i.r.c	i.r.c	NOUN
ftr-310	308	4	.	.	PUNCT
ftr-310	309	1	§	§	PROPN
ftr-310	309	2	7451	7451	NUM
ftr-310	309	3	.	.	PUNCT
ftr-310	310	1	56	56	NUM
ftr-310	310	2	.	.	NOUN
ftr-310	310	3	28	28	NUM
ftr-310	310	4	u.s.c	u.s.c	ADJ
ftr-310	310	5	.	.	PUNCT
ftr-310	311	1	§	§	PROPN
ftr-310	311	2	§	§	PROPN
ftr-310	311	3	1914(a	1914(a	NUM
ftr-310	311	4	)	)	PUNCT
ftr-310	311	5	,	,	PUNCT
ftr-310	311	6	1926(a	1926(a	NUM
ftr-310	311	7	)	)	PUNCT
ftr-310	311	8	.	.	PUNCT
ftr-310	312	1	57	57	NUM
ftr-310	312	2	.	.	X
ftr-310	313	1	see	see	VERB
ftr-310	313	2	owen	owen	PROPN
ftr-310	313	3	m.	m.	PROPN
ftr-310	313	4	fiss	fiss	PROPN
ftr-310	313	5	,	,	PUNCT
ftr-310	313	6	the	the	DET
ftr-310	313	7	political	political	ADJ
ftr-310	313	8	theory	theory	NOUN
ftr-310	313	9	of	of	ADP
ftr-310	313	10	the	the	DET
ftr-310	313	11	class	class	NOUN
ftr-310	313	12	action	action	NOUN
ftr-310	313	13	,	,	PUNCT
ftr-310	313	14	53	53	NUM
ftr-310	313	15	wash	wash	NOUN
ftr-310	313	16	.	.	PUNCT
ftr-310	314	1	&	&	CCONJ
ftr-310	314	2	lee	lee	PROPN
ftr-310	314	3	l.	l.	PROPN
ftr-310	314	4	rev	rev	PROPN
ftr-310	314	5	.	.	PROPN
ftr-310	314	6	21	21	NUM
ftr-310	314	7	,	,	PUNCT
ftr-310	314	8	24	24	NUM
ftr-310	314	9	(	(	PUNCT
ftr-310	314	10	1996	1996	NUM
ftr-310	314	11	)	)	PUNCT
ftr-310	314	12	(	(	PUNCT
ftr-310	314	13	“	"	PUNCT
ftr-310	314	14	in	in	ADP
ftr-310	314	15	short	short	ADJ
ftr-310	314	16	,	,	PUNCT
ftr-310	314	17	the	the	DET
ftr-310	314	18	class	class	NOUN
ftr-310	314	19	action	action	NOUN
ftr-310	314	20	could	could	AUX
ftr-310	314	21	be	be	AUX
ftr-310	314	22	viewed	view	VERB
ftr-310	314	23	as	as	ADP
ftr-310	314	24	a	a	DET
ftr-310	314	25	device	device	NOUN
ftr-310	314	26	to	to	PART
ftr-310	314	27	fund	fund	VERB
ftr-310	314	28	the	the	DET
ftr-310	314	29	private	private	ADJ
ftr-310	314	30	attorney	attorney	NOUN
ftr-310	314	31	general	general	NOUN
ftr-310	314	32	and	and	CCONJ
ftr-310	314	33	is	be	AUX
ftr-310	314	34	able	able	ADJ
ftr-310	314	35	to	to	PART
ftr-310	314	36	play	play	VERB
ftr-310	314	37	that	that	DET
ftr-310	314	38	role	role	NOUN
ftr-310	314	39	because	because	SCONJ
ftr-310	314	40	of	of	ADP
ftr-310	314	41	the	the	DET
ftr-310	314	42	aggregation	aggregation	NOUN
ftr-310	314	43	of	of	ADP
ftr-310	314	44	the	the	DET
ftr-310	314	45	claims	claim	NOUN
ftr-310	314	46	of	of	ADP
ftr-310	314	47	a	a	DET
ftr-310	314	48	large	large	ADJ
ftr-310	314	49	number	number	NOUN
ftr-310	314	50	of	of	ADP
ftr-310	314	51	persons	person	NOUN
ftr-310	314	52	who	who	PRON
ftr-310	314	53	have	have	VERB
ftr-310	314	54	similar	similar	ADJ
ftr-310	314	55	or	or	CCONJ
ftr-310	314	56	identical	identical	ADJ
ftr-310	314	57	claims	claim	NOUN
ftr-310	314	58	,	,	PUNCT
ftr-310	314	59	none	none	NOUN
ftr-310	314	60	of	of	ADP
ftr-310	314	61	which	which	PRON
ftr-310	314	62	—	—	PUNCT
ftr-310	314	63	standing	stand	VERB
ftr-310	314	64	alone	alone	ADV
ftr-310	314	65	—	—	PUNCT
ftr-310	314	66	would	would	AUX
ftr-310	314	67	justify	justify	VERB
ftr-310	314	68	the	the	DET
ftr-310	314	69	suit	suit	NOUN
ftr-310	314	70	.	.	PUNCT
ftr-310	314	71	”	"	PUNCT
ftr-310	314	72	)	)	PUNCT
ftr-310	314	73	.	.	PUNCT
ftr-310	315	1	232	232	NUM
ftr-310	315	2	florida	florida	PROPN
ftr-310	315	3	tax	tax	NOUN
ftr-310	315	4	review	review	NOUN
ftr-310	316	1	[	[	X
ftr-310	316	2	vol	vol	NOUN
ftr-310	316	3	.	.	NOUN
ftr-310	316	4	14:6	14:6	NUM
ftr-310	316	5	world	world	NOUN
ftr-310	316	6	,	,	PUNCT
ftr-310	316	7	however	however	ADV
ftr-310	316	8	,	,	PUNCT
ftr-310	316	9	because	because	SCONJ
ftr-310	316	10	of	of	ADP
ftr-310	316	11	the	the	DET
ftr-310	316	12	individualized	individualized	ADJ
ftr-310	316	13	and	and	CCONJ
ftr-310	316	14	fact	fact	NOUN
ftr-310	316	15	-	-	PUNCT
ftr-310	316	16	specific	specific	ADJ
ftr-310	316	17	nature	nature	NOUN
ftr-310	316	18	of	of	ADP
ftr-310	316	19	tax	tax	NOUN
ftr-310	316	20	refund	refund	NOUN
ftr-310	316	21	suits	suit	NOUN
ftr-310	316	22	,	,	PUNCT
ftr-310	316	23	courts	court	NOUN
ftr-310	316	24	resist	resist	VERB
ftr-310	316	25	certifying	certify	VERB
ftr-310	316	26	class	class	NOUN
ftr-310	316	27	action	action	NOUN
ftr-310	316	28	refund	refund	NOUN
ftr-310	316	29	claims	claim	NOUN
ftr-310	316	30	.	.	PUNCT
ftr-310	317	1	58	58	NUM
ftr-310	317	2	even	even	ADV
ftr-310	317	3	corporations	corporation	NOUN
ftr-310	317	4	with	with	ADP
ftr-310	317	5	significant	significant	ADJ
ftr-310	317	6	potential	potential	ADJ
ftr-310	317	7	refunds	refund	NOUN
ftr-310	317	8	may	may	AUX
ftr-310	317	9	not	not	PART
ftr-310	317	10	find	find	VERB
ftr-310	317	11	a	a	DET
ftr-310	317	12	challenge	challenge	NOUN
ftr-310	317	13	to	to	ADP
ftr-310	317	14	the	the	DET
ftr-310	317	15	i.r.s	i.r.	NOUN
ftr-310	317	16	.	.	PROPN
ftr-310	317	17	’s	’s	PART
ftr-310	317	18	interpretations	interpretation	NOUN
ftr-310	317	19	worth	worth	ADJ
ftr-310	317	20	the	the	DET
ftr-310	317	21	cost	cost	NOUN
ftr-310	317	22	,	,	PUNCT
ftr-310	317	23	however	however	ADV
ftr-310	317	24	.	.	PUNCT
ftr-310	318	1	after	after	SCONJ
ftr-310	318	2	the	the	DET
ftr-310	318	3	i.r.s	i.r.s	PROPN
ftr-310	318	4	.	.	PUNCT
ftr-310	318	5	released	release	VERB
ftr-310	318	6	its	its	PRON
ftr-310	318	7	refund	refund	NOUN
ftr-310	318	8	procedures	procedure	NOUN
ftr-310	318	9	,	,	PUNCT
ftr-310	318	10	several	several	ADJ
ftr-310	318	11	taxpayers	taxpayer	NOUN
ftr-310	318	12	sued	sue	VERB
ftr-310	318	13	the	the	DET
ftr-310	318	14	i.r.s	i.r.	NOUN
ftr-310	318	15	.	.	PUNCT
ftr-310	318	16	,	,	PUNCT
ftr-310	318	17	arguing	argue	VERB
ftr-310	318	18	that	that	SCONJ
ftr-310	318	19	its	its	PRON
ftr-310	318	20	refund	refund	NOUN
ftr-310	318	21	procedure	procedure	NOUN
ftr-310	318	22	was	be	AUX
ftr-310	318	23	inadequate	inadequate	ADJ
ftr-310	318	24	because	because	SCONJ
ftr-310	318	25	it	it	PRON
ftr-310	318	26	undercompensated	undercompensate	VERB
ftr-310	318	27	many	many	ADJ
ftr-310	318	28	taxpayers	taxpayer	NOUN
ftr-310	318	29	and	and	CCONJ
ftr-310	318	30	because	because	SCONJ
ftr-310	318	31	it	it	PRON
ftr-310	318	32	failed	fail	VERB
ftr-310	318	33	to	to	PART
ftr-310	318	34	comply	comply	VERB
ftr-310	318	35	with	with	ADP
ftr-310	318	36	the	the	DET
ftr-310	318	37	administrative	administrative	ADJ
ftr-310	318	38	procedure	procedure	NOUN
ftr-310	318	39	act	act	PROPN
ftr-310	318	40	’s	’s	PART
ftr-310	318	41	(	(	PUNCT
ftr-310	318	42	“	"	PUNCT
ftr-310	318	43	apa	apa	PROPN
ftr-310	318	44	”	"	PUNCT
ftr-310	318	45	)	)	PUNCT
ftr-310	318	46	notice	notice	NOUN
ftr-310	318	47	-	-	PUNCT
ftr-310	318	48	and	and	CCONJ
ftr-310	318	49	-	-	PUNCT
ftr-310	318	50	comment	comment	NOUN
ftr-310	318	51	requirements	requirement	NOUN
ftr-310	318	52	.	.	PUNCT
ftr-310	319	1	59	59	NUM
ftr-310	319	2	the	the	DET
ftr-310	319	3	court	court	NOUN
ftr-310	319	4	held	hold	VERB
ftr-310	319	5	that	that	SCONJ
ftr-310	319	6	the	the	DET
ftr-310	319	7	i.r.s	i.r.s	PROPN
ftr-310	319	8	.	.	PUNCT
ftr-310	319	9	had	have	AUX
ftr-310	319	10	violated	violate	VERB
ftr-310	319	11	the	the	DET
ftr-310	319	12	apa	apa	PROPN
ftr-310	319	13	’s	’s	PART
ftr-310	319	14	procedural	procedural	ADJ
ftr-310	319	15	requirements	requirement	NOUN
ftr-310	319	16	.	.	PUNCT
ftr-310	320	1	60	60	NUM
ftr-310	320	2	it	it	PRON
ftr-310	320	3	prospectively	prospectively	ADV
ftr-310	320	4	vacated	vacate	VERB
ftr-310	320	5	the	the	DET
ftr-310	320	6	i.r.s	i.r.s	NOUN
ftr-310	320	7	.	.	PUNCT
ftr-310	321	1	notice	notice	VERB
ftr-310	321	2	and	and	CCONJ
ftr-310	321	3	remanded	remand	VERB
ftr-310	321	4	the	the	DET
ftr-310	321	5	matter	matter	NOUN
ftr-310	321	6	to	to	ADP
ftr-310	321	7	the	the	DET
ftr-310	321	8	i.r.s	i.r.	NOUN
ftr-310	321	9	.	.	PUNCT
ftr-310	321	10	61	61	NUM
ftr-310	321	11	although	although	SCONJ
ftr-310	321	12	the	the	DET
ftr-310	321	13	plaintiffs	plaintiff	NOUN
ftr-310	321	14	won	win	VERB
ftr-310	321	15	,	,	PUNCT
ftr-310	321	16	however	however	ADV
ftr-310	321	17	,	,	PUNCT
ftr-310	321	18	their	their	PRON
ftr-310	321	19	victory	victory	NOUN
ftr-310	321	20	proved	prove	VERB
ftr-310	321	21	costly	costly	ADJ
ftr-310	321	22	.	.	PUNCT
ftr-310	322	1	the	the	DET
ftr-310	322	2	court	court	NOUN
ftr-310	322	3	ultimately	ultimately	ADV
ftr-310	322	4	denied	deny	VERB
ftr-310	322	5	plaintiffs	plaintiff	NOUN
ftr-310	322	6	’	'	PUNCT
ftr-310	322	7	interim	interim	ADJ
ftr-310	322	8	request	request	NOUN
ftr-310	322	9	for	for	ADP
ftr-310	322	10	$	$	SYM
ftr-310	322	11	6.5	6.5	NUM
ftr-310	322	12	million	million	NUM
ftr-310	322	13	in	in	ADP
ftr-310	322	14	attorney	attorney	NOUN
ftr-310	322	15	’s	’s	PART
ftr-310	322	16	fees	fee	NOUN
ftr-310	322	17	.	.	PUNCT
ftr-310	323	1	62	62	NUM
ftr-310	323	2	without	without	ADP
ftr-310	323	3	attorney	attorney	NOUN
ftr-310	323	4	’s	’s	PART
ftr-310	323	5	fees	fee	NOUN
ftr-310	323	6	,	,	PUNCT
ftr-310	323	7	plaintiffs	plaintiff	NOUN
ftr-310	323	8	won	win	VERB
ftr-310	323	9	a	a	DET
ftr-310	323	10	procedural	procedural	ADJ
ftr-310	323	11	,	,	PUNCT
ftr-310	323	12	but	but	CCONJ
ftr-310	323	13	not	not	PART
ftr-310	323	14	a	a	DET
ftr-310	323	15	financial	financial	ADJ
ftr-310	323	16	,	,	PUNCT
ftr-310	323	17	victory	victory	NOUN
ftr-310	323	18	.	.	PUNCT
ftr-310	324	1	although	although	SCONJ
ftr-310	324	2	the	the	DET
ftr-310	324	3	suits	suit	NOUN
ftr-310	324	4	started	start	VERB
ftr-310	324	5	as	as	ADP
ftr-310	324	6	refund	refund	NOUN
ftr-310	324	7	suits	suit	NOUN
ftr-310	324	8	,	,	PUNCT
ftr-310	324	9	the	the	DET
ftr-310	324	10	refund	refund	NOUN
ftr-310	324	11	portion	portion	NOUN
ftr-310	324	12	of	of	ADP
ftr-310	324	13	the	the	DET
ftr-310	324	14	suits	suit	NOUN
ftr-310	324	15	had	have	AUX
ftr-310	324	16	“	"	PUNCT
ftr-310	324	17	long	long	ADV
ftr-310	324	18	since	since	ADV
ftr-310	324	19	been	be	AUX
ftr-310	324	20	dismissed	dismiss	VERB
ftr-310	324	21	.	.	PUNCT
ftr-310	324	22	”	"	PUNCT
ftr-310	325	1	63	63	NUM
ftr-310	325	2	as	as	ADP
ftr-310	325	3	a	a	DET
ftr-310	325	4	result	result	NOUN
ftr-310	325	5	,	,	PUNCT
ftr-310	325	6	the	the	DET
ftr-310	325	7	taxpayers	taxpayer	NOUN
ftr-310	325	8	’	’	PART
ftr-310	325	9	victory	victory	NOUN
ftr-310	325	10	in	in	ADP
ftr-310	325	11	having	have	VERB
ftr-310	325	12	the	the	DET
ftr-310	325	13	i.r.s	i.r.s	PROPN
ftr-310	325	14	.	.	PUNCT
ftr-310	326	1	process	process	NOUN
ftr-310	326	2	vacated	vacate	VERB
ftr-310	326	3	was	be	AUX
ftr-310	326	4	counterbalanced	counterbalance	VERB
ftr-310	326	5	by	by	ADP
ftr-310	326	6	the	the	DET
ftr-310	326	7	cost	cost	NOUN
ftr-310	326	8	to	to	ADP
ftr-310	326	9	the	the	DET
ftr-310	326	10	plaintiffs	plaintiff	NOUN
ftr-310	326	11	of	of	ADP
ftr-310	326	12	achieving	achieve	VERB
ftr-310	326	13	that	that	PRON
ftr-310	326	14	result	result	VERB
ftr-310	326	15	.	.	PUNCT
ftr-310	327	1	the	the	DET
ftr-310	327	2	story	story	NOUN
ftr-310	327	3	of	of	ADP
ftr-310	327	4	the	the	DET
ftr-310	327	5	telephone	telephone	NOUN
ftr-310	327	6	excise	excise	NOUN
ftr-310	327	7	tax	tax	NOUN
ftr-310	327	8	demonstrates	demonstrate	VERB
ftr-310	327	9	that	that	SCONJ
ftr-310	327	10	taxpayers	taxpayer	NOUN
ftr-310	327	11	can	can	AUX
ftr-310	327	12	police	police	VERB
ftr-310	327	13	the	the	DET
ftr-310	327	14	i.r.s	i.r.	NOUN
ftr-310	327	15	.	.	PUNCT
ftr-310	328	1	when	when	SCONJ
ftr-310	328	2	it	it	PRON
ftr-310	328	3	incorrectly	incorrectly	ADV
ftr-310	328	4	interprets	interpret	VERB
ftr-310	328	5	the	the	DET
ftr-310	328	6	tax	tax	NOUN
ftr-310	328	7	law	law	NOUN
ftr-310	328	8	,	,	PUNCT
ftr-310	328	9	provided	provide	VERB
ftr-310	328	10	the	the	DET
ftr-310	328	11	i.r.s	i.r.	NOUN
ftr-310	328	12	.	.	PROPN
ftr-310	328	13	’s	’s	PART
ftr-310	328	14	interpretation	interpretation	NOUN
ftr-310	328	15	increases	increase	VERB
ftr-310	328	16	the	the	DET
ftr-310	328	17	taxpayers	taxpayer	NOUN
ftr-310	328	18	’	’	PART
ftr-310	328	19	tax	tax	NOUN
ftr-310	328	20	liability	liability	NOUN
ftr-310	328	21	in	in	ADP
ftr-310	328	22	comparison	comparison	NOUN
ftr-310	328	23	to	to	ADP
ftr-310	328	24	what	what	PRON
ftr-310	328	25	they	they	PRON
ftr-310	328	26	should	should	AUX
ftr-310	328	27	have	have	AUX
ftr-310	328	28	paid	pay	VERB
ftr-310	328	29	.	.	PUNCT
ftr-310	329	1	but	but	CCONJ
ftr-310	329	2	it	it	PRON
ftr-310	329	3	also	also	ADV
ftr-310	329	4	demonstrates	demonstrate	VERB
ftr-310	329	5	that	that	SCONJ
ftr-310	329	6	such	such	ADJ
ftr-310	329	7	policing	policing	NOUN
ftr-310	329	8	imposes	impose	VERB
ftr-310	329	9	a	a	DET
ftr-310	329	10	cost	cost	NOUN
ftr-310	329	11	—	—	PUNCT
ftr-310	329	12	potentially	potentially	ADV
ftr-310	329	13	significant	significant	ADJ
ftr-310	329	14	—	—	PUNCT
ftr-310	329	15	on	on	ADP
ftr-310	329	16	taxpayers	taxpayer	NOUN
ftr-310	329	17	.	.	PUNCT
ftr-310	330	1	as	as	ADP
ftr-310	330	2	a	a	DET
ftr-310	330	3	result	result	NOUN
ftr-310	330	4	of	of	ADP
ftr-310	330	5	this	this	DET
ftr-310	330	6	cost	cost	NOUN
ftr-310	330	7	,	,	PUNCT
ftr-310	330	8	they	they	PRON
ftr-310	330	9	may	may	AUX
ftr-310	330	10	not	not	PART
ftr-310	330	11	have	have	VERB
ftr-310	330	12	sufficient	sufficient	ADJ
ftr-310	330	13	incentive	incentive	NOUN
ftr-310	330	14	to	to	PART
ftr-310	330	15	challenge	challenge	VERB
ftr-310	330	16	the	the	DET
ftr-310	330	17	i.r.s	i.r.	NOUN
ftr-310	330	18	.	.	PUNCT
ftr-310	330	19	’s	’s	PART
ftr-310	330	20	misinterpretations	misinterpretation	NOUN
ftr-310	330	21	,	,	PUNCT
ftr-310	330	22	even	even	ADV
ftr-310	330	23	when	when	SCONJ
ftr-310	330	24	they	they	PRON
ftr-310	330	25	have	have	VERB
ftr-310	330	26	a	a	DET
ftr-310	330	27	strong	strong	ADJ
ftr-310	330	28	case	case	NOUN
ftr-310	330	29	.	.	PUNCT
ftr-310	331	1	if	if	SCONJ
ftr-310	331	2	,	,	PUNCT
ftr-310	331	3	instead	instead	ADV
ftr-310	331	4	,	,	PUNCT
ftr-310	331	5	congress	congress	PROPN
ftr-310	331	6	provided	provide	VERB
ftr-310	331	7	for	for	ADP
ftr-310	331	8	some	some	DET
ftr-310	331	9	sort	sort	NOUN
ftr-310	331	10	of	of	ADP
ftr-310	331	11	i.r.s	i.r.s	NOUN
ftr-310	331	12	.	.	PUNCT
ftr-310	332	1	oversight	oversight	NOUN
ftr-310	332	2	that	that	PRON
ftr-310	332	3	focused	focus	VERB
ftr-310	332	4	on	on	ADP
ftr-310	332	5	ensuring	ensure	VERB
ftr-310	332	6	that	that	SCONJ
ftr-310	332	7	the	the	DET
ftr-310	332	8	i.r.s	i.r.	NOUN
ftr-310	332	9	.	.	PUNCT
ftr-310	332	10	respected	respect	VERB
ftr-310	332	11	the	the	DET
ftr-310	332	12	tax	tax	NOUN
ftr-310	332	13	law	law	NOUN
ftr-310	332	14	and	and	CCONJ
ftr-310	332	15	preventing	prevent	VERB
ftr-310	332	16	it	it	PRON
ftr-310	332	17	from	from	ADP
ftr-310	332	18	abusing	abuse	VERB
ftr-310	332	19	the	the	DET
ftr-310	332	20	law	law	NOUN
ftr-310	332	21	,	,	PUNCT
ftr-310	332	22	congress	congress	PROPN
ftr-310	332	23	could	could	AUX
ftr-310	332	24	limit	limit	VERB
ftr-310	332	25	the	the	DET
ftr-310	332	26	expense	expense	NOUN
ftr-310	332	27	to	to	ADP
ftr-310	332	28	taxpayers	taxpayer	NOUN
ftr-310	332	29	and	and	CCONJ
ftr-310	332	30	the	the	DET
ftr-310	332	31	government	government	NOUN
ftr-310	332	32	of	of	ADP
ftr-310	332	33	litigating	litigate	VERB
ftr-310	332	34	the	the	DET
ftr-310	332	35	case	case	NOUN
ftr-310	332	36	,	,	PUNCT
ftr-310	332	37	and	and	CCONJ
ftr-310	332	38	ameliorate	ameliorate	VERB
ftr-310	332	39	the	the	DET
ftr-310	332	40	harm	harm	NOUN
ftr-310	332	41	to	to	ADP
ftr-310	332	42	the	the	DET
ftr-310	332	43	tax	tax	NOUN
ftr-310	332	44	system	system	NOUN
ftr-310	332	45	.	.	PUNCT
ftr-310	333	1	b.	b.	PROPN
ftr-310	333	2	political	political	ADJ
ftr-310	333	3	campaigning	campaign	VERB
ftr-310	333	4	congress	congress	PROPN
ftr-310	333	5	has	have	AUX
ftr-310	333	6	exempted	exempt	VERB
ftr-310	333	7	certain	certain	ADJ
ftr-310	333	8	public	public	ADJ
ftr-310	333	9	charities	charity	NOUN
ftr-310	333	10	from	from	ADP
ftr-310	333	11	the	the	DET
ftr-310	333	12	tax	tax	NOUN
ftr-310	333	13	rolls	roll	NOUN
ftr-310	333	14	.	.	PUNCT
ftr-310	334	1	the	the	DET
ftr-310	334	2	code	code	NOUN
ftr-310	334	3	lays	lay	VERB
ftr-310	334	4	out	out	ADP
ftr-310	334	5	criteria	criterion	NOUN
ftr-310	334	6	that	that	SCONJ
ftr-310	334	7	an	an	DET
ftr-310	334	8	organization	organization	NOUN
ftr-310	334	9	must	must	AUX
ftr-310	334	10	meet	meet	VERB
ftr-310	334	11	to	to	PART
ftr-310	334	12	qualify	qualify	VERB
ftr-310	334	13	for	for	ADP
ftr-310	334	14	the	the	DET
ftr-310	334	15	58	58	NUM
ftr-310	334	16	.	.	PUNCT
ftr-310	335	1	see	see	VERB
ftr-310	335	2	,	,	PUNCT
ftr-310	335	3	e.g.	e.g.	ADV
ftr-310	335	4	,	,	PUNCT
ftr-310	335	5	saunooke	saunooke	PROPN
ftr-310	335	6	v.	v.	PROPN
ftr-310	335	7	united	united	PROPN
ftr-310	335	8	states	states	PROPN
ftr-310	335	9	,	,	PUNCT
ftr-310	335	10	8	8	NUM
ftr-310	335	11	cl	cl	NOUN
ftr-310	335	12	.	.	PUNCT
ftr-310	336	1	ct	ct	PROPN
ftr-310	336	2	.	.	PROPN
ftr-310	336	3	327	327	NUM
ftr-310	336	4	,	,	PUNCT
ftr-310	336	5	330	330	NUM
ftr-310	336	6	(	(	PUNCT
ftr-310	336	7	1985	1985	NUM
ftr-310	336	8	)	)	PUNCT
ftr-310	336	9	(	(	PUNCT
ftr-310	336	10	“	"	PUNCT
ftr-310	336	11	this	this	DET
ftr-310	336	12	case	case	NOUN
ftr-310	336	13	is	be	AUX
ftr-310	336	14	particularly	particularly	ADV
ftr-310	336	15	ill	ill	ADV
ftr-310	336	16	-	-	PUNCT
ftr-310	336	17	suited	suited	ADJ
ftr-310	336	18	for	for	ADP
ftr-310	336	19	class	class	NOUN
ftr-310	336	20	certification	certification	NOUN
ftr-310	336	21	by	by	ADP
ftr-310	336	22	virtue	virtue	NOUN
ftr-310	336	23	of	of	ADP
ftr-310	336	24	its	its	PRON
ftr-310	336	25	status	status	NOUN
ftr-310	336	26	as	as	ADP
ftr-310	336	27	a	a	DET
ftr-310	336	28	tax	tax	NOUN
ftr-310	336	29	refund	refund	NOUN
ftr-310	336	30	claim	claim	NOUN
ftr-310	336	31	.	.	PUNCT
ftr-310	336	32	”	"	PUNCT
ftr-310	336	33	)	)	PUNCT
ftr-310	336	34	.	.	PUNCT
ftr-310	337	1	59	59	NUM
ftr-310	337	2	.	.	PUNCT
ftr-310	338	1	in	in	ADP
ftr-310	338	2	re	re	ADJ
ftr-310	338	3	long	long	ADJ
ftr-310	338	4	-	-	PUNCT
ftr-310	338	5	distance	distance	NOUN
ftr-310	338	6	tel	tel	PROPN
ftr-310	338	7	.	.	PUNCT
ftr-310	338	8	serv	serv	X
ftr-310	338	9	.	.	PUNCT
ftr-310	339	1	fed	fed	PROPN
ftr-310	339	2	.	.	PUNCT
ftr-310	340	1	excise	excise	NOUN
ftr-310	340	2	tax	tax	NOUN
ftr-310	340	3	refund	refund	NOUN
ftr-310	340	4	litig	litig	NOUN
ftr-310	340	5	.	.	PUNCT
ftr-310	341	1	,	,	PUNCT
ftr-310	341	2	853	853	NUM
ftr-310	341	3	f.	f.	PROPN
ftr-310	341	4	supp	supp	PROPN
ftr-310	341	5	.	.	PUNCT
ftr-310	342	1	2d	2d	PROPN
ftr-310	342	2	138	138	NUM
ftr-310	342	3	,	,	PUNCT
ftr-310	342	4	141	141	NUM
ftr-310	342	5	(	(	PUNCT
ftr-310	342	6	d.d.c	d.d.c	PROPN
ftr-310	342	7	.	.	PROPN
ftr-310	342	8	2012	2012	NUM
ftr-310	342	9	)	)	PUNCT
ftr-310	342	10	.	.	PUNCT
ftr-310	343	1	60	60	NUM
ftr-310	343	2	.	.	PUNCT
ftr-310	344	1	i	i	PRON
ftr-310	344	2	d.	d.	PROPN
ftr-310	344	3	at	at	ADP
ftr-310	344	4	143	143	NUM
ftr-310	344	5	.	.	PROPN
ftr-310	344	6	61	61	NUM
ftr-310	344	7	.	.	PUNCT
ftr-310	345	1	i	i	PRON
ftr-310	345	2	d.	d.	PROPN
ftr-310	345	3	at	at	ADP
ftr-310	345	4	146	146	NUM
ftr-310	345	5	.	.	PUNCT
ftr-310	345	6	62	62	NUM
ftr-310	345	7	.	.	PUNCT
ftr-310	346	1	in	in	ADP
ftr-310	346	2	re	re	ADJ
ftr-310	346	3	long	long	ADJ
ftr-310	346	4	-	-	PUNCT
ftr-310	346	5	distance	distance	NOUN
ftr-310	346	6	tel	tel	PROPN
ftr-310	346	7	.	.	PUNCT
ftr-310	346	8	sev	sev	PROPN
ftr-310	346	9	.	.	PUNCT
ftr-310	346	10	fed	fed	PROPN
ftr-310	346	11	.	.	PUNCT
ftr-310	347	1	excise	excise	NOUN
ftr-310	347	2	tax	tax	NOUN
ftr-310	347	3	refund	refund	NOUN
ftr-310	347	4	litig	litig	NOUN
ftr-310	347	5	.	.	PUNCT
ftr-310	348	1	,	,	PUNCT
ftr-310	348	2	110	110	NUM
ftr-310	348	3	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-310	348	4	2012	2012	NUM
ftr-310	348	5	-	-	SYM
ftr-310	348	6	6492	6492	NUM
ftr-310	348	7	(	(	PUNCT
ftr-310	348	8	d.d.c	d.d.c	PROPN
ftr-310	348	9	.	.	PUNCT
ftr-310	348	10	oct	oct	PROPN
ftr-310	348	11	.	.	PROPN
ftr-310	348	12	29	29	NUM
ftr-310	348	13	,	,	PUNCT
ftr-310	348	14	2012	2012	NUM
ftr-310	348	15	)	)	PUNCT
ftr-310	348	16	.	.	PUNCT
ftr-310	349	1	63	63	NUM
ftr-310	349	2	.	.	PUNCT
ftr-310	350	1	i	i	PRON
ftr-310	350	2	d.	d.	PROPN
ftr-310	350	3	at	at	ADP
ftr-310	350	4	2012	2012	NUM
ftr-310	350	5	-	-	SYM
ftr-310	350	6	6496	6496	NUM
ftr-310	350	7	.	.	PUNCT
ftr-310	351	1	2013	2013	NUM
ftr-310	351	2	]	]	PUNCT
ftr-310	351	3	preventing	prevent	VERB
ftr-310	351	4	i.r.s	i.r.	NOUN
ftr-310	351	5	.	.	PUNCT
ftr-310	352	1	abuse	abuse	NOUN
ftr-310	352	2	of	of	ADP
ftr-310	352	3	the	the	DET
ftr-310	352	4	tax	tax	NOUN
ftr-310	352	5	system	system	NOUN
ftr-310	352	6	233	233	NUM
ftr-310	352	7	exemption	exemption	NOUN
ftr-310	352	8	.	.	PUNCT
ftr-310	353	1	an	an	DET
ftr-310	353	2	organization	organization	NOUN
ftr-310	353	3	that	that	PRON
ftr-310	353	4	meets	meet	VERB
ftr-310	353	5	these	these	DET
ftr-310	353	6	requirements	requirement	NOUN
ftr-310	353	7	is	be	AUX
ftr-310	353	8	generally	generally	ADV
ftr-310	353	9	exempt	exempt	ADJ
ftr-310	353	10	from	from	ADP
ftr-310	353	11	filing	file	VERB
ftr-310	353	12	returns	return	NOUN
ftr-310	353	13	and	and	CCONJ
ftr-310	353	14	paying	pay	VERB
ftr-310	353	15	taxes	taxis	NOUN
ftr-310	353	16	.	.	PUNCT
ftr-310	354	1	moreover	moreover	ADV
ftr-310	354	2	,	,	PUNCT
ftr-310	354	3	because	because	SCONJ
ftr-310	354	4	of	of	ADP
ftr-310	354	5	the	the	DET
ftr-310	354	6	unique	unique	ADJ
ftr-310	354	7	situation	situation	NOUN
ftr-310	354	8	of	of	ADP
ftr-310	354	9	public	public	ADJ
ftr-310	354	10	charities	charity	NOUN
ftr-310	354	11	,	,	PUNCT
ftr-310	354	12	donors	donor	NOUN
ftr-310	354	13	to	to	ADP
ftr-310	354	14	these	these	DET
ftr-310	354	15	exempt	exempt	ADJ
ftr-310	354	16	organizations	organization	NOUN
ftr-310	354	17	can	can	AUX
ftr-310	354	18	deduct	deduct	VERB
ftr-310	354	19	the	the	DET
ftr-310	354	20	amount	amount	NOUN
ftr-310	354	21	of	of	ADP
ftr-310	354	22	their	their	PRON
ftr-310	354	23	donations	donation	NOUN
ftr-310	354	24	in	in	ADP
ftr-310	354	25	calculating	calculate	VERB
ftr-310	354	26	their	their	PRON
ftr-310	354	27	taxes	taxis	NOUN
ftr-310	354	28	.	.	PUNCT
ftr-310	355	1	64	64	NUM
ftr-310	355	2	together	together	ADV
ftr-310	355	3	,	,	PUNCT
ftr-310	355	4	the	the	DET
ftr-310	355	5	tax	tax	NOUN
ftr-310	355	6	exemption	exemption	NOUN
ftr-310	355	7	and	and	CCONJ
ftr-310	355	8	the	the	DET
ftr-310	355	9	charitable	charitable	ADJ
ftr-310	355	10	deduction	deduction	NOUN
ftr-310	355	11	provide	provide	VERB
ftr-310	355	12	a	a	DET
ftr-310	355	13	significant	significant	ADJ
ftr-310	355	14	subsidy	subsidy	NOUN
ftr-310	355	15	to	to	ADP
ftr-310	355	16	public	public	ADJ
ftr-310	355	17	charities	charity	NOUN
ftr-310	355	18	.	.	PUNCT
ftr-310	356	1	to	to	PART
ftr-310	356	2	qualify	qualify	VERB
ftr-310	356	3	for	for	ADP
ftr-310	356	4	this	this	DET
ftr-310	356	5	special	special	ADJ
ftr-310	356	6	treatment	treatment	NOUN
ftr-310	356	7	,	,	PUNCT
ftr-310	356	8	public	public	ADJ
ftr-310	356	9	charities	charity	NOUN
ftr-310	356	10	must	must	AUX
ftr-310	356	11	meet	meet	VERB
ftr-310	356	12	both	both	CCONJ
ftr-310	356	13	an	an	DET
ftr-310	356	14	organizational	organizational	ADJ
ftr-310	356	15	and	and	CCONJ
ftr-310	356	16	an	an	DET
ftr-310	356	17	operational	operational	ADJ
ftr-310	356	18	test	test	NOUN
ftr-310	356	19	.	.	PUNCT
ftr-310	357	1	65	65	NUM
ftr-310	357	2	to	to	PART
ftr-310	357	3	meet	meet	VERB
ftr-310	357	4	the	the	DET
ftr-310	357	5	organizational	organizational	ADJ
ftr-310	357	6	test	test	NOUN
ftr-310	357	7	,	,	PUNCT
ftr-310	357	8	a	a	DET
ftr-310	357	9	public	public	ADJ
ftr-310	357	10	charity	charity	NOUN
ftr-310	357	11	must	must	AUX
ftr-310	357	12	be	be	AUX
ftr-310	357	13	organized	organize	VERB
ftr-310	357	14	exclusively	exclusively	ADV
ftr-310	357	15	for	for	ADP
ftr-310	357	16	one	one	NUM
ftr-310	357	17	or	or	CCONJ
ftr-310	357	18	more	more	ADV
ftr-310	357	19	enumerated	enumerate	VERB
ftr-310	357	20	exempt	exempt	ADJ
ftr-310	357	21	purposes	purpose	NOUN
ftr-310	357	22	.	.	PUNCT
ftr-310	358	1	66	66	NUM
ftr-310	358	2	the	the	DET
ftr-310	358	3	operational	operational	ADJ
ftr-310	358	4	test	test	NOUN
ftr-310	358	5	,	,	PUNCT
ftr-310	358	6	on	on	ADP
ftr-310	358	7	the	the	DET
ftr-310	358	8	other	other	ADJ
ftr-310	358	9	hand	hand	NOUN
ftr-310	358	10	,	,	PUNCT
ftr-310	358	11	looks	look	VERB
ftr-310	358	12	to	to	ADP
ftr-310	358	13	whether	whether	SCONJ
ftr-310	358	14	the	the	DET
ftr-310	358	15	public	public	ADJ
ftr-310	358	16	charity	charity	NOUN
ftr-310	358	17	’s	’s	PART
ftr-310	358	18	primary	primary	ADJ
ftr-310	358	19	activities	activity	NOUN
ftr-310	358	20	further	far	ADV
ftr-310	358	21	its	its	PRON
ftr-310	358	22	exempt	exempt	ADJ
ftr-310	358	23	purposes	purpose	NOUN
ftr-310	358	24	.	.	PUNCT
ftr-310	359	1	67	67	NUM
ftr-310	360	1	if	if	SCONJ
ftr-310	360	2	a	a	DET
ftr-310	360	3	public	public	ADJ
ftr-310	360	4	charity	charity	NOUN
ftr-310	360	5	fails	fail	VERB
ftr-310	360	6	either	either	CCONJ
ftr-310	360	7	the	the	DET
ftr-310	360	8	organizational	organizational	ADJ
ftr-310	360	9	or	or	CCONJ
ftr-310	360	10	operational	operational	ADJ
ftr-310	360	11	test	test	NOUN
ftr-310	360	12	,	,	PUNCT
ftr-310	360	13	it	it	PRON
ftr-310	360	14	must	must	AUX
ftr-310	360	15	pay	pay	VERB
ftr-310	360	16	taxes	taxis	NOUN
ftr-310	360	17	on	on	ADP
ftr-310	360	18	its	its	PRON
ftr-310	360	19	income	income	NOUN
ftr-310	360	20	and	and	CCONJ
ftr-310	360	21	donors	donor	NOUN
ftr-310	360	22	can	can	AUX
ftr-310	360	23	no	no	ADV
ftr-310	360	24	longer	long	ADV
ftr-310	360	25	deduct	deduct	VERB
ftr-310	360	26	their	their	PRON
ftr-310	360	27	donations	donation	NOUN
ftr-310	360	28	.	.	PUNCT
ftr-310	361	1	68	68	NUM
ftr-310	361	2	a	a	DET
ftr-310	361	3	public	public	ADJ
ftr-310	361	4	charity	charity	NOUN
ftr-310	361	5	that	that	PRON
ftr-310	361	6	campaigns	campaign	VERB
ftr-310	361	7	for	for	ADP
ftr-310	361	8	or	or	CCONJ
ftr-310	361	9	against	against	ADP
ftr-310	361	10	a	a	DET
ftr-310	361	11	candidate	candidate	NOUN
ftr-310	361	12	for	for	ADP
ftr-310	361	13	office	office	NOUN
ftr-310	361	14	fails	fail	VERB
ftr-310	361	15	the	the	DET
ftr-310	361	16	operational	operational	ADJ
ftr-310	361	17	test	test	NOUN
ftr-310	361	18	.	.	PUNCT
ftr-310	362	1	69	69	NUM
ftr-310	362	2	and	and	CCONJ
ftr-310	362	3	the	the	DET
ftr-310	362	4	campaigning	campaigning	NOUN
ftr-310	362	5	prohibition	prohibition	NOUN
ftr-310	362	6	is	be	AUX
ftr-310	362	7	a	a	DET
ftr-310	362	8	strict	strict	ADJ
ftr-310	362	9	liability	liability	NOUN
ftr-310	362	10	provision	provision	NOUN
ftr-310	362	11	:	:	PUNCT
ftr-310	362	12	even	even	ADV
ftr-310	362	13	de	de	X
ftr-310	362	14	minimis	minimis	NOUN
ftr-310	362	15	support	support	NOUN
ftr-310	362	16	of	of	ADP
ftr-310	362	17	a	a	DET
ftr-310	362	18	candidate	candidate	NOUN
ftr-310	362	19	causes	cause	VERB
ftr-310	362	20	a	a	DET
ftr-310	362	21	taxexempt	taxexempt	ADJ
ftr-310	362	22	organization	organization	NOUN
ftr-310	362	23	to	to	PART
ftr-310	362	24	fail	fail	VERB
ftr-310	362	25	.	.	PUNCT
ftr-310	363	1	70	70	NUM
ftr-310	363	2	the	the	DET
ftr-310	363	3	i.r.s	i.r.	NOUN
ftr-310	363	4	.	.	PUNCT
ftr-310	363	5	is	be	AUX
ftr-310	363	6	the	the	DET
ftr-310	363	7	administrative	administrative	ADJ
ftr-310	363	8	body	body	NOUN
ftr-310	363	9	responsible	responsible	ADJ
ftr-310	363	10	for	for	ADP
ftr-310	363	11	enforcing	enforce	VERB
ftr-310	363	12	the	the	DET
ftr-310	363	13	tax	tax	NOUN
ftr-310	363	14	law	law	NOUN
ftr-310	363	15	.	.	PUNCT
ftr-310	364	1	71	71	NUM
ftr-310	364	2	when	when	SCONJ
ftr-310	364	3	an	an	DET
ftr-310	364	4	entity	entity	NOUN
ftr-310	364	5	no	no	ADV
ftr-310	364	6	longer	long	ADV
ftr-310	364	7	qualifies	qualify	VERB
ftr-310	364	8	as	as	ADP
ftr-310	364	9	tax	tax	NOUN
ftr-310	364	10	-	-	PUNCT
ftr-310	364	11	exempt	exempt	ADJ
ftr-310	364	12	,	,	PUNCT
ftr-310	364	13	the	the	DET
ftr-310	364	14	tax	tax	NOUN
ftr-310	364	15	law	law	NOUN
ftr-310	364	16	requires	require	VERB
ftr-310	364	17	the	the	DET
ftr-310	364	18	i.r.s	i.r.s	NOUN
ftr-310	364	19	.	.	PUNCT
ftr-310	365	1	to	to	PART
ftr-310	365	2	revoke	revoke	VERB
ftr-310	365	3	its	its	PRON
ftr-310	365	4	tax	tax	NOUN
ftr-310	365	5	exemption	exemption	NOUN
ftr-310	365	6	.	.	PUNCT
ftr-310	366	1	72	72	NUM
ftr-310	366	2	in	in	ADP
ftr-310	366	3	64	64	NUM
ftr-310	366	4	.	.	PUNCT
ftr-310	367	1	a	a	DET
ftr-310	367	2	taxpayer	taxpayer	NOUN
ftr-310	367	3	’s	’s	PART
ftr-310	367	4	ability	ability	NOUN
ftr-310	367	5	to	to	PART
ftr-310	367	6	deduct	deduct	VERB
ftr-310	367	7	charitable	charitable	ADJ
ftr-310	367	8	contributions	contribution	NOUN
ftr-310	367	9	is	be	AUX
ftr-310	367	10	not	not	PART
ftr-310	367	11	,	,	PUNCT
ftr-310	367	12	of	of	ADP
ftr-310	367	13	course	course	NOUN
ftr-310	367	14	,	,	PUNCT
ftr-310	367	15	unconstrained	unconstrained	ADJ
ftr-310	367	16	.	.	PUNCT
ftr-310	368	1	because	because	SCONJ
ftr-310	368	2	charitable	charitable	ADJ
ftr-310	368	3	contributions	contribution	NOUN
ftr-310	368	4	are	be	AUX
ftr-310	368	5	an	an	DET
ftr-310	368	6	itemized	itemize	VERB
ftr-310	368	7	deduction	deduction	NOUN
ftr-310	368	8	,	,	PUNCT
ftr-310	368	9	taxpayers	taxpayer	NOUN
ftr-310	368	10	must	must	AUX
ftr-310	368	11	first	first	ADV
ftr-310	368	12	itemize	itemize	VERB
ftr-310	368	13	to	to	PART
ftr-310	368	14	get	get	VERB
ftr-310	368	15	a	a	DET
ftr-310	368	16	tax	tax	NOUN
ftr-310	368	17	benefit	benefit	NOUN
ftr-310	368	18	from	from	ADP
ftr-310	368	19	their	their	PRON
ftr-310	368	20	contributions	contribution	NOUN
ftr-310	368	21	.	.	PUNCT
ftr-310	369	1	moreover	moreover	ADV
ftr-310	369	2	,	,	PUNCT
ftr-310	369	3	individuals	individual	NOUN
ftr-310	369	4	can	can	AUX
ftr-310	369	5	not	not	PART
ftr-310	369	6	deduct	deduct	VERB
ftr-310	369	7	more	more	ADJ
ftr-310	369	8	than	than	ADP
ftr-310	369	9	50	50	NUM
ftr-310	369	10	percent	percent	NOUN
ftr-310	369	11	of	of	ADP
ftr-310	369	12	their	their	PRON
ftr-310	369	13	adjusted	adjust	VERB
ftr-310	369	14	gross	gross	ADJ
ftr-310	369	15	income	income	NOUN
ftr-310	369	16	(	(	PUNCT
ftr-310	369	17	with	with	ADP
ftr-310	369	18	certain	certain	ADJ
ftr-310	369	19	modifications	modification	NOUN
ftr-310	369	20	)	)	PUNCT
ftr-310	369	21	,	,	PUNCT
ftr-310	369	22	and	and	CCONJ
ftr-310	369	23	corporations	corporation	NOUN
ftr-310	369	24	can	can	AUX
ftr-310	369	25	not	not	PART
ftr-310	369	26	deduct	deduct	VERB
ftr-310	369	27	more	more	ADJ
ftr-310	369	28	than	than	ADP
ftr-310	369	29	10	10	NUM
ftr-310	369	30	percent	percent	NOUN
ftr-310	369	31	of	of	ADP
ftr-310	369	32	their	their	PRON
ftr-310	369	33	taxable	taxable	ADJ
ftr-310	369	34	income	income	NOUN
ftr-310	369	35	.	.	PUNCT
ftr-310	370	1	i.r.c	i.r.c	NOUN
ftr-310	370	2	.	.	PUNCT
ftr-310	371	1	§	§	PROPN
ftr-310	371	2	170(b)(1)(a	170(b)(1)(a	NUM
ftr-310	371	3	)	)	PUNCT
ftr-310	371	4	,	,	PUNCT
ftr-310	371	5	(	(	PUNCT
ftr-310	371	6	2)(a	2)(a	NUM
ftr-310	371	7	)	)	PUNCT
ftr-310	371	8	.	.	PUNCT
ftr-310	372	1	65	65	NUM
ftr-310	372	2	.	.	PUNCT
ftr-310	373	1	reg	reg	NOUN
ftr-310	373	2	.	.	PUNCT
ftr-310	374	1	§	§	PROPN
ftr-310	374	2	1.501(c)(3)-1(a)(1	1.501(c)(3)-1(a)(1	NUM
ftr-310	374	3	)	)	PUNCT
ftr-310	374	4	.	.	PUNCT
ftr-310	375	1	66	66	NUM
ftr-310	375	2	.	.	PUNCT
ftr-310	376	1	reg	reg	NOUN
ftr-310	376	2	.	.	PUNCT
ftr-310	377	1	§	§	PROPN
ftr-310	377	2	1.501(c)(3)-1(b)(1)(i	1.501(c)(3)-1(b)(1)(i	NUM
ftr-310	377	3	)	)	PUNCT
ftr-310	377	4	.	.	PUNCT
ftr-310	378	1	67	67	NUM
ftr-310	378	2	.	.	PUNCT
ftr-310	379	1	reg	reg	PROPN
ftr-310	379	2	.	.	PUNCT
ftr-310	380	1	§	§	PROPN
ftr-310	380	2	1.501(c)(3)-1(c)(1	1.501(c)(3)-1(c)(1	NUM
ftr-310	380	3	)	)	PUNCT
ftr-310	380	4	.	.	PUNCT
ftr-310	381	1	68	68	NUM
ftr-310	381	2	.	.	PUNCT
ftr-310	382	1	reg	reg	NOUN
ftr-310	382	2	.	.	PUNCT
ftr-310	383	1	§	§	PROPN
ftr-310	383	2	1.501(c)(3)-1(a)(1	1.501(c)(3)-1(a)(1	NUM
ftr-310	383	3	)	)	PUNCT
ftr-310	383	4	.	.	PUNCT
ftr-310	384	1	69	69	NUM
ftr-310	384	2	.	.	PUNCT
ftr-310	385	1	reg	reg	NOUN
ftr-310	385	2	.	.	PUNCT
ftr-310	386	1	§	§	PROPN
ftr-310	386	2	1.501(c)(3)-1(c)(3)(iii	1.501(c)(3)-1(c)(3)(iii	NUM
ftr-310	386	3	)	)	PUNCT
ftr-310	387	1	;	;	PUNCT
ftr-310	387	2	see	see	VERB
ftr-310	387	3	also	also	ADV
ftr-310	387	4	i.r.c	i.r.c	NOUN
ftr-310	387	5	.	.	PUNCT
ftr-310	388	1	§	§	PROPN
ftr-310	388	2	501(c)(3	501(c)(3	NUM
ftr-310	388	3	)	)	PUNCT
ftr-310	388	4	.	.	PUNCT
ftr-310	389	1	70	70	NUM
ftr-310	389	2	.	.	PUNCT
ftr-310	390	1	anne	anne	PROPN
ftr-310	390	2	berrill	berrill	PROPN
ftr-310	390	3	carroll	carroll	PROPN
ftr-310	390	4	,	,	PUNCT
ftr-310	390	5	religion	religion	NOUN
ftr-310	390	6	,	,	PUNCT
ftr-310	390	7	politics	politic	NOUN
ftr-310	390	8	,	,	PUNCT
ftr-310	390	9	and	and	CCONJ
ftr-310	390	10	the	the	DET
ftr-310	390	11	irs	irs	PROPN
ftr-310	390	12	:	:	PUNCT
ftr-310	390	13	defining	define	VERB
ftr-310	390	14	the	the	DET
ftr-310	390	15	limits	limit	NOUN
ftr-310	390	16	of	of	ADP
ftr-310	390	17	tax	tax	NOUN
ftr-310	390	18	law	law	NOUN
ftr-310	390	19	controls	control	VERB
ftr-310	390	20	on	on	ADP
ftr-310	390	21	political	political	ADJ
ftr-310	390	22	expression	expression	NOUN
ftr-310	390	23	by	by	ADP
ftr-310	390	24	churches	church	NOUN
ftr-310	390	25	,	,	PUNCT
ftr-310	390	26	76	76	NUM
ftr-310	390	27	marq	marq	NOUN
ftr-310	390	28	.	.	PUNCT
ftr-310	391	1	l.	l.	PROPN
ftr-310	391	2	rev	rev	PROPN
ftr-310	391	3	.	.	PROPN
ftr-310	391	4	217	217	NUM
ftr-310	391	5	,	,	PUNCT
ftr-310	391	6	229	229	NUM
ftr-310	391	7	(	(	PUNCT
ftr-310	391	8	1992	1992	NUM
ftr-310	391	9	)	)	PUNCT
ftr-310	391	10	(	(	PUNCT
ftr-310	391	11	“	"	PUNCT
ftr-310	391	12	the	the	DET
ftr-310	391	13	house	house	PROPN
ftr-310	391	14	obra	obra	PROPN
ftr-310	391	15	report	report	NOUN
ftr-310	391	16	explicitly	explicitly	ADV
ftr-310	391	17	affirmed	affirm	VERB
ftr-310	391	18	that	that	SCONJ
ftr-310	391	19	the	the	DET
ftr-310	391	20	bar	bar	NOUN
ftr-310	391	21	on	on	ADP
ftr-310	391	22	campaign	campaign	NOUN
ftr-310	391	23	intervention	intervention	NOUN
ftr-310	391	24	by	by	ADP
ftr-310	391	25	churches	church	NOUN
ftr-310	391	26	is	be	AUX
ftr-310	391	27	absolute	absolute	ADJ
ftr-310	391	28	and	and	CCONJ
ftr-310	391	29	that	that	SCONJ
ftr-310	391	30	any	any	DET
ftr-310	391	31	amount	amount	NOUN
ftr-310	391	32	of	of	ADP
ftr-310	391	33	such	such	ADJ
ftr-310	391	34	conduct	conduct	NOUN
ftr-310	391	35	renders	render	VERB
ftr-310	391	36	an	an	DET
ftr-310	391	37	organization	organization	NOUN
ftr-310	391	38	wholly	wholly	ADV
ftr-310	391	39	ineligible	ineligible	ADJ
ftr-310	391	40	for	for	ADP
ftr-310	391	41	exemption	exemption	NOUN
ftr-310	391	42	from	from	ADP
ftr-310	391	43	federal	federal	ADJ
ftr-310	391	44	income	income	NOUN
ftr-310	391	45	taxes	taxis	NOUN
ftr-310	391	46	and	and	CCONJ
ftr-310	391	47	receipt	receipt	NOUN
ftr-310	391	48	of	of	ADP
ftr-310	391	49	tax	tax	NOUN
ftr-310	391	50	-	-	PUNCT
ftr-310	391	51	deductible	deductible	ADJ
ftr-310	391	52	contributions	contribution	NOUN
ftr-310	391	53	.	.	PUNCT
ftr-310	391	54	”	"	PUNCT
ftr-310	391	55	)	)	PUNCT
ftr-310	391	56	.	.	PUNCT
ftr-310	392	1	71	71	NUM
ftr-310	392	2	.	.	PUNCT
ftr-310	393	1	see	see	VERB
ftr-310	393	2	donald	donald	PROPN
ftr-310	393	3	b.	b.	PROPN
ftr-310	393	4	tobin	tobin	PROPN
ftr-310	393	5	,	,	PUNCT
ftr-310	393	6	political	political	ADJ
ftr-310	393	7	campaigning	campaigning	NOUN
ftr-310	393	8	by	by	ADP
ftr-310	393	9	churches	church	NOUN
ftr-310	393	10	and	and	CCONJ
ftr-310	393	11	charities	charity	NOUN
ftr-310	393	12	:	:	PUNCT
ftr-310	393	13	hazardous	hazardous	ADJ
ftr-310	393	14	for	for	ADP
ftr-310	393	15	501(c)(3)s	501(c)(3)s	PROPN
ftr-310	393	16	,	,	PUNCT
ftr-310	393	17	dangerous	dangerous	ADJ
ftr-310	393	18	for	for	ADP
ftr-310	393	19	democracy	democracy	NOUN
ftr-310	393	20	,	,	PUNCT
ftr-310	394	1	95	95	NUM
ftr-310	394	2	geo	geo	PROPN
ftr-310	394	3	.	.	PUNCT
ftr-310	394	4	l.j	l.j	PROPN
ftr-310	394	5	.	.	PROPN
ftr-310	394	6	1313	1313	NUM
ftr-310	394	7	,	,	PUNCT
ftr-310	394	8	1358	1358	NUM
ftr-310	394	9	(	(	PUNCT
ftr-310	394	10	2007	2007	NUM
ftr-310	394	11	)	)	PUNCT
ftr-310	395	1	[	[	X
ftr-310	395	2	hereinafter	hereinafter	NOUN
ftr-310	395	3	tobin	tobin	NOUN
ftr-310	395	4	,	,	PUNCT
ftr-310	395	5	political	political	ADJ
ftr-310	395	6	campaigning	campaigning	NOUN
ftr-310	395	7	by	by	ADP
ftr-310	395	8	churches	church	NOUN
ftr-310	395	9	and	and	CCONJ
ftr-310	395	10	charities	charity	NOUN
ftr-310	395	11	)	)	PUNCT
ftr-310	395	12	(	(	PUNCT
ftr-310	395	13	“	"	PUNCT
ftr-310	395	14	the	the	DET
ftr-310	395	15	irs	irs	PROPN
ftr-310	395	16	is	be	AUX
ftr-310	395	17	charged	charge	VERB
ftr-310	395	18	with	with	ADP
ftr-310	395	19	enforcing	enforce	VERB
ftr-310	395	20	the	the	DET
ftr-310	395	21	tax	tax	NOUN
ftr-310	395	22	laws	law	NOUN
ftr-310	395	23	and	and	CCONJ
ftr-310	395	24	therefore	therefore	ADV
ftr-310	395	25	is	be	AUX
ftr-310	395	26	the	the	DET
ftr-310	395	27	federal	federal	ADJ
ftr-310	395	28	agency	agency	NOUN
ftr-310	395	29	with	with	ADP
ftr-310	395	30	discretion	discretion	NOUN
ftr-310	395	31	over	over	ADP
ftr-310	395	32	whether	whether	SCONJ
ftr-310	395	33	to	to	PART
ftr-310	395	34	begin	begin	VERB
ftr-310	395	35	an	an	DET
ftr-310	395	36	examination	examination	NOUN
ftr-310	395	37	of	of	ADP
ftr-310	395	38	a	a	DET
ftr-310	395	39	501(c)(3	501(c)(3	NUM
ftr-310	395	40	)	)	PUNCT
ftr-310	395	41	organization	organization	NOUN
ftr-310	395	42	.	.	PUNCT
ftr-310	395	43	”	"	PUNCT
ftr-310	395	44	)	)	PUNCT
ftr-310	395	45	.	.	PUNCT
ftr-310	396	1	72	72	X
ftr-310	396	2	.	.	PUNCT
ftr-310	397	1	see	see	AUX
ftr-310	397	2	rev	rev	PROPN
ftr-310	397	3	.	.	PUNCT
ftr-310	398	1	rul	rul	NOUN
ftr-310	398	2	.	.	PUNCT
ftr-310	399	1	78	78	NUM
ftr-310	399	2	-	-	SYM
ftr-310	399	3	248	248	NUM
ftr-310	399	4	,	,	PUNCT
ftr-310	399	5	1978	1978	NUM
ftr-310	399	6	-	-	SYM
ftr-310	399	7	1	1	NUM
ftr-310	399	8	c.b	c.b	PROPN
ftr-310	399	9	.	.	PROPN
ftr-310	399	10	154	154	NUM
ftr-310	399	11	(	(	PUNCT
ftr-310	399	12	“	"	PUNCT
ftr-310	399	13	organization	organization	NOUN
ftr-310	399	14	c	c	PROPN
ftr-310	399	15	is	be	AUX
ftr-310	399	16	participating	participate	VERB
ftr-310	399	17	in	in	ADP
ftr-310	399	18	a	a	DET
ftr-310	399	19	political	political	ADJ
ftr-310	399	20	campaign	campaign	NOUN
ftr-310	399	21	in	in	ADP
ftr-310	399	22	contravention	contravention	NOUN
ftr-310	399	23	of	of	ADP
ftr-310	399	24	the	the	DET
ftr-310	399	25	provisions	provision	NOUN
ftr-310	399	26	of	of	ADP
ftr-310	399	27	section	section	NOUN
ftr-310	399	28	501(c)(3	501(c)(3	NUM
ftr-310	399	29	)	)	PUNCT
ftr-310	399	30	and	and	CCONJ
ftr-310	399	31	is	be	AUX
ftr-310	399	32	disqualified	disqualify	VERB
ftr-310	399	33	as	as	ADP
ftr-310	399	34	exempt	exempt	ADJ
ftr-310	399	35	under	under	ADP
ftr-310	399	36	that	that	DET
ftr-310	399	37	section	section	NOUN
ftr-310	399	38	”	"	PUNCT
ftr-310	399	39	)	)	PUNCT
ftr-310	399	40	.	.	PUNCT
ftr-310	400	1	the	the	DET
ftr-310	400	2	treasury	treasury	PROPN
ftr-310	400	3	department	department	PROPN
ftr-310	400	4	requested	request	VERB
ftr-310	400	5	that	that	SCONJ
ftr-310	400	6	congress	congress	PROPN
ftr-310	400	7	permit	permit	VERB
ftr-310	400	8	it	it	PRON
ftr-310	400	9	to	to	PART
ftr-310	400	10	have	have	VERB
ftr-310	400	11	the	the	DET
ftr-310	400	12	ability	ability	NOUN
ftr-310	400	13	to	to	PART
ftr-310	400	14	impose	impose	VERB
ftr-310	400	15	an	an	DET
ftr-310	400	16	excise	excise	NOUN
ftr-310	400	17	tax	tax	NOUN
ftr-310	400	18	on	on	ADP
ftr-310	400	19	a	a	DET
ftr-310	400	20	tax	tax	NOUN
ftr-310	400	21	-	-	PUNCT
ftr-310	400	22	exempt	exempt	ADJ
ftr-310	400	23	234	234	NUM
ftr-310	400	24	florida	florida	PROPN
ftr-310	400	25	tax	tax	NOUN
ftr-310	400	26	review	review	NOUN
ftr-310	401	1	[	[	X
ftr-310	401	2	vol	vol	NOUN
ftr-310	401	3	.	.	NOUN
ftr-310	401	4	14:6	14:6	NUM
ftr-310	401	5	addition	addition	NOUN
ftr-310	401	6	,	,	PUNCT
ftr-310	401	7	the	the	DET
ftr-310	401	8	i.r.s	i.r.	NOUN
ftr-310	401	9	.	.	PUNCT
ftr-310	401	10	can	can	AUX
ftr-310	401	11	impose	impose	VERB
ftr-310	401	12	an	an	DET
ftr-310	401	13	excise	excise	NOUN
ftr-310	401	14	tax	tax	NOUN
ftr-310	401	15	on	on	ADP
ftr-310	401	16	tax	tax	NOUN
ftr-310	401	17	-	-	PUNCT
ftr-310	401	18	exempt	exempt	ADJ
ftr-310	401	19	organizations	organization	NOUN
ftr-310	401	20	that	that	PRON
ftr-310	401	21	violate	violate	VERB
ftr-310	401	22	the	the	DET
ftr-310	401	23	campaigning	campaigning	NOUN
ftr-310	401	24	prohibition	prohibition	NOUN
ftr-310	401	25	in	in	ADP
ftr-310	401	26	certain	certain	ADJ
ftr-310	401	27	circumstances	circumstance	NOUN
ftr-310	401	28	.	.	PUNCT
ftr-310	402	1	73	73	NUM
ftr-310	402	2	in	in	ADP
ftr-310	402	3	spite	spite	NOUN
ftr-310	402	4	of	of	ADP
ftr-310	402	5	the	the	DET
ftr-310	402	6	prohibition	prohibition	NOUN
ftr-310	402	7	,	,	PUNCT
ftr-310	402	8	however	however	ADV
ftr-310	402	9	,	,	PUNCT
ftr-310	402	10	tax	tax	NOUN
ftr-310	402	11	-	-	PUNCT
ftr-310	402	12	exempt	exempt	ADJ
ftr-310	402	13	organizations	organization	NOUN
ftr-310	402	14	regularly	regularly	ADV
ftr-310	402	15	endorse	endorse	VERB
ftr-310	402	16	candidates	candidate	NOUN
ftr-310	402	17	for	for	ADP
ftr-310	402	18	elective	elective	ADJ
ftr-310	402	19	office	office	NOUN
ftr-310	402	20	.	.	PUNCT
ftr-310	403	1	74	74	NUM
ftr-310	403	2	anecdotal	anecdotal	ADJ
ftr-310	403	3	evidence	evidence	NOUN
ftr-310	403	4	,	,	PUNCT
ftr-310	403	5	however	however	ADV
ftr-310	403	6	,	,	PUNCT
ftr-310	403	7	suggests	suggest	VERB
ftr-310	403	8	that	that	SCONJ
ftr-310	403	9	the	the	DET
ftr-310	403	10	i.r.s	i.r.	NOUN
ftr-310	403	11	.	.	PUNCT
ftr-310	404	1	frequently	frequently	ADV
ftr-310	404	2	chooses	choose	VERB
ftr-310	404	3	not	not	PART
ftr-310	404	4	to	to	PART
ftr-310	404	5	revoke	revoke	VERB
ftr-310	404	6	a	a	DET
ftr-310	404	7	taxexempt	taxexempt	ADJ
ftr-310	404	8	organization	organization	NOUN
ftr-310	404	9	’s	’s	PART
ftr-310	404	10	exemption	exemption	NOUN
ftr-310	404	11	.	.	PUNCT
ftr-310	405	1	75	75	NUM
ftr-310	405	2	in	in	ADP
ftr-310	405	3	2004	2004	NUM
ftr-310	405	4	,	,	PUNCT
ftr-310	405	5	the	the	DET
ftr-310	405	6	i.r.s	i.r.s	NOUN
ftr-310	405	7	.	.	PUNCT
ftr-310	405	8	examined	examine	VERB
ftr-310	405	9	several	several	ADJ
ftr-310	405	10	cases	case	NOUN
ftr-310	405	11	of	of	ADP
ftr-310	405	12	alleged	allege	VERB
ftr-310	405	13	campaigning	campaigning	NOUN
ftr-310	405	14	by	by	ADP
ftr-310	405	15	tax	tax	NOUN
ftr-310	405	16	-	-	PUNCT
ftr-310	405	17	exempt	exempt	ADJ
ftr-310	405	18	organizations	organization	NOUN
ftr-310	405	19	;	;	PUNCT
ftr-310	405	20	in	in	ADP
ftr-310	405	21	fifty	fifty	NUM
ftr-310	405	22	-	-	PUNCT
ftr-310	405	23	three	three	NUM
ftr-310	405	24	of	of	ADP
ftr-310	405	25	those	those	DET
ftr-310	405	26	cases	case	NOUN
ftr-310	405	27	,	,	PUNCT
ftr-310	405	28	it	it	PRON
ftr-310	405	29	determined	determine	VERB
ftr-310	405	30	that	that	SCONJ
ftr-310	405	31	the	the	DET
ftr-310	405	32	tax	tax	NOUN
ftr-310	405	33	-	-	PUNCT
ftr-310	405	34	exempt	exempt	ADJ
ftr-310	405	35	organization	organization	NOUN
ftr-310	405	36	had	have	AUX
ftr-310	405	37	violated	violate	VERB
ftr-310	405	38	the	the	DET
ftr-310	405	39	campaigning	campaigning	NOUN
ftr-310	405	40	prohibition	prohibition	NOUN
ftr-310	405	41	,	,	PUNCT
ftr-310	405	42	but	but	CCONJ
ftr-310	405	43	,	,	PUNCT
ftr-310	405	44	rather	rather	ADV
ftr-310	405	45	than	than	SCONJ
ftr-310	405	46	revoke	revoke	VERB
ftr-310	405	47	the	the	DET
ftr-310	405	48	exemption	exemption	NOUN
ftr-310	405	49	or	or	CCONJ
ftr-310	405	50	impose	impose	VERB
ftr-310	405	51	a	a	DET
ftr-310	405	52	penalty	penalty	NOUN
ftr-310	405	53	,	,	PUNCT
ftr-310	405	54	it	it	PRON
ftr-310	405	55	issued	issue	VERB
ftr-310	405	56	a	a	DET
ftr-310	405	57	closing	closing	NOUN
ftr-310	405	58	letter	letter	NOUN
ftr-310	405	59	to	to	ADP
ftr-310	405	60	the	the	DET
ftr-310	405	61	organizations	organization	NOUN
ftr-310	405	62	.	.	PUNCT
ftr-310	406	1	76	76	NUM
ftr-310	406	2	in	in	ADP
ftr-310	406	3	four	four	NUM
ftr-310	406	4	cases	case	NOUN
ftr-310	406	5	,	,	PUNCT
ftr-310	407	1	the	the	DET
ftr-310	407	2	i.r.s	i.r.	NOUN
ftr-310	407	3	.	.	PUNCT
ftr-310	407	4	revoked	revoke	VERB
ftr-310	407	5	the	the	DET
ftr-310	407	6	tax	tax	NOUN
ftr-310	407	7	-	-	PUNCT
ftr-310	407	8	exempt	exempt	ADJ
ftr-310	407	9	organizations	organization	NOUN
ftr-310	407	10	exemption	exemption	NOUN
ftr-310	407	11	,	,	PUNCT
ftr-310	407	12	and	and	CCONJ
ftr-310	407	13	in	in	ADP
ftr-310	407	14	three	three	NUM
ftr-310	407	15	it	it	PRON
ftr-310	407	16	imposed	impose	VERB
ftr-310	407	17	the	the	DET
ftr-310	407	18	excise	excise	NOUN
ftr-310	407	19	tax	tax	NOUN
ftr-310	407	20	.	.	PUNCT
ftr-310	408	1	77	77	NUM
ftr-310	408	2	even	even	ADV
ftr-310	408	3	when	when	SCONJ
ftr-310	408	4	faced	face	VERB
ftr-310	408	5	with	with	ADP
ftr-310	408	6	a	a	DET
ftr-310	408	7	tax	tax	NOUN
ftr-310	408	8	-	-	PUNCT
ftr-310	408	9	exempt	exempt	ADJ
ftr-310	408	10	organization	organization	NOUN
ftr-310	408	11	’s	’s	PART
ftr-310	408	12	deliberate	deliberate	ADJ
ftr-310	408	13	and	and	CCONJ
ftr-310	408	14	flagrant	flagrant	ADJ
ftr-310	408	15	violation	violation	NOUN
ftr-310	408	16	of	of	ADP
ftr-310	408	17	the	the	DET
ftr-310	408	18	campaigning	campaigning	NOUN
ftr-310	408	19	prohibition	prohibition	NOUN
ftr-310	408	20	,	,	PUNCT
ftr-310	408	21	the	the	DET
ftr-310	408	22	i.r.s	i.r.	NOUN
ftr-310	408	23	.	.	PUNCT
ftr-310	409	1	often	often	ADV
ftr-310	409	2	fails	fail	VERB
ftr-310	409	3	to	to	PART
ftr-310	409	4	enforce	enforce	VERB
ftr-310	409	5	the	the	DET
ftr-310	409	6	campaigning	campaigning	NOUN
ftr-310	409	7	prohibition	prohibition	NOUN
ftr-310	409	8	.	.	PUNCT
ftr-310	410	1	in	in	ADP
ftr-310	410	2	2008	2008	NUM
ftr-310	410	3	,	,	PUNCT
ftr-310	410	4	the	the	DET
ftr-310	410	5	alliance	alliance	NOUN
ftr-310	410	6	defense	defense	PROPN
ftr-310	410	7	fund	fund	PROPN
ftr-310	410	8	created	create	VERB
ftr-310	410	9	pulpit	pulpit	NOUN
ftr-310	410	10	freedom	freedom	NOUN
ftr-310	410	11	sunday	sunday	PROPN
ftr-310	410	12	.	.	PUNCT
ftr-310	411	1	78	78	NUM
ftr-310	411	2	on	on	ADP
ftr-310	411	3	pulpit	pulpit	NOUN
ftr-310	411	4	freedom	freedom	NOUN
ftr-310	411	5	sunday	sunday	PROPN
ftr-310	411	6	,	,	PUNCT
ftr-310	411	7	participating	participate	VERB
ftr-310	411	8	pastors	pastor	NOUN
ftr-310	411	9	deliberately	deliberately	ADV
ftr-310	411	10	flout	flout	VERB
ftr-310	411	11	the	the	DET
ftr-310	411	12	campaigning	campaigning	NOUN
ftr-310	411	13	prohibition	prohibition	NOUN
ftr-310	411	14	,	,	PUNCT
ftr-310	411	15	preaching	preach	VERB
ftr-310	411	16	a	a	DET
ftr-310	411	17	sermon	sermon	NOUN
ftr-310	411	18	endorsing	endorse	VERB
ftr-310	411	19	or	or	CCONJ
ftr-310	411	20	opposing	oppose	VERB
ftr-310	411	21	a	a	DET
ftr-310	411	22	candidate	candidate	NOUN
ftr-310	411	23	for	for	ADP
ftr-310	411	24	office	office	NOUN
ftr-310	411	25	.	.	PUNCT
ftr-310	412	1	79	79	NUM
ftr-310	412	2	often	often	ADV
ftr-310	412	3	,	,	PUNCT
ftr-310	412	4	the	the	DET
ftr-310	412	5	pastors	pastor	NOUN
ftr-310	412	6	will	will	AUX
ftr-310	412	7	then	then	ADV
ftr-310	412	8	send	send	VERB
ftr-310	412	9	their	their	PRON
ftr-310	412	10	sermons	sermon	NOUN
ftr-310	412	11	directly	directly	ADV
ftr-310	412	12	to	to	ADP
ftr-310	412	13	the	the	DET
ftr-310	412	14	i.r.s	i.r.	NOUN
ftr-310	412	15	.	.	PUNCT
ftr-310	412	16	,	,	PUNCT
ftr-310	412	17	a	a	DET
ftr-310	412	18	move	move	NOUN
ftr-310	412	19	which	which	PRON
ftr-310	412	20	would	would	AUX
ftr-310	412	21	provide	provide	VERB
ftr-310	412	22	the	the	DET
ftr-310	412	23	i.r.s	i.r.	NOUN
ftr-310	412	24	.	.	PUNCT
ftr-310	413	1	with	with	ADP
ftr-310	413	2	evidence	evidence	NOUN
ftr-310	413	3	of	of	ADP
ftr-310	413	4	the	the	DET
ftr-310	413	5	violation	violation	NOUN
ftr-310	413	6	.	.	PUNCT
ftr-310	414	1	80	80	NUM
ftr-310	414	2	the	the	DET
ftr-310	414	3	number	number	NOUN
ftr-310	414	4	of	of	ADP
ftr-310	414	5	churches	church	NOUN
ftr-310	414	6	participating	participate	VERB
ftr-310	414	7	in	in	ADP
ftr-310	414	8	pulpit	pulpit	NOUN
ftr-310	414	9	freedom	freedom	NOUN
ftr-310	414	10	sunday	sunday	PROPN
ftr-310	414	11	has	have	AUX
ftr-310	414	12	grown	grow	VERB
ftr-310	414	13	from	from	ADP
ftr-310	414	14	thirty	thirty	NUM
ftr-310	414	15	-	-	PUNCT
ftr-310	414	16	three	three	NUM
ftr-310	414	17	in	in	ADP
ftr-310	414	18	2008	2008	NUM
ftr-310	414	19	to	to	ADP
ftr-310	414	20	more	more	ADJ
ftr-310	414	21	than	than	ADP
ftr-310	414	22	1,500	1,500	NUM
ftr-310	414	23	in	in	ADP
ftr-310	414	24	2012	2012	NUM
ftr-310	414	25	.	.	PUNCT
ftr-310	415	1	81	81	NUM
ftr-310	415	2	notwithstanding	notwithstanding	ADP
ftr-310	415	3	the	the	DET
ftr-310	415	4	blatantness	blatantness	NOUN
ftr-310	415	5	with	with	ADP
ftr-310	415	6	which	which	PRON
ftr-310	415	7	these	these	DET
ftr-310	415	8	churches	church	NOUN
ftr-310	415	9	act	act	VERB
ftr-310	415	10	,	,	PUNCT
ftr-310	415	11	however	however	ADV
ftr-310	415	12	,	,	PUNCT
ftr-310	415	13	the	the	DET
ftr-310	415	14	i.r.s	i.r.s	NOUN
ftr-310	415	15	.	.	PUNCT
ftr-310	415	16	has	have	AUX
ftr-310	415	17	not	not	PART
ftr-310	415	18	revoked	revoke	VERB
ftr-310	415	19	any	any	DET
ftr-310	415	20	exemptions	exemption	NOUN
ftr-310	415	21	as	as	ADP
ftr-310	415	22	a	a	DET
ftr-310	415	23	result	result	NOUN
ftr-310	415	24	of	of	ADP
ftr-310	415	25	pulpit	pulpit	NOUN
ftr-310	415	26	freedom	freedom	NOUN
ftr-310	415	27	sunday	sunday	PROPN
ftr-310	415	28	.	.	PUNCT
ftr-310	416	1	82	82	NUM
ftr-310	417	1	although	although	SCONJ
ftr-310	417	2	the	the	DET
ftr-310	417	3	i.r.s	i.r.	NOUN
ftr-310	417	4	.	.	PUNCT
ftr-310	418	1	refuses	refuse	VERB
ftr-310	418	2	to	to	PART
ftr-310	418	3	fulfill	fulfill	VERB
ftr-310	418	4	its	its	PRON
ftr-310	418	5	duty	duty	NOUN
ftr-310	418	6	by	by	ADP
ftr-310	418	7	enforcing	enforce	VERB
ftr-310	418	8	the	the	DET
ftr-310	418	9	campaigning	campaigning	NOUN
ftr-310	418	10	prohibition	prohibition	NOUN
ftr-310	418	11	,	,	PUNCT
ftr-310	418	12	there	there	PRON
ftr-310	418	13	is	be	VERB
ftr-310	418	14	no	no	DET
ftr-310	418	15	reasonable	reasonable	ADJ
ftr-310	418	16	way	way	NOUN
ftr-310	418	17	to	to	PART
ftr-310	418	18	require	require	VERB
ftr-310	418	19	it	it	PRON
ftr-310	418	20	to	to	PART
ftr-310	418	21	act	act	VERB
ftr-310	418	22	.	.	PUNCT
ftr-310	419	1	organization	organization	NOUN
ftr-310	419	2	’s	’s	PART
ftr-310	419	3	campaigning	campaigning	NOUN
ftr-310	419	4	in	in	ADP
ftr-310	419	5	lieu	lieu	NOUN
ftr-310	419	6	of	of	ADP
ftr-310	419	7	revoking	revoke	VERB
ftr-310	419	8	its	its	PRON
ftr-310	419	9	exemption	exemption	NOUN
ftr-310	419	10	,	,	PUNCT
ftr-310	419	11	but	but	CCONJ
ftr-310	419	12	congress	congress	PROPN
ftr-310	419	13	demurred	demur	VERB
ftr-310	419	14	.	.	PUNCT
ftr-310	420	1	see	see	VERB
ftr-310	420	2	a.	a.	PROPN
ftr-310	420	3	mark	mark	PROPN
ftr-310	420	4	christopher	christopher	PROPN
ftr-310	420	5	,	,	PUNCT
ftr-310	420	6	political	political	ADJ
ftr-310	420	7	activities	activity	NOUN
ftr-310	420	8	become	become	VERB
ftr-310	420	9	more	more	ADV
ftr-310	420	10	risky	risky	ADJ
ftr-310	420	11	for	for	ADP
ftr-310	420	12	taxexempts	taxexempt	NOUN
ftr-310	420	13	due	due	ADP
ftr-310	420	14	to	to	ADP
ftr-310	420	15	ra	ra	PROPN
ftr-310	420	16	’	'	PUNCT
ftr-310	420	17	87	87	NUM
ftr-310	420	18	,	,	PUNCT
ftr-310	420	19	68	68	NUM
ftr-310	420	20	j.	j.	PROPN
ftr-310	420	21	tax’n	tax’n	NUM
ftr-310	420	22	136	136	NUM
ftr-310	420	23	,	,	PUNCT
ftr-310	420	24	138–89	138–89	NUM
ftr-310	420	25	(	(	PUNCT
ftr-310	420	26	1988	1988	NUM
ftr-310	420	27	)	)	PUNCT
ftr-310	420	28	.	.	PUNCT
ftr-310	421	1	73	73	NUM
ftr-310	421	2	.	.	PUNCT
ftr-310	421	3	i.r.c	i.r.c	NOUN
ftr-310	421	4	.	.	PUNCT
ftr-310	422	1	§	§	PROPN
ftr-310	422	2	4955	4955	NUM
ftr-310	422	3	.	.	PUNCT
ftr-310	423	1	74	74	NUM
ftr-310	423	2	.	.	PUNCT
ftr-310	424	1	see	see	VERB
ftr-310	424	2	,	,	PUNCT
ftr-310	424	3	e.g.	e.g.	ADV
ftr-310	424	4	,	,	PUNCT
ftr-310	424	5	samuel	samuel	PROPN
ftr-310	424	6	d.	d.	PROPN
ftr-310	424	7	brunson	brunson	PROPN
ftr-310	424	8	,	,	PUNCT
ftr-310	424	9	reigning	reign	VERB
ftr-310	424	10	in	in	ADP
ftr-310	424	11	charities	charity	NOUN
ftr-310	424	12	:	:	PUNCT
ftr-310	424	13	using	use	VERB
ftr-310	424	14	an	an	DET
ftr-310	424	15	intermediate	intermediate	ADJ
ftr-310	424	16	penalty	penalty	NOUN
ftr-310	424	17	to	to	PART
ftr-310	424	18	enforce	enforce	VERB
ftr-310	424	19	the	the	DET
ftr-310	424	20	campaigning	campaigning	NOUN
ftr-310	424	21	prohibition	prohibition	NOUN
ftr-310	424	22	,	,	PUNCT
ftr-310	424	23	8	8	NUM
ftr-310	424	24	pitt	pitt	NOUN
ftr-310	424	25	.	.	PUNCT
ftr-310	425	1	tax	tax	PROPN
ftr-310	425	2	rev	rev	PROPN
ftr-310	425	3	.	.	PROPN
ftr-310	425	4	125	125	NUM
ftr-310	425	5	,	,	PUNCT
ftr-310	425	6	150	150	NUM
ftr-310	425	7	(	(	PUNCT
ftr-310	425	8	2011	2011	NUM
ftr-310	425	9	)	)	PUNCT
ftr-310	426	1	[	[	X
ftr-310	426	2	hereinafter	hereinafter	NOUN
ftr-310	426	3	brunson	brunson	NOUN
ftr-310	426	4	,	,	PUNCT
ftr-310	426	5	reigning	reign	VERB
ftr-310	426	6	in	in	ADP
ftr-310	426	7	charities	charity	NOUN
ftr-310	426	8	]	]	PUNCT
ftr-310	426	9	.	.	PUNCT
ftr-310	427	1	75	75	NUM
ftr-310	427	2	.	.	PUNCT
ftr-310	428	1	see	see	VERB
ftr-310	428	2	,	,	PUNCT
ftr-310	428	3	e.g.	e.g.	ADV
ftr-310	428	4	,	,	PUNCT
ftr-310	428	5	lloyd	lloyd	PROPN
ftr-310	428	6	hitoshi	hitoshi	PROPN
ftr-310	428	7	mayer	mayer	PROPN
ftr-310	428	8	,	,	PUNCT
ftr-310	428	9	grasping	grasp	VERB
ftr-310	428	10	smoke	smoke	NOUN
ftr-310	428	11	:	:	PUNCT
ftr-310	428	12	enforcing	enforce	VERB
ftr-310	428	13	the	the	DET
ftr-310	428	14	ban	ban	NOUN
ftr-310	428	15	on	on	ADP
ftr-310	428	16	political	political	ADJ
ftr-310	428	17	activity	activity	NOUN
ftr-310	428	18	by	by	ADP
ftr-310	428	19	charities	charity	NOUN
ftr-310	428	20	,	,	PUNCT
ftr-310	428	21	6	6	NUM
ftr-310	428	22	first	first	ADV
ftr-310	428	23	amend	amend	X
ftr-310	428	24	.	.	PUNCT
ftr-310	429	1	l.	l.	PROPN
ftr-310	429	2	rev	rev	PROPN
ftr-310	429	3	.	.	PROPN
ftr-310	429	4	1	1	NUM
ftr-310	429	5	,	,	PUNCT
ftr-310	429	6	12–13	12–13	NUM
ftr-310	429	7	(	(	PUNCT
ftr-310	429	8	2007	2007	NUM
ftr-310	429	9	)	)	PUNCT
ftr-310	429	10	.	.	PUNCT
ftr-310	430	1	76	76	NUM
ftr-310	430	2	.	.	PUNCT
ftr-310	431	1	brunson	brunson	PROPN
ftr-310	431	2	,	,	PUNCT
ftr-310	431	3	reigning	reign	VERB
ftr-310	431	4	in	in	ADP
ftr-310	431	5	charities	charity	NOUN
ftr-310	431	6	,	,	PUNCT
ftr-310	431	7	supra	supra	PROPN
ftr-310	431	8	note	note	NOUN
ftr-310	431	9	74	74	NUM
ftr-310	431	10	,	,	PUNCT
ftr-310	431	11	at	at	ADP
ftr-310	431	12	151	151	NUM
ftr-310	431	13	.	.	PUNCT
ftr-310	432	1	77	77	NUM
ftr-310	432	2	.	.	PUNCT
ftr-310	433	1	i	i	PRON
ftr-310	433	2	d.	d.	PROPN
ftr-310	433	3	78	78	NUM
ftr-310	433	4	.	.	PUNCT
ftr-310	434	1	stephanie	stephanie	PROPN
ftr-310	434	2	strom	strom	PROPN
ftr-310	434	3	,	,	PUNCT
ftr-310	434	4	the	the	DET
ftr-310	434	5	political	political	ADJ
ftr-310	434	6	pulpit	pulpit	NOUN
ftr-310	434	7	,	,	PUNCT
ftr-310	434	8	n.y	n.y	PROPN
ftr-310	434	9	.	.	PROPN
ftr-310	434	10	times	times	PROPN
ftr-310	434	11	,	,	PUNCT
ftr-310	434	12	oct	oct	PROPN
ftr-310	434	13	.	.	PROPN
ftr-310	434	14	1	1	NUM
ftr-310	434	15	,	,	PUNCT
ftr-310	434	16	2011	2011	NUM
ftr-310	434	17	,	,	PUNCT
ftr-310	434	18	at	at	ADP
ftr-310	434	19	b1	b1	NOUN
ftr-310	434	20	[	[	X
ftr-310	434	21	hereinafter	hereinafter	NOUN
ftr-310	434	22	strom	strom	PROPN
ftr-310	434	23	,	,	PUNCT
ftr-310	434	24	political	political	ADJ
ftr-310	434	25	pulpit	pulpit	NOUN
ftr-310	434	26	]	]	X
ftr-310	434	27	.	.	PUNCT
ftr-310	435	1	79	79	NUM
ftr-310	435	2	.	.	PUNCT
ftr-310	436	1	david	david	PROPN
ftr-310	436	2	skeel	skeel	PROPN
ftr-310	436	3	,	,	PUNCT
ftr-310	436	4	politicking	politick	VERB
ftr-310	436	5	from	from	ADP
ftr-310	436	6	the	the	DET
ftr-310	436	7	pulpit	pulpit	NOUN
ftr-310	436	8	and	and	CCONJ
ftr-310	436	9	the	the	DET
ftr-310	436	10	tax	tax	NOUN
ftr-310	436	11	man	man	NOUN
ftr-310	436	12	,	,	PUNCT
ftr-310	436	13	wall	wall	PROPN
ftr-310	436	14	st	st	PROPN
ftr-310	436	15	.	.	PROPN
ftr-310	436	16	j.	j.	PROPN
ftr-310	436	17	,	,	PUNCT
ftr-310	436	18	nov	nov	PROPN
ftr-310	436	19	.	.	PROPN
ftr-310	436	20	22	22	NUM
ftr-310	436	21	,	,	PUNCT
ftr-310	436	22	2012	2012	NUM
ftr-310	436	23	,	,	PUNCT
ftr-310	436	24	at	at	ADP
ftr-310	436	25	a13	a13	NOUN
ftr-310	436	26	[	[	X
ftr-310	436	27	hereinafter	hereinafter	NOUN
ftr-310	436	28	skeel	skeel	NOUN
ftr-310	436	29	,	,	PUNCT
ftr-310	436	30	politicking	politick	VERB
ftr-310	436	31	from	from	ADP
ftr-310	436	32	the	the	DET
ftr-310	436	33	pulpit	pulpit	NOUN
ftr-310	436	34	]	]	PUNCT
ftr-310	436	35	.	.	PUNCT
ftr-310	437	1	80	80	NUM
ftr-310	437	2	.	.	PUNCT
ftr-310	438	1	strom	strom	PROPN
ftr-310	438	2	,	,	PUNCT
ftr-310	438	3	political	political	ADJ
ftr-310	438	4	pulpit	pulpit	NOUN
ftr-310	438	5	,	,	PUNCT
ftr-310	438	6	supra	supra	PROPN
ftr-310	438	7	note	note	NOUN
ftr-310	438	8	78	78	NUM
ftr-310	438	9	,	,	PUNCT
ftr-310	438	10	at	at	ADP
ftr-310	438	11	b1	b1	NOUN
ftr-310	438	12	.	.	PUNCT
ftr-310	439	1	81	81	NUM
ftr-310	439	2	.	.	PUNCT
ftr-310	440	1	skeel	skeel	PROPN
ftr-310	440	2	,	,	PUNCT
ftr-310	440	3	politicking	politick	VERB
ftr-310	440	4	from	from	ADP
ftr-310	440	5	the	the	DET
ftr-310	440	6	pulpit	pulpit	NOUN
ftr-310	440	7	,	,	PUNCT
ftr-310	440	8	supra	supra	PROPN
ftr-310	440	9	note	note	NOUN
ftr-310	440	10	79	79	NUM
ftr-310	440	11	,	,	PUNCT
ftr-310	440	12	at	at	ADP
ftr-310	440	13	a13	a13	NOUN
ftr-310	440	14	.	.	PUNCT
ftr-310	441	1	82	82	NUM
ftr-310	441	2	.	.	PUNCT
ftr-310	442	1	strom	strom	PROPN
ftr-310	442	2	,	,	PUNCT
ftr-310	442	3	political	political	ADJ
ftr-310	442	4	pulpit	pulpit	NOUN
ftr-310	442	5	,	,	PUNCT
ftr-310	442	6	supra	supra	PROPN
ftr-310	442	7	note	note	NOUN
ftr-310	442	8	78	78	NUM
ftr-310	442	9	,	,	PUNCT
ftr-310	442	10	at	at	ADP
ftr-310	442	11	b1	b1	NOUN
ftr-310	442	12	.	.	PUNCT
ftr-310	443	1	2013	2013	NUM
ftr-310	443	2	]	]	PUNCT
ftr-310	443	3	preventing	prevent	VERB
ftr-310	443	4	i.r.s	i.r.	NOUN
ftr-310	443	5	.	.	PUNCT
ftr-310	444	1	abuse	abuse	NOUN
ftr-310	444	2	of	of	ADP
ftr-310	444	3	the	the	DET
ftr-310	444	4	tax	tax	NOUN
ftr-310	444	5	system	system	NOUN
ftr-310	444	6	235	235	NUM
ftr-310	444	7	recently	recently	ADV
ftr-310	444	8	,	,	PUNCT
ftr-310	444	9	the	the	DET
ftr-310	444	10	freedom	freedom	NOUN
ftr-310	444	11	from	from	ADP
ftr-310	444	12	religion	religion	NOUN
ftr-310	444	13	foundation	foundation	PROPN
ftr-310	444	14	filed	file	VERB
ftr-310	444	15	a	a	DET
ftr-310	444	16	suit	suit	NOUN
ftr-310	444	17	requesting	request	VERB
ftr-310	444	18	the	the	DET
ftr-310	444	19	courts	court	NOUN
ftr-310	444	20	to	to	PART
ftr-310	444	21	require	require	VERB
ftr-310	444	22	the	the	DET
ftr-310	444	23	i.r.s	i.r.s	NOUN
ftr-310	444	24	.	.	PUNCT
ftr-310	445	1	to	to	PART
ftr-310	445	2	revoke	revoke	VERB
ftr-310	445	3	the	the	DET
ftr-310	445	4	tax	tax	NOUN
ftr-310	445	5	exemption	exemption	NOUN
ftr-310	445	6	of	of	ADP
ftr-310	445	7	churches	church	NOUN
ftr-310	445	8	that	that	PRON
ftr-310	445	9	participated	participate	VERB
ftr-310	445	10	in	in	ADP
ftr-310	445	11	pulpit	pulpit	NOUN
ftr-310	445	12	freedom	freedom	NOUN
ftr-310	445	13	sunday	sunday	PROPN
ftr-310	445	14	,	,	PUNCT
ftr-310	445	15	or	or	CCONJ
ftr-310	445	16	who	who	PRON
ftr-310	445	17	otherwise	otherwise	ADV
ftr-310	445	18	have	have	AUX
ftr-310	445	19	violated	violate	VERB
ftr-310	445	20	the	the	DET
ftr-310	445	21	campaigning	campaigning	NOUN
ftr-310	445	22	prohibition	prohibition	NOUN
ftr-310	445	23	.	.	PUNCT
ftr-310	446	1	83	83	NUM
ftr-310	447	1	but	but	CCONJ
ftr-310	447	2	such	such	ADJ
ftr-310	447	3	suits	suit	NOUN
ftr-310	447	4	are	be	AUX
ftr-310	447	5	difficult	difficult	ADJ
ftr-310	447	6	to	to	PART
ftr-310	447	7	maintain	maintain	VERB
ftr-310	447	8	.	.	PUNCT
ftr-310	448	1	to	to	PART
ftr-310	448	2	have	have	AUX
ftr-310	448	3	standing	stand	VERB
ftr-310	448	4	to	to	PART
ftr-310	448	5	bring	bring	VERB
ftr-310	448	6	the	the	DET
ftr-310	448	7	suit	suit	NOUN
ftr-310	448	8	,	,	PUNCT
ftr-310	448	9	a	a	DET
ftr-310	448	10	taxpayer	taxpayer	NOUN
ftr-310	448	11	would	would	AUX
ftr-310	448	12	need	need	VERB
ftr-310	448	13	to	to	PART
ftr-310	448	14	demonstrate	demonstrate	VERB
ftr-310	448	15	a	a	DET
ftr-310	448	16	causal	causal	NOUN
ftr-310	448	17	link	link	NOUN
ftr-310	448	18	between	between	ADP
ftr-310	448	19	the	the	DET
ftr-310	448	20	i.r.s	i.r.	NOUN
ftr-310	448	21	.	.	PUNCT
ftr-310	448	22	’s	’s	PART
ftr-310	448	23	refusal	refusal	NOUN
ftr-310	448	24	to	to	PART
ftr-310	448	25	revoke	revoke	VERB
ftr-310	448	26	the	the	DET
ftr-310	448	27	exemption	exemption	NOUN
ftr-310	448	28	and	and	CCONJ
ftr-310	448	29	a	a	DET
ftr-310	448	30	demonstrable	demonstrable	ADJ
ftr-310	448	31	harm	harm	NOUN
ftr-310	448	32	to	to	ADP
ftr-310	448	33	the	the	DET
ftr-310	448	34	taxpayer	taxpayer	NOUN
ftr-310	448	35	.	.	PUNCT
ftr-310	449	1	84	84	NUM
ftr-310	449	2	however	however	ADV
ftr-310	449	3	,	,	PUNCT
ftr-310	449	4	unlike	unlike	ADP
ftr-310	449	5	the	the	DET
ftr-310	449	6	case	case	NOUN
ftr-310	449	7	of	of	ADP
ftr-310	449	8	the	the	DET
ftr-310	449	9	telephone	telephone	NOUN
ftr-310	449	10	excise	excise	NOUN
ftr-310	449	11	tax	tax	NOUN
ftr-310	449	12	,	,	PUNCT
ftr-310	449	13	the	the	DET
ftr-310	449	14	i.r.s	i.r.	NOUN
ftr-310	449	15	.	.	PUNCT
ftr-310	449	16	’s	’s	PART
ftr-310	449	17	refusal	refusal	NOUN
ftr-310	449	18	to	to	PART
ftr-310	449	19	enforce	enforce	VERB
ftr-310	449	20	the	the	DET
ftr-310	449	21	campaigning	campaigning	NOUN
ftr-310	449	22	prohibition	prohibition	NOUN
ftr-310	449	23	does	do	AUX
ftr-310	449	24	not	not	PART
ftr-310	449	25	harm	harm	VERB
ftr-310	449	26	any	any	DET
ftr-310	449	27	particular	particular	ADJ
ftr-310	449	28	taxpayer	taxpayer	NOUN
ftr-310	449	29	.	.	PUNCT
ftr-310	450	1	rather	rather	ADV
ftr-310	450	2	,	,	PUNCT
ftr-310	450	3	the	the	DET
ftr-310	450	4	harm	harm	NOUN
ftr-310	450	5	is	be	AUX
ftr-310	450	6	imposed	impose	VERB
ftr-310	450	7	on	on	ADP
ftr-310	450	8	the	the	DET
ftr-310	450	9	tax	tax	NOUN
ftr-310	450	10	system	system	NOUN
ftr-310	450	11	itself	itself	PRON
ftr-310	450	12	.	.	PUNCT
ftr-310	451	1	as	as	ADP
ftr-310	451	2	a	a	DET
ftr-310	451	3	result	result	NOUN
ftr-310	451	4	,	,	PUNCT
ftr-310	451	5	no	no	DET
ftr-310	451	6	taxpayer	taxpayer	NOUN
ftr-310	451	7	has	have	AUX
ftr-310	451	8	standing	stand	VERB
ftr-310	451	9	to	to	PART
ftr-310	451	10	sue	sue	VERB
ftr-310	451	11	the	the	DET
ftr-310	451	12	i.r.s	i.r.	NOUN
ftr-310	451	13	.	.	PUNCT
ftr-310	452	1	and	and	CCONJ
ftr-310	452	2	force	force	VERB
ftr-310	452	3	it	it	PRON
ftr-310	452	4	to	to	PART
ftr-310	452	5	enforce	enforce	VERB
ftr-310	452	6	the	the	DET
ftr-310	452	7	campaigning	campaigning	NOUN
ftr-310	452	8	prohibition	prohibition	NOUN
ftr-310	452	9	.	.	PUNCT
ftr-310	452	10	85	85	NUM
ftr-310	452	11	without	without	ADP
ftr-310	452	12	standing	stand	VERB
ftr-310	452	13	to	to	PART
ftr-310	452	14	sue	sue	VERB
ftr-310	452	15	,	,	PUNCT
ftr-310	452	16	a	a	DET
ftr-310	452	17	concerned	concerned	ADJ
ftr-310	452	18	taxpayer	taxpayer	NOUN
ftr-310	452	19	can	can	AUX
ftr-310	452	20	inform	inform	VERB
ftr-310	452	21	the	the	DET
ftr-310	452	22	i.r.s	i.r.	NOUN
ftr-310	452	23	.	.	PUNCT
ftr-310	453	1	of	of	ADP
ftr-310	453	2	the	the	DET
ftr-310	453	3	violation	violation	NOUN
ftr-310	453	4	.	.	PUNCT
ftr-310	454	1	but	but	CCONJ
ftr-310	454	2	once	once	SCONJ
ftr-310	454	3	the	the	DET
ftr-310	454	4	taxpayer	taxpayer	NOUN
ftr-310	454	5	has	have	AUX
ftr-310	454	6	informed	inform	VERB
ftr-310	454	7	the	the	DET
ftr-310	454	8	i.r.s	i.r.	NOUN
ftr-310	454	9	.	.	PUNCT
ftr-310	454	10	,	,	PUNCT
ftr-310	454	11	the	the	DET
ftr-310	454	12	taxpayer	taxpayer	NOUN
ftr-310	454	13	has	have	VERB
ftr-310	454	14	no	no	DET
ftr-310	454	15	further	further	ADJ
ftr-310	454	16	involvement	involvement	NOUN
ftr-310	454	17	in	in	ADP
ftr-310	454	18	the	the	DET
ftr-310	454	19	case	case	NOUN
ftr-310	454	20	.	.	PUNCT
ftr-310	455	1	86	86	NUM
ftr-310	455	2	the	the	DET
ftr-310	455	3	i.r.s	i.r.	NOUN
ftr-310	455	4	.	.	PUNCT
ftr-310	456	1	will	will	AUX
ftr-310	456	2	do	do	VERB
ftr-310	456	3	what	what	PRON
ftr-310	456	4	it	it	PRON
ftr-310	456	5	chooses	choose	VERB
ftr-310	456	6	and	and	CCONJ
ftr-310	456	7	,	,	PUNCT
ftr-310	456	8	if	if	SCONJ
ftr-310	456	9	history	history	NOUN
ftr-310	456	10	is	be	AUX
ftr-310	456	11	any	any	DET
ftr-310	456	12	guide	guide	NOUN
ftr-310	456	13	,	,	PUNCT
ftr-310	456	14	it	it	PRON
ftr-310	456	15	is	be	AUX
ftr-310	456	16	unlikely	unlikely	ADJ
ftr-310	456	17	to	to	PART
ftr-310	456	18	enforce	enforce	VERB
ftr-310	456	19	the	the	DET
ftr-310	456	20	prohibition	prohibition	NOUN
ftr-310	456	21	.	.	PUNCT
ftr-310	457	1	because	because	SCONJ
ftr-310	457	2	there	there	PRON
ftr-310	457	3	is	be	VERB
ftr-310	457	4	no	no	DET
ftr-310	457	5	overseer	overseer	NOUN
ftr-310	457	6	who	who	PRON
ftr-310	457	7	can	can	AUX
ftr-310	457	8	require	require	VERB
ftr-310	457	9	the	the	DET
ftr-310	457	10	i.r.s	i.r.s	NOUN
ftr-310	457	11	.	.	PUNCT
ftr-310	458	1	to	to	PART
ftr-310	458	2	do	do	VERB
ftr-310	458	3	its	its	PRON
ftr-310	458	4	duty	duty	NOUN
ftr-310	458	5	,	,	PUNCT
ftr-310	458	6	the	the	DET
ftr-310	458	7	i.r.s	i.r.	NOUN
ftr-310	458	8	.	.	PUNCT
ftr-310	459	1	has	have	VERB
ftr-310	459	2	the	the	DET
ftr-310	459	3	power	power	NOUN
ftr-310	459	4	to	to	PART
ftr-310	459	5	refuse	refuse	VERB
ftr-310	459	6	to	to	PART
ftr-310	459	7	enforce	enforce	VERB
ftr-310	459	8	clear	clear	ADJ
ftr-310	459	9	tax	tax	NOUN
ftr-310	459	10	law	law	NOUN
ftr-310	459	11	rules	rule	NOUN
ftr-310	459	12	.	.	PUNCT
ftr-310	460	1	c.	c.	NOUN
ftr-310	460	2	commodity	commodity	PROPN
ftr-310	460	3	mutual	mutual	ADJ
ftr-310	460	4	funds	fund	NOUN
ftr-310	460	5	the	the	DET
ftr-310	460	6	i.r.s	i.r.	NOUN
ftr-310	460	7	.	.	PUNCT
ftr-310	461	1	deliberately	deliberately	ADV
ftr-310	461	2	misreading	misread	VERB
ftr-310	461	3	“	"	PUNCT
ftr-310	461	4	and	and	CCONJ
ftr-310	461	5	”	"	PUNCT
ftr-310	461	6	as	as	ADP
ftr-310	461	7	“	"	PUNCT
ftr-310	461	8	or	or	CCONJ
ftr-310	461	9	”	"	PUNCT
ftr-310	461	10	in	in	ADP
ftr-310	461	11	the	the	DET
ftr-310	461	12	telephone	telephone	NOUN
ftr-310	461	13	excise	excise	NOUN
ftr-310	461	14	tax	tax	NOUN
ftr-310	461	15	is	be	AUX
ftr-310	461	16	a	a	DET
ftr-310	461	17	simple	simple	ADJ
ftr-310	461	18	and	and	CCONJ
ftr-310	461	19	straightforward	straightforward	ADJ
ftr-310	461	20	story	story	NOUN
ftr-310	461	21	.	.	PUNCT
ftr-310	462	1	likewise	likewise	ADV
ftr-310	462	2	,	,	PUNCT
ftr-310	462	3	the	the	DET
ftr-310	462	4	campaigning	campaigning	NOUN
ftr-310	462	5	prohibition	prohibition	NOUN
ftr-310	462	6	,	,	PUNCT
ftr-310	462	7	though	though	SCONJ
ftr-310	462	8	controversial	controversial	ADJ
ftr-310	462	9	,	,	PUNCT
ftr-310	462	10	operates	operate	VERB
ftr-310	462	11	in	in	ADP
ftr-310	462	12	an	an	DET
ftr-310	462	13	easily	easily	ADV
ftr-310	462	14	understood	understand	VERB
ftr-310	462	15	manner	manner	NOUN
ftr-310	462	16	.	.	PUNCT
ftr-310	463	1	by	by	ADP
ftr-310	463	2	contrast	contrast	NOUN
ftr-310	463	3	,	,	PUNCT
ftr-310	463	4	the	the	DET
ftr-310	463	5	story	story	NOUN
ftr-310	463	6	of	of	ADP
ftr-310	463	7	commodities	commodity	NOUN
ftr-310	463	8	mutual	mutual	ADJ
ftr-310	463	9	funds	fund	NOUN
ftr-310	463	10	is	be	AUX
ftr-310	463	11	complicated	complicated	ADJ
ftr-310	463	12	and	and	CCONJ
ftr-310	463	13	83	83	NUM
ftr-310	463	14	.	.	PUNCT
ftr-310	464	1	complaint	complaint	NOUN
ftr-310	464	2	at	at	ADP
ftr-310	464	3	8	8	NUM
ftr-310	464	4	,	,	PUNCT
ftr-310	464	5	freedom	freedom	NOUN
ftr-310	464	6	from	from	ADP
ftr-310	464	7	religion	religion	PROPN
ftr-310	464	8	foundation	foundation	PROPN
ftr-310	464	9	,	,	PUNCT
ftr-310	464	10	inc	inc	PROPN
ftr-310	464	11	.	.	PROPN
ftr-310	465	1	v.	v.	PROPN
ftr-310	465	2	commissioner	commissioner	PROPN
ftr-310	465	3	,	,	PUNCT
ftr-310	465	4	no	no	INTJ
ftr-310	465	5	.	.	PROPN
ftr-310	465	6	12	12	NUM
ftr-310	465	7	-	-	PUNCT
ftr-310	465	8	cv-818	cv-818	PROPN
ftr-310	465	9	(	(	PUNCT
ftr-310	465	10	w.d	w.d	PROPN
ftr-310	465	11	.	.	PROPN
ftr-310	465	12	wis	wis	PROPN
ftr-310	465	13	.	.	PROPN
ftr-310	465	14	2012	2012	NUM
ftr-310	465	15	)	)	PUNCT
ftr-310	465	16	(	(	PUNCT
ftr-310	465	17	“	"	PUNCT
ftr-310	465	18	ordering	order	VERB
ftr-310	465	19	the	the	DET
ftr-310	465	20	defendant	defendant	NOUN
ftr-310	465	21	shulman	shulman	PROPN
ftr-310	465	22	and	and	CCONJ
ftr-310	465	23	the	the	DET
ftr-310	465	24	irs	irs	PROPN
ftr-310	465	25	to	to	PART
ftr-310	465	26	forthwith	forthwith	VERB
ftr-310	465	27	comply	comply	ADV
ftr-310	465	28	with	with	ADP
ftr-310	465	29	necessary	necessary	ADJ
ftr-310	465	30	steps	step	NOUN
ftr-310	465	31	to	to	PART
ftr-310	465	32	designate	designate	VERB
ftr-310	465	33	an	an	DET
ftr-310	465	34	irs	irs	PROPN
ftr-310	465	35	official	official	NOUN
ftr-310	465	36	legally	legally	ADV
ftr-310	465	37	authorized	authorize	VERB
ftr-310	465	38	to	to	PART
ftr-310	465	39	initiate	initiate	VERB
ftr-310	465	40	action	action	NOUN
ftr-310	465	41	against	against	ADP
ftr-310	465	42	churches	church	NOUN
ftr-310	465	43	and	and	CCONJ
ftr-310	465	44	other	other	ADJ
ftr-310	465	45	religious	religious	ADJ
ftr-310	465	46	organizations	organization	NOUN
ftr-310	465	47	that	that	PRON
ftr-310	465	48	are	be	AUX
ftr-310	465	49	reasonably	reasonably	ADV
ftr-310	465	50	believed	believe	VERB
ftr-310	465	51	to	to	PART
ftr-310	465	52	have	have	AUX
ftr-310	465	53	violated	violate	VERB
ftr-310	465	54	the	the	DET
ftr-310	465	55	electioneering	electioneering	NOUN
ftr-310	465	56	restrictions	restriction	NOUN
ftr-310	465	57	of	of	ADP
ftr-310	465	58	§	§	PROPN
ftr-310	465	59	501(c)(3	501(c)(3	NUM
ftr-310	465	60	)	)	PUNCT
ftr-310	465	61	.	.	PUNCT
ftr-310	465	62	”	"	PUNCT
ftr-310	465	63	)	)	PUNCT
ftr-310	465	64	.	.	PUNCT
ftr-310	466	1	84	84	NUM
ftr-310	466	2	.	.	PUNCT
ftr-310	467	1	see	see	VERB
ftr-310	467	2	allen	allen	PROPN
ftr-310	467	3	v.	v.	PROPN
ftr-310	467	4	wright	wright	PROPN
ftr-310	467	5	,	,	PUNCT
ftr-310	467	6	468	468	NUM
ftr-310	467	7	u.s	u.s	PROPN
ftr-310	467	8	.	.	PROPN
ftr-310	467	9	737	737	NUM
ftr-310	467	10	,	,	PUNCT
ftr-310	467	11	757	757	NUM
ftr-310	467	12	(	(	PUNCT
ftr-310	467	13	1984	1984	NUM
ftr-310	467	14	)	)	PUNCT
ftr-310	467	15	(	(	PUNCT
ftr-310	467	16	“	"	PUNCT
ftr-310	467	17	the	the	DET
ftr-310	467	18	line	line	NOUN
ftr-310	467	19	of	of	ADP
ftr-310	467	20	causation	causation	NOUN
ftr-310	467	21	between	between	ADP
ftr-310	467	22	[	[	X
ftr-310	467	23	the	the	DET
ftr-310	467	24	i.r.s	i.r.	NOUN
ftr-310	467	25	.	.	PUNCT
ftr-310	467	26	’s	’s	PART
ftr-310	467	27	grant	grant	PROPN
ftr-310	467	28	of	of	ADP
ftr-310	467	29	tax	tax	NOUN
ftr-310	467	30	exemption	exemption	NOUN
ftr-310	467	31	to	to	ADP
ftr-310	467	32	racially	racially	ADV
ftr-310	467	33	discriminatory	discriminatory	ADJ
ftr-310	467	34	private	private	ADJ
ftr-310	467	35	schools	school	NOUN
ftr-310	467	36	]	]	PUNCT
ftr-310	467	37	and	and	CCONJ
ftr-310	467	38	desegregation	desegregation	NOUN
ftr-310	467	39	of	of	ADP
ftr-310	467	40	respondents	respondent	NOUN
ftr-310	467	41	’	'	PUNCT
ftr-310	467	42	schools	school	NOUN
ftr-310	467	43	is	be	AUX
ftr-310	467	44	attenuated	attenuate	VERB
ftr-310	467	45	at	at	ADP
ftr-310	467	46	best	good	ADJ
ftr-310	467	47	.	.	PUNCT
ftr-310	468	1	from	from	ADP
ftr-310	468	2	the	the	DET
ftr-310	468	3	perspective	perspective	NOUN
ftr-310	468	4	of	of	ADP
ftr-310	468	5	the	the	DET
ftr-310	468	6	irs	irs	PROPN
ftr-310	468	7	,	,	PUNCT
ftr-310	468	8	the	the	DET
ftr-310	468	9	injury	injury	NOUN
ftr-310	468	10	to	to	ADP
ftr-310	468	11	respondents	respondent	NOUN
ftr-310	468	12	is	be	AUX
ftr-310	468	13	highly	highly	ADV
ftr-310	468	14	indirect	indirect	ADJ
ftr-310	468	15	and	and	CCONJ
ftr-310	468	16	‘	'	PUNCT
ftr-310	468	17	results	result	NOUN
ftr-310	468	18	from	from	ADP
ftr-310	468	19	the	the	DET
ftr-310	468	20	independent	independent	ADJ
ftr-310	468	21	action	action	NOUN
ftr-310	468	22	of	of	ADP
ftr-310	468	23	some	some	DET
ftr-310	468	24	third	third	ADJ
ftr-310	468	25	party	party	NOUN
ftr-310	468	26	not	not	PART
ftr-310	468	27	before	before	ADP
ftr-310	468	28	the	the	DET
ftr-310	468	29	court	court	NOUN
ftr-310	468	30	.	.	PUNCT
ftr-310	468	31	’	'	PUNCT
ftr-310	468	32	”	"	PUNCT
ftr-310	468	33	)	)	PUNCT
ftr-310	468	34	.	.	PUNCT
ftr-310	469	1	85	85	NUM
ftr-310	469	2	.	.	PUNCT
ftr-310	470	1	see	see	VERB
ftr-310	470	2	tobin	tobin	PROPN
ftr-310	470	3	,	,	PUNCT
ftr-310	470	4	political	political	ADJ
ftr-310	470	5	campaigning	campaigning	NOUN
ftr-310	470	6	by	by	ADP
ftr-310	470	7	churches	church	NOUN
ftr-310	470	8	and	and	CCONJ
ftr-310	470	9	charities	charity	NOUN
ftr-310	470	10	,	,	PUNCT
ftr-310	470	11	supra	supra	PROPN
ftr-310	470	12	note	note	NOUN
ftr-310	470	13	71	71	NUM
ftr-310	470	14	,	,	PUNCT
ftr-310	470	15	at	at	ADP
ftr-310	470	16	1358	1358	NUM
ftr-310	470	17	.	.	PUNCT
ftr-310	471	1	86	86	NUM
ftr-310	471	2	.	.	PUNCT
ftr-310	472	1	i	i	PRON
ftr-310	472	2	d.	d.	PROPN
ftr-310	472	3	(	(	PUNCT
ftr-310	472	4	“	"	PUNCT
ftr-310	472	5	thus	thus	ADV
ftr-310	472	6	,	,	PUNCT
ftr-310	472	7	parties	party	NOUN
ftr-310	472	8	who	who	PRON
ftr-310	472	9	believe	believe	VERB
ftr-310	472	10	a	a	DET
ftr-310	472	11	501(c)(3	501(c)(3	NUM
ftr-310	472	12	)	)	PUNCT
ftr-310	472	13	organization	organization	NOUN
ftr-310	472	14	is	be	AUX
ftr-310	472	15	violating	violate	VERB
ftr-310	472	16	the	the	DET
ftr-310	472	17	political	political	ADJ
ftr-310	472	18	campaign	campaign	NOUN
ftr-310	472	19	ban	ban	NOUN
ftr-310	472	20	send	send	VERB
ftr-310	472	21	information	information	NOUN
ftr-310	472	22	to	to	ADP
ftr-310	472	23	the	the	DET
ftr-310	472	24	irs	irs	PROPN
ftr-310	472	25	notifying	notify	VERB
ftr-310	472	26	it	it	PRON
ftr-310	472	27	about	about	ADP
ftr-310	472	28	the	the	DET
ftr-310	472	29	alleged	alleged	ADJ
ftr-310	472	30	violation	violation	NOUN
ftr-310	472	31	.	.	PUNCT
ftr-310	473	1	this	this	DET
ftr-310	473	2	type	type	NOUN
ftr-310	473	3	of	of	ADP
ftr-310	473	4	notification	notification	NOUN
ftr-310	473	5	is	be	AUX
ftr-310	473	6	no	no	ADV
ftr-310	473	7	different	different	ADJ
ftr-310	473	8	than	than	SCONJ
ftr-310	473	9	if	if	SCONJ
ftr-310	473	10	a	a	DET
ftr-310	473	11	person	person	NOUN
ftr-310	473	12	notified	notify	VERB
ftr-310	473	13	the	the	DET
ftr-310	473	14	irs	irs	PROPN
ftr-310	473	15	that	that	SCONJ
ftr-310	473	16	a	a	DET
ftr-310	473	17	neighbor	neighbor	NOUN
ftr-310	473	18	was	be	AUX
ftr-310	473	19	cheating	cheat	VERB
ftr-310	473	20	on	on	ADP
ftr-310	473	21	her	her	PRON
ftr-310	473	22	taxes	taxis	NOUN
ftr-310	473	23	.	.	PUNCT
ftr-310	474	1	once	once	ADV
ftr-310	474	2	a	a	DET
ftr-310	474	3	party	party	NOUN
ftr-310	474	4	informs	inform	VERB
ftr-310	474	5	the	the	DET
ftr-310	474	6	irs	irs	PROPN
ftr-310	474	7	about	about	ADP
ftr-310	474	8	allegedly	allegedly	ADV
ftr-310	474	9	improper	improper	ADJ
ftr-310	474	10	activity	activity	NOUN
ftr-310	474	11	,	,	PUNCT
ftr-310	474	12	the	the	DET
ftr-310	474	13	third	third	ADJ
ftr-310	474	14	party	party	NOUN
ftr-310	474	15	presumably	presumably	ADV
ftr-310	474	16	has	have	VERB
ftr-310	474	17	no	no	DET
ftr-310	474	18	further	further	ADJ
ftr-310	474	19	involvement	involvement	NOUN
ftr-310	474	20	with	with	ADP
ftr-310	474	21	the	the	DET
ftr-310	474	22	complaint	complaint	NOUN
ftr-310	474	23	.	.	PUNCT
ftr-310	474	24	”	"	PUNCT
ftr-310	474	25	)	)	PUNCT
ftr-310	474	26	.	.	PUNCT
ftr-310	475	1	236	236	NUM
ftr-310	475	2	florida	florida	PROPN
ftr-310	475	3	tax	tax	NOUN
ftr-310	475	4	review	review	NOUN
ftr-310	475	5	[	[	X
ftr-310	475	6	vol	vol	NOUN
ftr-310	475	7	.	.	PUNCT
ftr-310	475	8	14:6	14:6	NUM
ftr-310	475	9	requires	require	VERB
ftr-310	475	10	significantly	significantly	ADV
ftr-310	475	11	more	more	ADV
ftr-310	475	12	explanation	explanation	NOUN
ftr-310	475	13	,	,	PUNCT
ftr-310	475	14	both	both	PRON
ftr-310	475	15	to	to	PART
ftr-310	475	16	understand	understand	VERB
ftr-310	475	17	what	what	PRON
ftr-310	475	18	happened	happen	VERB
ftr-310	475	19	and	and	CCONJ
ftr-310	475	20	why	why	SCONJ
ftr-310	475	21	the	the	DET
ftr-310	475	22	result	result	NOUN
ftr-310	475	23	harms	harm	VERB
ftr-310	475	24	the	the	DET
ftr-310	475	25	tax	tax	NOUN
ftr-310	475	26	system	system	NOUN
ftr-310	475	27	.	.	PUNCT
ftr-310	476	1	corporate	corporate	ADJ
ftr-310	476	2	shareholders	shareholder	NOUN
ftr-310	476	3	face	face	VERB
ftr-310	476	4	two	two	NUM
ftr-310	476	5	levels	level	NOUN
ftr-310	476	6	of	of	ADP
ftr-310	476	7	taxation	taxation	NOUN
ftr-310	476	8	on	on	ADP
ftr-310	476	9	the	the	DET
ftr-310	476	10	corporation	corporation	NOUN
ftr-310	476	11	’s	’s	PART
ftr-310	476	12	income	income	NOUN
ftr-310	476	13	.	.	PUNCT
ftr-310	477	1	corporations	corporation	NOUN
ftr-310	477	2	pay	pay	VERB
ftr-310	477	3	taxes	taxis	NOUN
ftr-310	477	4	on	on	ADP
ftr-310	477	5	their	their	PRON
ftr-310	477	6	income	income	NOUN
ftr-310	477	7	,	,	PUNCT
ftr-310	477	8	then	then	ADV
ftr-310	477	9	,	,	PUNCT
ftr-310	477	10	when	when	SCONJ
ftr-310	477	11	they	they	PRON
ftr-310	477	12	distribute	distribute	VERB
ftr-310	477	13	the	the	DET
ftr-310	477	14	after	after	ADP
ftr-310	477	15	-	-	PUNCT
ftr-310	477	16	tax	tax	NOUN
ftr-310	477	17	income	income	NOUN
ftr-310	477	18	to	to	ADP
ftr-310	477	19	shareholders	shareholder	NOUN
ftr-310	477	20	,	,	PUNCT
ftr-310	477	21	those	those	DET
ftr-310	477	22	shareholders	shareholder	NOUN
ftr-310	477	23	pay	pay	VERB
ftr-310	477	24	taxes	taxis	NOUN
ftr-310	477	25	on	on	ADP
ftr-310	477	26	the	the	DET
ftr-310	477	27	dividends	dividend	NOUN
ftr-310	477	28	.	.	PUNCT
ftr-310	478	1	87	87	NUM
ftr-310	478	2	because	because	SCONJ
ftr-310	478	3	mutual	mutual	ADJ
ftr-310	478	4	funds	fund	NOUN
ftr-310	478	5	are	be	AUX
ftr-310	478	6	domestic	domestic	ADJ
ftr-310	478	7	corporations	corporation	NOUN
ftr-310	478	8	,	,	PUNCT
ftr-310	478	9	88	88	NUM
ftr-310	478	10	this	this	DET
ftr-310	478	11	double	double	ADJ
ftr-310	478	12	taxation	taxation	NOUN
ftr-310	478	13	would	would	AUX
ftr-310	478	14	put	put	VERB
ftr-310	478	15	mutual	mutual	ADJ
ftr-310	478	16	fund	fund	NOUN
ftr-310	478	17	investors	investor	NOUN
ftr-310	478	18	at	at	ADP
ftr-310	478	19	a	a	DET
ftr-310	478	20	significant	significant	ADJ
ftr-310	478	21	disadvantage	disadvantage	NOUN
ftr-310	478	22	compared	compare	VERB
ftr-310	478	23	with	with	ADP
ftr-310	478	24	investors	investor	NOUN
ftr-310	478	25	who	who	PRON
ftr-310	478	26	own	own	VERB
ftr-310	478	27	their	their	PRON
ftr-310	478	28	investments	investment	NOUN
ftr-310	478	29	directly	directly	ADV
ftr-310	478	30	or	or	CCONJ
ftr-310	478	31	through	through	ADP
ftr-310	478	32	an	an	DET
ftr-310	478	33	investment	investment	NOUN
ftr-310	478	34	partnership	partnership	NOUN
ftr-310	478	35	.	.	PUNCT
ftr-310	479	1	89	89	NUM
ftr-310	479	2	to	to	PART
ftr-310	479	3	make	make	VERB
ftr-310	479	4	a	a	DET
ftr-310	479	5	mutual	mutual	ADJ
ftr-310	479	6	fund	fund	NOUN
ftr-310	479	7	investment	investment	NOUN
ftr-310	479	8	similar	similar	ADJ
ftr-310	479	9	to	to	ADP
ftr-310	479	10	a	a	DET
ftr-310	479	11	direct	direct	ADJ
ftr-310	479	12	investment	investment	NOUN
ftr-310	479	13	,	,	PUNCT
ftr-310	479	14	the	the	DET
ftr-310	479	15	tax	tax	NOUN
ftr-310	479	16	law	law	NOUN
ftr-310	479	17	permits	permit	VERB
ftr-310	479	18	qualifying	qualify	VERB
ftr-310	479	19	mutual	mutual	ADJ
ftr-310	479	20	funds	fund	NOUN
ftr-310	479	21	to	to	PART
ftr-310	479	22	deduct	deduct	VERB
ftr-310	479	23	from	from	ADP
ftr-310	479	24	their	their	PRON
ftr-310	479	25	taxable	taxable	ADJ
ftr-310	479	26	income	income	NOUN
ftr-310	479	27	the	the	DET
ftr-310	479	28	amount	amount	NOUN
ftr-310	479	29	of	of	ADP
ftr-310	479	30	dividends	dividend	NOUN
ftr-310	479	31	they	they	PRON
ftr-310	479	32	pay	pay	VERB
ftr-310	479	33	.	.	PUNCT
ftr-310	480	1	90	90	NUM
ftr-310	480	2	a	a	DET
ftr-310	480	3	mutual	mutual	ADJ
ftr-310	480	4	fund	fund	NOUN
ftr-310	480	5	does	do	AUX
ftr-310	480	6	not	not	PART
ftr-310	480	7	automatically	automatically	ADV
ftr-310	480	8	qualify	qualify	VERB
ftr-310	480	9	for	for	ADP
ftr-310	480	10	this	this	DET
ftr-310	480	11	quasipassthrough	quasipassthrough	ADJ
ftr-310	480	12	tax	tax	NOUN
ftr-310	480	13	treatment	treatment	NOUN
ftr-310	480	14	,	,	PUNCT
ftr-310	480	15	however	however	ADV
ftr-310	480	16	.	.	PUNCT
ftr-310	481	1	rather	rather	ADV
ftr-310	481	2	,	,	PUNCT
ftr-310	481	3	it	it	PRON
ftr-310	481	4	must	must	AUX
ftr-310	481	5	meet	meet	VERB
ftr-310	481	6	certain	certain	ADJ
ftr-310	481	7	criteria	criterion	NOUN
ftr-310	481	8	imposed	impose	VERB
ftr-310	481	9	by	by	ADP
ftr-310	481	10	the	the	DET
ftr-310	481	11	tax	tax	NOUN
ftr-310	481	12	law	law	NOUN
ftr-310	481	13	.	.	PUNCT
ftr-310	482	1	91	91	NUM
ftr-310	482	2	a	a	DET
ftr-310	482	3	mutual	mutual	ADJ
ftr-310	482	4	fund	fund	NOUN
ftr-310	482	5	that	that	PRON
ftr-310	482	6	fails	fail	VERB
ftr-310	482	7	to	to	PART
ftr-310	482	8	meet	meet	VERB
ftr-310	482	9	these	these	DET
ftr-310	482	10	requirements	requirement	NOUN
ftr-310	482	11	loses	lose	VERB
ftr-310	482	12	its	its	PRON
ftr-310	482	13	tax	tax	NOUN
ftr-310	482	14	-	-	PUNCT
ftr-310	482	15	favorable	favorable	ADJ
ftr-310	482	16	status	status	NOUN
ftr-310	482	17	and	and	CCONJ
ftr-310	482	18	pays	pay	VERB
ftr-310	482	19	an	an	DET
ftr-310	482	20	entity	entity	NOUN
ftr-310	482	21	-	-	PUNCT
ftr-310	482	22	level	level	NOUN
ftr-310	482	23	tax	tax	NOUN
ftr-310	482	24	,	,	PUNCT
ftr-310	482	25	without	without	ADP
ftr-310	482	26	the	the	DET
ftr-310	482	27	ability	ability	NOUN
ftr-310	482	28	to	to	PART
ftr-310	482	29	deduct	deduct	VERB
ftr-310	482	30	its	its	PRON
ftr-310	482	31	dividends	dividend	NOUN
ftr-310	482	32	.	.	PUNCT
ftr-310	483	1	92	92	NUM
ftr-310	483	2	among	among	ADP
ftr-310	483	3	other	other	ADJ
ftr-310	483	4	things	thing	NOUN
ftr-310	483	5	,	,	PUNCT
ftr-310	483	6	to	to	PART
ftr-310	483	7	qualify	qualify	VERB
ftr-310	483	8	for	for	ADP
ftr-310	483	9	the	the	DET
ftr-310	483	10	special	special	ADJ
ftr-310	483	11	tax	tax	NOUN
ftr-310	483	12	treatment	treatment	NOUN
ftr-310	483	13	afforded	afford	VERB
ftr-310	483	14	mutual	mutual	ADJ
ftr-310	483	15	funds	fund	NOUN
ftr-310	483	16	,	,	PUNCT
ftr-310	483	17	a	a	DET
ftr-310	483	18	mutual	mutual	ADJ
ftr-310	483	19	fund	fund	NOUN
ftr-310	483	20	must	must	AUX
ftr-310	483	21	earn	earn	VERB
ftr-310	483	22	circumscribed	circumscribed	ADJ
ftr-310	483	23	types	type	NOUN
ftr-310	483	24	of	of	ADP
ftr-310	483	25	income	income	NOUN
ftr-310	483	26	.	.	PUNCT
ftr-310	484	1	in	in	ADP
ftr-310	484	2	essence	essence	NOUN
ftr-310	484	3	,	,	PUNCT
ftr-310	484	4	a	a	DET
ftr-310	484	5	mutual	mutual	ADJ
ftr-310	484	6	fund	fund	NOUN
ftr-310	484	7	must	must	AUX
ftr-310	484	8	derive	derive	VERB
ftr-310	484	9	at	at	ADV
ftr-310	484	10	least	least	ADV
ftr-310	484	11	90	90	NUM
ftr-310	484	12	percent	percent	NOUN
ftr-310	484	13	of	of	ADP
ftr-310	484	14	its	its	PRON
ftr-310	484	15	income	income	NOUN
ftr-310	484	16	from	from	ADP
ftr-310	484	17	securities	security	NOUN
ftr-310	484	18	and	and	CCONJ
ftr-310	484	19	foreign	foreign	ADJ
ftr-310	484	20	currencies	currency	NOUN
ftr-310	484	21	.	.	PUNCT
ftr-310	485	1	93	93	NUM
ftr-310	485	2	it	it	PRON
ftr-310	485	3	can	can	AUX
ftr-310	485	4	earn	earn	VERB
ftr-310	485	5	interest	interest	NOUN
ftr-310	485	6	or	or	CCONJ
ftr-310	485	7	dividends	dividend	NOUN
ftr-310	485	8	,	,	PUNCT
ftr-310	485	9	it	it	PRON
ftr-310	485	10	can	can	AUX
ftr-310	485	11	realize	realize	VERB
ftr-310	485	12	gains	gain	NOUN
ftr-310	485	13	from	from	ADP
ftr-310	485	14	the	the	DET
ftr-310	485	15	sale	sale	NOUN
ftr-310	485	16	of	of	ADP
ftr-310	485	17	securities	security	NOUN
ftr-310	485	18	,	,	PUNCT
ftr-310	485	19	and	and	CCONJ
ftr-310	485	20	it	it	PRON
ftr-310	485	21	can	can	AUX
ftr-310	485	22	even	even	ADV
ftr-310	485	23	earn	earn	VERB
ftr-310	485	24	derivative	derivative	ADJ
ftr-310	485	25	income	income	NOUN
ftr-310	485	26	,	,	PUNCT
ftr-310	485	27	as	as	ADV
ftr-310	485	28	long	long	ADV
ftr-310	485	29	as	as	SCONJ
ftr-310	485	30	that	that	DET
ftr-310	485	31	income	income	NOUN
ftr-310	485	32	is	be	AUX
ftr-310	485	33	related	relate	VERB
ftr-310	485	34	to	to	ADP
ftr-310	485	35	an	an	DET
ftr-310	485	36	investment	investment	NOUN
ftr-310	485	37	in	in	ADP
ftr-310	485	38	securities	security	NOUN
ftr-310	485	39	.	.	PUNCT
ftr-310	485	40	94	94	NUM
ftr-310	485	41	prior	prior	ADV
ftr-310	485	42	to	to	ADP
ftr-310	485	43	1986	1986	NUM
ftr-310	485	44	,	,	PUNCT
ftr-310	485	45	though	though	SCONJ
ftr-310	485	46	the	the	DET
ftr-310	485	47	tax	tax	NOUN
ftr-310	485	48	law	law	NOUN
ftr-310	485	49	required	require	VERB
ftr-310	485	50	mutual	mutual	ADJ
ftr-310	485	51	funds	fund	NOUN
ftr-310	485	52	to	to	PART
ftr-310	485	53	derive	derive	VERB
ftr-310	485	54	a	a	DET
ftr-310	485	55	significant	significant	ADJ
ftr-310	485	56	portion	portion	NOUN
ftr-310	485	57	of	of	ADP
ftr-310	485	58	their	their	PRON
ftr-310	485	59	income	income	NOUN
ftr-310	485	60	from	from	ADP
ftr-310	485	61	securities	security	NOUN
ftr-310	485	62	,	,	PUNCT
ftr-310	485	63	it	it	PRON
ftr-310	485	64	contained	contain	VERB
ftr-310	485	65	no	no	DET
ftr-310	485	66	definition	definition	NOUN
ftr-310	485	67	of	of	ADP
ftr-310	485	68	“	"	PUNCT
ftr-310	485	69	securities	security	NOUN
ftr-310	485	70	.	.	PUNCT
ftr-310	485	71	”	"	PUNCT
ftr-310	486	1	95	95	NUM
ftr-310	486	2	to	to	PART
ftr-310	486	3	fill	fill	VERB
ftr-310	486	4	the	the	DET
ftr-310	486	5	gaps	gap	NOUN
ftr-310	486	6	left	leave	VERB
ftr-310	486	7	by	by	ADP
ftr-310	486	8	such	such	DET
ftr-310	486	9	an	an	DET
ftr-310	486	10	important	important	ADJ
ftr-310	486	11	undefined	undefined	ADJ
ftr-310	486	12	term	term	NOUN
ftr-310	486	13	,	,	PUNCT
ftr-310	486	14	the	the	DET
ftr-310	486	15	i.r.s	i.r.s	NOUN
ftr-310	486	16	.	.	PUNCT
ftr-310	487	1	had	have	AUX
ftr-310	487	2	“	"	PUNCT
ftr-310	487	3	often	often	ADV
ftr-310	487	4	gone	go	VERB
ftr-310	487	5	beyond	beyond	ADP
ftr-310	487	6	the	the	DET
ftr-310	487	7	literal	literal	ADJ
ftr-310	487	8	terms	term	NOUN
ftr-310	487	9	of	of	ADP
ftr-310	487	10	the	the	DET
ftr-310	487	11	statute	statute	NOUN
ftr-310	487	12	,	,	PUNCT
ftr-310	487	13	”	"	PUNCT
ftr-310	487	14	permitting	permit	VERB
ftr-310	487	15	mutual	mutual	ADJ
ftr-310	487	16	funds	fund	NOUN
ftr-310	487	17	to	to	PART
ftr-310	487	18	earn	earn	VERB
ftr-310	487	19	money	money	NOUN
ftr-310	487	20	not	not	PART
ftr-310	487	21	specifically	specifically	ADV
ftr-310	487	22	sanctioned	sanction	VERB
ftr-310	487	23	by	by	ADP
ftr-310	487	24	the	the	DET
ftr-310	487	25	code	code	NOUN
ftr-310	487	26	.	.	PUNCT
ftr-310	488	1	96	96	NUM
ftr-310	488	2	to	to	PART
ftr-310	488	3	end	end	VERB
ftr-310	488	4	the	the	DET
ftr-310	488	5	i.r.s	i.r.	NOUN
ftr-310	488	6	.	.	PROPN
ftr-310	488	7	’s	’s	PART
ftr-310	488	8	gap	gap	NOUN
ftr-310	488	9	-	-	PUNCT
ftr-310	488	10	filling	filling	NOUN
ftr-310	488	11	,	,	PUNCT
ftr-310	488	12	congress	congress	PROPN
ftr-310	488	13	added	add	VERB
ftr-310	488	14	a	a	DET
ftr-310	488	15	definition	definition	NOUN
ftr-310	488	16	of	of	ADP
ftr-310	488	17	sorts	sort	NOUN
ftr-310	488	18	to	to	ADP
ftr-310	488	19	the	the	DET
ftr-310	488	20	code	code	NOUN
ftr-310	488	21	.	.	PUNCT
ftr-310	489	1	87	87	NUM
ftr-310	489	2	.	.	PUNCT
ftr-310	489	3	i.r.c	i.r.c	PROPN
ftr-310	489	4	.	.	PUNCT
ftr-310	490	1	§	§	PROPN
ftr-310	490	2	§	§	PROPN
ftr-310	490	3	11(a	11(a	NUM
ftr-310	490	4	)	)	PUNCT
ftr-310	490	5	,	,	PUNCT
ftr-310	490	6	67(a)(7	67(a)(7	NUM
ftr-310	490	7	)	)	PUNCT
ftr-310	490	8	.	.	PUNCT
ftr-310	491	1	88	88	NUM
ftr-310	491	2	.	.	PUNCT
ftr-310	491	3	i.r.c	i.r.c	NOUN
ftr-310	491	4	.	.	PUNCT
ftr-310	492	1	§	§	PROPN
ftr-310	492	2	851(a	851(a	PROPN
ftr-310	492	3	)	)	PUNCT
ftr-310	492	4	.	.	PUNCT
ftr-310	493	1	89	89	NUM
ftr-310	493	2	.	.	PUNCT
ftr-310	494	1	see	see	VERB
ftr-310	494	2	samuel	samuel	PROPN
ftr-310	494	3	d.	d.	PROPN
ftr-310	494	4	brunson	brunson	PROPN
ftr-310	494	5	,	,	PUNCT
ftr-310	494	6	mutual	mutual	ADJ
ftr-310	494	7	funds	fund	NOUN
ftr-310	494	8	,	,	PUNCT
ftr-310	494	9	fairness	fairness	NOUN
ftr-310	494	10	,	,	PUNCT
ftr-310	494	11	and	and	CCONJ
ftr-310	494	12	the	the	DET
ftr-310	494	13	income	income	NOUN
ftr-310	494	14	gap	gap	NOUN
ftr-310	494	15	8–9	8–9	PROPN
ftr-310	494	16	,	,	PUNCT
ftr-310	494	17	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2131405	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2131405	PROPN
ftr-310	494	18	(	(	PUNCT
ftr-310	494	19	last	last	ADJ
ftr-310	494	20	visited	visit	VERB
ftr-310	494	21	mar	mar	PROPN
ftr-310	494	22	.	.	PROPN
ftr-310	494	23	26	26	NUM
ftr-310	494	24	,	,	PUNCT
ftr-310	494	25	2013	2013	NUM
ftr-310	494	26	)	)	PUNCT
ftr-310	494	27	.	.	PUNCT
ftr-310	495	1	90	90	NUM
ftr-310	495	2	.	.	PUNCT
ftr-310	495	3	i.r.c	i.r.c	NOUN
ftr-310	495	4	.	.	PUNCT
ftr-310	496	1	§	§	PROPN
ftr-310	496	2	852(b)(2)(d	852(b)(2)(d	NUM
ftr-310	496	3	)	)	PUNCT
ftr-310	496	4	.	.	PUNCT
ftr-310	497	1	91	91	NUM
ftr-310	497	2	.	.	PUNCT
ftr-310	498	1	see	see	VERB
ftr-310	498	2	i.r.c	i.r.c	NOUN
ftr-310	498	3	.	.	PUNCT
ftr-310	499	1	§	§	PROPN
ftr-310	499	2	851(b	851(b	PROPN
ftr-310	499	3	)	)	PUNCT
ftr-310	499	4	.	.	PUNCT
ftr-310	500	1	92	92	NUM
ftr-310	500	2	.	.	PUNCT
ftr-310	501	1	i	i	PRON
ftr-310	501	2	d.	d.	PROPN
ftr-310	501	3	93	93	NUM
ftr-310	501	4	.	.	PUNCT
ftr-310	501	5	i.r.c	i.r.c	NOUN
ftr-310	501	6	.	.	PUNCT
ftr-310	502	1	§	§	PROPN
ftr-310	502	2	851(b)(2)(a	851(b)(2)(a	PROPN
ftr-310	502	3	)	)	PUNCT
ftr-310	502	4	.	.	PUNCT
ftr-310	503	1	94	94	NUM
ftr-310	503	2	.	.	PUNCT
ftr-310	504	1	i	i	PRON
ftr-310	504	2	d.	d.	PROPN
ftr-310	504	3	95	95	NUM
ftr-310	504	4	.	.	PUNCT
ftr-310	505	1	see	see	VERB
ftr-310	505	2	,	,	PUNCT
ftr-310	505	3	e.g.	e.g.	ADV
ftr-310	505	4	,	,	PUNCT
ftr-310	505	5	i.r.c	i.r.c	NOUN
ftr-310	505	6	.	.	PUNCT
ftr-310	506	1	§	§	PROPN
ftr-310	506	2	851(b)(2	851(b)(2	NUM
ftr-310	506	3	)	)	PUNCT
ftr-310	506	4	(	(	PUNCT
ftr-310	506	5	1954	1954	NUM
ftr-310	506	6	)	)	PUNCT
ftr-310	506	7	(	(	PUNCT
ftr-310	506	8	to	to	PART
ftr-310	506	9	qualify	qualify	VERB
ftr-310	506	10	as	as	ADP
ftr-310	506	11	a	a	DET
ftr-310	506	12	ric	ric	NOUN
ftr-310	506	13	,	,	PUNCT
ftr-310	506	14	“	"	PUNCT
ftr-310	506	15	at	at	ADP
ftr-310	506	16	least	least	ADV
ftr-310	506	17	99	99	NUM
ftr-310	506	18	%	%	NOUN
ftr-310	506	19	of	of	ADP
ftr-310	506	20	its	its	PRON
ftr-310	506	21	gross	gross	ADJ
ftr-310	506	22	income	income	NOUN
ftr-310	506	23	is	be	AUX
ftr-310	506	24	derived	derive	VERB
ftr-310	506	25	from	from	ADP
ftr-310	506	26	dividends	dividend	NOUN
ftr-310	506	27	,	,	PUNCT
ftr-310	506	28	interest	interest	NOUN
ftr-310	506	29	,	,	PUNCT
ftr-310	506	30	and	and	CCONJ
ftr-310	506	31	gains	gain	NOUN
ftr-310	506	32	from	from	ADP
ftr-310	506	33	the	the	DET
ftr-310	506	34	sale	sale	NOUN
ftr-310	506	35	or	or	CCONJ
ftr-310	506	36	other	other	ADJ
ftr-310	506	37	disposition	disposition	NOUN
ftr-310	506	38	of	of	ADP
ftr-310	506	39	stock	stock	NOUN
ftr-310	506	40	or	or	CCONJ
ftr-310	506	41	securities	security	NOUN
ftr-310	506	42	”	"	PUNCT
ftr-310	506	43	)	)	PUNCT
ftr-310	506	44	.	.	PUNCT
ftr-310	507	1	96	96	NUM
ftr-310	507	2	.	.	PUNCT
ftr-310	507	3	letter	letter	NOUN
ftr-310	507	4	from	from	ADP
ftr-310	507	5	j.	j.	PROPN
ftr-310	507	6	roger	roger	PROPN
ftr-310	507	7	mentz	mentz	PROPN
ftr-310	507	8	,	,	PUNCT
ftr-310	507	9	acting	act	VERB
ftr-310	507	10	assistant	assistant	ADJ
ftr-310	507	11	secretary	secretary	NOUN
ftr-310	507	12	(	(	PUNCT
ftr-310	507	13	tax	tax	NOUN
ftr-310	507	14	policy	policy	NOUN
ftr-310	507	15	)	)	PUNCT
ftr-310	507	16	,	,	PUNCT
ftr-310	507	17	to	to	ADP
ftr-310	507	18	the	the	DET
ftr-310	507	19	hon	hon	PROPN
ftr-310	507	20	.	.	PUNCT
ftr-310	508	1	ronnie	ronnie	PROPN
ftr-310	508	2	g.	g.	PROPN
ftr-310	508	3	flippo	flippo	PROPN
ftr-310	508	4	,	,	PUNCT
ftr-310	508	5	house	house	NOUN
ftr-310	508	6	of	of	ADP
ftr-310	508	7	representatives	representative	NOUN
ftr-310	508	8	,	,	PUNCT
ftr-310	508	9	132	132	NUM
ftr-310	508	10	cong	cong	NOUN
ftr-310	508	11	.	.	PUNCT
ftr-310	509	1	rec	rec	PROPN
ftr-310	509	2	.	.	PROPN
ftr-310	509	3	4047	4047	NUM
ftr-310	509	4	,	,	PUNCT
ftr-310	509	5	4047	4047	NUM
ftr-310	509	6	–	–	PUNCT
ftr-310	509	7	48	48	NUM
ftr-310	509	8	(	(	PUNCT
ftr-310	509	9	1986	1986	NUM
ftr-310	509	10	)	)	PUNCT
ftr-310	510	1	[	[	X
ftr-310	510	2	hereinafter	hereinafter	NOUN
ftr-310	510	3	mentz	mentz	NOUN
ftr-310	510	4	,	,	PUNCT
ftr-310	510	5	letter	letter	NOUN
ftr-310	510	6	to	to	ADP
ftr-310	510	7	the	the	DET
ftr-310	510	8	hon	hon	PROPN
ftr-310	510	9	.	.	PUNCT
ftr-310	511	1	ronnie	ronnie	PROPN
ftr-310	511	2	g.	g.	PROPN
ftr-310	511	3	flippo	flippo	PROPN
ftr-310	511	4	]	]	PUNCT
ftr-310	511	5	.	.	PUNCT
ftr-310	512	1	2013	2013	NUM
ftr-310	512	2	]	]	PUNCT
ftr-310	512	3	preventing	prevent	VERB
ftr-310	512	4	i.r.s	i.r.	NOUN
ftr-310	512	5	.	.	PUNCT
ftr-310	513	1	abuse	abuse	NOUN
ftr-310	513	2	of	of	ADP
ftr-310	513	3	the	the	DET
ftr-310	513	4	tax	tax	NOUN
ftr-310	513	5	system	system	NOUN
ftr-310	513	6	237	237	NUM
ftr-310	513	7	rather	rather	ADV
ftr-310	513	8	than	than	ADP
ftr-310	513	9	directly	directly	ADV
ftr-310	513	10	define	define	VERB
ftr-310	513	11	“	"	PUNCT
ftr-310	513	12	securities	security	NOUN
ftr-310	513	13	,	,	PUNCT
ftr-310	513	14	”	"	PUNCT
ftr-310	513	15	though	though	ADV
ftr-310	513	16	,	,	PUNCT
ftr-310	513	17	congress	congress	PROPN
ftr-310	513	18	chose	choose	VERB
ftr-310	513	19	to	to	PART
ftr-310	513	20	insert	insert	VERB
ftr-310	513	21	a	a	DET
ftr-310	513	22	cross	cross	NOUN
ftr-310	513	23	-	-	NOUN
ftr-310	513	24	reference	reference	NOUN
ftr-310	513	25	to	to	ADP
ftr-310	513	26	the	the	DET
ftr-310	513	27	definition	definition	NOUN
ftr-310	513	28	from	from	ADP
ftr-310	513	29	the	the	DET
ftr-310	513	30	investment	investment	NOUN
ftr-310	513	31	company	company	NOUN
ftr-310	513	32	act	act	NOUN
ftr-310	513	33	of	of	ADP
ftr-310	513	34	1940	1940	NUM
ftr-310	513	35	(	(	PUNCT
ftr-310	513	36	the	the	DET
ftr-310	513	37	“	"	PUNCT
ftr-310	513	38	1940	1940	NUM
ftr-310	513	39	act	act	NOUN
ftr-310	513	40	”	"	PUNCT
ftr-310	513	41	)	)	PUNCT
ftr-310	513	42	.	.	PUNCT
ftr-310	514	1	97	97	NUM
ftr-310	515	1	the	the	DET
ftr-310	515	2	1940	1940	NUM
ftr-310	515	3	act	act	NOUN
ftr-310	515	4	defines	define	VERB
ftr-310	515	5	“	"	PUNCT
ftr-310	515	6	security	security	NOUN
ftr-310	515	7	”	"	PUNCT
ftr-310	515	8	to	to	PART
ftr-310	515	9	include	include	VERB
ftr-310	515	10	,	,	PUNCT
ftr-310	515	11	among	among	ADP
ftr-310	515	12	other	other	ADJ
ftr-310	515	13	things	thing	NOUN
ftr-310	515	14	,	,	PUNCT
ftr-310	515	15	notes	note	NOUN
ftr-310	515	16	and	and	CCONJ
ftr-310	515	17	other	other	ADJ
ftr-310	515	18	evidences	evidence	NOUN
ftr-310	515	19	of	of	ADP
ftr-310	515	20	indebtedness	indebtedness	NOUN
ftr-310	515	21	,	,	PUNCT
ftr-310	515	22	stock	stock	NOUN
ftr-310	515	23	and	and	CCONJ
ftr-310	515	24	other	other	ADJ
ftr-310	515	25	evidences	evidence	NOUN
ftr-310	515	26	of	of	ADP
ftr-310	515	27	equity	equity	NOUN
ftr-310	515	28	interest	interest	NOUN
ftr-310	515	29	,	,	PUNCT
ftr-310	515	30	and	and	CCONJ
ftr-310	515	31	certain	certain	ADJ
ftr-310	515	32	derivatives	derivative	NOUN
ftr-310	515	33	linked	link	VERB
ftr-310	515	34	to	to	ADP
ftr-310	515	35	securities	security	NOUN
ftr-310	515	36	.	.	PUNCT
ftr-310	516	1	98	98	NUM
ftr-310	516	2	congress	congress	PROPN
ftr-310	516	3	apparently	apparently	ADV
ftr-310	516	4	intended	intend	VERB
ftr-310	516	5	this	this	DET
ftr-310	516	6	cross	cross	NOUN
ftr-310	516	7	-	-	NOUN
ftr-310	516	8	reference	reference	NOUN
ftr-310	516	9	to	to	PART
ftr-310	516	10	exclude	exclude	VERB
ftr-310	516	11	commodities	commodity	NOUN
ftr-310	516	12	from	from	ADP
ftr-310	516	13	the	the	DET
ftr-310	516	14	set	set	NOUN
ftr-310	516	15	of	of	ADP
ftr-310	516	16	investments	investment	NOUN
ftr-310	516	17	that	that	PRON
ftr-310	516	18	produces	produce	VERB
ftr-310	516	19	qualifying	qualify	VERB
ftr-310	516	20	income	income	NOUN
ftr-310	516	21	.	.	PUNCT
ftr-310	517	1	99	99	NUM
ftr-310	518	1	the	the	DET
ftr-310	518	2	legislative	legislative	ADJ
ftr-310	518	3	history	history	NOUN
ftr-310	518	4	of	of	ADP
ftr-310	518	5	the	the	DET
ftr-310	518	6	mutual	mutual	ADJ
ftr-310	518	7	fund	fund	NOUN
ftr-310	518	8	provisions	provision	NOUN
ftr-310	518	9	does	do	AUX
ftr-310	518	10	not	not	PART
ftr-310	518	11	explain	explain	VERB
ftr-310	518	12	why	why	SCONJ
ftr-310	518	13	congress	congress	PROPN
ftr-310	518	14	wanted	want	VERB
ftr-310	518	15	to	to	PART
ftr-310	518	16	limit	limit	VERB
ftr-310	518	17	mutual	mutual	ADJ
ftr-310	518	18	funds	fund	NOUN
ftr-310	518	19	’	'	PUNCT
ftr-310	518	20	ability	ability	NOUN
ftr-310	518	21	to	to	PART
ftr-310	518	22	invest	invest	VERB
ftr-310	518	23	in	in	ADP
ftr-310	518	24	commodities	commodity	NOUN
ftr-310	518	25	.	.	PUNCT
ftr-310	519	1	100	100	NUM
ftr-310	519	2	still	still	ADV
ftr-310	519	3	,	,	PUNCT
ftr-310	519	4	the	the	DET
ftr-310	519	5	law	law	NOUN
ftr-310	519	6	makes	make	VERB
ftr-310	519	7	clear	clear	ADJ
ftr-310	519	8	that	that	SCONJ
ftr-310	519	9	congress	congress	PROPN
ftr-310	519	10	intended	intend	VERB
ftr-310	519	11	to	to	PART
ftr-310	519	12	prevent	prevent	VERB
ftr-310	519	13	97	97	NUM
ftr-310	519	14	.	.	PUNCT
ftr-310	520	1	tax	tax	NOUN
ftr-310	520	2	reform	reform	PROPN
ftr-310	520	3	act	act	NOUN
ftr-310	520	4	of	of	ADP
ftr-310	520	5	1986	1986	NUM
ftr-310	520	6	,	,	PUNCT
ftr-310	520	7	p.l	p.l	PROPN
ftr-310	520	8	.	.	PROPN
ftr-310	520	9	99	99	NUM
ftr-310	520	10	-	-	SYM
ftr-310	520	11	514	514	NUM
ftr-310	520	12	,	,	PUNCT
ftr-310	520	13	§	§	PROPN
ftr-310	520	14	653(b	653(b	PROPN
ftr-310	520	15	)	)	PUNCT
ftr-310	520	16	.	.	PUNCT
ftr-310	521	1	98	98	NUM
ftr-310	521	2	.	.	PUNCT
ftr-310	522	1	“	"	PUNCT
ftr-310	522	2	‘	'	PUNCT
ftr-310	522	3	security	security	NOUN
ftr-310	522	4	’	'	PUNCT
ftr-310	522	5	means	mean	VERB
ftr-310	522	6	any	any	DET
ftr-310	522	7	note	note	NOUN
ftr-310	522	8	,	,	PUNCT
ftr-310	522	9	stock	stock	NOUN
ftr-310	522	10	,	,	PUNCT
ftr-310	522	11	treasury	treasury	NOUN
ftr-310	522	12	stock	stock	NOUN
ftr-310	522	13	,	,	PUNCT
ftr-310	522	14	security	security	NOUN
ftr-310	522	15	future	future	NOUN
ftr-310	522	16	,	,	PUNCT
ftr-310	522	17	bond	bond	NOUN
ftr-310	522	18	,	,	PUNCT
ftr-310	522	19	debenture	debenture	NOUN
ftr-310	522	20	,	,	PUNCT
ftr-310	522	21	evidence	evidence	NOUN
ftr-310	522	22	of	of	ADP
ftr-310	522	23	indebtedness	indebtedness	NOUN
ftr-310	522	24	,	,	PUNCT
ftr-310	522	25	certificate	certificate	NOUN
ftr-310	522	26	of	of	ADP
ftr-310	522	27	interest	interest	NOUN
ftr-310	522	28	or	or	CCONJ
ftr-310	522	29	participation	participation	NOUN
ftr-310	522	30	in	in	ADP
ftr-310	522	31	any	any	DET
ftr-310	522	32	profit	profit	NOUN
ftr-310	522	33	-	-	PUNCT
ftr-310	522	34	sharing	share	VERB
ftr-310	522	35	agreement	agreement	NOUN
ftr-310	522	36	,	,	PUNCT
ftr-310	522	37	collateral	collateral	NOUN
ftr-310	522	38	-	-	PUNCT
ftr-310	522	39	trust	trust	NOUN
ftr-310	522	40	certificate	certificate	NOUN
ftr-310	522	41	,	,	PUNCT
ftr-310	522	42	preorganization	preorganization	NOUN
ftr-310	522	43	certificate	certificate	NOUN
ftr-310	522	44	or	or	CCONJ
ftr-310	522	45	subscription	subscription	NOUN
ftr-310	522	46	,	,	PUNCT
ftr-310	522	47	transferable	transferable	ADJ
ftr-310	522	48	share	share	NOUN
ftr-310	522	49	,	,	PUNCT
ftr-310	522	50	investment	investment	NOUN
ftr-310	522	51	contract	contract	NOUN
ftr-310	522	52	,	,	PUNCT
ftr-310	522	53	voting	voting	NOUN
ftr-310	522	54	-	-	PUNCT
ftr-310	522	55	trust	trust	NOUN
ftr-310	522	56	certificate	certificate	NOUN
ftr-310	522	57	,	,	PUNCT
ftr-310	522	58	certificate	certificate	NOUN
ftr-310	522	59	of	of	ADP
ftr-310	522	60	deposit	deposit	NOUN
ftr-310	522	61	for	for	ADP
ftr-310	522	62	a	a	DET
ftr-310	522	63	security	security	NOUN
ftr-310	522	64	,	,	PUNCT
ftr-310	522	65	fractional	fractional	ADJ
ftr-310	522	66	undivided	undivided	ADJ
ftr-310	522	67	interest	interest	NOUN
ftr-310	522	68	in	in	ADP
ftr-310	522	69	oil	oil	NOUN
ftr-310	522	70	,	,	PUNCT
ftr-310	522	71	gas	gas	NOUN
ftr-310	522	72	,	,	PUNCT
ftr-310	522	73	or	or	CCONJ
ftr-310	522	74	other	other	ADJ
ftr-310	522	75	mineral	mineral	NOUN
ftr-310	522	76	rights	right	NOUN
ftr-310	522	77	,	,	PUNCT
ftr-310	522	78	any	any	DET
ftr-310	522	79	put	put	NOUN
ftr-310	522	80	,	,	PUNCT
ftr-310	522	81	call	call	NOUN
ftr-310	522	82	,	,	PUNCT
ftr-310	522	83	straddle	straddle	NOUN
ftr-310	522	84	,	,	PUNCT
ftr-310	522	85	option	option	NOUN
ftr-310	522	86	,	,	PUNCT
ftr-310	522	87	or	or	CCONJ
ftr-310	522	88	privilege	privilege	NOUN
ftr-310	522	89	on	on	ADP
ftr-310	522	90	any	any	DET
ftr-310	522	91	security	security	NOUN
ftr-310	522	92	(	(	PUNCT
ftr-310	522	93	including	include	VERB
ftr-310	522	94	a	a	DET
ftr-310	522	95	certificate	certificate	NOUN
ftr-310	522	96	of	of	ADP
ftr-310	522	97	deposit	deposit	NOUN
ftr-310	522	98	)	)	PUNCT
ftr-310	522	99	or	or	CCONJ
ftr-310	522	100	on	on	ADP
ftr-310	522	101	any	any	DET
ftr-310	522	102	group	group	NOUN
ftr-310	522	103	or	or	CCONJ
ftr-310	522	104	index	index	NOUN
ftr-310	522	105	of	of	ADP
ftr-310	522	106	securities	security	NOUN
ftr-310	522	107	(	(	PUNCT
ftr-310	522	108	including	include	VERB
ftr-310	522	109	any	any	DET
ftr-310	522	110	interest	interest	NOUN
ftr-310	522	111	therein	therein	ADV
ftr-310	522	112	or	or	CCONJ
ftr-310	522	113	based	base	VERB
ftr-310	522	114	on	on	ADP
ftr-310	522	115	the	the	DET
ftr-310	522	116	value	value	NOUN
ftr-310	522	117	thereof	thereof	ADV
ftr-310	522	118	)	)	PUNCT
ftr-310	522	119	,	,	PUNCT
ftr-310	522	120	or	or	CCONJ
ftr-310	522	121	any	any	DET
ftr-310	522	122	put	put	NOUN
ftr-310	522	123	,	,	PUNCT
ftr-310	522	124	call	call	NOUN
ftr-310	522	125	,	,	PUNCT
ftr-310	522	126	straddle	straddle	NOUN
ftr-310	522	127	,	,	PUNCT
ftr-310	522	128	option	option	NOUN
ftr-310	522	129	,	,	PUNCT
ftr-310	522	130	or	or	CCONJ
ftr-310	522	131	privilege	privilege	NOUN
ftr-310	522	132	entered	enter	VERB
ftr-310	522	133	into	into	ADP
ftr-310	522	134	on	on	ADP
ftr-310	522	135	a	a	DET
ftr-310	522	136	national	national	ADJ
ftr-310	522	137	securities	security	NOUN
ftr-310	522	138	exchange	exchange	NOUN
ftr-310	522	139	relating	relate	VERB
ftr-310	522	140	to	to	ADP
ftr-310	522	141	foreign	foreign	ADJ
ftr-310	522	142	currency	currency	NOUN
ftr-310	522	143	,	,	PUNCT
ftr-310	522	144	or	or	CCONJ
ftr-310	522	145	,	,	PUNCT
ftr-310	522	146	in	in	ADP
ftr-310	522	147	general	general	ADJ
ftr-310	522	148	,	,	PUNCT
ftr-310	522	149	any	any	DET
ftr-310	522	150	interest	interest	NOUN
ftr-310	522	151	or	or	CCONJ
ftr-310	522	152	instrument	instrument	NOUN
ftr-310	522	153	commonly	commonly	ADV
ftr-310	522	154	known	know	VERB
ftr-310	522	155	as	as	ADP
ftr-310	522	156	a	a	DET
ftr-310	522	157	‘	'	PUNCT
ftr-310	522	158	security	security	NOUN
ftr-310	522	159	,	,	PUNCT
ftr-310	522	160	’	'	PUNCT
ftr-310	522	161	or	or	CCONJ
ftr-310	522	162	any	any	DET
ftr-310	522	163	certificate	certificate	NOUN
ftr-310	522	164	of	of	ADP
ftr-310	522	165	interest	interest	NOUN
ftr-310	522	166	or	or	CCONJ
ftr-310	522	167	participation	participation	NOUN
ftr-310	522	168	in	in	ADP
ftr-310	522	169	,	,	PUNCT
ftr-310	522	170	temporary	temporary	ADJ
ftr-310	522	171	or	or	CCONJ
ftr-310	522	172	interim	interim	ADJ
ftr-310	522	173	certificate	certificate	NOUN
ftr-310	522	174	for	for	ADP
ftr-310	522	175	,	,	PUNCT
ftr-310	522	176	receipt	receipt	VERB
ftr-310	522	177	for	for	ADP
ftr-310	522	178	,	,	PUNCT
ftr-310	522	179	guarantee	guarantee	NOUN
ftr-310	522	180	of	of	ADP
ftr-310	522	181	,	,	PUNCT
ftr-310	522	182	or	or	CCONJ
ftr-310	522	183	warrant	warrant	NOUN
ftr-310	522	184	or	or	CCONJ
ftr-310	522	185	right	right	ADJ
ftr-310	522	186	to	to	PART
ftr-310	522	187	subscribe	subscribe	VERB
ftr-310	522	188	to	to	ADP
ftr-310	522	189	or	or	CCONJ
ftr-310	522	190	purchase	purchase	VERB
ftr-310	522	191	,	,	PUNCT
ftr-310	522	192	any	any	PRON
ftr-310	522	193	of	of	ADP
ftr-310	522	194	the	the	DET
ftr-310	522	195	foregoing	foregoing	NOUN
ftr-310	522	196	.	.	PUNCT
ftr-310	522	197	”	"	PUNCT
ftr-310	523	1	15	15	NUM
ftr-310	523	2	u.s.c	u.s.c	NOUN
ftr-310	523	3	.	.	PUNCT
ftr-310	524	1	§	§	PROPN
ftr-310	524	2	80a-2(a)(36	80a-2(a)(36	PROPN
ftr-310	524	3	)	)	PUNCT
ftr-310	524	4	.	.	PUNCT
ftr-310	525	1	99	99	NUM
ftr-310	525	2	.	.	PUNCT
ftr-310	526	1	see	see	VERB
ftr-310	526	2	,	,	PUNCT
ftr-310	526	3	e.g.	e.g.	ADV
ftr-310	526	4	,	,	PUNCT
ftr-310	526	5	mentz	mentz	ADJ
ftr-310	526	6	,	,	PUNCT
ftr-310	526	7	letter	letter	NOUN
ftr-310	526	8	to	to	ADP
ftr-310	526	9	the	the	DET
ftr-310	526	10	hon	hon	PROPN
ftr-310	526	11	.	.	PUNCT
ftr-310	527	1	ronnie	ronnie	PROPN
ftr-310	527	2	g.	g.	PROPN
ftr-310	527	3	flippo	flippo	PROPN
ftr-310	527	4	,	,	PUNCT
ftr-310	527	5	supra	supra	PROPN
ftr-310	527	6	note	note	NOUN
ftr-310	527	7	96	96	NUM
ftr-310	527	8	,	,	PUNCT
ftr-310	527	9	at	at	ADP
ftr-310	527	10	4048	4048	NUM
ftr-310	527	11	(	(	PUNCT
ftr-310	527	12	“	"	PUNCT
ftr-310	527	13	[	[	X
ftr-310	527	14	w]e	w]e	NOUN
ftr-310	527	15	would	would	AUX
ftr-310	527	16	generally	generally	ADV
ftr-310	527	17	not	not	PART
ftr-310	527	18	treat	treat	VERB
ftr-310	527	19	as	as	ADP
ftr-310	527	20	qualifying	qualify	VERB
ftr-310	527	21	income	income	NOUN
ftr-310	527	22	gains	gain	NOUN
ftr-310	527	23	from	from	ADP
ftr-310	527	24	trading	trade	VERB
ftr-310	527	25	in	in	ADP
ftr-310	527	26	commodities	commodity	NOUN
ftr-310	527	27	,	,	PUNCT
ftr-310	527	28	even	even	ADV
ftr-310	527	29	if	if	SCONJ
ftr-310	527	30	the	the	DET
ftr-310	527	31	purpose	purpose	NOUN
ftr-310	527	32	of	of	ADP
ftr-310	527	33	that	that	DET
ftr-310	527	34	trading	trading	NOUN
ftr-310	527	35	is	be	AUX
ftr-310	527	36	to	to	PART
ftr-310	527	37	hedge	hedge	VERB
ftr-310	527	38	a	a	DET
ftr-310	527	39	related	relate	VERB
ftr-310	527	40	stock	stock	NOUN
ftr-310	527	41	investment	investment	NOUN
ftr-310	527	42	.	.	PUNCT
ftr-310	527	43	”	"	PUNCT
ftr-310	527	44	)	)	PUNCT
ftr-310	528	1	;	;	PUNCT
ftr-310	528	2	rev	rev	PROPN
ftr-310	528	3	.	.	PROPN
ftr-310	528	4	rul	rul	PROPN
ftr-310	528	5	.	.	PUNCT
ftr-310	529	1	2006	2006	NUM
ftr-310	529	2	-	-	SYM
ftr-310	529	3	1	1	NUM
ftr-310	529	4	,	,	PUNCT
ftr-310	529	5	2006	2006	NUM
ftr-310	529	6	-	-	SYM
ftr-310	529	7	1	1	NUM
ftr-310	529	8	c.b	c.b	PROPN
ftr-310	529	9	.	.	PROPN
ftr-310	529	10	261	261	NUM
ftr-310	529	11	(	(	PUNCT
ftr-310	529	12	“	"	PUNCT
ftr-310	529	13	the	the	DET
ftr-310	529	14	foregoing	foregoing	NOUN
ftr-310	529	15	indicates	indicate	VERB
ftr-310	529	16	that	that	SCONJ
ftr-310	529	17	congress	congress	PROPN
ftr-310	529	18	did	do	AUX
ftr-310	529	19	not	not	PART
ftr-310	529	20	intend	intend	VERB
ftr-310	529	21	for	for	ADP
ftr-310	529	22	the	the	DET
ftr-310	529	23	cross	cross	NOUN
ftr-310	529	24	-	-	NOUN
ftr-310	529	25	reference	reference	NOUN
ftr-310	529	26	to	to	ADP
ftr-310	529	27	the	the	DET
ftr-310	529	28	’	'	PUNCT
ftr-310	529	29	40	40	NUM
ftr-310	529	30	act	act	NOUN
ftr-310	529	31	to	to	PART
ftr-310	529	32	incorporate	incorporate	VERB
ftr-310	529	33	into	into	ADP
ftr-310	529	34	section	section	NOUN
ftr-310	529	35	851(b)(2	851(b)(2	NUM
ftr-310	529	36	)	)	PUNCT
ftr-310	529	37	an	an	DET
ftr-310	529	38	expansive	expansive	ADJ
ftr-310	529	39	construction	construction	NOUN
ftr-310	529	40	of	of	ADP
ftr-310	529	41	the	the	DET
ftr-310	529	42	term	term	NOUN
ftr-310	529	43	‘	'	PUNCT
ftr-310	529	44	securities	security	NOUN
ftr-310	529	45	.	.	PUNCT
ftr-310	529	46	’	'	PUNCT
ftr-310	529	47	”	"	PUNCT
ftr-310	529	48	)	)	PUNCT
ftr-310	529	49	.	.	PUNCT
ftr-310	530	1	100	100	NUM
ftr-310	530	2	.	.	PUNCT
ftr-310	531	1	it	it	PRON
ftr-310	531	2	is	be	AUX
ftr-310	531	3	possible	possible	ADJ
ftr-310	531	4	,	,	PUNCT
ftr-310	531	5	however	however	ADV
ftr-310	531	6	,	,	PUNCT
ftr-310	531	7	to	to	PART
ftr-310	531	8	speculate	speculate	VERB
ftr-310	531	9	as	as	ADP
ftr-310	531	10	to	to	ADP
ftr-310	531	11	congress	congress	PROPN
ftr-310	531	12	’s	’s	PART
ftr-310	531	13	reasoning	reasoning	NOUN
ftr-310	531	14	.	.	PUNCT
ftr-310	532	1	perhaps	perhaps	ADV
ftr-310	532	2	,	,	PUNCT
ftr-310	532	3	for	for	ADP
ftr-310	532	4	example	example	NOUN
ftr-310	532	5	,	,	PUNCT
ftr-310	532	6	congress	congress	PROPN
ftr-310	532	7	believed	believe	VERB
ftr-310	532	8	that	that	SCONJ
ftr-310	532	9	trading	trading	NOUN
ftr-310	532	10	in	in	ADP
ftr-310	532	11	commodities	commodity	NOUN
ftr-310	532	12	constituted	constitute	VERB
ftr-310	532	13	a	a	DET
ftr-310	532	14	trade	trade	NOUN
ftr-310	532	15	or	or	CCONJ
ftr-310	532	16	business	business	NOUN
ftr-310	532	17	.	.	PUNCT
ftr-310	533	1	see	see	VERB
ftr-310	533	2	lee	lee	PROPN
ftr-310	533	3	a.	a.	PROPN
ftr-310	533	4	sheppard	sheppard	PROPN
ftr-310	533	5	,	,	PUNCT
ftr-310	533	6	mutual	mutual	ADJ
ftr-310	533	7	fund	fund	NOUN
ftr-310	533	8	taxation	taxation	NOUN
ftr-310	533	9	:	:	PUNCT
ftr-310	533	10	putting	put	VERB
ftr-310	533	11	square	square	ADJ
ftr-310	533	12	pegs	peg	NOUN
ftr-310	533	13	in	in	ADP
ftr-310	533	14	round	round	ADJ
ftr-310	533	15	holes	hole	NOUN
ftr-310	533	16	,	,	PUNCT
ftr-310	533	17	108	108	NUM
ftr-310	533	18	tax	tax	NOUN
ftr-310	533	19	notes	note	NOUN
ftr-310	533	20	58	58	NUM
ftr-310	533	21	,	,	PUNCT
ftr-310	533	22	60	60	NUM
ftr-310	533	23	(	(	PUNCT
ftr-310	533	24	2005	2005	NUM
ftr-310	533	25	)	)	PUNCT
ftr-310	534	1	[	[	X
ftr-310	534	2	hereinafter	hereinafter	NOUN
ftr-310	534	3	sheppard	sheppard	NOUN
ftr-310	534	4	,	,	PUNCT
ftr-310	534	5	mutual	mutual	ADJ
ftr-310	534	6	fund	fund	NOUN
ftr-310	534	7	taxation	taxation	NOUN
ftr-310	534	8	]	]	PUNCT
ftr-310	534	9	.	.	PUNCT
ftr-310	535	1	because	because	SCONJ
ftr-310	535	2	mutual	mutual	ADJ
ftr-310	535	3	funds	fund	NOUN
ftr-310	535	4	are	be	AUX
ftr-310	535	5	passive	passive	ADJ
ftr-310	535	6	investment	investment	NOUN
ftr-310	535	7	vehicles	vehicle	NOUN
ftr-310	535	8	,	,	PUNCT
ftr-310	535	9	congress	congress	PROPN
ftr-310	535	10	could	could	AUX
ftr-310	535	11	view	view	VERB
ftr-310	535	12	commodity	commodity	NOUN
ftr-310	535	13	income	income	NOUN
ftr-310	535	14	as	as	ADP
ftr-310	535	15	antithetical	antithetical	ADJ
ftr-310	535	16	to	to	ADP
ftr-310	535	17	the	the	DET
ftr-310	535	18	passive	passive	ADJ
ftr-310	535	19	nature	nature	NOUN
ftr-310	535	20	of	of	ADP
ftr-310	535	21	mutual	mutual	ADJ
ftr-310	535	22	funds	fund	NOUN
ftr-310	535	23	.	.	PUNCT
ftr-310	536	1	alternatively	alternatively	ADV
ftr-310	536	2	,	,	PUNCT
ftr-310	536	3	congress	congress	PROPN
ftr-310	536	4	may	may	AUX
ftr-310	536	5	have	have	AUX
ftr-310	536	6	believed	believe	VERB
ftr-310	536	7	that	that	SCONJ
ftr-310	536	8	limiting	limit	VERB
ftr-310	536	9	permissible	permissible	ADJ
ftr-310	536	10	mutual	mutual	ADJ
ftr-310	536	11	fund	fund	NOUN
ftr-310	536	12	investments	investment	NOUN
ftr-310	536	13	to	to	ADP
ftr-310	536	14	securities	security	NOUN
ftr-310	536	15	kept	keep	VERB
ftr-310	536	16	mutual	mutual	ADJ
ftr-310	536	17	funds	fund	NOUN
ftr-310	536	18	within	within	ADP
ftr-310	536	19	the	the	DET
ftr-310	536	20	realm	realm	NOUN
ftr-310	536	21	of	of	ADP
ftr-310	536	22	expertise	expertise	NOUN
ftr-310	536	23	of	of	ADP
ftr-310	536	24	the	the	DET
ftr-310	536	25	securities	securities	PROPN
ftr-310	536	26	and	and	CCONJ
ftr-310	536	27	exchange	exchange	PROPN
ftr-310	536	28	commission	commission	PROPN
ftr-310	536	29	,	,	PUNCT
ftr-310	536	30	which	which	PRON
ftr-310	536	31	regulates	regulate	VERB
ftr-310	536	32	both	both	DET
ftr-310	536	33	securities	security	NOUN
ftr-310	536	34	and	and	CCONJ
ftr-310	536	35	mutual	mutual	ADJ
ftr-310	536	36	funds	fund	NOUN
ftr-310	536	37	.	.	PUNCT
ftr-310	537	1	see	see	VERB
ftr-310	537	2	,	,	PUNCT
ftr-310	537	3	e.g.	e.g.	ADV
ftr-310	537	4	,	,	PUNCT
ftr-310	537	5	donald	donald	PROPN
ftr-310	537	6	c.	c.	PROPN
ftr-310	537	7	langevoort	langevoort	PROPN
ftr-310	537	8	,	,	PUNCT
ftr-310	537	9	the	the	DET
ftr-310	537	10	sec	sec	PROPN
ftr-310	537	11	,	,	PUNCT
ftr-310	537	12	retail	retail	ADJ
ftr-310	537	13	investors	investor	NOUN
ftr-310	537	14	,	,	PUNCT
ftr-310	537	15	and	and	CCONJ
ftr-310	537	16	the	the	DET
ftr-310	537	17	institutionalization	institutionalization	NOUN
ftr-310	537	18	of	of	ADP
ftr-310	537	19	the	the	DET
ftr-310	537	20	securities	security	NOUN
ftr-310	537	21	market	market	NOUN
ftr-310	537	22	,	,	PUNCT
ftr-310	537	23	95	95	NUM
ftr-310	537	24	va	va	NOUN
ftr-310	537	25	.	.	PUNCT
ftr-310	538	1	l.	l.	PROPN
ftr-310	538	2	rev	rev	PROPN
ftr-310	538	3	.	.	PROPN
ftr-310	538	4	1025	1025	NUM
ftr-310	538	5	,	,	PUNCT
ftr-310	538	6	1032	1032	NUM
ftr-310	538	7	(	(	PUNCT
ftr-310	538	8	2009	2009	NUM
ftr-310	538	9	)	)	PUNCT
ftr-310	538	10	(	(	PUNCT
ftr-310	538	11	“	"	PUNCT
ftr-310	538	12	sec	sec	PROPN
ftr-310	538	13	regulation	regulation	NOUN
ftr-310	538	14	of	of	ADP
ftr-310	538	15	the	the	DET
ftr-310	538	16	securities	security	NOUN
ftr-310	538	17	industry	industry	NOUN
ftr-310	538	18	is	be	AUX
ftr-310	538	19	often	often	ADV
ftr-310	538	20	described	describe	VERB
ftr-310	538	21	as	as	ADP
ftr-310	538	22	heavy	heavy	ADJ
ftr-310	538	23	-	-	PUNCT
ftr-310	538	24	handed	handed	ADJ
ftr-310	538	25	,	,	PUNCT
ftr-310	538	26	overly	overly	ADV
ftr-310	538	27	intrusive	intrusive	ADJ
ftr-310	538	28	and	and	CCONJ
ftr-310	538	29	enforcement	enforcement	NOUN
ftr-310	538	30	dominated	dominate	VERB
ftr-310	538	31	.	.	PUNCT
ftr-310	538	32	”	"	PUNCT
ftr-310	538	33	)	)	PUNCT
ftr-310	538	34	;	;	PUNCT
ftr-310	538	35	roberta	roberta	PROPN
ftr-310	538	36	s.	s.	PROPN
ftr-310	538	37	carmel	carmel	PROPN
ftr-310	538	38	,	,	PUNCT
ftr-310	538	39	mutual	mutual	ADJ
ftr-310	538	40	funds	fund	NOUN
ftr-310	538	41	,	,	PUNCT
ftr-310	538	42	pension	pension	NOUN
ftr-310	538	43	funds	fund	NOUN
ftr-310	538	44	,	,	PUNCT
ftr-310	538	45	hedge	hedge	NOUN
ftr-310	538	46	funds	fund	NOUN
ftr-310	538	47	and	and	CCONJ
ftr-310	538	48	stock	stock	NOUN
ftr-310	538	49	market	market	NOUN
ftr-310	538	50	volatility	volatility	NOUN
ftr-310	538	51	—	—	PUNCT
ftr-310	538	52	what	what	DET
ftr-310	538	53	regulation	regulation	NOUN
ftr-310	538	54	by	by	ADP
ftr-310	538	55	the	the	DET
ftr-310	538	56	securities	securities	PROPN
ftr-310	538	57	and	and	CCONJ
ftr-310	538	58	exchange	exchange	PROPN
ftr-310	538	59	commission	commission	NOUN
ftr-310	538	60	is	be	AUX
ftr-310	538	61	appropriate	appropriate	ADJ
ftr-310	538	62	?	?	PUNCT
ftr-310	538	63	,	,	PUNCT
ftr-310	538	64	80	80	NUM
ftr-310	538	65	notre	notre	PROPN
ftr-310	538	66	dame	dame	PROPN
ftr-310	538	67	l.	l.	PROPN
ftr-310	538	68	rev	rev	PROPN
ftr-310	538	69	.	.	PROPN
ftr-310	538	70	909	909	NUM
ftr-310	538	71	,	,	PUNCT
ftr-310	538	72	912	912	NUM
ftr-310	538	73	(	(	PUNCT
ftr-310	538	74	2005	2005	NUM
ftr-310	538	75	)	)	PUNCT
ftr-310	538	76	(	(	PUNCT
ftr-310	538	77	“	"	PUNCT
ftr-310	538	78	[	[	X
ftr-310	538	79	t]he	t]he	ADJ
ftr-310	538	80	sec	sec	PROPN
ftr-310	538	81	regulates	regulate	VERB
ftr-310	538	82	mutual	mutual	ADJ
ftr-310	538	83	funds	fund	NOUN
ftr-310	538	84	.	.	PUNCT
ftr-310	538	85	.	.	PUNCT
ftr-310	538	86	.	.	PUNCT
ftr-310	539	1	.	.	PUNCT
ftr-310	539	2	”	"	PUNCT
ftr-310	540	1	)	)	PUNCT
ftr-310	541	1	.	.	PUNCT
ftr-310	542	1	if	if	SCONJ
ftr-310	542	2	mutual	mutual	ADJ
ftr-310	542	3	funds	fund	NOUN
ftr-310	542	4	could	could	AUX
ftr-310	542	5	238	238	NUM
ftr-310	542	6	florida	florida	PROPN
ftr-310	542	7	tax	tax	NOUN
ftr-310	542	8	review	review	NOUN
ftr-310	542	9	[	[	X
ftr-310	542	10	vol	vol	NOUN
ftr-310	542	11	.	.	NOUN
ftr-310	542	12	14:6	14:6	NUM
ftr-310	542	13	mutual	mutual	ADJ
ftr-310	542	14	funds	fund	NOUN
ftr-310	542	15	from	from	ADP
ftr-310	542	16	investing	invest	VERB
ftr-310	542	17	extensively	extensively	ADV
ftr-310	542	18	in	in	ADP
ftr-310	542	19	commodities	commodity	NOUN
ftr-310	542	20	.	.	PUNCT
ftr-310	543	1	in	in	ADP
ftr-310	543	2	spite	spite	NOUN
ftr-310	543	3	of	of	ADP
ftr-310	543	4	congress	congress	PROPN
ftr-310	543	5	’s	’s	PART
ftr-310	543	6	concerns	concern	NOUN
ftr-310	543	7	,	,	PUNCT
ftr-310	543	8	however	however	ADV
ftr-310	543	9	,	,	PUNCT
ftr-310	543	10	retail	retail	ADJ
ftr-310	543	11	investors	investor	NOUN
ftr-310	543	12	wanted	want	VERB
ftr-310	543	13	access	access	NOUN
ftr-310	543	14	to	to	ADP
ftr-310	543	15	commodity	commodity	NOUN
ftr-310	543	16	returns	return	NOUN
ftr-310	543	17	.	.	PUNCT
ftr-310	544	1	101	101	NUM
ftr-310	544	2	historically	historically	ADV
ftr-310	544	3	,	,	PUNCT
ftr-310	544	4	mutual	mutual	ADJ
ftr-310	544	5	funds	fund	NOUN
ftr-310	544	6	had	have	AUX
ftr-310	544	7	provided	provide	VERB
ftr-310	544	8	investors	investor	NOUN
ftr-310	544	9	with	with	ADP
ftr-310	544	10	indirect	indirect	ADJ
ftr-310	544	11	exposure	exposure	NOUN
ftr-310	544	12	to	to	ADP
ftr-310	544	13	commodities	commodity	NOUN
ftr-310	544	14	by	by	ADP
ftr-310	544	15	investing	invest	VERB
ftr-310	544	16	in	in	ADP
ftr-310	544	17	the	the	DET
ftr-310	544	18	stock	stock	NOUN
ftr-310	544	19	of	of	ADP
ftr-310	544	20	companies	company	NOUN
ftr-310	544	21	that	that	PRON
ftr-310	544	22	dealt	deal	VERB
ftr-310	544	23	in	in	ADP
ftr-310	544	24	those	those	DET
ftr-310	544	25	commodities	commodity	NOUN
ftr-310	544	26	.	.	PUNCT
ftr-310	545	1	102	102	NUM
ftr-310	545	2	however	however	ADV
ftr-310	545	3	,	,	PUNCT
ftr-310	545	4	the	the	DET
ftr-310	545	5	return	return	NOUN
ftr-310	545	6	on	on	ADP
ftr-310	545	7	commodity	commodity	NOUN
ftr-310	545	8	companies	company	NOUN
ftr-310	545	9	deviates	deviate	VERB
ftr-310	545	10	significantly	significantly	ADV
ftr-310	545	11	from	from	ADP
ftr-310	545	12	the	the	DET
ftr-310	545	13	return	return	NOUN
ftr-310	545	14	on	on	ADP
ftr-310	545	15	commodities	commodity	NOUN
ftr-310	545	16	futures	future	NOUN
ftr-310	545	17	.	.	PUNCT
ftr-310	546	1	103	103	NUM
ftr-310	546	2	research	research	NOUN
ftr-310	546	3	in	in	ADP
ftr-310	546	4	the	the	DET
ftr-310	546	5	mid-2000s	mid-2000s	PROPN
ftr-310	546	6	,	,	PUNCT
ftr-310	546	7	however	however	ADV
ftr-310	546	8	,	,	PUNCT
ftr-310	546	9	suggested	suggest	VERB
ftr-310	546	10	that	that	SCONJ
ftr-310	546	11	direct	direct	ADJ
ftr-310	546	12	commodity	commodity	NOUN
ftr-310	546	13	investments	investment	NOUN
ftr-310	546	14	dampened	dampen	VERB
ftr-310	546	15	the	the	DET
ftr-310	546	16	volatility	volatility	NOUN
ftr-310	546	17	generally	generally	ADV
ftr-310	546	18	associated	associate	VERB
ftr-310	546	19	with	with	ADP
ftr-310	546	20	commodities	commodity	NOUN
ftr-310	546	21	.	.	PUNCT
ftr-310	547	1	104	104	NUM
ftr-310	547	2	and	and	CCONJ
ftr-310	547	3	by	by	ADP
ftr-310	547	4	the	the	DET
ftr-310	547	5	mid-2000s	mid-2000s	PROPN
ftr-310	547	6	,	,	PUNCT
ftr-310	547	7	a	a	DET
ftr-310	547	8	number	number	NOUN
ftr-310	547	9	of	of	ADP
ftr-310	547	10	mutual	mutual	ADJ
ftr-310	547	11	funds	fund	NOUN
ftr-310	547	12	had	have	AUX
ftr-310	547	13	stepped	step	VERB
ftr-310	547	14	in	in	ADV
ftr-310	547	15	to	to	PART
ftr-310	547	16	fill	fill	VERB
ftr-310	547	17	that	that	DET
ftr-310	547	18	demand	demand	NOUN
ftr-310	547	19	.	.	PUNCT
ftr-310	548	1	105	105	NUM
ftr-310	548	2	only	only	ADV
ftr-310	548	3	invest	invest	VERB
ftr-310	548	4	in	in	ADP
ftr-310	548	5	securities	security	NOUN
ftr-310	548	6	,	,	PUNCT
ftr-310	548	7	their	their	PRON
ftr-310	548	8	investments	investment	NOUN
ftr-310	548	9	would	would	AUX
ftr-310	548	10	line	line	VERB
ftr-310	548	11	up	up	ADP
ftr-310	548	12	with	with	ADP
ftr-310	548	13	their	their	PRON
ftr-310	548	14	key	key	ADJ
ftr-310	548	15	regulator	regulator	NOUN
ftr-310	548	16	.	.	PUNCT
ftr-310	549	1	still	still	ADV
ftr-310	549	2	,	,	PUNCT
ftr-310	549	3	even	even	ADV
ftr-310	549	4	if	if	SCONJ
ftr-310	549	5	the	the	DET
ftr-310	549	6	securities	security	NOUN
ftr-310	549	7	and	and	CCONJ
ftr-310	549	8	exchange	exchange	PROPN
ftr-310	549	9	commission	commission	NOUN
ftr-310	549	10	could	could	AUX
ftr-310	549	11	not	not	PART
ftr-310	549	12	regulate	regulate	VERB
ftr-310	549	13	a	a	DET
ftr-310	549	14	mutual	mutual	ADJ
ftr-310	549	15	fund	fund	NOUN
ftr-310	549	16	’s	’s	PART
ftr-310	549	17	commodities	commodity	NOUN
ftr-310	549	18	investments	investment	NOUN
ftr-310	549	19	,	,	PUNCT
ftr-310	549	20	those	those	DET
ftr-310	549	21	investments	investment	NOUN
ftr-310	549	22	would	would	AUX
ftr-310	549	23	not	not	PART
ftr-310	549	24	go	go	VERB
ftr-310	549	25	unregulated	unregulated	ADJ
ftr-310	549	26	.	.	PUNCT
ftr-310	550	1	instead	instead	ADV
ftr-310	550	2	,	,	PUNCT
ftr-310	550	3	they	they	PRON
ftr-310	550	4	would	would	AUX
ftr-310	550	5	fall	fall	VERB
ftr-310	550	6	under	under	ADP
ftr-310	550	7	the	the	DET
ftr-310	550	8	jurisdiction	jurisdiction	NOUN
ftr-310	550	9	of	of	ADP
ftr-310	550	10	the	the	DET
ftr-310	550	11	commodities	commodity	NOUN
ftr-310	550	12	futures	futures	PROPN
ftr-310	550	13	trading	trading	NOUN
ftr-310	550	14	commission	commission	NOUN
ftr-310	550	15	,	,	PUNCT
ftr-310	550	16	just	just	ADV
ftr-310	550	17	like	like	ADP
ftr-310	550	18	any	any	DET
ftr-310	550	19	other	other	ADJ
ftr-310	550	20	investor	investor	NOUN
ftr-310	550	21	’s	’s	PART
ftr-310	550	22	commodities	commodity	NOUN
ftr-310	550	23	investments	investment	NOUN
ftr-310	550	24	.	.	PUNCT
ftr-310	551	1	see	see	VERB
ftr-310	551	2	jerry	jerry	PROPN
ftr-310	551	3	w.	w.	PROPN
ftr-310	551	4	markham	markham	PROPN
ftr-310	551	5	,	,	PUNCT
ftr-310	551	6	prohibited	prohibit	VERB
ftr-310	551	7	floor	floor	NOUN
ftr-310	551	8	trading	trading	NOUN
ftr-310	551	9	activities	activity	NOUN
ftr-310	551	10	under	under	ADP
ftr-310	551	11	the	the	DET
ftr-310	551	12	commodity	commodity	NOUN
ftr-310	551	13	exchange	exchange	PROPN
ftr-310	551	14	act	act	PROPN
ftr-310	551	15	,	,	PUNCT
ftr-310	551	16	58	58	NUM
ftr-310	551	17	fordham	fordham	PROPN
ftr-310	551	18	l.	l.	PROPN
ftr-310	551	19	rev	rev	PROPN
ftr-310	551	20	.	.	PROPN
ftr-310	551	21	1	1	NUM
ftr-310	551	22	,	,	PUNCT
ftr-310	551	23	4	4	NUM
ftr-310	551	24	(	(	PUNCT
ftr-310	551	25	1989	1989	NUM
ftr-310	551	26	)	)	PUNCT
ftr-310	551	27	.	.	PUNCT
ftr-310	552	1	congress	congress	PROPN
ftr-310	552	2	may	may	AUX
ftr-310	552	3	,	,	PUNCT
ftr-310	552	4	instead	instead	ADV
ftr-310	552	5	,	,	PUNCT
ftr-310	552	6	have	have	AUX
ftr-310	552	7	acted	act	VERB
ftr-310	552	8	with	with	ADP
ftr-310	552	9	a	a	DET
ftr-310	552	10	paternalistic	paternalistic	ADJ
ftr-310	552	11	impulse	impulse	NOUN
ftr-310	552	12	.	.	PUNCT
ftr-310	553	1	“	"	PUNCT
ftr-310	553	2	mutual	mutual	ADJ
ftr-310	553	3	funds	fund	NOUN
ftr-310	553	4	are	be	AUX
ftr-310	553	5	designed	design	VERB
ftr-310	553	6	for	for	ADP
ftr-310	553	7	unsophisticated	unsophisticated	ADJ
ftr-310	553	8	investors	investor	NOUN
ftr-310	553	9	who	who	PRON
ftr-310	553	10	can	can	AUX
ftr-310	553	11	not	not	PART
ftr-310	553	12	assemble	assemble	VERB
ftr-310	553	13	a	a	DET
ftr-310	553	14	diversified	diversified	ADJ
ftr-310	553	15	portfolio	portfolio	NOUN
ftr-310	553	16	or	or	CCONJ
ftr-310	553	17	evaluate	evaluate	VERB
ftr-310	553	18	the	the	DET
ftr-310	553	19	mutual	mutual	ADJ
ftr-310	553	20	fund	fund	NOUN
ftr-310	553	21	’s	’s	PART
ftr-310	553	22	portfolio	portfolio	NOUN
ftr-310	553	23	.	.	PUNCT
ftr-310	553	24	”	"	PUNCT
ftr-310	554	1	mark	mark	PROPN
ftr-310	554	2	j.	j.	PROPN
ftr-310	554	3	roe	roe	PROPN
ftr-310	554	4	,	,	PUNCT
ftr-310	554	5	a	a	DET
ftr-310	554	6	political	political	ADJ
ftr-310	554	7	theory	theory	NOUN
ftr-310	554	8	of	of	ADP
ftr-310	554	9	american	american	ADJ
ftr-310	554	10	corporate	corporate	ADJ
ftr-310	554	11	finance	finance	NOUN
ftr-310	554	12	,	,	PUNCT
ftr-310	554	13	91	91	NUM
ftr-310	554	14	colum	colum	NOUN
ftr-310	554	15	.	.	PUNCT
ftr-310	555	1	l.	l.	PROPN
ftr-310	555	2	rev	rev	PROPN
ftr-310	555	3	.	.	PROPN
ftr-310	555	4	10	10	NUM
ftr-310	555	5	,	,	PUNCT
ftr-310	555	6	20	20	NUM
ftr-310	555	7	(	(	PUNCT
ftr-310	555	8	1991	1991	NUM
ftr-310	555	9	)	)	PUNCT
ftr-310	555	10	.	.	PUNCT
ftr-310	556	1	as	as	ADP
ftr-310	556	2	a	a	DET
ftr-310	556	3	result	result	NOUN
ftr-310	556	4	,	,	PUNCT
ftr-310	556	5	the	the	DET
ftr-310	556	6	regulation	regulation	NOUN
ftr-310	556	7	of	of	ADP
ftr-310	556	8	mutual	mutual	ADJ
ftr-310	556	9	funds	fund	NOUN
ftr-310	556	10	intends	intend	VERB
ftr-310	556	11	to	to	PART
ftr-310	556	12	“	"	PUNCT
ftr-310	556	13	protect	protect	VERB
ftr-310	556	14	[	[	X
ftr-310	556	15	]	]	X
ftr-310	556	16	the	the	DET
ftr-310	556	17	public	public	NOUN
ftr-310	556	18	,	,	PUNCT
ftr-310	556	19	whose	whose	DET
ftr-310	556	20	funds	fund	NOUN
ftr-310	556	21	have	have	AUX
ftr-310	556	22	been	be	AUX
ftr-310	556	23	intrusted	intrust	VERB
ftr-310	556	24	to	to	ADP
ftr-310	556	25	the	the	DET
ftr-310	556	26	investment	investment	NOUN
ftr-310	556	27	managers	manager	NOUN
ftr-310	556	28	.	.	PUNCT
ftr-310	556	29	”	"	PUNCT
ftr-310	557	1	comm	comm	NOUN
ftr-310	557	2	.	.	PUNCT
ftr-310	558	1	on	on	ADP
ftr-310	558	2	banking	banking	NOUN
ftr-310	558	3	and	and	CCONJ
ftr-310	558	4	currency	currency	NOUN
ftr-310	558	5	,	,	PUNCT
ftr-310	558	6	stock	stock	NOUN
ftr-310	558	7	exchange	exchange	NOUN
ftr-310	558	8	practices	practice	NOUN
ftr-310	558	9	,	,	PUNCT
ftr-310	558	10	s.	s.	PROPN
ftr-310	558	11	rep	rep	PROPN
ftr-310	558	12	.	.	PROPN
ftr-310	558	13	no	no	INTJ
ftr-310	558	14	.	.	PUNCT
ftr-310	558	15	73	73	NUM
ftr-310	558	16	-	-	SYM
ftr-310	558	17	1455	1455	NUM
ftr-310	558	18	,	,	PUNCT
ftr-310	558	19	at	at	ADP
ftr-310	558	20	363	363	NUM
ftr-310	558	21	(	(	PUNCT
ftr-310	558	22	1934	1934	NUM
ftr-310	558	23	)	)	PUNCT
ftr-310	558	24	.	.	PUNCT
ftr-310	559	1	commodities	commodity	NOUN
ftr-310	559	2	markets	market	NOUN
ftr-310	559	3	tend	tend	VERB
ftr-310	559	4	to	to	PART
ftr-310	559	5	be	be	AUX
ftr-310	559	6	volatile	volatile	ADJ
ftr-310	559	7	and	and	CCONJ
ftr-310	559	8	risky	risky	ADJ
ftr-310	559	9	.	.	PUNCT
ftr-310	560	1	robert	robert	PROPN
ftr-310	560	2	s.	s.	PROPN
ftr-310	560	3	pindyck	pindyck	PROPN
ftr-310	560	4	,	,	PUNCT
ftr-310	560	5	volatility	volatility	NOUN
ftr-310	560	6	and	and	CCONJ
ftr-310	560	7	commodity	commodity	NOUN
ftr-310	560	8	price	price	NOUN
ftr-310	560	9	dynamics	dynamic	NOUN
ftr-310	560	10	,	,	PUNCT
ftr-310	560	11	24	24	NUM
ftr-310	560	12	j.	j.	PROPN
ftr-310	560	13	futures	future	NOUN
ftr-310	560	14	mkts	mkts	NOUN
ftr-310	560	15	.	.	PUNCT
ftr-310	561	1	1029	1029	NUM
ftr-310	561	2	,	,	PUNCT
ftr-310	561	3	1029	1029	NUM
ftr-310	561	4	(	(	PUNCT
ftr-310	561	5	2004	2004	NUM
ftr-310	561	6	)	)	PUNCT
ftr-310	561	7	.	.	PUNCT
ftr-310	562	1	congress	congress	PROPN
ftr-310	562	2	may	may	AUX
ftr-310	562	3	have	have	AUX
ftr-310	562	4	decided	decide	VERB
ftr-310	562	5	to	to	PART
ftr-310	562	6	protect	protect	VERB
ftr-310	562	7	mutual	mutual	ADJ
ftr-310	562	8	fund	fund	NOUN
ftr-310	562	9	investors	investor	NOUN
ftr-310	562	10	from	from	ADP
ftr-310	562	11	the	the	DET
ftr-310	562	12	volatility	volatility	NOUN
ftr-310	562	13	inherent	inherent	ADJ
ftr-310	562	14	in	in	ADP
ftr-310	562	15	commodities	commodity	NOUN
ftr-310	562	16	investments	investment	NOUN
ftr-310	562	17	by	by	ADP
ftr-310	562	18	preventing	prevent	VERB
ftr-310	562	19	mutual	mutual	ADJ
ftr-310	562	20	funds	fund	NOUN
ftr-310	562	21	from	from	ADP
ftr-310	562	22	significantly	significantly	ADV
ftr-310	562	23	investing	invest	VERB
ftr-310	562	24	in	in	ADP
ftr-310	562	25	commodities	commodity	NOUN
ftr-310	562	26	.	.	PUNCT
ftr-310	563	1	101	101	NUM
ftr-310	563	2	.	.	PUNCT
ftr-310	564	1	see	see	VERB
ftr-310	564	2	,	,	PUNCT
ftr-310	564	3	e.g.	e.g.	ADV
ftr-310	564	4	,	,	PUNCT
ftr-310	564	5	tim	tim	PROPN
ftr-310	564	6	gray	gray	PROPN
ftr-310	564	7	,	,	PUNCT
ftr-310	564	8	sold	sell	VERB
ftr-310	564	9	on	on	ADP
ftr-310	564	10	pork	pork	NOUN
ftr-310	564	11	bellies	belly	NOUN
ftr-310	564	12	(	(	PUNCT
ftr-310	564	13	and	and	CCONJ
ftr-310	564	14	other	other	ADJ
ftr-310	564	15	commodities	commodity	NOUN
ftr-310	564	16	)	)	PUNCT
ftr-310	564	17	,	,	PUNCT
ftr-310	564	18	n.y	n.y	PROPN
ftr-310	564	19	.	.	PROPN
ftr-310	564	20	times	times	PROPN
ftr-310	564	21	,	,	PUNCT
ftr-310	564	22	oct	oct	PROPN
ftr-310	564	23	.	.	PROPN
ftr-310	564	24	10	10	NUM
ftr-310	564	25	,	,	PUNCT
ftr-310	564	26	2010	2010	NUM
ftr-310	564	27	,	,	PUNCT
ftr-310	564	28	at	at	ADP
ftr-310	564	29	bu13	bu13	PROPN
ftr-310	564	30	(	(	PUNCT
ftr-310	564	31	stating	state	VERB
ftr-310	564	32	that	that	SCONJ
ftr-310	564	33	“	"	PUNCT
ftr-310	564	34	commodities	commodity	NOUN
ftr-310	564	35	have	have	AUX
ftr-310	564	36	become	become	VERB
ftr-310	564	37	an	an	DET
ftr-310	564	38	investing	investing	NOUN
ftr-310	564	39	vogue	vogue	NOUN
ftr-310	564	40	”	"	PUNCT
ftr-310	564	41	)	)	PUNCT
ftr-310	564	42	;	;	PUNCT
ftr-310	564	43	conrad	conrad	PROPN
ftr-310	564	44	de	de	X
ftr-310	564	45	aenlle	aenlle	PROPN
ftr-310	564	46	,	,	PUNCT
ftr-310	564	47	have	have	VERB
ftr-310	564	48	commodities	commodity	NOUN
ftr-310	564	49	become	become	VERB
ftr-310	564	50	the	the	DET
ftr-310	564	51	new	new	ADJ
ftr-310	564	52	tech	tech	NOUN
ftr-310	564	53	stocks	stock	NOUN
ftr-310	564	54	?	?	PUNCT
ftr-310	564	55	,	,	PUNCT
ftr-310	564	56	n.y	n.y	PROPN
ftr-310	564	57	.	.	PROPN
ftr-310	564	58	times	times	PROPN
ftr-310	564	59	,	,	PUNCT
ftr-310	564	60	feb	feb	PROPN
ftr-310	564	61	.	.	PROPN
ftr-310	564	62	5	5	NUM
ftr-310	564	63	,	,	PUNCT
ftr-310	564	64	2006	2006	NUM
ftr-310	564	65	,	,	PUNCT
ftr-310	564	66	§	§	PROPN
ftr-310	564	67	3	3	NUM
ftr-310	564	68	,	,	PUNCT
ftr-310	564	69	at	at	ADP
ftr-310	564	70	5	5	NUM
ftr-310	564	71	.	.	NOUN
ftr-310	564	72	102	102	NUM
ftr-310	564	73	.	.	PUNCT
ftr-310	565	1	tim	tim	PROPN
ftr-310	565	2	gray	gray	PROPN
ftr-310	565	3	,	,	PUNCT
ftr-310	565	4	is	be	AUX
ftr-310	565	5	it	it	PRON
ftr-310	565	6	too	too	ADV
ftr-310	565	7	late	late	ADJ
ftr-310	565	8	to	to	PART
ftr-310	565	9	ride	ride	VERB
ftr-310	565	10	the	the	DET
ftr-310	565	11	energy	energy	NOUN
ftr-310	565	12	bandwagon	bandwagon	NOUN
ftr-310	565	13	?	?	PUNCT
ftr-310	565	14	,	,	PUNCT
ftr-310	565	15	n.y	n.y	PROPN
ftr-310	565	16	.	.	PROPN
ftr-310	565	17	times	times	PROPN
ftr-310	565	18	,	,	PUNCT
ftr-310	565	19	oct	oct	PROPN
ftr-310	565	20	.	.	PROPN
ftr-310	565	21	9	9	NUM
ftr-310	565	22	,	,	PUNCT
ftr-310	565	23	2005	2005	NUM
ftr-310	565	24	,	,	PUNCT
ftr-310	565	25	§	§	PROPN
ftr-310	565	26	3	3	NUM
ftr-310	565	27	,	,	PUNCT
ftr-310	565	28	at	at	ADP
ftr-310	565	29	25	25	NUM
ftr-310	565	30	[	[	NOUN
ftr-310	565	31	hereinafter	hereinafter	NOUN
ftr-310	565	32	gray	gray	NOUN
ftr-310	565	33	,	,	PUNCT
ftr-310	565	34	too	too	ADV
ftr-310	565	35	late	late	ADJ
ftr-310	565	36	to	to	PART
ftr-310	565	37	ride	ride	VERB
ftr-310	565	38	the	the	DET
ftr-310	565	39	energy	energy	NOUN
ftr-310	565	40	bandwagon	bandwagon	NOUN
ftr-310	565	41	]	]	PUNCT
ftr-310	565	42	(	(	PUNCT
ftr-310	565	43	“	"	PUNCT
ftr-310	565	44	he	he	PRON
ftr-310	565	45	says	say	VERB
ftr-310	565	46	he	he	PRON
ftr-310	565	47	has	have	AUX
ftr-310	565	48	reduced	reduce	VERB
ftr-310	565	49	the	the	DET
ftr-310	565	50	fund	fund	NOUN
ftr-310	565	51	’s	’s	PART
ftr-310	565	52	ups	up	NOUN
ftr-310	565	53	and	and	CCONJ
ftr-310	565	54	downs	down	NOUN
ftr-310	565	55	by	by	ADP
ftr-310	565	56	allocating	allocate	VERB
ftr-310	565	57	fewer	few	ADJ
ftr-310	565	58	dollars	dollar	NOUN
ftr-310	565	59	to	to	ADP
ftr-310	565	60	oil	oil	NOUN
ftr-310	565	61	-	-	PUNCT
ftr-310	565	62	related	relate	VERB
ftr-310	565	63	stocks	stock	NOUN
ftr-310	565	64	than	than	ADP
ftr-310	565	65	many	many	ADJ
ftr-310	565	66	of	of	ADP
ftr-310	565	67	his	his	PRON
ftr-310	565	68	peers	peer	NOUN
ftr-310	565	69	,	,	PUNCT
ftr-310	565	70	instead	instead	ADV
ftr-310	565	71	favoring	favor	VERB
ftr-310	565	72	such	such	ADJ
ftr-310	565	73	companies	company	NOUN
ftr-310	565	74	as	as	ADP
ftr-310	565	75	newmont	newmont	PROPN
ftr-310	565	76	mining	mining	PROPN
ftr-310	565	77	,	,	PUNCT
ftr-310	565	78	a	a	DET
ftr-310	565	79	gold	gold	NOUN
ftr-310	565	80	producer	producer	NOUN
ftr-310	565	81	,	,	PUNCT
ftr-310	565	82	and	and	CCONJ
ftr-310	565	83	even	even	ADV
ftr-310	565	84	nucor	nucor	PROPN
ftr-310	565	85	,	,	PUNCT
ftr-310	565	86	a	a	DET
ftr-310	565	87	steel	steel	NOUN
ftr-310	565	88	maker	maker	NOUN
ftr-310	565	89	.	.	PUNCT
ftr-310	565	90	”	"	PUNCT
ftr-310	565	91	)	)	PUNCT
ftr-310	565	92	.	.	PUNCT
ftr-310	566	1	103	103	NUM
ftr-310	566	2	.	.	PUNCT
ftr-310	566	3	gary	gary	PROPN
ftr-310	566	4	gorton	gorton	PROPN
ftr-310	566	5	&	&	CCONJ
ftr-310	566	6	geert	geert	PROPN
ftr-310	566	7	rouwenhorst	rouwenhorst	PROPN
ftr-310	566	8	,	,	PUNCT
ftr-310	566	9	facts	fact	NOUN
ftr-310	566	10	and	and	CCONJ
ftr-310	566	11	fantasies	fantasy	NOUN
ftr-310	566	12	about	about	ADP
ftr-310	566	13	commodity	commodity	NOUN
ftr-310	566	14	futures	future	NOUN
ftr-310	566	15	,	,	PUNCT
ftr-310	566	16	62	62	NUM
ftr-310	566	17	fin	fin	NOUN
ftr-310	566	18	.	.	PUNCT
ftr-310	567	1	analysts	analyst	NOUN
ftr-310	567	2	j.	j.	PROPN
ftr-310	567	3	47	47	NUM
ftr-310	567	4	,	,	PUNCT
ftr-310	567	5	60	60	NUM
ftr-310	567	6	(	(	PUNCT
ftr-310	567	7	mar.-apr	mar.-apr	PROPN
ftr-310	567	8	.	.	PUNCT
ftr-310	567	9	2006	2006	NUM
ftr-310	567	10	)	)	PUNCT
ftr-310	567	11	(	(	PUNCT
ftr-310	567	12	[	[	X
ftr-310	567	13	t]he	t]he	X
ftr-310	567	14	correlation	correlation	NOUN
ftr-310	567	15	between	between	ADP
ftr-310	567	16	[	[	PUNCT
ftr-310	567	17	commodities	commodity	NOUN
ftr-310	567	18	futures	future	NOUN
ftr-310	567	19	and	and	CCONJ
ftr-310	567	20	commodity	commodity	NOUN
ftr-310	567	21	companies	company	NOUN
ftr-310	567	22	]	]	PUNCT
ftr-310	567	23	was	be	AUX
ftr-310	567	24	only	only	ADV
ftr-310	567	25	0.40	0.40	NUM
ftr-310	567	26	.	.	PUNCT
ftr-310	567	27	”	"	PUNCT
ftr-310	567	28	)	)	PUNCT
ftr-310	567	29	.	.	PUNCT
ftr-310	568	1	104	104	NUM
ftr-310	568	2	.	.	PUNCT
ftr-310	569	1	i	i	PRON
ftr-310	569	2	d.	d.	PROPN
ftr-310	569	3	(	(	PUNCT
ftr-310	569	4	“	"	PUNCT
ftr-310	569	5	[	[	X
ftr-310	569	6	t]he	t]he	ADV
ftr-310	569	7	historical	historical	ADJ
ftr-310	569	8	risk	risk	NOUN
ftr-310	569	9	of	of	ADP
ftr-310	569	10	an	an	DET
ftr-310	569	11	investment	investment	NOUN
ftr-310	569	12	in	in	ADP
ftr-310	569	13	commodity	commodity	NOUN
ftr-310	569	14	futures	future	NOUN
ftr-310	569	15	has	have	AUX
ftr-310	569	16	been	be	AUX
ftr-310	569	17	relatively	relatively	ADV
ftr-310	569	18	low	low	ADJ
ftr-310	569	19	.	.	PUNCT
ftr-310	569	20	.	.	PUNCT
ftr-310	569	21	.	.	PUNCT
ftr-310	569	22	.	.	PUNCT
ftr-310	569	23	”	"	PUNCT
ftr-310	569	24	)	)	PUNCT
ftr-310	569	25	.	.	PUNCT
ftr-310	570	1	105	105	NUM
ftr-310	570	2	.	.	PUNCT
ftr-310	571	1	see	see	VERB
ftr-310	571	2	,	,	PUNCT
ftr-310	571	3	e.g.	e.g.	ADV
ftr-310	571	4	,	,	PUNCT
ftr-310	571	5	gray	gray	ADJ
ftr-310	571	6	,	,	PUNCT
ftr-310	571	7	too	too	ADV
ftr-310	571	8	late	late	ADJ
ftr-310	571	9	to	to	PART
ftr-310	571	10	ride	ride	VERB
ftr-310	571	11	the	the	DET
ftr-310	571	12	energy	energy	NOUN
ftr-310	571	13	bandwagon	bandwagon	NOUN
ftr-310	571	14	,	,	PUNCT
ftr-310	571	15	supra	supra	PROPN
ftr-310	571	16	note	note	NOUN
ftr-310	571	17	102	102	NUM
ftr-310	571	18	,	,	PUNCT
ftr-310	571	19	at	at	ADP
ftr-310	571	20	25	25	NUM
ftr-310	571	21	(	(	PUNCT
ftr-310	571	22	“	"	PUNCT
ftr-310	571	23	several	several	ADJ
ftr-310	571	24	companies	company	NOUN
ftr-310	571	25	,	,	PUNCT
ftr-310	571	26	including	include	VERB
ftr-310	571	27	pimco	pimco	NOUN
ftr-310	571	28	in	in	ADP
ftr-310	571	29	newport	newport	PROPN
ftr-310	571	30	beach	beach	PROPN
ftr-310	571	31	,	,	PUNCT
ftr-310	571	32	calif	calif	PROPN
ftr-310	571	33	.	.	PROPN
ftr-310	571	34	,	,	PUNCT
ftr-310	571	35	and	and	CCONJ
ftr-310	571	36	oppenheimerfunds	oppenheimerfund	NOUN
ftr-310	571	37	in	in	ADP
ftr-310	571	38	new	new	PROPN
ftr-310	571	39	york	york	PROPN
ftr-310	571	40	,	,	PUNCT
ftr-310	571	41	offer	offer	VERB
ftr-310	571	42	mutual	mutual	ADJ
ftr-310	571	43	funds	fund	NOUN
ftr-310	571	44	that	that	PRON
ftr-310	571	45	invest	invest	VERB
ftr-310	571	46	in	in	ADP
ftr-310	571	47	commodities	commodity	NOUN
ftr-310	571	48	.	.	PUNCT
ftr-310	571	49	”	"	PUNCT
ftr-310	571	50	)	)	PUNCT
ftr-310	571	51	.	.	PUNCT
ftr-310	572	1	2013	2013	NUM
ftr-310	572	2	]	]	PUNCT
ftr-310	572	3	preventing	prevent	VERB
ftr-310	572	4	i.r.s	i.r.	NOUN
ftr-310	572	5	.	.	PUNCT
ftr-310	573	1	abuse	abuse	NOUN
ftr-310	573	2	of	of	ADP
ftr-310	573	3	the	the	DET
ftr-310	573	4	tax	tax	NOUN
ftr-310	573	5	system	system	NOUN
ftr-310	573	6	239	239	NUM
ftr-310	573	7	though	though	SCONJ
ftr-310	573	8	mutual	mutual	ADJ
ftr-310	573	9	funds	fund	NOUN
ftr-310	573	10	faced	face	VERB
ftr-310	573	11	significant	significant	ADJ
ftr-310	573	12	impediments	impediment	NOUN
ftr-310	573	13	on	on	ADP
ftr-310	573	14	their	their	PRON
ftr-310	573	15	ability	ability	NOUN
ftr-310	573	16	to	to	PART
ftr-310	573	17	invest	invest	VERB
ftr-310	573	18	in	in	ADP
ftr-310	573	19	commodities	commodity	NOUN
ftr-310	573	20	,	,	PUNCT
ftr-310	573	21	they	they	PRON
ftr-310	573	22	attempted	attempt	VERB
ftr-310	573	23	to	to	PART
ftr-310	573	24	circumvent	circumvent	VERB
ftr-310	573	25	the	the	DET
ftr-310	573	26	prohibition	prohibition	NOUN
ftr-310	573	27	by	by	ADP
ftr-310	573	28	investing	invest	VERB
ftr-310	573	29	in	in	ADP
ftr-310	573	30	swaps	swap	NOUN
ftr-310	573	31	on	on	ADP
ftr-310	573	32	commodity	commodity	NOUN
ftr-310	573	33	indices	index	NOUN
ftr-310	573	34	.	.	PUNCT
ftr-310	574	1	a	a	DET
ftr-310	574	2	commodity	commodity	NOUN
ftr-310	574	3	index	index	NOUN
ftr-310	574	4	is	be	AUX
ftr-310	574	5	essentially	essentially	ADV
ftr-310	574	6	a	a	DET
ftr-310	574	7	measure	measure	NOUN
ftr-310	574	8	of	of	ADP
ftr-310	574	9	the	the	DET
ftr-310	574	10	value	value	NOUN
ftr-310	574	11	of	of	ADP
ftr-310	574	12	a	a	DET
ftr-310	574	13	basket	basket	NOUN
ftr-310	574	14	of	of	ADP
ftr-310	574	15	commodities	commodity	NOUN
ftr-310	574	16	,	,	PUNCT
ftr-310	574	17	with	with	SCONJ
ftr-310	574	18	each	each	DET
ftr-310	574	19	commodity	commodity	NOUN
ftr-310	574	20	assigned	assign	VERB
ftr-310	574	21	a	a	DET
ftr-310	574	22	certain	certain	ADJ
ftr-310	574	23	weight	weight	NOUN
ftr-310	574	24	within	within	ADP
ftr-310	574	25	the	the	DET
ftr-310	574	26	basket	basket	NOUN
ftr-310	574	27	.	.	PUNCT
ftr-310	575	1	106	106	NUM
ftr-310	576	1	the	the	DET
ftr-310	576	2	index	index	NOUN
ftr-310	576	3	reflects	reflect	VERB
ftr-310	576	4	the	the	DET
ftr-310	576	5	value	value	NOUN
ftr-310	576	6	of	of	ADP
ftr-310	576	7	the	the	DET
ftr-310	576	8	specified	specify	VERB
ftr-310	576	9	commodities	commodity	NOUN
ftr-310	576	10	;	;	PUNCT
ftr-310	576	11	it	it	PRON
ftr-310	576	12	does	do	AUX
ftr-310	576	13	not	not	PART
ftr-310	576	14	,	,	PUNCT
ftr-310	576	15	however	however	ADV
ftr-310	576	16	,	,	PUNCT
ftr-310	576	17	constitute	constitute	VERB
ftr-310	576	18	an	an	DET
ftr-310	576	19	ownership	ownership	NOUN
ftr-310	576	20	interest	interest	NOUN
ftr-310	576	21	in	in	ADP
ftr-310	576	22	those	those	DET
ftr-310	576	23	commodities	commodity	NOUN
ftr-310	576	24	.	.	PUNCT
ftr-310	577	1	107	107	NUM
ftr-310	577	2	a	a	DET
ftr-310	577	3	swap	swap	NOUN
ftr-310	577	4	is	be	AUX
ftr-310	577	5	a	a	DET
ftr-310	577	6	financial	financial	ADJ
ftr-310	577	7	instrument	instrument	NOUN
ftr-310	577	8	that	that	PRON
ftr-310	577	9	seeks	seek	VERB
ftr-310	577	10	to	to	PART
ftr-310	577	11	provide	provide	VERB
ftr-310	577	12	synthetic	synthetic	NOUN
ftr-310	577	13	(	(	PUNCT
ftr-310	577	14	though	though	SCONJ
ftr-310	577	15	not	not	PART
ftr-310	577	16	legal	legal	ADJ
ftr-310	577	17	)	)	PUNCT
ftr-310	577	18	ownership	ownership	NOUN
ftr-310	577	19	of	of	ADP
ftr-310	577	20	a	a	DET
ftr-310	577	21	financial	financial	ADJ
ftr-310	577	22	asset	asset	NOUN
ftr-310	577	23	or	or	CCONJ
ftr-310	577	24	index	index	NOUN
ftr-310	577	25	.	.	PUNCT
ftr-310	578	1	one	one	NUM
ftr-310	578	2	party	party	NOUN
ftr-310	578	3	to	to	ADP
ftr-310	578	4	the	the	DET
ftr-310	578	5	swap	swap	NOUN
ftr-310	578	6	—	—	PUNCT
ftr-310	578	7	the	the	DET
ftr-310	578	8	long	long	ADJ
ftr-310	578	9	party	party	NOUN
ftr-310	578	10	—	—	PUNCT
ftr-310	578	11	believes	believe	VERB
ftr-310	578	12	that	that	SCONJ
ftr-310	578	13	the	the	DET
ftr-310	578	14	asset	asset	NOUN
ftr-310	578	15	will	will	AUX
ftr-310	578	16	increase	increase	VERB
ftr-310	578	17	in	in	ADP
ftr-310	578	18	value	value	NOUN
ftr-310	578	19	,	,	PUNCT
ftr-310	578	20	while	while	SCONJ
ftr-310	578	21	the	the	DET
ftr-310	578	22	other	other	ADJ
ftr-310	578	23	—	—	PUNCT
ftr-310	578	24	the	the	DET
ftr-310	578	25	short	short	ADJ
ftr-310	578	26	party	party	NOUN
ftr-310	578	27	—	—	PUNCT
ftr-310	578	28	bets	bet	NOUN
ftr-310	578	29	that	that	PRON
ftr-310	578	30	its	its	PRON
ftr-310	578	31	value	value	NOUN
ftr-310	578	32	will	will	AUX
ftr-310	578	33	fall	fall	VERB
ftr-310	578	34	.	.	PUNCT
ftr-310	579	1	108	108	NUM
ftr-310	579	2	under	under	ADP
ftr-310	579	3	the	the	DET
ftr-310	579	4	terms	term	NOUN
ftr-310	579	5	of	of	ADP
ftr-310	579	6	these	these	DET
ftr-310	579	7	commodity	commodity	NOUN
ftr-310	579	8	index	index	NOUN
ftr-310	579	9	swaps	swap	NOUN
ftr-310	579	10	,	,	PUNCT
ftr-310	579	11	a	a	DET
ftr-310	579	12	commodity	commodity	NOUN
ftr-310	579	13	mutual	mutual	ADJ
ftr-310	579	14	fund	fund	NOUN
ftr-310	579	15	would	would	AUX
ftr-310	579	16	take	take	VERB
ftr-310	579	17	the	the	DET
ftr-310	579	18	long	long	ADJ
ftr-310	579	19	position	position	NOUN
ftr-310	579	20	in	in	ADP
ftr-310	579	21	the	the	DET
ftr-310	579	22	swap	swap	NOUN
ftr-310	579	23	,	,	PUNCT
ftr-310	579	24	agreeing	agree	VERB
ftr-310	579	25	to	to	PART
ftr-310	579	26	pay	pay	VERB
ftr-310	579	27	its	its	PRON
ftr-310	579	28	counterparty	counterparty	NOUN
ftr-310	579	29	interest	interest	NOUN
ftr-310	579	30	and	and	CCONJ
ftr-310	579	31	any	any	DET
ftr-310	579	32	depreciation	depreciation	NOUN
ftr-310	579	33	on	on	ADP
ftr-310	579	34	the	the	DET
ftr-310	579	35	index	index	NOUN
ftr-310	579	36	.	.	PUNCT
ftr-310	580	1	in	in	ADP
ftr-310	580	2	return	return	NOUN
ftr-310	580	3	,	,	PUNCT
ftr-310	580	4	the	the	DET
ftr-310	580	5	counterparty	counterparty	NOUN
ftr-310	580	6	would	would	AUX
ftr-310	580	7	pay	pay	VERB
ftr-310	580	8	the	the	DET
ftr-310	580	9	amount	amount	NOUN
ftr-310	580	10	of	of	ADP
ftr-310	580	11	any	any	DET
ftr-310	580	12	appreciation	appreciation	NOUN
ftr-310	580	13	in	in	ADP
ftr-310	580	14	the	the	DET
ftr-310	580	15	index	index	NOUN
ftr-310	580	16	to	to	ADP
ftr-310	580	17	the	the	DET
ftr-310	580	18	mutual	mutual	ADJ
ftr-310	580	19	fund	fund	NOUN
ftr-310	580	20	.	.	PUNCT
ftr-310	581	1	109	109	NUM
ftr-310	581	2	by	by	ADP
ftr-310	581	3	investing	invest	VERB
ftr-310	581	4	in	in	ADP
ftr-310	581	5	these	these	DET
ftr-310	581	6	swaps	swap	NOUN
ftr-310	581	7	,	,	PUNCT
ftr-310	581	8	a	a	DET
ftr-310	581	9	commodity	commodity	NOUN
ftr-310	581	10	mutual	mutual	ADJ
ftr-310	581	11	fund	fund	NOUN
ftr-310	581	12	synthetically	synthetically	ADV
ftr-310	581	13	recreates	recreate	VERB
ftr-310	581	14	an	an	DET
ftr-310	581	15	investment	investment	NOUN
ftr-310	581	16	in	in	ADP
ftr-310	581	17	the	the	DET
ftr-310	581	18	basket	basket	NOUN
ftr-310	581	19	of	of	ADP
ftr-310	581	20	commodities	commodity	NOUN
ftr-310	581	21	represented	represent	VERB
ftr-310	581	22	by	by	ADP
ftr-310	581	23	its	its	PRON
ftr-310	581	24	chosen	choose	VERB
ftr-310	581	25	index	index	NOUN
ftr-310	581	26	.	.	PUNCT
ftr-310	582	1	its	its	PRON
ftr-310	582	2	investors	investor	NOUN
ftr-310	582	3	have	have	VERB
ftr-310	582	4	direct	direct	ADJ
ftr-310	582	5	exposure	exposure	NOUN
ftr-310	582	6	to	to	ADP
ftr-310	582	7	the	the	DET
ftr-310	582	8	value	value	NOUN
ftr-310	582	9	of	of	ADP
ftr-310	582	10	the	the	DET
ftr-310	582	11	commodities	commodity	NOUN
ftr-310	582	12	,	,	PUNCT
ftr-310	582	13	rather	rather	ADV
ftr-310	582	14	than	than	ADP
ftr-310	582	15	an	an	DET
ftr-310	582	16	indirect	indirect	ADJ
ftr-310	582	17	approximation	approximation	NOUN
ftr-310	582	18	of	of	ADP
ftr-310	582	19	their	their	PRON
ftr-310	582	20	return	return	NOUN
ftr-310	582	21	through	through	ADP
ftr-310	582	22	equity	equity	NOUN
ftr-310	582	23	investments	investment	NOUN
ftr-310	582	24	in	in	ADP
ftr-310	582	25	commodity	commodity	NOUN
ftr-310	582	26	-	-	PUNCT
ftr-310	582	27	producing	produce	VERB
ftr-310	582	28	companies	company	NOUN
ftr-310	582	29	.	.	PUNCT
ftr-310	583	1	of	of	ADP
ftr-310	583	2	course	course	ADV
ftr-310	583	3	,	,	PUNCT
ftr-310	583	4	this	this	DET
ftr-310	583	5	strategy	strategy	NOUN
ftr-310	583	6	only	only	ADV
ftr-310	583	7	works	work	VERB
ftr-310	583	8	if	if	SCONJ
ftr-310	583	9	the	the	DET
ftr-310	583	10	commodity	commodity	NOUN
ftr-310	583	11	index	index	NOUN
ftr-310	583	12	swaps	swap	NOUN
ftr-310	583	13	qualify	qualify	VERB
ftr-310	583	14	as	as	ADP
ftr-310	583	15	“	"	PUNCT
ftr-310	583	16	securities	security	NOUN
ftr-310	583	17	”	"	PUNCT
ftr-310	583	18	for	for	ADP
ftr-310	583	19	tax	tax	NOUN
ftr-310	583	20	purposes	purpose	NOUN
ftr-310	583	21	.	.	PUNCT
ftr-310	584	1	otherwise	otherwise	ADV
ftr-310	584	2	,	,	PUNCT
ftr-310	584	3	a	a	DET
ftr-310	584	4	mutual	mutual	ADJ
ftr-310	584	5	fund	fund	NOUN
ftr-310	584	6	can	can	AUX
ftr-310	584	7	not	not	PART
ftr-310	584	8	derive	derive	VERB
ftr-310	584	9	more	more	ADJ
ftr-310	584	10	than	than	ADP
ftr-310	584	11	10	10	NUM
ftr-310	584	12	percent	percent	NOUN
ftr-310	584	13	of	of	ADP
ftr-310	584	14	its	its	PRON
ftr-310	584	15	income	income	NOUN
ftr-310	584	16	from	from	ADP
ftr-310	584	17	such	such	ADJ
ftr-310	584	18	swaps	swap	NOUN
ftr-310	584	19	(	(	PUNCT
ftr-310	584	20	and	and	CCONJ
ftr-310	584	21	from	from	ADP
ftr-310	584	22	any	any	DET
ftr-310	584	23	other	other	ADJ
ftr-310	584	24	assets	asset	NOUN
ftr-310	584	25	it	it	PRON
ftr-310	584	26	owns	own	VERB
ftr-310	584	27	that	that	PRON
ftr-310	584	28	do	do	AUX
ftr-310	584	29	not	not	PART
ftr-310	584	30	qualify	qualify	VERB
ftr-310	584	31	as	as	ADP
ftr-310	584	32	securities	security	NOUN
ftr-310	584	33	)	)	PUNCT
ftr-310	584	34	.	.	PUNCT
ftr-310	585	1	while	while	SCONJ
ftr-310	585	2	the	the	DET
ftr-310	585	3	sec	sec	PROPN
ftr-310	585	4	did	do	AUX
ftr-310	585	5	not	not	PART
ftr-310	585	6	rule	rule	VERB
ftr-310	585	7	on	on	ADP
ftr-310	585	8	whether	whether	SCONJ
ftr-310	585	9	commodity	commodity	NOUN
ftr-310	585	10	index	index	NOUN
ftr-310	585	11	swaps	swap	NOUN
ftr-310	585	12	qualified	qualified	ADJ
ftr-310	585	13	as	as	ADP
ftr-310	585	14	securities	security	NOUN
ftr-310	585	15	under	under	ADP
ftr-310	585	16	the	the	DET
ftr-310	585	17	1940	1940	NUM
ftr-310	585	18	act	act	NOUN
ftr-310	585	19	,	,	PUNCT
ftr-310	585	20	it	it	PRON
ftr-310	585	21	had	have	AUX
ftr-310	585	22	issued	issue	VERB
ftr-310	585	23	no	no	DET
ftr-310	585	24	-	-	PUNCT
ftr-310	585	25	action	action	NOUN
ftr-310	585	26	letters	letter	NOUN
ftr-310	585	27	that	that	PRON
ftr-310	585	28	permitted	permit	VERB
ftr-310	585	29	funds	fund	NOUN
ftr-310	585	30	to	to	PART
ftr-310	585	31	treat	treat	VERB
ftr-310	585	32	certain	certain	ADJ
ftr-310	585	33	commodity	commodity	NOUN
ftr-310	585	34	-	-	PUNCT
ftr-310	585	35	related	relate	VERB
ftr-310	585	36	dividends	dividend	NOUN
ftr-310	585	37	as	as	ADP
ftr-310	585	38	securities	security	NOUN
ftr-310	585	39	for	for	ADP
ftr-310	585	40	1940	1940	NUM
ftr-310	585	41	act	act	NOUN
ftr-310	585	42	purposes	purpose	NOUN
ftr-310	585	43	.	.	PUNCT
ftr-310	586	1	110	110	NUM
ftr-310	586	2	the	the	DET
ftr-310	586	3	106	106	NUM
ftr-310	586	4	.	.	PUNCT
ftr-310	586	5	ke	ke	PROPN
ftr-310	586	6	tang	tang	PROPN
ftr-310	586	7	&	&	CCONJ
ftr-310	586	8	wei	wei	PROPN
ftr-310	586	9	xiong	xiong	PROPN
ftr-310	586	10	,	,	PUNCT
ftr-310	586	11	index	index	NOUN
ftr-310	586	12	investment	investment	NOUN
ftr-310	586	13	and	and	CCONJ
ftr-310	586	14	financialization	financialization	NOUN
ftr-310	586	15	of	of	ADP
ftr-310	586	16	commodities	commodity	NOUN
ftr-310	586	17	6	6	NUM
ftr-310	586	18	(	(	PUNCT
ftr-310	586	19	nat’l	nat’l	NUM
ftr-310	586	20	bureau	bureau	PROPN
ftr-310	586	21	econ	econ	PROPN
ftr-310	586	22	.	.	PUNCT
ftr-310	587	1	res	re	NOUN
ftr-310	587	2	.	.	PROPN
ftr-310	587	3	,	,	PUNCT
ftr-310	587	4	working	work	VERB
ftr-310	587	5	paper	paper	NOUN
ftr-310	587	6	no	no	INTJ
ftr-310	587	7	.	.	PROPN
ftr-310	587	8	16385	16385	NUM
ftr-310	587	9	,	,	PUNCT
ftr-310	587	10	2010	2010	NUM
ftr-310	587	11	)	)	PUNCT
ftr-310	587	12	,	,	PUNCT
ftr-310	587	13	http://papers.nber.org/tmp/16489-w16385.pdf	http://papers.nber.org/tmp/16489-w16385.pdf	PROPN
ftr-310	587	14	.	.	PUNCT
ftr-310	587	15	107	107	NUM
ftr-310	587	16	.	.	PUNCT
ftr-310	588	1	see	see	VERB
ftr-310	588	2	,	,	PUNCT
ftr-310	588	3	e.g.	e.g.	ADV
ftr-310	588	4	,	,	PUNCT
ftr-310	588	5	wai	wai	PROPN
ftr-310	588	6	mun	mun	PROPN
ftr-310	588	7	fong	fong	PROPN
ftr-310	588	8	&	&	CCONJ
ftr-310	588	9	kim	kim	PROPN
ftr-310	588	10	hock	hock	PROPN
ftr-310	588	11	see	see	VERB
ftr-310	588	12	,	,	PUNCT
ftr-310	588	13	modelling	model	VERB
ftr-310	588	14	the	the	DET
ftr-310	588	15	conditional	conditional	ADJ
ftr-310	588	16	volatility	volatility	NOUN
ftr-310	588	17	of	of	ADP
ftr-310	588	18	commodity	commodity	NOUN
ftr-310	588	19	index	index	NOUN
ftr-310	588	20	futures	future	NOUN
ftr-310	588	21	as	as	ADP
ftr-310	588	22	a	a	DET
ftr-310	588	23	regime	regime	NOUN
ftr-310	588	24	switching	switch	VERB
ftr-310	588	25	process	process	NOUN
ftr-310	588	26	,	,	PUNCT
ftr-310	588	27	16	16	NUM
ftr-310	588	28	j.	j.	PROPN
ftr-310	588	29	applied	apply	VERB
ftr-310	588	30	econometrics	econometrics	NOUN
ftr-310	588	31	133	133	NUM
ftr-310	588	32	,	,	PUNCT
ftr-310	588	33	136	136	NUM
ftr-310	588	34	(	(	PUNCT
ftr-310	588	35	2001	2001	NUM
ftr-310	588	36	)	)	PUNCT
ftr-310	588	37	(	(	PUNCT
ftr-310	588	38	“	"	PUNCT
ftr-310	588	39	the	the	DET
ftr-310	588	40	gsci	gsci	NOUN
ftr-310	588	41	is	be	AUX
ftr-310	588	42	an	an	DET
ftr-310	588	43	index	index	NOUN
ftr-310	588	44	of	of	ADP
ftr-310	588	45	‘	'	PUNCT
ftr-310	588	46	spot	spot	NOUN
ftr-310	588	47	prices	price	NOUN
ftr-310	588	48	’	'	PUNCT
ftr-310	588	49	or	or	CCONJ
ftr-310	588	50	,	,	PUNCT
ftr-310	588	51	more	more	ADV
ftr-310	588	52	precisely	precisely	ADV
ftr-310	588	53	,	,	PUNCT
ftr-310	588	54	prices	price	NOUN
ftr-310	588	55	of	of	ADP
ftr-310	588	56	nearest	near	ADJ
ftr-310	588	57	futures	future	NOUN
ftr-310	588	58	contracts	contract	NOUN
ftr-310	588	59	for	for	ADP
ftr-310	588	60	a	a	DET
ftr-310	588	61	basket	basket	NOUN
ftr-310	588	62	of	of	ADP
ftr-310	588	63	commodities	commodity	NOUN
ftr-310	588	64	representing	represent	VERB
ftr-310	588	65	all	all	DET
ftr-310	588	66	commodity	commodity	NOUN
ftr-310	588	67	sectors	sector	NOUN
ftr-310	588	68	such	such	ADJ
ftr-310	588	69	as	as	ADP
ftr-310	588	70	energy	energy	NOUN
ftr-310	588	71	,	,	PUNCT
ftr-310	588	72	metals	metal	NOUN
ftr-310	588	73	,	,	PUNCT
ftr-310	588	74	livestock	livestock	NOUN
ftr-310	588	75	and	and	CCONJ
ftr-310	588	76	agricultural	agricultural	ADJ
ftr-310	588	77	products	product	NOUN
ftr-310	588	78	.	.	PUNCT
ftr-310	588	79	”	"	PUNCT
ftr-310	588	80	)	)	PUNCT
ftr-310	588	81	.	.	PUNCT
ftr-310	589	1	108	108	NUM
ftr-310	589	2	.	.	PUNCT
ftr-310	590	1	samuel	samuel	PROPN
ftr-310	590	2	d.	d.	PROPN
ftr-310	590	3	brunson	brunson	PROPN
ftr-310	590	4	,	,	PUNCT
ftr-310	590	5	elective	elective	ADJ
ftr-310	590	6	taxation	taxation	NOUN
ftr-310	590	7	of	of	ADP
ftr-310	590	8	risk	risk	NOUN
ftr-310	590	9	-	-	PUNCT
ftr-310	590	10	based	base	VERB
ftr-310	590	11	financial	financial	ADJ
ftr-310	590	12	instruments	instrument	NOUN
ftr-310	590	13	:	:	PUNCT
ftr-310	590	14	a	a	DET
ftr-310	590	15	proposal	proposal	NOUN
ftr-310	590	16	,	,	PUNCT
ftr-310	590	17	8	8	NUM
ftr-310	590	18	hous	hous	ADJ
ftr-310	590	19	.	.	PUNCT
ftr-310	591	1	bus	bus	NOUN
ftr-310	591	2	.	.	PUNCT
ftr-310	591	3	&	&	CCONJ
ftr-310	591	4	tax	tax	PROPN
ftr-310	591	5	l.j	l.j	PROPN
ftr-310	591	6	.	.	PROPN
ftr-310	591	7	1	1	NUM
ftr-310	591	8	,	,	PUNCT
ftr-310	591	9	8	8	NUM
ftr-310	591	10	(	(	PUNCT
ftr-310	591	11	2007	2007	NUM
ftr-310	591	12	)	)	PUNCT
ftr-310	591	13	(	(	PUNCT
ftr-310	591	14	“	"	PUNCT
ftr-310	591	15	very	very	ADV
ftr-310	591	16	generally	generally	ADV
ftr-310	591	17	,	,	PUNCT
ftr-310	591	18	swaps	swap	NOUN
ftr-310	591	19	call	call	VERB
ftr-310	591	20	for	for	ADP
ftr-310	591	21	.	.	PUNCT
ftr-310	591	22	.	.	PUNCT
ftr-310	591	23	.	.	PUNCT
ftr-310	592	1	payments	payment	NOUN
ftr-310	592	2	between	between	ADP
ftr-310	592	3	counterparties	counterpartie	NOUN
ftr-310	592	4	,	,	PUNCT
ftr-310	592	5	based	base	VERB
ftr-310	592	6	on	on	ADP
ftr-310	592	7	the	the	DET
ftr-310	592	8	movement	movement	NOUN
ftr-310	592	9	of	of	ADP
ftr-310	592	10	an	an	DET
ftr-310	592	11	objective	objective	ADJ
ftr-310	592	12	financial	financial	ADJ
ftr-310	592	13	reference	reference	NOUN
ftr-310	592	14	.	.	PUNCT
ftr-310	592	15	”	"	PUNCT
ftr-310	592	16	)	)	PUNCT
ftr-310	592	17	.	.	PUNCT
ftr-310	593	1	109	109	NUM
ftr-310	593	2	.	.	PUNCT
ftr-310	593	3	sheppard	sheppard	NOUN
ftr-310	593	4	,	,	PUNCT
ftr-310	593	5	mutual	mutual	ADJ
ftr-310	593	6	fund	fund	NOUN
ftr-310	593	7	taxation	taxation	NOUN
ftr-310	593	8	,	,	PUNCT
ftr-310	593	9	supra	supra	PROPN
ftr-310	593	10	note	note	PROPN
ftr-310	593	11	100	100	NUM
ftr-310	593	12	,	,	PUNCT
ftr-310	593	13	at	at	ADP
ftr-310	593	14	61	61	NUM
ftr-310	593	15	.	.	PUNCT
ftr-310	594	1	110	110	NUM
ftr-310	594	2	.	.	PUNCT
ftr-310	595	1	see	see	VERB
ftr-310	595	2	,	,	PUNCT
ftr-310	595	3	e.g.	e.g.	ADV
ftr-310	595	4	,	,	PUNCT
ftr-310	595	5	mallory	mallory	PROPN
ftr-310	595	6	randall	randall	PROPN
ftr-310	595	7	corp	corp	PROPN
ftr-310	595	8	.	.	PROPN
ftr-310	595	9	,	,	PUNCT
ftr-310	595	10	sec	sec	PROPN
ftr-310	595	11	no	no	DET
ftr-310	595	12	-	-	PUNCT
ftr-310	595	13	action	action	NOUN
ftr-310	595	14	letter	letter	NOUN
ftr-310	595	15	,	,	PUNCT
ftr-310	595	16	fed	fed	PROPN
ftr-310	595	17	.	.	PUNCT
ftr-310	596	1	sec	sec	PROPN
ftr-310	596	2	.	.	PROPN
ftr-310	596	3	l.	l.	PROPN
ftr-310	596	4	rep	rep	PROPN
ftr-310	596	5	.	.	PROPN
ftr-310	596	6	(	(	PUNCT
ftr-310	596	7	cch	cch	PROPN
ftr-310	596	8	)	)	PUNCT
ftr-310	596	9	no	no	NOUN
ftr-310	596	10	.	.	NOUN
ftr-310	596	11	102080058	102080058	NUM
ftr-310	596	12	(	(	PUNCT
ftr-310	596	13	oct	oct	PROPN
ftr-310	596	14	.	.	PROPN
ftr-310	596	15	3	3	NUM
ftr-310	596	16	,	,	PUNCT
ftr-310	596	17	1980	1980	NUM
ftr-310	596	18	)	)	PUNCT
ftr-310	596	19	(	(	PUNCT
ftr-310	596	20	treating	treat	VERB
ftr-310	596	21	options	option	NOUN
ftr-310	596	22	on	on	ADP
ftr-310	596	23	commodities	commodity	NOUN
ftr-310	596	24	as	as	ADP
ftr-310	596	25	securities	security	NOUN
ftr-310	596	26	for	for	ADP
ftr-310	596	27	purposes	purpose	NOUN
ftr-310	596	28	of	of	ADP
ftr-310	596	29	section	section	NOUN
ftr-310	596	30	2(a)(36	2(a)(36	NUM
ftr-310	596	31	)	)	PUNCT
ftr-310	596	32	of	of	ADP
ftr-310	596	33	the	the	DET
ftr-310	596	34	1940	1940	NUM
ftr-310	596	35	act	act	NOUN
ftr-310	596	36	)	)	PUNCT
ftr-310	596	37	;	;	PUNCT
ftr-310	596	38	thomas	thomas	PROPN
ftr-310	596	39	beard	beard	PROPN
ftr-310	596	40	,	,	PUNCT
ftr-310	596	41	sec	sec	PROPN
ftr-310	596	42	no240	no240	PROPN
ftr-310	596	43	florida	florida	PROPN
ftr-310	596	44	tax	tax	NOUN
ftr-310	596	45	review	review	NOUN
ftr-310	597	1	[	[	X
ftr-310	597	2	vol	vol	NOUN
ftr-310	597	3	.	.	NOUN
ftr-310	597	4	14:6	14:6	NUM
ftr-310	597	5	commodity	commodity	NOUN
ftr-310	597	6	mutual	mutual	ADJ
ftr-310	597	7	funds	fund	NOUN
ftr-310	597	8	received	receive	VERB
ftr-310	597	9	opinions	opinion	NOUN
ftr-310	597	10	of	of	ADP
ftr-310	597	11	counsel	counsel	NOUN
ftr-310	597	12	,	,	PUNCT
ftr-310	597	13	based	base	VERB
ftr-310	597	14	on	on	ADP
ftr-310	597	15	this	this	DET
ftr-310	597	16	sec	sec	PROPN
ftr-310	597	17	precedent	precedent	NOUN
ftr-310	597	18	,	,	PUNCT
ftr-310	597	19	that	that	SCONJ
ftr-310	597	20	they	they	PRON
ftr-310	597	21	could	could	AUX
ftr-310	597	22	treat	treat	VERB
ftr-310	597	23	commodity	commodity	NOUN
ftr-310	597	24	index	index	NOUN
ftr-310	597	25	swaps	swap	NOUN
ftr-310	597	26	as	as	ADP
ftr-310	597	27	securities	security	NOUN
ftr-310	597	28	for	for	ADP
ftr-310	597	29	tax	tax	NOUN
ftr-310	597	30	purposes	purpose	NOUN
ftr-310	597	31	,	,	PUNCT
ftr-310	597	32	and	and	CCONJ
ftr-310	597	33	that	that	SCONJ
ftr-310	597	34	they	they	PRON
ftr-310	597	35	produced	produce	VERB
ftr-310	597	36	qualifying	qualifying	NOUN
ftr-310	597	37	income	income	NOUN
ftr-310	597	38	.	.	PUNCT
ftr-310	598	1	111	111	NUM
ftr-310	598	2	however	however	ADV
ftr-310	598	3	,	,	PUNCT
ftr-310	598	4	commodity	commodity	NOUN
ftr-310	598	5	mutual	mutual	ADJ
ftr-310	598	6	funds	fund	NOUN
ftr-310	598	7	received	receive	VERB
ftr-310	598	8	a	a	DET
ftr-310	598	9	blow	blow	NOUN
ftr-310	598	10	at	at	ADP
ftr-310	598	11	the	the	DET
ftr-310	598	12	beginning	beginning	NOUN
ftr-310	598	13	of	of	ADP
ftr-310	598	14	2006	2006	NUM
ftr-310	598	15	.	.	PUNCT
ftr-310	599	1	the	the	DET
ftr-310	599	2	i.r.s	i.r.s	PROPN
ftr-310	599	3	.	.	PROPN
ftr-310	599	4	issued	issue	VERB
ftr-310	599	5	a	a	DET
ftr-310	599	6	revenue	revenue	NOUN
ftr-310	599	7	ruling	ruling	NOUN
ftr-310	599	8	in	in	ADP
ftr-310	599	9	which	which	PRON
ftr-310	599	10	it	it	PRON
ftr-310	599	11	held	hold	VERB
ftr-310	599	12	that	that	SCONJ
ftr-310	599	13	commodity	commodity	NOUN
ftr-310	599	14	index	index	NOUN
ftr-310	599	15	swaps	swap	NOUN
ftr-310	599	16	did	do	AUX
ftr-310	599	17	not	not	PART
ftr-310	599	18	qualify	qualify	VERB
ftr-310	599	19	as	as	ADP
ftr-310	599	20	securities	security	NOUN
ftr-310	599	21	for	for	ADP
ftr-310	599	22	purposes	purpose	NOUN
ftr-310	599	23	of	of	ADP
ftr-310	599	24	the	the	DET
ftr-310	599	25	tax	tax	NOUN
ftr-310	599	26	law	law	NOUN
ftr-310	599	27	.	.	PUNCT
ftr-310	600	1	112	112	NUM
ftr-310	600	2	because	because	SCONJ
ftr-310	600	3	the	the	DET
ftr-310	600	4	returns	return	NOUN
ftr-310	600	5	on	on	ADP
ftr-310	600	6	commodity	commodity	NOUN
ftr-310	600	7	index	index	NOUN
ftr-310	600	8	swaps	swap	NOUN
ftr-310	600	9	derived	derive	VERB
ftr-310	600	10	from	from	ADP
ftr-310	600	11	the	the	DET
ftr-310	600	12	value	value	NOUN
ftr-310	600	13	of	of	ADP
ftr-310	600	14	commodities	commodity	NOUN
ftr-310	600	15	,	,	PUNCT
ftr-310	600	16	not	not	PART
ftr-310	600	17	securities	security	NOUN
ftr-310	600	18	,	,	PUNCT
ftr-310	600	19	excluding	exclude	VERB
ftr-310	600	20	them	they	PRON
ftr-310	600	21	from	from	ADP
ftr-310	600	22	the	the	DET
ftr-310	600	23	set	set	NOUN
ftr-310	600	24	of	of	ADP
ftr-310	600	25	assets	asset	NOUN
ftr-310	600	26	that	that	PRON
ftr-310	600	27	produced	produce	VERB
ftr-310	600	28	qualifying	qualifying	NOUN
ftr-310	600	29	income	income	NOUN
ftr-310	600	30	fit	fit	NOUN
ftr-310	600	31	comfortably	comfortably	ADV
ftr-310	600	32	within	within	ADP
ftr-310	600	33	congress	congress	PROPN
ftr-310	600	34	’s	’s	PART
ftr-310	600	35	intent	intent	NOUN
ftr-310	600	36	.	.	PUNCT
ftr-310	601	1	thus	thus	ADV
ftr-310	601	2	,	,	PUNCT
ftr-310	601	3	the	the	DET
ftr-310	601	4	i.r.s	i.r.	NOUN
ftr-310	601	5	.	.	PUNCT
ftr-310	601	6	disqualified	disqualify	VERB
ftr-310	601	7	such	such	ADJ
ftr-310	601	8	swaps	swap	NOUN
ftr-310	601	9	.	.	PUNCT
ftr-310	602	1	within	within	ADP
ftr-310	602	2	the	the	DET
ftr-310	602	3	year	year	NOUN
ftr-310	602	4	,	,	PUNCT
ftr-310	602	5	however	however	ADV
ftr-310	602	6	,	,	PUNCT
ftr-310	602	7	the	the	DET
ftr-310	602	8	funds	fund	NOUN
ftr-310	602	9	figured	figure	VERB
ftr-310	602	10	out	out	ADP
ftr-310	602	11	two	two	NUM
ftr-310	602	12	paths	path	NOUN
ftr-310	602	13	they	they	PRON
ftr-310	602	14	could	could	AUX
ftr-310	602	15	use	use	VERB
ftr-310	602	16	to	to	PART
ftr-310	602	17	gain	gain	VERB
ftr-310	602	18	direct	direct	ADJ
ftr-310	602	19	exposure	exposure	NOUN
ftr-310	602	20	to	to	ADP
ftr-310	602	21	commodities	commodity	NOUN
ftr-310	602	22	for	for	ADP
ftr-310	602	23	their	their	PRON
ftr-310	602	24	investors	investor	NOUN
ftr-310	602	25	:	:	PUNCT
ftr-310	602	26	commoditylinked	commoditylinke	VERB
ftr-310	602	27	notes	note	NOUN
ftr-310	602	28	and	and	CCONJ
ftr-310	602	29	wholly	wholly	ADV
ftr-310	602	30	-	-	PUNCT
ftr-310	602	31	owned	own	VERB
ftr-310	602	32	tax	tax	NOUN
ftr-310	602	33	-	-	PUNCT
ftr-310	602	34	haven	haven	NOUN
ftr-310	602	35	subsidiaries	subsidiary	NOUN
ftr-310	602	36	.	.	PUNCT
ftr-310	603	1	and	and	CCONJ
ftr-310	603	2	not	not	PART
ftr-310	603	3	only	only	ADV
ftr-310	603	4	did	do	VERB
ftr-310	603	5	the	the	DET
ftr-310	603	6	i.r.s	i.r.s	NOUN
ftr-310	603	7	.	.	PUNCT
ftr-310	604	1	not	not	PART
ftr-310	604	2	object	object	VERB
ftr-310	604	3	to	to	ADP
ftr-310	604	4	these	these	DET
ftr-310	604	5	investments	investment	NOUN
ftr-310	604	6	,	,	PUNCT
ftr-310	604	7	it	it	PRON
ftr-310	604	8	explicitly	explicitly	ADV
ftr-310	604	9	permitted	permit	VERB
ftr-310	604	10	mutual	mutual	ADJ
ftr-310	604	11	funds	fund	NOUN
ftr-310	604	12	to	to	PART
ftr-310	604	13	count	count	VERB
ftr-310	604	14	such	such	ADJ
ftr-310	604	15	investments	investment	NOUN
ftr-310	604	16	as	as	ADP
ftr-310	604	17	securities	security	NOUN
ftr-310	604	18	for	for	ADP
ftr-310	604	19	purposes	purpose	NOUN
ftr-310	604	20	of	of	ADP
ftr-310	604	21	mutual	mutual	ADJ
ftr-310	604	22	fund	fund	NOUN
ftr-310	604	23	qualifications	qualification	NOUN
ftr-310	604	24	.	.	PUNCT
ftr-310	605	1	in	in	ADP
ftr-310	605	2	doing	do	VERB
ftr-310	605	3	so	so	ADV
ftr-310	605	4	,	,	PUNCT
ftr-310	605	5	it	it	PRON
ftr-310	605	6	ignored	ignore	VERB
ftr-310	605	7	the	the	DET
ftr-310	605	8	plain	plain	ADJ
ftr-310	605	9	language	language	NOUN
ftr-310	605	10	of	of	ADP
ftr-310	605	11	the	the	DET
ftr-310	605	12	tax	tax	NOUN
ftr-310	605	13	law	law	NOUN
ftr-310	605	14	.	.	PUNCT
ftr-310	606	1	like	like	ADP
ftr-310	606	2	commodity	commodity	NOUN
ftr-310	606	3	index	index	NOUN
ftr-310	606	4	swaps	swap	NOUN
ftr-310	606	5	,	,	PUNCT
ftr-310	606	6	commodity	commodity	NOUN
ftr-310	606	7	-	-	PUNCT
ftr-310	606	8	linked	link	VERB
ftr-310	606	9	notes	note	NOUN
ftr-310	606	10	provide	provide	VERB
ftr-310	606	11	investors	investor	NOUN
ftr-310	606	12	with	with	ADP
ftr-310	606	13	a	a	DET
ftr-310	606	14	return	return	NOUN
ftr-310	606	15	based	base	VERB
ftr-310	606	16	on	on	ADP
ftr-310	606	17	an	an	DET
ftr-310	606	18	index	index	NOUN
ftr-310	606	19	of	of	ADP
ftr-310	606	20	commodities	commodity	NOUN
ftr-310	606	21	.	.	PUNCT
ftr-310	607	1	formally	formally	ADV
ftr-310	607	2	,	,	PUNCT
ftr-310	607	3	a	a	DET
ftr-310	607	4	commodity	commodity	NOUN
ftr-310	607	5	-	-	PUNCT
ftr-310	607	6	linked	link	VERB
ftr-310	607	7	note	note	NOUN
ftr-310	607	8	is	be	AUX
ftr-310	607	9	a	a	DET
ftr-310	607	10	debt	debt	NOUN
ftr-310	607	11	instrument	instrument	NOUN
ftr-310	607	12	issued	issue	VERB
ftr-310	607	13	by	by	ADP
ftr-310	607	14	a	a	DET
ftr-310	607	15	corporation	corporation	NOUN
ftr-310	607	16	.	.	PUNCT
ftr-310	608	1	unlike	unlike	ADP
ftr-310	608	2	a	a	DET
ftr-310	608	3	plain	plain	ADJ
ftr-310	608	4	-	-	PUNCT
ftr-310	608	5	vanilla	vanilla	NOUN
ftr-310	608	6	note	note	NOUN
ftr-310	608	7	,	,	PUNCT
ftr-310	608	8	however	however	ADV
ftr-310	608	9	,	,	PUNCT
ftr-310	608	10	a	a	DET
ftr-310	608	11	commodity	commodity	NOUN
ftr-310	608	12	-	-	PUNCT
ftr-310	608	13	linked	link	VERB
ftr-310	608	14	note	note	NOUN
ftr-310	608	15	does	do	AUX
ftr-310	608	16	not	not	PART
ftr-310	608	17	necessarily	necessarily	ADV
ftr-310	608	18	pay	pay	VERB
ftr-310	608	19	an	an	DET
ftr-310	608	20	investor	investor	NOUN
ftr-310	608	21	its	its	PRON
ftr-310	608	22	face	face	NOUN
ftr-310	608	23	amount	amount	NOUN
ftr-310	608	24	upon	upon	SCONJ
ftr-310	608	25	maturity	maturity	NOUN
ftr-310	608	26	.	.	PUNCT
ftr-310	609	1	instead	instead	ADV
ftr-310	609	2	,	,	PUNCT
ftr-310	609	3	when	when	SCONJ
ftr-310	609	4	it	it	PRON
ftr-310	609	5	matures	mature	VERB
ftr-310	609	6	,	,	PUNCT
ftr-310	609	7	the	the	DET
ftr-310	609	8	owner	owner	NOUN
ftr-310	609	9	of	of	ADP
ftr-310	609	10	a	a	DET
ftr-310	609	11	commodity	commodity	NOUN
ftr-310	609	12	-	-	PUNCT
ftr-310	609	13	linked	link	VERB
ftr-310	609	14	note	note	NOUN
ftr-310	609	15	can	can	AUX
ftr-310	609	16	exchange	exchange	VERB
ftr-310	609	17	that	that	DET
ftr-310	609	18	note	note	NOUN
ftr-310	609	19	for	for	ADP
ftr-310	609	20	the	the	DET
ftr-310	609	21	face	face	NOUN
ftr-310	609	22	amount	amount	NOUN
ftr-310	609	23	of	of	ADP
ftr-310	609	24	the	the	DET
ftr-310	609	25	bond	bond	NOUN
ftr-310	609	26	or	or	CCONJ
ftr-310	609	27	the	the	DET
ftr-310	609	28	value	value	NOUN
ftr-310	609	29	of	of	ADP
ftr-310	609	30	the	the	DET
ftr-310	609	31	underlying	underlie	VERB
ftr-310	609	32	commodities	commodity	NOUN
ftr-310	609	33	.	.	PUNCT
ftr-310	610	1	113	113	NUM
ftr-310	610	2	like	like	ADP
ftr-310	610	3	commodity	commodity	NOUN
ftr-310	610	4	index	index	NOUN
ftr-310	610	5	swaps	swap	NOUN
ftr-310	610	6	,	,	PUNCT
ftr-310	610	7	commodity	commodity	NOUN
ftr-310	610	8	-	-	PUNCT
ftr-310	610	9	linked	link	VERB
ftr-310	610	10	notes	note	NOUN
ftr-310	610	11	allow	allow	VERB
ftr-310	610	12	investors	investor	NOUN
ftr-310	610	13	to	to	PART
ftr-310	610	14	gain	gain	VERB
ftr-310	610	15	exposure	exposure	NOUN
ftr-310	610	16	to	to	ADP
ftr-310	610	17	individual	individual	ADJ
ftr-310	610	18	commodities	commodity	NOUN
ftr-310	610	19	or	or	CCONJ
ftr-310	610	20	baskets	basket	NOUN
ftr-310	610	21	of	of	ADP
ftr-310	610	22	commodities	commodity	NOUN
ftr-310	610	23	.	.	PUNCT
ftr-310	611	1	corporations	corporation	NOUN
ftr-310	611	2	issue	issue	VERB
ftr-310	611	3	commodity	commodity	NOUN
ftr-310	611	4	-	-	PUNCT
ftr-310	611	5	linked	link	VERB
ftr-310	611	6	notes	note	NOUN
ftr-310	611	7	in	in	ADP
ftr-310	611	8	order	order	NOUN
ftr-310	611	9	to	to	PART
ftr-310	611	10	share	share	VERB
ftr-310	611	11	the	the	DET
ftr-310	611	12	potential	potential	ADJ
ftr-310	611	13	appreciation	appreciation	NOUN
ftr-310	611	14	in	in	ADP
ftr-310	611	15	commodities	commodity	NOUN
ftr-310	611	16	with	with	ADP
ftr-310	611	17	investors	investor	NOUN
ftr-310	611	18	in	in	ADP
ftr-310	611	19	exchange	exchange	NOUN
ftr-310	611	20	for	for	ADP
ftr-310	611	21	paying	pay	VERB
ftr-310	611	22	a	a	DET
ftr-310	611	23	lower	low	ADJ
ftr-310	611	24	interest	interest	NOUN
ftr-310	611	25	rate	rate	NOUN
ftr-310	611	26	.	.	PUNCT
ftr-310	611	27	114	114	NUM
ftr-310	611	28	on	on	ADP
ftr-310	611	29	april	april	PROPN
ftr-310	611	30	10	10	NUM
ftr-310	611	31	,	,	PUNCT
ftr-310	611	32	2006	2006	NUM
ftr-310	611	33	,	,	PUNCT
ftr-310	611	34	the	the	DET
ftr-310	611	35	i.r.s	i.r.	NOUN
ftr-310	611	36	.	.	PUNCT
ftr-310	612	1	released	release	VERB
ftr-310	612	2	a	a	DET
ftr-310	612	3	private	private	ADJ
ftr-310	612	4	letter	letter	NOUN
ftr-310	612	5	ruling	rule	VERB
ftr-310	612	6	holding	hold	VERB
ftr-310	612	7	that	that	SCONJ
ftr-310	612	8	commodity	commodity	NOUN
ftr-310	612	9	-	-	PUNCT
ftr-310	612	10	linked	link	VERB
ftr-310	612	11	notes	note	NOUN
ftr-310	612	12	would	would	AUX
ftr-310	612	13	qualify	qualify	VERB
ftr-310	612	14	as	as	ADP
ftr-310	612	15	securities	security	NOUN
ftr-310	612	16	for	for	ADP
ftr-310	612	17	purposes	purpose	NOUN
ftr-310	612	18	of	of	ADP
ftr-310	612	19	mutual	mutual	ADJ
ftr-310	612	20	fund	fund	NOUN
ftr-310	612	21	qualification	qualification	NOUN
ftr-310	612	22	.	.	PUNCT
ftr-310	613	1	115	115	NUM
ftr-310	613	2	and	and	CCONJ
ftr-310	613	3	between	between	ADP
ftr-310	613	4	2006	2006	NUM
ftr-310	613	5	and	and	CCONJ
ftr-310	613	6	2011	2011	NUM
ftr-310	613	7	,	,	PUNCT
ftr-310	613	8	the	the	DET
ftr-310	613	9	i.r.s	i.r.	NOUN
ftr-310	613	10	.	.	PROPN
ftr-310	613	11	issued	issue	VERB
ftr-310	613	12	at	at	ADP
ftr-310	613	13	action	action	NOUN
ftr-310	613	14	letter	letter	NOUN
ftr-310	613	15	,	,	PUNCT
ftr-310	613	16	fed	fed	PROPN
ftr-310	613	17	.	.	PUNCT
ftr-310	614	1	sec	sec	PROPN
ftr-310	614	2	.	.	PROPN
ftr-310	614	3	l.	l.	PROPN
ftr-310	614	4	rep	rep	PROPN
ftr-310	614	5	.	.	PROPN
ftr-310	614	6	(	(	PUNCT
ftr-310	614	7	cch	cch	PROPN
ftr-310	614	8	)	)	PUNCT
ftr-310	614	9	,	,	PUNCT
ftr-310	614	10	1975	1975	NUM
ftr-310	614	11	wl	wl	SYM
ftr-310	614	12	367603	367603	NUM
ftr-310	614	13	(	(	PUNCT
ftr-310	614	14	may	may	PROPN
ftr-310	614	15	8	8	NUM
ftr-310	614	16	,	,	PUNCT
ftr-310	614	17	1975	1975	NUM
ftr-310	614	18	)	)	PUNCT
ftr-310	614	19	(	(	PUNCT
ftr-310	614	20	same	same	ADJ
ftr-310	614	21	)	)	PUNCT
ftr-310	614	22	;	;	PUNCT
ftr-310	614	23	far	far	ADV
ftr-310	614	24	west	west	PROPN
ftr-310	614	25	futures	futures	PROPN
ftr-310	614	26	fund	fund	PROPN
ftr-310	614	27	,	,	PUNCT
ftr-310	614	28	sec	sec	PROPN
ftr-310	614	29	no	no	DET
ftr-310	614	30	-	-	PUNCT
ftr-310	614	31	action	action	NOUN
ftr-310	614	32	letter	letter	NOUN
ftr-310	614	33	,	,	PUNCT
ftr-310	614	34	fed	fed	PROPN
ftr-310	614	35	.	.	PUNCT
ftr-310	615	1	sec	sec	PROPN
ftr-310	615	2	.	.	PROPN
ftr-310	615	3	l.	l.	PROPN
ftr-310	615	4	rep	rep	PROPN
ftr-310	615	5	.	.	PROPN
ftr-310	615	6	(	(	PUNCT
ftr-310	615	7	cch	cch	PROPN
ftr-310	615	8	)	)	PUNCT
ftr-310	615	9	,	,	PUNCT
ftr-310	615	10	1974	1974	NUM
ftr-310	615	11	wl	wl	NOUN
ftr-310	615	12	351250	351250	NUM
ftr-310	615	13	(	(	PUNCT
ftr-310	615	14	sept	sept	PROPN
ftr-310	615	15	.	.	PROPN
ftr-310	615	16	4	4	NUM
ftr-310	615	17	,	,	PUNCT
ftr-310	615	18	1974	1974	NUM
ftr-310	615	19	)	)	PUNCT
ftr-310	615	20	(	(	PUNCT
ftr-310	615	21	same	same	ADJ
ftr-310	615	22	)	)	PUNCT
ftr-310	615	23	.	.	PUNCT
ftr-310	616	1	111	111	NUM
ftr-310	616	2	.	.	PUNCT
ftr-310	617	1	sheppard	sheppard	NOUN
ftr-310	617	2	,	,	PUNCT
ftr-310	617	3	mutual	mutual	ADJ
ftr-310	617	4	fund	fund	NOUN
ftr-310	617	5	taxation	taxation	NOUN
ftr-310	617	6	,	,	PUNCT
ftr-310	617	7	supra	supra	PROPN
ftr-310	617	8	note	note	PROPN
ftr-310	617	9	100	100	NUM
ftr-310	617	10	,	,	PUNCT
ftr-310	617	11	at	at	ADP
ftr-310	617	12	60	60	NUM
ftr-310	617	13	.	.	PUNCT
ftr-310	618	1	112	112	NUM
ftr-310	618	2	.	.	PUNCT
ftr-310	619	1	rev	rev	PROPN
ftr-310	619	2	.	.	PROPN
ftr-310	619	3	rul	rul	PROPN
ftr-310	619	4	.	.	PUNCT
ftr-310	620	1	2006	2006	NUM
ftr-310	620	2	-	-	SYM
ftr-310	620	3	1	1	NUM
ftr-310	620	4	,	,	PUNCT
ftr-310	620	5	2006	2006	NUM
ftr-310	620	6	-	-	SYM
ftr-310	620	7	1	1	NUM
ftr-310	620	8	c.b	c.b	PROPN
ftr-310	620	9	.	.	PROPN
ftr-310	620	10	262	262	NUM
ftr-310	620	11	.	.	NOUN
ftr-310	620	12	113	113	NUM
ftr-310	620	13	.	.	PUNCT
ftr-310	621	1	peter	peter	PROPN
ftr-310	621	2	carr	carr	PROPN
ftr-310	621	3	,	,	PUNCT
ftr-310	621	4	a	a	DET
ftr-310	621	5	note	note	NOUN
ftr-310	621	6	on	on	ADP
ftr-310	621	7	the	the	DET
ftr-310	621	8	pricing	pricing	NOUN
ftr-310	621	9	of	of	ADP
ftr-310	621	10	commodity	commodity	NOUN
ftr-310	621	11	-	-	PUNCT
ftr-310	621	12	linked	link	VERB
ftr-310	621	13	bonds	bond	NOUN
ftr-310	621	14	,	,	PUNCT
ftr-310	621	15	42	42	NUM
ftr-310	621	16	j.	j.	PROPN
ftr-310	621	17	fin	fin	PROPN
ftr-310	621	18	.	.	PUNCT
ftr-310	621	19	1071	1071	NUM
ftr-310	621	20	,	,	PUNCT
ftr-310	621	21	1071	1071	NUM
ftr-310	621	22	(	(	PUNCT
ftr-310	621	23	1987	1987	NUM
ftr-310	621	24	)	)	PUNCT
ftr-310	621	25	.	.	PUNCT
ftr-310	622	1	114	114	NUM
ftr-310	622	2	.	.	PUNCT
ftr-310	622	3	eduardo	eduardo	PROPN
ftr-310	622	4	s.	s.	PROPN
ftr-310	622	5	schwartz	schwartz	PROPN
ftr-310	622	6	,	,	PUNCT
ftr-310	622	7	the	the	DET
ftr-310	622	8	pricing	pricing	NOUN
ftr-310	622	9	of	of	ADP
ftr-310	622	10	commodity	commodity	NOUN
ftr-310	622	11	-	-	PUNCT
ftr-310	622	12	linked	link	VERB
ftr-310	622	13	bonds	bond	NOUN
ftr-310	622	14	,	,	PUNCT
ftr-310	622	15	37	37	NUM
ftr-310	622	16	j.	j.	PROPN
ftr-310	622	17	fin	fin	PROPN
ftr-310	622	18	.	.	PROPN
ftr-310	623	1	525	525	NUM
ftr-310	623	2	,	,	PUNCT
ftr-310	623	3	525	525	NUM
ftr-310	623	4	(	(	PUNCT
ftr-310	623	5	1982	1982	NUM
ftr-310	623	6	)	)	PUNCT
ftr-310	623	7	.	.	PUNCT
ftr-310	624	1	115	115	NUM
ftr-310	624	2	.	.	PUNCT
ftr-310	625	1	priv	priv	NOUN
ftr-310	625	2	.	.	PUNCT
ftr-310	626	1	ltr	ltr	PROPN
ftr-310	626	2	.	.	PUNCT
ftr-310	626	3	rul	rul	PROPN
ftr-310	626	4	.	.	PUNCT
ftr-310	627	1	2006	2006	NUM
ftr-310	627	2	-	-	SYM
ftr-310	627	3	28	28	NUM
ftr-310	627	4	-	-	PUNCT
ftr-310	627	5	001	001	NUM
ftr-310	627	6	(	(	PUNCT
ftr-310	627	7	apr	apr	NOUN
ftr-310	627	8	.	.	PROPN
ftr-310	627	9	10	10	NUM
ftr-310	627	10	,	,	PUNCT
ftr-310	627	11	2006	2006	NUM
ftr-310	627	12	)	)	PUNCT
ftr-310	627	13	.	.	PUNCT
ftr-310	628	1	the	the	DET
ftr-310	628	2	fact	fact	NOUN
ftr-310	628	3	that	that	SCONJ
ftr-310	628	4	the	the	DET
ftr-310	628	5	i.r.s	i.r.	NOUN
ftr-310	628	6	.	.	PROPN
ftr-310	628	7	issued	issue	VERB
ftr-310	628	8	a	a	DET
ftr-310	628	9	private	private	ADJ
ftr-310	628	10	letter	letter	NOUN
ftr-310	628	11	ruling	ruling	NOUN
ftr-310	628	12	does	do	AUX
ftr-310	628	13	not	not	PART
ftr-310	628	14	mean	mean	VERB
ftr-310	628	15	that	that	SCONJ
ftr-310	628	16	the	the	DET
ftr-310	628	17	tax	tax	NOUN
ftr-310	628	18	law	law	NOUN
ftr-310	628	19	recognizes	recognize	VERB
ftr-310	628	20	commoditylinked	commoditylinke	VERB
ftr-310	628	21	notes	note	NOUN
ftr-310	628	22	as	as	ADP
ftr-310	628	23	a	a	DET
ftr-310	628	24	security	security	NOUN
ftr-310	628	25	for	for	ADP
ftr-310	628	26	purposes	purpose	NOUN
ftr-310	628	27	of	of	ADP
ftr-310	628	28	mutual	mutual	ADJ
ftr-310	628	29	fund	fund	NOUN
ftr-310	628	30	qualification	qualification	NOUN
ftr-310	628	31	.	.	PUNCT
ftr-310	629	1	a	a	DET
ftr-310	629	2	private	private	ADJ
ftr-310	629	3	letter	letter	NOUN
ftr-310	629	4	ruling	ruling	NOUN
ftr-310	629	5	is	be	AUX
ftr-310	629	6	merely	merely	ADV
ftr-310	629	7	a	a	DET
ftr-310	629	8	ruling	ruling	NOUN
ftr-310	629	9	issued	issue	VERB
ftr-310	629	10	by	by	ADP
ftr-310	629	11	the	the	DET
ftr-310	629	12	i.r.s	i.r.s	NOUN
ftr-310	629	13	.	.	PUNCT
ftr-310	630	1	to	to	ADP
ftr-310	630	2	a	a	DET
ftr-310	630	3	specific	specific	ADJ
ftr-310	630	4	taxpayer	taxpayer	NOUN
ftr-310	630	5	in	in	ADP
ftr-310	630	6	response	response	NOUN
ftr-310	630	7	to	to	ADP
ftr-310	630	8	that	that	DET
ftr-310	630	9	taxpayer	taxpayer	NOUN
ftr-310	630	10	’s	’s	PART
ftr-310	630	11	request	request	NOUN
ftr-310	630	12	.	.	PUNCT
ftr-310	631	1	see	see	VERB
ftr-310	631	2	julie	julie	PROPN
ftr-310	631	3	a.	a.	PROPN
ftr-310	631	4	d.	d.	PROPN
ftr-310	631	5	manasfi	manasfi	PROPN
ftr-310	631	6	,	,	PUNCT
ftr-310	631	7	the	the	DET
ftr-310	631	8	global	global	ADJ
ftr-310	631	9	shadow	shadow	PROPN
ftr-310	631	10	bank	bank	PROPN
ftr-310	631	11	—	—	PUNCT
ftr-310	631	12	systemic	systemic	ADJ
ftr-310	631	13	2013	2013	NUM
ftr-310	631	14	]	]	PUNCT
ftr-310	631	15	preventing	prevent	VERB
ftr-310	631	16	i.r.s	i.r.	NOUN
ftr-310	631	17	.	.	PUNCT
ftr-310	632	1	abuse	abuse	NOUN
ftr-310	632	2	of	of	ADP
ftr-310	632	3	the	the	DET
ftr-310	632	4	tax	tax	NOUN
ftr-310	632	5	system	system	NOUN
ftr-310	632	6	241	241	NUM
ftr-310	632	7	least	least	ADV
ftr-310	632	8	thirty	thirty	NUM
ftr-310	632	9	-	-	PUNCT
ftr-310	632	10	seven	seven	NUM
ftr-310	632	11	more	more	ADJ
ftr-310	632	12	private	private	ADJ
ftr-310	632	13	letter	letter	NOUN
ftr-310	632	14	rulings	ruling	NOUN
ftr-310	632	15	blessing	bless	VERB
ftr-310	632	16	mutual	mutual	ADJ
ftr-310	632	17	funds	fund	NOUN
ftr-310	632	18	’	'	PUNCT
ftr-310	632	19	investments	investment	NOUN
ftr-310	632	20	in	in	ADP
ftr-310	632	21	commodity	commodity	NOUN
ftr-310	632	22	-	-	PUNCT
ftr-310	632	23	linked	link	VERB
ftr-310	632	24	notes	note	NOUN
ftr-310	632	25	.	.	PUNCT
ftr-310	633	1	116	116	NUM
ftr-310	633	2	shortly	shortly	ADV
ftr-310	633	3	after	after	ADP
ftr-310	633	4	the	the	DET
ftr-310	633	5	i.r.s	i.r.s	PROPN
ftr-310	633	6	.	.	PUNCT
ftr-310	633	7	began	begin	VERB
ftr-310	633	8	permitting	permit	VERB
ftr-310	633	9	mutual	mutual	ADJ
ftr-310	633	10	funds	fund	NOUN
ftr-310	633	11	’	'	PUNCT
ftr-310	633	12	investments	investment	NOUN
ftr-310	633	13	in	in	ADP
ftr-310	633	14	commodity	commodity	NOUN
ftr-310	633	15	-	-	PUNCT
ftr-310	633	16	linked	link	VERB
ftr-310	633	17	notes	note	NOUN
ftr-310	633	18	,	,	PUNCT
ftr-310	633	19	funds	fund	NOUN
ftr-310	633	20	began	begin	VERB
ftr-310	633	21	to	to	PART
ftr-310	633	22	explore	explore	VERB
ftr-310	633	23	investing	invest	VERB
ftr-310	633	24	in	in	ADP
ftr-310	633	25	wholly	wholly	ADV
ftr-310	633	26	-	-	PUNCT
ftr-310	633	27	owned	own	VERB
ftr-310	633	28	foreign	foreign	ADJ
ftr-310	633	29	subsidiaries	subsidiary	NOUN
ftr-310	633	30	that	that	PRON
ftr-310	633	31	,	,	PUNCT
ftr-310	633	32	in	in	ADP
ftr-310	633	33	turn	turn	NOUN
ftr-310	633	34	,	,	PUNCT
ftr-310	633	35	invested	invest	VERB
ftr-310	633	36	in	in	ADP
ftr-310	633	37	various	various	ADJ
ftr-310	633	38	commodity	commodity	NOUN
ftr-310	633	39	-	-	PUNCT
ftr-310	633	40	linked	link	VERB
ftr-310	633	41	instruments	instrument	NOUN
ftr-310	633	42	.	.	PUNCT
ftr-310	634	1	117	117	NUM
ftr-310	634	2	as	as	ADP
ftr-310	634	3	with	with	ADP
ftr-310	634	4	commodity	commodity	NOUN
ftr-310	634	5	risk	risk	NOUN
ftr-310	634	6	and	and	CCONJ
ftr-310	634	7	tax	tax	NOUN
ftr-310	634	8	policy	policy	NOUN
ftr-310	634	9	objectives	objective	NOUN
ftr-310	634	10	:	:	PUNCT
ftr-310	634	11	the	the	DET
ftr-310	634	12	uncertain	uncertain	ADJ
ftr-310	634	13	case	case	NOUN
ftr-310	634	14	of	of	ADP
ftr-310	634	15	foreign	foreign	ADJ
ftr-310	634	16	hedge	hedge	NOUN
ftr-310	634	17	fund	fund	NOUN
ftr-310	634	18	lending	lending	NOUN
ftr-310	634	19	to	to	ADP
ftr-310	634	20	u.s	u.s	PROPN
ftr-310	634	21	.	.	PROPN
ftr-310	634	22	borrowers	borrower	NOUN
ftr-310	634	23	and	and	CCONJ
ftr-310	634	24	transacting	transact	VERB
ftr-310	634	25	in	in	ADP
ftr-310	634	26	u.s	u.s	PROPN
ftr-310	634	27	.	.	PROPN
ftr-310	634	28	debt	debt	NOUN
ftr-310	634	29	securities	security	NOUN
ftr-310	634	30	,	,	PUNCT
ftr-310	634	31	11	11	NUM
ftr-310	634	32	fla	fla	NOUN
ftr-310	634	33	.	.	PUNCT
ftr-310	635	1	tax	tax	PROPN
ftr-310	635	2	rev	rev	PROPN
ftr-310	635	3	.	.	PROPN
ftr-310	635	4	643	643	NUM
ftr-310	635	5	,	,	PUNCT
ftr-310	635	6	658	658	NUM
ftr-310	635	7	n.49	n.49	ADP
ftr-310	635	8	(	(	PUNCT
ftr-310	635	9	2011	2011	NUM
ftr-310	635	10	)	)	PUNCT
ftr-310	635	11	(	(	PUNCT
ftr-310	635	12	“	"	PUNCT
ftr-310	635	13	private	private	ADJ
ftr-310	635	14	letter	letter	NOUN
ftr-310	635	15	rulings	ruling	NOUN
ftr-310	635	16	are	be	AUX
ftr-310	635	17	taxpayer	taxpayer	NOUN
ftr-310	635	18	specific	specific	ADJ
ftr-310	635	19	rulings	ruling	NOUN
ftr-310	635	20	furnished	furnish	VERB
ftr-310	635	21	by	by	ADP
ftr-310	635	22	the	the	DET
ftr-310	635	23	irs	irs	PROPN
ftr-310	635	24	in	in	ADP
ftr-310	635	25	response	response	NOUN
ftr-310	635	26	to	to	ADP
ftr-310	635	27	requests	request	NOUN
ftr-310	635	28	made	make	VERB
ftr-310	635	29	by	by	ADP
ftr-310	635	30	taxpayers	taxpayer	NOUN
ftr-310	635	31	and	and	CCONJ
ftr-310	635	32	can	can	AUX
ftr-310	635	33	not	not	PART
ftr-310	635	34	be	be	AUX
ftr-310	635	35	used	use	VERB
ftr-310	635	36	as	as	ADP
ftr-310	635	37	precedent	precedent	NOUN
ftr-310	635	38	.	.	PUNCT
ftr-310	635	39	”	"	PUNCT
ftr-310	635	40	)	)	PUNCT
ftr-310	635	41	.	.	PUNCT
ftr-310	636	1	a	a	DET
ftr-310	636	2	private	private	ADJ
ftr-310	636	3	letter	letter	NOUN
ftr-310	636	4	ruling	ruling	NOUN
ftr-310	636	5	issued	issue	VERB
ftr-310	636	6	to	to	ADP
ftr-310	636	7	one	one	NUM
ftr-310	636	8	taxpayer	taxpayer	NOUN
ftr-310	636	9	has	have	VERB
ftr-310	636	10	no	no	DET
ftr-310	636	11	precedential	precedential	ADJ
ftr-310	636	12	value	value	NOUN
ftr-310	636	13	to	to	ADP
ftr-310	636	14	another	another	DET
ftr-310	636	15	taxpayer	taxpayer	NOUN
ftr-310	636	16	.	.	PUNCT
ftr-310	637	1	i.r.c	i.r.c	PROPN
ftr-310	637	2	.	.	PUNCT
ftr-310	638	1	§	§	PROPN
ftr-310	638	2	6110(k)(3	6110(k)(3	NOUN
ftr-310	638	3	)	)	PUNCT
ftr-310	638	4	;	;	PUNCT
ftr-310	638	5	see	see	VERB
ftr-310	638	6	also	also	ADV
ftr-310	638	7	rev	rev	VERB
ftr-310	638	8	.	.	PROPN
ftr-310	638	9	proc	proc	PROPN
ftr-310	638	10	.	.	PUNCT
ftr-310	639	1	2012	2012	NUM
ftr-310	639	2	-	-	SYM
ftr-310	639	3	1	1	NUM
ftr-310	639	4	§	§	PROPN
ftr-310	639	5	11.02	11.02	NUM
ftr-310	639	6	(	(	PUNCT
ftr-310	639	7	“	"	PUNCT
ftr-310	639	8	a	a	DET
ftr-310	639	9	taxpayer	taxpayer	NOUN
ftr-310	639	10	may	may	AUX
ftr-310	639	11	not	not	PART
ftr-310	639	12	rely	rely	VERB
ftr-310	639	13	on	on	ADP
ftr-310	639	14	a	a	DET
ftr-310	639	15	letter	letter	NOUN
ftr-310	639	16	ruling	ruling	NOUN
ftr-310	639	17	issued	issue	VERB
ftr-310	639	18	to	to	ADP
ftr-310	639	19	another	another	DET
ftr-310	639	20	taxpayer	taxpayer	NOUN
ftr-310	639	21	.	.	PUNCT
ftr-310	639	22	”	"	PUNCT
ftr-310	639	23	)	)	PUNCT
ftr-310	639	24	;	;	PUNCT
ftr-310	640	1	goodstein	goodstein	PRON
ftr-310	640	2	v.	v.	ADP
ftr-310	640	3	commissioner	commissioner	NOUN
ftr-310	640	4	,	,	PUNCT
ftr-310	640	5	267	267	NUM
ftr-310	640	6	f.2d	f.2d	NOUN
ftr-310	640	7	127	127	NUM
ftr-310	640	8	,	,	PUNCT
ftr-310	640	9	132	132	NUM
ftr-310	640	10	(	(	PUNCT
ftr-310	640	11	1st	1st	ADJ
ftr-310	640	12	cir	cir	NOUN
ftr-310	640	13	.	.	PUNCT
ftr-310	640	14	1959	1959	NUM
ftr-310	640	15	)	)	PUNCT
ftr-310	640	16	(	(	PUNCT
ftr-310	640	17	“	"	PUNCT
ftr-310	640	18	[	[	X
ftr-310	640	19	t]o	t]o	NOUN
ftr-310	640	20	hold	hold	VERB
ftr-310	640	21	that	that	SCONJ
ftr-310	640	22	the	the	DET
ftr-310	640	23	commissioner	commissioner	NOUN
ftr-310	640	24	is	be	AUX
ftr-310	640	25	bound	bind	VERB
ftr-310	640	26	by	by	ADP
ftr-310	640	27	rulings	ruling	NOUN
ftr-310	640	28	specifically	specifically	ADV
ftr-310	640	29	addressed	address	VERB
ftr-310	640	30	to	to	ADP
ftr-310	640	31	a	a	DET
ftr-310	640	32	taxpayer	taxpayer	NOUN
ftr-310	640	33	other	other	ADJ
ftr-310	640	34	than	than	ADP
ftr-310	640	35	the	the	DET
ftr-310	640	36	one	one	NOUN
ftr-310	640	37	whose	whose	DET
ftr-310	640	38	return	return	NOUN
ftr-310	640	39	is	be	AUX
ftr-310	640	40	questioned	question	VERB
ftr-310	640	41	would	would	AUX
ftr-310	640	42	severely	severely	ADV
ftr-310	640	43	limit	limit	VERB
ftr-310	640	44	the	the	DET
ftr-310	640	45	usefulness	usefulness	NOUN
ftr-310	640	46	of	of	ADP
ftr-310	640	47	the	the	DET
ftr-310	640	48	long	long	ADJ
ftr-310	640	49	established	establish	VERB
ftr-310	640	50	practice	practice	NOUN
ftr-310	640	51	of	of	ADP
ftr-310	640	52	private	private	ADJ
ftr-310	640	53	administrative	administrative	ADJ
ftr-310	640	54	rulings	ruling	NOUN
ftr-310	640	55	.	.	PUNCT
ftr-310	640	56	”	"	PUNCT
ftr-310	640	57	)	)	PUNCT
ftr-310	640	58	.	.	PUNCT
ftr-310	641	1	still	still	ADV
ftr-310	641	2	,	,	PUNCT
ftr-310	641	3	private	private	ADJ
ftr-310	641	4	letter	letter	NOUN
ftr-310	641	5	rulings	ruling	NOUN
ftr-310	641	6	provide	provide	VERB
ftr-310	641	7	an	an	DET
ftr-310	641	8	indication	indication	NOUN
ftr-310	641	9	of	of	ADP
ftr-310	641	10	the	the	DET
ftr-310	641	11	i.r.s	i.r.	NOUN
ftr-310	641	12	.	.	PROPN
ftr-310	641	13	’s	’s	PART
ftr-310	641	14	current	current	ADJ
ftr-310	641	15	position	position	NOUN
ftr-310	641	16	on	on	ADP
ftr-310	641	17	the	the	DET
ftr-310	641	18	law	law	NOUN
ftr-310	641	19	.	.	PUNCT
ftr-310	642	1	see	see	VERB
ftr-310	642	2	,	,	PUNCT
ftr-310	642	3	e.g.	e.g.	ADV
ftr-310	642	4	,	,	PUNCT
ftr-310	642	5	i	i	PROPN
ftr-310	642	6	d.	d.	PROPN
ftr-310	642	7	(	(	PUNCT
ftr-310	642	8	“	"	PUNCT
ftr-310	642	9	the	the	DET
ftr-310	642	10	taxpayer	taxpayer	NOUN
ftr-310	642	11	contends	contend	VERB
ftr-310	642	12	that	that	SCONJ
ftr-310	642	13	although	although	SCONJ
ftr-310	642	14	these	these	DET
ftr-310	642	15	letters	letter	NOUN
ftr-310	642	16	were	be	AUX
ftr-310	642	17	not	not	PART
ftr-310	642	18	addressed	address	VERB
ftr-310	642	19	to	to	ADP
ftr-310	642	20	him	he	PRON
ftr-310	642	21	they	they	PRON
ftr-310	642	22	were	be	AUX
ftr-310	642	23	shown	show	VERB
ftr-310	642	24	to	to	ADP
ftr-310	642	25	him	he	PRON
ftr-310	642	26	by	by	ADP
ftr-310	642	27	livingstone	livingstone	PROPN
ftr-310	642	28	and	and	CCONJ
ftr-310	642	29	he	he	PRON
ftr-310	642	30	relied	rely	VERB
ftr-310	642	31	upon	upon	SCONJ
ftr-310	642	32	their	their	PRON
ftr-310	642	33	approval	approval	NOUN
ftr-310	642	34	of	of	ADP
ftr-310	642	35	transactions	transaction	NOUN
ftr-310	642	36	which	which	PRON
ftr-310	642	37	would	would	AUX
ftr-310	642	38	seem	seem	VERB
ftr-310	642	39	to	to	PART
ftr-310	642	40	be	be	AUX
ftr-310	642	41	essentially	essentially	ADV
ftr-310	642	42	undistinguishable	undistinguishable	ADJ
ftr-310	642	43	from	from	ADP
ftr-310	642	44	that	that	PRON
ftr-310	642	45	presented	present	VERB
ftr-310	642	46	here	here	ADV
ftr-310	642	47	.	.	PUNCT
ftr-310	642	48	”	"	PUNCT
ftr-310	642	49	)	)	PUNCT
ftr-310	642	50	.	.	PUNCT
ftr-310	643	1	moreover	moreover	ADV
ftr-310	643	2	,	,	PUNCT
ftr-310	643	3	given	give	VERB
ftr-310	643	4	the	the	DET
ftr-310	643	5	number	number	NOUN
ftr-310	643	6	of	of	ADP
ftr-310	643	7	private	private	ADJ
ftr-310	643	8	letter	letter	NOUN
ftr-310	643	9	rulings	ruling	VERB
ftr-310	643	10	the	the	DET
ftr-310	643	11	i.r.s	i.r.	NOUN
ftr-310	643	12	.	.	PUNCT
ftr-310	643	13	has	have	AUX
ftr-310	643	14	issued	issue	VERB
ftr-310	643	15	on	on	ADP
ftr-310	643	16	this	this	DET
ftr-310	643	17	point	point	NOUN
ftr-310	643	18	,	,	PUNCT
ftr-310	643	19	it	it	PRON
ftr-310	643	20	appears	appear	VERB
ftr-310	643	21	to	to	PART
ftr-310	643	22	be	be	AUX
ftr-310	643	23	a	a	DET
ftr-310	643	24	position	position	NOUN
ftr-310	643	25	in	in	ADP
ftr-310	643	26	which	which	PRON
ftr-310	643	27	the	the	DET
ftr-310	643	28	i.r.s	i.r.	NOUN
ftr-310	643	29	.	.	PUNCT
ftr-310	644	1	believes	believe	VERB
ftr-310	644	2	.	.	PUNCT
ftr-310	645	1	116	116	X
ftr-310	645	2	.	.	PUNCT
ftr-310	646	1	see	see	VERB
ftr-310	646	2	priv	priv	PROPN
ftr-310	646	3	.	.	PUNCT
ftr-310	647	1	ltr	ltr	PROPN
ftr-310	647	2	.	.	PUNCT
ftr-310	647	3	rul	rul	PROPN
ftr-310	647	4	.	.	PUNCT
ftr-310	648	1	2011	2011	NUM
ftr-310	648	2	-	-	SYM
ftr-310	648	3	35	35	NUM
ftr-310	648	4	-	-	PUNCT
ftr-310	648	5	001	001	NUM
ftr-310	648	6	(	(	PUNCT
ftr-310	648	7	may	may	PROPN
ftr-310	648	8	23	23	NUM
ftr-310	648	9	,	,	PUNCT
ftr-310	648	10	2011	2011	NUM
ftr-310	648	11	)	)	PUNCT
ftr-310	648	12	;	;	PUNCT
ftr-310	648	13	priv	priv	NOUN
ftr-310	648	14	.	.	PUNCT
ftr-310	649	1	ltr	ltr	PROPN
ftr-310	649	2	.	.	PUNCT
ftr-310	649	3	rul	rul	PROPN
ftr-310	649	4	.	.	PUNCT
ftr-310	650	1	201131	201131	NUM
ftr-310	650	2	-	-	PUNCT
ftr-310	650	3	001	001	NUM
ftr-310	650	4	(	(	PUNCT
ftr-310	650	5	apr	apr	NOUN
ftr-310	650	6	.	.	PROPN
ftr-310	650	7	18	18	NUM
ftr-310	650	8	,	,	PUNCT
ftr-310	650	9	2011	2011	NUM
ftr-310	650	10	)	)	PUNCT
ftr-310	650	11	;	;	PUNCT
ftr-310	650	12	priv	priv	NOUN
ftr-310	650	13	.	.	PUNCT
ftr-310	651	1	ltr	ltr	PROPN
ftr-310	651	2	.	.	PUNCT
ftr-310	651	3	rul	rul	PROPN
ftr-310	651	4	.	.	PUNCT
ftr-310	652	1	2011	2011	NUM
ftr-310	652	2	-	-	SYM
ftr-310	652	3	13	13	NUM
ftr-310	652	4	-	-	SYM
ftr-310	652	5	015	015	NUM
ftr-310	652	6	(	(	PUNCT
ftr-310	652	7	dec	dec	PROPN
ftr-310	652	8	.	.	PROPN
ftr-310	652	9	8	8	NUM
ftr-310	652	10	,	,	PUNCT
ftr-310	652	11	2010	2010	NUM
ftr-310	652	12	)	)	PUNCT
ftr-310	652	13	;	;	PUNCT
ftr-310	652	14	priv	priv	NOUN
ftr-310	652	15	.	.	PUNCT
ftr-310	653	1	ltr	ltr	PROPN
ftr-310	653	2	.	.	PUNCT
ftr-310	653	3	rul	rul	PROPN
ftr-310	653	4	.	.	PUNCT
ftr-310	654	1	2011	2011	NUM
ftr-310	654	2	-	-	SYM
ftr-310	654	3	08	08	NUM
ftr-310	654	4	-	-	SYM
ftr-310	654	5	003	003	PROPN
ftr-310	654	6	(	(	PUNCT
ftr-310	654	7	nov	nov	PROPN
ftr-310	654	8	.	.	PROPN
ftr-310	654	9	15	15	NUM
ftr-310	654	10	,	,	PUNCT
ftr-310	654	11	2010	2010	NUM
ftr-310	654	12	)	)	PUNCT
ftr-310	654	13	;	;	PUNCT
ftr-310	654	14	priv	priv	NOUN
ftr-310	654	15	.	.	PUNCT
ftr-310	655	1	ltr	ltr	PROPN
ftr-310	655	2	.	.	PUNCT
ftr-310	655	3	rul	rul	PROPN
ftr-310	655	4	.	.	PUNCT
ftr-310	656	1	2011	2011	NUM
ftr-310	656	2	-	-	SYM
ftr-310	656	3	08	08	NUM
ftr-310	656	4	-	-	PUNCT
ftr-310	656	5	018	018	NUM
ftr-310	656	6	(	(	PUNCT
ftr-310	656	7	nov	nov	PROPN
ftr-310	656	8	.	.	PROPN
ftr-310	656	9	15	15	NUM
ftr-310	656	10	,	,	PUNCT
ftr-310	656	11	2010	2010	NUM
ftr-310	656	12	)	)	PUNCT
ftr-310	656	13	;	;	PUNCT
ftr-310	656	14	priv	priv	NOUN
ftr-310	656	15	.	.	PUNCT
ftr-310	657	1	ltr	ltr	PROPN
ftr-310	657	2	.	.	PUNCT
ftr-310	657	3	rul	rul	PROPN
ftr-310	657	4	.	.	PUNCT
ftr-310	658	1	2011	2011	NUM
ftr-310	658	2	-	-	SYM
ftr-310	658	3	04	04	NUM
ftr-310	658	4	-	-	PUNCT
ftr-310	658	5	013	013	NUM
ftr-310	658	6	(	(	PUNCT
ftr-310	658	7	oct	oct	PROPN
ftr-310	658	8	.	.	PROPN
ftr-310	658	9	20	20	NUM
ftr-310	658	10	,	,	PUNCT
ftr-310	658	11	2010	2010	NUM
ftr-310	658	12	)	)	PUNCT
ftr-310	658	13	;	;	PUNCT
ftr-310	658	14	priv	priv	NOUN
ftr-310	658	15	.	.	PUNCT
ftr-310	659	1	ltr	ltr	PROPN
ftr-310	659	2	.	.	PUNCT
ftr-310	659	3	rul	rul	PROPN
ftr-310	659	4	.	.	PUNCT
ftr-310	660	1	2011	2011	NUM
ftr-310	660	2	-	-	SYM
ftr-310	660	3	03	03	NUM
ftr-310	660	4	-	-	PUNCT
ftr-310	660	5	019	019	NUM
ftr-310	660	6	(	(	PUNCT
ftr-310	660	7	oct	oct	PROPN
ftr-310	660	8	.	.	PROPN
ftr-310	660	9	14	14	NUM
ftr-310	660	10	,	,	PUNCT
ftr-310	660	11	2010	2010	NUM
ftr-310	660	12	)	)	PUNCT
ftr-310	660	13	;	;	PUNCT
ftr-310	660	14	priv	priv	NOUN
ftr-310	660	15	.	.	PUNCT
ftr-310	661	1	ltr	ltr	PROPN
ftr-310	661	2	.	.	PUNCT
ftr-310	661	3	rul	rul	PROPN
ftr-310	661	4	.	.	PUNCT
ftr-310	662	1	2011	2011	NUM
ftr-310	662	2	-	-	SYM
ftr-310	662	3	03	03	NUM
ftr-310	662	4	-	-	PUNCT
ftr-310	662	5	033	033	NUM
ftr-310	662	6	(	(	PUNCT
ftr-310	662	7	oct	oct	PROPN
ftr-310	662	8	.	.	PROPN
ftr-310	662	9	12	12	NUM
ftr-310	662	10	,	,	PUNCT
ftr-310	662	11	2010	2010	NUM
ftr-310	662	12	)	)	PUNCT
ftr-310	662	13	;	;	PUNCT
ftr-310	663	1	priv	priv	NOUN
ftr-310	663	2	.	.	PUNCT
ftr-310	664	1	ltr	ltr	PROPN
ftr-310	664	2	.	.	PUNCT
ftr-310	664	3	rul	rul	PROPN
ftr-310	664	4	.	.	PUNCT
ftr-310	665	1	2011	2011	NUM
ftr-310	665	2	-	-	SYM
ftr-310	665	3	02	02	NUM
ftr-310	665	4	-	-	PUNCT
ftr-310	665	5	055	055	NUM
ftr-310	665	6	(	(	PUNCT
ftr-310	665	7	sept	sept	PROPN
ftr-310	665	8	.	.	PROPN
ftr-310	665	9	22	22	NUM
ftr-310	665	10	,	,	PUNCT
ftr-310	665	11	2010	2010	NUM
ftr-310	665	12	)	)	PUNCT
ftr-310	665	13	;	;	PUNCT
ftr-310	665	14	priv	priv	NOUN
ftr-310	665	15	.	.	PUNCT
ftr-310	666	1	ltr	ltr	PROPN
ftr-310	666	2	.	.	PUNCT
ftr-310	666	3	rul	rul	PROPN
ftr-310	666	4	.	.	PUNCT
ftr-310	667	1	2011	2011	NUM
ftr-310	667	2	-	-	SYM
ftr-310	667	3	07	07	NUM
ftr-310	667	4	-	-	PUNCT
ftr-310	667	5	012	012	NUM
ftr-310	667	6	(	(	PUNCT
ftr-310	667	7	sept	sept	PROPN
ftr-310	667	8	.	.	PROPN
ftr-310	667	9	21	21	NUM
ftr-310	667	10	,	,	PUNCT
ftr-310	667	11	2010	2010	NUM
ftr-310	667	12	)	)	PUNCT
ftr-310	667	13	;	;	PUNCT
ftr-310	667	14	priv	priv	NOUN
ftr-310	667	15	.	.	PUNCT
ftr-310	668	1	ltr	ltr	PROPN
ftr-310	668	2	.	.	PUNCT
ftr-310	668	3	rul	rul	PROPN
ftr-310	668	4	.	.	PUNCT
ftr-310	669	1	2010	2010	NUM
ftr-310	669	2	-	-	SYM
ftr-310	669	3	43	43	NUM
ftr-310	669	4	-	-	PUNCT
ftr-310	669	5	016	016	NUM
ftr-310	669	6	(	(	PUNCT
ftr-310	669	7	july	july	PROPN
ftr-310	669	8	15	15	NUM
ftr-310	669	9	,	,	PUNCT
ftr-310	669	10	2010	2010	NUM
ftr-310	669	11	)	)	PUNCT
ftr-310	669	12	;	;	PUNCT
ftr-310	669	13	priv	priv	NOUN
ftr-310	669	14	.	.	PUNCT
ftr-310	670	1	ltr	ltr	PROPN
ftr-310	670	2	.	.	PUNCT
ftr-310	670	3	rul	rul	PROPN
ftr-310	670	4	.	.	PUNCT
ftr-310	671	1	2010	2010	NUM
ftr-310	671	2	-	-	SYM
ftr-310	671	3	39	39	NUM
ftr-310	671	4	-	-	PUNCT
ftr-310	671	5	002	002	NUM
ftr-310	671	6	(	(	PUNCT
ftr-310	671	7	june	june	PROPN
ftr-310	671	8	22	22	NUM
ftr-310	671	9	,	,	PUNCT
ftr-310	671	10	2010	2010	NUM
ftr-310	671	11	)	)	PUNCT
ftr-310	671	12	;	;	PUNCT
ftr-310	671	13	priv	priv	NOUN
ftr-310	671	14	.	.	PUNCT
ftr-310	672	1	ltr	ltr	PROPN
ftr-310	672	2	.	.	PUNCT
ftr-310	672	3	rul	rul	PROPN
ftr-310	672	4	.	.	PUNCT
ftr-310	673	1	201037	201037	NUM
ftr-310	673	2	-	-	SYM
ftr-310	673	3	012	012	NUM
ftr-310	673	4	(	(	PUNCT
ftr-310	673	5	june	june	PROPN
ftr-310	673	6	4	4	NUM
ftr-310	673	7	,	,	PUNCT
ftr-310	673	8	2010	2010	NUM
ftr-310	673	9	)	)	PUNCT
ftr-310	673	10	;	;	PUNCT
ftr-310	673	11	priv	priv	NOUN
ftr-310	673	12	.	.	PUNCT
ftr-310	674	1	ltr	ltr	PROPN
ftr-310	674	2	.	.	PUNCT
ftr-310	674	3	rul	rul	PROPN
ftr-310	674	4	.	.	PUNCT
ftr-310	675	1	2010	2010	NUM
ftr-310	675	2	-	-	SYM
ftr-310	675	3	30	30	NUM
ftr-310	675	4	-	-	PUNCT
ftr-310	675	5	004	004	NUM
ftr-310	675	6	(	(	PUNCT
ftr-310	675	7	apr	apr	NOUN
ftr-310	675	8	.	.	PROPN
ftr-310	675	9	28	28	NUM
ftr-310	675	10	,	,	PUNCT
ftr-310	675	11	2010	2010	NUM
ftr-310	675	12	)	)	PUNCT
ftr-310	675	13	;	;	PUNCT
ftr-310	675	14	priv	priv	NOUN
ftr-310	675	15	.	.	PUNCT
ftr-310	676	1	ltr	ltr	PROPN
ftr-310	676	2	.	.	PUNCT
ftr-310	676	3	rul	rul	PROPN
ftr-310	676	4	.	.	PUNCT
ftr-310	677	1	2010	2010	NUM
ftr-310	677	2	-	-	SYM
ftr-310	677	3	34	34	NUM
ftr-310	677	4	-	-	SYM
ftr-310	677	5	011	011	NUM
ftr-310	677	6	(	(	PUNCT
ftr-310	677	7	apr	apr	PROPN
ftr-310	677	8	.	.	PROPN
ftr-310	677	9	23	23	NUM
ftr-310	677	10	,	,	PUNCT
ftr-310	677	11	2010	2010	NUM
ftr-310	677	12	)	)	PUNCT
ftr-310	677	13	;	;	PUNCT
ftr-310	677	14	priv	priv	NOUN
ftr-310	677	15	.	.	PUNCT
ftr-310	678	1	ltr	ltr	PROPN
ftr-310	678	2	.	.	PUNCT
ftr-310	678	3	rul	rul	PROPN
ftr-310	678	4	.	.	PUNCT
ftr-310	679	1	2010	2010	NUM
ftr-310	679	2	-	-	SYM
ftr-310	679	3	31	31	NUM
ftr-310	679	4	-	-	SYM
ftr-310	679	5	007	007	NUM
ftr-310	679	6	(	(	PUNCT
ftr-310	679	7	apr	apr	NOUN
ftr-310	679	8	.	.	PROPN
ftr-310	679	9	13	13	NUM
ftr-310	679	10	,	,	PUNCT
ftr-310	679	11	2010	2010	NUM
ftr-310	679	12	)	)	PUNCT
ftr-310	679	13	;	;	PUNCT
ftr-310	680	1	priv	priv	NOUN
ftr-310	680	2	.	.	PUNCT
ftr-310	681	1	ltr	ltr	PROPN
ftr-310	681	2	.	.	PUNCT
ftr-310	681	3	rul	rul	PROPN
ftr-310	681	4	.	.	PUNCT
ftr-310	682	1	2010	2010	NUM
ftr-310	682	2	-	-	SYM
ftr-310	682	3	25	25	NUM
ftr-310	682	4	-	-	PUNCT
ftr-310	682	5	031	031	NUM
ftr-310	682	6	(	(	PUNCT
ftr-310	682	7	feb	feb	PROPN
ftr-310	682	8	.	.	PROPN
ftr-310	682	9	23	23	NUM
ftr-310	682	10	,	,	PUNCT
ftr-310	682	11	2010	2010	NUM
ftr-310	682	12	)	)	PUNCT
ftr-310	682	13	;	;	PUNCT
ftr-310	682	14	priv	priv	NOUN
ftr-310	682	15	.	.	PUNCT
ftr-310	683	1	ltr	ltr	PROPN
ftr-310	683	2	.	.	PUNCT
ftr-310	683	3	rul	rul	PROPN
ftr-310	683	4	.	.	PUNCT
ftr-310	684	1	2009	2009	NUM
ftr-310	684	2	-	-	SYM
ftr-310	684	3	52	52	NUM
ftr-310	684	4	-	-	SYM
ftr-310	684	5	019	019	NUM
ftr-310	684	6	(	(	PUNCT
ftr-310	684	7	sept	sept	PROPN
ftr-310	684	8	.	.	PROPN
ftr-310	684	9	13	13	NUM
ftr-310	684	10	,	,	PUNCT
ftr-310	684	11	2009	2009	NUM
ftr-310	684	12	)	)	PUNCT
ftr-310	684	13	;	;	PUNCT
ftr-310	684	14	priv	priv	NOUN
ftr-310	684	15	.	.	PUNCT
ftr-310	685	1	ltr	ltr	PROPN
ftr-310	685	2	.	.	PUNCT
ftr-310	685	3	rul	rul	PROPN
ftr-310	685	4	.	.	PUNCT
ftr-310	686	1	2009	2009	NUM
ftr-310	686	2	-	-	SYM
ftr-310	686	3	46	46	NUM
ftr-310	686	4	-	-	PUNCT
ftr-310	686	5	036	036	NUM
ftr-310	686	6	(	(	PUNCT
ftr-310	686	7	july	july	PROPN
ftr-310	686	8	8	8	NUM
ftr-310	686	9	,	,	PUNCT
ftr-310	686	10	2009	2009	NUM
ftr-310	686	11	)	)	PUNCT
ftr-310	686	12	;	;	PUNCT
ftr-310	686	13	priv	priv	NOUN
ftr-310	686	14	.	.	PUNCT
ftr-310	687	1	ltr	ltr	PROPN
ftr-310	687	2	.	.	PUNCT
ftr-310	687	3	rul	rul	PROPN
ftr-310	687	4	.	.	PUNCT
ftr-310	687	5	2009	2009	NUM
ftr-310	687	6	-	-	SYM
ftr-310	687	7	39	39	NUM
ftr-310	687	8	-	-	SYM
ftr-310	687	9	017	017	NUM
ftr-310	687	10	(	(	PUNCT
ftr-310	687	11	june	june	PROPN
ftr-310	687	12	4	4	NUM
ftr-310	687	13	,	,	PUNCT
ftr-310	687	14	2009	2009	NUM
ftr-310	687	15	)	)	PUNCT
ftr-310	687	16	;	;	PUNCT
ftr-310	688	1	priv	priv	NOUN
ftr-310	688	2	.	.	PUNCT
ftr-310	689	1	ltr	ltr	PROPN
ftr-310	689	2	.	.	PUNCT
ftr-310	689	3	rul	rul	PROPN
ftr-310	689	4	.	.	PUNCT
ftr-310	690	1	2009	2009	NUM
ftr-310	690	2	-	-	SYM
ftr-310	690	3	31	31	NUM
ftr-310	690	4	-	-	SYM
ftr-310	690	5	003	003	NUM
ftr-310	690	6	(	(	PUNCT
ftr-310	690	7	apr	apr	PROPN
ftr-310	690	8	.	.	PROPN
ftr-310	690	9	16	16	NUM
ftr-310	690	10	,	,	PUNCT
ftr-310	690	11	2009	2009	NUM
ftr-310	690	12	)	)	PUNCT
ftr-310	690	13	;	;	PUNCT
ftr-310	691	1	priv	priv	NOUN
ftr-310	691	2	.	.	PUNCT
ftr-310	692	1	ltr	ltr	PROPN
ftr-310	692	2	.	.	PUNCT
ftr-310	692	3	rul	rul	PROPN
ftr-310	692	4	.	.	PUNCT
ftr-310	692	5	2009	2009	NUM
ftr-310	692	6	-	-	SYM
ftr-310	692	7	31	31	NUM
ftr-310	692	8	-	-	SYM
ftr-310	692	9	008	008	NUM
ftr-310	692	10	(	(	PUNCT
ftr-310	692	11	apr	apr	PROPN
ftr-310	692	12	.	.	PROPN
ftr-310	692	13	16	16	NUM
ftr-310	692	14	,	,	PUNCT
ftr-310	692	15	2009	2009	NUM
ftr-310	692	16	)	)	PUNCT
ftr-310	692	17	;	;	PUNCT
ftr-310	693	1	priv	priv	NOUN
ftr-310	693	2	.	.	PUNCT
ftr-310	694	1	ltr	ltr	PROPN
ftr-310	694	2	.	.	PUNCT
ftr-310	694	3	rul	rul	PROPN
ftr-310	694	4	.	.	PUNCT
ftr-310	695	1	2009	2009	NUM
ftr-310	695	2	-	-	SYM
ftr-310	695	3	12	12	NUM
ftr-310	695	4	-	-	SYM
ftr-310	695	5	003	003	NUM
ftr-310	695	6	(	(	PUNCT
ftr-310	695	7	nov	nov	PROPN
ftr-310	695	8	.	.	PROPN
ftr-310	695	9	19	19	NUM
ftr-310	695	10	,	,	PUNCT
ftr-310	695	11	2008	2008	NUM
ftr-310	695	12	)	)	PUNCT
ftr-310	695	13	;	;	PUNCT
ftr-310	695	14	priv	priv	NOUN
ftr-310	695	15	.	.	PUNCT
ftr-310	696	1	ltr	ltr	PROPN
ftr-310	696	2	.	.	PUNCT
ftr-310	696	3	rul	rul	PROPN
ftr-310	696	4	.	.	PUNCT
ftr-310	697	1	200845	200845	NUM
ftr-310	697	2	-	-	SYM
ftr-310	697	3	013	013	NUM
ftr-310	697	4	(	(	PUNCT
ftr-310	697	5	july	july	PROPN
ftr-310	697	6	30	30	NUM
ftr-310	697	7	,	,	PUNCT
ftr-310	697	8	2008	2008	NUM
ftr-310	697	9	)	)	PUNCT
ftr-310	697	10	;	;	PUNCT
ftr-310	697	11	priv	priv	NOUN
ftr-310	697	12	.	.	PUNCT
ftr-310	698	1	ltr	ltr	PROPN
ftr-310	698	2	.	.	PUNCT
ftr-310	698	3	rul	rul	PROPN
ftr-310	698	4	.	.	PUNCT
ftr-310	698	5	2008	2008	NUM
ftr-310	698	6	-	-	SYM
ftr-310	698	7	42	42	NUM
ftr-310	698	8	-	-	PUNCT
ftr-310	698	9	014	014	NUM
ftr-310	698	10	(	(	PUNCT
ftr-310	698	11	july	july	PROPN
ftr-310	698	12	17	17	NUM
ftr-310	698	13	,	,	PUNCT
ftr-310	698	14	2008	2008	NUM
ftr-310	698	15	)	)	PUNCT
ftr-310	698	16	;	;	PUNCT
ftr-310	699	1	priv	priv	NOUN
ftr-310	699	2	.	.	PUNCT
ftr-310	700	1	ltr	ltr	PROPN
ftr-310	700	2	.	.	PUNCT
ftr-310	701	1	rul	rul	PROPN
ftr-310	701	2	.	.	PUNCT
ftr-310	701	3	2008	2008	NUM
ftr-310	701	4	-	-	SYM
ftr-310	701	5	40	40	NUM
ftr-310	701	6	-	-	SYM
ftr-310	701	7	039	039	NUM
ftr-310	701	8	(	(	PUNCT
ftr-310	701	9	june	june	PROPN
ftr-310	701	10	13	13	NUM
ftr-310	701	11	,	,	PUNCT
ftr-310	701	12	2008	2008	NUM
ftr-310	701	13	)	)	PUNCT
ftr-310	701	14	;	;	PUNCT
ftr-310	701	15	priv	priv	NOUN
ftr-310	701	16	.	.	PUNCT
ftr-310	702	1	ltr	ltr	PROPN
ftr-310	702	2	.	.	PUNCT
ftr-310	703	1	rul	rul	PROPN
ftr-310	703	2	.	.	PUNCT
ftr-310	703	3	2008	2008	NUM
ftr-310	703	4	-	-	SYM
ftr-310	703	5	31	31	NUM
ftr-310	703	6	-	-	SYM
ftr-310	703	7	019	019	NUM
ftr-310	703	8	(	(	PUNCT
ftr-310	703	9	apr	apr	NOUN
ftr-310	703	10	.	.	PROPN
ftr-310	703	11	18	18	NUM
ftr-310	703	12	,	,	PUNCT
ftr-310	703	13	2008	2008	NUM
ftr-310	703	14	)	)	PUNCT
ftr-310	703	15	;	;	PUNCT
ftr-310	703	16	priv	priv	NOUN
ftr-310	703	17	.	.	PUNCT
ftr-310	704	1	ltr	ltr	PROPN
ftr-310	704	2	.	.	PUNCT
ftr-310	705	1	rul	rul	PROPN
ftr-310	705	2	.	.	PUNCT
ftr-310	705	3	2008	2008	NUM
ftr-310	705	4	-	-	SYM
ftr-310	705	5	22	22	NUM
ftr-310	705	6	-	-	PUNCT
ftr-310	705	7	012	012	NUM
ftr-310	705	8	(	(	PUNCT
ftr-310	705	9	feb	feb	PROPN
ftr-310	705	10	.	.	PROPN
ftr-310	705	11	12	12	NUM
ftr-310	705	12	,	,	PUNCT
ftr-310	705	13	2008	2008	NUM
ftr-310	705	14	)	)	PUNCT
ftr-310	705	15	;	;	PUNCT
ftr-310	705	16	priv	priv	NOUN
ftr-310	705	17	.	.	PUNCT
ftr-310	706	1	ltr	ltr	PROPN
ftr-310	706	2	.	.	PUNCT
ftr-310	706	3	rul	rul	PROPN
ftr-310	706	4	.	.	PUNCT
ftr-310	707	1	2007	2007	NUM
ftr-310	707	2	-	-	SYM
ftr-310	707	3	45	45	NUM
ftr-310	707	4	-	-	PUNCT
ftr-310	707	5	008	008	NUM
ftr-310	707	6	(	(	PUNCT
ftr-310	707	7	aug	aug	PROPN
ftr-310	707	8	.	.	PROPN
ftr-310	707	9	2	2	NUM
ftr-310	707	10	,	,	PUNCT
ftr-310	707	11	2007	2007	NUM
ftr-310	707	12	)	)	PUNCT
ftr-310	707	13	;	;	PUNCT
ftr-310	707	14	priv	priv	NOUN
ftr-310	707	15	.	.	PUNCT
ftr-310	708	1	ltr	ltr	PROPN
ftr-310	708	2	.	.	PUNCT
ftr-310	708	3	rul	rul	PROPN
ftr-310	708	4	.	.	PUNCT
ftr-310	709	1	2007	2007	NUM
ftr-310	709	2	-	-	SYM
ftr-310	709	3	26	26	NUM
ftr-310	709	4	-	-	SYM
ftr-310	709	5	026	026	NUM
ftr-310	709	6	(	(	PUNCT
ftr-310	709	7	mar	mar	PROPN
ftr-310	709	8	.	.	PROPN
ftr-310	709	9	16	16	NUM
ftr-310	709	10	,	,	PUNCT
ftr-310	709	11	2007	2007	NUM
ftr-310	709	12	)	)	PUNCT
ftr-310	709	13	;	;	PUNCT
ftr-310	709	14	priv	priv	NOUN
ftr-310	709	15	.	.	PUNCT
ftr-310	710	1	ltr	ltr	PROPN
ftr-310	710	2	.	.	PUNCT
ftr-310	710	3	rul	rul	PROPN
ftr-310	710	4	.	.	PUNCT
ftr-310	711	1	2007	2007	NUM
ftr-310	711	2	-	-	SYM
ftr-310	711	3	20	20	NUM
ftr-310	711	4	-	-	SYM
ftr-310	711	5	011	011	NUM
ftr-310	711	6	(	(	PUNCT
ftr-310	711	7	feb	feb	PROPN
ftr-310	711	8	.	.	PROPN
ftr-310	711	9	2	2	NUM
ftr-310	711	10	,	,	PUNCT
ftr-310	711	11	2007	2007	NUM
ftr-310	711	12	)	)	PUNCT
ftr-310	711	13	;	;	PUNCT
ftr-310	711	14	priv	priv	NOUN
ftr-310	711	15	.	.	PUNCT
ftr-310	712	1	ltr	ltr	PROPN
ftr-310	712	2	.	.	PUNCT
ftr-310	712	3	rul	rul	PROPN
ftr-310	712	4	.	.	PUNCT
ftr-310	713	1	2007	2007	NUM
ftr-310	713	2	-	-	SYM
ftr-310	713	3	05	05	NUM
ftr-310	713	4	-	-	PUNCT
ftr-310	713	5	026	026	NUM
ftr-310	713	6	(	(	PUNCT
ftr-310	713	7	oct	oct	PROPN
ftr-310	713	8	.	.	PROPN
ftr-310	713	9	31	31	NUM
ftr-310	713	10	,	,	PUNCT
ftr-310	713	11	2006	2006	NUM
ftr-310	713	12	)	)	PUNCT
ftr-310	713	13	;	;	PUNCT
ftr-310	713	14	priv	priv	NOUN
ftr-310	713	15	.	.	PUNCT
ftr-310	714	1	ltr	ltr	PROPN
ftr-310	714	2	.	.	PUNCT
ftr-310	714	3	rul	rul	PROPN
ftr-310	714	4	.	.	PUNCT
ftr-310	715	1	2007	2007	NUM
ftr-310	715	2	-	-	SYM
ftr-310	715	3	01	01	NUM
ftr-310	715	4	-	-	PUNCT
ftr-310	715	5	020	020	NUM
ftr-310	715	6	(	(	PUNCT
ftr-310	715	7	sept	sept	PROPN
ftr-310	715	8	.	.	PROPN
ftr-310	715	9	26	26	NUM
ftr-310	715	10	,	,	PUNCT
ftr-310	715	11	2006	2006	NUM
ftr-310	715	12	)	)	PUNCT
ftr-310	715	13	;	;	PUNCT
ftr-310	715	14	priv	priv	NOUN
ftr-310	715	15	.	.	PUNCT
ftr-310	716	1	ltr	ltr	PROPN
ftr-310	716	2	.	.	PUNCT
ftr-310	716	3	rul	rul	PROPN
ftr-310	716	4	.	.	PUNCT
ftr-310	717	1	2006	2006	NUM
ftr-310	717	2	-	-	SYM
ftr-310	717	3	47	47	NUM
ftr-310	717	4	-	-	PUNCT
ftr-310	717	5	017	017	NUM
ftr-310	717	6	(	(	PUNCT
ftr-310	717	7	aug	aug	PROPN
ftr-310	717	8	.	.	PROPN
ftr-310	717	9	10	10	NUM
ftr-310	717	10	,	,	PUNCT
ftr-310	717	11	2006	2006	NUM
ftr-310	717	12	)	)	PUNCT
ftr-310	717	13	;	;	PUNCT
ftr-310	717	14	priv	priv	NOUN
ftr-310	717	15	.	.	PUNCT
ftr-310	718	1	ltr	ltr	PROPN
ftr-310	718	2	.	.	PUNCT
ftr-310	718	3	rul	rul	PROPN
ftr-310	718	4	.	.	PUNCT
ftr-310	719	1	2007	2007	NUM
ftr-310	719	2	-	-	SYM
ftr-310	719	3	45	45	NUM
ftr-310	719	4	-	-	PUNCT
ftr-310	719	5	021	021	NUM
ftr-310	719	6	(	(	PUNCT
ftr-310	719	7	june	june	PROPN
ftr-310	719	8	20	20	NUM
ftr-310	719	9	,	,	PUNCT
ftr-310	719	10	2006	2006	NUM
ftr-310	719	11	)	)	PUNCT
ftr-310	719	12	;	;	PUNCT
ftr-310	719	13	priv	priv	NOUN
ftr-310	719	14	.	.	PUNCT
ftr-310	720	1	ltr	ltr	PROPN
ftr-310	720	2	.	.	PUNCT
ftr-310	720	3	rul	rul	PROPN
ftr-310	720	4	.	.	PUNCT
ftr-310	721	1	2012	2012	NUM
ftr-310	721	2	-	-	SYM
ftr-310	721	3	06	06	NUM
ftr-310	721	4	-	-	SYM
ftr-310	721	5	015	015	NUM
ftr-310	721	6	(	(	PUNCT
ftr-310	721	7	june	june	PROPN
ftr-310	721	8	13	13	NUM
ftr-310	721	9	,	,	PUNCT
ftr-310	721	10	2006	2006	NUM
ftr-310	721	11	)	)	PUNCT
ftr-310	721	12	;	;	PUNCT
ftr-310	721	13	priv	priv	NOUN
ftr-310	721	14	.	.	PUNCT
ftr-310	722	1	ltr	ltr	PROPN
ftr-310	722	2	.	.	PUNCT
ftr-310	722	3	rul	rul	NOUN
ftr-310	722	4	.	.	PUNCT
ftr-310	723	1	200637	200637	NUM
ftr-310	723	2	-	-	SYM
ftr-310	723	3	018	018	NUM
ftr-310	723	4	(	(	PUNCT
ftr-310	723	5	june	june	PROPN
ftr-310	723	6	1	1	NUM
ftr-310	723	7	,	,	PUNCT
ftr-310	723	8	2006	2006	NUM
ftr-310	723	9	)	)	PUNCT
ftr-310	723	10	.	.	PUNCT
ftr-310	724	1	117	117	NUM
ftr-310	724	2	.	.	PUNCT
ftr-310	725	1	because	because	SCONJ
ftr-310	725	2	the	the	DET
ftr-310	725	3	wholly	wholly	ADV
ftr-310	725	4	-	-	PUNCT
ftr-310	725	5	owned	own	VERB
ftr-310	725	6	subsidiaries	subsidiary	NOUN
ftr-310	725	7	are	be	AUX
ftr-310	725	8	organized	organize	VERB
ftr-310	725	9	in	in	ADP
ftr-310	725	10	tax	tax	NOUN
ftr-310	725	11	haven	haven	NOUN
ftr-310	725	12	jurisdictions	jurisdiction	NOUN
ftr-310	725	13	,	,	PUNCT
ftr-310	725	14	they	they	PRON
ftr-310	725	15	owe	owe	VERB
ftr-310	725	16	no	no	DET
ftr-310	725	17	local	local	ADJ
ftr-310	725	18	taxes	taxis	NOUN
ftr-310	725	19	on	on	ADP
ftr-310	725	20	their	their	PRON
ftr-310	725	21	commodities	commodity	NOUN
ftr-310	725	22	income	income	NOUN
ftr-310	725	23	.	.	PUNCT
ftr-310	726	1	see	see	VERB
ftr-310	726	2	samuel	samuel	PROPN
ftr-310	726	3	d.	d.	PROPN
ftr-310	726	4	brunson	brunson	PROPN
ftr-310	726	5	,	,	PUNCT
ftr-310	726	6	repatriating	repatriate	VERB
ftr-310	726	7	tax	tax	NOUN
ftr-310	726	8	-	-	PUNCT
ftr-310	726	9	exempt	exempt	ADJ
ftr-310	726	10	investments	investment	NOUN
ftr-310	726	11	:	:	PUNCT
ftr-310	726	12	tax	tax	NOUN
ftr-310	726	13	havens	haven	NOUN
ftr-310	726	14	,	,	PUNCT
ftr-310	726	15	blocker	blocker	NOUN
ftr-310	726	16	corporations	corporation	NOUN
ftr-310	726	17	,	,	PUNCT
ftr-310	726	18	242	242	NUM
ftr-310	726	19	florida	florida	PROPN
ftr-310	726	20	tax	tax	NOUN
ftr-310	726	21	review	review	NOUN
ftr-310	727	1	[	[	X
ftr-310	727	2	vol	vol	NOUN
ftr-310	727	3	.	.	NOUN
ftr-310	727	4	14:6	14:6	NUM
ftr-310	727	5	linked	link	VERB
ftr-310	727	6	notes	note	NOUN
ftr-310	727	7	,	,	PUNCT
ftr-310	727	8	the	the	DET
ftr-310	727	9	i.r.s	i.r.	NOUN
ftr-310	727	10	.	.	PUNCT
ftr-310	727	11	proved	prove	VERB
ftr-310	727	12	willing	willing	ADJ
ftr-310	727	13	to	to	PART
ftr-310	727	14	issue	issue	VERB
ftr-310	727	15	private	private	ADJ
ftr-310	727	16	letter	letter	NOUN
ftr-310	727	17	rulings	ruling	NOUN
ftr-310	727	18	holding	hold	VERB
ftr-310	727	19	that	that	DET
ftr-310	727	20	income	income	NOUN
ftr-310	727	21	from	from	ADP
ftr-310	727	22	such	such	ADJ
ftr-310	727	23	subsidiaries	subsidiary	NOUN
ftr-310	727	24	constituted	constitute	VERB
ftr-310	727	25	qualifying	qualify	VERB
ftr-310	727	26	income	income	NOUN
ftr-310	727	27	.	.	PUNCT
ftr-310	728	1	118	118	NUM
ftr-310	728	2	through	through	ADP
ftr-310	728	3	and	and	CCONJ
ftr-310	728	4	unrelated	unrelated	ADJ
ftr-310	728	5	debt	debt	NOUN
ftr-310	728	6	-	-	PUNCT
ftr-310	728	7	financed	finance	VERB
ftr-310	728	8	income	income	NOUN
ftr-310	728	9	,	,	PUNCT
ftr-310	728	10	106	106	NUM
ftr-310	728	11	nw	nw	NOUN
ftr-310	728	12	.	.	PUNCT
ftr-310	728	13	u.	u.	PROPN
ftr-310	728	14	l.	l.	PROPN
ftr-310	728	15	rev	rev	PROPN
ftr-310	728	16	.	.	PROPN
ftr-310	728	17	225	225	NUM
ftr-310	728	18	,	,	PUNCT
ftr-310	728	19	239	239	NUM
ftr-310	728	20	(	(	PUNCT
ftr-310	728	21	2012	2012	NUM
ftr-310	728	22	)	)	PUNCT
ftr-310	728	23	.	.	PUNCT
ftr-310	729	1	as	as	ADP
ftr-310	729	2	such	such	ADJ
ftr-310	729	3	,	,	PUNCT
ftr-310	729	4	holding	hold	VERB
ftr-310	729	5	an	an	DET
ftr-310	729	6	investment	investment	NOUN
ftr-310	729	7	through	through	ADP
ftr-310	729	8	a	a	DET
ftr-310	729	9	tax	tax	NOUN
ftr-310	729	10	haven	haven	NOUN
ftr-310	729	11	corporation	corporation	NOUN
ftr-310	729	12	does	do	AUX
ftr-310	729	13	not	not	PART
ftr-310	729	14	produce	produce	VERB
ftr-310	729	15	an	an	DET
ftr-310	729	16	additional	additional	ADJ
ftr-310	729	17	layer	layer	NOUN
ftr-310	729	18	of	of	ADP
ftr-310	729	19	taxes	taxis	NOUN
ftr-310	729	20	.	.	PUNCT
ftr-310	730	1	moreover	moreover	ADV
ftr-310	730	2	,	,	PUNCT
ftr-310	730	3	because	because	SCONJ
ftr-310	730	4	the	the	DET
ftr-310	730	5	subsidiary	subsidiary	NOUN
ftr-310	730	6	is	be	AUX
ftr-310	730	7	wholly	wholly	ADV
ftr-310	730	8	owned	own	VERB
ftr-310	730	9	by	by	ADP
ftr-310	730	10	the	the	DET
ftr-310	730	11	commodity	commodity	NOUN
ftr-310	730	12	mutual	mutual	ADJ
ftr-310	730	13	fund	fund	NOUN
ftr-310	730	14	,	,	PUNCT
ftr-310	730	15	its	its	PRON
ftr-310	730	16	existence	existence	NOUN
ftr-310	730	17	is	be	AUX
ftr-310	730	18	unlikely	unlikely	ADJ
ftr-310	730	19	to	to	PART
ftr-310	730	20	provide	provide	VERB
ftr-310	730	21	any	any	DET
ftr-310	730	22	downside	downside	ADJ
ftr-310	730	23	protection	protection	NOUN
ftr-310	730	24	to	to	ADP
ftr-310	730	25	investors	investor	NOUN
ftr-310	730	26	,	,	PUNCT
ftr-310	730	27	who	who	PRON
ftr-310	730	28	already	already	ADV
ftr-310	730	29	have	have	VERB
ftr-310	730	30	limited	limit	VERB
ftr-310	730	31	liability	liability	NOUN
ftr-310	730	32	by	by	ADP
ftr-310	730	33	virtue	virtue	NOUN
ftr-310	730	34	of	of	ADP
ftr-310	730	35	the	the	DET
ftr-310	730	36	mutual	mutual	ADJ
ftr-310	730	37	fund	fund	NOUN
ftr-310	730	38	itself	itself	PRON
ftr-310	730	39	.	.	PUNCT
ftr-310	731	1	what	what	PRON
ftr-310	731	2	protection	protection	NOUN
ftr-310	731	3	it	it	PRON
ftr-310	731	4	does	do	AUX
ftr-310	731	5	offer	offer	VERB
ftr-310	731	6	,	,	PUNCT
ftr-310	731	7	moreover	moreover	ADV
ftr-310	731	8	,	,	PUNCT
ftr-310	731	9	is	be	AUX
ftr-310	731	10	more	more	ADV
ftr-310	731	11	illusory	illusory	ADJ
ftr-310	731	12	than	than	ADP
ftr-310	731	13	real	real	ADJ
ftr-310	731	14	.	.	PUNCT
ftr-310	732	1	while	while	SCONJ
ftr-310	732	2	a	a	DET
ftr-310	732	3	counterparty	counterparty	NOUN
ftr-310	732	4	can	can	AUX
ftr-310	732	5	not	not	PART
ftr-310	732	6	compel	compel	VERB
ftr-310	732	7	the	the	DET
ftr-310	732	8	mutual	mutual	ADJ
ftr-310	732	9	fund	fund	NOUN
ftr-310	732	10	parent	parent	NOUN
ftr-310	732	11	to	to	PART
ftr-310	732	12	make	make	VERB
ftr-310	732	13	it	it	PRON
ftr-310	732	14	whole	whole	ADJ
ftr-310	732	15	,	,	PUNCT
ftr-310	732	16	in	in	ADP
ftr-310	732	17	most	most	ADJ
ftr-310	732	18	cases	case	NOUN
ftr-310	732	19	it	it	PRON
ftr-310	732	20	does	do	AUX
ftr-310	732	21	not	not	PART
ftr-310	732	22	need	need	VERB
ftr-310	732	23	to	to	PART
ftr-310	732	24	.	.	PUNCT
ftr-310	733	1	rather	rather	ADV
ftr-310	733	2	,	,	PUNCT
ftr-310	733	3	derivatives	derivative	NOUN
ftr-310	733	4	clearinghouses	clearinghouse	NOUN
ftr-310	733	5	generally	generally	ADV
ftr-310	733	6	require	require	VERB
ftr-310	733	7	parties	party	NOUN
ftr-310	733	8	to	to	ADP
ftr-310	733	9	derivatives	derivative	NOUN
ftr-310	733	10	—	—	PUNCT
ftr-310	733	11	including	include	VERB
ftr-310	733	12	commodities	commodity	NOUN
ftr-310	733	13	-	-	PUNCT
ftr-310	733	14	related	relate	VERB
ftr-310	733	15	dividends	dividend	NOUN
ftr-310	733	16	—	—	PUNCT
ftr-310	733	17	to	to	PART
ftr-310	733	18	put	put	VERB
ftr-310	733	19	money	money	NOUN
ftr-310	733	20	into	into	ADP
ftr-310	733	21	a	a	DET
ftr-310	733	22	margin	margin	NOUN
ftr-310	733	23	account	account	NOUN
ftr-310	733	24	when	when	SCONJ
ftr-310	733	25	they	they	PRON
ftr-310	733	26	enter	enter	VERB
ftr-310	733	27	into	into	ADP
ftr-310	733	28	a	a	DET
ftr-310	733	29	transaction	transaction	NOUN
ftr-310	733	30	.	.	PUNCT
ftr-310	734	1	see	see	VERB
ftr-310	734	2	adam	adam	PROPN
ftr-310	734	3	h.	h.	PROPN
ftr-310	734	4	rosenzweig	rosenzweig	PROPN
ftr-310	734	5	,	,	PUNCT
ftr-310	734	6	imperfect	imperfect	ADJ
ftr-310	734	7	financial	financial	ADJ
ftr-310	734	8	markets	market	NOUN
ftr-310	734	9	and	and	CCONJ
ftr-310	734	10	the	the	DET
ftr-310	734	11	hidden	hidden	ADJ
ftr-310	734	12	costs	cost	NOUN
ftr-310	734	13	of	of	ADP
ftr-310	734	14	a	a	DET
ftr-310	734	15	modern	modern	ADJ
ftr-310	734	16	income	income	NOUN
ftr-310	734	17	tax	tax	NOUN
ftr-310	734	18	,	,	PUNCT
ftr-310	734	19	62	62	NUM
ftr-310	734	20	smu	smu	PROPN
ftr-310	734	21	l.	l.	PROPN
ftr-310	734	22	rev	rev	PROPN
ftr-310	734	23	.	.	PROPN
ftr-310	734	24	239	239	NUM
ftr-310	734	25	,	,	PUNCT
ftr-310	734	26	255	255	NUM
ftr-310	734	27	(	(	PUNCT
ftr-310	734	28	2009	2009	NUM
ftr-310	734	29	)	)	PUNCT
ftr-310	734	30	(	(	PUNCT
ftr-310	734	31	“	"	PUNCT
ftr-310	734	32	[	[	X
ftr-310	734	33	t]he	t]he	ADJ
ftr-310	734	34	clearinghouse	clearinghouse	NOUN
ftr-310	734	35	requires	require	VERB
ftr-310	734	36	investors	investor	NOUN
ftr-310	734	37	to	to	PART
ftr-310	734	38	post	post	VERB
ftr-310	734	39	margin	margin	NOUN
ftr-310	734	40	with	with	ADP
ftr-310	734	41	the	the	DET
ftr-310	734	42	clearinghouse	clearinghouse	NOUN
ftr-310	734	43	prior	prior	ADV
ftr-310	734	44	to	to	ADP
ftr-310	734	45	investing	invest	VERB
ftr-310	734	46	in	in	ADP
ftr-310	734	47	a	a	DET
ftr-310	734	48	derivative	derivative	NOUN
ftr-310	734	49	,	,	PUNCT
ftr-310	734	50	which	which	PRON
ftr-310	734	51	serves	serve	VERB
ftr-310	734	52	as	as	ADP
ftr-310	734	53	security	security	NOUN
ftr-310	734	54	on	on	ADP
ftr-310	734	55	the	the	DET
ftr-310	734	56	embedded	embed	VERB
ftr-310	734	57	contingent	contingent	ADJ
ftr-310	734	58	liability	liability	NOUN
ftr-310	734	59	in	in	ADP
ftr-310	734	60	the	the	DET
ftr-310	734	61	derivative	derivative	ADJ
ftr-310	734	62	position	position	NOUN
ftr-310	734	63	.	.	PUNCT
ftr-310	734	64	”	"	PUNCT
ftr-310	734	65	)	)	PUNCT
ftr-310	734	66	.	.	PUNCT
ftr-310	735	1	the	the	DET
ftr-310	735	2	margin	margin	NOUN
ftr-310	735	3	account	account	NOUN
ftr-310	735	4	serves	serve	VERB
ftr-310	735	5	to	to	PART
ftr-310	735	6	ameliorate	ameliorate	VERB
ftr-310	735	7	the	the	DET
ftr-310	735	8	risk	risk	NOUN
ftr-310	735	9	that	that	SCONJ
ftr-310	735	10	the	the	DET
ftr-310	735	11	subsidiary	subsidiary	NOUN
ftr-310	735	12	will	will	AUX
ftr-310	735	13	not	not	PART
ftr-310	735	14	meet	meet	VERB
ftr-310	735	15	its	its	PRON
ftr-310	735	16	obligations	obligation	NOUN
ftr-310	735	17	.	.	PUNCT
ftr-310	736	1	and	and	CCONJ
ftr-310	736	2	,	,	PUNCT
ftr-310	736	3	while	while	SCONJ
ftr-310	736	4	a	a	DET
ftr-310	736	5	margin	margin	NOUN
ftr-310	736	6	account	account	NOUN
ftr-310	736	7	does	do	AUX
ftr-310	736	8	not	not	PART
ftr-310	736	9	undo	undo	VERB
ftr-310	736	10	limited	limited	ADJ
ftr-310	736	11	liability	liability	NOUN
ftr-310	736	12	,	,	PUNCT
ftr-310	736	13	it	it	PRON
ftr-310	736	14	does	do	AUX
ftr-310	736	15	require	require	VERB
ftr-310	736	16	that	that	SCONJ
ftr-310	736	17	the	the	DET
ftr-310	736	18	commodities	commodity	NOUN
ftr-310	736	19	mutual	mutual	ADJ
ftr-310	736	20	fund	fund	NOUN
ftr-310	736	21	capitalize	capitalize	VERB
ftr-310	736	22	its	its	PRON
ftr-310	736	23	subsidiary	subsidiary	NOUN
ftr-310	736	24	sufficiently	sufficiently	ADV
ftr-310	736	25	to	to	PART
ftr-310	736	26	meet	meet	VERB
ftr-310	736	27	the	the	DET
ftr-310	736	28	margin	margin	NOUN
ftr-310	736	29	requirement	requirement	NOUN
ftr-310	736	30	.	.	PUNCT
ftr-310	737	1	because	because	SCONJ
ftr-310	737	2	the	the	DET
ftr-310	737	3	mutual	mutual	ADJ
ftr-310	737	4	fund	fund	NOUN
ftr-310	737	5	has	have	VERB
ftr-310	737	6	to	to	PART
ftr-310	737	7	capitalize	capitalize	VERB
ftr-310	737	8	its	its	PRON
ftr-310	737	9	subsidiary	subsidiary	NOUN
ftr-310	737	10	at	at	ADP
ftr-310	737	11	a	a	DET
ftr-310	737	12	higher	high	ADJ
ftr-310	737	13	rate	rate	NOUN
ftr-310	737	14	,	,	PUNCT
ftr-310	737	15	it	it	PRON
ftr-310	737	16	puts	put	VERB
ftr-310	737	17	more	more	ADJ
ftr-310	737	18	of	of	ADP
ftr-310	737	19	its	its	PRON
ftr-310	737	20	own	own	ADJ
ftr-310	737	21	capital	capital	NOUN
ftr-310	737	22	at	at	ADP
ftr-310	737	23	risk	risk	NOUN
ftr-310	737	24	,	,	PUNCT
ftr-310	737	25	and	and	CCONJ
ftr-310	737	26	,	,	PUNCT
ftr-310	737	27	as	as	ADP
ftr-310	737	28	such	such	ADJ
ftr-310	737	29	,	,	PUNCT
ftr-310	737	30	more	more	ADJ
ftr-310	737	31	of	of	ADP
ftr-310	737	32	its	its	PRON
ftr-310	737	33	assets	asset	NOUN
ftr-310	737	34	are	be	AUX
ftr-310	737	35	at	at	ADP
ftr-310	737	36	risk	risk	NOUN
ftr-310	737	37	on	on	ADP
ftr-310	737	38	the	the	DET
ftr-310	737	39	commodities	commodity	NOUN
ftr-310	737	40	transactions	transaction	NOUN
ftr-310	737	41	.	.	PUNCT
ftr-310	738	1	118	118	NUM
ftr-310	738	2	.	.	PUNCT
ftr-310	739	1	see	see	VERB
ftr-310	739	2	priv	priv	PROPN
ftr-310	739	3	.	.	PUNCT
ftr-310	740	1	ltr	ltr	PROPN
ftr-310	740	2	.	.	PUNCT
ftr-310	740	3	rul	rul	PROPN
ftr-310	740	4	.	.	PUNCT
ftr-310	741	1	2012	2012	NUM
ftr-310	741	2	-	-	SYM
ftr-310	741	3	06	06	NUM
ftr-310	741	4	-	-	SYM
ftr-310	741	5	015	015	NUM
ftr-310	741	6	(	(	PUNCT
ftr-310	741	7	feb	feb	PROPN
ftr-310	741	8	.	.	PROPN
ftr-310	741	9	10	10	NUM
ftr-310	741	10	,	,	PUNCT
ftr-310	741	11	2012	2012	NUM
ftr-310	741	12	)	)	PUNCT
ftr-310	741	13	;	;	PUNCT
ftr-310	742	1	priv	priv	NOUN
ftr-310	742	2	.	.	PUNCT
ftr-310	743	1	ltr	ltr	PROPN
ftr-310	743	2	.	.	PUNCT
ftr-310	743	3	rul	rul	PROPN
ftr-310	743	4	.	.	PUNCT
ftr-310	744	1	201134	201134	NUM
ftr-310	744	2	-	-	SYM
ftr-310	744	3	014	014	NUM
ftr-310	744	4	(	(	PUNCT
ftr-310	744	5	aug	aug	PROPN
ftr-310	744	6	.	.	PROPN
ftr-310	744	7	26	26	NUM
ftr-310	744	8	,	,	PUNCT
ftr-310	744	9	2011	2011	NUM
ftr-310	744	10	)	)	PUNCT
ftr-310	744	11	;	;	PUNCT
ftr-310	744	12	priv	priv	NOUN
ftr-310	744	13	.	.	PUNCT
ftr-310	745	1	ltr	ltr	PROPN
ftr-310	745	2	.	.	PUNCT
ftr-310	745	3	rul	rul	PROPN
ftr-310	745	4	.	.	PUNCT
ftr-310	746	1	2011	2011	NUM
ftr-310	746	2	-	-	SYM
ftr-310	746	3	32	32	NUM
ftr-310	746	4	-	-	SYM
ftr-310	746	5	008	008	NUM
ftr-310	746	6	(	(	PUNCT
ftr-310	746	7	aug	aug	PROPN
ftr-310	746	8	.	.	PROPN
ftr-310	746	9	12	12	NUM
ftr-310	746	10	,	,	PUNCT
ftr-310	746	11	2011	2011	NUM
ftr-310	746	12	)	)	PUNCT
ftr-310	746	13	;	;	PUNCT
ftr-310	746	14	priv	priv	NOUN
ftr-310	746	15	.	.	PUNCT
ftr-310	747	1	ltr	ltr	PROPN
ftr-310	747	2	.	.	PUNCT
ftr-310	747	3	rul	rul	PROPN
ftr-310	747	4	.	.	PUNCT
ftr-310	748	1	2011	2011	NUM
ftr-310	748	2	-	-	SYM
ftr-310	748	3	31	31	NUM
ftr-310	748	4	-	-	PUNCT
ftr-310	748	5	001	001	NUM
ftr-310	748	6	(	(	PUNCT
ftr-310	748	7	aug	aug	PROPN
ftr-310	748	8	.	.	PROPN
ftr-310	748	9	5	5	NUM
ftr-310	748	10	,	,	PUNCT
ftr-310	748	11	2011	2011	NUM
ftr-310	748	12	)	)	PUNCT
ftr-310	748	13	;	;	PUNCT
ftr-310	748	14	priv	priv	NOUN
ftr-310	748	15	.	.	PUNCT
ftr-310	749	1	ltr	ltr	PROPN
ftr-310	749	2	.	.	PUNCT
ftr-310	749	3	rul	rul	PROPN
ftr-310	749	4	.	.	PUNCT
ftr-310	750	1	2011	2011	NUM
ftr-310	750	2	-	-	SYM
ftr-310	750	3	29	29	NUM
ftr-310	750	4	-	-	PUNCT
ftr-310	750	5	002	002	NUM
ftr-310	750	6	(	(	PUNCT
ftr-310	750	7	july	july	PROPN
ftr-310	750	8	22	22	NUM
ftr-310	750	9	,	,	PUNCT
ftr-310	750	10	2011	2011	NUM
ftr-310	750	11	)	)	PUNCT
ftr-310	750	12	;	;	PUNCT
ftr-310	750	13	priv	priv	NOUN
ftr-310	750	14	.	.	PUNCT
ftr-310	751	1	ltr	ltr	PROPN
ftr-310	751	2	.	.	PUNCT
ftr-310	751	3	rul	rul	PROPN
ftr-310	751	4	.	.	PUNCT
ftr-310	752	1	2011	2011	NUM
ftr-310	752	2	-	-	SYM
ftr-310	752	3	28	28	NUM
ftr-310	752	4	-	-	PUNCT
ftr-310	752	5	022	022	NUM
ftr-310	752	6	(	(	PUNCT
ftr-310	752	7	july	july	PROPN
ftr-310	752	8	15	15	NUM
ftr-310	752	9	,	,	PUNCT
ftr-310	752	10	2011	2011	NUM
ftr-310	752	11	)	)	PUNCT
ftr-310	752	12	;	;	PUNCT
ftr-310	752	13	priv	priv	NOUN
ftr-310	752	14	.	.	PUNCT
ftr-310	753	1	ltr	ltr	PROPN
ftr-310	753	2	.	.	PUNCT
ftr-310	753	3	rul	rul	PROPN
ftr-310	753	4	.	.	PUNCT
ftr-310	754	1	2011	2011	NUM
ftr-310	754	2	-	-	SYM
ftr-310	754	3	22	22	NUM
ftr-310	754	4	-	-	PUNCT
ftr-310	754	5	012	012	NUM
ftr-310	754	6	(	(	PUNCT
ftr-310	754	7	june	june	PROPN
ftr-310	754	8	3	3	NUM
ftr-310	754	9	,	,	PUNCT
ftr-310	754	10	2011	2011	NUM
ftr-310	754	11	)	)	PUNCT
ftr-310	754	12	;	;	PUNCT
ftr-310	754	13	priv	priv	NOUN
ftr-310	754	14	.	.	PUNCT
ftr-310	755	1	ltr	ltr	PROPN
ftr-310	755	2	.	.	PUNCT
ftr-310	755	3	rul	rul	PROPN
ftr-310	755	4	.	.	PUNCT
ftr-310	756	1	2011	2011	NUM
ftr-310	756	2	-	-	SYM
ftr-310	756	3	20	20	NUM
ftr-310	756	4	-	-	SYM
ftr-310	756	5	017	017	NUM
ftr-310	756	6	(	(	PUNCT
ftr-310	756	7	may	may	PROPN
ftr-310	756	8	20	20	NUM
ftr-310	756	9	,	,	PUNCT
ftr-310	756	10	2011	2011	NUM
ftr-310	756	11	)	)	PUNCT
ftr-310	756	12	;	;	PUNCT
ftr-310	756	13	priv	priv	NOUN
ftr-310	756	14	.	.	PUNCT
ftr-310	757	1	ltr	ltr	PROPN
ftr-310	757	2	.	.	PUNCT
ftr-310	757	3	rul	rul	PROPN
ftr-310	757	4	.	.	PUNCT
ftr-310	758	1	2011	2011	NUM
ftr-310	758	2	-	-	SYM
ftr-310	758	3	16	16	NUM
ftr-310	758	4	-	-	PUNCT
ftr-310	758	5	014	014	NUM
ftr-310	758	6	(	(	PUNCT
ftr-310	758	7	apr	apr	NOUN
ftr-310	758	8	.	.	PROPN
ftr-310	758	9	22	22	NUM
ftr-310	758	10	,	,	PUNCT
ftr-310	758	11	2011	2011	NUM
ftr-310	758	12	)	)	PUNCT
ftr-310	758	13	;	;	PUNCT
ftr-310	759	1	priv	priv	NOUN
ftr-310	759	2	.	.	PUNCT
ftr-310	760	1	ltr	ltr	PROPN
ftr-310	760	2	.	.	PUNCT
ftr-310	760	3	rul	rul	PROPN
ftr-310	760	4	.	.	PUNCT
ftr-310	761	1	2011	2011	NUM
ftr-310	761	2	-	-	SYM
ftr-310	761	3	13	13	NUM
ftr-310	761	4	-	-	PUNCT
ftr-310	761	5	018	018	NUM
ftr-310	761	6	(	(	PUNCT
ftr-310	761	7	apr	apr	NOUN
ftr-310	761	8	.	.	PROPN
ftr-310	761	9	1	1	NUM
ftr-310	761	10	,	,	PUNCT
ftr-310	761	11	2011	2011	NUM
ftr-310	761	12	)	)	PUNCT
ftr-310	761	13	;	;	PUNCT
ftr-310	762	1	priv	priv	NOUN
ftr-310	762	2	.	.	PUNCT
ftr-310	763	1	ltr	ltr	PROPN
ftr-310	763	2	.	.	PUNCT
ftr-310	763	3	rul	rul	PROPN
ftr-310	763	4	.	.	PUNCT
ftr-310	764	1	2011	2011	NUM
ftr-310	764	2	-	-	SYM
ftr-310	764	3	08	08	NUM
ftr-310	764	4	-	-	PUNCT
ftr-310	764	5	018	018	NUM
ftr-310	764	6	(	(	PUNCT
ftr-310	764	7	feb	feb	PROPN
ftr-310	764	8	.	.	PROPN
ftr-310	764	9	25	25	NUM
ftr-310	764	10	,	,	PUNCT
ftr-310	764	11	2011	2011	NUM
ftr-310	764	12	)	)	PUNCT
ftr-310	764	13	;	;	PUNCT
ftr-310	764	14	priv	priv	NOUN
ftr-310	764	15	.	.	PUNCT
ftr-310	765	1	ltr	ltr	PROPN
ftr-310	765	2	.	.	PUNCT
ftr-310	765	3	rul	rul	PROPN
ftr-310	765	4	.	.	PUNCT
ftr-310	766	1	2011	2011	NUM
ftr-310	766	2	-	-	SYM
ftr-310	766	3	08	08	NUM
ftr-310	766	4	-	-	PUNCT
ftr-310	766	5	008	008	NUM
ftr-310	766	6	(	(	PUNCT
ftr-310	766	7	feb	feb	PROPN
ftr-310	766	8	.	.	PROPN
ftr-310	766	9	25	25	NUM
ftr-310	766	10	,	,	PUNCT
ftr-310	766	11	2011	2011	NUM
ftr-310	766	12	)	)	PUNCT
ftr-310	766	13	;	;	PUNCT
ftr-310	766	14	priv	priv	NOUN
ftr-310	766	15	.	.	PUNCT
ftr-310	767	1	ltr	ltr	PROPN
ftr-310	767	2	.	.	PUNCT
ftr-310	767	3	rul	rul	PROPN
ftr-310	767	4	.	.	PUNCT
ftr-310	768	1	2011	2011	NUM
ftr-310	768	2	-	-	SYM
ftr-310	768	3	07	07	NUM
ftr-310	768	4	-	-	PUNCT
ftr-310	768	5	012	012	NUM
ftr-310	768	6	(	(	PUNCT
ftr-310	768	7	feb	feb	PROPN
ftr-310	768	8	.	.	PROPN
ftr-310	768	9	18	18	NUM
ftr-310	768	10	,	,	PUNCT
ftr-310	768	11	2011	2011	NUM
ftr-310	768	12	)	)	PUNCT
ftr-310	768	13	;	;	PUNCT
ftr-310	768	14	priv	priv	NOUN
ftr-310	768	15	.	.	PUNCT
ftr-310	769	1	ltr	ltr	PROPN
ftr-310	769	2	.	.	PUNCT
ftr-310	769	3	rul	rul	PROPN
ftr-310	769	4	.	.	PUNCT
ftr-310	770	1	2011	2011	NUM
ftr-310	770	2	-	-	SYM
ftr-310	770	3	04	04	NUM
ftr-310	770	4	-	-	PUNCT
ftr-310	770	5	013	013	NUM
ftr-310	770	6	(	(	PUNCT
ftr-310	770	7	jan	jan	PROPN
ftr-310	770	8	.	.	PROPN
ftr-310	770	9	28	28	NUM
ftr-310	770	10	,	,	PUNCT
ftr-310	770	11	2011	2011	NUM
ftr-310	770	12	)	)	PUNCT
ftr-310	770	13	;	;	PUNCT
ftr-310	771	1	priv	priv	NOUN
ftr-310	771	2	.	.	PUNCT
ftr-310	772	1	ltr	ltr	PROPN
ftr-310	772	2	.	.	PUNCT
ftr-310	772	3	rul	rul	PROPN
ftr-310	772	4	.	.	PUNCT
ftr-310	773	1	2011	2011	NUM
ftr-310	773	2	-	-	SYM
ftr-310	773	3	03033	03033	NUM
ftr-310	773	4	(	(	PUNCT
ftr-310	773	5	jan	jan	PROPN
ftr-310	773	6	.	.	PROPN
ftr-310	773	7	21	21	NUM
ftr-310	773	8	,	,	PUNCT
ftr-310	773	9	2011	2011	NUM
ftr-310	773	10	)	)	PUNCT
ftr-310	773	11	;	;	PUNCT
ftr-310	773	12	priv	priv	NOUN
ftr-310	773	13	.	.	PUNCT
ftr-310	774	1	ltr	ltr	PROPN
ftr-310	774	2	.	.	PUNCT
ftr-310	774	3	rul	rul	PROPN
ftr-310	774	4	.	.	PUNCT
ftr-310	775	1	2011	2011	NUM
ftr-310	775	2	-	-	SYM
ftr-310	775	3	03	03	NUM
ftr-310	775	4	-	-	PUNCT
ftr-310	775	5	009	009	NUM
ftr-310	775	6	(	(	PUNCT
ftr-310	775	7	jan	jan	PROPN
ftr-310	775	8	.	.	PROPN
ftr-310	775	9	21	21	NUM
ftr-310	775	10	,	,	PUNCT
ftr-310	775	11	2011	2011	NUM
ftr-310	775	12	)	)	PUNCT
ftr-310	775	13	;	;	PUNCT
ftr-310	775	14	priv	priv	NOUN
ftr-310	775	15	.	.	PUNCT
ftr-310	776	1	ltr	ltr	PROPN
ftr-310	776	2	.	.	PUNCT
ftr-310	776	3	rul	rul	PROPN
ftr-310	776	4	.	.	PUNCT
ftr-310	777	1	2011	2011	NUM
ftr-310	777	2	-	-	SYM
ftr-310	777	3	03	03	NUM
ftr-310	777	4	-	-	SYM
ftr-310	777	5	017	017	NUM
ftr-310	777	6	(	(	PUNCT
ftr-310	777	7	jan	jan	PROPN
ftr-310	777	8	.	.	PROPN
ftr-310	777	9	21	21	NUM
ftr-310	777	10	,	,	PUNCT
ftr-310	777	11	2011	2011	NUM
ftr-310	777	12	)	)	PUNCT
ftr-310	777	13	;	;	PUNCT
ftr-310	777	14	priv	priv	NOUN
ftr-310	777	15	.	.	PUNCT
ftr-310	778	1	ltr	ltr	PROPN
ftr-310	778	2	.	.	PUNCT
ftr-310	778	3	rul	rul	PROPN
ftr-310	778	4	.	.	PUNCT
ftr-310	779	1	2011	2011	NUM
ftr-310	779	2	-	-	SYM
ftr-310	779	3	02	02	NUM
ftr-310	779	4	-	-	PUNCT
ftr-310	779	5	047	047	NUM
ftr-310	779	6	(	(	PUNCT
ftr-310	779	7	jan	jan	PROPN
ftr-310	779	8	.	.	PROPN
ftr-310	779	9	14	14	NUM
ftr-310	779	10	,	,	PUNCT
ftr-310	779	11	2011	2011	NUM
ftr-310	779	12	)	)	PUNCT
ftr-310	779	13	;	;	PUNCT
ftr-310	780	1	priv	priv	NOUN
ftr-310	780	2	.	.	PUNCT
ftr-310	781	1	ltr	ltr	PROPN
ftr-310	781	2	.	.	PUNCT
ftr-310	781	3	rul	rul	PROPN
ftr-310	781	4	.	.	PUNCT
ftr-310	782	1	2011	2011	NUM
ftr-310	782	2	-	-	SYM
ftr-310	782	3	02	02	NUM
ftr-310	782	4	-	-	PUNCT
ftr-310	782	5	055	055	NUM
ftr-310	782	6	(	(	PUNCT
ftr-310	782	7	jan	jan	PROPN
ftr-310	782	8	.	.	PROPN
ftr-310	782	9	14	14	NUM
ftr-310	782	10	,	,	PUNCT
ftr-310	782	11	2011	2011	NUM
ftr-310	782	12	)	)	PUNCT
ftr-310	782	13	;	;	PUNCT
ftr-310	782	14	priv	priv	NOUN
ftr-310	782	15	.	.	PUNCT
ftr-310	783	1	ltr	ltr	PROPN
ftr-310	783	2	.	.	PUNCT
ftr-310	783	3	rul	rul	PROPN
ftr-310	783	4	.	.	PUNCT
ftr-310	784	1	2010	2010	NUM
ftr-310	784	2	-	-	SYM
ftr-310	784	3	51	51	NUM
ftr-310	784	4	-	-	PUNCT
ftr-310	784	5	014	014	NUM
ftr-310	784	6	(	(	PUNCT
ftr-310	784	7	dec	dec	PROPN
ftr-310	784	8	.	.	PROPN
ftr-310	784	9	23	23	NUM
ftr-310	784	10	,	,	PUNCT
ftr-310	784	11	2010	2010	NUM
ftr-310	784	12	)	)	PUNCT
ftr-310	784	13	;	;	PUNCT
ftr-310	784	14	priv	priv	NOUN
ftr-310	784	15	.	.	PUNCT
ftr-310	785	1	ltr	ltr	PROPN
ftr-310	785	2	.	.	PUNCT
ftr-310	785	3	rul	rul	PROPN
ftr-310	785	4	.	.	PUNCT
ftr-310	786	1	2010	2010	NUM
ftr-310	786	2	-	-	SYM
ftr-310	786	3	49	49	NUM
ftr-310	786	4	-	-	SYM
ftr-310	786	5	015	015	NUM
ftr-310	786	6	(	(	PUNCT
ftr-310	786	7	dec	dec	PROPN
ftr-310	786	8	.	.	PROPN
ftr-310	786	9	10	10	NUM
ftr-310	786	10	,	,	PUNCT
ftr-310	786	11	2010	2010	NUM
ftr-310	786	12	)	)	PUNCT
ftr-310	786	13	;	;	PUNCT
ftr-310	787	1	priv	priv	NOUN
ftr-310	787	2	.	.	PUNCT
ftr-310	788	1	ltr	ltr	PROPN
ftr-310	788	2	.	.	PUNCT
ftr-310	788	3	rul	rul	PROPN
ftr-310	788	4	.	.	PUNCT
ftr-310	789	1	2010	2010	NUM
ftr-310	789	2	-	-	SYM
ftr-310	789	3	48	48	NUM
ftr-310	789	4	-	-	PUNCT
ftr-310	789	5	021	021	NUM
ftr-310	789	6	(	(	PUNCT
ftr-310	789	7	dec	dec	PROPN
ftr-310	789	8	.	.	PROPN
ftr-310	789	9	3	3	NUM
ftr-310	789	10	,	,	PUNCT
ftr-310	789	11	2010	2010	NUM
ftr-310	789	12	)	)	PUNCT
ftr-310	789	13	;	;	PUNCT
ftr-310	789	14	priv	priv	NOUN
ftr-310	789	15	.	.	PUNCT
ftr-310	790	1	ltr	ltr	PROPN
ftr-310	790	2	.	.	PUNCT
ftr-310	790	3	rul	rul	PROPN
ftr-310	790	4	.	.	PUNCT
ftr-310	791	1	2010	2010	NUM
ftr-310	791	2	-	-	SYM
ftr-310	791	3	48	48	NUM
ftr-310	791	4	-	-	PUNCT
ftr-310	791	5	022	022	NUM
ftr-310	791	6	(	(	PUNCT
ftr-310	791	7	dec	dec	PROPN
ftr-310	791	8	.	.	PROPN
ftr-310	791	9	3	3	NUM
ftr-310	791	10	,	,	PUNCT
ftr-310	791	11	2010	2010	NUM
ftr-310	791	12	)	)	PUNCT
ftr-310	791	13	;	;	PUNCT
ftr-310	791	14	priv	priv	NOUN
ftr-310	791	15	.	.	PUNCT
ftr-310	792	1	ltr	ltr	PROPN
ftr-310	792	2	.	.	PUNCT
ftr-310	792	3	rul	rul	PROPN
ftr-310	792	4	.	.	PUNCT
ftr-310	793	1	2010	2010	NUM
ftr-310	793	2	-	-	SYM
ftr-310	793	3	43	43	NUM
ftr-310	793	4	-	-	SYM
ftr-310	793	5	017	017	NUM
ftr-310	793	6	(	(	PUNCT
ftr-310	793	7	oct	oct	PROPN
ftr-310	793	8	.	.	PROPN
ftr-310	793	9	29	29	NUM
ftr-310	793	10	,	,	PUNCT
ftr-310	793	11	2010	2010	NUM
ftr-310	793	12	)	)	PUNCT
ftr-310	793	13	;	;	PUNCT
ftr-310	793	14	priv	priv	NOUN
ftr-310	793	15	.	.	PUNCT
ftr-310	794	1	ltr	ltr	PROPN
ftr-310	794	2	.	.	PUNCT
ftr-310	794	3	rul	rul	PROPN
ftr-310	794	4	.	.	PUNCT
ftr-310	795	1	2010	2010	NUM
ftr-310	795	2	-	-	SYM
ftr-310	795	3	42	42	NUM
ftr-310	795	4	-	-	SYM
ftr-310	795	5	015	015	NUM
ftr-310	795	6	(	(	PUNCT
ftr-310	795	7	oct	oct	PROPN
ftr-310	795	8	.	.	PROPN
ftr-310	795	9	22	22	NUM
ftr-310	795	10	,	,	PUNCT
ftr-310	795	11	2010	2010	NUM
ftr-310	795	12	)	)	PUNCT
ftr-310	795	13	;	;	PUNCT
ftr-310	795	14	priv	priv	NOUN
ftr-310	795	15	.	.	PUNCT
ftr-310	796	1	ltr	ltr	PROPN
ftr-310	796	2	.	.	PUNCT
ftr-310	796	3	rul	rul	PROPN
ftr-310	796	4	.	.	PUNCT
ftr-310	797	1	2010	2010	NUM
ftr-310	797	2	-	-	SYM
ftr-310	797	3	42	42	NUM
ftr-310	797	4	-	-	PUNCT
ftr-310	797	5	001	001	NUM
ftr-310	797	6	(	(	PUNCT
ftr-310	797	7	oct	oct	PROPN
ftr-310	797	8	.	.	PROPN
ftr-310	797	9	22	22	NUM
ftr-310	797	10	,	,	PUNCT
ftr-310	797	11	2010	2010	NUM
ftr-310	797	12	)	)	PUNCT
ftr-310	797	13	;	;	PUNCT
ftr-310	797	14	priv	priv	NOUN
ftr-310	797	15	.	.	PUNCT
ftr-310	798	1	ltr	ltr	PROPN
ftr-310	798	2	.	.	PUNCT
ftr-310	798	3	rul	rul	PROPN
ftr-310	798	4	.	.	PUNCT
ftr-310	799	1	2010	2010	NUM
ftr-310	799	2	-	-	SYM
ftr-310	799	3	41	41	NUM
ftr-310	799	4	-	-	PUNCT
ftr-310	799	5	033	033	NUM
ftr-310	799	6	(	(	PUNCT
ftr-310	799	7	oct	oct	PROPN
ftr-310	799	8	.	.	PROPN
ftr-310	799	9	15	15	NUM
ftr-310	799	10	,	,	PUNCT
ftr-310	799	11	2010	2010	NUM
ftr-310	799	12	)	)	PUNCT
ftr-310	799	13	;	;	PUNCT
ftr-310	799	14	priv	priv	NOUN
ftr-310	799	15	.	.	PUNCT
ftr-310	800	1	ltr	ltr	PROPN
ftr-310	800	2	.	.	PUNCT
ftr-310	800	3	rul	rul	PROPN
ftr-310	800	4	.	.	PUNCT
ftr-310	801	1	2010	2010	NUM
ftr-310	801	2	-	-	SYM
ftr-310	801	3	39	39	NUM
ftr-310	801	4	-	-	PUNCT
ftr-310	801	5	002	002	NUM
ftr-310	801	6	(	(	PUNCT
ftr-310	801	7	oct	oct	PROPN
ftr-310	801	8	.	.	PROPN
ftr-310	801	9	1	1	NUM
ftr-310	801	10	,	,	PUNCT
ftr-310	801	11	2010	2010	NUM
ftr-310	801	12	)	)	PUNCT
ftr-310	801	13	;	;	PUNCT
ftr-310	801	14	priv	priv	NOUN
ftr-310	801	15	.	.	PUNCT
ftr-310	802	1	ltr	ltr	PROPN
ftr-310	802	2	.	.	PUNCT
ftr-310	802	3	rul	rul	PROPN
ftr-310	802	4	.	.	PUNCT
ftr-310	803	1	2010	2010	NUM
ftr-310	803	2	-	-	SYM
ftr-310	803	3	37	37	NUM
ftr-310	803	4	-	-	PUNCT
ftr-310	803	5	012	012	NUM
ftr-310	803	6	(	(	PUNCT
ftr-310	803	7	sept	sept	PROPN
ftr-310	803	8	.	.	PROPN
ftr-310	803	9	17	17	NUM
ftr-310	803	10	,	,	PUNCT
ftr-310	803	11	2010	2010	NUM
ftr-310	803	12	)	)	PUNCT
ftr-310	803	13	;	;	PUNCT
ftr-310	803	14	priv	priv	NOUN
ftr-310	803	15	.	.	PUNCT
ftr-310	804	1	ltr	ltr	PROPN
ftr-310	804	2	.	.	PUNCT
ftr-310	804	3	rul	rul	PROPN
ftr-310	804	4	.	.	PUNCT
ftr-310	805	1	2010	2010	NUM
ftr-310	805	2	-	-	SYM
ftr-310	805	3	37014	37014	NUM
ftr-310	805	4	(	(	PUNCT
ftr-310	805	5	sept	sept	PROPN
ftr-310	805	6	.	.	PROPN
ftr-310	805	7	17	17	NUM
ftr-310	805	8	,	,	PUNCT
ftr-310	805	9	2010	2010	NUM
ftr-310	805	10	)	)	PUNCT
ftr-310	805	11	;	;	PUNCT
ftr-310	805	12	priv	priv	NOUN
ftr-310	805	13	.	.	PUNCT
ftr-310	806	1	ltr	ltr	PROPN
ftr-310	806	2	.	.	PUNCT
ftr-310	806	3	rul	rul	PROPN
ftr-310	806	4	.	.	PUNCT
ftr-310	807	1	2010	2010	NUM
ftr-310	807	2	-	-	SYM
ftr-310	807	3	34	34	NUM
ftr-310	807	4	-	-	SYM
ftr-310	807	5	011	011	NUM
ftr-310	807	6	(	(	PUNCT
ftr-310	807	7	aug	aug	PROPN
ftr-310	807	8	.	.	PROPN
ftr-310	807	9	27	27	NUM
ftr-310	807	10	,	,	PUNCT
ftr-310	807	11	2010	2010	NUM
ftr-310	807	12	)	)	PUNCT
ftr-310	807	13	;	;	PUNCT
ftr-310	807	14	priv	priv	NOUN
ftr-310	807	15	.	.	PUNCT
ftr-310	808	1	ltr	ltr	PROPN
ftr-310	808	2	.	.	PUNCT
ftr-310	808	3	rul	rul	PROPN
ftr-310	808	4	.	.	PUNCT
ftr-310	809	1	2010	2010	NUM
ftr-310	809	2	-	-	SYM
ftr-310	809	3	30	30	NUM
ftr-310	809	4	-	-	PUNCT
ftr-310	809	5	004	004	NUM
ftr-310	809	6	(	(	PUNCT
ftr-310	809	7	july	july	PROPN
ftr-310	809	8	30	30	NUM
ftr-310	809	9	,	,	PUNCT
ftr-310	809	10	2010	2010	NUM
ftr-310	809	11	)	)	PUNCT
ftr-310	809	12	;	;	PUNCT
ftr-310	809	13	priv	priv	NOUN
ftr-310	809	14	.	.	PUNCT
ftr-310	810	1	ltr	ltr	PROPN
ftr-310	810	2	.	.	PUNCT
ftr-310	810	3	rul	rul	PROPN
ftr-310	810	4	.	.	PUNCT
ftr-310	811	1	2010	2010	NUM
ftr-310	811	2	-	-	SYM
ftr-310	811	3	26	26	NUM
ftr-310	811	4	-	-	SYM
ftr-310	811	5	017	017	NUM
ftr-310	811	6	(	(	PUNCT
ftr-310	811	7	july	july	PROPN
ftr-310	811	8	2	2	NUM
ftr-310	811	9	,	,	PUNCT
ftr-310	811	10	2010	2010	NUM
ftr-310	811	11	)	)	PUNCT
ftr-310	811	12	;	;	PUNCT
ftr-310	811	13	priv	priv	NOUN
ftr-310	811	14	.	.	PUNCT
ftr-310	812	1	ltr	ltr	PROPN
ftr-310	812	2	.	.	PUNCT
ftr-310	812	3	rul	rul	PROPN
ftr-310	812	4	.	.	PUNCT
ftr-310	813	1	2010	2010	NUM
ftr-310	813	2	-	-	SYM
ftr-310	813	3	25	25	NUM
ftr-310	813	4	-	-	PUNCT
ftr-310	813	5	031	031	NUM
ftr-310	813	6	(	(	PUNCT
ftr-310	813	7	june	june	PROPN
ftr-310	813	8	25	25	NUM
ftr-310	813	9	,	,	PUNCT
ftr-310	813	10	2010	2010	NUM
ftr-310	813	11	)	)	PUNCT
ftr-310	813	12	;	;	PUNCT
ftr-310	813	13	priv	priv	NOUN
ftr-310	813	14	.	.	PUNCT
ftr-310	814	1	ltr	ltr	PROPN
ftr-310	814	2	.	.	PUNCT
ftr-310	814	3	rul	rul	PROPN
ftr-310	814	4	.	.	PUNCT
ftr-310	815	1	2010	2010	NUM
ftr-310	815	2	-	-	SYM
ftr-310	815	3	24	24	NUM
ftr-310	815	4	-	-	PUNCT
ftr-310	815	5	003	003	NUM
ftr-310	815	6	(	(	PUNCT
ftr-310	815	7	june	june	PROPN
ftr-310	815	8	18	18	NUM
ftr-310	815	9	,	,	PUNCT
ftr-310	815	10	2010	2010	NUM
ftr-310	815	11	)	)	PUNCT
ftr-310	815	12	;	;	PUNCT
ftr-310	815	13	priv	priv	NOUN
ftr-310	815	14	.	.	PUNCT
ftr-310	816	1	ltr	ltr	PROPN
ftr-310	816	2	.	.	PUNCT
ftr-310	816	3	rul	rul	PROPN
ftr-310	816	4	.	.	PUNCT
ftr-310	817	1	2010	2010	NUM
ftr-310	817	2	-	-	SYM
ftr-310	817	3	24	24	NUM
ftr-310	817	4	-	-	PUNCT
ftr-310	817	5	004	004	NUM
ftr-310	817	6	(	(	PUNCT
ftr-310	817	7	june	june	PROPN
ftr-310	817	8	18	18	NUM
ftr-310	817	9	,	,	PUNCT
ftr-310	817	10	2010	2010	NUM
ftr-310	817	11	)	)	PUNCT
ftr-310	817	12	;	;	PUNCT
ftr-310	817	13	priv	priv	NOUN
ftr-310	817	14	.	.	PUNCT
ftr-310	818	1	ltr	ltr	PROPN
ftr-310	818	2	.	.	PUNCT
ftr-310	818	3	rul	rul	PROPN
ftr-310	818	4	.	.	PUNCT
ftr-310	819	1	2010	2010	NUM
ftr-310	819	2	-	-	SYM
ftr-310	819	3	20	20	NUM
ftr-310	819	4	-	-	SYM
ftr-310	819	5	003	003	NUM
ftr-310	819	6	(	(	PUNCT
ftr-310	819	7	may	may	PROPN
ftr-310	819	8	21	21	NUM
ftr-310	819	9	,	,	PUNCT
ftr-310	819	10	2010	2010	NUM
ftr-310	819	11	)	)	PUNCT
ftr-310	819	12	;	;	PUNCT
ftr-310	820	1	priv	priv	NOUN
ftr-310	820	2	.	.	PUNCT
ftr-310	821	1	ltr	ltr	PROPN
ftr-310	821	2	.	.	PUNCT
ftr-310	821	3	rul	rul	PROPN
ftr-310	821	4	.	.	PUNCT
ftr-310	822	1	2010	2010	NUM
ftr-310	822	2	-	-	SYM
ftr-310	822	3	07	07	NUM
ftr-310	822	4	-	-	PUNCT
ftr-310	822	5	044	044	NUM
ftr-310	822	6	(	(	PUNCT
ftr-310	822	7	feb	feb	PROPN
ftr-310	822	8	.	.	PROPN
ftr-310	822	9	19	19	NUM
ftr-310	822	10	,	,	PUNCT
ftr-310	822	11	2010	2010	NUM
ftr-310	822	12	)	)	PUNCT
ftr-310	822	13	;	;	PUNCT
ftr-310	822	14	priv	priv	NOUN
ftr-310	822	15	.	.	PUNCT
ftr-310	823	1	ltr	ltr	PROPN
ftr-310	823	2	.	.	PUNCT
ftr-310	823	3	rul	rul	PROPN
ftr-310	823	4	.	.	PUNCT
ftr-310	824	1	2010	2010	NUM
ftr-310	824	2	-	-	SYM
ftr-310	824	3	05	05	NUM
ftr-310	824	4	-	-	PUNCT
ftr-310	824	5	023	023	NUM
ftr-310	824	6	(	(	PUNCT
ftr-310	824	7	feb	feb	PROPN
ftr-310	824	8	.	.	PROPN
ftr-310	824	9	5	5	NUM
ftr-310	824	10	,	,	PUNCT
ftr-310	824	11	2010	2010	NUM
ftr-310	824	12	)	)	PUNCT
ftr-310	824	13	;	;	PUNCT
ftr-310	824	14	priv	priv	NOUN
ftr-310	824	15	.	.	PUNCT
ftr-310	825	1	ltr	ltr	PROPN
ftr-310	825	2	.	.	PUNCT
ftr-310	825	3	rul	rul	PROPN
ftr-310	825	4	.	.	PUNCT
ftr-310	825	5	2009	2009	NUM
ftr-310	825	6	-	-	SYM
ftr-310	825	7	47	47	NUM
ftr-310	825	8	-	-	SYM
ftr-310	825	9	026	026	NUM
ftr-310	825	10	(	(	PUNCT
ftr-310	825	11	nov	nov	PROPN
ftr-310	825	12	.	.	PROPN
ftr-310	825	13	20	20	NUM
ftr-310	825	14	,	,	PUNCT
ftr-310	825	15	2009	2009	NUM
ftr-310	825	16	)	)	PUNCT
ftr-310	825	17	;	;	PUNCT
ftr-310	826	1	priv	priv	NOUN
ftr-310	826	2	.	.	PUNCT
ftr-310	827	1	ltr	ltr	PROPN
ftr-310	827	2	.	.	PUNCT
ftr-310	827	3	rul	rul	PROPN
ftr-310	827	4	.	.	PUNCT
ftr-310	828	1	2009	2009	NUM
ftr-310	828	2	-	-	SYM
ftr-310	828	3	47	47	NUM
ftr-310	828	4	-	-	PUNCT
ftr-310	828	5	032	032	NUM
ftr-310	828	6	(	(	PUNCT
ftr-310	828	7	nov	nov	PROPN
ftr-310	828	8	.	.	PROPN
ftr-310	828	9	20	20	NUM
ftr-310	828	10	,	,	PUNCT
ftr-310	828	11	2009	2009	NUM
ftr-310	828	12	)	)	PUNCT
ftr-310	828	13	;	;	PUNCT
ftr-310	828	14	priv	priv	NOUN
ftr-310	828	15	.	.	PUNCT
ftr-310	829	1	ltr	ltr	PROPN
ftr-310	829	2	.	.	PUNCT
ftr-310	829	3	rul	rul	PROPN
ftr-310	829	4	.	.	PUNCT
ftr-310	830	1	2009	2009	NUM
ftr-310	830	2	-	-	SYM
ftr-310	830	3	46	46	NUM
ftr-310	830	4	-	-	PUNCT
ftr-310	830	5	036	036	NUM
ftr-310	830	6	(	(	PUNCT
ftr-310	830	7	nov	nov	PROPN
ftr-310	830	8	.	.	PROPN
ftr-310	830	9	13	13	NUM
ftr-310	830	10	,	,	PUNCT
ftr-310	830	11	2009	2009	NUM
ftr-310	830	12	)	)	PUNCT
ftr-310	830	13	;	;	PUNCT
ftr-310	830	14	priv	priv	NOUN
ftr-310	830	15	.	.	PUNCT
ftr-310	831	1	ltr	ltr	PROPN
ftr-310	831	2	.	.	PUNCT
ftr-310	831	3	rul	rul	PROPN
ftr-310	831	4	.	.	PUNCT
ftr-310	831	5	200939	200939	NUM
ftr-310	831	6	-	-	SYM
ftr-310	831	7	017	017	NUM
ftr-310	831	8	(	(	PUNCT
ftr-310	831	9	sept	sept	PROPN
ftr-310	831	10	.	.	PROPN
ftr-310	831	11	25	25	NUM
ftr-310	831	12	,	,	PUNCT
ftr-310	831	13	2009	2009	NUM
ftr-310	831	14	)	)	PUNCT
ftr-310	831	15	;	;	PUNCT
ftr-310	832	1	priv	priv	NOUN
ftr-310	832	2	.	.	PUNCT
ftr-310	833	1	ltr	ltr	PROPN
ftr-310	833	2	.	.	PUNCT
ftr-310	833	3	rul	rul	PROPN
ftr-310	833	4	.	.	PUNCT
ftr-310	834	1	2009	2009	NUM
ftr-310	834	2	-	-	SYM
ftr-310	834	3	36	36	NUM
ftr-310	834	4	-	-	PUNCT
ftr-310	834	5	002	002	NUM
ftr-310	834	6	(	(	PUNCT
ftr-310	834	7	sept	sept	PROPN
ftr-310	834	8	.	.	PROPN
ftr-310	834	9	4	4	NUM
ftr-310	834	10	,	,	PUNCT
ftr-310	834	11	2009	2009	NUM
ftr-310	834	12	)	)	PUNCT
ftr-310	834	13	;	;	PUNCT
ftr-310	834	14	priv	priv	NOUN
ftr-310	834	15	.	.	PUNCT
ftr-310	835	1	ltr	ltr	PROPN
ftr-310	835	2	.	.	PUNCT
ftr-310	835	3	rul	rul	PROPN
ftr-310	835	4	.	.	PUNCT
ftr-310	835	5	2009	2009	NUM
ftr-310	835	6	-	-	SYM
ftr-310	835	7	32	32	NUM
ftr-310	835	8	-	-	SYM
ftr-310	835	9	007	007	NUM
ftr-310	835	10	(	(	PUNCT
ftr-310	835	11	aug	aug	PROPN
ftr-310	835	12	.	.	PROPN
ftr-310	835	13	7	7	NUM
ftr-310	835	14	,	,	PUNCT
ftr-310	835	15	2009	2009	NUM
ftr-310	835	16	)	)	PUNCT
ftr-310	835	17	;	;	PUNCT
ftr-310	836	1	priv	priv	NOUN
ftr-310	836	2	.	.	PUNCT
ftr-310	837	1	ltr	ltr	PROPN
ftr-310	837	2	.	.	PUNCT
ftr-310	837	3	rul	rul	PROPN
ftr-310	837	4	.	.	PUNCT
ftr-310	838	1	2009	2009	NUM
ftr-310	838	2	-	-	SYM
ftr-310	838	3	31	31	NUM
ftr-310	838	4	-	-	SYM
ftr-310	838	5	003	003	NUM
ftr-310	838	6	(	(	PUNCT
ftr-310	838	7	july	july	PROPN
ftr-310	838	8	31	31	NUM
ftr-310	838	9	,	,	PUNCT
ftr-310	838	10	2009	2009	NUM
ftr-310	838	11	)	)	PUNCT
ftr-310	838	12	;	;	PUNCT
ftr-310	838	13	priv	priv	NOUN
ftr-310	838	14	.	.	PUNCT
ftr-310	839	1	ltr	ltr	PROPN
ftr-310	839	2	.	.	PUNCT
ftr-310	840	1	2013	2013	NUM
ftr-310	840	2	]	]	PUNCT
ftr-310	840	3	preventing	prevent	VERB
ftr-310	840	4	i.r.s	i.r.	NOUN
ftr-310	840	5	.	.	PUNCT
ftr-310	841	1	abuse	abuse	NOUN
ftr-310	841	2	of	of	ADP
ftr-310	841	3	the	the	DET
ftr-310	841	4	tax	tax	NOUN
ftr-310	841	5	system	system	NOUN
ftr-310	841	6	243	243	NUM
ftr-310	841	7	these	these	DET
ftr-310	841	8	subsidiaries	subsidiary	NOUN
ftr-310	841	9	,	,	PUNCT
ftr-310	841	10	mutual	mutual	ADJ
ftr-310	841	11	funds	fund	NOUN
ftr-310	841	12	could	could	AUX
ftr-310	841	13	access	access	VERB
ftr-310	841	14	the	the	DET
ftr-310	841	15	commodities	commodity	NOUN
ftr-310	841	16	market	market	NOUN
ftr-310	841	17	using	use	VERB
ftr-310	841	18	instruments	instrument	NOUN
ftr-310	841	19	that	that	PRON
ftr-310	841	20	would	would	AUX
ftr-310	841	21	not	not	PART
ftr-310	841	22	have	have	AUX
ftr-310	841	23	produced	produce	VERB
ftr-310	841	24	qualifying	qualifying	NOUN
ftr-310	841	25	income	income	NOUN
ftr-310	841	26	if	if	SCONJ
ftr-310	841	27	held	hold	VERB
ftr-310	841	28	directly	directly	ADV
ftr-310	841	29	by	by	ADP
ftr-310	841	30	the	the	DET
ftr-310	841	31	mutual	mutual	ADJ
ftr-310	841	32	funds	fund	NOUN
ftr-310	841	33	,	,	PUNCT
ftr-310	841	34	including	include	VERB
ftr-310	841	35	the	the	DET
ftr-310	841	36	commodity	commodity	NOUN
ftr-310	841	37	index	index	NOUN
ftr-310	841	38	swaps	swap	VERB
ftr-310	841	39	the	the	DET
ftr-310	841	40	i.r.s	i.r.	NOUN
ftr-310	841	41	.	.	PUNCT
ftr-310	842	1	had	have	AUX
ftr-310	842	2	previously	previously	ADV
ftr-310	842	3	disallowed	disallow	VERB
ftr-310	842	4	.	.	PUNCT
ftr-310	843	1	119	119	NUM
ftr-310	843	2	the	the	DET
ftr-310	843	3	i.r.s	i.r.	NOUN
ftr-310	843	4	.	.	PUNCT
ftr-310	844	1	never	never	ADV
ftr-310	844	2	explained	explain	VERB
ftr-310	844	3	why	why	SCONJ
ftr-310	844	4	it	it	PRON
ftr-310	844	5	considers	consider	VERB
ftr-310	844	6	commodity	commodity	NOUN
ftr-310	844	7	-	-	PUNCT
ftr-310	844	8	linked	link	VERB
ftr-310	844	9	notes	note	NOUN
ftr-310	844	10	to	to	PART
ftr-310	844	11	qualify	qualify	VERB
ftr-310	844	12	as	as	ADP
ftr-310	844	13	securities	security	NOUN
ftr-310	844	14	,	,	PUNCT
ftr-310	844	15	while	while	SCONJ
ftr-310	844	16	it	it	PRON
ftr-310	844	17	does	do	AUX
ftr-310	844	18	not	not	PART
ftr-310	844	19	consider	consider	VERB
ftr-310	844	20	commodity	commodity	NOUN
ftr-310	844	21	index	index	NOUN
ftr-310	844	22	swaps	swap	NOUN
ftr-310	844	23	to	to	PART
ftr-310	844	24	so	so	ADV
ftr-310	844	25	qualify	qualify	VERB
ftr-310	844	26	.	.	PUNCT
ftr-310	845	1	likewise	likewise	ADV
ftr-310	845	2	,	,	PUNCT
ftr-310	845	3	it	it	PRON
ftr-310	845	4	never	never	ADV
ftr-310	845	5	explained	explain	VERB
ftr-310	845	6	why	why	SCONJ
ftr-310	845	7	it	it	PRON
ftr-310	845	8	does	do	AUX
ftr-310	845	9	not	not	PART
ftr-310	845	10	permit	permit	VERB
ftr-310	845	11	a	a	DET
ftr-310	845	12	direct	direct	ADJ
ftr-310	845	13	investment	investment	NOUN
ftr-310	845	14	in	in	ADP
ftr-310	845	15	commodity	commodity	NOUN
ftr-310	845	16	index	index	NOUN
ftr-310	845	17	swaps	swap	NOUN
ftr-310	845	18	,	,	PUNCT
ftr-310	845	19	but	but	CCONJ
ftr-310	845	20	is	be	AUX
ftr-310	845	21	comfortable	comfortable	ADJ
ftr-310	845	22	with	with	ADP
ftr-310	845	23	an	an	DET
ftr-310	845	24	indirect	indirect	ADJ
ftr-310	845	25	investment	investment	NOUN
ftr-310	845	26	through	through	ADP
ftr-310	845	27	a	a	DET
ftr-310	845	28	wholly	wholly	ADV
ftr-310	845	29	-	-	PUNCT
ftr-310	845	30	owned	own	VERB
ftr-310	845	31	subsidiary	subsidiary	NOUN
ftr-310	845	32	.	.	PUNCT
ftr-310	846	1	though	though	SCONJ
ftr-310	846	2	the	the	DET
ftr-310	846	3	details	detail	NOUN
ftr-310	846	4	of	of	ADP
ftr-310	846	5	the	the	DET
ftr-310	846	6	investments	investment	NOUN
ftr-310	846	7	differ	differ	VERB
ftr-310	846	8	,	,	PUNCT
ftr-310	846	9	they	they	PRON
ftr-310	846	10	present	present	VERB
ftr-310	846	11	essentially	essentially	ADV
ftr-310	846	12	the	the	DET
ftr-310	846	13	same	same	ADJ
ftr-310	846	14	risk	risk	NOUN
ftr-310	846	15	and	and	CCONJ
ftr-310	846	16	the	the	DET
ftr-310	846	17	same	same	ADJ
ftr-310	846	18	reward	reward	NOUN
ftr-310	846	19	.	.	PUNCT
ftr-310	847	1	even	even	ADV
ftr-310	847	2	if	if	SCONJ
ftr-310	847	3	the	the	DET
ftr-310	847	4	economics	economic	NOUN
ftr-310	847	5	of	of	ADP
ftr-310	847	6	the	the	DET
ftr-310	847	7	two	two	NUM
ftr-310	847	8	instruments	instrument	NOUN
ftr-310	847	9	differed	differ	VERB
ftr-310	847	10	radically	radically	ADV
ftr-310	847	11	,	,	PUNCT
ftr-310	847	12	though	though	ADV
ftr-310	847	13	,	,	PUNCT
ftr-310	847	14	that	that	PRON
ftr-310	847	15	would	would	AUX
ftr-310	847	16	not	not	PART
ftr-310	847	17	justify	justify	VERB
ftr-310	847	18	treating	treat	VERB
ftr-310	847	19	them	they	PRON
ftr-310	847	20	differently	differently	ADV
ftr-310	847	21	.	.	PUNCT
ftr-310	848	1	the	the	DET
ftr-310	848	2	revenue	revenue	NOUN
ftr-310	848	3	ruling	ruling	NOUN
ftr-310	848	4	held	hold	VERB
ftr-310	848	5	that	that	SCONJ
ftr-310	848	6	a	a	DET
ftr-310	848	7	commodity	commodity	NOUN
ftr-310	848	8	index	index	NOUN
ftr-310	848	9	swap	swap	NOUN
ftr-310	848	10	did	do	AUX
ftr-310	848	11	not	not	PART
ftr-310	848	12	qualify	qualify	VERB
ftr-310	848	13	as	as	ADP
ftr-310	848	14	a	a	DET
ftr-310	848	15	security	security	NOUN
ftr-310	848	16	“	"	PUNCT
ftr-310	848	17	because	because	SCONJ
ftr-310	848	18	the	the	DET
ftr-310	848	19	underlying	underlie	VERB
ftr-310	848	20	property	property	NOUN
ftr-310	848	21	is	be	AUX
ftr-310	848	22	a	a	DET
ftr-310	848	23	commodity	commodity	NOUN
ftr-310	848	24	(	(	PUNCT
ftr-310	848	25	or	or	CCONJ
ftr-310	848	26	commodity	commodity	NOUN
ftr-310	848	27	index	index	NOUN
ftr-310	848	28	)	)	PUNCT
ftr-310	848	29	.	.	PUNCT
ftr-310	848	30	”	"	PUNCT
ftr-310	849	1	120	120	NUM
ftr-310	849	2	the	the	DET
ftr-310	849	3	property	property	NOUN
ftr-310	849	4	underlying	underlie	VERB
ftr-310	849	5	a	a	DET
ftr-310	849	6	commodity	commodity	NOUN
ftr-310	849	7	-	-	PUNCT
ftr-310	849	8	linked	link	VERB
ftr-310	849	9	note	note	NOUN
ftr-310	849	10	is	be	AUX
ftr-310	849	11	exactly	exactly	ADV
ftr-310	849	12	the	the	DET
ftr-310	849	13	same	same	ADJ
ftr-310	849	14	as	as	ADP
ftr-310	849	15	the	the	DET
ftr-310	849	16	property	property	NOUN
ftr-310	849	17	underlying	underlie	VERB
ftr-310	849	18	a	a	DET
ftr-310	849	19	commodity	commodity	NOUN
ftr-310	849	20	index	index	NOUN
ftr-310	849	21	swap	swap	NOUN
ftr-310	849	22	.	.	PUNCT
ftr-310	850	1	commodity	commodity	NOUN
ftr-310	850	2	mutual	mutual	ADJ
ftr-310	850	3	funds	fund	NOUN
ftr-310	850	4	invest	invest	VERB
ftr-310	850	5	in	in	ADP
ftr-310	850	6	commodity	commodity	NOUN
ftr-310	850	7	-	-	PUNCT
ftr-310	850	8	linked	link	VERB
ftr-310	850	9	notes	note	NOUN
ftr-310	850	10	precisely	precisely	ADV
ftr-310	850	11	because	because	SCONJ
ftr-310	850	12	such	such	ADJ
ftr-310	850	13	notes	note	NOUN
ftr-310	850	14	provide	provide	VERB
ftr-310	850	15	them	they	PRON
ftr-310	850	16	with	with	ADP
ftr-310	850	17	exposure	exposure	NOUN
ftr-310	850	18	to	to	ADP
ftr-310	850	19	commodities	commodity	NOUN
ftr-310	850	20	.	.	PUNCT
ftr-310	851	1	because	because	SCONJ
ftr-310	851	2	both	both	CCONJ
ftr-310	851	3	the	the	DET
ftr-310	851	4	economics	economic	NOUN
ftr-310	851	5	and	and	CCONJ
ftr-310	851	6	the	the	DET
ftr-310	851	7	underlying	underlie	VERB
ftr-310	851	8	property	property	NOUN
ftr-310	851	9	of	of	ADP
ftr-310	851	10	commodity	commodity	NOUN
ftr-310	851	11	index	index	NOUN
ftr-310	851	12	swaps	swap	NOUN
ftr-310	851	13	and	and	CCONJ
ftr-310	851	14	commodity	commodity	NOUN
ftr-310	851	15	-	-	PUNCT
ftr-310	851	16	linked	link	VERB
ftr-310	851	17	notes	note	NOUN
ftr-310	851	18	differ	differ	VERB
ftr-310	851	19	only	only	ADV
ftr-310	851	20	formally	formally	ADV
ftr-310	851	21	,	,	PUNCT
ftr-310	851	22	if	if	SCONJ
ftr-310	851	23	at	at	ADV
ftr-310	851	24	all	all	ADV
ftr-310	851	25	,	,	PUNCT
ftr-310	851	26	it	it	PRON
ftr-310	851	27	would	would	AUX
ftr-310	851	28	seem	seem	VERB
ftr-310	851	29	incumbent	incumbent	ADJ
ftr-310	851	30	on	on	ADP
ftr-310	851	31	the	the	DET
ftr-310	851	32	i.r.s	i.r.s	NOUN
ftr-310	851	33	.	.	PUNCT
ftr-310	852	1	to	to	PART
ftr-310	852	2	explain	explain	VERB
ftr-310	852	3	its	its	PRON
ftr-310	852	4	disparate	disparate	ADJ
ftr-310	852	5	treatment	treatment	NOUN
ftr-310	852	6	of	of	ADP
ftr-310	852	7	the	the	DET
ftr-310	852	8	two	two	NUM
ftr-310	852	9	.	.	PUNCT
ftr-310	853	1	but	but	CCONJ
ftr-310	853	2	it	it	PRON
ftr-310	853	3	has	have	AUX
ftr-310	853	4	provided	provide	VERB
ftr-310	853	5	no	no	DET
ftr-310	853	6	such	such	ADJ
ftr-310	853	7	explanation	explanation	NOUN
ftr-310	853	8	.	.	PUNCT
ftr-310	854	1	the	the	DET
ftr-310	854	2	problems	problem	NOUN
ftr-310	854	3	of	of	ADP
ftr-310	854	4	policing	police	VERB
ftr-310	854	5	the	the	DET
ftr-310	854	6	i.r.s	i.r.	NOUN
ftr-310	854	7	.	.	PUNCT
ftr-310	855	1	in	in	ADP
ftr-310	855	2	cases	case	NOUN
ftr-310	855	3	like	like	ADP
ftr-310	855	4	the	the	DET
ftr-310	855	5	commodities	commodity	NOUN
ftr-310	855	6	mutual	mutual	ADJ
ftr-310	855	7	funds	fund	NOUN
ftr-310	855	8	presents	present	VERB
ftr-310	855	9	even	even	ADV
ftr-310	855	10	more	more	ADJ
ftr-310	855	11	problems	problem	NOUN
ftr-310	855	12	than	than	ADP
ftr-310	855	13	examples	example	NOUN
ftr-310	855	14	like	like	ADP
ftr-310	855	15	the	the	DET
ftr-310	855	16	telephone	telephone	NOUN
ftr-310	855	17	excise	excise	NOUN
ftr-310	855	18	tax	tax	NOUN
ftr-310	855	19	and	and	CCONJ
ftr-310	855	20	the	the	DET
ftr-310	855	21	campaigning	campaigning	NOUN
ftr-310	855	22	prohibition	prohibition	NOUN
ftr-310	855	23	.	.	PUNCT
ftr-310	856	1	here	here	ADV
ftr-310	856	2	,	,	PUNCT
ftr-310	856	3	the	the	DET
ftr-310	856	4	i.r.s	i.r.	NOUN
ftr-310	856	5	.	.	PUNCT
ftr-310	856	6	is	be	AUX
ftr-310	856	7	not	not	PART
ftr-310	856	8	merely	merely	ADV
ftr-310	856	9	refusing	refuse	VERB
ftr-310	856	10	to	to	PART
ftr-310	856	11	enforce	enforce	VERB
ftr-310	856	12	the	the	DET
ftr-310	856	13	tax	tax	NOUN
ftr-310	856	14	law	law	NOUN
ftr-310	856	15	:	:	PUNCT
ftr-310	856	16	by	by	ADP
ftr-310	856	17	issuing	issue	VERB
ftr-310	856	18	favorable	favorable	ADJ
ftr-310	856	19	private	private	ADJ
ftr-310	856	20	letter	letter	NOUN
ftr-310	856	21	rulings	ruling	NOUN
ftr-310	856	22	,	,	PUNCT
ftr-310	856	23	it	it	PRON
ftr-310	856	24	has	have	AUX
ftr-310	856	25	indicated	indicate	VERB
ftr-310	856	26	that	that	SCONJ
ftr-310	856	27	it	it	PRON
ftr-310	856	28	considers	consider	VERB
ftr-310	856	29	the	the	DET
ftr-310	856	30	taxpayer	taxpayer	NOUN
ftr-310	856	31	’s	’s	PART
ftr-310	856	32	position	position	NOUN
ftr-310	856	33	to	to	PART
ftr-310	856	34	be	be	AUX
ftr-310	856	35	acceptable	acceptable	ADJ
ftr-310	856	36	.	.	PUNCT
ftr-310	857	1	if	if	SCONJ
ftr-310	857	2	it	it	PRON
ftr-310	857	3	finds	find	VERB
ftr-310	857	4	the	the	DET
ftr-310	857	5	position	position	NOUN
ftr-310	857	6	acceptable	acceptable	ADJ
ftr-310	857	7	it	it	PRON
ftr-310	857	8	will	will	AUX
ftr-310	857	9	not	not	PART
ftr-310	857	10	challenge	challenge	VERB
ftr-310	857	11	the	the	DET
ftr-310	857	12	position	position	NOUN
ftr-310	857	13	.	.	PUNCT
ftr-310	858	1	because	because	SCONJ
ftr-310	858	2	the	the	DET
ftr-310	858	3	i.r.s	i.r.s	PROPN
ftr-310	858	4	.	.	PUNCT
ftr-310	858	5	functions	function	NOUN
ftr-310	858	6	both	both	PRON
ftr-310	858	7	as	as	ADP
ftr-310	858	8	the	the	DET
ftr-310	858	9	promulgator	promulgator	NOUN
ftr-310	858	10	of	of	ADP
ftr-310	858	11	the	the	DET
ftr-310	858	12	rulings	ruling	NOUN
ftr-310	858	13	and	and	CCONJ
ftr-310	858	14	the	the	DET
ftr-310	858	15	enforcer	enforcer	NOUN
ftr-310	858	16	of	of	ADP
ftr-310	858	17	the	the	DET
ftr-310	858	18	tax	tax	NOUN
ftr-310	858	19	law	law	NOUN
ftr-310	858	20	,	,	PUNCT
ftr-310	858	21	it	it	PRON
ftr-310	858	22	will	will	AUX
ftr-310	858	23	be	be	AUX
ftr-310	858	24	ineffective	ineffective	ADJ
ftr-310	858	25	at	at	ADP
ftr-310	858	26	preventing	prevent	VERB
ftr-310	858	27	itself	itself	PRON
ftr-310	858	28	from	from	ADP
ftr-310	858	29	enforcing	enforce	VERB
ftr-310	858	30	the	the	DET
ftr-310	858	31	tax	tax	NOUN
ftr-310	858	32	law	law	NOUN
ftr-310	858	33	incorrectly	incorrectly	ADV
ftr-310	858	34	.	.	PUNCT
ftr-310	859	1	rul	rul	NOUN
ftr-310	859	2	.	.	PUNCT
ftr-310	859	3	2009	2009	NUM
ftr-310	859	4	-	-	SYM
ftr-310	859	5	31	31	NUM
ftr-310	859	6	-	-	SYM
ftr-310	859	7	008	008	NUM
ftr-310	859	8	(	(	PUNCT
ftr-310	859	9	july	july	PROPN
ftr-310	859	10	31	31	NUM
ftr-310	859	11	,	,	PUNCT
ftr-310	859	12	2009	2009	NUM
ftr-310	859	13	)	)	PUNCT
ftr-310	859	14	;	;	PUNCT
ftr-310	859	15	priv	priv	NOUN
ftr-310	859	16	.	.	PUNCT
ftr-310	860	1	ltr	ltr	PROPN
ftr-310	860	2	.	.	PUNCT
ftr-310	860	3	rul	rul	PROPN
ftr-310	860	4	.	.	PUNCT
ftr-310	861	1	2009	2009	NUM
ftr-310	861	2	-	-	SYM
ftr-310	861	3	23	23	NUM
ftr-310	861	4	-	-	SYM
ftr-310	861	5	011	011	NUM
ftr-310	861	6	(	(	PUNCT
ftr-310	861	7	june	june	PROPN
ftr-310	861	8	5	5	NUM
ftr-310	861	9	,	,	PUNCT
ftr-310	861	10	2009	2009	NUM
ftr-310	861	11	)	)	PUNCT
ftr-310	861	12	;	;	PUNCT
ftr-310	861	13	priv	priv	NOUN
ftr-310	861	14	.	.	PUNCT
ftr-310	862	1	ltr	ltr	PROPN
ftr-310	862	2	.	.	PUNCT
ftr-310	862	3	rul	rul	PROPN
ftr-310	862	4	.	.	PUNCT
ftr-310	863	1	2009	2009	NUM
ftr-310	863	2	-	-	SYM
ftr-310	863	3	22	22	NUM
ftr-310	863	4	-	-	PUNCT
ftr-310	863	5	010	010	NUM
ftr-310	863	6	(	(	PUNCT
ftr-310	863	7	may	may	PROPN
ftr-310	863	8	29	29	NUM
ftr-310	863	9	,	,	PUNCT
ftr-310	863	10	2009	2009	NUM
ftr-310	863	11	)	)	PUNCT
ftr-310	863	12	;	;	PUNCT
ftr-310	863	13	priv	priv	NOUN
ftr-310	863	14	.	.	PUNCT
ftr-310	864	1	ltr	ltr	PROPN
ftr-310	864	2	.	.	PUNCT
ftr-310	864	3	rul	rul	PROPN
ftr-310	864	4	.	.	PUNCT
ftr-310	865	1	2009	2009	NUM
ftr-310	865	2	-	-	SYM
ftr-310	865	3	12	12	NUM
ftr-310	865	4	-	-	SYM
ftr-310	865	5	003	003	NUM
ftr-310	865	6	(	(	PUNCT
ftr-310	865	7	mar	mar	PROPN
ftr-310	865	8	.	.	PROPN
ftr-310	865	9	20	20	NUM
ftr-310	865	10	,	,	PUNCT
ftr-310	865	11	2009	2009	NUM
ftr-310	865	12	)	)	PUNCT
ftr-310	865	13	;	;	PUNCT
ftr-310	865	14	priv	priv	NOUN
ftr-310	865	15	.	.	PUNCT
ftr-310	866	1	ltr	ltr	PROPN
ftr-310	866	2	.	.	PUNCT
ftr-310	866	3	rul	rul	PROPN
ftr-310	866	4	.	.	PUNCT
ftr-310	866	5	2008	2008	NUM
ftr-310	866	6	-	-	SYM
ftr-310	866	7	42	42	NUM
ftr-310	866	8	-	-	PUNCT
ftr-310	866	9	014	014	NUM
ftr-310	866	10	(	(	PUNCT
ftr-310	866	11	oct	oct	PROPN
ftr-310	866	12	.	.	PROPN
ftr-310	866	13	17	17	NUM
ftr-310	866	14	,	,	PUNCT
ftr-310	866	15	2008	2008	NUM
ftr-310	866	16	)	)	PUNCT
ftr-310	866	17	;	;	PUNCT
ftr-310	867	1	priv	priv	NOUN
ftr-310	867	2	.	.	PUNCT
ftr-310	868	1	ltr	ltr	PROPN
ftr-310	868	2	.	.	PUNCT
ftr-310	869	1	rul	rul	PROPN
ftr-310	869	2	.	.	PUNCT
ftr-310	869	3	2008	2008	NUM
ftr-310	869	4	-	-	SYM
ftr-310	869	5	40	40	NUM
ftr-310	869	6	-	-	SYM
ftr-310	869	7	039	039	NUM
ftr-310	869	8	(	(	PUNCT
ftr-310	869	9	oct	oct	PROPN
ftr-310	869	10	.	.	PROPN
ftr-310	869	11	3	3	NUM
ftr-310	869	12	,	,	PUNCT
ftr-310	869	13	2008	2008	NUM
ftr-310	869	14	)	)	PUNCT
ftr-310	869	15	;	;	PUNCT
ftr-310	869	16	priv	priv	NOUN
ftr-310	869	17	.	.	PUNCT
ftr-310	870	1	ltr	ltr	PROPN
ftr-310	870	2	.	.	PUNCT
ftr-310	871	1	rul	rul	PROPN
ftr-310	871	2	.	.	PUNCT
ftr-310	871	3	2008	2008	NUM
ftr-310	871	4	-	-	SYM
ftr-310	871	5	22	22	NUM
ftr-310	871	6	-	-	PUNCT
ftr-310	871	7	010	010	NUM
ftr-310	871	8	(	(	PUNCT
ftr-310	871	9	may	may	PROPN
ftr-310	871	10	30	30	NUM
ftr-310	871	11	,	,	PUNCT
ftr-310	871	12	2008	2008	NUM
ftr-310	871	13	)	)	PUNCT
ftr-310	871	14	;	;	PUNCT
ftr-310	872	1	priv	priv	NOUN
ftr-310	872	2	.	.	PUNCT
ftr-310	873	1	ltr	ltr	PROPN
ftr-310	873	2	.	.	PUNCT
ftr-310	873	3	rul	rul	PROPN
ftr-310	873	4	.	.	PUNCT
ftr-310	874	1	2007	2007	NUM
ftr-310	874	2	-	-	SYM
ftr-310	874	3	43	43	NUM
ftr-310	874	4	-	-	SYM
ftr-310	874	5	005	005	NUM
ftr-310	874	6	(	(	PUNCT
ftr-310	874	7	oct	oct	PROPN
ftr-310	874	8	.	.	PROPN
ftr-310	874	9	26	26	NUM
ftr-310	874	10	,	,	PUNCT
ftr-310	874	11	2007	2007	NUM
ftr-310	874	12	)	)	PUNCT
ftr-310	874	13	;	;	PUNCT
ftr-310	875	1	priv	priv	NOUN
ftr-310	875	2	.	.	PUNCT
ftr-310	876	1	ltr	ltr	PROPN
ftr-310	876	2	.	.	PUNCT
ftr-310	876	3	rul	rul	PROPN
ftr-310	876	4	.	.	PUNCT
ftr-310	877	1	2007	2007	NUM
ftr-310	877	2	-	-	SYM
ftr-310	877	3	41	41	NUM
ftr-310	877	4	-	-	PUNCT
ftr-310	877	5	004	004	NUM
ftr-310	877	6	(	(	PUNCT
ftr-310	877	7	oct	oct	PROPN
ftr-310	877	8	.	.	PROPN
ftr-310	877	9	12	12	NUM
ftr-310	877	10	,	,	PUNCT
ftr-310	877	11	2007	2007	NUM
ftr-310	877	12	)	)	PUNCT
ftr-310	877	13	;	;	PUNCT
ftr-310	877	14	priv	priv	NOUN
ftr-310	877	15	.	.	PUNCT
ftr-310	878	1	ltr	ltr	PROPN
ftr-310	878	2	.	.	PUNCT
ftr-310	878	3	rul	rul	PROPN
ftr-310	878	4	.	.	PUNCT
ftr-310	879	1	2006	2006	NUM
ftr-310	879	2	-	-	SYM
ftr-310	879	3	47017	47017	NUM
ftr-310	879	4	(	(	PUNCT
ftr-310	879	5	nov	nov	PROPN
ftr-310	879	6	.	.	PROPN
ftr-310	879	7	24	24	NUM
ftr-310	879	8	,	,	PUNCT
ftr-310	879	9	2006	2006	NUM
ftr-310	879	10	)	)	PUNCT
ftr-310	879	11	.	.	PUNCT
ftr-310	880	1	119	119	NUM
ftr-310	880	2	.	.	PUNCT
ftr-310	881	1	see	see	VERB
ftr-310	881	2	,	,	PUNCT
ftr-310	881	3	e.g.	e.g.	ADV
ftr-310	881	4	,	,	PUNCT
ftr-310	881	5	priv	priv	NOUN
ftr-310	881	6	.	.	PUNCT
ftr-310	882	1	ltr	ltr	PROPN
ftr-310	882	2	.	.	PUNCT
ftr-310	882	3	rul	rul	PROPN
ftr-310	882	4	.	.	PUNCT
ftr-310	883	1	2012	2012	NUM
ftr-310	883	2	-	-	SYM
ftr-310	883	3	06	06	NUM
ftr-310	883	4	-	-	SYM
ftr-310	883	5	015	015	NUM
ftr-310	883	6	(	(	PUNCT
ftr-310	883	7	june	june	PROPN
ftr-310	883	8	13	13	NUM
ftr-310	883	9	,	,	PUNCT
ftr-310	883	10	2006	2006	NUM
ftr-310	883	11	)	)	PUNCT
ftr-310	883	12	(	(	PUNCT
ftr-310	883	13	“	"	PUNCT
ftr-310	883	14	each	each	DET
ftr-310	883	15	subsidiary	subsidiary	NOUN
ftr-310	883	16	will	will	AUX
ftr-310	883	17	invest	invest	VERB
ftr-310	883	18	primarily	primarily	ADV
ftr-310	883	19	in	in	ADP
ftr-310	883	20	commodity	commodity	NOUN
ftr-310	883	21	index	index	NOUN
ftr-310	883	22	swap	swap	NOUN
ftr-310	883	23	agreements	agreement	NOUN
ftr-310	883	24	and	and	CCONJ
ftr-310	883	25	fixed	fix	VERB
ftr-310	883	26	income	income	NOUN
ftr-310	883	27	securities	security	NOUN
ftr-310	883	28	,	,	PUNCT
ftr-310	883	29	and	and	CCONJ
ftr-310	883	30	may	may	AUX
ftr-310	883	31	also	also	ADV
ftr-310	883	32	invest	invest	VERB
ftr-310	883	33	in	in	ADP
ftr-310	883	34	other	other	ADJ
ftr-310	883	35	commodity	commodity	NOUN
ftr-310	883	36	-	-	PUNCT
ftr-310	883	37	linked	link	VERB
ftr-310	883	38	instruments	instrument	NOUN
ftr-310	883	39	,	,	PUNCT
ftr-310	883	40	including	include	VERB
ftr-310	883	41	swap	swap	NOUN
ftr-310	883	42	agreements	agreement	NOUN
ftr-310	883	43	on	on	ADP
ftr-310	883	44	commodities	commodity	NOUN
ftr-310	883	45	,	,	PUNCT
ftr-310	883	46	options	option	NOUN
ftr-310	883	47	,	,	PUNCT
ftr-310	883	48	futures	future	NOUN
ftr-310	883	49	contracts	contract	NOUN
ftr-310	883	50	,	,	PUNCT
ftr-310	883	51	options	option	NOUN
ftr-310	883	52	on	on	ADP
ftr-310	883	53	futures	future	NOUN
ftr-310	883	54	,	,	PUNCT
ftr-310	883	55	and	and	CCONJ
ftr-310	883	56	commodity	commodity	NOUN
ftr-310	883	57	-	-	PUNCT
ftr-310	883	58	linked	link	VERB
ftr-310	883	59	notes	note	NOUN
ftr-310	883	60	.	.	PUNCT
ftr-310	883	61	”	"	PUNCT
ftr-310	883	62	)	)	PUNCT
ftr-310	883	63	.	.	PUNCT
ftr-310	884	1	120	120	NUM
ftr-310	884	2	.	.	PUNCT
ftr-310	885	1	rev	rev	PROPN
ftr-310	885	2	.	.	PROPN
ftr-310	885	3	rul	rul	PROPN
ftr-310	885	4	.	.	PUNCT
ftr-310	886	1	2006	2006	NUM
ftr-310	886	2	-	-	SYM
ftr-310	886	3	1	1	NUM
ftr-310	886	4	,	,	PUNCT
ftr-310	886	5	2006	2006	NUM
ftr-310	886	6	-	-	SYM
ftr-310	886	7	1	1	NUM
ftr-310	886	8	c.b	c.b	PROPN
ftr-310	886	9	.	.	PROPN
ftr-310	886	10	261	261	NUM
ftr-310	886	11	.	.	PUNCT
ftr-310	887	1	244	244	NUM
ftr-310	887	2	florida	florida	PROPN
ftr-310	887	3	tax	tax	NOUN
ftr-310	887	4	review	review	NOUN
ftr-310	888	1	[	[	X
ftr-310	888	2	vol	vol	NOUN
ftr-310	888	3	.	.	NOUN
ftr-310	888	4	14:6	14:6	NUM
ftr-310	888	5	recipients	recipient	NOUN
ftr-310	888	6	of	of	ADP
ftr-310	888	7	the	the	DET
ftr-310	888	8	private	private	ADJ
ftr-310	888	9	letter	letter	NOUN
ftr-310	888	10	rulings	ruling	NOUN
ftr-310	888	11	are	be	AUX
ftr-310	888	12	also	also	ADV
ftr-310	888	13	in	in	ADP
ftr-310	888	14	no	no	DET
ftr-310	888	15	position	position	NOUN
ftr-310	888	16	to	to	PART
ftr-310	888	17	police	police	VERB
ftr-310	888	18	the	the	DET
ftr-310	888	19	i.r.s	i.r.	NOUN
ftr-310	888	20	.	.	PUNCT
ftr-310	889	1	the	the	DET
ftr-310	889	2	recipient	recipient	NOUN
ftr-310	889	3	taxpayer	taxpayer	NOUN
ftr-310	889	4	has	have	AUX
ftr-310	889	5	expended	expend	VERB
ftr-310	889	6	significant	significant	ADJ
ftr-310	889	7	time	time	NOUN
ftr-310	889	8	and	and	CCONJ
ftr-310	889	9	resources	resource	NOUN
ftr-310	889	10	in	in	ADP
ftr-310	889	11	applying	apply	VERB
ftr-310	889	12	for	for	ADP
ftr-310	889	13	and	and	CCONJ
ftr-310	889	14	receiving	receive	VERB
ftr-310	889	15	the	the	DET
ftr-310	889	16	ruling	ruling	NOUN
ftr-310	889	17	.	.	PUNCT
ftr-310	890	1	121	121	NUM
ftr-310	890	2	moreover	moreover	ADV
ftr-310	890	3	,	,	PUNCT
ftr-310	890	4	private	private	ADJ
ftr-310	890	5	letter	letter	NOUN
ftr-310	890	6	rulings	ruling	NOUN
ftr-310	890	7	allow	allow	VERB
ftr-310	890	8	the	the	DET
ftr-310	890	9	taxpayer	taxpayer	NOUN
ftr-310	890	10	to	to	PART
ftr-310	890	11	structure	structure	VERB
ftr-310	890	12	her	her	PRON
ftr-310	890	13	transaction	transaction	NOUN
ftr-310	890	14	in	in	ADP
ftr-310	890	15	a	a	DET
ftr-310	890	16	specific	specific	ADJ
ftr-310	890	17	way	way	NOUN
ftr-310	890	18	,	,	PUNCT
ftr-310	890	19	knowing	know	VERB
ftr-310	890	20	that	that	SCONJ
ftr-310	890	21	the	the	DET
ftr-310	890	22	i.r.s	i.r.	NOUN
ftr-310	890	23	.	.	PUNCT
ftr-310	890	24	will	will	AUX
ftr-310	890	25	not	not	PART
ftr-310	890	26	generally	generally	ADV
ftr-310	890	27	challenge	challenge	VERB
ftr-310	890	28	her	her	PRON
ftr-310	890	29	anticipated	anticipate	VERB
ftr-310	890	30	tax	tax	NOUN
ftr-310	890	31	treatment	treatment	NOUN
ftr-310	890	32	.	.	PUNCT
ftr-310	891	1	122	122	NUM
ftr-310	891	2	inasmuch	inasmuch	ADJ
ftr-310	891	3	as	as	ADP
ftr-310	891	4	a	a	DET
ftr-310	891	5	successfully	successfully	ADV
ftr-310	891	6	-	-	PUNCT
ftr-310	891	7	obtained	obtain	VERB
ftr-310	891	8	private	private	ADJ
ftr-310	891	9	letter	letter	NOUN
ftr-310	891	10	ruling	ruling	NOUN
ftr-310	891	11	provides	provide	VERB
ftr-310	891	12	a	a	DET
ftr-310	891	13	benefit	benefit	NOUN
ftr-310	891	14	to	to	ADP
ftr-310	891	15	the	the	DET
ftr-310	891	16	taxpayer	taxpayer	NOUN
ftr-310	891	17	who	who	PRON
ftr-310	891	18	received	receive	VERB
ftr-310	891	19	it	it	PRON
ftr-310	891	20	,	,	PUNCT
ftr-310	891	21	that	that	DET
ftr-310	891	22	taxpayer	taxpayer	NOUN
ftr-310	891	23	has	have	VERB
ftr-310	891	24	no	no	DET
ftr-310	891	25	incentive	incentive	NOUN
ftr-310	891	26	to	to	PART
ftr-310	891	27	challenge	challenge	VERB
ftr-310	891	28	the	the	DET
ftr-310	891	29	ruling	ruling	NOUN
ftr-310	891	30	.	.	PUNCT
ftr-310	892	1	moreover	moreover	ADV
ftr-310	892	2	,	,	PUNCT
ftr-310	892	3	non	non	ADJ
ftr-310	892	4	-	-	ADJ
ftr-310	892	5	party	party	ADJ
ftr-310	892	6	taxpayers	taxpayer	NOUN
ftr-310	892	7	also	also	ADV
ftr-310	892	8	lack	lack	VERB
ftr-310	892	9	standing	stand	VERB
ftr-310	892	10	to	to	PART
ftr-310	892	11	challenge	challenge	VERB
ftr-310	892	12	these	these	DET
ftr-310	892	13	private	private	ADJ
ftr-310	892	14	letter	letter	NOUN
ftr-310	892	15	rulings	ruling	NOUN
ftr-310	892	16	.	.	PUNCT
ftr-310	893	1	though	though	SCONJ
ftr-310	893	2	the	the	DET
ftr-310	893	3	i.r.s	i.r.s	PROPN
ftr-310	893	4	.	.	PROPN
ftr-310	893	5	’s	’s	PART
ftr-310	893	6	commodity	commodity	PROPN
ftr-310	893	7	mutual	mutual	ADJ
ftr-310	893	8	fund	fund	NOUN
ftr-310	893	9	rulings	ruling	NOUN
ftr-310	893	10	“	"	PUNCT
ftr-310	893	11	are	be	AUX
ftr-310	893	12	arguably	arguably	ADV
ftr-310	893	13	more	more	ADV
ftr-310	893	14	generous	generous	ADJ
ftr-310	893	15	than	than	ADP
ftr-310	893	16	[	[	X
ftr-310	893	17	the	the	X
ftr-310	893	18	]	]	X
ftr-310	893	19	statute	statute	NOUN
ftr-310	893	20	,	,	PUNCT
ftr-310	893	21	resulting	result	VERB
ftr-310	893	22	in	in	ADP
ftr-310	893	23	forgone	forgone	ADJ
ftr-310	893	24	revenue	revenue	NOUN
ftr-310	893	25	to	to	ADP
ftr-310	893	26	the	the	DET
ftr-310	893	27	federal	federal	ADJ
ftr-310	893	28	fisc	fisc	NOUN
ftr-310	893	29	,	,	PUNCT
ftr-310	893	30	for	for	ADP
ftr-310	893	31	which	which	PRON
ftr-310	893	32	we	we	PRON
ftr-310	893	33	all	all	PRON
ftr-310	893	34	pay	pay	VERB
ftr-310	893	35	indirectly	indirectly	ADV
ftr-310	893	36	,	,	PUNCT
ftr-310	893	37	”	"	PUNCT
ftr-310	893	38	such	such	ADJ
ftr-310	893	39	indirect	indirect	ADJ
ftr-310	893	40	harm	harm	NOUN
ftr-310	893	41	does	do	AUX
ftr-310	893	42	not	not	PART
ftr-310	893	43	provide	provide	VERB
ftr-310	893	44	non	non	ADJ
ftr-310	893	45	-	-	ADJ
ftr-310	893	46	party	party	ADJ
ftr-310	893	47	taxpayers	taxpayer	NOUN
ftr-310	893	48	with	with	ADP
ftr-310	893	49	standing	standing	NOUN
ftr-310	893	50	.	.	PUNCT
ftr-310	894	1	123	123	NUM
ftr-310	894	2	instead	instead	ADV
ftr-310	894	3	,	,	PUNCT
ftr-310	894	4	to	to	PART
ftr-310	894	5	have	have	AUX
ftr-310	894	6	standing	stand	VERB
ftr-310	894	7	to	to	PART
ftr-310	894	8	challenge	challenge	VERB
ftr-310	894	9	an	an	DET
ftr-310	894	10	i.r.s	i.r.s	NOUN
ftr-310	894	11	.	.	PUNCT
ftr-310	895	1	tax	tax	NOUN
ftr-310	895	2	ruling	ruling	NOUN
ftr-310	895	3	,	,	PUNCT
ftr-310	895	4	a	a	DET
ftr-310	895	5	taxpayer	taxpayer	NOUN
ftr-310	895	6	“	"	PUNCT
ftr-310	895	7	must	must	AUX
ftr-310	895	8	suffer	suffer	VERB
ftr-310	895	9	a	a	DET
ftr-310	895	10	tangible	tangible	ADJ
ftr-310	895	11	injury	injury	NOUN
ftr-310	895	12	.	.	PUNCT
ftr-310	895	13	”	"	PUNCT
ftr-310	896	1	124	124	NUM
ftr-310	896	2	iii	iii	NOUN
ftr-310	896	3	.	.	PUNCT
ftr-310	896	4	current	current	ADJ
ftr-310	896	5	oversight	oversight	NOUN
ftr-310	896	6	of	of	ADP
ftr-310	896	7	the	the	DET
ftr-310	896	8	i.r.s	i.r.	NOUN
ftr-310	896	9	.	.	PUNCT
ftr-310	897	1	as	as	SCONJ
ftr-310	897	2	the	the	DET
ftr-310	897	3	prior	prior	ADJ
ftr-310	897	4	section	section	NOUN
ftr-310	897	5	has	have	AUX
ftr-310	897	6	demonstrated	demonstrate	VERB
ftr-310	897	7	,	,	PUNCT
ftr-310	897	8	the	the	DET
ftr-310	897	9	i.r.s	i.r.	NOUN
ftr-310	897	10	.	.	PUNCT
ftr-310	898	1	does	do	AUX
ftr-310	898	2	not	not	PART
ftr-310	898	3	always	always	ADV
ftr-310	898	4	enforce	enforce	VERB
ftr-310	898	5	the	the	DET
ftr-310	898	6	tax	tax	NOUN
ftr-310	898	7	law	law	NOUN
ftr-310	898	8	as	as	SCONJ
ftr-310	898	9	written	write	VERB
ftr-310	898	10	.	.	PUNCT
ftr-310	899	1	sometimes	sometimes	ADV
ftr-310	899	2	the	the	DET
ftr-310	899	3	i.r.s	i.r.	NOUN
ftr-310	899	4	.	.	PUNCT
ftr-310	899	5	’s	’s	PART
ftr-310	899	6	departure	departure	NOUN
ftr-310	899	7	from	from	ADP
ftr-310	899	8	the	the	DET
ftr-310	899	9	law	law	NOUN
ftr-310	899	10	as	as	SCONJ
ftr-310	899	11	written	write	VERB
ftr-310	899	12	harms	harm	VERB
ftr-310	899	13	taxpayers	taxpayer	NOUN
ftr-310	899	14	;	;	PUNCT
ftr-310	899	15	even	even	ADV
ftr-310	899	16	when	when	SCONJ
ftr-310	899	17	it	it	PRON
ftr-310	899	18	does	do	AUX
ftr-310	899	19	not	not	PART
ftr-310	899	20	,	,	PUNCT
ftr-310	899	21	however	however	ADV
ftr-310	899	22	,	,	PUNCT
ftr-310	899	23	it	it	PRON
ftr-310	899	24	harms	harm	VERB
ftr-310	899	25	the	the	DET
ftr-310	899	26	tax	tax	NOUN
ftr-310	899	27	system	system	NOUN
ftr-310	899	28	and	and	CCONJ
ftr-310	899	29	violates	violate	VERB
ftr-310	899	30	congress	congress	PROPN
ftr-310	899	31	’s	’s	PART
ftr-310	899	32	intent	intent	NOUN
ftr-310	899	33	.	.	PUNCT
ftr-310	900	1	the	the	DET
ftr-310	900	2	i.r.s	i.r.	NOUN
ftr-310	900	3	.	.	PROPN
ftr-310	900	4	’s	’s	PART
ftr-310	900	5	departure	departure	NOUN
ftr-310	900	6	from	from	ADP
ftr-310	900	7	congressional	congressional	ADJ
ftr-310	900	8	intent	intent	NOUN
ftr-310	900	9	is	be	AUX
ftr-310	900	10	a	a	DET
ftr-310	900	11	standard	standard	ADJ
ftr-310	900	12	principal	principal	ADJ
ftr-310	900	13	-	-	PUNCT
ftr-310	900	14	agent	agent	NOUN
ftr-310	900	15	problem	problem	NOUN
ftr-310	900	16	.	.	PUNCT
ftr-310	901	1	125	125	NUM
ftr-310	901	2	congress	congress	NOUN
ftr-310	901	3	,	,	PUNCT
ftr-310	901	4	as	as	ADP
ftr-310	901	5	the	the	DET
ftr-310	901	6	principal	principal	NOUN
ftr-310	901	7	,	,	PUNCT
ftr-310	901	8	promulgates	promulgate	VERB
ftr-310	901	9	the	the	DET
ftr-310	901	10	tax	tax	NOUN
ftr-310	901	11	law	law	NOUN
ftr-310	901	12	.	.	PUNCT
ftr-310	902	1	it	it	PRON
ftr-310	902	2	does	do	AUX
ftr-310	902	3	not	not	PART
ftr-310	902	4	,	,	PUNCT
ftr-310	902	5	however	however	ADV
ftr-310	902	6	,	,	PUNCT
ftr-310	902	7	actively	actively	ADV
ftr-310	902	8	participate	participate	VERB
ftr-310	902	9	in	in	ADP
ftr-310	902	10	the	the	DET
ftr-310	902	11	law	law	NOUN
ftr-310	902	12	it	it	PRON
ftr-310	902	13	has	have	AUX
ftr-310	902	14	promulgated	promulgate	VERB
ftr-310	902	15	;	;	PUNCT
ftr-310	902	16	rather	rather	ADV
ftr-310	902	17	,	,	PUNCT
ftr-310	902	18	it	it	PRON
ftr-310	902	19	leaves	leave	VERB
ftr-310	902	20	the	the	DET
ftr-310	902	21	administration	administration	NOUN
ftr-310	902	22	and	and	CCONJ
ftr-310	902	23	enforcement	enforcement	NOUN
ftr-310	902	24	to	to	ADP
ftr-310	902	25	the	the	DET
ftr-310	902	26	i.r.s	i.r.	NOUN
ftr-310	902	27	.	.	PUNCT
ftr-310	903	1	which	which	PRON
ftr-310	903	2	,	,	PUNCT
ftr-310	903	3	in	in	ADP
ftr-310	903	4	121	121	NUM
ftr-310	903	5	.	.	PUNCT
ftr-310	904	1	a	a	DET
ftr-310	904	2	private	private	ADJ
ftr-310	904	3	letter	letter	NOUN
ftr-310	904	4	ruling	ruling	NOUN
ftr-310	904	5	can	can	AUX
ftr-310	904	6	cost	cost	VERB
ftr-310	904	7	a	a	DET
ftr-310	904	8	taxpayer	taxpayer	NOUN
ftr-310	904	9	tens	ten	NOUN
ftr-310	904	10	of	of	ADP
ftr-310	904	11	thousands	thousand	NOUN
ftr-310	904	12	of	of	ADP
ftr-310	904	13	dollars	dollar	NOUN
ftr-310	904	14	to	to	PART
ftr-310	904	15	obtain	obtain	VERB
ftr-310	904	16	.	.	PUNCT
ftr-310	905	1	to	to	PART
ftr-310	905	2	request	request	VERB
ftr-310	905	3	a	a	DET
ftr-310	905	4	private	private	ADJ
ftr-310	905	5	letter	letter	NOUN
ftr-310	905	6	ruling	ruling	NOUN
ftr-310	905	7	,	,	PUNCT
ftr-310	905	8	a	a	DET
ftr-310	905	9	taxpayer	taxpayer	NOUN
ftr-310	905	10	must	must	AUX
ftr-310	905	11	pay	pay	VERB
ftr-310	905	12	a	a	DET
ftr-310	905	13	fee	fee	NOUN
ftr-310	905	14	(	(	PUNCT
ftr-310	905	15	which	which	PRON
ftr-310	905	16	,	,	PUNCT
ftr-310	905	17	in	in	ADP
ftr-310	905	18	2012	2012	NUM
ftr-310	905	19	,	,	PUNCT
ftr-310	905	20	was	be	AUX
ftr-310	905	21	$	$	SYM
ftr-310	905	22	18,000	18,000	NUM
ftr-310	905	23	)	)	PUNCT
ftr-310	905	24	.	.	PUNCT
ftr-310	906	1	rev	rev	PROPN
ftr-310	906	2	.	.	PROPN
ftr-310	906	3	proc	proc	PROPN
ftr-310	906	4	.	.	PUNCT
ftr-310	907	1	2012	2012	NUM
ftr-310	907	2	-	-	SYM
ftr-310	907	3	1	1	NUM
ftr-310	907	4	,	,	PUNCT
ftr-310	907	5	2012	2012	NUM
ftr-310	907	6	-	-	SYM
ftr-310	907	7	1	1	NUM
ftr-310	907	8	i.r.b	i.r.b	NOUN
ftr-310	907	9	.	.	NOUN
ftr-310	908	1	1	1	NUM
ftr-310	908	2	,	,	PUNCT
ftr-310	908	3	69	69	NUM
ftr-310	908	4	.	.	PUNCT
ftr-310	909	1	on	on	ADP
ftr-310	909	2	top	top	NOUN
ftr-310	909	3	of	of	ADP
ftr-310	909	4	the	the	DET
ftr-310	909	5	fee	fee	NOUN
ftr-310	909	6	to	to	ADP
ftr-310	909	7	the	the	DET
ftr-310	909	8	i.r.s	i.r.	NOUN
ftr-310	909	9	.	.	PROPN
ftr-310	909	10	,	,	PUNCT
ftr-310	909	11	a	a	DET
ftr-310	909	12	taxpayer	taxpayer	NOUN
ftr-310	909	13	must	must	AUX
ftr-310	909	14	pay	pay	VERB
ftr-310	909	15	the	the	DET
ftr-310	909	16	professionals	professional	NOUN
ftr-310	909	17	that	that	PRON
ftr-310	909	18	prepare	prepare	VERB
ftr-310	909	19	the	the	DET
ftr-310	909	20	ruling	rule	VERB
ftr-310	909	21	request	request	NOUN
ftr-310	909	22	.	.	PUNCT
ftr-310	910	1	moreover	moreover	ADV
ftr-310	910	2	,	,	PUNCT
ftr-310	910	3	in	in	ADP
ftr-310	910	4	addition	addition	NOUN
ftr-310	910	5	to	to	ADP
ftr-310	910	6	the	the	DET
ftr-310	910	7	cost	cost	NOUN
ftr-310	910	8	,	,	PUNCT
ftr-310	910	9	private	private	ADJ
ftr-310	910	10	letter	letter	NOUN
ftr-310	910	11	rulings	ruling	NOUN
ftr-310	910	12	take	take	VERB
ftr-310	910	13	time	time	NOUN
ftr-310	910	14	to	to	ADP
ftr-310	910	15	process	process	NOUN
ftr-310	910	16	,	,	PUNCT
ftr-310	910	17	which	which	PRON
ftr-310	910	18	delays	delay	VERB
ftr-310	910	19	a	a	DET
ftr-310	910	20	mutual	mutual	ADJ
ftr-310	910	21	fund	fund	NOUN
ftr-310	910	22	’s	’s	PART
ftr-310	910	23	ability	ability	NOUN
ftr-310	910	24	to	to	PART
ftr-310	910	25	engage	engage	VERB
ftr-310	910	26	in	in	ADP
ftr-310	910	27	its	its	PRON
ftr-310	910	28	desired	desire	VERB
ftr-310	910	29	transactions	transaction	NOUN
ftr-310	910	30	.	.	PUNCT
ftr-310	911	1	see	see	VERB
ftr-310	911	2	thomas	thomas	PROPN
ftr-310	911	3	kelley	kelley	PROPN
ftr-310	911	4	,	,	PUNCT
ftr-310	911	5	law	law	NOUN
ftr-310	911	6	and	and	CCONJ
ftr-310	911	7	choice	choice	NOUN
ftr-310	911	8	of	of	ADP
ftr-310	911	9	entity	entity	NOUN
ftr-310	911	10	on	on	ADP
ftr-310	911	11	the	the	DET
ftr-310	911	12	social	social	ADJ
ftr-310	911	13	enterprise	enterprise	NOUN
ftr-310	911	14	frontier	frontier	NOUN
ftr-310	911	15	,	,	PUNCT
ftr-310	911	16	84	84	NUM
ftr-310	911	17	tul	tul	NOUN
ftr-310	911	18	.	.	PUNCT
ftr-310	911	19	l.	l.	PROPN
ftr-310	911	20	rev	rev	PROPN
ftr-310	911	21	.	.	PROPN
ftr-310	911	22	337	337	NUM
ftr-310	911	23	,	,	PUNCT
ftr-310	911	24	356	356	NUM
ftr-310	911	25	(	(	PUNCT
ftr-310	911	26	2009	2009	NUM
ftr-310	911	27	)	)	PUNCT
ftr-310	911	28	.	.	PUNCT
ftr-310	912	1	122	122	NUM
ftr-310	912	2	.	.	PUNCT
ftr-310	913	1	treas	treas	PROPN
ftr-310	913	2	.	.	PUNCT
ftr-310	914	1	reg	reg	PROPN
ftr-310	914	2	.	.	PUNCT
ftr-310	915	1	§	§	PROPN
ftr-310	915	2	601.201(l)(6	601.201(l)(6	NUM
ftr-310	915	3	)	)	PUNCT
ftr-310	915	4	(	(	PUNCT
ftr-310	915	5	“	"	PUNCT
ftr-310	915	6	a	a	DET
ftr-310	915	7	ruling	ruling	NOUN
ftr-310	915	8	issued	issue	VERB
ftr-310	915	9	to	to	ADP
ftr-310	915	10	a	a	DET
ftr-310	915	11	taxpayer	taxpayer	NOUN
ftr-310	915	12	with	with	ADP
ftr-310	915	13	respect	respect	NOUN
ftr-310	915	14	to	to	ADP
ftr-310	915	15	a	a	DET
ftr-310	915	16	particular	particular	ADJ
ftr-310	915	17	transaction	transaction	NOUN
ftr-310	915	18	represents	represent	VERB
ftr-310	915	19	a	a	DET
ftr-310	915	20	holding	holding	NOUN
ftr-310	915	21	of	of	ADP
ftr-310	915	22	the	the	DET
ftr-310	915	23	service	service	NOUN
ftr-310	915	24	on	on	ADP
ftr-310	915	25	that	that	DET
ftr-310	915	26	transaction	transaction	NOUN
ftr-310	915	27	only	only	ADV
ftr-310	915	28	.	.	PUNCT
ftr-310	915	29	”	"	PUNCT
ftr-310	915	30	)	)	PUNCT
ftr-310	915	31	.	.	PUNCT
ftr-310	916	1	123	123	NUM
ftr-310	916	2	.	.	PUNCT
ftr-310	917	1	leandra	leandra	PROPN
ftr-310	917	2	lederman	lederman	PROPN
ftr-310	917	3	,	,	PUNCT
ftr-310	917	4	what	what	PRON
ftr-310	917	5	do	do	AUX
ftr-310	917	6	courts	court	NOUN
ftr-310	917	7	have	have	VERB
ftr-310	917	8	to	to	PART
ftr-310	917	9	do	do	VERB
ftr-310	917	10	with	with	ADP
ftr-310	917	11	it	it	PRON
ftr-310	917	12	?	?	PUNCT
ftr-310	917	13	:	:	PUNCT
ftr-310	918	1	the	the	DET
ftr-310	918	2	judiciary	judiciary	NOUN
ftr-310	918	3	’s	’s	PART
ftr-310	918	4	role	role	NOUN
ftr-310	918	5	in	in	ADP
ftr-310	918	6	making	make	VERB
ftr-310	918	7	federal	federal	ADJ
ftr-310	918	8	tax	tax	NOUN
ftr-310	918	9	law	law	NOUN
ftr-310	918	10	,	,	PUNCT
ftr-310	918	11	65	65	NUM
ftr-310	918	12	nat’l	nat’l	NOUN
ftr-310	918	13	tax	tax	NOUN
ftr-310	918	14	j.	j.	PROPN
ftr-310	918	15	899	899	PROPN
ftr-310	918	16	,	,	PUNCT
ftr-310	918	17	910	910	NUM
ftr-310	918	18	(	(	PUNCT
ftr-310	918	19	2012	2012	NUM
ftr-310	918	20	)	)	PUNCT
ftr-310	918	21	.	.	PUNCT
ftr-310	919	1	124	124	NUM
ftr-310	919	2	.	.	PUNCT
ftr-310	920	1	greg	greg	PROPN
ftr-310	920	2	d.	d.	PROPN
ftr-310	920	3	polsky	polsky	PROPN
ftr-310	920	4	,	,	PUNCT
ftr-310	920	5	can	can	AUX
ftr-310	920	6	treasury	treasury	VERB
ftr-310	920	7	overrule	overrule	VERB
ftr-310	920	8	the	the	DET
ftr-310	920	9	supreme	supreme	PROPN
ftr-310	920	10	court	court	PROPN
ftr-310	920	11	?	?	PUNCT
ftr-310	921	1	,	,	PUNCT
ftr-310	921	2	84	84	NUM
ftr-310	921	3	b.u	b.u	PROPN
ftr-310	921	4	.	.	PROPN
ftr-310	921	5	l.	l.	PROPN
ftr-310	921	6	rev	rev	PROPN
ftr-310	921	7	.	.	PROPN
ftr-310	921	8	185	185	NUM
ftr-310	921	9	,	,	PUNCT
ftr-310	921	10	239	239	NUM
ftr-310	921	11	(	(	PUNCT
ftr-310	921	12	2004	2004	NUM
ftr-310	921	13	)	)	PUNCT
ftr-310	921	14	.	.	PUNCT
ftr-310	922	1	125	125	NUM
ftr-310	922	2	.	.	PUNCT
ftr-310	923	1	see	see	VERB
ftr-310	923	2	,	,	PUNCT
ftr-310	923	3	e.g.	e.g.	ADV
ftr-310	923	4	,	,	PUNCT
ftr-310	923	5	sanford	sanford	PROPN
ftr-310	923	6	j.	j.	PROPN
ftr-310	923	7	grossman	grossman	PROPN
ftr-310	923	8	&	&	CCONJ
ftr-310	923	9	oliver	oliver	PROPN
ftr-310	923	10	d.	d.	PROPN
ftr-310	923	11	hart	hart	PROPN
ftr-310	923	12	,	,	PUNCT
ftr-310	923	13	an	an	DET
ftr-310	923	14	analysis	analysis	NOUN
ftr-310	923	15	of	of	ADP
ftr-310	923	16	the	the	DET
ftr-310	923	17	principal	principal	ADJ
ftr-310	923	18	-	-	PUNCT
ftr-310	923	19	agent	agent	NOUN
ftr-310	923	20	problem	problem	NOUN
ftr-310	923	21	,	,	PUNCT
ftr-310	923	22	51	51	NUM
ftr-310	923	23	econometrica	econometrica	NOUN
ftr-310	923	24	7	7	NUM
ftr-310	923	25	,	,	PUNCT
ftr-310	923	26	7	7	NUM
ftr-310	923	27	(	(	PUNCT
ftr-310	923	28	1983	1983	NUM
ftr-310	923	29	)	)	PUNCT
ftr-310	923	30	.	.	PUNCT
ftr-310	924	1	2013	2013	NUM
ftr-310	924	2	]	]	PUNCT
ftr-310	924	3	preventing	prevent	VERB
ftr-310	924	4	i.r.s	i.r.	NOUN
ftr-310	924	5	.	.	PUNCT
ftr-310	925	1	abuse	abuse	NOUN
ftr-310	925	2	of	of	ADP
ftr-310	925	3	the	the	DET
ftr-310	925	4	tax	tax	NOUN
ftr-310	925	5	system	system	NOUN
ftr-310	925	6	245	245	NUM
ftr-310	925	7	spite	spite	NOUN
ftr-310	925	8	of	of	ADP
ftr-310	925	9	being	be	AUX
ftr-310	925	10	an	an	DET
ftr-310	925	11	executive	executive	ADJ
ftr-310	925	12	agency	agency	NOUN
ftr-310	925	13	,	,	PUNCT
ftr-310	925	14	functions	function	NOUN
ftr-310	925	15	as	as	ADP
ftr-310	925	16	congress	congress	PROPN
ftr-310	925	17	’s	’s	PART
ftr-310	925	18	agent	agent	NOUN
ftr-310	925	19	.	.	PUNCT
ftr-310	926	1	126	126	NUM
ftr-310	926	2	congress	congress	PROPN
ftr-310	926	3	does	do	AUX
ftr-310	926	4	not	not	PART
ftr-310	926	5	,	,	PUNCT
ftr-310	926	6	however	however	ADV
ftr-310	926	7	,	,	PUNCT
ftr-310	926	8	have	have	VERB
ftr-310	926	9	the	the	DET
ftr-310	926	10	resources	resource	NOUN
ftr-310	926	11	to	to	PART
ftr-310	926	12	fully	fully	ADV
ftr-310	926	13	oversee	oversee	VERB
ftr-310	926	14	the	the	DET
ftr-310	926	15	i.r.s	i.r.	NOUN
ftr-310	926	16	.	.	PUNCT
ftr-310	926	17	,	,	PUNCT
ftr-310	926	18	and	and	CCONJ
ftr-310	926	19	must	must	AUX
ftr-310	926	20	therefore	therefore	ADV
ftr-310	926	21	establish	establish	VERB
ftr-310	926	22	incentives	incentive	NOUN
ftr-310	926	23	to	to	PART
ftr-310	926	24	ensure	ensure	VERB
ftr-310	926	25	that	that	SCONJ
ftr-310	926	26	the	the	DET
ftr-310	926	27	i.r.s	i.r.	NOUN
ftr-310	926	28	.	.	PUNCT
ftr-310	926	29	enforces	enforce	VERB
ftr-310	926	30	the	the	DET
ftr-310	926	31	tax	tax	NOUN
ftr-310	926	32	law	law	NOUN
ftr-310	926	33	in	in	ADP
ftr-310	926	34	the	the	DET
ftr-310	926	35	manner	manner	NOUN
ftr-310	926	36	congress	congress	PROPN
ftr-310	926	37	desires	desire	NOUN
ftr-310	926	38	.	.	PUNCT
ftr-310	927	1	127	127	NUM
ftr-310	927	2	although	although	SCONJ
ftr-310	927	3	the	the	DET
ftr-310	927	4	i.r.s	i.r.	NOUN
ftr-310	927	5	.	.	PUNCT
ftr-310	927	6	generally	generally	ADV
ftr-310	927	7	succeeds	succeed	VERB
ftr-310	927	8	in	in	ADP
ftr-310	927	9	fulfilling	fulfil	VERB
ftr-310	927	10	its	its	PRON
ftr-310	927	11	duties	duty	NOUN
ftr-310	927	12	in	in	ADP
ftr-310	927	13	administering	administer	VERB
ftr-310	927	14	the	the	DET
ftr-310	927	15	tax	tax	NOUN
ftr-310	927	16	law	law	NOUN
ftr-310	927	17	,	,	PUNCT
ftr-310	927	18	the	the	DET
ftr-310	927	19	current	current	ADJ
ftr-310	927	20	incentive	incentive	NOUN
ftr-310	927	21	system	system	NOUN
ftr-310	927	22	functions	function	NOUN
ftr-310	927	23	imperfectly	imperfectly	ADV
ftr-310	927	24	.	.	PUNCT
ftr-310	928	1	whatever	whatever	PRON
ftr-310	928	2	the	the	DET
ftr-310	928	3	reason	reason	NOUN
ftr-310	928	4	,	,	PUNCT
ftr-310	928	5	at	at	ADP
ftr-310	928	6	times	time	NOUN
ftr-310	928	7	the	the	DET
ftr-310	928	8	i.r.s	i.r.	NOUN
ftr-310	928	9	.	.	PUNCT
ftr-310	928	10	will	will	AUX
ftr-310	928	11	misinterpret	misinterpret	VERB
ftr-310	928	12	or	or	CCONJ
ftr-310	928	13	ignore	ignore	VERB
ftr-310	928	14	wholesale	wholesale	ADJ
ftr-310	928	15	the	the	DET
ftr-310	928	16	law	law	NOUN
ftr-310	928	17	it	it	PRON
ftr-310	928	18	has	have	AUX
ftr-310	928	19	been	be	AUX
ftr-310	928	20	charged	charge	VERB
ftr-310	928	21	with	with	ADP
ftr-310	928	22	administering	administer	VERB
ftr-310	928	23	.	.	PUNCT
ftr-310	929	1	128	128	NUM
ftr-310	929	2	to	to	PART
ftr-310	929	3	prevent	prevent	VERB
ftr-310	929	4	such	such	ADJ
ftr-310	929	5	behavior	behavior	NOUN
ftr-310	929	6	,	,	PUNCT
ftr-310	929	7	congress	congress	PROPN
ftr-310	929	8	needs	need	VERB
ftr-310	929	9	to	to	PART
ftr-310	929	10	modify	modify	VERB
ftr-310	929	11	the	the	DET
ftr-310	929	12	i.r.s	i.r.	NOUN
ftr-310	929	13	.	.	PUNCT
ftr-310	929	14	’s	’s	PART
ftr-310	929	15	incentives	incentive	NOUN
ftr-310	929	16	.	.	PUNCT
ftr-310	930	1	in	in	ADP
ftr-310	930	2	the	the	DET
ftr-310	930	3	past	past	NOUN
ftr-310	930	4	,	,	PUNCT
ftr-310	930	5	congress	congress	PROPN
ftr-310	930	6	has	have	AUX
ftr-310	930	7	established	establish	VERB
ftr-310	930	8	boards	board	NOUN
ftr-310	930	9	and	and	CCONJ
ftr-310	930	10	offices	office	NOUN
ftr-310	930	11	to	to	PART
ftr-310	930	12	oversee	oversee	VERB
ftr-310	930	13	the	the	DET
ftr-310	930	14	i.r.s	i.r.	NOUN
ftr-310	930	15	.	.	PUNCT
ftr-310	931	1	the	the	DET
ftr-310	931	2	principal	principal	ADJ
ftr-310	931	3	oversight	oversight	NOUN
ftr-310	931	4	mechanisms	mechanism	NOUN
ftr-310	931	5	congress	congress	PROPN
ftr-310	931	6	has	have	AUX
ftr-310	931	7	established	establish	VERB
ftr-310	931	8	are	be	AUX
ftr-310	931	9	the	the	DET
ftr-310	931	10	office	office	NOUN
ftr-310	931	11	of	of	ADP
ftr-310	931	12	the	the	DET
ftr-310	931	13	taxpayer	taxpayer	NOUN
ftr-310	931	14	advocate	advocate	NOUN
ftr-310	931	15	and	and	CCONJ
ftr-310	931	16	the	the	DET
ftr-310	931	17	internal	internal	ADJ
ftr-310	931	18	revenue	revenue	NOUN
ftr-310	931	19	service	service	NOUN
ftr-310	931	20	oversight	oversight	NOUN
ftr-310	931	21	board	board	NOUN
ftr-310	931	22	.	.	PUNCT
ftr-310	932	1	a.	a.	NOUN
ftr-310	933	1	the	the	DET
ftr-310	933	2	office	office	NOUN
ftr-310	933	3	of	of	ADP
ftr-310	933	4	the	the	DET
ftr-310	933	5	taxpayer	taxpayer	NOUN
ftr-310	933	6	advocate	advocate	NOUN
ftr-310	933	7	with	with	ADP
ftr-310	933	8	proper	proper	ADJ
ftr-310	933	9	design	design	NOUN
ftr-310	933	10	,	,	PUNCT
ftr-310	933	11	the	the	DET
ftr-310	933	12	i.r.s	i.r.s	NOUN
ftr-310	933	13	.	.	PUNCT
ftr-310	934	1	itself	itself	PRON
ftr-310	934	2	could	could	AUX
ftr-310	934	3	fulfill	fulfill	VERB
ftr-310	934	4	the	the	DET
ftr-310	934	5	necessary	necessary	ADJ
ftr-310	934	6	oversight	oversight	NOUN
ftr-310	934	7	role	role	NOUN
ftr-310	934	8	.	.	PUNCT
ftr-310	935	1	in	in	ADP
ftr-310	935	2	response	response	NOUN
ftr-310	935	3	to	to	ADP
ftr-310	935	4	various	various	ADJ
ftr-310	935	5	taxpayer	taxpayer	NOUN
ftr-310	935	6	complaints	complaint	NOUN
ftr-310	935	7	about	about	ADP
ftr-310	935	8	the	the	DET
ftr-310	935	9	i.r.s	i.r.	NOUN
ftr-310	935	10	.	.	PUNCT
ftr-310	935	11	,	,	PUNCT
ftr-310	935	12	congress	congress	PROPN
ftr-310	935	13	has	have	AUX
ftr-310	935	14	enacted	enact	VERB
ftr-310	935	15	various	various	ADJ
ftr-310	935	16	reforms	reform	NOUN
ftr-310	935	17	over	over	ADP
ftr-310	935	18	the	the	DET
ftr-310	935	19	last	last	ADJ
ftr-310	935	20	three	three	NUM
ftr-310	935	21	decades	decade	NOUN
ftr-310	935	22	intended	intend	VERB
ftr-310	935	23	to	to	PART
ftr-310	935	24	check	check	VERB
ftr-310	935	25	the	the	DET
ftr-310	935	26	i.r.s	i.r.	NOUN
ftr-310	935	27	.	.	PROPN
ftr-310	935	28	’s	’s	PART
ftr-310	935	29	purported	purport	VERB
ftr-310	935	30	abuses	abuse	NOUN
ftr-310	935	31	of	of	ADP
ftr-310	935	32	taxpayers	taxpayer	NOUN
ftr-310	935	33	.	.	PUNCT
ftr-310	936	1	129	129	NUM
ftr-310	936	2	in	in	ADP
ftr-310	936	3	1979	1979	NUM
ftr-310	936	4	,	,	PUNCT
ftr-310	936	5	the	the	DET
ftr-310	936	6	i.r.s	i.r.	NOUN
ftr-310	936	7	.	.	PUNCT
ftr-310	937	1	created	create	VERB
ftr-310	937	2	the	the	DET
ftr-310	937	3	office	office	NOUN
ftr-310	937	4	of	of	ADP
ftr-310	937	5	the	the	DET
ftr-310	937	6	taxpayer	taxpayer	NOUN
ftr-310	937	7	ombudsman	ombudsman	NOUN
ftr-310	937	8	to	to	PART
ftr-310	937	9	coordinate	coordinate	VERB
ftr-310	937	10	its	its	PRON
ftr-310	937	11	problem	problem	NOUN
ftr-310	937	12	resolution	resolution	NOUN
ftr-310	937	13	program	program	NOUN
ftr-310	937	14	and	and	CCONJ
ftr-310	937	15	to	to	PART
ftr-310	937	16	act	act	VERB
ftr-310	937	17	as	as	ADP
ftr-310	937	18	an	an	DET
ftr-310	937	19	advocate	advocate	NOUN
ftr-310	937	20	for	for	ADP
ftr-310	937	21	taxpayers	taxpayer	NOUN
ftr-310	937	22	.	.	PUNCT
ftr-310	938	1	130	130	NUM
ftr-310	938	2	in	in	ADP
ftr-310	938	3	1988	1988	NUM
ftr-310	939	1	,	,	PUNCT
ftr-310	939	2	congress	congress	PROPN
ftr-310	939	3	enacted	enact	VERB
ftr-310	939	4	the	the	DET
ftr-310	939	5	taxpayer	taxpayer	NOUN
ftr-310	939	6	bill	bill	NOUN
ftr-310	939	7	of	of	ADP
ftr-310	939	8	rights	right	NOUN
ftr-310	939	9	,	,	PUNCT
ftr-310	939	10	which	which	PRON
ftr-310	939	11	,	,	PUNCT
ftr-310	939	12	among	among	ADP
ftr-310	939	13	other	other	ADJ
ftr-310	939	14	things	thing	NOUN
ftr-310	939	15	,	,	PUNCT
ftr-310	939	16	codified	codify	VERB
ftr-310	939	17	the	the	DET
ftr-310	939	18	taxpayer	taxpayer	NOUN
ftr-310	939	19	ombudsman	ombudsman	NOUN
ftr-310	939	20	and	and	CCONJ
ftr-310	939	21	gave	give	VERB
ftr-310	939	22	it	it	PRON
ftr-310	939	23	the	the	DET
ftr-310	939	24	ability	ability	NOUN
ftr-310	939	25	to	to	PART
ftr-310	939	26	issue	issue	VERB
ftr-310	939	27	a	a	DET
ftr-310	939	28	taxpayer	taxpayer	NOUN
ftr-310	939	29	126	126	NUM
ftr-310	939	30	.	.	PUNCT
ftr-310	940	1	archie	archie	PROPN
ftr-310	940	2	parnell	parnell	PROPN
ftr-310	940	3	,	,	PUNCT
ftr-310	940	4	congressional	congressional	ADJ
ftr-310	940	5	interference	interference	NOUN
ftr-310	940	6	in	in	ADP
ftr-310	940	7	agency	agency	NOUN
ftr-310	940	8	enforcement	enforcement	NOUN
ftr-310	940	9	:	:	PUNCT
ftr-310	940	10	the	the	DET
ftr-310	940	11	irs	irs	PROPN
ftr-310	940	12	experience	experience	NOUN
ftr-310	940	13	,	,	PUNCT
ftr-310	940	14	89	89	NUM
ftr-310	940	15	yale	yale	PROPN
ftr-310	940	16	l.j	l.j	PROPN
ftr-310	940	17	.	.	PROPN
ftr-310	940	18	1360	1360	NUM
ftr-310	940	19	,	,	PUNCT
ftr-310	940	20	1360	1360	NUM
ftr-310	940	21	(	(	PUNCT
ftr-310	940	22	1980	1980	NUM
ftr-310	940	23	)	)	PUNCT
ftr-310	941	1	[	[	X
ftr-310	941	2	hereinafter	hereinafter	NOUN
ftr-310	941	3	parnell	parnell	PROPN
ftr-310	941	4	,	,	PUNCT
ftr-310	941	5	congressional	congressional	ADJ
ftr-310	941	6	interference	interference	NOUN
ftr-310	941	7	in	in	ADP
ftr-310	941	8	agency	agency	NOUN
ftr-310	941	9	enforcement	enforcement	NOUN
ftr-310	941	10	]	]	PUNCT
ftr-310	941	11	(	(	PUNCT
ftr-310	941	12	“	"	PUNCT
ftr-310	941	13	[	[	X
ftr-310	941	14	t]he	t]he	X
ftr-310	941	15	relationship	relationship	NOUN
ftr-310	941	16	remains	remain	VERB
ftr-310	941	17	one	one	NUM
ftr-310	941	18	of	of	ADP
ftr-310	941	19	interdependence	interdependence	NOUN
ftr-310	941	20	,	,	PUNCT
ftr-310	941	21	in	in	ADP
ftr-310	941	22	which	which	PRON
ftr-310	941	23	congress	congress	PROPN
ftr-310	941	24	depends	depend	VERB
ftr-310	941	25	on	on	ADP
ftr-310	941	26	the	the	DET
ftr-310	941	27	irs	irs	PROPN
ftr-310	941	28	to	to	PART
ftr-310	941	29	execute	execute	VERB
ftr-310	941	30	the	the	DET
ftr-310	941	31	internal	internal	ADJ
ftr-310	941	32	revenue	revenue	NOUN
ftr-310	941	33	code	code	NOUN
ftr-310	941	34	and	and	CCONJ
ftr-310	941	35	collect	collect	VERB
ftr-310	941	36	the	the	DET
ftr-310	941	37	revenues	revenue	NOUN
ftr-310	941	38	necessary	necessary	ADJ
ftr-310	941	39	to	to	PART
ftr-310	941	40	fund	fund	VERB
ftr-310	941	41	the	the	DET
ftr-310	941	42	federal	federal	ADJ
ftr-310	941	43	government	government	NOUN
ftr-310	941	44	and	and	CCONJ
ftr-310	941	45	the	the	DET
ftr-310	941	46	irs	irs	PROPN
ftr-310	941	47	depends	depend	VERB
ftr-310	941	48	on	on	ADP
ftr-310	941	49	congress	congress	PROPN
ftr-310	941	50	to	to	PART
ftr-310	941	51	fund	fund	VERB
ftr-310	941	52	and	and	CCONJ
ftr-310	941	53	authorize	authorize	VERB
ftr-310	941	54	its	its	PRON
ftr-310	941	55	operations	operation	NOUN
ftr-310	941	56	.	.	PUNCT
ftr-310	941	57	.	.	PUNCT
ftr-310	941	58	.	.	PUNCT
ftr-310	941	59	.	.	PUNCT
ftr-310	941	60	”	"	PUNCT
ftr-310	941	61	)	)	PUNCT
ftr-310	941	62	.	.	PUNCT
ftr-310	942	1	127	127	NUM
ftr-310	942	2	.	.	PUNCT
ftr-310	943	1	david	david	PROPN
ftr-310	943	2	e.	e.	PROPN
ftr-310	943	3	m.	m.	PROPN
ftr-310	943	4	sappington	sappington	PROPN
ftr-310	943	5	,	,	PUNCT
ftr-310	943	6	incentives	incentive	VERB
ftr-310	943	7	in	in	ADP
ftr-310	943	8	principal	principal	ADJ
ftr-310	943	9	-	-	PUNCT
ftr-310	943	10	agent	agent	NOUN
ftr-310	943	11	relationships	relationship	NOUN
ftr-310	943	12	,	,	PUNCT
ftr-310	943	13	5	5	NUM
ftr-310	943	14	j.	j.	PROPN
ftr-310	943	15	econ	econ	PROPN
ftr-310	943	16	.	.	PUNCT
ftr-310	944	1	persp	persp	PROPN
ftr-310	944	2	.	.	PUNCT
ftr-310	945	1	45	45	NUM
ftr-310	945	2	,	,	PUNCT
ftr-310	945	3	45	45	NUM
ftr-310	945	4	(	(	PUNCT
ftr-310	945	5	1991	1991	NUM
ftr-310	945	6	)	)	PUNCT
ftr-310	945	7	(	(	PUNCT
ftr-310	945	8	“	"	PUNCT
ftr-310	945	9	incentive	incentive	NOUN
ftr-310	945	10	theory	theory	NOUN
ftr-310	945	11	,	,	PUNCT
ftr-310	945	12	however	however	ADV
ftr-310	945	13	,	,	PUNCT
ftr-310	945	14	generally	generally	ADV
ftr-310	945	15	focuses	focus	VERB
ftr-310	945	16	on	on	ADP
ftr-310	945	17	tasks	task	NOUN
ftr-310	945	18	that	that	PRON
ftr-310	945	19	are	be	AUX
ftr-310	945	20	too	too	ADV
ftr-310	945	21	complicated	complicated	ADJ
ftr-310	945	22	or	or	CCONJ
ftr-310	945	23	too	too	ADV
ftr-310	945	24	costly	costly	ADJ
ftr-310	945	25	to	to	PART
ftr-310	945	26	do	do	VERB
ftr-310	945	27	oneself	oneself	PRON
ftr-310	945	28	.	.	PUNCT
ftr-310	946	1	thus	thus	ADV
ftr-310	946	2	,	,	PUNCT
ftr-310	946	3	the	the	DET
ftr-310	946	4	‘	'	PUNCT
ftr-310	946	5	principal	principal	NOUN
ftr-310	946	6	’	'	PUNCT
ftr-310	946	7	is	be	AUX
ftr-310	946	8	obliged	oblige	VERB
ftr-310	946	9	to	to	PART
ftr-310	946	10	hire	hire	VERB
ftr-310	946	11	an	an	DET
ftr-310	946	12	‘	'	PUNCT
ftr-310	946	13	agent	agent	NOUN
ftr-310	946	14	’	'	PUNCT
ftr-310	946	15	with	with	ADP
ftr-310	946	16	specialized	specialized	ADJ
ftr-310	946	17	skills	skill	NOUN
ftr-310	946	18	or	or	CCONJ
ftr-310	946	19	knowledge	knowledge	NOUN
ftr-310	946	20	to	to	PART
ftr-310	946	21	perform	perform	VERB
ftr-310	946	22	the	the	DET
ftr-310	946	23	task	task	NOUN
ftr-310	946	24	in	in	ADP
ftr-310	946	25	question	question	NOUN
ftr-310	946	26	.	.	PUNCT
ftr-310	946	27	”	"	PUNCT
ftr-310	946	28	)	)	PUNCT
ftr-310	946	29	.	.	PUNCT
ftr-310	947	1	128	128	NUM
ftr-310	947	2	.	.	PUNCT
ftr-310	948	1	at	at	ADP
ftr-310	948	2	times	time	NOUN
ftr-310	948	3	,	,	PUNCT
ftr-310	948	4	of	of	ADP
ftr-310	948	5	course	course	NOUN
ftr-310	948	6	,	,	PUNCT
ftr-310	948	7	congress	congress	PROPN
ftr-310	948	8	itself	itself	PRON
ftr-310	948	9	may	may	AUX
ftr-310	948	10	impede	impede	VERB
ftr-310	948	11	the	the	DET
ftr-310	948	12	i.r.s	i.r.	NOUN
ftr-310	948	13	.	.	PUNCT
ftr-310	949	1	from	from	ADP
ftr-310	949	2	doing	do	VERB
ftr-310	949	3	its	its	PRON
ftr-310	949	4	job	job	NOUN
ftr-310	949	5	appropriately	appropriately	ADV
ftr-310	949	6	,	,	PUNCT
ftr-310	949	7	forbidding	forbid	VERB
ftr-310	949	8	it	it	PRON
ftr-310	949	9	to	to	PART
ftr-310	949	10	enforce	enforce	VERB
ftr-310	949	11	certain	certain	ADJ
ftr-310	949	12	provisions	provision	NOUN
ftr-310	949	13	of	of	ADP
ftr-310	949	14	the	the	DET
ftr-310	949	15	code	code	NOUN
ftr-310	949	16	rather	rather	ADV
ftr-310	949	17	than	than	ADP
ftr-310	949	18	legislatively	legislatively	ADV
ftr-310	949	19	changing	change	VERB
ftr-310	949	20	the	the	DET
ftr-310	949	21	code	code	NOUN
ftr-310	949	22	.	.	PUNCT
ftr-310	950	1	see	see	VERB
ftr-310	950	2	,	,	PUNCT
ftr-310	950	3	e.g.	e.g.	ADV
ftr-310	950	4	,	,	PUNCT
ftr-310	950	5	parnell	parnell	PROPN
ftr-310	950	6	,	,	PUNCT
ftr-310	950	7	congressional	congressional	ADJ
ftr-310	950	8	interference	interference	NOUN
ftr-310	950	9	in	in	ADP
ftr-310	950	10	agency	agency	NOUN
ftr-310	950	11	enforcement	enforcement	NOUN
ftr-310	950	12	,	,	PUNCT
ftr-310	950	13	supra	supra	PROPN
ftr-310	950	14	note	note	NOUN
ftr-310	950	15	126	126	NUM
ftr-310	950	16	,	,	PUNCT
ftr-310	950	17	at	at	ADP
ftr-310	950	18	1361	1361	NUM
ftr-310	950	19	(	(	PUNCT
ftr-310	950	20	“	"	PUNCT
ftr-310	950	21	second	second	ADJ
ftr-310	950	22	,	,	PUNCT
ftr-310	950	23	congress	congress	PROPN
ftr-310	950	24	has	have	AUX
ftr-310	950	25	shown	show	VERB
ftr-310	950	26	a	a	DET
ftr-310	950	27	recent	recent	ADJ
ftr-310	950	28	tendency	tendency	NOUN
ftr-310	950	29	to	to	PART
ftr-310	950	30	use	use	VERB
ftr-310	950	31	a	a	DET
ftr-310	950	32	variety	variety	NOUN
ftr-310	950	33	of	of	ADP
ftr-310	950	34	techniques	technique	NOUN
ftr-310	950	35	to	to	PART
ftr-310	950	36	prohibit	prohibit	VERB
ftr-310	950	37	the	the	DET
ftr-310	950	38	irs	irs	PROPN
ftr-310	950	39	from	from	ADP
ftr-310	950	40	executing	execute	VERB
ftr-310	950	41	certain	certain	ADJ
ftr-310	950	42	aspects	aspect	NOUN
ftr-310	950	43	of	of	ADP
ftr-310	950	44	the	the	DET
ftr-310	950	45	code	code	NOUN
ftr-310	950	46	,	,	PUNCT
ftr-310	950	47	rather	rather	ADV
ftr-310	950	48	than	than	ADP
ftr-310	950	49	changing	change	VERB
ftr-310	950	50	the	the	DET
ftr-310	950	51	code	code	NOUN
ftr-310	950	52	itself	itself	PRON
ftr-310	950	53	.	.	PUNCT
ftr-310	950	54	”	"	PUNCT
ftr-310	950	55	)	)	PUNCT
ftr-310	950	56	.	.	PUNCT
ftr-310	951	1	129	129	NUM
ftr-310	951	2	.	.	PUNCT
ftr-310	952	1	see	see	VERB
ftr-310	952	2	supra	supra	PROPN
ftr-310	952	3	notes	note	NOUN
ftr-310	952	4	17–20	17–20	NUM
ftr-310	952	5	and	and	CCONJ
ftr-310	952	6	accompanying	accompany	VERB
ftr-310	952	7	text	text	NOUN
ftr-310	952	8	.	.	PUNCT
ftr-310	953	1	130	130	NUM
ftr-310	953	2	.	.	PUNCT
ftr-310	954	1	bryan	bryan	PROPN
ftr-310	954	2	t.	t.	PROPN
ftr-310	954	3	camp	camp	PROPN
ftr-310	954	4	,	,	PUNCT
ftr-310	954	5	what	what	PRON
ftr-310	954	6	good	good	ADJ
ftr-310	954	7	is	be	AUX
ftr-310	954	8	the	the	DET
ftr-310	954	9	national	national	ADJ
ftr-310	954	10	taxpayer	taxpayer	NOUN
ftr-310	954	11	advocate	advocate	NOUN
ftr-310	954	12	?	?	PUNCT
ftr-310	954	13	,	,	PUNCT
ftr-310	954	14	126	126	NUM
ftr-310	954	15	tax	tax	NOUN
ftr-310	954	16	notes	note	NOUN
ftr-310	954	17	1243	1243	NUM
ftr-310	954	18	,	,	PUNCT
ftr-310	954	19	1247	1247	NUM
ftr-310	954	20	(	(	PUNCT
ftr-310	954	21	2010	2010	NUM
ftr-310	954	22	)	)	PUNCT
ftr-310	955	1	[	[	X
ftr-310	955	2	hereinafter	hereinafter	NOUN
ftr-310	955	3	camp	camp	NOUN
ftr-310	955	4	,	,	PUNCT
ftr-310	955	5	national	national	ADJ
ftr-310	955	6	taxpayer	taxpayer	NOUN
ftr-310	955	7	advocate	advocate	NOUN
ftr-310	955	8	]	]	X
ftr-310	955	9	.	.	PUNCT
ftr-310	956	1	246	246	NUM
ftr-310	956	2	florida	florida	PROPN
ftr-310	956	3	tax	tax	NOUN
ftr-310	956	4	review	review	NOUN
ftr-310	957	1	[	[	X
ftr-310	957	2	vol	vol	NOUN
ftr-310	957	3	.	.	NOUN
ftr-310	957	4	14:6	14:6	NUM
ftr-310	957	5	assistance	assistance	NOUN
ftr-310	957	6	order	order	NOUN
ftr-310	957	7	.	.	PUNCT
ftr-310	958	1	131	131	NUM
ftr-310	958	2	a	a	DET
ftr-310	958	3	taxpayer	taxpayer	NOUN
ftr-310	958	4	assistance	assistance	NOUN
ftr-310	958	5	order	order	NOUN
ftr-310	958	6	could	could	AUX
ftr-310	958	7	require	require	VERB
ftr-310	958	8	the	the	DET
ftr-310	958	9	i.r.s	i.r.s	NOUN
ftr-310	958	10	.	.	PUNCT
ftr-310	959	1	to	to	PART
ftr-310	959	2	release	release	VERB
ftr-310	959	3	taxpayer	taxpayer	NOUN
ftr-310	959	4	property	property	NOUN
ftr-310	959	5	it	it	PRON
ftr-310	959	6	had	have	AUX
ftr-310	959	7	levied	levy	VERB
ftr-310	959	8	,	,	PUNCT
ftr-310	959	9	prevent	prevent	VERB
ftr-310	959	10	collection	collection	NOUN
ftr-310	959	11	,	,	PUNCT
ftr-310	959	12	and	and	CCONJ
ftr-310	959	13	otherwise	otherwise	ADV
ftr-310	959	14	protect	protect	VERB
ftr-310	959	15	taxpayers	taxpayer	NOUN
ftr-310	959	16	suffering	suffer	VERB
ftr-310	959	17	significant	significant	ADJ
ftr-310	959	18	hardship	hardship	NOUN
ftr-310	959	19	as	as	ADP
ftr-310	959	20	a	a	DET
ftr-310	959	21	result	result	NOUN
ftr-310	959	22	of	of	ADP
ftr-310	959	23	the	the	DET
ftr-310	959	24	i.r.s	i.r.	NOUN
ftr-310	959	25	.	.	PROPN
ftr-310	959	26	’s	’s	PROPN
ftr-310	959	27	administration	administration	NOUN
ftr-310	959	28	of	of	ADP
ftr-310	959	29	the	the	DET
ftr-310	959	30	tax	tax	NOUN
ftr-310	959	31	law	law	NOUN
ftr-310	959	32	.	.	PUNCT
ftr-310	960	1	132	132	NUM
ftr-310	960	2	in	in	ADP
ftr-310	960	3	addition	addition	NOUN
ftr-310	960	4	,	,	PUNCT
ftr-310	960	5	congress	congress	PROPN
ftr-310	960	6	required	require	VERB
ftr-310	960	7	the	the	DET
ftr-310	960	8	taxpayer	taxpayer	NOUN
ftr-310	960	9	ombudsman	ombudsman	NOUN
ftr-310	960	10	to	to	PART
ftr-310	960	11	make	make	VERB
ftr-310	960	12	an	an	DET
ftr-310	960	13	annual	annual	ADJ
ftr-310	960	14	report	report	NOUN
ftr-310	960	15	to	to	ADP
ftr-310	960	16	the	the	DET
ftr-310	960	17	senate	senate	PROPN
ftr-310	960	18	finance	finance	PROPN
ftr-310	960	19	committee	committee	PROPN
ftr-310	960	20	and	and	CCONJ
ftr-310	960	21	the	the	DET
ftr-310	960	22	house	house	NOUN
ftr-310	960	23	ways	way	NOUN
ftr-310	960	24	and	and	CCONJ
ftr-310	960	25	means	mean	VERB
ftr-310	960	26	committee	committee	NOUN
ftr-310	960	27	on	on	ADP
ftr-310	960	28	the	the	DET
ftr-310	960	29	quality	quality	NOUN
ftr-310	960	30	of	of	ADP
ftr-310	960	31	taxpayer	taxpayer	NOUN
ftr-310	960	32	services	service	NOUN
ftr-310	960	33	.	.	PUNCT
ftr-310	961	1	133	133	NUM
ftr-310	961	2	in	in	ADP
ftr-310	961	3	1996	1996	NUM
ftr-310	961	4	,	,	PUNCT
ftr-310	961	5	congress	congress	PROPN
ftr-310	961	6	replaced	replace	VERB
ftr-310	961	7	the	the	DET
ftr-310	961	8	office	office	NOUN
ftr-310	961	9	of	of	ADP
ftr-310	961	10	the	the	DET
ftr-310	961	11	taxpayer	taxpayer	NOUN
ftr-310	961	12	ombudsman	ombudsman	NOUN
ftr-310	961	13	with	with	ADP
ftr-310	961	14	the	the	DET
ftr-310	961	15	office	office	NOUN
ftr-310	961	16	of	of	ADP
ftr-310	961	17	the	the	DET
ftr-310	961	18	taxpayer	taxpayer	NOUN
ftr-310	961	19	advocate	advocate	NOUN
ftr-310	961	20	.	.	PUNCT
ftr-310	962	1	134	134	NUM
ftr-310	962	2	the	the	DET
ftr-310	962	3	office	office	NOUN
ftr-310	962	4	of	of	ADP
ftr-310	962	5	the	the	DET
ftr-310	962	6	taxpayer	taxpayer	NOUN
ftr-310	962	7	advocate	advocate	NOUN
ftr-310	962	8	was	be	AUX
ftr-310	962	9	supervised	supervise	VERB
ftr-310	962	10	by	by	ADP
ftr-310	962	11	the	the	DET
ftr-310	962	12	taxpayer	taxpayer	NOUN
ftr-310	962	13	advocate	advocate	NOUN
ftr-310	962	14	,	,	PUNCT
ftr-310	962	15	who	who	PRON
ftr-310	962	16	reported	report	VERB
ftr-310	962	17	directly	directly	ADV
ftr-310	962	18	to	to	ADP
ftr-310	962	19	the	the	DET
ftr-310	962	20	commissioner	commissioner	NOUN
ftr-310	962	21	of	of	ADP
ftr-310	962	22	internal	internal	ADJ
ftr-310	962	23	revenue	revenue	NOUN
ftr-310	962	24	.	.	PUNCT
ftr-310	963	1	135	135	NUM
ftr-310	963	2	the	the	DET
ftr-310	963	3	code	code	NOUN
ftr-310	963	4	continued	continue	VERB
ftr-310	963	5	to	to	PART
ftr-310	963	6	require	require	VERB
ftr-310	963	7	the	the	DET
ftr-310	963	8	office	office	NOUN
ftr-310	963	9	of	of	ADP
ftr-310	963	10	the	the	DET
ftr-310	963	11	taxpayer	taxpayer	NOUN
ftr-310	963	12	advocate	advocate	NOUN
ftr-310	963	13	to	to	PART
ftr-310	963	14	make	make	VERB
ftr-310	963	15	an	an	DET
ftr-310	963	16	annual	annual	ADJ
ftr-310	963	17	report	report	NOUN
ftr-310	963	18	to	to	ADP
ftr-310	963	19	congress	congress	PROPN
ftr-310	963	20	and	and	CCONJ
ftr-310	963	21	to	to	PART
ftr-310	963	22	help	help	VERB
ftr-310	963	23	taxpayers	taxpayer	NOUN
ftr-310	963	24	resolve	resolve	VERB
ftr-310	963	25	problems	problem	NOUN
ftr-310	963	26	with	with	ADP
ftr-310	963	27	the	the	DET
ftr-310	963	28	i.r.s	i.r.	NOUN
ftr-310	963	29	.	.	PUNCT
ftr-310	964	1	136	136	NUM
ftr-310	964	2	in	in	ADP
ftr-310	964	3	addition	addition	NOUN
ftr-310	965	1	,	,	PUNCT
ftr-310	965	2	the	the	DET
ftr-310	965	3	taxpayer	taxpayer	NOUN
ftr-310	965	4	bill	bill	NOUN
ftr-310	965	5	of	of	ADP
ftr-310	965	6	rights	right	NOUN
ftr-310	965	7	2	2	NUM
ftr-310	965	8	charged	charge	VERB
ftr-310	965	9	the	the	DET
ftr-310	965	10	newly	newly	ADV
ftr-310	965	11	-	-	PUNCT
ftr-310	965	12	created	create	VERB
ftr-310	965	13	office	office	NOUN
ftr-310	965	14	of	of	ADP
ftr-310	965	15	the	the	DET
ftr-310	965	16	taxpayer	taxpayer	NOUN
ftr-310	965	17	advocate	advocate	NOUN
ftr-310	965	18	with	with	ADP
ftr-310	965	19	identifying	identify	VERB
ftr-310	965	20	problem	problem	NOUN
ftr-310	965	21	areas	area	NOUN
ftr-310	965	22	in	in	ADP
ftr-310	965	23	taxpayer	taxpayer	NOUN
ftr-310	965	24	interaction	interaction	NOUN
ftr-310	965	25	with	with	ADP
ftr-310	965	26	the	the	DET
ftr-310	965	27	i.r.s	i.r.s	NOUN
ftr-310	965	28	.	.	PUNCT
ftr-310	966	1	and	and	CCONJ
ftr-310	966	2	proposing	propose	VERB
ftr-310	966	3	administrative	administrative	ADJ
ftr-310	966	4	and	and	CCONJ
ftr-310	966	5	legislative	legislative	ADJ
ftr-310	966	6	changes	change	NOUN
ftr-310	966	7	that	that	PRON
ftr-310	966	8	could	could	AUX
ftr-310	966	9	fix	fix	VERB
ftr-310	966	10	those	those	DET
ftr-310	966	11	problem	problem	NOUN
ftr-310	966	12	areas	area	NOUN
ftr-310	966	13	.	.	PUNCT
ftr-310	967	1	137	137	NUM
ftr-310	967	2	in	in	ADP
ftr-310	967	3	spite	spite	NOUN
ftr-310	967	4	of	of	ADP
ftr-310	967	5	these	these	DET
ftr-310	967	6	changes	change	NOUN
ftr-310	967	7	,	,	PUNCT
ftr-310	967	8	many	many	ADJ
ftr-310	967	9	in	in	ADP
ftr-310	967	10	congress	congress	PROPN
ftr-310	967	11	did	do	AUX
ftr-310	967	12	not	not	PART
ftr-310	967	13	believe	believe	VERB
ftr-310	967	14	that	that	SCONJ
ftr-310	967	15	that	that	SCONJ
ftr-310	967	16	the	the	DET
ftr-310	967	17	taxpayer	taxpayer	NOUN
ftr-310	967	18	advocate	advocate	NOUN
ftr-310	967	19	functioned	function	VERB
ftr-310	967	20	independently	independently	ADV
ftr-310	967	21	from	from	ADP
ftr-310	967	22	the	the	DET
ftr-310	967	23	i.r.s	i.r.	NOUN
ftr-310	967	24	.	.	PUNCT
ftr-310	968	1	as	as	SCONJ
ftr-310	968	2	it	it	PRON
ftr-310	968	3	advocated	advocate	VERB
ftr-310	968	4	for	for	ADP
ftr-310	968	5	taxpayers	taxpayer	NOUN
ftr-310	968	6	.	.	PUNCT
ftr-310	969	1	138	138	NUM
ftr-310	969	2	their	their	PRON
ftr-310	969	3	incredulity	incredulity	NOUN
ftr-310	969	4	stemmed	stem	VERB
ftr-310	969	5	,	,	PUNCT
ftr-310	969	6	at	at	ADP
ftr-310	969	7	least	least	ADJ
ftr-310	969	8	in	in	ADP
ftr-310	969	9	part	part	NOUN
ftr-310	969	10	,	,	PUNCT
ftr-310	969	11	“	"	PUNCT
ftr-310	969	12	on	on	ADP
ftr-310	969	13	the	the	DET
ftr-310	969	14	placement	placement	NOUN
ftr-310	969	15	of	of	ADP
ftr-310	969	16	the	the	DET
ftr-310	969	17	advocate	advocate	NOUN
ftr-310	969	18	within	within	ADP
ftr-310	969	19	the	the	DET
ftr-310	969	20	irs	irs	PROPN
ftr-310	969	21	and	and	CCONJ
ftr-310	969	22	the	the	DET
ftr-310	969	23	fact	fact	NOUN
ftr-310	969	24	that	that	SCONJ
ftr-310	969	25	only	only	ADV
ftr-310	969	26	career	career	NOUN
ftr-310	969	27	employees	employee	NOUN
ftr-310	969	28	have	have	AUX
ftr-310	969	29	been	be	AUX
ftr-310	969	30	chosen	choose	VERB
ftr-310	969	31	to	to	PART
ftr-310	969	32	fill	fill	VERB
ftr-310	969	33	the	the	DET
ftr-310	969	34	position	position	NOUN
ftr-310	969	35	.	.	PUNCT
ftr-310	969	36	”	"	PUNCT
ftr-310	970	1	139	139	NUM
ftr-310	970	2	in	in	ADP
ftr-310	970	3	1998	1998	NUM
ftr-310	970	4	,	,	PUNCT
ftr-310	970	5	congress	congress	PROPN
ftr-310	970	6	further	far	ADV
ftr-310	970	7	tweaked	tweak	VERB
ftr-310	970	8	the	the	DET
ftr-310	970	9	office	office	NOUN
ftr-310	970	10	of	of	ADP
ftr-310	970	11	the	the	DET
ftr-310	970	12	taxpayer	taxpayer	NOUN
ftr-310	970	13	advocate	advocate	NOUN
ftr-310	970	14	in	in	ADP
ftr-310	970	15	an	an	DET
ftr-310	970	16	attempt	attempt	NOUN
ftr-310	970	17	to	to	PART
ftr-310	970	18	ensure	ensure	VERB
ftr-310	970	19	the	the	DET
ftr-310	970	20	taxpayer	taxpayer	NOUN
ftr-310	970	21	advocate	advocate	NOUN
ftr-310	970	22	’s	’s	PART
ftr-310	970	23	independence	independence	NOUN
ftr-310	970	24	.	.	PUNCT
ftr-310	971	1	140	140	NUM
ftr-310	971	2	the	the	DET
ftr-310	971	3	head	head	NOUN
ftr-310	971	4	of	of	ADP
ftr-310	971	5	the	the	DET
ftr-310	971	6	office	office	NOUN
ftr-310	971	7	of	of	ADP
ftr-310	971	8	the	the	DET
ftr-310	971	9	taxpayer	taxpayer	NOUN
ftr-310	971	10	advocate	advocate	NOUN
ftr-310	971	11	was	be	AUX
ftr-310	971	12	rechristened	rechristene	VERB
ftr-310	971	13	the	the	DET
ftr-310	971	14	national	national	ADJ
ftr-310	971	15	taxpayer	taxpayer	NOUN
ftr-310	971	16	advocate	advocate	NOUN
ftr-310	971	17	.	.	PUNCT
ftr-310	972	1	141	141	NUM
ftr-310	972	2	though	though	SCONJ
ftr-310	972	3	she	she	PRON
ftr-310	972	4	continues	continue	VERB
ftr-310	972	5	to	to	PART
ftr-310	972	6	report	report	VERB
ftr-310	972	7	directly	directly	ADV
ftr-310	972	8	to	to	ADP
ftr-310	972	9	the	the	DET
ftr-310	972	10	commissioner	commissioner	NOUN
ftr-310	972	11	of	of	ADP
ftr-310	972	12	internal	internal	ADJ
ftr-310	972	13	revenue	revenue	NOUN
ftr-310	972	14	,	,	PUNCT
ftr-310	972	15	142	142	NUM
ftr-310	972	16	congress	congress	PROPN
ftr-310	972	17	attempted	attempt	VERB
ftr-310	972	18	to	to	PART
ftr-310	972	19	ensure	ensure	VERB
ftr-310	972	20	her	her	PRON
ftr-310	972	21	independence	independence	NOUN
ftr-310	972	22	by	by	ADP
ftr-310	972	23	prohibiting	prohibit	VERB
ftr-310	972	24	the	the	DET
ftr-310	972	25	appointment	appointment	NOUN
ftr-310	972	26	as	as	ADP
ftr-310	972	27	national	national	ADJ
ftr-310	972	28	taxpayer	taxpayer	NOUN
ftr-310	972	29	advocate	advocate	NOUN
ftr-310	972	30	of	of	ADP
ftr-310	972	31	anybody	anybody	PRON
ftr-310	972	32	who	who	PRON
ftr-310	972	33	had	have	AUX
ftr-310	972	34	worked	work	VERB
ftr-310	972	35	131	131	NUM
ftr-310	972	36	.	.	PUNCT
ftr-310	973	1	technical	technical	ADJ
ftr-310	973	2	and	and	CCONJ
ftr-310	973	3	miscellaneous	miscellaneous	ADJ
ftr-310	973	4	revenue	revenue	NOUN
ftr-310	973	5	act	act	NOUN
ftr-310	973	6	of	of	ADP
ftr-310	973	7	1988	1988	NUM
ftr-310	973	8	(	(	PUNCT
ftr-310	973	9	“	"	PUNCT
ftr-310	973	10	tamra	tamra	NOUN
ftr-310	973	11	”	"	PUNCT
ftr-310	973	12	)	)	PUNCT
ftr-310	973	13	,	,	PUNCT
ftr-310	973	14	pub	pub	NOUN
ftr-310	973	15	.	.	PUNCT
ftr-310	974	1	l.	l.	PROPN
ftr-310	974	2	no	no	INTJ
ftr-310	974	3	.	.	PROPN
ftr-310	975	1	100	100	NUM
ftr-310	975	2	-	-	SYM
ftr-310	975	3	647	647	NUM
ftr-310	975	4	,	,	PUNCT
ftr-310	975	5	title	title	NOUN
ftr-310	975	6	vi	vi	PROPN
ftr-310	975	7	,	,	PUNCT
ftr-310	975	8	102	102	NUM
ftr-310	975	9	stat	stat	NOUN
ftr-310	975	10	.	.	PUNCT
ftr-310	976	1	3342	3342	NUM
ftr-310	976	2	,	,	PUNCT
ftr-310	976	3	3733	3733	NUM
ftr-310	976	4	(	(	PUNCT
ftr-310	976	5	1988	1988	NUM
ftr-310	976	6	)	)	PUNCT
ftr-310	976	7	.	.	PUNCT
ftr-310	977	1	132	132	NUM
ftr-310	977	2	.	.	PUNCT
ftr-310	977	3	i.r.c	i.r.c	NOUN
ftr-310	977	4	.	.	PUNCT
ftr-310	978	1	§	§	PROPN
ftr-310	978	2	7811(b	7811(b	NUM
ftr-310	978	3	)	)	PUNCT
ftr-310	978	4	.	.	PUNCT
ftr-310	979	1	133	133	NUM
ftr-310	979	2	.	.	X
ftr-310	979	3	tamra	tamra	NOUN
ftr-310	979	4	,	,	PUNCT
ftr-310	979	5	pub	pub	NOUN
ftr-310	979	6	.	.	PUNCT
ftr-310	980	1	l.	l.	PROPN
ftr-310	980	2	no	no	INTJ
ftr-310	980	3	.	.	PROPN
ftr-310	981	1	100	100	NUM
ftr-310	981	2	-	-	SYM
ftr-310	981	3	647	647	NUM
ftr-310	981	4	,	,	PUNCT
ftr-310	981	5	sec	sec	PROPN
ftr-310	981	6	.	.	PROPN
ftr-310	981	7	6235	6235	NUM
ftr-310	981	8	(	(	PUNCT
ftr-310	981	9	b	b	NOUN
ftr-310	981	10	)	)	PUNCT
ftr-310	981	11	,	,	PUNCT
ftr-310	981	12	102	102	NUM
ftr-310	981	13	stat	stat	NOUN
ftr-310	981	14	.	.	PUNCT
ftr-310	982	1	3342	3342	NUM
ftr-310	982	2	,	,	PUNCT
ftr-310	982	3	3737	3737	NUM
ftr-310	982	4	(	(	PUNCT
ftr-310	982	5	1988	1988	NUM
ftr-310	982	6	)	)	PUNCT
ftr-310	982	7	.	.	PUNCT
ftr-310	983	1	134	134	NUM
ftr-310	983	2	.	.	PUNCT
ftr-310	984	1	taxpayer	taxpayer	NOUN
ftr-310	984	2	bill	bill	NOUN
ftr-310	984	3	of	of	ADP
ftr-310	984	4	rights	right	NOUN
ftr-310	984	5	2	2	NUM
ftr-310	984	6	,	,	PUNCT
ftr-310	984	7	104	104	NUM
ftr-310	984	8	p.l	p.l	NOUN
ftr-310	984	9	.	.	PROPN
ftr-310	984	10	168	168	NUM
ftr-310	984	11	,	,	PUNCT
ftr-310	984	12	§	§	PROPN
ftr-310	984	13	101(a	101(a	PROPN
ftr-310	984	14	)	)	PUNCT
ftr-310	984	15	,	,	PUNCT
ftr-310	984	16	110	110	NUM
ftr-310	984	17	stat	stat	NOUN
ftr-310	984	18	.	.	PUNCT
ftr-310	985	1	1452	1452	NUM
ftr-310	985	2	,	,	PUNCT
ftr-310	985	3	1453	1453	NUM
ftr-310	985	4	(	(	PUNCT
ftr-310	985	5	1996	1996	NUM
ftr-310	985	6	)	)	PUNCT
ftr-310	985	7	.	.	PUNCT
ftr-310	986	1	135	135	NUM
ftr-310	986	2	.	.	PUNCT
ftr-310	987	1	i	i	PRON
ftr-310	987	2	d.	d.	PROPN
ftr-310	987	3	136	136	NUM
ftr-310	987	4	.	.	PUNCT
ftr-310	988	1	i	i	PRON
ftr-310	988	2	d.	d.	PROPN
ftr-310	988	3	137	137	NUM
ftr-310	988	4	.	.	PUNCT
ftr-310	989	1	i	i	PRON
ftr-310	989	2	d.	d.	PROPN
ftr-310	989	3	138	138	NUM
ftr-310	989	4	.	.	PUNCT
ftr-310	989	5	nat’l	nat’l	NOUN
ftr-310	989	6	comm’n	comm’n	NOUN
ftr-310	989	7	on	on	ADP
ftr-310	989	8	restructing	restructe	VERB
ftr-310	989	9	the	the	DET
ftr-310	989	10	i.r.s	i.r.	NOUN
ftr-310	989	11	.	.	PUNCT
ftr-310	989	12	,	,	PUNCT
ftr-310	989	13	a	a	DET
ftr-310	989	14	vision	vision	NOUN
ftr-310	989	15	for	for	ADP
ftr-310	989	16	a	a	DET
ftr-310	989	17	new	new	ADJ
ftr-310	989	18	irs	irs	PROPN
ftr-310	989	19	48	48	NUM
ftr-310	989	20	(	(	PUNCT
ftr-310	989	21	june	june	PROPN
ftr-310	989	22	25	25	NUM
ftr-310	989	23	,	,	PUNCT
ftr-310	989	24	1997	1997	NUM
ftr-310	989	25	)	)	PUNCT
ftr-310	990	1	[	[	X
ftr-310	990	2	hereinafter	hereinafter	NOUN
ftr-310	990	3	nat’l	nat’l	NOUN
ftr-310	990	4	comm’n	comm’n	NOUN
ftr-310	990	5	,	,	PUNCT
ftr-310	990	6	vision	vision	NOUN
ftr-310	990	7	]	]	PUNCT
ftr-310	990	8	.	.	PUNCT
ftr-310	991	1	139	139	NUM
ftr-310	991	2	.	.	PUNCT
ftr-310	992	1	i	i	PRON
ftr-310	992	2	d.	d.	PROPN
ftr-310	992	3	140	140	NUM
ftr-310	992	4	.	.	PUNCT
ftr-310	993	1	i.r.s	i.r.s	PROPN
ftr-310	993	2	.	.	PUNCT
ftr-310	994	1	restructuring	restructuring	NOUN
ftr-310	994	2	and	and	CCONJ
ftr-310	994	3	reform	reform	NOUN
ftr-310	994	4	act	act	NOUN
ftr-310	994	5	of	of	ADP
ftr-310	994	6	1998	1998	NUM
ftr-310	994	7	,	,	PUNCT
ftr-310	994	8	pub	pub	NOUN
ftr-310	994	9	.	.	PUNCT
ftr-310	995	1	l.	l.	PROPN
ftr-310	995	2	no	no	INTJ
ftr-310	995	3	.	.	PROPN
ftr-310	996	1	105	105	NUM
ftr-310	996	2	-	-	SYM
ftr-310	996	3	206	206	NUM
ftr-310	996	4	,	,	PUNCT
ftr-310	996	5	§	§	PROPN
ftr-310	996	6	1102	1102	NUM
ftr-310	996	7	,	,	PUNCT
ftr-310	996	8	12	12	NUM
ftr-310	996	9	stat	stat	NOUN
ftr-310	996	10	.	.	PUNCT
ftr-310	997	1	685	685	NUM
ftr-310	997	2	,	,	PUNCT
ftr-310	997	3	697	697	NUM
ftr-310	997	4	(	(	PUNCT
ftr-310	997	5	1998	1998	NUM
ftr-310	997	6	)	)	PUNCT
ftr-310	997	7	.	.	PUNCT
ftr-310	998	1	141	141	NUM
ftr-310	998	2	.	.	PUNCT
ftr-310	998	3	i.r.c	i.r.c	NOUN
ftr-310	998	4	.	.	PUNCT
ftr-310	999	1	§	§	PROPN
ftr-310	999	2	7803(c)(1)(b)(i	7803(c)(1)(b)(i	PROPN
ftr-310	999	3	)	)	PUNCT
ftr-310	999	4	.	.	PUNCT
ftr-310	1000	1	142	142	NUM
ftr-310	1000	2	.	.	PUNCT
ftr-310	1001	1	i	i	PRON
ftr-310	1001	2	d.	d.	PROPN
ftr-310	1001	3	2013	2013	NUM
ftr-310	1001	4	]	]	PUNCT
ftr-310	1001	5	preventing	prevent	VERB
ftr-310	1001	6	i.r.s	i.r.	NOUN
ftr-310	1001	7	.	.	PUNCT
ftr-310	1002	1	abuse	abuse	NOUN
ftr-310	1002	2	of	of	ADP
ftr-310	1002	3	the	the	DET
ftr-310	1002	4	tax	tax	NOUN
ftr-310	1002	5	system	system	NOUN
ftr-310	1002	6	247	247	NUM
ftr-310	1002	7	for	for	ADP
ftr-310	1002	8	the	the	DET
ftr-310	1002	9	i.r.s	i.r.	NOUN
ftr-310	1002	10	.	.	PUNCT
ftr-310	1003	1	in	in	ADP
ftr-310	1003	2	the	the	DET
ftr-310	1003	3	prior	prior	ADJ
ftr-310	1003	4	two	two	NUM
ftr-310	1003	5	years	year	NOUN
ftr-310	1003	6	.	.	PUNCT
ftr-310	1004	1	moreover	moreover	ADV
ftr-310	1004	2	,	,	PUNCT
ftr-310	1004	3	the	the	DET
ftr-310	1004	4	national	national	ADJ
ftr-310	1004	5	taxpayer	taxpayer	NOUN
ftr-310	1004	6	advocate	advocate	NOUN
ftr-310	1004	7	must	must	AUX
ftr-310	1004	8	agree	agree	VERB
ftr-310	1004	9	not	not	PART
ftr-310	1004	10	to	to	PART
ftr-310	1004	11	accept	accept	VERB
ftr-310	1004	12	a	a	DET
ftr-310	1004	13	job	job	NOUN
ftr-310	1004	14	with	with	ADP
ftr-310	1004	15	the	the	DET
ftr-310	1004	16	i.r.s	i.r.	NOUN
ftr-310	1004	17	.	.	PUNCT
ftr-310	1005	1	for	for	ADP
ftr-310	1005	2	five	five	NUM
ftr-310	1005	3	years	year	NOUN
ftr-310	1005	4	after	after	SCONJ
ftr-310	1005	5	her	her	PRON
ftr-310	1005	6	appointment	appointment	NOUN
ftr-310	1005	7	as	as	SCONJ
ftr-310	1005	8	national	national	ADJ
ftr-310	1005	9	taxpayer	taxpayer	NOUN
ftr-310	1005	10	advocate	advocate	NOUN
ftr-310	1005	11	ends	end	VERB
ftr-310	1005	12	.	.	PUNCT
ftr-310	1006	1	143	143	NUM
ftr-310	1006	2	as	as	ADP
ftr-310	1006	3	a	a	DET
ftr-310	1006	4	result	result	NOUN
ftr-310	1006	5	of	of	ADP
ftr-310	1006	6	these	these	DET
ftr-310	1006	7	limitations	limitation	NOUN
ftr-310	1006	8	,	,	PUNCT
ftr-310	1006	9	the	the	DET
ftr-310	1006	10	national	national	ADJ
ftr-310	1006	11	taxpayer	taxpayer	NOUN
ftr-310	1006	12	advocate	advocate	NOUN
ftr-310	1006	13	can	can	AUX
ftr-310	1006	14	not	not	PART
ftr-310	1006	15	view	view	VERB
ftr-310	1006	16	her	her	PRON
ftr-310	1006	17	service	service	NOUN
ftr-310	1006	18	as	as	ADP
ftr-310	1006	19	“	"	PUNCT
ftr-310	1006	20	just	just	ADV
ftr-310	1006	21	another	another	DET
ftr-310	1006	22	assignment	assignment	NOUN
ftr-310	1006	23	.	.	PUNCT
ftr-310	1006	24	.	.	PUNCT
ftr-310	1006	25	.	.	PUNCT
ftr-310	1007	1	,	,	PUNCT
ftr-310	1007	2	with	with	ADP
ftr-310	1007	3	the	the	DET
ftr-310	1007	4	commissioner	commissioner	NOUN
ftr-310	1007	5	viewing	view	VERB
ftr-310	1007	6	.	.	PUNCT
ftr-310	1007	7	.	.	PUNCT
ftr-310	1008	1	.	.	PUNCT
ftr-310	1009	1	her	her	PRON
ftr-310	1009	2	performance	performance	NOUN
ftr-310	1009	3	as	as	ADP
ftr-310	1009	4	determining	determine	VERB
ftr-310	1009	5	the	the	DET
ftr-310	1009	6	next	next	ADJ
ftr-310	1009	7	position	position	NOUN
ftr-310	1009	8	.	.	PUNCT
ftr-310	1009	9	”	"	PUNCT
ftr-310	1010	1	144	144	NUM
ftr-310	1010	2	in	in	ADP
ftr-310	1010	3	addition	addition	NOUN
ftr-310	1010	4	,	,	PUNCT
ftr-310	1010	5	congress	congress	PROPN
ftr-310	1010	6	provided	provide	VERB
ftr-310	1010	7	for	for	ADP
ftr-310	1010	8	local	local	ADJ
ftr-310	1010	9	taxpayer	taxpayer	NOUN
ftr-310	1010	10	advocates	advocate	NOUN
ftr-310	1010	11	,	,	PUNCT
ftr-310	1010	12	including	include	VERB
ftr-310	1010	13	one	one	NUM
ftr-310	1010	14	for	for	ADP
ftr-310	1010	15	each	each	DET
ftr-310	1010	16	state	state	NOUN
ftr-310	1010	17	.	.	PUNCT
ftr-310	1011	1	145	145	NUM
ftr-310	1011	2	each	each	PRON
ftr-310	1011	3	of	of	ADP
ftr-310	1011	4	these	these	DET
ftr-310	1011	5	local	local	ADJ
ftr-310	1011	6	offices	office	NOUN
ftr-310	1011	7	must	must	AUX
ftr-310	1011	8	have	have	VERB
ftr-310	1011	9	its	its	PRON
ftr-310	1011	10	own	own	ADJ
ftr-310	1011	11	phone	phone	NOUN
ftr-310	1011	12	,	,	PUNCT
ftr-310	1011	13	fax	fax	NOUN
ftr-310	1011	14	,	,	PUNCT
ftr-310	1011	15	and	and	CCONJ
ftr-310	1011	16	other	other	ADJ
ftr-310	1011	17	electronic	electronic	ADJ
ftr-310	1011	18	communication	communication	NOUN
ftr-310	1011	19	,	,	PUNCT
ftr-310	1011	20	separate	separate	ADJ
ftr-310	1011	21	from	from	ADP
ftr-310	1011	22	the	the	DET
ftr-310	1011	23	i.r.s	i.r.	NOUN
ftr-310	1011	24	.	.	PUNCT
ftr-310	1012	1	146	146	NUM
ftr-310	1012	2	each	each	PRON
ftr-310	1012	3	must	must	AUX
ftr-310	1012	4	inform	inform	VERB
ftr-310	1012	5	taxpayers	taxpayer	NOUN
ftr-310	1012	6	of	of	ADP
ftr-310	1012	7	its	its	PRON
ftr-310	1012	8	independence	independence	NOUN
ftr-310	1012	9	from	from	ADP
ftr-310	1012	10	any	any	DET
ftr-310	1012	11	other	other	ADJ
ftr-310	1012	12	i.r.s	i.r.	NOUN
ftr-310	1012	13	.	.	PUNCT
ftr-310	1013	1	office	office	NOUN
ftr-310	1013	2	at	at	ADP
ftr-310	1013	3	the	the	DET
ftr-310	1013	4	beginning	beginning	NOUN
ftr-310	1013	5	of	of	ADP
ftr-310	1013	6	its	its	PRON
ftr-310	1013	7	consultation	consultation	NOUN
ftr-310	1013	8	and	and	CCONJ
ftr-310	1013	9	,	,	PUNCT
ftr-310	1013	10	importantly	importantly	ADV
ftr-310	1013	11	,	,	PUNCT
ftr-310	1013	12	each	each	PRON
ftr-310	1013	13	has	have	VERB
ftr-310	1013	14	the	the	DET
ftr-310	1013	15	discretion	discretion	NOUN
ftr-310	1013	16	not	not	PART
ftr-310	1013	17	to	to	PART
ftr-310	1013	18	disclose	disclose	VERB
ftr-310	1013	19	to	to	ADP
ftr-310	1013	20	the	the	DET
ftr-310	1013	21	i.r.s	i.r.	NOUN
ftr-310	1013	22	.	.	PUNCT
ftr-310	1014	1	the	the	DET
ftr-310	1014	2	fact	fact	NOUN
ftr-310	1014	3	that	that	SCONJ
ftr-310	1014	4	a	a	DET
ftr-310	1014	5	taxpayer	taxpayer	NOUN
ftr-310	1014	6	had	have	AUX
ftr-310	1014	7	contact	contact	NOUN
ftr-310	1014	8	with	with	ADP
ftr-310	1014	9	the	the	DET
ftr-310	1014	10	office	office	NOUN
ftr-310	1014	11	or	or	CCONJ
ftr-310	1014	12	any	any	DET
ftr-310	1014	13	information	information	NOUN
ftr-310	1014	14	provided	provide	VERB
ftr-310	1014	15	by	by	ADP
ftr-310	1014	16	the	the	DET
ftr-310	1014	17	taxpayer	taxpayer	NOUN
ftr-310	1014	18	.	.	PUNCT
ftr-310	1015	1	147	147	NUM
ftr-310	1015	2	the	the	DET
ftr-310	1015	3	office	office	NOUN
ftr-310	1015	4	of	of	ADP
ftr-310	1015	5	the	the	DET
ftr-310	1015	6	taxpayer	taxpayer	NOUN
ftr-310	1015	7	advocate	advocate	NOUN
ftr-310	1015	8	claims	claim	VERB
ftr-310	1015	9	to	to	PART
ftr-310	1015	10	be	be	AUX
ftr-310	1015	11	the	the	DET
ftr-310	1015	12	“	"	PUNCT
ftr-310	1015	13	voice	voice	NOUN
ftr-310	1015	14	of	of	ADP
ftr-310	1015	15	the	the	DET
ftr-310	1015	16	taxpayer	taxpayer	NOUN
ftr-310	1015	17	.	.	PUNCT
ftr-310	1015	18	”	"	PUNCT
ftr-310	1016	1	148	148	NUM
ftr-310	1016	2	does	do	AUX
ftr-310	1016	3	it	it	PRON
ftr-310	1016	4	manage	manage	VERB
ftr-310	1016	5	to	to	PART
ftr-310	1016	6	effectively	effectively	ADV
ftr-310	1016	7	pursue	pursue	VERB
ftr-310	1016	8	taxpayer	taxpayer	NOUN
ftr-310	1016	9	interests	interest	NOUN
ftr-310	1016	10	,	,	PUNCT
ftr-310	1016	11	even	even	ADV
ftr-310	1016	12	where	where	SCONJ
ftr-310	1016	13	those	those	DET
ftr-310	1016	14	interests	interest	NOUN
ftr-310	1016	15	conflict	conflict	VERB
ftr-310	1016	16	with	with	ADP
ftr-310	1016	17	the	the	DET
ftr-310	1016	18	i.r.s	i.r.	NOUN
ftr-310	1016	19	.	.	PUNCT
ftr-310	1016	20	’s	’s	PART
ftr-310	1016	21	goals	goal	NOUN
ftr-310	1016	22	?	?	PUNCT
ftr-310	1017	1	though	though	SCONJ
ftr-310	1017	2	the	the	DET
ftr-310	1017	3	data	data	NOUN
ftr-310	1017	4	is	be	AUX
ftr-310	1017	5	limited	limit	VERB
ftr-310	1017	6	,	,	PUNCT
ftr-310	1017	7	anecdotally	anecdotally	ADV
ftr-310	1017	8	,	,	PUNCT
ftr-310	1017	9	it	it	PRON
ftr-310	1017	10	appears	appear	VERB
ftr-310	1017	11	to	to	PART
ftr-310	1017	12	work	work	VERB
ftr-310	1017	13	.	.	PUNCT
ftr-310	1018	1	practitioners	practitioner	NOUN
ftr-310	1018	2	praise	praise	VERB
ftr-310	1018	3	the	the	DET
ftr-310	1018	4	taxpayer	taxpayer	NOUN
ftr-310	1018	5	advocate	advocate	NOUN
ftr-310	1018	6	for	for	ADP
ftr-310	1018	7	“	"	PUNCT
ftr-310	1018	8	get[ing	get[e	VERB
ftr-310	1018	9	]	]	PUNCT
ftr-310	1018	10	things	thing	NOUN
ftr-310	1018	11	done	do	VERB
ftr-310	1018	12	despite	despite	SCONJ
ftr-310	1018	13	the	the	DET
ftr-310	1018	14	impediments	impediment	NOUN
ftr-310	1018	15	of	of	ADP
ftr-310	1018	16	the	the	DET
ftr-310	1018	17	systems	system	NOUN
ftr-310	1018	18	within	within	ADP
ftr-310	1018	19	the	the	DET
ftr-310	1018	20	irs	irs	PROPN
ftr-310	1018	21	.	.	PUNCT
ftr-310	1018	22	”	"	PUNCT
ftr-310	1019	1	149	149	NUM
ftr-310	1019	2	moreover	moreover	ADV
ftr-310	1019	3	,	,	PUNCT
ftr-310	1019	4	in	in	ADP
ftr-310	1019	5	spite	spite	NOUN
ftr-310	1019	6	of	of	ADP
ftr-310	1019	7	the	the	DET
ftr-310	1019	8	tensions	tension	NOUN
ftr-310	1019	9	inherent	inherent	ADJ
ftr-310	1019	10	in	in	ADP
ftr-310	1019	11	an	an	DET
ftr-310	1019	12	ombudsman	ombudsman	NOUN
ftr-310	1019	13	-	-	PUNCT
ftr-310	1019	14	type	type	NOUN
ftr-310	1019	15	role	role	NOUN
ftr-310	1019	16	,	,	PUNCT
ftr-310	1019	17	150	150	NUM
ftr-310	1019	18	the	the	DET
ftr-310	1019	19	taxpayer	taxpayer	NOUN
ftr-310	1019	20	advocate	advocate	NOUN
ftr-310	1019	21	’s	’s	PART
ftr-310	1019	22	customer	customer	NOUN
ftr-310	1019	23	service	service	NOUN
ftr-310	1019	24	surveys	survey	NOUN
ftr-310	1019	25	indicate	indicate	VERB
ftr-310	1019	26	that	that	SCONJ
ftr-310	1019	27	even	even	ADV
ftr-310	1019	28	taxpayers	taxpayer	NOUN
ftr-310	1019	29	who	who	PRON
ftr-310	1019	30	do	do	AUX
ftr-310	1019	31	not	not	PART
ftr-310	1019	32	obtain	obtain	VERB
ftr-310	1019	33	the	the	DET
ftr-310	1019	34	results	result	NOUN
ftr-310	1019	35	they	they	PRON
ftr-310	1019	36	wanted	want	VERB
ftr-310	1019	37	feel	feel	VERB
ftr-310	1019	38	better	well	ADJ
ftr-310	1019	39	about	about	ADP
ftr-310	1019	40	the	the	DET
ftr-310	1019	41	i.r.s	i.r.	NOUN
ftr-310	1019	42	.	.	PUNCT
ftr-310	1020	1	after	after	ADP
ftr-310	1020	2	working	work	VERB
ftr-310	1020	3	with	with	ADP
ftr-310	1020	4	the	the	DET
ftr-310	1020	5	taxpayer	taxpayer	NOUN
ftr-310	1020	6	advocate	advocate	NOUN
ftr-310	1020	7	.	.	PUNCT
ftr-310	1021	1	151	151	NUM
ftr-310	1021	2	current	current	ADJ
ftr-310	1021	3	national	national	ADJ
ftr-310	1021	4	taxpayer	taxpayer	PROPN
ftr-310	1021	5	advocate	advocate	PROPN
ftr-310	1021	6	nina	nina	PROPN
ftr-310	1021	7	olson	olson	PROPN
ftr-310	1021	8	sees	see	VERB
ftr-310	1021	9	the	the	DET
ftr-310	1021	10	office	office	NOUN
ftr-310	1021	11	of	of	ADP
ftr-310	1021	12	the	the	DET
ftr-310	1021	13	taxpayer	taxpayer	NOUN
ftr-310	1021	14	advocate	advocate	NOUN
ftr-310	1021	15	successfully	successfully	ADV
ftr-310	1021	16	navigating	navigate	VERB
ftr-310	1021	17	the	the	DET
ftr-310	1021	18	tension	tension	NOUN
ftr-310	1021	19	between	between	ADP
ftr-310	1021	20	being	be	AUX
ftr-310	1021	21	an	an	DET
ftr-310	1021	22	insider	insider	NOUN
ftr-310	1021	23	and	and	CCONJ
ftr-310	1021	24	an	an	DET
ftr-310	1021	25	outsider	outsider	NOUN
ftr-310	1021	26	in	in	ADP
ftr-310	1021	27	part	part	NOUN
ftr-310	1021	28	because	because	SCONJ
ftr-310	1021	29	the	the	DET
ftr-310	1021	30	taxpayer	taxpayer	NOUN
ftr-310	1021	31	advocate	advocate	NOUN
ftr-310	1021	32	is	be	AUX
ftr-310	1021	33	just	just	ADV
ftr-310	1021	34	that	that	PRON
ftr-310	1021	35	—	—	PUNCT
ftr-310	1021	36	an	an	DET
ftr-310	1021	37	advocate	advocate	NOUN
ftr-310	1021	38	,	,	PUNCT
ftr-310	1021	39	not	not	PART
ftr-310	1021	40	a	a	DET
ftr-310	1021	41	decision	decision	NOUN
ftr-310	1021	42	-	-	PUNCT
ftr-310	1021	43	maker	maker	NOUN
ftr-310	1021	44	.	.	PUNCT
ftr-310	1022	1	152	152	NUM
ftr-310	1022	2	143	143	NUM
ftr-310	1022	3	.	.	PUNCT
ftr-310	1023	1	i	i	PRON
ftr-310	1023	2	d.	d.	PROPN
ftr-310	1023	3	§	§	PROPN
ftr-310	1023	4	7803(c)(1)(b)(iv	7803(c)(1)(b)(iv	NUM
ftr-310	1023	5	)	)	PUNCT
ftr-310	1023	6	.	.	PUNCT
ftr-310	1024	1	144	144	NUM
ftr-310	1024	2	.	.	PUNCT
ftr-310	1024	3	nat’l	nat’l	PROPN
ftr-310	1024	4	comm’n	comm’n	NOUN
ftr-310	1024	5	,	,	PUNCT
ftr-310	1024	6	vision	vision	NOUN
ftr-310	1024	7	,	,	PUNCT
ftr-310	1024	8	supra	supra	PROPN
ftr-310	1024	9	note	note	PROPN
ftr-310	1024	10	138	138	NUM
ftr-310	1024	11	,	,	PUNCT
ftr-310	1024	12	at	at	ADP
ftr-310	1024	13	48	48	NUM
ftr-310	1024	14	.	.	PUNCT
ftr-310	1024	15	145	145	NUM
ftr-310	1024	16	.	.	PUNCT
ftr-310	1024	17	i.r.c	i.r.c	NOUN
ftr-310	1024	18	.	.	PUNCT
ftr-310	1025	1	§	§	PROPN
ftr-310	1025	2	7803(c)(2)(d)(i)(i	7803(c)(2)(d)(i)(i	NUM
ftr-310	1025	3	)	)	PUNCT
ftr-310	1025	4	.	.	PUNCT
ftr-310	1026	1	146	146	NUM
ftr-310	1026	2	.	.	PUNCT
ftr-310	1027	1	i	i	PRON
ftr-310	1027	2	d.	d.	PROPN
ftr-310	1027	3	§	§	PROPN
ftr-310	1027	4	7803(c)(4)(b	7803(c)(4)(b	NUM
ftr-310	1027	5	)	)	PUNCT
ftr-310	1027	6	.	.	PUNCT
ftr-310	1028	1	147	147	NUM
ftr-310	1028	2	.	.	PUNCT
ftr-310	1029	1	i	i	PRON
ftr-310	1029	2	d.	d.	PROPN
ftr-310	1029	3	§	§	PROPN
ftr-310	1029	4	7803(c)(4)(a	7803(c)(4)(a	NUM
ftr-310	1029	5	)	)	PUNCT
ftr-310	1029	6	.	.	PUNCT
ftr-310	1030	1	148	148	NUM
ftr-310	1030	2	.	.	PUNCT
ftr-310	1031	1	nat’l	nat’l	PROPN
ftr-310	1031	2	taxpayer	taxpayer	PROPN
ftr-310	1031	3	advocate	advocate	NOUN
ftr-310	1031	4	,	,	PUNCT
ftr-310	1031	5	fiscal	fiscal	ADJ
ftr-310	1031	6	year	year	NOUN
ftr-310	1031	7	2013	2013	NUM
ftr-310	1031	8	objectives	objective	NOUN
ftr-310	1031	9	i-3	i-3	VERB
ftr-310	1031	10	(	(	PUNCT
ftr-310	1031	11	2012	2012	NUM
ftr-310	1031	12	)	)	PUNCT
ftr-310	1031	13	,	,	PUNCT
ftr-310	1031	14	http://www.taxpayeradvocate.irs.gov//usersfiles/file/fy13objectivesreport	http://www.taxpayeradvocate.irs.gov//usersfiles/file/fy13objectivesreport	PROPN
ftr-310	1031	15	tocongress.pdf	tocongress.pdf	X
ftr-310	1031	16	.	.	X
ftr-310	1031	17	149	149	NUM
ftr-310	1031	18	.	.	PUNCT
ftr-310	1032	1	larry	larry	PROPN
ftr-310	1032	2	jones	jones	PROPN
ftr-310	1032	3	,	,	PUNCT
ftr-310	1032	4	customer	customer	NOUN
ftr-310	1032	5	service	service	NOUN
ftr-310	1032	6	—	—	PUNCT
ftr-310	1032	7	we	we	PRON
ftr-310	1032	8	all	all	PRON
ftr-310	1032	9	want	want	VERB
ftr-310	1032	10	it	it	PRON
ftr-310	1032	11	,	,	PUNCT
ftr-310	1032	12	but	but	CCONJ
ftr-310	1032	13	do	do	AUX
ftr-310	1032	14	we	we	PRON
ftr-310	1032	15	get	get	VERB
ftr-310	1032	16	it	it	PRON
ftr-310	1032	17	?	?	PUNCT
ftr-310	1032	18	,	,	PUNCT
ftr-310	1032	19	j.	j.	PROPN
ftr-310	1032	20	tax	tax	PROPN
ftr-310	1032	21	prac	prac	PROPN
ftr-310	1032	22	.	.	PROPN
ftr-310	1032	23	&	&	CCONJ
ftr-310	1032	24	proc	proc	PROPN
ftr-310	1032	25	.	.	PROPN
ftr-310	1032	26	,	,	PUNCT
ftr-310	1032	27	aug.-sept	aug.-sept	PROPN
ftr-310	1032	28	.	.	PROPN
ftr-310	1032	29	2003	2003	NUM
ftr-310	1032	30	,	,	PUNCT
ftr-310	1032	31	at	at	ADP
ftr-310	1032	32	5	5	NUM
ftr-310	1032	33	,	,	PUNCT
ftr-310	1032	34	8	8	NUM
ftr-310	1032	35	.	.	X
ftr-310	1032	36	150	150	NUM
ftr-310	1032	37	.	.	PUNCT
ftr-310	1033	1	see	see	VERB
ftr-310	1033	2	,	,	PUNCT
ftr-310	1033	3	e.g.	e.g.	ADV
ftr-310	1033	4	,	,	PUNCT
ftr-310	1033	5	camp	camp	NOUN
ftr-310	1033	6	,	,	PUNCT
ftr-310	1033	7	national	national	ADJ
ftr-310	1033	8	taxpayer	taxpayer	NOUN
ftr-310	1033	9	advocate	advocate	NOUN
ftr-310	1033	10	,	,	PUNCT
ftr-310	1033	11	supra	supra	PROPN
ftr-310	1033	12	note	note	PROPN
ftr-310	1033	13	130	130	NUM
ftr-310	1033	14	,	,	PUNCT
ftr-310	1033	15	at	at	ADP
ftr-310	1033	16	1250	1250	NUM
ftr-310	1033	17	(	(	PUNCT
ftr-310	1033	18	“	"	PUNCT
ftr-310	1033	19	few	few	ADJ
ftr-310	1033	20	people	people	NOUN
ftr-310	1033	21	like	like	ADP
ftr-310	1033	22	being	be	AUX
ftr-310	1033	23	criticized	criticize	VERB
ftr-310	1033	24	,	,	PUNCT
ftr-310	1033	25	and	and	CCONJ
ftr-310	1033	26	there	there	PRON
ftr-310	1033	27	is	be	VERB
ftr-310	1033	28	an	an	DET
ftr-310	1033	29	inherent	inherent	ADJ
ftr-310	1033	30	distrust	distrust	NOUN
ftr-310	1033	31	within	within	ADP
ftr-310	1033	32	a	a	DET
ftr-310	1033	33	bureaucracy	bureaucracy	NOUN
ftr-310	1033	34	of	of	ADP
ftr-310	1033	35	a	a	DET
ftr-310	1033	36	subcomponent	subcomponent	NOUN
ftr-310	1033	37	like	like	ADP
ftr-310	1033	38	the	the	DET
ftr-310	1033	39	tas	ta	NOUN
ftr-310	1033	40	whose	whose	DET
ftr-310	1033	41	very	very	ADJ
ftr-310	1033	42	function	function	NOUN
ftr-310	1033	43	is	be	AUX
ftr-310	1033	44	to	to	PART
ftr-310	1033	45	highlight	highlight	VERB
ftr-310	1033	46	problems	problem	NOUN
ftr-310	1033	47	in	in	ADP
ftr-310	1033	48	the	the	DET
ftr-310	1033	49	system	system	NOUN
ftr-310	1033	50	,	,	PUNCT
ftr-310	1033	51	whether	whether	SCONJ
ftr-310	1033	52	case	case	NOUN
ftr-310	1033	53	specific	specific	ADJ
ftr-310	1033	54	or	or	CCONJ
ftr-310	1033	55	systemic	systemic	ADJ
ftr-310	1033	56	.	.	PUNCT
ftr-310	1033	57	”	"	PUNCT
ftr-310	1033	58	)	)	PUNCT
ftr-310	1033	59	.	.	PUNCT
ftr-310	1034	1	151	151	NUM
ftr-310	1034	2	.	.	PUNCT
ftr-310	1035	1	nina	nina	PROPN
ftr-310	1035	2	olson	olson	PROPN
ftr-310	1035	3	,	,	PUNCT
ftr-310	1035	4	the	the	DET
ftr-310	1035	5	taxpayer	taxpayer	NOUN
ftr-310	1035	6	advocate	advocate	PROPN
ftr-310	1035	7	service	service	PROPN
ftr-310	1035	8	:	:	PUNCT
ftr-310	1035	9	independence	independence	NOUN
ftr-310	1035	10	within	within	ADP
ftr-310	1035	11	the	the	DET
ftr-310	1035	12	irs	irs	PROPN
ftr-310	1035	13	,	,	PUNCT
ftr-310	1035	14	126	126	NUM
ftr-310	1035	15	tax	tax	NOUN
ftr-310	1035	16	notes	note	NOUN
ftr-310	1035	17	1257	1257	NUM
ftr-310	1035	18	,	,	PUNCT
ftr-310	1035	19	1261	1261	NUM
ftr-310	1035	20	(	(	PUNCT
ftr-310	1035	21	2010	2010	NUM
ftr-310	1035	22	)	)	PUNCT
ftr-310	1036	1	[	[	X
ftr-310	1036	2	hereinafter	hereinafter	NOUN
ftr-310	1036	3	olson	olson	NOUN
ftr-310	1036	4	,	,	PUNCT
ftr-310	1036	5	taxpayer	taxpayer	NOUN
ftr-310	1036	6	advocate	advocate	NOUN
ftr-310	1036	7	]	]	X
ftr-310	1036	8	.	.	PUNCT
ftr-310	1037	1	152	152	NUM
ftr-310	1037	2	.	.	PUNCT
ftr-310	1038	1	i	i	PRON
ftr-310	1038	2	d.	d.	PROPN
ftr-310	1038	3	at	at	ADP
ftr-310	1038	4	1260	1260	NUM
ftr-310	1038	5	.	.	PUNCT
ftr-310	1039	1	248	248	NUM
ftr-310	1039	2	florida	florida	PROPN
ftr-310	1039	3	tax	tax	NOUN
ftr-310	1039	4	review	review	NOUN
ftr-310	1039	5	[	[	X
ftr-310	1039	6	vol	vol	NOUN
ftr-310	1039	7	.	.	NOUN
ftr-310	1039	8	14:6	14:6	NUM
ftr-310	1039	9	b.	b.	X
ftr-310	1039	10	the	the	DET
ftr-310	1039	11	internal	internal	ADJ
ftr-310	1039	12	revenue	revenue	NOUN
ftr-310	1039	13	service	service	NOUN
ftr-310	1039	14	oversight	oversight	NOUN
ftr-310	1039	15	board	board	NOUN
ftr-310	1039	16	congress	congress	PROPN
ftr-310	1039	17	can	can	AUX
ftr-310	1039	18	also	also	ADV
ftr-310	1039	19	place	place	VERB
ftr-310	1039	20	the	the	DET
ftr-310	1039	21	oversight	oversight	NOUN
ftr-310	1039	22	duty	duty	NOUN
ftr-310	1039	23	and	and	CCONJ
ftr-310	1039	24	authority	authority	NOUN
ftr-310	1039	25	outside	outside	ADP
ftr-310	1039	26	of	of	ADP
ftr-310	1039	27	the	the	DET
ftr-310	1039	28	i.r.s	i.r.	NOUN
ftr-310	1039	29	.	.	PUNCT
ftr-310	1040	1	itself	itself	PRON
ftr-310	1040	2	.	.	PUNCT
ftr-310	1041	1	for	for	ADP
ftr-310	1041	2	example	example	NOUN
ftr-310	1041	3	,	,	PUNCT
ftr-310	1041	4	congress	congress	PROPN
ftr-310	1041	5	created	create	VERB
ftr-310	1041	6	the	the	DET
ftr-310	1041	7	internal	internal	ADJ
ftr-310	1041	8	revenue	revenue	NOUN
ftr-310	1041	9	service	service	NOUN
ftr-310	1041	10	oversight	oversight	NOUN
ftr-310	1041	11	board	board	NOUN
ftr-310	1041	12	in	in	ADP
ftr-310	1041	13	the	the	DET
ftr-310	1041	14	same	same	ADJ
ftr-310	1041	15	1998	1998	NUM
ftr-310	1041	16	law	law	NOUN
ftr-310	1041	17	that	that	PRON
ftr-310	1041	18	restructured	restructure	VERB
ftr-310	1041	19	the	the	DET
ftr-310	1041	20	office	office	NOUN
ftr-310	1041	21	of	of	ADP
ftr-310	1041	22	the	the	DET
ftr-310	1041	23	taxpayer	taxpayer	NOUN
ftr-310	1041	24	advocate	advocate	NOUN
ftr-310	1041	25	.	.	PUNCT
ftr-310	1042	1	153	153	NUM
ftr-310	1042	2	the	the	DET
ftr-310	1042	3	oversight	oversight	NOUN
ftr-310	1042	4	board	board	NOUN
ftr-310	1042	5	consists	consist	VERB
ftr-310	1042	6	of	of	ADP
ftr-310	1042	7	nine	nine	NUM
ftr-310	1042	8	members	member	NOUN
ftr-310	1042	9	.	.	PUNCT
ftr-310	1043	1	154	154	NUM
ftr-310	1043	2	the	the	DET
ftr-310	1043	3	president	president	NOUN
ftr-310	1043	4	appoints	appoint	VERB
ftr-310	1043	5	seven	seven	NUM
ftr-310	1043	6	members	member	NOUN
ftr-310	1043	7	with	with	ADP
ftr-310	1043	8	the	the	DET
ftr-310	1043	9	advice	advice	NOUN
ftr-310	1043	10	and	and	CCONJ
ftr-310	1043	11	consent	consent	NOUN
ftr-310	1043	12	of	of	ADP
ftr-310	1043	13	the	the	DET
ftr-310	1043	14	senate	senate	PROPN
ftr-310	1043	15	;	;	PUNCT
ftr-310	1043	16	of	of	ADP
ftr-310	1043	17	those	those	DET
ftr-310	1043	18	seven	seven	NUM
ftr-310	1043	19	,	,	PUNCT
ftr-310	1043	20	six	six	NUM
ftr-310	1043	21	can	can	AUX
ftr-310	1043	22	not	not	PART
ftr-310	1043	23	be	be	AUX
ftr-310	1043	24	federal	federal	ADJ
ftr-310	1043	25	officers	officer	NOUN
ftr-310	1043	26	or	or	CCONJ
ftr-310	1043	27	employees	employee	NOUN
ftr-310	1043	28	.	.	PUNCT
ftr-310	1044	1	155	155	NUM
ftr-310	1044	2	these	these	DET
ftr-310	1044	3	board	board	NOUN
ftr-310	1044	4	members	member	NOUN
ftr-310	1044	5	were	be	AUX
ftr-310	1044	6	to	to	PART
ftr-310	1044	7	be	be	AUX
ftr-310	1044	8	“	"	PUNCT
ftr-310	1044	9	high	high	ADJ
ftr-310	1044	10	stature	stature	NOUN
ftr-310	1044	11	,	,	PUNCT
ftr-310	1044	12	nonpartisan	nonpartisan	ADJ
ftr-310	1044	13	professionals	professional	NOUN
ftr-310	1044	14	,	,	PUNCT
ftr-310	1044	15	with	with	ADP
ftr-310	1044	16	experience	experience	NOUN
ftr-310	1044	17	particularly	particularly	ADV
ftr-310	1044	18	relevant	relevant	ADJ
ftr-310	1044	19	to	to	ADP
ftr-310	1044	20	a	a	DET
ftr-310	1044	21	100,000	100,000	NUM
ftr-310	1044	22	employee	employee	NOUN
ftr-310	1044	23	organization	organization	NOUN
ftr-310	1044	24	.	.	PUNCT
ftr-310	1044	25	”	"	PUNCT
ftr-310	1045	1	156	156	NUM
ftr-310	1045	2	the	the	DET
ftr-310	1045	3	seventh	seventh	ADJ
ftr-310	1045	4	board	board	NOUN
ftr-310	1045	5	slot	slot	NOUN
ftr-310	1045	6	appointed	appoint	VERB
ftr-310	1045	7	by	by	ADP
ftr-310	1045	8	the	the	DET
ftr-310	1045	9	president	president	NOUN
ftr-310	1045	10	is	be	AUX
ftr-310	1045	11	filled	fill	VERB
ftr-310	1045	12	by	by	ADP
ftr-310	1045	13	a	a	DET
ftr-310	1045	14	full	full	ADJ
ftr-310	1045	15	-	-	PUNCT
ftr-310	1045	16	time	time	NOUN
ftr-310	1045	17	federal	federal	ADJ
ftr-310	1045	18	employee	employee	NOUN
ftr-310	1045	19	or	or	CCONJ
ftr-310	1045	20	a	a	DET
ftr-310	1045	21	representative	representative	NOUN
ftr-310	1045	22	of	of	ADP
ftr-310	1045	23	federal	federal	ADJ
ftr-310	1045	24	employees	employee	NOUN
ftr-310	1045	25	.	.	PUNCT
ftr-310	1046	1	157	157	NUM
ftr-310	1046	2	the	the	DET
ftr-310	1046	3	secretary	secretary	NOUN
ftr-310	1046	4	of	of	ADP
ftr-310	1046	5	the	the	DET
ftr-310	1046	6	treasury	treasury	PROPN
ftr-310	1046	7	department	department	PROPN
ftr-310	1046	8	and	and	CCONJ
ftr-310	1046	9	the	the	DET
ftr-310	1046	10	commissioner	commissioner	NOUN
ftr-310	1046	11	of	of	ADP
ftr-310	1046	12	internal	internal	PROPN
ftr-310	1046	13	revenue	revenue	NOUN
ftr-310	1046	14	fill	fill	NOUN
ftr-310	1046	15	the	the	DET
ftr-310	1046	16	other	other	ADJ
ftr-310	1046	17	two	two	NUM
ftr-310	1046	18	board	board	NOUN
ftr-310	1046	19	seats	seat	NOUN
ftr-310	1046	20	.	.	PUNCT
ftr-310	1047	1	158	158	NUM
ftr-310	1048	1	the	the	DET
ftr-310	1048	2	oversight	oversight	NOUN
ftr-310	1048	3	board	board	NOUN
ftr-310	1048	4	is	be	AUX
ftr-310	1048	5	non	non	ADJ
ftr-310	1048	6	-	-	ADJ
ftr-310	1048	7	partisan	partisan	ADJ
ftr-310	1048	8	,	,	PUNCT
ftr-310	1048	9	and	and	CCONJ
ftr-310	1048	10	its	its	PRON
ftr-310	1048	11	members	member	NOUN
ftr-310	1048	12	must	must	AUX
ftr-310	1048	13	have	have	VERB
ftr-310	1048	14	experience	experience	NOUN
ftr-310	1048	15	and	and	CCONJ
ftr-310	1048	16	expertise	expertise	NOUN
ftr-310	1048	17	in	in	ADP
ftr-310	1048	18	,	,	PUNCT
ftr-310	1048	19	among	among	ADP
ftr-310	1048	20	other	other	ADJ
ftr-310	1048	21	things	thing	NOUN
ftr-310	1048	22	,	,	PUNCT
ftr-310	1048	23	federal	federal	ADJ
ftr-310	1048	24	tax	tax	NOUN
ftr-310	1048	25	law	law	NOUN
ftr-310	1048	26	,	,	PUNCT
ftr-310	1048	27	including	include	VERB
ftr-310	1048	28	compliance	compliance	NOUN
ftr-310	1048	29	and	and	CCONJ
ftr-310	1048	30	administration	administration	NOUN
ftr-310	1048	31	.	.	PUNCT
ftr-310	1049	1	159	159	NUM
ftr-310	1049	2	the	the	DET
ftr-310	1049	3	code	code	NOUN
ftr-310	1049	4	charges	charge	VERB
ftr-310	1049	5	the	the	DET
ftr-310	1049	6	oversight	oversight	NOUN
ftr-310	1049	7	board	board	NOUN
ftr-310	1049	8	with	with	ADP
ftr-310	1049	9	overseeing	oversee	VERB
ftr-310	1049	10	the	the	DET
ftr-310	1049	11	i.r.s	i.r.	NOUN
ftr-310	1049	12	.	.	PUNCT
ftr-310	1050	1	“	"	PUNCT
ftr-310	1050	2	in	in	ADP
ftr-310	1050	3	its	its	PRON
ftr-310	1050	4	administration	administration	NOUN
ftr-310	1050	5	,	,	PUNCT
ftr-310	1050	6	management	management	NOUN
ftr-310	1050	7	,	,	PUNCT
ftr-310	1050	8	conduct	conduct	NOUN
ftr-310	1050	9	,	,	PUNCT
ftr-310	1050	10	direction	direction	NOUN
ftr-310	1050	11	,	,	PUNCT
ftr-310	1050	12	and	and	CCONJ
ftr-310	1050	13	supervision	supervision	NOUN
ftr-310	1050	14	of	of	ADP
ftr-310	1050	15	the	the	DET
ftr-310	1050	16	execution	execution	NOUN
ftr-310	1050	17	and	and	CCONJ
ftr-310	1050	18	application	application	NOUN
ftr-310	1050	19	of	of	ADP
ftr-310	1050	20	the	the	DET
ftr-310	1050	21	internal	internal	ADJ
ftr-310	1050	22	revenue	revenue	NOUN
ftr-310	1050	23	laws	law	NOUN
ftr-310	1050	24	or	or	CCONJ
ftr-310	1050	25	related	related	ADJ
ftr-310	1050	26	statutes	statute	NOUN
ftr-310	1050	27	and	and	CCONJ
ftr-310	1050	28	tax	tax	NOUN
ftr-310	1050	29	conventions	convention	NOUN
ftr-310	1050	30	to	to	PART
ftr-310	1050	31	which	which	PRON
ftr-310	1050	32	the	the	DET
ftr-310	1050	33	united	united	PROPN
ftr-310	1050	34	states	states	PROPN
ftr-310	1050	35	is	be	AUX
ftr-310	1050	36	a	a	DET
ftr-310	1050	37	party	party	NOUN
ftr-310	1050	38	.	.	PUNCT
ftr-310	1050	39	”	"	PUNCT
ftr-310	1050	40	160	160	NUM
ftr-310	1050	41	more	more	ADV
ftr-310	1050	42	specifically	specifically	ADV
ftr-310	1050	43	,	,	PUNCT
ftr-310	1050	44	the	the	DET
ftr-310	1050	45	oversight	oversight	NOUN
ftr-310	1050	46	board	board	NOUN
ftr-310	1050	47	must	must	AUX
ftr-310	1050	48	review	review	VERB
ftr-310	1050	49	the	the	DET
ftr-310	1050	50	i.r.s	i.r.	NOUN
ftr-310	1050	51	.	.	PROPN
ftr-310	1050	52	’s	’s	PART
ftr-310	1050	53	strategic	strategic	ADJ
ftr-310	1050	54	and	and	CCONJ
ftr-310	1050	55	operational	operational	ADJ
ftr-310	1050	56	plans	plan	NOUN
ftr-310	1050	57	,	,	PUNCT
ftr-310	1050	58	recommend	recommend	VERB
ftr-310	1050	59	and	and	CCONJ
ftr-310	1050	60	oversee	oversee	VERB
ftr-310	1050	61	the	the	DET
ftr-310	1050	62	commissioner	commissioner	NOUN
ftr-310	1050	63	of	of	ADP
ftr-310	1050	64	internal	internal	ADJ
ftr-310	1050	65	revenue	revenue	NOUN
ftr-310	1050	66	,	,	PUNCT
ftr-310	1050	67	review	review	NOUN
ftr-310	1050	68	and	and	CCONJ
ftr-310	1050	69	approve	approve	VERB
ftr-310	1050	70	the	the	DET
ftr-310	1050	71	i.r.s	i.r.	NOUN
ftr-310	1050	72	.	.	PUNCT
ftr-310	1050	73	’s	’s	PART
ftr-310	1050	74	budget	budget	NOUN
ftr-310	1050	75	,	,	PUNCT
ftr-310	1050	76	and	and	CCONJ
ftr-310	1050	77	ensure	ensure	VERB
ftr-310	1050	78	that	that	SCONJ
ftr-310	1050	79	i.r.s	i.r.	NOUN
ftr-310	1050	80	.	.	PUNCT
ftr-310	1051	1	employees	employee	NOUN
ftr-310	1051	2	treat	treat	VERB
ftr-310	1051	3	taxpayers	taxpayer	NOUN
ftr-310	1051	4	properly	properly	ADV
ftr-310	1051	5	.	.	PUNCT
ftr-310	1052	1	161	161	NUM
ftr-310	1052	2	153	153	NUM
ftr-310	1052	3	.	.	PUNCT
ftr-310	1052	4	i.r.s	i.r.s	PROPN
ftr-310	1052	5	.	.	PUNCT
ftr-310	1053	1	restructuring	restructuring	NOUN
ftr-310	1053	2	and	and	CCONJ
ftr-310	1053	3	reform	reform	NOUN
ftr-310	1053	4	act	act	NOUN
ftr-310	1053	5	of	of	ADP
ftr-310	1053	6	1998	1998	NUM
ftr-310	1053	7	,	,	PUNCT
ftr-310	1053	8	pub	pub	NOUN
ftr-310	1053	9	.	.	PUNCT
ftr-310	1054	1	l.	l.	PROPN
ftr-310	1054	2	no	no	INTJ
ftr-310	1054	3	.	.	PROPN
ftr-310	1055	1	105	105	NUM
ftr-310	1055	2	-	-	SYM
ftr-310	1055	3	206	206	NUM
ftr-310	1055	4	,	,	PUNCT
ftr-310	1055	5	§	§	PROPN
ftr-310	1055	6	1101(a	1101(a	NUM
ftr-310	1055	7	)	)	PUNCT
ftr-310	1055	8	,	,	PUNCT
ftr-310	1055	9	12	12	NUM
ftr-310	1055	10	stat	stat	NOUN
ftr-310	1055	11	.	.	PUNCT
ftr-310	1056	1	685	685	NUM
ftr-310	1056	2	,	,	PUNCT
ftr-310	1056	3	691	691	NUM
ftr-310	1056	4	(	(	PUNCT
ftr-310	1056	5	1998	1998	NUM
ftr-310	1056	6	)	)	PUNCT
ftr-310	1056	7	.	.	PUNCT
ftr-310	1057	1	154	154	NUM
ftr-310	1057	2	.	.	PUNCT
ftr-310	1057	3	i.r.c	i.r.c	NOUN
ftr-310	1057	4	.	.	PUNCT
ftr-310	1058	1	§	§	PROPN
ftr-310	1058	2	7802(b)(1	7802(b)(1	NUM
ftr-310	1058	3	)	)	PUNCT
ftr-310	1058	4	.	.	PUNCT
ftr-310	1059	1	155	155	NUM
ftr-310	1059	2	.	.	PUNCT
ftr-310	1060	1	i	i	PRON
ftr-310	1060	2	d.	d.	PROPN
ftr-310	1060	3	§	§	PROPN
ftr-310	1060	4	7802(b)(1)(a	7802(b)(1)(a	PROPN
ftr-310	1060	5	)	)	PUNCT
ftr-310	1060	6	.	.	PUNCT
ftr-310	1061	1	156	156	NUM
ftr-310	1061	2	.	.	PUNCT
ftr-310	1061	3	nat’l	nat’l	PROPN
ftr-310	1061	4	comm	comm	NOUN
ftr-310	1061	5	.	.	PUNCT
ftr-310	1062	1	on	on	ADP
ftr-310	1062	2	restructuring	restructure	VERB
ftr-310	1062	3	the	the	DET
ftr-310	1062	4	internal	internal	ADJ
ftr-310	1062	5	revenue	revenue	NOUN
ftr-310	1062	6	service	service	NOUN
ftr-310	1062	7	,	,	PUNCT
ftr-310	1062	8	report	report	NOUN
ftr-310	1062	9	of	of	ADP
ftr-310	1062	10	the	the	DET
ftr-310	1062	11	nat’l	nat’l	NOUN
ftr-310	1062	12	comm	comm	NOUN
ftr-310	1062	13	.	.	PUNCT
ftr-310	1063	1	on	on	ADP
ftr-310	1063	2	restructuring	restructure	VERB
ftr-310	1063	3	the	the	DET
ftr-310	1063	4	internal	internal	ADJ
ftr-310	1063	5	revenue	revenue	NOUN
ftr-310	1063	6	service	service	NOUN
ftr-310	1063	7	:	:	PUNCT
ftr-310	1063	8	a	a	DET
ftr-310	1063	9	vision	vision	NOUN
ftr-310	1063	10	for	for	ADP
ftr-310	1063	11	a	a	DET
ftr-310	1063	12	new	new	ADJ
ftr-310	1063	13	irs	irs	PROPN
ftr-310	1063	14	13	13	NUM
ftr-310	1063	15	(	(	PUNCT
ftr-310	1063	16	1997	1997	NUM
ftr-310	1063	17	)	)	PUNCT
ftr-310	1063	18	http://www.house.gov/	http://www.house.gov/	NOUN
ftr-310	1063	19	natcommirs	natcommirs	PROPN
ftr-310	1063	20	/	/	SYM
ftr-310	1063	21	report1.pdf	report1.pdf	PROPN
ftr-310	1063	22	,	,	PUNCT
ftr-310	1063	23	[	[	X
ftr-310	1063	24	hereinafter	hereinafter	NOUN
ftr-310	1063	25	nat’l	nat’l	NUM
ftr-310	1063	26	comm	comm	NOUN
ftr-310	1063	27	.	.	PUNCT
ftr-310	1063	28	,	,	PUNCT
ftr-310	1063	29	restructuring	restructure	VERB
ftr-310	1063	30	]	]	PUNCT
ftr-310	1063	31	.	.	PUNCT
ftr-310	1064	1	157	157	NUM
ftr-310	1064	2	.	.	PUNCT
ftr-310	1064	3	i.r.c	i.r.c	NOUN
ftr-310	1064	4	.	.	PUNCT
ftr-310	1065	1	§	§	PROPN
ftr-310	1065	2	7802(b)(1)(d	7802(b)(1)(d	NUM
ftr-310	1065	3	)	)	PUNCT
ftr-310	1065	4	.	.	PUNCT
ftr-310	1066	1	158	158	X
ftr-310	1066	2	.	.	PUNCT
ftr-310	1067	1	i	i	PRON
ftr-310	1067	2	d.	d.	PROPN
ftr-310	1067	3	§	§	PROPN
ftr-310	1067	4	7802(b)(1)(b)-(c	7802(b)(1)(b)-(c	NUM
ftr-310	1067	5	)	)	PUNCT
ftr-310	1067	6	.	.	PUNCT
ftr-310	1068	1	159	159	NUM
ftr-310	1068	2	.	.	PUNCT
ftr-310	1069	1	i	i	PRON
ftr-310	1069	2	d.	d.	PROPN
ftr-310	1069	3	§	§	PROPN
ftr-310	1069	4	7802(b)(2)(a)(iii	7802(b)(2)(a)(iii	PROPN
ftr-310	1069	5	)	)	PUNCT
ftr-310	1069	6	.	.	PUNCT
ftr-310	1070	1	160	160	NUM
ftr-310	1070	2	.	.	PUNCT
ftr-310	1071	1	i	i	PRON
ftr-310	1071	2	d.	d.	PROPN
ftr-310	1071	3	§	§	PROPN
ftr-310	1071	4	7802(c)(1)(a	7802(c)(1)(a	NUM
ftr-310	1071	5	)	)	PUNCT
ftr-310	1071	6	.	.	PUNCT
ftr-310	1072	1	161	161	NUM
ftr-310	1072	2	.	.	PUNCT
ftr-310	1073	1	i	i	PRON
ftr-310	1073	2	d.	d.	PROPN
ftr-310	1073	3	§	§	PROPN
ftr-310	1073	4	7802(c)(2)-(5	7802(c)(2)-(5	PROPN
ftr-310	1073	5	)	)	PUNCT
ftr-310	1073	6	.	.	PUNCT
ftr-310	1074	1	congress	congress	PROPN
ftr-310	1074	2	has	have	AUX
ftr-310	1074	3	not	not	PART
ftr-310	1074	4	limited	limit	VERB
ftr-310	1074	5	its	its	PRON
ftr-310	1074	6	use	use	NOUN
ftr-310	1074	7	of	of	ADP
ftr-310	1074	8	oversight	oversight	NOUN
ftr-310	1074	9	committees	committee	NOUN
ftr-310	1074	10	to	to	ADP
ftr-310	1074	11	the	the	DET
ftr-310	1074	12	world	world	NOUN
ftr-310	1074	13	of	of	ADP
ftr-310	1074	14	tax	tax	NOUN
ftr-310	1074	15	.	.	PUNCT
ftr-310	1075	1	an	an	DET
ftr-310	1075	2	alternative	alternative	ADJ
ftr-310	1075	3	model	model	NOUN
ftr-310	1075	4	comes	come	VERB
ftr-310	1075	5	from	from	ADP
ftr-310	1075	6	bankruptcy	bankruptcy	NOUN
ftr-310	1075	7	.	.	PUNCT
ftr-310	1076	1	in	in	ADP
ftr-310	1076	2	1978	1978	NUM
ftr-310	1076	3	,	,	PUNCT
ftr-310	1076	4	congress	congress	PROPN
ftr-310	1076	5	established	establish	VERB
ftr-310	1076	6	the	the	DET
ftr-310	1076	7	office	office	NOUN
ftr-310	1076	8	of	of	ADP
ftr-310	1076	9	the	the	DET
ftr-310	1076	10	united	united	PROPN
ftr-310	1076	11	states	states	PROPN
ftr-310	1076	12	trustee	trustee	VERB
ftr-310	1076	13	to	to	PART
ftr-310	1076	14	handle	handle	VERB
ftr-310	1076	15	the	the	DET
ftr-310	1076	16	administrative	administrative	ADJ
ftr-310	1076	17	functions	function	NOUN
ftr-310	1076	18	of	of	ADP
ftr-310	1076	19	bankruptcy	bankruptcy	NOUN
ftr-310	1076	20	,	,	PUNCT
ftr-310	1076	21	while	while	SCONJ
ftr-310	1076	22	also	also	ADV
ftr-310	1076	23	reducing	reduce	VERB
ftr-310	1076	24	certain	certain	ADJ
ftr-310	1076	25	abuses	abuse	NOUN
ftr-310	1076	26	within	within	ADP
ftr-310	1076	27	the	the	DET
ftr-310	1076	28	bankruptcy	bankruptcy	NOUN
ftr-310	1076	29	system	system	NOUN
ftr-310	1076	30	as	as	ADP
ftr-310	1076	31	a	a	DET
ftr-310	1076	32	whole	whole	NOUN
ftr-310	1076	33	.	.	PUNCT
ftr-310	1077	1	greg	greg	PROPN
ftr-310	1077	2	m.	m.	PROPN
ftr-310	1077	3	zipes	zipes	PROPN
ftr-310	1077	4	,	,	PUNCT
ftr-310	1077	5	discovery	discovery	NOUN
ftr-310	1077	6	abuse	abuse	NOUN
ftr-310	1077	7	in	in	ADP
ftr-310	1077	8	the	the	DET
ftr-310	1077	9	civil	civil	ADJ
ftr-310	1077	10	adversary	adversary	NOUN
ftr-310	1077	11	system	system	NOUN
ftr-310	1077	12	:	:	PUNCT
ftr-310	1077	13	looking	look	VERB
ftr-310	1077	14	to	to	ADP
ftr-310	1077	15	bankruptcy	bankruptcy	NOUN
ftr-310	1077	16	’s	’s	PART
ftr-310	1077	17	regime	regime	NOUN
ftr-310	1077	18	of	of	ADP
ftr-310	1077	19	mandatory	mandatory	ADJ
ftr-310	1077	20	disclosure	disclosure	NOUN
ftr-310	1077	21	and	and	CCONJ
ftr-310	1077	22	third	third	ADJ
ftr-310	1077	23	-	-	PUNCT
ftr-310	1077	24	party	party	NOUN
ftr-310	1077	25	control	control	NOUN
ftr-310	1077	26	over	over	ADP
ftr-310	1077	27	the	the	DET
ftr-310	1077	28	discovery	discovery	NOUN
ftr-310	1077	29	process	process	NOUN
ftr-310	1077	30	for	for	ADP
ftr-310	1077	31	solutions	solution	NOUN
ftr-310	1077	32	,	,	PUNCT
ftr-310	1077	33	27	27	NUM
ftr-310	1077	34	cumb	cumb	NOUN
ftr-310	1077	35	.	.	PUNCT
ftr-310	1078	1	l.	l.	PROPN
ftr-310	1078	2	rev	rev	PROPN
ftr-310	1078	3	.	.	PROPN
ftr-310	1078	4	1107	1107	NUM
ftr-310	1078	5	,	,	PUNCT
ftr-310	1078	6	1160	1160	NUM
ftr-310	1078	7	(	(	PUNCT
ftr-310	1078	8	1996	1996	NUM
ftr-310	1078	9	)	)	PUNCT
ftr-310	1078	10	.	.	PUNCT
ftr-310	1079	1	the	the	DET
ftr-310	1079	2	u.s	u.s	PROPN
ftr-310	1079	3	.	.	PROPN
ftr-310	1079	4	trustee	trustee	NOUN
ftr-310	1079	5	has	have	VERB
ftr-310	1079	6	the	the	DET
ftr-310	1079	7	authority	authority	NOUN
ftr-310	1079	8	both	both	PRON
ftr-310	1079	9	to	to	PART
ftr-310	1079	10	monitor	monitor	VERB
ftr-310	1079	11	bankruptcy	bankruptcy	NOUN
ftr-310	1079	12	cases	case	NOUN
ftr-310	1079	13	,	,	PUNCT
ftr-310	1079	14	but	but	CCONJ
ftr-310	1079	15	to	to	PART
ftr-310	1079	16	take	take	VERB
ftr-310	1079	17	action	action	NOUN
ftr-310	1079	18	when	when	SCONJ
ftr-310	1079	19	,	,	PUNCT
ftr-310	1079	20	for	for	ADP
ftr-310	1079	21	example	example	NOUN
ftr-310	1079	22	,	,	PUNCT
ftr-310	1079	23	a	a	DET
ftr-310	1079	24	case	case	NOUN
ftr-310	1079	25	risks	risk	VERB
ftr-310	1079	26	undue	undue	ADJ
ftr-310	1079	27	delay	delay	NOUN
ftr-310	1079	28	or	or	CCONJ
ftr-310	1079	29	when	when	SCONJ
ftr-310	1079	30	parties	party	NOUN
ftr-310	1079	31	2013	2013	NUM
ftr-310	1079	32	]	]	PUNCT
ftr-310	1079	33	preventing	prevent	VERB
ftr-310	1079	34	i.r.s	i.r.	NOUN
ftr-310	1079	35	.	.	PUNCT
ftr-310	1080	1	abuse	abuse	NOUN
ftr-310	1080	2	of	of	ADP
ftr-310	1080	3	the	the	DET
ftr-310	1080	4	tax	tax	NOUN
ftr-310	1080	5	system	system	NOUN
ftr-310	1080	6	249	249	NUM
ftr-310	1080	7	iv	iv	NUM
ftr-310	1080	8	.	.	PUNCT
ftr-310	1081	1	suboptimal	suboptimal	ADJ
ftr-310	1081	2	oversight	oversight	NOUN
ftr-310	1081	3	although	although	SCONJ
ftr-310	1081	4	congress	congress	PROPN
ftr-310	1081	5	has	have	AUX
ftr-310	1081	6	traditionally	traditionally	ADV
ftr-310	1081	7	used	use	VERB
ftr-310	1081	8	oversight	oversight	NOUN
ftr-310	1081	9	committees	committee	NOUN
ftr-310	1081	10	to	to	PART
ftr-310	1081	11	keep	keep	VERB
ftr-310	1081	12	the	the	DET
ftr-310	1081	13	i.r.s	i.r.	NOUN
ftr-310	1081	14	.	.	PUNCT
ftr-310	1082	1	in	in	ADP
ftr-310	1082	2	check	check	NOUN
ftr-310	1082	3	,	,	PUNCT
ftr-310	1082	4	in	in	ADP
ftr-310	1082	5	protecting	protect	VERB
ftr-310	1082	6	the	the	DET
ftr-310	1082	7	tax	tax	NOUN
ftr-310	1082	8	law	law	NOUN
ftr-310	1082	9	from	from	ADP
ftr-310	1082	10	i.r.s	i.r.s	PROPN
ftr-310	1082	11	.	.	PUNCT
ftr-310	1083	1	abuse	abuse	NOUN
ftr-310	1083	2	,	,	PUNCT
ftr-310	1083	3	these	these	DET
ftr-310	1083	4	traditional	traditional	ADJ
ftr-310	1083	5	oversight	oversight	NOUN
ftr-310	1083	6	techniques	technique	NOUN
ftr-310	1083	7	would	would	AUX
ftr-310	1083	8	prove	prove	VERB
ftr-310	1083	9	suboptimal	suboptimal	ADJ
ftr-310	1083	10	.	.	PUNCT
ftr-310	1084	1	congress	congress	PROPN
ftr-310	1084	2	can	can	AUX
ftr-310	1084	3	not	not	PART
ftr-310	1084	4	directly	directly	ADV
ftr-310	1084	5	oversee	oversee	VERB
ftr-310	1084	6	the	the	DET
ftr-310	1084	7	i.r.s	i.r.	NOUN
ftr-310	1084	8	.	.	PUNCT
ftr-310	1084	9	,	,	PUNCT
ftr-310	1084	10	which	which	PRON
ftr-310	1084	11	explains	explain	VERB
ftr-310	1084	12	why	why	SCONJ
ftr-310	1084	13	it	it	PRON
ftr-310	1084	14	has	have	AUX
ftr-310	1084	15	established	establish	VERB
ftr-310	1084	16	oversight	oversight	NOUN
ftr-310	1084	17	boards	board	NOUN
ftr-310	1084	18	.	.	PUNCT
ftr-310	1085	1	but	but	CCONJ
ftr-310	1085	2	although	although	SCONJ
ftr-310	1085	3	the	the	DET
ftr-310	1085	4	taxpayer	taxpayer	NOUN
ftr-310	1085	5	advocate	advocate	NOUN
ftr-310	1085	6	and	and	CCONJ
ftr-310	1085	7	the	the	DET
ftr-310	1085	8	i.r.s	i.r.s	NOUN
ftr-310	1085	9	.	.	PUNCT
ftr-310	1086	1	oversight	oversight	NOUN
ftr-310	1086	2	board	board	NOUN
ftr-310	1086	3	are	be	AUX
ftr-310	1086	4	effective	effective	ADJ
ftr-310	1086	5	in	in	ADP
ftr-310	1086	6	their	their	PRON
ftr-310	1086	7	current	current	ADJ
ftr-310	1086	8	duties	duty	NOUN
ftr-310	1086	9	,	,	PUNCT
ftr-310	1086	10	neither	neither	CCONJ
ftr-310	1086	11	encapsulates	encapsulate	VERB
ftr-310	1086	12	exactly	exactly	ADV
ftr-310	1086	13	what	what	PRON
ftr-310	1086	14	is	be	AUX
ftr-310	1086	15	needed	need	VERB
ftr-310	1086	16	to	to	PART
ftr-310	1086	17	protect	protect	VERB
ftr-310	1086	18	the	the	DET
ftr-310	1086	19	tax	tax	NOUN
ftr-310	1086	20	system	system	NOUN
ftr-310	1086	21	from	from	ADP
ftr-310	1086	22	i.r.s	i.r.s	PROPN
ftr-310	1086	23	.	.	PUNCT
ftr-310	1087	1	abuse	abuse	NOUN
ftr-310	1087	2	.	.	PUNCT
ftr-310	1088	1	if	if	SCONJ
ftr-310	1088	2	congress	congress	PROPN
ftr-310	1088	3	wanted	want	VERB
ftr-310	1088	4	to	to	PART
ftr-310	1088	5	protect	protect	VERB
ftr-310	1088	6	the	the	DET
ftr-310	1088	7	tax	tax	NOUN
ftr-310	1088	8	system	system	NOUN
ftr-310	1088	9	from	from	ADP
ftr-310	1088	10	i.r.s	i.r.s	PROPN
ftr-310	1088	11	.	.	PUNCT
ftr-310	1089	1	abuse	abuse	NOUN
ftr-310	1089	2	through	through	ADP
ftr-310	1089	3	formal	formal	ADJ
ftr-310	1089	4	oversight	oversight	NOUN
ftr-310	1089	5	,	,	PUNCT
ftr-310	1089	6	it	it	PRON
ftr-310	1089	7	would	would	AUX
ftr-310	1089	8	need	need	VERB
ftr-310	1089	9	to	to	PART
ftr-310	1089	10	create	create	VERB
ftr-310	1089	11	a	a	DET
ftr-310	1089	12	new	new	ADJ
ftr-310	1089	13	oversight	oversight	NOUN
ftr-310	1089	14	body	body	NOUN
ftr-310	1089	15	.	.	PUNCT
ftr-310	1090	1	a.	a.	PROPN
ftr-310	1090	2	congress	congress	PROPN
ftr-310	1090	3	can	can	AUX
ftr-310	1090	4	not	not	PART
ftr-310	1090	5	provide	provide	VERB
ftr-310	1090	6	effective	effective	ADJ
ftr-310	1090	7	oversight	oversight	NOUN
ftr-310	1090	8	congress	congress	PROPN
ftr-310	1090	9	could	could	AUX
ftr-310	1090	10	,	,	PUNCT
ftr-310	1090	11	of	of	ADP
ftr-310	1090	12	course	course	NOUN
ftr-310	1090	13	,	,	PUNCT
ftr-310	1090	14	legislatively	legislatively	ADV
ftr-310	1090	15	counter	counter	ADJ
ftr-310	1090	16	i.r.s	i.r.s	PROPN
ftr-310	1090	17	.	.	PUNCT
ftr-310	1091	1	decisions	decision	NOUN
ftr-310	1091	2	with	with	ADP
ftr-310	1091	3	which	which	PRON
ftr-310	1091	4	it	it	PRON
ftr-310	1091	5	disagrees	disagree	VERB
ftr-310	1091	6	.	.	PUNCT
ftr-310	1092	1	but	but	CCONJ
ftr-310	1092	2	it	it	PRON
ftr-310	1092	3	“	"	PUNCT
ftr-310	1092	4	can	can	AUX
ftr-310	1092	5	not	not	PART
ftr-310	1092	6	(	(	PUNCT
ftr-310	1092	7	and	and	CCONJ
ftr-310	1092	8	should	should	AUX
ftr-310	1092	9	not	not	PART
ftr-310	1092	10	)	)	PUNCT
ftr-310	1092	11	engage	engage	VERB
ftr-310	1092	12	in	in	ADP
ftr-310	1092	13	detailed	detailed	ADJ
ftr-310	1092	14	oversight	oversight	NOUN
ftr-310	1092	15	of	of	ADP
ftr-310	1092	16	the	the	DET
ftr-310	1092	17	entire	entire	ADJ
ftr-310	1092	18	operation	operation	NOUN
ftr-310	1092	19	of	of	ADP
ftr-310	1092	20	the	the	DET
ftr-310	1092	21	service	service	NOUN
ftr-310	1092	22	.	.	PUNCT
ftr-310	1092	23	”	"	PUNCT
ftr-310	1093	1	162	162	NUM
ftr-310	1093	2	congress	congress	PROPN
ftr-310	1093	3	does	do	AUX
ftr-310	1093	4	not	not	PART
ftr-310	1093	5	have	have	VERB
ftr-310	1093	6	the	the	DET
ftr-310	1093	7	time	time	NOUN
ftr-310	1093	8	or	or	CCONJ
ftr-310	1093	9	expertise	expertise	NOUN
ftr-310	1093	10	to	to	PART
ftr-310	1093	11	review	review	VERB
ftr-310	1093	12	every	every	DET
ftr-310	1093	13	decision	decision	NOUN
ftr-310	1093	14	that	that	PRON
ftr-310	1093	15	the	the	DET
ftr-310	1093	16	i.r.s	i.r.	NOUN
ftr-310	1093	17	.	.	PUNCT
ftr-310	1093	18	makes	make	VERB
ftr-310	1093	19	.	.	PUNCT
ftr-310	1094	1	in	in	ADP
ftr-310	1094	2	2010	2010	NUM
ftr-310	1094	3	alone	alone	ADV
ftr-310	1094	4	,	,	PUNCT
ftr-310	1094	5	the	the	DET
ftr-310	1094	6	i.r.s	i.r.	NOUN
ftr-310	1094	7	.	.	PUNCT
ftr-310	1094	8	issued	issue	VERB
ftr-310	1094	9	approximately	approximately	ADV
ftr-310	1094	10	1,874	1,874	NUM
ftr-310	1094	11	private	private	ADJ
ftr-310	1094	12	letter	letter	NOUN
ftr-310	1094	13	rulings	ruling	NOUN
ftr-310	1094	14	.	.	PUNCT
ftr-310	1095	1	163	163	NUM
ftr-310	1095	2	and	and	CCONJ
ftr-310	1095	3	private	private	ADJ
ftr-310	1095	4	letter	letter	NOUN
ftr-310	1095	5	rulings	ruling	NOUN
ftr-310	1095	6	only	only	ADV
ftr-310	1095	7	represent	represent	VERB
ftr-310	1095	8	a	a	DET
ftr-310	1095	9	small	small	ADJ
ftr-310	1095	10	portion	portion	NOUN
ftr-310	1095	11	of	of	ADP
ftr-310	1095	12	the	the	DET
ftr-310	1095	13	i.r.s	i.r.	NOUN
ftr-310	1095	14	.	.	PUNCT
ftr-310	1095	15	’s	’s	PART
ftr-310	1095	16	activities	activity	NOUN
ftr-310	1095	17	during	during	ADP
ftr-310	1095	18	the	the	DET
ftr-310	1095	19	year	year	NOUN
ftr-310	1095	20	.	.	PUNCT
ftr-310	1096	1	requiring	require	VERB
ftr-310	1096	2	congress	congress	PROPN
ftr-310	1096	3	to	to	PART
ftr-310	1096	4	become	become	VERB
ftr-310	1096	5	aware	aware	ADJ
ftr-310	1096	6	of	of	ADP
ftr-310	1096	7	each	each	DET
ftr-310	1096	8	position	position	NOUN
ftr-310	1096	9	the	the	DET
ftr-310	1096	10	i.r.s	i.r.	NOUN
ftr-310	1096	11	.	.	PUNCT
ftr-310	1096	12	takes	take	VERB
ftr-310	1096	13	and	and	CCONJ
ftr-310	1096	14	to	to	PART
ftr-310	1096	15	change	change	VERB
ftr-310	1096	16	the	the	DET
ftr-310	1096	17	law	law	NOUN
ftr-310	1096	18	every	every	DET
ftr-310	1096	19	time	time	NOUN
ftr-310	1096	20	it	it	PRON
ftr-310	1096	21	disagrees	disagree	VERB
ftr-310	1096	22	with	with	ADP
ftr-310	1096	23	the	the	DET
ftr-310	1096	24	i.r.s	i.r.	NOUN
ftr-310	1096	25	.	.	PROPN
ftr-310	1096	26	’s	’s	PROPN
ftr-310	1096	27	administration	administration	NOUN
ftr-310	1096	28	or	or	CCONJ
ftr-310	1096	29	interpretation	interpretation	NOUN
ftr-310	1096	30	is	be	AUX
ftr-310	1096	31	an	an	DET
ftr-310	1096	32	unattractive	unattractive	ADJ
ftr-310	1096	33	position	position	NOUN
ftr-310	1096	34	to	to	PART
ftr-310	1096	35	take	take	VERB
ftr-310	1096	36	.	.	PUNCT
ftr-310	1097	1	164	164	NUM
ftr-310	1097	2	moreover	moreover	ADV
ftr-310	1097	3	,	,	PUNCT
ftr-310	1097	4	it	it	PRON
ftr-310	1097	5	assumes	assume	VERB
ftr-310	1097	6	that	that	SCONJ
ftr-310	1097	7	congress	congress	PROPN
ftr-310	1097	8	has	have	VERB
ftr-310	1097	9	the	the	DET
ftr-310	1097	10	ability	ability	NOUN
ftr-310	1097	11	to	to	PART
ftr-310	1097	12	act	act	VERB
ftr-310	1097	13	as	as	ADP
ftr-310	1097	14	an	an	DET
ftr-310	1097	15	effective	effective	ADJ
ftr-310	1097	16	overseer	overseer	NOUN
ftr-310	1097	17	.	.	PUNCT
ftr-310	1098	1	congress	congress	PROPN
ftr-310	1098	2	’s	’s	PART
ftr-310	1098	3	track	track	NOUN
ftr-310	1098	4	record	record	NOUN
ftr-310	1098	5	,	,	PUNCT
ftr-310	1098	6	however	however	ADV
ftr-310	1098	7	,	,	PUNCT
ftr-310	1098	8	belies	belie	VERB
ftr-310	1098	9	its	its	PRON
ftr-310	1098	10	effectiveness	effectiveness	NOUN
ftr-310	1098	11	.	.	PUNCT
ftr-310	1099	1	fail	fail	VERB
ftr-310	1099	2	to	to	PART
ftr-310	1099	3	meet	meet	VERB
ftr-310	1099	4	deadlines	deadline	NOUN
ftr-310	1099	5	.	.	PUNCT
ftr-310	1100	1	mary	mary	PROPN
ftr-310	1100	2	jo	jo	PROPN
ftr-310	1100	3	heston	heston	PROPN
ftr-310	1100	4	,	,	PUNCT
ftr-310	1100	5	the	the	DET
ftr-310	1100	6	united	united	PROPN
ftr-310	1100	7	states	states	PROPN
ftr-310	1100	8	trustee	trustee	NOUN
ftr-310	1100	9	:	:	PUNCT
ftr-310	1100	10	the	the	DET
ftr-310	1100	11	missing	missing	ADJ
ftr-310	1100	12	link	link	NOUN
ftr-310	1100	13	of	of	ADP
ftr-310	1100	14	bankruptcy	bankruptcy	NOUN
ftr-310	1100	15	crime	crime	NOUN
ftr-310	1100	16	prosecutions	prosecution	NOUN
ftr-310	1100	17	,	,	PUNCT
ftr-310	1100	18	6	6	NUM
ftr-310	1100	19	am	am	NOUN
ftr-310	1100	20	.	.	PUNCT
ftr-310	1101	1	bankr	bankr	PROPN
ftr-310	1101	2	.	.	PUNCT
ftr-310	1102	1	inst	inst	PROPN
ftr-310	1102	2	.	.	PUNCT
ftr-310	1103	1	l.	l.	PROPN
ftr-310	1103	2	rev	rev	PROPN
ftr-310	1103	3	.	.	PROPN
ftr-310	1103	4	359	359	NUM
ftr-310	1103	5	,	,	PUNCT
ftr-310	1103	6	383	383	NUM
ftr-310	1103	7	(	(	PUNCT
ftr-310	1103	8	1998	1998	NUM
ftr-310	1103	9	)	)	PUNCT
ftr-310	1103	10	.	.	PUNCT
ftr-310	1104	1	unlike	unlike	ADP
ftr-310	1104	2	the	the	DET
ftr-310	1104	3	office	office	NOUN
ftr-310	1104	4	of	of	ADP
ftr-310	1104	5	the	the	DET
ftr-310	1104	6	taxpayer	taxpayer	NOUN
ftr-310	1104	7	advocate	advocate	NOUN
ftr-310	1104	8	or	or	CCONJ
ftr-310	1104	9	the	the	DET
ftr-310	1104	10	internal	internal	ADJ
ftr-310	1104	11	revenue	revenue	NOUN
ftr-310	1104	12	service	service	NOUN
ftr-310	1104	13	oversight	oversight	NOUN
ftr-310	1104	14	board	board	NOUN
ftr-310	1104	15	,	,	PUNCT
ftr-310	1104	16	the	the	DET
ftr-310	1104	17	u.s	u.s	PROPN
ftr-310	1104	18	.	.	PROPN
ftr-310	1104	19	trustee	trustee	NOUN
ftr-310	1104	20	can	can	AUX
ftr-310	1104	21	intervene	intervene	VERB
ftr-310	1104	22	in	in	ADP
ftr-310	1104	23	litigation	litigation	NOUN
ftr-310	1104	24	in	in	ADP
ftr-310	1104	25	cases	case	NOUN
ftr-310	1104	26	where	where	SCONJ
ftr-310	1104	27	such	such	ADJ
ftr-310	1104	28	intervention	intervention	NOUN
ftr-310	1104	29	would	would	AUX
ftr-310	1104	30	help	help	VERB
ftr-310	1104	31	protect	protect	VERB
ftr-310	1104	32	the	the	DET
ftr-310	1104	33	bankruptcy	bankruptcy	NOUN
ftr-310	1104	34	system	system	NOUN
ftr-310	1104	35	.	.	PUNCT
ftr-310	1105	1	in	in	ADP
ftr-310	1105	2	re	re	PROPN
ftr-310	1105	3	a-1	a-1	PROPN
ftr-310	1105	4	trash	trash	NOUN
ftr-310	1105	5	pickup	pickup	NOUN
ftr-310	1105	6	,	,	PUNCT
ftr-310	1105	7	inc	inc	PROPN
ftr-310	1105	8	.	.	PROPN
ftr-310	1105	9	,	,	PUNCT
ftr-310	1105	10	802	802	NUM
ftr-310	1105	11	f.2d	f.2d	ADP
ftr-310	1105	12	774	774	NUM
ftr-310	1105	13	,	,	PUNCT
ftr-310	1105	14	776	776	NUM
ftr-310	1105	15	(	(	PUNCT
ftr-310	1105	16	4th	4th	ADJ
ftr-310	1105	17	cir	cir	NOUN
ftr-310	1105	18	.	.	PUNCT
ftr-310	1105	19	1986	1986	NUM
ftr-310	1105	20	)	)	PUNCT
ftr-310	1105	21	.	.	PUNCT
ftr-310	1106	1	162	162	NUM
ftr-310	1106	2	.	.	PUNCT
ftr-310	1107	1	stephanie	stephanie	PROPN
ftr-310	1107	2	hoffer	hoffer	PROPN
ftr-310	1107	3	,	,	PUNCT
ftr-310	1107	4	hobgoblins	hobgoblin	NOUN
ftr-310	1107	5	of	of	ADP
ftr-310	1107	6	little	little	ADJ
ftr-310	1107	7	minds	mind	NOUN
ftr-310	1107	8	no	no	PRON
ftr-310	1107	9	more	more	ADV
ftr-310	1107	10	:	:	PUNCT
ftr-310	1107	11	justice	justice	NOUN
ftr-310	1107	12	requires	require	VERB
ftr-310	1107	13	an	an	DET
ftr-310	1107	14	irs	irs	PROPN
ftr-310	1107	15	duty	duty	NOUN
ftr-310	1107	16	of	of	ADP
ftr-310	1107	17	consistency	consistency	NOUN
ftr-310	1107	18	,	,	PUNCT
ftr-310	1107	19	2006	2006	NUM
ftr-310	1107	20	utah	utah	PROPN
ftr-310	1107	21	l.	l.	PROPN
ftr-310	1107	22	rev	rev	PROPN
ftr-310	1107	23	.	.	PROPN
ftr-310	1107	24	317	317	NUM
ftr-310	1107	25	,	,	PUNCT
ftr-310	1107	26	330	330	NUM
ftr-310	1107	27	(	(	PUNCT
ftr-310	1107	28	2006	2006	NUM
ftr-310	1107	29	)	)	PUNCT
ftr-310	1107	30	.	.	PUNCT
ftr-310	1108	1	163	163	NUM
ftr-310	1108	2	.	.	PUNCT
ftr-310	1109	1	the	the	DET
ftr-310	1109	2	number	number	NOUN
ftr-310	1109	3	of	of	ADP
ftr-310	1109	4	private	private	ADJ
ftr-310	1109	5	letter	letter	NOUN
ftr-310	1109	6	rulings	ruling	NOUN
ftr-310	1109	7	comes	come	VERB
ftr-310	1109	8	from	from	ADP
ftr-310	1109	9	searching	search	VERB
ftr-310	1109	10	(	(	PUNCT
ftr-310	1109	11	advanced	advanced	ADJ
ftr-310	1109	12	:	:	PUNCT
ftr-310	1109	13	“	"	PUNCT
ftr-310	1109	14	private	private	ADJ
ftr-310	1109	15	letter	letter	NOUN
ftr-310	1109	16	ruling	ruling	NOUN
ftr-310	1109	17	”	"	PUNCT
ftr-310	1109	18	&	&	CCONJ
ftr-310	1109	19	“	"	PUNCT
ftr-310	1109	20	irs	irs	PROPN
ftr-310	1109	21	plr	plr	NOUN
ftr-310	1109	22	”	"	PUNCT
ftr-310	1109	23	&	&	CCONJ
ftr-310	1109	24	da	da	PROPN
ftr-310	1109	25	(	(	PUNCT
ftr-310	1109	26	aft	aft	NOUN
ftr-310	1109	27	12	12	NUM
ftr-310	1109	28	-	-	SYM
ftr-310	1109	29	31	31	NUM
ftr-310	1109	30	-	-	PUNCT
ftr-310	1109	31	2009	2009	NUM
ftr-310	1109	32	&	&	CCONJ
ftr-310	1109	33	bef	bef	PROPN
ftr-310	1109	34	01	01	PROPN
ftr-310	1109	35	-	-	PUNCT
ftr-310	1109	36	01	01	NUM
ftr-310	1109	37	-	-	PUNCT
ftr-310	1109	38	2011	2011	NUM
ftr-310	1109	39	)	)	PUNCT
ftr-310	1109	40	)	)	PUNCT
ftr-310	1109	41	on	on	ADP
ftr-310	1109	42	westlawnext	westlawnext	NOUN
ftr-310	1109	43	.	.	PUNCT
ftr-310	1110	1	164	164	NUM
ftr-310	1110	2	.	.	PUNCT
ftr-310	1111	1	in	in	ADP
ftr-310	1111	2	fact	fact	NOUN
ftr-310	1111	3	,	,	PUNCT
ftr-310	1111	4	a	a	DET
ftr-310	1111	5	number	number	NOUN
ftr-310	1111	6	of	of	ADP
ftr-310	1111	7	congressional	congressional	ADJ
ftr-310	1111	8	representatives	representative	NOUN
ftr-310	1111	9	have	have	AUX
ftr-310	1111	10	weighed	weigh	VERB
ftr-310	1111	11	in	in	ADP
ftr-310	1111	12	on	on	ADP
ftr-310	1111	13	the	the	DET
ftr-310	1111	14	commodities	commodity	NOUN
ftr-310	1111	15	mutual	mutual	ADJ
ftr-310	1111	16	fund	fund	NOUN
ftr-310	1111	17	private	private	ADJ
ftr-310	1111	18	letter	letter	NOUN
ftr-310	1111	19	rulings	ruling	NOUN
ftr-310	1111	20	,	,	PUNCT
ftr-310	1111	21	almost	almost	ADV
ftr-310	1111	22	universally	universally	ADV
ftr-310	1111	23	criticizing	criticize	VERB
ftr-310	1111	24	the	the	DET
ftr-310	1111	25	i.r.s	i.r.	NOUN
ftr-310	1111	26	.	.	PUNCT
ftr-310	1112	1	for	for	ADP
ftr-310	1112	2	the	the	DET
ftr-310	1112	3	rulings	ruling	NOUN
ftr-310	1112	4	.	.	PUNCT
ftr-310	1113	1	see	see	VERB
ftr-310	1113	2	jeremiah	jeremiah	PROPN
ftr-310	1113	3	coder	coder	PROPN
ftr-310	1113	4	,	,	PUNCT
ftr-310	1113	5	top	top	ADJ
ftr-310	1113	6	tax	tax	NOUN
ftr-310	1113	7	officials	official	NOUN
ftr-310	1113	8	grilled	grill	VERB
ftr-310	1113	9	on	on	ADP
ftr-310	1113	10	mutual	mutual	ADJ
ftr-310	1113	11	fund	fund	NOUN
ftr-310	1113	12	commodity	commodity	NOUN
ftr-310	1113	13	investments	investment	NOUN
ftr-310	1113	14	,	,	PUNCT
ftr-310	1113	15	134	134	NUM
ftr-310	1113	16	tax	tax	NOUN
ftr-310	1113	17	notes	note	NOUN
ftr-310	1113	18	524	524	NUM
ftr-310	1113	19	,	,	PUNCT
ftr-310	1113	20	524	524	NUM
ftr-310	1113	21	(	(	PUNCT
ftr-310	1113	22	2012	2012	NUM
ftr-310	1113	23	)	)	PUNCT
ftr-310	1113	24	(	(	PUNCT
ftr-310	1113	25	senators	senator	NOUN
ftr-310	1113	26	carl	carl	PROPN
ftr-310	1113	27	levin	levin	PROPN
ftr-310	1113	28	and	and	CCONJ
ftr-310	1113	29	tom	tom	PROPN
ftr-310	1113	30	coburn	coburn	PROPN
ftr-310	1113	31	“	"	PUNCT
ftr-310	1113	32	sent	send	VERB
ftr-310	1113	33	a	a	DET
ftr-310	1113	34	letter	letter	NOUN
ftr-310	1113	35	to	to	ADP
ftr-310	1113	36	the	the	DET
ftr-310	1113	37	irs	irs	PROPN
ftr-310	1113	38	urging	urge	VERB
ftr-310	1113	39	it	it	PRON
ftr-310	1113	40	to	to	PART
ftr-310	1113	41	permanently	permanently	ADV
ftr-310	1113	42	extend	extend	VERB
ftr-310	1113	43	its	its	PRON
ftr-310	1113	44	moratorium	moratorium	NOUN
ftr-310	1113	45	and	and	CCONJ
ftr-310	1113	46	to	to	PART
ftr-310	1113	47	‘	'	PUNCT
ftr-310	1113	48	reevaluate	reevaluate	VERB
ftr-310	1113	49	the	the	DET
ftr-310	1113	50	tax	tax	NOUN
ftr-310	1113	51	treatment	treatment	NOUN
ftr-310	1113	52	of	of	ADP
ftr-310	1113	53	all	all	DET
ftr-310	1113	54	mutual	mutual	ADJ
ftr-310	1113	55	funds	fund	NOUN
ftr-310	1113	56	currently	currently	ADV
ftr-310	1113	57	allowed	allow	VERB
ftr-310	1113	58	to	to	PART
ftr-310	1113	59	treat	treat	VERB
ftr-310	1113	60	indirect	indirect	ADJ
ftr-310	1113	61	commodity	commodity	NOUN
ftr-310	1113	62	investments	investment	NOUN
ftr-310	1113	63	as	as	ADP
ftr-310	1113	64	income	income	NOUN
ftr-310	1113	65	derived	derive	VERB
ftr-310	1113	66	from	from	ADP
ftr-310	1113	67	“	"	PUNCT
ftr-310	1113	68	securities	security	NOUN
ftr-310	1113	69	”	"	PUNCT
ftr-310	1113	70	under	under	ADP
ftr-310	1113	71	section	section	NOUN
ftr-310	1113	72	851	851	NUM
ftr-310	1113	73	.	.	PUNCT
ftr-310	1113	74	’	'	PUNCT
ftr-310	1113	75	”	"	PUNCT
ftr-310	1113	76	)	)	PUNCT
ftr-310	1113	77	.	.	PUNCT
ftr-310	1114	1	but	but	CCONJ
ftr-310	1114	2	congress	congress	PROPN
ftr-310	1114	3	itself	itself	PRON
ftr-310	1114	4	has	have	AUX
ftr-310	1114	5	not	not	PART
ftr-310	1114	6	acted	act	VERB
ftr-310	1114	7	to	to	PART
ftr-310	1114	8	correct	correct	VERB
ftr-310	1114	9	the	the	DET
ftr-310	1114	10	i.r.s	i.r.	NOUN
ftr-310	1114	11	.	.	PUNCT
ftr-310	1114	12	’s	’s	PART
ftr-310	1114	13	course	course	NOUN
ftr-310	1114	14	.	.	PUNCT
ftr-310	1115	1	250	250	NUM
ftr-310	1115	2	florida	florida	PROPN
ftr-310	1115	3	tax	tax	NOUN
ftr-310	1115	4	review	review	NOUN
ftr-310	1116	1	[	[	X
ftr-310	1116	2	vol	vol	NOUN
ftr-310	1116	3	.	.	NOUN
ftr-310	1116	4	14:6	14:6	NUM
ftr-310	1116	5	congress	congress	PROPN
ftr-310	1116	6	has	have	AUX
ftr-310	1116	7	,	,	PUNCT
ftr-310	1116	8	for	for	ADP
ftr-310	1116	9	example	example	NOUN
ftr-310	1116	10	,	,	PUNCT
ftr-310	1116	11	repeatedly	repeatedly	ADV
ftr-310	1116	12	found	find	VERB
ftr-310	1116	13	itself	itself	PRON
ftr-310	1116	14	unable	unable	ADJ
ftr-310	1116	15	to	to	PART
ftr-310	1116	16	pass	pass	VERB
ftr-310	1116	17	timely	timely	ADJ
ftr-310	1116	18	tax	tax	NOUN
ftr-310	1116	19	legislation	legislation	NOUN
ftr-310	1116	20	that	that	PRON
ftr-310	1116	21	is	be	AUX
ftr-310	1116	22	broadly	broadly	ADV
ftr-310	1116	23	seen	see	VERB
ftr-310	1116	24	as	as	ADP
ftr-310	1116	25	both	both	CCONJ
ftr-310	1116	26	necessary	necessary	ADJ
ftr-310	1116	27	and	and	CCONJ
ftr-310	1116	28	important	important	ADJ
ftr-310	1116	29	.	.	PUNCT
ftr-310	1117	1	in	in	ADP
ftr-310	1117	2	2008	2008	NUM
ftr-310	1117	3	,	,	PUNCT
ftr-310	1117	4	and	and	CCONJ
ftr-310	1117	5	again	again	ADV
ftr-310	1117	6	in	in	ADP
ftr-310	1117	7	2012	2012	NUM
ftr-310	1117	8	,	,	PUNCT
ftr-310	1117	9	it	it	PRON
ftr-310	1117	10	has	have	AUX
ftr-310	1117	11	had	have	VERB
ftr-310	1117	12	difficulties	difficulty	NOUN
ftr-310	1117	13	passing	pass	VERB
ftr-310	1117	14	an	an	DET
ftr-310	1117	15	alternative	alternative	ADJ
ftr-310	1117	16	minimum	minimum	ADJ
ftr-310	1117	17	tax	tax	NOUN
ftr-310	1117	18	patch	patch	NOUN
ftr-310	1117	19	,	,	PUNCT
ftr-310	1117	20	in	in	ADP
ftr-310	1117	21	spite	spite	NOUN
ftr-310	1117	22	of	of	ADP
ftr-310	1117	23	the	the	DET
ftr-310	1117	24	fact	fact	NOUN
ftr-310	1117	25	that	that	SCONJ
ftr-310	1117	26	failure	failure	NOUN
ftr-310	1117	27	to	to	PART
ftr-310	1117	28	pass	pass	VERB
ftr-310	1117	29	such	such	DET
ftr-310	1117	30	a	a	DET
ftr-310	1117	31	patch	patch	NOUN
ftr-310	1117	32	would	would	AUX
ftr-310	1117	33	increase	increase	VERB
ftr-310	1117	34	the	the	DET
ftr-310	1117	35	tax	tax	NOUN
ftr-310	1117	36	bills	bill	NOUN
ftr-310	1117	37	of	of	ADP
ftr-310	1117	38	millions	million	NOUN
ftr-310	1117	39	of	of	ADP
ftr-310	1117	40	middle	middle	ADJ
ftr-310	1117	41	-	-	PUNCT
ftr-310	1117	42	class	class	NOUN
ftr-310	1117	43	americans	americans	PROPN
ftr-310	1117	44	.	.	PUNCT
ftr-310	1118	1	165	165	NUM
ftr-310	1118	2	in	in	ADP
ftr-310	1118	3	fact	fact	NOUN
ftr-310	1118	4	,	,	PUNCT
ftr-310	1118	5	some	some	DET
ftr-310	1118	6	senators	senator	NOUN
ftr-310	1118	7	have	have	AUX
ftr-310	1118	8	noticed	notice	VERB
ftr-310	1118	9	—	—	PUNCT
ftr-310	1118	10	and	and	CCONJ
ftr-310	1118	11	objected	object	VERB
ftr-310	1118	12	to	to	PART
ftr-310	1118	13	—	—	PUNCT
ftr-310	1118	14	the	the	DET
ftr-310	1118	15	i.r.s	i.r.s	NOUN
ftr-310	1118	16	.	.	PUNCT
ftr-310	1118	17	’s	’s	PART
ftr-310	1118	18	position	position	NOUN
ftr-310	1118	19	on	on	ADP
ftr-310	1118	20	commodities	commodity	NOUN
ftr-310	1118	21	mutual	mutual	ADJ
ftr-310	1118	22	funds	fund	NOUN
ftr-310	1118	23	.	.	PUNCT
ftr-310	1119	1	in	in	ADP
ftr-310	1119	2	december	december	PROPN
ftr-310	1119	3	of	of	ADP
ftr-310	1119	4	2011	2011	NUM
ftr-310	1119	5	,	,	PUNCT
ftr-310	1119	6	two	two	NUM
ftr-310	1119	7	senators	senator	NOUN
ftr-310	1119	8	sent	send	VERB
ftr-310	1119	9	a	a	DET
ftr-310	1119	10	letter	letter	NOUN
ftr-310	1119	11	to	to	ADP
ftr-310	1119	12	the	the	DET
ftr-310	1119	13	i.r.s	i.r.s	NOUN
ftr-310	1119	14	.	.	PUNCT
ftr-310	1120	1	requesting	request	VERB
ftr-310	1120	2	that	that	SCONJ
ftr-310	1120	3	it	it	PRON
ftr-310	1120	4	extend	extend	VERB
ftr-310	1120	5	its	its	PRON
ftr-310	1120	6	moratorium	moratorium	NOUN
ftr-310	1120	7	on	on	ADP
ftr-310	1120	8	issuing	issue	VERB
ftr-310	1120	9	commodity	commodity	NOUN
ftr-310	1120	10	mutual	mutual	ADJ
ftr-310	1120	11	fund	fund	NOUN
ftr-310	1120	12	private	private	ADJ
ftr-310	1120	13	letter	letter	NOUN
ftr-310	1120	14	rulings	ruling	NOUN
ftr-310	1120	15	.	.	PUNCT
ftr-310	1121	1	166	166	NUM
ftr-310	1121	2	in	in	ADP
ftr-310	1121	3	january	january	PROPN
ftr-310	1121	4	2012	2012	NUM
ftr-310	1121	5	,	,	PUNCT
ftr-310	1121	6	the	the	DET
ftr-310	1121	7	senate	senate	PROPN
ftr-310	1121	8	’s	’s	PART
ftr-310	1121	9	permanent	permanent	ADJ
ftr-310	1121	10	subcommittee	subcommittee	NOUN
ftr-310	1121	11	on	on	ADP
ftr-310	1121	12	investigations	investigation	NOUN
ftr-310	1121	13	held	hold	VERB
ftr-310	1121	14	a	a	DET
ftr-310	1121	15	hearing	hearing	NOUN
ftr-310	1121	16	on	on	ADP
ftr-310	1121	17	the	the	DET
ftr-310	1121	18	i.r.s	i.r.	NOUN
ftr-310	1121	19	.	.	PROPN
ftr-310	1121	20	’s	’s	PART
ftr-310	1121	21	issuance	issuance	NOUN
ftr-310	1121	22	of	of	ADP
ftr-310	1121	23	commodity	commodity	NOUN
ftr-310	1121	24	fund	fund	PROPN
ftr-310	1121	25	private	private	ADJ
ftr-310	1121	26	letter	letter	NOUN
ftr-310	1121	27	rulings	ruling	NOUN
ftr-310	1121	28	.	.	PUNCT
ftr-310	1122	1	167	167	NUM
ftr-310	1122	2	but	but	CCONJ
ftr-310	1122	3	outside	outside	ADV
ftr-310	1122	4	of	of	ADP
ftr-310	1122	5	letters	letter	NOUN
ftr-310	1122	6	and	and	CCONJ
ftr-310	1122	7	hearings	hearing	NOUN
ftr-310	1122	8	,	,	PUNCT
ftr-310	1122	9	congress	congress	PROPN
ftr-310	1122	10	has	have	AUX
ftr-310	1122	11	done	do	VERB
ftr-310	1122	12	nothing	nothing	PRON
ftr-310	1122	13	that	that	PRON
ftr-310	1122	14	would	would	AUX
ftr-310	1122	15	require	require	VERB
ftr-310	1122	16	the	the	DET
ftr-310	1122	17	i.r.s	i.r.s	NOUN
ftr-310	1122	18	.	.	PUNCT
ftr-310	1123	1	to	to	ADP
ftr-310	1123	2	enforcing	enforce	VERB
ftr-310	1123	3	the	the	DET
ftr-310	1123	4	tax	tax	NOUN
ftr-310	1123	5	law	law	NOUN
ftr-310	1123	6	.	.	PUNCT
ftr-310	1124	1	with	with	ADP
ftr-310	1124	2	no	no	DET
ftr-310	1124	3	reason	reason	NOUN
ftr-310	1124	4	to	to	PART
ftr-310	1124	5	believe	believe	VERB
ftr-310	1124	6	congress	congress	PROPN
ftr-310	1124	7	will	will	AUX
ftr-310	1124	8	change	change	VERB
ftr-310	1124	9	to	to	PART
ftr-310	1124	10	become	become	VERB
ftr-310	1124	11	a	a	DET
ftr-310	1124	12	better	well	ADJ
ftr-310	1124	13	overseer	overseer	NOUN
ftr-310	1124	14	,	,	PUNCT
ftr-310	1124	15	using	use	VERB
ftr-310	1124	16	congress	congress	PROPN
ftr-310	1124	17	to	to	PART
ftr-310	1124	18	provide	provide	VERB
ftr-310	1124	19	oversight	oversight	NOUN
ftr-310	1124	20	will	will	AUX
ftr-310	1124	21	not	not	PART
ftr-310	1124	22	serve	serve	VERB
ftr-310	1124	23	to	to	PART
ftr-310	1124	24	protect	protect	VERB
ftr-310	1124	25	the	the	DET
ftr-310	1124	26	tax	tax	NOUN
ftr-310	1124	27	system	system	NOUN
ftr-310	1124	28	.	.	PUNCT
ftr-310	1125	1	b.	b.	PROPN
ftr-310	1126	1	the	the	DET
ftr-310	1126	2	office	office	NOUN
ftr-310	1126	3	of	of	ADP
ftr-310	1126	4	the	the	DET
ftr-310	1126	5	taxpayer	taxpayer	NOUN
ftr-310	1126	6	advocate	advocate	NOUN
ftr-310	1126	7	does	do	AUX
ftr-310	1126	8	not	not	PART
ftr-310	1126	9	have	have	VERB
ftr-310	1126	10	the	the	DET
ftr-310	1126	11	resources	resource	NOUN
ftr-310	1126	12	to	to	PART
ftr-310	1126	13	protect	protect	VERB
ftr-310	1126	14	the	the	DET
ftr-310	1126	15	tax	tax	NOUN
ftr-310	1126	16	system	system	NOUN
ftr-310	1126	17	in	in	ADP
ftr-310	1126	18	many	many	ADJ
ftr-310	1126	19	ways	way	NOUN
ftr-310	1126	20	,	,	PUNCT
ftr-310	1126	21	the	the	DET
ftr-310	1126	22	office	office	NOUN
ftr-310	1126	23	of	of	ADP
ftr-310	1126	24	the	the	DET
ftr-310	1126	25	taxpayer	taxpayer	NOUN
ftr-310	1126	26	advocate	advocate	NOUN
ftr-310	1126	27	provides	provide	VERB
ftr-310	1126	28	an	an	DET
ftr-310	1126	29	excellent	excellent	ADJ
ftr-310	1126	30	model	model	NOUN
ftr-310	1126	31	for	for	ADP
ftr-310	1126	32	how	how	SCONJ
ftr-310	1126	33	to	to	PART
ftr-310	1126	34	police	police	VERB
ftr-310	1126	35	the	the	DET
ftr-310	1126	36	i.r.s	i.r.	NOUN
ftr-310	1126	37	.	.	PUNCT
ftr-310	1127	1	unlike	unlike	ADP
ftr-310	1127	2	congressional	congressional	ADJ
ftr-310	1127	3	representatives	representative	NOUN
ftr-310	1127	4	,	,	PUNCT
ftr-310	1127	5	i.r.s	i.r.	NOUN
ftr-310	1127	6	.	.	PUNCT
ftr-310	1128	1	employees	employee	NOUN
ftr-310	1128	2	have	have	VERB
ftr-310	1128	3	the	the	DET
ftr-310	1128	4	time	time	NOUN
ftr-310	1128	5	and	and	CCONJ
ftr-310	1128	6	expertise	expertise	NOUN
ftr-310	1128	7	to	to	PART
ftr-310	1128	8	focus	focus	VERB
ftr-310	1128	9	165	165	NUM
ftr-310	1128	10	.	.	PUNCT
ftr-310	1129	1	see	see	VERB
ftr-310	1129	2	,	,	PUNCT
ftr-310	1129	3	e.g.	e.g.	ADV
ftr-310	1129	4	,	,	PUNCT
ftr-310	1129	5	jeffrey	jeffrey	PROPN
ftr-310	1129	6	h.	h.	PROPN
ftr-310	1129	7	birnbaum	birnbaum	PROPN
ftr-310	1129	8	,	,	PUNCT
ftr-310	1129	9	patch	patch	PROPN
ftr-310	1129	10	approved	approve	VERB
ftr-310	1129	11	for	for	ADP
ftr-310	1129	12	alternative	alternative	ADJ
ftr-310	1129	13	minimum	minimum	ADJ
ftr-310	1129	14	tax	tax	NOUN
ftr-310	1129	15	;	;	PUNCT
ftr-310	1129	16	early	early	ADJ
ftr-310	1129	17	filers	filer	NOUN
ftr-310	1129	18	to	to	PART
ftr-310	1129	19	wait	wait	VERB
ftr-310	1129	20	for	for	ADP
ftr-310	1129	21	refunds	refund	NOUN
ftr-310	1129	22	as	as	SCONJ
ftr-310	1129	23	irs	irs	PROPN
ftr-310	1129	24	applies	apply	VERB
ftr-310	1129	25	fix	fix	NOUN
ftr-310	1129	26	to	to	ADP
ftr-310	1129	27	computers	computer	NOUN
ftr-310	1129	28	,	,	PUNCT
ftr-310	1129	29	wash	wash	NOUN
ftr-310	1129	30	.	.	PUNCT
ftr-310	1130	1	post	post	NOUN
ftr-310	1130	2	,	,	PUNCT
ftr-310	1130	3	dec	dec	PROPN
ftr-310	1130	4	.	.	PROPN
ftr-310	1130	5	20	20	NUM
ftr-310	1130	6	,	,	PUNCT
ftr-310	1130	7	2007	2007	NUM
ftr-310	1130	8	,	,	PUNCT
ftr-310	1130	9	at	at	ADP
ftr-310	1130	10	d01	d01	NOUN
ftr-310	1130	11	(	(	PUNCT
ftr-310	1130	12	“	"	PUNCT
ftr-310	1130	13	congress	congress	PROPN
ftr-310	1130	14	gave	give	VERB
ftr-310	1130	15	final	final	ADJ
ftr-310	1130	16	approval	approval	NOUN
ftr-310	1130	17	yesterday	yesterday	NOUN
ftr-310	1130	18	to	to	ADP
ftr-310	1130	19	a	a	DET
ftr-310	1130	20	bill	bill	NOUN
ftr-310	1130	21	that	that	PRON
ftr-310	1130	22	would	would	AUX
ftr-310	1130	23	protect	protect	VERB
ftr-310	1130	24	about	about	ADV
ftr-310	1130	25	20	20	NUM
ftr-310	1130	26	million	million	NUM
ftr-310	1130	27	households	household	NOUN
ftr-310	1130	28	from	from	ADP
ftr-310	1130	29	a	a	DET
ftr-310	1130	30	tax	tax	NOUN
ftr-310	1130	31	increase	increase	NOUN
ftr-310	1130	32	caused	cause	VERB
ftr-310	1130	33	by	by	ADP
ftr-310	1130	34	the	the	DET
ftr-310	1130	35	alternative	alternative	ADJ
ftr-310	1130	36	minimum	minimum	ADJ
ftr-310	1130	37	tax	tax	NOUN
ftr-310	1130	38	,	,	PUNCT
ftr-310	1130	39	but	but	CCONJ
ftr-310	1130	40	the	the	DET
ftr-310	1130	41	legislation	legislation	NOUN
ftr-310	1130	42	passed	pass	VERB
ftr-310	1130	43	so	so	ADV
ftr-310	1130	44	late	late	ADV
ftr-310	1130	45	in	in	ADP
ftr-310	1130	46	the	the	DET
ftr-310	1130	47	year	year	NOUN
ftr-310	1130	48	that	that	SCONJ
ftr-310	1130	49	15	15	NUM
ftr-310	1130	50	million	million	NUM
ftr-310	1130	51	americans	americans	PROPN
ftr-310	1130	52	will	will	AUX
ftr-310	1130	53	probably	probably	ADV
ftr-310	1130	54	have	have	VERB
ftr-310	1130	55	to	to	PART
ftr-310	1130	56	wait	wait	VERB
ftr-310	1130	57	longer	long	ADV
ftr-310	1130	58	than	than	ADP
ftr-310	1130	59	usual	usual	ADJ
ftr-310	1130	60	to	to	PART
ftr-310	1130	61	get	get	VERB
ftr-310	1130	62	their	their	PRON
ftr-310	1130	63	refunds	refund	NOUN
ftr-310	1130	64	in	in	ADP
ftr-310	1130	65	2008	2008	NUM
ftr-310	1130	66	.	.	PUNCT
ftr-310	1130	67	”	"	PUNCT
ftr-310	1130	68	)	)	PUNCT
ftr-310	1130	69	;	;	PUNCT
ftr-310	1130	70	william	william	PROPN
ftr-310	1130	71	hoffman	hoffman	PROPN
ftr-310	1130	72	,	,	PUNCT
ftr-310	1130	73	olson	olson	NOUN
ftr-310	1130	74	predicts	predict	VERB
ftr-310	1130	75	up	up	ADP
ftr-310	1130	76	to	to	PART
ftr-310	1130	77	3	3	NUM
ftr-310	1130	78	filing	filing	NOUN
ftr-310	1130	79	seasons	season	NOUN
ftr-310	1130	80	in	in	ADP
ftr-310	1130	81	wake	wake	NOUN
ftr-310	1130	82	of	of	ADP
ftr-310	1130	83	fiscal	fiscal	ADJ
ftr-310	1130	84	cliff	cliff	NOUN
ftr-310	1130	85	,	,	PUNCT
ftr-310	1130	86	137	137	NUM
ftr-310	1130	87	tax	tax	NOUN
ftr-310	1130	88	notes	note	NOUN
ftr-310	1130	89	1162	1162	NUM
ftr-310	1130	90	,	,	PUNCT
ftr-310	1130	91	1162	1162	NUM
ftr-310	1130	92	(	(	PUNCT
ftr-310	1130	93	2012	2012	NUM
ftr-310	1130	94	)	)	PUNCT
ftr-310	1130	95	;	;	PUNCT
ftr-310	1130	96	wesley	wesley	NOUN
ftr-310	1130	97	elmore	elmore	NOUN
ftr-310	1130	98	,	,	PUNCT
ftr-310	1130	99	failure	failure	NOUN
ftr-310	1130	100	to	to	PART
ftr-310	1130	101	pass	pass	VERB
ftr-310	1130	102	amt	amt	PROPN
ftr-310	1130	103	patch	patch	NOUN
ftr-310	1130	104	would	would	AUX
ftr-310	1130	105	be	be	AUX
ftr-310	1130	106	disastrous	disastrous	ADJ
ftr-310	1130	107	,	,	PUNCT
ftr-310	1130	108	potter	potter	NOUN
ftr-310	1130	109	says	say	VERB
ftr-310	1130	110	,	,	PUNCT
ftr-310	1130	111	137	137	NUM
ftr-310	1130	112	tax	tax	NOUN
ftr-310	1130	113	notes	note	NOUN
ftr-310	1130	114	859	859	NUM
ftr-310	1130	115	,	,	PUNCT
ftr-310	1130	116	859	859	NUM
ftr-310	1130	117	(	(	PUNCT
ftr-310	1130	118	2012	2012	NUM
ftr-310	1130	119	)	)	PUNCT
ftr-310	1130	120	(	(	PUNCT
ftr-310	1130	121	“	"	PUNCT
ftr-310	1130	122	failing	fail	VERB
ftr-310	1130	123	to	to	PART
ftr-310	1130	124	pass	pass	VERB
ftr-310	1130	125	an	an	DET
ftr-310	1130	126	alternative	alternative	ADJ
ftr-310	1130	127	minimum	minimum	ADJ
ftr-310	1130	128	tax	tax	NOUN
ftr-310	1130	129	patch	patch	NOUN
ftr-310	1130	130	during	during	ADP
ftr-310	1130	131	the	the	DET
ftr-310	1130	132	lame	lame	ADJ
ftr-310	1130	133	-	-	PUNCT
ftr-310	1130	134	duck	duck	NOUN
ftr-310	1130	135	session	session	NOUN
ftr-310	1130	136	of	of	ADP
ftr-310	1130	137	congress	congress	PROPN
ftr-310	1130	138	would	would	AUX
ftr-310	1130	139	be	be	AUX
ftr-310	1130	140	a	a	DET
ftr-310	1130	141	‘	'	PUNCT
ftr-310	1130	142	real	real	ADJ
ftr-310	1130	143	recipe	recipe	NOUN
ftr-310	1130	144	for	for	ADP
ftr-310	1130	145	disaster	disaster	NOUN
ftr-310	1130	146	’	'	PUNCT
ftr-310	1130	147	resulting	result	VERB
ftr-310	1130	148	in	in	ADP
ftr-310	1130	149	delayed	delay	VERB
ftr-310	1130	150	processing	processing	NOUN
ftr-310	1130	151	of	of	ADP
ftr-310	1130	152	tax	tax	NOUN
ftr-310	1130	153	returns	return	NOUN
ftr-310	1130	154	and	and	CCONJ
ftr-310	1130	155	economic	economic	ADJ
ftr-310	1130	156	harm	harm	NOUN
ftr-310	1130	157	,	,	PUNCT
ftr-310	1130	158	a	a	DET
ftr-310	1130	159	former	former	ADJ
ftr-310	1130	160	irs	irs	PROPN
ftr-310	1130	161	official	official	NOUN
ftr-310	1130	162	said	say	VERB
ftr-310	1130	163	november	november	PROPN
ftr-310	1130	164	14	14	NUM
ftr-310	1130	165	.	.	PUNCT
ftr-310	1130	166	”	"	PUNCT
ftr-310	1130	167	)	)	PUNCT
ftr-310	1130	168	.	.	PUNCT
ftr-310	1131	1	166	166	NUM
ftr-310	1131	2	.	.	PUNCT
ftr-310	1132	1	jeremiah	jeremiah	PROPN
ftr-310	1132	2	coder	coder	PROPN
ftr-310	1132	3	,	,	PUNCT
ftr-310	1132	4	top	top	ADJ
ftr-310	1132	5	tax	tax	NOUN
ftr-310	1132	6	officials	official	NOUN
ftr-310	1132	7	grilled	grill	VERB
ftr-310	1132	8	on	on	ADP
ftr-310	1132	9	mutual	mutual	ADJ
ftr-310	1132	10	fund	fund	NOUN
ftr-310	1132	11	commodity	commodity	NOUN
ftr-310	1132	12	investments	investment	NOUN
ftr-310	1132	13	,	,	PUNCT
ftr-310	1132	14	134	134	NUM
ftr-310	1132	15	tax	tax	NOUN
ftr-310	1132	16	notes	note	NOUN
ftr-310	1132	17	524	524	NUM
ftr-310	1132	18	,	,	PUNCT
ftr-310	1132	19	524	524	NUM
ftr-310	1132	20	(	(	PUNCT
ftr-310	1132	21	2012	2012	NUM
ftr-310	1132	22	)	)	PUNCT
ftr-310	1132	23	.	.	PUNCT
ftr-310	1133	1	the	the	DET
ftr-310	1133	2	i.r.s	i.r.s	PROPN
ftr-310	1133	3	.	.	PUNCT
ftr-310	1133	4	had	have	AUX
ftr-310	1133	5	temporarily	temporarily	ADV
ftr-310	1133	6	stopped	stop	VERB
ftr-310	1133	7	issuing	issue	VERB
ftr-310	1133	8	the	the	DET
ftr-310	1133	9	rulings	ruling	NOUN
ftr-310	1133	10	,	,	PUNCT
ftr-310	1133	11	not	not	PART
ftr-310	1133	12	because	because	SCONJ
ftr-310	1133	13	it	it	PRON
ftr-310	1133	14	believed	believe	VERB
ftr-310	1133	15	they	they	PRON
ftr-310	1133	16	were	be	AUX
ftr-310	1133	17	wrong	wrong	ADJ
ftr-310	1133	18	,	,	PUNCT
ftr-310	1133	19	but	but	CCONJ
ftr-310	1133	20	because	because	SCONJ
ftr-310	1133	21	it	it	PRON
ftr-310	1133	22	was	be	AUX
ftr-310	1133	23	exploring	explore	VERB
ftr-310	1133	24	whether	whether	SCONJ
ftr-310	1133	25	it	it	PRON
ftr-310	1133	26	should	should	AUX
ftr-310	1133	27	issue	issue	VERB
ftr-310	1133	28	broader	broad	ADJ
ftr-310	1133	29	guidance	guidance	NOUN
ftr-310	1133	30	on	on	ADP
ftr-310	1133	31	which	which	PRON
ftr-310	1133	32	taxpayers	taxpayer	NOUN
ftr-310	1133	33	in	in	ADP
ftr-310	1133	34	general	general	ADJ
ftr-310	1133	35	could	could	AUX
ftr-310	1133	36	rely	rely	VERB
ftr-310	1133	37	.	.	PUNCT
ftr-310	1134	1	i	i	PRON
ftr-310	1134	2	d.	d.	PROPN
ftr-310	1134	3	167	167	NUM
ftr-310	1134	4	.	.	PUNCT
ftr-310	1135	1	compliance	compliance	NOUN
ftr-310	1135	2	with	with	ADP
ftr-310	1135	3	tax	tax	NOUN
ftr-310	1135	4	limits	limit	NOUN
ftr-310	1135	5	on	on	ADP
ftr-310	1135	6	mutual	mutual	ADJ
ftr-310	1135	7	fund	fund	NOUN
ftr-310	1135	8	commodity	commodity	NOUN
ftr-310	1135	9	speculation	speculation	NOUN
ftr-310	1135	10	:	:	PUNCT
ftr-310	1135	11	hearing	hear	VERB
ftr-310	1135	12	before	before	ADP
ftr-310	1135	13	the	the	DET
ftr-310	1135	14	permanent	permanent	ADJ
ftr-310	1135	15	subcomm	subcomm	NOUN
ftr-310	1135	16	.	.	PUNCT
ftr-310	1136	1	on	on	ADP
ftr-310	1136	2	investigations	investigation	NOUN
ftr-310	1136	3	of	of	ADP
ftr-310	1136	4	the	the	DET
ftr-310	1136	5	senate	senate	PROPN
ftr-310	1136	6	comm	comm	NOUN
ftr-310	1136	7	.	.	PUNCT
ftr-310	1137	1	on	on	ADP
ftr-310	1137	2	homeland	homeland	NOUN
ftr-310	1137	3	security	security	NOUN
ftr-310	1137	4	and	and	CCONJ
ftr-310	1137	5	governmental	governmental	ADJ
ftr-310	1137	6	affairs	affair	NOUN
ftr-310	1137	7	,	,	PUNCT
ftr-310	1137	8	112th	112th	PROPN
ftr-310	1137	9	cong	cong	NOUN
ftr-310	1137	10	.	.	PROPN
ftr-310	1137	11	5	5	NUM
ftr-310	1137	12	(	(	PUNCT
ftr-310	1137	13	2012	2012	NUM
ftr-310	1137	14	)	)	PUNCT
ftr-310	1137	15	(	(	PUNCT
ftr-310	1137	16	“	"	PUNCT
ftr-310	1137	17	by	by	ADP
ftr-310	1137	18	issuing	issue	VERB
ftr-310	1137	19	the	the	DET
ftr-310	1137	20	private	private	ADJ
ftr-310	1137	21	letter	letter	NOUN
ftr-310	1137	22	rulings	ruling	NOUN
ftr-310	1137	23	that	that	SCONJ
ftr-310	1137	24	it	it	PRON
ftr-310	1137	25	has	have	AUX
ftr-310	1137	26	issued	issue	VERB
ftr-310	1137	27	in	in	ADP
ftr-310	1137	28	the	the	DET
ftr-310	1137	29	mutual	mutual	ADJ
ftr-310	1137	30	fund	fund	NOUN
ftr-310	1137	31	area	area	NOUN
ftr-310	1137	32	,	,	PUNCT
ftr-310	1137	33	the	the	DET
ftr-310	1137	34	irs	irs	PROPN
ftr-310	1137	35	is	be	AUX
ftr-310	1137	36	undermining	undermine	VERB
ftr-310	1137	37	its	its	PRON
ftr-310	1137	38	own	own	ADJ
ftr-310	1137	39	longstanding	longstanding	ADJ
ftr-310	1137	40	efforts	effort	NOUN
ftr-310	1137	41	to	to	PART
ftr-310	1137	42	go	go	VERB
ftr-310	1137	43	after	after	ADP
ftr-310	1137	44	sham	sham	ADJ
ftr-310	1137	45	corporations	corporation	NOUN
ftr-310	1137	46	and	and	CCONJ
ftr-310	1137	47	transactions	transaction	NOUN
ftr-310	1137	48	that	that	PRON
ftr-310	1137	49	are	be	AUX
ftr-310	1137	50	used	use	VERB
ftr-310	1137	51	to	to	PART
ftr-310	1137	52	avoid	avoid	VERB
ftr-310	1137	53	paying	pay	VERB
ftr-310	1137	54	a	a	DET
ftr-310	1137	55	tax	tax	NOUN
ftr-310	1137	56	.	.	PUNCT
ftr-310	1137	57	”	"	PUNCT
ftr-310	1137	58	)	)	PUNCT
ftr-310	1137	59	.	.	PUNCT
ftr-310	1138	1	2013	2013	NUM
ftr-310	1138	2	]	]	PUNCT
ftr-310	1138	3	preventing	prevent	VERB
ftr-310	1138	4	i.r.s	i.r.	NOUN
ftr-310	1138	5	.	.	PUNCT
ftr-310	1139	1	abuse	abuse	NOUN
ftr-310	1139	2	of	of	ADP
ftr-310	1139	3	the	the	DET
ftr-310	1139	4	tax	tax	NOUN
ftr-310	1139	5	system	system	NOUN
ftr-310	1139	6	251	251	NUM
ftr-310	1139	7	specifically	specifically	ADV
ftr-310	1139	8	on	on	ADP
ftr-310	1139	9	issues	issue	NOUN
ftr-310	1139	10	of	of	ADP
ftr-310	1139	11	tax	tax	NOUN
ftr-310	1139	12	administration	administration	NOUN
ftr-310	1139	13	.	.	PUNCT
ftr-310	1140	1	moreover	moreover	ADV
ftr-310	1140	2	,	,	PUNCT
ftr-310	1140	3	i.r.s	i.r.s	PROPN
ftr-310	1140	4	.	.	PUNCT
ftr-310	1141	1	employees	employee	NOUN
ftr-310	1141	2	would	would	AUX
ftr-310	1141	3	not	not	PART
ftr-310	1141	4	face	face	VERB
ftr-310	1141	5	the	the	DET
ftr-310	1141	6	major	major	ADJ
ftr-310	1141	7	issues	issue	NOUN
ftr-310	1141	8	(	(	PUNCT
ftr-310	1141	9	besides	besides	SCONJ
ftr-310	1141	10	standing	stand	VERB
ftr-310	1141	11	)	)	PUNCT
ftr-310	1141	12	that	that	PRON
ftr-310	1141	13	would	would	AUX
ftr-310	1141	14	impede	impede	VERB
ftr-310	1141	15	third	third	ADJ
ftr-310	1141	16	parties	party	NOUN
ftr-310	1141	17	from	from	ADP
ftr-310	1141	18	challenging	challenge	VERB
ftr-310	1141	19	the	the	DET
ftr-310	1141	20	i.r.s	i.r.	NOUN
ftr-310	1141	21	.	.	PUNCT
ftr-310	1141	22	’s	’s	AUX
ftr-310	1141	23	placing	place	VERB
ftr-310	1141	24	form	form	NOUN
ftr-310	1141	25	over	over	ADP
ftr-310	1141	26	substance	substance	NOUN
ftr-310	1141	27	.	.	PUNCT
ftr-310	1142	1	because	because	SCONJ
ftr-310	1142	2	the	the	DET
ftr-310	1142	3	i.r.s	i.r.	NOUN
ftr-310	1142	4	.	.	PUNCT
ftr-310	1142	5	does	do	AUX
ftr-310	1142	6	not	not	PART
ftr-310	1142	7	manage	manage	VERB
ftr-310	1142	8	mutual	mutual	ADJ
ftr-310	1142	9	funds	fund	NOUN
ftr-310	1142	10	,	,	PUNCT
ftr-310	1142	11	employees	employee	NOUN
ftr-310	1142	12	in	in	ADP
ftr-310	1142	13	a	a	DET
ftr-310	1142	14	watchdog	watchdog	NOUN
ftr-310	1142	15	office	office	NOUN
ftr-310	1142	16	could	could	AUX
ftr-310	1142	17	not	not	PART
ftr-310	1142	18	decide	decide	VERB
ftr-310	1142	19	to	to	PART
ftr-310	1142	20	pursue	pursue	VERB
ftr-310	1142	21	their	their	PRON
ftr-310	1142	22	own	own	ADJ
ftr-310	1142	23	private	private	ADJ
ftr-310	1142	24	letter	letter	NOUN
ftr-310	1142	25	ruling	rule	VERB
ftr-310	1142	26	rather	rather	ADV
ftr-310	1142	27	than	than	ADP
ftr-310	1142	28	challenging	challenge	VERB
ftr-310	1142	29	the	the	DET
ftr-310	1142	30	i.r.s	i.r.	NOUN
ftr-310	1142	31	.	.	PUNCT
ftr-310	1142	32	’s	’s	PART
ftr-310	1142	33	promulgation	promulgation	NOUN
ftr-310	1142	34	of	of	ADP
ftr-310	1142	35	such	such	ADJ
ftr-310	1142	36	rulings	ruling	NOUN
ftr-310	1142	37	.	.	PUNCT
ftr-310	1143	1	in	in	ADP
ftr-310	1143	2	addition	addition	NOUN
ftr-310	1143	3	,	,	PUNCT
ftr-310	1143	4	they	they	PRON
ftr-310	1143	5	would	would	AUX
ftr-310	1143	6	not	not	PART
ftr-310	1143	7	face	face	VERB
ftr-310	1143	8	the	the	DET
ftr-310	1143	9	costs	cost	NOUN
ftr-310	1143	10	of	of	ADP
ftr-310	1143	11	litigating	litigate	VERB
ftr-310	1143	12	such	such	DET
ftr-310	1143	13	a	a	DET
ftr-310	1143	14	case	case	NOUN
ftr-310	1143	15	,	,	PUNCT
ftr-310	1143	16	with	with	ADP
ftr-310	1143	17	no	no	DET
ftr-310	1143	18	hope	hope	NOUN
ftr-310	1143	19	of	of	ADP
ftr-310	1143	20	monetary	monetary	ADJ
ftr-310	1143	21	relief	relief	NOUN
ftr-310	1143	22	.	.	PUNCT
ftr-310	1144	1	moreover	moreover	ADV
ftr-310	1144	2	,	,	PUNCT
ftr-310	1144	3	placing	place	VERB
ftr-310	1144	4	enforcement	enforcement	NOUN
ftr-310	1144	5	in	in	ADP
ftr-310	1144	6	an	an	DET
ftr-310	1144	7	office	office	NOUN
ftr-310	1144	8	in	in	ADP
ftr-310	1144	9	the	the	DET
ftr-310	1144	10	i.r.s	i.r.s	NOUN
ftr-310	1144	11	.	.	PUNCT
ftr-310	1145	1	would	would	AUX
ftr-310	1145	2	present	present	VERB
ftr-310	1145	3	certain	certain	ADJ
ftr-310	1145	4	advantages	advantage	NOUN
ftr-310	1145	5	over	over	ADP
ftr-310	1145	6	either	either	CCONJ
ftr-310	1145	7	congressional	congressional	ADJ
ftr-310	1145	8	or	or	CCONJ
ftr-310	1145	9	third	third	ADJ
ftr-310	1145	10	-	-	PUNCT
ftr-310	1145	11	party	party	NOUN
ftr-310	1145	12	enforcement	enforcement	NOUN
ftr-310	1145	13	.	.	PUNCT
ftr-310	1146	1	if	if	SCONJ
ftr-310	1146	2	taxpayers	taxpayer	NOUN
ftr-310	1146	3	challenged	challenge	VERB
ftr-310	1146	4	the	the	DET
ftr-310	1146	5	i.r.s	i.r.	NOUN
ftr-310	1146	6	.	.	PUNCT
ftr-310	1147	1	every	every	DET
ftr-310	1147	2	time	time	NOUN
ftr-310	1147	3	it	it	PRON
ftr-310	1147	4	recognized	recognize	VERB
ftr-310	1147	5	a	a	DET
ftr-310	1147	6	taxpayer	taxpayer	NOUN
ftr-310	1147	7	’s	’s	PART
ftr-310	1147	8	compliance	compliance	NOUN
ftr-310	1147	9	with	with	ADP
ftr-310	1147	10	formal	formal	ADJ
ftr-310	1147	11	requirements	requirement	NOUN
ftr-310	1147	12	that	that	PRON
ftr-310	1147	13	had	have	VERB
ftr-310	1147	14	no	no	DET
ftr-310	1147	15	substance	substance	NOUN
ftr-310	1147	16	,	,	PUNCT
ftr-310	1147	17	administering	administer	VERB
ftr-310	1147	18	the	the	DET
ftr-310	1147	19	tax	tax	NOUN
ftr-310	1147	20	law	law	NOUN
ftr-310	1147	21	could	could	AUX
ftr-310	1147	22	become	become	VERB
ftr-310	1147	23	unwieldy	unwieldy	ADJ
ftr-310	1147	24	and	and	CCONJ
ftr-310	1147	25	overly	overly	ADV
ftr-310	1147	26	-	-	PUNCT
ftr-310	1147	27	expensive	expensive	ADJ
ftr-310	1147	28	.	.	PUNCT
ftr-310	1148	1	the	the	DET
ftr-310	1148	2	convenience	convenience	NOUN
ftr-310	1148	3	and	and	CCONJ
ftr-310	1148	4	efficiency	efficiency	NOUN
ftr-310	1148	5	of	of	ADP
ftr-310	1148	6	permitting	permit	VERB
ftr-310	1148	7	taxpayers	taxpayer	NOUN
ftr-310	1148	8	to	to	PART
ftr-310	1148	9	,	,	PUNCT
ftr-310	1148	10	for	for	ADP
ftr-310	1148	11	example	example	NOUN
ftr-310	1148	12	,	,	PUNCT
ftr-310	1148	13	make	make	VERB
ftr-310	1148	14	entity	entity	NOUN
ftr-310	1148	15	elections	election	NOUN
ftr-310	1148	16	for	for	ADP
ftr-310	1148	17	tax	tax	NOUN
ftr-310	1148	18	purposes	purpose	NOUN
ftr-310	1148	19	would	would	AUX
ftr-310	1148	20	dissolve	dissolve	VERB
ftr-310	1148	21	,	,	PUNCT
ftr-310	1148	22	and	and	CCONJ
ftr-310	1148	23	,	,	PUNCT
ftr-310	1148	24	in	in	ADP
ftr-310	1148	25	spite	spite	NOUN
ftr-310	1148	26	of	of	ADP
ftr-310	1148	27	their	their	PRON
ftr-310	1148	28	complexity	complexity	NOUN
ftr-310	1148	29	,	,	PUNCT
ftr-310	1148	30	the	the	DET
ftr-310	1148	31	previous	previous	ADJ
ftr-310	1148	32	facts	fact	NOUN
ftr-310	1148	33	-	-	PUNCT
ftr-310	1148	34	and	and	CCONJ
ftr-310	1148	35	-	-	PUNCT
ftr-310	1148	36	circumstances	circumstance	NOUN
ftr-310	1148	37	test	test	NOUN
ftr-310	1148	38	may	may	AUX
ftr-310	1148	39	become	become	VERB
ftr-310	1148	40	a	a	DET
ftr-310	1148	41	more	more	ADV
ftr-310	1148	42	efficient	efficient	ADJ
ftr-310	1148	43	process	process	NOUN
ftr-310	1148	44	.	.	PUNCT
ftr-310	1149	1	an	an	DET
ftr-310	1149	2	office	office	NOUN
ftr-310	1149	3	in	in	ADP
ftr-310	1149	4	the	the	DET
ftr-310	1149	5	i.r.s	i.r.s	NOUN
ftr-310	1149	6	.	.	PUNCT
ftr-310	1149	7	,	,	PUNCT
ftr-310	1149	8	on	on	ADP
ftr-310	1149	9	the	the	DET
ftr-310	1149	10	other	other	ADJ
ftr-310	1149	11	hand	hand	NOUN
ftr-310	1149	12	,	,	PUNCT
ftr-310	1149	13	could	could	AUX
ftr-310	1149	14	develop	develop	VERB
ftr-310	1149	15	the	the	DET
ftr-310	1149	16	expertise	expertise	NOUN
ftr-310	1149	17	necessary	necessary	ADJ
ftr-310	1149	18	to	to	PART
ftr-310	1149	19	differentiate	differentiate	VERB
ftr-310	1149	20	between	between	ADP
ftr-310	1149	21	permissible	permissible	ADJ
ftr-310	1149	22	and	and	CCONJ
ftr-310	1149	23	impermissible	impermissible	ADJ
ftr-310	1149	24	situations	situation	NOUN
ftr-310	1149	25	for	for	ADP
ftr-310	1149	26	permitting	permit	VERB
ftr-310	1149	27	purely	purely	ADV
ftr-310	1149	28	formal	formal	ADJ
ftr-310	1149	29	actions	action	NOUN
ftr-310	1149	30	.	.	PUNCT
ftr-310	1150	1	168	168	NUM
ftr-310	1150	2	an	an	DET
ftr-310	1150	3	office	office	NOUN
ftr-310	1150	4	within	within	ADP
ftr-310	1150	5	the	the	DET
ftr-310	1150	6	i.r.s	i.r.s	NOUN
ftr-310	1150	7	.	.	PUNCT
ftr-310	1150	8	charged	charge	VERB
ftr-310	1150	9	with	with	ADP
ftr-310	1150	10	challenging	challenge	VERB
ftr-310	1150	11	the	the	DET
ftr-310	1150	12	i.r.s	i.r.	NOUN
ftr-310	1150	13	.	.	PROPN
ftr-310	1150	14	’s	’s	PROPN
ftr-310	1150	15	administration	administration	NOUN
ftr-310	1150	16	of	of	ADP
ftr-310	1150	17	the	the	DET
ftr-310	1150	18	tax	tax	NOUN
ftr-310	1150	19	law	law	NOUN
ftr-310	1150	20	would	would	AUX
ftr-310	1150	21	,	,	PUNCT
ftr-310	1150	22	of	of	ADP
ftr-310	1150	23	course	course	NOUN
ftr-310	1150	24	,	,	PUNCT
ftr-310	1150	25	face	face	VERB
ftr-310	1150	26	significant	significant	ADJ
ftr-310	1150	27	problems	problem	NOUN
ftr-310	1150	28	,	,	PUNCT
ftr-310	1150	29	especially	especially	ADV
ftr-310	1150	30	the	the	DET
ftr-310	1150	31	inside	inside	NOUN
ftr-310	1150	32	-	-	PUNCT
ftr-310	1150	33	outside	outside	NOUN
ftr-310	1150	34	problem	problem	NOUN
ftr-310	1150	35	and	and	CCONJ
ftr-310	1150	36	the	the	DET
ftr-310	1150	37	dissonance	dissonance	NOUN
ftr-310	1150	38	of	of	ADP
ftr-310	1150	39	challenging	challenge	VERB
ftr-310	1150	40	the	the	DET
ftr-310	1150	41	organization	organization	NOUN
ftr-310	1150	42	of	of	ADP
ftr-310	1150	43	which	which	PRON
ftr-310	1150	44	it	it	PRON
ftr-310	1150	45	is	be	AUX
ftr-310	1150	46	part	part	NOUN
ftr-310	1150	47	.	.	PUNCT
ftr-310	1151	1	169	169	NUM
ftr-310	1151	2	the	the	DET
ftr-310	1151	3	history	history	NOUN
ftr-310	1151	4	of	of	ADP
ftr-310	1151	5	the	the	DET
ftr-310	1151	6	office	office	NOUN
ftr-310	1151	7	of	of	ADP
ftr-310	1151	8	the	the	DET
ftr-310	1151	9	taxpayer	taxpayer	NOUN
ftr-310	1151	10	advocate	advocate	NOUN
ftr-310	1151	11	demonstrates	demonstrate	VERB
ftr-310	1151	12	that	that	SCONJ
ftr-310	1151	13	these	these	DET
ftr-310	1151	14	problems	problem	NOUN
ftr-310	1151	15	are	be	AUX
ftr-310	1151	16	real	real	ADJ
ftr-310	1151	17	and	and	CCONJ
ftr-310	1151	18	significant	significant	ADJ
ftr-310	1151	19	.	.	PUNCT
ftr-310	1152	1	but	but	CCONJ
ftr-310	1152	2	the	the	DET
ftr-310	1152	3	current	current	ADJ
ftr-310	1152	4	success	success	NOUN
ftr-310	1152	5	of	of	ADP
ftr-310	1152	6	the	the	DET
ftr-310	1152	7	taxpayer	taxpayer	NOUN
ftr-310	1152	8	advocate	advocate	NOUN
ftr-310	1152	9	demonstrates	demonstrate	VERB
ftr-310	1152	10	that	that	SCONJ
ftr-310	1152	11	they	they	PRON
ftr-310	1152	12	are	be	AUX
ftr-310	1152	13	not	not	PART
ftr-310	1152	14	insuperable	insuperable	ADJ
ftr-310	1152	15	.	.	PUNCT
ftr-310	1153	1	the	the	DET
ftr-310	1153	2	office	office	NOUN
ftr-310	1153	3	must	must	AUX
ftr-310	1153	4	,	,	PUNCT
ftr-310	1153	5	however	however	ADV
ftr-310	1153	6	,	,	PUNCT
ftr-310	1153	7	be	be	AUX
ftr-310	1153	8	designed	design	VERB
ftr-310	1153	9	carefully	carefully	ADV
ftr-310	1153	10	to	to	PART
ftr-310	1153	11	take	take	VERB
ftr-310	1153	12	into	into	ADP
ftr-310	1153	13	account	account	NOUN
ftr-310	1153	14	both	both	DET
ftr-310	1153	15	the	the	DET
ftr-310	1153	16	conflicts	conflict	NOUN
ftr-310	1153	17	and	and	CCONJ
ftr-310	1153	18	the	the	DET
ftr-310	1153	19	appearance	appearance	NOUN
ftr-310	1153	20	of	of	ADP
ftr-310	1153	21	conflicts	conflict	NOUN
ftr-310	1153	22	.	.	PUNCT
ftr-310	1154	1	although	although	SCONJ
ftr-310	1154	2	the	the	DET
ftr-310	1154	3	office	office	NOUN
ftr-310	1154	4	of	of	ADP
ftr-310	1154	5	the	the	DET
ftr-310	1154	6	taxpayer	taxpayer	NOUN
ftr-310	1154	7	advocate	advocate	NOUN
ftr-310	1154	8	provides	provide	VERB
ftr-310	1154	9	a	a	DET
ftr-310	1154	10	model	model	NOUN
ftr-310	1154	11	for	for	ADP
ftr-310	1154	12	creating	create	VERB
ftr-310	1154	13	a	a	DET
ftr-310	1154	14	watchdog	watchdog	NOUN
ftr-310	1154	15	within	within	ADP
ftr-310	1154	16	the	the	DET
ftr-310	1154	17	i.r.s	i.r.s	NOUN
ftr-310	1154	18	.	.	PUNCT
ftr-310	1154	19	,	,	PUNCT
ftr-310	1154	20	the	the	DET
ftr-310	1154	21	taxpayer	taxpayer	NOUN
ftr-310	1154	22	advocate	advocate	NOUN
ftr-310	1154	23	,	,	PUNCT
ftr-310	1154	24	as	as	SCONJ
ftr-310	1154	25	it	it	PRON
ftr-310	1154	26	currently	currently	ADV
ftr-310	1154	27	stands	stand	VERB
ftr-310	1154	28	,	,	PUNCT
ftr-310	1154	29	can	can	AUX
ftr-310	1154	30	not	not	PART
ftr-310	1154	31	function	function	VERB
ftr-310	1154	32	as	as	ADP
ftr-310	1154	33	that	that	DET
ftr-310	1154	34	watchdog	watchdog	NOUN
ftr-310	1154	35	for	for	ADP
ftr-310	1154	36	a	a	DET
ftr-310	1154	37	number	number	NOUN
ftr-310	1154	38	of	of	ADP
ftr-310	1154	39	reasons	reason	NOUN
ftr-310	1154	40	.	.	PUNCT
ftr-310	1155	1	the	the	DET
ftr-310	1155	2	office	office	NOUN
ftr-310	1155	3	of	of	ADP
ftr-310	1155	4	the	the	DET
ftr-310	1155	5	taxpayer	taxpayer	NOUN
ftr-310	1155	6	advocate	advocate	NOUN
ftr-310	1155	7	is	be	AUX
ftr-310	1155	8	charged	charge	VERB
ftr-310	1155	9	with	with	ADP
ftr-310	1155	10	improving	improve	VERB
ftr-310	1155	11	taxpayers	taxpayer	NOUN
ftr-310	1155	12	’	'	PUNCT
ftr-310	1155	13	experience	experience	NOUN
ftr-310	1155	14	in	in	ADP
ftr-310	1155	15	dealing	deal	VERB
ftr-310	1155	16	with	with	ADP
ftr-310	1155	17	the	the	DET
ftr-310	1155	18	i.r.s	i.r.	NOUN
ftr-310	1155	19	.	.	PUNCT
ftr-310	1155	20	;	;	PUNCT
ftr-310	1155	21	the	the	DET
ftr-310	1155	22	national	national	ADJ
ftr-310	1155	23	taxpayer	taxpayer	NOUN
ftr-310	1155	24	advocate	advocate	VERB
ftr-310	1155	25	not	not	PART
ftr-310	1155	26	only	only	ADV
ftr-310	1155	27	needs	need	VERB
ftr-310	1155	28	to	to	PART
ftr-310	1155	29	have	have	VERB
ftr-310	1155	30	experience	experience	NOUN
ftr-310	1155	31	with	with	ADP
ftr-310	1155	32	the	the	DET
ftr-310	1155	33	tax	tax	NOUN
ftr-310	1155	34	law	law	NOUN
ftr-310	1155	35	,	,	PUNCT
ftr-310	1155	36	but	but	CCONJ
ftr-310	1155	37	she	she	PRON
ftr-310	1155	38	must	must	AUX
ftr-310	1155	39	have	have	VERB
ftr-310	1155	40	“	"	PUNCT
ftr-310	1155	41	a	a	DET
ftr-310	1155	42	background	background	NOUN
ftr-310	1155	43	in	in	ADP
ftr-310	1155	44	customer	customer	NOUN
ftr-310	1155	45	service	service	NOUN
ftr-310	1155	46	.	.	PUNCT
ftr-310	1155	47	”	"	PUNCT
ftr-310	1156	1	170	170	NUM
ftr-310	1156	2	preventing	prevent	VERB
ftr-310	1156	3	the	the	DET
ftr-310	1156	4	i.r.s	i.r.	NOUN
ftr-310	1156	5	.	.	PUNCT
ftr-310	1157	1	from	from	ADP
ftr-310	1157	2	recognizing	recognize	VERB
ftr-310	1157	3	substance	substance	NOUN
ftr-310	1157	4	-	-	PUNCT
ftr-310	1157	5	free	free	ADJ
ftr-310	1157	6	transactions	transaction	NOUN
ftr-310	1157	7	does	do	VERB
ftr-310	1157	8	nothing	nothing	PRON
ftr-310	1157	9	to	to	PART
ftr-310	1157	10	improve	improve	VERB
ftr-310	1157	11	an	an	DET
ftr-310	1157	12	individual	individual	ADJ
ftr-310	1157	13	taxpayer	taxpayer	NOUN
ftr-310	1157	14	’s	’s	PART
ftr-310	1157	15	interaction	interaction	NOUN
ftr-310	1157	16	with	with	ADP
ftr-310	1157	17	the	the	DET
ftr-310	1157	18	i.r.s	i.r.s	NOUN
ftr-310	1157	19	.	.	PUNCT
ftr-310	1158	1	it	it	PRON
ftr-310	1158	2	maintains	maintain	VERB
ftr-310	1158	3	the	the	DET
ftr-310	1158	4	integrity	integrity	NOUN
ftr-310	1158	5	of	of	ADP
ftr-310	1158	6	the	the	DET
ftr-310	1158	7	tax	tax	NOUN
ftr-310	1158	8	law	law	NOUN
ftr-310	1158	9	,	,	PUNCT
ftr-310	1158	10	which	which	PRON
ftr-310	1158	11	provides	provide	VERB
ftr-310	1158	12	a	a	DET
ftr-310	1158	13	collective	collective	ADJ
ftr-310	1158	14	benefit	benefit	NOUN
ftr-310	1158	15	to	to	ADP
ftr-310	1158	16	taxpayers	taxpayer	NOUN
ftr-310	1158	17	,	,	PUNCT
ftr-310	1158	18	but	but	CCONJ
ftr-310	1158	19	the	the	DET
ftr-310	1158	20	office	office	NOUN
ftr-310	1158	21	of	of	ADP
ftr-310	1158	22	the	the	DET
ftr-310	1158	23	taxpayer	taxpayer	NOUN
ftr-310	1158	24	advocate	advocate	NOUN
ftr-310	1158	25	was	be	AUX
ftr-310	1158	26	created	create	VERB
ftr-310	1158	27	to	to	PART
ftr-310	1158	28	provide	provide	VERB
ftr-310	1158	29	individual	individual	ADJ
ftr-310	1158	30	,	,	PUNCT
ftr-310	1158	31	not	not	PART
ftr-310	1158	32	collective	collective	ADJ
ftr-310	1158	33	,	,	PUNCT
ftr-310	1158	34	benefit	benefit	NOUN
ftr-310	1158	35	.	.	PUNCT
ftr-310	1159	1	168	168	NUM
ftr-310	1159	2	.	.	PUNCT
ftr-310	1160	1	for	for	SCONJ
ftr-310	1160	2	the	the	DET
ftr-310	1160	3	group	group	NOUN
ftr-310	1160	4	to	to	PART
ftr-310	1160	5	be	be	AUX
ftr-310	1160	6	able	able	ADJ
ftr-310	1160	7	to	to	PART
ftr-310	1160	8	differentiate	differentiate	VERB
ftr-310	1160	9	permissible	permissible	ADJ
ftr-310	1160	10	and	and	CCONJ
ftr-310	1160	11	impermissible	impermissible	ADJ
ftr-310	1160	12	formal	formal	ADJ
ftr-310	1160	13	primacy	primacy	NOUN
ftr-310	1160	14	,	,	PUNCT
ftr-310	1160	15	it	it	PRON
ftr-310	1160	16	necessarily	necessarily	ADV
ftr-310	1160	17	must	must	AUX
ftr-310	1160	18	be	be	AUX
ftr-310	1160	19	composed	compose	VERB
ftr-310	1160	20	of	of	ADP
ftr-310	1160	21	individuals	individual	NOUN
ftr-310	1160	22	with	with	ADP
ftr-310	1160	23	significant	significant	ADJ
ftr-310	1160	24	knowledge	knowledge	NOUN
ftr-310	1160	25	of	of	ADP
ftr-310	1160	26	the	the	DET
ftr-310	1160	27	tax	tax	NOUN
ftr-310	1160	28	law	law	NOUN
ftr-310	1160	29	and	and	CCONJ
ftr-310	1160	30	practice	practice	NOUN
ftr-310	1160	31	.	.	PUNCT
ftr-310	1161	1	see	see	VERB
ftr-310	1161	2	infra	infra	NOUN
ftr-310	1161	3	section	section	NOUN
ftr-310	1161	4	v.b	v.b	PROPN
ftr-310	1161	5	.	.	PROPN
ftr-310	1161	6	169	169	NUM
ftr-310	1161	7	.	.	PUNCT
ftr-310	1162	1	see	see	VERB
ftr-310	1162	2	supra	supra	PROPN
ftr-310	1162	3	note	note	PROPN
ftr-310	1162	4	152	152	NUM
ftr-310	1162	5	and	and	CCONJ
ftr-310	1162	6	accompanying	accompany	VERB
ftr-310	1162	7	text	text	NOUN
ftr-310	1162	8	.	.	PUNCT
ftr-310	1163	1	170	170	NUM
ftr-310	1163	2	.	.	PUNCT
ftr-310	1163	3	i.r.c	i.r.c	NOUN
ftr-310	1163	4	.	.	PUNCT
ftr-310	1164	1	§	§	PROPN
ftr-310	1164	2	7803(c)(1)(b)(iii)(i	7803(c)(1)(b)(iii)(i	NUM
ftr-310	1164	3	)	)	PUNCT
ftr-310	1164	4	.	.	PUNCT
ftr-310	1165	1	252	252	NUM
ftr-310	1165	2	florida	florida	PROPN
ftr-310	1165	3	tax	tax	NOUN
ftr-310	1165	4	review	review	NOUN
ftr-310	1165	5	[	[	X
ftr-310	1165	6	vol	vol	NOUN
ftr-310	1165	7	.	.	PUNCT
ftr-310	1165	8	14:6	14:6	NUM
ftr-310	1165	9	moreover	moreover	ADV
ftr-310	1165	10	,	,	PUNCT
ftr-310	1165	11	the	the	DET
ftr-310	1165	12	office	office	NOUN
ftr-310	1165	13	of	of	ADP
ftr-310	1165	14	the	the	DET
ftr-310	1165	15	taxpayer	taxpayer	NOUN
ftr-310	1165	16	advocate	advocate	NOUN
ftr-310	1165	17	would	would	AUX
ftr-310	1165	18	lack	lack	VERB
ftr-310	1165	19	the	the	DET
ftr-310	1165	20	ability	ability	NOUN
ftr-310	1165	21	to	to	PART
ftr-310	1165	22	enforce	enforce	VERB
ftr-310	1165	23	its	its	PRON
ftr-310	1165	24	decisions	decision	NOUN
ftr-310	1165	25	even	even	ADV
ftr-310	1165	26	if	if	SCONJ
ftr-310	1165	27	it	it	PRON
ftr-310	1165	28	took	take	VERB
ftr-310	1165	29	on	on	ADP
ftr-310	1165	30	the	the	DET
ftr-310	1165	31	proposed	propose	VERB
ftr-310	1165	32	watchdog	watchdog	NOUN
ftr-310	1165	33	role	role	NOUN
ftr-310	1165	34	.	.	PUNCT
ftr-310	1166	1	currently	currently	ADV
ftr-310	1166	2	,	,	PUNCT
ftr-310	1166	3	the	the	DET
ftr-310	1166	4	office	office	NOUN
ftr-310	1166	5	of	of	ADP
ftr-310	1166	6	the	the	DET
ftr-310	1166	7	taxpayer	taxpayer	NOUN
ftr-310	1166	8	advocate	advocate	NOUN
ftr-310	1166	9	essentially	essentially	ADV
ftr-310	1166	10	does	do	VERB
ftr-310	1166	11	two	two	NUM
ftr-310	1166	12	things	thing	NOUN
ftr-310	1166	13	:	:	PUNCT
ftr-310	1166	14	it	it	PRON
ftr-310	1166	15	helps	help	VERB
ftr-310	1166	16	taxpayers	taxpayer	NOUN
ftr-310	1166	17	resolve	resolve	VERB
ftr-310	1166	18	their	their	PRON
ftr-310	1166	19	problems	problem	NOUN
ftr-310	1166	20	with	with	ADP
ftr-310	1166	21	the	the	DET
ftr-310	1166	22	i.r.s	i.r.	NOUN
ftr-310	1166	23	.	.	PUNCT
ftr-310	1166	24	,	,	PUNCT
ftr-310	1166	25	and	and	CCONJ
ftr-310	1166	26	it	it	PRON
ftr-310	1166	27	makes	make	VERB
ftr-310	1166	28	an	an	DET
ftr-310	1166	29	annual	annual	ADJ
ftr-310	1166	30	report	report	NOUN
ftr-310	1166	31	to	to	ADP
ftr-310	1166	32	congress	congress	PROPN
ftr-310	1166	33	detailing	detail	VERB
ftr-310	1166	34	areas	area	NOUN
ftr-310	1166	35	in	in	ADP
ftr-310	1166	36	which	which	PRON
ftr-310	1166	37	taxpayers	taxpayer	NOUN
ftr-310	1166	38	and	and	CCONJ
ftr-310	1166	39	the	the	DET
ftr-310	1166	40	i.r.s	i.r.s	NOUN
ftr-310	1166	41	.	.	PUNCT
ftr-310	1167	1	clash	clash	VERB
ftr-310	1167	2	and	and	CCONJ
ftr-310	1167	3	proposing	propose	VERB
ftr-310	1167	4	administrative	administrative	ADJ
ftr-310	1167	5	and	and	CCONJ
ftr-310	1167	6	legislative	legislative	ADJ
ftr-310	1167	7	changes	change	NOUN
ftr-310	1167	8	that	that	PRON
ftr-310	1167	9	would	would	AUX
ftr-310	1167	10	ameliorate	ameliorate	VERB
ftr-310	1167	11	these	these	DET
ftr-310	1167	12	clashes	clash	NOUN
ftr-310	1167	13	.	.	PUNCT
ftr-310	1168	1	171	171	NUM
ftr-310	1168	2	the	the	DET
ftr-310	1168	3	office	office	NOUN
ftr-310	1168	4	of	of	ADP
ftr-310	1168	5	the	the	DET
ftr-310	1168	6	taxpayer	taxpayer	NOUN
ftr-310	1168	7	advocate	advocate	NOUN
ftr-310	1168	8	can	can	AUX
ftr-310	1168	9	not	not	PART
ftr-310	1168	10	,	,	PUNCT
ftr-310	1168	11	however	however	ADV
ftr-310	1168	12	,	,	PUNCT
ftr-310	1168	13	sue	sue	VERB
ftr-310	1168	14	the	the	DET
ftr-310	1168	15	i.r.s	i.r.s	NOUN
ftr-310	1168	16	.	.	PUNCT
ftr-310	1169	1	to	to	PART
ftr-310	1169	2	halt	halt	VERB
ftr-310	1169	3	the	the	DET
ftr-310	1169	4	problems	problem	NOUN
ftr-310	1169	5	or	or	CCONJ
ftr-310	1169	6	enforce	enforce	VERB
ftr-310	1169	7	its	its	PRON
ftr-310	1169	8	proposed	propose	VERB
ftr-310	1169	9	solutions	solution	NOUN
ftr-310	1169	10	.	.	PUNCT
ftr-310	1170	1	172	172	NUM
ftr-310	1170	2	and	and	CCONJ
ftr-310	1170	3	the	the	DET
ftr-310	1170	4	limitations	limitation	NOUN
ftr-310	1170	5	on	on	ADP
ftr-310	1170	6	the	the	DET
ftr-310	1170	7	office	office	NOUN
ftr-310	1170	8	of	of	ADP
ftr-310	1170	9	the	the	DET
ftr-310	1170	10	taxpayer	taxpayer	NOUN
ftr-310	1170	11	advocate	advocate	NOUN
ftr-310	1170	12	’s	’s	PART
ftr-310	1170	13	litigation	litigation	NOUN
ftr-310	1170	14	are	be	AUX
ftr-310	1170	15	not	not	PART
ftr-310	1170	16	limited	limit	VERB
ftr-310	1170	17	to	to	ADP
ftr-310	1170	18	its	its	PRON
ftr-310	1170	19	inability	inability	NOUN
ftr-310	1170	20	to	to	PART
ftr-310	1170	21	engage	engage	VERB
ftr-310	1170	22	counsel	counsel	NOUN
ftr-310	1170	23	.	.	PUNCT
ftr-310	1171	1	the	the	DET
ftr-310	1171	2	taxpayer	taxpayer	NOUN
ftr-310	1171	3	advocate	advocate	NOUN
ftr-310	1171	4	can	can	AUX
ftr-310	1171	5	not	not	PART
ftr-310	1171	6	file	file	VERB
ftr-310	1171	7	amicus	amicus	NOUN
ftr-310	1171	8	curiae	curiae	NOUN
ftr-310	1171	9	briefs	brief	NOUN
ftr-310	1171	10	that	that	PRON
ftr-310	1171	11	relate	relate	VERB
ftr-310	1171	12	to	to	ADP
ftr-310	1171	13	taxpayer	taxpayer	NOUN
ftr-310	1171	14	rights	right	NOUN
ftr-310	1171	15	.	.	PUNCT
ftr-310	1172	1	173	173	NUM
ftr-310	1172	2	moreover	moreover	ADV
ftr-310	1172	3	,	,	PUNCT
ftr-310	1172	4	although	although	SCONJ
ftr-310	1172	5	the	the	DET
ftr-310	1172	6	taxpayer	taxpayer	NOUN
ftr-310	1172	7	advocate	advocate	NOUN
ftr-310	1172	8	can	can	AUX
ftr-310	1172	9	comment	comment	VERB
ftr-310	1172	10	on	on	ADP
ftr-310	1172	11	proposed	propose	VERB
ftr-310	1172	12	rules	rule	NOUN
ftr-310	1172	13	and	and	CCONJ
ftr-310	1172	14	regulations	regulation	NOUN
ftr-310	1172	15	promulgated	promulgate	VERB
ftr-310	1172	16	by	by	ADP
ftr-310	1172	17	the	the	DET
ftr-310	1172	18	i.r.s	i.r.	NOUN
ftr-310	1172	19	.	.	PROPN
ftr-310	1172	20	,	,	PUNCT
ftr-310	1172	21	the	the	DET
ftr-310	1172	22	i.r.s	i.r.s	NOUN
ftr-310	1172	23	.	.	PUNCT
ftr-310	1173	1	has	have	VERB
ftr-310	1173	2	no	no	DET
ftr-310	1173	3	obligation	obligation	NOUN
ftr-310	1173	4	to	to	PART
ftr-310	1173	5	consider	consider	VERB
ftr-310	1173	6	the	the	DET
ftr-310	1173	7	taxpayer	taxpayer	NOUN
ftr-310	1173	8	advocate	advocate	NOUN
ftr-310	1173	9	’s	’s	PART
ftr-310	1173	10	comments	comment	NOUN
ftr-310	1173	11	.	.	PUNCT
ftr-310	1174	1	174	174	NUM
ftr-310	1174	2	in	in	ADP
ftr-310	1174	3	light	light	NOUN
ftr-310	1174	4	of	of	ADP
ftr-310	1174	5	its	its	PRON
ftr-310	1174	6	limited	limited	ADJ
ftr-310	1174	7	recourse	recourse	NOUN
ftr-310	1174	8	,	,	PUNCT
ftr-310	1174	9	any	any	DET
ftr-310	1174	10	success	success	NOUN
ftr-310	1174	11	the	the	DET
ftr-310	1174	12	taxpayer	taxpayer	NOUN
ftr-310	1174	13	advocate	advocate	NOUN
ftr-310	1174	14	enjoys	enjoy	VERB
ftr-310	1174	15	is	be	AUX
ftr-310	1174	16	a	a	DET
ftr-310	1174	17	testament	testament	NOUN
ftr-310	1174	18	to	to	ADP
ftr-310	1174	19	its	its	PRON
ftr-310	1174	20	persuasive	persuasive	ADJ
ftr-310	1174	21	abilities	ability	NOUN
ftr-310	1174	22	.	.	PUNCT
ftr-310	1175	1	and	and	CCONJ
ftr-310	1175	2	while	while	SCONJ
ftr-310	1175	3	the	the	DET
ftr-310	1175	4	taxpayer	taxpayer	NOUN
ftr-310	1175	5	advocate	advocate	NOUN
ftr-310	1175	6	has	have	AUX
ftr-310	1175	7	successfully	successfully	ADV
ftr-310	1175	8	pursued	pursue	VERB
ftr-310	1175	9	its	its	PRON
ftr-310	1175	10	mission	mission	NOUN
ftr-310	1175	11	,	,	PUNCT
ftr-310	1175	12	its	its	PRON
ftr-310	1175	13	success	success	NOUN
ftr-310	1175	14	probably	probably	ADV
ftr-310	1175	15	relies	rely	VERB
ftr-310	1175	16	at	at	ADP
ftr-310	1175	17	least	least	ADJ
ftr-310	1175	18	in	in	ADP
ftr-310	1175	19	part	part	NOUN
ftr-310	1175	20	on	on	ADP
ftr-310	1175	21	the	the	DET
ftr-310	1175	22	fact	fact	NOUN
ftr-310	1175	23	that	that	SCONJ
ftr-310	1175	24	the	the	DET
ftr-310	1175	25	taxpayers	taxpayer	NOUN
ftr-310	1175	26	it	it	PRON
ftr-310	1175	27	supports	support	VERB
ftr-310	1175	28	provide	provide	VERB
ftr-310	1175	29	a	a	DET
ftr-310	1175	30	sympathetic	sympathetic	ADJ
ftr-310	1175	31	picture	picture	NOUN
ftr-310	1175	32	to	to	ADP
ftr-310	1175	33	other	other	ADJ
ftr-310	1175	34	taxpayers	taxpayer	NOUN
ftr-310	1175	35	.	.	PUNCT
ftr-310	1176	1	the	the	DET
ftr-310	1176	2	i.r.s	i.r.s	PROPN
ftr-310	1176	3	.	.	PUNCT
ftr-310	1176	4	knows	know	VERB
ftr-310	1176	5	that	that	SCONJ
ftr-310	1176	6	mistreating	mistreating	NOUN
ftr-310	1176	7	taxpayers	taxpayer	NOUN
ftr-310	1176	8	can	can	AUX
ftr-310	1176	9	lead	lead	VERB
ftr-310	1176	10	to	to	ADP
ftr-310	1176	11	a	a	DET
ftr-310	1176	12	popular	popular	ADJ
ftr-310	1176	13	backlash	backlash	NOUN
ftr-310	1176	14	,	,	PUNCT
ftr-310	1176	15	and	and	CCONJ
ftr-310	1176	16	potentially	potentially	ADV
ftr-310	1176	17	to	to	ADP
ftr-310	1176	18	legislation	legislation	NOUN
ftr-310	1176	19	such	such	ADJ
ftr-310	1176	20	as	as	ADP
ftr-310	1176	21	the	the	DET
ftr-310	1176	22	two	two	NUM
ftr-310	1176	23	taxpayer	taxpayer	NOUN
ftr-310	1176	24	bills	bill	NOUN
ftr-310	1176	25	of	of	ADP
ftr-310	1176	26	rights	right	NOUN
ftr-310	1176	27	.	.	PUNCT
ftr-310	1177	1	the	the	DET
ftr-310	1177	2	problems	problem	NOUN
ftr-310	1177	3	of	of	ADP
ftr-310	1177	4	the	the	DET
ftr-310	1177	5	tax	tax	NOUN
ftr-310	1177	6	system	system	NOUN
ftr-310	1177	7	at	at	ADP
ftr-310	1177	8	large	large	ADJ
ftr-310	1177	9	,	,	PUNCT
ftr-310	1177	10	however	however	ADV
ftr-310	1177	11	,	,	PUNCT
ftr-310	1177	12	are	be	AUX
ftr-310	1177	13	more	more	ADV
ftr-310	1177	14	metaphysical	metaphysical	ADJ
ftr-310	1177	15	than	than	ADP
ftr-310	1177	16	personal	personal	ADJ
ftr-310	1177	17	,	,	PUNCT
ftr-310	1177	18	and	and	CCONJ
ftr-310	1177	19	are	be	AUX
ftr-310	1177	20	thus	thus	ADV
ftr-310	1177	21	less	less	ADV
ftr-310	1177	22	sympathetic	sympathetic	ADJ
ftr-310	1177	23	.	.	PUNCT
ftr-310	1178	1	without	without	ADP
ftr-310	1178	2	a	a	DET
ftr-310	1178	3	sympathetic	sympathetic	ADJ
ftr-310	1178	4	taxpayer	taxpayer	NOUN
ftr-310	1178	5	to	to	PART
ftr-310	1178	6	provide	provide	VERB
ftr-310	1178	7	the	the	DET
ftr-310	1178	8	threat	threat	NOUN
ftr-310	1178	9	of	of	ADP
ftr-310	1178	10	backlash	backlash	NOUN
ftr-310	1178	11	,	,	PUNCT
ftr-310	1178	12	the	the	DET
ftr-310	1178	13	taxpayer	taxpayer	NOUN
ftr-310	1178	14	advocate	advocate	NOUN
ftr-310	1178	15	would	would	AUX
ftr-310	1178	16	have	have	VERB
ftr-310	1178	17	less	less	ADJ
ftr-310	1178	18	leverage	leverage	NOUN
ftr-310	1178	19	to	to	PART
ftr-310	1178	20	encourage	encourage	VERB
ftr-310	1178	21	change	change	NOUN
ftr-310	1178	22	.	.	PUNCT
ftr-310	1179	1	171	171	NUM
ftr-310	1179	2	.	.	PUNCT
ftr-310	1180	1	i	i	PRON
ftr-310	1180	2	d.	d.	PROPN
ftr-310	1180	3	§	§	PROPN
ftr-310	1180	4	7803(c)(2)(a	7803(c)(2)(a	NUM
ftr-310	1180	5	)	)	PUNCT
ftr-310	1180	6	.	.	PUNCT
ftr-310	1181	1	172	172	X
ftr-310	1181	2	.	.	PUNCT
ftr-310	1182	1	see	see	VERB
ftr-310	1182	2	,	,	PUNCT
ftr-310	1182	3	e.g.	e.g.	ADV
ftr-310	1182	4	,	,	PUNCT
ftr-310	1182	5	28	28	NUM
ftr-310	1182	6	u.s.c	u.s.c	ADJ
ftr-310	1182	7	.	.	PUNCT
ftr-310	1183	1	§	§	PROPN
ftr-310	1183	2	516	516	NUM
ftr-310	1183	3	(	(	PUNCT
ftr-310	1183	4	“	"	PUNCT
ftr-310	1183	5	except	except	SCONJ
ftr-310	1183	6	as	as	SCONJ
ftr-310	1183	7	otherwise	otherwise	ADV
ftr-310	1183	8	authorized	authorize	VERB
ftr-310	1183	9	by	by	ADP
ftr-310	1183	10	law	law	NOUN
ftr-310	1183	11	,	,	PUNCT
ftr-310	1183	12	the	the	DET
ftr-310	1183	13	conduct	conduct	NOUN
ftr-310	1183	14	of	of	ADP
ftr-310	1183	15	litigation	litigation	NOUN
ftr-310	1183	16	in	in	ADP
ftr-310	1183	17	which	which	PRON
ftr-310	1183	18	the	the	DET
ftr-310	1183	19	united	united	PROPN
ftr-310	1183	20	states	states	PROPN
ftr-310	1183	21	,	,	PUNCT
ftr-310	1183	22	an	an	DET
ftr-310	1183	23	agency	agency	NOUN
ftr-310	1183	24	,	,	PUNCT
ftr-310	1183	25	or	or	CCONJ
ftr-310	1183	26	officer	officer	NOUN
ftr-310	1183	27	thereof	thereof	ADV
ftr-310	1183	28	is	be	AUX
ftr-310	1183	29	a	a	DET
ftr-310	1183	30	party	party	NOUN
ftr-310	1183	31	,	,	PUNCT
ftr-310	1183	32	or	or	CCONJ
ftr-310	1183	33	is	be	AUX
ftr-310	1183	34	interested	interested	ADJ
ftr-310	1183	35	,	,	PUNCT
ftr-310	1183	36	and	and	CCONJ
ftr-310	1183	37	securing	secure	VERB
ftr-310	1183	38	evidence	evidence	NOUN
ftr-310	1183	39	therefor	therefor	ADV
ftr-310	1183	40	,	,	PUNCT
ftr-310	1183	41	is	be	AUX
ftr-310	1183	42	reserved	reserve	VERB
ftr-310	1183	43	to	to	ADP
ftr-310	1183	44	officers	officer	NOUN
ftr-310	1183	45	of	of	ADP
ftr-310	1183	46	the	the	DET
ftr-310	1183	47	department	department	PROPN
ftr-310	1183	48	of	of	ADP
ftr-310	1183	49	justice	justice	PROPN
ftr-310	1183	50	,	,	PUNCT
ftr-310	1183	51	under	under	ADP
ftr-310	1183	52	the	the	DET
ftr-310	1183	53	direction	direction	NOUN
ftr-310	1183	54	of	of	ADP
ftr-310	1183	55	the	the	DET
ftr-310	1183	56	attorney	attorney	NOUN
ftr-310	1183	57	general	general	NOUN
ftr-310	1183	58	.	.	PUNCT
ftr-310	1183	59	”	"	PUNCT
ftr-310	1183	60	)	)	PUNCT
ftr-310	1183	61	;	;	PUNCT
ftr-310	1183	62	5	5	NUM
ftr-310	1183	63	u.s.c	u.s.c	NOUN
ftr-310	1183	64	.	.	PUNCT
ftr-310	1184	1	§	§	PROPN
ftr-310	1184	2	3106	3106	NUM
ftr-310	1184	3	(	(	PUNCT
ftr-310	1184	4	“	"	PUNCT
ftr-310	1184	5	except	except	SCONJ
ftr-310	1184	6	as	as	SCONJ
ftr-310	1184	7	otherwise	otherwise	ADV
ftr-310	1184	8	authorized	authorize	VERB
ftr-310	1184	9	by	by	ADP
ftr-310	1184	10	law	law	NOUN
ftr-310	1184	11	,	,	PUNCT
ftr-310	1184	12	the	the	DET
ftr-310	1184	13	head	head	NOUN
ftr-310	1184	14	of	of	ADP
ftr-310	1184	15	an	an	DET
ftr-310	1184	16	executive	executive	ADJ
ftr-310	1184	17	department	department	NOUN
ftr-310	1184	18	or	or	CCONJ
ftr-310	1184	19	military	military	ADJ
ftr-310	1184	20	department	department	NOUN
ftr-310	1184	21	may	may	AUX
ftr-310	1184	22	not	not	PART
ftr-310	1184	23	employ	employ	VERB
ftr-310	1184	24	an	an	DET
ftr-310	1184	25	attorney	attorney	NOUN
ftr-310	1184	26	or	or	CCONJ
ftr-310	1184	27	counsel	counsel	NOUN
ftr-310	1184	28	for	for	ADP
ftr-310	1184	29	the	the	DET
ftr-310	1184	30	conduct	conduct	NOUN
ftr-310	1184	31	of	of	ADP
ftr-310	1184	32	litigation	litigation	NOUN
ftr-310	1184	33	in	in	ADP
ftr-310	1184	34	which	which	PRON
ftr-310	1184	35	the	the	DET
ftr-310	1184	36	united	united	PROPN
ftr-310	1184	37	states	states	PROPN
ftr-310	1184	38	,	,	PUNCT
ftr-310	1184	39	an	an	DET
ftr-310	1184	40	agency	agency	NOUN
ftr-310	1184	41	,	,	PUNCT
ftr-310	1184	42	or	or	CCONJ
ftr-310	1184	43	employee	employee	NOUN
ftr-310	1184	44	thereof	thereof	ADV
ftr-310	1184	45	is	be	AUX
ftr-310	1184	46	a	a	DET
ftr-310	1184	47	party	party	NOUN
ftr-310	1184	48	,	,	PUNCT
ftr-310	1184	49	or	or	CCONJ
ftr-310	1184	50	is	be	AUX
ftr-310	1184	51	interested	interested	ADJ
ftr-310	1184	52	,	,	PUNCT
ftr-310	1184	53	or	or	CCONJ
ftr-310	1184	54	for	for	SCONJ
ftr-310	1184	55	the	the	DET
ftr-310	1184	56	securing	securing	NOUN
ftr-310	1184	57	of	of	ADP
ftr-310	1184	58	evidence	evidence	NOUN
ftr-310	1184	59	therefor	therefor	ADV
ftr-310	1184	60	,	,	PUNCT
ftr-310	1184	61	but	but	CCONJ
ftr-310	1184	62	shall	shall	AUX
ftr-310	1184	63	refer	refer	VERB
ftr-310	1184	64	the	the	DET
ftr-310	1184	65	matter	matter	NOUN
ftr-310	1184	66	to	to	ADP
ftr-310	1184	67	the	the	DET
ftr-310	1184	68	department	department	PROPN
ftr-310	1184	69	of	of	ADP
ftr-310	1184	70	justice	justice	NOUN
ftr-310	1184	71	.	.	PUNCT
ftr-310	1184	72	”	"	PUNCT
ftr-310	1184	73	)	)	PUNCT
ftr-310	1184	74	.	.	PUNCT
ftr-310	1185	1	congress	congress	PROPN
ftr-310	1185	2	has	have	AUX
ftr-310	1185	3	authorized	authorize	VERB
ftr-310	1185	4	the	the	DET
ftr-310	1185	5	chief	chief	ADJ
ftr-310	1185	6	counsel	counsel	NOUN
ftr-310	1185	7	of	of	ADP
ftr-310	1185	8	the	the	DET
ftr-310	1185	9	i.r.s	i.r.s	NOUN
ftr-310	1185	10	.	.	PUNCT
ftr-310	1186	1	to	to	PART
ftr-310	1186	2	represent	represent	VERB
ftr-310	1186	3	the	the	DET
ftr-310	1186	4	secretary	secretary	NOUN
ftr-310	1186	5	of	of	ADP
ftr-310	1186	6	the	the	DET
ftr-310	1186	7	treasury	treasury	PROPN
ftr-310	1186	8	department	department	NOUN
ftr-310	1186	9	,	,	PUNCT
ftr-310	1186	10	but	but	CCONJ
ftr-310	1186	11	only	only	ADV
ftr-310	1186	12	in	in	ADP
ftr-310	1186	13	the	the	DET
ftr-310	1186	14	tax	tax	NOUN
ftr-310	1186	15	court	court	NOUN
ftr-310	1186	16	.	.	PUNCT
ftr-310	1187	1	i.r.c	i.r.c	NOUN
ftr-310	1187	2	.	.	PUNCT
ftr-310	1188	1	§	§	PROPN
ftr-310	1188	2	7452	7452	NUM
ftr-310	1188	3	.	.	PUNCT
ftr-310	1189	1	but	but	CCONJ
ftr-310	1189	2	this	this	DET
ftr-310	1189	3	authorization	authorization	NOUN
ftr-310	1189	4	does	do	AUX
ftr-310	1189	5	not	not	PART
ftr-310	1189	6	extend	extend	VERB
ftr-310	1189	7	to	to	ADP
ftr-310	1189	8	the	the	DET
ftr-310	1189	9	taxpayer	taxpayer	NOUN
ftr-310	1189	10	advocate	advocate	NOUN
ftr-310	1189	11	’s	’s	AUX
ftr-310	1189	12	being	be	AUX
ftr-310	1189	13	represented	represent	VERB
ftr-310	1189	14	by	by	ADP
ftr-310	1189	15	non	non	ADJ
ftr-310	1189	16	-	-	NOUN
ftr-310	1189	17	department	department	NOUN
ftr-310	1189	18	of	of	ADP
ftr-310	1189	19	justice	justice	NOUN
ftr-310	1189	20	counsel	counsel	NOUN
ftr-310	1189	21	.	.	PUNCT
ftr-310	1190	1	173	173	NUM
ftr-310	1190	2	.	.	PUNCT
ftr-310	1190	3	national	national	PROPN
ftr-310	1190	4	taxpayer	taxpayer	PROPN
ftr-310	1190	5	advocate	advocate	NOUN
ftr-310	1190	6	,	,	PUNCT
ftr-310	1190	7	2011	2011	NUM
ftr-310	1190	8	annual	annual	ADJ
ftr-310	1190	9	report	report	NOUN
ftr-310	1190	10	to	to	ADP
ftr-310	1190	11	congress	congress	PROPN
ftr-310	1190	12	573	573	NUM
ftr-310	1190	13	(	(	PUNCT
ftr-310	1190	14	2012	2012	NUM
ftr-310	1190	15	)	)	PUNCT
ftr-310	1190	16	,	,	PUNCT
ftr-310	1190	17	http://www.irs.gov/pub/irs-utl/irs_tas_arc_2011_vol_1.pdf	http://www.irs.gov/pub/irs-utl/irs_tas_arc_2011_vol_1.pdf	PROPN
ftr-310	1190	18	.	.	NOUN
ftr-310	1190	19	174	174	NUM
ftr-310	1190	20	.	.	PUNCT
ftr-310	1191	1	i	i	PRON
ftr-310	1191	2	d.	d.	PROPN
ftr-310	1191	3	at	at	ADP
ftr-310	1191	4	573–74	573–74	PROPN
ftr-310	1191	5	.	.	PUNCT
ftr-310	1191	6	2013	2013	NUM
ftr-310	1191	7	]	]	PUNCT
ftr-310	1191	8	preventing	prevent	VERB
ftr-310	1191	9	i.r.s	i.r.	NOUN
ftr-310	1191	10	.	.	PUNCT
ftr-310	1192	1	abuse	abuse	NOUN
ftr-310	1192	2	of	of	ADP
ftr-310	1192	3	the	the	DET
ftr-310	1192	4	tax	tax	NOUN
ftr-310	1192	5	system	system	NOUN
ftr-310	1192	6	253	253	NUM
ftr-310	1192	7	even	even	ADV
ftr-310	1192	8	if	if	SCONJ
ftr-310	1192	9	the	the	DET
ftr-310	1192	10	office	office	NOUN
ftr-310	1192	11	of	of	ADP
ftr-310	1192	12	the	the	DET
ftr-310	1192	13	taxpayer	taxpayer	NOUN
ftr-310	1192	14	advocate	advocate	NOUN
ftr-310	1192	15	could	could	AUX
ftr-310	1192	16	find	find	VERB
ftr-310	1192	17	a	a	DET
ftr-310	1192	18	way	way	NOUN
ftr-310	1192	19	to	to	PART
ftr-310	1192	20	reconcile	reconcile	VERB
ftr-310	1192	21	a	a	DET
ftr-310	1192	22	mission	mission	NOUN
ftr-310	1192	23	to	to	PART
ftr-310	1192	24	protect	protect	VERB
ftr-310	1192	25	the	the	DET
ftr-310	1192	26	integrity	integrity	NOUN
ftr-310	1192	27	of	of	ADP
ftr-310	1192	28	the	the	DET
ftr-310	1192	29	tax	tax	NOUN
ftr-310	1192	30	system	system	NOUN
ftr-310	1192	31	with	with	ADP
ftr-310	1192	32	its	its	PRON
ftr-310	1192	33	current	current	ADJ
ftr-310	1192	34	mission	mission	NOUN
ftr-310	1192	35	to	to	PART
ftr-310	1192	36	protect	protect	VERB
ftr-310	1192	37	taxpayers	taxpayer	NOUN
ftr-310	1192	38	and	and	CCONJ
ftr-310	1192	39	could	could	AUX
ftr-310	1192	40	effectively	effectively	ADV
ftr-310	1192	41	do	do	VERB
ftr-310	1192	42	so	so	ADV
ftr-310	1192	43	in	in	ADP
ftr-310	1192	44	light	light	NOUN
ftr-310	1192	45	of	of	ADP
ftr-310	1192	46	its	its	PRON
ftr-310	1192	47	constraints	constraint	NOUN
ftr-310	1192	48	on	on	ADP
ftr-310	1192	49	litigation	litigation	NOUN
ftr-310	1192	50	,	,	PUNCT
ftr-310	1192	51	this	this	DET
ftr-310	1192	52	watchdog	watchdog	NOUN
ftr-310	1192	53	duty	duty	NOUN
ftr-310	1192	54	should	should	AUX
ftr-310	1192	55	not	not	PART
ftr-310	1192	56	be	be	AUX
ftr-310	1192	57	imported	import	VERB
ftr-310	1192	58	into	into	ADP
ftr-310	1192	59	the	the	DET
ftr-310	1192	60	office	office	NOUN
ftr-310	1192	61	of	of	ADP
ftr-310	1192	62	the	the	DET
ftr-310	1192	63	taxpayer	taxpayer	NOUN
ftr-310	1192	64	advocate	advocate	NOUN
ftr-310	1192	65	.	.	PUNCT
ftr-310	1193	1	currently	currently	ADV
ftr-310	1193	2	,	,	PUNCT
ftr-310	1193	3	congress	congress	PROPN
ftr-310	1193	4	underfunds	underfund	VERB
ftr-310	1193	5	the	the	DET
ftr-310	1193	6	i.r.s	i.r.	NOUN
ftr-310	1193	7	.	.	PUNCT
ftr-310	1194	1	175	175	NUM
ftr-310	1194	2	as	as	SCONJ
ftr-310	1194	3	it	it	PRON
ftr-310	1194	4	currently	currently	ADV
ftr-310	1194	5	stands	stand	VERB
ftr-310	1194	6	,	,	PUNCT
ftr-310	1194	7	the	the	DET
ftr-310	1194	8	taxpayer	taxpayer	NOUN
ftr-310	1194	9	advocate	advocate	NOUN
ftr-310	1194	10	lacks	lack	VERB
ftr-310	1194	11	the	the	DET
ftr-310	1194	12	resources	resource	NOUN
ftr-310	1194	13	to	to	PART
ftr-310	1194	14	deal	deal	VERB
ftr-310	1194	15	with	with	ADP
ftr-310	1194	16	its	its	PRON
ftr-310	1194	17	increasing	increase	VERB
ftr-310	1194	18	workload	workload	NOUN
ftr-310	1194	19	without	without	ADP
ftr-310	1194	20	sacrificing	sacrifice	VERB
ftr-310	1194	21	quality	quality	NOUN
ftr-310	1194	22	and	and	CCONJ
ftr-310	1194	23	timeliness	timeliness	NOUN
ftr-310	1194	24	.	.	PUNCT
ftr-310	1195	1	176	176	NUM
ftr-310	1195	2	adding	add	VERB
ftr-310	1195	3	an	an	DET
ftr-310	1195	4	additional	additional	ADJ
ftr-310	1195	5	mandate	mandate	NOUN
ftr-310	1195	6	to	to	ADP
ftr-310	1195	7	an	an	DET
ftr-310	1195	8	office	office	NOUN
ftr-310	1195	9	of	of	ADP
ftr-310	1195	10	the	the	DET
ftr-310	1195	11	taxpayer	taxpayer	NOUN
ftr-310	1195	12	advocate	advocate	NOUN
ftr-310	1195	13	already	already	ADV
ftr-310	1195	14	stretched	stretch	VERB
ftr-310	1195	15	thin	thin	ADJ
ftr-310	1195	16	would	would	AUX
ftr-310	1195	17	force	force	VERB
ftr-310	1195	18	the	the	DET
ftr-310	1195	19	taxpayer	taxpayer	NOUN
ftr-310	1195	20	advocate	advocate	NOUN
ftr-310	1195	21	either	either	CCONJ
ftr-310	1195	22	to	to	PART
ftr-310	1195	23	further	far	ADV
ftr-310	1195	24	cut	cut	VERB
ftr-310	1195	25	their	their	PRON
ftr-310	1195	26	services	service	NOUN
ftr-310	1195	27	to	to	ADP
ftr-310	1195	28	taxpayers	taxpayer	NOUN
ftr-310	1195	29	in	in	ADP
ftr-310	1195	30	need	need	NOUN
ftr-310	1195	31	or	or	CCONJ
ftr-310	1195	32	to	to	PART
ftr-310	1195	33	limit	limit	VERB
ftr-310	1195	34	its	its	PRON
ftr-310	1195	35	watchdog	watchdog	NOUN
ftr-310	1195	36	work	work	NOUN
ftr-310	1195	37	.	.	PUNCT
ftr-310	1196	1	c.	c.	NOUN
ftr-310	1196	2	the	the	DET
ftr-310	1196	3	internal	internal	ADJ
ftr-310	1196	4	revenue	revenue	NOUN
ftr-310	1196	5	service	service	NOUN
ftr-310	1196	6	oversight	oversight	NOUN
ftr-310	1196	7	board	board	NOUN
ftr-310	1196	8	is	be	AUX
ftr-310	1196	9	not	not	PART
ftr-310	1196	10	constituted	constitute	VERB
ftr-310	1196	11	to	to	PART
ftr-310	1196	12	protect	protect	VERB
ftr-310	1196	13	the	the	DET
ftr-310	1196	14	tax	tax	NOUN
ftr-310	1196	15	system	system	NOUN
ftr-310	1196	16	in	in	ADP
ftr-310	1196	17	terms	term	NOUN
ftr-310	1196	18	of	of	ADP
ftr-310	1196	19	its	its	PRON
ftr-310	1196	20	composition	composition	NOUN
ftr-310	1196	21	and	and	CCONJ
ftr-310	1196	22	its	its	PRON
ftr-310	1196	23	mission	mission	NOUN
ftr-310	1196	24	,	,	PUNCT
ftr-310	1196	25	the	the	DET
ftr-310	1196	26	oversight	oversight	NOUN
ftr-310	1196	27	board	board	NOUN
ftr-310	1196	28	seems	seem	VERB
ftr-310	1196	29	like	like	ADP
ftr-310	1196	30	the	the	DET
ftr-310	1196	31	ideal	ideal	ADJ
ftr-310	1196	32	outside	outside	ADJ
ftr-310	1196	33	group	group	NOUN
ftr-310	1196	34	to	to	PART
ftr-310	1196	35	police	police	VERB
ftr-310	1196	36	the	the	DET
ftr-310	1196	37	i.r.s	i.r.	NOUN
ftr-310	1196	38	.	.	PUNCT
ftr-310	1197	1	and	and	CCONJ
ftr-310	1197	2	protect	protect	VERB
ftr-310	1197	3	the	the	DET
ftr-310	1197	4	tax	tax	NOUN
ftr-310	1197	5	system	system	NOUN
ftr-310	1197	6	.	.	PUNCT
ftr-310	1198	1	its	its	PRON
ftr-310	1198	2	members	member	NOUN
ftr-310	1198	3	have	have	VERB
ftr-310	1198	4	the	the	DET
ftr-310	1198	5	expertise	expertise	NOUN
ftr-310	1198	6	both	both	CCONJ
ftr-310	1198	7	in	in	ADP
ftr-310	1198	8	tax	tax	NOUN
ftr-310	1198	9	law	law	NOUN
ftr-310	1198	10	and	and	CCONJ
ftr-310	1198	11	its	its	PRON
ftr-310	1198	12	administration	administration	NOUN
ftr-310	1198	13	that	that	PRON
ftr-310	1198	14	allows	allow	VERB
ftr-310	1198	15	the	the	DET
ftr-310	1198	16	oversight	oversight	NOUN
ftr-310	1198	17	board	board	NOUN
ftr-310	1198	18	to	to	PART
ftr-310	1198	19	understand	understand	VERB
ftr-310	1198	20	the	the	DET
ftr-310	1198	21	i.r.s	i.r.	NOUN
ftr-310	1198	22	.	.	PUNCT
ftr-310	1198	23	’s	’s	PART
ftr-310	1198	24	actions	action	NOUN
ftr-310	1198	25	in	in	ADP
ftr-310	1198	26	light	light	NOUN
ftr-310	1198	27	of	of	ADP
ftr-310	1198	28	the	the	DET
ftr-310	1198	29	code	code	NOUN
ftr-310	1198	30	.	.	PUNCT
ftr-310	1199	1	the	the	DET
ftr-310	1199	2	majority	majority	NOUN
ftr-310	1199	3	of	of	ADP
ftr-310	1199	4	the	the	DET
ftr-310	1199	5	oversight	oversight	NOUN
ftr-310	1199	6	board	board	NOUN
ftr-310	1199	7	consists	consist	VERB
ftr-310	1199	8	of	of	ADP
ftr-310	1199	9	individuals	individual	NOUN
ftr-310	1199	10	who	who	PRON
ftr-310	1199	11	are	be	AUX
ftr-310	1199	12	not	not	PART
ftr-310	1199	13	employed	employ	VERB
ftr-310	1199	14	by	by	ADP
ftr-310	1199	15	the	the	DET
ftr-310	1199	16	i.r.s	i.r.	NOUN
ftr-310	1199	17	.	.	PUNCT
ftr-310	1199	18	,	,	PUNCT
ftr-310	1199	19	and	and	CCONJ
ftr-310	1199	20	therefore	therefore	ADV
ftr-310	1199	21	do	do	AUX
ftr-310	1199	22	not	not	PART
ftr-310	1199	23	face	face	VERB
ftr-310	1199	24	the	the	DET
ftr-310	1199	25	inside	inside	NOUN
ftr-310	1199	26	-	-	PUNCT
ftr-310	1199	27	outside	outside	ADJ
ftr-310	1199	28	tensions	tension	NOUN
ftr-310	1199	29	that	that	PRON
ftr-310	1199	30	could	could	AUX
ftr-310	1199	31	bedevil	bedevil	VERB
ftr-310	1199	32	an	an	DET
ftr-310	1199	33	oversight	oversight	NOUN
ftr-310	1199	34	board	board	NOUN
ftr-310	1199	35	located	locate	VERB
ftr-310	1199	36	within	within	ADP
ftr-310	1199	37	the	the	DET
ftr-310	1199	38	i.r.s	i.r.s	NOUN
ftr-310	1199	39	.	.	PUNCT
ftr-310	1200	1	moreover	moreover	ADV
ftr-310	1200	2	,	,	PUNCT
ftr-310	1200	3	the	the	DET
ftr-310	1200	4	oversight	oversight	NOUN
ftr-310	1200	5	board	board	NOUN
ftr-310	1200	6	has	have	VERB
ftr-310	1200	7	the	the	DET
ftr-310	1200	8	time	time	NOUN
ftr-310	1200	9	and	and	CCONJ
ftr-310	1200	10	resources	resource	NOUN
ftr-310	1200	11	to	to	PART
ftr-310	1200	12	oversee	oversee	VERB
ftr-310	1200	13	the	the	DET
ftr-310	1200	14	i.r.s	i.r.	NOUN
ftr-310	1200	15	.	.	PUNCT
ftr-310	1200	16	’s	’s	PART
ftr-310	1200	17	issuance	issuance	NOUN
ftr-310	1200	18	of	of	ADP
ftr-310	1200	19	private	private	ADJ
ftr-310	1200	20	letter	letter	NOUN
ftr-310	1200	21	rulings	ruling	NOUN
ftr-310	1200	22	and	and	CCONJ
ftr-310	1200	23	other	other	ADJ
ftr-310	1200	24	administrative	administrative	ADJ
ftr-310	1200	25	actions	action	NOUN
ftr-310	1200	26	.	.	PUNCT
ftr-310	1201	1	although	although	SCONJ
ftr-310	1201	2	the	the	DET
ftr-310	1201	3	oversight	oversight	NOUN
ftr-310	1201	4	board	board	NOUN
ftr-310	1201	5	is	be	AUX
ftr-310	1201	6	only	only	ADV
ftr-310	1201	7	obligated	obligate	VERB
ftr-310	1201	8	to	to	PART
ftr-310	1201	9	meet	meet	VERB
ftr-310	1201	10	quarterly	quarterly	ADV
ftr-310	1201	11	,	,	PUNCT
ftr-310	1201	12	177	177	NUM
ftr-310	1201	13	it	it	PRON
ftr-310	1201	14	can	can	AUX
ftr-310	1201	15	engage	engage	VERB
ftr-310	1201	16	the	the	DET
ftr-310	1201	17	staff	staff	NOUN
ftr-310	1201	18	necessary	necessary	ADJ
ftr-310	1201	19	to	to	PART
ftr-310	1201	20	fulfill	fulfill	VERB
ftr-310	1201	21	its	its	PRON
ftr-310	1201	22	duties	duty	NOUN
ftr-310	1201	23	.	.	PUNCT
ftr-310	1202	1	178	178	NUM
ftr-310	1202	2	still	still	ADV
ftr-310	1202	3	,	,	PUNCT
ftr-310	1202	4	as	as	SCONJ
ftr-310	1202	5	currently	currently	ADV
ftr-310	1202	6	constituted	constitute	VERB
ftr-310	1202	7	,	,	PUNCT
ftr-310	1202	8	the	the	DET
ftr-310	1202	9	oversight	oversight	NOUN
ftr-310	1202	10	board	board	NOUN
ftr-310	1202	11	can	can	AUX
ftr-310	1202	12	not	not	PART
ftr-310	1202	13	meet	meet	VERB
ftr-310	1202	14	the	the	DET
ftr-310	1202	15	responsibilities	responsibility	NOUN
ftr-310	1202	16	necessary	necessary	ADJ
ftr-310	1202	17	to	to	PART
ftr-310	1202	18	protect	protect	VERB
ftr-310	1202	19	the	the	DET
ftr-310	1202	20	tax	tax	NOUN
ftr-310	1202	21	system	system	NOUN
ftr-310	1202	22	.	.	PUNCT
ftr-310	1203	1	congress	congress	PROPN
ftr-310	1203	2	specifically	specifically	ADV
ftr-310	1203	3	carved	carve	VERB
ftr-310	1203	4	out	out	ADP
ftr-310	1203	5	of	of	ADP
ftr-310	1203	6	the	the	DET
ftr-310	1203	7	oversight	oversight	NOUN
ftr-310	1203	8	board	board	PROPN
ftr-310	1203	9	’s	’s	PART
ftr-310	1203	10	purview	purview	VERB
ftr-310	1203	11	the	the	DET
ftr-310	1203	12	authority	authority	NOUN
ftr-310	1203	13	to	to	ADP
ftr-310	1203	14	“	"	PUNCT
ftr-310	1203	15	direct	direct	ADJ
ftr-310	1203	16	tax	tax	NOUN
ftr-310	1203	17	policy	policy	NOUN
ftr-310	1203	18	or	or	CCONJ
ftr-310	1203	19	administration	administration	NOUN
ftr-310	1203	20	.	.	PUNCT
ftr-310	1203	21	”	"	PUNCT
ftr-310	1204	1	179	179	NUM
ftr-310	1204	2	these	these	DET
ftr-310	1204	3	carve	carve	NOUN
ftr-310	1204	4	outs	out	NOUN
ftr-310	1204	5	exist	exist	VERB
ftr-310	1204	6	because	because	SCONJ
ftr-310	1204	7	congress	congress	PROPN
ftr-310	1204	8	intended	intend	VERB
ftr-310	1204	9	that	that	SCONJ
ftr-310	1204	10	the	the	DET
ftr-310	1204	11	oversight	oversight	NOUN
ftr-310	1204	12	board	board	NOUN
ftr-310	1204	13	play	play	VERB
ftr-310	1204	14	a	a	DET
ftr-310	1204	15	governance	governance	NOUN
ftr-310	1204	16	,	,	PUNCT
ftr-310	1204	17	not	not	PART
ftr-310	1204	18	a	a	DET
ftr-310	1204	19	management	management	NOUN
ftr-310	1204	20	,	,	PUNCT
ftr-310	1204	21	role	role	NOUN
ftr-310	1204	22	within	within	ADP
ftr-310	1204	23	the	the	DET
ftr-310	1204	24	i.r.s	i.r.s	NOUN
ftr-310	1204	25	.	.	PUNCT
ftr-310	1205	1	180	180	NUM
ftr-310	1205	2	and	and	CCONJ
ftr-310	1205	3	,	,	PUNCT
ftr-310	1205	4	in	in	ADP
ftr-310	1205	5	fact	fact	NOUN
ftr-310	1205	6	,	,	PUNCT
ftr-310	1205	7	the	the	DET
ftr-310	1205	8	oversight	oversight	NOUN
ftr-310	1205	9	board	board	NOUN
ftr-310	1205	10	functions	function	NOUN
ftr-310	1205	11	more	more	ADJ
ftr-310	1205	12	like	like	ADP
ftr-310	1205	13	an	an	DET
ftr-310	1205	14	advisory	advisory	ADJ
ftr-310	1205	15	board	board	NOUN
ftr-310	1205	16	than	than	ADP
ftr-310	1205	17	any	any	DET
ftr-310	1205	18	type	type	NOUN
ftr-310	1205	19	of	of	ADP
ftr-310	1205	20	governing	govern	VERB
ftr-310	1205	21	board	board	NOUN
ftr-310	1205	22	.	.	PUNCT
ftr-310	1206	1	181	181	NUM
ftr-310	1206	2	175	175	NUM
ftr-310	1206	3	.	.	PUNCT
ftr-310	1207	1	i	i	PRON
ftr-310	1207	2	d.	d.	PROPN
ftr-310	1207	3	at	at	ADP
ftr-310	1207	4	vi	vi	PROPN
ftr-310	1207	5	(	(	PUNCT
ftr-310	1207	6	“	"	PUNCT
ftr-310	1207	7	and	and	CCONJ
ftr-310	1207	8	despite	despite	SCONJ
ftr-310	1207	9	a	a	DET
ftr-310	1207	10	huge	huge	ADJ
ftr-310	1207	11	expansion	expansion	NOUN
ftr-310	1207	12	in	in	ADP
ftr-310	1207	13	the	the	DET
ftr-310	1207	14	irs	irs	PROPN
ftr-310	1207	15	’s	’s	PART
ftr-310	1207	16	workload	workload	NOUN
ftr-310	1207	17	,	,	PUNCT
ftr-310	1207	18	congress	congress	PROPN
ftr-310	1207	19	has	have	AUX
ftr-310	1207	20	reduced	reduce	VERB
ftr-310	1207	21	the	the	DET
ftr-310	1207	22	irs	irs	PROPN
ftr-310	1207	23	’s	’s	PART
ftr-310	1207	24	funding	funding	NOUN
ftr-310	1207	25	in	in	ADP
ftr-310	1207	26	each	each	PRON
ftr-310	1207	27	of	of	ADP
ftr-310	1207	28	the	the	DET
ftr-310	1207	29	last	last	ADJ
ftr-310	1207	30	two	two	NUM
ftr-310	1207	31	years	year	NOUN
ftr-310	1207	32	.	.	PUNCT
ftr-310	1207	33	”	"	PUNCT
ftr-310	1207	34	)	)	PUNCT
ftr-310	1207	35	.	.	PUNCT
ftr-310	1208	1	176	176	NUM
ftr-310	1208	2	.	.	PUNCT
ftr-310	1209	1	i	i	PRON
ftr-310	1209	2	d.	d.	PROPN
ftr-310	1209	3	at	at	ADP
ftr-310	1209	4	693	693	NUM
ftr-310	1209	5	.	.	PUNCT
ftr-310	1210	1	177	177	NUM
ftr-310	1210	2	.	.	PUNCT
ftr-310	1210	3	i.r.c	i.r.c	NOUN
ftr-310	1210	4	.	.	PUNCT
ftr-310	1211	1	§	§	PROPN
ftr-310	1211	2	7802(f)(2	7802(f)(2	NOUN
ftr-310	1211	3	)	)	PUNCT
ftr-310	1211	4	.	.	PUNCT
ftr-310	1212	1	178	178	NUM
ftr-310	1212	2	.	.	PUNCT
ftr-310	1213	1	i	i	PRON
ftr-310	1213	2	d.	d.	PROPN
ftr-310	1213	3	§	§	PROPN
ftr-310	1213	4	7802(e)(3)(a	7802(e)(3)(a	NUM
ftr-310	1213	5	)	)	PUNCT
ftr-310	1213	6	.	.	PUNCT
ftr-310	1214	1	179	179	NUM
ftr-310	1214	2	.	.	PUNCT
ftr-310	1215	1	eric	eric	PROPN
ftr-310	1215	2	a.	a.	PROPN
ftr-310	1215	3	lustig	lustig	PROPN
ftr-310	1215	4	,	,	PUNCT
ftr-310	1215	5	irs	irs	PROPN
ftr-310	1215	6	,	,	PUNCT
ftr-310	1215	7	inc.—the	inc.—the	DET
ftr-310	1215	8	irs	irs	PROPN
ftr-310	1215	9	oversight	oversight	NOUN
ftr-310	1215	10	board	board	NOUN
ftr-310	1215	11	—	—	PUNCT
ftr-310	1215	12	effective	effective	ADJ
ftr-310	1215	13	reform	reform	NOUN
ftr-310	1215	14	or	or	CCONJ
ftr-310	1215	15	just	just	ADV
ftr-310	1215	16	politics	politic	NOUN
ftr-310	1215	17	?	?	PUNCT
ftr-310	1216	1	some	some	DET
ftr-310	1216	2	early	early	ADJ
ftr-310	1216	3	thoughts	thought	NOUN
ftr-310	1216	4	from	from	ADP
ftr-310	1216	5	a	a	DET
ftr-310	1216	6	corporate	corporate	ADJ
ftr-310	1216	7	law	law	NOUN
ftr-310	1216	8	perspective	perspective	NOUN
ftr-310	1216	9	,	,	PUNCT
ftr-310	1216	10	42	42	NUM
ftr-310	1216	11	duq	duq	ADJ
ftr-310	1216	12	.	.	PUNCT
ftr-310	1217	1	l.	l.	PROPN
ftr-310	1217	2	rev	rev	PROPN
ftr-310	1217	3	.	.	PROPN
ftr-310	1218	1	725	725	NUM
ftr-310	1218	2	,	,	PUNCT
ftr-310	1218	3	739	739	NUM
ftr-310	1218	4	(	(	PUNCT
ftr-310	1218	5	2004	2004	NUM
ftr-310	1218	6	)	)	PUNCT
ftr-310	1219	1	[	[	X
ftr-310	1219	2	hereinafter	hereinafter	NOUN
ftr-310	1219	3	lustig	lustig	PROPN
ftr-310	1219	4	,	,	PUNCT
ftr-310	1219	5	irs	irs	PROPN
ftr-310	1219	6	oversight	oversight	NOUN
ftr-310	1219	7	]	]	PUNCT
ftr-310	1219	8	.	.	PUNCT
ftr-310	1220	1	180	180	NUM
ftr-310	1220	2	.	.	PUNCT
ftr-310	1220	3	nat’l	nat’l	PROPN
ftr-310	1220	4	comm	comm	NOUN
ftr-310	1220	5	.	.	PUNCT
ftr-310	1220	6	,	,	PUNCT
ftr-310	1220	7	restructuring	restructuring	NOUN
ftr-310	1220	8	,	,	PUNCT
ftr-310	1220	9	supra	supra	PROPN
ftr-310	1220	10	note	note	PROPN
ftr-310	1220	11	156	156	NUM
ftr-310	1220	12	,	,	PUNCT
ftr-310	1220	13	at	at	ADP
ftr-310	1220	14	14	14	NUM
ftr-310	1220	15	.	.	PUNCT
ftr-310	1221	1	181	181	NUM
ftr-310	1221	2	.	.	PUNCT
ftr-310	1222	1	lustig	lustig	PROPN
ftr-310	1222	2	,	,	PUNCT
ftr-310	1222	3	irs	irs	PROPN
ftr-310	1222	4	oversight	oversight	NOUN
ftr-310	1222	5	,	,	PUNCT
ftr-310	1222	6	supra	supra	ADJ
ftr-310	1222	7	note	note	NOUN
ftr-310	1222	8	,	,	PUNCT
ftr-310	1222	9	at	at	ADP
ftr-310	1222	10	768	768	NUM
ftr-310	1222	11	.	.	PUNCT
ftr-310	1222	12	254	254	NUM
ftr-310	1222	13	florida	florida	PROPN
ftr-310	1222	14	tax	tax	NOUN
ftr-310	1222	15	review	review	NOUN
ftr-310	1222	16	[	[	X
ftr-310	1222	17	vol	vol	NOUN
ftr-310	1222	18	.	.	PUNCT
ftr-310	1222	19	14:6	14:6	NUM
ftr-310	1222	20	d.	d.	NOUN
ftr-310	1222	21	if	if	SCONJ
ftr-310	1222	22	we	we	PRON
ftr-310	1222	23	want	want	VERB
ftr-310	1222	24	an	an	DET
ftr-310	1222	25	oversight	oversight	NOUN
ftr-310	1222	26	board	board	NOUN
ftr-310	1222	27	,	,	PUNCT
ftr-310	1222	28	congress	congress	PROPN
ftr-310	1222	29	could	could	AUX
ftr-310	1222	30	form	form	VERB
ftr-310	1222	31	a	a	DET
ftr-310	1222	32	new	new	ADJ
ftr-310	1222	33	one	one	NOUN
ftr-310	1222	34	although	although	SCONJ
ftr-310	1222	35	a	a	DET
ftr-310	1222	36	new	new	ADJ
ftr-310	1222	37	oversight	oversight	NOUN
ftr-310	1222	38	board	board	NOUN
ftr-310	1222	39	would	would	AUX
ftr-310	1222	40	add	add	VERB
ftr-310	1222	41	complexity	complexity	NOUN
ftr-310	1222	42	and	and	CCONJ
ftr-310	1222	43	require	require	VERB
ftr-310	1222	44	additional	additional	ADJ
ftr-310	1222	45	resources	resource	NOUN
ftr-310	1222	46	,	,	PUNCT
ftr-310	1222	47	it	it	PRON
ftr-310	1222	48	is	be	AUX
ftr-310	1222	49	the	the	DET
ftr-310	1222	50	oversight	oversight	NOUN
ftr-310	1222	51	method	method	NOUN
ftr-310	1222	52	with	with	ADP
ftr-310	1222	53	which	which	PRON
ftr-310	1222	54	congress	congress	PROPN
ftr-310	1222	55	appears	appear	VERB
ftr-310	1222	56	most	most	ADV
ftr-310	1222	57	familiar	familiar	ADJ
ftr-310	1222	58	,	,	PUNCT
ftr-310	1222	59	at	at	ADP
ftr-310	1222	60	least	least	ADJ
ftr-310	1222	61	in	in	ADP
ftr-310	1222	62	the	the	DET
ftr-310	1222	63	tax	tax	NOUN
ftr-310	1222	64	context	context	NOUN
ftr-310	1222	65	.	.	PUNCT
ftr-310	1223	1	as	as	ADP
ftr-310	1223	2	such	such	ADJ
ftr-310	1223	3	,	,	PUNCT
ftr-310	1223	4	even	even	ADV
ftr-310	1223	5	though	though	SCONJ
ftr-310	1223	6	it	it	PRON
ftr-310	1223	7	is	be	AUX
ftr-310	1223	8	a	a	DET
ftr-310	1223	9	secondbest	secondb	ADJ
ftr-310	1223	10	solution	solution	NOUN
ftr-310	1223	11	at	at	ADP
ftr-310	1223	12	best	well	ADV
ftr-310	1223	13	,	,	PUNCT
ftr-310	1223	14	congress	congress	PROPN
ftr-310	1223	15	may	may	AUX
ftr-310	1223	16	prefer	prefer	VERB
ftr-310	1223	17	it	it	PRON
ftr-310	1223	18	to	to	ADP
ftr-310	1223	19	a	a	DET
ftr-310	1223	20	new	new	ADJ
ftr-310	1223	21	and	and	CCONJ
ftr-310	1223	22	unfamiliar	unfamiliar	ADJ
ftr-310	1223	23	oversight	oversight	NOUN
ftr-310	1223	24	method	method	NOUN
ftr-310	1223	25	.	.	PUNCT
ftr-310	1224	1	if	if	SCONJ
ftr-310	1224	2	congress	congress	PROPN
ftr-310	1224	3	created	create	VERB
ftr-310	1224	4	a	a	DET
ftr-310	1224	5	new	new	ADJ
ftr-310	1224	6	oversight	oversight	NOUN
ftr-310	1224	7	board	board	NOUN
ftr-310	1224	8	,	,	PUNCT
ftr-310	1224	9	though	though	ADV
ftr-310	1224	10	,	,	PUNCT
ftr-310	1224	11	it	it	PRON
ftr-310	1224	12	would	would	AUX
ftr-310	1224	13	have	have	VERB
ftr-310	1224	14	to	to	PART
ftr-310	1224	15	design	design	VERB
ftr-310	1224	16	a	a	DET
ftr-310	1224	17	new	new	ADJ
ftr-310	1224	18	oversight	oversight	NOUN
ftr-310	1224	19	office	office	NOUN
ftr-310	1224	20	carefully	carefully	ADV
ftr-310	1224	21	,	,	PUNCT
ftr-310	1224	22	taking	take	VERB
ftr-310	1224	23	the	the	DET
ftr-310	1224	24	parts	part	NOUN
ftr-310	1224	25	of	of	ADP
ftr-310	1224	26	the	the	DET
ftr-310	1224	27	current	current	ADJ
ftr-310	1224	28	oversight	oversight	NOUN
ftr-310	1224	29	entities	entity	NOUN
ftr-310	1224	30	that	that	PRON
ftr-310	1224	31	work	work	VERB
ftr-310	1224	32	and	and	CCONJ
ftr-310	1224	33	altering	alter	VERB
ftr-310	1224	34	the	the	DET
ftr-310	1224	35	parts	part	NOUN
ftr-310	1224	36	that	that	PRON
ftr-310	1224	37	do	do	VERB
ftr-310	1224	38	not	not	PART
ftr-310	1224	39	.	.	PUNCT
ftr-310	1225	1	a	a	DET
ftr-310	1225	2	new	new	ADJ
ftr-310	1225	3	oversight	oversight	NOUN
ftr-310	1225	4	office	office	NOUN
ftr-310	1225	5	,	,	PUNCT
ftr-310	1225	6	properly	properly	ADV
ftr-310	1225	7	designed	design	VERB
ftr-310	1225	8	,	,	PUNCT
ftr-310	1225	9	could	could	AUX
ftr-310	1225	10	go	go	VERB
ftr-310	1225	11	a	a	DET
ftr-310	1225	12	long	long	ADJ
ftr-310	1225	13	way	way	NOUN
ftr-310	1225	14	toward	toward	ADP
ftr-310	1225	15	protecting	protect	VERB
ftr-310	1225	16	the	the	DET
ftr-310	1225	17	tax	tax	NOUN
ftr-310	1225	18	system	system	NOUN
ftr-310	1225	19	from	from	ADP
ftr-310	1225	20	i.r.s	i.r.s	PROPN
ftr-310	1225	21	.	.	PUNCT
ftr-310	1226	1	abuse	abuse	NOUN
ftr-310	1226	2	.	.	PUNCT
ftr-310	1227	1	1	1	X
ftr-310	1227	2	.	.	X
ftr-310	1228	1	the	the	DET
ftr-310	1228	2	mandate	mandate	NOUN
ftr-310	1228	3	any	any	DET
ftr-310	1228	4	new	new	ADJ
ftr-310	1228	5	oversight	oversight	NOUN
ftr-310	1228	6	board	board	NOUN
ftr-310	1228	7	should	should	AUX
ftr-310	1228	8	have	have	VERB
ftr-310	1228	9	authority	authority	NOUN
ftr-310	1228	10	to	to	PART
ftr-310	1228	11	review	review	VERB
ftr-310	1228	12	and	and	CCONJ
ftr-310	1228	13	comment	comment	VERB
ftr-310	1228	14	upon	upon	SCONJ
ftr-310	1228	15	proposed	propose	VERB
ftr-310	1228	16	regulations	regulation	NOUN
ftr-310	1228	17	.	.	PUNCT
ftr-310	1229	1	while	while	SCONJ
ftr-310	1229	2	the	the	DET
ftr-310	1229	3	treasury	treasury	PROPN
ftr-310	1229	4	department	department	PROPN
ftr-310	1229	5	has	have	VERB
ftr-310	1229	6	broad	broad	ADJ
ftr-310	1229	7	authority	authority	NOUN
ftr-310	1229	8	to	to	PART
ftr-310	1229	9	enact	enact	VERB
ftr-310	1229	10	regulations	regulation	NOUN
ftr-310	1229	11	,	,	PUNCT
ftr-310	1229	12	182	182	NUM
ftr-310	1229	13	in	in	ADP
ftr-310	1229	14	some	some	DET
ftr-310	1229	15	circumstances	circumstance	NOUN
ftr-310	1229	16	,	,	PUNCT
ftr-310	1229	17	those	those	DET
ftr-310	1229	18	regulations	regulation	NOUN
ftr-310	1229	19	can	can	AUX
ftr-310	1229	20	harm	harm	VERB
ftr-310	1229	21	the	the	DET
ftr-310	1229	22	tax	tax	NOUN
ftr-310	1229	23	system	system	NOUN
ftr-310	1229	24	.	.	PUNCT
ftr-310	1230	1	183	183	NUM
ftr-310	1230	2	in	in	ADP
ftr-310	1230	3	many	many	ADJ
ftr-310	1230	4	cases	case	NOUN
ftr-310	1230	5	,	,	PUNCT
ftr-310	1230	6	the	the	DET
ftr-310	1230	7	oversight	oversight	NOUN
ftr-310	1230	8	board	board	NOUN
ftr-310	1230	9	would	would	AUX
ftr-310	1230	10	not	not	PART
ftr-310	1230	11	be	be	AUX
ftr-310	1230	12	the	the	DET
ftr-310	1230	13	only	only	ADJ
ftr-310	1230	14	one	one	NUM
ftr-310	1230	15	commenting	comment	VERB
ftr-310	1230	16	on	on	ADP
ftr-310	1230	17	regulations	regulation	NOUN
ftr-310	1230	18	;	;	PUNCT
ftr-310	1230	19	the	the	DET
ftr-310	1230	20	administrative	administrative	ADJ
ftr-310	1230	21	procedure	procedure	NOUN
ftr-310	1230	22	act	act	NOUN
ftr-310	1230	23	of	of	ADP
ftr-310	1230	24	1946	1946	NUM
ftr-310	1230	25	(	(	PUNCT
ftr-310	1230	26	“	"	PUNCT
ftr-310	1230	27	apa	apa	PROPN
ftr-310	1230	28	”	"	PUNCT
ftr-310	1230	29	)	)	PUNCT
ftr-310	1230	30	184	184	NUM
ftr-310	1230	31	generally	generally	ADV
ftr-310	1230	32	requires	require	VERB
ftr-310	1230	33	a	a	DET
ftr-310	1230	34	notice	notice	NOUN
ftr-310	1230	35	-	-	PUNCT
ftr-310	1230	36	and	and	CCONJ
ftr-310	1230	37	-	-	PUNCT
ftr-310	1230	38	comment	comment	NOUN
ftr-310	1230	39	process	process	NOUN
ftr-310	1230	40	for	for	ADP
ftr-310	1230	41	proposed	propose	VERB
ftr-310	1230	42	regulations	regulation	NOUN
ftr-310	1230	43	.	.	PUNCT
ftr-310	1231	1	185	185	NUM
ftr-310	1231	2	it	it	PRON
ftr-310	1231	3	accepts	accept	VERB
ftr-310	1231	4	interpretive	interpretive	ADJ
ftr-310	1231	5	regulations	regulation	NOUN
ftr-310	1231	6	from	from	ADP
ftr-310	1231	7	the	the	DET
ftr-310	1231	8	notice	notice	NOUN
ftr-310	1231	9	-	-	PUNCT
ftr-310	1231	10	and	and	CCONJ
ftr-310	1231	11	-	-	PUNCT
ftr-310	1231	12	comment	comment	NOUN
ftr-310	1231	13	requirement	requirement	NOUN
ftr-310	1231	14	,	,	PUNCT
ftr-310	1231	15	however	however	ADV
ftr-310	1231	16	.	.	PUNCT
ftr-310	1232	1	186	186	NUM
ftr-310	1233	1	and	and	CCONJ
ftr-310	1233	2	,	,	PUNCT
ftr-310	1234	1	although	although	SCONJ
ftr-310	1234	2	the	the	DET
ftr-310	1234	3	i.r.s	i.r.	NOUN
ftr-310	1234	4	.	.	PUNCT
ftr-310	1235	1	generally	generally	ADV
ftr-310	1235	2	solicits	solicit	VERB
ftr-310	1235	3	comments	comment	NOUN
ftr-310	1235	4	when	when	SCONJ
ftr-310	1235	5	it	it	PRON
ftr-310	1235	6	proposes	propose	VERB
ftr-310	1235	7	a	a	DET
ftr-310	1235	8	regulation	regulation	NOUN
ftr-310	1235	9	,	,	PUNCT
ftr-310	1235	10	it	it	PRON
ftr-310	1235	11	maintains	maintain	VERB
ftr-310	1235	12	that	that	SCONJ
ftr-310	1235	13	most	most	ADJ
ftr-310	1235	14	of	of	ADP
ftr-310	1235	15	its	its	PRON
ftr-310	1235	16	regulations	regulation	NOUN
ftr-310	1235	17	qualify	qualify	VERB
ftr-310	1235	18	as	as	ADP
ftr-310	1235	19	interpretive	interpretive	ADJ
ftr-310	1235	20	regulations	regulation	NOUN
ftr-310	1235	21	,	,	PUNCT
ftr-310	1235	22	and	and	CCONJ
ftr-310	1235	23	are	be	AUX
ftr-310	1235	24	thus	thus	ADV
ftr-310	1235	25	technically	technically	ADV
ftr-310	1235	26	exempt	exempt	ADJ
ftr-310	1235	27	from	from	ADP
ftr-310	1235	28	the	the	DET
ftr-310	1235	29	notice	notice	NOUN
ftr-310	1235	30	-	-	PUNCT
ftr-310	1235	31	and	and	CCONJ
ftr-310	1235	32	-	-	PUNCT
ftr-310	1235	33	comment	comment	NOUN
ftr-310	1235	34	requirement	requirement	NOUN
ftr-310	1235	35	.	.	PUNCT
ftr-310	1236	1	187	187	NUM
ftr-310	1237	1	moreover	moreover	ADV
ftr-310	1237	2	,	,	PUNCT
ftr-310	1237	3	even	even	ADV
ftr-310	1237	4	if	if	SCONJ
ftr-310	1237	5	all	all	DET
ftr-310	1237	6	regulations	regulation	NOUN
ftr-310	1237	7	were	be	AUX
ftr-310	1237	8	subject	subject	ADJ
ftr-310	1237	9	to	to	ADP
ftr-310	1237	10	notice	notice	NOUN
ftr-310	1237	11	-	-	PUNCT
ftr-310	1237	12	andcomment	andcomment	NOUN
ftr-310	1237	13	procedures	procedure	NOUN
ftr-310	1237	14	,	,	PUNCT
ftr-310	1237	15	the	the	DET
ftr-310	1237	16	oversight	oversight	NOUN
ftr-310	1237	17	board	board	NOUN
ftr-310	1237	18	would	would	AUX
ftr-310	1237	19	be	be	AUX
ftr-310	1237	20	tasked	task	VERB
ftr-310	1237	21	with	with	ADP
ftr-310	1237	22	a	a	DET
ftr-310	1237	23	different	different	ADJ
ftr-310	1237	24	goal	goal	NOUN
ftr-310	1237	25	than	than	ADP
ftr-310	1237	26	others	other	NOUN
ftr-310	1237	27	who	who	PRON
ftr-310	1237	28	comment	comment	VERB
ftr-310	1237	29	.	.	PUNCT
ftr-310	1238	1	presumably	presumably	ADV
ftr-310	1238	2	,	,	PUNCT
ftr-310	1238	3	interested	interested	ADJ
ftr-310	1238	4	taxpayers	taxpayer	NOUN
ftr-310	1238	5	will	will	AUX
ftr-310	1238	6	comment	comment	VERB
ftr-310	1238	7	on	on	ADP
ftr-310	1238	8	how	how	SCONJ
ftr-310	1238	9	the	the	DET
ftr-310	1238	10	proposed	propose	VERB
ftr-310	1238	11	regulations	regulation	NOUN
ftr-310	1238	12	will	will	AUX
ftr-310	1238	13	affect	affect	VERB
ftr-310	1238	14	their	their	PRON
ftr-310	1238	15	business	business	NOUN
ftr-310	1238	16	.	.	PUNCT
ftr-310	1239	1	the	the	DET
ftr-310	1239	2	office	office	NOUN
ftr-310	1239	3	of	of	ADP
ftr-310	1239	4	the	the	DET
ftr-310	1239	5	taxpayer	taxpayer	NOUN
ftr-310	1239	6	advocate	advocate	NOUN
ftr-310	1239	7	will	will	AUX
ftr-310	1239	8	highlight	highlight	VERB
ftr-310	1239	9	the	the	DET
ftr-310	1239	10	way	way	NOUN
ftr-310	1239	11	a	a	DET
ftr-310	1239	12	proposed	propose	VERB
ftr-310	1239	13	regulation	regulation	NOUN
ftr-310	1239	14	will	will	AUX
ftr-310	1239	15	affect	affect	VERB
ftr-310	1239	16	taxpayers	taxpayer	NOUN
ftr-310	1239	17	in	in	ADP
ftr-310	1239	18	their	their	PRON
ftr-310	1239	19	interaction	interaction	NOUN
ftr-310	1239	20	with	with	ADP
ftr-310	1239	21	the	the	DET
ftr-310	1239	22	i.r.s	i.r.s	NOUN
ftr-310	1239	23	.	.	PUNCT
ftr-310	1240	1	but	but	CCONJ
ftr-310	1240	2	neither	neither	PRON
ftr-310	1240	3	is	be	AUX
ftr-310	1240	4	expressly	expressly	ADV
ftr-310	1240	5	looking	look	VERB
ftr-310	1240	6	at	at	ADP
ftr-310	1240	7	how	how	SCONJ
ftr-310	1240	8	the	the	DET
ftr-310	1240	9	proposed	propose	VERB
ftr-310	1240	10	regulation	regulation	NOUN
ftr-310	1240	11	affects	affect	VERB
ftr-310	1240	12	the	the	DET
ftr-310	1240	13	tax	tax	NOUN
ftr-310	1240	14	system	system	NOUN
ftr-310	1240	15	as	as	ADP
ftr-310	1240	16	a	a	DET
ftr-310	1240	17	whole	whole	NOUN
ftr-310	1240	18	.	.	PUNCT
ftr-310	1241	1	moreover	moreover	ADV
ftr-310	1241	2	,	,	PUNCT
ftr-310	1241	3	to	to	ADP
ftr-310	1241	4	the	the	DET
ftr-310	1241	5	extent	extent	NOUN
ftr-310	1241	6	the	the	DET
ftr-310	1241	7	proposed	propose	VERB
ftr-310	1241	8	regulation	regulation	NOUN
ftr-310	1241	9	is	be	AUX
ftr-310	1241	10	taxpayer	taxpayer	NOUN
ftr-310	1241	11	-	-	PUNCT
ftr-310	1241	12	favorable	favorable	ADJ
ftr-310	1241	13	,	,	PUNCT
ftr-310	1241	14	neither	neither	CCONJ
ftr-310	1241	15	has	have	VERB
ftr-310	1241	16	an	an	DET
ftr-310	1241	17	incentive	incentive	NOUN
ftr-310	1241	18	to	to	PART
ftr-310	1241	19	oppose	oppose	VERB
ftr-310	1241	20	a	a	DET
ftr-310	1241	21	regulation	regulation	NOUN
ftr-310	1241	22	that	that	PRON
ftr-310	1241	23	violates	violate	VERB
ftr-310	1241	24	established	establish	VERB
ftr-310	1241	25	tax	tax	NOUN
ftr-310	1241	26	182	182	NUM
ftr-310	1241	27	.	.	PUNCT
ftr-310	1241	28	i.r.c	i.r.c	NOUN
ftr-310	1241	29	.	.	PUNCT
ftr-310	1242	1	§	§	PROPN
ftr-310	1242	2	7805(a	7805(a	NUM
ftr-310	1242	3	)	)	PUNCT
ftr-310	1242	4	(	(	PUNCT
ftr-310	1242	5	“	"	PUNCT
ftr-310	1242	6	[	[	X
ftr-310	1242	7	t]he	t]he	ADJ
ftr-310	1242	8	secretary	secretary	NOUN
ftr-310	1242	9	shall	shall	AUX
ftr-310	1242	10	prescribe	prescribe	VERB
ftr-310	1242	11	all	all	DET
ftr-310	1242	12	needful	needful	ADJ
ftr-310	1242	13	rules	rule	NOUN
ftr-310	1242	14	and	and	CCONJ
ftr-310	1242	15	regulations	regulation	NOUN
ftr-310	1242	16	for	for	ADP
ftr-310	1242	17	the	the	DET
ftr-310	1242	18	enforcement	enforcement	NOUN
ftr-310	1242	19	of	of	ADP
ftr-310	1242	20	this	this	DET
ftr-310	1242	21	title	title	NOUN
ftr-310	1242	22	.	.	PUNCT
ftr-310	1242	23	”	"	PUNCT
ftr-310	1242	24	)	)	PUNCT
ftr-310	1242	25	.	.	PUNCT
ftr-310	1243	1	183	183	NUM
ftr-310	1243	2	.	.	PUNCT
ftr-310	1244	1	see	see	VERB
ftr-310	1244	2	supra	supra	PROPN
ftr-310	1244	3	note	note	PROPN
ftr-310	1244	4	39	39	NUM
ftr-310	1244	5	and	and	CCONJ
ftr-310	1244	6	accompanying	accompany	VERB
ftr-310	1244	7	text	text	NOUN
ftr-310	1244	8	.	.	PUNCT
ftr-310	1245	1	184	184	X
ftr-310	1245	2	.	.	PUNCT
ftr-310	1246	1	pub	pub	NOUN
ftr-310	1246	2	.	.	PUNCT
ftr-310	1247	1	l.	l.	PROPN
ftr-310	1247	2	no	no	INTJ
ftr-310	1247	3	.	.	PROPN
ftr-310	1248	1	79	79	NUM
ftr-310	1248	2	-	-	SYM
ftr-310	1248	3	404	404	NUM
ftr-310	1248	4	,	,	PUNCT
ftr-310	1248	5	60	60	NUM
ftr-310	1248	6	stat	stat	NOUN
ftr-310	1248	7	.	.	PUNCT
ftr-310	1249	1	237	237	NUM
ftr-310	1249	2	(	(	PUNCT
ftr-310	1249	3	codified	codify	VERB
ftr-310	1249	4	as	as	SCONJ
ftr-310	1249	5	amended	amend	VERB
ftr-310	1249	6	in	in	ADP
ftr-310	1249	7	scattered	scatter	VERB
ftr-310	1249	8	sections	section	NOUN
ftr-310	1249	9	of	of	ADP
ftr-310	1249	10	5	5	NUM
ftr-310	1249	11	u.s.c	u.s.c	ADJ
ftr-310	1249	12	.	.	PUNCT
ftr-310	1249	13	)	)	PUNCT
ftr-310	1249	14	.	.	PUNCT
ftr-310	1250	1	185	185	NUM
ftr-310	1250	2	.	.	X
ftr-310	1250	3	5	5	NUM
ftr-310	1250	4	u.s.c	u.s.c	ADJ
ftr-310	1250	5	.	.	PUNCT
ftr-310	1251	1	§	§	PROPN
ftr-310	1251	2	553(b)-(c	553(b)-(c	NUM
ftr-310	1251	3	)	)	PUNCT
ftr-310	1251	4	.	.	PUNCT
ftr-310	1252	1	186	186	NUM
ftr-310	1252	2	.	.	PUNCT
ftr-310	1253	1	i	i	PRON
ftr-310	1253	2	d.	d.	PROPN
ftr-310	1253	3	§	§	PROPN
ftr-310	1253	4	553(b	553(b	PROPN
ftr-310	1253	5	)	)	PUNCT
ftr-310	1253	6	.	.	PUNCT
ftr-310	1254	1	187	187	NUM
ftr-310	1254	2	.	.	PUNCT
ftr-310	1255	1	matthew	matthew	PROPN
ftr-310	1255	2	h.	h.	PROPN
ftr-310	1255	3	friedman	friedman	PROPN
ftr-310	1255	4	,	,	PUNCT
ftr-310	1255	5	reviving	revive	VERB
ftr-310	1255	6	national	national	ADJ
ftr-310	1255	7	muffler	muffler	NOUN
ftr-310	1255	8	:	:	PUNCT
ftr-310	1255	9	analyzing	analyze	VERB
ftr-310	1255	10	the	the	DET
ftr-310	1255	11	effect	effect	NOUN
ftr-310	1255	12	of	of	ADP
ftr-310	1255	13	mayo	mayo	NOUN
ftr-310	1255	14	foundation	foundation	PROPN
ftr-310	1255	15	on	on	ADP
ftr-310	1255	16	judicial	judicial	ADJ
ftr-310	1255	17	deference	deference	NOUN
ftr-310	1255	18	as	as	SCONJ
ftr-310	1255	19	applied	apply	VERB
ftr-310	1255	20	to	to	ADP
ftr-310	1255	21	general	general	ADJ
ftr-310	1255	22	authority	authority	NOUN
ftr-310	1255	23	tax	tax	NOUN
ftr-310	1255	24	guidance	guidance	NOUN
ftr-310	1255	25	,	,	PUNCT
ftr-310	1255	26	107	107	NUM
ftr-310	1255	27	nw	nw	X
ftr-310	1255	28	.	.	PUNCT
ftr-310	1255	29	u.	u.	PROPN
ftr-310	1255	30	l.	l.	PROPN
ftr-310	1255	31	rev	rev	PROPN
ftr-310	1255	32	.	.	PUNCT
ftr-310	1256	1	colloquy	colloquy	NOUN
ftr-310	1256	2	115	115	NUM
ftr-310	1256	3	,	,	PUNCT
ftr-310	1256	4	122	122	NUM
ftr-310	1256	5	(	(	PUNCT
ftr-310	1256	6	2012	2012	NUM
ftr-310	1256	7	)	)	PUNCT
ftr-310	1256	8	.	.	PUNCT
ftr-310	1257	1	2013	2013	NUM
ftr-310	1257	2	]	]	PUNCT
ftr-310	1257	3	preventing	prevent	VERB
ftr-310	1257	4	i.r.s	i.r.	NOUN
ftr-310	1257	5	.	.	PUNCT
ftr-310	1258	1	abuse	abuse	NOUN
ftr-310	1258	2	of	of	ADP
ftr-310	1258	3	the	the	DET
ftr-310	1258	4	tax	tax	NOUN
ftr-310	1258	5	system	system	NOUN
ftr-310	1258	6	255	255	NUM
ftr-310	1258	7	law	law	NOUN
ftr-310	1258	8	.	.	PUNCT
ftr-310	1259	1	but	but	CCONJ
ftr-310	1259	2	this	this	PRON
ftr-310	1259	3	would	would	AUX
ftr-310	1259	4	be	be	AUX
ftr-310	1259	5	the	the	DET
ftr-310	1259	6	oversight	oversight	NOUN
ftr-310	1259	7	board	board	NOUN
ftr-310	1259	8	’s	’s	PART
ftr-310	1259	9	express	express	ADJ
ftr-310	1259	10	purpose	purpose	NOUN
ftr-310	1259	11	:	:	PUNCT
ftr-310	1259	12	to	to	PART
ftr-310	1259	13	make	make	VERB
ftr-310	1259	14	sure	sure	ADJ
ftr-310	1259	15	the	the	DET
ftr-310	1259	16	regulation	regulation	NOUN
ftr-310	1259	17	does	do	AUX
ftr-310	1259	18	not	not	PART
ftr-310	1259	19	harm	harm	VERB
ftr-310	1259	20	the	the	DET
ftr-310	1259	21	tax	tax	NOUN
ftr-310	1259	22	system	system	NOUN
ftr-310	1259	23	,	,	PUNCT
ftr-310	1259	24	especially	especially	ADV
ftr-310	1259	25	by	by	ADP
ftr-310	1259	26	violating	violate	VERB
ftr-310	1259	27	the	the	DET
ftr-310	1259	28	tax	tax	NOUN
ftr-310	1259	29	law	law	NOUN
ftr-310	1259	30	as	as	SCONJ
ftr-310	1259	31	it	it	PRON
ftr-310	1259	32	currently	currently	ADV
ftr-310	1259	33	stands	stand	VERB
ftr-310	1259	34	.	.	PUNCT
ftr-310	1260	1	the	the	DET
ftr-310	1260	2	authority	authority	NOUN
ftr-310	1260	3	to	to	PART
ftr-310	1260	4	simply	simply	ADV
ftr-310	1260	5	comment	comment	VERB
ftr-310	1260	6	on	on	ADP
ftr-310	1260	7	proposed	propose	VERB
ftr-310	1260	8	regulations	regulation	NOUN
ftr-310	1260	9	would	would	AUX
ftr-310	1260	10	be	be	AUX
ftr-310	1260	11	insufficient	insufficient	ADJ
ftr-310	1260	12	.	.	PUNCT
ftr-310	1261	1	the	the	DET
ftr-310	1261	2	office	office	NOUN
ftr-310	1261	3	of	of	ADP
ftr-310	1261	4	the	the	DET
ftr-310	1261	5	taxpayer	taxpayer	NOUN
ftr-310	1261	6	advocate	advocate	NOUN
ftr-310	1261	7	is	be	AUX
ftr-310	1261	8	currently	currently	ADV
ftr-310	1261	9	pressing	press	VERB
ftr-310	1261	10	for	for	ADP
ftr-310	1261	11	a	a	DET
ftr-310	1261	12	requirement	requirement	NOUN
ftr-310	1261	13	that	that	SCONJ
ftr-310	1261	14	the	the	DET
ftr-310	1261	15	i.r.s	i.r.	NOUN
ftr-310	1261	16	.	.	PUNCT
ftr-310	1262	1	actually	actually	ADV
ftr-310	1262	2	consider	consider	VERB
ftr-310	1262	3	its	its	PRON
ftr-310	1262	4	comments	comment	NOUN
ftr-310	1262	5	.	.	PUNCT
ftr-310	1263	1	188	188	NUM
ftr-310	1264	1	but	but	CCONJ
ftr-310	1264	2	it	it	PRON
ftr-310	1264	3	is	be	AUX
ftr-310	1264	4	possible	possible	ADJ
ftr-310	1264	5	that	that	SCONJ
ftr-310	1264	6	other	other	ADJ
ftr-310	1264	7	taxpayers	taxpayer	NOUN
ftr-310	1264	8	,	,	PUNCT
ftr-310	1264	9	out	out	ADP
ftr-310	1264	10	of	of	ADP
ftr-310	1264	11	their	their	PRON
ftr-310	1264	12	own	own	ADJ
ftr-310	1264	13	self	self	NOUN
ftr-310	1264	14	-	-	PUNCT
ftr-310	1264	15	interest	interest	NOUN
ftr-310	1264	16	,	,	PUNCT
ftr-310	1264	17	will	will	AUX
ftr-310	1264	18	echo	echo	VERB
ftr-310	1264	19	the	the	DET
ftr-310	1264	20	taxpayer	taxpayer	NOUN
ftr-310	1264	21	advocate	advocate	NOUN
ftr-310	1264	22	’s	’s	PART
ftr-310	1264	23	view	view	NOUN
ftr-310	1264	24	on	on	ADP
ftr-310	1264	25	how	how	SCONJ
ftr-310	1264	26	the	the	DET
ftr-310	1264	27	proposed	propose	VERB
ftr-310	1264	28	regulation	regulation	NOUN
ftr-310	1264	29	will	will	AUX
ftr-310	1264	30	affect	affect	VERB
ftr-310	1264	31	taxpayers	taxpayer	NOUN
ftr-310	1264	32	’	’	PART
ftr-310	1264	33	interaction	interaction	NOUN
ftr-310	1264	34	with	with	ADP
ftr-310	1264	35	the	the	DET
ftr-310	1264	36	i.r.s	i.r.s	NOUN
ftr-310	1264	37	.	.	PUNCT
ftr-310	1265	1	because	because	SCONJ
ftr-310	1265	2	the	the	DET
ftr-310	1265	3	new	new	ADJ
ftr-310	1265	4	oversight	oversight	NOUN
ftr-310	1265	5	board	board	NOUN
ftr-310	1265	6	would	would	AUX
ftr-310	1265	7	be	be	AUX
ftr-310	1265	8	the	the	DET
ftr-310	1265	9	only	only	ADJ
ftr-310	1265	10	group	group	NOUN
ftr-310	1265	11	commenting	comment	VERB
ftr-310	1265	12	from	from	ADP
ftr-310	1265	13	the	the	DET
ftr-310	1265	14	perspective	perspective	NOUN
ftr-310	1265	15	of	of	ADP
ftr-310	1265	16	protecting	protect	VERB
ftr-310	1265	17	the	the	DET
ftr-310	1265	18	tax	tax	NOUN
ftr-310	1265	19	system	system	NOUN
ftr-310	1265	20	,	,	PUNCT
ftr-310	1265	21	it	it	PRON
ftr-310	1265	22	is	be	AUX
ftr-310	1265	23	even	even	ADV
ftr-310	1265	24	more	more	ADV
ftr-310	1265	25	important	important	ADJ
ftr-310	1265	26	that	that	SCONJ
ftr-310	1265	27	congress	congress	PROPN
ftr-310	1265	28	require	require	VERB
ftr-310	1265	29	the	the	DET
ftr-310	1265	30	i.r.s	i.r.s	NOUN
ftr-310	1265	31	.	.	PUNCT
ftr-310	1266	1	to	to	PART
ftr-310	1266	2	consider	consider	VERB
ftr-310	1266	3	its	its	PRON
ftr-310	1266	4	recommendations	recommendation	NOUN
ftr-310	1266	5	.	.	PUNCT
ftr-310	1267	1	the	the	DET
ftr-310	1267	2	ability	ability	NOUN
ftr-310	1267	3	to	to	PART
ftr-310	1267	4	review	review	VERB
ftr-310	1267	5	and	and	CCONJ
ftr-310	1267	6	comment	comment	VERB
ftr-310	1267	7	on	on	ADP
ftr-310	1267	8	proposed	propose	VERB
ftr-310	1267	9	regulations	regulation	NOUN
ftr-310	1267	10	would	would	AUX
ftr-310	1267	11	,	,	PUNCT
ftr-310	1267	12	standing	stand	VERB
ftr-310	1267	13	alone	alone	ADV
ftr-310	1267	14	,	,	PUNCT
ftr-310	1267	15	do	do	VERB
ftr-310	1267	16	very	very	ADV
ftr-310	1267	17	little	little	ADJ
ftr-310	1267	18	to	to	PART
ftr-310	1267	19	protect	protect	VERB
ftr-310	1267	20	the	the	DET
ftr-310	1267	21	tax	tax	NOUN
ftr-310	1267	22	system	system	NOUN
ftr-310	1267	23	.	.	PUNCT
ftr-310	1268	1	regulations	regulation	NOUN
ftr-310	1268	2	generally	generally	ADV
ftr-310	1268	3	already	already	ADV
ftr-310	1268	4	face	face	VERB
ftr-310	1268	5	notice	notice	NOUN
ftr-310	1268	6	-	-	PUNCT
ftr-310	1268	7	and	and	CCONJ
ftr-310	1268	8	-	-	PUNCT
ftr-310	1268	9	comment	comment	NOUN
ftr-310	1268	10	,	,	PUNCT
ftr-310	1268	11	and	and	CCONJ
ftr-310	1268	12	interested	interested	ADJ
ftr-310	1268	13	parties	party	NOUN
ftr-310	1268	14	have	have	VERB
ftr-310	1268	15	the	the	DET
ftr-310	1268	16	ability	ability	NOUN
ftr-310	1268	17	to	to	PART
ftr-310	1268	18	object	object	VERB
ftr-310	1268	19	to	to	ADP
ftr-310	1268	20	proposed	propose	VERB
ftr-310	1268	21	regulations	regulation	NOUN
ftr-310	1268	22	that	that	PRON
ftr-310	1268	23	veer	veer	VERB
ftr-310	1268	24	too	too	ADV
ftr-310	1268	25	far	far	ADV
ftr-310	1268	26	afield	afield	ADV
ftr-310	1268	27	of	of	ADP
ftr-310	1268	28	their	their	PRON
ftr-310	1268	29	statutory	statutory	ADJ
ftr-310	1268	30	basis	basis	NOUN
ftr-310	1268	31	.	.	PUNCT
ftr-310	1269	1	but	but	CCONJ
ftr-310	1269	2	,	,	PUNCT
ftr-310	1269	3	as	as	SCONJ
ftr-310	1269	4	the	the	DET
ftr-310	1269	5	i.r.s	i.r.	NOUN
ftr-310	1269	6	.	.	PUNCT
ftr-310	1269	7	’s	’s	PART
ftr-310	1269	8	treatment	treatment	NOUN
ftr-310	1269	9	of	of	ADP
ftr-310	1269	10	commodities	commodity	NOUN
ftr-310	1269	11	mutual	mutual	ADJ
ftr-310	1269	12	funds	fund	NOUN
ftr-310	1269	13	demonstrates	demonstrate	VERB
ftr-310	1269	14	,	,	PUNCT
ftr-310	1269	15	the	the	DET
ftr-310	1269	16	i.r.s	i.r.s	NOUN
ftr-310	1269	17	.	.	PUNCT
ftr-310	1270	1	can	can	AUX
ftr-310	1270	2	also	also	ADV
ftr-310	1270	3	use	use	VERB
ftr-310	1270	4	other	other	ADJ
ftr-310	1270	5	rulings	ruling	NOUN
ftr-310	1270	6	,	,	PUNCT
ftr-310	1270	7	not	not	PART
ftr-310	1270	8	subject	subject	ADJ
ftr-310	1270	9	to	to	ADP
ftr-310	1270	10	notice	notice	NOUN
ftr-310	1270	11	-	-	PUNCT
ftr-310	1270	12	and	and	CCONJ
ftr-310	1270	13	-	-	PUNCT
ftr-310	1270	14	comment	comment	NOUN
ftr-310	1270	15	,	,	PUNCT
ftr-310	1270	16	in	in	ADP
ftr-310	1270	17	a	a	DET
ftr-310	1270	18	way	way	NOUN
ftr-310	1270	19	that	that	PRON
ftr-310	1270	20	damages	damage	VERB
ftr-310	1270	21	the	the	DET
ftr-310	1270	22	tax	tax	NOUN
ftr-310	1270	23	system	system	NOUN
ftr-310	1270	24	.	.	PUNCT
ftr-310	1271	1	189	189	NUM
ftr-310	1272	1	the	the	DET
ftr-310	1272	2	oversight	oversight	NOUN
ftr-310	1272	3	board	board	NOUN
ftr-310	1272	4	charged	charge	VERB
ftr-310	1272	5	with	with	ADP
ftr-310	1272	6	protecting	protect	VERB
ftr-310	1272	7	the	the	DET
ftr-310	1272	8	tax	tax	NOUN
ftr-310	1272	9	system	system	NOUN
ftr-310	1272	10	would	would	AUX
ftr-310	1272	11	need	need	VERB
ftr-310	1272	12	the	the	DET
ftr-310	1272	13	authority	authority	NOUN
ftr-310	1272	14	to	to	PART
ftr-310	1272	15	review	review	VERB
ftr-310	1272	16	the	the	DET
ftr-310	1272	17	i.r.s	i.r.	NOUN
ftr-310	1272	18	.	.	PROPN
ftr-310	1272	19	’s	’s	PART
ftr-310	1272	20	less	less	ADV
ftr-310	1272	21	-	-	PUNCT
ftr-310	1272	22	formal	formal	ADJ
ftr-310	1272	23	rulings	ruling	NOUN
ftr-310	1272	24	,	,	PUNCT
ftr-310	1272	25	as	as	ADV
ftr-310	1272	26	well	well	ADV
ftr-310	1272	27	,	,	PUNCT
ftr-310	1272	28	and	and	CCONJ
ftr-310	1272	29	should	should	AUX
ftr-310	1272	30	also	also	ADV
ftr-310	1272	31	have	have	VERB
ftr-310	1272	32	the	the	DET
ftr-310	1272	33	authority	authority	NOUN
ftr-310	1272	34	to	to	PART
ftr-310	1272	35	look	look	VERB
ftr-310	1272	36	at	at	ADP
ftr-310	1272	37	other	other	ADJ
ftr-310	1272	38	i.r.s	i.r.	NOUN
ftr-310	1272	39	.	.	PUNCT
ftr-310	1272	40	actions	action	NOUN
ftr-310	1272	41	.	.	PUNCT
ftr-310	1273	1	190	190	NUM
ftr-310	1273	2	2	2	NUM
ftr-310	1273	3	.	.	PUNCT
ftr-310	1274	1	the	the	DET
ftr-310	1274	2	composition	composition	NOUN
ftr-310	1274	3	for	for	ADP
ftr-310	1274	4	the	the	DET
ftr-310	1274	5	oversight	oversight	NOUN
ftr-310	1274	6	board	board	NOUN
ftr-310	1274	7	to	to	PART
ftr-310	1274	8	protect	protect	VERB
ftr-310	1274	9	the	the	DET
ftr-310	1274	10	tax	tax	NOUN
ftr-310	1274	11	system	system	NOUN
ftr-310	1274	12	,	,	PUNCT
ftr-310	1274	13	members	member	NOUN
ftr-310	1274	14	would	would	AUX
ftr-310	1274	15	have	have	VERB
ftr-310	1274	16	to	to	PART
ftr-310	1274	17	have	have	VERB
ftr-310	1274	18	a	a	DET
ftr-310	1274	19	deep	deep	ADJ
ftr-310	1274	20	knowledge	knowledge	NOUN
ftr-310	1274	21	and	and	CCONJ
ftr-310	1274	22	understanding	understanding	NOUN
ftr-310	1274	23	of	of	ADP
ftr-310	1274	24	the	the	DET
ftr-310	1274	25	tax	tax	NOUN
ftr-310	1274	26	system	system	NOUN
ftr-310	1274	27	,	,	PUNCT
ftr-310	1274	28	while	while	SCONJ
ftr-310	1274	29	also	also	ADV
ftr-310	1274	30	having	have	VERB
ftr-310	1274	31	some	some	DET
ftr-310	1274	32	degree	degree	NOUN
ftr-310	1274	33	of	of	ADP
ftr-310	1274	34	independence	independence	NOUN
ftr-310	1274	35	from	from	ADP
ftr-310	1274	36	the	the	DET
ftr-310	1274	37	i.r.s	i.r.s	NOUN
ftr-310	1274	38	.	.	PUNCT
ftr-310	1275	1	the	the	DET
ftr-310	1275	2	office	office	NOUN
ftr-310	1275	3	of	of	ADP
ftr-310	1275	4	the	the	DET
ftr-310	1275	5	taxpayer	taxpayer	NOUN
ftr-310	1275	6	advocate	advocate	NOUN
ftr-310	1275	7	,	,	PUNCT
ftr-310	1275	8	for	for	ADP
ftr-310	1275	9	example	example	NOUN
ftr-310	1275	10	,	,	PUNCT
ftr-310	1275	11	ensures	ensure	VERB
ftr-310	1275	12	the	the	DET
ftr-310	1275	13	appropriate	appropriate	ADJ
ftr-310	1275	14	familiarity	familiarity	NOUN
ftr-310	1275	15	with	with	ADP
ftr-310	1275	16	the	the	DET
ftr-310	1275	17	tax	tax	NOUN
ftr-310	1275	18	law	law	NOUN
ftr-310	1275	19	by	by	ADP
ftr-310	1275	20	appointing	appoint	VERB
ftr-310	1275	21	to	to	ADP
ftr-310	1275	22	its	its	PRON
ftr-310	1275	23	head	head	NOUN
ftr-310	1275	24	a	a	DET
ftr-310	1275	25	person	person	NOUN
ftr-310	1275	26	with	with	ADP
ftr-310	1275	27	significant	significant	ADJ
ftr-310	1275	28	experience	experience	NOUN
ftr-310	1275	29	in	in	ADP
ftr-310	1275	30	the	the	DET
ftr-310	1275	31	tax	tax	NOUN
ftr-310	1275	32	law	law	NOUN
ftr-310	1275	33	.	.	PUNCT
ftr-310	1276	1	191	191	NUM
ftr-310	1276	2	188	188	NUM
ftr-310	1276	3	.	.	PUNCT
ftr-310	1277	1	see	see	VERB
ftr-310	1277	2	supra	supra	PROPN
ftr-310	1277	3	note	note	PROPN
ftr-310	1277	4	174	174	NUM
ftr-310	1277	5	and	and	CCONJ
ftr-310	1277	6	accompanying	accompany	VERB
ftr-310	1277	7	text	text	NOUN
ftr-310	1277	8	.	.	PUNCT
ftr-310	1278	1	189	189	NUM
ftr-310	1278	2	.	.	PUNCT
ftr-310	1279	1	see	see	VERB
ftr-310	1279	2	supra	supra	PROPN
ftr-310	1279	3	section	section	PROPN
ftr-310	1279	4	iii.c	iii.c	PROPN
ftr-310	1279	5	.	.	PUNCT
ftr-310	1280	1	190	190	NUM
ftr-310	1280	2	.	.	PUNCT
ftr-310	1281	1	the	the	DET
ftr-310	1281	2	oversight	oversight	NOUN
ftr-310	1281	3	board	board	NOUN
ftr-310	1281	4	would	would	AUX
ftr-310	1281	5	not	not	PART
ftr-310	1281	6	have	have	VERB
ftr-310	1281	7	the	the	DET
ftr-310	1281	8	resources	resource	NOUN
ftr-310	1281	9	to	to	PART
ftr-310	1281	10	look	look	VERB
ftr-310	1281	11	at	at	ADP
ftr-310	1281	12	everything	everything	PRON
ftr-310	1281	13	that	that	PRON
ftr-310	1281	14	the	the	DET
ftr-310	1281	15	i.r.s	i.r.	NOUN
ftr-310	1281	16	.	.	PUNCT
ftr-310	1282	1	does	do	VERB
ftr-310	1282	2	,	,	PUNCT
ftr-310	1282	3	of	of	ADP
ftr-310	1282	4	course	course	NOUN
ftr-310	1282	5	.	.	PUNCT
ftr-310	1283	1	rather	rather	ADV
ftr-310	1283	2	,	,	PUNCT
ftr-310	1283	3	it	it	PRON
ftr-310	1283	4	would	would	AUX
ftr-310	1283	5	have	have	VERB
ftr-310	1283	6	to	to	PART
ftr-310	1283	7	prioritize	prioritize	VERB
ftr-310	1283	8	its	its	PRON
ftr-310	1283	9	reviews	review	NOUN
ftr-310	1283	10	.	.	PUNCT
ftr-310	1284	1	its	its	PRON
ftr-310	1284	2	method	method	NOUN
ftr-310	1284	3	of	of	ADP
ftr-310	1284	4	prioritization	prioritization	NOUN
ftr-310	1284	5	should	should	AUX
ftr-310	1284	6	include	include	VERB
ftr-310	1284	7	both	both	DET
ftr-310	1284	8	stricter	strict	ADJ
ftr-310	1284	9	scrutiny	scrutiny	NOUN
ftr-310	1284	10	of	of	ADP
ftr-310	1284	11	areas	area	NOUN
ftr-310	1284	12	that	that	PRON
ftr-310	1284	13	have	have	AUX
ftr-310	1284	14	had	have	VERB
ftr-310	1284	15	problems	problem	NOUN
ftr-310	1284	16	in	in	ADP
ftr-310	1284	17	the	the	DET
ftr-310	1284	18	past	past	NOUN
ftr-310	1284	19	and	and	CCONJ
ftr-310	1284	20	a	a	DET
ftr-310	1284	21	random	random	ADJ
ftr-310	1284	22	assortment	assortment	NOUN
ftr-310	1284	23	of	of	ADP
ftr-310	1284	24	unproblematic	unproblematic	ADJ
ftr-310	1284	25	areas	area	NOUN
ftr-310	1284	26	.	.	PUNCT
ftr-310	1285	1	see	see	VERB
ftr-310	1285	2	infra	infra	NOUN
ftr-310	1285	3	note	note	VERB
ftr-310	1285	4	198	198	NUM
ftr-310	1285	5	and	and	CCONJ
ftr-310	1285	6	accompanying	accompany	VERB
ftr-310	1285	7	text	text	NOUN
ftr-310	1285	8	.	.	PUNCT
ftr-310	1286	1	191	191	NUM
ftr-310	1286	2	.	.	PUNCT
ftr-310	1287	1	prior	prior	ADV
ftr-310	1287	2	to	to	ADP
ftr-310	1287	3	her	her	PRON
ftr-310	1287	4	appointment	appointment	NOUN
ftr-310	1287	5	,	,	PUNCT
ftr-310	1287	6	nina	nina	PROPN
ftr-310	1287	7	olson	olson	PROPN
ftr-310	1287	8	,	,	PUNCT
ftr-310	1287	9	the	the	DET
ftr-310	1287	10	current	current	ADJ
ftr-310	1287	11	national	national	ADJ
ftr-310	1287	12	taxpayer	taxpayer	NOUN
ftr-310	1287	13	advocate	advocate	NOUN
ftr-310	1287	14	,	,	PUNCT
ftr-310	1287	15	worked	work	VERB
ftr-310	1287	16	in	in	ADP
ftr-310	1287	17	private	private	ADJ
ftr-310	1287	18	practice	practice	NOUN
ftr-310	1287	19	representing	represent	VERB
ftr-310	1287	20	taxpayers	taxpayer	NOUN
ftr-310	1287	21	in	in	ADP
ftr-310	1287	22	tax	tax	NOUN
ftr-310	1287	23	litigation	litigation	NOUN
ftr-310	1287	24	.	.	PUNCT
ftr-310	1288	1	she	she	PRON
ftr-310	1288	2	also	also	ADV
ftr-310	1288	3	owned	own	VERB
ftr-310	1288	4	a	a	DET
ftr-310	1288	5	tax	tax	NOUN
ftr-310	1288	6	planning	planning	NOUN
ftr-310	1288	7	and	and	CCONJ
ftr-310	1288	8	preparation	preparation	NOUN
ftr-310	1288	9	firm	firm	NOUN
ftr-310	1288	10	,	,	PUNCT
ftr-310	1288	11	and	and	CCONJ
ftr-310	1288	12	chaired	chair	VERB
ftr-310	1288	13	the	the	DET
ftr-310	1288	14	american	american	PROPN
ftr-310	1288	15	bar	bar	PROPN
ftr-310	1288	16	association	association	NOUN
ftr-310	1288	17	section	section	NOUN
ftr-310	1288	18	of	of	ADP
ftr-310	1288	19	taxation	taxation	NOUN
ftr-310	1288	20	’s	’s	PART
ftr-310	1288	21	low	low	ADJ
ftr-310	1288	22	income	income	NOUN
ftr-310	1288	23	taxpayers	taxpayer	NOUN
ftr-310	1288	24	committee	committee	PROPN
ftr-310	1288	25	.	.	PUNCT
ftr-310	1289	1	national	national	PROPN
ftr-310	1289	2	taxpayer	taxpayer	PROPN
ftr-310	1289	3	advocate	advocate	PROPN
ftr-310	1289	4	bio	bio	PROPN
ftr-310	1289	5	,	,	PUNCT
ftr-310	1289	6	http://www.taxpayeradvocate.irs.gov/media-resources/	http://www.taxpayeradvocate.irs.gov/media-resources/	VERB
ftr-310	1289	7	national	national	ADJ
ftr-310	1289	8	-	-	PUNCT
ftr-310	1289	9	taxpayer	taxpayer	NOUN
ftr-310	1289	10	-	-	PUNCT
ftr-310	1289	11	advocate	advocate	NOUN
ftr-310	1289	12	-	-	PUNCT
ftr-310	1289	13	bio	bio	NOUN
ftr-310	1289	14	.	.	PROPN
ftr-310	1290	1	256	256	NUM
ftr-310	1290	2	florida	florida	PROPN
ftr-310	1290	3	tax	tax	NOUN
ftr-310	1290	4	review	review	NOUN
ftr-310	1290	5	[	[	X
ftr-310	1290	6	vol	vol	NOUN
ftr-310	1290	7	.	.	NOUN
ftr-310	1290	8	14:6	14:6	NUM
ftr-310	1290	9	it	it	PRON
ftr-310	1290	10	would	would	AUX
ftr-310	1290	11	be	be	AUX
ftr-310	1290	12	essential	essential	ADJ
ftr-310	1290	13	that	that	SCONJ
ftr-310	1290	14	the	the	DET
ftr-310	1290	15	members	member	NOUN
ftr-310	1290	16	of	of	ADP
ftr-310	1290	17	the	the	DET
ftr-310	1290	18	oversight	oversight	NOUN
ftr-310	1290	19	board	board	NOUN
ftr-310	1290	20	have	have	VERB
ftr-310	1290	21	significant	significant	ADJ
ftr-310	1290	22	knowledge	knowledge	NOUN
ftr-310	1290	23	of	of	ADP
ftr-310	1290	24	and	and	CCONJ
ftr-310	1290	25	familiarity	familiarity	NOUN
ftr-310	1290	26	with	with	ADP
ftr-310	1290	27	the	the	DET
ftr-310	1290	28	tax	tax	NOUN
ftr-310	1290	29	law	law	NOUN
ftr-310	1290	30	.	.	PUNCT
ftr-310	1291	1	for	for	ADP
ftr-310	1291	2	example	example	NOUN
ftr-310	1291	3	,	,	PUNCT
ftr-310	1291	4	they	they	PRON
ftr-310	1291	5	would	would	AUX
ftr-310	1291	6	need	need	VERB
ftr-310	1291	7	the	the	DET
ftr-310	1291	8	ability	ability	NOUN
ftr-310	1291	9	to	to	PART
ftr-310	1291	10	differentiate	differentiate	VERB
ftr-310	1291	11	between	between	ADP
ftr-310	1291	12	respecting	respect	VERB
ftr-310	1291	13	form	form	NOUN
ftr-310	1291	14	at	at	ADP
ftr-310	1291	15	the	the	DET
ftr-310	1291	16	expense	expense	NOUN
ftr-310	1291	17	of	of	ADP
ftr-310	1291	18	substance	substance	NOUN
ftr-310	1291	19	(	(	PUNCT
ftr-310	1291	20	e.g.	e.g.	ADV
ftr-310	1291	21	,	,	PUNCT
ftr-310	1291	22	permitting	permit	VERB
ftr-310	1291	23	mutual	mutual	ADJ
ftr-310	1291	24	funds	fund	NOUN
ftr-310	1291	25	to	to	PART
ftr-310	1291	26	invest	invest	VERB
ftr-310	1291	27	in	in	ADP
ftr-310	1291	28	commoditylinked	commoditylinke	VERB
ftr-310	1291	29	notes	note	NOUN
ftr-310	1291	30	)	)	PUNCT
ftr-310	1291	31	and	and	CCONJ
ftr-310	1291	32	respecting	respect	VERB
ftr-310	1291	33	form	form	NOUN
ftr-310	1291	34	because	because	SCONJ
ftr-310	1291	35	determining	determine	VERB
ftr-310	1291	36	the	the	DET
ftr-310	1291	37	underlying	underlie	VERB
ftr-310	1291	38	substance	substance	NOUN
ftr-310	1291	39	is	be	AUX
ftr-310	1291	40	unimportant	unimportant	ADJ
ftr-310	1291	41	or	or	CCONJ
ftr-310	1291	42	administratively	administratively	ADV
ftr-310	1291	43	infeasible	infeasible	ADJ
ftr-310	1291	44	(	(	PUNCT
ftr-310	1291	45	e.g.	e.g.	ADV
ftr-310	1291	46	,	,	PUNCT
ftr-310	1291	47	entity	entity	NOUN
ftr-310	1291	48	election	election	NOUN
ftr-310	1291	49	)	)	PUNCT
ftr-310	1291	50	.	.	PUNCT
ftr-310	1292	1	192	192	NUM
ftr-310	1292	2	in	in	ADP
ftr-310	1292	3	addition	addition	NOUN
ftr-310	1292	4	to	to	ADP
ftr-310	1292	5	the	the	DET
ftr-310	1292	6	knowledge	knowledge	NOUN
ftr-310	1292	7	base	base	NOUN
ftr-310	1292	8	members	member	NOUN
ftr-310	1292	9	must	must	AUX
ftr-310	1292	10	have	have	VERB
ftr-310	1292	11	,	,	PUNCT
ftr-310	1292	12	members	member	NOUN
ftr-310	1292	13	of	of	ADP
ftr-310	1292	14	the	the	DET
ftr-310	1292	15	oversight	oversight	NOUN
ftr-310	1292	16	board	board	NOUN
ftr-310	1292	17	would	would	AUX
ftr-310	1292	18	need	need	VERB
ftr-310	1292	19	to	to	PART
ftr-310	1292	20	both	both	PRON
ftr-310	1292	21	be	be	AUX
ftr-310	1292	22	and	and	CCONJ
ftr-310	1292	23	appear	appear	VERB
ftr-310	1292	24	impartial	impartial	ADJ
ftr-310	1292	25	.	.	PUNCT
ftr-310	1293	1	some	some	PRON
ftr-310	1293	2	of	of	ADP
ftr-310	1293	3	the	the	DET
ftr-310	1293	4	i.r.s	i.r.	NOUN
ftr-310	1293	5	.	.	PUNCT
ftr-310	1294	1	actions	action	NOUN
ftr-310	1294	2	they	they	PRON
ftr-310	1294	3	challenge	challenge	VERB
ftr-310	1294	4	would	would	AUX
ftr-310	1294	5	likely	likely	ADV
ftr-310	1294	6	favor	favor	VERB
ftr-310	1294	7	the	the	DET
ftr-310	1294	8	government	government	NOUN
ftr-310	1294	9	,	,	PUNCT
ftr-310	1294	10	while	while	SCONJ
ftr-310	1294	11	others	other	NOUN
ftr-310	1294	12	would	would	AUX
ftr-310	1294	13	favor	favor	VERB
ftr-310	1294	14	taxpayers	taxpayer	NOUN
ftr-310	1294	15	.	.	PUNCT
ftr-310	1295	1	to	to	PART
ftr-310	1295	2	prevent	prevent	VERB
ftr-310	1295	3	the	the	DET
ftr-310	1295	4	board	board	NOUN
ftr-310	1295	5	from	from	ADP
ftr-310	1295	6	tilting	tilt	VERB
ftr-310	1295	7	toward	toward	ADP
ftr-310	1295	8	or	or	CCONJ
ftr-310	1295	9	against	against	ADP
ftr-310	1295	10	the	the	DET
ftr-310	1295	11	government	government	NOUN
ftr-310	1295	12	’s	’s	PART
ftr-310	1295	13	interests	interest	NOUN
ftr-310	1295	14	,	,	PUNCT
ftr-310	1295	15	the	the	DET
ftr-310	1295	16	board	board	NOUN
ftr-310	1295	17	should	should	AUX
ftr-310	1295	18	be	be	AUX
ftr-310	1295	19	split	split	VERB
ftr-310	1295	20	between	between	ADP
ftr-310	1295	21	government	government	NOUN
ftr-310	1295	22	employees	employee	NOUN
ftr-310	1295	23	and	and	CCONJ
ftr-310	1295	24	individuals	individual	NOUN
ftr-310	1295	25	working	work	VERB
ftr-310	1295	26	in	in	ADP
ftr-310	1295	27	the	the	DET
ftr-310	1295	28	private	private	ADJ
ftr-310	1295	29	sector	sector	NOUN
ftr-310	1295	30	.	.	PUNCT
ftr-310	1296	1	the	the	DET
ftr-310	1296	2	members	member	NOUN
ftr-310	1296	3	who	who	PRON
ftr-310	1296	4	worked	work	VERB
ftr-310	1296	5	for	for	ADP
ftr-310	1296	6	the	the	DET
ftr-310	1296	7	government	government	NOUN
ftr-310	1296	8	would	would	AUX
ftr-310	1296	9	ideally	ideally	ADV
ftr-310	1296	10	be	be	AUX
ftr-310	1296	11	selected	select	VERB
ftr-310	1296	12	from	from	ADP
ftr-310	1296	13	the	the	DET
ftr-310	1296	14	i.r.s	i.r.	NOUN
ftr-310	1296	15	.	.	PUNCT
ftr-310	1296	16	,	,	PUNCT
ftr-310	1296	17	the	the	DET
ftr-310	1296	18	treasury	treasury	PROPN
ftr-310	1296	19	department	department	PROPN
ftr-310	1296	20	,	,	PUNCT
ftr-310	1296	21	or	or	CCONJ
ftr-310	1296	22	another	another	DET
ftr-310	1296	23	governmental	governmental	ADJ
ftr-310	1296	24	agency	agency	NOUN
ftr-310	1296	25	that	that	PRON
ftr-310	1296	26	worked	work	VERB
ftr-310	1296	27	extensively	extensively	ADV
ftr-310	1296	28	with	with	ADP
ftr-310	1296	29	the	the	DET
ftr-310	1296	30	tax	tax	NOUN
ftr-310	1296	31	system	system	NOUN
ftr-310	1296	32	.	.	PUNCT
ftr-310	1297	1	such	such	ADJ
ftr-310	1297	2	individuals	individual	NOUN
ftr-310	1297	3	would	would	AUX
ftr-310	1297	4	potentially	potentially	ADV
ftr-310	1297	5	face	face	VERB
ftr-310	1297	6	pressure	pressure	NOUN
ftr-310	1297	7	to	to	PART
ftr-310	1297	8	act	act	VERB
ftr-310	1297	9	in	in	ADP
ftr-310	1297	10	ways	way	NOUN
ftr-310	1297	11	that	that	PRON
ftr-310	1297	12	favored	favor	VERB
ftr-310	1297	13	the	the	DET
ftr-310	1297	14	i.r.s	i.r.	NOUN
ftr-310	1297	15	.	.	PUNCT
ftr-310	1297	16	,	,	PUNCT
ftr-310	1297	17	but	but	CCONJ
ftr-310	1297	18	such	such	ADJ
ftr-310	1297	19	pressure	pressure	NOUN
ftr-310	1297	20	could	could	AUX
ftr-310	1297	21	be	be	AUX
ftr-310	1297	22	counterbalanced	counterbalance	VERB
ftr-310	1297	23	by	by	ADP
ftr-310	1297	24	implementing	implement	VERB
ftr-310	1297	25	procedures	procedure	NOUN
ftr-310	1297	26	shielding	shield	VERB
ftr-310	1297	27	them	they	PRON
ftr-310	1297	28	.	.	PUNCT
ftr-310	1298	1	in	in	ADP
ftr-310	1298	2	creating	create	VERB
ftr-310	1298	3	the	the	DET
ftr-310	1298	4	national	national	ADJ
ftr-310	1298	5	taxpayer	taxpayer	PROPN
ftr-310	1298	6	advocate	advocate	NOUN
ftr-310	1298	7	,	,	PUNCT
ftr-310	1298	8	congress	congress	PROPN
ftr-310	1298	9	demonstrated	demonstrate	VERB
ftr-310	1298	10	that	that	SCONJ
ftr-310	1298	11	it	it	PRON
ftr-310	1298	12	could	could	AUX
ftr-310	1298	13	provide	provide	VERB
ftr-310	1298	14	such	such	ADJ
ftr-310	1298	15	shielding	shielding	NOUN
ftr-310	1298	16	.	.	PUNCT
ftr-310	1299	1	moreover	moreover	ADV
ftr-310	1299	2	,	,	PUNCT
ftr-310	1299	3	the	the	DET
ftr-310	1299	4	board	board	NOUN
ftr-310	1299	5	members	member	NOUN
ftr-310	1299	6	employed	employ	VERB
ftr-310	1299	7	in	in	ADP
ftr-310	1299	8	private	private	ADJ
ftr-310	1299	9	industry	industry	NOUN
ftr-310	1299	10	would	would	AUX
ftr-310	1299	11	provide	provide	VERB
ftr-310	1299	12	a	a	DET
ftr-310	1299	13	counterbalance	counterbalance	NOUN
ftr-310	1299	14	to	to	ADP
ftr-310	1299	15	an	an	DET
ftr-310	1299	16	overly	overly	ADV
ftr-310	1299	17	-	-	PUNCT
ftr-310	1299	18	government	government	NOUN
ftr-310	1299	19	-	-	PUNCT
ftr-310	1299	20	favorable	favorable	ADJ
ftr-310	1299	21	approach	approach	NOUN
ftr-310	1299	22	.	.	PUNCT
ftr-310	1300	1	and	and	CCONJ
ftr-310	1300	2	from	from	ADP
ftr-310	1300	3	where	where	SCONJ
ftr-310	1300	4	would	would	AUX
ftr-310	1300	5	the	the	DET
ftr-310	1300	6	oversight	oversight	NOUN
ftr-310	1300	7	board	board	NOUN
ftr-310	1300	8	draw	draw	VERB
ftr-310	1300	9	these	these	DET
ftr-310	1300	10	private	private	ADJ
ftr-310	1300	11	industry	industry	NOUN
ftr-310	1300	12	members	member	NOUN
ftr-310	1300	13	?	?	PUNCT
ftr-310	1301	1	many	many	ADJ
ftr-310	1301	2	tax	tax	NOUN
ftr-310	1301	3	professional	professional	ADJ
ftr-310	1301	4	organizations	organization	NOUN
ftr-310	1301	5	include	include	VERB
ftr-310	1301	6	,	,	PUNCT
ftr-310	1301	7	in	in	ADP
ftr-310	1301	8	their	their	PRON
ftr-310	1301	9	mission	mission	NOUN
ftr-310	1301	10	statements	statement	NOUN
ftr-310	1301	11	,	,	PUNCT
ftr-310	1301	12	the	the	DET
ftr-310	1301	13	promotion	promotion	NOUN
ftr-310	1301	14	of	of	ADP
ftr-310	1301	15	an	an	DET
ftr-310	1301	16	equitable	equitable	ADJ
ftr-310	1301	17	tax	tax	NOUN
ftr-310	1301	18	system	system	NOUN
ftr-310	1301	19	.	.	PUNCT
ftr-310	1302	1	for	for	ADP
ftr-310	1302	2	example	example	NOUN
ftr-310	1302	3	,	,	PUNCT
ftr-310	1302	4	the	the	DET
ftr-310	1302	5	american	american	PROPN
ftr-310	1302	6	bar	bar	PROPN
ftr-310	1302	7	association	association	PROPN
ftr-310	1302	8	’s	’s	PART
ftr-310	1302	9	section	section	NOUN
ftr-310	1302	10	of	of	ADP
ftr-310	1302	11	taxation	taxation	NOUN
ftr-310	1302	12	works	work	VERB
ftr-310	1302	13	to	to	PART
ftr-310	1302	14	provide	provide	VERB
ftr-310	1302	15	“	"	PUNCT
ftr-310	1302	16	leadership	leadership	NOUN
ftr-310	1302	17	to	to	PART
ftr-310	1302	18	support	support	VERB
ftr-310	1302	19	the	the	DET
ftr-310	1302	20	development	development	NOUN
ftr-310	1302	21	of	of	ADP
ftr-310	1302	22	an	an	DET
ftr-310	1302	23	equitable	equitable	ADJ
ftr-310	1302	24	,	,	PUNCT
ftr-310	1302	25	efficient	efficient	ADJ
ftr-310	1302	26	and	and	CCONJ
ftr-310	1302	27	workable	workable	ADJ
ftr-310	1302	28	tax	tax	NOUN
ftr-310	1302	29	system	system	NOUN
ftr-310	1302	30	.	.	PUNCT
ftr-310	1302	31	”	"	PUNCT
ftr-310	1303	1	193	193	NUM
ftr-310	1303	2	the	the	DET
ftr-310	1303	3	tax	tax	NOUN
ftr-310	1303	4	section	section	NOUN
ftr-310	1303	5	of	of	ADP
ftr-310	1303	6	the	the	DET
ftr-310	1303	7	new	new	PROPN
ftr-310	1303	8	york	york	PROPN
ftr-310	1303	9	state	state	PROPN
ftr-310	1303	10	bar	bar	PROPN
ftr-310	1303	11	association	association	NOUN
ftr-310	1303	12	works	work	VERB
ftr-310	1303	13	to	to	PART
ftr-310	1303	14	further	far	ADV
ftr-310	1303	15	“	"	PUNCT
ftr-310	1303	16	the	the	DET
ftr-310	1303	17	public	public	ADJ
ftr-310	1303	18	interest	interest	NOUN
ftr-310	1303	19	in	in	ADP
ftr-310	1303	20	a	a	DET
ftr-310	1303	21	fair	fair	ADJ
ftr-310	1303	22	and	and	CCONJ
ftr-310	1303	23	equitable	equitable	ADJ
ftr-310	1303	24	tax	tax	NOUN
ftr-310	1303	25	system	system	NOUN
ftr-310	1303	26	.	.	PUNCT
ftr-310	1303	27	”	"	PUNCT
ftr-310	1304	1	194	194	NUM
ftr-310	1304	2	ensuring	ensure	VERB
ftr-310	1304	3	that	that	SCONJ
ftr-310	1304	4	the	the	DET
ftr-310	1304	5	i.r.s	i.r.	NOUN
ftr-310	1304	6	.	.	PUNCT
ftr-310	1304	7	’s	’s	PART
ftr-310	1304	8	actions	action	NOUN
ftr-310	1304	9	do	do	AUX
ftr-310	1304	10	not	not	PART
ftr-310	1304	11	harm	harm	VERB
ftr-310	1304	12	the	the	DET
ftr-310	1304	13	tax	tax	NOUN
ftr-310	1304	14	system	system	NOUN
ftr-310	1304	15	fits	fit	VERB
ftr-310	1304	16	comfortably	comfortably	ADV
ftr-310	1304	17	with	with	ADP
ftr-310	1304	18	these	these	DET
ftr-310	1304	19	missions	mission	NOUN
ftr-310	1304	20	.	.	PUNCT
ftr-310	1305	1	192	192	NUM
ftr-310	1305	2	.	.	PUNCT
ftr-310	1305	3	see	see	VERB
ftr-310	1305	4	61	61	NUM
ftr-310	1305	5	fed	feed	VERB
ftr-310	1305	6	.	.	PUNCT
ftr-310	1306	1	reg	reg	PROPN
ftr-310	1306	2	.	.	PROPN
ftr-310	1307	1	21,989	21,989	NUM
ftr-310	1307	2	,	,	PUNCT
ftr-310	1307	3	21,990	21,990	NUM
ftr-310	1307	4	(	(	PUNCT
ftr-310	1307	5	may	may	PROPN
ftr-310	1307	6	13	13	NUM
ftr-310	1307	7	,	,	PUNCT
ftr-310	1307	8	1996	1996	NUM
ftr-310	1307	9	)	)	PUNCT
ftr-310	1308	1	(	(	PUNCT
ftr-310	1308	2	“	"	PUNCT
ftr-310	1308	3	treasury	treasury	NOUN
ftr-310	1308	4	and	and	CCONJ
ftr-310	1308	5	the	the	DET
ftr-310	1308	6	irs	irs	PROPN
ftr-310	1308	7	believe	believe	VERB
ftr-310	1308	8	that	that	SCONJ
ftr-310	1308	9	it	it	PRON
ftr-310	1308	10	is	be	AUX
ftr-310	1308	11	appropriate	appropriate	ADJ
ftr-310	1308	12	to	to	PART
ftr-310	1308	13	replace	replace	VERB
ftr-310	1308	14	the	the	DET
ftr-310	1308	15	increasingly	increasingly	ADV
ftr-310	1308	16	formalistic	formalistic	ADJ
ftr-310	1308	17	[	[	X
ftr-310	1308	18	entity	entity	NOUN
ftr-310	1308	19	determination	determination	NOUN
ftr-310	1308	20	]	]	PUNCT
ftr-310	1308	21	rules	rule	VERB
ftr-310	1308	22	under	under	ADP
ftr-310	1308	23	the	the	DET
ftr-310	1308	24	current	current	ADJ
ftr-310	1308	25	regulations	regulation	NOUN
ftr-310	1308	26	with	with	ADP
ftr-310	1308	27	a	a	DET
ftr-310	1308	28	much	much	ADV
ftr-310	1308	29	simpler	simple	ADJ
ftr-310	1308	30	approach	approach	NOUN
ftr-310	1308	31	that	that	PRON
ftr-310	1308	32	generally	generally	ADV
ftr-310	1308	33	is	be	AUX
ftr-310	1308	34	elective	elective	ADJ
ftr-310	1308	35	.	.	PUNCT
ftr-310	1308	36	”	"	PUNCT
ftr-310	1308	37	)	)	PUNCT
ftr-310	1308	38	.	.	PUNCT
ftr-310	1309	1	193	193	NUM
ftr-310	1309	2	.	.	PUNCT
ftr-310	1310	1	aba	aba	PROPN
ftr-310	1310	2	section	section	NOUN
ftr-310	1310	3	of	of	ADP
ftr-310	1310	4	taxation	taxation	NOUN
ftr-310	1310	5	,	,	PUNCT
ftr-310	1310	6	about	about	ADP
ftr-310	1310	7	us	we	PRON
ftr-310	1310	8	,	,	PUNCT
ftr-310	1310	9	http://www.americanbar.org/	http://www.americanbar.org/	ADJ
ftr-310	1310	10	groups	group	NOUN
ftr-310	1310	11	/	/	SYM
ftr-310	1310	12	taxation	taxation	NOUN
ftr-310	1310	13	/	/	SYM
ftr-310	1310	14	about_us.html	about_us.html	PROPN
ftr-310	1310	15	.	.	PROPN
ftr-310	1310	16	194	194	NUM
ftr-310	1310	17	.	.	PUNCT
ftr-310	1311	1	new	new	PROPN
ftr-310	1311	2	york	york	PROPN
ftr-310	1311	3	state	state	PROPN
ftr-310	1311	4	bar	bar	PROPN
ftr-310	1311	5	association	association	NOUN
ftr-310	1311	6	,	,	PUNCT
ftr-310	1311	7	new	new	PROPN
ftr-310	1311	8	york	york	PROPN
ftr-310	1311	9	state	state	PROPN
ftr-310	1311	10	bar	bar	PROPN
ftr-310	1311	11	association	association	NOUN
ftr-310	1311	12	tax	tax	NOUN
ftr-310	1311	13	section	section	NOUN
ftr-310	1311	14	purpose	purpose	NOUN
ftr-310	1311	15	,	,	PUNCT
ftr-310	1311	16	http://www.nysba.org/am/template.cfm?section=mission	http://www.nysba.org/am/template.cfm?section=mission	NOUN
ftr-310	1311	17	_	_	SYM
ftr-310	1311	18	statement4	statement4	PROPN
ftr-310	1311	19	.	.	PUNCT
ftr-310	1312	1	2013	2013	NUM
ftr-310	1312	2	]	]	PUNCT
ftr-310	1312	3	preventing	prevent	VERB
ftr-310	1312	4	i.r.s	i.r.	NOUN
ftr-310	1312	5	.	.	PUNCT
ftr-310	1313	1	abuse	abuse	NOUN
ftr-310	1313	2	of	of	ADP
ftr-310	1313	3	the	the	DET
ftr-310	1313	4	tax	tax	NOUN
ftr-310	1313	5	system	system	NOUN
ftr-310	1313	6	257	257	NUM
ftr-310	1313	7	3	3	NUM
ftr-310	1313	8	.	.	PUNCT
ftr-310	1314	1	the	the	DET
ftr-310	1314	2	method	method	NOUN
ftr-310	1314	3	recently	recently	ADV
ftr-310	1314	4	,	,	PUNCT
ftr-310	1314	5	congress	congress	PROPN
ftr-310	1314	6	has	have	AUX
ftr-310	1314	7	shown	show	VERB
ftr-310	1314	8	no	no	DET
ftr-310	1314	9	interest	interest	NOUN
ftr-310	1314	10	in	in	ADP
ftr-310	1314	11	properly	properly	ADV
ftr-310	1314	12	funding	fund	VERB
ftr-310	1314	13	the	the	DET
ftr-310	1314	14	i.r.s	i.r.	NOUN
ftr-310	1314	15	.	.	PUNCT
ftr-310	1315	1	195	195	NUM
ftr-310	1315	2	given	give	VERB
ftr-310	1315	3	its	its	PRON
ftr-310	1315	4	antipathy	antipathy	ADJ
ftr-310	1315	5	toward	toward	ADP
ftr-310	1315	6	funding	fund	VERB
ftr-310	1315	7	the	the	DET
ftr-310	1315	8	i.r.s	i.r.	NOUN
ftr-310	1315	9	.	.	PUNCT
ftr-310	1315	10	,	,	PUNCT
ftr-310	1315	11	there	there	PRON
ftr-310	1315	12	is	be	VERB
ftr-310	1315	13	no	no	DET
ftr-310	1315	14	reason	reason	NOUN
ftr-310	1315	15	to	to	PART
ftr-310	1315	16	believe	believe	VERB
ftr-310	1315	17	that	that	SCONJ
ftr-310	1315	18	congress	congress	PROPN
ftr-310	1315	19	will	will	AUX
ftr-310	1315	20	provide	provide	VERB
ftr-310	1315	21	significant	significant	ADJ
ftr-310	1315	22	funding	funding	NOUN
ftr-310	1315	23	to	to	PART
ftr-310	1315	24	oversee	oversee	VERB
ftr-310	1315	25	the	the	DET
ftr-310	1315	26	i.r.s	i.r.	NOUN
ftr-310	1315	27	.	.	PUNCT
ftr-310	1315	28	,	,	PUNCT
ftr-310	1315	29	especially	especially	ADV
ftr-310	1315	30	where	where	SCONJ
ftr-310	1315	31	such	such	ADJ
ftr-310	1315	32	oversight	oversight	NOUN
ftr-310	1315	33	does	do	AUX
ftr-310	1315	34	not	not	PART
ftr-310	1315	35	obviously	obviously	ADV
ftr-310	1315	36	protect	protect	VERB
ftr-310	1315	37	a	a	DET
ftr-310	1315	38	particular	particular	ADJ
ftr-310	1315	39	constituency	constituency	NOUN
ftr-310	1315	40	.	.	PUNCT
ftr-310	1316	1	as	as	ADP
ftr-310	1316	2	a	a	DET
ftr-310	1316	3	result	result	NOUN
ftr-310	1316	4	,	,	PUNCT
ftr-310	1316	5	the	the	DET
ftr-310	1316	6	oversight	oversight	NOUN
ftr-310	1316	7	board	board	NOUN
ftr-310	1316	8	will	will	AUX
ftr-310	1316	9	not	not	PART
ftr-310	1316	10	have	have	VERB
ftr-310	1316	11	the	the	DET
ftr-310	1316	12	resources	resource	NOUN
ftr-310	1316	13	to	to	PART
ftr-310	1316	14	review	review	VERB
ftr-310	1316	15	every	every	DET
ftr-310	1316	16	i.r.s	i.r.s	NOUN
ftr-310	1316	17	.	.	PUNCT
ftr-310	1317	1	action	action	NOUN
ftr-310	1317	2	to	to	PART
ftr-310	1317	3	make	make	VERB
ftr-310	1317	4	sure	sure	ADJ
ftr-310	1317	5	it	it	PRON
ftr-310	1317	6	does	do	VERB
ftr-310	1317	7	no	no	DET
ftr-310	1317	8	harm	harm	NOUN
ftr-310	1317	9	to	to	ADP
ftr-310	1317	10	the	the	DET
ftr-310	1317	11	tax	tax	NOUN
ftr-310	1317	12	system	system	NOUN
ftr-310	1317	13	.	.	PUNCT
ftr-310	1318	1	even	even	ADV
ftr-310	1318	2	with	with	ADP
ftr-310	1318	3	sufficient	sufficient	ADJ
ftr-310	1318	4	funding	funding	NOUN
ftr-310	1318	5	,	,	PUNCT
ftr-310	1318	6	however	however	ADV
ftr-310	1318	7	,	,	PUNCT
ftr-310	1318	8	an	an	DET
ftr-310	1318	9	oversight	oversight	NOUN
ftr-310	1318	10	model	model	NOUN
ftr-310	1318	11	that	that	PRON
ftr-310	1318	12	required	require	VERB
ftr-310	1318	13	the	the	DET
ftr-310	1318	14	overseer	overseer	NOUN
ftr-310	1318	15	to	to	PART
ftr-310	1318	16	look	look	VERB
ftr-310	1318	17	at	at	ADP
ftr-310	1318	18	every	every	DET
ftr-310	1318	19	i.r.s	i.r.s	NOUN
ftr-310	1318	20	.	.	PUNCT
ftr-310	1319	1	action	action	NOUN
ftr-310	1319	2	would	would	AUX
ftr-310	1319	3	be	be	AUX
ftr-310	1319	4	undesirable	undesirable	ADJ
ftr-310	1319	5	.	.	PUNCT
ftr-310	1320	1	it	it	PRON
ftr-310	1320	2	would	would	AUX
ftr-310	1320	3	significantly	significantly	ADV
ftr-310	1320	4	impact	impact	VERB
ftr-310	1320	5	the	the	DET
ftr-310	1320	6	i.r.s	i.r.	NOUN
ftr-310	1320	7	.	.	PROPN
ftr-310	1320	8	’s	’s	PART
ftr-310	1320	9	efficiency	efficiency	NOUN
ftr-310	1320	10	,	,	PUNCT
ftr-310	1320	11	and	and	CCONJ
ftr-310	1320	12	,	,	PUNCT
ftr-310	1320	13	because	because	SCONJ
ftr-310	1320	14	the	the	DET
ftr-310	1320	15	i.r.s	i.r.	NOUN
ftr-310	1320	16	.	.	PROPN
ftr-310	1320	17	follows	follow	VERB
ftr-310	1320	18	the	the	DET
ftr-310	1320	19	tax	tax	NOUN
ftr-310	1320	20	law	law	NOUN
ftr-310	1320	21	in	in	ADP
ftr-310	1320	22	most	most	ADJ
ftr-310	1320	23	cases	case	NOUN
ftr-310	1320	24	,	,	PUNCT
ftr-310	1320	25	such	such	ADJ
ftr-310	1320	26	oversight	oversight	NOUN
ftr-310	1320	27	would	would	AUX
ftr-310	1320	28	be	be	AUX
ftr-310	1320	29	unnecessarily	unnecessarily	ADV
ftr-310	1320	30	broad	broad	ADJ
ftr-310	1320	31	.	.	PUNCT
ftr-310	1321	1	instead	instead	ADV
ftr-310	1321	2	,	,	PUNCT
ftr-310	1321	3	the	the	DET
ftr-310	1321	4	oversight	oversight	NOUN
ftr-310	1321	5	board	board	NOUN
ftr-310	1321	6	would	would	AUX
ftr-310	1321	7	need	need	VERB
ftr-310	1321	8	to	to	PART
ftr-310	1321	9	audit	audit	VERB
ftr-310	1321	10	the	the	DET
ftr-310	1321	11	i.r.s	i.r.	NOUN
ftr-310	1321	12	.	.	PROPN
ftr-310	1321	13	’s	’s	PART
ftr-310	1321	14	actions	action	NOUN
ftr-310	1321	15	.	.	PUNCT
ftr-310	1322	1	some	some	PRON
ftr-310	1322	2	of	of	ADP
ftr-310	1322	3	its	its	PRON
ftr-310	1322	4	audits	audits	NOUN
ftr-310	1322	5	should	should	AUX
ftr-310	1322	6	be	be	AUX
ftr-310	1322	7	reactive	reactive	ADJ
ftr-310	1322	8	,	,	PUNCT
ftr-310	1322	9	based	base	VERB
ftr-310	1322	10	on	on	ADP
ftr-310	1322	11	flags	flag	NOUN
ftr-310	1322	12	raised	raise	VERB
ftr-310	1322	13	by	by	ADP
ftr-310	1322	14	,	,	PUNCT
ftr-310	1322	15	among	among	ADP
ftr-310	1322	16	other	other	ADJ
ftr-310	1322	17	things	thing	NOUN
ftr-310	1322	18	,	,	PUNCT
ftr-310	1322	19	the	the	DET
ftr-310	1322	20	i.r.s	i.r.	NOUN
ftr-310	1322	21	.	.	PROPN
ftr-310	1322	22	’s	’s	PART
ftr-310	1323	1	past	past	ADJ
ftr-310	1323	2	behavior	behavior	NOUN
ftr-310	1323	3	.	.	PUNCT
ftr-310	1324	1	various	various	ADJ
ftr-310	1324	2	flags	flag	NOUN
ftr-310	1324	3	for	for	ADP
ftr-310	1324	4	this	this	DET
ftr-310	1324	5	type	type	NOUN
ftr-310	1324	6	of	of	ADP
ftr-310	1324	7	reactive	reactive	ADJ
ftr-310	1324	8	oversight	oversight	NOUN
ftr-310	1324	9	could	could	AUX
ftr-310	1324	10	include	include	VERB
ftr-310	1324	11	,	,	PUNCT
ftr-310	1324	12	among	among	ADP
ftr-310	1324	13	other	other	ADJ
ftr-310	1324	14	things	thing	NOUN
ftr-310	1324	15	,	,	PUNCT
ftr-310	1324	16	the	the	DET
ftr-310	1324	17	i.r.s	i.r.s	NOUN
ftr-310	1324	18	.	.	PROPN
ftr-310	1324	19	’s	’s	AUX
ftr-310	1324	20	attempting	attempt	VERB
ftr-310	1324	21	to	to	PART
ftr-310	1324	22	promulgate	promulgate	VERB
ftr-310	1324	23	rulings	ruling	NOUN
ftr-310	1324	24	or	or	CCONJ
ftr-310	1324	25	regulations	regulation	NOUN
ftr-310	1324	26	in	in	ADP
ftr-310	1324	27	response	response	NOUN
ftr-310	1324	28	to	to	ADP
ftr-310	1324	29	judicial	judicial	ADJ
ftr-310	1324	30	losses	loss	NOUN
ftr-310	1324	31	.	.	PUNCT
ftr-310	1325	1	and	and	CCONJ
ftr-310	1325	2	once	once	ADV
ftr-310	1325	3	a	a	DET
ftr-310	1325	4	category	category	NOUN
ftr-310	1325	5	of	of	ADP
ftr-310	1325	6	ruling	ruling	NOUN
ftr-310	1325	7	or	or	CCONJ
ftr-310	1325	8	an	an	DET
ftr-310	1325	9	i.r.s	i.r.s	NOUN
ftr-310	1325	10	.	.	PUNCT
ftr-310	1326	1	office	office	NOUN
ftr-310	1326	2	that	that	PRON
ftr-310	1326	3	promulgates	promulgate	VERB
ftr-310	1326	4	problematic	problematic	ADJ
ftr-310	1326	5	rulings	ruling	NOUN
ftr-310	1326	6	has	have	AUX
ftr-310	1326	7	been	be	AUX
ftr-310	1326	8	flagged	flag	VERB
ftr-310	1326	9	as	as	ADP
ftr-310	1326	10	an	an	DET
ftr-310	1326	11	issue	issue	NOUN
ftr-310	1326	12	,	,	PUNCT
ftr-310	1326	13	the	the	DET
ftr-310	1326	14	oversight	oversight	NOUN
ftr-310	1326	15	board	board	NOUN
ftr-310	1326	16	could	could	AUX
ftr-310	1326	17	look	look	VERB
ftr-310	1326	18	more	more	ADV
ftr-310	1326	19	closely	closely	ADV
ftr-310	1326	20	at	at	ADP
ftr-310	1326	21	that	that	DET
ftr-310	1326	22	category	category	NOUN
ftr-310	1326	23	or	or	CCONJ
ftr-310	1326	24	that	that	DET
ftr-310	1326	25	office	office	NOUN
ftr-310	1326	26	.	.	PUNCT
ftr-310	1327	1	the	the	DET
ftr-310	1327	2	reactive	reactive	ADJ
ftr-310	1327	3	model	model	NOUN
ftr-310	1327	4	is	be	AUX
ftr-310	1327	5	backward	backward	ADV
ftr-310	1327	6	-	-	PUNCT
ftr-310	1327	7	looking	look	VERB
ftr-310	1327	8	,	,	PUNCT
ftr-310	1327	9	however	however	ADV
ftr-310	1327	10	,	,	PUNCT
ftr-310	1327	11	and	and	CCONJ
ftr-310	1327	12	does	do	AUX
ftr-310	1327	13	not	not	PART
ftr-310	1327	14	entirely	entirely	ADV
ftr-310	1327	15	solve	solve	VERB
ftr-310	1327	16	the	the	DET
ftr-310	1327	17	problem	problem	NOUN
ftr-310	1327	18	of	of	ADP
ftr-310	1327	19	the	the	DET
ftr-310	1327	20	i.r.s	i.r.	NOUN
ftr-310	1327	21	.	.	PUNCT
ftr-310	1328	1	harming	harm	VERB
ftr-310	1328	2	the	the	DET
ftr-310	1328	3	tax	tax	NOUN
ftr-310	1328	4	system	system	NOUN
ftr-310	1328	5	.	.	PUNCT
ftr-310	1329	1	as	as	ADV
ftr-310	1329	2	long	long	ADV
ftr-310	1329	3	as	as	SCONJ
ftr-310	1329	4	it	it	PRON
ftr-310	1329	5	only	only	ADV
ftr-310	1329	6	looks	look	VERB
ftr-310	1329	7	at	at	ADP
ftr-310	1329	8	areas	area	NOUN
ftr-310	1329	9	that	that	PRON
ftr-310	1329	10	have	have	AUX
ftr-310	1329	11	had	have	VERB
ftr-310	1329	12	problems	problem	NOUN
ftr-310	1329	13	in	in	ADP
ftr-310	1329	14	the	the	DET
ftr-310	1329	15	past	past	NOUN
ftr-310	1329	16	,	,	PUNCT
ftr-310	1329	17	it	it	PRON
ftr-310	1329	18	will	will	AUX
ftr-310	1329	19	be	be	AUX
ftr-310	1329	20	unable	unable	ADJ
ftr-310	1329	21	to	to	PART
ftr-310	1329	22	prevent	prevent	VERB
ftr-310	1329	23	novel	novel	ADJ
ftr-310	1329	24	problems	problem	NOUN
ftr-310	1329	25	that	that	PRON
ftr-310	1329	26	arise	arise	VERB
ftr-310	1329	27	.	.	PUNCT
ftr-310	1330	1	to	to	PART
ftr-310	1330	2	capture	capture	VERB
ftr-310	1330	3	those	those	DET
ftr-310	1330	4	problems	problem	NOUN
ftr-310	1330	5	,	,	PUNCT
ftr-310	1330	6	in	in	ADP
ftr-310	1330	7	addition	addition	NOUN
ftr-310	1330	8	to	to	ADP
ftr-310	1330	9	its	its	PRON
ftr-310	1330	10	reactive	reactive	ADJ
ftr-310	1330	11	audits	audits	NOUN
ftr-310	1330	12	,	,	PUNCT
ftr-310	1330	13	the	the	DET
ftr-310	1330	14	oversight	oversight	NOUN
ftr-310	1330	15	board	board	NOUN
ftr-310	1330	16	should	should	AUX
ftr-310	1330	17	engage	engage	VERB
ftr-310	1330	18	in	in	ADP
ftr-310	1330	19	random	random	ADJ
ftr-310	1330	20	audits	audits	NOUN
ftr-310	1330	21	.	.	PUNCT
ftr-310	1331	1	in	in	ADP
ftr-310	1331	2	selecting	select	VERB
ftr-310	1331	3	taxpayers	taxpayer	NOUN
ftr-310	1331	4	to	to	PART
ftr-310	1331	5	audit	audit	VERB
ftr-310	1331	6	,	,	PUNCT
ftr-310	1331	7	the	the	DET
ftr-310	1331	8	i.r.s	i.r.	NOUN
ftr-310	1331	9	.	.	PUNCT
ftr-310	1332	1	largely	largely	ADV
ftr-310	1332	2	depends	depend	VERB
ftr-310	1332	3	on	on	ADP
ftr-310	1332	4	statistical	statistical	ADJ
ftr-310	1332	5	profiling	profiling	NOUN
ftr-310	1332	6	to	to	PART
ftr-310	1332	7	ensure	ensure	VERB
ftr-310	1332	8	that	that	SCONJ
ftr-310	1332	9	it	it	PRON
ftr-310	1332	10	focuses	focus	VERB
ftr-310	1332	11	its	its	PRON
ftr-310	1332	12	scarce	scarce	ADJ
ftr-310	1332	13	resources	resource	NOUN
ftr-310	1332	14	auditing	auditing	NOUN
ftr-310	1332	15	taxpayers	taxpayer	NOUN
ftr-310	1332	16	who	who	PRON
ftr-310	1332	17	are	be	AUX
ftr-310	1332	18	likely	likely	ADJ
ftr-310	1332	19	to	to	PART
ftr-310	1332	20	owe	owe	VERB
ftr-310	1332	21	more	more	ADJ
ftr-310	1332	22	than	than	SCONJ
ftr-310	1332	23	they	they	PRON
ftr-310	1332	24	paid	pay	VERB
ftr-310	1332	25	.	.	PUNCT
ftr-310	1333	1	196	196	NUM
ftr-310	1333	2	however	however	ADV
ftr-310	1333	3	,	,	PUNCT
ftr-310	1333	4	it	it	PRON
ftr-310	1333	5	also	also	ADV
ftr-310	1333	6	selects	select	VERB
ftr-310	1333	7	a	a	DET
ftr-310	1333	8	small	small	ADJ
ftr-310	1333	9	number	number	NOUN
ftr-310	1333	10	of	of	ADP
ftr-310	1333	11	taxpayers	taxpayer	NOUN
ftr-310	1333	12	to	to	PART
ftr-310	1333	13	audit	audit	VERB
ftr-310	1333	14	randomly	randomly	ADV
ftr-310	1333	15	.	.	PUNCT
ftr-310	1334	1	197	197	NUM
ftr-310	1334	2	these	these	DET
ftr-310	1334	3	random	random	ADJ
ftr-310	1334	4	audits	audits	NOUN
ftr-310	1334	5	serve	serve	VERB
ftr-310	1334	6	a	a	DET
ftr-310	1334	7	different	different	ADJ
ftr-310	1334	8	purpose	purpose	NOUN
ftr-310	1334	9	than	than	ADP
ftr-310	1334	10	its	its	PRON
ftr-310	1334	11	statistical	statistical	ADJ
ftr-310	1334	12	choices	choice	NOUN
ftr-310	1334	13	:	:	PUNCT
ftr-310	1334	14	with	with	ADP
ftr-310	1334	15	these	these	DET
ftr-310	1334	16	random	random	ADJ
ftr-310	1334	17	audits	audits	NOUN
ftr-310	1334	18	,	,	PUNCT
ftr-310	1334	19	the	the	DET
ftr-310	1334	20	i.r.s	i.r.	NOUN
ftr-310	1334	21	.	.	PUNCT
ftr-310	1335	1	can	can	AUX
ftr-310	1335	2	gather	gather	VERB
ftr-310	1335	3	information	information	NOUN
ftr-310	1335	4	about	about	ADP
ftr-310	1335	5	the	the	DET
ftr-310	1335	6	effectiveness	effectiveness	NOUN
ftr-310	1335	7	of	of	ADP
ftr-310	1335	8	its	its	PRON
ftr-310	1335	9	enforcement	enforcement	NOUN
ftr-310	1335	10	,	,	PUNCT
ftr-310	1335	11	the	the	DET
ftr-310	1335	12	size	size	NOUN
ftr-310	1335	13	of	of	ADP
ftr-310	1335	14	the	the	DET
ftr-310	1335	15	tax	tax	NOUN
ftr-310	1335	16	gap	gap	NOUN
ftr-310	1335	17	,	,	PUNCT
ftr-310	1335	18	and	and	CCONJ
ftr-310	1335	19	other	other	ADJ
ftr-310	1335	20	information	information	NOUN
ftr-310	1335	21	that	that	PRON
ftr-310	1335	22	will	will	AUX
ftr-310	1335	23	help	help	VERB
ftr-310	1335	24	improve	improve	VERB
ftr-310	1335	25	its	its	PRON
ftr-310	1335	26	statistical	statistical	ADJ
ftr-310	1335	27	choices	choice	NOUN
ftr-310	1335	28	.	.	PUNCT
ftr-310	1336	1	198	198	NUM
ftr-310	1336	2	similarly	similarly	ADV
ftr-310	1336	3	,	,	PUNCT
ftr-310	1336	4	the	the	DET
ftr-310	1336	5	oversight	oversight	NOUN
ftr-310	1336	6	board	board	NOUN
ftr-310	1336	7	would	would	AUX
ftr-310	1336	8	need	need	VERB
ftr-310	1336	9	to	to	PART
ftr-310	1336	10	choose	choose	VERB
ftr-310	1336	11	at	at	ADP
ftr-310	1336	12	random	random	ADJ
ftr-310	1336	13	some	some	DET
ftr-310	1336	14	i.r.s	i.r.	NOUN
ftr-310	1336	15	.	.	PUNCT
ftr-310	1337	1	actions	action	NOUN
ftr-310	1337	2	.	.	PUNCT
ftr-310	1338	1	doing	do	VERB
ftr-310	1338	2	so	so	ADV
ftr-310	1338	3	would	would	AUX
ftr-310	1338	4	allow	allow	VERB
ftr-310	1338	5	it	it	PRON
ftr-310	1338	6	to	to	PART
ftr-310	1338	7	find	find	VERB
ftr-310	1338	8	195	195	NUM
ftr-310	1338	9	.	.	PUNCT
ftr-310	1339	1	see	see	VERB
ftr-310	1339	2	,	,	PUNCT
ftr-310	1339	3	e.g.	e.g.	ADV
ftr-310	1339	4	,	,	PUNCT
ftr-310	1339	5	william	william	PROPN
ftr-310	1339	6	hoffman	hoffman	PROPN
ftr-310	1339	7	,	,	PUNCT
ftr-310	1339	8	panelists	panelist	NOUN
ftr-310	1339	9	acknowledge	acknowledge	VERB
ftr-310	1339	10	irs	irs	PROPN
ftr-310	1339	11	challenges	challenge	NOUN
ftr-310	1339	12	,	,	PUNCT
ftr-310	1339	13	consider	consider	VERB
ftr-310	1339	14	funding	funding	NOUN
ftr-310	1339	15	,	,	PUNCT
ftr-310	1339	16	135	135	NUM
ftr-310	1339	17	tax	tax	NOUN
ftr-310	1339	18	notes	note	NOUN
ftr-310	1339	19	44	44	NUM
ftr-310	1339	20	,	,	PUNCT
ftr-310	1339	21	44	44	NUM
ftr-310	1339	22	(	(	PUNCT
ftr-310	1339	23	2012	2012	NUM
ftr-310	1339	24	)	)	PUNCT
ftr-310	1339	25	(	(	PUNCT
ftr-310	1339	26	“	"	PUNCT
ftr-310	1339	27	the	the	DET
ftr-310	1339	28	irs	irs	PROPN
ftr-310	1339	29	faces	face	VERB
ftr-310	1339	30	myriad	myriad	ADJ
ftr-310	1339	31	challenges	challenge	NOUN
ftr-310	1339	32	posed	pose	VERB
ftr-310	1339	33	by	by	ADP
ftr-310	1339	34	the	the	DET
ftr-310	1339	35	global	global	ADJ
ftr-310	1339	36	economy	economy	NOUN
ftr-310	1339	37	and	and	CCONJ
ftr-310	1339	38	new	new	ADJ
ftr-310	1339	39	mandates	mandate	NOUN
ftr-310	1339	40	from	from	ADP
ftr-310	1339	41	congress	congress	PROPN
ftr-310	1339	42	,	,	PUNCT
ftr-310	1339	43	but	but	CCONJ
ftr-310	1339	44	its	its	PRON
ftr-310	1339	45	biggest	big	ADJ
ftr-310	1339	46	test	test	NOUN
ftr-310	1339	47	will	will	AUX
ftr-310	1339	48	be	be	AUX
ftr-310	1339	49	finding	find	VERB
ftr-310	1339	50	the	the	DET
ftr-310	1339	51	funding	funding	NOUN
ftr-310	1339	52	that	that	PRON
ftr-310	1339	53	will	will	AUX
ftr-310	1339	54	enable	enable	VERB
ftr-310	1339	55	it	it	PRON
ftr-310	1339	56	to	to	PART
ftr-310	1339	57	meet	meet	VERB
ftr-310	1339	58	its	its	PRON
ftr-310	1339	59	increasing	increase	VERB
ftr-310	1339	60	workload	workload	NOUN
ftr-310	1339	61	.	.	PUNCT
ftr-310	1339	62	.	.	PUNCT
ftr-310	1339	63	.	.	PUNCT
ftr-310	1339	64	.	.	PUNCT
ftr-310	1339	65	”	"	PUNCT
ftr-310	1339	66	)	)	PUNCT
ftr-310	1339	67	.	.	PUNCT
ftr-310	1340	1	196	196	NUM
ftr-310	1340	2	.	.	PUNCT
ftr-310	1341	1	sarah	sarah	PROPN
ftr-310	1341	2	b.	b.	PROPN
ftr-310	1341	3	lawsky	lawsky	PROPN
ftr-310	1341	4	,	,	PUNCT
ftr-310	1341	5	fairly	fairly	ADV
ftr-310	1341	6	random	random	ADJ
ftr-310	1341	7	:	:	PUNCT
ftr-310	1341	8	on	on	ADP
ftr-310	1341	9	compensating	compensate	VERB
ftr-310	1341	10	audited	audit	VERB
ftr-310	1341	11	taxpayers	taxpayer	NOUN
ftr-310	1341	12	,	,	PUNCT
ftr-310	1341	13	41	41	NUM
ftr-310	1341	14	conn	conn	PROPN
ftr-310	1341	15	.	.	PROPN
ftr-310	1342	1	l.	l.	PROPN
ftr-310	1342	2	rev	rev	PROPN
ftr-310	1342	3	.	.	PROPN
ftr-310	1342	4	161	161	NUM
ftr-310	1342	5	,	,	PUNCT
ftr-310	1342	6	165	165	NUM
ftr-310	1342	7	(	(	PUNCT
ftr-310	1342	8	2008	2008	NUM
ftr-310	1342	9	)	)	PUNCT
ftr-310	1342	10	.	.	PUNCT
ftr-310	1343	1	197	197	NUM
ftr-310	1343	2	.	.	PUNCT
ftr-310	1344	1	i	i	PRON
ftr-310	1344	2	d.	d.	PROPN
ftr-310	1344	3	at	at	ADP
ftr-310	1344	4	166	166	NUM
ftr-310	1344	5	.	.	PUNCT
ftr-310	1344	6	198	198	NUM
ftr-310	1344	7	.	.	PUNCT
ftr-310	1345	1	i	i	PRON
ftr-310	1345	2	d.	d.	PROPN
ftr-310	1345	3	258	258	NUM
ftr-310	1345	4	florida	florida	PROPN
ftr-310	1345	5	tax	tax	NOUN
ftr-310	1345	6	review	review	NOUN
ftr-310	1346	1	[	[	X
ftr-310	1346	2	vol	vol	NOUN
ftr-310	1346	3	.	.	NOUN
ftr-310	1346	4	14:6	14:6	NUM
ftr-310	1346	5	new	new	ADJ
ftr-310	1346	6	problems	problem	NOUN
ftr-310	1346	7	that	that	PRON
ftr-310	1346	8	fire	fire	NOUN
ftr-310	1346	9	-	-	PUNCT
ftr-310	1346	10	alarm	alarm	NOUN
ftr-310	1346	11	oversight	oversight	NOUN
ftr-310	1346	12	would	would	AUX
ftr-310	1346	13	miss	miss	VERB
ftr-310	1346	14	.	.	PUNCT
ftr-310	1347	1	it	it	PRON
ftr-310	1347	2	also	also	ADV
ftr-310	1347	3	would	would	AUX
ftr-310	1347	4	send	send	VERB
ftr-310	1347	5	a	a	DET
ftr-310	1347	6	message	message	NOUN
ftr-310	1347	7	to	to	ADP
ftr-310	1347	8	the	the	DET
ftr-310	1347	9	i.r.s	i.r.	NOUN
ftr-310	1347	10	.	.	PUNCT
ftr-310	1348	1	that	that	SCONJ
ftr-310	1348	2	a	a	DET
ftr-310	1348	3	department	department	NOUN
ftr-310	1348	4	or	or	CCONJ
ftr-310	1348	5	individual	individual	NOUN
ftr-310	1348	6	may	may	AUX
ftr-310	1348	7	be	be	AUX
ftr-310	1348	8	subject	subject	ADJ
ftr-310	1348	9	to	to	ADP
ftr-310	1348	10	oversight	oversight	NOUN
ftr-310	1348	11	,	,	PUNCT
ftr-310	1348	12	even	even	ADV
ftr-310	1348	13	with	with	ADP
ftr-310	1348	14	no	no	DET
ftr-310	1348	15	red	red	ADJ
ftr-310	1348	16	flags	flag	NOUN
ftr-310	1348	17	pointing	point	VERB
ftr-310	1348	18	in	in	ADP
ftr-310	1348	19	that	that	DET
ftr-310	1348	20	direction	direction	NOUN
ftr-310	1348	21	.	.	PUNCT
ftr-310	1349	1	4	4	X
ftr-310	1349	2	.	.	X
ftr-310	1349	3	the	the	DET
ftr-310	1349	4	location	location	NOUN
ftr-310	1349	5	the	the	DET
ftr-310	1349	6	various	various	ADJ
ftr-310	1349	7	models	model	NOUN
ftr-310	1349	8	demonstrate	demonstrate	VERB
ftr-310	1349	9	that	that	SCONJ
ftr-310	1349	10	an	an	DET
ftr-310	1349	11	oversight	oversight	NOUN
ftr-310	1349	12	body	body	NOUN
ftr-310	1349	13	can	can	AUX
ftr-310	1349	14	successfully	successfully	ADV
ftr-310	1349	15	be	be	AUX
ftr-310	1349	16	located	locate	VERB
ftr-310	1349	17	within	within	ADP
ftr-310	1349	18	or	or	CCONJ
ftr-310	1349	19	without	without	ADP
ftr-310	1349	20	the	the	DET
ftr-310	1349	21	i.r.s	i.r.	NOUN
ftr-310	1349	22	.	.	PUNCT
ftr-310	1350	1	itself	itself	PRON
ftr-310	1350	2	.	.	PUNCT
ftr-310	1351	1	congress	congress	PROPN
ftr-310	1351	2	located	locate	VERB
ftr-310	1351	3	the	the	DET
ftr-310	1351	4	office	office	NOUN
ftr-310	1351	5	of	of	ADP
ftr-310	1351	6	the	the	DET
ftr-310	1351	7	taxpayer	taxpayer	NOUN
ftr-310	1351	8	advocate	advocate	NOUN
ftr-310	1351	9	within	within	ADP
ftr-310	1351	10	the	the	DET
ftr-310	1351	11	i.r.s	i.r.s	NOUN
ftr-310	1351	12	.	.	PUNCT
ftr-310	1351	13	,	,	PUNCT
ftr-310	1351	14	but	but	CCONJ
ftr-310	1351	15	instituted	institute	VERB
ftr-310	1351	16	firewalls	firewall	NOUN
ftr-310	1351	17	to	to	PART
ftr-310	1351	18	ensure	ensure	VERB
ftr-310	1351	19	its	its	PRON
ftr-310	1351	20	independence	independence	NOUN
ftr-310	1351	21	.	.	PUNCT
ftr-310	1352	1	those	those	DET
ftr-310	1352	2	firewalls	firewall	NOUN
ftr-310	1352	3	included	include	VERB
ftr-310	1352	4	protections	protection	NOUN
ftr-310	1352	5	against	against	ADP
ftr-310	1352	6	the	the	DET
ftr-310	1352	7	national	national	ADJ
ftr-310	1352	8	taxpayer	taxpayer	PROPN
ftr-310	1352	9	advocate	advocate	NOUN
ftr-310	1352	10	using	use	VERB
ftr-310	1352	11	her	her	PRON
ftr-310	1352	12	office	office	NOUN
ftr-310	1352	13	to	to	PART
ftr-310	1352	14	advance	advance	VERB
ftr-310	1352	15	her	her	PRON
ftr-310	1352	16	status	status	NOUN
ftr-310	1352	17	and	and	CCONJ
ftr-310	1352	18	ability	ability	NOUN
ftr-310	1352	19	.	.	PUNCT
ftr-310	1353	1	they	they	PRON
ftr-310	1353	2	demonstrate	demonstrate	VERB
ftr-310	1353	3	,	,	PUNCT
ftr-310	1353	4	for	for	ADP
ftr-310	1353	5	example	example	NOUN
ftr-310	1353	6	,	,	PUNCT
ftr-310	1353	7	that	that	SCONJ
ftr-310	1353	8	such	such	ADJ
ftr-310	1353	9	oversight	oversight	NOUN
ftr-310	1353	10	can	can	AUX
ftr-310	1353	11	occur	occur	VERB
ftr-310	1353	12	from	from	ADP
ftr-310	1353	13	within	within	ADP
ftr-310	1353	14	the	the	DET
ftr-310	1353	15	i.r.s	i.r.s	NOUN
ftr-310	1353	16	.	.	PUNCT
ftr-310	1354	1	itself	itself	PRON
ftr-310	1354	2	,	,	PUNCT
ftr-310	1354	3	if	if	SCONJ
ftr-310	1354	4	the	the	DET
ftr-310	1354	5	office	office	NOUN
ftr-310	1354	6	is	be	AUX
ftr-310	1354	7	properly	properly	ADV
ftr-310	1354	8	designed	design	VERB
ftr-310	1354	9	and	and	CCONJ
ftr-310	1354	10	insulated	insulate	VERB
ftr-310	1354	11	from	from	ADP
ftr-310	1354	12	internal	internal	ADJ
ftr-310	1354	13	pressures	pressure	NOUN
ftr-310	1354	14	.	.	PUNCT
ftr-310	1355	1	alternatively	alternatively	ADV
ftr-310	1355	2	,	,	PUNCT
ftr-310	1355	3	an	an	DET
ftr-310	1355	4	outside	outside	ADJ
ftr-310	1355	5	group	group	NOUN
ftr-310	1355	6	can	can	AUX
ftr-310	1355	7	be	be	AUX
ftr-310	1355	8	created	create	VERB
ftr-310	1355	9	and	and	CCONJ
ftr-310	1355	10	charged	charge	VERB
ftr-310	1355	11	with	with	ADP
ftr-310	1355	12	oversight	oversight	NOUN
ftr-310	1355	13	,	,	PUNCT
ftr-310	1355	14	if	if	SCONJ
ftr-310	1355	15	the	the	DET
ftr-310	1355	16	group	group	NOUN
ftr-310	1355	17	consists	consist	VERB
ftr-310	1355	18	of	of	ADP
ftr-310	1355	19	competent	competent	ADJ
ftr-310	1355	20	individuals	individual	NOUN
ftr-310	1355	21	who	who	PRON
ftr-310	1355	22	are	be	AUX
ftr-310	1355	23	familiar	familiar	ADJ
ftr-310	1355	24	with	with	ADP
ftr-310	1355	25	the	the	DET
ftr-310	1355	26	tax	tax	NOUN
ftr-310	1355	27	law	law	NOUN
ftr-310	1355	28	they	they	PRON
ftr-310	1355	29	are	be	AUX
ftr-310	1355	30	protecting	protect	VERB
ftr-310	1355	31	.	.	PUNCT
ftr-310	1356	1	while	while	SCONJ
ftr-310	1356	2	the	the	DET
ftr-310	1356	3	oversight	oversight	NOUN
ftr-310	1356	4	board	board	NOUN
ftr-310	1356	5	could	could	AUX
ftr-310	1356	6	function	function	VERB
ftr-310	1356	7	in	in	ADP
ftr-310	1356	8	either	either	DET
ftr-310	1356	9	place	place	NOUN
ftr-310	1356	10	,	,	PUNCT
ftr-310	1356	11	locating	locate	VERB
ftr-310	1356	12	it	it	PRON
ftr-310	1356	13	outside	outside	ADP
ftr-310	1356	14	of	of	ADP
ftr-310	1356	15	the	the	DET
ftr-310	1356	16	i.r.s	i.r.	NOUN
ftr-310	1356	17	.	.	PUNCT
ftr-310	1357	1	would	would	AUX
ftr-310	1357	2	be	be	AUX
ftr-310	1357	3	preferable	preferable	ADJ
ftr-310	1357	4	or	or	CCONJ
ftr-310	1357	5	provide	provide	VERB
ftr-310	1357	6	it	it	PRON
ftr-310	1357	7	with	with	ADP
ftr-310	1357	8	any	any	DET
ftr-310	1357	9	other	other	ADJ
ftr-310	1357	10	significant	significant	ADJ
ftr-310	1357	11	benefit	benefit	NOUN
ftr-310	1357	12	.	.	PUNCT
ftr-310	1358	1	being	be	AUX
ftr-310	1358	2	part	part	NOUN
ftr-310	1358	3	of	of	ADP
ftr-310	1358	4	the	the	DET
ftr-310	1358	5	i.r.s	i.r.	NOUN
ftr-310	1358	6	.	.	PUNCT
ftr-310	1359	1	would	would	AUX
ftr-310	1359	2	not	not	PART
ftr-310	1359	3	guarantee	guarantee	VERB
ftr-310	1359	4	that	that	SCONJ
ftr-310	1359	5	the	the	DET
ftr-310	1359	6	i.r.s	i.r.	NOUN
ftr-310	1359	7	.	.	PUNCT
ftr-310	1359	8	would	would	AUX
ftr-310	1359	9	cooperate	cooperate	VERB
ftr-310	1359	10	with	with	ADP
ftr-310	1359	11	the	the	DET
ftr-310	1359	12	oversight	oversight	NOUN
ftr-310	1359	13	board	board	NOUN
ftr-310	1359	14	.	.	PUNCT
ftr-310	1360	1	199	199	NUM
ftr-310	1360	2	congress	congress	PROPN
ftr-310	1360	3	would	would	AUX
ftr-310	1360	4	have	have	VERB
ftr-310	1360	5	to	to	PART
ftr-310	1360	6	take	take	VERB
ftr-310	1360	7	extra	extra	ADJ
ftr-310	1360	8	care	care	NOUN
ftr-310	1360	9	to	to	PART
ftr-310	1360	10	insulate	insulate	VERB
ftr-310	1360	11	the	the	DET
ftr-310	1360	12	board	board	NOUN
ftr-310	1360	13	from	from	ADP
ftr-310	1360	14	i.r.s	i.r.s	PROPN
ftr-310	1360	15	.	.	PUNCT
ftr-310	1361	1	pressure	pressure	NOUN
ftr-310	1361	2	.	.	PUNCT
ftr-310	1362	1	and	and	CCONJ
ftr-310	1362	2	,	,	PUNCT
ftr-310	1362	3	although	although	SCONJ
ftr-310	1362	4	the	the	DET
ftr-310	1362	5	federal	federal	ADJ
ftr-310	1362	6	government	government	NOUN
ftr-310	1362	7	can	can	AUX
ftr-310	1362	8	technically	technically	ADV
ftr-310	1362	9	end	end	VERB
ftr-310	1362	10	up	up	ADP
ftr-310	1362	11	on	on	ADP
ftr-310	1362	12	opposite	opposite	ADJ
ftr-310	1362	13	sides	side	NOUN
ftr-310	1362	14	of	of	ADP
ftr-310	1362	15	a	a	DET
ftr-310	1362	16	lawsuit	lawsuit	NOUN
ftr-310	1362	17	,	,	PUNCT
ftr-310	1362	18	that	that	DET
ftr-310	1362	19	door	door	NOUN
ftr-310	1362	20	is	be	AUX
ftr-310	1362	21	rarely	rarely	ADV
ftr-310	1362	22	opened	open	VERB
ftr-310	1362	23	.	.	PUNCT
ftr-310	1363	1	200	200	NUM
ftr-310	1363	2	an	an	DET
ftr-310	1363	3	oversight	oversight	NOUN
ftr-310	1363	4	board	board	NOUN
ftr-310	1363	5	not	not	PART
ftr-310	1363	6	housed	house	VERB
ftr-310	1363	7	within	within	ADP
ftr-310	1363	8	the	the	DET
ftr-310	1363	9	agency	agency	NOUN
ftr-310	1363	10	it	it	PRON
ftr-310	1363	11	seeks	seek	VERB
ftr-310	1363	12	to	to	PART
ftr-310	1363	13	oversee	oversee	VERB
ftr-310	1363	14	does	do	AUX
ftr-310	1363	15	not	not	PART
ftr-310	1363	16	face	face	VERB
ftr-310	1363	17	the	the	DET
ftr-310	1363	18	same	same	ADJ
ftr-310	1363	19	potential	potential	ADJ
ftr-310	1363	20	pressures	pressure	NOUN
ftr-310	1363	21	.	.	PUNCT
ftr-310	1364	1	it	it	PRON
ftr-310	1364	2	has	have	VERB
ftr-310	1364	3	more	more	ADJ
ftr-310	1364	4	ability	ability	NOUN
ftr-310	1364	5	to	to	PART
ftr-310	1364	6	act	act	VERB
ftr-310	1364	7	independently	independently	ADV
ftr-310	1364	8	,	,	PUNCT
ftr-310	1364	9	even	even	ADV
ftr-310	1364	10	without	without	ADP
ftr-310	1364	11	congressional	congressional	ADJ
ftr-310	1364	12	protection	protection	NOUN
ftr-310	1364	13	.	.	PUNCT
ftr-310	1365	1	and	and	CCONJ
ftr-310	1365	2	,	,	PUNCT
ftr-310	1365	3	although	although	SCONJ
ftr-310	1365	4	congress	congress	PROPN
ftr-310	1365	5	would	would	AUX
ftr-310	1365	6	have	have	VERB
ftr-310	1365	7	to	to	PART
ftr-310	1365	8	specifically	specifically	ADV
ftr-310	1365	9	give	give	VERB
ftr-310	1365	10	it	it	PRON
ftr-310	1365	11	standing	standing	NOUN
ftr-310	1365	12	and	and	CCONJ
ftr-310	1365	13	authority	authority	NOUN
ftr-310	1365	14	to	to	PART
ftr-310	1365	15	bring	bring	VERB
ftr-310	1365	16	cases	case	NOUN
ftr-310	1365	17	to	to	ADP
ftr-310	1365	18	court	court	NOUN
ftr-310	1365	19	,	,	PUNCT
ftr-310	1365	20	it	it	PRON
ftr-310	1365	21	would	would	AUX
ftr-310	1365	22	not	not	PART
ftr-310	1365	23	require	require	VERB
ftr-310	1365	24	permitting	permit	VERB
ftr-310	1365	25	the	the	DET
ftr-310	1365	26	i.r.s	i.r.	NOUN
ftr-310	1365	27	.	.	PUNCT
ftr-310	1366	1	to	to	PART
ftr-310	1366	2	sue	sue	VERB
ftr-310	1366	3	itself	itself	PRON
ftr-310	1366	4	.	.	PUNCT
ftr-310	1367	1	as	as	ADP
ftr-310	1367	2	a	a	DET
ftr-310	1367	3	result	result	NOUN
ftr-310	1367	4	,	,	PUNCT
ftr-310	1367	5	even	even	ADV
ftr-310	1367	6	though	though	SCONJ
ftr-310	1367	7	the	the	DET
ftr-310	1367	8	oversight	oversight	NOUN
ftr-310	1367	9	board	board	NOUN
ftr-310	1367	10	could	could	AUX
ftr-310	1367	11	be	be	AUX
ftr-310	1367	12	located	locate	VERB
ftr-310	1367	13	within	within	ADP
ftr-310	1367	14	the	the	DET
ftr-310	1367	15	i.r.s	i.r.s	NOUN
ftr-310	1367	16	.	.	PUNCT
ftr-310	1367	17	,	,	PUNCT
ftr-310	1367	18	creating	create	VERB
ftr-310	1367	19	it	it	PRON
ftr-310	1367	20	separately	separately	ADV
ftr-310	1367	21	from	from	ADP
ftr-310	1367	22	the	the	DET
ftr-310	1367	23	i.r.s	i.r.	NOUN
ftr-310	1367	24	.	.	PUNCT
ftr-310	1368	1	makes	make	VERB
ftr-310	1368	2	practical	practical	ADJ
ftr-310	1368	3	and	and	CCONJ
ftr-310	1368	4	administrative	administrative	ADJ
ftr-310	1368	5	sense	sense	NOUN
ftr-310	1368	6	.	.	PUNCT
ftr-310	1369	1	199	199	NUM
ftr-310	1369	2	.	.	PUNCT
ftr-310	1370	1	see	see	VERB
ftr-310	1370	2	,	,	PUNCT
ftr-310	1370	3	e.g.	e.g.	ADV
ftr-310	1370	4	,	,	PUNCT
ftr-310	1370	5	heather	heather	PROPN
ftr-310	1370	6	b.	b.	PROPN
ftr-310	1370	7	conoboy	conoboy	PROPN
ftr-310	1370	8	,	,	PUNCT
ftr-310	1370	9	note	note	NOUN
ftr-310	1370	10	,	,	PUNCT
ftr-310	1370	11	a	a	DET
ftr-310	1370	12	wrong	wrong	ADJ
ftr-310	1370	13	step	step	NOUN
ftr-310	1370	14	in	in	ADP
ftr-310	1370	15	the	the	DET
ftr-310	1370	16	right	right	ADJ
ftr-310	1370	17	direction	direction	NOUN
ftr-310	1370	18	:	:	PUNCT
ftr-310	1370	19	the	the	DET
ftr-310	1370	20	national	national	ADJ
ftr-310	1370	21	taxpayer	taxpayer	PROPN
ftr-310	1370	22	advocate	advocate	NOUN
ftr-310	1370	23	and	and	CCONJ
ftr-310	1370	24	the	the	DET
ftr-310	1370	25	1998	1998	NUM
ftr-310	1370	26	irs	irs	PROPN
ftr-310	1370	27	restructuring	restructuring	NOUN
ftr-310	1370	28	and	and	CCONJ
ftr-310	1370	29	reform	reform	NOUN
ftr-310	1370	30	act	act	PROPN
ftr-310	1370	31	,	,	PUNCT
ftr-310	1370	32	41	41	NUM
ftr-310	1370	33	wm	wm	PROPN
ftr-310	1370	34	.	.	PROPN
ftr-310	1370	35	&	&	CCONJ
ftr-310	1370	36	mary	mary	PROPN
ftr-310	1370	37	l.	l.	PROPN
ftr-310	1370	38	rev	rev	PROPN
ftr-310	1370	39	.	.	PROPN
ftr-310	1370	40	1401	1401	NUM
ftr-310	1370	41	,	,	PUNCT
ftr-310	1370	42	1416	1416	NUM
ftr-310	1370	43	(	(	PUNCT
ftr-310	1370	44	2000	2000	NUM
ftr-310	1370	45	)	)	PUNCT
ftr-310	1370	46	(	(	PUNCT
ftr-310	1370	47	“	"	PUNCT
ftr-310	1370	48	releasing	release	VERB
ftr-310	1370	49	negative	negative	ADJ
ftr-310	1370	50	statistics	statistic	NOUN
ftr-310	1370	51	about	about	ADP
ftr-310	1370	52	irs	irs	PROPN
ftr-310	1370	53	abuses	abuse	NOUN
ftr-310	1370	54	could	could	AUX
ftr-310	1370	55	,	,	PUNCT
ftr-310	1370	56	if	if	SCONJ
ftr-310	1370	57	opposed	oppose	VERB
ftr-310	1370	58	by	by	ADP
ftr-310	1370	59	the	the	DET
ftr-310	1370	60	irs	irs	PROPN
ftr-310	1370	61	,	,	PUNCT
ftr-310	1370	62	result	result	VERB
ftr-310	1370	63	in	in	ADP
ftr-310	1370	64	a	a	DET
ftr-310	1370	65	lack	lack	NOUN
ftr-310	1370	66	of	of	ADP
ftr-310	1370	67	cooperation	cooperation	NOUN
ftr-310	1370	68	between	between	ADP
ftr-310	1370	69	the	the	DET
ftr-310	1370	70	main	main	ADJ
ftr-310	1370	71	collection	collection	NOUN
ftr-310	1370	72	agency	agency	NOUN
ftr-310	1370	73	and	and	CCONJ
ftr-310	1370	74	the	the	DET
ftr-310	1370	75	office	office	NOUN
ftr-310	1370	76	of	of	ADP
ftr-310	1370	77	the	the	DET
ftr-310	1370	78	nta	nta	PROPN
ftr-310	1370	79	.	.	PUNCT
ftr-310	1370	80	”	"	PUNCT
ftr-310	1370	81	)	)	PUNCT
ftr-310	1370	82	.	.	PUNCT
ftr-310	1371	1	200	200	NUM
ftr-310	1371	2	.	.	PUNCT
ftr-310	1372	1	michael	michael	PROPN
ftr-310	1372	2	herz	herz	PROPN
ftr-310	1372	3	,	,	PUNCT
ftr-310	1372	4	united	united	PROPN
ftr-310	1372	5	states	states	PROPN
ftr-310	1372	6	v.	v.	PROPN
ftr-310	1372	7	united	united	PROPN
ftr-310	1372	8	states	states	PROPN
ftr-310	1372	9	:	:	PUNCT
ftr-310	1372	10	when	when	SCONJ
ftr-310	1372	11	can	can	AUX
ftr-310	1372	12	the	the	DET
ftr-310	1372	13	federal	federal	ADJ
ftr-310	1372	14	government	government	NOUN
ftr-310	1372	15	sue	sue	VERB
ftr-310	1372	16	itself	itself	PRON
ftr-310	1372	17	?	?	PUNCT
ftr-310	1372	18	,	,	PUNCT
ftr-310	1372	19	32	32	NUM
ftr-310	1372	20	wm	wm	PROPN
ftr-310	1372	21	.	.	PROPN
ftr-310	1372	22	&	&	CCONJ
ftr-310	1372	23	mary	mary	PROPN
ftr-310	1372	24	l.	l.	PROPN
ftr-310	1372	25	rev	rev	PROPN
ftr-310	1372	26	.	.	PROPN
ftr-310	1372	27	893	893	NUM
ftr-310	1372	28	,	,	PUNCT
ftr-310	1372	29	896–97	896–97	NUM
ftr-310	1372	30	(	(	PUNCT
ftr-310	1372	31	1991	1991	NUM
ftr-310	1372	32	)	)	PUNCT
ftr-310	1372	33	(	(	PUNCT
ftr-310	1372	34	“	"	PUNCT
ftr-310	1372	35	because	because	SCONJ
ftr-310	1372	36	doj	doj	PROPN
ftr-310	1372	37	controls	control	VERB
ftr-310	1372	38	most	most	ADJ
ftr-310	1372	39	agency	agency	NOUN
ftr-310	1372	40	litigation	litigation	NOUN
ftr-310	1372	41	,	,	PUNCT
ftr-310	1372	42	it	it	PRON
ftr-310	1372	43	is	be	AUX
ftr-310	1372	44	able	able	ADJ
ftr-310	1372	45	to	to	PART
ftr-310	1372	46	keep	keep	VERB
ftr-310	1372	47	numerous	numerous	ADJ
ftr-310	1372	48	potential	potential	ADJ
ftr-310	1372	49	interagency	interagency	NOUN
ftr-310	1372	50	suits	suit	NOUN
ftr-310	1372	51	from	from	ADP
ftr-310	1372	52	reaching	reach	VERB
ftr-310	1372	53	the	the	DET
ftr-310	1372	54	courts	court	NOUN
ftr-310	1372	55	.	.	PUNCT
ftr-310	1372	56	”	"	PUNCT
ftr-310	1372	57	)	)	PUNCT
ftr-310	1372	58	.	.	PUNCT
ftr-310	1373	1	2013	2013	NUM
ftr-310	1373	2	]	]	PUNCT
ftr-310	1373	3	preventing	prevent	VERB
ftr-310	1373	4	i.r.s	i.r.	NOUN
ftr-310	1373	5	.	.	PUNCT
ftr-310	1374	1	abuse	abuse	NOUN
ftr-310	1374	2	of	of	ADP
ftr-310	1374	3	the	the	DET
ftr-310	1374	4	tax	tax	NOUN
ftr-310	1374	5	system	system	NOUN
ftr-310	1374	6	259	259	NUM
ftr-310	1374	7	v.	v.	ADP
ftr-310	1374	8	fire	fire	NOUN
ftr-310	1374	9	alarm	alarm	NOUN
ftr-310	1374	10	oversight	oversight	NOUN
ftr-310	1374	11	although	although	SCONJ
ftr-310	1374	12	congress	congress	PROPN
ftr-310	1374	13	could	could	AUX
ftr-310	1374	14	create	create	VERB
ftr-310	1374	15	a	a	DET
ftr-310	1374	16	new	new	ADJ
ftr-310	1374	17	oversight	oversight	NOUN
ftr-310	1374	18	board	board	NOUN
ftr-310	1374	19	to	to	PART
ftr-310	1374	20	protect	protect	VERB
ftr-310	1374	21	the	the	DET
ftr-310	1374	22	tax	tax	NOUN
ftr-310	1374	23	system	system	NOUN
ftr-310	1374	24	,	,	PUNCT
ftr-310	1374	25	that	that	PRON
ftr-310	1374	26	would	would	AUX
ftr-310	1374	27	not	not	PART
ftr-310	1374	28	constitute	constitute	VERB
ftr-310	1374	29	the	the	DET
ftr-310	1374	30	best	good	ADJ
ftr-310	1374	31	form	form	NOUN
ftr-310	1374	32	of	of	ADP
ftr-310	1374	33	oversight	oversight	NOUN
ftr-310	1374	34	.	.	PUNCT
ftr-310	1375	1	even	even	ADV
ftr-310	1375	2	though	though	SCONJ
ftr-310	1375	3	congress	congress	PROPN
ftr-310	1375	4	is	be	AUX
ftr-310	1375	5	comfortable	comfortable	ADJ
ftr-310	1375	6	with	with	ADP
ftr-310	1375	7	delegating	delegate	VERB
ftr-310	1375	8	oversight	oversight	NOUN
ftr-310	1375	9	of	of	ADP
ftr-310	1375	10	the	the	DET
ftr-310	1375	11	i.r.s	i.r.	NOUN
ftr-310	1375	12	.	.	PUNCT
ftr-310	1376	1	to	to	ADP
ftr-310	1376	2	formal	formal	ADJ
ftr-310	1376	3	boards	board	NOUN
ftr-310	1376	4	and	and	CCONJ
ftr-310	1376	5	offices	office	NOUN
ftr-310	1376	6	,	,	PUNCT
ftr-310	1376	7	this	this	DET
ftr-310	1376	8	type	type	NOUN
ftr-310	1376	9	of	of	ADP
ftr-310	1376	10	direct	direct	ADJ
ftr-310	1376	11	oversight	oversight	NOUN
ftr-310	1376	12	is	be	AUX
ftr-310	1376	13	flawed	flaw	VERB
ftr-310	1376	14	at	at	ADP
ftr-310	1376	15	best	well	ADV
ftr-310	1376	16	.	.	PUNCT
ftr-310	1377	1	even	even	ADV
ftr-310	1377	2	a	a	DET
ftr-310	1377	3	perfectly	perfectly	ADV
ftr-310	1377	4	designed	design	VERB
ftr-310	1377	5	oversight	oversight	NOUN
ftr-310	1377	6	board	board	NOUN
ftr-310	1377	7	would	would	AUX
ftr-310	1377	8	face	face	VERB
ftr-310	1377	9	significant	significant	ADJ
ftr-310	1377	10	problems	problem	NOUN
ftr-310	1377	11	in	in	ADP
ftr-310	1377	12	protecting	protect	VERB
ftr-310	1377	13	the	the	DET
ftr-310	1377	14	tax	tax	NOUN
ftr-310	1377	15	system	system	NOUN
ftr-310	1377	16	.	.	PUNCT
ftr-310	1378	1	for	for	ADP
ftr-310	1378	2	one	one	NUM
ftr-310	1378	3	thing	thing	NOUN
ftr-310	1378	4	,	,	PUNCT
ftr-310	1378	5	having	have	VERB
ftr-310	1378	6	a	a	DET
ftr-310	1378	7	dedicated	dedicated	ADJ
ftr-310	1378	8	oversight	oversight	NOUN
ftr-310	1378	9	board	board	NOUN
ftr-310	1378	10	would	would	AUX
ftr-310	1378	11	not	not	PART
ftr-310	1378	12	necessarily	necessarily	ADV
ftr-310	1378	13	ensure	ensure	VERB
ftr-310	1378	14	complete	complete	ADJ
ftr-310	1378	15	oversight	oversight	NOUN
ftr-310	1378	16	.	.	PUNCT
ftr-310	1379	1	the	the	DET
ftr-310	1379	2	board	board	NOUN
ftr-310	1379	3	would	would	AUX
ftr-310	1379	4	not	not	PART
ftr-310	1379	5	necessarily	necessarily	ADV
ftr-310	1379	6	be	be	AUX
ftr-310	1379	7	aware	aware	ADJ
ftr-310	1379	8	of	of	ADP
ftr-310	1379	9	everything	everything	PRON
ftr-310	1379	10	the	the	DET
ftr-310	1379	11	i.r.s	i.r.	NOUN
ftr-310	1379	12	.	.	PUNCT
ftr-310	1380	1	did	do	VERB
ftr-310	1380	2	,	,	PUNCT
ftr-310	1380	3	and	and	CCONJ
ftr-310	1380	4	,	,	PUNCT
ftr-310	1380	5	with	with	ADP
ftr-310	1380	6	a	a	DET
ftr-310	1380	7	finite	finite	ADJ
ftr-310	1380	8	number	number	NOUN
ftr-310	1380	9	of	of	ADP
ftr-310	1380	10	people	people	NOUN
ftr-310	1380	11	and	and	CCONJ
ftr-310	1380	12	a	a	DET
ftr-310	1380	13	finite	finite	ADJ
ftr-310	1380	14	budget	budget	NOUN
ftr-310	1380	15	,	,	PUNCT
ftr-310	1380	16	could	could	AUX
ftr-310	1380	17	only	only	ADV
ftr-310	1380	18	look	look	VERB
ftr-310	1380	19	at	at	ADP
ftr-310	1380	20	some	some	PRON
ftr-310	1380	21	of	of	ADP
ftr-310	1380	22	what	what	PRON
ftr-310	1380	23	the	the	DET
ftr-310	1380	24	i.r.s	i.r.	NOUN
ftr-310	1380	25	.	.	PUNCT
ftr-310	1381	1	does	do	VERB
ftr-310	1381	2	.	.	PUNCT
ftr-310	1382	1	201	201	NUM
ftr-310	1382	2	that	that	SCONJ
ftr-310	1382	3	it	it	PRON
ftr-310	1382	4	can	can	AUX
ftr-310	1382	5	not	not	PART
ftr-310	1382	6	look	look	VERB
ftr-310	1382	7	at	at	ADP
ftr-310	1382	8	every	every	DET
ftr-310	1382	9	decision	decision	NOUN
ftr-310	1382	10	does	do	AUX
ftr-310	1382	11	not	not	PART
ftr-310	1382	12	,	,	PUNCT
ftr-310	1382	13	of	of	ADP
ftr-310	1382	14	course	course	NOUN
ftr-310	1382	15	,	,	PUNCT
ftr-310	1382	16	disqualify	disqualify	VERB
ftr-310	1382	17	an	an	DET
ftr-310	1382	18	oversight	oversight	NOUN
ftr-310	1382	19	board	board	NOUN
ftr-310	1382	20	.	.	PUNCT
ftr-310	1383	1	using	use	VERB
ftr-310	1383	2	an	an	DET
ftr-310	1383	3	audit	audit	NOUN
ftr-310	1383	4	approach	approach	NOUN
ftr-310	1383	5	,	,	PUNCT
ftr-310	1383	6	where	where	SCONJ
ftr-310	1383	7	the	the	DET
ftr-310	1383	8	oversight	oversight	NOUN
ftr-310	1383	9	board	board	NOUN
ftr-310	1383	10	examines	examine	VERB
ftr-310	1383	11	a	a	DET
ftr-310	1383	12	subset	subset	NOUN
ftr-310	1383	13	of	of	ADP
ftr-310	1383	14	the	the	DET
ftr-310	1383	15	i.r.s	i.r.	NOUN
ftr-310	1383	16	.	.	PUNCT
ftr-310	1383	17	’s	’s	PART
ftr-310	1383	18	decisions	decision	NOUN
ftr-310	1383	19	,	,	PUNCT
ftr-310	1383	20	could	could	AUX
ftr-310	1383	21	prevent	prevent	VERB
ftr-310	1383	22	the	the	DET
ftr-310	1383	23	i.r.s	i.r.	NOUN
ftr-310	1383	24	.	.	PUNCT
ftr-310	1384	1	from	from	ADP
ftr-310	1384	2	abusing	abuse	VERB
ftr-310	1384	3	the	the	DET
ftr-310	1384	4	tax	tax	NOUN
ftr-310	1384	5	law	law	NOUN
ftr-310	1384	6	.	.	PUNCT
ftr-310	1385	1	202	202	NUM
ftr-310	1385	2	especially	especially	ADV
ftr-310	1385	3	where	where	SCONJ
ftr-310	1385	4	the	the	DET
ftr-310	1385	5	board	board	NOUN
ftr-310	1385	6	chose	choose	VERB
ftr-310	1385	7	its	its	PRON
ftr-310	1385	8	audit	audit	NOUN
ftr-310	1385	9	targets	target	NOUN
ftr-310	1385	10	at	at	ADP
ftr-310	1385	11	random	random	ADJ
ftr-310	1385	12	,	,	PUNCT
ftr-310	1385	13	a	a	DET
ftr-310	1385	14	small	small	ADJ
ftr-310	1385	15	number	number	NOUN
ftr-310	1385	16	of	of	ADP
ftr-310	1385	17	audits	audits	NOUN
ftr-310	1385	18	could	could	AUX
ftr-310	1385	19	have	have	VERB
ftr-310	1385	20	a	a	DET
ftr-310	1385	21	much	much	ADV
ftr-310	1385	22	larger	large	ADJ
ftr-310	1385	23	effect	effect	NOUN
ftr-310	1385	24	on	on	ADP
ftr-310	1385	25	the	the	DET
ftr-310	1385	26	i.r.s	i.r.	NOUN
ftr-310	1385	27	.	.	PUNCT
ftr-310	1385	28	’s	’s	PART
ftr-310	1385	29	compliance	compliance	NOUN
ftr-310	1385	30	with	with	ADP
ftr-310	1385	31	the	the	DET
ftr-310	1385	32	tax	tax	NOUN
ftr-310	1385	33	law	law	NOUN
ftr-310	1385	34	.	.	PUNCT
ftr-310	1386	1	203	203	NUM
ftr-310	1386	2	potentially	potentially	ADV
ftr-310	1386	3	even	even	ADV
ftr-310	1386	4	more	more	ADV
ftr-310	1386	5	damaging	damaging	ADJ
ftr-310	1386	6	to	to	ADP
ftr-310	1386	7	the	the	DET
ftr-310	1386	8	effectiveness	effectiveness	NOUN
ftr-310	1386	9	of	of	ADP
ftr-310	1386	10	a	a	DET
ftr-310	1386	11	new	new	ADJ
ftr-310	1386	12	oversight	oversight	NOUN
ftr-310	1386	13	board	board	NOUN
ftr-310	1386	14	is	be	AUX
ftr-310	1386	15	the	the	DET
ftr-310	1386	16	fact	fact	NOUN
ftr-310	1386	17	that	that	SCONJ
ftr-310	1386	18	congress	congress	PROPN
ftr-310	1386	19	has	have	AUX
ftr-310	1386	20	not	not	PART
ftr-310	1386	21	shown	show	VERB
ftr-310	1386	22	any	any	DET
ftr-310	1386	23	interest	interest	NOUN
ftr-310	1386	24	in	in	ADP
ftr-310	1386	25	properly	properly	ADV
ftr-310	1386	26	funding	fund	VERB
ftr-310	1386	27	the	the	DET
ftr-310	1386	28	i.r.s	i.r.	NOUN
ftr-310	1386	29	.	.	PUNCT
ftr-310	1387	1	204	204	NUM
ftr-310	1387	2	and	and	CCONJ
ftr-310	1387	3	congress	congress	PROPN
ftr-310	1387	4	underfunds	underfund	VERB
ftr-310	1387	5	the	the	DET
ftr-310	1387	6	i.r.s	i.r.	NOUN
ftr-310	1387	7	.	.	PUNCT
ftr-310	1388	1	in	in	ADP
ftr-310	1388	2	spite	spite	NOUN
ftr-310	1388	3	of	of	ADP
ftr-310	1388	4	the	the	DET
ftr-310	1388	5	fact	fact	NOUN
ftr-310	1388	6	that	that	SCONJ
ftr-310	1388	7	,	,	PUNCT
ftr-310	1388	8	historically	historically	ADV
ftr-310	1388	9	,	,	PUNCT
ftr-310	1388	10	every	every	DET
ftr-310	1388	11	additional	additional	ADJ
ftr-310	1388	12	dollar	dollar	NOUN
ftr-310	1388	13	the	the	DET
ftr-310	1388	14	i.r.s	i.r.s	NOUN
ftr-310	1388	15	.	.	PUNCT
ftr-310	1388	16	has	have	AUX
ftr-310	1388	17	spent	spend	VERB
ftr-310	1388	18	on	on	ADP
ftr-310	1388	19	enforcement	enforcement	NOUN
ftr-310	1388	20	programs	program	NOUN
ftr-310	1388	21	has	have	AUX
ftr-310	1388	22	netted	net	VERB
ftr-310	1388	23	the	the	DET
ftr-310	1388	24	federal	federal	ADJ
ftr-310	1388	25	government	government	NOUN
ftr-310	1388	26	between	between	ADP
ftr-310	1388	27	$	$	SYM
ftr-310	1388	28	3	3	NUM
ftr-310	1388	29	and	and	CCONJ
ftr-310	1388	30	$	$	SYM
ftr-310	1388	31	14	14	NUM
ftr-310	1388	32	of	of	ADP
ftr-310	1388	33	additional	additional	ADJ
ftr-310	1388	34	revenue	revenue	NOUN
ftr-310	1388	35	.	.	PUNCT
ftr-310	1389	1	205	205	NUM
ftr-310	1390	1	but	but	CCONJ
ftr-310	1390	2	the	the	DET
ftr-310	1390	3	oversight	oversight	NOUN
ftr-310	1390	4	i	i	PRON
ftr-310	1390	5	propose	propose	VERB
ftr-310	1390	6	would	would	AUX
ftr-310	1390	7	not	not	PART
ftr-310	1390	8	necessarily	necessarily	ADV
ftr-310	1390	9	raise	raise	VERB
ftr-310	1390	10	revenue	revenue	NOUN
ftr-310	1390	11	.	.	PUNCT
ftr-310	1391	1	in	in	ADP
ftr-310	1391	2	fact	fact	NOUN
ftr-310	1391	3	,	,	PUNCT
ftr-310	1391	4	in	in	ADP
ftr-310	1391	5	the	the	DET
ftr-310	1391	6	three	three	NUM
ftr-310	1391	7	examples	example	NOUN
ftr-310	1391	8	presented	present	VERB
ftr-310	1391	9	in	in	ADP
ftr-310	1391	10	this	this	DET
ftr-310	1391	11	article	article	NOUN
ftr-310	1391	12	,	,	PUNCT
ftr-310	1391	13	successful	successful	ADJ
ftr-310	1391	14	oversight	oversight	NOUN
ftr-310	1391	15	may	may	AUX
ftr-310	1391	16	have	have	AUX
ftr-310	1391	17	lowered	lower	VERB
ftr-310	1391	18	federal	federal	ADJ
ftr-310	1391	19	revenues	revenue	NOUN
ftr-310	1391	20	.	.	PUNCT
ftr-310	1392	1	if	if	SCONJ
ftr-310	1392	2	an	an	DET
ftr-310	1392	3	oversight	oversight	NOUN
ftr-310	1392	4	board	board	NOUN
ftr-310	1392	5	had	have	AUX
ftr-310	1392	6	prevented	prevent	VERB
ftr-310	1392	7	the	the	DET
ftr-310	1392	8	i.r.s	i.r.	NOUN
ftr-310	1392	9	.	.	PUNCT
ftr-310	1393	1	from	from	ADP
ftr-310	1393	2	imposing	impose	VERB
ftr-310	1393	3	the	the	DET
ftr-310	1393	4	telephone	telephone	NOUN
ftr-310	1393	5	excise	excise	NOUN
ftr-310	1393	6	tax	tax	NOUN
ftr-310	1393	7	,	,	PUNCT
ftr-310	1393	8	it	it	PRON
ftr-310	1393	9	would	would	AUX
ftr-310	1393	10	have	have	AUX
ftr-310	1393	11	eliminated	eliminate	VERB
ftr-310	1393	12	litigation	litigation	NOUN
ftr-310	1393	13	costs	cost	NOUN
ftr-310	1393	14	,	,	PUNCT
ftr-310	1393	15	but	but	CCONJ
ftr-310	1393	16	it	it	PRON
ftr-310	1393	17	would	would	AUX
ftr-310	1393	18	have	have	AUX
ftr-310	1393	19	also	also	ADV
ftr-310	1393	20	prevented	prevent	VERB
ftr-310	1393	21	the	the	DET
ftr-310	1393	22	i.r.s	i.r.	NOUN
ftr-310	1393	23	.	.	PUNCT
ftr-310	1394	1	from	from	ADP
ftr-310	1394	2	collecting	collect	VERB
ftr-310	1394	3	taxes	taxis	NOUN
ftr-310	1394	4	in	in	ADP
ftr-310	1394	5	the	the	DET
ftr-310	1394	6	first	first	ADJ
ftr-310	1394	7	place	place	NOUN
ftr-310	1394	8	.	.	PUNCT
ftr-310	1395	1	even	even	ADV
ftr-310	1395	2	where	where	SCONJ
ftr-310	1395	3	the	the	DET
ftr-310	1395	4	oversight	oversight	NOUN
ftr-310	1395	5	would	would	AUX
ftr-310	1395	6	prevent	prevent	VERB
ftr-310	1395	7	the	the	DET
ftr-310	1395	8	i.r.s	i.r.	NOUN
ftr-310	1395	9	.	.	PUNCT
ftr-310	1396	1	from	from	ADP
ftr-310	1396	2	creating	create	VERB
ftr-310	1396	3	a	a	DET
ftr-310	1396	4	taxpayer	taxpayer	NOUN
ftr-310	1396	5	-	-	PUNCT
ftr-310	1396	6	favorable	favorable	ADJ
ftr-310	1396	7	rule	rule	NOUN
ftr-310	1396	8	,	,	PUNCT
ftr-310	1396	9	moreover	moreover	ADV
ftr-310	1396	10	,	,	PUNCT
ftr-310	1396	11	its	its	PRON
ftr-310	1396	12	actions	action	NOUN
ftr-310	1396	13	would	would	AUX
ftr-310	1396	14	not	not	PART
ftr-310	1396	15	necessarily	necessarily	ADV
ftr-310	1396	16	increase	increase	VERB
ftr-310	1396	17	federal	federal	ADJ
ftr-310	1396	18	revenue	revenue	NOUN
ftr-310	1396	19	.	.	PUNCT
ftr-310	1397	1	if	if	SCONJ
ftr-310	1397	2	the	the	DET
ftr-310	1397	3	i.r.s	i.r.	NOUN
ftr-310	1397	4	.	.	PUNCT
ftr-310	1397	5	made	make	VERB
ftr-310	1397	6	clear	clear	ADJ
ftr-310	1397	7	,	,	PUNCT
ftr-310	1397	8	for	for	ADP
ftr-310	1397	9	example	example	NOUN
ftr-310	1397	10	,	,	PUNCT
ftr-310	1397	11	that	that	SCONJ
ftr-310	1397	12	it	it	PRON
ftr-310	1397	13	would	would	AUX
ftr-310	1397	14	not	not	PART
ftr-310	1397	15	201	201	NUM
ftr-310	1397	16	.	.	PUNCT
ftr-310	1398	1	see	see	VERB
ftr-310	1398	2	supra	supra	PROPN
ftr-310	1398	3	sections	section	NOUN
ftr-310	1398	4	iv.b	iv.b	PROPN
ftr-310	1398	5	.	.	PROPN
ftr-310	1398	6	,	,	PUNCT
ftr-310	1398	7	c.	c.	PROPN
ftr-310	1398	8	202	202	NUM
ftr-310	1398	9	.	.	PUNCT
ftr-310	1399	1	mariano	mariano	ADJ
ftr-310	1399	2	-	-	PUNCT
ftr-310	1399	3	florentino	florentino	NOUN
ftr-310	1399	4	cuellar	cuellar	NOUN
ftr-310	1399	5	,	,	PUNCT
ftr-310	1399	6	auditing	audit	VERB
ftr-310	1399	7	executive	executive	ADJ
ftr-310	1399	8	discretion	discretion	NOUN
ftr-310	1399	9	,	,	PUNCT
ftr-310	1399	10	82	82	NUM
ftr-310	1399	11	notre	notre	PROPN
ftr-310	1399	12	dame	dame	PROPN
ftr-310	1399	13	l.	l.	PROPN
ftr-310	1399	14	rev	rev	PROPN
ftr-310	1399	15	.	.	PROPN
ftr-310	1399	16	227	227	NUM
ftr-310	1399	17	,	,	PUNCT
ftr-310	1399	18	252	252	NUM
ftr-310	1399	19	(	(	PUNCT
ftr-310	1399	20	2006	2006	NUM
ftr-310	1399	21	)	)	PUNCT
ftr-310	1399	22	.	.	PUNCT
ftr-310	1400	1	203	203	NUM
ftr-310	1400	2	.	.	PUNCT
ftr-310	1401	1	i	i	PRON
ftr-310	1401	2	d.	d.	PROPN
ftr-310	1401	3	at	at	ADP
ftr-310	1401	4	255	255	NUM
ftr-310	1401	5	(	(	PUNCT
ftr-310	1401	6	“	"	PUNCT
ftr-310	1401	7	indeed	indeed	ADV
ftr-310	1401	8	,	,	PUNCT
ftr-310	1401	9	if	if	SCONJ
ftr-310	1401	10	regulators	regulator	NOUN
ftr-310	1401	11	avoided	avoid	VERB
ftr-310	1401	12	random	random	ADJ
ftr-310	1401	13	auditing	auditing	NOUN
ftr-310	1401	14	techniques	technique	NOUN
ftr-310	1401	15	altogether	altogether	ADV
ftr-310	1401	16	,	,	PUNCT
ftr-310	1401	17	they	they	PRON
ftr-310	1401	18	would	would	AUX
ftr-310	1401	19	face	face	VERB
ftr-310	1401	20	at	at	ADV
ftr-310	1401	21	least	least	ADV
ftr-310	1401	22	two	two	NUM
ftr-310	1401	23	problems	problem	NOUN
ftr-310	1401	24	.	.	PUNCT
ftr-310	1402	1	existing	exist	VERB
ftr-310	1402	2	knowledge	knowledge	NOUN
ftr-310	1402	3	about	about	ADP
ftr-310	1402	4	where	where	SCONJ
ftr-310	1402	5	problems	problem	NOUN
ftr-310	1402	6	lie	lie	VERB
ftr-310	1402	7	may	may	AUX
ftr-310	1402	8	prove	prove	VERB
ftr-310	1402	9	deficient	deficient	ADJ
ftr-310	1402	10	or	or	CCONJ
ftr-310	1402	11	outdated	outdated	ADJ
ftr-310	1402	12	.	.	PUNCT
ftr-310	1403	1	perhaps	perhaps	ADV
ftr-310	1403	2	more	more	ADV
ftr-310	1403	3	important	important	ADJ
ftr-310	1403	4	,	,	PUNCT
ftr-310	1403	5	strategic	strategic	ADJ
ftr-310	1403	6	actors	actor	NOUN
ftr-310	1403	7	can	can	AUX
ftr-310	1403	8	simply	simply	ADV
ftr-310	1403	9	evade	evade	VERB
ftr-310	1403	10	review	review	NOUN
ftr-310	1403	11	by	by	ADP
ftr-310	1403	12	avoiding	avoid	VERB
ftr-310	1403	13	domains	domain	NOUN
ftr-310	1403	14	where	where	SCONJ
ftr-310	1403	15	enforcement	enforcement	NOUN
ftr-310	1403	16	is	be	AUX
ftr-310	1403	17	already	already	ADV
ftr-310	1403	18	occurring	occur	VERB
ftr-310	1403	19	.	.	PUNCT
ftr-310	1403	20	”	"	PUNCT
ftr-310	1403	21	)	)	PUNCT
ftr-310	1403	22	.	.	PUNCT
ftr-310	1404	1	204	204	NUM
ftr-310	1404	2	.	.	PUNCT
ftr-310	1405	1	see	see	VERB
ftr-310	1405	2	supra	supra	PROPN
ftr-310	1405	3	note	note	PROPN
ftr-310	1405	4	175	175	NUM
ftr-310	1405	5	and	and	CCONJ
ftr-310	1405	6	accompanying	accompany	VERB
ftr-310	1405	7	text	text	NOUN
ftr-310	1405	8	.	.	PUNCT
ftr-310	1406	1	205	205	NUM
ftr-310	1406	2	.	.	PUNCT
ftr-310	1407	1	budgeting	budget	VERB
ftr-310	1407	2	to	to	PART
ftr-310	1407	3	fight	fight	VERB
ftr-310	1407	4	waste	waste	NOUN
ftr-310	1407	5	,	,	PUNCT
ftr-310	1407	6	fraud	fraud	NOUN
ftr-310	1407	7	and	and	CCONJ
ftr-310	1407	8	abuse	abuse	NOUN
ftr-310	1407	9	:	:	PUNCT
ftr-310	1407	10	hearing	hearing	NOUN
ftr-310	1407	11	before	before	ADP
ftr-310	1407	12	the	the	DET
ftr-310	1407	13	comm	comm	NOUN
ftr-310	1407	14	.	.	PUNCT
ftr-310	1408	1	on	on	ADP
ftr-310	1408	2	the	the	DET
ftr-310	1408	3	budget	budget	NOUN
ftr-310	1408	4	h.	h.	PROPN
ftr-310	1408	5	of	of	ADP
ftr-310	1408	6	rep	rep	PROPN
ftr-310	1408	7	.	.	PROPN
ftr-310	1408	8	,	,	PUNCT
ftr-310	1408	9	110th	110th	ADJ
ftr-310	1408	10	cong	cong	NOUN
ftr-310	1408	11	.	.	PUNCT
ftr-310	1409	1	37	37	NUM
ftr-310	1409	2	(	(	PUNCT
ftr-310	1409	3	2007	2007	NUM
ftr-310	1409	4	)	)	PUNCT
ftr-310	1409	5	.	.	PUNCT
ftr-310	1410	1	260	260	NUM
ftr-310	1410	2	florida	florida	PROPN
ftr-310	1410	3	tax	tax	NOUN
ftr-310	1410	4	review	review	NOUN
ftr-310	1410	5	[	[	X
ftr-310	1410	6	vol	vol	NOUN
ftr-310	1410	7	.	.	NOUN
ftr-310	1410	8	14:6	14:6	NUM
ftr-310	1410	9	countenance	countenance	NOUN
ftr-310	1410	10	mutual	mutual	ADJ
ftr-310	1410	11	funds	fund	NOUN
ftr-310	1410	12	investing	invest	VERB
ftr-310	1410	13	,	,	PUNCT
ftr-310	1410	14	directly	directly	ADV
ftr-310	1410	15	or	or	CCONJ
ftr-310	1410	16	indirectly	indirectly	ADV
ftr-310	1410	17	,	,	PUNCT
ftr-310	1410	18	in	in	ADP
ftr-310	1410	19	financial	financial	ADJ
ftr-310	1410	20	instruments	instrument	NOUN
ftr-310	1410	21	that	that	PRON
ftr-310	1410	22	reflected	reflect	VERB
ftr-310	1410	23	the	the	DET
ftr-310	1410	24	value	value	NOUN
ftr-310	1410	25	of	of	ADP
ftr-310	1410	26	commodities	commodity	NOUN
ftr-310	1410	27	,	,	PUNCT
ftr-310	1410	28	the	the	DET
ftr-310	1410	29	funds	fund	NOUN
ftr-310	1410	30	would	would	AUX
ftr-310	1410	31	not	not	PART
ftr-310	1410	32	suddenly	suddenly	ADV
ftr-310	1410	33	become	become	VERB
ftr-310	1410	34	taxable	taxable	ADJ
ftr-310	1410	35	.	.	PUNCT
ftr-310	1411	1	instead	instead	ADV
ftr-310	1411	2	,	,	PUNCT
ftr-310	1411	3	they	they	PRON
ftr-310	1411	4	would	would	AUX
ftr-310	1411	5	change	change	VERB
ftr-310	1411	6	their	their	PRON
ftr-310	1411	7	investment	investment	NOUN
ftr-310	1411	8	strategy	strategy	NOUN
ftr-310	1411	9	.	.	PUNCT
ftr-310	1412	1	likewise	likewise	ADV
ftr-310	1412	2	with	with	ADP
ftr-310	1412	3	tax	tax	NOUN
ftr-310	1412	4	-	-	PUNCT
ftr-310	1412	5	exempt	exempt	ADJ
ftr-310	1412	6	organizations	organization	NOUN
ftr-310	1412	7	:	:	PUNCT
ftr-310	1412	8	if	if	SCONJ
ftr-310	1412	9	they	they	PRON
ftr-310	1412	10	believed	believe	VERB
ftr-310	1412	11	that	that	SCONJ
ftr-310	1412	12	they	they	PRON
ftr-310	1412	13	would	would	AUX
ftr-310	1412	14	become	become	VERB
ftr-310	1412	15	taxable	taxable	ADJ
ftr-310	1412	16	,	,	PUNCT
ftr-310	1412	17	they	they	PRON
ftr-310	1412	18	would	would	AUX
ftr-310	1412	19	likely	likely	ADV
ftr-310	1412	20	change	change	VERB
ftr-310	1412	21	their	their	PRON
ftr-310	1412	22	behavior	behavior	NOUN
ftr-310	1412	23	to	to	PART
ftr-310	1412	24	comply	comply	VERB
ftr-310	1412	25	with	with	ADP
ftr-310	1412	26	the	the	DET
ftr-310	1412	27	rule	rule	NOUN
ftr-310	1412	28	.	.	PUNCT
ftr-310	1413	1	206	206	NUM
ftr-310	1413	2	a.	a.	NOUN
ftr-310	1413	3	deputizing	deputize	VERB
ftr-310	1413	4	the	the	DET
ftr-310	1413	5	public	public	ADJ
ftr-310	1413	6	mathew	mathew	PROPN
ftr-310	1413	7	mccubbins	mccubbin	NOUN
ftr-310	1413	8	and	and	CCONJ
ftr-310	1413	9	thomas	thomas	PROPN
ftr-310	1413	10	schwartz	schwartz	PROPN
ftr-310	1413	11	have	have	AUX
ftr-310	1413	12	christened	christen	VERB
ftr-310	1413	13	the	the	DET
ftr-310	1413	14	type	type	NOUN
ftr-310	1413	15	of	of	ADP
ftr-310	1413	16	oversight	oversight	NOUN
ftr-310	1413	17	illustrated	illustrate	VERB
ftr-310	1413	18	by	by	ADP
ftr-310	1413	19	the	the	DET
ftr-310	1413	20	i.r.s	i.r.s	NOUN
ftr-310	1413	21	.	.	PUNCT
ftr-310	1414	1	oversight	oversight	NOUN
ftr-310	1414	2	board	board	NOUN
ftr-310	1414	3	,	,	PUNCT
ftr-310	1414	4	and	and	CCONJ
ftr-310	1414	5	by	by	ADP
ftr-310	1414	6	the	the	DET
ftr-310	1414	7	office	office	NOUN
ftr-310	1414	8	of	of	ADP
ftr-310	1414	9	the	the	DET
ftr-310	1414	10	taxpayer	taxpayer	NOUN
ftr-310	1414	11	advocate	advocate	NOUN
ftr-310	1414	12	,	,	PUNCT
ftr-310	1414	13	“	"	PUNCT
ftr-310	1414	14	police	police	NOUN
ftr-310	1414	15	-	-	PUNCT
ftr-310	1414	16	patrol	patrol	NOUN
ftr-310	1414	17	oversight	oversight	NOUN
ftr-310	1414	18	.	.	PUNCT
ftr-310	1414	19	”	"	PUNCT
ftr-310	1415	1	207	207	NUM
ftr-310	1415	2	they	they	PRON
ftr-310	1415	3	define	define	VERB
ftr-310	1415	4	policepatrol	policepatrol	NOUN
ftr-310	1415	5	oversight	oversight	NOUN
ftr-310	1415	6	as	as	ADP
ftr-310	1415	7	“	"	PUNCT
ftr-310	1415	8	congress	congress	PROPN
ftr-310	1415	9	examin[ing	examin[e	VERB
ftr-310	1415	10	]	]	PUNCT
ftr-310	1415	11	a	a	DET
ftr-310	1415	12	sample	sample	NOUN
ftr-310	1415	13	of	of	ADP
ftr-310	1415	14	executive	executive	ADJ
ftr-310	1415	15	-	-	PUNCT
ftr-310	1415	16	agency	agency	NOUN
ftr-310	1415	17	activities	activity	NOUN
ftr-310	1415	18	,	,	PUNCT
ftr-310	1415	19	with	with	ADP
ftr-310	1415	20	the	the	DET
ftr-310	1415	21	aim	aim	NOUN
ftr-310	1415	22	of	of	ADP
ftr-310	1415	23	detecting	detect	VERB
ftr-310	1415	24	and	and	CCONJ
ftr-310	1415	25	remedying	remedy	VERB
ftr-310	1415	26	any	any	DET
ftr-310	1415	27	violations	violation	NOUN
ftr-310	1415	28	of	of	ADP
ftr-310	1415	29	legislative	legislative	ADJ
ftr-310	1415	30	goals	goal	NOUN
ftr-310	1415	31	and	and	CCONJ
ftr-310	1415	32	,	,	PUNCT
ftr-310	1415	33	by	by	ADP
ftr-310	1415	34	its	its	PRON
ftr-310	1415	35	surveillance	surveillance	NOUN
ftr-310	1415	36	,	,	PUNCT
ftr-310	1415	37	discouraging	discourage	VERB
ftr-310	1415	38	such	such	ADJ
ftr-310	1415	39	violations	violation	NOUN
ftr-310	1415	40	.	.	PUNCT
ftr-310	1415	41	”	"	PUNCT
ftr-310	1416	1	208	208	NUM
ftr-310	1416	2	police	police	NOUN
ftr-310	1416	3	-	-	PUNCT
ftr-310	1416	4	patrol	patrol	NOUN
ftr-310	1416	5	oversight	oversight	NOUN
ftr-310	1416	6	requires	require	VERB
ftr-310	1416	7	active	active	ADJ
ftr-310	1416	8	participation	participation	NOUN
ftr-310	1416	9	by	by	ADP
ftr-310	1416	10	congress	congress	PROPN
ftr-310	1416	11	or	or	CCONJ
ftr-310	1416	12	its	its	PRON
ftr-310	1416	13	agent	agent	NOUN
ftr-310	1416	14	.	.	PUNCT
ftr-310	1417	1	congress	congress	PROPN
ftr-310	1417	2	can	can	AUX
ftr-310	1417	3	hold	hold	VERB
ftr-310	1417	4	hearings	hearing	NOUN
ftr-310	1417	5	,	,	PUNCT
ftr-310	1417	6	can	can	AUX
ftr-310	1417	7	read	read	VERB
ftr-310	1417	8	documents	document	NOUN
ftr-310	1417	9	or	or	CCONJ
ftr-310	1417	10	commission	commission	NOUN
ftr-310	1417	11	studies	study	NOUN
ftr-310	1417	12	,	,	PUNCT
ftr-310	1417	13	but	but	CCONJ
ftr-310	1417	14	police	police	NOUN
ftr-310	1417	15	-	-	PUNCT
ftr-310	1417	16	patrol	patrol	NOUN
ftr-310	1417	17	oversight	oversight	NOUN
ftr-310	1417	18	requires	require	VERB
ftr-310	1417	19	time	time	NOUN
ftr-310	1417	20	and	and	CCONJ
ftr-310	1417	21	effort	effort	NOUN
ftr-310	1417	22	from	from	ADP
ftr-310	1417	23	congress	congress	PROPN
ftr-310	1417	24	.	.	PUNCT
ftr-310	1418	1	209	209	NUM
ftr-310	1418	2	it	it	PRON
ftr-310	1418	3	also	also	ADV
ftr-310	1418	4	requires	require	VERB
ftr-310	1418	5	congress	congress	PROPN
ftr-310	1418	6	to	to	PART
ftr-310	1418	7	have	have	VERB
ftr-310	1418	8	the	the	DET
ftr-310	1418	9	ability	ability	NOUN
ftr-310	1418	10	to	to	PART
ftr-310	1418	11	find	find	VERB
ftr-310	1418	12	problems	problem	NOUN
ftr-310	1418	13	and	and	CCONJ
ftr-310	1418	14	realize	realize	VERB
ftr-310	1418	15	that	that	SCONJ
ftr-310	1418	16	they	they	PRON
ftr-310	1418	17	are	be	AUX
ftr-310	1418	18	problems	problem	NOUN
ftr-310	1418	19	.	.	PUNCT
ftr-310	1419	1	in	in	ADP
ftr-310	1419	2	contrast	contrast	NOUN
ftr-310	1419	3	to	to	ADP
ftr-310	1419	4	police	police	NOUN
ftr-310	1419	5	-	-	PUNCT
ftr-310	1419	6	patrol	patrol	NOUN
ftr-310	1419	7	oversight	oversight	NOUN
ftr-310	1419	8	,	,	PUNCT
ftr-310	1419	9	mccubbins	mccubbin	NOUN
ftr-310	1419	10	and	and	CCONJ
ftr-310	1419	11	schwartz	schwartz	PROPN
ftr-310	1419	12	discuss	discuss	VERB
ftr-310	1419	13	“	"	PUNCT
ftr-310	1419	14	fire	fire	NOUN
ftr-310	1419	15	-	-	PUNCT
ftr-310	1419	16	alarm	alarm	NOUN
ftr-310	1419	17	oversight	oversight	NOUN
ftr-310	1419	18	.	.	PUNCT
ftr-310	1419	19	”	"	PUNCT
ftr-310	1420	1	fire	fire	NOUN
ftr-310	1420	2	-	-	PUNCT
ftr-310	1420	3	alarm	alarm	NOUN
ftr-310	1420	4	oversight	oversight	NOUN
ftr-310	1420	5	is	be	AUX
ftr-310	1420	6	less	less	ADV
ftr-310	1420	7	centralized	centralized	ADJ
ftr-310	1420	8	and	and	CCONJ
ftr-310	1420	9	less	less	ADV
ftr-310	1420	10	active	active	ADJ
ftr-310	1420	11	than	than	ADP
ftr-310	1420	12	police	police	NOUN
ftr-310	1420	13	-	-	PUNCT
ftr-310	1420	14	patrol	patrol	NOUN
ftr-310	1420	15	oversight	oversight	NOUN
ftr-310	1420	16	.	.	PUNCT
ftr-310	1421	1	210	210	NUM
ftr-310	1421	2	instead	instead	ADV
ftr-310	1421	3	of	of	ADP
ftr-310	1421	4	congress	congress	PROPN
ftr-310	1421	5	or	or	CCONJ
ftr-310	1421	6	its	its	PRON
ftr-310	1421	7	agent	agent	NOUN
ftr-310	1421	8	examining	examine	VERB
ftr-310	1421	9	administrative	administrative	ADJ
ftr-310	1421	10	decisions	decision	NOUN
ftr-310	1421	11	and	and	CCONJ
ftr-310	1421	12	actions	action	NOUN
ftr-310	1421	13	,	,	PUNCT
ftr-310	1421	14	“	"	PUNCT
ftr-310	1421	15	congress	congress	PROPN
ftr-310	1421	16	establishes	establish	VERB
ftr-310	1421	17	a	a	DET
ftr-310	1421	18	system	system	NOUN
ftr-310	1421	19	of	of	ADP
ftr-310	1421	20	rules	rule	NOUN
ftr-310	1421	21	,	,	PUNCT
ftr-310	1421	22	procedures	procedure	NOUN
ftr-310	1421	23	,	,	PUNCT
ftr-310	1421	24	and	and	CCONJ
ftr-310	1421	25	informal	informal	ADJ
ftr-310	1421	26	practices	practice	NOUN
ftr-310	1421	27	that	that	PRON
ftr-310	1421	28	enable	enable	VERB
ftr-310	1421	29	individual	individual	ADJ
ftr-310	1421	30	citizens	citizen	NOUN
ftr-310	1421	31	and	and	CCONJ
ftr-310	1421	32	organized	organize	VERB
ftr-310	1421	33	interest	interest	NOUN
ftr-310	1421	34	groups	group	NOUN
ftr-310	1421	35	to	to	PART
ftr-310	1421	36	examine	examine	VERB
ftr-310	1421	37	administrative	administrative	ADJ
ftr-310	1421	38	decision	decision	NOUN
ftr-310	1421	39	(	(	PUNCT
ftr-310	1421	40	sometimes	sometimes	ADV
ftr-310	1421	41	in	in	ADP
ftr-310	1421	42	prospect	prospect	NOUN
ftr-310	1421	43	)	)	PUNCT
ftr-310	1421	44	,	,	PUNCT
ftr-310	1421	45	to	to	PART
ftr-310	1421	46	charge	charge	VERB
ftr-310	1421	47	executive	executive	ADJ
ftr-310	1421	48	agencies	agency	NOUN
ftr-310	1421	49	with	with	ADP
ftr-310	1421	50	violating	violate	VERB
ftr-310	1421	51	congressional	congressional	ADJ
ftr-310	1421	52	goals	goal	NOUN
ftr-310	1421	53	,	,	PUNCT
ftr-310	1421	54	and	and	CCONJ
ftr-310	1421	55	to	to	PART
ftr-310	1421	56	seek	seek	VERB
ftr-310	1421	57	remedies	remedy	NOUN
ftr-310	1421	58	from	from	ADP
ftr-310	1421	59	agencies	agency	NOUN
ftr-310	1421	60	,	,	PUNCT
ftr-310	1421	61	courts	court	NOUN
ftr-310	1421	62	,	,	PUNCT
ftr-310	1421	63	and	and	CCONJ
ftr-310	1421	64	congress	congress	PROPN
ftr-310	1421	65	itself	itself	PRON
ftr-310	1421	66	.	.	PUNCT
ftr-310	1421	67	”	"	PUNCT
ftr-310	1422	1	211	211	NUM
ftr-310	1422	2	legislators	legislator	NOUN
ftr-310	1422	3	generally	generally	ADV
ftr-310	1422	4	like	like	ADP
ftr-310	1422	5	fire	fire	NOUN
ftr-310	1422	6	-	-	PUNCT
ftr-310	1422	7	alarm	alarm	NOUN
ftr-310	1422	8	oversight	oversight	NOUN
ftr-310	1422	9	.	.	PUNCT
ftr-310	1423	1	212	212	NUM
ftr-310	1423	2	police	police	NOUN
ftr-310	1423	3	-	-	PUNCT
ftr-310	1423	4	patrol	patrol	NOUN
ftr-310	1423	5	oversight	oversight	NOUN
ftr-310	1423	6	requires	require	VERB
ftr-310	1423	7	significant	significant	ADJ
ftr-310	1423	8	time	time	NOUN
ftr-310	1423	9	and	and	CCONJ
ftr-310	1423	10	effort	effort	NOUN
ftr-310	1423	11	,	,	PUNCT
ftr-310	1423	12	much	much	ADJ
ftr-310	1423	13	of	of	ADP
ftr-310	1423	14	which	which	PRON
ftr-310	1423	15	goes	go	VERB
ftr-310	1423	16	to	to	ADP
ftr-310	1423	17	206	206	NUM
ftr-310	1423	18	.	.	PUNCT
ftr-310	1424	1	there	there	PRON
ftr-310	1424	2	would	would	AUX
ftr-310	1424	3	undoubtedly	undoubtedly	ADV
ftr-310	1424	4	be	be	AUX
ftr-310	1424	5	exceptions	exception	NOUN
ftr-310	1424	6	,	,	PUNCT
ftr-310	1424	7	of	of	ADP
ftr-310	1424	8	course	course	NOUN
ftr-310	1424	9	.	.	PUNCT
ftr-310	1425	1	but	but	CCONJ
ftr-310	1425	2	those	those	DET
ftr-310	1425	3	exceptions	exception	NOUN
ftr-310	1425	4	would	would	AUX
ftr-310	1425	5	be	be	AUX
ftr-310	1425	6	entities	entity	NOUN
ftr-310	1425	7	making	make	VERB
ftr-310	1425	8	a	a	DET
ftr-310	1425	9	political	political	ADJ
ftr-310	1425	10	statement	statement	NOUN
ftr-310	1425	11	,	,	PUNCT
ftr-310	1425	12	and	and	CCONJ
ftr-310	1425	13	would	would	AUX
ftr-310	1425	14	not	not	PART
ftr-310	1425	15	produce	produce	VERB
ftr-310	1425	16	any	any	DET
ftr-310	1425	17	substantive	substantive	ADJ
ftr-310	1425	18	stream	stream	NOUN
ftr-310	1425	19	of	of	ADP
ftr-310	1425	20	federal	federal	ADJ
ftr-310	1425	21	revenue	revenue	NOUN
ftr-310	1425	22	.	.	PUNCT
ftr-310	1426	1	207	207	NUM
ftr-310	1426	2	.	.	PUNCT
ftr-310	1427	1	mathew	mathew	PROPN
ftr-310	1427	2	d.	d.	PROPN
ftr-310	1427	3	mccubbins	mccubbins	PROPN
ftr-310	1427	4	&	&	CCONJ
ftr-310	1427	5	thomas	thomas	PROPN
ftr-310	1427	6	schwartz	schwartz	PROPN
ftr-310	1427	7	,	,	PUNCT
ftr-310	1427	8	congressional	congressional	ADJ
ftr-310	1427	9	oversight	oversight	NOUN
ftr-310	1427	10	overlooked	overlook	VERB
ftr-310	1427	11	:	:	PUNCT
ftr-310	1427	12	police	police	NOUN
ftr-310	1427	13	patrols	patrol	NOUN
ftr-310	1427	14	versus	versus	ADP
ftr-310	1427	15	fire	fire	NOUN
ftr-310	1427	16	alarms	alarm	NOUN
ftr-310	1427	17	,	,	PUNCT
ftr-310	1427	18	28	28	NUM
ftr-310	1427	19	am	am	NOUN
ftr-310	1427	20	.	.	PUNCT
ftr-310	1428	1	j.	j.	PROPN
ftr-310	1428	2	pol	pol	PROPN
ftr-310	1428	3	.	.	PUNCT
ftr-310	1429	1	sci	sci	PROPN
ftr-310	1429	2	.	.	PROPN
ftr-310	1430	1	165	165	NUM
ftr-310	1430	2	,	,	PUNCT
ftr-310	1430	3	166	166	NUM
ftr-310	1430	4	(	(	PUNCT
ftr-310	1430	5	1984	1984	NUM
ftr-310	1430	6	)	)	PUNCT
ftr-310	1431	1	[	[	X
ftr-310	1431	2	hereinafter	hereinafter	NOUN
ftr-310	1431	3	mccubbins	mccubbin	NOUN
ftr-310	1431	4	&	&	CCONJ
ftr-310	1431	5	schwartz	schwartz	PROPN
ftr-310	1431	6	,	,	PUNCT
ftr-310	1431	7	congressional	congressional	ADJ
ftr-310	1431	8	oversight	oversight	NOUN
ftr-310	1431	9	]	]	PUNCT
ftr-310	1431	10	.	.	PUNCT
ftr-310	1432	1	208	208	NUM
ftr-310	1432	2	.	.	PUNCT
ftr-310	1433	1	i	i	PRON
ftr-310	1433	2	d.	d.	PROPN
ftr-310	1433	3	209	209	NUM
ftr-310	1433	4	.	.	PUNCT
ftr-310	1434	1	i	i	PRON
ftr-310	1434	2	d.	d.	PROPN
ftr-310	1434	3	210	210	NUM
ftr-310	1434	4	.	.	PUNCT
ftr-310	1435	1	i	i	PRON
ftr-310	1435	2	d.	d.	PROPN
ftr-310	1435	3	211	211	NUM
ftr-310	1435	4	.	.	PUNCT
ftr-310	1436	1	i	i	PRON
ftr-310	1436	2	d.	d.	PROPN
ftr-310	1436	3	212	212	NUM
ftr-310	1436	4	.	.	PUNCT
ftr-310	1437	1	congress	congress	PROPN
ftr-310	1437	2	has	have	AUX
ftr-310	1437	3	used	use	VERB
ftr-310	1437	4	fire	fire	NOUN
ftr-310	1437	5	-	-	PUNCT
ftr-310	1437	6	alarm	alarm	NOUN
ftr-310	1437	7	oversight	oversight	NOUN
ftr-310	1437	8	broadly	broadly	ADV
ftr-310	1437	9	,	,	PUNCT
ftr-310	1437	10	for	for	ADP
ftr-310	1437	11	example	example	NOUN
ftr-310	1437	12	,	,	PUNCT
ftr-310	1437	13	to	to	PART
ftr-310	1437	14	enforce	enforce	VERB
ftr-310	1437	15	“	"	PUNCT
ftr-310	1437	16	[	[	X
ftr-310	1437	17	v]irtually	v]irtually	ADV
ftr-310	1437	18	all	all	DET
ftr-310	1437	19	modern	modern	ADJ
ftr-310	1437	20	civil	civil	ADJ
ftr-310	1437	21	rights	right	NOUN
ftr-310	1437	22	statutes	statute	NOUN
ftr-310	1437	23	.	.	PUNCT
ftr-310	1437	24	.	.	PUNCT
ftr-310	1437	25	.	.	PUNCT
ftr-310	1437	26	.	.	PUNCT
ftr-310	1437	27	”	"	PUNCT
ftr-310	1438	1	pamela	pamela	PROPN
ftr-310	1438	2	s.	s.	PROPN
ftr-310	1438	3	karlan	karlan	PROPN
ftr-310	1438	4	,	,	PUNCT
ftr-310	1438	5	disarming	disarm	VERB
ftr-310	1438	6	the	the	DET
ftr-310	1438	7	private	private	ADJ
ftr-310	1438	8	attorney	attorney	NOUN
ftr-310	1438	9	general	general	NOUN
ftr-310	1438	10	,	,	PUNCT
ftr-310	1438	11	2003	2003	NUM
ftr-310	1438	12	u.	u.	PROPN
ftr-310	1438	13	ill	ill	PROPN
ftr-310	1438	14	.	.	PUNCT
ftr-310	1439	1	l.	l.	PROPN
ftr-310	1439	2	rev	rev	PROPN
ftr-310	1439	3	.	.	PROPN
ftr-310	1439	4	183	183	NUM
ftr-310	1439	5	,	,	PUNCT
ftr-310	1439	6	186	186	NUM
ftr-310	1439	7	(	(	PUNCT
ftr-310	1439	8	2003	2003	NUM
ftr-310	1439	9	)	)	PUNCT
ftr-310	1439	10	.	.	PUNCT
ftr-310	1440	1	2013	2013	NUM
ftr-310	1440	2	]	]	PUNCT
ftr-310	1440	3	preventing	prevent	VERB
ftr-310	1440	4	i.r.s	i.r.	NOUN
ftr-310	1440	5	.	.	PUNCT
ftr-310	1441	1	abuse	abuse	NOUN
ftr-310	1441	2	of	of	ADP
ftr-310	1441	3	the	the	DET
ftr-310	1441	4	tax	tax	NOUN
ftr-310	1441	5	system	system	NOUN
ftr-310	1441	6	261	261	NUM
ftr-310	1441	7	exploring	explore	VERB
ftr-310	1441	8	acts	act	NOUN
ftr-310	1441	9	that	that	PRON
ftr-310	1441	10	do	do	AUX
ftr-310	1441	11	not	not	PART
ftr-310	1441	12	violate	violate	VERB
ftr-310	1441	13	congressional	congressional	ADJ
ftr-310	1441	14	intent	intent	NOUN
ftr-310	1441	15	.	.	PUNCT
ftr-310	1442	1	213	213	NUM
ftr-310	1442	2	even	even	ADV
ftr-310	1442	3	where	where	SCONJ
ftr-310	1442	4	congress	congress	PROPN
ftr-310	1442	5	or	or	CCONJ
ftr-310	1442	6	an	an	DET
ftr-310	1442	7	oversight	oversight	NOUN
ftr-310	1442	8	board	board	NOUN
ftr-310	1442	9	finds	find	VERB
ftr-310	1442	10	a	a	DET
ftr-310	1442	11	problem	problem	NOUN
ftr-310	1442	12	,	,	PUNCT
ftr-310	1442	13	moreover	moreover	ADV
ftr-310	1442	14	,	,	PUNCT
ftr-310	1442	15	the	the	DET
ftr-310	1442	16	violation	violation	NOUN
ftr-310	1442	17	may	may	AUX
ftr-310	1442	18	not	not	PART
ftr-310	1442	19	harm	harm	VERB
ftr-310	1442	20	any	any	DET
ftr-310	1442	21	particular	particular	ADJ
ftr-310	1442	22	constituent	constituent	NOUN
ftr-310	1442	23	and	and	CCONJ
ftr-310	1442	24	,	,	PUNCT
ftr-310	1442	25	as	as	ADP
ftr-310	1442	26	such	such	ADJ
ftr-310	1442	27	,	,	PUNCT
ftr-310	1442	28	may	may	AUX
ftr-310	1442	29	not	not	PART
ftr-310	1442	30	provide	provide	VERB
ftr-310	1442	31	political	political	ADJ
ftr-310	1442	32	benefits	benefit	NOUN
ftr-310	1442	33	to	to	ADP
ftr-310	1442	34	the	the	DET
ftr-310	1442	35	congressional	congressional	ADJ
ftr-310	1442	36	representatives	representative	NOUN
ftr-310	1442	37	involved	involve	VERB
ftr-310	1442	38	.	.	PUNCT
ftr-310	1443	1	214	214	NUM
ftr-310	1443	2	in	in	ADP
ftr-310	1443	3	fact	fact	NOUN
ftr-310	1443	4	,	,	PUNCT
ftr-310	1443	5	for	for	ADP
ftr-310	1443	6	the	the	DET
ftr-310	1443	7	oversight	oversight	NOUN
ftr-310	1443	8	this	this	DET
ftr-310	1443	9	article	article	NOUN
ftr-310	1443	10	proposes	propose	VERB
ftr-310	1443	11	,	,	PUNCT
ftr-310	1443	12	correcting	correct	VERB
ftr-310	1443	13	the	the	DET
ftr-310	1443	14	i.r.s	i.r.	NOUN
ftr-310	1443	15	.	.	PUNCT
ftr-310	1444	1	would	would	AUX
ftr-310	1444	2	rarely	rarely	ADV
ftr-310	1444	3	aid	aid	VERB
ftr-310	1444	4	a	a	DET
ftr-310	1444	5	particularized	particularized	ADJ
ftr-310	1444	6	constituency	constituency	NOUN
ftr-310	1444	7	.	.	PUNCT
ftr-310	1445	1	though	though	SCONJ
ftr-310	1445	2	ending	end	VERB
ftr-310	1445	3	the	the	DET
ftr-310	1445	4	i.r.s	i.r.	NOUN
ftr-310	1445	5	.	.	PUNCT
ftr-310	1445	6	’s	’s	PART
ftr-310	1445	7	abuse	abuse	NOUN
ftr-310	1445	8	of	of	ADP
ftr-310	1445	9	the	the	DET
ftr-310	1445	10	tax	tax	NOUN
ftr-310	1445	11	system	system	NOUN
ftr-310	1445	12	helps	help	VERB
ftr-310	1445	13	taxpayers	taxpayer	NOUN
ftr-310	1445	14	generally	generally	ADV
ftr-310	1445	15	,	,	PUNCT
ftr-310	1445	16	the	the	DET
ftr-310	1445	17	benefits	benefit	NOUN
ftr-310	1445	18	are	be	AUX
ftr-310	1445	19	diffuse	diffuse	ADJ
ftr-310	1445	20	,	,	PUNCT
ftr-310	1445	21	and	and	CCONJ
ftr-310	1445	22	no	no	DET
ftr-310	1445	23	legislator	legislator	NOUN
ftr-310	1445	24	is	be	AUX
ftr-310	1445	25	likely	likely	ADJ
ftr-310	1445	26	to	to	PART
ftr-310	1445	27	benefit	benefit	VERB
ftr-310	1445	28	politically	politically	ADV
ftr-310	1445	29	from	from	ADP
ftr-310	1445	30	engaging	engage	VERB
ftr-310	1445	31	in	in	ADP
ftr-310	1445	32	such	such	ADJ
ftr-310	1445	33	oversight	oversight	NOUN
ftr-310	1445	34	.	.	PUNCT
ftr-310	1446	1	fire	fire	NOUN
ftr-310	1446	2	-	-	PUNCT
ftr-310	1446	3	alarm	alarm	NOUN
ftr-310	1446	4	oversight	oversight	NOUN
ftr-310	1446	5	,	,	PUNCT
ftr-310	1446	6	then	then	ADV
ftr-310	1446	7	,	,	PUNCT
ftr-310	1446	8	provides	provide	VERB
ftr-310	1446	9	legislators	legislator	NOUN
ftr-310	1446	10	with	with	ADP
ftr-310	1446	11	significant	significant	ADJ
ftr-310	1446	12	benefits	benefit	NOUN
ftr-310	1446	13	.	.	PUNCT
ftr-310	1447	1	they	they	PRON
ftr-310	1447	2	do	do	AUX
ftr-310	1447	3	not	not	PART
ftr-310	1447	4	have	have	VERB
ftr-310	1447	5	to	to	PART
ftr-310	1447	6	waste	waste	VERB
ftr-310	1447	7	time	time	NOUN
ftr-310	1447	8	tracking	track	VERB
ftr-310	1447	9	down	down	ADP
ftr-310	1447	10	abuses	abuse	NOUN
ftr-310	1447	11	that	that	PRON
ftr-310	1447	12	will	will	AUX
ftr-310	1447	13	provide	provide	VERB
ftr-310	1447	14	them	they	PRON
ftr-310	1447	15	with	with	ADP
ftr-310	1447	16	some	some	DET
ftr-310	1447	17	political	political	ADJ
ftr-310	1447	18	benefits	benefit	NOUN
ftr-310	1447	19	.	.	PUNCT
ftr-310	1448	1	instead	instead	ADV
ftr-310	1448	2	,	,	PUNCT
ftr-310	1448	3	they	they	PRON
ftr-310	1448	4	can	can	AUX
ftr-310	1448	5	wait	wait	VERB
ftr-310	1448	6	until	until	SCONJ
ftr-310	1448	7	constituents	constituent	NOUN
ftr-310	1448	8	come	come	VERB
ftr-310	1448	9	to	to	ADP
ftr-310	1448	10	them	they	PRON
ftr-310	1448	11	with	with	ADP
ftr-310	1448	12	bad	bad	ADJ
ftr-310	1448	13	behavior	behavior	NOUN
ftr-310	1448	14	,	,	PUNCT
ftr-310	1448	15	and	and	CCONJ
ftr-310	1448	16	then	then	ADV
ftr-310	1448	17	can	can	AUX
ftr-310	1448	18	attempt	attempt	VERB
ftr-310	1448	19	to	to	PART
ftr-310	1448	20	remedy	remedy	VERB
ftr-310	1448	21	the	the	DET
ftr-310	1448	22	problem	problem	NOUN
ftr-310	1448	23	and	and	CCONJ
ftr-310	1448	24	reap	reap	VERB
ftr-310	1448	25	the	the	DET
ftr-310	1448	26	political	political	ADJ
ftr-310	1448	27	rewards	reward	NOUN
ftr-310	1448	28	.	.	PUNCT
ftr-310	1449	1	215	215	NUM
ftr-310	1449	2	but	but	CCONJ
ftr-310	1449	3	,	,	PUNCT
ftr-310	1449	4	for	for	ADP
ftr-310	1449	5	purposes	purpose	NOUN
ftr-310	1449	6	of	of	ADP
ftr-310	1449	7	policing	police	VERB
ftr-310	1449	8	the	the	DET
ftr-310	1449	9	i.r.s	i.r.	NOUN
ftr-310	1449	10	.	.	PUNCT
ftr-310	1449	11	,	,	PUNCT
ftr-310	1449	12	properly	properly	ADV
ftr-310	1449	13	-	-	PUNCT
ftr-310	1449	14	designed	design	VERB
ftr-310	1449	15	fire	fire	NOUN
ftr-310	1449	16	-	-	PUNCT
ftr-310	1449	17	alarm	alarm	NOUN
ftr-310	1449	18	oversight	oversight	NOUN
ftr-310	1449	19	may	may	AUX
ftr-310	1449	20	provide	provide	VERB
ftr-310	1449	21	an	an	DET
ftr-310	1449	22	even	even	ADV
ftr-310	1449	23	more	more	ADV
ftr-310	1449	24	important	important	ADJ
ftr-310	1449	25	benefit	benefit	NOUN
ftr-310	1449	26	to	to	ADP
ftr-310	1449	27	legislators	legislator	NOUN
ftr-310	1449	28	:	:	PUNCT
ftr-310	1449	29	they	they	PRON
ftr-310	1449	30	can	can	AUX
ftr-310	1449	31	shirk	shirk	VERB
ftr-310	1449	32	the	the	DET
ftr-310	1449	33	political	political	ADJ
ftr-310	1449	34	costs	cost	NOUN
ftr-310	1449	35	of	of	ADP
ftr-310	1449	36	unpopular	unpopular	ADJ
ftr-310	1449	37	oversight	oversight	NOUN
ftr-310	1449	38	.	.	PUNCT
ftr-310	1450	1	216	216	NUM
ftr-310	1450	2	because	because	SCONJ
ftr-310	1450	3	fire	fire	NOUN
ftr-310	1450	4	-	-	PUNCT
ftr-310	1450	5	alarm	alarm	NOUN
ftr-310	1450	6	oversight	oversight	NOUN
ftr-310	1450	7	delegates	delegate	NOUN
ftr-310	1450	8	at	at	ADP
ftr-310	1450	9	least	least	ADJ
ftr-310	1450	10	some	some	PRON
ftr-310	1450	11	enforcement	enforcement	NOUN
ftr-310	1450	12	ability	ability	NOUN
ftr-310	1450	13	to	to	ADP
ftr-310	1450	14	third	third	ADJ
ftr-310	1450	15	parties	party	NOUN
ftr-310	1450	16	,	,	PUNCT
ftr-310	1450	17	legislators	legislator	NOUN
ftr-310	1450	18	never	never	ADV
ftr-310	1450	19	need	need	VERB
ftr-310	1450	20	to	to	PART
ftr-310	1450	21	get	get	VERB
ftr-310	1450	22	their	their	PRON
ftr-310	1450	23	hands	hand	NOUN
ftr-310	1450	24	dirty	dirty	ADJ
ftr-310	1450	25	in	in	ADP
ftr-310	1450	26	the	the	DET
ftr-310	1450	27	enforcement	enforcement	NOUN
ftr-310	1450	28	,	,	PUNCT
ftr-310	1450	29	instead	instead	ADV
ftr-310	1450	30	permitting	permit	VERB
ftr-310	1450	31	motivated	motivated	ADJ
ftr-310	1450	32	third	third	ADJ
ftr-310	1450	33	-	-	PUNCT
ftr-310	1450	34	parties	party	NOUN
ftr-310	1450	35	to	to	PART
ftr-310	1450	36	ensure	ensure	VERB
ftr-310	1450	37	that	that	SCONJ
ftr-310	1450	38	the	the	DET
ftr-310	1450	39	i.r.s	i.r.	NOUN
ftr-310	1450	40	.	.	PUNCT
ftr-310	1450	41	enforces	enforce	VERB
ftr-310	1450	42	the	the	DET
ftr-310	1450	43	law	law	NOUN
ftr-310	1450	44	.	.	PUNCT
ftr-310	1451	1	217	217	NUM
ftr-310	1451	2	213	213	NUM
ftr-310	1451	3	.	.	PUNCT
ftr-310	1452	1	mccubbins	mccubbin	NOUN
ftr-310	1452	2	&	&	CCONJ
ftr-310	1452	3	schwartz	schwartz	PROPN
ftr-310	1452	4	,	,	PUNCT
ftr-310	1452	5	congressional	congressional	ADJ
ftr-310	1452	6	oversight	oversight	NOUN
ftr-310	1452	7	,	,	PUNCT
ftr-310	1452	8	supra	supra	PROPN
ftr-310	1452	9	note	note	NOUN
ftr-310	1452	10	207	207	NUM
ftr-310	1452	11	,	,	PUNCT
ftr-310	1452	12	at	at	ADP
ftr-310	1452	13	168	168	NUM
ftr-310	1452	14	(	(	PUNCT
ftr-310	1452	15	“	"	PUNCT
ftr-310	1452	16	[	[	X
ftr-310	1452	17	c]ongressmen	c]ongressman	NOUN
ftr-310	1452	18	engaged	engage	VERB
ftr-310	1452	19	in	in	ADP
ftr-310	1452	20	police	police	NOUN
ftr-310	1452	21	-	-	PUNCT
ftr-310	1452	22	patrol	patrol	NOUN
ftr-310	1452	23	oversight	oversight	NOUN
ftr-310	1452	24	inevitably	inevitably	ADV
ftr-310	1452	25	spend	spend	VERB
ftr-310	1452	26	time	time	NOUN
ftr-310	1452	27	examining	examine	VERB
ftr-310	1452	28	a	a	DET
ftr-310	1452	29	great	great	ADJ
ftr-310	1452	30	many	many	ADJ
ftr-310	1452	31	executive	executive	ADJ
ftr-310	1452	32	-	-	PUNCT
ftr-310	1452	33	branch	branch	NOUN
ftr-310	1452	34	actions	action	NOUN
ftr-310	1452	35	that	that	PRON
ftr-310	1452	36	do	do	AUX
ftr-310	1452	37	not	not	PART
ftr-310	1452	38	violate	violate	VERB
ftr-310	1452	39	legislative	legislative	ADJ
ftr-310	1452	40	goals	goal	NOUN
ftr-310	1452	41	.	.	PUNCT
ftr-310	1452	42	.	.	PUNCT
ftr-310	1452	43	.	.	PUNCT
ftr-310	1452	44	.	.	PUNCT
ftr-310	1452	45	”	"	PUNCT
ftr-310	1452	46	)	)	PUNCT
ftr-310	1452	47	.	.	PUNCT
ftr-310	1453	1	214	214	NUM
ftr-310	1453	2	.	.	PUNCT
ftr-310	1454	1	i	i	PRON
ftr-310	1454	2	d.	d.	PROPN
ftr-310	1454	3	(	(	PUNCT
ftr-310	1454	4	“	"	PUNCT
ftr-310	1454	5	they	they	PRON
ftr-310	1454	6	might	might	AUX
ftr-310	1454	7	also	also	ADV
ftr-310	1454	8	spend	spend	VERB
ftr-310	1454	9	time	time	NOUN
ftr-310	1454	10	detecting	detect	VERB
ftr-310	1454	11	and	and	CCONJ
ftr-310	1454	12	remedying	remedy	VERB
ftr-310	1454	13	arguable	arguable	ADJ
ftr-310	1454	14	violations	violation	NOUN
ftr-310	1454	15	that	that	PRON
ftr-310	1454	16	nonetheless	nonetheless	ADV
ftr-310	1454	17	harm	harm	VERB
ftr-310	1454	18	no	no	DET
ftr-310	1454	19	potential	potential	ADJ
ftr-310	1454	20	supporters	supporter	NOUN
ftr-310	1454	21	.	.	PUNCT
ftr-310	1455	1	for	for	ADP
ftr-310	1455	2	this	this	PRON
ftr-310	1455	3	they	they	PRON
ftr-310	1455	4	receive	receive	VERB
ftr-310	1455	5	scant	scant	ADJ
ftr-310	1455	6	credit	credit	NOUN
ftr-310	1455	7	from	from	ADP
ftr-310	1455	8	their	their	PRON
ftr-310	1455	9	potential	potential	ADJ
ftr-310	1455	10	supporters	supporter	NOUN
ftr-310	1455	11	.	.	PUNCT
ftr-310	1455	12	”	"	PUNCT
ftr-310	1455	13	)	)	PUNCT
ftr-310	1455	14	.	.	PUNCT
ftr-310	1456	1	215	215	NUM
ftr-310	1456	2	.	.	PUNCT
ftr-310	1457	1	i	i	PRON
ftr-310	1457	2	d.	d.	PROPN
ftr-310	1457	3	(	(	PUNCT
ftr-310	1457	4	“	"	PUNCT
ftr-310	1457	5	[	[	X
ftr-310	1457	6	u]nder	u]nder	ADP
ftr-310	1457	7	a	a	DET
ftr-310	1457	8	fire	fire	NOUN
ftr-310	1457	9	-	-	PUNCT
ftr-310	1457	10	alarm	alarm	NOUN
ftr-310	1457	11	policy	policy	NOUN
ftr-310	1457	12	,	,	PUNCT
ftr-310	1457	13	a	a	DET
ftr-310	1457	14	congressman	congressman	NOUN
ftr-310	1457	15	does	do	AUX
ftr-310	1457	16	not	not	PART
ftr-310	1457	17	address	address	VERB
ftr-310	1457	18	concrete	concrete	ADJ
ftr-310	1457	19	violations	violation	NOUN
ftr-310	1457	20	unless	unless	SCONJ
ftr-310	1457	21	potential	potential	ADJ
ftr-310	1457	22	supporters	supporter	NOUN
ftr-310	1457	23	have	have	AUX
ftr-310	1457	24	complained	complain	VERB
ftr-310	1457	25	about	about	ADP
ftr-310	1457	26	them	they	PRON
ftr-310	1457	27	,	,	PUNCT
ftr-310	1457	28	in	in	ADP
ftr-310	1457	29	which	which	DET
ftr-310	1457	30	case	case	NOUN
ftr-310	1457	31	he	he	PRON
ftr-310	1457	32	can	can	AUX
ftr-310	1457	33	receive	receive	VERB
ftr-310	1457	34	credit	credit	NOUN
ftr-310	1457	35	for	for	ADP
ftr-310	1457	36	intervening	intervene	VERB
ftr-310	1457	37	.	.	PUNCT
ftr-310	1457	38	”	"	PUNCT
ftr-310	1457	39	)	)	PUNCT
ftr-310	1457	40	.	.	PUNCT
ftr-310	1458	1	216	216	NUM
ftr-310	1458	2	.	.	PUNCT
ftr-310	1459	1	i	i	PRON
ftr-310	1459	2	d.	d.	PROPN
ftr-310	1459	3	(	(	PUNCT
ftr-310	1459	4	“	"	PUNCT
ftr-310	1459	5	a	a	DET
ftr-310	1459	6	congressman	congressman	NOUN
ftr-310	1459	7	’s	’s	PART
ftr-310	1459	8	responsibility	responsibility	NOUN
ftr-310	1459	9	for	for	ADP
ftr-310	1459	10	[	[	PUNCT
ftr-310	1459	11	oversight	oversight	NOUN
ftr-310	1459	12	]	]	PUNCT
ftr-310	1459	13	costs	cost	NOUN
ftr-310	1459	14	is	be	AUX
ftr-310	1459	15	sufficiently	sufficiently	ADV
ftr-310	1459	16	remote	remote	ADJ
ftr-310	1459	17	that	that	SCONJ
ftr-310	1459	18	he	he	PRON
ftr-310	1459	19	is	be	AUX
ftr-310	1459	20	not	not	PART
ftr-310	1459	21	likely	likely	ADJ
ftr-310	1459	22	to	to	PART
ftr-310	1459	23	be	be	AUX
ftr-310	1459	24	blamed	blame	VERB
ftr-310	1459	25	for	for	ADP
ftr-310	1459	26	them	they	PRON
ftr-310	1459	27	by	by	ADP
ftr-310	1459	28	his	his	PRON
ftr-310	1459	29	potential	potential	ADJ
ftr-310	1459	30	supporters	supporter	NOUN
ftr-310	1459	31	.	.	PUNCT
ftr-310	1459	32	”	"	PUNCT
ftr-310	1459	33	)	)	PUNCT
ftr-310	1459	34	.	.	PUNCT
ftr-310	1460	1	217	217	NUM
ftr-310	1460	2	.	.	PUNCT
ftr-310	1461	1	note	note	VERB
ftr-310	1461	2	that	that	SCONJ
ftr-310	1461	3	congress	congress	PROPN
ftr-310	1461	4	’s	’s	AUX
ftr-310	1461	5	implementing	implement	VERB
ftr-310	1461	6	fire	fire	NOUN
ftr-310	1461	7	-	-	PUNCT
ftr-310	1461	8	alarm	alarm	NOUN
ftr-310	1461	9	oversight	oversight	NOUN
ftr-310	1461	10	of	of	ADP
ftr-310	1461	11	the	the	DET
ftr-310	1461	12	i.r.s	i.r.	NOUN
ftr-310	1461	13	.	.	PUNCT
ftr-310	1461	14	does	do	AUX
ftr-310	1461	15	not	not	PART
ftr-310	1461	16	mean	mean	VERB
ftr-310	1461	17	that	that	SCONJ
ftr-310	1461	18	it	it	PRON
ftr-310	1461	19	fully	fully	ADV
ftr-310	1461	20	divests	divest	VERB
ftr-310	1461	21	itself	itself	PRON
ftr-310	1461	22	of	of	ADP
ftr-310	1461	23	its	its	PRON
ftr-310	1461	24	oversight	oversight	NOUN
ftr-310	1461	25	responsibility	responsibility	NOUN
ftr-310	1461	26	and	and	CCONJ
ftr-310	1461	27	authority	authority	NOUN
ftr-310	1461	28	.	.	PUNCT
ftr-310	1462	1	fire	fire	NOUN
ftr-310	1462	2	-	-	PUNCT
ftr-310	1462	3	alarm	alarm	NOUN
ftr-310	1462	4	oversight	oversight	NOUN
ftr-310	1462	5	versus	versus	ADP
ftr-310	1462	6	police	police	NOUN
ftr-310	1462	7	-	-	PUNCT
ftr-310	1462	8	patrol	patrol	NOUN
ftr-310	1462	9	oversight	oversight	NOUN
ftr-310	1462	10	is	be	AUX
ftr-310	1462	11	not	not	PART
ftr-310	1462	12	a	a	DET
ftr-310	1462	13	zero	zero	NUM
ftr-310	1462	14	-	-	PUNCT
ftr-310	1462	15	sum	sum	NOUN
ftr-310	1462	16	game	game	NOUN
ftr-310	1462	17	;	;	PUNCT
ftr-310	1462	18	rather	rather	ADV
ftr-310	1462	19	,	,	PUNCT
ftr-310	1462	20	congress	congress	PROPN
ftr-310	1462	21	“	"	PUNCT
ftr-310	1462	22	can	can	AUX
ftr-310	1462	23	choose	choose	VERB
ftr-310	1462	24	either	either	CCONJ
ftr-310	1462	25	form	form	NOUN
ftr-310	1462	26	or	or	CCONJ
ftr-310	1462	27	a	a	DET
ftr-310	1462	28	combination	combination	NOUN
ftr-310	1462	29	of	of	ADP
ftr-310	1462	30	the	the	DET
ftr-310	1462	31	two	two	NUM
ftr-310	1462	32	.	.	PUNCT
ftr-310	1462	33	”	"	PUNCT
ftr-310	1463	1	i	i	PRON
ftr-310	1463	2	d.	d.	VERB
ftr-310	1463	3	at	at	ADP
ftr-310	1463	4	166–67	166–67	NUM
ftr-310	1463	5	.	.	PUNCT
ftr-310	1464	1	that	that	PRON
ftr-310	1464	2	is	be	AUX
ftr-310	1464	3	,	,	PUNCT
ftr-310	1464	4	congress	congress	PROPN
ftr-310	1464	5	can	can	AUX
ftr-310	1464	6	delegate	delegate	VERB
ftr-310	1464	7	authority	authority	NOUN
ftr-310	1464	8	to	to	ADP
ftr-310	1464	9	third	third	ADJ
ftr-310	1464	10	parties	party	NOUN
ftr-310	1464	11	to	to	PART
ftr-310	1464	12	watch	watch	VERB
ftr-310	1464	13	the	the	DET
ftr-310	1464	14	i.r.s	i.r.	NOUN
ftr-310	1464	15	.	.	PUNCT
ftr-310	1464	16	,	,	PUNCT
ftr-310	1464	17	but	but	CCONJ
ftr-310	1464	18	can	can	AUX
ftr-310	1464	19	,	,	PUNCT
ftr-310	1464	20	nonetheless	nonetheless	ADV
ftr-310	1464	21	,	,	PUNCT
ftr-310	1464	22	step	step	VERB
ftr-310	1464	23	in	in	ADV
ftr-310	1464	24	(	(	PUNCT
ftr-310	1464	25	with	with	ADP
ftr-310	1464	26	hearings	hearing	NOUN
ftr-310	1464	27	,	,	PUNCT
ftr-310	1464	28	changes	change	NOUN
ftr-310	1464	29	in	in	ADP
ftr-310	1464	30	law	law	NOUN
ftr-310	1464	31	,	,	PUNCT
ftr-310	1464	32	or	or	CCONJ
ftr-310	1464	33	any	any	DET
ftr-310	1464	34	other	other	ADJ
ftr-310	1464	35	type	type	NOUN
ftr-310	1464	36	of	of	ADP
ftr-310	1464	37	police	police	NOUN
ftr-310	1464	38	-	-	PUNCT
ftr-310	1464	39	patrol	patrol	NOUN
ftr-310	1464	40	oversight	oversight	NOUN
ftr-310	1464	41	)	)	PUNCT
ftr-310	1464	42	when	when	SCONJ
ftr-310	1464	43	it	it	PRON
ftr-310	1464	44	becomes	become	VERB
ftr-310	1464	45	aware	aware	ADJ
ftr-310	1464	46	of	of	ADP
ftr-310	1464	47	bad	bad	ADJ
ftr-310	1464	48	behavior	behavior	NOUN
ftr-310	1464	49	either	either	CCONJ
ftr-310	1464	50	that	that	SCONJ
ftr-310	1464	51	third	third	ADJ
ftr-310	1464	52	parties	party	NOUN
ftr-310	1464	53	are	be	AUX
ftr-310	1464	54	unaware	unaware	ADJ
ftr-310	1464	55	of	of	ADP
ftr-310	1464	56	or	or	CCONJ
ftr-310	1464	57	uninterested	uninterested	ADJ
ftr-310	1464	58	in	in	ADP
ftr-310	1464	59	,	,	PUNCT
ftr-310	1464	60	or	or	CCONJ
ftr-310	1464	61	when	when	SCONJ
ftr-310	1464	62	it	it	PRON
ftr-310	1464	63	would	would	AUX
ftr-310	1464	64	be	be	AUX
ftr-310	1464	65	to	to	ADP
ftr-310	1464	66	legislators	legislator	NOUN
ftr-310	1464	67	’	’	PART
ftr-310	1464	68	political	political	ADJ
ftr-310	1464	69	benefit	benefit	NOUN
ftr-310	1464	70	to	to	PART
ftr-310	1464	71	become	become	VERB
ftr-310	1464	72	involved	involve	VERB
ftr-310	1464	73	.	.	PUNCT
ftr-310	1465	1	262	262	NUM
ftr-310	1465	2	florida	florida	PROPN
ftr-310	1465	3	tax	tax	NOUN
ftr-310	1465	4	review	review	NOUN
ftr-310	1465	5	[	[	X
ftr-310	1465	6	vol	vol	NOUN
ftr-310	1465	7	.	.	NOUN
ftr-310	1465	8	14:6	14:6	NUM
ftr-310	1465	9	b.	b.	PROPN
ftr-310	1465	10	standing	standing	NOUN
ftr-310	1465	11	and	and	CCONJ
ftr-310	1465	12	fire	fire	NOUN
ftr-310	1465	13	-	-	PUNCT
ftr-310	1465	14	alarm	alarm	NOUN
ftr-310	1465	15	standing	stand	VERB
ftr-310	1465	16	standing	standing	NOUN
ftr-310	1465	17	remains	remain	VERB
ftr-310	1465	18	a	a	DET
ftr-310	1465	19	significant	significant	ADJ
ftr-310	1465	20	impediment	impediment	NOUN
ftr-310	1465	21	to	to	ADP
ftr-310	1465	22	congress	congress	PROPN
ftr-310	1465	23	’s	’s	PART
ftr-310	1465	24	implementing	implement	VERB
ftr-310	1465	25	fire	fire	NOUN
ftr-310	1465	26	-	-	PUNCT
ftr-310	1465	27	alarm	alarm	NOUN
ftr-310	1465	28	oversight	oversight	NOUN
ftr-310	1465	29	.	.	PUNCT
ftr-310	1466	1	admittedly	admittedly	ADV
ftr-310	1466	2	,	,	PUNCT
ftr-310	1466	3	when	when	SCONJ
ftr-310	1466	4	the	the	DET
ftr-310	1466	5	i.r.s	i.r.	NOUN
ftr-310	1466	6	.	.	PUNCT
ftr-310	1466	7	misapplies	misapply	VERB
ftr-310	1466	8	the	the	DET
ftr-310	1466	9	tax	tax	NOUN
ftr-310	1466	10	law	law	NOUN
ftr-310	1466	11	in	in	ADP
ftr-310	1466	12	a	a	DET
ftr-310	1466	13	manner	manner	NOUN
ftr-310	1466	14	beneficial	beneficial	ADJ
ftr-310	1466	15	to	to	ADP
ftr-310	1466	16	a	a	DET
ftr-310	1466	17	specific	specific	ADJ
ftr-310	1466	18	taxpayer	taxpayer	NOUN
ftr-310	1466	19	,	,	PUNCT
ftr-310	1466	20	other	other	ADJ
ftr-310	1466	21	taxpayers	taxpayer	NOUN
ftr-310	1466	22	suffer	suffer	VERB
ftr-310	1466	23	an	an	DET
ftr-310	1466	24	injury	injury	NOUN
ftr-310	1466	25	.	.	PUNCT
ftr-310	1467	1	218	218	NUM
ftr-310	1467	2	but	but	CCONJ
ftr-310	1467	3	such	such	ADJ
ftr-310	1467	4	small	small	ADJ
ftr-310	1467	5	,	,	PUNCT
ftr-310	1467	6	indirect	indirect	ADJ
ftr-310	1467	7	injuries	injury	NOUN
ftr-310	1467	8	have	have	AUX
ftr-310	1467	9	not	not	PART
ftr-310	1467	10	,	,	PUNCT
ftr-310	1467	11	historically	historically	ADV
ftr-310	1467	12	,	,	PUNCT
ftr-310	1467	13	provided	provide	VERB
ftr-310	1467	14	standing	standing	NOUN
ftr-310	1467	15	for	for	SCONJ
ftr-310	1467	16	taxpayers	taxpayer	NOUN
ftr-310	1467	17	to	to	PART
ftr-310	1467	18	challenge	challenge	VERB
ftr-310	1467	19	i.r.s	i.r.s	PROPN
ftr-310	1467	20	.	.	PUNCT
ftr-310	1468	1	actions	action	NOUN
ftr-310	1468	2	.	.	PUNCT
ftr-310	1469	1	219	219	NUM
ftr-310	1470	1	and	and	CCONJ
ftr-310	1470	2	,	,	PUNCT
ftr-310	1470	3	in	in	ADP
ftr-310	1470	4	fact	fact	NOUN
ftr-310	1470	5	,	,	PUNCT
ftr-310	1470	6	providing	provide	VERB
ftr-310	1470	7	standing	stand	VERB
ftr-310	1470	8	to	to	ADP
ftr-310	1470	9	third	third	ADJ
ftr-310	1470	10	-	-	PUNCT
ftr-310	1470	11	party	party	NOUN
ftr-310	1470	12	taxpayers	taxpayer	NOUN
ftr-310	1470	13	may	may	AUX
ftr-310	1470	14	prove	prove	VERB
ftr-310	1470	15	challenging	challenging	ADJ
ftr-310	1470	16	for	for	ADP
ftr-310	1470	17	congress	congress	PROPN
ftr-310	1470	18	.	.	PUNCT
ftr-310	1471	1	as	as	ADP
ftr-310	1471	2	a	a	DET
ftr-310	1471	3	practical	practical	ADJ
ftr-310	1471	4	matter	matter	NOUN
ftr-310	1471	5	,	,	PUNCT
ftr-310	1471	6	a	a	DET
ftr-310	1471	7	generalized	generalized	ADJ
ftr-310	1471	8	ability	ability	NOUN
ftr-310	1471	9	to	to	PART
ftr-310	1471	10	challenge	challenge	VERB
ftr-310	1471	11	i.r.s	i.r.	NOUN
ftr-310	1471	12	.	.	PUNCT
ftr-310	1472	1	discretion	discretion	NOUN
ftr-310	1472	2	would	would	AUX
ftr-310	1472	3	create	create	VERB
ftr-310	1472	4	significant	significant	ADJ
ftr-310	1472	5	problems	problem	NOUN
ftr-310	1472	6	in	in	ADP
ftr-310	1472	7	the	the	DET
ftr-310	1472	8	administration	administration	NOUN
ftr-310	1472	9	of	of	ADP
ftr-310	1472	10	the	the	DET
ftr-310	1472	11	tax	tax	NOUN
ftr-310	1472	12	law	law	NOUN
ftr-310	1472	13	.	.	PUNCT
ftr-310	1473	1	the	the	DET
ftr-310	1473	2	diffuseness	diffuseness	NOUN
ftr-310	1473	3	of	of	ADP
ftr-310	1473	4	the	the	DET
ftr-310	1473	5	harm	harm	NOUN
ftr-310	1473	6	could	could	AUX
ftr-310	1473	7	allow	allow	VERB
ftr-310	1473	8	any	any	DET
ftr-310	1473	9	taxpayer	taxpayer	NOUN
ftr-310	1473	10	to	to	PART
ftr-310	1473	11	challenge	challenge	VERB
ftr-310	1473	12	any	any	DET
ftr-310	1473	13	i.r.s	i.r.s	NOUN
ftr-310	1473	14	.	.	PUNCT
ftr-310	1474	1	decision	decision	NOUN
ftr-310	1474	2	.	.	PUNCT
ftr-310	1475	1	220	220	NUM
ftr-310	1475	2	the	the	DET
ftr-310	1475	3	government	government	NOUN
ftr-310	1475	4	needs	need	VERB
ftr-310	1475	5	revenue	revenue	NOUN
ftr-310	1475	6	,	,	PUNCT
ftr-310	1475	7	however	however	ADV
ftr-310	1475	8	,	,	PUNCT
ftr-310	1475	9	and	and	CCONJ
ftr-310	1475	10	the	the	DET
ftr-310	1475	11	i.r.s	i.r.	NOUN
ftr-310	1475	12	.	.	PUNCT
ftr-310	1476	1	needs	need	VERB
ftr-310	1476	2	some	some	DET
ftr-310	1476	3	amount	amount	NOUN
ftr-310	1476	4	of	of	ADP
ftr-310	1476	5	flexibility	flexibility	NOUN
ftr-310	1476	6	in	in	ADP
ftr-310	1476	7	interpreting	interpret	VERB
ftr-310	1476	8	and	and	CCONJ
ftr-310	1476	9	enforcing	enforce	VERB
ftr-310	1476	10	the	the	DET
ftr-310	1476	11	tax	tax	NOUN
ftr-310	1476	12	law	law	NOUN
ftr-310	1476	13	.	.	PUNCT
ftr-310	1477	1	221	221	NUM
ftr-310	1477	2	a	a	DET
ftr-310	1477	3	constant	constant	ADJ
ftr-310	1477	4	and	and	CCONJ
ftr-310	1477	5	omnipresent	omnipresent	NOUN
ftr-310	1477	6	threat	threat	NOUN
ftr-310	1477	7	of	of	ADP
ftr-310	1477	8	lawsuits	lawsuit	NOUN
ftr-310	1477	9	at	at	ADP
ftr-310	1477	10	its	its	PRON
ftr-310	1477	11	every	every	DET
ftr-310	1477	12	move	move	NOUN
ftr-310	1477	13	would	would	AUX
ftr-310	1477	14	impede	impede	VERB
ftr-310	1477	15	the	the	DET
ftr-310	1477	16	i.r.s	i.r.	NOUN
ftr-310	1477	17	.	.	PUNCT
ftr-310	1477	18	’s	’s	PART
ftr-310	1477	19	ability	ability	NOUN
ftr-310	1477	20	to	to	PART
ftr-310	1477	21	exercise	exercise	VERB
ftr-310	1477	22	this	this	DET
ftr-310	1477	23	flexibility	flexibility	NOUN
ftr-310	1477	24	.	.	PUNCT
ftr-310	1478	1	222	222	NUM
ftr-310	1478	2	the	the	DET
ftr-310	1478	3	constitutionality	constitutionality	NOUN
ftr-310	1478	4	of	of	ADP
ftr-310	1478	5	third	third	ADJ
ftr-310	1478	6	-	-	PUNCT
ftr-310	1478	7	party	party	NOUN
ftr-310	1478	8	taxpayer	taxpayer	NOUN
ftr-310	1478	9	standing	stand	VERB
ftr-310	1478	10	could	could	AUX
ftr-310	1478	11	pose	pose	VERB
ftr-310	1478	12	an	an	DET
ftr-310	1478	13	even	even	ADV
ftr-310	1478	14	more	more	ADV
ftr-310	1478	15	-	-	PUNCT
ftr-310	1478	16	significant	significant	ADJ
ftr-310	1478	17	impediment	impediment	NOUN
ftr-310	1478	18	to	to	ADP
ftr-310	1478	19	fire	fire	NOUN
ftr-310	1478	20	-	-	PUNCT
ftr-310	1478	21	alarm	alarm	NOUN
ftr-310	1478	22	standing	standing	NOUN
ftr-310	1478	23	.	.	PUNCT
ftr-310	1479	1	courts	court	NOUN
ftr-310	1479	2	have	have	AUX
ftr-310	1479	3	generally	generally	ADV
ftr-310	1479	4	rejected	reject	VERB
ftr-310	1479	5	taxpayer	taxpayer	NOUN
ftr-310	1479	6	standing	stand	VERB
ftr-310	1479	7	for	for	ADP
ftr-310	1479	8	failing	fail	VERB
ftr-310	1479	9	to	to	PART
ftr-310	1479	10	meet	meet	VERB
ftr-310	1479	11	the	the	DET
ftr-310	1479	12	“	"	PUNCT
ftr-310	1479	13	case	case	NOUN
ftr-310	1479	14	or	or	CCONJ
ftr-310	1479	15	controversy	controversy	NOUN
ftr-310	1479	16	”	"	PUNCT
ftr-310	1479	17	requirement	requirement	NOUN
ftr-310	1479	18	of	of	ADP
ftr-310	1479	19	article	article	PROPN
ftr-310	1479	20	iii	iii	NUM
ftr-310	1479	21	of	of	ADP
ftr-310	1479	22	the	the	DET
ftr-310	1479	23	constitution	constitution	NOUN
ftr-310	1479	24	.	.	PUNCT
ftr-310	1480	1	223	223	NUM
ftr-310	1480	2	congress	congress	PROPN
ftr-310	1480	3	has	have	AUX
ftr-310	1480	4	faced	face	VERB
ftr-310	1480	5	this	this	DET
ftr-310	1480	6	case	case	NOUN
ftr-310	1480	7	-	-	PUNCT
ftr-310	1480	8	or	or	CCONJ
ftr-310	1480	9	-	-	PUNCT
ftr-310	1480	10	controversy	controversy	NOUN
ftr-310	1480	11	requirement	requirement	NOUN
ftr-310	1480	12	previously	previously	ADV
ftr-310	1480	13	.	.	PUNCT
ftr-310	1481	1	in	in	ADP
ftr-310	1481	2	the	the	DET
ftr-310	1481	3	1970s	1970	NOUN
ftr-310	1481	4	,	,	PUNCT
ftr-310	1481	5	congress	congress	PROPN
ftr-310	1481	6	began	begin	VERB
ftr-310	1481	7	to	to	PART
ftr-310	1481	8	allow	allow	VERB
ftr-310	1481	9	environmental	environmental	ADJ
ftr-310	1481	10	citizen	citizen	NOUN
ftr-310	1481	11	suits	suit	NOUN
ftr-310	1481	12	.	.	PUNCT
ftr-310	1482	1	224	224	NUM
ftr-310	1482	2	these	these	DET
ftr-310	1482	3	citizen	citizen	NOUN
ftr-310	1482	4	suits	suit	NOUN
ftr-310	1482	5	came	come	VERB
ftr-310	1482	6	in	in	ADP
ftr-310	1482	7	two	two	NUM
ftr-310	1482	8	versions	version	NOUN
ftr-310	1482	9	:	:	PUNCT
ftr-310	1482	10	one	one	NUM
ftr-310	1482	11	empowered	empower	VERB
ftr-310	1482	12	private	private	ADJ
ftr-310	1482	13	individuals	individual	NOUN
ftr-310	1482	14	to	to	PART
ftr-310	1482	15	sue	sue	VERB
ftr-310	1482	16	private	private	ADJ
ftr-310	1482	17	corporations	corporation	NOUN
ftr-310	1482	18	that	that	PRON
ftr-310	1482	19	were	be	AUX
ftr-310	1482	20	violating	violate	VERB
ftr-310	1482	21	environmental	environmental	ADJ
ftr-310	1482	22	laws	law	NOUN
ftr-310	1482	23	,	,	PUNCT
ftr-310	1482	24	while	while	SCONJ
ftr-310	1482	25	the	the	DET
ftr-310	1482	26	other	other	ADJ
ftr-310	1482	27	allowed	allow	VERB
ftr-310	1482	28	private	private	ADJ
ftr-310	1482	29	citizens	citizen	NOUN
ftr-310	1482	30	to	to	PART
ftr-310	1482	31	sue	sue	VERB
ftr-310	1482	32	the	the	DET
ftr-310	1482	33	government	government	NOUN
ftr-310	1482	34	agency	agency	NOUN
ftr-310	1482	35	responsible	responsible	ADJ
ftr-310	1482	36	for	for	ADP
ftr-310	1482	37	enforcing	enforce	VERB
ftr-310	1482	38	the	the	DET
ftr-310	1482	39	environmental	environmental	ADJ
ftr-310	1482	40	law	law	NOUN
ftr-310	1482	41	,	,	PUNCT
ftr-310	1482	42	alleging	allege	VERB
ftr-310	1482	43	that	that	SCONJ
ftr-310	1482	44	it	it	PRON
ftr-310	1482	45	has	have	AUX
ftr-310	1482	46	failed	fail	VERB
ftr-310	1482	47	in	in	ADP
ftr-310	1482	48	its	its	PRON
ftr-310	1482	49	duties	duty	NOUN
ftr-310	1482	50	.	.	PUNCT
ftr-310	1483	1	225	225	NUM
ftr-310	1483	2	by	by	ADP
ftr-310	1483	3	the	the	DET
ftr-310	1483	4	late	late	ADJ
ftr-310	1483	5	1980s	1980	NOUN
ftr-310	1483	6	,	,	PUNCT
ftr-310	1483	7	hundreds	hundred	NOUN
ftr-310	1483	8	of	of	ADP
ftr-310	1483	9	environmental	environmental	ADJ
ftr-310	1483	10	citizen	citizen	NOUN
ftr-310	1483	11	suits	suit	NOUN
ftr-310	1483	12	were	be	AUX
ftr-310	1483	13	pending	pende	VERB
ftr-310	1483	14	in	in	ADP
ftr-310	1483	15	various	various	ADJ
ftr-310	1483	16	courts	court	NOUN
ftr-310	1483	17	.	.	PUNCT
ftr-310	1484	1	226	226	NUM
ftr-310	1484	2	but	but	CCONJ
ftr-310	1484	3	in	in	ADP
ftr-310	1484	4	1992	1992	NUM
ftr-310	1484	5	,	,	PUNCT
ftr-310	1484	6	with	with	ADP
ftr-310	1484	7	the	the	DET
ftr-310	1484	8	supreme	supreme	PROPN
ftr-310	1484	9	court	court	PROPN
ftr-310	1484	10	’s	’s	PART
ftr-310	1484	11	decision	decision	NOUN
ftr-310	1484	12	218	218	NUM
ftr-310	1484	13	.	.	PUNCT
ftr-310	1485	1	matthew	matthew	PROPN
ftr-310	1485	2	a.	a.	PROPN
ftr-310	1485	3	melone	melone	PROPN
ftr-310	1485	4	,	,	PUNCT
ftr-310	1485	5	a	a	DET
ftr-310	1485	6	leg	leg	NOUN
ftr-310	1485	7	to	to	PART
ftr-310	1485	8	stand	stand	VERB
ftr-310	1485	9	on	on	ADP
ftr-310	1485	10	:	:	PUNCT
ftr-310	1485	11	is	be	AUX
ftr-310	1485	12	there	there	PRON
ftr-310	1485	13	a	a	DET
ftr-310	1485	14	legal	legal	ADJ
ftr-310	1485	15	and	and	CCONJ
ftr-310	1485	16	prudential	prudential	ADJ
ftr-310	1485	17	solution	solution	NOUN
ftr-310	1485	18	to	to	ADP
ftr-310	1485	19	the	the	DET
ftr-310	1485	20	problem	problem	NOUN
ftr-310	1485	21	of	of	ADP
ftr-310	1485	22	taxpayer	taxpayer	NOUN
ftr-310	1485	23	standing	stand	VERB
ftr-310	1485	24	in	in	ADP
ftr-310	1485	25	the	the	DET
ftr-310	1485	26	federal	federal	ADJ
ftr-310	1485	27	tax	tax	NOUN
ftr-310	1485	28	context	context	NOUN
ftr-310	1485	29	?	?	PUNCT
ftr-310	1485	30	,	,	PUNCT
ftr-310	1485	31	9	9	NUM
ftr-310	1485	32	pitt	pitt	NOUN
ftr-310	1485	33	.	.	PUNCT
ftr-310	1486	1	tax	tax	PROPN
ftr-310	1486	2	rev	rev	PROPN
ftr-310	1486	3	.	.	PROPN
ftr-310	1486	4	97	97	NUM
ftr-310	1486	5	,	,	PUNCT
ftr-310	1486	6	140	140	NUM
ftr-310	1486	7	(	(	PUNCT
ftr-310	1486	8	2012	2012	NUM
ftr-310	1486	9	)	)	PUNCT
ftr-310	1487	1	[	[	X
ftr-310	1487	2	hereinafter	hereinafter	NOUN
ftr-310	1487	3	melone	melone	NOUN
ftr-310	1487	4	,	,	PUNCT
ftr-310	1487	5	a	a	DET
ftr-310	1487	6	leg	leg	NOUN
ftr-310	1487	7	]	]	PUNCT
ftr-310	1487	8	(	(	PUNCT
ftr-310	1487	9	“	"	PUNCT
ftr-310	1487	10	the	the	DET
ftr-310	1487	11	victims	victim	NOUN
ftr-310	1487	12	reside	reside	VERB
ftr-310	1487	13	on	on	ADP
ftr-310	1487	14	the	the	DET
ftr-310	1487	15	circumference	circumference	NOUN
ftr-310	1487	16	—	—	PUNCT
ftr-310	1487	17	all	all	PRON
ftr-310	1487	18	harmed	harm	VERB
ftr-310	1487	19	in	in	ADP
ftr-310	1487	20	the	the	DET
ftr-310	1487	21	same	same	ADJ
ftr-310	1487	22	way	way	NOUN
ftr-310	1487	23	.	.	PUNCT
ftr-310	1487	24	”	"	PUNCT
ftr-310	1487	25	)	)	PUNCT
ftr-310	1487	26	.	.	PUNCT
ftr-310	1488	1	219	219	NUM
ftr-310	1488	2	.	.	PUNCT
ftr-310	1489	1	see	see	VERB
ftr-310	1489	2	supra	supra	PROPN
ftr-310	1489	3	notes	note	NOUN
ftr-310	1489	4	83–85	83–85	NUM
ftr-310	1489	5	and	and	CCONJ
ftr-310	1489	6	accompanying	accompany	VERB
ftr-310	1489	7	text	text	NOUN
ftr-310	1489	8	.	.	PUNCT
ftr-310	1490	1	220	220	NUM
ftr-310	1490	2	.	.	PUNCT
ftr-310	1491	1	melone	melone	PROPN
ftr-310	1491	2	,	,	PUNCT
ftr-310	1491	3	a	a	DET
ftr-310	1491	4	leg	leg	NOUN
ftr-310	1491	5	,	,	PUNCT
ftr-310	1491	6	supra	supra	PROPN
ftr-310	1491	7	note	note	NOUN
ftr-310	1491	8	218	218	NUM
ftr-310	1491	9	,	,	PUNCT
ftr-310	1491	10	at	at	ADP
ftr-310	1491	11	146	146	NUM
ftr-310	1491	12	.	.	PUNCT
ftr-310	1491	13	221	221	NUM
ftr-310	1491	14	.	.	PUNCT
ftr-310	1492	1	see	see	VERB
ftr-310	1492	2	,	,	PUNCT
ftr-310	1492	3	e.g.	e.g.	ADV
ftr-310	1492	4	,	,	PUNCT
ftr-310	1492	5	cass	cass	PROPN
ftr-310	1492	6	r.	r.	PROPN
ftr-310	1492	7	sunstein	sunstein	PROPN
ftr-310	1492	8	,	,	PUNCT
ftr-310	1492	9	is	be	AUX
ftr-310	1492	10	tobacco	tobacco	NOUN
ftr-310	1492	11	a	a	DET
ftr-310	1492	12	drug	drug	NOUN
ftr-310	1492	13	?	?	PUNCT
ftr-310	1493	1	administrative	administrative	ADJ
ftr-310	1493	2	agencies	agency	NOUN
ftr-310	1493	3	as	as	ADP
ftr-310	1493	4	common	common	ADJ
ftr-310	1493	5	law	law	NOUN
ftr-310	1493	6	courts	court	NOUN
ftr-310	1493	7	,	,	PUNCT
ftr-310	1493	8	47	47	NUM
ftr-310	1493	9	duke	duke	PROPN
ftr-310	1493	10	l.j	l.j	PROPN
ftr-310	1493	11	.	.	PROPN
ftr-310	1493	12	1013	1013	NUM
ftr-310	1493	13	,	,	PUNCT
ftr-310	1493	14	1055–56	1055–56	NUM
ftr-310	1493	15	(	(	PUNCT
ftr-310	1493	16	1998	1998	NUM
ftr-310	1493	17	)	)	PUNCT
ftr-310	1493	18	(	(	PUNCT
ftr-310	1493	19	stating	state	VERB
ftr-310	1493	20	that	that	SCONJ
ftr-310	1493	21	administrative	administrative	ADJ
ftr-310	1493	22	agencies	agency	NOUN
ftr-310	1493	23	have	have	VERB
ftr-310	1493	24	flexibility	flexibility	NOUN
ftr-310	1493	25	to	to	PART
ftr-310	1493	26	interpret	interpret	VERB
ftr-310	1493	27	ambiguous	ambiguous	ADJ
ftr-310	1493	28	statutes	statute	NOUN
ftr-310	1493	29	)	)	PUNCT
ftr-310	1493	30	.	.	PUNCT
ftr-310	1494	1	222	222	NUM
ftr-310	1494	2	.	.	PUNCT
ftr-310	1495	1	rachel	rachel	PROPN
ftr-310	1495	2	e.	e.	PROPN
ftr-310	1495	3	barkow	barkow	PROPN
ftr-310	1495	4	,	,	PUNCT
ftr-310	1495	5	insulating	insulate	VERB
ftr-310	1495	6	agencies	agency	NOUN
ftr-310	1495	7	:	:	PUNCT
ftr-310	1495	8	avoiding	avoid	VERB
ftr-310	1495	9	capture	capture	NOUN
ftr-310	1495	10	through	through	ADP
ftr-310	1495	11	institutional	institutional	ADJ
ftr-310	1495	12	design	design	NOUN
ftr-310	1495	13	,	,	PUNCT
ftr-310	1495	14	89	89	NUM
ftr-310	1495	15	tex	tex	PROPN
ftr-310	1495	16	.	.	PROPN
ftr-310	1495	17	l.	l.	PROPN
ftr-310	1495	18	rev	rev	PROPN
ftr-310	1495	19	.	.	PROPN
ftr-310	1495	20	15	15	NUM
ftr-310	1495	21	,	,	PUNCT
ftr-310	1495	22	22	22	NUM
ftr-310	1495	23	(	(	PUNCT
ftr-310	1495	24	2010	2010	NUM
ftr-310	1495	25	)	)	PUNCT
ftr-310	1495	26	(	(	PUNCT
ftr-310	1495	27	“	"	PUNCT
ftr-310	1495	28	all	all	DET
ftr-310	1495	29	else	else	ADV
ftr-310	1495	30	being	be	AUX
ftr-310	1495	31	equal	equal	ADJ
ftr-310	1495	32	,	,	PUNCT
ftr-310	1495	33	agencies	agency	NOUN
ftr-310	1495	34	would	would	AUX
ftr-310	1495	35	prefer	prefer	VERB
ftr-310	1495	36	not	not	PART
ftr-310	1495	37	to	to	PART
ftr-310	1495	38	become	become	VERB
ftr-310	1495	39	mired	mired	ADJ
ftr-310	1495	40	in	in	ADP
ftr-310	1495	41	legal	legal	ADJ
ftr-310	1495	42	challenges	challenge	NOUN
ftr-310	1495	43	.	.	PUNCT
ftr-310	1495	44	.	.	PUNCT
ftr-310	1495	45	.	.	PUNCT
ftr-310	1495	46	.	.	PUNCT
ftr-310	1495	47	”	"	PUNCT
ftr-310	1495	48	)	)	PUNCT
ftr-310	1495	49	.	.	PUNCT
ftr-310	1496	1	223	223	NUM
ftr-310	1496	2	.	.	PUNCT
ftr-310	1497	1	see	see	VERB
ftr-310	1497	2	generally	generally	ADV
ftr-310	1497	3	melone	melone	PROPN
ftr-310	1497	4	,	,	PUNCT
ftr-310	1497	5	a	a	DET
ftr-310	1497	6	leg	leg	NOUN
ftr-310	1497	7	,	,	PUNCT
ftr-310	1497	8	supra	supra	PROPN
ftr-310	1497	9	note	note	NOUN
ftr-310	1497	10	218	218	NUM
ftr-310	1497	11	,	,	PUNCT
ftr-310	1497	12	at	at	ADP
ftr-310	1497	13	132–34	132–34	NUM
ftr-310	1497	14	.	.	PUNCT
ftr-310	1498	1	224	224	NUM
ftr-310	1498	2	.	.	PUNCT
ftr-310	1499	1	frank	frank	PROPN
ftr-310	1499	2	b.	b.	PROPN
ftr-310	1499	3	cross	cross	PROPN
ftr-310	1499	4	,	,	PUNCT
ftr-310	1499	5	rethinking	rethink	VERB
ftr-310	1499	6	environmental	environmental	ADJ
ftr-310	1499	7	citizen	citizen	NOUN
ftr-310	1499	8	suits	suit	NOUN
ftr-310	1499	9	,	,	PUNCT
ftr-310	1499	10	8	8	NUM
ftr-310	1499	11	temp	temp	NOUN
ftr-310	1499	12	.	.	PUNCT
ftr-310	1500	1	envtl	envtl	PROPN
ftr-310	1500	2	.	.	PUNCT
ftr-310	1501	1	l.	l.	PROPN
ftr-310	1501	2	&	&	CCONJ
ftr-310	1501	3	tech	tech	PROPN
ftr-310	1501	4	.	.	PUNCT
ftr-310	1502	1	j.	j.	PROPN
ftr-310	1502	2	55	55	NUM
ftr-310	1502	3	,	,	PUNCT
ftr-310	1502	4	55	55	NUM
ftr-310	1502	5	(	(	PUNCT
ftr-310	1502	6	1989	1989	NUM
ftr-310	1502	7	)	)	PUNCT
ftr-310	1502	8	.	.	PUNCT
ftr-310	1503	1	225	225	NUM
ftr-310	1503	2	.	.	PUNCT
ftr-310	1504	1	i	i	PRON
ftr-310	1504	2	d.	d.	PROPN
ftr-310	1504	3	226	226	NUM
ftr-310	1504	4	.	.	PUNCT
ftr-310	1505	1	i	i	PRON
ftr-310	1505	2	d.	d.	PROPN
ftr-310	1505	3	at	at	ADP
ftr-310	1505	4	55–56	55–56	NUM
ftr-310	1505	5	.	.	PUNCT
ftr-310	1506	1	2013	2013	NUM
ftr-310	1506	2	]	]	PUNCT
ftr-310	1506	3	preventing	prevent	VERB
ftr-310	1506	4	i.r.s	i.r.	NOUN
ftr-310	1506	5	.	.	PUNCT
ftr-310	1507	1	abuse	abuse	NOUN
ftr-310	1507	2	of	of	ADP
ftr-310	1507	3	the	the	DET
ftr-310	1507	4	tax	tax	NOUN
ftr-310	1507	5	system	system	NOUN
ftr-310	1507	6	263	263	NUM
ftr-310	1507	7	in	in	ADP
ftr-310	1507	8	lujan	lujan	NOUN
ftr-310	1507	9	v.	v.	ADP
ftr-310	1507	10	defenders	defender	NOUN
ftr-310	1507	11	of	of	ADP
ftr-310	1507	12	wildlife	wildlife	NOUN
ftr-310	1507	13	,	,	PUNCT
ftr-310	1507	14	227	227	NUM
ftr-310	1507	15	citizen	citizen	NOUN
ftr-310	1507	16	suits	suit	NOUN
ftr-310	1507	17	became	become	VERB
ftr-310	1507	18	significantly	significantly	ADV
ftr-310	1507	19	more	more	ADV
ftr-310	1507	20	difficult	difficult	ADJ
ftr-310	1507	21	.	.	PUNCT
ftr-310	1508	1	228	228	NUM
ftr-310	1508	2	in	in	ADP
ftr-310	1508	3	lujan	lujan	PROPN
ftr-310	1508	4	,	,	PUNCT
ftr-310	1508	5	the	the	DET
ftr-310	1508	6	supreme	supreme	PROPN
ftr-310	1508	7	court	court	PROPN
ftr-310	1508	8	held	hold	VERB
ftr-310	1508	9	that	that	SCONJ
ftr-310	1508	10	citizens	citizen	NOUN
ftr-310	1508	11	who	who	PRON
ftr-310	1508	12	brought	bring	VERB
ftr-310	1508	13	a	a	DET
ftr-310	1508	14	citizen	citizen	NOUN
ftr-310	1508	15	suit	suit	NOUN
ftr-310	1508	16	under	under	ADP
ftr-310	1508	17	the	the	DET
ftr-310	1508	18	endangered	endangered	PROPN
ftr-310	1508	19	species	species	PROPN
ftr-310	1508	20	act	act	NOUN
ftr-310	1508	21	lacked	lack	VERB
ftr-310	1508	22	standing	stand	VERB
ftr-310	1508	23	to	to	PART
ftr-310	1508	24	bring	bring	VERB
ftr-310	1508	25	an	an	DET
ftr-310	1508	26	action	action	NOUN
ftr-310	1508	27	.	.	PUNCT
ftr-310	1509	1	229	229	NUM
ftr-310	1510	1	the	the	DET
ftr-310	1510	2	court	court	NOUN
ftr-310	1510	3	held	hold	VERB
ftr-310	1510	4	that	that	SCONJ
ftr-310	1510	5	a	a	DET
ftr-310	1510	6	plaintiff	plaintiff	NOUN
ftr-310	1510	7	could	could	AUX
ftr-310	1510	8	not	not	PART
ftr-310	1510	9	maintain	maintain	VERB
ftr-310	1510	10	standing	stand	VERB
ftr-310	1510	11	if	if	SCONJ
ftr-310	1510	12	she	she	PRON
ftr-310	1510	13	“	"	PUNCT
ftr-310	1510	14	claim[ed	claim[ed	PROPN
ftr-310	1510	15	]	]	PUNCT
ftr-310	1510	16	only	only	ADV
ftr-310	1510	17	harm	harm	NOUN
ftr-310	1510	18	to	to	ADP
ftr-310	1510	19	[	[	X
ftr-310	1510	20	her	she	PRON
ftr-310	1510	21	]	]	PUNCT
ftr-310	1510	22	and	and	CCONJ
ftr-310	1510	23	every	every	DET
ftr-310	1510	24	citizen	citizen	NOUN
ftr-310	1510	25	’s	’s	PART
ftr-310	1510	26	interest	interest	NOUN
ftr-310	1510	27	in	in	ADP
ftr-310	1510	28	proper	proper	ADJ
ftr-310	1510	29	application	application	NOUN
ftr-310	1510	30	of	of	ADP
ftr-310	1510	31	the	the	DET
ftr-310	1510	32	constitution	constitution	NOUN
ftr-310	1510	33	and	and	CCONJ
ftr-310	1510	34	laws	law	NOUN
ftr-310	1510	35	,	,	PUNCT
ftr-310	1510	36	and	and	CCONJ
ftr-310	1510	37	seeking	seek	VERB
ftr-310	1510	38	relief	relief	NOUN
ftr-310	1510	39	that	that	SCONJ
ftr-310	1510	40	no	no	PRON
ftr-310	1510	41	more	more	ADV
ftr-310	1510	42	directly	directly	ADV
ftr-310	1510	43	and	and	CCONJ
ftr-310	1510	44	tangibly	tangibly	ADV
ftr-310	1510	45	benefits	benefit	VERB
ftr-310	1510	46	him	he	PRON
ftr-310	1510	47	than	than	SCONJ
ftr-310	1510	48	it	it	PRON
ftr-310	1510	49	does	do	VERB
ftr-310	1510	50	the	the	DET
ftr-310	1510	51	public	public	NOUN
ftr-310	1510	52	at	at	ADP
ftr-310	1510	53	large	large	ADJ
ftr-310	1510	54	.	.	PUNCT
ftr-310	1510	55	.	.	PUNCT
ftr-310	1510	56	.	.	PUNCT
ftr-310	1511	1	.	.	PUNCT
ftr-310	1511	2	”	"	PUNCT
ftr-310	1512	1	230	230	NUM
ftr-310	1512	2	if	if	SCONJ
ftr-310	1512	3	a	a	DET
ftr-310	1512	4	direct	direct	ADJ
ftr-310	1512	5	statutory	statutory	ADJ
ftr-310	1512	6	grant	grant	NOUN
ftr-310	1512	7	of	of	ADP
ftr-310	1512	8	standing	stand	VERB
ftr-310	1512	9	in	in	ADP
ftr-310	1512	10	the	the	DET
ftr-310	1512	11	environmental	environmental	ADJ
ftr-310	1512	12	area	area	NOUN
ftr-310	1512	13	is	be	AUX
ftr-310	1512	14	insufficient	insufficient	ADJ
ftr-310	1512	15	to	to	PART
ftr-310	1512	16	provide	provide	VERB
ftr-310	1512	17	third	third	ADJ
ftr-310	1512	18	parties	party	NOUN
ftr-310	1512	19	with	with	ADP
ftr-310	1512	20	article	article	PROPN
ftr-310	1512	21	iii	iii	PROPN
ftr-310	1512	22	standing	standing	PROPN
ftr-310	1512	23	,	,	PUNCT
ftr-310	1512	24	it	it	PRON
ftr-310	1512	25	seems	seem	VERB
ftr-310	1512	26	unlikely	unlikely	ADJ
ftr-310	1512	27	that	that	SCONJ
ftr-310	1512	28	such	such	DET
ftr-310	1512	29	a	a	DET
ftr-310	1512	30	grant	grant	NOUN
ftr-310	1512	31	of	of	ADP
ftr-310	1512	32	standing	standing	NOUN
ftr-310	1512	33	would	would	AUX
ftr-310	1512	34	work	work	VERB
ftr-310	1512	35	in	in	ADP
ftr-310	1512	36	the	the	DET
ftr-310	1512	37	tax	tax	NOUN
ftr-310	1512	38	area	area	NOUN
ftr-310	1512	39	.	.	PUNCT
ftr-310	1513	1	moreover	moreover	ADV
ftr-310	1513	2	,	,	PUNCT
ftr-310	1513	3	congress	congress	PROPN
ftr-310	1513	4	’s	’s	PART
ftr-310	1513	5	ability	ability	NOUN
ftr-310	1513	6	to	to	PART
ftr-310	1513	7	overcome	overcome	VERB
ftr-310	1513	8	this	this	DET
ftr-310	1513	9	deficiency	deficiency	NOUN
ftr-310	1513	10	statutorily	statutorily	ADV
ftr-310	1513	11	is	be	AUX
ftr-310	1513	12	not	not	PART
ftr-310	1513	13	clear	clear	ADJ
ftr-310	1513	14	.	.	PUNCT
ftr-310	1514	1	though	though	SCONJ
ftr-310	1514	2	the	the	DET
ftr-310	1514	3	supreme	supreme	PROPN
ftr-310	1514	4	court	court	PROPN
ftr-310	1514	5	has	have	AUX
ftr-310	1514	6	never	never	ADV
ftr-310	1514	7	categorically	categorically	ADV
ftr-310	1514	8	stated	state	VERB
ftr-310	1514	9	that	that	SCONJ
ftr-310	1514	10	congress	congress	PROPN
ftr-310	1514	11	can	can	AUX
ftr-310	1514	12	not	not	PART
ftr-310	1514	13	create	create	VERB
ftr-310	1514	14	an	an	DET
ftr-310	1514	15	expansive	expansive	ADJ
ftr-310	1514	16	standing	standing	NOUN
ftr-310	1514	17	in	in	ADP
ftr-310	1514	18	some	some	DET
ftr-310	1514	19	circumstances	circumstance	NOUN
ftr-310	1514	20	,	,	PUNCT
ftr-310	1514	21	231	231	NUM
ftr-310	1514	22	even	even	ADV
ftr-310	1514	23	an	an	DET
ftr-310	1514	24	explicit	explicit	ADJ
ftr-310	1514	25	statutory	statutory	ADJ
ftr-310	1514	26	grant	grant	NOUN
ftr-310	1514	27	of	of	ADP
ftr-310	1514	28	standing	standing	NOUN
ftr-310	1514	29	may	may	AUX
ftr-310	1514	30	not	not	PART
ftr-310	1514	31	be	be	AUX
ftr-310	1514	32	sufficient	sufficient	ADJ
ftr-310	1514	33	to	to	PART
ftr-310	1514	34	overcome	overcome	VERB
ftr-310	1514	35	the	the	DET
ftr-310	1514	36	article	article	NOUN
ftr-310	1514	37	iii	iii	NUM
ftr-310	1514	38	case	case	NOUN
ftr-310	1514	39	-	-	PUNCT
ftr-310	1514	40	orcontroversy	orcontroversy	NOUN
ftr-310	1514	41	rule	rule	NOUN
ftr-310	1514	42	.	.	PUNCT
ftr-310	1515	1	232	232	NUM
ftr-310	1516	1	in	in	ADP
ftr-310	1516	2	spite	spite	NOUN
ftr-310	1516	3	of	of	ADP
ftr-310	1516	4	the	the	DET
ftr-310	1516	5	necessity	necessity	NOUN
ftr-310	1516	6	of	of	ADP
ftr-310	1516	7	direct	direct	ADJ
ftr-310	1516	8	and	and	CCONJ
ftr-310	1516	9	tangible	tangible	ADJ
ftr-310	1516	10	harm	harm	NOUN
ftr-310	1516	11	and	and	CCONJ
ftr-310	1516	12	benefit	benefit	VERB
ftr-310	1516	13	for	for	ADP
ftr-310	1516	14	article	article	NOUN
ftr-310	1516	15	iii	iii	NUM
ftr-310	1516	16	standing	standing	NOUN
ftr-310	1516	17	,	,	PUNCT
ftr-310	1516	18	though	though	ADV
ftr-310	1516	19	,	,	PUNCT
ftr-310	1516	20	congress	congress	PROPN
ftr-310	1516	21	may	may	AUX
ftr-310	1516	22	be	be	AUX
ftr-310	1516	23	able	able	ADJ
ftr-310	1516	24	to	to	PART
ftr-310	1516	25	design	design	VERB
ftr-310	1516	26	a	a	DET
ftr-310	1516	27	review	review	NOUN
ftr-310	1516	28	procedure	procedure	NOUN
ftr-310	1516	29	that	that	PRON
ftr-310	1516	30	permits	permit	VERB
ftr-310	1516	31	third	third	ADJ
ftr-310	1516	32	parties	party	NOUN
ftr-310	1516	33	who	who	PRON
ftr-310	1516	34	face	face	VERB
ftr-310	1516	35	no	no	DET
ftr-310	1516	36	tangible	tangible	ADJ
ftr-310	1516	37	harm	harm	NOUN
ftr-310	1516	38	to	to	PART
ftr-310	1516	39	nonetheless	nonetheless	ADV
ftr-310	1516	40	litigate	litigate	VERB
ftr-310	1516	41	on	on	ADP
ftr-310	1516	42	behalf	behalf	NOUN
ftr-310	1516	43	of	of	ADP
ftr-310	1516	44	the	the	DET
ftr-310	1516	45	tax	tax	NOUN
ftr-310	1516	46	law	law	NOUN
ftr-310	1516	47	.	.	PUNCT
ftr-310	1517	1	rather	rather	ADV
ftr-310	1517	2	than	than	ADP
ftr-310	1517	3	federal	federal	ADJ
ftr-310	1517	4	district	district	NOUN
ftr-310	1517	5	courts	court	NOUN
ftr-310	1517	6	,	,	PUNCT
ftr-310	1517	7	though	though	ADV
ftr-310	1517	8	,	,	PUNCT
ftr-310	1517	9	congress	congress	PROPN
ftr-310	1517	10	could	could	AUX
ftr-310	1517	11	require	require	VERB
ftr-310	1517	12	that	that	SCONJ
ftr-310	1517	13	such	such	ADJ
ftr-310	1517	14	suits	suit	NOUN
ftr-310	1517	15	be	be	AUX
ftr-310	1517	16	brought	bring	VERB
ftr-310	1517	17	in	in	ADP
ftr-310	1517	18	the	the	DET
ftr-310	1517	19	tax	tax	NOUN
ftr-310	1517	20	court	court	NOUN
ftr-310	1517	21	.	.	PUNCT
ftr-310	1518	1	congress	congress	PROPN
ftr-310	1518	2	established	establish	VERB
ftr-310	1518	3	the	the	DET
ftr-310	1518	4	tax	tax	NOUN
ftr-310	1518	5	court	court	NOUN
ftr-310	1518	6	under	under	ADP
ftr-310	1518	7	article	article	NOUN
ftr-310	1518	8	i	i	PRON
ftr-310	1518	9	of	of	ADP
ftr-310	1518	10	the	the	DET
ftr-310	1518	11	constitution	constitution	NOUN
ftr-310	1518	12	.	.	PUNCT
ftr-310	1518	13	233	233	NUM
ftr-310	1518	14	because	because	SCONJ
ftr-310	1518	15	“	"	PUNCT
ftr-310	1518	16	standing	stand	VERB
ftr-310	1518	17	is	be	AUX
ftr-310	1518	18	formally	formally	ADV
ftr-310	1518	19	an	an	DET
ftr-310	1518	20	article	article	NOUN
ftr-310	1518	21	iii	iii	NUM
ftr-310	1518	22	doctrine	doctrine	NOUN
ftr-310	1518	23	that	that	PRON
ftr-310	1518	24	does	do	AUX
ftr-310	1518	25	not	not	PART
ftr-310	1518	26	constrain	constrain	VERB
ftr-310	1518	27	legislative	legislative	ADJ
ftr-310	1518	28	courts	court	NOUN
ftr-310	1518	29	and	and	CCONJ
ftr-310	1518	30	similar	similar	ADJ
ftr-310	1518	31	non	non	ADJ
ftr-310	1518	32	-	-	ADJ
ftr-310	1518	33	article	article	ADJ
ftr-310	1518	34	iii	iii	NUM
ftr-310	1518	35	tribunals	tribunal	NOUN
ftr-310	1518	36	,	,	PUNCT
ftr-310	1518	37	”	"	PUNCT
ftr-310	1518	38	it	it	PRON
ftr-310	1518	39	227	227	NUM
ftr-310	1518	40	.	.	PUNCT
ftr-310	1519	1	504	504	NUM
ftr-310	1519	2	u.s	u.s	PROPN
ftr-310	1519	3	.	.	PROPN
ftr-310	1519	4	555	555	NUM
ftr-310	1519	5	(	(	PUNCT
ftr-310	1519	6	1992	1992	NUM
ftr-310	1519	7	)	)	PUNCT
ftr-310	1519	8	.	.	PUNCT
ftr-310	1520	1	228	228	NUM
ftr-310	1520	2	.	.	PUNCT
ftr-310	1520	3	will	will	AUX
ftr-310	1520	4	reisinger	reising	ADJ
ftr-310	1520	5	,	,	PUNCT
ftr-310	1520	6	trent	trent	NOUN
ftr-310	1520	7	a.	a.	PROPN
ftr-310	1520	8	dougherty	dougherty	PROPN
ftr-310	1520	9	,	,	PUNCT
ftr-310	1520	10	&	&	CCONJ
ftr-310	1520	11	nolan	nolan	PROPN
ftr-310	1520	12	moser	moser	PROPN
ftr-310	1520	13	,	,	PUNCT
ftr-310	1520	14	environmental	environmental	ADJ
ftr-310	1520	15	enforcement	enforcement	NOUN
ftr-310	1520	16	and	and	CCONJ
ftr-310	1520	17	the	the	DET
ftr-310	1520	18	limits	limit	NOUN
ftr-310	1520	19	of	of	ADP
ftr-310	1520	20	cooperative	cooperative	ADJ
ftr-310	1520	21	federalism	federalism	NOUN
ftr-310	1520	22	:	:	PUNCT
ftr-310	1520	23	will	will	AUX
ftr-310	1520	24	courts	court	NOUN
ftr-310	1520	25	allow	allow	VERB
ftr-310	1520	26	citizen	citizen	NOUN
ftr-310	1520	27	suits	suit	NOUN
ftr-310	1520	28	to	to	PART
ftr-310	1520	29	pick	pick	VERB
ftr-310	1520	30	up	up	ADP
ftr-310	1520	31	the	the	DET
ftr-310	1520	32	slack	slack	NOUN
ftr-310	1520	33	?	?	PUNCT
ftr-310	1520	34	,	,	PUNCT
ftr-310	1520	35	20	20	NUM
ftr-310	1520	36	duke	duke	PROPN
ftr-310	1520	37	envtl	envtl	PROPN
ftr-310	1520	38	.	.	PUNCT
ftr-310	1521	1	l.	l.	PROPN
ftr-310	1521	2	&	&	CCONJ
ftr-310	1521	3	pol’y	pol’y	PROPN
ftr-310	1521	4	f.	f.	PROPN
ftr-310	1521	5	1	1	NUM
ftr-310	1521	6	,	,	PUNCT
ftr-310	1521	7	34	34	NUM
ftr-310	1521	8	(	(	PUNCT
ftr-310	1521	9	2010	2010	NUM
ftr-310	1521	10	)	)	PUNCT
ftr-310	1521	11	.	.	PUNCT
ftr-310	1522	1	229	229	NUM
ftr-310	1522	2	.	.	PUNCT
ftr-310	1523	1	lujan	lujan	PROPN
ftr-310	1523	2	,	,	PUNCT
ftr-310	1523	3	504	504	NUM
ftr-310	1523	4	u.s	u.s	PROPN
ftr-310	1523	5	.	.	PROPN
ftr-310	1523	6	at	at	ADP
ftr-310	1523	7	578	578	NUM
ftr-310	1523	8	.	.	PUNCT
ftr-310	1524	1	230	230	NUM
ftr-310	1524	2	.	.	PUNCT
ftr-310	1525	1	i	i	PRON
ftr-310	1525	2	d.	d.	PROPN
ftr-310	1525	3	at	at	ADP
ftr-310	1525	4	573–74	573–74	PROPN
ftr-310	1525	5	.	.	PUNCT
ftr-310	1525	6	231	231	NUM
ftr-310	1525	7	.	.	PUNCT
ftr-310	1526	1	michael	michael	PROPN
ftr-310	1526	2	e.	e.	PROPN
ftr-310	1526	3	solimine	solimine	PROPN
ftr-310	1526	4	,	,	PUNCT
ftr-310	1526	5	congress	congress	PROPN
ftr-310	1526	6	,	,	PUNCT
ftr-310	1526	7	separation	separation	NOUN
ftr-310	1526	8	of	of	ADP
ftr-310	1526	9	powers	power	NOUN
ftr-310	1526	10	,	,	PUNCT
ftr-310	1526	11	and	and	CCONJ
ftr-310	1526	12	standing	standing	NOUN
ftr-310	1526	13	,	,	PUNCT
ftr-310	1526	14	59	59	NUM
ftr-310	1526	15	case	case	NOUN
ftr-310	1526	16	w.	w.	NOUN
ftr-310	1526	17	res	res	PROPN
ftr-310	1526	18	.	.	PUNCT
ftr-310	1527	1	l.	l.	PROPN
ftr-310	1527	2	rev	rev	PROPN
ftr-310	1527	3	.	.	PROPN
ftr-310	1527	4	1023	1023	NUM
ftr-310	1527	5	,	,	PUNCT
ftr-310	1527	6	1049	1049	NUM
ftr-310	1527	7	(	(	PUNCT
ftr-310	1527	8	2009	2009	NUM
ftr-310	1527	9	)	)	PUNCT
ftr-310	1527	10	(	(	PUNCT
ftr-310	1527	11	“	"	PUNCT
ftr-310	1527	12	supreme	supreme	PROPN
ftr-310	1527	13	court	court	PROPN
ftr-310	1527	14	doctrine	doctrine	NOUN
ftr-310	1527	15	on	on	ADP
ftr-310	1527	16	the	the	DET
ftr-310	1527	17	scope	scope	NOUN
ftr-310	1527	18	of	of	ADP
ftr-310	1527	19	congressional	congressional	ADJ
ftr-310	1527	20	power	power	NOUN
ftr-310	1527	21	to	to	PART
ftr-310	1527	22	influence	influence	VERB
ftr-310	1527	23	standing	stand	VERB
ftr-310	1527	24	in	in	ADP
ftr-310	1527	25	federal	federal	ADJ
ftr-310	1527	26	court	court	NOUN
ftr-310	1527	27	is	be	AUX
ftr-310	1527	28	not	not	PART
ftr-310	1527	29	a	a	DET
ftr-310	1527	30	model	model	NOUN
ftr-310	1527	31	of	of	ADP
ftr-310	1527	32	clarity	clarity	NOUN
ftr-310	1527	33	.	.	PUNCT
ftr-310	1528	1	no	no	DET
ftr-310	1528	2	justice	justice	NOUN
ftr-310	1528	3	has	have	AUX
ftr-310	1528	4	suggested	suggest	VERB
ftr-310	1528	5	that	that	SCONJ
ftr-310	1528	6	congress	congress	PROPN
ftr-310	1528	7	lacks	lack	VERB
ftr-310	1528	8	any	any	DET
ftr-310	1528	9	power	power	NOUN
ftr-310	1528	10	in	in	ADP
ftr-310	1528	11	this	this	DET
ftr-310	1528	12	regard	regard	NOUN
ftr-310	1528	13	,	,	PUNCT
ftr-310	1528	14	and	and	CCONJ
ftr-310	1528	15	.	.	PUNCT
ftr-310	1528	16	.	.	PUNCT
ftr-310	1528	17	.	.	PUNCT
ftr-310	1529	1	congress	congress	PROPN
ftr-310	1529	2	may	may	AUX
ftr-310	1529	3	statutorily	statutorily	ADV
ftr-310	1529	4	bless	bless	VERB
ftr-310	1529	5	injuries	injury	NOUN
ftr-310	1529	6	to	to	PART
ftr-310	1529	7	provide	provide	VERB
ftr-310	1529	8	standing	standing	NOUN
ftr-310	1529	9	where	where	SCONJ
ftr-310	1529	10	those	those	DET
ftr-310	1529	11	injuries	injury	NOUN
ftr-310	1529	12	would	would	AUX
ftr-310	1529	13	not	not	PART
ftr-310	1529	14	have	have	AUX
ftr-310	1529	15	been	be	AUX
ftr-310	1529	16	recognized	recognize	VERB
ftr-310	1529	17	at	at	ADP
ftr-310	1529	18	common	common	ADJ
ftr-310	1529	19	law	law	NOUN
ftr-310	1529	20	.	.	PUNCT
ftr-310	1530	1	but	but	CCONJ
ftr-310	1530	2	beyond	beyond	ADP
ftr-310	1530	3	those	those	DET
ftr-310	1530	4	generalities	generality	NOUN
ftr-310	1530	5	,	,	PUNCT
ftr-310	1530	6	the	the	DET
ftr-310	1530	7	level	level	NOUN
ftr-310	1530	8	of	of	ADP
ftr-310	1530	9	congressional	congressional	ADJ
ftr-310	1530	10	authority	authority	NOUN
ftr-310	1530	11	to	to	PART
ftr-310	1530	12	authorize	authorize	VERB
ftr-310	1530	13	departures	departure	NOUN
ftr-310	1530	14	from	from	ADP
ftr-310	1530	15	the	the	DET
ftr-310	1530	16	private	private	ADJ
ftr-310	1530	17	rights	right	NOUN
ftr-310	1530	18	model	model	NOUN
ftr-310	1530	19	is	be	AUX
ftr-310	1530	20	not	not	PART
ftr-310	1530	21	clear	clear	ADJ
ftr-310	1530	22	.	.	PUNCT
ftr-310	1530	23	”	"	PUNCT
ftr-310	1530	24	)	)	PUNCT
ftr-310	1530	25	.	.	PUNCT
ftr-310	1531	1	232	232	X
ftr-310	1531	2	.	.	PUNCT
ftr-310	1532	1	david	david	PROPN
ftr-310	1532	2	krinsky	krinsky	PROPN
ftr-310	1532	3	,	,	PUNCT
ftr-310	1532	4	how	how	SCONJ
ftr-310	1532	5	to	to	PART
ftr-310	1532	6	sue	sue	VERB
ftr-310	1532	7	without	without	ADP
ftr-310	1532	8	standing	stand	VERB
ftr-310	1532	9	:	:	PUNCT
ftr-310	1532	10	the	the	DET
ftr-310	1532	11	constitutionality	constitutionality	NOUN
ftr-310	1532	12	of	of	ADP
ftr-310	1532	13	citizen	citizen	NOUN
ftr-310	1532	14	suits	suit	NOUN
ftr-310	1532	15	in	in	ADP
ftr-310	1532	16	non	non	ADJ
ftr-310	1532	17	-	-	ADJ
ftr-310	1532	18	article	article	ADJ
ftr-310	1532	19	iii	iii	NUM
ftr-310	1532	20	tribunals	tribunal	NOUN
ftr-310	1532	21	,	,	PUNCT
ftr-310	1532	22	57	57	NUM
ftr-310	1532	23	case	case	NOUN
ftr-310	1532	24	w.	w.	NOUN
ftr-310	1532	25	res	res	PROPN
ftr-310	1532	26	.	.	PUNCT
ftr-310	1533	1	l.	l.	PROPN
ftr-310	1533	2	rev	rev	PROPN
ftr-310	1533	3	.	.	PROPN
ftr-310	1533	4	301	301	NUM
ftr-310	1533	5	,	,	PUNCT
ftr-310	1533	6	304	304	NUM
ftr-310	1533	7	(	(	PUNCT
ftr-310	1533	8	2007	2007	NUM
ftr-310	1533	9	)	)	PUNCT
ftr-310	1534	1	[	[	X
ftr-310	1534	2	hereinafter	hereinafter	NOUN
ftr-310	1534	3	krinsky	krinsky	ADJ
ftr-310	1534	4	,	,	PUNCT
ftr-310	1534	5	how	how	SCONJ
ftr-310	1534	6	to	to	PART
ftr-310	1534	7	sue	sue	VERB
ftr-310	1534	8	]	]	PUNCT
ftr-310	1534	9	.	.	PUNCT
ftr-310	1535	1	233	233	NUM
ftr-310	1535	2	.	.	PUNCT
ftr-310	1535	3	i.r.c	i.r.c	NOUN
ftr-310	1535	4	.	.	PUNCT
ftr-310	1536	1	§	§	PROPN
ftr-310	1536	2	7441	7441	NUM
ftr-310	1536	3	(	(	PUNCT
ftr-310	1536	4	“	"	PUNCT
ftr-310	1536	5	there	there	PRON
ftr-310	1536	6	is	be	VERB
ftr-310	1536	7	hereby	hereby	ADV
ftr-310	1536	8	established	establish	VERB
ftr-310	1536	9	,	,	PUNCT
ftr-310	1536	10	under	under	ADP
ftr-310	1536	11	article	article	NOUN
ftr-310	1536	12	i	i	PRON
ftr-310	1536	13	of	of	ADP
ftr-310	1536	14	the	the	DET
ftr-310	1536	15	constitution	constitution	NOUN
ftr-310	1536	16	of	of	ADP
ftr-310	1536	17	the	the	DET
ftr-310	1536	18	united	united	PROPN
ftr-310	1536	19	states	states	PROPN
ftr-310	1536	20	,	,	PUNCT
ftr-310	1536	21	a	a	DET
ftr-310	1536	22	court	court	NOUN
ftr-310	1536	23	of	of	ADP
ftr-310	1536	24	record	record	NOUN
ftr-310	1536	25	to	to	PART
ftr-310	1536	26	be	be	AUX
ftr-310	1536	27	known	know	VERB
ftr-310	1536	28	as	as	ADP
ftr-310	1536	29	the	the	DET
ftr-310	1536	30	united	united	PROPN
ftr-310	1536	31	states	states	PROPN
ftr-310	1536	32	tax	tax	NOUN
ftr-310	1536	33	court	court	NOUN
ftr-310	1536	34	.	.	PUNCT
ftr-310	1536	35	”	"	PUNCT
ftr-310	1536	36	)	)	PUNCT
ftr-310	1536	37	.	.	PUNCT
ftr-310	1537	1	264	264	NUM
ftr-310	1537	2	florida	florida	PROPN
ftr-310	1537	3	tax	tax	NOUN
ftr-310	1537	4	review	review	NOUN
ftr-310	1538	1	[	[	X
ftr-310	1538	2	vol	vol	NOUN
ftr-310	1538	3	.	.	PUNCT
ftr-310	1538	4	14:6	14:6	NUM
ftr-310	1538	5	should	should	AUX
ftr-310	1538	6	be	be	AUX
ftr-310	1538	7	possible	possible	ADJ
ftr-310	1538	8	for	for	SCONJ
ftr-310	1538	9	congress	congress	PROPN
ftr-310	1538	10	to	to	PART
ftr-310	1538	11	permit	permit	VERB
ftr-310	1538	12	the	the	DET
ftr-310	1538	13	tax	tax	NOUN
ftr-310	1538	14	court	court	NOUN
ftr-310	1538	15	to	to	PART
ftr-310	1538	16	hear	hear	VERB
ftr-310	1538	17	“	"	PUNCT
ftr-310	1538	18	noncases	noncase	NOUN
ftr-310	1538	19	.	.	PUNCT
ftr-310	1538	20	”	"	PUNCT
ftr-310	1539	1	234	234	NUM
ftr-310	1539	2	of	of	ADP
ftr-310	1539	3	course	course	NOUN
ftr-310	1539	4	,	,	PUNCT
ftr-310	1539	5	the	the	DET
ftr-310	1539	6	fact	fact	NOUN
ftr-310	1539	7	that	that	SCONJ
ftr-310	1539	8	the	the	DET
ftr-310	1539	9	article	article	NOUN
ftr-310	1539	10	iii	iii	PROPN
ftr-310	1539	11	standing	standing	PROPN
ftr-310	1539	12	requirement	requirement	NOUN
ftr-310	1539	13	does	do	AUX
ftr-310	1539	14	not	not	PART
ftr-310	1539	15	apply	apply	VERB
ftr-310	1539	16	to	to	ADP
ftr-310	1539	17	the	the	DET
ftr-310	1539	18	tax	tax	NOUN
ftr-310	1539	19	court	court	NOUN
ftr-310	1539	20	does	do	AUX
ftr-310	1539	21	not	not	PART
ftr-310	1539	22	mean	mean	VERB
ftr-310	1539	23	that	that	SCONJ
ftr-310	1539	24	congress	congress	PROPN
ftr-310	1539	25	has	have	VERB
ftr-310	1539	26	an	an	DET
ftr-310	1539	27	unfettered	unfettered	ADJ
ftr-310	1539	28	ability	ability	NOUN
ftr-310	1539	29	to	to	PART
ftr-310	1539	30	assign	assign	VERB
ftr-310	1539	31	jurisdiction	jurisdiction	NOUN
ftr-310	1539	32	to	to	ADP
ftr-310	1539	33	the	the	DET
ftr-310	1539	34	tax	tax	NOUN
ftr-310	1539	35	court	court	NOUN
ftr-310	1539	36	.	.	PUNCT
ftr-310	1540	1	235	235	NUM
ftr-310	1540	2	although	although	SCONJ
ftr-310	1540	3	the	the	DET
ftr-310	1540	4	supreme	supreme	PROPN
ftr-310	1540	5	court	court	PROPN
ftr-310	1540	6	has	have	AUX
ftr-310	1540	7	not	not	PART
ftr-310	1540	8	established	establish	VERB
ftr-310	1540	9	“	"	PUNCT
ftr-310	1540	10	formalistic	formalistic	ADJ
ftr-310	1540	11	and	and	CCONJ
ftr-310	1540	12	unbending	unbending	ADJ
ftr-310	1540	13	rules	rule	NOUN
ftr-310	1540	14	”	"	PUNCT
ftr-310	1540	15	to	to	PART
ftr-310	1540	16	determine	determine	VERB
ftr-310	1540	17	when	when	SCONJ
ftr-310	1540	18	congress	congress	PROPN
ftr-310	1540	19	can	can	AUX
ftr-310	1540	20	authorize	authorize	VERB
ftr-310	1540	21	non	non	ADJ
ftr-310	1540	22	-	-	ADJ
ftr-310	1540	23	article	article	ADJ
ftr-310	1540	24	iii	iii	NOUN
ftr-310	1540	25	tribunals	tribunal	NOUN
ftr-310	1540	26	to	to	PART
ftr-310	1540	27	have	have	VERB
ftr-310	1540	28	jurisdiction	jurisdiction	NOUN
ftr-310	1540	29	,	,	PUNCT
ftr-310	1540	30	it	it	PRON
ftr-310	1540	31	has	have	AUX
ftr-310	1540	32	laid	lay	VERB
ftr-310	1540	33	out	out	ADP
ftr-310	1540	34	factors	factor	NOUN
ftr-310	1540	35	that	that	PRON
ftr-310	1540	36	are	be	AUX
ftr-310	1540	37	essential	essential	ADJ
ftr-310	1540	38	to	to	ADP
ftr-310	1540	39	the	the	DET
ftr-310	1540	40	judicial	judicial	ADJ
ftr-310	1540	41	power	power	NOUN
ftr-310	1540	42	,	,	PUNCT
ftr-310	1540	43	over	over	ADP
ftr-310	1540	44	which	which	PRON
ftr-310	1540	45	nonarticle	nonarticle	NOUN
ftr-310	1540	46	iii	iii	NOUN
ftr-310	1540	47	tribunals	tribunal	NOUN
ftr-310	1540	48	can	can	AUX
ftr-310	1540	49	not	not	PART
ftr-310	1540	50	have	have	VERB
ftr-310	1540	51	jurisdiction	jurisdiction	NOUN
ftr-310	1540	52	.	.	PUNCT
ftr-310	1541	1	236	236	NUM
ftr-310	1541	2	for	for	ADP
ftr-310	1541	3	example	example	NOUN
ftr-310	1541	4	,	,	PUNCT
ftr-310	1541	5	non	non	ADJ
ftr-310	1541	6	-	-	ADJ
ftr-310	1541	7	article	article	ADJ
ftr-310	1541	8	iii	iii	NOUN
ftr-310	1541	9	tribunals	tribunal	NOUN
ftr-310	1541	10	can	can	AUX
ftr-310	1541	11	not	not	PART
ftr-310	1541	12	exercise	exercise	VERB
ftr-310	1541	13	broad	broad	ADJ
ftr-310	1541	14	jurisdiction	jurisdiction	NOUN
ftr-310	1541	15	;	;	PUNCT
ftr-310	1541	16	instead	instead	ADV
ftr-310	1541	17	,	,	PUNCT
ftr-310	1541	18	they	they	PRON
ftr-310	1541	19	must	must	AUX
ftr-310	1541	20	deal	deal	VERB
ftr-310	1541	21	with	with	ADP
ftr-310	1541	22	a	a	DET
ftr-310	1541	23	“	"	PUNCT
ftr-310	1541	24	particularized	particularized	ADJ
ftr-310	1541	25	area	area	NOUN
ftr-310	1541	26	of	of	ADP
ftr-310	1541	27	law	law	NOUN
ftr-310	1541	28	.	.	PUNCT
ftr-310	1541	29	”	"	PUNCT
ftr-310	1542	1	237	237	NUM
ftr-310	1542	2	suits	suit	NOUN
ftr-310	1542	3	claiming	claim	VERB
ftr-310	1542	4	private	private	ADJ
ftr-310	1542	5	rights	right	NOUN
ftr-310	1542	6	fall	fall	VERB
ftr-310	1542	7	within	within	ADP
ftr-310	1542	8	the	the	DET
ftr-310	1542	9	core	core	NOUN
ftr-310	1542	10	of	of	ADP
ftr-310	1542	11	matters	matter	NOUN
ftr-310	1542	12	reserved	reserve	VERB
ftr-310	1542	13	for	for	ADP
ftr-310	1542	14	article	article	NOUN
ftr-310	1542	15	iii	iii	NUM
ftr-310	1542	16	courts	court	NOUN
ftr-310	1542	17	.	.	PUNCT
ftr-310	1543	1	238	238	NUM
ftr-310	1543	2	on	on	ADP
ftr-310	1543	3	the	the	DET
ftr-310	1543	4	other	other	ADJ
ftr-310	1543	5	hand	hand	NOUN
ftr-310	1543	6	,	,	PUNCT
ftr-310	1543	7	congress	congress	PROPN
ftr-310	1543	8	can	can	AUX
ftr-310	1543	9	use	use	VERB
ftr-310	1543	10	non	non	ADJ
ftr-310	1543	11	-	-	ADJ
ftr-310	1543	12	article	article	ADJ
ftr-310	1543	13	iii	iii	NUM
ftr-310	1543	14	tribunals	tribunal	NOUN
ftr-310	1543	15	to	to	PART
ftr-310	1543	16	resolve	resolve	VERB
ftr-310	1543	17	questions	question	NOUN
ftr-310	1543	18	about	about	ADP
ftr-310	1543	19	which	which	PRON
ftr-310	1543	20	they	they	PRON
ftr-310	1543	21	possess	possess	VERB
ftr-310	1543	22	“	"	PUNCT
ftr-310	1543	23	obvious	obvious	ADJ
ftr-310	1543	24	expertise	expertise	NOUN
ftr-310	1543	25	.	.	PUNCT
ftr-310	1543	26	”	"	PUNCT
ftr-310	1544	1	239	239	NUM
ftr-310	1544	2	granting	grant	VERB
ftr-310	1544	3	jurisdiction	jurisdiction	NOUN
ftr-310	1544	4	to	to	ADP
ftr-310	1544	5	the	the	DET
ftr-310	1544	6	tax	tax	NOUN
ftr-310	1544	7	court	court	NOUN
ftr-310	1544	8	over	over	ADP
ftr-310	1544	9	fire	fire	NOUN
ftr-310	1544	10	-	-	PUNCT
ftr-310	1544	11	alarm	alarm	NOUN
ftr-310	1544	12	oversight	oversight	NOUN
ftr-310	1544	13	suits	suit	NOUN
ftr-310	1544	14	should	should	AUX
ftr-310	1544	15	fit	fit	VERB
ftr-310	1544	16	within	within	ADP
ftr-310	1544	17	the	the	DET
ftr-310	1544	18	bounds	bound	NOUN
ftr-310	1544	19	the	the	DET
ftr-310	1544	20	supreme	supreme	PROPN
ftr-310	1544	21	court	court	PROPN
ftr-310	1544	22	has	have	AUX
ftr-310	1544	23	established	establish	VERB
ftr-310	1544	24	to	to	PART
ftr-310	1544	25	grant	grant	VERB
ftr-310	1544	26	standing	stand	VERB
ftr-310	1544	27	in	in	ADP
ftr-310	1544	28	non	non	ADJ
ftr-310	1544	29	-	-	ADJ
ftr-310	1544	30	article	article	ADJ
ftr-310	1544	31	iii	iii	NUM
ftr-310	1544	32	tribunals	tribunal	NOUN
ftr-310	1544	33	.	.	PUNCT
ftr-310	1545	1	congress	congress	PROPN
ftr-310	1545	2	would	would	AUX
ftr-310	1545	3	not	not	PART
ftr-310	1545	4	add	add	VERB
ftr-310	1545	5	a	a	DET
ftr-310	1545	6	broad	broad	ADJ
ftr-310	1545	7	grant	grant	NOUN
ftr-310	1545	8	of	of	ADP
ftr-310	1545	9	jurisdiction	jurisdiction	NOUN
ftr-310	1545	10	to	to	ADP
ftr-310	1545	11	the	the	DET
ftr-310	1545	12	tax	tax	NOUN
ftr-310	1545	13	court	court	NOUN
ftr-310	1545	14	.	.	PUNCT
ftr-310	1546	1	instead	instead	ADV
ftr-310	1546	2	,	,	PUNCT
ftr-310	1546	3	it	it	PRON
ftr-310	1546	4	would	would	AUX
ftr-310	1546	5	receive	receive	VERB
ftr-310	1546	6	jurisdiction	jurisdiction	NOUN
ftr-310	1546	7	to	to	PART
ftr-310	1546	8	hear	hear	VERB
ftr-310	1546	9	claims	claim	NOUN
ftr-310	1546	10	from	from	ADP
ftr-310	1546	11	uninjured	uninjured	ADJ
ftr-310	1546	12	taxpayers	taxpayer	NOUN
ftr-310	1546	13	that	that	SCONJ
ftr-310	1546	14	the	the	DET
ftr-310	1546	15	i.r.s	i.r.	NOUN
ftr-310	1546	16	.	.	PUNCT
ftr-310	1547	1	blatantly	blatantly	ADV
ftr-310	1547	2	violated	violate	VERB
ftr-310	1547	3	the	the	DET
ftr-310	1547	4	tax	tax	NOUN
ftr-310	1547	5	law	law	NOUN
ftr-310	1547	6	,	,	PUNCT
ftr-310	1547	7	to	to	ADP
ftr-310	1547	8	the	the	DET
ftr-310	1547	9	detriment	detriment	NOUN
ftr-310	1547	10	of	of	ADP
ftr-310	1547	11	the	the	DET
ftr-310	1547	12	tax	tax	NOUN
ftr-310	1547	13	system	system	NOUN
ftr-310	1547	14	.	.	PUNCT
ftr-310	1548	1	moreover	moreover	ADV
ftr-310	1548	2	,	,	PUNCT
ftr-310	1548	3	the	the	DET
ftr-310	1548	4	claims	claim	NOUN
ftr-310	1548	5	would	would	AUX
ftr-310	1548	6	not	not	PART
ftr-310	1548	7	attempt	attempt	VERB
ftr-310	1548	8	to	to	PART
ftr-310	1548	9	validate	validate	VERB
ftr-310	1548	10	a	a	DET
ftr-310	1548	11	private	private	ADJ
ftr-310	1548	12	right	right	NOUN
ftr-310	1548	13	of	of	ADP
ftr-310	1548	14	the	the	DET
ftr-310	1548	15	plaintiff	plaintiff	NOUN
ftr-310	1548	16	.	.	PUNCT
ftr-310	1549	1	protecting	protect	VERB
ftr-310	1549	2	the	the	DET
ftr-310	1549	3	tax	tax	NOUN
ftr-310	1549	4	system	system	NOUN
ftr-310	1549	5	is	be	AUX
ftr-310	1549	6	a	a	DET
ftr-310	1549	7	public	public	NOUN
ftr-310	1549	8	,	,	PUNCT
ftr-310	1549	9	not	not	PART
ftr-310	1549	10	a	a	DET
ftr-310	1549	11	private	private	ADJ
ftr-310	1549	12	,	,	PUNCT
ftr-310	1549	13	right	right	ADJ
ftr-310	1549	14	.	.	PUNCT
ftr-310	1550	1	240	240	NUM
ftr-310	1550	2	in	in	ADP
ftr-310	1550	3	addition	addition	NOUN
ftr-310	1550	4	,	,	PUNCT
ftr-310	1550	5	because	because	SCONJ
ftr-310	1550	6	there	there	PRON
ftr-310	1550	7	is	be	VERB
ftr-310	1550	8	no	no	DET
ftr-310	1550	9	case	case	NOUN
ftr-310	1550	10	or	or	CCONJ
ftr-310	1550	11	controversy	controversy	NOUN
ftr-310	1550	12	,	,	PUNCT
ftr-310	1550	13	article	article	NOUN
ftr-310	1550	14	iii	iii	NUM
ftr-310	1550	15	courts	court	NOUN
ftr-310	1550	16	could	could	AUX
ftr-310	1550	17	not	not	PART
ftr-310	1550	18	exercise	exercise	VERB
ftr-310	1550	19	jurisdiction	jurisdiction	NOUN
ftr-310	1550	20	over	over	ADP
ftr-310	1550	21	the	the	DET
ftr-310	1550	22	case	case	NOUN
ftr-310	1550	23	.	.	PUNCT
ftr-310	1551	1	as	as	ADP
ftr-310	1551	2	such	such	ADJ
ftr-310	1551	3	,	,	PUNCT
ftr-310	1551	4	permitting	permit	VERB
ftr-310	1551	5	these	these	DET
ftr-310	1551	6	fire	fire	NOUN
ftr-310	1551	7	-	-	PUNCT
ftr-310	1551	8	alarm	alarm	NOUN
ftr-310	1551	9	oversight	oversight	NOUN
ftr-310	1551	10	cases	case	NOUN
ftr-310	1551	11	would	would	AUX
ftr-310	1551	12	not	not	PART
ftr-310	1551	13	remove	remove	VERB
ftr-310	1551	14	from	from	ADP
ftr-310	1551	15	article	article	NOUN
ftr-310	1551	16	iii	iii	NUM
ftr-310	1551	17	courts	court	NOUN
ftr-310	1551	18	cases	case	NOUN
ftr-310	1551	19	that	that	PRON
ftr-310	1551	20	belong	belong	VERB
ftr-310	1551	21	there	there	ADV
ftr-310	1551	22	.	.	PUNCT
ftr-310	1552	1	finally	finally	ADV
ftr-310	1552	2	,	,	PUNCT
ftr-310	1552	3	the	the	DET
ftr-310	1552	4	tax	tax	NOUN
ftr-310	1552	5	court	court	NOUN
ftr-310	1552	6	has	have	VERB
ftr-310	1552	7	specific	specific	ADJ
ftr-310	1552	8	expertise	expertise	NOUN
ftr-310	1552	9	in	in	ADP
ftr-310	1552	10	the	the	DET
ftr-310	1552	11	area	area	NOUN
ftr-310	1552	12	of	of	ADP
ftr-310	1552	13	tax	tax	NOUN
ftr-310	1552	14	law	law	NOUN
ftr-310	1552	15	.	.	PUNCT
ftr-310	1553	1	even	even	ADV
ftr-310	1553	2	though	though	SCONJ
ftr-310	1553	3	the	the	DET
ftr-310	1553	4	contours	contours	NOUN
ftr-310	1553	5	of	of	ADP
ftr-310	1553	6	congress	congress	PROPN
ftr-310	1553	7	’s	’s	PART
ftr-310	1553	8	authority	authority	NOUN
ftr-310	1553	9	to	to	PART
ftr-310	1553	10	vest	vest	VERB
ftr-310	1553	11	jurisdiction	jurisdiction	NOUN
ftr-310	1553	12	in	in	ADP
ftr-310	1553	13	article	article	NOUN
ftr-310	1553	14	i	i	PRON
ftr-310	1553	15	courts	court	NOUN
ftr-310	1553	16	remain	remain	VERB
ftr-310	1553	17	unclear	unclear	ADJ
ftr-310	1553	18	,	,	PUNCT
ftr-310	1553	19	its	its	PRON
ftr-310	1553	20	ability	ability	NOUN
ftr-310	1553	21	to	to	PART
ftr-310	1553	22	grant	grant	VERB
ftr-310	1553	23	the	the	DET
ftr-310	1553	24	tax	tax	NOUN
ftr-310	1553	25	court	court	NOUN
ftr-310	1553	26	jurisdiction	jurisdiction	NOUN
ftr-310	1553	27	234	234	NUM
ftr-310	1553	28	.	.	PUNCT
ftr-310	1554	1	krinsky	krinsky	ADJ
ftr-310	1554	2	,	,	PUNCT
ftr-310	1554	3	how	how	SCONJ
ftr-310	1554	4	to	to	PART
ftr-310	1554	5	sue	sue	VERB
ftr-310	1554	6	,	,	PUNCT
ftr-310	1554	7	supra	supra	PROPN
ftr-310	1554	8	note	note	NOUN
ftr-310	1554	9	232	232	NUM
ftr-310	1554	10	,	,	PUNCT
ftr-310	1554	11	at	at	ADP
ftr-310	1554	12	308	308	NUM
ftr-310	1554	13	.	.	SYM
ftr-310	1554	14	235	235	NUM
ftr-310	1554	15	.	.	PUNCT
ftr-310	1555	1	see	see	VERB
ftr-310	1555	2	,	,	PUNCT
ftr-310	1555	3	e.g.	e.g.	ADV
ftr-310	1555	4	,	,	PUNCT
ftr-310	1555	5	thomas	thomas	PROPN
ftr-310	1555	6	v.	v.	PROPN
ftr-310	1555	7	union	union	PROPN
ftr-310	1555	8	carbide	carbide	VERB
ftr-310	1555	9	argricultural	argricultural	PROPN
ftr-310	1555	10	products	products	PROPN
ftr-310	1555	11	co.	co.	PROPN
ftr-310	1555	12	,	,	PUNCT
ftr-310	1555	13	473	473	NUM
ftr-310	1555	14	u.s	u.s	PROPN
ftr-310	1555	15	.	.	PROPN
ftr-310	1555	16	568	568	NUM
ftr-310	1555	17	,	,	PUNCT
ftr-310	1555	18	584	584	NUM
ftr-310	1555	19	(	(	PUNCT
ftr-310	1555	20	1985	1985	NUM
ftr-310	1555	21	)	)	PUNCT
ftr-310	1555	22	(	(	PUNCT
ftr-310	1555	23	“	"	PUNCT
ftr-310	1555	24	congress	congress	PROPN
ftr-310	1555	25	may	may	AUX
ftr-310	1555	26	not	not	PART
ftr-310	1555	27	vest	vest	VERB
ftr-310	1555	28	in	in	ADP
ftr-310	1555	29	a	a	DET
ftr-310	1555	30	non	non	ADJ
ftr-310	1555	31	-	-	ADJ
ftr-310	1555	32	article	article	ADJ
ftr-310	1555	33	iii	iii	NUM
ftr-310	1555	34	court	court	NOUN
ftr-310	1555	35	the	the	DET
ftr-310	1555	36	power	power	NOUN
ftr-310	1555	37	to	to	PART
ftr-310	1555	38	adjudicate	adjudicate	VERB
ftr-310	1555	39	,	,	PUNCT
ftr-310	1555	40	render	render	VERB
ftr-310	1555	41	final	final	ADJ
ftr-310	1555	42	judgment	judgment	NOUN
ftr-310	1555	43	,	,	PUNCT
ftr-310	1555	44	and	and	CCONJ
ftr-310	1555	45	issue	issue	VERB
ftr-310	1555	46	binding	bind	VERB
ftr-310	1555	47	orders	order	NOUN
ftr-310	1555	48	in	in	ADP
ftr-310	1555	49	a	a	DET
ftr-310	1555	50	traditional	traditional	ADJ
ftr-310	1555	51	contract	contract	NOUN
ftr-310	1555	52	action	action	NOUN
ftr-310	1555	53	arising	arise	VERB
ftr-310	1555	54	under	under	ADP
ftr-310	1555	55	state	state	NOUN
ftr-310	1555	56	law	law	NOUN
ftr-310	1555	57	,	,	PUNCT
ftr-310	1555	58	without	without	ADP
ftr-310	1555	59	consent	consent	NOUN
ftr-310	1555	60	of	of	ADP
ftr-310	1555	61	the	the	DET
ftr-310	1555	62	litigants	litigant	NOUN
ftr-310	1555	63	,	,	PUNCT
ftr-310	1555	64	and	and	CCONJ
ftr-310	1555	65	subject	subject	NOUN
ftr-310	1555	66	only	only	ADV
ftr-310	1555	67	to	to	ADP
ftr-310	1555	68	ordinary	ordinary	ADJ
ftr-310	1555	69	appellate	appellate	ADJ
ftr-310	1555	70	review	review	NOUN
ftr-310	1555	71	.	.	PUNCT
ftr-310	1555	72	”	"	PUNCT
ftr-310	1555	73	)	)	PUNCT
ftr-310	1555	74	.	.	PUNCT
ftr-310	1556	1	236	236	NUM
ftr-310	1556	2	.	.	PUNCT
ftr-310	1556	3	commodity	commodity	NOUN
ftr-310	1556	4	futures	futures	PROPN
ftr-310	1556	5	trading	trading	NOUN
ftr-310	1556	6	commissioner	commissioner	PROPN
ftr-310	1556	7	v.	v.	PROPN
ftr-310	1556	8	schor	schor	PROPN
ftr-310	1556	9	,	,	PUNCT
ftr-310	1556	10	478	478	NUM
ftr-310	1556	11	u.s	u.s	PROPN
ftr-310	1556	12	.	.	PROPN
ftr-310	1556	13	833	833	NUM
ftr-310	1556	14	,	,	PUNCT
ftr-310	1556	15	851	851	NUM
ftr-310	1556	16	(	(	PUNCT
ftr-310	1556	17	1986	1986	NUM
ftr-310	1556	18	)	)	PUNCT
ftr-310	1556	19	.	.	PUNCT
ftr-310	1557	1	237	237	NUM
ftr-310	1557	2	.	.	PUNCT
ftr-310	1558	1	i	i	PRON
ftr-310	1558	2	d.	d.	PROPN
ftr-310	1558	3	at	at	ADP
ftr-310	1558	4	852	852	NUM
ftr-310	1558	5	.	.	PUNCT
ftr-310	1559	1	238	238	NUM
ftr-310	1559	2	.	.	PUNCT
ftr-310	1560	1	i	i	PRON
ftr-310	1560	2	d.	d.	PROPN
ftr-310	1560	3	at	at	ADP
ftr-310	1560	4	853	853	NUM
ftr-310	1560	5	.	.	PUNCT
ftr-310	1561	1	239	239	NUM
ftr-310	1561	2	.	.	PUNCT
ftr-310	1562	1	i	i	PRON
ftr-310	1562	2	d.	d.	PROPN
ftr-310	1562	3	at	at	ADP
ftr-310	1562	4	855–86	855–86	NUM
ftr-310	1562	5	.	.	PUNCT
ftr-310	1563	1	240	240	NUM
ftr-310	1563	2	.	.	PUNCT
ftr-310	1563	3	cf	cf	NOUN
ftr-310	1563	4	.	.	PUNCT
ftr-310	1563	5	n.	n.	PROPN
ftr-310	1563	6	pipeline	pipeline	PROPN
ftr-310	1563	7	constr	constr	PROPN
ftr-310	1563	8	.	.	PUNCT
ftr-310	1564	1	co.	co.	PROPN
ftr-310	1565	1	v.	v.	ADP
ftr-310	1565	2	marathon	marathon	PROPN
ftr-310	1565	3	pipe	pipe	NOUN
ftr-310	1565	4	line	line	PROPN
ftr-310	1565	5	co.	co.	PROPN
ftr-310	1565	6	,	,	PUNCT
ftr-310	1565	7	458	458	NUM
ftr-310	1565	8	u.s	u.s	PROPN
ftr-310	1565	9	.	.	PROPN
ftr-310	1565	10	50	50	NUM
ftr-310	1565	11	,	,	PUNCT
ftr-310	1565	12	69	69	NUM
ftr-310	1565	13	(	(	PUNCT
ftr-310	1565	14	1982	1982	NUM
ftr-310	1565	15	)	)	PUNCT
ftr-310	1565	16	(	(	PUNCT
ftr-310	1565	17	“	"	PUNCT
ftr-310	1565	18	[	[	X
ftr-310	1565	19	a	a	X
ftr-310	1565	20	]	]	X
ftr-310	1565	21	matter	matter	NOUN
ftr-310	1565	22	of	of	ADP
ftr-310	1565	23	public	public	ADJ
ftr-310	1565	24	rights	right	NOUN
ftr-310	1565	25	must	must	AUX
ftr-310	1565	26	at	at	ADP
ftr-310	1565	27	a	a	DET
ftr-310	1565	28	minimum	minimum	ADJ
ftr-310	1565	29	arise	arise	NOUN
ftr-310	1565	30	‘	'	PUNCT
ftr-310	1565	31	between	between	ADP
ftr-310	1565	32	the	the	DET
ftr-310	1565	33	government	government	NOUN
ftr-310	1565	34	and	and	CCONJ
ftr-310	1565	35	others	other	NOUN
ftr-310	1565	36	.	.	PUNCT
ftr-310	1565	37	’	'	PUNCT
ftr-310	1565	38	”	"	PUNCT
ftr-310	1565	39	)	)	PUNCT
ftr-310	1565	40	.	.	PUNCT
ftr-310	1566	1	2013	2013	NUM
ftr-310	1566	2	]	]	PUNCT
ftr-310	1566	3	preventing	prevent	VERB
ftr-310	1566	4	i.r.s	i.r.	NOUN
ftr-310	1566	5	.	.	PUNCT
ftr-310	1567	1	abuse	abuse	NOUN
ftr-310	1567	2	of	of	ADP
ftr-310	1567	3	the	the	DET
ftr-310	1567	4	tax	tax	NOUN
ftr-310	1567	5	system	system	NOUN
ftr-310	1567	6	265	265	NUM
ftr-310	1567	7	over	over	ADP
ftr-310	1567	8	these	these	DET
ftr-310	1567	9	fire	fire	NOUN
ftr-310	1567	10	-	-	PUNCT
ftr-310	1567	11	alarm	alarm	NOUN
ftr-310	1567	12	oversight	oversight	NOUN
ftr-310	1567	13	cases	case	NOUN
ftr-310	1567	14	seems	seem	VERB
ftr-310	1567	15	to	to	PART
ftr-310	1567	16	fit	fit	VERB
ftr-310	1567	17	comfortably	comfortably	ADV
ftr-310	1567	18	within	within	ADP
ftr-310	1567	19	the	the	DET
ftr-310	1567	20	scope	scope	NOUN
ftr-310	1567	21	established	establish	VERB
ftr-310	1567	22	by	by	ADP
ftr-310	1567	23	the	the	DET
ftr-310	1567	24	supreme	supreme	PROPN
ftr-310	1567	25	court	court	PROPN
ftr-310	1567	26	.	.	PUNCT
ftr-310	1568	1	c.	c.	PROPN
ftr-310	1568	2	prudential	prudential	PROPN
ftr-310	1568	3	considerations	consideration	NOUN
ftr-310	1568	4	empowering	empower	VERB
ftr-310	1568	5	third	third	ADJ
ftr-310	1568	6	parties	party	NOUN
ftr-310	1568	7	to	to	PART
ftr-310	1568	8	sue	sue	VERB
ftr-310	1568	9	the	the	DET
ftr-310	1568	10	i.r.s	i.r.	NOUN
ftr-310	1568	11	.	.	PUNCT
ftr-310	1568	12	creates	create	VERB
ftr-310	1568	13	several	several	ADJ
ftr-310	1568	14	practical	practical	ADJ
ftr-310	1568	15	problems	problem	NOUN
ftr-310	1568	16	.	.	PUNCT
ftr-310	1569	1	from	from	ADP
ftr-310	1569	2	the	the	DET
ftr-310	1569	3	i.r.s	i.r.	NOUN
ftr-310	1569	4	.	.	PROPN
ftr-310	1569	5	’s	’s	PART
ftr-310	1569	6	perspective	perspective	NOUN
ftr-310	1569	7	,	,	PUNCT
ftr-310	1569	8	the	the	DET
ftr-310	1569	9	unfettered	unfettered	ADJ
ftr-310	1569	10	ability	ability	NOUN
ftr-310	1569	11	of	of	ADP
ftr-310	1569	12	taxpayers	taxpayer	NOUN
ftr-310	1569	13	to	to	PART
ftr-310	1569	14	sue	sue	VERB
ftr-310	1569	15	about	about	ADP
ftr-310	1569	16	matters	matter	NOUN
ftr-310	1569	17	with	with	ADP
ftr-310	1569	18	which	which	PRON
ftr-310	1569	19	they	they	PRON
ftr-310	1569	20	have	have	VERB
ftr-310	1569	21	no	no	DET
ftr-310	1569	22	involvement	involvement	NOUN
ftr-310	1569	23	potentially	potentially	ADV
ftr-310	1569	24	creates	create	VERB
ftr-310	1569	25	an	an	DET
ftr-310	1569	26	avalanche	avalanche	NOUN
ftr-310	1569	27	of	of	ADP
ftr-310	1569	28	lawsuits	lawsuit	NOUN
ftr-310	1569	29	,	,	PUNCT
ftr-310	1569	30	absorbing	absorb	VERB
ftr-310	1569	31	i.r.s	i.r.	NOUN
ftr-310	1569	32	.	.	PUNCT
ftr-310	1570	1	time	time	NOUN
ftr-310	1570	2	and	and	CCONJ
ftr-310	1570	3	money	money	NOUN
ftr-310	1570	4	,	,	PUNCT
ftr-310	1570	5	and	and	CCONJ
ftr-310	1570	6	distracting	distract	VERB
ftr-310	1570	7	from	from	ADP
ftr-310	1570	8	its	its	PRON
ftr-310	1570	9	administrative	administrative	ADJ
ftr-310	1570	10	and	and	CCONJ
ftr-310	1570	11	tax	tax	NOUN
ftr-310	1570	12	-	-	PUNCT
ftr-310	1570	13	collection	collection	NOUN
ftr-310	1570	14	duties	duty	NOUN
ftr-310	1570	15	.	.	PUNCT
ftr-310	1571	1	moreover	moreover	ADV
ftr-310	1571	2	,	,	PUNCT
ftr-310	1571	3	this	this	DET
ftr-310	1571	4	additional	additional	ADJ
ftr-310	1571	5	burden	burden	NOUN
ftr-310	1571	6	would	would	AUX
ftr-310	1571	7	not	not	PART
ftr-310	1571	8	redound	redound	VERB
ftr-310	1571	9	solely	solely	ADV
ftr-310	1571	10	on	on	ADP
ftr-310	1571	11	the	the	DET
ftr-310	1571	12	i.r.s	i.r.s	NOUN
ftr-310	1571	13	.	.	PUNCT
ftr-310	1572	1	the	the	DET
ftr-310	1572	2	specter	specter	NOUN
ftr-310	1572	3	of	of	ADP
ftr-310	1572	4	third	third	ADJ
ftr-310	1572	5	-	-	PUNCT
ftr-310	1572	6	party	party	NOUN
ftr-310	1572	7	challenges	challenge	NOUN
ftr-310	1572	8	could	could	AUX
ftr-310	1572	9	raise	raise	VERB
ftr-310	1572	10	the	the	DET
ftr-310	1572	11	cost	cost	NOUN
ftr-310	1572	12	,	,	PUNCT
ftr-310	1572	13	both	both	CCONJ
ftr-310	1572	14	in	in	ADP
ftr-310	1572	15	money	money	NOUN
ftr-310	1572	16	and	and	CCONJ
ftr-310	1572	17	in	in	ADP
ftr-310	1572	18	time	time	NOUN
ftr-310	1572	19	,	,	PUNCT
ftr-310	1572	20	of	of	ADP
ftr-310	1572	21	receiving	receive	VERB
ftr-310	1572	22	a	a	DET
ftr-310	1572	23	ruling	ruling	NOUN
ftr-310	1572	24	.	.	PUNCT
ftr-310	1573	1	moreover	moreover	ADV
ftr-310	1573	2	,	,	PUNCT
ftr-310	1573	3	because	because	SCONJ
ftr-310	1573	4	the	the	DET
ftr-310	1573	5	ruling	ruling	NOUN
ftr-310	1573	6	could	could	AUX
ftr-310	1573	7	not	not	PART
ftr-310	1573	8	be	be	AUX
ftr-310	1573	9	challenged	challenge	VERB
ftr-310	1573	10	until	until	SCONJ
ftr-310	1573	11	after	after	SCONJ
ftr-310	1573	12	it	it	PRON
ftr-310	1573	13	became	become	VERB
ftr-310	1573	14	public	public	ADJ
ftr-310	1573	15	,	,	PUNCT
ftr-310	1573	16	it	it	PRON
ftr-310	1573	17	would	would	AUX
ftr-310	1573	18	reduce	reduce	VERB
ftr-310	1573	19	the	the	DET
ftr-310	1573	20	taxpayer	taxpayer	NOUN
ftr-310	1573	21	’s	’s	PART
ftr-310	1573	22	certainty	certainty	NOUN
ftr-310	1573	23	in	in	ADP
ftr-310	1573	24	relying	rely	VERB
ftr-310	1573	25	on	on	ADP
ftr-310	1573	26	the	the	DET
ftr-310	1573	27	ruling	ruling	NOUN
ftr-310	1573	28	.	.	PUNCT
ftr-310	1574	1	but	but	CCONJ
ftr-310	1574	2	private	private	ADJ
ftr-310	1574	3	letter	letter	NOUN
ftr-310	1574	4	rulings	ruling	NOUN
ftr-310	1574	5	improve	improve	VERB
ftr-310	1574	6	the	the	DET
ftr-310	1574	7	efficiency	efficiency	NOUN
ftr-310	1574	8	of	of	ADP
ftr-310	1574	9	administering	administering	NOUN
ftr-310	1574	10	and	and	CCONJ
ftr-310	1574	11	of	of	ADP
ftr-310	1574	12	complying	comply	VERB
ftr-310	1574	13	with	with	ADP
ftr-310	1574	14	the	the	DET
ftr-310	1574	15	tax	tax	NOUN
ftr-310	1574	16	law	law	NOUN
ftr-310	1574	17	,	,	PUNCT
ftr-310	1574	18	especially	especially	ADV
ftr-310	1574	19	in	in	ADP
ftr-310	1574	20	areas	area	NOUN
ftr-310	1574	21	where	where	SCONJ
ftr-310	1574	22	the	the	DET
ftr-310	1574	23	law	law	NOUN
ftr-310	1574	24	is	be	AUX
ftr-310	1574	25	unclear	unclear	ADJ
ftr-310	1574	26	as	as	SCONJ
ftr-310	1574	27	applied	apply	VERB
ftr-310	1574	28	to	to	ADP
ftr-310	1574	29	a	a	DET
ftr-310	1574	30	particular	particular	ADJ
ftr-310	1574	31	transaction	transaction	NOUN
ftr-310	1574	32	.	.	PUNCT
ftr-310	1575	1	such	such	DET
ftr-310	1575	2	a	a	DET
ftr-310	1575	3	broad	broad	ADJ
ftr-310	1575	4	grant	grant	NOUN
ftr-310	1575	5	of	of	ADP
ftr-310	1575	6	standing	standing	NOUN
ftr-310	1575	7	would	would	AUX
ftr-310	1575	8	significantly	significantly	ADV
ftr-310	1575	9	reduce	reduce	VERB
ftr-310	1575	10	the	the	DET
ftr-310	1575	11	efficiency	efficiency	NOUN
ftr-310	1575	12	of	of	ADP
ftr-310	1575	13	administering	administer	VERB
ftr-310	1575	14	the	the	DET
ftr-310	1575	15	tax	tax	NOUN
ftr-310	1575	16	law	law	NOUN
ftr-310	1575	17	,	,	PUNCT
ftr-310	1575	18	and	and	CCONJ
ftr-310	1575	19	could	could	AUX
ftr-310	1575	20	impede	impede	VERB
ftr-310	1575	21	taxpayers	taxpayer	NOUN
ftr-310	1575	22	from	from	ADP
ftr-310	1575	23	engaging	engage	VERB
ftr-310	1575	24	in	in	ADP
ftr-310	1575	25	beneficial	beneficial	ADJ
ftr-310	1575	26	,	,	PUNCT
ftr-310	1575	27	but	but	CCONJ
ftr-310	1575	28	new	new	ADJ
ftr-310	1575	29	,	,	PUNCT
ftr-310	1575	30	transactions	transaction	NOUN
ftr-310	1575	31	.	.	PUNCT
ftr-310	1576	1	of	of	ADP
ftr-310	1576	2	course	course	NOUN
ftr-310	1576	3	,	,	PUNCT
ftr-310	1576	4	this	this	DET
ftr-310	1576	5	added	add	VERB
ftr-310	1576	6	expense	expense	NOUN
ftr-310	1576	7	assumes	assume	VERB
ftr-310	1576	8	that	that	SCONJ
ftr-310	1576	9	non	non	ADJ
ftr-310	1576	10	-	-	ADJ
ftr-310	1576	11	party	party	ADJ
ftr-310	1576	12	taxpayers	taxpayer	NOUN
ftr-310	1576	13	do	do	AUX
ftr-310	1576	14	challenge	challenge	VERB
ftr-310	1576	15	the	the	DET
ftr-310	1576	16	i.r.s	i.r.	NOUN
ftr-310	1576	17	.	.	PUNCT
ftr-310	1577	1	in	in	ADP
ftr-310	1577	2	many	many	ADJ
ftr-310	1577	3	cases	case	NOUN
ftr-310	1577	4	,	,	PUNCT
ftr-310	1577	5	third	third	ADJ
ftr-310	1577	6	parties	party	NOUN
ftr-310	1577	7	would	would	AUX
ftr-310	1577	8	have	have	VERB
ftr-310	1577	9	at	at	ADP
ftr-310	1577	10	best	good	ADJ
ftr-310	1577	11	little	little	ADJ
ftr-310	1577	12	incentive	incentive	NOUN
ftr-310	1577	13	to	to	PART
ftr-310	1577	14	challenge	challenge	VERB
ftr-310	1577	15	a	a	DET
ftr-310	1577	16	private	private	ADJ
ftr-310	1577	17	letter	letter	NOUN
ftr-310	1577	18	ruling	ruling	NOUN
ftr-310	1577	19	.	.	PUNCT
ftr-310	1578	1	a	a	DET
ftr-310	1578	2	competitor	competitor	NOUN
ftr-310	1578	3	to	to	ADP
ftr-310	1578	4	the	the	DET
ftr-310	1578	5	taxpayer	taxpayer	NOUN
ftr-310	1578	6	may	may	AUX
ftr-310	1578	7	want	want	VERB
ftr-310	1578	8	to	to	PART
ftr-310	1578	9	remove	remove	VERB
ftr-310	1578	10	from	from	ADP
ftr-310	1578	11	the	the	DET
ftr-310	1578	12	taxpayer	taxpayer	NOUN
ftr-310	1578	13	a	a	DET
ftr-310	1578	14	potential	potential	ADJ
ftr-310	1578	15	advantage	advantage	NOUN
ftr-310	1578	16	.	.	PUNCT
ftr-310	1579	1	but	but	CCONJ
ftr-310	1579	2	to	to	ADP
ftr-310	1579	3	the	the	DET
ftr-310	1579	4	extent	extent	NOUN
ftr-310	1579	5	that	that	SCONJ
ftr-310	1579	6	a	a	DET
ftr-310	1579	7	transaction	transaction	NOUN
ftr-310	1579	8	favoring	favor	VERB
ftr-310	1579	9	substance	substance	NOUN
ftr-310	1579	10	provides	provide	VERB
ftr-310	1579	11	a	a	DET
ftr-310	1579	12	competitive	competitive	ADJ
ftr-310	1579	13	advantage	advantage	NOUN
ftr-310	1579	14	,	,	PUNCT
ftr-310	1579	15	the	the	DET
ftr-310	1579	16	competitor	competitor	NOUN
ftr-310	1579	17	may	may	AUX
ftr-310	1579	18	gain	gain	VERB
ftr-310	1579	19	more	more	ADJ
ftr-310	1579	20	by	by	ADP
ftr-310	1579	21	imitating	imitate	VERB
ftr-310	1579	22	the	the	DET
ftr-310	1579	23	strategy	strategy	NOUN
ftr-310	1579	24	and	and	CCONJ
ftr-310	1579	25	obtaining	obtain	VERB
ftr-310	1579	26	its	its	PRON
ftr-310	1579	27	own	own	ADJ
ftr-310	1579	28	private	private	ADJ
ftr-310	1579	29	letter	letter	NOUN
ftr-310	1579	30	ruling	rule	VERB
ftr-310	1579	31	than	than	ADP
ftr-310	1579	32	by	by	ADP
ftr-310	1579	33	challenging	challenge	VERB
ftr-310	1579	34	the	the	DET
ftr-310	1579	35	existing	exist	VERB
ftr-310	1579	36	private	private	ADJ
ftr-310	1579	37	letter	letter	NOUN
ftr-310	1579	38	ruling	ruling	NOUN
ftr-310	1579	39	.	.	PUNCT
ftr-310	1580	1	if	if	SCONJ
ftr-310	1580	2	,	,	PUNCT
ftr-310	1580	3	on	on	ADP
ftr-310	1580	4	the	the	DET
ftr-310	1580	5	other	other	ADJ
ftr-310	1580	6	hand	hand	NOUN
ftr-310	1580	7	,	,	PUNCT
ftr-310	1580	8	the	the	DET
ftr-310	1580	9	competitor	competitor	NOUN
ftr-310	1580	10	did	do	AUX
ftr-310	1580	11	not	not	PART
ftr-310	1580	12	believe	believe	VERB
ftr-310	1580	13	the	the	DET
ftr-310	1580	14	strategy	strategy	NOUN
ftr-310	1580	15	provided	provide	VERB
ftr-310	1580	16	any	any	DET
ftr-310	1580	17	advantages	advantage	NOUN
ftr-310	1580	18	to	to	ADP
ftr-310	1580	19	the	the	DET
ftr-310	1580	20	taxpayer	taxpayer	NOUN
ftr-310	1580	21	,	,	PUNCT
ftr-310	1580	22	the	the	DET
ftr-310	1580	23	competitor	competitor	NOUN
ftr-310	1580	24	could	could	AUX
ftr-310	1580	25	allow	allow	VERB
ftr-310	1580	26	the	the	DET
ftr-310	1580	27	taxpayer	taxpayer	NOUN
ftr-310	1580	28	to	to	PART
ftr-310	1580	29	keep	keep	VERB
ftr-310	1580	30	pursuing	pursue	VERB
ftr-310	1580	31	the	the	DET
ftr-310	1580	32	strategy	strategy	NOUN
ftr-310	1580	33	.	.	PUNCT
ftr-310	1581	1	non	non	ADJ
ftr-310	1581	2	-	-	ADJ
ftr-310	1581	3	competitor	competitor	ADJ
ftr-310	1581	4	third	third	ADJ
ftr-310	1581	5	parties	party	NOUN
ftr-310	1581	6	would	would	AUX
ftr-310	1581	7	have	have	VERB
ftr-310	1581	8	even	even	ADV
ftr-310	1581	9	less	less	ADJ
ftr-310	1581	10	incentive	incentive	NOUN
ftr-310	1581	11	to	to	PART
ftr-310	1581	12	challenge	challenge	VERB
ftr-310	1581	13	private	private	ADJ
ftr-310	1581	14	letter	letter	NOUN
ftr-310	1581	15	rulings	ruling	NOUN
ftr-310	1581	16	.	.	PUNCT
ftr-310	1582	1	because	because	SCONJ
ftr-310	1582	2	they	they	PRON
ftr-310	1582	3	do	do	AUX
ftr-310	1582	4	not	not	PART
ftr-310	1582	5	compete	compete	VERB
ftr-310	1582	6	with	with	ADP
ftr-310	1582	7	the	the	DET
ftr-310	1582	8	taxpayers	taxpayer	NOUN
ftr-310	1582	9	who	who	PRON
ftr-310	1582	10	receive	receive	VERB
ftr-310	1582	11	the	the	DET
ftr-310	1582	12	ruling	ruling	NOUN
ftr-310	1582	13	,	,	PUNCT
ftr-310	1582	14	they	they	PRON
ftr-310	1582	15	would	would	AUX
ftr-310	1582	16	gain	gain	VERB
ftr-310	1582	17	no	no	DET
ftr-310	1582	18	competitive	competitive	ADJ
ftr-310	1582	19	advantage	advantage	NOUN
ftr-310	1582	20	by	by	ADP
ftr-310	1582	21	preventing	prevent	VERB
ftr-310	1582	22	the	the	DET
ftr-310	1582	23	taxpayers	taxpayer	NOUN
ftr-310	1582	24	from	from	ADP
ftr-310	1582	25	pursuing	pursue	VERB
ftr-310	1582	26	the	the	DET
ftr-310	1582	27	strategy	strategy	NOUN
ftr-310	1582	28	.	.	PUNCT
ftr-310	1583	1	in	in	ADP
ftr-310	1583	2	order	order	NOUN
ftr-310	1583	3	to	to	PART
ftr-310	1583	4	launch	launch	VERB
ftr-310	1583	5	the	the	DET
ftr-310	1583	6	challenge	challenge	NOUN
ftr-310	1583	7	,	,	PUNCT
ftr-310	1583	8	though	though	ADV
ftr-310	1583	9	,	,	PUNCT
ftr-310	1583	10	these	these	DET
ftr-310	1583	11	third	third	ADJ
ftr-310	1583	12	parties	party	NOUN
ftr-310	1583	13	would	would	AUX
ftr-310	1583	14	need	need	VERB
ftr-310	1583	15	to	to	PART
ftr-310	1583	16	expend	expend	VERB
ftr-310	1583	17	the	the	DET
ftr-310	1583	18	time	time	NOUN
ftr-310	1583	19	to	to	PART
ftr-310	1583	20	review	review	VERB
ftr-310	1583	21	private	private	ADJ
ftr-310	1583	22	letter	letter	NOUN
ftr-310	1583	23	rulings	ruling	NOUN
ftr-310	1583	24	and	and	CCONJ
ftr-310	1583	25	the	the	DET
ftr-310	1583	26	money	money	NOUN
ftr-310	1583	27	to	to	PART
ftr-310	1583	28	launch	launch	VERB
ftr-310	1583	29	a	a	DET
ftr-310	1583	30	challenge	challenge	NOUN
ftr-310	1583	31	.	.	PUNCT
ftr-310	1584	1	in	in	ADP
ftr-310	1584	2	the	the	DET
ftr-310	1584	3	end	end	NOUN
ftr-310	1584	4	,	,	PUNCT
ftr-310	1584	5	though	though	ADV
ftr-310	1584	6	,	,	PUNCT
ftr-310	1584	7	they	they	PRON
ftr-310	1584	8	would	would	AUX
ftr-310	1584	9	receive	receive	VERB
ftr-310	1584	10	no	no	DET
ftr-310	1584	11	upside	upside	NOUN
ftr-310	1584	12	from	from	ADP
ftr-310	1584	13	the	the	DET
ftr-310	1584	14	termination	termination	NOUN
ftr-310	1584	15	of	of	ADP
ftr-310	1584	16	a	a	DET
ftr-310	1584	17	bad	bad	ADJ
ftr-310	1584	18	strategy	strategy	NOUN
ftr-310	1584	19	.	.	PUNCT
ftr-310	1585	1	241	241	NUM
ftr-310	1585	2	241	241	X
ftr-310	1585	3	.	.	PUNCT
ftr-310	1586	1	in	in	ADP
ftr-310	1586	2	fact	fact	NOUN
ftr-310	1586	3	,	,	PUNCT
ftr-310	1586	4	when	when	SCONJ
ftr-310	1586	5	the	the	DET
ftr-310	1586	6	tax	tax	NOUN
ftr-310	1586	7	law	law	NOUN
ftr-310	1586	8	tries	try	VERB
ftr-310	1586	9	to	to	PART
ftr-310	1586	10	enlist	enlist	VERB
ftr-310	1586	11	other	other	ADJ
ftr-310	1586	12	taxpayers	taxpayer	NOUN
ftr-310	1586	13	to	to	PART
ftr-310	1586	14	assist	assist	VERB
ftr-310	1586	15	the	the	DET
ftr-310	1586	16	i.r.s	i.r.	NOUN
ftr-310	1586	17	.	.	PUNCT
ftr-310	1587	1	in	in	ADP
ftr-310	1587	2	its	its	PRON
ftr-310	1587	3	enforcement	enforcement	NOUN
ftr-310	1587	4	,	,	PUNCT
ftr-310	1587	5	it	it	PRON
ftr-310	1587	6	recognizes	recognize	VERB
ftr-310	1587	7	the	the	DET
ftr-310	1587	8	incentive	incentive	NOUN
ftr-310	1587	9	problem	problem	NOUN
ftr-310	1587	10	.	.	PUNCT
ftr-310	1588	1	as	as	ADP
ftr-310	1588	2	a	a	DET
ftr-310	1588	3	result	result	NOUN
ftr-310	1588	4	,	,	PUNCT
ftr-310	1588	5	for	for	ADP
ftr-310	1588	6	example	example	NOUN
ftr-310	1588	7	,	,	PUNCT
ftr-310	1588	8	whistleblowers	whistleblower	NOUN
ftr-310	1588	9	who	who	PRON
ftr-310	1588	10	disclose	disclose	VERB
ftr-310	1588	11	tax	tax	NOUN
ftr-310	1588	12	evasion	evasion	NOUN
ftr-310	1588	13	by	by	ADP
ftr-310	1588	14	others	other	NOUN
ftr-310	1588	15	are	be	AUX
ftr-310	1588	16	entitled	entitle	VERB
ftr-310	1588	17	to	to	ADP
ftr-310	1588	18	between	between	ADP
ftr-310	1588	19	15	15	NUM
ftr-310	1588	20	and	and	CCONJ
ftr-310	1588	21	30	30	NUM
ftr-310	1588	22	percent	percent	NOUN
ftr-310	1588	23	of	of	ADP
ftr-310	1588	24	the	the	DET
ftr-310	1588	25	proceeds	proceed	NOUN
ftr-310	1588	26	collected	collect	VERB
ftr-310	1588	27	as	as	ADP
ftr-310	1588	28	a	a	DET
ftr-310	1588	29	result	result	NOUN
ftr-310	1588	30	of	of	ADP
ftr-310	1588	31	her	her	PRON
ftr-310	1588	32	information	information	NOUN
ftr-310	1588	33	.	.	PUNCT
ftr-310	1589	1	i.r.c	i.r.c	NOUN
ftr-310	1589	2	.	.	PUNCT
ftr-310	1590	1	§	§	PROPN
ftr-310	1590	2	7623(b)(1	7623(b)(1	NUM
ftr-310	1590	3	)	)	PUNCT
ftr-310	1590	4	.	.	PUNCT
ftr-310	1591	1	266	266	NUM
ftr-310	1591	2	florida	florida	PROPN
ftr-310	1591	3	tax	tax	NOUN
ftr-310	1591	4	review	review	NOUN
ftr-310	1591	5	[	[	X
ftr-310	1591	6	vol	vol	NOUN
ftr-310	1591	7	.	.	NOUN
ftr-310	1591	8	14:6	14:6	NUM
ftr-310	1591	9	if	if	SCONJ
ftr-310	1591	10	congress	congress	PROPN
ftr-310	1591	11	grants	grant	VERB
ftr-310	1591	12	third	third	ADJ
ftr-310	1591	13	parties	party	NOUN
ftr-310	1591	14	standing	stand	VERB
ftr-310	1591	15	to	to	PART
ftr-310	1591	16	challenge	challenge	VERB
ftr-310	1591	17	i.r.s	i.r.s	PROPN
ftr-310	1591	18	.	.	PUNCT
ftr-310	1592	1	actions	action	NOUN
ftr-310	1592	2	,	,	PUNCT
ftr-310	1592	3	it	it	PRON
ftr-310	1592	4	must	must	AUX
ftr-310	1592	5	circumscribe	circumscribe	VERB
ftr-310	1592	6	that	that	DET
ftr-310	1592	7	standing	stand	VERB
ftr-310	1592	8	to	to	PART
ftr-310	1592	9	prevent	prevent	VERB
ftr-310	1592	10	such	such	ADJ
ftr-310	1592	11	suits	suit	NOUN
ftr-310	1592	12	from	from	ADP
ftr-310	1592	13	paralyzing	paralyze	VERB
ftr-310	1592	14	the	the	DET
ftr-310	1592	15	i.r.s	i.r.	NOUN
ftr-310	1592	16	.	.	PUNCT
ftr-310	1593	1	in	in	ADP
ftr-310	1593	2	addition	addition	NOUN
ftr-310	1593	3	,	,	PUNCT
ftr-310	1593	4	it	it	PRON
ftr-310	1593	5	must	must	AUX
ftr-310	1593	6	create	create	VERB
ftr-310	1593	7	incentives	incentive	NOUN
ftr-310	1593	8	for	for	SCONJ
ftr-310	1593	9	third	third	ADJ
ftr-310	1593	10	parties	party	NOUN
ftr-310	1593	11	to	to	PART
ftr-310	1593	12	become	become	VERB
ftr-310	1593	13	involved	involve	VERB
ftr-310	1593	14	.	.	PUNCT
ftr-310	1594	1	this	this	DET
ftr-310	1594	2	section	section	NOUN
ftr-310	1594	3	will	will	AUX
ftr-310	1594	4	provide	provide	VERB
ftr-310	1594	5	a	a	DET
ftr-310	1594	6	blueprint	blueprint	NOUN
ftr-310	1594	7	for	for	ADP
ftr-310	1594	8	how	how	SCONJ
ftr-310	1594	9	an	an	DET
ftr-310	1594	10	effective	effective	ADJ
ftr-310	1594	11	grant	grant	NOUN
ftr-310	1594	12	of	of	ADP
ftr-310	1594	13	third	third	ADJ
ftr-310	1594	14	-	-	PUNCT
ftr-310	1594	15	party	party	NOUN
ftr-310	1594	16	standing	standing	NOUN
ftr-310	1594	17	could	could	AUX
ftr-310	1594	18	be	be	AUX
ftr-310	1594	19	designed	design	VERB
ftr-310	1594	20	.	.	PUNCT
ftr-310	1595	1	1	1	X
ftr-310	1595	2	.	.	X
ftr-310	1595	3	third	third	ADJ
ftr-310	1595	4	-	-	PUNCT
ftr-310	1595	5	party	party	NOUN
ftr-310	1595	6	challenges	challenge	NOUN
ftr-310	1595	7	to	to	ADP
ftr-310	1595	8	the	the	DET
ftr-310	1595	9	i.r.s	i.r.	NOUN
ftr-310	1595	10	.	.	PUNCT
ftr-310	1596	1	although	although	SCONJ
ftr-310	1596	2	congress	congress	PROPN
ftr-310	1596	3	should	should	AUX
ftr-310	1596	4	be	be	AUX
ftr-310	1596	5	able	able	ADJ
ftr-310	1596	6	to	to	PART
ftr-310	1596	7	create	create	VERB
ftr-310	1596	8	jurisdiction	jurisdiction	NOUN
ftr-310	1596	9	for	for	SCONJ
ftr-310	1596	10	the	the	DET
ftr-310	1596	11	tax	tax	NOUN
ftr-310	1596	12	court	court	NOUN
ftr-310	1596	13	to	to	PART
ftr-310	1596	14	hear	hear	VERB
ftr-310	1596	15	these	these	DET
ftr-310	1596	16	challenges	challenge	NOUN
ftr-310	1596	17	,	,	PUNCT
ftr-310	1596	18	it	it	PRON
ftr-310	1596	19	should	should	AUX
ftr-310	1596	20	not	not	PART
ftr-310	1596	21	permit	permit	VERB
ftr-310	1596	22	taxpayers	taxpayer	NOUN
ftr-310	1596	23	to	to	PART
ftr-310	1596	24	initially	initially	ADV
ftr-310	1596	25	raise	raise	VERB
ftr-310	1596	26	their	their	PRON
ftr-310	1596	27	claims	claim	NOUN
ftr-310	1596	28	at	at	ADP
ftr-310	1596	29	the	the	DET
ftr-310	1596	30	tax	tax	NOUN
ftr-310	1596	31	court	court	NOUN
ftr-310	1596	32	level	level	NOUN
ftr-310	1596	33	.	.	PUNCT
ftr-310	1597	1	instead	instead	ADV
ftr-310	1597	2	,	,	PUNCT
ftr-310	1597	3	it	it	PRON
ftr-310	1597	4	should	should	AUX
ftr-310	1597	5	mandate	mandate	VERB
ftr-310	1597	6	that	that	SCONJ
ftr-310	1597	7	any	any	DET
ftr-310	1597	8	challenge	challenge	NOUN
ftr-310	1597	9	by	by	ADP
ftr-310	1597	10	a	a	DET
ftr-310	1597	11	third	third	ADJ
ftr-310	1597	12	party	party	NOUN
ftr-310	1597	13	to	to	ADP
ftr-310	1597	14	an	an	DET
ftr-310	1597	15	i.r.s	i.r.s	NOUN
ftr-310	1597	16	.	.	PUNCT
ftr-310	1598	1	action	action	NOUN
ftr-310	1598	2	must	must	AUX
ftr-310	1598	3	first	first	ADV
ftr-310	1598	4	be	be	AUX
ftr-310	1598	5	raised	raise	VERB
ftr-310	1598	6	at	at	ADP
ftr-310	1598	7	the	the	DET
ftr-310	1598	8	i.r.s	i.r.s	PROPN
ftr-310	1598	9	.	.	PUNCT
ftr-310	1599	1	level	level	NOUN
ftr-310	1599	2	.	.	PUNCT
ftr-310	1600	1	such	such	DET
ftr-310	1600	2	a	a	DET
ftr-310	1600	3	rule	rule	NOUN
ftr-310	1600	4	would	would	AUX
ftr-310	1600	5	provide	provide	VERB
ftr-310	1600	6	symmetry	symmetry	NOUN
ftr-310	1600	7	with	with	ADP
ftr-310	1600	8	taxpayers	taxpayer	NOUN
ftr-310	1600	9	suing	sue	VERB
ftr-310	1600	10	on	on	ADP
ftr-310	1600	11	their	their	PRON
ftr-310	1600	12	own	own	ADJ
ftr-310	1600	13	behalf	behalf	NOUN
ftr-310	1600	14	:	:	PUNCT
ftr-310	1600	15	a	a	DET
ftr-310	1600	16	taxpayer	taxpayer	NOUN
ftr-310	1600	17	can	can	AUX
ftr-310	1600	18	not	not	PART
ftr-310	1600	19	file	file	VERB
ftr-310	1600	20	a	a	DET
ftr-310	1600	21	suit	suit	NOUN
ftr-310	1600	22	against	against	ADP
ftr-310	1600	23	the	the	DET
ftr-310	1600	24	i.r.s	i.r.	NOUN
ftr-310	1600	25	.	.	PUNCT
ftr-310	1601	1	for	for	ADP
ftr-310	1601	2	a	a	DET
ftr-310	1601	3	refund	refund	NOUN
ftr-310	1601	4	until	until	SCONJ
ftr-310	1601	5	the	the	DET
ftr-310	1601	6	taxpayer	taxpayer	NOUN
ftr-310	1601	7	has	have	AUX
ftr-310	1601	8	exhausted	exhaust	VERB
ftr-310	1601	9	her	her	PRON
ftr-310	1601	10	administrative	administrative	ADJ
ftr-310	1601	11	remedies	remedy	NOUN
ftr-310	1601	12	.	.	PUNCT
ftr-310	1601	13	242	242	NUM
ftr-310	1601	14	if	if	SCONJ
ftr-310	1601	15	the	the	DET
ftr-310	1601	16	i.r.s	i.r.	NOUN
ftr-310	1601	17	.	.	PUNCT
ftr-310	1601	18	finds	find	VERB
ftr-310	1601	19	against	against	ADP
ftr-310	1601	20	the	the	DET
ftr-310	1601	21	taxpayer	taxpayer	NOUN
ftr-310	1601	22	,	,	PUNCT
ftr-310	1601	23	though	though	ADV
ftr-310	1601	24	,	,	PUNCT
ftr-310	1601	25	she	she	PRON
ftr-310	1601	26	should	should	AUX
ftr-310	1601	27	have	have	VERB
ftr-310	1601	28	the	the	DET
ftr-310	1601	29	ability	ability	NOUN
ftr-310	1601	30	to	to	PART
ftr-310	1601	31	appeal	appeal	VERB
ftr-310	1601	32	the	the	DET
ftr-310	1601	33	i.r.s	i.r.	NOUN
ftr-310	1601	34	.	.	PUNCT
ftr-310	1601	35	’s	’s	PART
ftr-310	1601	36	determination	determination	NOUN
ftr-310	1601	37	to	to	ADP
ftr-310	1601	38	the	the	DET
ftr-310	1601	39	tax	tax	NOUN
ftr-310	1601	40	court	court	NOUN
ftr-310	1601	41	.	.	PUNCT
ftr-310	1602	1	if	if	SCONJ
ftr-310	1602	2	the	the	DET
ftr-310	1602	3	tax	tax	NOUN
ftr-310	1602	4	court	court	NOUN
ftr-310	1602	5	ruled	rule	VERB
ftr-310	1602	6	against	against	ADP
ftr-310	1602	7	the	the	DET
ftr-310	1602	8	taxpayer	taxpayer	NOUN
ftr-310	1602	9	,	,	PUNCT
ftr-310	1602	10	its	its	PRON
ftr-310	1602	11	determination	determination	NOUN
ftr-310	1602	12	would	would	AUX
ftr-310	1602	13	be	be	AUX
ftr-310	1602	14	final	final	ADJ
ftr-310	1602	15	.	.	PUNCT
ftr-310	1603	1	because	because	SCONJ
ftr-310	1603	2	congress	congress	PROPN
ftr-310	1603	3	would	would	AUX
ftr-310	1603	4	authorize	authorize	VERB
ftr-310	1603	5	these	these	DET
ftr-310	1603	6	fire	fire	NOUN
ftr-310	1603	7	-	-	PUNCT
ftr-310	1603	8	alarm	alarm	NOUN
ftr-310	1603	9	oversight	oversight	NOUN
ftr-310	1603	10	cases	case	NOUN
ftr-310	1603	11	without	without	ADP
ftr-310	1603	12	a	a	DET
ftr-310	1603	13	case	case	NOUN
ftr-310	1603	14	or	or	CCONJ
ftr-310	1603	15	controversy	controversy	NOUN
ftr-310	1603	16	,	,	PUNCT
ftr-310	1603	17	taxpayers	taxpayer	NOUN
ftr-310	1603	18	would	would	AUX
ftr-310	1603	19	lack	lack	VERB
ftr-310	1603	20	standing	stand	VERB
ftr-310	1603	21	to	to	PART
ftr-310	1603	22	appeal	appeal	VERB
ftr-310	1603	23	an	an	DET
ftr-310	1603	24	adverse	adverse	ADJ
ftr-310	1603	25	ruling	ruling	NOUN
ftr-310	1603	26	to	to	ADP
ftr-310	1603	27	an	an	DET
ftr-310	1603	28	article	article	NOUN
ftr-310	1603	29	iii	iii	NUM
ftr-310	1603	30	court	court	NOUN
ftr-310	1603	31	.	.	PUNCT
ftr-310	1604	1	243	243	NUM
ftr-310	1604	2	requiring	require	VERB
ftr-310	1604	3	administrative	administrative	ADJ
ftr-310	1604	4	review	review	NOUN
ftr-310	1604	5	before	before	SCONJ
ftr-310	1604	6	a	a	DET
ftr-310	1604	7	taxpayer	taxpayer	NOUN
ftr-310	1604	8	can	can	AUX
ftr-310	1604	9	go	go	VERB
ftr-310	1604	10	to	to	ADP
ftr-310	1604	11	court	court	NOUN
ftr-310	1604	12	slows	slow	VERB
ftr-310	1604	13	the	the	DET
ftr-310	1604	14	process	process	NOUN
ftr-310	1604	15	and	and	CCONJ
ftr-310	1604	16	raises	raise	VERB
ftr-310	1604	17	the	the	DET
ftr-310	1604	18	costs	cost	NOUN
ftr-310	1604	19	to	to	ADP
ftr-310	1604	20	the	the	DET
ftr-310	1604	21	taxpayer	taxpayer	NOUN
ftr-310	1604	22	of	of	ADP
ftr-310	1604	23	challenging	challenge	VERB
ftr-310	1604	24	i.r.s	i.r.	NOUN
ftr-310	1604	25	.	.	PUNCT
ftr-310	1605	1	practice	practice	NOUN
ftr-310	1605	2	.	.	PUNCT
ftr-310	1606	1	by	by	ADP
ftr-310	1606	2	raising	raise	VERB
ftr-310	1606	3	the	the	DET
ftr-310	1606	4	costs	cost	NOUN
ftr-310	1606	5	,	,	PUNCT
ftr-310	1606	6	both	both	PRON
ftr-310	1606	7	financially	financially	ADV
ftr-310	1606	8	and	and	CCONJ
ftr-310	1606	9	temporally	temporally	ADV
ftr-310	1606	10	,	,	PUNCT
ftr-310	1606	11	the	the	DET
ftr-310	1606	12	extra	extra	ADJ
ftr-310	1606	13	layer	layer	NOUN
ftr-310	1606	14	of	of	ADP
ftr-310	1606	15	review	review	NOUN
ftr-310	1606	16	should	should	AUX
ftr-310	1606	17	diminish	diminish	VERB
ftr-310	1606	18	the	the	DET
ftr-310	1606	19	number	number	NOUN
ftr-310	1606	20	of	of	ADP
ftr-310	1606	21	suits	suit	NOUN
ftr-310	1606	22	faced	face	VERB
ftr-310	1606	23	by	by	ADP
ftr-310	1606	24	the	the	DET
ftr-310	1606	25	i.r.s	i.r.s	NOUN
ftr-310	1606	26	.	.	PUNCT
ftr-310	1607	1	in	in	ADP
ftr-310	1607	2	addition	addition	NOUN
ftr-310	1607	3	to	to	ADP
ftr-310	1607	4	this	this	DET
ftr-310	1607	5	indirect	indirect	ADJ
ftr-310	1607	6	additional	additional	ADJ
ftr-310	1607	7	expense	expense	NOUN
ftr-310	1607	8	,	,	PUNCT
ftr-310	1607	9	though	though	ADV
ftr-310	1607	10	,	,	PUNCT
ftr-310	1607	11	taxpayers	taxpayer	NOUN
ftr-310	1607	12	who	who	PRON
ftr-310	1607	13	file	file	VERB
ftr-310	1607	14	these	these	DET
ftr-310	1607	15	suits	suit	NOUN
ftr-310	1607	16	should	should	AUX
ftr-310	1607	17	face	face	VERB
ftr-310	1607	18	a	a	DET
ftr-310	1607	19	refundable	refundable	ADJ
ftr-310	1607	20	upfront	upfront	ADJ
ftr-310	1607	21	cost	cost	NOUN
ftr-310	1607	22	.	.	PUNCT
ftr-310	1608	1	2	2	X
ftr-310	1608	2	.	.	X
ftr-310	1608	3	impediments	impediment	NOUN
ftr-310	1608	4	to	to	ADP
ftr-310	1608	5	a	a	DET
ftr-310	1608	6	landslide	landslide	NOUN
ftr-310	1608	7	of	of	ADP
ftr-310	1608	8	litigation	litigation	NOUN
ftr-310	1608	9	taxpayer	taxpayer	PROPN
ftr-310	1608	10	standing	standing	NOUN
ftr-310	1608	11	,	,	PUNCT
ftr-310	1608	12	which	which	PRON
ftr-310	1608	13	provides	provide	VERB
ftr-310	1608	14	standing	standing	NOUN
ftr-310	1608	15	based	base	VERB
ftr-310	1608	16	on	on	ADP
ftr-310	1608	17	the	the	DET
ftr-310	1608	18	more	more	ADV
ftr-310	1608	19	general	general	ADJ
ftr-310	1608	20	harm	harm	NOUN
ftr-310	1608	21	inflicted	inflict	VERB
ftr-310	1608	22	on	on	ADP
ftr-310	1608	23	all	all	DET
ftr-310	1608	24	taxpayers	taxpayer	NOUN
ftr-310	1608	25	by	by	ADP
ftr-310	1608	26	the	the	DET
ftr-310	1608	27	i.r.s	i.r.	NOUN
ftr-310	1608	28	.	.	PROPN
ftr-310	1608	29	’s	’s	PART
ftr-310	1608	30	incorrect	incorrect	ADJ
ftr-310	1608	31	action	action	NOUN
ftr-310	1608	32	,	,	PUNCT
ftr-310	1608	33	raises	raise	VERB
ftr-310	1608	34	the	the	DET
ftr-310	1608	35	possibility	possibility	NOUN
ftr-310	1608	36	of	of	ADP
ftr-310	1608	37	a	a	DET
ftr-310	1608	38	flood	flood	NOUN
ftr-310	1608	39	of	of	ADP
ftr-310	1608	40	litigation	litigation	NOUN
ftr-310	1608	41	.	.	PUNCT
ftr-310	1609	1	244	244	NUM
ftr-310	1609	2	though	though	SCONJ
ftr-310	1609	3	history	history	NOUN
ftr-310	1609	4	suggests	suggest	VERB
ftr-310	1609	5	that	that	SCONJ
ftr-310	1609	6	such	such	DET
ftr-310	1609	7	a	a	DET
ftr-310	1609	8	242	242	NUM
ftr-310	1609	9	.	.	PUNCT
ftr-310	1609	10	i.r.c	i.r.c	NOUN
ftr-310	1609	11	.	.	PUNCT
ftr-310	1610	1	§	§	PROPN
ftr-310	1610	2	7422(a	7422(a	NOUN
ftr-310	1610	3	)	)	PUNCT
ftr-310	1610	4	.	.	PUNCT
ftr-310	1611	1	243	243	NUM
ftr-310	1611	2	.	.	PUNCT
ftr-310	1611	3	arizonans	arizonans	PROPN
ftr-310	1611	4	for	for	ADP
ftr-310	1611	5	official	official	ADJ
ftr-310	1611	6	english	english	PROPN
ftr-310	1611	7	v.	v.	ADP
ftr-310	1611	8	arizona	arizona	PROPN
ftr-310	1611	9	,	,	PUNCT
ftr-310	1611	10	520	520	NUM
ftr-310	1611	11	u.s	u.s	PROPN
ftr-310	1611	12	.	.	PROPN
ftr-310	1611	13	43	43	NUM
ftr-310	1611	14	,	,	PUNCT
ftr-310	1611	15	64	64	NUM
ftr-310	1611	16	(	(	PUNCT
ftr-310	1611	17	1997	1997	NUM
ftr-310	1611	18	)	)	PUNCT
ftr-310	1611	19	(	(	PUNCT
ftr-310	1611	20	“	"	PUNCT
ftr-310	1611	21	the	the	DET
ftr-310	1611	22	standing	stand	VERB
ftr-310	1611	23	article	article	PROPN
ftr-310	1611	24	iii	iii	NUM
ftr-310	1611	25	requires	require	VERB
ftr-310	1611	26	must	must	AUX
ftr-310	1611	27	be	be	AUX
ftr-310	1611	28	met	meet	VERB
ftr-310	1611	29	by	by	ADP
ftr-310	1611	30	persons	person	NOUN
ftr-310	1611	31	seeking	seek	VERB
ftr-310	1611	32	appellate	appellate	ADJ
ftr-310	1611	33	review	review	NOUN
ftr-310	1611	34	,	,	PUNCT
ftr-310	1611	35	just	just	ADV
ftr-310	1611	36	as	as	SCONJ
ftr-310	1611	37	it	it	PRON
ftr-310	1611	38	must	must	AUX
ftr-310	1611	39	be	be	AUX
ftr-310	1611	40	met	meet	VERB
ftr-310	1611	41	by	by	ADP
ftr-310	1611	42	persons	person	NOUN
ftr-310	1611	43	appearing	appear	VERB
ftr-310	1611	44	in	in	ADP
ftr-310	1611	45	courts	court	NOUN
ftr-310	1611	46	of	of	ADP
ftr-310	1611	47	first	first	ADJ
ftr-310	1611	48	instance	instance	NOUN
ftr-310	1611	49	.	.	PUNCT
ftr-310	1611	50	”	"	PUNCT
ftr-310	1611	51	)	)	PUNCT
ftr-310	1611	52	.	.	PUNCT
ftr-310	1612	1	if	if	SCONJ
ftr-310	1612	2	,	,	PUNCT
ftr-310	1612	3	on	on	ADP
ftr-310	1612	4	the	the	DET
ftr-310	1612	5	other	other	ADJ
ftr-310	1612	6	hand	hand	NOUN
ftr-310	1612	7	,	,	PUNCT
ftr-310	1612	8	the	the	DET
ftr-310	1612	9	i.r.s	i.r.	NOUN
ftr-310	1612	10	.	.	PUNCT
ftr-310	1612	11	lost	lose	VERB
ftr-310	1612	12	at	at	ADP
ftr-310	1612	13	the	the	DET
ftr-310	1612	14	tax	tax	NOUN
ftr-310	1612	15	court	court	NOUN
ftr-310	1612	16	level	level	NOUN
ftr-310	1612	17	,	,	PUNCT
ftr-310	1612	18	it	it	PRON
ftr-310	1612	19	would	would	AUX
ftr-310	1612	20	probably	probably	ADV
ftr-310	1612	21	have	have	AUX
ftr-310	1612	22	standing	stand	VERB
ftr-310	1612	23	to	to	PART
ftr-310	1612	24	appeal	appeal	VERB
ftr-310	1612	25	.	.	PUNCT
ftr-310	1613	1	see	see	VERB
ftr-310	1613	2	krinsky	krinsky	ADJ
ftr-310	1613	3	,	,	PUNCT
ftr-310	1613	4	how	how	SCONJ
ftr-310	1613	5	to	to	PART
ftr-310	1613	6	sue	sue	VERB
ftr-310	1613	7	,	,	PUNCT
ftr-310	1613	8	supra	supra	PROPN
ftr-310	1613	9	note	note	NOUN
ftr-310	1613	10	232	232	NUM
ftr-310	1613	11	,	,	PUNCT
ftr-310	1613	12	at	at	ADP
ftr-310	1613	13	313–14	313–14	NUM
ftr-310	1613	14	.	.	PUNCT
ftr-310	1614	1	although	although	SCONJ
ftr-310	1614	2	this	this	DET
ftr-310	1614	3	asymmetry	asymmetry	NOUN
ftr-310	1614	4	may	may	AUX
ftr-310	1614	5	appear	appear	VERB
ftr-310	1614	6	unfair	unfair	ADJ
ftr-310	1614	7	,	,	PUNCT
ftr-310	1614	8	the	the	DET
ftr-310	1614	9	fact	fact	NOUN
ftr-310	1614	10	that	that	SCONJ
ftr-310	1614	11	the	the	DET
ftr-310	1614	12	taxpayers	taxpayer	NOUN
ftr-310	1614	13	have	have	AUX
ftr-310	1614	14	n’t	not	PART
ftr-310	1614	15	suffered	suffer	VERB
ftr-310	1614	16	a	a	DET
ftr-310	1614	17	cognizable	cognizable	ADJ
ftr-310	1614	18	harm	harm	NOUN
ftr-310	1614	19	,	,	PUNCT
ftr-310	1614	20	and	and	CCONJ
ftr-310	1614	21	that	that	SCONJ
ftr-310	1614	22	the	the	DET
ftr-310	1614	23	i.r.s	i.r.	NOUN
ftr-310	1614	24	.	.	PUNCT
ftr-310	1615	1	should	should	AUX
ftr-310	1615	2	have	have	VERB
ftr-310	1615	3	some	some	DET
ftr-310	1615	4	discretion	discretion	NOUN
ftr-310	1615	5	in	in	ADP
ftr-310	1615	6	how	how	SCONJ
ftr-310	1615	7	it	it	PRON
ftr-310	1615	8	administers	administer	VERB
ftr-310	1615	9	the	the	DET
ftr-310	1615	10	tax	tax	NOUN
ftr-310	1615	11	law	law	NOUN
ftr-310	1615	12	,	,	PUNCT
ftr-310	1615	13	helps	help	VERB
ftr-310	1615	14	ameliorate	ameliorate	VERB
ftr-310	1615	15	the	the	DET
ftr-310	1615	16	unfairness	unfairness	NOUN
ftr-310	1615	17	.	.	PUNCT
ftr-310	1616	1	244	244	NUM
ftr-310	1616	2	.	.	PUNCT
ftr-310	1617	1	see	see	VERB
ftr-310	1617	2	,	,	PUNCT
ftr-310	1617	3	e.g.	e.g.	ADV
ftr-310	1617	4	,	,	PUNCT
ftr-310	1617	5	d.c	d.c	PROPN
ftr-310	1617	6	.	.	PROPN
ftr-310	1617	7	common	common	ADJ
ftr-310	1617	8	cause	cause	PROPN
ftr-310	1617	9	v.	v.	PROPN
ftr-310	1617	10	d.c	d.c	PROPN
ftr-310	1617	11	.	.	PROPN
ftr-310	1617	12	,	,	PUNCT
ftr-310	1617	13	858	858	NUM
ftr-310	1617	14	f.2d	f.2d	X
ftr-310	1617	15	1	1	NUM
ftr-310	1617	16	,	,	PUNCT
ftr-310	1617	17	6	6	NUM
ftr-310	1617	18	(	(	PUNCT
ftr-310	1617	19	d.c	d.c	PROPN
ftr-310	1617	20	.	.	PROPN
ftr-310	1617	21	cir	cir	PROPN
ftr-310	1617	22	.	.	PROPN
ftr-310	1617	23	1988	1988	NUM
ftr-310	1617	24	)	)	PUNCT
ftr-310	1617	25	(	(	PUNCT
ftr-310	1617	26	“	"	PUNCT
ftr-310	1617	27	frothingham	frothingham	PROPN
ftr-310	1617	28	’s	’s	PART
ftr-310	1617	29	bar	bar	NOUN
ftr-310	1617	30	on	on	ADP
ftr-310	1617	31	federal	federal	ADJ
ftr-310	1617	32	taxpayer	taxpayer	NOUN
ftr-310	1617	33	standing	stand	VERB
ftr-310	1617	34	derived	derive	VERB
ftr-310	1617	35	from	from	ADP
ftr-310	1617	36	concerns	concern	NOUN
ftr-310	1617	37	both	both	CCONJ
ftr-310	1617	38	about	about	ADP
ftr-310	1617	39	2013	2013	NUM
ftr-310	1617	40	]	]	PUNCT
ftr-310	1617	41	preventing	prevent	VERB
ftr-310	1617	42	i.r.s	i.r.	NOUN
ftr-310	1617	43	.	.	PUNCT
ftr-310	1618	1	abuse	abuse	NOUN
ftr-310	1618	2	of	of	ADP
ftr-310	1618	3	the	the	DET
ftr-310	1618	4	tax	tax	NOUN
ftr-310	1618	5	system	system	NOUN
ftr-310	1618	6	267	267	NUM
ftr-310	1618	7	flood	flood	NOUN
ftr-310	1618	8	would	would	AUX
ftr-310	1618	9	not	not	PART
ftr-310	1618	10	follow	follow	VERB
ftr-310	1618	11	the	the	DET
ftr-310	1618	12	expansion	expansion	NOUN
ftr-310	1618	13	of	of	ADP
ftr-310	1618	14	taxpayer	taxpayer	NOUN
ftr-310	1618	15	standing	standing	NOUN
ftr-310	1618	16	,	,	PUNCT
ftr-310	1618	17	245	245	NUM
ftr-310	1618	18	any	any	DET
ftr-310	1618	19	such	such	ADJ
ftr-310	1618	20	flood	flood	NOUN
ftr-310	1618	21	would	would	AUX
ftr-310	1618	22	wreak	wreak	VERB
ftr-310	1618	23	havoc	havoc	NOUN
ftr-310	1618	24	on	on	ADP
ftr-310	1618	25	the	the	DET
ftr-310	1618	26	i.r.s	i.r.	NOUN
ftr-310	1618	27	.	.	PROPN
ftr-310	1618	28	’s	’s	PART
ftr-310	1618	29	ability	ability	NOUN
ftr-310	1618	30	to	to	PART
ftr-310	1618	31	administer	administer	VERB
ftr-310	1618	32	that	that	DET
ftr-310	1618	33	tax	tax	NOUN
ftr-310	1618	34	law	law	NOUN
ftr-310	1618	35	and	and	CCONJ
ftr-310	1618	36	collect	collect	VERB
ftr-310	1618	37	revenue	revenue	NOUN
ftr-310	1618	38	.	.	PUNCT
ftr-310	1619	1	to	to	PART
ftr-310	1619	2	prevent	prevent	VERB
ftr-310	1619	3	a	a	DET
ftr-310	1619	4	potential	potential	ADJ
ftr-310	1619	5	flood	flood	NOUN
ftr-310	1619	6	of	of	ADP
ftr-310	1619	7	litigation	litigation	NOUN
ftr-310	1619	8	from	from	ADP
ftr-310	1619	9	disrupting	disrupt	VERB
ftr-310	1619	10	the	the	DET
ftr-310	1619	11	i.r.s	i.r.	NOUN
ftr-310	1619	12	.	.	PUNCT
ftr-310	1619	13	,	,	PUNCT
ftr-310	1619	14	congress	congress	PROPN
ftr-310	1619	15	must	must	AUX
ftr-310	1619	16	include	include	VERB
ftr-310	1619	17	some	some	DET
ftr-310	1619	18	roadblocks	roadblock	NOUN
ftr-310	1619	19	to	to	ADP
ftr-310	1619	20	taxpayers	taxpayer	NOUN
ftr-310	1619	21	’	’	PART
ftr-310	1619	22	broad	broad	ADJ
ftr-310	1619	23	ability	ability	NOUN
ftr-310	1619	24	to	to	PART
ftr-310	1619	25	challenge	challenge	VERB
ftr-310	1619	26	the	the	DET
ftr-310	1619	27	i.r.s	i.r.s	NOUN
ftr-310	1619	28	.	.	PUNCT
ftr-310	1620	1	one	one	NUM
ftr-310	1620	2	simple	simple	ADJ
ftr-310	1620	3	way	way	NOUN
ftr-310	1620	4	to	to	PART
ftr-310	1620	5	limit	limit	VERB
ftr-310	1620	6	the	the	DET
ftr-310	1620	7	quantity	quantity	NOUN
ftr-310	1620	8	of	of	ADP
ftr-310	1620	9	fire	fire	NOUN
ftr-310	1620	10	-	-	PUNCT
ftr-310	1620	11	alarm	alarm	NOUN
ftr-310	1620	12	oversight	oversight	NOUN
ftr-310	1620	13	suits	suit	NOUN
ftr-310	1620	14	is	be	AUX
ftr-310	1620	15	to	to	PART
ftr-310	1620	16	not	not	PART
ftr-310	1620	17	publicize	publicize	VERB
ftr-310	1620	18	the	the	DET
ftr-310	1620	19	possibility	possibility	NOUN
ftr-310	1620	20	.	.	PUNCT
ftr-310	1621	1	the	the	DET
ftr-310	1621	2	internal	internal	PROPN
ftr-310	1621	3	revenue	revenue	NOUN
ftr-310	1621	4	code	code	NOUN
ftr-310	1621	5	is	be	AUX
ftr-310	1621	6	a	a	DET
ftr-310	1621	7	long	long	ADJ
ftr-310	1621	8	and	and	CCONJ
ftr-310	1621	9	complex	complex	ADJ
ftr-310	1621	10	law	law	NOUN
ftr-310	1621	11	,	,	PUNCT
ftr-310	1621	12	246	246	NUM
ftr-310	1621	13	filled	fill	VERB
ftr-310	1621	14	with	with	ADP
ftr-310	1621	15	specialized	specialized	ADJ
ftr-310	1621	16	provisions	provision	NOUN
ftr-310	1621	17	that	that	PRON
ftr-310	1621	18	do	do	AUX
ftr-310	1621	19	not	not	PART
ftr-310	1621	20	impact	impact	VERB
ftr-310	1621	21	most	most	ADJ
ftr-310	1621	22	americans	americans	PROPN
ftr-310	1621	23	,	,	PUNCT
ftr-310	1621	24	provisions	provision	NOUN
ftr-310	1621	25	about	about	ADP
ftr-310	1621	26	which	which	PRON
ftr-310	1621	27	most	most	ADJ
ftr-310	1621	28	americans	americans	PROPN
ftr-310	1621	29	are	be	AUX
ftr-310	1621	30	unaware	unaware	ADJ
ftr-310	1621	31	.	.	PUNCT
ftr-310	1622	1	247	247	NUM
ftr-310	1622	2	though	though	SCONJ
ftr-310	1622	3	the	the	DET
ftr-310	1622	4	complexity	complexity	NOUN
ftr-310	1622	5	of	of	ADP
ftr-310	1622	6	the	the	DET
ftr-310	1622	7	tax	tax	NOUN
ftr-310	1622	8	law	law	NOUN
ftr-310	1622	9	exacts	exact	VERB
ftr-310	1622	10	costs	cost	NOUN
ftr-310	1622	11	on	on	ADP
ftr-310	1622	12	taxpayers	taxpayer	NOUN
ftr-310	1622	13	,	,	PUNCT
ftr-310	1622	14	both	both	CCONJ
ftr-310	1622	15	in	in	ADP
ftr-310	1622	16	the	the	DET
ftr-310	1622	17	financial	financial	ADJ
ftr-310	1622	18	and	and	CCONJ
ftr-310	1622	19	time	time	NOUN
ftr-310	1622	20	commitments	commitment	NOUN
ftr-310	1622	21	necessary	necessary	ADJ
ftr-310	1622	22	to	to	PART
ftr-310	1622	23	comply	comply	VERB
ftr-310	1622	24	with	with	ADP
ftr-310	1622	25	the	the	DET
ftr-310	1622	26	law	law	NOUN
ftr-310	1622	27	,	,	PUNCT
ftr-310	1622	28	248	248	NUM
ftr-310	1622	29	here	here	ADV
ftr-310	1622	30	,	,	PUNCT
ftr-310	1622	31	obscurity	obscurity	NOUN
ftr-310	1622	32	could	could	AUX
ftr-310	1622	33	serve	serve	VERB
ftr-310	1622	34	a	a	DET
ftr-310	1622	35	gatekeeping	gatekeepe	VERB
ftr-310	1622	36	purpose	purpose	NOUN
ftr-310	1622	37	.	.	PUNCT
ftr-310	1623	1	if	if	SCONJ
ftr-310	1623	2	only	only	ADJ
ftr-310	1623	3	motivated	motivated	ADJ
ftr-310	1623	4	taxpayers	taxpayer	NOUN
ftr-310	1623	5	with	with	ADP
ftr-310	1623	6	knowledge	knowledge	NOUN
ftr-310	1623	7	of	of	ADP
ftr-310	1623	8	the	the	DET
ftr-310	1623	9	tax	tax	NOUN
ftr-310	1623	10	law	law	NOUN
ftr-310	1623	11	know	know	VERB
ftr-310	1623	12	about	about	ADP
ftr-310	1623	13	the	the	DET
ftr-310	1623	14	grant	grant	NOUN
ftr-310	1623	15	of	of	ADP
ftr-310	1623	16	broad	broad	ADJ
ftr-310	1623	17	taxpayer	taxpayer	NOUN
ftr-310	1623	18	standing	standing	NOUN
ftr-310	1623	19	,	,	PUNCT
ftr-310	1623	20	only	only	ADV
ftr-310	1623	21	such	such	ADJ
ftr-310	1623	22	relatively	relatively	ADV
ftr-310	1623	23	sophisticated	sophisticated	ADJ
ftr-310	1623	24	taxpayers	taxpayer	NOUN
ftr-310	1623	25	will	will	AUX
ftr-310	1623	26	file	file	VERB
ftr-310	1623	27	suits	suit	NOUN
ftr-310	1623	28	.	.	PUNCT
ftr-310	1624	1	in	in	ADP
ftr-310	1624	2	addition	addition	NOUN
ftr-310	1624	3	to	to	ADP
ftr-310	1624	4	not	not	PART
ftr-310	1624	5	publicizing	publicize	VERB
ftr-310	1624	6	the	the	DET
ftr-310	1624	7	availability	availability	NOUN
ftr-310	1624	8	of	of	ADP
ftr-310	1624	9	fire	fire	NOUN
ftr-310	1624	10	-	-	PUNCT
ftr-310	1624	11	alarm	alarm	NOUN
ftr-310	1624	12	oversight	oversight	NOUN
ftr-310	1624	13	,	,	PUNCT
ftr-310	1624	14	congress	congress	PROPN
ftr-310	1624	15	should	should	AUX
ftr-310	1624	16	raise	raise	VERB
ftr-310	1624	17	the	the	DET
ftr-310	1624	18	cost	cost	NOUN
ftr-310	1624	19	of	of	ADP
ftr-310	1624	20	filing	file	VERB
ftr-310	1624	21	meritless	meritless	NOUN
ftr-310	1624	22	suits	suit	NOUN
ftr-310	1624	23	.	.	PUNCT
ftr-310	1625	1	if	if	SCONJ
ftr-310	1625	2	a	a	DET
ftr-310	1625	3	potential	potential	ADJ
ftr-310	1625	4	litigant	litigant	NOUN
ftr-310	1625	5	knows	know	VERB
ftr-310	1625	6	that	that	SCONJ
ftr-310	1625	7	filing	file	VERB
ftr-310	1625	8	a	a	DET
ftr-310	1625	9	suit	suit	NOUN
ftr-310	1625	10	will	will	AUX
ftr-310	1625	11	potentially	potentially	ADV
ftr-310	1625	12	cost	cost	VERB
ftr-310	1625	13	her	her	PRON
ftr-310	1625	14	money	money	NOUN
ftr-310	1625	15	unless	unless	SCONJ
ftr-310	1625	16	her	her	PRON
ftr-310	1625	17	suit	suit	NOUN
ftr-310	1625	18	is	be	AUX
ftr-310	1625	19	meritorious	meritorious	ADJ
ftr-310	1625	20	,	,	PUNCT
ftr-310	1625	21	she	she	PRON
ftr-310	1625	22	will	will	AUX
ftr-310	1625	23	presumably	presumably	ADV
ftr-310	1625	24	think	think	VERB
ftr-310	1625	25	twice	twice	ADV
ftr-310	1625	26	before	before	ADP
ftr-310	1625	27	filing	file	VERB
ftr-310	1625	28	the	the	DET
ftr-310	1625	29	suit	suit	NOUN
ftr-310	1625	30	.	.	PUNCT
ftr-310	1626	1	taxpayers	taxpayer	NOUN
ftr-310	1626	2	already	already	ADV
ftr-310	1626	3	must	must	AUX
ftr-310	1626	4	pay	pay	VERB
ftr-310	1626	5	a	a	DET
ftr-310	1626	6	fee	fee	NOUN
ftr-310	1626	7	to	to	PART
ftr-310	1626	8	access	access	VERB
ftr-310	1626	9	certain	certain	ADJ
ftr-310	1626	10	services	service	NOUN
ftr-310	1626	11	provided	provide	VERB
ftr-310	1626	12	by	by	ADP
ftr-310	1626	13	i.r.s	i.r.	NOUN
ftr-310	1626	14	.	.	PUNCT
ftr-310	1627	1	for	for	ADP
ftr-310	1627	2	example	example	NOUN
ftr-310	1627	3	,	,	PUNCT
ftr-310	1627	4	the	the	DET
ftr-310	1627	5	i.r.s	i.r.	NOUN
ftr-310	1627	6	.	.	PUNCT
ftr-310	1628	1	charges	charge	VERB
ftr-310	1628	2	a	a	DET
ftr-310	1628	3	fee	fee	NOUN
ftr-310	1628	4	to	to	ADP
ftr-310	1628	5	taxpayers	taxpayer	NOUN
ftr-310	1628	6	who	who	PRON
ftr-310	1628	7	request	request	VERB
ftr-310	1628	8	a	a	DET
ftr-310	1628	9	private	private	ADJ
ftr-310	1628	10	letter	letter	NOUN
ftr-310	1628	11	ruling	ruling	NOUN
ftr-310	1628	12	.	.	PUNCT
ftr-310	1629	1	in	in	ADP
ftr-310	1629	2	2013	2013	NUM
ftr-310	1629	3	,	,	PUNCT
ftr-310	1629	4	that	that	DET
ftr-310	1629	5	fee	fee	NOUN
ftr-310	1629	6	is	be	AUX
ftr-310	1629	7	$	$	SYM
ftr-310	1629	8	18,000	18,000	NUM
ftr-310	1629	9	.	.	PUNCT
ftr-310	1630	1	249	249	NUM
ftr-310	1630	2	if	if	SCONJ
ftr-310	1630	3	a	a	DET
ftr-310	1630	4	third	third	ADJ
ftr-310	1630	5	-	-	PUNCT
ftr-310	1630	6	party	party	NOUN
ftr-310	1630	7	taxpayer	taxpayer	NOUN
ftr-310	1630	8	’s	’s	PART
ftr-310	1630	9	ability	ability	NOUN
ftr-310	1630	10	to	to	PART
ftr-310	1630	11	challenge	challenge	VERB
ftr-310	1630	12	i.r.s	i.r.	NOUN
ftr-310	1630	13	.	.	PUNCT
ftr-310	1631	1	actions	action	NOUN
ftr-310	1631	2	were	be	AUX
ftr-310	1631	3	predicated	predicate	VERB
ftr-310	1631	4	on	on	ADP
ftr-310	1631	5	first	first	ADV
ftr-310	1631	6	paying	pay	VERB
ftr-310	1631	7	an	an	DET
ftr-310	1631	8	$	$	SYM
ftr-310	1631	9	18,000	18,000	NUM
ftr-310	1631	10	the	the	DET
ftr-310	1631	11	attenuation	attenuation	NOUN
ftr-310	1631	12	of	of	ADP
ftr-310	1631	13	the	the	DET
ftr-310	1631	14	federal	federal	ADJ
ftr-310	1631	15	taxpayer	taxpayer	PROPN
ftr-310	1631	16	’s	’s	PART
ftr-310	1631	17	interest	interest	NOUN
ftr-310	1631	18	in	in	ADP
ftr-310	1631	19	federal	federal	ADJ
ftr-310	1631	20	expenditures	expenditure	NOUN
ftr-310	1631	21	and	and	CCONJ
ftr-310	1631	22	about	about	ADP
ftr-310	1631	23	the	the	DET
ftr-310	1631	24	flood	flood	NOUN
ftr-310	1631	25	of	of	ADP
ftr-310	1631	26	litigation	litigation	NOUN
ftr-310	1631	27	that	that	PRON
ftr-310	1631	28	would	would	AUX
ftr-310	1631	29	otherwise	otherwise	ADV
ftr-310	1631	30	result	result	VERB
ftr-310	1631	31	.	.	PUNCT
ftr-310	1631	32	”	"	PUNCT
ftr-310	1631	33	)	)	PUNCT
ftr-310	1631	34	;	;	PUNCT
ftr-310	1632	1	pub	pub	NOUN
ftr-310	1632	2	.	.	PUNCT
ftr-310	1633	1	citizen	citizen	PROPN
ftr-310	1633	2	,	,	PUNCT
ftr-310	1633	3	inc	inc	PROPN
ftr-310	1633	4	.	.	PROPN
ftr-310	1634	1	v.	v.	PROPN
ftr-310	1634	2	simon	simon	PROPN
ftr-310	1634	3	,	,	PUNCT
ftr-310	1634	4	539	539	NUM
ftr-310	1634	5	f.2d	f.2d	ADP
ftr-310	1634	6	211	211	NUM
ftr-310	1634	7	,	,	PUNCT
ftr-310	1634	8	218	218	NUM
ftr-310	1634	9	(	(	PUNCT
ftr-310	1634	10	d.c	d.c	PROPN
ftr-310	1634	11	.	.	PROPN
ftr-310	1634	12	cir	cir	PROPN
ftr-310	1634	13	.	.	PROPN
ftr-310	1634	14	1976	1976	NUM
ftr-310	1634	15	)	)	PUNCT
ftr-310	1634	16	(	(	PUNCT
ftr-310	1634	17	“	"	PUNCT
ftr-310	1634	18	what	what	PRON
ftr-310	1634	19	was	be	AUX
ftr-310	1634	20	wrought	work	VERB
ftr-310	1634	21	by	by	ADP
ftr-310	1634	22	the	the	DET
ftr-310	1634	23	flast	flast	ADJ
ftr-310	1634	24	opinion	opinion	NOUN
ftr-310	1634	25	in	in	ADP
ftr-310	1634	26	opening	open	VERB
ftr-310	1634	27	the	the	DET
ftr-310	1634	28	door	door	NOUN
ftr-310	1634	29	to	to	ADP
ftr-310	1634	30	taxpayer	taxpayer	NOUN
ftr-310	1634	31	actions	action	NOUN
ftr-310	1634	32	,	,	PUNCT
ftr-310	1634	33	yet	yet	ADV
ftr-310	1634	34	opening	open	VERB
ftr-310	1634	35	it	it	PRON
ftr-310	1634	36	only	only	ADV
ftr-310	1634	37	part	part	NOUN
ftr-310	1634	38	way	way	NOUN
ftr-310	1634	39	was	be	AUX
ftr-310	1634	40	pragmatic	pragmatic	ADJ
ftr-310	1634	41	in	in	ADP
ftr-310	1634	42	result	result	NOUN
ftr-310	1634	43	,	,	PUNCT
ftr-310	1634	44	avoiding	avoid	VERB
ftr-310	1634	45	the	the	DET
ftr-310	1634	46	flood	flood	NOUN
ftr-310	1634	47	of	of	ADP
ftr-310	1634	48	all	all	DET
ftr-310	1634	49	manner	manner	NOUN
ftr-310	1634	50	of	of	ADP
ftr-310	1634	51	taxpayer	taxpayer	NOUN
ftr-310	1634	52	actions	action	NOUN
ftr-310	1634	53	.	.	PUNCT
ftr-310	1634	54	”	"	PUNCT
ftr-310	1634	55	)	)	PUNCT
ftr-310	1634	56	.	.	PUNCT
ftr-310	1635	1	245	245	NUM
ftr-310	1635	2	.	.	PUNCT
ftr-310	1636	1	see	see	VERB
ftr-310	1636	2	,	,	PUNCT
ftr-310	1636	3	e.g.	e.g.	ADV
ftr-310	1636	4	,	,	PUNCT
ftr-310	1636	5	kenneth	kenneth	PROPN
ftr-310	1636	6	culp	culp	PROPN
ftr-310	1636	7	davis	davis	PROPN
ftr-310	1636	8	,	,	PUNCT
ftr-310	1636	9	standing	standing	NOUN
ftr-310	1636	10	:	:	PUNCT
ftr-310	1636	11	taxpayers	taxpayer	NOUN
ftr-310	1636	12	and	and	CCONJ
ftr-310	1636	13	others	other	NOUN
ftr-310	1636	14	,	,	PUNCT
ftr-310	1636	15	35	35	NUM
ftr-310	1636	16	u.	u.	NOUN
ftr-310	1636	17	chi	chi	PROPN
ftr-310	1636	18	.	.	PUNCT
ftr-310	1637	1	l.	l.	PROPN
ftr-310	1637	2	rev	rev	PROPN
ftr-310	1637	3	.	.	PROPN
ftr-310	1637	4	601	601	NUM
ftr-310	1637	5	,	,	PUNCT
ftr-310	1637	6	634	634	NUM
ftr-310	1637	7	(	(	PUNCT
ftr-310	1637	8	1968	1968	NUM
ftr-310	1637	9	)	)	PUNCT
ftr-310	1637	10	(	(	PUNCT
ftr-310	1637	11	“	"	PUNCT
ftr-310	1637	12	supreme	supreme	PROPN
ftr-310	1637	13	court	court	PROPN
ftr-310	1637	14	law	law	NOUN
ftr-310	1637	15	from	from	ADP
ftr-310	1637	16	1899	1899	NUM
ftr-310	1637	17	to	to	ADP
ftr-310	1637	18	1923	1923	NUM
ftr-310	1637	19	allowed	allow	VERB
ftr-310	1637	20	federal	federal	ADJ
ftr-310	1637	21	taxpayers	taxpayer	NOUN
ftr-310	1637	22	to	to	PART
ftr-310	1637	23	challenge	challenge	VERB
ftr-310	1637	24	federal	federal	ADJ
ftr-310	1637	25	disbursements	disbursement	NOUN
ftr-310	1637	26	,	,	PUNCT
ftr-310	1637	27	with	with	ADP
ftr-310	1637	28	no	no	DET
ftr-310	1637	29	resulting	result	VERB
ftr-310	1637	30	flood	flood	NOUN
ftr-310	1637	31	of	of	ADP
ftr-310	1637	32	litigation	litigation	NOUN
ftr-310	1637	33	.	.	PUNCT
ftr-310	1637	34	.	.	PUNCT
ftr-310	1637	35	.	.	PUNCT
ftr-310	1637	36	.	.	PUNCT
ftr-310	1637	37	”	"	PUNCT
ftr-310	1637	38	)	)	PUNCT
ftr-310	1637	39	.	.	PUNCT
ftr-310	1638	1	246	246	NUM
ftr-310	1638	2	.	.	PUNCT
ftr-310	1639	1	in	in	ADP
ftr-310	1639	2	2000	2000	NUM
ftr-310	1639	3	,	,	PUNCT
ftr-310	1639	4	the	the	DET
ftr-310	1639	5	code	code	NOUN
ftr-310	1639	6	contained	contain	VERB
ftr-310	1639	7	approximately	approximately	ADV
ftr-310	1639	8	1.4	1.4	NUM
ftr-310	1639	9	million	million	NUM
ftr-310	1639	10	words	word	NOUN
ftr-310	1639	11	,	,	PUNCT
ftr-310	1639	12	while	while	SCONJ
ftr-310	1639	13	the	the	DET
ftr-310	1639	14	treasury	treasury	PROPN
ftr-310	1639	15	regulations	regulation	NOUN
ftr-310	1639	16	added	add	VERB
ftr-310	1639	17	another	another	DET
ftr-310	1639	18	8	8	NUM
ftr-310	1639	19	million	million	NUM
ftr-310	1639	20	words	word	NOUN
ftr-310	1639	21	.	.	PUNCT
ftr-310	1640	1	michael	michael	PROPN
ftr-310	1640	2	j.	j.	PROPN
ftr-310	1640	3	graetz	graetz	PROPN
ftr-310	1640	4	,	,	PUNCT
ftr-310	1640	5	100	100	NUM
ftr-310	1640	6	million	million	NUM
ftr-310	1640	7	unnecessary	unnecessary	ADJ
ftr-310	1640	8	returns	return	NOUN
ftr-310	1640	9	:	:	PUNCT
ftr-310	1640	10	a	a	DET
ftr-310	1640	11	fresh	fresh	ADJ
ftr-310	1640	12	start	start	NOUN
ftr-310	1640	13	for	for	ADP
ftr-310	1640	14	the	the	DET
ftr-310	1640	15	u.s	u.s	PROPN
ftr-310	1640	16	.	.	PROPN
ftr-310	1640	17	tax	tax	NOUN
ftr-310	1640	18	system	system	NOUN
ftr-310	1640	19	,	,	PUNCT
ftr-310	1640	20	112	112	NUM
ftr-310	1640	21	yale	yale	PROPN
ftr-310	1640	22	l.j	l.j	PROPN
ftr-310	1640	23	.	.	PROPN
ftr-310	1640	24	261	261	NUM
ftr-310	1640	25	,	,	PUNCT
ftr-310	1640	26	273–74	273–74	NUM
ftr-310	1640	27	(	(	PUNCT
ftr-310	1640	28	2002	2002	NUM
ftr-310	1640	29	)	)	PUNCT
ftr-310	1640	30	.	.	PUNCT
ftr-310	1641	1	in	in	ADP
ftr-310	1641	2	addition	addition	NOUN
ftr-310	1641	3	,	,	PUNCT
ftr-310	1641	4	in	in	ADP
ftr-310	1641	5	2000	2000	NUM
ftr-310	1641	6	,	,	PUNCT
ftr-310	1641	7	the	the	DET
ftr-310	1641	8	i.r.s	i.r.s	NOUN
ftr-310	1641	9	.	.	PUNCT
ftr-310	1642	1	published	publish	VERB
ftr-310	1642	2	thousands	thousand	NOUN
ftr-310	1642	3	of	of	ADP
ftr-310	1642	4	pieces	piece	NOUN
ftr-310	1642	5	of	of	ADP
ftr-310	1642	6	administrative	administrative	ADJ
ftr-310	1642	7	guidance	guidance	NOUN
ftr-310	1642	8	.	.	PUNCT
ftr-310	1643	1	i	i	PRON
ftr-310	1643	2	d.	d.	PROPN
ftr-310	1643	3	at	at	ADP
ftr-310	1643	4	274	274	NUM
ftr-310	1643	5	.	.	PUNCT
ftr-310	1643	6	247	247	NUM
ftr-310	1643	7	.	.	PUNCT
ftr-310	1644	1	see	see	VERB
ftr-310	1644	2	united	united	PROPN
ftr-310	1644	3	states	states	PROPN
ftr-310	1644	4	v.	v.	ADP
ftr-310	1644	5	second	second	PROPN
ftr-310	1644	6	nat’l	nat’l	PROPN
ftr-310	1644	7	bank	bank	PROPN
ftr-310	1644	8	of	of	ADP
ftr-310	1644	9	n.	n.	PROPN
ftr-310	1644	10	miami	miami	PROPN
ftr-310	1644	11	,	,	PUNCT
ftr-310	1644	12	502	502	NUM
ftr-310	1644	13	f.2d	f.2d	NOUN
ftr-310	1644	14	535	535	NUM
ftr-310	1644	15	,	,	PUNCT
ftr-310	1644	16	549	549	NUM
ftr-310	1644	17	(	(	PUNCT
ftr-310	1644	18	5th	5th	ADJ
ftr-310	1644	19	cir	cir	NOUN
ftr-310	1644	20	.	.	PROPN
ftr-310	1644	21	1974	1974	NUM
ftr-310	1644	22	)	)	PUNCT
ftr-310	1644	23	(	(	PUNCT
ftr-310	1644	24	“	"	PUNCT
ftr-310	1644	25	this	this	DET
ftr-310	1644	26	case	case	NOUN
ftr-310	1644	27	has	have	AUX
ftr-310	1644	28	required	require	VERB
ftr-310	1644	29	us	we	PRON
ftr-310	1644	30	to	to	PART
ftr-310	1644	31	explore	explore	VERB
ftr-310	1644	32	one	one	NUM
ftr-310	1644	33	of	of	ADP
ftr-310	1644	34	the	the	DET
ftr-310	1644	35	lesser	lesser	ADV
ftr-310	1644	36	known	know	VERB
ftr-310	1644	37	chambers	chamber	NOUN
ftr-310	1644	38	in	in	ADP
ftr-310	1644	39	a	a	DET
ftr-310	1644	40	labyrinthine	labyrinthine	ADJ
ftr-310	1644	41	internal	internal	PROPN
ftr-310	1644	42	revenue	revenue	NOUN
ftr-310	1644	43	code	code	NOUN
ftr-310	1644	44	honeycombed	honeycomb	VERB
ftr-310	1644	45	with	with	ADP
ftr-310	1644	46	obscure	obscure	ADJ
ftr-310	1644	47	passageways	passageway	NOUN
ftr-310	1644	48	.	.	PUNCT
ftr-310	1644	49	”	"	PUNCT
ftr-310	1644	50	)	)	PUNCT
ftr-310	1644	51	.	.	PUNCT
ftr-310	1645	1	248	248	NUM
ftr-310	1645	2	.	.	PUNCT
ftr-310	1646	1	joel	joel	PROPN
ftr-310	1646	2	slemrod	slemrod	PROPN
ftr-310	1646	3	&	&	CCONJ
ftr-310	1646	4	jon	jon	PROPN
ftr-310	1646	5	bakija	bakija	PROPN
ftr-310	1646	6	,	,	PUNCT
ftr-310	1646	7	taxing	tax	VERB
ftr-310	1646	8	ourselves	ourselves	PRON
ftr-310	1646	9	:	:	PUNCT
ftr-310	1646	10	a	a	DET
ftr-310	1646	11	citizen	citizen	NOUN
ftr-310	1646	12	’s	’s	PART
ftr-310	1646	13	guide	guide	NOUN
ftr-310	1646	14	to	to	ADP
ftr-310	1646	15	the	the	DET
ftr-310	1646	16	debate	debate	NOUN
ftr-310	1646	17	over	over	ADP
ftr-310	1646	18	taxes	taxis	NOUN
ftr-310	1646	19	160	160	NUM
ftr-310	1646	20	(	(	PUNCT
ftr-310	1646	21	4th	4th	ADJ
ftr-310	1646	22	ed	ed	NOUN
ftr-310	1646	23	.	.	PROPN
ftr-310	1646	24	2008	2008	NUM
ftr-310	1646	25	)	)	PUNCT
ftr-310	1646	26	(	(	PUNCT
ftr-310	1646	27	“	"	PUNCT
ftr-310	1646	28	[	[	X
ftr-310	1646	29	the	the	DET
ftr-310	1646	30	i.r.s	i.r.	NOUN
ftr-310	1646	31	.	.	PROPN
ftr-310	1646	32	’s	’s	PART
ftr-310	1646	33	administrative	administrative	ADJ
ftr-310	1646	34	costs	cost	NOUN
ftr-310	1646	35	in	in	ADP
ftr-310	1646	36	enforcing	enforce	VERB
ftr-310	1646	37	the	the	DET
ftr-310	1646	38	code	code	NOUN
ftr-310	1646	39	are	be	AUX
ftr-310	1646	40	]	]	PUNCT
ftr-310	1646	41	dwarfed	dwarfed	ADJ
ftr-310	1646	42	by	by	ADP
ftr-310	1646	43	the	the	DET
ftr-310	1646	44	costs	cost	NOUN
ftr-310	1646	45	borne	bear	VERB
ftr-310	1646	46	directly	directly	ADV
ftr-310	1646	47	by	by	ADP
ftr-310	1646	48	taxpayers	taxpayer	NOUN
ftr-310	1646	49	,	,	PUNCT
ftr-310	1646	50	known	know	VERB
ftr-310	1646	51	as	as	ADP
ftr-310	1646	52	compliance	compliance	NOUN
ftr-310	1646	53	costs	cost	NOUN
ftr-310	1646	54	.	.	PUNCT
ftr-310	1646	55	”	"	PUNCT
ftr-310	1646	56	)	)	PUNCT
ftr-310	1646	57	.	.	PUNCT
ftr-310	1647	1	249	249	NUM
ftr-310	1647	2	.	.	PUNCT
ftr-310	1647	3	rev	rev	PROPN
ftr-310	1647	4	.	.	PROPN
ftr-310	1647	5	proc	proc	PROPN
ftr-310	1647	6	.	.	PUNCT
ftr-310	1648	1	2013	2013	NUM
ftr-310	1648	2	-	-	SYM
ftr-310	1648	3	1	1	NUM
ftr-310	1648	4	,	,	PUNCT
ftr-310	1648	5	2013	2013	NUM
ftr-310	1648	6	-	-	SYM
ftr-310	1648	7	1	1	NUM
ftr-310	1648	8	i.r.b	i.r.b	NOUN
ftr-310	1648	9	.	.	NOUN
ftr-310	1649	1	1	1	NUM
ftr-310	1649	2	,	,	PUNCT
ftr-310	1649	3	68	68	NUM
ftr-310	1649	4	.	.	NUM
ftr-310	1650	1	268	268	NUM
ftr-310	1650	2	florida	florida	PROPN
ftr-310	1650	3	tax	tax	NOUN
ftr-310	1650	4	review	review	NOUN
ftr-310	1650	5	[	[	X
ftr-310	1650	6	vol	vol	NOUN
ftr-310	1650	7	.	.	NOUN
ftr-310	1650	8	14:6	14:6	NUM
ftr-310	1650	9	fee	fee	NOUN
ftr-310	1650	10	,	,	PUNCT
ftr-310	1650	11	even	even	ADV
ftr-310	1650	12	assuming	assume	VERB
ftr-310	1650	13	the	the	DET
ftr-310	1650	14	fee	fee	NOUN
ftr-310	1650	15	would	would	AUX
ftr-310	1650	16	be	be	AUX
ftr-310	1650	17	refunded	refund	VERB
ftr-310	1650	18	if	if	SCONJ
ftr-310	1650	19	the	the	DET
ftr-310	1650	20	taxpayer	taxpayer	NOUN
ftr-310	1650	21	won	win	VERB
ftr-310	1650	22	,	,	PUNCT
ftr-310	1650	23	taxpayers	taxpayer	NOUN
ftr-310	1650	24	would	would	AUX
ftr-310	1650	25	face	face	VERB
ftr-310	1650	26	a	a	DET
ftr-310	1650	27	serious	serious	ADJ
ftr-310	1650	28	impediment	impediment	NOUN
ftr-310	1650	29	to	to	ADP
ftr-310	1650	30	suing	sue	VERB
ftr-310	1650	31	.	.	PUNCT
ftr-310	1651	1	only	only	ADV
ftr-310	1651	2	taxpayers	taxpayer	NOUN
ftr-310	1651	3	with	with	ADP
ftr-310	1651	4	sufficient	sufficient	ADJ
ftr-310	1651	5	resources	resource	NOUN
ftr-310	1651	6	would	would	AUX
ftr-310	1651	7	be	be	AUX
ftr-310	1651	8	able	able	ADJ
ftr-310	1651	9	to	to	PART
ftr-310	1651	10	sue	sue	VERB
ftr-310	1651	11	,	,	PUNCT
ftr-310	1651	12	and	and	CCONJ
ftr-310	1651	13	they	they	PRON
ftr-310	1651	14	would	would	AUX
ftr-310	1651	15	only	only	ADV
ftr-310	1651	16	do	do	VERB
ftr-310	1651	17	so	so	ADV
ftr-310	1651	18	if	if	SCONJ
ftr-310	1651	19	they	they	PRON
ftr-310	1651	20	believed	believe	VERB
ftr-310	1651	21	their	their	PRON
ftr-310	1651	22	case	case	NOUN
ftr-310	1651	23	meritorious	meritorious	NOUN
ftr-310	1651	24	.	.	PUNCT
ftr-310	1652	1	limiting	limit	VERB
ftr-310	1652	2	the	the	DET
ftr-310	1652	3	pool	pool	NOUN
ftr-310	1652	4	of	of	ADP
ftr-310	1652	5	potential	potential	ADJ
ftr-310	1652	6	litigants	litigant	NOUN
ftr-310	1652	7	is	be	AUX
ftr-310	1652	8	in	in	ADP
ftr-310	1652	9	line	line	NOUN
ftr-310	1652	10	with	with	ADP
ftr-310	1652	11	the	the	DET
ftr-310	1652	12	goals	goal	NOUN
ftr-310	1652	13	of	of	ADP
ftr-310	1652	14	this	this	DET
ftr-310	1652	15	article	article	NOUN
ftr-310	1652	16	.	.	PUNCT
ftr-310	1653	1	there	there	PRON
ftr-310	1653	2	are	be	VERB
ftr-310	1653	3	a	a	DET
ftr-310	1653	4	number	number	NOUN
ftr-310	1653	5	of	of	ADP
ftr-310	1653	6	groups	group	NOUN
ftr-310	1653	7	,	,	PUNCT
ftr-310	1653	8	across	across	ADP
ftr-310	1653	9	the	the	DET
ftr-310	1653	10	political	political	ADJ
ftr-310	1653	11	spectrum	spectrum	NOUN
ftr-310	1653	12	,	,	PUNCT
ftr-310	1653	13	that	that	PRON
ftr-310	1653	14	are	be	AUX
ftr-310	1653	15	interested	interested	ADJ
ftr-310	1653	16	in	in	ADP
ftr-310	1653	17	the	the	DET
ftr-310	1653	18	proper	proper	ADJ
ftr-310	1653	19	administration	administration	NOUN
ftr-310	1653	20	of	of	ADP
ftr-310	1653	21	the	the	DET
ftr-310	1653	22	tax	tax	NOUN
ftr-310	1653	23	law	law	NOUN
ftr-310	1653	24	,	,	PUNCT
ftr-310	1653	25	including	include	VERB
ftr-310	1653	26	tax	tax	NOUN
ftr-310	1653	27	analysts	analyst	NOUN
ftr-310	1653	28	,	,	PUNCT
ftr-310	1653	29	250	250	NUM
ftr-310	1653	30	americans	americans	PROPN
ftr-310	1653	31	for	for	ADP
ftr-310	1653	32	tax	tax	NOUN
ftr-310	1653	33	reform	reform	NOUN
ftr-310	1653	34	,	,	PUNCT
ftr-310	1653	35	251	251	NUM
ftr-310	1653	36	the	the	DET
ftr-310	1653	37	tax	tax	NOUN
ftr-310	1653	38	policy	policy	NOUN
ftr-310	1653	39	center	center	NOUN
ftr-310	1653	40	,	,	PUNCT
ftr-310	1653	41	252	252	NUM
ftr-310	1653	42	and	and	CCONJ
ftr-310	1653	43	the	the	DET
ftr-310	1653	44	tax	tax	NOUN
ftr-310	1653	45	foundation	foundation	NOUN
ftr-310	1653	46	.	.	PUNCT
ftr-310	1654	1	253	253	NUM
ftr-310	1654	2	ideally	ideally	ADV
ftr-310	1654	3	,	,	PUNCT
ftr-310	1654	4	groups	group	NOUN
ftr-310	1654	5	such	such	ADJ
ftr-310	1654	6	as	as	ADP
ftr-310	1654	7	these	these	PRON
ftr-310	1654	8	,	,	PUNCT
ftr-310	1654	9	with	with	ADP
ftr-310	1654	10	knowledge	knowledge	NOUN
ftr-310	1654	11	of	of	ADP
ftr-310	1654	12	and	and	CCONJ
ftr-310	1654	13	interest	interest	NOUN
ftr-310	1654	14	in	in	ADP
ftr-310	1654	15	the	the	DET
ftr-310	1654	16	tax	tax	NOUN
ftr-310	1654	17	law	law	NOUN
ftr-310	1654	18	,	,	PUNCT
ftr-310	1654	19	should	should	AUX
ftr-310	1654	20	pursue	pursue	VERB
ftr-310	1654	21	i.r.s	i.r.	NOUN
ftr-310	1654	22	.	.	PUNCT
ftr-310	1655	1	abuse	abuse	NOUN
ftr-310	1655	2	of	of	ADP
ftr-310	1655	3	the	the	DET
ftr-310	1655	4	tax	tax	NOUN
ftr-310	1655	5	system	system	NOUN
ftr-310	1655	6	in	in	ADP
ftr-310	1655	7	this	this	DET
ftr-310	1655	8	fire	fire	NOUN
ftr-310	1655	9	-	-	PUNCT
ftr-310	1655	10	alarm	alarm	NOUN
ftr-310	1655	11	oversight	oversight	NOUN
ftr-310	1655	12	regime	regime	NOUN
ftr-310	1655	13	.	.	PUNCT
ftr-310	1656	1	charging	charge	VERB
ftr-310	1656	2	a	a	DET
ftr-310	1656	3	fee	fee	NOUN
ftr-310	1656	4	would	would	AUX
ftr-310	1656	5	be	be	AUX
ftr-310	1656	6	a	a	DET
ftr-310	1656	7	rough	rough	ADJ
ftr-310	1656	8	method	method	NOUN
ftr-310	1656	9	of	of	ADP
ftr-310	1656	10	ensuring	ensure	VERB
ftr-310	1656	11	that	that	SCONJ
ftr-310	1656	12	only	only	ADV
ftr-310	1656	13	such	such	ADJ
ftr-310	1656	14	highly	highly	ADV
ftr-310	1656	15	-	-	PUNCT
ftr-310	1656	16	motivated	motivate	VERB
ftr-310	1656	17	organizations	organization	NOUN
ftr-310	1656	18	became	become	VERB
ftr-310	1656	19	involved	involve	VERB
ftr-310	1656	20	.	.	PUNCT
ftr-310	1657	1	a	a	DET
ftr-310	1657	2	fee	fee	NOUN
ftr-310	1657	3	to	to	PART
ftr-310	1657	4	challenge	challenge	VERB
ftr-310	1657	5	the	the	DET
ftr-310	1657	6	i.r.s	i.r.	NOUN
ftr-310	1657	7	.	.	PUNCT
ftr-310	1657	8	is	be	AUX
ftr-310	1657	9	significantly	significantly	ADV
ftr-310	1657	10	problematic	problematic	ADJ
ftr-310	1657	11	,	,	PUNCT
ftr-310	1657	12	however	however	ADV
ftr-310	1657	13	.	.	PUNCT
ftr-310	1658	1	while	while	SCONJ
ftr-310	1658	2	the	the	DET
ftr-310	1658	3	government	government	NOUN
ftr-310	1658	4	can	can	AUX
ftr-310	1658	5	charge	charge	VERB
ftr-310	1658	6	fees	fee	NOUN
ftr-310	1658	7	,	,	PUNCT
ftr-310	1658	8	even	even	ADV
ftr-310	1658	9	where	where	SCONJ
ftr-310	1658	10	the	the	DET
ftr-310	1658	11	service	service	NOUN
ftr-310	1658	12	provided	provide	VERB
ftr-310	1658	13	redounds	redound	NOUN
ftr-310	1658	14	to	to	ADP
ftr-310	1658	15	the	the	DET
ftr-310	1658	16	benefit	benefit	NOUN
ftr-310	1658	17	of	of	ADP
ftr-310	1658	18	the	the	DET
ftr-310	1658	19	public	public	NOUN
ftr-310	1658	20	at	at	ADP
ftr-310	1658	21	large	large	ADJ
ftr-310	1658	22	,	,	PUNCT
ftr-310	1658	23	those	those	PRON
ftr-310	1658	24	who	who	PRON
ftr-310	1658	25	pay	pay	VERB
ftr-310	1658	26	the	the	DET
ftr-310	1658	27	fees	fee	NOUN
ftr-310	1658	28	must	must	AUX
ftr-310	1658	29	receive	receive	VERB
ftr-310	1658	30	“	"	PUNCT
ftr-310	1658	31	a	a	DET
ftr-310	1658	32	special	special	ADJ
ftr-310	1658	33	benefit	benefit	NOUN
ftr-310	1658	34	,	,	PUNCT
ftr-310	1658	35	above	above	ADV
ftr-310	1658	36	and	and	CCONJ
ftr-310	1658	37	beyond	beyond	ADP
ftr-310	1658	38	that	that	PRON
ftr-310	1658	39	which	which	PRON
ftr-310	1658	40	accrues	accrue	VERB
ftr-310	1658	41	to	to	ADP
ftr-310	1658	42	the	the	DET
ftr-310	1658	43	public	public	NOUN
ftr-310	1658	44	at	at	ADP
ftr-310	1658	45	large	large	ADJ
ftr-310	1658	46	.	.	PUNCT
ftr-310	1658	47	.	.	PUNCT
ftr-310	1658	48	.	.	PUNCT
ftr-310	1659	1	.	.	PUNCT
ftr-310	1659	2	”	"	PUNCT
ftr-310	1660	1	254	254	NUM
ftr-310	1660	2	it	it	PRON
ftr-310	1660	3	is	be	AUX
ftr-310	1660	4	not	not	PART
ftr-310	1660	5	clear	clear	ADJ
ftr-310	1660	6	what	what	PRON
ftr-310	1660	7	special	special	ADJ
ftr-310	1660	8	benefit	benefit	NOUN
ftr-310	1660	9	,	,	PUNCT
ftr-310	1660	10	over	over	ADV
ftr-310	1660	11	and	and	CCONJ
ftr-310	1660	12	above	above	ADP
ftr-310	1660	13	an	an	DET
ftr-310	1660	14	improved	improved	ADJ
ftr-310	1660	15	tax	tax	NOUN
ftr-310	1660	16	system	system	NOUN
ftr-310	1660	17	,	,	PUNCT
ftr-310	1660	18	a	a	DET
ftr-310	1660	19	third	third	ADJ
ftr-310	1660	20	-	-	PUNCT
ftr-310	1660	21	party	party	NOUN
ftr-310	1660	22	challenger	challenger	NOUN
ftr-310	1660	23	would	would	AUX
ftr-310	1660	24	receive	receive	VERB
ftr-310	1660	25	.	.	PUNCT
ftr-310	1661	1	rather	rather	ADV
ftr-310	1661	2	than	than	ADP
ftr-310	1661	3	imposing	impose	VERB
ftr-310	1661	4	a	a	DET
ftr-310	1661	5	fee	fee	NOUN
ftr-310	1661	6	,	,	PUNCT
ftr-310	1661	7	then	then	ADV
ftr-310	1661	8	,	,	PUNCT
ftr-310	1661	9	perhaps	perhaps	ADV
ftr-310	1661	10	it	it	PRON
ftr-310	1661	11	would	would	AUX
ftr-310	1661	12	make	make	VERB
ftr-310	1661	13	more	more	ADJ
ftr-310	1661	14	sense	sense	NOUN
ftr-310	1661	15	to	to	PART
ftr-310	1661	16	impose	impose	VERB
ftr-310	1661	17	a	a	DET
ftr-310	1661	18	fine	fine	NOUN
ftr-310	1661	19	on	on	ADP
ftr-310	1661	20	a	a	DET
ftr-310	1661	21	taxpayer	taxpayer	NOUN
ftr-310	1661	22	-	-	PUNCT
ftr-310	1661	23	challenger	challenger	NOUN
ftr-310	1661	24	who	who	PRON
ftr-310	1661	25	loses	lose	VERB
ftr-310	1661	26	the	the	DET
ftr-310	1661	27	challenge	challenge	NOUN
ftr-310	1661	28	.	.	PUNCT
ftr-310	1662	1	the	the	DET
ftr-310	1662	2	code	code	NOUN
ftr-310	1662	3	allows	allow	VERB
ftr-310	1662	4	the	the	DET
ftr-310	1662	5	tax	tax	NOUN
ftr-310	1662	6	court	court	NOUN
ftr-310	1662	7	to	to	PART
ftr-310	1662	8	impose	impose	VERB
ftr-310	1662	9	a	a	DET
ftr-310	1662	10	penalty	penalty	NOUN
ftr-310	1662	11	of	of	ADP
ftr-310	1662	12	up	up	ADP
ftr-310	1662	13	to	to	PART
ftr-310	1662	14	$	$	SYM
ftr-310	1662	15	25,000	25,000	NUM
ftr-310	1662	16	on	on	ADP
ftr-310	1662	17	taxpayers	taxpayer	NOUN
ftr-310	1662	18	who	who	PRON
ftr-310	1662	19	maintain	maintain	VERB
ftr-310	1662	20	proceedings	proceeding	NOUN
ftr-310	1662	21	primarily	primarily	ADV
ftr-310	1662	22	for	for	ADP
ftr-310	1662	23	delay	delay	NOUN
ftr-310	1662	24	,	,	PUNCT
ftr-310	1662	25	who	who	PRON
ftr-310	1662	26	advance	advance	VERB
ftr-310	1662	27	frivolous	frivolous	ADJ
ftr-310	1662	28	claims	claim	NOUN
ftr-310	1662	29	,	,	PUNCT
ftr-310	1662	30	or	or	CCONJ
ftr-310	1662	31	who	who	PRON
ftr-310	1662	32	have	have	AUX
ftr-310	1662	33	failed	fail	VERB
ftr-310	1662	34	to	to	PART
ftr-310	1662	35	pursue	pursue	VERB
ftr-310	1662	36	available	available	ADJ
ftr-310	1662	37	administrative	administrative	ADJ
ftr-310	1662	38	remedies	remedy	NOUN
ftr-310	1662	39	.	.	PUNCT
ftr-310	1663	1	255	255	NUM
ftr-310	1664	1	the	the	DET
ftr-310	1664	2	tax	tax	NOUN
ftr-310	1664	3	law	law	NOUN
ftr-310	1664	4	could	could	AUX
ftr-310	1664	5	similarly	similarly	ADV
ftr-310	1664	6	provide	provide	VERB
ftr-310	1664	7	for	for	ADP
ftr-310	1664	8	penalties	penalty	NOUN
ftr-310	1664	9	where	where	SCONJ
ftr-310	1664	10	a	a	DET
ftr-310	1664	11	third	third	ADJ
ftr-310	1664	12	-	-	PUNCT
ftr-310	1664	13	party	party	NOUN
ftr-310	1664	14	’s	’s	PART
ftr-310	1664	15	challenge	challenge	NOUN
ftr-310	1664	16	of	of	ADP
ftr-310	1664	17	the	the	DET
ftr-310	1664	18	i.r.s	i.r.	NOUN
ftr-310	1664	19	.	.	PUNCT
ftr-310	1665	1	was	be	AUX
ftr-310	1665	2	not	not	PART
ftr-310	1665	3	reasonably	reasonably	ADV
ftr-310	1665	4	likely	likely	ADJ
ftr-310	1665	5	to	to	PART
ftr-310	1665	6	succeed	succeed	VERB
ftr-310	1665	7	.	.	PUNCT
ftr-310	1666	1	256	256	NUM
ftr-310	1666	2	though	though	SCONJ
ftr-310	1666	3	the	the	DET
ftr-310	1666	4	risk	risk	NOUN
ftr-310	1666	5	of	of	ADP
ftr-310	1666	6	penalty	penalty	NOUN
ftr-310	1666	7	provides	provide	VERB
ftr-310	1666	8	a	a	DET
ftr-310	1666	9	less	less	ADV
ftr-310	1666	10	-	-	PUNCT
ftr-310	1666	11	direct	direct	ADJ
ftr-310	1666	12	deterrent	deterrent	NOUN
ftr-310	1666	13	to	to	ADP
ftr-310	1666	14	frivolous	frivolous	ADJ
ftr-310	1666	15	actions	action	NOUN
ftr-310	1666	16	than	than	ADP
ftr-310	1666	17	an	an	DET
ftr-310	1666	18	upfront	upfront	ADJ
ftr-310	1666	19	fee	fee	NOUN
ftr-310	1666	20	250	250	NUM
ftr-310	1666	21	.	.	PUNCT
ftr-310	1667	1	tax	tax	NOUN
ftr-310	1667	2	analysts	analyst	NOUN
ftr-310	1667	3	“	"	PUNCT
ftr-310	1667	4	was	be	AUX
ftr-310	1667	5	established	establish	VERB
ftr-310	1667	6	to	to	PART
ftr-310	1667	7	defend	defend	VERB
ftr-310	1667	8	the	the	DET
ftr-310	1667	9	public	public	ADJ
ftr-310	1667	10	interest	interest	NOUN
ftr-310	1667	11	in	in	ADP
ftr-310	1667	12	a	a	DET
ftr-310	1667	13	policy	policy	NOUN
ftr-310	1667	14	arena	arena	NOUN
ftr-310	1667	15	shot	shoot	VERB
ftr-310	1667	16	through	through	ADP
ftr-310	1667	17	with	with	ADP
ftr-310	1667	18	private	private	ADJ
ftr-310	1667	19	influence	influence	NOUN
ftr-310	1667	20	.	.	PUNCT
ftr-310	1667	21	”	"	PUNCT
ftr-310	1668	1	tax	tax	NOUN
ftr-310	1668	2	analysts	analyst	NOUN
ftr-310	1668	3	,	,	PUNCT
ftr-310	1668	4	history	history	NOUN
ftr-310	1668	5	of	of	ADP
ftr-310	1668	6	tax	tax	NOUN
ftr-310	1668	7	analysts	analyst	NOUN
ftr-310	1668	8	,	,	PUNCT
ftr-310	1668	9	http://wwwtaxanalysts.com/www/website.nsf/web/historyoftax	http://wwwtaxanalysts.com/www/website.nsf/web/historyoftax	NOUN
ftr-310	1668	10	analysts?opendocument	analysts?opendocument	PROPN
ftr-310	1668	11	(	(	PUNCT
ftr-310	1668	12	last	last	ADJ
ftr-310	1668	13	visited	visit	VERB
ftr-310	1668	14	may	may	AUX
ftr-310	1668	15	29	29	NUM
ftr-310	1668	16	,	,	PUNCT
ftr-310	1668	17	2013	2013	NUM
ftr-310	1668	18	)	)	PUNCT
ftr-310	1668	19	.	.	PUNCT
ftr-310	1669	1	251	251	NUM
ftr-310	1669	2	.	.	PUNCT
ftr-310	1670	1	americans	americans	PROPN
ftr-310	1670	2	for	for	ADP
ftr-310	1670	3	tax	tax	NOUN
ftr-310	1670	4	reform	reform	NOUN
ftr-310	1670	5	lobbies	lobby	NOUN
ftr-310	1670	6	for	for	ADP
ftr-310	1670	7	a	a	DET
ftr-310	1670	8	“	"	PUNCT
ftr-310	1670	9	system	system	NOUN
ftr-310	1670	10	in	in	ADP
ftr-310	1670	11	which	which	PRON
ftr-310	1670	12	taxes	taxis	NOUN
ftr-310	1670	13	are	be	AUX
ftr-310	1670	14	simpler	simple	ADJ
ftr-310	1670	15	,	,	PUNCT
ftr-310	1670	16	flatter	flatter	NOUN
ftr-310	1670	17	,	,	PUNCT
ftr-310	1670	18	more	more	ADV
ftr-310	1670	19	visible	visible	ADJ
ftr-310	1670	20	,	,	PUNCT
ftr-310	1670	21	and	and	CCONJ
ftr-310	1670	22	lower	low	ADJ
ftr-310	1670	23	than	than	SCONJ
ftr-310	1670	24	they	they	PRON
ftr-310	1670	25	are	be	AUX
ftr-310	1670	26	today	today	NOUN
ftr-310	1670	27	.	.	PUNCT
ftr-310	1670	28	”	"	PUNCT
ftr-310	1671	1	americans	americans	PROPN
ftr-310	1671	2	for	for	ADP
ftr-310	1671	3	tax	tax	NOUN
ftr-310	1671	4	reform	reform	NOUN
ftr-310	1671	5	,	,	PUNCT
ftr-310	1671	6	about	about	ADP
ftr-310	1671	7	americans	americans	PROPN
ftr-310	1671	8	for	for	ADP
ftr-310	1671	9	tax	tax	NOUN
ftr-310	1671	10	reform	reform	NOUN
ftr-310	1671	11	,	,	PUNCT
ftr-310	1671	12	http://www.atr.org/about	http://www.atr.org/about	ADP
ftr-310	1671	13	.	.	PUNCT
ftr-310	1671	14	252	252	NUM
ftr-310	1671	15	.	.	PUNCT
ftr-310	1672	1	the	the	DET
ftr-310	1672	2	tax	tax	NOUN
ftr-310	1672	3	policy	policy	NOUN
ftr-310	1672	4	center	center	NOUN
ftr-310	1672	5	“	"	PUNCT
ftr-310	1672	6	provides	provide	VERB
ftr-310	1672	7	timely	timely	ADJ
ftr-310	1672	8	,	,	PUNCT
ftr-310	1672	9	accessible	accessible	ADJ
ftr-310	1672	10	analysis	analysis	NOUN
ftr-310	1672	11	and	and	CCONJ
ftr-310	1672	12	facts	fact	NOUN
ftr-310	1672	13	about	about	ADP
ftr-310	1672	14	tax	tax	NOUN
ftr-310	1672	15	policy	policy	NOUN
ftr-310	1672	16	to	to	ADP
ftr-310	1672	17	policymakers	policymaker	NOUN
ftr-310	1672	18	,	,	PUNCT
ftr-310	1672	19	journalists	journalist	NOUN
ftr-310	1672	20	,	,	PUNCT
ftr-310	1672	21	citizens	citizen	NOUN
ftr-310	1672	22	,	,	PUNCT
ftr-310	1672	23	and	and	CCONJ
ftr-310	1672	24	researchers	researcher	NOUN
ftr-310	1672	25	.	.	PUNCT
ftr-310	1672	26	”	"	PUNCT
ftr-310	1673	1	tax	tax	NOUN
ftr-310	1673	2	policy	policy	NOUN
ftr-310	1673	3	center	center	NOUN
ftr-310	1673	4	,	,	PUNCT
ftr-310	1673	5	about	about	ADP
ftr-310	1673	6	us	we	PRON
ftr-310	1673	7	,	,	PUNCT
ftr-310	1673	8	http://www.taxpolicycenter.org/aboutus/index.cfm	http://www.taxpolicycenter.org/aboutus/index.cfm	PROPN
ftr-310	1673	9	.	.	PROPN
ftr-310	1674	1	253	253	NUM
ftr-310	1674	2	.	.	PUNCT
ftr-310	1675	1	the	the	DET
ftr-310	1675	2	tax	tax	NOUN
ftr-310	1675	3	foundation	foundation	NOUN
ftr-310	1675	4	is	be	AUX
ftr-310	1675	5	a	a	DET
ftr-310	1675	6	non	non	ADJ
ftr-310	1675	7	-	-	ADJ
ftr-310	1675	8	partisan	partisan	ADJ
ftr-310	1675	9	think	think	NOUN
ftr-310	1675	10	tank	tank	NOUN
ftr-310	1675	11	that	that	PRON
ftr-310	1675	12	advocates	advocate	VERB
ftr-310	1675	13	“	"	PUNCT
ftr-310	1675	14	for	for	ADP
ftr-310	1675	15	simple	simple	ADJ
ftr-310	1675	16	,	,	PUNCT
ftr-310	1675	17	sensible	sensible	ADJ
ftr-310	1675	18	tax	tax	NOUN
ftr-310	1675	19	policy	policy	NOUN
ftr-310	1675	20	at	at	ADP
ftr-310	1675	21	the	the	DET
ftr-310	1675	22	federal	federal	ADJ
ftr-310	1675	23	,	,	PUNCT
ftr-310	1675	24	state	state	NOUN
ftr-310	1675	25	,	,	PUNCT
ftr-310	1675	26	and	and	CCONJ
ftr-310	1675	27	local	local	ADJ
ftr-310	1675	28	levels	level	NOUN
ftr-310	1675	29	.	.	PUNCT
ftr-310	1675	30	”	"	PUNCT
ftr-310	1676	1	tax	tax	NOUN
ftr-310	1676	2	foundation	foundation	NOUN
ftr-310	1676	3	,	,	PUNCT
ftr-310	1676	4	about	about	ADP
ftr-310	1676	5	us	we	PRON
ftr-310	1676	6	,	,	PUNCT
ftr-310	1676	7	http://taxfoundation.org/about-us	http://taxfoundation.org/about-us	PROPN
ftr-310	1676	8	.	.	PROPN
ftr-310	1677	1	254	254	NUM
ftr-310	1677	2	.	.	PUNCT
ftr-310	1678	1	ayuda	ayuda	PROPN
ftr-310	1678	2	,	,	PUNCT
ftr-310	1678	3	inc	inc	PROPN
ftr-310	1678	4	.	.	PROPN
ftr-310	1679	1	v.	v.	PROPN
ftr-310	1679	2	attorney	attorney	PROPN
ftr-310	1679	3	gen	gen	PROPN
ftr-310	1679	4	.	.	PROPN
ftr-310	1679	5	,	,	PUNCT
ftr-310	1679	6	848	848	NUM
ftr-310	1679	7	f.2d	f.2d	NOUN
ftr-310	1679	8	1297	1297	NUM
ftr-310	1679	9	,	,	PUNCT
ftr-310	1679	10	1301	1301	NUM
ftr-310	1679	11	(	(	PUNCT
ftr-310	1679	12	d.c	d.c	PROPN
ftr-310	1679	13	.	.	PROPN
ftr-310	1679	14	cir	cir	PROPN
ftr-310	1679	15	.	.	PROPN
ftr-310	1679	16	1988	1988	NUM
ftr-310	1679	17	)	)	PUNCT
ftr-310	1679	18	.	.	PUNCT
ftr-310	1680	1	255	255	NUM
ftr-310	1680	2	.	.	PUNCT
ftr-310	1680	3	i.r.c	i.r.c	NOUN
ftr-310	1680	4	.	.	PUNCT
ftr-310	1681	1	§	§	PROPN
ftr-310	1681	2	6673(a)(1	6673(a)(1	NUM
ftr-310	1681	3	)	)	PUNCT
ftr-310	1681	4	.	.	PUNCT
ftr-310	1682	1	256	256	NUM
ftr-310	1682	2	.	.	PUNCT
ftr-310	1683	1	and	and	CCONJ
ftr-310	1683	2	,	,	PUNCT
ftr-310	1683	3	in	in	ADP
ftr-310	1683	4	fact	fact	NOUN
ftr-310	1683	5	,	,	PUNCT
ftr-310	1683	6	it	it	PRON
ftr-310	1683	7	would	would	AUX
ftr-310	1683	8	make	make	VERB
ftr-310	1683	9	sense	sense	NOUN
ftr-310	1683	10	for	for	SCONJ
ftr-310	1683	11	an	an	DET
ftr-310	1683	12	additional	additional	ADJ
ftr-310	1683	13	penalty	penalty	NOUN
ftr-310	1683	14	to	to	PART
ftr-310	1683	15	apply	apply	VERB
ftr-310	1683	16	if	if	SCONJ
ftr-310	1683	17	the	the	DET
ftr-310	1683	18	taxpayer	taxpayer	NOUN
ftr-310	1683	19	loses	lose	VERB
ftr-310	1683	20	at	at	ADP
ftr-310	1683	21	the	the	DET
ftr-310	1683	22	i.r.s	i.r.s	NOUN
ftr-310	1683	23	.	.	PUNCT
ftr-310	1684	1	appeals	appeal	NOUN
ftr-310	1684	2	level	level	NOUN
ftr-310	1684	3	and	and	CCONJ
ftr-310	1684	4	then	then	ADV
ftr-310	1684	5	appeals	appeal	VERB
ftr-310	1684	6	to	to	ADP
ftr-310	1684	7	the	the	DET
ftr-310	1684	8	tax	tax	NOUN
ftr-310	1684	9	court	court	NOUN
ftr-310	1684	10	,	,	PUNCT
ftr-310	1684	11	where	where	SCONJ
ftr-310	1684	12	it	it	PRON
ftr-310	1684	13	loses	lose	VERB
ftr-310	1684	14	again	again	ADV
ftr-310	1684	15	.	.	PUNCT
ftr-310	1685	1	2013	2013	NUM
ftr-310	1685	2	]	]	PUNCT
ftr-310	1685	3	preventing	prevent	VERB
ftr-310	1685	4	i.r.s	i.r.	NOUN
ftr-310	1685	5	.	.	PUNCT
ftr-310	1686	1	abuse	abuse	NOUN
ftr-310	1686	2	of	of	ADP
ftr-310	1686	3	the	the	DET
ftr-310	1686	4	tax	tax	NOUN
ftr-310	1686	5	system	system	NOUN
ftr-310	1686	6	269	269	NUM
ftr-310	1686	7	would	would	AUX
ftr-310	1686	8	,	,	PUNCT
ftr-310	1686	9	the	the	DET
ftr-310	1686	10	risk	risk	NOUN
ftr-310	1686	11	of	of	ADP
ftr-310	1686	12	paying	pay	VERB
ftr-310	1686	13	a	a	DET
ftr-310	1686	14	significant	significant	ADJ
ftr-310	1686	15	penalty	penalty	NOUN
ftr-310	1686	16	should	should	AUX
ftr-310	1686	17	cause	cause	VERB
ftr-310	1686	18	potential	potential	ADJ
ftr-310	1686	19	litigants	litigant	NOUN
ftr-310	1686	20	to	to	PART
ftr-310	1686	21	think	think	VERB
ftr-310	1686	22	carefully	carefully	ADV
ftr-310	1686	23	before	before	ADP
ftr-310	1686	24	filing	file	VERB
ftr-310	1686	25	their	their	PRON
ftr-310	1686	26	complaints	complaint	NOUN
ftr-310	1686	27	.	.	PUNCT
ftr-310	1687	1	and	and	CCONJ
ftr-310	1687	2	a	a	DET
ftr-310	1687	3	penalty	penalty	NOUN
ftr-310	1687	4	for	for	ADP
ftr-310	1687	5	frivolous	frivolous	ADJ
ftr-310	1687	6	suits	suit	NOUN
ftr-310	1687	7	seems	seem	VERB
ftr-310	1687	8	fairer	fair	ADJ
ftr-310	1687	9	than	than	ADP
ftr-310	1687	10	a	a	DET
ftr-310	1687	11	fee	fee	NOUN
ftr-310	1687	12	to	to	PART
ftr-310	1687	13	access	access	VERB
ftr-310	1687	14	the	the	DET
ftr-310	1687	15	adjudicative	adjudicative	ADJ
ftr-310	1687	16	system	system	NOUN
ftr-310	1687	17	.	.	PUNCT
ftr-310	1688	1	3	3	X
ftr-310	1688	2	.	.	NOUN
ftr-310	1688	3	incentives	incentive	NOUN
ftr-310	1688	4	to	to	PART
ftr-310	1688	5	sue	sue	VERB
ftr-310	1688	6	while	while	SCONJ
ftr-310	1688	7	congress	congress	PROPN
ftr-310	1688	8	needs	need	VERB
ftr-310	1688	9	to	to	PART
ftr-310	1688	10	place	place	VERB
ftr-310	1688	11	some	some	DET
ftr-310	1688	12	impediments	impediment	NOUN
ftr-310	1688	13	in	in	ADP
ftr-310	1688	14	the	the	DET
ftr-310	1688	15	way	way	NOUN
ftr-310	1688	16	of	of	ADP
ftr-310	1688	17	third	third	ADJ
ftr-310	1688	18	-	-	PUNCT
ftr-310	1688	19	party	party	NOUN
ftr-310	1688	20	taxpayers	taxpayer	NOUN
ftr-310	1688	21	suing	sue	VERB
ftr-310	1688	22	the	the	DET
ftr-310	1688	23	i.r.s	i.r.	NOUN
ftr-310	1688	24	.	.	PUNCT
ftr-310	1688	25	,	,	PUNCT
ftr-310	1688	26	ultimately	ultimately	ADV
ftr-310	1688	27	,	,	PUNCT
ftr-310	1688	28	the	the	DET
ftr-310	1688	29	purpose	purpose	NOUN
ftr-310	1688	30	behind	behind	ADP
ftr-310	1688	31	providing	provide	VERB
ftr-310	1688	32	broad	broad	ADJ
ftr-310	1688	33	taxpayer	taxpayer	NOUN
ftr-310	1688	34	standing	standing	NOUN
ftr-310	1688	35	is	be	AUX
ftr-310	1688	36	to	to	PART
ftr-310	1688	37	permit	permit	VERB
ftr-310	1688	38	third	third	ADJ
ftr-310	1688	39	-	-	PUNCT
ftr-310	1688	40	party	party	NOUN
ftr-310	1688	41	taxpayers	taxpayer	NOUN
ftr-310	1688	42	to	to	PART
ftr-310	1688	43	effectively	effectively	ADV
ftr-310	1688	44	police	police	VERB
ftr-310	1688	45	the	the	DET
ftr-310	1688	46	i.r.s	i.r.	NOUN
ftr-310	1688	47	.	.	PUNCT
ftr-310	1689	1	as	as	ADP
ftr-310	1689	2	a	a	DET
ftr-310	1689	3	result	result	NOUN
ftr-310	1689	4	,	,	PUNCT
ftr-310	1689	5	congress	congress	PROPN
ftr-310	1689	6	must	must	AUX
ftr-310	1689	7	also	also	ADV
ftr-310	1689	8	include	include	VERB
ftr-310	1689	9	inducements	inducement	NOUN
ftr-310	1689	10	to	to	ADP
ftr-310	1689	11	taxpayer	taxpayer	NOUN
ftr-310	1689	12	suits	suit	NOUN
ftr-310	1689	13	.	.	PUNCT
ftr-310	1690	1	the	the	DET
ftr-310	1690	2	traditional	traditional	ADJ
ftr-310	1690	3	inducements	inducement	NOUN
ftr-310	1690	4	do	do	AUX
ftr-310	1690	5	not	not	PART
ftr-310	1690	6	exist	exist	VERB
ftr-310	1690	7	in	in	ADP
ftr-310	1690	8	the	the	DET
ftr-310	1690	9	context	context	NOUN
ftr-310	1690	10	of	of	ADP
ftr-310	1690	11	third	third	ADJ
ftr-310	1690	12	parties	party	NOUN
ftr-310	1690	13	protecting	protect	VERB
ftr-310	1690	14	the	the	DET
ftr-310	1690	15	tax	tax	NOUN
ftr-310	1690	16	system	system	NOUN
ftr-310	1690	17	.	.	PUNCT
ftr-310	1691	1	taxpayers	taxpayer	NOUN
ftr-310	1691	2	generally	generally	ADV
ftr-310	1691	3	sue	sue	VERB
ftr-310	1691	4	the	the	DET
ftr-310	1691	5	i.r.s	i.r.	NOUN
ftr-310	1691	6	.	.	PUNCT
ftr-310	1692	1	because	because	SCONJ
ftr-310	1692	2	they	they	PRON
ftr-310	1692	3	believe	believe	VERB
ftr-310	1692	4	they	they	PRON
ftr-310	1692	5	have	have	AUX
ftr-310	1692	6	paid	pay	VERB
ftr-310	1692	7	more	more	ADJ
ftr-310	1692	8	taxes	taxis	NOUN
ftr-310	1692	9	than	than	SCONJ
ftr-310	1692	10	they	they	PRON
ftr-310	1692	11	owed	owe	VERB
ftr-310	1692	12	,	,	PUNCT
ftr-310	1692	13	and	and	CCONJ
ftr-310	1692	14	they	they	PRON
ftr-310	1692	15	want	want	VERB
ftr-310	1692	16	the	the	DET
ftr-310	1692	17	court	court	NOUN
ftr-310	1692	18	to	to	PART
ftr-310	1692	19	order	order	VERB
ftr-310	1692	20	the	the	DET
ftr-310	1692	21	i.r.s	i.r.	NOUN
ftr-310	1692	22	.	.	PUNCT
ftr-310	1693	1	to	to	PART
ftr-310	1693	2	refund	refund	VERB
ftr-310	1693	3	the	the	DET
ftr-310	1693	4	excess	excess	ADJ
ftr-310	1693	5	taxes	taxis	NOUN
ftr-310	1693	6	.	.	PUNCT
ftr-310	1694	1	third	third	ADJ
ftr-310	1694	2	-	-	PUNCT
ftr-310	1694	3	party	party	NOUN
ftr-310	1694	4	litigants	litigant	NOUN
ftr-310	1694	5	,	,	PUNCT
ftr-310	1694	6	on	on	ADP
ftr-310	1694	7	the	the	DET
ftr-310	1694	8	other	other	ADJ
ftr-310	1694	9	hand	hand	NOUN
ftr-310	1694	10	,	,	PUNCT
ftr-310	1694	11	have	have	AUX
ftr-310	1694	12	not	not	PART
ftr-310	1694	13	overpaid	overpay	VERB
ftr-310	1694	14	their	their	PRON
ftr-310	1694	15	taxes	taxis	NOUN
ftr-310	1694	16	,	,	PUNCT
ftr-310	1694	17	and	and	CCONJ
ftr-310	1694	18	,	,	PUNCT
ftr-310	1694	19	upon	upon	SCONJ
ftr-310	1694	20	winning	win	VERB
ftr-310	1694	21	,	,	PUNCT
ftr-310	1694	22	will	will	AUX
ftr-310	1694	23	not	not	PART
ftr-310	1694	24	receive	receive	VERB
ftr-310	1694	25	damages	damage	NOUN
ftr-310	1694	26	.	.	PUNCT
ftr-310	1695	1	as	as	ADP
ftr-310	1695	2	a	a	DET
ftr-310	1695	3	result	result	NOUN
ftr-310	1695	4	,	,	PUNCT
ftr-310	1695	5	such	such	ADJ
ftr-310	1695	6	third	third	ADJ
ftr-310	1695	7	-	-	PUNCT
ftr-310	1695	8	party	party	NOUN
ftr-310	1695	9	litigants	litigant	NOUN
ftr-310	1695	10	would	would	AUX
ftr-310	1695	11	bear	bear	VERB
ftr-310	1695	12	the	the	DET
ftr-310	1695	13	whole	whole	ADJ
ftr-310	1695	14	cost	cost	NOUN
ftr-310	1695	15	of	of	ADP
ftr-310	1695	16	policing	police	VERB
ftr-310	1695	17	the	the	DET
ftr-310	1695	18	i.r.s	i.r.	NOUN
ftr-310	1695	19	.	.	PUNCT
ftr-310	1696	1	without	without	ADP
ftr-310	1696	2	any	any	DET
ftr-310	1696	3	benefit	benefit	NOUN
ftr-310	1696	4	other	other	ADJ
ftr-310	1696	5	than	than	ADP
ftr-310	1696	6	improving	improve	VERB
ftr-310	1696	7	tax	tax	NOUN
ftr-310	1696	8	administration	administration	NOUN
ftr-310	1696	9	.	.	PUNCT
ftr-310	1697	1	to	to	ADP
ftr-310	1697	2	the	the	DET
ftr-310	1697	3	extent	extent	NOUN
ftr-310	1697	4	they	they	PRON
ftr-310	1697	5	have	have	VERB
ftr-310	1697	6	the	the	DET
ftr-310	1697	7	budget	budget	NOUN
ftr-310	1697	8	,	,	PUNCT
ftr-310	1697	9	some	some	PRON
ftr-310	1697	10	of	of	ADP
ftr-310	1697	11	the	the	DET
ftr-310	1697	12	groups	group	NOUN
ftr-310	1697	13	mentioned	mention	VERB
ftr-310	1697	14	previously	previously	ADV
ftr-310	1697	15	257	257	NUM
ftr-310	1697	16	may	may	AUX
ftr-310	1697	17	be	be	AUX
ftr-310	1697	18	willing	willing	ADJ
ftr-310	1697	19	to	to	PART
ftr-310	1697	20	bear	bear	VERB
ftr-310	1697	21	such	such	ADJ
ftr-310	1697	22	costs	cost	NOUN
ftr-310	1697	23	.	.	PUNCT
ftr-310	1698	1	tax	tax	NOUN
ftr-310	1698	2	analysts	analyst	NOUN
ftr-310	1698	3	,	,	PUNCT
ftr-310	1698	4	for	for	ADP
ftr-310	1698	5	example	example	NOUN
ftr-310	1698	6	,	,	PUNCT
ftr-310	1698	7	has	have	AUX
ftr-310	1698	8	pursued	pursue	VERB
ftr-310	1698	9	freedom	freedom	NOUN
ftr-310	1698	10	of	of	ADP
ftr-310	1698	11	information	information	NOUN
ftr-310	1698	12	act	act	NOUN
ftr-310	1698	13	requests	request	NOUN
ftr-310	1698	14	against	against	ADP
ftr-310	1698	15	the	the	DET
ftr-310	1698	16	i.r.s	i.r.	NOUN
ftr-310	1698	17	.	.	PUNCT
ftr-310	1699	1	to	to	PART
ftr-310	1699	2	get	get	VERB
ftr-310	1699	3	access	access	NOUN
ftr-310	1699	4	to	to	ADP
ftr-310	1699	5	,	,	PUNCT
ftr-310	1699	6	among	among	ADP
ftr-310	1699	7	other	other	ADJ
ftr-310	1699	8	things	thing	NOUN
ftr-310	1699	9	,	,	PUNCT
ftr-310	1699	10	private	private	ADJ
ftr-310	1699	11	letter	letter	NOUN
ftr-310	1699	12	rulings	ruling	NOUN
ftr-310	1699	13	,	,	PUNCT
ftr-310	1699	14	and	and	CCONJ
ftr-310	1699	15	against	against	ADP
ftr-310	1699	16	the	the	DET
ftr-310	1699	17	department	department	PROPN
ftr-310	1699	18	of	of	ADP
ftr-310	1699	19	justice	justice	NOUN
ftr-310	1699	20	to	to	PART
ftr-310	1699	21	gain	gain	VERB
ftr-310	1699	22	access	access	NOUN
ftr-310	1699	23	to	to	ADP
ftr-310	1699	24	records	record	NOUN
ftr-310	1699	25	of	of	ADP
ftr-310	1699	26	federal	federal	ADJ
ftr-310	1699	27	district	district	NOUN
ftr-310	1699	28	court	court	NOUN
ftr-310	1699	29	opinions	opinion	NOUN
ftr-310	1699	30	.	.	PUNCT
ftr-310	1700	1	258	258	NUM
ftr-310	1700	2	still	still	ADV
ftr-310	1700	3	,	,	PUNCT
ftr-310	1700	4	even	even	ADV
ftr-310	1700	5	though	though	SCONJ
ftr-310	1700	6	some	some	DET
ftr-310	1700	7	groups	group	NOUN
ftr-310	1700	8	may	may	AUX
ftr-310	1700	9	be	be	AUX
ftr-310	1700	10	willing	willing	ADJ
ftr-310	1700	11	to	to	PART
ftr-310	1700	12	act	act	VERB
ftr-310	1700	13	,	,	PUNCT
ftr-310	1700	14	at	at	ADP
ftr-310	1700	15	their	their	PRON
ftr-310	1700	16	own	own	ADJ
ftr-310	1700	17	expense	expense	NOUN
ftr-310	1700	18	,	,	PUNCT
ftr-310	1700	19	solely	solely	ADV
ftr-310	1700	20	to	to	PART
ftr-310	1700	21	improve	improve	VERB
ftr-310	1700	22	the	the	DET
ftr-310	1700	23	tax	tax	NOUN
ftr-310	1700	24	system	system	NOUN
ftr-310	1700	25	,	,	PUNCT
ftr-310	1700	26	these	these	DET
ftr-310	1700	27	non	non	ADJ
ftr-310	1700	28	-	-	ADJ
ftr-310	1700	29	party	party	ADJ
ftr-310	1700	30	litigants	litigant	NOUN
ftr-310	1700	31	perform	perform	VERB
ftr-310	1700	32	a	a	DET
ftr-310	1700	33	service	service	NOUN
ftr-310	1700	34	for	for	ADP
ftr-310	1700	35	taxpayers	taxpayer	NOUN
ftr-310	1700	36	in	in	ADP
ftr-310	1700	37	general	general	ADJ
ftr-310	1700	38	.	.	PUNCT
ftr-310	1701	1	as	as	ADP
ftr-310	1701	2	a	a	DET
ftr-310	1701	3	result	result	NOUN
ftr-310	1701	4	,	,	PUNCT
ftr-310	1701	5	if	if	SCONJ
ftr-310	1701	6	they	they	PRON
ftr-310	1701	7	had	have	VERB
ftr-310	1701	8	to	to	PART
ftr-310	1701	9	bear	bear	VERB
ftr-310	1701	10	to	to	ADP
ftr-310	1701	11	full	full	ADJ
ftr-310	1701	12	cost	cost	NOUN
ftr-310	1701	13	of	of	ADP
ftr-310	1701	14	litigating	litigate	VERB
ftr-310	1701	15	with	with	ADP
ftr-310	1701	16	the	the	DET
ftr-310	1701	17	i.r.s	i.r.	NOUN
ftr-310	1701	18	.	.	PUNCT
ftr-310	1701	19	,	,	PUNCT
ftr-310	1701	20	they	they	PRON
ftr-310	1701	21	would	would	AUX
ftr-310	1701	22	be	be	AUX
ftr-310	1701	23	less	less	ADV
ftr-310	1701	24	likely	likely	ADJ
ftr-310	1701	25	to	to	PART
ftr-310	1701	26	litigate	litigate	VERB
ftr-310	1701	27	and	and	CCONJ
ftr-310	1701	28	,	,	PUNCT
ftr-310	1701	29	as	as	ADP
ftr-310	1701	30	a	a	DET
ftr-310	1701	31	result	result	NOUN
ftr-310	1701	32	,	,	PUNCT
ftr-310	1701	33	creating	create	VERB
ftr-310	1701	34	third	third	ADJ
ftr-310	1701	35	-	-	PUNCT
ftr-310	1701	36	party	party	NOUN
ftr-310	1701	37	standing	standing	NOUN
ftr-310	1701	38	would	would	AUX
ftr-310	1701	39	still	still	ADV
ftr-310	1701	40	leave	leave	VERB
ftr-310	1701	41	taxpayers	taxpayer	NOUN
ftr-310	1701	42	with	with	ADP
ftr-310	1701	43	insufficient	insufficient	ADJ
ftr-310	1701	44	oversight	oversight	NOUN
ftr-310	1701	45	.	.	PUNCT
ftr-310	1702	1	to	to	PART
ftr-310	1702	2	rectify	rectify	VERB
ftr-310	1702	3	the	the	DET
ftr-310	1702	4	potential	potential	ADJ
ftr-310	1702	5	under	under	NOUN
ftr-310	1702	6	-	-	PUNCT
ftr-310	1702	7	enforcement	enforcement	NOUN
ftr-310	1702	8	,	,	PUNCT
ftr-310	1702	9	then	then	ADV
ftr-310	1702	10	,	,	PUNCT
ftr-310	1702	11	along	along	ADP
ftr-310	1702	12	with	with	ADP
ftr-310	1702	13	thirdparty	thirdparty	PROPN
ftr-310	1702	14	standing	standing	NOUN
ftr-310	1702	15	,	,	PUNCT
ftr-310	1702	16	congress	congress	PROPN
ftr-310	1702	17	should	should	AUX
ftr-310	1702	18	provide	provide	VERB
ftr-310	1702	19	that	that	SCONJ
ftr-310	1702	20	a	a	DET
ftr-310	1702	21	successful	successful	ADJ
ftr-310	1702	22	third	third	ADJ
ftr-310	1702	23	-	-	PUNCT
ftr-310	1702	24	party	party	NOUN
ftr-310	1702	25	litigant	litigant	NOUN
ftr-310	1702	26	receives	receive	VERB
ftr-310	1702	27	an	an	DET
ftr-310	1702	28	award	award	NOUN
ftr-310	1702	29	of	of	ADP
ftr-310	1702	30	reasonable	reasonable	ADJ
ftr-310	1702	31	attorney	attorney	NOUN
ftr-310	1702	32	’s	’s	PART
ftr-310	1702	33	fees	fee	NOUN
ftr-310	1702	34	.	.	PUNCT
ftr-310	1703	1	though	though	SCONJ
ftr-310	1703	2	u.s	u.s	PROPN
ftr-310	1703	3	.	.	PROPN
ftr-310	1703	4	litigants	litigant	NOUN
ftr-310	1703	5	generally	generally	ADV
ftr-310	1703	6	bear	bear	VERB
ftr-310	1703	7	their	their	PRON
ftr-310	1703	8	own	own	ADJ
ftr-310	1703	9	costs	cost	NOUN
ftr-310	1703	10	,	,	PUNCT
ftr-310	1703	11	victorious	victorious	ADJ
ftr-310	1703	12	or	or	CCONJ
ftr-310	1703	13	not	not	PART
ftr-310	1703	14	,	,	PUNCT
ftr-310	1703	15	259	259	NUM
ftr-310	1703	16	hundreds	hundred	NOUN
ftr-310	1703	17	of	of	ADP
ftr-310	1703	18	statutes	statute	NOUN
ftr-310	1703	19	provide	provide	VERB
ftr-310	1703	20	for	for	ADP
ftr-310	1703	21	awarding	award	VERB
ftr-310	1703	22	attorney	attorney	NOUN
ftr-310	1703	23	’s	’s	PART
ftr-310	1703	24	fees	fee	NOUN
ftr-310	1703	25	to	to	ADP
ftr-310	1703	26	“	"	PUNCT
ftr-310	1703	27	plaintiffs	plaintiff	NOUN
ftr-310	1703	28	who	who	PRON
ftr-310	1703	29	successfully	successfully	ADV
ftr-310	1703	30	sue	sue	VERB
ftr-310	1703	31	to	to	ADP
ftr-310	1703	32	257	257	NUM
ftr-310	1703	33	.	.	PUNCT
ftr-310	1704	1	see	see	VERB
ftr-310	1704	2	supra	supra	PROPN
ftr-310	1704	3	notes	note	NOUN
ftr-310	1704	4	250–253	250–253	NUM
ftr-310	1704	5	and	and	CCONJ
ftr-310	1704	6	accompanying	accompany	VERB
ftr-310	1704	7	text	text	NOUN
ftr-310	1704	8	.	.	PUNCT
ftr-310	1705	1	258	258	NUM
ftr-310	1705	2	.	.	PUNCT
ftr-310	1705	3	mark	mark	PROPN
ftr-310	1705	4	a.	a.	PROPN
ftr-310	1705	5	segal	segal	PROPN
ftr-310	1705	6	,	,	PUNCT
ftr-310	1705	7	tax	tax	NOUN
ftr-310	1705	8	data	datum	NOUN
ftr-310	1705	9	disclosure	disclosure	NOUN
ftr-310	1705	10	under	under	ADP
ftr-310	1705	11	the	the	DET
ftr-310	1705	12	freedom	freedom	NOUN
ftr-310	1705	13	of	of	ADP
ftr-310	1705	14	information	information	NOUN
ftr-310	1705	15	act	act	PROPN
ftr-310	1705	16	:	:	PUNCT
ftr-310	1705	17	evolution	evolution	NOUN
ftr-310	1705	18	,	,	PUNCT
ftr-310	1705	19	issues	issue	NOUN
ftr-310	1705	20	and	and	CCONJ
ftr-310	1705	21	analysis	analysis	NOUN
ftr-310	1705	22	,	,	PUNCT
ftr-310	1705	23	9	9	NUM
ftr-310	1705	24	akron	akron	NOUN
ftr-310	1705	25	tax	tax	NOUN
ftr-310	1705	26	j.	j.	PROPN
ftr-310	1705	27	79	79	NUM
ftr-310	1705	28	,	,	PUNCT
ftr-310	1705	29	82–83	82–83	NUM
ftr-310	1705	30	(	(	PUNCT
ftr-310	1705	31	1992	1992	NUM
ftr-310	1705	32	)	)	PUNCT
ftr-310	1705	33	.	.	PUNCT
ftr-310	1706	1	259	259	X
ftr-310	1706	2	.	.	PUNCT
ftr-310	1706	3	mark	mark	PROPN
ftr-310	1706	4	s.	s.	PROPN
ftr-310	1706	5	stein	stein	PROPN
ftr-310	1706	6	,	,	PUNCT
ftr-310	1706	7	the	the	DET
ftr-310	1706	8	english	english	ADJ
ftr-310	1706	9	rule	rule	NOUN
ftr-310	1706	10	with	with	ADP
ftr-310	1706	11	client	client	NOUN
ftr-310	1706	12	-	-	PUNCT
ftr-310	1706	13	to	to	ADP
ftr-310	1706	14	-	-	PUNCT
ftr-310	1706	15	lawyer	lawyer	NOUN
ftr-310	1706	16	risk	risk	NOUN
ftr-310	1706	17	shifting	shift	VERB
ftr-310	1706	18	:	:	PUNCT
ftr-310	1706	19	a	a	DET
ftr-310	1706	20	speculative	speculative	ADJ
ftr-310	1706	21	appraisal	appraisal	NOUN
ftr-310	1706	22	,	,	PUNCT
ftr-310	1706	23	71	71	NUM
ftr-310	1706	24	chi.-kent	chi.-kent	PROPN
ftr-310	1706	25	l.	l.	PROPN
ftr-310	1706	26	rev	rev	PROPN
ftr-310	1706	27	.	.	PROPN
ftr-310	1706	28	603	603	NUM
ftr-310	1706	29	,	,	PUNCT
ftr-310	1706	30	603	603	NUM
ftr-310	1706	31	(	(	PUNCT
ftr-310	1706	32	1995	1995	NUM
ftr-310	1706	33	)	)	PUNCT
ftr-310	1707	1	[	[	X
ftr-310	1707	2	hereinafter	hereinafter	NOUN
ftr-310	1707	3	stein	stein	PROPN
ftr-310	1707	4	,	,	PUNCT
ftr-310	1707	5	english	english	PROPN
ftr-310	1707	6	rule	rule	NOUN
ftr-310	1707	7	]	]	PUNCT
ftr-310	1707	8	(	(	PUNCT
ftr-310	1707	9	“	"	PUNCT
ftr-310	1707	10	in	in	ADP
ftr-310	1707	11	america	america	PROPN
ftr-310	1707	12	,	,	PUNCT
ftr-310	1707	13	parties	party	NOUN
ftr-310	1707	14	to	to	ADP
ftr-310	1707	15	civil	civil	ADJ
ftr-310	1707	16	litigation	litigation	NOUN
ftr-310	1707	17	generally	generally	ADV
ftr-310	1707	18	bear	bear	VERB
ftr-310	1707	19	their	their	PRON
ftr-310	1707	20	own	own	ADJ
ftr-310	1707	21	attorney	attorney	NOUN
ftr-310	1707	22	fees	fee	NOUN
ftr-310	1707	23	.	.	PUNCT
ftr-310	1707	24	”	"	PUNCT
ftr-310	1707	25	)	)	PUNCT
ftr-310	1707	26	.	.	PUNCT
ftr-310	1708	1	270	270	NUM
ftr-310	1708	2	florida	florida	PROPN
ftr-310	1708	3	tax	tax	NOUN
ftr-310	1708	4	review	review	NOUN
ftr-310	1708	5	[	[	X
ftr-310	1708	6	vol	vol	NOUN
ftr-310	1708	7	.	.	NOUN
ftr-310	1708	8	14:6	14:6	NUM
ftr-310	1708	9	enforce	enforce	VERB
ftr-310	1708	10	the	the	DET
ftr-310	1708	11	statutes	statute	NOUN
ftr-310	1708	12	.	.	PUNCT
ftr-310	1708	13	”	"	PUNCT
ftr-310	1709	1	260	260	NUM
ftr-310	1709	2	this	this	DET
ftr-310	1709	3	type	type	NOUN
ftr-310	1709	4	of	of	ADP
ftr-310	1709	5	“	"	PUNCT
ftr-310	1709	6	[	[	X
ftr-310	1709	7	o]ne	o]ne	ADJ
ftr-310	1709	8	-	-	PUNCT
ftr-310	1709	9	way	way	NOUN
ftr-310	1709	10	fee	fee	NOUN
ftr-310	1709	11	shifting	shifting	NOUN
ftr-310	1709	12	can	can	AUX
ftr-310	1709	13	help	help	VERB
ftr-310	1709	14	congress	congress	PROPN
ftr-310	1709	15	monitor	monitor	VERB
ftr-310	1709	16	the	the	DET
ftr-310	1709	17	activities	activity	NOUN
ftr-310	1709	18	of	of	ADP
ftr-310	1709	19	the	the	DET
ftr-310	1709	20	executive	executive	ADJ
ftr-310	1709	21	branch	branch	NOUN
ftr-310	1710	1	[	[	X
ftr-310	1710	2	and	and	CCONJ
ftr-310	1710	3	]	]	AUX
ftr-310	1710	4	deter	deter	VERB
ftr-310	1710	5	continued	continued	ADJ
ftr-310	1710	6	agency	agency	NOUN
ftr-310	1710	7	misconduct	misconduct	NOUN
ftr-310	1710	8	.	.	PUNCT
ftr-310	1710	9	.	.	PUNCT
ftr-310	1710	10	.	.	PUNCT
ftr-310	1711	1	.	.	PUNCT
ftr-310	1711	2	”	"	PUNCT
ftr-310	1712	1	261	261	NUM
ftr-310	1712	2	by	by	ADP
ftr-310	1712	3	providing	provide	VERB
ftr-310	1712	4	reasonable	reasonable	ADJ
ftr-310	1712	5	attorney	attorney	NOUN
ftr-310	1712	6	’s	’s	PART
ftr-310	1712	7	fees	fee	NOUN
ftr-310	1712	8	for	for	ADP
ftr-310	1712	9	a	a	DET
ftr-310	1712	10	successful	successful	ADJ
ftr-310	1712	11	litigant	litigant	NOUN
ftr-310	1712	12	,	,	PUNCT
ftr-310	1712	13	congress	congress	PROPN
ftr-310	1712	14	diminishes	diminish	VERB
ftr-310	1712	15	the	the	DET
ftr-310	1712	16	cost	cost	NOUN
ftr-310	1712	17	to	to	ADP
ftr-310	1712	18	that	that	DET
ftr-310	1712	19	litigant	litigant	NOUN
ftr-310	1712	20	of	of	ADP
ftr-310	1712	21	overseeing	oversee	VERB
ftr-310	1712	22	the	the	DET
ftr-310	1712	23	i.r.s	i.r.s	NOUN
ftr-310	1712	24	.	.	PUNCT
ftr-310	1713	1	reducing	reduce	VERB
ftr-310	1713	2	this	this	DET
ftr-310	1713	3	cost	cost	NOUN
ftr-310	1713	4	is	be	AUX
ftr-310	1713	5	essential	essential	ADJ
ftr-310	1713	6	if	if	SCONJ
ftr-310	1713	7	congress	congress	PROPN
ftr-310	1713	8	wants	want	VERB
ftr-310	1713	9	this	this	DET
ftr-310	1713	10	type	type	NOUN
ftr-310	1713	11	of	of	ADP
ftr-310	1713	12	oversight	oversight	NOUN
ftr-310	1713	13	to	to	PART
ftr-310	1713	14	work	work	VERB
ftr-310	1713	15	.	.	PUNCT
ftr-310	1714	1	from	from	ADP
ftr-310	1714	2	an	an	DET
ftr-310	1714	3	economic	economic	ADJ
ftr-310	1714	4	perspective	perspective	NOUN
ftr-310	1714	5	,	,	PUNCT
ftr-310	1714	6	a	a	DET
ftr-310	1714	7	plaintiff	plaintiff	NOUN
ftr-310	1714	8	decides	decide	VERB
ftr-310	1714	9	whether	whether	SCONJ
ftr-310	1714	10	or	or	CCONJ
ftr-310	1714	11	not	not	PART
ftr-310	1714	12	to	to	PART
ftr-310	1714	13	sue	sue	AUX
ftr-310	1714	14	based	base	VERB
ftr-310	1714	15	on	on	ADP
ftr-310	1714	16	three	three	NUM
ftr-310	1714	17	factors	factor	NOUN
ftr-310	1714	18	:	:	PUNCT
ftr-310	1714	19	the	the	DET
ftr-310	1714	20	amount	amount	NOUN
ftr-310	1714	21	of	of	ADP
ftr-310	1714	22	money	money	NOUN
ftr-310	1714	23	she	she	PRON
ftr-310	1714	24	will	will	AUX
ftr-310	1714	25	receive	receive	VERB
ftr-310	1714	26	if	if	SCONJ
ftr-310	1714	27	successful	successful	ADJ
ftr-310	1714	28	,	,	PUNCT
ftr-310	1714	29	the	the	DET
ftr-310	1714	30	probability	probability	NOUN
ftr-310	1714	31	of	of	ADP
ftr-310	1714	32	her	she	PRON
ftr-310	1714	33	being	be	AUX
ftr-310	1714	34	successful	successful	ADJ
ftr-310	1714	35	,	,	PUNCT
ftr-310	1714	36	and	and	CCONJ
ftr-310	1714	37	the	the	DET
ftr-310	1714	38	costs	cost	NOUN
ftr-310	1714	39	of	of	ADP
ftr-310	1714	40	bringing	bring	VERB
ftr-310	1714	41	the	the	DET
ftr-310	1714	42	suit	suit	NOUN
ftr-310	1714	43	.	.	PUNCT
ftr-310	1715	1	262	262	NUM
ftr-310	1715	2	to	to	ADP
ftr-310	1715	3	the	the	DET
ftr-310	1715	4	extent	extent	NOUN
ftr-310	1715	5	that	that	SCONJ
ftr-310	1715	6	the	the	DET
ftr-310	1715	7	amount	amount	NOUN
ftr-310	1715	8	of	of	ADP
ftr-310	1715	9	money	money	NOUN
ftr-310	1715	10	multiplied	multiply	VERB
ftr-310	1715	11	by	by	ADP
ftr-310	1715	12	the	the	DET
ftr-310	1715	13	probability	probability	NOUN
ftr-310	1715	14	of	of	ADP
ftr-310	1715	15	success	success	NOUN
ftr-310	1715	16	exceed	exceed	VERB
ftr-310	1715	17	her	her	PRON
ftr-310	1715	18	costs	cost	NOUN
ftr-310	1715	19	,	,	PUNCT
ftr-310	1715	20	bringing	bring	VERB
ftr-310	1715	21	the	the	DET
ftr-310	1715	22	suit	suit	NOUN
ftr-310	1715	23	has	have	VERB
ftr-310	1715	24	an	an	DET
ftr-310	1715	25	expected	expect	VERB
ftr-310	1715	26	value	value	NOUN
ftr-310	1715	27	.	.	PUNCT
ftr-310	1716	1	but	but	CCONJ
ftr-310	1716	2	because	because	SCONJ
ftr-310	1716	3	the	the	DET
ftr-310	1716	4	third	third	ADJ
ftr-310	1716	5	-	-	PUNCT
ftr-310	1716	6	party	party	NOUN
ftr-310	1716	7	litigants	litigant	NOUN
ftr-310	1716	8	who	who	PRON
ftr-310	1716	9	will	will	AUX
ftr-310	1716	10	bring	bring	VERB
ftr-310	1716	11	these	these	DET
ftr-310	1716	12	suits	suit	NOUN
ftr-310	1716	13	have	have	AUX
ftr-310	1716	14	not	not	PART
ftr-310	1716	15	suffered	suffer	VERB
ftr-310	1716	16	any	any	DET
ftr-310	1716	17	direct	direct	ADJ
ftr-310	1716	18	loss	loss	NOUN
ftr-310	1716	19	,	,	PUNCT
ftr-310	1716	20	they	they	PRON
ftr-310	1716	21	have	have	VERB
ftr-310	1716	22	no	no	DET
ftr-310	1716	23	expected	expect	VERB
ftr-310	1716	24	return	return	NOUN
ftr-310	1716	25	,	,	PUNCT
ftr-310	1716	26	even	even	ADV
ftr-310	1716	27	with	with	ADP
ftr-310	1716	28	a	a	DET
ftr-310	1716	29	100	100	NUM
ftr-310	1716	30	percent	percent	NOUN
ftr-310	1716	31	certainty	certainty	NOUN
ftr-310	1716	32	of	of	ADP
ftr-310	1716	33	winning	win	VERB
ftr-310	1716	34	;	;	PUNCT
ftr-310	1716	35	they	they	PRON
ftr-310	1716	36	will	will	AUX
ftr-310	1716	37	,	,	PUNCT
ftr-310	1716	38	on	on	ADP
ftr-310	1716	39	the	the	DET
ftr-310	1716	40	other	other	ADJ
ftr-310	1716	41	hand	hand	NOUN
ftr-310	1716	42	,	,	PUNCT
ftr-310	1716	43	face	face	NOUN
ftr-310	1716	44	costs	cost	NOUN
ftr-310	1716	45	associated	associate	VERB
ftr-310	1716	46	with	with	ADP
ftr-310	1716	47	appealing	appeal	VERB
ftr-310	1716	48	to	to	ADP
ftr-310	1716	49	the	the	DET
ftr-310	1716	50	i.r.s	i.r.	NOUN
ftr-310	1716	51	.	.	PUNCT
ftr-310	1717	1	and	and	CCONJ
ftr-310	1717	2	to	to	ADP
ftr-310	1717	3	the	the	DET
ftr-310	1717	4	tax	tax	NOUN
ftr-310	1717	5	court	court	NOUN
ftr-310	1717	6	.	.	PUNCT
ftr-310	1718	1	as	as	ADP
ftr-310	1718	2	a	a	DET
ftr-310	1718	3	result	result	NOUN
ftr-310	1718	4	,	,	PUNCT
ftr-310	1718	5	from	from	ADP
ftr-310	1718	6	an	an	DET
ftr-310	1718	7	economic	economic	ADJ
ftr-310	1718	8	perspective	perspective	NOUN
ftr-310	1718	9	,	,	PUNCT
ftr-310	1718	10	brining	brine	VERB
ftr-310	1718	11	such	such	DET
ftr-310	1718	12	a	a	DET
ftr-310	1718	13	suit	suit	NOUN
ftr-310	1718	14	makes	make	VERB
ftr-310	1718	15	no	no	DET
ftr-310	1718	16	sense	sense	NOUN
ftr-310	1718	17	.	.	PUNCT
ftr-310	1719	1	the	the	DET
ftr-310	1719	2	various	various	ADJ
ftr-310	1719	3	tax	tax	NOUN
ftr-310	1719	4	think	think	NOUN
ftr-310	1719	5	tanks	tank	NOUN
ftr-310	1719	6	and	and	CCONJ
ftr-310	1719	7	watchdog	watchdog	NOUN
ftr-310	1719	8	groups	group	NOUN
ftr-310	1719	9	mentioned	mention	VERB
ftr-310	1719	10	above	above	ADV
ftr-310	1719	11	may	may	AUX
ftr-310	1719	12	still	still	ADV
ftr-310	1719	13	have	have	VERB
ftr-310	1719	14	some	some	DET
ftr-310	1719	15	non	non	ADJ
ftr-310	1719	16	-	-	ADJ
ftr-310	1719	17	economic	economic	ADJ
ftr-310	1719	18	interest	interest	NOUN
ftr-310	1719	19	in	in	ADP
ftr-310	1719	20	the	the	DET
ftr-310	1719	21	proper	proper	ADJ
ftr-310	1719	22	administration	administration	NOUN
ftr-310	1719	23	of	of	ADP
ftr-310	1719	24	the	the	DET
ftr-310	1719	25	tax	tax	NOUN
ftr-310	1719	26	law	law	NOUN
ftr-310	1719	27	.	.	PUNCT
ftr-310	1720	1	even	even	ADV
ftr-310	1720	2	if	if	SCONJ
ftr-310	1720	3	they	they	PRON
ftr-310	1720	4	do	do	AUX
ftr-310	1720	5	,	,	PUNCT
ftr-310	1720	6	though	though	ADV
ftr-310	1720	7	,	,	PUNCT
ftr-310	1720	8	they	they	PRON
ftr-310	1720	9	face	face	VERB
ftr-310	1720	10	real	real	ADJ
ftr-310	1720	11	litigation	litigation	NOUN
ftr-310	1720	12	costs	cost	NOUN
ftr-310	1720	13	,	,	PUNCT
ftr-310	1720	14	which	which	PRON
ftr-310	1720	15	may	may	AUX
ftr-310	1720	16	discourage	discourage	VERB
ftr-310	1720	17	them	they	PRON
ftr-310	1720	18	from	from	ADP
ftr-310	1720	19	providing	provide	VERB
ftr-310	1720	20	the	the	DET
ftr-310	1720	21	optimal	optimal	ADJ
ftr-310	1720	22	amount	amount	NOUN
ftr-310	1720	23	of	of	ADP
ftr-310	1720	24	fire	fire	NOUN
ftr-310	1720	25	-	-	PUNCT
ftr-310	1720	26	alarm	alarm	NOUN
ftr-310	1720	27	oversight	oversight	NOUN
ftr-310	1720	28	.	.	PUNCT
ftr-310	1721	1	if	if	SCONJ
ftr-310	1721	2	,	,	PUNCT
ftr-310	1721	3	however	however	ADV
ftr-310	1721	4	,	,	PUNCT
ftr-310	1721	5	they	they	PRON
ftr-310	1721	6	can	can	AUX
ftr-310	1721	7	recoup	recoup	VERB
ftr-310	1721	8	their	their	PRON
ftr-310	1721	9	costs	cost	NOUN
ftr-310	1721	10	in	in	ADP
ftr-310	1721	11	a	a	DET
ftr-310	1721	12	successful	successful	ADJ
ftr-310	1721	13	suit	suit	NOUN
ftr-310	1721	14	,	,	PUNCT
ftr-310	1721	15	their	their	PRON
ftr-310	1721	16	expected	expect	VERB
ftr-310	1721	17	loss	loss	NOUN
ftr-310	1721	18	grows	grow	VERB
ftr-310	1721	19	closer	close	ADV
ftr-310	1721	20	to	to	ADP
ftr-310	1721	21	zero	zero	NUM
ftr-310	1721	22	,	,	PUNCT
ftr-310	1721	23	providing	provide	VERB
ftr-310	1721	24	more	more	ADJ
ftr-310	1721	25	incentive	incentive	NOUN
ftr-310	1721	26	to	to	PART
ftr-310	1721	27	act	act	VERB
ftr-310	1721	28	.	.	PUNCT
ftr-310	1722	1	providing	provide	VERB
ftr-310	1722	2	this	this	DET
ftr-310	1722	3	type	type	NOUN
ftr-310	1722	4	of	of	ADP
ftr-310	1722	5	fee	fee	NOUN
ftr-310	1722	6	-	-	PUNCT
ftr-310	1722	7	shifting	shift	VERB
ftr-310	1722	8	should	should	AUX
ftr-310	1722	9	generally	generally	ADV
ftr-310	1722	10	encourage	encourage	VERB
ftr-310	1722	11	watchdog	watchdog	NOUN
ftr-310	1722	12	groups	group	NOUN
ftr-310	1722	13	to	to	PART
ftr-310	1722	14	litigate	litigate	VERB
ftr-310	1722	15	in	in	ADP
ftr-310	1722	16	cases	case	NOUN
ftr-310	1722	17	where	where	SCONJ
ftr-310	1722	18	they	they	PRON
ftr-310	1722	19	believe	believe	VERB
ftr-310	1722	20	they	they	PRON
ftr-310	1722	21	will	will	AUX
ftr-310	1722	22	win	win	VERB
ftr-310	1722	23	,	,	PUNCT
ftr-310	1722	24	while	while	SCONJ
ftr-310	1722	25	the	the	DET
ftr-310	1722	26	proposed	propose	VERB
ftr-310	1722	27	penalty	penalty	NOUN
ftr-310	1722	28	for	for	ADP
ftr-310	1722	29	frivolous	frivolous	ADJ
ftr-310	1722	30	suits	suit	NOUN
ftr-310	1722	31	should	should	AUX
ftr-310	1722	32	discourage	discourage	VERB
ftr-310	1722	33	litigation	litigation	NOUN
ftr-310	1722	34	where	where	SCONJ
ftr-310	1722	35	they	they	PRON
ftr-310	1722	36	have	have	VERB
ftr-310	1722	37	less	less	ADJ
ftr-310	1722	38	faith	faith	NOUN
ftr-310	1722	39	in	in	ADP
ftr-310	1722	40	their	their	PRON
ftr-310	1722	41	chances	chance	NOUN
ftr-310	1722	42	.	.	PUNCT
ftr-310	1723	1	263	263	NUM
ftr-310	1723	2	an	an	DET
ftr-310	1723	3	unsuccessful	unsuccessful	ADJ
ftr-310	1723	4	plaintiff	plaintiff	NOUN
ftr-310	1723	5	would	would	AUX
ftr-310	1723	6	not	not	PART
ftr-310	1723	7	,	,	PUNCT
ftr-310	1723	8	of	of	ADP
ftr-310	1723	9	course	course	NOUN
ftr-310	1723	10	,	,	PUNCT
ftr-310	1723	11	receive	receive	VERB
ftr-310	1723	12	an	an	DET
ftr-310	1723	13	award	award	NOUN
ftr-310	1723	14	of	of	ADP
ftr-310	1723	15	attorney	attorney	NOUN
ftr-310	1723	16	’s	’s	PART
ftr-310	1723	17	fees	fee	NOUN
ftr-310	1723	18	.	.	PUNCT
ftr-310	1724	1	and	and	CCONJ
ftr-310	1724	2	this	this	PRON
ftr-310	1724	3	would	would	AUX
ftr-310	1724	4	mitigate	mitigate	VERB
ftr-310	1724	5	another	another	DET
ftr-310	1724	6	potential	potential	ADJ
ftr-310	1724	7	problem	problem	NOUN
ftr-310	1724	8	with	with	ADP
ftr-310	1724	9	firealarm	firealarm	PROPN
ftr-310	1724	10	enforcement	enforcement	NOUN
ftr-310	1724	11	:	:	PUNCT
ftr-310	1724	12	its	its	PRON
ftr-310	1724	13	impingement	impingement	NOUN
ftr-310	1724	14	on	on	ADP
ftr-310	1724	15	the	the	DET
ftr-310	1724	16	i.r.s	i.r.	NOUN
ftr-310	1724	17	.	.	PROPN
ftr-310	1724	18	’s	’s	PART
ftr-310	1724	19	administrative	administrative	ADJ
ftr-310	1724	20	discretion	discretion	NOUN
ftr-310	1724	21	.	.	PUNCT
ftr-310	1725	1	the	the	DET
ftr-310	1725	2	i.r.s	i.r.s	PROPN
ftr-310	1725	3	.	.	PUNCT
ftr-310	1725	4	has	have	VERB
ftr-310	1725	5	finite	finite	ADJ
ftr-310	1725	6	resources	resource	NOUN
ftr-310	1725	7	,	,	PUNCT
ftr-310	1725	8	and	and	CCONJ
ftr-310	1725	9	needs	need	VERB
ftr-310	1725	10	discretion	discretion	NOUN
ftr-310	1725	11	in	in	ADP
ftr-310	1725	12	determining	determine	VERB
ftr-310	1725	13	which	which	PRON
ftr-310	1725	14	tax	tax	NOUN
ftr-310	1725	15	laws	law	NOUN
ftr-310	1725	16	to	to	PART
ftr-310	1725	17	vigorously	vigorously	ADV
ftr-310	1725	18	enforce	enforce	VERB
ftr-310	1725	19	;	;	PUNCT
ftr-310	1725	20	courts	court	NOUN
ftr-310	1725	21	generally	generally	ADV
ftr-310	1725	22	will	will	AUX
ftr-310	1725	23	not	not	PART
ftr-310	1725	24	“	"	PUNCT
ftr-310	1725	25	quarrel	quarrel	VERB
ftr-310	1725	26	with	with	ADP
ftr-310	1725	27	an	an	DET
ftr-310	1725	28	agency	agency	NOUN
ftr-310	1725	29	’s	’s	PART
ftr-310	1725	30	rational	rational	ADJ
ftr-310	1725	31	allocation	allocation	NOUN
ftr-310	1725	32	of	of	ADP
ftr-310	1725	33	its	its	PRON
ftr-310	1725	34	administrative	administrative	ADJ
ftr-310	1725	35	resources	resource	NOUN
ftr-310	1725	36	.	.	PUNCT
ftr-310	1725	37	”	"	PUNCT
ftr-310	1726	1	264	264	NUM
ftr-310	1726	2	260	260	NUM
ftr-310	1726	3	.	.	PUNCT
ftr-310	1727	1	bruce	bruce	PROPN
ftr-310	1727	2	l.	l.	PROPN
ftr-310	1727	3	hay	hay	PROPN
ftr-310	1727	4	,	,	PUNCT
ftr-310	1727	5	fee	fee	NOUN
ftr-310	1727	6	awards	award	NOUN
ftr-310	1727	7	and	and	CCONJ
ftr-310	1727	8	optimal	optimal	ADJ
ftr-310	1727	9	deterrence	deterrence	NOUN
ftr-310	1727	10	,	,	PUNCT
ftr-310	1727	11	71	71	NUM
ftr-310	1727	12	chi	chi	ADJ
ftr-310	1727	13	-	-	PUNCT
ftr-310	1727	14	kent	kent	PROPN
ftr-310	1727	15	l.	l.	PROPN
ftr-310	1727	16	rev	rev	PROPN
ftr-310	1727	17	.	.	PROPN
ftr-310	1727	18	505	505	NUM
ftr-310	1727	19	,	,	PUNCT
ftr-310	1727	20	505	505	NUM
ftr-310	1727	21	(	(	PUNCT
ftr-310	1727	22	1995	1995	NUM
ftr-310	1727	23	)	)	PUNCT
ftr-310	1727	24	.	.	PUNCT
ftr-310	1728	1	261	261	NUM
ftr-310	1728	2	.	.	PUNCT
ftr-310	1728	3	harold	harold	PROPN
ftr-310	1728	4	j.	j.	PROPN
ftr-310	1728	5	krent	krent	PROPN
ftr-310	1728	6	,	,	PUNCT
ftr-310	1728	7	explaining	explain	VERB
ftr-310	1728	8	one	one	NUM
ftr-310	1728	9	-	-	PUNCT
ftr-310	1728	10	way	way	NOUN
ftr-310	1728	11	fee	fee	NOUN
ftr-310	1728	12	shifting	shifting	NOUN
ftr-310	1728	13	,	,	PUNCT
ftr-310	1728	14	79	79	NUM
ftr-310	1728	15	va	va	NOUN
ftr-310	1728	16	.	.	PUNCT
ftr-310	1729	1	l.	l.	PROPN
ftr-310	1729	2	rev	rev	PROPN
ftr-310	1729	3	.	.	PROPN
ftr-310	1729	4	2039	2039	NUM
ftr-310	1729	5	,	,	PUNCT
ftr-310	1729	6	2045–46	2045–46	NUM
ftr-310	1729	7	(	(	PUNCT
ftr-310	1729	8	1993	1993	NUM
ftr-310	1729	9	)	)	PUNCT
ftr-310	1730	1	[	[	X
ftr-310	1730	2	hereinafter	hereinafter	NOUN
ftr-310	1730	3	krent	krent	NOUN
ftr-310	1730	4	,	,	PUNCT
ftr-310	1730	5	explaining	explain	VERB
ftr-310	1730	6	]	]	PUNCT
ftr-310	1730	7	.	.	PUNCT
ftr-310	1731	1	262	262	NUM
ftr-310	1731	2	.	.	PUNCT
ftr-310	1732	1	henry	henry	PROPN
ftr-310	1732	2	n.	n.	PROPN
ftr-310	1732	3	butler	butler	PROPN
ftr-310	1732	4	&	&	CCONJ
ftr-310	1732	5	jason	jason	PROPN
ftr-310	1732	6	s.	s.	PROPN
ftr-310	1732	7	johnston	johnston	PROPN
ftr-310	1732	8	,	,	PUNCT
ftr-310	1732	9	reforming	reform	VERB
ftr-310	1732	10	state	state	NOUN
ftr-310	1732	11	consumer	consumer	NOUN
ftr-310	1732	12	protection	protection	NOUN
ftr-310	1732	13	liability	liability	NOUN
ftr-310	1732	14	:	:	PUNCT
ftr-310	1732	15	an	an	DET
ftr-310	1732	16	economic	economic	ADJ
ftr-310	1732	17	approach	approach	NOUN
ftr-310	1732	18	,	,	PUNCT
ftr-310	1732	19	2010	2010	NUM
ftr-310	1732	20	colum	colum	NOUN
ftr-310	1732	21	.	.	PUNCT
ftr-310	1733	1	bus	bus	NOUN
ftr-310	1733	2	.	.	PUNCT
ftr-310	1734	1	l.	l.	PROPN
ftr-310	1734	2	rev	rev	PROPN
ftr-310	1734	3	.	.	PROPN
ftr-310	1734	4	1	1	NUM
ftr-310	1734	5	,	,	PUNCT
ftr-310	1734	6	94	94	NUM
ftr-310	1734	7	(	(	PUNCT
ftr-310	1734	8	2010	2010	NUM
ftr-310	1734	9	)	)	PUNCT
ftr-310	1734	10	.	.	PUNCT
ftr-310	1735	1	263	263	NUM
ftr-310	1735	2	.	.	X
ftr-310	1736	1	stein	stein	PROPN
ftr-310	1736	2	,	,	PUNCT
ftr-310	1736	3	english	english	ADJ
ftr-310	1736	4	rule	rule	NOUN
ftr-310	1736	5	,	,	PUNCT
ftr-310	1736	6	supra	supra	PROPN
ftr-310	1736	7	note	note	NOUN
ftr-310	1736	8	259	259	NUM
ftr-310	1736	9	,	,	PUNCT
ftr-310	1736	10	at	at	ADP
ftr-310	1736	11	604	604	NUM
ftr-310	1736	12	(	(	PUNCT
ftr-310	1736	13	“	"	PUNCT
ftr-310	1736	14	the	the	DET
ftr-310	1736	15	english	english	ADJ
ftr-310	1736	16	rule	rule	NOUN
ftr-310	1736	17	,	,	PUNCT
ftr-310	1736	18	more	more	ADJ
ftr-310	1736	19	than	than	ADP
ftr-310	1736	20	the	the	DET
ftr-310	1736	21	american	american	ADJ
ftr-310	1736	22	rule	rule	NOUN
ftr-310	1736	23	,	,	PUNCT
ftr-310	1736	24	tends	tend	VERB
ftr-310	1736	25	to	to	PART
ftr-310	1736	26	encourage	encourage	VERB
ftr-310	1736	27	a	a	DET
ftr-310	1736	28	risk	risk	NOUN
ftr-310	1736	29	-	-	PUNCT
ftr-310	1736	30	neutral	neutral	ADJ
ftr-310	1736	31	party	party	NOUN
ftr-310	1736	32	to	to	PART
ftr-310	1736	33	pursue	pursue	VERB
ftr-310	1736	34	litigation	litigation	NOUN
ftr-310	1736	35	about	about	ADP
ftr-310	1736	36	which	which	PRON
ftr-310	1736	37	it	it	PRON
ftr-310	1736	38	is	be	AUX
ftr-310	1736	39	optimistic	optimistic	ADJ
ftr-310	1736	40	and	and	CCONJ
ftr-310	1736	41	tends	tend	VERB
ftr-310	1736	42	to	to	PART
ftr-310	1736	43	discourage	discourage	VERB
ftr-310	1736	44	such	such	DET
ftr-310	1736	45	a	a	DET
ftr-310	1736	46	party	party	NOUN
ftr-310	1736	47	from	from	ADP
ftr-310	1736	48	pursuing	pursue	VERB
ftr-310	1736	49	litigation	litigation	NOUN
ftr-310	1736	50	about	about	ADP
ftr-310	1736	51	which	which	PRON
ftr-310	1736	52	it	it	PRON
ftr-310	1736	53	is	be	AUX
ftr-310	1736	54	pessimistic	pessimistic	ADJ
ftr-310	1736	55	.	.	PUNCT
ftr-310	1736	56	”	"	PUNCT
ftr-310	1736	57	)	)	PUNCT
ftr-310	1736	58	.	.	PUNCT
ftr-310	1737	1	264	264	X
ftr-310	1737	2	.	.	PUNCT
ftr-310	1738	1	haverly	haverly	ADV
ftr-310	1738	2	v.	v.	PROPN
ftr-310	1738	3	united	united	PROPN
ftr-310	1738	4	states	states	PROPN
ftr-310	1738	5	,	,	PUNCT
ftr-310	1738	6	513	513	NUM
ftr-310	1738	7	f.2d	f.2d	NUM
ftr-310	1738	8	224	224	NUM
ftr-310	1738	9	,	,	PUNCT
ftr-310	1738	10	227	227	NUM
ftr-310	1738	11	(	(	PUNCT
ftr-310	1738	12	7th	7th	ADJ
ftr-310	1738	13	cir	cir	NOUN
ftr-310	1738	14	.	.	PUNCT
ftr-310	1738	15	1975	1975	NUM
ftr-310	1738	16	)	)	PUNCT
ftr-310	1738	17	.	.	PUNCT
ftr-310	1739	1	2013	2013	NUM
ftr-310	1739	2	]	]	PUNCT
ftr-310	1739	3	preventing	prevent	VERB
ftr-310	1739	4	i.r.s	i.r.	NOUN
ftr-310	1739	5	.	.	PUNCT
ftr-310	1740	1	abuse	abuse	NOUN
ftr-310	1740	2	of	of	ADP
ftr-310	1740	3	the	the	DET
ftr-310	1740	4	tax	tax	NOUN
ftr-310	1740	5	system	system	NOUN
ftr-310	1740	6	271	271	NUM
ftr-310	1740	7	but	but	CCONJ
ftr-310	1740	8	allowing	allow	VERB
ftr-310	1740	9	third	third	ADJ
ftr-310	1740	10	parties	party	NOUN
ftr-310	1740	11	to	to	PART
ftr-310	1740	12	challenge	challenge	VERB
ftr-310	1740	13	the	the	DET
ftr-310	1740	14	manner	manner	NOUN
ftr-310	1740	15	in	in	ADP
ftr-310	1740	16	which	which	PRON
ftr-310	1740	17	the	the	DET
ftr-310	1740	18	i.r.s	i.r.	NOUN
ftr-310	1740	19	.	.	PUNCT
ftr-310	1740	20	enforces	enforce	VERB
ftr-310	1740	21	or	or	CCONJ
ftr-310	1740	22	refuses	refuse	VERB
ftr-310	1740	23	to	to	PART
ftr-310	1740	24	enforce	enforce	VERB
ftr-310	1740	25	the	the	DET
ftr-310	1740	26	tax	tax	NOUN
ftr-310	1740	27	law	law	NOUN
ftr-310	1740	28	does	do	AUX
ftr-310	1740	29	not	not	PART
ftr-310	1740	30	necessarily	necessarily	ADV
ftr-310	1740	31	impinge	impinge	VERB
ftr-310	1740	32	on	on	ADP
ftr-310	1740	33	this	this	DET
ftr-310	1740	34	important	important	ADJ
ftr-310	1740	35	discretion	discretion	NOUN
ftr-310	1740	36	.	.	PUNCT
ftr-310	1741	1	in	in	ADP
ftr-310	1741	2	the	the	DET
ftr-310	1741	3	first	first	ADJ
ftr-310	1741	4	instance	instance	NOUN
ftr-310	1741	5	,	,	PUNCT
ftr-310	1741	6	if	if	SCONJ
ftr-310	1741	7	challenged	challenge	VERB
ftr-310	1741	8	,	,	PUNCT
ftr-310	1741	9	the	the	DET
ftr-310	1741	10	i.r.s	i.r.	NOUN
ftr-310	1741	11	.	.	PUNCT
ftr-310	1742	1	can	can	AUX
ftr-310	1742	2	explain	explain	VERB
ftr-310	1742	3	why	why	SCONJ
ftr-310	1742	4	it	it	PRON
ftr-310	1742	5	chose	choose	VERB
ftr-310	1742	6	to	to	PART
ftr-310	1742	7	act	act	VERB
ftr-310	1742	8	as	as	SCONJ
ftr-310	1742	9	it	it	PRON
ftr-310	1742	10	did	do	VERB
ftr-310	1742	11	.	.	PUNCT
ftr-310	1743	1	the	the	DET
ftr-310	1743	2	i.r.s	i.r.s	PROPN
ftr-310	1743	3	.	.	PUNCT
ftr-310	1744	1	appeals	appeal	NOUN
ftr-310	1744	2	office	office	NOUN
ftr-310	1744	3	or	or	CCONJ
ftr-310	1744	4	the	the	DET
ftr-310	1744	5	tax	tax	NOUN
ftr-310	1744	6	court	court	NOUN
ftr-310	1744	7	can	can	AUX
ftr-310	1744	8	determine	determine	VERB
ftr-310	1744	9	that	that	SCONJ
ftr-310	1744	10	it	it	PRON
ftr-310	1744	11	made	make	VERB
ftr-310	1744	12	an	an	DET
ftr-310	1744	13	acceptable	acceptable	ADJ
ftr-310	1744	14	choice	choice	NOUN
ftr-310	1744	15	.	.	PUNCT
ftr-310	1745	1	moreover	moreover	ADV
ftr-310	1745	2	,	,	PUNCT
ftr-310	1745	3	the	the	DET
ftr-310	1745	4	economics	economic	NOUN
ftr-310	1745	5	of	of	ADP
ftr-310	1745	6	such	such	DET
ftr-310	1745	7	a	a	DET
ftr-310	1745	8	third	third	ADJ
ftr-310	1745	9	-	-	PUNCT
ftr-310	1745	10	party	party	NOUN
ftr-310	1745	11	suit	suit	NOUN
ftr-310	1745	12	discourage	discourage	VERB
ftr-310	1745	13	all	all	PRON
ftr-310	1745	14	but	but	SCONJ
ftr-310	1745	15	the	the	DET
ftr-310	1745	16	most	most	ADV
ftr-310	1745	17	meritorious	meritorious	ADJ
ftr-310	1745	18	challenges	challenge	NOUN
ftr-310	1745	19	.	.	PUNCT
ftr-310	1746	1	if	if	SCONJ
ftr-310	1746	2	the	the	DET
ftr-310	1746	3	plaintiff	plaintiff	NOUN
ftr-310	1746	4	to	to	ADP
ftr-310	1746	5	a	a	DET
ftr-310	1746	6	fire	fire	NOUN
ftr-310	1746	7	-	-	PUNCT
ftr-310	1746	8	alarm	alarm	NOUN
ftr-310	1746	9	oversight	oversight	NOUN
ftr-310	1746	10	case	case	NOUN
ftr-310	1746	11	loses	lose	VERB
ftr-310	1746	12	—	—	PUNCT
ftr-310	1746	13	even	even	ADV
ftr-310	1746	14	if	if	SCONJ
ftr-310	1746	15	her	her	PRON
ftr-310	1746	16	challenge	challenge	NOUN
ftr-310	1746	17	was	be	AUX
ftr-310	1746	18	not	not	PART
ftr-310	1746	19	frivolous	frivolous	ADJ
ftr-310	1746	20	—	—	PUNCT
ftr-310	1746	21	she	she	PRON
ftr-310	1746	22	does	do	AUX
ftr-310	1746	23	not	not	PART
ftr-310	1746	24	receive	receive	VERB
ftr-310	1746	25	an	an	DET
ftr-310	1746	26	award	award	NOUN
ftr-310	1746	27	of	of	ADP
ftr-310	1746	28	attorney	attorney	NOUN
ftr-310	1746	29	’s	’s	PART
ftr-310	1746	30	fees	fee	NOUN
ftr-310	1746	31	.	.	PUNCT
ftr-310	1747	1	as	as	ADP
ftr-310	1747	2	such	such	ADJ
ftr-310	1747	3	,	,	PUNCT
ftr-310	1747	4	her	her	PRON
ftr-310	1747	5	challenge	challenge	NOUN
ftr-310	1747	6	has	have	AUX
ftr-310	1747	7	cost	cost	VERB
ftr-310	1747	8	her	her	PRON
ftr-310	1747	9	money	money	NOUN
ftr-310	1747	10	.	.	PUNCT
ftr-310	1748	1	without	without	ADP
ftr-310	1748	2	attorney	attorney	NOUN
ftr-310	1748	3	’s	’s	PART
ftr-310	1748	4	fees	fee	NOUN
ftr-310	1748	5	,	,	PUNCT
ftr-310	1748	6	her	her	PRON
ftr-310	1748	7	expected	expect	VERB
ftr-310	1748	8	recovery	recovery	NOUN
ftr-310	1748	9	is	be	AUX
ftr-310	1748	10	negative	negative	ADJ
ftr-310	1748	11	.	.	PUNCT
ftr-310	1749	1	as	as	ADP
ftr-310	1749	2	a	a	DET
ftr-310	1749	3	result	result	NOUN
ftr-310	1749	4	,	,	PUNCT
ftr-310	1749	5	she	she	PRON
ftr-310	1749	6	should	should	AUX
ftr-310	1749	7	be	be	AUX
ftr-310	1749	8	unwilling	unwilling	ADJ
ftr-310	1749	9	to	to	PART
ftr-310	1749	10	bring	bring	VERB
ftr-310	1749	11	a	a	DET
ftr-310	1749	12	borderline	borderline	NOUN
ftr-310	1749	13	case	case	NOUN
ftr-310	1749	14	,	,	PUNCT
ftr-310	1749	15	and	and	CCONJ
ftr-310	1749	16	the	the	DET
ftr-310	1749	17	i.r.s	i.r.s	NOUN
ftr-310	1749	18	.	.	PUNCT
ftr-310	1750	1	should	should	AUX
ftr-310	1750	2	generally	generally	ADV
ftr-310	1750	3	have	have	VERB
ftr-310	1750	4	the	the	DET
ftr-310	1750	5	ability	ability	NOUN
ftr-310	1750	6	to	to	PART
ftr-310	1750	7	maintain	maintain	VERB
ftr-310	1750	8	its	its	PRON
ftr-310	1750	9	administrative	administrative	ADJ
ftr-310	1750	10	discretion	discretion	NOUN
ftr-310	1750	11	.	.	PUNCT
ftr-310	1751	1	of	of	ADP
ftr-310	1751	2	course	course	NOUN
ftr-310	1751	3	,	,	PUNCT
ftr-310	1751	4	providing	provide	VERB
ftr-310	1751	5	for	for	ADP
ftr-310	1751	6	attorney	attorney	NOUN
ftr-310	1751	7	’s	’s	PART
ftr-310	1751	8	fees	fee	NOUN
ftr-310	1751	9	to	to	ADP
ftr-310	1751	10	a	a	DET
ftr-310	1751	11	successful	successful	ADJ
ftr-310	1751	12	fire	fire	NOUN
ftr-310	1751	13	-	-	PUNCT
ftr-310	1751	14	alarm	alarm	NOUN
ftr-310	1751	15	oversight	oversight	NOUN
ftr-310	1751	16	plaintiff	plaintiff	NOUN
ftr-310	1751	17	has	have	VERB
ftr-310	1751	18	its	its	PRON
ftr-310	1751	19	own	own	ADJ
ftr-310	1751	20	problems	problem	NOUN
ftr-310	1751	21	.	.	PUNCT
ftr-310	1752	1	awarding	award	VERB
ftr-310	1752	2	attorney	attorney	NOUN
ftr-310	1752	3	’s	’s	PART
ftr-310	1752	4	fees	fee	NOUN
ftr-310	1752	5	would	would	AUX
ftr-310	1752	6	,	,	PUNCT
ftr-310	1752	7	at	at	ADP
ftr-310	1752	8	the	the	DET
ftr-310	1752	9	margins	margin	NOUN
ftr-310	1752	10	,	,	PUNCT
ftr-310	1752	11	provide	provide	VERB
ftr-310	1752	12	the	the	DET
ftr-310	1752	13	i.r.s	i.r.	NOUN
ftr-310	1752	14	.	.	PUNCT
ftr-310	1753	1	with	with	ADP
ftr-310	1753	2	incentive	incentive	NOUN
ftr-310	1753	3	to	to	PART
ftr-310	1753	4	decide	decide	VERB
ftr-310	1753	5	meritorious	meritorious	ADJ
ftr-310	1753	6	cases	case	NOUN
ftr-310	1753	7	against	against	ADP
ftr-310	1753	8	plaintiffs	plaintiff	NOUN
ftr-310	1753	9	(	(	PUNCT
ftr-310	1753	10	because	because	SCONJ
ftr-310	1753	11	the	the	DET
ftr-310	1753	12	initial	initial	ADJ
ftr-310	1753	13	challenge	challenge	NOUN
ftr-310	1753	14	must	must	AUX
ftr-310	1753	15	be	be	AUX
ftr-310	1753	16	brought	bring	VERB
ftr-310	1753	17	to	to	ADP
ftr-310	1753	18	the	the	DET
ftr-310	1753	19	i.r.s	i.r.	NOUN
ftr-310	1753	20	.	.	PUNCT
ftr-310	1753	21	itself	itself	PRON
ftr-310	1753	22	)	)	PUNCT
ftr-310	1753	23	and	and	CCONJ
ftr-310	1753	24	to	to	PART
ftr-310	1753	25	appeal	appeal	VERB
ftr-310	1753	26	deserved	deserve	VERB
ftr-310	1753	27	losses	loss	NOUN
ftr-310	1753	28	to	to	ADP
ftr-310	1753	29	the	the	DET
ftr-310	1753	30	tax	tax	NOUN
ftr-310	1753	31	court	court	NOUN
ftr-310	1753	32	.	.	PUNCT
ftr-310	1754	1	the	the	DET
ftr-310	1754	2	incentive	incentive	NOUN
ftr-310	1754	3	for	for	ADP
ftr-310	1754	4	making	make	VERB
ftr-310	1754	5	wrong	wrong	ADJ
ftr-310	1754	6	decisions	decision	NOUN
ftr-310	1754	7	arises	arise	VERB
ftr-310	1754	8	because	because	SCONJ
ftr-310	1754	9	,	,	PUNCT
ftr-310	1754	10	if	if	SCONJ
ftr-310	1754	11	the	the	DET
ftr-310	1754	12	plaintiff	plaintiff	NOUN
ftr-310	1754	13	loses	lose	VERB
ftr-310	1754	14	,	,	PUNCT
ftr-310	1754	15	the	the	DET
ftr-310	1754	16	i.r.s	i.r.	NOUN
ftr-310	1754	17	.	.	PUNCT
ftr-310	1755	1	does	do	AUX
ftr-310	1755	2	not	not	PART
ftr-310	1755	3	pay	pay	VERB
ftr-310	1755	4	attorney	attorney	NOUN
ftr-310	1755	5	’s	’s	PART
ftr-310	1755	6	fees	fee	NOUN
ftr-310	1755	7	.	.	PUNCT
ftr-310	1756	1	on	on	ADP
ftr-310	1756	2	the	the	DET
ftr-310	1756	3	margins	margin	NOUN
ftr-310	1756	4	,	,	PUNCT
ftr-310	1756	5	then	then	ADV
ftr-310	1756	6	,	,	PUNCT
ftr-310	1756	7	an	an	DET
ftr-310	1756	8	award	award	NOUN
ftr-310	1756	9	of	of	ADP
ftr-310	1756	10	attorney	attorney	NOUN
ftr-310	1756	11	’s	’s	PART
ftr-310	1756	12	fees	fee	NOUN
ftr-310	1756	13	encourages	encourage	VERB
ftr-310	1756	14	i.r.s	i.r.	NOUN
ftr-310	1756	15	.	.	PUNCT
ftr-310	1757	1	intransigence	intransigence	NOUN
ftr-310	1757	2	,	,	PUNCT
ftr-310	1757	3	increasing	increase	VERB
ftr-310	1757	4	the	the	DET
ftr-310	1757	5	amount	amount	NOUN
ftr-310	1757	6	of	of	ADP
ftr-310	1757	7	litigation	litigation	NOUN
ftr-310	1757	8	.	.	PUNCT
ftr-310	1758	1	265	265	NUM
ftr-310	1758	2	and	and	CCONJ
ftr-310	1758	3	awarding	award	VERB
ftr-310	1758	4	attorney	attorney	NOUN
ftr-310	1758	5	’s	’s	PART
ftr-310	1758	6	fees	fee	NOUN
ftr-310	1758	7	distorts	distort	VERB
ftr-310	1758	8	more	more	ADJ
ftr-310	1758	9	than	than	ADP
ftr-310	1758	10	just	just	ADV
ftr-310	1758	11	the	the	DET
ftr-310	1758	12	i.r.s	i.r.	NOUN
ftr-310	1758	13	.	.	PUNCT
ftr-310	1758	14	’s	’s	PART
ftr-310	1758	15	decisions	decision	NOUN
ftr-310	1758	16	.	.	PUNCT
ftr-310	1759	1	knowing	know	VERB
ftr-310	1759	2	the	the	DET
ftr-310	1759	3	i.r.s	i.r.	NOUN
ftr-310	1759	4	.	.	PUNCT
ftr-310	1760	1	will	will	AUX
ftr-310	1760	2	pay	pay	VERB
ftr-310	1760	3	a	a	DET
ftr-310	1760	4	party	party	NOUN
ftr-310	1760	5	’s	’s	PART
ftr-310	1760	6	fees	fee	NOUN
ftr-310	1760	7	increases	increase	VERB
ftr-310	1760	8	litigation	litigation	NOUN
ftr-310	1760	9	costs	cost	NOUN
ftr-310	1760	10	,	,	PUNCT
ftr-310	1760	11	often	often	ADV
ftr-310	1760	12	in	in	ADP
ftr-310	1760	13	socially	socially	ADV
ftr-310	1760	14	-	-	PUNCT
ftr-310	1760	15	unproductive	unproductive	ADJ
ftr-310	1760	16	ways	way	NOUN
ftr-310	1760	17	.	.	PUNCT
ftr-310	1761	1	266	266	NUM
ftr-310	1761	2	attorneys	attorney	NOUN
ftr-310	1761	3	who	who	PRON
ftr-310	1761	4	reasonably	reasonably	ADV
ftr-310	1761	5	expect	expect	VERB
ftr-310	1761	6	to	to	PART
ftr-310	1761	7	win	win	VERB
ftr-310	1761	8	will	will	AUX
ftr-310	1761	9	get	get	AUX
ftr-310	1761	10	paid	pay	VERB
ftr-310	1761	11	more	more	ADJ
ftr-310	1761	12	if	if	SCONJ
ftr-310	1761	13	they	they	PRON
ftr-310	1761	14	do	do	VERB
ftr-310	1761	15	more	more	ADJ
ftr-310	1761	16	work	work	NOUN
ftr-310	1761	17	,	,	PUNCT
ftr-310	1761	18	and	and	CCONJ
ftr-310	1761	19	their	their	PRON
ftr-310	1761	20	clients	client	NOUN
ftr-310	1761	21	,	,	PUNCT
ftr-310	1761	22	who	who	PRON
ftr-310	1761	23	will	will	AUX
ftr-310	1761	24	not	not	PART
ftr-310	1761	25	bear	bear	VERB
ftr-310	1761	26	the	the	DET
ftr-310	1761	27	expense	expense	NOUN
ftr-310	1761	28	of	of	ADP
ftr-310	1761	29	the	the	DET
ftr-310	1761	30	additional	additional	ADJ
ftr-310	1761	31	fees	fee	NOUN
ftr-310	1761	32	,	,	PUNCT
ftr-310	1761	33	have	have	VERB
ftr-310	1761	34	no	no	DET
ftr-310	1761	35	incentive	incentive	NOUN
ftr-310	1761	36	to	to	PART
ftr-310	1761	37	control	control	VERB
ftr-310	1761	38	their	their	PRON
ftr-310	1761	39	attorneys	attorney	NOUN
ftr-310	1761	40	’	’	PART
ftr-310	1761	41	costs	cost	NOUN
ftr-310	1761	42	.	.	PUNCT
ftr-310	1762	1	and	and	CCONJ
ftr-310	1762	2	because	because	SCONJ
ftr-310	1762	3	the	the	DET
ftr-310	1762	4	award	award	PROPN
ftr-310	1762	5	of	of	ADP
ftr-310	1762	6	attorney	attorney	NOUN
ftr-310	1762	7	’s	’s	PART
ftr-310	1762	8	fees	fee	NOUN
ftr-310	1762	9	changes	change	VERB
ftr-310	1762	10	the	the	DET
ftr-310	1762	11	plaintiff	plaintiff	NOUN
ftr-310	1762	12	’s	’s	PART
ftr-310	1762	13	expected	expect	VERB
ftr-310	1762	14	gain	gain	NOUN
ftr-310	1762	15	and	and	CCONJ
ftr-310	1762	16	the	the	DET
ftr-310	1762	17	government	government	NOUN
ftr-310	1762	18	’s	’s	PART
ftr-310	1762	19	expected	expect	VERB
ftr-310	1762	20	loss	loss	NOUN
ftr-310	1762	21	,	,	PUNCT
ftr-310	1762	22	it	it	PRON
ftr-310	1762	23	reduces	reduce	VERB
ftr-310	1762	24	the	the	DET
ftr-310	1762	25	incentive	incentive	NOUN
ftr-310	1762	26	for	for	SCONJ
ftr-310	1762	27	either	either	DET
ftr-310	1762	28	party	party	NOUN
ftr-310	1762	29	to	to	PART
ftr-310	1762	30	settle	settle	VERB
ftr-310	1762	31	.	.	PUNCT
ftr-310	1763	1	267	267	NUM
ftr-310	1763	2	the	the	DET
ftr-310	1763	3	i.r.s	i.r.	NOUN
ftr-310	1763	4	.	.	PUNCT
ftr-310	1763	5	’s	’s	PART
ftr-310	1763	6	incentive	incentive	NOUN
ftr-310	1763	7	to	to	PART
ftr-310	1763	8	incorrectly	incorrectly	ADV
ftr-310	1763	9	find	find	VERB
ftr-310	1763	10	against	against	ADP
ftr-310	1763	11	the	the	DET
ftr-310	1763	12	plaintiff	plaintiff	NOUN
ftr-310	1763	13	and	and	CCONJ
ftr-310	1763	14	to	to	PART
ftr-310	1763	15	unnecessarily	unnecessarily	ADV
ftr-310	1763	16	and	and	CCONJ
ftr-310	1763	17	unwisely	unwisely	ADV
ftr-310	1763	18	appeal	appeal	NOUN
ftr-310	1763	19	may	may	AUX
ftr-310	1763	20	be	be	AUX
ftr-310	1763	21	overstated	overstate	VERB
ftr-310	1763	22	.	.	PUNCT
ftr-310	1764	1	as	as	SCONJ
ftr-310	1764	2	a	a	DET
ftr-310	1764	3	government	government	NOUN
ftr-310	1764	4	agency	agency	NOUN
ftr-310	1764	5	,	,	PUNCT
ftr-310	1764	6	the	the	DET
ftr-310	1764	7	i.r.s	i.r.	NOUN
ftr-310	1764	8	.	.	PUNCT
ftr-310	1764	9	does	do	AUX
ftr-310	1764	10	not	not	PART
ftr-310	1764	11	fully	fully	ADV
ftr-310	1764	12	internalize	internalize	VERB
ftr-310	1764	13	the	the	DET
ftr-310	1764	14	cost	cost	NOUN
ftr-310	1764	15	of	of	ADP
ftr-310	1764	16	paying	pay	VERB
ftr-310	1764	17	attorney	attorney	NOUN
ftr-310	1764	18	’s	’s	PART
ftr-310	1764	19	fees	fee	NOUN
ftr-310	1764	20	.	.	PUNCT
ftr-310	1765	1	268	268	NUM
ftr-310	1765	2	moreover	moreover	ADV
ftr-310	1765	3	,	,	PUNCT
ftr-310	1765	4	to	to	ADP
ftr-310	1765	5	the	the	DET
ftr-310	1765	6	extent	extent	NOUN
ftr-310	1765	7	the	the	DET
ftr-310	1765	8	i.r.s	i.r.	NOUN
ftr-310	1765	9	.	.	PUNCT
ftr-310	1766	1	does	do	AUX
ftr-310	1766	2	internalize	internalize	VERB
ftr-310	1766	3	the	the	DET
ftr-310	1766	4	cost	cost	NOUN
ftr-310	1766	5	,	,	PUNCT
ftr-310	1766	6	either	either	CCONJ
ftr-310	1766	7	financially	financially	ADV
ftr-310	1766	8	or	or	CCONJ
ftr-310	1766	9	in	in	ADP
ftr-310	1766	10	terms	term	NOUN
ftr-310	1766	11	of	of	ADP
ftr-310	1766	12	loss	loss	NOUN
ftr-310	1766	13	of	of	ADP
ftr-310	1766	14	pride	pride	NOUN
ftr-310	1766	15	or	or	CCONJ
ftr-310	1766	16	prestige	prestige	NOUN
ftr-310	1766	17	,	,	PUNCT
ftr-310	1766	18	its	its	PRON
ftr-310	1766	19	evaluation	evaluation	NOUN
ftr-310	1766	20	of	of	ADP
ftr-310	1766	21	the	the	DET
ftr-310	1766	22	cost	cost	NOUN
ftr-310	1766	23	of	of	ADP
ftr-310	1766	24	further	further	ADJ
ftr-310	1766	25	litigation	litigation	NOUN
ftr-310	1766	26	should	should	AUX
ftr-310	1766	27	still	still	ADV
ftr-310	1766	28	prevent	prevent	VERB
ftr-310	1766	29	it	it	PRON
ftr-310	1766	30	from	from	ADP
ftr-310	1766	31	unnecessarily	unnecessarily	ADV
ftr-310	1766	32	extending	extend	VERB
ftr-310	1766	33	litigation	litigation	NOUN
ftr-310	1766	34	.	.	PUNCT
ftr-310	1767	1	further	further	ADJ
ftr-310	1767	2	appeals	appeal	NOUN
ftr-310	1767	3	mean	mean	VERB
ftr-310	1767	4	the	the	DET
ftr-310	1767	5	plaintiff	plaintiff	NOUN
ftr-310	1767	6	will	will	AUX
ftr-310	1767	7	incur	incur	VERB
ftr-310	1767	8	additional	additional	ADJ
ftr-310	1767	9	costs	cost	NOUN
ftr-310	1767	10	,	,	PUNCT
ftr-310	1767	11	costs	cost	VERB
ftr-310	1767	12	that	that	SCONJ
ftr-310	1767	13	the	the	DET
ftr-310	1767	14	tax	tax	NOUN
ftr-310	1767	15	court	court	NOUN
ftr-310	1767	16	will	will	AUX
ftr-310	1767	17	award	award	VERB
ftr-310	1767	18	to	to	ADP
ftr-310	1767	19	the	the	DET
ftr-310	1767	20	plaintiff	plaintiff	NOUN
ftr-310	1767	21	if	if	SCONJ
ftr-310	1767	22	successful	successful	ADJ
ftr-310	1767	23	.	.	PUNCT
ftr-310	1768	1	thus	thus	ADV
ftr-310	1768	2	,	,	PUNCT
ftr-310	1768	3	if	if	SCONJ
ftr-310	1768	4	the	the	DET
ftr-310	1768	5	265	265	NUM
ftr-310	1768	6	.	.	PUNCT
ftr-310	1769	1	krent	krent	PROPN
ftr-310	1769	2	,	,	PUNCT
ftr-310	1769	3	explaining	explain	VERB
ftr-310	1769	4	,	,	PUNCT
ftr-310	1769	5	supra	supra	PROPN
ftr-310	1769	6	note	note	PROPN
ftr-310	1769	7	261	261	NUM
ftr-310	1769	8	,	,	PUNCT
ftr-310	1769	9	at	at	ADP
ftr-310	1769	10	2081	2081	NUM
ftr-310	1769	11	.	.	PUNCT
ftr-310	1770	1	266	266	NUM
ftr-310	1770	2	.	.	PUNCT
ftr-310	1771	1	i	i	PRON
ftr-310	1771	2	d.	d.	PROPN
ftr-310	1771	3	at	at	ADP
ftr-310	1771	4	2081	2081	NUM
ftr-310	1771	5	.	.	PUNCT
ftr-310	1772	1	267	267	NUM
ftr-310	1772	2	.	.	PUNCT
ftr-310	1773	1	i	i	PRON
ftr-310	1773	2	d.	d.	PROPN
ftr-310	1773	3	at	at	ADP
ftr-310	1773	4	2080	2080	NUM
ftr-310	1773	5	.	.	PUNCT
ftr-310	1774	1	268	268	NUM
ftr-310	1774	2	.	.	PUNCT
ftr-310	1775	1	i	i	PRON
ftr-310	1775	2	d.	d.	PROPN
ftr-310	1775	3	at	at	ADP
ftr-310	1775	4	2075	2075	NUM
ftr-310	1775	5	.	.	PUNCT
ftr-310	1776	1	for	for	ADP
ftr-310	1776	2	the	the	DET
ftr-310	1776	3	same	same	ADJ
ftr-310	1776	4	reason	reason	NOUN
ftr-310	1776	5	,	,	PUNCT
ftr-310	1776	6	providing	provide	VERB
ftr-310	1776	7	a	a	DET
ftr-310	1776	8	victorious	victorious	ADJ
ftr-310	1776	9	litigant	litigant	NOUN
ftr-310	1776	10	with	with	ADP
ftr-310	1776	11	an	an	DET
ftr-310	1776	12	award	award	NOUN
ftr-310	1776	13	of	of	ADP
ftr-310	1776	14	attorney	attorney	NOUN
ftr-310	1776	15	’s	’s	PART
ftr-310	1776	16	fees	fee	NOUN
ftr-310	1776	17	should	should	AUX
ftr-310	1776	18	not	not	PART
ftr-310	1776	19	lead	lead	VERB
ftr-310	1776	20	to	to	ADP
ftr-310	1776	21	overdeterrence	overdeterrence	NOUN
ftr-310	1776	22	.	.	PUNCT
ftr-310	1777	1	i	i	PRON
ftr-310	1777	2	d.	d.	PROPN
ftr-310	1777	3	272	272	NUM
ftr-310	1777	4	florida	florida	PROPN
ftr-310	1777	5	tax	tax	PROPN
ftr-310	1777	6	review	review	NOUN
ftr-310	1778	1	[	[	X
ftr-310	1778	2	vol	vol	NOUN
ftr-310	1778	3	.	.	NOUN
ftr-310	1778	4	14:6	14:6	NUM
ftr-310	1778	5	plaintiff	plaintiff	NOUN
ftr-310	1778	6	has	have	VERB
ftr-310	1778	7	a	a	DET
ftr-310	1778	8	decent	decent	ADJ
ftr-310	1778	9	shot	shot	NOUN
ftr-310	1778	10	of	of	ADP
ftr-310	1778	11	winning	win	VERB
ftr-310	1778	12	on	on	ADP
ftr-310	1778	13	appeal	appeal	NOUN
ftr-310	1778	14	,	,	PUNCT
ftr-310	1778	15	the	the	DET
ftr-310	1778	16	i.r.s	i.r.	NOUN
ftr-310	1778	17	.	.	PUNCT
ftr-310	1779	1	should	should	AUX
ftr-310	1779	2	factor	factor	VERB
ftr-310	1779	3	those	those	DET
ftr-310	1779	4	future	future	ADJ
ftr-310	1779	5	costs	cost	NOUN
ftr-310	1779	6	into	into	ADP
ftr-310	1779	7	its	its	PRON
ftr-310	1779	8	analysis	analysis	NOUN
ftr-310	1779	9	of	of	ADP
ftr-310	1779	10	whether	whether	SCONJ
ftr-310	1779	11	to	to	PART
ftr-310	1779	12	proceed	proceed	VERB
ftr-310	1779	13	or	or	CCONJ
ftr-310	1779	14	not	not	PART
ftr-310	1779	15	.	.	PUNCT
ftr-310	1780	1	269	269	NUM
ftr-310	1780	2	to	to	PART
ftr-310	1780	3	combat	combat	VERB
ftr-310	1780	4	the	the	DET
ftr-310	1780	5	incentives	incentive	NOUN
ftr-310	1780	6	the	the	DET
ftr-310	1780	7	watchdog	watchdog	NOUN
ftr-310	1780	8	groups	group	NOUN
ftr-310	1780	9	’	'	PUNCT
ftr-310	1780	10	attorneys	attorney	NOUN
ftr-310	1780	11	face	face	VERB
ftr-310	1780	12	to	to	PART
ftr-310	1780	13	pad	pad	VERB
ftr-310	1780	14	their	their	PRON
ftr-310	1780	15	hours	hour	NOUN
ftr-310	1780	16	,	,	PUNCT
ftr-310	1780	17	judges	judge	NOUN
ftr-310	1780	18	need	need	VERB
ftr-310	1780	19	some	some	DET
ftr-310	1780	20	discretion	discretion	NOUN
ftr-310	1780	21	in	in	ADP
ftr-310	1780	22	how	how	SCONJ
ftr-310	1780	23	they	they	PRON
ftr-310	1780	24	calculate	calculate	VERB
ftr-310	1780	25	attorney	attorney	NOUN
ftr-310	1780	26	’s	’s	PART
ftr-310	1780	27	fees	fee	NOUN
ftr-310	1780	28	.	.	PUNCT
ftr-310	1781	1	and	and	CCONJ
ftr-310	1781	2	generally	generally	ADV
ftr-310	1781	3	,	,	PUNCT
ftr-310	1781	4	in	in	ADP
ftr-310	1781	5	federal	federal	ADJ
ftr-310	1781	6	cases	case	NOUN
ftr-310	1781	7	,	,	PUNCT
ftr-310	1781	8	judges	judge	NOUN
ftr-310	1781	9	have	have	VERB
ftr-310	1781	10	that	that	DET
ftr-310	1781	11	discretion	discretion	NOUN
ftr-310	1781	12	.	.	PUNCT
ftr-310	1782	1	broadly	broadly	ADV
ftr-310	1782	2	speaking	speak	VERB
ftr-310	1782	3	,	,	PUNCT
ftr-310	1782	4	federal	federal	ADJ
ftr-310	1782	5	courts	court	NOUN
ftr-310	1782	6	calculate	calculate	VERB
ftr-310	1782	7	attorney	attorney	NOUN
ftr-310	1782	8	’s	’s	PART
ftr-310	1782	9	fees	fee	NOUN
ftr-310	1782	10	using	use	VERB
ftr-310	1782	11	the	the	DET
ftr-310	1782	12	lodestar	lodestar	NOUN
ftr-310	1782	13	method	method	NOUN
ftr-310	1782	14	,	,	PUNCT
ftr-310	1782	15	in	in	ADP
ftr-310	1782	16	which	which	PRON
ftr-310	1782	17	the	the	DET
ftr-310	1782	18	attorney	attorney	NOUN
ftr-310	1782	19	receives	receive	VERB
ftr-310	1782	20	an	an	DET
ftr-310	1782	21	amount	amount	NOUN
ftr-310	1782	22	determined	determine	VERB
ftr-310	1782	23	by	by	ADP
ftr-310	1782	24	multiplying	multiply	VERB
ftr-310	1782	25	a	a	DET
ftr-310	1782	26	reasonable	reasonable	ADJ
ftr-310	1782	27	number	number	NOUN
ftr-310	1782	28	of	of	ADP
ftr-310	1782	29	hours	hour	NOUN
ftr-310	1782	30	by	by	ADP
ftr-310	1782	31	a	a	DET
ftr-310	1782	32	reasonable	reasonable	ADJ
ftr-310	1782	33	billing	billing	NOUN
ftr-310	1782	34	hourly	hourly	ADJ
ftr-310	1782	35	billing	billing	NOUN
ftr-310	1782	36	rate	rate	NOUN
ftr-310	1782	37	.	.	PUNCT
ftr-310	1783	1	270	270	NUM
ftr-310	1783	2	to	to	ADP
ftr-310	1783	3	the	the	DET
ftr-310	1783	4	extent	extent	NOUN
ftr-310	1783	5	that	that	SCONJ
ftr-310	1783	6	the	the	DET
ftr-310	1783	7	judge	judge	NOUN
ftr-310	1783	8	finds	find	VERB
ftr-310	1783	9	the	the	DET
ftr-310	1783	10	number	number	NOUN
ftr-310	1783	11	of	of	ADP
ftr-310	1783	12	hours	hour	NOUN
ftr-310	1783	13	or	or	CCONJ
ftr-310	1783	14	the	the	DET
ftr-310	1783	15	billing	billing	NOUN
ftr-310	1783	16	rate	rate	NOUN
ftr-310	1783	17	unreasonable	unreasonable	ADJ
ftr-310	1783	18	,	,	PUNCT
ftr-310	1783	19	she	she	PRON
ftr-310	1783	20	can	can	AUX
ftr-310	1783	21	adjust	adjust	VERB
ftr-310	1783	22	those	those	PRON
ftr-310	1783	23	in	in	ADP
ftr-310	1783	24	the	the	DET
ftr-310	1783	25	calculation	calculation	NOUN
ftr-310	1783	26	.	.	PUNCT
ftr-310	1784	1	providing	provide	VERB
ftr-310	1784	2	for	for	ADP
ftr-310	1784	3	judicial	judicial	ADJ
ftr-310	1784	4	discretion	discretion	NOUN
ftr-310	1784	5	reduces	reduce	VERB
ftr-310	1784	6	certainty	certainty	NOUN
ftr-310	1784	7	and	and	CCONJ
ftr-310	1784	8	increases	increase	VERB
ftr-310	1784	9	the	the	DET
ftr-310	1784	10	judge	judge	NOUN
ftr-310	1784	11	’s	’s	PART
ftr-310	1784	12	workload	workload	NOUN
ftr-310	1784	13	,	,	PUNCT
ftr-310	1784	14	but	but	CCONJ
ftr-310	1784	15	seems	seem	VERB
ftr-310	1784	16	unavoidable	unavoidable	ADJ
ftr-310	1784	17	.	.	PUNCT
ftr-310	1785	1	different	different	ADJ
ftr-310	1785	2	cases	case	NOUN
ftr-310	1785	3	will	will	AUX
ftr-310	1785	4	require	require	VERB
ftr-310	1785	5	different	different	ADJ
ftr-310	1785	6	expertise	expertise	NOUN
ftr-310	1785	7	and	and	CCONJ
ftr-310	1785	8	different	different	ADJ
ftr-310	1785	9	amounts	amount	NOUN
ftr-310	1785	10	of	of	ADP
ftr-310	1785	11	work	work	NOUN
ftr-310	1785	12	;	;	PUNCT
ftr-310	1785	13	setting	set	VERB
ftr-310	1785	14	a	a	DET
ftr-310	1785	15	bright	bright	ADJ
ftr-310	1785	16	-	-	PUNCT
ftr-310	1785	17	line	line	NOUN
ftr-310	1785	18	cap	cap	NOUN
ftr-310	1785	19	on	on	ADP
ftr-310	1785	20	the	the	DET
ftr-310	1785	21	billing	billing	NOUN
ftr-310	1785	22	rate	rate	NOUN
ftr-310	1785	23	or	or	CCONJ
ftr-310	1785	24	the	the	DET
ftr-310	1785	25	number	number	NOUN
ftr-310	1785	26	of	of	ADP
ftr-310	1785	27	hours	hour	NOUN
ftr-310	1785	28	that	that	PRON
ftr-310	1785	29	will	will	AUX
ftr-310	1785	30	be	be	AUX
ftr-310	1785	31	allowed	allow	VERB
ftr-310	1785	32	in	in	ADP
ftr-310	1785	33	calculating	calculate	VERB
ftr-310	1785	34	attorney	attorney	NOUN
ftr-310	1785	35	’s	’s	PART
ftr-310	1785	36	fees	fee	NOUN
ftr-310	1785	37	would	would	AUX
ftr-310	1785	38	discourage	discourage	VERB
ftr-310	1785	39	watchdog	watchdog	NOUN
ftr-310	1785	40	groups	group	NOUN
ftr-310	1785	41	from	from	ADP
ftr-310	1785	42	pursuing	pursue	VERB
ftr-310	1785	43	complex	complex	ADJ
ftr-310	1785	44	i.r.s	i.r.	NOUN
ftr-310	1785	45	.	.	PUNCT
ftr-310	1786	1	misconduct	misconduct	NOUN
ftr-310	1786	2	,	,	PUNCT
ftr-310	1786	3	and	and	CCONJ
ftr-310	1786	4	would	would	AUX
ftr-310	1786	5	lead	lead	VERB
ftr-310	1786	6	to	to	ADP
ftr-310	1786	7	underenforcement	underenforcement	NOUN
ftr-310	1786	8	.	.	PUNCT
ftr-310	1787	1	moreover	moreover	ADV
ftr-310	1787	2	,	,	PUNCT
ftr-310	1787	3	if	if	SCONJ
ftr-310	1787	4	attorneys	attorney	NOUN
ftr-310	1787	5	know	know	VERB
ftr-310	1787	6	in	in	ADP
ftr-310	1787	7	advance	advance	NOUN
ftr-310	1787	8	that	that	SCONJ
ftr-310	1787	9	their	their	PRON
ftr-310	1787	10	fee	fee	NOUN
ftr-310	1787	11	award	award	NOUN
ftr-310	1787	12	may	may	AUX
ftr-310	1787	13	be	be	AUX
ftr-310	1787	14	reduced	reduce	VERB
ftr-310	1787	15	,	,	PUNCT
ftr-310	1787	16	they	they	PRON
ftr-310	1787	17	will	will	AUX
ftr-310	1787	18	have	have	VERB
ftr-310	1787	19	incentives	incentive	NOUN
ftr-310	1787	20	to	to	PART
ftr-310	1787	21	do	do	AUX
ftr-310	1787	22	necessary	necessary	ADJ
ftr-310	1787	23	work	work	NOUN
ftr-310	1787	24	,	,	PUNCT
ftr-310	1787	25	but	but	CCONJ
ftr-310	1787	26	not	not	PART
ftr-310	1787	27	to	to	PART
ftr-310	1787	28	pad	pad	VERB
ftr-310	1787	29	the	the	DET
ftr-310	1787	30	amount	amount	NOUN
ftr-310	1787	31	that	that	PRON
ftr-310	1787	32	they	they	PRON
ftr-310	1787	33	bill	bill	VERB
ftr-310	1787	34	.	.	PUNCT
ftr-310	1788	1	provided	provide	VERB
ftr-310	1788	2	the	the	DET
ftr-310	1788	3	law	law	NOUN
ftr-310	1788	4	takes	take	VERB
ftr-310	1788	5	into	into	ADP
ftr-310	1788	6	account	account	NOUN
ftr-310	1788	7	the	the	DET
ftr-310	1788	8	distortions	distortion	NOUN
ftr-310	1788	9	in	in	ADP
ftr-310	1788	10	the	the	DET
ftr-310	1788	11	parties	party	NOUN
ftr-310	1788	12	’	’	PART
ftr-310	1788	13	incentives	incentive	NOUN
ftr-310	1788	14	,	,	PUNCT
ftr-310	1788	15	though	though	ADV
ftr-310	1788	16	,	,	PUNCT
ftr-310	1788	17	awarding	award	VERB
ftr-310	1788	18	attorney	attorney	NOUN
ftr-310	1788	19	’s	’s	PART
ftr-310	1788	20	fees	fee	NOUN
ftr-310	1788	21	to	to	ADP
ftr-310	1788	22	victorious	victorious	ADJ
ftr-310	1788	23	plaintiffs	plaintiff	NOUN
ftr-310	1788	24	will	will	AUX
ftr-310	1788	25	provide	provide	VERB
ftr-310	1788	26	some	some	DET
ftr-310	1788	27	incentive	incentive	NOUN
ftr-310	1788	28	for	for	SCONJ
ftr-310	1788	29	watchdog	watchdog	NOUN
ftr-310	1788	30	groups	group	NOUN
ftr-310	1788	31	to	to	PART
ftr-310	1788	32	police	police	VERB
ftr-310	1788	33	the	the	DET
ftr-310	1788	34	i.r.s	i.r.s	PROPN
ftr-310	1788	35	.	.	PUNCT
ftr-310	1789	1	attorney	attorney	PROPN
ftr-310	1789	2	’s	’s	PART
ftr-310	1789	3	fees	fee	NOUN
ftr-310	1789	4	permit	permit	VERB
ftr-310	1789	5	the	the	DET
ftr-310	1789	6	fire	fire	NOUN
ftr-310	1789	7	-	-	PUNCT
ftr-310	1789	8	alarm	alarm	NOUN
ftr-310	1789	9	oversight	oversight	NOUN
ftr-310	1789	10	to	to	PART
ftr-310	1789	11	function	function	VERB
ftr-310	1789	12	,	,	PUNCT
ftr-310	1789	13	constraining	constrain	VERB
ftr-310	1789	14	the	the	DET
ftr-310	1789	15	i.r.s	i.r.	NOUN
ftr-310	1789	16	.	.	PUNCT
ftr-310	1789	17	’s	’s	PART
ftr-310	1789	18	actions	action	NOUN
ftr-310	1789	19	without	without	ADP
ftr-310	1789	20	overburdening	overburden	VERB
ftr-310	1789	21	it	it	PRON
ftr-310	1789	22	.	.	PUNCT
ftr-310	1790	1	vi	vi	X
ftr-310	1790	2	.	.	NOUN
ftr-310	1790	3	conclusion	conclusion	NOUN
ftr-310	1790	4	in	in	ADP
ftr-310	1790	5	general	general	ADJ
ftr-310	1790	6	,	,	PUNCT
ftr-310	1790	7	the	the	DET
ftr-310	1790	8	i.r.s	i.r.	NOUN
ftr-310	1790	9	.	.	PUNCT
ftr-310	1791	1	does	do	VERB
ftr-310	1791	2	an	an	DET
ftr-310	1791	3	effective	effective	ADJ
ftr-310	1791	4	job	job	NOUN
ftr-310	1791	5	administering	administer	VERB
ftr-310	1791	6	the	the	DET
ftr-310	1791	7	tax	tax	NOUN
ftr-310	1791	8	system	system	NOUN
ftr-310	1791	9	.	.	PUNCT
ftr-310	1792	1	it	it	PRON
ftr-310	1792	2	manages	manage	VERB
ftr-310	1792	3	to	to	PART
ftr-310	1792	4	process	process	VERB
ftr-310	1792	5	tax	tax	NOUN
ftr-310	1792	6	returns	return	NOUN
ftr-310	1792	7	and	and	CCONJ
ftr-310	1792	8	refunds	refund	NOUN
ftr-310	1792	9	,	,	PUNCT
ftr-310	1792	10	find	find	VERB
ftr-310	1792	11	and	and	CCONJ
ftr-310	1792	12	prevent	prevent	VERB
ftr-310	1792	13	fraud	fraud	NOUN
ftr-310	1792	14	,	,	PUNCT
ftr-310	1792	15	and	and	CCONJ
ftr-310	1792	16	otherwise	otherwise	ADV
ftr-310	1792	17	make	make	VERB
ftr-310	1792	18	the	the	DET
ftr-310	1792	19	tax	tax	NOUN
ftr-310	1792	20	system	system	NOUN
ftr-310	1792	21	function	function	NOUN
ftr-310	1792	22	,	,	PUNCT
ftr-310	1792	23	and	and	CCONJ
ftr-310	1792	24	does	do	VERB
ftr-310	1792	25	so	so	ADV
ftr-310	1792	26	with	with	ADP
ftr-310	1792	27	relatively	relatively	ADV
ftr-310	1792	28	few	few	ADJ
ftr-310	1792	29	major	major	ADJ
ftr-310	1792	30	problems	problem	NOUN
ftr-310	1792	31	.	.	PUNCT
ftr-310	1793	1	271	271	NUM
ftr-310	1793	2	moreover	moreover	ADV
ftr-310	1793	3	,	,	PUNCT
ftr-310	1793	4	it	it	PRON
ftr-310	1793	5	manages	manage	VERB
ftr-310	1793	6	to	to	PART
ftr-310	1793	7	provide	provide	VERB
ftr-310	1793	8	the	the	DET
ftr-310	1793	9	high	high	ADJ
ftr-310	1793	10	level	level	NOUN
ftr-310	1793	11	of	of	ADP
ftr-310	1793	12	269	269	NUM
ftr-310	1793	13	.	.	PUNCT
ftr-310	1794	1	if	if	SCONJ
ftr-310	1794	2	these	these	DET
ftr-310	1794	3	general	general	ADJ
ftr-310	1794	4	considerations	consideration	NOUN
ftr-310	1794	5	prove	prove	VERB
ftr-310	1794	6	insufficient	insufficient	ADJ
ftr-310	1794	7	for	for	ADP
ftr-310	1794	8	deterring	deter	VERB
ftr-310	1794	9	i.r.s	i.r.	NOUN
ftr-310	1794	10	.	.	PUNCT
ftr-310	1795	1	intransigence	intransigence	NOUN
ftr-310	1795	2	,	,	PUNCT
ftr-310	1795	3	congress	congress	PROPN
ftr-310	1795	4	could	could	AUX
ftr-310	1795	5	increase	increase	VERB
ftr-310	1795	6	the	the	DET
ftr-310	1795	7	amount	amount	NOUN
ftr-310	1795	8	of	of	ADP
ftr-310	1795	9	attorney	attorney	NOUN
ftr-310	1795	10	’s	’s	PART
ftr-310	1795	11	fees	fee	NOUN
ftr-310	1795	12	by	by	ADP
ftr-310	1795	13	a	a	DET
ftr-310	1795	14	multiplier	multipli	ADJ
ftr-310	1795	15	in	in	ADP
ftr-310	1795	16	cases	case	NOUN
ftr-310	1795	17	where	where	SCONJ
ftr-310	1795	18	,	,	PUNCT
ftr-310	1795	19	for	for	ADP
ftr-310	1795	20	example	example	NOUN
ftr-310	1795	21	,	,	PUNCT
ftr-310	1795	22	the	the	DET
ftr-310	1795	23	tax	tax	NOUN
ftr-310	1795	24	court	court	NOUN
ftr-310	1795	25	found	find	VERB
ftr-310	1795	26	the	the	DET
ftr-310	1795	27	i.r.s	i.r.s	PROPN
ftr-310	1795	28	.	.	PUNCT
ftr-310	1796	1	appeals	appeal	NOUN
ftr-310	1796	2	office	office	NOUN
ftr-310	1796	3	’s	’s	PART
ftr-310	1796	4	decision	decision	NOUN
ftr-310	1796	5	insupportable	insupportable	ADJ
ftr-310	1796	6	,	,	PUNCT
ftr-310	1796	7	or	or	CCONJ
ftr-310	1796	8	found	find	VERB
ftr-310	1796	9	the	the	DET
ftr-310	1796	10	i.r.s	i.r.	NOUN
ftr-310	1796	11	.	.	PUNCT
ftr-310	1796	12	’s	’s	PART
ftr-310	1796	13	appeal	appeal	PROPN
ftr-310	1796	14	frivolous	frivolous	ADJ
ftr-310	1796	15	.	.	PUNCT
ftr-310	1797	1	270	270	NUM
ftr-310	1797	2	.	.	PUNCT
ftr-310	1797	3	see	see	VERB
ftr-310	1797	4	matthew	matthew	PROPN
ftr-310	1797	5	d.	d.	PROPN
ftr-310	1797	6	klaiber	klaiber	PROPN
ftr-310	1797	7	,	,	PUNCT
ftr-310	1797	8	a	a	DET
ftr-310	1797	9	uniform	uniform	ADJ
ftr-310	1797	10	fee	fee	NOUN
ftr-310	1797	11	-	-	PUNCT
ftr-310	1797	12	setting	set	VERB
ftr-310	1797	13	system	system	NOUN
ftr-310	1797	14	for	for	ADP
ftr-310	1797	15	calculating	calculate	VERB
ftr-310	1797	16	court	court	NOUN
ftr-310	1797	17	-	-	PUNCT
ftr-310	1797	18	awarded	award	VERB
ftr-310	1797	19	attorneys	attorney	NOUN
ftr-310	1797	20	’	'	PUNCT
ftr-310	1797	21	fees	fee	NOUN
ftr-310	1797	22	:	:	PUNCT
ftr-310	1797	23	combining	combine	VERB
ftr-310	1797	24	ex	ex	PRON
ftr-310	1797	25	ante	ante	NOUN
ftr-310	1797	26	rates	rate	NOUN
ftr-310	1797	27	with	with	ADP
ftr-310	1797	28	a	a	DET
ftr-310	1797	29	multifactor	multifactor	NOUN
ftr-310	1797	30	lodestar	lodestar	NOUN
ftr-310	1797	31	method	method	NOUN
ftr-310	1797	32	and	and	CCONJ
ftr-310	1797	33	a	a	DET
ftr-310	1797	34	performance	performance	NOUN
ftr-310	1797	35	-	-	PUNCT
ftr-310	1797	36	based	base	VERB
ftr-310	1797	37	mathematical	mathematical	ADJ
ftr-310	1797	38	model	model	NOUN
ftr-310	1797	39	,	,	PUNCT
ftr-310	1797	40	66	66	NUM
ftr-310	1797	41	md	md	PROPN
ftr-310	1797	42	.	.	PUNCT
ftr-310	1798	1	l.	l.	PROPN
ftr-310	1798	2	rev	rev	PROPN
ftr-310	1798	3	.	.	PROPN
ftr-310	1798	4	228	228	NUM
ftr-310	1798	5	,	,	PUNCT
ftr-310	1798	6	236	236	NUM
ftr-310	1798	7	(	(	PUNCT
ftr-310	1798	8	2006	2006	NUM
ftr-310	1798	9	)	)	PUNCT
ftr-310	1798	10	.	.	PUNCT
ftr-310	1799	1	271	271	NUM
ftr-310	1799	2	.	.	X
ftr-310	1799	3	see	see	VERB
ftr-310	1799	4	generally	generally	ADV
ftr-310	1799	5	treasury	treasury	PROPN
ftr-310	1799	6	inspector	inspector	NOUN
ftr-310	1799	7	general	general	NOUN
ftr-310	1799	8	for	for	ADP
ftr-310	1799	9	tax	tax	NOUN
ftr-310	1799	10	administration	administration	NOUN
ftr-310	1799	11	:	:	PUNCT
ftr-310	1799	12	the	the	DET
ftr-310	1799	13	majority	majority	NOUN
ftr-310	1799	14	of	of	ADP
ftr-310	1799	15	individual	individual	ADJ
ftr-310	1799	16	tax	tax	NOUN
ftr-310	1799	17	returns	return	NOUN
ftr-310	1799	18	were	be	AUX
ftr-310	1799	19	processed	process	VERB
ftr-310	1799	20	timely	timely	ADV
ftr-310	1799	21	,	,	PUNCT
ftr-310	1799	22	but	but	CCONJ
ftr-310	1799	23	not	not	PART
ftr-310	1799	24	all	all	DET
ftr-310	1799	25	tax	tax	NOUN
ftr-310	1799	26	credits	credit	NOUN
ftr-310	1799	27	were	be	AUX
ftr-310	1799	28	processed	process	VERB
ftr-310	1799	29	correctly	correctly	ADV
ftr-310	1799	30	during	during	ADP
ftr-310	1799	31	the	the	DET
ftr-310	1799	32	2012	2012	NUM
ftr-310	1799	33	filing	filing	NOUN
ftr-310	1799	34	season	season	NOUN
ftr-310	1799	35	(	(	PUNCT
ftr-310	1799	36	sep	sep	PROPN
ftr-310	1799	37	.	.	PROPN
ftr-310	1799	38	26	26	NUM
ftr-310	1799	39	,	,	PUNCT
ftr-310	1799	40	2012	2012	NUM
ftr-310	1799	41	)	)	PUNCT
ftr-310	1799	42	,	,	PUNCT
ftr-310	1799	43	http://www.treasury.cov/tigta/	http://www.treasury.cov/tigta/	PUNCT
ftr-310	1800	1	auditreports/2012reports/201240119fr.pdf	auditreports/2012reports/201240119fr.pdf	PROPN
ftr-310	1800	2	.	.	PUNCT
ftr-310	1801	1	2013	2013	NUM
ftr-310	1801	2	]	]	PUNCT
ftr-310	1801	3	preventing	prevent	VERB
ftr-310	1801	4	i.r.s	i.r.	NOUN
ftr-310	1801	5	.	.	PUNCT
ftr-310	1802	1	abuse	abuse	NOUN
ftr-310	1802	2	of	of	ADP
ftr-310	1802	3	the	the	DET
ftr-310	1802	4	tax	tax	NOUN
ftr-310	1802	5	system	system	NOUN
ftr-310	1802	6	273	273	NUM
ftr-310	1802	7	customer	customer	NOUN
ftr-310	1802	8	service	service	NOUN
ftr-310	1802	9	that	that	PRON
ftr-310	1802	10	congress	congress	PROPN
ftr-310	1802	11	intended	intend	VERB
ftr-310	1802	12	in	in	ADP
ftr-310	1802	13	enacting	enact	VERB
ftr-310	1802	14	the	the	DET
ftr-310	1802	15	various	various	ADJ
ftr-310	1802	16	taxpayer	taxpayer	NOUN
ftr-310	1802	17	bills	bill	NOUN
ftr-310	1802	18	of	of	ADP
ftr-310	1802	19	rights	right	NOUN
ftr-310	1802	20	.	.	PUNCT
ftr-310	1803	1	272	272	NUM
ftr-310	1803	2	in	in	ADP
ftr-310	1803	3	spite	spite	NOUN
ftr-310	1803	4	of	of	ADP
ftr-310	1803	5	its	its	PRON
ftr-310	1803	6	effectiveness	effectiveness	NOUN
ftr-310	1803	7	at	at	ADP
ftr-310	1803	8	guarding	guard	VERB
ftr-310	1803	9	against	against	ADP
ftr-310	1803	10	taxpayers	taxpayer	NOUN
ftr-310	1803	11	’	’	PART
ftr-310	1803	12	abuse	abuse	NOUN
ftr-310	1803	13	of	of	ADP
ftr-310	1803	14	the	the	DET
ftr-310	1803	15	tax	tax	NOUN
ftr-310	1803	16	system	system	NOUN
ftr-310	1803	17	and	and	CCONJ
ftr-310	1803	18	its	its	PRON
ftr-310	1803	19	ability	ability	NOUN
ftr-310	1803	20	to	to	PART
ftr-310	1803	21	treat	treat	VERB
ftr-310	1803	22	taxpayers	taxpayer	NOUN
ftr-310	1803	23	well	well	ADV
ftr-310	1803	24	,	,	PUNCT
ftr-310	1803	25	though	though	ADV
ftr-310	1803	26	,	,	PUNCT
ftr-310	1803	27	the	the	DET
ftr-310	1803	28	i.r.s	i.r.s	NOUN
ftr-310	1803	29	.	.	PUNCT
ftr-310	1803	30	has	have	VERB
ftr-310	1803	31	the	the	DET
ftr-310	1803	32	unique	unique	ADJ
ftr-310	1803	33	ability	ability	NOUN
ftr-310	1803	34	to	to	PART
ftr-310	1803	35	abuse	abuse	VERB
ftr-310	1803	36	the	the	DET
ftr-310	1803	37	tax	tax	NOUN
ftr-310	1803	38	system	system	NOUN
ftr-310	1803	39	itself	itself	PRON
ftr-310	1803	40	.	.	PUNCT
ftr-310	1804	1	and	and	CCONJ
ftr-310	1804	2	,	,	PUNCT
ftr-310	1804	3	in	in	ADP
ftr-310	1804	4	many	many	ADJ
ftr-310	1804	5	circumstances	circumstance	NOUN
ftr-310	1804	6	,	,	PUNCT
ftr-310	1804	7	it	it	PRON
ftr-310	1804	8	faces	face	VERB
ftr-310	1804	9	almost	almost	ADV
ftr-310	1804	10	no	no	PRON
ftr-310	1804	11	constraints	constraint	NOUN
ftr-310	1804	12	on	on	ADP
ftr-310	1804	13	its	its	PRON
ftr-310	1804	14	ability	ability	NOUN
ftr-310	1804	15	to	to	PART
ftr-310	1804	16	do	do	AUX
ftr-310	1804	17	so	so	ADV
ftr-310	1804	18	.	.	PUNCT
ftr-310	1805	1	sometimes	sometimes	ADV
ftr-310	1805	2	it	it	PRON
ftr-310	1805	3	violates	violate	VERB
ftr-310	1805	4	long	long	ADV
ftr-310	1805	5	-	-	PUNCT
ftr-310	1805	6	standing	stand	VERB
ftr-310	1805	7	tax	tax	NOUN
ftr-310	1805	8	principles	principle	NOUN
ftr-310	1805	9	to	to	PART
ftr-310	1805	10	confer	confer	VERB
ftr-310	1805	11	a	a	DET
ftr-310	1805	12	benefit	benefit	NOUN
ftr-310	1805	13	on	on	ADP
ftr-310	1805	14	specific	specific	ADJ
ftr-310	1805	15	taxpayers	taxpayer	NOUN
ftr-310	1805	16	,	,	PUNCT
ftr-310	1805	17	and	and	CCONJ
ftr-310	1805	18	nobody	nobody	PRON
ftr-310	1805	19	has	have	AUX
ftr-310	1805	20	standing	stand	VERB
ftr-310	1805	21	to	to	PART
ftr-310	1805	22	challenge	challenge	VERB
ftr-310	1805	23	the	the	DET
ftr-310	1805	24	benefit	benefit	NOUN
ftr-310	1805	25	.	.	PUNCT
ftr-310	1806	1	at	at	ADP
ftr-310	1806	2	other	other	ADJ
ftr-310	1806	3	times	time	NOUN
ftr-310	1806	4	,	,	PUNCT
ftr-310	1806	5	it	it	PRON
ftr-310	1806	6	can	can	AUX
ftr-310	1806	7	apply	apply	VERB
ftr-310	1806	8	the	the	DET
ftr-310	1806	9	tax	tax	NOUN
ftr-310	1806	10	law	law	NOUN
ftr-310	1806	11	incorrectly	incorrectly	ADV
ftr-310	1806	12	in	in	ADP
ftr-310	1806	13	a	a	DET
ftr-310	1806	14	manner	manner	NOUN
ftr-310	1806	15	that	that	PRON
ftr-310	1806	16	hurts	hurt	VERB
ftr-310	1806	17	taxpayers	taxpayer	NOUN
ftr-310	1806	18	,	,	PUNCT
ftr-310	1806	19	but	but	CCONJ
ftr-310	1806	20	where	where	SCONJ
ftr-310	1806	21	the	the	DET
ftr-310	1806	22	benefit	benefit	NOUN
ftr-310	1806	23	to	to	ADP
ftr-310	1806	24	the	the	DET
ftr-310	1806	25	individual	individual	ADJ
ftr-310	1806	26	taxpayers	taxpayer	NOUN
ftr-310	1806	27	does	do	AUX
ftr-310	1806	28	not	not	PART
ftr-310	1806	29	justify	justify	VERB
ftr-310	1806	30	the	the	DET
ftr-310	1806	31	expense	expense	NOUN
ftr-310	1806	32	of	of	ADP
ftr-310	1806	33	challenging	challenge	VERB
ftr-310	1806	34	its	its	PRON
ftr-310	1806	35	interpretation	interpretation	NOUN
ftr-310	1806	36	.	.	PUNCT
ftr-310	1807	1	either	either	DET
ftr-310	1807	2	way	way	NOUN
ftr-310	1807	3	,	,	PUNCT
ftr-310	1807	4	no	no	DET
ftr-310	1807	5	current	current	ADJ
ftr-310	1807	6	method	method	NOUN
ftr-310	1807	7	exists	exist	VERB
ftr-310	1807	8	of	of	ADP
ftr-310	1807	9	preventing	prevent	VERB
ftr-310	1807	10	the	the	DET
ftr-310	1807	11	i.r.s	i.r.	NOUN
ftr-310	1807	12	.	.	PUNCT
ftr-310	1808	1	from	from	ADP
ftr-310	1808	2	abusing	abuse	VERB
ftr-310	1808	3	the	the	DET
ftr-310	1808	4	tax	tax	NOUN
ftr-310	1808	5	system	system	NOUN
ftr-310	1808	6	.	.	PUNCT
ftr-310	1809	1	no	no	DET
ftr-310	1809	2	currently	currently	ADV
ftr-310	1809	3	constituted	constitute	VERB
ftr-310	1809	4	oversight	oversight	NOUN
ftr-310	1809	5	board	board	NOUN
ftr-310	1809	6	exists	exist	VERB
ftr-310	1809	7	with	with	ADP
ftr-310	1809	8	this	this	DET
ftr-310	1809	9	charge	charge	NOUN
ftr-310	1809	10	,	,	PUNCT
ftr-310	1809	11	and	and	CCONJ
ftr-310	1809	12	no	no	DET
ftr-310	1809	13	distinct	distinct	ADJ
ftr-310	1809	14	constituency	constituency	NOUN
ftr-310	1809	15	exists	exist	VERB
ftr-310	1809	16	to	to	PART
ftr-310	1809	17	hold	hold	VERB
ftr-310	1809	18	the	the	DET
ftr-310	1809	19	i.r.s	i.r.	NOUN
ftr-310	1809	20	.	.	PUNCT
ftr-310	1809	21	’s	’s	PART
ftr-310	1809	22	feet	foot	NOUN
ftr-310	1809	23	to	to	ADP
ftr-310	1809	24	the	the	DET
ftr-310	1809	25	fire	fire	NOUN
ftr-310	1809	26	.	.	PUNCT
ftr-310	1810	1	to	to	PART
ftr-310	1810	2	protect	protect	VERB
ftr-310	1810	3	the	the	DET
ftr-310	1810	4	u.s	u.s	PROPN
ftr-310	1810	5	.	.	PROPN
ftr-310	1810	6	tax	tax	NOUN
ftr-310	1810	7	system	system	NOUN
ftr-310	1810	8	,	,	PUNCT
ftr-310	1810	9	then	then	ADV
ftr-310	1810	10	,	,	PUNCT
ftr-310	1810	11	congress	congress	PROPN
ftr-310	1810	12	needs	need	VERB
ftr-310	1810	13	to	to	PART
ftr-310	1810	14	provide	provide	VERB
ftr-310	1810	15	for	for	ADP
ftr-310	1810	16	such	such	ADJ
ftr-310	1810	17	oversight	oversight	NOUN
ftr-310	1810	18	.	.	PUNCT
ftr-310	1811	1	although	although	SCONJ
ftr-310	1811	2	it	it	PRON
ftr-310	1811	3	could	could	AUX
ftr-310	1811	4	use	use	VERB
ftr-310	1811	5	its	its	PRON
ftr-310	1811	6	current	current	ADJ
ftr-310	1811	7	fallback	fallback	NOUN
ftr-310	1811	8	method	method	NOUN
ftr-310	1811	9	,	,	PUNCT
ftr-310	1811	10	delegating	delegate	VERB
ftr-310	1811	11	authority	authority	NOUN
ftr-310	1811	12	to	to	ADP
ftr-310	1811	13	an	an	DET
ftr-310	1811	14	oversight	oversight	NOUN
ftr-310	1811	15	board	board	NOUN
ftr-310	1811	16	,	,	PUNCT
ftr-310	1811	17	oversight	oversight	NOUN
ftr-310	1811	18	boards	board	NOUN
ftr-310	1811	19	have	have	VERB
ftr-310	1811	20	finite	finite	ADJ
ftr-310	1811	21	capability	capability	NOUN
ftr-310	1811	22	,	,	PUNCT
ftr-310	1811	23	especially	especially	ADV
ftr-310	1811	24	where	where	SCONJ
ftr-310	1811	25	congress	congress	PROPN
ftr-310	1811	26	seems	seem	VERB
ftr-310	1811	27	unwilling	unwilling	ADJ
ftr-310	1811	28	to	to	PART
ftr-310	1811	29	increase	increase	VERB
ftr-310	1811	30	i.r.s	i.r.	NOUN
ftr-310	1811	31	.	.	PUNCT
ftr-310	1812	1	budgets	budget	NOUN
ftr-310	1812	2	.	.	PUNCT
ftr-310	1813	1	better	well	ADV
ftr-310	1813	2	,	,	PUNCT
ftr-310	1813	3	then	then	ADV
ftr-310	1813	4	,	,	PUNCT
ftr-310	1813	5	would	would	AUX
ftr-310	1813	6	be	be	AUX
ftr-310	1813	7	to	to	PART
ftr-310	1813	8	provide	provide	VERB
ftr-310	1813	9	a	a	DET
ftr-310	1813	10	system	system	NOUN
ftr-310	1813	11	that	that	PRON
ftr-310	1813	12	permits	permit	VERB
ftr-310	1813	13	—	—	PUNCT
ftr-310	1813	14	and	and	CCONJ
ftr-310	1813	15	even	even	ADV
ftr-310	1813	16	encourages	encourage	VERB
ftr-310	1813	17	—	—	PUNCT
ftr-310	1813	18	third	third	ADJ
ftr-310	1813	19	parties	party	NOUN
ftr-310	1813	20	interested	interested	ADJ
ftr-310	1813	21	in	in	ADP
ftr-310	1813	22	the	the	DET
ftr-310	1813	23	efficient	efficient	ADJ
ftr-310	1813	24	administration	administration	NOUN
ftr-310	1813	25	of	of	ADP
ftr-310	1813	26	the	the	DET
ftr-310	1813	27	tax	tax	NOUN
ftr-310	1813	28	law	law	NOUN
ftr-310	1813	29	to	to	PART
ftr-310	1813	30	challenge	challenge	VERB
ftr-310	1813	31	the	the	DET
ftr-310	1813	32	i.r.s	i.r.	NOUN
ftr-310	1813	33	.	.	PUNCT
ftr-310	1814	1	when	when	SCONJ
ftr-310	1814	2	it	it	PRON
ftr-310	1814	3	attempts	attempt	VERB
ftr-310	1814	4	to	to	PART
ftr-310	1814	5	abuse	abuse	VERB
ftr-310	1814	6	the	the	DET
ftr-310	1814	7	tax	tax	NOUN
ftr-310	1814	8	system	system	NOUN
ftr-310	1814	9	.	.	PUNCT
ftr-310	1815	1	allowing	allow	VERB
ftr-310	1815	2	this	this	DET
ftr-310	1815	3	type	type	NOUN
ftr-310	1815	4	of	of	ADP
ftr-310	1815	5	fire	fire	NOUN
ftr-310	1815	6	-	-	PUNCT
ftr-310	1815	7	alarm	alarm	NOUN
ftr-310	1815	8	oversight	oversight	NOUN
ftr-310	1815	9	broadens	broaden	VERB
ftr-310	1815	10	the	the	DET
ftr-310	1815	11	scope	scope	NOUN
ftr-310	1815	12	of	of	ADP
ftr-310	1815	13	oversight	oversight	NOUN
ftr-310	1815	14	while	while	SCONJ
ftr-310	1815	15	reducing	reduce	VERB
ftr-310	1815	16	its	its	PRON
ftr-310	1815	17	costs	cost	NOUN
ftr-310	1815	18	.	.	PUNCT
ftr-310	1816	1	fire	fire	NOUN
ftr-310	1816	2	-	-	PUNCT
ftr-310	1816	3	alarm	alarm	NOUN
ftr-310	1816	4	oversight	oversight	NOUN
ftr-310	1816	5	has	have	AUX
ftr-310	1816	6	proven	prove	VERB
ftr-310	1816	7	an	an	DET
ftr-310	1816	8	effective	effective	ADJ
ftr-310	1816	9	regulatory	regulatory	ADJ
ftr-310	1816	10	tool	tool	NOUN
ftr-310	1816	11	.	.	PUNCT
ftr-310	1817	1	interested	interested	ADJ
ftr-310	1817	2	taxpayers	taxpayer	NOUN
ftr-310	1817	3	and	and	CCONJ
ftr-310	1817	4	taxpayer	taxpayer	NOUN
ftr-310	1817	5	watchdogs	watchdog	NOUN
ftr-310	1817	6	will	will	AUX
ftr-310	1817	7	have	have	VERB
ftr-310	1817	8	the	the	DET
ftr-310	1817	9	ability	ability	NOUN
ftr-310	1817	10	to	to	PART
ftr-310	1817	11	act	act	VERB
ftr-310	1817	12	for	for	ADP
ftr-310	1817	13	the	the	DET
ftr-310	1817	14	tax	tax	NOUN
ftr-310	1817	15	law	law	NOUN
ftr-310	1817	16	itself	itself	PRON
ftr-310	1817	17	,	,	PUNCT
ftr-310	1817	18	ensuring	ensure	VERB
ftr-310	1817	19	that	that	SCONJ
ftr-310	1817	20	the	the	DET
ftr-310	1817	21	i.r.s	i.r.	NOUN
ftr-310	1817	22	.	.	PUNCT
ftr-310	1818	1	acts	act	VERB
ftr-310	1818	2	as	as	ADP
ftr-310	1818	3	an	an	DET
ftr-310	1818	4	agent	agent	NOUN
ftr-310	1818	5	of	of	ADP
ftr-310	1818	6	congress	congress	PROPN
ftr-310	1818	7	and	and	CCONJ
ftr-310	1818	8	,	,	PUNCT
ftr-310	1818	9	thus	thus	ADV
ftr-310	1818	10	,	,	PUNCT
ftr-310	1818	11	ensure	ensure	VERB
ftr-310	1818	12	the	the	DET
ftr-310	1818	13	continued	continue	VERB
ftr-310	1818	14	integrity	integrity	NOUN
ftr-310	1818	15	of	of	ADP
ftr-310	1818	16	the	the	DET
ftr-310	1818	17	u.s	u.s	PROPN
ftr-310	1818	18	.	.	PROPN
ftr-310	1818	19	tax	tax	NOUN
ftr-310	1818	20	system	system	NOUN
ftr-310	1818	21	.	.	PUNCT
ftr-310	1819	1	272	272	NUM
ftr-310	1819	2	.	.	PUNCT
ftr-310	1820	1	i	i	PRON
ftr-310	1820	2	d.	d.	PROPN
ftr-310	1820	3	at	at	ADP
ftr-310	1820	4	9–11	9–11	PROPN
ftr-310	1820	5	.	.	PUNCT