id	sid	tid	token	lemma	pos
ftr-314	1	1	florida	florida	PROPN
ftr-314	1	2	tax	tax	PROPN
ftr-314	1	3	review	review	PROPN
ftr-314	1	4	florida	florida	PROPN
ftr-314	1	5	tax	tax	NOUN
ftr-314	1	6	review	review	NOUN
ftr-314	1	7	volume	volume	NOUN
ftr-314	1	8	14	14	NUM
ftr-314	1	9	2013	2013	NUM
ftr-314	1	10	number	number	NOUN
ftr-314	1	11	10	10	NUM
ftr-314	1	12	the	the	DET
ftr-314	1	13	internal	internal	ADJ
ftr-314	1	14	revenue	revenue	NOUN
ftr-314	1	15	code	code	NOUN
ftr-314	1	16	and	and	CCONJ
ftr-314	1	17	automobiles	automobile	NOUN
ftr-314	1	18	:	:	PUNCT
ftr-314	1	19	a	a	DET
ftr-314	1	20	case	case	NOUN
ftr-314	1	21	study	study	NOUN
ftr-314	1	22	of	of	ADP
ftr-314	1	23	taxpayer	taxpayer	NOUN
ftr-314	1	24	noncompliance	noncompliance	NOUN
ftr-314	1	25	by	by	ADP
ftr-314	1	26	james	james	PROPN
ftr-314	1	27	alm	alm	PROPN
ftr-314	1	28	*	*	PROPN
ftr-314	1	29	jay	jay	PROPN
ftr-314	1	30	a.	a.	NOUN
ftr-314	1	31	soled	sole	VERB
ftr-314	1	32	*	*	PUNCT
ftr-314	1	33	*	*	PUNCT
ftr-314	1	34	over	over	ADP
ftr-314	1	35	the	the	DET
ftr-314	1	36	last	last	ADJ
ftr-314	1	37	decade	decade	NOUN
ftr-314	1	38	,	,	PUNCT
ftr-314	1	39	the	the	DET
ftr-314	1	40	tax	tax	NOUN
ftr-314	1	41	gap	gap	NOUN
ftr-314	1	42	—	—	PUNCT
ftr-314	1	43	the	the	DET
ftr-314	1	44	difference	difference	NOUN
ftr-314	1	45	between	between	ADP
ftr-314	1	46	what	what	PRON
ftr-314	1	47	taxpayers	taxpayer	NOUN
ftr-314	1	48	owe	owe	VERB
ftr-314	1	49	in	in	ADP
ftr-314	1	50	taxes	taxis	NOUN
ftr-314	1	51	and	and	CCONJ
ftr-314	1	52	what	what	PRON
ftr-314	1	53	they	they	PRON
ftr-314	1	54	actually	actually	ADV
ftr-314	1	55	pay	pay	VERB
ftr-314	1	56	—	—	PUNCT
ftr-314	1	57	has	have	AUX
ftr-314	1	58	remained	remain	VERB
ftr-314	1	59	significantly	significantly	ADV
ftr-314	1	60	large	large	ADJ
ftr-314	1	61	.	.	PUNCT
ftr-314	2	1	a	a	DET
ftr-314	2	2	contributory	contributory	NOUN
ftr-314	2	3	factor	factor	NOUN
ftr-314	2	4	to	to	ADP
ftr-314	2	5	the	the	DET
ftr-314	2	6	tax	tax	NOUN
ftr-314	2	7	gap	gap	NOUN
ftr-314	2	8	’s	’s	PART
ftr-314	2	9	size	size	NOUN
ftr-314	2	10	is	be	AUX
ftr-314	2	11	the	the	DET
ftr-314	2	12	fact	fact	NOUN
ftr-314	2	13	that	that	SCONJ
ftr-314	2	14	many	many	ADJ
ftr-314	2	15	taxpayers	taxpayer	NOUN
ftr-314	2	16	mischaracterize	mischaracterize	VERB
ftr-314	2	17	the	the	DET
ftr-314	2	18	tax	tax	NOUN
ftr-314	2	19	treatment	treatment	NOUN
ftr-314	2	20	of	of	ADP
ftr-314	2	21	their	their	PRON
ftr-314	2	22	automobile	automobile	NOUN
ftr-314	2	23	expenses	expense	NOUN
ftr-314	2	24	and	and	CCONJ
ftr-314	2	25	the	the	DET
ftr-314	2	26	receipt	receipt	NOUN
ftr-314	2	27	of	of	ADP
ftr-314	2	28	other	other	ADJ
ftr-314	2	29	employer	employer	NOUN
ftr-314	2	30	-	-	PUNCT
ftr-314	2	31	provided	provide	VERB
ftr-314	2	32	fringe	fringe	NOUN
ftr-314	2	33	benefits	benefit	NOUN
ftr-314	2	34	.	.	PUNCT
ftr-314	3	1	this	this	DET
ftr-314	3	2	analysis	analysis	NOUN
ftr-314	3	3	explores	explore	VERB
ftr-314	3	4	the	the	DET
ftr-314	3	5	reasons	reason	NOUN
ftr-314	3	6	for	for	ADP
ftr-314	3	7	this	this	DET
ftr-314	3	8	phenomenon	phenomenon	NOUN
ftr-314	3	9	and	and	CCONJ
ftr-314	3	10	then	then	ADV
ftr-314	3	11	proposes	propose	VERB
ftr-314	3	12	reforms	reform	NOUN
ftr-314	3	13	that	that	PRON
ftr-314	3	14	will	will	AUX
ftr-314	3	15	make	make	VERB
ftr-314	3	16	taxpayers	taxpayer	NOUN
ftr-314	3	17	more	more	ADV
ftr-314	3	18	compliant	compliant	ADJ
ftr-314	3	19	,	,	PUNCT
ftr-314	3	20	helping	help	VERB
ftr-314	3	21	to	to	PART
ftr-314	3	22	reduce	reduce	VERB
ftr-314	3	23	the	the	DET
ftr-314	3	24	tax	tax	NOUN
ftr-314	3	25	gap	gap	NOUN
ftr-314	3	26	’s	’s	PART
ftr-314	3	27	size	size	NOUN
ftr-314	3	28	.	.	PUNCT
ftr-314	4	1	although	although	SCONJ
ftr-314	4	2	these	these	DET
ftr-314	4	3	reforms	reform	NOUN
ftr-314	4	4	admittedly	admittedly	ADV
ftr-314	4	5	would	would	AUX
ftr-314	4	6	not	not	PART
ftr-314	4	7	solve	solve	VERB
ftr-314	4	8	all	all	PRON
ftr-314	4	9	of	of	ADP
ftr-314	4	10	the	the	DET
ftr-314	4	11	nation	nation	NOUN
ftr-314	4	12	’s	’s	PART
ftr-314	4	13	tax	tax	NOUN
ftr-314	4	14	noncompliance	noncompliance	NOUN
ftr-314	4	15	woes	woe	NOUN
ftr-314	4	16	,	,	PUNCT
ftr-314	4	17	they	they	PRON
ftr-314	4	18	would	would	AUX
ftr-314	4	19	help	help	VERB
ftr-314	4	20	preserve	preserve	VERB
ftr-314	4	21	the	the	DET
ftr-314	4	22	income	income	NOUN
ftr-314	4	23	tax	tax	NOUN
ftr-314	4	24	base	base	NOUN
ftr-314	4	25	and	and	CCONJ
ftr-314	4	26	minimize	minimize	VERB
ftr-314	4	27	economic	economic	ADJ
ftr-314	4	28	distortions	distortion	NOUN
ftr-314	4	29	.	.	PUNCT
ftr-314	5	1	i.	i.	PROPN
ftr-314	5	2	introduction	introduction	NOUN
ftr-314	5	3	.............................................................................	.............................................................................	PUNCT
ftr-314	5	4	420	420	NUM
ftr-314	5	5	ii	ii	NOUN
ftr-314	5	6	.	.	PUNCT
ftr-314	6	1	business	business	NOUN
ftr-314	6	2	and	and	CCONJ
ftr-314	6	3	personal	personal	ADJ
ftr-314	6	4	automobile	automobile	NOUN
ftr-314	6	5	expenses	expense	NOUN
ftr-314	6	6	and	and	CCONJ
ftr-314	6	7	their	their	PRON
ftr-314	6	8	concomitant	concomitant	ADJ
ftr-314	6	9	tax	tax	NOUN
ftr-314	6	10	consequences	consequence	NOUN
ftr-314	6	11	.......................	.......................	PUNCT
ftr-314	6	12	424	424	NUM
ftr-314	6	13	a.	a.	NOUN
ftr-314	6	14	the	the	DET
ftr-314	6	15	demarcation	demarcation	NOUN
ftr-314	6	16	line	line	NOUN
ftr-314	6	17	between	between	ADP
ftr-314	6	18	business	business	NOUN
ftr-314	6	19	and	and	CCONJ
ftr-314	6	20	personal	personal	ADJ
ftr-314	6	21	automobile	automobile	NOUN
ftr-314	6	22	expenses	expense	NOUN
ftr-314	6	23	...........................................................	...........................................................	PUNCT
ftr-314	6	24	425	425	NUM
ftr-314	6	25	b.	b.	PROPN
ftr-314	6	26	tax	tax	NOUN
ftr-314	6	27	reporting	reporting	NOUN
ftr-314	6	28	of	of	ADP
ftr-314	6	29	automobile	automobile	NOUN
ftr-314	6	30	expenses	expense	NOUN
ftr-314	6	31	...............................	...............................	PUNCT
ftr-314	6	32	431	431	NUM
ftr-314	6	33	iii	iii	NOUN
ftr-314	6	34	.	.	PUNCT
ftr-314	6	35	compliance	compliance	NOUN
ftr-314	6	36	oversight	oversight	NOUN
ftr-314	6	37	and	and	CCONJ
ftr-314	6	38	its	its	PRON
ftr-314	6	39	flaws	flaw	NOUN
ftr-314	6	40	................................	................................	PUNCT
ftr-314	7	1	439	439	NUM
ftr-314	7	2	a.	a.	NOUN
ftr-314	7	3	supposed	suppose	VERB
ftr-314	7	4	rigor	rigor	NOUN
ftr-314	7	5	of	of	ADP
ftr-314	7	6	the	the	DET
ftr-314	7	7	taxpayer	taxpayer	NOUN
ftr-314	7	8	compliance	compliance	NOUN
ftr-314	7	9	rules	rule	NOUN
ftr-314	7	10	............	............	PUNCT
ftr-314	7	11	440	440	NUM
ftr-314	7	12	b.	b.	NOUN
ftr-314	7	13	flaws	flaw	NOUN
ftr-314	7	14	in	in	ADP
ftr-314	7	15	the	the	DET
ftr-314	7	16	taxpayer	taxpayer	NOUN
ftr-314	7	17	compliance	compliance	NOUN
ftr-314	7	18	rules	rule	NOUN
ftr-314	7	19	...........................	...........................	PUNCT
ftr-314	7	20	442	442	NUM
ftr-314	7	21	iv	iv	NOUN
ftr-314	7	22	.	.	PUNCT
ftr-314	8	1	the	the	DET
ftr-314	8	2	receipt	receipt	NOUN
ftr-314	8	3	of	of	ADP
ftr-314	8	4	taxable	taxable	ADJ
ftr-314	8	5	fringe	fringe	NOUN
ftr-314	8	6	benefits	benefit	NOUN
ftr-314	8	7	,	,	PUNCT
ftr-314	8	8	noncompliance	noncompliance	NOUN
ftr-314	8	9	,	,	PUNCT
ftr-314	8	10	and	and	CCONJ
ftr-314	8	11	its	its	PRON
ftr-314	8	12	implications	implication	NOUN
ftr-314	8	13	..................................................................	..................................................................	PUNCT
ftr-314	9	1	448	448	NUM
ftr-314	9	2	*	*	PUNCT
ftr-314	9	3	james	james	PROPN
ftr-314	9	4	alm	alm	PROPN
ftr-314	9	5	,	,	PUNCT
ftr-314	9	6	professor	professor	NOUN
ftr-314	9	7	of	of	ADP
ftr-314	9	8	economics	economic	NOUN
ftr-314	9	9	,	,	PUNCT
ftr-314	9	10	tulane	tulane	NOUN
ftr-314	9	11	university	university	NOUN
ftr-314	9	12	.	.	PUNCT
ftr-314	10	1	*	*	PUNCT
ftr-314	10	2	*	*	AUX
ftr-314	10	3	jay	jay	PROPN
ftr-314	10	4	a.	a.	NOUN
ftr-314	10	5	soled	sole	VERB
ftr-314	10	6	,	,	PUNCT
ftr-314	10	7	professor	professor	NOUN
ftr-314	10	8	,	,	PUNCT
ftr-314	10	9	rutgers	rutgers	PROPN
ftr-314	10	10	university	university	PROPN
ftr-314	10	11	business	business	NOUN
ftr-314	10	12	school	school	NOUN
ftr-314	10	13	;	;	PUNCT
ftr-314	10	14	jd	jd	PROPN
ftr-314	10	15	,	,	PUNCT
ftr-314	10	16	university	university	PROPN
ftr-314	10	17	of	of	ADP
ftr-314	10	18	michigan	michigan	PROPN
ftr-314	10	19	law	law	PROPN
ftr-314	10	20	school	school	NOUN
ftr-314	10	21	’	'	PUNCT
ftr-314	10	22	ll.m	ll.m	ADP
ftr-314	10	23	(	(	PUNCT
ftr-314	10	24	taxation	taxation	NOUN
ftr-314	10	25	)	)	PUNCT
ftr-314	10	26	,	,	PUNCT
ftr-314	10	27	new	new	PROPN
ftr-314	10	28	york	york	PROPN
ftr-314	10	29	university	university	PROPN
ftr-314	10	30	law	law	NOUN
ftr-314	10	31	school	school	NOUN
ftr-314	10	32	.	.	PUNCT
ftr-314	11	1	the	the	DET
ftr-314	11	2	authors	author	NOUN
ftr-314	11	3	thank	thank	VERB
ftr-314	11	4	the	the	DET
ftr-314	11	5	participants	participant	NOUN
ftr-314	11	6	of	of	ADP
ftr-314	11	7	the	the	DET
ftr-314	11	8	2012	2012	NUM
ftr-314	11	9	critical	critical	ADJ
ftr-314	11	10	tax	tax	NOUN
ftr-314	11	11	conference	conference	NOUN
ftr-314	11	12	for	for	ADP
ftr-314	11	13	their	their	PRON
ftr-314	11	14	thoughtful	thoughtful	ADJ
ftr-314	11	15	comments	comment	NOUN
ftr-314	11	16	and	and	CCONJ
ftr-314	11	17	suggestions	suggestion	NOUN
ftr-314	11	18	.	.	PUNCT
ftr-314	12	1	420	420	NUM
ftr-314	12	2	florida	florida	PROPN
ftr-314	12	3	tax	tax	NOUN
ftr-314	12	4	review	review	NOUN
ftr-314	12	5	[	[	X
ftr-314	12	6	vol	vol	NOUN
ftr-314	12	7	.	.	PUNCT
ftr-314	13	1	14:10	14:10	NUM
ftr-314	13	2	v.	v.	ADP
ftr-314	13	3	reform	reform	NOUN
ftr-314	13	4	measures	measure	NOUN
ftr-314	13	5	that	that	PRON
ftr-314	13	6	congress	congress	PROPN
ftr-314	13	7	should	should	AUX
ftr-314	13	8	institute	institute	VERB
ftr-314	13	9	........	........	PUNCT
ftr-314	14	1	453	453	NUM
ftr-314	14	2	a.	a.	NOUN
ftr-314	14	3	simplify	simplify	NOUN
ftr-314	14	4	and	and	CCONJ
ftr-314	14	5	clarify	clarify	VERB
ftr-314	14	6	certain	certain	ADJ
ftr-314	14	7	tax	tax	NOUN
ftr-314	14	8	compliance	compliance	NOUN
ftr-314	14	9	rules	rule	NOUN
ftr-314	14	10	........	........	PUNCT
ftr-314	14	11	453	453	NUM
ftr-314	14	12	b.	b.	NOUN
ftr-314	14	13	mandate	mandate	NOUN
ftr-314	14	14	the	the	DET
ftr-314	14	15	submission	submission	NOUN
ftr-314	14	16	of	of	ADP
ftr-314	14	17	information	information	NOUN
ftr-314	14	18	returns	return	NOUN
ftr-314	14	19	for	for	ADP
ftr-314	14	20	accountable	accountable	ADJ
ftr-314	14	21	plans	plan	NOUN
ftr-314	14	22	............................................................	............................................................	PUNCT
ftr-314	14	23	455	455	NUM
ftr-314	14	24	c.	c.	NOUN
ftr-314	14	25	impose	impose	VERB
ftr-314	14	26	penalties	penalty	NOUN
ftr-314	14	27	upon	upon	SCONJ
ftr-314	14	28	derelict	derelict	NOUN
ftr-314	14	29	plan	plan	NOUN
ftr-314	14	30	administrators	administrator	NOUN
ftr-314	14	31	and	and	CCONJ
ftr-314	14	32	taxpayers	taxpayer	NOUN
ftr-314	14	33	..........................................................................	..........................................................................	PUNCT
ftr-314	15	1	457	457	NUM
ftr-314	15	2	d.	d.	NOUN
ftr-314	15	3	capitalize	capitalize	VERB
ftr-314	15	4	upon	upon	SCONJ
ftr-314	15	5	technological	technological	ADJ
ftr-314	15	6	changes	change	NOUN
ftr-314	15	7	..........................	..........................	PUNCT
ftr-314	15	8	458	458	NUM
ftr-314	15	9	vi	vi	NOUN
ftr-314	15	10	.	.	PROPN
ftr-314	15	11	conclusion	conclusion	NOUN
ftr-314	15	12	......................................................................................	......................................................................................	PUNCT
ftr-314	15	13	460	460	NUM
ftr-314	15	14	i.	i.	NOUN
ftr-314	15	15	introduction	introduction	NOUN
ftr-314	15	16	many	many	ADJ
ftr-314	15	17	taxpayers	taxpayer	NOUN
ftr-314	15	18	deduct	deduct	VERB
ftr-314	15	19	all	all	PRON
ftr-314	15	20	or	or	CCONJ
ftr-314	15	21	a	a	DET
ftr-314	15	22	portion	portion	NOUN
ftr-314	15	23	of	of	ADP
ftr-314	15	24	their	their	PRON
ftr-314	15	25	automobile	automobile	NOUN
ftr-314	15	26	expenses	expense	NOUN
ftr-314	15	27	or	or	CCONJ
ftr-314	15	28	exclude	exclude	VERB
ftr-314	15	29	from	from	ADP
ftr-314	15	30	income	income	NOUN
ftr-314	15	31	travel	travel	NOUN
ftr-314	15	32	allowances	allowance	NOUN
ftr-314	15	33	and	and	CCONJ
ftr-314	15	34	reimbursements	reimbursement	NOUN
ftr-314	15	35	related	relate	VERB
ftr-314	15	36	to	to	ADP
ftr-314	15	37	the	the	DET
ftr-314	15	38	use	use	NOUN
ftr-314	15	39	of	of	ADP
ftr-314	15	40	their	their	PRON
ftr-314	15	41	automobiles	automobile	NOUN
ftr-314	15	42	.	.	PUNCT
ftr-314	16	1	when	when	SCONJ
ftr-314	16	2	incurred	incur	VERB
ftr-314	16	3	for	for	ADP
ftr-314	16	4	ordinary	ordinary	ADJ
ftr-314	16	5	and	and	CCONJ
ftr-314	16	6	necessary	necessary	ADJ
ftr-314	16	7	business	business	NOUN
ftr-314	16	8	reasons	reason	NOUN
ftr-314	16	9	,	,	PUNCT
ftr-314	16	10	such	such	ADJ
ftr-314	16	11	deductions	deduction	NOUN
ftr-314	16	12	and	and	CCONJ
ftr-314	16	13	exclusions	exclusion	NOUN
ftr-314	16	14	are	be	AUX
ftr-314	16	15	sanctioned	sanction	VERB
ftr-314	16	16	under	under	ADP
ftr-314	16	17	the	the	DET
ftr-314	16	18	internal	internal	ADJ
ftr-314	16	19	revenue	revenue	NOUN
ftr-314	16	20	code	code	NOUN
ftr-314	16	21	(	(	PUNCT
ftr-314	16	22	code);1	code);1	NOUN
ftr-314	16	23	however	however	ADV
ftr-314	16	24	,	,	PUNCT
ftr-314	16	25	those	those	DET
ftr-314	16	26	automobile	automobile	NOUN
ftr-314	16	27	expenses	expense	NOUN
ftr-314	16	28	incurred	incur	VERB
ftr-314	16	29	while	while	SCONJ
ftr-314	16	30	commuting	commuting	NOUN
ftr-314	16	31	and	and	CCONJ
ftr-314	16	32	for	for	ADP
ftr-314	16	33	personal	personal	ADJ
ftr-314	16	34	use	use	NOUN
ftr-314	16	35	reasons	reason	NOUN
ftr-314	16	36	are	be	AUX
ftr-314	16	37	not	not	PART
ftr-314	16	38	allowed	allow	VERB
ftr-314	16	39	as	as	ADP
ftr-314	16	40	deductions	deduction	NOUN
ftr-314	16	41	and	and	CCONJ
ftr-314	16	42	exclusions.2	exclusions.2	ADP
ftr-314	16	43	unfortunately	unfortunately	ADV
ftr-314	16	44	,	,	PUNCT
ftr-314	16	45	many	many	ADJ
ftr-314	16	46	taxpayers	taxpayer	NOUN
ftr-314	16	47	intentionally	intentionally	ADV
ftr-314	16	48	or	or	CCONJ
ftr-314	16	49	mistakenly	mistakenly	ADV
ftr-314	16	50	mischaracterize	mischaracterize	VERB
ftr-314	16	51	their	their	PRON
ftr-314	16	52	automobile	automobile	NOUN
ftr-314	16	53	expenses	expense	NOUN
ftr-314	16	54	in	in	ADP
ftr-314	16	55	a	a	DET
ftr-314	16	56	tax	tax	NOUN
ftr-314	16	57	-	-	PUNCT
ftr-314	16	58	favored	favor	VERB
ftr-314	16	59	fashion	fashion	NOUN
ftr-314	16	60	.	.	PUNCT
ftr-314	17	1	anecdotal	anecdotal	ADJ
ftr-314	17	2	evidence	evidence	NOUN
ftr-314	17	3	of	of	ADP
ftr-314	17	4	such	such	ADJ
ftr-314	17	5	practices	practice	NOUN
ftr-314	17	6	abounds	abound	VERB
ftr-314	17	7	,	,	PUNCT
ftr-314	17	8	and	and	CCONJ
ftr-314	17	9	case	case	NOUN
ftr-314	17	10	law	law	NOUN
ftr-314	17	11	suggests	suggest	VERB
ftr-314	17	12	the	the	DET
ftr-314	17	13	ubiquity	ubiquity	NOUN
ftr-314	17	14	of	of	ADP
ftr-314	17	15	this	this	DET
ftr-314	17	16	phenomenon.3	phenomenon.3	NOUN
ftr-314	17	17	1	1	NUM
ftr-314	17	18	.	.	PUNCT
ftr-314	18	1	see	see	VERB
ftr-314	18	2	i.r.c	i.r.c	NOUN
ftr-314	18	3	.	.	PUNCT
ftr-314	19	1	§	§	PROPN
ftr-314	19	2	162(a)(2	162(a)(2	PROPN
ftr-314	19	3	)	)	PUNCT
ftr-314	19	4	(	(	PUNCT
ftr-314	19	5	travel	travel	NOUN
ftr-314	19	6	expenses	expense	NOUN
ftr-314	19	7	incurred	incur	VERB
ftr-314	19	8	while	while	SCONJ
ftr-314	19	9	away	away	ADV
ftr-314	19	10	from	from	ADP
ftr-314	19	11	home	home	NOUN
ftr-314	19	12	are	be	AUX
ftr-314	19	13	deductible	deductible	ADJ
ftr-314	19	14	)	)	PUNCT
ftr-314	19	15	&	&	CCONJ
ftr-314	19	16	§	§	PROPN
ftr-314	19	17	62(c	62(c	PROPN
ftr-314	19	18	)	)	PUNCT
ftr-314	19	19	(	(	PUNCT
ftr-314	19	20	expenses	expense	NOUN
ftr-314	19	21	that	that	PRON
ftr-314	19	22	are	be	AUX
ftr-314	19	23	reimbursed	reimburse	VERB
ftr-314	19	24	under	under	ADP
ftr-314	19	25	an	an	DET
ftr-314	19	26	“	"	PUNCT
ftr-314	19	27	accountable	accountable	ADJ
ftr-314	19	28	plan	plan	NOUN
ftr-314	19	29	”	"	PUNCT
ftr-314	19	30	are	be	AUX
ftr-314	19	31	not	not	PART
ftr-314	19	32	includable	includable	ADJ
ftr-314	19	33	in	in	ADP
ftr-314	19	34	a	a	DET
ftr-314	19	35	taxpayer	taxpayer	NOUN
ftr-314	19	36	’s	’s	PART
ftr-314	19	37	income	income	NOUN
ftr-314	19	38	)	)	PUNCT
ftr-314	19	39	.	.	PUNCT
ftr-314	20	1	2	2	X
ftr-314	20	2	.	.	X
ftr-314	20	3	see	see	VERB
ftr-314	20	4	i.r.c	i.r.c	NOUN
ftr-314	20	5	.	.	PUNCT
ftr-314	21	1	§	§	PROPN
ftr-314	21	2	262	262	NUM
ftr-314	21	3	;	;	PUNCT
ftr-314	21	4	reg	reg	NOUN
ftr-314	21	5	.	.	PUNCT
ftr-314	22	1	§	§	PROPN
ftr-314	22	2	1.262	1.262	NUM
ftr-314	22	3	-	-	SYM
ftr-314	22	4	1(b)(5	1(b)(5	NUM
ftr-314	22	5	)	)	PUNCT
ftr-314	22	6	;	;	PUNCT
ftr-314	22	7	see	see	VERB
ftr-314	22	8	,	,	PUNCT
ftr-314	22	9	e.g.	e.g.	ADV
ftr-314	22	10	,	,	PUNCT
ftr-314	22	11	cashman	cashman	PROPN
ftr-314	22	12	v.	v.	PROPN
ftr-314	22	13	commissioner	commissioner	PROPN
ftr-314	22	14	,	,	PUNCT
ftr-314	22	15	9	9	NUM
ftr-314	22	16	t.c	t.c	NOUN
ftr-314	22	17	.	.	PROPN
ftr-314	22	18	761	761	NUM
ftr-314	22	19	(	(	PUNCT
ftr-314	22	20	1947	1947	NUM
ftr-314	22	21	)	)	PUNCT
ftr-314	22	22	(	(	PUNCT
ftr-314	22	23	expenses	expense	NOUN
ftr-314	22	24	such	such	ADJ
ftr-314	22	25	as	as	ADP
ftr-314	22	26	bus	bus	NOUN
ftr-314	22	27	,	,	PUNCT
ftr-314	22	28	trolley	trolley	NOUN
ftr-314	22	29	,	,	PUNCT
ftr-314	22	30	subway	subway	NOUN
ftr-314	22	31	and	and	CCONJ
ftr-314	22	32	taxi	taxi	NOUN
ftr-314	22	33	fares	fare	NOUN
ftr-314	22	34	and	and	CCONJ
ftr-314	22	35	the	the	DET
ftr-314	22	36	cost	cost	NOUN
ftr-314	22	37	of	of	ADP
ftr-314	22	38	operating	operate	VERB
ftr-314	22	39	an	an	DET
ftr-314	22	40	automobile	automobile	NOUN
ftr-314	22	41	between	between	ADP
ftr-314	22	42	home	home	NOUN
ftr-314	22	43	and	and	CCONJ
ftr-314	22	44	work	work	NOUN
ftr-314	22	45	are	be	AUX
ftr-314	22	46	nondeductible	nondeductible	ADJ
ftr-314	22	47	personal	personal	ADJ
ftr-314	22	48	expenses	expense	NOUN
ftr-314	22	49	)	)	PUNCT
ftr-314	22	50	;	;	PUNCT
ftr-314	22	51	chief	chief	ADJ
ftr-314	22	52	couns	coun	NOUN
ftr-314	22	53	.	.	PUNCT
ftr-314	23	1	adv	adv	PROPN
ftr-314	23	2	.	.	PROPN
ftr-314	23	3	199948016	199948016	NUM
ftr-314	23	4	(	(	PUNCT
ftr-314	23	5	dec	dec	PROPN
ftr-314	23	6	.	.	PROPN
ftr-314	23	7	3	3	NUM
ftr-314	23	8	,	,	PUNCT
ftr-314	23	9	1999	1999	NUM
ftr-314	23	10	)	)	PUNCT
ftr-314	23	11	(	(	PUNCT
ftr-314	23	12	nondeductible	nondeductible	ADJ
ftr-314	23	13	expenses	expense	NOUN
ftr-314	23	14	include	include	VERB
ftr-314	23	15	mileage	mileage	NOUN
ftr-314	23	16	,	,	PUNCT
ftr-314	23	17	tolls	toll	NOUN
ftr-314	23	18	and	and	CCONJ
ftr-314	23	19	parking	parking	NOUN
ftr-314	23	20	fees	fee	NOUN
ftr-314	23	21	incurred	incur	VERB
ftr-314	23	22	by	by	ADP
ftr-314	23	23	employee	employee	NOUN
ftr-314	23	24	driving	drive	VERB
ftr-314	23	25	from	from	ADP
ftr-314	23	26	home	home	NOUN
ftr-314	23	27	to	to	ADP
ftr-314	23	28	work	work	NOUN
ftr-314	23	29	)	)	PUNCT
ftr-314	23	30	.	.	PUNCT
ftr-314	24	1	3	3	X
ftr-314	24	2	.	.	X
ftr-314	24	3	in	in	ADP
ftr-314	24	4	each	each	PRON
ftr-314	24	5	of	of	ADP
ftr-314	24	6	the	the	DET
ftr-314	24	7	following	following	ADJ
ftr-314	24	8	cases	case	NOUN
ftr-314	24	9	,	,	PUNCT
ftr-314	24	10	for	for	ADP
ftr-314	24	11	example	example	NOUN
ftr-314	24	12	,	,	PUNCT
ftr-314	24	13	the	the	DET
ftr-314	24	14	taxpayers	taxpayer	NOUN
ftr-314	24	15	’	'	PUNCT
ftr-314	24	16	commuting	commuting	NOUN
ftr-314	24	17	expenses	expense	NOUN
ftr-314	24	18	were	be	AUX
ftr-314	24	19	held	hold	VERB
ftr-314	24	20	to	to	PART
ftr-314	24	21	be	be	AUX
ftr-314	24	22	nondeductible	nondeductible	ADJ
ftr-314	24	23	:	:	PUNCT
ftr-314	24	24	feistman	feistman	PROPN
ftr-314	24	25	v.	v.	PROPN
ftr-314	24	26	commissioner	commissioner	PROPN
ftr-314	24	27	,	,	PUNCT
ftr-314	24	28	63	63	NUM
ftr-314	24	29	t.c	t.c	PROPN
ftr-314	24	30	.	.	PROPN
ftr-314	24	31	129	129	NUM
ftr-314	24	32	(	(	PUNCT
ftr-314	24	33	1974	1974	NUM
ftr-314	24	34	)	)	PUNCT
ftr-314	24	35	,	,	PUNCT
ftr-314	24	36	appeal	appeal	NOUN
ftr-314	24	37	dismissed	dismiss	VERB
ftr-314	24	38	,	,	PUNCT
ftr-314	24	39	587	587	NUM
ftr-314	24	40	f.2d	f.2d	NUM
ftr-314	24	41	941	941	NUM
ftr-314	24	42	(	(	PUNCT
ftr-314	24	43	9th	9th	ADJ
ftr-314	24	44	cir	cir	NOUN
ftr-314	24	45	.	.	PROPN
ftr-314	24	46	1978	1978	NUM
ftr-314	24	47	)	)	PUNCT
ftr-314	24	48	;	;	PUNCT
ftr-314	25	1	anderson	anderson	PROPN
ftr-314	25	2	v.	v.	PROPN
ftr-314	25	3	commissioner	commissioner	PROPN
ftr-314	25	4	,	,	PUNCT
ftr-314	25	5	60	60	NUM
ftr-314	25	6	t.c	t.c	PROPN
ftr-314	25	7	.	.	PROPN
ftr-314	25	8	834	834	NUM
ftr-314	25	9	(	(	PUNCT
ftr-314	25	10	1973	1973	NUM
ftr-314	25	11	)	)	PUNCT
ftr-314	25	12	;	;	PUNCT
ftr-314	25	13	marot	marot	PROPN
ftr-314	25	14	v.	v.	PROPN
ftr-314	25	15	commissioner	commissioner	NOUN
ftr-314	25	16	,	,	PUNCT
ftr-314	25	17	36	36	NUM
ftr-314	25	18	t.c	t.c	PROPN
ftr-314	25	19	.	.	PROPN
ftr-314	25	20	238	238	NUM
ftr-314	25	21	(	(	PUNCT
ftr-314	25	22	1961	1961	NUM
ftr-314	25	23	)	)	PUNCT
ftr-314	25	24	;	;	PUNCT
ftr-314	25	25	donnelly	donnelly	PROPN
ftr-314	25	26	v.	v.	PROPN
ftr-314	25	27	commissioner	commissioner	PROPN
ftr-314	25	28	,	,	PUNCT
ftr-314	25	29	t.c	t.c	PROPN
ftr-314	25	30	.	.	PROPN
ftr-314	25	31	1278	1278	NUM
ftr-314	25	32	(	(	PUNCT
ftr-314	25	33	1957	1957	NUM
ftr-314	25	34	)	)	PUNCT
ftr-314	25	35	,	,	PUNCT
ftr-314	25	36	aff’d	aff’d	VERB
ftr-314	25	37	,	,	PUNCT
ftr-314	25	38	262	262	NUM
ftr-314	25	39	f.2d	f.2d	NUM
ftr-314	25	40	411	411	NUM
ftr-314	25	41	(	(	PUNCT
ftr-314	25	42	2d	2d	NUM
ftr-314	25	43	cir	cir	NOUN
ftr-314	25	44	.	.	PUNCT
ftr-314	25	45	1959	1959	NUM
ftr-314	25	46	)	)	PUNCT
ftr-314	25	47	;	;	PUNCT
ftr-314	25	48	bruton	bruton	PROPN
ftr-314	25	49	v.	v.	PROPN
ftr-314	25	50	commissioner	commissioner	PROPN
ftr-314	25	51	,	,	PUNCT
ftr-314	25	52	9	9	NUM
ftr-314	25	53	t.c	t.c	PROPN
ftr-314	25	54	.	.	PROPN
ftr-314	25	55	882	882	NUM
ftr-314	25	56	(	(	PUNCT
ftr-314	25	57	1947	1947	NUM
ftr-314	25	58	)	)	PUNCT
ftr-314	25	59	;	;	PUNCT
ftr-314	25	60	washburn	washburn	PROPN
ftr-314	25	61	v.	v.	PROPN
ftr-314	25	62	commissioner	commissioner	PROPN
ftr-314	25	63	,	,	PUNCT
ftr-314	25	64	992	992	NUM
ftr-314	25	65	f.2d	f.2d	SYM
ftr-314	25	66	321	321	NUM
ftr-314	25	67	(	(	PUNCT
ftr-314	25	68	2d	2d	NUM
ftr-314	25	69	cir	cir	NOUN
ftr-314	25	70	.	.	PUNCT
ftr-314	25	71	1993	1993	NUM
ftr-314	25	72	)	)	PUNCT
ftr-314	25	73	,	,	PUNCT
ftr-314	25	74	aff’g	aff’g	PROPN
ftr-314	25	75	t.c	t.c	PROPN
ftr-314	25	76	.	.	PROPN
ftr-314	25	77	memo	memo	NOUN
ftr-314	25	78	.	.	PUNCT
ftr-314	26	1	1991	1991	NUM
ftr-314	26	2	-	-	SYM
ftr-314	26	3	195	195	NUM
ftr-314	26	4	,	,	PUNCT
ftr-314	26	5	cert	cert	NOUN
ftr-314	26	6	.	.	PUNCT
ftr-314	27	1	denied	deny	VERB
ftr-314	27	2	,	,	PUNCT
ftr-314	27	3	510	510	NUM
ftr-314	27	4	u.s	u.s	PROPN
ftr-314	27	5	.	.	PROPN
ftr-314	27	6	866	866	NUM
ftr-314	27	7	(	(	PUNCT
ftr-314	27	8	1993	1993	NUM
ftr-314	27	9	)	)	PUNCT
ftr-314	27	10	;	;	PUNCT
ftr-314	27	11	verbica	verbica	PROPN
ftr-314	27	12	v.	v.	PROPN
ftr-314	27	13	commissioner	commissioner	PROPN
ftr-314	27	14	,	,	PUNCT
ftr-314	27	15	t.c	t.c	PROPN
ftr-314	27	16	.	.	PROPN
ftr-314	27	17	memo	memo	NOUN
ftr-314	27	18	.	.	PUNCT
ftr-314	28	1	1990	1990	NUM
ftr-314	28	2	-	-	SYM
ftr-314	28	3	584	584	NUM
ftr-314	28	4	;	;	PUNCT
ftr-314	28	5	clark	clark	PROPN
ftr-314	28	6	v.	v.	PROPN
ftr-314	28	7	commissioner	commissioner	PROPN
ftr-314	28	8	,	,	PUNCT
ftr-314	28	9	t.c	t.c	PROPN
ftr-314	28	10	.	.	PROPN
ftr-314	28	11	memo	memo	NOUN
ftr-314	28	12	.	.	PUNCT
ftr-314	29	1	1989598	1989598	NUM
ftr-314	29	2	,	,	PUNCT
ftr-314	29	3	aff’d	aff’d	VERB
ftr-314	29	4	on	on	ADP
ftr-314	29	5	another	another	DET
ftr-314	29	6	issue	issue	NOUN
ftr-314	29	7	,	,	PUNCT
ftr-314	29	8	951	951	NUM
ftr-314	29	9	f.2d	f.2d	NOUN
ftr-314	29	10	1258	1258	NUM
ftr-314	29	11	(	(	PUNCT
ftr-314	29	12	10th	10th	ADJ
ftr-314	29	13	cir	cir	NOUN
ftr-314	29	14	.	.	PROPN
ftr-314	29	15	1991	1991	NUM
ftr-314	29	16	)	)	PUNCT
ftr-314	30	1	;	;	PUNCT
ftr-314	30	2	dickson	dickson	PROPN
ftr-314	30	3	v.	v.	PROPN
ftr-314	30	4	commissioner	commissioner	PROPN
ftr-314	30	5	,	,	PUNCT
ftr-314	30	6	t.c	t.c	PROPN
ftr-314	30	7	.	.	PROPN
ftr-314	30	8	memo	memo	NOUN
ftr-314	30	9	.	.	PUNCT
ftr-314	31	1	1986	1986	NUM
ftr-314	31	2	-	-	SYM
ftr-314	31	3	182	182	NUM
ftr-314	31	4	;	;	PUNCT
ftr-314	31	5	brown	brown	PROPN
ftr-314	31	6	v.	v.	PROPN
ftr-314	31	7	commissioner	commissioner	PROPN
ftr-314	31	8	,	,	PUNCT
ftr-314	31	9	t.c	t.c	PROPN
ftr-314	31	10	.	.	PROPN
ftr-314	31	11	memo	memo	NOUN
ftr-314	31	12	.	.	PUNCT
ftr-314	32	1	1983726	1983726	NUM
ftr-314	32	2	;	;	PUNCT
ftr-314	32	3	henderson	henderson	PROPN
ftr-314	32	4	v.	v.	PROPN
ftr-314	32	5	commissioner	commissioner	PROPN
ftr-314	32	6	,	,	PUNCT
ftr-314	32	7	t.c	t.c	PROPN
ftr-314	32	8	.	.	PROPN
ftr-314	32	9	memo	memo	NOUN
ftr-314	32	10	.	.	PUNCT
ftr-314	33	1	1983	1983	NUM
ftr-314	33	2	-	-	SYM
ftr-314	33	3	372	372	NUM
ftr-314	33	4	;	;	PUNCT
ftr-314	33	5	taylor	taylor	PROPN
ftr-314	33	6	v.	v.	PROPN
ftr-314	33	7	commissioner	commissioner	PROPN
ftr-314	33	8	,	,	PUNCT
ftr-314	33	9	t.c	t.c	PROPN
ftr-314	33	10	.	.	PROPN
ftr-314	33	11	memo	memo	NOUN
ftr-314	33	12	.	.	PUNCT
ftr-314	34	1	1981	1981	NUM
ftr-314	34	2	-	-	SYM
ftr-314	34	3	8	8	NUM
ftr-314	34	4	;	;	PUNCT
ftr-314	34	5	krambo	krambo	PROPN
ftr-314	34	6	v.	v.	PROPN
ftr-314	34	7	commissioner	commissioner	PROPN
ftr-314	34	8	,	,	PUNCT
ftr-314	34	9	t.c	t.c	PROPN
ftr-314	34	10	.	.	PROPN
ftr-314	34	11	memo	memo	NOUN
ftr-314	34	12	.	.	PUNCT
ftr-314	35	1	1980	1980	NUM
ftr-314	35	2	-	-	SYM
ftr-314	35	3	425	425	NUM
ftr-314	35	4	;	;	PUNCT
ftr-314	35	5	alexander	alexander	PROPN
ftr-314	35	6	v.	v.	PROPN
ftr-314	35	7	commissioner	commissioner	PROPN
ftr-314	35	8	,	,	PUNCT
ftr-314	35	9	t.c	t.c	PROPN
ftr-314	35	10	.	.	PROPN
ftr-314	35	11	memo	memo	NOUN
ftr-314	35	12	.	.	PUNCT
ftr-314	36	1	1979	1979	NUM
ftr-314	36	2	-	-	SYM
ftr-314	36	3	436	436	NUM
ftr-314	36	4	;	;	PUNCT
ftr-314	36	5	fisher	fisher	PROPN
ftr-314	36	6	v.	v.	PROPN
ftr-314	36	7	commissioner	commissioner	PROPN
ftr-314	36	8	,	,	PUNCT
ftr-314	36	9	t.c	t.c	PROPN
ftr-314	36	10	.	.	PROPN
ftr-314	36	11	memo	memo	NOUN
ftr-314	36	12	.	.	PUNCT
ftr-314	37	1	19792013	19792013	NUM
ftr-314	37	2	]	]	PUNCT
ftr-314	37	3	the	the	DET
ftr-314	37	4	internal	internal	PROPN
ftr-314	37	5	revenue	revenue	NOUN
ftr-314	37	6	code	code	NOUN
ftr-314	37	7	and	and	CCONJ
ftr-314	37	8	automobiles	automobile	VERB
ftr-314	37	9	421	421	NUM
ftr-314	37	10	taxpayer	taxpayer	NOUN
ftr-314	37	11	noncompliance	noncompliance	NOUN
ftr-314	37	12	with	with	ADP
ftr-314	37	13	respect	respect	NOUN
ftr-314	37	14	to	to	ADP
ftr-314	37	15	automobile	automobile	NOUN
ftr-314	37	16	usage	usage	NOUN
ftr-314	37	17	is	be	AUX
ftr-314	37	18	not	not	PART
ftr-314	37	19	surprising	surprising	ADJ
ftr-314	37	20	.	.	PUNCT
ftr-314	38	1	three	three	NUM
ftr-314	38	2	bodies	body	NOUN
ftr-314	38	3	of	of	ADP
ftr-314	38	4	tax	tax	NOUN
ftr-314	38	5	literature	literature	NOUN
ftr-314	38	6	offer	offer	VERB
ftr-314	38	7	compelling	compelling	ADJ
ftr-314	38	8	explanations	explanation	NOUN
ftr-314	38	9	for	for	ADP
ftr-314	38	10	why	why	SCONJ
ftr-314	38	11	noncompliance	noncompliance	NOUN
ftr-314	38	12	is	be	AUX
ftr-314	38	13	commonplace	commonplace	ADJ
ftr-314	38	14	.	.	PUNCT
ftr-314	39	1	the	the	DET
ftr-314	39	2	first	first	ADJ
ftr-314	39	3	body	body	NOUN
ftr-314	39	4	of	of	ADP
ftr-314	39	5	literature	literature	NOUN
ftr-314	39	6	explains	explain	VERB
ftr-314	39	7	that	that	SCONJ
ftr-314	39	8	distinguishing	distinguish	VERB
ftr-314	39	9	between	between	ADP
ftr-314	39	10	deductible	deductible	ADJ
ftr-314	39	11	business	business	NOUN
ftr-314	39	12	expenses	expense	NOUN
ftr-314	39	13	and	and	CCONJ
ftr-314	39	14	nondeductible	nondeductible	ADJ
ftr-314	39	15	personal	personal	ADJ
ftr-314	39	16	expenses	expense	NOUN
ftr-314	39	17	sometimes	sometimes	ADV
ftr-314	39	18	engenders	engender	VERB
ftr-314	39	19	difficult	difficult	ADJ
ftr-314	39	20	line	line	NOUN
ftr-314	39	21	-	-	PUNCT
ftr-314	39	22	drawing.4	drawing.4	PROPN
ftr-314	39	23	when	when	SCONJ
ftr-314	39	24	the	the	DET
ftr-314	39	25	line	line	NOUN
ftr-314	39	26	between	between	ADP
ftr-314	39	27	the	the	DET
ftr-314	39	28	two	two	NUM
ftr-314	39	29	is	be	AUX
ftr-314	39	30	blurry	blurry	ADJ
ftr-314	39	31	—	—	PUNCT
ftr-314	39	32	as	as	SCONJ
ftr-314	39	33	is	be	AUX
ftr-314	39	34	often	often	ADV
ftr-314	39	35	the	the	DET
ftr-314	39	36	case	case	NOUN
ftr-314	39	37	with	with	ADP
ftr-314	39	38	automobile	automobile	NOUN
ftr-314	39	39	usage	usage	NOUN
ftr-314	39	40	191	191	NUM
ftr-314	39	41	;	;	PUNCT
ftr-314	39	42	mckinley	mckinley	PROPN
ftr-314	39	43	v.	v.	PROPN
ftr-314	39	44	commissioner	commissioner	PROPN
ftr-314	39	45	,	,	PUNCT
ftr-314	39	46	t.c	t.c	PROPN
ftr-314	39	47	.	.	PROPN
ftr-314	39	48	memo	memo	NOUN
ftr-314	39	49	.	.	PUNCT
ftr-314	40	1	1978	1978	NUM
ftr-314	40	2	-	-	SYM
ftr-314	40	3	428	428	NUM
ftr-314	40	4	;	;	PUNCT
ftr-314	40	5	gudmundsson	gudmundsson	NOUN
ftr-314	40	6	v	v	PROPN
ftr-314	40	7	commissioner	commissioner	NOUN
ftr-314	40	8	,	,	PUNCT
ftr-314	40	9	t.c	t.c	PROPN
ftr-314	40	10	.	.	PROPN
ftr-314	40	11	memo	memo	NOUN
ftr-314	40	12	.	.	PUNCT
ftr-314	41	1	1978	1978	NUM
ftr-314	41	2	-	-	SYM
ftr-314	41	3	299	299	NUM
ftr-314	41	4	;	;	PUNCT
ftr-314	41	5	clark	clark	PROPN
ftr-314	41	6	v.	v.	PROPN
ftr-314	41	7	commissioner	commissioner	PROPN
ftr-314	41	8	,	,	PUNCT
ftr-314	41	9	t.c	t.c	PROPN
ftr-314	41	10	.	.	PROPN
ftr-314	41	11	memo	memo	NOUN
ftr-314	41	12	.	.	PUNCT
ftr-314	42	1	1978276	1978276	NUM
ftr-314	42	2	;	;	PUNCT
ftr-314	42	3	potenga	potenga	PROPN
ftr-314	42	4	v.	v.	PRON
ftr-314	42	5	commissioner	commissioner	PROPN
ftr-314	42	6	,	,	PUNCT
ftr-314	42	7	t.c	t.c	PROPN
ftr-314	42	8	.	.	PROPN
ftr-314	42	9	memo	memo	NOUN
ftr-314	42	10	.	.	PUNCT
ftr-314	43	1	1976	1976	NUM
ftr-314	43	2	-	-	SYM
ftr-314	43	3	151	151	NUM
ftr-314	43	4	;	;	PUNCT
ftr-314	43	5	patti	patti	PROPN
ftr-314	43	6	v.	v.	PROPN
ftr-314	43	7	commissioner	commissioner	PROPN
ftr-314	43	8	,	,	PUNCT
ftr-314	43	9	t.c	t.c	PROPN
ftr-314	43	10	.	.	PROPN
ftr-314	43	11	memo	memo	NOUN
ftr-314	43	12	.	.	PUNCT
ftr-314	44	1	1975	1975	NUM
ftr-314	44	2	-	-	SYM
ftr-314	44	3	107	107	NUM
ftr-314	44	4	;	;	PUNCT
ftr-314	44	5	beckley	beckley	PROPN
ftr-314	44	6	v.	v.	PROPN
ftr-314	44	7	commissioner	commissioner	PROPN
ftr-314	44	8	,	,	PUNCT
ftr-314	44	9	t.c	t.c	PROPN
ftr-314	44	10	.	.	PROPN
ftr-314	44	11	memo	memo	NOUN
ftr-314	44	12	.	.	PUNCT
ftr-314	45	1	1975	1975	NUM
ftr-314	45	2	-	-	SYM
ftr-314	45	3	37	37	NUM
ftr-314	45	4	;	;	PUNCT
ftr-314	45	5	roberts	roberts	PROPN
ftr-314	45	6	v.	v.	PROPN
ftr-314	45	7	commissioner	commissioner	PROPN
ftr-314	45	8	,	,	PUNCT
ftr-314	45	9	t.c	t.c	PROPN
ftr-314	45	10	.	.	PROPN
ftr-314	45	11	memo	memo	NOUN
ftr-314	45	12	.	.	PUNCT
ftr-314	46	1	1971	1971	NUM
ftr-314	46	2	-	-	SYM
ftr-314	46	3	282	282	NUM
ftr-314	46	4	;	;	PUNCT
ftr-314	46	5	pemberton	pemberton	PROPN
ftr-314	46	6	v.	v.	PROPN
ftr-314	46	7	commissioner	commissioner	PROPN
ftr-314	46	8	,	,	PUNCT
ftr-314	46	9	t.c	t.c	PROPN
ftr-314	46	10	.	.	PROPN
ftr-314	46	11	memo	memo	NOUN
ftr-314	46	12	.	.	PUNCT
ftr-314	47	1	1970	1970	NUM
ftr-314	47	2	-	-	SYM
ftr-314	47	3	194	194	NUM
ftr-314	47	4	;	;	PUNCT
ftr-314	47	5	crist	crist	PROPN
ftr-314	47	6	v.	v.	PROPN
ftr-314	47	7	commissioner	commissioner	PROPN
ftr-314	47	8	,	,	PUNCT
ftr-314	47	9	t.c	t.c	PROPN
ftr-314	47	10	.	.	PROPN
ftr-314	47	11	memo	memo	NOUN
ftr-314	47	12	.	.	PUNCT
ftr-314	48	1	1970	1970	NUM
ftr-314	48	2	-	-	SYM
ftr-314	48	3	115	115	NUM
ftr-314	48	4	;	;	PUNCT
ftr-314	48	5	hodgkinson	hodgkinson	PROPN
ftr-314	48	6	v.	v.	PROPN
ftr-314	48	7	commissioner	commissioner	PROPN
ftr-314	48	8	,	,	PUNCT
ftr-314	48	9	t.c	t.c	PROPN
ftr-314	48	10	.	.	PROPN
ftr-314	48	11	memo	memo	NOUN
ftr-314	48	12	.	.	PUNCT
ftr-314	49	1	1968	1968	NUM
ftr-314	49	2	-	-	SYM
ftr-314	49	3	176	176	NUM
ftr-314	49	4	;	;	PUNCT
ftr-314	49	5	kutchinski	kutchinski	PROPN
ftr-314	49	6	v.	v.	PROPN
ftr-314	49	7	commissioner	commissioner	PROPN
ftr-314	49	8	,	,	PUNCT
ftr-314	49	9	t.c	t.c	PROPN
ftr-314	49	10	.	.	PROPN
ftr-314	49	11	memo	memo	NOUN
ftr-314	49	12	.	.	PUNCT
ftr-314	50	1	1968	1968	NUM
ftr-314	50	2	-	-	SYM
ftr-314	50	3	46	46	NUM
ftr-314	50	4	;	;	PUNCT
ftr-314	50	5	steinhort	steinhort	PROPN
ftr-314	50	6	v.	v.	PROPN
ftr-314	50	7	commissioner	commissioner	PROPN
ftr-314	50	8	,	,	PUNCT
ftr-314	50	9	335	335	NUM
ftr-314	50	10	f.2d	f.2d	X
ftr-314	50	11	496	496	NUM
ftr-314	50	12	(	(	PUNCT
ftr-314	50	13	5th	5th	ADJ
ftr-314	50	14	cir	cir	NOUN
ftr-314	50	15	.	.	PROPN
ftr-314	51	1	1964	1964	NUM
ftr-314	51	2	)	)	PUNCT
ftr-314	52	1	,	,	PUNCT
ftr-314	52	2	aff’g	aff’g	PROPN
ftr-314	52	3	t.c	t.c	PROPN
ftr-314	52	4	.	.	PROPN
ftr-314	52	5	memo	memo	NOUN
ftr-314	52	6	.	.	PUNCT
ftr-314	53	1	1962	1962	NUM
ftr-314	53	2	-	-	SYM
ftr-314	53	3	233	233	NUM
ftr-314	53	4	;	;	PUNCT
ftr-314	53	5	bodholdt	bodholdt	PROPN
ftr-314	53	6	v.	v.	PROPN
ftr-314	53	7	commissioner	commissioner	PROPN
ftr-314	53	8	,	,	PUNCT
ftr-314	53	9	t.c	t.c	PROPN
ftr-314	53	10	.	.	PROPN
ftr-314	53	11	memo	memo	NOUN
ftr-314	53	12	.	.	PUNCT
ftr-314	54	1	1961	1961	NUM
ftr-314	54	2	-	-	SYM
ftr-314	54	3	87	87	NUM
ftr-314	54	4	;	;	PUNCT
ftr-314	54	5	steele	steele	PROPN
ftr-314	54	6	v.	v.	PROPN
ftr-314	54	7	commissioner	commissioner	PROPN
ftr-314	54	8	,	,	PUNCT
ftr-314	54	9	t.c	t.c	PROPN
ftr-314	54	10	.	.	PROPN
ftr-314	54	11	memo	memo	NOUN
ftr-314	54	12	.	.	PUNCT
ftr-314	55	1	1960	1960	NUM
ftr-314	55	2	-	-	SYM
ftr-314	55	3	181	181	NUM
ftr-314	55	4	;	;	PUNCT
ftr-314	55	5	walker	walker	PROPN
ftr-314	55	6	v.	v.	PROPN
ftr-314	55	7	commissioner	commissioner	PROPN
ftr-314	55	8	,	,	PUNCT
ftr-314	55	9	t.c	t.c	PROPN
ftr-314	55	10	.	.	PROPN
ftr-314	55	11	memo	memo	NOUN
ftr-314	55	12	.	.	PUNCT
ftr-314	56	1	1959206	1959206	NUM
ftr-314	56	2	;	;	PUNCT
ftr-314	56	3	ranstead	ranstead	PROPN
ftr-314	56	4	v.	v.	PRON
ftr-314	56	5	commissioner	commissioner	PROPN
ftr-314	56	6	,	,	PUNCT
ftr-314	56	7	10	10	NUM
ftr-314	56	8	t.c	t.c	PROPN
ftr-314	56	9	.	.	PROPN
ftr-314	56	10	memo	memo	NOUN
ftr-314	56	11	.	.	PUNCT
ftr-314	57	1	117	117	NUM
ftr-314	57	2	(	(	PUNCT
ftr-314	57	3	1951	1951	NUM
ftr-314	57	4	)	)	PUNCT
ftr-314	57	5	;	;	PUNCT
ftr-314	57	6	thompson	thompson	PROPN
ftr-314	57	7	v.	v.	PROPN
ftr-314	57	8	commissioner	commissioner	PROPN
ftr-314	57	9	,	,	PUNCT
ftr-314	57	10	15	15	NUM
ftr-314	57	11	t.c	t.c	PROPN
ftr-314	57	12	.	.	PROPN
ftr-314	57	13	609	609	NUM
ftr-314	57	14	(	(	PUNCT
ftr-314	57	15	1950	1950	NUM
ftr-314	57	16	)	)	PUNCT
ftr-314	57	17	,	,	PUNCT
ftr-314	57	18	acq	acq	PROPN
ftr-314	57	19	.	.	PUNCT
ftr-314	58	1	in	in	ADP
ftr-314	58	2	result	result	NOUN
ftr-314	58	3	,	,	PUNCT
ftr-314	58	4	1951	1951	NUM
ftr-314	58	5	-	-	SYM
ftr-314	58	6	1	1	NUM
ftr-314	58	7	c.b	c.b	PROPN
ftr-314	58	8	.	.	PROPN
ftr-314	58	9	3	3	NUM
ftr-314	58	10	,	,	PUNCT
ftr-314	58	11	nonacq,.1951	nonacq,.1951	PROPN
ftr-314	58	12	-	-	PUNCT
ftr-314	58	13	1	1	NUM
ftr-314	58	14	c.b	c.b	PROPN
ftr-314	58	15	.	.	PROPN
ftr-314	58	16	4	4	NUM
ftr-314	58	17	,	,	PUNCT
ftr-314	58	18	rev’d	rev’d	NOUN
ftr-314	58	19	,	,	PUNCT
ftr-314	58	20	193	193	NUM
ftr-314	58	21	f.2d	f.2d	NOUN
ftr-314	58	22	586	586	NUM
ftr-314	58	23	(	(	PUNCT
ftr-314	58	24	10th	10th	ADJ
ftr-314	58	25	cir	cir	NOUN
ftr-314	58	26	.	.	PUNCT
ftr-314	58	27	1951	1951	NUM
ftr-314	58	28	)	)	PUNCT
ftr-314	58	29	;	;	PUNCT
ftr-314	58	30	rogers	rogers	PROPN
ftr-314	58	31	v.	v.	PROPN
ftr-314	58	32	commissioner	commissioner	PROPN
ftr-314	58	33	,	,	PUNCT
ftr-314	58	34	tc	tc	X
ftr-314	58	35	.	.	PUNCT
ftr-314	58	36	summary	summary	NOUN
ftr-314	58	37	op	op	NOUN
ftr-314	58	38	.	.	PUNCT
ftr-314	59	1	2001	2001	NUM
ftr-314	59	2	-	-	SYM
ftr-314	59	3	188	188	NUM
ftr-314	59	4	.	.	PUNCT
ftr-314	60	1	commissioner	commissioner	NOUN
ftr-314	60	2	,	,	PUNCT
ftr-314	60	3	t.c	t.c	PROPN
ftr-314	60	4	.	.	PROPN
ftr-314	60	5	memo	memo	NOUN
ftr-314	60	6	.	.	PUNCT
ftr-314	61	1	1979	1979	NUM
ftr-314	61	2	-	-	SYM
ftr-314	61	3	436	436	NUM
ftr-314	61	4	;	;	PUNCT
ftr-314	61	5	fisher	fisher	PROPN
ftr-314	61	6	v.	v.	PROPN
ftr-314	61	7	commissioner	commissioner	PROPN
ftr-314	61	8	,	,	PUNCT
ftr-314	61	9	t.c	t.c	PROPN
ftr-314	61	10	.	.	PROPN
ftr-314	61	11	memo	memo	NOUN
ftr-314	61	12	.	.	PUNCT
ftr-314	62	1	1979	1979	NUM
ftr-314	62	2	-	-	SYM
ftr-314	62	3	191	191	NUM
ftr-314	62	4	;	;	PUNCT
ftr-314	62	5	mckinley	mckinley	PROPN
ftr-314	62	6	v.	v.	PROPN
ftr-314	62	7	commissioner	commissioner	PROPN
ftr-314	62	8	,	,	PUNCT
ftr-314	62	9	t.c	t.c	PROPN
ftr-314	62	10	.	.	PROPN
ftr-314	62	11	memo	memo	NOUN
ftr-314	62	12	.	.	PUNCT
ftr-314	63	1	1978	1978	NUM
ftr-314	63	2	-	-	SYM
ftr-314	63	3	428	428	NUM
ftr-314	63	4	;	;	PUNCT
ftr-314	63	5	gudmundsson	gudmundsson	NOUN
ftr-314	63	6	v	v	PROPN
ftr-314	63	7	commissioner	commissioner	NOUN
ftr-314	63	8	,	,	PUNCT
ftr-314	63	9	t.c	t.c	PROPN
ftr-314	63	10	.	.	PROPN
ftr-314	63	11	memo	memo	NOUN
ftr-314	63	12	.	.	PUNCT
ftr-314	64	1	1978	1978	NUM
ftr-314	64	2	-	-	SYM
ftr-314	64	3	299	299	NUM
ftr-314	64	4	;	;	PUNCT
ftr-314	64	5	clark	clark	PROPN
ftr-314	64	6	v.	v.	PROPN
ftr-314	64	7	commissioner	commissioner	PROPN
ftr-314	64	8	,	,	PUNCT
ftr-314	64	9	t.c	t.c	PROPN
ftr-314	64	10	.	.	PROPN
ftr-314	64	11	memo	memo	NOUN
ftr-314	64	12	.	.	PUNCT
ftr-314	65	1	1978	1978	NUM
ftr-314	65	2	-	-	SYM
ftr-314	65	3	276	276	NUM
ftr-314	65	4	;	;	PUNCT
ftr-314	65	5	potenga	potenga	PROPN
ftr-314	65	6	v.	v.	PRON
ftr-314	65	7	commissioner	commissioner	PROPN
ftr-314	65	8	,	,	PUNCT
ftr-314	65	9	t.c	t.c	PROPN
ftr-314	65	10	.	.	PROPN
ftr-314	65	11	memo	memo	NOUN
ftr-314	65	12	.	.	PUNCT
ftr-314	66	1	1976151	1976151	NUM
ftr-314	66	2	;	;	PUNCT
ftr-314	66	3	patti	patti	PROPN
ftr-314	66	4	v.	v.	PROPN
ftr-314	66	5	commissioner	commissioner	PROPN
ftr-314	66	6	,	,	PUNCT
ftr-314	66	7	t.c	t.c	PROPN
ftr-314	66	8	.	.	PROPN
ftr-314	66	9	memo	memo	NOUN
ftr-314	66	10	.	.	PUNCT
ftr-314	67	1	1975	1975	NUM
ftr-314	67	2	-	-	SYM
ftr-314	67	3	107	107	NUM
ftr-314	67	4	;	;	PUNCT
ftr-314	67	5	beckley	beckley	PROPN
ftr-314	67	6	v.	v.	PROPN
ftr-314	67	7	commissioner	commissioner	PROPN
ftr-314	67	8	,	,	PUNCT
ftr-314	67	9	t.c	t.c	PROPN
ftr-314	67	10	.	.	PROPN
ftr-314	67	11	memo	memo	NOUN
ftr-314	67	12	.	.	PUNCT
ftr-314	68	1	1975	1975	NUM
ftr-314	68	2	-	-	SYM
ftr-314	68	3	37	37	NUM
ftr-314	68	4	;	;	PUNCT
ftr-314	68	5	roberts	roberts	PROPN
ftr-314	68	6	v.	v.	PROPN
ftr-314	68	7	commissioner	commissioner	PROPN
ftr-314	68	8	,	,	PUNCT
ftr-314	68	9	t.c	t.c	PROPN
ftr-314	68	10	.	.	PROPN
ftr-314	68	11	memo	memo	NOUN
ftr-314	68	12	.	.	PUNCT
ftr-314	69	1	1971	1971	NUM
ftr-314	69	2	-	-	SYM
ftr-314	69	3	282	282	NUM
ftr-314	69	4	;	;	PUNCT
ftr-314	69	5	pemberton	pemberton	PROPN
ftr-314	69	6	v.	v.	PROPN
ftr-314	69	7	commissioner	commissioner	PROPN
ftr-314	69	8	,	,	PUNCT
ftr-314	69	9	t.c	t.c	PROPN
ftr-314	69	10	.	.	PROPN
ftr-314	69	11	memo	memo	NOUN
ftr-314	69	12	.	.	PUNCT
ftr-314	70	1	1970	1970	NUM
ftr-314	70	2	-	-	SYM
ftr-314	70	3	194	194	NUM
ftr-314	70	4	;	;	PUNCT
ftr-314	70	5	crist	crist	PROPN
ftr-314	70	6	v.	v.	PROPN
ftr-314	70	7	commissioner	commissioner	PROPN
ftr-314	70	8	,	,	PUNCT
ftr-314	70	9	t.c	t.c	PROPN
ftr-314	70	10	.	.	PROPN
ftr-314	70	11	memo	memo	NOUN
ftr-314	70	12	.	.	PUNCT
ftr-314	71	1	1970115	1970115	NUM
ftr-314	71	2	;	;	PUNCT
ftr-314	71	3	hodgkinson	hodgkinson	PROPN
ftr-314	71	4	v.	v.	PROPN
ftr-314	71	5	commissioner	commissioner	PROPN
ftr-314	71	6	,	,	PUNCT
ftr-314	71	7	t.c	t.c	PROPN
ftr-314	71	8	.	.	PROPN
ftr-314	71	9	memo	memo	NOUN
ftr-314	71	10	.	.	PUNCT
ftr-314	72	1	1968	1968	NUM
ftr-314	72	2	-	-	SYM
ftr-314	72	3	176	176	NUM
ftr-314	72	4	;	;	PUNCT
ftr-314	72	5	kutchinski	kutchinski	PROPN
ftr-314	72	6	v.	v.	PROPN
ftr-314	72	7	commissioner	commissioner	PROPN
ftr-314	72	8	,	,	PUNCT
ftr-314	72	9	t.c	t.c	PROPN
ftr-314	72	10	.	.	PROPN
ftr-314	72	11	memo	memo	NOUN
ftr-314	72	12	.	.	PUNCT
ftr-314	73	1	1968	1968	NUM
ftr-314	73	2	-	-	SYM
ftr-314	73	3	46	46	NUM
ftr-314	73	4	;	;	PUNCT
ftr-314	73	5	steinhort	steinhort	PROPN
ftr-314	73	6	v.	v.	PROPN
ftr-314	73	7	commissioner	commissioner	PROPN
ftr-314	73	8	,	,	PUNCT
ftr-314	73	9	335	335	NUM
ftr-314	73	10	f.2d	f.2d	X
ftr-314	73	11	496	496	NUM
ftr-314	73	12	(	(	PUNCT
ftr-314	73	13	5th	5th	ADJ
ftr-314	73	14	cir	cir	NOUN
ftr-314	73	15	.	.	PROPN
ftr-314	74	1	1964	1964	NUM
ftr-314	74	2	)	)	PUNCT
ftr-314	75	1	,	,	PUNCT
ftr-314	75	2	aff’g	aff’g	PROPN
ftr-314	75	3	t.c	t.c	PROPN
ftr-314	75	4	.	.	PROPN
ftr-314	75	5	memo	memo	NOUN
ftr-314	75	6	.	.	PUNCT
ftr-314	76	1	1962	1962	NUM
ftr-314	76	2	-	-	SYM
ftr-314	76	3	233	233	NUM
ftr-314	76	4	;	;	PUNCT
ftr-314	76	5	bodholdt	bodholdt	PROPN
ftr-314	76	6	v.	v.	PROPN
ftr-314	76	7	commissioner	commissioner	PROPN
ftr-314	76	8	,	,	PUNCT
ftr-314	76	9	t.c	t.c	PROPN
ftr-314	76	10	.	.	PROPN
ftr-314	76	11	memo	memo	NOUN
ftr-314	76	12	.	.	PUNCT
ftr-314	77	1	1961	1961	NUM
ftr-314	77	2	-	-	SYM
ftr-314	77	3	87	87	NUM
ftr-314	77	4	;	;	PUNCT
ftr-314	77	5	steele	steele	PROPN
ftr-314	77	6	v.	v.	PROPN
ftr-314	77	7	commissioner	commissioner	PROPN
ftr-314	77	8	,	,	PUNCT
ftr-314	77	9	t.c	t.c	PROPN
ftr-314	77	10	.	.	PROPN
ftr-314	77	11	memo	memo	NOUN
ftr-314	77	12	.	.	PUNCT
ftr-314	78	1	1960	1960	NUM
ftr-314	78	2	-	-	SYM
ftr-314	78	3	181	181	NUM
ftr-314	78	4	;	;	PUNCT
ftr-314	78	5	walker	walker	PROPN
ftr-314	78	6	v.	v.	PROPN
ftr-314	78	7	commissioner	commissioner	PROPN
ftr-314	78	8	,	,	PUNCT
ftr-314	78	9	t.c	t.c	PROPN
ftr-314	78	10	.	.	PROPN
ftr-314	78	11	memo	memo	NOUN
ftr-314	78	12	.	.	PUNCT
ftr-314	79	1	1959	1959	NUM
ftr-314	79	2	-	-	SYM
ftr-314	79	3	206	206	NUM
ftr-314	79	4	;	;	PUNCT
ftr-314	79	5	ranstead	ranstead	PROPN
ftr-314	79	6	v.	v.	PRON
ftr-314	79	7	commissioner	commissioner	PROPN
ftr-314	79	8	,	,	PUNCT
ftr-314	79	9	10	10	NUM
ftr-314	79	10	t.c	t.c	PROPN
ftr-314	79	11	.	.	PROPN
ftr-314	79	12	memo	memo	NOUN
ftr-314	79	13	.	.	PUNCT
ftr-314	80	1	117	117	NUM
ftr-314	80	2	(	(	PUNCT
ftr-314	80	3	1951	1951	NUM
ftr-314	80	4	)	)	PUNCT
ftr-314	80	5	;	;	PUNCT
ftr-314	80	6	thompson	thompson	PROPN
ftr-314	80	7	v.	v.	PROPN
ftr-314	80	8	commissioner	commissioner	PROPN
ftr-314	80	9	,	,	PUNCT
ftr-314	80	10	15	15	NUM
ftr-314	80	11	t.c	t.c	PROPN
ftr-314	80	12	.	.	PROPN
ftr-314	80	13	609	609	NUM
ftr-314	80	14	(	(	PUNCT
ftr-314	80	15	1950	1950	NUM
ftr-314	80	16	)	)	PUNCT
ftr-314	80	17	,	,	PUNCT
ftr-314	80	18	acq	acq	PROPN
ftr-314	80	19	.	.	PUNCT
ftr-314	81	1	in	in	ADP
ftr-314	81	2	result	result	NOUN
ftr-314	81	3	,	,	PUNCT
ftr-314	81	4	1951	1951	NUM
ftr-314	81	5	-	-	SYM
ftr-314	81	6	1	1	NUM
ftr-314	81	7	c.b	c.b	PROPN
ftr-314	81	8	.	.	PROPN
ftr-314	81	9	3	3	NUM
ftr-314	81	10	,	,	PUNCT
ftr-314	81	11	nonacq,.1951	nonacq,.1951	PROPN
ftr-314	81	12	-	-	PUNCT
ftr-314	81	13	1	1	NUM
ftr-314	81	14	c.b	c.b	PROPN
ftr-314	81	15	.	.	PROPN
ftr-314	81	16	4	4	NUM
ftr-314	81	17	,	,	PUNCT
ftr-314	81	18	rev’d	rev’d	NOUN
ftr-314	81	19	,	,	PUNCT
ftr-314	81	20	193	193	NUM
ftr-314	81	21	f.2d	f.2d	NOUN
ftr-314	81	22	586	586	NUM
ftr-314	81	23	(	(	PUNCT
ftr-314	81	24	10th	10th	ADJ
ftr-314	81	25	cir	cir	NOUN
ftr-314	81	26	.	.	PUNCT
ftr-314	81	27	1951	1951	NUM
ftr-314	81	28	)	)	PUNCT
ftr-314	81	29	;	;	PUNCT
ftr-314	81	30	rogers	rogers	PROPN
ftr-314	81	31	v.	v.	PROPN
ftr-314	81	32	commissioner	commissioner	PROPN
ftr-314	81	33	,	,	PUNCT
ftr-314	81	34	tc	tc	X
ftr-314	81	35	.	.	PUNCT
ftr-314	81	36	summary	summary	NOUN
ftr-314	81	37	op	op	NOUN
ftr-314	81	38	.	.	PUNCT
ftr-314	82	1	2001	2001	NUM
ftr-314	82	2	-	-	SYM
ftr-314	82	3	188	188	NUM
ftr-314	82	4	.	.	PUNCT
ftr-314	83	1	4	4	X
ftr-314	83	2	.	.	X
ftr-314	83	3	see	see	VERB
ftr-314	83	4	,	,	PUNCT
ftr-314	83	5	e.g.	e.g.	ADV
ftr-314	83	6	,	,	PUNCT
ftr-314	83	7	william	william	PROPN
ftr-314	83	8	a.	a.	PROPN
ftr-314	83	9	klein	klein	PROPN
ftr-314	83	10	,	,	PUNCT
ftr-314	83	11	income	income	NOUN
ftr-314	83	12	taxation	taxation	NOUN
ftr-314	83	13	and	and	CCONJ
ftr-314	83	14	commuting	commuting	NOUN
ftr-314	83	15	expenses	expense	NOUN
ftr-314	83	16	:	:	PUNCT
ftr-314	83	17	tax	tax	NOUN
ftr-314	83	18	policy	policy	NOUN
ftr-314	83	19	and	and	CCONJ
ftr-314	83	20	the	the	DET
ftr-314	83	21	need	need	NOUN
ftr-314	83	22	for	for	ADP
ftr-314	83	23	nonsimplistic	nonsimplistic	ADJ
ftr-314	83	24	analysis	analysis	NOUN
ftr-314	83	25	of	of	ADP
ftr-314	83	26	“	"	PUNCT
ftr-314	83	27	simple	simple	ADJ
ftr-314	83	28	”	"	PUNCT
ftr-314	83	29	problems	problem	NOUN
ftr-314	83	30	,	,	PUNCT
ftr-314	83	31	54	54	NUM
ftr-314	83	32	cornell	cornell	PROPN
ftr-314	83	33	l.	l.	PROPN
ftr-314	83	34	rev	rev	PROPN
ftr-314	83	35	.	.	PROPN
ftr-314	83	36	871	871	NUM
ftr-314	83	37	,	,	PUNCT
ftr-314	83	38	878	878	NUM
ftr-314	83	39	(	(	PUNCT
ftr-314	83	40	1969	1969	NUM
ftr-314	83	41	)	)	PUNCT
ftr-314	83	42	(	(	PUNCT
ftr-314	83	43	“	"	PUNCT
ftr-314	83	44	the	the	DET
ftr-314	83	45	foregoing	forego	VERB
ftr-314	83	46	discussion	discussion	NOUN
ftr-314	83	47	should	should	AUX
ftr-314	83	48	establish	establish	VERB
ftr-314	83	49	that	that	SCONJ
ftr-314	83	50	the	the	DET
ftr-314	83	51	question	question	NOUN
ftr-314	83	52	of	of	ADP
ftr-314	83	53	whether	whether	SCONJ
ftr-314	83	54	commuting	commute	VERB
ftr-314	83	55	expenses	expense	NOUN
ftr-314	83	56	should	should	AUX
ftr-314	83	57	be	be	AUX
ftr-314	83	58	deductible	deductible	ADJ
ftr-314	83	59	is	be	AUX
ftr-314	83	60	not	not	PART
ftr-314	83	61	an	an	DET
ftr-314	83	62	easy	easy	ADJ
ftr-314	83	63	one	one	NOUN
ftr-314	83	64	and	and	CCONJ
ftr-314	83	65	that	that	SCONJ
ftr-314	83	66	the	the	DET
ftr-314	83	67	soundness	soundness	NOUN
ftr-314	83	68	of	of	ADP
ftr-314	83	69	our	our	PRON
ftr-314	83	70	present	present	ADJ
ftr-314	83	71	rules	rule	NOUN
ftr-314	83	72	is	be	AUX
ftr-314	83	73	not	not	PART
ftr-314	83	74	self	self	NOUN
ftr-314	83	75	-	-	PUNCT
ftr-314	83	76	evident	evident	ADJ
ftr-314	83	77	”	"	PUNCT
ftr-314	83	78	)	)	PUNCT
ftr-314	83	79	;	;	PUNCT
ftr-314	83	80	daniel	daniel	PROPN
ftr-314	83	81	i.	i.	PROPN
ftr-314	83	82	halperin	halperin	PROPN
ftr-314	83	83	,	,	PUNCT
ftr-314	83	84	business	business	NOUN
ftr-314	83	85	deduction	deduction	NOUN
ftr-314	83	86	for	for	ADP
ftr-314	83	87	personal	personal	ADJ
ftr-314	83	88	living	living	NOUN
ftr-314	83	89	expenses	expense	NOUN
ftr-314	83	90	:	:	PUNCT
ftr-314	83	91	a	a	DET
ftr-314	83	92	uniform	uniform	ADJ
ftr-314	83	93	approach	approach	NOUN
ftr-314	83	94	to	to	ADP
ftr-314	83	95	an	an	DET
ftr-314	83	96	unsolved	unsolved	ADJ
ftr-314	83	97	problem	problem	NOUN
ftr-314	83	98	,	,	PUNCT
ftr-314	83	99	122	122	NUM
ftr-314	83	100	u.	u.	PROPN
ftr-314	83	101	pa	pa	PROPN
ftr-314	83	102	.	.	PUNCT
ftr-314	83	103	l.	l.	PROPN
ftr-314	83	104	rev	rev	PROPN
ftr-314	83	105	.	.	PROPN
ftr-314	83	106	859	859	NUM
ftr-314	83	107	(	(	PUNCT
ftr-314	83	108	1974	1974	NUM
ftr-314	83	109	)	)	PUNCT
ftr-314	83	110	(	(	PUNCT
ftr-314	83	111	sets	set	VERB
ftr-314	83	112	forth	forth	ADP
ftr-314	83	113	an	an	DET
ftr-314	83	114	analysis	analysis	NOUN
ftr-314	83	115	to	to	PART
ftr-314	83	116	determine	determine	VERB
ftr-314	83	117	the	the	DET
ftr-314	83	118	sometimes	sometimes	ADV
ftr-314	83	119	hard	hard	ADJ
ftr-314	83	120	-	-	PUNCT
ftr-314	83	121	to	to	AUX
ftr-314	83	122	-	-	PUNCT
ftr-314	83	123	draw	draw	VERB
ftr-314	83	124	line	line	NOUN
ftr-314	83	125	between	between	ADP
ftr-314	83	126	business	business	NOUN
ftr-314	83	127	and	and	CCONJ
ftr-314	83	128	personal	personal	ADJ
ftr-314	83	129	expenses	expense	NOUN
ftr-314	83	130	)	)	PUNCT
ftr-314	83	131	.	.	PUNCT
ftr-314	84	1	422	422	NUM
ftr-314	84	2	florida	florida	PROPN
ftr-314	84	3	tax	tax	NOUN
ftr-314	84	4	review	review	NOUN
ftr-314	84	5	[	[	X
ftr-314	84	6	vol	vol	NOUN
ftr-314	84	7	.	.	PUNCT
ftr-314	84	8	14:10	14:10	NUM
ftr-314	84	9	—	—	PUNCT
ftr-314	84	10	taxpayers	taxpayer	NOUN
ftr-314	84	11	tend	tend	VERB
ftr-314	84	12	to	to	PART
ftr-314	84	13	exploit	exploit	VERB
ftr-314	84	14	the	the	DET
ftr-314	84	15	ambiguities	ambiguity	NOUN
ftr-314	84	16	in	in	ADP
ftr-314	84	17	their	their	PRON
ftr-314	84	18	favor.5	favor.5	NOUN
ftr-314	84	19	the	the	DET
ftr-314	84	20	second	second	ADJ
ftr-314	84	21	body	body	NOUN
ftr-314	84	22	of	of	ADP
ftr-314	84	23	literature	literature	NOUN
ftr-314	84	24	avers	aver	VERB
ftr-314	84	25	that	that	SCONJ
ftr-314	84	26	the	the	DET
ftr-314	84	27	code	code	NOUN
ftr-314	84	28	purposefully	purposefully	ADV
ftr-314	84	29	recruits	recruit	VERB
ftr-314	84	30	third	third	ADJ
ftr-314	84	31	parties	party	NOUN
ftr-314	84	32	,	,	PUNCT
ftr-314	84	33	such	such	ADJ
ftr-314	84	34	as	as	ADP
ftr-314	84	35	employers	employer	NOUN
ftr-314	84	36	(	(	PUNCT
ftr-314	84	37	who	who	PRON
ftr-314	84	38	,	,	PUNCT
ftr-314	84	39	for	for	ADP
ftr-314	84	40	example	example	NOUN
ftr-314	84	41	,	,	PUNCT
ftr-314	84	42	must	must	AUX
ftr-314	84	43	annually	annually	ADV
ftr-314	84	44	issue	issue	VERB
ftr-314	84	45	a	a	DET
ftr-314	84	46	set	set	NOUN
ftr-314	84	47	of	of	ADP
ftr-314	84	48	information	information	NOUN
ftr-314	84	49	returns	return	NOUN
ftr-314	84	50	to	to	ADP
ftr-314	84	51	both	both	DET
ftr-314	84	52	their	their	PRON
ftr-314	84	53	employees	employee	NOUN
ftr-314	84	54	and	and	CCONJ
ftr-314	84	55	to	to	ADP
ftr-314	84	56	the	the	DET
ftr-314	84	57	government),6	government),6	PROPN
ftr-314	84	58	to	to	PART
ftr-314	84	59	monitor	monitor	VERB
ftr-314	84	60	taxpayer	taxpayer	NOUN
ftr-314	84	61	compliance.7	compliance.7	VERB
ftr-314	84	62	the	the	DET
ftr-314	84	63	success	success	NOUN
ftr-314	84	64	of	of	ADP
ftr-314	84	65	this	this	DET
ftr-314	84	66	monitoring	monitoring	NOUN
ftr-314	84	67	system	system	NOUN
ftr-314	84	68	,	,	PUNCT
ftr-314	84	69	however	however	ADV
ftr-314	84	70	,	,	PUNCT
ftr-314	84	71	is	be	AUX
ftr-314	84	72	predicated	predicate	VERB
ftr-314	84	73	upon	upon	SCONJ
ftr-314	84	74	the	the	DET
ftr-314	84	75	third	third	ADJ
ftr-314	84	76	party	party	NOUN
ftr-314	84	77	acting	act	VERB
ftr-314	84	78	in	in	ADP
ftr-314	84	79	a	a	DET
ftr-314	84	80	self	self	NOUN
ftr-314	84	81	-	-	PUNCT
ftr-314	84	82	interested	interested	ADJ
ftr-314	84	83	fashion	fashion	NOUN
ftr-314	84	84	that	that	PRON
ftr-314	84	85	precludes	preclude	VERB
ftr-314	84	86	collusion	collusion	NOUN
ftr-314	84	87	between	between	ADP
ftr-314	84	88	itself	itself	PRON
ftr-314	84	89	and	and	CCONJ
ftr-314	84	90	the	the	DET
ftr-314	84	91	party	party	NOUN
ftr-314	84	92	that	that	PRON
ftr-314	84	93	it	it	PRON
ftr-314	84	94	is	be	AUX
ftr-314	84	95	assigned	assign	VERB
ftr-314	84	96	to	to	ADP
ftr-314	84	97	monitor.8	monitor.8	PROPN
ftr-314	84	98	in	in	ADP
ftr-314	84	99	the	the	DET
ftr-314	84	100	case	case	NOUN
ftr-314	84	101	of	of	ADP
ftr-314	84	102	automobile	automobile	NOUN
ftr-314	84	103	usage	usage	NOUN
ftr-314	84	104	,	,	PUNCT
ftr-314	84	105	third	third	ADJ
ftr-314	84	106	parties	party	NOUN
ftr-314	84	107	and	and	CCONJ
ftr-314	84	108	taxpayers	taxpayer	NOUN
ftr-314	84	109	often	often	ADV
ftr-314	84	110	act	act	VERB
ftr-314	84	111	in	in	ADP
ftr-314	84	112	a	a	DET
ftr-314	84	113	collusive	collusive	ADJ
ftr-314	84	114	fashion	fashion	NOUN
ftr-314	84	115	rather	rather	ADV
ftr-314	84	116	than	than	ADP
ftr-314	84	117	as	as	ADP
ftr-314	84	118	adversaries	adversary	NOUN
ftr-314	84	119	,	,	PUNCT
ftr-314	84	120	so	so	SCONJ
ftr-314	84	121	taxpayer	taxpayer	NOUN
ftr-314	84	122	compliance	compliance	NOUN
ftr-314	84	123	suffers	suffer	VERB
ftr-314	84	124	as	as	ADP
ftr-314	84	125	a	a	DET
ftr-314	84	126	5	5	NUM
ftr-314	84	127	.	.	PUNCT
ftr-314	85	1	perhaps	perhaps	ADV
ftr-314	85	2	this	this	DET
ftr-314	85	3	sentiment	sentiment	NOUN
ftr-314	85	4	is	be	AUX
ftr-314	85	5	best	well	ADV
ftr-314	85	6	expressed	express	VERB
ftr-314	85	7	by	by	ADP
ftr-314	85	8	professor	professor	PROPN
ftr-314	85	9	william	william	PROPN
ftr-314	85	10	a.	a.	PROPN
ftr-314	85	11	klein	klein	PROPN
ftr-314	85	12	in	in	ADP
ftr-314	85	13	the	the	DET
ftr-314	85	14	following	follow	VERB
ftr-314	85	15	quotation	quotation	NOUN
ftr-314	85	16	:	:	PUNCT
ftr-314	85	17	in	in	ADP
ftr-314	85	18	other	other	ADJ
ftr-314	85	19	words	word	NOUN
ftr-314	85	20	,	,	PUNCT
ftr-314	85	21	it	it	PRON
ftr-314	85	22	is	be	AUX
ftr-314	85	23	not	not	PART
ftr-314	85	24	reasonable	reasonable	ADJ
ftr-314	85	25	to	to	PART
ftr-314	85	26	expect	expect	VERB
ftr-314	85	27	satisfactory	satisfactory	ADJ
ftr-314	85	28	results	result	NOUN
ftr-314	85	29	from	from	ADP
ftr-314	85	30	simply	simply	ADV
ftr-314	85	31	asking	ask	VERB
ftr-314	85	32	taxpayers	taxpayer	NOUN
ftr-314	85	33	,	,	PUNCT
ftr-314	85	34	“	"	PUNCT
ftr-314	85	35	was	be	AUX
ftr-314	85	36	your	your	PRON
ftr-314	85	37	combination	combination	NOUN
ftr-314	85	38	business	business	NOUN
ftr-314	85	39	and	and	CCONJ
ftr-314	85	40	pleasure	pleasure	NOUN
ftr-314	85	41	trip	trip	NOUN
ftr-314	85	42	to	to	ADP
ftr-314	85	43	florida	florida	PROPN
ftr-314	85	44	worth	worth	ADJ
ftr-314	85	45	anything	anything	PRON
ftr-314	85	46	to	to	ADP
ftr-314	85	47	you	you	PRON
ftr-314	85	48	personally	personally	ADV
ftr-314	85	49	,	,	PUNCT
ftr-314	85	50	and	and	CCONJ
ftr-314	85	51	if	if	SCONJ
ftr-314	85	52	so	so	ADV
ftr-314	85	53	how	how	SCONJ
ftr-314	85	54	much	much	ADJ
ftr-314	85	55	?	?	PUNCT
ftr-314	85	56	”	"	PUNCT
ftr-314	86	1	even	even	ADV
ftr-314	86	2	if	if	SCONJ
ftr-314	86	3	a	a	DET
ftr-314	86	4	taxpayer	taxpayer	NOUN
ftr-314	86	5	could	could	AUX
ftr-314	86	6	answer	answer	VERB
ftr-314	86	7	that	that	DET
ftr-314	86	8	question	question	NOUN
ftr-314	86	9	meaningfully	meaningfully	ADV
ftr-314	86	10	,	,	PUNCT
ftr-314	86	11	chances	chance	NOUN
ftr-314	86	12	are	be	AUX
ftr-314	86	13	his	his	PRON
ftr-314	86	14	answer	answer	NOUN
ftr-314	86	15	would	would	AUX
ftr-314	86	16	be	be	AUX
ftr-314	86	17	seriously	seriously	ADV
ftr-314	86	18	distorted	distort	VERB
ftr-314	86	19	by	by	ADP
ftr-314	86	20	the	the	DET
ftr-314	86	21	conscious	conscious	ADJ
ftr-314	86	22	or	or	CCONJ
ftr-314	86	23	subconscious	subconscious	ADJ
ftr-314	86	24	effect	effect	NOUN
ftr-314	86	25	of	of	ADP
ftr-314	86	26	self	self	NOUN
ftr-314	86	27	-	-	PUNCT
ftr-314	86	28	interest	interest	NOUN
ftr-314	86	29	.	.	PUNCT
ftr-314	87	1	william	william	PROPN
ftr-314	87	2	a.	a.	PROPN
ftr-314	87	3	klein	klein	PROPN
ftr-314	87	4	,	,	PUNCT
ftr-314	87	5	the	the	DET
ftr-314	87	6	deductibility	deductibility	NOUN
ftr-314	87	7	of	of	ADP
ftr-314	87	8	transportation	transportation	NOUN
ftr-314	87	9	expenses	expense	NOUN
ftr-314	87	10	of	of	ADP
ftr-314	87	11	a	a	DET
ftr-314	87	12	combination	combination	NOUN
ftr-314	87	13	business	business	NOUN
ftr-314	87	14	and	and	CCONJ
ftr-314	87	15	pleasure	pleasure	NOUN
ftr-314	87	16	trip	trip	NOUN
ftr-314	87	17	—	—	PUNCT
ftr-314	87	18	a	a	DET
ftr-314	87	19	conceptual	conceptual	ADJ
ftr-314	87	20	analysis	analysis	NOUN
ftr-314	87	21	,	,	PUNCT
ftr-314	87	22	18	18	NUM
ftr-314	87	23	stan	stan	NOUN
ftr-314	87	24	.	.	PUNCT
ftr-314	88	1	l.	l.	PROPN
ftr-314	88	2	rev	rev	PROPN
ftr-314	88	3	.	.	PROPN
ftr-314	88	4	1099	1099	NUM
ftr-314	88	5	,	,	PUNCT
ftr-314	88	6	1103	1103	NUM
ftr-314	88	7	(	(	PUNCT
ftr-314	88	8	1966	1966	NUM
ftr-314	88	9	)	)	PUNCT
ftr-314	88	10	.	.	PUNCT
ftr-314	89	1	6	6	X
ftr-314	89	2	.	.	X
ftr-314	89	3	i.r.c	i.r.c	NOUN
ftr-314	89	4	.	.	PUNCT
ftr-314	90	1	§	§	PROPN
ftr-314	90	2	6041(a	6041(a	NUM
ftr-314	90	3	)	)	PUNCT
ftr-314	90	4	.	.	PUNCT
ftr-314	91	1	7	7	X
ftr-314	91	2	.	.	X
ftr-314	91	3	see	see	PROPN
ftr-314	91	4	leandra	leandra	PROPN
ftr-314	91	5	lederman	lederman	PROPN
ftr-314	91	6	,	,	PUNCT
ftr-314	91	7	statutory	statutory	ADJ
ftr-314	91	8	speed	speed	NOUN
ftr-314	91	9	bumps	bump	NOUN
ftr-314	91	10	:	:	PUNCT
ftr-314	91	11	the	the	DET
ftr-314	91	12	roles	role	NOUN
ftr-314	91	13	third	third	ADJ
ftr-314	91	14	parties	party	NOUN
ftr-314	91	15	play	play	VERB
ftr-314	91	16	in	in	ADP
ftr-314	91	17	tax	tax	NOUN
ftr-314	91	18	compliance	compliance	NOUN
ftr-314	91	19	,	,	PUNCT
ftr-314	91	20	60	60	NUM
ftr-314	91	21	stan	stan	PROPN
ftr-314	91	22	.	.	PUNCT
ftr-314	92	1	l.	l.	PROPN
ftr-314	92	2	rev	rev	PROPN
ftr-314	92	3	.	.	PROPN
ftr-314	92	4	695	695	NUM
ftr-314	92	5	,	,	PUNCT
ftr-314	92	6	697	697	NUM
ftr-314	92	7	(	(	PUNCT
ftr-314	92	8	2007	2007	NUM
ftr-314	92	9	):	):	PUNCT
ftr-314	92	10	this	this	DET
ftr-314	92	11	“	"	PUNCT
ftr-314	92	12	information	information	NOUN
ftr-314	92	13	reporting	reporting	NOUN
ftr-314	92	14	,	,	PUNCT
ftr-314	92	15	”	"	PUNCT
ftr-314	92	16	like	like	ADP
ftr-314	92	17	red	red	ADJ
ftr-314	92	18	light	light	NOUN
ftr-314	92	19	cameras	camera	NOUN
ftr-314	92	20	,	,	PUNCT
ftr-314	92	21	provides	provide	VERB
ftr-314	92	22	information	information	NOUN
ftr-314	92	23	to	to	ADP
ftr-314	92	24	the	the	DET
ftr-314	92	25	government	government	NOUN
ftr-314	92	26	,	,	PUNCT
ftr-314	92	27	and	and	CCONJ
ftr-314	92	28	it	it	PRON
ftr-314	92	29	is	be	AUX
ftr-314	92	30	information	information	NOUN
ftr-314	92	31	that	that	SCONJ
ftr-314	92	32	the	the	DET
ftr-314	92	33	taxpayer	taxpayer	NOUN
ftr-314	92	34	knows	know	VERB
ftr-314	92	35	the	the	DET
ftr-314	92	36	government	government	NOUN
ftr-314	92	37	is	be	AUX
ftr-314	92	38	receiving	receive	VERB
ftr-314	92	39	.	.	PUNCT
ftr-314	93	1	moreover	moreover	ADV
ftr-314	93	2	,	,	PUNCT
ftr-314	93	3	in	in	ADP
ftr-314	93	4	some	some	DET
ftr-314	93	5	situations	situation	NOUN
ftr-314	93	6	,	,	PUNCT
ftr-314	93	7	the	the	DET
ftr-314	93	8	payor	payor	NOUN
ftr-314	93	9	,	,	PUNCT
ftr-314	93	10	such	such	ADJ
ftr-314	93	11	as	as	ADP
ftr-314	93	12	an	an	DET
ftr-314	93	13	employer	employer	NOUN
ftr-314	93	14	,	,	PUNCT
ftr-314	93	15	must	must	AUX
ftr-314	93	16	also	also	ADV
ftr-314	93	17	withhold	withhold	VERB
ftr-314	93	18	taxes	taxis	NOUN
ftr-314	93	19	from	from	ADP
ftr-314	93	20	the	the	DET
ftr-314	93	21	payment	payment	NOUN
ftr-314	93	22	and	and	CCONJ
ftr-314	93	23	remit	remit	VERB
ftr-314	93	24	those	those	DET
ftr-314	93	25	taxes	taxis	NOUN
ftr-314	93	26	to	to	ADP
ftr-314	93	27	the	the	DET
ftr-314	93	28	government	government	NOUN
ftr-314	93	29	.	.	PUNCT
ftr-314	94	1	withholding	withhold	VERB
ftr-314	94	2	taxes	taxis	NOUN
ftr-314	94	3	,	,	PUNCT
ftr-314	94	4	like	like	ADP
ftr-314	94	5	speed	speed	NOUN
ftr-314	94	6	bumps	bump	NOUN
ftr-314	94	7	,	,	PUNCT
ftr-314	94	8	constrain	constrain	VERB
ftr-314	94	9	compliance	compliance	NOUN
ftr-314	94	10	with	with	ADP
ftr-314	94	11	the	the	DET
ftr-314	94	12	law	law	NOUN
ftr-314	94	13	.	.	PUNCT
ftr-314	95	1	8	8	X
ftr-314	95	2	.	.	X
ftr-314	95	3	see	see	VERB
ftr-314	95	4	,	,	PUNCT
ftr-314	95	5	e.g.	e.g.	ADV
ftr-314	95	6	,	,	PUNCT
ftr-314	95	7	irs	irs	PROPN
ftr-314	95	8	,	,	PUNCT
ftr-314	95	9	irs	irs	PROPN
ftr-314	95	10	releases	release	VERB
ftr-314	95	11	new	new	ADJ
ftr-314	95	12	tax	tax	NOUN
ftr-314	95	13	gap	gap	NOUN
ftr-314	95	14	estimates	estimate	NOUN
ftr-314	95	15	;	;	PUNCT
ftr-314	95	16	compliance	compliance	NOUN
ftr-314	95	17	rates	rate	NOUN
ftr-314	95	18	remain	remain	VERB
ftr-314	95	19	statistically	statistically	ADV
ftr-314	95	20	unchanged	unchanged	ADJ
ftr-314	95	21	from	from	ADP
ftr-314	95	22	previous	previous	ADJ
ftr-314	95	23	study	study	NOUN
ftr-314	95	24	(	(	PUNCT
ftr-314	95	25	jan	jan	PROPN
ftr-314	95	26	.	.	PROPN
ftr-314	95	27	6	6	NUM
ftr-314	95	28	,	,	PUNCT
ftr-314	95	29	2012	2012	NUM
ftr-314	95	30	)	)	PUNCT
ftr-314	95	31	(	(	PUNCT
ftr-314	95	32	ir-2012	ir-2012	NOUN
ftr-314	95	33	-	-	PUNCT
ftr-314	95	34	4	4	NUM
ftr-314	95	35	)	)	PUNCT
ftr-314	95	36	http://www.irs.gov/pub/irs-news/ir-12-004.pdf	http://www.irs.gov/pub/irs-news/ir-12-004.pdf	NOUN
ftr-314	95	37	(	(	PUNCT
ftr-314	95	38	“	"	PUNCT
ftr-314	95	39	overall	overall	ADJ
ftr-314	95	40	,	,	PUNCT
ftr-314	95	41	compliance	compliance	NOUN
ftr-314	95	42	is	be	AUX
ftr-314	95	43	highest	high	ADJ
ftr-314	95	44	where	where	SCONJ
ftr-314	95	45	there	there	PRON
ftr-314	95	46	is	be	VERB
ftr-314	95	47	third	third	ADJ
ftr-314	95	48	-	-	PUNCT
ftr-314	95	49	party	party	NOUN
ftr-314	95	50	information	information	NOUN
ftr-314	95	51	reporting	reporting	NOUN
ftr-314	95	52	and/or	and/or	CCONJ
ftr-314	95	53	withholding	withholding	NOUN
ftr-314	95	54	.	.	PUNCT
ftr-314	96	1	for	for	ADP
ftr-314	96	2	example	example	NOUN
ftr-314	96	3	,	,	PUNCT
ftr-314	96	4	most	most	ADJ
ftr-314	96	5	wages	wage	NOUN
ftr-314	96	6	and	and	CCONJ
ftr-314	96	7	salaries	salary	NOUN
ftr-314	96	8	are	be	AUX
ftr-314	96	9	reported	report	VERB
ftr-314	96	10	by	by	ADP
ftr-314	96	11	employers	employer	NOUN
ftr-314	96	12	to	to	ADP
ftr-314	96	13	the	the	DET
ftr-314	96	14	irs	irs	PROPN
ftr-314	96	15	on	on	ADP
ftr-314	96	16	forms	form	NOUN
ftr-314	96	17	w-2	w-2	NOUN
ftr-314	96	18	and	and	CCONJ
ftr-314	96	19	are	be	AUX
ftr-314	96	20	subject	subject	ADJ
ftr-314	96	21	to	to	ADP
ftr-314	96	22	withholding	withholding	NOUN
ftr-314	96	23	.	.	PUNCT
ftr-314	97	1	as	as	ADP
ftr-314	97	2	a	a	DET
ftr-314	97	3	result	result	NOUN
ftr-314	97	4	,	,	PUNCT
ftr-314	97	5	a	a	DET
ftr-314	97	6	net	net	NOUN
ftr-314	97	7	of	of	ADP
ftr-314	97	8	only	only	ADV
ftr-314	97	9	1	1	NUM
ftr-314	97	10	percent	percent	NOUN
ftr-314	97	11	of	of	ADP
ftr-314	97	12	wage	wage	NOUN
ftr-314	97	13	and	and	CCONJ
ftr-314	97	14	salary	salary	NOUN
ftr-314	97	15	income	income	NOUN
ftr-314	97	16	was	be	AUX
ftr-314	97	17	misreported	misreporte	VERB
ftr-314	97	18	.	.	PUNCT
ftr-314	98	1	but	but	CCONJ
ftr-314	98	2	amounts	amount	VERB
ftr-314	98	3	subject	subject	ADJ
ftr-314	98	4	to	to	ADP
ftr-314	98	5	little	little	ADJ
ftr-314	98	6	or	or	CCONJ
ftr-314	98	7	no	no	PRON
ftr-314	98	8	information	information	NOUN
ftr-314	98	9	reporting	reporting	NOUN
ftr-314	98	10	had	have	VERB
ftr-314	98	11	a	a	DET
ftr-314	98	12	56	56	NUM
ftr-314	98	13	percent	percent	NOUN
ftr-314	98	14	net	net	ADJ
ftr-314	98	15	misreporting	misreporting	NOUN
ftr-314	98	16	rate	rate	NOUN
ftr-314	98	17	in	in	ADP
ftr-314	98	18	2006	2006	NUM
ftr-314	98	19	”	"	PUNCT
ftr-314	98	20	)	)	PUNCT
ftr-314	98	21	;	;	PUNCT
ftr-314	98	22	karen	karen	PROPN
ftr-314	98	23	setze	setze	PROPN
ftr-314	98	24	,	,	PUNCT
ftr-314	98	25	taxpayers	taxpayer	NOUN
ftr-314	98	26	honest	honest	ADJ
ftr-314	98	27	when	when	SCONJ
ftr-314	98	28	someone	someone	PRON
ftr-314	98	29	’s	’	VERB
ftr-314	98	30	checking	checking	NOUN
ftr-314	98	31	,	,	PUNCT
ftr-314	98	32	say	say	VERB
ftr-314	98	33	irs	irs	PROPN
ftr-314	98	34	officials	official	NOUN
ftr-314	98	35	,	,	PUNCT
ftr-314	98	36	111	111	NUM
ftr-314	98	37	tax	tax	NOUN
ftr-314	98	38	notes	note	NOUN
ftr-314	98	39	1216	1216	NUM
ftr-314	98	40	,	,	PUNCT
ftr-314	98	41	1216	1216	NUM
ftr-314	98	42	(	(	PUNCT
ftr-314	98	43	2006	2006	NUM
ftr-314	98	44	)	)	PUNCT
ftr-314	98	45	(	(	PUNCT
ftr-314	98	46	“	"	PUNCT
ftr-314	98	47	[	[	X
ftr-314	98	48	r]esults	r]esult	NOUN
ftr-314	98	49	from	from	ADP
ftr-314	98	50	the	the	DET
ftr-314	98	51	recently	recently	ADV
ftr-314	98	52	completed	complete	VERB
ftr-314	98	53	individual	individual	ADJ
ftr-314	98	54	reporting	reporting	NOUN
ftr-314	98	55	compliance	compliance	NOUN
ftr-314	98	56	study	study	NOUN
ftr-314	98	57	for	for	ADP
ftr-314	98	58	2001	2001	NUM
ftr-314	98	59	.	.	PUNCT
ftr-314	98	60	.	.	PUNCT
ftr-314	99	1	.	.	PUNCT
ftr-314	100	1	showed	show	VERB
ftr-314	100	2	that	that	SCONJ
ftr-314	100	3	only	only	ADV
ftr-314	100	4	1.2	1.2	NUM
ftr-314	100	5	percent	percent	NOUN
ftr-314	100	6	of	of	ADP
ftr-314	100	7	wage	wage	NOUN
ftr-314	100	8	income	income	NOUN
ftr-314	100	9	was	be	AUX
ftr-314	100	10	underreported	underreported	ADJ
ftr-314	100	11	,	,	PUNCT
ftr-314	100	12	57	57	NUM
ftr-314	100	13	percent	percent	NOUN
ftr-314	100	14	of	of	ADP
ftr-314	100	15	nonfarm	nonfarm	NOUN
ftr-314	100	16	proprietor	proprietor	NOUN
ftr-314	100	17	income	income	NOUN
ftr-314	100	18	was	be	AUX
ftr-314	100	19	misreported	misreporte	VERB
ftr-314	100	20	.	.	PUNCT
ftr-314	100	21	.	.	PUNCT
ftr-314	101	1	.	.	PUNCT
ftr-314	102	1	and	and	CCONJ
ftr-314	102	2	72	72	NUM
ftr-314	102	3	percent	percent	NOUN
ftr-314	102	4	of	of	ADP
ftr-314	102	5	farm	farm	NOUN
ftr-314	102	6	income	income	NOUN
ftr-314	102	7	was	be	AUX
ftr-314	102	8	misreported	misreporte	VERB
ftr-314	102	9	”	"	PUNCT
ftr-314	102	10	)	)	PUNCT
ftr-314	102	11	.	.	PUNCT
ftr-314	103	1	2013	2013	NUM
ftr-314	103	2	]	]	PUNCT
ftr-314	103	3	the	the	DET
ftr-314	103	4	internal	internal	PROPN
ftr-314	103	5	revenue	revenue	NOUN
ftr-314	103	6	code	code	NOUN
ftr-314	103	7	and	and	CCONJ
ftr-314	103	8	automobiles	automobile	VERB
ftr-314	103	9	423	423	NUM
ftr-314	103	10	result.9	result.9	NOUN
ftr-314	103	11	the	the	DET
ftr-314	103	12	third	third	ADJ
ftr-314	103	13	body	body	NOUN
ftr-314	103	14	of	of	ADP
ftr-314	103	15	literature	literature	NOUN
ftr-314	103	16	,	,	PUNCT
ftr-314	103	17	grounded	ground	VERB
ftr-314	103	18	in	in	ADP
ftr-314	103	19	economic	economic	ADJ
ftr-314	103	20	theory	theory	NOUN
ftr-314	103	21	,	,	PUNCT
ftr-314	103	22	presents	present	VERB
ftr-314	103	23	compelling	compelling	ADJ
ftr-314	103	24	evidence	evidence	NOUN
ftr-314	103	25	that	that	PRON
ftr-314	103	26	indicates	indicate	VERB
ftr-314	103	27	that	that	SCONJ
ftr-314	103	28	there	there	PRON
ftr-314	103	29	are	be	VERB
ftr-314	103	30	strong	strong	ADJ
ftr-314	103	31	financial	financial	ADJ
ftr-314	103	32	incentives	incentive	NOUN
ftr-314	103	33	in	in	ADP
ftr-314	103	34	terms	term	NOUN
ftr-314	103	35	of	of	ADP
ftr-314	103	36	tax	tax	NOUN
ftr-314	103	37	savings	saving	NOUN
ftr-314	103	38	that	that	PRON
ftr-314	103	39	drive	drive	VERB
ftr-314	103	40	taxpayer	taxpayer	NOUN
ftr-314	103	41	noncompliance.10	noncompliance.10	VERB
ftr-314	103	42	what	what	PRON
ftr-314	103	43	is	be	AUX
ftr-314	103	44	surprising	surprising	ADJ
ftr-314	103	45	is	be	AUX
ftr-314	103	46	the	the	DET
ftr-314	103	47	congressional	congressional	ADJ
ftr-314	103	48	response	response	NOUN
ftr-314	103	49	to	to	ADP
ftr-314	103	50	this	this	DET
ftr-314	103	51	phenomenon	phenomenon	NOUN
ftr-314	103	52	.	.	PUNCT
ftr-314	104	1	congress	congress	PROPN
ftr-314	104	2	has	have	AUX
ftr-314	104	3	seemingly	seemingly	ADV
ftr-314	104	4	chosen	choose	VERB
ftr-314	104	5	to	to	PART
ftr-314	104	6	ignore	ignore	VERB
ftr-314	104	7	how	how	SCONJ
ftr-314	104	8	taxpayers	taxpayer	NOUN
ftr-314	104	9	mischaracterize	mischaracterize	VERB
ftr-314	104	10	their	their	PRON
ftr-314	104	11	automobile	automobile	NOUN
ftr-314	104	12	usage	usage	NOUN
ftr-314	104	13	and	and	CCONJ
ftr-314	104	14	the	the	DET
ftr-314	104	15	receipt	receipt	NOUN
ftr-314	104	16	of	of	ADP
ftr-314	104	17	other	other	ADJ
ftr-314	104	18	fringe	fringe	NOUN
ftr-314	104	19	benefits	benefit	NOUN
ftr-314	104	20	that	that	PRON
ftr-314	104	21	do	do	AUX
ftr-314	104	22	not	not	PART
ftr-314	104	23	fall	fall	VERB
ftr-314	104	24	within	within	ADP
ftr-314	104	25	the	the	DET
ftr-314	104	26	scope	scope	NOUN
ftr-314	104	27	of	of	ADP
ftr-314	104	28	any	any	DET
ftr-314	104	29	statutory	statutory	ADJ
ftr-314	104	30	income	income	NOUN
ftr-314	104	31	exclusion	exclusion	NOUN
ftr-314	104	32	.	.	PUNCT
ftr-314	105	1	demonstrating	demonstrate	VERB
ftr-314	105	2	the	the	DET
ftr-314	105	3	absence	absence	NOUN
ftr-314	105	4	of	of	ADP
ftr-314	105	5	congressional	congressional	ADJ
ftr-314	105	6	vigilance	vigilance	NOUN
ftr-314	105	7	is	be	AUX
ftr-314	105	8	the	the	DET
ftr-314	105	9	fact	fact	NOUN
ftr-314	105	10	that	that	SCONJ
ftr-314	105	11	,	,	PUNCT
ftr-314	105	12	in	in	ADP
ftr-314	105	13	the	the	DET
ftr-314	105	14	last	last	ADJ
ftr-314	105	15	quarter	quarter	NOUN
ftr-314	105	16	of	of	ADP
ftr-314	105	17	a	a	DET
ftr-314	105	18	century	century	NOUN
ftr-314	105	19	,	,	PUNCT
ftr-314	105	20	there	there	PRON
ftr-314	105	21	are	be	VERB
ftr-314	105	22	no	no	DET
ftr-314	105	23	comprehensive	comprehensive	ADJ
ftr-314	105	24	studies	study	NOUN
ftr-314	105	25	from	from	ADP
ftr-314	105	26	reputable	reputable	ADJ
ftr-314	105	27	governmental	governmental	ADJ
ftr-314	105	28	oversight	oversight	NOUN
ftr-314	105	29	agencies	agency	NOUN
ftr-314	105	30	such	such	ADJ
ftr-314	105	31	as	as	ADP
ftr-314	105	32	the	the	DET
ftr-314	105	33	government	government	NOUN
ftr-314	105	34	accounting	accounting	NOUN
ftr-314	105	35	office	office	NOUN
ftr-314	105	36	,	,	PUNCT
ftr-314	105	37	congressional	congressional	ADJ
ftr-314	105	38	research	research	NOUN
ftr-314	105	39	service	service	NOUN
ftr-314	105	40	,	,	PUNCT
ftr-314	105	41	or	or	CCONJ
ftr-314	105	42	treasury	treasury	NOUN
ftr-314	105	43	inspector	inspector	NOUN
ftr-314	105	44	general	general	NOUN
ftr-314	105	45	for	for	ADP
ftr-314	105	46	tax	tax	NOUN
ftr-314	105	47	administration	administration	NOUN
ftr-314	105	48	detailing	detail	VERB
ftr-314	105	49	the	the	DET
ftr-314	105	50	level	level	NOUN
ftr-314	105	51	of	of	ADP
ftr-314	105	52	taxpayer	taxpayer	NOUN
ftr-314	105	53	noncompliance	noncompliance	NOUN
ftr-314	105	54	in	in	ADP
ftr-314	105	55	the	the	DET
ftr-314	105	56	realm	realm	NOUN
ftr-314	105	57	of	of	ADP
ftr-314	105	58	automobile	automobile	NOUN
ftr-314	105	59	usage	usage	NOUN
ftr-314	105	60	.	.	PUNCT
ftr-314	106	1	from	from	ADP
ftr-314	106	2	a	a	DET
ftr-314	106	3	cynical	cynical	ADJ
ftr-314	106	4	perspective	perspective	NOUN
ftr-314	106	5	,	,	PUNCT
ftr-314	106	6	one	one	NUM
ftr-314	106	7	possible	possible	ADJ
ftr-314	106	8	explanation	explanation	NOUN
ftr-314	106	9	is	be	AUX
ftr-314	106	10	that	that	SCONJ
ftr-314	106	11	the	the	DET
ftr-314	106	12	absence	absence	NOUN
ftr-314	106	13	of	of	ADP
ftr-314	106	14	such	such	ADJ
ftr-314	106	15	studies	study	NOUN
ftr-314	106	16	allows	allow	VERB
ftr-314	106	17	this	this	DET
ftr-314	106	18	noncompliance	noncompliance	NOUN
ftr-314	106	19	to	to	PART
ftr-314	106	20	persist	persist	VERB
ftr-314	106	21	,	,	PUNCT
ftr-314	106	22	financially	financially	ADV
ftr-314	106	23	benefiting	benefit	VERB
ftr-314	106	24	politicians	politician	NOUN
ftr-314	106	25	and	and	CCONJ
ftr-314	106	26	the	the	DET
ftr-314	106	27	wealthy	wealthy	ADJ
ftr-314	106	28	campaign	campaign	NOUN
ftr-314	106	29	contributors	contributor	NOUN
ftr-314	106	30	who	who	PRON
ftr-314	106	31	support	support	VERB
ftr-314	106	32	them.11	them.11	NOUN
ftr-314	106	33	alternatively	alternatively	ADV
ftr-314	106	34	,	,	PUNCT
ftr-314	106	35	from	from	ADP
ftr-314	106	36	a	a	DET
ftr-314	106	37	less	less	ADV
ftr-314	106	38	cynical	cynical	ADJ
ftr-314	106	39	perspective	perspective	NOUN
ftr-314	106	40	,	,	PUNCT
ftr-314	106	41	politicians	politician	NOUN
ftr-314	106	42	may	may	AUX
ftr-314	106	43	neither	neither	CCONJ
ftr-314	106	44	appreciate	appreciate	VERB
ftr-314	106	45	the	the	DET
ftr-314	106	46	severity	severity	NOUN
ftr-314	106	47	of	of	ADP
ftr-314	106	48	the	the	DET
ftr-314	106	49	problem	problem	NOUN
ftr-314	106	50	nor	nor	CCONJ
ftr-314	106	51	have	have	AUX
ftr-314	106	52	been	be	AUX
ftr-314	106	53	presented	present	VERB
ftr-314	106	54	with	with	ADP
ftr-314	106	55	any	any	DET
ftr-314	106	56	practical	practical	ADJ
ftr-314	106	57	compliance	compliance	NOUN
ftr-314	106	58	solutions	solution	NOUN
ftr-314	106	59	.	.	PUNCT
ftr-314	107	1	whatever	whatever	DET
ftr-314	107	2	one	one	NOUN
ftr-314	107	3	’s	’s	PART
ftr-314	107	4	perspective	perspective	NOUN
ftr-314	107	5	,	,	PUNCT
ftr-314	107	6	the	the	DET
ftr-314	107	7	prospects	prospect	NOUN
ftr-314	107	8	for	for	ADP
ftr-314	107	9	enhanced	enhanced	ADJ
ftr-314	107	10	taxpayer	taxpayer	NOUN
ftr-314	107	11	compliance	compliance	NOUN
ftr-314	107	12	appear	appear	VERB
ftr-314	107	13	slim	slim	ADJ
ftr-314	107	14	.	.	PUNCT
ftr-314	108	1	however	however	ADV
ftr-314	108	2	,	,	PUNCT
ftr-314	108	3	it	it	PRON
ftr-314	108	4	is	be	AUX
ftr-314	108	5	certainly	certainly	ADV
ftr-314	108	6	possible	possible	ADJ
ftr-314	108	7	for	for	SCONJ
ftr-314	108	8	congress	congress	PROPN
ftr-314	108	9	to	to	PART
ftr-314	108	10	address	address	VERB
ftr-314	108	11	the	the	DET
ftr-314	108	12	mischaracterization	mischaracterization	NOUN
ftr-314	108	13	of	of	ADP
ftr-314	108	14	automobile	automobile	NOUN
ftr-314	108	15	expenses	expense	NOUN
ftr-314	108	16	and	and	CCONJ
ftr-314	108	17	the	the	DET
ftr-314	108	18	receipt	receipt	NOUN
ftr-314	108	19	of	of	ADP
ftr-314	108	20	other	other	ADJ
ftr-314	108	21	taxable	taxable	ADJ
ftr-314	108	22	fringe	fringe	NOUN
ftr-314	108	23	benefits	benefit	NOUN
ftr-314	108	24	.	.	PUNCT
ftr-314	109	1	historically	historically	ADV
ftr-314	109	2	,	,	PUNCT
ftr-314	109	3	whenever	whenever	SCONJ
ftr-314	109	4	the	the	DET
ftr-314	109	5	country	country	NOUN
ftr-314	109	6	has	have	AUX
ftr-314	109	7	suffered	suffer	VERB
ftr-314	109	8	a	a	DET
ftr-314	109	9	tax	tax	NOUN
ftr-314	109	10	compliance	compliance	NOUN
ftr-314	109	11	problem	problem	NOUN
ftr-314	109	12	,	,	PUNCT
ftr-314	109	13	congress	congress	PROPN
ftr-314	109	14	has	have	AUX
ftr-314	109	15	crafted	craft	VERB
ftr-314	109	16	a	a	DET
ftr-314	109	17	solution	solution	NOUN
ftr-314	109	18	.	.	PUNCT
ftr-314	110	1	for	for	ADP
ftr-314	110	2	example	example	NOUN
ftr-314	110	3	,	,	PUNCT
ftr-314	110	4	when	when	SCONJ
ftr-314	110	5	taxpayers	taxpayer	NOUN
ftr-314	110	6	were	be	AUX
ftr-314	110	7	taking	take	VERB
ftr-314	110	8	advantage	advantage	NOUN
ftr-314	110	9	of	of	ADP
ftr-314	110	10	abusive	abusive	ADJ
ftr-314	110	11	tax	tax	NOUN
ftr-314	110	12	shelters	shelter	NOUN
ftr-314	110	13	,	,	PUNCT
ftr-314	110	14	congress	congress	PROPN
ftr-314	110	15	instituted	institute	VERB
ftr-314	110	16	code	code	NOUN
ftr-314	110	17	section	section	NOUN
ftr-314	110	18	469	469	NUM
ftr-314	110	19	to	to	PART
ftr-314	110	20	eliminate	eliminate	VERB
ftr-314	110	21	deductions	deduction	NOUN
ftr-314	110	22	for	for	ADP
ftr-314	110	23	passive	passive	ADJ
ftr-314	110	24	activity	activity	NOUN
ftr-314	110	25	losses;12	losses;12	NOUN
ftr-314	110	26	and	and	CCONJ
ftr-314	110	27	when	when	SCONJ
ftr-314	110	28	taxpayers	taxpayer	NOUN
ftr-314	110	29	sought	seek	VERB
ftr-314	110	30	to	to	PART
ftr-314	110	31	manufacture	manufacture	VERB
ftr-314	110	32	fictitious	fictitious	ADJ
ftr-314	110	33	losses	loss	NOUN
ftr-314	110	34	,	,	PUNCT
ftr-314	110	35	congress	congress	PROPN
ftr-314	110	36	codified	codify	VERB
ftr-314	110	37	the	the	DET
ftr-314	110	38	economic	economic	ADJ
ftr-314	110	39	substance	substance	NOUN
ftr-314	110	40	doctrine	doctrine	NOUN
ftr-314	110	41	now	now	ADV
ftr-314	110	42	found	find	VERB
ftr-314	110	43	in	in	ADP
ftr-314	110	44	code	code	NOUN
ftr-314	110	45	section	section	NOUN
ftr-314	110	46	7701(o).13	7701(o).13	PROPN
ftr-314	110	47	the	the	DET
ftr-314	110	48	list	list	NOUN
ftr-314	110	49	of	of	ADP
ftr-314	110	50	meaningful	meaningful	ADJ
ftr-314	110	51	fixes	fix	NOUN
ftr-314	110	52	to	to	PART
ftr-314	110	53	strengthen	strengthen	VERB
ftr-314	110	54	taxpayer	taxpayer	NOUN
ftr-314	110	55	compliance	compliance	NOUN
ftr-314	110	56	problems	problem	NOUN
ftr-314	110	57	is	be	AUX
ftr-314	110	58	a	a	DET
ftr-314	110	59	long	long	ADJ
ftr-314	110	60	and	and	CCONJ
ftr-314	110	61	growing	grow	VERB
ftr-314	110	62	one.14	one.14	NOUN
ftr-314	110	63	in	in	ADP
ftr-314	110	64	the	the	DET
ftr-314	110	65	not	not	PART
ftr-314	110	66	-	-	PUNCT
ftr-314	110	67	too	too	ADV
ftr-314	110	68	-	-	PUNCT
ftr-314	110	69	distant	distant	ADJ
ftr-314	110	70	future	future	NOUN
ftr-314	110	71	,	,	PUNCT
ftr-314	110	72	congress	congress	PROPN
ftr-314	110	73	could	could	AUX
ftr-314	110	74	add	add	VERB
ftr-314	110	75	to	to	ADP
ftr-314	110	76	its	its	PRON
ftr-314	110	77	9	9	NUM
ftr-314	110	78	.	.	PUNCT
ftr-314	111	1	see	see	VERB
ftr-314	111	2	infra	infra	NOUN
ftr-314	111	3	section	section	NOUN
ftr-314	111	4	ii.b	ii.b	PROPN
ftr-314	111	5	.	.	PUNCT
ftr-314	112	1	(	(	PUNCT
ftr-314	112	2	discussing	discuss	VERB
ftr-314	112	3	why	why	SCONJ
ftr-314	112	4	so	so	ADV
ftr-314	112	5	-	-	PUNCT
ftr-314	112	6	called	call	VERB
ftr-314	112	7	accountable	accountable	ADJ
ftr-314	112	8	plans	plan	NOUN
ftr-314	112	9	fall	fall	VERB
ftr-314	112	10	far	far	ADV
ftr-314	112	11	short	short	ADJ
ftr-314	112	12	of	of	ADP
ftr-314	112	13	ensuring	ensure	VERB
ftr-314	112	14	taxpayer	taxpayer	NOUN
ftr-314	112	15	compliance	compliance	NOUN
ftr-314	112	16	)	)	PUNCT
ftr-314	112	17	.	.	PUNCT
ftr-314	113	1	10	10	NUM
ftr-314	113	2	.	.	PUNCT
ftr-314	114	1	the	the	DET
ftr-314	114	2	literature	literature	NOUN
ftr-314	114	3	in	in	ADP
ftr-314	114	4	this	this	DET
ftr-314	114	5	area	area	NOUN
ftr-314	114	6	of	of	ADP
ftr-314	114	7	economic	economic	ADJ
ftr-314	114	8	analysis	analysis	NOUN
ftr-314	114	9	abounds	abound	VERB
ftr-314	114	10	.	.	PUNCT
ftr-314	115	1	for	for	ADP
ftr-314	115	2	a	a	DET
ftr-314	115	3	comprehensive	comprehensive	ADJ
ftr-314	115	4	and	and	CCONJ
ftr-314	115	5	recent	recent	ADJ
ftr-314	115	6	review	review	NOUN
ftr-314	115	7	,	,	PUNCT
ftr-314	115	8	see	see	VERB
ftr-314	115	9	,	,	PUNCT
ftr-314	115	10	e.g.	e.g.	ADV
ftr-314	115	11	,	,	PUNCT
ftr-314	115	12	james	james	PROPN
ftr-314	115	13	alm	alm	PROPN
ftr-314	115	14	,	,	PUNCT
ftr-314	115	15	measuring	measure	VERB
ftr-314	115	16	,	,	PUNCT
ftr-314	115	17	explaining	explain	VERB
ftr-314	115	18	,	,	PUNCT
ftr-314	115	19	and	and	CCONJ
ftr-314	115	20	controlling	control	VERB
ftr-314	115	21	tax	tax	NOUN
ftr-314	115	22	evasion	evasion	NOUN
ftr-314	115	23	:	:	PUNCT
ftr-314	115	24	lessons	lesson	NOUN
ftr-314	115	25	from	from	ADP
ftr-314	115	26	theory	theory	NOUN
ftr-314	115	27	,	,	PUNCT
ftr-314	115	28	experiments	experiment	NOUN
ftr-314	115	29	,	,	PUNCT
ftr-314	115	30	and	and	CCONJ
ftr-314	115	31	field	field	NOUN
ftr-314	115	32	studies	study	NOUN
ftr-314	115	33	,	,	PUNCT
ftr-314	115	34	19	19	NUM
ftr-314	115	35	int’l	int’l	NUM
ftr-314	115	36	tax	tax	NOUN
ftr-314	115	37	and	and	CCONJ
ftr-314	115	38	pub	pub	NOUN
ftr-314	115	39	.	.	PUNCT
ftr-314	116	1	fin	fin	NOUN
ftr-314	116	2	.	.	PUNCT
ftr-314	117	1	54	54	NUM
ftr-314	117	2	(	(	PUNCT
ftr-314	117	3	2012	2012	NUM
ftr-314	117	4	)	)	PUNCT
ftr-314	117	5	.	.	PUNCT
ftr-314	118	1	11	11	NUM
ftr-314	118	2	.	.	X
ftr-314	119	1	see	see	VERB
ftr-314	119	2	infra	infra	NOUN
ftr-314	119	3	section	section	NOUN
ftr-314	119	4	iv	iv	NOUN
ftr-314	119	5	.	.	PROPN
ftr-314	119	6	12	12	NUM
ftr-314	119	7	.	.	PUNCT
ftr-314	120	1	tax	tax	NOUN
ftr-314	120	2	reform	reform	PROPN
ftr-314	120	3	act	act	NOUN
ftr-314	120	4	of	of	ADP
ftr-314	120	5	1986	1986	NUM
ftr-314	120	6	,	,	PUNCT
ftr-314	120	7	pub	pub	NOUN
ftr-314	120	8	.	.	PUNCT
ftr-314	121	1	l.	l.	PROPN
ftr-314	121	2	no	no	INTJ
ftr-314	121	3	.	.	PROPN
ftr-314	122	1	99	99	NUM
ftr-314	122	2	-	-	SYM
ftr-314	122	3	514	514	NUM
ftr-314	122	4	,	,	PUNCT
ftr-314	122	5	§	§	NOUN
ftr-314	122	6	501	501	NUM
ftr-314	122	7	,	,	PUNCT
ftr-314	122	8	100	100	NUM
ftr-314	122	9	stat	stat	NOUN
ftr-314	122	10	.	.	PUNCT
ftr-314	123	1	2085	2085	NUM
ftr-314	123	2	(	(	PUNCT
ftr-314	123	3	1986	1986	NUM
ftr-314	123	4	)	)	PUNCT
ftr-314	123	5	.	.	PUNCT
ftr-314	124	1	13	13	NUM
ftr-314	124	2	.	.	PUNCT
ftr-314	124	3	health	health	NOUN
ftr-314	124	4	care	care	NOUN
ftr-314	124	5	and	and	CCONJ
ftr-314	124	6	education	education	NOUN
ftr-314	124	7	reconciliation	reconciliation	NOUN
ftr-314	124	8	act	act	NOUN
ftr-314	124	9	of	of	ADP
ftr-314	124	10	2010	2010	NUM
ftr-314	124	11	,	,	PUNCT
ftr-314	124	12	pub	pub	NOUN
ftr-314	124	13	.	.	PUNCT
ftr-314	125	1	l.	l.	PROPN
ftr-314	125	2	no	no	INTJ
ftr-314	125	3	.	.	PROPN
ftr-314	126	1	111	111	NUM
ftr-314	126	2	-	-	SYM
ftr-314	126	3	152	152	NUM
ftr-314	126	4	,	,	PUNCT
ftr-314	126	5	§	§	PROPN
ftr-314	126	6	1409	1409	NUM
ftr-314	126	7	,	,	PUNCT
ftr-314	126	8	124	124	NUM
ftr-314	126	9	stat	stat	NOUN
ftr-314	126	10	.	.	PUNCT
ftr-314	127	1	1029	1029	NUM
ftr-314	127	2	,	,	PUNCT
ftr-314	127	3	1067–68	1067–68	NUM
ftr-314	127	4	(	(	PUNCT
ftr-314	127	5	2010	2010	NUM
ftr-314	127	6	)	)	PUNCT
ftr-314	127	7	.	.	PUNCT
ftr-314	128	1	14	14	NUM
ftr-314	128	2	.	.	PUNCT
ftr-314	128	3	consider	consider	VERB
ftr-314	128	4	one	one	NUM
ftr-314	128	5	of	of	ADP
ftr-314	128	6	congress	congress	PROPN
ftr-314	128	7	’s	’s	PART
ftr-314	128	8	most	most	ADV
ftr-314	128	9	recent	recent	ADJ
ftr-314	128	10	efforts	effort	NOUN
ftr-314	128	11	to	to	PART
ftr-314	128	12	enhance	enhance	VERB
ftr-314	128	13	taxpayer	taxpayer	NOUN
ftr-314	128	14	compliance	compliance	NOUN
ftr-314	128	15	.	.	PUNCT
ftr-314	129	1	in	in	ADP
ftr-314	129	2	passing	pass	VERB
ftr-314	129	3	hiring	hire	VERB
ftr-314	129	4	incentives	incentive	NOUN
ftr-314	129	5	to	to	PART
ftr-314	129	6	restore	restore	VERB
ftr-314	129	7	employment	employment	NOUN
ftr-314	129	8	act	act	NOUN
ftr-314	129	9	of	of	ADP
ftr-314	129	10	2010	2010	NUM
ftr-314	129	11	,	,	PUNCT
ftr-314	129	12	pub	pub	NOUN
ftr-314	129	13	.	.	PUNCT
ftr-314	130	1	424	424	NUM
ftr-314	130	2	florida	florida	PROPN
ftr-314	130	3	tax	tax	NOUN
ftr-314	130	4	review	review	NOUN
ftr-314	130	5	[	[	X
ftr-314	130	6	vol	vol	NOUN
ftr-314	130	7	.	.	PUNCT
ftr-314	130	8	14:10	14:10	NUM
ftr-314	130	9	list	list	NOUN
ftr-314	130	10	of	of	ADP
ftr-314	130	11	successful	successful	ADJ
ftr-314	130	12	compliance	compliance	NOUN
ftr-314	130	13	accomplishments	accomplishment	VERB
ftr-314	130	14	the	the	DET
ftr-314	130	15	accurate	accurate	ADJ
ftr-314	130	16	tax	tax	NOUN
ftr-314	130	17	reporting	reporting	NOUN
ftr-314	130	18	treatment	treatment	NOUN
ftr-314	130	19	of	of	ADP
ftr-314	130	20	automobile	automobile	NOUN
ftr-314	130	21	usage	usage	NOUN
ftr-314	130	22	.	.	PUNCT
ftr-314	131	1	while	while	SCONJ
ftr-314	131	2	the	the	DET
ftr-314	131	3	focus	focus	NOUN
ftr-314	131	4	of	of	ADP
ftr-314	131	5	this	this	DET
ftr-314	131	6	article	article	NOUN
ftr-314	131	7	is	be	AUX
ftr-314	131	8	primarily	primarily	ADV
ftr-314	131	9	on	on	ADP
ftr-314	131	10	the	the	DET
ftr-314	131	11	mischaracterization	mischaracterization	NOUN
ftr-314	131	12	of	of	ADP
ftr-314	131	13	automobile	automobile	NOUN
ftr-314	131	14	expenses	expense	NOUN
ftr-314	131	15	,	,	PUNCT
ftr-314	131	16	automobile	automobile	NOUN
ftr-314	131	17	expenses	expense	NOUN
ftr-314	131	18	are	be	AUX
ftr-314	131	19	illustrative	illustrative	ADJ
ftr-314	131	20	of	of	ADP
ftr-314	131	21	many	many	ADJ
ftr-314	131	22	other	other	ADJ
ftr-314	131	23	taxpayer	taxpayer	NOUN
ftr-314	131	24	mischaracterizations	mischaracterization	NOUN
ftr-314	131	25	such	such	ADJ
ftr-314	131	26	as	as	ADP
ftr-314	131	27	for	for	ADP
ftr-314	131	28	the	the	DET
ftr-314	131	29	personal	personal	ADJ
ftr-314	131	30	use	use	NOUN
ftr-314	131	31	of	of	ADP
ftr-314	131	32	cellular	cellular	ADJ
ftr-314	131	33	telephones	telephone	NOUN
ftr-314	131	34	,	,	PUNCT
ftr-314	131	35	frequent	frequent	ADJ
ftr-314	131	36	flyer	flyer	NOUN
ftr-314	131	37	miles	mile	NOUN
ftr-314	131	38	,	,	PUNCT
ftr-314	131	39	and	and	CCONJ
ftr-314	131	40	home	home	NOUN
ftr-314	131	41	internet	internet	NOUN
ftr-314	131	42	service	service	NOUN
ftr-314	131	43	and	and	CCONJ
ftr-314	131	44	their	their	PRON
ftr-314	131	45	tax	tax	NOUN
ftr-314	131	46	treatment	treatment	NOUN
ftr-314	131	47	as	as	ADP
ftr-314	131	48	being	be	AUX
ftr-314	131	49	business	business	NOUN
ftr-314	131	50	-	-	PUNCT
ftr-314	131	51	related	relate	VERB
ftr-314	131	52	.	.	PUNCT
ftr-314	132	1	accordingly	accordingly	ADV
ftr-314	132	2	,	,	PUNCT
ftr-314	132	3	towards	towards	ADP
ftr-314	132	4	the	the	DET
ftr-314	132	5	end	end	NOUN
ftr-314	132	6	of	of	ADP
ftr-314	132	7	our	our	PRON
ftr-314	132	8	analysis	analysis	NOUN
ftr-314	132	9	,	,	PUNCT
ftr-314	132	10	we	we	PRON
ftr-314	132	11	expand	expand	VERB
ftr-314	132	12	our	our	PRON
ftr-314	132	13	discussion	discussion	NOUN
ftr-314	132	14	to	to	PART
ftr-314	132	15	include	include	VERB
ftr-314	132	16	reforms	reform	NOUN
ftr-314	132	17	that	that	PRON
ftr-314	132	18	address	address	VERB
ftr-314	132	19	these	these	DET
ftr-314	132	20	items	item	NOUN
ftr-314	132	21	of	of	ADP
ftr-314	132	22	potential	potential	ADJ
ftr-314	132	23	abuse	abuse	NOUN
ftr-314	132	24	as	as	ADV
ftr-314	132	25	well	well	ADV
ftr-314	132	26	.	.	PUNCT
ftr-314	133	1	this	this	DET
ftr-314	133	2	article	article	NOUN
ftr-314	133	3	proceeds	proceed	VERB
ftr-314	133	4	as	as	SCONJ
ftr-314	133	5	follows	follow	VERB
ftr-314	133	6	.	.	PUNCT
ftr-314	134	1	section	section	PROPN
ftr-314	134	2	ii	ii	PROPN
ftr-314	134	3	summarizes	summarize	VERB
ftr-314	134	4	the	the	DET
ftr-314	134	5	distinctions	distinction	NOUN
ftr-314	134	6	between	between	ADP
ftr-314	134	7	business	business	NOUN
ftr-314	134	8	and	and	CCONJ
ftr-314	134	9	personal	personal	ADJ
ftr-314	134	10	automobile	automobile	NOUN
ftr-314	134	11	expenses	expense	NOUN
ftr-314	134	12	and	and	CCONJ
ftr-314	134	13	then	then	ADV
ftr-314	134	14	sets	set	VERB
ftr-314	134	15	forth	forth	ADP
ftr-314	134	16	the	the	DET
ftr-314	134	17	concomitant	concomitant	ADJ
ftr-314	134	18	consequences	consequence	NOUN
ftr-314	134	19	stemming	stem	VERB
ftr-314	134	20	from	from	ADP
ftr-314	134	21	such	such	ADJ
ftr-314	134	22	determinations	determination	NOUN
ftr-314	134	23	.	.	PUNCT
ftr-314	135	1	section	section	NOUN
ftr-314	135	2	iii	iii	PROPN
ftr-314	135	3	highlights	highlight	NOUN
ftr-314	135	4	the	the	DET
ftr-314	135	5	current	current	ADJ
ftr-314	135	6	oversight	oversight	NOUN
ftr-314	135	7	system	system	NOUN
ftr-314	135	8	and	and	CCONJ
ftr-314	135	9	its	its	PRON
ftr-314	135	10	flaws	flaw	NOUN
ftr-314	135	11	.	.	PUNCT
ftr-314	136	1	section	section	NOUN
ftr-314	136	2	iv	iv	NUM
ftr-314	136	3	details	detail	NOUN
ftr-314	136	4	how	how	SCONJ
ftr-314	136	5	the	the	DET
ftr-314	136	6	tax	tax	NOUN
ftr-314	136	7	treatment	treatment	NOUN
ftr-314	136	8	of	of	ADP
ftr-314	136	9	automobile	automobile	NOUN
ftr-314	136	10	expenses	expense	NOUN
ftr-314	136	11	is	be	AUX
ftr-314	136	12	representative	representative	ADJ
ftr-314	136	13	of	of	ADP
ftr-314	136	14	a	a	DET
ftr-314	136	15	broad	broad	ADJ
ftr-314	136	16	spectrum	spectrum	NOUN
ftr-314	136	17	of	of	ADP
ftr-314	136	18	taxpayer	taxpayer	NOUN
ftr-314	136	19	noncompliance	noncompliance	NOUN
ftr-314	136	20	problems	problem	NOUN
ftr-314	136	21	and	and	CCONJ
ftr-314	136	22	the	the	DET
ftr-314	136	23	implications	implication	NOUN
ftr-314	136	24	associated	associate	VERB
ftr-314	136	25	with	with	ADP
ftr-314	136	26	taxpayer	taxpayer	NOUN
ftr-314	136	27	noncompliance	noncompliance	NOUN
ftr-314	136	28	.	.	PUNCT
ftr-314	137	1	section	section	NOUN
ftr-314	137	2	v	v	NOUN
ftr-314	137	3	offers	offer	VERB
ftr-314	137	4	viable	viable	ADJ
ftr-314	137	5	solutions	solution	NOUN
ftr-314	137	6	aimed	aim	VERB
ftr-314	137	7	at	at	ADP
ftr-314	137	8	addressing	address	VERB
ftr-314	137	9	and	and	CCONJ
ftr-314	137	10	eradicating	eradicate	VERB
ftr-314	137	11	taxpayer	taxpayer	NOUN
ftr-314	137	12	noncompliance	noncompliance	NOUN
ftr-314	137	13	.	.	PUNCT
ftr-314	138	1	finally	finally	ADV
ftr-314	138	2	,	,	PUNCT
ftr-314	138	3	section	section	NOUN
ftr-314	138	4	vi	vi	PROPN
ftr-314	138	5	offers	offer	VERB
ftr-314	138	6	a	a	DET
ftr-314	138	7	conclusion	conclusion	NOUN
ftr-314	138	8	.	.	PUNCT
ftr-314	139	1	ii	ii	PROPN
ftr-314	139	2	.	.	PUNCT
ftr-314	140	1	business	business	NOUN
ftr-314	140	2	and	and	CCONJ
ftr-314	140	3	personal	personal	ADJ
ftr-314	140	4	automobile	automobile	NOUN
ftr-314	140	5	expenses	expense	NOUN
ftr-314	140	6	and	and	CCONJ
ftr-314	140	7	their	their	PRON
ftr-314	140	8	concomitant	concomitant	ADJ
ftr-314	140	9	tax	tax	NOUN
ftr-314	140	10	consequences	consequence	NOUN
ftr-314	140	11	under	under	ADP
ftr-314	140	12	the	the	DET
ftr-314	140	13	code	code	NOUN
ftr-314	140	14	,	,	PUNCT
ftr-314	140	15	the	the	DET
ftr-314	140	16	tax	tax	NOUN
ftr-314	140	17	treatment	treatment	NOUN
ftr-314	140	18	of	of	ADP
ftr-314	140	19	automobile	automobile	NOUN
ftr-314	140	20	expenses	expense	NOUN
ftr-314	140	21	is	be	AUX
ftr-314	140	22	intricate	intricate	ADJ
ftr-314	140	23	.	.	PUNCT
ftr-314	141	1	there	there	PRON
ftr-314	141	2	are	be	VERB
ftr-314	141	3	several	several	ADJ
ftr-314	141	4	steps	step	NOUN
ftr-314	141	5	involved	involve	VERB
ftr-314	141	6	in	in	ADP
ftr-314	141	7	ascertaining	ascertain	VERB
ftr-314	141	8	the	the	DET
ftr-314	141	9	correct	correct	ADJ
ftr-314	141	10	tax	tax	NOUN
ftr-314	141	11	treatment	treatment	NOUN
ftr-314	141	12	of	of	ADP
ftr-314	141	13	such	such	ADJ
ftr-314	141	14	expenses	expense	NOUN
ftr-314	141	15	as	as	ADV
ftr-314	141	16	well	well	ADV
ftr-314	141	17	as	as	ADP
ftr-314	141	18	the	the	DET
ftr-314	141	19	manner	manner	NOUN
ftr-314	141	20	in	in	ADP
ftr-314	141	21	which	which	PRON
ftr-314	141	22	such	such	ADJ
ftr-314	141	23	treatment	treatment	NOUN
ftr-314	141	24	should	should	AUX
ftr-314	141	25	be	be	AUX
ftr-314	141	26	reported	report	VERB
ftr-314	141	27	.	.	PUNCT
ftr-314	142	1	the	the	DET
ftr-314	142	2	sections	section	NOUN
ftr-314	142	3	below	below	ADP
ftr-314	142	4	(	(	PUNCT
ftr-314	142	5	a	a	X
ftr-314	142	6	)	)	PUNCT
ftr-314	142	7	delineate	delineate	VERB
ftr-314	142	8	the	the	DET
ftr-314	142	9	demarcation	demarcation	NOUN
ftr-314	142	10	line	line	NOUN
ftr-314	142	11	between	between	ADP
ftr-314	142	12	those	those	DET
ftr-314	142	13	automobile	automobile	NOUN
ftr-314	142	14	expenses	expense	NOUN
ftr-314	142	15	that	that	PRON
ftr-314	142	16	are	be	AUX
ftr-314	142	17	business	business	NOUN
ftr-314	142	18	in	in	ADP
ftr-314	142	19	nature	nature	NOUN
ftr-314	142	20	(	(	PUNCT
ftr-314	142	21	and	and	CCONJ
ftr-314	142	22	hence	hence	ADV
ftr-314	142	23	are	be	AUX
ftr-314	142	24	deductible	deductible	ADJ
ftr-314	142	25	or	or	CCONJ
ftr-314	142	26	,	,	PUNCT
ftr-314	142	27	alternatively	alternatively	ADV
ftr-314	142	28	,	,	PUNCT
ftr-314	142	29	the	the	DET
ftr-314	142	30	reimbursement	reimbursement	NOUN
ftr-314	142	31	for	for	ADP
ftr-314	142	32	which	which	PRON
ftr-314	142	33	is	be	AUX
ftr-314	142	34	excludable	excludable	ADJ
ftr-314	142	35	from	from	ADP
ftr-314	142	36	income	income	NOUN
ftr-314	142	37	)	)	PUNCT
ftr-314	142	38	and	and	CCONJ
ftr-314	142	39	those	those	PRON
ftr-314	142	40	incurred	incur	VERB
ftr-314	142	41	for	for	ADP
ftr-314	142	42	personal	personal	ADJ
ftr-314	142	43	reasons	reason	NOUN
ftr-314	142	44	(	(	PUNCT
ftr-314	142	45	and	and	CCONJ
ftr-314	142	46	hence	hence	ADV
ftr-314	142	47	are	be	AUX
ftr-314	142	48	nondeductible	nondeductible	ADJ
ftr-314	142	49	or	or	CCONJ
ftr-314	142	50	,	,	PUNCT
ftr-314	142	51	alternatively	alternatively	ADV
ftr-314	142	52	,	,	PUNCT
ftr-314	142	53	the	the	DET
ftr-314	142	54	reimbursement	reimbursement	NOUN
ftr-314	142	55	for	for	ADP
ftr-314	142	56	which	which	PRON
ftr-314	142	57	is	be	AUX
ftr-314	142	58	nonexcludable	nonexcludable	ADJ
ftr-314	142	59	from	from	ADP
ftr-314	142	60	income	income	NOUN
ftr-314	142	61	)	)	PUNCT
ftr-314	142	62	and	and	CCONJ
ftr-314	142	63	(	(	PUNCT
ftr-314	142	64	b	b	NOUN
ftr-314	142	65	)	)	PUNCT
ftr-314	142	66	detail	detail	NOUN
ftr-314	142	67	how	how	SCONJ
ftr-314	142	68	the	the	DET
ftr-314	142	69	code	code	NOUN
ftr-314	142	70	instructs	instruct	VERB
ftr-314	142	71	taxpayers	taxpayer	NOUN
ftr-314	142	72	to	to	PART
ftr-314	142	73	report	report	VERB
ftr-314	142	74	automobile	automobile	NOUN
ftr-314	142	75	expenses	expense	NOUN
ftr-314	142	76	.	.	PUNCT
ftr-314	143	1	l.	l.	PROPN
ftr-314	143	2	no	no	INTJ
ftr-314	143	3	.	.	PROPN
ftr-314	144	1	111	111	NUM
ftr-314	144	2	-	-	SYM
ftr-314	144	3	147	147	NUM
ftr-314	144	4	,	,	PUNCT
ftr-314	144	5	124	124	NUM
ftr-314	144	6	stat	stat	NOUN
ftr-314	144	7	.	.	PUNCT
ftr-314	145	1	71	71	NUM
ftr-314	145	2	,	,	PUNCT
ftr-314	145	3	congress	congress	PROPN
ftr-314	145	4	enacted	enact	VERB
ftr-314	145	5	the	the	DET
ftr-314	145	6	foreign	foreign	ADJ
ftr-314	145	7	account	account	NOUN
ftr-314	145	8	tax	tax	NOUN
ftr-314	145	9	compliance	compliance	NOUN
ftr-314	145	10	act	act	NOUN
ftr-314	145	11	(	(	PUNCT
ftr-314	145	12	fatca	fatca	ADJ
ftr-314	145	13	)	)	PUNCT
ftr-314	145	14	.	.	PUNCT
ftr-314	146	1	this	this	DET
ftr-314	146	2	legislation	legislation	NOUN
ftr-314	146	3	requires	require	VERB
ftr-314	146	4	foreign	foreign	ADJ
ftr-314	146	5	financial	financial	ADJ
ftr-314	146	6	institutions	institution	NOUN
ftr-314	146	7	to	to	PART
ftr-314	146	8	disclose	disclose	VERB
ftr-314	146	9	specific	specific	ADJ
ftr-314	146	10	information	information	NOUN
ftr-314	146	11	relating	relate	VERB
ftr-314	146	12	to	to	ADP
ftr-314	146	13	their	their	PRON
ftr-314	146	14	customers	customer	NOUN
ftr-314	146	15	’	’	PART
ftr-314	146	16	identities	identity	NOUN
ftr-314	146	17	or	or	CCONJ
ftr-314	146	18	else	else	ADV
ftr-314	146	19	,	,	PUNCT
ftr-314	146	20	for	for	ADP
ftr-314	146	21	the	the	DET
ftr-314	146	22	first	first	ADJ
ftr-314	146	23	time	time	NOUN
ftr-314	146	24	in	in	ADP
ftr-314	146	25	the	the	DET
ftr-314	146	26	code	code	NOUN
ftr-314	146	27	’s	’s	PART
ftr-314	146	28	history	history	NOUN
ftr-314	146	29	,	,	PUNCT
ftr-314	146	30	confront	confront	VERB
ftr-314	146	31	a	a	DET
ftr-314	146	32	withholding	withholding	NOUN
ftr-314	146	33	tax	tax	NOUN
ftr-314	146	34	as	as	ADP
ftr-314	146	35	a	a	DET
ftr-314	146	36	coercive	coercive	ADJ
ftr-314	146	37	enforcement	enforcement	NOUN
ftr-314	146	38	mechanism	mechanism	NOUN
ftr-314	146	39	.	.	PUNCT
ftr-314	147	1	see	see	VERB
ftr-314	147	2	generally	generally	ADV
ftr-314	147	3	melissa	melissa	PROPN
ftr-314	147	4	a.	a.	PROPN
ftr-314	147	5	dizdarevic	dizdarevic	PROPN
ftr-314	147	6	,	,	PUNCT
ftr-314	147	7	the	the	DET
ftr-314	147	8	fatca	fatca	ADJ
ftr-314	147	9	provisions	provision	NOUN
ftr-314	147	10	of	of	ADP
ftr-314	147	11	the	the	DET
ftr-314	147	12	hire	hire	NOUN
ftr-314	147	13	act	act	PROPN
ftr-314	147	14	:	:	PUNCT
ftr-314	147	15	boldly	boldly	ADV
ftr-314	147	16	going	go	VERB
ftr-314	147	17	where	where	SCONJ
ftr-314	147	18	no	no	DET
ftr-314	147	19	withholding	withholding	NOUN
ftr-314	147	20	has	have	AUX
ftr-314	147	21	gone	go	VERB
ftr-314	147	22	before	before	ADV
ftr-314	147	23	,	,	PUNCT
ftr-314	147	24	79	79	NUM
ftr-314	147	25	fordham	fordham	PROPN
ftr-314	147	26	l.	l.	PROPN
ftr-314	147	27	rev	rev	PROPN
ftr-314	147	28	.	.	PROPN
ftr-314	147	29	2967	2967	NUM
ftr-314	147	30	(	(	PUNCT
ftr-314	147	31	2011	2011	NUM
ftr-314	147	32	)	)	PUNCT
ftr-314	147	33	.	.	PUNCT
ftr-314	148	1	2013	2013	NUM
ftr-314	148	2	]	]	PUNCT
ftr-314	148	3	the	the	DET
ftr-314	148	4	internal	internal	PROPN
ftr-314	148	5	revenue	revenue	NOUN
ftr-314	148	6	code	code	NOUN
ftr-314	148	7	and	and	CCONJ
ftr-314	148	8	automobiles	automobile	VERB
ftr-314	148	9	425	425	NUM
ftr-314	148	10	a.	a.	NOUN
ftr-314	148	11	the	the	DET
ftr-314	148	12	demarcation	demarcation	NOUN
ftr-314	148	13	line	line	NOUN
ftr-314	148	14	between	between	ADP
ftr-314	148	15	business	business	NOUN
ftr-314	148	16	and	and	CCONJ
ftr-314	148	17	personal	personal	ADJ
ftr-314	148	18	automobile	automobile	NOUN
ftr-314	148	19	expenses	expense	VERB
ftr-314	148	20	the	the	DET
ftr-314	148	21	basic	basic	ADJ
ftr-314	148	22	building	building	NOUN
ftr-314	148	23	blocks	block	NOUN
ftr-314	148	24	that	that	PRON
ftr-314	148	25	underpin	underpin	VERB
ftr-314	148	26	the	the	DET
ftr-314	148	27	tax	tax	NOUN
ftr-314	148	28	treatment	treatment	NOUN
ftr-314	148	29	of	of	ADP
ftr-314	148	30	automobile	automobile	NOUN
ftr-314	148	31	expenses	expense	NOUN
ftr-314	148	32	can	can	AUX
ftr-314	148	33	be	be	AUX
ftr-314	148	34	found	find	VERB
ftr-314	148	35	in	in	ADP
ftr-314	148	36	two	two	NUM
ftr-314	148	37	code	code	NOUN
ftr-314	148	38	sections	section	NOUN
ftr-314	148	39	:	:	PUNCT
ftr-314	148	40	code	code	NOUN
ftr-314	148	41	section	section	NOUN
ftr-314	148	42	162	162	NUM
ftr-314	148	43	states	state	NOUN
ftr-314	148	44	that	that	SCONJ
ftr-314	148	45	all	all	DET
ftr-314	148	46	“	"	PUNCT
ftr-314	148	47	ordinary	ordinary	ADJ
ftr-314	148	48	and	and	CCONJ
ftr-314	148	49	necessary	necessary	ADJ
ftr-314	148	50	”	"	PUNCT
ftr-314	148	51	business	business	NOUN
ftr-314	148	52	expenses	expense	NOUN
ftr-314	148	53	are	be	AUX
ftr-314	148	54	deductible15	deductible15	NOUN
ftr-314	148	55	and	and	CCONJ
ftr-314	148	56	code	code	NOUN
ftr-314	148	57	section	section	NOUN
ftr-314	148	58	262	262	NUM
ftr-314	148	59	states	state	NOUN
ftr-314	148	60	that	that	SCONJ
ftr-314	148	61	all	all	DET
ftr-314	148	62	personal	personal	ADJ
ftr-314	148	63	expenses	expense	NOUN
ftr-314	148	64	are	be	AUX
ftr-314	148	65	nondeductible.16	nondeductible.16	ADJ
ftr-314	148	66	in	in	ADP
ftr-314	148	67	many	many	ADJ
ftr-314	148	68	instances	instance	NOUN
ftr-314	148	69	,	,	PUNCT
ftr-314	148	70	application	application	NOUN
ftr-314	148	71	of	of	ADP
ftr-314	148	72	these	these	DET
ftr-314	148	73	two	two	NUM
ftr-314	148	74	sections	section	NOUN
ftr-314	148	75	is	be	AUX
ftr-314	148	76	fairly	fairly	ADV
ftr-314	148	77	straightforward	straightforward	ADJ
ftr-314	148	78	.	.	PUNCT
ftr-314	149	1	for	for	ADP
ftr-314	149	2	example	example	NOUN
ftr-314	149	3	,	,	PUNCT
ftr-314	149	4	if	if	SCONJ
ftr-314	149	5	an	an	DET
ftr-314	149	6	attorney	attorney	NOUN
ftr-314	149	7	drives	drive	VERB
ftr-314	149	8	from	from	ADP
ftr-314	149	9	her	her	PRON
ftr-314	149	10	office	office	NOUN
ftr-314	149	11	to	to	ADP
ftr-314	149	12	the	the	DET
ftr-314	149	13	courthouse	courthouse	NOUN
ftr-314	149	14	to	to	PART
ftr-314	149	15	argue	argue	VERB
ftr-314	149	16	a	a	DET
ftr-314	149	17	motion	motion	NOUN
ftr-314	149	18	,	,	PUNCT
ftr-314	149	19	the	the	DET
ftr-314	149	20	expenses	expense	NOUN
ftr-314	149	21	that	that	PRON
ftr-314	149	22	she	she	PRON
ftr-314	149	23	incurs	incur	VERB
ftr-314	149	24	(	(	PUNCT
ftr-314	149	25	e.g.	e.g.	ADV
ftr-314	149	26	,	,	PUNCT
ftr-314	149	27	gasoline	gasoline	NOUN
ftr-314	149	28	)	)	PUNCT
ftr-314	149	29	are	be	AUX
ftr-314	149	30	deductible.17	deductible.17	NOUN
ftr-314	149	31	this	this	PRON
ftr-314	149	32	is	be	AUX
ftr-314	149	33	a	a	DET
ftr-314	149	34	sensible	sensible	ADJ
ftr-314	149	35	result	result	NOUN
ftr-314	149	36	because	because	SCONJ
ftr-314	149	37	one	one	NUM
ftr-314	149	38	of	of	ADP
ftr-314	149	39	the	the	DET
ftr-314	149	40	code	code	NOUN
ftr-314	149	41	’s	’s	PART
ftr-314	149	42	fundamental	fundamental	ADJ
ftr-314	149	43	precepts	precept	NOUN
ftr-314	149	44	is	be	AUX
ftr-314	149	45	that	that	SCONJ
ftr-314	149	46	taxpayers	taxpayer	NOUN
ftr-314	149	47	should	should	AUX
ftr-314	149	48	be	be	AUX
ftr-314	149	49	taxed	tax	VERB
ftr-314	149	50	on	on	ADP
ftr-314	149	51	their	their	PRON
ftr-314	149	52	net	net	ADJ
ftr-314	149	53	profits	profit	NOUN
ftr-314	149	54	and	and	CCONJ
ftr-314	149	55	not	not	PART
ftr-314	149	56	upon	upon	SCONJ
ftr-314	149	57	their	their	PRON
ftr-314	149	58	gross	gross	ADJ
ftr-314	149	59	receipts.18	receipts.18	NOUN
ftr-314	149	60	conversely	conversely	ADV
ftr-314	149	61	,	,	PUNCT
ftr-314	149	62	if	if	SCONJ
ftr-314	149	63	an	an	DET
ftr-314	149	64	architect	architect	NOUN
ftr-314	149	65	commutes	commute	VERB
ftr-314	149	66	from	from	ADP
ftr-314	149	67	his	his	PRON
ftr-314	149	68	suburban	suburban	ADJ
ftr-314	149	69	home	home	NOUN
ftr-314	149	70	to	to	ADP
ftr-314	149	71	his	his	PRON
ftr-314	149	72	urban	urban	ADJ
ftr-314	149	73	office	office	NOUN
ftr-314	149	74	,	,	PUNCT
ftr-314	149	75	the	the	DET
ftr-314	149	76	expenses	expense	NOUN
ftr-314	149	77	that	that	PRON
ftr-314	149	78	the	the	DET
ftr-314	149	79	architect	architect	NOUN
ftr-314	149	80	incurs	incur	VERB
ftr-314	149	81	(	(	PUNCT
ftr-314	149	82	e.g.	e.g.	ADV
ftr-314	149	83	,	,	PUNCT
ftr-314	149	84	the	the	DET
ftr-314	149	85	highway	highway	NOUN
ftr-314	149	86	tolls	toll	NOUN
ftr-314	149	87	)	)	PUNCT
ftr-314	149	88	are	be	AUX
ftr-314	149	89	nondeductible.19	nondeductible.19	ADJ
ftr-314	149	90	this	this	PRON
ftr-314	149	91	,	,	PUNCT
ftr-314	149	92	too	too	ADV
ftr-314	149	93	,	,	PUNCT
ftr-314	149	94	is	be	AUX
ftr-314	149	95	a	a	DET
ftr-314	149	96	sensible	sensible	ADJ
ftr-314	149	97	result	result	NOUN
ftr-314	149	98	because	because	SCONJ
ftr-314	149	99	another	another	DET
ftr-314	149	100	fundamental	fundamental	ADJ
ftr-314	149	101	precept	precept	NOUN
ftr-314	149	102	underlying	underlie	VERB
ftr-314	149	103	the	the	DET
ftr-314	149	104	code	code	NOUN
ftr-314	149	105	is	be	AUX
ftr-314	149	106	that	that	SCONJ
ftr-314	149	107	personal	personal	ADJ
ftr-314	149	108	income	income	NOUN
ftr-314	149	109	is	be	AUX
ftr-314	149	110	the	the	DET
ftr-314	149	111	sum	sum	NOUN
ftr-314	149	112	of	of	ADP
ftr-314	149	113	“	"	PUNCT
ftr-314	149	114	the	the	DET
ftr-314	149	115	market	market	NOUN
ftr-314	149	116	value	value	NOUN
ftr-314	149	117	of	of	ADP
ftr-314	149	118	rights	right	NOUN
ftr-314	149	119	exercised	exercise	VERB
ftr-314	149	120	in	in	ADP
ftr-314	149	121	consumption	consumption	NOUN
ftr-314	149	122	and	and	CCONJ
ftr-314	149	123	the	the	DET
ftr-314	149	124	change	change	NOUN
ftr-314	149	125	in	in	ADP
ftr-314	149	126	the	the	DET
ftr-314	149	127	value	value	NOUN
ftr-314	149	128	of	of	ADP
ftr-314	149	129	the	the	DET
ftr-314	149	130	store	store	NOUN
ftr-314	149	131	of	of	ADP
ftr-314	149	132	property	property	NOUN
ftr-314	149	133	rights	right	NOUN
ftr-314	149	134	.	.	PUNCT
ftr-314	150	1	”20	”20	NOUN
ftr-314	150	2	here	here	ADV
ftr-314	150	3	,	,	PUNCT
ftr-314	150	4	because	because	SCONJ
ftr-314	150	5	it	it	PRON
ftr-314	150	6	is	be	AUX
ftr-314	150	7	the	the	DET
ftr-314	150	8	taxpayer	taxpayer	NOUN
ftr-314	150	9	’s	’s	PART
ftr-314	150	10	personal	personal	ADJ
ftr-314	150	11	choice	choice	NOUN
ftr-314	150	12	to	to	PART
ftr-314	150	13	live	live	VERB
ftr-314	150	14	a	a	DET
ftr-314	150	15	considerable	considerable	ADJ
ftr-314	150	16	distance	distance	NOUN
ftr-314	150	17	away	away	ADV
ftr-314	150	18	from	from	ADP
ftr-314	150	19	his	his	PRON
ftr-314	150	20	place	place	NOUN
ftr-314	150	21	of	of	ADP
ftr-314	150	22	work	work	NOUN
ftr-314	150	23	,	,	PUNCT
ftr-314	150	24	the	the	DET
ftr-314	150	25	travel	travel	NOUN
ftr-314	150	26	expenses	expense	VERB
ftr-314	150	27	that	that	PRON
ftr-314	150	28	the	the	DET
ftr-314	150	29	taxpayer	taxpayer	NOUN
ftr-314	150	30	incurs	incur	VERB
ftr-314	150	31	constitute	constitute	VERB
ftr-314	150	32	an	an	DET
ftr-314	150	33	item	item	NOUN
ftr-314	150	34	of	of	ADP
ftr-314	150	35	consumption	consumption	NOUN
ftr-314	150	36	and	and	CCONJ
ftr-314	150	37	,	,	PUNCT
ftr-314	150	38	when	when	SCONJ
ftr-314	150	39	determining	determine	VERB
ftr-314	150	40	taxable	taxable	ADJ
ftr-314	150	41	income	income	NOUN
ftr-314	150	42	,	,	PUNCT
ftr-314	150	43	should	should	AUX
ftr-314	150	44	not	not	PART
ftr-314	150	45	be	be	AUX
ftr-314	150	46	deductible	deductible	ADJ
ftr-314	150	47	.	.	PUNCT
ftr-314	151	1	the	the	DET
ftr-314	151	2	two	two	NUM
ftr-314	151	3	scenarios	scenario	NOUN
ftr-314	151	4	just	just	ADV
ftr-314	151	5	posited	posit	VERB
ftr-314	151	6	in	in	ADP
ftr-314	151	7	the	the	DET
ftr-314	151	8	prior	prior	ADJ
ftr-314	151	9	paragraph	paragraph	NOUN
ftr-314	151	10	involving	involve	VERB
ftr-314	151	11	an	an	DET
ftr-314	151	12	attorney	attorney	NOUN
ftr-314	151	13	and	and	CCONJ
ftr-314	151	14	architect	architect	NOUN
ftr-314	151	15	present	present	VERB
ftr-314	151	16	a	a	DET
ftr-314	151	17	fairly	fairly	ADV
ftr-314	151	18	straightforward	straightforward	ADJ
ftr-314	151	19	black	black	NOUN
ftr-314	151	20	-	-	PUNCT
ftr-314	151	21	and	and	CCONJ
ftr-314	151	22	-	-	PUNCT
ftr-314	151	23	white	white	ADJ
ftr-314	151	24	picture	picture	NOUN
ftr-314	151	25	of	of	ADP
ftr-314	151	26	those	those	DET
ftr-314	151	27	automobile	automobile	NOUN
ftr-314	151	28	expenses	expense	NOUN
ftr-314	151	29	that	that	PRON
ftr-314	151	30	are	be	AUX
ftr-314	151	31	considered	consider	VERB
ftr-314	151	32	business	business	NOUN
ftr-314	151	33	-	-	PUNCT
ftr-314	151	34	oriented	orient	VERB
ftr-314	151	35	and	and	CCONJ
ftr-314	151	36	those	those	PRON
ftr-314	151	37	that	that	PRON
ftr-314	151	38	are	be	AUX
ftr-314	151	39	personal	personal	ADJ
ftr-314	151	40	.	.	PUNCT
ftr-314	152	1	however	however	ADV
ftr-314	152	2	,	,	PUNCT
ftr-314	152	3	there	there	PRON
ftr-314	152	4	are	be	VERB
ftr-314	152	5	four	four	NUM
ftr-314	152	6	important	important	ADJ
ftr-314	152	7	exceptions	exception	NOUN
ftr-314	152	8	to	to	ADP
ftr-314	152	9	the	the	DET
ftr-314	152	10	general	general	ADJ
ftr-314	152	11	business	business	NOUN
ftr-314	152	12	-	-	PUNCT
ftr-314	152	13	versus	versus	ADP
ftr-314	152	14	-	-	PUNCT
ftr-314	152	15	personal	personal	ADJ
ftr-314	152	16	rule	rule	NOUN
ftr-314	152	17	just	just	ADV
ftr-314	152	18	posited	posit	VERB
ftr-314	152	19	.	.	PUNCT
ftr-314	153	1	these	these	DET
ftr-314	153	2	four	four	NUM
ftr-314	153	3	exceptions	exception	NOUN
ftr-314	153	4	imbue	imbue	VERB
ftr-314	153	5	the	the	DET
ftr-314	153	6	otherwise	otherwise	ADV
ftr-314	153	7	black	black	ADJ
ftr-314	153	8	and	and	CCONJ
ftr-314	153	9	white	white	ADJ
ftr-314	153	10	landscape	landscape	NOUN
ftr-314	153	11	with	with	ADP
ftr-314	153	12	dark	dark	ADJ
ftr-314	153	13	shades	shade	NOUN
ftr-314	153	14	of	of	ADP
ftr-314	153	15	gray	gray	ADJ
ftr-314	153	16	.	.	PUNCT
ftr-314	154	1	15	15	X
ftr-314	154	2	.	.	PUNCT
ftr-314	154	3	i.r.c	i.r.c	NOUN
ftr-314	154	4	.	.	PUNCT
ftr-314	155	1	§	§	PROPN
ftr-314	155	2	162(a	162(a	PROPN
ftr-314	155	3	)	)	PUNCT
ftr-314	155	4	.	.	PUNCT
ftr-314	156	1	16	16	NUM
ftr-314	156	2	.	.	PUNCT
ftr-314	156	3	i.r.c	i.r.c	NOUN
ftr-314	156	4	.	.	PUNCT
ftr-314	157	1	§	§	PROPN
ftr-314	157	2	262(a	262(a	PROPN
ftr-314	157	3	)	)	PUNCT
ftr-314	157	4	.	.	PUNCT
ftr-314	158	1	17	17	NUM
ftr-314	158	2	.	.	X
ftr-314	159	1	see	see	VERB
ftr-314	159	2	,	,	PUNCT
ftr-314	159	3	e.g.	e.g.	ADV
ftr-314	159	4	,	,	PUNCT
ftr-314	159	5	el	el	PROPN
ftr-314	159	6	v.	v.	PROPN
ftr-314	159	7	commissioner	commissioner	PROPN
ftr-314	159	8	,	,	PUNCT
ftr-314	159	9	t.c	t.c	PROPN
ftr-314	159	10	.	.	PROPN
ftr-314	159	11	memo	memo	NOUN
ftr-314	159	12	.	.	PUNCT
ftr-314	160	1	1990	1990	NUM
ftr-314	160	2	-	-	SYM
ftr-314	160	3	182	182	NUM
ftr-314	160	4	,	,	PUNCT
ftr-314	160	5	aff’d	aff’d	VERB
ftr-314	160	6	without	without	ADP
ftr-314	160	7	op	op	NOUN
ftr-314	160	8	.	.	PUNCT
ftr-314	161	1	,	,	PUNCT
ftr-314	161	2	980	980	NUM
ftr-314	161	3	f.2d	f.2d	NUM
ftr-314	161	4	723	723	NUM
ftr-314	161	5	(	(	PUNCT
ftr-314	161	6	3d	3d	NUM
ftr-314	161	7	cir	cir	NOUN
ftr-314	161	8	.	.	PROPN
ftr-314	161	9	1990	1990	NUM
ftr-314	161	10	)	)	PUNCT
ftr-314	161	11	(	(	PUNCT
ftr-314	161	12	expenses	expense	NOUN
ftr-314	161	13	of	of	ADP
ftr-314	161	14	policeman	policeman	NOUN
ftr-314	161	15	who	who	PRON
ftr-314	161	16	traveled	travel	VERB
ftr-314	161	17	between	between	ADP
ftr-314	161	18	his	his	PRON
ftr-314	161	19	primary	primary	ADJ
ftr-314	161	20	and	and	CCONJ
ftr-314	161	21	secondary	secondary	ADJ
ftr-314	161	22	jobs	job	NOUN
ftr-314	161	23	were	be	AUX
ftr-314	161	24	not	not	PART
ftr-314	161	25	commuting	commute	VERB
ftr-314	161	26	expenses	expense	NOUN
ftr-314	161	27	but	but	CCONJ
ftr-314	161	28	rather	rather	ADV
ftr-314	161	29	deductible	deductible	ADJ
ftr-314	161	30	business	business	NOUN
ftr-314	161	31	expenses	expense	NOUN
ftr-314	161	32	)	)	PUNCT
ftr-314	161	33	.	.	PUNCT
ftr-314	162	1	18	18	NUM
ftr-314	162	2	.	.	X
ftr-314	162	3	see	see	VERB
ftr-314	162	4	,	,	PUNCT
ftr-314	162	5	e.g.	e.g.	ADV
ftr-314	162	6	,	,	PUNCT
ftr-314	162	7	hantzis	hantzis	NOUN
ftr-314	162	8	v.	v.	PRON
ftr-314	162	9	commissioner	commissioner	NOUN
ftr-314	162	10	,	,	PUNCT
ftr-314	162	11	638	638	NUM
ftr-314	162	12	f.2d	f.2d	ADP
ftr-314	162	13	248	248	NUM
ftr-314	162	14	,	,	PUNCT
ftr-314	162	15	249	249	NUM
ftr-314	162	16	(	(	PUNCT
ftr-314	162	17	1st	1st	ADJ
ftr-314	162	18	cir	cir	NOUN
ftr-314	162	19	.	.	PROPN
ftr-314	162	20	1981	1981	NUM
ftr-314	162	21	)	)	PUNCT
ftr-314	162	22	(	(	PUNCT
ftr-314	162	23	“	"	PUNCT
ftr-314	162	24	[	[	X
ftr-314	162	25	a	a	X
ftr-314	162	26	]	]	X
ftr-314	162	27	fundamental	fundamental	ADJ
ftr-314	162	28	principle	principle	NOUN
ftr-314	162	29	of	of	ADP
ftr-314	162	30	taxation	taxation	NOUN
ftr-314	162	31	[	[	X
ftr-314	162	32	is	be	AUX
ftr-314	162	33	]	]	PUNCT
ftr-314	162	34	that	that	SCONJ
ftr-314	162	35	a	a	DET
ftr-314	162	36	person	person	NOUN
ftr-314	162	37	’s	’s	PART
ftr-314	162	38	taxable	taxable	ADJ
ftr-314	162	39	income	income	NOUN
ftr-314	162	40	should	should	AUX
ftr-314	162	41	not	not	PART
ftr-314	162	42	include	include	VERB
ftr-314	162	43	the	the	DET
ftr-314	162	44	cost	cost	NOUN
ftr-314	162	45	of	of	ADP
ftr-314	162	46	producing	produce	VERB
ftr-314	162	47	that	that	DET
ftr-314	162	48	income	income	NOUN
ftr-314	162	49	”	"	PUNCT
ftr-314	162	50	)	)	PUNCT
ftr-314	162	51	.	.	PUNCT
ftr-314	163	1	19	19	NUM
ftr-314	163	2	.	.	PUNCT
ftr-314	163	3	fausner	fausner	PROPN
ftr-314	163	4	v.	v.	PROPN
ftr-314	163	5	commissioner	commissioner	NOUN
ftr-314	163	6	,	,	PUNCT
ftr-314	164	1	413	413	NUM
ftr-314	164	2	u.s	u.s	PROPN
ftr-314	164	3	.	.	PROPN
ftr-314	164	4	838	838	NUM
ftr-314	164	5	(	(	PUNCT
ftr-314	164	6	1973	1973	NUM
ftr-314	164	7	)	)	PUNCT
ftr-314	164	8	;	;	PUNCT
ftr-314	164	9	commissioner	commissioner	NOUN
ftr-314	164	10	v.	v.	ADP
ftr-314	164	11	flowers	flower	NOUN
ftr-314	164	12	,	,	PUNCT
ftr-314	164	13	326	326	NUM
ftr-314	164	14	u.s	u.s	PROPN
ftr-314	164	15	.	.	PROPN
ftr-314	164	16	465	465	NUM
ftr-314	164	17	(	(	PUNCT
ftr-314	164	18	1946	1946	NUM
ftr-314	164	19	)	)	PUNCT
ftr-314	164	20	;	;	PUNCT
ftr-314	164	21	feistman	feistman	PROPN
ftr-314	164	22	v.	v.	PROPN
ftr-314	164	23	commissioner	commissioner	PROPN
ftr-314	164	24	,	,	PUNCT
ftr-314	164	25	63	63	NUM
ftr-314	164	26	t.c	t.c	PROPN
ftr-314	164	27	.	.	PROPN
ftr-314	164	28	129	129	NUM
ftr-314	164	29	,	,	PUNCT
ftr-314	164	30	134	134	NUM
ftr-314	164	31	(	(	PUNCT
ftr-314	164	32	1974	1974	NUM
ftr-314	164	33	)	)	PUNCT
ftr-314	164	34	.	.	PUNCT
ftr-314	165	1	20	20	NUM
ftr-314	165	2	.	.	PUNCT
ftr-314	166	1	henry	henry	PROPN
ftr-314	166	2	c.	c.	PROPN
ftr-314	166	3	simons	simons	PROPN
ftr-314	166	4	,	,	PUNCT
ftr-314	166	5	personal	personal	ADJ
ftr-314	166	6	income	income	NOUN
ftr-314	166	7	taxation	taxation	NOUN
ftr-314	166	8	(	(	PUNCT
ftr-314	166	9	1938	1938	NUM
ftr-314	166	10	)	)	PUNCT
ftr-314	166	11	;	;	PUNCT
ftr-314	166	12	see	see	VERB
ftr-314	166	13	also	also	ADV
ftr-314	166	14	robert	robert	PROPN
ftr-314	166	15	m.	m.	PROPN
ftr-314	166	16	haig	haig	PROPN
ftr-314	166	17	,	,	PUNCT
ftr-314	166	18	the	the	DET
ftr-314	166	19	federal	federal	ADJ
ftr-314	166	20	income	income	NOUN
ftr-314	166	21	tax	tax	NOUN
ftr-314	166	22	(	(	PUNCT
ftr-314	166	23	1921	1921	NUM
ftr-314	166	24	)	)	PUNCT
ftr-314	166	25	.	.	PUNCT
ftr-314	167	1	426	426	NUM
ftr-314	167	2	florida	florida	PROPN
ftr-314	167	3	tax	tax	PROPN
ftr-314	167	4	review	review	NOUN
ftr-314	167	5	[	[	X
ftr-314	167	6	vol	vol	NOUN
ftr-314	167	7	.	.	PUNCT
ftr-314	168	1	14:10	14:10	NUM
ftr-314	168	2	1	1	NUM
ftr-314	168	3	.	.	PUNCT
ftr-314	169	1	exceptions	exception	NOUN
ftr-314	169	2	exception	exception	NOUN
ftr-314	169	3	#	#	SYM
ftr-314	169	4	1	1	NUM
ftr-314	169	5	:	:	PUNCT
ftr-314	169	6	the	the	DET
ftr-314	169	7	home	home	NOUN
ftr-314	169	8	office	office	NOUN
ftr-314	169	9	exception	exception	NOUN
ftr-314	169	10	.	.	PUNCT
ftr-314	170	1	this	this	DET
ftr-314	170	2	exception	exception	NOUN
ftr-314	170	3	,	,	PUNCT
ftr-314	170	4	judicially	judicially	ADV
ftr-314	170	5	and	and	CCONJ
ftr-314	170	6	administratively	administratively	ADV
ftr-314	170	7	formulated,21	formulated,21	NOUN
ftr-314	170	8	declares	declare	VERB
ftr-314	170	9	that	that	SCONJ
ftr-314	170	10	expenses	expense	VERB
ftr-314	170	11	incurred	incurred	ADJ
ftr-314	170	12	traveling	travel	VERB
ftr-314	170	13	between	between	ADP
ftr-314	170	14	a	a	DET
ftr-314	170	15	taxpayer	taxpayer	NOUN
ftr-314	170	16	’s	’s	PART
ftr-314	170	17	residence	residence	NOUN
ftr-314	170	18	and	and	CCONJ
ftr-314	170	19	other	other	ADJ
ftr-314	170	20	business	business	NOUN
ftr-314	170	21	locations	location	NOUN
ftr-314	170	22	are	be	AUX
ftr-314	170	23	deductible	deductible	ADJ
ftr-314	170	24	if	if	SCONJ
ftr-314	170	25	the	the	DET
ftr-314	170	26	residence	residence	NOUN
ftr-314	170	27	constitutes	constitute	VERB
ftr-314	170	28	the	the	DET
ftr-314	170	29	taxpayer	taxpayer	NOUN
ftr-314	170	30	’s	’s	PART
ftr-314	170	31	principal	principal	ADJ
ftr-314	170	32	place	place	NOUN
ftr-314	170	33	of	of	ADP
ftr-314	170	34	business	business	NOUN
ftr-314	170	35	.	.	PUNCT
ftr-314	171	1	code	code	NOUN
ftr-314	171	2	section	section	PROPN
ftr-314	171	3	280a(c)(1	280a(c)(1	NUM
ftr-314	171	4	)	)	PUNCT
ftr-314	171	5	sets	set	VERB
ftr-314	171	6	forth	forth	ADP
ftr-314	171	7	the	the	DET
ftr-314	171	8	conditions	condition	NOUN
ftr-314	171	9	determining	determine	VERB
ftr-314	171	10	when	when	SCONJ
ftr-314	171	11	a	a	DET
ftr-314	171	12	taxpayer	taxpayer	NOUN
ftr-314	171	13	’s	’s	PART
ftr-314	171	14	residence	residence	NOUN
ftr-314	171	15	constitutes	constitute	VERB
ftr-314	171	16	a	a	DET
ftr-314	171	17	principal	principal	ADJ
ftr-314	171	18	place	place	NOUN
ftr-314	171	19	of	of	ADP
ftr-314	171	20	business.22	business.22	NOUN
ftr-314	171	21	if	if	SCONJ
ftr-314	171	22	the	the	DET
ftr-314	171	23	taxpayer	taxpayer	NOUN
ftr-314	171	24	’s	’s	PART
ftr-314	171	25	residence	residence	NOUN
ftr-314	171	26	satisfies	satisfy	VERB
ftr-314	171	27	one	one	NUM
ftr-314	171	28	of	of	ADP
ftr-314	171	29	these	these	DET
ftr-314	171	30	conditions	condition	NOUN
ftr-314	171	31	and	and	CCONJ
ftr-314	171	32	thus	thus	ADV
ftr-314	171	33	constitutes	constitute	VERB
ftr-314	171	34	the	the	DET
ftr-314	171	35	taxpayer	taxpayer	NOUN
ftr-314	171	36	’s	’s	PART
ftr-314	171	37	principal	principal	ADJ
ftr-314	171	38	place	place	NOUN
ftr-314	171	39	of	of	ADP
ftr-314	171	40	business	business	NOUN
ftr-314	171	41	,	,	PUNCT
ftr-314	171	42	automobile	automobile	NOUN
ftr-314	171	43	expenses	expense	NOUN
ftr-314	171	44	that	that	PRON
ftr-314	171	45	a	a	DET
ftr-314	171	46	taxpayer	taxpayer	NOUN
ftr-314	171	47	incurs	incur	VERB
ftr-314	171	48	traveling	travel	VERB
ftr-314	171	49	to	to	ADP
ftr-314	171	50	other	other	ADJ
ftr-314	171	51	business	business	NOUN
ftr-314	171	52	locations	location	NOUN
ftr-314	171	53	are	be	AUX
ftr-314	171	54	deductible.23	deductible.23	ADJ
ftr-314	171	55	for	for	ADP
ftr-314	171	56	example	example	NOUN
ftr-314	171	57	,	,	PUNCT
ftr-314	171	58	if	if	SCONJ
ftr-314	171	59	a	a	DET
ftr-314	171	60	dentist	dentist	NOUN
ftr-314	171	61	has	have	VERB
ftr-314	171	62	a	a	DET
ftr-314	171	63	home	home	NOUN
ftr-314	171	64	office	office	NOUN
ftr-314	171	65	and	and	CCONJ
ftr-314	171	66	periodically	periodically	ADV
ftr-314	171	67	makes	make	VERB
ftr-314	171	68	house	house	NOUN
ftr-314	171	69	calls	call	NOUN
ftr-314	171	70	,	,	PUNCT
ftr-314	171	71	the	the	DET
ftr-314	171	72	travel	travel	NOUN
ftr-314	171	73	expenses	expense	NOUN
ftr-314	171	74	that	that	PRON
ftr-314	171	75	she	she	PRON
ftr-314	171	76	incurs	incur	VERB
ftr-314	171	77	while	while	SCONJ
ftr-314	171	78	visiting	visit	VERB
ftr-314	171	79	patients	patient	NOUN
ftr-314	171	80	are	be	AUX
ftr-314	171	81	deductible.24	deductible.24	NOUN
ftr-314	171	82	21	21	NUM
ftr-314	171	83	.	.	PUNCT
ftr-314	172	1	strohmaier	strohmaier	PROPN
ftr-314	172	2	v.	v.	PROPN
ftr-314	172	3	commissioner	commissioner	NOUN
ftr-314	172	4	,	,	PUNCT
ftr-314	172	5	113	113	NUM
ftr-314	172	6	t.c	t.c	PROPN
ftr-314	172	7	.	.	PROPN
ftr-314	172	8	106	106	NUM
ftr-314	172	9	,	,	PUNCT
ftr-314	172	10	113–14	113–14	NUM
ftr-314	172	11	(	(	PUNCT
ftr-314	172	12	1999	1999	NUM
ftr-314	172	13	)	)	PUNCT
ftr-314	172	14	;	;	PUNCT
ftr-314	173	1	wis	wis	PROPN
ftr-314	173	2	.	.	PUNCT
ftr-314	173	3	psychiatric	psychiatric	ADJ
ftr-314	173	4	servs	servs	PROPN
ftr-314	173	5	.	.	PUNCT
ftr-314	174	1	v.	v.	ADP
ftr-314	174	2	commissioner	commissioner	NOUN
ftr-314	174	3	,	,	PUNCT
ftr-314	174	4	76	76	NUM
ftr-314	174	5	t.c	t.c	PROPN
ftr-314	174	6	.	.	PROPN
ftr-314	174	7	839	839	NUM
ftr-314	174	8	,	,	PUNCT
ftr-314	174	9	849	849	NUM
ftr-314	174	10	(	(	PUNCT
ftr-314	174	11	1981	1981	NUM
ftr-314	174	12	)	)	PUNCT
ftr-314	174	13	;	;	PUNCT
ftr-314	174	14	curphey	curphey	PROPN
ftr-314	174	15	v.	v.	PROPN
ftr-314	174	16	commissioner	commissioner	PROPN
ftr-314	174	17	,	,	PUNCT
ftr-314	174	18	73	73	NUM
ftr-314	174	19	t.c	t.c	PROPN
ftr-314	174	20	.	.	PROPN
ftr-314	174	21	766	766	NUM
ftr-314	174	22	,	,	PUNCT
ftr-314	174	23	777–78	777–78	NUM
ftr-314	174	24	(	(	PUNCT
ftr-314	174	25	1980	1980	NUM
ftr-314	174	26	)	)	PUNCT
ftr-314	174	27	;	;	PUNCT
ftr-314	174	28	see	see	VERB
ftr-314	174	29	rev	rev	PROPN
ftr-314	174	30	.	.	PROPN
ftr-314	175	1	rul	rul	PROPN
ftr-314	175	2	.	.	PUNCT
ftr-314	176	1	99	99	NUM
ftr-314	176	2	-	-	SYM
ftr-314	176	3	7	7	NUM
ftr-314	176	4	,	,	PUNCT
ftr-314	176	5	1999	1999	NUM
ftr-314	176	6	-	-	SYM
ftr-314	176	7	1	1	NUM
ftr-314	176	8	c.b	c.b	PROPN
ftr-314	176	9	.	.	PROPN
ftr-314	176	10	361	361	NUM
ftr-314	176	11	,	,	PUNCT
ftr-314	176	12	362	362	NUM
ftr-314	176	13	(	(	PUNCT
ftr-314	176	14	“	"	PUNCT
ftr-314	176	15	if	if	SCONJ
ftr-314	176	16	a	a	DET
ftr-314	176	17	taxpayer	taxpayer	NOUN
ftr-314	176	18	’s	’s	PART
ftr-314	176	19	residence	residence	NOUN
ftr-314	176	20	is	be	AUX
ftr-314	176	21	the	the	DET
ftr-314	176	22	taxpayer	taxpayer	NOUN
ftr-314	176	23	’s	’s	PART
ftr-314	176	24	principal	principal	ADJ
ftr-314	176	25	place	place	NOUN
ftr-314	176	26	of	of	ADP
ftr-314	176	27	business	business	NOUN
ftr-314	176	28	.	.	PUNCT
ftr-314	177	1	.	.	PUNCT
ftr-314	178	1	.	.	PUNCT
ftr-314	179	1	,	,	PUNCT
ftr-314	179	2	the	the	DET
ftr-314	179	3	taxpayer	taxpayer	NOUN
ftr-314	179	4	may	may	AUX
ftr-314	179	5	deduct	deduct	VERB
ftr-314	179	6	daily	daily	ADJ
ftr-314	179	7	transportation	transportation	NOUN
ftr-314	179	8	expenses	expense	NOUN
ftr-314	179	9	incurred	incur	VERB
ftr-314	179	10	in	in	ADP
ftr-314	179	11	going	go	VERB
ftr-314	179	12	between	between	ADP
ftr-314	179	13	the	the	DET
ftr-314	179	14	residence	residence	NOUN
ftr-314	179	15	and	and	CCONJ
ftr-314	179	16	another	another	DET
ftr-314	179	17	work	work	NOUN
ftr-314	179	18	location	location	NOUN
ftr-314	179	19	”	"	PUNCT
ftr-314	179	20	)	)	PUNCT
ftr-314	179	21	.	.	PUNCT
ftr-314	180	1	22	22	NUM
ftr-314	180	2	.	.	PUNCT
ftr-314	181	1	essentially	essentially	ADV
ftr-314	181	2	,	,	PUNCT
ftr-314	181	3	one	one	NUM
ftr-314	181	4	of	of	ADP
ftr-314	181	5	the	the	DET
ftr-314	181	6	following	follow	VERB
ftr-314	181	7	three	three	NUM
ftr-314	181	8	conditions	condition	NOUN
ftr-314	181	9	must	must	AUX
ftr-314	181	10	be	be	AUX
ftr-314	181	11	met	meet	VERB
ftr-314	181	12	:	:	PUNCT
ftr-314	181	13	the	the	DET
ftr-314	181	14	residence	residence	NOUN
ftr-314	181	15	must	must	AUX
ftr-314	181	16	be	be	AUX
ftr-314	181	17	used	use	VERB
ftr-314	181	18	by	by	ADP
ftr-314	181	19	the	the	DET
ftr-314	181	20	taxpayer	taxpayer	NOUN
ftr-314	181	21	(	(	PUNCT
ftr-314	181	22	1	1	NUM
ftr-314	181	23	)	)	PUNCT
ftr-314	181	24	for	for	ADP
ftr-314	181	25	the	the	DET
ftr-314	181	26	administrative	administrative	ADJ
ftr-314	181	27	or	or	CCONJ
ftr-314	181	28	management	management	NOUN
ftr-314	181	29	activities	activity	NOUN
ftr-314	181	30	of	of	ADP
ftr-314	181	31	any	any	DET
ftr-314	181	32	trade	trade	NOUN
ftr-314	181	33	or	or	CCONJ
ftr-314	181	34	business	business	NOUN
ftr-314	181	35	of	of	ADP
ftr-314	181	36	the	the	DET
ftr-314	181	37	taxpayer	taxpayer	NOUN
ftr-314	181	38	if	if	SCONJ
ftr-314	181	39	there	there	PRON
ftr-314	181	40	is	be	VERB
ftr-314	181	41	no	no	DET
ftr-314	181	42	other	other	ADJ
ftr-314	181	43	fixed	fix	VERB
ftr-314	181	44	location	location	NOUN
ftr-314	181	45	of	of	ADP
ftr-314	181	46	such	such	ADJ
ftr-314	181	47	trade	trade	NOUN
ftr-314	181	48	or	or	CCONJ
ftr-314	181	49	business	business	NOUN
ftr-314	181	50	where	where	SCONJ
ftr-314	181	51	the	the	DET
ftr-314	181	52	taxpayer	taxpayer	NOUN
ftr-314	181	53	conducts	conduct	VERB
ftr-314	181	54	substantial	substantial	ADJ
ftr-314	181	55	administrative	administrative	ADJ
ftr-314	181	56	or	or	CCONJ
ftr-314	181	57	management	management	NOUN
ftr-314	181	58	activities	activity	NOUN
ftr-314	181	59	of	of	ADP
ftr-314	181	60	such	such	ADJ
ftr-314	181	61	trade	trade	NOUN
ftr-314	181	62	or	or	CCONJ
ftr-314	181	63	business	business	NOUN
ftr-314	181	64	;	;	PUNCT
ftr-314	181	65	(	(	PUNCT
ftr-314	181	66	2	2	X
ftr-314	181	67	)	)	PUNCT
ftr-314	181	68	as	as	ADP
ftr-314	181	69	a	a	DET
ftr-314	181	70	place	place	NOUN
ftr-314	181	71	of	of	ADP
ftr-314	181	72	business	business	NOUN
ftr-314	181	73	which	which	PRON
ftr-314	181	74	is	be	AUX
ftr-314	181	75	used	use	VERB
ftr-314	181	76	by	by	ADP
ftr-314	181	77	patients	patient	NOUN
ftr-314	181	78	,	,	PUNCT
ftr-314	181	79	clients	client	NOUN
ftr-314	181	80	,	,	PUNCT
ftr-314	181	81	or	or	CCONJ
ftr-314	181	82	customers	customer	NOUN
ftr-314	181	83	in	in	ADP
ftr-314	181	84	meeting	meet	VERB
ftr-314	181	85	or	or	CCONJ
ftr-314	181	86	dealing	deal	VERB
ftr-314	181	87	with	with	ADP
ftr-314	181	88	the	the	DET
ftr-314	181	89	taxpayer	taxpayer	NOUN
ftr-314	181	90	in	in	ADP
ftr-314	181	91	the	the	DET
ftr-314	181	92	normal	normal	ADJ
ftr-314	181	93	course	course	NOUN
ftr-314	181	94	of	of	ADP
ftr-314	181	95	his	his	PRON
ftr-314	181	96	trade	trade	NOUN
ftr-314	181	97	or	or	CCONJ
ftr-314	181	98	business	business	NOUN
ftr-314	181	99	;	;	PUNCT
ftr-314	181	100	or	or	CCONJ
ftr-314	181	101	(	(	PUNCT
ftr-314	181	102	3	3	X
ftr-314	181	103	)	)	PUNCT
ftr-314	181	104	in	in	ADP
ftr-314	181	105	the	the	DET
ftr-314	181	106	case	case	NOUN
ftr-314	181	107	of	of	ADP
ftr-314	181	108	a	a	DET
ftr-314	181	109	separate	separate	ADJ
ftr-314	181	110	structure	structure	NOUN
ftr-314	181	111	that	that	PRON
ftr-314	181	112	is	be	AUX
ftr-314	181	113	not	not	PART
ftr-314	181	114	attached	attach	VERB
ftr-314	181	115	to	to	ADP
ftr-314	181	116	the	the	DET
ftr-314	181	117	dwelling	dwelling	ADJ
ftr-314	181	118	unit	unit	NOUN
ftr-314	181	119	,	,	PUNCT
ftr-314	181	120	in	in	ADP
ftr-314	181	121	connection	connection	NOUN
ftr-314	181	122	with	with	ADP
ftr-314	181	123	the	the	DET
ftr-314	181	124	taxpayer	taxpayer	NOUN
ftr-314	181	125	’s	’s	PART
ftr-314	181	126	trade	trade	NOUN
ftr-314	181	127	or	or	CCONJ
ftr-314	181	128	business	business	NOUN
ftr-314	181	129	.	.	PUNCT
ftr-314	182	1	i.r.c	i.r.c	NOUN
ftr-314	182	2	.	.	PUNCT
ftr-314	183	1	§	§	PROPN
ftr-314	183	2	280a(c)(1	280a(c)(1	NUM
ftr-314	183	3	)	)	PUNCT
ftr-314	183	4	.	.	PUNCT
ftr-314	184	1	23	23	NUM
ftr-314	184	2	.	.	X
ftr-314	185	1	gosling	gosling	PROPN
ftr-314	185	2	v.	v.	PROPN
ftr-314	185	3	commissioner	commissioner	PROPN
ftr-314	185	4	,	,	PUNCT
ftr-314	185	5	t.c	t.c	PROPN
ftr-314	185	6	.	.	PROPN
ftr-314	185	7	memo	memo	NOUN
ftr-314	185	8	.	.	PUNCT
ftr-314	186	1	1999	1999	NUM
ftr-314	186	2	-	-	SYM
ftr-314	186	3	148	148	NUM
ftr-314	186	4	;	;	PUNCT
ftr-314	186	5	dehr	dehr	PROPN
ftr-314	186	6	v.	v.	PROPN
ftr-314	186	7	commissioner	commissioner	PROPN
ftr-314	186	8	,	,	PUNCT
ftr-314	186	9	t.c	t.c	PROPN
ftr-314	186	10	.	.	PROPN
ftr-314	186	11	memo	memo	NOUN
ftr-314	186	12	.	.	PUNCT
ftr-314	187	1	1998	1998	NUM
ftr-314	187	2	-	-	SYM
ftr-314	187	3	441	441	NUM
ftr-314	187	4	;	;	PUNCT
ftr-314	187	5	kahaku	kahaku	PROPN
ftr-314	187	6	v.	v.	PROPN
ftr-314	187	7	commissioner	commissioner	PROPN
ftr-314	187	8	,	,	PUNCT
ftr-314	187	9	t.c	t.c	PROPN
ftr-314	187	10	.	.	PROPN
ftr-314	187	11	memo	memo	NOUN
ftr-314	187	12	.	.	PUNCT
ftr-314	188	1	199034	199034	NUM
ftr-314	188	2	;	;	PUNCT
ftr-314	188	3	wicker	wicker	PROPN
ftr-314	188	4	v.	v.	PROPN
ftr-314	188	5	commissioner	commissioner	PROPN
ftr-314	188	6	,	,	PUNCT
ftr-314	188	7	t.c	t.c	PROPN
ftr-314	188	8	.	.	PROPN
ftr-314	188	9	memo	memo	NOUN
ftr-314	188	10	.	.	PUNCT
ftr-314	189	1	1986	1986	NUM
ftr-314	189	2	-	-	SYM
ftr-314	189	3	1	1	NUM
ftr-314	189	4	;	;	PUNCT
ftr-314	189	5	adams	adams	PROPN
ftr-314	189	6	v.	v.	PROPN
ftr-314	189	7	commissioner	commissioner	PROPN
ftr-314	189	8	,	,	PUNCT
ftr-314	189	9	t.c	t.c	PROPN
ftr-314	189	10	.	.	PROPN
ftr-314	189	11	memo	memo	NOUN
ftr-314	189	12	.	.	PUNCT
ftr-314	190	1	1982	1982	NUM
ftr-314	190	2	-	-	SYM
ftr-314	190	3	223	223	NUM
ftr-314	190	4	,	,	PUNCT
ftr-314	190	5	aff’d	aff’d	VERB
ftr-314	190	6	,	,	PUNCT
ftr-314	190	7	732	732	NUM
ftr-314	190	8	f.2d	f.2d	SYM
ftr-314	190	9	159	159	NUM
ftr-314	190	10	(	(	PUNCT
ftr-314	190	11	7th	7th	ADJ
ftr-314	190	12	cir	cir	NOUN
ftr-314	190	13	.	.	PUNCT
ftr-314	190	14	1984	1984	NUM
ftr-314	190	15	)	)	PUNCT
ftr-314	190	16	;	;	PUNCT
ftr-314	190	17	curphey	curphey	PROPN
ftr-314	190	18	v.	v.	PROPN
ftr-314	190	19	commissioner	commissioner	PROPN
ftr-314	190	20	,	,	PUNCT
ftr-314	190	21	73	73	NUM
ftr-314	190	22	t.c	t.c	PROPN
ftr-314	190	23	.	.	PROPN
ftr-314	190	24	766	766	NUM
ftr-314	190	25	(	(	PUNCT
ftr-314	190	26	1980	1980	NUM
ftr-314	190	27	)	)	PUNCT
ftr-314	190	28	.	.	PUNCT
ftr-314	191	1	24	24	NUM
ftr-314	191	2	.	.	PUNCT
ftr-314	192	1	conversely	conversely	ADV
ftr-314	192	2	,	,	PUNCT
ftr-314	192	3	if	if	SCONJ
ftr-314	192	4	the	the	DET
ftr-314	192	5	taxpayer	taxpayer	NOUN
ftr-314	192	6	’s	’s	PART
ftr-314	192	7	residence	residence	NOUN
ftr-314	192	8	does	do	AUX
ftr-314	192	9	not	not	PART
ftr-314	192	10	satisfy	satisfy	VERB
ftr-314	192	11	any	any	PRON
ftr-314	192	12	of	of	ADP
ftr-314	192	13	the	the	DET
ftr-314	192	14	conditions	condition	NOUN
ftr-314	192	15	set	set	VERB
ftr-314	192	16	forth	forth	ADP
ftr-314	192	17	in	in	ADP
ftr-314	192	18	code	code	NOUN
ftr-314	192	19	section	section	NOUN
ftr-314	192	20	280a	280a	NOUN
ftr-314	192	21	(	(	PUNCT
ftr-314	192	22	and	and	CCONJ
ftr-314	192	23	is	be	AUX
ftr-314	192	24	thus	thus	ADV
ftr-314	192	25	not	not	PART
ftr-314	192	26	his	his	PRON
ftr-314	192	27	principal	principal	ADJ
ftr-314	192	28	place	place	NOUN
ftr-314	192	29	of	of	ADP
ftr-314	192	30	business	business	NOUN
ftr-314	192	31	)	)	PUNCT
ftr-314	192	32	,	,	PUNCT
ftr-314	192	33	then	then	ADV
ftr-314	192	34	commuting	commute	VERB
ftr-314	192	35	expenses	expense	NOUN
ftr-314	192	36	to	to	ADP
ftr-314	192	37	other	other	ADJ
ftr-314	192	38	business	business	NOUN
ftr-314	192	39	locations	location	NOUN
ftr-314	192	40	are	be	AUX
ftr-314	192	41	deemed	deem	VERB
ftr-314	192	42	nondeductible	nondeductible	ADJ
ftr-314	192	43	personal	personal	ADJ
ftr-314	192	44	expenses	expense	NOUN
ftr-314	192	45	.	.	PUNCT
ftr-314	193	1	see	see	VERB
ftr-314	193	2	strohmaier	strohmaier	NOUN
ftr-314	193	3	v.	v.	ADP
ftr-314	193	4	commissioner	commissioner	PROPN
ftr-314	193	5	113	113	NUM
ftr-314	193	6	t.c	t.c	PROPN
ftr-314	193	7	.	.	PROPN
ftr-314	193	8	106	106	NUM
ftr-314	193	9	,	,	PUNCT
ftr-314	193	10	114	114	NUM
ftr-314	193	11	(	(	PUNCT
ftr-314	193	12	1999	1999	NUM
ftr-314	193	13	)	)	PUNCT
ftr-314	193	14	(	(	PUNCT
ftr-314	193	15	“	"	PUNCT
ftr-314	193	16	since	since	SCONJ
ftr-314	193	17	petitioner	petitioner	NOUN
ftr-314	193	18	’s	’s	PART
ftr-314	193	19	residence	residence	NOUN
ftr-314	193	20	was	be	AUX
ftr-314	193	21	not	not	PART
ftr-314	193	22	his	his	PRON
ftr-314	193	23	‘	'	PUNCT
ftr-314	193	24	principal	principal	ADJ
ftr-314	193	25	place	place	NOUN
ftr-314	193	26	of	of	ADP
ftr-314	193	27	business	business	NOUN
ftr-314	193	28	’	'	PUNCT
ftr-314	193	29	,	,	PUNCT
ftr-314	193	30	it	it	PRON
ftr-314	193	31	follows	follow	VERB
ftr-314	193	32	that	that	SCONJ
ftr-314	193	33	the	the	DET
ftr-314	193	34	expenses	expense	NOUN
ftr-314	193	35	relating	relate	VERB
ftr-314	193	36	to	to	ADP
ftr-314	193	37	the	the	DET
ftr-314	193	38	disallowed	disallow	VERB
ftr-314	193	39	mileage	mileage	NOUN
ftr-314	193	40	for	for	ADP
ftr-314	193	41	each	each	DET
ftr-314	193	42	year	year	NOUN
ftr-314	193	43	constitutes	constitute	VERB
ftr-314	193	44	commuting	commute	VERB
ftr-314	193	45	expenses	expense	NOUN
ftr-314	193	46	that	that	PRON
ftr-314	193	47	are	be	AUX
ftr-314	193	48	not	not	PART
ftr-314	193	49	deductible	deductible	ADJ
ftr-314	193	50	”	"	PUNCT
ftr-314	193	51	)	)	PUNCT
ftr-314	193	52	;	;	PUNCT
ftr-314	193	53	see	see	VERB
ftr-314	193	54	also	also	ADV
ftr-314	193	55	romer	romer	NOUN
ftr-314	193	56	v.	v.	PROPN
ftr-314	193	57	commissioner	commissioner	PROPN
ftr-314	193	58	,	,	PUNCT
ftr-314	193	59	t.c	t.c	PROPN
ftr-314	193	60	.	.	PROPN
ftr-314	193	61	memo	memo	NOUN
ftr-314	193	62	.	.	PUNCT
ftr-314	194	1	2001	2001	NUM
ftr-314	194	2	-	-	SYM
ftr-314	194	3	168	168	NUM
ftr-314	195	1	(	(	PUNCT
ftr-314	195	2	holding	hold	VERB
ftr-314	195	3	that	that	PRON
ftr-314	195	4	because	because	SCONJ
ftr-314	195	5	the	the	DET
ftr-314	195	6	taxpayer	taxpayer	NOUN
ftr-314	195	7	’s	’s	PART
ftr-314	195	8	residence	residence	NOUN
ftr-314	195	9	did	do	AUX
ftr-314	195	10	not	not	PART
ftr-314	195	11	qualify	qualify	VERB
ftr-314	195	12	as	as	ADP
ftr-314	195	13	his	his	PRON
ftr-314	195	14	principal	principal	ADJ
ftr-314	195	15	place	place	NOUN
ftr-314	195	16	of	of	ADP
ftr-314	195	17	business	business	NOUN
ftr-314	195	18	under	under	ADP
ftr-314	195	19	section	section	NOUN
ftr-314	195	20	280a(c)(1)(a	280a(c)(1)(a	NUM
ftr-314	195	21	)	)	PUNCT
ftr-314	195	22	,	,	PUNCT
ftr-314	195	23	he	he	PRON
ftr-314	195	24	was	be	AUX
ftr-314	195	25	not	not	PART
ftr-314	195	26	entitled	entitle	VERB
ftr-314	195	27	to	to	ADP
ftr-314	195	28	2013	2013	NUM
ftr-314	195	29	]	]	PUNCT
ftr-314	195	30	the	the	DET
ftr-314	195	31	internal	internal	PROPN
ftr-314	195	32	revenue	revenue	NOUN
ftr-314	195	33	code	code	NOUN
ftr-314	195	34	and	and	CCONJ
ftr-314	195	35	automobiles	automobile	VERB
ftr-314	195	36	427	427	NUM
ftr-314	195	37	exception	exception	NOUN
ftr-314	195	38	#	#	SYM
ftr-314	195	39	2	2	NUM
ftr-314	195	40	:	:	PUNCT
ftr-314	195	41	the	the	DET
ftr-314	195	42	temporary	temporary	ADJ
ftr-314	195	43	distant	distant	ADJ
ftr-314	195	44	work	work	NOUN
ftr-314	195	45	site	site	NOUN
ftr-314	195	46	exception	exception	NOUN
ftr-314	195	47	.	.	PUNCT
ftr-314	196	1	this	this	DET
ftr-314	196	2	exception	exception	NOUN
ftr-314	196	3	is	be	AUX
ftr-314	196	4	encapsulated	encapsulate	VERB
ftr-314	196	5	in	in	ADP
ftr-314	196	6	a	a	DET
ftr-314	196	7	half	half	ADJ
ftr-314	196	8	-	-	PUNCT
ftr-314	196	9	century	century	NOUN
ftr-314	196	10	-	-	PUNCT
ftr-314	196	11	old	old	ADJ
ftr-314	196	12	revenue	revenue	NOUN
ftr-314	196	13	ruling	ruling	NOUN
ftr-314	196	14	stating	state	VERB
ftr-314	196	15	that	that	SCONJ
ftr-314	196	16	when	when	SCONJ
ftr-314	196	17	an	an	DET
ftr-314	196	18	employee	employee	NOUN
ftr-314	196	19	is	be	AUX
ftr-314	196	20	employed	employ	VERB
ftr-314	196	21	for	for	ADP
ftr-314	196	22	a	a	DET
ftr-314	196	23	strictly	strictly	ADV
ftr-314	196	24	temporary	temporary	ADJ
ftr-314	196	25	(	(	PUNCT
ftr-314	196	26	as	as	SCONJ
ftr-314	196	27	distinguished	distinguish	VERB
ftr-314	196	28	from	from	ADP
ftr-314	196	29	an	an	DET
ftr-314	196	30	indefinite	indefinite	ADJ
ftr-314	196	31	)	)	PUNCT
ftr-314	196	32	period	period	NOUN
ftr-314	196	33	on	on	ADP
ftr-314	196	34	a	a	DET
ftr-314	196	35	construction	construction	NOUN
ftr-314	196	36	project	project	NOUN
ftr-314	196	37	situated	situate	VERB
ftr-314	196	38	at	at	ADP
ftr-314	196	39	a	a	DET
ftr-314	196	40	distance	distance	NOUN
ftr-314	196	41	from	from	ADP
ftr-314	196	42	the	the	DET
ftr-314	196	43	metropolitan	metropolitan	ADJ
ftr-314	196	44	area	area	NOUN
ftr-314	196	45	in	in	ADP
ftr-314	196	46	which	which	PRON
ftr-314	196	47	he	he	PRON
ftr-314	196	48	is	be	AUX
ftr-314	196	49	regularly	regularly	ADV
ftr-314	196	50	employed	employ	VERB
ftr-314	196	51	,	,	PUNCT
ftr-314	196	52	he	he	PRON
ftr-314	196	53	may	may	AUX
ftr-314	196	54	deduct	deduct	VERB
ftr-314	196	55	…	…	PUNCT
ftr-314	196	56	his	his	PRON
ftr-314	196	57	actual	actual	ADJ
ftr-314	196	58	expenses	expense	NOUN
ftr-314	196	59	incurred	incur	VERB
ftr-314	196	60	for	for	ADP
ftr-314	196	61	daily	daily	ADJ
ftr-314	196	62	transportation	transportation	NOUN
ftr-314	196	63	between	between	ADP
ftr-314	196	64	his	his	PRON
ftr-314	196	65	principal	principal	NOUN
ftr-314	196	66	or	or	CCONJ
ftr-314	196	67	regular	regular	ADJ
ftr-314	196	68	place	place	NOUN
ftr-314	196	69	of	of	ADP
ftr-314	196	70	employment	employment	NOUN
ftr-314	196	71	and	and	CCONJ
ftr-314	196	72	such	such	ADJ
ftr-314	196	73	job.25	job.25	NOUN
ftr-314	196	74	over	over	ADP
ftr-314	196	75	the	the	DET
ftr-314	196	76	years	year	NOUN
ftr-314	196	77	,	,	PUNCT
ftr-314	196	78	courts	court	NOUN
ftr-314	196	79	have	have	AUX
ftr-314	196	80	refined	refine	VERB
ftr-314	196	81	this	this	DET
ftr-314	196	82	exception	exception	NOUN
ftr-314	196	83	,	,	PUNCT
ftr-314	196	84	providing	provide	VERB
ftr-314	196	85	that	that	SCONJ
ftr-314	196	86	the	the	DET
ftr-314	196	87	qualification	qualification	NOUN
ftr-314	196	88	for	for	ADP
ftr-314	196	89	this	this	DET
ftr-314	196	90	exception	exception	NOUN
ftr-314	196	91	requires	require	VERB
ftr-314	196	92	that	that	SCONJ
ftr-314	196	93	the	the	DET
ftr-314	196	94	temporary	temporary	ADJ
ftr-314	196	95	work	work	NOUN
ftr-314	196	96	site	site	NOUN
ftr-314	196	97	has	have	VERB
ftr-314	196	98	to	to	PART
ftr-314	196	99	be	be	AUX
ftr-314	196	100	a	a	DET
ftr-314	196	101	meaningful	meaningful	ADJ
ftr-314	196	102	distance	distance	NOUN
ftr-314	196	103	from	from	ADP
ftr-314	196	104	the	the	DET
ftr-314	196	105	area	area	NOUN
ftr-314	196	106	where	where	SCONJ
ftr-314	196	107	the	the	DET
ftr-314	196	108	taxpayer	taxpayer	NOUN
ftr-314	196	109	lives	live	VERB
ftr-314	196	110	and	and	CCONJ
ftr-314	196	111	normally	normally	ADV
ftr-314	196	112	works.26	works.26	VERB
ftr-314	196	113	the	the	DET
ftr-314	196	114	rationale	rationale	NOUN
ftr-314	196	115	for	for	ADP
ftr-314	196	116	permitting	permit	VERB
ftr-314	196	117	this	this	DET
ftr-314	196	118	exception	exception	NOUN
ftr-314	196	119	is	be	AUX
ftr-314	196	120	simple	simple	ADJ
ftr-314	196	121	:	:	PUNCT
ftr-314	196	122	“	"	PUNCT
ftr-314	196	123	it	it	PRON
ftr-314	196	124	is	be	AUX
ftr-314	196	125	not	not	PART
ftr-314	196	126	reasonable	reasonable	ADJ
ftr-314	196	127	to	to	PART
ftr-314	196	128	expect	expect	VERB
ftr-314	196	129	people	people	NOUN
ftr-314	196	130	to	to	PART
ftr-314	196	131	move	move	VERB
ftr-314	196	132	to	to	ADP
ftr-314	196	133	a	a	DET
ftr-314	196	134	distant	distant	ADJ
ftr-314	196	135	location	location	NOUN
ftr-314	196	136	when	when	SCONJ
ftr-314	196	137	a	a	DET
ftr-314	196	138	job	job	NOUN
ftr-314	196	139	is	be	AUX
ftr-314	196	140	foreseeably	foreseeably	ADV
ftr-314	196	141	of	of	ADP
ftr-314	196	142	limited	limited	ADJ
ftr-314	196	143	duration	duration	NOUN
ftr-314	196	144	.	.	PUNCT
ftr-314	197	1	”27	”27	ADV
ftr-314	197	2	to	to	PART
ftr-314	197	3	illustrate	illustrate	VERB
ftr-314	197	4	,	,	PUNCT
ftr-314	197	5	if	if	SCONJ
ftr-314	197	6	a	a	DET
ftr-314	197	7	taxpayer	taxpayer	NOUN
ftr-314	197	8	is	be	AUX
ftr-314	197	9	an	an	DET
ftr-314	197	10	accountant	accountant	NOUN
ftr-314	197	11	who	who	PRON
ftr-314	197	12	lives	live	VERB
ftr-314	197	13	and	and	CCONJ
ftr-314	197	14	works	work	VERB
ftr-314	197	15	in	in	ADP
ftr-314	197	16	new	new	PROPN
ftr-314	197	17	york	york	PROPN
ftr-314	197	18	city	city	PROPN
ftr-314	197	19	and	and	CCONJ
ftr-314	197	20	is	be	AUX
ftr-314	197	21	sent	send	VERB
ftr-314	197	22	on	on	ADP
ftr-314	197	23	a	a	DET
ftr-314	197	24	twomonth	twomonth	ADJ
ftr-314	197	25	assignment	assignment	NOUN
ftr-314	197	26	by	by	ADP
ftr-314	197	27	her	her	PRON
ftr-314	197	28	employer	employer	NOUN
ftr-314	197	29	to	to	PART
ftr-314	197	30	audit	audit	VERB
ftr-314	197	31	a	a	DET
ftr-314	197	32	client	client	NOUN
ftr-314	197	33	in	in	ADP
ftr-314	197	34	philadelphia	philadelphia	PROPN
ftr-314	197	35	,	,	PUNCT
ftr-314	197	36	then	then	ADV
ftr-314	197	37	she	she	PRON
ftr-314	197	38	may	may	AUX
ftr-314	197	39	categorize	categorize	VERB
ftr-314	197	40	her	her	PRON
ftr-314	197	41	travel	travel	NOUN
ftr-314	197	42	expenses	expense	NOUN
ftr-314	197	43	as	as	ADP
ftr-314	197	44	business	business	NOUN
ftr-314	197	45	rather	rather	ADV
ftr-314	197	46	than	than	ADP
ftr-314	197	47	personal	personal	ADJ
ftr-314	197	48	(	(	PUNCT
ftr-314	197	49	i.e.	i.e.	X
ftr-314	197	50	,	,	PUNCT
ftr-314	197	51	commuting	commuting	NOUN
ftr-314	197	52	)	)	PUNCT
ftr-314	197	53	in	in	ADP
ftr-314	197	54	nature.28	nature.28	NOUN
ftr-314	197	55	deduct	deduct	NOUN
ftr-314	197	56	travel	travel	NOUN
ftr-314	197	57	expenses	expense	NOUN
ftr-314	197	58	to	to	ADP
ftr-314	197	59	and	and	CCONJ
ftr-314	197	60	from	from	ADP
ftr-314	197	61	his	his	PRON
ftr-314	197	62	home	home	NOUN
ftr-314	197	63	)	)	PUNCT
ftr-314	197	64	;	;	PUNCT
ftr-314	197	65	beale	beale	PROPN
ftr-314	197	66	v.	v.	PROPN
ftr-314	197	67	commissioner	commissioner	PROPN
ftr-314	197	68	,	,	PUNCT
ftr-314	197	69	t.c	t.c	PROPN
ftr-314	197	70	.	.	PROPN
ftr-314	197	71	memo	memo	NOUN
ftr-314	197	72	.	.	PUNCT
ftr-314	198	1	2000	2000	NUM
ftr-314	198	2	-	-	SYM
ftr-314	198	3	158	158	NUM
ftr-314	198	4	(	(	PUNCT
ftr-314	198	5	same	same	ADJ
ftr-314	198	6	)	)	PUNCT
ftr-314	198	7	.	.	PUNCT
ftr-314	199	1	25	25	NUM
ftr-314	199	2	.	.	PUNCT
ftr-314	200	1	rev	rev	PROPN
ftr-314	200	2	.	.	PUNCT
ftr-314	201	1	rul	rul	PROPN
ftr-314	201	2	.	.	PROPN
ftr-314	202	1	190	190	NUM
ftr-314	202	2	,	,	PUNCT
ftr-314	202	3	1953	1953	NUM
ftr-314	202	4	-	-	SYM
ftr-314	202	5	2	2	NUM
ftr-314	202	6	c.b	c.b	PROPN
ftr-314	202	7	.	.	PROPN
ftr-314	202	8	303	303	NUM
ftr-314	202	9	.	.	PUNCT
ftr-314	203	1	in	in	ADP
ftr-314	203	2	revenue	revenue	NOUN
ftr-314	203	3	ruling	rule	VERB
ftr-314	203	4	99	99	NUM
ftr-314	203	5	-	-	SYM
ftr-314	203	6	7	7	NUM
ftr-314	203	7	,	,	PUNCT
ftr-314	203	8	1999	1999	NUM
ftr-314	203	9	-	-	SYM
ftr-314	203	10	1	1	NUM
ftr-314	203	11	c.b	c.b	PROPN
ftr-314	203	12	.	.	PROPN
ftr-314	203	13	361	361	NUM
ftr-314	203	14	,	,	PUNCT
ftr-314	203	15	the	the	DET
ftr-314	203	16	irs	irs	PROPN
ftr-314	203	17	,	,	PUNCT
ftr-314	203	18	too	too	ADV
ftr-314	203	19	,	,	PUNCT
ftr-314	203	20	added	add	VERB
ftr-314	203	21	a	a	DET
ftr-314	203	22	further	further	ADJ
ftr-314	203	23	refinement	refinement	NOUN
ftr-314	203	24	to	to	ADP
ftr-314	203	25	this	this	DET
ftr-314	203	26	exception	exception	NOUN
ftr-314	203	27	,	,	PUNCT
ftr-314	203	28	stating	state	VERB
ftr-314	203	29	thus	thus	ADV
ftr-314	203	30	:	:	PUNCT
ftr-314	203	31	“	"	PUNCT
ftr-314	203	32	a	a	DET
ftr-314	203	33	taxpayer	taxpayer	NOUN
ftr-314	203	34	.	.	PUNCT
ftr-314	203	35	.	.	PUNCT
ftr-314	203	36	.	.	PUNCT
ftr-314	204	1	may	may	AUX
ftr-314	204	2	deduct	deduct	VERB
ftr-314	204	3	daily	daily	ADJ
ftr-314	204	4	transportation	transportation	NOUN
ftr-314	204	5	expenses	expense	NOUN
ftr-314	204	6	incurred	incur	VERB
ftr-314	204	7	in	in	ADP
ftr-314	204	8	going	go	VERB
ftr-314	204	9	between	between	ADP
ftr-314	204	10	the	the	DET
ftr-314	204	11	taxpayer	taxpayer	NOUN
ftr-314	204	12	’s	’s	PART
ftr-314	204	13	residence	residence	NOUN
ftr-314	204	14	and	and	CCONJ
ftr-314	204	15	a	a	DET
ftr-314	204	16	temporary	temporary	ADJ
ftr-314	204	17	work	work	NOUN
ftr-314	204	18	location	location	NOUN
ftr-314	204	19	outside	outside	ADP
ftr-314	204	20	the	the	DET
ftr-314	204	21	metropolitan	metropolitan	ADJ
ftr-314	204	22	area	area	NOUN
ftr-314	204	23	where	where	SCONJ
ftr-314	204	24	the	the	DET
ftr-314	204	25	taxpayer	taxpayer	NOUN
ftr-314	204	26	lives	live	VERB
ftr-314	204	27	and	and	CCONJ
ftr-314	204	28	normally	normally	ADV
ftr-314	204	29	works	work	VERB
ftr-314	204	30	.	.	PUNCT
ftr-314	204	31	”	"	PUNCT
ftr-314	205	1	the	the	DET
ftr-314	205	2	revenue	revenue	NOUN
ftr-314	205	3	ruling	ruling	NOUN
ftr-314	205	4	defines	define	VERB
ftr-314	205	5	a	a	DET
ftr-314	205	6	temporary	temporary	ADJ
ftr-314	205	7	work	work	NOUN
ftr-314	205	8	location	location	NOUN
ftr-314	205	9	as	as	ADP
ftr-314	205	10	one	one	NUM
ftr-314	205	11	that	that	PRON
ftr-314	205	12	“	"	PUNCT
ftr-314	205	13	is	be	AUX
ftr-314	205	14	realistically	realistically	ADV
ftr-314	205	15	expected	expect	VERB
ftr-314	205	16	to	to	PART
ftr-314	205	17	last	last	VERB
ftr-314	205	18	(	(	PUNCT
ftr-314	205	19	and	and	CCONJ
ftr-314	205	20	does	do	AUX
ftr-314	205	21	in	in	ADP
ftr-314	205	22	fact	fact	NOUN
ftr-314	205	23	last	last	ADJ
ftr-314	205	24	)	)	PUNCT
ftr-314	205	25	for	for	ADP
ftr-314	205	26	1	1	NUM
ftr-314	205	27	year	year	NOUN
ftr-314	205	28	or	or	CCONJ
ftr-314	205	29	less	less	ADJ
ftr-314	205	30	.	.	PUNCT
ftr-314	205	31	”	"	PUNCT
ftr-314	206	1	26	26	NUM
ftr-314	206	2	.	.	PUNCT
ftr-314	207	1	rev	rev	PROPN
ftr-314	207	2	.	.	PUNCT
ftr-314	208	1	rul	rul	PROPN
ftr-314	208	2	.	.	PROPN
ftr-314	209	1	190	190	NUM
ftr-314	209	2	,	,	PUNCT
ftr-314	209	3	1953	1953	NUM
ftr-314	209	4	-	-	SYM
ftr-314	209	5	2	2	NUM
ftr-314	209	6	c.b	c.b	PROPN
ftr-314	209	7	.	.	PROPN
ftr-314	209	8	303	303	NUM
ftr-314	209	9	.	.	PUNCT
ftr-314	210	1	in	in	ADP
ftr-314	210	2	revenue	revenue	NOUN
ftr-314	210	3	ruling	rule	VERB
ftr-314	210	4	99	99	NUM
ftr-314	210	5	-	-	SYM
ftr-314	210	6	7	7	NUM
ftr-314	210	7	,	,	PUNCT
ftr-314	210	8	1999	1999	NUM
ftr-314	210	9	-	-	SYM
ftr-314	210	10	1	1	NUM
ftr-314	210	11	c.b	c.b	PROPN
ftr-314	210	12	.	.	PROPN
ftr-314	210	13	361	361	NUM
ftr-314	210	14	,	,	PUNCT
ftr-314	210	15	the	the	DET
ftr-314	210	16	irs	irs	PROPN
ftr-314	210	17	,	,	PUNCT
ftr-314	210	18	too	too	ADV
ftr-314	210	19	,	,	PUNCT
ftr-314	210	20	added	add	VERB
ftr-314	210	21	a	a	DET
ftr-314	210	22	further	further	ADJ
ftr-314	210	23	refinement	refinement	NOUN
ftr-314	210	24	to	to	ADP
ftr-314	210	25	this	this	DET
ftr-314	210	26	exception	exception	NOUN
ftr-314	210	27	,	,	PUNCT
ftr-314	210	28	stating	state	VERB
ftr-314	210	29	thus	thus	ADV
ftr-314	210	30	:	:	PUNCT
ftr-314	210	31	“	"	PUNCT
ftr-314	210	32	a	a	DET
ftr-314	210	33	taxpayer	taxpayer	NOUN
ftr-314	210	34	.	.	PUNCT
ftr-314	210	35	.	.	PUNCT
ftr-314	210	36	.	.	PUNCT
ftr-314	211	1	may	may	AUX
ftr-314	211	2	deduct	deduct	VERB
ftr-314	211	3	daily	daily	ADJ
ftr-314	211	4	transportation	transportation	NOUN
ftr-314	211	5	expenses	expense	NOUN
ftr-314	211	6	incurred	incur	VERB
ftr-314	211	7	in	in	ADP
ftr-314	211	8	going	go	VERB
ftr-314	211	9	between	between	ADP
ftr-314	211	10	the	the	DET
ftr-314	211	11	taxpayer	taxpayer	NOUN
ftr-314	211	12	’s	’s	PART
ftr-314	211	13	residence	residence	NOUN
ftr-314	211	14	and	and	CCONJ
ftr-314	211	15	a	a	DET
ftr-314	211	16	temporary	temporary	ADJ
ftr-314	211	17	work	work	NOUN
ftr-314	211	18	location	location	NOUN
ftr-314	211	19	outside	outside	ADP
ftr-314	211	20	the	the	DET
ftr-314	211	21	metropolitan	metropolitan	ADJ
ftr-314	211	22	area	area	NOUN
ftr-314	211	23	where	where	SCONJ
ftr-314	211	24	the	the	DET
ftr-314	211	25	taxpayer	taxpayer	NOUN
ftr-314	211	26	lives	live	VERB
ftr-314	211	27	and	and	CCONJ
ftr-314	211	28	normally	normally	ADV
ftr-314	211	29	works	work	VERB
ftr-314	211	30	.	.	PUNCT
ftr-314	211	31	”	"	PUNCT
ftr-314	212	1	the	the	DET
ftr-314	212	2	revenue	revenue	NOUN
ftr-314	212	3	ruling	ruling	NOUN
ftr-314	212	4	defines	define	VERB
ftr-314	212	5	a	a	DET
ftr-314	212	6	temporary	temporary	ADJ
ftr-314	212	7	work	work	NOUN
ftr-314	212	8	location	location	NOUN
ftr-314	212	9	as	as	ADP
ftr-314	212	10	one	one	NUM
ftr-314	212	11	that	that	PRON
ftr-314	212	12	“	"	PUNCT
ftr-314	212	13	is	be	AUX
ftr-314	212	14	realistically	realistically	ADV
ftr-314	212	15	expected	expect	VERB
ftr-314	212	16	to	to	PART
ftr-314	212	17	last	last	VERB
ftr-314	212	18	(	(	PUNCT
ftr-314	212	19	and	and	CCONJ
ftr-314	212	20	does	do	AUX
ftr-314	212	21	in	in	ADP
ftr-314	212	22	fact	fact	NOUN
ftr-314	212	23	last	last	ADJ
ftr-314	212	24	)	)	PUNCT
ftr-314	212	25	for	for	ADP
ftr-314	212	26	1	1	NUM
ftr-314	212	27	year	year	NOUN
ftr-314	212	28	or	or	CCONJ
ftr-314	212	29	less	less	ADJ
ftr-314	212	30	.	.	PUNCT
ftr-314	212	31	”	"	PUNCT
ftr-314	213	1	26	26	NUM
ftr-314	213	2	.	.	PUNCT
ftr-314	214	1	dahood	dahood	PROPN
ftr-314	214	2	v.	v.	PROPN
ftr-314	214	3	united	united	PROPN
ftr-314	214	4	states	states	PROPN
ftr-314	214	5	,	,	PUNCT
ftr-314	214	6	747	747	NUM
ftr-314	214	7	f.2d	f.2d	ADP
ftr-314	214	8	46	46	NUM
ftr-314	214	9	,	,	PUNCT
ftr-314	214	10	48	48	NUM
ftr-314	214	11	(	(	PUNCT
ftr-314	214	12	1st	1st	ADJ
ftr-314	214	13	cir	cir	NOUN
ftr-314	214	14	.	.	PUNCT
ftr-314	214	15	1984	1984	NUM
ftr-314	214	16	)	)	PUNCT
ftr-314	214	17	;	;	PUNCT
ftr-314	214	18	kasun	kasun	PROPN
ftr-314	214	19	v.	v.	PROPN
ftr-314	214	20	united	united	PROPN
ftr-314	214	21	states	states	PROPN
ftr-314	214	22	,	,	PUNCT
ftr-314	214	23	671	671	NUM
ftr-314	214	24	f.2d	f.2d	NOUN
ftr-314	214	25	1059	1059	NUM
ftr-314	214	26	,	,	PUNCT
ftr-314	214	27	1061	1061	NUM
ftr-314	214	28	(	(	PUNCT
ftr-314	214	29	7th	7th	ADJ
ftr-314	214	30	cir	cir	NOUN
ftr-314	214	31	.	.	PROPN
ftr-314	214	32	1982	1982	NUM
ftr-314	214	33	)	)	PUNCT
ftr-314	214	34	;	;	PUNCT
ftr-314	214	35	epperson	epperson	PROPN
ftr-314	214	36	v.	v.	PROPN
ftr-314	214	37	commissioner	commissioner	PROPN
ftr-314	214	38	,	,	PUNCT
ftr-314	214	39	t.c	t.c	PROPN
ftr-314	214	40	.	.	PROPN
ftr-314	214	41	memo	memo	NOUN
ftr-314	214	42	.	.	PUNCT
ftr-314	215	1	1985	1985	NUM
ftr-314	215	2	-	-	SYM
ftr-314	215	3	382	382	NUM
ftr-314	215	4	.	.	PUNCT
ftr-314	216	1	27	27	NUM
ftr-314	216	2	.	.	PUNCT
ftr-314	217	1	kasun	kasun	PROPN
ftr-314	217	2	,	,	PUNCT
ftr-314	217	3	671	671	NUM
ftr-314	217	4	f.2d	f.2d	NOUN
ftr-314	217	5	at	at	ADP
ftr-314	217	6	1061	1061	NUM
ftr-314	217	7	.	.	PUNCT
ftr-314	218	1	28	28	NUM
ftr-314	218	2	.	.	PUNCT
ftr-314	219	1	see	see	VERB
ftr-314	219	2	,	,	PUNCT
ftr-314	219	3	e.g.	e.g.	ADV
ftr-314	219	4	,	,	PUNCT
ftr-314	219	5	daiz	daiz	PROPN
ftr-314	219	6	v.	v.	PROPN
ftr-314	219	7	commissioner	commissioner	PROPN
ftr-314	219	8	,	,	PUNCT
ftr-314	219	9	t.c	t.c	PROPN
ftr-314	219	10	.	.	PROPN
ftr-314	219	11	memo	memo	NOUN
ftr-314	219	12	.	.	PUNCT
ftr-314	220	1	2002	2002	NUM
ftr-314	220	2	-	-	SYM
ftr-314	220	3	192	192	NUM
ftr-314	220	4	(	(	PUNCT
ftr-314	220	5	taxpayer	taxpayer	NOUN
ftr-314	220	6	who	who	PRON
ftr-314	220	7	lived	live	VERB
ftr-314	220	8	and	and	CCONJ
ftr-314	220	9	normally	normally	ADV
ftr-314	220	10	worked	work	VERB
ftr-314	220	11	in	in	ADP
ftr-314	220	12	stockton	stockton	PROPN
ftr-314	220	13	,	,	PUNCT
ftr-314	220	14	california	california	PROPN
ftr-314	220	15	,	,	PUNCT
ftr-314	220	16	and	and	CCONJ
ftr-314	220	17	,	,	PUNCT
ftr-314	220	18	for	for	ADP
ftr-314	220	19	work	work	NOUN
ftr-314	220	20	,	,	PUNCT
ftr-314	220	21	had	have	VERB
ftr-314	220	22	to	to	PART
ftr-314	220	23	travel	travel	VERB
ftr-314	220	24	to	to	ADP
ftr-314	220	25	428	428	NUM
ftr-314	220	26	florida	florida	PROPN
ftr-314	220	27	tax	tax	NOUN
ftr-314	220	28	review	review	NOUN
ftr-314	221	1	[	[	X
ftr-314	221	2	vol	vol	NOUN
ftr-314	221	3	.	.	PUNCT
ftr-314	222	1	14:10	14:10	NUM
ftr-314	222	2	exception	exception	NOUN
ftr-314	222	3	#	#	SYM
ftr-314	222	4	3	3	NUM
ftr-314	222	5	:	:	PUNCT
ftr-314	222	6	the	the	DET
ftr-314	222	7	regular	regular	ADJ
ftr-314	222	8	work	work	NOUN
ftr-314	222	9	location	location	NOUN
ftr-314	222	10	exception	exception	NOUN
ftr-314	222	11	(	(	PUNCT
ftr-314	222	12	one	one	NUM
ftr-314	222	13	employer	employer	NOUN
ftr-314	222	14	)	)	PUNCT
ftr-314	222	15	.	.	PUNCT
ftr-314	223	1	this	this	DET
ftr-314	223	2	exception	exception	NOUN
ftr-314	223	3	,	,	PUNCT
ftr-314	223	4	rooted	root	VERB
ftr-314	223	5	in	in	ADP
ftr-314	223	6	revenue	revenue	NOUN
ftr-314	223	7	ruling	rule	VERB
ftr-314	223	8	90	90	NUM
ftr-314	223	9	-	-	SYM
ftr-314	223	10	2329	2329	NUM
ftr-314	223	11	and	and	CCONJ
ftr-314	223	12	subsequently	subsequently	ADV
ftr-314	223	13	reformulated	reformulate	VERB
ftr-314	223	14	in	in	ADP
ftr-314	223	15	revenue	revenue	NOUN
ftr-314	223	16	ruling	rule	VERB
ftr-314	223	17	99	99	NUM
ftr-314	223	18	-	-	PUNCT
ftr-314	223	19	7,30	7,30	PROPN
ftr-314	223	20	provides	provide	VERB
ftr-314	223	21	as	as	SCONJ
ftr-314	223	22	follows	follow	VERB
ftr-314	223	23	:	:	PUNCT
ftr-314	223	24	“	"	PUNCT
ftr-314	223	25	if	if	SCONJ
ftr-314	223	26	a	a	DET
ftr-314	223	27	taxpayer	taxpayer	NOUN
ftr-314	223	28	has	have	VERB
ftr-314	223	29	one	one	NUM
ftr-314	223	30	or	or	CCONJ
ftr-314	223	31	more	more	ADV
ftr-314	223	32	regular	regular	ADJ
ftr-314	223	33	work	work	NOUN
ftr-314	223	34	locations	location	NOUN
ftr-314	223	35	away	away	ADV
ftr-314	223	36	from	from	ADP
ftr-314	223	37	the	the	DET
ftr-314	223	38	taxpayer	taxpayer	NOUN
ftr-314	223	39	’s	’s	PART
ftr-314	223	40	residence	residence	NOUN
ftr-314	223	41	,	,	PUNCT
ftr-314	223	42	the	the	DET
ftr-314	223	43	taxpayer	taxpayer	NOUN
ftr-314	223	44	may	may	AUX
ftr-314	223	45	deduct	deduct	VERB
ftr-314	223	46	daily	daily	ADJ
ftr-314	223	47	transportation	transportation	NOUN
ftr-314	223	48	expenses	expense	NOUN
ftr-314	223	49	incurred	incur	VERB
ftr-314	223	50	in	in	ADP
ftr-314	223	51	going	go	VERB
ftr-314	223	52	between	between	ADP
ftr-314	223	53	the	the	DET
ftr-314	223	54	taxpayer	taxpayer	NOUN
ftr-314	223	55	’s	’s	PART
ftr-314	223	56	residence	residence	NOUN
ftr-314	223	57	and	and	CCONJ
ftr-314	223	58	a	a	DET
ftr-314	223	59	temporary	temporary	ADJ
ftr-314	223	60	work	work	NOUN
ftr-314	223	61	location	location	NOUN
ftr-314	223	62	in	in	ADP
ftr-314	223	63	the	the	DET
ftr-314	223	64	same	same	ADJ
ftr-314	223	65	trade	trade	NOUN
ftr-314	223	66	or	or	CCONJ
ftr-314	223	67	business	business	NOUN
ftr-314	223	68	,	,	PUNCT
ftr-314	223	69	regardless	regardless	ADV
ftr-314	223	70	of	of	ADP
ftr-314	223	71	the	the	DET
ftr-314	223	72	distance	distance	NOUN
ftr-314	223	73	.	.	PUNCT
ftr-314	223	74	”	"	PUNCT
ftr-314	224	1	revenue	revenue	NOUN
ftr-314	224	2	ruling	rule	VERB
ftr-314	224	3	90	90	NUM
ftr-314	224	4	-	-	SYM
ftr-314	224	5	23	23	NUM
ftr-314	224	6	defines	define	VERB
ftr-314	224	7	a	a	DET
ftr-314	224	8	“	"	PUNCT
ftr-314	224	9	temporary	temporary	ADJ
ftr-314	224	10	”	"	PUNCT
ftr-314	224	11	work	work	NOUN
ftr-314	224	12	location	location	NOUN
ftr-314	224	13	as	as	ADP
ftr-314	224	14	one	one	NUM
ftr-314	224	15	at	at	ADP
ftr-314	224	16	which	which	PRON
ftr-314	224	17	the	the	DET
ftr-314	224	18	taxpayer	taxpayer	NOUN
ftr-314	224	19	performs	perform	VERB
ftr-314	224	20	services	service	NOUN
ftr-314	224	21	on	on	ADP
ftr-314	224	22	an	an	DET
ftr-314	224	23	irregular	irregular	ADJ
ftr-314	224	24	or	or	CCONJ
ftr-314	224	25	short	short	ADJ
ftr-314	224	26	-	-	PUNCT
ftr-314	224	27	term	term	NOUN
ftr-314	224	28	(	(	PUNCT
ftr-314	224	29	i.e.	i.e.	X
ftr-314	224	30	,	,	PUNCT
ftr-314	224	31	generally	generally	ADV
ftr-314	224	32	a	a	DET
ftr-314	224	33	matter	matter	NOUN
ftr-314	224	34	of	of	ADP
ftr-314	224	35	days	day	NOUN
ftr-314	224	36	or	or	CCONJ
ftr-314	224	37	weeks	week	NOUN
ftr-314	224	38	)	)	PUNCT
ftr-314	224	39	basis.31	basis.31	NOUN
ftr-314	224	40	for	for	ADP
ftr-314	224	41	example	example	NOUN
ftr-314	224	42	,	,	PUNCT
ftr-314	224	43	a	a	DET
ftr-314	224	44	contractor	contractor	NOUN
ftr-314	224	45	who	who	PRON
ftr-314	224	46	spends	spend	VERB
ftr-314	224	47	approximately	approximately	ADV
ftr-314	224	48	25	25	NUM
ftr-314	224	49	percent	percent	NOUN
ftr-314	224	50	of	of	ADP
ftr-314	224	51	his	his	PRON
ftr-314	224	52	time	time	NOUN
ftr-314	224	53	at	at	ADP
ftr-314	224	54	his	his	PRON
ftr-314	224	55	office	office	NOUN
ftr-314	224	56	and	and	CCONJ
ftr-314	224	57	,	,	PUNCT
ftr-314	224	58	with	with	ADP
ftr-314	224	59	respect	respect	NOUN
ftr-314	224	60	to	to	ADP
ftr-314	224	61	the	the	DET
ftr-314	224	62	balance	balance	NOUN
ftr-314	224	63	of	of	ADP
ftr-314	224	64	his	his	PRON
ftr-314	224	65	time	time	NOUN
ftr-314	224	66	,	,	PUNCT
ftr-314	224	67	regularly	regularly	ADV
ftr-314	224	68	travels	travel	VERB
ftr-314	224	69	to	to	ADP
ftr-314	224	70	various	various	ADJ
ftr-314	224	71	job	job	NOUN
ftr-314	224	72	sites	site	NOUN
ftr-314	224	73	from	from	ADP
ftr-314	224	74	his	his	PRON
ftr-314	224	75	residence	residence	NOUN
ftr-314	224	76	may	may	AUX
ftr-314	224	77	deduct	deduct	VERB
ftr-314	224	78	the	the	DET
ftr-314	224	79	costs	cost	NOUN
ftr-314	224	80	associated	associate	VERB
ftr-314	224	81	with	with	ADP
ftr-314	224	82	the	the	DET
ftr-314	224	83	latter	latter	ADJ
ftr-314	224	84	trips.32	trips.32	PROPN
ftr-314	224	85	exception	exception	NOUN
ftr-314	224	86	#	#	SYM
ftr-314	224	87	4	4	NUM
ftr-314	224	88	:	:	PUNCT
ftr-314	224	89	the	the	DET
ftr-314	224	90	regular	regular	ADJ
ftr-314	224	91	work	work	NOUN
ftr-314	224	92	location	location	NOUN
ftr-314	224	93	exception	exception	NOUN
ftr-314	224	94	(	(	PUNCT
ftr-314	224	95	two	two	NUM
ftr-314	224	96	or	or	CCONJ
ftr-314	224	97	more	more	ADJ
ftr-314	224	98	employers	employer	NOUN
ftr-314	224	99	)	)	PUNCT
ftr-314	224	100	.	.	PUNCT
ftr-314	225	1	if	if	SCONJ
ftr-314	225	2	a	a	DET
ftr-314	225	3	taxpayer	taxpayer	NOUN
ftr-314	225	4	works	work	VERB
ftr-314	225	5	at	at	ADP
ftr-314	225	6	two	two	NUM
ftr-314	225	7	(	(	PUNCT
ftr-314	225	8	or	or	CCONJ
ftr-314	225	9	more	more	ADJ
ftr-314	225	10	)	)	PUNCT
ftr-314	225	11	different	different	ADJ
ftr-314	225	12	places	place	NOUN
ftr-314	225	13	in	in	ADP
ftr-314	225	14	a	a	DET
ftr-314	225	15	day	day	NOUN
ftr-314	225	16	,	,	PUNCT
ftr-314	225	17	the	the	DET
ftr-314	225	18	courts	court	NOUN
ftr-314	225	19	have	have	AUX
ftr-314	225	20	held	hold	VERB
ftr-314	225	21	that	that	SCONJ
ftr-314	225	22	the	the	DET
ftr-314	225	23	taxpayer	taxpayer	NOUN
ftr-314	225	24	may	may	AUX
ftr-314	225	25	deduct	deduct	VERB
ftr-314	225	26	the	the	DET
ftr-314	225	27	costs	cost	NOUN
ftr-314	225	28	of	of	ADP
ftr-314	225	29	getting	get	VERB
ftr-314	225	30	from	from	ADP
ftr-314	225	31	one	one	NUM
ftr-314	225	32	place	place	NOUN
ftr-314	225	33	to	to	ADP
ftr-314	225	34	the	the	DET
ftr-314	225	35	other,33	other,33	NOUN
ftr-314	225	36	and	and	CCONJ
ftr-314	225	37	the	the	DET
ftr-314	225	38	irs	irs	PROPN
ftr-314	225	39	generally	generally	ADV
ftr-314	225	40	concurs.34	concurs.34	VERB
ftr-314	225	41	for	for	ADP
ftr-314	225	42	example	example	NOUN
ftr-314	225	43	,	,	PUNCT
ftr-314	225	44	if	if	SCONJ
ftr-314	225	45	a	a	DET
ftr-314	225	46	lawyer	lawyer	NOUN
ftr-314	225	47	teaches	teach	VERB
ftr-314	225	48	at	at	ADP
ftr-314	225	49	a	a	DET
ftr-314	225	50	law	law	NOUN
ftr-314	225	51	school	school	NOUN
ftr-314	225	52	and	and	CCONJ
ftr-314	225	53	also	also	ADV
ftr-314	225	54	maintains	maintain	VERB
ftr-314	225	55	a	a	DET
ftr-314	225	56	private	private	ADJ
ftr-314	225	57	practice	practice	NOUN
ftr-314	225	58	at	at	ADP
ftr-314	225	59	a	a	DET
ftr-314	225	60	different	different	ADJ
ftr-314	225	61	location	location	NOUN
ftr-314	225	62	,	,	PUNCT
ftr-314	225	63	the	the	DET
ftr-314	225	64	travel	travel	NOUN
ftr-314	225	65	expenses	expense	NOUN
ftr-314	225	66	that	that	PRON
ftr-314	225	67	the	the	DET
ftr-314	225	68	lawyer	lawyer	NOUN
ftr-314	225	69	incurs	incur	VERB
ftr-314	225	70	in	in	ADP
ftr-314	225	71	going	go	VERB
ftr-314	225	72	from	from	ADP
ftr-314	225	73	the	the	DET
ftr-314	225	74	school	school	NOUN
ftr-314	225	75	to	to	ADP
ftr-314	225	76	his	his	PRON
ftr-314	225	77	private	private	ADJ
ftr-314	225	78	practice	practice	NOUN
ftr-314	225	79	law	law	NOUN
ftr-314	225	80	office	office	NOUN
ftr-314	225	81	and	and	CCONJ
ftr-314	225	82	vice	vice	NOUN
ftr-314	225	83	versa	versa	ADV
ftr-314	225	84	are	be	AUX
ftr-314	225	85	deemed	deem	VERB
ftr-314	225	86	business	business	NOUN
ftr-314	225	87	in	in	ADP
ftr-314	225	88	nature	nature	NOUN
ftr-314	225	89	.	.	PUNCT
ftr-314	226	1	2	2	X
ftr-314	226	2	.	.	X
ftr-314	226	3	confusion	confusion	NOUN
ftr-314	226	4	surrounding	surround	VERB
ftr-314	226	5	exceptions	exception	NOUN
ftr-314	226	6	in	in	ADP
ftr-314	226	7	theory	theory	NOUN
ftr-314	226	8	,	,	PUNCT
ftr-314	226	9	for	for	ADP
ftr-314	226	10	tax	tax	NOUN
ftr-314	226	11	purposes	purpose	NOUN
ftr-314	226	12	,	,	PUNCT
ftr-314	226	13	the	the	DET
ftr-314	226	14	general	general	ADJ
ftr-314	226	15	rule	rule	NOUN
ftr-314	226	16	coupled	couple	VERB
ftr-314	226	17	with	with	ADP
ftr-314	226	18	these	these	DET
ftr-314	226	19	four	four	NUM
ftr-314	226	20	exceptions	exception	NOUN
ftr-314	226	21	constitutes	constitute	VERB
ftr-314	226	22	a	a	DET
ftr-314	226	23	viable	viable	ADJ
ftr-314	226	24	framework	framework	NOUN
ftr-314	226	25	for	for	SCONJ
ftr-314	226	26	taxpayers	taxpayer	NOUN
ftr-314	226	27	to	to	PART
ftr-314	226	28	account	account	VERB
ftr-314	226	29	for	for	ADP
ftr-314	226	30	how	how	SCONJ
ftr-314	226	31	to	to	PART
ftr-314	226	32	treat	treat	VERB
ftr-314	226	33	their	their	PRON
ftr-314	226	34	automobile	automobile	NOUN
ftr-314	226	35	expenses	expense	NOUN
ftr-314	226	36	.	.	PUNCT
ftr-314	227	1	but	but	CCONJ
ftr-314	227	2	when	when	SCONJ
ftr-314	227	3	taxpayers	taxpayer	NOUN
ftr-314	227	4	actually	actually	ADV
ftr-314	227	5	confront	confront	VERB
ftr-314	227	6	these	these	DET
ftr-314	227	7	exceptions	exception	NOUN
ftr-314	227	8	,	,	PUNCT
ftr-314	227	9	they	they	PRON
ftr-314	227	10	get	get	AUX
ftr-314	227	11	lost	lose	VERB
ftr-314	227	12	in	in	ADP
ftr-314	227	13	their	their	PRON
ftr-314	227	14	applications	application	NOUN
ftr-314	227	15	and	and	CCONJ
ftr-314	227	16	mired	mire	VERB
ftr-314	227	17	in	in	ADP
ftr-314	227	18	their	their	PRON
ftr-314	227	19	subtleties	subtlety	NOUN
ftr-314	227	20	.	.	PUNCT
ftr-314	228	1	consider	consider	VERB
ftr-314	228	2	the	the	DET
ftr-314	228	3	confusion	confusion	NOUN
ftr-314	228	4	that	that	PRON
ftr-314	228	5	each	each	DET
ftr-314	228	6	exception	exception	NOUN
ftr-314	228	7	engenders	engender	NOUN
ftr-314	228	8	.	.	PUNCT
ftr-314	229	1	novato	novato	PROPN
ftr-314	229	2	,	,	PUNCT
ftr-314	229	3	napa	napa	ADJ
ftr-314	229	4	,	,	PUNCT
ftr-314	229	5	and	and	CCONJ
ftr-314	229	6	yuba	yuba	PROPN
ftr-314	229	7	city	city	NOUN
ftr-314	229	8	—	—	PUNCT
ftr-314	229	9	round	round	ADJ
ftr-314	229	10	-	-	PUNCT
ftr-314	229	11	trip	trip	NOUN
ftr-314	229	12	distances	distance	NOUN
ftr-314	229	13	of	of	ADP
ftr-314	229	14	171	171	NUM
ftr-314	229	15	,	,	PUNCT
ftr-314	229	16	141	141	NUM
ftr-314	229	17	,	,	PUNCT
ftr-314	229	18	and	and	CCONJ
ftr-314	229	19	174	174	NUM
ftr-314	229	20	miles	mile	NOUN
ftr-314	229	21	,	,	PUNCT
ftr-314	229	22	respectively	respectively	ADV
ftr-314	229	23	—	—	PUNCT
ftr-314	229	24	could	could	AUX
ftr-314	229	25	treat	treat	VERB
ftr-314	229	26	such	such	ADJ
ftr-314	229	27	trips	trip	NOUN
ftr-314	229	28	as	as	ADP
ftr-314	229	29	noncommuting	noncommute	VERB
ftr-314	229	30	in	in	ADP
ftr-314	229	31	nature	nature	NOUN
ftr-314	229	32	)	)	PUNCT
ftr-314	229	33	.	.	PUNCT
ftr-314	230	1	29	29	NUM
ftr-314	230	2	.	.	PUNCT
ftr-314	231	1	rev	rev	PROPN
ftr-314	231	2	.	.	PUNCT
ftr-314	232	1	rul	rul	PROPN
ftr-314	232	2	.	.	PUNCT
ftr-314	233	1	90	90	NUM
ftr-314	233	2	-	-	SYM
ftr-314	233	3	23	23	NUM
ftr-314	233	4	,	,	PUNCT
ftr-314	233	5	1990	1990	NUM
ftr-314	233	6	-	-	SYM
ftr-314	233	7	1	1	NUM
ftr-314	233	8	c.b	c.b	PROPN
ftr-314	233	9	.	.	PROPN
ftr-314	234	1	at	at	ADP
ftr-314	234	2	29	29	NUM
ftr-314	234	3	.	.	PUNCT
ftr-314	234	4	30	30	NUM
ftr-314	234	5	.	.	PUNCT
ftr-314	234	6	rev	rev	PROPN
ftr-314	234	7	.	.	PUNCT
ftr-314	234	8	rul	rul	PROPN
ftr-314	234	9	.	.	PUNCT
ftr-314	235	1	99	99	NUM
ftr-314	235	2	-	-	SYM
ftr-314	235	3	7	7	NUM
ftr-314	235	4	,	,	PUNCT
ftr-314	235	5	1999	1999	NUM
ftr-314	235	6	-	-	SYM
ftr-314	235	7	1	1	NUM
ftr-314	235	8	c.b	c.b	PROPN
ftr-314	235	9	.	.	PROPN
ftr-314	236	1	at	at	ADP
ftr-314	236	2	362	362	NUM
ftr-314	236	3	.	.	PUNCT
ftr-314	236	4	31	31	NUM
ftr-314	236	5	.	.	PUNCT
ftr-314	237	1	rev	rev	PROPN
ftr-314	237	2	.	.	PUNCT
ftr-314	238	1	rul	rul	PROPN
ftr-314	238	2	.	.	PUNCT
ftr-314	239	1	90	90	NUM
ftr-314	239	2	-	-	SYM
ftr-314	239	3	23	23	NUM
ftr-314	239	4	,	,	PUNCT
ftr-314	239	5	1990	1990	NUM
ftr-314	239	6	-	-	SYM
ftr-314	239	7	1	1	NUM
ftr-314	239	8	c.b	c.b	PROPN
ftr-314	239	9	.	.	PROPN
ftr-314	240	1	at	at	ADP
ftr-314	240	2	29	29	NUM
ftr-314	240	3	.	.	PUNCT
ftr-314	240	4	32	32	NUM
ftr-314	240	5	.	.	PUNCT
ftr-314	241	1	see	see	VERB
ftr-314	241	2	,	,	PUNCT
ftr-314	241	3	e.g.	e.g.	ADV
ftr-314	241	4	,	,	PUNCT
ftr-314	241	5	priv	priv	NOUN
ftr-314	241	6	.	.	PUNCT
ftr-314	242	1	ltr	ltr	PROPN
ftr-314	242	2	.	.	PUNCT
ftr-314	243	1	rul	rul	PROPN
ftr-314	243	2	.	.	PUNCT
ftr-314	244	1	98	98	NUM
ftr-314	244	2	-	-	SYM
ftr-314	244	3	06	06	NUM
ftr-314	244	4	-	-	SYM
ftr-314	244	5	007	007	NUM
ftr-314	244	6	(	(	PUNCT
ftr-314	244	7	exploring	explore	VERB
ftr-314	244	8	the	the	DET
ftr-314	244	9	tax	tax	NOUN
ftr-314	244	10	consequences	consequence	NOUN
ftr-314	244	11	associated	associate	VERB
ftr-314	244	12	with	with	ADP
ftr-314	244	13	a	a	DET
ftr-314	244	14	similar	similar	ADJ
ftr-314	244	15	arrangement	arrangement	NOUN
ftr-314	244	16	)	)	PUNCT
ftr-314	244	17	.	.	PUNCT
ftr-314	245	1	33	33	NUM
ftr-314	245	2	.	.	PUNCT
ftr-314	246	1	see	see	VERB
ftr-314	246	2	,	,	PUNCT
ftr-314	246	3	e.g.	e.g.	ADV
ftr-314	246	4	,	,	PUNCT
ftr-314	246	5	el	el	PROPN
ftr-314	246	6	v.	v.	PROPN
ftr-314	246	7	commissioner	commissioner	PROPN
ftr-314	246	8	,	,	PUNCT
ftr-314	246	9	t.c	t.c	PROPN
ftr-314	246	10	.	.	PROPN
ftr-314	246	11	memo	memo	NOUN
ftr-314	246	12	.	.	PUNCT
ftr-314	247	1	1990	1990	NUM
ftr-314	247	2	-	-	SYM
ftr-314	247	3	182	182	NUM
ftr-314	247	4	,	,	PUNCT
ftr-314	247	5	aff’d	aff’d	VERB
ftr-314	247	6	without	without	ADP
ftr-314	247	7	op	op	NOUN
ftr-314	247	8	.	.	PUNCT
ftr-314	248	1	,	,	PUNCT
ftr-314	248	2	980	980	NUM
ftr-314	248	3	f.2d	f.2d	NUM
ftr-314	248	4	723	723	NUM
ftr-314	248	5	(	(	PUNCT
ftr-314	248	6	3d	3d	NUM
ftr-314	248	7	cir	cir	NOUN
ftr-314	248	8	.	.	PROPN
ftr-314	248	9	1990	1990	NUM
ftr-314	248	10	)	)	PUNCT
ftr-314	248	11	(	(	PUNCT
ftr-314	248	12	travel	travel	NOUN
ftr-314	248	13	expenses	expense	NOUN
ftr-314	248	14	incurred	incur	VERB
ftr-314	248	15	by	by	ADP
ftr-314	248	16	police	police	NOUN
ftr-314	248	17	officer	officer	NOUN
ftr-314	248	18	traveling	travel	VERB
ftr-314	248	19	between	between	ADP
ftr-314	248	20	his	his	PRON
ftr-314	248	21	principal	principal	ADJ
ftr-314	248	22	place	place	NOUN
ftr-314	248	23	of	of	ADP
ftr-314	248	24	employment	employment	NOUN
ftr-314	248	25	at	at	ADP
ftr-314	248	26	the	the	DET
ftr-314	248	27	police	police	NOUN
ftr-314	248	28	department	department	NOUN
ftr-314	248	29	and	and	CCONJ
ftr-314	248	30	his	his	PRON
ftr-314	248	31	parttime	parttime	NOUN
ftr-314	248	32	security	security	NOUN
ftr-314	248	33	jobs	job	NOUN
ftr-314	248	34	at	at	ADP
ftr-314	248	35	a	a	DET
ftr-314	248	36	hospital	hospital	NOUN
ftr-314	248	37	and	and	CCONJ
ftr-314	248	38	a	a	DET
ftr-314	248	39	supermarket	supermarket	NOUN
ftr-314	248	40	were	be	AUX
ftr-314	248	41	business	business	NOUN
ftr-314	248	42	rather	rather	ADV
ftr-314	248	43	than	than	ADP
ftr-314	248	44	personal	personal	ADJ
ftr-314	248	45	in	in	ADP
ftr-314	248	46	nature	nature	NOUN
ftr-314	248	47	)	)	PUNCT
ftr-314	248	48	.	.	PUNCT
ftr-314	249	1	34	34	NUM
ftr-314	249	2	.	.	PUNCT
ftr-314	250	1	rev	rev	PROPN
ftr-314	250	2	.	.	PUNCT
ftr-314	250	3	rul	rul	NOUN
ftr-314	250	4	.	.	PUNCT
ftr-314	251	1	55	55	NUM
ftr-314	251	2	-	-	SYM
ftr-314	251	3	109	109	NUM
ftr-314	251	4	,	,	PUNCT
ftr-314	251	5	1955	1955	NUM
ftr-314	251	6	-	-	SYM
ftr-314	251	7	1	1	NUM
ftr-314	251	8	c.b	c.b	PROPN
ftr-314	251	9	.	.	PROPN
ftr-314	251	10	261	261	NUM
ftr-314	251	11	;	;	PUNCT
ftr-314	251	12	irs	irs	PROPN
ftr-314	251	13	pub	pub	NOUN
ftr-314	251	14	no	no	NOUN
ftr-314	251	15	.	.	PUNCT
ftr-314	252	1	463	463	NUM
ftr-314	252	2	,	,	PUNCT
ftr-314	252	3	at	at	ADP
ftr-314	252	4	14	14	NUM
ftr-314	252	5	(	(	PUNCT
ftr-314	252	6	2009	2009	NUM
ftr-314	252	7	)	)	PUNCT
ftr-314	252	8	.	.	PUNCT
ftr-314	253	1	2013	2013	NUM
ftr-314	253	2	]	]	PUNCT
ftr-314	253	3	the	the	DET
ftr-314	253	4	internal	internal	PROPN
ftr-314	253	5	revenue	revenue	NOUN
ftr-314	253	6	code	code	NOUN
ftr-314	253	7	and	and	CCONJ
ftr-314	253	8	automobiles	automobile	VERB
ftr-314	253	9	429	429	NUM
ftr-314	253	10	first	first	ADJ
ftr-314	253	11	,	,	PUNCT
ftr-314	253	12	in	in	ADP
ftr-314	253	13	this	this	DET
ftr-314	253	14	day	day	NOUN
ftr-314	253	15	and	and	CCONJ
ftr-314	253	16	age	age	NOUN
ftr-314	253	17	,	,	PUNCT
ftr-314	253	18	most	most	ADJ
ftr-314	253	19	taxpayers	taxpayer	NOUN
ftr-314	253	20	perform	perform	VERB
ftr-314	253	21	some	some	DET
ftr-314	253	22	work	work	NOUN
ftr-314	253	23	tasks	task	NOUN
ftr-314	253	24	from	from	ADP
ftr-314	253	25	home.35	home.35	NOUN
ftr-314	253	26	they	they	PRON
ftr-314	253	27	regularly	regularly	ADV
ftr-314	253	28	log	log	VERB
ftr-314	253	29	on	on	ADP
ftr-314	253	30	to	to	ADP
ftr-314	253	31	their	their	PRON
ftr-314	253	32	computers	computer	NOUN
ftr-314	253	33	and/or	and/or	CCONJ
ftr-314	253	34	use	use	VERB
ftr-314	253	35	their	their	PRON
ftr-314	253	36	smartphones	smartphone	NOUN
ftr-314	253	37	to	to	PART
ftr-314	253	38	stay	stay	VERB
ftr-314	253	39	in	in	ADP
ftr-314	253	40	constant	constant	ADJ
ftr-314	253	41	touch	touch	NOUN
ftr-314	253	42	with	with	ADP
ftr-314	253	43	their	their	PRON
ftr-314	253	44	offices	office	NOUN
ftr-314	253	45	.	.	PUNCT
ftr-314	254	1	in	in	ADP
ftr-314	254	2	other	other	ADJ
ftr-314	254	3	words	word	NOUN
ftr-314	254	4	,	,	PUNCT
ftr-314	254	5	for	for	ADP
ftr-314	254	6	many	many	ADJ
ftr-314	254	7	taxpayers	taxpayer	NOUN
ftr-314	254	8	,	,	PUNCT
ftr-314	254	9	their	their	PRON
ftr-314	254	10	homes	home	NOUN
ftr-314	254	11	have	have	AUX
ftr-314	254	12	become	become	VERB
ftr-314	254	13	an	an	DET
ftr-314	254	14	extension	extension	NOUN
ftr-314	254	15	of	of	ADP
ftr-314	254	16	their	their	PRON
ftr-314	254	17	offices	office	NOUN
ftr-314	254	18	.	.	PUNCT
ftr-314	255	1	what	what	PRON
ftr-314	255	2	many	many	ADJ
ftr-314	255	3	of	of	ADP
ftr-314	255	4	these	these	DET
ftr-314	255	5	same	same	ADJ
ftr-314	255	6	taxpayers	taxpayer	NOUN
ftr-314	255	7	do	do	AUX
ftr-314	255	8	not	not	PART
ftr-314	255	9	realize	realize	VERB
ftr-314	255	10	is	be	AUX
ftr-314	255	11	the	the	DET
ftr-314	255	12	fact	fact	NOUN
ftr-314	255	13	that	that	SCONJ
ftr-314	255	14	,	,	PUNCT
ftr-314	255	15	although	although	SCONJ
ftr-314	255	16	they	they	PRON
ftr-314	255	17	do	do	VERB
ftr-314	255	18	some	some	DET
ftr-314	255	19	work	work	NOUN
ftr-314	255	20	each	each	DET
ftr-314	255	21	day	day	NOUN
ftr-314	255	22	from	from	ADP
ftr-314	255	23	home	home	NOUN
ftr-314	255	24	or	or	CCONJ
ftr-314	255	25	even	even	ADV
ftr-314	255	26	may	may	AUX
ftr-314	255	27	work	work	VERB
ftr-314	255	28	a	a	DET
ftr-314	255	29	whole	whole	ADJ
ftr-314	255	30	day	day	NOUN
ftr-314	255	31	or	or	CCONJ
ftr-314	255	32	two	two	NUM
ftr-314	255	33	weekly	weekly	NOUN
ftr-314	255	34	from	from	ADP
ftr-314	255	35	home	home	NOUN
ftr-314	255	36	,	,	PUNCT
ftr-314	255	37	this	this	DET
ftr-314	255	38	activity	activity	NOUN
ftr-314	255	39	does	do	AUX
ftr-314	255	40	not	not	PART
ftr-314	255	41	transform	transform	VERB
ftr-314	255	42	their	their	PRON
ftr-314	255	43	home	home	NOUN
ftr-314	255	44	into	into	ADP
ftr-314	255	45	a	a	DET
ftr-314	255	46	principal	principal	ADJ
ftr-314	255	47	place	place	NOUN
ftr-314	255	48	of	of	ADP
ftr-314	255	49	business	business	NOUN
ftr-314	255	50	qualifying	qualify	VERB
ftr-314	255	51	them	they	PRON
ftr-314	255	52	for	for	ADP
ftr-314	255	53	the	the	DET
ftr-314	255	54	first	first	ADJ
ftr-314	255	55	exception.36	exception.36	NOUN
ftr-314	255	56	second	second	ADJ
ftr-314	255	57	,	,	PUNCT
ftr-314	255	58	as	as	SCONJ
ftr-314	255	59	the	the	DET
ftr-314	255	60	global	global	PROPN
ftr-314	255	61	business	business	NOUN
ftr-314	255	62	environment	environment	NOUN
ftr-314	255	63	becomes	become	VERB
ftr-314	255	64	more	more	ADV
ftr-314	255	65	competitive	competitive	ADJ
ftr-314	255	66	,	,	PUNCT
ftr-314	255	67	it	it	PRON
ftr-314	255	68	has	have	AUX
ftr-314	255	69	become	become	VERB
ftr-314	255	70	standard	standard	ADJ
ftr-314	255	71	fare	fare	NOUN
ftr-314	255	72	for	for	SCONJ
ftr-314	255	73	taxpayers	taxpayer	NOUN
ftr-314	255	74	to	to	PART
ftr-314	255	75	go	go	VERB
ftr-314	255	76	to	to	ADP
ftr-314	255	77	temporary	temporary	ADJ
ftr-314	255	78	work	work	NOUN
ftr-314	255	79	sites	site	NOUN
ftr-314	255	80	to	to	PART
ftr-314	255	81	perform	perform	VERB
ftr-314	255	82	services	service	NOUN
ftr-314	255	83	.	.	PUNCT
ftr-314	256	1	some	some	PRON
ftr-314	256	2	of	of	ADP
ftr-314	256	3	these	these	DET
ftr-314	256	4	work	work	NOUN
ftr-314	256	5	sites	site	NOUN
ftr-314	256	6	are	be	AUX
ftr-314	256	7	in	in	ADP
ftr-314	256	8	fairly	fairly	ADV
ftr-314	256	9	close	close	ADJ
ftr-314	256	10	proximity	proximity	NOUN
ftr-314	256	11	to	to	ADP
ftr-314	256	12	where	where	SCONJ
ftr-314	256	13	taxpayers	taxpayer	NOUN
ftr-314	256	14	are	be	AUX
ftr-314	256	15	currently	currently	ADV
ftr-314	256	16	employed	employ	VERB
ftr-314	256	17	;	;	PUNCT
ftr-314	256	18	some	some	PRON
ftr-314	256	19	are	be	AUX
ftr-314	256	20	not	not	PART
ftr-314	256	21	.	.	PUNCT
ftr-314	257	1	absent	absent	ADJ
ftr-314	257	2	a	a	DET
ftr-314	257	3	clear	clear	ADJ
ftr-314	257	4	definition	definition	NOUN
ftr-314	257	5	of	of	ADP
ftr-314	257	6	the	the	DET
ftr-314	257	7	term	term	NOUN
ftr-314	257	8	distant	distant	ADJ
ftr-314	257	9	,	,	PUNCT
ftr-314	257	10	taxpayers	taxpayer	NOUN
ftr-314	257	11	do	do	AUX
ftr-314	257	12	not	not	PART
ftr-314	257	13	know	know	VERB
ftr-314	257	14	exactly	exactly	ADV
ftr-314	257	15	when	when	SCONJ
ftr-314	257	16	the	the	DET
ftr-314	257	17	second	second	ADJ
ftr-314	257	18	exception	exception	NOUN
ftr-314	257	19	applies	apply	VERB
ftr-314	257	20	and	and	CCONJ
ftr-314	257	21	often	often	ADV
ftr-314	257	22	benightedly	benightedly	ADV
ftr-314	257	23	think	think	VERB
ftr-314	257	24	that	that	SCONJ
ftr-314	257	25	once	once	SCONJ
ftr-314	257	26	they	they	PRON
ftr-314	257	27	leave	leave	VERB
ftr-314	257	28	their	their	PRON
ftr-314	257	29	driveways	driveway	NOUN
ftr-314	257	30	,	,	PUNCT
ftr-314	257	31	the	the	DET
ftr-314	257	32	automobile	automobile	NOUN
ftr-314	257	33	expenses	expense	VERB
ftr-314	257	34	that	that	PRON
ftr-314	257	35	they	they	PRON
ftr-314	257	36	incur	incur	VERB
ftr-314	257	37	are	be	AUX
ftr-314	257	38	automatically	automatically	ADV
ftr-314	257	39	business	business	NOUN
ftr-314	257	40	in	in	ADP
ftr-314	257	41	nature.37	nature.37	PROPN
ftr-314	257	42	third	third	NOUN
ftr-314	257	43	,	,	PUNCT
ftr-314	257	44	throughout	throughout	ADP
ftr-314	257	45	a	a	DET
ftr-314	257	46	particular	particular	ADJ
ftr-314	257	47	year	year	NOUN
ftr-314	257	48	,	,	PUNCT
ftr-314	257	49	taxpayers	taxpayer	NOUN
ftr-314	257	50	may	may	AUX
ftr-314	257	51	have	have	VERB
ftr-314	257	52	jobs	job	NOUN
ftr-314	257	53	requiring	require	VERB
ftr-314	257	54	that	that	SCONJ
ftr-314	257	55	they	they	PRON
ftr-314	257	56	be	be	VERB
ftr-314	257	57	at	at	ADP
ftr-314	257	58	two	two	NUM
ftr-314	257	59	or	or	CCONJ
ftr-314	257	60	more	more	ADV
ftr-314	257	61	different	different	ADJ
ftr-314	257	62	locations	location	NOUN
ftr-314	257	63	at	at	ADP
ftr-314	257	64	different	different	ADJ
ftr-314	257	65	times	time	NOUN
ftr-314	257	66	of	of	ADP
ftr-314	257	67	the	the	DET
ftr-314	257	68	year	year	NOUN
ftr-314	257	69	.	.	PUNCT
ftr-314	258	1	for	for	ADP
ftr-314	258	2	example	example	NOUN
ftr-314	258	3	,	,	PUNCT
ftr-314	258	4	during	during	ADP
ftr-314	258	5	the	the	DET
ftr-314	258	6	winter	winter	NOUN
ftr-314	258	7	months	month	NOUN
ftr-314	258	8	,	,	PUNCT
ftr-314	258	9	a	a	DET
ftr-314	258	10	taxpayer	taxpayer	NOUN
ftr-314	258	11	might	might	AUX
ftr-314	258	12	operate	operate	VERB
ftr-314	258	13	a	a	DET
ftr-314	258	14	horse	horse	NOUN
ftr-314	258	15	-	-	PUNCT
ftr-314	258	16	breeding	breed	VERB
ftr-314	258	17	farm	farm	NOUN
ftr-314	258	18	in	in	ADP
ftr-314	258	19	florida	florida	PROPN
ftr-314	258	20	;	;	PUNCT
ftr-314	258	21	during	during	ADP
ftr-314	258	22	the	the	DET
ftr-314	258	23	summer	summer	NOUN
ftr-314	258	24	months	month	NOUN
ftr-314	258	25	,	,	PUNCT
ftr-314	258	26	the	the	DET
ftr-314	258	27	same	same	ADJ
ftr-314	258	28	taxpayer	taxpayer	NOUN
ftr-314	258	29	might	might	AUX
ftr-314	258	30	operate	operate	VERB
ftr-314	258	31	a	a	DET
ftr-314	258	32	pool	pool	NOUN
ftr-314	258	33	business	business	NOUN
ftr-314	258	34	in	in	ADP
ftr-314	258	35	connecticut	connecticut	PROPN
ftr-314	258	36	.	.	PUNCT
ftr-314	259	1	are	be	AUX
ftr-314	259	2	these	these	DET
ftr-314	259	3	different	different	ADJ
ftr-314	259	4	work	work	NOUN
ftr-314	259	5	locations	location	NOUN
ftr-314	259	6	temporary	temporary	ADJ
ftr-314	259	7	work	work	NOUN
ftr-314	259	8	locations	location	NOUN
ftr-314	259	9	as	as	SCONJ
ftr-314	259	10	specified	specify	VERB
ftr-314	259	11	under	under	ADP
ftr-314	259	12	the	the	DET
ftr-314	259	13	third	third	ADJ
ftr-314	259	14	exception	exception	NOUN
ftr-314	259	15	?	?	PUNCT
ftr-314	260	1	the	the	DET
ftr-314	260	2	irs	irs	PROPN
ftr-314	260	3	says	say	VERB
ftr-314	260	4	no	no	INTJ
ftr-314	260	5	because	because	SCONJ
ftr-314	260	6	the	the	DET
ftr-314	260	7	third	third	ADJ
ftr-314	260	8	exception	exception	NOUN
ftr-314	260	9	is	be	AUX
ftr-314	260	10	not	not	PART
ftr-314	260	11	designed	design	VERB
ftr-314	260	12	for	for	ADP
ftr-314	260	13	taxpayers	taxpayer	NOUN
ftr-314	260	14	who	who	PRON
ftr-314	260	15	regularly	regularly	ADV
ftr-314	260	16	commute	commute	VERB
ftr-314	260	17	to	to	ADP
ftr-314	260	18	the	the	DET
ftr-314	260	19	same	same	ADJ
ftr-314	260	20	work	work	NOUN
ftr-314	260	21	locations	location	NOUN
ftr-314	260	22	(	(	PUNCT
ftr-314	260	23	e.g.	e.g.	ADV
ftr-314	260	24	,	,	PUNCT
ftr-314	260	25	a	a	DET
ftr-314	260	26	doctor	doctor	NOUN
ftr-314	260	27	who	who	PRON
ftr-314	260	28	goes	go	VERB
ftr-314	260	29	between	between	ADP
ftr-314	260	30	the	the	DET
ftr-314	260	31	doctor	doctor	NOUN
ftr-314	260	32	’s	’s	PART
ftr-314	260	33	residence	residence	NOUN
ftr-314	260	34	and	and	CCONJ
ftr-314	260	35	one	one	NUM
ftr-314	260	36	or	or	CCONJ
ftr-314	260	37	more	more	ADJ
ftr-314	260	38	offices	office	NOUN
ftr-314	260	39	,	,	PUNCT
ftr-314	260	40	clinics	clinic	NOUN
ftr-314	260	41	,	,	PUNCT
ftr-314	260	42	or	or	CCONJ
ftr-314	260	43	hospitals	hospital	NOUN
ftr-314	260	44	at	at	ADP
ftr-314	260	45	which	which	PRON
ftr-314	260	46	the	the	DET
ftr-314	260	47	doctor	doctor	NOUN
ftr-314	260	48	works	work	VERB
ftr-314	260	49	or	or	CCONJ
ftr-314	260	50	performs	perform	VERB
ftr-314	260	51	services	service	NOUN
ftr-314	260	52	on	on	ADP
ftr-314	260	53	a	a	DET
ftr-314	260	54	regular	regular	ADJ
ftr-314	260	55	basis	basis	NOUN
ftr-314	260	56	constitute	constitute	NOUN
ftr-314	260	57	nondeductible	nondeductible	ADJ
ftr-314	260	58	commuting	commuting	NOUN
ftr-314	260	59	expenses	expense	NOUN
ftr-314	260	60	)	)	PUNCT
ftr-314	260	61	.	.	PUNCT
ftr-314	261	1	however	however	ADV
ftr-314	261	2	,	,	PUNCT
ftr-314	261	3	many	many	ADJ
ftr-314	261	4	taxpayers	taxpayer	NOUN
ftr-314	261	5	may	may	AUX
ftr-314	261	6	naively	naively	ADV
ftr-314	261	7	think	think	VERB
ftr-314	261	8	that	that	SCONJ
ftr-314	261	9	different	different	ADJ
ftr-314	261	10	work	work	NOUN
ftr-314	261	11	locations	location	NOUN
ftr-314	261	12	at	at	ADP
ftr-314	261	13	different	different	ADJ
ftr-314	261	14	times	time	NOUN
ftr-314	261	15	of	of	ADP
ftr-314	261	16	the	the	DET
ftr-314	261	17	year	year	NOUN
ftr-314	261	18	35	35	NUM
ftr-314	261	19	.	.	PUNCT
ftr-314	262	1	see	see	VERB
ftr-314	262	2	table	table	NOUN
ftr-314	262	3	1	1	NUM
ftr-314	262	4	-	-	SYM
ftr-314	262	5	1	1	NUM
ftr-314	262	6	.	.	PUNCT
ftr-314	263	1	all	all	DET
ftr-314	263	2	workers	worker	NOUN
ftr-314	263	3	,	,	PUNCT
ftr-314	263	4	and	and	CCONJ
ftr-314	263	5	workers	worker	NOUN
ftr-314	263	6	who	who	PRON
ftr-314	263	7	worked	work	VERB
ftr-314	263	8	at	at	ADP
ftr-314	263	9	home	home	NOUN
ftr-314	263	10	for	for	ADP
ftr-314	263	11	the	the	DET
ftr-314	263	12	united	united	PROPN
ftr-314	263	13	states	states	PROPN
ftr-314	263	14	:	:	PUNCT
ftr-314	263	15	1960	1960	NUM
ftr-314	263	16	to	to	ADP
ftr-314	263	17	2000	2000	NUM
ftr-314	263	18	,	,	PUNCT
ftr-314	263	19	u.s	u.s	PROPN
ftr-314	263	20	.	.	PROPN
ftr-314	263	21	census	census	PROPN
ftr-314	263	22	2000	2000	NUM
ftr-314	263	23	,	,	PUNCT
ftr-314	263	24	working	work	VERB
ftr-314	263	25	at	at	ADP
ftr-314	263	26	home	home	NOUN
ftr-314	263	27	2000	2000	NUM
ftr-314	263	28	(	(	PUNCT
ftr-314	263	29	oct	oct	PROPN
ftr-314	263	30	.	.	PROPN
ftr-314	263	31	20	20	NUM
ftr-314	263	32	,	,	PUNCT
ftr-314	263	33	2004	2004	NUM
ftr-314	263	34	)	)	PUNCT
ftr-314	263	35	,	,	PUNCT
ftr-314	263	36	http://www.census.gov/population/www/cen2000/briefs/phc-t35/tables/tab011.pdf	http://www.census.gov/population/www/cen2000/briefs/phc-t35/tables/tab011.pdf	NOUN
ftr-314	263	37	(	(	PUNCT
ftr-314	263	38	reflecting	reflect	VERB
ftr-314	263	39	the	the	DET
ftr-314	263	40	fact	fact	NOUN
ftr-314	263	41	that	that	SCONJ
ftr-314	263	42	over	over	ADP
ftr-314	263	43	the	the	DET
ftr-314	263	44	past	past	ADJ
ftr-314	263	45	two	two	NUM
ftr-314	263	46	decades	decade	NOUN
ftr-314	263	47	an	an	DET
ftr-314	263	48	increasing	increase	VERB
ftr-314	263	49	number	number	NOUN
ftr-314	263	50	of	of	ADP
ftr-314	263	51	people	people	NOUN
ftr-314	263	52	work	work	VERB
ftr-314	263	53	from	from	ADP
ftr-314	263	54	home	home	NOUN
ftr-314	263	55	)	)	PUNCT
ftr-314	263	56	.	.	PUNCT
ftr-314	264	1	36	36	NUM
ftr-314	264	2	.	.	PUNCT
ftr-314	264	3	see	see	VERB
ftr-314	264	4	lauren	lauren	PROPN
ftr-314	264	5	marini	marini	PROPN
ftr-314	264	6	,	,	PUNCT
ftr-314	264	7	“	"	PUNCT
ftr-314	264	8	simplification	simplification	NOUN
ftr-314	264	9	”	"	PUNCT
ftr-314	264	10	is	be	AUX
ftr-314	264	11	not	not	PART
ftr-314	264	12	enough	enough	ADJ
ftr-314	264	13	:	:	PUNCT
ftr-314	264	14	an	an	DET
ftr-314	264	15	analysis	analysis	NOUN
ftr-314	264	16	of	of	ADP
ftr-314	264	17	the	the	DET
ftr-314	264	18	home	home	NOUN
ftr-314	264	19	office	office	NOUN
ftr-314	264	20	tax	tax	NOUN
ftr-314	264	21	deduction	deduction	NOUN
ftr-314	264	22	and	and	CCONJ
ftr-314	264	23	the	the	DET
ftr-314	264	24	home	home	NOUN
ftr-314	264	25	office	office	NOUN
ftr-314	264	26	simplification	simplification	NOUN
ftr-314	264	27	act	act	NOUN
ftr-314	264	28	of	of	ADP
ftr-314	264	29	2009	2009	NUM
ftr-314	264	30	,	,	PUNCT
ftr-314	264	31	40	40	NUM
ftr-314	264	32	u.	u.	NOUN
ftr-314	264	33	balt	balt	PROPN
ftr-314	264	34	.	.	PUNCT
ftr-314	265	1	l.	l.	PROPN
ftr-314	265	2	rev	rev	PROPN
ftr-314	265	3	.	.	PROPN
ftr-314	266	1	107	107	NUM
ftr-314	266	2	(	(	PUNCT
ftr-314	266	3	2010	2010	NUM
ftr-314	266	4	)	)	PUNCT
ftr-314	266	5	(	(	PUNCT
ftr-314	266	6	among	among	ADP
ftr-314	266	7	other	other	ADJ
ftr-314	266	8	things	thing	NOUN
ftr-314	266	9	,	,	PUNCT
ftr-314	266	10	explaining	explain	VERB
ftr-314	266	11	the	the	DET
ftr-314	266	12	problems	problem	NOUN
ftr-314	266	13	associated	associate	VERB
ftr-314	266	14	with	with	ADP
ftr-314	266	15	the	the	DET
ftr-314	266	16	home	home	NOUN
ftr-314	266	17	office	office	NOUN
ftr-314	266	18	deduction	deduction	NOUN
ftr-314	266	19	)	)	PUNCT
ftr-314	266	20	.	.	PUNCT
ftr-314	267	1	37	37	NUM
ftr-314	267	2	.	.	PUNCT
ftr-314	268	1	see	see	VERB
ftr-314	268	2	,	,	PUNCT
ftr-314	268	3	e.g.	e.g.	ADV
ftr-314	268	4	,	,	PUNCT
ftr-314	268	5	wheir	wheir	ADJ
ftr-314	268	6	v.	v.	ADP
ftr-314	268	7	commissioner	commissioner	PROPN
ftr-314	268	8	,	,	PUNCT
ftr-314	268	9	t.c	t.c	PROPN
ftr-314	268	10	.	.	PROPN
ftr-314	268	11	summary	summary	NOUN
ftr-314	268	12	op	op	NOUN
ftr-314	268	13	.	.	PUNCT
ftr-314	268	14	,	,	PUNCT
ftr-314	268	15	2004	2004	NUM
ftr-314	268	16	-	-	SYM
ftr-314	268	17	117	117	NUM
ftr-314	268	18	(	(	PUNCT
ftr-314	268	19	pointing	point	VERB
ftr-314	268	20	out	out	ADP
ftr-314	268	21	the	the	DET
ftr-314	268	22	difficulty	difficulty	NOUN
ftr-314	268	23	associated	associate	VERB
ftr-314	268	24	with	with	ADP
ftr-314	268	25	defining	define	VERB
ftr-314	268	26	metropolitan	metropolitan	ADJ
ftr-314	268	27	area	area	NOUN
ftr-314	268	28	,	,	PUNCT
ftr-314	268	29	resorting	resort	VERB
ftr-314	268	30	to	to	ADP
ftr-314	268	31	webster	webster	PROPN
ftr-314	268	32	’s	’s	PART
ftr-314	268	33	third	third	ADJ
ftr-314	268	34	new	new	ADJ
ftr-314	268	35	international	international	ADJ
ftr-314	268	36	dictionary	dictionary	NOUN
ftr-314	268	37	(	(	PUNCT
ftr-314	268	38	1986	1986	NUM
ftr-314	268	39	)	)	PUNCT
ftr-314	268	40	,	,	PUNCT
ftr-314	268	41	which	which	PRON
ftr-314	268	42	defines	define	VERB
ftr-314	268	43	metropolitan	metropolitan	ADJ
ftr-314	268	44	as	as	SCONJ
ftr-314	268	45	follows	follow	VERB
ftr-314	268	46	:	:	PUNCT
ftr-314	268	47	“	"	PUNCT
ftr-314	268	48	relating	relate	VERB
ftr-314	268	49	to	to	ADP
ftr-314	268	50	,	,	PUNCT
ftr-314	268	51	or	or	CCONJ
ftr-314	268	52	constituting	constitute	VERB
ftr-314	268	53	a	a	DET
ftr-314	268	54	region	region	NOUN
ftr-314	268	55	including	include	VERB
ftr-314	268	56	a	a	DET
ftr-314	268	57	city	city	NOUN
ftr-314	268	58	and	and	CCONJ
ftr-314	268	59	the	the	DET
ftr-314	268	60	densely	densely	ADV
ftr-314	268	61	populated	populated	ADJ
ftr-314	268	62	surrounding	surround	VERB
ftr-314	268	63	areas	area	NOUN
ftr-314	268	64	that	that	PRON
ftr-314	268	65	are	be	AUX
ftr-314	268	66	socially	socially	ADV
ftr-314	268	67	and	and	CCONJ
ftr-314	268	68	economically	economically	ADV
ftr-314	268	69	integrated	integrate	VERB
ftr-314	268	70	with	with	ADP
ftr-314	268	71	it	it	PRON
ftr-314	268	72	”	"	PUNCT
ftr-314	268	73	)	)	PUNCT
ftr-314	268	74	.	.	PUNCT
ftr-314	269	1	430	430	NUM
ftr-314	269	2	florida	florida	PROPN
ftr-314	269	3	tax	tax	NOUN
ftr-314	269	4	review	review	NOUN
ftr-314	269	5	[	[	X
ftr-314	269	6	vol	vol	NOUN
ftr-314	269	7	.	.	PUNCT
ftr-314	269	8	14:10	14:10	NUM
ftr-314	269	9	count	count	NOUN
ftr-314	269	10	as	as	ADP
ftr-314	269	11	temporary	temporary	ADJ
ftr-314	269	12	places	place	NOUN
ftr-314	269	13	of	of	ADP
ftr-314	269	14	business	business	NOUN
ftr-314	269	15	and	and	CCONJ
ftr-314	269	16	may	may	AUX
ftr-314	269	17	accordingly	accordingly	ADV
ftr-314	269	18	try	try	VERB
ftr-314	269	19	to	to	PART
ftr-314	269	20	deduct	deduct	VERB
ftr-314	269	21	all	all	PRON
ftr-314	269	22	of	of	ADP
ftr-314	269	23	their	their	PRON
ftr-314	269	24	automobile	automobile	NOUN
ftr-314	269	25	expenses	expense	NOUN
ftr-314	269	26	they	they	PRON
ftr-314	269	27	incur	incur	VERB
ftr-314	269	28	at	at	ADP
ftr-314	269	29	both	both	DET
ftr-314	269	30	locations	location	NOUN
ftr-314	269	31	under	under	ADP
ftr-314	269	32	the	the	DET
ftr-314	269	33	third	third	ADJ
ftr-314	269	34	exception.38	exception.38	PROPN
ftr-314	269	35	fourth	fourth	ADJ
ftr-314	269	36	,	,	PUNCT
ftr-314	269	37	the	the	DET
ftr-314	269	38	incidence	incidence	NOUN
ftr-314	269	39	of	of	ADP
ftr-314	269	40	taxpayers	taxpayer	NOUN
ftr-314	269	41	having	have	VERB
ftr-314	269	42	multiple	multiple	ADJ
ftr-314	269	43	fulland	fulland	NOUN
ftr-314	269	44	parttime	parttime	NOUN
ftr-314	269	45	jobs	job	NOUN
ftr-314	269	46	has	have	AUX
ftr-314	269	47	become	become	VERB
ftr-314	269	48	increasingly	increasingly	ADV
ftr-314	269	49	common.39	common.39	NOUN
ftr-314	269	50	taxpayers	taxpayer	NOUN
ftr-314	269	51	may	may	AUX
ftr-314	269	52	travel	travel	VERB
ftr-314	269	53	to	to	ADP
ftr-314	269	54	these	these	DET
ftr-314	269	55	jobs	job	NOUN
ftr-314	269	56	on	on	ADP
ftr-314	269	57	different	different	ADJ
ftr-314	269	58	or	or	CCONJ
ftr-314	269	59	the	the	DET
ftr-314	269	60	same	same	ADJ
ftr-314	269	61	days	day	NOUN
ftr-314	269	62	of	of	ADP
ftr-314	269	63	the	the	DET
ftr-314	269	64	week	week	NOUN
ftr-314	269	65	.	.	PUNCT
ftr-314	270	1	such	such	ADJ
ftr-314	270	2	taxpayers	taxpayer	NOUN
ftr-314	270	3	are	be	AUX
ftr-314	270	4	accordingly	accordingly	ADV
ftr-314	270	5	likely	likely	ADJ
ftr-314	270	6	to	to	PART
ftr-314	270	7	classify	classify	VERB
ftr-314	270	8	all	all	PRON
ftr-314	270	9	of	of	ADP
ftr-314	270	10	their	their	PRON
ftr-314	270	11	automobile	automobile	NOUN
ftr-314	270	12	expenses	expense	NOUN
ftr-314	270	13	(	(	PUNCT
ftr-314	270	14	or	or	CCONJ
ftr-314	270	15	at	at	ADP
ftr-314	270	16	least	least	ADJ
ftr-314	270	17	those	those	PRON
ftr-314	270	18	incurred	incur	VERB
ftr-314	270	19	during	during	ADP
ftr-314	270	20	the	the	DET
ftr-314	270	21	workweek	workweek	NOUN
ftr-314	270	22	)	)	PUNCT
ftr-314	270	23	as	as	SCONJ
ftr-314	270	24	business	business	NOUN
ftr-314	270	25	oriented	orient	VERB
ftr-314	270	26	under	under	ADP
ftr-314	270	27	the	the	DET
ftr-314	270	28	fourth	fourth	ADJ
ftr-314	270	29	exception.40	exception.40	NOUN
ftr-314	270	30	the	the	DET
ftr-314	270	31	confusion	confusion	NOUN
ftr-314	270	32	that	that	PRON
ftr-314	270	33	surrounds	surround	VERB
ftr-314	270	34	the	the	DET
ftr-314	270	35	application	application	NOUN
ftr-314	270	36	of	of	ADP
ftr-314	270	37	the	the	DET
ftr-314	270	38	general	general	ADJ
ftr-314	270	39	rule	rule	NOUN
ftr-314	270	40	and	and	CCONJ
ftr-314	270	41	these	these	DET
ftr-314	270	42	four	four	NUM
ftr-314	270	43	exceptions	exception	NOUN
ftr-314	270	44	no	no	PRON
ftr-314	270	45	doubt	doubt	ADV
ftr-314	270	46	contributes	contribute	VERB
ftr-314	270	47	to	to	ADP
ftr-314	270	48	taxpayer	taxpayer	NOUN
ftr-314	270	49	noncompliance	noncompliance	NOUN
ftr-314	270	50	.	.	PUNCT
ftr-314	271	1	taxpayers	taxpayer	NOUN
ftr-314	271	2	are	be	AUX
ftr-314	271	3	often	often	ADV
ftr-314	271	4	at	at	ADP
ftr-314	271	5	a	a	DET
ftr-314	271	6	loss	loss	NOUN
ftr-314	271	7	to	to	PART
ftr-314	271	8	distinguish	distinguish	VERB
ftr-314	271	9	between	between	ADP
ftr-314	271	10	those	those	DET
ftr-314	271	11	automobile	automobile	NOUN
ftr-314	271	12	expenses	expense	NOUN
ftr-314	271	13	that	that	PRON
ftr-314	271	14	are	be	AUX
ftr-314	271	15	business	business	NOUN
ftr-314	271	16	in	in	ADP
ftr-314	271	17	nature	nature	NOUN
ftr-314	271	18	and	and	CCONJ
ftr-314	271	19	those	those	PRON
ftr-314	271	20	that	that	PRON
ftr-314	271	21	are	be	AUX
ftr-314	271	22	personal	personal	ADJ
ftr-314	271	23	.	.	PUNCT
ftr-314	272	1	also	also	ADV
ftr-314	272	2	,	,	PUNCT
ftr-314	272	3	as	as	SCONJ
ftr-314	272	4	was	be	AUX
ftr-314	272	5	previously	previously	ADV
ftr-314	272	6	pointed	point	VERB
ftr-314	272	7	out	out	ADP
ftr-314	272	8	,	,	PUNCT
ftr-314	272	9	when	when	SCONJ
ftr-314	272	10	the	the	DET
ftr-314	272	11	distinctions	distinction	NOUN
ftr-314	272	12	between	between	ADP
ftr-314	272	13	business	business	NOUN
ftr-314	272	14	and	and	CCONJ
ftr-314	272	15	personal	personal	ADJ
ftr-314	272	16	expenses	expense	NOUN
ftr-314	272	17	are	be	AUX
ftr-314	272	18	especially	especially	ADV
ftr-314	272	19	difficult	difficult	ADJ
ftr-314	272	20	to	to	PART
ftr-314	272	21	discern	discern	VERB
ftr-314	272	22	,	,	PUNCT
ftr-314	272	23	taxpayers	taxpayer	NOUN
ftr-314	272	24	are	be	AUX
ftr-314	272	25	apt	apt	ADJ
ftr-314	272	26	to	to	PART
ftr-314	272	27	err	err	VERB
ftr-314	272	28	on	on	ADP
ftr-314	272	29	the	the	DET
ftr-314	272	30	side	side	NOUN
ftr-314	272	31	of	of	ADP
ftr-314	272	32	treating	treat	VERB
ftr-314	272	33	such	such	ADJ
ftr-314	272	34	expenses	expense	NOUN
ftr-314	272	35	in	in	ADP
ftr-314	272	36	a	a	DET
ftr-314	272	37	tax	tax	NOUN
ftr-314	272	38	-	-	PUNCT
ftr-314	272	39	favored	favor	VERB
ftr-314	272	40	fashion.41	fashion.41	NOUN
ftr-314	272	41	the	the	DET
ftr-314	272	42	difficulties	difficulty	NOUN
ftr-314	272	43	engendered	engender	VERB
ftr-314	272	44	in	in	ADP
ftr-314	272	45	discerning	discern	VERB
ftr-314	272	46	the	the	DET
ftr-314	272	47	business	business	NOUN
ftr-314	272	48	-	-	PUNCT
ftr-314	272	49	versus	versus	ADP
ftr-314	272	50	-	-	PUNCT
ftr-314	272	51	personal	personal	ADJ
ftr-314	272	52	nature	nature	NOUN
ftr-314	272	53	of	of	ADP
ftr-314	272	54	automobile	automobile	NOUN
ftr-314	272	55	expenses	expense	NOUN
ftr-314	272	56	are	be	AUX
ftr-314	272	57	bad	bad	ADJ
ftr-314	272	58	enough	enough	ADV
ftr-314	272	59	,	,	PUNCT
ftr-314	272	60	but	but	CCONJ
ftr-314	272	61	,	,	PUNCT
ftr-314	272	62	as	as	ADP
ftr-314	272	63	the	the	DET
ftr-314	272	64	next	next	ADJ
ftr-314	272	65	section	section	NOUN
ftr-314	272	66	details	detail	NOUN
ftr-314	272	67	,	,	PUNCT
ftr-314	272	68	the	the	DET
ftr-314	272	69	manner	manner	NOUN
ftr-314	272	70	in	in	ADP
ftr-314	272	71	which	which	PRON
ftr-314	272	72	the	the	DET
ftr-314	272	73	code	code	NOUN
ftr-314	272	74	instructs	instruct	VERB
ftr-314	272	75	taxpayers	taxpayer	NOUN
ftr-314	272	76	to	to	PART
ftr-314	272	77	report	report	VERB
ftr-314	272	78	business	business	NOUN
ftr-314	272	79	-	-	PUNCT
ftr-314	272	80	oriented	orient	VERB
ftr-314	272	81	automobile	automobile	NOUN
ftr-314	272	82	expenses	expense	NOUN
ftr-314	272	83	presents	present	VERB
ftr-314	272	84	its	its	PRON
ftr-314	272	85	own	own	ADJ
ftr-314	272	86	set	set	NOUN
ftr-314	272	87	of	of	ADP
ftr-314	272	88	unique	unique	ADJ
ftr-314	272	89	challenges	challenge	NOUN
ftr-314	272	90	.	.	PUNCT
ftr-314	273	1	38	38	NUM
ftr-314	273	2	.	.	PUNCT
ftr-314	274	1	the	the	DET
ftr-314	274	2	irs	irs	PROPN
ftr-314	274	3	would	would	AUX
ftr-314	274	4	argue	argue	VERB
ftr-314	274	5	that	that	SCONJ
ftr-314	274	6	the	the	DET
ftr-314	274	7	automobile	automobile	NOUN
ftr-314	274	8	expenses	expense	VERB
ftr-314	274	9	the	the	DET
ftr-314	274	10	taxpayer	taxpayer	NOUN
ftr-314	274	11	incurred	incur	VERB
ftr-314	274	12	at	at	ADP
ftr-314	274	13	each	each	DET
ftr-314	274	14	location	location	NOUN
ftr-314	274	15	are	be	AUX
ftr-314	274	16	merely	merely	ADV
ftr-314	274	17	commuting	commute	VERB
ftr-314	274	18	expenses	expense	NOUN
ftr-314	274	19	and	and	CCONJ
ftr-314	274	20	,	,	PUNCT
ftr-314	274	21	as	as	ADP
ftr-314	274	22	such	such	ADJ
ftr-314	274	23	,	,	PUNCT
ftr-314	274	24	nondeductible	nondeductible	ADJ
ftr-314	274	25	.	.	PUNCT
ftr-314	275	1	in	in	ADP
ftr-314	275	2	andrews	andrews	PROPN
ftr-314	275	3	v.	v.	PROPN
ftr-314	275	4	commissioner	commissioner	PROPN
ftr-314	275	5	,	,	PUNCT
ftr-314	275	6	931	931	NUM
ftr-314	275	7	f.2d	f.2d	NOUN
ftr-314	275	8	132	132	NUM
ftr-314	275	9	(	(	PUNCT
ftr-314	275	10	1st	1st	ADJ
ftr-314	275	11	cir	cir	NOUN
ftr-314	275	12	.	.	PROPN
ftr-314	275	13	1991	1991	NUM
ftr-314	275	14	)	)	PUNCT
ftr-314	275	15	,	,	PUNCT
ftr-314	275	16	for	for	ADP
ftr-314	275	17	example	example	NOUN
ftr-314	275	18	,	,	PUNCT
ftr-314	275	19	the	the	DET
ftr-314	275	20	taxpayer	taxpayer	NOUN
ftr-314	275	21	had	have	VERB
ftr-314	275	22	a	a	DET
ftr-314	275	23	horse	horse	NOUN
ftr-314	275	24	-	-	PUNCT
ftr-314	275	25	breeding	breeding	NOUN
ftr-314	275	26	business	business	NOUN
ftr-314	275	27	in	in	ADP
ftr-314	275	28	florida	florida	PROPN
ftr-314	275	29	and	and	CCONJ
ftr-314	275	30	a	a	DET
ftr-314	275	31	pool	pool	NOUN
ftr-314	275	32	construction	construction	NOUN
ftr-314	275	33	business	business	NOUN
ftr-314	275	34	in	in	ADP
ftr-314	275	35	connecticut	connecticut	PROPN
ftr-314	275	36	at	at	ADP
ftr-314	275	37	different	different	ADJ
ftr-314	275	38	times	time	NOUN
ftr-314	275	39	of	of	ADP
ftr-314	275	40	the	the	DET
ftr-314	275	41	year	year	NOUN
ftr-314	275	42	,	,	PUNCT
ftr-314	275	43	as	as	SCONJ
ftr-314	275	44	described	describe	VERB
ftr-314	275	45	in	in	ADP
ftr-314	275	46	the	the	DET
ftr-314	275	47	text	text	NOUN
ftr-314	275	48	.	.	PUNCT
ftr-314	276	1	in	in	ADP
ftr-314	276	2	analyzing	analyze	VERB
ftr-314	276	3	the	the	DET
ftr-314	276	4	deductible	deductible	ADJ
ftr-314	276	5	expenses	expense	NOUN
ftr-314	276	6	that	that	SCONJ
ftr-314	276	7	the	the	DET
ftr-314	276	8	taxpayer	taxpayer	NOUN
ftr-314	276	9	incurred	incur	VERB
ftr-314	276	10	,	,	PUNCT
ftr-314	276	11	the	the	DET
ftr-314	276	12	first	first	ADJ
ftr-314	276	13	circuit	circuit	NOUN
ftr-314	276	14	ruled	rule	VERB
ftr-314	276	15	that	that	SCONJ
ftr-314	276	16	the	the	DET
ftr-314	276	17	taxpayer	taxpayer	NOUN
ftr-314	276	18	had	have	VERB
ftr-314	276	19	a	a	DET
ftr-314	276	20	major	major	ADJ
ftr-314	276	21	and	and	CCONJ
ftr-314	276	22	minor	minor	ADJ
ftr-314	276	23	post	post	NOUN
ftr-314	276	24	of	of	ADP
ftr-314	276	25	duty	duty	NOUN
ftr-314	276	26	and	and	CCONJ
ftr-314	276	27	that	that	SCONJ
ftr-314	276	28	the	the	DET
ftr-314	276	29	expenses	expense	NOUN
ftr-314	276	30	the	the	DET
ftr-314	276	31	taxpayer	taxpayer	NOUN
ftr-314	276	32	incurred	incur	VERB
ftr-314	276	33	while	while	SCONJ
ftr-314	276	34	at	at	ADP
ftr-314	276	35	the	the	DET
ftr-314	276	36	minor	minor	ADJ
ftr-314	276	37	post	post	NOUN
ftr-314	276	38	of	of	ADP
ftr-314	276	39	duty	duty	NOUN
ftr-314	276	40	were	be	AUX
ftr-314	276	41	deductible	deductible	ADJ
ftr-314	276	42	.	.	PUNCT
ftr-314	277	1	the	the	DET
ftr-314	277	2	first	first	ADJ
ftr-314	277	3	circuit	circuit	NOUN
ftr-314	277	4	,	,	PUNCT
ftr-314	277	5	however	however	ADV
ftr-314	277	6	,	,	PUNCT
ftr-314	277	7	failed	fail	VERB
ftr-314	277	8	to	to	PART
ftr-314	277	9	address	address	VERB
ftr-314	277	10	whether	whether	SCONJ
ftr-314	277	11	the	the	DET
ftr-314	277	12	taxpayer	taxpayer	NOUN
ftr-314	277	13	’s	’s	PART
ftr-314	277	14	automobile	automobile	NOUN
ftr-314	277	15	expenses	expense	NOUN
ftr-314	277	16	incurred	incur	VERB
ftr-314	277	17	while	while	SCONJ
ftr-314	277	18	commuting	commute	VERB
ftr-314	277	19	from	from	ADP
ftr-314	277	20	his	his	PRON
ftr-314	277	21	living	live	VERB
ftr-314	277	22	quarters	quarter	NOUN
ftr-314	277	23	at	at	ADP
ftr-314	277	24	the	the	DET
ftr-314	277	25	minor	minor	ADJ
ftr-314	277	26	post	post	NOUN
ftr-314	277	27	of	of	ADP
ftr-314	277	28	duty	duty	NOUN
ftr-314	277	29	to	to	ADP
ftr-314	277	30	the	the	DET
ftr-314	277	31	actual	actual	ADJ
ftr-314	277	32	job	job	NOUN
ftr-314	277	33	location	location	NOUN
ftr-314	277	34	would	would	AUX
ftr-314	277	35	be	be	AUX
ftr-314	277	36	nondeductible	nondeductible	ADJ
ftr-314	277	37	or	or	CCONJ
ftr-314	277	38	deductible	deductible	ADJ
ftr-314	277	39	.	.	PUNCT
ftr-314	278	1	39	39	NUM
ftr-314	278	2	.	.	PUNCT
ftr-314	279	1	see	see	VERB
ftr-314	279	2	jim	jim	PROPN
ftr-314	279	3	campbell	campbell	PROPN
ftr-314	279	4	,	,	PUNCT
ftr-314	279	5	multiple	multiple	ADJ
ftr-314	279	6	jobholding	jobholde	VERB
ftr-314	279	7	in	in	ADP
ftr-314	279	8	states	state	NOUN
ftr-314	279	9	in	in	ADP
ftr-314	279	10	2010	2010	NUM
ftr-314	279	11	,	,	PUNCT
ftr-314	279	12	monthly	monthly	ADJ
ftr-314	279	13	labor	labor	NOUN
ftr-314	279	14	review	review	PROPN
ftr-314	279	15	,	,	PUNCT
ftr-314	279	16	sept	sept	PROPN
ftr-314	279	17	.	.	PROPN
ftr-314	279	18	2011	2011	NUM
ftr-314	279	19	,	,	PUNCT
ftr-314	279	20	at	at	ADP
ftr-314	279	21	32	32	NUM
ftr-314	279	22	,	,	PUNCT
ftr-314	279	23	http://www.bls.gov/opub/mlr/2011/09/art3full.pdf	http://www.bls.gov/opub/mlr/2011/09/art3full.pdf	PRON
ftr-314	279	24	(	(	PUNCT
ftr-314	279	25	“	"	PUNCT
ftr-314	279	26	the	the	DET
ftr-314	279	27	annual	annual	ADJ
ftr-314	279	28	average	average	ADJ
ftr-314	279	29	national	national	ADJ
ftr-314	279	30	multiple	multiple	ADJ
ftr-314	279	31	jobholding	jobholding	NOUN
ftr-314	279	32	rate	rate	NOUN
ftr-314	279	33	in	in	ADP
ftr-314	279	34	2010	2010	NUM
ftr-314	279	35	was	be	AUX
ftr-314	279	36	4.9	4.9	NUM
ftr-314	279	37	percent	percent	NOUN
ftr-314	279	38	.	.	PUNCT
ftr-314	279	39	.	.	PUNCT
ftr-314	279	40	.	.	PUNCT
ftr-314	279	41	.	.	PUNCT
ftr-314	279	42	”	"	PUNCT
ftr-314	279	43	)	)	PUNCT
ftr-314	279	44	.	.	PUNCT
ftr-314	280	1	40	40	NUM
ftr-314	280	2	.	.	PUNCT
ftr-314	281	1	see	see	VERB
ftr-314	281	2	,	,	PUNCT
ftr-314	281	3	e.g.	e.g.	ADV
ftr-314	281	4	,	,	PUNCT
ftr-314	281	5	lopkoff	lopkoff	PROPN
ftr-314	281	6	v.	v.	PRON
ftr-314	281	7	commissioner	commissioner	PROPN
ftr-314	281	8	,	,	PUNCT
ftr-314	281	9	t.c	t.c	PROPN
ftr-314	281	10	.	.	PROPN
ftr-314	281	11	memo	memo	NOUN
ftr-314	281	12	.	.	PUNCT
ftr-314	282	1	1982	1982	NUM
ftr-314	282	2	-	-	SYM
ftr-314	282	3	701	701	NUM
ftr-314	282	4	(	(	PUNCT
ftr-314	282	5	holding	hold	VERB
ftr-314	282	6	that	that	SCONJ
ftr-314	282	7	a	a	DET
ftr-314	282	8	taxpayer	taxpayer	NOUN
ftr-314	282	9	who	who	PRON
ftr-314	282	10	had	have	VERB
ftr-314	282	11	two	two	NUM
ftr-314	282	12	jobs	job	NOUN
ftr-314	282	13	with	with	ADP
ftr-314	282	14	two	two	NUM
ftr-314	282	15	different	different	ADJ
ftr-314	282	16	employers	employer	NOUN
ftr-314	282	17	was	be	AUX
ftr-314	282	18	allowed	allow	VERB
ftr-314	282	19	to	to	PART
ftr-314	282	20	deduct	deduct	VERB
ftr-314	282	21	the	the	DET
ftr-314	282	22	travel	travel	NOUN
ftr-314	282	23	expenses	expense	NOUN
ftr-314	282	24	she	she	PRON
ftr-314	282	25	incurred	incur	VERB
ftr-314	282	26	in	in	ADP
ftr-314	282	27	going	go	VERB
ftr-314	282	28	between	between	ADP
ftr-314	282	29	the	the	DET
ftr-314	282	30	two	two	NUM
ftr-314	282	31	job	job	NOUN
ftr-314	282	32	locations	location	NOUN
ftr-314	282	33	even	even	ADV
ftr-314	282	34	though	though	SCONJ
ftr-314	282	35	the	the	DET
ftr-314	282	36	second	second	NOUN
ftr-314	282	37	of	of	ADP
ftr-314	282	38	her	her	PRON
ftr-314	282	39	two	two	NUM
ftr-314	282	40	jobs	job	NOUN
ftr-314	282	41	was	be	AUX
ftr-314	282	42	only	only	ADV
ftr-314	282	43	a	a	DET
ftr-314	282	44	half	half	ADJ
ftr-314	282	45	-	-	PUNCT
ftr-314	282	46	mile	mile	NOUN
ftr-314	282	47	away	away	ADV
ftr-314	282	48	from	from	ADP
ftr-314	282	49	the	the	DET
ftr-314	282	50	taxpayer	taxpayer	NOUN
ftr-314	282	51	’s	’s	PART
ftr-314	282	52	home	home	NOUN
ftr-314	282	53	)	)	PUNCT
ftr-314	282	54	.	.	PUNCT
ftr-314	283	1	41	41	NUM
ftr-314	283	2	.	.	PUNCT
ftr-314	284	1	see	see	VERB
ftr-314	284	2	supra	supra	PROPN
ftr-314	284	3	notes	note	NOUN
ftr-314	284	4	4–5	4–5	PROPN
ftr-314	284	5	.	.	PROPN
ftr-314	284	6	2013	2013	NUM
ftr-314	284	7	]	]	PUNCT
ftr-314	285	1	the	the	DET
ftr-314	285	2	internal	internal	PROPN
ftr-314	285	3	revenue	revenue	NOUN
ftr-314	285	4	code	code	NOUN
ftr-314	285	5	and	and	CCONJ
ftr-314	285	6	automobiles	automobile	VERB
ftr-314	285	7	431	431	NUM
ftr-314	285	8	b.	b.	NOUN
ftr-314	285	9	tax	tax	NOUN
ftr-314	285	10	reporting	reporting	NOUN
ftr-314	285	11	of	of	ADP
ftr-314	285	12	automobile	automobile	NOUN
ftr-314	285	13	expenses	expense	NOUN
ftr-314	285	14	automobiles	automobile	NOUN
ftr-314	285	15	can	can	AUX
ftr-314	285	16	serve	serve	VERB
ftr-314	285	17	dual	dual	ADJ
ftr-314	285	18	purposes	purpose	NOUN
ftr-314	285	19	:	:	PUNCT
ftr-314	285	20	they	they	PRON
ftr-314	285	21	can	can	AUX
ftr-314	285	22	be	be	AUX
ftr-314	285	23	used	use	VERB
ftr-314	285	24	as	as	ADP
ftr-314	285	25	a	a	DET
ftr-314	285	26	means	means	NOUN
ftr-314	285	27	to	to	PART
ftr-314	285	28	produce	produce	VERB
ftr-314	285	29	income	income	NOUN
ftr-314	285	30	(	(	PUNCT
ftr-314	285	31	e.g.	e.g.	ADV
ftr-314	285	32	,	,	PUNCT
ftr-314	285	33	a	a	DET
ftr-314	285	34	drug	drug	NOUN
ftr-314	285	35	representative	representative	NOUN
ftr-314	285	36	who	who	PRON
ftr-314	285	37	must	must	AUX
ftr-314	285	38	drive	drive	VERB
ftr-314	285	39	between	between	ADP
ftr-314	285	40	locations	location	NOUN
ftr-314	285	41	to	to	PART
ftr-314	285	42	promote	promote	VERB
ftr-314	285	43	a	a	DET
ftr-314	285	44	drug	drug	NOUN
ftr-314	285	45	manufacturer	manufacturer	NOUN
ftr-314	285	46	’s	’s	PART
ftr-314	285	47	product	product	NOUN
ftr-314	285	48	)	)	PUNCT
ftr-314	285	49	,	,	PUNCT
ftr-314	285	50	and	and	CCONJ
ftr-314	285	51	they	they	PRON
ftr-314	285	52	can	can	AUX
ftr-314	285	53	be	be	AUX
ftr-314	285	54	used	use	VERB
ftr-314	285	55	for	for	ADP
ftr-314	285	56	personal	personal	ADJ
ftr-314	285	57	purposes	purpose	NOUN
ftr-314	285	58	(	(	PUNCT
ftr-314	285	59	e.g.	e.g.	ADV
ftr-314	285	60	,	,	PUNCT
ftr-314	285	61	a	a	DET
ftr-314	285	62	drug	drug	NOUN
ftr-314	285	63	representative	representative	NOUN
ftr-314	285	64	who	who	PRON
ftr-314	285	65	,	,	PUNCT
ftr-314	285	66	along	along	ADP
ftr-314	285	67	with	with	ADP
ftr-314	285	68	his	his	PRON
ftr-314	285	69	family	family	NOUN
ftr-314	285	70	,	,	PUNCT
ftr-314	285	71	drives	drive	VERB
ftr-314	285	72	to	to	ADP
ftr-314	285	73	various	various	ADJ
ftr-314	285	74	vacation	vacation	NOUN
ftr-314	285	75	destinations	destination	NOUN
ftr-314	285	76	)	)	PUNCT
ftr-314	285	77	.	.	PUNCT
ftr-314	286	1	this	this	DET
ftr-314	286	2	section	section	NOUN
ftr-314	286	3	of	of	ADP
ftr-314	286	4	the	the	DET
ftr-314	286	5	analysis	analysis	NOUN
ftr-314	286	6	explores	explore	VERB
ftr-314	286	7	the	the	DET
ftr-314	286	8	methodology	methodology	NOUN
ftr-314	286	9	by	by	ADP
ftr-314	286	10	which	which	PRON
ftr-314	286	11	the	the	DET
ftr-314	286	12	code	code	NOUN
ftr-314	286	13	(	(	PUNCT
ftr-314	286	14	1	1	NUM
ftr-314	286	15	)	)	PUNCT
ftr-314	286	16	accords	accord	NOUN
ftr-314	286	17	deductions	deduction	NOUN
ftr-314	286	18	for	for	ADP
ftr-314	286	19	the	the	DET
ftr-314	286	20	business	business	NOUN
ftr-314	286	21	use	use	NOUN
ftr-314	286	22	of	of	ADP
ftr-314	286	23	automobiles	automobile	NOUN
ftr-314	286	24	and	and	CCONJ
ftr-314	286	25	(	(	PUNCT
ftr-314	286	26	2	2	X
ftr-314	286	27	)	)	PUNCT
ftr-314	286	28	requires	require	VERB
ftr-314	286	29	income	income	NOUN
ftr-314	286	30	inclusion	inclusion	NOUN
ftr-314	286	31	associated	associate	VERB
ftr-314	286	32	with	with	ADP
ftr-314	286	33	the	the	DET
ftr-314	286	34	personal	personal	ADJ
ftr-314	286	35	use	use	NOUN
ftr-314	286	36	of	of	ADP
ftr-314	286	37	business	business	NOUN
ftr-314	286	38	-	-	PUNCT
ftr-314	286	39	supplied	supply	VERB
ftr-314	286	40	automobiles	automobile	NOUN
ftr-314	286	41	.	.	PUNCT
ftr-314	287	1	1	1	X
ftr-314	287	2	.	.	X
ftr-314	287	3	deductions	deduction	NOUN
ftr-314	287	4	for	for	ADP
ftr-314	287	5	the	the	DET
ftr-314	287	6	business	business	NOUN
ftr-314	287	7	use	use	NOUN
ftr-314	287	8	of	of	ADP
ftr-314	287	9	automobiles	automobile	NOUN
ftr-314	287	10	automobiles	automobile	NOUN
ftr-314	287	11	can	can	AUX
ftr-314	287	12	perhaps	perhaps	ADV
ftr-314	287	13	best	well	ADV
ftr-314	287	14	be	be	AUX
ftr-314	287	15	described	describe	VERB
ftr-314	287	16	as	as	ADP
ftr-314	287	17	the	the	DET
ftr-314	287	18	platypus	platypus	NOUN
ftr-314	287	19	of	of	ADP
ftr-314	287	20	tangible	tangible	ADJ
ftr-314	287	21	personal	personal	ADJ
ftr-314	287	22	property	property	NOUN
ftr-314	287	23	—	—	PUNCT
ftr-314	287	24	they	they	PRON
ftr-314	287	25	defy	defy	VERB
ftr-314	287	26	easy	easy	ADJ
ftr-314	287	27	categorization	categorization	NOUN
ftr-314	287	28	.	.	PUNCT
ftr-314	288	1	for	for	ADP
ftr-314	288	2	example	example	NOUN
ftr-314	288	3	,	,	PUNCT
ftr-314	288	4	even	even	ADV
ftr-314	288	5	when	when	SCONJ
ftr-314	288	6	used	use	VERB
ftr-314	288	7	strictly	strictly	ADV
ftr-314	288	8	for	for	ADP
ftr-314	288	9	business	business	NOUN
ftr-314	288	10	,	,	PUNCT
ftr-314	288	11	depending	depend	VERB
ftr-314	288	12	upon	upon	SCONJ
ftr-314	288	13	how	how	SCONJ
ftr-314	288	14	luxurious	luxurious	ADJ
ftr-314	288	15	the	the	DET
ftr-314	288	16	model	model	NOUN
ftr-314	288	17	,	,	PUNCT
ftr-314	288	18	automobiles	automobile	NOUN
ftr-314	288	19	may	may	AUX
ftr-314	288	20	offer	offer	VERB
ftr-314	288	21	personal	personal	ADJ
ftr-314	288	22	emoluments	emolument	NOUN
ftr-314	288	23	to	to	ADP
ftr-314	288	24	their	their	PRON
ftr-314	288	25	owners;42	owners;42	NOUN
ftr-314	288	26	the	the	DET
ftr-314	288	27	taxpayer	taxpayer	NOUN
ftr-314	288	28	seeking	seek	VERB
ftr-314	288	29	the	the	DET
ftr-314	288	30	deduction	deduction	NOUN
ftr-314	288	31	may	may	AUX
ftr-314	288	32	have	have	VERB
ftr-314	288	33	stellar	stellar	ADJ
ftr-314	288	34	record	record	NOUN
ftr-314	288	35	-	-	PUNCT
ftr-314	288	36	keeping	keep	VERB
ftr-314	288	37	habits	habit	NOUN
ftr-314	288	38	,	,	PUNCT
ftr-314	288	39	or	or	CCONJ
ftr-314	288	40	,	,	PUNCT
ftr-314	288	41	alternatively	alternatively	ADV
ftr-314	288	42	,	,	PUNCT
ftr-314	288	43	such	such	ADJ
ftr-314	288	44	habits	habit	NOUN
ftr-314	288	45	may	may	AUX
ftr-314	288	46	be	be	AUX
ftr-314	288	47	lackluster	lackluster	ADJ
ftr-314	288	48	;	;	PUNCT
ftr-314	288	49	and	and	CCONJ
ftr-314	288	50	the	the	DET
ftr-314	288	51	taxpayer	taxpayer	NOUN
ftr-314	288	52	seeking	seek	VERB
ftr-314	288	53	to	to	PART
ftr-314	288	54	deduct	deduct	VERB
ftr-314	288	55	automobile	automobile	NOUN
ftr-314	288	56	expenses	expense	NOUN
ftr-314	288	57	may	may	AUX
ftr-314	288	58	either	either	CCONJ
ftr-314	288	59	be	be	AUX
ftr-314	288	60	an	an	DET
ftr-314	288	61	employee	employee	NOUN
ftr-314	288	62	or	or	CCONJ
ftr-314	288	63	the	the	DET
ftr-314	288	64	owner	owner	NOUN
ftr-314	288	65	of	of	ADP
ftr-314	288	66	a	a	DET
ftr-314	288	67	business	business	NOUN
ftr-314	288	68	enterprise	enterprise	NOUN
ftr-314	288	69	.	.	PUNCT
ftr-314	289	1	each	each	DET
ftr-314	289	2	one	one	NUM
ftr-314	289	3	of	of	ADP
ftr-314	289	4	the	the	DET
ftr-314	289	5	foregoing	forego	VERB
ftr-314	289	6	items	item	NOUN
ftr-314	289	7	—	—	PUNCT
ftr-314	289	8	i.e.	i.e.	X
ftr-314	289	9	,	,	PUNCT
ftr-314	289	10	personal	personal	ADJ
ftr-314	289	11	inurement	inurement	ADJ
ftr-314	289	12	,	,	PUNCT
ftr-314	289	13	record	record	NOUN
ftr-314	289	14	keeping	keeping	NOUN
ftr-314	289	15	,	,	PUNCT
ftr-314	289	16	and	and	CCONJ
ftr-314	289	17	taxpayer	taxpayer	NOUN
ftr-314	289	18	status	status	NOUN
ftr-314	289	19	—	—	PUNCT
ftr-314	289	20	plays	play	VERB
ftr-314	289	21	a	a	DET
ftr-314	289	22	pivotal	pivotal	ADJ
ftr-314	289	23	role	role	NOUN
ftr-314	289	24	in	in	ADP
ftr-314	289	25	shaping	shape	VERB
ftr-314	289	26	the	the	DET
ftr-314	289	27	tax	tax	NOUN
ftr-314	289	28	deductibility	deductibility	NOUN
ftr-314	289	29	and	and	CCONJ
ftr-314	289	30	reporting	reporting	NOUN
ftr-314	289	31	of	of	ADP
ftr-314	289	32	business	business	NOUN
ftr-314	289	33	automobile	automobile	NOUN
ftr-314	289	34	expenses	expense	NOUN
ftr-314	289	35	.	.	PUNCT
ftr-314	290	1	for	for	ADP
ftr-314	290	2	starters	starter	NOUN
ftr-314	290	3	,	,	PUNCT
ftr-314	290	4	to	to	PART
ftr-314	290	5	account	account	VERB
ftr-314	290	6	for	for	ADP
ftr-314	290	7	personal	personal	ADJ
ftr-314	290	8	emoluments	emolument	NOUN
ftr-314	290	9	associated	associate	VERB
ftr-314	290	10	with	with	ADP
ftr-314	290	11	the	the	DET
ftr-314	290	12	use	use	NOUN
ftr-314	290	13	of	of	ADP
ftr-314	290	14	automobiles	automobile	NOUN
ftr-314	290	15	,	,	PUNCT
ftr-314	290	16	the	the	DET
ftr-314	290	17	code	code	NOUN
ftr-314	290	18	caps	cap	VERB
ftr-314	290	19	the	the	DET
ftr-314	290	20	depreciation	depreciation	NOUN
ftr-314	290	21	deductions	deduction	NOUN
ftr-314	290	22	normally	normally	ADV
ftr-314	290	23	associated	associate	VERB
ftr-314	290	24	with	with	ADP
ftr-314	290	25	the	the	DET
ftr-314	290	26	use	use	NOUN
ftr-314	290	27	of	of	ADP
ftr-314	290	28	passenger	passenger	NOUN
ftr-314	290	29	automobiles.43	automobiles.43	VERB
ftr-314	290	30	more	more	ADV
ftr-314	290	31	specifically	specifically	ADV
ftr-314	290	32	,	,	PUNCT
ftr-314	290	33	the	the	DET
ftr-314	290	34	code	code	NOUN
ftr-314	290	35	labels	label	VERB
ftr-314	290	36	passenger	passenger	NOUN
ftr-314	290	37	automobiles	automobile	NOUN
ftr-314	290	38	as	as	ADP
ftr-314	290	39	listed	list	VERB
ftr-314	290	40	property44	property44	NOUN
ftr-314	290	41	and	and	CCONJ
ftr-314	290	42	,	,	PUNCT
ftr-314	290	43	as	as	ADP
ftr-314	290	44	such	such	ADJ
ftr-314	290	45	,	,	PUNCT
ftr-314	290	46	places	place	NOUN
ftr-314	290	47	42	42	NUM
ftr-314	290	48	.	.	PUNCT
ftr-314	291	1	see	see	VERB
ftr-314	291	2	h.r	h.r	PROPN
ftr-314	291	3	.	.	PROPN
ftr-314	291	4	rep	rep	PROPN
ftr-314	291	5	.	.	PROPN
ftr-314	291	6	no	no	INTJ
ftr-314	291	7	.	.	NOUN
ftr-314	292	1	98	98	NUM
ftr-314	292	2	-	-	SYM
ftr-314	292	3	432	432	NUM
ftr-314	293	1	,	,	PUNCT
ftr-314	293	2	pt	pt	X
ftr-314	293	3	.	.	PROPN
ftr-314	293	4	2	2	NUM
ftr-314	293	5	,	,	PUNCT
ftr-314	293	6	at	at	ADP
ftr-314	293	7	1387	1387	NUM
ftr-314	293	8	(	(	PUNCT
ftr-314	293	9	1984	1984	NUM
ftr-314	293	10	)	)	PUNCT
ftr-314	293	11	(	(	PUNCT
ftr-314	293	12	expressing	express	VERB
ftr-314	293	13	the	the	DET
ftr-314	293	14	view	view	NOUN
ftr-314	293	15	that	that	SCONJ
ftr-314	293	16	beyond	beyond	ADP
ftr-314	293	17	a	a	DET
ftr-314	293	18	certain	certain	ADJ
ftr-314	293	19	level	level	NOUN
ftr-314	293	20	,	,	PUNCT
ftr-314	293	21	“	"	PUNCT
ftr-314	293	22	the	the	DET
ftr-314	293	23	extra	extra	ADJ
ftr-314	293	24	expense	expense	NOUN
ftr-314	293	25	of	of	ADP
ftr-314	293	26	a	a	DET
ftr-314	293	27	luxury	luxury	NOUN
ftr-314	293	28	automobile	automobile	NOUN
ftr-314	293	29	operates	operate	NOUN
ftr-314	293	30	as	as	ADP
ftr-314	293	31	a	a	DET
ftr-314	293	32	tax	tax	NOUN
ftr-314	293	33	-	-	PUNCT
ftr-314	293	34	free	free	ADJ
ftr-314	293	35	personal	personal	ADJ
ftr-314	293	36	emolument	emolument	NOUN
ftr-314	293	37	which	which	PRON
ftr-314	293	38	the	the	DET
ftr-314	293	39	committee	committee	NOUN
ftr-314	293	40	believes	believe	VERB
ftr-314	293	41	should	should	AUX
ftr-314	293	42	not	not	PART
ftr-314	293	43	qualify	qualify	VERB
ftr-314	293	44	for	for	ADP
ftr-314	293	45	tax	tax	NOUN
ftr-314	293	46	credits	credit	NOUN
ftr-314	293	47	and	and	CCONJ
ftr-314	293	48	deductions	deduction	NOUN
ftr-314	293	49	”	"	PUNCT
ftr-314	293	50	)	)	PUNCT
ftr-314	293	51	.	.	PUNCT
ftr-314	294	1	43	43	NUM
ftr-314	294	2	.	.	PUNCT
ftr-314	295	1	the	the	DET
ftr-314	295	2	normal	normal	ADJ
ftr-314	295	3	depreciation	depreciation	NOUN
ftr-314	295	4	rule	rule	NOUN
ftr-314	295	5	classifies	classify	VERB
ftr-314	295	6	automobiles	automobile	NOUN
ftr-314	295	7	as	as	ADP
ftr-314	295	8	five	five	NUM
ftr-314	295	9	-	-	PUNCT
ftr-314	295	10	year	year	NOUN
ftr-314	295	11	property	property	NOUN
ftr-314	295	12	.	.	PUNCT
ftr-314	296	1	i.r.c	i.r.c	NOUN
ftr-314	296	2	.	.	PUNCT
ftr-314	297	1	§	§	PROPN
ftr-314	297	2	168(e)(3)(b)(i	168(e)(3)(b)(i	NUM
ftr-314	297	3	)	)	PUNCT
ftr-314	297	4	.	.	PUNCT
ftr-314	298	1	as	as	ADP
ftr-314	298	2	such	such	ADJ
ftr-314	298	3	,	,	PUNCT
ftr-314	298	4	the	the	DET
ftr-314	298	5	prescribed	prescribed	ADJ
ftr-314	298	6	depreciation	depreciation	NOUN
ftr-314	298	7	method	method	NOUN
ftr-314	298	8	is	be	AUX
ftr-314	298	9	200	200	NUM
ftr-314	298	10	percent	percent	NOUN
ftr-314	298	11	declining	decline	VERB
ftr-314	298	12	balance	balance	NOUN
ftr-314	298	13	method	method	NOUN
ftr-314	298	14	(	(	PUNCT
ftr-314	298	15	and	and	CCONJ
ftr-314	298	16	switching	switch	VERB
ftr-314	298	17	to	to	ADP
ftr-314	298	18	straight	straight	ADJ
ftr-314	298	19	-	-	PUNCT
ftr-314	298	20	line	line	NOUN
ftr-314	298	21	when	when	SCONJ
ftr-314	298	22	it	it	PRON
ftr-314	298	23	produces	produce	VERB
ftr-314	298	24	a	a	DET
ftr-314	298	25	greater	great	ADJ
ftr-314	298	26	deduction	deduction	NOUN
ftr-314	298	27	(	(	PUNCT
ftr-314	298	28	i.r.c	i.r.c	NOUN
ftr-314	298	29	.	.	PUNCT
ftr-314	299	1	§	§	PROPN
ftr-314	299	2	168(b)(1	168(b)(1	NUM
ftr-314	299	3	)	)	PUNCT
ftr-314	299	4	)	)	PUNCT
ftr-314	299	5	that	that	PRON
ftr-314	299	6	ignores	ignore	VERB
ftr-314	299	7	salvage	salvage	NOUN
ftr-314	299	8	value	value	NOUN
ftr-314	299	9	(	(	PUNCT
ftr-314	299	10	§	§	PROPN
ftr-314	299	11	168(b)(4	168(b)(4	NUM
ftr-314	299	12	)	)	PUNCT
ftr-314	299	13	)	)	PUNCT
ftr-314	299	14	)	)	PUNCT
ftr-314	300	1	and	and	CCONJ
ftr-314	300	2	is	be	AUX
ftr-314	300	3	subject	subject	ADJ
ftr-314	300	4	to	to	ADP
ftr-314	300	5	the	the	DET
ftr-314	300	6	half	half	ADJ
ftr-314	300	7	-	-	PUNCT
ftr-314	300	8	year	year	NOUN
ftr-314	300	9	convention	convention	NOUN
ftr-314	300	10	.	.	PUNCT
ftr-314	301	1	i	i	PRON
ftr-314	301	2	d.	d.	PROPN
ftr-314	301	3	§	§	PROPN
ftr-314	301	4	168(d)(1	168(d)(1	PROPN
ftr-314	301	5	)	)	PUNCT
ftr-314	301	6	.	.	PUNCT
ftr-314	302	1	44	44	NUM
ftr-314	302	2	.	.	PUNCT
ftr-314	302	3	see	see	VERB
ftr-314	302	4	i.r.c	i.r.c	NOUN
ftr-314	302	5	.	.	PUNCT
ftr-314	303	1	§	§	PROPN
ftr-314	303	2	280f(d)(5)(a	280f(d)(5)(a	NUM
ftr-314	303	3	)	)	PUNCT
ftr-314	303	4	(	(	PUNCT
ftr-314	303	5	the	the	DET
ftr-314	303	6	term	term	NOUN
ftr-314	303	7	passenger	passenger	NOUN
ftr-314	303	8	automobile	automobile	NOUN
ftr-314	303	9	is	be	AUX
ftr-314	303	10	defined	define	VERB
ftr-314	303	11	as	as	ADP
ftr-314	303	12	“	"	PUNCT
ftr-314	303	13	any	any	DET
ftr-314	303	14	4	4	NUM
ftr-314	303	15	-	-	PUNCT
ftr-314	303	16	wheeled	wheel	VERB
ftr-314	303	17	vehicle	vehicle	NOUN
ftr-314	303	18	which	which	PRON
ftr-314	303	19	is	be	AUX
ftr-314	303	20	manufactured	manufacture	VERB
ftr-314	303	21	primarily	primarily	ADV
ftr-314	303	22	for	for	ADP
ftr-314	303	23	use	use	NOUN
ftr-314	303	24	on	on	ADP
ftr-314	303	25	public	public	ADJ
ftr-314	303	26	streets	street	NOUN
ftr-314	303	27	,	,	PUNCT
ftr-314	303	28	roads	road	NOUN
ftr-314	303	29	,	,	PUNCT
ftr-314	303	30	and	and	CCONJ
ftr-314	303	31	highways	highway	NOUN
ftr-314	303	32	,	,	PUNCT
ftr-314	303	33	and	and	CCONJ
ftr-314	303	34	which	which	PRON
ftr-314	303	35	is	be	AUX
ftr-314	303	36	rated	rate	VERB
ftr-314	303	37	at	at	ADP
ftr-314	303	38	6,000	6,000	NUM
ftr-314	303	39	pounds	pound	NOUN
ftr-314	303	40	unloaded	unload	VERB
ftr-314	303	41	gross	gross	ADJ
ftr-314	303	42	vehicle	vehicle	NOUN
ftr-314	303	43	weight	weight	NOUN
ftr-314	303	44	or	or	CCONJ
ftr-314	303	45	less	less	ADJ
ftr-314	303	46	”	"	PUNCT
ftr-314	303	47	)	)	PUNCT
ftr-314	303	48	.	.	PUNCT
ftr-314	304	1	432	432	NUM
ftr-314	304	2	florida	florida	PROPN
ftr-314	304	3	tax	tax	NOUN
ftr-314	304	4	review	review	NOUN
ftr-314	305	1	[	[	X
ftr-314	305	2	vol	vol	NOUN
ftr-314	305	3	.	.	PUNCT
ftr-314	305	4	14:10	14:10	NUM
ftr-314	305	5	significant	significant	ADJ
ftr-314	305	6	limitations	limitation	NOUN
ftr-314	305	7	on	on	ADP
ftr-314	305	8	how	how	SCONJ
ftr-314	305	9	much	much	ADJ
ftr-314	305	10	depreciation	depreciation	NOUN
ftr-314	305	11	is	be	AUX
ftr-314	305	12	annually	annually	ADV
ftr-314	305	13	allowable.45	allowable.45	NOUN
ftr-314	305	14	for	for	ADP
ftr-314	305	15	example	example	NOUN
ftr-314	305	16	,	,	PUNCT
ftr-314	305	17	automobiles	automobile	NOUN
ftr-314	305	18	placed	place	VERB
ftr-314	305	19	in	in	ADP
ftr-314	305	20	service	service	NOUN
ftr-314	305	21	that	that	PRON
ftr-314	305	22	cost	cost	VERB
ftr-314	305	23	$	$	SYM
ftr-314	305	24	30,784	30,784	NUM
ftr-314	305	25	(	(	PUNCT
ftr-314	305	26	the	the	DET
ftr-314	305	27	average	average	ADJ
ftr-314	305	28	cost	cost	NOUN
ftr-314	305	29	of	of	ADP
ftr-314	305	30	a	a	DET
ftr-314	305	31	new	new	ADJ
ftr-314	305	32	automobile	automobile	NOUN
ftr-314	305	33	in	in	ADP
ftr-314	305	34	2012)46	2012)46	NUM
ftr-314	305	35	would	would	AUX
ftr-314	305	36	take	take	VERB
ftr-314	305	37	ten	ten	NUM
ftr-314	305	38	years	year	NOUN
ftr-314	305	39	to	to	AUX
ftr-314	305	40	fully	fully	ADV
ftr-314	305	41	depreciate	depreciate	ADJ
ftr-314	305	42	;	;	PUNCT
ftr-314	305	43	but	but	CCONJ
ftr-314	305	44	45	45	NUM
ftr-314	305	45	.	.	NOUN
ftr-314	305	46	i.r.c	i.r.c	NOUN
ftr-314	305	47	.	.	PUNCT
ftr-314	306	1	§	§	PROPN
ftr-314	306	2	280f(a	280f(a	PROPN
ftr-314	306	3	)	)	PUNCT
ftr-314	306	4	.	.	PUNCT
ftr-314	307	1	if	if	SCONJ
ftr-314	307	2	the	the	DET
ftr-314	307	3	purchase	purchase	NOUN
ftr-314	307	4	price	price	NOUN
ftr-314	307	5	exceeds	exceed	VERB
ftr-314	307	6	an	an	DET
ftr-314	307	7	annually	annually	ADV
ftr-314	307	8	adjusted	adjust	VERB
ftr-314	307	9	monetary	monetary	ADJ
ftr-314	307	10	threshold	threshold	NOUN
ftr-314	307	11	,	,	PUNCT
ftr-314	307	12	automobiles	automobile	NOUN
ftr-314	307	13	are	be	AUX
ftr-314	307	14	subject	subject	ADJ
ftr-314	307	15	to	to	ADP
ftr-314	307	16	special	special	ADJ
ftr-314	307	17	depreciation	depreciation	NOUN
ftr-314	307	18	limitations	limitation	NOUN
ftr-314	307	19	.	.	PUNCT
ftr-314	308	1	i	i	PRON
ftr-314	308	2	d.	d.	PROPN
ftr-314	308	3	§	§	PROPN
ftr-314	308	4	280f(d)(4)(a)(i	280f(d)(4)(a)(i	NUM
ftr-314	308	5	)	)	PUNCT
ftr-314	308	6	.	.	PUNCT
ftr-314	309	1	here	here	ADV
ftr-314	309	2	’s	’	VERB
ftr-314	309	3	how	how	SCONJ
ftr-314	309	4	the	the	DET
ftr-314	309	5	depreciation	depreciation	NOUN
ftr-314	309	6	limitation	limitation	NOUN
ftr-314	309	7	applies	apply	VERB
ftr-314	309	8	:	:	PUNCT
ftr-314	309	9	it	it	PRON
ftr-314	309	10	caps	cap	VERB
ftr-314	309	11	the	the	DET
ftr-314	309	12	allowable	allowable	ADJ
ftr-314	309	13	depreciation	depreciation	NOUN
ftr-314	309	14	amounts	amount	NOUN
ftr-314	309	15	in	in	ADP
ftr-314	309	16	accordance	accordance	NOUN
ftr-314	309	17	with	with	ADP
ftr-314	309	18	annually	annually	ADV
ftr-314	309	19	published	publish	VERB
ftr-314	309	20	tables	table	NOUN
ftr-314	309	21	.	.	PUNCT
ftr-314	310	1	i	i	PRON
ftr-314	310	2	d.	d.	PROPN
ftr-314	310	3	§	§	PROPN
ftr-314	310	4	280f(a)(1)(a	280f(a)(1)(a	PROPN
ftr-314	310	5	)	)	PUNCT
ftr-314	310	6	.	.	PUNCT
ftr-314	311	1	in	in	ADP
ftr-314	311	2	2012	2012	NUM
ftr-314	311	3	,	,	PUNCT
ftr-314	311	4	for	for	ADP
ftr-314	311	5	example	example	NOUN
ftr-314	311	6	,	,	PUNCT
ftr-314	311	7	the	the	DET
ftr-314	311	8	amount	amount	NOUN
ftr-314	311	9	of	of	ADP
ftr-314	311	10	allowable	allowable	ADJ
ftr-314	311	11	depreciation	depreciation	NOUN
ftr-314	311	12	for	for	ADP
ftr-314	311	13	each	each	DET
ftr-314	311	14	year	year	NOUN
ftr-314	311	15	that	that	SCONJ
ftr-314	311	16	an	an	DET
ftr-314	311	17	automobile	automobile	NOUN
ftr-314	311	18	remains	remain	VERB
ftr-314	311	19	in	in	ADP
ftr-314	311	20	service	service	NOUN
ftr-314	311	21	is	be	AUX
ftr-314	311	22	as	as	SCONJ
ftr-314	311	23	follows	follow	VERB
ftr-314	311	24	:	:	PUNCT
ftr-314	311	25	allowable	allowable	ADJ
ftr-314	311	26	depreciation	depreciation	NOUN
ftr-314	311	27	first	first	ADJ
ftr-314	311	28	year	year	NOUN
ftr-314	311	29	$	$	SYM
ftr-314	311	30	11,160	11,160	NUM
ftr-314	311	31	second	second	ADJ
ftr-314	311	32	year	year	NOUN
ftr-314	311	33	$	$	SYM
ftr-314	311	34	5,100	5,100	NUM
ftr-314	311	35	third	third	ADJ
ftr-314	311	36	year	year	NOUN
ftr-314	311	37	$	$	SYM
ftr-314	311	38	3,050	3,050	NUM
ftr-314	311	39	each	each	DET
ftr-314	311	40	succeeding	succeed	VERB
ftr-314	311	41	year	year	NOUN
ftr-314	311	42	$	$	SYM
ftr-314	311	43	1,875	1,875	NUM
ftr-314	311	44	see	see	NOUN
ftr-314	311	45	rev	rev	NOUN
ftr-314	311	46	.	.	PROPN
ftr-314	311	47	proc	proc	PROPN
ftr-314	311	48	.	.	PUNCT
ftr-314	312	1	2012	2012	NUM
ftr-314	312	2	-	-	SYM
ftr-314	312	3	23	23	NUM
ftr-314	312	4	,	,	PUNCT
ftr-314	312	5	2012	2012	NUM
ftr-314	312	6	-	-	SYM
ftr-314	312	7	14	14	NUM
ftr-314	312	8	i.r.b	i.r.b	NOUN
ftr-314	312	9	.	.	PUNCT
ftr-314	313	1	1	1	X
ftr-314	313	2	.	.	X
ftr-314	313	3	note	note	VERB
ftr-314	313	4	that	that	SCONJ
ftr-314	313	5	in	in	ADP
ftr-314	313	6	2012	2012	NUM
ftr-314	313	7	,	,	PUNCT
ftr-314	313	8	code	code	NOUN
ftr-314	313	9	section	section	NOUN
ftr-314	313	10	168(k)(2)(f)(i	168(k)(2)(f)(i	NUM
ftr-314	313	11	)	)	PUNCT
ftr-314	313	12	permits	permit	VERB
ftr-314	313	13	an	an	DET
ftr-314	313	14	additional	additional	ADJ
ftr-314	313	15	$	$	SYM
ftr-314	313	16	8,000	8,000	NUM
ftr-314	313	17	of	of	ADP
ftr-314	313	18	depreciation	depreciation	NOUN
ftr-314	313	19	deductions	deduction	NOUN
ftr-314	313	20	the	the	DET
ftr-314	313	21	first	first	ADJ
ftr-314	313	22	year	year	NOUN
ftr-314	313	23	that	that	PRON
ftr-314	313	24	an	an	DET
ftr-314	313	25	automobile	automobile	NOUN
ftr-314	313	26	is	be	AUX
ftr-314	313	27	placed	place	VERB
ftr-314	313	28	into	into	ADP
ftr-314	313	29	service	service	NOUN
ftr-314	313	30	.	.	PUNCT
ftr-314	314	1	when	when	SCONJ
ftr-314	314	2	it	it	PRON
ftr-314	314	3	comes	come	VERB
ftr-314	314	4	to	to	ADP
ftr-314	314	5	depreciating	depreciate	VERB
ftr-314	314	6	tangible	tangible	ADJ
ftr-314	314	7	personal	personal	ADJ
ftr-314	314	8	property	property	NOUN
ftr-314	314	9	,	,	PUNCT
ftr-314	314	10	there	there	PRON
ftr-314	314	11	are	be	VERB
ftr-314	314	12	potential	potential	ADJ
ftr-314	314	13	opportunities	opportunity	NOUN
ftr-314	314	14	for	for	ADP
ftr-314	314	15	enhanced	enhanced	ADJ
ftr-314	314	16	depreciation	depreciation	NOUN
ftr-314	314	17	deductions	deduction	NOUN
ftr-314	314	18	.	.	PUNCT
ftr-314	315	1	that	that	PRON
ftr-314	315	2	is	be	AUX
ftr-314	315	3	,	,	PUNCT
ftr-314	315	4	code	code	NOUN
ftr-314	315	5	section	section	NOUN
ftr-314	315	6	179	179	NUM
ftr-314	315	7	permits	permit	VERB
ftr-314	315	8	taxpayers	taxpayer	NOUN
ftr-314	315	9	to	to	PART
ftr-314	315	10	take	take	VERB
ftr-314	315	11	bonus	bonus	NOUN
ftr-314	315	12	depreciation	depreciation	NOUN
ftr-314	315	13	deductions	deduction	NOUN
ftr-314	315	14	that	that	PRON
ftr-314	315	15	,	,	PUNCT
ftr-314	315	16	depending	depend	VERB
ftr-314	315	17	upon	upon	SCONJ
ftr-314	315	18	the	the	DET
ftr-314	315	19	tax	tax	NOUN
ftr-314	315	20	year	year	NOUN
ftr-314	315	21	involved	involve	VERB
ftr-314	315	22	,	,	PUNCT
ftr-314	315	23	can	can	AUX
ftr-314	315	24	be	be	AUX
ftr-314	315	25	quite	quite	ADV
ftr-314	315	26	significant	significant	ADJ
ftr-314	315	27	.	.	PUNCT
ftr-314	316	1	for	for	ADP
ftr-314	316	2	example	example	NOUN
ftr-314	316	3	,	,	PUNCT
ftr-314	316	4	the	the	DET
ftr-314	316	5	bonus	bonus	NOUN
ftr-314	316	6	depreciation	depreciation	NOUN
ftr-314	316	7	figure	figure	NOUN
ftr-314	316	8	for	for	ADP
ftr-314	316	9	2012	2012	NUM
ftr-314	316	10	is	be	AUX
ftr-314	316	11	$	$	SYM
ftr-314	316	12	500,000	500,000	NUM
ftr-314	316	13	.	.	PUNCT
ftr-314	316	14	i.r.c	i.r.c	NOUN
ftr-314	316	15	.	.	PUNCT
ftr-314	317	1	§	§	PROPN
ftr-314	317	2	179(b)(1	179(b)(1	NUM
ftr-314	317	3	)	)	PUNCT
ftr-314	317	4	.	.	PUNCT
ftr-314	318	1	code	code	NOUN
ftr-314	318	2	section	section	NOUN
ftr-314	318	3	168(k	168(k	NUM
ftr-314	318	4	)	)	PUNCT
ftr-314	318	5	next	next	ADJ
ftr-314	318	6	permits	permit	VERB
ftr-314	318	7	an	an	DET
ftr-314	318	8	additional	additional	ADJ
ftr-314	318	9	depreciation	depreciation	NOUN
ftr-314	318	10	allowance	allowance	NOUN
ftr-314	318	11	.	.	PUNCT
ftr-314	319	1	i.r.c	i.r.c	NOUN
ftr-314	319	2	.	.	PUNCT
ftr-314	320	1	§	§	PROPN
ftr-314	320	2	168(k)(1)(a	168(k)(1)(a	NUM
ftr-314	320	3	)	)	PUNCT
ftr-314	320	4	.	.	PUNCT
ftr-314	321	1	for	for	ADP
ftr-314	321	2	example	example	NOUN
ftr-314	321	3	,	,	PUNCT
ftr-314	321	4	in	in	ADP
ftr-314	321	5	2012	2012	NUM
ftr-314	321	6	,	,	PUNCT
ftr-314	321	7	in	in	ADP
ftr-314	321	8	addition	addition	NOUN
ftr-314	321	9	to	to	ADP
ftr-314	321	10	the	the	DET
ftr-314	321	11	normal	normal	ADJ
ftr-314	321	12	deduction	deduction	NOUN
ftr-314	321	13	that	that	PRON
ftr-314	321	14	a	a	DET
ftr-314	321	15	taxpayer	taxpayer	NOUN
ftr-314	321	16	may	may	AUX
ftr-314	321	17	take	take	VERB
ftr-314	321	18	,	,	PUNCT
ftr-314	321	19	taxpayers	taxpayer	NOUN
ftr-314	321	20	can	can	AUX
ftr-314	321	21	deduct	deduct	VERB
ftr-314	321	22	50	50	NUM
ftr-314	321	23	percent	percent	NOUN
ftr-314	321	24	of	of	ADP
ftr-314	321	25	the	the	DET
ftr-314	321	26	purchase	purchase	NOUN
ftr-314	321	27	price	price	NOUN
ftr-314	321	28	of	of	ADP
ftr-314	321	29	tangible	tangible	ADJ
ftr-314	321	30	personal	personal	ADJ
ftr-314	321	31	property	property	NOUN
ftr-314	321	32	placed	place	VERB
ftr-314	321	33	into	into	ADP
ftr-314	321	34	service	service	NOUN
ftr-314	321	35	,	,	PUNCT
ftr-314	321	36	including	include	VERB
ftr-314	321	37	the	the	DET
ftr-314	321	38	purchase	purchase	NOUN
ftr-314	321	39	of	of	ADP
ftr-314	321	40	any	any	DET
ftr-314	321	41	new	new	ADJ
ftr-314	321	42	passenger	passenger	NOUN
ftr-314	321	43	automobile	automobile	NOUN
ftr-314	321	44	.	.	PUNCT
ftr-314	322	1	i	i	PRON
ftr-314	322	2	d.	d.	PROPN
ftr-314	322	3	the	the	DET
ftr-314	322	4	listed	list	VERB
ftr-314	322	5	property	property	NOUN
ftr-314	322	6	restrictions	restriction	NOUN
ftr-314	322	7	found	find	VERB
ftr-314	322	8	in	in	ADP
ftr-314	322	9	code	code	NOUN
ftr-314	322	10	section	section	NOUN
ftr-314	322	11	280f	280f	NOUN
ftr-314	322	12	nullify	nullify	VERB
ftr-314	322	13	the	the	DET
ftr-314	322	14	utility	utility	NOUN
ftr-314	322	15	of	of	ADP
ftr-314	322	16	these	these	DET
ftr-314	322	17	enhanced	enhance	VERB
ftr-314	322	18	deductions	deduction	NOUN
ftr-314	322	19	.	.	PUNCT
ftr-314	323	1	this	this	PRON
ftr-314	323	2	is	be	AUX
ftr-314	323	3	because	because	SCONJ
ftr-314	323	4	code	code	NOUN
ftr-314	323	5	section	section	NOUN
ftr-314	323	6	280f(d)(1	280f(d)(1	NUM
ftr-314	323	7	)	)	PUNCT
ftr-314	323	8	provides	provide	VERB
ftr-314	323	9	that	that	SCONJ
ftr-314	323	10	the	the	DET
ftr-314	323	11	depreciation	depreciation	NOUN
ftr-314	323	12	ceiling	ceiling	NOUN
ftr-314	323	13	amounts	amount	NOUN
ftr-314	323	14	apply	apply	VERB
ftr-314	323	15	even	even	ADV
ftr-314	323	16	if	if	SCONJ
ftr-314	323	17	a	a	DET
ftr-314	323	18	taxpayer	taxpayer	NOUN
ftr-314	323	19	elects	elect	NOUN
ftr-314	323	20	to	to	PART
ftr-314	323	21	apply	apply	VERB
ftr-314	323	22	code	code	NOUN
ftr-314	323	23	section	section	NOUN
ftr-314	323	24	179	179	NUM
ftr-314	323	25	bonus	bonus	NOUN
ftr-314	323	26	depreciation	depreciation	NOUN
ftr-314	323	27	.	.	PUNCT
ftr-314	324	1	furthermore	furthermore	ADV
ftr-314	324	2	,	,	PUNCT
ftr-314	324	3	even	even	ADV
ftr-314	324	4	though	though	SCONJ
ftr-314	324	5	a	a	DET
ftr-314	324	6	taxpayer	taxpayer	NOUN
ftr-314	324	7	may	may	AUX
ftr-314	324	8	not	not	PART
ftr-314	324	9	be	be	AUX
ftr-314	324	10	able	able	ADJ
ftr-314	324	11	to	to	PART
ftr-314	324	12	fully	fully	ADV
ftr-314	324	13	utilize	utilize	VERB
ftr-314	324	14	the	the	DET
ftr-314	324	15	code	code	NOUN
ftr-314	324	16	section	section	NOUN
ftr-314	324	17	179	179	NUM
ftr-314	324	18	bonus	bonus	NOUN
ftr-314	324	19	depreciation	depreciation	NOUN
ftr-314	324	20	,	,	PUNCT
ftr-314	324	21	an	an	DET
ftr-314	324	22	automobile	automobile	NOUN
ftr-314	324	23	’s	’s	PART
ftr-314	324	24	adjusted	adjust	VERB
ftr-314	324	25	basis	basis	NOUN
ftr-314	324	26	is	be	AUX
ftr-314	324	27	nevertheless	nevertheless	ADV
ftr-314	324	28	reduced	reduce	VERB
ftr-314	324	29	by	by	ADP
ftr-314	324	30	the	the	DET
ftr-314	324	31	full	full	ADJ
ftr-314	324	32	amount	amount	NOUN
ftr-314	324	33	of	of	ADP
ftr-314	324	34	the	the	DET
ftr-314	324	35	code	code	NOUN
ftr-314	324	36	section	section	NOUN
ftr-314	324	37	179	179	NUM
ftr-314	324	38	allowance	allowance	NOUN
ftr-314	324	39	.	.	PUNCT
ftr-314	325	1	reg	reg	NOUN
ftr-314	325	2	.	.	PUNCT
ftr-314	326	1	§	§	PROPN
ftr-314	326	2	1.280f-2t(e	1.280f-2t(e	NUM
ftr-314	326	3	)	)	PUNCT
ftr-314	326	4	,	,	PUNCT
ftr-314	326	5	ex	ex	NOUN
ftr-314	326	6	.	.	NOUN
ftr-314	326	7	4	4	X
ftr-314	326	8	.	.	X
ftr-314	326	9	in	in	ADP
ftr-314	326	10	succeeding	succeed	VERB
ftr-314	326	11	years	year	NOUN
ftr-314	326	12	,	,	PUNCT
ftr-314	326	13	this	this	DET
ftr-314	326	14	basis	basis	NOUN
ftr-314	326	15	reduction	reduction	NOUN
ftr-314	326	16	will	will	AUX
ftr-314	326	17	curtail	curtail	VERB
ftr-314	326	18	the	the	DET
ftr-314	326	19	availability	availability	NOUN
ftr-314	326	20	of	of	ADP
ftr-314	326	21	future	future	ADJ
ftr-314	326	22	depreciation	depreciation	NOUN
ftr-314	326	23	deductions	deduction	NOUN
ftr-314	326	24	.	.	PUNCT
ftr-314	327	1	finally	finally	ADV
ftr-314	327	2	,	,	PUNCT
ftr-314	327	3	taxpayers	taxpayer	NOUN
ftr-314	327	4	must	must	AUX
ftr-314	327	5	reduce	reduce	VERB
ftr-314	327	6	the	the	DET
ftr-314	327	7	tax	tax	NOUN
ftr-314	327	8	basis	basis	NOUN
ftr-314	327	9	of	of	ADP
ftr-314	327	10	any	any	DET
ftr-314	327	11	business	business	NOUN
ftr-314	327	12	use	use	NOUN
ftr-314	327	13	automobile	automobile	NOUN
ftr-314	327	14	by	by	ADP
ftr-314	327	15	the	the	DET
ftr-314	327	16	full	full	ADJ
ftr-314	327	17	amount	amount	NOUN
ftr-314	327	18	of	of	ADP
ftr-314	327	19	allowable	allowable	ADJ
ftr-314	327	20	depreciation	depreciation	NOUN
ftr-314	327	21	deduction	deduction	NOUN
ftr-314	327	22	,	,	PUNCT
ftr-314	327	23	even	even	ADV
ftr-314	327	24	if	if	SCONJ
ftr-314	327	25	a	a	DET
ftr-314	327	26	portion	portion	NOUN
ftr-314	327	27	of	of	ADP
ftr-314	327	28	the	the	DET
ftr-314	327	29	depreciation	depreciation	NOUN
ftr-314	327	30	deduction	deduction	NOUN
ftr-314	327	31	is	be	AUX
ftr-314	327	32	denied	deny	VERB
ftr-314	327	33	because	because	SCONJ
ftr-314	327	34	of	of	ADP
ftr-314	327	35	the	the	DET
ftr-314	327	36	taxpayer	taxpayer	NOUN
ftr-314	327	37	’s	’s	PART
ftr-314	327	38	personal	personal	ADJ
ftr-314	327	39	use	use	NOUN
ftr-314	327	40	of	of	ADP
ftr-314	327	41	the	the	DET
ftr-314	327	42	automobile	automobile	NOUN
ftr-314	327	43	.	.	PUNCT
ftr-314	328	1	i.r.c	i.r.c	NOUN
ftr-314	328	2	.	.	PUNCT
ftr-314	329	1	§	§	PROPN
ftr-314	329	2	280f(d)(2	280f(d)(2	PROPN
ftr-314	329	3	)	)	PUNCT
ftr-314	329	4	.	.	PUNCT
ftr-314	330	1	46	46	NUM
ftr-314	330	2	.	.	PUNCT
ftr-314	331	1	see	see	VERB
ftr-314	331	2	,	,	PUNCT
ftr-314	331	3	e.g.	e.g.	ADV
ftr-314	331	4	,	,	PUNCT
ftr-314	331	5	zach	zach	PROPN
ftr-314	331	6	bowman	bowman	PROPN
ftr-314	331	7	,	,	PUNCT
ftr-314	331	8	average	average	ADJ
ftr-314	331	9	price	price	NOUN
ftr-314	331	10	for	for	ADP
ftr-314	331	11	a	a	DET
ftr-314	331	12	new	new	ADJ
ftr-314	331	13	car	car	NOUN
ftr-314	331	14	sales	sale	NOUN
ftr-314	331	15	transaction	transaction	NOUN
ftr-314	331	16	hits	hit	VERB
ftr-314	331	17	$	$	SYM
ftr-314	331	18	30,784	30,784	NUM
ftr-314	331	19	,	,	PUNCT
ftr-314	331	20	an	an	DET
ftr-314	331	21	all	all	DET
ftr-314	331	22	-	-	PUNCT
ftr-314	331	23	time	time	NOUN
ftr-314	331	24	record	record	NOUN
ftr-314	331	25	,	,	PUNCT
ftr-314	331	26	autoblog	autoblog	NOUN
ftr-314	331	27	(	(	PUNCT
ftr-314	331	28	april	april	PROPN
ftr-314	331	29	11	11	NUM
ftr-314	331	30	,	,	PUNCT
ftr-314	331	31	2012	2012	NUM
ftr-314	331	32	,	,	PUNCT
ftr-314	331	33	4:01	4:01	NUM
ftr-314	331	34	pm	pm	NOUN
ftr-314	331	35	)	)	PUNCT
ftr-314	331	36	(	(	PUNCT
ftr-314	331	37	“	"	PUNCT
ftr-314	331	38	according	accord	VERB
ftr-314	331	39	to	to	ADP
ftr-314	331	40	truecar.com	truecar.com	X
ftr-314	331	41	’s	’s	PART
ftr-314	331	42	data	datum	NOUN
ftr-314	331	43	,	,	PUNCT
ftr-314	331	44	the	the	DET
ftr-314	331	45	average	average	ADJ
ftr-314	331	46	selling	selling	NOUN
ftr-314	331	47	price	price	NOUN
ftr-314	331	48	of	of	ADP
ftr-314	331	49	a	a	DET
ftr-314	331	50	new	new	ADJ
ftr-314	331	51	car	car	NOUN
ftr-314	331	52	sold	sell	VERB
ftr-314	331	53	here	here	ADV
ftr-314	331	54	in	in	ADP
ftr-314	331	55	the	the	DET
ftr-314	331	56	u.s	u.s	PROPN
ftr-314	331	57	.	.	PROPN
ftr-314	331	58	last	last	ADJ
ftr-314	331	59	month	month	NOUN
ftr-314	331	60	was	be	AUX
ftr-314	331	61	$	$	SYM
ftr-314	331	62	30,748	30,748	NUM
ftr-314	331	63	,	,	PUNCT
ftr-314	331	64	marking	mark	VERB
ftr-314	331	65	an	an	DET
ftr-314	331	66	all	all	DET
ftr-314	331	67	-	-	PUNCT
ftr-314	331	68	time	time	NOUN
ftr-314	331	69	record	record	NOUN
ftr-314	331	70	(	(	PUNCT
ftr-314	331	71	last	last	ADJ
ftr-314	331	72	year	year	NOUN
ftr-314	331	73	’s	’s	PART
ftr-314	331	74	2013	2013	NUM
ftr-314	331	75	]	]	PUNCT
ftr-314	331	76	the	the	DET
ftr-314	331	77	internal	internal	PROPN
ftr-314	331	78	revenue	revenue	NOUN
ftr-314	331	79	code	code	NOUN
ftr-314	331	80	and	and	CCONJ
ftr-314	331	81	automobiles	automobile	VERB
ftr-314	331	82	433	433	NUM
ftr-314	331	83	more	more	ADV
ftr-314	331	84	luxurious	luxurious	ADJ
ftr-314	331	85	automobiles	automobile	NOUN
ftr-314	331	86	,	,	PUNCT
ftr-314	331	87	say	say	VERB
ftr-314	331	88	a	a	DET
ftr-314	331	89	$	$	SYM
ftr-314	331	90	50,000	50,000	NUM
ftr-314	331	91	lexus	lexu	NOUN
ftr-314	331	92	,	,	PUNCT
ftr-314	331	93	would	would	AUX
ftr-314	331	94	take	take	VERB
ftr-314	331	95	twenty	twenty	NUM
ftr-314	331	96	years	year	NOUN
ftr-314	331	97	to	to	AUX
ftr-314	331	98	fully	fully	ADV
ftr-314	331	99	depreciate	depreciate	VERB
ftr-314	331	100	.	.	PUNCT
ftr-314	332	1	to	to	PART
ftr-314	332	2	circumvent	circumvent	VERB
ftr-314	332	3	the	the	DET
ftr-314	332	4	application	application	NOUN
ftr-314	332	5	of	of	ADP
ftr-314	332	6	these	these	DET
ftr-314	332	7	depreciation	depreciation	NOUN
ftr-314	332	8	deduction	deduction	NOUN
ftr-314	332	9	limitations	limitation	NOUN
ftr-314	332	10	,	,	PUNCT
ftr-314	332	11	taxpayers	taxpayer	NOUN
ftr-314	332	12	can	can	AUX
ftr-314	332	13	not	not	PART
ftr-314	332	14	simply	simply	ADV
ftr-314	332	15	lease	lease	VERB
ftr-314	332	16	their	their	PRON
ftr-314	332	17	automobiles	automobile	NOUN
ftr-314	332	18	;	;	PUNCT
ftr-314	332	19	stringent	stringent	ADJ
ftr-314	332	20	deduction	deduction	NOUN
ftr-314	332	21	limitations	limitation	NOUN
ftr-314	332	22	also	also	ADV
ftr-314	332	23	apply	apply	VERB
ftr-314	332	24	to	to	ADP
ftr-314	332	25	automobile	automobile	NOUN
ftr-314	332	26	lease	lease	NOUN
ftr-314	332	27	payments.47	payments.47	NOUN
ftr-314	332	28	aside	aside	ADV
ftr-314	332	29	from	from	ADP
ftr-314	332	30	a	a	DET
ftr-314	332	31	restrictive	restrictive	ADJ
ftr-314	332	32	depreciation	depreciation	NOUN
ftr-314	332	33	regime	regime	NOUN
ftr-314	332	34	,	,	PUNCT
ftr-314	332	35	taxpayers	taxpayer	NOUN
ftr-314	332	36	seeking	seek	VERB
ftr-314	332	37	to	to	PART
ftr-314	332	38	deduct	deduct	VERB
ftr-314	332	39	their	their	PRON
ftr-314	332	40	business	business	NOUN
ftr-314	332	41	automobile	automobile	NOUN
ftr-314	332	42	expenses	expense	NOUN
ftr-314	332	43	have	have	VERB
ftr-314	332	44	a	a	DET
ftr-314	332	45	fundamental	fundamental	ADJ
ftr-314	332	46	choice	choice	NOUN
ftr-314	332	47	:	:	PUNCT
ftr-314	332	48	they	they	PRON
ftr-314	332	49	can	can	AUX
ftr-314	332	50	deduct	deduct	VERB
ftr-314	332	51	the	the	DET
ftr-314	332	52	actual	actual	ADJ
ftr-314	332	53	expenses	expense	NOUN
ftr-314	332	54	they	they	PRON
ftr-314	332	55	incur	incur	VERB
ftr-314	332	56	,	,	PUNCT
ftr-314	332	57	or	or	CCONJ
ftr-314	332	58	,	,	PUNCT
ftr-314	332	59	alternatively	alternatively	ADV
ftr-314	332	60	,	,	PUNCT
ftr-314	332	61	they	they	PRON
ftr-314	332	62	can	can	AUX
ftr-314	332	63	deduct	deduct	VERB
ftr-314	332	64	a	a	DET
ftr-314	332	65	standard	standard	ADJ
ftr-314	332	66	rate	rate	NOUN
ftr-314	332	67	based	base	VERB
ftr-314	332	68	upon	upon	SCONJ
ftr-314	332	69	the	the	DET
ftr-314	332	70	business	business	NOUN
ftr-314	332	71	miles	mile	NOUN
ftr-314	332	72	they	they	PRON
ftr-314	332	73	travel	travel	VERB
ftr-314	332	74	.	.	PUNCT
ftr-314	333	1	under	under	ADP
ftr-314	333	2	the	the	DET
ftr-314	333	3	actual	actual	ADJ
ftr-314	333	4	expense	expense	NOUN
ftr-314	333	5	method	method	NOUN
ftr-314	333	6	,	,	PUNCT
ftr-314	333	7	those	those	DET
ftr-314	333	8	taxpayers	taxpayer	NOUN
ftr-314	333	9	who	who	PRON
ftr-314	333	10	wish	wish	VERB
ftr-314	333	11	to	to	PART
ftr-314	333	12	deduct	deduct	VERB
ftr-314	333	13	the	the	DET
ftr-314	333	14	actual	actual	ADJ
ftr-314	333	15	costs	cost	NOUN
ftr-314	333	16	of	of	ADP
ftr-314	333	17	operating	operate	VERB
ftr-314	333	18	their	their	PRON
ftr-314	333	19	vehicle	vehicle	NOUN
ftr-314	333	20	for	for	ADP
ftr-314	333	21	business	business	NOUN
ftr-314	333	22	purposes	purpose	NOUN
ftr-314	333	23	must	must	AUX
ftr-314	333	24	catalog	catalog	VERB
ftr-314	333	25	such	such	ADJ
ftr-314	333	26	expenses.48	expenses.48	PROPN
ftr-314	333	27	figure	figure	NOUN
ftr-314	333	28	was	be	AUX
ftr-314	333	29	just	just	ADV
ftr-314	333	30	$	$	SYM
ftr-314	333	31	28,771	28,771	NUM
ftr-314	333	32	)	)	PUNCT
ftr-314	333	33	”	"	PUNCT
ftr-314	333	34	)	)	PUNCT
ftr-314	333	35	,	,	PUNCT
ftr-314	333	36	http://www.autoblog.com/2012/04/11/average-price-ofnew-cars-hits-all-time-record	http://www.autoblog.com/2012/04/11/average-price-ofnew-cars-hits-all-time-record	NOUN
ftr-314	333	37	.	.	PUNCT
ftr-314	334	1	47	47	NUM
ftr-314	334	2	.	.	PUNCT
ftr-314	335	1	taxpayers	taxpayer	NOUN
ftr-314	335	2	may	may	AUX
ftr-314	335	3	deduct	deduct	VERB
ftr-314	335	4	their	their	PRON
ftr-314	335	5	lease	lease	NOUN
ftr-314	335	6	payments	payment	NOUN
ftr-314	335	7	(	(	PUNCT
ftr-314	335	8	or	or	CCONJ
ftr-314	335	9	,	,	PUNCT
ftr-314	335	10	if	if	SCONJ
ftr-314	335	11	less	less	ADJ
ftr-314	335	12	,	,	PUNCT
ftr-314	335	13	the	the	DET
ftr-314	335	14	business	business	NOUN
ftr-314	335	15	use	use	VERB
ftr-314	335	16	percentage	percentage	NOUN
ftr-314	335	17	of	of	ADP
ftr-314	335	18	such	such	ADJ
ftr-314	335	19	lease	lease	NOUN
ftr-314	335	20	payments	payment	NOUN
ftr-314	335	21	)	)	PUNCT
ftr-314	335	22	.	.	PUNCT
ftr-314	336	1	this	this	DET
ftr-314	336	2	percentage	percentage	NOUN
ftr-314	336	3	is	be	AUX
ftr-314	336	4	found	find	VERB
ftr-314	336	5	by	by	ADP
ftr-314	336	6	dividing	divide	VERB
ftr-314	336	7	the	the	DET
ftr-314	336	8	mileage	mileage	NOUN
ftr-314	336	9	incurred	incur	VERB
ftr-314	336	10	that	that	PRON
ftr-314	336	11	is	be	AUX
ftr-314	336	12	qualified	qualified	ADJ
ftr-314	336	13	business	business	NOUN
ftr-314	336	14	use	use	NOUN
ftr-314	336	15	by	by	ADP
ftr-314	336	16	the	the	DET
ftr-314	336	17	automobile	automobile	NOUN
ftr-314	336	18	’s	’s	PART
ftr-314	336	19	total	total	ADJ
ftr-314	336	20	mileage	mileage	NOUN
ftr-314	336	21	.	.	PUNCT
ftr-314	337	1	i.r.c	i.r.c	NOUN
ftr-314	337	2	.	.	PUNCT
ftr-314	338	1	§	§	PROPN
ftr-314	338	2	280f(d)(6)(a	280f(d)(6)(a	NUM
ftr-314	338	3	)	)	PUNCT
ftr-314	338	4	.	.	PUNCT
ftr-314	339	1	as	as	ADP
ftr-314	339	2	listed	list	VERB
ftr-314	339	3	property	property	NOUN
ftr-314	339	4	,	,	PUNCT
ftr-314	339	5	however	however	ADV
ftr-314	339	6	,	,	PUNCT
ftr-314	339	7	if	if	SCONJ
ftr-314	339	8	the	the	DET
ftr-314	339	9	annual	annual	ADJ
ftr-314	339	10	lease	lease	NOUN
ftr-314	339	11	payments	payment	NOUN
ftr-314	339	12	exceed	exceed	VERB
ftr-314	339	13	a	a	DET
ftr-314	339	14	particular	particular	ADJ
ftr-314	339	15	monetary	monetary	ADJ
ftr-314	339	16	threshold	threshold	NOUN
ftr-314	339	17	(	(	PUNCT
ftr-314	339	18	which	which	PRON
ftr-314	339	19	is	be	AUX
ftr-314	339	20	adjusted	adjust	VERB
ftr-314	339	21	each	each	DET
ftr-314	339	22	year	year	NOUN
ftr-314	339	23	for	for	ADP
ftr-314	339	24	inflation	inflation	NOUN
ftr-314	339	25	)	)	PUNCT
ftr-314	339	26	,	,	PUNCT
ftr-314	339	27	there	there	PRON
ftr-314	339	28	is	be	VERB
ftr-314	339	29	an	an	DET
ftr-314	339	30	income	income	NOUN
ftr-314	339	31	add	add	VERB
ftr-314	339	32	-	-	PUNCT
ftr-314	339	33	back	back	ADP
ftr-314	339	34	feature	feature	NOUN
ftr-314	339	35	associated	associate	VERB
ftr-314	339	36	with	with	ADP
ftr-314	339	37	such	such	ADJ
ftr-314	339	38	lease	lease	NOUN
ftr-314	339	39	payments	payment	NOUN
ftr-314	339	40	.	.	PUNCT
ftr-314	340	1	i.r.c	i.r.c	NOUN
ftr-314	340	2	.	.	PUNCT
ftr-314	341	1	§	§	PROPN
ftr-314	341	2	280f(c)(2	280f(c)(2	PROPN
ftr-314	341	3	)	)	PUNCT
ftr-314	341	4	.	.	PUNCT
ftr-314	342	1	the	the	DET
ftr-314	342	2	purpose	purpose	NOUN
ftr-314	342	3	of	of	ADP
ftr-314	342	4	this	this	DET
ftr-314	342	5	add	add	VERB
ftr-314	342	6	-	-	PUNCT
ftr-314	342	7	back	back	NOUN
ftr-314	342	8	—	—	PUNCT
ftr-314	342	9	a	a	DET
ftr-314	342	10	sum	sum	NOUN
ftr-314	342	11	referred	refer	VERB
ftr-314	342	12	to	to	ADP
ftr-314	342	13	as	as	ADP
ftr-314	342	14	an	an	DET
ftr-314	342	15	inclusion	inclusion	NOUN
ftr-314	342	16	amount	amount	NOUN
ftr-314	342	17	—	—	PUNCT
ftr-314	342	18	is	be	AUX
ftr-314	342	19	to	to	PART
ftr-314	342	20	ensure	ensure	VERB
ftr-314	342	21	that	that	SCONJ
ftr-314	342	22	taxpayers	taxpayer	NOUN
ftr-314	342	23	not	not	PART
ftr-314	342	24	avoid	avoid	VERB
ftr-314	342	25	the	the	DET
ftr-314	342	26	depreciation	depreciation	NOUN
ftr-314	342	27	deduction	deduction	NOUN
ftr-314	342	28	limitations	limitation	NOUN
ftr-314	342	29	that	that	PRON
ftr-314	342	30	are	be	AUX
ftr-314	342	31	set	set	VERB
ftr-314	342	32	forth	forth	ADV
ftr-314	342	33	above	above	ADV
ftr-314	342	34	.	.	PUNCT
ftr-314	343	1	computation	computation	NOUN
ftr-314	343	2	of	of	ADP
ftr-314	343	3	the	the	DET
ftr-314	343	4	inclusion	inclusion	NOUN
ftr-314	343	5	amount	amount	NOUN
ftr-314	343	6	is	be	AUX
ftr-314	343	7	a	a	DET
ftr-314	343	8	complex	complex	ADJ
ftr-314	343	9	process	process	NOUN
ftr-314	343	10	that	that	PRON
ftr-314	343	11	entails	entail	VERB
ftr-314	343	12	multiple	multiple	ADJ
ftr-314	343	13	steps	step	NOUN
ftr-314	343	14	and	and	CCONJ
ftr-314	343	15	a	a	DET
ftr-314	343	16	familiarity	familiarity	NOUN
ftr-314	343	17	with	with	ADP
ftr-314	343	18	the	the	DET
ftr-314	343	19	automobile	automobile	NOUN
ftr-314	343	20	leasing	leasing	NOUN
ftr-314	343	21	process	process	NOUN
ftr-314	343	22	.	.	PUNCT
ftr-314	344	1	computing	compute	VERB
ftr-314	344	2	the	the	DET
ftr-314	344	3	actual	actual	ADJ
ftr-314	344	4	inclusion	inclusion	NOUN
ftr-314	344	5	amount	amount	NOUN
ftr-314	344	6	essentially	essentially	ADV
ftr-314	344	7	engenders	engender	VERB
ftr-314	344	8	three	three	NUM
ftr-314	344	9	steps	step	NOUN
ftr-314	344	10	:	:	PUNCT
ftr-314	344	11	(	(	PUNCT
ftr-314	344	12	1	1	X
ftr-314	344	13	)	)	PUNCT
ftr-314	344	14	the	the	DET
ftr-314	344	15	taxpayer	taxpayer	NOUN
ftr-314	344	16	must	must	AUX
ftr-314	344	17	ascertain	ascertain	VERB
ftr-314	344	18	the	the	DET
ftr-314	344	19	automobile	automobile	NOUN
ftr-314	344	20	’s	’s	PART
ftr-314	344	21	fair	fair	ADJ
ftr-314	344	22	market	market	NOUN
ftr-314	344	23	value	value	NOUN
ftr-314	344	24	;	;	PUNCT
ftr-314	344	25	(	(	PUNCT
ftr-314	344	26	2	2	X
ftr-314	344	27	)	)	PUNCT
ftr-314	344	28	based	base	VERB
ftr-314	344	29	upon	upon	SCONJ
ftr-314	344	30	the	the	DET
ftr-314	344	31	number	number	NOUN
ftr-314	344	32	determined	determine	VERB
ftr-314	344	33	in	in	ADP
ftr-314	344	34	step	step	NOUN
ftr-314	344	35	(	(	PUNCT
ftr-314	344	36	1	1	NUM
ftr-314	344	37	)	)	PUNCT
ftr-314	344	38	and	and	CCONJ
ftr-314	344	39	using	use	VERB
ftr-314	344	40	a	a	DET
ftr-314	344	41	table	table	NOUN
ftr-314	344	42	supplied	supply	VERB
ftr-314	344	43	by	by	ADP
ftr-314	344	44	the	the	DET
ftr-314	344	45	irs	irs	PROPN
ftr-314	344	46	,	,	PUNCT
ftr-314	344	47	the	the	DET
ftr-314	344	48	taxpayer	taxpayer	NOUN
ftr-314	344	49	must	must	AUX
ftr-314	344	50	determine	determine	VERB
ftr-314	344	51	the	the	DET
ftr-314	344	52	includable	includable	ADJ
ftr-314	344	53	amount	amount	NOUN
ftr-314	344	54	;	;	PUNCT
ftr-314	344	55	and	and	CCONJ
ftr-314	344	56	(	(	PUNCT
ftr-314	344	57	3	3	X
ftr-314	344	58	)	)	PUNCT
ftr-314	344	59	the	the	DET
ftr-314	344	60	taxpayer	taxpayer	NOUN
ftr-314	344	61	must	must	AUX
ftr-314	344	62	prorate	prorate	VERB
ftr-314	344	63	over	over	ADP
ftr-314	344	64	the	the	DET
ftr-314	344	65	number	number	NOUN
ftr-314	344	66	of	of	ADP
ftr-314	344	67	days	day	NOUN
ftr-314	344	68	leased	lease	VERB
ftr-314	344	69	.	.	PUNCT
ftr-314	345	1	reg	reg	NOUN
ftr-314	345	2	.	.	PUNCT
ftr-314	346	1	§	§	PROPN
ftr-314	346	2	1.280f-7(a)(2	1.280f-7(a)(2	NUM
ftr-314	346	3	)	)	PUNCT
ftr-314	346	4	.	.	PUNCT
ftr-314	347	1	once	once	ADV
ftr-314	347	2	this	this	DET
ftr-314	347	3	dollar	dollar	NOUN
ftr-314	347	4	figure	figure	NOUN
ftr-314	347	5	is	be	AUX
ftr-314	347	6	determined	determine	VERB
ftr-314	347	7	,	,	PUNCT
ftr-314	347	8	the	the	DET
ftr-314	347	9	taxpayer	taxpayer	NOUN
ftr-314	347	10	must	must	AUX
ftr-314	347	11	adjust	adjust	VERB
ftr-314	347	12	it	it	PRON
ftr-314	347	13	for	for	ADP
ftr-314	347	14	the	the	DET
ftr-314	347	15	taxpayer	taxpayer	NOUN
ftr-314	347	16	’s	’s	PART
ftr-314	347	17	percentage	percentage	NOUN
ftr-314	347	18	of	of	ADP
ftr-314	347	19	business	business	NOUN
ftr-314	347	20	/	/	SYM
ftr-314	347	21	investment	investment	NOUN
ftr-314	347	22	use	use	NOUN
ftr-314	347	23	.	.	PUNCT
ftr-314	348	1	reg	reg	NOUN
ftr-314	348	2	.	.	PUNCT
ftr-314	349	1	§	§	PROPN
ftr-314	349	2	1.280f-7(a)(2)(iii	1.280f-7(a)(2)(iii	NUM
ftr-314	349	3	)	)	PUNCT
ftr-314	349	4	.	.	PUNCT
ftr-314	350	1	48	48	NUM
ftr-314	350	2	.	.	PUNCT
ftr-314	351	1	the	the	DET
ftr-314	351	2	actual	actual	ADJ
ftr-314	351	3	expense	expense	NOUN
ftr-314	351	4	method	method	NOUN
ftr-314	351	5	requires	require	VERB
ftr-314	351	6	taxpayers	taxpayer	NOUN
ftr-314	351	7	to	to	PART
ftr-314	351	8	distinguish	distinguish	VERB
ftr-314	351	9	between	between	ADP
ftr-314	351	10	business	business	NOUN
ftr-314	351	11	and	and	CCONJ
ftr-314	351	12	personal	personal	ADJ
ftr-314	351	13	use	use	NOUN
ftr-314	351	14	of	of	ADP
ftr-314	351	15	their	their	PRON
ftr-314	351	16	automobiles	automobile	NOUN
ftr-314	351	17	.	.	PUNCT
ftr-314	352	1	to	to	PART
ftr-314	352	2	assist	assist	VERB
ftr-314	352	3	in	in	ADP
ftr-314	352	4	this	this	DET
ftr-314	352	5	bifurcation	bifurcation	NOUN
ftr-314	352	6	process	process	NOUN
ftr-314	352	7	,	,	PUNCT
ftr-314	352	8	treasury	treasury	PROPN
ftr-314	352	9	regulations	regulation	NOUN
ftr-314	352	10	prescribe	prescribe	VERB
ftr-314	352	11	that	that	SCONJ
ftr-314	352	12	taxpayers	taxpayer	NOUN
ftr-314	352	13	may	may	AUX
ftr-314	352	14	use	use	VERB
ftr-314	352	15	a	a	DET
ftr-314	352	16	mileage	mileage	NOUN
ftr-314	352	17	measurement	measurement	NOUN
ftr-314	352	18	test	test	NOUN
ftr-314	352	19	(	(	PUNCT
ftr-314	352	20	reg	reg	NOUN
ftr-314	352	21	.	.	PUNCT
ftr-314	353	1	§	§	PROPN
ftr-314	353	2	1.274	1.274	NUM
ftr-314	353	3	-	-	PUNCT
ftr-314	353	4	5t(b)(6)(i)(b	5t(b)(6)(i)(b	NUM
ftr-314	353	5	)	)	PUNCT
ftr-314	353	6	)	)	PUNCT
ftr-314	353	7	,	,	PUNCT
ftr-314	353	8	albeit	albeit	SCONJ
ftr-314	353	9	taxpayers	taxpayer	NOUN
ftr-314	353	10	are	be	AUX
ftr-314	353	11	at	at	ADP
ftr-314	353	12	liberty	liberty	NOUN
ftr-314	353	13	to	to	PART
ftr-314	353	14	use	use	VERB
ftr-314	353	15	an	an	DET
ftr-314	353	16	alternative	alternative	ADJ
ftr-314	353	17	method	method	NOUN
ftr-314	353	18	to	to	PART
ftr-314	353	19	accomplish	accomplish	VERB
ftr-314	353	20	the	the	DET
ftr-314	353	21	same	same	ADJ
ftr-314	353	22	task	task	NOUN
ftr-314	353	23	as	as	ADV
ftr-314	353	24	long	long	ADV
ftr-314	353	25	as	as	SCONJ
ftr-314	353	26	the	the	DET
ftr-314	353	27	method	method	NOUN
ftr-314	353	28	chosen	choose	VERB
ftr-314	353	29	is	be	AUX
ftr-314	353	30	reasonable	reasonable	ADJ
ftr-314	353	31	.	.	PUNCT
ftr-314	354	1	h.r	h.r	PROPN
ftr-314	354	2	.	.	PROPN
ftr-314	354	3	conf	conf	PROPN
ftr-314	354	4	.	.	PUNCT
ftr-314	355	1	rep	rep	PROPN
ftr-314	355	2	.	.	PROPN
ftr-314	355	3	no	no	PROPN
ftr-314	355	4	.	.	NOUN
ftr-314	356	1	98	98	NUM
ftr-314	356	2	-	-	SYM
ftr-314	356	3	861	861	NUM
ftr-314	356	4	,	,	PUNCT
ftr-314	356	5	at	at	ADP
ftr-314	356	6	1028	1028	NUM
ftr-314	356	7	(	(	PUNCT
ftr-314	356	8	1984	1984	NUM
ftr-314	356	9	)	)	PUNCT
ftr-314	356	10	(	(	PUNCT
ftr-314	356	11	“	"	PUNCT
ftr-314	356	12	[	[	X
ftr-314	356	13	r]egulations	r]egulation	NOUN
ftr-314	356	14	could	could	AUX
ftr-314	356	15	provide	provide	VERB
ftr-314	356	16	that	that	SCONJ
ftr-314	356	17	if	if	SCONJ
ftr-314	356	18	an	an	DET
ftr-314	356	19	automobile	automobile	NOUN
ftr-314	356	20	is	be	AUX
ftr-314	356	21	used	use	VERB
ftr-314	356	22	5	5	NUM
ftr-314	356	23	days	day	NOUN
ftr-314	356	24	a	a	DET
ftr-314	356	25	week	week	NOUN
ftr-314	356	26	for	for	ADP
ftr-314	356	27	business	business	NOUN
ftr-314	356	28	purposes	purpose	NOUN
ftr-314	356	29	and	and	CCONJ
ftr-314	356	30	is	be	AUX
ftr-314	356	31	available	available	ADJ
ftr-314	356	32	2	2	NUM
ftr-314	356	33	days	day	NOUN
ftr-314	356	34	a	a	DET
ftr-314	356	35	week	week	NOUN
ftr-314	356	36	for	for	ADP
ftr-314	356	37	personal	personal	ADJ
ftr-314	356	38	purposes	purpose	NOUN
ftr-314	356	39	,	,	PUNCT
ftr-314	356	40	in	in	ADP
ftr-314	356	41	no	no	DET
ftr-314	356	42	event	event	NOUN
ftr-314	356	43	may	may	AUX
ftr-314	356	44	the	the	DET
ftr-314	356	45	taxpayer	taxpayer	NOUN
ftr-314	356	46	consider	consider	VERB
ftr-314	356	47	more	more	ADJ
ftr-314	356	48	than	than	ADP
ftr-314	356	49	fivesevenths	fiveseventh	NOUN
ftr-314	356	50	of	of	ADP
ftr-314	356	51	the	the	DET
ftr-314	356	52	use	use	NOUN
ftr-314	356	53	to	to	PART
ftr-314	356	54	be	be	AUX
ftr-314	356	55	allocable	allocable	ADJ
ftr-314	356	56	to	to	ADP
ftr-314	356	57	business	business	NOUN
ftr-314	356	58	purposes	purpose	NOUN
ftr-314	356	59	”	"	PUNCT
ftr-314	356	60	)	)	PUNCT
ftr-314	356	61	.	.	PUNCT
ftr-314	357	1	as	as	ADP
ftr-314	357	2	listed	list	VERB
ftr-314	357	3	property	property	NOUN
ftr-314	357	4	,	,	PUNCT
ftr-314	357	5	distinctions	distinction	NOUN
ftr-314	357	6	drawn	draw	VERB
ftr-314	357	7	between	between	ADP
ftr-314	357	8	business	business	NOUN
ftr-314	357	9	and	and	CCONJ
ftr-314	357	10	personal	personal	ADJ
ftr-314	357	11	use	use	NOUN
ftr-314	357	12	of	of	ADP
ftr-314	357	13	automobiles	automobile	NOUN
ftr-314	357	14	are	be	AUX
ftr-314	357	15	critical	critical	ADJ
ftr-314	357	16	.	.	PUNCT
ftr-314	358	1	by	by	ADP
ftr-314	358	2	way	way	NOUN
ftr-314	358	3	of	of	ADP
ftr-314	358	4	background	background	NOUN
ftr-314	358	5	,	,	PUNCT
ftr-314	358	6	the	the	DET
ftr-314	358	7	code	code	NOUN
ftr-314	358	8	defines	define	VERB
ftr-314	358	9	qualified	qualified	ADJ
ftr-314	358	10	business	business	NOUN
ftr-314	358	11	use	use	NOUN
ftr-314	358	12	to	to	PART
ftr-314	358	13	be	be	AUX
ftr-314	358	14	“	"	PUNCT
ftr-314	358	15	any	any	DET
ftr-314	358	16	use	use	NOUN
ftr-314	358	17	in	in	ADP
ftr-314	358	18	a	a	DET
ftr-314	358	19	trade	trade	NOUN
ftr-314	358	20	or	or	CCONJ
ftr-314	358	21	business	business	NOUN
ftr-314	358	22	of	of	ADP
ftr-314	358	23	the	the	DET
ftr-314	358	24	taxpayer	taxpayer	NOUN
ftr-314	358	25	.	.	PUNCT
ftr-314	358	26	”	"	PUNCT
ftr-314	358	27	i.r.c	i.r.c	NOUN
ftr-314	358	28	.	.	PUNCT
ftr-314	359	1	§	§	PROPN
ftr-314	359	2	280f(d)(6)(b	280f(d)(6)(b	NUM
ftr-314	359	3	)	)	PUNCT
ftr-314	359	4	.	.	PUNCT
ftr-314	360	1	however	however	ADV
ftr-314	360	2	,	,	PUNCT
ftr-314	360	3	the	the	DET
ftr-314	360	4	ambit	ambit	NOUN
ftr-314	360	5	of	of	ADP
ftr-314	360	6	qualified	qualified	ADJ
ftr-314	360	7	business	business	NOUN
ftr-314	360	8	use	use	NOUN
ftr-314	360	9	does	do	AUX
ftr-314	360	10	not	not	PART
ftr-314	360	11	include	include	VERB
ftr-314	360	12	investment	investment	NOUN
ftr-314	360	13	activities	activity	NOUN
ftr-314	360	14	under	under	ADP
ftr-314	360	15	code	code	NOUN
ftr-314	360	16	section	section	NOUN
ftr-314	360	17	212	212	NUM
ftr-314	360	18	(	(	PUNCT
ftr-314	360	19	reg	reg	NOUN
ftr-314	360	20	.	.	PUNCT
ftr-314	361	1	§	§	PROPN
ftr-314	361	2	1.280f-6(d)(2)(i	1.280f-6(d)(2)(i	NUM
ftr-314	361	3	)	)	PUNCT
ftr-314	361	4	)	)	PUNCT
ftr-314	362	1	and	and	CCONJ
ftr-314	362	2	certain	certain	ADJ
ftr-314	362	3	other	other	ADJ
ftr-314	362	4	delineated	delineated	ADJ
ftr-314	362	5	activities	activity	NOUN
ftr-314	362	6	specified	specify	VERB
ftr-314	362	7	in	in	ADP
ftr-314	362	8	code	code	NOUN
ftr-314	362	9	section	section	NOUN
ftr-314	362	10	280f(d)(6)(c)(i	280f(d)(6)(c)(i	NUM
ftr-314	362	11	)	)	PUNCT
ftr-314	362	12	.	.	PUNCT
ftr-314	363	1	if	if	SCONJ
ftr-314	363	2	the	the	DET
ftr-314	363	3	qualified	qualified	ADJ
ftr-314	363	4	business	business	NOUN
ftr-314	363	5	use	use	NOUN
ftr-314	363	6	of	of	ADP
ftr-314	363	7	434	434	NUM
ftr-314	363	8	florida	florida	PROPN
ftr-314	363	9	tax	tax	NOUN
ftr-314	363	10	review	review	NOUN
ftr-314	363	11	[	[	X
ftr-314	363	12	vol	vol	NOUN
ftr-314	363	13	.	.	PUNCT
ftr-314	364	1	14:10	14:10	NUM
ftr-314	364	2	such	such	ADJ
ftr-314	364	3	costs	cost	NOUN
ftr-314	364	4	generally	generally	ADV
ftr-314	364	5	include	include	VERB
ftr-314	364	6	items	item	NOUN
ftr-314	364	7	like	like	ADP
ftr-314	364	8	gasoline	gasoline	NOUN
ftr-314	364	9	,	,	PUNCT
ftr-314	364	10	tolls	toll	NOUN
ftr-314	364	11	,	,	PUNCT
ftr-314	364	12	repairs	repair	NOUN
ftr-314	364	13	,	,	PUNCT
ftr-314	364	14	regular	regular	ADJ
ftr-314	364	15	maintenance	maintenance	NOUN
ftr-314	364	16	,	,	PUNCT
ftr-314	364	17	and	and	CCONJ
ftr-314	364	18	insurance	insurance	NOUN
ftr-314	364	19	.	.	PUNCT
ftr-314	365	1	under	under	ADP
ftr-314	365	2	the	the	DET
ftr-314	365	3	standard	standard	ADJ
ftr-314	365	4	rate	rate	NOUN
ftr-314	365	5	method	method	NOUN
ftr-314	365	6	(	(	PUNCT
ftr-314	365	7	designed	design	VERB
ftr-314	365	8	to	to	PART
ftr-314	365	9	alleviate	alleviate	VERB
ftr-314	365	10	the	the	DET
ftr-314	365	11	administrative	administrative	ADJ
ftr-314	365	12	burden	burden	NOUN
ftr-314	365	13	of	of	ADP
ftr-314	365	14	keeping	keep	VERB
ftr-314	365	15	accurate	accurate	ADJ
ftr-314	365	16	records	record	NOUN
ftr-314	365	17	of	of	ADP
ftr-314	365	18	cash	cash	NOUN
ftr-314	365	19	disbursements	disbursement	NOUN
ftr-314	365	20	and	and	CCONJ
ftr-314	365	21	computing	compute	VERB
ftr-314	365	22	their	their	PRON
ftr-314	365	23	depreciation	depreciation	NOUN
ftr-314	365	24	expenses	expense	NOUN
ftr-314	365	25	)	)	PUNCT
ftr-314	365	26	,	,	PUNCT
ftr-314	365	27	taxpayers	taxpayer	NOUN
ftr-314	365	28	are	be	AUX
ftr-314	365	29	allowed	allow	VERB
ftr-314	365	30	instead	instead	ADV
ftr-314	365	31	to	to	PART
ftr-314	365	32	compute	compute	VERB
ftr-314	365	33	their	their	PRON
ftr-314	365	34	business	business	NOUN
ftr-314	365	35	automobile	automobile	NOUN
ftr-314	365	36	expenses	expense	NOUN
ftr-314	365	37	using	use	VERB
ftr-314	365	38	a	a	DET
ftr-314	365	39	standard	standard	ADJ
ftr-314	365	40	rate	rate	NOUN
ftr-314	365	41	for	for	ADP
ftr-314	365	42	the	the	DET
ftr-314	365	43	business	business	NOUN
ftr-314	365	44	miles	mile	NOUN
ftr-314	366	1	they	they	PRON
ftr-314	366	2	travel.49	travel.49	VERB
ftr-314	366	3	for	for	ADP
ftr-314	366	4	example	example	NOUN
ftr-314	366	5	,	,	PUNCT
ftr-314	366	6	in	in	ADP
ftr-314	366	7	2013	2013	NUM
ftr-314	366	8	,	,	PUNCT
ftr-314	366	9	this	this	DET
ftr-314	366	10	rate	rate	NOUN
ftr-314	366	11	is	be	AUX
ftr-314	366	12	56.5	56.5	NUM
ftr-314	366	13	cents	cent	NOUN
ftr-314	366	14	per	per	ADP
ftr-314	366	15	mile;50	mile;50	NOUN
ftr-314	366	16	accordingly	accordingly	ADV
ftr-314	366	17	,	,	PUNCT
ftr-314	366	18	a	a	DET
ftr-314	366	19	taxpayer	taxpayer	NOUN
ftr-314	366	20	who	who	PRON
ftr-314	366	21	drives	drive	VERB
ftr-314	366	22	ten	ten	NUM
ftr-314	366	23	thousand	thousand	NUM
ftr-314	366	24	miles	mile	NOUN
ftr-314	366	25	related	relate	VERB
ftr-314	366	26	to	to	ADP
ftr-314	366	27	business	business	NOUN
ftr-314	366	28	in	in	ADP
ftr-314	366	29	2013	2013	NUM
ftr-314	366	30	may	may	AUX
ftr-314	366	31	deduct	deduct	VERB
ftr-314	366	32	$	$	SYM
ftr-314	366	33	5,650	5,650	NUM
ftr-314	366	34	(	(	PUNCT
ftr-314	366	35	i.e.	i.e.	X
ftr-314	366	36	,	,	PUNCT
ftr-314	366	37	10,000	10,000	NUM
ftr-314	366	38	x	x	SYM
ftr-314	366	39	56.5	56.5	NUM
ftr-314	366	40	cents).51	cents).51	PROPN
ftr-314	366	41	there	there	PRON
ftr-314	366	42	are	be	VERB
ftr-314	366	43	,	,	PUNCT
ftr-314	366	44	however	however	ADV
ftr-314	366	45	,	,	PUNCT
ftr-314	366	46	several	several	ADJ
ftr-314	366	47	rules	rule	NOUN
ftr-314	366	48	that	that	PRON
ftr-314	366	49	limit	limit	VERB
ftr-314	366	50	the	the	DET
ftr-314	366	51	availability	availability	NOUN
ftr-314	366	52	of	of	ADP
ftr-314	366	53	the	the	DET
ftr-314	366	54	standard	standard	ADJ
ftr-314	366	55	mileage	mileage	NOUN
ftr-314	366	56	deduction.52	deduction.52	NOUN
ftr-314	366	57	finally	finally	ADV
ftr-314	366	58	,	,	PUNCT
ftr-314	366	59	deduction	deduction	NOUN
ftr-314	366	60	limitations	limitation	NOUN
ftr-314	366	61	may	may	AUX
ftr-314	366	62	turn	turn	VERB
ftr-314	366	63	upon	upon	SCONJ
ftr-314	366	64	whether	whether	SCONJ
ftr-314	366	65	the	the	DET
ftr-314	366	66	taxpayer	taxpayer	NOUN
ftr-314	366	67	seeking	seek	VERB
ftr-314	366	68	an	an	DET
ftr-314	366	69	automobile	automobile	NOUN
ftr-314	366	70	expense	expense	NOUN
ftr-314	366	71	deduction	deduction	NOUN
ftr-314	366	72	is	be	AUX
ftr-314	366	73	an	an	DET
ftr-314	366	74	employee	employee	NOUN
ftr-314	366	75	.	.	PUNCT
ftr-314	367	1	subject	subject	ADJ
ftr-314	367	2	to	to	ADP
ftr-314	367	3	limitations,53	limitations,53	NOUN
ftr-314	367	4	employee	employee	NOUN
ftr-314	367	5	taxpayers	taxpayer	NOUN
ftr-314	367	6	who	who	PRON
ftr-314	367	7	incur	incur	VERB
ftr-314	367	8	unreimbursed	unreimbursed	ADJ
ftr-314	367	9	“	"	PUNCT
ftr-314	367	10	ordinary	ordinary	ADJ
ftr-314	367	11	and	and	CCONJ
ftr-314	367	12	necessary	necessary	ADJ
ftr-314	367	13	”	"	PUNCT
ftr-314	367	14	business	business	NOUN
ftr-314	367	15	expenses	expense	NOUN
ftr-314	367	16	may	may	AUX
ftr-314	367	17	deduct	deduct	VERB
ftr-314	367	18	them,54	them,54	NOUN
ftr-314	367	19	including	include	VERB
ftr-314	367	20	business	business	NOUN
ftr-314	367	21	automobile	automobile	NOUN
ftr-314	367	22	expenses	expense	NOUN
ftr-314	367	23	.	.	PUNCT
ftr-314	368	1	because	because	SCONJ
ftr-314	368	2	automobiles	automobile	NOUN
ftr-314	368	3	constitute	constitute	VERB
ftr-314	368	4	listed	list	VERB
ftr-314	368	5	property,55	property,55	PROPN
ftr-314	368	6	an	an	DET
ftr-314	368	7	automobile	automobile	NOUN
ftr-314	368	8	is	be	AUX
ftr-314	368	9	fifty	fifty	NUM
ftr-314	368	10	percent	percent	NOUN
ftr-314	368	11	or	or	CCONJ
ftr-314	368	12	less	less	ADJ
ftr-314	368	13	,	,	PUNCT
ftr-314	368	14	then	then	ADV
ftr-314	368	15	the	the	DET
ftr-314	368	16	taxpayer	taxpayer	NOUN
ftr-314	368	17	must	must	AUX
ftr-314	368	18	,	,	PUNCT
ftr-314	368	19	on	on	ADP
ftr-314	368	20	a	a	DET
ftr-314	368	21	going	go	VERB
ftr-314	368	22	-	-	PUNCT
ftr-314	368	23	forward	forward	NOUN
ftr-314	368	24	basis	basis	NOUN
ftr-314	368	25	,	,	PUNCT
ftr-314	368	26	use	use	VERB
ftr-314	368	27	the	the	DET
ftr-314	368	28	straight	straight	ADJ
ftr-314	368	29	-	-	PUNCT
ftr-314	368	30	line	line	NOUN
ftr-314	368	31	method	method	NOUN
ftr-314	368	32	of	of	ADP
ftr-314	368	33	depreciation	depreciation	NOUN
ftr-314	368	34	(	(	PUNCT
ftr-314	368	35	i.r.c	i.r.c	NOUN
ftr-314	368	36	.	.	PUNCT
ftr-314	369	1	§	§	PROPN
ftr-314	369	2	280f(b)(2)(a	280f(b)(2)(a	NUM
ftr-314	369	3	)	)	PUNCT
ftr-314	369	4	)	)	PUNCT
ftr-314	370	1	and	and	CCONJ
ftr-314	370	2	,	,	PUNCT
ftr-314	370	3	furthermore	furthermore	ADV
ftr-314	370	4	,	,	PUNCT
ftr-314	370	5	recapture	recapture	VERB
ftr-314	370	6	in	in	ADP
ftr-314	370	7	the	the	DET
ftr-314	370	8	current	current	ADJ
ftr-314	370	9	year	year	NOUN
ftr-314	370	10	as	as	SCONJ
ftr-314	370	11	income	income	NOUN
ftr-314	370	12	the	the	DET
ftr-314	370	13	difference	difference	NOUN
ftr-314	370	14	between	between	ADP
ftr-314	370	15	the	the	DET
ftr-314	370	16	depreciation	depreciation	NOUN
ftr-314	370	17	deductions	deduction	NOUN
ftr-314	370	18	the	the	DET
ftr-314	370	19	taxpayer	taxpayer	NOUN
ftr-314	370	20	was	be	AUX
ftr-314	370	21	allowed	allow	VERB
ftr-314	370	22	in	in	ADP
ftr-314	370	23	prior	prior	ADJ
ftr-314	370	24	years	year	NOUN
ftr-314	370	25	versus	versus	SCONJ
ftr-314	370	26	what	what	DET
ftr-314	370	27	straightline	straightline	NOUN
ftr-314	370	28	depreciation	depreciation	NOUN
ftr-314	370	29	would	would	AUX
ftr-314	370	30	have	have	AUX
ftr-314	370	31	yielded	yield	VERB
ftr-314	370	32	.	.	PUNCT
ftr-314	371	1	i.r.c	i.r.c	PROPN
ftr-314	371	2	.	.	PUNCT
ftr-314	372	1	§	§	PROPN
ftr-314	372	2	280f(b)(2)(b	280f(b)(2)(b	NUM
ftr-314	372	3	)	)	PUNCT
ftr-314	372	4	.	.	PUNCT
ftr-314	373	1	49	49	NUM
ftr-314	373	2	.	.	PUNCT
ftr-314	374	1	reg	reg	NOUN
ftr-314	374	2	.	.	PUNCT
ftr-314	375	1	§	§	PROPN
ftr-314	375	2	1.274	1.274	NUM
ftr-314	375	3	-	-	NUM
ftr-314	375	4	5(j)(2	5(j)(2	NUM
ftr-314	375	5	)	)	PUNCT
ftr-314	375	6	.	.	PUNCT
ftr-314	376	1	50	50	NUM
ftr-314	376	2	.	.	PUNCT
ftr-314	377	1	notice	notice	VERB
ftr-314	377	2	2012	2012	NUM
ftr-314	377	3	-	-	SYM
ftr-314	377	4	72	72	NUM
ftr-314	377	5	,	,	PUNCT
ftr-314	377	6	2012	2012	NUM
ftr-314	377	7	-	-	SYM
ftr-314	377	8	50	50	NUM
ftr-314	377	9	i.r.b	i.r.b	NOUN
ftr-314	377	10	.	.	PUNCT
ftr-314	378	1	673	673	NUM
ftr-314	378	2	,	,	PUNCT
ftr-314	378	3	§	§	PROPN
ftr-314	378	4	2	2	NUM
ftr-314	378	5	(	(	PUNCT
ftr-314	378	6	2013	2013	NUM
ftr-314	378	7	rates	rate	NOUN
ftr-314	378	8	)	)	PUNCT
ftr-314	378	9	,	,	PUNCT
ftr-314	378	10	notice	notice	VERB
ftr-314	378	11	2012	2012	NUM
ftr-314	378	12	-	-	SYM
ftr-314	378	13	1	1	NUM
ftr-314	378	14	,	,	PUNCT
ftr-314	378	15	2012	2012	NUM
ftr-314	378	16	-	-	SYM
ftr-314	378	17	2	2	NUM
ftr-314	378	18	i.r.b	i.r.b	NOUN
ftr-314	378	19	.	.	NOUN
ftr-314	378	20	260	260	NUM
ftr-314	378	21	,	,	PUNCT
ftr-314	378	22	§	§	PROPN
ftr-314	378	23	2	2	NUM
ftr-314	378	24	(	(	PUNCT
ftr-314	378	25	2012	2012	NUM
ftr-314	378	26	rates	rate	NOUN
ftr-314	378	27	)	)	PUNCT
ftr-314	378	28	;	;	PUNCT
ftr-314	378	29	notice	notice	VERB
ftr-314	378	30	2010	2010	NUM
ftr-314	378	31	-	-	SYM
ftr-314	378	32	88	88	NUM
ftr-314	378	33	,	,	PUNCT
ftr-314	378	34	2010	2010	NUM
ftr-314	378	35	-	-	SYM
ftr-314	378	36	51	51	NUM
ftr-314	378	37	i.r.b	i.r.b	NOUN
ftr-314	378	38	.	.	PUNCT
ftr-314	378	39	882	882	NUM
ftr-314	378	40	,	,	PUNCT
ftr-314	378	41	§	§	PROPN
ftr-314	378	42	2	2	NUM
ftr-314	378	43	,	,	PUNCT
ftr-314	378	44	as	as	SCONJ
ftr-314	378	45	modified	modify	VERB
ftr-314	378	46	by	by	ADP
ftr-314	378	47	ann	ann	PROPN
ftr-314	378	48	.	.	PROPN
ftr-314	378	49	2011	2011	NUM
ftr-314	378	50	-	-	SYM
ftr-314	378	51	40	40	NUM
ftr-314	378	52	,	,	PUNCT
ftr-314	378	53	2011	2011	NUM
ftr-314	378	54	-	-	SYM
ftr-314	378	55	29	29	NUM
ftr-314	378	56	i.r.b	i.r.b	NOUN
ftr-314	378	57	.	.	PUNCT
ftr-314	379	1	56	56	NUM
ftr-314	379	2	(	(	PUNCT
ftr-314	379	3	2011	2011	NUM
ftr-314	379	4	rates	rate	NOUN
ftr-314	379	5	):	):	PUNCT
ftr-314	379	6	rev	rev	PROPN
ftr-314	379	7	.	.	PROPN
ftr-314	379	8	proc	proc	PROPN
ftr-314	379	9	.	.	PUNCT
ftr-314	380	1	2009	2009	NUM
ftr-314	380	2	-	-	SYM
ftr-314	380	3	54	54	NUM
ftr-314	380	4	,	,	PUNCT
ftr-314	380	5	2009	2009	NUM
ftr-314	380	6	-	-	SYM
ftr-314	380	7	51	51	NUM
ftr-314	380	8	i.r.b	i.r.b	NOUN
ftr-314	380	9	.	.	PUNCT
ftr-314	381	1	930	930	NUM
ftr-314	381	2	,	,	PUNCT
ftr-314	381	3	§	§	PROPN
ftr-314	381	4	5.01	5.01	NUM
ftr-314	381	5	(	(	PUNCT
ftr-314	381	6	2010	2010	NUM
ftr-314	381	7	rates	rate	NOUN
ftr-314	381	8	)	)	PUNCT
ftr-314	381	9	.	.	PUNCT
ftr-314	382	1	51	51	NUM
ftr-314	382	2	.	.	PUNCT
ftr-314	383	1	a	a	DET
ftr-314	383	2	corollary	corollary	NOUN
ftr-314	383	3	to	to	ADP
ftr-314	383	4	using	use	VERB
ftr-314	383	5	the	the	DET
ftr-314	383	6	standard	standard	ADJ
ftr-314	383	7	mileage	mileage	NOUN
ftr-314	383	8	rate	rate	NOUN
ftr-314	383	9	is	be	AUX
ftr-314	383	10	a	a	DET
ftr-314	383	11	deemed	deemed	ADJ
ftr-314	383	12	depreciation	depreciation	NOUN
ftr-314	383	13	rule	rule	NOUN
ftr-314	383	14	.	.	PUNCT
ftr-314	384	1	application	application	NOUN
ftr-314	384	2	of	of	ADP
ftr-314	384	3	this	this	DET
ftr-314	384	4	rule	rule	NOUN
ftr-314	384	5	requires	require	VERB
ftr-314	384	6	that	that	SCONJ
ftr-314	384	7	the	the	DET
ftr-314	384	8	adjusted	adjusted	ADJ
ftr-314	384	9	basis	basis	NOUN
ftr-314	384	10	of	of	ADP
ftr-314	384	11	the	the	DET
ftr-314	384	12	automobile	automobile	NOUN
ftr-314	384	13	used	use	VERB
ftr-314	384	14	for	for	ADP
ftr-314	384	15	business	business	NOUN
ftr-314	384	16	driving	drive	VERB
ftr-314	384	17	purposes	purpose	NOUN
ftr-314	384	18	be	be	AUX
ftr-314	384	19	downwardly	downwardly	ADV
ftr-314	384	20	adjusted	adjust	VERB
ftr-314	384	21	by	by	ADP
ftr-314	384	22	multiplying	multiply	VERB
ftr-314	384	23	each	each	DET
ftr-314	384	24	business	business	NOUN
ftr-314	384	25	mile	mile	NOUN
ftr-314	384	26	by	by	ADP
ftr-314	384	27	a	a	DET
ftr-314	384	28	standard	standard	ADJ
ftr-314	384	29	rate	rate	NOUN
ftr-314	384	30	.	.	PUNCT
ftr-314	385	1	for	for	ADP
ftr-314	385	2	example	example	NOUN
ftr-314	385	3	,	,	PUNCT
ftr-314	385	4	in	in	ADP
ftr-314	385	5	2012	2012	NUM
ftr-314	385	6	,	,	PUNCT
ftr-314	385	7	this	this	DET
ftr-314	385	8	deemed	deem	VERB
ftr-314	385	9	rate	rate	NOUN
ftr-314	385	10	of	of	ADP
ftr-314	385	11	depreciation	depreciation	NOUN
ftr-314	385	12	is	be	AUX
ftr-314	385	13	equal	equal	ADJ
ftr-314	385	14	to	to	ADP
ftr-314	385	15	23	23	NUM
ftr-314	385	16	cents	cent	NOUN
ftr-314	385	17	per	per	ADP
ftr-314	385	18	mile	mile	NOUN
ftr-314	385	19	;	;	PUNCT
ftr-314	385	20	in	in	ADP
ftr-314	385	21	2011	2011	NUM
ftr-314	385	22	,	,	PUNCT
ftr-314	385	23	this	this	DET
ftr-314	385	24	rate	rate	NOUN
ftr-314	385	25	was	be	AUX
ftr-314	385	26	22	22	NUM
ftr-314	385	27	cents	cent	NOUN
ftr-314	385	28	per	per	ADP
ftr-314	385	29	mile	mile	NOUN
ftr-314	385	30	;	;	PUNCT
ftr-314	385	31	and	and	CCONJ
ftr-314	385	32	in	in	ADP
ftr-314	385	33	2010	2010	NUM
ftr-314	385	34	,	,	PUNCT
ftr-314	385	35	this	this	DET
ftr-314	385	36	rate	rate	NOUN
ftr-314	385	37	was	be	AUX
ftr-314	385	38	23	23	NUM
ftr-314	385	39	cents	cent	NOUN
ftr-314	385	40	per	per	ADP
ftr-314	385	41	mile	mile	NOUN
ftr-314	385	42	.	.	PUNCT
ftr-314	386	1	notice	notice	PROPN
ftr-314	386	2	2012	2012	NUM
ftr-314	386	3	-	-	SYM
ftr-314	386	4	1	1	NUM
ftr-314	386	5	,	,	PUNCT
ftr-314	386	6	supra	supra	NOUN
ftr-314	386	7	note	note	NOUN
ftr-314	386	8	50	50	NUM
ftr-314	386	9	,	,	PUNCT
ftr-314	386	10	§	§	PROPN
ftr-314	386	11	3	3	NUM
ftr-314	386	12	.	.	PUNCT
ftr-314	387	1	in	in	ADP
ftr-314	387	2	the	the	DET
ftr-314	387	3	prior	prior	ADJ
ftr-314	387	4	illustration	illustration	NOUN
ftr-314	387	5	of	of	ADP
ftr-314	387	6	the	the	DET
ftr-314	387	7	taxpayer	taxpayer	NOUN
ftr-314	387	8	who	who	PRON
ftr-314	387	9	drove	drive	VERB
ftr-314	387	10	his	his	PRON
ftr-314	387	11	automobile	automobile	NOUN
ftr-314	387	12	ten	ten	NUM
ftr-314	387	13	thousand	thousand	NUM
ftr-314	387	14	miles	mile	NOUN
ftr-314	387	15	for	for	ADP
ftr-314	387	16	business	business	NOUN
ftr-314	387	17	in	in	ADP
ftr-314	387	18	2012	2012	NUM
ftr-314	387	19	,	,	PUNCT
ftr-314	387	20	the	the	DET
ftr-314	387	21	taxpayer	taxpayer	NOUN
ftr-314	387	22	must	must	AUX
ftr-314	387	23	downwardly	downwardly	ADV
ftr-314	387	24	adjust	adjust	VERB
ftr-314	387	25	the	the	DET
ftr-314	387	26	tax	tax	NOUN
ftr-314	387	27	basis	basis	NOUN
ftr-314	387	28	he	he	PRON
ftr-314	387	29	has	have	VERB
ftr-314	387	30	in	in	ADP
ftr-314	387	31	his	his	PRON
ftr-314	387	32	automobile	automobile	NOUN
ftr-314	387	33	by	by	ADP
ftr-314	387	34	$	$	SYM
ftr-314	387	35	2,300	2,300	NUM
ftr-314	387	36	(	(	PUNCT
ftr-314	387	37	i.e.	i.e.	X
ftr-314	387	38	,	,	PUNCT
ftr-314	387	39	10,000	10,000	NUM
ftr-314	387	40	x	x	SYM
ftr-314	387	41	.23	.23	NUM
ftr-314	387	42	)	)	PUNCT
ftr-314	387	43	.	.	PUNCT
ftr-314	388	1	52	52	NUM
ftr-314	388	2	.	.	PUNCT
ftr-314	389	1	for	for	ADP
ftr-314	389	2	example	example	NOUN
ftr-314	389	3	,	,	PUNCT
ftr-314	389	4	this	this	DET
ftr-314	389	5	method	method	NOUN
ftr-314	389	6	is	be	AUX
ftr-314	389	7	not	not	PART
ftr-314	389	8	allowed	allow	VERB
ftr-314	389	9	if	if	SCONJ
ftr-314	389	10	the	the	DET
ftr-314	389	11	taxpayer	taxpayer	NOUN
ftr-314	389	12	had	have	AUX
ftr-314	389	13	claimed	claim	VERB
ftr-314	389	14	a	a	DET
ftr-314	389	15	code	code	NOUN
ftr-314	389	16	section	section	NOUN
ftr-314	389	17	179	179	NUM
ftr-314	389	18	deduction	deduction	NOUN
ftr-314	389	19	,	,	PUNCT
ftr-314	389	20	previously	previously	ADV
ftr-314	389	21	used	use	VERB
ftr-314	389	22	a	a	DET
ftr-314	389	23	depreciation	depreciation	NOUN
ftr-314	389	24	method	method	NOUN
ftr-314	389	25	other	other	ADJ
ftr-314	389	26	than	than	ADP
ftr-314	389	27	straight	straight	ADJ
ftr-314	389	28	-	-	PUNCT
ftr-314	389	29	line	line	NOUN
ftr-314	389	30	,	,	PUNCT
ftr-314	389	31	or	or	CCONJ
ftr-314	389	32	had	have	AUX
ftr-314	389	33	used	use	VERB
ftr-314	389	34	or	or	CCONJ
ftr-314	389	35	leased	lease	VERB
ftr-314	389	36	simultaneously	simultaneously	ADV
ftr-314	389	37	five	five	NUM
ftr-314	389	38	or	or	CCONJ
ftr-314	389	39	more	more	ADJ
ftr-314	389	40	vehicles	vehicle	NOUN
ftr-314	389	41	in	in	ADP
ftr-314	389	42	business	business	NOUN
ftr-314	389	43	(	(	PUNCT
ftr-314	389	44	such	such	ADJ
ftr-314	389	45	as	as	ADP
ftr-314	389	46	fleet	fleet	NOUN
ftr-314	389	47	operations	operation	NOUN
ftr-314	389	48	)	)	PUNCT
ftr-314	389	49	.	.	PUNCT
ftr-314	390	1	rev	rev	PROPN
ftr-314	390	2	.	.	PROPN
ftr-314	390	3	proc	proc	PROPN
ftr-314	390	4	.	.	PUNCT
ftr-314	391	1	2010	2010	NUM
ftr-314	391	2	-	-	SYM
ftr-314	391	3	51	51	NUM
ftr-314	391	4	,	,	PUNCT
ftr-314	391	5	2010	2010	NUM
ftr-314	391	6	-	-	SYM
ftr-314	391	7	51	51	NUM
ftr-314	391	8	i.r.b	i.r.b	NOUN
ftr-314	391	9	.	.	PUNCT
ftr-314	391	10	883	883	NUM
ftr-314	391	11	,	,	PUNCT
ftr-314	391	12	§	§	PROPN
ftr-314	391	13	4.05	4.05	NUM
ftr-314	391	14	.	.	PUNCT
ftr-314	392	1	53	53	NUM
ftr-314	392	2	.	.	PUNCT
ftr-314	392	3	see	see	VERB
ftr-314	392	4	i.r.c	i.r.c	NOUN
ftr-314	392	5	.	.	PUNCT
ftr-314	393	1	§	§	PROPN
ftr-314	393	2	67(a	67(a	NUM
ftr-314	393	3	)	)	PUNCT
ftr-314	393	4	(	(	PUNCT
ftr-314	393	5	limits	limit	VERB
ftr-314	393	6	miscellaneous	miscellaneous	ADJ
ftr-314	393	7	deductions	deduction	NOUN
ftr-314	393	8	to	to	ADP
ftr-314	393	9	the	the	DET
ftr-314	393	10	amount	amount	NOUN
ftr-314	393	11	that	that	PRON
ftr-314	393	12	exceeds	exceed	VERB
ftr-314	393	13	two	two	NUM
ftr-314	393	14	percent	percent	NOUN
ftr-314	393	15	of	of	ADP
ftr-314	393	16	the	the	DET
ftr-314	393	17	taxpayer	taxpayer	NOUN
ftr-314	393	18	’s	’s	PART
ftr-314	393	19	adjusted	adjust	VERB
ftr-314	393	20	gross	gross	ADJ
ftr-314	393	21	income	income	NOUN
ftr-314	393	22	)	)	PUNCT
ftr-314	393	23	;	;	PUNCT
ftr-314	393	24	i.r.c	i.r.c	NOUN
ftr-314	393	25	.	.	PUNCT
ftr-314	394	1	§	§	PROPN
ftr-314	394	2	68(a	68(a	NUM
ftr-314	394	3	)	)	PUNCT
ftr-314	394	4	(	(	PUNCT
ftr-314	394	5	in	in	ADP
ftr-314	394	6	certain	certain	ADJ
ftr-314	394	7	instances	instance	NOUN
ftr-314	394	8	,	,	PUNCT
ftr-314	394	9	limits	limit	VERB
ftr-314	394	10	the	the	DET
ftr-314	394	11	amount	amount	NOUN
ftr-314	394	12	of	of	ADP
ftr-314	394	13	a	a	DET
ftr-314	394	14	taxpayer	taxpayer	NOUN
ftr-314	394	15	’s	’s	PART
ftr-314	394	16	itemized	itemize	VERB
ftr-314	394	17	deductions	deduction	NOUN
ftr-314	394	18	)	)	PUNCT
ftr-314	394	19	.	.	PUNCT
ftr-314	395	1	54	54	NUM
ftr-314	395	2	.	.	PUNCT
ftr-314	395	3	i.r.c	i.r.c	NOUN
ftr-314	395	4	.	.	PUNCT
ftr-314	396	1	§	§	PROPN
ftr-314	396	2	162(a	162(a	PROPN
ftr-314	396	3	)	)	PUNCT
ftr-314	396	4	.	.	PUNCT
ftr-314	397	1	55	55	NUM
ftr-314	397	2	.	.	PUNCT
ftr-314	398	1	see	see	VERB
ftr-314	398	2	supra	supra	PROPN
ftr-314	398	3	note	note	PROPN
ftr-314	398	4	44	44	NUM
ftr-314	398	5	.	.	PUNCT
ftr-314	399	1	2013	2013	NUM
ftr-314	399	2	]	]	PUNCT
ftr-314	399	3	the	the	DET
ftr-314	399	4	internal	internal	PROPN
ftr-314	399	5	revenue	revenue	NOUN
ftr-314	399	6	code	code	NOUN
ftr-314	399	7	and	and	CCONJ
ftr-314	399	8	automobiles	automobile	NOUN
ftr-314	399	9	435	435	NUM
ftr-314	399	10	however	however	ADV
ftr-314	399	11	,	,	PUNCT
ftr-314	399	12	the	the	DET
ftr-314	399	13	code	code	NOUN
ftr-314	399	14	disallows	disallow	VERB
ftr-314	399	15	all	all	DET
ftr-314	399	16	depreciation	depreciation	NOUN
ftr-314	399	17	and	and	CCONJ
ftr-314	399	18	lease	lease	NOUN
ftr-314	399	19	expenses	expense	NOUN
ftr-314	399	20	associated	associate	VERB
ftr-314	399	21	with	with	ADP
ftr-314	399	22	business	business	NOUN
ftr-314	399	23	automobile	automobile	NOUN
ftr-314	399	24	usage	usage	NOUN
ftr-314	399	25	“	"	PUNCT
ftr-314	399	26	unless	unless	SCONJ
ftr-314	399	27	such	such	ADJ
ftr-314	399	28	use	use	NOUN
ftr-314	399	29	is	be	AUX
ftr-314	399	30	for	for	ADP
ftr-314	399	31	the	the	DET
ftr-314	399	32	convenience	convenience	NOUN
ftr-314	399	33	of	of	ADP
ftr-314	399	34	the	the	DET
ftr-314	399	35	employer	employer	NOUN
ftr-314	399	36	and	and	CCONJ
ftr-314	399	37	required	require	VERB
ftr-314	399	38	as	as	ADP
ftr-314	399	39	a	a	DET
ftr-314	399	40	condition	condition	NOUN
ftr-314	399	41	of	of	ADP
ftr-314	399	42	employment	employment	NOUN
ftr-314	399	43	.	.	PUNCT
ftr-314	400	1	”56	”56	PUNCT
ftr-314	400	2	definitions	definition	NOUN
ftr-314	400	3	for	for	ADP
ftr-314	400	4	the	the	DET
ftr-314	400	5	phrases	phrase	NOUN
ftr-314	400	6	“	"	PUNCT
ftr-314	400	7	the	the	DET
ftr-314	400	8	convenience	convenience	NOUN
ftr-314	400	9	of	of	ADP
ftr-314	400	10	the	the	DET
ftr-314	400	11	employer	employer	NOUN
ftr-314	400	12	”	"	PUNCT
ftr-314	400	13	and	and	CCONJ
ftr-314	400	14	“	"	PUNCT
ftr-314	400	15	condition	condition	NOUN
ftr-314	400	16	of	of	ADP
ftr-314	400	17	employment	employment	NOUN
ftr-314	400	18	”	"	PUNCT
ftr-314	400	19	have	have	VERB
ftr-314	400	20	the	the	DET
ftr-314	400	21	same	same	ADJ
ftr-314	400	22	meaning	meaning	NOUN
ftr-314	400	23	under	under	ADP
ftr-314	400	24	the	the	DET
ftr-314	400	25	listed	list	VERB
ftr-314	400	26	property	property	NOUN
ftr-314	400	27	limitations	limitation	NOUN
ftr-314	400	28	as	as	SCONJ
ftr-314	400	29	they	they	PRON
ftr-314	400	30	do	do	AUX
ftr-314	400	31	under	under	ADP
ftr-314	400	32	code	code	NOUN
ftr-314	400	33	section	section	NOUN
ftr-314	400	34	119.57	119.57	NUM
ftr-314	400	35	application	application	NOUN
ftr-314	400	36	of	of	ADP
ftr-314	400	37	this	this	DET
ftr-314	400	38	stringent	stringent	ADJ
ftr-314	400	39	test	test	NOUN
ftr-314	400	40	curtails	curtail	VERB
ftr-314	400	41	the	the	DET
ftr-314	400	42	ability	ability	NOUN
ftr-314	400	43	of	of	ADP
ftr-314	400	44	most	most	ADJ
ftr-314	400	45	employee	employee	NOUN
ftr-314	400	46	taxpayers	taxpayer	NOUN
ftr-314	400	47	to	to	PART
ftr-314	400	48	deduct	deduct	VERB
ftr-314	400	49	their	their	PRON
ftr-314	400	50	unreimbursed	unreimbursed	ADJ
ftr-314	400	51	depreciation	depreciation	NOUN
ftr-314	400	52	or	or	CCONJ
ftr-314	400	53	lease	lease	NOUN
ftr-314	400	54	expenses	expense	NOUN
ftr-314	400	55	because	because	SCONJ
ftr-314	400	56	,	,	PUNCT
ftr-314	400	57	as	as	ADP
ftr-314	400	58	practical	practical	ADJ
ftr-314	400	59	matter	matter	NOUN
ftr-314	400	60	,	,	PUNCT
ftr-314	400	61	they	they	PRON
ftr-314	400	62	can	can	AUX
ftr-314	400	63	not	not	PART
ftr-314	400	64	satisfy	satisfy	VERB
ftr-314	400	65	these	these	DET
ftr-314	400	66	conjunctive	conjunctive	ADJ
ftr-314	400	67	conditions	condition	NOUN
ftr-314	400	68	.	.	PUNCT
ftr-314	401	1	in	in	ADP
ftr-314	401	2	sum	sum	NOUN
ftr-314	401	3	,	,	PUNCT
ftr-314	401	4	deductions	deduction	NOUN
ftr-314	401	5	are	be	AUX
ftr-314	401	6	said	say	VERB
ftr-314	401	7	to	to	PART
ftr-314	401	8	be	be	AUX
ftr-314	401	9	the	the	DET
ftr-314	401	10	product	product	NOUN
ftr-314	401	11	of	of	ADP
ftr-314	401	12	legislative	legislative	ADJ
ftr-314	401	13	grace.58	grace.58	NOUN
ftr-314	401	14	in	in	ADP
ftr-314	401	15	the	the	DET
ftr-314	401	16	realm	realm	NOUN
ftr-314	401	17	of	of	ADP
ftr-314	401	18	business	business	NOUN
ftr-314	401	19	automobile	automobile	NOUN
ftr-314	401	20	expenses	expense	NOUN
ftr-314	401	21	,	,	PUNCT
ftr-314	401	22	congress	congress	PROPN
ftr-314	401	23	has	have	AUX
ftr-314	401	24	rightfully	rightfully	ADV
ftr-314	401	25	chosen	choose	VERB
ftr-314	401	26	to	to	PART
ftr-314	401	27	be	be	AUX
ftr-314	401	28	circumspect	circumspect	ADJ
ftr-314	401	29	because	because	SCONJ
ftr-314	401	30	when	when	SCONJ
ftr-314	401	31	it	it	PRON
ftr-314	401	32	relates	relate	VERB
ftr-314	401	33	to	to	ADP
ftr-314	401	34	their	their	PRON
ftr-314	401	35	business	business	NOUN
ftr-314	401	36	automobile	automobile	NOUN
ftr-314	401	37	expenses	expense	NOUN
ftr-314	401	38	,	,	PUNCT
ftr-314	401	39	many	many	ADJ
ftr-314	401	40	taxpayers	taxpayer	NOUN
ftr-314	401	41	tend	tend	VERB
ftr-314	401	42	to	to	PART
ftr-314	401	43	be	be	AUX
ftr-314	401	44	highly	highly	ADV
ftr-314	401	45	aggressive	aggressive	ADJ
ftr-314	401	46	in	in	ADP
ftr-314	401	47	taking	take	VERB
ftr-314	401	48	tax	tax	NOUN
ftr-314	401	49	deductions.59	deductions.59	NOUN
ftr-314	401	50	2	2	NUM
ftr-314	401	51	.	.	PUNCT
ftr-314	401	52	personal	personal	ADJ
ftr-314	401	53	use	use	NOUN
ftr-314	401	54	of	of	ADP
ftr-314	401	55	business	business	NOUN
ftr-314	401	56	-	-	PUNCT
ftr-314	401	57	supplied	supply	VERB
ftr-314	401	58	automobiles	automobile	NOUN
ftr-314	401	59	and	and	CCONJ
ftr-314	401	60	its	its	PRON
ftr-314	401	61	tax	tax	NOUN
ftr-314	401	62	implications	implication	NOUN
ftr-314	401	63	the	the	DET
ftr-314	401	64	starting	starting	NOUN
ftr-314	401	65	point	point	NOUN
ftr-314	401	66	for	for	ADP
ftr-314	401	67	tax	tax	NOUN
ftr-314	401	68	implications	implication	NOUN
ftr-314	401	69	associated	associate	VERB
ftr-314	401	70	with	with	ADP
ftr-314	401	71	the	the	DET
ftr-314	401	72	personal	personal	ADJ
ftr-314	401	73	use	use	NOUN
ftr-314	401	74	of	of	ADP
ftr-314	401	75	a	a	DET
ftr-314	401	76	business	business	NOUN
ftr-314	401	77	-	-	PUNCT
ftr-314	401	78	supplied	supply	VERB
ftr-314	401	79	automobile	automobile	NOUN
ftr-314	401	80	is	be	AUX
ftr-314	401	81	code	code	NOUN
ftr-314	401	82	section	section	NOUN
ftr-314	401	83	61	61	NUM
ftr-314	401	84	,	,	PUNCT
ftr-314	401	85	which	which	PRON
ftr-314	401	86	essentially	essentially	ADV
ftr-314	401	87	declares	declare	VERB
ftr-314	401	88	that	that	SCONJ
ftr-314	401	89	all	all	DET
ftr-314	401	90	accretions	accretion	NOUN
ftr-314	401	91	to	to	ADP
ftr-314	401	92	wealth	wealth	NOUN
ftr-314	401	93	are	be	AUX
ftr-314	401	94	taxable.60	taxable.60	NOUN
ftr-314	401	95	congress	congress	PROPN
ftr-314	401	96	has	have	AUX
ftr-314	401	97	decided	decide	VERB
ftr-314	401	98	,	,	PUNCT
ftr-314	401	99	however	however	ADV
ftr-314	401	100	,	,	PUNCT
ftr-314	401	101	that	that	SCONJ
ftr-314	401	102	certain	certain	ADJ
ftr-314	401	103	enumerated	enumerate	VERB
ftr-314	401	104	fringe	fringe	NOUN
ftr-314	401	105	benefits	benefit	NOUN
ftr-314	401	106	should	should	AUX
ftr-314	401	107	be	be	AUX
ftr-314	401	108	excluded	exclude	VERB
ftr-314	401	109	from	from	ADP
ftr-314	401	110	income.61	income.61	NOUN
ftr-314	401	111	in	in	ADP
ftr-314	401	112	the	the	DET
ftr-314	401	113	subsections	subsection	NOUN
ftr-314	401	114	below	below	ADV
ftr-314	401	115	,	,	PUNCT
ftr-314	401	116	this	this	DET
ftr-314	401	117	analysis	analysis	NOUN
ftr-314	401	118	explores	explore	VERB
ftr-314	401	119	whether	whether	SCONJ
ftr-314	401	120	the	the	DET
ftr-314	401	121	personal	personal	ADJ
ftr-314	401	122	use	use	NOUN
ftr-314	401	123	of	of	ADP
ftr-314	401	124	a	a	DET
ftr-314	401	125	business	business	NOUN
ftr-314	401	126	-	-	PUNCT
ftr-314	401	127	supplied	supply	VERB
ftr-314	401	128	automobile	automobile	NOUN
ftr-314	401	129	will	will	AUX
ftr-314	401	130	result	result	VERB
ftr-314	401	131	in	in	ADP
ftr-314	401	132	either	either	CCONJ
ftr-314	401	133	(	(	PUNCT
ftr-314	401	134	a	a	X
ftr-314	401	135	)	)	PUNCT
ftr-314	401	136	income	income	NOUN
ftr-314	401	137	inclusion	inclusion	NOUN
ftr-314	401	138	or	or	CCONJ
ftr-314	401	139	(	(	PUNCT
ftr-314	401	140	b	b	NOUN
ftr-314	401	141	)	)	PUNCT
ftr-314	401	142	income	income	NOUN
ftr-314	401	143	exclusion	exclusion	NOUN
ftr-314	401	144	.	.	PUNCT
ftr-314	402	1	56	56	NUM
ftr-314	402	2	.	.	PUNCT
ftr-314	402	3	i.r.c	i.r.c	NOUN
ftr-314	402	4	.	.	PUNCT
ftr-314	403	1	§	§	PROPN
ftr-314	403	2	280f(d)(3)(a	280f(d)(3)(a	NUM
ftr-314	403	3	)	)	PUNCT
ftr-314	403	4	.	.	PUNCT
ftr-314	404	1	57	57	NUM
ftr-314	404	2	.	.	X
ftr-314	405	1	reg	reg	NOUN
ftr-314	405	2	.	.	PUNCT
ftr-314	406	1	§	§	PROPN
ftr-314	406	2	1.280f-6(a)(2)(i	1.280f-6(a)(2)(i	NUM
ftr-314	406	3	)	)	PUNCT
ftr-314	406	4	.	.	PUNCT
ftr-314	407	1	58	58	NUM
ftr-314	407	2	.	.	PUNCT
ftr-314	407	3	see	see	VERB
ftr-314	407	4	new	new	ADJ
ftr-314	407	5	colonial	colonial	PROPN
ftr-314	407	6	ice	ice	PROPN
ftr-314	407	7	co.	co.	PROPN
ftr-314	407	8	v.	v.	ADP
ftr-314	407	9	helvering	helvering	PROPN
ftr-314	407	10	,	,	PUNCT
ftr-314	407	11	292	292	NUM
ftr-314	407	12	u.s	u.s	AUX
ftr-314	407	13	.	.	PROPN
ftr-314	407	14	435	435	NUM
ftr-314	407	15	,	,	PUNCT
ftr-314	407	16	440	440	NUM
ftr-314	407	17	(	(	PUNCT
ftr-314	407	18	1934	1934	NUM
ftr-314	407	19	)	)	PUNCT
ftr-314	407	20	(	(	PUNCT
ftr-314	407	21	“	"	PUNCT
ftr-314	407	22	whether	whether	SCONJ
ftr-314	407	23	and	and	CCONJ
ftr-314	407	24	to	to	ADP
ftr-314	407	25	what	what	DET
ftr-314	407	26	extent	extent	NOUN
ftr-314	407	27	deductions	deduction	NOUN
ftr-314	407	28	shall	shall	AUX
ftr-314	407	29	be	be	AUX
ftr-314	407	30	allowed	allow	VERB
ftr-314	407	31	depends	depend	VERB
ftr-314	407	32	upon	upon	SCONJ
ftr-314	407	33	legislative	legislative	ADJ
ftr-314	407	34	grace	grace	NOUN
ftr-314	407	35	.	.	PUNCT
ftr-314	407	36	.	.	PUNCT
ftr-314	407	37	.	.	PUNCT
ftr-314	407	38	.	.	PUNCT
ftr-314	407	39	”	"	PUNCT
ftr-314	407	40	)	)	PUNCT
ftr-314	407	41	;	;	PUNCT
ftr-314	407	42	helvering	helvere	VERB
ftr-314	407	43	v.	v.	ADP
ftr-314	407	44	indep	indep	NOUN
ftr-314	407	45	.	.	PUNCT
ftr-314	408	1	life	life	NOUN
ftr-314	408	2	ins	ins	PROPN
ftr-314	408	3	.	.	PUNCT
ftr-314	408	4	co.	co.	PROPN
ftr-314	408	5	,	,	PUNCT
ftr-314	408	6	292	292	NUM
ftr-314	408	7	u.s	u.s	PROPN
ftr-314	408	8	.	.	PROPN
ftr-314	408	9	371	371	NUM
ftr-314	408	10	,	,	PUNCT
ftr-314	408	11	381	381	NUM
ftr-314	408	12	(	(	PUNCT
ftr-314	408	13	1934	1934	NUM
ftr-314	408	14	)	)	PUNCT
ftr-314	408	15	(	(	PUNCT
ftr-314	408	16	“	"	PUNCT
ftr-314	408	17	unquestionably	unquestionably	ADV
ftr-314	408	18	congress	congress	PROPN
ftr-314	408	19	has	have	VERB
ftr-314	408	20	power	power	NOUN
ftr-314	408	21	to	to	PART
ftr-314	408	22	condition	condition	NOUN
ftr-314	408	23	,	,	PUNCT
ftr-314	408	24	limit	limit	NOUN
ftr-314	408	25	,	,	PUNCT
ftr-314	408	26	or	or	CCONJ
ftr-314	408	27	deny	deny	VERB
ftr-314	408	28	deductions	deduction	NOUN
ftr-314	408	29	from	from	ADP
ftr-314	408	30	gross	gross	ADJ
ftr-314	408	31	income	income	NOUN
ftr-314	408	32	in	in	ADP
ftr-314	408	33	order	order	NOUN
ftr-314	408	34	to	to	PART
ftr-314	408	35	arrive	arrive	VERB
ftr-314	408	36	at	at	ADP
ftr-314	408	37	the	the	DET
ftr-314	408	38	net	net	NOUN
ftr-314	408	39	that	that	SCONJ
ftr-314	408	40	it	it	PRON
ftr-314	408	41	chooses	choose	VERB
ftr-314	408	42	to	to	ADP
ftr-314	408	43	tax	tax	NOUN
ftr-314	408	44	”	"	PUNCT
ftr-314	408	45	)	)	PUNCT
ftr-314	408	46	.	.	PUNCT
ftr-314	409	1	see	see	VERB
ftr-314	409	2	generally	generally	ADV
ftr-314	409	3	david	david	PROPN
ftr-314	409	4	i.	i.	PROPN
ftr-314	409	5	walker	walker	PROPN
ftr-314	409	6	,	,	PUNCT
ftr-314	409	7	suitable	suitable	ADJ
ftr-314	409	8	for	for	ADP
ftr-314	409	9	framing	frame	VERB
ftr-314	409	10	:	:	PUNCT
ftr-314	409	11	business	business	NOUN
ftr-314	409	12	deductions	deduction	NOUN
ftr-314	409	13	in	in	ADP
ftr-314	409	14	a	a	DET
ftr-314	409	15	net	net	ADJ
ftr-314	409	16	income	income	NOUN
ftr-314	409	17	tax	tax	NOUN
ftr-314	409	18	system	system	NOUN
ftr-314	409	19	,	,	PUNCT
ftr-314	409	20	52	52	NUM
ftr-314	409	21	wm	wm	PROPN
ftr-314	409	22	.	.	PROPN
ftr-314	409	23	&	&	CCONJ
ftr-314	409	24	mary	mary	PROPN
ftr-314	409	25	l.	l.	PROPN
ftr-314	409	26	rev	rev	PROPN
ftr-314	409	27	.	.	PROPN
ftr-314	409	28	1247	1247	NUM
ftr-314	409	29	(	(	PUNCT
ftr-314	409	30	2011	2011	NUM
ftr-314	409	31	)	)	PUNCT
ftr-314	409	32	;	;	PUNCT
ftr-314	409	33	erwin	erwin	PROPN
ftr-314	409	34	n.	n.	PROPN
ftr-314	409	35	griswold	griswold	PROPN
ftr-314	409	36	,	,	PUNCT
ftr-314	409	37	an	an	DET
ftr-314	409	38	argument	argument	NOUN
ftr-314	409	39	against	against	ADP
ftr-314	409	40	the	the	DET
ftr-314	409	41	doctrine	doctrine	NOUN
ftr-314	409	42	that	that	SCONJ
ftr-314	409	43	deductions	deduction	NOUN
ftr-314	409	44	should	should	AUX
ftr-314	409	45	be	be	AUX
ftr-314	409	46	narrowly	narrowly	ADV
ftr-314	409	47	construed	construe	VERB
ftr-314	409	48	as	as	ADP
ftr-314	409	49	a	a	DET
ftr-314	409	50	matter	matter	NOUN
ftr-314	409	51	of	of	ADP
ftr-314	409	52	legislative	legislative	ADJ
ftr-314	409	53	grace	grace	NOUN
ftr-314	409	54	,	,	PUNCT
ftr-314	409	55	56	56	NUM
ftr-314	409	56	harv	harv	NOUN
ftr-314	409	57	.	.	PUNCT
ftr-314	410	1	l.	l.	PROPN
ftr-314	410	2	rev	rev	PROPN
ftr-314	410	3	.	.	PROPN
ftr-314	410	4	1142	1142	NUM
ftr-314	410	5	(	(	PUNCT
ftr-314	410	6	1943	1943	NUM
ftr-314	410	7	)	)	PUNCT
ftr-314	410	8	.	.	PUNCT
ftr-314	411	1	59	59	NUM
ftr-314	411	2	.	.	PUNCT
ftr-314	412	1	treasury	treasury	PROPN
ftr-314	412	2	’s	’s	PART
ftr-314	412	3	temporary	temporary	ADJ
ftr-314	412	4	and	and	CCONJ
ftr-314	412	5	proposed	propose	VERB
ftr-314	412	6	regulations	regulation	NOUN
ftr-314	412	7	relating	relate	VERB
ftr-314	412	8	to	to	ADP
ftr-314	412	9	recordkeeping	recordkeepe	VERB
ftr-314	412	10	for	for	ADP
ftr-314	412	11	automobiles	automobile	NOUN
ftr-314	412	12	and	and	CCONJ
ftr-314	412	13	certain	certain	ADJ
ftr-314	412	14	other	other	ADJ
ftr-314	412	15	property	property	NOUN
ftr-314	412	16	:	:	PUNCT
ftr-314	412	17	hearings	hearing	NOUN
ftr-314	412	18	before	before	ADP
ftr-314	412	19	the	the	DET
ftr-314	412	20	comm	comm	NOUN
ftr-314	412	21	.	.	PUNCT
ftr-314	413	1	on	on	ADP
ftr-314	413	2	ways	way	NOUN
ftr-314	413	3	and	and	CCONJ
ftr-314	413	4	means	mean	NOUN
ftr-314	413	5	,	,	PUNCT
ftr-314	413	6	99th	99th	ADJ
ftr-314	413	7	cong	cong	NOUN
ftr-314	413	8	.	.	PUNCT
ftr-314	413	9	,	,	PUNCT
ftr-314	413	10	1st	1st	ADJ
ftr-314	413	11	sess	sess	NOUN
ftr-314	413	12	.	.	PUNCT
ftr-314	414	1	80	80	NUM
ftr-314	414	2	-	-	SYM
ftr-314	414	3	84	84	NUM
ftr-314	414	4	,	,	PUNCT
ftr-314	414	5	87	87	NUM
ftr-314	414	6	,	,	PUNCT
ftr-314	414	7	92	92	NUM
ftr-314	414	8	(	(	PUNCT
ftr-314	414	9	1985	1985	NUM
ftr-314	414	10	)	)	PUNCT
ftr-314	414	11	.	.	PUNCT
ftr-314	415	1	60	60	NUM
ftr-314	415	2	.	.	PUNCT
ftr-314	415	3	i.r.c	i.r.c	NOUN
ftr-314	415	4	.	.	PUNCT
ftr-314	416	1	§	§	PROPN
ftr-314	416	2	61(a	61(a	NUM
ftr-314	416	3	)	)	PUNCT
ftr-314	416	4	.	.	PUNCT
ftr-314	417	1	61	61	NUM
ftr-314	417	2	.	.	PUNCT
ftr-314	417	3	i.r.c	i.r.c	NOUN
ftr-314	417	4	.	.	PUNCT
ftr-314	418	1	§	§	PROPN
ftr-314	418	2	132(a	132(a	PROPN
ftr-314	418	3	)	)	PUNCT
ftr-314	418	4	.	.	PUNCT
ftr-314	419	1	436	436	NUM
ftr-314	419	2	florida	florida	PROPN
ftr-314	419	3	tax	tax	NOUN
ftr-314	419	4	review	review	NOUN
ftr-314	419	5	[	[	X
ftr-314	419	6	vol	vol	NOUN
ftr-314	419	7	.	.	PUNCT
ftr-314	419	8	14:10	14:10	NUM
ftr-314	419	9	a.	a.	NOUN
ftr-314	419	10	income	income	NOUN
ftr-314	419	11	inclusion	inclusion	NOUN
ftr-314	419	12	when	when	SCONJ
ftr-314	419	13	taxpayers	taxpayer	NOUN
ftr-314	419	14	receive	receive	VERB
ftr-314	419	15	an	an	DET
ftr-314	419	16	accretion	accretion	NOUN
ftr-314	419	17	to	to	ADP
ftr-314	419	18	wealth	wealth	NOUN
ftr-314	419	19	,	,	PUNCT
ftr-314	419	20	including	include	VERB
ftr-314	419	21	an	an	DET
ftr-314	419	22	in	in	ADP
ftr-314	419	23	-	-	PUNCT
ftr-314	419	24	kind	kind	NOUN
ftr-314	419	25	fringe	fringe	NOUN
ftr-314	419	26	benefit	benefit	NOUN
ftr-314	419	27	secured	secure	VERB
ftr-314	419	28	as	as	ADP
ftr-314	419	29	part	part	NOUN
ftr-314	419	30	of	of	ADP
ftr-314	419	31	their	their	PRON
ftr-314	419	32	employment	employment	NOUN
ftr-314	419	33	,	,	PUNCT
ftr-314	419	34	the	the	DET
ftr-314	419	35	item	item	NOUN
ftr-314	419	36	’s	’s	PART
ftr-314	419	37	fair	fair	ADJ
ftr-314	419	38	market	market	NOUN
ftr-314	419	39	value	value	NOUN
ftr-314	419	40	is	be	AUX
ftr-314	419	41	includable	includable	ADJ
ftr-314	419	42	in	in	ADP
ftr-314	419	43	income.62	income.62	NOUN
ftr-314	419	44	in	in	ADP
ftr-314	419	45	the	the	DET
ftr-314	419	46	context	context	NOUN
ftr-314	419	47	of	of	ADP
ftr-314	419	48	employer	employer	NOUN
ftr-314	419	49	-	-	PUNCT
ftr-314	419	50	supplied	supply	VERB
ftr-314	419	51	automobiles	automobile	NOUN
ftr-314	419	52	,	,	PUNCT
ftr-314	419	53	ascertaining	ascertain	VERB
ftr-314	419	54	the	the	DET
ftr-314	419	55	fair	fair	ADJ
ftr-314	419	56	market	market	NOUN
ftr-314	419	57	value	value	NOUN
ftr-314	419	58	of	of	ADP
ftr-314	419	59	an	an	DET
ftr-314	419	60	automobile	automobile	NOUN
ftr-314	419	61	and	and	CCONJ
ftr-314	419	62	its	its	PRON
ftr-314	419	63	usage	usage	NOUN
ftr-314	419	64	for	for	ADP
ftr-314	419	65	non	non	ADJ
ftr-314	419	66	-	-	ADJ
ftr-314	419	67	business	business	ADJ
ftr-314	419	68	purposes	purpose	NOUN
ftr-314	419	69	is	be	AUX
ftr-314	419	70	particularly	particularly	ADV
ftr-314	419	71	challenging	challenging	ADJ
ftr-314	419	72	,	,	PUNCT
ftr-314	419	73	involving	involve	VERB
ftr-314	419	74	a	a	DET
ftr-314	419	75	myriad	myriad	NOUN
ftr-314	419	76	of	of	ADP
ftr-314	419	77	intertwining	intertwine	VERB
ftr-314	419	78	rules	rule	NOUN
ftr-314	419	79	.	.	PUNCT
ftr-314	420	1	elaborated	elaborate	VERB
ftr-314	420	2	below	below	ADV
ftr-314	420	3	,	,	PUNCT
ftr-314	420	4	applicable	applicable	ADJ
ftr-314	420	5	treasury	treasury	NOUN
ftr-314	420	6	regulations	regulation	NOUN
ftr-314	420	7	provide	provide	VERB
ftr-314	420	8	a	a	DET
ftr-314	420	9	general	general	ADJ
ftr-314	420	10	valuation	valuation	NOUN
ftr-314	420	11	rule	rule	NOUN
ftr-314	420	12	coupled	couple	VERB
ftr-314	420	13	with	with	ADP
ftr-314	420	14	three	three	NUM
ftr-314	420	15	elective	elective	ADJ
ftr-314	420	16	alternatives	alternative	NOUN
ftr-314	420	17	.	.	PUNCT
ftr-314	421	1	under	under	ADP
ftr-314	421	2	the	the	DET
ftr-314	421	3	general	general	ADJ
ftr-314	421	4	valuation	valuation	NOUN
ftr-314	421	5	rule	rule	NOUN
ftr-314	421	6	,	,	PUNCT
ftr-314	421	7	the	the	DET
ftr-314	421	8	amount	amount	NOUN
ftr-314	421	9	includable	includable	ADJ
ftr-314	421	10	in	in	ADP
ftr-314	421	11	an	an	DET
ftr-314	421	12	employee	employee	NOUN
ftr-314	421	13	’s	’s	PART
ftr-314	421	14	income	income	NOUN
ftr-314	421	15	is	be	AUX
ftr-314	421	16	equal	equal	ADJ
ftr-314	421	17	to	to	ADP
ftr-314	421	18	the	the	DET
ftr-314	421	19	amount	amount	NOUN
ftr-314	421	20	that	that	PRON
ftr-314	421	21	an	an	DET
ftr-314	421	22	“	"	PUNCT
ftr-314	421	23	individual	individual	NOUN
ftr-314	421	24	would	would	AUX
ftr-314	421	25	have	have	VERB
ftr-314	421	26	to	to	PART
ftr-314	421	27	pay	pay	VERB
ftr-314	421	28	in	in	ADP
ftr-314	421	29	an	an	DET
ftr-314	421	30	arm’s	arm’s	NUM
ftr-314	421	31	-	-	PUNCT
ftr-314	421	32	length	length	NOUN
ftr-314	421	33	transaction	transaction	NOUN
ftr-314	421	34	to	to	PART
ftr-314	421	35	lease	lease	VERB
ftr-314	421	36	the	the	DET
ftr-314	421	37	same	same	ADJ
ftr-314	421	38	or	or	CCONJ
ftr-314	421	39	comparable	comparable	ADJ
ftr-314	421	40	vehicle	vehicle	NOUN
ftr-314	421	41	on	on	ADP
ftr-314	421	42	the	the	DET
ftr-314	421	43	same	same	ADJ
ftr-314	421	44	or	or	CCONJ
ftr-314	421	45	comparable	comparable	ADJ
ftr-314	421	46	conditions	condition	NOUN
ftr-314	421	47	in	in	ADP
ftr-314	421	48	the	the	DET
ftr-314	421	49	geographic	geographic	ADJ
ftr-314	421	50	area	area	NOUN
ftr-314	421	51	in	in	ADP
ftr-314	421	52	which	which	PRON
ftr-314	421	53	the	the	DET
ftr-314	421	54	vehicle	vehicle	NOUN
ftr-314	421	55	is	be	AUX
ftr-314	421	56	available	available	ADJ
ftr-314	421	57	for	for	ADP
ftr-314	421	58	use	use	NOUN
ftr-314	421	59	.	.	PUNCT
ftr-314	422	1	”63	”63	NOUN
ftr-314	422	2	for	for	ADP
ftr-314	422	3	example	example	NOUN
ftr-314	422	4	,	,	PUNCT
ftr-314	422	5	if	if	SCONJ
ftr-314	422	6	an	an	DET
ftr-314	422	7	employer	employer	NOUN
ftr-314	422	8	supplies	supply	VERB
ftr-314	422	9	an	an	DET
ftr-314	422	10	employee	employee	NOUN
ftr-314	422	11	with	with	ADP
ftr-314	422	12	an	an	DET
ftr-314	422	13	automobile	automobile	NOUN
ftr-314	422	14	that	that	PRON
ftr-314	422	15	has	have	VERB
ftr-314	422	16	a	a	DET
ftr-314	422	17	lease	lease	NOUN
ftr-314	422	18	value	value	NOUN
ftr-314	422	19	of	of	ADP
ftr-314	422	20	$	$	SYM
ftr-314	422	21	10,000	10,000	NUM
ftr-314	422	22	per	per	ADP
ftr-314	422	23	year	year	NOUN
ftr-314	422	24	and	and	CCONJ
ftr-314	422	25	one	one	NUM
ftr-314	422	26	-	-	PUNCT
ftr-314	422	27	quarter	quarter	NOUN
ftr-314	422	28	of	of	ADP
ftr-314	422	29	the	the	DET
ftr-314	422	30	employee	employee	NOUN
ftr-314	422	31	’s	’s	PART
ftr-314	422	32	use	use	NOUN
ftr-314	422	33	is	be	AUX
ftr-314	422	34	nonbusiness	nonbusiness	NOUN
ftr-314	422	35	in	in	ADP
ftr-314	422	36	nature	nature	NOUN
ftr-314	422	37	,	,	PUNCT
ftr-314	422	38	the	the	DET
ftr-314	422	39	employee	employee	NOUN
ftr-314	422	40	would	would	AUX
ftr-314	422	41	have	have	VERB
ftr-314	422	42	to	to	PART
ftr-314	422	43	include	include	VERB
ftr-314	422	44	$	$	SYM
ftr-314	422	45	2,500	2,500	NUM
ftr-314	422	46	in	in	ADP
ftr-314	422	47	gross	gross	ADJ
ftr-314	422	48	income	income	NOUN
ftr-314	422	49	.	.	PUNCT
ftr-314	423	1	in	in	ADP
ftr-314	423	2	lieu	lieu	NOUN
ftr-314	423	3	of	of	ADP
ftr-314	423	4	the	the	DET
ftr-314	423	5	general	general	ADJ
ftr-314	423	6	valuation	valuation	NOUN
ftr-314	423	7	rule	rule	NOUN
ftr-314	423	8	,	,	PUNCT
ftr-314	423	9	if	if	SCONJ
ftr-314	423	10	one	one	NUM
ftr-314	423	11	of	of	ADP
ftr-314	423	12	four	four	NUM
ftr-314	423	13	specified	specified	ADJ
ftr-314	423	14	conditions	condition	NOUN
ftr-314	423	15	is	be	AUX
ftr-314	423	16	met,64	met,64	NUM
ftr-314	423	17	an	an	DET
ftr-314	423	18	employee	employee	NOUN
ftr-314	423	19	can	can	AUX
ftr-314	423	20	elect	elect	VERB
ftr-314	423	21	one	one	NUM
ftr-314	423	22	of	of	ADP
ftr-314	423	23	the	the	DET
ftr-314	423	24	three	three	NUM
ftr-314	423	25	alternative	alternative	ADJ
ftr-314	423	26	valuation	valuation	NOUN
ftr-314	423	27	methods	method	NOUN
ftr-314	423	28	for	for	ADP
ftr-314	423	29	purposes	purpose	NOUN
ftr-314	423	30	of	of	ADP
ftr-314	423	31	computing	compute	VERB
ftr-314	423	32	the	the	DET
ftr-314	423	33	amount	amount	NOUN
ftr-314	423	34	includable	includable	ADJ
ftr-314	423	35	in	in	ADP
ftr-314	423	36	an	an	DET
ftr-314	423	37	employee	employee	NOUN
ftr-314	423	38	’s	’s	PART
ftr-314	423	39	income:65	income:65	NOUN
ftr-314	424	1	the	the	DET
ftr-314	424	2	annual	annual	ADJ
ftr-314	424	3	lease	lease	NOUN
ftr-314	424	4	rule,66	rule,66	VERB
ftr-314	424	5	the	the	DET
ftr-314	424	6	cents	cent	NOUN
ftr-314	424	7	-	-	PUNCT
ftr-314	424	8	per	per	ADP
ftr-314	424	9	-	-	PUNCT
ftr-314	424	10	mile	mile	NOUN
ftr-314	424	11	rule,67	rule,67	NOUN
ftr-314	424	12	or	or	CCONJ
ftr-314	424	13	the	the	DET
ftr-314	424	14	commuting	commuting	NOUN
ftr-314	424	15	valuation	valuation	NOUN
ftr-314	424	16	rule.68	rule.68	PROPN
ftr-314	424	17	62	62	NUM
ftr-314	424	18	.	.	PUNCT
ftr-314	425	1	reg	reg	NOUN
ftr-314	425	2	.	.	PUNCT
ftr-314	426	1	§	§	PROPN
ftr-314	426	2	1.61	1.61	NUM
ftr-314	426	3	-	-	PUNCT
ftr-314	426	4	21(b)(1	21(b)(1	NUM
ftr-314	426	5	)	)	PUNCT
ftr-314	426	6	.	.	PUNCT
ftr-314	427	1	63	63	NUM
ftr-314	427	2	.	.	PUNCT
ftr-314	428	1	reg	reg	NOUN
ftr-314	428	2	.	.	PUNCT
ftr-314	429	1	§	§	PROPN
ftr-314	429	2	1.61	1.61	NUM
ftr-314	429	3	-	-	PUNCT
ftr-314	429	4	21(b)(4)(i	21(b)(4)(i	NUM
ftr-314	429	5	)	)	PUNCT
ftr-314	429	6	.	.	PUNCT
ftr-314	430	1	64	64	NUM
ftr-314	430	2	.	.	PUNCT
ftr-314	431	1	these	these	DET
ftr-314	431	2	conditions	condition	NOUN
ftr-314	431	3	are	be	AUX
ftr-314	431	4	specified	specify	VERB
ftr-314	431	5	in	in	ADP
ftr-314	431	6	reg	reg	NOUN
ftr-314	431	7	.	.	PUNCT
ftr-314	432	1	§	§	PROPN
ftr-314	432	2	1.61	1.61	NUM
ftr-314	432	3	-	-	PUNCT
ftr-314	432	4	21(c)(3)(ii	21(c)(3)(ii	NUM
ftr-314	432	5	)	)	PUNCT
ftr-314	432	6	.	.	PUNCT
ftr-314	433	1	they	they	PRON
ftr-314	433	2	are	be	AUX
ftr-314	433	3	as	as	SCONJ
ftr-314	433	4	follows	follow	VERB
ftr-314	433	5	:	:	PUNCT
ftr-314	433	6	(	(	PUNCT
ftr-314	433	7	a	a	X
ftr-314	433	8	)	)	PUNCT
ftr-314	433	9	the	the	DET
ftr-314	433	10	employer	employer	NOUN
ftr-314	433	11	treats	treat	VERB
ftr-314	433	12	the	the	DET
ftr-314	433	13	value	value	NOUN
ftr-314	433	14	of	of	ADP
ftr-314	433	15	the	the	DET
ftr-314	433	16	benefit	benefit	NOUN
ftr-314	433	17	as	as	ADP
ftr-314	433	18	wages	wage	NOUN
ftr-314	433	19	for	for	ADP
ftr-314	433	20	reporting	report	VERB
ftr-314	433	21	purposes	purpose	NOUN
ftr-314	433	22	within	within	ADP
ftr-314	433	23	the	the	DET
ftr-314	433	24	time	time	NOUN
ftr-314	433	25	for	for	ADP
ftr-314	433	26	filing	file	VERB
ftr-314	433	27	the	the	DET
ftr-314	433	28	returns	return	NOUN
ftr-314	433	29	for	for	ADP
ftr-314	433	30	the	the	DET
ftr-314	433	31	taxable	taxable	ADJ
ftr-314	433	32	year	year	NOUN
ftr-314	433	33	(	(	PUNCT
ftr-314	433	34	including	include	VERB
ftr-314	433	35	extensions	extension	NOUN
ftr-314	433	36	)	)	PUNCT
ftr-314	433	37	in	in	ADP
ftr-314	433	38	which	which	PRON
ftr-314	433	39	the	the	DET
ftr-314	433	40	benefit	benefit	NOUN
ftr-314	433	41	is	be	AUX
ftr-314	433	42	provided	provide	VERB
ftr-314	433	43	;	;	PUNCT
ftr-314	433	44	(	(	PUNCT
ftr-314	433	45	b	b	X
ftr-314	433	46	)	)	PUNCT
ftr-314	433	47	the	the	DET
ftr-314	433	48	employee	employee	NOUN
ftr-314	433	49	includes	include	VERB
ftr-314	433	50	the	the	DET
ftr-314	433	51	value	value	NOUN
ftr-314	433	52	of	of	ADP
ftr-314	433	53	the	the	DET
ftr-314	433	54	benefit	benefit	NOUN
ftr-314	433	55	in	in	ADP
ftr-314	433	56	income	income	NOUN
ftr-314	433	57	within	within	ADP
ftr-314	433	58	the	the	DET
ftr-314	433	59	time	time	NOUN
ftr-314	433	60	for	for	ADP
ftr-314	433	61	filing	file	VERB
ftr-314	433	62	the	the	DET
ftr-314	433	63	returns	return	NOUN
ftr-314	433	64	for	for	ADP
ftr-314	433	65	the	the	DET
ftr-314	433	66	taxable	taxable	ADJ
ftr-314	433	67	year	year	NOUN
ftr-314	433	68	(	(	PUNCT
ftr-314	433	69	including	include	VERB
ftr-314	433	70	extensions	extension	NOUN
ftr-314	433	71	)	)	PUNCT
ftr-314	433	72	in	in	ADP
ftr-314	433	73	which	which	PRON
ftr-314	433	74	the	the	DET
ftr-314	433	75	benefit	benefit	NOUN
ftr-314	433	76	is	be	AUX
ftr-314	433	77	provided	provide	VERB
ftr-314	433	78	;	;	PUNCT
ftr-314	433	79	(	(	PUNCT
ftr-314	433	80	c	c	X
ftr-314	433	81	)	)	PUNCT
ftr-314	433	82	the	the	DET
ftr-314	433	83	employee	employee	NOUN
ftr-314	433	84	is	be	AUX
ftr-314	433	85	not	not	PART
ftr-314	433	86	a	a	DET
ftr-314	433	87	control	control	NOUN
ftr-314	433	88	employee	employee	NOUN
ftr-314	433	89	as	as	SCONJ
ftr-314	433	90	defined	define	VERB
ftr-314	433	91	in	in	ADP
ftr-314	433	92	paragraphs	paragraph	NOUN
ftr-314	433	93	(	(	PUNCT
ftr-314	433	94	f)(5	f)(5	X
ftr-314	433	95	)	)	PUNCT
ftr-314	433	96	and	and	CCONJ
ftr-314	433	97	(	(	PUNCT
ftr-314	433	98	f)(6	f)(6	NUM
ftr-314	433	99	)	)	PUNCT
ftr-314	433	100	of	of	ADP
ftr-314	433	101	this	this	DET
ftr-314	433	102	section	section	NOUN
ftr-314	433	103	;	;	PUNCT
ftr-314	433	104	or	or	CCONJ
ftr-314	433	105	(	(	PUNCT
ftr-314	433	106	d	d	X
ftr-314	433	107	)	)	PUNCT
ftr-314	433	108	the	the	DET
ftr-314	433	109	employer	employer	NOUN
ftr-314	433	110	demonstrates	demonstrate	VERB
ftr-314	433	111	a	a	DET
ftr-314	433	112	good	good	ADJ
ftr-314	433	113	faith	faith	NOUN
ftr-314	433	114	effort	effort	NOUN
ftr-314	433	115	to	to	PART
ftr-314	433	116	treat	treat	VERB
ftr-314	433	117	the	the	DET
ftr-314	433	118	benefit	benefit	NOUN
ftr-314	433	119	correctly	correctly	ADV
ftr-314	433	120	for	for	ADP
ftr-314	433	121	reporting	report	VERB
ftr-314	433	122	purposes	purpose	NOUN
ftr-314	433	123	.	.	PUNCT
ftr-314	434	1	65	65	NUM
ftr-314	434	2	.	.	PUNCT
ftr-314	435	1	no	no	DET
ftr-314	435	2	notice	notice	NOUN
ftr-314	435	3	of	of	ADP
ftr-314	435	4	this	this	DET
ftr-314	435	5	election	election	NOUN
ftr-314	435	6	must	must	AUX
ftr-314	435	7	be	be	AUX
ftr-314	435	8	supplied	supply	VERB
ftr-314	435	9	to	to	ADP
ftr-314	435	10	the	the	DET
ftr-314	435	11	irs	irs	PROPN
ftr-314	435	12	.	.	PUNCT
ftr-314	436	1	see	see	VERB
ftr-314	436	2	reg	reg	NOUN
ftr-314	436	3	.	.	PUNCT
ftr-314	437	1	§	§	PROPN
ftr-314	437	2	1.6121(c)(3)(i	1.6121(c)(3)(i	NUM
ftr-314	437	3	)	)	PUNCT
ftr-314	437	4	(	(	PUNCT
ftr-314	437	5	“	"	PUNCT
ftr-314	437	6	neither	neither	CCONJ
ftr-314	437	7	the	the	DET
ftr-314	437	8	employer	employer	NOUN
ftr-314	437	9	nor	nor	CCONJ
ftr-314	437	10	the	the	DET
ftr-314	437	11	employee	employee	NOUN
ftr-314	437	12	must	must	AUX
ftr-314	437	13	notify	notify	VERB
ftr-314	437	14	the	the	DET
ftr-314	437	15	internal	internal	ADJ
ftr-314	437	16	revenue	revenue	NOUN
ftr-314	437	17	service	service	NOUN
ftr-314	437	18	of	of	ADP
ftr-314	437	19	the	the	DET
ftr-314	437	20	election	election	NOUN
ftr-314	437	21	”	"	PUNCT
ftr-314	437	22	)	)	PUNCT
ftr-314	437	23	.	.	PUNCT
ftr-314	438	1	66	66	NUM
ftr-314	438	2	.	.	PUNCT
ftr-314	439	1	when	when	SCONJ
ftr-314	439	2	the	the	DET
ftr-314	439	3	annual	annual	ADJ
ftr-314	439	4	lease	lease	NOUN
ftr-314	439	5	value	value	NOUN
ftr-314	439	6	rule	rule	NOUN
ftr-314	439	7	applies	apply	VERB
ftr-314	439	8	,	,	PUNCT
ftr-314	439	9	it	it	PRON
ftr-314	439	10	includes	include	VERB
ftr-314	439	11	the	the	DET
ftr-314	439	12	costs	cost	NOUN
ftr-314	439	13	of	of	ADP
ftr-314	439	14	maintaining	maintain	VERB
ftr-314	439	15	the	the	DET
ftr-314	439	16	automobile	automobile	NOUN
ftr-314	439	17	plus	plus	CCONJ
ftr-314	439	18	the	the	DET
ftr-314	439	19	costs	cost	NOUN
ftr-314	439	20	of	of	ADP
ftr-314	439	21	insuring	insure	VERB
ftr-314	439	22	it	it	PRON
ftr-314	439	23	.	.	PUNCT
ftr-314	440	1	reg	reg	NOUN
ftr-314	440	2	.	.	PUNCT
ftr-314	441	1	§	§	PROPN
ftr-314	441	2	1.61	1.61	NUM
ftr-314	441	3	-	-	PUNCT
ftr-314	441	4	21(d)(3)(i	21(d)(3)(i	NUM
ftr-314	441	5	)	)	PUNCT
ftr-314	441	6	.	.	PUNCT
ftr-314	442	1	utilization	utilization	NOUN
ftr-314	442	2	of	of	ADP
ftr-314	442	3	this	this	DET
ftr-314	442	4	valuation	valuation	NOUN
ftr-314	442	5	rule	rule	NOUN
ftr-314	442	6	requires	require	VERB
ftr-314	442	7	the	the	DET
ftr-314	442	8	application	application	NOUN
ftr-314	442	9	of	of	ADP
ftr-314	442	10	a	a	DET
ftr-314	442	11	multistep	multistep	ADJ
ftr-314	442	12	process	process	NOUN
ftr-314	442	13	.	.	PUNCT
ftr-314	443	1	2013	2013	NUM
ftr-314	443	2	]	]	PUNCT
ftr-314	443	3	the	the	DET
ftr-314	443	4	internal	internal	PROPN
ftr-314	443	5	revenue	revenue	NOUN
ftr-314	443	6	code	code	NOUN
ftr-314	443	7	and	and	CCONJ
ftr-314	443	8	automobiles	automobile	VERB
ftr-314	443	9	437	437	NUM
ftr-314	443	10	step	step	NOUN
ftr-314	443	11	1	1	NUM
ftr-314	443	12	involves	involve	VERB
ftr-314	443	13	determining	determine	VERB
ftr-314	443	14	an	an	DET
ftr-314	443	15	automobile	automobile	NOUN
ftr-314	443	16	’s	’s	PART
ftr-314	443	17	fair	fair	ADJ
ftr-314	443	18	market	market	NOUN
ftr-314	443	19	value	value	NOUN
ftr-314	443	20	.	.	PUNCT
ftr-314	444	1	the	the	DET
ftr-314	444	2	general	general	ADJ
ftr-314	444	3	rule	rule	NOUN
ftr-314	444	4	is	be	AUX
ftr-314	444	5	that	that	SCONJ
ftr-314	444	6	an	an	DET
ftr-314	444	7	automobile	automobile	NOUN
ftr-314	444	8	’s	’s	PART
ftr-314	444	9	fair	fair	ADJ
ftr-314	444	10	market	market	NOUN
ftr-314	444	11	value	value	NOUN
ftr-314	444	12	is	be	AUX
ftr-314	444	13	the	the	DET
ftr-314	444	14	amount	amount	NOUN
ftr-314	444	15	an	an	DET
ftr-314	444	16	individual	individual	NOUN
ftr-314	444	17	would	would	AUX
ftr-314	444	18	pay	pay	VERB
ftr-314	444	19	locally	locally	ADV
ftr-314	444	20	to	to	PART
ftr-314	444	21	purchase	purchase	VERB
ftr-314	444	22	a	a	DET
ftr-314	444	23	comparably	comparably	ADV
ftr-314	444	24	equipped	equip	VERB
ftr-314	444	25	automobile	automobile	NOUN
ftr-314	444	26	.	.	PUNCT
ftr-314	445	1	reg	reg	NOUN
ftr-314	445	2	.	.	PUNCT
ftr-314	446	1	§	§	PROPN
ftr-314	446	2	1.61	1.61	NUM
ftr-314	446	3	-	-	PUNCT
ftr-314	446	4	21(d)(5)(i	21(d)(5)(i	NUM
ftr-314	446	5	)	)	PUNCT
ftr-314	446	6	.	.	PUNCT
ftr-314	447	1	in	in	ADP
ftr-314	447	2	ascertaining	ascertain	VERB
ftr-314	447	3	an	an	DET
ftr-314	447	4	automobile	automobile	NOUN
ftr-314	447	5	’s	’s	PART
ftr-314	447	6	value	value	NOUN
ftr-314	447	7	,	,	PUNCT
ftr-314	447	8	there	there	PRON
ftr-314	447	9	are	be	VERB
ftr-314	447	10	several	several	ADJ
ftr-314	447	11	alternative	alternative	ADJ
ftr-314	447	12	methods	method	NOUN
ftr-314	447	13	available	available	ADJ
ftr-314	447	14	,	,	PUNCT
ftr-314	447	15	including	include	VERB
ftr-314	447	16	,	,	PUNCT
ftr-314	447	17	in	in	ADP
ftr-314	447	18	the	the	DET
ftr-314	447	19	case	case	NOUN
ftr-314	447	20	of	of	ADP
ftr-314	447	21	a	a	DET
ftr-314	447	22	purchased	purchase	VERB
ftr-314	447	23	automobile	automobile	NOUN
ftr-314	447	24	,	,	PUNCT
ftr-314	447	25	the	the	DET
ftr-314	447	26	employer	employer	NOUN
ftr-314	447	27	’s	’s	PART
ftr-314	447	28	cost	cost	NOUN
ftr-314	447	29	of	of	ADP
ftr-314	447	30	purchase	purchase	NOUN
ftr-314	447	31	,	,	PUNCT
ftr-314	447	32	reg	reg	NOUN
ftr-314	447	33	.	.	PUNCT
ftr-314	448	1	§	§	PROPN
ftr-314	448	2	1.61	1.61	NUM
ftr-314	448	3	-	-	PUNCT
ftr-314	448	4	21(d)(5)(ii)(a	21(d)(5)(ii)(a	NUM
ftr-314	448	5	)	)	PUNCT
ftr-314	448	6	;	;	PUNCT
ftr-314	448	7	and	and	CCONJ
ftr-314	448	8	in	in	ADP
ftr-314	448	9	the	the	DET
ftr-314	448	10	case	case	NOUN
ftr-314	448	11	of	of	ADP
ftr-314	448	12	a	a	DET
ftr-314	448	13	leased	lease	VERB
ftr-314	448	14	automobile	automobile	NOUN
ftr-314	448	15	,	,	PUNCT
ftr-314	448	16	the	the	DET
ftr-314	448	17	manufacturer	manufacturer	NOUN
ftr-314	448	18	’s	’s	PART
ftr-314	448	19	suggested	suggest	VERB
ftr-314	448	20	retail	retail	ADJ
ftr-314	448	21	price	price	NOUN
ftr-314	448	22	less	less	ADV
ftr-314	448	23	eight	eight	NUM
ftr-314	448	24	percent	percent	NOUN
ftr-314	448	25	(	(	PUNCT
ftr-314	448	26	including	include	VERB
ftr-314	448	27	sales	sale	NOUN
ftr-314	448	28	tax	tax	NOUN
ftr-314	448	29	,	,	PUNCT
ftr-314	448	30	title	title	NOUN
ftr-314	448	31	,	,	PUNCT
ftr-314	448	32	and	and	CCONJ
ftr-314	448	33	other	other	ADJ
ftr-314	448	34	purchase	purchase	NOUN
ftr-314	448	35	expenses	expense	NOUN
ftr-314	448	36	)	)	PUNCT
ftr-314	448	37	,	,	PUNCT
ftr-314	448	38	reg	reg	NOUN
ftr-314	448	39	.	.	PUNCT
ftr-314	449	1	§	§	PROPN
ftr-314	449	2	1.61	1.61	NUM
ftr-314	449	3	-	-	PUNCT
ftr-314	449	4	21(d)(5)(ii)(c	21(d)(5)(ii)(c	NUM
ftr-314	449	5	)	)	PUNCT
ftr-314	449	6	.	.	PUNCT
ftr-314	450	1	step	step	NOUN
ftr-314	450	2	2	2	NUM
ftr-314	450	3	involves	involve	VERB
ftr-314	450	4	taking	take	VERB
ftr-314	450	5	the	the	DET
ftr-314	450	6	fair	fair	ADJ
ftr-314	450	7	market	market	NOUN
ftr-314	450	8	value	value	NOUN
ftr-314	450	9	established	establish	VERB
ftr-314	450	10	in	in	ADP
ftr-314	450	11	step	step	NOUN
ftr-314	450	12	1	1	NUM
ftr-314	450	13	and	and	CCONJ
ftr-314	450	14	then	then	ADV
ftr-314	450	15	using	use	VERB
ftr-314	450	16	it	it	PRON
ftr-314	450	17	and	and	CCONJ
ftr-314	450	18	a	a	DET
ftr-314	450	19	table	table	NOUN
ftr-314	450	20	provided	provide	VERB
ftr-314	450	21	under	under	ADP
ftr-314	450	22	the	the	DET
ftr-314	450	23	treasury	treasury	PROPN
ftr-314	450	24	regulations	regulation	NOUN
ftr-314	450	25	to	to	PART
ftr-314	450	26	ascertain	ascertain	VERB
ftr-314	450	27	the	the	DET
ftr-314	450	28	so	so	ADV
ftr-314	450	29	-	-	PUNCT
ftr-314	450	30	called	call	VERB
ftr-314	450	31	annual	annual	ADJ
ftr-314	450	32	lease	lease	NOUN
ftr-314	450	33	value	value	NOUN
ftr-314	450	34	of	of	ADP
ftr-314	450	35	the	the	DET
ftr-314	450	36	vehicle	vehicle	NOUN
ftr-314	450	37	.	.	PUNCT
ftr-314	451	1	reg	reg	PROPN
ftr-314	451	2	.	.	PUNCT
ftr-314	452	1	§	§	PROPN
ftr-314	452	2	1.61	1.61	NUM
ftr-314	452	3	-	-	NUM
ftr-314	452	4	21(d)(2)(i)(b	21(d)(2)(i)(b	NUM
ftr-314	452	5	)	)	PUNCT
ftr-314	452	6	.	.	PUNCT
ftr-314	453	1	the	the	DET
ftr-314	453	2	table	table	NOUN
ftr-314	453	3	itself	itself	PRON
ftr-314	453	4	is	be	AUX
ftr-314	453	5	found	find	VERB
ftr-314	453	6	in	in	ADP
ftr-314	453	7	reg	reg	NOUN
ftr-314	453	8	.	.	PUNCT
ftr-314	454	1	§	§	PROPN
ftr-314	454	2	1.61	1.61	NUM
ftr-314	454	3	-	-	PUNCT
ftr-314	454	4	21(d)(2)(iii	21(d)(2)(iii	NOUN
ftr-314	454	5	)	)	PUNCT
ftr-314	454	6	.	.	PUNCT
ftr-314	455	1	the	the	DET
ftr-314	455	2	final	final	ADJ
ftr-314	455	3	step	step	NOUN
ftr-314	455	4	involves	involve	VERB
ftr-314	455	5	taking	take	VERB
ftr-314	455	6	the	the	DET
ftr-314	455	7	annual	annual	ADJ
ftr-314	455	8	lease	lease	NOUN
ftr-314	455	9	value	value	NOUN
ftr-314	455	10	and	and	CCONJ
ftr-314	455	11	multiplying	multiply	VERB
ftr-314	455	12	it	it	PRON
ftr-314	455	13	by	by	ADP
ftr-314	455	14	the	the	DET
ftr-314	455	15	ratio	ratio	NOUN
ftr-314	455	16	of	of	ADP
ftr-314	455	17	the	the	DET
ftr-314	455	18	taxpayer	taxpayer	NOUN
ftr-314	455	19	’s	’s	PART
ftr-314	455	20	annual	annual	ADJ
ftr-314	455	21	personal	personal	ADJ
ftr-314	455	22	mileage	mileage	NOUN
ftr-314	455	23	over	over	ADP
ftr-314	455	24	the	the	DET
ftr-314	455	25	annual	annual	ADJ
ftr-314	455	26	total	total	ADJ
ftr-314	455	27	mileage	mileage	NOUN
ftr-314	455	28	(	(	PUNCT
ftr-314	455	29	i.e.	i.e.	X
ftr-314	455	30	,	,	PUNCT
ftr-314	455	31	business	business	NOUN
ftr-314	455	32	-	-	PUNCT
ftr-314	455	33	related	relate	VERB
ftr-314	455	34	miles	mile	NOUN
ftr-314	455	35	driven	drive	VERB
ftr-314	455	36	plus	plus	CCONJ
ftr-314	455	37	personal	personal	ADJ
ftr-314	455	38	miles	mile	NOUN
ftr-314	455	39	driven	drive	VERB
ftr-314	455	40	)	)	PUNCT
ftr-314	455	41	.	.	PUNCT
ftr-314	456	1	reg	reg	PROPN
ftr-314	456	2	.	.	PUNCT
ftr-314	457	1	§	§	PROPN
ftr-314	457	2	1.1325(b)(1)(i	1.1325(b)(1)(i	NUM
ftr-314	457	3	)	)	PUNCT
ftr-314	457	4	.	.	PUNCT
ftr-314	458	1	special	special	ADJ
ftr-314	458	2	rules	rule	NOUN
ftr-314	458	3	apply	apply	VERB
ftr-314	458	4	if	if	SCONJ
ftr-314	458	5	the	the	DET
ftr-314	458	6	automobile	automobile	NOUN
ftr-314	458	7	is	be	AUX
ftr-314	458	8	(	(	PUNCT
ftr-314	458	9	i	i	NOUN
ftr-314	458	10	)	)	PUNCT
ftr-314	458	11	available	available	ADJ
ftr-314	458	12	for	for	ADP
ftr-314	458	13	less	less	ADJ
ftr-314	458	14	than	than	ADP
ftr-314	458	15	the	the	DET
ftr-314	458	16	full	full	ADJ
ftr-314	458	17	calendar	calendar	NOUN
ftr-314	458	18	year	year	NOUN
ftr-314	458	19	(	(	PUNCT
ftr-314	458	20	see	see	VERB
ftr-314	458	21	reg	reg	NOUN
ftr-314	458	22	.	.	PUNCT
ftr-314	459	1	§	§	PROPN
ftr-314	459	2	1.61	1.61	NUM
ftr-314	459	3	-	-	PUNCT
ftr-314	459	4	21(d)(4)(i	21(d)(4)(i	NUM
ftr-314	459	5	)	)	PUNCT
ftr-314	459	6	(	(	PUNCT
ftr-314	459	7	the	the	DET
ftr-314	459	8	annual	annual	ADJ
ftr-314	459	9	lease	lease	NOUN
ftr-314	459	10	value	value	NOUN
ftr-314	459	11	is	be	AUX
ftr-314	459	12	prorated	prorate	VERB
ftr-314	459	13	,	,	PUNCT
ftr-314	459	14	based	base	VERB
ftr-314	459	15	on	on	ADP
ftr-314	459	16	the	the	DET
ftr-314	459	17	ratio	ratio	NOUN
ftr-314	459	18	of	of	ADP
ftr-314	459	19	use	use	NOUN
ftr-314	459	20	days	day	NOUN
ftr-314	459	21	to	to	PART
ftr-314	459	22	total	total	ADJ
ftr-314	459	23	days	day	NOUN
ftr-314	459	24	in	in	ADP
ftr-314	459	25	the	the	DET
ftr-314	459	26	year	year	NOUN
ftr-314	459	27	)	)	PUNCT
ftr-314	459	28	or	or	CCONJ
ftr-314	459	29	continuously	continuously	ADV
ftr-314	459	30	available	available	ADJ
ftr-314	459	31	to	to	ADP
ftr-314	459	32	the	the	DET
ftr-314	459	33	taxpayer	taxpayer	NOUN
ftr-314	459	34	for	for	ADP
ftr-314	459	35	less	less	ADJ
ftr-314	459	36	than	than	ADP
ftr-314	459	37	thirty	thirty	NUM
ftr-314	459	38	days	day	NOUN
ftr-314	459	39	(	(	PUNCT
ftr-314	459	40	reg	reg	NOUN
ftr-314	459	41	.	.	PUNCT
ftr-314	460	1	i	i	PRON
ftr-314	460	2	d.	d.	PROPN
ftr-314	460	3	§	§	PROPN
ftr-314	460	4	1.61	1.61	NUM
ftr-314	460	5	-	-	PUNCT
ftr-314	460	6	21(d)(4)(iii	21(d)(4)(iii	NUM
ftr-314	460	7	)	)	PUNCT
ftr-314	460	8	)	)	PUNCT
ftr-314	460	9	;	;	PUNCT
ftr-314	460	10	(	(	PUNCT
ftr-314	460	11	ii	ii	NOUN
ftr-314	460	12	)	)	PUNCT
ftr-314	460	13	used	use	VERB
ftr-314	460	14	beyond	beyond	ADP
ftr-314	460	15	a	a	DET
ftr-314	460	16	defined	define	VERB
ftr-314	460	17	period	period	NOUN
ftr-314	460	18	of	of	ADP
ftr-314	460	19	time	time	NOUN
ftr-314	460	20	(	(	PUNCT
ftr-314	460	21	see	see	VERB
ftr-314	460	22	reg	reg	NOUN
ftr-314	460	23	.	.	PUNCT
ftr-314	461	1	§	§	PROPN
ftr-314	461	2	1.61	1.61	NUM
ftr-314	461	3	-	-	PUNCT
ftr-314	461	4	21(d)(2	21(d)(2	NUM
ftr-314	461	5	)	)	PUNCT
ftr-314	462	1	(	(	PUNCT
ftr-314	462	2	permitting	permit	VERB
ftr-314	462	3	a	a	DET
ftr-314	462	4	recalculation	recalculation	NOUN
ftr-314	462	5	of	of	ADP
ftr-314	462	6	the	the	DET
ftr-314	462	7	lease	lease	NOUN
ftr-314	462	8	value	value	NOUN
ftr-314	462	9	if	if	SCONJ
ftr-314	462	10	the	the	DET
ftr-314	462	11	taxpayer	taxpayer	NOUN
ftr-314	462	12	uses	use	VERB
ftr-314	462	13	the	the	DET
ftr-314	462	14	automobile	automobile	NOUN
ftr-314	462	15	past	past	ADP
ftr-314	462	16	december	december	PROPN
ftr-314	462	17	31	31	NUM
ftr-314	462	18	of	of	ADP
ftr-314	462	19	the	the	DET
ftr-314	462	20	fourth	fourth	ADJ
ftr-314	462	21	full	full	ADJ
ftr-314	462	22	calendar	calendar	NOUN
ftr-314	462	23	year	year	NOUN
ftr-314	462	24	that	that	SCONJ
ftr-314	462	25	the	the	DET
ftr-314	462	26	automobile	automobile	NOUN
ftr-314	462	27	is	be	AUX
ftr-314	462	28	placed	place	VERB
ftr-314	462	29	into	into	ADP
ftr-314	462	30	service	service	NOUN
ftr-314	462	31	)	)	PUNCT
ftr-314	462	32	;	;	PUNCT
ftr-314	462	33	reg	reg	NOUN
ftr-314	462	34	.	.	PUNCT
ftr-314	463	1	§	§	PROPN
ftr-314	463	2	1.61	1.61	NUM
ftr-314	463	3	-	-	PUNCT
ftr-314	463	4	21(d)(2)(v	21(d)(2)(v	NUM
ftr-314	463	5	)	)	PUNCT
ftr-314	463	6	(	(	PUNCT
ftr-314	463	7	likewise	likewise	ADV
ftr-314	463	8	permitting	permit	VERB
ftr-314	463	9	a	a	DET
ftr-314	463	10	recalculation	recalculation	NOUN
ftr-314	463	11	of	of	ADP
ftr-314	463	12	the	the	DET
ftr-314	463	13	lease	lease	NOUN
ftr-314	463	14	value	value	NOUN
ftr-314	463	15	if	if	SCONJ
ftr-314	463	16	the	the	DET
ftr-314	463	17	automobile	automobile	NOUN
ftr-314	463	18	is	be	AUX
ftr-314	463	19	assigned	assign	VERB
ftr-314	463	20	to	to	ADP
ftr-314	463	21	another	another	DET
ftr-314	463	22	employee	employee	NOUN
ftr-314	463	23	(	(	PUNCT
ftr-314	463	24	as	as	ADV
ftr-314	463	25	long	long	ADV
ftr-314	463	26	as	as	SCONJ
ftr-314	463	27	the	the	DET
ftr-314	463	28	primary	primary	ADJ
ftr-314	463	29	purpose	purpose	NOUN
ftr-314	463	30	of	of	ADP
ftr-314	463	31	the	the	DET
ftr-314	463	32	switch	switch	NOUN
ftr-314	463	33	was	be	AUX
ftr-314	463	34	not	not	PART
ftr-314	463	35	tax	tax	NOUN
ftr-314	463	36	motivated	motivate	VERB
ftr-314	463	37	)	)	PUNCT
ftr-314	463	38	)	)	PUNCT
ftr-314	463	39	;	;	PUNCT
ftr-314	463	40	or	or	CCONJ
ftr-314	463	41	(	(	PUNCT
ftr-314	463	42	iii	iii	X
ftr-314	463	43	)	)	PUNCT
ftr-314	463	44	is	be	AUX
ftr-314	463	45	part	part	NOUN
ftr-314	463	46	of	of	ADP
ftr-314	463	47	a	a	DET
ftr-314	463	48	larger	large	ADJ
ftr-314	463	49	fleet	fleet	NOUN
ftr-314	463	50	of	of	ADP
ftr-314	463	51	employer	employer	NOUN
ftr-314	463	52	-	-	PUNCT
ftr-314	463	53	owned	own	VERB
ftr-314	463	54	automobiles	automobile	NOUN
ftr-314	463	55	.	.	PUNCT
ftr-314	464	1	see	see	VERB
ftr-314	464	2	reg	reg	NOUN
ftr-314	464	3	.	.	PUNCT
ftr-314	465	1	§	§	PROPN
ftr-314	465	2	1.61	1.61	NUM
ftr-314	465	3	-	-	PUNCT
ftr-314	465	4	21(d)(5)(v	21(d)(5)(v	NUM
ftr-314	465	5	)	)	PUNCT
ftr-314	465	6	(	(	PUNCT
ftr-314	465	7	describing	describe	VERB
ftr-314	465	8	in	in	ADP
ftr-314	465	9	elaborate	elaborate	ADJ
ftr-314	465	10	detail	detail	NOUN
ftr-314	465	11	how	how	SCONJ
ftr-314	465	12	taxpayers	taxpayer	NOUN
ftr-314	465	13	who	who	PRON
ftr-314	465	14	own	own	VERB
ftr-314	465	15	twenty	twenty	NUM
ftr-314	465	16	or	or	CCONJ
ftr-314	465	17	more	more	ADJ
ftr-314	465	18	automobiles	automobile	NOUN
ftr-314	465	19	may	may	AUX
ftr-314	465	20	use	use	VERB
ftr-314	465	21	the	the	DET
ftr-314	465	22	average	average	NOUN
ftr-314	465	23	of	of	ADP
ftr-314	465	24	the	the	DET
ftr-314	465	25	fair	fair	ADJ
ftr-314	465	26	market	market	NOUN
ftr-314	465	27	values	value	NOUN
ftr-314	465	28	of	of	ADP
ftr-314	465	29	each	each	DET
ftr-314	465	30	automobile	automobile	NOUN
ftr-314	465	31	in	in	ADP
ftr-314	465	32	the	the	DET
ftr-314	465	33	fleet	fleet	NOUN
ftr-314	465	34	)	)	PUNCT
ftr-314	465	35	.	.	PUNCT
ftr-314	466	1	if	if	SCONJ
ftr-314	466	2	an	an	DET
ftr-314	466	3	employer	employer	NOUN
ftr-314	466	4	also	also	ADV
ftr-314	466	5	covers	cover	VERB
ftr-314	466	6	fuel	fuel	NOUN
ftr-314	466	7	expenses	expense	NOUN
ftr-314	466	8	,	,	PUNCT
ftr-314	466	9	such	such	ADJ
ftr-314	466	10	expenses	expense	NOUN
ftr-314	466	11	must	must	AUX
ftr-314	466	12	be	be	AUX
ftr-314	466	13	independently	independently	ADV
ftr-314	466	14	accounted	account	VERB
ftr-314	466	15	for	for	ADP
ftr-314	466	16	.	.	PUNCT
ftr-314	467	1	reg	reg	NOUN
ftr-314	467	2	.	.	PUNCT
ftr-314	468	1	§	§	PROPN
ftr-314	468	2	1.61	1.61	NUM
ftr-314	468	3	-	-	PUNCT
ftr-314	468	4	21(d)(3)(ii)(a	21(d)(3)(ii)(a	NUM
ftr-314	468	5	)	)	PUNCT
ftr-314	468	6	.	.	PUNCT
ftr-314	469	1	as	as	ADP
ftr-314	469	2	a	a	DET
ftr-314	469	3	rule	rule	NOUN
ftr-314	469	4	of	of	ADP
ftr-314	469	5	convenience	convenience	NOUN
ftr-314	469	6	,	,	PUNCT
ftr-314	469	7	taxpayers	taxpayer	NOUN
ftr-314	469	8	can	can	AUX
ftr-314	469	9	generally	generally	ADV
ftr-314	469	10	elect	elect	VERB
ftr-314	469	11	to	to	PART
ftr-314	469	12	value	value	VERB
ftr-314	469	13	such	such	ADJ
ftr-314	469	14	fuel	fuel	NOUN
ftr-314	469	15	at	at	ADP
ftr-314	469	16	5.5	5.5	NUM
ftr-314	469	17	cents	cent	NOUN
ftr-314	469	18	per	per	ADP
ftr-314	469	19	mile	mile	NOUN
ftr-314	469	20	.	.	PUNCT
ftr-314	470	1	reg	reg	NOUN
ftr-314	470	2	.	.	PUNCT
ftr-314	471	1	§	§	PROPN
ftr-314	471	2	1.6121(d)(3)(ii)(b	1.6121(d)(3)(ii)(b	NUM
ftr-314	471	3	)	)	PUNCT
ftr-314	471	4	.	.	PUNCT
ftr-314	472	1	67	67	NUM
ftr-314	472	2	.	.	PUNCT
ftr-314	473	1	this	this	DET
ftr-314	473	2	method	method	NOUN
ftr-314	473	3	permits	permit	VERB
ftr-314	473	4	employers	employer	NOUN
ftr-314	473	5	to	to	PART
ftr-314	473	6	value	value	VERB
ftr-314	473	7	an	an	DET
ftr-314	473	8	employee	employee	NOUN
ftr-314	473	9	’s	’s	PART
ftr-314	473	10	personal	personal	ADJ
ftr-314	473	11	use	use	NOUN
ftr-314	473	12	of	of	ADP
ftr-314	473	13	an	an	DET
ftr-314	473	14	automobile	automobile	NOUN
ftr-314	473	15	at	at	ADP
ftr-314	473	16	a	a	DET
ftr-314	473	17	fixed	fix	VERB
ftr-314	473	18	rate	rate	NOUN
ftr-314	473	19	(	(	PUNCT
ftr-314	473	20	e.g.	e.g.	ADV
ftr-314	473	21	,	,	PUNCT
ftr-314	473	22	in	in	ADP
ftr-314	473	23	2012	2012	NUM
ftr-314	473	24	,	,	PUNCT
ftr-314	473	25	55.5	55.5	NUM
ftr-314	473	26	cents	cent	NOUN
ftr-314	473	27	per	per	ADP
ftr-314	473	28	mile	mile	NOUN
ftr-314	473	29	(	(	PUNCT
ftr-314	473	30	see	see	VERB
ftr-314	473	31	supra	supra	PROPN
ftr-314	473	32	note	note	PROPN
ftr-314	473	33	50	50	NUM
ftr-314	473	34	)	)	PUNCT
ftr-314	473	35	)	)	PUNCT
ftr-314	473	36	.	.	PUNCT
ftr-314	474	1	reg	reg	NOUN
ftr-314	474	2	.	.	PUNCT
ftr-314	475	1	§	§	PROPN
ftr-314	475	2	1.61	1.61	NUM
ftr-314	475	3	-	-	PUNCT
ftr-314	475	4	21(e)(1	21(e)(1	NUM
ftr-314	475	5	)	)	PUNCT
ftr-314	475	6	.	.	PUNCT
ftr-314	476	1	this	this	DET
ftr-314	476	2	monetary	monetary	ADJ
ftr-314	476	3	figure	figure	NOUN
ftr-314	476	4	covers	cover	VERB
ftr-314	476	5	the	the	DET
ftr-314	476	6	entire	entire	ADJ
ftr-314	476	7	use	use	NOUN
ftr-314	476	8	of	of	ADP
ftr-314	476	9	an	an	DET
ftr-314	476	10	automobile	automobile	NOUN
ftr-314	476	11	,	,	PUNCT
ftr-314	476	12	including	include	VERB
ftr-314	476	13	its	its	PRON
ftr-314	476	14	gas	gas	NOUN
ftr-314	476	15	,	,	PUNCT
ftr-314	476	16	maintenance	maintenance	NOUN
ftr-314	476	17	,	,	PUNCT
ftr-314	476	18	and	and	CCONJ
ftr-314	476	19	insurance	insurance	NOUN
ftr-314	476	20	.	.	PUNCT
ftr-314	477	1	reg	reg	NOUN
ftr-314	477	2	.	.	PUNCT
ftr-314	478	1	§	§	PROPN
ftr-314	478	2	1.61	1.61	NUM
ftr-314	478	3	-	-	PUNCT
ftr-314	478	4	21(e)(3)(i	21(e)(3)(i	NUM
ftr-314	478	5	)	)	PUNCT
ftr-314	478	6	.	.	PUNCT
ftr-314	479	1	if	if	SCONJ
ftr-314	479	2	an	an	DET
ftr-314	479	3	employer	employer	NOUN
ftr-314	479	4	does	do	AUX
ftr-314	479	5	not	not	PART
ftr-314	479	6	cover	cover	VERB
ftr-314	479	7	gasoline	gasoline	NOUN
ftr-314	479	8	expenses	expense	NOUN
ftr-314	479	9	,	,	PUNCT
ftr-314	479	10	the	the	DET
ftr-314	479	11	stated	state	VERB
ftr-314	479	12	monetary	monetary	ADJ
ftr-314	479	13	amount	amount	NOUN
ftr-314	479	14	is	be	AUX
ftr-314	479	15	reduced	reduce	VERB
ftr-314	479	16	by	by	ADP
ftr-314	479	17	5.5	5.5	NUM
ftr-314	479	18	cents	cent	NOUN
ftr-314	479	19	per	per	ADP
ftr-314	479	20	mile	mile	NOUN
ftr-314	479	21	.	.	PUNCT
ftr-314	480	1	reg	reg	NOUN
ftr-314	480	2	.	.	PUNCT
ftr-314	481	1	§	§	PROPN
ftr-314	481	2	1.61	1.61	NUM
ftr-314	481	3	-	-	NUM
ftr-314	481	4	21(e)(3)(iii)(a	21(e)(3)(iii)(a	NUM
ftr-314	481	5	)	)	PUNCT
ftr-314	481	6	.	.	PUNCT
ftr-314	482	1	for	for	SCONJ
ftr-314	482	2	taxpayers	taxpayer	NOUN
ftr-314	482	3	to	to	PART
ftr-314	482	4	qualify	qualify	VERB
ftr-314	482	5	to	to	PART
ftr-314	482	6	use	use	VERB
ftr-314	482	7	this	this	DET
ftr-314	482	8	valuation	valuation	NOUN
ftr-314	482	9	method	method	NOUN
ftr-314	482	10	,	,	PUNCT
ftr-314	482	11	two	two	NUM
ftr-314	482	12	conditions	condition	NOUN
ftr-314	482	13	must	must	AUX
ftr-314	482	14	be	be	AUX
ftr-314	482	15	met	meet	VERB
ftr-314	482	16	.	.	PUNCT
ftr-314	483	1	first	first	ADV
ftr-314	483	2	,	,	PUNCT
ftr-314	483	3	the	the	DET
ftr-314	483	4	fair	fair	ADJ
ftr-314	483	5	market	market	NOUN
ftr-314	483	6	value	value	NOUN
ftr-314	483	7	of	of	ADP
ftr-314	483	8	the	the	DET
ftr-314	483	9	automobile	automobile	NOUN
ftr-314	483	10	can	can	AUX
ftr-314	483	11	not	not	PART
ftr-314	483	12	exceed	exceed	VERB
ftr-314	483	13	a	a	DET
ftr-314	483	14	certain	certain	ADJ
ftr-314	483	15	ceiling	ceiling	NOUN
ftr-314	483	16	amount	amount	NOUN
ftr-314	483	17	(	(	PUNCT
ftr-314	483	18	e.g.	e.g.	ADV
ftr-314	483	19	,	,	PUNCT
ftr-314	483	20	in	in	ADP
ftr-314	483	21	2012	2012	NUM
ftr-314	483	22	,	,	PUNCT
ftr-314	483	23	$	$	SYM
ftr-314	483	24	15,900	15,900	NUM
ftr-314	483	25	,	,	PUNCT
ftr-314	483	26	see	see	VERB
ftr-314	483	27	rev	rev	PROPN
ftr-314	483	28	.	.	PROPN
ftr-314	483	29	proc	proc	PROPN
ftr-314	483	30	.	.	PUNCT
ftr-314	484	1	2012	2012	NUM
ftr-314	484	2	-	-	SYM
ftr-314	484	3	13	13	NUM
ftr-314	484	4	§	§	PROPN
ftr-314	484	5	3.01	3.01	NUM
ftr-314	484	6	,	,	PUNCT
ftr-314	484	7	2012	2012	NUM
ftr-314	484	8	-	-	SYM
ftr-314	484	9	3	3	NUM
ftr-314	484	10	i.r.b	i.r.b	NOUN
ftr-314	484	11	.	.	NOUN
ftr-314	484	12	295	295	NUM
ftr-314	484	13	)	)	PUNCT
ftr-314	484	14	.	.	PUNCT
ftr-314	485	1	see	see	VERB
ftr-314	485	2	also	also	ADV
ftr-314	485	3	reg	reg	VERB
ftr-314	485	4	.	.	PUNCT
ftr-314	486	1	§	§	PROPN
ftr-314	486	2	1.61	1.61	NUM
ftr-314	486	3	-	-	PUNCT
ftr-314	486	4	21(e)(1)(iii	21(e)(1)(iii	NUM
ftr-314	486	5	)	)	PUNCT
ftr-314	486	6	(	(	PUNCT
ftr-314	486	7	the	the	DET
ftr-314	486	8	fair	fair	ADJ
ftr-314	486	9	market	market	NOUN
ftr-314	486	10	value	value	NOUN
ftr-314	486	11	of	of	ADP
ftr-314	486	12	the	the	DET
ftr-314	486	13	automobile	automobile	NOUN
ftr-314	486	14	when	when	SCONJ
ftr-314	486	15	it	it	PRON
ftr-314	486	16	is	be	AUX
ftr-314	486	17	first	first	ADV
ftr-314	486	18	placed	place	VERB
ftr-314	486	19	into	into	ADP
ftr-314	486	20	service	service	NOUN
ftr-314	486	21	can	can	AUX
ftr-314	486	22	not	not	PART
ftr-314	486	23	exceed	exceed	VERB
ftr-314	486	24	the	the	DET
ftr-314	486	25	sum	sum	NOUN
ftr-314	486	26	of	of	ADP
ftr-314	486	27	the	the	DET
ftr-314	486	28	maximum	maximum	ADJ
ftr-314	486	29	depreciation	depreciation	NOUN
ftr-314	486	30	deduction	deduction	NOUN
ftr-314	486	31	allowance	allowance	NOUN
ftr-314	486	32	under	under	ADP
ftr-314	486	33	code	code	NOUN
ftr-314	486	34	section	section	NOUN
ftr-314	486	35	280f(a)(2	280f(a)(2	NUM
ftr-314	486	36	)	)	PUNCT
ftr-314	486	37	for	for	ADP
ftr-314	486	38	the	the	DET
ftr-314	486	39	first	first	ADJ
ftr-314	486	40	five	five	NUM
ftr-314	486	41	years	year	NOUN
ftr-314	486	42	of	of	ADP
ftr-314	486	43	use	use	NOUN
ftr-314	486	44	)	)	PUNCT
ftr-314	486	45	.	.	PUNCT
ftr-314	487	1	second	second	ADJ
ftr-314	487	2	,	,	PUNCT
ftr-314	487	3	either	either	CCONJ
ftr-314	487	4	the	the	DET
ftr-314	487	5	employer	employer	NOUN
ftr-314	487	6	reasonably	reasonably	ADV
ftr-314	487	7	expects	expect	VERB
ftr-314	487	8	that	that	SCONJ
ftr-314	487	9	the	the	DET
ftr-314	487	10	automobile	automobile	NOUN
ftr-314	487	11	will	will	AUX
ftr-314	487	12	be	be	AUX
ftr-314	487	13	regularly	regularly	ADV
ftr-314	487	14	438	438	NUM
ftr-314	487	15	florida	florida	PROPN
ftr-314	487	16	tax	tax	NOUN
ftr-314	487	17	review	review	NOUN
ftr-314	488	1	[	[	X
ftr-314	488	2	vol	vol	NOUN
ftr-314	488	3	.	.	PUNCT
ftr-314	488	4	14:10	14:10	NUM
ftr-314	488	5	b.	b.	PROPN
ftr-314	488	6	income	income	NOUN
ftr-314	488	7	exclusion	exclusion	NOUN
ftr-314	488	8	when	when	SCONJ
ftr-314	488	9	an	an	DET
ftr-314	488	10	employer	employer	NOUN
ftr-314	488	11	supplies	supply	VERB
ftr-314	488	12	an	an	DET
ftr-314	488	13	employee	employee	NOUN
ftr-314	488	14	with	with	ADP
ftr-314	488	15	the	the	DET
ftr-314	488	16	use	use	NOUN
ftr-314	488	17	of	of	ADP
ftr-314	488	18	an	an	DET
ftr-314	488	19	automobile	automobile	NOUN
ftr-314	488	20	,	,	PUNCT
ftr-314	488	21	the	the	DET
ftr-314	488	22	starting	starting	NOUN
ftr-314	488	23	point	point	NOUN
ftr-314	488	24	of	of	ADP
ftr-314	488	25	analysis	analysis	NOUN
ftr-314	488	26	is	be	AUX
ftr-314	488	27	that	that	SCONJ
ftr-314	488	28	the	the	DET
ftr-314	488	29	value	value	NOUN
ftr-314	488	30	of	of	ADP
ftr-314	488	31	such	such	ADJ
ftr-314	488	32	use	use	NOUN
ftr-314	488	33	is	be	AUX
ftr-314	488	34	fully	fully	ADV
ftr-314	488	35	taxable.69	taxable.69	NOUN
ftr-314	488	36	however	however	ADV
ftr-314	488	37	,	,	PUNCT
ftr-314	488	38	the	the	DET
ftr-314	488	39	code	code	NOUN
ftr-314	488	40	provides	provide	VERB
ftr-314	488	41	that	that	SCONJ
ftr-314	488	42	certain	certain	ADJ
ftr-314	488	43	specified	specified	ADJ
ftr-314	488	44	fringe	fringe	NOUN
ftr-314	488	45	benefits	benefit	NOUN
ftr-314	488	46	are	be	AUX
ftr-314	488	47	excluded	exclude	VERB
ftr-314	488	48	from	from	ADP
ftr-314	488	49	income.70	income.70	NOUN
ftr-314	488	50	among	among	ADP
ftr-314	488	51	the	the	DET
ftr-314	488	52	many	many	ADJ
ftr-314	488	53	fringe	fringe	NOUN
ftr-314	488	54	benefits	benefit	NOUN
ftr-314	488	55	that	that	PRON
ftr-314	488	56	the	the	DET
ftr-314	488	57	code	code	NOUN
ftr-314	488	58	excludes	exclude	VERB
ftr-314	488	59	from	from	ADP
ftr-314	488	60	income	income	NOUN
ftr-314	488	61	,	,	PUNCT
ftr-314	488	62	the	the	DET
ftr-314	488	63	two	two	NUM
ftr-314	488	64	with	with	ADP
ftr-314	488	65	the	the	DET
ftr-314	488	66	most	most	ADJ
ftr-314	488	67	salience	salience	NOUN
ftr-314	488	68	insofar	insofar	ADV
ftr-314	488	69	as	as	SCONJ
ftr-314	488	70	business	business	NOUN
ftr-314	488	71	automobile	automobile	NOUN
ftr-314	488	72	usage	usage	NOUN
ftr-314	488	73	is	be	AUX
ftr-314	488	74	concerned	concern	VERB
ftr-314	488	75	are	be	AUX
ftr-314	488	76	those	those	PRON
ftr-314	488	77	that	that	PRON
ftr-314	488	78	qualify	qualify	VERB
ftr-314	488	79	as	as	ADP
ftr-314	488	80	working	work	VERB
ftr-314	488	81	condition	condition	NOUN
ftr-314	488	82	fringe	fringe	NOUN
ftr-314	488	83	benefits71	benefits71	NOUN
ftr-314	488	84	and	and	CCONJ
ftr-314	488	85	de	de	X
ftr-314	488	86	minimis	minimis	NOUN
ftr-314	488	87	fringe	fringe	NOUN
ftr-314	488	88	benefits.72	benefits.72	NOUN
ftr-314	488	89	a	a	DET
ftr-314	488	90	working	work	VERB
ftr-314	488	91	condition	condition	NOUN
ftr-314	488	92	fringe	fringe	NOUN
ftr-314	488	93	benefit	benefit	NOUN
ftr-314	488	94	is	be	AUX
ftr-314	488	95	a	a	DET
ftr-314	488	96	payment	payment	NOUN
ftr-314	488	97	for	for	ADP
ftr-314	488	98	property	property	NOUN
ftr-314	488	99	or	or	CCONJ
ftr-314	488	100	a	a	DET
ftr-314	488	101	service	service	NOUN
ftr-314	488	102	that	that	PRON
ftr-314	488	103	would	would	AUX
ftr-314	488	104	have	have	AUX
ftr-314	488	105	been	be	AUX
ftr-314	488	106	deductible	deductible	ADJ
ftr-314	488	107	as	as	ADP
ftr-314	488	108	an	an	DET
ftr-314	488	109	ordinary	ordinary	ADJ
ftr-314	488	110	or	or	CCONJ
ftr-314	488	111	necessary	necessary	ADJ
ftr-314	488	112	business	business	NOUN
ftr-314	488	113	used	use	VERB
ftr-314	488	114	in	in	ADP
ftr-314	488	115	its	its	PRON
ftr-314	488	116	trade	trade	NOUN
ftr-314	488	117	or	or	CCONJ
ftr-314	488	118	business	business	NOUN
ftr-314	488	119	or	or	CCONJ
ftr-314	488	120	the	the	DET
ftr-314	488	121	automobile	automobile	NOUN
ftr-314	488	122	is	be	AUX
ftr-314	488	123	driven	drive	VERB
ftr-314	488	124	at	at	ADP
ftr-314	488	125	least	least	ADJ
ftr-314	488	126	ten	ten	NUM
ftr-314	488	127	thousand	thousand	NUM
ftr-314	488	128	miles	mile	NOUN
ftr-314	488	129	in	in	ADP
ftr-314	488	130	a	a	DET
ftr-314	488	131	calendar	calendar	NOUN
ftr-314	488	132	year	year	NOUN
ftr-314	488	133	and	and	CCONJ
ftr-314	488	134	is	be	AUX
ftr-314	488	135	used	use	VERB
ftr-314	488	136	primarily	primarily	ADV
ftr-314	488	137	by	by	ADP
ftr-314	488	138	employees	employee	NOUN
ftr-314	488	139	.	.	PUNCT
ftr-314	489	1	reg	reg	NOUN
ftr-314	489	2	.	.	PUNCT
ftr-314	490	1	§	§	PROPN
ftr-314	490	2	1.61	1.61	NUM
ftr-314	490	3	-	-	PUNCT
ftr-314	490	4	21(e)(1)(ii	21(e)(1)(ii	NUM
ftr-314	490	5	)	)	PUNCT
ftr-314	490	6	.	.	PUNCT
ftr-314	491	1	68	68	NUM
ftr-314	491	2	.	.	PUNCT
ftr-314	492	1	if	if	SCONJ
ftr-314	492	2	several	several	ADJ
ftr-314	492	3	rigorous	rigorous	ADJ
ftr-314	492	4	conditions	condition	NOUN
ftr-314	492	5	are	be	AUX
ftr-314	492	6	met	meet	VERB
ftr-314	492	7	,	,	PUNCT
ftr-314	492	8	a	a	DET
ftr-314	492	9	taxpayer	taxpayer	NOUN
ftr-314	492	10	’s	’s	PART
ftr-314	492	11	use	use	NOUN
ftr-314	492	12	of	of	ADP
ftr-314	492	13	an	an	DET
ftr-314	492	14	employersupplied	employersupplied	ADJ
ftr-314	492	15	automobile	automobile	NOUN
ftr-314	492	16	for	for	ADP
ftr-314	492	17	commuting	commute	VERB
ftr-314	492	18	purposes	purpose	NOUN
ftr-314	492	19	can	can	AUX
ftr-314	492	20	be	be	AUX
ftr-314	492	21	valued	value	VERB
ftr-314	492	22	at	at	ADP
ftr-314	492	23	$	$	SYM
ftr-314	492	24	1.50	1.50	NUM
ftr-314	492	25	per	per	ADP
ftr-314	492	26	one	one	NUM
ftr-314	492	27	-	-	PUNCT
ftr-314	492	28	way	way	NOUN
ftr-314	492	29	commute	commute	NOUN
ftr-314	492	30	.	.	PUNCT
ftr-314	493	1	reg	reg	NOUN
ftr-314	493	2	.	.	PUNCT
ftr-314	494	1	§	§	PROPN
ftr-314	494	2	1.61	1.61	NUM
ftr-314	494	3	-	-	PUNCT
ftr-314	494	4	21(f)(3	21(f)(3	NUM
ftr-314	494	5	)	)	PUNCT
ftr-314	494	6	.	.	PUNCT
ftr-314	495	1	all	all	DET
ftr-314	495	2	five	five	NUM
ftr-314	495	3	of	of	ADP
ftr-314	495	4	the	the	DET
ftr-314	495	5	following	follow	VERB
ftr-314	495	6	conditions	condition	NOUN
ftr-314	495	7	must	must	AUX
ftr-314	495	8	be	be	AUX
ftr-314	495	9	met	meet	VERB
ftr-314	495	10	:	:	PUNCT
ftr-314	495	11	(	(	PUNCT
ftr-314	495	12	i	i	NOUN
ftr-314	495	13	)	)	PUNCT
ftr-314	495	14	the	the	DET
ftr-314	495	15	vehicle	vehicle	NOUN
ftr-314	495	16	is	be	AUX
ftr-314	495	17	owned	own	VERB
ftr-314	495	18	or	or	CCONJ
ftr-314	495	19	leased	lease	VERB
ftr-314	495	20	by	by	ADP
ftr-314	495	21	the	the	DET
ftr-314	495	22	employer	employer	NOUN
ftr-314	495	23	and	and	CCONJ
ftr-314	495	24	is	be	AUX
ftr-314	495	25	provided	provide	VERB
ftr-314	495	26	to	to	ADP
ftr-314	495	27	one	one	NUM
ftr-314	495	28	or	or	CCONJ
ftr-314	495	29	more	more	ADJ
ftr-314	495	30	employees	employee	NOUN
ftr-314	495	31	for	for	ADP
ftr-314	495	32	use	use	NOUN
ftr-314	495	33	in	in	ADP
ftr-314	495	34	connection	connection	NOUN
ftr-314	495	35	with	with	ADP
ftr-314	495	36	the	the	DET
ftr-314	495	37	employer	employer	NOUN
ftr-314	495	38	’s	’s	PART
ftr-314	495	39	trade	trade	NOUN
ftr-314	495	40	or	or	CCONJ
ftr-314	495	41	business	business	NOUN
ftr-314	495	42	and	and	CCONJ
ftr-314	495	43	is	be	AUX
ftr-314	495	44	used	use	VERB
ftr-314	495	45	in	in	ADP
ftr-314	495	46	the	the	DET
ftr-314	495	47	employer	employer	NOUN
ftr-314	495	48	’s	’s	PART
ftr-314	495	49	trade	trade	NOUN
ftr-314	495	50	or	or	CCONJ
ftr-314	495	51	business	business	NOUN
ftr-314	495	52	;	;	PUNCT
ftr-314	495	53	(	(	PUNCT
ftr-314	495	54	ii	ii	NOUN
ftr-314	495	55	)	)	PUNCT
ftr-314	495	56	for	for	ADP
ftr-314	495	57	bona	bona	ADJ
ftr-314	495	58	fide	fide	ADJ
ftr-314	495	59	noncompensatory	noncompensatory	ADJ
ftr-314	495	60	business	business	NOUN
ftr-314	495	61	reasons	reason	NOUN
ftr-314	495	62	,	,	PUNCT
ftr-314	495	63	the	the	DET
ftr-314	495	64	employer	employer	NOUN
ftr-314	495	65	requires	require	VERB
ftr-314	495	66	the	the	DET
ftr-314	495	67	employee	employee	NOUN
ftr-314	495	68	to	to	PART
ftr-314	495	69	commute	commute	VERB
ftr-314	495	70	to	to	ADP
ftr-314	495	71	and/or	and/or	CCONJ
ftr-314	495	72	from	from	ADP
ftr-314	495	73	work	work	NOUN
ftr-314	495	74	in	in	ADP
ftr-314	495	75	the	the	DET
ftr-314	495	76	vehicle	vehicle	NOUN
ftr-314	495	77	;	;	PUNCT
ftr-314	495	78	(	(	PUNCT
ftr-314	495	79	iii	iii	X
ftr-314	495	80	)	)	PUNCT
ftr-314	495	81	the	the	DET
ftr-314	495	82	employer	employer	NOUN
ftr-314	495	83	has	have	AUX
ftr-314	495	84	established	establish	VERB
ftr-314	495	85	a	a	DET
ftr-314	495	86	written	write	VERB
ftr-314	495	87	policy	policy	NOUN
ftr-314	495	88	under	under	ADP
ftr-314	495	89	which	which	PRON
ftr-314	495	90	neither	neither	CCONJ
ftr-314	495	91	the	the	DET
ftr-314	495	92	employee	employee	NOUN
ftr-314	495	93	,	,	PUNCT
ftr-314	495	94	nor	nor	CCONJ
ftr-314	495	95	any	any	DET
ftr-314	495	96	individual	individual	NOUN
ftr-314	495	97	whose	whose	DET
ftr-314	495	98	use	use	NOUN
ftr-314	495	99	would	would	AUX
ftr-314	495	100	be	be	AUX
ftr-314	495	101	taxable	taxable	ADJ
ftr-314	495	102	to	to	ADP
ftr-314	495	103	the	the	DET
ftr-314	495	104	employee	employee	NOUN
ftr-314	495	105	,	,	PUNCT
ftr-314	495	106	may	may	AUX
ftr-314	495	107	use	use	VERB
ftr-314	495	108	the	the	DET
ftr-314	495	109	vehicle	vehicle	NOUN
ftr-314	495	110	for	for	ADP
ftr-314	495	111	personal	personal	ADJ
ftr-314	495	112	purposes	purpose	NOUN
ftr-314	495	113	,	,	PUNCT
ftr-314	495	114	other	other	ADJ
ftr-314	495	115	than	than	ADP
ftr-314	495	116	for	for	ADP
ftr-314	495	117	commuting	commuting	NOUN
ftr-314	495	118	or	or	CCONJ
ftr-314	495	119	de	de	X
ftr-314	495	120	minimis	minimis	NOUN
ftr-314	495	121	personal	personal	ADJ
ftr-314	495	122	use	use	NOUN
ftr-314	495	123	(	(	PUNCT
ftr-314	495	124	such	such	ADJ
ftr-314	495	125	as	as	ADP
ftr-314	495	126	a	a	DET
ftr-314	495	127	stop	stop	NOUN
ftr-314	495	128	for	for	ADP
ftr-314	495	129	a	a	DET
ftr-314	495	130	personal	personal	ADJ
ftr-314	495	131	errand	errand	NOUN
ftr-314	495	132	on	on	ADP
ftr-314	495	133	the	the	DET
ftr-314	495	134	way	way	NOUN
ftr-314	495	135	between	between	ADP
ftr-314	495	136	a	a	DET
ftr-314	495	137	business	business	NOUN
ftr-314	495	138	delivery	delivery	NOUN
ftr-314	495	139	and	and	CCONJ
ftr-314	495	140	the	the	DET
ftr-314	495	141	employee	employee	NOUN
ftr-314	495	142	’s	’s	PART
ftr-314	495	143	home	home	NOUN
ftr-314	495	144	)	)	PUNCT
ftr-314	495	145	;	;	PUNCT
ftr-314	495	146	(	(	PUNCT
ftr-314	495	147	iv	iv	X
ftr-314	495	148	)	)	PUNCT
ftr-314	495	149	except	except	SCONJ
ftr-314	495	150	for	for	ADP
ftr-314	495	151	de	de	X
ftr-314	495	152	minimis	minimis	NOUN
ftr-314	495	153	personal	personal	ADJ
ftr-314	495	154	use	use	NOUN
ftr-314	495	155	,	,	PUNCT
ftr-314	495	156	the	the	DET
ftr-314	495	157	employee	employee	NOUN
ftr-314	495	158	does	do	AUX
ftr-314	495	159	not	not	PART
ftr-314	495	160	use	use	VERB
ftr-314	495	161	the	the	DET
ftr-314	495	162	vehicle	vehicle	NOUN
ftr-314	495	163	for	for	ADP
ftr-314	495	164	any	any	DET
ftr-314	495	165	personal	personal	ADJ
ftr-314	495	166	purpose	purpose	NOUN
ftr-314	495	167	other	other	ADJ
ftr-314	495	168	than	than	ADP
ftr-314	495	169	commuting	commute	VERB
ftr-314	495	170	;	;	PUNCT
ftr-314	495	171	and	and	CCONJ
ftr-314	495	172	(	(	PUNCT
ftr-314	495	173	v	v	NOUN
ftr-314	495	174	)	)	PUNCT
ftr-314	495	175	the	the	DET
ftr-314	495	176	employee	employee	NOUN
ftr-314	495	177	required	require	VERB
ftr-314	495	178	to	to	PART
ftr-314	495	179	use	use	VERB
ftr-314	495	180	the	the	DET
ftr-314	495	181	vehicle	vehicle	NOUN
ftr-314	495	182	for	for	ADP
ftr-314	495	183	commuting	commuting	NOUN
ftr-314	495	184	is	be	AUX
ftr-314	495	185	not	not	PART
ftr-314	495	186	a	a	DET
ftr-314	495	187	control	control	NOUN
ftr-314	495	188	employee	employee	NOUN
ftr-314	495	189	of	of	ADP
ftr-314	495	190	the	the	DET
ftr-314	495	191	employer	employer	NOUN
ftr-314	495	192	(	(	PUNCT
ftr-314	495	193	as	as	SCONJ
ftr-314	495	194	defined	define	VERB
ftr-314	495	195	in	in	ADP
ftr-314	495	196	paragraphs	paragraph	NOUN
ftr-314	495	197	(	(	PUNCT
ftr-314	495	198	f)(5	f)(5	X
ftr-314	495	199	)	)	PUNCT
ftr-314	495	200	and	and	CCONJ
ftr-314	495	201	(	(	PUNCT
ftr-314	495	202	6	6	NUM
ftr-314	495	203	)	)	PUNCT
ftr-314	495	204	of	of	ADP
ftr-314	495	205	this	this	DET
ftr-314	495	206	section	section	NOUN
ftr-314	495	207	)	)	PUNCT
ftr-314	495	208	.	.	PUNCT
ftr-314	496	1	reg	reg	NOUN
ftr-314	496	2	.	.	PUNCT
ftr-314	497	1	§	§	PROPN
ftr-314	497	2	1.61	1.61	NUM
ftr-314	497	3	-	-	PUNCT
ftr-314	497	4	21(f)(1	21(f)(1	NUM
ftr-314	497	5	)	)	PUNCT
ftr-314	497	6	.	.	PUNCT
ftr-314	498	1	due	due	ADP
ftr-314	498	2	to	to	ADP
ftr-314	498	3	the	the	DET
ftr-314	498	4	stringent	stringent	ADJ
ftr-314	498	5	nature	nature	NOUN
ftr-314	498	6	of	of	ADP
ftr-314	498	7	the	the	DET
ftr-314	498	8	conditions	condition	NOUN
ftr-314	498	9	specified	specify	VERB
ftr-314	498	10	in	in	ADP
ftr-314	498	11	the	the	DET
ftr-314	498	12	treasury	treasury	NOUN
ftr-314	498	13	regulations	regulation	NOUN
ftr-314	498	14	and	and	CCONJ
ftr-314	498	15	the	the	DET
ftr-314	498	16	fact	fact	NOUN
ftr-314	498	17	that	that	SCONJ
ftr-314	498	18	an	an	DET
ftr-314	498	19	employer	employer	NOUN
ftr-314	498	20	and	and	CCONJ
ftr-314	498	21	an	an	DET
ftr-314	498	22	employee	employee	NOUN
ftr-314	498	23	must	must	AUX
ftr-314	498	24	both	both	PRON
ftr-314	498	25	agree	agree	VERB
ftr-314	498	26	to	to	PART
ftr-314	498	27	adhere	adhere	VERB
ftr-314	498	28	to	to	ADP
ftr-314	498	29	this	this	DET
ftr-314	498	30	rule	rule	NOUN
ftr-314	498	31	,	,	PUNCT
ftr-314	498	32	reg	reg	NOUN
ftr-314	498	33	.	.	PUNCT
ftr-314	499	1	§	§	PROPN
ftr-314	499	2	1.61	1.61	NUM
ftr-314	499	3	-	-	PUNCT
ftr-314	499	4	21(c)(2)(i	21(c)(2)(i	NUM
ftr-314	499	5	)	)	PUNCT
ftr-314	499	6	,	,	PUNCT
ftr-314	499	7	it	it	PRON
ftr-314	499	8	is	be	AUX
ftr-314	499	9	not	not	PART
ftr-314	499	10	frequently	frequently	ADV
ftr-314	499	11	utilized	utilize	VERB
ftr-314	499	12	.	.	PUNCT
ftr-314	500	1	69	69	NUM
ftr-314	500	2	.	.	PUNCT
ftr-314	500	3	i.r.c	i.r.c	NOUN
ftr-314	500	4	.	.	PUNCT
ftr-314	501	1	§	§	PROPN
ftr-314	501	2	61(a	61(a	NUM
ftr-314	501	3	)	)	PUNCT
ftr-314	501	4	.	.	PUNCT
ftr-314	502	1	70	70	NUM
ftr-314	502	2	.	.	PUNCT
ftr-314	502	3	i.r.c	i.r.c	NOUN
ftr-314	502	4	.	.	PUNCT
ftr-314	503	1	§	§	PROPN
ftr-314	503	2	132(a	132(a	NOUN
ftr-314	503	3	)	)	PUNCT
ftr-314	503	4	.	.	PUNCT
ftr-314	504	1	71	71	NUM
ftr-314	504	2	.	.	PUNCT
ftr-314	504	3	i.r.c	i.r.c	NOUN
ftr-314	504	4	.	.	PUNCT
ftr-314	505	1	§	§	PROPN
ftr-314	505	2	132(d	132(d	PROPN
ftr-314	505	3	)	)	PUNCT
ftr-314	505	4	.	.	PUNCT
ftr-314	506	1	72	72	NUM
ftr-314	506	2	.	.	PUNCT
ftr-314	506	3	i.r.c	i.r.c	NOUN
ftr-314	506	4	.	.	PUNCT
ftr-314	507	1	§	§	PROPN
ftr-314	507	2	132(e	132(e	PROPN
ftr-314	507	3	)	)	PUNCT
ftr-314	507	4	.	.	PUNCT
ftr-314	508	1	2013	2013	NUM
ftr-314	508	2	]	]	PUNCT
ftr-314	508	3	the	the	DET
ftr-314	508	4	internal	internal	PROPN
ftr-314	508	5	revenue	revenue	NOUN
ftr-314	508	6	code	code	NOUN
ftr-314	508	7	and	and	CCONJ
ftr-314	508	8	automobiles	automobile	VERB
ftr-314	508	9	439	439	NUM
ftr-314	508	10	expense	expense	NOUN
ftr-314	508	11	or	or	CCONJ
ftr-314	508	12	would	would	AUX
ftr-314	508	13	have	have	AUX
ftr-314	508	14	been	be	AUX
ftr-314	508	15	depreciable	depreciable	ADJ
ftr-314	508	16	had	have	VERB
ftr-314	508	17	the	the	DET
ftr-314	508	18	employee	employee	NOUN
ftr-314	508	19	paid	pay	VERB
ftr-314	508	20	for	for	ADP
ftr-314	508	21	it.73	it.73	NOUN
ftr-314	508	22	for	for	ADP
ftr-314	508	23	example	example	NOUN
ftr-314	508	24	,	,	PUNCT
ftr-314	508	25	if	if	SCONJ
ftr-314	508	26	an	an	DET
ftr-314	508	27	employer	employer	NOUN
ftr-314	508	28	supplies	supply	VERB
ftr-314	508	29	an	an	DET
ftr-314	508	30	employee	employee	NOUN
ftr-314	508	31	with	with	ADP
ftr-314	508	32	an	an	DET
ftr-314	508	33	automobile	automobile	NOUN
ftr-314	508	34	to	to	PART
ftr-314	508	35	make	make	VERB
ftr-314	508	36	deliveries	delivery	NOUN
ftr-314	508	37	,	,	PUNCT
ftr-314	508	38	the	the	DET
ftr-314	508	39	value	value	NOUN
ftr-314	508	40	of	of	ADP
ftr-314	508	41	the	the	DET
ftr-314	508	42	employee	employee	NOUN
ftr-314	508	43	’s	’s	PART
ftr-314	508	44	use	use	NOUN
ftr-314	508	45	of	of	ADP
ftr-314	508	46	this	this	DET
ftr-314	508	47	automobile	automobile	NOUN
ftr-314	508	48	would	would	AUX
ftr-314	508	49	be	be	AUX
ftr-314	508	50	excluded	exclude	VERB
ftr-314	508	51	from	from	ADP
ftr-314	508	52	the	the	DET
ftr-314	508	53	employee	employee	NOUN
ftr-314	508	54	’s	’s	PART
ftr-314	508	55	gross	gross	ADJ
ftr-314	508	56	income	income	NOUN
ftr-314	508	57	except	except	SCONJ
ftr-314	508	58	to	to	ADP
ftr-314	508	59	the	the	DET
ftr-314	508	60	extent	extent	NOUN
ftr-314	508	61	that	that	SCONJ
ftr-314	508	62	the	the	DET
ftr-314	508	63	employee	employee	NOUN
ftr-314	508	64	used	use	VERB
ftr-314	508	65	the	the	DET
ftr-314	508	66	automobile	automobile	NOUN
ftr-314	508	67	for	for	ADP
ftr-314	508	68	personal	personal	ADJ
ftr-314	508	69	purposes.74	purposes.74	NOUN
ftr-314	508	70	the	the	DET
ftr-314	508	71	scope	scope	NOUN
ftr-314	508	72	of	of	ADP
ftr-314	508	73	the	the	DET
ftr-314	508	74	working	work	VERB
ftr-314	508	75	condition	condition	NOUN
ftr-314	508	76	exclusion	exclusion	NOUN
ftr-314	508	77	is	be	AUX
ftr-314	508	78	fairly	fairly	ADV
ftr-314	508	79	broad	broad	ADJ
ftr-314	508	80	.	.	PUNCT
ftr-314	509	1	for	for	ADP
ftr-314	509	2	example	example	NOUN
ftr-314	509	3	,	,	PUNCT
ftr-314	509	4	there	there	PRON
ftr-314	509	5	is	be	VERB
ftr-314	509	6	a	a	DET
ftr-314	509	7	safe	safe	ADJ
ftr-314	509	8	harbor	harbor	NOUN
ftr-314	509	9	from	from	ADP
ftr-314	509	10	income	income	NOUN
ftr-314	509	11	for	for	ADP
ftr-314	509	12	vehicles	vehicle	NOUN
ftr-314	509	13	that	that	PRON
ftr-314	509	14	are	be	AUX
ftr-314	509	15	not	not	PART
ftr-314	509	16	used	use	VERB
ftr-314	509	17	at	at	ADV
ftr-314	509	18	all	all	ADV
ftr-314	509	19	for	for	ADP
ftr-314	509	20	personal	personal	ADJ
ftr-314	509	21	purposes75	purposes75	NOUN
ftr-314	509	22	and	and	CCONJ
ftr-314	509	23	another	another	DET
ftr-314	509	24	safe	safe	ADJ
ftr-314	509	25	harbor	harbor	NOUN
ftr-314	509	26	for	for	ADP
ftr-314	509	27	automobiles	automobile	NOUN
ftr-314	509	28	not	not	PART
ftr-314	509	29	available	available	ADJ
ftr-314	509	30	to	to	ADP
ftr-314	509	31	employees	employee	NOUN
ftr-314	509	32	for	for	ADP
ftr-314	509	33	personal	personal	ADJ
ftr-314	509	34	purposes	purpose	NOUN
ftr-314	509	35	other	other	ADJ
ftr-314	509	36	than	than	ADP
ftr-314	509	37	commuting.76	commuting.76	PROPN
ftr-314	509	38	a	a	DET
ftr-314	509	39	de	de	X
ftr-314	509	40	minimis	minimis	NOUN
ftr-314	509	41	fringe	fringe	NOUN
ftr-314	509	42	benefit	benefit	NOUN
ftr-314	509	43	is	be	AUX
ftr-314	509	44	“	"	PUNCT
ftr-314	509	45	any	any	DET
ftr-314	509	46	property	property	NOUN
ftr-314	509	47	or	or	CCONJ
ftr-314	509	48	service	service	VERB
ftr-314	509	49	the	the	DET
ftr-314	509	50	value	value	NOUN
ftr-314	509	51	of	of	ADP
ftr-314	509	52	which	which	PRON
ftr-314	509	53	is	be	AUX
ftr-314	509	54	(	(	PUNCT
ftr-314	509	55	after	after	ADP
ftr-314	509	56	taking	take	VERB
ftr-314	509	57	into	into	ADP
ftr-314	509	58	account	account	NOUN
ftr-314	509	59	the	the	DET
ftr-314	509	60	frequency	frequency	NOUN
ftr-314	509	61	with	with	ADP
ftr-314	509	62	which	which	PRON
ftr-314	509	63	similar	similar	ADJ
ftr-314	509	64	fringes	fringe	NOUN
ftr-314	509	65	are	be	AUX
ftr-314	509	66	provided	provide	VERB
ftr-314	509	67	by	by	ADP
ftr-314	509	68	the	the	DET
ftr-314	509	69	employer	employer	NOUN
ftr-314	509	70	to	to	ADP
ftr-314	509	71	the	the	DET
ftr-314	509	72	employer	employer	NOUN
ftr-314	509	73	’s	’s	PART
ftr-314	509	74	employees	employee	NOUN
ftr-314	509	75	)	)	PUNCT
ftr-314	509	76	so	so	ADV
ftr-314	509	77	small	small	ADJ
ftr-314	509	78	as	as	SCONJ
ftr-314	509	79	to	to	PART
ftr-314	509	80	make	make	VERB
ftr-314	509	81	accounting	accounting	NOUN
ftr-314	509	82	for	for	ADP
ftr-314	509	83	it	it	PRON
ftr-314	509	84	unreasonable	unreasonable	ADJ
ftr-314	509	85	or	or	CCONJ
ftr-314	509	86	administratively	administratively	ADV
ftr-314	509	87	impracticable	impracticable	ADJ
ftr-314	509	88	.	.	PUNCT
ftr-314	510	1	”77	”77	NOUN
ftr-314	510	2	frequency	frequency	NOUN
ftr-314	510	3	of	of	ADP
ftr-314	510	4	the	the	DET
ftr-314	510	5	benefit	benefit	NOUN
ftr-314	510	6	being	be	AUX
ftr-314	510	7	conferred	confer	VERB
ftr-314	510	8	on	on	ADP
ftr-314	510	9	an	an	DET
ftr-314	510	10	employee	employee	NOUN
ftr-314	510	11	is	be	AUX
ftr-314	510	12	an	an	DET
ftr-314	510	13	important	important	ADJ
ftr-314	510	14	factor	factor	NOUN
ftr-314	510	15	in	in	ADP
ftr-314	510	16	determining	determine	VERB
ftr-314	510	17	whether	whether	SCONJ
ftr-314	510	18	a	a	DET
ftr-314	510	19	benefit	benefit	NOUN
ftr-314	510	20	qualifies	qualify	VERB
ftr-314	510	21	under	under	ADP
ftr-314	510	22	this	this	DET
ftr-314	510	23	exception.78	exception.78	NOUN
ftr-314	510	24	in	in	ADP
ftr-314	510	25	terms	term	NOUN
ftr-314	510	26	of	of	ADP
ftr-314	510	27	automobiles	automobile	NOUN
ftr-314	510	28	,	,	PUNCT
ftr-314	510	29	the	the	DET
ftr-314	510	30	regulations	regulation	NOUN
ftr-314	510	31	specifically	specifically	ADV
ftr-314	510	32	state	state	VERB
ftr-314	510	33	that	that	SCONJ
ftr-314	510	34	,	,	PUNCT
ftr-314	510	35	if	if	SCONJ
ftr-314	510	36	an	an	DET
ftr-314	510	37	employer	employer	NOUN
ftr-314	510	38	provides	provide	VERB
ftr-314	510	39	an	an	DET
ftr-314	510	40	employee	employee	NOUN
ftr-314	510	41	the	the	DET
ftr-314	510	42	use	use	NOUN
ftr-314	510	43	of	of	ADP
ftr-314	510	44	a	a	DET
ftr-314	510	45	vehicle	vehicle	NOUN
ftr-314	510	46	more	more	ADJ
ftr-314	510	47	than	than	ADP
ftr-314	510	48	one	one	NUM
ftr-314	510	49	day	day	NOUN
ftr-314	510	50	a	a	DET
ftr-314	510	51	month	month	NOUN
ftr-314	510	52	for	for	ADP
ftr-314	510	53	commuting	commute	VERB
ftr-314	510	54	purposes	purpose	NOUN
ftr-314	510	55	,	,	PUNCT
ftr-314	510	56	then	then	ADV
ftr-314	510	57	its	its	PRON
ftr-314	510	58	value	value	NOUN
ftr-314	510	59	would	would	AUX
ftr-314	510	60	not	not	PART
ftr-314	510	61	be	be	AUX
ftr-314	510	62	excludable	excludable	ADJ
ftr-314	510	63	from	from	ADP
ftr-314	510	64	income	income	NOUN
ftr-314	510	65	under	under	ADP
ftr-314	510	66	this	this	DET
ftr-314	510	67	exception.79	exception.79	NOUN
ftr-314	510	68	*	*	PUNCT
ftr-314	510	69	*	*	PUNCT
ftr-314	510	70	*	*	PUNCT
ftr-314	510	71	properly	properly	ADV
ftr-314	510	72	categorizing	categorize	VERB
ftr-314	510	73	the	the	DET
ftr-314	510	74	correct	correct	ADJ
ftr-314	510	75	tax	tax	NOUN
ftr-314	510	76	treatment	treatment	NOUN
ftr-314	510	77	and	and	CCONJ
ftr-314	510	78	reporting	reporting	NOUN
ftr-314	510	79	of	of	ADP
ftr-314	510	80	business	business	NOUN
ftr-314	510	81	automobile	automobile	NOUN
ftr-314	510	82	expenses	expense	NOUN
ftr-314	510	83	is	be	AUX
ftr-314	510	84	challenging	challenge	VERB
ftr-314	510	85	,	,	PUNCT
ftr-314	510	86	as	as	SCONJ
ftr-314	510	87	evidenced	evidence	VERB
ftr-314	510	88	by	by	ADP
ftr-314	510	89	the	the	DET
ftr-314	510	90	number	number	NOUN
ftr-314	510	91	of	of	ADP
ftr-314	510	92	interwoven	interwoven	ADJ
ftr-314	510	93	variables	variable	NOUN
ftr-314	510	94	.	.	PUNCT
ftr-314	511	1	many	many	ADJ
ftr-314	511	2	taxpayers	taxpayer	NOUN
ftr-314	511	3	and	and	CCONJ
ftr-314	511	4	tax	tax	NOUN
ftr-314	511	5	practitioners	practitioner	NOUN
ftr-314	511	6	fail	fail	VERB
ftr-314	511	7	to	to	PART
ftr-314	511	8	understand	understand	VERB
ftr-314	511	9	the	the	DET
ftr-314	511	10	impact	impact	NOUN
ftr-314	511	11	of	of	ADP
ftr-314	511	12	these	these	DET
ftr-314	511	13	variables	variable	NOUN
ftr-314	511	14	and	and	CCONJ
ftr-314	511	15	their	their	PRON
ftr-314	511	16	interrelationships	interrelationship	NOUN
ftr-314	511	17	.	.	PUNCT
ftr-314	512	1	this	this	PRON
ftr-314	512	2	leaves	leave	VERB
ftr-314	512	3	compliance	compliance	NOUN
ftr-314	512	4	outcomes	outcome	NOUN
ftr-314	512	5	in	in	ADP
ftr-314	512	6	doubt	doubt	NOUN
ftr-314	512	7	.	.	PUNCT
ftr-314	513	1	iii	iii	X
ftr-314	513	2	.	.	PUNCT
ftr-314	513	3	compliance	compliance	NOUN
ftr-314	513	4	oversight	oversight	NOUN
ftr-314	513	5	and	and	CCONJ
ftr-314	513	6	its	its	PRON
ftr-314	513	7	flaws	flaw	NOUN
ftr-314	513	8	in	in	ADP
ftr-314	513	9	theory	theory	NOUN
ftr-314	513	10	,	,	PUNCT
ftr-314	513	11	oversight	oversight	NOUN
ftr-314	513	12	of	of	ADP
ftr-314	513	13	taxpayers	taxpayer	NOUN
ftr-314	513	14	’	’	PART
ftr-314	513	15	accounting	accounting	NOUN
ftr-314	513	16	of	of	ADP
ftr-314	513	17	their	their	PRON
ftr-314	513	18	automobile	automobile	NOUN
ftr-314	513	19	expenses	expense	NOUN
ftr-314	513	20	is	be	AUX
ftr-314	513	21	rigorous	rigorous	ADJ
ftr-314	513	22	.	.	PUNCT
ftr-314	514	1	estimations	estimation	NOUN
ftr-314	514	2	of	of	ADP
ftr-314	514	3	such	such	ADJ
ftr-314	514	4	expenses	expense	NOUN
ftr-314	514	5	and	and	CCONJ
ftr-314	514	6	business	business	NOUN
ftr-314	514	7	usage	usage	NOUN
ftr-314	514	8	under	under	ADP
ftr-314	514	9	the	the	DET
ftr-314	514	10	so	so	ADV
ftr-314	514	11	-	-	PUNCT
ftr-314	514	12	called	call	VERB
ftr-314	514	13	cohan	cohan	PROPN
ftr-314	514	14	rule80	rule80	NOUN
ftr-314	514	15	are	be	AUX
ftr-314	514	16	eschewed	eschew	VERB
ftr-314	514	17	in	in	ADP
ftr-314	514	18	favor	favor	NOUN
ftr-314	514	19	of	of	ADP
ftr-314	514	20	documented	document	VERB
ftr-314	514	21	73	73	NUM
ftr-314	514	22	.	.	PUNCT
ftr-314	514	23	i.r.c	i.r.c	NOUN
ftr-314	514	24	.	.	PUNCT
ftr-314	515	1	§	§	PROPN
ftr-314	515	2	132(d	132(d	PROPN
ftr-314	515	3	)	)	PUNCT
ftr-314	515	4	.	.	PUNCT
ftr-314	516	1	74	74	NUM
ftr-314	516	2	.	.	PUNCT
ftr-314	517	1	reg	reg	NOUN
ftr-314	517	2	.	.	PUNCT
ftr-314	518	1	§	§	PROPN
ftr-314	518	2	1.132	1.132	NUM
ftr-314	518	3	-	-	SYM
ftr-314	518	4	5(b)(1	5(b)(1	NUM
ftr-314	518	5	)	)	PUNCT
ftr-314	518	6	.	.	PUNCT
ftr-314	519	1	75	75	NUM
ftr-314	519	2	.	.	PUNCT
ftr-314	520	1	reg	reg	NOUN
ftr-314	520	2	.	.	PUNCT
ftr-314	521	1	§	§	PROPN
ftr-314	521	2	1.132	1.132	NUM
ftr-314	521	3	-	-	SYM
ftr-314	521	4	5(e	5(e	NUM
ftr-314	521	5	)	)	PUNCT
ftr-314	521	6	.	.	PUNCT
ftr-314	522	1	to	to	PART
ftr-314	522	2	fall	fall	VERB
ftr-314	522	3	within	within	ADP
ftr-314	522	4	the	the	DET
ftr-314	522	5	protections	protection	NOUN
ftr-314	522	6	of	of	ADP
ftr-314	522	7	this	this	DET
ftr-314	522	8	safe	safe	ADJ
ftr-314	522	9	harbor	harbor	NOUN
ftr-314	522	10	,	,	PUNCT
ftr-314	522	11	several	several	ADJ
ftr-314	522	12	stringent	stringent	ADJ
ftr-314	522	13	required	require	VERB
ftr-314	522	14	conditions	condition	NOUN
ftr-314	522	15	specified	specify	VERB
ftr-314	522	16	in	in	ADP
ftr-314	522	17	reg	reg	NOUN
ftr-314	522	18	.	.	PUNCT
ftr-314	523	1	§	§	PROPN
ftr-314	523	2	1.274	1.274	NUM
ftr-314	523	3	-	-	PUNCT
ftr-314	523	4	6t(a)(2	6t(a)(2	NOUN
ftr-314	523	5	)	)	PUNCT
ftr-314	523	6	must	must	AUX
ftr-314	523	7	be	be	AUX
ftr-314	523	8	met	meet	VERB
ftr-314	523	9	.	.	PUNCT
ftr-314	524	1	76	76	NUM
ftr-314	524	2	.	.	PUNCT
ftr-314	525	1	reg	reg	NOUN
ftr-314	525	2	.	.	PUNCT
ftr-314	526	1	§	§	PROPN
ftr-314	526	2	1.132	1.132	NUM
ftr-314	526	3	-	-	NUM
ftr-314	526	4	5(f	5(f	NUM
ftr-314	526	5	)	)	PUNCT
ftr-314	526	6	.	.	PUNCT
ftr-314	527	1	the	the	DET
ftr-314	527	2	stringent	stringent	ADJ
ftr-314	527	3	required	require	VERB
ftr-314	527	4	conditions	condition	NOUN
ftr-314	527	5	to	to	PART
ftr-314	527	6	meet	meet	VERB
ftr-314	527	7	this	this	DET
ftr-314	527	8	safe	safe	ADJ
ftr-314	527	9	harbor	harbor	NOUN
ftr-314	527	10	are	be	AUX
ftr-314	527	11	specified	specify	VERB
ftr-314	527	12	in	in	ADP
ftr-314	527	13	reg	reg	NOUN
ftr-314	527	14	.	.	PUNCT
ftr-314	528	1	§	§	PROPN
ftr-314	528	2	1.274	1.274	NUM
ftr-314	528	3	-	-	NUM
ftr-314	528	4	6t(a)(3	6t(a)(3	NUM
ftr-314	528	5	)	)	PUNCT
ftr-314	528	6	.	.	PUNCT
ftr-314	529	1	77	77	NUM
ftr-314	529	2	.	.	PUNCT
ftr-314	530	1	reg	reg	NOUN
ftr-314	530	2	.	.	PUNCT
ftr-314	531	1	§	§	PROPN
ftr-314	531	2	1.132	1.132	NUM
ftr-314	531	3	-	-	PUNCT
ftr-314	531	4	6(a	6(a	NUM
ftr-314	531	5	)	)	PUNCT
ftr-314	531	6	.	.	PUNCT
ftr-314	532	1	78	78	NUM
ftr-314	532	2	.	.	PUNCT
ftr-314	533	1	reg	reg	NOUN
ftr-314	533	2	.	.	PUNCT
ftr-314	534	1	§	§	PROPN
ftr-314	534	2	1.132	1.132	NUM
ftr-314	534	3	-	-	NUM
ftr-314	534	4	6(b	6(b	NUM
ftr-314	534	5	)	)	PUNCT
ftr-314	534	6	.	.	PUNCT
ftr-314	535	1	79	79	NUM
ftr-314	535	2	.	.	PUNCT
ftr-314	536	1	reg	reg	NOUN
ftr-314	536	2	.	.	PUNCT
ftr-314	537	1	§	§	PROPN
ftr-314	537	2	1.132	1.132	NUM
ftr-314	537	3	-	-	NUM
ftr-314	537	4	6(e)(2	6(e)(2	NUM
ftr-314	537	5	)	)	PUNCT
ftr-314	537	6	.	.	PUNCT
ftr-314	538	1	80	80	NUM
ftr-314	538	2	.	.	PUNCT
ftr-314	539	1	see	see	VERB
ftr-314	539	2	cohan	cohan	PROPN
ftr-314	539	3	v.	v.	PROPN
ftr-314	539	4	commissioner	commissioner	PROPN
ftr-314	539	5	,	,	PUNCT
ftr-314	539	6	39	39	NUM
ftr-314	539	7	f.2d	f.2d	NUM
ftr-314	539	8	540	540	NUM
ftr-314	539	9	(	(	PUNCT
ftr-314	539	10	2d	2d	NUM
ftr-314	539	11	cir	cir	NOUN
ftr-314	539	12	.	.	PUNCT
ftr-314	539	13	1930	1930	NUM
ftr-314	539	14	)	)	PUNCT
ftr-314	540	1	(	(	PUNCT
ftr-314	540	2	under	under	ADP
ftr-314	540	3	certain	certain	ADJ
ftr-314	540	4	circumstances	circumstance	NOUN
ftr-314	540	5	,	,	PUNCT
ftr-314	540	6	permitting	permit	VERB
ftr-314	540	7	taxpayers	taxpayer	NOUN
ftr-314	540	8	to	to	PART
ftr-314	540	9	estimate	estimate	VERB
ftr-314	540	10	the	the	DET
ftr-314	540	11	amount	amount	NOUN
ftr-314	540	12	of	of	ADP
ftr-314	540	13	their	their	PRON
ftr-314	540	14	expenses	expense	NOUN
ftr-314	540	15	)	)	PUNCT
ftr-314	540	16	.	.	PUNCT
ftr-314	541	1	see	see	VERB
ftr-314	541	2	440	440	NUM
ftr-314	541	3	florida	florida	PROPN
ftr-314	541	4	tax	tax	NOUN
ftr-314	541	5	review	review	NOUN
ftr-314	542	1	[	[	X
ftr-314	542	2	vol	vol	NOUN
ftr-314	542	3	.	.	PUNCT
ftr-314	543	1	14:10	14:10	NUM
ftr-314	543	2	substantiation	substantiation	NOUN
ftr-314	543	3	that	that	PRON
ftr-314	543	4	delineates	delineate	VERB
ftr-314	543	5	the	the	DET
ftr-314	543	6	amount	amount	NOUN
ftr-314	543	7	and	and	CCONJ
ftr-314	543	8	nature	nature	NOUN
ftr-314	543	9	of	of	ADP
ftr-314	543	10	each	each	DET
ftr-314	543	11	expenditure	expenditure	NOUN
ftr-314	543	12	,	,	PUNCT
ftr-314	543	13	the	the	DET
ftr-314	543	14	date	date	NOUN
ftr-314	543	15	that	that	PRON
ftr-314	543	16	each	each	DET
ftr-314	543	17	expenditure	expenditure	NOUN
ftr-314	543	18	is	be	AUX
ftr-314	543	19	incurred	incur	VERB
ftr-314	543	20	,	,	PUNCT
ftr-314	543	21	and	and	CCONJ
ftr-314	543	22	the	the	DET
ftr-314	543	23	business	business	NOUN
ftr-314	543	24	purpose	purpose	NOUN
ftr-314	543	25	underlying	underlie	VERB
ftr-314	543	26	the	the	DET
ftr-314	543	27	expenditure.81	expenditure.81	PROPN
ftr-314	543	28	subsection	subsection	NOUN
ftr-314	543	29	a	a	DET
ftr-314	543	30	sets	set	NOUN
ftr-314	543	31	forth	forth	ADP
ftr-314	543	32	the	the	DET
ftr-314	543	33	supposed	suppose	VERB
ftr-314	543	34	rigor	rigor	NOUN
ftr-314	543	35	of	of	ADP
ftr-314	543	36	these	these	DET
ftr-314	543	37	rules	rule	NOUN
ftr-314	543	38	is	be	AUX
ftr-314	543	39	set	set	VERB
ftr-314	543	40	forth	forth	ADV
ftr-314	543	41	;	;	PUNCT
ftr-314	543	42	subsection	subsection	NOUN
ftr-314	543	43	b	b	PROPN
ftr-314	543	44	’s	’s	PART
ftr-314	543	45	analysis	analysis	NOUN
ftr-314	543	46	explains	explain	VERB
ftr-314	543	47	why	why	SCONJ
ftr-314	543	48	such	such	ADJ
ftr-314	543	49	rules	rule	NOUN
ftr-314	543	50	fall	fall	VERB
ftr-314	543	51	far	far	ADV
ftr-314	543	52	short	short	ADJ
ftr-314	543	53	of	of	ADP
ftr-314	543	54	ensuring	ensure	VERB
ftr-314	543	55	taxpayer	taxpayer	NOUN
ftr-314	543	56	compliance	compliance	NOUN
ftr-314	543	57	.	.	PUNCT
ftr-314	544	1	a.	a.	NOUN
ftr-314	544	2	supposed	suppose	VERB
ftr-314	544	3	rigor	rigor	NOUN
ftr-314	544	4	of	of	ADP
ftr-314	544	5	the	the	DET
ftr-314	544	6	taxpayer	taxpayer	NOUN
ftr-314	544	7	compliance	compliance	NOUN
ftr-314	544	8	rules	rule	NOUN
ftr-314	544	9	as	as	SCONJ
ftr-314	544	10	set	set	VERB
ftr-314	544	11	forth	forth	ADP
ftr-314	544	12	in	in	ADP
ftr-314	544	13	the	the	DET
ftr-314	544	14	treasury	treasury	NOUN
ftr-314	544	15	regulations	regulation	NOUN
ftr-314	544	16	,	,	PUNCT
ftr-314	544	17	taxpayers	taxpayer	NOUN
ftr-314	544	18	should	should	AUX
ftr-314	544	19	keep	keep	VERB
ftr-314	544	20	a	a	DET
ftr-314	544	21	set	set	NOUN
ftr-314	544	22	of	of	ADP
ftr-314	544	23	records	record	NOUN
ftr-314	544	24	such	such	ADJ
ftr-314	544	25	as	as	ADP
ftr-314	544	26	a	a	DET
ftr-314	544	27	diary	diary	NOUN
ftr-314	544	28	,	,	PUNCT
ftr-314	544	29	account	account	NOUN
ftr-314	544	30	book	book	NOUN
ftr-314	544	31	,	,	PUNCT
ftr-314	544	32	trip	trip	NOUN
ftr-314	544	33	sheet	sheet	NOUN
ftr-314	544	34	,	,	PUNCT
ftr-314	544	35	or	or	CCONJ
ftr-314	544	36	the	the	DET
ftr-314	544	37	like	like	ADP
ftr-314	544	38	detailing	detail	VERB
ftr-314	544	39	the	the	DET
ftr-314	544	40	amount	amount	NOUN
ftr-314	544	41	and	and	CCONJ
ftr-314	544	42	business	business	NOUN
ftr-314	544	43	nature	nature	NOUN
ftr-314	544	44	of	of	ADP
ftr-314	544	45	each	each	DET
ftr-314	544	46	trip	trip	NOUN
ftr-314	544	47	they	they	PRON
ftr-314	544	48	take	take	VERB
ftr-314	544	49	;	;	PUNCT
ftr-314	544	50	such	such	ADJ
ftr-314	544	51	records	record	NOUN
ftr-314	544	52	are	be	AUX
ftr-314	544	53	permitted	permit	VERB
ftr-314	544	54	to	to	PART
ftr-314	544	55	be	be	AUX
ftr-314	544	56	recorded	record	VERB
ftr-314	544	57	“	"	PUNCT
ftr-314	544	58	at	at	ADP
ftr-314	544	59	or	or	CCONJ
ftr-314	544	60	near	near	ADP
ftr-314	544	61	the	the	DET
ftr-314	544	62	time	time	NOUN
ftr-314	544	63	”	"	PUNCT
ftr-314	544	64	when	when	SCONJ
ftr-314	544	65	expenses	expense	NOUN
ftr-314	544	66	are	be	AUX
ftr-314	544	67	incurred.82	incurred.82	NOUN
ftr-314	544	68	in	in	ADP
ftr-314	544	69	addition	addition	NOUN
ftr-314	544	70	,	,	PUNCT
ftr-314	544	71	accompanying	accompany	VERB
ftr-314	544	72	these	these	DET
ftr-314	544	73	records	record	NOUN
ftr-314	544	74	should	should	AUX
ftr-314	544	75	be	be	AUX
ftr-314	544	76	receipts	receipt	NOUN
ftr-314	544	77	for	for	ADP
ftr-314	544	78	every	every	DET
ftr-314	544	79	out	out	ADJ
ftr-314	544	80	-	-	PUNCT
ftr-314	544	81	ofpocket	ofpocket	NOUN
ftr-314	544	82	expense	expense	NOUN
ftr-314	544	83	that	that	PRON
ftr-314	544	84	under	under	ADP
ftr-314	544	85	current	current	ADJ
ftr-314	544	86	law	law	NOUN
ftr-314	544	87	equals	equal	VERB
ftr-314	544	88	or	or	CCONJ
ftr-314	544	89	exceeds	exceed	VERB
ftr-314	544	90	seventy	seventy	NUM
ftr-314	544	91	-	-	PUNCT
ftr-314	544	92	five	five	NUM
ftr-314	545	1	dollars.83	dollars.83	ADJ
ftr-314	545	2	the	the	DET
ftr-314	545	3	legitimacy	legitimacy	NOUN
ftr-314	545	4	of	of	ADP
ftr-314	545	5	taxpayers	taxpayer	NOUN
ftr-314	545	6	’	'	PUNCT
ftr-314	545	7	expenses	expense	NOUN
ftr-314	545	8	is	be	AUX
ftr-314	545	9	questioned	question	VERB
ftr-314	545	10	if	if	SCONJ
ftr-314	545	11	taxpayers	taxpayer	NOUN
ftr-314	545	12	’	'	PUNCT
ftr-314	545	13	records	record	NOUN
ftr-314	545	14	fall	fall	VERB
ftr-314	545	15	short	short	ADV
ftr-314	545	16	of	of	ADP
ftr-314	545	17	reaching	reach	VERB
ftr-314	545	18	these	these	DET
ftr-314	545	19	delineated	delineated	ADJ
ftr-314	545	20	benchmarks.84	benchmarks.84	NOUN
ftr-314	545	21	to	to	PART
ftr-314	545	22	ease	ease	VERB
ftr-314	545	23	the	the	DET
ftr-314	545	24	record	record	NOUN
ftr-314	545	25	-	-	PUNCT
ftr-314	545	26	keeping	keep	VERB
ftr-314	545	27	burdens	burden	NOUN
ftr-314	545	28	associated	associate	VERB
ftr-314	545	29	with	with	ADP
ftr-314	545	30	automobile	automobile	NOUN
ftr-314	545	31	usage	usage	NOUN
ftr-314	545	32	,	,	PUNCT
ftr-314	545	33	the	the	DET
ftr-314	545	34	treasury	treasury	PROPN
ftr-314	545	35	department	department	PROPN
ftr-314	545	36	has	have	AUX
ftr-314	545	37	promulgated	promulgate	VERB
ftr-314	545	38	a	a	DET
ftr-314	545	39	series	series	NOUN
ftr-314	545	40	of	of	ADP
ftr-314	545	41	regulations	regulation	NOUN
ftr-314	545	42	that	that	PRON
ftr-314	545	43	permit	permit	VERB
ftr-314	545	44	several	several	ADJ
ftr-314	545	45	simplified	simplified	ADJ
ftr-314	545	46	record	record	NOUN
ftr-314	545	47	-	-	PUNCT
ftr-314	545	48	keeping	keep	VERB
ftr-314	545	49	methods	method	NOUN
ftr-314	545	50	,	,	PUNCT
ftr-314	545	51	including	include	VERB
ftr-314	545	52	the	the	DET
ftr-314	545	53	use	use	NOUN
ftr-314	545	54	of	of	ADP
ftr-314	545	55	the	the	DET
ftr-314	545	56	standard	standard	ADJ
ftr-314	545	57	mileage	mileage	NOUN
ftr-314	545	58	rate.85	rate.85	NOUN
ftr-314	545	59	under	under	ADP
ftr-314	545	60	the	the	DET
ftr-314	545	61	standard	standard	ADJ
ftr-314	545	62	mileage	mileage	NOUN
ftr-314	545	63	rate	rate	NOUN
ftr-314	545	64	,	,	PUNCT
ftr-314	545	65	the	the	DET
ftr-314	545	66	taxpayer	taxpayer	NOUN
ftr-314	545	67	must	must	AUX
ftr-314	545	68	generally	generally	ADV
ftr-314	545	69	jay	jay	AUX
ftr-314	545	70	a.	a.	NOUN
ftr-314	545	71	soled	sole	VERB
ftr-314	545	72	,	,	PUNCT
ftr-314	545	73	exploring	explore	VERB
ftr-314	545	74	and	and	CCONJ
ftr-314	545	75	(	(	PUNCT
ftr-314	545	76	re)defining	re)define	VERB
ftr-314	545	77	the	the	DET
ftr-314	545	78	boundaries	boundary	NOUN
ftr-314	545	79	of	of	ADP
ftr-314	545	80	the	the	DET
ftr-314	545	81	cohan	cohan	PROPN
ftr-314	545	82	rule	rule	NOUN
ftr-314	545	83	,	,	PUNCT
ftr-314	545	84	79	79	NUM
ftr-314	545	85	temp	temp	NOUN
ftr-314	545	86	.	.	PUNCT
ftr-314	546	1	l.	l.	PROPN
ftr-314	546	2	rev	rev	PROPN
ftr-314	546	3	.	.	PROPN
ftr-314	547	1	939	939	NUM
ftr-314	547	2	(	(	PUNCT
ftr-314	547	3	2006	2006	NUM
ftr-314	547	4	)	)	PUNCT
ftr-314	547	5	.	.	PUNCT
ftr-314	548	1	81	81	NUM
ftr-314	548	2	.	.	PUNCT
ftr-314	548	3	temp	temp	NOUN
ftr-314	548	4	.	.	PUNCT
ftr-314	549	1	reg	reg	NOUN
ftr-314	549	2	.	.	PUNCT
ftr-314	550	1	§	§	PROPN
ftr-314	550	2	1.274	1.274	NUM
ftr-314	550	3	-	-	NUM
ftr-314	550	4	5t(b)(6	5t(b)(6	NUM
ftr-314	550	5	)	)	PUNCT
ftr-314	550	6	.	.	PUNCT
ftr-314	551	1	82	82	NUM
ftr-314	551	2	.	.	PUNCT
ftr-314	552	1	i	i	PRON
ftr-314	552	2	d.	d.	PROPN
ftr-314	552	3	83	83	NUM
ftr-314	552	4	.	.	PUNCT
ftr-314	553	1	reg	reg	PROPN
ftr-314	553	2	.	.	PUNCT
ftr-314	554	1	§	§	PROPN
ftr-314	554	2	1.274	1.274	NUM
ftr-314	554	3	-	-	NUM
ftr-314	554	4	5(c)(2)(iii)(a)(2	5(c)(2)(iii)(a)(2	NUM
ftr-314	554	5	)	)	PUNCT
ftr-314	554	6	.	.	PUNCT
ftr-314	555	1	84	84	NUM
ftr-314	555	2	.	.	PUNCT
ftr-314	556	1	see	see	VERB
ftr-314	556	2	,	,	PUNCT
ftr-314	556	3	e.g.	e.g.	ADV
ftr-314	556	4	,	,	PUNCT
ftr-314	556	5	tyler	tyler	PROPN
ftr-314	556	6	v.	v.	PROPN
ftr-314	556	7	commissioner	commissioner	PROPN
ftr-314	556	8	,	,	PUNCT
ftr-314	556	9	t.c	t.c	PROPN
ftr-314	556	10	.	.	PROPN
ftr-314	556	11	memo	memo	NOUN
ftr-314	556	12	.	.	PUNCT
ftr-314	557	1	1982	1982	NUM
ftr-314	557	2	-	-	SYM
ftr-314	557	3	160	160	NUM
ftr-314	557	4	(	(	PUNCT
ftr-314	557	5	taxpayer	taxpayer	NOUN
ftr-314	557	6	’s	’s	PART
ftr-314	557	7	reliance	reliance	NOUN
ftr-314	557	8	upon	upon	SCONJ
ftr-314	557	9	his	his	PRON
ftr-314	557	10	own	own	ADJ
ftr-314	557	11	testimony	testimony	NOUN
ftr-314	557	12	together	together	ADV
ftr-314	557	13	with	with	ADP
ftr-314	557	14	summaries	summary	NOUN
ftr-314	557	15	prepared	prepare	VERB
ftr-314	557	16	by	by	ADP
ftr-314	557	17	him	he	PRON
ftr-314	557	18	during	during	ADP
ftr-314	557	19	audit	audit	NOUN
ftr-314	557	20	failed	fail	VERB
ftr-314	557	21	to	to	PART
ftr-314	557	22	meet	meet	VERB
ftr-314	557	23	the	the	DET
ftr-314	557	24	rigorous	rigorous	ADJ
ftr-314	557	25	substantiation	substantiation	NOUN
ftr-314	557	26	requirements	requirement	NOUN
ftr-314	557	27	of	of	ADP
ftr-314	557	28	§	§	PROPN
ftr-314	557	29	274(d	274(d	PROPN
ftr-314	557	30	)	)	PUNCT
ftr-314	557	31	)	)	PUNCT
ftr-314	557	32	;	;	PUNCT
ftr-314	557	33	rembusch	rembusch	PROPN
ftr-314	557	34	v.	v.	ADP
ftr-314	557	35	commissioner	commissioner	PROPN
ftr-314	557	36	,	,	PUNCT
ftr-314	557	37	t.c	t.c	PROPN
ftr-314	557	38	.	.	PROPN
ftr-314	557	39	memo	memo	NOUN
ftr-314	557	40	.	.	PUNCT
ftr-314	558	1	1979	1979	NUM
ftr-314	558	2	-	-	SYM
ftr-314	558	3	73	73	NUM
ftr-314	558	4	(	(	PUNCT
ftr-314	558	5	diaries	diary	NOUN
ftr-314	558	6	verifying	verify	VERB
ftr-314	558	7	taxpayer	taxpayer	NOUN
ftr-314	558	8	’s	’s	PART
ftr-314	558	9	expenditures	expenditure	NOUN
ftr-314	558	10	prepared	prepare	VERB
ftr-314	558	11	several	several	ADJ
ftr-314	558	12	years	year	NOUN
ftr-314	558	13	after	after	SCONJ
ftr-314	558	14	the	the	DET
ftr-314	558	15	actual	actual	ADJ
ftr-314	558	16	events	event	NOUN
ftr-314	558	17	occurred	occur	VERB
ftr-314	558	18	were	be	AUX
ftr-314	558	19	held	hold	VERB
ftr-314	558	20	unreliable	unreliable	ADJ
ftr-314	558	21	)	)	PUNCT
ftr-314	558	22	;	;	PUNCT
ftr-314	558	23	silverton	silverton	PROPN
ftr-314	558	24	v.	v.	PROPN
ftr-314	558	25	commissioner	commissioner	PROPN
ftr-314	558	26	,	,	PUNCT
ftr-314	558	27	t.c	t.c	PROPN
ftr-314	558	28	.	.	PROPN
ftr-314	558	29	memo	memo	NOUN
ftr-314	558	30	.	.	PUNCT
ftr-314	559	1	1978	1978	NUM
ftr-314	559	2	-	-	SYM
ftr-314	559	3	22	22	NUM
ftr-314	559	4	(	(	PUNCT
ftr-314	559	5	failure	failure	NOUN
ftr-314	559	6	to	to	PART
ftr-314	559	7	maintain	maintain	VERB
ftr-314	559	8	an	an	DET
ftr-314	559	9	“	"	PUNCT
ftr-314	559	10	account	account	NOUN
ftr-314	559	11	book	book	NOUN
ftr-314	559	12	,	,	PUNCT
ftr-314	559	13	diary	diary	NOUN
ftr-314	559	14	,	,	PUNCT
ftr-314	559	15	statement	statement	NOUN
ftr-314	559	16	of	of	ADP
ftr-314	559	17	expense	expense	NOUN
ftr-314	559	18	or	or	CCONJ
ftr-314	559	19	similar	similar	ADJ
ftr-314	559	20	record	record	NOUN
ftr-314	559	21	”	"	PUNCT
ftr-314	559	22	resulted	result	VERB
ftr-314	559	23	in	in	ADP
ftr-314	559	24	the	the	DET
ftr-314	559	25	disallowance	disallowance	NOUN
ftr-314	559	26	of	of	ADP
ftr-314	559	27	taxpayer	taxpayer	NOUN
ftr-314	559	28	’s	’s	PART
ftr-314	559	29	expenditures	expenditure	NOUN
ftr-314	559	30	)	)	PUNCT
ftr-314	559	31	.	.	PUNCT
ftr-314	560	1	85	85	NUM
ftr-314	560	2	.	.	PUNCT
ftr-314	561	1	in	in	ADP
ftr-314	561	2	lieu	lieu	NOUN
ftr-314	561	3	of	of	ADP
ftr-314	561	4	the	the	DET
ftr-314	561	5	standard	standard	ADJ
ftr-314	561	6	mileage	mileage	NOUN
ftr-314	561	7	rate	rate	NOUN
ftr-314	561	8	,	,	PUNCT
ftr-314	561	9	if	if	SCONJ
ftr-314	561	10	an	an	DET
ftr-314	561	11	employer	employer	NOUN
ftr-314	561	12	prefers	prefer	VERB
ftr-314	561	13	,	,	PUNCT
ftr-314	561	14	it	it	PRON
ftr-314	561	15	can	can	AUX
ftr-314	561	16	instead	instead	ADV
ftr-314	561	17	provide	provide	VERB
ftr-314	561	18	for	for	ADP
ftr-314	561	19	a	a	DET
ftr-314	561	20	general	general	ADJ
ftr-314	561	21	mileage	mileage	NOUN
ftr-314	561	22	allowance	allowance	NOUN
ftr-314	561	23	.	.	PUNCT
ftr-314	562	1	this	this	DET
ftr-314	562	2	allowance	allowance	NOUN
ftr-314	562	3	can	can	AUX
ftr-314	562	4	equal	equal	VERB
ftr-314	562	5	the	the	DET
ftr-314	562	6	lesser	less	ADJ
ftr-314	562	7	of	of	ADP
ftr-314	562	8	the	the	DET
ftr-314	562	9	following	following	NOUN
ftr-314	562	10	:	:	PUNCT
ftr-314	562	11	(	(	PUNCT
ftr-314	562	12	1	1	X
ftr-314	562	13	)	)	PUNCT
ftr-314	562	14	an	an	DET
ftr-314	562	15	amount	amount	NOUN
ftr-314	562	16	the	the	DET
ftr-314	562	17	employer	employer	NOUN
ftr-314	562	18	deems	deem	VERB
ftr-314	562	19	appropriate	appropriate	ADJ
ftr-314	562	20	(	(	PUNCT
ftr-314	562	21	a.k.a	a.k.a	ADJ
ftr-314	562	22	.	.	PUNCT
ftr-314	562	23	mileage	mileage	NOUN
ftr-314	562	24	allowance	allowance	NOUN
ftr-314	562	25	)	)	PUNCT
ftr-314	562	26	or	or	CCONJ
ftr-314	562	27	(	(	PUNCT
ftr-314	562	28	2	2	X
ftr-314	562	29	)	)	PUNCT
ftr-314	562	30	the	the	DET
ftr-314	562	31	standard	standard	ADJ
ftr-314	562	32	mileage	mileage	NOUN
ftr-314	562	33	rate	rate	NOUN
ftr-314	562	34	multiplied	multiply	VERB
ftr-314	562	35	by	by	ADP
ftr-314	562	36	the	the	DET
ftr-314	562	37	number	number	NOUN
ftr-314	562	38	of	of	ADP
ftr-314	562	39	miles	mile	NOUN
ftr-314	562	40	substantiated	substantiate	VERB
ftr-314	562	41	by	by	ADP
ftr-314	562	42	the	the	DET
ftr-314	562	43	employee	employee	NOUN
ftr-314	562	44	.	.	PUNCT
ftr-314	563	1	rev	rev	PROPN
ftr-314	563	2	.	.	PROPN
ftr-314	563	3	proc	proc	PROPN
ftr-314	563	4	.	.	PUNCT
ftr-314	564	1	2010	2010	NUM
ftr-314	564	2	-	-	SYM
ftr-314	564	3	51	51	NUM
ftr-314	564	4	§	§	PROPN
ftr-314	564	5	7	7	NUM
ftr-314	564	6	,	,	PUNCT
ftr-314	564	7	2010	2010	NUM
ftr-314	564	8	-	-	SYM
ftr-314	564	9	51	51	NUM
ftr-314	564	10	i.r.b	i.r.b	NOUN
ftr-314	564	11	.	.	PUNCT
ftr-314	564	12	883	883	NUM
ftr-314	564	13	.	.	PUNCT
ftr-314	565	1	as	as	ADP
ftr-314	565	2	an	an	DET
ftr-314	565	3	alternative	alternative	NOUN
ftr-314	565	4	to	to	ADP
ftr-314	565	5	the	the	DET
ftr-314	565	6	general	general	ADJ
ftr-314	565	7	mileage	mileage	NOUN
ftr-314	565	8	allowance	allowance	NOUN
ftr-314	565	9	,	,	PUNCT
ftr-314	565	10	employers	employer	NOUN
ftr-314	565	11	can	can	AUX
ftr-314	565	12	utilize	utilize	VERB
ftr-314	565	13	a	a	DET
ftr-314	565	14	much	much	ADV
ftr-314	565	15	more	more	ADV
ftr-314	565	16	complex	complex	ADJ
ftr-314	565	17	employee	employee	NOUN
ftr-314	565	18	reimbursement	reimbursement	NOUN
ftr-314	565	19	method	method	NOUN
ftr-314	565	20	known	know	VERB
ftr-314	565	21	as	as	ADP
ftr-314	565	22	the	the	DET
ftr-314	565	23	fixed	fix	VERB
ftr-314	565	24	and	and	CCONJ
ftr-314	565	25	variable	variable	ADJ
ftr-314	565	26	rate	rate	NOUN
ftr-314	565	27	(	(	PUNCT
ftr-314	565	28	favr	favr	ADJ
ftr-314	565	29	)	)	PUNCT
ftr-314	565	30	allowance	allowance	NOUN
ftr-314	565	31	which	which	PRON
ftr-314	565	32	,	,	PUNCT
ftr-314	565	33	in	in	ADP
ftr-314	565	34	certain	certain	ADJ
ftr-314	565	35	instances	instance	NOUN
ftr-314	565	36	,	,	PUNCT
ftr-314	565	37	may	may	AUX
ftr-314	565	38	more	more	ADV
ftr-314	565	39	accurately	accurately	ADV
ftr-314	565	40	compensate	compensate	VERB
ftr-314	565	41	employees	employee	NOUN
ftr-314	565	42	for	for	ADP
ftr-314	565	43	the	the	DET
ftr-314	565	44	business	business	NOUN
ftr-314	565	45	use	use	NOUN
ftr-314	565	46	of	of	ADP
ftr-314	565	47	their	their	PRON
ftr-314	565	48	automobiles	automobile	NOUN
ftr-314	565	49	.	.	PUNCT
ftr-314	566	1	albeit	albeit	ADV
ftr-314	566	2	greatly	greatly	ADV
ftr-314	566	3	oversimplified	oversimplify	VERB
ftr-314	566	4	,	,	PUNCT
ftr-314	566	5	under	under	ADP
ftr-314	566	6	this	this	DET
ftr-314	566	7	method	method	NOUN
ftr-314	566	8	an	an	DET
ftr-314	566	9	employer	employer	NOUN
ftr-314	566	10	determines	determine	VERB
ftr-314	566	11	what	what	PRON
ftr-314	566	12	it	it	PRON
ftr-314	566	13	considers	consider	VERB
ftr-314	566	14	to	to	PART
ftr-314	566	15	be	be	AUX
ftr-314	566	16	a	a	DET
ftr-314	566	17	“	"	PUNCT
ftr-314	566	18	standard	standard	NOUN
ftr-314	566	19	”	"	PUNCT
ftr-314	566	20	2013	2013	NUM
ftr-314	566	21	]	]	PUNCT
ftr-314	566	22	the	the	DET
ftr-314	566	23	internal	internal	PROPN
ftr-314	566	24	revenue	revenue	NOUN
ftr-314	566	25	code	code	NOUN
ftr-314	566	26	and	and	CCONJ
ftr-314	566	27	automobiles	automobile	VERB
ftr-314	566	28	441	441	NUM
ftr-314	566	29	substantiate	substantiate	VERB
ftr-314	566	30	the	the	DET
ftr-314	566	31	nature	nature	NOUN
ftr-314	566	32	of	of	ADP
ftr-314	566	33	the	the	DET
ftr-314	566	34	expense	expense	NOUN
ftr-314	566	35	(	(	PUNCT
ftr-314	566	36	i.e.	i.e.	X
ftr-314	566	37	,	,	PUNCT
ftr-314	566	38	the	the	DET
ftr-314	566	39	time	time	NOUN
ftr-314	566	40	,	,	PUNCT
ftr-314	566	41	place	place	NOUN
ftr-314	566	42	,	,	PUNCT
ftr-314	566	43	business	business	NOUN
ftr-314	566	44	purpose	purpose	NOUN
ftr-314	566	45	of	of	ADP
ftr-314	566	46	the	the	DET
ftr-314	566	47	travel	travel	NOUN
ftr-314	566	48	,	,	PUNCT
ftr-314	566	49	and	and	CCONJ
ftr-314	566	50	the	the	DET
ftr-314	566	51	amount	amount	NOUN
ftr-314	566	52	of	of	ADP
ftr-314	566	53	mileage	mileage	NOUN
ftr-314	566	54	traveled).86	traveled).86	NOUN
ftr-314	566	55	once	once	SCONJ
ftr-314	566	56	this	this	PRON
ftr-314	566	57	is	be	AUX
ftr-314	566	58	done	do	VERB
ftr-314	566	59	,	,	PUNCT
ftr-314	566	60	the	the	DET
ftr-314	566	61	taxpayer	taxpayer	NOUN
ftr-314	566	62	can	can	AUX
ftr-314	566	63	then	then	ADV
ftr-314	566	64	multiply	multiply	VERB
ftr-314	566	65	the	the	DET
ftr-314	566	66	number	number	NOUN
ftr-314	566	67	of	of	ADP
ftr-314	566	68	business	business	NOUN
ftr-314	566	69	miles	mile	NOUN
ftr-314	566	70	traveled	travel	VERB
ftr-314	566	71	by	by	ADP
ftr-314	566	72	the	the	DET
ftr-314	566	73	standard	standard	ADJ
ftr-314	566	74	mileage	mileage	NOUN
ftr-314	566	75	rate	rate	NOUN
ftr-314	566	76	in	in	ADP
ftr-314	566	77	effect	effect	NOUN
ftr-314	566	78	during	during	ADP
ftr-314	566	79	the	the	DET
ftr-314	566	80	calendar	calendar	NOUN
ftr-314	566	81	year	year	NOUN
ftr-314	566	82	incurred	incur	VERB
ftr-314	566	83	(	(	PUNCT
ftr-314	566	84	in	in	ADP
ftr-314	566	85	2013	2013	NUM
ftr-314	566	86	,	,	PUNCT
ftr-314	566	87	56.5	56.5	NUM
ftr-314	566	88	cents).87	cents).87	NOUN
ftr-314	566	89	use	use	NOUN
ftr-314	566	90	of	of	ADP
ftr-314	566	91	this	this	DET
ftr-314	566	92	rule	rule	NOUN
ftr-314	566	93	obviates	obviate	VERB
ftr-314	566	94	the	the	DET
ftr-314	566	95	need	need	NOUN
ftr-314	566	96	for	for	SCONJ
ftr-314	566	97	taxpayers	taxpayer	NOUN
ftr-314	566	98	to	to	PART
ftr-314	566	99	maintain	maintain	VERB
ftr-314	566	100	actual	actual	ADJ
ftr-314	566	101	receipts	receipt	NOUN
ftr-314	566	102	and	and	CCONJ
ftr-314	566	103	records	record	NOUN
ftr-314	566	104	of	of	ADP
ftr-314	566	105	their	their	PRON
ftr-314	566	106	operating	operating	NOUN
ftr-314	566	107	and	and	CCONJ
ftr-314	566	108	fixed	fix	VERB
ftr-314	566	109	costs.88	costs.88	PROPN
ftr-314	566	110	in	in	ADP
ftr-314	566	111	order	order	NOUN
ftr-314	566	112	to	to	PART
ftr-314	566	113	monitor	monitor	VERB
ftr-314	566	114	whether	whether	SCONJ
ftr-314	566	115	taxpayers	taxpayer	NOUN
ftr-314	566	116	are	be	AUX
ftr-314	566	117	fulfilling	fulfil	VERB
ftr-314	566	118	their	their	PRON
ftr-314	566	119	compliance	compliance	NOUN
ftr-314	566	120	obligations	obligation	NOUN
ftr-314	566	121	,	,	PUNCT
ftr-314	566	122	the	the	DET
ftr-314	566	123	code	code	PROPN
ftr-314	566	124	and	and	CCONJ
ftr-314	566	125	treasury	treasury	PROPN
ftr-314	566	126	department	department	PROPN
ftr-314	566	127	permit	permit	VERB
ftr-314	566	128	two	two	NUM
ftr-314	566	129	reporting	reporting	NOUN
ftr-314	566	130	methods	method	NOUN
ftr-314	566	131	:	:	PUNCT
ftr-314	566	132	the	the	DET
ftr-314	566	133	first	first	ADJ
ftr-314	566	134	requires	require	VERB
ftr-314	566	135	a	a	DET
ftr-314	566	136	tax	tax	NOUN
ftr-314	566	137	return	return	NOUN
ftr-314	566	138	submission	submission	NOUN
ftr-314	566	139	and	and	CCONJ
ftr-314	566	140	the	the	DET
ftr-314	566	141	second	second	ADJ
ftr-314	566	142	requires	require	VERB
ftr-314	566	143	the	the	DET
ftr-314	566	144	establishment	establishment	NOUN
ftr-314	566	145	of	of	ADP
ftr-314	566	146	a	a	DET
ftr-314	566	147	so	so	ADV
ftr-314	566	148	-	-	PUNCT
ftr-314	566	149	called	call	VERB
ftr-314	566	150	accountable	accountable	ADJ
ftr-314	566	151	plan	plan	NOUN
ftr-314	566	152	.	.	PUNCT
ftr-314	567	1	1	1	X
ftr-314	567	2	.	.	X
ftr-314	567	3	return	return	VERB
ftr-314	567	4	submissions	submission	NOUN
ftr-314	567	5	application	application	NOUN
ftr-314	567	6	of	of	ADP
ftr-314	567	7	the	the	DET
ftr-314	567	8	first	first	ADJ
ftr-314	567	9	method	method	NOUN
ftr-314	567	10	requires	require	VERB
ftr-314	567	11	that	that	SCONJ
ftr-314	567	12	taxpayers	taxpayer	NOUN
ftr-314	567	13	make	make	VERB
ftr-314	567	14	information	information	NOUN
ftr-314	567	15	disclosures	disclosure	NOUN
ftr-314	567	16	on	on	ADP
ftr-314	567	17	certain	certain	ADJ
ftr-314	567	18	designated	designate	VERB
ftr-314	567	19	forms	form	NOUN
ftr-314	567	20	.	.	PUNCT
ftr-314	568	1	self	self	NOUN
ftr-314	568	2	-	-	PUNCT
ftr-314	568	3	employed	employ	VERB
ftr-314	568	4	individuals	individual	NOUN
ftr-314	568	5	are	be	AUX
ftr-314	568	6	supposed	suppose	VERB
ftr-314	568	7	to	to	PART
ftr-314	568	8	accompany	accompany	VERB
ftr-314	568	9	their	their	PRON
ftr-314	568	10	tax	tax	NOUN
ftr-314	568	11	returns	return	NOUN
ftr-314	568	12	with	with	ADP
ftr-314	568	13	a	a	DET
ftr-314	568	14	schedule	schedule	NOUN
ftr-314	568	15	c	c	NOUN
ftr-314	568	16	,	,	PUNCT
ftr-314	568	17	enumerating	enumerate	VERB
ftr-314	568	18	in	in	ADP
ftr-314	568	19	part	part	NOUN
ftr-314	568	20	iv	iv	ADP
ftr-314	568	21	the	the	DET
ftr-314	568	22	nature	nature	NOUN
ftr-314	568	23	and	and	CCONJ
ftr-314	568	24	extent	extent	NOUN
ftr-314	568	25	of	of	ADP
ftr-314	568	26	their	their	PRON
ftr-314	568	27	automobile	automobile	NOUN
ftr-314	568	28	expenses.89	expenses.89	NOUN
ftr-314	568	29	employees	employee	NOUN
ftr-314	568	30	who	who	PRON
ftr-314	568	31	choose	choose	VERB
ftr-314	568	32	to	to	PART
ftr-314	568	33	deduct	deduct	VERB
ftr-314	568	34	their	their	PRON
ftr-314	568	35	business	business	NOUN
ftr-314	568	36	automobile	automobile	NOUN
ftr-314	568	37	expenses	expense	NOUN
ftr-314	568	38	may	may	AUX
ftr-314	568	39	do	do	VERB
ftr-314	568	40	so	so	ADV
ftr-314	568	41	as	as	ADP
ftr-314	568	42	an	an	DET
ftr-314	568	43	unreimbursed	unreimbursed	ADJ
ftr-314	568	44	deduction	deduction	NOUN
ftr-314	568	45	on	on	ADP
ftr-314	568	46	schedule	schedule	NOUN
ftr-314	568	47	a	a	PRON
ftr-314	568	48	of	of	ADP
ftr-314	568	49	their	their	PRON
ftr-314	568	50	tax	tax	NOUN
ftr-314	568	51	returns	return	NOUN
ftr-314	568	52	;	;	PUNCT
ftr-314	568	53	these	these	DET
ftr-314	568	54	employees	employee	NOUN
ftr-314	568	55	must	must	AUX
ftr-314	568	56	also	also	ADV
ftr-314	568	57	complete	complete	VERB
ftr-314	568	58	a	a	DET
ftr-314	568	59	form	form	NOUN
ftr-314	568	60	2106	2106	NUM
ftr-314	568	61	and	and	CCONJ
ftr-314	568	62	enumerate	enumerate	VERB
ftr-314	568	63	the	the	DET
ftr-314	568	64	nature	nature	NOUN
ftr-314	568	65	and	and	CCONJ
ftr-314	568	66	extent	extent	NOUN
ftr-314	568	67	of	of	ADP
ftr-314	568	68	their	their	PRON
ftr-314	568	69	business	business	NOUN
ftr-314	568	70	automobile	automobile	NOUN
ftr-314	568	71	expenses.90	expenses.90	ADV
ftr-314	568	72	finally	finally	ADV
ftr-314	568	73	,	,	PUNCT
ftr-314	568	74	any	any	DET
ftr-314	568	75	taxpayer	taxpayer	NOUN
ftr-314	568	76	(	(	PUNCT
ftr-314	568	77	including	include	VERB
ftr-314	568	78	a	a	DET
ftr-314	568	79	proprietor	proprietor	NOUN
ftr-314	568	80	,	,	PUNCT
ftr-314	568	81	partner	partner	NOUN
ftr-314	568	82	,	,	PUNCT
ftr-314	568	83	or	or	CCONJ
ftr-314	568	84	corporate	corporate	ADJ
ftr-314	568	85	entity	entity	NOUN
ftr-314	568	86	)	)	PUNCT
ftr-314	568	87	wishing	wish	VERB
ftr-314	568	88	to	to	PART
ftr-314	568	89	depreciate	depreciate	VERB
ftr-314	568	90	the	the	DET
ftr-314	568	91	automobiles	automobile	NOUN
ftr-314	568	92	that	that	PRON
ftr-314	568	93	are	be	AUX
ftr-314	568	94	owned	own	VERB
ftr-314	568	95	must	must	AUX
ftr-314	568	96	complete	complete	VERB
ftr-314	568	97	a	a	DET
ftr-314	568	98	form	form	NOUN
ftr-314	568	99	4562	4562	NUM
ftr-314	568	100	;	;	PUNCT
ftr-314	568	101	part	part	NOUN
ftr-314	568	102	v	v	NOUN
ftr-314	568	103	of	of	ADP
ftr-314	568	104	this	this	DET
ftr-314	568	105	form	form	NOUN
ftr-314	568	106	asks	ask	VERB
ftr-314	568	107	many	many	ADJ
ftr-314	568	108	detailed	detailed	ADJ
ftr-314	568	109	questions	question	NOUN
ftr-314	568	110	regarding	regard	VERB
ftr-314	568	111	automobiles	automobile	NOUN
ftr-314	568	112	that	that	PRON
ftr-314	568	113	are	be	AUX
ftr-314	568	114	placed	place	VERB
ftr-314	568	115	into	into	ADP
ftr-314	568	116	service	service	NOUN
ftr-314	568	117	and	and	CCONJ
ftr-314	568	118	their	their	PRON
ftr-314	568	119	business	business	NOUN
ftr-314	568	120	percentage	percentage	NOUN
ftr-314	568	121	usage.91	usage.91	NOUN
ftr-314	568	122	automobile	automobile	NOUN
ftr-314	568	123	for	for	ADP
ftr-314	568	124	its	its	PRON
ftr-314	568	125	employees	employee	NOUN
ftr-314	568	126	and	and	CCONJ
ftr-314	568	127	then	then	ADV
ftr-314	568	128	estimates	estimate	VERB
ftr-314	568	129	the	the	DET
ftr-314	568	130	fixed	fix	VERB
ftr-314	568	131	costs	cost	NOUN
ftr-314	568	132	(	(	PUNCT
ftr-314	568	133	e.g.	e.g.	ADV
ftr-314	568	134	,	,	PUNCT
ftr-314	568	135	depreciation	depreciation	NOUN
ftr-314	568	136	and	and	CCONJ
ftr-314	568	137	insurance	insurance	NOUN
ftr-314	568	138	)	)	PUNCT
ftr-314	568	139	and	and	CCONJ
ftr-314	568	140	variable	variable	ADJ
ftr-314	568	141	costs	cost	NOUN
ftr-314	568	142	(	(	PUNCT
ftr-314	568	143	e.g.	e.g.	ADV
ftr-314	568	144	,	,	PUNCT
ftr-314	568	145	gasoline	gasoline	NOUN
ftr-314	568	146	and	and	CCONJ
ftr-314	568	147	maintenance	maintenance	NOUN
ftr-314	568	148	)	)	PUNCT
ftr-314	568	149	associated	associate	VERB
ftr-314	568	150	with	with	ADP
ftr-314	568	151	its	its	PRON
ftr-314	568	152	use	use	NOUN
ftr-314	568	153	.	.	PUNCT
ftr-314	569	1	based	base	VERB
ftr-314	569	2	upon	upon	SCONJ
ftr-314	569	3	these	these	DET
ftr-314	569	4	estimates	estimate	NOUN
ftr-314	569	5	,	,	PUNCT
ftr-314	569	6	an	an	DET
ftr-314	569	7	employer	employer	NOUN
ftr-314	569	8	can	can	AUX
ftr-314	569	9	then	then	ADV
ftr-314	569	10	reimburse	reimburse	VERB
ftr-314	569	11	its	its	PRON
ftr-314	569	12	employees	employee	NOUN
ftr-314	569	13	based	base	VERB
ftr-314	569	14	upon	upon	SCONJ
ftr-314	569	15	their	their	PRON
ftr-314	569	16	business	business	NOUN
ftr-314	569	17	-	-	PUNCT
ftr-314	569	18	use	use	NOUN
ftr-314	569	19	percentage	percentage	NOUN
ftr-314	569	20	of	of	ADP
ftr-314	569	21	their	their	PRON
ftr-314	569	22	automobiles	automobile	NOUN
ftr-314	569	23	.	.	PUNCT
ftr-314	570	1	rev	rev	PROPN
ftr-314	570	2	.	.	PROPN
ftr-314	570	3	proc	proc	PROPN
ftr-314	570	4	.	.	PUNCT
ftr-314	571	1	2010	2010	NUM
ftr-314	571	2	-	-	SYM
ftr-314	571	3	51	51	NUM
ftr-314	571	4	,	,	PUNCT
ftr-314	571	5	§	§	PROPN
ftr-314	571	6	6	6	NUM
ftr-314	571	7	.	.	PUNCT
ftr-314	572	1	there	there	PRON
ftr-314	572	2	are	be	VERB
ftr-314	572	3	several	several	ADJ
ftr-314	572	4	significant	significant	ADJ
ftr-314	572	5	limitations	limitation	NOUN
ftr-314	572	6	to	to	ADP
ftr-314	572	7	the	the	DET
ftr-314	572	8	use	use	NOUN
ftr-314	572	9	of	of	ADP
ftr-314	572	10	this	this	DET
ftr-314	572	11	method	method	NOUN
ftr-314	572	12	,	,	PUNCT
ftr-314	572	13	including	include	VERB
ftr-314	572	14	that	that	SCONJ
ftr-314	572	15	it	it	PRON
ftr-314	572	16	can	can	AUX
ftr-314	572	17	not	not	PART
ftr-314	572	18	be	be	AUX
ftr-314	572	19	paid	pay	VERB
ftr-314	572	20	to	to	PART
ftr-314	572	21	control	control	VERB
ftr-314	572	22	employees	employee	NOUN
ftr-314	572	23	(	(	PUNCT
ftr-314	572	24	as	as	SCONJ
ftr-314	572	25	defined	define	VERB
ftr-314	572	26	in	in	ADP
ftr-314	572	27	reg	reg	NOUN
ftr-314	572	28	.	.	PUNCT
ftr-314	573	1	§	§	PROPN
ftr-314	573	2	1.61	1.61	NUM
ftr-314	573	3	-	-	NUM
ftr-314	573	4	21(f)(5	21(f)(5	NUM
ftr-314	573	5	)	)	PUNCT
ftr-314	573	6	)	)	PUNCT
ftr-314	574	1	,	,	PUNCT
ftr-314	574	2	management	management	NOUN
ftr-314	574	3	employees	employee	NOUN
ftr-314	574	4	can	can	AUX
ftr-314	574	5	not	not	PART
ftr-314	574	6	constitute	constitute	VERB
ftr-314	574	7	a	a	DET
ftr-314	574	8	majority	majority	NOUN
ftr-314	574	9	of	of	ADP
ftr-314	574	10	the	the	DET
ftr-314	574	11	reimbursed	reimburse	VERB
ftr-314	574	12	employees	employee	NOUN
ftr-314	574	13	,	,	PUNCT
ftr-314	574	14	and	and	CCONJ
ftr-314	574	15	at	at	ADP
ftr-314	574	16	all	all	DET
ftr-314	574	17	times	time	NOUN
ftr-314	574	18	during	during	ADP
ftr-314	574	19	the	the	DET
ftr-314	574	20	calendar	calendar	NOUN
ftr-314	574	21	year	year	NOUN
ftr-314	574	22	,	,	PUNCT
ftr-314	574	23	at	at	ADP
ftr-314	574	24	least	least	ADJ
ftr-314	574	25	ten	ten	NUM
ftr-314	574	26	employees	employee	NOUN
ftr-314	574	27	must	must	AUX
ftr-314	574	28	be	be	AUX
ftr-314	574	29	covered	cover	VERB
ftr-314	574	30	.	.	PUNCT
ftr-314	575	1	i	i	PRON
ftr-314	575	2	d.	d.	PROPN
ftr-314	575	3	86	86	NUM
ftr-314	575	4	.	.	PUNCT
ftr-314	576	1	reg	reg	PROPN
ftr-314	576	2	.	.	PUNCT
ftr-314	577	1	§	§	PROPN
ftr-314	577	2	1.274	1.274	NUM
ftr-314	577	3	-	-	NUM
ftr-314	577	4	5(j)(2	5(j)(2	NUM
ftr-314	577	5	)	)	PUNCT
ftr-314	577	6	.	.	PUNCT
ftr-314	578	1	87	87	NUM
ftr-314	578	2	.	.	PUNCT
ftr-314	579	1	notice	notice	VERB
ftr-314	579	2	2012	2012	NUM
ftr-314	579	3	-	-	SYM
ftr-314	579	4	72	72	NUM
ftr-314	579	5	,	,	PUNCT
ftr-314	579	6	§	§	PROPN
ftr-314	579	7	2	2	NUM
ftr-314	579	8	,	,	PUNCT
ftr-314	579	9	i.r.b	i.r.b	NOUN
ftr-314	579	10	.	.	PUNCT
ftr-314	579	11	2012	2012	NUM
ftr-314	579	12	-	-	SYM
ftr-314	579	13	50	50	NUM
ftr-314	579	14	673	673	NUM
ftr-314	579	15	(	(	PUNCT
ftr-314	579	16	2013	2013	NUM
ftr-314	579	17	rates	rate	NOUN
ftr-314	579	18	)	)	PUNCT
ftr-314	579	19	.	.	PUNCT
ftr-314	580	1	88	88	NUM
ftr-314	580	2	.	.	PUNCT
ftr-314	581	1	rev	rev	PROPN
ftr-314	581	2	.	.	PROPN
ftr-314	581	3	proc	proc	PROPN
ftr-314	581	4	.	.	PUNCT
ftr-314	582	1	2010	2010	NUM
ftr-314	582	2	-	-	SYM
ftr-314	582	3	51	51	NUM
ftr-314	582	4	,	,	PUNCT
ftr-314	582	5	2010	2010	NUM
ftr-314	582	6	-	-	SYM
ftr-314	582	7	51	51	NUM
ftr-314	582	8	i.r.b	i.r.b	NOUN
ftr-314	582	9	.	.	PUNCT
ftr-314	582	10	883	883	NUM
ftr-314	582	11	,	,	PUNCT
ftr-314	582	12	§	§	PROPN
ftr-314	582	13	4.02	4.02	NUM
ftr-314	582	14	.	.	PUNCT
ftr-314	582	15	89	89	NUM
ftr-314	582	16	.	.	PUNCT
ftr-314	583	1	irs	irs	PROPN
ftr-314	583	2	publication	publication	NOUN
ftr-314	583	3	no	no	INTJ
ftr-314	583	4	.	.	PROPN
ftr-314	583	5	17	17	NUM
ftr-314	583	6	,	,	PUNCT
ftr-314	583	7	at	at	ADP
ftr-314	583	8	187	187	NUM
ftr-314	583	9	(	(	PUNCT
ftr-314	583	10	2011	2011	NUM
ftr-314	583	11	)	)	PUNCT
ftr-314	583	12	.	.	PUNCT
ftr-314	584	1	90	90	NUM
ftr-314	584	2	.	.	PUNCT
ftr-314	585	1	i	i	PRON
ftr-314	585	2	d.	d.	PROPN
ftr-314	585	3	91	91	NUM
ftr-314	585	4	.	.	PUNCT
ftr-314	586	1	irs	irs	PROPN
ftr-314	586	2	publication	publication	NOUN
ftr-314	586	3	no	no	INTJ
ftr-314	586	4	.	.	PROPN
ftr-314	586	5	946	946	NUM
ftr-314	586	6	,	,	PUNCT
ftr-314	586	7	at	at	ADP
ftr-314	586	8	13–14	13–14	NUM
ftr-314	586	9	(	(	PUNCT
ftr-314	586	10	2011	2011	NUM
ftr-314	586	11	)	)	PUNCT
ftr-314	586	12	.	.	PUNCT
ftr-314	587	1	442	442	NUM
ftr-314	587	2	florida	florida	PROPN
ftr-314	587	3	tax	tax	NOUN
ftr-314	587	4	review	review	NOUN
ftr-314	587	5	[	[	X
ftr-314	587	6	vol	vol	NOUN
ftr-314	587	7	.	.	PUNCT
ftr-314	588	1	14:10	14:10	NUM
ftr-314	588	2	2	2	NUM
ftr-314	588	3	.	.	PUNCT
ftr-314	589	1	accountable	accountable	ADJ
ftr-314	589	2	plans	plan	NOUN
ftr-314	589	3	to	to	PART
ftr-314	589	4	fulfill	fulfill	VERB
ftr-314	589	5	their	their	PRON
ftr-314	589	6	compliance	compliance	NOUN
ftr-314	589	7	obligations	obligation	NOUN
ftr-314	589	8	,	,	PUNCT
ftr-314	589	9	taxpayers	taxpayer	NOUN
ftr-314	589	10	engaged	engage	VERB
ftr-314	589	11	in	in	ADP
ftr-314	589	12	business	business	NOUN
ftr-314	589	13	are	be	AUX
ftr-314	589	14	able	able	ADJ
ftr-314	589	15	to	to	PART
ftr-314	589	16	establish	establish	VERB
ftr-314	589	17	so	so	ADV
ftr-314	589	18	-	-	PUNCT
ftr-314	589	19	called	call	VERB
ftr-314	589	20	“	"	PUNCT
ftr-314	589	21	accountable	accountable	ADJ
ftr-314	589	22	plans	plan	NOUN
ftr-314	589	23	.	.	PUNCT
ftr-314	590	1	”92	”92	ADJ
ftr-314	590	2	payments	payment	NOUN
ftr-314	590	3	under	under	ADP
ftr-314	590	4	such	such	ADJ
ftr-314	590	5	plans	plan	NOUN
ftr-314	590	6	are	be	AUX
ftr-314	590	7	not	not	PART
ftr-314	590	8	includable	includable	ADJ
ftr-314	590	9	in	in	ADP
ftr-314	590	10	the	the	DET
ftr-314	590	11	participant	participant	NOUN
ftr-314	590	12	’s	’s	PART
ftr-314	590	13	income;93	income;93	NOUN
ftr-314	590	14	furthermore	furthermore	ADV
ftr-314	590	15	,	,	PUNCT
ftr-314	590	16	such	such	ADJ
ftr-314	590	17	plans	plan	NOUN
ftr-314	590	18	obviate	obviate	VERB
ftr-314	590	19	the	the	DET
ftr-314	590	20	need	need	NOUN
ftr-314	590	21	to	to	PART
ftr-314	590	22	make	make	VERB
ftr-314	590	23	return	return	NOUN
ftr-314	590	24	submissions	submission	NOUN
ftr-314	590	25	specified	specify	VERB
ftr-314	590	26	in	in	ADP
ftr-314	590	27	the	the	DET
ftr-314	590	28	prior	prior	ADJ
ftr-314	590	29	paragraph	paragraph	NOUN
ftr-314	590	30	,	,	PUNCT
ftr-314	590	31	including	include	VERB
ftr-314	590	32	the	the	DET
ftr-314	590	33	need	need	NOUN
ftr-314	590	34	to	to	PART
ftr-314	590	35	provide	provide	VERB
ftr-314	590	36	information	information	NOUN
ftr-314	590	37	returns	return	NOUN
ftr-314	590	38	to	to	ADP
ftr-314	590	39	those	those	PRON
ftr-314	590	40	participating	participate	VERB
ftr-314	590	41	in	in	ADP
ftr-314	590	42	the	the	DET
ftr-314	590	43	plan.94	plan.94	NOUN
ftr-314	590	44	to	to	PART
ftr-314	590	45	be	be	AUX
ftr-314	590	46	considered	consider	VERB
ftr-314	590	47	an	an	DET
ftr-314	590	48	accountable	accountable	ADJ
ftr-314	590	49	plan	plan	NOUN
ftr-314	590	50	,	,	PUNCT
ftr-314	590	51	the	the	DET
ftr-314	590	52	plan	plan	NOUN
ftr-314	590	53	must	must	AUX
ftr-314	590	54	fulfill	fulfill	VERB
ftr-314	590	55	three	three	NUM
ftr-314	590	56	requirements:95	requirements:95	NOUN
ftr-314	590	57	(	(	PUNCT
ftr-314	590	58	1	1	X
ftr-314	590	59	)	)	PUNCT
ftr-314	590	60	the	the	DET
ftr-314	590	61	expenses	expense	NOUN
ftr-314	590	62	submitted	submit	VERB
ftr-314	590	63	to	to	ADP
ftr-314	590	64	the	the	DET
ftr-314	590	65	plan	plan	NOUN
ftr-314	590	66	for	for	ADP
ftr-314	590	67	reimbursement	reimbursement	NOUN
ftr-314	590	68	have	have	VERB
ftr-314	590	69	a	a	DET
ftr-314	590	70	“	"	PUNCT
ftr-314	590	71	business	business	NOUN
ftr-314	590	72	connection	connection	NOUN
ftr-314	590	73	”	"	PUNCT
ftr-314	590	74	(	(	PUNCT
ftr-314	590	75	i.e.	i.e.	X
ftr-314	590	76	,	,	PUNCT
ftr-314	590	77	the	the	DET
ftr-314	590	78	expenditures	expenditure	NOUN
ftr-314	590	79	themselves	themselves	PRON
ftr-314	590	80	would	would	AUX
ftr-314	590	81	constitute	constitute	VERB
ftr-314	590	82	deductible	deductible	ADJ
ftr-314	590	83	expenses	expense	NOUN
ftr-314	590	84	under	under	ADP
ftr-314	590	85	code	code	NOUN
ftr-314	590	86	section	section	NOUN
ftr-314	590	87	162),96	162),96	NUM
ftr-314	590	88	(	(	PUNCT
ftr-314	590	89	2	2	NUM
ftr-314	590	90	)	)	PUNCT
ftr-314	590	91	the	the	DET
ftr-314	590	92	business	business	NOUN
ftr-314	590	93	expenses	expense	NOUN
ftr-314	590	94	incurred	incur	VERB
ftr-314	590	95	must	must	AUX
ftr-314	590	96	be	be	AUX
ftr-314	590	97	substantiated	substantiate	VERB
ftr-314	590	98	to	to	ADP
ftr-314	590	99	the	the	DET
ftr-314	590	100	payor	payor	NOUN
ftr-314	590	101	within	within	ADP
ftr-314	590	102	a	a	DET
ftr-314	590	103	reasonable	reasonable	ADJ
ftr-314	590	104	time	time	NOUN
ftr-314	590	105	of	of	ADP
ftr-314	590	106	their	their	PRON
ftr-314	590	107	occurrence,97	occurrence,97	NOUN
ftr-314	590	108	and	and	CCONJ
ftr-314	590	109	(	(	PUNCT
ftr-314	590	110	3	3	X
ftr-314	590	111	)	)	PUNCT
ftr-314	590	112	the	the	DET
ftr-314	590	113	employee	employee	NOUN
ftr-314	590	114	must	must	AUX
ftr-314	590	115	return	return	VERB
ftr-314	590	116	to	to	ADP
ftr-314	590	117	the	the	DET
ftr-314	590	118	payor	payor	NOUN
ftr-314	590	119	within	within	ADP
ftr-314	590	120	a	a	DET
ftr-314	590	121	reasonable	reasonable	ADJ
ftr-314	590	122	period	period	NOUN
ftr-314	590	123	of	of	ADP
ftr-314	590	124	time	time	NOUN
ftr-314	590	125	any	any	DET
ftr-314	590	126	amount	amount	NOUN
ftr-314	590	127	paid	pay	VERB
ftr-314	590	128	under	under	ADP
ftr-314	590	129	the	the	DET
ftr-314	590	130	arrangement	arrangement	NOUN
ftr-314	590	131	in	in	ADP
ftr-314	590	132	excess	excess	NOUN
ftr-314	590	133	of	of	ADP
ftr-314	590	134	the	the	DET
ftr-314	590	135	expenses	expense	NOUN
ftr-314	590	136	substantiated.98	substantiated.98	NOUN
ftr-314	590	137	if	if	SCONJ
ftr-314	590	138	a	a	DET
ftr-314	590	139	participant	participant	NOUN
ftr-314	590	140	fails	fail	VERB
ftr-314	590	141	to	to	PART
ftr-314	590	142	meet	meet	VERB
ftr-314	590	143	any	any	PRON
ftr-314	590	144	or	or	CCONJ
ftr-314	590	145	all	all	PRON
ftr-314	590	146	of	of	ADP
ftr-314	590	147	the	the	DET
ftr-314	590	148	foregoing	forego	VERB
ftr-314	590	149	conditions	condition	NOUN
ftr-314	590	150	,	,	PUNCT
ftr-314	590	151	the	the	DET
ftr-314	590	152	plan	plan	NOUN
ftr-314	590	153	is	be	AUX
ftr-314	590	154	deemed	deem	VERB
ftr-314	590	155	to	to	PART
ftr-314	590	156	be	be	AUX
ftr-314	590	157	a	a	DET
ftr-314	590	158	non	non	ADJ
ftr-314	590	159	-	-	ADJ
ftr-314	590	160	accountable	accountable	ADJ
ftr-314	590	161	plan,99	plan,99	NOUN
ftr-314	590	162	and	and	CCONJ
ftr-314	590	163	payments	payment	NOUN
ftr-314	590	164	under	under	ADP
ftr-314	590	165	such	such	DET
ftr-314	590	166	a	a	DET
ftr-314	590	167	plan	plan	NOUN
ftr-314	590	168	must	must	AUX
ftr-314	590	169	be	be	AUX
ftr-314	590	170	included	include	VERB
ftr-314	590	171	in	in	ADP
ftr-314	590	172	the	the	DET
ftr-314	590	173	participant	participant	NOUN
ftr-314	590	174	’s	’s	PART
ftr-314	590	175	income.100	income.100	PROPN
ftr-314	590	176	b.	b.	PROPN
ftr-314	590	177	flaws	flaw	NOUN
ftr-314	590	178	in	in	ADP
ftr-314	590	179	the	the	DET
ftr-314	590	180	taxpayer	taxpayer	NOUN
ftr-314	590	181	compliance	compliance	NOUN
ftr-314	590	182	rules	rule	NOUN
ftr-314	590	183	given	give	VERB
ftr-314	590	184	the	the	DET
ftr-314	590	185	stringency	stringency	NOUN
ftr-314	590	186	of	of	ADP
ftr-314	590	187	the	the	DET
ftr-314	590	188	rules	rule	NOUN
ftr-314	590	189	specified	specify	VERB
ftr-314	590	190	above	above	ADV
ftr-314	590	191	,	,	PUNCT
ftr-314	590	192	the	the	DET
ftr-314	590	193	expectation	expectation	NOUN
ftr-314	590	194	might	might	AUX
ftr-314	590	195	be	be	AUX
ftr-314	590	196	that	that	SCONJ
ftr-314	590	197	taxpayers	taxpayer	NOUN
ftr-314	590	198	will	will	AUX
ftr-314	590	199	be	be	AUX
ftr-314	590	200	compliant	compliant	ADJ
ftr-314	590	201	and	and	CCONJ
ftr-314	590	202	that	that	SCONJ
ftr-314	590	203	the	the	DET
ftr-314	590	204	irs	irs	PROPN
ftr-314	590	205	can	can	AUX
ftr-314	590	206	readily	readily	ADV
ftr-314	590	207	detect	detect	VERB
ftr-314	590	208	the	the	DET
ftr-314	590	209	derelictions	dereliction	NOUN
ftr-314	590	210	of	of	ADP
ftr-314	590	211	any	any	DET
ftr-314	590	212	taxpayer	taxpayer	NOUN
ftr-314	590	213	who	who	PRON
ftr-314	590	214	is	be	AUX
ftr-314	590	215	noncompliant	noncompliant	ADJ
ftr-314	590	216	.	.	PUNCT
ftr-314	591	1	the	the	DET
ftr-314	591	2	reality	reality	NOUN
ftr-314	591	3	is	be	AUX
ftr-314	591	4	far	far	ADV
ftr-314	591	5	different	different	ADJ
ftr-314	591	6	,	,	PUNCT
ftr-314	591	7	however	however	ADV
ftr-314	591	8	.	.	PUNCT
ftr-314	592	1	this	this	DET
ftr-314	592	2	section	section	NOUN
ftr-314	592	3	reveals	reveal	VERB
ftr-314	592	4	that	that	SCONJ
ftr-314	592	5	(	(	PUNCT
ftr-314	592	6	1	1	X
ftr-314	592	7	)	)	PUNCT
ftr-314	592	8	taxpayers	taxpayer	NOUN
ftr-314	592	9	are	be	AUX
ftr-314	592	10	apt	apt	ADJ
ftr-314	592	11	to	to	PART
ftr-314	592	12	be	be	AUX
ftr-314	592	13	noncompliant	noncompliant	ADJ
ftr-314	592	14	,	,	PUNCT
ftr-314	592	15	and	and	CCONJ
ftr-314	592	16	(	(	PUNCT
ftr-314	592	17	2	2	X
ftr-314	592	18	)	)	PUNCT
ftr-314	592	19	the	the	DET
ftr-314	592	20	irs	irs	PROPN
ftr-314	592	21	has	have	VERB
ftr-314	592	22	little	little	ADJ
ftr-314	592	23	or	or	CCONJ
ftr-314	592	24	no	no	PRON
ftr-314	592	25	ability	ability	NOUN
ftr-314	592	26	to	to	PART
ftr-314	592	27	detect	detect	VERB
ftr-314	592	28	taxpayer	taxpayer	NOUN
ftr-314	592	29	noncompliance	noncompliance	NOUN
ftr-314	592	30	.	.	PUNCT
ftr-314	593	1	1	1	X
ftr-314	593	2	.	.	X
ftr-314	593	3	taxpayers	taxpayer	NOUN
ftr-314	593	4	’	'	PUNCT
ftr-314	593	5	proclivity	proclivity	NOUN
ftr-314	593	6	to	to	PART
ftr-314	593	7	be	be	AUX
ftr-314	593	8	noncompliant	noncompliant	ADJ
ftr-314	593	9	there	there	PRON
ftr-314	593	10	are	be	VERB
ftr-314	593	11	several	several	ADJ
ftr-314	593	12	reasons	reason	NOUN
ftr-314	593	13	why	why	SCONJ
ftr-314	593	14	taxpayers	taxpayer	NOUN
ftr-314	593	15	are	be	AUX
ftr-314	593	16	apt	apt	ADJ
ftr-314	593	17	to	to	PART
ftr-314	593	18	mischaracterize	mischaracterize	VERB
ftr-314	593	19	their	their	PRON
ftr-314	593	20	automobile	automobile	NOUN
ftr-314	593	21	expenses	expense	NOUN
ftr-314	593	22	in	in	ADP
ftr-314	593	23	a	a	DET
ftr-314	593	24	tax	tax	NOUN
ftr-314	593	25	-	-	PUNCT
ftr-314	593	26	favored	favor	VERB
ftr-314	593	27	fashion	fashion	NOUN
ftr-314	593	28	.	.	PUNCT
ftr-314	594	1	92	92	NUM
ftr-314	594	2	.	.	PUNCT
ftr-314	594	3	i.r.c	i.r.c	NOUN
ftr-314	594	4	.	.	PUNCT
ftr-314	595	1	§	§	PROPN
ftr-314	595	2	62(a)(2)(a	62(a)(2)(a	NOUN
ftr-314	595	3	)	)	PUNCT
ftr-314	595	4	.	.	PUNCT
ftr-314	596	1	93	93	NUM
ftr-314	596	2	.	.	PUNCT
ftr-314	597	1	reg	reg	NOUN
ftr-314	597	2	.	.	PUNCT
ftr-314	598	1	§	§	PROPN
ftr-314	598	2	1.62	1.62	NUM
ftr-314	598	3	-	-	SYM
ftr-314	598	4	2(c)(4	2(c)(4	NUM
ftr-314	598	5	)	)	PUNCT
ftr-314	598	6	.	.	PUNCT
ftr-314	599	1	94	94	NUM
ftr-314	599	2	.	.	PUNCT
ftr-314	600	1	reg	reg	NOUN
ftr-314	600	2	.	.	PUNCT
ftr-314	601	1	§	§	PROPN
ftr-314	601	2	1.6041	1.6041	NUM
ftr-314	601	3	-	-	SYM
ftr-314	601	4	3(b	3(b	NUM
ftr-314	601	5	)	)	PUNCT
ftr-314	601	6	.	.	PUNCT
ftr-314	602	1	95	95	NUM
ftr-314	602	2	.	.	PUNCT
ftr-314	603	1	reg	reg	NOUN
ftr-314	603	2	.	.	PUNCT
ftr-314	604	1	§	§	PROPN
ftr-314	604	2	1.62	1.62	NUM
ftr-314	604	3	-	-	SYM
ftr-314	604	4	2(c)(2	2(c)(2	NUM
ftr-314	604	5	)	)	PUNCT
ftr-314	604	6	.	.	PUNCT
ftr-314	605	1	96	96	NUM
ftr-314	605	2	.	.	PUNCT
ftr-314	606	1	reg	reg	NOUN
ftr-314	606	2	.	.	PUNCT
ftr-314	607	1	§	§	PROPN
ftr-314	607	2	1.62	1.62	NUM
ftr-314	607	3	-	-	NUM
ftr-314	607	4	2(d	2(d	NUM
ftr-314	607	5	)	)	PUNCT
ftr-314	607	6	.	.	PUNCT
ftr-314	608	1	97	97	NUM
ftr-314	608	2	.	.	PUNCT
ftr-314	609	1	reg	reg	PROPN
ftr-314	609	2	.	.	PUNCT
ftr-314	610	1	§	§	PROPN
ftr-314	610	2	1.62	1.62	NUM
ftr-314	610	3	-	-	PUNCT
ftr-314	610	4	2(e	2(e	NUM
ftr-314	610	5	)	)	PUNCT
ftr-314	610	6	.	.	PUNCT
ftr-314	611	1	98	98	NUM
ftr-314	611	2	.	.	PUNCT
ftr-314	612	1	reg	reg	NOUN
ftr-314	612	2	.	.	PUNCT
ftr-314	613	1	§	§	PROPN
ftr-314	613	2	1.62	1.62	NUM
ftr-314	613	3	-	-	SYM
ftr-314	613	4	2(f	2(f	NUM
ftr-314	613	5	)	)	PUNCT
ftr-314	613	6	.	.	PUNCT
ftr-314	614	1	99	99	NUM
ftr-314	614	2	.	.	PUNCT
ftr-314	615	1	reg	reg	PROPN
ftr-314	615	2	.	.	PUNCT
ftr-314	616	1	§	§	PROPN
ftr-314	616	2	1.62	1.62	NUM
ftr-314	616	3	-	-	SYM
ftr-314	616	4	2(c)(3)(i	2(c)(3)(i	NUM
ftr-314	616	5	)	)	PUNCT
ftr-314	616	6	.	.	PUNCT
ftr-314	617	1	100	100	NUM
ftr-314	617	2	.	.	PUNCT
ftr-314	617	3	reg	reg	NOUN
ftr-314	617	4	.	.	PUNCT
ftr-314	618	1	§	§	PROPN
ftr-314	618	2	1.62	1.62	NUM
ftr-314	618	3	-	-	SYM
ftr-314	618	4	2(c)(5	2(c)(5	NUM
ftr-314	618	5	)	)	PUNCT
ftr-314	618	6	.	.	PUNCT
ftr-314	619	1	2013	2013	NUM
ftr-314	619	2	]	]	PUNCT
ftr-314	619	3	the	the	DET
ftr-314	619	4	internal	internal	PROPN
ftr-314	619	5	revenue	revenue	NOUN
ftr-314	619	6	code	code	NOUN
ftr-314	619	7	and	and	CCONJ
ftr-314	619	8	automobiles	automobile	NOUN
ftr-314	619	9	443	443	NUM
ftr-314	619	10	let	let	VERB
ftr-314	619	11	us	we	PRON
ftr-314	619	12	begin	begin	VERB
ftr-314	619	13	by	by	ADP
ftr-314	619	14	examining	examine	VERB
ftr-314	619	15	the	the	DET
ftr-314	619	16	tacit	tacit	ADJ
ftr-314	619	17	endorsement	endorsement	NOUN
ftr-314	619	18	of	of	ADP
ftr-314	619	19	accountable	accountable	ADJ
ftr-314	619	20	plans	plan	NOUN
ftr-314	619	21	(	(	PUNCT
ftr-314	619	22	described	describe	VERB
ftr-314	619	23	in	in	ADP
ftr-314	619	24	the	the	DET
ftr-314	619	25	prior	prior	ADJ
ftr-314	619	26	section	section	NOUN
ftr-314	619	27	)	)	PUNCT
ftr-314	619	28	under	under	ADP
ftr-314	619	29	the	the	DET
ftr-314	619	30	code	code	NOUN
ftr-314	619	31	and	and	CCONJ
ftr-314	619	32	treasury	treasury	NOUN
ftr-314	619	33	regulations.101	regulations.101	PRON
ftr-314	619	34	the	the	DET
ftr-314	619	35	reason	reason	NOUN
ftr-314	619	36	underpinning	underpin	VERB
ftr-314	619	37	this	this	DET
ftr-314	619	38	endorsement	endorsement	NOUN
ftr-314	619	39	is	be	AUX
ftr-314	619	40	clear	clear	ADJ
ftr-314	619	41	:	:	PUNCT
ftr-314	619	42	in	in	ADP
ftr-314	619	43	theory	theory	NOUN
ftr-314	619	44	,	,	PUNCT
ftr-314	619	45	employers	employer	NOUN
ftr-314	619	46	should	should	AUX
ftr-314	619	47	be	be	AUX
ftr-314	619	48	willing	willing	ADJ
ftr-314	619	49	to	to	PART
ftr-314	619	50	reimburse	reimburse	VERB
ftr-314	619	51	only	only	ADV
ftr-314	619	52	legitimate	legitimate	ADJ
ftr-314	619	53	business	business	NOUN
ftr-314	619	54	expenses	expense	NOUN
ftr-314	619	55	incurred	incur	VERB
ftr-314	619	56	by	by	ADP
ftr-314	619	57	their	their	PRON
ftr-314	619	58	employees	employee	NOUN
ftr-314	619	59	.	.	PUNCT
ftr-314	620	1	the	the	DET
ftr-314	620	2	code	code	PROPN
ftr-314	620	3	and	and	CCONJ
ftr-314	620	4	treasury	treasury	PROPN
ftr-314	620	5	regulations	regulation	NOUN
ftr-314	620	6	both	both	CCONJ
ftr-314	620	7	presume	presume	VERB
ftr-314	620	8	a	a	DET
ftr-314	620	9	zero	zero	NUM
ftr-314	620	10	-	-	PUNCT
ftr-314	620	11	sum	sum	NOUN
ftr-314	620	12	environment	environment	NOUN
ftr-314	620	13	in	in	ADP
ftr-314	620	14	which	which	PRON
ftr-314	620	15	there	there	PRON
ftr-314	620	16	is	be	VERB
ftr-314	620	17	one	one	NUM
ftr-314	620	18	less	less	ADJ
ftr-314	620	19	dollar	dollar	NOUN
ftr-314	620	20	of	of	ADP
ftr-314	620	21	business	business	NOUN
ftr-314	620	22	profits	profit	NOUN
ftr-314	620	23	for	for	ADP
ftr-314	620	24	every	every	DET
ftr-314	620	25	dollar	dollar	NOUN
ftr-314	620	26	that	that	PRON
ftr-314	620	27	an	an	DET
ftr-314	620	28	employer	employer	NOUN
ftr-314	620	29	reimburses	reimburse	VERB
ftr-314	620	30	an	an	DET
ftr-314	620	31	employee	employee	NOUN
ftr-314	620	32	.	.	PUNCT
ftr-314	621	1	to	to	PART
ftr-314	621	2	illustrate	illustrate	VERB
ftr-314	621	3	,	,	PUNCT
ftr-314	621	4	suppose	suppose	VERB
ftr-314	621	5	that	that	SCONJ
ftr-314	621	6	an	an	DET
ftr-314	621	7	employee	employee	NOUN
ftr-314	621	8	incurs	incur	VERB
ftr-314	621	9	$	$	SYM
ftr-314	621	10	100	100	NUM
ftr-314	621	11	of	of	ADP
ftr-314	621	12	automobile	automobile	NOUN
ftr-314	621	13	expenses	expense	NOUN
ftr-314	621	14	and	and	CCONJ
ftr-314	621	15	submits	submit	VERB
ftr-314	621	16	the	the	DET
ftr-314	621	17	corresponding	corresponding	ADJ
ftr-314	621	18	expense	expense	NOUN
ftr-314	621	19	receipts	receipt	NOUN
ftr-314	621	20	to	to	ADP
ftr-314	621	21	his	his	PRON
ftr-314	621	22	employer	employer	NOUN
ftr-314	621	23	for	for	ADP
ftr-314	621	24	reimbursement	reimbursement	NOUN
ftr-314	621	25	.	.	PUNCT
ftr-314	622	1	the	the	DET
ftr-314	622	2	employer	employer	NOUN
ftr-314	622	3	will	will	AUX
ftr-314	622	4	presumably	presumably	ADV
ftr-314	622	5	verify	verify	VERB
ftr-314	622	6	the	the	DET
ftr-314	622	7	legitimacy	legitimacy	NOUN
ftr-314	622	8	of	of	ADP
ftr-314	622	9	the	the	DET
ftr-314	622	10	$	$	SYM
ftr-314	622	11	100	100	NUM
ftr-314	622	12	expense	expense	NOUN
ftr-314	622	13	and	and	CCONJ
ftr-314	622	14	its	its	PRON
ftr-314	622	15	business	business	NOUN
ftr-314	622	16	connection	connection	NOUN
ftr-314	622	17	lest	lest	SCONJ
ftr-314	622	18	the	the	DET
ftr-314	622	19	business	business	NOUN
ftr-314	622	20	enterprise	enterprise	NOUN
ftr-314	622	21	accords	accord	NOUN
ftr-314	622	22	undeserved	undeserved	ADJ
ftr-314	622	23	remuneration	remuneration	NOUN
ftr-314	622	24	to	to	ADP
ftr-314	622	25	the	the	DET
ftr-314	622	26	employee	employee	NOUN
ftr-314	622	27	,	,	PUNCT
ftr-314	622	28	thereby	thereby	ADV
ftr-314	622	29	having	have	VERB
ftr-314	622	30	correspondingly	correspondingly	ADV
ftr-314	622	31	less	less	ADJ
ftr-314	622	32	money	money	NOUN
ftr-314	622	33	available	available	ADJ
ftr-314	622	34	for	for	ADP
ftr-314	622	35	other	other	ADJ
ftr-314	622	36	employees	employee	NOUN
ftr-314	622	37	,	,	PUNCT
ftr-314	622	38	working	working	NOUN
ftr-314	622	39	capital	capital	NOUN
ftr-314	622	40	,	,	PUNCT
ftr-314	622	41	and/or	and/or	CCONJ
ftr-314	622	42	investors	investor	NOUN
ftr-314	622	43	(	(	PUNCT
ftr-314	622	44	e.g.	e.g.	ADV
ftr-314	622	45	,	,	PUNCT
ftr-314	622	46	shareholders	shareholder	NOUN
ftr-314	622	47	)	)	PUNCT
ftr-314	622	48	.	.	PUNCT
ftr-314	623	1	but	but	CCONJ
ftr-314	623	2	the	the	DET
ftr-314	623	3	theory	theory	NOUN
ftr-314	623	4	behind	behind	ADP
ftr-314	623	5	accountable	accountable	ADJ
ftr-314	623	6	plans	plan	NOUN
ftr-314	623	7	does	do	AUX
ftr-314	623	8	not	not	PART
ftr-314	623	9	match	match	VERB
ftr-314	623	10	reality	reality	NOUN
ftr-314	623	11	.	.	PUNCT
ftr-314	624	1	in	in	ADP
ftr-314	624	2	numerous	numerous	ADJ
ftr-314	624	3	business	business	NOUN
ftr-314	624	4	enterprises	enterprise	NOUN
ftr-314	624	5	,	,	PUNCT
ftr-314	624	6	a	a	DET
ftr-314	624	7	faustian	faustian	ADJ
ftr-314	624	8	bargain	bargain	NOUN
ftr-314	624	9	is	be	AUX
ftr-314	624	10	struck	strike	VERB
ftr-314	624	11	between	between	ADP
ftr-314	624	12	employees	employee	NOUN
ftr-314	624	13	and	and	CCONJ
ftr-314	624	14	employers	employer	NOUN
ftr-314	624	15	in	in	ADP
ftr-314	624	16	which	which	PRON
ftr-314	624	17	both	both	DET
ftr-314	624	18	sides	side	NOUN
ftr-314	624	19	readily	readily	ADV
ftr-314	624	20	conspire	conspire	VERB
ftr-314	624	21	against	against	ADP
ftr-314	624	22	the	the	DET
ftr-314	624	23	government	government	NOUN
ftr-314	624	24	.	.	PUNCT
ftr-314	625	1	the	the	DET
ftr-314	625	2	anatomy	anatomy	NOUN
ftr-314	625	3	of	of	ADP
ftr-314	625	4	the	the	DET
ftr-314	625	5	faustian	faustian	ADJ
ftr-314	625	6	bargain	bargain	NOUN
ftr-314	625	7	is	be	AUX
ftr-314	625	8	as	as	SCONJ
ftr-314	625	9	follows	follow	VERB
ftr-314	625	10	:	:	PUNCT
ftr-314	625	11	employees	employee	NOUN
ftr-314	625	12	“	"	PUNCT
ftr-314	625	13	wash	wash	VERB
ftr-314	625	14	”	"	PUNCT
ftr-314	625	15	personal	personal	ADJ
ftr-314	625	16	expenses	expense	NOUN
ftr-314	625	17	through	through	ADP
ftr-314	625	18	accountable	accountable	ADJ
ftr-314	625	19	plans	plan	NOUN
ftr-314	625	20	and	and	CCONJ
ftr-314	625	21	bear	bear	VERB
ftr-314	625	22	no	no	DET
ftr-314	625	23	income	income	NOUN
ftr-314	625	24	tax	tax	NOUN
ftr-314	625	25	;	;	PUNCT
ftr-314	625	26	simultaneously	simultaneously	ADV
ftr-314	625	27	,	,	PUNCT
ftr-314	625	28	self	self	NOUN
ftr-314	625	29	-	-	PUNCT
ftr-314	625	30	interested	interested	ADJ
ftr-314	625	31	employers	employer	NOUN
ftr-314	625	32	,	,	PUNCT
ftr-314	625	33	in	in	ADP
ftr-314	625	34	their	their	PRON
ftr-314	625	35	quest	quest	NOUN
ftr-314	625	36	to	to	PART
ftr-314	625	37	avoid	avoid	VERB
ftr-314	625	38	paying	pay	VERB
ftr-314	625	39	employment	employment	NOUN
ftr-314	625	40	taxes102	taxes102	PROPN
ftr-314	625	41	and	and	CCONJ
ftr-314	625	42	to	to	PART
ftr-314	625	43	award	award	VERB
ftr-314	625	44	their	their	PRON
ftr-314	625	45	employees	employee	NOUN
ftr-314	625	46	tax	tax	NOUN
ftr-314	625	47	-	-	PUNCT
ftr-314	625	48	free	free	ADJ
ftr-314	625	49	perks	perk	NOUN
ftr-314	625	50	,	,	PUNCT
ftr-314	625	51	honor	honor	VERB
ftr-314	625	52	these	these	DET
ftr-314	625	53	reimbursement	reimbursement	NOUN
ftr-314	625	54	requests	request	NOUN
ftr-314	625	55	.	.	PUNCT
ftr-314	626	1	the	the	DET
ftr-314	626	2	employers	employer	NOUN
ftr-314	626	3	then	then	ADV
ftr-314	626	4	account	account	VERB
ftr-314	626	5	for	for	ADP
ftr-314	626	6	such	such	ADJ
ftr-314	626	7	expenses	expense	NOUN
ftr-314	626	8	at	at	ADP
ftr-314	626	9	the	the	DET
ftr-314	626	10	back	back	ADJ
ftr-314	626	11	end	end	NOUN
ftr-314	626	12	in	in	ADP
ftr-314	626	13	the	the	DET
ftr-314	626	14	form	form	NOUN
ftr-314	626	15	of	of	ADP
ftr-314	626	16	a	a	DET
ftr-314	626	17	salary	salary	NOUN
ftr-314	626	18	or	or	CCONJ
ftr-314	626	19	distribution	distribution	NOUN
ftr-314	626	20	reduction	reduction	NOUN
ftr-314	626	21	.	.	PUNCT
ftr-314	627	1	the	the	DET
ftr-314	627	2	transformation	transformation	NOUN
ftr-314	627	3	of	of	ADP
ftr-314	627	4	accountable	accountable	ADJ
ftr-314	627	5	plan	plan	NOUN
ftr-314	627	6	reimbursement	reimbursement	NOUN
ftr-314	627	7	accounts	account	NOUN
ftr-314	627	8	into	into	ADP
ftr-314	627	9	mini	mini	ADJ
ftr-314	627	10	–	–	PUNCT
ftr-314	627	11	tax	tax	NOUN
ftr-314	627	12	shelters	shelter	NOUN
ftr-314	627	13	is	be	AUX
ftr-314	627	14	not	not	PART
ftr-314	627	15	rocket	rocket	NOUN
ftr-314	627	16	science	science	NOUN
ftr-314	627	17	.	.	PUNCT
ftr-314	628	1	to	to	PART
ftr-314	628	2	illustrate	illustrate	VERB
ftr-314	628	3	,	,	PUNCT
ftr-314	628	4	suppose	suppose	VERB
ftr-314	628	5	an	an	DET
ftr-314	628	6	employee	employee	NOUN
ftr-314	628	7	travels	travel	VERB
ftr-314	628	8	on	on	ADP
ftr-314	628	9	vacation	vacation	NOUN
ftr-314	628	10	for	for	ADP
ftr-314	628	11	two	two	NUM
ftr-314	628	12	weeks	week	NOUN
ftr-314	628	13	in	in	ADP
ftr-314	628	14	maine	maine	PROPN
ftr-314	628	15	and	and	CCONJ
ftr-314	628	16	attends	attend	VERB
ftr-314	628	17	one	one	NUM
ftr-314	628	18	business	business	NOUN
ftr-314	628	19	meeting	meeting	NOUN
ftr-314	628	20	while	while	SCONJ
ftr-314	628	21	there	there	ADV
ftr-314	628	22	.	.	PUNCT
ftr-314	629	1	suppose	suppose	VERB
ftr-314	629	2	further	far	ADV
ftr-314	629	3	that	that	SCONJ
ftr-314	629	4	the	the	DET
ftr-314	629	5	travel	travel	NOUN
ftr-314	629	6	expenses	expense	NOUN
ftr-314	629	7	incurred	incur	VERB
ftr-314	629	8	are	be	AUX
ftr-314	629	9	$	$	SYM
ftr-314	629	10	5,000	5,000	NUM
ftr-314	629	11	and	and	CCONJ
ftr-314	629	12	that	that	SCONJ
ftr-314	629	13	the	the	DET
ftr-314	629	14	employee	employee	NOUN
ftr-314	629	15	’s	’s	PART
ftr-314	629	16	annual	annual	ADJ
ftr-314	629	17	compensation	compensation	NOUN
ftr-314	629	18	package	package	NOUN
ftr-314	629	19	is	be	AUX
ftr-314	629	20	normally	normally	ADV
ftr-314	629	21	$	$	SYM
ftr-314	629	22	100,000	100,000	NUM
ftr-314	629	23	.	.	PUNCT
ftr-314	630	1	even	even	ADV
ftr-314	630	2	though	though	SCONJ
ftr-314	630	3	the	the	DET
ftr-314	630	4	travel	travel	NOUN
ftr-314	630	5	expenses	expense	NOUN
ftr-314	630	6	under	under	ADP
ftr-314	630	7	the	the	DET
ftr-314	630	8	code	code	NOUN
ftr-314	630	9	are	be	AUX
ftr-314	630	10	nondeductible	nondeductible	ADJ
ftr-314	630	11	because	because	SCONJ
ftr-314	630	12	they	they	PRON
ftr-314	630	13	were	be	AUX
ftr-314	630	14	not	not	PART
ftr-314	630	15	incurred	incur	VERB
ftr-314	630	16	primarily	primarily	ADV
ftr-314	630	17	for	for	ADP
ftr-314	630	18	business,103	business,103	NOUN
ftr-314	630	19	the	the	DET
ftr-314	630	20	employee	employee	NOUN
ftr-314	630	21	submits	submit	VERB
ftr-314	630	22	them	they	PRON
ftr-314	630	23	for	for	ADP
ftr-314	630	24	reimbursement	reimbursement	NOUN
ftr-314	630	25	.	.	PUNCT
ftr-314	631	1	the	the	DET
ftr-314	631	2	employer	employer	NOUN
ftr-314	631	3	honors	honor	VERB
ftr-314	631	4	this	this	DET
ftr-314	631	5	reimbursement	reimbursement	NOUN
ftr-314	631	6	request	request	NOUN
ftr-314	631	7	and	and	CCONJ
ftr-314	631	8	correspondingly	correspondingly	ADV
ftr-314	631	9	reduces	reduce	VERB
ftr-314	631	10	the	the	DET
ftr-314	631	11	employee	employee	NOUN
ftr-314	631	12	’s	’s	PART
ftr-314	631	13	annual	annual	ADJ
ftr-314	631	14	salary	salary	NOUN
ftr-314	631	15	package	package	NOUN
ftr-314	631	16	by	by	ADP
ftr-314	631	17	$	$	SYM
ftr-314	631	18	5,000	5,000	NUM
ftr-314	631	19	.	.	PUNCT
ftr-314	632	1	admittedly	admittedly	ADV
ftr-314	632	2	,	,	PUNCT
ftr-314	632	3	by	by	ADP
ftr-314	632	4	101	101	NUM
ftr-314	632	5	.	.	PUNCT
ftr-314	633	1	see	see	VERB
ftr-314	633	2	ridgeley	ridgeley	NOUN
ftr-314	633	3	a.	a.	PROPN
ftr-314	633	4	scott	scott	PROPN
ftr-314	633	5	,	,	PUNCT
ftr-314	633	6	reimbursed	reimburse	VERB
ftr-314	633	7	employee	employee	NOUN
ftr-314	633	8	expenses	expense	NOUN
ftr-314	633	9	:	:	PUNCT
ftr-314	633	10	new	new	ADJ
ftr-314	633	11	tales	tale	NOUN
ftr-314	633	12	from	from	ADP
ftr-314	633	13	the	the	DET
ftr-314	633	14	grimm	grimm	NOUN
ftr-314	633	15	brothers	brother	NOUN
ftr-314	633	16	,	,	PUNCT
ftr-314	633	17	28	28	NUM
ftr-314	633	18	willamette	willamette	PROPN
ftr-314	633	19	l.	l.	PROPN
ftr-314	633	20	rev	rev	PROPN
ftr-314	633	21	.	.	PROPN
ftr-314	633	22	1	1	NUM
ftr-314	633	23	,	,	PUNCT
ftr-314	633	24	25	25	NUM
ftr-314	633	25	(	(	PUNCT
ftr-314	633	26	1991	1991	NUM
ftr-314	633	27	)	)	PUNCT
ftr-314	633	28	(	(	PUNCT
ftr-314	633	29	“	"	PUNCT
ftr-314	633	30	treasury	treasury	PROPN
ftr-314	633	31	proposed	propose	VERB
ftr-314	633	32	a	a	DET
ftr-314	633	33	system	system	NOUN
ftr-314	633	34	to	to	PART
ftr-314	633	35	complete	complete	VERB
ftr-314	633	36	the	the	DET
ftr-314	633	37	bias	bias	NOUN
ftr-314	633	38	in	in	ADP
ftr-314	633	39	favor	favor	NOUN
ftr-314	633	40	of	of	ADP
ftr-314	633	41	reimbursed	reimburse	VERB
ftr-314	633	42	employee	employee	NOUN
ftr-314	633	43	expenses	expense	NOUN
ftr-314	633	44	”	"	PUNCT
ftr-314	633	45	)	)	PUNCT
ftr-314	633	46	;	;	PUNCT
ftr-314	633	47	see	see	VERB
ftr-314	633	48	also	also	ADV
ftr-314	633	49	supra	supra	ADJ
ftr-314	633	50	notes	note	VERB
ftr-314	633	51	56–57	56–57	NUM
ftr-314	633	52	and	and	CCONJ
ftr-314	633	53	accompanying	accompany	VERB
ftr-314	633	54	text	text	NOUN
ftr-314	633	55	(	(	PUNCT
ftr-314	633	56	delineating	delineate	VERB
ftr-314	633	57	those	those	DET
ftr-314	633	58	rules	rule	NOUN
ftr-314	633	59	that	that	PRON
ftr-314	633	60	make	make	VERB
ftr-314	633	61	it	it	PRON
ftr-314	633	62	virtually	virtually	ADV
ftr-314	633	63	impossible	impossible	ADJ
ftr-314	633	64	for	for	SCONJ
ftr-314	633	65	individual	individual	ADJ
ftr-314	633	66	employees	employee	NOUN
ftr-314	633	67	to	to	PART
ftr-314	633	68	take	take	VERB
ftr-314	633	69	deductions	deduction	NOUN
ftr-314	633	70	for	for	ADP
ftr-314	633	71	their	their	PRON
ftr-314	633	72	depreciation	depreciation	NOUN
ftr-314	633	73	expenses	expense	NOUN
ftr-314	633	74	or	or	CCONJ
ftr-314	633	75	lease	lease	NOUN
ftr-314	633	76	payments	payment	NOUN
ftr-314	633	77	)	)	PUNCT
ftr-314	633	78	.	.	PUNCT
ftr-314	634	1	102	102	NUM
ftr-314	634	2	.	.	PUNCT
ftr-314	634	3	i.r.c	i.r.c	NOUN
ftr-314	634	4	.	.	PUNCT
ftr-314	635	1	§	§	PROPN
ftr-314	635	2	3111(a	3111(a	NUM
ftr-314	635	3	)	)	PUNCT
ftr-314	635	4	,	,	PUNCT
ftr-314	635	5	(	(	PUNCT
ftr-314	635	6	b	b	NOUN
ftr-314	635	7	)	)	PUNCT
ftr-314	635	8	.	.	PUNCT
ftr-314	636	1	103	103	NUM
ftr-314	636	2	.	.	PUNCT
ftr-314	637	1	reg	reg	NOUN
ftr-314	637	2	.	.	PUNCT
ftr-314	638	1	§	§	PROPN
ftr-314	638	2	1.162	1.162	NUM
ftr-314	638	3	-	-	NUM
ftr-314	638	4	2(b	2(b	NUM
ftr-314	638	5	)	)	PUNCT
ftr-314	638	6	.	.	PUNCT
ftr-314	639	1	444	444	NUM
ftr-314	639	2	florida	florida	PROPN
ftr-314	639	3	tax	tax	NOUN
ftr-314	639	4	review	review	NOUN
ftr-314	639	5	[	[	X
ftr-314	639	6	vol	vol	NOUN
ftr-314	639	7	.	.	PUNCT
ftr-314	639	8	14:10	14:10	NUM
ftr-314	639	9	orchestrating	orchestrate	VERB
ftr-314	639	10	this	this	DET
ftr-314	639	11	salary	salary	NOUN
ftr-314	639	12	reduction	reduction	NOUN
ftr-314	639	13	,	,	PUNCT
ftr-314	639	14	this	this	DET
ftr-314	639	15	otherwise	otherwise	ADV
ftr-314	639	16	accountable	accountable	ADJ
ftr-314	639	17	plan	plan	NOUN
ftr-314	639	18	is	be	AUX
ftr-314	639	19	transformed	transform	VERB
ftr-314	639	20	into	into	ADP
ftr-314	639	21	a	a	DET
ftr-314	639	22	non	non	ADJ
ftr-314	639	23	-	-	ADJ
ftr-314	639	24	accountable	accountable	ADJ
ftr-314	639	25	plan	plan	NOUN
ftr-314	639	26	;	;	PUNCT
ftr-314	639	27	nevertheless	nevertheless	ADV
ftr-314	639	28	,	,	PUNCT
ftr-314	639	29	if	if	SCONJ
ftr-314	639	30	this	this	DET
ftr-314	639	31	arrangement	arrangement	NOUN
ftr-314	639	32	goes	go	VERB
ftr-314	639	33	unaudited	unaudite	VERB
ftr-314	639	34	,	,	PUNCT
ftr-314	639	35	the	the	DET
ftr-314	639	36	employee	employee	NOUN
ftr-314	639	37	is	be	AUX
ftr-314	639	38	able	able	ADJ
ftr-314	639	39	to	to	PART
ftr-314	639	40	receive	receive	VERB
ftr-314	639	41	$	$	SYM
ftr-314	639	42	5,000	5,000	NUM
ftr-314	639	43	of	of	ADP
ftr-314	639	44	tax	tax	NOUN
ftr-314	639	45	-	-	PUNCT
ftr-314	639	46	free	free	ADJ
ftr-314	639	47	income	income	NOUN
ftr-314	639	48	(	(	PUNCT
ftr-314	639	49	i.e.	i.e.	X
ftr-314	639	50	,	,	PUNCT
ftr-314	639	51	the	the	DET
ftr-314	639	52	employee	employee	NOUN
ftr-314	639	53	avoids	avoid	VERB
ftr-314	639	54	paying	pay	VERB
ftr-314	639	55	income	income	NOUN
ftr-314	639	56	taxes	taxis	NOUN
ftr-314	639	57	from	from	ADP
ftr-314	639	58	this	this	DET
ftr-314	639	59	arrangement	arrangement	NOUN
ftr-314	639	60	equal	equal	ADJ
ftr-314	639	61	to	to	ADP
ftr-314	639	62	his	his	PRON
ftr-314	639	63	marginal	marginal	ADJ
ftr-314	639	64	tax	tax	NOUN
ftr-314	639	65	rate	rate	NOUN
ftr-314	639	66	times	time	NOUN
ftr-314	639	67	the	the	DET
ftr-314	639	68	value	value	NOUN
ftr-314	639	69	of	of	ADP
ftr-314	639	70	his	his	PRON
ftr-314	639	71	personal	personal	ADJ
ftr-314	639	72	travel	travel	NOUN
ftr-314	639	73	expenses	expense	NOUN
ftr-314	639	74	)	)	PUNCT
ftr-314	639	75	,	,	PUNCT
ftr-314	639	76	and	and	CCONJ
ftr-314	639	77	the	the	DET
ftr-314	639	78	employer	employer	NOUN
ftr-314	639	79	saves	save	VERB
ftr-314	639	80	paying	pay	VERB
ftr-314	639	81	employment	employment	NOUN
ftr-314	639	82	taxes	taxis	NOUN
ftr-314	639	83	on	on	ADP
ftr-314	639	84	an	an	DET
ftr-314	639	85	equivalent	equivalent	ADJ
ftr-314	639	86	dollar	dollar	NOUN
ftr-314	639	87	amount	amount	NOUN
ftr-314	639	88	.	.	PUNCT
ftr-314	640	1	both	both	DET
ftr-314	640	2	parties	party	NOUN
ftr-314	640	3	to	to	ADP
ftr-314	640	4	this	this	DET
ftr-314	640	5	arrangement	arrangement	NOUN
ftr-314	640	6	,	,	PUNCT
ftr-314	640	7	namely	namely	ADV
ftr-314	640	8	,	,	PUNCT
ftr-314	640	9	the	the	DET
ftr-314	640	10	employee	employee	NOUN
ftr-314	640	11	and	and	CCONJ
ftr-314	640	12	employer	employer	NOUN
ftr-314	640	13	,	,	PUNCT
ftr-314	640	14	are	be	AUX
ftr-314	640	15	economic	economic	ADJ
ftr-314	640	16	winners	winner	NOUN
ftr-314	640	17	;	;	PUNCT
ftr-314	640	18	the	the	DET
ftr-314	640	19	only	only	ADJ
ftr-314	640	20	slighted	slight	VERB
ftr-314	640	21	party	party	NOUN
ftr-314	640	22	is	be	AUX
ftr-314	640	23	the	the	DET
ftr-314	640	24	one	one	NOUN
ftr-314	640	25	not	not	PART
ftr-314	640	26	invited	invite	VERB
ftr-314	640	27	to	to	PART
ftr-314	640	28	join	join	VERB
ftr-314	640	29	in	in	ADP
ftr-314	640	30	the	the	DET
ftr-314	640	31	arrangement	arrangement	NOUN
ftr-314	640	32	at	at	ADV
ftr-314	640	33	all	all	ADV
ftr-314	640	34	,	,	PUNCT
ftr-314	640	35	the	the	DET
ftr-314	640	36	government	government	NOUN
ftr-314	640	37	.	.	PUNCT
ftr-314	641	1	aside	aside	ADV
ftr-314	641	2	from	from	ADP
ftr-314	641	3	such	such	ADJ
ftr-314	641	4	deliberate	deliberate	ADJ
ftr-314	641	5	violations	violation	NOUN
ftr-314	641	6	,	,	PUNCT
ftr-314	641	7	the	the	DET
ftr-314	641	8	lack	lack	NOUN
ftr-314	641	9	of	of	ADP
ftr-314	641	10	clear	clear	ADJ
ftr-314	641	11	rules	rule	NOUN
ftr-314	641	12	is	be	AUX
ftr-314	641	13	another	another	DET
ftr-314	641	14	contributory	contributory	ADJ
ftr-314	641	15	factor	factor	NOUN
ftr-314	641	16	in	in	ADP
ftr-314	641	17	taxpayer	taxpayer	NOUN
ftr-314	641	18	noncompliance	noncompliance	NOUN
ftr-314	641	19	.	.	PUNCT
ftr-314	642	1	a	a	DET
ftr-314	642	2	healthy	healthy	ADJ
ftr-314	642	3	number	number	NOUN
ftr-314	642	4	of	of	ADP
ftr-314	642	5	taxpayers	taxpayer	NOUN
ftr-314	642	6	who	who	PRON
ftr-314	642	7	commute	commute	VERB
ftr-314	642	8	to	to	ADP
ftr-314	642	9	work	work	NOUN
ftr-314	642	10	and	and	CCONJ
ftr-314	642	11	who	who	PRON
ftr-314	642	12	must	must	AUX
ftr-314	642	13	occasionally	occasionally	ADV
ftr-314	642	14	use	use	VERB
ftr-314	642	15	their	their	PRON
ftr-314	642	16	automobiles	automobile	NOUN
ftr-314	642	17	during	during	ADP
ftr-314	642	18	the	the	DET
ftr-314	642	19	course	course	NOUN
ftr-314	642	20	of	of	ADP
ftr-314	642	21	a	a	DET
ftr-314	642	22	workweek	workweek	NOUN
ftr-314	642	23	to	to	PART
ftr-314	642	24	perform	perform	VERB
ftr-314	642	25	necessary	necessary	ADJ
ftr-314	642	26	business	business	NOUN
ftr-314	642	27	tasks	task	NOUN
ftr-314	642	28	mistakenly	mistakenly	ADV
ftr-314	642	29	(	(	PUNCT
ftr-314	642	30	or	or	CCONJ
ftr-314	642	31	purposefully	purposefully	ADV
ftr-314	642	32	)	)	PUNCT
ftr-314	642	33	group	group	NOUN
ftr-314	642	34	many	many	ADJ
ftr-314	642	35	of	of	ADP
ftr-314	642	36	their	their	PRON
ftr-314	642	37	automobile	automobile	NOUN
ftr-314	642	38	expenditures	expenditure	NOUN
ftr-314	642	39	under	under	ADP
ftr-314	642	40	the	the	DET
ftr-314	642	41	deductible	deductible	ADJ
ftr-314	642	42	category	category	NOUN
ftr-314	642	43	.	.	PUNCT
ftr-314	643	1	why	why	SCONJ
ftr-314	643	2	would	would	AUX
ftr-314	643	3	otherwise	otherwise	ADV
ftr-314	643	4	honest	honest	ADJ
ftr-314	643	5	taxpayers	taxpayer	NOUN
ftr-314	643	6	benightedly	benightedly	ADV
ftr-314	643	7	delude	delude	VERB
ftr-314	643	8	themselves	themselves	PRON
ftr-314	643	9	?	?	PUNCT
ftr-314	644	1	in	in	ADP
ftr-314	644	2	instances	instance	NOUN
ftr-314	644	3	when	when	SCONJ
ftr-314	644	4	tax	tax	NOUN
ftr-314	644	5	dollars	dollar	NOUN
ftr-314	644	6	are	be	AUX
ftr-314	644	7	at	at	ADP
ftr-314	644	8	stake	stake	NOUN
ftr-314	644	9	,	,	PUNCT
ftr-314	644	10	taxpayers	taxpayer	NOUN
ftr-314	644	11	’	'	PUNCT
ftr-314	644	12	minds	mind	NOUN
ftr-314	644	13	tend	tend	VERB
ftr-314	644	14	to	to	PART
ftr-314	644	15	play	play	VERB
ftr-314	644	16	funny	funny	ADJ
ftr-314	644	17	tricks.104	tricks.104	NOUN
ftr-314	644	18	commuting	commute	VERB
ftr-314	644	19	to	to	ADP
ftr-314	644	20	work	work	NOUN
ftr-314	644	21	,	,	PUNCT
ftr-314	644	22	traveling	travel	VERB
ftr-314	644	23	from	from	ADP
ftr-314	644	24	an	an	DET
ftr-314	644	25	office	office	NOUN
ftr-314	644	26	to	to	ADP
ftr-314	644	27	a	a	DET
ftr-314	644	28	courtroom	courtroom	NOUN
ftr-314	644	29	,	,	PUNCT
ftr-314	644	30	visiting	visit	VERB
ftr-314	644	31	a	a	DET
ftr-314	644	32	patient	patient	NOUN
ftr-314	644	33	in	in	ADP
ftr-314	644	34	a	a	DET
ftr-314	644	35	local	local	ADJ
ftr-314	644	36	hospital	hospital	NOUN
ftr-314	644	37	,	,	PUNCT
ftr-314	644	38	and	and	CCONJ
ftr-314	644	39	framing	frame	VERB
ftr-314	644	40	a	a	DET
ftr-314	644	41	new	new	ADJ
ftr-314	644	42	house	house	NOUN
ftr-314	644	43	—	—	PUNCT
ftr-314	644	44	all	all	PRON
ftr-314	644	45	entail	entail	VERB
ftr-314	644	46	the	the	DET
ftr-314	644	47	exact	exact	ADJ
ftr-314	644	48	same	same	ADJ
ftr-314	644	49	act	act	NOUN
ftr-314	644	50	of	of	ADP
ftr-314	644	51	turning	turn	VERB
ftr-314	644	52	the	the	DET
ftr-314	644	53	ignition	ignition	NOUN
ftr-314	644	54	key	key	NOUN
ftr-314	644	55	or	or	CCONJ
ftr-314	644	56	pushing	push	VERB
ftr-314	644	57	a	a	DET
ftr-314	644	58	“	"	PUNCT
ftr-314	644	59	start	start	NOUN
ftr-314	644	60	”	"	PUNCT
ftr-314	644	61	button	button	NOUN
ftr-314	644	62	and	and	CCONJ
ftr-314	644	63	doing	do	VERB
ftr-314	644	64	something	something	PRON
ftr-314	644	65	work	work	NOUN
ftr-314	644	66	-	-	PUNCT
ftr-314	644	67	related	relate	VERB
ftr-314	644	68	.	.	PUNCT
ftr-314	645	1	the	the	DET
ftr-314	645	2	synapses	synapsis	NOUN
ftr-314	645	3	in	in	ADP
ftr-314	645	4	many	many	ADJ
ftr-314	645	5	taxpayers	taxpayer	NOUN
ftr-314	645	6	’	’	PART
ftr-314	645	7	brains	brain	NOUN
ftr-314	645	8	apparently	apparently	ADV
ftr-314	645	9	fire	fire	VERB
ftr-314	645	10	in	in	ADP
ftr-314	645	11	a	a	DET
ftr-314	645	12	lockstep	lockstep	ADJ
ftr-314	645	13	manner	manner	NOUN
ftr-314	645	14	,	,	PUNCT
ftr-314	645	15	causing	cause	VERB
ftr-314	645	16	them	they	PRON
ftr-314	645	17	to	to	PART
ftr-314	645	18	group	group	VERB
ftr-314	645	19	all	all	DET
ftr-314	645	20	such	such	ADJ
ftr-314	645	21	expenses	expense	NOUN
ftr-314	645	22	as	as	ADP
ftr-314	645	23	deductible.105	deductible.105	ADJ
ftr-314	645	24	along	along	ADP
ftr-314	645	25	these	these	DET
ftr-314	645	26	same	same	ADJ
ftr-314	645	27	lines	line	NOUN
ftr-314	645	28	is	be	AUX
ftr-314	645	29	the	the	DET
ftr-314	645	30	fact	fact	NOUN
ftr-314	645	31	that	that	SCONJ
ftr-314	645	32	taxpayers	taxpayer	NOUN
ftr-314	645	33	are	be	AUX
ftr-314	645	34	charged	charge	VERB
ftr-314	645	35	with	with	ADP
ftr-314	645	36	the	the	DET
ftr-314	645	37	duty	duty	NOUN
ftr-314	645	38	of	of	ADP
ftr-314	645	39	deciding	decide	VERB
ftr-314	645	40	their	their	PRON
ftr-314	645	41	own	own	ADJ
ftr-314	645	42	fate	fate	NOUN
ftr-314	645	43	.	.	PUNCT
ftr-314	646	1	more	more	ADV
ftr-314	646	2	specifically	specifically	ADV
ftr-314	646	3	,	,	PUNCT
ftr-314	646	4	taxpayers	taxpayer	NOUN
ftr-314	646	5	are	be	AUX
ftr-314	646	6	often	often	ADV
ftr-314	646	7	the	the	DET
ftr-314	646	8	ones	one	NOUN
ftr-314	646	9	assigned	assign	VERB
ftr-314	646	10	the	the	DET
ftr-314	646	11	duty	duty	NOUN
ftr-314	646	12	of	of	ADP
ftr-314	646	13	deciding	decide	VERB
ftr-314	646	14	if	if	SCONJ
ftr-314	646	15	their	their	PRON
ftr-314	646	16	automobile	automobile	NOUN
ftr-314	646	17	usage	usage	NOUN
ftr-314	646	18	is	be	AUX
ftr-314	646	19	business	business	NOUN
ftr-314	646	20	or	or	CCONJ
ftr-314	646	21	personal	personal	ADJ
ftr-314	646	22	in	in	ADP
ftr-314	646	23	nature	nature	NOUN
ftr-314	646	24	,	,	PUNCT
ftr-314	646	25	with	with	ADP
ftr-314	646	26	little	little	ADJ
ftr-314	646	27	or	or	CCONJ
ftr-314	646	28	no	no	PRON
ftr-314	646	29	corresponding	correspond	VERB
ftr-314	646	30	“	"	PUNCT
ftr-314	646	31	paper	paper	NOUN
ftr-314	646	32	trail	trail	NOUN
ftr-314	646	33	”	"	PUNCT
ftr-314	646	34	of	of	ADP
ftr-314	646	35	transactions	transaction	NOUN
ftr-314	646	36	to	to	PART
ftr-314	646	37	document	document	VERB
ftr-314	646	38	the	the	DET
ftr-314	646	39	usage	usage	NOUN
ftr-314	646	40	.	.	PUNCT
ftr-314	647	1	if	if	SCONJ
ftr-314	647	2	,	,	PUNCT
ftr-314	647	3	for	for	ADP
ftr-314	647	4	example	example	NOUN
ftr-314	647	5	,	,	PUNCT
ftr-314	647	6	the	the	DET
ftr-314	647	7	owner	owner	NOUN
ftr-314	647	8	of	of	ADP
ftr-314	647	9	a	a	DET
ftr-314	647	10	small	small	ADJ
ftr-314	647	11	business	business	NOUN
ftr-314	647	12	enterprise	enterprise	NOUN
ftr-314	647	13	takes	take	VERB
ftr-314	647	14	a	a	DET
ftr-314	647	15	family	family	NOUN
ftr-314	647	16	trip	trip	NOUN
ftr-314	647	17	from	from	ADP
ftr-314	647	18	new	new	PROPN
ftr-314	647	19	jersey	jersey	PROPN
ftr-314	647	20	to	to	ADP
ftr-314	647	21	vacation	vacation	NOUN
ftr-314	647	22	in	in	ADP
ftr-314	647	23	florida	florida	PROPN
ftr-314	647	24	and	and	CCONJ
ftr-314	647	25	visits	visit	VERB
ftr-314	647	26	a	a	DET
ftr-314	647	27	client	client	NOUN
ftr-314	647	28	or	or	CCONJ
ftr-314	647	29	two	two	NUM
ftr-314	647	30	along	along	ADP
ftr-314	647	31	the	the	DET
ftr-314	647	32	way	way	NOUN
ftr-314	647	33	,	,	PUNCT
ftr-314	647	34	the	the	DET
ftr-314	647	35	taxpayer	taxpayer	NOUN
ftr-314	647	36	must	must	AUX
ftr-314	647	37	decide	decide	VERB
ftr-314	647	38	for	for	ADP
ftr-314	647	39	himself	himself	PRON
ftr-314	647	40	whether	whether	SCONJ
ftr-314	647	41	the	the	DET
ftr-314	647	42	trip	trip	NOUN
ftr-314	647	43	was	be	AUX
ftr-314	647	44	primarily	primarily	ADV
ftr-314	647	45	business	business	NOUN
ftr-314	647	46	or	or	CCONJ
ftr-314	647	47	personal	personal	ADJ
ftr-314	647	48	in	in	ADP
ftr-314	647	49	nature	nature	NOUN
ftr-314	647	50	.	.	PUNCT
ftr-314	648	1	one	one	PRON
ftr-314	648	2	does	do	AUX
ftr-314	648	3	not	not	PART
ftr-314	648	4	have	have	VERB
ftr-314	648	5	to	to	PART
ftr-314	648	6	be	be	AUX
ftr-314	648	7	a	a	DET
ftr-314	648	8	psychology	psychology	NOUN
ftr-314	648	9	expert	expert	NOUN
ftr-314	648	10	to	to	PART
ftr-314	648	11	guess	guess	VERB
ftr-314	648	12	that	that	SCONJ
ftr-314	648	13	the	the	DET
ftr-314	648	14	taxpayer	taxpayer	NOUN
ftr-314	648	15	will	will	AUX
ftr-314	648	16	probably	probably	ADV
ftr-314	648	17	decide	decide	VERB
ftr-314	648	18	this	this	DET
ftr-314	648	19	tax	tax	NOUN
ftr-314	648	20	issue	issue	NOUN
ftr-314	648	21	in	in	ADP
ftr-314	648	22	his	his	PRON
ftr-314	648	23	favor.106	favor.106	NOUN
ftr-314	648	24	this	this	PRON
ftr-314	648	25	is	be	AUX
ftr-314	648	26	common	common	ADJ
ftr-314	648	27	practice	practice	NOUN
ftr-314	648	28	:	:	PUNCT
ftr-314	648	29	study	study	NOUN
ftr-314	648	30	after	after	ADP
ftr-314	648	31	study	study	NOUN
ftr-314	648	32	shows	show	VERB
ftr-314	648	33	that	that	SCONJ
ftr-314	648	34	when	when	SCONJ
ftr-314	648	35	taxpayers	taxpayer	NOUN
ftr-314	648	36	are	be	AUX
ftr-314	648	37	left	leave	VERB
ftr-314	648	38	to	to	ADP
ftr-314	648	39	their	their	PRON
ftr-314	648	40	own	own	ADJ
ftr-314	648	41	devices	device	NOUN
ftr-314	648	42	,	,	PUNCT
ftr-314	648	43	they	they	PRON
ftr-314	648	44	often	often	ADV
ftr-314	648	45	do	do	AUX
ftr-314	648	46	not	not	PART
ftr-314	648	47	wear	wear	VERB
ftr-314	648	48	halos	halo	NOUN
ftr-314	648	49	,	,	PUNCT
ftr-314	648	50	and	and	CCONJ
ftr-314	648	51	tax	tax	NOUN
ftr-314	648	52	compliance	compliance	NOUN
ftr-314	648	53	plummets.107	plummets.107	NOUN
ftr-314	648	54	admittedly	admittedly	ADV
ftr-314	648	55	,	,	PUNCT
ftr-314	648	56	the	the	DET
ftr-314	648	57	taxpayer	taxpayer	NOUN
ftr-314	648	58	generally	generally	ADV
ftr-314	648	59	bears	bear	VERB
ftr-314	648	60	the	the	DET
ftr-314	648	61	initial	initial	ADJ
ftr-314	648	62	burden	burden	NOUN
ftr-314	648	63	to	to	ADP
ftr-314	648	64	104	104	NUM
ftr-314	648	65	.	.	PUNCT
ftr-314	649	1	see	see	VERB
ftr-314	649	2	supra	supra	PROPN
ftr-314	649	3	note	note	PROPN
ftr-314	649	4	5	5	NUM
ftr-314	649	5	.	.	NOUN
ftr-314	649	6	105	105	NUM
ftr-314	649	7	.	.	PUNCT
ftr-314	650	1	by	by	ADP
ftr-314	650	2	way	way	NOUN
ftr-314	650	3	of	of	ADP
ftr-314	650	4	contrast	contrast	NOUN
ftr-314	650	5	,	,	PUNCT
ftr-314	650	6	when	when	SCONJ
ftr-314	650	7	taxpayers	taxpayer	NOUN
ftr-314	650	8	incur	incur	VERB
ftr-314	650	9	other	other	ADJ
ftr-314	650	10	expenses	expense	NOUN
ftr-314	650	11	,	,	PUNCT
ftr-314	650	12	such	such	ADJ
ftr-314	650	13	as	as	ADP
ftr-314	650	14	payments	payment	NOUN
ftr-314	650	15	made	make	VERB
ftr-314	650	16	to	to	ADP
ftr-314	650	17	home	home	NOUN
ftr-314	650	18	landscapers	landscaper	NOUN
ftr-314	650	19	to	to	PART
ftr-314	650	20	cut	cut	VERB
ftr-314	650	21	their	their	PRON
ftr-314	650	22	lawns	lawn	NOUN
ftr-314	650	23	or	or	CCONJ
ftr-314	650	24	to	to	ADP
ftr-314	650	25	plumbers	plumber	NOUN
ftr-314	650	26	to	to	PART
ftr-314	650	27	fix	fix	VERB
ftr-314	650	28	their	their	PRON
ftr-314	650	29	kitchen	kitchen	NOUN
ftr-314	650	30	sinks	sink	NOUN
ftr-314	650	31	,	,	PUNCT
ftr-314	650	32	the	the	DET
ftr-314	650	33	same	same	ADJ
ftr-314	650	34	sense	sense	NOUN
ftr-314	650	35	of	of	ADP
ftr-314	650	36	ambiguity	ambiguity	NOUN
ftr-314	650	37	is	be	AUX
ftr-314	650	38	nonexistent	nonexistent	ADJ
ftr-314	650	39	.	.	PUNCT
ftr-314	651	1	the	the	DET
ftr-314	651	2	demarcation	demarcation	NOUN
ftr-314	651	3	line	line	NOUN
ftr-314	651	4	is	be	AUX
ftr-314	651	5	clear	clear	ADJ
ftr-314	651	6	:	:	PUNCT
ftr-314	651	7	such	such	ADJ
ftr-314	651	8	expenses	expense	NOUN
ftr-314	651	9	are	be	AUX
ftr-314	651	10	clearly	clearly	ADV
ftr-314	651	11	not	not	PART
ftr-314	651	12	deductible	deductible	ADJ
ftr-314	651	13	.	.	PUNCT
ftr-314	652	1	i.r.c	i.r.c	NOUN
ftr-314	652	2	.	.	PUNCT
ftr-314	653	1	§	§	PROPN
ftr-314	653	2	262	262	NUM
ftr-314	653	3	.	.	NOUN
ftr-314	653	4	106	106	NUM
ftr-314	653	5	.	.	PUNCT
ftr-314	654	1	see	see	VERB
ftr-314	654	2	supra	supra	PROPN
ftr-314	654	3	note	note	PROPN
ftr-314	654	4	5	5	NUM
ftr-314	654	5	.	.	SYM
ftr-314	654	6	107	107	NUM
ftr-314	654	7	.	.	PUNCT
ftr-314	655	1	see	see	VERB
ftr-314	655	2	supra	supra	PROPN
ftr-314	655	3	note	note	PROPN
ftr-314	655	4	8	8	NUM
ftr-314	655	5	.	.	PUNCT
ftr-314	655	6	2013	2013	NUM
ftr-314	655	7	]	]	PUNCT
ftr-314	656	1	the	the	DET
ftr-314	656	2	internal	internal	PROPN
ftr-314	656	3	revenue	revenue	NOUN
ftr-314	656	4	code	code	NOUN
ftr-314	656	5	and	and	CCONJ
ftr-314	656	6	automobiles	automobile	VERB
ftr-314	656	7	445	445	NUM
ftr-314	656	8	present	present	ADJ
ftr-314	656	9	credible	credible	ADJ
ftr-314	656	10	evidence	evidence	NOUN
ftr-314	656	11	of	of	ADP
ftr-314	656	12	the	the	DET
ftr-314	656	13	deductible	deductible	ADJ
ftr-314	656	14	expenses	expense	NOUN
ftr-314	656	15	he	he	PRON
ftr-314	656	16	incurred,108	incurred,108	PROPN
ftr-314	657	1	but	but	CCONJ
ftr-314	657	2	if	if	SCONJ
ftr-314	657	3	the	the	DET
ftr-314	657	4	taxpayer	taxpayer	NOUN
ftr-314	657	5	maintained	maintain	VERB
ftr-314	657	6	a	a	DET
ftr-314	657	7	set	set	NOUN
ftr-314	657	8	of	of	ADP
ftr-314	657	9	compliance	compliance	NOUN
ftr-314	657	10	records	record	NOUN
ftr-314	657	11	—	—	PUNCT
ftr-314	657	12	albeit	albeit	SCONJ
ftr-314	657	13	distorted	distort	VERB
ftr-314	657	14	—	—	PUNCT
ftr-314	657	15	the	the	DET
ftr-314	657	16	irs	irs	PROPN
ftr-314	657	17	is	be	AUX
ftr-314	657	18	apt	apt	ADJ
ftr-314	657	19	to	to	PART
ftr-314	657	20	have	have	VERB
ftr-314	657	21	a	a	DET
ftr-314	657	22	difficult	difficult	ADJ
ftr-314	657	23	time	time	NOUN
ftr-314	657	24	challenging	challenge	VERB
ftr-314	657	25	the	the	DET
ftr-314	657	26	veracity	veracity	NOUN
ftr-314	657	27	of	of	ADP
ftr-314	657	28	the	the	DET
ftr-314	657	29	taxpayer	taxpayer	NOUN
ftr-314	657	30	’s	’s	PART
ftr-314	657	31	claims	claim	NOUN
ftr-314	657	32	.	.	PUNCT
ftr-314	658	1	a	a	DET
ftr-314	658	2	final	final	ADJ
ftr-314	658	3	contributing	contribute	VERB
ftr-314	658	4	factor	factor	NOUN
ftr-314	658	5	to	to	ADP
ftr-314	658	6	taxpayer	taxpayer	NOUN
ftr-314	658	7	noncompliance	noncompliance	NOUN
ftr-314	658	8	is	be	AUX
ftr-314	658	9	that	that	SCONJ
ftr-314	658	10	the	the	DET
ftr-314	658	11	stakes	stake	NOUN
ftr-314	658	12	on	on	ADP
ftr-314	658	13	a	a	DET
ftr-314	658	14	per	per	ADP
ftr-314	658	15	-	-	PUNCT
ftr-314	658	16	taxpayer	taxpayer	NOUN
ftr-314	658	17	basis	basis	NOUN
ftr-314	658	18	are	be	AUX
ftr-314	658	19	almost	almost	ADV
ftr-314	658	20	uniformly	uniformly	ADV
ftr-314	658	21	small	small	ADJ
ftr-314	658	22	.	.	PUNCT
ftr-314	659	1	for	for	ADP
ftr-314	659	2	many	many	ADJ
ftr-314	659	3	taxpayers	taxpayer	NOUN
ftr-314	659	4	,	,	PUNCT
ftr-314	659	5	automobile	automobile	NOUN
ftr-314	659	6	expenditures	expenditure	NOUN
ftr-314	659	7	are	be	AUX
ftr-314	659	8	not	not	PART
ftr-314	659	9	major	major	ADJ
ftr-314	659	10	components	component	NOUN
ftr-314	659	11	of	of	ADP
ftr-314	659	12	their	their	PRON
ftr-314	659	13	overall	overall	ADJ
ftr-314	659	14	tax	tax	NOUN
ftr-314	659	15	returns	return	NOUN
ftr-314	659	16	.	.	PUNCT
ftr-314	660	1	as	as	ADP
ftr-314	660	2	such	such	ADJ
ftr-314	660	3	,	,	PUNCT
ftr-314	660	4	taxpayers	taxpayer	NOUN
ftr-314	660	5	tend	tend	VERB
ftr-314	660	6	to	to	PART
ftr-314	660	7	deduct	deduct	VERB
ftr-314	660	8	their	their	PRON
ftr-314	660	9	automobile	automobile	NOUN
ftr-314	660	10	expenses	expense	NOUN
ftr-314	660	11	in	in	ADP
ftr-314	660	12	an	an	DET
ftr-314	660	13	aggressive	aggressive	ADJ
ftr-314	660	14	fashion	fashion	NOUN
ftr-314	660	15	or	or	CCONJ
ftr-314	660	16	use	use	VERB
ftr-314	660	17	accountable	accountable	ADJ
ftr-314	660	18	plans	plan	NOUN
ftr-314	660	19	to	to	PART
ftr-314	660	20	camouflage	camouflage	VERB
ftr-314	660	21	the	the	DET
ftr-314	660	22	nondeductible	nondeductible	ADJ
ftr-314	660	23	nature	nature	NOUN
ftr-314	660	24	of	of	ADP
ftr-314	660	25	such	such	ADJ
ftr-314	660	26	expenses	expense	NOUN
ftr-314	660	27	because	because	SCONJ
ftr-314	660	28	they	they	PRON
ftr-314	660	29	believe	believe	VERB
ftr-314	660	30	they	they	PRON
ftr-314	660	31	can	can	AUX
ftr-314	660	32	get	get	VERB
ftr-314	660	33	away	away	ADV
ftr-314	660	34	with	with	ADP
ftr-314	660	35	it	it	PRON
ftr-314	660	36	(	(	PUNCT
ftr-314	660	37	i.e.	i.e.	X
ftr-314	660	38	,	,	PUNCT
ftr-314	660	39	the	the	DET
ftr-314	660	40	dollar	dollar	NOUN
ftr-314	660	41	amounts	amount	NOUN
ftr-314	660	42	are	be	AUX
ftr-314	660	43	too	too	ADV
ftr-314	660	44	small	small	ADJ
ftr-314	660	45	to	to	PART
ftr-314	660	46	attract	attract	VERB
ftr-314	660	47	an	an	DET
ftr-314	660	48	irs	irs	PROPN
ftr-314	660	49	audit).109	audit).109	VERB
ftr-314	660	50	2	2	NUM
ftr-314	660	51	.	.	PUNCT
ftr-314	661	1	the	the	DET
ftr-314	661	2	inability	inability	NOUN
ftr-314	661	3	of	of	ADP
ftr-314	661	4	the	the	DET
ftr-314	661	5	irs	irs	PROPN
ftr-314	661	6	to	to	PART
ftr-314	661	7	detect	detect	VERB
ftr-314	661	8	noncompliance	noncompliance	NOUN
ftr-314	661	9	there	there	PRON
ftr-314	661	10	are	be	VERB
ftr-314	661	11	several	several	ADJ
ftr-314	661	12	reasons	reason	NOUN
ftr-314	661	13	why	why	SCONJ
ftr-314	661	14	the	the	DET
ftr-314	661	15	irs	irs	PROPN
ftr-314	661	16	lacks	lack	VERB
ftr-314	661	17	the	the	DET
ftr-314	661	18	ability	ability	NOUN
ftr-314	661	19	to	to	PART
ftr-314	661	20	detect	detect	VERB
ftr-314	661	21	taxpayers	taxpayer	NOUN
ftr-314	661	22	’	’	PART
ftr-314	661	23	mischaracterizations	mischaracterization	NOUN
ftr-314	661	24	of	of	ADP
ftr-314	661	25	their	their	PRON
ftr-314	661	26	automobile	automobile	NOUN
ftr-314	661	27	expenses	expense	NOUN
ftr-314	661	28	.	.	PUNCT
ftr-314	662	1	first	first	ADV
ftr-314	662	2	,	,	PUNCT
ftr-314	662	3	the	the	DET
ftr-314	662	4	irs	irs	PROPN
ftr-314	662	5	lacks	lack	VERB
ftr-314	662	6	the	the	DET
ftr-314	662	7	funds	fund	NOUN
ftr-314	662	8	and	and	CCONJ
ftr-314	662	9	staffing	staffing	NOUN
ftr-314	662	10	to	to	PART
ftr-314	662	11	audit	audit	VERB
ftr-314	662	12	a	a	DET
ftr-314	662	13	large	large	ADJ
ftr-314	662	14	percentage	percentage	NOUN
ftr-314	662	15	of	of	ADP
ftr-314	662	16	taxpayers	taxpayer	NOUN
ftr-314	662	17	’	'	PUNCT
ftr-314	662	18	returns;110	returns;110	NOUN
ftr-314	662	19	indeed	indeed	ADV
ftr-314	662	20	,	,	PUNCT
ftr-314	662	21	by	by	ADP
ftr-314	662	22	historical	historical	ADJ
ftr-314	662	23	standards	standard	NOUN
ftr-314	662	24	,	,	PUNCT
ftr-314	662	25	the	the	DET
ftr-314	662	26	irs	irs	PROPN
ftr-314	662	27	’s	’s	PART
ftr-314	662	28	audit	audit	NOUN
ftr-314	662	29	rates	rate	NOUN
ftr-314	662	30	continue	continue	VERB
ftr-314	662	31	to	to	PART
ftr-314	662	32	hover	hover	VERB
ftr-314	662	33	at	at	ADP
ftr-314	662	34	fairly	fairly	ADV
ftr-314	662	35	low	low	ADJ
ftr-314	662	36	levels.111	levels.111	ADV
ftr-314	662	37	therefore	therefore	ADV
ftr-314	662	38	,	,	PUNCT
ftr-314	662	39	many	many	ADJ
ftr-314	662	40	taxpayers	taxpayer	NOUN
ftr-314	662	41	believe	believe	VERB
ftr-314	662	42	—	—	PUNCT
ftr-314	662	43	and	and	CCONJ
ftr-314	662	44	usually	usually	ADV
ftr-314	662	45	rightfully	rightfully	ADV
ftr-314	662	46	so	so	ADV
ftr-314	662	47	—	—	PUNCT
ftr-314	662	48	they	they	PRON
ftr-314	662	49	can	can	AUX
ftr-314	662	50	cheat	cheat	VERB
ftr-314	662	51	on	on	ADP
ftr-314	662	52	their	their	PRON
ftr-314	662	53	taxes	taxis	NOUN
ftr-314	662	54	with	with	ADP
ftr-314	662	55	impunity	impunity	NOUN
ftr-314	662	56	.	.	PUNCT
ftr-314	663	1	one	one	NUM
ftr-314	663	2	strong	strong	ADJ
ftr-314	663	3	piece	piece	NOUN
ftr-314	663	4	of	of	ADP
ftr-314	663	5	evidence	evidence	NOUN
ftr-314	663	6	of	of	ADP
ftr-314	663	7	the	the	DET
ftr-314	663	8	irs	irs	PROPN
ftr-314	663	9	’s	’s	PART
ftr-314	663	10	inability	inability	NOUN
ftr-314	663	11	to	to	PART
ftr-314	663	12	rein	rein	VERB
ftr-314	663	13	in	in	ADP
ftr-314	663	14	taxpayer	taxpayer	NOUN
ftr-314	663	15	noncompliance	noncompliance	NOUN
ftr-314	663	16	is	be	AUX
ftr-314	663	17	that	that	SCONJ
ftr-314	663	18	the	the	DET
ftr-314	663	19	tax	tax	NOUN
ftr-314	663	20	gap	gap	NOUN
ftr-314	663	21	(	(	PUNCT
ftr-314	663	22	i.e.	i.e.	X
ftr-314	663	23	,	,	PUNCT
ftr-314	663	24	the	the	DET
ftr-314	663	25	difference	difference	NOUN
ftr-314	663	26	between	between	ADP
ftr-314	663	27	taxpayers	taxpayer	NOUN
ftr-314	663	28	owe	owe	VERB
ftr-314	663	29	108	108	NUM
ftr-314	663	30	.	.	PUNCT
ftr-314	663	31	i.r.c	i.r.c	NOUN
ftr-314	663	32	.	.	PUNCT
ftr-314	664	1	§	§	PROPN
ftr-314	664	2	7491(a)(1	7491(a)(1	NUM
ftr-314	664	3	)	)	PUNCT
ftr-314	664	4	.	.	PUNCT
ftr-314	665	1	109	109	NUM
ftr-314	665	2	.	.	PUNCT
ftr-314	666	1	in	in	ADP
ftr-314	666	2	all	all	DET
ftr-314	666	3	likelihood	likelihood	NOUN
ftr-314	666	4	,	,	PUNCT
ftr-314	666	5	taxpayers	taxpayer	NOUN
ftr-314	666	6	also	also	ADV
ftr-314	666	7	believe	believe	VERB
ftr-314	666	8	that	that	SCONJ
ftr-314	666	9	even	even	ADV
ftr-314	666	10	if	if	SCONJ
ftr-314	666	11	they	they	PRON
ftr-314	666	12	are	be	AUX
ftr-314	666	13	audited	audit	VERB
ftr-314	666	14	,	,	PUNCT
ftr-314	666	15	they	they	PRON
ftr-314	666	16	can	can	AUX
ftr-314	666	17	use	use	VERB
ftr-314	666	18	the	the	DET
ftr-314	666	19	disallowance	disallowance	NOUN
ftr-314	666	20	of	of	ADP
ftr-314	666	21	their	their	PRON
ftr-314	666	22	automobile	automobile	NOUN
ftr-314	666	23	expenses	expense	NOUN
ftr-314	666	24	as	as	ADP
ftr-314	666	25	a	a	DET
ftr-314	666	26	potential	potential	ADJ
ftr-314	666	27	distraction	distraction	NOUN
ftr-314	666	28	to	to	PART
ftr-314	666	29	mask	mask	VERB
ftr-314	666	30	larger	large	ADJ
ftr-314	666	31	noncompliance	noncompliance	NOUN
ftr-314	666	32	concerns	concern	NOUN
ftr-314	666	33	.	.	PUNCT
ftr-314	667	1	110	110	X
ftr-314	667	2	.	.	PUNCT
ftr-314	668	1	see	see	VERB
ftr-314	668	2	,	,	PUNCT
ftr-314	668	3	e.g.	e.g.	ADV
ftr-314	668	4	,	,	PUNCT
ftr-314	668	5	william	william	PROPN
ftr-314	668	6	hoffman	hoffman	PROPN
ftr-314	668	7	,	,	PUNCT
ftr-314	668	8	nearly	nearly	ADV
ftr-314	668	9	1	1	NUM
ftr-314	668	10	in	in	ADP
ftr-314	668	11	8	8	NUM
ftr-314	668	12	high	high	ADJ
ftr-314	668	13	-	-	PUNCT
ftr-314	668	14	income	income	NOUN
ftr-314	668	15	taxpayers	taxpayer	NOUN
ftr-314	668	16	audited	audit	VERB
ftr-314	668	17	,	,	PUNCT
ftr-314	668	18	irs	irs	PROPN
ftr-314	668	19	reports	report	NOUN
ftr-314	668	20	,	,	PUNCT
ftr-314	668	21	134	134	NUM
ftr-314	668	22	tax	tax	NOUN
ftr-314	668	23	notes	note	NOUN
ftr-314	668	24	174	174	NUM
ftr-314	668	25	(	(	PUNCT
ftr-314	668	26	2012	2012	NUM
ftr-314	668	27	)	)	PUNCT
ftr-314	668	28	(	(	PUNCT
ftr-314	668	29	“	"	PUNCT
ftr-314	668	30	yet	yet	ADV
ftr-314	668	31	the	the	DET
ftr-314	668	32	irs	irs	PROPN
ftr-314	668	33	started	start	VERB
ftr-314	668	34	2012	2012	NUM
ftr-314	668	35	with	with	ADP
ftr-314	668	36	about	about	ADV
ftr-314	668	37	3,000	3,000	NUM
ftr-314	668	38	fewer	few	ADJ
ftr-314	668	39	enforcement	enforcement	NOUN
ftr-314	668	40	personnel	personnel	NOUN
ftr-314	668	41	than	than	SCONJ
ftr-314	668	42	it	it	PRON
ftr-314	668	43	had	have	VERB
ftr-314	668	44	a	a	DET
ftr-314	668	45	year	year	NOUN
ftr-314	668	46	earlier	early	ADV
ftr-314	668	47	,	,	PUNCT
ftr-314	668	48	mainly	mainly	ADV
ftr-314	668	49	because	because	SCONJ
ftr-314	668	50	of	of	ADP
ftr-314	668	51	hundreds	hundred	NOUN
ftr-314	668	52	of	of	ADP
ftr-314	668	53	millions	million	NOUN
ftr-314	668	54	of	of	ADP
ftr-314	668	55	dollars	dollar	NOUN
ftr-314	668	56	in	in	ADP
ftr-314	668	57	budget	budget	NOUN
ftr-314	668	58	cuts	cut	NOUN
ftr-314	668	59	.	.	PUNCT
ftr-314	668	60	.	.	PUNCT
ftr-314	668	61	.	.	PUNCT
ftr-314	668	62	.	.	PUNCT
ftr-314	669	1	total	total	ADJ
ftr-314	669	2	enforcement	enforcement	NOUN
ftr-314	669	3	staff	staff	NOUN
ftr-314	669	4	is	be	AUX
ftr-314	669	5	down	down	ADV
ftr-314	669	6	from	from	ADP
ftr-314	669	7	more	more	ADJ
ftr-314	669	8	than	than	ADP
ftr-314	669	9	52,000	52,000	NUM
ftr-314	669	10	in	in	ADP
ftr-314	669	11	late	late	ADJ
ftr-314	669	12	2010	2010	NUM
ftr-314	669	13	to	to	ADP
ftr-314	669	14	about	about	ADV
ftr-314	669	15	49,000	49,000	NUM
ftr-314	669	16	in	in	ADP
ftr-314	669	17	2012	2012	NUM
ftr-314	669	18	.	.	PUNCT
ftr-314	669	19	.	.	PUNCT
ftr-314	669	20	.	.	PUNCT
ftr-314	669	21	.	.	PUNCT
ftr-314	669	22	”	"	PUNCT
ftr-314	669	23	)	)	PUNCT
ftr-314	669	24	.	.	PUNCT
ftr-314	670	1	111	111	NUM
ftr-314	670	2	.	.	PUNCT
ftr-314	671	1	see	see	VERB
ftr-314	671	2	irs	irs	PROPN
ftr-314	671	3	releases	release	VERB
ftr-314	671	4	fiscal	fiscal	ADJ
ftr-314	671	5	2011	2011	NUM
ftr-314	671	6	enforcement	enforcement	NOUN
ftr-314	671	7	statistics	statistic	NOUN
ftr-314	671	8	,	,	PUNCT
ftr-314	671	9	2012	2012	NUM
ftr-314	671	10	tax	tax	NOUN
ftr-314	671	11	notes	note	NOUN
ftr-314	671	12	today	today	NOUN
ftr-314	671	13	4	4	NUM
ftr-314	671	14	-	-	SYM
ftr-314	671	15	21	21	NUM
ftr-314	671	16	(	(	PUNCT
ftr-314	671	17	depicting	depict	VERB
ftr-314	671	18	statistics	statistic	NOUN
ftr-314	671	19	that	that	PRON
ftr-314	671	20	indicate	indicate	VERB
ftr-314	671	21	that	that	SCONJ
ftr-314	671	22	over	over	ADP
ftr-314	671	23	the	the	DET
ftr-314	671	24	past	past	ADJ
ftr-314	671	25	decade	decade	NOUN
ftr-314	671	26	the	the	DET
ftr-314	671	27	national	national	ADJ
ftr-314	671	28	audit	audit	NOUN
ftr-314	671	29	rate	rate	NOUN
ftr-314	671	30	averages	average	NOUN
ftr-314	671	31	approximately	approximately	ADV
ftr-314	671	32	1	1	NUM
ftr-314	671	33	percent	percent	NOUN
ftr-314	671	34	of	of	ADP
ftr-314	671	35	all	all	DET
ftr-314	671	36	tax	tax	NOUN
ftr-314	671	37	returns	return	NOUN
ftr-314	671	38	)	)	PUNCT
ftr-314	671	39	;	;	PUNCT
ftr-314	671	40	jim	jim	PROPN
ftr-314	671	41	abrams	abrams	PROPN
ftr-314	671	42	,	,	PUNCT
ftr-314	671	43	“	"	PUNCT
ftr-314	671	44	historic	historic	ADJ
ftr-314	671	45	collapse	collapse	NOUN
ftr-314	671	46	”	"	PUNCT
ftr-314	671	47	of	of	ADP
ftr-314	671	48	irs	irs	PROPN
ftr-314	671	49	audit	audit	NOUN
ftr-314	671	50	rates	rate	NOUN
ftr-314	671	51	of	of	ADP
ftr-314	671	52	big	big	ADJ
ftr-314	671	53	companies	company	NOUN
ftr-314	671	54	,	,	PUNCT
ftr-314	671	55	seattle	seattle	PROPN
ftr-314	671	56	times	times	PROPN
ftr-314	671	57	apr	apr	PROPN
ftr-314	671	58	.	.	PROPN
ftr-314	671	59	14	14	NUM
ftr-314	671	60	,	,	PUNCT
ftr-314	671	61	2008	2008	NUM
ftr-314	671	62	,	,	PUNCT
ftr-314	671	63	http://seattletimes.nwsource.com/html/nationworld/2004346994_audits14	http://seattletimes.nwsource.com/html/nationworld/2004346994_audits14	PROPN
ftr-314	671	64	.	.	PUNCT
ftr-314	671	65	html	html	PROPN
ftr-314	671	66	(	(	PUNCT
ftr-314	671	67	indicating	indicate	VERB
ftr-314	671	68	a	a	DET
ftr-314	671	69	plunge	plunge	NOUN
ftr-314	671	70	in	in	ADP
ftr-314	671	71	the	the	DET
ftr-314	671	72	audit	audit	NOUN
ftr-314	671	73	rates	rate	NOUN
ftr-314	671	74	of	of	ADP
ftr-314	671	75	large	large	ADJ
ftr-314	671	76	companies	company	NOUN
ftr-314	671	77	)	)	PUNCT
ftr-314	671	78	;	;	PUNCT
ftr-314	671	79	irs	irs	PROPN
ftr-314	671	80	audit	audit	NOUN
ftr-314	671	81	rates	rate	NOUN
ftr-314	671	82	:	:	PUNCT
ftr-314	671	83	rate	rate	NOUN
ftr-314	671	84	for	for	ADP
ftr-314	671	85	individual	individual	ADJ
ftr-314	671	86	taxpayers	taxpayer	NOUN
ftr-314	671	87	has	have	AUX
ftr-314	671	88	declined	decline	VERB
ftr-314	671	89	but	but	CCONJ
ftr-314	671	90	effect	effect	VERB
ftr-314	671	91	on	on	ADP
ftr-314	671	92	compliance	compliance	NOUN
ftr-314	671	93	is	be	AUX
ftr-314	671	94	unknown	unknown	ADJ
ftr-314	671	95	,	,	PUNCT
ftr-314	671	96	gao	gao	PROPN
ftr-314	671	97	01	01	NUM
ftr-314	671	98	-	-	SYM
ftr-314	671	99	484	484	NUM
ftr-314	671	100	(	(	PUNCT
ftr-314	671	101	apr	apr	PROPN
ftr-314	671	102	.	.	PROPN
ftr-314	671	103	2001	2001	NUM
ftr-314	671	104	)	)	PUNCT
ftr-314	671	105	,	,	PUNCT
ftr-314	671	106	www.gao.gov/new.items/d01484.pdf	www.gao.gov/new.items/d01484.pdf	PROPN
ftr-314	671	107	(	(	PUNCT
ftr-314	671	108	showing	show	VERB
ftr-314	671	109	a	a	DET
ftr-314	671	110	steep	steep	ADJ
ftr-314	671	111	decline	decline	NOUN
ftr-314	671	112	in	in	ADP
ftr-314	671	113	the	the	DET
ftr-314	671	114	audit	audit	NOUN
ftr-314	671	115	rate	rate	NOUN
ftr-314	671	116	for	for	ADP
ftr-314	671	117	individual	individual	ADJ
ftr-314	671	118	taxpayers	taxpayer	NOUN
ftr-314	671	119	)	)	PUNCT
ftr-314	671	120	.	.	PUNCT
ftr-314	672	1	446	446	NUM
ftr-314	672	2	florida	florida	PROPN
ftr-314	672	3	tax	tax	NOUN
ftr-314	672	4	review	review	NOUN
ftr-314	672	5	[	[	X
ftr-314	672	6	vol	vol	NOUN
ftr-314	672	7	.	.	PUNCT
ftr-314	672	8	14:10	14:10	NUM
ftr-314	672	9	in	in	ADP
ftr-314	672	10	taxes	taxis	NOUN
ftr-314	672	11	and	and	CCONJ
ftr-314	672	12	what	what	PRON
ftr-314	672	13	they	they	PRON
ftr-314	672	14	actually	actually	ADV
ftr-314	672	15	pay	pay	VERB
ftr-314	672	16	)	)	PUNCT
ftr-314	672	17	continues	continue	VERB
ftr-314	672	18	to	to	PART
ftr-314	672	19	be	be	AUX
ftr-314	672	20	a	a	DET
ftr-314	672	21	sizable	sizable	ADJ
ftr-314	672	22	figure	figure	NOUN
ftr-314	672	23	,	,	PUNCT
ftr-314	672	24	roughly	roughly	ADV
ftr-314	672	25	$	$	SYM
ftr-314	672	26	450	450	NUM
ftr-314	672	27	billion	billion	NUM
ftr-314	672	28	in	in	ADP
ftr-314	672	29	the	the	DET
ftr-314	672	30	most	most	ADV
ftr-314	672	31	recent	recent	ADJ
ftr-314	672	32	irs	irs	PROPN
ftr-314	672	33	estimates.112	estimates.112	VERB
ftr-314	672	34	furthermore	furthermore	ADV
ftr-314	672	35	,	,	PUNCT
ftr-314	672	36	automobile	automobile	NOUN
ftr-314	672	37	usage	usage	NOUN
ftr-314	672	38	presents	present	VERB
ftr-314	672	39	the	the	DET
ftr-314	672	40	irs	irs	PROPN
ftr-314	672	41	with	with	ADP
ftr-314	672	42	several	several	ADJ
ftr-314	672	43	unique	unique	ADJ
ftr-314	672	44	microand	microand	NOUN
ftr-314	672	45	macrochallenges	macrochallenge	NOUN
ftr-314	672	46	.	.	PUNCT
ftr-314	673	1	on	on	ADP
ftr-314	673	2	the	the	DET
ftr-314	673	3	micro	micro	NOUN
ftr-314	673	4	-	-	NOUN
ftr-314	673	5	level	level	NOUN
ftr-314	673	6	,	,	PUNCT
ftr-314	673	7	there	there	PRON
ftr-314	673	8	is	be	VERB
ftr-314	673	9	no	no	DET
ftr-314	673	10	single	single	ADJ
ftr-314	673	11	form	form	NOUN
ftr-314	673	12	designed	design	VERB
ftr-314	673	13	to	to	PART
ftr-314	673	14	address	address	VERB
ftr-314	673	15	the	the	DET
ftr-314	673	16	deductibility	deductibility	NOUN
ftr-314	673	17	of	of	ADP
ftr-314	673	18	automobile	automobile	NOUN
ftr-314	673	19	expenses	expense	NOUN
ftr-314	673	20	;	;	PUNCT
ftr-314	673	21	instead	instead	ADV
ftr-314	673	22	,	,	PUNCT
ftr-314	673	23	as	as	SCONJ
ftr-314	673	24	previously	previously	ADV
ftr-314	673	25	pointed	point	VERB
ftr-314	673	26	out,113	out,113	PROPN
ftr-314	673	27	there	there	PRON
ftr-314	673	28	is	be	VERB
ftr-314	673	29	a	a	DET
ftr-314	673	30	series	series	NOUN
ftr-314	673	31	of	of	ADP
ftr-314	673	32	different	different	ADJ
ftr-314	673	33	forms	form	NOUN
ftr-314	673	34	upon	upon	SCONJ
ftr-314	673	35	which	which	PRON
ftr-314	673	36	taxpayers	taxpayer	NOUN
ftr-314	673	37	,	,	PUNCT
ftr-314	673	38	depending	depend	VERB
ftr-314	673	39	upon	upon	SCONJ
ftr-314	673	40	their	their	PRON
ftr-314	673	41	tax	tax	NOUN
ftr-314	673	42	-	-	PUNCT
ftr-314	673	43	filing	filing	NOUN
ftr-314	673	44	status	status	NOUN
ftr-314	673	45	,	,	PUNCT
ftr-314	673	46	are	be	AUX
ftr-314	673	47	supposed	suppose	VERB
ftr-314	673	48	to	to	PART
ftr-314	673	49	record	record	VERB
ftr-314	673	50	their	their	PRON
ftr-314	673	51	automobile	automobile	NOUN
ftr-314	673	52	expenses	expense	NOUN
ftr-314	673	53	.	.	PUNCT
ftr-314	674	1	likewise	likewise	ADV
ftr-314	674	2	,	,	PUNCT
ftr-314	674	3	when	when	SCONJ
ftr-314	674	4	it	it	PRON
ftr-314	674	5	comes	come	VERB
ftr-314	674	6	to	to	ADP
ftr-314	674	7	accountable	accountable	ADJ
ftr-314	674	8	plans	plan	NOUN
ftr-314	674	9	,	,	PUNCT
ftr-314	674	10	the	the	DET
ftr-314	674	11	irs	irs	PROPN
ftr-314	674	12	has	have	AUX
ftr-314	674	13	not	not	PART
ftr-314	674	14	designated	designate	VERB
ftr-314	674	15	a	a	DET
ftr-314	674	16	specific	specific	ADJ
ftr-314	674	17	form	form	NOUN
ftr-314	674	18	that	that	PRON
ftr-314	674	19	the	the	DET
ftr-314	674	20	taxpayer	taxpayer	NOUN
ftr-314	674	21	submits	submit	VERB
ftr-314	674	22	to	to	ADP
ftr-314	674	23	the	the	DET
ftr-314	674	24	government	government	NOUN
ftr-314	674	25	.	.	PUNCT
ftr-314	675	1	the	the	DET
ftr-314	675	2	absence	absence	NOUN
ftr-314	675	3	of	of	ADP
ftr-314	675	4	a	a	DET
ftr-314	675	5	designated	designate	VERB
ftr-314	675	6	form	form	NOUN
ftr-314	675	7	creates	create	VERB
ftr-314	675	8	the	the	DET
ftr-314	675	9	impression	impression	NOUN
ftr-314	675	10	that	that	SCONJ
ftr-314	675	11	the	the	DET
ftr-314	675	12	government	government	NOUN
ftr-314	675	13	has	have	AUX
ftr-314	675	14	adopted	adopt	VERB
ftr-314	675	15	a	a	DET
ftr-314	675	16	laissez	laissez	NOUN
ftr-314	675	17	-	-	PUNCT
ftr-314	675	18	faire	faire	NOUN
ftr-314	675	19	approach	approach	NOUN
ftr-314	675	20	to	to	ADP
ftr-314	675	21	the	the	DET
ftr-314	675	22	tax	tax	NOUN
ftr-314	675	23	treatment	treatment	NOUN
ftr-314	675	24	of	of	ADP
ftr-314	675	25	expenses	expense	NOUN
ftr-314	675	26	of	of	ADP
ftr-314	675	27	this	this	DET
ftr-314	675	28	sort	sort	NOUN
ftr-314	675	29	because	because	SCONJ
ftr-314	675	30	there	there	PRON
ftr-314	675	31	is	be	VERB
ftr-314	675	32	no	no	DET
ftr-314	675	33	designated	designate	VERB
ftr-314	675	34	“	"	PUNCT
ftr-314	675	35	toggle	toggle	NOUN
ftr-314	675	36	switch	switch	NOUN
ftr-314	675	37	”	"	PUNCT
ftr-314	675	38	designed	design	VERB
ftr-314	675	39	to	to	PART
ftr-314	675	40	put	put	VERB
ftr-314	675	41	the	the	DET
ftr-314	675	42	irs	irs	PROPN
ftr-314	675	43	on	on	ADP
ftr-314	675	44	notice	notice	NOUN
ftr-314	675	45	that	that	SCONJ
ftr-314	675	46	something	something	PRON
ftr-314	675	47	may	may	AUX
ftr-314	675	48	be	be	AUX
ftr-314	675	49	amiss	amiss	ADJ
ftr-314	675	50	.	.	PUNCT
ftr-314	676	1	on	on	ADP
ftr-314	676	2	a	a	DET
ftr-314	676	3	macro	macro	NOUN
ftr-314	676	4	-	-	NOUN
ftr-314	676	5	level	level	NOUN
ftr-314	676	6	,	,	PUNCT
ftr-314	676	7	automobile	automobile	NOUN
ftr-314	676	8	usage	usage	NOUN
ftr-314	676	9	compliance	compliance	NOUN
ftr-314	676	10	also	also	ADV
ftr-314	676	11	presents	present	VERB
ftr-314	676	12	the	the	DET
ftr-314	676	13	irs	irs	PROPN
ftr-314	676	14	with	with	ADP
ftr-314	676	15	challenges	challenge	NOUN
ftr-314	676	16	.	.	PUNCT
ftr-314	677	1	unlike	unlike	ADP
ftr-314	677	2	some	some	DET
ftr-314	677	3	audits	audits	NOUN
ftr-314	677	4	that	that	PRON
ftr-314	677	5	can	can	AUX
ftr-314	677	6	be	be	AUX
ftr-314	677	7	conducted	conduct	VERB
ftr-314	677	8	automatically	automatically	ADV
ftr-314	677	9	,	,	PUNCT
ftr-314	677	10	monitoring	monitor	VERB
ftr-314	677	11	taxpayer	taxpayer	NOUN
ftr-314	677	12	compliance	compliance	NOUN
ftr-314	677	13	with	with	ADP
ftr-314	677	14	respect	respect	NOUN
ftr-314	677	15	to	to	ADP
ftr-314	677	16	automobile	automobile	NOUN
ftr-314	677	17	usage	usage	NOUN
ftr-314	677	18	is	be	AUX
ftr-314	677	19	a	a	DET
ftr-314	677	20	labor	labor	NOUN
ftr-314	677	21	-	-	PUNCT
ftr-314	677	22	intensive	intensive	ADJ
ftr-314	677	23	endeavor.114	endeavor.114	PRON
ftr-314	677	24	the	the	DET
ftr-314	677	25	irs	irs	PROPN
ftr-314	677	26	must	must	AUX
ftr-314	677	27	examine	examine	VERB
ftr-314	677	28	the	the	DET
ftr-314	677	29	taxpayers	taxpayer	NOUN
ftr-314	677	30	’	’	PART
ftr-314	677	31	actual	actual	ADJ
ftr-314	677	32	books	book	NOUN
ftr-314	677	33	and	and	CCONJ
ftr-314	677	34	records	record	NOUN
ftr-314	677	35	and	and	CCONJ
ftr-314	677	36	determine	determine	VERB
ftr-314	677	37	their	their	PRON
ftr-314	677	38	accuracy	accuracy	NOUN
ftr-314	677	39	.	.	PUNCT
ftr-314	678	1	apart	apart	ADV
ftr-314	678	2	from	from	ADP
ftr-314	678	3	being	be	AUX
ftr-314	678	4	labor	labor	NOUN
ftr-314	678	5	–	–	PUNCT
ftr-314	678	6	intensive	intensive	ADJ
ftr-314	678	7	,	,	PUNCT
ftr-314	678	8	the	the	DET
ftr-314	678	9	revenue	revenue	NOUN
ftr-314	678	10	associated	associate	VERB
ftr-314	678	11	with	with	ADP
ftr-314	678	12	the	the	DET
ftr-314	678	13	irs	irs	PROPN
ftr-314	678	14	’s	’s	PART
ftr-314	678	15	audit	audit	NOUN
ftr-314	678	16	efforts	effort	NOUN
ftr-314	678	17	will	will	AUX
ftr-314	678	18	likely	likely	ADV
ftr-314	678	19	be	be	AUX
ftr-314	678	20	small	small	ADJ
ftr-314	678	21	relative	relative	ADJ
ftr-314	678	22	to	to	ADP
ftr-314	678	23	other	other	ADJ
ftr-314	678	24	audit	audit	NOUN
ftr-314	678	25	exercises.115	exercises.115	NOUN
ftr-314	678	26	true	true	ADJ
ftr-314	678	27	,	,	PUNCT
ftr-314	678	28	a	a	DET
ftr-314	678	29	key	key	ADJ
ftr-314	678	30	feature	feature	NOUN
ftr-314	678	31	of	of	ADP
ftr-314	678	32	accountable	accountable	ADJ
ftr-314	678	33	plans	plan	NOUN
ftr-314	678	34	is	be	AUX
ftr-314	678	35	that	that	SCONJ
ftr-314	678	36	employers	employer	NOUN
ftr-314	678	37	bear	bear	VERB
ftr-314	678	38	financial	financial	ADJ
ftr-314	678	39	risk	risk	NOUN
ftr-314	678	40	in	in	ADP
ftr-314	678	41	the	the	DET
ftr-314	678	42	form	form	NOUN
ftr-314	678	43	of	of	ADP
ftr-314	678	44	taxes	taxis	NOUN
ftr-314	678	45	,	,	PUNCT
ftr-314	678	46	interest	interest	NOUN
ftr-314	678	47	,	,	PUNCT
ftr-314	678	48	and	and	CCONJ
ftr-314	678	49	penalties	penalty	NOUN
ftr-314	678	50	if	if	SCONJ
ftr-314	678	51	the	the	DET
ftr-314	678	52	irs	irs	PROPN
ftr-314	678	53	successfully	successfully	ADV
ftr-314	678	54	challenges	challenge	VERB
ftr-314	678	55	such	such	DET
ftr-314	678	56	a	a	DET
ftr-314	678	57	plan	plan	NOUN
ftr-314	678	58	’s	’s	PART
ftr-314	678	59	bona	bona	NOUN
ftr-314	678	60	fides.116	fides.116	ADV
ftr-314	678	61	yet	yet	ADV
ftr-314	678	62	,	,	PUNCT
ftr-314	678	63	the	the	DET
ftr-314	678	64	blade	blade	NOUN
ftr-314	678	65	of	of	ADP
ftr-314	678	66	this	this	DET
ftr-314	678	67	supposed	suppose	VERB
ftr-314	678	68	sword	sword	NOUN
ftr-314	678	69	of	of	ADP
ftr-314	678	70	damocles	damocle	NOUN
ftr-314	678	71	is	be	AUX
ftr-314	678	72	extraordinarily	extraordinarily	ADV
ftr-314	678	73	dull	dull	ADJ
ftr-314	678	74	:	:	PUNCT
ftr-314	678	75	if	if	SCONJ
ftr-314	678	76	delinquent	delinquent	ADJ
ftr-314	678	77	tax	tax	NOUN
ftr-314	678	78	dollars	dollar	NOUN
ftr-314	678	79	must	must	AUX
ftr-314	678	80	be	be	AUX
ftr-314	678	81	paid	pay	VERB
ftr-314	678	82	,	,	PUNCT
ftr-314	678	83	the	the	DET
ftr-314	678	84	same	same	ADJ
ftr-314	678	85	taxpayers	taxpayer	NOUN
ftr-314	678	86	who	who	PRON
ftr-314	678	87	benefited	benefit	VERB
ftr-314	678	88	from	from	ADP
ftr-314	678	89	such	such	ADJ
ftr-314	678	90	misreporting	misreporte	VERB
ftr-314	678	91	(	(	PUNCT
ftr-314	678	92	e.g.	e.g.	ADV
ftr-314	678	93	,	,	PUNCT
ftr-314	678	94	the	the	DET
ftr-314	678	95	taxpayer	taxpayer	NOUN
ftr-314	678	96	in	in	ADP
ftr-314	678	97	the	the	DET
ftr-314	678	98	prior	prior	ADJ
ftr-314	678	99	example	example	NOUN
ftr-314	678	100	who	who	PRON
ftr-314	678	101	took	take	VERB
ftr-314	678	102	his	his	PRON
ftr-314	678	103	family	family	NOUN
ftr-314	678	104	to	to	ADP
ftr-314	678	105	florida	florida	PROPN
ftr-314	678	106	and	and	CCONJ
ftr-314	678	107	deducted	deduct	VERB
ftr-314	678	108	his	his	PRON
ftr-314	678	109	travel	travel	NOUN
ftr-314	678	110	expenses	expense	NOUN
ftr-314	678	111	)	)	PUNCT
ftr-314	678	112	will	will	AUX
ftr-314	678	113	often	often	ADV
ftr-314	678	114	be	be	AUX
ftr-314	678	115	the	the	DET
ftr-314	678	116	very	very	ADV
ftr-314	678	117	112	112	NUM
ftr-314	678	118	.	.	PUNCT
ftr-314	679	1	irs	irs	PROPN
ftr-314	679	2	estimates	estimate	VERB
ftr-314	679	3	$	$	SYM
ftr-314	679	4	450	450	NUM
ftr-314	679	5	billion	billion	NUM
ftr-314	679	6	gross	gross	ADJ
ftr-314	679	7	tax	tax	NOUN
ftr-314	679	8	gap	gap	NOUN
ftr-314	679	9	for	for	ADP
ftr-314	679	10	2006	2006	NUM
ftr-314	679	11	,	,	PUNCT
ftr-314	679	12	2012	2012	NUM
ftr-314	679	13	tax	tax	NOUN
ftr-314	679	14	notes	note	NOUN
ftr-314	679	15	today	today	NOUN
ftr-314	679	16	5	5	NUM
ftr-314	679	17	-	-	SYM
ftr-314	679	18	51	51	NUM
ftr-314	679	19	.	.	NOUN
ftr-314	679	20	113	113	NUM
ftr-314	679	21	.	.	PUNCT
ftr-314	680	1	see	see	VERB
ftr-314	680	2	supra	supra	PROPN
ftr-314	680	3	notes	note	NOUN
ftr-314	680	4	89–91	89–91	NUM
ftr-314	680	5	and	and	CCONJ
ftr-314	680	6	accompanying	accompany	VERB
ftr-314	680	7	text	text	NOUN
ftr-314	680	8	.	.	PUNCT
ftr-314	681	1	114	114	NUM
ftr-314	681	2	.	.	PUNCT
ftr-314	682	1	see	see	VERB
ftr-314	682	2	ridgeley	ridgeley	NOUN
ftr-314	682	3	a.	a.	PROPN
ftr-314	682	4	scott	scott	PROPN
ftr-314	682	5	,	,	PUNCT
ftr-314	682	6	reimbursed	reimburse	VERB
ftr-314	682	7	employee	employee	NOUN
ftr-314	682	8	expenses	expense	NOUN
ftr-314	682	9	:	:	PUNCT
ftr-314	682	10	new	new	ADJ
ftr-314	682	11	tales	tale	NOUN
ftr-314	682	12	from	from	ADP
ftr-314	682	13	the	the	DET
ftr-314	682	14	grimm	grimm	NOUN
ftr-314	682	15	brothers	brother	NOUN
ftr-314	682	16	,	,	PUNCT
ftr-314	682	17	28	28	NUM
ftr-314	682	18	willamette	willamette	PROPN
ftr-314	682	19	l.	l.	PROPN
ftr-314	682	20	rev	rev	PROPN
ftr-314	682	21	.	.	PROPN
ftr-314	682	22	1	1	NUM
ftr-314	682	23	,	,	PUNCT
ftr-314	682	24	8	8	NUM
ftr-314	682	25	(	(	PUNCT
ftr-314	682	26	1991	1991	NUM
ftr-314	682	27	)	)	PUNCT
ftr-314	683	1	[	[	X
ftr-314	683	2	hereinafter	hereinafter	NOUN
ftr-314	683	3	scott	scott	PROPN
ftr-314	683	4	,	,	PUNCT
ftr-314	683	5	reimbursed	reimburse	VERB
ftr-314	683	6	employee	employee	NOUN
ftr-314	683	7	expenses	expense	NOUN
ftr-314	683	8	]	]	PUNCT
ftr-314	683	9	(	(	PUNCT
ftr-314	683	10	explaining	explain	VERB
ftr-314	683	11	how	how	SCONJ
ftr-314	683	12	time	time	NOUN
ftr-314	683	13	intensive	intensive	ADJ
ftr-314	683	14	irs	irs	PROPN
ftr-314	683	15	audits	audits	NOUN
ftr-314	683	16	involving	involve	VERB
ftr-314	683	17	travel	travel	NOUN
ftr-314	683	18	and	and	CCONJ
ftr-314	683	19	entertainment	entertainment	NOUN
ftr-314	683	20	expenses	expense	NOUN
ftr-314	683	21	tend	tend	VERB
ftr-314	683	22	to	to	PART
ftr-314	683	23	be	be	AUX
ftr-314	683	24	)	)	PUNCT
ftr-314	683	25	.	.	PUNCT
ftr-314	684	1	115	115	NUM
ftr-314	684	2	.	.	PUNCT
ftr-314	685	1	u.s	u.s	PROPN
ftr-314	685	2	.	.	PROPN
ftr-314	685	3	gov’t	gov’t	PROPN
ftr-314	685	4	accountability	accountability	NOUN
ftr-314	685	5	office	office	NOUN
ftr-314	685	6	,	,	PUNCT
ftr-314	685	7	gao-08	gao-08	NOUN
ftr-314	685	8	-	-	PUNCT
ftr-314	685	9	620	620	NUM
ftr-314	685	10	t	t	NOUN
ftr-314	685	11	,	,	PUNCT
ftr-314	685	12	internal	internal	ADJ
ftr-314	685	13	revenue	revenue	NOUN
ftr-314	685	14	service	service	NOUN
ftr-314	685	15	:	:	PUNCT
ftr-314	685	16	assessment	assessment	NOUN
ftr-314	685	17	of	of	ADP
ftr-314	685	18	the	the	DET
ftr-314	685	19	2009	2009	NUM
ftr-314	685	20	budget	budget	NOUN
ftr-314	685	21	request	request	NOUN
ftr-314	685	22	10	10	NUM
ftr-314	685	23	n.14	n.14	PROPN
ftr-314	685	24	(	(	PUNCT
ftr-314	685	25	2008	2008	NUM
ftr-314	685	26	)	)	PUNCT
ftr-314	685	27	,	,	PUNCT
ftr-314	685	28	http://www.gao.gov/new.items/d08620t.pdf	http://www.gao.gov/new.items/d08620t.pdf	NOUN
ftr-314	685	29	(	(	PUNCT
ftr-314	685	30	“	"	PUNCT
ftr-314	685	31	in	in	ADP
ftr-314	685	32	fy	fy	PROPN
ftr-314	685	33	2007	2007	NUM
ftr-314	685	34	correspondence	correspondence	NOUN
ftr-314	685	35	audits	audit	NOUN
ftr-314	685	36	took	take	VERB
ftr-314	685	37	,	,	PUNCT
ftr-314	685	38	on	on	ADP
ftr-314	685	39	average	average	ADJ
ftr-314	685	40	,	,	PUNCT
ftr-314	685	41	1.4	1.4	NUM
ftr-314	685	42	hours	hour	NOUN
ftr-314	685	43	to	to	PART
ftr-314	685	44	conduct	conduct	VERB
ftr-314	685	45	compared	compare	VERB
ftr-314	685	46	to	to	ADP
ftr-314	685	47	the	the	DET
ftr-314	685	48	30.8	30.8	NUM
ftr-314	685	49	-	-	PUNCT
ftr-314	685	50	hour	hour	NOUN
ftr-314	685	51	average	average	NOUN
ftr-314	685	52	for	for	ADP
ftr-314	685	53	field	field	NOUN
ftr-314	685	54	audits	audits	NOUN
ftr-314	685	55	done	do	VERB
ftr-314	685	56	at	at	ADP
ftr-314	685	57	taxpayers	taxpayer	NOUN
ftr-314	685	58	’	’	PART
ftr-314	685	59	locations	location	NOUN
ftr-314	685	60	and	and	CCONJ
ftr-314	685	61	the	the	DET
ftr-314	685	62	7.8	7.8	NUM
ftr-314	685	63	-	-	PUNCT
ftr-314	685	64	hour	hour	NOUN
ftr-314	685	65	average	average	NOUN
ftr-314	685	66	for	for	ADP
ftr-314	685	67	field	field	NOUN
ftr-314	685	68	audits	audits	NOUN
ftr-314	685	69	done	do	VERB
ftr-314	685	70	at	at	ADP
ftr-314	685	71	irs	irs	PROPN
ftr-314	685	72	offices	office	NOUN
ftr-314	685	73	”	"	PUNCT
ftr-314	685	74	)	)	PUNCT
ftr-314	685	75	.	.	PUNCT
ftr-314	686	1	116	116	X
ftr-314	686	2	.	.	PUNCT
ftr-314	687	1	see	see	VERB
ftr-314	687	2	,	,	PUNCT
ftr-314	687	3	e.g.	e.g.	ADV
ftr-314	687	4	,	,	PUNCT
ftr-314	687	5	peoples	people	NOUN
ftr-314	687	6	life	life	NOUN
ftr-314	687	7	ins	ins	PROPN
ftr-314	687	8	.	.	PUNCT
ftr-314	687	9	co.	co.	PROPN
ftr-314	687	10	v.	v.	PROPN
ftr-314	687	11	united	united	PROPN
ftr-314	687	12	states	states	PROPN
ftr-314	687	13	,	,	PUNCT
ftr-314	687	14	373	373	NUM
ftr-314	687	15	f.2d	f.2d	ADP
ftr-314	687	16	924	924	NUM
ftr-314	687	17	(	(	PUNCT
ftr-314	687	18	ct	ct	PROPN
ftr-314	687	19	.	.	PUNCT
ftr-314	687	20	cl	cl	NOUN
ftr-314	687	21	.	.	PROPN
ftr-314	687	22	1967	1967	NUM
ftr-314	687	23	)	)	PUNCT
ftr-314	687	24	(	(	PUNCT
ftr-314	687	25	employer	employer	NOUN
ftr-314	687	26	has	have	VERB
ftr-314	687	27	liability	liability	NOUN
ftr-314	687	28	for	for	ADP
ftr-314	687	29	its	its	PRON
ftr-314	687	30	failure	failure	NOUN
ftr-314	687	31	to	to	PART
ftr-314	687	32	withhold	withhold	VERB
ftr-314	687	33	on	on	ADP
ftr-314	687	34	taxable	taxable	ADJ
ftr-314	687	35	wages	wage	NOUN
ftr-314	687	36	)	)	PUNCT
ftr-314	687	37	;	;	PUNCT
ftr-314	687	38	acacia	acacia	NOUN
ftr-314	687	39	mut	mut	PROPN
ftr-314	687	40	.	.	PUNCT
ftr-314	688	1	life	life	NOUN
ftr-314	688	2	ins	ins	PROPN
ftr-314	688	3	.	.	PUNCT
ftr-314	688	4	co.	co.	PROPN
ftr-314	688	5	v.	v.	PROPN
ftr-314	688	6	united	united	PROPN
ftr-314	688	7	states	states	PROPN
ftr-314	688	8	,	,	PUNCT
ftr-314	688	9	272	272	NUM
ftr-314	688	10	f.	f.	PROPN
ftr-314	688	11	supp	supp	PROPN
ftr-314	688	12	.	.	PUNCT
ftr-314	689	1	188	188	NUM
ftr-314	689	2	(	(	PUNCT
ftr-314	689	3	d.	d.	PROPN
ftr-314	689	4	md	md	PROPN
ftr-314	689	5	.	.	PROPN
ftr-314	689	6	1967	1967	NUM
ftr-314	689	7	)	)	PUNCT
ftr-314	689	8	(	(	PUNCT
ftr-314	689	9	same	same	ADJ
ftr-314	689	10	)	)	PUNCT
ftr-314	689	11	.	.	PUNCT
ftr-314	690	1	2013	2013	NUM
ftr-314	690	2	]	]	PUNCT
ftr-314	690	3	the	the	DET
ftr-314	690	4	internal	internal	PROPN
ftr-314	690	5	revenue	revenue	NOUN
ftr-314	690	6	code	code	NOUN
ftr-314	690	7	and	and	CCONJ
ftr-314	690	8	automobiles	automobile	VERB
ftr-314	690	9	447	447	NUM
ftr-314	690	10	same	same	ADJ
ftr-314	690	11	people	people	NOUN
ftr-314	690	12	who	who	PRON
ftr-314	690	13	bear	bear	VERB
ftr-314	690	14	the	the	DET
ftr-314	690	15	associated	associated	ADJ
ftr-314	690	16	costs	cost	NOUN
ftr-314	690	17	of	of	ADP
ftr-314	690	18	the	the	DET
ftr-314	690	19	audit	audit	NOUN
ftr-314	690	20	.	.	PUNCT
ftr-314	691	1	more	more	ADV
ftr-314	691	2	specifically	specifically	ADV
ftr-314	691	3	,	,	PUNCT
ftr-314	691	4	employers	employer	NOUN
ftr-314	691	5	will	will	AUX
ftr-314	691	6	pass	pass	VERB
ftr-314	691	7	the	the	DET
ftr-314	691	8	burden	burden	NOUN
ftr-314	691	9	of	of	ADP
ftr-314	691	10	the	the	DET
ftr-314	691	11	additional	additional	ADJ
ftr-314	691	12	taxes	taxis	NOUN
ftr-314	691	13	resulting	result	VERB
ftr-314	691	14	from	from	ADP
ftr-314	691	15	the	the	DET
ftr-314	691	16	irs	irs	PROPN
ftr-314	691	17	audit	audit	NOUN
ftr-314	691	18	squarely	squarely	ADV
ftr-314	691	19	upon	upon	SCONJ
ftr-314	691	20	those	those	DET
ftr-314	691	21	employees	employee	NOUN
ftr-314	691	22	whom	whom	PRON
ftr-314	691	23	directly	directly	ADV
ftr-314	691	24	benefited	benefit	VERB
ftr-314	691	25	from	from	ADP
ftr-314	691	26	such	such	ADJ
ftr-314	691	27	mischaracterizations	mischaracterization	NOUN
ftr-314	691	28	in	in	ADP
ftr-314	691	29	the	the	DET
ftr-314	691	30	form	form	NOUN
ftr-314	691	31	of	of	ADP
ftr-314	691	32	reduced	reduce	VERB
ftr-314	691	33	salaries	salary	NOUN
ftr-314	691	34	,	,	PUNCT
ftr-314	691	35	bonuses	bonus	NOUN
ftr-314	691	36	,	,	PUNCT
ftr-314	691	37	and	and	CCONJ
ftr-314	691	38	the	the	DET
ftr-314	691	39	like	like	ADJ
ftr-314	691	40	.	.	PUNCT
ftr-314	692	1	on	on	ADP
ftr-314	692	2	a	a	DET
ftr-314	692	3	final	final	ADJ
ftr-314	692	4	note	note	NOUN
ftr-314	692	5	,	,	PUNCT
ftr-314	692	6	with	with	ADP
ftr-314	692	7	its	its	PRON
ftr-314	692	8	limited	limited	ADJ
ftr-314	692	9	budget	budget	NOUN
ftr-314	692	10	,	,	PUNCT
ftr-314	692	11	the	the	DET
ftr-314	692	12	irs	irs	PROPN
ftr-314	692	13	must	must	AUX
ftr-314	692	14	choose	choose	VERB
ftr-314	692	15	whom	whom	PRON
ftr-314	692	16	to	to	PART
ftr-314	692	17	audit	audit	VERB
ftr-314	692	18	,	,	PUNCT
ftr-314	692	19	based	base	VERB
ftr-314	692	20	at	at	ADP
ftr-314	692	21	least	least	ADJ
ftr-314	692	22	in	in	ADP
ftr-314	692	23	part	part	NOUN
ftr-314	692	24	on	on	ADP
ftr-314	692	25	predicted	predict	VERB
ftr-314	692	26	revenue	revenue	NOUN
ftr-314	692	27	yields	yield	NOUN
ftr-314	692	28	.	.	PUNCT
ftr-314	693	1	more	more	ADV
ftr-314	693	2	specifically	specifically	ADV
ftr-314	693	3	,	,	PUNCT
ftr-314	693	4	the	the	DET
ftr-314	693	5	irs	irs	PROPN
ftr-314	693	6	uses	use	VERB
ftr-314	693	7	the	the	DET
ftr-314	693	8	results	result	NOUN
ftr-314	693	9	of	of	ADP
ftr-314	693	10	its	its	PRON
ftr-314	693	11	previous	previous	ADJ
ftr-314	693	12	experience	experience	NOUN
ftr-314	693	13	with	with	ADP
ftr-314	693	14	audited	audit	VERB
ftr-314	693	15	tax	tax	NOUN
ftr-314	693	16	returns	return	NOUN
ftr-314	693	17	to	to	PART
ftr-314	693	18	devise	devise	VERB
ftr-314	693	19	a	a	DET
ftr-314	693	20	formula	formula	NOUN
ftr-314	693	21	called	call	VERB
ftr-314	693	22	the	the	DET
ftr-314	693	23	“	"	PUNCT
ftr-314	693	24	discriminant	discriminant	ADJ
ftr-314	693	25	index	index	NOUN
ftr-314	693	26	function	function	NOUN
ftr-314	693	27	”	"	PUNCT
ftr-314	693	28	(	(	PUNCT
ftr-314	693	29	dif	dif	ADV
ftr-314	693	30	)	)	PUNCT
ftr-314	693	31	that	that	PRON
ftr-314	693	32	determines	determine	VERB
ftr-314	693	33	which	which	DET
ftr-314	693	34	tax	tax	NOUN
ftr-314	693	35	returns	return	NOUN
ftr-314	693	36	to	to	ADP
ftr-314	693	37	audit	audit	NOUN
ftr-314	693	38	based	base	VERB
ftr-314	693	39	upon	upon	SCONJ
ftr-314	693	40	historical	historical	ADJ
ftr-314	693	41	tax	tax	NOUN
ftr-314	693	42	return	return	NOUN
ftr-314	693	43	reporting	report	VERB
ftr-314	693	44	patterns.117	patterns.117	VERB
ftr-314	693	45	this	this	DET
ftr-314	693	46	formula	formula	NOUN
ftr-314	693	47	estimates	estimate	VERB
ftr-314	693	48	a	a	DET
ftr-314	693	49	“	"	PUNCT
ftr-314	693	50	dif	dif	X
ftr-314	693	51	score	score	NOUN
ftr-314	693	52	”	"	PUNCT
ftr-314	693	53	for	for	ADP
ftr-314	693	54	each	each	DET
ftr-314	693	55	tax	tax	NOUN
ftr-314	693	56	return	return	NOUN
ftr-314	693	57	,	,	PUNCT
ftr-314	693	58	with	with	ADP
ftr-314	693	59	a	a	DET
ftr-314	693	60	higher	high	ADJ
ftr-314	693	61	dif	dif	X
ftr-314	693	62	score	score	NOUN
ftr-314	693	63	indicative	indicative	ADJ
ftr-314	693	64	of	of	ADP
ftr-314	693	65	a	a	DET
ftr-314	693	66	tax	tax	NOUN
ftr-314	693	67	return	return	NOUN
ftr-314	693	68	with	with	ADP
ftr-314	693	69	a	a	DET
ftr-314	693	70	higher	high	ADJ
ftr-314	693	71	likelihood	likelihood	NOUN
ftr-314	693	72	of	of	ADP
ftr-314	693	73	additional	additional	ADJ
ftr-314	693	74	tax	tax	NOUN
ftr-314	693	75	assessments	assessment	NOUN
ftr-314	693	76	in	in	ADP
ftr-314	693	77	excess	excess	NOUN
ftr-314	693	78	of	of	ADP
ftr-314	693	79	audit	audit	NOUN
ftr-314	693	80	costs	cost	NOUN
ftr-314	693	81	.	.	PUNCT
ftr-314	694	1	these	these	DET
ftr-314	694	2	dif	dif	PROPN
ftr-314	694	3	scores	score	NOUN
ftr-314	694	4	lie	lie	VERB
ftr-314	694	5	behind	behind	ADP
ftr-314	694	6	the	the	DET
ftr-314	694	7	so	so	ADV
ftr-314	694	8	-	-	PUNCT
ftr-314	694	9	called	call	VERB
ftr-314	694	10	“	"	PUNCT
ftr-314	694	11	audit	audit	NOUN
ftr-314	694	12	flags	flag	NOUN
ftr-314	694	13	:	:	PUNCT
ftr-314	694	14	”	"	PUNCT
ftr-314	694	15	individuals	individual	NOUN
ftr-314	694	16	who	who	PRON
ftr-314	694	17	deviate	deviate	VERB
ftr-314	694	18	from	from	ADP
ftr-314	694	19	the	the	DET
ftr-314	694	20	average	average	ADJ
ftr-314	694	21	behavior	behavior	NOUN
ftr-314	694	22	of	of	ADP
ftr-314	694	23	their	their	PRON
ftr-314	694	24	assigned	assign	VERB
ftr-314	694	25	cohort	cohort	NOUN
ftr-314	694	26	indicate	indicate	VERB
ftr-314	694	27	possible	possible	ADJ
ftr-314	694	28	low	low	ADJ
ftr-314	694	29	compliance	compliance	NOUN
ftr-314	694	30	and	and	CCONJ
ftr-314	694	31	suggest	suggest	VERB
ftr-314	694	32	an	an	DET
ftr-314	694	33	audit	audit	NOUN
ftr-314	694	34	response	response	NOUN
ftr-314	694	35	may	may	AUX
ftr-314	694	36	be	be	AUX
ftr-314	694	37	in	in	ADP
ftr-314	694	38	order	order	NOUN
ftr-314	694	39	.	.	PUNCT
ftr-314	695	1	the	the	DET
ftr-314	695	2	irs	irs	PROPN
ftr-314	695	3	does	do	AUX
ftr-314	695	4	not	not	PART
ftr-314	695	5	reveal	reveal	VERB
ftr-314	695	6	the	the	DET
ftr-314	695	7	details	detail	NOUN
ftr-314	695	8	of	of	ADP
ftr-314	695	9	this	this	DET
ftr-314	695	10	audit	audit	NOUN
ftr-314	695	11	rule	rule	NOUN
ftr-314	695	12	,	,	PUNCT
ftr-314	695	13	but	but	CCONJ
ftr-314	695	14	many	many	ADJ
ftr-314	695	15	tax	tax	NOUN
ftr-314	695	16	professionals	professional	NOUN
ftr-314	695	17	routinely	routinely	ADV
ftr-314	695	18	publish	publish	VERB
ftr-314	695	19	guides	guide	NOUN
ftr-314	695	20	that	that	PRON
ftr-314	695	21	provide	provide	VERB
ftr-314	695	22	information	information	NOUN
ftr-314	695	23	about	about	ADP
ftr-314	695	24	which	which	DET
ftr-314	695	25	deductions	deduction	NOUN
ftr-314	695	26	(	(	PUNCT
ftr-314	695	27	and	and	CCONJ
ftr-314	695	28	other	other	ADJ
ftr-314	695	29	reporting	reporting	NOUN
ftr-314	695	30	strategies	strategy	NOUN
ftr-314	695	31	)	)	PUNCT
ftr-314	695	32	they	they	PRON
ftr-314	695	33	believe	believe	VERB
ftr-314	695	34	are	be	AUX
ftr-314	695	35	allowed	allow	VERB
ftr-314	695	36	and	and	CCONJ
ftr-314	695	37	which	which	PRON
ftr-314	695	38	they	they	PRON
ftr-314	695	39	think	think	VERB
ftr-314	695	40	are	be	AUX
ftr-314	695	41	likely	likely	ADJ
ftr-314	695	42	to	to	PART
ftr-314	695	43	be	be	AUX
ftr-314	695	44	challenged.118	challenged.118	VERB
ftr-314	695	45	irs	irs	PROPN
ftr-314	695	46	audits	audits	NOUN
ftr-314	695	47	based	base	VERB
ftr-314	695	48	upon	upon	SCONJ
ftr-314	695	49	a	a	DET
ftr-314	695	50	tax	tax	NOUN
ftr-314	695	51	return	return	NOUN
ftr-314	695	52	’s	’s	PART
ftr-314	695	53	dif	dif	X
ftr-314	695	54	score	score	NOUN
ftr-314	695	55	generate	generate	VERB
ftr-314	695	56	significantly	significantly	ADV
ftr-314	695	57	more	more	ADV
ftr-314	695	58	additional	additional	ADJ
ftr-314	695	59	assessments	assessment	NOUN
ftr-314	695	60	than	than	ADP
ftr-314	695	61	purely	purely	ADV
ftr-314	695	62	random	random	ADJ
ftr-314	695	63	tax	tax	NOUN
ftr-314	695	64	audits	audits	NOUN
ftr-314	695	65	;	;	PUNCT
ftr-314	695	66	117	117	NUM
ftr-314	695	67	.	.	PUNCT
ftr-314	696	1	see	see	VERB
ftr-314	696	2	u.s	u.s	PROPN
ftr-314	696	3	.	.	PROPN
ftr-314	696	4	gen	gen	PROPN
ftr-314	696	5	.	.	PROPN
ftr-314	696	6	accounting	accounting	PROPN
ftr-314	696	7	office	office	PROPN
ftr-314	696	8	,	,	PUNCT
ftr-314	696	9	how	how	SCONJ
ftr-314	696	10	the	the	DET
ftr-314	696	11	internal	internal	ADJ
ftr-314	696	12	revenue	revenue	NOUN
ftr-314	696	13	service	service	NOUN
ftr-314	696	14	selects	select	VERB
ftr-314	696	15	individual	individual	ADJ
ftr-314	696	16	income	income	NOUN
ftr-314	696	17	tax	tax	NOUN
ftr-314	696	18	returns	return	NOUN
ftr-314	696	19	for	for	ADP
ftr-314	696	20	audit	audit	NOUN
ftr-314	696	21	.	.	PUNCT
ftr-314	697	1	report	report	NOUN
ftr-314	697	2	to	to	ADP
ftr-314	697	3	the	the	DET
ftr-314	697	4	joint	joint	ADJ
ftr-314	697	5	committee	committee	NOUN
ftr-314	697	6	on	on	ADP
ftr-314	697	7	internal	internal	ADJ
ftr-314	697	8	revenue	revenue	NOUN
ftr-314	697	9	taxation	taxation	NOUN
ftr-314	697	10	,	,	PUNCT
ftr-314	697	11	congress	congress	PROPN
ftr-314	697	12	of	of	ADP
ftr-314	697	13	the	the	DET
ftr-314	697	14	united	united	PROPN
ftr-314	697	15	states	states	PROPN
ftr-314	697	16	(	(	PUNCT
ftr-314	697	17	1976	1976	NUM
ftr-314	697	18	)	)	PUNCT
ftr-314	697	19	.	.	PUNCT
ftr-314	698	1	118	118	NUM
ftr-314	698	2	.	.	PUNCT
ftr-314	699	1	tax	tax	NOUN
ftr-314	699	2	professionals	professional	NOUN
ftr-314	699	3	have	have	AUX
ftr-314	699	4	long	long	ADV
ftr-314	699	5	recognized	recognize	VERB
ftr-314	699	6	the	the	DET
ftr-314	699	7	broad	broad	ADJ
ftr-314	699	8	outlines	outline	NOUN
ftr-314	699	9	of	of	ADP
ftr-314	699	10	the	the	DET
ftr-314	699	11	irs	irs	PROPN
ftr-314	699	12	audit	audit	NOUN
ftr-314	699	13	process	process	NOUN
ftr-314	699	14	.	.	PUNCT
ftr-314	700	1	nearly	nearly	ADV
ftr-314	700	2	every	every	PRON
ftr-314	700	3	year	year	NOUN
ftr-314	700	4	,	,	PUNCT
ftr-314	700	5	especially	especially	ADV
ftr-314	700	6	around	around	ADP
ftr-314	700	7	april	april	PROPN
ftr-314	700	8	15th	15th	NOUN
ftr-314	700	9	,	,	PUNCT
ftr-314	700	10	articles	article	NOUN
ftr-314	700	11	and	and	CCONJ
ftr-314	700	12	books	book	NOUN
ftr-314	700	13	appear	appear	VERB
ftr-314	700	14	with	with	ADP
ftr-314	700	15	titles	title	NOUN
ftr-314	700	16	such	such	ADJ
ftr-314	700	17	as	as	ADP
ftr-314	700	18	“	"	PUNCT
ftr-314	700	19	how	how	SCONJ
ftr-314	700	20	to	to	PART
ftr-314	700	21	avoid	avoid	VERB
ftr-314	700	22	a	a	DET
ftr-314	700	23	tax	tax	NOUN
ftr-314	700	24	audit	audit	NOUN
ftr-314	700	25	,	,	PUNCT
ftr-314	700	26	”	"	PUNCT
ftr-314	700	27	most	most	ADJ
ftr-314	700	28	arguing	argue	VERB
ftr-314	700	29	that	that	SCONJ
ftr-314	700	30	taxpayers	taxpayer	NOUN
ftr-314	700	31	should	should	AUX
ftr-314	700	32	try	try	VERB
ftr-314	700	33	to	to	PART
ftr-314	700	34	avoid	avoid	VERB
ftr-314	700	35	waving	wave	VERB
ftr-314	700	36	a	a	DET
ftr-314	700	37	red	red	ADJ
ftr-314	700	38	flag	flag	NOUN
ftr-314	700	39	in	in	ADP
ftr-314	700	40	front	front	NOUN
ftr-314	700	41	of	of	ADP
ftr-314	700	42	the	the	DET
ftr-314	700	43	irs	irs	PROPN
ftr-314	700	44	.	.	PUNCT
ftr-314	701	1	for	for	ADP
ftr-314	701	2	example	example	NOUN
ftr-314	701	3	,	,	PUNCT
ftr-314	701	4	one	one	NUM
ftr-314	701	5	professor	professor	NOUN
ftr-314	701	6	argues	argue	VERB
ftr-314	701	7	that	that	SCONJ
ftr-314	701	8	large	large	ADJ
ftr-314	701	9	deductions	deduction	NOUN
ftr-314	701	10	relative	relative	ADJ
ftr-314	701	11	to	to	ADP
ftr-314	701	12	income	income	NOUN
ftr-314	701	13	increase	increase	VERB
ftr-314	701	14	the	the	DET
ftr-314	701	15	likelihood	likelihood	NOUN
ftr-314	701	16	of	of	ADP
ftr-314	701	17	an	an	DET
ftr-314	701	18	audit	audit	NOUN
ftr-314	701	19	,	,	PUNCT
ftr-314	701	20	with	with	ADP
ftr-314	701	21	over	over	ADP
ftr-314	701	22	ninety	ninety	NUM
ftr-314	701	23	percent	percent	NOUN
ftr-314	701	24	of	of	ADP
ftr-314	701	25	all	all	DET
ftr-314	701	26	audits	audits	NOUN
ftr-314	701	27	triggered	trigger	VERB
ftr-314	701	28	by	by	ADP
ftr-314	701	29	the	the	DET
ftr-314	701	30	size	size	NOUN
ftr-314	701	31	of	of	ADP
ftr-314	701	32	deductions	deduction	NOUN
ftr-314	701	33	relative	relative	ADJ
ftr-314	701	34	to	to	ADP
ftr-314	701	35	income	income	NOUN
ftr-314	701	36	.	.	PUNCT
ftr-314	702	1	amir	amir	PROPN
ftr-314	702	2	d.	d.	PROPN
ftr-314	702	3	aczel	aczel	PROPN
ftr-314	702	4	,	,	PUNCT
ftr-314	702	5	how	how	SCONJ
ftr-314	702	6	to	to	PART
ftr-314	702	7	beat	beat	VERB
ftr-314	702	8	the	the	DET
ftr-314	702	9	i.r.s	i.r.	NOUN
ftr-314	702	10	.	.	PUNCT
ftr-314	703	1	at	at	ADP
ftr-314	703	2	its	its	PRON
ftr-314	703	3	own	own	ADJ
ftr-314	703	4	game	game	NOUN
ftr-314	703	5	:	:	PUNCT
ftr-314	703	6	strategies	strategy	NOUN
ftr-314	703	7	to	to	PART
ftr-314	703	8	avoid	avoid	VERB
ftr-314	703	9	–	–	PUNCT
ftr-314	703	10	and	and	CCONJ
ftr-314	703	11	fight	fight	NOUN
ftr-314	703	12	–	–	PUNCT
ftr-314	703	13	an	an	DET
ftr-314	703	14	audit	audit	NOUN
ftr-314	703	15	(	(	PUNCT
ftr-314	703	16	1995	1995	NUM
ftr-314	703	17	)	)	PUNCT
ftr-314	703	18	.	.	PUNCT
ftr-314	704	1	professor	professor	NOUN
ftr-314	704	2	aczel	aczel	VERB
ftr-314	704	3	claims	claim	VERB
ftr-314	704	4	that	that	SCONJ
ftr-314	704	5	his	his	PRON
ftr-314	704	6	analysis	analysis	NOUN
ftr-314	704	7	shows	show	VERB
ftr-314	704	8	that	that	SCONJ
ftr-314	704	9	the	the	DET
ftr-314	704	10	audit	audit	NOUN
ftr-314	704	11	probability	probability	NOUN
ftr-314	704	12	goes	go	VERB
ftr-314	704	13	up	up	ADP
ftr-314	704	14	significantly	significantly	ADV
ftr-314	704	15	when	when	SCONJ
ftr-314	704	16	deductions	deduction	NOUN
ftr-314	704	17	are	be	AUX
ftr-314	704	18	between	between	ADP
ftr-314	704	19	thirty	thirty	NUM
ftr-314	704	20	-	-	PUNCT
ftr-314	704	21	five	five	NUM
ftr-314	704	22	and	and	CCONJ
ftr-314	704	23	forty	forty	NUM
ftr-314	704	24	-	-	PUNCT
ftr-314	704	25	four	four	NUM
ftr-314	704	26	percent	percent	NOUN
ftr-314	704	27	of	of	ADP
ftr-314	704	28	adjusted	adjust	VERB
ftr-314	704	29	gross	gross	ADJ
ftr-314	704	30	income	income	NOUN
ftr-314	704	31	and	and	CCONJ
ftr-314	704	32	that	that	SCONJ
ftr-314	704	33	a	a	DET
ftr-314	704	34	ratio	ratio	NOUN
ftr-314	704	35	in	in	ADP
ftr-314	704	36	excess	excess	NOUN
ftr-314	704	37	of	of	ADP
ftr-314	704	38	forty	forty	NUM
ftr-314	704	39	-	-	PUNCT
ftr-314	704	40	four	four	NUM
ftr-314	704	41	percent	percent	NOUN
ftr-314	704	42	is	be	AUX
ftr-314	704	43	almost	almost	ADV
ftr-314	704	44	certain	certain	ADJ
ftr-314	704	45	to	to	PART
ftr-314	704	46	trigger	trigger	VERB
ftr-314	704	47	an	an	DET
ftr-314	704	48	audit	audit	NOUN
ftr-314	704	49	.	.	PUNCT
ftr-314	705	1	other	other	ADJ
ftr-314	705	2	,	,	PUNCT
ftr-314	705	3	more	more	ADV
ftr-314	705	4	specific	specific	ADJ
ftr-314	705	5	flags	flag	NOUN
ftr-314	705	6	identified	identify	VERB
ftr-314	705	7	by	by	ADP
ftr-314	705	8	tax	tax	NOUN
ftr-314	705	9	professionals	professional	NOUN
ftr-314	705	10	include	include	VERB
ftr-314	705	11	larger	large	ADJ
ftr-314	705	12	than	than	ADP
ftr-314	705	13	typical	typical	ADJ
ftr-314	705	14	medical	medical	ADJ
ftr-314	705	15	deductions	deduction	NOUN
ftr-314	705	16	,	,	PUNCT
ftr-314	705	17	mortgage	mortgage	NOUN
ftr-314	705	18	interest	interest	NOUN
ftr-314	705	19	deductions	deduction	NOUN
ftr-314	705	20	,	,	PUNCT
ftr-314	705	21	travel	travel	NOUN
ftr-314	705	22	and	and	CCONJ
ftr-314	705	23	entertainment	entertainment	NOUN
ftr-314	705	24	expenses	expense	NOUN
ftr-314	705	25	,	,	PUNCT
ftr-314	705	26	home	home	NOUN
ftr-314	705	27	office	office	NOUN
ftr-314	705	28	deductions	deduction	NOUN
ftr-314	705	29	,	,	PUNCT
ftr-314	705	30	charitable	charitable	ADJ
ftr-314	705	31	donations	donation	NOUN
ftr-314	705	32	,	,	PUNCT
ftr-314	705	33	dependent	dependent	ADJ
ftr-314	705	34	exemptions	exemption	NOUN
ftr-314	705	35	,	,	PUNCT
ftr-314	705	36	casualty	casualty	NOUN
ftr-314	705	37	losses	loss	NOUN
ftr-314	705	38	,	,	PUNCT
ftr-314	705	39	or	or	CCONJ
ftr-314	705	40	tax	tax	NOUN
ftr-314	705	41	shelter	shelter	NOUN
ftr-314	705	42	losses	loss	NOUN
ftr-314	705	43	.	.	PUNCT
ftr-314	706	1	websites	website	NOUN
ftr-314	706	2	are	be	AUX
ftr-314	706	3	widely	widely	ADV
ftr-314	706	4	available	available	ADJ
ftr-314	706	5	that	that	PRON
ftr-314	706	6	indicate	indicate	VERB
ftr-314	706	7	the	the	DET
ftr-314	706	8	levels	level	NOUN
ftr-314	706	9	of	of	ADP
ftr-314	706	10	itemized	itemize	VERB
ftr-314	706	11	deductions	deduction	NOUN
ftr-314	706	12	or	or	CCONJ
ftr-314	706	13	schedule	schedule	NOUN
ftr-314	706	14	c	c	NOUN
ftr-314	706	15	business	business	NOUN
ftr-314	706	16	expenses	expense	NOUN
ftr-314	706	17	relative	relative	ADJ
ftr-314	706	18	to	to	ADP
ftr-314	706	19	income	income	NOUN
ftr-314	706	20	that	that	PRON
ftr-314	706	21	make	make	VERB
ftr-314	706	22	a	a	DET
ftr-314	706	23	taxpayer	taxpayer	NOUN
ftr-314	706	24	“	"	PUNCT
ftr-314	706	25	unlikely	unlikely	ADJ
ftr-314	706	26	,	,	PUNCT
ftr-314	706	27	”	"	PUNCT
ftr-314	706	28	“	"	PUNCT
ftr-314	706	29	likely	likely	ADJ
ftr-314	706	30	,	,	PUNCT
ftr-314	706	31	”	"	PUNCT
ftr-314	706	32	or	or	CCONJ
ftr-314	706	33	“	"	PUNCT
ftr-314	706	34	almost	almost	ADV
ftr-314	706	35	certain	certain	ADJ
ftr-314	706	36	”	"	PUNCT
ftr-314	706	37	to	to	PART
ftr-314	706	38	be	be	AUX
ftr-314	706	39	flagged	flag	VERB
ftr-314	706	40	for	for	ADP
ftr-314	706	41	an	an	DET
ftr-314	706	42	audit	audit	NOUN
ftr-314	706	43	.	.	PUNCT
ftr-314	707	1	the	the	DET
ftr-314	707	2	basic	basic	ADJ
ftr-314	707	3	advice	advice	NOUN
ftr-314	707	4	of	of	ADP
ftr-314	707	5	these	these	DET
ftr-314	707	6	tax	tax	NOUN
ftr-314	707	7	professionals	professional	NOUN
ftr-314	707	8	is	be	AUX
ftr-314	707	9	quite	quite	ADV
ftr-314	707	10	simple	simple	ADJ
ftr-314	707	11	and	and	CCONJ
ftr-314	707	12	easily	easily	ADV
ftr-314	707	13	summarized	summarize	VERB
ftr-314	707	14	:	:	PUNCT
ftr-314	707	15	“	"	PUNCT
ftr-314	707	16	do	do	AUX
ftr-314	707	17	n’t	not	PART
ftr-314	707	18	be	be	AUX
ftr-314	707	19	different	different	ADJ
ftr-314	707	20	.	.	PUNCT
ftr-314	707	21	”	"	PUNCT
ftr-314	708	1	see	see	VERB
ftr-314	708	2	frederick	frederick	PROPN
ftr-314	708	3	w.	w.	PROPN
ftr-314	708	4	daily	daily	PROPN
ftr-314	708	5	,	,	PUNCT
ftr-314	708	6	stand	stand	VERB
ftr-314	708	7	up	up	ADP
ftr-314	708	8	to	to	ADP
ftr-314	708	9	the	the	DET
ftr-314	708	10	irs	irs	PROPN
ftr-314	708	11	(	(	PUNCT
ftr-314	708	12	1999	1999	NUM
ftr-314	708	13	)	)	PUNCT
ftr-314	708	14	;	;	PUNCT
ftr-314	709	1	julian	julian	PROPN
ftr-314	709	2	block	block	PROPN
ftr-314	709	3	,	,	PUNCT
ftr-314	709	4	julian	julian	PROPN
ftr-314	709	5	block	block	PROPN
ftr-314	709	6	’s	’s	PART
ftr-314	709	7	tax	tax	NOUN
ftr-314	709	8	avoidance	avoidance	NOUN
ftr-314	709	9	secrets	secret	NOUN
ftr-314	709	10	(	(	PUNCT
ftr-314	709	11	1996	1996	NUM
ftr-314	709	12	)	)	PUNCT
ftr-314	709	13	.	.	PUNCT
ftr-314	710	1	448	448	NUM
ftr-314	710	2	florida	florida	PROPN
ftr-314	710	3	tax	tax	NOUN
ftr-314	710	4	review	review	NOUN
ftr-314	710	5	[	[	X
ftr-314	710	6	vol	vol	NOUN
ftr-314	710	7	.	.	PUNCT
ftr-314	711	1	14:10	14:10	NUM
ftr-314	711	2	roughly	roughly	ADV
ftr-314	711	3	one	one	NUM
ftr-314	711	4	-	-	PUNCT
ftr-314	711	5	half	half	NOUN
ftr-314	711	6	of	of	ADP
ftr-314	711	7	all	all	PRON
ftr-314	711	8	audited	audit	VERB
ftr-314	711	9	returns	return	NOUN
ftr-314	711	10	in	in	ADP
ftr-314	711	11	the	the	DET
ftr-314	711	12	united	united	PROPN
ftr-314	711	13	states	state	NOUN
ftr-314	711	14	are	be	AUX
ftr-314	711	15	now	now	ADV
ftr-314	711	16	selected	select	VERB
ftr-314	711	17	by	by	ADP
ftr-314	711	18	this	this	DET
ftr-314	711	19	approach.119	approach.119	PROPN
ftr-314	711	20	unlike	unlike	ADP
ftr-314	711	21	items	item	NOUN
ftr-314	711	22	such	such	ADJ
ftr-314	711	23	as	as	ADP
ftr-314	711	24	robust	robust	ADJ
ftr-314	711	25	charitable	charitable	ADJ
ftr-314	711	26	deductions	deduction	NOUN
ftr-314	711	27	and	and	CCONJ
ftr-314	711	28	significant	significant	ADJ
ftr-314	711	29	paper	paper	NOUN
ftr-314	711	30	losses	loss	NOUN
ftr-314	711	31	(	(	PUNCT
ftr-314	711	32	i.e.	i.e.	X
ftr-314	711	33	,	,	PUNCT
ftr-314	711	34	commonplace	commonplace	ADJ
ftr-314	711	35	“	"	PUNCT
ftr-314	711	36	audit	audit	NOUN
ftr-314	711	37	flags	flag	NOUN
ftr-314	711	38	”	"	PUNCT
ftr-314	711	39	)	)	PUNCT
ftr-314	711	40	,	,	PUNCT
ftr-314	711	41	there	there	PRON
ftr-314	711	42	is	be	VERB
ftr-314	711	43	no	no	DET
ftr-314	711	44	data	datum	NOUN
ftr-314	711	45	indicating	indicate	VERB
ftr-314	711	46	that	that	SCONJ
ftr-314	711	47	automobile	automobile	NOUN
ftr-314	711	48	expenses	expense	NOUN
ftr-314	711	49	are	be	AUX
ftr-314	711	50	major	major	ADJ
ftr-314	711	51	determinants	determinant	NOUN
ftr-314	711	52	of	of	ADP
ftr-314	711	53	these	these	DET
ftr-314	711	54	dif	dif	NOUN
ftr-314	711	55	scores	score	NOUN
ftr-314	711	56	.	.	PUNCT
ftr-314	712	1	iv	iv	X
ftr-314	712	2	.	.	PUNCT
ftr-314	713	1	the	the	DET
ftr-314	713	2	receipt	receipt	NOUN
ftr-314	713	3	of	of	ADP
ftr-314	713	4	taxable	taxable	ADJ
ftr-314	713	5	fringe	fringe	NOUN
ftr-314	713	6	benefits	benefit	NOUN
ftr-314	713	7	,	,	PUNCT
ftr-314	713	8	noncompliance	noncompliance	NOUN
ftr-314	713	9	,	,	PUNCT
ftr-314	713	10	and	and	CCONJ
ftr-314	713	11	its	its	PRON
ftr-314	713	12	implications	implication	NOUN
ftr-314	713	13	having	having	AUX
ftr-314	713	14	explored	explore	VERB
ftr-314	713	15	why	why	SCONJ
ftr-314	713	16	and	and	CCONJ
ftr-314	713	17	how	how	SCONJ
ftr-314	713	18	taxpayers	taxpayer	NOUN
ftr-314	713	19	mischaracterize	mischaracterize	VERB
ftr-314	713	20	their	their	PRON
ftr-314	713	21	automobile	automobile	NOUN
ftr-314	713	22	expenses	expense	NOUN
ftr-314	713	23	,	,	PUNCT
ftr-314	713	24	it	it	PRON
ftr-314	713	25	is	be	AUX
ftr-314	713	26	important	important	ADJ
ftr-314	713	27	to	to	PART
ftr-314	713	28	realize	realize	VERB
ftr-314	713	29	that	that	SCONJ
ftr-314	713	30	taxpayer	taxpayer	NOUN
ftr-314	713	31	noncompliance	noncompliance	NOUN
ftr-314	713	32	likely	likely	ADV
ftr-314	713	33	does	do	AUX
ftr-314	713	34	not	not	PART
ftr-314	713	35	stop	stop	VERB
ftr-314	713	36	there	there	ADV
ftr-314	713	37	.	.	PUNCT
ftr-314	714	1	to	to	ADP
ftr-314	714	2	the	the	DET
ftr-314	714	3	contrary	contrary	NOUN
ftr-314	714	4	,	,	PUNCT
ftr-314	714	5	there	there	PRON
ftr-314	714	6	is	be	VERB
ftr-314	714	7	every	every	DET
ftr-314	714	8	reason	reason	NOUN
ftr-314	714	9	to	to	PART
ftr-314	714	10	assume	assume	VERB
ftr-314	714	11	that	that	SCONJ
ftr-314	714	12	if	if	SCONJ
ftr-314	714	13	the	the	DET
ftr-314	714	14	same	same	ADJ
ftr-314	714	15	conditions	condition	NOUN
ftr-314	714	16	are	be	AUX
ftr-314	714	17	present	present	ADJ
ftr-314	714	18	(	(	PUNCT
ftr-314	714	19	i.e.	i.e.	X
ftr-314	714	20	,	,	PUNCT
ftr-314	714	21	confusing	confusing	ADJ
ftr-314	714	22	rules	rule	NOUN
ftr-314	714	23	,	,	PUNCT
ftr-314	714	24	lack	lack	NOUN
ftr-314	714	25	of	of	ADP
ftr-314	714	26	thirdparty	thirdparty	NOUN
ftr-314	714	27	or	or	CCONJ
ftr-314	714	28	irs	irs	PROPN
ftr-314	714	29	oversight	oversight	NOUN
ftr-314	714	30	,	,	PUNCT
ftr-314	714	31	and	and	CCONJ
ftr-314	714	32	the	the	DET
ftr-314	714	33	absence	absence	NOUN
ftr-314	714	34	of	of	ADP
ftr-314	714	35	substantiation	substantiation	NOUN
ftr-314	714	36	requirements	requirement	NOUN
ftr-314	714	37	)	)	PUNCT
ftr-314	714	38	,	,	PUNCT
ftr-314	714	39	taxpayers	taxpayer	NOUN
ftr-314	714	40	will	will	AUX
ftr-314	714	41	mischaracterize	mischaracterize	VERB
ftr-314	714	42	the	the	DET
ftr-314	714	43	receipt	receipt	NOUN
ftr-314	714	44	of	of	ADP
ftr-314	714	45	other	other	ADJ
ftr-314	714	46	taxable	taxable	ADJ
ftr-314	714	47	fringe	fringe	NOUN
ftr-314	714	48	benefits	benefit	NOUN
ftr-314	714	49	as	as	ADV
ftr-314	714	50	well	well	ADV
ftr-314	714	51	.	.	PUNCT
ftr-314	715	1	several	several	ADJ
ftr-314	715	2	decades	decade	NOUN
ftr-314	715	3	ago	ago	ADV
ftr-314	715	4	many	many	ADJ
ftr-314	715	5	on	on	ADP
ftr-314	715	6	-	-	PUNCT
ftr-314	715	7	the	the	DET
ftr-314	715	8	-	-	PUNCT
ftr-314	715	9	job	job	NOUN
ftr-314	715	10	benefits	benefit	NOUN
ftr-314	715	11	(	(	PUNCT
ftr-314	715	12	aka	aka	ADV
ftr-314	715	13	fringe	fringe	NOUN
ftr-314	715	14	benefits	benefit	NOUN
ftr-314	715	15	)	)	PUNCT
ftr-314	715	16	that	that	PRON
ftr-314	715	17	employees	employee	NOUN
ftr-314	715	18	received	receive	VERB
ftr-314	715	19	were	be	AUX
ftr-314	715	20	generally	generally	ADV
ftr-314	715	21	considered	consider	VERB
ftr-314	715	22	nontaxable.120	nontaxable.120	ADV
ftr-314	715	23	however	however	ADV
ftr-314	715	24	,	,	PUNCT
ftr-314	715	25	as	as	SCONJ
ftr-314	715	26	these	these	DET
ftr-314	715	27	benefits	benefit	NOUN
ftr-314	715	28	increasingly	increasingly	ADV
ftr-314	715	29	substituted	substitute	VERB
ftr-314	715	30	for	for	ADP
ftr-314	715	31	taxable	taxable	ADJ
ftr-314	715	32	income	income	NOUN
ftr-314	715	33	and	and	CCONJ
ftr-314	715	34	the	the	DET
ftr-314	715	35	tax	tax	NOUN
ftr-314	715	36	base	base	NOUN
ftr-314	715	37	was	be	AUX
ftr-314	715	38	at	at	ADP
ftr-314	715	39	risk	risk	NOUN
ftr-314	715	40	of	of	ADP
ftr-314	715	41	erosion,121	erosion,121	PROPN
ftr-314	715	42	congress	congress	PROPN
ftr-314	715	43	took	take	VERB
ftr-314	715	44	note	note	NOUN
ftr-314	715	45	and	and	CCONJ
ftr-314	715	46	decided	decide	VERB
ftr-314	715	47	to	to	PART
ftr-314	715	48	curb	curb	VERB
ftr-314	715	49	these	these	DET
ftr-314	715	50	practices.122	practices.122	NOUN
ftr-314	715	51	in	in	ADP
ftr-314	715	52	1984	1984	NUM
ftr-314	715	53	,	,	PUNCT
ftr-314	715	54	congress	congress	PROPN
ftr-314	715	55	enacted	enact	VERB
ftr-314	715	56	code	code	NOUN
ftr-314	715	57	section	section	NOUN
ftr-314	715	58	132	132	NUM
ftr-314	715	59	,	,	PUNCT
ftr-314	715	60	which	which	PRON
ftr-314	715	61	specifically	specifically	ADV
ftr-314	715	62	delineated	delineate	VERB
ftr-314	715	63	those	those	DET
ftr-314	715	64	fringe	fringe	NOUN
ftr-314	715	65	benefits	benefit	NOUN
ftr-314	715	66	that	that	PRON
ftr-314	715	67	were	be	AUX
ftr-314	715	68	exempt	exempt	ADJ
ftr-314	715	69	from	from	ADP
ftr-314	715	70	tax;123	tax;123	NUM
ftr-314	715	71	by	by	ADP
ftr-314	715	72	default	default	NOUN
ftr-314	715	73	,	,	PUNCT
ftr-314	715	74	all	all	DET
ftr-314	715	75	other	other	ADJ
ftr-314	715	76	non	non	ADJ
ftr-314	715	77	-	-	ADJ
ftr-314	715	78	designated	designate	VERB
ftr-314	715	79	fringe	fringe	NOUN
ftr-314	715	80	benefits	benefit	NOUN
ftr-314	715	81	were	be	AUX
ftr-314	715	82	subject	subject	ADJ
ftr-314	715	83	to	to	ADP
ftr-314	715	84	income	income	NOUN
ftr-314	715	85	tax.124	tax.124	NOUN
ftr-314	715	86	119	119	NUM
ftr-314	715	87	.	.	PUNCT
ftr-314	716	1	see	see	VERB
ftr-314	716	2	u.s	u.s	PROPN
ftr-314	716	3	.	.	PROPN
ftr-314	716	4	gen	gen	PROPN
ftr-314	716	5	.	.	PROPN
ftr-314	716	6	accounting	accounting	PROPN
ftr-314	716	7	office	office	PROPN
ftr-314	716	8	,	,	PUNCT
ftr-314	716	9	gao	gao	PROPN
ftr-314	716	10	/	/	SYM
ftr-314	716	11	ggd-98	ggd-98	PROPN
ftr-314	716	12	-	-	PUNCT
ftr-314	716	13	40	40	NUM
ftr-314	716	14	,	,	PUNCT
ftr-314	716	15	tax	tax	NOUN
ftr-314	716	16	admin	admin	NOUN
ftr-314	716	17	.	.	PUNCT
ftr-314	716	18	:	:	PUNCT
ftr-314	716	19	irs	irs	PROPN
ftr-314	716	20	’	'	PUNCT
ftr-314	716	21	use	use	NOUN
ftr-314	716	22	of	of	ADP
ftr-314	716	23	random	random	ADJ
ftr-314	716	24	selection	selection	NOUN
ftr-314	716	25	in	in	ADP
ftr-314	716	26	choosing	choose	VERB
ftr-314	716	27	tax	tax	NOUN
ftr-314	716	28	returns	return	NOUN
ftr-314	716	29	for	for	ADP
ftr-314	716	30	audit	audit	NOUN
ftr-314	716	31	.	.	PUNCT
ftr-314	717	1	report	report	NOUN
ftr-314	717	2	to	to	ADP
ftr-314	717	3	the	the	DET
ftr-314	717	4	honorable	honorable	ADJ
ftr-314	717	5	paul	paul	PROPN
ftr-314	717	6	coverdell	coverdell	PROPN
ftr-314	717	7	,	,	PUNCT
ftr-314	717	8	u.	u.	PROPN
ftr-314	717	9	s.	s.	PROPN
ftr-314	717	10	senate	senate	PROPN
ftr-314	717	11	4–5	4–5	PROPN
ftr-314	717	12	(	(	PUNCT
ftr-314	717	13	1998	1998	NUM
ftr-314	717	14	)	)	PUNCT
ftr-314	717	15	;	;	PUNCT
ftr-314	717	16	see	see	VERB
ftr-314	717	17	also	also	ADV
ftr-314	717	18	united	united	PROPN
ftr-314	717	19	states	states	PROPN
ftr-314	717	20	gen	gen	PROPN
ftr-314	717	21	.	.	PROPN
ftr-314	717	22	accounting	accounting	PROPN
ftr-314	717	23	office	office	PROPN
ftr-314	717	24	,	,	PUNCT
ftr-314	717	25	gao	gao	PROPN
ftr-314	717	26	/	/	SYM
ftr-314	717	27	ggd-99	ggd-99	NOUN
ftr-314	717	28	-	-	PUNCT
ftr-314	717	29	30	30	NUM
ftr-314	717	30	,	,	PUNCT
ftr-314	717	31	tax	tax	NOUN
ftr-314	717	32	admin	admin	NOUN
ftr-314	717	33	.	.	PUNCT
ftr-314	717	34	:	:	PUNCT
ftr-314	718	1	irs	irs	PROPN
ftr-314	718	2	’	'	PUNCT
ftr-314	718	3	return	return	NOUN
ftr-314	718	4	selection	selection	NOUN
ftr-314	718	5	process	process	NOUN
ftr-314	718	6	.	.	PUNCT
ftr-314	719	1	report	report	NOUN
ftr-314	719	2	to	to	ADP
ftr-314	719	3	the	the	DET
ftr-314	719	4	chairman	chairman	NOUN
ftr-314	719	5	,	,	PUNCT
ftr-314	719	6	committee	committee	NOUN
ftr-314	719	7	on	on	ADP
ftr-314	719	8	ways	way	NOUN
ftr-314	719	9	and	and	CCONJ
ftr-314	719	10	means	mean	NOUN
ftr-314	719	11	;	;	PUNCT
ftr-314	719	12	and	and	CCONJ
ftr-314	719	13	the	the	DET
ftr-314	719	14	chairman	chairman	NOUN
ftr-314	719	15	,	,	PUNCT
ftr-314	719	16	subcommittee	subcommittee	NOUN
ftr-314	719	17	on	on	ADP
ftr-314	719	18	oversight	oversight	NOUN
ftr-314	719	19	,	,	PUNCT
ftr-314	719	20	committee	committee	NOUN
ftr-314	719	21	on	on	ADP
ftr-314	719	22	ways	way	NOUN
ftr-314	719	23	and	and	CCONJ
ftr-314	719	24	means	mean	NOUN
ftr-314	719	25	,	,	PUNCT
ftr-314	719	26	house	house	NOUN
ftr-314	719	27	of	of	ADP
ftr-314	719	28	representatives	representative	NOUN
ftr-314	719	29	2	2	NUM
ftr-314	719	30	(	(	PUNCT
ftr-314	719	31	1999	1999	NUM
ftr-314	719	32	)	)	PUNCT
ftr-314	719	33	.	.	PUNCT
ftr-314	720	1	120	120	NUM
ftr-314	720	2	.	.	X
ftr-314	720	3	see	see	VERB
ftr-314	720	4	,	,	PUNCT
ftr-314	720	5	e.g.	e.g.	ADV
ftr-314	720	6	,	,	PUNCT
ftr-314	720	7	ira	ira	PROPN
ftr-314	720	8	b.	b.	PROPN
ftr-314	720	9	stechel	stechel	PROPN
ftr-314	720	10	,	,	PUNCT
ftr-314	720	11	current	current	ADJ
ftr-314	720	12	planning	planning	NOUN
ftr-314	720	13	for	for	ADP
ftr-314	720	14	fringe	fringe	NOUN
ftr-314	720	15	benefits	benefit	NOUN
ftr-314	720	16	—	—	PUNCT
ftr-314	720	17	an	an	DET
ftr-314	720	18	administrative	administrative	ADJ
ftr-314	720	19	shambles	shamble	NOUN
ftr-314	720	20	,	,	PUNCT
ftr-314	720	21	40	40	NUM
ftr-314	720	22	n.y.u	n.y.u	NOUN
ftr-314	720	23	.	.	PUNCT
ftr-314	721	1	ann	ann	PROPN
ftr-314	721	2	.	.	PROPN
ftr-314	721	3	inst	inst	PROPN
ftr-314	721	4	.	.	PUNCT
ftr-314	722	1	on	on	ADP
ftr-314	722	2	fed	fed	PROPN
ftr-314	722	3	.	.	PUNCT
ftr-314	723	1	tax’n	tax’n	NUM
ftr-314	723	2	.	.	PUNCT
ftr-314	724	1	35	35	NUM
ftr-314	724	2	-	-	SYM
ftr-314	724	3	1	1	NUM
ftr-314	724	4	et	et	NOUN
ftr-314	724	5	seq	seq	PROPN
ftr-314	724	6	.	.	PUNCT
ftr-314	725	1	(	(	PUNCT
ftr-314	725	2	1981	1981	NUM
ftr-314	725	3	)	)	PUNCT
ftr-314	725	4	(	(	PUNCT
ftr-314	725	5	describing	describe	VERB
ftr-314	725	6	the	the	DET
ftr-314	725	7	lack	lack	NOUN
ftr-314	725	8	of	of	ADP
ftr-314	725	9	clarity	clarity	NOUN
ftr-314	725	10	in	in	ADP
ftr-314	725	11	then	then	ADV
ftr-314	725	12	-	-	PUNCT
ftr-314	725	13	existing	exist	VERB
ftr-314	725	14	state	state	NOUN
ftr-314	725	15	of	of	ADP
ftr-314	725	16	the	the	DET
ftr-314	725	17	law	law	NOUN
ftr-314	725	18	)	)	PUNCT
ftr-314	725	19	.	.	PUNCT
ftr-314	726	1	121	121	NUM
ftr-314	726	2	.	.	PUNCT
ftr-314	727	1	richard	richard	PROPN
ftr-314	727	2	l.	l.	PROPN
ftr-314	727	3	doernberg	doernberg	PROPN
ftr-314	727	4	,	,	PUNCT
ftr-314	727	5	a	a	DET
ftr-314	727	6	workable	workable	ADJ
ftr-314	727	7	flat	flat	ADJ
ftr-314	727	8	rate	rate	NOUN
ftr-314	727	9	consumption	consumption	NOUN
ftr-314	727	10	tax	tax	NOUN
ftr-314	727	11	,	,	PUNCT
ftr-314	727	12	70	70	NUM
ftr-314	727	13	iowa	iowa	PROPN
ftr-314	727	14	l.	l.	PROPN
ftr-314	727	15	rev	rev	PROPN
ftr-314	727	16	.	.	PROPN
ftr-314	727	17	425	425	NUM
ftr-314	727	18	,	,	PUNCT
ftr-314	727	19	436–37	436–37	NUM
ftr-314	727	20	(	(	PUNCT
ftr-314	727	21	1985	1985	NUM
ftr-314	727	22	)	)	PUNCT
ftr-314	727	23	(	(	PUNCT
ftr-314	727	24	“	"	PUNCT
ftr-314	727	25	the	the	DET
ftr-314	727	26	advantages	advantage	NOUN
ftr-314	727	27	of	of	ADP
ftr-314	727	28	fringe	fringe	NOUN
ftr-314	727	29	benefits	benefit	NOUN
ftr-314	727	30	relative	relative	ADJ
ftr-314	727	31	to	to	ADP
ftr-314	727	32	cash	cash	NOUN
ftr-314	727	33	wages	wage	NOUN
ftr-314	727	34	,	,	PUNCT
ftr-314	727	35	combined	combine	VERB
ftr-314	727	36	with	with	ADP
ftr-314	727	37	increasing	increase	VERB
ftr-314	727	38	marginal	marginal	ADJ
ftr-314	727	39	rate	rate	NOUN
ftr-314	727	40	taxation	taxation	NOUN
ftr-314	727	41	,	,	PUNCT
ftr-314	727	42	help	help	VERB
ftr-314	727	43	explain	explain	VERB
ftr-314	727	44	the	the	DET
ftr-314	727	45	dramatic	dramatic	ADJ
ftr-314	727	46	rise	rise	NOUN
ftr-314	727	47	in	in	ADP
ftr-314	727	48	fringe	fringe	NOUN
ftr-314	727	49	benefit	benefit	NOUN
ftr-314	727	50	use	use	NOUN
ftr-314	727	51	over	over	ADP
ftr-314	727	52	the	the	DET
ftr-314	727	53	past	past	ADJ
ftr-314	727	54	fifty	fifty	NUM
ftr-314	727	55	years	year	NOUN
ftr-314	727	56	.	.	PUNCT
ftr-314	728	1	in	in	ADP
ftr-314	728	2	1929	1929	NUM
ftr-314	728	3	fringe	fringe	NOUN
ftr-314	728	4	benefits	benefit	NOUN
ftr-314	728	5	accounted	account	VERB
ftr-314	728	6	for	for	ADP
ftr-314	728	7	1.2	1.2	NUM
ftr-314	728	8	%	%	NOUN
ftr-314	728	9	of	of	ADP
ftr-314	728	10	total	total	ADJ
ftr-314	728	11	compensation	compensation	NOUN
ftr-314	728	12	;	;	PUNCT
ftr-314	728	13	in	in	ADP
ftr-314	728	14	1981	1981	NUM
ftr-314	728	15	the	the	DET
ftr-314	728	16	percentage	percentage	NOUN
ftr-314	728	17	was	be	AUX
ftr-314	728	18	16.3	16.3	NUM
ftr-314	728	19	.	.	PUNCT
ftr-314	728	20	”	"	PUNCT
ftr-314	728	21	)	)	PUNCT
ftr-314	728	22	.	.	PUNCT
ftr-314	729	1	122	122	NUM
ftr-314	729	2	.	.	PUNCT
ftr-314	730	1	see	see	VERB
ftr-314	730	2	rules	rule	NOUN
ftr-314	730	3	for	for	ADP
ftr-314	730	4	the	the	DET
ftr-314	730	5	federal	federal	ADJ
ftr-314	730	6	tax	tax	NOUN
ftr-314	730	7	treatment	treatment	NOUN
ftr-314	730	8	of	of	ADP
ftr-314	730	9	fringe	fringe	NOUN
ftr-314	730	10	benefits	benefit	NOUN
ftr-314	730	11	:	:	PUNCT
ftr-314	730	12	hearing	hear	VERB
ftr-314	730	13	on	on	ADP
ftr-314	730	14	h.r	h.r	PROPN
ftr-314	730	15	.	.	PROPN
ftr-314	730	16	3235	3235	NUM
ftr-314	730	17	before	before	ADP
ftr-314	730	18	the	the	DET
ftr-314	730	19	subcomm	subcomm	NOUN
ftr-314	730	20	.	.	PUNCT
ftr-314	731	1	on	on	ADP
ftr-314	731	2	select	select	ADJ
ftr-314	731	3	revenue	revenue	NOUN
ftr-314	731	4	measures	measure	NOUN
ftr-314	731	5	of	of	ADP
ftr-314	731	6	the	the	DET
ftr-314	731	7	comm	comm	NOUN
ftr-314	731	8	.	.	PUNCT
ftr-314	732	1	on	on	ADP
ftr-314	732	2	ways	way	NOUN
ftr-314	732	3	and	and	CCONJ
ftr-314	732	4	means	mean	NOUN
ftr-314	732	5	,	,	PUNCT
ftr-314	732	6	98th	98th	ADJ
ftr-314	732	7	cong	cong	NOUN
ftr-314	732	8	(	(	PUNCT
ftr-314	732	9	1983	1983	NUM
ftr-314	732	10	)	)	PUNCT
ftr-314	732	11	.	.	PUNCT
ftr-314	733	1	123	123	NUM
ftr-314	733	2	.	.	PUNCT
ftr-314	734	1	pub	pub	NOUN
ftr-314	734	2	.	.	PUNCT
ftr-314	735	1	l.	l.	PROPN
ftr-314	735	2	98	98	NUM
ftr-314	735	3	-	-	SYM
ftr-314	735	4	369	369	NUM
ftr-314	735	5	,	,	PUNCT
ftr-314	735	6	§	§	PROPN
ftr-314	735	7	§	§	PROPN
ftr-314	735	8	531–32	531–32	NUM
ftr-314	735	9	,	,	PUNCT
ftr-314	735	10	98	98	NUM
ftr-314	735	11	stat	stat	NOUN
ftr-314	735	12	.	.	PUNCT
ftr-314	736	1	877	877	NUM
ftr-314	736	2	-	-	SYM
ftr-314	736	3	87	87	NUM
ftr-314	736	4	(	(	PUNCT
ftr-314	736	5	1984	1984	NUM
ftr-314	736	6	)	)	PUNCT
ftr-314	736	7	.	.	PUNCT
ftr-314	737	1	for	for	ADP
ftr-314	737	2	a	a	DET
ftr-314	737	3	complete	complete	ADJ
ftr-314	737	4	description	description	NOUN
ftr-314	737	5	of	of	ADP
ftr-314	737	6	these	these	DET
ftr-314	737	7	rules	rule	NOUN
ftr-314	737	8	and	and	CCONJ
ftr-314	737	9	their	their	PRON
ftr-314	737	10	effects	effect	NOUN
ftr-314	737	11	,	,	PUNCT
ftr-314	737	12	see	see	VERB
ftr-314	737	13	wendy	wendy	PROPN
ftr-314	737	14	gerzog	gerzog	PROPN
ftr-314	737	15	shaller	shaller	NOUN
ftr-314	737	16	,	,	PUNCT
ftr-314	737	17	the	the	DET
ftr-314	737	18	new	new	ADJ
ftr-314	737	19	2013	2013	NUM
ftr-314	737	20	]	]	PUNCT
ftr-314	737	21	the	the	DET
ftr-314	737	22	internal	internal	PROPN
ftr-314	737	23	revenue	revenue	NOUN
ftr-314	737	24	code	code	NOUN
ftr-314	737	25	and	and	CCONJ
ftr-314	737	26	automobiles	automobile	VERB
ftr-314	737	27	449	449	NUM
ftr-314	737	28	when	when	SCONJ
ftr-314	737	29	code	code	NOUN
ftr-314	737	30	section	section	NOUN
ftr-314	737	31	132	132	NUM
ftr-314	737	32	became	become	VERB
ftr-314	737	33	law	law	NOUN
ftr-314	737	34	,	,	PUNCT
ftr-314	737	35	cellular	cellular	ADJ
ftr-314	737	36	telephones	telephone	NOUN
ftr-314	737	37	,	,	PUNCT
ftr-314	737	38	frequent	frequent	ADJ
ftr-314	737	39	flyer	flyer	NOUN
ftr-314	737	40	mile	mile	NOUN
ftr-314	737	41	awards	award	NOUN
ftr-314	737	42	,	,	PUNCT
ftr-314	737	43	and	and	CCONJ
ftr-314	737	44	home	home	NOUN
ftr-314	737	45	internet	internet	NOUN
ftr-314	737	46	service	service	NOUN
ftr-314	737	47	were	be	AUX
ftr-314	737	48	,	,	PUNCT
ftr-314	737	49	for	for	ADP
ftr-314	737	50	all	all	DET
ftr-314	737	51	intents	intent	NOUN
ftr-314	737	52	and	and	CCONJ
ftr-314	737	53	purposes	purpose	NOUN
ftr-314	737	54	,	,	PUNCT
ftr-314	737	55	nonexistent	nonexistent	ADJ
ftr-314	737	56	.	.	PUNCT
ftr-314	738	1	all	all	DET
ftr-314	738	2	three	three	NUM
ftr-314	738	3	of	of	ADP
ftr-314	738	4	these	these	DET
ftr-314	738	5	items	item	NOUN
ftr-314	738	6	,	,	PUNCT
ftr-314	738	7	however	however	ADV
ftr-314	738	8	,	,	PUNCT
ftr-314	738	9	currently	currently	ADV
ftr-314	738	10	enjoy	enjoy	VERB
ftr-314	738	11	immense	immense	ADJ
ftr-314	738	12	and	and	CCONJ
ftr-314	738	13	growing	grow	VERB
ftr-314	738	14	popularity	popularity	NOUN
ftr-314	738	15	.	.	PUNCT
ftr-314	739	1	thus	thus	ADV
ftr-314	739	2	,	,	PUNCT
ftr-314	739	3	it	it	PRON
ftr-314	739	4	is	be	AUX
ftr-314	739	5	important	important	ADJ
ftr-314	739	6	to	to	PART
ftr-314	739	7	examine	examine	VERB
ftr-314	739	8	the	the	DET
ftr-314	739	9	tax	tax	NOUN
ftr-314	739	10	treatment	treatment	NOUN
ftr-314	739	11	of	of	ADP
ftr-314	739	12	these	these	DET
ftr-314	739	13	items	item	NOUN
ftr-314	739	14	.	.	PUNCT
ftr-314	740	1	clearly	clearly	ADV
ftr-314	740	2	,	,	PUNCT
ftr-314	740	3	employer	employer	NOUN
ftr-314	740	4	-	-	PUNCT
ftr-314	740	5	provided	provide	VERB
ftr-314	740	6	cellular	cellular	ADJ
ftr-314	740	7	telephones	telephone	NOUN
ftr-314	740	8	,	,	PUNCT
ftr-314	740	9	frequent	frequent	ADJ
ftr-314	740	10	flyer	flyer	NOUN
ftr-314	740	11	mileage	mileage	NOUN
ftr-314	740	12	awards	award	NOUN
ftr-314	740	13	,	,	PUNCT
ftr-314	740	14	and	and	CCONJ
ftr-314	740	15	home	home	NOUN
ftr-314	740	16	internet	internet	NOUN
ftr-314	740	17	service	service	NOUN
ftr-314	740	18	fall	fall	VERB
ftr-314	740	19	squarely	squarely	ADV
ftr-314	740	20	within	within	ADP
ftr-314	740	21	the	the	DET
ftr-314	740	22	scope	scope	NOUN
ftr-314	740	23	of	of	ADP
ftr-314	740	24	being	be	AUX
ftr-314	740	25	fringe	fringe	NOUN
ftr-314	740	26	benefits	benefit	NOUN
ftr-314	740	27	;	;	PUNCT
ftr-314	740	28	since	since	SCONJ
ftr-314	740	29	none	none	NOUN
ftr-314	740	30	of	of	ADP
ftr-314	740	31	these	these	DET
ftr-314	740	32	items	item	NOUN
ftr-314	740	33	is	be	AUX
ftr-314	740	34	specifically	specifically	ADV
ftr-314	740	35	excluded	exclude	VERB
ftr-314	740	36	from	from	ADP
ftr-314	740	37	gross	gross	ADJ
ftr-314	740	38	income	income	NOUN
ftr-314	740	39	,	,	PUNCT
ftr-314	740	40	the	the	DET
ftr-314	740	41	personal	personal	ADJ
ftr-314	740	42	use	use	NOUN
ftr-314	740	43	of	of	ADP
ftr-314	740	44	these	these	DET
ftr-314	740	45	employer	employer	NOUN
ftr-314	740	46	-	-	PUNCT
ftr-314	740	47	provided	provide	VERB
ftr-314	740	48	items	item	NOUN
ftr-314	740	49	should	should	AUX
ftr-314	740	50	give	give	VERB
ftr-314	740	51	rise	rise	NOUN
ftr-314	740	52	to	to	ADP
ftr-314	740	53	taxable	taxable	ADJ
ftr-314	740	54	income,125	income,125	NOUN
ftr-314	740	55	unless	unless	SCONJ
ftr-314	740	56	a	a	DET
ftr-314	740	57	specific	specific	ADJ
ftr-314	740	58	fringe	fringe	NOUN
ftr-314	740	59	benefit	benefit	NOUN
ftr-314	740	60	exemption	exemption	NOUN
ftr-314	740	61	applies	apply	VERB
ftr-314	740	62	(	(	PUNCT
ftr-314	740	63	e.g.	e.g.	ADV
ftr-314	740	64	,	,	PUNCT
ftr-314	740	65	they	they	PRON
ftr-314	740	66	qualify	qualify	VERB
ftr-314	740	67	as	as	ADP
ftr-314	740	68	working	work	VERB
ftr-314	740	69	condition	condition	NOUN
ftr-314	740	70	or	or	CCONJ
ftr-314	740	71	de	de	X
ftr-314	740	72	minimis	minimis	NOUN
ftr-314	740	73	fringe	fringe	NOUN
ftr-314	740	74	benefits).126	benefits).126	NOUN
ftr-314	740	75	notwithstanding	notwithstanding	ADP
ftr-314	740	76	the	the	DET
ftr-314	740	77	clarity	clarity	NOUN
ftr-314	740	78	of	of	ADP
ftr-314	740	79	this	this	DET
ftr-314	740	80	obvious	obvious	ADJ
ftr-314	740	81	conclusion	conclusion	NOUN
ftr-314	740	82	,	,	PUNCT
ftr-314	740	83	irs	irs	PROPN
ftr-314	740	84	rulings	ruling	NOUN
ftr-314	740	85	and	and	CCONJ
ftr-314	740	86	pronouncements	pronouncement	NOUN
ftr-314	740	87	pertaining	pertain	VERB
ftr-314	740	88	to	to	ADP
ftr-314	740	89	the	the	DET
ftr-314	740	90	tax	tax	NOUN
ftr-314	740	91	treatment	treatment	NOUN
ftr-314	740	92	of	of	ADP
ftr-314	740	93	each	each	PRON
ftr-314	740	94	of	of	ADP
ftr-314	740	95	the	the	DET
ftr-314	740	96	foregoing	forego	VERB
ftr-314	740	97	employer	employer	NOUN
ftr-314	740	98	-	-	PUNCT
ftr-314	740	99	provided	provide	VERB
ftr-314	740	100	fringe	fringe	NOUN
ftr-314	740	101	benefits	benefit	NOUN
ftr-314	740	102	do	do	AUX
ftr-314	740	103	not	not	PART
ftr-314	740	104	always	always	ADV
ftr-314	740	105	follow	follow	VERB
ftr-314	740	106	this	this	DET
ftr-314	740	107	line	line	NOUN
ftr-314	740	108	of	of	ADP
ftr-314	740	109	reasoning	reasoning	NOUN
ftr-314	740	110	.	.	PUNCT
ftr-314	741	1	in	in	ADP
ftr-314	741	2	the	the	DET
ftr-314	741	3	case	case	NOUN
ftr-314	741	4	of	of	ADP
ftr-314	741	5	cellular	cellular	ADJ
ftr-314	741	6	telephones	telephone	NOUN
ftr-314	741	7	,	,	PUNCT
ftr-314	741	8	the	the	DET
ftr-314	741	9	most	most	ADV
ftr-314	741	10	informative	informative	ADJ
ftr-314	741	11	pronouncement	pronouncement	NOUN
ftr-314	741	12	to	to	ADP
ftr-314	741	13	date	date	NOUN
ftr-314	741	14	is	be	AUX
ftr-314	741	15	found	find	VERB
ftr-314	741	16	in	in	ADP
ftr-314	741	17	irs	irs	PROPN
ftr-314	741	18	notice	notice	VERB
ftr-314	741	19	2011	2011	NUM
ftr-314	741	20	-	-	SYM
ftr-314	741	21	72.127	72.127	NUM
ftr-314	741	22	in	in	ADP
ftr-314	741	23	this	this	DET
ftr-314	741	24	notice	notice	NOUN
ftr-314	741	25	,	,	PUNCT
ftr-314	741	26	the	the	DET
ftr-314	741	27	irs	irs	PROPN
ftr-314	741	28	declared	declare	VERB
ftr-314	741	29	that	that	SCONJ
ftr-314	741	30	employer	employer	NOUN
ftr-314	741	31	-	-	PUNCT
ftr-314	741	32	provided	provide	VERB
ftr-314	741	33	cellular	cellular	ADJ
ftr-314	741	34	telephones	telephone	NOUN
ftr-314	741	35	furnished	furnish	VERB
ftr-314	741	36	for	for	ADP
ftr-314	741	37	noncompensatory	noncompensatory	ADJ
ftr-314	741	38	reasons	reason	NOUN
ftr-314	741	39	are	be	AUX
ftr-314	741	40	not	not	PART
ftr-314	741	41	taxable	taxable	ADJ
ftr-314	741	42	and	and	CCONJ
ftr-314	741	43	that	that	SCONJ
ftr-314	741	44	any	any	DET
ftr-314	741	45	personal	personal	ADJ
ftr-314	741	46	use	use	NOUN
ftr-314	741	47	within	within	ADP
ftr-314	741	48	this	this	DET
ftr-314	741	49	context	context	NOUN
ftr-314	741	50	would	would	AUX
ftr-314	741	51	constitute	constitute	VERB
ftr-314	741	52	a	a	DET
ftr-314	741	53	de	de	X
ftr-314	741	54	minimis	minimis	NOUN
ftr-314	741	55	fringe	fringe	NOUN
ftr-314	741	56	benefit	benefit	NOUN
ftr-314	741	57	excludable	excludable	ADJ
ftr-314	741	58	from	from	ADP
ftr-314	741	59	income	income	NOUN
ftr-314	741	60	.	.	PUNCT
ftr-314	742	1	consistent	consistent	ADJ
ftr-314	742	2	with	with	ADP
ftr-314	742	3	this	this	DET
ftr-314	742	4	notice	notice	NOUN
ftr-314	742	5	,	,	PUNCT
ftr-314	742	6	in	in	ADP
ftr-314	742	7	irs	irs	PROPN
ftr-314	742	8	publication	publication	NOUN
ftr-314	742	9	15	15	NUM
ftr-314	742	10	-	-	SYM
ftr-314	742	11	b	b	NOUN
ftr-314	742	12	,	,	PUNCT
ftr-314	742	13	the	the	DET
ftr-314	742	14	irs	irs	PROPN
ftr-314	742	15	states	state	VERB
ftr-314	742	16	that	that	SCONJ
ftr-314	742	17	employer	employer	NOUN
ftr-314	742	18	-	-	PUNCT
ftr-314	742	19	provided	provide	VERB
ftr-314	742	20	cellular	cellular	ADJ
ftr-314	742	21	telephones	telephone	NOUN
ftr-314	742	22	that	that	PRON
ftr-314	742	23	are	be	AUX
ftr-314	742	24	furnished	furnish	VERB
ftr-314	742	25	for	for	ADP
ftr-314	742	26	compensatory	compensatory	ADJ
ftr-314	742	27	reasons	reason	NOUN
ftr-314	742	28	and/or	and/or	CCONJ
ftr-314	742	29	to	to	PART
ftr-314	742	30	establish	establish	VERB
ftr-314	742	31	goodwill	goodwill	NOUN
ftr-314	742	32	constitute	constitute	VERB
ftr-314	742	33	taxable	taxable	ADJ
ftr-314	742	34	income.128	income.128	NOUN
ftr-314	742	35	in	in	ADP
ftr-314	742	36	the	the	DET
ftr-314	742	37	case	case	NOUN
ftr-314	742	38	of	of	ADP
ftr-314	742	39	employer	employer	NOUN
ftr-314	742	40	-	-	PUNCT
ftr-314	742	41	provided	provide	VERB
ftr-314	742	42	frequent	frequent	ADJ
ftr-314	742	43	flyer	flyer	NOUN
ftr-314	742	44	miles	mile	NOUN
ftr-314	742	45	,	,	PUNCT
ftr-314	742	46	the	the	DET
ftr-314	742	47	irs	irs	PROPN
ftr-314	742	48	has	have	AUX
ftr-314	742	49	adopted	adopt	VERB
ftr-314	742	50	a	a	DET
ftr-314	742	51	more	more	ADV
ftr-314	742	52	hands	hand	NOUN
ftr-314	742	53	-	-	PUNCT
ftr-314	742	54	off	off	ADP
ftr-314	742	55	approach	approach	NOUN
ftr-314	742	56	.	.	PUNCT
ftr-314	743	1	in	in	ADP
ftr-314	743	2	announcement	announcement	NOUN
ftr-314	743	3	2002	2002	NUM
ftr-314	743	4	-	-	SYM
ftr-314	743	5	18	18	NUM
ftr-314	743	6	,	,	PUNCT
ftr-314	743	7	the	the	DET
ftr-314	743	8	irs	irs	PROPN
ftr-314	743	9	declared	declare	VERB
ftr-314	743	10	that	that	SCONJ
ftr-314	743	11	it	it	PRON
ftr-314	743	12	“	"	PUNCT
ftr-314	743	13	will	will	AUX
ftr-314	743	14	not	not	PART
ftr-314	743	15	assert	assert	VERB
ftr-314	743	16	that	that	SCONJ
ftr-314	743	17	any	any	DET
ftr-314	743	18	taxpayer	taxpayer	NOUN
ftr-314	743	19	has	have	AUX
ftr-314	743	20	understated	understate	VERB
ftr-314	743	21	his	his	PRON
ftr-314	743	22	federal	federal	ADJ
ftr-314	743	23	tax	tax	NOUN
ftr-314	743	24	liability	liability	NOUN
ftr-314	743	25	by	by	ADP
ftr-314	743	26	reason	reason	NOUN
ftr-314	743	27	of	of	ADP
ftr-314	743	28	the	the	DET
ftr-314	743	29	receipt	receipt	NOUN
ftr-314	743	30	or	or	CCONJ
ftr-314	743	31	personal	personal	ADJ
ftr-314	743	32	use	use	NOUN
ftr-314	743	33	of	of	ADP
ftr-314	743	34	frequent	frequent	ADJ
ftr-314	743	35	flyer	flyer	NOUN
ftr-314	743	36	miles	mile	NOUN
ftr-314	743	37	or	or	CCONJ
ftr-314	743	38	other	other	ADJ
ftr-314	743	39	in	in	ADP
ftr-314	743	40	-	-	PUNCT
ftr-314	743	41	kind	kind	NOUN
ftr-314	743	42	promotional	promotional	ADJ
ftr-314	743	43	benefits	benefit	NOUN
ftr-314	743	44	attributable	attributable	ADJ
ftr-314	743	45	to	to	ADP
ftr-314	743	46	the	the	DET
ftr-314	743	47	taxpayer	taxpayer	NOUN
ftr-314	743	48	’s	’s	PART
ftr-314	743	49	business	business	NOUN
ftr-314	743	50	or	or	CCONJ
ftr-314	743	51	official	official	ADJ
ftr-314	743	52	travel	travel	NOUN
ftr-314	743	53	.	.	PUNCT
ftr-314	744	1	”129	”129	NOUN
ftr-314	745	1	this	this	DET
ftr-314	745	2	declaration	declaration	NOUN
ftr-314	745	3	was	be	AUX
ftr-314	745	4	made	make	VERB
ftr-314	745	5	over	over	ADP
ftr-314	745	6	a	a	DET
ftr-314	745	7	decade	decade	NOUN
ftr-314	745	8	ago	ago	ADV
ftr-314	745	9	and	and	CCONJ
ftr-314	745	10	,	,	PUNCT
ftr-314	745	11	to	to	ADP
ftr-314	745	12	date	date	NOUN
ftr-314	745	13	,	,	PUNCT
ftr-314	745	14	the	the	DET
ftr-314	745	15	agency	agency	NOUN
ftr-314	745	16	has	have	AUX
ftr-314	745	17	not	not	PART
ftr-314	745	18	articulated	articulate	VERB
ftr-314	745	19	any	any	DET
ftr-314	745	20	further	further	ADJ
ftr-314	745	21	refinements	refinement	NOUN
ftr-314	745	22	.	.	PUNCT
ftr-314	746	1	with	with	ADP
ftr-314	746	2	respect	respect	NOUN
ftr-314	746	3	to	to	ADP
ftr-314	746	4	the	the	DET
ftr-314	746	5	tax	tax	NOUN
ftr-314	746	6	treatment	treatment	NOUN
ftr-314	746	7	of	of	ADP
ftr-314	746	8	employer	employer	NOUN
ftr-314	746	9	-	-	PUNCT
ftr-314	746	10	provided	provide	VERB
ftr-314	746	11	home	home	NOUN
ftr-314	746	12	internet	internet	NOUN
ftr-314	746	13	service	service	NOUN
ftr-314	746	14	,	,	PUNCT
ftr-314	746	15	the	the	DET
ftr-314	746	16	irs	irs	PROPN
ftr-314	746	17	has	have	AUX
ftr-314	746	18	maintained	maintain	VERB
ftr-314	746	19	complete	complete	ADJ
ftr-314	746	20	silence	silence	NOUN
ftr-314	746	21	.	.	PUNCT
ftr-314	747	1	this	this	DET
ftr-314	747	2	silence	silence	NOUN
ftr-314	747	3	is	be	AUX
ftr-314	747	4	fringe	fringe	NOUN
ftr-314	747	5	benefit	benefit	NOUN
ftr-314	747	6	legislation	legislation	NOUN
ftr-314	747	7	:	:	PUNCT
ftr-314	747	8	a	a	DET
ftr-314	747	9	codification	codification	NOUN
ftr-314	747	10	of	of	ADP
ftr-314	747	11	historical	historical	ADJ
ftr-314	747	12	inequalities	inequality	NOUN
ftr-314	747	13	,	,	PUNCT
ftr-314	747	14	34	34	NUM
ftr-314	747	15	cath	cath	NOUN
ftr-314	747	16	.	.	PUNCT
ftr-314	748	1	u.	u.	PROPN
ftr-314	748	2	l.	l.	PROPN
ftr-314	748	3	rev	rev	PROPN
ftr-314	748	4	.	.	PROPN
ftr-314	748	5	425	425	NUM
ftr-314	748	6	(	(	PUNCT
ftr-314	748	7	1985	1985	NUM
ftr-314	748	8	)	)	PUNCT
ftr-314	748	9	.	.	PUNCT
ftr-314	749	1	124	124	NUM
ftr-314	749	2	.	.	PUNCT
ftr-314	749	3	i.r.c	i.r.c	NOUN
ftr-314	749	4	.	.	PUNCT
ftr-314	750	1	§	§	PROPN
ftr-314	750	2	61(a)(1	61(a)(1	NUM
ftr-314	750	3	)	)	PUNCT
ftr-314	750	4	;	;	PUNCT
ftr-314	750	5	reg	reg	NOUN
ftr-314	750	6	.	.	PUNCT
ftr-314	751	1	§	§	PROPN
ftr-314	751	2	1.61	1.61	NUM
ftr-314	751	3	-	-	PUNCT
ftr-314	751	4	21(a)(1	21(a)(1	NUM
ftr-314	751	5	)	)	PUNCT
ftr-314	751	6	.	.	PUNCT
ftr-314	752	1	125	125	NUM
ftr-314	752	2	.	.	PUNCT
ftr-314	753	1	i	i	PRON
ftr-314	753	2	d.	d.	PROPN
ftr-314	753	3	126	126	NUM
ftr-314	753	4	.	.	PUNCT
ftr-314	754	1	i.r.c	i.r.c	NOUN
ftr-314	754	2	.	.	PUNCT
ftr-314	755	1	§	§	PROPN
ftr-314	755	2	132(d	132(d	PROPN
ftr-314	755	3	)	)	PUNCT
ftr-314	755	4	&	&	CCONJ
ftr-314	755	5	(	(	PUNCT
ftr-314	755	6	e	e	NOUN
ftr-314	755	7	)	)	PUNCT
ftr-314	755	8	.	.	PUNCT
ftr-314	756	1	127	127	NUM
ftr-314	756	2	.	.	PUNCT
ftr-314	757	1	notice	notice	VERB
ftr-314	757	2	2011	2011	NUM
ftr-314	757	3	-	-	SYM
ftr-314	757	4	72	72	NUM
ftr-314	757	5	,	,	PUNCT
ftr-314	757	6	2011	2011	NUM
ftr-314	757	7	-	-	SYM
ftr-314	757	8	38	38	NUM
ftr-314	757	9	i.r.b	i.r.b	NOUN
ftr-314	757	10	.	.	PUNCT
ftr-314	758	1	407	407	NUM
ftr-314	758	2	.	.	PUNCT
ftr-314	759	1	128	128	NUM
ftr-314	759	2	.	.	PUNCT
ftr-314	760	1	irs	irs	PROPN
ftr-314	760	2	publlication	publlication	NOUN
ftr-314	760	3	15	15	NUM
ftr-314	760	4	-	-	SYM
ftr-314	760	5	b	b	NOUN
ftr-314	760	6	(	(	PUNCT
ftr-314	760	7	2012	2012	NUM
ftr-314	760	8	)	)	PUNCT
ftr-314	760	9	,	,	PUNCT
ftr-314	760	10	http://www.irs.gov/pub/irs-pdf/p15b	http://www.irs.gov/pub/irs-pdf/p15b	PROPN
ftr-314	760	11	.	.	PUNCT
ftr-314	761	1	pdf	pdf	NOUN
ftr-314	761	2	.	.	PUNCT
ftr-314	762	1	129	129	NUM
ftr-314	762	2	.	.	PUNCT
ftr-314	763	1	announcement	announcement	NOUN
ftr-314	763	2	2002	2002	NUM
ftr-314	763	3	-	-	SYM
ftr-314	763	4	18	18	NUM
ftr-314	763	5	,	,	PUNCT
ftr-314	763	6	2002	2002	NUM
ftr-314	763	7	-	-	SYM
ftr-314	763	8	1	1	NUM
ftr-314	763	9	c.b	c.b	PROPN
ftr-314	763	10	.	.	PROPN
ftr-314	763	11	621	621	NUM
ftr-314	763	12	.	.	X
ftr-314	764	1	450	450	NUM
ftr-314	764	2	florida	florida	PROPN
ftr-314	764	3	tax	tax	NOUN
ftr-314	764	4	review	review	NOUN
ftr-314	764	5	[	[	X
ftr-314	764	6	vol	vol	NOUN
ftr-314	764	7	.	.	PUNCT
ftr-314	764	8	14:10	14:10	NUM
ftr-314	764	9	particularly	particularly	ADV
ftr-314	764	10	surprising	surprising	ADJ
ftr-314	764	11	given	give	VERB
ftr-314	764	12	the	the	DET
ftr-314	764	13	fact	fact	NOUN
ftr-314	764	14	that	that	SCONJ
ftr-314	764	15	once	once	SCONJ
ftr-314	764	16	internet	internet	NOUN
ftr-314	764	17	service	service	NOUN
ftr-314	764	18	is	be	AUX
ftr-314	764	19	in	in	ADP
ftr-314	764	20	a	a	DET
ftr-314	764	21	taxpayer	taxpayer	NOUN
ftr-314	764	22	’s	’s	PART
ftr-314	764	23	home	home	NOUN
ftr-314	764	24	,	,	PUNCT
ftr-314	764	25	via	via	ADP
ftr-314	764	26	computer	computer	NOUN
ftr-314	764	27	routers	router	NOUN
ftr-314	764	28	,	,	PUNCT
ftr-314	764	29	it	it	PRON
ftr-314	764	30	can	can	AUX
ftr-314	764	31	be	be	AUX
ftr-314	764	32	shared	share	VERB
ftr-314	764	33	with	with	ADP
ftr-314	764	34	family	family	NOUN
ftr-314	764	35	members	member	NOUN
ftr-314	764	36	who	who	PRON
ftr-314	764	37	reside	reside	VERB
ftr-314	764	38	at	at	ADP
ftr-314	764	39	that	that	DET
ftr-314	764	40	same	same	ADJ
ftr-314	764	41	location	location	NOUN
ftr-314	764	42	.	.	PUNCT
ftr-314	765	1	indeed	indeed	ADV
ftr-314	765	2	,	,	PUNCT
ftr-314	765	3	irs	irs	PROPN
ftr-314	765	4	publication	publication	NOUN
ftr-314	765	5	15	15	NUM
ftr-314	765	6	-	-	SYM
ftr-314	765	7	b	b	NOUN
ftr-314	765	8	—	—	PUNCT
ftr-314	765	9	the	the	DET
ftr-314	765	10	agency	agency	NOUN
ftr-314	765	11	’s	’s	PART
ftr-314	765	12	go	go	VERB
ftr-314	765	13	-	-	PUNCT
ftr-314	765	14	to	to	PART
ftr-314	765	15	guide	guide	VERB
ftr-314	765	16	on	on	ADP
ftr-314	765	17	the	the	DET
ftr-314	765	18	taxability	taxability	NOUN
ftr-314	765	19	of	of	ADP
ftr-314	765	20	fringe	fringe	NOUN
ftr-314	765	21	benefits	benefit	NOUN
ftr-314	765	22	—	—	PUNCT
ftr-314	765	23	does	do	AUX
ftr-314	765	24	not	not	PART
ftr-314	765	25	mention	mention	VERB
ftr-314	765	26	the	the	DET
ftr-314	765	27	phrase	phrase	NOUN
ftr-314	765	28	“	"	PUNCT
ftr-314	765	29	internet	internet	NOUN
ftr-314	765	30	service	service	NOUN
ftr-314	765	31	.	.	PUNCT
ftr-314	765	32	”	"	PUNCT
ftr-314	765	33	consider	consider	VERB
ftr-314	765	34	how	how	SCONJ
ftr-314	765	35	the	the	DET
ftr-314	765	36	irs	irs	PROPN
ftr-314	765	37	has	have	AUX
ftr-314	765	38	responded	respond	VERB
ftr-314	765	39	to	to	ADP
ftr-314	765	40	taxpayers	taxpayer	NOUN
ftr-314	765	41	misreporting	misreporte	VERB
ftr-314	765	42	the	the	DET
ftr-314	765	43	receipt	receipt	NOUN
ftr-314	765	44	of	of	ADP
ftr-314	765	45	their	their	PRON
ftr-314	765	46	taxable	taxable	ADJ
ftr-314	765	47	fringe	fringe	NOUN
ftr-314	765	48	benefits	benefit	NOUN
ftr-314	765	49	.	.	PUNCT
ftr-314	766	1	with	with	ADP
ftr-314	766	2	respect	respect	NOUN
ftr-314	766	3	to	to	ADP
ftr-314	766	4	automobile	automobile	NOUN
ftr-314	766	5	expenses	expense	NOUN
ftr-314	766	6	,	,	PUNCT
ftr-314	766	7	the	the	DET
ftr-314	766	8	irs	irs	PROPN
ftr-314	766	9	has	have	AUX
ftr-314	766	10	said	say	VERB
ftr-314	766	11	and	and	CCONJ
ftr-314	766	12	written	write	VERB
ftr-314	766	13	a	a	DET
ftr-314	766	14	lot	lot	NOUN
ftr-314	766	15	;	;	PUNCT
ftr-314	766	16	however	however	ADV
ftr-314	766	17	,	,	PUNCT
ftr-314	766	18	with	with	ADP
ftr-314	766	19	respect	respect	NOUN
ftr-314	766	20	to	to	ADP
ftr-314	766	21	employerprovided	employerprovide	VERB
ftr-314	766	22	cellular	cellular	ADJ
ftr-314	766	23	telephones	telephone	NOUN
ftr-314	766	24	,	,	PUNCT
ftr-314	766	25	frequent	frequent	ADJ
ftr-314	766	26	flyer	flyer	NOUN
ftr-314	766	27	miles	mile	NOUN
ftr-314	766	28	,	,	PUNCT
ftr-314	766	29	and	and	CCONJ
ftr-314	766	30	home	home	NOUN
ftr-314	766	31	internet	internet	NOUN
ftr-314	766	32	service	service	NOUN
ftr-314	766	33	,	,	PUNCT
ftr-314	766	34	the	the	DET
ftr-314	766	35	agency	agency	NOUN
ftr-314	766	36	has	have	AUX
ftr-314	766	37	said	say	VERB
ftr-314	766	38	little	little	ADJ
ftr-314	766	39	or	or	CCONJ
ftr-314	766	40	nothing	nothing	PRON
ftr-314	766	41	.	.	PUNCT
ftr-314	767	1	in	in	ADP
ftr-314	767	2	terms	term	NOUN
ftr-314	767	3	of	of	ADP
ftr-314	767	4	enforcement	enforcement	NOUN
ftr-314	767	5	efforts	effort	NOUN
ftr-314	767	6	,	,	PUNCT
ftr-314	767	7	the	the	DET
ftr-314	767	8	irs	irs	PROPN
ftr-314	767	9	has	have	AUX
ftr-314	767	10	made	make	VERB
ftr-314	767	11	tepid	tepid	ADJ
ftr-314	767	12	attempts	attempt	NOUN
ftr-314	767	13	to	to	PART
ftr-314	767	14	stem	stem	VERB
ftr-314	767	15	taxpayer	taxpayer	NOUN
ftr-314	767	16	noncompliance	noncompliance	NOUN
ftr-314	767	17	insofar	insofar	ADV
ftr-314	767	18	as	as	ADP
ftr-314	767	19	the	the	DET
ftr-314	767	20	mischaracterization	mischaracterization	NOUN
ftr-314	767	21	of	of	ADP
ftr-314	767	22	automobile	automobile	NOUN
ftr-314	767	23	expenses	expense	NOUN
ftr-314	767	24	is	be	AUX
ftr-314	767	25	concerned;130	concerned;130	NOUN
ftr-314	767	26	insofar	insofar	ADV
ftr-314	767	27	as	as	SCONJ
ftr-314	767	28	other	other	ADJ
ftr-314	767	29	taxable	taxable	ADJ
ftr-314	767	30	fringe	fringe	NOUN
ftr-314	767	31	benefits	benefit	NOUN
ftr-314	767	32	are	be	AUX
ftr-314	767	33	concerned	concern	VERB
ftr-314	767	34	,	,	PUNCT
ftr-314	767	35	however	however	ADV
ftr-314	767	36	,	,	PUNCT
ftr-314	767	37	irs	irs	PROPN
ftr-314	767	38	enforcement	enforcement	NOUN
ftr-314	767	39	efforts	effort	NOUN
ftr-314	767	40	are	be	AUX
ftr-314	767	41	virtually	virtually	ADV
ftr-314	767	42	nonexistent	nonexistent	ADJ
ftr-314	767	43	.	.	PUNCT
ftr-314	768	1	evidence	evidence	NOUN
ftr-314	768	2	for	for	ADP
ftr-314	768	3	the	the	DET
ftr-314	768	4	latter	latter	ADJ
ftr-314	768	5	point	point	NOUN
ftr-314	768	6	can	can	AUX
ftr-314	768	7	be	be	AUX
ftr-314	768	8	made	make	VERB
ftr-314	768	9	only	only	ADV
ftr-314	768	10	by	by	ADP
ftr-314	768	11	negative	negative	ADJ
ftr-314	768	12	inference	inference	NOUN
ftr-314	768	13	:	:	PUNCT
ftr-314	768	14	despite	despite	SCONJ
ftr-314	768	15	the	the	DET
ftr-314	768	16	widespread	widespread	ADJ
ftr-314	768	17	personal	personal	ADJ
ftr-314	768	18	use	use	NOUN
ftr-314	768	19	of	of	ADP
ftr-314	768	20	employerprovided	employerprovide	VERB
ftr-314	768	21	cellular	cellular	ADJ
ftr-314	768	22	telephones	telephone	NOUN
ftr-314	768	23	,	,	PUNCT
ftr-314	768	24	frequent	frequent	ADJ
ftr-314	768	25	flyer	flyer	NOUN
ftr-314	768	26	miles	mile	NOUN
ftr-314	768	27	,	,	PUNCT
ftr-314	768	28	and	and	CCONJ
ftr-314	768	29	home	home	NOUN
ftr-314	768	30	internet	internet	NOUN
ftr-314	768	31	service	service	NOUN
ftr-314	768	32	,	,	PUNCT
ftr-314	768	33	there	there	PRON
ftr-314	768	34	are	be	VERB
ftr-314	768	35	no	no	DET
ftr-314	768	36	reported	report	VERB
ftr-314	768	37	court	court	NOUN
ftr-314	768	38	cases	case	NOUN
ftr-314	768	39	pertaining	pertain	VERB
ftr-314	768	40	to	to	ADP
ftr-314	768	41	cell	cell	NOUN
ftr-314	768	42	phones	phone	NOUN
ftr-314	768	43	and	and	CCONJ
ftr-314	768	44	frequent	frequent	ADJ
ftr-314	768	45	flyer	flyer	NOUN
ftr-314	768	46	miles	mile	NOUN
ftr-314	768	47	and	and	CCONJ
ftr-314	768	48	only	only	ADV
ftr-314	768	49	one	one	NUM
ftr-314	768	50	reported	report	VERB
ftr-314	768	51	court	court	NOUN
ftr-314	768	52	case	case	NOUN
ftr-314	768	53	pertaining	pertain	VERB
ftr-314	768	54	directly	directly	ADV
ftr-314	768	55	to	to	ADP
ftr-314	768	56	the	the	DET
ftr-314	768	57	taxability	taxability	NOUN
ftr-314	768	58	of	of	ADP
ftr-314	768	59	frequent	frequent	ADJ
ftr-314	768	60	flyer	flyer	NOUN
ftr-314	768	61	miles.131	miles.131	INTJ
ftr-314	768	62	unless	unless	SCONJ
ftr-314	768	63	virtually	virtually	ADV
ftr-314	768	64	every	every	DET
ftr-314	768	65	one	one	NUM
ftr-314	768	66	of	of	ADP
ftr-314	768	67	the	the	DET
ftr-314	768	68	nation	nation	NOUN
ftr-314	768	69	’s	’s	PART
ftr-314	768	70	taxpayers	taxpayer	NOUN
ftr-314	768	71	is	be	AUX
ftr-314	768	72	a	a	DET
ftr-314	768	73	saint	saint	NOUN
ftr-314	768	74	,	,	PUNCT
ftr-314	768	75	the	the	DET
ftr-314	768	76	absence	absence	NOUN
ftr-314	768	77	of	of	ADP
ftr-314	768	78	adjudicated	adjudicate	VERB
ftr-314	768	79	court	court	NOUN
ftr-314	768	80	cases	case	NOUN
ftr-314	768	81	regarding	regard	VERB
ftr-314	768	82	the	the	DET
ftr-314	768	83	receipt	receipt	NOUN
ftr-314	768	84	of	of	ADP
ftr-314	768	85	taxable	taxable	ADJ
ftr-314	768	86	fringe	fringe	NOUN
ftr-314	768	87	benefits	benefit	NOUN
ftr-314	768	88	does	do	AUX
ftr-314	768	89	not	not	PART
ftr-314	768	90	suggest	suggest	VERB
ftr-314	768	91	that	that	SCONJ
ftr-314	768	92	there	there	PRON
ftr-314	768	93	is	be	VERB
ftr-314	768	94	a	a	DET
ftr-314	768	95	lack	lack	NOUN
ftr-314	768	96	of	of	ADP
ftr-314	768	97	tax	tax	NOUN
ftr-314	768	98	mischaracterizations	mischaracterization	NOUN
ftr-314	768	99	but	but	CCONJ
ftr-314	768	100	rather	rather	ADV
ftr-314	768	101	that	that	SCONJ
ftr-314	768	102	there	there	PRON
ftr-314	768	103	is	be	VERB
ftr-314	768	104	a	a	DET
ftr-314	768	105	lack	lack	NOUN
ftr-314	768	106	of	of	ADP
ftr-314	768	107	noncompliance	noncompliance	NOUN
ftr-314	768	108	oversight	oversight	NOUN
ftr-314	768	109	.	.	PUNCT
ftr-314	769	1	taxpayer	taxpayer	NOUN
ftr-314	769	2	noncompliance	noncompliance	NOUN
ftr-314	769	3	results	result	VERB
ftr-314	769	4	in	in	ADP
ftr-314	769	5	revenue	revenue	NOUN
ftr-314	769	6	loss	loss	NOUN
ftr-314	769	7	to	to	ADP
ftr-314	769	8	the	the	DET
ftr-314	769	9	government	government	NOUN
ftr-314	769	10	.	.	PUNCT
ftr-314	770	1	to	to	PART
ftr-314	770	2	counteract	counteract	VERB
ftr-314	770	3	this	this	DET
ftr-314	770	4	loss	loss	NOUN
ftr-314	770	5	,	,	PUNCT
ftr-314	770	6	the	the	DET
ftr-314	770	7	government	government	NOUN
ftr-314	770	8	must	must	AUX
ftr-314	770	9	raise	raise	VERB
ftr-314	770	10	taxes	taxis	NOUN
ftr-314	770	11	for	for	ADP
ftr-314	770	12	other	other	ADJ
ftr-314	770	13	taxpayers	taxpayer	NOUN
ftr-314	770	14	,	,	PUNCT
ftr-314	770	15	reduce	reduce	VERB
ftr-314	770	16	government	government	NOUN
ftr-314	770	17	spending	spending	NOUN
ftr-314	770	18	,	,	PUNCT
ftr-314	770	19	borrow	borrow	VERB
ftr-314	770	20	to	to	PART
ftr-314	770	21	make	make	VERB
ftr-314	770	22	up	up	ADP
ftr-314	770	23	for	for	ADP
ftr-314	770	24	the	the	DET
ftr-314	770	25	shortfall	shortfall	NOUN
ftr-314	770	26	,	,	PUNCT
ftr-314	770	27	or	or	CCONJ
ftr-314	770	28	some	some	DET
ftr-314	770	29	combination	combination	NOUN
ftr-314	770	30	of	of	ADP
ftr-314	770	31	the	the	DET
ftr-314	770	32	foregoing	foregoing	NOUN
ftr-314	770	33	.	.	PUNCT
ftr-314	771	1	when	when	SCONJ
ftr-314	771	2	it	it	PRON
ftr-314	771	3	comes	come	VERB
ftr-314	771	4	to	to	ADP
ftr-314	771	5	automobile	automobile	NOUN
ftr-314	771	6	expense	expense	NOUN
ftr-314	771	7	mischaracterizations	mischaracterization	NOUN
ftr-314	771	8	and	and	CCONJ
ftr-314	771	9	the	the	DET
ftr-314	771	10	receipt	receipt	NOUN
ftr-314	771	11	of	of	ADP
ftr-314	771	12	other	other	ADJ
ftr-314	771	13	fringe	fringe	NOUN
ftr-314	771	14	benefits	benefit	NOUN
ftr-314	771	15	that	that	PRON
ftr-314	771	16	go	go	AUX
ftr-314	771	17	misreported	misreporte	VERB
ftr-314	771	18	or	or	CCONJ
ftr-314	771	19	unreported	unreported	ADJ
ftr-314	771	20	,	,	PUNCT
ftr-314	771	21	the	the	DET
ftr-314	771	22	effects	effect	NOUN
ftr-314	771	23	are	be	AUX
ftr-314	771	24	often	often	ADV
ftr-314	771	25	particularly	particularly	ADV
ftr-314	771	26	pernicious	pernicious	ADJ
ftr-314	771	27	and	and	CCONJ
ftr-314	771	28	far	far	ADV
ftr-314	771	29	-	-	PUNCT
ftr-314	771	30	reaching	reach	VERB
ftr-314	771	31	.	.	PUNCT
ftr-314	772	1	more	more	ADV
ftr-314	772	2	specifically	specifically	ADV
ftr-314	772	3	,	,	PUNCT
ftr-314	772	4	if	if	SCONJ
ftr-314	772	5	taxpayer	taxpayer	NOUN
ftr-314	772	6	noncompliance	noncompliance	NOUN
ftr-314	772	7	is	be	AUX
ftr-314	772	8	pervasive	pervasive	ADJ
ftr-314	772	9	in	in	ADP
ftr-314	772	10	one	one	NUM
ftr-314	772	11	area	area	NOUN
ftr-314	772	12	of	of	ADP
ftr-314	772	13	the	the	DET
ftr-314	772	14	law	law	NOUN
ftr-314	772	15	,	,	PUNCT
ftr-314	772	16	it	it	PRON
ftr-314	772	17	likely	likely	ADV
ftr-314	772	18	has	have	VERB
ftr-314	772	19	a	a	DET
ftr-314	772	20	corrosive	corrosive	ADJ
ftr-314	772	21	effect	effect	NOUN
ftr-314	772	22	upon	upon	SCONJ
ftr-314	772	23	other	other	ADJ
ftr-314	772	24	areas	area	NOUN
ftr-314	772	25	of	of	ADP
ftr-314	772	26	taxpayer	taxpayer	NOUN
ftr-314	772	27	compliance.132	compliance.132	PROPN
ftr-314	772	28	for	for	ADP
ftr-314	772	29	example	example	NOUN
ftr-314	772	30	,	,	PUNCT
ftr-314	772	31	if	if	SCONJ
ftr-314	772	32	taxpayers	taxpayer	NOUN
ftr-314	772	33	routinely	routinely	ADV
ftr-314	772	34	submit	submit	VERB
ftr-314	772	35	130	130	NUM
ftr-314	772	36	.	.	PUNCT
ftr-314	773	1	see	see	VERB
ftr-314	773	2	supra	supra	PROPN
ftr-314	773	3	note	note	PROPN
ftr-314	773	4	3	3	NUM
ftr-314	773	5	.	.	NOUN
ftr-314	773	6	131	131	NUM
ftr-314	773	7	.	.	PUNCT
ftr-314	774	1	charley	charley	PROPN
ftr-314	774	2	v.	v.	PROPN
ftr-314	774	3	commissioner	commissioner	PROPN
ftr-314	774	4	,	,	PUNCT
ftr-314	774	5	91	91	NUM
ftr-314	774	6	f.3d	f.3d	NUM
ftr-314	774	7	72	72	NUM
ftr-314	774	8	(	(	PUNCT
ftr-314	774	9	9th	9th	ADJ
ftr-314	774	10	cir	cir	NOUN
ftr-314	774	11	.	.	PUNCT
ftr-314	774	12	1996	1996	NUM
ftr-314	774	13	)	)	PUNCT
ftr-314	775	1	(	(	PUNCT
ftr-314	775	2	frequent	frequent	ADJ
ftr-314	775	3	flyer	flyer	NOUN
ftr-314	775	4	miles	mile	NOUN
ftr-314	775	5	transformed	transform	VERB
ftr-314	775	6	into	into	ADP
ftr-314	775	7	cash	cash	NOUN
ftr-314	775	8	are	be	AUX
ftr-314	775	9	taxable	taxable	ADJ
ftr-314	775	10	)	)	PUNCT
ftr-314	775	11	.	.	PUNCT
ftr-314	776	1	132	132	NUM
ftr-314	776	2	.	.	X
ftr-314	776	3	see	see	VERB
ftr-314	776	4	,	,	PUNCT
ftr-314	776	5	e.g.	e.g.	ADV
ftr-314	776	6	,	,	PUNCT
ftr-314	776	7	ernst	ernst	PROPN
ftr-314	776	8	fehr	fehr	PROPN
ftr-314	776	9	&	&	CCONJ
ftr-314	776	10	urs	urs	PROPN
ftr-314	776	11	fischbacher	fischbacher	PROPN
ftr-314	776	12	,	,	PUNCT
ftr-314	776	13	the	the	DET
ftr-314	776	14	economics	economic	NOUN
ftr-314	776	15	of	of	ADP
ftr-314	776	16	strong	strong	ADJ
ftr-314	776	17	reciprocity	reciprocity	NOUN
ftr-314	776	18	,	,	PUNCT
ftr-314	776	19	in	in	ADP
ftr-314	776	20	moral	moral	ADJ
ftr-314	776	21	sentiments	sentiment	NOUN
ftr-314	776	22	&	&	CCONJ
ftr-314	776	23	material	material	NOUN
ftr-314	776	24	interests	interest	NOUN
ftr-314	776	25	:	:	PUNCT
ftr-314	776	26	the	the	DET
ftr-314	776	27	foundations	foundation	NOUN
ftr-314	776	28	of	of	ADP
ftr-314	776	29	cooperation	cooperation	NOUN
ftr-314	776	30	in	in	ADP
ftr-314	776	31	economic	economic	ADJ
ftr-314	776	32	life	life	NOUN
ftr-314	776	33	167	167	NUM
ftr-314	776	34	(	(	PUNCT
ftr-314	776	35	herbert	herbert	PROPN
ftr-314	776	36	gintis	gintis	PROPN
ftr-314	776	37	ed	ed	NOUN
ftr-314	776	38	.	.	PROPN
ftr-314	776	39	2005	2005	NUM
ftr-314	776	40	)	)	PUNCT
ftr-314	776	41	(	(	PUNCT
ftr-314	776	42	“	"	PUNCT
ftr-314	776	43	[	[	X
ftr-314	776	44	i]f	i]f	VERB
ftr-314	776	45	people	people	NOUN
ftr-314	776	46	believe	believe	VERB
ftr-314	776	47	that	that	SCONJ
ftr-314	776	48	cheating	cheat	VERB
ftr-314	776	49	on	on	ADP
ftr-314	776	50	taxes	taxis	NOUN
ftr-314	776	51	,	,	PUNCT
ftr-314	776	52	corruption	corruption	NOUN
ftr-314	776	53	,	,	PUNCT
ftr-314	776	54	or	or	CCONJ
ftr-314	776	55	abuses	abuse	NOUN
ftr-314	776	56	of	of	ADP
ftr-314	776	57	the	the	DET
ftr-314	776	58	welfare	welfare	NOUN
ftr-314	776	59	state	state	NOUN
ftr-314	776	60	are	be	AUX
ftr-314	776	61	widespread	widespread	ADJ
ftr-314	776	62	,	,	PUNCT
ftr-314	776	63	they	they	PRON
ftr-314	776	64	themselves	themselves	PRON
ftr-314	776	65	are	be	AUX
ftr-314	776	66	more	more	ADV
ftr-314	776	67	likely	likely	ADJ
ftr-314	776	68	to	to	PART
ftr-314	776	69	cheat	cheat	VERB
ftr-314	776	70	on	on	ADP
ftr-314	776	71	taxes	taxis	NOUN
ftr-314	776	72	,	,	PUNCT
ftr-314	776	73	take	take	VERB
ftr-314	776	74	bribes	bribe	NOUN
ftr-314	776	75	,	,	PUNCT
ftr-314	776	76	or	or	CCONJ
ftr-314	776	77	abuse	abuse	NOUN
ftr-314	776	78	welfare	welfare	NOUN
ftr-314	776	79	state	state	NOUN
ftr-314	776	80	institutions	institution	NOUN
ftr-314	776	81	”	"	PUNCT
ftr-314	776	82	)	)	PUNCT
ftr-314	776	83	.	.	PUNCT
ftr-314	777	1	2013	2013	NUM
ftr-314	777	2	]	]	PUNCT
ftr-314	777	3	the	the	DET
ftr-314	777	4	internal	internal	PROPN
ftr-314	777	5	revenue	revenue	NOUN
ftr-314	777	6	code	code	NOUN
ftr-314	777	7	and	and	CCONJ
ftr-314	777	8	automobiles	automobile	VERB
ftr-314	777	9	451	451	NUM
ftr-314	777	10	illegitimate	illegitimate	ADJ
ftr-314	777	11	business	business	NOUN
ftr-314	777	12	automobile	automobile	NOUN
ftr-314	777	13	expenses	expense	NOUN
ftr-314	777	14	for	for	ADP
ftr-314	777	15	reimbursement	reimbursement	NOUN
ftr-314	777	16	to	to	ADP
ftr-314	777	17	a	a	DET
ftr-314	777	18	supposed	suppose	VERB
ftr-314	777	19	accountable	accountable	ADJ
ftr-314	777	20	plan	plan	NOUN
ftr-314	777	21	and	and	CCONJ
ftr-314	777	22	this	this	DET
ftr-314	777	23	process	process	NOUN
ftr-314	777	24	goes	go	VERB
ftr-314	777	25	unchallenged	unchallenge	VERB
ftr-314	777	26	,	,	PUNCT
ftr-314	777	27	there	there	PRON
ftr-314	777	28	is	be	VERB
ftr-314	777	29	undoubtedly	undoubtedly	ADV
ftr-314	777	30	a	a	DET
ftr-314	777	31	two	two	NUM
ftr-314	777	32	-	-	PUNCT
ftr-314	777	33	fold	fold	ADJ
ftr-314	777	34	effect	effect	NOUN
ftr-314	777	35	.	.	PUNCT
ftr-314	778	1	first	first	ADV
ftr-314	778	2	,	,	PUNCT
ftr-314	778	3	the	the	DET
ftr-314	778	4	perpetrator	perpetrator	NOUN
ftr-314	778	5	taxpayer	taxpayer	NOUN
ftr-314	778	6	will	will	AUX
ftr-314	778	7	probably	probably	ADV
ftr-314	778	8	seek	seek	VERB
ftr-314	778	9	other	other	ADJ
ftr-314	778	10	illegitimate	illegitimate	ADJ
ftr-314	778	11	avenues	avenue	NOUN
ftr-314	778	12	in	in	ADP
ftr-314	778	13	which	which	PRON
ftr-314	778	14	to	to	PART
ftr-314	778	15	reduce	reduce	VERB
ftr-314	778	16	his	his	PRON
ftr-314	778	17	taxes	taxis	NOUN
ftr-314	778	18	;	;	PUNCT
ftr-314	778	19	second	second	X
ftr-314	778	20	,	,	PUNCT
ftr-314	778	21	those	those	DET
ftr-314	778	22	taxpayers	taxpayer	NOUN
ftr-314	778	23	who	who	PRON
ftr-314	778	24	can	can	AUX
ftr-314	778	25	not	not	PART
ftr-314	778	26	avail	avail	VERB
ftr-314	778	27	themselves	themselves	PRON
ftr-314	778	28	of	of	ADP
ftr-314	778	29	this	this	DET
ftr-314	778	30	tax	tax	NOUN
ftr-314	778	31	-	-	PUNCT
ftr-314	778	32	savings	saving	NOUN
ftr-314	778	33	device	device	NOUN
ftr-314	778	34	will	will	AUX
ftr-314	778	35	harbor	harbor	VERB
ftr-314	778	36	contempt	contempt	NOUN
ftr-314	778	37	for	for	ADP
ftr-314	778	38	the	the	DET
ftr-314	778	39	tax	tax	NOUN
ftr-314	778	40	system	system	NOUN
ftr-314	778	41	,	,	PUNCT
ftr-314	778	42	causing	cause	VERB
ftr-314	778	43	them	they	PRON
ftr-314	778	44	to	to	PART
ftr-314	778	45	search	search	VERB
ftr-314	778	46	for	for	ADP
ftr-314	778	47	their	their	PRON
ftr-314	778	48	own	own	ADJ
ftr-314	778	49	illegitimate	illegitimate	ADJ
ftr-314	778	50	taxsavings	taxsaving	NOUN
ftr-314	778	51	devices.133	devices.133	NOUN
ftr-314	778	52	in	in	ADP
ftr-314	778	53	the	the	DET
ftr-314	778	54	case	case	NOUN
ftr-314	778	55	of	of	ADP
ftr-314	778	56	the	the	DET
ftr-314	778	57	mischaracterization	mischaracterization	NOUN
ftr-314	778	58	of	of	ADP
ftr-314	778	59	automobile	automobile	NOUN
ftr-314	778	60	expenses	expense	NOUN
ftr-314	778	61	and	and	CCONJ
ftr-314	778	62	the	the	DET
ftr-314	778	63	receipt	receipt	NOUN
ftr-314	778	64	of	of	ADP
ftr-314	778	65	taxable	taxable	ADJ
ftr-314	778	66	fringe	fringe	NOUN
ftr-314	778	67	benefits	benefit	NOUN
ftr-314	778	68	,	,	PUNCT
ftr-314	778	69	there	there	PRON
ftr-314	778	70	is	be	VERB
ftr-314	778	71	an	an	DET
ftr-314	778	72	equity	equity	NOUN
ftr-314	778	73	concern	concern	NOUN
ftr-314	778	74	as	as	ADV
ftr-314	778	75	well	well	ADV
ftr-314	778	76	.	.	PUNCT
ftr-314	779	1	the	the	DET
ftr-314	779	2	financial	financial	ADJ
ftr-314	779	3	benefits	benefit	NOUN
ftr-314	779	4	associated	associate	VERB
ftr-314	779	5	with	with	ADP
ftr-314	779	6	noncompliance	noncompliance	NOUN
ftr-314	779	7	of	of	ADP
ftr-314	779	8	the	the	DET
ftr-314	779	9	sort	sort	NOUN
ftr-314	779	10	expounded	expound	VERB
ftr-314	779	11	upon	upon	SCONJ
ftr-314	779	12	in	in	ADP
ftr-314	779	13	this	this	DET
ftr-314	779	14	analysis	analysis	NOUN
ftr-314	779	15	are	be	AUX
ftr-314	779	16	likely	likely	ADJ
ftr-314	779	17	to	to	PART
ftr-314	779	18	inure	inure	VERB
ftr-314	779	19	more	more	ADV
ftr-314	779	20	to	to	ADP
ftr-314	779	21	those	those	DET
ftr-314	779	22	taxpayers	taxpayer	NOUN
ftr-314	779	23	who	who	PRON
ftr-314	779	24	are	be	AUX
ftr-314	779	25	generally	generally	ADV
ftr-314	779	26	in	in	ADP
ftr-314	779	27	high	high	ADJ
ftr-314	779	28	-	-	PUNCT
ftr-314	779	29	income	income	NOUN
ftr-314	779	30	brackets	bracket	NOUN
ftr-314	779	31	.	.	PUNCT
ftr-314	780	1	that	that	ADV
ftr-314	780	2	is	is	ADV
ftr-314	780	3	,	,	PUNCT
ftr-314	780	4	the	the	DET
ftr-314	780	5	taxpayers	taxpayer	NOUN
ftr-314	780	6	who	who	PRON
ftr-314	780	7	are	be	AUX
ftr-314	780	8	most	most	ADV
ftr-314	780	9	apt	apt	ADJ
ftr-314	780	10	to	to	PART
ftr-314	780	11	use	use	VERB
ftr-314	780	12	and	and	CCONJ
ftr-314	780	13	receive	receive	VERB
ftr-314	780	14	employer	employer	NOUN
ftr-314	780	15	-	-	PUNCT
ftr-314	780	16	provided	provide	VERB
ftr-314	780	17	automobiles	automobile	NOUN
ftr-314	780	18	,	,	PUNCT
ftr-314	780	19	cellular	cellular	ADJ
ftr-314	780	20	telephones	telephone	NOUN
ftr-314	780	21	,	,	PUNCT
ftr-314	780	22	frequent	frequent	ADJ
ftr-314	780	23	flyer	flyer	NOUN
ftr-314	780	24	miles	mile	NOUN
ftr-314	780	25	,	,	PUNCT
ftr-314	780	26	and	and	CCONJ
ftr-314	780	27	home	home	NOUN
ftr-314	780	28	internet	internet	NOUN
ftr-314	780	29	services	service	NOUN
ftr-314	780	30	are	be	AUX
ftr-314	780	31	business	business	NOUN
ftr-314	780	32	owners	owner	NOUN
ftr-314	780	33	and	and	CCONJ
ftr-314	780	34	upper	upper	ADJ
ftr-314	780	35	management	management	NOUN
ftr-314	780	36	;	;	PUNCT
ftr-314	780	37	they	they	PRON
ftr-314	780	38	are	be	AUX
ftr-314	780	39	best	well	ADV
ftr-314	780	40	situated	situated	ADJ
ftr-314	780	41	to	to	PART
ftr-314	780	42	take	take	VERB
ftr-314	780	43	advantage	advantage	NOUN
ftr-314	780	44	of	of	ADP
ftr-314	780	45	their	their	PRON
ftr-314	780	46	positions	position	NOUN
ftr-314	780	47	,	,	PUNCT
ftr-314	780	48	and	and	CCONJ
ftr-314	780	49	the	the	DET
ftr-314	780	50	tax	tax	NOUN
ftr-314	780	51	benefit	benefit	NOUN
ftr-314	780	52	associated	associate	VERB
ftr-314	780	53	with	with	ADP
ftr-314	780	54	such	such	ADJ
ftr-314	780	55	fringe	fringe	NOUN
ftr-314	780	56	benefits	benefit	NOUN
ftr-314	780	57	(	(	PUNCT
ftr-314	780	58	regardless	regardless	ADV
ftr-314	780	59	of	of	ADP
ftr-314	780	60	whether	whether	SCONJ
ftr-314	780	61	such	such	ADJ
ftr-314	780	62	fringe	fringe	NOUN
ftr-314	780	63	benefits	benefit	NOUN
ftr-314	780	64	are	be	AUX
ftr-314	780	65	legitimately	legitimately	ADV
ftr-314	780	66	business	business	NOUN
ftr-314	780	67	in	in	ADP
ftr-314	780	68	nature	nature	NOUN
ftr-314	780	69	or	or	CCONJ
ftr-314	780	70	not	not	PART
ftr-314	780	71	)	)	PUNCT
ftr-314	780	72	increases	increase	VERB
ftr-314	780	73	with	with	ADP
ftr-314	780	74	the	the	DET
ftr-314	780	75	taxpayer	taxpayer	NOUN
ftr-314	780	76	’s	’s	PART
ftr-314	780	77	marginal	marginal	ADJ
ftr-314	780	78	tax	tax	NOUN
ftr-314	780	79	rate	rate	NOUN
ftr-314	780	80	.	.	PUNCT
ftr-314	781	1	for	for	ADP
ftr-314	781	2	example	example	NOUN
ftr-314	781	3	,	,	PUNCT
ftr-314	781	4	business	business	NOUN
ftr-314	781	5	owners	owner	NOUN
ftr-314	781	6	and	and	CCONJ
ftr-314	781	7	those	those	DET
ftr-314	781	8	taxpayers	taxpayer	NOUN
ftr-314	781	9	in	in	ADP
ftr-314	781	10	the	the	DET
ftr-314	781	11	upper	upper	ADJ
ftr-314	781	12	echelons	echelon	NOUN
ftr-314	781	13	of	of	ADP
ftr-314	781	14	management	management	NOUN
ftr-314	781	15	likely	likely	ADV
ftr-314	781	16	have	have	VERB
ftr-314	781	17	much	much	ADV
ftr-314	781	18	more	more	ADJ
ftr-314	781	19	latitude	latitude	NOUN
ftr-314	781	20	in	in	ADP
ftr-314	781	21	submitting	submit	VERB
ftr-314	781	22	questionable	questionable	ADJ
ftr-314	781	23	business	business	NOUN
ftr-314	781	24	expenses	expense	NOUN
ftr-314	781	25	to	to	ADP
ftr-314	781	26	accountable	accountable	ADJ
ftr-314	781	27	plans	plan	NOUN
ftr-314	781	28	and	and	CCONJ
ftr-314	781	29	reaping	reap	VERB
ftr-314	781	30	the	the	DET
ftr-314	781	31	corresponding	corresponding	ADJ
ftr-314	781	32	purported	purport	VERB
ftr-314	781	33	tax	tax	NOUN
ftr-314	781	34	savings	saving	NOUN
ftr-314	781	35	.	.	PUNCT
ftr-314	782	1	even	even	ADV
ftr-314	782	2	if	if	SCONJ
ftr-314	782	3	business	business	NOUN
ftr-314	782	4	owners	owner	NOUN
ftr-314	782	5	,	,	PUNCT
ftr-314	782	6	upper	upper	ADJ
ftr-314	782	7	-	-	PUNCT
ftr-314	782	8	echelon	echelon	NOUN
ftr-314	782	9	management	management	NOUN
ftr-314	782	10	,	,	PUNCT
ftr-314	782	11	and	and	CCONJ
ftr-314	782	12	the	the	DET
ftr-314	782	13	rank	rank	NOUN
ftr-314	782	14	-	-	PUNCT
ftr-314	782	15	and	and	CCONJ
ftr-314	782	16	-	-	PUNCT
ftr-314	782	17	file	file	NOUN
ftr-314	782	18	employees	employee	NOUN
ftr-314	782	19	equally	equally	ADV
ftr-314	782	20	participate	participate	VERB
ftr-314	782	21	in	in	ADP
ftr-314	782	22	the	the	DET
ftr-314	782	23	(	(	PUNCT
ftr-314	782	24	mis)use	mis)use	PROPN
ftr-314	782	25	of	of	ADP
ftr-314	782	26	accountable	accountable	ADJ
ftr-314	782	27	plans	plan	NOUN
ftr-314	782	28	,	,	PUNCT
ftr-314	782	29	those	those	PRON
ftr-314	782	30	whose	whose	DET
ftr-314	782	31	incomes	income	NOUN
ftr-314	782	32	are	be	AUX
ftr-314	782	33	subject	subject	ADJ
ftr-314	782	34	to	to	ADP
ftr-314	782	35	higher	high	ADJ
ftr-314	782	36	marginal	marginal	ADJ
ftr-314	782	37	tax	tax	NOUN
ftr-314	782	38	rates	rate	NOUN
ftr-314	782	39	will	will	AUX
ftr-314	782	40	save	save	VERB
ftr-314	782	41	more	more	ADJ
ftr-314	782	42	on	on	ADP
ftr-314	782	43	a	a	DET
ftr-314	782	44	dollarfor	dollarfor	NOUN
ftr-314	782	45	-	-	PUNCT
ftr-314	782	46	dollar	dollar	NOUN
ftr-314	782	47	basis	basis	NOUN
ftr-314	782	48	than	than	ADP
ftr-314	782	49	those	those	DET
ftr-314	782	50	taxpayers	taxpayer	NOUN
ftr-314	782	51	whose	whose	DET
ftr-314	782	52	income	income	NOUN
ftr-314	782	53	is	be	AUX
ftr-314	782	54	subject	subject	ADJ
ftr-314	782	55	to	to	ADP
ftr-314	782	56	lower	low	ADJ
ftr-314	782	57	marginal	marginal	ADJ
ftr-314	782	58	tax	tax	NOUN
ftr-314	782	59	rates	rate	NOUN
ftr-314	782	60	.	.	PUNCT
ftr-314	783	1	consistent	consistent	ADJ
ftr-314	783	2	with	with	ADP
ftr-314	783	3	the	the	DET
ftr-314	783	4	foregoing	forego	VERB
ftr-314	783	5	inequities	inequity	NOUN
ftr-314	783	6	,	,	PUNCT
ftr-314	783	7	businesses	business	NOUN
ftr-314	783	8	that	that	PRON
ftr-314	783	9	save	save	VERB
ftr-314	783	10	employment	employment	NOUN
ftr-314	783	11	taxes	taxis	NOUN
ftr-314	783	12	by	by	ADP
ftr-314	783	13	utilizing	utilize	VERB
ftr-314	783	14	accountable	accountable	ADJ
ftr-314	783	15	plans	plan	NOUN
ftr-314	783	16	as	as	ADP
ftr-314	783	17	a	a	DET
ftr-314	783	18	tax	tax	NOUN
ftr-314	783	19	-	-	PUNCT
ftr-314	783	20	saving	save	VERB
ftr-314	783	21	device	device	NOUN
ftr-314	783	22	will	will	AUX
ftr-314	783	23	likely	likely	ADV
ftr-314	783	24	use	use	VERB
ftr-314	783	25	the	the	DET
ftr-314	783	26	savings	saving	NOUN
ftr-314	783	27	that	that	PRON
ftr-314	783	28	such	such	ADJ
ftr-314	783	29	plans	plan	NOUN
ftr-314	783	30	achieve	achieve	VERB
ftr-314	783	31	to	to	PART
ftr-314	783	32	award	award	VERB
ftr-314	783	33	their	their	PRON
ftr-314	783	34	already	already	ADV
ftr-314	783	35	highly	highly	ADV
ftr-314	783	36	compensated	compensate	VERB
ftr-314	783	37	employees	employee	NOUN
ftr-314	783	38	with	with	ADP
ftr-314	783	39	more	more	ADJ
ftr-314	783	40	remuneration	remuneration	NOUN
ftr-314	783	41	rather	rather	ADV
ftr-314	783	42	than	than	ADP
ftr-314	783	43	according	accord	VERB
ftr-314	783	44	such	such	ADJ
ftr-314	783	45	benefits	benefit	NOUN
ftr-314	783	46	to	to	ADP
ftr-314	783	47	their	their	PRON
ftr-314	783	48	rank	rank	NOUN
ftr-314	783	49	-	-	PUNCT
ftr-314	783	50	and	and	CCONJ
ftr-314	783	51	-	-	PUNCT
ftr-314	783	52	file	file	NOUN
ftr-314	783	53	employees	employee	NOUN
ftr-314	783	54	.	.	PUNCT
ftr-314	784	1	a	a	DET
ftr-314	784	2	direct	direct	ADJ
ftr-314	784	3	effect	effect	NOUN
ftr-314	784	4	of	of	ADP
ftr-314	784	5	taxpayers	taxpayer	NOUN
ftr-314	784	6	mischaracterizing	mischaracterize	VERB
ftr-314	784	7	the	the	DET
ftr-314	784	8	receipt	receipt	NOUN
ftr-314	784	9	of	of	ADP
ftr-314	784	10	their	their	PRON
ftr-314	784	11	fringe	fringe	NOUN
ftr-314	784	12	benefits	benefit	NOUN
ftr-314	784	13	is	be	AUX
ftr-314	784	14	that	that	SCONJ
ftr-314	784	15	they	they	PRON
ftr-314	784	16	enjoy	enjoy	VERB
ftr-314	784	17	an	an	DET
ftr-314	784	18	economic	economic	ADJ
ftr-314	784	19	windfall	windfall	NOUN
ftr-314	784	20	,	,	PUNCT
ftr-314	784	21	and	and	CCONJ
ftr-314	784	22	certain	certain	ADJ
ftr-314	784	23	industries	industry	NOUN
ftr-314	784	24	are	be	AUX
ftr-314	784	25	subsidized	subsidize	VERB
ftr-314	784	26	over	over	ADP
ftr-314	784	27	others	other	NOUN
ftr-314	784	28	.	.	PUNCT
ftr-314	785	1	for	for	ADP
ftr-314	785	2	example	example	NOUN
ftr-314	785	3	,	,	PUNCT
ftr-314	785	4	the	the	DET
ftr-314	785	5	mischaracterization	mischaracterization	NOUN
ftr-314	785	6	of	of	ADP
ftr-314	785	7	automobile	automobile	NOUN
ftr-314	785	8	expenses	expense	NOUN
ftr-314	785	9	enables	enable	VERB
ftr-314	785	10	participating	participate	VERB
ftr-314	785	11	taxpayers	taxpayer	NOUN
ftr-314	785	12	to	to	PART
ftr-314	785	13	enjoy	enjoy	VERB
ftr-314	785	14	deep	deep	ADJ
ftr-314	785	15	purchase	purchase	NOUN
ftr-314	785	16	133	133	NUM
ftr-314	785	17	.	.	PUNCT
ftr-314	786	1	see	see	VERB
ftr-314	786	2	,	,	PUNCT
ftr-314	786	3	e.g.	e.g.	ADV
ftr-314	786	4	,	,	PUNCT
ftr-314	786	5	joshua	joshua	PROPN
ftr-314	786	6	d.	d.	PROPN
ftr-314	786	7	rosenberg	rosenberg	PROPN
ftr-314	786	8	,	,	PUNCT
ftr-314	786	9	the	the	DET
ftr-314	786	10	psychology	psychology	NOUN
ftr-314	786	11	of	of	ADP
ftr-314	786	12	taxes	taxis	NOUN
ftr-314	786	13	:	:	PUNCT
ftr-314	786	14	why	why	SCONJ
ftr-314	786	15	they	they	PRON
ftr-314	786	16	drive	drive	VERB
ftr-314	786	17	us	we	PRON
ftr-314	786	18	crazy	crazy	ADJ
ftr-314	786	19	,	,	PUNCT
ftr-314	786	20	and	and	CCONJ
ftr-314	786	21	how	how	SCONJ
ftr-314	786	22	we	we	PRON
ftr-314	786	23	can	can	AUX
ftr-314	786	24	make	make	VERB
ftr-314	786	25	them	they	PRON
ftr-314	786	26	sane	sane	ADJ
ftr-314	786	27	,	,	PUNCT
ftr-314	786	28	16	16	NUM
ftr-314	786	29	va	va	NOUN
ftr-314	786	30	.	.	PUNCT
ftr-314	787	1	tax	tax	PROPN
ftr-314	787	2	rev	rev	PROPN
ftr-314	787	3	.	.	PROPN
ftr-314	787	4	155	155	NUM
ftr-314	787	5	,	,	PUNCT
ftr-314	787	6	199	199	NUM
ftr-314	787	7	(	(	PUNCT
ftr-314	787	8	1996	1996	NUM
ftr-314	787	9	)	)	PUNCT
ftr-314	788	1	(	(	PUNCT
ftr-314	788	2	theorizing	theorize	VERB
ftr-314	788	3	that	that	SCONJ
ftr-314	788	4	“	"	PUNCT
ftr-314	788	5	when	when	SCONJ
ftr-314	788	6	we	we	PRON
ftr-314	788	7	hear	hear	VERB
ftr-314	788	8	about	about	ADP
ftr-314	788	9	leona	leona	PROPN
ftr-314	788	10	helmsley	helmsley	PROPN
ftr-314	788	11	evading	evade	VERB
ftr-314	788	12	taxes	taxis	NOUN
ftr-314	788	13	and	and	CCONJ
ftr-314	788	14	going	go	VERB
ftr-314	788	15	to	to	ADP
ftr-314	788	16	jail	jail	NOUN
ftr-314	788	17	,	,	PUNCT
ftr-314	788	18	some	some	PRON
ftr-314	788	19	of	of	ADP
ftr-314	788	20	us	we	PRON
ftr-314	788	21	say	say	VERB
ftr-314	788	22	to	to	ADP
ftr-314	788	23	ourselves	ourselves	PRON
ftr-314	788	24	‘	'	PUNCT
ftr-314	788	25	we	we	PRON
ftr-314	788	26	had	have	AUX
ftr-314	788	27	better	well	ADJ
ftr-314	788	28	pay	pay	VERB
ftr-314	788	29	our	our	PRON
ftr-314	788	30	taxes	taxis	NOUN
ftr-314	788	31	,	,	PUNCT
ftr-314	788	32	’	'	PUNCT
ftr-314	788	33	but	but	CCONJ
ftr-314	788	34	many	many	ADJ
ftr-314	788	35	others	other	NOUN
ftr-314	788	36	tend	tend	VERB
ftr-314	788	37	to	to	PART
ftr-314	788	38	engage	engage	VERB
ftr-314	788	39	in	in	ADP
ftr-314	788	40	an	an	DET
ftr-314	788	41	internal	internal	ADJ
ftr-314	788	42	dialogue	dialogue	NOUN
ftr-314	788	43	that	that	PRON
ftr-314	788	44	sounds	sound	VERB
ftr-314	788	45	more	more	ADV
ftr-314	788	46	like	like	ADP
ftr-314	788	47	‘	'	PUNCT
ftr-314	788	48	this	this	DET
ftr-314	788	49	rich	rich	ADJ
ftr-314	788	50	woman	woman	NOUN
ftr-314	788	51	evaded	evade	VERB
ftr-314	788	52	her	her	PRON
ftr-314	788	53	taxes	taxis	NOUN
ftr-314	788	54	;	;	PUNCT
ftr-314	788	55	from	from	ADP
ftr-314	788	56	what	what	PRON
ftr-314	788	57	i	i	PRON
ftr-314	788	58	hear	hear	VERB
ftr-314	788	59	,	,	PUNCT
ftr-314	788	60	most	most	ADJ
ftr-314	788	61	other	other	ADJ
ftr-314	788	62	rich	rich	ADJ
ftr-314	788	63	people	people	NOUN
ftr-314	788	64	do	do	VERB
ftr-314	788	65	,	,	PUNCT
ftr-314	788	66	and	and	CCONJ
ftr-314	788	67	probably	probably	ADV
ftr-314	788	68	i	i	PRON
ftr-314	788	69	should	should	AUX
ftr-314	788	70	or	or	CCONJ
ftr-314	788	71	i	i	PRON
ftr-314	788	72	’ll	’ll	AUX
ftr-314	788	73	be	be	AUX
ftr-314	788	74	losing	lose	VERB
ftr-314	788	75	out	out	ADP
ftr-314	788	76	”	"	PUNCT
ftr-314	788	77	’	'	PUNCT
ftr-314	788	78	)	)	PUNCT
ftr-314	788	79	.	.	PUNCT
ftr-314	789	1	452	452	NUM
ftr-314	789	2	florida	florida	PROPN
ftr-314	789	3	tax	tax	NOUN
ftr-314	789	4	review	review	NOUN
ftr-314	789	5	[	[	X
ftr-314	789	6	vol	vol	NOUN
ftr-314	789	7	.	.	PUNCT
ftr-314	789	8	14:10	14:10	NUM
ftr-314	789	9	price	price	NOUN
ftr-314	789	10	discounts	discount	NOUN
ftr-314	789	11	and	and	CCONJ
ftr-314	789	12	simultaneously	simultaneously	ADV
ftr-314	789	13	subsidizes	subsidize	VERB
ftr-314	789	14	the	the	DET
ftr-314	789	15	automobile	automobile	NOUN
ftr-314	789	16	and	and	CCONJ
ftr-314	789	17	oil	oil	NOUN
ftr-314	789	18	industries	industry	NOUN
ftr-314	789	19	.	.	PUNCT
ftr-314	790	1	to	to	PART
ftr-314	790	2	illustrate	illustrate	VERB
ftr-314	790	3	,	,	PUNCT
ftr-314	790	4	assume	assume	VERB
ftr-314	790	5	that	that	SCONJ
ftr-314	790	6	taxpayers	taxpayer	NOUN
ftr-314	790	7	who	who	PRON
ftr-314	790	8	mischaracterize	mischaracterize	VERB
ftr-314	790	9	their	their	PRON
ftr-314	790	10	automobile	automobile	NOUN
ftr-314	790	11	expenses	expense	NOUN
ftr-314	790	12	are	be	AUX
ftr-314	790	13	in	in	ADP
ftr-314	790	14	the	the	DET
ftr-314	790	15	forty	forty	NUM
ftr-314	790	16	-	-	PUNCT
ftr-314	790	17	percent	percent	NOUN
ftr-314	790	18	marginal	marginal	ADJ
ftr-314	790	19	tax	tax	NOUN
ftr-314	790	20	bracket	bracket	NOUN
ftr-314	790	21	(	(	PUNCT
ftr-314	790	22	when	when	SCONJ
ftr-314	790	23	state	state	NOUN
ftr-314	790	24	income	income	NOUN
ftr-314	790	25	taxes	taxis	NOUN
ftr-314	790	26	are	be	AUX
ftr-314	790	27	taken	take	VERB
ftr-314	790	28	into	into	ADP
ftr-314	790	29	account	account	NOUN
ftr-314	790	30	)	)	PUNCT
ftr-314	790	31	.	.	PUNCT
ftr-314	791	1	with	with	ADP
ftr-314	791	2	respect	respect	NOUN
ftr-314	791	3	to	to	ADP
ftr-314	791	4	every	every	DET
ftr-314	791	5	automobile	automobile	NOUN
ftr-314	791	6	and	and	CCONJ
ftr-314	791	7	gasoline	gasoline	NOUN
ftr-314	791	8	purchase	purchase	NOUN
ftr-314	791	9	that	that	SCONJ
ftr-314	791	10	participating	participate	VERB
ftr-314	791	11	taxpayers	taxpayer	NOUN
ftr-314	791	12	make	make	VERB
ftr-314	791	13	,	,	PUNCT
ftr-314	791	14	they	they	PRON
ftr-314	791	15	enjoy	enjoy	VERB
ftr-314	791	16	a	a	DET
ftr-314	791	17	tremendous	tremendous	ADJ
ftr-314	791	18	purchase	purchase	NOUN
ftr-314	791	19	price	price	NOUN
ftr-314	791	20	discount	discount	NOUN
ftr-314	791	21	.	.	PUNCT
ftr-314	792	1	translated	translate	VERB
ftr-314	792	2	into	into	ADP
ftr-314	792	3	dollars	dollar	NOUN
ftr-314	792	4	and	and	CCONJ
ftr-314	792	5	ignoring	ignore	VERB
ftr-314	792	6	the	the	DET
ftr-314	792	7	tax	tax	NOUN
ftr-314	792	8	value	value	NOUN
ftr-314	792	9	of	of	ADP
ftr-314	792	10	money	money	NOUN
ftr-314	792	11	issues	issue	NOUN
ftr-314	792	12	and	and	CCONJ
ftr-314	792	13	depreciation	depreciation	NOUN
ftr-314	792	14	deduction	deduction	NOUN
ftr-314	792	15	limitations	limitation	NOUN
ftr-314	792	16	,	,	PUNCT
ftr-314	792	17	if	if	SCONJ
ftr-314	792	18	the	the	DET
ftr-314	792	19	fair	fair	ADJ
ftr-314	792	20	market	market	NOUN
ftr-314	792	21	value	value	NOUN
ftr-314	792	22	of	of	ADP
ftr-314	792	23	an	an	DET
ftr-314	792	24	automobile	automobile	NOUN
ftr-314	792	25	is	be	AUX
ftr-314	792	26	$	$	SYM
ftr-314	792	27	50,000	50,000	NUM
ftr-314	792	28	,	,	PUNCT
ftr-314	792	29	the	the	DET
ftr-314	792	30	taxpayer	taxpayer	NOUN
ftr-314	792	31	will	will	AUX
ftr-314	792	32	effectively	effectively	ADV
ftr-314	792	33	pay	pay	VERB
ftr-314	792	34	$	$	SYM
ftr-314	792	35	30,000	30,000	NUM
ftr-314	792	36	for	for	ADP
ftr-314	792	37	it	it	PRON
ftr-314	792	38	after	after	ADP
ftr-314	792	39	receiving	receive	VERB
ftr-314	792	40	a	a	DET
ftr-314	792	41	$	$	SYM
ftr-314	792	42	20,000	20,000	NUM
ftr-314	792	43	discount	discount	NOUN
ftr-314	792	44	(	(	PUNCT
ftr-314	792	45	0.40	0.40	NUM
ftr-314	792	46	x	x	SYM
ftr-314	792	47	$	$	SYM
ftr-314	792	48	50,000	50,000	NUM
ftr-314	792	49	)	)	PUNCT
ftr-314	792	50	;	;	PUNCT
ftr-314	792	51	similarly	similarly	ADV
ftr-314	792	52	,	,	PUNCT
ftr-314	792	53	if	if	SCONJ
ftr-314	792	54	the	the	DET
ftr-314	792	55	price	price	NOUN
ftr-314	792	56	for	for	ADP
ftr-314	792	57	gas	gas	NOUN
ftr-314	792	58	is	be	AUX
ftr-314	792	59	$	$	SYM
ftr-314	792	60	4	4	NUM
ftr-314	792	61	per	per	ADP
ftr-314	792	62	gallon	gallon	NOUN
ftr-314	792	63	,	,	PUNCT
ftr-314	792	64	the	the	DET
ftr-314	792	65	taxpayer	taxpayer	NOUN
ftr-314	792	66	will	will	AUX
ftr-314	792	67	effectively	effectively	ADV
ftr-314	792	68	pay	pay	VERB
ftr-314	792	69	$	$	SYM
ftr-314	792	70	2.40	2.40	NUM
ftr-314	792	71	per	per	ADP
ftr-314	792	72	gallon	gallon	NOUN
ftr-314	792	73	after	after	ADP
ftr-314	792	74	receiving	receive	VERB
ftr-314	792	75	a	a	DET
ftr-314	792	76	$	$	SYM
ftr-314	792	77	1.60	1.60	NUM
ftr-314	792	78	discount	discount	NOUN
ftr-314	792	79	(	(	PUNCT
ftr-314	792	80	0.40	0.40	NUM
ftr-314	792	81	x	x	SYM
ftr-314	792	82	$	$	SYM
ftr-314	792	83	4	4	NUM
ftr-314	792	84	)	)	PUNCT
ftr-314	792	85	.	.	PUNCT
ftr-314	793	1	other	other	ADJ
ftr-314	793	2	factors	factor	NOUN
ftr-314	793	3	being	be	AUX
ftr-314	793	4	equal	equal	ADJ
ftr-314	793	5	,	,	PUNCT
ftr-314	793	6	simple	simple	ADJ
ftr-314	793	7	laws	law	NOUN
ftr-314	793	8	of	of	ADP
ftr-314	793	9	economics	economic	NOUN
ftr-314	793	10	declare	declare	VERB
ftr-314	793	11	that	that	SCONJ
ftr-314	793	12	the	the	PRON
ftr-314	793	13	lower	low	ADJ
ftr-314	793	14	an	an	DET
ftr-314	793	15	item	item	NOUN
ftr-314	793	16	’s	’s	PART
ftr-314	793	17	purchase	purchase	NOUN
ftr-314	793	18	price	price	NOUN
ftr-314	793	19	,	,	PUNCT
ftr-314	793	20	the	the	PRON
ftr-314	793	21	higher	high	ADJ
ftr-314	793	22	the	the	DET
ftr-314	793	23	demand.134	demand.134	PROPN
ftr-314	793	24	increasing	increase	VERB
ftr-314	793	25	the	the	DET
ftr-314	793	26	slope	slope	NOUN
ftr-314	793	27	of	of	ADP
ftr-314	793	28	the	the	DET
ftr-314	793	29	demand	demand	NOUN
ftr-314	793	30	curve	curve	NOUN
ftr-314	793	31	enables	enable	VERB
ftr-314	793	32	the	the	DET
ftr-314	793	33	automobile	automobile	NOUN
ftr-314	793	34	and	and	CCONJ
ftr-314	793	35	oil	oil	NOUN
ftr-314	793	36	industries	industry	NOUN
ftr-314	793	37	to	to	PART
ftr-314	793	38	charge	charge	VERB
ftr-314	793	39	higher	high	ADJ
ftr-314	793	40	prices	price	NOUN
ftr-314	793	41	and	and	CCONJ
ftr-314	793	42	,	,	PUNCT
ftr-314	793	43	as	as	ADP
ftr-314	793	44	a	a	DET
ftr-314	793	45	result	result	NOUN
ftr-314	793	46	,	,	PUNCT
ftr-314	793	47	reap	reap	VERB
ftr-314	793	48	greater	great	ADJ
ftr-314	793	49	profits.135	profits.135	NOUN
ftr-314	793	50	as	as	SCONJ
ftr-314	793	51	evidenced	evidence	VERB
ftr-314	793	52	by	by	ADP
ftr-314	793	53	this	this	DET
ftr-314	793	54	analysis	analysis	NOUN
ftr-314	793	55	,	,	PUNCT
ftr-314	793	56	the	the	DET
ftr-314	793	57	implications	implication	NOUN
ftr-314	793	58	associated	associate	VERB
ftr-314	793	59	with	with	ADP
ftr-314	793	60	taxpayer	taxpayer	NOUN
ftr-314	793	61	noncompliance	noncompliance	NOUN
ftr-314	793	62	are	be	AUX
ftr-314	793	63	grim	grim	ADJ
ftr-314	793	64	not	not	PART
ftr-314	793	65	only	only	ADV
ftr-314	793	66	in	in	ADP
ftr-314	793	67	terms	term	NOUN
ftr-314	793	68	of	of	ADP
ftr-314	793	69	the	the	DET
ftr-314	793	70	tax	tax	NOUN
ftr-314	793	71	system	system	NOUN
ftr-314	793	72	but	but	CCONJ
ftr-314	793	73	also	also	ADV
ftr-314	793	74	in	in	ADP
ftr-314	793	75	terms	term	NOUN
ftr-314	793	76	of	of	ADP
ftr-314	793	77	the	the	DET
ftr-314	793	78	overall	overall	ADJ
ftr-314	793	79	economic	economic	ADJ
ftr-314	793	80	health	health	NOUN
ftr-314	793	81	of	of	ADP
ftr-314	793	82	the	the	DET
ftr-314	793	83	united	united	PROPN
ftr-314	793	84	states	states	PROPN
ftr-314	793	85	.	.	PUNCT
ftr-314	794	1	it	it	PRON
ftr-314	794	2	is	be	AUX
ftr-314	794	3	a	a	DET
ftr-314	794	4	problem	problem	NOUN
ftr-314	794	5	that	that	SCONJ
ftr-314	794	6	congress	congress	PROPN
ftr-314	794	7	therefore	therefore	ADV
ftr-314	794	8	must	must	AUX
ftr-314	794	9	not	not	PART
ftr-314	794	10	ignore	ignore	VERB
ftr-314	794	11	.	.	PUNCT
ftr-314	795	1	section	section	NOUN
ftr-314	795	2	v	v	PROPN
ftr-314	795	3	proposes	propose	VERB
ftr-314	795	4	several	several	ADJ
ftr-314	795	5	reform	reform	NOUN
ftr-314	795	6	measures	measure	NOUN
ftr-314	795	7	that	that	PRON
ftr-314	795	8	congress	congress	PROPN
ftr-314	795	9	should	should	AUX
ftr-314	795	10	institute	institute	VERB
ftr-314	795	11	.	.	PUNCT
ftr-314	796	1	134	134	NUM
ftr-314	796	2	.	.	PUNCT
ftr-314	797	1	see	see	VERB
ftr-314	797	2	robert	robert	PROPN
ftr-314	797	3	cooter	cooter	PROPN
ftr-314	797	4	&	&	CCONJ
ftr-314	797	5	thomas	thomas	PROPN
ftr-314	797	6	ulen	ulen	PROPN
ftr-314	797	7	,	,	PUNCT
ftr-314	797	8	law	law	PROPN
ftr-314	797	9	&	&	CCONJ
ftr-314	797	10	econ	econ	PROPN
ftr-314	797	11	.	.	PUNCT
ftr-314	798	1	31	31	NUM
ftr-314	799	1	(	(	PUNCT
ftr-314	799	2	3d	3d	NUM
ftr-314	799	3	ed	ed	NOUN
ftr-314	799	4	.	.	PROPN
ftr-314	799	5	2000	2000	NUM
ftr-314	799	6	)	)	PUNCT
ftr-314	800	1	(	(	PUNCT
ftr-314	800	2	discussing	discuss	VERB
ftr-314	800	3	the	the	DET
ftr-314	800	4	relationship	relationship	NOUN
ftr-314	800	5	between	between	ADP
ftr-314	800	6	price	price	NOUN
ftr-314	800	7	and	and	CCONJ
ftr-314	800	8	demand	demand	NOUN
ftr-314	800	9	)	)	PUNCT
ftr-314	800	10	;	;	PUNCT
ftr-314	800	11	see	see	VERB
ftr-314	800	12	also	also	ADV
ftr-314	800	13	harold	harold	PROPN
ftr-314	800	14	j.	j.	PROPN
ftr-314	800	15	leavitt	leavitt	PROPN
ftr-314	800	16	,	,	PUNCT
ftr-314	800	17	a	a	DET
ftr-314	800	18	note	note	NOUN
ftr-314	800	19	on	on	ADP
ftr-314	800	20	some	some	DET
ftr-314	800	21	experimental	experimental	ADJ
ftr-314	800	22	findings	finding	NOUN
ftr-314	800	23	about	about	ADP
ftr-314	800	24	the	the	DET
ftr-314	800	25	meanings	meaning	NOUN
ftr-314	800	26	of	of	ADP
ftr-314	800	27	price	price	NOUN
ftr-314	800	28	,	,	PUNCT
ftr-314	800	29	27	27	NUM
ftr-314	800	30	j.	j.	PROPN
ftr-314	800	31	bus	bus	PROPN
ftr-314	800	32	.	.	PUNCT
ftr-314	801	1	205	205	NUM
ftr-314	801	2	,	,	PUNCT
ftr-314	801	3	205	205	NUM
ftr-314	801	4	(	(	PUNCT
ftr-314	801	5	1954	1954	NUM
ftr-314	801	6	)	)	PUNCT
ftr-314	801	7	(	(	PUNCT
ftr-314	801	8	“	"	PUNCT
ftr-314	801	9	conventional	conventional	ADJ
ftr-314	801	10	price	price	NOUN
ftr-314	801	11	analysis	analysis	NOUN
ftr-314	801	12	takes	take	VERB
ftr-314	801	13	the	the	DET
ftr-314	801	14	generalized	generalized	ADJ
ftr-314	801	15	view	view	NOUN
ftr-314	801	16	that	that	SCONJ
ftr-314	801	17	demand	demand	NOUN
ftr-314	801	18	curves	curve	NOUN
ftr-314	801	19	are	be	AUX
ftr-314	801	20	negatively	negatively	ADV
ftr-314	801	21	sloped	slope	VERB
ftr-314	801	22	.	.	PUNCT
ftr-314	802	1	the	the	DET
ftr-314	802	2	purchase	purchase	NOUN
ftr-314	802	3	of	of	ADP
ftr-314	802	4	a	a	DET
ftr-314	802	5	product	product	NOUN
ftr-314	802	6	is	be	AUX
ftr-314	802	7	expected	expect	VERB
ftr-314	802	8	to	to	PART
ftr-314	802	9	decline	decline	VERB
ftr-314	802	10	as	as	ADP
ftr-314	802	11	its	its	PRON
ftr-314	802	12	price	price	NOUN
ftr-314	802	13	increases	increase	NOUN
ftr-314	802	14	and	and	CCONJ
ftr-314	802	15	to	to	PART
ftr-314	802	16	increase	increase	VERB
ftr-314	802	17	as	as	ADP
ftr-314	802	18	its	its	PRON
ftr-314	802	19	price	price	NOUN
ftr-314	802	20	declines	decline	NOUN
ftr-314	802	21	—	—	PUNCT
ftr-314	802	22	other	other	ADJ
ftr-314	802	23	factors	factor	NOUN
ftr-314	802	24	being	be	AUX
ftr-314	802	25	equal	equal	ADJ
ftr-314	802	26	”	"	PUNCT
ftr-314	802	27	)	)	PUNCT
ftr-314	802	28	.	.	PUNCT
ftr-314	803	1	135	135	NUM
ftr-314	803	2	.	.	PUNCT
ftr-314	804	1	an	an	DET
ftr-314	804	2	indirect	indirect	ADJ
ftr-314	804	3	effect	effect	NOUN
ftr-314	804	4	of	of	ADP
ftr-314	804	5	taxpayer	taxpayer	NOUN
ftr-314	804	6	noncompliance	noncompliance	NOUN
ftr-314	804	7	insofar	insofar	ADV
ftr-314	804	8	as	as	SCONJ
ftr-314	804	9	automobile	automobile	NOUN
ftr-314	804	10	expenses	expense	NOUN
ftr-314	804	11	are	be	AUX
ftr-314	804	12	concerned	concern	VERB
ftr-314	804	13	is	be	AUX
ftr-314	804	14	that	that	SCONJ
ftr-314	804	15	it	it	PRON
ftr-314	804	16	likely	likely	ADV
ftr-314	804	17	is	be	AUX
ftr-314	804	18	a	a	DET
ftr-314	804	19	contributing	contribute	VERB
ftr-314	804	20	factor	factor	NOUN
ftr-314	804	21	to	to	ADP
ftr-314	804	22	global	global	ADJ
ftr-314	804	23	climate	climate	NOUN
ftr-314	804	24	change	change	NOUN
ftr-314	804	25	.	.	PUNCT
ftr-314	805	1	once	once	ADV
ftr-314	805	2	again	again	ADV
ftr-314	805	3	,	,	PUNCT
ftr-314	805	4	in	in	ADP
ftr-314	805	5	accordance	accordance	NOUN
ftr-314	805	6	with	with	ADP
ftr-314	805	7	general	general	ADJ
ftr-314	805	8	principles	principle	NOUN
ftr-314	805	9	of	of	ADP
ftr-314	805	10	economics	economic	NOUN
ftr-314	805	11	,	,	PUNCT
ftr-314	805	12	if	if	SCONJ
ftr-314	805	13	taxpayers	taxpayer	NOUN
ftr-314	805	14	are	be	AUX
ftr-314	805	15	able	able	ADJ
ftr-314	805	16	to	to	PART
ftr-314	805	17	secure	secure	VERB
ftr-314	805	18	gasoline	gasoline	NOUN
ftr-314	805	19	at	at	ADP
ftr-314	805	20	deeply	deeply	ADV
ftr-314	805	21	discounted	discount	VERB
ftr-314	805	22	prices	price	NOUN
ftr-314	805	23	,	,	PUNCT
ftr-314	805	24	there	there	PRON
ftr-314	805	25	will	will	AUX
ftr-314	805	26	be	be	AUX
ftr-314	805	27	an	an	DET
ftr-314	805	28	increase	increase	NOUN
ftr-314	805	29	in	in	ADP
ftr-314	805	30	this	this	DET
ftr-314	805	31	item	item	NOUN
ftr-314	805	32	’s	’s	PART
ftr-314	805	33	use	use	NOUN
ftr-314	805	34	.	.	PUNCT
ftr-314	806	1	admittedly	admittedly	ADV
ftr-314	806	2	,	,	PUNCT
ftr-314	806	3	it	it	PRON
ftr-314	806	4	is	be	AUX
ftr-314	806	5	well	well	ADV
ftr-314	806	6	beyond	beyond	ADP
ftr-314	806	7	the	the	DET
ftr-314	806	8	scope	scope	NOUN
ftr-314	806	9	of	of	ADP
ftr-314	806	10	this	this	DET
ftr-314	806	11	analysis	analysis	NOUN
ftr-314	806	12	to	to	PART
ftr-314	806	13	delve	delve	VERB
ftr-314	806	14	into	into	ADP
ftr-314	806	15	the	the	DET
ftr-314	806	16	whole	whole	ADJ
ftr-314	806	17	issue	issue	NOUN
ftr-314	806	18	of	of	ADP
ftr-314	806	19	climate	climate	NOUN
ftr-314	806	20	change	change	NOUN
ftr-314	806	21	supposedly	supposedly	ADV
ftr-314	806	22	caused	cause	VERB
ftr-314	806	23	by	by	ADP
ftr-314	806	24	the	the	DET
ftr-314	806	25	use	use	NOUN
ftr-314	806	26	of	of	ADP
ftr-314	806	27	fossil	fossil	NOUN
ftr-314	806	28	fuel	fuel	NOUN
ftr-314	806	29	by	by	ADP
ftr-314	806	30	humans	human	NOUN
ftr-314	806	31	;	;	PUNCT
ftr-314	806	32	however	however	ADV
ftr-314	806	33	,	,	PUNCT
ftr-314	806	34	scientists	scientist	NOUN
ftr-314	806	35	universally	universally	ADV
ftr-314	806	36	agree	agree	VERB
ftr-314	806	37	that	that	SCONJ
ftr-314	806	38	there	there	PRON
ftr-314	806	39	is	be	VERB
ftr-314	806	40	a	a	DET
ftr-314	806	41	direct	direct	ADJ
ftr-314	806	42	correlation	correlation	NOUN
ftr-314	806	43	between	between	ADP
ftr-314	806	44	fossil	fossil	NOUN
ftr-314	806	45	fuel	fuel	NOUN
ftr-314	806	46	usage	usage	NOUN
ftr-314	806	47	and	and	CCONJ
ftr-314	806	48	airborne	airborne	ADJ
ftr-314	806	49	pollutants	pollutant	NOUN
ftr-314	806	50	.	.	PUNCT
ftr-314	807	1	for	for	ADP
ftr-314	807	2	more	more	ADJ
ftr-314	807	3	on	on	ADP
ftr-314	807	4	the	the	DET
ftr-314	807	5	issue	issue	NOUN
ftr-314	807	6	of	of	ADP
ftr-314	807	7	how	how	SCONJ
ftr-314	807	8	the	the	DET
ftr-314	807	9	code	code	NOUN
ftr-314	807	10	’s	’s	PART
ftr-314	807	11	structure	structure	NOUN
ftr-314	807	12	may	may	AUX
ftr-314	807	13	be	be	AUX
ftr-314	807	14	a	a	DET
ftr-314	807	15	contributory	contributory	NOUN
ftr-314	807	16	factor	factor	NOUN
ftr-314	807	17	in	in	ADP
ftr-314	807	18	generating	generate	VERB
ftr-314	807	19	pollution	pollution	NOUN
ftr-314	807	20	,	,	PUNCT
ftr-314	807	21	see	see	VERB
ftr-314	807	22	roberta	roberta	PROPN
ftr-314	807	23	f.	f.	PROPN
ftr-314	807	24	mann	mann	PROPN
ftr-314	807	25	,	,	PUNCT
ftr-314	807	26	on	on	ADP
ftr-314	807	27	the	the	DET
ftr-314	807	28	road	road	NOUN
ftr-314	807	29	again	again	ADV
ftr-314	807	30	:	:	PUNCT
ftr-314	807	31	how	how	SCONJ
ftr-314	807	32	tax	tax	NOUN
ftr-314	807	33	policy	policy	NOUN
ftr-314	807	34	drives	drive	VERB
ftr-314	807	35	transportation	transportation	NOUN
ftr-314	807	36	choice	choice	NOUN
ftr-314	807	37	,	,	PUNCT
ftr-314	807	38	24	24	NUM
ftr-314	807	39	va	va	NOUN
ftr-314	807	40	.	.	PUNCT
ftr-314	808	1	tax	tax	PROPN
ftr-314	808	2	rev	rev	PROPN
ftr-314	808	3	.	.	PROPN
ftr-314	809	1	587	587	NUM
ftr-314	809	2	(	(	PUNCT
ftr-314	809	3	2005	2005	NUM
ftr-314	809	4	)	)	PUNCT
ftr-314	809	5	.	.	PUNCT
ftr-314	810	1	2013	2013	NUM
ftr-314	810	2	]	]	PUNCT
ftr-314	810	3	the	the	DET
ftr-314	810	4	internal	internal	PROPN
ftr-314	810	5	revenue	revenue	NOUN
ftr-314	810	6	code	code	NOUN
ftr-314	810	7	and	and	CCONJ
ftr-314	810	8	automobiles	automobile	VERB
ftr-314	810	9	453	453	NUM
ftr-314	810	10	v.	v.	ADP
ftr-314	810	11	reform	reform	NOUN
ftr-314	810	12	measures	measure	NOUN
ftr-314	810	13	that	that	PRON
ftr-314	810	14	congress	congress	PROPN
ftr-314	810	15	could	could	AUX
ftr-314	810	16	institute	institute	VERB
ftr-314	810	17	in	in	ADP
ftr-314	810	18	order	order	NOUN
ftr-314	810	19	to	to	PART
ftr-314	810	20	curtail	curtail	VERB
ftr-314	810	21	the	the	DET
ftr-314	810	22	taxpayer	taxpayer	NOUN
ftr-314	810	23	noncompliance	noncompliance	NOUN
ftr-314	810	24	problem	problem	NOUN
ftr-314	810	25	,	,	PUNCT
ftr-314	810	26	congress	congress	PROPN
ftr-314	810	27	could	could	AUX
ftr-314	810	28	institute	institute	VERB
ftr-314	810	29	a	a	DET
ftr-314	810	30	series	series	NOUN
ftr-314	810	31	of	of	ADP
ftr-314	810	32	reforms	reform	NOUN
ftr-314	810	33	.	.	PUNCT
ftr-314	811	1	the	the	DET
ftr-314	811	2	nature	nature	NOUN
ftr-314	811	3	of	of	ADP
ftr-314	811	4	these	these	DET
ftr-314	811	5	reforms	reform	NOUN
ftr-314	811	6	varies	vary	VERB
ftr-314	811	7	:	:	PUNCT
ftr-314	811	8	some	some	DET
ftr-314	811	9	attempt	attempt	NOUN
ftr-314	811	10	to	to	PART
ftr-314	811	11	simplify	simplify	VERB
ftr-314	811	12	the	the	DET
ftr-314	811	13	system	system	NOUN
ftr-314	811	14	;	;	PUNCT
ftr-314	811	15	others	other	NOUN
ftr-314	811	16	seek	seek	VERB
ftr-314	811	17	to	to	PART
ftr-314	811	18	provide	provide	VERB
ftr-314	811	19	the	the	DET
ftr-314	811	20	irs	irs	PROPN
ftr-314	811	21	with	with	ADP
ftr-314	811	22	a	a	DET
ftr-314	811	23	more	more	ADV
ftr-314	811	24	strategic	strategic	ADJ
ftr-314	811	25	vantage	vantage	NOUN
ftr-314	811	26	point	point	NOUN
ftr-314	811	27	;	;	PUNCT
ftr-314	811	28	some	some	PRON
ftr-314	811	29	impose	impose	VERB
ftr-314	811	30	penalties	penalty	NOUN
ftr-314	811	31	upon	upon	SCONJ
ftr-314	811	32	plan	plan	NOUN
ftr-314	811	33	administrators	administrator	NOUN
ftr-314	811	34	who	who	PRON
ftr-314	811	35	fail	fail	VERB
ftr-314	811	36	to	to	PART
ftr-314	811	37	fulfill	fulfill	VERB
ftr-314	811	38	their	their	PRON
ftr-314	811	39	oversight	oversight	NOUN
ftr-314	811	40	duties	duty	NOUN
ftr-314	811	41	;	;	PUNCT
ftr-314	811	42	still	still	ADV
ftr-314	811	43	others	other	NOUN
ftr-314	811	44	impose	impose	VERB
ftr-314	811	45	a	a	DET
ftr-314	811	46	strict	strict	ADJ
ftr-314	811	47	liability	liability	NOUN
ftr-314	811	48	accuracy	accuracy	NOUN
ftr-314	811	49	-	-	PUNCT
ftr-314	811	50	related	relate	VERB
ftr-314	811	51	penalty	penalty	NOUN
ftr-314	811	52	upon	upon	SCONJ
ftr-314	811	53	taxpayers	taxpayer	NOUN
ftr-314	811	54	who	who	PRON
ftr-314	811	55	lack	lack	VERB
ftr-314	811	56	substantiation	substantiation	NOUN
ftr-314	811	57	of	of	ADP
ftr-314	811	58	their	their	PRON
ftr-314	811	59	business	business	NOUN
ftr-314	811	60	automobile	automobile	NOUN
ftr-314	811	61	expenses	expense	NOUN
ftr-314	811	62	;	;	PUNCT
ftr-314	811	63	and	and	CCONJ
ftr-314	811	64	some	some	PRON
ftr-314	811	65	try	try	VERB
ftr-314	811	66	to	to	PART
ftr-314	811	67	capitalize	capitalize	VERB
ftr-314	811	68	upon	upon	SCONJ
ftr-314	811	69	new	new	ADJ
ftr-314	811	70	technologies	technology	NOUN
ftr-314	811	71	.	.	PUNCT
ftr-314	812	1	notwithstanding	notwithstanding	ADP
ftr-314	812	2	their	their	PRON
ftr-314	812	3	differing	differ	VERB
ftr-314	812	4	natures	nature	NOUN
ftr-314	812	5	,	,	PUNCT
ftr-314	812	6	these	these	DET
ftr-314	812	7	reforms	reform	NOUN
ftr-314	812	8	all	all	PRON
ftr-314	812	9	share	share	VERB
ftr-314	812	10	common	common	ADJ
ftr-314	812	11	goals	goal	NOUN
ftr-314	812	12	,	,	PUNCT
ftr-314	812	13	namely	namely	ADV
ftr-314	812	14	,	,	PUNCT
ftr-314	812	15	to	to	ADP
ftr-314	812	16	(	(	PUNCT
ftr-314	812	17	1	1	X
ftr-314	812	18	)	)	PUNCT
ftr-314	812	19	simplify	simplify	ADJ
ftr-314	812	20	taxpayer	taxpayer	NOUN
ftr-314	812	21	compliance	compliance	NOUN
ftr-314	812	22	;	;	PUNCT
ftr-314	812	23	(	(	PUNCT
ftr-314	812	24	2	2	X
ftr-314	812	25	)	)	PUNCT
ftr-314	812	26	curtail	curtail	NOUN
ftr-314	812	27	taxpayers	taxpayer	NOUN
ftr-314	812	28	’	'	PUNCT
ftr-314	812	29	mischaracterizations	mischaracterization	NOUN
ftr-314	812	30	of	of	ADP
ftr-314	812	31	their	their	PRON
ftr-314	812	32	business	business	NOUN
ftr-314	812	33	automobile	automobile	NOUN
ftr-314	812	34	expenses	expense	NOUN
ftr-314	812	35	in	in	ADP
ftr-314	812	36	order	order	NOUN
ftr-314	812	37	to	to	PART
ftr-314	812	38	preserve	preserve	VERB
ftr-314	812	39	equity	equity	NOUN
ftr-314	812	40	between	between	ADP
ftr-314	812	41	and	and	CCONJ
ftr-314	812	42	among	among	ADP
ftr-314	812	43	taxpayers	taxpayer	NOUN
ftr-314	812	44	;	;	PUNCT
ftr-314	812	45	(	(	PUNCT
ftr-314	812	46	3	3	X
ftr-314	812	47	)	)	PUNCT
ftr-314	812	48	reduce	reduce	VERB
ftr-314	812	49	the	the	DET
ftr-314	812	50	distortions	distortion	NOUN
ftr-314	812	51	in	in	ADP
ftr-314	812	52	economic	economic	ADJ
ftr-314	812	53	behavior	behavior	NOUN
ftr-314	812	54	that	that	PRON
ftr-314	812	55	result	result	VERB
ftr-314	812	56	from	from	ADP
ftr-314	812	57	taxpayer	taxpayer	NOUN
ftr-314	812	58	noncompliance	noncompliance	NOUN
ftr-314	812	59	;	;	PUNCT
ftr-314	812	60	and	and	CCONJ
ftr-314	812	61	(	(	PUNCT
ftr-314	812	62	4	4	X
ftr-314	812	63	)	)	PUNCT
ftr-314	812	64	ensure	ensure	VERB
ftr-314	812	65	that	that	SCONJ
ftr-314	812	66	taxpayer	taxpayer	NOUN
ftr-314	812	67	mischaracterizations	mischaracterization	NOUN
ftr-314	812	68	of	of	ADP
ftr-314	812	69	their	their	PRON
ftr-314	812	70	automobile	automobile	NOUN
ftr-314	812	71	expenses	expense	NOUN
ftr-314	812	72	(	(	PUNCT
ftr-314	812	73	and	and	CCONJ
ftr-314	812	74	their	their	PRON
ftr-314	812	75	receipt	receipt	NOUN
ftr-314	812	76	of	of	ADP
ftr-314	812	77	other	other	ADJ
ftr-314	812	78	taxable	taxable	ADJ
ftr-314	812	79	fringe	fringe	NOUN
ftr-314	812	80	benefits	benefit	NOUN
ftr-314	812	81	)	)	PUNCT
ftr-314	812	82	do	do	AUX
ftr-314	812	83	not	not	PART
ftr-314	812	84	further	far	ADV
ftr-314	812	85	erode	erode	VERB
ftr-314	812	86	the	the	DET
ftr-314	812	87	income	income	NOUN
ftr-314	812	88	tax	tax	NOUN
ftr-314	812	89	base	base	NOUN
ftr-314	812	90	.	.	PUNCT
ftr-314	813	1	a.	a.	NOUN
ftr-314	813	2	simplify	simplify	NOUN
ftr-314	813	3	and	and	CCONJ
ftr-314	813	4	clarify	clarify	VERB
ftr-314	813	5	certain	certain	ADJ
ftr-314	813	6	tax	tax	NOUN
ftr-314	813	7	compliance	compliance	NOUN
ftr-314	813	8	rules	rule	VERB
ftr-314	813	9	taxpayer	taxpayer	NOUN
ftr-314	813	10	confusion	confusion	NOUN
ftr-314	813	11	commonly	commonly	ADV
ftr-314	813	12	reigns	reign	NOUN
ftr-314	813	13	as	as	ADP
ftr-314	813	14	to	to	ADP
ftr-314	813	15	the	the	DET
ftr-314	813	16	correct	correct	ADJ
ftr-314	813	17	tax	tax	NOUN
ftr-314	813	18	treatment	treatment	NOUN
ftr-314	813	19	of	of	ADP
ftr-314	813	20	automobile	automobile	NOUN
ftr-314	813	21	expenses	expense	NOUN
ftr-314	813	22	and	and	CCONJ
ftr-314	813	23	the	the	DET
ftr-314	813	24	receipt	receipt	NOUN
ftr-314	813	25	of	of	ADP
ftr-314	813	26	other	other	ADJ
ftr-314	813	27	taxable	taxable	ADJ
ftr-314	813	28	fringe	fringe	NOUN
ftr-314	813	29	benefits	benefit	NOUN
ftr-314	813	30	.	.	PUNCT
ftr-314	814	1	in	in	ADP
ftr-314	814	2	light	light	NOUN
ftr-314	814	3	of	of	ADP
ftr-314	814	4	this	this	DET
ftr-314	814	5	situation	situation	NOUN
ftr-314	814	6	,	,	PUNCT
ftr-314	814	7	based	base	VERB
ftr-314	814	8	upon	upon	SCONJ
ftr-314	814	9	how	how	SCONJ
ftr-314	814	10	the	the	DET
ftr-314	814	11	majority	majority	NOUN
ftr-314	814	12	of	of	ADP
ftr-314	814	13	taxpayers	taxpayer	NOUN
ftr-314	814	14	use	use	VERB
ftr-314	814	15	their	their	PRON
ftr-314	814	16	automobiles	automobile	NOUN
ftr-314	814	17	,	,	PUNCT
ftr-314	814	18	cellular	cellular	ADJ
ftr-314	814	19	telephones	telephone	NOUN
ftr-314	814	20	,	,	PUNCT
ftr-314	814	21	frequent	frequent	ADJ
ftr-314	814	22	flyer	flyer	NOUN
ftr-314	814	23	miles	mile	NOUN
ftr-314	814	24	,	,	PUNCT
ftr-314	814	25	and	and	CCONJ
ftr-314	814	26	home	home	NOUN
ftr-314	814	27	internet	internet	NOUN
ftr-314	814	28	service	service	NOUN
ftr-314	814	29	,	,	PUNCT
ftr-314	814	30	congress	congress	PROPN
ftr-314	814	31	should	should	AUX
ftr-314	814	32	draft	draft	VERB
ftr-314	814	33	black	black	ADJ
ftr-314	814	34	-	-	PUNCT
ftr-314	814	35	and	and	CCONJ
ftr-314	814	36	-	-	PUNCT
ftr-314	814	37	white	white	ADJ
ftr-314	814	38	rules	rule	NOUN
ftr-314	814	39	that	that	PRON
ftr-314	814	40	are	be	AUX
ftr-314	814	41	easy	easy	ADJ
ftr-314	814	42	to	to	PART
ftr-314	814	43	implement	implement	VERB
ftr-314	814	44	,	,	PUNCT
ftr-314	814	45	understand	understand	VERB
ftr-314	814	46	,	,	PUNCT
ftr-314	814	47	and	and	CCONJ
ftr-314	814	48	monitor	monitor	NOUN
ftr-314	814	49	.	.	PUNCT
ftr-314	815	1	first	first	ADV
ftr-314	815	2	,	,	PUNCT
ftr-314	815	3	consider	consider	VERB
ftr-314	815	4	taxpayers	taxpayer	NOUN
ftr-314	815	5	’	'	PUNCT
ftr-314	815	6	use	use	NOUN
ftr-314	815	7	of	of	ADP
ftr-314	815	8	automobiles	automobile	NOUN
ftr-314	815	9	.	.	PUNCT
ftr-314	816	1	the	the	DET
ftr-314	816	2	vast	vast	ADJ
ftr-314	816	3	majority	majority	NOUN
ftr-314	816	4	of	of	ADP
ftr-314	816	5	taxpayers	taxpayer	NOUN
ftr-314	816	6	use	use	VERB
ftr-314	816	7	their	their	PRON
ftr-314	816	8	automobiles	automobile	NOUN
ftr-314	816	9	for	for	ADP
ftr-314	816	10	personal	personal	ADJ
ftr-314	816	11	use	use	NOUN
ftr-314	816	12	(	(	PUNCT
ftr-314	816	13	i.e.	i.e.	X
ftr-314	816	14	,	,	PUNCT
ftr-314	816	15	commuting).136	commuting).136	VERB
ftr-314	816	16	in	in	ADP
ftr-314	816	17	the	the	DET
ftr-314	816	18	face	face	NOUN
ftr-314	816	19	of	of	ADP
ftr-314	816	20	this	this	DET
ftr-314	816	21	reality	reality	NOUN
ftr-314	816	22	,	,	PUNCT
ftr-314	816	23	congress	congress	PROPN
ftr-314	816	24	should	should	AUX
ftr-314	816	25	craft	craft	VERB
ftr-314	816	26	several	several	ADJ
ftr-314	816	27	hard	hard	ADJ
ftr-314	816	28	-	-	PUNCT
ftr-314	816	29	and	and	CCONJ
ftr-314	816	30	-	-	PUNCT
ftr-314	816	31	fast	fast	ADJ
ftr-314	816	32	rules	rule	NOUN
ftr-314	816	33	:	:	PUNCT
ftr-314	816	34	(	(	PUNCT
ftr-314	816	35	1	1	X
ftr-314	816	36	)	)	PUNCT
ftr-314	816	37	unless	unless	SCONJ
ftr-314	816	38	an	an	DET
ftr-314	816	39	automobile	automobile	NOUN
ftr-314	816	40	is	be	AUX
ftr-314	816	41	used	use	VERB
ftr-314	816	42	eighty	eighty	NUM
ftr-314	816	43	percent	percent	NOUN
ftr-314	816	44	or	or	CCONJ
ftr-314	816	45	more	more	ADJ
ftr-314	816	46	in	in	ADP
ftr-314	816	47	business	business	NOUN
ftr-314	816	48	,	,	PUNCT
ftr-314	816	49	its	its	PRON
ftr-314	816	50	cost	cost	NOUN
ftr-314	816	51	should	should	AUX
ftr-314	816	52	not	not	PART
ftr-314	816	53	be	be	AUX
ftr-314	816	54	depreciable	depreciable	ADJ
ftr-314	816	55	nor	nor	CCONJ
ftr-314	816	56	should	should	AUX
ftr-314	816	57	any	any	DET
ftr-314	816	58	lease	lease	NOUN
ftr-314	816	59	payments	payment	NOUN
ftr-314	816	60	be	be	AUX
ftr-314	816	61	deductible;137	deductible;137	PROPN
ftr-314	816	62	136	136	NUM
ftr-314	816	63	.	.	PUNCT
ftr-314	817	1	see	see	VERB
ftr-314	817	2	generally	generally	ADV
ftr-314	817	3	brian	brian	PROPN
ftr-314	817	4	mckenzie	mckenzie	PROPN
ftr-314	817	5	&	&	CCONJ
ftr-314	817	6	melanie	melanie	PROPN
ftr-314	817	7	rapino	rapino	PROPN
ftr-314	817	8	,	,	PUNCT
ftr-314	817	9	u.s	u.s	PROPN
ftr-314	817	10	.	.	PROPN
ftr-314	817	11	census	census	PROPN
ftr-314	817	12	bureau	bureau	PROPN
ftr-314	817	13	,	,	PUNCT
ftr-314	817	14	commuting	commute	VERB
ftr-314	817	15	in	in	ADP
ftr-314	817	16	the	the	DET
ftr-314	817	17	united	united	PROPN
ftr-314	817	18	states	states	PROPN
ftr-314	817	19	:	:	PUNCT
ftr-314	817	20	2009	2009	NUM
ftr-314	817	21	(	(	PUNCT
ftr-314	817	22	sept	sept	PROPN
ftr-314	817	23	.	.	PROPN
ftr-314	817	24	2011	2011	NUM
ftr-314	817	25	)	)	PUNCT
ftr-314	817	26	,	,	PUNCT
ftr-314	817	27	http://www.census	http://www.census	NOUN
ftr-314	817	28	.gov	.gov	ADJ
ftr-314	817	29	/	/	SYM
ftr-314	817	30	prod/2011pubs	prod/2011pub	NOUN
ftr-314	817	31	/	/	SYM
ftr-314	817	32	acs-15.pdf	acs-15.pdf	NOUN
ftr-314	817	33	.	.	PUNCT
ftr-314	818	1	137	137	NUM
ftr-314	818	2	.	.	PUNCT
ftr-314	819	1	a	a	DET
ftr-314	819	2	common	common	ADJ
ftr-314	819	3	practice	practice	NOUN
ftr-314	819	4	among	among	ADP
ftr-314	819	5	many	many	ADJ
ftr-314	819	6	taxpayers	taxpayer	NOUN
ftr-314	819	7	who	who	PRON
ftr-314	819	8	mischaracterize	mischaracterize	VERB
ftr-314	819	9	their	their	PRON
ftr-314	819	10	automobile	automobile	NOUN
ftr-314	819	11	expenses	expense	NOUN
ftr-314	819	12	is	be	AUX
ftr-314	819	13	that	that	SCONJ
ftr-314	819	14	they	they	PRON
ftr-314	819	15	benightedly	benightedly	ADV
ftr-314	819	16	believe	believe	VERB
ftr-314	819	17	that	that	SCONJ
ftr-314	819	18	that	that	DET
ftr-314	819	19	week	week	NOUN
ftr-314	819	20	days	day	NOUN
ftr-314	819	21	when	when	SCONJ
ftr-314	819	22	they	they	PRON
ftr-314	819	23	commute	commute	VERB
ftr-314	819	24	to	to	ADP
ftr-314	819	25	work	work	NOUN
ftr-314	819	26	are	be	AUX
ftr-314	819	27	deductible	deductible	ADJ
ftr-314	819	28	and	and	CCONJ
ftr-314	819	29	weekend	weekend	NOUN
ftr-314	819	30	days	day	NOUN
ftr-314	819	31	when	when	SCONJ
ftr-314	819	32	they	they	PRON
ftr-314	819	33	use	use	VERB
ftr-314	819	34	their	their	PRON
ftr-314	819	35	automobiles	automobile	NOUN
ftr-314	819	36	for	for	ADP
ftr-314	819	37	pleasure	pleasure	NOUN
ftr-314	819	38	are	be	AUX
ftr-314	819	39	nondeductible	nondeductible	ADJ
ftr-314	819	40	.	.	PUNCT
ftr-314	820	1	the	the	DET
ftr-314	820	2	business	business	NOUN
ftr-314	820	3	-	-	PUNCT
ftr-314	820	4	use	use	NOUN
ftr-314	820	5	percentage	percentage	NOUN
ftr-314	820	6	these	these	DET
ftr-314	820	7	taxpayers	taxpayer	NOUN
ftr-314	820	8	report	report	VERB
ftr-314	820	9	is	be	AUX
ftr-314	820	10	71.4	71.4	NUM
ftr-314	820	11	percent	percent	NOUN
ftr-314	820	12	(	(	PUNCT
ftr-314	820	13	i.e.	i.e.	X
ftr-314	820	14	,	,	PUNCT
ftr-314	820	15	five	five	NUM
ftr-314	820	16	work	work	NOUN
ftr-314	820	17	days	day	NOUN
ftr-314	820	18	divided	divide	VERB
ftr-314	820	19	by	by	ADP
ftr-314	820	20	seven	seven	NUM
ftr-314	820	21	(	(	PUNCT
ftr-314	820	22	number	number	NOUN
ftr-314	820	23	of	of	ADP
ftr-314	820	24	days	day	NOUN
ftr-314	820	25	in	in	ADP
ftr-314	820	26	the	the	DET
ftr-314	820	27	week	week	NOUN
ftr-314	820	28	)	)	PUNCT
ftr-314	820	29	)	)	PUNCT
ftr-314	820	30	.	.	PUNCT
ftr-314	821	1	raising	raise	VERB
ftr-314	821	2	the	the	DET
ftr-314	821	3	business	business	NOUN
ftr-314	821	4	use	use	VERB
ftr-314	821	5	percentage	percentage	NOUN
ftr-314	821	6	threshold	threshold	NOUN
ftr-314	821	7	to	to	ADP
ftr-314	821	8	eighty	eighty	NUM
ftr-314	821	9	percent	percent	NOUN
ftr-314	821	10	before	before	ADP
ftr-314	821	11	depreciation	depreciation	NOUN
ftr-314	821	12	and	and	CCONJ
ftr-314	821	13	lease	lease	NOUN
ftr-314	821	14	payments	payment	NOUN
ftr-314	821	15	would	would	AUX
ftr-314	821	16	be	be	AUX
ftr-314	821	17	deductible	deductible	ADJ
ftr-314	821	18	would	would	AUX
ftr-314	821	19	presumably	presumably	ADV
ftr-314	821	20	eliminate	eliminate	VERB
ftr-314	821	21	this	this	DET
ftr-314	821	22	common	common	ADJ
ftr-314	821	23	taxpayer	taxpayer	NOUN
ftr-314	821	24	practice	practice	NOUN
ftr-314	821	25	.	.	PUNCT
ftr-314	822	1	454	454	NUM
ftr-314	822	2	florida	florida	PROPN
ftr-314	822	3	tax	tax	NOUN
ftr-314	822	4	review	review	NOUN
ftr-314	822	5	[	[	X
ftr-314	822	6	vol	vol	NOUN
ftr-314	822	7	.	.	PUNCT
ftr-314	822	8	14:10	14:10	NUM
ftr-314	822	9	(	(	PUNCT
ftr-314	822	10	2	2	NUM
ftr-314	822	11	)	)	PUNCT
ftr-314	822	12	with	with	ADP
ftr-314	822	13	respect	respect	NOUN
ftr-314	822	14	to	to	ADP
ftr-314	822	15	those	those	DET
ftr-314	822	16	automobiles	automobile	NOUN
ftr-314	822	17	that	that	PRON
ftr-314	822	18	are	be	AUX
ftr-314	822	19	neither	neither	ADV
ftr-314	822	20	depreciable	depreciable	ADJ
ftr-314	822	21	or	or	CCONJ
ftr-314	822	22	whose	whose	DET
ftr-314	822	23	lease	lease	NOUN
ftr-314	822	24	payments	payment	NOUN
ftr-314	822	25	are	be	AUX
ftr-314	822	26	not	not	PART
ftr-314	822	27	deductible	deductible	ADJ
ftr-314	822	28	,	,	PUNCT
ftr-314	822	29	deductible	deductible	ADJ
ftr-314	822	30	business	business	NOUN
ftr-314	822	31	automobile	automobile	NOUN
ftr-314	822	32	expenses	expense	NOUN
ftr-314	822	33	should	should	AUX
ftr-314	822	34	be	be	AUX
ftr-314	822	35	limited	limit	VERB
ftr-314	822	36	to	to	ADP
ftr-314	822	37	gas	gas	NOUN
ftr-314	822	38	,	,	PUNCT
ftr-314	822	39	tolls	toll	NOUN
ftr-314	822	40	,	,	PUNCT
ftr-314	822	41	and	and	CCONJ
ftr-314	822	42	parking	parking	NOUN
ftr-314	822	43	(	(	PUNCT
ftr-314	822	44	and	and	CCONJ
ftr-314	822	45	the	the	DET
ftr-314	822	46	standard	standard	ADJ
ftr-314	822	47	mileage	mileage	NOUN
ftr-314	822	48	allowance	allowance	NOUN
ftr-314	822	49	should	should	AUX
ftr-314	822	50	be	be	AUX
ftr-314	822	51	limited	limit	VERB
ftr-314	822	52	corresponding	correspond	VERB
ftr-314	822	53	to	to	ADP
ftr-314	822	54	these	these	DET
ftr-314	822	55	items	item	NOUN
ftr-314	822	56	)	)	PUNCT
ftr-314	822	57	;	;	PUNCT
ftr-314	822	58	and	and	CCONJ
ftr-314	822	59	(	(	PUNCT
ftr-314	822	60	3	3	X
ftr-314	822	61	)	)	PUNCT
ftr-314	822	62	in	in	ADP
ftr-314	822	63	order	order	NOUN
ftr-314	822	64	to	to	PART
ftr-314	822	65	authenticate	authenticate	VERB
ftr-314	822	66	the	the	DET
ftr-314	822	67	business	business	NOUN
ftr-314	822	68	nature	nature	NOUN
ftr-314	822	69	of	of	ADP
ftr-314	822	70	their	their	PRON
ftr-314	822	71	trips	trip	NOUN
ftr-314	822	72	,	,	PUNCT
ftr-314	822	73	audited	audit	VERB
ftr-314	822	74	taxpayers	taxpayer	NOUN
ftr-314	822	75	would	would	AUX
ftr-314	822	76	have	have	VERB
ftr-314	822	77	to	to	PART
ftr-314	822	78	substantiate	substantiate	VERB
ftr-314	822	79	their	their	PRON
ftr-314	822	80	business	business	NOUN
ftr-314	822	81	miles	mile	NOUN
ftr-314	822	82	driven	drive	VERB
ftr-314	822	83	by	by	ADP
ftr-314	822	84	means	mean	NOUN
ftr-314	822	85	of	of	ADP
ftr-314	822	86	contemporaneous	contemporaneous	ADJ
ftr-314	822	87	electronic	electronic	ADJ
ftr-314	822	88	data	datum	NOUN
ftr-314	822	89	entries	entry	NOUN
ftr-314	822	90	(	(	PUNCT
ftr-314	822	91	see	see	VERB
ftr-314	822	92	subsection	subsection	NOUN
ftr-314	822	93	d.	d.	NOUN
ftr-314	822	94	infra	infra	NOUN
ftr-314	822	95	)	)	PUNCT
ftr-314	822	96	.	.	PUNCT
ftr-314	823	1	next	next	ADV
ftr-314	823	2	,	,	PUNCT
ftr-314	823	3	consider	consider	VERB
ftr-314	823	4	cellular	cellular	ADJ
ftr-314	823	5	telephone	telephone	NOUN
ftr-314	823	6	expenses	expense	NOUN
ftr-314	823	7	.	.	PUNCT
ftr-314	824	1	in	in	ADP
ftr-314	824	2	those	those	DET
ftr-314	824	3	instances	instance	NOUN
ftr-314	824	4	in	in	ADP
ftr-314	824	5	which	which	PRON
ftr-314	824	6	employees	employee	NOUN
ftr-314	824	7	have	have	VERB
ftr-314	824	8	both	both	CCONJ
ftr-314	824	9	a	a	DET
ftr-314	824	10	personal	personal	ADJ
ftr-314	824	11	and	and	CCONJ
ftr-314	824	12	a	a	DET
ftr-314	824	13	business	business	NOUN
ftr-314	824	14	cellular	cellular	ADJ
ftr-314	824	15	telephone	telephone	NOUN
ftr-314	824	16	,	,	PUNCT
ftr-314	824	17	the	the	DET
ftr-314	824	18	code	code	NOUN
ftr-314	824	19	should	should	AUX
ftr-314	824	20	state	state	VERB
ftr-314	824	21	that	that	SCONJ
ftr-314	824	22	(	(	PUNCT
ftr-314	824	23	a	a	X
ftr-314	824	24	)	)	PUNCT
ftr-314	824	25	in	in	ADP
ftr-314	824	26	cases	case	NOUN
ftr-314	824	27	when	when	SCONJ
ftr-314	824	28	the	the	DET
ftr-314	824	29	business	business	NOUN
ftr-314	824	30	cellular	cellular	ADJ
ftr-314	824	31	telephone	telephone	NOUN
ftr-314	824	32	and	and	CCONJ
ftr-314	824	33	service	service	NOUN
ftr-314	824	34	are	be	AUX
ftr-314	824	35	provided	provide	VERB
ftr-314	824	36	by	by	ADP
ftr-314	824	37	the	the	DET
ftr-314	824	38	employer	employer	NOUN
ftr-314	824	39	,	,	PUNCT
ftr-314	824	40	taxpayers	taxpayer	NOUN
ftr-314	824	41	should	should	AUX
ftr-314	824	42	have	have	VERB
ftr-314	824	43	no	no	DET
ftr-314	824	44	income	income	NOUN
ftr-314	824	45	(	(	PUNCT
ftr-314	824	46	i.e.	i.e.	X
ftr-314	824	47	,	,	PUNCT
ftr-314	824	48	there	there	PRON
ftr-314	824	49	is	be	VERB
ftr-314	824	50	no	no	DET
ftr-314	824	51	accretion	accretion	NOUN
ftr-314	824	52	to	to	ADP
ftr-314	824	53	the	the	DET
ftr-314	824	54	taxpayer	taxpayer	NOUN
ftr-314	824	55	’s	’s	PART
ftr-314	824	56	wealth	wealth	NOUN
ftr-314	824	57	because	because	SCONJ
ftr-314	824	58	the	the	DET
ftr-314	824	59	business	business	NOUN
ftr-314	824	60	cellular	cellular	ADJ
ftr-314	824	61	telephone	telephone	NOUN
ftr-314	824	62	is	be	AUX
ftr-314	824	63	not	not	PART
ftr-314	824	64	being	be	AUX
ftr-314	824	65	used	use	VERB
ftr-314	824	66	for	for	ADP
ftr-314	824	67	personal	personal	ADJ
ftr-314	824	68	consumption	consumption	NOUN
ftr-314	824	69	)	)	PUNCT
ftr-314	824	70	;	;	PUNCT
ftr-314	824	71	and	and	CCONJ
ftr-314	824	72	(	(	PUNCT
ftr-314	824	73	b	b	NOUN
ftr-314	824	74	)	)	PUNCT
ftr-314	824	75	in	in	ADP
ftr-314	824	76	cases	case	NOUN
ftr-314	824	77	when	when	SCONJ
ftr-314	824	78	the	the	DET
ftr-314	824	79	business	business	NOUN
ftr-314	824	80	cellular	cellular	ADJ
ftr-314	824	81	telephone	telephone	NOUN
ftr-314	824	82	and	and	CCONJ
ftr-314	824	83	service	service	NOUN
ftr-314	824	84	costs	cost	NOUN
ftr-314	824	85	are	be	AUX
ftr-314	824	86	borne	bear	VERB
ftr-314	824	87	by	by	ADP
ftr-314	824	88	the	the	DET
ftr-314	824	89	employee	employee	NOUN
ftr-314	824	90	,	,	PUNCT
ftr-314	824	91	employee	employee	NOUN
ftr-314	824	92	taxpayers	taxpayer	NOUN
ftr-314	824	93	should	should	AUX
ftr-314	824	94	be	be	AUX
ftr-314	824	95	able	able	ADJ
ftr-314	824	96	to	to	PART
ftr-314	824	97	deduct	deduct	VERB
ftr-314	824	98	the	the	DET
ftr-314	824	99	cost	cost	NOUN
ftr-314	824	100	of	of	ADP
ftr-314	824	101	the	the	DET
ftr-314	824	102	business	business	NOUN
ftr-314	824	103	cellular	cellular	ADJ
ftr-314	824	104	telephone	telephone	NOUN
ftr-314	824	105	and	and	CCONJ
ftr-314	824	106	its	its	PRON
ftr-314	824	107	associated	associated	ADJ
ftr-314	824	108	service	service	NOUN
ftr-314	824	109	.	.	PUNCT
ftr-314	825	1	in	in	ADP
ftr-314	825	2	those	those	DET
ftr-314	825	3	instances	instance	NOUN
ftr-314	825	4	when	when	SCONJ
ftr-314	825	5	taxpayer	taxpayer	NOUN
ftr-314	825	6	employees	employee	NOUN
ftr-314	825	7	have	have	VERB
ftr-314	825	8	only	only	ADV
ftr-314	825	9	one	one	NUM
ftr-314	825	10	cellular	cellular	ADJ
ftr-314	825	11	telephone	telephone	NOUN
ftr-314	825	12	for	for	ADP
ftr-314	825	13	both	both	CCONJ
ftr-314	825	14	personal	personal	ADJ
ftr-314	825	15	and	and	CCONJ
ftr-314	825	16	business	business	NOUN
ftr-314	825	17	use	use	NOUN
ftr-314	825	18	,	,	PUNCT
ftr-314	825	19	the	the	DET
ftr-314	825	20	code	code	NOUN
ftr-314	825	21	should	should	AUX
ftr-314	825	22	impose	impose	VERB
ftr-314	825	23	a	a	DET
ftr-314	825	24	rigid	rigid	ADJ
ftr-314	825	25	rule	rule	NOUN
ftr-314	825	26	,	,	PUNCT
ftr-314	825	27	namely	namely	ADV
ftr-314	825	28	that	that	SCONJ
ftr-314	825	29	(	(	PUNCT
ftr-314	825	30	a	a	NOUN
ftr-314	825	31	)	)	PUNCT
ftr-314	825	32	in	in	ADP
ftr-314	825	33	cases	case	NOUN
ftr-314	825	34	when	when	SCONJ
ftr-314	825	35	the	the	DET
ftr-314	825	36	cellular	cellular	ADJ
ftr-314	825	37	telephone	telephone	NOUN
ftr-314	825	38	and	and	CCONJ
ftr-314	825	39	service	service	NOUN
ftr-314	825	40	are	be	AUX
ftr-314	825	41	employer	employer	NOUN
ftr-314	825	42	provided	provide	VERB
ftr-314	825	43	,	,	PUNCT
ftr-314	825	44	fifty	fifty	NUM
ftr-314	825	45	percent	percent	NOUN
ftr-314	825	46	of	of	ADP
ftr-314	825	47	the	the	DET
ftr-314	825	48	value	value	NOUN
ftr-314	825	49	of	of	ADP
ftr-314	825	50	each	each	PRON
ftr-314	825	51	be	be	AUX
ftr-314	825	52	included	include	VERB
ftr-314	825	53	in	in	ADP
ftr-314	825	54	the	the	DET
ftr-314	825	55	taxpayer	taxpayer	NOUN
ftr-314	825	56	’s	’s	PART
ftr-314	825	57	income	income	NOUN
ftr-314	825	58	;	;	PUNCT
ftr-314	825	59	and	and	CCONJ
ftr-314	825	60	(	(	PUNCT
ftr-314	825	61	b	b	NOUN
ftr-314	825	62	)	)	PUNCT
ftr-314	825	63	in	in	ADP
ftr-314	825	64	cases	case	NOUN
ftr-314	825	65	when	when	SCONJ
ftr-314	825	66	the	the	DET
ftr-314	825	67	cellular	cellular	ADJ
ftr-314	825	68	telephone	telephone	NOUN
ftr-314	825	69	and	and	CCONJ
ftr-314	825	70	service	service	NOUN
ftr-314	825	71	costs	cost	NOUN
ftr-314	825	72	are	be	AUX
ftr-314	825	73	borne	bear	VERB
ftr-314	825	74	by	by	ADP
ftr-314	825	75	the	the	DET
ftr-314	825	76	employee	employee	NOUN
ftr-314	825	77	,	,	PUNCT
ftr-314	825	78	the	the	DET
ftr-314	825	79	lesser	less	ADJ
ftr-314	825	80	of	of	ADP
ftr-314	825	81	the	the	DET
ftr-314	825	82	business	business	NOUN
ftr-314	825	83	percentage	percentage	NOUN
ftr-314	825	84	use	use	NOUN
ftr-314	825	85	or	or	CCONJ
ftr-314	825	86	fifty	fifty	NUM
ftr-314	825	87	percent	percent	NOUN
ftr-314	825	88	of	of	ADP
ftr-314	825	89	the	the	DET
ftr-314	825	90	cost	cost	NOUN
ftr-314	825	91	of	of	ADP
ftr-314	825	92	each	each	PRON
ftr-314	825	93	should	should	AUX
ftr-314	825	94	be	be	AUX
ftr-314	825	95	allowed	allow	VERB
ftr-314	825	96	as	as	ADP
ftr-314	825	97	a	a	DET
ftr-314	825	98	deduction	deduction	NOUN
ftr-314	825	99	from	from	ADP
ftr-314	825	100	the	the	DET
ftr-314	825	101	employee	employee	NOUN
ftr-314	825	102	’s	’s	PART
ftr-314	825	103	income	income	NOUN
ftr-314	825	104	.	.	PUNCT
ftr-314	826	1	third	third	ADV
ftr-314	826	2	,	,	PUNCT
ftr-314	826	3	consider	consider	VERB
ftr-314	826	4	frequent	frequent	ADJ
ftr-314	826	5	flyer	flyer	NOUN
ftr-314	826	6	miles	mile	NOUN
ftr-314	826	7	earned	earn	VERB
ftr-314	826	8	while	while	SCONJ
ftr-314	826	9	on	on	ADP
ftr-314	826	10	business	business	NOUN
ftr-314	826	11	travel	travel	NOUN
ftr-314	826	12	.	.	PUNCT
ftr-314	827	1	the	the	DET
ftr-314	827	2	rule	rule	NOUN
ftr-314	827	3	should	should	AUX
ftr-314	827	4	be	be	AUX
ftr-314	827	5	that	that	PRON
ftr-314	827	6	frequent	frequent	ADJ
ftr-314	827	7	flyer	flyer	NOUN
ftr-314	827	8	miles	mile	NOUN
ftr-314	827	9	subsequently	subsequently	ADV
ftr-314	827	10	used	use	VERB
ftr-314	827	11	for	for	ADP
ftr-314	827	12	personal	personal	ADJ
ftr-314	827	13	travel	travel	NOUN
ftr-314	827	14	constitute	constitute	NOUN
ftr-314	827	15	income.138	income.138	PROPN
ftr-314	827	16	taxing	tax	VERB
ftr-314	827	17	frequent	frequent	ADJ
ftr-314	827	18	flyer	flyer	NOUN
ftr-314	827	19	miles	miles	PROPN
ftr-314	827	20	engenders	engender	NOUN
ftr-314	827	21	timing	timing	NOUN
ftr-314	827	22	and	and	CCONJ
ftr-314	827	23	valuation	valuation	NOUN
ftr-314	827	24	issues	issue	NOUN
ftr-314	827	25	,	,	PUNCT
ftr-314	827	26	but	but	CCONJ
ftr-314	827	27	these	these	DET
ftr-314	827	28	issues	issue	NOUN
ftr-314	827	29	can	can	AUX
ftr-314	827	30	be	be	AUX
ftr-314	827	31	overcome	overcome	VERB
ftr-314	827	32	:	:	PUNCT
ftr-314	827	33	frequent	frequent	ADJ
ftr-314	827	34	flyer	flyer	NOUN
ftr-314	827	35	miles	mile	NOUN
ftr-314	827	36	should	should	AUX
ftr-314	827	37	not	not	PART
ftr-314	827	38	be	be	AUX
ftr-314	827	39	taxed	tax	VERB
ftr-314	827	40	when	when	SCONJ
ftr-314	827	41	earned	earn	VERB
ftr-314	827	42	but	but	CCONJ
ftr-314	827	43	rather	rather	ADV
ftr-314	827	44	upon	upon	SCONJ
ftr-314	827	45	their	their	PRON
ftr-314	827	46	personal	personal	ADJ
ftr-314	827	47	use	use	NOUN
ftr-314	827	48	.	.	PUNCT
ftr-314	828	1	additionally	additionally	ADV
ftr-314	828	2	,	,	PUNCT
ftr-314	828	3	the	the	DET
ftr-314	828	4	value	value	NOUN
ftr-314	828	5	of	of	ADP
ftr-314	828	6	such	such	ADJ
ftr-314	828	7	frequent	frequent	ADJ
ftr-314	828	8	flyer	flyer	NOUN
ftr-314	828	9	miles	mile	NOUN
ftr-314	828	10	should	should	AUX
ftr-314	828	11	be	be	AUX
ftr-314	828	12	set	set	VERB
ftr-314	828	13	at	at	ADP
ftr-314	828	14	a	a	DET
ftr-314	828	15	fixed	fix	VERB
ftr-314	828	16	,	,	PUNCT
ftr-314	828	17	low	low	ADJ
ftr-314	828	18	-	-	PUNCT
ftr-314	828	19	dollar	dollar	NOUN
ftr-314	828	20	amount	amount	NOUN
ftr-314	828	21	(	(	PUNCT
ftr-314	828	22	adjusted	adjust	VERB
ftr-314	828	23	annually	annually	ADV
ftr-314	828	24	by	by	ADP
ftr-314	828	25	the	the	DET
ftr-314	828	26	irs	irs	PROPN
ftr-314	828	27	)	)	PUNCT
ftr-314	828	28	to	to	PART
ftr-314	828	29	account	account	VERB
ftr-314	828	30	for	for	ADP
ftr-314	828	31	the	the	DET
ftr-314	828	32	typical	typical	ADJ
ftr-314	828	33	limitations	limitation	NOUN
ftr-314	828	34	and	and	CCONJ
ftr-314	828	35	restrictions	restriction	NOUN
ftr-314	828	36	associated	associate	VERB
ftr-314	828	37	with	with	ADP
ftr-314	828	38	the	the	DET
ftr-314	828	39	use	use	NOUN
ftr-314	828	40	of	of	ADP
ftr-314	828	41	such	such	ADJ
ftr-314	828	42	miles.139	miles.139	NOUN
ftr-314	828	43	138	138	NUM
ftr-314	828	44	.	.	PUNCT
ftr-314	829	1	see	see	VERB
ftr-314	829	2	generally	generally	ADV
ftr-314	829	3	m.	m.	NOUN
ftr-314	829	4	bernard	bernard	PROPN
ftr-314	829	5	aidinoff	aidinoff	PROPN
ftr-314	829	6	,	,	PUNCT
ftr-314	829	7	frequent	frequent	ADJ
ftr-314	829	8	flyer	flyer	NOUN
ftr-314	829	9	bonuses	bonus	NOUN
ftr-314	829	10	:	:	PUNCT
ftr-314	829	11	a	a	DET
ftr-314	829	12	tax	tax	NOUN
ftr-314	829	13	compliance	compliance	NOUN
ftr-314	829	14	dilemma	dilemma	NOUN
ftr-314	829	15	,	,	PUNCT
ftr-314	829	16	31	31	NUM
ftr-314	829	17	tax	tax	NOUN
ftr-314	829	18	notes	note	NOUN
ftr-314	829	19	1345	1345	NUM
ftr-314	829	20	(	(	PUNCT
ftr-314	829	21	1986	1986	NUM
ftr-314	829	22	)	)	PUNCT
ftr-314	829	23	;	;	PUNCT
ftr-314	829	24	joseph	joseph	PROPN
ftr-314	829	25	m.	m.	PROPN
ftr-314	829	26	dodge	dodge	PROPN
ftr-314	829	27	,	,	PUNCT
ftr-314	829	28	how	how	SCONJ
ftr-314	829	29	to	to	PART
ftr-314	829	30	tax	tax	VERB
ftr-314	829	31	frequent	frequent	ADJ
ftr-314	829	32	flyer	flyer	NOUN
ftr-314	829	33	bonuses	bonus	NOUN
ftr-314	829	34	,	,	PUNCT
ftr-314	829	35	48	48	NUM
ftr-314	829	36	tax	tax	NOUN
ftr-314	829	37	notes	note	NOUN
ftr-314	829	38	1301	1301	NUM
ftr-314	829	39	(	(	PUNCT
ftr-314	829	40	1990	1990	NUM
ftr-314	829	41	)	)	PUNCT
ftr-314	829	42	;	;	PUNCT
ftr-314	829	43	jonathan	jonathan	PROPN
ftr-314	829	44	barry	barry	PROPN
ftr-314	829	45	forman	forman	PROPN
ftr-314	829	46	,	,	PUNCT
ftr-314	829	47	income	income	NOUN
ftr-314	829	48	tax	tax	NOUN
ftr-314	829	49	consequences	consequence	NOUN
ftr-314	829	50	of	of	ADP
ftr-314	829	51	frequent	frequent	ADJ
ftr-314	829	52	flyer	flyer	NOUN
ftr-314	829	53	programs	program	NOUN
ftr-314	829	54	,	,	PUNCT
ftr-314	829	55	26	26	NUM
ftr-314	829	56	tax	tax	NOUN
ftr-314	829	57	notes	note	NOUN
ftr-314	829	58	742	742	NUM
ftr-314	829	59	(	(	PUNCT
ftr-314	829	60	1985	1985	NUM
ftr-314	829	61	)	)	PUNCT
ftr-314	829	62	;	;	PUNCT
ftr-314	829	63	lee	lee	PROPN
ftr-314	829	64	garsson	garsson	PROPN
ftr-314	829	65	,	,	PUNCT
ftr-314	829	66	frequent	frequent	ADJ
ftr-314	829	67	flyer	flyer	NOUN
ftr-314	829	68	bonus	bonus	NOUN
ftr-314	829	69	programs	program	NOUN
ftr-314	829	70	:	:	PUNCT
ftr-314	829	71	to	to	PART
ftr-314	829	72	tax	tax	VERB
ftr-314	829	73	or	or	CCONJ
ftr-314	829	74	not	not	PART
ftr-314	829	75	to	to	PART
ftr-314	829	76	tax	tax	VERB
ftr-314	829	77	—	—	PUNCT
ftr-314	829	78	is	be	AUX
ftr-314	829	79	this	this	PRON
ftr-314	829	80	the	the	DET
ftr-314	829	81	only	only	ADJ
ftr-314	829	82	question	question	NOUN
ftr-314	829	83	?	?	PUNCT
ftr-314	829	84	,	,	PUNCT
ftr-314	829	85	52	52	NUM
ftr-314	829	86	j.	j.	PROPN
ftr-314	829	87	air	air	PROPN
ftr-314	829	88	l.	l.	PROPN
ftr-314	829	89	&	&	CCONJ
ftr-314	829	90	com	com	PROPN
ftr-314	829	91	.	.	PROPN
ftr-314	829	92	973	973	NUM
ftr-314	829	93	(	(	PUNCT
ftr-314	829	94	1987	1987	NUM
ftr-314	829	95	)	)	PUNCT
ftr-314	829	96	;	;	PUNCT
ftr-314	829	97	george	george	PROPN
ftr-314	829	98	guttman	guttman	PROPN
ftr-314	829	99	,	,	PUNCT
ftr-314	829	100	irs	irs	PROPN
ftr-314	829	101	moves	move	VERB
ftr-314	829	102	slowly	slowly	ADV
ftr-314	829	103	on	on	ADP
ftr-314	829	104	frequent	frequent	ADJ
ftr-314	829	105	flyer	flyer	NOUN
ftr-314	829	106	issue	issue	NOUN
ftr-314	829	107	,	,	PUNCT
ftr-314	829	108	38	38	NUM
ftr-314	829	109	tax	tax	NOUN
ftr-314	829	110	notes	note	NOUN
ftr-314	829	111	1309	1309	NUM
ftr-314	829	112	,	,	PUNCT
ftr-314	829	113	1309	1309	NUM
ftr-314	829	114	(	(	PUNCT
ftr-314	829	115	1988	1988	NUM
ftr-314	829	116	)	)	PUNCT
ftr-314	829	117	;	;	PUNCT
ftr-314	829	118	lee	lee	PROPN
ftr-314	829	119	a.	a.	PROPN
ftr-314	829	120	sheppard	sheppard	PROPN
ftr-314	829	121	,	,	PUNCT
ftr-314	829	122	collecting	collect	VERB
ftr-314	829	123	the	the	DET
ftr-314	829	124	tax	tax	NOUN
ftr-314	829	125	on	on	ADP
ftr-314	829	126	frequent	frequent	ADJ
ftr-314	829	127	flyer	flyer	NOUN
ftr-314	829	128	benefits	benefit	NOUN
ftr-314	829	129	,	,	PUNCT
ftr-314	829	130	59	59	NUM
ftr-314	829	131	tax	tax	NOUN
ftr-314	829	132	notes	note	NOUN
ftr-314	829	133	1140	1140	NUM
ftr-314	829	134	(	(	PUNCT
ftr-314	829	135	1993	1993	NUM
ftr-314	829	136	)	)	PUNCT
ftr-314	829	137	.	.	PUNCT
ftr-314	830	1	139	139	X
ftr-314	830	2	.	.	PUNCT
ftr-314	831	1	see	see	VERB
ftr-314	831	2	david	david	PROPN
ftr-314	831	3	lazarus	lazarus	PROPN
ftr-314	831	4	,	,	PUNCT
ftr-314	831	5	citibank	citibank	PROPN
ftr-314	831	6	deems	deem	VERB
ftr-314	831	7	frequent	frequent	ADJ
ftr-314	831	8	-	-	PUNCT
ftr-314	831	9	flier	flier	NOUN
ftr-314	831	10	miles	mile	NOUN
ftr-314	831	11	taxable	taxable	ADJ
ftr-314	831	12	,	,	PUNCT
ftr-314	831	13	but	but	CCONJ
ftr-314	831	14	does	do	AUX
ftr-314	831	15	the	the	DET
ftr-314	831	16	irs	irs	PROPN
ftr-314	831	17	?	?	PROPN
ftr-314	831	18	,	,	PUNCT
ftr-314	831	19	l.a	l.a	PROPN
ftr-314	831	20	.	.	PROPN
ftr-314	831	21	times	times	PROPN
ftr-314	831	22	(	(	PUNCT
ftr-314	831	23	jan	jan	PROPN
ftr-314	831	24	.	.	PROPN
ftr-314	831	25	25	25	NUM
ftr-314	831	26	,	,	PUNCT
ftr-314	831	27	2011	2011	NUM
ftr-314	831	28	)	)	PUNCT
ftr-314	831	29	,	,	PUNCT
ftr-314	831	30	http://www.latimes.com/business/la-fi2013	http://www.latimes.com/business/la-fi2013	X
ftr-314	831	31	]	]	X
ftr-314	831	32	the	the	DET
ftr-314	831	33	internal	internal	PROPN
ftr-314	831	34	revenue	revenue	NOUN
ftr-314	831	35	code	code	NOUN
ftr-314	831	36	and	and	CCONJ
ftr-314	831	37	automobiles	automobile	VERB
ftr-314	831	38	455	455	NUM
ftr-314	831	39	fourth	fourth	ADJ
ftr-314	831	40	,	,	PUNCT
ftr-314	831	41	high	high	ADJ
ftr-314	831	42	-	-	PUNCT
ftr-314	831	43	speed	speed	NOUN
ftr-314	831	44	home	home	NOUN
ftr-314	831	45	internet	internet	NOUN
ftr-314	831	46	service	service	NOUN
ftr-314	831	47	is	be	AUX
ftr-314	831	48	fast	fast	ADV
ftr-314	831	49	becoming	become	VERB
ftr-314	831	50	a	a	DET
ftr-314	831	51	ubiquitous	ubiquitous	ADJ
ftr-314	831	52	feature	feature	NOUN
ftr-314	831	53	of	of	ADP
ftr-314	831	54	many	many	ADJ
ftr-314	831	55	u.s	u.s	PROPN
ftr-314	831	56	.	.	PROPN
ftr-314	831	57	households.140	households.140	NOUN
ftr-314	831	58	in	in	ADP
ftr-314	831	59	those	those	DET
ftr-314	831	60	cases	case	NOUN
ftr-314	831	61	in	in	ADP
ftr-314	831	62	which	which	PRON
ftr-314	831	63	this	this	DET
ftr-314	831	64	service	service	NOUN
ftr-314	831	65	is	be	AUX
ftr-314	831	66	provided	provide	VERB
ftr-314	831	67	by	by	ADP
ftr-314	831	68	the	the	DET
ftr-314	831	69	employer	employer	NOUN
ftr-314	831	70	,	,	PUNCT
ftr-314	831	71	it	it	PRON
ftr-314	831	72	is	be	AUX
ftr-314	831	73	probably	probably	ADV
ftr-314	831	74	fair	fair	ADJ
ftr-314	831	75	to	to	PART
ftr-314	831	76	assume	assume	VERB
ftr-314	831	77	that	that	SCONJ
ftr-314	831	78	a	a	DET
ftr-314	831	79	healthy	healthy	ADJ
ftr-314	831	80	percentage	percentage	NOUN
ftr-314	831	81	of	of	ADP
ftr-314	831	82	the	the	DET
ftr-314	831	83	internet	internet	NOUN
ftr-314	831	84	service	service	NOUN
ftr-314	831	85	will	will	AUX
ftr-314	831	86	be	be	AUX
ftr-314	831	87	for	for	ADP
ftr-314	831	88	personal	personal	ADJ
ftr-314	831	89	and	and	CCONJ
ftr-314	831	90	family	family	NOUN
ftr-314	831	91	use	use	NOUN
ftr-314	831	92	,	,	PUNCT
ftr-314	831	93	unless	unless	SCONJ
ftr-314	831	94	the	the	DET
ftr-314	831	95	employer	employer	NOUN
ftr-314	831	96	’s	’s	PART
ftr-314	831	97	internet	internet	NOUN
ftr-314	831	98	policy	policy	NOUN
ftr-314	831	99	specifically	specifically	ADV
ftr-314	831	100	prohibits	prohibit	VERB
ftr-314	831	101	personal	personal	ADJ
ftr-314	831	102	use	use	NOUN
ftr-314	831	103	.	.	PUNCT
ftr-314	832	1	erring	err	VERB
ftr-314	832	2	on	on	ADP
ftr-314	832	3	the	the	DET
ftr-314	832	4	conservative	conservative	ADJ
ftr-314	832	5	side	side	NOUN
ftr-314	832	6	,	,	PUNCT
ftr-314	832	7	in	in	ADP
ftr-314	832	8	instances	instance	NOUN
ftr-314	832	9	when	when	SCONJ
ftr-314	832	10	employer	employer	NOUN
ftr-314	832	11	-	-	PUNCT
ftr-314	832	12	provided	provide	VERB
ftr-314	832	13	internet	internet	NOUN
ftr-314	832	14	service	service	NOUN
ftr-314	832	15	is	be	AUX
ftr-314	832	16	available	available	ADJ
ftr-314	832	17	for	for	ADP
ftr-314	832	18	personal	personal	ADJ
ftr-314	832	19	use	use	NOUN
ftr-314	832	20	,	,	PUNCT
ftr-314	832	21	congress	congress	PROPN
ftr-314	832	22	should	should	AUX
ftr-314	832	23	mandate	mandate	VERB
ftr-314	832	24	that	that	SCONJ
ftr-314	832	25	fifty	fifty	NUM
ftr-314	832	26	percent	percent	NOUN
ftr-314	832	27	of	of	ADP
ftr-314	832	28	its	its	PRON
ftr-314	832	29	value	value	NOUN
ftr-314	832	30	be	be	AUX
ftr-314	832	31	includable	includable	ADJ
ftr-314	832	32	in	in	ADP
ftr-314	832	33	the	the	DET
ftr-314	832	34	employee	employee	NOUN
ftr-314	832	35	’s	’s	PART
ftr-314	832	36	income	income	NOUN
ftr-314	832	37	.	.	PUNCT
ftr-314	833	1	although	although	SCONJ
ftr-314	833	2	these	these	DET
ftr-314	833	3	simplification	simplification	NOUN
ftr-314	833	4	and	and	CCONJ
ftr-314	833	5	clarification	clarification	NOUN
ftr-314	833	6	measures	measure	NOUN
ftr-314	833	7	would	would	AUX
ftr-314	833	8	not	not	PART
ftr-314	833	9	entirely	entirely	ADV
ftr-314	833	10	eliminate	eliminate	VERB
ftr-314	833	11	taxpayer	taxpayer	NOUN
ftr-314	833	12	confusion	confusion	NOUN
ftr-314	833	13	insofar	insofar	ADV
ftr-314	833	14	the	the	DET
ftr-314	833	15	receipt	receipt	NOUN
ftr-314	833	16	of	of	ADP
ftr-314	833	17	taxable	taxable	ADJ
ftr-314	833	18	fringe	fringe	NOUN
ftr-314	833	19	benefits	benefit	NOUN
ftr-314	833	20	are	be	AUX
ftr-314	833	21	concerned	concern	VERB
ftr-314	833	22	,	,	PUNCT
ftr-314	833	23	they	they	PRON
ftr-314	833	24	would	would	AUX
ftr-314	833	25	go	go	VERB
ftr-314	833	26	a	a	DET
ftr-314	833	27	long	long	ADJ
ftr-314	833	28	way	way	NOUN
ftr-314	833	29	toward	toward	ADP
ftr-314	833	30	erasing	erase	VERB
ftr-314	833	31	the	the	DET
ftr-314	833	32	current	current	ADJ
ftr-314	833	33	latitude	latitude	NOUN
ftr-314	833	34	that	that	PRON
ftr-314	833	35	taxpayers	taxpayer	NOUN
ftr-314	833	36	enjoy	enjoy	VERB
ftr-314	833	37	in	in	ADP
ftr-314	833	38	gaming	game	VERB
ftr-314	833	39	the	the	DET
ftr-314	833	40	system	system	NOUN
ftr-314	833	41	.	.	PUNCT
ftr-314	834	1	these	these	DET
ftr-314	834	2	simplification	simplification	NOUN
ftr-314	834	3	and	and	CCONJ
ftr-314	834	4	clarification	clarification	NOUN
ftr-314	834	5	measures	measure	NOUN
ftr-314	834	6	thus	thus	ADV
ftr-314	834	7	constitute	constitute	VERB
ftr-314	834	8	a	a	DET
ftr-314	834	9	positive	positive	ADJ
ftr-314	834	10	step	step	NOUN
ftr-314	834	11	toward	toward	ADP
ftr-314	834	12	enhancing	enhance	VERB
ftr-314	834	13	taxpayer	taxpayer	NOUN
ftr-314	834	14	compliance	compliance	NOUN
ftr-314	834	15	.	.	PUNCT
ftr-314	835	1	b.	b.	PROPN
ftr-314	835	2	mandate	mandate	VERB
ftr-314	835	3	the	the	DET
ftr-314	835	4	submission	submission	NOUN
ftr-314	835	5	of	of	ADP
ftr-314	835	6	information	information	NOUN
ftr-314	835	7	returns	return	NOUN
ftr-314	835	8	for	for	ADP
ftr-314	835	9	accountable	accountable	ADJ
ftr-314	835	10	plans	plan	NOUN
ftr-314	835	11	as	as	SCONJ
ftr-314	835	12	previously	previously	ADV
ftr-314	835	13	described	describe	VERB
ftr-314	835	14	,	,	PUNCT
ftr-314	835	15	accountable	accountable	ADJ
ftr-314	835	16	plans	plan	NOUN
ftr-314	835	17	generally	generally	ADV
ftr-314	835	18	do	do	AUX
ftr-314	835	19	not	not	PART
ftr-314	835	20	live	live	VERB
ftr-314	835	21	up	up	ADP
ftr-314	835	22	to	to	ADP
ftr-314	835	23	their	their	PRON
ftr-314	835	24	moniker	moniker	NOUN
ftr-314	835	25	of	of	ADP
ftr-314	835	26	being	be	AUX
ftr-314	835	27	accountable.141	accountable.141	ADV
ftr-314	835	28	accordingly	accordingly	ADV
ftr-314	835	29	,	,	PUNCT
ftr-314	835	30	congress	congress	PROPN
ftr-314	835	31	should	should	AUX
ftr-314	835	32	institute	institute	VERB
ftr-314	835	33	rules	rule	NOUN
ftr-314	835	34	that	that	PRON
ftr-314	835	35	make	make	VERB
ftr-314	835	36	plan	plan	NOUN
ftr-314	835	37	administrators	administrator	NOUN
ftr-314	835	38	truly	truly	ADV
ftr-314	835	39	accountable	accountable	ADJ
ftr-314	835	40	for	for	ADP
ftr-314	835	41	the	the	DET
ftr-314	835	42	verification	verification	NOUN
ftr-314	835	43	of	of	ADP
ftr-314	835	44	employees	employee	NOUN
ftr-314	835	45	’	’	PART
ftr-314	835	46	putative	putative	ADJ
ftr-314	835	47	business	business	NOUN
ftr-314	835	48	expenses	expense	NOUN
ftr-314	835	49	.	.	PUNCT
ftr-314	836	1	in	in	ADP
ftr-314	836	2	theory	theory	NOUN
ftr-314	836	3	,	,	PUNCT
ftr-314	836	4	accountable	accountable	ADJ
ftr-314	836	5	plans	plan	NOUN
ftr-314	836	6	appear	appear	VERB
ftr-314	836	7	to	to	PART
ftr-314	836	8	function	function	VERB
ftr-314	836	9	efficaciously	efficaciously	ADV
ftr-314	836	10	and	and	CCONJ
ftr-314	836	11	as	as	ADV
ftr-314	836	12	intended	intended	ADJ
ftr-314	836	13	.	.	PUNCT
ftr-314	837	1	consider	consider	VERB
ftr-314	837	2	employees	employee	NOUN
ftr-314	837	3	who	who	PRON
ftr-314	837	4	incur	incur	VERB
ftr-314	837	5	legitimate	legitimate	ADJ
ftr-314	837	6	business	business	NOUN
ftr-314	837	7	expenses	expense	NOUN
ftr-314	837	8	by	by	ADP
ftr-314	837	9	traveling	travel	VERB
ftr-314	837	10	to	to	ADP
ftr-314	837	11	client	client	NOUN
ftr-314	837	12	meetings	meeting	NOUN
ftr-314	837	13	.	.	PUNCT
ftr-314	838	1	the	the	DET
ftr-314	838	2	employees	employee	NOUN
ftr-314	838	3	submit	submit	VERB
ftr-314	838	4	their	their	PRON
ftr-314	838	5	receipts	receipt	NOUN
ftr-314	838	6	to	to	ADP
ftr-314	838	7	the	the	DET
ftr-314	838	8	plan	plan	NOUN
ftr-314	838	9	administrator	administrator	NOUN
ftr-314	838	10	,	,	PUNCT
ftr-314	838	11	who	who	PRON
ftr-314	838	12	verifies	verify	VERB
ftr-314	838	13	the	the	DET
ftr-314	838	14	authenticity	authenticity	NOUN
ftr-314	838	15	of	of	ADP
ftr-314	838	16	these	these	DET
ftr-314	838	17	expenses	expense	NOUN
ftr-314	838	18	and	and	CCONJ
ftr-314	838	19	then	then	ADV
ftr-314	838	20	issues	issue	VERB
ftr-314	838	21	reimbursements	reimbursement	NOUN
ftr-314	838	22	.	.	PUNCT
ftr-314	839	1	with	with	ADP
ftr-314	839	2	the	the	DET
ftr-314	839	3	business	business	NOUN
ftr-314	839	4	entity	entity	NOUN
ftr-314	839	5	’s	’s	PART
ftr-314	839	6	profitability	profitability	NOUN
ftr-314	839	7	at	at	ADP
ftr-314	839	8	stake	stake	NOUN
ftr-314	839	9	(	(	PUNCT
ftr-314	839	10	and	and	CCONJ
ftr-314	839	11	presumably	presumably	ADV
ftr-314	839	12	the	the	DET
ftr-314	839	13	plan	plan	NOUN
ftr-314	839	14	administrator	administrator	NOUN
ftr-314	839	15	’s	’s	PART
ftr-314	839	16	job	job	NOUN
ftr-314	839	17	on	on	ADP
ftr-314	839	18	the	the	DET
ftr-314	839	19	line	line	NOUN
ftr-314	839	20	as	as	ADV
ftr-314	839	21	well	well	ADV
ftr-314	839	22	)	)	PUNCT
ftr-314	839	23	,	,	PUNCT
ftr-314	839	24	the	the	DET
ftr-314	839	25	plan	plan	NOUN
ftr-314	839	26	administrator	administrator	NOUN
ftr-314	839	27	’s	’s	PART
ftr-314	839	28	role	role	NOUN
ftr-314	839	29	as	as	ADP
ftr-314	839	30	gatekeeper	gatekeeper	NOUN
ftr-314	839	31	is	be	AUX
ftr-314	839	32	important	important	ADJ
ftr-314	839	33	,	,	PUNCT
ftr-314	839	34	and	and	CCONJ
ftr-314	839	35	the	the	DET
ftr-314	839	36	irs	irs	PROPN
ftr-314	839	37	can	can	AUX
ftr-314	839	38	theoretically	theoretically	ADV
ftr-314	839	39	lazarus-20120124,0,1228880.column	lazarus-20120124,0,1228880.column	VERB
ftr-314	839	40	(	(	PUNCT
ftr-314	839	41	for	for	ADP
ftr-314	839	42	income	income	NOUN
ftr-314	839	43	tax	tax	NOUN
ftr-314	839	44	purposes	purpose	NOUN
ftr-314	839	45	,	,	PUNCT
ftr-314	839	46	citibank	citibank	PROPN
ftr-314	839	47	accorded	accord	VERB
ftr-314	839	48	each	each	DET
ftr-314	839	49	frequent	frequent	ADJ
ftr-314	839	50	flier	flier	NOUN
ftr-314	839	51	mile	mile	NOUN
ftr-314	839	52	it	it	PRON
ftr-314	839	53	awarded	award	VERB
ftr-314	839	54	a	a	DET
ftr-314	839	55	value	value	NOUN
ftr-314	839	56	of	of	ADP
ftr-314	839	57	2.5	2.5	NUM
ftr-314	839	58	cents	cent	NOUN
ftr-314	839	59	)	)	PUNCT
ftr-314	839	60	;	;	PUNCT
ftr-314	839	61	trivedi	trivedi	NOUN
ftr-314	839	62	shamik	shamik	NOUN
ftr-314	839	63	,	,	PUNCT
ftr-314	839	64	promotional	promotional	ADJ
ftr-314	839	65	frequent	frequent	ADJ
ftr-314	839	66	flier	flier	NOUN
ftr-314	839	67	miles	mile	NOUN
ftr-314	839	68	are	be	AUX
ftr-314	839	69	taxable	taxable	ADJ
ftr-314	839	70	income	income	NOUN
ftr-314	839	71	,	,	PUNCT
ftr-314	839	72	irs	irs	PROPN
ftr-314	839	73	and	and	CCONJ
ftr-314	839	74	citibank	citibank	PROPN
ftr-314	840	1	say	say	PROPN
ftr-314	840	2	,	,	PUNCT
ftr-314	840	3	2012	2012	NUM
ftr-314	840	4	tax	tax	NOUN
ftr-314	840	5	notes	note	NOUN
ftr-314	840	6	today	today	NOUN
ftr-314	840	7	21	21	NUM
ftr-314	840	8	-	-	SYM
ftr-314	840	9	4	4	NUM
ftr-314	840	10	(	(	PUNCT
ftr-314	840	11	jan	jan	PROPN
ftr-314	840	12	.	.	PROPN
ftr-314	840	13	31	31	NUM
ftr-314	840	14	,	,	PUNCT
ftr-314	840	15	2012	2012	NUM
ftr-314	840	16	)	)	PUNCT
ftr-314	840	17	.	.	PUNCT
ftr-314	841	1	140	140	X
ftr-314	841	2	.	.	PUNCT
ftr-314	841	3	see	see	VERB
ftr-314	841	4	,	,	PUNCT
ftr-314	841	5	e.g.	e.g.	ADV
ftr-314	841	6	,	,	PUNCT
ftr-314	841	7	joelle	joelle	PROPN
ftr-314	841	8	tessler	tessler	PROPN
ftr-314	841	9	,	,	PUNCT
ftr-314	841	10	u.s	u.s	PROPN
ftr-314	841	11	.	.	PROPN
ftr-314	841	12	broadband	broadband	NOUN
ftr-314	841	13	figures	figure	NOUN
ftr-314	841	14	show	show	VERB
ftr-314	841	15	40	40	NUM
ftr-314	841	16	percent	percent	NOUN
ftr-314	841	17	lack	lack	VERB
ftr-314	841	18	high	high	ADJ
ftr-314	841	19	-	-	PUNCT
ftr-314	841	20	speed	speed	NOUN
ftr-314	841	21	internet	internet	NOUN
ftr-314	841	22	:	:	PUNCT
ftr-314	841	23	study	study	NOUN
ftr-314	841	24	,	,	PUNCT
ftr-314	841	25	huffington	huffington	PROPN
ftr-314	841	26	post	post	PROPN
ftr-314	841	27	(	(	PUNCT
ftr-314	841	28	feb	feb	PROPN
ftr-314	841	29	.	.	PROPN
ftr-314	841	30	16	16	NUM
ftr-314	841	31	,	,	PUNCT
ftr-314	841	32	2010	2010	NUM
ftr-314	841	33	)	)	PUNCT
ftr-314	841	34	,	,	PUNCT
ftr-314	841	35	http://.huffingtontonpost.com/2010/02/16	http://.huffingtontonpost.com/2010/02/16	NOUN
ftr-314	841	36	/	/	SYM
ftr-314	841	37	us	us	PROPN
ftr-314	841	38	-	-	PUNCT
ftr-314	841	39	broadband	broadband	NOUN
ftr-314	841	40	-	-	PUNCT
ftr-314	841	41	figures	figure	NOUN
ftr-314	841	42	-	-	PUNCT
ftr-314	841	43	how_n_463849.html	how_n_463849.html	PUNCT
ftr-314	841	44	(	(	PUNCT
ftr-314	841	45	“	"	PUNCT
ftr-314	841	46	fcc	fcc	PROPN
ftr-314	841	47	chairman	chairman	NOUN
ftr-314	841	48	julius	julius	PROPN
ftr-314	841	49	genachowski	genachowski	PROPN
ftr-314	841	50	said	say	VERB
ftr-314	841	51	.	.	PUNCT
ftr-314	841	52	.	.	PUNCT
ftr-314	841	53	.	.	PUNCT
ftr-314	842	1	he	he	PRON
ftr-314	842	2	wants	want	VERB
ftr-314	842	3	100	100	NUM
ftr-314	842	4	million	million	NUM
ftr-314	842	5	u.s	u.s	PROPN
ftr-314	842	6	.	.	PROPN
ftr-314	842	7	households	household	NOUN
ftr-314	842	8	to	to	PART
ftr-314	842	9	have	have	VERB
ftr-314	842	10	access	access	NOUN
ftr-314	842	11	to	to	ADP
ftr-314	842	12	ultra	ultra	ADJ
ftr-314	842	13	high	high	ADJ
ftr-314	842	14	-	-	PUNCT
ftr-314	842	15	speed	speed	NOUN
ftr-314	842	16	internet	internet	NOUN
ftr-314	842	17	connections	connection	NOUN
ftr-314	842	18	,	,	PUNCT
ftr-314	842	19	with	with	ADP
ftr-314	842	20	speeds	speed	NOUN
ftr-314	842	21	of	of	ADP
ftr-314	842	22	100	100	NUM
ftr-314	842	23	megabits	megabit	NOUN
ftr-314	842	24	per	per	ADP
ftr-314	842	25	second	second	NOUN
ftr-314	842	26	,	,	PUNCT
ftr-314	842	27	by	by	ADP
ftr-314	842	28	2020	2020	NUM
ftr-314	842	29	”	"	PUNCT
ftr-314	842	30	)	)	PUNCT
ftr-314	842	31	.	.	PUNCT
ftr-314	843	1	141	141	NUM
ftr-314	843	2	.	.	PUNCT
ftr-314	844	1	see	see	VERB
ftr-314	844	2	supra	supra	PROPN
ftr-314	844	3	section	section	PROPN
ftr-314	844	4	iii.b	iii.b	PROPN
ftr-314	844	5	.	.	PUNCT
ftr-314	845	1	456	456	NUM
ftr-314	846	1	florida	florida	PROPN
ftr-314	846	2	tax	tax	PROPN
ftr-314	846	3	review	review	NOUN
ftr-314	847	1	[	[	X
ftr-314	847	2	vol	vol	NOUN
ftr-314	847	3	.	.	PUNCT
ftr-314	847	4	14:10	14:10	NUM
ftr-314	847	5	rely	rely	VERB
ftr-314	847	6	upon	upon	SCONJ
ftr-314	847	7	her	her	PRON
ftr-314	847	8	judgment	judgment	NOUN
ftr-314	847	9	to	to	PART
ftr-314	847	10	evaluate	evaluate	VERB
ftr-314	847	11	with	with	ADP
ftr-314	847	12	disinterested	disinterested	ADJ
ftr-314	847	13	accuracy	accuracy	NOUN
ftr-314	847	14	the	the	DET
ftr-314	847	15	legitimacy	legitimacy	NOUN
ftr-314	847	16	of	of	ADP
ftr-314	847	17	the	the	DET
ftr-314	847	18	purported	purport	VERB
ftr-314	847	19	business	business	NOUN
ftr-314	847	20	nature	nature	NOUN
ftr-314	847	21	of	of	ADP
ftr-314	847	22	the	the	DET
ftr-314	847	23	submitted	submit	VERB
ftr-314	847	24	expenses.142	expenses.142	PRON
ftr-314	847	25	but	but	CCONJ
ftr-314	847	26	the	the	DET
ftr-314	847	27	code	code	NOUN
ftr-314	847	28	’s	’s	PART
ftr-314	847	29	blind	blind	ADJ
ftr-314	847	30	reliance	reliance	NOUN
ftr-314	847	31	on	on	ADP
ftr-314	847	32	the	the	DET
ftr-314	847	33	plan	plan	NOUN
ftr-314	847	34	administrator	administrator	NOUN
ftr-314	847	35	—	—	PUNCT
ftr-314	847	36	as	as	SCONJ
ftr-314	847	37	is	be	AUX
ftr-314	847	38	currently	currently	ADV
ftr-314	847	39	the	the	DET
ftr-314	847	40	case	case	NOUN
ftr-314	847	41	—	—	PUNCT
ftr-314	847	42	is	be	AUX
ftr-314	847	43	misplaced	misplace	VERB
ftr-314	847	44	.	.	PUNCT
ftr-314	848	1	in	in	ADP
ftr-314	848	2	particular	particular	ADJ
ftr-314	848	3	,	,	PUNCT
ftr-314	848	4	this	this	DET
ftr-314	848	5	compliance	compliance	NOUN
ftr-314	848	6	model	model	NOUN
ftr-314	848	7	suffers	suffer	VERB
ftr-314	848	8	from	from	ADP
ftr-314	848	9	a	a	DET
ftr-314	848	10	fundamental	fundamental	ADJ
ftr-314	848	11	flaw	flaw	NOUN
ftr-314	848	12	,	,	PUNCT
ftr-314	848	13	namely	namely	ADV
ftr-314	848	14	that	that	SCONJ
ftr-314	848	15	the	the	DET
ftr-314	848	16	plan	plan	NOUN
ftr-314	848	17	administrator	administrator	NOUN
ftr-314	848	18	is	be	AUX
ftr-314	848	19	a	a	DET
ftr-314	848	20	neutral	neutral	ADJ
ftr-314	848	21	,	,	PUNCT
ftr-314	848	22	disinterested	disinterested	ADJ
ftr-314	848	23	party	party	NOUN
ftr-314	848	24	.	.	PUNCT
ftr-314	849	1	in	in	ADP
ftr-314	849	2	large	large	ADJ
ftr-314	849	3	business	business	NOUN
ftr-314	849	4	enterprises	enterprise	NOUN
ftr-314	849	5	,	,	PUNCT
ftr-314	849	6	a	a	DET
ftr-314	849	7	plan	plan	NOUN
ftr-314	849	8	administrator	administrator	NOUN
ftr-314	849	9	is	be	AUX
ftr-314	849	10	usually	usually	ADV
ftr-314	849	11	an	an	DET
ftr-314	849	12	employee	employee	NOUN
ftr-314	849	13	who	who	PRON
ftr-314	849	14	is	be	AUX
ftr-314	849	15	beholden	beholden	ADJ
ftr-314	849	16	to	to	ADP
ftr-314	849	17	her	her	PRON
ftr-314	849	18	employer	employer	NOUN
ftr-314	849	19	,	,	PUNCT
ftr-314	849	20	aiming	aim	VERB
ftr-314	849	21	to	to	PART
ftr-314	849	22	secure	secure	VERB
ftr-314	849	23	employment	employment	NOUN
ftr-314	849	24	stature	stature	NOUN
ftr-314	849	25	and	and	CCONJ
ftr-314	849	26	monetary	monetary	ADJ
ftr-314	849	27	gains	gain	NOUN
ftr-314	849	28	.	.	PUNCT
ftr-314	850	1	therefore	therefore	ADV
ftr-314	850	2	,	,	PUNCT
ftr-314	850	3	the	the	DET
ftr-314	850	4	plan	plan	NOUN
ftr-314	850	5	administrator	administrator	NOUN
ftr-314	850	6	is	be	AUX
ftr-314	850	7	apt	apt	ADJ
ftr-314	850	8	to	to	PART
ftr-314	850	9	be	be	AUX
ftr-314	850	10	acquiescent	acquiescent	ADJ
ftr-314	850	11	to	to	ADP
ftr-314	850	12	upper	upper	ADJ
ftr-314	850	13	management	management	NOUN
ftr-314	850	14	and	and	CCONJ
ftr-314	850	15	owners	owner	NOUN
ftr-314	850	16	,	,	PUNCT
ftr-314	850	17	willing	willing	ADJ
ftr-314	850	18	to	to	PART
ftr-314	850	19	kowtow	kowtow	VERB
ftr-314	850	20	to	to	ADP
ftr-314	850	21	their	their	PRON
ftr-314	850	22	demands	demand	NOUN
ftr-314	850	23	and	and	CCONJ
ftr-314	850	24	turn	turn	VERB
ftr-314	850	25	a	a	DET
ftr-314	850	26	blind	blind	ADJ
ftr-314	850	27	eye	eye	NOUN
ftr-314	850	28	to	to	ADP
ftr-314	850	29	questionable	questionable	ADJ
ftr-314	850	30	business	business	NOUN
ftr-314	850	31	reimbursement	reimbursement	NOUN
ftr-314	850	32	submissions	submission	NOUN
ftr-314	850	33	.	.	PUNCT
ftr-314	851	1	in	in	ADP
ftr-314	851	2	the	the	DET
ftr-314	851	3	closely	closely	ADV
ftr-314	851	4	held	hold	VERB
ftr-314	851	5	business	business	NOUN
ftr-314	851	6	enterprise	enterprise	NOUN
ftr-314	851	7	context	context	NOUN
ftr-314	851	8	,	,	PUNCT
ftr-314	851	9	the	the	DET
ftr-314	851	10	plan	plan	NOUN
ftr-314	851	11	administrator	administrator	NOUN
ftr-314	851	12	and	and	CCONJ
ftr-314	851	13	the	the	DET
ftr-314	851	14	business	business	NOUN
ftr-314	851	15	owner	owner	NOUN
ftr-314	851	16	are	be	AUX
ftr-314	851	17	often	often	ADV
ftr-314	851	18	one	one	NUM
ftr-314	851	19	and	and	CCONJ
ftr-314	851	20	the	the	DET
ftr-314	851	21	same	same	ADJ
ftr-314	851	22	person	person	NOUN
ftr-314	851	23	.	.	PUNCT
ftr-314	852	1	this	this	DET
ftr-314	852	2	alter	alter	PROPN
ftr-314	852	3	ego	ego	NOUN
ftr-314	852	4	relationship	relationship	NOUN
ftr-314	852	5	undermines	undermine	VERB
ftr-314	852	6	the	the	DET
ftr-314	852	7	supposed	suppose	VERB
ftr-314	852	8	disinterested	disinterested	ADJ
ftr-314	852	9	,	,	PUNCT
ftr-314	852	10	unbiased	unbiased	ADJ
ftr-314	852	11	nature	nature	NOUN
ftr-314	852	12	of	of	ADP
ftr-314	852	13	the	the	DET
ftr-314	852	14	process	process	NOUN
ftr-314	852	15	of	of	ADP
ftr-314	852	16	distinguishing	distinguish	VERB
ftr-314	852	17	between	between	ADP
ftr-314	852	18	legitimate	legitimate	ADJ
ftr-314	852	19	business	business	NOUN
ftr-314	852	20	and	and	CCONJ
ftr-314	852	21	personal	personal	ADJ
ftr-314	852	22	expense	expense	NOUN
ftr-314	852	23	claims	claim	NOUN
ftr-314	852	24	.	.	PUNCT
ftr-314	853	1	under	under	ADP
ftr-314	853	2	current	current	ADJ
ftr-314	853	3	law	law	NOUN
ftr-314	853	4	,	,	PUNCT
ftr-314	853	5	accountable	accountable	ADJ
ftr-314	853	6	plans	plan	NOUN
ftr-314	853	7	operate	operate	VERB
ftr-314	853	8	far	far	ADV
ftr-314	853	9	below	below	ADP
ftr-314	853	10	the	the	DET
ftr-314	853	11	radar	radar	NOUN
ftr-314	853	12	screen	screen	NOUN
ftr-314	853	13	of	of	ADP
ftr-314	853	14	irs	irs	PROPN
ftr-314	853	15	scrutiny	scrutiny	NOUN
ftr-314	853	16	.	.	PUNCT
ftr-314	854	1	due	due	ADP
ftr-314	854	2	to	to	ADP
ftr-314	854	3	requests	request	NOUN
ftr-314	854	4	for	for	ADP
ftr-314	854	5	reimbursement	reimbursement	NOUN
ftr-314	854	6	under	under	ADP
ftr-314	854	7	these	these	DET
ftr-314	854	8	accountable	accountable	ADJ
ftr-314	854	9	plans	plan	NOUN
ftr-314	854	10	,	,	PUNCT
ftr-314	854	11	billions	billion	NOUN
ftr-314	854	12	of	of	ADP
ftr-314	854	13	dollars	dollar	NOUN
ftr-314	854	14	of	of	ADP
ftr-314	854	15	putative	putative	ADJ
ftr-314	854	16	business	business	NOUN
ftr-314	854	17	expense	expense	NOUN
ftr-314	854	18	submissions	submission	NOUN
ftr-314	854	19	are	be	AUX
ftr-314	854	20	presumably	presumably	ADV
ftr-314	854	21	made	make	VERB
ftr-314	854	22	annually	annually	ADV
ftr-314	854	23	to	to	PART
ftr-314	854	24	plan	plan	VERB
ftr-314	854	25	administrators	administrator	NOUN
ftr-314	854	26	of	of	ADP
ftr-314	854	27	such	such	ADJ
ftr-314	854	28	plans	plan	NOUN
ftr-314	854	29	.	.	PUNCT
ftr-314	855	1	notwithstanding	notwithstanding	ADP
ftr-314	855	2	the	the	DET
ftr-314	855	3	size	size	NOUN
ftr-314	855	4	and	and	CCONJ
ftr-314	855	5	scope	scope	NOUN
ftr-314	855	6	of	of	ADP
ftr-314	855	7	these	these	DET
ftr-314	855	8	requests	request	NOUN
ftr-314	855	9	,	,	PUNCT
ftr-314	855	10	plan	plan	NOUN
ftr-314	855	11	administrators	administrator	NOUN
ftr-314	855	12	are	be	AUX
ftr-314	855	13	not	not	PART
ftr-314	855	14	required	require	VERB
ftr-314	855	15	to	to	PART
ftr-314	855	16	submit	submit	VERB
ftr-314	855	17	any	any	DET
ftr-314	855	18	concomitant	concomitant	ADJ
ftr-314	855	19	documentation	documentation	NOUN
ftr-314	855	20	to	to	ADP
ftr-314	855	21	the	the	DET
ftr-314	855	22	irs.143	irs.143	NOUN
ftr-314	855	23	absent	absent	ADJ
ftr-314	855	24	an	an	DET
ftr-314	855	25	irs	irs	PROPN
ftr-314	855	26	field	field	NOUN
ftr-314	855	27	audit	audit	NOUN
ftr-314	855	28	,	,	PUNCT
ftr-314	855	29	this	this	DET
ftr-314	855	30	absence	absence	NOUN
ftr-314	855	31	of	of	ADP
ftr-314	855	32	documentation	documentation	NOUN
ftr-314	855	33	leaves	leave	VERB
ftr-314	855	34	the	the	DET
ftr-314	855	35	agency	agency	NOUN
ftr-314	855	36	in	in	ADP
ftr-314	855	37	the	the	DET
ftr-314	855	38	dark	dark	NOUN
ftr-314	855	39	about	about	ADP
ftr-314	855	40	the	the	DET
ftr-314	855	41	inner	inner	ADJ
ftr-314	855	42	workings	working	NOUN
ftr-314	855	43	of	of	ADP
ftr-314	855	44	such	such	ADJ
ftr-314	855	45	plans	plan	NOUN
ftr-314	855	46	and	and	CCONJ
ftr-314	855	47	whether	whether	SCONJ
ftr-314	855	48	they	they	PRON
ftr-314	855	49	are	be	AUX
ftr-314	855	50	truly	truly	ADV
ftr-314	855	51	compliant	compliant	ADJ
ftr-314	855	52	with	with	ADP
ftr-314	855	53	the	the	DET
ftr-314	855	54	requisites	requisite	NOUN
ftr-314	855	55	of	of	ADP
ftr-314	855	56	the	the	DET
ftr-314	855	57	code	code	NOUN
ftr-314	855	58	and	and	CCONJ
ftr-314	855	59	treasury	treasury	PROPN
ftr-314	855	60	regulations.144	regulations.144	PROPN
ftr-314	855	61	to	to	PART
ftr-314	855	62	enable	enable	VERB
ftr-314	855	63	the	the	DET
ftr-314	855	64	irs	irs	PROPN
ftr-314	855	65	to	to	PART
ftr-314	855	66	better	well	ADV
ftr-314	855	67	monitor	monitor	VERB
ftr-314	855	68	the	the	DET
ftr-314	855	69	bona	bona	ADJ
ftr-314	855	70	fides	fide	NOUN
ftr-314	855	71	of	of	ADP
ftr-314	855	72	accountable	accountable	ADJ
ftr-314	855	73	plans	plan	NOUN
ftr-314	855	74	and	and	CCONJ
ftr-314	855	75	to	to	PART
ftr-314	855	76	determine	determine	VERB
ftr-314	855	77	whether	whether	SCONJ
ftr-314	855	78	plan	plan	NOUN
ftr-314	855	79	administrators	administrator	NOUN
ftr-314	855	80	are	be	AUX
ftr-314	855	81	adhering	adhere	VERB
ftr-314	855	82	to	to	ADP
ftr-314	855	83	their	their	PRON
ftr-314	855	84	obligations	obligation	NOUN
ftr-314	855	85	as	as	SCONJ
ftr-314	855	86	set	set	VERB
ftr-314	855	87	forth	forth	ADP
ftr-314	855	88	in	in	ADP
ftr-314	855	89	the	the	DET
ftr-314	855	90	treasury	treasury	NOUN
ftr-314	855	91	regulations	regulation	NOUN
ftr-314	855	92	,	,	PUNCT
ftr-314	855	93	the	the	DET
ftr-314	855	94	status	status	NOUN
ftr-314	855	95	quo	quo	NOUN
ftr-314	855	96	is	be	AUX
ftr-314	855	97	unacceptable	unacceptable	ADJ
ftr-314	855	98	.	.	PUNCT
ftr-314	856	1	the	the	DET
ftr-314	856	2	treasury	treasury	PROPN
ftr-314	856	3	department	department	PROPN
ftr-314	856	4	should	should	AUX
ftr-314	856	5	instead	instead	ADV
ftr-314	856	6	promulgate	promulgate	VERB
ftr-314	856	7	regulations	regulation	NOUN
ftr-314	856	8	that	that	PRON
ftr-314	856	9	mandate	mandate	VERB
ftr-314	856	10	the	the	DET
ftr-314	856	11	submission	submission	NOUN
ftr-314	856	12	of	of	ADP
ftr-314	856	13	a	a	DET
ftr-314	856	14	dedicated	dedicated	ADJ
ftr-314	856	15	accountable	accountable	ADJ
ftr-314	856	16	plan	plan	NOUN
ftr-314	856	17	information	information	NOUN
ftr-314	856	18	return.145	return.145	NOUN
ftr-314	856	19	this	this	DET
ftr-314	856	20	annual	annual	ADJ
ftr-314	856	21	information	information	NOUN
ftr-314	856	22	return	return	NOUN
ftr-314	856	23	should	should	AUX
ftr-314	856	24	be	be	AUX
ftr-314	856	25	signed	sign	VERB
ftr-314	856	26	by	by	ADP
ftr-314	856	27	the	the	DET
ftr-314	856	28	plan	plan	NOUN
ftr-314	856	29	administrator	administrator	NOUN
ftr-314	856	30	,	,	PUNCT
ftr-314	856	31	under	under	ADP
ftr-314	856	32	penalty	penalty	NOUN
ftr-314	856	33	of	of	ADP
ftr-314	856	34	perjury	perjury	NOUN
ftr-314	856	35	,	,	PUNCT
ftr-314	856	36	that	that	SCONJ
ftr-314	856	37	it	it	PRON
ftr-314	856	38	is	be	AUX
ftr-314	856	39	accurate	accurate	ADJ
ftr-314	856	40	and	and	CCONJ
ftr-314	856	41	complete	complete	ADJ
ftr-314	856	42	and	and	CCONJ
ftr-314	856	43	should	should	AUX
ftr-314	856	44	detail	detail	VERB
ftr-314	856	45	the	the	DET
ftr-314	856	46	business	business	NOUN
ftr-314	856	47	nature	nature	NOUN
ftr-314	856	48	and	and	CCONJ
ftr-314	856	49	amounts	amount	NOUN
ftr-314	856	50	of	of	ADP
ftr-314	856	51	all	all	PRON
ftr-314	856	52	of	of	ADP
ftr-314	856	53	the	the	DET
ftr-314	856	54	reimbursed	reimburse	VERB
ftr-314	856	55	expenses	expense	NOUN
ftr-314	856	56	.	.	PUNCT
ftr-314	857	1	in	in	ADP
ftr-314	857	2	those	those	DET
ftr-314	857	3	instances	instance	NOUN
ftr-314	857	4	when	when	SCONJ
ftr-314	857	5	the	the	DET
ftr-314	857	6	reimbursement	reimbursement	NOUN
ftr-314	857	7	figures	figure	NOUN
ftr-314	857	8	on	on	ADP
ftr-314	857	9	the	the	DET
ftr-314	857	10	face	face	NOUN
ftr-314	857	11	of	of	ADP
ftr-314	857	12	142	142	NUM
ftr-314	857	13	.	.	PUNCT
ftr-314	858	1	see	see	VERB
ftr-314	858	2	supra	supra	PROPN
ftr-314	858	3	note	note	PROPN
ftr-314	858	4	6	6	NUM
ftr-314	858	5	.	.	X
ftr-314	858	6	143	143	NUM
ftr-314	858	7	.	.	PUNCT
ftr-314	859	1	see	see	VERB
ftr-314	859	2	supra	supra	PROPN
ftr-314	859	3	section	section	PROPN
ftr-314	859	4	iii.b.2	iii.b.2	PROPN
ftr-314	859	5	.	.	PUNCT
ftr-314	860	1	144	144	NUM
ftr-314	860	2	.	.	PUNCT
ftr-314	861	1	i	i	PRON
ftr-314	861	2	d.	d.	PROPN
ftr-314	861	3	145	145	NUM
ftr-314	861	4	.	.	PUNCT
ftr-314	862	1	the	the	DET
ftr-314	862	2	use	use	NOUN
ftr-314	862	3	of	of	ADP
ftr-314	862	4	such	such	ADJ
ftr-314	862	5	“	"	PUNCT
ftr-314	862	6	third	third	ADJ
ftr-314	862	7	party	party	NOUN
ftr-314	862	8	”	"	PUNCT
ftr-314	862	9	sources	source	NOUN
ftr-314	862	10	of	of	ADP
ftr-314	862	11	information	information	NOUN
ftr-314	862	12	has	have	AUX
ftr-314	862	13	proven	prove	VERB
ftr-314	862	14	immensely	immensely	ADV
ftr-314	862	15	useful	useful	ADJ
ftr-314	862	16	in	in	ADP
ftr-314	862	17	ensuring	ensure	VERB
ftr-314	862	18	compliance	compliance	NOUN
ftr-314	862	19	with	with	ADP
ftr-314	862	20	income	income	NOUN
ftr-314	862	21	taxes	taxis	NOUN
ftr-314	862	22	and	and	CCONJ
ftr-314	862	23	payroll	payroll	NOUN
ftr-314	862	24	taxes	taxis	NOUN
ftr-314	862	25	,	,	PUNCT
ftr-314	862	26	even	even	ADV
ftr-314	862	27	personal	personal	ADJ
ftr-314	862	28	exemptions	exemption	NOUN
ftr-314	862	29	.	.	PUNCT
ftr-314	863	1	joseph	joseph	PROPN
ftr-314	863	2	a.	a.	PROPN
ftr-314	863	3	pechman	pechman	PROPN
ftr-314	863	4	,	,	PUNCT
ftr-314	863	5	federal	federal	ADJ
ftr-314	863	6	tax	tax	NOUN
ftr-314	863	7	policy	policy	NOUN
ftr-314	863	8	(	(	PUNCT
ftr-314	863	9	5th	5th	ADJ
ftr-314	863	10	ed	ed	NOUN
ftr-314	863	11	.	.	PROPN
ftr-314	863	12	1987	1987	NUM
ftr-314	863	13	)	)	PUNCT
ftr-314	863	14	.	.	PUNCT
ftr-314	864	1	2013	2013	NUM
ftr-314	864	2	]	]	PUNCT
ftr-314	864	3	the	the	DET
ftr-314	864	4	internal	internal	PROPN
ftr-314	864	5	revenue	revenue	NOUN
ftr-314	864	6	code	code	NOUN
ftr-314	864	7	and	and	CCONJ
ftr-314	864	8	automobiles	automobile	VERB
ftr-314	864	9	457	457	NUM
ftr-314	865	1	this	this	PRON
ftr-314	865	2	submitted	submit	VERB
ftr-314	865	3	return	return	NOUN
ftr-314	865	4	seem	seem	VERB
ftr-314	865	5	suspect	suspect	ADJ
ftr-314	865	6	or	or	CCONJ
ftr-314	865	7	abnormally	abnormally	ADV
ftr-314	865	8	large	large	ADJ
ftr-314	865	9	,	,	PUNCT
ftr-314	865	10	the	the	DET
ftr-314	865	11	irs	irs	PROPN
ftr-314	865	12	could	could	AUX
ftr-314	865	13	target	target	VERB
ftr-314	865	14	its	its	PRON
ftr-314	865	15	limited	limited	ADJ
ftr-314	865	16	audit	audit	NOUN
ftr-314	865	17	resources	resource	NOUN
ftr-314	865	18	in	in	ADP
ftr-314	865	19	a	a	DET
ftr-314	865	20	strategic	strategic	ADJ
ftr-314	865	21	fashion	fashion	NOUN
ftr-314	865	22	.	.	PUNCT
ftr-314	866	1	146	146	NUM
ftr-314	866	2	c.	c.	NOUN
ftr-314	866	3	impose	impose	VERB
ftr-314	866	4	penalties	penalty	NOUN
ftr-314	866	5	upon	upon	SCONJ
ftr-314	866	6	derelict	derelict	NOUN
ftr-314	866	7	plan	plan	NOUN
ftr-314	866	8	administrators	administrator	NOUN
ftr-314	866	9	and	and	CCONJ
ftr-314	866	10	taxpayers	taxpayer	NOUN
ftr-314	866	11	under	under	ADP
ftr-314	866	12	current	current	ADJ
ftr-314	866	13	law	law	NOUN
ftr-314	866	14	,	,	PUNCT
ftr-314	866	15	third	third	ADJ
ftr-314	866	16	parties	party	NOUN
ftr-314	866	17	participating	participate	VERB
ftr-314	866	18	in	in	ADP
ftr-314	866	19	the	the	DET
ftr-314	866	20	tax	tax	NOUN
ftr-314	866	21	return	return	NOUN
ftr-314	866	22	filing	filing	NOUN
ftr-314	866	23	process	process	NOUN
ftr-314	866	24	who	who	PRON
ftr-314	866	25	are	be	AUX
ftr-314	866	26	derelict	derelict	NOUN
ftr-314	866	27	in	in	ADP
ftr-314	866	28	fulfilling	fulfil	VERB
ftr-314	866	29	their	their	PRON
ftr-314	866	30	duties	duty	NOUN
ftr-314	866	31	may	may	AUX
ftr-314	866	32	be	be	AUX
ftr-314	866	33	penalized	penalize	VERB
ftr-314	866	34	.	.	PUNCT
ftr-314	867	1	for	for	ADP
ftr-314	867	2	example	example	NOUN
ftr-314	867	3	,	,	PUNCT
ftr-314	867	4	tax	tax	NOUN
ftr-314	867	5	practitioners	practitioner	NOUN
ftr-314	867	6	who	who	PRON
ftr-314	867	7	are	be	AUX
ftr-314	867	8	negligent	negligent	ADJ
ftr-314	867	9	or	or	CCONJ
ftr-314	867	10	reckless	reckless	ADJ
ftr-314	867	11	in	in	ADP
ftr-314	867	12	preparing	prepare	VERB
ftr-314	867	13	tax	tax	NOUN
ftr-314	867	14	returns	return	NOUN
ftr-314	867	15	face	face	VERB
ftr-314	867	16	stiff	stiff	ADJ
ftr-314	867	17	monetary	monetary	ADJ
ftr-314	867	18	penalties,147	penalties,147	PROPN
ftr-314	867	19	censure	censure	VERB
ftr-314	867	20	,	,	PUNCT
ftr-314	867	21	and	and	CCONJ
ftr-314	867	22	possible	possible	ADJ
ftr-314	867	23	suspension	suspension	NOUN
ftr-314	867	24	from	from	ADP
ftr-314	867	25	practice.148	practice.148	PROPN
ftr-314	867	26	likewise	likewise	ADV
ftr-314	867	27	,	,	PUNCT
ftr-314	867	28	appraisers	appraiser	NOUN
ftr-314	867	29	who	who	PRON
ftr-314	867	30	negligently	negligently	ADV
ftr-314	867	31	or	or	CCONJ
ftr-314	867	32	recklessly	recklessly	ADV
ftr-314	867	33	prepare	prepare	VERB
ftr-314	867	34	inaccurate	inaccurate	ADJ
ftr-314	867	35	appraisals	appraisal	NOUN
ftr-314	867	36	face	face	VERB
ftr-314	867	37	penalties	penalty	NOUN
ftr-314	867	38	of	of	ADP
ftr-314	867	39	a	a	DET
ftr-314	867	40	similar	similar	ADJ
ftr-314	867	41	nature.149	nature.149	VERB
ftr-314	867	42	the	the	DET
ftr-314	867	43	goal	goal	NOUN
ftr-314	867	44	underlying	underlie	VERB
ftr-314	867	45	these	these	DET
ftr-314	867	46	third	third	ADJ
ftr-314	867	47	-	-	PUNCT
ftr-314	867	48	party	party	NOUN
ftr-314	867	49	penalties	penalty	NOUN
ftr-314	867	50	is	be	AUX
ftr-314	867	51	to	to	PART
ftr-314	867	52	make	make	VERB
ftr-314	867	53	parties	party	NOUN
ftr-314	867	54	who	who	PRON
ftr-314	867	55	participate	participate	VERB
ftr-314	867	56	in	in	ADP
ftr-314	867	57	the	the	DET
ftr-314	867	58	tax	tax	NOUN
ftr-314	867	59	return	return	NOUN
ftr-314	867	60	filing	filing	NOUN
ftr-314	867	61	process	process	NOUN
ftr-314	867	62	more	more	ADV
ftr-314	867	63	attentive	attentive	ADJ
ftr-314	867	64	in	in	ADP
ftr-314	867	65	their	their	PRON
ftr-314	867	66	responsibility	responsibility	NOUN
ftr-314	867	67	to	to	PART
ftr-314	867	68	be	be	AUX
ftr-314	867	69	accurate	accurate	ADJ
ftr-314	867	70	.	.	PUNCT
ftr-314	868	1	accountable	accountable	ADJ
ftr-314	868	2	plan	plan	NOUN
ftr-314	868	3	administrators	administrator	NOUN
ftr-314	868	4	currently	currently	ADV
ftr-314	868	5	do	do	AUX
ftr-314	868	6	not	not	PART
ftr-314	868	7	bear	bear	VERB
ftr-314	868	8	the	the	DET
ftr-314	868	9	same	same	ADJ
ftr-314	868	10	risks	risk	NOUN
ftr-314	868	11	as	as	ADP
ftr-314	868	12	other	other	ADJ
ftr-314	868	13	third	third	ADJ
ftr-314	868	14	parties	party	NOUN
ftr-314	868	15	who	who	PRON
ftr-314	868	16	participate	participate	VERB
ftr-314	868	17	in	in	ADP
ftr-314	868	18	the	the	DET
ftr-314	868	19	tax	tax	NOUN
ftr-314	868	20	return	return	NOUN
ftr-314	868	21	filing	filing	NOUN
ftr-314	868	22	process	process	NOUN
ftr-314	868	23	.	.	PUNCT
ftr-314	869	1	if	if	SCONJ
ftr-314	869	2	plan	plan	NOUN
ftr-314	869	3	administrators	administrator	NOUN
ftr-314	869	4	allow	allow	VERB
ftr-314	869	5	personal	personal	ADJ
ftr-314	869	6	expenses	expense	NOUN
ftr-314	869	7	to	to	PART
ftr-314	869	8	be	be	AUX
ftr-314	869	9	reimbursed	reimburse	VERB
ftr-314	869	10	,	,	PUNCT
ftr-314	869	11	even	even	ADV
ftr-314	869	12	if	if	SCONJ
ftr-314	869	13	they	they	PRON
ftr-314	869	14	are	be	AUX
ftr-314	869	15	negligent	negligent	ADJ
ftr-314	869	16	or	or	CCONJ
ftr-314	869	17	reckless	reckless	ADJ
ftr-314	869	18	in	in	ADP
ftr-314	869	19	allowing	allow	VERB
ftr-314	869	20	such	such	ADJ
ftr-314	869	21	expenses	expense	NOUN
ftr-314	869	22	to	to	PART
ftr-314	869	23	pass	pass	VERB
ftr-314	869	24	supposed	suppose	VERB
ftr-314	869	25	business	business	NOUN
ftr-314	869	26	muster	muster	NOUN
ftr-314	869	27	,	,	PUNCT
ftr-314	869	28	they	they	PRON
ftr-314	869	29	face	face	VERB
ftr-314	869	30	no	no	DET
ftr-314	869	31	downside	downside	ADJ
ftr-314	869	32	risks	risk	NOUN
ftr-314	869	33	.	.	PUNCT
ftr-314	870	1	to	to	PART
ftr-314	870	2	illustrate	illustrate	VERB
ftr-314	870	3	,	,	PUNCT
ftr-314	870	4	suppose	suppose	VERB
ftr-314	870	5	a	a	DET
ftr-314	870	6	business	business	NOUN
ftr-314	870	7	owner	owner	NOUN
ftr-314	870	8	takes	take	VERB
ftr-314	870	9	a	a	DET
ftr-314	870	10	two	two	NUM
ftr-314	870	11	-	-	PUNCT
ftr-314	870	12	week	week	NOUN
ftr-314	870	13	vacation	vacation	NOUN
ftr-314	870	14	in	in	ADP
ftr-314	870	15	hawaii	hawaii	PROPN
ftr-314	870	16	and	and	CCONJ
ftr-314	870	17	then	then	ADV
ftr-314	870	18	submits	submit	VERB
ftr-314	870	19	these	these	DET
ftr-314	870	20	personal	personal	ADJ
ftr-314	870	21	expenses	expense	NOUN
ftr-314	870	22	for	for	ADP
ftr-314	870	23	reimbursement	reimbursement	NOUN
ftr-314	870	24	to	to	ADP
ftr-314	870	25	the	the	DET
ftr-314	870	26	plan	plan	NOUN
ftr-314	870	27	administrator	administrator	NOUN
ftr-314	870	28	.	.	PUNCT
ftr-314	871	1	if	if	SCONJ
ftr-314	871	2	the	the	DET
ftr-314	871	3	plan	plan	NOUN
ftr-314	871	4	administrator	administrator	NOUN
ftr-314	871	5	receives	receive	VERB
ftr-314	871	6	no	no	DET
ftr-314	871	7	verification	verification	NOUN
ftr-314	871	8	that	that	PRON
ftr-314	871	9	such	such	DET
ftr-314	871	10	a	a	DET
ftr-314	871	11	trip	trip	NOUN
ftr-314	871	12	was	be	AUX
ftr-314	871	13	business	business	NOUN
ftr-314	871	14	related	relate	VERB
ftr-314	871	15	but	but	CCONJ
ftr-314	871	16	,	,	PUNCT
ftr-314	871	17	nevertheless	nevertheless	ADV
ftr-314	871	18	,	,	PUNCT
ftr-314	871	19	reimburses	reimburse	VERB
ftr-314	871	20	these	these	DET
ftr-314	871	21	expenses	expense	NOUN
ftr-314	871	22	from	from	ADP
ftr-314	871	23	the	the	DET
ftr-314	871	24	plan	plan	NOUN
ftr-314	871	25	,	,	PUNCT
ftr-314	871	26	the	the	DET
ftr-314	871	27	code	code	NOUN
ftr-314	871	28	attaches	attach	VERB
ftr-314	871	29	no	no	DET
ftr-314	871	30	third	third	ADJ
ftr-314	871	31	-	-	PUNCT
ftr-314	871	32	party	party	NOUN
ftr-314	871	33	culpability	culpability	NOUN
ftr-314	871	34	to	to	ADP
ftr-314	871	35	the	the	DET
ftr-314	871	36	plan	plan	NOUN
ftr-314	871	37	administrator	administrator	NOUN
ftr-314	871	38	’s	’s	PART
ftr-314	871	39	actions	action	NOUN
ftr-314	871	40	.	.	PUNCT
ftr-314	872	1	congress	congress	PROPN
ftr-314	872	2	must	must	AUX
ftr-314	872	3	reform	reform	VERB
ftr-314	872	4	the	the	DET
ftr-314	872	5	code	code	NOUN
ftr-314	872	6	and	and	CCONJ
ftr-314	872	7	“	"	PUNCT
ftr-314	872	8	deputize	deputize	VERB
ftr-314	872	9	”	"	PUNCT
ftr-314	872	10	plan	plan	NOUN
ftr-314	872	11	administrators	administrator	NOUN
ftr-314	872	12	to	to	PART
ftr-314	872	13	be	be	AUX
ftr-314	872	14	plan	plan	NOUN
ftr-314	872	15	enforcers	enforcer	NOUN
ftr-314	872	16	.	.	PUNCT
ftr-314	873	1	in	in	ADP
ftr-314	873	2	those	those	DET
ftr-314	873	3	instances	instance	NOUN
ftr-314	873	4	when	when	SCONJ
ftr-314	873	5	plan	plan	VERB
ftr-314	873	6	participants	participant	NOUN
ftr-314	873	7	submit	submit	VERB
ftr-314	873	8	expenses	expense	NOUN
ftr-314	873	9	that	that	SCONJ
ftr-314	873	10	a	a	DET
ftr-314	873	11	plan	plan	NOUN
ftr-314	873	12	administrator	administrator	NOUN
ftr-314	873	13	knows	know	VERB
ftr-314	873	14	or	or	CCONJ
ftr-314	873	15	should	should	AUX
ftr-314	873	16	have	have	AUX
ftr-314	873	17	known	know	VERB
ftr-314	873	18	were	be	AUX
ftr-314	873	19	personal	personal	ADJ
ftr-314	873	20	in	in	ADP
ftr-314	873	21	nature	nature	NOUN
ftr-314	873	22	and	and	CCONJ
ftr-314	873	23	permits	permit	VERB
ftr-314	873	24	them	they	PRON
ftr-314	873	25	to	to	PART
ftr-314	873	26	be	be	AUX
ftr-314	873	27	reimbursed	reimburse	VERB
ftr-314	873	28	,	,	PUNCT
ftr-314	873	29	the	the	DET
ftr-314	873	30	plan	plan	NOUN
ftr-314	873	31	administrator	administrator	NOUN
ftr-314	873	32	should	should	AUX
ftr-314	873	33	be	be	AUX
ftr-314	873	34	penalized	penalize	VERB
ftr-314	873	35	.	.	PUNCT
ftr-314	874	1	the	the	DET
ftr-314	874	2	penalty	penalty	NOUN
ftr-314	874	3	should	should	AUX
ftr-314	874	4	be	be	AUX
ftr-314	874	5	equal	equal	ADJ
ftr-314	874	6	to	to	ADP
ftr-314	874	7	a	a	DET
ftr-314	874	8	percentage	percentage	NOUN
ftr-314	874	9	(	(	PUNCT
ftr-314	874	10	say	say	INTJ
ftr-314	874	11	,	,	PUNCT
ftr-314	874	12	ten	ten	NUM
ftr-314	874	13	percent	percent	NOUN
ftr-314	874	14	)	)	PUNCT
ftr-314	874	15	of	of	ADP
ftr-314	874	16	the	the	DET
ftr-314	874	17	reimbursed	reimburse	VERB
ftr-314	874	18	personal	personal	ADJ
ftr-314	874	19	expense	expense	NOUN
ftr-314	874	20	.	.	PUNCT
ftr-314	875	1	to	to	PART
ftr-314	875	2	illustrate	illustrate	VERB
ftr-314	875	3	,	,	PUNCT
ftr-314	875	4	if	if	SCONJ
ftr-314	875	5	the	the	DET
ftr-314	875	6	hawaiian	hawaiian	ADJ
ftr-314	875	7	trip	trip	NOUN
ftr-314	875	8	described	describe	VERB
ftr-314	875	9	in	in	ADP
ftr-314	875	10	the	the	DET
ftr-314	875	11	prior	prior	ADJ
ftr-314	875	12	paragraph	paragraph	NOUN
ftr-314	875	13	cost	cost	VERB
ftr-314	875	14	$	$	SYM
ftr-314	875	15	10,000	10,000	NUM
ftr-314	875	16	,	,	PUNCT
ftr-314	875	17	the	the	DET
ftr-314	875	18	corresponding	corresponding	ADJ
ftr-314	875	19	penalty	penalty	NOUN
ftr-314	875	20	should	should	AUX
ftr-314	875	21	be	be	AUX
ftr-314	875	22	$	$	SYM
ftr-314	875	23	1,000	1,000	NUM
ftr-314	875	24	(	(	PUNCT
ftr-314	875	25	i.e.	i.e.	X
ftr-314	875	26	,	,	PUNCT
ftr-314	875	27	$	$	SYM
ftr-314	875	28	10,000	10,000	NUM
ftr-314	875	29	x	x	SYM
ftr-314	875	30	.10	.10	NUM
ftr-314	875	31	)	)	PUNCT
ftr-314	875	32	.	.	PUNCT
ftr-314	876	1	correlating	correlate	VERB
ftr-314	876	2	the	the	DET
ftr-314	876	3	amount	amount	NOUN
ftr-314	876	4	of	of	ADP
ftr-314	876	5	the	the	DET
ftr-314	876	6	penalty	penalty	NOUN
ftr-314	876	7	146	146	NUM
ftr-314	876	8	.	.	PUNCT
ftr-314	877	1	irs	irs	PROPN
ftr-314	877	2	agents	agent	NOUN
ftr-314	877	3	are	be	AUX
ftr-314	877	4	specifically	specifically	ADV
ftr-314	877	5	instructed	instruct	VERB
ftr-314	877	6	to	to	PART
ftr-314	877	7	look	look	VERB
ftr-314	877	8	for	for	ADP
ftr-314	877	9	“	"	PUNCT
ftr-314	877	10	large	large	ADJ
ftr-314	877	11	,	,	PUNCT
ftr-314	877	12	unusual	unusual	ADJ
ftr-314	877	13	,	,	PUNCT
ftr-314	877	14	or	or	CCONJ
ftr-314	877	15	questionable	questionable	ADJ
ftr-314	877	16	items	item	NOUN
ftr-314	877	17	.	.	PUNCT
ftr-314	877	18	”	"	PUNCT
ftr-314	878	1	irs	irs	PROPN
ftr-314	878	2	,	,	PUNCT
ftr-314	878	3	internal	internal	ADJ
ftr-314	878	4	revenue	revenue	NOUN
ftr-314	878	5	manual	manual	NOUN
ftr-314	878	6	:	:	PUNCT
ftr-314	878	7	audit	audit	NOUN
ftr-314	878	8	¶	¶	PROPN
ftr-314	878	9	4.90.8.2	4.90.8.2	PROPN
ftr-314	878	10	(	(	PUNCT
ftr-314	878	11	2012	2012	NUM
ftr-314	878	12	)	)	PUNCT
ftr-314	878	13	,	,	PUNCT
ftr-314	878	14	http://www.irs.gov/irm/part4/irm_04-090-008.html	http://www.irs.gov/irm/part4/irm_04-090-008.html	PRON
ftr-314	878	15	(	(	PUNCT
ftr-314	878	16	last	last	ADV
ftr-314	878	17	visited	visit	VERB
ftr-314	878	18	september	september	PROPN
ftr-314	878	19	20	20	NUM
ftr-314	878	20	,	,	PUNCT
ftr-314	878	21	2013	2013	NUM
ftr-314	878	22	)	)	PUNCT
ftr-314	878	23	.	.	PUNCT
ftr-314	879	1	147	147	NUM
ftr-314	879	2	.	.	PUNCT
ftr-314	879	3	i.r.c	i.r.c	NOUN
ftr-314	879	4	.	.	PUNCT
ftr-314	880	1	§	§	PROPN
ftr-314	880	2	6694(a	6694(a	PROPN
ftr-314	880	3	)	)	PUNCT
ftr-314	880	4	.	.	PUNCT
ftr-314	881	1	148	148	NUM
ftr-314	881	2	.	.	PUNCT
ftr-314	882	1	see	see	VERB
ftr-314	882	2	31	31	NUM
ftr-314	882	3	c.f.r	c.f.r	NOUN
ftr-314	882	4	.	.	PUNCT
ftr-314	883	1	§	§	PROPN
ftr-314	883	2	10.50	10.50	NUM
ftr-314	883	3	(	(	PUNCT
ftr-314	883	4	2012	2012	NUM
ftr-314	883	5	)	)	PUNCT
ftr-314	883	6	(	(	PUNCT
ftr-314	883	7	detailing	detail	VERB
ftr-314	883	8	sanctions	sanction	NOUN
ftr-314	883	9	applicable	applicable	ADJ
ftr-314	883	10	to	to	ADP
ftr-314	883	11	attorneys	attorney	NOUN
ftr-314	883	12	,	,	PUNCT
ftr-314	883	13	certified	certify	VERB
ftr-314	883	14	public	public	ADJ
ftr-314	883	15	accountants	accountant	NOUN
ftr-314	883	16	,	,	PUNCT
ftr-314	883	17	enrolled	enrol	VERB
ftr-314	883	18	agents	agent	NOUN
ftr-314	883	19	,	,	PUNCT
ftr-314	883	20	and	and	CCONJ
ftr-314	883	21	other	other	ADJ
ftr-314	883	22	persons	person	NOUN
ftr-314	883	23	who	who	PRON
ftr-314	883	24	represent	represent	VERB
ftr-314	883	25	taxpayers	taxpayer	NOUN
ftr-314	883	26	before	before	ADP
ftr-314	883	27	the	the	DET
ftr-314	883	28	irs	irs	PROPN
ftr-314	883	29	and	and	CCONJ
ftr-314	883	30	who	who	PRON
ftr-314	883	31	fail	fail	VERB
ftr-314	883	32	to	to	PART
ftr-314	883	33	adhere	adhere	VERB
ftr-314	883	34	to	to	ADP
ftr-314	883	35	proscribed	proscribe	VERB
ftr-314	883	36	ethical	ethical	ADJ
ftr-314	883	37	standards	standard	NOUN
ftr-314	883	38	)	)	PUNCT
ftr-314	883	39	.	.	PUNCT
ftr-314	884	1	149	149	NUM
ftr-314	884	2	.	.	PUNCT
ftr-314	884	3	i.r.c	i.r.c	NOUN
ftr-314	884	4	.	.	PUNCT
ftr-314	885	1	§	§	PROPN
ftr-314	885	2	6695a	6695a	NUM
ftr-314	885	3	;	;	PUNCT
ftr-314	885	4	31	31	NUM
ftr-314	885	5	c.f.r	c.f.r	NOUN
ftr-314	885	6	.	.	PUNCT
ftr-314	886	1	§	§	PROPN
ftr-314	886	2	10.50(b	10.50(b	PROPN
ftr-314	886	3	)	)	PUNCT
ftr-314	886	4	(	(	PUNCT
ftr-314	886	5	2012	2012	NUM
ftr-314	886	6	)	)	PUNCT
ftr-314	886	7	.	.	PUNCT
ftr-314	887	1	458	458	NUM
ftr-314	887	2	florida	florida	PROPN
ftr-314	887	3	tax	tax	NOUN
ftr-314	887	4	review	review	NOUN
ftr-314	887	5	[	[	X
ftr-314	887	6	vol	vol	NOUN
ftr-314	887	7	.	.	PUNCT
ftr-314	887	8	14:10	14:10	NUM
ftr-314	887	9	to	to	ADP
ftr-314	887	10	the	the	DET
ftr-314	887	11	size	size	NOUN
ftr-314	887	12	of	of	ADP
ftr-314	887	13	the	the	DET
ftr-314	887	14	claimed	claim	VERB
ftr-314	887	15	business	business	NOUN
ftr-314	887	16	reimbursement	reimbursement	NOUN
ftr-314	887	17	amount	amount	NOUN
ftr-314	887	18	makes	make	VERB
ftr-314	887	19	sense	sense	NOUN
ftr-314	887	20	:	:	PUNCT
ftr-314	887	21	the	the	PRON
ftr-314	887	22	larger	large	ADJ
ftr-314	887	23	the	the	DET
ftr-314	887	24	claim	claim	NOUN
ftr-314	887	25	,	,	PUNCT
ftr-314	887	26	the	the	DET
ftr-314	887	27	more	more	ADV
ftr-314	887	28	circumspect	circumspect	ADJ
ftr-314	887	29	the	the	DET
ftr-314	887	30	plan	plan	NOUN
ftr-314	887	31	administrator	administrator	NOUN
ftr-314	887	32	should	should	AUX
ftr-314	887	33	be	be	AUX
ftr-314	887	34	in	in	ADP
ftr-314	887	35	evaluating	evaluate	VERB
ftr-314	887	36	the	the	DET
ftr-314	887	37	legitimacy	legitimacy	NOUN
ftr-314	887	38	of	of	ADP
ftr-314	887	39	the	the	DET
ftr-314	887	40	submitted	submit	VERB
ftr-314	887	41	expense	expense	NOUN
ftr-314	887	42	amount	amount	NOUN
ftr-314	887	43	.	.	PUNCT
ftr-314	888	1	aside	aside	ADV
ftr-314	888	2	from	from	ADP
ftr-314	888	3	plan	plan	PROPN
ftr-314	888	4	administrators	administrator	NOUN
ftr-314	888	5	,	,	PUNCT
ftr-314	888	6	taxpayers	taxpayer	NOUN
ftr-314	888	7	,	,	PUNCT
ftr-314	888	8	also	also	ADV
ftr-314	888	9	,	,	PUNCT
ftr-314	888	10	must	must	AUX
ftr-314	888	11	be	be	AUX
ftr-314	888	12	held	hold	VERB
ftr-314	888	13	accountable	accountable	ADJ
ftr-314	888	14	for	for	ADP
ftr-314	888	15	accurately	accurately	ADV
ftr-314	888	16	report	report	VERB
ftr-314	888	17	the	the	DET
ftr-314	888	18	business	business	NOUN
ftr-314	888	19	nature	nature	NOUN
ftr-314	888	20	of	of	ADP
ftr-314	888	21	their	their	PRON
ftr-314	888	22	automobile	automobile	NOUN
ftr-314	888	23	expenses	expense	NOUN
ftr-314	888	24	.	.	PUNCT
ftr-314	889	1	if	if	SCONJ
ftr-314	889	2	taxpayers	taxpayer	NOUN
ftr-314	889	3	have	have	VERB
ftr-314	889	4	little	little	ADJ
ftr-314	889	5	or	or	CCONJ
ftr-314	889	6	no	no	PRON
ftr-314	889	7	downside	downside	ADJ
ftr-314	889	8	risk	risk	NOUN
ftr-314	889	9	to	to	ADP
ftr-314	889	10	mischaracterizing	mischaracterize	VERB
ftr-314	889	11	such	such	ADJ
ftr-314	889	12	expenses	expense	NOUN
ftr-314	889	13	,	,	PUNCT
ftr-314	889	14	there	there	PRON
ftr-314	889	15	is	be	VERB
ftr-314	889	16	every	every	DET
ftr-314	889	17	reason	reason	NOUN
ftr-314	889	18	to	to	PART
ftr-314	889	19	expect	expect	VERB
ftr-314	889	20	that	that	SCONJ
ftr-314	889	21	taxpayers	taxpayer	NOUN
ftr-314	889	22	’	'	PUNCT
ftr-314	889	23	mischaracterization	mischaracterization	NOUN
ftr-314	889	24	practices	practice	NOUN
ftr-314	889	25	will	will	AUX
ftr-314	889	26	continue	continue	VERB
ftr-314	889	27	unabated	unabated	ADJ
ftr-314	889	28	.	.	PUNCT
ftr-314	890	1	congress	congress	PROPN
ftr-314	890	2	should	should	AUX
ftr-314	890	3	,	,	PUNCT
ftr-314	890	4	therefore	therefore	ADV
ftr-314	890	5	,	,	PUNCT
ftr-314	890	6	resurrect	resurrect	VERB
ftr-314	890	7	its	its	PRON
ftr-314	890	8	prior	prior	ADJ
ftr-314	890	9	strict	strict	ADJ
ftr-314	890	10	liability	liability	NOUN
ftr-314	890	11	negligence	negligence	NOUN
ftr-314	890	12	penalty	penalty	NOUN
ftr-314	890	13	for	for	ADP
ftr-314	890	14	taxpayers	taxpayer	NOUN
ftr-314	890	15	who	who	PRON
ftr-314	890	16	fail	fail	VERB
ftr-314	890	17	to	to	PART
ftr-314	890	18	substantiate	substantiate	VERB
ftr-314	890	19	the	the	DET
ftr-314	890	20	business	business	NOUN
ftr-314	890	21	nature	nature	NOUN
ftr-314	890	22	of	of	ADP
ftr-314	890	23	their	their	PRON
ftr-314	890	24	automobile	automobile	NOUN
ftr-314	890	25	expenses.150	expenses.150	NOUN
ftr-314	890	26	imposing	impose	VERB
ftr-314	890	27	a	a	DET
ftr-314	890	28	strict	strict	ADJ
ftr-314	890	29	liability	liability	NOUN
ftr-314	890	30	penalty	penalty	NOUN
ftr-314	890	31	for	for	ADP
ftr-314	890	32	automobile	automobile	NOUN
ftr-314	890	33	expense	expense	NOUN
ftr-314	890	34	mischaracterizations	mischaracterization	NOUN
ftr-314	890	35	would	would	AUX
ftr-314	890	36	have	have	VERB
ftr-314	890	37	two	two	NUM
ftr-314	890	38	salutary	salutary	ADJ
ftr-314	890	39	effects	effect	NOUN
ftr-314	890	40	.	.	PUNCT
ftr-314	891	1	first	first	ADV
ftr-314	891	2	,	,	PUNCT
ftr-314	891	3	it	it	PRON
ftr-314	891	4	would	would	AUX
ftr-314	891	5	send	send	VERB
ftr-314	891	6	a	a	DET
ftr-314	891	7	message	message	NOUN
ftr-314	891	8	to	to	ADP
ftr-314	891	9	the	the	DET
ftr-314	891	10	general	general	ADJ
ftr-314	891	11	public	public	NOUN
ftr-314	891	12	that	that	SCONJ
ftr-314	891	13	congress	congress	PROPN
ftr-314	891	14	has	have	VERB
ftr-314	891	15	no	no	DET
ftr-314	891	16	tolerance	tolerance	NOUN
ftr-314	891	17	for	for	ADP
ftr-314	891	18	those	those	DET
ftr-314	891	19	taxpayers	taxpayer	NOUN
ftr-314	891	20	who	who	PRON
ftr-314	891	21	want	want	VERB
ftr-314	891	22	to	to	PART
ftr-314	891	23	put	put	VERB
ftr-314	891	24	their	their	PRON
ftr-314	891	25	financial	financial	ADJ
ftr-314	891	26	interests	interest	NOUN
ftr-314	891	27	ahead	ahead	ADV
ftr-314	891	28	of	of	ADP
ftr-314	891	29	those	those	PRON
ftr-314	891	30	of	of	ADP
ftr-314	891	31	the	the	DET
ftr-314	891	32	general	general	ADJ
ftr-314	891	33	public	public	NOUN
ftr-314	891	34	.	.	PUNCT
ftr-314	892	1	taxpayers	taxpayer	NOUN
ftr-314	892	2	must	must	AUX
ftr-314	892	3	stand	stand	VERB
ftr-314	892	4	ready	ready	ADJ
ftr-314	892	5	to	to	PART
ftr-314	892	6	present	present	VERB
ftr-314	892	7	credible	credible	ADJ
ftr-314	892	8	evidence	evidence	NOUN
ftr-314	892	9	regarding	regard	VERB
ftr-314	892	10	the	the	DET
ftr-314	892	11	business	business	NOUN
ftr-314	892	12	nature	nature	NOUN
ftr-314	892	13	of	of	ADP
ftr-314	892	14	their	their	PRON
ftr-314	892	15	automobile	automobile	NOUN
ftr-314	892	16	expenses	expense	NOUN
ftr-314	892	17	or	or	CCONJ
ftr-314	892	18	risk	risk	NOUN
ftr-314	892	19	being	be	AUX
ftr-314	892	20	penalized	penalize	VERB
ftr-314	892	21	.	.	PUNCT
ftr-314	892	22	period	period	NOUN
ftr-314	892	23	.	.	PUNCT
ftr-314	893	1	this	this	PRON
ftr-314	893	2	would	would	AUX
ftr-314	893	3	be	be	AUX
ftr-314	893	4	another	another	DET
ftr-314	893	5	way	way	NOUN
ftr-314	893	6	of	of	ADP
ftr-314	893	7	congress	congress	PROPN
ftr-314	893	8	saying	say	VERB
ftr-314	893	9	that	that	SCONJ
ftr-314	893	10	it	it	PRON
ftr-314	893	11	does	do	AUX
ftr-314	893	12	not	not	PART
ftr-314	893	13	want	want	VERB
ftr-314	893	14	to	to	PART
ftr-314	893	15	subsidize	subsidize	VERB
ftr-314	893	16	the	the	DET
ftr-314	893	17	purchasing	purchase	VERB
ftr-314	893	18	power	power	NOUN
ftr-314	893	19	of	of	ADP
ftr-314	893	20	those	those	DET
ftr-314	893	21	taxpayers	taxpayer	NOUN
ftr-314	893	22	who	who	PRON
ftr-314	893	23	are	be	AUX
ftr-314	893	24	business	business	NOUN
ftr-314	893	25	owners	owner	NOUN
ftr-314	893	26	,	,	PUNCT
ftr-314	893	27	professionals	professional	NOUN
ftr-314	893	28	,	,	PUNCT
ftr-314	893	29	and	and	CCONJ
ftr-314	893	30	part	part	NOUN
ftr-314	893	31	of	of	ADP
ftr-314	893	32	upper	upper	ADJ
ftr-314	893	33	management	management	NOUN
ftr-314	893	34	who	who	PRON
ftr-314	893	35	currently	currently	ADV
ftr-314	893	36	exploit	exploit	VERB
ftr-314	893	37	the	the	DET
ftr-314	893	38	mischaracterizations	mischaracterization	NOUN
ftr-314	893	39	of	of	ADP
ftr-314	893	40	their	their	PRON
ftr-314	893	41	automobile	automobile	NOUN
ftr-314	893	42	expenses	expense	NOUN
ftr-314	893	43	(	(	PUNCT
ftr-314	893	44	and	and	CCONJ
ftr-314	893	45	the	the	DET
ftr-314	893	46	receipt	receipt	NOUN
ftr-314	893	47	of	of	ADP
ftr-314	893	48	other	other	ADJ
ftr-314	893	49	fringe	fringe	NOUN
ftr-314	893	50	benefits	benefit	NOUN
ftr-314	893	51	)	)	PUNCT
ftr-314	893	52	at	at	ADP
ftr-314	893	53	the	the	DET
ftr-314	893	54	expense	expense	NOUN
ftr-314	893	55	of	of	ADP
ftr-314	893	56	compliant	compliant	ADJ
ftr-314	893	57	taxpayers	taxpayer	NOUN
ftr-314	893	58	.	.	PUNCT
ftr-314	894	1	second	second	ADJ
ftr-314	894	2	,	,	PUNCT
ftr-314	894	3	a	a	DET
ftr-314	894	4	strict	strict	ADJ
ftr-314	894	5	liability	liability	NOUN
ftr-314	894	6	penalty	penalty	NOUN
ftr-314	894	7	would	would	AUX
ftr-314	894	8	give	give	VERB
ftr-314	894	9	the	the	DET
ftr-314	894	10	irs	irs	PROPN
ftr-314	894	11	the	the	DET
ftr-314	894	12	upper	upper	ADJ
ftr-314	894	13	hand	hand	NOUN
ftr-314	894	14	during	during	ADP
ftr-314	894	15	audits	audits	NOUN
ftr-314	894	16	.	.	PUNCT
ftr-314	895	1	if	if	SCONJ
ftr-314	895	2	taxpayers	taxpayer	NOUN
ftr-314	895	3	failed	fail	VERB
ftr-314	895	4	to	to	PART
ftr-314	895	5	produce	produce	VERB
ftr-314	895	6	substantiation	substantiation	NOUN
ftr-314	895	7	of	of	ADP
ftr-314	895	8	their	their	PRON
ftr-314	895	9	business	business	NOUN
ftr-314	895	10	automobile	automobile	NOUN
ftr-314	895	11	expenses	expense	NOUN
ftr-314	895	12	(	(	PUNCT
ftr-314	895	13	i.e.	i.e.	X
ftr-314	895	14	,	,	PUNCT
ftr-314	895	15	a	a	DET
ftr-314	895	16	“	"	PUNCT
ftr-314	895	17	paper	paper	NOUN
ftr-314	895	18	trail	trail	NOUN
ftr-314	895	19	”	"	PUNCT
ftr-314	895	20	)	)	PUNCT
ftr-314	895	21	,	,	PUNCT
ftr-314	895	22	then	then	ADV
ftr-314	895	23	the	the	DET
ftr-314	895	24	audit	audit	NOUN
ftr-314	895	25	process	process	NOUN
ftr-314	895	26	would	would	AUX
ftr-314	895	27	reach	reach	VERB
ftr-314	895	28	a	a	DET
ftr-314	895	29	quick	quick	ADJ
ftr-314	895	30	conclusion	conclusion	NOUN
ftr-314	895	31	.	.	PUNCT
ftr-314	896	1	the	the	DET
ftr-314	896	2	irs	irs	PROPN
ftr-314	896	3	would	would	AUX
ftr-314	896	4	no	no	ADV
ftr-314	896	5	longer	long	ADV
ftr-314	896	6	have	have	VERB
ftr-314	896	7	to	to	PART
ftr-314	896	8	pour	pour	VERB
ftr-314	896	9	further	further	ADJ
ftr-314	896	10	resources	resource	NOUN
ftr-314	896	11	into	into	ADP
ftr-314	896	12	demonstrating	demonstrate	VERB
ftr-314	896	13	that	that	SCONJ
ftr-314	896	14	taxpayers	taxpayer	NOUN
ftr-314	896	15	were	be	AUX
ftr-314	896	16	negligent	negligent	ADJ
ftr-314	896	17	or	or	CCONJ
ftr-314	896	18	reckless	reckless	ADJ
ftr-314	896	19	.	.	PUNCT
ftr-314	897	1	moreover	moreover	ADV
ftr-314	897	2	,	,	PUNCT
ftr-314	897	3	imposition	imposition	NOUN
ftr-314	897	4	of	of	ADP
ftr-314	897	5	this	this	DET
ftr-314	897	6	proposed	propose	VERB
ftr-314	897	7	strictpenalty	strictpenalty	NOUN
ftr-314	897	8	would	would	AUX
ftr-314	897	9	deprive	deprive	VERB
ftr-314	897	10	taxpayers	taxpayer	NOUN
ftr-314	897	11	of	of	ADP
ftr-314	897	12	a	a	DET
ftr-314	897	13	key	key	ADJ
ftr-314	897	14	bargaining	bargaining	NOUN
ftr-314	897	15	chip	chip	NOUN
ftr-314	897	16	(	(	PUNCT
ftr-314	897	17	i.e.	i.e.	X
ftr-314	897	18	,	,	PUNCT
ftr-314	897	19	a	a	DET
ftr-314	897	20	quick	quick	ADJ
ftr-314	897	21	settlement	settlement	NOUN
ftr-314	897	22	in	in	ADP
ftr-314	897	23	return	return	NOUN
ftr-314	897	24	for	for	ADP
ftr-314	897	25	a	a	DET
ftr-314	897	26	penalty	penalty	NOUN
ftr-314	897	27	reduction	reduction	NOUN
ftr-314	897	28	)	)	PUNCT
ftr-314	897	29	.	.	PUNCT
ftr-314	898	1	d.	d.	PROPN
ftr-314	898	2	capitalize	capitalize	VERB
ftr-314	898	3	upon	upon	SCONJ
ftr-314	898	4	technological	technological	ADJ
ftr-314	898	5	changes	change	NOUN
ftr-314	898	6	it	it	PRON
ftr-314	898	7	is	be	AUX
ftr-314	898	8	a	a	DET
ftr-314	898	9	vast	vast	ADJ
ftr-314	898	10	understatement	understatement	NOUN
ftr-314	898	11	to	to	PART
ftr-314	898	12	say	say	VERB
ftr-314	898	13	that	that	SCONJ
ftr-314	898	14	over	over	ADP
ftr-314	898	15	the	the	DET
ftr-314	898	16	past	past	ADJ
ftr-314	898	17	quarter	quarter	NOUN
ftr-314	898	18	century	century	NOUN
ftr-314	898	19	technology	technology	NOUN
ftr-314	898	20	has	have	AUX
ftr-314	898	21	changed	change	VERB
ftr-314	898	22	at	at	ADP
ftr-314	898	23	a	a	DET
ftr-314	898	24	lightning	lightning	NOUN
ftr-314	898	25	pace	pace	NOUN
ftr-314	898	26	.	.	PUNCT
ftr-314	899	1	in	in	ADP
ftr-314	899	2	particular	particular	ADJ
ftr-314	899	3	,	,	PUNCT
ftr-314	899	4	computers	computer	NOUN
ftr-314	899	5	have	have	AUX
ftr-314	899	6	become	become	VERB
ftr-314	899	7	faster	fast	ADJ
ftr-314	899	8	,	,	PUNCT
ftr-314	899	9	lighter	light	ADJ
ftr-314	899	10	,	,	PUNCT
ftr-314	899	11	and	and	CCONJ
ftr-314	899	12	more	more	ADV
ftr-314	899	13	efficient	efficient	ADJ
ftr-314	899	14	.	.	PUNCT
ftr-314	900	1	furthermore	furthermore	ADV
ftr-314	900	2	,	,	PUNCT
ftr-314	900	3	internet	internet	NOUN
ftr-314	900	4	usage	usage	NOUN
ftr-314	900	5	has	have	AUX
ftr-314	900	6	blossomed	blossom	VERB
ftr-314	900	7	into	into	ADP
ftr-314	900	8	a	a	DET
ftr-314	900	9	staple	staple	NOUN
ftr-314	900	10	of	of	ADP
ftr-314	900	11	most	most	ADJ
ftr-314	900	12	taxpayers	taxpayer	NOUN
ftr-314	900	13	’	'	PUNCT
ftr-314	900	14	lives	live	VERB
ftr-314	900	15	.	.	PUNCT
ftr-314	901	1	it	it	PRON
ftr-314	901	2	is	be	AUX
ftr-314	901	3	not	not	PART
ftr-314	901	4	a	a	DET
ftr-314	901	5	stretch	stretch	NOUN
ftr-314	901	6	to	to	PART
ftr-314	901	7	say	say	VERB
ftr-314	901	8	that	that	SCONJ
ftr-314	901	9	feats	feat	NOUN
ftr-314	901	10	of	of	ADP
ftr-314	901	11	technology	technology	NOUN
ftr-314	901	12	,	,	PUNCT
ftr-314	901	13	which	which	PRON
ftr-314	901	14	were	be	AUX
ftr-314	901	15	unimaginable	unimaginable	ADJ
ftr-314	901	16	just	just	ADV
ftr-314	901	17	a	a	DET
ftr-314	901	18	decade	decade	NOUN
ftr-314	901	19	or	or	CCONJ
ftr-314	901	20	two	two	NUM
ftr-314	901	21	ago	ago	ADV
ftr-314	901	22	(	(	PUNCT
ftr-314	901	23	e.g.	e.g.	ADV
ftr-314	901	24	,	,	PUNCT
ftr-314	901	25	an	an	DET
ftr-314	901	26	electronic	electronic	ADJ
ftr-314	901	27	device	device	NOUN
ftr-314	901	28	that	that	PRON
ftr-314	901	29	provides	provide	VERB
ftr-314	901	30	real	real	ADJ
ftr-314	901	31	-	-	PUNCT
ftr-314	901	32	time	time	NOUN
ftr-314	901	33	destination	destination	NOUN
ftr-314	901	34	instructions	instruction	NOUN
ftr-314	901	35	and	and	CCONJ
ftr-314	901	36	traffic	traffic	NOUN
ftr-314	901	37	reports	report	NOUN
ftr-314	901	38	)	)	PUNCT
ftr-314	901	39	have	have	AUX
ftr-314	901	40	quickly	quickly	ADV
ftr-314	901	41	become	become	AUX
ftr-314	901	42	woven	weave	VERB
ftr-314	901	43	into	into	ADP
ftr-314	901	44	the	the	DET
ftr-314	901	45	fabric	fabric	NOUN
ftr-314	901	46	of	of	ADP
ftr-314	901	47	our	our	PRON
ftr-314	901	48	society	society	NOUN
ftr-314	901	49	.	.	PUNCT
ftr-314	902	1	such	such	ADJ
ftr-314	902	2	technological	technological	ADJ
ftr-314	902	3	advancement	advancement	NOUN
ftr-314	902	4	provides	provide	VERB
ftr-314	902	5	the	the	DET
ftr-314	902	6	setting	setting	NOUN
ftr-314	902	7	for	for	SCONJ
ftr-314	902	8	congress	congress	PROPN
ftr-314	902	9	to	to	PART
ftr-314	902	10	revisit	revisit	VERB
ftr-314	902	11	the	the	DET
ftr-314	902	12	substantiation	substantiation	NOUN
ftr-314	902	13	requirement	requirement	NOUN
ftr-314	902	14	it	it	PRON
ftr-314	902	15	instituted	institute	VERB
ftr-314	902	16	in	in	ADP
ftr-314	902	17	1984	1984	NUM
ftr-314	902	18	and	and	CCONJ
ftr-314	902	19	then	then	ADV
ftr-314	902	20	150	150	NUM
ftr-314	902	21	.	.	PUNCT
ftr-314	903	1	pub	pub	NOUN
ftr-314	903	2	.	.	PUNCT
ftr-314	904	1	l.	l.	PROPN
ftr-314	904	2	no	no	INTJ
ftr-314	904	3	.	.	PROPN
ftr-314	905	1	98	98	NUM
ftr-314	905	2	-	-	SYM
ftr-314	905	3	369	369	NUM
ftr-314	905	4	,	,	PUNCT
ftr-314	905	5	§	§	NOUN
ftr-314	905	6	179(b)(3	179(b)(3	NUM
ftr-314	905	7	)	)	PUNCT
ftr-314	905	8	,	,	PUNCT
ftr-314	905	9	98	98	NUM
ftr-314	905	10	stat	stat	NOUN
ftr-314	905	11	.	.	PUNCT
ftr-314	906	1	464	464	NUM
ftr-314	906	2	(	(	PUNCT
ftr-314	906	3	1984	1984	NUM
ftr-314	906	4	)	)	PUNCT
ftr-314	906	5	.	.	PUNCT
ftr-314	907	1	2013	2013	NUM
ftr-314	907	2	]	]	PUNCT
ftr-314	907	3	the	the	DET
ftr-314	907	4	internal	internal	PROPN
ftr-314	907	5	revenue	revenue	NOUN
ftr-314	907	6	code	code	NOUN
ftr-314	907	7	and	and	CCONJ
ftr-314	907	8	automobiles	automobile	VERB
ftr-314	907	9	459	459	NUM
ftr-314	907	10	retroactively	retroactively	ADV
ftr-314	907	11	repealed	repeal	VERB
ftr-314	907	12	.	.	PUNCT
ftr-314	908	1	in	in	ADP
ftr-314	908	2	1984	1984	NUM
ftr-314	908	3	,	,	PUNCT
ftr-314	908	4	congress	congress	PROPN
ftr-314	908	5	passed	pass	VERB
ftr-314	908	6	legislation	legislation	NOUN
ftr-314	908	7	that	that	PRON
ftr-314	908	8	would	would	AUX
ftr-314	908	9	have	have	AUX
ftr-314	908	10	required	require	VERB
ftr-314	908	11	taxpayers	taxpayer	NOUN
ftr-314	908	12	to	to	PART
ftr-314	908	13	maintain	maintain	VERB
ftr-314	908	14	a	a	DET
ftr-314	908	15	contemporaneous	contemporaneous	ADJ
ftr-314	908	16	travel	travel	NOUN
ftr-314	908	17	log	log	NOUN
ftr-314	908	18	documenting	document	VERB
ftr-314	908	19	the	the	DET
ftr-314	908	20	business	business	NOUN
ftr-314	908	21	miles	mile	NOUN
ftr-314	908	22	that	that	SCONJ
ftr-314	908	23	a	a	DET
ftr-314	908	24	taxpayer	taxpayer	NOUN
ftr-314	908	25	traveled.151	traveled.151	NOUN
ftr-314	908	26	this	this	DET
ftr-314	908	27	legislation	legislation	NOUN
ftr-314	908	28	gave	give	VERB
ftr-314	908	29	rise	rise	NOUN
ftr-314	908	30	to	to	ADP
ftr-314	908	31	a	a	DET
ftr-314	908	32	popular	popular	ADJ
ftr-314	908	33	uproar	uproar	NOUN
ftr-314	908	34	leading	lead	VERB
ftr-314	908	35	to	to	ADP
ftr-314	908	36	the	the	DET
ftr-314	908	37	retroactive	retroactive	ADJ
ftr-314	908	38	repeal	repeal	NOUN
ftr-314	908	39	of	of	ADP
ftr-314	908	40	this	this	DET
ftr-314	908	41	legislation.152	legislation.152	PROPN
ftr-314	908	42	in	in	ADP
ftr-314	908	43	its	its	PRON
ftr-314	908	44	place	place	NOUN
ftr-314	908	45	,	,	PUNCT
ftr-314	908	46	congress	congress	PROPN
ftr-314	908	47	left	leave	VERB
ftr-314	908	48	intact	intact	ADJ
ftr-314	908	49	a	a	DET
ftr-314	908	50	requirement	requirement	NOUN
ftr-314	908	51	that	that	SCONJ
ftr-314	908	52	taxpayers	taxpayer	NOUN
ftr-314	908	53	must	must	AUX
ftr-314	908	54	be	be	AUX
ftr-314	908	55	able	able	ADJ
ftr-314	908	56	to	to	PART
ftr-314	908	57	substantiate	substantiate	VERB
ftr-314	908	58	the	the	DET
ftr-314	908	59	business	business	NOUN
ftr-314	908	60	miles	mile	NOUN
ftr-314	908	61	driven	drive	VERB
ftr-314	908	62	via	via	ADP
ftr-314	908	63	an	an	DET
ftr-314	908	64	account	account	NOUN
ftr-314	908	65	book	book	NOUN
ftr-314	908	66	,	,	PUNCT
ftr-314	908	67	diary	diary	NOUN
ftr-314	908	68	,	,	PUNCT
ftr-314	908	69	log	log	NOUN
ftr-314	908	70	,	,	PUNCT
ftr-314	908	71	expense	expense	NOUN
ftr-314	908	72	statement	statement	NOUN
ftr-314	908	73	,	,	PUNCT
ftr-314	908	74	or	or	CCONJ
ftr-314	908	75	trip	trip	NOUN
ftr-314	908	76	sheet,153	sheet,153	VERB
ftr-314	908	77	dropping	drop	VERB
ftr-314	908	78	the	the	DET
ftr-314	908	79	requirement	requirement	NOUN
ftr-314	908	80	that	that	SCONJ
ftr-314	908	81	such	such	ADJ
ftr-314	908	82	documentation	documentation	NOUN
ftr-314	908	83	be	be	AUX
ftr-314	908	84	recorded	record	VERB
ftr-314	908	85	contemporaneously	contemporaneously	ADV
ftr-314	908	86	with	with	ADP
ftr-314	908	87	the	the	DET
ftr-314	908	88	business	business	NOUN
ftr-314	908	89	travel	travel	NOUN
ftr-314	908	90	.	.	PUNCT
ftr-314	909	1	let	let	VERB
ftr-314	909	2	us	we	PRON
ftr-314	909	3	now	now	ADV
ftr-314	909	4	fast	fast	ADV
ftr-314	909	5	-	-	PUNCT
ftr-314	909	6	forward	forward	NOUN
ftr-314	909	7	to	to	ADP
ftr-314	909	8	the	the	DET
ftr-314	909	9	twenty	twenty	NUM
ftr-314	909	10	-	-	PUNCT
ftr-314	909	11	first	first	ADJ
ftr-314	909	12	century	century	NOUN
ftr-314	909	13	.	.	PUNCT
ftr-314	910	1	this	this	PRON
ftr-314	910	2	is	be	AUX
ftr-314	910	3	a	a	DET
ftr-314	910	4	time	time	NOUN
ftr-314	910	5	period	period	NOUN
ftr-314	910	6	during	during	ADP
ftr-314	910	7	which	which	PRON
ftr-314	910	8	smartphones	smartphone	NOUN
ftr-314	910	9	and	and	CCONJ
ftr-314	910	10	gps	gps	PROPN
ftr-314	910	11	systems	system	NOUN
ftr-314	910	12	have	have	AUX
ftr-314	910	13	become	become	VERB
ftr-314	910	14	commonplace	commonplace	ADJ
ftr-314	910	15	in	in	ADP
ftr-314	910	16	the	the	DET
ftr-314	910	17	business	business	NOUN
ftr-314	910	18	world	world	NOUN
ftr-314	910	19	.	.	PUNCT
ftr-314	911	1	with	with	ADP
ftr-314	911	2	the	the	DET
ftr-314	911	3	simple	simple	ADJ
ftr-314	911	4	touch	touch	NOUN
ftr-314	911	5	of	of	ADP
ftr-314	911	6	a	a	DET
ftr-314	911	7	button	button	NOUN
ftr-314	911	8	,	,	PUNCT
ftr-314	911	9	these	these	DET
ftr-314	911	10	devices	device	NOUN
ftr-314	911	11	enable	enable	VERB
ftr-314	911	12	taxpayers	taxpayer	NOUN
ftr-314	911	13	to	to	PART
ftr-314	911	14	readily	readily	ADV
ftr-314	911	15	track	track	VERB
ftr-314	911	16	miles	mile	NOUN
ftr-314	911	17	traveled	travel	VERB
ftr-314	911	18	with	with	ADP
ftr-314	911	19	pinpoint	pinpoint	NOUN
ftr-314	911	20	accuracy	accuracy	NOUN
ftr-314	911	21	in	in	ADP
ftr-314	911	22	ways	way	NOUN
ftr-314	911	23	that	that	PRON
ftr-314	911	24	were	be	AUX
ftr-314	911	25	unthinkable	unthinkable	ADJ
ftr-314	911	26	a	a	DET
ftr-314	911	27	decade	decade	NOUN
ftr-314	911	28	or	or	CCONJ
ftr-314	911	29	two	two	NUM
ftr-314	911	30	ago	ago	ADV
ftr-314	911	31	.	.	PUNCT
ftr-314	912	1	in	in	ADP
ftr-314	912	2	particular	particular	ADJ
ftr-314	912	3	,	,	PUNCT
ftr-314	912	4	taxpayers	taxpayer	NOUN
ftr-314	912	5	can	can	AUX
ftr-314	912	6	now	now	ADV
ftr-314	912	7	purchase	purchase	VERB
ftr-314	912	8	smartphone	smartphone	NOUN
ftr-314	912	9	applications	application	NOUN
ftr-314	912	10	that	that	PRON
ftr-314	912	11	record	record	VERB
ftr-314	912	12	when	when	SCONJ
ftr-314	912	13	a	a	DET
ftr-314	912	14	taxpayer	taxpayer	NOUN
ftr-314	912	15	starts	start	VERB
ftr-314	912	16	and	and	CCONJ
ftr-314	912	17	stops	stop	VERB
ftr-314	912	18	a	a	DET
ftr-314	912	19	trip	trip	NOUN
ftr-314	912	20	and	and	CCONJ
ftr-314	912	21	can	can	AUX
ftr-314	912	22	tag	tag	VERB
ftr-314	912	23	such	such	DET
ftr-314	912	24	a	a	DET
ftr-314	912	25	trip	trip	NOUN
ftr-314	912	26	with	with	ADP
ftr-314	912	27	a	a	DET
ftr-314	912	28	description	description	NOUN
ftr-314	912	29	.	.	PUNCT
ftr-314	913	1	gone	go	VERB
ftr-314	913	2	are	be	AUX
ftr-314	913	3	the	the	DET
ftr-314	913	4	days	day	NOUN
ftr-314	913	5	when	when	SCONJ
ftr-314	913	6	taxpayers	taxpayer	NOUN
ftr-314	913	7	would	would	AUX
ftr-314	913	8	have	have	VERB
ftr-314	913	9	to	to	PART
ftr-314	913	10	pull	pull	VERB
ftr-314	913	11	out	out	ADP
ftr-314	913	12	a	a	DET
ftr-314	913	13	log	log	NOUN
ftr-314	913	14	book	book	NOUN
ftr-314	913	15	,	,	PUNCT
ftr-314	913	16	review	review	VERB
ftr-314	913	17	their	their	PRON
ftr-314	913	18	mile	mile	NOUN
ftr-314	913	19	odometers	odometer	NOUN
ftr-314	913	20	,	,	PUNCT
ftr-314	913	21	and	and	CCONJ
ftr-314	913	22	then	then	ADV
ftr-314	913	23	provide	provide	VERB
ftr-314	913	24	a	a	DET
ftr-314	913	25	written	write	VERB
ftr-314	913	26	description	description	NOUN
ftr-314	913	27	of	of	ADP
ftr-314	913	28	their	their	PRON
ftr-314	913	29	business	business	NOUN
ftr-314	913	30	trips	trip	NOUN
ftr-314	913	31	.	.	PUNCT
ftr-314	914	1	congress	congress	PROPN
ftr-314	914	2	should	should	AUX
ftr-314	914	3	capitalize	capitalize	VERB
ftr-314	914	4	upon	upon	SCONJ
ftr-314	914	5	the	the	DET
ftr-314	914	6	use	use	NOUN
ftr-314	914	7	of	of	ADP
ftr-314	914	8	this	this	DET
ftr-314	914	9	technology.154	technology.154	NOUN
ftr-314	914	10	accordingly	accordingly	ADV
ftr-314	914	11	,	,	PUNCT
ftr-314	914	12	it	it	PRON
ftr-314	914	13	should	should	AUX
ftr-314	914	14	reinstitute	reinstitute	VERB
ftr-314	914	15	its	its	PRON
ftr-314	914	16	1984	1984	NUM
ftr-314	914	17	requirement	requirement	NOUN
ftr-314	914	18	that	that	SCONJ
ftr-314	914	19	taxpayers	taxpayer	NOUN
ftr-314	914	20	document	document	VERB
ftr-314	914	21	their	their	PRON
ftr-314	914	22	business	business	NOUN
ftr-314	914	23	automobile	automobile	NOUN
ftr-314	914	24	miles	mile	NOUN
ftr-314	914	25	via	via	ADP
ftr-314	914	26	contemporaneous	contemporaneous	ADJ
ftr-314	914	27	electronic	electronic	ADJ
ftr-314	914	28	records	record	NOUN
ftr-314	914	29	.	.	PUNCT
ftr-314	915	1	using	use	VERB
ftr-314	915	2	available	available	ADJ
ftr-314	915	3	technology	technology	NOUN
ftr-314	915	4	,	,	PUNCT
ftr-314	915	5	taxpayers	taxpayer	NOUN
ftr-314	915	6	can	can	AUX
ftr-314	915	7	collect	collect	VERB
ftr-314	915	8	important	important	ADJ
ftr-314	915	9	information	information	NOUN
ftr-314	915	10	(	(	PUNCT
ftr-314	915	11	i.e.	i.e.	X
ftr-314	915	12	,	,	PUNCT
ftr-314	915	13	date	date	NOUN
ftr-314	915	14	of	of	ADP
ftr-314	915	15	travel	travel	NOUN
ftr-314	915	16	,	,	PUNCT
ftr-314	915	17	location	location	NOUN
ftr-314	915	18	to	to	PART
ftr-314	915	19	which	which	PRON
ftr-314	915	20	traveled	travel	VERB
ftr-314	915	21	,	,	PUNCT
ftr-314	915	22	and	and	CCONJ
ftr-314	915	23	exact	exact	ADJ
ftr-314	915	24	mileage	mileage	NOUN
ftr-314	915	25	between	between	ADP
ftr-314	915	26	locations	location	NOUN
ftr-314	915	27	)	)	PUNCT
ftr-314	915	28	,	,	PUNCT
ftr-314	915	29	organize	organize	VERB
ftr-314	915	30	it	it	PRON
ftr-314	915	31	,	,	PUNCT
ftr-314	915	32	and	and	CCONJ
ftr-314	915	33	readily	readily	ADV
ftr-314	915	34	transfer	transfer	VERB
ftr-314	915	35	it	it	PRON
ftr-314	915	36	to	to	ADP
ftr-314	915	37	their	their	PRON
ftr-314	915	38	tax	tax	NOUN
ftr-314	915	39	returns	return	NOUN
ftr-314	915	40	.	.	PUNCT
ftr-314	916	1	if	if	SCONJ
ftr-314	916	2	and	and	CCONJ
ftr-314	916	3	when	when	SCONJ
ftr-314	916	4	the	the	DET
ftr-314	916	5	submitted	submit	VERB
ftr-314	916	6	returns	return	NOUN
ftr-314	916	7	are	be	AUX
ftr-314	916	8	audited	audit	VERB
ftr-314	916	9	,	,	PUNCT
ftr-314	916	10	taxpayers	taxpayer	NOUN
ftr-314	916	11	can	can	AUX
ftr-314	916	12	present	present	VERB
ftr-314	916	13	this	this	DET
ftr-314	916	14	information	information	NOUN
ftr-314	916	15	to	to	ADP
ftr-314	916	16	the	the	DET
ftr-314	916	17	irs	irs	PROPN
ftr-314	916	18	auditor	auditor	NOUN
ftr-314	916	19	.	.	PUNCT
ftr-314	917	1	on	on	ADP
ftr-314	917	2	the	the	DET
ftr-314	917	3	web	web	NOUN
ftr-314	917	4	,	,	PUNCT
ftr-314	917	5	several	several	ADJ
ftr-314	917	6	existing	exist	VERB
ftr-314	917	7	companies	company	NOUN
ftr-314	917	8	currently	currently	ADV
ftr-314	917	9	advertise	advertise	VERB
ftr-314	917	10	apps	app	NOUN
ftr-314	917	11	that	that	PRON
ftr-314	917	12	permit	permit	VERB
ftr-314	917	13	users	user	NOUN
ftr-314	917	14	to	to	PART
ftr-314	917	15	track	track	VERB
ftr-314	917	16	business	business	NOUN
ftr-314	917	17	miles	mile	NOUN
ftr-314	917	18	for	for	ADP
ftr-314	917	19	business	business	NOUN
ftr-314	917	20	purposes.155	purposes.155	NOUN
ftr-314	917	21	to	to	PART
ftr-314	917	22	induce	induce	VERB
ftr-314	917	23	taxpayers	taxpayer	NOUN
ftr-314	917	24	to	to	PART
ftr-314	917	25	capitalize	capitalize	VERB
ftr-314	917	26	upon	upon	SCONJ
ftr-314	917	27	this	this	DET
ftr-314	917	28	technology	technology	NOUN
ftr-314	917	29	,	,	PUNCT
ftr-314	917	30	congress	congress	PROPN
ftr-314	917	31	might	might	AUX
ftr-314	917	32	also	also	ADV
ftr-314	917	33	consider	consider	VERB
ftr-314	917	34	offering	offer	VERB
ftr-314	917	35	a	a	DET
ftr-314	917	36	tax	tax	NOUN
ftr-314	917	37	credit	credit	NOUN
ftr-314	917	38	to	to	PART
ftr-314	917	39	offset	offset	VERB
ftr-314	917	40	all	all	PRON
ftr-314	917	41	or	or	CCONJ
ftr-314	917	42	a	a	DET
ftr-314	917	43	portion	portion	NOUN
ftr-314	917	44	of	of	ADP
ftr-314	917	45	the	the	DET
ftr-314	917	46	purchase	purchase	NOUN
ftr-314	917	47	price	price	NOUN
ftr-314	917	48	of	of	ADP
ftr-314	917	49	this	this	DET
ftr-314	917	50	technology	technology	NOUN
ftr-314	917	51	.	.	PUNCT
ftr-314	918	1	151	151	NUM
ftr-314	918	2	.	.	PUNCT
ftr-314	919	1	pub	pub	NOUN
ftr-314	919	2	.	.	PUNCT
ftr-314	920	1	l.	l.	PROPN
ftr-314	920	2	no	no	INTJ
ftr-314	920	3	.	.	PROPN
ftr-314	921	1	98	98	NUM
ftr-314	921	2	-	-	SYM
ftr-314	921	3	369	369	NUM
ftr-314	921	4	,	,	PUNCT
ftr-314	921	5	§	§	PROPN
ftr-314	921	6	179(b)(1	179(b)(1	NUM
ftr-314	921	7	)	)	PUNCT
ftr-314	921	8	,	,	PUNCT
ftr-314	921	9	98	98	NUM
ftr-314	921	10	stat	stat	NOUN
ftr-314	921	11	.	.	PUNCT
ftr-314	922	1	464	464	NUM
ftr-314	922	2	(	(	PUNCT
ftr-314	922	3	1984	1984	NUM
ftr-314	922	4	)	)	PUNCT
ftr-314	922	5	.	.	PUNCT
ftr-314	923	1	152	152	NUM
ftr-314	923	2	.	.	PUNCT
ftr-314	924	1	pub	pub	NOUN
ftr-314	924	2	.	.	PUNCT
ftr-314	925	1	l.	l.	PROPN
ftr-314	925	2	no	no	INTJ
ftr-314	925	3	.	.	PROPN
ftr-314	926	1	99	99	NUM
ftr-314	926	2	-	-	SYM
ftr-314	926	3	44	44	NUM
ftr-314	926	4	,	,	PUNCT
ftr-314	926	5	99	99	NUM
ftr-314	926	6	stat	stat	NOUN
ftr-314	926	7	.	.	PUNCT
ftr-314	927	1	77	77	NUM
ftr-314	927	2	(	(	PUNCT
ftr-314	927	3	1985	1985	NUM
ftr-314	927	4	)	)	PUNCT
ftr-314	927	5	.	.	PUNCT
ftr-314	928	1	153	153	NUM
ftr-314	928	2	.	.	PUNCT
ftr-314	929	1	see	see	VERB
ftr-314	929	2	supra	supra	PROPN
ftr-314	929	3	note	note	PROPN
ftr-314	929	4	82	82	NUM
ftr-314	929	5	.	.	PUNCT
ftr-314	929	6	154	154	NUM
ftr-314	929	7	.	.	PUNCT
ftr-314	930	1	see	see	VERB
ftr-314	930	2	generally	generally	ADV
ftr-314	930	3	jeremiah	jeremiah	PROPN
ftr-314	930	4	coder	coder	PROPN
ftr-314	930	5	,	,	PUNCT
ftr-314	930	6	securities	security	NOUN
ftr-314	930	7	basis	basis	NOUN
ftr-314	930	8	reporting	reporting	NOUN
ftr-314	930	9	may	may	AUX
ftr-314	930	10	signal	signal	VERB
ftr-314	930	11	more	more	ADJ
ftr-314	930	12	technology	technology	NOUN
ftr-314	930	13	in	in	ADP
ftr-314	930	14	tax	tax	NOUN
ftr-314	930	15	administration	administration	NOUN
ftr-314	930	16	,	,	PUNCT
ftr-314	930	17	2009	2009	NUM
ftr-314	930	18	tax	tax	NOUN
ftr-314	930	19	notes	note	NOUN
ftr-314	930	20	today	today	NOUN
ftr-314	930	21	25	25	NUM
ftr-314	930	22	-	-	SYM
ftr-314	930	23	4	4	NUM
ftr-314	930	24	(	(	PUNCT
ftr-314	930	25	discussing	discuss	VERB
ftr-314	930	26	how	how	SCONJ
ftr-314	930	27	technology	technology	NOUN
ftr-314	930	28	is	be	AUX
ftr-314	930	29	reshaping	reshape	VERB
ftr-314	930	30	the	the	DET
ftr-314	930	31	process	process	NOUN
ftr-314	930	32	of	of	ADP
ftr-314	930	33	tax	tax	NOUN
ftr-314	930	34	administration	administration	NOUN
ftr-314	930	35	)	)	PUNCT
ftr-314	930	36	.	.	PUNCT
ftr-314	931	1	155	155	NUM
ftr-314	931	2	.	.	PUNCT
ftr-314	931	3	see	see	VERB
ftr-314	931	4	,	,	PUNCT
ftr-314	931	5	e.g.	e.g.	ADV
ftr-314	931	6	,	,	PUNCT
ftr-314	931	7	taxbot	taxbot	NOUN
ftr-314	931	8	,	,	PUNCT
ftr-314	931	9	https://taxbot.com/z/2f14/	https://taxbot.com/z/2f14/	PROPN
ftr-314	931	10	(	(	PUNCT
ftr-314	931	11	last	last	ADJ
ftr-314	931	12	visited	visit	VERB
ftr-314	931	13	sep	sep	PROPN
ftr-314	931	14	.	.	PROPN
ftr-314	931	15	1	1	NUM
ftr-314	931	16	,	,	PUNCT
ftr-314	931	17	2013	2013	NUM
ftr-314	931	18	)	)	PUNCT
ftr-314	931	19	(	(	PUNCT
ftr-314	931	20	promoting	promote	VERB
ftr-314	931	21	its	its	PRON
ftr-314	931	22	ability	ability	NOUN
ftr-314	931	23	to	to	PART
ftr-314	931	24	track	track	VERB
ftr-314	931	25	business	business	NOUN
ftr-314	931	26	travel	travel	NOUN
ftr-314	931	27	expenses	expense	NOUN
ftr-314	931	28	)	)	PUNCT
ftr-314	931	29	;	;	PUNCT
ftr-314	931	30	zone	zone	PROPN
ftr-314	931	31	walker	walker	PROPN
ftr-314	931	32	llc	llc	PROPN
ftr-314	931	33	,	,	PUNCT
ftr-314	931	34	http://www.zonewalker.com/acar	http://www.zonewalker.com/acar	PROPN
ftr-314	931	35	(	(	PUNCT
ftr-314	931	36	last	last	ADV
ftr-314	931	37	visited	visit	VERB
ftr-314	931	38	sept	sept	PROPN
ftr-314	931	39	.	.	PROPN
ftr-314	931	40	1	1	NUM
ftr-314	931	41	,	,	PUNCT
ftr-314	931	42	2013	2013	NUM
ftr-314	931	43	)	)	PUNCT
ftr-314	931	44	(	(	PUNCT
ftr-314	931	45	same	same	ADJ
ftr-314	931	46	)	)	PUNCT
ftr-314	931	47	.	.	PUNCT
ftr-314	932	1	460	460	NUM
ftr-314	932	2	florida	florida	PROPN
ftr-314	932	3	tax	tax	NOUN
ftr-314	932	4	review	review	NOUN
ftr-314	932	5	[	[	X
ftr-314	932	6	vol	vol	NOUN
ftr-314	932	7	.	.	PUNCT
ftr-314	933	1	14:10	14:10	NUM
ftr-314	933	2	vi	vi	NOUN
ftr-314	933	3	.	.	PUNCT
ftr-314	933	4	conclusion	conclusion	NOUN
ftr-314	933	5	taxpayers	taxpayer	NOUN
ftr-314	933	6	’	’	PART
ftr-314	933	7	mischaracterizations	mischaracterization	NOUN
ftr-314	933	8	of	of	ADP
ftr-314	933	9	their	their	PRON
ftr-314	933	10	business	business	NOUN
ftr-314	933	11	automobile	automobile	NOUN
ftr-314	933	12	expenses	expense	NOUN
ftr-314	933	13	are	be	AUX
ftr-314	933	14	not	not	PART
ftr-314	933	15	limited	limit	VERB
ftr-314	933	16	to	to	ADP
ftr-314	933	17	one	one	NUM
ftr-314	933	18	or	or	CCONJ
ftr-314	933	19	two	two	NUM
ftr-314	933	20	renegade	renegade	NOUN
ftr-314	933	21	taxpayers	taxpayer	NOUN
ftr-314	933	22	.	.	PUNCT
ftr-314	934	1	to	to	ADP
ftr-314	934	2	the	the	DET
ftr-314	934	3	contrary	contrary	NOUN
ftr-314	934	4	,	,	PUNCT
ftr-314	934	5	this	this	DET
ftr-314	934	6	article	article	NOUN
ftr-314	934	7	demonstrates	demonstrate	VERB
ftr-314	934	8	such	such	ADJ
ftr-314	934	9	mischaracterizations	mischaracterization	NOUN
ftr-314	934	10	are	be	AUX
ftr-314	934	11	commonplace.156	commonplace.156	ADJ
ftr-314	934	12	further	far	ADV
ftr-314	934	13	,	,	PUNCT
ftr-314	934	14	this	this	DET
ftr-314	934	15	article	article	NOUN
ftr-314	934	16	illustrates	illustrate	VERB
ftr-314	934	17	that	that	SCONJ
ftr-314	934	18	taxpayer	taxpayer	NOUN
ftr-314	934	19	mischaracterizations	mischaracterization	NOUN
ftr-314	934	20	of	of	ADP
ftr-314	934	21	fringe	fringe	NOUN
ftr-314	934	22	benefits	benefit	NOUN
ftr-314	934	23	are	be	AUX
ftr-314	934	24	not	not	PART
ftr-314	934	25	confined	confine	VERB
ftr-314	934	26	to	to	ADP
ftr-314	934	27	the	the	DET
ftr-314	934	28	realm	realm	NOUN
ftr-314	934	29	of	of	ADP
ftr-314	934	30	automobiles	automobile	NOUN
ftr-314	934	31	.	.	PUNCT
ftr-314	935	1	rather	rather	ADV
ftr-314	935	2	,	,	PUNCT
ftr-314	935	3	taxpayer	taxpayer	NOUN
ftr-314	935	4	mischaracterizations	mischaracterization	NOUN
ftr-314	935	5	of	of	ADP
ftr-314	935	6	automobile	automobile	NOUN
ftr-314	935	7	usage	usage	NOUN
ftr-314	935	8	are	be	AUX
ftr-314	935	9	emblematic	emblematic	ADJ
ftr-314	935	10	of	of	ADP
ftr-314	935	11	a	a	DET
ftr-314	935	12	larger	large	ADJ
ftr-314	935	13	noncompliance	noncompliance	NOUN
ftr-314	935	14	problem	problem	NOUN
ftr-314	935	15	and	and	CCONJ
ftr-314	935	16	constitute	constitute	VERB
ftr-314	935	17	a	a	DET
ftr-314	935	18	useful	useful	ADJ
ftr-314	935	19	case	case	NOUN
ftr-314	935	20	study	study	NOUN
ftr-314	935	21	of	of	ADP
ftr-314	935	22	what	what	PRON
ftr-314	935	23	congress	congress	PROPN
ftr-314	935	24	should	should	AUX
ftr-314	935	25	do	do	AUX
ftr-314	935	26	to	to	PART
ftr-314	935	27	enhance	enhance	VERB
ftr-314	935	28	overall	overall	ADJ
ftr-314	935	29	taxpayer	taxpayer	NOUN
ftr-314	935	30	compliance	compliance	NOUN
ftr-314	935	31	.	.	PUNCT
ftr-314	936	1	the	the	DET
ftr-314	936	2	effects	effect	NOUN
ftr-314	936	3	of	of	ADP
ftr-314	936	4	taxpayer	taxpayer	NOUN
ftr-314	936	5	noncompliance	noncompliance	NOUN
ftr-314	936	6	are	be	AUX
ftr-314	936	7	far	far	ADV
ftr-314	936	8	-	-	PUNCT
ftr-314	936	9	reaching	reach	VERB
ftr-314	936	10	.	.	PUNCT
ftr-314	937	1	not	not	PART
ftr-314	937	2	only	only	ADV
ftr-314	937	3	does	do	AUX
ftr-314	937	4	it	it	PRON
ftr-314	937	5	erode	erode	VERB
ftr-314	937	6	the	the	DET
ftr-314	937	7	income	income	NOUN
ftr-314	937	8	tax	tax	NOUN
ftr-314	937	9	base	base	NOUN
ftr-314	937	10	,	,	PUNCT
ftr-314	937	11	it	it	PRON
ftr-314	937	12	severely	severely	ADV
ftr-314	937	13	distorts	distort	VERB
ftr-314	937	14	economic	economic	ADJ
ftr-314	937	15	choices	choice	NOUN
ftr-314	937	16	.	.	PUNCT
ftr-314	938	1	for	for	ADP
ftr-314	938	2	example	example	NOUN
ftr-314	938	3	,	,	PUNCT
ftr-314	938	4	in	in	ADP
ftr-314	938	5	the	the	DET
ftr-314	938	6	case	case	NOUN
ftr-314	938	7	of	of	ADP
ftr-314	938	8	taxpayers	taxpayer	NOUN
ftr-314	938	9	mischaracterizing	mischaracterize	VERB
ftr-314	938	10	the	the	DET
ftr-314	938	11	tax	tax	NOUN
ftr-314	938	12	treatment	treatment	NOUN
ftr-314	938	13	of	of	ADP
ftr-314	938	14	their	their	PRON
ftr-314	938	15	automobile	automobile	NOUN
ftr-314	938	16	expenses	expense	VERB
ftr-314	938	17	the	the	DET
ftr-314	938	18	economic	economic	ADJ
ftr-314	938	19	impact	impact	NOUN
ftr-314	938	20	is	be	AUX
ftr-314	938	21	seen	see	VERB
ftr-314	938	22	in	in	ADP
ftr-314	938	23	the	the	DET
ftr-314	938	24	form	form	NOUN
ftr-314	938	25	of	of	ADP
ftr-314	938	26	purchase	purchase	NOUN
ftr-314	938	27	price	price	NOUN
ftr-314	938	28	discounts	discount	NOUN
ftr-314	938	29	generally	generally	ADV
ftr-314	938	30	benefiting	benefit	VERB
ftr-314	938	31	high	high	ADJ
ftr-314	938	32	-	-	PUNCT
ftr-314	938	33	income	income	NOUN
ftr-314	938	34	taxpayers	taxpayer	NOUN
ftr-314	938	35	and	and	CCONJ
ftr-314	938	36	windfall	windfall	NOUN
ftr-314	938	37	profits	profit	NOUN
ftr-314	938	38	inuring	inure	VERB
ftr-314	938	39	to	to	ADP
ftr-314	938	40	the	the	DET
ftr-314	938	41	automobile	automobile	NOUN
ftr-314	938	42	and	and	CCONJ
ftr-314	938	43	oil	oil	NOUN
ftr-314	938	44	industries	industry	NOUN
ftr-314	938	45	.	.	PUNCT
ftr-314	939	1	there	there	PRON
ftr-314	939	2	is	be	VERB
ftr-314	939	3	a	a	DET
ftr-314	939	4	time	time	NOUN
ftr-314	939	5	-	-	PUNCT
ftr-314	939	6	honored	honor	VERB
ftr-314	939	7	adage	adage	NOUN
ftr-314	939	8	that	that	PRON
ftr-314	939	9	states	state	VERB
ftr-314	939	10	,	,	PUNCT
ftr-314	939	11	“	"	PUNCT
ftr-314	939	12	if	if	SCONJ
ftr-314	939	13	it	it	PRON
ftr-314	939	14	is	be	AUX
ftr-314	939	15	n’t	not	PART
ftr-314	939	16	broke	broke	ADJ
ftr-314	939	17	,	,	PUNCT
ftr-314	939	18	do	do	AUX
ftr-314	939	19	n’t	not	PART
ftr-314	939	20	fix	fix	VERB
ftr-314	939	21	it	it	PRON
ftr-314	939	22	.	.	PUNCT
ftr-314	939	23	”	"	PUNCT
ftr-314	940	1	when	when	SCONJ
ftr-314	940	2	it	it	PRON
ftr-314	940	3	comes	come	VERB
ftr-314	940	4	to	to	ADP
ftr-314	940	5	automobile	automobile	NOUN
ftr-314	940	6	expenses	expense	NOUN
ftr-314	940	7	and	and	CCONJ
ftr-314	940	8	the	the	DET
ftr-314	940	9	receipt	receipt	NOUN
ftr-314	940	10	of	of	ADP
ftr-314	940	11	other	other	ADJ
ftr-314	940	12	taxable	taxable	ADJ
ftr-314	940	13	fringe	fringe	NOUN
ftr-314	940	14	benefits	benefit	NOUN
ftr-314	940	15	,	,	PUNCT
ftr-314	940	16	however	however	ADV
ftr-314	940	17	,	,	PUNCT
ftr-314	940	18	the	the	DET
ftr-314	940	19	system	system	NOUN
ftr-314	940	20	is	be	AUX
ftr-314	940	21	in	in	ADP
ftr-314	940	22	dire	dire	ADJ
ftr-314	940	23	need	need	NOUN
ftr-314	940	24	of	of	ADP
ftr-314	940	25	repair	repair	NOUN
ftr-314	940	26	.	.	PUNCT
ftr-314	941	1	the	the	DET
ftr-314	941	2	good	good	PROPN
ftr-314	941	3	news	news	PROPN
ftr-314	941	4	is	be	AUX
ftr-314	941	5	that	that	SCONJ
ftr-314	941	6	this	this	PRON
ftr-314	941	7	is	be	AUX
ftr-314	941	8	not	not	PART
ftr-314	941	9	a	a	DET
ftr-314	941	10	problem	problem	NOUN
ftr-314	941	11	that	that	PRON
ftr-314	941	12	lacks	lack	VERB
ftr-314	941	13	a	a	DET
ftr-314	941	14	solution	solution	NOUN
ftr-314	941	15	.	.	PUNCT
ftr-314	942	1	there	there	PRON
ftr-314	942	2	are	be	VERB
ftr-314	942	3	several	several	ADJ
ftr-314	942	4	possible	possible	ADJ
ftr-314	942	5	reform	reform	NOUN
ftr-314	942	6	measures	measure	NOUN
ftr-314	942	7	congress	congress	PROPN
ftr-314	942	8	could	could	AUX
ftr-314	942	9	and	and	CCONJ
ftr-314	942	10	should	should	AUX
ftr-314	942	11	adopt	adopt	VERB
ftr-314	942	12	that	that	PRON
ftr-314	942	13	would	would	AUX
ftr-314	942	14	enhance	enhance	VERB
ftr-314	942	15	the	the	DET
ftr-314	942	16	code	code	NOUN
ftr-314	942	17	’s	’s	PART
ftr-314	942	18	integrity	integrity	NOUN
ftr-314	942	19	,	,	PUNCT
ftr-314	942	20	lessen	lessen	VERB
ftr-314	942	21	economic	economic	ADJ
ftr-314	942	22	distortions	distortion	NOUN
ftr-314	942	23	,	,	PUNCT
ftr-314	942	24	and	and	CCONJ
ftr-314	942	25	enable	enable	VERB
ftr-314	942	26	the	the	DET
ftr-314	942	27	irs	irs	PROPN
ftr-314	942	28	to	to	PART
ftr-314	942	29	perform	perform	VERB
ftr-314	942	30	its	its	PRON
ftr-314	942	31	oversight	oversight	NOUN
ftr-314	942	32	mission	mission	NOUN
ftr-314	942	33	more	more	ADV
ftr-314	942	34	prudently	prudently	ADV
ftr-314	942	35	and	and	CCONJ
ftr-314	942	36	proficiently	proficiently	ADV
ftr-314	942	37	.	.	PUNCT
ftr-314	943	1	156	156	NUM
ftr-314	943	2	.	.	PUNCT
ftr-314	944	1	see	see	VERB
ftr-314	944	2	supra	supra	PROPN
ftr-314	944	3	note	note	PROPN
ftr-314	944	4	3	3	NUM
ftr-314	944	5	.	.	PUNCT
ftr-314	944	6	florida	florida	PROPN
ftr-314	944	7	tax	tax	PROPN
ftr-314	944	8	review	review	PROPN
ftr-314	944	9	volume	volume	NOUN
ftr-314	944	10	14	14	NUM
ftr-314	944	11	2013	2013	NUM
ftr-314	944	12	number	number	NOUN
ftr-314	944	13	10	10	NUM
ftr-314	944	14	a	a	DET
ftr-314	944	15	case	case	NOUN
ftr-314	944	16	study	study	NOUN
ftr-314	944	17	of	of	ADP
ftr-314	944	18	taxpayer	taxpayer	NOUN
ftr-314	944	19	noncompliance	noncompliance	NOUN
ftr-314	944	20	by	by	ADP
ftr-314	944	21	james	james	PROPN
ftr-314	944	22	alm0f	alm0f	PROPN
ftr-314	944	23	*	*	PROPN
ftr-314	944	24	jay	jay	PROPN
ftr-314	944	25	a.	a.	PROPN
ftr-314	944	26	soled1f	soled1f	PROPN
ftr-314	944	27	*	*	PROPN
ftr-314	944	28	*	*	PUNCT
ftr-314	944	29	over	over	ADP
ftr-314	944	30	the	the	DET
ftr-314	944	31	last	last	ADJ
ftr-314	944	32	decade	decade	NOUN
ftr-314	944	33	,	,	PUNCT
ftr-314	944	34	the	the	DET
ftr-314	944	35	tax	tax	NOUN
ftr-314	944	36	gap	gap	NOUN
ftr-314	944	37	—	—	PUNCT
ftr-314	944	38	the	the	DET
ftr-314	944	39	difference	difference	NOUN
ftr-314	944	40	between	between	ADP
ftr-314	944	41	what	what	PRON
ftr-314	944	42	taxpayers	taxpayer	NOUN
ftr-314	944	43	owe	owe	VERB
ftr-314	944	44	in	in	ADP
ftr-314	944	45	taxes	taxis	NOUN
ftr-314	944	46	and	and	CCONJ
ftr-314	944	47	what	what	PRON
ftr-314	944	48	they	they	PRON
ftr-314	944	49	actually	actually	ADV
ftr-314	944	50	pay	pay	VERB
ftr-314	944	51	—	—	PUNCT
ftr-314	944	52	has	have	AUX
ftr-314	944	53	remained	remain	VERB
ftr-314	944	54	significantly	significantly	ADV
ftr-314	944	55	large	large	ADJ
ftr-314	944	56	.	.	PUNCT
ftr-314	945	1	a	a	DET
ftr-314	945	2	contributory	contributory	NOUN
ftr-314	945	3	factor	factor	NOUN
ftr-314	945	4	to	to	ADP
ftr-314	945	5	the	the	DET
ftr-314	945	6	tax	tax	NOUN
ftr-314	945	7	gap	gap	NOUN
ftr-314	945	8	’s	’s	PART
ftr-314	945	9	size	size	NOUN
ftr-314	945	10	is	be	AUX
ftr-314	945	11	the	the	DET
ftr-314	945	12	fact	fact	NOUN
ftr-314	945	13	that	that	SCONJ
ftr-314	945	14	many	many	ADJ
ftr-314	945	15	taxpayers	taxpayer	NOUN
ftr-314	945	16	mischaracterize	mischaracterize	VERB
ftr-314	945	17	the	the	DET
ftr-314	945	18	tax	tax	NOUN
ftr-314	945	19	t	t	PROPN
ftr-314	945	20	...	...	PUNCT
ftr-314	945	21	i.	i.	NOUN
ftr-314	945	22	introduction	introduction	NOUN
ftr-314	945	23	many	many	ADJ
ftr-314	945	24	taxpayers	taxpayer	NOUN
ftr-314	945	25	deduct	deduct	VERB
ftr-314	945	26	all	all	PRON
ftr-314	945	27	or	or	CCONJ
ftr-314	945	28	a	a	DET
ftr-314	945	29	portion	portion	NOUN
ftr-314	945	30	of	of	ADP
ftr-314	945	31	their	their	PRON
ftr-314	945	32	automobile	automobile	NOUN
ftr-314	945	33	expenses	expense	NOUN
ftr-314	945	34	or	or	CCONJ
ftr-314	945	35	exclude	exclude	VERB
ftr-314	945	36	from	from	ADP
ftr-314	945	37	income	income	NOUN
ftr-314	945	38	travel	travel	NOUN
ftr-314	945	39	allowances	allowance	NOUN
ftr-314	945	40	and	and	CCONJ
ftr-314	945	41	reimbursements	reimbursement	NOUN
ftr-314	945	42	related	relate	VERB
ftr-314	945	43	to	to	ADP
ftr-314	945	44	the	the	DET
ftr-314	945	45	use	use	NOUN
ftr-314	945	46	of	of	ADP
ftr-314	945	47	their	their	PRON
ftr-314	945	48	automobiles	automobile	NOUN
ftr-314	945	49	.	.	PUNCT
ftr-314	946	1	when	when	SCONJ
ftr-314	946	2	incurred	incur	VERB
ftr-314	946	3	for	for	ADP
ftr-314	946	4	ordinary	ordinary	ADJ
ftr-314	946	5	and	and	CCONJ
ftr-314	946	6	necessary	necessary	ADJ
ftr-314	946	7	business	business	NOUN
ftr-314	946	8	reasons	reason	NOUN
ftr-314	946	9	,	,	PUNCT
ftr-314	946	10	such	such	ADJ
ftr-314	946	11	deductions	deduction	NOUN
ftr-314	946	12	and	and	CCONJ
ftr-314	946	13	ex	ex	NOUN
ftr-314	946	14	...	...	PUNCT
ftr-314	946	15	a	a	DET
ftr-314	946	16	de	de	X
ftr-314	946	17	minimis	minimis	NOUN
ftr-314	946	18	fringe	fringe	NOUN
ftr-314	946	19	benefit	benefit	NOUN
ftr-314	946	20	is	be	AUX
ftr-314	946	21	“	"	PUNCT
ftr-314	946	22	any	any	DET
ftr-314	946	23	property	property	NOUN
ftr-314	946	24	or	or	CCONJ
ftr-314	946	25	service	service	VERB
ftr-314	946	26	the	the	DET
ftr-314	946	27	value	value	NOUN
ftr-314	946	28	of	of	ADP
ftr-314	946	29	which	which	PRON
ftr-314	946	30	is	be	AUX
ftr-314	946	31	(	(	PUNCT
ftr-314	946	32	after	after	ADP
ftr-314	946	33	taking	take	VERB
ftr-314	946	34	into	into	ADP
ftr-314	946	35	account	account	NOUN
ftr-314	946	36	the	the	DET
ftr-314	946	37	frequency	frequency	NOUN
ftr-314	946	38	with	with	ADP
ftr-314	946	39	which	which	PRON
ftr-314	946	40	similar	similar	ADJ
ftr-314	946	41	fringes	fringe	NOUN
ftr-314	946	42	are	be	AUX
ftr-314	946	43	provided	provide	VERB
ftr-314	946	44	by	by	ADP
ftr-314	946	45	the	the	DET
ftr-314	946	46	employer	employer	NOUN
ftr-314	946	47	to	to	ADP
ftr-314	946	48	the	the	DET
ftr-314	946	49	employer	employer	NOUN
ftr-314	946	50	’s	’s	PART
ftr-314	946	51	employees	employee	NOUN
ftr-314	946	52	)	)	PUNCT
ftr-314	946	53	so	so	ADV
ftr-314	946	54	small	small	ADJ
ftr-314	946	55	as	as	SCONJ
ftr-314	946	56	to	to	PART
ftr-314	946	57	make	make	VERB
ftr-314	946	58	accounting	accounting	NOUN
ftr-314	946	59	for	for	ADP
ftr-314	946	60	it	it	PRON
ftr-314	946	61	unreasona	unreasona	NOUN
ftr-314	946	62	...	...	PUNCT