id	sid	tid	token	lemma	pos
ftr-334	1	1	florida	florida	PROPN
ftr-334	1	2	tax	tax	PROPN
ftr-334	1	3	review	review	NOUN
ftr-334	1	4	volume	volume	NOUN
ftr-334	1	5	12	12	NUM
ftr-334	1	6	2012	2012	NUM
ftr-334	1	7	number	number	NOUN
ftr-334	1	8	7	7	NUM
ftr-334	1	9	a	a	DET
ftr-334	1	10	new	new	ADJ
ftr-334	1	11	paradigm	paradigm	NOUN
ftr-334	1	12	for	for	ADP
ftr-334	1	13	irs	irs	PROPN
ftr-334	1	14	guidance	guidance	NOUN
ftr-334	1	15	:	:	PUNCT
ftr-334	1	16	ensuring	ensure	VERB
ftr-334	1	17	input	input	NOUN
ftr-334	1	18	and	and	CCONJ
ftr-334	1	19	enhancing	enhance	VERB
ftr-334	1	20	participation	participation	NOUN
ftr-334	1	21	by	by	ADP
ftr-334	1	22	leslie	leslie	PROPN
ftr-334	1	23	book	book	PROPN
ftr-334	1	24	i.	i.	PROPN
ftr-334	1	25	introduction	introduction	PROPN
ftr-334	1	26	..............................................	..............................................	PUNCT
ftr-334	1	27	518	518	NUM
ftr-334	1	28	h.	h.	PROPN
ftr-334	1	29	irs	irs	PROPN
ftr-334	1	30	:	:	PUNCT
ftr-334	2	1	more	more	ADJ
ftr-334	2	2	than	than	ADP
ftr-334	2	3	revenue	revenue	NOUN
ftr-334	2	4	collection	collection	NOUN
ftr-334	2	5	......................	......................	PUNCT
ftr-334	2	6	531	531	NUM
ftr-334	2	7	m.	m.	NOUN
ftr-334	2	8	organization	organization	NOUN
ftr-334	2	9	of	of	ADP
ftr-334	2	10	apa	apa	PROPN
ftr-334	2	11	concepts	concept	NOUN
ftr-334	2	12	and	and	CCONJ
ftr-334	2	13	irs	irs	PROPN
ftr-334	2	14	rulemaking	rulemake	VERB
ftr-334	2	15	..........	..........	PUNCT
ftr-334	2	16	535	535	NUM
ftr-334	2	17	a.	a.	NOUN
ftr-334	2	18	agency	agency	NOUN
ftr-334	2	19	rulemaking	rulemaking	NOUN
ftr-334	2	20	.................................	.................................	PUNCT
ftr-334	2	21	537	537	NUM
ftr-334	2	22	b.	b.	NOUN
ftr-334	2	23	notice	notice	NOUN
ftr-334	2	24	and	and	CCONJ
ftr-334	2	25	comment	comment	NOUN
ftr-334	2	26	rulemaking	rulemaking	NOUN
ftr-334	2	27	versus	versus	ADP
ftr-334	2	28	informal	informal	ADJ
ftr-334	2	29	rulemaking	rulemaking	NOUN
ftr-334	2	30	in	in	ADP
ftr-334	2	31	administrative	administrative	ADJ
ftr-334	2	32	law	law	NOUN
ftr-334	2	33	generally	generally	ADV
ftr-334	2	34	......	......	PUNCT
ftr-334	3	1	.....	.....	PUNCT
ftr-334	4	1	541	541	NUM
ftr-334	4	2	1	1	X
ftr-334	4	3	.	.	PUNCT
ftr-334	5	1	legislative	legislative	ADJ
ftr-334	5	2	rules	rule	NOUN
ftr-334	5	3	and	and	CCONJ
ftr-334	5	4	apa	apa	PROPN
ftr-334	5	5	notice	notice	NOUN
ftr-334	5	6	and	and	CCONJ
ftr-334	5	7	comment	comment	NOUN
ftr-334	5	8	requirements	requirement	NOUN
ftr-334	5	9	................................	................................	PUNCT
ftr-334	5	10	542	542	NUM
ftr-334	5	11	2	2	NUM
ftr-334	5	12	.	.	PUNCT
ftr-334	6	1	non	non	ADJ
ftr-334	6	2	-	-	ADJ
ftr-334	6	3	legislative	legislative	ADJ
ftr-334	6	4	rules	rule	NOUN
ftr-334	6	5	:	:	PUNCT
ftr-334	6	6	interpretive	interpretive	ADJ
ftr-334	6	7	rules	rule	NOUN
ftr-334	6	8	and	and	CCONJ
ftr-334	6	9	procedural	procedural	ADJ
ftr-334	6	10	rules	rule	NOUN
ftr-334	6	11	.....................................	.....................................	PUNCT
ftr-334	7	1	544	544	NUM
ftr-334	7	2	c.	c.	NOUN
ftr-334	7	3	irs	irs	PROPN
ftr-334	7	4	rulemaking	rulemaking	NOUN
ftr-334	7	5	and	and	CCONJ
ftr-334	7	6	guidance	guidance	NOUN
ftr-334	7	7	:	:	PUNCT
ftr-334	7	8	the	the	DET
ftr-334	7	9	tax	tax	NOUN
ftr-334	7	10	-	-	PUNCT
ftr-334	7	11	exceptionalism	exceptionalism	NOUN
ftr-334	7	12	approach	approach	NOUN
ftr-334	7	13	?	?	PUNCT
ftr-334	7	14	.......................................	.......................................	PUNCT
ftr-334	8	1	547	547	NUM
ftr-334	8	2	d.	d.	NOUN
ftr-334	8	3	the	the	DET
ftr-334	8	4	impact	impact	NOUN
ftr-334	8	5	of	of	ADP
ftr-334	8	6	tax	tax	NOUN
ftr-334	8	7	exceptionalism	exceptionalism	NOUN
ftr-334	8	8	on	on	ADP
ftr-334	8	9	public	public	ADJ
ftr-334	8	10	participation	participation	NOUN
ftr-334	8	11	....	....	PUNCT
ftr-334	9	1	551	551	NUM
ftr-334	9	2	iv	iv	NOUN
ftr-334	9	3	.	.	PUNCT
ftr-334	10	1	critique	critique	NOUN
ftr-334	10	2	of	of	ADP
ftr-334	10	3	the	the	DET
ftr-334	10	4	foundational	foundational	PROPN
ftr-334	10	5	apa	apa	PROPN
ftr-334	10	6	distinction	distinction	NOUN
ftr-334	10	7	between	between	ADP
ftr-334	10	8	"	"	PUNCT
ftr-334	10	9	legislative	legislative	ADJ
ftr-334	10	10	"	"	PUNCT
ftr-334	10	11	and	and	CCONJ
ftr-334	10	12	"	"	PUNCT
ftr-334	10	13	interpretive	interpretive	ADJ
ftr-334	10	14	"	"	PUNCT
ftr-334	10	15	regulations	regulation	NOUN
ftr-334	10	16	applied	apply	VERB
ftr-334	10	17	to	to	ADP
ftr-334	10	18	the	the	DET
ftr-334	10	19	irs	irs	PROPN
ftr-334	10	20	.........................................................	.........................................................	PUNCT
ftr-334	11	1	552	552	NUM
ftr-334	11	2	v.	v.	ADP
ftr-334	11	3	good	good	ADJ
ftr-334	11	4	guidance	guidance	NOUN
ftr-334	11	5	requires	require	VERB
ftr-334	11	6	a	a	DET
ftr-334	11	7	better	well	ADJ
ftr-334	11	8	balance	balance	NOUN
ftr-334	11	9	between	between	ADP
ftr-334	11	10	efficiency	efficiency	NOUN
ftr-334	11	11	and	and	CCONJ
ftr-334	11	12	participation	participation	NOUN
ftr-334	11	13	irrespective	irrespective	ADV
ftr-334	11	14	of	of	ADP
ftr-334	11	15	apa	apa	PROPN
ftr-334	11	16	classification	classification	NOUN
ftr-334	11	17	.......................................	.......................................	PUNCT
ftr-334	11	18	555	555	NUM
ftr-334	11	19	a.	a.	NOUN
ftr-334	11	20	moving	move	VERB
ftr-334	11	21	beyond	beyond	ADP
ftr-334	11	22	current	current	ADJ
ftr-334	11	23	apa	apa	PROPN
ftr-334	11	24	classification	classification	NOUN
ftr-334	11	25	.......	.......	PUNCT
ftr-334	11	26	.......	.......	PUNCT
ftr-334	12	1	555	555	NUM
ftr-334	12	2	*	*	PUNCT
ftr-334	12	3	professor	professor	NOUN
ftr-334	12	4	of	of	ADP
ftr-334	12	5	law	law	NOUN
ftr-334	12	6	and	and	CCONJ
ftr-334	12	7	director	director	NOUN
ftr-334	12	8	,	,	PUNCT
ftr-334	12	9	gaduate	gaduate	ADJ
ftr-334	12	10	tax	tax	NOUN
ftr-334	12	11	program	program	NOUN
ftr-334	12	12	,	,	PUNCT
ftr-334	12	13	villanova	villanova	PROPN
ftr-334	12	14	university	university	PROPN
ftr-334	12	15	school	school	NOUN
ftr-334	12	16	of	of	ADP
ftr-334	12	17	law	law	NOUN
ftr-334	12	18	.	.	PUNCT
ftr-334	13	1	i	i	PRON
ftr-334	13	2	am	be	AUX
ftr-334	13	3	especially	especially	ADV
ftr-334	13	4	grateful	grateful	ADJ
ftr-334	13	5	for	for	ADP
ftr-334	13	6	the	the	DET
ftr-334	13	7	dedicated	dedicated	ADJ
ftr-334	13	8	research	research	NOUN
ftr-334	13	9	assistance	assistance	NOUN
ftr-334	13	10	of	of	ADP
ftr-334	13	11	kristen	kristen	PROPN
ftr-334	13	12	allen	allen	PROPN
ftr-334	13	13	,	,	PUNCT
ftr-334	13	14	j.d	j.d	PROPN
ftr-334	13	15	.	.	PROPN
ftr-334	13	16	candidate	candidate	PROPN
ftr-334	13	17	,	,	PUNCT
ftr-334	13	18	2012	2012	NUM
ftr-334	13	19	,	,	PUNCT
ftr-334	13	20	villanova	villanova	PROPN
ftr-334	13	21	university	university	PROPN
ftr-334	13	22	school	school	NOUN
ftr-334	13	23	of	of	ADP
ftr-334	13	24	law	law	NOUN
ftr-334	13	25	.	.	PUNCT
ftr-334	14	1	i	i	PRON
ftr-334	14	2	received	receive	VERB
ftr-334	14	3	helpful	helpful	ADJ
ftr-334	14	4	comments	comment	NOUN
ftr-334	14	5	on	on	ADP
ftr-334	14	6	an	an	DET
ftr-334	14	7	early	early	ADJ
ftr-334	14	8	draft	draft	NOUN
ftr-334	14	9	of	of	ADP
ftr-334	14	10	this	this	DET
ftr-334	14	11	article	article	NOUN
ftr-334	14	12	at	at	ADP
ftr-334	14	13	the	the	DET
ftr-334	14	14	2011	2011	NUM
ftr-334	14	15	critical	critical	ADJ
ftr-334	14	16	tax	tax	NOUN
ftr-334	14	17	conference	conference	NOUN
ftr-334	14	18	at	at	ADP
ftr-334	14	19	the	the	DET
ftr-334	14	20	university	university	PROPN
ftr-334	14	21	of	of	ADP
ftr-334	14	22	santa	santa	PROPN
ftr-334	14	23	clara	clara	PROPN
ftr-334	14	24	school	school	PROPN
ftr-334	14	25	of	of	ADP
ftr-334	14	26	law	law	NOUN
ftr-334	14	27	,	,	PUNCT
ftr-334	14	28	as	as	ADV
ftr-334	14	29	well	well	ADV
ftr-334	14	30	as	as	ADP
ftr-334	14	31	helpful	helpful	ADJ
ftr-334	14	32	comments	comment	NOUN
ftr-334	14	33	regarding	regard	VERB
ftr-334	14	34	the	the	DET
ftr-334	14	35	taxpayer	taxpayer	NOUN
ftr-334	14	36	advocate	advocate	NOUN
ftr-334	14	37	service	service	NOUN
ftr-334	14	38	at	at	ADP
ftr-334	14	39	a	a	DET
ftr-334	14	40	presentation	presentation	NOUN
ftr-334	14	41	on	on	ADP
ftr-334	14	42	the	the	DET
ftr-334	14	43	role	role	NOUN
ftr-334	14	44	of	of	ADP
ftr-334	14	45	taxpayer	taxpayer	NOUN
ftr-334	14	46	ombuds	ombud	NOUN
ftr-334	14	47	'	'	PART
ftr-334	14	48	offices	office	NOUN
ftr-334	14	49	at	at	ADP
ftr-334	14	50	the	the	DET
ftr-334	14	51	albany	albany	PROPN
ftr-334	14	52	law	law	PROPN
ftr-334	14	53	school	school	NOUN
ftr-334	14	54	in	in	ADP
ftr-334	14	55	october	october	PROPN
ftr-334	14	56	of	of	ADP
ftr-334	14	57	2010	2010	NUM
ftr-334	14	58	.	.	PUNCT
ftr-334	15	1	1	1	NUM
ftr-334	15	2	am	be	AUX
ftr-334	15	3	also	also	ADV
ftr-334	15	4	appreciative	appreciative	ADJ
ftr-334	15	5	of	of	ADP
ftr-334	15	6	the	the	DET
ftr-334	15	7	comments	comment	NOUN
ftr-334	15	8	and	and	CCONJ
ftr-334	15	9	suggestions	suggestion	NOUN
ftr-334	15	10	of	of	ADP
ftr-334	15	11	bryan	bryan	PROPN
ftr-334	15	12	camp	camp	PROPN
ftr-334	15	13	,	,	PUNCT
ftr-334	15	14	keith	keith	PROPN
ftr-334	15	15	fogg	fogg	PROPN
ftr-334	15	16	,	,	PUNCT
ftr-334	15	17	dick	dick	PROPN
ftr-334	15	18	harvey	harvey	PROPN
ftr-334	15	19	,	,	PUNCT
ftr-334	15	20	nina	nina	PROPN
ftr-334	15	21	olson	olson	PROPN
ftr-334	15	22	,	,	PUNCT
ftr-334	15	23	eric	eric	PROPN
ftr-334	15	24	san	san	PROPN
ftr-334	15	25	juan	juan	PROPN
ftr-334	15	26	and	and	CCONJ
ftr-334	15	27	carlton	carlton	PROPN
ftr-334	15	28	smith	smith	PROPN
ftr-334	15	29	.	.	PUNCT
ftr-334	16	1	special	special	ADJ
ftr-334	16	2	thanks	thank	NOUN
ftr-334	16	3	to	to	ADP
ftr-334	16	4	bernard	bernard	PROPN
ftr-334	16	5	audet	audet	PROPN
ftr-334	16	6	for	for	ADP
ftr-334	16	7	reviewing	review	VERB
ftr-334	16	8	and	and	CCONJ
ftr-334	16	9	providing	provide	VERB
ftr-334	16	10	extensive	extensive	ADJ
ftr-334	16	11	comments	comment	NOUN
ftr-334	16	12	on	on	ADP
ftr-334	16	13	a	a	DET
ftr-334	16	14	later	later	ADJ
ftr-334	16	15	draft	draft	NOUN
ftr-334	16	16	.	.	PUNCT
ftr-334	17	1	i	i	PRON
ftr-334	17	2	am	be	AUX
ftr-334	17	3	grateful	grateful	ADJ
ftr-334	17	4	to	to	ADP
ftr-334	17	5	villanova	villanova	PROPN
ftr-334	17	6	university	university	PROPN
ftr-334	17	7	school	school	NOUN
ftr-334	17	8	of	of	ADP
ftr-334	17	9	law	law	NOUN
ftr-334	17	10	for	for	ADP
ftr-334	17	11	its	its	PRON
ftr-334	17	12	financial	financial	ADJ
ftr-334	17	13	support	support	NOUN
ftr-334	17	14	of	of	ADP
ftr-334	17	15	my	my	PRON
ftr-334	17	16	research	research	NOUN
ftr-334	17	17	.	.	PUNCT
ftr-334	18	1	i	i	PRON
ftr-334	18	2	dedicate	dedicate	VERB
ftr-334	18	3	the	the	DET
ftr-334	18	4	article	article	NOUN
ftr-334	18	5	to	to	ADP
ftr-334	18	6	valinda	valinda	PROPN
ftr-334	18	7	garcia	garcia	PROPN
ftr-334	18	8	latoff	latoff	PROPN
ftr-334	18	9	,	,	PUNCT
ftr-334	18	10	equal	equal	ADJ
ftr-334	18	11	part	part	NOUN
ftr-334	18	12	inspiration	inspiration	NOUN
ftr-334	18	13	and	and	CCONJ
ftr-334	18	14	distraction	distraction	NOUN
ftr-334	18	15	.	.	PUNCT
ftr-334	19	1	517	517	NUM
ftr-334	19	2	518	518	NUM
ftr-334	19	3	florida	florida	PROPN
ftr-334	19	4	tax	tax	NOUN
ftr-334	19	5	review	review	NOUN
ftr-334	19	6	[	[	X
ftr-334	19	7	vol	vol	NOUN
ftr-334	19	8	.	.	PUNCT
ftr-334	20	1	12:7	12:7	NUM
ftr-334	20	2	b.	b.	NOUN
ftr-334	20	3	applying	apply	VERB
ftr-334	20	4	the	the	DET
ftr-334	20	5	insight	insight	NOUN
ftr-334	20	6	ofprofessors	ofprofessor	NOUN
ftr-334	20	7	mantel	mantel	NOUN
ftr-334	20	8	and	and	CCONJ
ftr-334	20	9	johnson	johnson	NOUN
ftr-334	20	10	to	to	ADP
ftr-334	20	11	the	the	DET
ftr-334	20	12	irs	irs	PROPN
ftr-334	20	13	..	..	PUNCT
ftr-334	20	14	....................................	....................................	PUNCT
ftr-334	21	1	559	559	NUM
ftr-334	21	2	c.	c.	NOUN
ftr-334	21	3	how	how	SCONJ
ftr-334	21	4	the	the	DET
ftr-334	21	5	taxpayer	taxpayer	NOUN
ftr-334	21	6	advocate	advocate	NOUN
ftr-334	21	7	service	service	NOUN
ftr-334	21	8	and	and	CCONJ
ftr-334	21	9	clinics	clinic	NOUN
ftr-334	21	10	can	can	AUX
ftr-334	21	11	help	help	VERB
ftr-334	21	12	ensure	ensure	VERB
ftr-334	21	13	that	that	SCONJ
ftr-334	21	14	lower	low	ADJ
ftr-334	21	15	income	income	NOUN
ftr-334	21	16	taxpayers	taxpayer	NOUN
ftr-334	21	17	'	'	PART
ftr-334	21	18	interests	interest	NOUN
ftr-334	21	19	are	be	AUX
ftr-334	21	20	served	serve	VERB
ftr-334	21	21	in	in	ADP
ftr-334	21	22	the	the	DET
ftr-334	21	23	rulemaking	rulemaking	NOUN
ftr-334	21	24	process	process	NOUN
ftr-334	21	25	..............	..............	PUNCT
ftr-334	22	1	.....	.....	PUNCT
ftr-334	23	1	566	566	NUM
ftr-334	23	2	1	1	NUM
ftr-334	23	3	.	.	PUNCT
ftr-334	23	4	tas	ta	NOUN
ftr-334	23	5	.....................	.....................	PUNCT
ftr-334	23	6	..............	..............	PUNCT
ftr-334	24	1	570	570	NUM
ftr-334	24	2	a.	a.	NOUN
ftr-334	24	3	enhancing	enhance	VERB
ftr-334	24	4	the	the	DET
ftr-334	24	5	role	role	NOUN
ftr-334	24	6	of	of	ADP
ftr-334	24	7	the	the	DET
ftr-334	24	8	taxpayer	taxpayer	NOUN
ftr-334	24	9	advocate	advocate	NOUN
ftr-334	24	10	.................	.................	PUNCT
ftr-334	24	11	573	573	NUM
ftr-334	24	12	b.	b.	PROPN
ftr-334	24	13	subregulatory	subregulatory	ADJ
ftr-334	24	14	input	input	NOUN
ftr-334	24	15	from	from	ADP
ftr-334	24	16	tas	ta	NOUN
ftr-334	24	17	.......................	.......................	PROPN
ftr-334	24	18	576	576	NUM
ftr-334	24	19	2	2	NUM
ftr-334	24	20	.	.	PUNCT
ftr-334	24	21	clinics	clinic	NOUN
ftr-334	24	22	...........................	...........................	PUNCT
ftr-334	25	1	......	......	PUNCT
ftr-334	25	2	577	577	NUM
ftr-334	25	3	vi	vi	NOUN
ftr-334	25	4	.	.	PUNCT
ftr-334	25	5	conclusion	conclusion	NOUN
ftr-334	25	6	.............................................	.............................................	PUNCT
ftr-334	25	7	583	583	NUM
ftr-334	25	8	i.	i.	NOUN
ftr-334	25	9	introduction	introduction	PROPN
ftr-334	25	10	cathy	cathy	PROPN
ftr-334	25	11	is	be	AUX
ftr-334	25	12	a	a	DET
ftr-334	25	13	financially	financially	ADV
ftr-334	25	14	unsophisticated	unsophisticated	ADJ
ftr-334	25	15	homemaker	homemaker	NOUN
ftr-334	25	16	whose	whose	DET
ftr-334	25	17	husband	husband	NOUN
ftr-334	25	18	engaged	engage	VERB
ftr-334	25	19	in	in	ADP
ftr-334	25	20	medicare	medicare	PROPN
ftr-334	25	21	fraud	fraud	NOUN
ftr-334	25	22	in	in	ADP
ftr-334	25	23	1999	1999	NUM
ftr-334	25	24	,	,	PUNCT
ftr-334	25	25	for	for	ADP
ftr-334	25	26	which	which	PRON
ftr-334	25	27	he	he	PRON
ftr-334	25	28	was	be	AUX
ftr-334	25	29	imprisoned	imprison	VERB
ftr-334	25	30	the	the	DET
ftr-334	25	31	following	follow	VERB
ftr-334	25	32	year.1	year.1	PROPN
ftr-334	25	33	cathy	cathy	PROPN
ftr-334	25	34	had	have	VERB
ftr-334	25	35	no	no	DET
ftr-334	25	36	involvement	involvement	NOUN
ftr-334	25	37	in	in	ADP
ftr-334	25	38	the	the	DET
ftr-334	25	39	family	family	NOUN
ftr-334	25	40	's	's	PART
ftr-334	25	41	financial	financial	ADJ
ftr-334	25	42	dealings	dealing	NOUN
ftr-334	25	43	,	,	PUNCT
ftr-334	25	44	legal	legal	ADJ
ftr-334	25	45	or	or	CCONJ
ftr-334	25	46	otherwise	otherwise	ADV
ftr-334	25	47	,	,	PUNCT
ftr-334	25	48	and	and	CCONJ
ftr-334	25	49	was	be	AUX
ftr-334	25	50	completely	completely	ADV
ftr-334	25	51	unaware	unaware	ADJ
ftr-334	25	52	of	of	ADP
ftr-334	25	53	her	her	PRON
ftr-334	25	54	husband	husband	NOUN
ftr-334	25	55	's	's	PART
ftr-334	25	56	fraud	fraud	NOUN
ftr-334	25	57	.	.	PUNCT
ftr-334	26	1	as	as	ADP
ftr-334	26	2	a	a	DET
ftr-334	26	3	result	result	NOUN
ftr-334	26	4	of	of	ADP
ftr-334	26	5	the	the	DET
ftr-334	26	6	medicare	medicare	PROPN
ftr-334	26	7	fraud	fraud	PROPN
ftr-334	26	8	,	,	PUNCT
ftr-334	26	9	the	the	DET
ftr-334	26	10	couple	couple	NOUN
ftr-334	26	11	owed	owe	VERB
ftr-334	26	12	an	an	DET
ftr-334	26	13	additional	additional	ADJ
ftr-334	26	14	$	$	SYM
ftr-334	26	15	900,000	900,000	NUM
ftr-334	26	16	in	in	ADP
ftr-334	26	17	income	income	NOUN
ftr-334	26	18	taxes	taxis	NOUN
ftr-334	26	19	for	for	ADP
ftr-334	26	20	the	the	DET
ftr-334	26	21	1999	1999	NUM
ftr-334	26	22	taxable	taxable	ADJ
ftr-334	26	23	year	year	NOUN
ftr-334	26	24	,	,	PUNCT
ftr-334	26	25	which	which	PRON
ftr-334	26	26	the	the	DET
ftr-334	26	27	irs	irs	PROPN
ftr-334	26	28	attempted	attempt	VERB
ftr-334	26	29	to	to	PART
ftr-334	26	30	collect	collect	VERB
ftr-334	26	31	from	from	ADP
ftr-334	26	32	cathy	cathy	PROPN
ftr-334	26	33	and	and	CCONJ
ftr-334	26	34	her	her	PRON
ftr-334	26	35	husband	husband	NOUN
ftr-334	26	36	in	in	ADP
ftr-334	26	37	2003.2	2003.2	NUM
ftr-334	26	38	in	in	ADP
ftr-334	26	39	the	the	DET
ftr-334	26	40	collections	collection	NOUN
ftr-334	26	41	packet	packet	NOUN
ftr-334	26	42	issued	issue	VERB
ftr-334	26	43	to	to	ADP
ftr-334	26	44	cathy	cathy	PROPN
ftr-334	26	45	,	,	PUNCT
ftr-334	26	46	the	the	DET
ftr-334	26	47	irs	irs	PROPN
ftr-334	26	48	informed	inform	VERB
ftr-334	26	49	her	she	PRON
ftr-334	26	50	of	of	ADP
ftr-334	26	51	the	the	DET
ftr-334	26	52	availability	availability	NOUN
ftr-334	26	53	of	of	ADP
ftr-334	26	54	"	"	PUNCT
ftr-334	26	55	innocent	innocent	ADJ
ftr-334	26	56	spouse	spouse	NOUN
ftr-334	26	57	"	"	PUNCT
ftr-334	26	58	relief	relief	NOUN
ftr-334	26	59	,	,	PUNCT
ftr-334	26	60	whereby	whereby	SCONJ
ftr-334	26	61	a	a	DET
ftr-334	26	62	spouse	spouse	NOUN
ftr-334	26	63	may	may	AUX
ftr-334	26	64	be	be	AUX
ftr-334	26	65	relieved	relieve	VERB
ftr-334	26	66	from	from	ADP
ftr-334	26	67	joint	joint	ADJ
ftr-334	26	68	and	and	CCONJ
ftr-334	26	69	several	several	ADJ
ftr-334	26	70	liability	liability	NOUN
ftr-334	26	71	when	when	SCONJ
ftr-334	26	72	the	the	DET
ftr-334	26	73	spouse	spouse	NOUN
ftr-334	26	74	meets	meet	VERB
ftr-334	26	75	certain	certain	ADJ
ftr-334	26	76	requirements.3	requirements.3	PROPN
ftr-334	26	77	cathy	cathy	NOUN
ftr-334	26	78	,	,	PUNCT
ftr-334	26	79	however	however	ADV
ftr-334	26	80	,	,	PUNCT
ftr-334	26	81	declined	decline	VERB
ftr-334	26	82	to	to	PART
ftr-334	26	83	elect	elect	VERB
ftr-334	26	84	1	1	NUM
ftr-334	26	85	.	.	PUNCT
ftr-334	27	1	these	these	DET
ftr-334	27	2	introductory	introductory	ADJ
ftr-334	27	3	facts	fact	NOUN
ftr-334	27	4	are	be	AUX
ftr-334	27	5	based	base	VERB
ftr-334	27	6	on	on	ADP
ftr-334	27	7	the	the	DET
ftr-334	27	8	events	event	NOUN
ftr-334	27	9	of	of	ADP
ftr-334	27	10	lantz	lantz	PROPN
ftr-334	27	11	v.	v.	PROPN
ftr-334	27	12	commissioner	commissioner	PROPN
ftr-334	27	13	,	,	PUNCT
ftr-334	27	14	607	607	NUM
ftr-334	27	15	f.3d	f.3d	NUM
ftr-334	27	16	479	479	NUM
ftr-334	27	17	,	,	PUNCT
ftr-334	27	18	480	480	NUM
ftr-334	27	19	-	-	SYM
ftr-334	27	20	81	81	NUM
ftr-334	27	21	(	(	PUNCT
ftr-334	27	22	7th	7th	ADJ
ftr-334	27	23	cir	cir	NOUN
ftr-334	27	24	.	.	PUNCT
ftr-334	27	25	2010	2010	NUM
ftr-334	27	26	)	)	PUNCT
ftr-334	27	27	.	.	PUNCT
ftr-334	28	1	2	2	X
ftr-334	28	2	.	.	X
ftr-334	28	3	income	income	NOUN
ftr-334	28	4	earned	earn	VERB
ftr-334	28	5	from	from	ADP
ftr-334	28	6	illegal	illegal	ADJ
ftr-334	28	7	activities	activity	NOUN
ftr-334	28	8	is	be	AUX
ftr-334	28	9	taxable	taxable	ADJ
ftr-334	28	10	to	to	ADP
ftr-334	28	11	the	the	DET
ftr-334	28	12	same	same	ADJ
ftr-334	28	13	extent	extent	NOUN
ftr-334	28	14	as	as	ADP
ftr-334	28	15	legally	legally	ADV
ftr-334	28	16	derived	derive	VERB
ftr-334	28	17	income	income	NOUN
ftr-334	28	18	.	.	PUNCT
ftr-334	29	1	see	see	VERB
ftr-334	29	2	,	,	PUNCT
ftr-334	29	3	e.g.	e.g.	ADV
ftr-334	29	4	,	,	PUNCT
ftr-334	29	5	james	james	PROPN
ftr-334	29	6	v.	v.	PROPN
ftr-334	29	7	united	united	PROPN
ftr-334	29	8	states	states	PROPN
ftr-334	29	9	,	,	PUNCT
ftr-334	29	10	366	366	NUM
ftr-334	29	11	u.s	u.s	PROPN
ftr-334	29	12	.	.	PROPN
ftr-334	29	13	213	213	NUM
ftr-334	29	14	,	,	PUNCT
ftr-334	29	15	219	219	NUM
ftr-334	29	16	-	-	SYM
ftr-334	29	17	20	20	NUM
ftr-334	29	18	(	(	PUNCT
ftr-334	29	19	1961	1961	NUM
ftr-334	29	20	)	)	PUNCT
ftr-334	29	21	(	(	PUNCT
ftr-334	29	22	finding	find	VERB
ftr-334	29	23	income	income	NOUN
ftr-334	29	24	earned	earn	VERB
ftr-334	29	25	from	from	ADP
ftr-334	29	26	embezzlement	embezzlement	NOUN
ftr-334	29	27	activities	activity	NOUN
ftr-334	29	28	to	to	PART
ftr-334	29	29	be	be	AUX
ftr-334	29	30	taxable	taxable	ADJ
ftr-334	29	31	)	)	PUNCT
ftr-334	29	32	.	.	PUNCT
ftr-334	30	1	when	when	SCONJ
ftr-334	30	2	two	two	NUM
ftr-334	30	3	spouses	spouse	NOUN
ftr-334	30	4	file	file	VERB
ftr-334	30	5	a	a	DET
ftr-334	30	6	joint	joint	ADJ
ftr-334	30	7	federal	federal	ADJ
ftr-334	30	8	income	income	NOUN
ftr-334	30	9	tax	tax	NOUN
ftr-334	30	10	return	return	NOUN
ftr-334	30	11	,	,	PUNCT
ftr-334	30	12	the	the	DET
ftr-334	30	13	spouses	spouse	NOUN
ftr-334	30	14	are	be	AUX
ftr-334	30	15	jointly	jointly	ADV
ftr-334	30	16	and	and	CCONJ
ftr-334	30	17	severally	severally	ADV
ftr-334	30	18	liable	liable	ADJ
ftr-334	30	19	for	for	ADP
ftr-334	30	20	the	the	DET
ftr-334	30	21	amount	amount	NOUN
ftr-334	30	22	of	of	ADP
ftr-334	30	23	the	the	DET
ftr-334	30	24	tax	tax	NOUN
ftr-334	30	25	,	,	PUNCT
ftr-334	30	26	interest	interest	NOUN
ftr-334	30	27	,	,	PUNCT
ftr-334	30	28	and	and	CCONJ
ftr-334	30	29	penalties	penalty	NOUN
ftr-334	30	30	due	due	ADJ
ftr-334	30	31	in	in	ADP
ftr-334	30	32	exchange	exchange	NOUN
ftr-334	30	33	for	for	ADP
ftr-334	30	34	the	the	DET
ftr-334	30	35	privilege	privilege	NOUN
ftr-334	30	36	of	of	ADP
ftr-334	30	37	generally	generally	ADV
ftr-334	30	38	favorable	favorable	ADJ
ftr-334	30	39	rates	rate	NOUN
ftr-334	30	40	.	.	PUNCT
ftr-334	31	1	see	see	VERB
ftr-334	31	2	i.r.c	i.r.c	NOUN
ftr-334	31	3	.	.	PUNCT
ftr-334	32	1	§	§	PROPN
ftr-334	32	2	6013(d)(3	6013(d)(3	NUM
ftr-334	32	3	)	)	PUNCT
ftr-334	32	4	.	.	PUNCT
ftr-334	33	1	3	3	X
ftr-334	33	2	.	.	X
ftr-334	33	3	see	see	VERB
ftr-334	33	4	i.r.c	i.r.c	NOUN
ftr-334	33	5	.	.	PUNCT
ftr-334	34	1	§	§	PROPN
ftr-334	34	2	6015(b	6015(b	PROPN
ftr-334	34	3	)	)	PUNCT
ftr-334	35	1	(	(	PUNCT
ftr-334	35	2	outlining	outline	VERB
ftr-334	35	3	the	the	DET
ftr-334	35	4	elements	element	NOUN
ftr-334	35	5	of	of	ADP
ftr-334	35	6	an	an	DET
ftr-334	35	7	innocent	innocent	ADJ
ftr-334	35	8	spouse	spouse	NOUN
ftr-334	35	9	claim	claim	NOUN
ftr-334	35	10	)	)	PUNCT
ftr-334	35	11	.	.	PUNCT
ftr-334	36	1	section	section	NOUN
ftr-334	36	2	6015(b	6015(b	PROPN
ftr-334	36	3	)	)	PUNCT
ftr-334	37	1	and	and	CCONJ
ftr-334	37	2	(	(	PUNCT
ftr-334	37	3	c	c	X
ftr-334	37	4	)	)	PUNCT
ftr-334	37	5	provides	provide	VERB
ftr-334	37	6	opportunities	opportunity	NOUN
ftr-334	37	7	for	for	SCONJ
ftr-334	37	8	individuals	individual	NOUN
ftr-334	37	9	to	to	PART
ftr-334	37	10	avoid	avoid	VERB
ftr-334	37	11	joint	joint	ADJ
ftr-334	37	12	and	and	CCONJ
ftr-334	37	13	several	several	ADJ
ftr-334	37	14	liability	liability	NOUN
ftr-334	37	15	if	if	SCONJ
ftr-334	37	16	detailed	detailed	ADJ
ftr-334	37	17	requirements	requirement	NOUN
ftr-334	37	18	are	be	AUX
ftr-334	37	19	satisfied	satisfied	ADJ
ftr-334	37	20	.	.	PUNCT
ftr-334	38	1	section	section	NOUN
ftr-334	38	2	6015(f	6015(f	PRON
ftr-334	38	3	)	)	PUNCT
ftr-334	38	4	provides	provide	VERB
ftr-334	38	5	an	an	DET
ftr-334	38	6	opportunity	opportunity	NOUN
ftr-334	38	7	for	for	ADP
ftr-334	38	8	relief	relief	NOUN
ftr-334	38	9	to	to	ADP
ftr-334	38	10	individuals	individual	NOUN
ftr-334	38	11	who	who	PRON
ftr-334	38	12	fail	fail	VERB
ftr-334	38	13	to	to	PART
ftr-334	38	14	satisfy	satisfy	VERB
ftr-334	38	15	either	either	CCONJ
ftr-334	38	16	the	the	DET
ftr-334	38	17	(	(	PUNCT
ftr-334	38	18	b	b	NOUN
ftr-334	38	19	)	)	PUNCT
ftr-334	38	20	or	or	CCONJ
ftr-334	38	21	(	(	PUNCT
ftr-334	38	22	c	c	NOUN
ftr-334	38	23	)	)	PUNCT
ftr-334	38	24	requirements	requirement	NOUN
ftr-334	38	25	if	if	SCONJ
ftr-334	38	26	"	"	PUNCT
ftr-334	38	27	[	[	X
ftr-334	38	28	u]nder	u]nder	ADP
ftr-334	38	29	procedures	procedure	NOUN
ftr-334	38	30	prescribed	prescribe	VERB
ftr-334	38	31	by	by	ADP
ftr-334	38	32	the	the	DET
ftr-334	38	33	secretary	secretary	NOUN
ftr-334	38	34	,	,	PUNCT
ftr-334	38	35	if	if	SCONJ
ftr-334	38	36	(	(	PUNCT
ftr-334	38	37	1	1	X
ftr-334	38	38	)	)	PUNCT
ftr-334	38	39	taking	take	VERB
ftr-334	38	40	into	into	ADP
ftr-334	38	41	account	account	NOUN
ftr-334	38	42	all	all	DET
ftr-334	38	43	the	the	DET
ftr-334	38	44	facts	fact	NOUN
ftr-334	38	45	and	and	CCONJ
ftr-334	38	46	circumstances	circumstance	NOUN
ftr-334	38	47	,	,	PUNCT
ftr-334	38	48	it	it	PRON
ftr-334	38	49	is	be	AUX
ftr-334	38	50	inequitable	inequitable	ADJ
ftr-334	38	51	to	to	PART
ftr-334	38	52	hold	hold	VERB
ftr-334	38	53	the	the	DET
ftr-334	38	54	individual	individual	ADJ
ftr-334	38	55	liable	liable	ADJ
ftr-334	38	56	for	for	ADP
ftr-334	38	57	any	any	DET
ftr-334	38	58	unpaid	unpaid	ADJ
ftr-334	38	59	tax	tax	NOUN
ftr-334	38	60	"	"	PUNCT
ftr-334	38	61	or	or	CCONJ
ftr-334	38	62	additional	additional	ADJ
ftr-334	38	63	liability	liability	NOUN
ftr-334	38	64	.	.	PUNCT
ftr-334	39	1	while	while	SCONJ
ftr-334	39	2	there	there	PRON
ftr-334	39	3	had	have	AUX
ftr-334	39	4	been	be	AUX
ftr-334	39	5	some	some	DET
ftr-334	39	6	form	form	NOUN
ftr-334	39	7	of	of	ADP
ftr-334	39	8	relief	relief	NOUN
ftr-334	39	9	from	from	ADP
ftr-334	39	10	joint	joint	ADJ
ftr-334	39	11	and	and	CCONJ
ftr-334	39	12	several	several	ADJ
ftr-334	39	13	liability	liability	NOUN
ftr-334	39	14	since	since	SCONJ
ftr-334	39	15	1971	1971	NUM
ftr-334	39	16	,	,	PUNCT
ftr-334	39	17	in	in	ADP
ftr-334	39	18	1998	1998	NUM
ftr-334	39	19	,	,	PUNCT
ftr-334	39	20	congress	congress	PROPN
ftr-334	39	21	made	make	VERB
ftr-334	39	22	substantial	substantial	ADJ
ftr-334	39	23	changes	change	NOUN
ftr-334	39	24	to	to	ADP
ftr-334	39	25	the	the	DET
ftr-334	39	26	so	so	ADV
ftr-334	39	27	-	-	PUNCT
ftr-334	39	28	called	call	VERB
ftr-334	39	29	innocent	innocent	ADJ
ftr-334	39	30	spouse	spouse	NOUN
ftr-334	39	31	regime	regime	NOUN
ftr-334	39	32	,	,	PUNCT
ftr-334	39	33	including	include	VERB
ftr-334	39	34	the	the	DET
ftr-334	39	35	adoption	adoption	NOUN
ftr-334	39	36	of	of	ADP
ftr-334	39	37	equitable	equitable	ADJ
ftr-334	39	38	relief	relief	NOUN
ftr-334	39	39	under	under	ADP
ftr-334	39	40	section	section	NOUN
ftr-334	39	41	6015(f	6015(f	NUM
ftr-334	39	42	)	)	PUNCT
ftr-334	39	43	.	.	PUNCT
ftr-334	40	1	see	see	VERB
ftr-334	40	2	bryan	bryan	PROPN
ftr-334	40	3	t.	t.	PROPN
ftr-334	40	4	camp	camp	PROPN
ftr-334	40	5	,	,	PUNCT
ftr-334	40	6	the	the	DET
ftr-334	40	7	unhappy	unhappy	ADJ
ftr-334	40	8	marriage	marriage	NOUN
ftr-334	40	9	oflaw	oflaw	NOUN
ftr-334	40	10	and	and	CCONJ
ftr-334	40	11	paradigm	paradigm	NOUN
ftr-334	40	12	for	for	ADP
ftr-334	40	13	irs	irs	PROPN
ftr-334	40	14	guidance	guidance	NOUN
ftr-334	40	15	innocent	innocent	ADJ
ftr-334	40	16	spouse	spouse	NOUN
ftr-334	40	17	relief	relief	NOUN
ftr-334	40	18	because	because	SCONJ
ftr-334	40	19	her	her	PRON
ftr-334	40	20	incarcerated	incarcerate	VERB
ftr-334	40	21	husband	husband	NOUN
ftr-334	40	22	assured	assure	VERB
ftr-334	40	23	her	she	PRON
ftr-334	40	24	that	that	SCONJ
ftr-334	40	25	he	he	PRON
ftr-334	40	26	would	would	AUX
ftr-334	40	27	handle	handle	VERB
ftr-334	40	28	the	the	DET
ftr-334	40	29	matter	matter	NOUN
ftr-334	40	30	.	.	PUNCT
ftr-334	41	1	cathy	cathy	PROPN
ftr-334	41	2	's	's	PART
ftr-334	41	3	husband	husband	NOUN
ftr-334	41	4	died	die	VERB
ftr-334	41	5	without	without	ADP
ftr-334	41	6	having	having	AUX
ftr-334	41	7	completed	complete	VERB
ftr-334	41	8	the	the	DET
ftr-334	41	9	necessary	necessary	ADJ
ftr-334	41	10	paperwork	paperwork	NOUN
ftr-334	41	11	,	,	PUNCT
ftr-334	41	12	and	and	CCONJ
ftr-334	41	13	in	in	ADP
ftr-334	41	14	2006	2006	NUM
ftr-334	41	15	the	the	DET
ftr-334	41	16	irs	irs	PROPN
ftr-334	41	17	resumed	resume	VERB
ftr-334	41	18	collection	collection	NOUN
ftr-334	41	19	activities	activity	NOUN
ftr-334	41	20	against	against	ADP
ftr-334	41	21	cathy	cathy	PROPN
ftr-334	41	22	.	.	PUNCT
ftr-334	42	1	cathy	cathy	PROPN
ftr-334	42	2	then	then	ADV
ftr-334	42	3	claimed	claim	VERB
ftr-334	42	4	innocent	innocent	ADJ
ftr-334	42	5	spouse	spouse	NOUN
ftr-334	42	6	protection	protection	NOUN
ftr-334	42	7	,	,	PUNCT
ftr-334	42	8	but	but	CCONJ
ftr-334	42	9	a	a	DET
ftr-334	42	10	treasury	treasury	NOUN
ftr-334	42	11	regulation	regulation	NOUN
ftr-334	42	12	imposed	impose	VERB
ftr-334	42	13	a	a	DET
ftr-334	42	14	two	two	NUM
ftr-334	42	15	-	-	PUNCT
ftr-334	42	16	year	year	NOUN
ftr-334	42	17	deadline	deadline	NOUN
ftr-334	42	18	on	on	ADP
ftr-334	42	19	such	such	ADJ
ftr-334	42	20	claims	claim	NOUN
ftr-334	42	21	,	,	PUNCT
ftr-334	42	22	and	and	CCONJ
ftr-334	42	23	the	the	DET
ftr-334	42	24	irs	irs	PROPN
ftr-334	42	25	denied	deny	VERB
ftr-334	42	26	her	she	PRON
ftr-334	42	27	relief.4	relief.4	AUX
ftr-334	42	28	generally	generally	ADV
ftr-334	42	29	,	,	PUNCT
ftr-334	42	30	the	the	DET
ftr-334	42	31	administrative	administrative	ADJ
ftr-334	42	32	procedure	procedure	NOUN
ftr-334	42	33	act	act	NOUN
ftr-334	42	34	(	(	PUNCT
ftr-334	42	35	apa	apa	PROPN
ftr-334	42	36	)	)	PUNCT
ftr-334	42	37	requires	require	VERB
ftr-334	42	38	that	that	SCONJ
ftr-334	42	39	treasury	treasury	PROPN
ftr-334	42	40	regulations	regulation	NOUN
ftr-334	42	41	such	such	ADJ
ftr-334	42	42	as	as	ADP
ftr-334	42	43	the	the	DET
ftr-334	42	44	two	two	NUM
ftr-334	42	45	-	-	PUNCT
ftr-334	42	46	year	year	NOUN
ftr-334	42	47	rule	rule	NOUN
ftr-334	42	48	be	be	AUX
ftr-334	42	49	promulgated	promulgate	VERB
ftr-334	42	50	pursuant	pursuant	ADJ
ftr-334	42	51	to	to	ADP
ftr-334	42	52	an	an	DET
ftr-334	42	53	elaborate	elaborate	ADJ
ftr-334	42	54	notice	notice	NOUN
ftr-334	42	55	-	-	PUNCT
ftr-334	42	56	and	and	CCONJ
ftr-334	42	57	-	-	PUNCT
ftr-334	42	58	comment	comment	NOUN
ftr-334	42	59	regime	regime	NOUN
ftr-334	42	60	,	,	PUNCT
ftr-334	42	61	designed	design	VERB
ftr-334	42	62	to	to	PART
ftr-334	42	63	involve	involve	VERB
ftr-334	42	64	the	the	DET
ftr-334	42	65	public	public	NOUN
ftr-334	42	66	in	in	ADP
ftr-334	42	67	the	the	DET
ftr-334	42	68	issuance	issuance	NOUN
ftr-334	42	69	of	of	ADP
ftr-334	42	70	agency	agency	NOUN
ftr-334	42	71	rules	rule	NOUN
ftr-334	42	72	binding	bind	VERB
ftr-334	42	73	on	on	ADP
ftr-334	42	74	the	the	DET
ftr-334	42	75	public	public	NOUN
ftr-334	42	76	,	,	PUNCT
ftr-334	42	77	thus	thus	ADV
ftr-334	42	78	preserving	preserve	VERB
ftr-334	42	79	an	an	DET
ftr-334	42	80	element	element	NOUN
ftr-334	42	81	of	of	ADP
ftr-334	42	82	democracy	democracy	NOUN
ftr-334	42	83	and	and	CCONJ
ftr-334	42	84	accountability	accountability	NOUN
ftr-334	42	85	for	for	ADP
ftr-334	42	86	rules	rule	NOUN
ftr-334	42	87	that	that	PRON
ftr-334	42	88	are	be	AUX
ftr-334	42	89	otherwise	otherwise	ADV
ftr-334	42	90	issued	issue	VERB
ftr-334	42	91	by	by	ADP
ftr-334	42	92	unelected	unelected	ADJ
ftr-334	42	93	treasury	treasury	NOUN
ftr-334	42	94	officials.sthe	officials.sthe	DET
ftr-334	42	95	case	case	NOUN
ftr-334	42	96	of	of	ADP
ftr-334	42	97	cathy	cathy	PROPN
ftr-334	42	98	,	,	PUNCT
ftr-334	42	99	and	and	CCONJ
ftr-334	42	100	of	of	ADP
ftr-334	42	101	many	many	ADJ
ftr-334	42	102	contemporaneous	contemporaneous	ADJ
ftr-334	42	103	cases	case	NOUN
ftr-334	42	104	,	,	PUNCT
ftr-334	42	105	specifically	specifically	ADV
ftr-334	42	106	dealt	deal	VERB
ftr-334	42	107	with	with	ADP
ftr-334	42	108	the	the	DET
ftr-334	42	109	irs	irs	PROPN
ftr-334	42	110	's	's	PART
ftr-334	42	111	adoption	adoption	NOUN
ftr-334	42	112	of	of	ADP
ftr-334	42	113	the	the	DET
ftr-334	42	114	two	two	NUM
ftr-334	42	115	-	-	PUNCT
ftr-334	42	116	year	year	NOUN
ftr-334	42	117	restriction	restriction	NOUN
ftr-334	42	118	on	on	ADP
ftr-334	42	119	filing	filing	NOUN
ftr-334	42	120	(	(	PUNCT
ftr-334	42	121	two	two	NUM
ftr-334	42	122	-	-	PUNCT
ftr-334	42	123	year	year	NOUN
ftr-334	42	124	rule	rule	NOUN
ftr-334	42	125	)	)	PUNCT
ftr-334	42	126	for	for	ADP
ftr-334	42	127	equitable	equitable	ADJ
ftr-334	42	128	innocent	innocent	ADJ
ftr-334	42	129	spouse	spouse	NOUN
ftr-334	42	130	relief	relief	NOUN
ftr-334	42	131	where	where	SCONJ
ftr-334	42	132	the	the	DET
ftr-334	42	133	applicable	applicable	ADJ
ftr-334	42	134	internal	internal	ADJ
ftr-334	42	135	revenue	revenue	NOUN
ftr-334	42	136	code	code	NOUN
ftr-334	42	137	subsection	subsection	NOUN
ftr-334	42	138	,	,	PUNCT
ftr-334	42	139	6015(f	6015(f	NUM
ftr-334	42	140	)	)	PUNCT
ftr-334	42	141	,	,	PUNCT
ftr-334	42	142	otherwise	otherwise	ADV
ftr-334	42	143	did	do	AUX
ftr-334	42	144	not	not	PART
ftr-334	42	145	provide	provide	VERB
ftr-334	42	146	a	a	DET
ftr-334	42	147	deadline	deadline	NOUN
ftr-334	42	148	.	.	PUNCT
ftr-334	43	1	the	the	DET
ftr-334	43	2	irs	irs	PROPN
ftr-334	43	3	's	's	PART
ftr-334	43	4	rule	rule	NOUN
ftr-334	43	5	,	,	PUNCT
ftr-334	43	6	originally	originally	ADV
ftr-334	43	7	announced	announce	VERB
ftr-334	43	8	in	in	ADP
ftr-334	43	9	the	the	DET
ftr-334	43	10	context	context	NOUN
ftr-334	43	11	of	of	ADP
ftr-334	43	12	a	a	DET
ftr-334	43	13	notice	notice	NOUN
ftr-334	43	14	,	,	PUNCT
ftr-334	43	15	'	'	PUNCT
ftr-334	43	16	adopted	adopt	VERB
ftr-334	43	17	shortly	shortly	ADV
ftr-334	43	18	thereafter	thereafter	ADV
ftr-334	43	19	in	in	ADP
ftr-334	43	20	a	a	DET
ftr-334	43	21	revenue	revenue	NOUN
ftr-334	43	22	procedure,8	procedure,8	NOUN
ftr-334	43	23	and	and	CCONJ
ftr-334	43	24	eventually	eventually	ADV
ftr-334	43	25	promulgated	promulgate	VERB
ftr-334	43	26	in	in	ADP
ftr-334	43	27	proposed	propose	VERB
ftr-334	43	28	and	and	CCONJ
ftr-334	43	29	final	final	ADJ
ftr-334	43	30	regulations	regulation	NOUN
ftr-334	43	31	,	,	PUNCT
ftr-334	43	32	0	0	NUM
ftr-334	43	33	generated	generate	VERB
ftr-334	43	34	equity	equity	NOUN
ftr-334	43	35	in	in	ADP
ftr-334	43	36	joint	joint	ADJ
ftr-334	43	37	return	return	NOUN
ftr-334	43	38	liability	liability	NOUN
ftr-334	43	39	,	,	PUNCT
ftr-334	43	40	108	108	NUM
ftr-334	43	41	tax	tax	NOUN
ftr-334	43	42	notes	note	NOUN
ftr-334	43	43	1307	1307	NUM
ftr-334	43	44	(	(	PUNCT
ftr-334	43	45	sept	sept	PROPN
ftr-334	43	46	.	.	PROPN
ftr-334	43	47	12	12	NUM
ftr-334	43	48	,	,	PUNCT
ftr-334	43	49	2005	2005	NUM
ftr-334	43	50	)	)	PUNCT
ftr-334	43	51	(	(	PUNCT
ftr-334	43	52	reviewing	review	VERB
ftr-334	43	53	the	the	DET
ftr-334	43	54	history	history	NOUN
ftr-334	43	55	and	and	CCONJ
ftr-334	43	56	purpose	purpose	NOUN
ftr-334	43	57	of	of	ADP
ftr-334	43	58	joint	joint	ADJ
ftr-334	43	59	and	and	CCONJ
ftr-334	43	60	several	several	ADJ
ftr-334	43	61	liability	liability	NOUN
ftr-334	43	62	for	for	ADP
ftr-334	43	63	married	married	ADJ
ftr-334	43	64	couples	couple	NOUN
ftr-334	43	65	)	)	PUNCT
ftr-334	43	66	.	.	PUNCT
ftr-334	44	1	4	4	X
ftr-334	44	2	.	.	X
ftr-334	44	3	see	see	VERB
ftr-334	44	4	lantz	lantz	PROPN
ftr-334	44	5	,	,	PUNCT
ftr-334	44	6	607	607	NUM
ftr-334	44	7	f.3d	f.3d	NUM
ftr-334	44	8	at	at	ADP
ftr-334	44	9	481	481	NUM
ftr-334	44	10	(	(	PUNCT
ftr-334	44	11	discussing	discuss	VERB
ftr-334	44	12	the	the	DET
ftr-334	44	13	effect	effect	NOUN
ftr-334	44	14	of	of	ADP
ftr-334	44	15	regulation	regulation	NOUN
ftr-334	44	16	on	on	ADP
ftr-334	44	17	the	the	DET
ftr-334	44	18	taxpayer	taxpayer	NOUN
ftr-334	44	19	's	's	PART
ftr-334	44	20	claim	claim	NOUN
ftr-334	44	21	)	)	PUNCT
ftr-334	44	22	.	.	PUNCT
ftr-334	45	1	5	5	X
ftr-334	45	2	.	.	X
ftr-334	45	3	see	see	VERB
ftr-334	45	4	5	5	NUM
ftr-334	45	5	u.s.c	u.s.c	ADJ
ftr-334	45	6	.	.	PUNCT
ftr-334	46	1	§	§	PROPN
ftr-334	46	2	553(b	553(b	PROPN
ftr-334	46	3	)	)	PUNCT
ftr-334	46	4	,	,	PUNCT
ftr-334	46	5	(	(	PUNCT
ftr-334	46	6	c	c	X
ftr-334	46	7	)	)	PUNCT
ftr-334	46	8	(	(	PUNCT
ftr-334	46	9	discussing	discuss	VERB
ftr-334	46	10	the	the	DET
ftr-334	46	11	requirements	requirement	NOUN
ftr-334	46	12	for	for	ADP
ftr-334	46	13	issuance	issuance	NOUN
ftr-334	46	14	of	of	ADP
ftr-334	46	15	notice	notice	NOUN
ftr-334	46	16	and	and	CCONJ
ftr-334	46	17	acceptance	acceptance	NOUN
ftr-334	46	18	of	of	ADP
ftr-334	46	19	public	public	ADJ
ftr-334	46	20	comments	comment	NOUN
ftr-334	46	21	in	in	ADP
ftr-334	46	22	administrative	administrative	ADJ
ftr-334	46	23	rulemaking	rulemaking	NOUN
ftr-334	46	24	)	)	PUNCT
ftr-334	46	25	;	;	PUNCT
ftr-334	46	26	kristin	kristin	PROPN
ftr-334	46	27	e.	e.	PROPN
ftr-334	46	28	hickman	hickman	PROPN
ftr-334	46	29	,	,	PUNCT
ftr-334	46	30	a	a	DET
ftr-334	46	31	problem	problem	NOUN
ftr-334	46	32	of	of	ADP
ftr-334	46	33	remedy	remedy	NOUN
ftr-334	46	34	:	:	PUNCT
ftr-334	46	35	responding	respond	VERB
ftr-334	46	36	to	to	ADP
ftr-334	46	37	treasury	treasury	PROPN
ftr-334	46	38	's	's	PART
ftr-334	46	39	(	(	PUNCT
ftr-334	46	40	lack	lack	NOUN
ftr-334	46	41	of	of	ADP
ftr-334	46	42	)	)	PUNCT
ftr-334	46	43	compliance	compliance	NOUN
ftr-334	46	44	with	with	ADP
ftr-334	46	45	administrative	administrative	ADJ
ftr-334	46	46	procedure	procedure	NOUN
ftr-334	46	47	act	act	NOUN
ftr-334	46	48	rulemaking	rulemaking	NOUN
ftr-334	46	49	requirements	requirement	NOUN
ftr-334	46	50	,	,	PUNCT
ftr-334	46	51	76	76	NUM
ftr-334	46	52	geo	geo	PROPN
ftr-334	46	53	.	.	PROPN
ftr-334	46	54	wash	wash	PROPN
ftr-334	46	55	.	.	PUNCT
ftr-334	47	1	l.	l.	PROPN
ftr-334	47	2	rev	rev	PROPN
ftr-334	47	3	.	.	PROPN
ftr-334	47	4	1153	1153	NUM
ftr-334	47	5	,	,	PUNCT
ftr-334	47	6	1160	1160	NUM
ftr-334	47	7	(	(	PUNCT
ftr-334	47	8	2008	2008	NUM
ftr-334	47	9	)	)	PUNCT
ftr-334	48	1	[	[	X
ftr-334	48	2	hereinafter	hereinafter	NOUN
ftr-334	48	3	hickman	hickman	PROPN
ftr-334	48	4	,	,	PUNCT
ftr-334	48	5	a	a	DET
ftr-334	48	6	problem	problem	NOUN
ftr-334	48	7	of	of	ADP
ftr-334	48	8	remedy	remedy	NOUN
ftr-334	48	9	]	]	PUNCT
ftr-334	48	10	(	(	PUNCT
ftr-334	48	11	noting	note	VERB
ftr-334	48	12	that	that	SCONJ
ftr-334	48	13	agency	agency	NOUN
ftr-334	48	14	rules	rule	NOUN
ftr-334	48	15	carry	carry	VERB
ftr-334	48	16	the	the	DET
ftr-334	48	17	binding	bind	VERB
ftr-334	48	18	force	force	NOUN
ftr-334	48	19	of	of	ADP
ftr-334	48	20	law	law	NOUN
ftr-334	48	21	and	and	CCONJ
ftr-334	48	22	discussing	discuss	VERB
ftr-334	48	23	the	the	DET
ftr-334	48	24	procedure	procedure	NOUN
ftr-334	48	25	and	and	CCONJ
ftr-334	48	26	policy	policy	NOUN
ftr-334	48	27	behind	behind	ADP
ftr-334	48	28	their	their	PRON
ftr-334	48	29	implementation	implementation	NOUN
ftr-334	48	30	)	)	PUNCT
ftr-334	48	31	.	.	PUNCT
ftr-334	49	1	6	6	X
ftr-334	49	2	.	.	X
ftr-334	49	3	reg	reg	NOUN
ftr-334	49	4	.	.	PUNCT
ftr-334	50	1	§	§	PROPN
ftr-334	50	2	1.6015	1.6015	NUM
ftr-334	50	3	-	-	SYM
ftr-334	50	4	5(b)(1	5(b)(1	NUM
ftr-334	50	5	)	)	PUNCT
ftr-334	51	1	[	[	X
ftr-334	51	2	hereinafter	hereinafter	NOUN
ftr-334	51	3	two	two	NUM
ftr-334	51	4	-	-	PUNCT
ftr-334	51	5	year	year	NOUN
ftr-334	51	6	rule	rule	NOUN
ftr-334	51	7	]	]	PUNCT
ftr-334	51	8	(	(	PUNCT
ftr-334	51	9	imposing	impose	VERB
ftr-334	51	10	a	a	DET
ftr-334	51	11	two	two	NUM
ftr-334	51	12	-	-	PUNCT
ftr-334	51	13	year	year	NOUN
ftr-334	51	14	time	time	NOUN
ftr-334	51	15	limit	limit	NOUN
ftr-334	51	16	on	on	ADP
ftr-334	51	17	section	section	NOUN
ftr-334	51	18	6015(f	6015(f	NUM
ftr-334	51	19	)	)	PUNCT
ftr-334	51	20	relief	relief	NOUN
ftr-334	51	21	from	from	ADP
ftr-334	51	22	joint	joint	ADJ
ftr-334	51	23	and	and	CCONJ
ftr-334	51	24	several	several	ADJ
ftr-334	51	25	liability	liability	NOUN
ftr-334	51	26	)	)	PUNCT
ftr-334	51	27	.	.	PUNCT
ftr-334	52	1	after	after	ADP
ftr-334	52	2	the	the	DET
ftr-334	52	3	imposition	imposition	NOUN
ftr-334	52	4	of	of	ADP
ftr-334	52	5	the	the	DET
ftr-334	52	6	new	new	ADJ
ftr-334	52	7	limitation	limitation	NOUN
ftr-334	52	8	,	,	PUNCT
ftr-334	52	9	courts	court	NOUN
ftr-334	52	10	struggled	struggle	VERB
ftr-334	52	11	to	to	PART
ftr-334	52	12	apply	apply	VERB
ftr-334	52	13	the	the	DET
ftr-334	52	14	restriction	restriction	NOUN
ftr-334	52	15	,	,	PUNCT
ftr-334	52	16	resulting	result	VERB
ftr-334	52	17	in	in	ADP
ftr-334	52	18	the	the	DET
ftr-334	52	19	tax	tax	NOUN
ftr-334	52	20	court	court	NOUN
ftr-334	52	21	invaliding	invalid	VERB
ftr-334	52	22	the	the	DET
ftr-334	52	23	rule	rule	NOUN
ftr-334	52	24	and	and	CCONJ
ftr-334	52	25	several	several	ADJ
ftr-334	52	26	circuit	circuit	NOUN
ftr-334	52	27	courts	court	NOUN
ftr-334	52	28	of	of	ADP
ftr-334	52	29	appeal	appeal	NOUN
ftr-334	52	30	reversing	reverse	VERB
ftr-334	52	31	.	.	PUNCT
ftr-334	53	1	see	see	VERB
ftr-334	53	2	hall	hall	PROPN
ftr-334	53	3	v.	v.	ADP
ftr-334	53	4	commissioner	commissioner	PROPN
ftr-334	53	5	,	,	PUNCT
ftr-334	53	6	135	135	NUM
ftr-334	53	7	t.c	t.c	PROPN
ftr-334	53	8	.	.	PROPN
ftr-334	53	9	374	374	NUM
ftr-334	53	10	,	,	PUNCT
ftr-334	53	11	374	374	NUM
ftr-334	53	12	(	(	PUNCT
ftr-334	53	13	2010	2010	NUM
ftr-334	53	14	)	)	PUNCT
ftr-334	53	15	(	(	PUNCT
ftr-334	53	16	holding	hold	VERB
ftr-334	53	17	the	the	DET
ftr-334	53	18	time	time	NOUN
ftr-334	53	19	period	period	NOUN
ftr-334	53	20	invalid	invalid	ADJ
ftr-334	53	21	)	)	PUNCT
ftr-334	53	22	;	;	PUNCT
ftr-334	53	23	mannella	mannella	PROPN
ftr-334	53	24	v.	v.	PROPN
ftr-334	53	25	commissioner	commissioner	NOUN
ftr-334	53	26	,	,	PUNCT
ftr-334	53	27	132	132	NUM
ftr-334	53	28	t.c	t.c	PROPN
ftr-334	53	29	.	.	PROPN
ftr-334	53	30	196	196	NUM
ftr-334	53	31	,	,	PUNCT
ftr-334	53	32	196	196	NUM
ftr-334	53	33	(	(	PUNCT
ftr-334	53	34	2009	2009	NUM
ftr-334	53	35	)	)	PUNCT
ftr-334	53	36	(	(	PUNCT
ftr-334	53	37	holding	hold	VERB
ftr-334	53	38	the	the	DET
ftr-334	53	39	time	time	NOUN
ftr-334	53	40	period	period	NOUN
ftr-334	53	41	invalid	invalid	ADJ
ftr-334	53	42	)	)	PUNCT
ftr-334	53	43	,	,	PUNCT
ftr-334	53	44	rev'd	rev'd	VERB
ftr-334	53	45	,	,	PUNCT
ftr-334	53	46	631	631	NUM
ftr-334	53	47	f.3d	f.3d	NUM
ftr-334	53	48	115	115	NUM
ftr-334	53	49	,	,	PUNCT
ftr-334	53	50	116	116	NUM
ftr-334	53	51	(	(	PUNCT
ftr-334	53	52	3d	3d	PROPN
ftr-334	53	53	cir	cir	NOUN
ftr-334	53	54	.	.	PUNCT
ftr-334	53	55	2011	2011	NUM
ftr-334	53	56	)	)	PUNCT
ftr-334	53	57	(	(	PUNCT
ftr-334	53	58	holding	hold	VERB
ftr-334	53	59	the	the	DET
ftr-334	53	60	time	time	NOUN
ftr-334	53	61	period	period	NOUN
ftr-334	53	62	valid	valid	ADJ
ftr-334	53	63	)	)	PUNCT
ftr-334	53	64	;	;	PUNCT
ftr-334	53	65	lantz	lantz	PROPN
ftr-334	53	66	v.	v.	PROPN
ftr-334	53	67	commissioner	commissioner	PROPN
ftr-334	53	68	,	,	PUNCT
ftr-334	53	69	132	132	NUM
ftr-334	53	70	t.c	t.c	PROPN
ftr-334	53	71	.	.	PROPN
ftr-334	53	72	131	131	NUM
ftr-334	53	73	,	,	PUNCT
ftr-334	53	74	131	131	NUM
ftr-334	53	75	(	(	PUNCT
ftr-334	53	76	2009	2009	NUM
ftr-334	53	77	)	)	PUNCT
ftr-334	53	78	(	(	PUNCT
ftr-334	53	79	holding	hold	VERB
ftr-334	53	80	the	the	DET
ftr-334	53	81	time	time	NOUN
ftr-334	53	82	period	period	NOUN
ftr-334	53	83	invalid	invalid	ADJ
ftr-334	53	84	)	)	PUNCT
ftr-334	53	85	,	,	PUNCT
ftr-334	53	86	rev	rev	PROPN
ftr-334	53	87	'd	'd	PROPN
ftr-334	53	88	,	,	PUNCT
ftr-334	53	89	607	607	NUM
ftr-334	53	90	f.3d	f.3d	NUM
ftr-334	53	91	479	479	NUM
ftr-334	53	92	,	,	PUNCT
ftr-334	53	93	487	487	NUM
ftr-334	53	94	(	(	PUNCT
ftr-334	53	95	7th	7th	ADJ
ftr-334	53	96	cir	cir	NOUN
ftr-334	53	97	.	.	PUNCT
ftr-334	53	98	2010	2010	NUM
ftr-334	53	99	)	)	PUNCT
ftr-334	53	100	(	(	PUNCT
ftr-334	53	101	holding	hold	VERB
ftr-334	53	102	the	the	DET
ftr-334	53	103	time	time	NOUN
ftr-334	53	104	period	period	NOUN
ftr-334	53	105	valid	valid	ADJ
ftr-334	53	106	)	)	PUNCT
ftr-334	53	107	;	;	PUNCT
ftr-334	54	1	coulter	coulter	PROPN
ftr-334	54	2	v.	v.	PROPN
ftr-334	54	3	commissioner	commissioner	PROPN
ftr-334	54	4	,	,	PUNCT
ftr-334	54	5	t.c	t.c	PROPN
ftr-334	54	6	.	.	PROPN
ftr-334	54	7	docket	docket	PROPN
ftr-334	54	8	no	no	NOUN
ftr-334	54	9	.	.	PUNCT
ftr-334	54	10	1003	1003	NUM
ftr-334	54	11	-	-	SYM
ftr-334	54	12	09	09	NUM
ftr-334	54	13	,	,	PUNCT
ftr-334	54	14	appeal	appeal	NOUN
ftr-334	54	15	docketed	docket	VERB
ftr-334	54	16	no	no	INTJ
ftr-334	54	17	.	.	PROPN
ftr-334	55	1	10	10	NUM
ftr-334	55	2	-	-	SYM
ftr-334	55	3	680	680	NUM
ftr-334	55	4	(	(	PUNCT
ftr-334	55	5	2d	2d	NUM
ftr-334	55	6	cir	cir	NOUN
ftr-334	55	7	.	.	PUNCT
ftr-334	55	8	)	)	PUNCT
ftr-334	55	9	.	.	PUNCT
ftr-334	56	1	7	7	X
ftr-334	56	2	.	.	X
ftr-334	56	3	see	see	VERB
ftr-334	56	4	notice	notice	NOUN
ftr-334	56	5	98	98	NUM
ftr-334	56	6	-	-	SYM
ftr-334	56	7	61	61	NUM
ftr-334	56	8	,	,	PUNCT
ftr-334	56	9	1998	1998	NUM
ftr-334	56	10	-	-	SYM
ftr-334	56	11	2	2	NUM
ftr-334	56	12	c.b	c.b	PROPN
ftr-334	56	13	.	.	PROPN
ftr-334	56	14	758	758	NUM
ftr-334	56	15	.	.	NOUN
ftr-334	56	16	8	8	X
ftr-334	56	17	.	.	X
ftr-334	57	1	see	see	PROPN
ftr-334	57	2	rev	rev	PROPN
ftr-334	57	3	.	.	PROPN
ftr-334	57	4	proc	proc	PROPN
ftr-334	57	5	.	.	PUNCT
ftr-334	58	1	2000	2000	NUM
ftr-334	58	2	-	-	SYM
ftr-334	58	3	15	15	NUM
ftr-334	58	4	,	,	PUNCT
ftr-334	58	5	2000	2000	NUM
ftr-334	58	6	-	-	SYM
ftr-334	58	7	1	1	NUM
ftr-334	58	8	c.b	c.b	PROPN
ftr-334	58	9	.	.	PROPN
ftr-334	58	10	447	447	NUM
ftr-334	58	11	,	,	PUNCT
ftr-334	58	12	superseded	supersede	VERB
ftr-334	58	13	by	by	ADP
ftr-334	58	14	rev	rev	PROPN
ftr-334	58	15	.	.	PROPN
ftr-334	58	16	proc	proc	PROPN
ftr-334	58	17	.	.	PUNCT
ftr-334	59	1	2003	2003	NUM
ftr-334	59	2	-	-	SYM
ftr-334	59	3	61	61	NUM
ftr-334	59	4	,	,	PUNCT
ftr-334	59	5	2003	2003	NUM
ftr-334	59	6	-	-	SYM
ftr-334	59	7	2	2	NUM
ftr-334	59	8	c.b	c.b	PROPN
ftr-334	59	9	.	.	PROPN
ftr-334	59	10	296	296	NUM
ftr-334	59	11	.	.	X
ftr-334	60	1	9	9	X
ftr-334	60	2	.	.	X
ftr-334	60	3	see	see	VERB
ftr-334	60	4	relief	relief	NOUN
ftr-334	60	5	from	from	ADP
ftr-334	60	6	joint	joint	ADJ
ftr-334	60	7	and	and	CCONJ
ftr-334	60	8	several	several	ADJ
ftr-334	60	9	liability	liability	NOUN
ftr-334	60	10	,	,	PUNCT
ftr-334	60	11	66	66	NUM
ftr-334	60	12	fed	feed	VERB
ftr-334	60	13	.	.	PUNCT
ftr-334	61	1	reg	reg	NOUN
ftr-334	61	2	.	.	PUNCT
ftr-334	61	3	3888	3888	NUM
ftr-334	61	4	(	(	PUNCT
ftr-334	61	5	proposed	propose	VERB
ftr-334	61	6	jan	jan	PROPN
ftr-334	61	7	.	.	PROPN
ftr-334	61	8	17	17	NUM
ftr-334	61	9	,	,	PUNCT
ftr-334	61	10	2001	2001	NUM
ftr-334	61	11	)	)	PUNCT
ftr-334	62	1	(	(	PUNCT
ftr-334	62	2	to	to	PART
ftr-334	62	3	be	be	AUX
ftr-334	62	4	codified	codify	VERB
ftr-334	62	5	at	at	ADP
ftr-334	62	6	26	26	NUM
ftr-334	62	7	c.f.r	c.f.r	NOUN
ftr-334	62	8	.	.	PUNCT
ftr-334	63	1	pt	pt	PROPN
ftr-334	63	2	.	.	PROPN
ftr-334	63	3	1	1	NUM
ftr-334	63	4	)	)	PUNCT
ftr-334	63	5	.	.	PUNCT
ftr-334	64	1	10	10	X
ftr-334	64	2	.	.	PUNCT
ftr-334	65	1	see	see	VERB
ftr-334	65	2	t.d	t.d	PROPN
ftr-334	65	3	.	.	PROPN
ftr-334	65	4	9003	9003	NUM
ftr-334	65	5	,	,	PUNCT
ftr-334	65	6	2002	2002	NUM
ftr-334	65	7	-	-	SYM
ftr-334	65	8	2	2	NUM
ftr-334	65	9	c.b	c.b	PROPN
ftr-334	65	10	.	.	PROPN
ftr-334	65	11	294	294	NUM
ftr-334	65	12	.	.	PUNCT
ftr-334	66	1	2012	2012	NUM
ftr-334	66	2	]	]	PUNCT
ftr-334	66	3	519	519	NUM
ftr-334	66	4	florida	florida	PROPN
ftr-334	66	5	tax	tax	NOUN
ftr-334	66	6	review	review	NOUN
ftr-334	66	7	no	no	DET
ftr-334	66	8	formal	formal	ADJ
ftr-334	66	9	public	public	ADJ
ftr-334	66	10	comment	comment	NOUN
ftr-334	66	11	and	and	CCONJ
ftr-334	66	12	no	no	DET
ftr-334	66	13	discernible	discernible	ADJ
ftr-334	66	14	attention	attention	NOUN
ftr-334	66	15	outside	outside	ADP
ftr-334	66	16	of	of	ADP
ftr-334	66	17	the	the	DET
ftr-334	66	18	irs	irs	PROPN
ftr-334	66	19	in	in	ADP
ftr-334	66	20	other	other	ADJ
ftr-334	66	21	words	word	NOUN
ftr-334	66	22	,	,	PUNCT
ftr-334	66	23	the	the	DET
ftr-334	66	24	public	public	NOUN
ftr-334	66	25	did	do	AUX
ftr-334	66	26	not	not	PART
ftr-334	66	27	meaningfully	meaningfully	ADV
ftr-334	66	28	participate	participate	VERB
ftr-334	66	29	at	at	ADV
ftr-334	66	30	all	all	ADV
ftr-334	66	31	in	in	ADP
ftr-334	66	32	its	its	PRON
ftr-334	66	33	formulation	formulation	NOUN
ftr-334	66	34	or	or	CCONJ
ftr-334	66	35	issuance	issuance	NOUN
ftr-334	66	36	.	.	PUNCT
ftr-334	66	37	"	"	PUNCT
ftr-334	67	1	considering	consider	VERB
ftr-334	67	2	cathy	cathy	PROPN
ftr-334	67	3	's	's	PART
ftr-334	67	4	case	case	NOUN
ftr-334	67	5	and	and	CCONJ
ftr-334	67	6	others	other	NOUN
ftr-334	67	7	like	like	ADP
ftr-334	67	8	it	it	PRON
ftr-334	67	9	,	,	PUNCT
ftr-334	67	10	this	this	DET
ftr-334	67	11	lack	lack	NOUN
ftr-334	67	12	of	of	ADP
ftr-334	67	13	public	public	ADJ
ftr-334	67	14	participation	participation	NOUN
ftr-334	67	15	should	should	AUX
ftr-334	67	16	not	not	PART
ftr-334	67	17	surprise	surprise	VERB
ftr-334	67	18	anyone	anyone	PRON
ftr-334	67	19	.	.	PUNCT
ftr-334	68	1	after	after	ADV
ftr-334	68	2	all	all	ADV
ftr-334	68	3	,	,	PUNCT
ftr-334	68	4	code	code	NOUN
ftr-334	68	5	section	section	NOUN
ftr-334	68	6	6015	6015	NUM
ftr-334	68	7	,	,	PUNCT
ftr-334	68	8	the	the	DET
ftr-334	68	9	innocent	innocent	ADJ
ftr-334	68	10	spouse	spouse	NOUN
ftr-334	68	11	statute	statute	NOUN
ftr-334	68	12	,	,	PUNCT
ftr-334	68	13	by	by	ADP
ftr-334	68	14	its	its	PRON
ftr-334	68	15	terms	term	NOUN
ftr-334	68	16	was	be	AUX
ftr-334	68	17	designed	design	VERB
ftr-334	68	18	to	to	PART
ftr-334	68	19	protect	protect	VERB
ftr-334	68	20	spouses	spouse	NOUN
ftr-334	68	21	who	who	PRON
ftr-334	68	22	were	be	AUX
ftr-334	68	23	not	not	PART
ftr-334	68	24	involved	involve	VERB
ftr-334	68	25	in	in	ADP
ftr-334	68	26	the	the	DET
ftr-334	68	27	family	family	NOUN
ftr-334	68	28	's	's	PART
ftr-334	68	29	financial	financial	ADJ
ftr-334	68	30	affairs	affair	NOUN
ftr-334	68	31	such	such	ADJ
ftr-334	68	32	spouses	spouse	NOUN
ftr-334	68	33	would	would	AUX
ftr-334	68	34	presumably	presumably	ADV
ftr-334	68	35	have	have	VERB
ftr-334	68	36	no	no	DET
ftr-334	68	37	awareness	awareness	NOUN
ftr-334	68	38	of	of	ADP
ftr-334	68	39	treasury	treasury	NOUN
ftr-334	68	40	rulemaking	rulemaking	NOUN
ftr-334	68	41	activities	activity	NOUN
ftr-334	68	42	or	or	CCONJ
ftr-334	68	43	incentive	incentive	NOUN
ftr-334	68	44	to	to	PART
ftr-334	68	45	participate	participate	VERB
ftr-334	68	46	in	in	ADP
ftr-334	68	47	them.12	them.12	PROPN
ftr-334	68	48	in	in	ADP
ftr-334	68	49	cathy	cathy	PROPN
ftr-334	68	50	's	's	PART
ftr-334	68	51	case	case	NOUN
ftr-334	68	52	and	and	CCONJ
ftr-334	68	53	many	many	ADJ
ftr-334	68	54	others	other	NOUN
ftr-334	68	55	,	,	PUNCT
ftr-334	68	56	the	the	DET
ftr-334	68	57	incentive	incentive	NOUN
ftr-334	68	58	to	to	PART
ftr-334	68	59	participate	participate	VERB
ftr-334	68	60	arose	arise	VERB
ftr-334	68	61	only	only	ADV
ftr-334	68	62	after	after	SCONJ
ftr-334	68	63	the	the	DET
ftr-334	68	64	deadline	deadline	NOUN
ftr-334	68	65	to	to	PART
ftr-334	68	66	claim	claim	VERB
ftr-334	68	67	innocent	innocent	ADJ
ftr-334	68	68	spouse	spouse	NOUN
ftr-334	68	69	relief	relief	NOUN
ftr-334	68	70	had	have	AUX
ftr-334	68	71	passed	pass	VERB
ftr-334	68	72	.	.	PUNCT
ftr-334	69	1	while	while	SCONJ
ftr-334	69	2	interested	interested	ADJ
ftr-334	69	3	parties	party	NOUN
ftr-334	69	4	and	and	CCONJ
ftr-334	69	5	taxpayers	taxpayer	NOUN
ftr-334	69	6	failed	fail	VERB
ftr-334	69	7	to	to	PART
ftr-334	69	8	submit	submit	VERB
ftr-334	69	9	comments	comment	NOUN
ftr-334	69	10	on	on	ADP
ftr-334	69	11	the	the	DET
ftr-334	69	12	two	two	NUM
ftr-334	69	13	-	-	PUNCT
ftr-334	69	14	year	year	NOUN
ftr-334	69	15	rule	rule	NOUN
ftr-334	69	16	before	before	ADP
ftr-334	69	17	its	its	PRON
ftr-334	69	18	adoption	adoption	NOUN
ftr-334	69	19	,	,	PUNCT
ftr-334	69	20	significant	significant	ADJ
ftr-334	69	21	controversy	controversy	NOUN
ftr-334	69	22	erupted	erupt	VERB
ftr-334	69	23	after	after	ADP
ftr-334	69	24	the	the	DET
ftr-334	69	25	fact	fact	NOUN
ftr-334	69	26	.	.	PUNCT
ftr-334	70	1	the	the	DET
ftr-334	70	2	tax	tax	NOUN
ftr-334	70	3	court	court	NOUN
ftr-334	70	4	concluded	conclude	VERB
ftr-334	70	5	that	that	SCONJ
ftr-334	70	6	the	the	DET
ftr-334	70	7	regulation	regulation	NOUN
ftr-334	70	8	adopting	adopt	VERB
ftr-334	70	9	the	the	DET
ftr-334	70	10	two	two	NUM
ftr-334	70	11	-	-	PUNCT
ftr-334	70	12	year	year	NOUN
ftr-334	70	13	rule	rule	NOUN
ftr-334	70	14	was	be	AUX
ftr-334	70	15	invalid,13	invalid,13	VERB
ftr-334	70	16	two	two	NUM
ftr-334	70	17	circuit	circuit	NOUN
ftr-334	70	18	courts	court	NOUN
ftr-334	70	19	of	of	ADP
ftr-334	70	20	appeal	appeal	NOUN
ftr-334	70	21	held	hold	VERB
ftr-334	70	22	to	to	ADP
ftr-334	70	23	the	the	DET
ftr-334	70	24	contrary	contrary	NOUN
ftr-334	70	25	,	,	PUNCT
ftr-334	70	26	14	14	NUM
ftr-334	70	27	and	and	CCONJ
ftr-334	70	28	commentators	commentator	NOUN
ftr-334	70	29	criticized	criticize	VERB
ftr-334	70	30	the	the	DET
ftr-334	70	31	legal	legal	ADJ
ftr-334	70	32	analysis	analysis	NOUN
ftr-334	70	33	of	of	ADP
ftr-334	70	34	the	the	DET
ftr-334	70	35	various	various	ADJ
ftr-334	70	36	opinions	opinion	NOUN
ftr-334	70	37	.	.	PUNCT
ftr-334	70	38	"	"	PUNCT
ftr-334	71	1	because	because	SCONJ
ftr-334	71	2	the	the	DET
ftr-334	71	3	two	two	NUM
ftr-334	71	4	-	-	PUNCT
ftr-334	71	5	year	year	NOUN
ftr-334	71	6	rule	rule	NOUN
ftr-334	71	7	in	in	ADP
ftr-334	71	8	practice	practice	NOUN
ftr-334	71	9	often	often	ADV
ftr-334	71	10	prevented	prevent	VERB
ftr-334	71	11	abused	abuse	VERB
ftr-334	71	12	ex	ex	NOUN
ftr-334	71	13	-	-	NOUN
ftr-334	71	14	spouses	spouse	NOUN
ftr-334	71	15	from	from	ADP
ftr-334	71	16	having	have	VERB
ftr-334	71	17	the	the	DET
ftr-334	71	18	irs	irs	PROPN
ftr-334	71	19	or	or	CCONJ
ftr-334	71	20	courts	court	NOUN
ftr-334	71	21	consider	consider	VERB
ftr-334	71	22	their	their	PRON
ftr-334	71	23	case	case	NOUN
ftr-334	71	24	on	on	ADP
ftr-334	71	25	the	the	DET
ftr-334	71	26	merits	merit	NOUN
ftr-334	71	27	,	,	PUNCT
ftr-334	71	28	the	the	DET
ftr-334	71	29	regulation	regulation	NOUN
ftr-334	71	30	led	lead	VERB
ftr-334	71	31	to	to	ADP
ftr-334	71	32	a	a	DET
ftr-334	71	33	firestorm	firestorm	NOUN
ftr-334	71	34	of	of	ADP
ftr-334	71	35	controversy	controversy	NOUN
ftr-334	71	36	when	when	SCONJ
ftr-334	71	37	the	the	DET
ftr-334	71	38	public	public	NOUN
ftr-334	71	39	finally	finally	ADV
ftr-334	71	40	became	become	VERB
ftr-334	71	41	involved.16	involved.16	PROPN
ftr-334	71	42	11	11	NUM
ftr-334	71	43	.	.	PUNCT
ftr-334	72	1	in	in	ADP
ftr-334	72	2	announcing	announce	VERB
ftr-334	72	3	the	the	DET
ftr-334	72	4	proposed	propose	VERB
ftr-334	72	5	rule	rule	NOUN
ftr-334	72	6	(	(	PUNCT
ftr-334	72	7	as	as	ADV
ftr-334	72	8	well	well	ADV
ftr-334	72	9	as	as	ADP
ftr-334	72	10	other	other	ADJ
ftr-334	72	11	rules	rule	NOUN
ftr-334	72	12	relating	relate	VERB
ftr-334	72	13	to	to	ADP
ftr-334	72	14	requests	request	NOUN
ftr-334	72	15	for	for	ADP
ftr-334	72	16	relief	relief	NOUN
ftr-334	72	17	)	)	PUNCT
ftr-334	72	18	in	in	ADP
ftr-334	72	19	regulatory	regulatory	ADJ
ftr-334	72	20	form	form	NOUN
ftr-334	72	21	,	,	PUNCT
ftr-334	72	22	the	the	DET
ftr-334	72	23	treasury	treasury	NOUN
ftr-334	72	24	took	take	VERB
ftr-334	72	25	the	the	DET
ftr-334	72	26	view	view	NOUN
ftr-334	72	27	that	that	SCONJ
ftr-334	72	28	the	the	DET
ftr-334	72	29	regulations	regulation	NOUN
ftr-334	72	30	were	be	AUX
ftr-334	72	31	exempt	exempt	ADJ
ftr-334	72	32	from	from	ADP
ftr-334	72	33	the	the	DET
ftr-334	72	34	administrative	administrative	ADJ
ftr-334	72	35	procedure	procedure	NOUN
ftr-334	72	36	act	act	NOUN
ftr-334	72	37	and	and	CCONJ
ftr-334	72	38	not	not	PART
ftr-334	72	39	subject	subject	VERB
ftr-334	72	40	to	to	ADP
ftr-334	72	41	the	the	DET
ftr-334	72	42	noticeand	noticeand	NOUN
ftr-334	72	43	-	-	PUNCT
ftr-334	72	44	comment	comment	NOUN
ftr-334	72	45	regime	regime	NOUN
ftr-334	72	46	that	that	PRON
ftr-334	72	47	accompanies	accompany	VERB
ftr-334	72	48	the	the	DET
ftr-334	72	49	issuance	issuance	NOUN
ftr-334	72	50	of	of	ADP
ftr-334	72	51	agency	agency	NOUN
ftr-334	72	52	legislative	legislative	ADJ
ftr-334	72	53	rules	rule	NOUN
ftr-334	72	54	.	.	PUNCT
ftr-334	73	1	see	see	VERB
ftr-334	73	2	i	i	PRON
ftr-334	73	3	d.	d.	PROPN
ftr-334	73	4	in	in	ADP
ftr-334	73	5	the	the	DET
ftr-334	73	6	preamble	preamble	NOUN
ftr-334	73	7	that	that	PRON
ftr-334	73	8	accompanied	accompany	VERB
ftr-334	73	9	the	the	DET
ftr-334	73	10	final	final	ADJ
ftr-334	73	11	regulations	regulation	NOUN
ftr-334	73	12	,	,	PUNCT
ftr-334	73	13	irs	irs	PROPN
ftr-334	73	14	noted	note	VERB
ftr-334	73	15	that	that	SCONJ
ftr-334	73	16	it	it	PRON
ftr-334	73	17	had	have	AUX
ftr-334	73	18	requested	request	VERB
ftr-334	73	19	comments	comment	NOUN
ftr-334	73	20	from	from	ADP
ftr-334	73	21	the	the	DET
ftr-334	73	22	public	public	NOUN
ftr-334	73	23	in	in	ADP
ftr-334	73	24	its	its	PRON
ftr-334	73	25	subregulatory	subregulatory	ADJ
ftr-334	73	26	guidance	guidance	NOUN
ftr-334	73	27	and	and	CCONJ
ftr-334	73	28	offered	offer	VERB
ftr-334	73	29	the	the	DET
ftr-334	73	30	public	public	NOUN
ftr-334	73	31	the	the	DET
ftr-334	73	32	opportunity	opportunity	NOUN
ftr-334	73	33	to	to	PART
ftr-334	73	34	comment	comment	VERB
ftr-334	73	35	again	again	ADV
ftr-334	73	36	with	with	ADP
ftr-334	73	37	its	its	PRON
ftr-334	73	38	promulgation	promulgation	NOUN
ftr-334	73	39	of	of	ADP
ftr-334	73	40	proposed	propose	VERB
ftr-334	73	41	regulations	regulation	NOUN
ftr-334	73	42	.	.	PUNCT
ftr-334	74	1	i	i	PRON
ftr-334	74	2	d.	d.	PROPN
ftr-334	74	3	12	12	NUM
ftr-334	74	4	.	.	PUNCT
ftr-334	74	5	see	see	VERB
ftr-334	74	6	i.r.c	i.r.c	NOUN
ftr-334	74	7	.	.	PUNCT
ftr-334	75	1	§	§	PROPN
ftr-334	75	2	6015(b)(1)(c	6015(b)(1)(c	NUM
ftr-334	75	3	)	)	PUNCT
ftr-334	75	4	(	(	PUNCT
ftr-334	75	5	"	"	PUNCT
ftr-334	75	6	the	the	DET
ftr-334	75	7	other	other	ADJ
ftr-334	75	8	individual	individual	NOUN
ftr-334	75	9	filing	filing	NOUN
ftr-334	75	10	the	the	DET
ftr-334	75	11	joint	joint	ADJ
ftr-334	75	12	return	return	NOUN
ftr-334	75	13	establishes	establish	VERB
ftr-334	75	14	that	that	SCONJ
ftr-334	75	15	in	in	ADP
ftr-334	75	16	signing	sign	VERB
ftr-334	75	17	the	the	DET
ftr-334	75	18	return	return	NOUN
ftr-334	75	19	he	he	PRON
ftr-334	75	20	or	or	CCONJ
ftr-334	75	21	she	she	PRON
ftr-334	75	22	did	do	AUX
ftr-334	75	23	not	not	PART
ftr-334	75	24	know	know	VERB
ftr-334	75	25	,	,	PUNCT
ftr-334	75	26	and	and	CCONJ
ftr-334	75	27	had	have	VERB
ftr-334	75	28	no	no	DET
ftr-334	75	29	reason	reason	NOUN
ftr-334	75	30	to	to	PART
ftr-334	75	31	know	know	VERB
ftr-334	75	32	,	,	PUNCT
ftr-334	75	33	that	that	SCONJ
ftr-334	75	34	there	there	PRON
ftr-334	75	35	was	be	VERB
ftr-334	75	36	such	such	ADJ
ftr-334	75	37	understatement	understatement	NOUN
ftr-334	75	38	"	"	PUNCT
ftr-334	75	39	)	)	PUNCT
ftr-334	75	40	(	(	PUNCT
ftr-334	75	41	emphasis	emphasis	NOUN
ftr-334	75	42	added	add	VERB
ftr-334	75	43	)	)	PUNCT
ftr-334	75	44	.	.	PUNCT
ftr-334	76	1	13	13	NUM
ftr-334	76	2	.	.	X
ftr-334	77	1	lantz	lantz	PROPN
ftr-334	77	2	v.	v.	PROPN
ftr-334	77	3	commissioner	commissioner	PROPN
ftr-334	77	4	,	,	PUNCT
ftr-334	77	5	132	132	NUM
ftr-334	77	6	t.c	t.c	PROPN
ftr-334	77	7	.	.	PROPN
ftr-334	77	8	131	131	NUM
ftr-334	77	9	,	,	PUNCT
ftr-334	77	10	131	131	NUM
ftr-334	77	11	(	(	PUNCT
ftr-334	77	12	2009	2009	NUM
ftr-334	77	13	)	)	PUNCT
ftr-334	77	14	(	(	PUNCT
ftr-334	77	15	holding	hold	VERB
ftr-334	77	16	the	the	DET
ftr-334	77	17	time	time	NOUN
ftr-334	77	18	period	period	NOUN
ftr-334	77	19	invalid	invalid	ADJ
ftr-334	77	20	)	)	PUNCT
ftr-334	77	21	rev'd	rev'd	VERB
ftr-334	77	22	,	,	PUNCT
ftr-334	77	23	607	607	NUM
ftr-334	77	24	f.3d	f.3d	NUM
ftr-334	77	25	479	479	NUM
ftr-334	77	26	(	(	PUNCT
ftr-334	77	27	7th	7th	ADJ
ftr-334	77	28	cir	cir	NOUN
ftr-334	77	29	.	.	PUNCT
ftr-334	77	30	2010	2010	NUM
ftr-334	77	31	)	)	PUNCT
ftr-334	77	32	.	.	PUNCT
ftr-334	78	1	14	14	NUM
ftr-334	78	2	.	.	PUNCT
ftr-334	79	1	lantz	lantz	PROPN
ftr-334	79	2	v.	v.	PROPN
ftr-334	79	3	commissioner	commissioner	PROPN
ftr-334	79	4	,	,	PUNCT
ftr-334	79	5	607	607	NUM
ftr-334	79	6	f.3d	f.3d	NUM
ftr-334	79	7	479	479	NUM
ftr-334	79	8	,	,	PUNCT
ftr-334	79	9	487	487	NUM
ftr-334	79	10	(	(	PUNCT
ftr-334	79	11	7th	7th	ADJ
ftr-334	79	12	cir	cir	NOUN
ftr-334	79	13	.	.	PUNCT
ftr-334	79	14	2010	2010	NUM
ftr-334	79	15	)	)	PUNCT
ftr-334	79	16	(	(	PUNCT
ftr-334	79	17	holding	hold	VERB
ftr-334	79	18	the	the	DET
ftr-334	79	19	time	time	NOUN
ftr-334	79	20	period	period	NOUN
ftr-334	79	21	valid	valid	ADJ
ftr-334	79	22	)	)	PUNCT
ftr-334	79	23	;	;	PUNCT
ftr-334	79	24	mannella	mannella	PROPN
ftr-334	79	25	v.	v.	PROPN
ftr-334	79	26	commissioner	commissioner	NOUN
ftr-334	79	27	,	,	PUNCT
ftr-334	79	28	631	631	NUM
ftr-334	79	29	f.3d	f.3d	NUM
ftr-334	79	30	115	115	NUM
ftr-334	79	31	,	,	PUNCT
ftr-334	79	32	116	116	NUM
ftr-334	79	33	(	(	PUNCT
ftr-334	79	34	3d	3d	PROPN
ftr-334	79	35	cir	cir	NOUN
ftr-334	79	36	.	.	PUNCT
ftr-334	79	37	2011	2011	NUM
ftr-334	79	38	)	)	PUNCT
ftr-334	79	39	(	(	PUNCT
ftr-334	79	40	holding	hold	VERB
ftr-334	79	41	the	the	DET
ftr-334	79	42	time	time	NOUN
ftr-334	79	43	period	period	NOUN
ftr-334	79	44	valid	valid	ADJ
ftr-334	79	45	)	)	PUNCT
ftr-334	79	46	.	.	PUNCT
ftr-334	80	1	15	15	X
ftr-334	80	2	.	.	X
ftr-334	80	3	see	see	VERB
ftr-334	80	4	,	,	PUNCT
ftr-334	80	5	e.g.	e.g.	ADV
ftr-334	80	6	,	,	PUNCT
ftr-334	80	7	scott	scott	PROPN
ftr-334	80	8	a.	a.	PROPN
ftr-334	80	9	schumacher	schumacher	PROPN
ftr-334	80	10	,	,	PUNCT
ftr-334	80	11	innocent	innocent	ADJ
ftr-334	80	12	spouse	spouse	NOUN
ftr-334	80	13	,	,	PUNCT
ftr-334	80	14	administrative	administrative	ADJ
ftr-334	80	15	process	process	NOUN
ftr-334	80	16	:	:	PUNCT
ftr-334	80	17	time	time	NOUN
ftr-334	80	18	for	for	ADP
ftr-334	80	19	reform	reform	NOUN
ftr-334	80	20	,	,	PUNCT
ftr-334	80	21	130	130	NUM
ftr-334	80	22	tax	tax	NOUN
ftr-334	80	23	notes	note	NOUN
ftr-334	80	24	113	113	NUM
ftr-334	80	25	(	(	PUNCT
ftr-334	80	26	jan	jan	PROPN
ftr-334	80	27	.	.	PROPN
ftr-334	80	28	3	3	NUM
ftr-334	80	29	,	,	PUNCT
ftr-334	80	30	2011	2011	NUM
ftr-334	80	31	)	)	PUNCT
ftr-334	81	1	[	[	X
ftr-334	81	2	hereinafter	hereinafter	NOUN
ftr-334	81	3	schumacher	schumacher	PROPN
ftr-334	81	4	,	,	PUNCT
ftr-334	81	5	time	time	NOUN
ftr-334	81	6	for	for	ADP
ftr-334	81	7	reform	reform	NOUN
ftr-334	81	8	]	]	X
ftr-334	81	9	;	;	PUNCT
ftr-334	81	10	patrick	patrick	PROPN
ftr-334	81	11	j.	j.	PROPN
ftr-334	81	12	smith	smith	PROPN
ftr-334	81	13	,	,	PUNCT
ftr-334	81	14	gaps	gap	NOUN
ftr-334	81	15	in	in	ADP
ftr-334	81	16	the	the	DET
ftr-334	81	17	seventh	seventh	ADJ
ftr-334	81	18	circuit	circuit	NOUN
ftr-334	81	19	's	's	PART
ftr-334	81	20	reasoning	reasoning	NOUN
ftr-334	81	21	in	in	ADP
ftr-334	81	22	lantz	lantz	PROPN
ftr-334	81	23	,	,	PUNCT
ftr-334	81	24	128	128	NUM
ftr-334	81	25	tax	tax	NOUN
ftr-334	81	26	notes	note	NOUN
ftr-334	81	27	1375	1375	NUM
ftr-334	81	28	(	(	PUNCT
ftr-334	81	29	sept	sept	PROPN
ftr-334	81	30	.	.	PROPN
ftr-334	81	31	27	27	NUM
ftr-334	81	32	,	,	PUNCT
ftr-334	81	33	2010	2010	NUM
ftr-334	81	34	)	)	PUNCT
ftr-334	81	35	.	.	PUNCT
ftr-334	82	1	16	16	NUM
ftr-334	82	2	.	.	PUNCT
ftr-334	83	1	some	some	PRON
ftr-334	83	2	have	have	AUX
ftr-334	83	3	suggested	suggest	VERB
ftr-334	83	4	that	that	SCONJ
ftr-334	83	5	the	the	DET
ftr-334	83	6	statute	statute	NOUN
ftr-334	83	7	and	and	CCONJ
ftr-334	83	8	legislative	legislative	ADJ
ftr-334	83	9	history	history	NOUN
ftr-334	83	10	suggest	suggest	VERB
ftr-334	83	11	a	a	DET
ftr-334	83	12	legislative	legislative	ADJ
ftr-334	83	13	decision	decision	NOUN
ftr-334	83	14	to	to	PART
ftr-334	83	15	not	not	PART
ftr-334	83	16	include	include	VERB
ftr-334	83	17	a	a	DET
ftr-334	83	18	two	two	NUM
ftr-334	83	19	-	-	PUNCT
ftr-334	83	20	year	year	NOUN
ftr-334	83	21	rule	rule	NOUN
ftr-334	83	22	,	,	PUNCT
ftr-334	83	23	though	though	SCONJ
ftr-334	83	24	the	the	DET
ftr-334	83	25	circuit	circuit	NOUN
ftr-334	83	26	courts	court	NOUN
ftr-334	83	27	that	that	PRON
ftr-334	83	28	have	have	AUX
ftr-334	83	29	concluded	conclude	VERB
ftr-334	83	30	differently	differently	ADV
ftr-334	83	31	suggest	suggest	VERB
ftr-334	83	32	that	that	SCONJ
ftr-334	83	33	the	the	DET
ftr-334	83	34	legal	legal	ADJ
ftr-334	83	35	issue	issue	NOUN
ftr-334	83	36	is	be	AUX
ftr-334	83	37	at	at	ADP
ftr-334	83	38	a	a	DET
ftr-334	83	39	minimum	minimum	NOUN
ftr-334	83	40	far	far	ADV
ftr-334	83	41	from	from	ADP
ftr-334	83	42	straightforward	straightforward	NOUN
ftr-334	83	43	.	.	PUNCT
ftr-334	84	1	cf	cf	NOUN
ftr-334	84	2	nat'l	nat'l	PROPN
ftr-334	84	3	taxpayer	taxpayer	PROPN
ftr-334	84	4	advoc	advoc	PROPN
ftr-334	84	5	.	.	PUNCT
ftr-334	85	1	,	,	PUNCT
ftr-334	85	2	2010	2010	NUM
ftr-334	85	3	ann	ann	PROPN
ftr-334	85	4	.	.	PUNCT
ftr-334	86	1	rep	rep	PROPN
ftr-334	86	2	.	.	PROPN
ftr-334	86	3	to	to	ADP
ftr-334	86	4	congress	congress	PROPN
ftr-334	86	5	vol.2	vol.2	PROPN
ftr-334	86	6	,	,	PUNCT
ftr-334	86	7	3	3	NUM
ftr-334	86	8	-	-	SYM
ftr-334	86	9	4	4	NUM
ftr-334	86	10	(	(	PUNCT
ftr-334	86	11	2010	2010	NUM
ftr-334	86	12	)	)	PUNCT
ftr-334	87	1	[	[	X
ftr-334	87	2	hereinafter	hereinafter	NOUN
ftr-334	87	3	nta	nta	PROPN
ftr-334	87	4	2010	2010	NUM
ftr-334	87	5	ann	ann	PROPN
ftr-334	87	6	.	.	PUNCT
ftr-334	87	7	rep	rep	PROPN
ftr-334	87	8	.	.	PROPN
ftr-334	87	9	]	]	PUNCT
ftr-334	88	1	(	(	PUNCT
ftr-334	88	2	asserting	assert	VERB
ftr-334	88	3	that	that	SCONJ
ftr-334	88	4	after	after	ADP
ftr-334	88	5	listening	listen	VERB
ftr-334	88	6	to	to	ADP
ftr-334	88	7	testimony	testimony	NOUN
ftr-334	88	8	from	from	ADP
ftr-334	88	9	innocent	innocent	ADJ
ftr-334	88	10	spouses	spouse	NOUN
ftr-334	88	11	describing	describe	VERB
ftr-334	88	12	cases	case	NOUN
ftr-334	88	13	where	where	SCONJ
ftr-334	88	14	relief	relief	NOUN
ftr-334	88	15	would	would	AUX
ftr-334	88	16	be	be	AUX
ftr-334	88	17	denied	deny	VERB
ftr-334	88	18	,	,	PUNCT
ftr-334	88	19	congress	congress	PROPN
ftr-334	88	20	did	do	AUX
ftr-334	88	21	not	not	PART
ftr-334	88	22	include	include	VERB
ftr-334	88	23	a	a	DET
ftr-334	88	24	time	time	NOUN
ftr-334	88	25	restriction	restriction	NOUN
ftr-334	88	26	in	in	ADP
ftr-334	88	27	section	section	NOUN
ftr-334	88	28	6015(f	6015(f	NUM
ftr-334	88	29	)	)	PUNCT
ftr-334	88	30	)	)	PUNCT
ftr-334	88	31	.	.	PUNCT
ftr-334	89	1	520	520	NUM
ftr-334	90	1	[	[	NOUN
ftr-334	90	2	vol	vol	NOUN
ftr-334	90	3	.	.	PUNCT
ftr-334	91	1	12:7	12:7	NUM
ftr-334	91	2	paradigm	paradigm	NOUN
ftr-334	91	3	for	for	ADP
ftr-334	91	4	irs	irs	PROPN
ftr-334	91	5	guidance	guidance	NOUN
ftr-334	91	6	in	in	ADP
ftr-334	91	7	contrast	contrast	NOUN
ftr-334	91	8	,	,	PUNCT
ftr-334	91	9	the	the	DET
ftr-334	91	10	case	case	NOUN
ftr-334	91	11	of	of	ADP
ftr-334	91	12	the	the	DET
ftr-334	91	13	regulations	regulation	NOUN
ftr-334	91	14	governing	govern	VERB
ftr-334	91	15	the	the	DET
ftr-334	91	16	reporting	reporting	NOUN
ftr-334	91	17	of	of	ADP
ftr-334	91	18	uncertain	uncertain	ADJ
ftr-334	91	19	tax	tax	NOUN
ftr-334	91	20	positions	position	NOUN
ftr-334	91	21	(	(	PUNCT
ftr-334	91	22	"	"	PUNCT
ftr-334	91	23	utp	utp	VERB
ftr-334	91	24	"	"	PUNCT
ftr-334	91	25	regulations	regulation	NOUN
ftr-334	91	26	)	)	PUNCT
ftr-334	91	27	,	,	PUNCT
ftr-334	91	28	promulgated	promulgate	VERB
ftr-334	91	29	at	at	ADP
ftr-334	91	30	roughly	roughly	ADV
ftr-334	91	31	the	the	DET
ftr-334	91	32	same	same	ADJ
ftr-334	91	33	time	time	NOUN
ftr-334	91	34	as	as	ADP
ftr-334	91	35	the	the	DET
ftr-334	91	36	two	two	NUM
ftr-334	91	37	-	-	PUNCT
ftr-334	91	38	year	year	NOUN
ftr-334	91	39	rule	rule	NOUN
ftr-334	91	40	,	,	PUNCT
ftr-334	91	41	presents	present	VERB
ftr-334	91	42	an	an	DET
ftr-334	91	43	example	example	NOUN
ftr-334	91	44	of	of	ADP
ftr-334	91	45	the	the	DET
ftr-334	91	46	triumph	triumph	NOUN
ftr-334	91	47	of	of	ADP
ftr-334	91	48	the	the	DET
ftr-334	91	49	public	public	ADJ
ftr-334	91	50	participation	participation	NOUN
ftr-334	91	51	ideal	ideal	NOUN
ftr-334	91	52	in	in	ADP
ftr-334	91	53	administrative	administrative	ADJ
ftr-334	91	54	rulemaking	rulemaking	NOUN
ftr-334	91	55	.	.	PUNCT
ftr-334	91	56	"	"	PUNCT
ftr-334	92	1	at	at	ADP
ftr-334	92	2	a	a	DET
ftr-334	92	3	2010	2010	NUM
ftr-334	92	4	american	american	PROPN
ftr-334	92	5	bar	bar	PROPN
ftr-334	92	6	association	association	PROPN
ftr-334	92	7	tax	tax	NOUN
ftr-334	92	8	section	section	NOUN
ftr-334	92	9	meeting	meeting	NOUN
ftr-334	92	10	in	in	ADP
ftr-334	92	11	toronto	toronto	PROPN
ftr-334	92	12	,	,	PUNCT
ftr-334	92	13	irs	irs	PROPN
ftr-334	92	14	commissioner	commissioner	PROPN
ftr-334	92	15	douglas	douglas	PROPN
ftr-334	92	16	shulman	shulman	PROPN
ftr-334	92	17	announced	announce	VERB
ftr-334	92	18	the	the	DET
ftr-334	92	19	release	release	NOUN
ftr-334	92	20	of	of	ADP
ftr-334	92	21	the	the	DET
ftr-334	92	22	long	long	ADJ
ftr-334	92	23	awaited	await	VERB
ftr-334	92	24	schedule	schedule	NOUN
ftr-334	92	25	utp.18	utp.18	PUNCT
ftr-334	92	26	the	the	DET
ftr-334	92	27	irs	irs	PROPN
ftr-334	92	28	previously	previously	ADV
ftr-334	92	29	released	release	VERB
ftr-334	92	30	a	a	DET
ftr-334	92	31	draft	draft	NOUN
ftr-334	92	32	schedule	schedule	NOUN
ftr-334	92	33	utp	utp	NOUN
ftr-334	92	34	and	and	CCONJ
ftr-334	92	35	solicited	solicit	VERB
ftr-334	92	36	feedback	feedback	NOUN
ftr-334	92	37	and	and	CCONJ
ftr-334	92	38	comments.19	comments.19	VERB
ftr-334	92	39	the	the	DET
ftr-334	92	40	final	final	ADJ
ftr-334	92	41	version	version	NOUN
ftr-334	92	42	of	of	ADP
ftr-334	92	43	the	the	DET
ftr-334	92	44	schedule	schedule	NOUN
ftr-334	92	45	,	,	PUNCT
ftr-334	92	46	incorporating	incorporate	VERB
ftr-334	92	47	the	the	DET
ftr-334	92	48	many	many	ADJ
ftr-334	92	49	comments	comment	NOUN
ftr-334	92	50	received	receive	VERB
ftr-334	92	51	,	,	PUNCT
ftr-334	92	52	underwent	underwent	ADJ
ftr-334	92	53	liberalizing	liberalize	VERB
ftr-334	92	54	changes	change	NOUN
ftr-334	92	55	and	and	CCONJ
ftr-334	92	56	now	now	ADV
ftr-334	92	57	requires	require	VERB
ftr-334	92	58	certain	certain	ADJ
ftr-334	92	59	corporations	corporation	NOUN
ftr-334	92	60	to	to	PART
ftr-334	92	61	disclose	disclose	VERB
ftr-334	92	62	uncertain	uncertain	ADJ
ftr-334	92	63	tax	tax	NOUN
ftr-334	92	64	positions	position	NOUN
ftr-334	92	65	to	to	ADP
ftr-334	92	66	the	the	DET
ftr-334	92	67	irs	irs	PROPN
ftr-334	92	68	on	on	ADP
ftr-334	92	69	their	their	PRON
ftr-334	92	70	corporate	corporate	ADJ
ftr-334	92	71	tax	tax	NOUN
ftr-334	92	72	returns	return	NOUN
ftr-334	92	73	.	.	PUNCT
ftr-334	93	1	20	20	NUM
ftr-334	93	2	the	the	DET
ftr-334	93	3	proposal	proposal	NOUN
ftr-334	93	4	,	,	PUNCT
ftr-334	93	5	radical	radical	ADJ
ftr-334	93	6	in	in	ADP
ftr-334	93	7	that	that	SCONJ
ftr-334	93	8	it	it	PRON
ftr-334	93	9	triggered	trigger	VERB
ftr-334	93	10	an	an	DET
ftr-334	93	11	affirmative	affirmative	ADJ
ftr-334	93	12	tax	tax	NOUN
ftr-334	93	13	disclosure	disclosure	NOUN
ftr-334	93	14	tethered	tether	VERB
ftr-334	93	15	to	to	ADP
ftr-334	93	16	a	a	DET
ftr-334	93	17	corporation	corporation	NOUN
ftr-334	93	18	's	's	PART
ftr-334	93	19	reserve	reserve	NOUN
ftr-334	93	20	for	for	ADP
ftr-334	93	21	financial	financial	ADJ
ftr-334	93	22	accounting	accounting	NOUN
ftr-334	93	23	purposes	purpose	NOUN
ftr-334	93	24	,	,	PUNCT
ftr-334	93	25	generated	generate	VERB
ftr-334	93	26	a	a	DET
ftr-334	93	27	significant	significant	ADJ
ftr-334	93	28	amount	amount	NOUN
ftr-334	93	29	of	of	ADP
ftr-334	93	30	concern	concern	NOUN
ftr-334	93	31	and	and	CCONJ
ftr-334	93	32	public	public	ADJ
ftr-334	93	33	comment	comment	NOUN
ftr-334	93	34	in	in	ADP
ftr-334	93	35	the	the	DET
ftr-334	93	36	corporate	corporate	ADJ
ftr-334	93	37	tax	tax	NOUN
ftr-334	93	38	community	community	NOUN
ftr-334	93	39	.	.	PUNCT
ftr-334	94	1	2	2	NUM
ftr-334	94	2	1	1	NUM
ftr-334	94	3	as	as	ADV
ftr-334	94	4	soon	soon	ADV
ftr-334	94	5	as	as	ADP
ftr-334	94	6	the	the	DET
ftr-334	94	7	17	17	NUM
ftr-334	94	8	.	.	PUNCT
ftr-334	95	1	see	see	VERB
ftr-334	95	2	generally	generally	ADV
ftr-334	95	3	reg	reg	ADJ
ftr-334	95	4	.	.	PUNCT
ftr-334	96	1	§	§	PROPN
ftr-334	96	2	1.6012	1.6012	NUM
ftr-334	96	3	-	-	SYM
ftr-334	96	4	2(a)(4	2(a)(4	NUM
ftr-334	96	5	)	)	PUNCT
ftr-334	96	6	(	(	PUNCT
ftr-334	96	7	requiring	require	VERB
ftr-334	96	8	attachment	attachment	NOUN
ftr-334	96	9	of	of	ADP
ftr-334	96	10	schedule	schedule	NOUN
ftr-334	96	11	utp	utp	VERB
ftr-334	96	12	to	to	ADP
ftr-334	96	13	corporate	corporate	ADJ
ftr-334	96	14	returns	return	NOUN
ftr-334	96	15	to	to	PART
ftr-334	96	16	disclose	disclose	VERB
ftr-334	96	17	uncertain	uncertain	ADJ
ftr-334	96	18	tax	tax	NOUN
ftr-334	96	19	positions	position	NOUN
ftr-334	96	20	)	)	PUNCT
ftr-334	96	21	.	.	PUNCT
ftr-334	97	1	18	18	NUM
ftr-334	97	2	.	.	PUNCT
ftr-334	98	1	shulman	shulman	NOUN
ftr-334	98	2	announces	announce	VERB
ftr-334	98	3	release	release	NOUN
ftr-334	98	4	of	of	ADP
ftr-334	98	5	final	final	ADJ
ftr-334	98	6	utp	utp	NOUN
ftr-334	98	7	reporting	reporting	NOUN
ftr-334	98	8	schedule	schedule	NOUN
ftr-334	98	9	and	and	CCONJ
ftr-334	98	10	instructions	instruction	NOUN
ftr-334	98	11	and	and	CCONJ
ftr-334	98	12	guidance	guidance	NOUN
ftr-334	98	13	,	,	PUNCT
ftr-334	98	14	2010	2010	NUM
ftr-334	98	15	tnt	tnt	NOUN
ftr-334	98	16	186	186	NUM
ftr-334	98	17	-	-	SYM
ftr-334	98	18	30	30	NUM
ftr-334	98	19	(	(	PUNCT
ftr-334	98	20	sept	sept	PROPN
ftr-334	98	21	.	.	PROPN
ftr-334	98	22	27	27	NUM
ftr-334	98	23	,	,	PUNCT
ftr-334	98	24	2010	2010	NUM
ftr-334	98	25	)	)	PUNCT
ftr-334	98	26	(	(	PUNCT
ftr-334	98	27	tax	tax	NOUN
ftr-334	98	28	analysts	analyst	NOUN
ftr-334	98	29	)	)	PUNCT
ftr-334	98	30	.	.	PUNCT
ftr-334	99	1	for	for	ADP
ftr-334	99	2	tax	tax	NOUN
ftr-334	99	3	years	year	NOUN
ftr-334	99	4	starting	start	VERB
ftr-334	99	5	in	in	ADP
ftr-334	99	6	2010	2010	NUM
ftr-334	99	7	,	,	PUNCT
ftr-334	99	8	schedule	schedule	NOUN
ftr-334	99	9	utp	utp	NOUN
ftr-334	99	10	,	,	PUNCT
ftr-334	99	11	or	or	CCONJ
ftr-334	99	12	uncertain	uncertain	ADJ
ftr-334	99	13	tax	tax	NOUN
ftr-334	99	14	position	position	NOUN
ftr-334	99	15	statement	statement	NOUN
ftr-334	99	16	,	,	PUNCT
ftr-334	99	17	requires	require	VERB
ftr-334	99	18	certain	certain	ADJ
ftr-334	99	19	corporate	corporate	ADJ
ftr-334	99	20	taxpayers	taxpayer	NOUN
ftr-334	99	21	to	to	PART
ftr-334	99	22	report	report	VERB
ftr-334	99	23	uncertain	uncertain	ADJ
ftr-334	99	24	tax	tax	NOUN
ftr-334	99	25	positions	position	NOUN
ftr-334	99	26	on	on	ADP
ftr-334	99	27	their	their	PRON
ftr-334	99	28	tax	tax	NOUN
ftr-334	99	29	returns	return	NOUN
ftr-334	99	30	.	.	PUNCT
ftr-334	100	1	19	19	NUM
ftr-334	100	2	.	.	X
ftr-334	100	3	see	see	VERB
ftr-334	100	4	announcement	announcement	NOUN
ftr-334	100	5	2010	2010	NUM
ftr-334	100	6	-	-	SYM
ftr-334	100	7	9	9	NUM
ftr-334	100	8	,	,	PUNCT
ftr-334	100	9	2010	2010	NUM
ftr-334	100	10	-	-	SYM
ftr-334	100	11	7	7	NUM
ftr-334	100	12	i.r.b	i.r.b	NOUN
ftr-334	100	13	.	.	PUNCT
ftr-334	100	14	408	408	NUM
ftr-334	100	15	;	;	PUNCT
ftr-334	100	16	announcement	announcement	NOUN
ftr-334	100	17	201017	201017	NUM
ftr-334	100	18	,	,	PUNCT
ftr-334	100	19	2010	2010	NUM
ftr-334	100	20	-	-	SYM
ftr-334	100	21	13	13	NUM
ftr-334	100	22	i.r.b	i.r.b	NOUN
ftr-334	100	23	.	.	PUNCT
ftr-334	101	1	515	515	NUM
ftr-334	101	2	;	;	PUNCT
ftr-334	101	3	announcement	announcement	NOUN
ftr-334	101	4	2010	2010	NUM
ftr-334	101	5	-	-	SYM
ftr-334	101	6	30	30	NUM
ftr-334	101	7	,	,	PUNCT
ftr-334	101	8	2010	2010	NUM
ftr-334	101	9	-	-	SYM
ftr-334	101	10	19	19	NUM
ftr-334	101	11	.r.b	.r.b	NOUN
ftr-334	101	12	.	.	PROPN
ftr-334	102	1	668	668	NUM
ftr-334	102	2	;	;	PUNCT
ftr-334	102	3	announcement	announcement	NOUN
ftr-334	102	4	2010	2010	NUM
ftr-334	102	5	-	-	SYM
ftr-334	102	6	75	75	NUM
ftr-334	102	7	,	,	PUNCT
ftr-334	102	8	2010	2010	NUM
ftr-334	102	9	-	-	SYM
ftr-334	102	10	41	41	NUM
ftr-334	102	11	i.r.b	i.r.b	NOUN
ftr-334	102	12	.	.	PUNCT
ftr-334	103	1	428	428	NUM
ftr-334	103	2	.	.	PUNCT
ftr-334	104	1	the	the	DET
ftr-334	104	2	notice	notice	NOUN
ftr-334	104	3	of	of	ADP
ftr-334	104	4	proposed	propose	VERB
ftr-334	104	5	rulemaking	rulemaking	NOUN
ftr-334	104	6	was	be	AUX
ftr-334	104	7	published	publish	VERB
ftr-334	104	8	later	later	ADV
ftr-334	104	9	that	that	DET
ftr-334	104	10	year	year	NOUN
ftr-334	104	11	.	.	PUNCT
ftr-334	105	1	see	see	VERB
ftr-334	105	2	requirement	requirement	NOUN
ftr-334	105	3	of	of	ADP
ftr-334	105	4	a	a	DET
ftr-334	105	5	statement	statement	NOUN
ftr-334	105	6	disclosing	disclose	VERB
ftr-334	105	7	uncertain	uncertain	ADJ
ftr-334	105	8	tax	tax	NOUN
ftr-334	105	9	positions	position	NOUN
ftr-334	105	10	,	,	PUNCT
ftr-334	105	11	75	75	NUM
ftr-334	105	12	fed	feed	VERB
ftr-334	105	13	.	.	PUNCT
ftr-334	106	1	reg	reg	PROPN
ftr-334	106	2	.	.	PROPN
ftr-334	107	1	54,802	54,802	NUM
ftr-334	107	2	(	(	PUNCT
ftr-334	107	3	proposed	propose	VERB
ftr-334	107	4	sept	sept	PROPN
ftr-334	107	5	.	.	PROPN
ftr-334	107	6	9	9	NUM
ftr-334	107	7	,	,	PUNCT
ftr-334	107	8	2010	2010	NUM
ftr-334	107	9	)	)	PUNCT
ftr-334	107	10	(	(	PUNCT
ftr-334	107	11	to	to	PART
ftr-334	107	12	be	be	AUX
ftr-334	107	13	codified	codify	VERB
ftr-334	107	14	at	at	ADP
ftr-334	107	15	26	26	NUM
ftr-334	107	16	c.f.r	c.f.r	NOUN
ftr-334	107	17	.	.	PUNCT
ftr-334	108	1	pt	pt	PROPN
ftr-334	108	2	.	.	PROPN
ftr-334	108	3	1	1	NUM
ftr-334	108	4	)	)	PUNCT
ftr-334	108	5	.	.	PUNCT
ftr-334	109	1	the	the	DET
ftr-334	109	2	irs	irs	PROPN
ftr-334	109	3	considered	consider	VERB
ftr-334	109	4	and	and	CCONJ
ftr-334	109	5	responded	respond	VERB
ftr-334	109	6	to	to	ADP
ftr-334	109	7	comments	comment	NOUN
ftr-334	109	8	in	in	ADP
ftr-334	109	9	each	each	DET
ftr-334	109	10	solicitation	solicitation	NOUN
ftr-334	109	11	,	,	PUNCT
ftr-334	109	12	incorporating	incorporate	VERB
ftr-334	109	13	an	an	DET
ftr-334	109	14	explanation	explanation	NOUN
ftr-334	109	15	and	and	CCONJ
ftr-334	109	16	summary	summary	NOUN
ftr-334	109	17	of	of	ADP
ftr-334	109	18	comments	comment	NOUN
ftr-334	109	19	in	in	ADP
ftr-334	109	20	its	its	PRON
ftr-334	109	21	final	final	ADJ
ftr-334	109	22	rule	rule	NOUN
ftr-334	109	23	.	.	PUNCT
ftr-334	110	1	see	see	VERB
ftr-334	110	2	t.d	t.d	PROPN
ftr-334	110	3	.	.	PROPN
ftr-334	110	4	9510	9510	NUM
ftr-334	110	5	,	,	PUNCT
ftr-334	110	6	2011	2011	NUM
ftr-334	110	7	-	-	SYM
ftr-334	110	8	6	6	NUM
ftr-334	110	9	i.r.b	i.r.b	NOUN
ftr-334	110	10	.	.	PUNCT
ftr-334	111	1	453	453	NUM
ftr-334	111	2	(	(	PUNCT
ftr-334	111	3	announcing	announce	VERB
ftr-334	111	4	the	the	DET
ftr-334	111	5	final	final	ADJ
ftr-334	111	6	rule	rule	NOUN
ftr-334	111	7	)	)	PUNCT
ftr-334	111	8	.	.	PUNCT
ftr-334	112	1	20	20	NUM
ftr-334	112	2	.	.	PUNCT
ftr-334	113	1	see	see	VERB
ftr-334	113	2	t.d	t.d	PROPN
ftr-334	113	3	.	.	PROPN
ftr-334	113	4	9510	9510	NUM
ftr-334	113	5	,	,	PUNCT
ftr-334	113	6	2011	2011	NUM
ftr-334	113	7	-	-	SYM
ftr-334	113	8	6	6	NUM
ftr-334	113	9	i.r.b	i.r.b	NOUN
ftr-334	113	10	.	.	PUNCT
ftr-334	114	1	453	453	NUM
ftr-334	114	2	(	(	PUNCT
ftr-334	114	3	announcing	announce	VERB
ftr-334	114	4	the	the	DET
ftr-334	114	5	final	final	ADJ
ftr-334	114	6	rule	rule	NOUN
ftr-334	114	7	)	)	PUNCT
ftr-334	114	8	.	.	PUNCT
ftr-334	115	1	21	21	NUM
ftr-334	115	2	.	.	PUNCT
ftr-334	115	3	prior	prior	ADV
ftr-334	115	4	to	to	ADP
ftr-334	115	5	schedule	schedule	NOUN
ftr-334	115	6	utp	utp	NOUN
ftr-334	115	7	,	,	PUNCT
ftr-334	115	8	corporations	corporation	NOUN
ftr-334	115	9	had	have	VERB
ftr-334	115	10	incentives	incentive	NOUN
ftr-334	115	11	not	not	PART
ftr-334	115	12	to	to	PART
ftr-334	115	13	make	make	VERB
ftr-334	115	14	the	the	DET
ftr-334	115	15	irs	irs	PROPN
ftr-334	115	16	aware	aware	ADJ
ftr-334	115	17	of	of	ADP
ftr-334	115	18	positions	position	NOUN
ftr-334	115	19	that	that	PRON
ftr-334	115	20	,	,	PUNCT
ftr-334	115	21	at	at	ADP
ftr-334	115	22	the	the	DET
ftr-334	115	23	time	time	NOUN
ftr-334	115	24	,	,	PUNCT
ftr-334	115	25	the	the	DET
ftr-334	115	26	irs	irs	PROPN
ftr-334	115	27	may	may	AUX
ftr-334	115	28	have	have	AUX
ftr-334	115	29	challenged	challenge	VERB
ftr-334	115	30	by	by	ADP
ftr-334	115	31	an	an	DET
ftr-334	115	32	audit	audit	NOUN
ftr-334	115	33	if	if	SCONJ
ftr-334	115	34	they	they	PRON
ftr-334	115	35	were	be	AUX
ftr-334	115	36	detected	detect	VERB
ftr-334	115	37	.	.	PUNCT
ftr-334	116	1	because	because	SCONJ
ftr-334	116	2	schedule	schedule	NOUN
ftr-334	116	3	utp	utp	NOUN
ftr-334	116	4	requires	require	VERB
ftr-334	116	5	all	all	DET
ftr-334	116	6	uncertain	uncertain	ADJ
ftr-334	116	7	positions	position	NOUN
ftr-334	116	8	to	to	PART
ftr-334	116	9	be	be	AUX
ftr-334	116	10	stated	state	VERB
ftr-334	116	11	,	,	PUNCT
ftr-334	116	12	significant	significant	ADJ
ftr-334	116	13	controversy	controversy	NOUN
ftr-334	116	14	surrounded	surround	VERB
ftr-334	116	15	its	its	PRON
ftr-334	116	16	adoption	adoption	NOUN
ftr-334	116	17	.	.	PUNCT
ftr-334	117	1	see	see	VERB
ftr-334	117	2	,	,	PUNCT
ftr-334	117	3	e.g.	e.g.	ADV
ftr-334	117	4	,	,	PUNCT
ftr-334	117	5	j.	j.	PROPN
ftr-334	117	6	richard	richard	PROPN
ftr-334	117	7	harvey	harvey	PROPN
ftr-334	117	8	,	,	PUNCT
ftr-334	117	9	jr	jr	PROPN
ftr-334	117	10	.	.	PROPN
ftr-334	117	11	,	,	PUNCT
ftr-334	117	12	schedule	schedule	NOUN
ftr-334	117	13	utp	utp	VERB
ftr-334	117	14	:	:	PUNCT
ftr-334	117	15	an	an	DET
ftr-334	117	16	insider	insider	NOUN
ftr-334	117	17	's	's	PART
ftr-334	117	18	summary	summary	NOUN
ftr-334	117	19	of	of	ADP
ftr-334	117	20	the	the	DET
ftr-334	117	21	background	background	NOUN
ftr-334	117	22	,	,	PUNCT
ftr-334	117	23	key	key	ADJ
ftr-334	117	24	concepts	concept	NOUN
ftr-334	117	25	,	,	PUNCT
ftr-334	117	26	and	and	CCONJ
ftr-334	117	27	major	major	ADJ
ftr-334	117	28	issues	issue	NOUN
ftr-334	117	29	,	,	PUNCT
ftr-334	117	30	9	9	NUM
ftr-334	117	31	depaul	depaul	NOUN
ftr-334	117	32	bus	bus	NOUN
ftr-334	117	33	.	.	PUNCT
ftr-334	117	34	&	&	CCONJ
ftr-334	117	35	com	com	PROPN
ftr-334	117	36	.	.	PUNCT
ftr-334	118	1	l.j	l.j	PROPN
ftr-334	118	2	.	.	PROPN
ftr-334	119	1	349	349	NUM
ftr-334	119	2	(	(	PUNCT
ftr-334	119	3	2011	2011	NUM
ftr-334	119	4	)	)	PUNCT
ftr-334	119	5	.	.	PUNCT
ftr-334	120	1	the	the	DET
ftr-334	120	2	irs	irs	PROPN
ftr-334	120	3	has	have	AUX
ftr-334	120	4	taken	take	VERB
ftr-334	120	5	the	the	DET
ftr-334	120	6	position	position	NOUN
ftr-334	120	7	that	that	SCONJ
ftr-334	120	8	it	it	PRON
ftr-334	120	9	has	have	VERB
ftr-334	120	10	authority	authority	NOUN
ftr-334	120	11	to	to	PART
ftr-334	120	12	require	require	VERB
ftr-334	120	13	the	the	DET
ftr-334	120	14	completion	completion	NOUN
ftr-334	120	15	and	and	CCONJ
ftr-334	120	16	filing	filing	NOUN
ftr-334	120	17	of	of	ADP
ftr-334	120	18	the	the	DET
ftr-334	120	19	form	form	NOUN
ftr-334	120	20	under	under	ADP
ftr-334	120	21	a	a	DET
ftr-334	120	22	general	general	ADJ
ftr-334	120	23	grant	grant	NOUN
ftr-334	120	24	of	of	ADP
ftr-334	120	25	legislative	legislative	ADJ
ftr-334	120	26	authority	authority	NOUN
ftr-334	120	27	pursuant	pursuant	ADJ
ftr-334	120	28	to	to	ADP
ftr-334	120	29	sections	section	NOUN
ftr-334	120	30	7805(a	7805(a	NUM
ftr-334	120	31	)	)	PUNCT
ftr-334	120	32	,	,	PUNCT
ftr-334	120	33	6111	6111	NUM
ftr-334	120	34	,	,	PUNCT
ftr-334	120	35	and	and	CCONJ
ftr-334	120	36	6112	6112	NUM
ftr-334	120	37	of	of	ADP
ftr-334	120	38	the	the	DET
ftr-334	120	39	internal	internal	ADJ
ftr-334	120	40	revenue	revenue	NOUN
ftr-334	120	41	code	code	NOUN
ftr-334	120	42	of	of	ADP
ftr-334	120	43	1986	1986	NUM
ftr-334	120	44	,	,	PUNCT
ftr-334	120	45	as	as	SCONJ
ftr-334	120	46	amended	amend	VERB
ftr-334	120	47	.	.	PUNCT
ftr-334	121	1	commentators	commentator	NOUN
ftr-334	121	2	have	have	AUX
ftr-334	121	3	speculated	speculate	VERB
ftr-334	121	4	that	that	SCONJ
ftr-334	121	5	the	the	DET
ftr-334	121	6	irs	irs	PROPN
ftr-334	121	7	's	's	PART
ftr-334	121	8	use	use	NOUN
ftr-334	121	9	of	of	ADP
ftr-334	121	10	regulations	regulation	NOUN
ftr-334	121	11	,	,	PUNCT
ftr-334	121	12	and	and	CCONJ
ftr-334	121	13	in	in	ADP
ftr-334	121	14	particular	particular	ADJ
ftr-334	121	15	its	its	PRON
ftr-334	121	16	claim	claim	NOUN
ftr-334	121	17	that	that	SCONJ
ftr-334	121	18	it	it	PRON
ftr-334	121	19	has	have	AUX
ftr-334	121	20	authority	authority	NOUN
ftr-334	121	21	to	to	PART
ftr-334	121	22	promulgate	promulgate	VERB
ftr-334	121	23	under	under	ADP
ftr-334	121	24	a	a	DET
ftr-334	121	25	specific	specific	ADJ
ftr-334	121	26	grant	grant	NOUN
ftr-334	121	27	pursuant	pursuant	ADJ
ftr-334	121	28	to	to	ADP
ftr-334	121	29	sections	section	NOUN
ftr-334	121	30	6111	6111	NUM
ftr-334	121	31	or	or	CCONJ
ftr-334	121	32	6112	6112	NUM
ftr-334	121	33	is	be	AUX
ftr-334	121	34	related	relate	VERB
ftr-334	121	35	to	to	ADP
ftr-334	121	36	its	its	PRON
ftr-334	121	37	desire	desire	NOUN
ftr-334	121	38	to	to	PART
ftr-334	121	39	ensure	ensure	VERB
ftr-334	121	40	that	that	SCONJ
ftr-334	121	41	its	its	PRON
ftr-334	121	42	requirement	requirement	NOUN
ftr-334	121	43	is	be	AUX
ftr-334	121	44	given	give	VERB
ftr-334	121	45	greater	great	ADJ
ftr-334	121	46	deference	deference	NOUN
ftr-334	121	47	by	by	ADP
ftr-334	121	48	courts	court	NOUN
ftr-334	121	49	.	.	PUNCT
ftr-334	122	1	see	see	VERB
ftr-334	122	2	jonathan	jonathan	PROPN
ftr-334	122	3	prokup	prokup	PROPN
ftr-334	122	4	&	&	CCONJ
ftr-334	122	5	dustin	dustin	PROPN
ftr-334	122	6	covello	covello	PROPN
ftr-334	122	7	,	,	PUNCT
ftr-334	122	8	the	the	DET
ftr-334	122	9	schedule	schedule	NOUN
ftr-334	122	10	utp	utp	VERB
ftr-334	122	11	regulation	regulation	NOUN
ftr-334	122	12	:	:	PUNCT
ftr-334	122	13	is	be	AUX
ftr-334	122	14	the	the	DET
ftr-334	122	15	irs	irs	PROPN
ftr-334	122	16	gearing	gear	VERB
ftr-334	122	17	up	up	ADP
ftr-334	122	18	for	for	ADP
ftr-334	122	19	battle	battle	NOUN
ftr-334	122	20	?	?	PUNCT
ftr-334	122	21	,	,	PUNCT
ftr-334	122	22	tax	tax	NOUN
ftr-334	122	23	blawg	blawg	NOUN
ftr-334	122	24	(	(	PUNCT
ftr-334	122	25	oct	oct	PROPN
ftr-334	122	26	.	.	PROPN
ftr-334	122	27	2	2	NUM
ftr-334	122	28	,	,	PUNCT
ftr-334	122	29	2011	2011	NUM
ftr-334	122	30	)	)	PUNCT
ftr-334	122	31	,	,	PUNCT
ftr-334	122	32	http://taxblawg.net/2010/09/13/the-schedule-utpregulation-is-the-irs-gearing-up-for-battle/.	http://taxblawg.net/2010/09/13/the-schedule-utpregulation-is-the-irs-gearing-up-for-battle/.	NOUN
ftr-334	122	33	for	for	ADP
ftr-334	122	34	a	a	DET
ftr-334	122	35	discussion	discussion	NOUN
ftr-334	122	36	of	of	ADP
ftr-334	122	37	the	the	DET
ftr-334	122	38	degree	degree	NOUN
ftr-334	122	39	of	of	ADP
ftr-334	122	40	deference	deference	NOUN
ftr-334	122	41	courts	court	NOUN
ftr-334	122	42	give	give	VERB
ftr-334	122	43	to	to	ADP
ftr-334	122	44	regulations	regulation	NOUN
ftr-334	122	45	and	and	CCONJ
ftr-334	122	46	the	the	DET
ftr-334	122	47	difference	difference	NOUN
ftr-334	122	48	that	that	PRON
ftr-334	122	49	the	the	DET
ftr-334	122	50	tax	tax	NOUN
ftr-334	122	51	bar	bar	NOUN
ftr-334	122	52	has	have	VERB
ftr-334	122	53	2012	2012	NUM
ftr-334	122	54	]	]	PUNCT
ftr-334	122	55	521	521	NUM
ftr-334	122	56	florida	florida	PROPN
ftr-334	122	57	tax	tax	PROPN
ftr-334	122	58	review	review	NOUN
ftr-334	122	59	commissioner	commissioner	NOUN
ftr-334	122	60	's	's	PART
ftr-334	122	61	speech	speech	NOUN
ftr-334	122	62	revealed	reveal	VERB
ftr-334	122	63	the	the	DET
ftr-334	122	64	form	form	NOUN
ftr-334	122	65	's	's	PART
ftr-334	122	66	final	final	ADJ
ftr-334	122	67	details	detail	NOUN
ftr-334	122	68	,	,	PUNCT
ftr-334	122	69	and	and	CCONJ
ftr-334	122	70	in	in	ADP
ftr-334	122	71	a	a	DET
ftr-334	122	72	manner	manner	NOUN
ftr-334	122	73	that	that	PRON
ftr-334	122	74	reminded	remind	VERB
ftr-334	122	75	me	i	PRON
ftr-334	122	76	of	of	ADP
ftr-334	122	77	the	the	DET
ftr-334	122	78	equivalent	equivalent	NOUN
ftr-334	122	79	of	of	ADP
ftr-334	122	80	network	network	NOUN
ftr-334	122	81	reporters	reporter	NOUN
ftr-334	122	82	parked	park	VERB
ftr-334	122	83	outside	outside	ADP
ftr-334	122	84	the	the	DET
ftr-334	122	85	courtroom	courtroom	NOUN
ftr-334	122	86	awaiting	await	VERB
ftr-334	122	87	the	the	DET
ftr-334	122	88	results	result	NOUN
ftr-334	122	89	of	of	ADP
ftr-334	122	90	a	a	DET
ftr-334	122	91	celebrity	celebrity	NOUN
ftr-334	122	92	trial	trial	NOUN
ftr-334	122	93	,	,	PUNCT
ftr-334	122	94	high	high	ADV
ftr-334	122	95	-	-	PUNCT
ftr-334	122	96	priced	price	VERB
ftr-334	122	97	tax	tax	NOUN
ftr-334	122	98	lawyers	lawyer	NOUN
ftr-334	122	99	took	take	VERB
ftr-334	122	100	out	out	ADP
ftr-334	122	101	their	their	PRON
ftr-334	122	102	blackberries	blackberry	NOUN
ftr-334	122	103	,	,	PUNCT
ftr-334	122	104	droids	droid	NOUN
ftr-334	122	105	,	,	PUNCT
ftr-334	122	106	and	and	CCONJ
ftr-334	122	107	iphones	iphone	NOUN
ftr-334	122	108	to	to	PART
ftr-334	122	109	text	text	VERB
ftr-334	122	110	and	and	CCONJ
ftr-334	122	111	e	e	NOUN
ftr-334	122	112	-	-	NOUN
ftr-334	122	113	mail	mail	VERB
ftr-334	122	114	the	the	DET
ftr-334	122	115	details	detail	NOUN
ftr-334	122	116	of	of	ADP
ftr-334	122	117	the	the	DET
ftr-334	122	118	revised	revise	VERB
ftr-334	122	119	plan	plan	NOUN
ftr-334	122	120	back	back	ADV
ftr-334	122	121	to	to	ADP
ftr-334	122	122	their	their	PRON
ftr-334	122	123	home	home	NOUN
ftr-334	122	124	offices	office	NOUN
ftr-334	122	125	.	.	PUNCT
ftr-334	123	1	in	in	ADP
ftr-334	123	2	the	the	DET
ftr-334	123	3	period	period	NOUN
ftr-334	123	4	leading	lead	VERB
ftr-334	123	5	to	to	ADP
ftr-334	123	6	that	that	DET
ftr-334	123	7	event	event	NOUN
ftr-334	123	8	,	,	PUNCT
ftr-334	123	9	taxpayers	taxpayer	NOUN
ftr-334	123	10	,	,	PUNCT
ftr-334	123	11	advisors	advisor	NOUN
ftr-334	123	12	,	,	PUNCT
ftr-334	123	13	and	and	CCONJ
ftr-334	123	14	the	the	DET
ftr-334	123	15	tax	tax	NOUN
ftr-334	123	16	bar	bar	NOUN
ftr-334	123	17	as	as	ADP
ftr-334	123	18	a	a	DET
ftr-334	123	19	whole	whole	NOUN
ftr-334	123	20	publicly	publicly	ADV
ftr-334	123	21	contributed	contribute	VERB
ftr-334	123	22	their	their	PRON
ftr-334	123	23	views	view	NOUN
ftr-334	123	24	in	in	ADP
ftr-334	123	25	both	both	CCONJ
ftr-334	123	26	formal	formal	ADJ
ftr-334	123	27	and	and	CCONJ
ftr-334	123	28	informal	informal	ADJ
ftr-334	123	29	ways	way	NOUN
ftr-334	123	30	to	to	ADP
ftr-334	123	31	the	the	DET
ftr-334	123	32	irs	irs	PROPN
ftr-334	123	33	's	's	PART
ftr-334	123	34	new	new	ADJ
ftr-334	123	35	program.22	program.22	NOUN
ftr-334	123	36	the	the	DET
ftr-334	123	37	public	public	NOUN
ftr-334	123	38	engaged	engage	VERB
ftr-334	123	39	in	in	ADP
ftr-334	123	40	an	an	DET
ftr-334	123	41	elaborate	elaborate	ADJ
ftr-334	123	42	give	give	VERB
ftr-334	123	43	-	-	PUNCT
ftr-334	123	44	and	and	CCONJ
ftr-334	123	45	-	-	PUNCT
ftr-334	123	46	take	take	VERB
ftr-334	123	47	with	with	ADP
ftr-334	123	48	the	the	DET
ftr-334	123	49	irs	irs	PROPN
ftr-334	123	50	and	and	CCONJ
ftr-334	123	51	discussed	discuss	VERB
ftr-334	123	52	irs	irs	PROPN
ftr-334	123	53	positions	position	NOUN
ftr-334	123	54	with	with	ADP
ftr-334	123	55	highand	highand	ADJ
ftr-334	123	56	mid	mid	ADJ
ftr-334	123	57	-	-	NOUN
ftr-334	123	58	level	level	ADJ
ftr-334	123	59	irs	irs	PROPN
ftr-334	123	60	employees	employee	NOUN
ftr-334	123	61	at	at	ADP
ftr-334	123	62	bar	bar	NOUN
ftr-334	123	63	conferences	conference	NOUN
ftr-334	123	64	,	,	PUNCT
ftr-334	123	65	in	in	ADP
ftr-334	123	66	the	the	DET
ftr-334	123	67	tax	tax	NOUN
ftr-334	123	68	press	press	NOUN
ftr-334	123	69	,	,	PUNCT
ftr-334	123	70	and	and	CCONJ
ftr-334	123	71	in	in	ADP
ftr-334	123	72	the	the	DET
ftr-334	123	73	hallways	hallway	NOUN
ftr-334	123	74	of	of	ADP
ftr-334	123	75	the	the	DET
ftr-334	123	76	irs	irs	PROPN
ftr-334	123	77	itself	itself	PRON
ftr-334	123	78	.	.	PUNCT
ftr-334	124	1	although	although	SCONJ
ftr-334	124	2	some	some	PRON
ftr-334	124	3	were	be	AUX
ftr-334	124	4	disappointed	disappoint	VERB
ftr-334	124	5	and	and	CCONJ
ftr-334	124	6	others	other	NOUN
ftr-334	124	7	pleased	pleased	ADJ
ftr-334	124	8	with	with	ADP
ftr-334	124	9	the	the	DET
ftr-334	124	10	ultimate	ultimate	ADJ
ftr-334	124	11	guidance	guidance	NOUN
ftr-334	124	12	issued	issue	VERB
ftr-334	124	13	by	by	ADP
ftr-334	124	14	the	the	DET
ftr-334	124	15	irs,23	irs,23	PROPN
ftr-334	124	16	the	the	DET
ftr-334	124	17	finalized	finalize	VERB
ftr-334	124	18	plan	plan	NOUN
ftr-334	124	19	to	to	PART
ftr-334	124	20	require	require	VERB
ftr-334	124	21	disclosure	disclosure	NOUN
ftr-334	124	22	of	of	ADP
ftr-334	124	23	corporations	corporation	NOUN
ftr-334	124	24	'	'	PART
ftr-334	124	25	uncertain	uncertain	ADJ
ftr-334	124	26	tax	tax	NOUN
ftr-334	124	27	positions	position	NOUN
ftr-334	124	28	was	be	AUX
ftr-334	124	29	nonetheless	nonetheless	ADV
ftr-334	124	30	part	part	NOUN
ftr-334	124	31	of	of	ADP
ftr-334	124	32	a	a	DET
ftr-334	124	33	process	process	NOUN
ftr-334	124	34	reflective	reflective	ADJ
ftr-334	124	35	of	of	ADP
ftr-334	124	36	public	public	ADJ
ftr-334	124	37	participation	participation	NOUN
ftr-334	124	38	,	,	PUNCT
ftr-334	124	39	open	open	ADJ
ftr-334	124	40	deliberation	deliberation	NOUN
ftr-334	124	41	,	,	PUNCT
ftr-334	124	42	and	and	CCONJ
ftr-334	124	43	forthright	forthright	ADJ
ftr-334	124	44	agency	agency	NOUN
ftr-334	124	45	explanation.2	explanation.2	PROPN
ftr-334	124	46	4	4	NUM
ftr-334	124	47	traditionally	traditionally	ADV
ftr-334	124	48	assigned	assign	VERB
ftr-334	124	49	to	to	ADP
ftr-334	124	50	regulations	regulation	NOUN
ftr-334	124	51	promulgated	promulgate	VERB
ftr-334	124	52	under	under	ADP
ftr-334	124	53	a	a	DET
ftr-334	124	54	general	general	ADJ
ftr-334	124	55	grant	grant	NOUN
ftr-334	124	56	of	of	ADP
ftr-334	124	57	authority	authority	NOUN
ftr-334	124	58	under	under	ADP
ftr-334	124	59	section	section	NOUN
ftr-334	124	60	7805(a	7805(a	NOUN
ftr-334	124	61	)	)	PUNCT
ftr-334	124	62	as	as	SCONJ
ftr-334	124	63	contrasted	contrast	VERB
ftr-334	124	64	with	with	ADP
ftr-334	124	65	regulations	regulation	NOUN
ftr-334	124	66	specifically	specifically	ADV
ftr-334	124	67	authorized	authorize	VERB
ftr-334	124	68	by	by	ADP
ftr-334	124	69	a	a	DET
ftr-334	124	70	particular	particular	ADJ
ftr-334	124	71	section	section	NOUN
ftr-334	124	72	within	within	ADP
ftr-334	124	73	the	the	DET
ftr-334	124	74	tax	tax	NOUN
ftr-334	124	75	code	code	NOUN
ftr-334	124	76	,	,	PUNCT
ftr-334	124	77	see	see	VERB
ftr-334	124	78	leandra	leandra	PROPN
ftr-334	124	79	lederman	lederman	PROPN
ftr-334	124	80	,	,	PUNCT
ftr-334	124	81	the	the	DET
ftr-334	124	82	fight	fight	NOUN
ftr-334	124	83	over	over	ADP
ftr-334	124	84	"	"	PUNCT
ftr-334	124	85	fighting	fight	VERB
ftr-334	124	86	regs	reg	NOUN
ftr-334	124	87	"	"	PUNCT
ftr-334	124	88	and	and	CCONJ
ftr-334	124	89	judicial	judicial	ADJ
ftr-334	124	90	deference	deference	NOUN
ftr-334	124	91	in	in	ADP
ftr-334	124	92	tax	tax	NOUN
ftr-334	124	93	litigation	litigation	NOUN
ftr-334	124	94	(	(	PUNCT
ftr-334	124	95	unpublished	unpublished	ADJ
ftr-334	124	96	manuscript	manuscript	NOUN
ftr-334	124	97	)	)	PUNCT
ftr-334	124	98	at	at	ADP
ftr-334	124	99	http://works.bepress.com/leandra	http://works.bepress.com/leandra	PROPN
ftr-334	124	100	lederman/1/	lederman/1/	PROPN
ftr-334	125	1	[	[	X
ftr-334	125	2	hereinafter	hereinafter	NOUN
ftr-334	125	3	lederman	lederman	NOUN
ftr-334	125	4	,	,	PUNCT
ftr-334	125	5	the	the	DET
ftr-334	125	6	fight	fight	NOUN
ftr-334	125	7	over	over	ADP
ftr-334	125	8	"	"	PUNCT
ftr-334	125	9	fighting	fight	VERB
ftr-334	125	10	regs	reg	NOUN
ftr-334	125	11	"	"	PUNCT
ftr-334	125	12	]	]	PUNCT
ftr-334	125	13	;	;	PUNCT
ftr-334	125	14	michael	michael	PROPN
ftr-334	125	15	asimow	asimow	PROPN
ftr-334	125	16	,	,	PUNCT
ftr-334	125	17	public	public	ADJ
ftr-334	125	18	participation	participation	NOUN
ftr-334	125	19	in	in	ADP
ftr-334	125	20	the	the	DET
ftr-334	125	21	adoption	adoption	NOUN
ftr-334	125	22	of	of	ADP
ftr-334	125	23	temporary	temporary	ADJ
ftr-334	125	24	tax	tax	NOUN
ftr-334	125	25	regulations	regulation	NOUN
ftr-334	125	26	,	,	PUNCT
ftr-334	125	27	44	44	NUM
ftr-334	125	28	tax	tax	NOUN
ftr-334	125	29	law	law	NOUN
ftr-334	125	30	.	.	PUNCT
ftr-334	126	1	343	343	NUM
ftr-334	126	2	(	(	PUNCT
ftr-334	126	3	1991	1991	NUM
ftr-334	126	4	)	)	PUNCT
ftr-334	127	1	[	[	X
ftr-334	127	2	hereinafter	hereinafter	NOUN
ftr-334	127	3	asimow	asimow	NOUN
ftr-334	127	4	,	,	PUNCT
ftr-334	127	5	public	public	ADJ
ftr-334	127	6	participation	participation	NOUN
ftr-334	127	7	]	]	PUNCT
ftr-334	127	8	.	.	PUNCT
ftr-334	128	1	22	22	NUM
ftr-334	128	2	.	.	PUNCT
ftr-334	129	1	for	for	ADP
ftr-334	129	2	examples	example	NOUN
ftr-334	129	3	of	of	ADP
ftr-334	129	4	comments	comment	NOUN
ftr-334	129	5	submitted	submit	VERB
ftr-334	129	6	to	to	ADP
ftr-334	129	7	the	the	DET
ftr-334	129	8	irs	irs	PROPN
ftr-334	129	9	,	,	PUNCT
ftr-334	129	10	see	see	VERB
ftr-334	129	11	jeremiah	jeremiah	PROPN
ftr-334	129	12	coder	coder	PROPN
ftr-334	129	13	,	,	PUNCT
ftr-334	129	14	commenters	commenter	NOUN
ftr-334	129	15	ask	ask	VERB
ftr-334	129	16	irs	irs	PROPN
ftr-334	129	17	to	to	PART
ftr-334	129	18	abandon	abandon	VERB
ftr-334	129	19	utp	utp	NOUN
ftr-334	129	20	reporting	reporting	NOUN
ftr-334	129	21	proposal	proposal	NOUN
ftr-334	129	22	,	,	PUNCT
ftr-334	129	23	change	change	NOUN
ftr-334	129	24	schedule	schedule	NOUN
ftr-334	129	25	,	,	PUNCT
ftr-334	129	26	2010	2010	NUM
ftr-334	129	27	tnt	tnt	NOUN
ftr-334	129	28	106	106	NUM
ftr-334	129	29	-	-	SYM
ftr-334	129	30	1	1	NUM
ftr-334	129	31	(	(	PUNCT
ftr-334	129	32	june	june	PROPN
ftr-334	129	33	3	3	NUM
ftr-334	129	34	,	,	PUNCT
ftr-334	129	35	2010	2010	NUM
ftr-334	129	36	)	)	PUNCT
ftr-334	129	37	(	(	PUNCT
ftr-334	129	38	tax	tax	NOUN
ftr-334	129	39	analysts	analyst	NOUN
ftr-334	129	40	)	)	PUNCT
ftr-334	129	41	;	;	PUNCT
ftr-334	129	42	george	george	PROPN
ftr-334	129	43	m.	m.	PROPN
ftr-334	129	44	gerachis	gerachis	PROPN
ftr-334	129	45	&	&	CCONJ
ftr-334	129	46	christine	christine	PROPN
ftr-334	129	47	l.	l.	PROPN
ftr-334	129	48	vaughn	vaughn	PROPN
ftr-334	129	49	,	,	PUNCT
ftr-334	129	50	attorneys	attorney	NOUN
ftr-334	129	51	suggest	suggest	VERB
ftr-334	129	52	changes	change	NOUN
ftr-334	129	53	to	to	PART
ftr-334	129	54	utp	utp	VERB
ftr-334	129	55	reporting	reporting	NOUN
ftr-334	129	56	proposal	proposal	NOUN
ftr-334	129	57	,	,	PUNCT
ftr-334	129	58	2010	2010	NUM
ftr-334	129	59	tnt	tnt	PROPN
ftr-334	129	60	111	111	NUM
ftr-334	129	61	-	-	SYM
ftr-334	129	62	26	26	NUM
ftr-334	129	63	(	(	PUNCT
ftr-334	129	64	june	june	PROPN
ftr-334	129	65	1	1	NUM
ftr-334	129	66	,	,	PUNCT
ftr-334	129	67	2010	2010	NUM
ftr-334	129	68	)	)	PUNCT
ftr-334	129	69	(	(	PUNCT
ftr-334	129	70	tax	tax	NOUN
ftr-334	129	71	analysts	analyst	NOUN
ftr-334	129	72	)	)	PUNCT
ftr-334	129	73	;	;	PUNCT
ftr-334	129	74	ernst	ernst	PROPN
ftr-334	129	75	&	&	CCONJ
ftr-334	129	76	young	young	PROPN
ftr-334	129	77	llp	llp	PROPN
ftr-334	129	78	,	,	PUNCT
ftr-334	129	79	ernst	ernst	PROPN
ftr-334	129	80	&	&	CCONJ
ftr-334	129	81	young	young	ADJ
ftr-334	129	82	voices	voice	NOUN
ftr-334	129	83	concerns	concern	NOUN
ftr-334	129	84	with	with	ADP
ftr-334	129	85	utp	utp	NOUN
ftr-334	129	86	reporting	reporting	NOUN
ftr-334	129	87	proposal	proposal	NOUN
ftr-334	129	88	,	,	PUNCT
ftr-334	129	89	2010	2010	NUM
ftr-334	129	90	tnt	tnt	PROPN
ftr-334	129	91	111	111	NUM
ftr-334	129	92	-	-	SYM
ftr-334	129	93	30	30	NUM
ftr-334	129	94	(	(	PUNCT
ftr-334	129	95	june	june	PROPN
ftr-334	129	96	1	1	NUM
ftr-334	129	97	,	,	PUNCT
ftr-334	129	98	2010	2010	NUM
ftr-334	129	99	)	)	PUNCT
ftr-334	129	100	(	(	PUNCT
ftr-334	129	101	tax	tax	NOUN
ftr-334	129	102	analysts	analyst	NOUN
ftr-334	129	103	)	)	PUNCT
ftr-334	129	104	;	;	PUNCT
ftr-334	129	105	23	23	NUM
ftr-334	129	106	.	.	X
ftr-334	130	1	see	see	VERB
ftr-334	130	2	,	,	PUNCT
ftr-334	130	3	e.g.	e.g.	ADV
ftr-334	130	4	,	,	PUNCT
ftr-334	130	5	announcement	announcement	NOUN
ftr-334	130	6	2010	2010	NUM
ftr-334	130	7	-	-	SYM
ftr-334	130	8	9	9	NUM
ftr-334	130	9	,	,	PUNCT
ftr-334	130	10	2010	2010	NUM
ftr-334	130	11	-	-	SYM
ftr-334	130	12	7	7	NUM
ftr-334	130	13	i.r.b	i.r.b	NOUN
ftr-334	130	14	.	.	PUNCT
ftr-334	131	1	408	408	NUM
ftr-334	131	2	(	(	PUNCT
ftr-334	131	3	explaining	explain	VERB
ftr-334	131	4	that	that	SCONJ
ftr-334	131	5	the	the	DET
ftr-334	131	6	schedule	schedule	NOUN
ftr-334	131	7	will	will	AUX
ftr-334	131	8	increase	increase	VERB
ftr-334	131	9	irs	irs	PROPN
ftr-334	131	10	efficiency	efficiency	NOUN
ftr-334	131	11	)	)	PUNCT
ftr-334	131	12	;	;	PUNCT
ftr-334	131	13	adam	adam	PROPN
ftr-334	131	14	m.	m.	NOUN
ftr-334	131	15	braun	braun	PROPN
ftr-334	131	16	,	,	PUNCT
ftr-334	131	17	note	note	NOUN
ftr-334	131	18	,	,	PUNCT
ftr-334	131	19	open	open	ADJ
ftr-334	131	20	reserveations	reserveation	NOUN
ftr-334	131	21	?	?	PUNCT
ftr-334	131	22	:	:	PUNCT
ftr-334	131	23	united	united	PROPN
ftr-334	131	24	states	states	PROPN
ftr-334	131	25	v.	v.	PROPN
ftr-334	131	26	textron	textron	PROPN
ftr-334	131	27	inc	inc	PROPN
ftr-334	131	28	.	.	PROPN
ftr-334	131	29	and	and	CCONJ
ftr-334	131	30	its	its	PRON
ftr-334	131	31	application	application	NOUN
ftr-334	131	32	to	to	ADP
ftr-334	131	33	international	international	ADJ
ftr-334	131	34	tax	tax	NOUN
ftr-334	131	35	accounting	accounting	NOUN
ftr-334	131	36	,	,	PUNCT
ftr-334	131	37	86	86	NUM
ftr-334	131	38	notre	notre	PROPN
ftr-334	131	39	dame	dame	PROPN
ftr-334	131	40	l.	l.	PROPN
ftr-334	131	41	rev	rev	PROPN
ftr-334	131	42	.	.	PROPN
ftr-334	131	43	823	823	NUM
ftr-334	131	44	(	(	PUNCT
ftr-334	131	45	2011	2011	NUM
ftr-334	131	46	)	)	PUNCT
ftr-334	131	47	(	(	PUNCT
ftr-334	131	48	explaining	explain	VERB
ftr-334	131	49	possible	possible	ADJ
ftr-334	131	50	global	global	ADJ
ftr-334	131	51	competitive	competitive	ADJ
ftr-334	131	52	issues	issue	NOUN
ftr-334	131	53	stemming	stem	VERB
ftr-334	131	54	from	from	ADP
ftr-334	131	55	discoverability	discoverability	NOUN
ftr-334	131	56	of	of	ADP
ftr-334	131	57	utp	utp	NOUN
ftr-334	131	58	)	)	PUNCT
ftr-334	131	59	;	;	PUNCT
ftr-334	132	1	bruce	bruce	PROPN
ftr-334	132	2	d.	d.	PROPN
ftr-334	132	3	pingree	pingree	PROPN
ftr-334	132	4	et	et	PROPN
ftr-334	132	5	al	al	PROPN
ftr-334	132	6	.	.	PROPN
ftr-334	132	7	,	,	PUNCT
ftr-334	132	8	discovery	discovery	NOUN
ftr-334	132	9	and	and	CCONJ
ftr-334	132	10	privilege	privilege	NOUN
ftr-334	132	11	issues	issue	NOUN
ftr-334	132	12	arising	arise	VERB
ftr-334	132	13	for	for	ADP
ftr-334	132	14	tax	tax	NOUN
ftr-334	132	15	and	and	CCONJ
ftr-334	132	16	benefits	benefit	NOUN
ftr-334	132	17	attorneys	attorney	NOUN
ftr-334	132	18	,	,	PUNCT
ftr-334	132	19	831	831	NUM
ftr-334	132	20	practing	practing	NOUN
ftr-334	132	21	l.	l.	PROPN
ftr-334	132	22	inst	inst	PROPN
ftr-334	132	23	.	.	PROPN
ftr-334	132	24	&	&	CCONJ
ftr-334	132	25	admin	admin	PROPN
ftr-334	132	26	.	.	PUNCT
ftr-334	133	1	prac	prac	PROPN
ftr-334	133	2	.	.	PUNCT
ftr-334	134	1	series	series	PROPN
ftr-334	134	2	litig	litig	PROPN
ftr-334	134	3	591	591	NUM
ftr-334	134	4	,	,	PUNCT
ftr-334	134	5	659	659	NUM
ftr-334	134	6	(	(	PUNCT
ftr-334	134	7	2010	2010	NUM
ftr-334	134	8	)	)	PUNCT
ftr-334	134	9	(	(	PUNCT
ftr-334	134	10	detailing	detail	VERB
ftr-334	134	11	concern	concern	NOUN
ftr-334	134	12	that	that	PRON
ftr-334	134	13	utp	utp	VERB
ftr-334	134	14	disclosure	disclosure	NOUN
ftr-334	134	15	may	may	AUX
ftr-334	134	16	be	be	AUX
ftr-334	134	17	considered	consider	VERB
ftr-334	134	18	a	a	DET
ftr-334	134	19	waiver	waiver	NOUN
ftr-334	134	20	of	of	ADP
ftr-334	134	21	attorney	attorney	NOUN
ftr-334	134	22	/	/	SYM
ftr-334	134	23	client	client	NOUN
ftr-334	134	24	and	and	CCONJ
ftr-334	134	25	work	work	NOUN
ftr-334	134	26	product	product	NOUN
ftr-334	134	27	privileges	privilege	NOUN
ftr-334	134	28	)	)	PUNCT
ftr-334	134	29	.	.	PUNCT
ftr-334	135	1	a	a	DET
ftr-334	135	2	few	few	ADJ
ftr-334	135	3	commentators	commentator	NOUN
ftr-334	135	4	have	have	AUX
ftr-334	135	5	supported	support	VERB
ftr-334	135	6	the	the	DET
ftr-334	135	7	utp	utp	NOUN
ftr-334	135	8	proposal	proposal	NOUN
ftr-334	135	9	.	.	PUNCT
ftr-334	136	1	see	see	VERB
ftr-334	136	2	,	,	PUNCT
ftr-334	136	3	e.g.	e.g.	ADV
ftr-334	136	4	,	,	PUNCT
ftr-334	136	5	j.	j.	PROPN
ftr-334	136	6	richard	richard	PROPN
ftr-334	136	7	harvey	harvey	PROPN
ftr-334	136	8	jr	jr	PROPN
ftr-334	136	9	.	.	PROPN
ftr-334	136	10	,	,	PUNCT
ftr-334	136	11	schedule	schedule	NOUN
ftr-334	136	12	utp	utp	NOUN
ftr-334	136	13	:	:	PUNCT
ftr-334	136	14	views	view	NOUN
ftr-334	136	15	of	of	ADP
ftr-334	136	16	a	a	DET
ftr-334	136	17	former	former	ADJ
ftr-334	136	18	tax	tax	NOUN
ftr-334	136	19	adviser	adviser	NOUN
ftr-334	136	20	and	and	CCONJ
ftr-334	136	21	administrator	administrator	NOUN
ftr-334	136	22	,	,	PUNCT
ftr-334	136	23	128	128	NUM
ftr-334	136	24	tax	tax	NOUN
ftr-334	136	25	notes	note	NOUN
ftr-334	136	26	1259	1259	NUM
ftr-334	136	27	(	(	PUNCT
ftr-334	136	28	sept	sept	PROPN
ftr-334	136	29	.	.	PROPN
ftr-334	136	30	20	20	NUM
ftr-334	136	31	,	,	PUNCT
ftr-334	136	32	2010	2010	NUM
ftr-334	136	33	)	)	PUNCT
ftr-334	136	34	(	(	PUNCT
ftr-334	136	35	asserting	assert	VERB
ftr-334	136	36	that	that	SCONJ
ftr-334	136	37	schedule	schedule	NOUN
ftr-334	136	38	utp	utp	NOUN
ftr-334	136	39	is	be	AUX
ftr-334	136	40	both	both	PRON
ftr-334	136	41	necessary	necessary	ADJ
ftr-334	136	42	and	and	CCONJ
ftr-334	136	43	reasonable	reasonable	ADJ
ftr-334	136	44	)	)	PUNCT
ftr-334	136	45	;	;	PUNCT
ftr-334	136	46	kip	kip	PROPN
ftr-334	136	47	dellinger	dellinger	PROPN
ftr-334	136	48	,	,	PUNCT
ftr-334	136	49	the	the	DET
ftr-334	136	50	sky	sky	NOUN
ftr-334	136	51	is	be	AUX
ftr-334	136	52	falling	fall	VERB
ftr-334	136	53	!	!	PUNCT
ftr-334	137	1	comments	comment	NOUN
ftr-334	137	2	on	on	ADP
ftr-334	137	3	the	the	DET
ftr-334	137	4	utp	utp	NOUN
ftr-334	137	5	proposals	proposal	NOUN
ftr-334	137	6	,	,	PUNCT
ftr-334	137	7	127	127	NUM
ftr-334	137	8	tax	tax	NOUN
ftr-334	137	9	notes	note	NOUN
ftr-334	137	10	1495	1495	NUM
ftr-334	137	11	(	(	PUNCT
ftr-334	137	12	june	june	PROPN
ftr-334	137	13	28	28	NUM
ftr-334	137	14	,	,	PUNCT
ftr-334	137	15	2010	2010	NUM
ftr-334	137	16	)	)	PUNCT
ftr-334	137	17	(	(	PUNCT
ftr-334	137	18	contending	contend	VERB
ftr-334	137	19	that	that	SCONJ
ftr-334	137	20	criticisms	criticism	NOUN
ftr-334	137	21	of	of	ADP
ftr-334	137	22	the	the	DET
ftr-334	137	23	irs	irs	PROPN
ftr-334	137	24	utp	utp	NOUN
ftr-334	137	25	proposals	proposal	NOUN
ftr-334	137	26	are	be	AUX
ftr-334	137	27	exaggerated	exaggerated	ADJ
ftr-334	137	28	)	)	PUNCT
ftr-334	137	29	.	.	PUNCT
ftr-334	138	1	24	24	NUM
ftr-334	138	2	.	.	PUNCT
ftr-334	139	1	the	the	DET
ftr-334	139	2	tax	tax	NOUN
ftr-334	139	3	community	community	NOUN
ftr-334	139	4	noted	note	VERB
ftr-334	139	5	the	the	DET
ftr-334	139	6	give	give	VERB
ftr-334	139	7	-	-	PUNCT
ftr-334	139	8	and	and	CCONJ
ftr-334	139	9	-	-	PUNCT
ftr-334	139	10	take	take	VERB
ftr-334	139	11	in	in	ADP
ftr-334	139	12	the	the	DET
ftr-334	139	13	process	process	NOUN
ftr-334	139	14	leading	lead	VERB
ftr-334	139	15	to	to	ADP
ftr-334	139	16	the	the	DET
ftr-334	139	17	adoption	adoption	NOUN
ftr-334	139	18	of	of	ADP
ftr-334	139	19	the	the	DET
ftr-334	139	20	utp	utp	NOUN
ftr-334	139	21	requirements	requirement	NOUN
ftr-334	139	22	.	.	PUNCT
ftr-334	140	1	see	see	VERB
ftr-334	140	2	irs	irs	PROPN
ftr-334	140	3	releases	release	VERB
ftr-334	140	4	final	final	ADJ
ftr-334	140	5	schedule	schedule	NOUN
ftr-334	140	6	utp	utp	NOUN
ftr-334	140	7	,	,	PUNCT
ftr-334	140	8	[	[	X
ftr-334	140	9	vol	vol	NOUN
ftr-334	140	10	.	.	PUNCT
ftr-334	141	1	12:7522	12:7522	NUM
ftr-334	141	2	paradigm	paradigm	NOUN
ftr-334	141	3	for	for	ADP
ftr-334	141	4	irs	irs	PROPN
ftr-334	141	5	guidance	guidance	NOUN
ftr-334	141	6	in	in	ADP
ftr-334	141	7	both	both	PRON
ftr-334	141	8	announcing	announce	VERB
ftr-334	141	9	the	the	DET
ftr-334	141	10	utp	utp	NOUN
ftr-334	141	11	regime	regime	NOUN
ftr-334	141	12	and	and	CCONJ
ftr-334	141	13	initially	initially	ADV
ftr-334	141	14	setting	set	VERB
ftr-334	141	15	the	the	DET
ftr-334	141	16	standards	standard	NOUN
ftr-334	141	17	and	and	CCONJ
ftr-334	141	18	requirements	requirement	NOUN
ftr-334	141	19	for	for	ADP
ftr-334	141	20	equitable	equitable	ADJ
ftr-334	141	21	relief	relief	NOUN
ftr-334	141	22	through	through	ADP
ftr-334	141	23	the	the	DET
ftr-334	141	24	two	two	NUM
ftr-334	141	25	-	-	PUNCT
ftr-334	141	26	year	year	NOUN
ftr-334	141	27	rule	rule	NOUN
ftr-334	141	28	,	,	PUNCT
ftr-334	141	29	the	the	DET
ftr-334	141	30	irs	irs	PROPN
ftr-334	141	31	and	and	CCONJ
ftr-334	141	32	the	the	DET
ftr-334	141	33	treasury	treasury	NOUN
ftr-334	141	34	sought	seek	VERB
ftr-334	141	35	comments	comment	NOUN
ftr-334	141	36	but	but	CCONJ
ftr-334	141	37	did	do	AUX
ftr-334	141	38	not	not	PART
ftr-334	141	39	explicitly	explicitly	ADV
ftr-334	141	40	use	use	VERB
ftr-334	141	41	the	the	DET
ftr-334	141	42	noticeand	noticeand	NOUN
ftr-334	141	43	-	-	PUNCT
ftr-334	141	44	comment	comment	NOUN
ftr-334	141	45	procedure	procedure	NOUN
ftr-334	141	46	generally	generally	ADV
ftr-334	141	47	applicable	applicable	ADJ
ftr-334	141	48	to	to	ADP
ftr-334	141	49	federal	federal	ADJ
ftr-334	141	50	agencies	agency	NOUN
ftr-334	141	51	adopting	adopt	VERB
ftr-334	141	52	rules	rule	NOUN
ftr-334	141	53	with	with	ADP
ftr-334	141	54	legal	legal	ADJ
ftr-334	141	55	effect	effect	NOUN
ftr-334	141	56	.	.	PUNCT
ftr-334	142	1	25	25	NUM
ftr-334	142	2	as	as	SCONJ
ftr-334	142	3	i	i	PRON
ftr-334	142	4	discuss	discuss	VERB
ftr-334	142	5	below	below	ADV
ftr-334	142	6	,	,	PUNCT
ftr-334	142	7	even	even	ADV
ftr-334	142	8	for	for	ADP
ftr-334	142	9	regulatory	regulatory	ADJ
ftr-334	142	10	guidance	guidance	NOUN
ftr-334	142	11	,	,	PUNCT
ftr-334	142	12	the	the	DET
ftr-334	142	13	irs	irs	PROPN
ftr-334	142	14	and	and	CCONJ
ftr-334	142	15	the	the	DET
ftr-334	142	16	treasury	treasury	NOUN
ftr-334	142	17	,	,	PUNCT
ftr-334	142	18	while	while	SCONJ
ftr-334	142	19	generally	generally	ADV
ftr-334	142	20	seeking	seek	VERB
ftr-334	142	21	public	public	ADJ
ftr-334	142	22	input	input	NOUN
ftr-334	142	23	,	,	PUNCT
ftr-334	142	24	often	often	ADV
ftr-334	142	25	take	take	VERB
ftr-334	142	26	the	the	DET
ftr-334	142	27	position	position	NOUN
ftr-334	142	28	that	that	PRON
ftr-334	142	29	many	many	ADJ
ftr-334	142	30	of	of	ADP
ftr-334	142	31	their	their	PRON
ftr-334	142	32	regulations	regulation	NOUN
ftr-334	142	33	are	be	AUX
ftr-334	142	34	exempt	exempt	ADJ
ftr-334	142	35	from	from	ADP
ftr-334	142	36	the	the	DET
ftr-334	142	37	apa	apa	PROPN
ftr-334	142	38	notice	notice	PROPN
ftr-334	142	39	-	-	PUNCT
ftr-334	142	40	andcomment	andcomment	NOUN
ftr-334	142	41	regime	regime	NOUN
ftr-334	142	42	.	.	PUNCT
ftr-334	143	1	26	26	NUM
ftr-334	143	2	in	in	ADP
ftr-334	143	3	addition	addition	NOUN
ftr-334	143	4	,	,	PUNCT
ftr-334	143	5	much	much	ADJ
ftr-334	143	6	of	of	ADP
ftr-334	143	7	what	what	PRON
ftr-334	143	8	the	the	DET
ftr-334	143	9	irs	irs	PROPN
ftr-334	143	10	issues	issue	NOUN
ftr-334	143	11	in	in	ADP
ftr-334	143	12	the	the	DET
ftr-334	143	13	form	form	NOUN
ftr-334	143	14	of	of	ADP
ftr-334	143	15	guidance	guidance	NOUN
ftr-334	143	16	is	be	AUX
ftr-334	143	17	subregulatory	subregulatory	ADJ
ftr-334	143	18	a	a	DET
ftr-334	143	19	variety	variety	NOUN
ftr-334	143	20	of	of	ADP
ftr-334	143	21	notices	notice	NOUN
ftr-334	143	22	,	,	PUNCT
ftr-334	143	23	announcements	announcement	NOUN
ftr-334	143	24	,	,	PUNCT
ftr-334	143	25	rulings	ruling	NOUN
ftr-334	143	26	,	,	PUNCT
ftr-334	143	27	forms	form	NOUN
ftr-334	143	28	,	,	PUNCT
ftr-334	143	29	and	and	CCONJ
ftr-334	143	30	questions	question	NOUN
ftr-334	143	31	and	and	CCONJ
ftr-334	143	32	answers	answer	NOUN
ftr-334	143	33	,	,	PUNCT
ftr-334	143	34	often	often	ADV
ftr-334	143	35	referred	refer	VERB
ftr-334	143	36	to	to	ADP
ftr-334	143	37	in	in	ADP
ftr-334	143	38	administrative	administrative	ADJ
ftr-334	143	39	law	law	NOUN
ftr-334	143	40	as	as	ADP
ftr-334	143	41	informal	informal	ADJ
ftr-334	143	42	guidance	guidance	NOUN
ftr-334	143	43	published	publish	VERB
ftr-334	143	44	in	in	ADP
ftr-334	143	45	bulletins	bulletin	NOUN
ftr-334	143	46	or	or	CCONJ
ftr-334	143	47	on	on	ADP
ftr-334	143	48	the	the	DET
ftr-334	143	49	irs	irs	PROPN
ftr-334	143	50	website	website	NOUN
ftr-334	143	51	.	.	PUNCT
ftr-334	144	1	27	27	NUM
ftr-334	144	2	for	for	ADP
ftr-334	144	3	that	that	DET
ftr-334	144	4	guidance	guidance	NOUN
ftr-334	144	5	,	,	PUNCT
ftr-334	144	6	there	there	PRON
ftr-334	144	7	are	be	VERB
ftr-334	144	8	no	no	DET
ftr-334	144	9	absolute	absolute	ADJ
ftr-334	144	10	external	external	ADJ
ftr-334	144	11	requirements	requirement	NOUN
ftr-334	144	12	to	to	PART
ftr-334	144	13	facilitate	facilitate	VERB
ftr-334	144	14	participation	participation	NOUN
ftr-334	144	15	or	or	CCONJ
ftr-334	144	16	public	public	ADJ
ftr-334	144	17	involvement	involvement	NOUN
ftr-334	144	18	,	,	PUNCT
ftr-334	144	19	though	though	SCONJ
ftr-334	144	20	at	at	ADP
ftr-334	144	21	times	time	NOUN
ftr-334	144	22	,	,	PUNCT
ftr-334	144	23	as	as	ADP
ftr-334	144	24	with	with	ADP
ftr-334	144	25	the	the	DET
ftr-334	144	26	two	two	NUM
ftr-334	144	27	-	-	PUNCT
ftr-334	144	28	year	year	NOUN
ftr-334	144	29	incorporates	incorporate	VERB
ftr-334	144	30	changes	change	NOUN
ftr-334	144	31	,	,	PUNCT
ftr-334	144	32	journal	journal	NOUN
ftr-334	144	33	of	of	ADP
ftr-334	144	34	acct	acct	NOUN
ftr-334	144	35	.	.	PUNCT
ftr-334	144	36	,	,	PUNCT
ftr-334	144	37	sept	sept	PROPN
ftr-334	144	38	.	.	PROPN
ftr-334	144	39	24	24	NUM
ftr-334	144	40	,	,	PUNCT
ftr-334	144	41	2010	2010	NUM
ftr-334	144	42	,	,	PUNCT
ftr-334	144	43	http://www.journalofaccountancy.com/web/20i03378.htm	http://www.journalofaccountancy.com/web/20i03378.htm	PROPN
ftr-334	144	44	.	.	PUNCT
ftr-334	145	1	25	25	NUM
ftr-334	145	2	.	.	PUNCT
ftr-334	146	1	it	it	PRON
ftr-334	146	2	is	be	AUX
ftr-334	146	3	true	true	ADJ
ftr-334	146	4	,	,	PUNCT
ftr-334	146	5	however	however	ADV
ftr-334	146	6	,	,	PUNCT
ftr-334	146	7	that	that	SCONJ
ftr-334	146	8	in	in	ADP
ftr-334	146	9	both	both	DET
ftr-334	146	10	instances	instance	NOUN
ftr-334	146	11	,	,	PUNCT
ftr-334	146	12	eventually	eventually	ADV
ftr-334	146	13	the	the	DET
ftr-334	146	14	irs	irs	PROPN
ftr-334	146	15	sought	seek	VERB
ftr-334	146	16	comments	comment	NOUN
ftr-334	146	17	and	and	CCONJ
ftr-334	146	18	published	publish	VERB
ftr-334	146	19	proposed	propose	VERB
ftr-334	146	20	regulations	regulation	NOUN
ftr-334	146	21	in	in	ADP
ftr-334	146	22	the	the	DET
ftr-334	146	23	federal	federal	ADJ
ftr-334	146	24	register	register	NOUN
ftr-334	146	25	.	.	PUNCT
ftr-334	147	1	26	26	NUM
ftr-334	147	2	.	.	PUNCT
ftr-334	148	1	see	see	VERB
ftr-334	148	2	kristin	kristin	PROPN
ftr-334	148	3	e.	e.	PROPN
ftr-334	148	4	hickman	hickman	PROPN
ftr-334	148	5	,	,	PUNCT
ftr-334	148	6	coloring	color	VERB
ftr-334	148	7	outside	outside	ADP
ftr-334	148	8	the	the	DET
ftr-334	148	9	lines	line	NOUN
ftr-334	148	10	:	:	PUNCT
ftr-334	148	11	examining	examine	VERB
ftr-334	148	12	treasury	treasury	NOUN
ftr-334	148	13	's	's	PART
ftr-334	148	14	(	(	PUNCT
ftr-334	148	15	lack	lack	NOUN
ftr-334	148	16	of	of	ADP
ftr-334	148	17	)	)	PUNCT
ftr-334	148	18	compliance	compliance	NOUN
ftr-334	148	19	with	with	ADP
ftr-334	148	20	administrative	administrative	ADJ
ftr-334	148	21	procedure	procedure	NOUN
ftr-334	148	22	act	act	NOUN
ftr-334	148	23	rulemaking	rulemaking	NOUN
ftr-334	148	24	requirements	requirement	NOUN
ftr-334	148	25	,	,	PUNCT
ftr-334	148	26	82	82	NUM
ftr-334	148	27	notre	notre	PROPN
ftr-334	148	28	dame	dame	PROPN
ftr-334	148	29	l.	l.	PROPN
ftr-334	148	30	rev	rev	PROPN
ftr-334	148	31	.	.	PROPN
ftr-334	148	32	1727	1727	NUM
ftr-334	148	33	,	,	PUNCT
ftr-334	148	34	1729	1729	NUM
ftr-334	148	35	(	(	PUNCT
ftr-334	148	36	2007	2007	NUM
ftr-334	148	37	)	)	PUNCT
ftr-334	149	1	[	[	X
ftr-334	149	2	hereinafter	hereinafter	NOUN
ftr-334	149	3	hickman	hickman	PROPN
ftr-334	149	4	,	,	PUNCT
ftr-334	149	5	coloring	color	VERB
ftr-334	149	6	outside	outside	ADP
ftr-334	149	7	the	the	DET
ftr-334	149	8	lines	line	NOUN
ftr-334	149	9	]	]	PUNCT
ftr-334	149	10	(	(	PUNCT
ftr-334	149	11	describing	describe	VERB
ftr-334	149	12	the	the	DET
ftr-334	149	13	treasury	treasury	PROPN
ftr-334	149	14	department	department	NOUN
ftr-334	149	15	's	's	PART
ftr-334	149	16	assertion	assertion	NOUN
ftr-334	149	17	of	of	ADP
ftr-334	149	18	apa	apa	PROPN
ftr-334	149	19	exemption	exemption	NOUN
ftr-334	149	20	)	)	PUNCT
ftr-334	149	21	.	.	PUNCT
ftr-334	150	1	"	"	PUNCT
ftr-334	150	2	treasury	treasury	PROPN
ftr-334	150	3	acknowledges	acknowledge	VERB
ftr-334	150	4	that	that	SCONJ
ftr-334	150	5	apa	apa	PROPN
ftr-334	150	6	section	section	NOUN
ftr-334	150	7	553	553	NUM
ftr-334	150	8	governs	govern	VERB
ftr-334	150	9	its	its	PRON
ftr-334	150	10	various	various	ADJ
ftr-334	150	11	regulatory	regulatory	ADJ
ftr-334	150	12	efforts	effort	NOUN
ftr-334	150	13	.	.	PUNCT
ftr-334	151	1	treasury	treasury	PROPN
ftr-334	151	2	also	also	ADV
ftr-334	151	3	contends	contend	VERB
ftr-334	151	4	,	,	PUNCT
ftr-334	151	5	however	however	ADV
ftr-334	151	6	,	,	PUNCT
ftr-334	151	7	that	that	SCONJ
ftr-334	151	8	most	most	ADJ
ftr-334	151	9	treasury	treasury	NOUN
ftr-334	151	10	regulations	regulation	NOUN
ftr-334	151	11	are	be	AUX
ftr-334	151	12	interpretative	interpretative	ADJ
ftr-334	151	13	in	in	ADP
ftr-334	151	14	character	character	NOUN
ftr-334	151	15	and	and	CCONJ
ftr-334	151	16	thus	thus	ADV
ftr-334	151	17	exempt	exempt	ADJ
ftr-334	151	18	from	from	ADP
ftr-334	151	19	the	the	DET
ftr-334	151	20	public	public	ADJ
ftr-334	151	21	notice	notice	NOUN
ftr-334	151	22	and	and	CCONJ
ftr-334	151	23	comment	comment	NOUN
ftr-334	151	24	requirements	requirement	NOUN
ftr-334	151	25	by	by	ADP
ftr-334	151	26	the	the	DET
ftr-334	151	27	apa	apa	PROPN
ftr-334	151	28	's	's	PART
ftr-334	151	29	own	own	ADJ
ftr-334	151	30	terms	term	NOUN
ftr-334	151	31	.	.	PUNCT
ftr-334	151	32	"	"	PUNCT
ftr-334	152	1	i	i	PRON
ftr-334	152	2	d	d	PROPN
ftr-334	152	3	27	27	NUM
ftr-334	152	4	.	.	PUNCT
ftr-334	153	1	the	the	DET
ftr-334	153	2	internal	internal	PROPN
ftr-334	153	3	revenue	revenue	NOUN
ftr-334	153	4	code	code	NOUN
ftr-334	153	5	delegates	delegate	NOUN
ftr-334	153	6	authority	authority	VERB
ftr-334	153	7	for	for	ADP
ftr-334	153	8	promulgating	promulgate	VERB
ftr-334	153	9	regulations	regulation	NOUN
ftr-334	153	10	to	to	ADP
ftr-334	153	11	the	the	DET
ftr-334	153	12	secretary	secretary	NOUN
ftr-334	153	13	of	of	ADP
ftr-334	153	14	the	the	DET
ftr-334	153	15	treasury	treasury	PROPN
ftr-334	153	16	.	.	PUNCT
ftr-334	154	1	i.r.c	i.r.c	PROPN
ftr-334	154	2	.	.	PUNCT
ftr-334	155	1	§	§	PROPN
ftr-334	155	2	7805(a	7805(a	NUM
ftr-334	155	3	)	)	PUNCT
ftr-334	155	4	.	.	PUNCT
ftr-334	156	1	the	the	DET
ftr-334	156	2	treasury	treasury	PROPN
ftr-334	156	3	formally	formally	ADV
ftr-334	156	4	issues	issue	VERB
ftr-334	156	5	regulations	regulation	NOUN
ftr-334	156	6	interpreting	interpret	VERB
ftr-334	156	7	the	the	DET
ftr-334	156	8	internal	internal	ADJ
ftr-334	156	9	revenue	revenue	NOUN
ftr-334	156	10	code	code	NOUN
ftr-334	156	11	,	,	PUNCT
ftr-334	156	12	and	and	CCONJ
ftr-334	156	13	the	the	DET
ftr-334	156	14	office	office	NOUN
ftr-334	156	15	of	of	ADP
ftr-334	156	16	tax	tax	NOUN
ftr-334	156	17	policy	policy	NOUN
ftr-334	156	18	within	within	ADP
ftr-334	156	19	the	the	DET
ftr-334	156	20	treasury	treasury	NOUN
ftr-334	156	21	is	be	AUX
ftr-334	156	22	significantly	significantly	ADV
ftr-334	156	23	involved	involve	VERB
ftr-334	156	24	in	in	ADP
ftr-334	156	25	reviewing	review	VERB
ftr-334	156	26	and	and	CCONJ
ftr-334	156	27	drafting	draft	VERB
ftr-334	156	28	treasury	treasury	NOUN
ftr-334	156	29	regulations	regulation	NOUN
ftr-334	156	30	.	.	PUNCT
ftr-334	157	1	see	see	VERB
ftr-334	157	2	treasury	treasury	PROPN
ftr-334	157	3	directive	directive	NOUN
ftr-334	157	4	18	18	NUM
ftr-334	157	5	-	-	SYM
ftr-334	157	6	02	02	NUM
ftr-334	157	7	,	,	PUNCT
ftr-334	157	8	authority	authority	NOUN
ftr-334	157	9	to	to	PART
ftr-334	157	10	approve	approve	VERB
ftr-334	157	11	internal	internal	ADJ
ftr-334	157	12	revenue	revenue	NOUN
ftr-334	157	13	regulations	regulation	NOUN
ftr-334	157	14	(	(	PUNCT
ftr-334	157	15	sept	sept	PROPN
ftr-334	157	16	.	.	PROPN
ftr-334	157	17	4	4	NUM
ftr-334	157	18	,	,	PUNCT
ftr-334	157	19	1986	1986	NUM
ftr-334	157	20	)	)	PUNCT
ftr-334	157	21	.	.	PUNCT
ftr-334	158	1	as	as	ADP
ftr-334	158	2	a	a	DET
ftr-334	158	3	practical	practical	ADJ
ftr-334	158	4	matter	matter	NOUN
ftr-334	158	5	,	,	PUNCT
ftr-334	158	6	the	the	DET
ftr-334	158	7	office	office	NOUN
ftr-334	158	8	of	of	ADP
ftr-334	158	9	chief	chief	ADJ
ftr-334	158	10	counsel	counsel	NOUN
ftr-334	158	11	with	with	ADP
ftr-334	158	12	the	the	DET
ftr-334	158	13	irs	irs	PROPN
ftr-334	158	14	often	often	ADV
ftr-334	158	15	initially	initially	ADV
ftr-334	158	16	drafts	draft	VERB
ftr-334	158	17	most	most	ADJ
ftr-334	158	18	treasury	treasury	NOUN
ftr-334	158	19	regulations	regulation	NOUN
ftr-334	158	20	.	.	PUNCT
ftr-334	159	1	guidance	guidance	VERB
ftr-334	159	2	with	with	ADP
ftr-334	159	3	respect	respect	NOUN
ftr-334	159	4	to	to	ADP
ftr-334	159	5	tax	tax	NOUN
ftr-334	159	6	law	law	NOUN
ftr-334	159	7	other	other	ADJ
ftr-334	159	8	than	than	ADP
ftr-334	159	9	regulations	regulation	NOUN
ftr-334	159	10	also	also	ADV
ftr-334	159	11	generally	generally	ADV
ftr-334	159	12	implicates	implicate	VERB
ftr-334	159	13	the	the	DET
ftr-334	159	14	involvement	involvement	NOUN
ftr-334	159	15	of	of	ADP
ftr-334	159	16	both	both	CCONJ
ftr-334	159	17	the	the	DET
ftr-334	159	18	treasury	treasury	NOUN
ftr-334	159	19	and	and	CCONJ
ftr-334	159	20	the	the	DET
ftr-334	159	21	irs	irs	PROPN
ftr-334	159	22	,	,	PUNCT
ftr-334	159	23	with	with	ADP
ftr-334	159	24	drafting	drafting	NOUN
ftr-334	159	25	done	do	VERB
ftr-334	159	26	by	by	ADP
ftr-334	159	27	the	the	DET
ftr-334	159	28	irs	irs	PROPN
ftr-334	159	29	and	and	CCONJ
ftr-334	159	30	treasury	treasury	PROPN
ftr-334	159	31	approval	approval	NOUN
ftr-334	159	32	needed	need	VERB
ftr-334	159	33	before	before	ADP
ftr-334	159	34	issuance	issuance	NOUN
ftr-334	159	35	.	.	PUNCT
ftr-334	160	1	see	see	VERB
ftr-334	160	2	treasury	treasury	NOUN
ftr-334	160	3	order	order	NOUN
ftr-334	160	4	111	111	NUM
ftr-334	160	5	-	-	SYM
ftr-334	160	6	01	01	NUM
ftr-334	160	7	,	,	PUNCT
ftr-334	160	8	issues	issue	NOUN
ftr-334	160	9	of	of	ADP
ftr-334	160	10	tax	tax	NOUN
ftr-334	160	11	policy	policy	NOUN
ftr-334	160	12	(	(	PUNCT
ftr-334	160	13	mar	mar	PROPN
ftr-334	160	14	.	.	PROPN
ftr-334	160	15	16	16	NUM
ftr-334	160	16	,	,	PUNCT
ftr-334	160	17	1981	1981	NUM
ftr-334	160	18	)	)	PUNCT
ftr-334	160	19	(	(	PUNCT
ftr-334	160	20	giving	give	VERB
ftr-334	160	21	the	the	DET
ftr-334	160	22	assistant	assistant	NOUN
ftr-334	160	23	secretary	secretary	NOUN
ftr-334	160	24	exclusive	exclusive	ADJ
ftr-334	160	25	authorization	authorization	NOUN
ftr-334	160	26	to	to	PART
ftr-334	160	27	make	make	VERB
ftr-334	160	28	final	final	ADJ
ftr-334	160	29	determinations	determination	NOUN
ftr-334	160	30	of	of	ADP
ftr-334	160	31	treasury	treasury	PROPN
ftr-334	160	32	department	department	NOUN
ftr-334	160	33	positions	position	NOUN
ftr-334	160	34	with	with	ADP
ftr-334	160	35	respect	respect	NOUN
ftr-334	160	36	to	to	ADP
ftr-334	160	37	tax	tax	NOUN
ftr-334	160	38	policy	policy	NOUN
ftr-334	160	39	)	)	PUNCT
ftr-334	160	40	.	.	PUNCT
ftr-334	161	1	accordingly	accordingly	ADV
ftr-334	161	2	,	,	PUNCT
ftr-334	161	3	for	for	ADP
ftr-334	161	4	the	the	DET
ftr-334	161	5	purposes	purpose	NOUN
ftr-334	161	6	of	of	ADP
ftr-334	161	7	this	this	DET
ftr-334	161	8	article	article	NOUN
ftr-334	161	9	,	,	PUNCT
ftr-334	161	10	i	i	PRON
ftr-334	161	11	refer	refer	VERB
ftr-334	161	12	to	to	ADP
ftr-334	161	13	the	the	DET
ftr-334	161	14	irs	irs	PROPN
ftr-334	161	15	and	and	CCONJ
ftr-334	161	16	the	the	DET
ftr-334	161	17	treasury	treasury	NOUN
ftr-334	161	18	interchangeably	interchangeably	ADV
ftr-334	161	19	.	.	PUNCT
ftr-334	162	1	guidance	guidance	NOUN
ftr-334	162	2	from	from	ADP
ftr-334	162	3	the	the	DET
ftr-334	162	4	irs	irs	PROPN
ftr-334	162	5	takes	take	VERB
ftr-334	162	6	many	many	ADJ
ftr-334	162	7	forms	form	NOUN
ftr-334	162	8	,	,	PUNCT
ftr-334	162	9	including	include	VERB
ftr-334	162	10	some	some	PRON
ftr-334	162	11	that	that	PRON
ftr-334	162	12	carry	carry	VERB
ftr-334	162	13	questionable	questionable	ADJ
ftr-334	162	14	weight	weight	NOUN
ftr-334	162	15	.	.	PUNCT
ftr-334	163	1	see	see	VERB
ftr-334	163	2	donald	donald	PROPN
ftr-334	163	3	l.	l.	PROPN
ftr-334	163	4	korb	korb	PROPN
ftr-334	163	5	,	,	PUNCT
ftr-334	163	6	the	the	DET
ftr-334	163	7	four	four	NUM
ftr-334	163	8	rs	rs	NOUN
ftr-334	163	9	revisited	revisit	VERB
ftr-334	163	10	:	:	PUNCT
ftr-334	163	11	regulations	regulation	NOUN
ftr-334	163	12	,	,	PUNCT
ftr-334	163	13	rulings	ruling	NOUN
ftr-334	163	14	,	,	PUNCT
ftr-334	163	15	reliance	reliance	NOUN
ftr-334	163	16	,	,	PUNCT
ftr-334	163	17	and	and	CCONJ
ftr-334	163	18	retroactivity	retroactivity	NOUN
ftr-334	163	19	in	in	ADP
ftr-334	163	20	the	the	DET
ftr-334	163	21	21st	21st	ADJ
ftr-334	163	22	century	century	NOUN
ftr-334	163	23	:	:	PUNCT
ftr-334	163	24	a	a	DET
ftr-334	163	25	view	view	NOUN
ftr-334	163	26	from	from	ADP
ftr-334	163	27	within	within	ADP
ftr-334	163	28	,	,	PUNCT
ftr-334	163	29	46	46	NUM
ftr-334	163	30	duq	duq	NOUN
ftr-334	163	31	.	.	PUNCT
ftr-334	164	1	l.	l.	PROPN
ftr-334	164	2	rev	rev	PROPN
ftr-334	164	3	.	.	PROPN
ftr-334	164	4	323	323	NUM
ftr-334	164	5	(	(	PUNCT
ftr-334	164	6	2008	2008	NUM
ftr-334	164	7	)	)	PUNCT
ftr-334	164	8	;	;	PUNCT
ftr-334	165	1	[	[	X
ftr-334	165	2	hereinafter	hereinafter	NOUN
ftr-334	165	3	korb	korb	PROPN
ftr-334	165	4	,	,	PUNCT
ftr-334	165	5	the	the	DET
ftr-334	165	6	four	four	NUM
ftr-334	165	7	r	r	NOUN
ftr-334	165	8	's	's	PART
ftr-334	165	9	revisited	revisit	VERB
ftr-334	165	10	]	]	PUNCT
ftr-334	165	11	jeremiah	jeremiah	PROPN
ftr-334	165	12	coder	coder	PROPN
ftr-334	165	13	,	,	PUNCT
ftr-334	165	14	news	news	NOUN
ftr-334	165	15	analysis	analysis	NOUN
ftr-334	165	16	:	:	PUNCT
ftr-334	165	17	how	how	SCONJ
ftr-334	165	18	do	do	AUX
ftr-334	165	19	faq	faq	NOUN
ftr-334	165	20	fit	fit	VERB
ftr-334	165	21	into	into	ADP
ftr-334	165	22	the	the	DET
ftr-334	165	23	guidance	guidance	NOUN
ftr-334	165	24	puzzle	puzzle	NOUN
ftr-334	165	25	?	?	PUNCT
ftr-334	165	26	,	,	PUNCT
ftr-334	165	27	131	131	NUM
ftr-334	165	28	tax	tax	NOUN
ftr-334	165	29	notes	note	NOUN
ftr-334	165	30	7	7	NUM
ftr-334	165	31	(	(	PUNCT
ftr-334	165	32	apr	apr	NOUN
ftr-334	165	33	.	.	PROPN
ftr-334	165	34	4	4	NUM
ftr-334	165	35	,	,	PUNCT
ftr-334	165	36	2011	2011	NUM
ftr-334	165	37	)	)	PUNCT
ftr-334	165	38	(	(	PUNCT
ftr-334	165	39	describing	describe	VERB
ftr-334	165	40	frequently	frequently	ADV
ftr-334	165	41	asked	ask	VERB
ftr-334	165	42	questions	question	NOUN
ftr-334	165	43	(	(	PUNCT
ftr-334	165	44	faqs	faqs	PROPN
ftr-334	165	45	)	)	PUNCT
ftr-334	165	46	as	as	ADP
ftr-334	165	47	informal	informal	ADJ
ftr-334	165	48	irs	irs	PROPN
ftr-334	165	49	guidance	guidance	NOUN
ftr-334	165	50	that	that	PRON
ftr-334	165	51	helps	helps	AUX
ftr-334	165	52	clarify	clarify	VERB
ftr-334	165	53	difficult	difficult	ADJ
ftr-334	165	54	issues	issue	NOUN
ftr-334	165	55	and	and	CCONJ
ftr-334	165	56	provide	provide	VERB
ftr-334	165	57	instructions	instruction	NOUN
ftr-334	165	58	in	in	ADP
ftr-334	165	59	the	the	DET
ftr-334	165	60	absence	absence	NOUN
ftr-334	165	61	of	of	ADP
ftr-334	165	62	formal	formal	ADJ
ftr-334	165	63	guidance	guidance	NOUN
ftr-334	165	64	)	)	PUNCT
ftr-334	165	65	.	.	PUNCT
ftr-334	166	1	2012	2012	NUM
ftr-334	166	2	]	]	PUNCT
ftr-334	166	3	523	523	NUM
ftr-334	166	4	florida	florida	PROPN
ftr-334	166	5	tax	tax	NOUN
ftr-334	166	6	review	review	NOUN
ftr-334	166	7	rule	rule	NOUN
ftr-334	166	8	and	and	CCONJ
ftr-334	166	9	schedule	schedule	NOUN
ftr-334	166	10	utp	utp	NOUN
ftr-334	166	11	,	,	PUNCT
ftr-334	166	12	the	the	DET
ftr-334	166	13	irs	irs	PROPN
ftr-334	166	14	often	often	ADV
ftr-334	166	15	seeks	seek	VERB
ftr-334	166	16	input	input	NOUN
ftr-334	166	17	on	on	ADP
ftr-334	166	18	the	the	DET
ftr-334	166	19	rule	rule	NOUN
ftr-334	166	20	that	that	PRON
ftr-334	166	21	is	be	AUX
ftr-334	166	22	the	the	DET
ftr-334	166	23	subject	subject	NOUN
ftr-334	166	24	of	of	ADP
ftr-334	166	25	informal	informal	ADJ
ftr-334	166	26	guidance	guidance	NOUN
ftr-334	166	27	.	.	PUNCT
ftr-334	167	1	28	28	NUM
ftr-334	167	2	as	as	SCONJ
ftr-334	167	3	the	the	DET
ftr-334	167	4	utp	utp	PROPN
ftr-334	167	5	regulations	regulation	NOUN
ftr-334	167	6	have	have	AUX
ftr-334	167	7	demonstrated	demonstrate	VERB
ftr-334	167	8	,	,	PUNCT
ftr-334	167	9	where	where	SCONJ
ftr-334	167	10	affected	affected	ADJ
ftr-334	167	11	taxpayers	taxpayer	NOUN
ftr-334	167	12	,	,	PUNCT
ftr-334	167	13	the	the	DET
ftr-334	167	14	tax	tax	NOUN
ftr-334	167	15	bar	bar	NOUN
ftr-334	167	16	,	,	PUNCT
ftr-334	167	17	and	and	CCONJ
ftr-334	167	18	commentators	commentator	NOUN
ftr-334	167	19	have	have	VERB
ftr-334	167	20	sufficient	sufficient	ADJ
ftr-334	167	21	resources	resource	NOUN
ftr-334	167	22	and	and	CCONJ
ftr-334	167	23	incentive	incentive	NOUN
ftr-334	167	24	to	to	PART
ftr-334	167	25	participate	participate	VERB
ftr-334	167	26	,	,	PUNCT
ftr-334	167	27	the	the	DET
ftr-334	167	28	irs	irs	PROPN
ftr-334	167	29	may	may	AUX
ftr-334	167	30	refine	refine	VERB
ftr-334	167	31	its	its	PRON
ftr-334	167	32	position	position	NOUN
ftr-334	167	33	over	over	ADP
ftr-334	167	34	time	time	NOUN
ftr-334	167	35	by	by	ADP
ftr-334	167	36	seeking	seek	VERB
ftr-334	167	37	formal	formal	ADJ
ftr-334	167	38	apa	apa	PROPN
ftr-334	167	39	-	-	PUNCT
ftr-334	167	40	compliant	compliant	ADJ
ftr-334	167	41	public	public	ADJ
ftr-334	167	42	comment	comment	NOUN
ftr-334	167	43	or	or	CCONJ
ftr-334	167	44	by	by	ADP
ftr-334	167	45	utilizing	utilize	VERB
ftr-334	167	46	other	other	ADJ
ftr-334	167	47	informal	informal	ADJ
ftr-334	167	48	29avenues	29avenues	NUM
ftr-334	167	49	of	of	ADP
ftr-334	167	50	public	public	ADJ
ftr-334	167	51	participation	participation	NOUN
ftr-334	167	52	.	.	PUNCT
ftr-334	168	1	9	9	NUM
ftr-334	168	2	through	through	ADP
ftr-334	168	3	intensive	intensive	ADJ
ftr-334	168	4	participation	participation	NOUN
ftr-334	168	5	,	,	PUNCT
ftr-334	168	6	taxpayers	taxpayer	NOUN
ftr-334	168	7	and	and	CCONJ
ftr-334	168	8	their	their	PRON
ftr-334	168	9	advisors	advisor	NOUN
ftr-334	168	10	working	work	VERB
ftr-334	168	11	with	with	ADP
ftr-334	168	12	schedule	schedule	NOUN
ftr-334	168	13	utp	utp	NOUN
ftr-334	168	14	in	in	ADP
ftr-334	168	15	years	year	NOUN
ftr-334	168	16	to	to	PART
ftr-334	168	17	come	come	VERB
ftr-334	168	18	will	will	AUX
ftr-334	168	19	likely	likely	ADV
ftr-334	168	20	accept	accept	VERB
ftr-334	168	21	the	the	DET
ftr-334	168	22	process	process	NOUN
ftr-334	168	23	as	as	ADV
ftr-334	168	24	largely	largely	ADV
ftr-334	168	25	legitimate	legitimate	ADJ
ftr-334	168	26	,	,	PUNCT
ftr-334	168	27	or	or	CCONJ
ftr-334	168	28	at	at	ADP
ftr-334	168	29	least	least	ADJ
ftr-334	168	30	responsive	responsive	ADJ
ftr-334	168	31	to	to	ADP
ftr-334	168	32	public	public	ADJ
ftr-334	168	33	input	input	NOUN
ftr-334	168	34	.	.	PUNCT
ftr-334	169	1	in	in	ADP
ftr-334	169	2	contrast	contrast	NOUN
ftr-334	169	3	,	,	PUNCT
ftr-334	169	4	when	when	SCONJ
ftr-334	169	5	irs	irs	PROPN
ftr-334	169	6	rules	rule	NOUN
ftr-334	169	7	relate	relate	VERB
ftr-334	169	8	to	to	ADP
ftr-334	169	9	disadvantaged	disadvantaged	ADJ
ftr-334	169	10	or	or	CCONJ
ftr-334	169	11	lower	low	ADJ
ftr-334	169	12	-	-	PUNCT
ftr-334	169	13	income	income	NOUN
ftr-334	169	14	taxpayers	taxpayer	NOUN
ftr-334	169	15	without	without	ADP
ftr-334	169	16	the	the	DET
ftr-334	169	17	resources	resource	NOUN
ftr-334	169	18	of	of	ADP
ftr-334	169	19	the	the	DET
ftr-334	169	20	corporate	corporate	ADJ
ftr-334	169	21	community	community	NOUN
ftr-334	169	22	,	,	PUNCT
ftr-334	169	23	no	no	DET
ftr-334	169	24	similar	similar	ADJ
ftr-334	169	25	structure	structure	NOUN
ftr-334	169	26	exists	exist	VERB
ftr-334	169	27	to	to	PART
ftr-334	169	28	encourage	encourage	VERB
ftr-334	169	29	meaningful	meaningful	ADJ
ftr-334	169	30	formal	formal	ADJ
ftr-334	169	31	or	or	CCONJ
ftr-334	169	32	informal	informal	ADJ
ftr-334	169	33	participation	participation	NOUN
ftr-334	169	34	in	in	ADP
ftr-334	169	35	rulemaking.30	rulemaking.30	PROPN
ftr-334	169	36	unlike	unlike	ADP
ftr-334	169	37	the	the	DET
ftr-334	169	38	nation	nation	NOUN
ftr-334	169	39	's	's	PART
ftr-334	169	40	largest	large	ADJ
ftr-334	169	41	corporate	corporate	ADJ
ftr-334	169	42	taxpayers	taxpayer	NOUN
ftr-334	169	43	,	,	PUNCT
ftr-334	169	44	abused	abuse	VERB
ftr-334	169	45	,	,	PUNCT
ftr-334	169	46	28	28	NUM
ftr-334	169	47	.	.	PUNCT
ftr-334	170	1	see	see	VERB
ftr-334	170	2	u.s.c	u.s.c	ADJ
ftr-334	170	3	.	.	PUNCT
ftr-334	171	1	§	§	PROPN
ftr-334	171	2	553(b)(a	553(b)(a	PROPN
ftr-334	171	3	)	)	PUNCT
ftr-334	171	4	(	(	PUNCT
ftr-334	171	5	exempting	exempt	VERB
ftr-334	171	6	"	"	PUNCT
ftr-334	171	7	interpretative	interpretative	ADJ
ftr-334	171	8	rules	rule	NOUN
ftr-334	171	9	"	"	PUNCT
ftr-334	171	10	and	and	CCONJ
ftr-334	171	11	"	"	PUNCT
ftr-334	171	12	general	general	ADJ
ftr-334	171	13	statements	statement	NOUN
ftr-334	171	14	of	of	ADP
ftr-334	171	15	policy	policy	NOUN
ftr-334	171	16	"	"	PUNCT
ftr-334	171	17	from	from	ADP
ftr-334	171	18	the	the	DET
ftr-334	171	19	notice	notice	NOUN
ftr-334	171	20	and	and	CCONJ
ftr-334	171	21	comment	comment	NOUN
ftr-334	171	22	requirements	requirement	NOUN
ftr-334	171	23	unless	unless	SCONJ
ftr-334	171	24	otherwise	otherwise	ADV
ftr-334	171	25	required	require	VERB
ftr-334	171	26	by	by	ADP
ftr-334	171	27	statute	statute	PROPN
ftr-334	171	28	)	)	PUNCT
ftr-334	171	29	;	;	PUNCT
ftr-334	171	30	cf	cf	PROPN
ftr-334	171	31	kristin	kristin	PROPN
ftr-334	171	32	e.	e.	PROPN
ftr-334	171	33	hickman	hickman	PROPN
ftr-334	171	34	,	,	PUNCT
ftr-334	171	35	irb	irb	VERB
ftr-334	171	36	guidance	guidance	NOUN
ftr-334	171	37	:	:	PUNCT
ftr-334	171	38	the	the	DET
ftr-334	171	39	no	no	DET
ftr-334	171	40	man	man	NOUN
ftr-334	171	41	's	's	PART
ftr-334	171	42	land	land	NOUN
ftr-334	171	43	of	of	ADP
ftr-334	171	44	tax	tax	NOUN
ftr-334	171	45	code	code	NOUN
ftr-334	171	46	interpretation	interpretation	NOUN
ftr-334	171	47	,	,	PUNCT
ftr-334	171	48	2009	2009	NUM
ftr-334	171	49	mich	mich	PROPN
ftr-334	171	50	.	.	PUNCT
ftr-334	171	51	st	st	PROPN
ftr-334	171	52	.	.	PROPN
ftr-334	171	53	l.	l.	PROPN
ftr-334	171	54	rev	rev	PROPN
ftr-334	171	55	.	.	PUNCT
ftr-334	172	1	(	(	PUNCT
ftr-334	172	2	2009	2009	NUM
ftr-334	172	3	)	)	PUNCT
ftr-334	172	4	239	239	NUM
ftr-334	172	5	,	,	PUNCT
ftr-334	172	6	[	[	X
ftr-334	172	7	hereinafter	hereinafter	NOUN
ftr-334	172	8	hickman	hickman	PROPN
ftr-334	172	9	,	,	PUNCT
ftr-334	172	10	irb	irb	PROPN
ftr-334	172	11	guidance	guidance	NOUN
ftr-334	172	12	]	]	X
ftr-334	172	13	(	(	PUNCT
ftr-334	172	14	asserting	assert	VERB
ftr-334	172	15	that	that	SCONJ
ftr-334	172	16	contrary	contrary	ADV
ftr-334	172	17	to	to	ADP
ftr-334	172	18	the	the	DET
ftr-334	172	19	irs	irs	PROPN
ftr-334	172	20	's	's	PART
ftr-334	172	21	position	position	NOUN
ftr-334	172	22	,	,	PUNCT
ftr-334	172	23	a	a	DET
ftr-334	172	24	large	large	ADJ
ftr-334	172	25	amount	amount	NOUN
ftr-334	172	26	of	of	ADP
ftr-334	172	27	irs	irs	PROPN
ftr-334	172	28	guidance	guidance	NOUN
ftr-334	172	29	does	do	AUX
ftr-334	172	30	not	not	PART
ftr-334	172	31	fall	fall	VERB
ftr-334	172	32	under	under	ADP
ftr-334	172	33	the	the	DET
ftr-334	172	34	interpretative	interpretative	ADJ
ftr-334	172	35	rule	rule	NOUN
ftr-334	172	36	exemption	exemption	NOUN
ftr-334	172	37	)	)	PUNCT
ftr-334	172	38	.	.	PUNCT
ftr-334	173	1	for	for	ADP
ftr-334	173	2	further	further	ADJ
ftr-334	173	3	discussion	discussion	NOUN
ftr-334	173	4	of	of	ADP
ftr-334	173	5	the	the	DET
ftr-334	173	6	irs	irs	PROPN
ftr-334	173	7	apa	apa	PROPN
ftr-334	173	8	exemption	exemption	PROPN
ftr-334	173	9	,	,	PUNCT
ftr-334	173	10	see	see	VERB
ftr-334	173	11	infra	infra	NOUN
ftr-334	173	12	notes	note	VERB
ftr-334	173	13	116	116	NUM
ftr-334	173	14	-	-	SYM
ftr-334	173	15	40	40	NUM
ftr-334	173	16	and	and	CCONJ
ftr-334	173	17	accompanying	accompany	VERB
ftr-334	173	18	text	text	NOUN
ftr-334	173	19	.	.	PUNCT
ftr-334	174	1	the	the	DET
ftr-334	174	2	irs	irs	PROPN
ftr-334	174	3	's	's	PART
ftr-334	174	4	position	position	NOUN
ftr-334	174	5	that	that	SCONJ
ftr-334	174	6	its	its	PRON
ftr-334	174	7	regulatory	regulatory	ADJ
ftr-334	174	8	guidance	guidance	NOUN
ftr-334	174	9	is	be	AUX
ftr-334	174	10	exempt	exempt	ADJ
ftr-334	174	11	from	from	ADP
ftr-334	174	12	the	the	DET
ftr-334	174	13	apa	apa	PROPN
ftr-334	174	14	's	's	PART
ftr-334	174	15	notice	notice	NOUN
ftr-334	174	16	-	-	PUNCT
ftr-334	174	17	and	and	CCONJ
ftr-334	174	18	-	-	PUNCT
ftr-334	174	19	comment	comment	NOUN
ftr-334	174	20	regime	regime	NOUN
ftr-334	174	21	is	be	AUX
ftr-334	174	22	controversial	controversial	ADJ
ftr-334	174	23	,	,	PUNCT
ftr-334	174	24	and	and	CCONJ
ftr-334	174	25	courts	court	NOUN
ftr-334	174	26	will	will	AUX
ftr-334	174	27	possibly	possibly	ADV
ftr-334	174	28	take	take	VERB
ftr-334	174	29	the	the	DET
ftr-334	174	30	cue	cue	NOUN
ftr-334	174	31	of	of	ADP
ftr-334	174	32	important	important	ADJ
ftr-334	174	33	scholarship	scholarship	NOUN
ftr-334	174	34	suggesting	suggest	VERB
ftr-334	174	35	that	that	SCONJ
ftr-334	174	36	this	this	DET
ftr-334	174	37	view	view	NOUN
ftr-334	174	38	is	be	AUX
ftr-334	174	39	improper	improper	ADJ
ftr-334	174	40	(	(	PUNCT
ftr-334	174	41	and	and	CCONJ
ftr-334	174	42	at	at	ADP
ftr-334	174	43	a	a	DET
ftr-334	174	44	minimum	minimum	NOUN
ftr-334	174	45	outside	outside	ADP
ftr-334	174	46	the	the	DET
ftr-334	174	47	administrative	administrative	ADJ
ftr-334	174	48	law	law	NOUN
ftr-334	174	49	norm	norm	NOUN
ftr-334	174	50	pushing	push	VERB
ftr-334	174	51	back	back	ADP
ftr-334	174	52	at	at	ADP
ftr-334	174	53	tax	tax	NOUN
ftr-334	174	54	exceptionalism	exceptionalism	NOUN
ftr-334	174	55	)	)	PUNCT
ftr-334	174	56	.	.	PUNCT
ftr-334	175	1	see	see	VERB
ftr-334	175	2	hickman	hickman	PROPN
ftr-334	175	3	,	,	PUNCT
ftr-334	175	4	coloring	color	VERB
ftr-334	175	5	outside	outside	ADP
ftr-334	175	6	the	the	DET
ftr-334	175	7	lines	line	NOUN
ftr-334	175	8	,	,	PUNCT
ftr-334	175	9	supra	supra	PROPN
ftr-334	175	10	note	note	PROPN
ftr-334	175	11	26	26	NUM
ftr-334	175	12	,	,	PUNCT
ftr-334	175	13	at	at	ADP
ftr-334	175	14	1807	1807	NUM
ftr-334	175	15	-	-	SYM
ftr-334	175	16	08	08	NUM
ftr-334	175	17	.	.	PROPN
ftr-334	175	18	29	29	NUM
ftr-334	175	19	.	.	PUNCT
ftr-334	176	1	for	for	ADP
ftr-334	176	2	further	further	ADJ
ftr-334	176	3	discussion	discussion	NOUN
ftr-334	176	4	of	of	ADP
ftr-334	176	5	the	the	DET
ftr-334	176	6	irs	irs	PROPN
ftr-334	176	7	's	's	PART
ftr-334	176	8	utp	utp	NOUN
ftr-334	176	9	policy	policy	NOUN
ftr-334	176	10	,	,	PUNCT
ftr-334	176	11	see	see	VERB
ftr-334	176	12	ilya	ilya	PROPN
ftr-334	176	13	a.	a.	PROPN
ftr-334	176	14	lupin	lupin	PROPN
ftr-334	176	15	,	,	PUNCT
ftr-334	176	16	uncertain	uncertain	ADJ
ftr-334	176	17	tax	tax	NOUN
ftr-334	176	18	positions	position	NOUN
ftr-334	176	19	and	and	CCONJ
ftr-334	176	20	the	the	DET
ftr-334	176	21	new	new	ADJ
ftr-334	176	22	tax	tax	NOUN
ftr-334	176	23	policy	policy	NOUN
ftr-334	176	24	of	of	ADP
ftr-334	176	25	disclosure	disclosure	NOUN
ftr-334	176	26	through	through	ADP
ftr-334	176	27	the	the	DET
ftr-334	176	28	schedule	schedule	NOUN
ftr-334	176	29	utp	utp	NOUN
ftr-334	176	30	,	,	PUNCT
ftr-334	176	31	30	30	NUM
ftr-334	176	32	va	va	NOUN
ftr-334	176	33	.	.	PUNCT
ftr-334	176	34	tax	tax	PROPN
ftr-334	176	35	rev	rev	PROPN
ftr-334	176	36	.	.	PROPN
ftr-334	176	37	663	663	NUM
ftr-334	176	38	(	(	PUNCT
ftr-334	176	39	2011	2011	NUM
ftr-334	176	40	)	)	PUNCT
ftr-334	176	41	(	(	PUNCT
ftr-334	176	42	examining	examine	VERB
ftr-334	176	43	the	the	DET
ftr-334	176	44	consequences	consequence	NOUN
ftr-334	176	45	and	and	CCONJ
ftr-334	176	46	concerns	concern	NOUN
ftr-334	176	47	surrounding	surround	VERB
ftr-334	176	48	schedule	schedule	NOUN
ftr-334	176	49	utp	utp	NOUN
ftr-334	176	50	)	)	PUNCT
ftr-334	176	51	.	.	PUNCT
ftr-334	177	1	corporate	corporate	ADJ
ftr-334	177	2	taxpayers	taxpayer	NOUN
ftr-334	177	3	were	be	AUX
ftr-334	177	4	concerned	concern	VERB
ftr-334	177	5	that	that	SCONJ
ftr-334	177	6	the	the	DET
ftr-334	177	7	new	new	ADJ
ftr-334	177	8	schedule	schedule	NOUN
ftr-334	177	9	would	would	AUX
ftr-334	177	10	increase	increase	VERB
ftr-334	177	11	"	"	PUNCT
ftr-334	177	12	compliance	compliance	NOUN
ftr-334	177	13	costs	cost	NOUN
ftr-334	177	14	,	,	PUNCT
ftr-334	177	15	unfairly	unfairly	ADV
ftr-334	177	16	shift	shift	VERB
ftr-334	178	1	[	[	X
ftr-334	178	2	]	]	X
ftr-334	178	3	the	the	DET
ftr-334	178	4	balance	balance	NOUN
ftr-334	178	5	of	of	ADP
ftr-334	178	6	power	power	NOUN
ftr-334	178	7	,	,	PUNCT
ftr-334	178	8	[	[	X
ftr-334	178	9	]	]	X
ftr-334	178	10	increase	increase	NOUN
ftr-334	178	11	possibility	possibility	NOUN
ftr-334	178	12	of	of	ADP
ftr-334	178	13	audits	audits	NOUN
ftr-334	178	14	...	...	PUNCT
ftr-334	178	15	and	and	CCONJ
ftr-334	178	16	undermine	undermine	VERB
ftr-334	178	17	[	[	X
ftr-334	178	18	]	]	X
ftr-334	178	19	the	the	DET
ftr-334	178	20	protections	protection	NOUN
ftr-334	178	21	allowed	allow	VERB
ftr-334	178	22	by	by	ADP
ftr-334	178	23	attorney	attorney	NOUN
ftr-334	178	24	-	-	PUNCT
ftr-334	178	25	client	client	NOUN
ftr-334	178	26	privilege	privilege	NOUN
ftr-334	178	27	.	.	PUNCT
ftr-334	178	28	"	"	PUNCT
ftr-334	179	1	i	i	PRON
ftr-334	179	2	d	d	PROPN
ftr-334	179	3	at	at	ADP
ftr-334	179	4	664	664	NUM
ftr-334	179	5	-	-	SYM
ftr-334	179	6	65	65	NUM
ftr-334	179	7	.	.	PUNCT
ftr-334	180	1	the	the	DET
ftr-334	180	2	irs	irs	PROPN
ftr-334	180	3	,	,	PUNCT
ftr-334	180	4	on	on	ADP
ftr-334	180	5	the	the	DET
ftr-334	180	6	other	other	ADJ
ftr-334	180	7	hand	hand	NOUN
ftr-334	180	8	,	,	PUNCT
ftr-334	180	9	believed	believe	VERB
ftr-334	180	10	the	the	DET
ftr-334	180	11	new	new	ADJ
ftr-334	180	12	schedule	schedule	NOUN
ftr-334	180	13	would	would	AUX
ftr-334	180	14	increase	increase	VERB
ftr-334	180	15	transparency	transparency	NOUN
ftr-334	180	16	,	,	PUNCT
ftr-334	180	17	improve	improve	VERB
ftr-334	180	18	compliance	compliance	NOUN
ftr-334	180	19	,	,	PUNCT
ftr-334	180	20	and	and	CCONJ
ftr-334	180	21	help	help	AUX
ftr-334	180	22	identify	identify	VERB
ftr-334	180	23	areas	area	NOUN
ftr-334	180	24	of	of	ADP
ftr-334	180	25	tax	tax	NOUN
ftr-334	180	26	avoidance	avoidance	NOUN
ftr-334	180	27	and	and	CCONJ
ftr-334	180	28	evasion	evasion	NOUN
ftr-334	180	29	.	.	PUNCT
ftr-334	181	1	i	i	PRON
ftr-334	181	2	d.	d.	PROPN
ftr-334	181	3	at	at	ADP
ftr-334	181	4	664	664	NUM
ftr-334	181	5	.	.	PROPN
ftr-334	181	6	30	30	NUM
ftr-334	181	7	.	.	PUNCT
ftr-334	182	1	for	for	ADP
ftr-334	182	2	further	further	ADJ
ftr-334	182	3	scholarship	scholarship	NOUN
ftr-334	182	4	on	on	ADP
ftr-334	182	5	equitable	equitable	ADJ
ftr-334	182	6	relief	relief	NOUN
ftr-334	182	7	under	under	ADP
ftr-334	182	8	§	§	PROPN
ftr-334	182	9	6015(f	6015(f	NUM
ftr-334	182	10	)	)	PUNCT
ftr-334	182	11	,	,	PUNCT
ftr-334	182	12	see	see	VERB
ftr-334	182	13	carlton	carlton	PROPN
ftr-334	182	14	m.	m.	PROPN
ftr-334	182	15	smith	smith	PROPN
ftr-334	182	16	,	,	PUNCT
ftr-334	182	17	innocent	innocent	ADJ
ftr-334	182	18	spouse	spouse	NOUN
ftr-334	182	19	:	:	PUNCT
ftr-334	182	20	let	let	VERB
ftr-334	182	21	's	us	PRON
ftr-334	182	22	bury	bury	VERB
ftr-334	182	23	that	that	SCONJ
ftr-334	182	24	"	"	PUNCT
ftr-334	182	25	inequitable	inequitable	ADJ
ftr-334	182	26	"	"	PUNCT
ftr-334	182	27	revenue	revenue	NOUN
ftr-334	182	28	procedure	procedure	NOUN
ftr-334	182	29	,	,	PUNCT
ftr-334	182	30	131	131	NUM
ftr-334	182	31	tax	tax	NOUN
ftr-334	182	32	notes	note	NOUN
ftr-334	182	33	1165	1165	NUM
ftr-334	182	34	(	(	PUNCT
ftr-334	182	35	june	june	PROPN
ftr-334	182	36	13	13	NUM
ftr-334	182	37	,	,	PUNCT
ftr-334	182	38	2011	2011	NUM
ftr-334	182	39	)	)	PUNCT
ftr-334	182	40	;	;	PUNCT
ftr-334	182	41	schumacher	schumacher	PROPN
ftr-334	182	42	,	,	PUNCT
ftr-334	182	43	time	time	NOUN
ftr-334	182	44	for	for	ADP
ftr-334	182	45	reform	reform	NOUN
ftr-334	182	46	,	,	PUNCT
ftr-334	182	47	supra	supra	PROPN
ftr-334	182	48	note	note	PROPN
ftr-334	182	49	15	15	NUM
ftr-334	182	50	;	;	PUNCT
ftr-334	182	51	joseph	joseph	PROPN
ftr-334	182	52	r.	r.	PROPN
ftr-334	182	53	goeke	goeke	PROPN
ftr-334	182	54	,	,	PUNCT
ftr-334	182	55	tax	tax	NOUN
ftr-334	182	56	court	court	NOUN
ftr-334	182	57	stands	stand	VERB
ftr-334	182	58	by	by	ADP
ftr-334	182	59	its	its	PRON
ftr-334	182	60	holding	holding	NOUN
ftr-334	182	61	in	in	ADP
ftr-334	182	62	lantz	lantz	PROPN
ftr-334	182	63	that	that	PRON
ftr-334	182	64	equitable	equitable	VERB
ftr-334	182	65	innocent	innocent	ADJ
ftr-334	182	66	spouse	spouse	NOUN
ftr-334	182	67	relief	relief	NOUN
ftr-334	182	68	reg	reg	NOUN
ftr-334	182	69	is	be	AUX
ftr-334	182	70	invalid	invalid	ADJ
ftr-334	182	71	,	,	PUNCT
ftr-334	182	72	2010	2010	NUM
ftr-334	182	73	tnt	tnt	NOUN
ftr-334	182	74	184	184	NUM
ftr-334	182	75	-	-	SYM
ftr-334	182	76	11	11	NUM
ftr-334	182	77	(	(	PUNCT
ftr-334	182	78	sept	sept	PROPN
ftr-334	182	79	.	.	PROPN
ftr-334	182	80	22	22	NUM
ftr-334	182	81	,	,	PUNCT
ftr-334	182	82	2010	2010	NUM
ftr-334	182	83	)	)	PUNCT
ftr-334	182	84	(	(	PUNCT
ftr-334	182	85	tax	tax	NOUN
ftr-334	182	86	analysts	analyst	NOUN
ftr-334	182	87	)	)	PUNCT
ftr-334	182	88	.	.	PUNCT
ftr-334	183	1	when	when	SCONJ
ftr-334	183	2	the	the	DET
ftr-334	183	3	irs	irs	PROPN
ftr-334	183	4	chooses	choose	VERB
ftr-334	183	5	to	to	PART
ftr-334	183	6	issue	issue	VERB
ftr-334	183	7	guidance	guidance	NOUN
ftr-334	183	8	outside	outside	ADP
ftr-334	183	9	the	the	DET
ftr-334	183	10	apa	apa	PROPN
ftr-334	183	11	's	's	PART
ftr-334	183	12	notice	notice	NOUN
ftr-334	183	13	-	-	PUNCT
ftr-334	183	14	and	and	CCONJ
ftr-334	183	15	-	-	PUNCT
ftr-334	183	16	comment	comment	NOUN
ftr-334	183	17	regime	regime	NOUN
ftr-334	183	18	,	,	PUNCT
ftr-334	183	19	it	it	PRON
ftr-334	183	20	also	also	ADV
ftr-334	183	21	raises	raise	VERB
ftr-334	183	22	questions	question	NOUN
ftr-334	183	23	as	as	ADP
ftr-334	183	24	to	to	ADP
ftr-334	183	25	the	the	DET
ftr-334	183	26	appropriate	appropriate	ADJ
ftr-334	183	27	deference	deference	NOUN
ftr-334	183	28	that	that	SCONJ
ftr-334	183	29	courts	court	NOUN
ftr-334	183	30	should	should	AUX
ftr-334	183	31	give	give	VERB
ftr-334	183	32	to	to	ADP
ftr-334	183	33	the	the	DET
ftr-334	183	34	irs	irs	PROPN
ftr-334	183	35	approach	approach	NOUN
ftr-334	183	36	.	.	PUNCT
ftr-334	184	1	this	this	DET
ftr-334	184	2	article	article	NOUN
ftr-334	184	3	does	do	AUX
ftr-334	184	4	not	not	PART
ftr-334	184	5	consider	consider	VERB
ftr-334	184	6	that	that	DET
ftr-334	184	7	question	question	NOUN
ftr-334	184	8	,	,	PUNCT
ftr-334	184	9	a	a	DET
ftr-334	184	10	question	question	NOUN
ftr-334	184	11	that	that	SCONJ
ftr-334	184	12	scholars	scholar	NOUN
ftr-334	184	13	and	and	CCONJ
ftr-334	184	14	practitioners	practitioner	NOUN
ftr-334	184	15	have	have	AUX
ftr-334	184	16	extensively	extensively	ADV
ftr-334	184	17	discussed	discuss	VERB
ftr-334	184	18	.	.	PUNCT
ftr-334	185	1	see	see	VERB
ftr-334	185	2	hickman	hickman	PROPN
ftr-334	185	3	,	,	PUNCT
ftr-334	185	4	irb	irb	VERB
ftr-334	185	5	guidance	guidance	NOUN
ftr-334	185	6	,	,	PUNCT
ftr-334	185	7	supra	supra	PROPN
ftr-334	185	8	note	note	PROPN
ftr-334	185	9	28	28	NUM
ftr-334	185	10	,	,	PUNCT
ftr-334	185	11	at	at	ADP
ftr-334	185	12	256	256	NUM
ftr-334	185	13	-	-	SYM
ftr-334	185	14	57	57	NUM
ftr-334	185	15	(	(	PUNCT
ftr-334	185	16	detailing	detail	VERB
ftr-334	185	17	irs	irs	PROPN
ftr-334	185	18	's	's	PART
ftr-334	185	19	use	use	NOUN
ftr-334	185	20	of	of	ADP
ftr-334	185	21	interpretative	interpretative	ADJ
ftr-334	185	22	guidance	guidance	NOUN
ftr-334	185	23	and	and	CCONJ
ftr-334	185	24	differing	differ	VERB
ftr-334	185	25	standards	standard	NOUN
ftr-334	185	26	of	of	ADP
ftr-334	185	27	deference	deference	NOUN
ftr-334	185	28	)	)	PUNCT
ftr-334	185	29	;	;	PUNCT
ftr-334	186	1	kristin	kristin	PROPN
ftr-334	186	2	e.	e.	PROPN
ftr-334	186	3	hickman	hickman	PROPN
ftr-334	186	4	,	,	PUNCT
ftr-334	186	5	the	the	DET
ftr-334	186	6	need	need	NOUN
ftr-334	186	7	for	for	ADP
ftr-334	186	8	mead	mead	NOUN
ftr-334	186	9	:	:	PUNCT
ftr-334	186	10	rejecting	reject	VERB
ftr-334	186	11	tax	tax	NOUN
ftr-334	186	12	exceptionalism	exceptionalism	NOUN
ftr-334	186	13	in	in	ADP
ftr-334	186	14	judicial	judicial	ADJ
ftr-334	186	15	deference	deference	NOUN
ftr-334	186	16	,	,	PUNCT
ftr-334	186	17	90	90	NUM
ftr-334	186	18	minn	minn	NOUN
ftr-334	186	19	.	.	PUNCT
ftr-334	187	1	l.	l.	PROPN
ftr-334	187	2	rev	rev	PROPN
ftr-334	187	3	.	.	PROPN
ftr-334	187	4	1537	1537	NUM
ftr-334	187	5	,	,	PUNCT
ftr-334	187	6	1546	1546	NUM
ftr-334	187	7	-	-	SYM
ftr-334	187	8	72	72	NUM
ftr-334	187	9	524	524	NUM
ftr-334	188	1	[	[	X
ftr-334	188	2	vol	vol	NOUN
ftr-334	188	3	.	.	PUNCT
ftr-334	189	1	12:7	12:7	NUM
ftr-334	189	2	paradigm	paradigm	NOUN
ftr-334	189	3	for	for	ADP
ftr-334	189	4	irs	irs	PROPN
ftr-334	189	5	guidance	guidance	NOUN
ftr-334	189	6	financially	financially	ADV
ftr-334	189	7	dependent	dependent	ADJ
ftr-334	189	8	spouses	spouse	NOUN
ftr-334	189	9	,	,	PUNCT
ftr-334	189	10	for	for	ADP
ftr-334	189	11	example	example	NOUN
ftr-334	189	12	,	,	PUNCT
ftr-334	189	13	are	be	AUX
ftr-334	189	14	not	not	PART
ftr-334	189	15	monitoring	monitor	VERB
ftr-334	189	16	the	the	DET
ftr-334	189	17	irs	irs	PROPN
ftr-334	189	18	's	's	PART
ftr-334	189	19	cumulative	cumulative	ADJ
ftr-334	189	20	bulletin	bulletin	NOUN
ftr-334	189	21	,	,	PUNCT
ftr-334	189	22	draft	draft	NOUN
ftr-334	189	23	forms	form	NOUN
ftr-334	189	24	,	,	PUNCT
ftr-334	189	25	or	or	CCONJ
ftr-334	189	26	web	web	NOUN
ftr-334	189	27	page	page	NOUN
ftr-334	189	28	,	,	PUNCT
ftr-334	189	29	or	or	CCONJ
ftr-334	189	30	sending	send	VERB
ftr-334	189	31	proxies	proxy	NOUN
ftr-334	189	32	to	to	PART
ftr-334	189	33	bar	bar	NOUN
ftr-334	189	34	conferences	conference	NOUN
ftr-334	189	35	.	.	PUNCT
ftr-334	190	1	moreover	moreover	ADV
ftr-334	190	2	,	,	PUNCT
ftr-334	190	3	little	little	ADJ
ftr-334	190	4	in	in	ADP
ftr-334	190	5	the	the	DET
ftr-334	190	6	way	way	NOUN
ftr-334	190	7	of	of	ADP
ftr-334	190	8	institutional	institutional	ADJ
ftr-334	190	9	leverage	leverage	NOUN
ftr-334	190	10	operates	operate	VERB
ftr-334	190	11	to	to	PART
ftr-334	190	12	ensure	ensure	VERB
ftr-334	190	13	that	that	SCONJ
ftr-334	190	14	the	the	DET
ftr-334	190	15	irs	irs	PROPN
ftr-334	190	16	considers	consider	VERB
ftr-334	190	17	these	these	DET
ftr-334	190	18	views	view	NOUN
ftr-334	190	19	,	,	PUNCT
ftr-334	190	20	even	even	ADV
ftr-334	190	21	when	when	SCONJ
ftr-334	190	22	the	the	DET
ftr-334	190	23	irs	irs	PROPN
ftr-334	190	24	asks	ask	VERB
ftr-334	190	25	for	for	ADP
ftr-334	190	26	input	input	NOUN
ftr-334	190	27	on	on	ADP
ftr-334	190	28	issues	issue	NOUN
ftr-334	190	29	that	that	PRON
ftr-334	190	30	have	have	VERB
ftr-334	190	31	great	great	ADJ
ftr-334	190	32	effect	effect	NOUN
ftr-334	190	33	on	on	ADP
ftr-334	190	34	lower	low	ADJ
ftr-334	190	35	-	-	PUNCT
ftr-334	190	36	income	income	NOUN
ftr-334	190	37	or	or	CCONJ
ftr-334	190	38	disadvantaged	disadvantaged	ADJ
ftr-334	190	39	taxpayers	taxpayer	NOUN
ftr-334	190	40	.	.	PUNCT
ftr-334	191	1	rulemaking	rulemake	VERB
ftr-334	191	2	that	that	PRON
ftr-334	191	3	fails	fail	VERB
ftr-334	191	4	to	to	PART
ftr-334	191	5	benefit	benefit	VERB
ftr-334	191	6	from	from	ADP
ftr-334	191	7	the	the	DET
ftr-334	191	8	collective	collective	ADJ
ftr-334	191	9	wisdom	wisdom	NOUN
ftr-334	191	10	of	of	ADP
ftr-334	191	11	those	those	PRON
ftr-334	191	12	whom	whom	PRON
ftr-334	191	13	the	the	DET
ftr-334	191	14	agency	agency	NOUN
ftr-334	191	15	is	be	AUX
ftr-334	191	16	regulating	regulate	VERB
ftr-334	191	17	can	can	AUX
ftr-334	191	18	have	have	VERB
ftr-334	191	19	significant	significant	ADJ
ftr-334	191	20	adverse	adverse	ADJ
ftr-334	191	21	effects	effect	NOUN
ftr-334	191	22	.	.	PUNCT
ftr-334	191	23	'	'	PUNCT
ftr-334	192	1	those	those	DET
ftr-334	192	2	decisions	decision	NOUN
ftr-334	192	3	may	may	AUX
ftr-334	192	4	adversely	adversely	ADV
ftr-334	192	5	impact	impact	VERB
ftr-334	192	6	individuals	individual	NOUN
ftr-334	192	7	resulting	result	VERB
ftr-334	192	8	in	in	ADP
ftr-334	192	9	deprivations	deprivation	NOUN
ftr-334	192	10	of	of	ADP
ftr-334	192	11	property	property	NOUN
ftr-334	192	12	that	that	PRON
ftr-334	192	13	might	might	AUX
ftr-334	192	14	not	not	PART
ftr-334	192	15	otherwise	otherwise	ADV
ftr-334	192	16	occur	occur	VERB
ftr-334	192	17	if	if	SCONJ
ftr-334	192	18	the	the	DET
ftr-334	192	19	irs	irs	PROPN
ftr-334	192	20	had	have	VERB
ftr-334	192	21	the	the	DET
ftr-334	192	22	benefit	benefit	NOUN
ftr-334	192	23	of	of	ADP
ftr-334	192	24	greater	great	ADJ
ftr-334	192	25	public	public	ADJ
ftr-334	192	26	input	input	NOUN
ftr-334	192	27	,	,	PUNCT
ftr-334	192	28	heighten	heighten	VERB
ftr-334	192	29	anxiety	anxiety	NOUN
ftr-334	192	30	regarding	regard	VERB
ftr-334	192	31	unpaid	unpaid	ADJ
ftr-334	192	32	liabilities	liability	NOUN
ftr-334	192	33	or	or	CCONJ
ftr-334	192	34	claimed	claim	VERB
ftr-334	192	35	credits	credit	NOUN
ftr-334	192	36	and	and	CCONJ
ftr-334	192	37	refunds	refund	NOUN
ftr-334	192	38	in	in	ADP
ftr-334	192	39	dispute	dispute	NOUN
ftr-334	192	40	,	,	PUNCT
ftr-334	192	41	and	and	CCONJ
ftr-334	192	42	even	even	ADV
ftr-334	192	43	perpetuate	perpetuate	VERB
ftr-334	192	44	the	the	DET
ftr-334	192	45	very	very	ADJ
ftr-334	192	46	poverty	poverty	NOUN
ftr-334	192	47	that	that	SCONJ
ftr-334	192	48	the	the	DET
ftr-334	192	49	provision	provision	NOUN
ftr-334	192	50	in	in	ADP
ftr-334	192	51	question	question	NOUN
ftr-334	192	52	was	be	AUX
ftr-334	192	53	meant	mean	VERB
ftr-334	192	54	to	to	ADP
ftr-334	192	55	ameliorate.3	ameliorate.3	PROPN
ftr-334	192	56	2	2	NUM
ftr-334	192	57	the	the	DET
ftr-334	192	58	effect	effect	NOUN
ftr-334	192	59	is	be	AUX
ftr-334	192	60	particularized	particularize	VERB
ftr-334	192	61	to	to	ADP
ftr-334	192	62	the	the	DET
ftr-334	192	63	individual	individual	NOUN
ftr-334	192	64	that	that	PRON
ftr-334	192	65	is	be	AUX
ftr-334	192	66	subject	subject	ADJ
ftr-334	192	67	to	to	ADP
ftr-334	192	68	the	the	DET
ftr-334	192	69	rules	rule	NOUN
ftr-334	192	70	,	,	PUNCT
ftr-334	192	71	but	but	CCONJ
ftr-334	192	72	also	also	ADV
ftr-334	192	73	has	have	VERB
ftr-334	192	74	systemic	systemic	ADJ
ftr-334	192	75	effects	effect	NOUN
ftr-334	192	76	regarding	regard	VERB
ftr-334	192	77	the	the	DET
ftr-334	192	78	overall	overall	ADJ
ftr-334	192	79	integrity	integrity	NOUN
ftr-334	192	80	of	of	ADP
ftr-334	192	81	the	the	DET
ftr-334	192	82	tax	tax	NOUN
ftr-334	192	83	system	system	NOUN
ftr-334	192	84	and	and	CCONJ
ftr-334	192	85	the	the	DET
ftr-334	192	86	public	public	NOUN
ftr-334	192	87	's	's	PART
ftr-334	192	88	perception	perception	NOUN
ftr-334	192	89	of	of	ADP
ftr-334	192	90	the	the	DET
ftr-334	192	91	tax	tax	NOUN
ftr-334	192	92	system	system	NOUN
ftr-334	192	93	and	and	CCONJ
ftr-334	192	94	government	government	NOUN
ftr-334	192	95	overall.33	overall.33	NOUN
ftr-334	192	96	for	for	ADP
ftr-334	192	97	regulated	regulated	ADJ
ftr-334	192	98	individuals	individual	NOUN
ftr-334	192	99	,	,	PUNCT
ftr-334	192	100	rules	rule	NOUN
ftr-334	192	101	[	[	X
ftr-334	192	102	hereinafter	hereinafter	NOUN
ftr-334	192	103	hickman	hickman	PROPN
ftr-334	192	104	,	,	PUNCT
ftr-334	192	105	the	the	DET
ftr-334	192	106	need	need	NOUN
ftr-334	192	107	for	for	ADP
ftr-334	192	108	mead	mead	NOUN
ftr-334	192	109	]	]	PUNCT
ftr-334	192	110	(	(	PUNCT
ftr-334	192	111	examining	examine	VERB
ftr-334	192	112	tax	tax	NOUN
ftr-334	192	113	understandings	understanding	NOUN
ftr-334	192	114	of	of	ADP
ftr-334	192	115	legislative	legislative	ADJ
ftr-334	192	116	and	and	CCONJ
ftr-334	192	117	interpretive	interpretive	ADJ
ftr-334	192	118	rules	rule	NOUN
ftr-334	192	119	)	)	PUNCT
ftr-334	192	120	;	;	PUNCT
ftr-334	192	121	stanley	stanley	PROPN
ftr-334	192	122	s.	s.	PROPN
ftr-334	192	123	surrey	surrey	PROPN
ftr-334	192	124	,	,	PUNCT
ftr-334	192	125	the	the	DET
ftr-334	192	126	scope	scope	NOUN
ftr-334	192	127	and	and	CCONJ
ftr-334	192	128	effect	effect	NOUN
ftr-334	192	129	of	of	ADP
ftr-334	192	130	treasury	treasury	NOUN
ftr-334	192	131	regulations	regulation	NOUN
ftr-334	192	132	under	under	ADP
ftr-334	192	133	the	the	DET
ftr-334	192	134	income	income	NOUN
ftr-334	192	135	,	,	PUNCT
ftr-334	192	136	estate	estate	NOUN
ftr-334	192	137	,	,	PUNCT
ftr-334	192	138	and	and	CCONJ
ftr-334	192	139	gift	gift	NOUN
ftr-334	192	140	taxes	taxis	NOUN
ftr-334	192	141	,	,	PUNCT
ftr-334	192	142	88	88	NUM
ftr-334	192	143	u.	u.	NOUN
ftr-334	192	144	pa	pa	PROPN
ftr-334	192	145	.	.	PUNCT
ftr-334	192	146	l.	l.	PROPN
ftr-334	192	147	rev	rev	PROPN
ftr-334	192	148	.	.	PROPN
ftr-334	192	149	556	556	NUM
ftr-334	192	150	,	,	PUNCT
ftr-334	192	151	557	557	NUM
ftr-334	192	152	-	-	SYM
ftr-334	192	153	58	58	NUM
ftr-334	192	154	(	(	PUNCT
ftr-334	192	155	1940	1940	NUM
ftr-334	192	156	)	)	PUNCT
ftr-334	192	157	(	(	PUNCT
ftr-334	192	158	identifying	identify	VERB
ftr-334	192	159	tax	tax	NOUN
ftr-334	192	160	regulations	regulation	NOUN
ftr-334	192	161	in	in	ADP
ftr-334	192	162	general	general	ADJ
ftr-334	192	163	as	as	ADP
ftr-334	192	164	interpretative	interpretative	ADJ
ftr-334	192	165	and	and	CCONJ
ftr-334	192	166	nonbinding	nonbinde	VERB
ftr-334	192	167	on	on	ADP
ftr-334	192	168	the	the	DET
ftr-334	192	169	taxpayer	taxpayer	NOUN
ftr-334	192	170	)	)	PUNCT
ftr-334	192	171	.	.	PUNCT
ftr-334	193	1	but	but	CCONJ
ftr-334	193	2	see	see	VERB
ftr-334	193	3	jasper	jasper	PROPN
ftr-334	193	4	l.	l.	PROPN
ftr-334	193	5	cummings	cummings	PROPN
ftr-334	193	6	,	,	PUNCT
ftr-334	193	7	jr	jr	PROPN
ftr-334	193	8	.	.	PROPN
ftr-334	193	9	,	,	PUNCT
ftr-334	193	10	treasury	treasury	PROPN
ftr-334	193	11	violates	violate	VERB
ftr-334	193	12	the	the	DET
ftr-334	193	13	apa	apa	PROPN
ftr-334	193	14	?	?	PROPN
ftr-334	193	15	,	,	PUNCT
ftr-334	193	16	117	117	NUM
ftr-334	193	17	tax	tax	NOUN
ftr-334	193	18	notes	note	NOUN
ftr-334	193	19	263	263	NUM
ftr-334	193	20	(	(	PUNCT
ftr-334	193	21	oct	oct	PROPN
ftr-334	193	22	.	.	PROPN
ftr-334	193	23	15	15	NUM
ftr-334	193	24	,	,	PUNCT
ftr-334	193	25	2007	2007	NUM
ftr-334	193	26	)	)	PUNCT
ftr-334	193	27	(	(	PUNCT
ftr-334	193	28	disagreeing	disagree	VERB
ftr-334	193	29	with	with	ADP
ftr-334	193	30	hickman	hickman	PROPN
ftr-334	193	31	's	's	PART
ftr-334	193	32	logic	logic	NOUN
ftr-334	193	33	)	)	PUNCT
ftr-334	193	34	.	.	PUNCT
ftr-334	194	1	31	31	NUM
ftr-334	194	2	.	.	PUNCT
ftr-334	195	1	this	this	DET
ftr-334	195	2	article	article	NOUN
ftr-334	195	3	is	be	AUX
ftr-334	195	4	not	not	PART
ftr-334	195	5	a	a	DET
ftr-334	195	6	detailed	detailed	ADJ
ftr-334	195	7	cataloguing	cataloguing	NOUN
ftr-334	195	8	of	of	ADP
ftr-334	195	9	rules	rule	NOUN
ftr-334	195	10	that	that	PRON
ftr-334	195	11	the	the	DET
ftr-334	195	12	irs	irs	PROPN
ftr-334	195	13	has	have	AUX
ftr-334	195	14	adopted	adopt	VERB
ftr-334	195	15	that	that	PRON
ftr-334	195	16	implicate	implicate	VERB
ftr-334	195	17	lower	low	ADJ
ftr-334	195	18	income	income	NOUN
ftr-334	195	19	or	or	CCONJ
ftr-334	195	20	disadvantaged	disadvantaged	ADJ
ftr-334	195	21	taxpayers	taxpayer	NOUN
ftr-334	195	22	.	.	PUNCT
ftr-334	196	1	of	of	ADP
ftr-334	196	2	particular	particular	ADJ
ftr-334	196	3	concern	concern	NOUN
ftr-334	196	4	are	be	AUX
ftr-334	196	5	rules	rule	NOUN
ftr-334	196	6	that	that	PRON
ftr-334	196	7	relate	relate	VERB
ftr-334	196	8	to	to	ADP
ftr-334	196	9	taxpayers	taxpayer	NOUN
ftr-334	196	10	who	who	PRON
ftr-334	196	11	owe	owe	VERB
ftr-334	196	12	a	a	DET
ftr-334	196	13	liability	liability	NOUN
ftr-334	196	14	but	but	CCONJ
ftr-334	196	15	are	be	AUX
ftr-334	196	16	unable	unable	ADJ
ftr-334	196	17	to	to	PART
ftr-334	196	18	pay	pay	VERB
ftr-334	196	19	due	due	ADJ
ftr-334	196	20	to	to	ADP
ftr-334	196	21	financial	financial	ADJ
ftr-334	196	22	circumstances	circumstance	NOUN
ftr-334	196	23	.	.	PUNCT
ftr-334	197	1	while	while	SCONJ
ftr-334	197	2	the	the	DET
ftr-334	197	3	irs	irs	PROPN
ftr-334	197	4	has	have	VERB
ftr-334	197	5	broad	broad	ADJ
ftr-334	197	6	powers	power	NOUN
ftr-334	197	7	to	to	PART
ftr-334	197	8	collect	collect	VERB
ftr-334	197	9	taxes	taxis	NOUN
ftr-334	197	10	on	on	ADP
ftr-334	197	11	agreed	agree	VERB
ftr-334	197	12	upon	upon	SCONJ
ftr-334	197	13	liabilities	liability	NOUN
ftr-334	197	14	,	,	PUNCT
ftr-334	197	15	the	the	DET
ftr-334	197	16	irs	irs	PROPN
ftr-334	197	17	evaluates	evaluate	VERB
ftr-334	197	18	ability	ability	NOUN
ftr-334	197	19	to	to	PART
ftr-334	197	20	pay	pay	VERB
ftr-334	197	21	in	in	ADP
ftr-334	197	22	light	light	NOUN
ftr-334	197	23	of	of	ADP
ftr-334	197	24	a	a	DET
ftr-334	197	25	taxpayer	taxpayer	NOUN
ftr-334	197	26	's	's	PART
ftr-334	197	27	reasonable	reasonable	ADJ
ftr-334	197	28	collection	collection	NOUN
ftr-334	197	29	potential	potential	NOUN
ftr-334	197	30	.	.	PUNCT
ftr-334	198	1	reasonable	reasonable	ADJ
ftr-334	198	2	collection	collection	NOUN
ftr-334	198	3	potential	potential	NOUN
ftr-334	198	4	involves	involve	VERB
ftr-334	198	5	a	a	DET
ftr-334	198	6	consideration	consideration	NOUN
ftr-334	198	7	of	of	ADP
ftr-334	198	8	equity	equity	NOUN
ftr-334	198	9	in	in	ADP
ftr-334	198	10	nonexempt	nonexempt	ADJ
ftr-334	198	11	assets	asset	NOUN
ftr-334	198	12	and	and	CCONJ
ftr-334	198	13	a	a	DET
ftr-334	198	14	monetized	monetize	VERB
ftr-334	198	15	present	present	ADJ
ftr-334	198	16	value	value	NOUN
ftr-334	198	17	of	of	ADP
ftr-334	198	18	the	the	DET
ftr-334	198	19	excess	excess	NOUN
ftr-334	198	20	of	of	ADP
ftr-334	198	21	the	the	DET
ftr-334	198	22	taxpayer	taxpayer	NOUN
ftr-334	198	23	's	's	PART
ftr-334	198	24	income	income	NOUN
ftr-334	198	25	over	over	ADP
ftr-334	198	26	necessary	necessary	ADJ
ftr-334	198	27	expenses	expense	NOUN
ftr-334	198	28	,	,	PUNCT
ftr-334	198	29	as	as	SCONJ
ftr-334	198	30	set	set	VERB
ftr-334	198	31	forth	forth	ADP
ftr-334	198	32	in	in	ADP
ftr-334	198	33	the	the	DET
ftr-334	198	34	internal	internal	ADJ
ftr-334	198	35	revenue	revenue	NOUN
ftr-334	198	36	manual	manual	NOUN
ftr-334	198	37	and	and	CCONJ
ftr-334	198	38	published	publish	VERB
ftr-334	198	39	on	on	ADP
ftr-334	198	40	the	the	DET
ftr-334	198	41	irs	irs	PROPN
ftr-334	198	42	web	web	NOUN
ftr-334	198	43	page	page	NOUN
ftr-334	198	44	.	.	PUNCT
ftr-334	199	1	see	see	VERB
ftr-334	199	2	irm	irm	PROPN
ftr-334	199	3	5.8.4.3.1	5.8.4.3.1	PROPN
ftr-334	199	4	,	,	PUNCT
ftr-334	199	5	(	(	PUNCT
ftr-334	199	6	june	june	PROPN
ftr-334	199	7	1	1	NUM
ftr-334	199	8	,	,	PUNCT
ftr-334	199	9	2010	2010	NUM
ftr-334	199	10	)	)	PUNCT
ftr-334	200	1	http://www.irs.gov/irm/part5/irm	http://www.irs.gov/irm/part5/irm	NUM
ftr-334	200	2	05-008-004.html#d0e86	05-008-004.html#d0e86	NOUN
ftr-334	200	3	.	.	PUNCT
ftr-334	201	1	many	many	ADJ
ftr-334	201	2	substantive	substantive	ADJ
ftr-334	201	3	determinations	determination	NOUN
ftr-334	201	4	that	that	PRON
ftr-334	201	5	the	the	DET
ftr-334	201	6	irs	irs	PROPN
ftr-334	201	7	makes	make	VERB
ftr-334	201	8	in	in	ADP
ftr-334	201	9	the	the	DET
ftr-334	201	10	collection	collection	NOUN
ftr-334	201	11	process	process	NOUN
ftr-334	201	12	derive	derive	ADJ
ftr-334	201	13	from	from	ADP
ftr-334	201	14	the	the	DET
ftr-334	201	15	concept	concept	NOUN
ftr-334	201	16	of	of	ADP
ftr-334	201	17	reasonable	reasonable	ADJ
ftr-334	201	18	collection	collection	NOUN
ftr-334	201	19	potential	potential	NOUN
ftr-334	201	20	,	,	PUNCT
ftr-334	201	21	such	such	ADJ
ftr-334	201	22	as	as	ADP
ftr-334	201	23	offers	offer	NOUN
ftr-334	201	24	in	in	ADP
ftr-334	201	25	compromise	compromise	NOUN
ftr-334	201	26	and	and	CCONJ
ftr-334	201	27	installment	installment	NOUN
ftr-334	201	28	agreements	agreement	NOUN
ftr-334	201	29	,	,	PUNCT
ftr-334	201	30	and	and	CCONJ
ftr-334	201	31	irs	irs	PROPN
ftr-334	201	32	determinations	determination	NOUN
ftr-334	201	33	to	to	PART
ftr-334	201	34	not	not	PART
ftr-334	201	35	take	take	VERB
ftr-334	201	36	enforced	enforce	VERB
ftr-334	201	37	collection	collection	NOUN
ftr-334	201	38	action	action	NOUN
ftr-334	201	39	against	against	ADP
ftr-334	201	40	delinquent	delinquent	ADJ
ftr-334	201	41	taxpayers	taxpayer	NOUN
ftr-334	201	42	.	.	PUNCT
ftr-334	202	1	see	see	VERB
ftr-334	202	2	keith	keith	PROPN
ftr-334	202	3	fogg	fogg	PROPN
ftr-334	202	4	,	,	PUNCT
ftr-334	202	5	buying	buy	VERB
ftr-334	202	6	your	your	PRON
ftr-334	202	7	clunker	clunker	NOUN
ftr-334	202	8	back	back	ADV
ftr-334	202	9	from	from	ADP
ftr-334	202	10	the	the	DET
ftr-334	202	11	irs	irs	PROPN
ftr-334	202	12	(	(	PUNCT
ftr-334	202	13	working	work	VERB
ftr-334	202	14	paper	paper	NOUN
ftr-334	202	15	on	on	ADP
ftr-334	202	16	file	file	NOUN
ftr-334	202	17	with	with	ADP
ftr-334	202	18	author	author	NOUN
ftr-334	202	19	)	)	PUNCT
ftr-334	202	20	(	(	PUNCT
ftr-334	202	21	discussing	discuss	VERB
ftr-334	202	22	the	the	DET
ftr-334	202	23	irs	irs	PROPN
ftr-334	202	24	's	's	PART
ftr-334	202	25	adoption	adoption	NOUN
ftr-334	202	26	of	of	ADP
ftr-334	202	27	certain	certain	ADJ
ftr-334	202	28	aspects	aspect	NOUN
ftr-334	202	29	of	of	ADP
ftr-334	202	30	collection	collection	NOUN
ftr-334	202	31	standards	standard	NOUN
ftr-334	202	32	as	as	ADP
ftr-334	202	33	outside	outside	ADP
ftr-334	202	34	any	any	DET
ftr-334	202	35	mechanism	mechanism	NOUN
ftr-334	202	36	for	for	ADP
ftr-334	202	37	public	public	ADJ
ftr-334	202	38	input	input	NOUN
ftr-334	202	39	and	and	CCONJ
ftr-334	202	40	devoid	devoid	ADJ
ftr-334	202	41	of	of	ADP
ftr-334	202	42	meaningful	meaningful	ADJ
ftr-334	202	43	explanation	explanation	NOUN
ftr-334	202	44	as	as	ADP
ftr-334	202	45	to	to	ADP
ftr-334	202	46	why	why	SCONJ
ftr-334	202	47	or	or	CCONJ
ftr-334	202	48	how	how	SCONJ
ftr-334	202	49	the	the	DET
ftr-334	202	50	irs	irs	PROPN
ftr-334	202	51	decided	decide	VERB
ftr-334	202	52	on	on	ADP
ftr-334	202	53	certain	certain	ADJ
ftr-334	202	54	rules	rule	NOUN
ftr-334	202	55	pertaining	pertain	VERB
ftr-334	202	56	to	to	ADP
ftr-334	202	57	administrative	administrative	ADJ
ftr-334	202	58	collection	collection	NOUN
ftr-334	202	59	determinations	determination	NOUN
ftr-334	202	60	)	)	PUNCT
ftr-334	202	61	.	.	PUNCT
ftr-334	203	1	32	32	NUM
ftr-334	203	2	.	.	PUNCT
ftr-334	204	1	nta	nta	PROPN
ftr-334	204	2	2010	2010	NUM
ftr-334	204	3	ann	ann	PROPN
ftr-334	204	4	.	.	PROPN
ftr-334	204	5	rep	rep	PROPN
ftr-334	204	6	.	.	PROPN
ftr-334	204	7	supra	supra	PROPN
ftr-334	204	8	note	note	PROPN
ftr-334	204	9	16	16	NUM
ftr-334	204	10	,	,	PUNCT
ftr-334	204	11	at	at	ADP
ftr-334	204	12	3	3	NUM
ftr-334	204	13	(	(	PUNCT
ftr-334	204	14	explaining	explain	VERB
ftr-334	204	15	that	that	SCONJ
ftr-334	204	16	the	the	DET
ftr-334	204	17	two	two	NUM
ftr-334	204	18	-	-	PUNCT
ftr-334	204	19	year	year	NOUN
ftr-334	204	20	limitation	limitation	NOUN
ftr-334	204	21	to	to	PART
ftr-334	204	22	section	section	VERB
ftr-334	204	23	6015(f	6015(f	NUM
ftr-334	204	24	)	)	PUNCT
ftr-334	204	25	forecloses	foreclose	VERB
ftr-334	204	26	a	a	DET
ftr-334	204	27	class	class	NOUN
ftr-334	204	28	of	of	ADP
ftr-334	204	29	equitable	equitable	ADJ
ftr-334	204	30	relief	relief	NOUN
ftr-334	204	31	the	the	DET
ftr-334	204	32	statute	statute	NOUN
ftr-334	204	33	was	be	AUX
ftr-334	204	34	designed	design	VERB
ftr-334	204	35	to	to	PART
ftr-334	204	36	reach	reach	VERB
ftr-334	204	37	)	)	PUNCT
ftr-334	204	38	.	.	PUNCT
ftr-334	205	1	33	33	NUM
ftr-334	205	2	.	.	PUNCT
ftr-334	206	1	a	a	DET
ftr-334	206	2	rich	rich	ADJ
ftr-334	206	3	literature	literature	NOUN
ftr-334	206	4	exists	exist	VERB
ftr-334	206	5	on	on	ADP
ftr-334	206	6	the	the	DET
ftr-334	206	7	role	role	NOUN
ftr-334	206	8	that	that	PRON
ftr-334	206	9	procedural	procedural	ADJ
ftr-334	206	10	justice	justice	NOUN
ftr-334	206	11	plays	play	VERB
ftr-334	206	12	in	in	ADP
ftr-334	206	13	the	the	DET
ftr-334	206	14	people	people	NOUN
ftr-334	206	15	's	's	PART
ftr-334	206	16	acceptance	acceptance	NOUN
ftr-334	206	17	of	of	ADP
ftr-334	206	18	governmental	governmental	ADJ
ftr-334	206	19	action	action	NOUN
ftr-334	206	20	.	.	PUNCT
ftr-334	207	1	e.g.	e.g.	ADV
ftr-334	207	2	,	,	PUNCT
ftr-334	207	3	e.	e.	PROPN
ftr-334	207	4	allan	allan	PROPN
ftr-334	207	5	lind	lind	PROPN
ftr-334	207	6	&	&	CCONJ
ftr-334	207	7	tom	tom	PROPN
ftr-334	207	8	r.	r.	PROPN
ftr-334	207	9	tyler	tyler	PROPN
ftr-334	207	10	,	,	PUNCT
ftr-334	207	11	2012	2012	NUM
ftr-334	207	12	]	]	PUNCT
ftr-334	207	13	525	525	NUM
ftr-334	207	14	florida	florida	PROPN
ftr-334	207	15	tax	tax	NOUN
ftr-334	207	16	review	review	NOUN
ftr-334	207	17	not	not	PART
ftr-334	207	18	particularly	particularly	ADV
ftr-334	207	19	well	well	ADV
ftr-334	207	20	-	-	PUNCT
ftr-334	207	21	suited	suit	VERB
ftr-334	207	22	to	to	ADP
ftr-334	207	23	the	the	DET
ftr-334	207	24	circumstances	circumstance	NOUN
ftr-334	207	25	of	of	ADP
ftr-334	207	26	the	the	DET
ftr-334	207	27	very	very	ADJ
ftr-334	207	28	people	people	NOUN
ftr-334	207	29	that	that	PRON
ftr-334	207	30	the	the	DET
ftr-334	207	31	irs	irs	PROPN
ftr-334	207	32	is	be	AUX
ftr-334	207	33	regulating	regulate	VERB
ftr-334	207	34	can	can	AUX
ftr-334	207	35	often	often	ADV
ftr-334	207	36	lead	lead	VERB
ftr-334	207	37	to	to	ADP
ftr-334	207	38	unfair	unfair	ADJ
ftr-334	207	39	results	result	NOUN
ftr-334	207	40	,	,	PUNCT
ftr-334	207	41	as	as	ADP
ftr-334	207	42	in	in	ADP
ftr-334	207	43	cathy	cathy	PROPN
ftr-334	207	44	's	's	PART
ftr-334	207	45	case	case	NOUN
ftr-334	207	46	.	.	PUNCT
ftr-334	208	1	for	for	ADP
ftr-334	208	2	the	the	DET
ftr-334	208	3	aggregate	aggregate	ADJ
ftr-334	208	4	regulated	regulated	ADJ
ftr-334	208	5	population	population	NOUN
ftr-334	208	6	,	,	PUNCT
ftr-334	208	7	rules	rule	NOUN
ftr-334	208	8	that	that	PRON
ftr-334	208	9	fail	fail	VERB
ftr-334	208	10	to	to	PART
ftr-334	208	11	take	take	VERB
ftr-334	208	12	into	into	ADP
ftr-334	208	13	account	account	NOUN
ftr-334	208	14	interests	interest	NOUN
ftr-334	208	15	of	of	ADP
ftr-334	208	16	classes	class	NOUN
ftr-334	208	17	of	of	ADP
ftr-334	208	18	taxpayers	taxpayer	NOUN
ftr-334	208	19	undermine	undermine	VERB
ftr-334	208	20	the	the	DET
ftr-334	208	21	very	very	ADV
ftr-334	208	22	social	social	ADJ
ftr-334	208	23	contract	contract	NOUN
ftr-334	208	24	that	that	PRON
ftr-334	208	25	ties	tie	VERB
ftr-334	208	26	individuals	individual	NOUN
ftr-334	208	27	to	to	ADP
ftr-334	208	28	accepting	accept	VERB
ftr-334	208	29	government	government	NOUN
ftr-334	208	30	conduct.34	conduct.34	NOUN
ftr-334	208	31	provisions	provision	NOUN
ftr-334	208	32	regulating	regulate	VERB
ftr-334	208	33	low	low	ADJ
ftr-334	208	34	-	-	PUNCT
ftr-334	208	35	income	income	NOUN
ftr-334	208	36	or	or	CCONJ
ftr-334	208	37	disadvantaged	disadvantaged	ADJ
ftr-334	208	38	taxpayers	taxpayer	NOUN
ftr-334	208	39	,	,	PUNCT
ftr-334	208	40	such	such	ADJ
ftr-334	208	41	as	as	ADP
ftr-334	208	42	the	the	DET
ftr-334	208	43	earned	earn	VERB
ftr-334	208	44	income	income	NOUN
ftr-334	208	45	tax	tax	NOUN
ftr-334	208	46	credit	credit	NOUN
ftr-334	208	47	(	(	PUNCT
ftr-334	208	48	eitc	eitc	NOUN
ftr-334	208	49	)	)	PUNCT
ftr-334	208	50	,	,	PUNCT
ftr-334	208	51	are	be	AUX
ftr-334	208	52	as	as	ADV
ftr-334	208	53	important	important	ADJ
ftr-334	208	54	,	,	PUNCT
ftr-334	208	55	or	or	CCONJ
ftr-334	208	56	even	even	ADV
ftr-334	208	57	more	more	ADV
ftr-334	208	58	important	important	ADJ
ftr-334	208	59	,	,	PUNCT
ftr-334	208	60	to	to	ADP
ftr-334	208	61	the	the	DET
ftr-334	208	62	lives	life	NOUN
ftr-334	208	63	of	of	ADP
ftr-334	208	64	those	those	DET
ftr-334	208	65	regulated	regulate	VERB
ftr-334	208	66	parties	party	NOUN
ftr-334	208	67	as	as	SCONJ
ftr-334	208	68	the	the	DET
ftr-334	208	69	utp	utp	NOUN
ftr-334	208	70	provisions	provision	NOUN
ftr-334	208	71	are	be	AUX
ftr-334	208	72	to	to	ADP
ftr-334	208	73	the	the	DET
ftr-334	208	74	nation	nation	NOUN
ftr-334	208	75	's	's	PART
ftr-334	208	76	corporate	corporate	ADJ
ftr-334	208	77	taxpayers	taxpayer	NOUN
ftr-334	208	78	.	.	PUNCT
ftr-334	209	1	these	these	DET
ftr-334	209	2	provisions	provision	NOUN
ftr-334	209	3	can	can	AUX
ftr-334	209	4	make	make	VERB
ftr-334	209	5	the	the	DET
ftr-334	209	6	difference	difference	NOUN
ftr-334	209	7	between	between	ADP
ftr-334	209	8	poverty	poverty	NOUN
ftr-334	209	9	and	and	CCONJ
ftr-334	209	10	the	the	DET
ftr-334	209	11	ability	ability	NOUN
ftr-334	209	12	to	to	PART
ftr-334	209	13	pay	pay	VERB
ftr-334	209	14	rent	rent	NOUN
ftr-334	209	15	and	and	CCONJ
ftr-334	209	16	meet	meet	VERB
ftr-334	209	17	levels	level	NOUN
ftr-334	209	18	of	of	ADP
ftr-334	209	19	basic	basic	ADJ
ftr-334	209	20	sustenance	sustenance	NOUN
ftr-334	209	21	for	for	ADP
ftr-334	209	22	the	the	DET
ftr-334	209	23	disadvantaged	disadvantaged	ADJ
ftr-334	209	24	taxpayer	taxpayer	NOUN
ftr-334	209	25	.	.	PUNCT
ftr-334	210	1	as	as	SCONJ
ftr-334	210	2	many	many	ADJ
ftr-334	210	3	taxpayers	taxpayer	NOUN
ftr-334	210	4	do	do	AUX
ftr-334	210	5	not	not	PART
ftr-334	210	6	have	have	VERB
ftr-334	210	7	the	the	DET
ftr-334	210	8	skills	skill	NOUN
ftr-334	210	9	or	or	CCONJ
ftr-334	210	10	means	mean	VERB
ftr-334	210	11	to	to	PART
ftr-334	210	12	challenge	challenge	VERB
ftr-334	210	13	irs	irs	PROPN
ftr-334	210	14	actions	action	NOUN
ftr-334	210	15	once	once	SCONJ
ftr-334	210	16	rules	rule	NOUN
ftr-334	210	17	are	be	AUX
ftr-334	210	18	set	set	VERB
ftr-334	210	19	in	in	ADP
ftr-334	210	20	place	place	NOUN
ftr-334	210	21	,	,	PUNCT
ftr-334	210	22	the	the	DET
ftr-334	210	23	irs	irs	PROPN
ftr-334	210	24	must	must	AUX
ftr-334	210	25	take	take	VERB
ftr-334	210	26	care	care	NOUN
ftr-334	210	27	to	to	PART
ftr-334	210	28	adopt	adopt	VERB
ftr-334	210	29	the	the	DET
ftr-334	210	30	right	right	ADJ
ftr-334	210	31	rules	rule	NOUN
ftr-334	210	32	at	at	ADP
ftr-334	210	33	the	the	DET
ftr-334	210	34	outset	outset	NOUN
ftr-334	210	35	,	,	PUNCT
ftr-334	210	36	rather	rather	ADV
ftr-334	210	37	than	than	ADP
ftr-334	210	38	hope	hope	VERB
ftr-334	210	39	to	to	PART
ftr-334	210	40	refine	refine	VERB
ftr-334	210	41	them	they	PRON
ftr-334	210	42	through	through	ADP
ftr-334	210	43	public	public	ADJ
ftr-334	210	44	participation	participation	NOUN
ftr-334	210	45	over	over	ADP
ftr-334	210	46	time	time	NOUN
ftr-334	210	47	.	.	PUNCT
ftr-334	211	1	unlike	unlike	ADP
ftr-334	211	2	well	well	ADV
ftr-334	211	3	-	-	PUNCT
ftr-334	211	4	heeled	heel	VERB
ftr-334	211	5	taxpayers	taxpayer	NOUN
ftr-334	211	6	and	and	CCONJ
ftr-334	211	7	their	their	PRON
ftr-334	211	8	advisors	advisor	NOUN
ftr-334	211	9	who	who	PRON
ftr-334	211	10	have	have	VERB
ftr-334	211	11	ready	ready	ADJ
ftr-334	211	12	access	access	NOUN
ftr-334	211	13	to	to	ADP
ftr-334	211	14	the	the	DET
ftr-334	211	15	irs	irs	PROPN
ftr-334	211	16	in	in	ADP
ftr-334	211	17	both	both	CCONJ
ftr-334	211	18	formal	formal	ADJ
ftr-334	211	19	and	and	CCONJ
ftr-334	211	20	informal	informal	ADJ
ftr-334	211	21	ways	way	NOUN
ftr-334	211	22	,	,	PUNCT
ftr-334	211	23	few	few	ADJ
ftr-334	211	24	structural	structural	ADJ
ftr-334	211	25	mechanisms	mechanism	NOUN
ftr-334	211	26	exist	exist	VERB
ftr-334	211	27	to	to	PART
ftr-334	211	28	ensure	ensure	VERB
ftr-334	211	29	that	that	SCONJ
ftr-334	211	30	the	the	DET
ftr-334	211	31	irs	irs	PROPN
ftr-334	211	32	benefits	benefit	NOUN
ftr-334	211	33	from	from	ADP
ftr-334	211	34	the	the	DET
ftr-334	211	35	public	public	ADJ
ftr-334	211	36	input	input	NOUN
ftr-334	211	37	of	of	ADP
ftr-334	211	38	taxpayers	taxpayer	NOUN
ftr-334	211	39	or	or	CCONJ
ftr-334	211	40	experts	expert	NOUN
ftr-334	211	41	who	who	PRON
ftr-334	211	42	can	can	AUX
ftr-334	211	43	contribute	contribute	VERB
ftr-334	211	44	to	to	ADP
ftr-334	211	45	the	the	DET
ftr-334	211	46	irs	irs	PROPN
ftr-334	211	47	's	's	PART
ftr-334	211	48	understanding	understanding	NOUN
ftr-334	211	49	of	of	ADP
ftr-334	211	50	the	the	DET
ftr-334	211	51	issues	issue	NOUN
ftr-334	211	52	that	that	PRON
ftr-334	211	53	relate	relate	VERB
ftr-334	211	54	to	to	ADP
ftr-334	211	55	less	less	ADV
ftr-334	211	56	-	-	PUNCT
ftr-334	211	57	connected	connect	VERB
ftr-334	211	58	taxpayers	taxpayer	NOUN
ftr-334	211	59	.	.	PUNCT
ftr-334	212	1	7	7	NUM
ftr-334	213	1	it	it	PRON
ftr-334	213	2	is	be	AUX
ftr-334	213	3	for	for	ADP
ftr-334	213	4	those	those	DET
ftr-334	213	5	issues	issue	NOUN
ftr-334	213	6	and	and	CCONJ
ftr-334	213	7	those	those	DET
ftr-334	213	8	taxpayers	taxpayer	NOUN
ftr-334	213	9	38	38	NUM
ftr-334	213	10	that	that	SCONJ
ftr-334	213	11	this	this	DET
ftr-334	213	12	paper	paper	NOUN
ftr-334	213	13	proposes	propose	VERB
ftr-334	213	14	a	a	DET
ftr-334	213	15	modest	modest	ADJ
ftr-334	213	16	,	,	PUNCT
ftr-334	213	17	but	but	CCONJ
ftr-334	213	18	i	i	PRON
ftr-334	213	19	believe	believe	VERB
ftr-334	213	20	important	important	ADJ
ftr-334	213	21	,	,	PUNCT
ftr-334	213	22	new	new	ADJ
ftr-334	213	23	paradigm	paradigm	NOUN
ftr-334	213	24	.	.	PUNCT
ftr-334	214	1	the	the	DET
ftr-334	214	2	social	social	ADJ
ftr-334	214	3	psychology	psychology	NOUN
ftr-334	214	4	of	of	ADP
ftr-334	214	5	procedural	procedural	ADJ
ftr-334	214	6	justice	justice	NOUN
ftr-334	214	7	,	,	PUNCT
ftr-334	214	8	(	(	PUNCT
ftr-334	214	9	melvin	melvin	PROPN
ftr-334	214	10	j.	j.	PROPN
ftr-334	214	11	lerner	lerner	PROPN
ftr-334	214	12	ed	ed	PROPN
ftr-334	214	13	.	.	PROPN
ftr-334	214	14	,	,	PUNCT
ftr-334	214	15	1988	1988	NUM
ftr-334	214	16	)	)	PUNCT
ftr-334	214	17	;	;	PUNCT
ftr-334	214	18	lawrence	lawrence	PROPN
ftr-334	214	19	b.	b.	PROPN
ftr-334	214	20	solum	solum	PROPN
ftr-334	214	21	,	,	PUNCT
ftr-334	214	22	procedural	procedural	ADJ
ftr-334	214	23	justice	justice	NOUN
ftr-334	214	24	,	,	PUNCT
ftr-334	214	25	78	78	NUM
ftr-334	214	26	s.	s.	PROPN
ftr-334	214	27	cal	cal	PROPN
ftr-334	214	28	.	.	PUNCT
ftr-334	215	1	l.	l.	PROPN
ftr-334	215	2	rev	rev	PROPN
ftr-334	215	3	.	.	PROPN
ftr-334	216	1	181	181	NUM
ftr-334	216	2	(	(	PUNCT
ftr-334	216	3	2004	2004	NUM
ftr-334	216	4	)	)	PUNCT
ftr-334	216	5	.	.	PUNCT
ftr-334	217	1	34	34	NUM
ftr-334	217	2	.	.	PUNCT
ftr-334	218	1	see	see	VERB
ftr-334	218	2	solum	solum	NOUN
ftr-334	218	3	,	,	PUNCT
ftr-334	218	4	procedural	procedural	ADJ
ftr-334	218	5	justice	justice	NOUN
ftr-334	218	6	,	,	PUNCT
ftr-334	218	7	supra	supra	PROPN
ftr-334	218	8	note	note	PROPN
ftr-334	218	9	33	33	NUM
ftr-334	218	10	,	,	PUNCT
ftr-334	218	11	at	at	ADP
ftr-334	218	12	183	183	NUM
ftr-334	218	13	(	(	PUNCT
ftr-334	218	14	indicating	indicate	VERB
ftr-334	218	15	that	that	SCONJ
ftr-334	218	16	meaningful	meaningful	ADJ
ftr-334	218	17	participation	participation	NOUN
ftr-334	218	18	is	be	AUX
ftr-334	218	19	a	a	DET
ftr-334	218	20	prerequisite	prerequisite	NOUN
ftr-334	218	21	for	for	ADP
ftr-334	218	22	legitimate	legitimate	ADJ
ftr-334	218	23	authority	authority	NOUN
ftr-334	218	24	)	)	PUNCT
ftr-334	218	25	.	.	PUNCT
ftr-334	219	1	35	35	NUM
ftr-334	219	2	.	.	PUNCT
ftr-334	219	3	i.r.c	i.r.c	NOUN
ftr-334	219	4	.	.	PUNCT
ftr-334	220	1	§	§	PROPN
ftr-334	220	2	32	32	NUM
ftr-334	220	3	.	.	PUNCT
ftr-334	221	1	the	the	DET
ftr-334	221	2	earned	earn	VERB
ftr-334	221	3	income	income	NOUN
ftr-334	221	4	tax	tax	NOUN
ftr-334	221	5	credit	credit	NOUN
ftr-334	221	6	provides	provide	VERB
ftr-334	221	7	taxpayers	taxpayer	NOUN
ftr-334	221	8	who	who	PRON
ftr-334	221	9	have	have	AUX
ftr-334	221	10	earned	earn	VERB
ftr-334	221	11	income	income	NOUN
ftr-334	221	12	of	of	ADP
ftr-334	221	13	less	less	ADJ
ftr-334	221	14	than	than	ADP
ftr-334	221	15	a	a	DET
ftr-334	221	16	certain	certain	ADJ
ftr-334	221	17	threshold	threshold	NOUN
ftr-334	221	18	amount	amount	NOUN
ftr-334	221	19	,	,	PUNCT
ftr-334	221	20	depending	depend	VERB
ftr-334	221	21	on	on	ADP
ftr-334	221	22	the	the	DET
ftr-334	221	23	number	number	NOUN
ftr-334	221	24	of	of	ADP
ftr-334	221	25	qualifying	qualify	VERB
ftr-334	221	26	children	child	NOUN
ftr-334	221	27	,	,	PUNCT
ftr-334	221	28	with	with	ADP
ftr-334	221	29	a	a	DET
ftr-334	221	30	refundable	refundable	ADJ
ftr-334	221	31	credit	credit	NOUN
ftr-334	221	32	which	which	PRON
ftr-334	221	33	reduces	reduce	VERB
ftr-334	221	34	their	their	PRON
ftr-334	221	35	tax	tax	NOUN
ftr-334	221	36	liability	liability	NOUN
ftr-334	221	37	and	and	CCONJ
ftr-334	221	38	may	may	AUX
ftr-334	221	39	result	result	VERB
ftr-334	221	40	in	in	ADP
ftr-334	221	41	substantial	substantial	ADJ
ftr-334	221	42	refunds	refund	NOUN
ftr-334	221	43	in	in	ADP
ftr-334	221	44	excess	excess	NOUN
ftr-334	221	45	of	of	ADP
ftr-334	221	46	their	their	PRON
ftr-334	221	47	tax	tax	NOUN
ftr-334	221	48	liability	liability	NOUN
ftr-334	221	49	.	.	PUNCT
ftr-334	222	1	in	in	ADP
ftr-334	222	2	2011	2011	NUM
ftr-334	222	3	,	,	PUNCT
ftr-334	222	4	the	the	DET
ftr-334	222	5	maximum	maximum	ADJ
ftr-334	222	6	eitc	eitc	NOUN
ftr-334	222	7	for	for	ADP
ftr-334	222	8	a	a	DET
ftr-334	222	9	taxpayer	taxpayer	NOUN
ftr-334	222	10	with	with	ADP
ftr-334	222	11	three	three	NUM
ftr-334	222	12	or	or	CCONJ
ftr-334	222	13	more	more	ADJ
ftr-334	222	14	qualifying	qualifying	NOUN
ftr-334	222	15	children	child	NOUN
ftr-334	222	16	is	be	AUX
ftr-334	222	17	$	$	SYM
ftr-334	222	18	5,751	5,751	NUM
ftr-334	222	19	.	.	PUNCT
ftr-334	223	1	36	36	NUM
ftr-334	223	2	.	.	PUNCT
ftr-334	224	1	for	for	ADP
ftr-334	224	2	a	a	DET
ftr-334	224	3	more	more	ADV
ftr-334	224	4	detailed	detailed	ADJ
ftr-334	224	5	analysis	analysis	NOUN
ftr-334	224	6	of	of	ADP
ftr-334	224	7	eitc	eitc	NOUN
ftr-334	224	8	importance	importance	NOUN
ftr-334	224	9	,	,	PUNCT
ftr-334	224	10	see	see	VERB
ftr-334	224	11	steve	steve	PROPN
ftr-334	224	12	holt	holt	PROPN
ftr-334	224	13	,	,	PUNCT
ftr-334	224	14	the	the	DET
ftr-334	224	15	brookings	brookings	PROPN
ftr-334	224	16	institution	institution	NOUN
ftr-334	224	17	,	,	PUNCT
ftr-334	224	18	the	the	DET
ftr-334	224	19	earned	earn	VERB
ftr-334	224	20	income	income	NOUN
ftr-334	224	21	tax	tax	NOUN
ftr-334	224	22	credit	credit	NOUN
ftr-334	224	23	at	at	ADP
ftr-334	224	24	age	age	NOUN
ftr-334	224	25	30	30	NUM
ftr-334	224	26	:	:	PUNCT
ftr-334	224	27	what	what	PRON
ftr-334	224	28	we	we	PRON
ftr-334	224	29	know	know	VERB
ftr-334	224	30	,	,	PUNCT
ftr-334	224	31	(	(	PUNCT
ftr-334	224	32	2006	2006	NUM
ftr-334	224	33	)	)	PUNCT
ftr-334	225	1	[	[	X
ftr-334	225	2	hereinafter	hereinafter	NOUN
ftr-334	225	3	holt	holt	PROPN
ftr-334	225	4	,	,	PUNCT
ftr-334	225	5	the	the	DET
ftr-334	225	6	eitc	eitc	NOUN
ftr-334	225	7	at	at	ADP
ftr-334	225	8	age	age	NOUN
ftr-334	225	9	30	30	NUM
ftr-334	225	10	]	]	PUNCT
ftr-334	225	11	(	(	PUNCT
ftr-334	225	12	surveying	survey	VERB
ftr-334	225	13	recent	recent	ADJ
ftr-334	225	14	studies	study	NOUN
ftr-334	225	15	addressing	address	VERB
ftr-334	225	16	the	the	DET
ftr-334	225	17	eitc	eitc	NOUN
ftr-334	225	18	and	and	CCONJ
ftr-334	225	19	concluding	conclude	VERB
ftr-334	225	20	that	that	PRON
ftr-334	225	21	,	,	PUNCT
ftr-334	225	22	although	although	SCONJ
ftr-334	225	23	important	important	ADJ
ftr-334	225	24	work	work	NOUN
ftr-334	225	25	remains	remain	VERB
ftr-334	225	26	to	to	PART
ftr-334	225	27	improve	improve	VERB
ftr-334	225	28	its	its	PRON
ftr-334	225	29	effectiveness	effectiveness	NOUN
ftr-334	225	30	,	,	PUNCT
ftr-334	225	31	the	the	DET
ftr-334	225	32	eitc	eitc	NOUN
ftr-334	225	33	remains	remain	VERB
ftr-334	225	34	a	a	DET
ftr-334	225	35	significant	significant	ADJ
ftr-334	225	36	tool	tool	NOUN
ftr-334	225	37	for	for	ADP
ftr-334	225	38	addressing	address	VERB
ftr-334	225	39	poverty	poverty	NOUN
ftr-334	225	40	and	and	CCONJ
ftr-334	225	41	incentivizing	incentivize	VERB
ftr-334	225	42	labor	labor	NOUN
ftr-334	225	43	)	)	PUNCT
ftr-334	225	44	.	.	PUNCT
ftr-334	226	1	but	but	CCONJ
ftr-334	226	2	see	see	VERB
ftr-334	226	3	anne	anne	PROPN
ftr-334	226	4	l.	l.	PROPN
ftr-334	226	5	alstott	alstott	PROPN
ftr-334	226	6	,	,	PUNCT
ftr-334	226	7	why	why	SCONJ
ftr-334	226	8	the	the	DET
ftr-334	226	9	eitc	eitc	NOUN
ftr-334	226	10	does	do	AUX
ftr-334	226	11	n't	not	PART
ftr-334	226	12	make	make	VERB
ftr-334	226	13	work	work	NOUN
ftr-334	226	14	pay	pay	NOUN
ftr-334	226	15	,	,	PUNCT
ftr-334	226	16	73	73	NUM
ftr-334	226	17	law	law	NOUN
ftr-334	226	18	&	&	CCONJ
ftr-334	226	19	contemp	contemp	NOUN
ftr-334	226	20	.	.	PUNCT
ftr-334	227	1	probs	prob	NOUN
ftr-334	227	2	.	.	PUNCT
ftr-334	228	1	285	285	NUM
ftr-334	228	2	(	(	PUNCT
ftr-334	228	3	2010	2010	NUM
ftr-334	228	4	)	)	PUNCT
ftr-334	229	1	[	[	X
ftr-334	229	2	hereinafter	hereinafter	NOUN
ftr-334	229	3	alstott	alstott	NOUN
ftr-334	229	4	,	,	PUNCT
ftr-334	229	5	eitc	eitc	PROPN
ftr-334	229	6	does	do	AUX
ftr-334	229	7	n't	not	PART
ftr-334	229	8	make	make	VERB
ftr-334	229	9	work	work	NOUN
ftr-334	229	10	pay	pay	VERB
ftr-334	229	11	]	]	PUNCT
ftr-334	229	12	(	(	PUNCT
ftr-334	229	13	criticizing	criticize	VERB
ftr-334	229	14	those	those	PRON
ftr-334	229	15	who	who	PRON
ftr-334	229	16	assert	assert	VERB
ftr-334	229	17	the	the	DET
ftr-334	229	18	eitc	eitc	NOUN
ftr-334	229	19	has	have	AUX
ftr-334	229	20	been	be	AUX
ftr-334	229	21	effective	effective	ADJ
ftr-334	229	22	in	in	ADP
ftr-334	229	23	reducing	reduce	VERB
ftr-334	229	24	poverty	poverty	NOUN
ftr-334	229	25	,	,	PUNCT
ftr-334	229	26	given	give	VERB
ftr-334	229	27	inadequate	inadequate	ADJ
ftr-334	229	28	measures	measure	NOUN
ftr-334	229	29	of	of	ADP
ftr-334	229	30	poverty	poverty	NOUN
ftr-334	229	31	and	and	CCONJ
ftr-334	229	32	the	the	DET
ftr-334	229	33	eitc	eitc	NOUN
ftr-334	229	34	's	's	PART
ftr-334	229	35	limited	limited	ADJ
ftr-334	229	36	effect	effect	NOUN
ftr-334	229	37	in	in	ADP
ftr-334	229	38	light	light	NOUN
ftr-334	229	39	of	of	ADP
ftr-334	229	40	workers	worker	NOUN
ftr-334	229	41	who	who	PRON
ftr-334	229	42	are	be	AUX
ftr-334	229	43	subject	subject	ADJ
ftr-334	229	44	to	to	ADP
ftr-334	229	45	involuntary	involuntary	ADJ
ftr-334	229	46	work	work	NOUN
ftr-334	229	47	disruption	disruption	NOUN
ftr-334	229	48	and	and	CCONJ
ftr-334	229	49	thus	thus	ADV
ftr-334	229	50	devoid	devoid	ADJ
ftr-334	229	51	of	of	ADP
ftr-334	229	52	earned	earn	VERB
ftr-334	229	53	income	income	NOUN
ftr-334	229	54	and	and	CCONJ
ftr-334	229	55	potentially	potentially	ADV
ftr-334	229	56	unable	unable	ADJ
ftr-334	229	57	to	to	PART
ftr-334	229	58	claim	claim	VERB
ftr-334	229	59	the	the	DET
ftr-334	229	60	eitc	eitc	NOUN
ftr-334	229	61	)	)	PUNCT
ftr-334	229	62	.	.	PUNCT
ftr-334	230	1	37	37	NUM
ftr-334	230	2	.	.	PUNCT
ftr-334	231	1	to	to	PART
ftr-334	231	2	be	be	AUX
ftr-334	231	3	sure	sure	ADJ
ftr-334	231	4	,	,	PUNCT
ftr-334	231	5	professional	professional	ADJ
ftr-334	231	6	organizations	organization	NOUN
ftr-334	231	7	such	such	ADJ
ftr-334	231	8	as	as	ADP
ftr-334	231	9	the	the	DET
ftr-334	231	10	american	american	PROPN
ftr-334	231	11	bar	bar	PROPN
ftr-334	231	12	association	association	NOUN
ftr-334	231	13	section	section	NOUN
ftr-334	231	14	of	of	ADP
ftr-334	231	15	taxation	taxation	NOUN
ftr-334	231	16	(	(	PUNCT
ftr-334	231	17	aba	aba	PROPN
ftr-334	231	18	tax	tax	NOUN
ftr-334	231	19	section	section	NOUN
ftr-334	231	20	)	)	PUNCT
ftr-334	231	21	and	and	CCONJ
ftr-334	231	22	the	the	DET
ftr-334	231	23	american	american	PROPN
ftr-334	231	24	institute	institute	PROPN
ftr-334	231	25	of	of	ADP
ftr-334	231	26	certified	certify	VERB
ftr-334	231	27	public	public	ADJ
ftr-334	231	28	accountants	accountant	NOUN
ftr-334	231	29	do	do	AUX
ftr-334	231	30	provide	provide	VERB
ftr-334	231	31	meaningful	meaningful	ADJ
ftr-334	231	32	input	input	NOUN
ftr-334	231	33	on	on	ADP
ftr-334	231	34	issues	issue	NOUN
ftr-334	231	35	beyond	beyond	ADP
ftr-334	231	36	those	those	PRON
ftr-334	231	37	associated	associate	VERB
ftr-334	231	38	with	with	ADP
ftr-334	231	39	business	business	NOUN
ftr-334	231	40	taxpayers	taxpayer	NOUN
ftr-334	231	41	or	or	CCONJ
ftr-334	231	42	wealthier	wealthy	ADJ
ftr-334	231	43	individual	individual	ADJ
ftr-334	231	44	taxpayers	taxpayer	NOUN
ftr-334	231	45	.	.	PUNCT
ftr-334	232	1	the	the	DET
ftr-334	232	2	aba	aba	PROPN
ftr-334	232	3	tax	tax	NOUN
ftr-334	232	4	section	section	NOUN
ftr-334	232	5	has	have	AUX
ftr-334	232	6	provided	provide	VERB
ftr-334	232	7	meaningful	meaningful	ADJ
ftr-334	232	8	financial	financial	ADJ
ftr-334	232	9	and	and	CCONJ
ftr-334	232	10	logistical	logistical	ADJ
ftr-334	232	11	support	support	NOUN
ftr-334	232	12	for	for	ADP
ftr-334	232	13	tax	tax	NOUN
ftr-334	232	14	clinics	clinic	NOUN
ftr-334	232	15	,	,	PUNCT
ftr-334	232	16	and	and	CCONJ
ftr-334	232	17	[	[	X
ftr-334	232	18	vol	vol	NOUN
ftr-334	232	19	.	.	PUNCT
ftr-334	233	1	12:7526	12:7526	NUM
ftr-334	233	2	paradigm	paradigm	NOUN
ftr-334	233	3	for	for	ADP
ftr-334	233	4	irs	irs	PROPN
ftr-334	233	5	guidance	guidance	NOUN
ftr-334	233	6	this	this	DET
ftr-334	233	7	article	article	NOUN
ftr-334	233	8	argues	argue	VERB
ftr-334	233	9	that	that	SCONJ
ftr-334	233	10	the	the	DET
ftr-334	233	11	existing	exist	VERB
ftr-334	233	12	regime	regime	NOUN
ftr-334	233	13	for	for	ADP
ftr-334	233	14	formal	formal	ADJ
ftr-334	233	15	and	and	CCONJ
ftr-334	233	16	informal	informal	ADJ
ftr-334	233	17	public	public	ADJ
ftr-334	233	18	participation	participation	NOUN
ftr-334	233	19	in	in	ADP
ftr-334	233	20	administrative	administrative	ADJ
ftr-334	233	21	rulemaking	rulemaking	NOUN
ftr-334	233	22	has	have	AUX
ftr-334	233	23	failed	fail	VERB
ftr-334	233	24	low	low	ADJ
ftr-334	233	25	-	-	PUNCT
ftr-334	233	26	income	income	NOUN
ftr-334	233	27	and	and	CCONJ
ftr-334	233	28	disadvantaged	disadvantaged	ADJ
ftr-334	233	29	taxpayers	taxpayer	NOUN
ftr-334	233	30	,	,	PUNCT
ftr-334	233	31	and	and	CCONJ
ftr-334	233	32	that	that	SCONJ
ftr-334	233	33	greater	great	ADJ
ftr-334	233	34	public	public	ADJ
ftr-334	233	35	participation	participation	NOUN
ftr-334	233	36	in	in	ADP
ftr-334	233	37	the	the	DET
ftr-334	233	38	irs	irs	PROPN
ftr-334	233	39	's	's	PART
ftr-334	233	40	rulemaking	rulemaking	NOUN
ftr-334	233	41	process	process	NOUN
ftr-334	233	42	with	with	ADP
ftr-334	233	43	respect	respect	NOUN
ftr-334	233	44	to	to	ADP
ftr-334	233	45	issues	issue	NOUN
ftr-334	233	46	relating	relate	VERB
ftr-334	233	47	to	to	ADP
ftr-334	233	48	low	low	ADJ
ftr-334	233	49	-	-	PUNCT
ftr-334	233	50	income	income	NOUN
ftr-334	233	51	or	or	CCONJ
ftr-334	233	52	disadvantaged	disadvantaged	ADJ
ftr-334	233	53	taxpayers	taxpayer	NOUN
ftr-334	233	54	will	will	AUX
ftr-334	233	55	improve	improve	VERB
ftr-334	233	56	the	the	DET
ftr-334	233	57	quality	quality	NOUN
ftr-334	233	58	of	of	ADP
ftr-334	233	59	administrative	administrative	ADJ
ftr-334	233	60	rules	rule	NOUN
ftr-334	233	61	that	that	PRON
ftr-334	233	62	regulate	regulate	VERB
ftr-334	233	63	such	such	ADJ
ftr-334	233	64	taxpayers.39	taxpayers.39	NOUN
ftr-334	233	65	when	when	SCONJ
ftr-334	233	66	irs	irs	PROPN
ftr-334	233	67	rulemaking	rulemaking	NOUN
ftr-334	233	68	activities	activity	NOUN
ftr-334	233	69	touch	touch	VERB
ftr-334	233	70	on	on	ADP
ftr-334	233	71	large	large	ADJ
ftr-334	233	72	or	or	CCONJ
ftr-334	233	73	wealthy	wealthy	ADJ
ftr-334	233	74	taxpayers	taxpayer	NOUN
ftr-334	233	75	with	with	ADP
ftr-334	233	76	the	the	DET
ftr-334	233	77	time	time	NOUN
ftr-334	233	78	,	,	PUNCT
ftr-334	233	79	resources	resource	NOUN
ftr-334	233	80	,	,	PUNCT
ftr-334	233	81	and	and	CCONJ
ftr-334	233	82	incentive	incentive	NOUN
ftr-334	233	83	to	to	PART
ftr-334	233	84	care	care	VERB
ftr-334	233	85	,	,	PUNCT
ftr-334	233	86	the	the	DET
ftr-334	233	87	activities	activity	NOUN
ftr-334	233	88	typically	typically	ADV
ftr-334	233	89	generate	generate	VERB
ftr-334	233	90	intense	intense	ADJ
ftr-334	233	91	public	public	ADJ
ftr-334	233	92	and	and	CCONJ
ftr-334	233	93	interest	interest	NOUN
ftr-334	233	94	group	group	NOUN
ftr-334	233	95	attention	attention	NOUN
ftr-334	233	96	because	because	SCONJ
ftr-334	233	97	huge	huge	ADJ
ftr-334	233	98	amounts	amount	NOUN
ftr-334	233	99	of	of	ADP
ftr-334	233	100	money	money	NOUN
ftr-334	233	101	are	be	AUX
ftr-334	233	102	involved	involve	VERB
ftr-334	233	103	;	;	PUNCT
ftr-334	233	104	whether	whether	SCONJ
ftr-334	233	105	or	or	CCONJ
ftr-334	233	106	not	not	PART
ftr-334	233	107	the	the	DET
ftr-334	233	108	irs	irs	PROPN
ftr-334	233	109	engages	engage	VERB
ftr-334	233	110	in	in	ADP
ftr-334	233	111	formal	formal	ADJ
ftr-334	233	112	notice	notice	NOUN
ftr-334	233	113	-	-	PUNCT
ftr-334	233	114	and	and	CCONJ
ftr-334	233	115	-	-	PUNCT
ftr-334	233	116	comment	comment	NOUN
ftr-334	233	117	rulemaking	rulemaking	NOUN
ftr-334	233	118	or	or	CCONJ
ftr-334	233	119	pursues	pursue	VERB
ftr-334	233	120	more	more	ADV
ftr-334	233	121	informal	informal	ADJ
ftr-334	233	122	avenues	avenue	NOUN
ftr-334	233	123	is	be	AUX
ftr-334	233	124	largely	largely	ADV
ftr-334	233	125	irrelevant	irrelevant	ADJ
ftr-334	233	126	in	in	ADP
ftr-334	233	127	these	these	DET
ftr-334	233	128	cases	case	NOUN
ftr-334	233	129	because	because	SCONJ
ftr-334	233	130	well	well	ADV
ftr-334	233	131	-	-	PUNCT
ftr-334	233	132	resourced	resource	VERB
ftr-334	233	133	taxpayers	taxpayer	NOUN
ftr-334	233	134	will	will	AUX
ftr-334	233	135	find	find	VERB
ftr-334	233	136	a	a	DET
ftr-334	233	137	way	way	NOUN
ftr-334	233	138	to	to	PART
ftr-334	233	139	make	make	VERB
ftr-334	233	140	their	their	PRON
ftr-334	233	141	voices	voice	NOUN
ftr-334	233	142	heard.40	heard.40	INTJ
ftr-334	233	143	while	while	SCONJ
ftr-334	233	144	the	the	DET
ftr-334	233	145	degree	degree	NOUN
ftr-334	233	146	of	of	ADP
ftr-334	233	147	public	public	ADJ
ftr-334	233	148	attorneys	attorney	NOUN
ftr-334	233	149	wishing	wish	VERB
ftr-334	233	150	to	to	PART
ftr-334	233	151	work	work	VERB
ftr-334	233	152	on	on	ADP
ftr-334	233	153	issues	issue	NOUN
ftr-334	233	154	pertaining	pertain	VERB
ftr-334	233	155	to	to	ADP
ftr-334	233	156	lower	low	ADJ
ftr-334	233	157	-	-	PUNCT
ftr-334	233	158	income	income	NOUN
ftr-334	233	159	taxpayers	taxpayer	NOUN
ftr-334	233	160	,	,	PUNCT
ftr-334	233	161	through	through	ADP
ftr-334	233	162	a	a	DET
ftr-334	233	163	standing	stand	VERB
ftr-334	233	164	committee	committee	NOUN
ftr-334	233	165	and	and	CCONJ
ftr-334	233	166	financial	financial	ADJ
ftr-334	233	167	support	support	NOUN
ftr-334	233	168	for	for	ADP
ftr-334	233	169	attorneys	attorney	NOUN
ftr-334	233	170	working	work	VERB
ftr-334	233	171	at	at	ADP
ftr-334	233	172	clinics	clinic	NOUN
ftr-334	233	173	.	.	PUNCT
ftr-334	234	1	see	see	VERB
ftr-334	234	2	keith	keith	PROPN
ftr-334	234	3	fogg	fogg	PROPN
ftr-334	234	4	,	,	PUNCT
ftr-334	234	5	history	history	NOUN
ftr-334	234	6	of	of	ADP
ftr-334	234	7	tax	tax	NOUN
ftr-334	234	8	clinics	clinic	NOUN
ftr-334	234	9	(	(	PUNCT
ftr-334	234	10	working	work	VERB
ftr-334	234	11	paper	paper	NOUN
ftr-334	234	12	on	on	ADP
ftr-334	234	13	file	file	NOUN
ftr-334	234	14	with	with	ADP
ftr-334	234	15	author	author	NOUN
ftr-334	234	16	)	)	PUNCT
ftr-334	234	17	(	(	PUNCT
ftr-334	234	18	discussing	discuss	VERB
ftr-334	234	19	the	the	DET
ftr-334	234	20	role	role	NOUN
ftr-334	234	21	of	of	ADP
ftr-334	234	22	the	the	DET
ftr-334	234	23	aba	aba	PROPN
ftr-334	234	24	tax	tax	NOUN
ftr-334	234	25	section	section	NOUN
ftr-334	234	26	and	and	CCONJ
ftr-334	234	27	how	how	SCONJ
ftr-334	234	28	it	it	PRON
ftr-334	234	29	promoted	promote	VERB
ftr-334	234	30	clinics	clinic	NOUN
ftr-334	234	31	at	at	ADP
ftr-334	234	32	an	an	DET
ftr-334	234	33	early	early	ADJ
ftr-334	234	34	stage	stage	NOUN
ftr-334	234	35	and	and	CCONJ
ftr-334	234	36	has	have	AUX
ftr-334	234	37	nurtured	nurture	VERB
ftr-334	234	38	their	their	PRON
ftr-334	234	39	development	development	NOUN
ftr-334	234	40	)	)	PUNCT
ftr-334	234	41	.	.	PUNCT
ftr-334	235	1	the	the	DET
ftr-334	235	2	proposals	proposal	NOUN
ftr-334	235	3	i	i	PRON
ftr-334	235	4	address	address	VERB
ftr-334	235	5	relating	relate	VERB
ftr-334	235	6	to	to	ADP
ftr-334	235	7	tax	tax	NOUN
ftr-334	235	8	clinics	clinic	NOUN
ftr-334	235	9	in	in	ADP
ftr-334	235	10	part	part	NOUN
ftr-334	235	11	iv	iv	NUM
ftr-334	235	12	of	of	ADP
ftr-334	235	13	this	this	DET
ftr-334	235	14	article	article	NOUN
ftr-334	235	15	will	will	AUX
ftr-334	235	16	facilitate	facilitate	VERB
ftr-334	235	17	additional	additional	ADJ
ftr-334	235	18	involvement	involvement	NOUN
ftr-334	235	19	in	in	ADP
ftr-334	235	20	organizations	organization	NOUN
ftr-334	235	21	such	such	ADJ
ftr-334	235	22	as	as	ADP
ftr-334	235	23	the	the	DET
ftr-334	235	24	aba	aba	PROPN
ftr-334	235	25	tax	tax	NOUN
ftr-334	235	26	section	section	NOUN
ftr-334	235	27	by	by	ADP
ftr-334	235	28	allowing	allow	VERB
ftr-334	235	29	clinicians	clinician	NOUN
ftr-334	235	30	,	,	PUNCT
ftr-334	235	31	who	who	PRON
ftr-334	235	32	are	be	AUX
ftr-334	235	33	often	often	ADV
ftr-334	235	34	forced	force	VERB
ftr-334	235	35	to	to	PART
ftr-334	235	36	prioritize	prioritize	VERB
ftr-334	235	37	time	time	NOUN
ftr-334	235	38	and	and	CCONJ
ftr-334	235	39	resources	resource	NOUN
ftr-334	235	40	,	,	PUNCT
ftr-334	235	41	to	to	PART
ftr-334	235	42	meet	meet	VERB
ftr-334	235	43	funding	funding	NOUN
ftr-334	235	44	concerns	concern	NOUN
ftr-334	235	45	,	,	PUNCT
ftr-334	235	46	a	a	DET
ftr-334	235	47	common	common	ADJ
ftr-334	235	48	issue	issue	NOUN
ftr-334	235	49	facing	face	VERB
ftr-334	235	50	legal	legal	ADJ
ftr-334	235	51	service	service	NOUN
ftr-334	235	52	providers	provider	NOUN
ftr-334	235	53	generally	generally	ADV
ftr-334	235	54	.	.	PUNCT
ftr-334	236	1	see	see	VERB
ftr-334	236	2	marian	marian	PROPN
ftr-334	236	3	wang	wang	PROPN
ftr-334	236	4	,	,	PUNCT
ftr-334	236	5	budget	budget	NOUN
ftr-334	236	6	compromise	compromise	NOUN
ftr-334	236	7	slashes	slash	VERB
ftr-334	236	8	funds	fund	NOUN
ftr-334	236	9	for	for	ADP
ftr-334	236	10	organizations	organization	NOUN
ftr-334	236	11	that	that	PRON
ftr-334	236	12	help	help	VERB
ftr-334	236	13	poor	poor	ADJ
ftr-334	236	14	deal	deal	NOUN
ftr-334	236	15	with	with	ADP
ftr-334	236	16	predatory	predatory	ADJ
ftr-334	236	17	lending	lending	NOUN
ftr-334	236	18	,	,	PUNCT
ftr-334	236	19	domestic	domestic	ADJ
ftr-334	236	20	violence	violence	NOUN
ftr-334	236	21	,	,	PUNCT
ftr-334	236	22	foreclosures	foreclosure	NOUN
ftr-334	236	23	,	,	PUNCT
ftr-334	236	24	propublica	propublica	PROPN
ftr-334	236	25	(	(	PUNCT
ftr-334	236	26	may	may	PROPN
ftr-334	236	27	16	16	NUM
ftr-334	236	28	,	,	PUNCT
ftr-334	236	29	2011	2011	NUM
ftr-334	236	30	)	)	PUNCT
ftr-334	236	31	,	,	PUNCT
ftr-334	236	32	http://www.altemet.org/story/150959/budget	http://www.altemet.org/story/150959/budget	NOUN
ftr-334	236	33	compromise_slashes	compromise_slashe	NOUN
ftr-334	236	34	funds	fund	NOUN
ftr-334	236	35	for	for	ADP
ftr-334	236	36	organizations	organization	NOUN
ftr-334	236	37	that	that	PRON
ftr-334	236	38	help_poor	help_poor	ADJ
ftr-334	236	39	deal	deal	NOUN
ftr-334	236	40	with_predatory	with_predatory	PROPN
ftr-334	237	1	_	_	PUNCT
ftr-334	237	2	lending,_domesticviolenceforeclossures/	lending,_domesticviolenceforeclossures/	PROPN
ftr-334	237	3	(	(	PUNCT
ftr-334	237	4	discussing	discuss	VERB
ftr-334	237	5	how	how	SCONJ
ftr-334	237	6	legal	legal	ADJ
ftr-334	237	7	service	service	NOUN
ftr-334	237	8	providers	provider	NOUN
ftr-334	237	9	are	be	AUX
ftr-334	237	10	often	often	ADV
ftr-334	237	11	unable	unable	ADJ
ftr-334	237	12	to	to	PART
ftr-334	237	13	satisfy	satisfy	VERB
ftr-334	237	14	demand	demand	NOUN
ftr-334	237	15	due	due	ADP
ftr-334	237	16	to	to	ADP
ftr-334	237	17	resource	resource	NOUN
ftr-334	237	18	shortfalls	shortfall	NOUN
ftr-334	237	19	)	)	PUNCT
ftr-334	237	20	.	.	PUNCT
ftr-334	238	1	38	38	NUM
ftr-334	238	2	.	.	PUNCT
ftr-334	239	1	i	i	PRON
ftr-334	239	2	do	do	AUX
ftr-334	239	3	not	not	PART
ftr-334	239	4	mean	mean	VERB
ftr-334	239	5	to	to	PART
ftr-334	239	6	suggest	suggest	VERB
ftr-334	239	7	that	that	SCONJ
ftr-334	239	8	only	only	ADV
ftr-334	239	9	low	low	ADJ
ftr-334	239	10	-	-	PUNCT
ftr-334	239	11	income	income	NOUN
ftr-334	239	12	taxpayers	taxpayer	NOUN
ftr-334	239	13	face	face	VERB
ftr-334	239	14	barriers	barrier	NOUN
ftr-334	239	15	to	to	ADP
ftr-334	239	16	meaningful	meaningful	ADJ
ftr-334	239	17	participation	participation	NOUN
ftr-334	239	18	with	with	ADP
ftr-334	239	19	irs	irs	PROPN
ftr-334	239	20	rulemaking	rulemaking	NOUN
ftr-334	239	21	.	.	PUNCT
ftr-334	240	1	the	the	DET
ftr-334	240	2	paradigm	paradigm	NOUN
ftr-334	240	3	i	i	PRON
ftr-334	240	4	suggest	suggest	VERB
ftr-334	240	5	may	may	AUX
ftr-334	240	6	have	have	VERB
ftr-334	240	7	applicability	applicability	NOUN
ftr-334	240	8	to	to	ADP
ftr-334	240	9	other	other	ADJ
ftr-334	240	10	,	,	PUNCT
ftr-334	240	11	less	less	ADJ
ftr-334	240	12	mainstream	mainstream	NOUN
ftr-334	240	13	taxpayers	taxpayer	NOUN
ftr-334	240	14	,	,	PUNCT
ftr-334	240	15	such	such	ADJ
ftr-334	240	16	as	as	ADP
ftr-334	240	17	charitable	charitable	ADJ
ftr-334	240	18	organizations	organization	NOUN
ftr-334	240	19	or	or	CCONJ
ftr-334	240	20	non	non	ADJ
ftr-334	240	21	-	-	ADJ
ftr-334	240	22	u.s	u.s	PROPN
ftr-334	240	23	.	.	PROPN
ftr-334	240	24	based	base	VERB
ftr-334	240	25	entities	entity	NOUN
ftr-334	240	26	.	.	PUNCT
ftr-334	241	1	.39	.39	NUM
ftr-334	241	2	.	.	PUNCT
ftr-334	242	1	at	at	ADP
ftr-334	242	2	the	the	DET
ftr-334	242	3	highest	high	ADJ
ftr-334	242	4	levels	level	NOUN
ftr-334	242	5	of	of	ADP
ftr-334	242	6	the	the	DET
ftr-334	242	7	obama	obama	PROPN
ftr-334	242	8	administration	administration	NOUN
ftr-334	242	9	,	,	PUNCT
ftr-334	242	10	there	there	PRON
ftr-334	242	11	is	be	VERB
ftr-334	242	12	an	an	DET
ftr-334	242	13	emphasis	emphasis	NOUN
ftr-334	242	14	on	on	ADP
ftr-334	242	15	enticing	entice	VERB
ftr-334	242	16	greater	great	ADJ
ftr-334	242	17	participation	participation	NOUN
ftr-334	242	18	in	in	ADP
ftr-334	242	19	agency	agency	NOUN
ftr-334	242	20	rulemaking	rulemaking	NOUN
ftr-334	242	21	.	.	PUNCT
ftr-334	243	1	see	see	VERB
ftr-334	243	2	benjamin	benjamin	PROPN
ftr-334	243	3	wallacewells	wallacewells	PROPN
ftr-334	243	4	,	,	PUNCT
ftr-334	243	5	cass	cass	PROPN
ftr-334	243	6	sunstein	sunstein	PROPN
ftr-334	243	7	wants	want	VERB
ftr-334	243	8	to	to	PART
ftr-334	243	9	nudge	nudge	VERB
ftr-334	243	10	us	we	PRON
ftr-334	243	11	,	,	PUNCT
ftr-334	243	12	n.y	n.y	PROPN
ftr-334	243	13	.	.	PROPN
ftr-334	243	14	times	times	PROPN
ftr-334	243	15	,	,	PUNCT
ftr-334	243	16	may	may	AUX
ftr-334	243	17	13	13	NUM
ftr-334	243	18	,	,	PUNCT
ftr-334	243	19	2010	2010	NUM
ftr-334	243	20	,	,	PUNCT
ftr-334	243	21	http	http	CCONJ
ftr-334	243	22	:	:	PUNCT
ftr-334	243	23	www.nytimes.com/2010/05/16	www.nytimes.com/2010/05/16	NOUN
ftr-334	243	24	/	/	SYM
ftr-334	243	25	magazine	magazine	NOUN
ftr-334	243	26	/	/	SYM
ftr-334	244	1	i	i	PROPN
ftr-334	244	2	6sunstein-t.html?pagewanted=all	6sunstein-t.html?pagewanted=all	NUM
ftr-334	245	1	[	[	X
ftr-334	245	2	hereinafter	hereinafter	NOUN
ftr-334	245	3	wallace	wallace	NOUN
ftr-334	245	4	-	-	PUNCT
ftr-334	245	5	wells	wells	PROPN
ftr-334	245	6	,	,	PUNCT
ftr-334	245	7	sunstein	sunstein	PROPN
ftr-334	245	8	,	,	PUNCT
ftr-334	245	9	cass	cass	PROPN
ftr-334	245	10	sunstein	sunstein	PROPN
ftr-334	245	11	]	]	PUNCT
ftr-334	245	12	(	(	PUNCT
ftr-334	245	13	examining	examine	VERB
ftr-334	245	14	sunstein	sunstein	PROPN
ftr-334	245	15	's	's	PART
ftr-334	245	16	agency	agency	NOUN
ftr-334	245	17	directive	directive	NOUN
ftr-334	245	18	to	to	PART
ftr-334	245	19	improve	improve	VERB
ftr-334	245	20	public	public	ADJ
ftr-334	245	21	participation	participation	NOUN
ftr-334	245	22	in	in	ADP
ftr-334	245	23	the	the	DET
ftr-334	245	24	rulemaking	rulemaking	NOUN
ftr-334	245	25	process	process	NOUN
ftr-334	245	26	)	)	PUNCT
ftr-334	245	27	.	.	PUNCT
ftr-334	246	1	"	"	PUNCT
ftr-334	246	2	'	'	PUNCT
ftr-334	246	3	hardly	hardly	ADV
ftr-334	246	4	anyone	anyone	PRON
ftr-334	246	5	would	would	AUX
ftr-334	246	6	isolate	isolate	VERB
ftr-334	246	7	section	section	NOUN
ftr-334	246	8	553	553	NUM
ftr-334	246	9	of	of	ADP
ftr-334	246	10	the	the	DET
ftr-334	246	11	administrative	administrative	ADJ
ftr-334	246	12	procedure	procedure	NOUN
ftr-334	246	13	act	act	NOUN
ftr-334	246	14	'	'	PUNCT
ftr-334	246	15	the	the	DET
ftr-334	246	16	law	law	NOUN
ftr-334	246	17	that	that	PRON
ftr-334	246	18	governs	govern	VERB
ftr-334	246	19	the	the	DET
ftr-334	246	20	public	public	ADJ
ftr-334	246	21	notice	notice	NOUN
ftr-334	246	22	-	-	PUNCT
ftr-334	246	23	and	and	CCONJ
ftr-334	246	24	-	-	PUNCT
ftr-334	246	25	comment	comment	NOUN
ftr-334	246	26	period	period	NOUN
ftr-334	246	27	for	for	ADP
ftr-334	246	28	most	most	ADJ
ftr-334	246	29	federal	federal	ADJ
ftr-334	246	30	rules	rule	NOUN
ftr-334	246	31	'	'	PUNCT
ftr-334	246	32	as	as	ADP
ftr-334	246	33	the	the	DET
ftr-334	246	34	greatest	great	ADJ
ftr-334	246	35	invention	invention	NOUN
ftr-334	246	36	of	of	ADP
ftr-334	246	37	modern	modern	ADJ
ftr-334	246	38	government	government	NOUN
ftr-334	246	39	,	,	PUNCT
ftr-334	246	40	.	.	PUNCT
ftr-334	246	41	..	..	PUNCT
ftr-334	247	1	[	[	X
ftr-334	247	2	blut	blut	NOUN
ftr-334	247	3	i	i	PRON
ftr-334	247	4	see	see	VERB
ftr-334	247	5	it	it	PRON
ftr-334	247	6	as	as	ADP
ftr-334	247	7	having	have	VERB
ftr-334	247	8	potential	potential	NOUN
ftr-334	247	9	.	.	PUNCT
ftr-334	248	1	"	"	PUNCT
ftr-334	248	2	'	'	PUNCT
ftr-334	248	3	i	i	PRON
ftr-334	248	4	d.	d.	PROPN
ftr-334	248	5	40	40	NUM
ftr-334	248	6	.	.	PUNCT
ftr-334	249	1	see	see	VERB
ftr-334	249	2	,	,	PUNCT
ftr-334	249	3	for	for	ADP
ftr-334	249	4	example	example	NOUN
ftr-334	249	5	,	,	PUNCT
ftr-334	249	6	the	the	DET
ftr-334	249	7	process	process	NOUN
ftr-334	249	8	surrounding	surround	VERB
ftr-334	249	9	the	the	DET
ftr-334	249	10	irs	irs	PROPN
ftr-334	249	11	's	's	PART
ftr-334	249	12	review	review	NOUN
ftr-334	249	13	of	of	ADP
ftr-334	249	14	its	its	PRON
ftr-334	249	15	decision	decision	NOUN
ftr-334	249	16	to	to	PART
ftr-334	249	17	improve	improve	VERB
ftr-334	249	18	oversight	oversight	NOUN
ftr-334	249	19	of	of	ADP
ftr-334	249	20	unlicensed	unlicensed	ADJ
ftr-334	249	21	tax	tax	NOUN
ftr-334	249	22	return	return	NOUN
ftr-334	249	23	preparers	preparer	NOUN
ftr-334	249	24	generated	generate	VERB
ftr-334	249	25	intense	intense	ADJ
ftr-334	249	26	public	public	ADJ
ftr-334	249	27	and	and	CCONJ
ftr-334	249	28	interest	interest	NOUN
ftr-334	249	29	group	group	NOUN
ftr-334	249	30	involvement	involvement	NOUN
ftr-334	249	31	,	,	PUNCT
ftr-334	249	32	in	in	ADP
ftr-334	249	33	part	part	NOUN
ftr-334	249	34	due	due	ADP
ftr-334	249	35	to	to	ADP
ftr-334	249	36	the	the	DET
ftr-334	249	37	large	large	ADJ
ftr-334	249	38	commercial	commercial	ADJ
ftr-334	249	39	interests	interest	NOUN
ftr-334	249	40	associated	associate	VERB
ftr-334	249	41	with	with	ADP
ftr-334	249	42	the	the	DET
ftr-334	249	43	return	return	NOUN
ftr-334	249	44	-	-	PUNCT
ftr-334	249	45	preparer	preparer	NOUN
ftr-334	249	46	industry	industry	NOUN
ftr-334	249	47	,	,	PUNCT
ftr-334	249	48	a	a	DET
ftr-334	249	49	multi	multi	ADJ
ftr-334	249	50	-	-	ADJ
ftr-334	249	51	billiondollar	billiondollar	ADJ
ftr-334	249	52	industry	industry	NOUN
ftr-334	249	53	.	.	PUNCT
ftr-334	250	1	see	see	VERB
ftr-334	250	2	return	return	NOUN
ftr-334	250	3	preparer	preparer	NOUN
ftr-334	250	4	review	review	VERB
ftr-334	250	5	pub	pub	NOUN
ftr-334	250	6	.	.	PUNCT
ftr-334	251	1	4832	4832	NUM
ftr-334	251	2	(	(	PUNCT
ftr-334	251	3	rev	rev	PROPN
ftr-334	251	4	.	.	PROPN
ftr-334	251	5	12	12	NUM
ftr-334	251	6	-	-	SYM
ftr-334	251	7	2009	2009	NUM
ftr-334	251	8	)	)	PUNCT
ftr-334	251	9	.	.	PUNCT
ftr-334	252	1	the	the	DET
ftr-334	252	2	irs	irs	PROPN
ftr-334	252	3	began	begin	VERB
ftr-334	252	4	a	a	DET
ftr-334	252	5	comprehensive	comprehensive	ADJ
ftr-334	252	6	review	review	NOUN
ftr-334	252	7	of	of	ADP
ftr-334	252	8	its	its	PRON
ftr-334	252	9	strategy	strategy	NOUN
ftr-334	252	10	regarding	regard	VERB
ftr-334	252	11	return	return	NOUN
ftr-334	252	12	preparers	preparer	NOUN
ftr-334	252	13	resulting	result	VERB
ftr-334	252	14	in	in	ADP
ftr-334	252	15	identification	identification	NOUN
ftr-334	252	16	,	,	PUNCT
ftr-334	252	17	education	education	NOUN
ftr-334	252	18	,	,	PUNCT
ftr-334	252	19	and	and	CCONJ
ftr-334	252	20	competency	competency	NOUN
ftr-334	252	21	requirements	requirement	NOUN
ftr-334	252	22	,	,	PUNCT
ftr-334	252	23	stemming	stem	VERB
ftr-334	252	24	in	in	ADP
ftr-334	252	25	part	part	NOUN
ftr-334	252	26	from	from	ADP
ftr-334	252	27	criticism	criticism	NOUN
ftr-334	252	28	of	of	ADP
ftr-334	252	29	high	high	ADJ
ftr-334	252	30	error	error	NOUN
ftr-334	252	31	rates	rate	NOUN
ftr-334	252	32	on	on	ADP
ftr-334	252	33	2012	2012	NUM
ftr-334	252	34	]	]	PUNCT
ftr-334	252	35	527	527	NUM
ftr-334	252	36	florida	florida	PROPN
ftr-334	252	37	tax	tax	NOUN
ftr-334	252	38	review	review	NOUN
ftr-334	252	39	participation	participation	NOUN
ftr-334	252	40	and	and	CCONJ
ftr-334	252	41	agency	agency	NOUN
ftr-334	253	1	ex	ex	X
ftr-334	253	2	ante	ante	NOUN
ftr-334	253	3	consideration	consideration	NOUN
ftr-334	253	4	of	of	ADP
ftr-334	253	5	an	an	DET
ftr-334	253	6	issue	issue	NOUN
ftr-334	253	7	should	should	AUX
ftr-334	253	8	of	of	ADP
ftr-334	253	9	course	course	NOUN
ftr-334	253	10	vary	vary	VERB
ftr-334	253	11	depending	depend	VERB
ftr-334	253	12	upon	upon	SCONJ
ftr-334	253	13	a	a	DET
ftr-334	253	14	number	number	NOUN
ftr-334	253	15	of	of	ADP
ftr-334	253	16	factors	factor	NOUN
ftr-334	253	17	(	(	PUNCT
ftr-334	253	18	such	such	ADJ
ftr-334	253	19	as	as	ADP
ftr-334	253	20	impact	impact	NOUN
ftr-334	253	21	on	on	ADP
ftr-334	253	22	the	the	DET
ftr-334	253	23	agency	agency	NOUN
ftr-334	253	24	and	and	CCONJ
ftr-334	253	25	the	the	DET
ftr-334	253	26	taxpayers	taxpayer	NOUN
ftr-334	253	27	)	)	PUNCT
ftr-334	253	28	,	,	PUNCT
ftr-334	253	29	41	41	NUM
ftr-334	253	30	the	the	DET
ftr-334	253	31	limited	limited	ADJ
ftr-334	253	32	incentive	incentive	NOUN
ftr-334	253	33	and	and	CCONJ
ftr-334	253	34	lack	lack	NOUN
ftr-334	253	35	of	of	ADP
ftr-334	253	36	resources	resource	NOUN
ftr-334	253	37	that	that	PRON
ftr-334	253	38	lowerincome	lowerincome	VERB
ftr-334	253	39	and	and	CCONJ
ftr-334	253	40	disadvantaged	disadvantaged	ADJ
ftr-334	253	41	taxpayers42	taxpayers42	NOUN
ftr-334	253	42	have	have	VERB
ftr-334	253	43	in	in	ADP
ftr-334	253	44	ex	ex	PRON
ftr-334	253	45	ante	ante	NOUN
ftr-334	253	46	participation	participation	NOUN
ftr-334	253	47	warrants	warrant	NOUN
ftr-334	253	48	a	a	DET
ftr-334	253	49	special	special	ADJ
ftr-334	253	50	degree	degree	NOUN
ftr-334	253	51	of	of	ADP
ftr-334	253	52	agency	agency	NOUN
ftr-334	253	53	attention	attention	NOUN
ftr-334	253	54	to	to	ADP
ftr-334	253	55	issues	issue	NOUN
ftr-334	253	56	that	that	PRON
ftr-334	253	57	will	will	AUX
ftr-334	253	58	affect	affect	VERB
ftr-334	253	59	those	those	DET
ftr-334	253	60	communities	community	NOUN
ftr-334	253	61	that	that	PRON
ftr-334	253	62	goes	go	VERB
ftr-334	253	63	beyond	beyond	ADP
ftr-334	253	64	the	the	DET
ftr-334	253	65	currently	currently	ADV
ftr-334	253	66	available	available	ADJ
ftr-334	253	67	avenues	avenue	NOUN
ftr-334	253	68	of	of	ADP
ftr-334	253	69	public	public	ADJ
ftr-334	253	70	participation	participation	NOUN
ftr-334	253	71	in	in	ADP
ftr-334	253	72	tax	tax	NOUN
ftr-334	253	73	rulemaking	rulemaking	NOUN
ftr-334	253	74	.	.	PUNCT
ftr-334	254	1	further	far	ADV
ftr-334	254	2	,	,	PUNCT
ftr-334	254	3	ex	ex	X
ftr-334	254	4	post	post	VERB
ftr-334	254	5	challenges	challenge	NOUN
ftr-334	254	6	to	to	ADP
ftr-334	254	7	tax	tax	NOUN
ftr-334	254	8	regulations	regulation	NOUN
ftr-334	254	9	in	in	ADP
ftr-334	254	10	court	court	NOUN
ftr-334	254	11	are	be	AUX
ftr-334	254	12	unlikely	unlikely	ADJ
ftr-334	254	13	to	to	PART
ftr-334	254	14	offer	offer	VERB
ftr-334	254	15	an	an	DET
ftr-334	254	16	effective	effective	ADJ
ftr-334	254	17	remedy	remedy	NOUN
ftr-334	254	18	for	for	ADP
ftr-334	254	19	low	low	ADJ
ftr-334	254	20	-	-	PUNCT
ftr-334	254	21	income	income	NOUN
ftr-334	254	22	disadvantaged	disadvantaged	ADJ
ftr-334	254	23	taxpayers	taxpayer	NOUN
ftr-334	254	24	due	due	ADP
ftr-334	254	25	to	to	ADP
ftr-334	254	26	the	the	DET
ftr-334	254	27	expense	expense	NOUN
ftr-334	254	28	of	of	ADP
ftr-334	254	29	litigation	litigation	NOUN
ftr-334	254	30	and	and	CCONJ
ftr-334	254	31	the	the	DET
ftr-334	254	32	inherent	inherent	ADJ
ftr-334	254	33	procedural	procedural	ADJ
ftr-334	254	34	impediments	impediment	NOUN
ftr-334	254	35	to	to	ADP
ftr-334	254	36	suits	suit	NOUN
ftr-334	254	37	challenging	challenge	VERB
ftr-334	254	38	revenue	revenue	NOUN
ftr-334	254	39	collection	collection	NOUN
ftr-334	254	40	rules.43	rules.43	PROPN
ftr-334	254	41	commercially	commercially	ADV
ftr-334	254	42	-	-	PUNCT
ftr-334	254	43	prepared	prepare	VERB
ftr-334	254	44	returns	return	NOUN
ftr-334	254	45	and	and	CCONJ
ftr-334	254	46	lack	lack	NOUN
ftr-334	254	47	of	of	ADP
ftr-334	254	48	irs	irs	PROPN
ftr-334	254	49	oversight	oversight	NOUN
ftr-334	254	50	of	of	ADP
ftr-334	254	51	return	return	NOUN
ftr-334	254	52	preparers	preparer	NOUN
ftr-334	254	53	.	.	PUNCT
ftr-334	255	1	see	see	VERB
ftr-334	255	2	u.s	u.s	PROPN
ftr-334	255	3	.	.	PROPN
ftr-334	255	4	gov't	gov't	PROPN
ftr-334	255	5	accountability	accountability	NOUN
ftr-334	255	6	office	office	NOUN
ftr-334	255	7	,	,	PUNCT
ftr-334	255	8	gao-08	gao-08	NOUN
ftr-334	255	9	-	-	PUNCT
ftr-334	255	10	38	38	NUM
ftr-334	255	11	,	,	PUNCT
ftr-334	255	12	tax	tax	NOUN
ftr-334	255	13	administration	administration	NOUN
ftr-334	255	14	:	:	PUNCT
ftr-334	255	15	2007	2007	NUM
ftr-334	255	16	filing	filing	NOUN
ftr-334	255	17	season	season	NOUN
ftr-334	255	18	continues	continue	VERB
ftr-334	255	19	trend	trend	NOUN
ftr-334	255	20	of	of	ADP
ftr-334	255	21	improvement	improvement	NOUN
ftr-334	255	22	,	,	PUNCT
ftr-334	255	23	but	but	CCONJ
ftr-334	255	24	opportunities	opportunity	NOUN
ftr-334	255	25	to	to	PART
ftr-334	255	26	reduce	reduce	VERB
ftr-334	255	27	costs	cost	NOUN
ftr-334	255	28	and	and	CCONJ
ftr-334	255	29	increase	increase	VERB
ftr-334	255	30	tax	tax	NOUN
ftr-334	255	31	compliance	compliance	NOUN
ftr-334	255	32	should	should	AUX
ftr-334	255	33	be	be	AUX
ftr-334	255	34	evaluated	evaluate	VERB
ftr-334	255	35	18	18	NUM
ftr-334	255	36	(	(	PUNCT
ftr-334	255	37	2007	2007	NUM
ftr-334	255	38	)	)	PUNCT
ftr-334	255	39	(	(	PUNCT
ftr-334	255	40	noting	note	VERB
ftr-334	255	41	that	that	SCONJ
ftr-334	255	42	the	the	DET
ftr-334	255	43	irs	irs	PROPN
ftr-334	255	44	has	have	AUX
ftr-334	255	45	not	not	PART
ftr-334	255	46	collected	collect	VERB
ftr-334	255	47	information	information	NOUN
ftr-334	255	48	on	on	ADP
ftr-334	255	49	preparers	preparer	NOUN
ftr-334	255	50	)	)	PUNCT
ftr-334	255	51	;	;	PUNCT
ftr-334	256	1	treasury	treasury	NOUN
ftr-334	256	2	inspector	inspector	NOUN
ftr-334	256	3	gen	gen	PROPN
ftr-334	256	4	.	.	PROPN
ftr-334	256	5	for	for	ADP
ftr-334	256	6	tax	tax	NOUN
ftr-334	256	7	admin	admin	NOUN
ftr-334	256	8	.	.	PROPN
ftr-334	256	9	,	,	PUNCT
ftr-334	256	10	2008	2008	NUM
ftr-334	256	11	-	-	SYM
ftr-334	256	12	30	30	NUM
ftr-334	256	13	-	-	SYM
ftr-334	256	14	147	147	NUM
ftr-334	256	15	,	,	PUNCT
ftr-334	256	16	while	while	SCONJ
ftr-334	256	17	documentation	documentation	NOUN
ftr-334	256	18	was	be	AUX
ftr-334	256	19	not	not	PART
ftr-334	256	20	available	available	ADJ
ftr-334	256	21	to	to	PART
ftr-334	256	22	fully	fully	ADV
ftr-334	256	23	assess	assess	VERB
ftr-334	256	24	the	the	DET
ftr-334	256	25	return	return	NOUN
ftr-334	256	26	preparer	preparer	NOUN
ftr-334	256	27	program	program	NOUN
ftr-334	256	28	,	,	PUNCT
ftr-334	256	29	identification	identification	NOUN
ftr-334	256	30	and	and	CCONJ
ftr-334	256	31	processing	processing	NOUN
ftr-334	256	32	of	of	ADP
ftr-334	256	33	preparer	preparer	NOUN
ftr-334	256	34	penalties	penalty	NOUN
ftr-334	256	35	can	can	AUX
ftr-334	256	36	be	be	AUX
ftr-334	256	37	improved	improve	VERB
ftr-334	256	38	(	(	PUNCT
ftr-334	256	39	2008	2008	NUM
ftr-334	256	40	)	)	PUNCT
ftr-334	256	41	,	,	PUNCT
ftr-334	256	42	http://www.treasury.gov/tigta/auditreports/2008reports/200830147	http://www.treasury.gov/tigta/auditreports/2008reports/200830147	PROPN
ftr-334	256	43	oa	oa	AUX
ftr-334	256	44	_	_	NOUN
ftr-334	256	45	highlights.pdf	highlights.pdf	X
ftr-334	256	46	(	(	PUNCT
ftr-334	256	47	asserting	assert	VERB
ftr-334	256	48	that	that	SCONJ
ftr-334	256	49	the	the	DET
ftr-334	256	50	irs	irs	PROPN
ftr-334	256	51	has	have	AUX
ftr-334	256	52	failed	fail	VERB
ftr-334	256	53	to	to	PART
ftr-334	256	54	investigate	investigate	VERB
ftr-334	256	55	suspected	suspect	VERB
ftr-334	256	56	preparer	preparer	NOUN
ftr-334	256	57	penalties	penalty	NOUN
ftr-334	256	58	in	in	ADP
ftr-334	256	59	accordance	accordance	NOUN
ftr-334	256	60	with	with	ADP
ftr-334	256	61	irs	irs	PROPN
ftr-334	256	62	guidelines	guideline	NOUN
ftr-334	256	63	)	)	PUNCT
ftr-334	256	64	.	.	PUNCT
ftr-334	257	1	announced	announce	VERB
ftr-334	257	2	initially	initially	ADV
ftr-334	257	3	in	in	ADP
ftr-334	257	4	testimony	testimony	NOUN
ftr-334	257	5	before	before	ADP
ftr-334	257	6	the	the	DET
ftr-334	257	7	house	house	PROPN
ftr-334	257	8	ways	way	NOUN
ftr-334	257	9	&	&	CCONJ
ftr-334	257	10	means	mean	VERB
ftr-334	257	11	oversight	oversight	NOUN
ftr-334	257	12	subcommittee	subcommittee	NOUN
ftr-334	257	13	,	,	PUNCT
ftr-334	257	14	irs	irs	PROPN
ftr-334	257	15	commissioner	commissioner	PROPN
ftr-334	257	16	doug	doug	PROPN
ftr-334	257	17	shulman	shulman	PROPN
ftr-334	257	18	began	begin	VERB
ftr-334	257	19	the	the	DET
ftr-334	257	20	first	first	ADJ
ftr-334	257	21	review	review	NOUN
ftr-334	257	22	through	through	ADP
ftr-334	257	23	fact	fact	NOUN
ftr-334	257	24	-	-	PUNCT
ftr-334	257	25	finding	finding	NOUN
ftr-334	257	26	and	and	CCONJ
ftr-334	257	27	input	input	NOUN
ftr-334	257	28	from	from	ADP
ftr-334	257	29	interested	interested	ADJ
ftr-334	257	30	parties	party	NOUN
ftr-334	257	31	,	,	PUNCT
ftr-334	257	32	which	which	PRON
ftr-334	257	33	included	include	VERB
ftr-334	257	34	"	"	PUNCT
ftr-334	257	35	open	open	ADJ
ftr-334	257	36	meetings	meeting	NOUN
ftr-334	257	37	"	"	PUNCT
ftr-334	257	38	with	with	ADP
ftr-334	257	39	preparers	preparer	NOUN
ftr-334	257	40	,	,	PUNCT
ftr-334	257	41	consumer	consumer	NOUN
ftr-334	257	42	advocates	advocate	NOUN
ftr-334	257	43	,	,	PUNCT
ftr-334	257	44	and	and	CCONJ
ftr-334	257	45	other	other	ADJ
ftr-334	257	46	interested	interested	ADJ
ftr-334	257	47	parties	party	NOUN
ftr-334	257	48	.	.	PUNCT
ftr-334	258	1	return	return	NOUN
ftr-334	258	2	preparer	preparer	PROPN
ftr-334	258	3	review	review	VERB
ftr-334	258	4	pub	pub	NOUN
ftr-334	258	5	.	.	PUNCT
ftr-334	259	1	4832	4832	NUM
ftr-334	259	2	at	at	ADP
ftr-334	259	3	42	42	NUM
ftr-334	259	4	.	.	PUNCT
ftr-334	260	1	the	the	DET
ftr-334	260	2	national	national	PROPN
ftr-334	260	3	taxpayer	taxpayer	PROPN
ftr-334	260	4	advocate	advocate	NOUN
ftr-334	260	5	was	be	AUX
ftr-334	260	6	an	an	DET
ftr-334	260	7	early	early	ADJ
ftr-334	260	8	and	and	CCONJ
ftr-334	260	9	forceful	forceful	ADJ
ftr-334	260	10	champion	champion	NOUN
ftr-334	260	11	of	of	ADP
ftr-334	260	12	additional	additional	ADJ
ftr-334	260	13	oversight	oversight	NOUN
ftr-334	260	14	,	,	PUNCT
ftr-334	260	15	especially	especially	ADV
ftr-334	260	16	in	in	ADP
ftr-334	260	17	light	light	NOUN
ftr-334	260	18	of	of	ADP
ftr-334	260	19	the	the	DET
ftr-334	260	20	impact	impact	NOUN
ftr-334	260	21	that	that	PRON
ftr-334	260	22	commercial	commercial	ADJ
ftr-334	260	23	preparers	preparer	NOUN
ftr-334	260	24	have	have	AUX
ftr-334	260	25	had	have	VERB
ftr-334	260	26	on	on	ADP
ftr-334	260	27	the	the	DET
ftr-334	260	28	lowincome	lowincome	NOUN
ftr-334	260	29	-	-	PUNCT
ftr-334	260	30	taxpayer	taxpayer	NOUN
ftr-334	260	31	community	community	NOUN
ftr-334	260	32	.	.	PUNCT
ftr-334	261	1	see	see	VERB
ftr-334	261	2	nat'l	nat'l	PROPN
ftr-334	261	3	taxpayer	taxpayer	PROPN
ftr-334	261	4	advoc	advoc	PROPN
ftr-334	261	5	.	.	PUNCT
ftr-334	262	1	:	:	PUNCT
ftr-334	263	1	fy	fy	PROPN
ftr-334	263	2	2002	2002	NUM
ftr-334	263	3	ann	ann	PROPN
ftr-334	263	4	.	.	PUNCT
ftr-334	263	5	rep	rep	PROPN
ftr-334	263	6	.	.	PROPN
ftr-334	263	7	to	to	ADP
ftr-334	263	8	congress	congress	PROPN
ftr-334	263	9	216	216	NUM
ftr-334	263	10	-	-	SYM
ftr-334	263	11	30	30	NUM
ftr-334	263	12	(	(	PUNCT
ftr-334	263	13	2002	2002	NUM
ftr-334	263	14	)	)	PUNCT
ftr-334	263	15	;	;	PUNCT
ftr-334	263	16	nat'l	nat'l	NOUN
ftr-334	263	17	taxpayer	taxpayer	NOUN
ftr-334	263	18	advoc	advoc	NOUN
ftr-334	263	19	:	:	PUNCT
ftr-334	263	20	2003	2003	NUM
ftr-334	263	21	ann	ann	PROPN
ftr-334	263	22	.	.	PROPN
ftr-334	264	1	rep	rep	PROPN
ftr-334	264	2	.	.	PROPN
ftr-334	264	3	to	to	ADP
ftr-334	264	4	congress	congress	PROPN
ftr-334	264	5	,	,	PUNCT
ftr-334	264	6	at	at	ADP
ftr-334	264	7	270	270	NUM
ftr-334	264	8	-	-	SYM
ftr-334	264	9	301	301	NUM
ftr-334	264	10	(	(	PUNCT
ftr-334	264	11	2003	2003	NUM
ftr-334	264	12	)	)	PUNCT
ftr-334	264	13	;	;	PUNCT
ftr-334	264	14	nat'l	nat'l	NOUN
ftr-334	264	15	taxpayer	taxpayer	NOUN
ftr-334	264	16	advoc	advoc	NOUN
ftr-334	264	17	.	.	PUNCT
ftr-334	265	1	:	:	PUNCT
ftr-334	265	2	2004	2004	NUM
ftr-334	265	3	ann	ann	PROPN
ftr-334	265	4	.	.	PROPN
ftr-334	265	5	rep	rep	PROPN
ftr-334	265	6	.	.	PROPN
ftr-334	265	7	to	to	ADP
ftr-334	265	8	congress	congress	PROPN
ftr-334	265	9	67	67	NUM
ftr-334	265	10	-	-	SYM
ftr-334	265	11	88	88	NUM
ftr-334	265	12	(	(	PUNCT
ftr-334	265	13	2004	2004	NUM
ftr-334	265	14	)	)	PUNCT
ftr-334	265	15	.	.	PUNCT
ftr-334	266	1	41	41	NUM
ftr-334	266	2	.	.	PUNCT
ftr-334	267	1	for	for	ADP
ftr-334	267	2	a	a	DET
ftr-334	267	3	more	more	ADV
ftr-334	267	4	detailed	detailed	ADJ
ftr-334	267	5	discussion	discussion	NOUN
ftr-334	267	6	of	of	ADP
ftr-334	267	7	those	those	DET
ftr-334	267	8	factors	factor	NOUN
ftr-334	267	9	,	,	PUNCT
ftr-334	267	10	see	see	VERB
ftr-334	267	11	infra	infra	NOUN
ftr-334	267	12	note	note	VERB
ftr-334	267	13	179	179	NUM
ftr-334	267	14	and	and	CCONJ
ftr-334	267	15	accompanying	accompany	VERB
ftr-334	267	16	text	text	NOUN
ftr-334	267	17	.	.	PUNCT
ftr-334	268	1	42	42	NUM
ftr-334	268	2	.	.	PUNCT
ftr-334	269	1	for	for	ADP
ftr-334	269	2	purposes	purpose	NOUN
ftr-334	269	3	of	of	ADP
ftr-334	269	4	this	this	DET
ftr-334	269	5	article	article	NOUN
ftr-334	269	6	i	i	PRON
ftr-334	269	7	do	do	AUX
ftr-334	269	8	not	not	PART
ftr-334	269	9	adopt	adopt	VERB
ftr-334	269	10	a	a	DET
ftr-334	269	11	strict	strict	ADJ
ftr-334	269	12	definition	definition	NOUN
ftr-334	269	13	of	of	ADP
ftr-334	269	14	lowerincome	lowerincome	ADJ
ftr-334	269	15	or	or	CCONJ
ftr-334	269	16	disadvantaged	disadvantaged	ADJ
ftr-334	269	17	taxpayer	taxpayer	NOUN
ftr-334	269	18	.	.	PUNCT
ftr-334	270	1	see	see	VERB
ftr-334	270	2	generally	generally	ADV
ftr-334	270	3	i.r.c	i.r.c	NOUN
ftr-334	270	4	.	.	PUNCT
ftr-334	271	1	§	§	PROPN
ftr-334	271	2	7526	7526	NUM
ftr-334	271	3	(	(	PUNCT
ftr-334	271	4	defining	define	VERB
ftr-334	271	5	lowincome	lowincome	NOUN
ftr-334	271	6	by	by	ADP
ftr-334	271	7	reference	reference	NOUN
ftr-334	271	8	to	to	ADP
ftr-334	271	9	250	250	NUM
ftr-334	271	10	%	%	NOUN
ftr-334	271	11	of	of	ADP
ftr-334	271	12	federal	federal	ADJ
ftr-334	271	13	poverty	poverty	NOUN
ftr-334	271	14	guidelines	guideline	NOUN
ftr-334	271	15	)	)	PUNCT
ftr-334	271	16	.	.	PUNCT
ftr-334	272	1	there	there	PRON
ftr-334	272	2	is	be	VERB
ftr-334	272	3	significant	significant	ADJ
ftr-334	272	4	controversy	controversy	NOUN
ftr-334	272	5	regarding	regard	VERB
ftr-334	272	6	appropriate	appropriate	ADJ
ftr-334	272	7	measuring	measuring	NOUN
ftr-334	272	8	of	of	ADP
ftr-334	272	9	poverty	poverty	NOUN
ftr-334	272	10	in	in	ADP
ftr-334	272	11	the	the	DET
ftr-334	272	12	united	united	PROPN
ftr-334	272	13	states	states	PROPN
ftr-334	272	14	.	.	PUNCT
ftr-334	273	1	see	see	VERB
ftr-334	273	2	alstott	alstott	PROPN
ftr-334	273	3	,	,	PUNCT
ftr-334	273	4	eitc	eitc	PROPN
ftr-334	273	5	does	do	AUX
ftr-334	273	6	n't	not	PART
ftr-334	273	7	make	make	VERB
ftr-334	273	8	work	work	NOUN
ftr-334	273	9	pay	pay	NOUN
ftr-334	273	10	,	,	PUNCT
ftr-334	273	11	supra	supra	PROPN
ftr-334	273	12	note	note	NOUN
ftr-334	273	13	36	36	NUM
ftr-334	273	14	,	,	PUNCT
ftr-334	273	15	at	at	ADP
ftr-334	273	16	292	292	NUM
ftr-334	273	17	(	(	PUNCT
ftr-334	273	18	criticizing	criticize	VERB
ftr-334	273	19	the	the	DET
ftr-334	273	20	current	current	ADJ
ftr-334	273	21	u.s	u.s	PROPN
ftr-334	273	22	.	.	PROPN
ftr-334	273	23	official	official	ADJ
ftr-334	273	24	poverty	poverty	NOUN
ftr-334	273	25	methodology	methodology	NOUN
ftr-334	273	26	as	as	ADP
ftr-334	273	27	an	an	DET
ftr-334	273	28	inadequate	inadequate	ADJ
ftr-334	273	29	measure	measure	NOUN
ftr-334	273	30	)	)	PUNCT
ftr-334	273	31	.	.	PUNCT
ftr-334	274	1	as	as	SCONJ
ftr-334	274	2	professor	professor	NOUN
ftr-334	274	3	alstott	alstott	NOUN
ftr-334	274	4	and	and	CCONJ
ftr-334	274	5	others	other	NOUN
ftr-334	274	6	have	have	AUX
ftr-334	274	7	noted	note	VERB
ftr-334	274	8	,	,	PUNCT
ftr-334	274	9	it	it	PRON
ftr-334	274	10	is	be	AUX
ftr-334	274	11	based	base	VERB
ftr-334	274	12	on	on	ADP
ftr-334	274	13	an	an	DET
ftr-334	274	14	approach	approach	NOUN
ftr-334	274	15	from	from	ADP
ftr-334	274	16	the	the	DET
ftr-334	274	17	1960s	1960	NOUN
ftr-334	274	18	that	that	PRON
ftr-334	274	19	reflected	reflect	VERB
ftr-334	274	20	americans	americans	PROPN
ftr-334	274	21	as	as	ADP
ftr-334	274	22	spending	spend	VERB
ftr-334	274	23	approximately	approximately	ADV
ftr-334	274	24	one	one	NUM
ftr-334	274	25	-	-	PUNCT
ftr-334	274	26	third	third	NOUN
ftr-334	274	27	of	of	ADP
ftr-334	274	28	their	their	PRON
ftr-334	274	29	income	income	NOUN
ftr-334	274	30	on	on	ADP
ftr-334	274	31	food	food	NOUN
ftr-334	274	32	,	,	PUNCT
ftr-334	274	33	with	with	ADP
ftr-334	274	34	the	the	DET
ftr-334	274	35	poverty	poverty	NOUN
ftr-334	274	36	standard	standard	NOUN
ftr-334	274	37	then	then	ADV
ftr-334	274	38	calculated	calculate	VERB
ftr-334	274	39	based	base	VERB
ftr-334	274	40	upon	upon	SCONJ
ftr-334	274	41	food	food	NOUN
ftr-334	274	42	costs	cost	NOUN
ftr-334	274	43	times	time	NOUN
ftr-334	274	44	three	three	NUM
ftr-334	274	45	.	.	PUNCT
ftr-334	275	1	while	while	SCONJ
ftr-334	275	2	these	these	DET
ftr-334	275	3	figures	figure	NOUN
ftr-334	275	4	are	be	AUX
ftr-334	275	5	updated	update	VERB
ftr-334	275	6	annually	annually	ADV
ftr-334	275	7	for	for	ADP
ftr-334	275	8	inflation	inflation	NOUN
ftr-334	275	9	,	,	PUNCT
ftr-334	275	10	they	they	PRON
ftr-334	275	11	do	do	AUX
ftr-334	275	12	not	not	PART
ftr-334	275	13	reflect	reflect	VERB
ftr-334	275	14	the	the	DET
ftr-334	275	15	overall	overall	ADJ
ftr-334	275	16	rise	rise	NOUN
ftr-334	275	17	in	in	ADP
ftr-334	275	18	american	american	ADJ
ftr-334	275	19	standard	standard	NOUN
ftr-334	275	20	of	of	ADP
ftr-334	275	21	living	living	NOUN
ftr-334	275	22	and	and	CCONJ
ftr-334	275	23	fail	fail	VERB
ftr-334	275	24	to	to	PART
ftr-334	275	25	reflect	reflect	VERB
ftr-334	275	26	current	current	ADJ
ftr-334	275	27	needs	need	NOUN
ftr-334	275	28	of	of	ADP
ftr-334	275	29	families	family	NOUN
ftr-334	275	30	.	.	PUNCT
ftr-334	276	1	i	i	PRON
ftr-334	276	2	d.	d.	PROPN
ftr-334	276	3	43	43	NUM
ftr-334	276	4	.	.	PUNCT
ftr-334	277	1	for	for	ADP
ftr-334	277	2	a	a	DET
ftr-334	277	3	thorough	thorough	ADJ
ftr-334	277	4	discussion	discussion	NOUN
ftr-334	277	5	of	of	ADP
ftr-334	277	6	the	the	DET
ftr-334	277	7	difficulties	difficulty	NOUN
ftr-334	277	8	and	and	CCONJ
ftr-334	277	9	disincentives	disincentive	NOUN
ftr-334	277	10	to	to	PART
ftr-334	277	11	challenge	challenge	VERB
ftr-334	277	12	treasury	treasury	NOUN
ftr-334	277	13	regulations	regulation	NOUN
ftr-334	277	14	in	in	ADP
ftr-334	277	15	court	court	NOUN
ftr-334	277	16	,	,	PUNCT
ftr-334	277	17	see	see	VERB
ftr-334	277	18	hickman	hickman	PROPN
ftr-334	277	19	,	,	PUNCT
ftr-334	277	20	aproblem	aproblem	NOUN
ftr-334	277	21	of	of	ADP
ftr-334	277	22	remedy	remedy	NOUN
ftr-334	277	23	,	,	PUNCT
ftr-334	277	24	supra	supra	NOUN
ftr-334	278	1	[	[	X
ftr-334	278	2	vol	vol	NOUN
ftr-334	278	3	.	.	PUNCT
ftr-334	279	1	12:7528	12:7528	NUM
ftr-334	279	2	paradigm	paradigm	NOUN
ftr-334	279	3	for	for	ADP
ftr-334	279	4	irs	irs	PROPN
ftr-334	279	5	guidance	guidance	VERB
ftr-334	279	6	the	the	DET
ftr-334	279	7	article	article	NOUN
ftr-334	279	8	builds	build	VERB
ftr-334	279	9	on	on	ADP
ftr-334	279	10	scholars	scholar	NOUN
ftr-334	279	11	who	who	PRON
ftr-334	279	12	have	have	AUX
ftr-334	279	13	considered	consider	VERB
ftr-334	279	14	the	the	DET
ftr-334	279	15	role	role	NOUN
ftr-334	279	16	that	that	PRON
ftr-334	279	17	proxies	proxy	NOUN
ftr-334	279	18	can	can	AUX
ftr-334	279	19	play	play	VERB
ftr-334	279	20	to	to	PART
ftr-334	279	21	help	help	VERB
ftr-334	279	22	address	address	VERB
ftr-334	279	23	pluralistic	pluralistic	ADJ
ftr-334	279	24	imbalances	imbalance	NOUN
ftr-334	279	25	and	and	CCONJ
ftr-334	279	26	considers	consider	VERB
ftr-334	279	27	the	the	DET
ftr-334	279	28	possible	possible	ADJ
ftr-334	279	29	role	role	NOUN
ftr-334	279	30	that	that	PRON
ftr-334	279	31	two	two	NUM
ftr-334	279	32	key	key	ADJ
ftr-334	279	33	institutional	institutional	ADJ
ftr-334	279	34	actors	actor	NOUN
ftr-334	279	35	,	,	PUNCT
ftr-334	279	36	the	the	DET
ftr-334	279	37	taxpayer	taxpayer	NOUN
ftr-334	279	38	advocate	advocate	PROPN
ftr-334	279	39	service	service	PROPN
ftr-334	279	40	(	(	PUNCT
ftr-334	279	41	tas	tas	NOUN
ftr-334	279	42	)	)	PUNCT
ftr-334	279	43	and	and	CCONJ
ftr-334	279	44	low	low	ADJ
ftr-334	279	45	income	income	NOUN
ftr-334	279	46	taxpayer	taxpayer	NOUN
ftr-334	279	47	clinics	clinic	NOUN
ftr-334	279	48	(	(	PUNCT
ftr-334	279	49	litcs	litcs	NOUN
ftr-334	279	50	)	)	PUNCT
ftr-334	279	51	,	,	PUNCT
ftr-334	279	52	can	can	AUX
ftr-334	279	53	play	play	VERB
ftr-334	279	54	in	in	ADP
ftr-334	279	55	the	the	DET
ftr-334	279	56	irs	irs	PROPN
ftr-334	279	57	's	's	PART
ftr-334	279	58	rulemaking	rulemake	VERB
ftr-334	279	59	function	function	NOUN
ftr-334	279	60	.	.	PUNCT
ftr-334	280	1	in	in	ADP
ftr-334	280	2	particular	particular	ADJ
ftr-334	280	3	,	,	PUNCT
ftr-334	280	4	i	i	PRON
ftr-334	280	5	call	call	VERB
ftr-334	280	6	for	for	ADP
ftr-334	280	7	greater	great	ADJ
ftr-334	280	8	formal	formal	ADJ
ftr-334	280	9	and	and	CCONJ
ftr-334	280	10	informal	informal	ADJ
ftr-334	280	11	mechanisms	mechanism	NOUN
ftr-334	280	12	to	to	PART
ftr-334	280	13	ensure	ensure	VERB
ftr-334	280	14	that	that	SCONJ
ftr-334	280	15	the	the	DET
ftr-334	280	16	tas	tas	NOUN
ftr-334	280	17	and	and	CCONJ
ftr-334	280	18	tax	tax	NOUN
ftr-334	280	19	clinics	clinic	NOUN
ftr-334	280	20	contribute	contribute	VERB
ftr-334	280	21	both	both	CCONJ
ftr-334	280	22	formally	formally	ADV
ftr-334	280	23	and	and	CCONJ
ftr-334	280	24	informally	informally	ADV
ftr-334	280	25	to	to	ADP
ftr-334	280	26	the	the	DET
ftr-334	280	27	irs	irs	PROPN
ftr-334	280	28	's	's	PART
ftr-334	280	29	rulemaking	rulemaking	NOUN
ftr-334	280	30	process	process	NOUN
ftr-334	280	31	.	.	PUNCT
ftr-334	281	1	i	i	PRON
ftr-334	281	2	propose	propose	VERB
ftr-334	281	3	that	that	SCONJ
ftr-334	281	4	tas	ta	NOUN
ftr-334	281	5	have	have	VERB
ftr-334	281	6	a	a	DET
ftr-334	281	7	more	more	ADV
ftr-334	281	8	robust	robust	ADJ
ftr-334	281	9	role	role	NOUN
ftr-334	281	10	in	in	ADP
ftr-334	281	11	the	the	DET
ftr-334	281	12	formation	formation	NOUN
ftr-334	281	13	of	of	ADP
ftr-334	281	14	guidance	guidance	NOUN
ftr-334	281	15	through	through	ADP
ftr-334	281	16	a	a	DET
ftr-334	281	17	statutorily	statutorily	ADV
ftr-334	281	18	-	-	PUNCT
ftr-334	281	19	created	create	VERB
ftr-334	281	20	counsel	counsel	NOUN
ftr-334	281	21	that	that	PRON
ftr-334	281	22	would	would	AUX
ftr-334	281	23	have	have	VERB
ftr-334	281	24	broad	broad	ADJ
ftr-334	281	25	authority	authority	NOUN
ftr-334	281	26	to	to	PART
ftr-334	281	27	participate	participate	VERB
ftr-334	281	28	in	in	ADP
ftr-334	281	29	the	the	DET
ftr-334	281	30	development	development	NOUN
ftr-334	281	31	and	and	CCONJ
ftr-334	281	32	promulgation	promulgation	NOUN
ftr-334	281	33	of	of	ADP
ftr-334	281	34	irs	irs	PROPN
ftr-334	281	35	guidance	guidance	NOUN
ftr-334	281	36	and	and	CCONJ
ftr-334	281	37	specific	specific	ADJ
ftr-334	281	38	authority	authority	NOUN
ftr-334	281	39	and	and	CCONJ
ftr-334	281	40	to	to	PART
ftr-334	281	41	submit	submit	VERB
ftr-334	281	42	comments	comment	NOUN
ftr-334	281	43	within	within	ADP
ftr-334	281	44	the	the	DET
ftr-334	281	45	notice	notice	NOUN
ftr-334	281	46	-	-	PUNCT
ftr-334	281	47	and	and	CCONJ
ftr-334	281	48	-	-	PUNCT
ftr-334	281	49	comment	comment	NOUN
ftr-334	281	50	procedure	procedure	NOUN
ftr-334	281	51	.	.	PUNCT
ftr-334	282	1	that	that	DET
ftr-334	282	2	role	role	NOUN
ftr-334	282	3	would	would	AUX
ftr-334	282	4	be	be	AUX
ftr-334	282	5	backstopped	backstoppe	VERB
ftr-334	282	6	by	by	ADP
ftr-334	282	7	enhanced	enhance	VERB
ftr-334	282	8	tas	ta	NOUN
ftr-334	282	9	reporting	report	VERB
ftr-334	282	10	obligations	obligation	NOUN
ftr-334	282	11	to	to	ADP
ftr-334	282	12	congress	congress	PROPN
ftr-334	282	13	,	,	PUNCT
ftr-334	282	14	which	which	PRON
ftr-334	282	15	would	would	AUX
ftr-334	282	16	include	include	VERB
ftr-334	282	17	informing	inform	VERB
ftr-334	282	18	congress	congress	PROPN
ftr-334	282	19	of	of	ADP
ftr-334	282	20	tas	tas	PROPN
ftr-334	282	21	's	's	PART
ftr-334	282	22	role	role	NOUN
ftr-334	282	23	in	in	ADP
ftr-334	282	24	specific	specific	ADJ
ftr-334	282	25	projects	project	NOUN
ftr-334	282	26	and	and	CCONJ
ftr-334	282	27	explaining	explain	VERB
ftr-334	282	28	the	the	DET
ftr-334	282	29	outcome	outcome	NOUN
ftr-334	282	30	of	of	ADP
ftr-334	282	31	the	the	DET
ftr-334	282	32	progress	progress	NOUN
ftr-334	282	33	on	on	ADP
ftr-334	282	34	particular	particular	ADJ
ftr-334	282	35	provisions	provision	NOUN
ftr-334	282	36	.	.	PUNCT
ftr-334	283	1	in	in	ADP
ftr-334	283	2	addition	addition	NOUN
ftr-334	283	3	,	,	PUNCT
ftr-334	283	4	i	i	PRON
ftr-334	283	5	call	call	VERB
ftr-334	283	6	for	for	ADP
ftr-334	283	7	a	a	DET
ftr-334	283	8	legislative	legislative	ADJ
ftr-334	283	9	change	change	NOUN
ftr-334	283	10	to	to	ADP
ftr-334	283	11	the	the	DET
ftr-334	283	12	statutory	statutory	ADJ
ftr-334	283	13	provision	provision	NOUN
ftr-334	283	14	authorizing	authorize	VERB
ftr-334	283	15	federally	federally	ADV
ftr-334	283	16	funded	fund	VERB
ftr-334	283	17	litcs	litcs	NOUN
ftr-334	283	18	.	.	PUNCT
ftr-334	284	1	specifically	specifically	ADV
ftr-334	284	2	,	,	PUNCT
ftr-334	284	3	the	the	DET
ftr-334	284	4	statute	statute	NOUN
ftr-334	284	5	should	should	AUX
ftr-334	284	6	define	define	VERB
ftr-334	284	7	a	a	DET
ftr-334	284	8	qualifying	qualify	VERB
ftr-334	284	9	clinic	clinic	NOUN
ftr-334	284	10	activity	activity	NOUN
ftr-334	284	11	to	to	PART
ftr-334	284	12	include	include	VERB
ftr-334	284	13	the	the	DET
ftr-334	284	14	submission	submission	NOUN
ftr-334	284	15	of	of	ADP
ftr-334	284	16	comments	comment	NOUN
ftr-334	284	17	to	to	ADP
ftr-334	284	18	the	the	DET
ftr-334	284	19	irs	irs	PROPN
ftr-334	284	20	relating	relate	VERB
ftr-334	284	21	to	to	ADP
ftr-334	284	22	issues	issue	NOUN
ftr-334	284	23	that	that	PRON
ftr-334	284	24	are	be	AUX
ftr-334	284	25	germane	germane	ADJ
ftr-334	284	26	to	to	ADP
ftr-334	284	27	the	the	DET
ftr-334	284	28	representation	representation	NOUN
ftr-334	284	29	of	of	ADP
ftr-334	284	30	the	the	DET
ftr-334	284	31	clinic	clinic	NOUN
ftr-334	284	32	's	's	PART
ftr-334	284	33	clients	client	NOUN
ftr-334	284	34	who	who	PRON
ftr-334	284	35	have	have	VERB
ftr-334	284	36	controversies	controversy	NOUN
ftr-334	284	37	with	with	ADP
ftr-334	284	38	the	the	DET
ftr-334	284	39	irs	irs	PROPN
ftr-334	284	40	.	.	PUNCT
ftr-334	285	1	not	not	PART
ftr-334	285	2	only	only	ADV
ftr-334	285	3	will	will	AUX
ftr-334	285	4	a	a	DET
ftr-334	285	5	legislative	legislative	ADJ
ftr-334	285	6	change	change	NOUN
ftr-334	285	7	show	show	VERB
ftr-334	285	8	congressional	congressional	ADJ
ftr-334	285	9	recognition	recognition	NOUN
ftr-334	285	10	of	of	ADP
ftr-334	285	11	the	the	DET
ftr-334	285	12	role	role	NOUN
ftr-334	285	13	of	of	ADP
ftr-334	285	14	clinics	clinic	NOUN
ftr-334	285	15	in	in	ADP
ftr-334	285	16	the	the	DET
ftr-334	285	17	rulemaking	rulemaking	NOUN
ftr-334	285	18	process	process	NOUN
ftr-334	285	19	,	,	PUNCT
ftr-334	285	20	it	it	PRON
ftr-334	285	21	will	will	AUX
ftr-334	285	22	further	further	VERB
ftr-334	285	23	the	the	DET
ftr-334	285	24	likelihood	likelihood	NOUN
ftr-334	285	25	that	that	SCONJ
ftr-334	285	26	a	a	DET
ftr-334	285	27	clinic	clinic	NOUN
ftr-334	285	28	's	's	PART
ftr-334	285	29	submission	submission	NOUN
ftr-334	285	30	of	of	ADP
ftr-334	285	31	comments	comment	NOUN
ftr-334	285	32	will	will	AUX
ftr-334	285	33	contribute	contribute	VERB
ftr-334	285	34	to	to	ADP
ftr-334	285	35	federal	federal	ADJ
ftr-334	285	36	funding	funding	NOUN
ftr-334	285	37	,	,	PUNCT
ftr-334	285	38	especially	especially	ADV
ftr-334	285	39	given	give	VERB
ftr-334	285	40	the	the	DET
ftr-334	285	41	reality	reality	NOUN
ftr-334	285	42	that	that	SCONJ
ftr-334	285	43	legal	legal	ADJ
ftr-334	285	44	service	service	NOUN
ftr-334	285	45	organizations	organization	NOUN
ftr-334	285	46	generally	generally	ADV
ftr-334	285	47	and	and	CCONJ
ftr-334	285	48	clinic	clinic	NOUN
ftr-334	285	49	directors	director	NOUN
ftr-334	285	50	and	and	CCONJ
ftr-334	285	51	employees	employee	NOUN
ftr-334	285	52	have	have	VERB
ftr-334	285	53	limited	limit	VERB
ftr-334	285	54	resources	resource	NOUN
ftr-334	285	55	.	.	PUNCT
ftr-334	286	1	importantly	importantly	ADV
ftr-334	286	2	,	,	PUNCT
ftr-334	286	3	clinic	clinic	NOUN
ftr-334	286	4	directors	director	NOUN
ftr-334	286	5	may	may	AUX
ftr-334	286	6	currently	currently	ADV
ftr-334	286	7	view	view	VERB
ftr-334	286	8	activities	activity	NOUN
ftr-334	286	9	such	such	ADJ
ftr-334	286	10	as	as	ADP
ftr-334	286	11	commenting	comment	VERB
ftr-334	286	12	on	on	ADP
ftr-334	286	13	rules	rule	NOUN
ftr-334	286	14	as	as	ADP
ftr-334	286	15	potentially	potentially	ADV
ftr-334	286	16	harming	harm	VERB
ftr-334	286	17	their	their	PRON
ftr-334	286	18	chances	chance	NOUN
ftr-334	286	19	of	of	ADP
ftr-334	286	20	funding	funding	NOUN
ftr-334	286	21	given	give	VERB
ftr-334	286	22	that	that	SCONJ
ftr-334	286	23	the	the	DET
ftr-334	286	24	time	time	NOUN
ftr-334	286	25	needed	need	VERB
ftr-334	286	26	to	to	PART
ftr-334	286	27	comment	comment	VERB
ftr-334	286	28	carries	carry	VERB
ftr-334	286	29	opportunity	opportunity	NOUN
ftr-334	286	30	costs	cost	NOUN
ftr-334	286	31	and	and	CCONJ
ftr-334	286	32	may	may	AUX
ftr-334	286	33	currently	currently	ADV
ftr-334	286	34	be	be	AUX
ftr-334	286	35	viewed	view	VERB
ftr-334	286	36	as	as	ADP
ftr-334	286	37	interfering	interfere	VERB
ftr-334	286	38	with	with	ADP
ftr-334	286	39	the	the	DET
ftr-334	286	40	clinic	clinic	NOUN
ftr-334	286	41	's	's	PART
ftr-334	286	42	core	core	NOUN
ftr-334	286	43	representational	representational	ADJ
ftr-334	286	44	or	or	CCONJ
ftr-334	286	45	educational	educational	ADJ
ftr-334	286	46	mission	mission	NOUN
ftr-334	286	47	.	.	PUNCT
ftr-334	287	1	this	this	DET
ftr-334	287	2	article	article	NOUN
ftr-334	287	3	highlights	highlight	VERB
ftr-334	287	4	how	how	SCONJ
ftr-334	287	5	,	,	PUNCT
ftr-334	287	6	in	in	ADP
ftr-334	287	7	light	light	NOUN
ftr-334	287	8	of	of	ADP
ftr-334	287	9	the	the	DET
ftr-334	287	10	increasing	increase	VERB
ftr-334	287	11	role	role	NOUN
ftr-334	287	12	that	that	PRON
ftr-334	287	13	the	the	DET
ftr-334	287	14	irs	irs	PROPN
ftr-334	287	15	plays	play	VERB
ftr-334	287	16	in	in	ADP
ftr-334	287	17	the	the	DET
ftr-334	287	18	lives	life	NOUN
ftr-334	287	19	of	of	ADP
ftr-334	287	20	individuals	individual	NOUN
ftr-334	287	21	with	with	ADP
ftr-334	287	22	fewer	few	ADJ
ftr-334	287	23	resources	resource	NOUN
ftr-334	287	24	,	,	PUNCT
ftr-334	287	25	the	the	DET
ftr-334	287	26	irs	irs	PROPN
ftr-334	287	27	will	will	AUX
ftr-334	287	28	increasingly	increasingly	ADV
ftr-334	287	29	have	have	VERB
ftr-334	287	30	to	to	PART
ftr-334	287	31	go	go	VERB
ftr-334	287	32	beyond	beyond	ADP
ftr-334	287	33	the	the	DET
ftr-334	287	34	mechanism	mechanism	NOUN
ftr-334	287	35	of	of	ADP
ftr-334	287	36	formal	formal	ADJ
ftr-334	287	37	apa	apa	PROPN
ftr-334	287	38	notice	notice	NOUN
ftr-334	287	39	and	and	CCONJ
ftr-334	287	40	comment	comment	NOUN
ftr-334	287	41	,	,	PUNCT
ftr-334	287	42	a	a	DET
ftr-334	287	43	mechanism	mechanism	NOUN
ftr-334	287	44	that	that	PRON
ftr-334	287	45	the	the	DET
ftr-334	287	46	irs	irs	PROPN
ftr-334	287	47	has	have	AUX
ftr-334	287	48	not	not	PART
ftr-334	287	49	consistently	consistently	ADV
ftr-334	287	50	used	use	VERB
ftr-334	287	51	,	,	PUNCT
ftr-334	287	52	and	and	CCONJ
ftr-334	287	53	one	one	NUM
ftr-334	287	54	which	which	PRON
ftr-334	287	55	the	the	DET
ftr-334	287	56	irs	irs	PROPN
ftr-334	287	57	has	have	AUX
ftr-334	287	58	claimed	claim	VERB
ftr-334	287	59	does	do	AUX
ftr-334	287	60	not	not	PART
ftr-334	287	61	apply	apply	VERB
ftr-334	287	62	as	as	ADP
ftr-334	287	63	a	a	DET
ftr-334	287	64	legal	legal	ADJ
ftr-334	287	65	matter	matter	NOUN
ftr-334	287	66	to	to	ADP
ftr-334	287	67	much	much	ADJ
ftr-334	287	68	of	of	ADP
ftr-334	287	69	its	its	PRON
ftr-334	287	70	note	note	NOUN
ftr-334	287	71	5	5	NUM
ftr-334	287	72	,	,	PUNCT
ftr-334	287	73	at	at	ADP
ftr-334	287	74	1154	1154	NUM
ftr-334	287	75	-	-	SYM
ftr-334	287	76	57	57	NUM
ftr-334	287	77	(	(	PUNCT
ftr-334	287	78	discussing	discuss	VERB
ftr-334	287	79	the	the	DET
ftr-334	287	80	general	general	ADJ
ftr-334	287	81	lack	lack	NOUN
ftr-334	287	82	of	of	ADP
ftr-334	287	83	knowledge	knowledge	NOUN
ftr-334	287	84	among	among	ADP
ftr-334	287	85	practitioners	practitioner	NOUN
ftr-334	287	86	of	of	ADP
ftr-334	287	87	administrative	administrative	ADJ
ftr-334	287	88	law	law	NOUN
ftr-334	287	89	principles	principle	NOUN
ftr-334	287	90	and	and	CCONJ
ftr-334	287	91	unique	unique	ADJ
ftr-334	287	92	administrative	administrative	ADJ
ftr-334	287	93	burdens	burden	NOUN
ftr-334	287	94	placed	place	VERB
ftr-334	287	95	on	on	ADP
ftr-334	287	96	litigants	litigant	NOUN
ftr-334	287	97	seeking	seek	VERB
ftr-334	287	98	judicial	judicial	ADJ
ftr-334	287	99	review	review	NOUN
ftr-334	287	100	in	in	ADP
ftr-334	287	101	refund	refund	NOUN
ftr-334	287	102	or	or	CCONJ
ftr-334	287	103	deficiency	deficiency	NOUN
ftr-334	287	104	suits	suit	NOUN
ftr-334	287	105	)	)	PUNCT
ftr-334	287	106	.	.	PUNCT
ftr-334	288	1	for	for	ADP
ftr-334	288	2	example	example	NOUN
ftr-334	288	3	,	,	PUNCT
ftr-334	288	4	the	the	DET
ftr-334	288	5	antiinjunction	antiinjunction	NOUN
ftr-334	288	6	act	act	NOUN
ftr-334	288	7	forbids	forbid	VERB
ftr-334	288	8	any	any	DET
ftr-334	288	9	suit	suit	NOUN
ftr-334	288	10	seeking	seek	VERB
ftr-334	288	11	an	an	DET
ftr-334	288	12	injunction	injunction	NOUN
ftr-334	288	13	to	to	PART
ftr-334	288	14	restrain	restrain	VERB
ftr-334	288	15	the	the	DET
ftr-334	288	16	assessment	assessment	NOUN
ftr-334	288	17	or	or	CCONJ
ftr-334	288	18	collection	collection	NOUN
ftr-334	288	19	of	of	ADP
ftr-334	288	20	taxes	taxis	NOUN
ftr-334	288	21	in	in	ADP
ftr-334	288	22	effect	effect	NOUN
ftr-334	288	23	,	,	PUNCT
ftr-334	288	24	it	it	PRON
ftr-334	288	25	forces	force	VERB
ftr-334	288	26	litigants	litigant	NOUN
ftr-334	288	27	to	to	PART
ftr-334	288	28	seek	seek	VERB
ftr-334	288	29	redress	redress	NOUN
ftr-334	288	30	through	through	ADP
ftr-334	288	31	refund	refund	NOUN
ftr-334	288	32	or	or	CCONJ
ftr-334	288	33	deficiency	deficiency	NOUN
ftr-334	288	34	suits	suit	NOUN
ftr-334	288	35	.	.	PUNCT
ftr-334	289	1	see	see	VERB
ftr-334	289	2	i.r.c	i.r.c	NOUN
ftr-334	289	3	.	.	PUNCT
ftr-334	290	1	§	§	PROPN
ftr-334	290	2	7421(a	7421(a	PROPN
ftr-334	290	3	)	)	PUNCT
ftr-334	290	4	.	.	PUNCT
ftr-334	291	1	similarly	similarly	ADV
ftr-334	291	2	,	,	PUNCT
ftr-334	291	3	the	the	DET
ftr-334	291	4	declaratory	declaratory	ADJ
ftr-334	291	5	judgment	judgment	NOUN
ftr-334	291	6	act	act	NOUN
ftr-334	291	7	prohibits	prohibit	VERB
ftr-334	291	8	courts	court	NOUN
ftr-334	291	9	from	from	ADP
ftr-334	291	10	providing	provide	VERB
ftr-334	291	11	declaratory	declaratory	ADJ
ftr-334	291	12	relief	relief	NOUN
ftr-334	291	13	for	for	ADP
ftr-334	291	14	issues	issue	NOUN
ftr-334	291	15	"	"	PUNCT
ftr-334	291	16	with	with	ADP
ftr-334	291	17	respect	respect	NOUN
ftr-334	291	18	to	to	ADP
ftr-334	291	19	federal	federal	ADJ
ftr-334	291	20	taxes	taxis	NOUN
ftr-334	291	21	.	.	PUNCT
ftr-334	291	22	"	"	PUNCT
ftr-334	292	1	28	28	NUM
ftr-334	292	2	u.s.c	u.s.c	ADJ
ftr-334	292	3	.	.	PUNCT
ftr-334	293	1	§	§	PROPN
ftr-334	293	2	2201(a	2201(a	NOUN
ftr-334	293	3	)	)	PUNCT
ftr-334	293	4	.	.	PUNCT
ftr-334	294	1	but	but	CCONJ
ftr-334	294	2	see	see	VERB
ftr-334	294	3	cohen	cohen	PROPN
ftr-334	294	4	v.	v.	PROPN
ftr-334	294	5	united	united	PROPN
ftr-334	294	6	states	states	PROPN
ftr-334	294	7	,	,	PUNCT
ftr-334	294	8	650	650	NUM
ftr-334	294	9	f.3d	f.3d	NUM
ftr-334	294	10	717	717	NUM
ftr-334	294	11	,	,	PUNCT
ftr-334	294	12	736	736	NUM
ftr-334	294	13	(	(	PUNCT
ftr-334	294	14	d.c	d.c	PROPN
ftr-334	294	15	.	.	PROPN
ftr-334	294	16	cir	cir	PROPN
ftr-334	294	17	.	.	PROPN
ftr-334	294	18	2011	2011	NUM
ftr-334	294	19	)	)	PUNCT
ftr-334	294	20	(	(	PUNCT
ftr-334	294	21	allowing	allow	VERB
ftr-334	294	22	a	a	DET
ftr-334	294	23	taxpayer	taxpayer	NOUN
ftr-334	294	24	's	's	PART
ftr-334	294	25	challenge	challenge	NOUN
ftr-334	294	26	to	to	ADP
ftr-334	294	27	the	the	DET
ftr-334	294	28	irs	irs	PROPN
ftr-334	294	29	's	's	PART
ftr-334	294	30	specialized	specialized	ADJ
ftr-334	294	31	telephone	telephone	NOUN
ftr-334	294	32	excise	excise	NOUN
ftr-334	294	33	tax	tax	NOUN
ftr-334	294	34	refund	refund	NOUN
ftr-334	294	35	procedure	procedure	NOUN
ftr-334	294	36	on	on	ADP
ftr-334	294	37	grounds	ground	NOUN
ftr-334	294	38	that	that	SCONJ
ftr-334	294	39	the	the	DET
ftr-334	294	40	suit	suit	NOUN
ftr-334	294	41	did	do	AUX
ftr-334	294	42	not	not	PART
ftr-334	294	43	challenge	challenge	VERB
ftr-334	294	44	tax	tax	NOUN
ftr-334	294	45	,	,	PUNCT
ftr-334	294	46	assessment	assessment	NOUN
ftr-334	294	47	of	of	ADP
ftr-334	294	48	tax	tax	NOUN
ftr-334	294	49	,	,	PUNCT
ftr-334	294	50	or	or	CCONJ
ftr-334	294	51	collection	collection	NOUN
ftr-334	294	52	of	of	ADP
ftr-334	294	53	tax	tax	NOUN
ftr-334	294	54	)	)	PUNCT
ftr-334	294	55	.	.	PUNCT
ftr-334	295	1	2012	2012	NUM
ftr-334	295	2	]	]	PUNCT
ftr-334	295	3	529	529	NUM
ftr-334	295	4	florida	florida	PROPN
ftr-334	295	5	tax	tax	NOUN
ftr-334	295	6	review	review	NOUN
ftr-334	295	7	rulemaking	rulemaking	NOUN
ftr-334	295	8	functions	function	NOUN
ftr-334	295	9	at	at	ADP
ftr-334	295	10	any	any	DET
ftr-334	295	11	rate	rate	NOUN
ftr-334	295	12	.	.	PUNCT
ftr-334	296	1	part	part	NOUN
ftr-334	296	2	ii	ii	PROPN
ftr-334	296	3	of	of	ADP
ftr-334	296	4	this	this	DET
ftr-334	296	5	article	article	NOUN
ftr-334	296	6	briefly	briefly	ADV
ftr-334	296	7	introduces	introduce	VERB
ftr-334	296	8	the	the	DET
ftr-334	296	9	context	context	NOUN
ftr-334	296	10	in	in	ADP
ftr-334	296	11	which	which	PRON
ftr-334	296	12	the	the	DET
ftr-334	296	13	irs	irs	PROPN
ftr-334	296	14	conducts	conduct	VERB
ftr-334	296	15	its	its	PRON
ftr-334	296	16	rulemaking	rulemake	VERB
ftr-334	296	17	activities	activity	NOUN
ftr-334	296	18	.	.	PUNCT
ftr-334	297	1	part	part	NOUN
ftr-334	297	2	iii	iii	PROPN
ftr-334	297	3	discusses	discuss	VERB
ftr-334	297	4	the	the	DET
ftr-334	297	5	apa	apa	PROPN
ftr-334	297	6	notice	notice	PROPN
ftr-334	297	7	-	-	PUNCT
ftr-334	297	8	and	and	CCONJ
ftr-334	297	9	-	-	PUNCT
ftr-334	297	10	comment	comment	NOUN
ftr-334	297	11	regime	regime	NOUN
ftr-334	297	12	generally	generally	ADV
ftr-334	297	13	,	,	PUNCT
ftr-334	297	14	and	and	CCONJ
ftr-334	297	15	more	more	ADV
ftr-334	297	16	specifically	specifically	ADV
ftr-334	297	17	focuses	focus	VERB
ftr-334	297	18	on	on	ADP
ftr-334	297	19	the	the	DET
ftr-334	297	20	treasury	treasury	NOUN
ftr-334	297	21	and	and	CCONJ
ftr-334	297	22	the	the	DET
ftr-334	297	23	irs	irs	PROPN
ftr-334	297	24	's	's	PART
ftr-334	297	25	rulemaking	rulemaking	NOUN
ftr-334	297	26	practices	practice	NOUN
ftr-334	297	27	.	.	PUNCT
ftr-334	298	1	while	while	SCONJ
ftr-334	298	2	other	other	ADJ
ftr-334	298	3	scholars	scholar	NOUN
ftr-334	298	4	have	have	AUX
ftr-334	298	5	taken	take	VERB
ftr-334	298	6	direct	direct	ADJ
ftr-334	298	7	aim	aim	NOUN
ftr-334	298	8	at	at	ADP
ftr-334	298	9	the	the	DET
ftr-334	298	10	shaky	shaky	ADJ
ftr-334	298	11	legal	legal	ADJ
ftr-334	298	12	pedigree	pedigree	NOUN
ftr-334	298	13	of	of	ADP
ftr-334	298	14	the	the	DET
ftr-334	298	15	irs	irs	PROPN
ftr-334	298	16	's	's	PART
ftr-334	298	17	"	"	PUNCT
ftr-334	298	18	taxexceptional	taxexceptional	ADJ
ftr-334	298	19	"	"	PUNCT
ftr-334	298	20	approach	approach	NOUN
ftr-334	298	21	to	to	ADP
ftr-334	298	22	the	the	DET
ftr-334	298	23	notice	notice	NOUN
ftr-334	298	24	-	-	PUNCT
ftr-334	298	25	and	and	CCONJ
ftr-334	298	26	-	-	PUNCT
ftr-334	298	27	comment	comment	NOUN
ftr-334	298	28	regime,44	regime,44	NOUN
ftr-334	298	29	commentators	commentator	NOUN
ftr-334	298	30	generally	generally	ADV
ftr-334	298	31	have	have	AUX
ftr-334	298	32	overlooked	overlook	VERB
ftr-334	298	33	the	the	DET
ftr-334	298	34	problems	problem	NOUN
ftr-334	298	35	associated	associate	VERB
ftr-334	298	36	with	with	ADP
ftr-334	298	37	lower	low	ADJ
ftr-334	298	38	-	-	PUNCT
ftr-334	298	39	income	income	NOUN
ftr-334	298	40	taxpayers	taxpayer	NOUN
ftr-334	298	41	'	'	PART
ftr-334	298	42	lack	lack	NOUN
ftr-334	298	43	of	of	ADP
ftr-334	298	44	voice	voice	NOUN
ftr-334	298	45	in	in	ADP
ftr-334	298	46	the	the	DET
ftr-334	298	47	rulemaking	rulemaking	NOUN
ftr-334	298	48	process	process	NOUN
ftr-334	298	49	.	.	PUNCT
ftr-334	299	1	to	to	PART
ftr-334	299	2	remedy	remedy	VERB
ftr-334	299	3	that	that	DET
ftr-334	299	4	shortfall	shortfall	NOUN
ftr-334	299	5	,	,	PUNCT
ftr-334	299	6	in	in	ADP
ftr-334	299	7	part	part	NOUN
ftr-334	299	8	iv	iv	NOUN
ftr-334	299	9	of	of	ADP
ftr-334	299	10	this	this	DET
ftr-334	299	11	article	article	NOUN
ftr-334	299	12	,	,	PUNCT
ftr-334	299	13	i	i	PRON
ftr-334	299	14	call	call	VERB
ftr-334	299	15	for	for	ADP
ftr-334	299	16	changes	change	NOUN
ftr-334	299	17	in	in	ADP
ftr-334	299	18	agency	agency	NOUN
ftr-334	299	19	conduct	conduct	NOUN
ftr-334	299	20	to	to	PART
ftr-334	299	21	encourage	encourage	VERB
ftr-334	299	22	public	public	ADJ
ftr-334	299	23	participation	participation	NOUN
ftr-334	299	24	in	in	ADP
ftr-334	299	25	formulating	formulate	VERB
ftr-334	299	26	rules	rule	NOUN
ftr-334	299	27	.	.	PUNCT
ftr-334	300	1	finally	finally	ADV
ftr-334	300	2	,	,	PUNCT
ftr-334	300	3	in	in	ADP
ftr-334	300	4	part	part	NOUN
ftr-334	300	5	v	v	NOUN
ftr-334	300	6	,	,	PUNCT
ftr-334	300	7	i	i	PRON
ftr-334	300	8	build	build	VERB
ftr-334	300	9	upon	upon	SCONJ
ftr-334	300	10	a	a	DET
ftr-334	300	11	model	model	NOUN
ftr-334	300	12	proposed	propose	VERB
ftr-334	300	13	by	by	ADP
ftr-334	300	14	administrative	administrative	ADJ
ftr-334	300	15	law	law	NOUN
ftr-334	300	16	scholars	scholar	NOUN
ftr-334	300	17	who	who	PRON
ftr-334	300	18	have	have	AUX
ftr-334	300	19	suggested	suggest	VERB
ftr-334	300	20	legislative	legislative	ADJ
ftr-334	300	21	reform	reform	NOUN
ftr-334	300	22	to	to	ADP
ftr-334	300	23	the	the	DET
ftr-334	300	24	apa	apa	PROPN
ftr-334	300	25	and	and	CCONJ
ftr-334	300	26	in	in	ADP
ftr-334	300	27	agency	agency	NOUN
ftr-334	300	28	practice	practice	NOUN
ftr-334	300	29	to	to	PART
ftr-334	300	30	place	place	VERB
ftr-334	300	31	greater	great	ADJ
ftr-334	300	32	responsibility	responsibility	NOUN
ftr-334	300	33	on	on	ADP
ftr-334	300	34	administrative	administrative	ADJ
ftr-334	300	35	agencies	agency	NOUN
ftr-334	300	36	to	to	PART
ftr-334	300	37	gather	gather	VERB
ftr-334	300	38	input	input	NOUN
ftr-334	300	39	from	from	ADP
ftr-334	300	40	regulated	regulated	ADJ
ftr-334	300	41	parties.45	parties.45	NOUN
ftr-334	300	42	i	i	PRON
ftr-334	300	43	argue	argue	VERB
ftr-334	300	44	that	that	SCONJ
ftr-334	300	45	the	the	DET
ftr-334	300	46	irs	irs	PROPN
ftr-334	300	47	,	,	PUNCT
ftr-334	300	48	when	when	SCONJ
ftr-334	300	49	confronted	confront	VERB
ftr-334	300	50	with	with	ADP
ftr-334	300	51	the	the	DET
ftr-334	300	52	need	need	NOUN
ftr-334	300	53	to	to	PART
ftr-334	300	54	formulate	formulate	VERB
ftr-334	300	55	rules	rule	NOUN
ftr-334	300	56	that	that	PRON
ftr-334	300	57	are	be	AUX
ftr-334	300	58	likely	likely	ADJ
ftr-334	300	59	to	to	PART
ftr-334	300	60	impact	impact	VERB
ftr-334	300	61	the	the	DET
ftr-334	300	62	lives	life	NOUN
ftr-334	300	63	of	of	ADP
ftr-334	300	64	disadvantaged	disadvantaged	ADJ
ftr-334	300	65	or	or	CCONJ
ftr-334	300	66	low	low	ADJ
ftr-334	300	67	-	-	PUNCT
ftr-334	300	68	income	income	NOUN
ftr-334	300	69	taxpayers	taxpayer	NOUN
ftr-334	300	70	,	,	PUNCT
ftr-334	300	71	should	should	AUX
ftr-334	300	72	,	,	PUNCT
ftr-334	300	73	to	to	ADP
ftr-334	300	74	the	the	DET
ftr-334	300	75	extent	extent	NOUN
ftr-334	300	76	feasible	feasible	ADJ
ftr-334	300	77	,	,	PUNCT
ftr-334	300	78	affirmatively	affirmatively	ADV
ftr-334	300	79	seek	seek	VERB
ftr-334	300	80	out	out	ADP
ftr-334	300	81	the	the	DET
ftr-334	300	82	input	input	NOUN
ftr-334	300	83	of	of	ADP
ftr-334	300	84	taxpayers	taxpayer	NOUN
ftr-334	300	85	,	,	PUNCT
ftr-334	300	86	consumer	consumer	NOUN
ftr-334	300	87	groups	group	NOUN
ftr-334	300	88	,	,	PUNCT
ftr-334	300	89	and	and	CCONJ
ftr-334	300	90	other	other	ADJ
ftr-334	300	91	experts	expert	NOUN
ftr-334	300	92	that	that	PRON
ftr-334	300	93	would	would	AUX
ftr-334	300	94	allow	allow	VERB
ftr-334	300	95	the	the	DET
ftr-334	300	96	irs	irs	PROPN
ftr-334	300	97	to	to	PART
ftr-334	300	98	harness	harness	VERB
ftr-334	300	99	the	the	DET
ftr-334	300	100	collective	collective	ADJ
ftr-334	300	101	wisdom	wisdom	NOUN
ftr-334	300	102	of	of	ADP
ftr-334	300	103	its	its	PRON
ftr-334	300	104	increasingly	increasingly	ADV
ftr-334	300	105	diverse	diverse	ADJ
ftr-334	300	106	constituency	constituency	NOUN
ftr-334	300	107	.	.	PUNCT
ftr-334	301	1	i	i	PRON
ftr-334	301	2	suggest	suggest	VERB
ftr-334	301	3	broader	broad	ADJ
ftr-334	301	4	agency	agency	NOUN
ftr-334	301	5	initiatives	initiative	NOUN
ftr-334	301	6	in	in	ADP
ftr-334	301	7	seeking	seek	VERB
ftr-334	301	8	views	view	NOUN
ftr-334	301	9	of	of	ADP
ftr-334	301	10	those	those	PRON
ftr-334	301	11	regulated	regulate	VERB
ftr-334	301	12	,	,	PUNCT
ftr-334	301	13	including	include	VERB
ftr-334	301	14	the	the	DET
ftr-334	301	15	use	use	NOUN
ftr-334	301	16	of	of	ADP
ftr-334	301	17	social	social	ADJ
ftr-334	301	18	networks	network	NOUN
ftr-334	301	19	,	,	PUNCT
ftr-334	301	20	and	and	CCONJ
ftr-334	301	21	outreach	outreach	NOUN
ftr-334	301	22	to	to	ADP
ftr-334	301	23	nontraditional	nontraditional	ADJ
ftr-334	301	24	groups	group	NOUN
ftr-334	301	25	affected	affect	VERB
ftr-334	301	26	by	by	ADP
ftr-334	301	27	irs	irs	PROPN
ftr-334	301	28	actions	action	NOUN
ftr-334	301	29	.	.	PUNCT
ftr-334	302	1	in	in	ADP
ftr-334	302	2	addition	addition	NOUN
ftr-334	302	3	,	,	PUNCT
ftr-334	302	4	i	i	PRON
ftr-334	302	5	argue	argue	VERB
ftr-334	302	6	for	for	ADP
ftr-334	302	7	a	a	DET
ftr-334	302	8	greater	great	ADJ
ftr-334	302	9	willingness	willingness	NOUN
ftr-334	302	10	of	of	ADP
ftr-334	302	11	the	the	DET
ftr-334	302	12	irs	irs	PROPN
ftr-334	302	13	to	to	PART
ftr-334	302	14	put	put	VERB
ftr-334	302	15	its	its	PRON
ftr-334	302	16	rules	rule	NOUN
ftr-334	302	17	through	through	ADP
ftr-334	302	18	traditional	traditional	ADJ
ftr-334	302	19	apa	apa	PROPN
ftr-334	302	20	notice	notice	PROPN
ftr-334	302	21	-	-	PUNCT
ftr-334	302	22	and	and	CCONJ
ftr-334	302	23	-	-	PUNCT
ftr-334	302	24	comment	comment	NOUN
ftr-334	302	25	rulemaking	rulemaking	NOUN
ftr-334	302	26	.	.	PUNCT
ftr-334	303	1	when	when	SCONJ
ftr-334	303	2	its	its	PRON
ftr-334	303	3	guidance	guidance	NOUN
ftr-334	303	4	relates	relate	VERB
ftr-334	303	5	to	to	ADP
ftr-334	303	6	disadvantaged	disadvantaged	ADJ
ftr-334	303	7	or	or	CCONJ
ftr-334	303	8	lower	low	ADJ
ftr-334	303	9	-	-	PUNCT
ftr-334	303	10	income	income	NOUN
ftr-334	303	11	taxpayers	taxpayer	NOUN
ftr-334	303	12	,	,	PUNCT
ftr-334	303	13	however	however	ADV
ftr-334	303	14	,	,	PUNCT
ftr-334	303	15	barriers	barrier	NOUN
ftr-334	303	16	exist	exist	VERB
ftr-334	303	17	that	that	DET
ftr-334	303	18	limit	limit	NOUN
ftr-334	303	19	or	or	CCONJ
ftr-334	303	20	prevent	prevent	VERB
ftr-334	303	21	meaningful	meaningful	ADJ
ftr-334	303	22	involvement	involvement	NOUN
ftr-334	303	23	,	,	PUNCT
ftr-334	303	24	making	make	VERB
ftr-334	303	25	traditional	traditional	ADJ
ftr-334	303	26	notice	notice	NOUN
ftr-334	303	27	-	-	PUNCT
ftr-334	303	28	and	and	CCONJ
ftr-334	303	29	-	-	PUNCT
ftr-334	303	30	comment	comment	NOUN
ftr-334	303	31	rulemaking	rulemaking	NOUN
ftr-334	303	32	insufficient	insufficient	NOUN
ftr-334	303	33	.	.	PUNCT
ftr-334	304	1	i	i	PRON
ftr-334	304	2	therefore	therefore	ADV
ftr-334	304	3	argue	argue	VERB
ftr-334	304	4	that	that	SCONJ
ftr-334	304	5	the	the	DET
ftr-334	304	6	irs	irs	PROPN
ftr-334	304	7	should	should	AUX
ftr-334	304	8	foster	foster	VERB
ftr-334	304	9	a	a	DET
ftr-334	304	10	collaborative	collaborative	ADJ
ftr-334	304	11	44	44	NUM
ftr-334	304	12	.	.	PUNCT
ftr-334	305	1	to	to	PART
ftr-334	305	2	be	be	AUX
ftr-334	305	3	sure	sure	ADJ
ftr-334	305	4	,	,	PUNCT
ftr-334	305	5	long	long	ADV
ftr-334	305	6	-	-	PUNCT
ftr-334	305	7	standing	stand	VERB
ftr-334	305	8	and	and	CCONJ
ftr-334	305	9	persuasive	persuasive	ADJ
ftr-334	305	10	arguments	argument	NOUN
ftr-334	305	11	exist	exist	VERB
ftr-334	305	12	to	to	PART
ftr-334	305	13	treat	treat	VERB
ftr-334	305	14	administrative	administrative	ADJ
ftr-334	305	15	law	law	NOUN
ftr-334	305	16	differently	differently	ADV
ftr-334	305	17	as	as	SCONJ
ftr-334	305	18	it	it	PRON
ftr-334	305	19	applies	apply	VERB
ftr-334	305	20	to	to	ADP
ftr-334	305	21	the	the	DET
ftr-334	305	22	treasury	treasury	NOUN
ftr-334	305	23	and	and	CCONJ
ftr-334	305	24	the	the	DET
ftr-334	305	25	irs	irs	PROPN
ftr-334	305	26	,	,	PUNCT
ftr-334	305	27	given	give	VERB
ftr-334	305	28	the	the	DET
ftr-334	305	29	overwhelming	overwhelming	ADJ
ftr-334	305	30	importance	importance	NOUN
ftr-334	305	31	of	of	ADP
ftr-334	305	32	revenue	revenue	NOUN
ftr-334	305	33	collection	collection	NOUN
ftr-334	305	34	to	to	ADP
ftr-334	305	35	the	the	DET
ftr-334	305	36	overall	overall	ADJ
ftr-334	305	37	functioning	functioning	NOUN
ftr-334	305	38	of	of	ADP
ftr-334	305	39	an	an	DET
ftr-334	305	40	effective	effective	ADJ
ftr-334	305	41	government	government	NOUN
ftr-334	305	42	.	.	PUNCT
ftr-334	306	1	see	see	VERB
ftr-334	306	2	,	,	PUNCT
ftr-334	306	3	e.g.	e.g.	ADV
ftr-334	306	4	,	,	PUNCT
ftr-334	306	5	paul	paul	PROPN
ftr-334	306	6	l.	l.	PROPN
ftr-334	306	7	caron	caron	PROPN
ftr-334	306	8	,	,	PUNCT
ftr-334	306	9	tax	tax	NOUN
ftr-334	306	10	myopia	myopia	NOUN
ftr-334	306	11	,	,	PUNCT
ftr-334	306	12	or	or	CCONJ
ftr-334	306	13	mamas	mama	NOUN
ftr-334	306	14	do	do	AUX
ftr-334	306	15	n't	not	PART
ftr-334	306	16	let	let	VERB
ftr-334	306	17	your	your	PRON
ftr-334	306	18	babies	baby	NOUN
ftr-334	306	19	grow	grow	VERB
ftr-334	306	20	up	up	ADP
ftr-334	306	21	to	to	PART
ftr-334	306	22	be	be	AUX
ftr-334	306	23	tax	tax	NOUN
ftr-334	306	24	lawyers	lawyer	NOUN
ftr-334	306	25	,	,	PUNCT
ftr-334	306	26	13	13	NUM
ftr-334	306	27	va	va	NOUN
ftr-334	306	28	.	.	PUNCT
ftr-334	307	1	tax	tax	PROPN
ftr-334	307	2	rev	rev	PROPN
ftr-334	307	3	.	.	PROPN
ftr-334	307	4	517	517	NUM
ftr-334	307	5	,	,	PUNCT
ftr-334	307	6	53	53	NUM
ftr-334	307	7	1	1	NUM
ftr-334	307	8	-	-	SYM
ftr-334	307	9	33	33	NUM
ftr-334	307	10	(	(	PUNCT
ftr-334	307	11	1994	1994	NUM
ftr-334	307	12	)	)	PUNCT
ftr-334	308	1	[	[	X
ftr-334	308	2	hereinafter	hereinafter	NOUN
ftr-334	308	3	caron	caron	PROPN
ftr-334	308	4	,	,	PUNCT
ftr-334	308	5	tax	tax	NOUN
ftr-334	308	6	myopia	myopia	NOUN
ftr-334	308	7	]	]	PUNCT
ftr-334	308	8	(	(	PUNCT
ftr-334	308	9	discussing	discuss	VERB
ftr-334	308	10	reasons	reason	NOUN
ftr-334	308	11	for	for	ADP
ftr-334	308	12	differential	differential	ADJ
ftr-334	308	13	treatment	treatment	NOUN
ftr-334	308	14	of	of	ADP
ftr-334	308	15	tax	tax	NOUN
ftr-334	308	16	law	law	NOUN
ftr-334	308	17	as	as	ADP
ftr-334	308	18	compared	compare	VERB
ftr-334	308	19	to	to	ADP
ftr-334	308	20	administrative	administrative	ADJ
ftr-334	308	21	law	law	NOUN
ftr-334	308	22	generally	generally	ADV
ftr-334	308	23	)	)	PUNCT
ftr-334	308	24	;	;	PUNCT
ftr-334	308	25	hickman	hickman	PROPN
ftr-334	308	26	,	,	PUNCT
ftr-334	308	27	the	the	DET
ftr-334	308	28	need	need	NOUN
ftr-334	308	29	for	for	ADP
ftr-334	308	30	mead	mead	NOUN
ftr-334	308	31	,	,	PUNCT
ftr-334	308	32	supra	supra	PROPN
ftr-334	308	33	note	note	NOUN
ftr-334	308	34	30	30	NUM
ftr-334	308	35	,	,	PUNCT
ftr-334	308	36	at	at	ADP
ftr-334	308	37	1541	1541	NUM
ftr-334	308	38	(	(	PUNCT
ftr-334	308	39	discussing	discuss	VERB
ftr-334	308	40	arguments	argument	NOUN
ftr-334	308	41	in	in	ADP
ftr-334	308	42	favor	favor	NOUN
ftr-334	308	43	of	of	ADP
ftr-334	308	44	tax	tax	NOUN
ftr-334	308	45	exceptionalism	exceptionalism	NOUN
ftr-334	308	46	)	)	PUNCT
ftr-334	308	47	.	.	PUNCT
ftr-334	309	1	considering	consider	VERB
ftr-334	309	2	the	the	DET
ftr-334	309	3	increasing	increase	VERB
ftr-334	309	4	attention	attention	NOUN
ftr-334	309	5	given	give	VERB
ftr-334	309	6	to	to	ADP
ftr-334	309	7	administrative	administrative	ADJ
ftr-334	309	8	law	law	NOUN
ftr-334	309	9	concepts	concept	NOUN
ftr-334	309	10	in	in	ADP
ftr-334	309	11	the	the	DET
ftr-334	309	12	tax	tax	NOUN
ftr-334	309	13	realm	realm	NOUN
ftr-334	309	14	,	,	PUNCT
ftr-334	309	15	however	however	ADV
ftr-334	309	16	,	,	PUNCT
ftr-334	309	17	the	the	DET
ftr-334	309	18	burden	burden	NOUN
ftr-334	309	19	is	be	AUX
ftr-334	309	20	likely	likely	ADJ
ftr-334	309	21	to	to	PART
ftr-334	309	22	fall	fall	VERB
ftr-334	309	23	on	on	ADP
ftr-334	309	24	proponents	proponent	NOUN
ftr-334	309	25	of	of	ADP
ftr-334	309	26	the	the	DET
ftr-334	309	27	exceptionalist	exceptionalist	ADJ
ftr-334	309	28	argument	argument	NOUN
ftr-334	309	29	to	to	PART
ftr-334	309	30	demonstrate	demonstrate	VERB
ftr-334	309	31	that	that	SCONJ
ftr-334	309	32	the	the	DET
ftr-334	309	33	treasury	treasury	NOUN
ftr-334	309	34	and	and	CCONJ
ftr-334	309	35	the	the	DET
ftr-334	309	36	irs	irs	PROPN
ftr-334	309	37	should	should	AUX
ftr-334	309	38	remain	remain	AUX
ftr-334	309	39	excepted	except	VERB
ftr-334	309	40	from	from	ADP
ftr-334	309	41	general	general	ADJ
ftr-334	309	42	administrative	administrative	ADJ
ftr-334	309	43	concepts	concept	NOUN
ftr-334	309	44	.	.	PUNCT
ftr-334	310	1	45	45	NUM
ftr-334	310	2	.	.	PUNCT
ftr-334	311	1	see	see	VERB
ftr-334	311	2	stephen	stephen	PROPN
ftr-334	311	3	m.	m.	PROPN
ftr-334	311	4	johnson	johnson	PROPN
ftr-334	311	5	,	,	PUNCT
ftr-334	311	6	good	good	ADJ
ftr-334	311	7	guidance	guidance	NOUN
ftr-334	311	8	,	,	PUNCT
ftr-334	311	9	good	good	ADJ
ftr-334	311	10	griefi	griefi	NOUN
ftr-334	311	11	,	,	PUNCT
ftr-334	311	12	72	72	NUM
ftr-334	311	13	mo	mo	NOUN
ftr-334	311	14	.	.	PROPN
ftr-334	311	15	l.	l.	PROPN
ftr-334	311	16	rev	rev	PROPN
ftr-334	311	17	.	.	PROPN
ftr-334	311	18	695	695	NUM
ftr-334	311	19	(	(	PUNCT
ftr-334	311	20	2007	2007	NUM
ftr-334	311	21	)	)	PUNCT
ftr-334	312	1	[	[	X
ftr-334	312	2	hereinafter	hereinafter	NOUN
ftr-334	312	3	johnson	johnson	PROPN
ftr-334	312	4	,	,	PUNCT
ftr-334	312	5	good	good	ADJ
ftr-334	312	6	guidance	guidance	NOUN
ftr-334	312	7	]	]	X
ftr-334	312	8	(	(	PUNCT
ftr-334	312	9	proposing	propose	VERB
ftr-334	312	10	an	an	DET
ftr-334	312	11	amendment	amendment	NOUN
ftr-334	312	12	to	to	ADP
ftr-334	312	13	the	the	DET
ftr-334	312	14	apa	apa	PROPN
ftr-334	312	15	in	in	ADP
ftr-334	312	16	order	order	NOUN
ftr-334	312	17	to	to	PART
ftr-334	312	18	incentivize	incentivize	VERB
ftr-334	312	19	greater	great	ADJ
ftr-334	312	20	public	public	ADJ
ftr-334	312	21	participation	participation	NOUN
ftr-334	312	22	in	in	ADP
ftr-334	312	23	agency	agency	NOUN
ftr-334	312	24	rulemaking	rulemaking	NOUN
ftr-334	312	25	)	)	PUNCT
ftr-334	312	26	.	.	PUNCT
ftr-334	313	1	[	[	X
ftr-334	313	2	vol	vol	NOUN
ftr-334	313	3	.	.	PUNCT
ftr-334	314	1	12:7530	12:7530	NUM
ftr-334	314	2	paradigm	paradigm	NOUN
ftr-334	314	3	for	for	ADP
ftr-334	314	4	irs	irs	PROPN
ftr-334	314	5	guidance	guidance	NOUN
ftr-334	314	6	relationship	relationship	NOUN
ftr-334	314	7	between	between	ADP
ftr-334	314	8	itself	itself	PRON
ftr-334	314	9	and	and	CCONJ
ftr-334	314	10	those	those	PRON
ftr-334	314	11	whom	whom	PRON
ftr-334	314	12	it	it	PRON
ftr-334	314	13	regulates,46	regulates,46	VERB
ftr-334	314	14	especially	especially	ADV
ftr-334	314	15	those	those	PRON
ftr-334	314	16	who	who	PRON
ftr-334	314	17	may	may	AUX
ftr-334	314	18	be	be	AUX
ftr-334	314	19	at	at	ADP
ftr-334	314	20	the	the	DET
ftr-334	314	21	margins	margin	NOUN
ftr-334	314	22	of	of	ADP
ftr-334	314	23	society	society	NOUN
ftr-334	314	24	.	.	PUNCT
ftr-334	315	1	h.	h.	PROPN
ftr-334	315	2	irs	irs	PROPN
ftr-334	315	3	:	:	PUNCT
ftr-334	315	4	more	more	ADJ
ftr-334	315	5	than	than	ADP
ftr-334	315	6	revenue	revenue	NOUN
ftr-334	315	7	collection	collection	NOUN
ftr-334	315	8	this	this	DET
ftr-334	315	9	article	article	NOUN
ftr-334	315	10	proceeds	proceed	VERB
ftr-334	315	11	with	with	ADP
ftr-334	315	12	an	an	DET
ftr-334	315	13	awareness	awareness	NOUN
ftr-334	315	14	that	that	PRON
ftr-334	315	15	the	the	DET
ftr-334	315	16	irs	irs	PROPN
ftr-334	315	17	is	be	AUX
ftr-334	315	18	an	an	DET
ftr-334	315	19	agency	agency	NOUN
ftr-334	315	20	that	that	PRON
ftr-334	315	21	is	be	AUX
ftr-334	315	22	central	central	ADJ
ftr-334	315	23	to	to	ADP
ftr-334	315	24	the	the	DET
ftr-334	315	25	federal	federal	ADJ
ftr-334	315	26	government	government	NOUN
ftr-334	315	27	.	.	PUNCT
ftr-334	316	1	revenue	revenue	NOUN
ftr-334	316	2	collection	collection	NOUN
ftr-334	316	3	is	be	AUX
ftr-334	316	4	the	the	DET
ftr-334	316	5	principal	principal	ADJ
ftr-334	316	6	goal	goal	NOUN
ftr-334	316	7	of	of	ADP
ftr-334	316	8	the	the	DET
ftr-334	316	9	irs	irs	PROPN
ftr-334	316	10	,	,	PUNCT
ftr-334	316	11	and	and	CCONJ
ftr-334	316	12	policies	policy	NOUN
ftr-334	316	13	that	that	PRON
ftr-334	316	14	impede	impede	VERB
ftr-334	316	15	or	or	CCONJ
ftr-334	316	16	dilute	dilute	VERB
ftr-334	316	17	the	the	DET
ftr-334	316	18	ability	ability	NOUN
ftr-334	316	19	to	to	PART
ftr-334	316	20	perform	perform	VERB
ftr-334	316	21	that	that	DET
ftr-334	316	22	function	function	NOUN
ftr-334	316	23	carry	carry	VERB
ftr-334	316	24	grave	grave	ADJ
ftr-334	316	25	risks	risk	NOUN
ftr-334	316	26	to	to	ADP
ftr-334	316	27	society	society	NOUN
ftr-334	316	28	as	as	ADP
ftr-334	316	29	a	a	DET
ftr-334	316	30	whole.4	whole.4	NOUN
ftr-334	316	31	7	7	NUM
ftr-334	316	32	the	the	DET
ftr-334	316	33	irs	irs	PROPN
ftr-334	316	34	mission	mission	NOUN
ftr-334	316	35	statement	statement	NOUN
ftr-334	316	36	does	do	AUX
ftr-334	316	37	not	not	PART
ftr-334	316	38	specifically	specifically	ADV
ftr-334	316	39	consider	consider	VERB
ftr-334	316	40	the	the	DET
ftr-334	316	41	irs	irs	PROPN
ftr-334	316	42	's	's	PART
ftr-334	316	43	role	role	NOUN
ftr-334	316	44	as	as	ADP
ftr-334	316	45	a	a	DET
ftr-334	316	46	provider	provider	NOUN
ftr-334	316	47	of	of	ADP
ftr-334	316	48	benefits	benefit	NOUN
ftr-334	316	49	.	.	PUNCT
ftr-334	317	1	48	48	NUM
ftr-334	317	2	in	in	ADP
ftr-334	317	3	addition	addition	NOUN
ftr-334	317	4	to	to	ADP
ftr-334	317	5	bringing	bring	VERB
ftr-334	317	6	in	in	ADP
ftr-334	317	7	$	$	SYM
ftr-334	317	8	2.3	2.3	NUM
ftr-334	317	9	trillion	trillion	NUM
ftr-334	317	10	in	in	ADP
ftr-334	317	11	revenues	revenue	NOUN
ftr-334	317	12	,	,	PUNCT
ftr-334	317	13	49	49	NUM
ftr-334	317	14	the	the	DET
ftr-334	317	15	irs	irs	PROPN
ftr-334	317	16	faces	face	VERB
ftr-334	317	17	many	many	ADJ
ftr-334	317	18	challenges	challenge	NOUN
ftr-334	317	19	and	and	CCONJ
ftr-334	317	20	delivers	deliver	VERB
ftr-334	317	21	a	a	DET
ftr-334	317	22	wide	wide	ADJ
ftr-334	317	23	range	range	NOUN
ftr-334	317	24	of	of	ADP
ftr-334	317	25	benefits	benefit	NOUN
ftr-334	317	26	that	that	PRON
ftr-334	317	27	have	have	VERB
ftr-334	317	28	little	little	ADJ
ftr-334	317	29	to	to	PART
ftr-334	317	30	do	do	VERB
ftr-334	317	31	with	with	ADP
ftr-334	317	32	its	its	PRON
ftr-334	317	33	core	core	NOUN
ftr-334	317	34	function	function	NOUN
ftr-334	317	35	of	of	ADP
ftr-334	317	36	collecting	collect	VERB
ftr-334	317	37	taxes.o	taxes.o	NOUN
ftr-334	317	38	under	under	ADP
ftr-334	317	39	increasing	increase	VERB
ftr-334	317	40	pressure	pressure	NOUN
ftr-334	317	41	to	to	PART
ftr-334	317	42	deliver	deliver	VERB
ftr-334	317	43	a	a	DET
ftr-334	317	44	46	46	NUM
ftr-334	317	45	.	.	PUNCT
ftr-334	318	1	the	the	DET
ftr-334	318	2	collaborative	collaborative	ADJ
ftr-334	318	3	approach	approach	NOUN
ftr-334	318	4	in	in	ADP
ftr-334	318	5	rulemaking	rulemaking	NOUN
ftr-334	318	6	may	may	AUX
ftr-334	318	7	also	also	ADV
ftr-334	318	8	encourage	encourage	VERB
ftr-334	318	9	greater	great	ADJ
ftr-334	318	10	cooperation	cooperation	NOUN
ftr-334	318	11	and	and	CCONJ
ftr-334	318	12	compliance	compliance	NOUN
ftr-334	318	13	generally	generally	ADV
ftr-334	318	14	.	.	PUNCT
ftr-334	319	1	scholars	scholar	NOUN
ftr-334	319	2	have	have	AUX
ftr-334	319	3	increasingly	increasingly	ADV
ftr-334	319	4	considered	consider	VERB
ftr-334	319	5	that	that	SCONJ
ftr-334	319	6	governments	government	NOUN
ftr-334	319	7	and	and	CCONJ
ftr-334	319	8	agencies	agency	NOUN
ftr-334	319	9	in	in	ADP
ftr-334	319	10	particular	particular	ADJ
ftr-334	319	11	can	can	AUX
ftr-334	319	12	promote	promote	VERB
ftr-334	319	13	compliance	compliance	NOUN
ftr-334	319	14	through	through	ADP
ftr-334	319	15	a	a	DET
ftr-334	319	16	more	more	ADV
ftr-334	319	17	robust	robust	ADJ
ftr-334	319	18	engagement	engagement	NOUN
ftr-334	319	19	with	with	ADP
ftr-334	319	20	regulates	regulate	NOUN
ftr-334	319	21	,	,	PUNCT
ftr-334	319	22	rather	rather	ADV
ftr-334	319	23	than	than	ADP
ftr-334	319	24	relying	rely	VERB
ftr-334	319	25	solely	solely	ADV
ftr-334	319	26	on	on	ADP
ftr-334	319	27	command	command	NOUN
ftr-334	319	28	and	and	CCONJ
ftr-334	319	29	control	control	NOUN
ftr-334	319	30	and	and	CCONJ
ftr-334	319	31	sanction	sanction	NOUN
ftr-334	319	32	-	-	PUNCT
ftr-334	319	33	based	base	VERB
ftr-334	319	34	policies	policy	NOUN
ftr-334	319	35	.	.	PUNCT
ftr-334	320	1	see	see	VERB
ftr-334	320	2	valerie	valerie	PROPN
ftr-334	320	3	braithwaite	braithwaite	PROPN
ftr-334	320	4	,	,	PUNCT
ftr-334	320	5	responsive	responsive	ADJ
ftr-334	320	6	regulation	regulation	NOUN
ftr-334	320	7	and	and	CCONJ
ftr-334	320	8	taxation	taxation	NOUN
ftr-334	320	9	:	:	PUNCT
ftr-334	320	10	introduction	introduction	NOUN
ftr-334	320	11	,	,	PUNCT
ftr-334	320	12	29	29	NUM
ftr-334	320	13	law	law	NOUN
ftr-334	320	14	&	&	CCONJ
ftr-334	320	15	pol'y	pol'y	NOUN
ftr-334	320	16	3	3	NUM
ftr-334	320	17	,	,	PUNCT
ftr-334	320	18	4	4	NUM
ftr-334	320	19	(	(	PUNCT
ftr-334	320	20	2007	2007	NUM
ftr-334	320	21	)	)	PUNCT
ftr-334	320	22	(	(	PUNCT
ftr-334	320	23	responsive	responsive	ADJ
ftr-334	320	24	regulation	regulation	NOUN
ftr-334	320	25	sets	set	VERB
ftr-334	320	26	forth	forth	ADP
ftr-334	320	27	a	a	DET
ftr-334	320	28	regulatory	regulatory	ADJ
ftr-334	320	29	pyramid	pyramid	NOUN
ftr-334	320	30	with	with	ADP
ftr-334	320	31	a	a	DET
ftr-334	320	32	"	"	PUNCT
ftr-334	320	33	series	series	NOUN
ftr-334	320	34	of	of	ADP
ftr-334	320	35	options	option	NOUN
ftr-334	320	36	that	that	PRON
ftr-334	320	37	a	a	DET
ftr-334	320	38	tax	tax	NOUN
ftr-334	320	39	authority	authority	NOUN
ftr-334	320	40	might	might	AUX
ftr-334	320	41	use	use	VERB
ftr-334	320	42	to	to	PART
ftr-334	320	43	win	win	VERB
ftr-334	320	44	compliance	compliance	NOUN
ftr-334	320	45	,	,	PUNCT
ftr-334	320	46	sequenced	sequence	VERB
ftr-334	320	47	from	from	ADP
ftr-334	320	48	the	the	DET
ftr-334	320	49	least	least	ADV
ftr-334	320	50	intrusive	intrusive	ADJ
ftr-334	320	51	at	at	ADP
ftr-334	320	52	the	the	DET
ftr-334	320	53	bottom	bottom	NOUN
ftr-334	320	54	to	to	ADP
ftr-334	320	55	the	the	DET
ftr-334	320	56	most	most	ADV
ftr-334	320	57	intrusive	intrusive	ADJ
ftr-334	320	58	at	at	ADP
ftr-334	320	59	the	the	DET
ftr-334	320	60	top	top	NOUN
ftr-334	320	61	.	.	PUNCT
ftr-334	320	62	"	"	PUNCT
ftr-334	320	63	)	)	PUNCT
ftr-334	320	64	;	;	PUNCT
ftr-334	320	65	ian	ian	PROPN
ftr-334	320	66	ayers	ayers	PROPN
ftr-334	320	67	&	&	CCONJ
ftr-334	320	68	john	john	PROPN
ftr-334	320	69	braithwaite	braithwaite	PROPN
ftr-334	320	70	,	,	PUNCT
ftr-334	320	71	responsive	responsive	ADJ
ftr-334	320	72	regulation	regulation	NOUN
ftr-334	320	73	:	:	PUNCT
ftr-334	320	74	transcending	transcend	VERB
ftr-334	320	75	the	the	DET
ftr-334	320	76	deregulation	deregulation	NOUN
ftr-334	320	77	debate	debate	NOUN
ftr-334	320	78	(	(	PUNCT
ftr-334	320	79	1992	1992	NUM
ftr-334	320	80	)	)	PUNCT
ftr-334	320	81	(	(	PUNCT
ftr-334	320	82	defining	define	VERB
ftr-334	320	83	responsive	responsive	ADJ
ftr-334	320	84	regulation	regulation	NOUN
ftr-334	320	85	as	as	ADP
ftr-334	320	86	an	an	DET
ftr-334	320	87	idea	idea	NOUN
ftr-334	320	88	that	that	SCONJ
ftr-334	320	89	regulators	regulator	NOUN
ftr-334	320	90	must	must	AUX
ftr-334	320	91	respond	respond	VERB
ftr-334	320	92	to	to	ADP
ftr-334	320	93	the	the	DET
ftr-334	320	94	conduct	conduct	NOUN
ftr-334	320	95	they	they	PRON
ftr-334	320	96	seek	seek	VERB
ftr-334	320	97	to	to	PART
ftr-334	320	98	regulate	regulate	VERB
ftr-334	320	99	)	)	PUNCT
ftr-334	320	100	;	;	PUNCT
ftr-334	320	101	leslie	leslie	PROPN
ftr-334	320	102	book	book	NOUN
ftr-334	320	103	,	,	PUNCT
ftr-334	320	104	refund	refund	VERB
ftr-334	320	105	anticipation	anticipation	NOUN
ftr-334	320	106	loans	loan	NOUN
ftr-334	320	107	and	and	CCONJ
ftr-334	320	108	the	the	DET
ftr-334	320	109	tax	tax	NOUN
ftr-334	320	110	gap	gap	NOUN
ftr-334	320	111	,	,	PUNCT
ftr-334	320	112	20	20	NUM
ftr-334	320	113	stan	stan	NOUN
ftr-334	320	114	.	.	PUNCT
ftr-334	321	1	l.	l.	PROPN
ftr-334	321	2	&	&	CCONJ
ftr-334	321	3	pol'y	pol'y	PROPN
ftr-334	321	4	rev	rev	PROPN
ftr-334	321	5	,	,	PUNCT
ftr-334	321	6	85	85	NUM
ftr-334	321	7	,	,	PUNCT
ftr-334	321	8	111	111	NUM
ftr-334	321	9	(	(	PUNCT
ftr-334	321	10	2009	2009	NUM
ftr-334	321	11	)	)	PUNCT
ftr-334	321	12	(	(	PUNCT
ftr-334	321	13	considering	consider	VERB
ftr-334	321	14	responsive	responsive	ADJ
ftr-334	321	15	regulation	regulation	NOUN
ftr-334	321	16	with	with	ADP
ftr-334	321	17	respect	respect	NOUN
ftr-334	321	18	to	to	ADP
ftr-334	321	19	its	its	PRON
ftr-334	321	20	potential	potential	ADJ
ftr-334	321	21	benefits	benefit	NOUN
ftr-334	321	22	for	for	ADP
ftr-334	321	23	irs	irs	PROPN
ftr-334	321	24	tax	tax	NOUN
ftr-334	321	25	compliance	compliance	NOUN
ftr-334	321	26	)	)	PUNCT
ftr-334	321	27	.	.	PUNCT
ftr-334	322	1	47	47	NUM
ftr-334	322	2	.	.	PUNCT
ftr-334	323	1	see	see	VERB
ftr-334	323	2	michael	michael	PROPN
ftr-334	323	3	lewis	lewis	PROPN
ftr-334	323	4	,	,	PUNCT
ftr-334	323	5	beware	beware	NOUN
ftr-334	323	6	of	of	ADP
ftr-334	323	7	greeks	greeks	PROPN
ftr-334	323	8	bearing	bear	VERB
ftr-334	323	9	bonds	bond	NOUN
ftr-334	323	10	,	,	PUNCT
ftr-334	323	11	vanity	vanity	NOUN
ftr-334	323	12	fair	fair	ADJ
ftr-334	323	13	,	,	PUNCT
ftr-334	323	14	oct	oct	PROPN
ftr-334	323	15	.	.	PROPN
ftr-334	323	16	1	1	NUM
ftr-334	323	17	.	.	NUM
ftr-334	323	18	2010	2010	NUM
ftr-334	323	19	,	,	PUNCT
ftr-334	323	20	http://www.vanityfair.com/business/features/2010/10/greeks-bearingbonds-201010	http://www.vanityfair.com/business/features/2010/10/greeks-bearingbonds-201010	NOUN
ftr-334	323	21	(	(	PUNCT
ftr-334	323	22	discussing	discuss	VERB
ftr-334	323	23	the	the	DET
ftr-334	323	24	greek	greek	ADJ
ftr-334	323	25	financial	financial	ADJ
ftr-334	323	26	crisis	crisis	NOUN
ftr-334	323	27	and	and	CCONJ
ftr-334	323	28	the	the	DET
ftr-334	323	29	role	role	NOUN
ftr-334	323	30	of	of	ADP
ftr-334	323	31	taxes	taxis	NOUN
ftr-334	323	32	,	,	PUNCT
ftr-334	323	33	tax	tax	NOUN
ftr-334	323	34	compliance	compliance	NOUN
ftr-334	323	35	norms	norm	NOUN
ftr-334	323	36	,	,	PUNCT
ftr-334	323	37	and	and	CCONJ
ftr-334	323	38	the	the	DET
ftr-334	323	39	civic	civic	ADJ
ftr-334	323	40	crisis	crisis	NOUN
ftr-334	323	41	)	)	PUNCT
ftr-334	323	42	.	.	PUNCT
ftr-334	324	1	the	the	DET
ftr-334	324	2	lack	lack	NOUN
ftr-334	324	3	of	of	ADP
ftr-334	324	4	a	a	DET
ftr-334	324	5	tax	tax	NOUN
ftr-334	324	6	compliance	compliance	NOUN
ftr-334	324	7	norm	norm	NOUN
ftr-334	324	8	in	in	ADP
ftr-334	324	9	greece	greece	PROPN
ftr-334	324	10	is	be	AUX
ftr-334	324	11	a	a	DET
ftr-334	324	12	major	major	ADJ
ftr-334	324	13	factor	factor	NOUN
ftr-334	324	14	in	in	ADP
ftr-334	324	15	the	the	DET
ftr-334	324	16	fiscal	fiscal	ADJ
ftr-334	324	17	and	and	CCONJ
ftr-334	324	18	social	social	ADJ
ftr-334	324	19	crisis	crisis	NOUN
ftr-334	324	20	.	.	PUNCT
ftr-334	325	1	one	one	NUM
ftr-334	325	2	greek	greek	ADJ
ftr-334	325	3	tax	tax	NOUN
ftr-334	325	4	collector	collector	NOUN
ftr-334	325	5	interviewed	interview	VERB
ftr-334	325	6	by	by	ADP
ftr-334	325	7	lewis	lewis	PROPN
ftr-334	325	8	stated	state	VERB
ftr-334	325	9	"	"	PUNCT
ftr-334	325	10	'	'	PUNCT
ftr-334	325	11	it	it	PRON
ftr-334	325	12	's	be	AUX
ftr-334	325	13	become	become	VERB
ftr-334	325	14	a	a	DET
ftr-334	325	15	cultural	cultural	ADJ
ftr-334	325	16	trait	trait	NOUN
ftr-334	325	17	,	,	PUNCT
ftr-334	325	18	'	'	PUNCT
ftr-334	325	19	.	.	PUNCT
ftr-334	325	20	.	.	PUNCT
ftr-334	325	21	.	.	PUNCT
ftr-334	326	1	'	'	PUNCT
ftr-334	327	1	[	[	X
ftr-334	327	2	t]he	t]he	ADV
ftr-334	327	3	greek	greek	ADJ
ftr-334	327	4	people	people	NOUN
ftr-334	327	5	never	never	ADV
ftr-334	327	6	learned	learn	VERB
ftr-334	327	7	to	to	PART
ftr-334	327	8	pay	pay	VERB
ftr-334	327	9	their	their	PRON
ftr-334	327	10	taxes	taxis	NOUN
ftr-334	327	11	.	.	PUNCT
ftr-334	328	1	and	and	CCONJ
ftr-334	328	2	they	they	PRON
ftr-334	328	3	never	never	ADV
ftr-334	328	4	did	do	VERB
ftr-334	328	5	because	because	SCONJ
ftr-334	328	6	no	no	DET
ftr-334	328	7	one	one	NOUN
ftr-334	328	8	is	be	AUX
ftr-334	328	9	punished	punish	VERB
ftr-334	328	10	.	.	PUNCT
ftr-334	329	1	no	no	DET
ftr-334	329	2	one	one	NOUN
ftr-334	329	3	has	have	AUX
ftr-334	329	4	ever	ever	ADV
ftr-334	329	5	been	be	AUX
ftr-334	329	6	punished	punish	VERB
ftr-334	329	7	.	.	PUNCT
ftr-334	330	1	it	it	PRON
ftr-334	330	2	's	be	AUX
ftr-334	330	3	a	a	DET
ftr-334	330	4	cavalier	cavalier	ADJ
ftr-334	330	5	offense	offense	NOUN
ftr-334	330	6	like	like	ADP
ftr-334	330	7	a	a	DET
ftr-334	330	8	gentleman	gentleman	NOUN
ftr-334	330	9	not	not	PART
ftr-334	330	10	opening	open	VERB
ftr-334	330	11	a	a	DET
ftr-334	330	12	door	door	NOUN
ftr-334	330	13	for	for	ADP
ftr-334	330	14	a	a	DET
ftr-334	330	15	lady	lady	NOUN
ftr-334	330	16	.	.	PUNCT
ftr-334	331	1	"	"	PUNCT
ftr-334	331	2	'	'	PUNCT
ftr-334	331	3	i	i	PROPN
ftr-334	331	4	d.	d.	PROPN
ftr-334	331	5	lewis	lewis	PROPN
ftr-334	331	6	further	far	ADV
ftr-334	331	7	explained	explain	VERB
ftr-334	331	8	that	that	SCONJ
ftr-334	331	9	not	not	PART
ftr-334	331	10	only	only	ADV
ftr-334	331	11	would	would	AUX
ftr-334	331	12	enforcing	enforce	VERB
ftr-334	331	13	tax	tax	NOUN
ftr-334	331	14	compliance	compliance	NOUN
ftr-334	331	15	be	be	AUX
ftr-334	331	16	arbitrary	arbitrary	ADJ
ftr-334	331	17	due	due	ADP
ftr-334	331	18	to	to	ADP
ftr-334	331	19	the	the	DET
ftr-334	331	20	overwhelming	overwhelming	ADJ
ftr-334	331	21	number	number	NOUN
ftr-334	331	22	of	of	ADP
ftr-334	331	23	people	people	NOUN
ftr-334	331	24	who	who	PRON
ftr-334	331	25	do	do	AUX
ftr-334	331	26	n't	not	PART
ftr-334	331	27	file	file	VERB
ftr-334	331	28	,	,	PUNCT
ftr-334	331	29	but	but	CCONJ
ftr-334	331	30	the	the	DET
ftr-334	331	31	average	average	ADJ
ftr-334	331	32	tax	tax	NOUN
ftr-334	331	33	case	case	NOUN
ftr-334	331	34	takes	take	VERB
ftr-334	331	35	about	about	ADV
ftr-334	331	36	fifteen	fifteen	NUM
ftr-334	331	37	years	year	NOUN
ftr-334	331	38	to	to	PART
ftr-334	331	39	resolve	resolve	VERB
ftr-334	331	40	in	in	ADP
ftr-334	331	41	greek	greek	ADJ
ftr-334	331	42	courts	court	NOUN
ftr-334	331	43	.	.	PUNCT
ftr-334	332	1	i	i	PRON
ftr-334	332	2	d.	d.	PROPN
ftr-334	332	3	48	48	NUM
ftr-334	332	4	.	.	PUNCT
ftr-334	333	1	the	the	DET
ftr-334	333	2	irs	irs	PROPN
ftr-334	333	3	's	's	PART
ftr-334	333	4	mission	mission	NOUN
ftr-334	333	5	is	be	AUX
ftr-334	333	6	to"[p]rovide	to"[p]rovide	ADP
ftr-334	333	7	america	america	PROPN
ftr-334	333	8	's	's	PART
ftr-334	333	9	taxpayers	taxpayer	NOUN
ftr-334	333	10	top	top	VERB
ftr-334	333	11	quality	quality	NOUN
ftr-334	333	12	service	service	NOUN
ftr-334	333	13	by	by	ADP
ftr-334	333	14	helping	help	VERB
ftr-334	333	15	them	they	PRON
ftr-334	333	16	understand	understand	VERB
ftr-334	333	17	and	and	CCONJ
ftr-334	333	18	meet	meet	VERB
ftr-334	333	19	their	their	PRON
ftr-334	333	20	tax	tax	NOUN
ftr-334	333	21	responsibilities	responsibility	NOUN
ftr-334	333	22	and	and	CCONJ
ftr-334	333	23	enforce	enforce	VERB
ftr-334	333	24	the	the	DET
ftr-334	333	25	law	law	NOUN
ftr-334	333	26	with	with	ADP
ftr-334	333	27	integrity	integrity	NOUN
ftr-334	333	28	and	and	CCONJ
ftr-334	333	29	fairness	fairness	NOUN
ftr-334	333	30	to	to	ADP
ftr-334	333	31	all	all	PRON
ftr-334	333	32	.	.	PUNCT
ftr-334	333	33	"	"	PUNCT
ftr-334	334	1	see	see	VERB
ftr-334	334	2	irm	irm	PROPN
ftr-334	334	3	1.2.10.1.1	1.2.10.1.1	NUM
ftr-334	334	4	(	(	PUNCT
ftr-334	334	5	dec	dec	PROPN
ftr-334	334	6	.	.	PROPN
ftr-334	334	7	18	18	NUM
ftr-334	334	8	,	,	PUNCT
ftr-334	334	9	1993	1993	NUM
ftr-334	334	10	)	)	PUNCT
ftr-334	334	11	,	,	PUNCT
ftr-334	334	12	http://www.irs.gov/irm/partl	http://www.irs.gov/irm/partl	X
ftr-334	334	13	/irm	/irm	PROPN
ftr-334	334	14	01	01	NUM
ftr-334	334	15	-	-	PUNCT
ftr-334	334	16	002	002	NUM
ftr-334	334	17	-	-	PUNCT
ftr-334	334	18	01	01	NUM
ftr-334	334	19	0.html	0.html	NUM
ftr-334	334	20	.	.	PUNCT
ftr-334	335	1	49	49	NUM
ftr-334	335	2	.	.	PUNCT
ftr-334	336	1	revenue	revenue	NOUN
ftr-334	336	2	collected	collect	VERB
ftr-334	336	3	during	during	ADP
ftr-334	336	4	the	the	DET
ftr-334	336	5	2010	2010	NUM
ftr-334	336	6	fiscal	fiscal	ADJ
ftr-334	336	7	year	year	NOUN
ftr-334	336	8	.	.	PUNCT
ftr-334	337	1	irs	irs	PROPN
ftr-334	337	2	data	datum	NOUN
ftr-334	337	3	book	book	NOUN
ftr-334	337	4	,	,	PUNCT
ftr-334	337	5	2010	2010	NUM
ftr-334	337	6	1	1	NUM
ftr-334	337	7	(	(	PUNCT
ftr-334	337	8	2010	2010	NUM
ftr-334	337	9	)	)	PUNCT
ftr-334	337	10	.	.	PUNCT
ftr-334	338	1	50	50	NUM
ftr-334	338	2	.	.	X
ftr-334	339	1	for	for	ADP
ftr-334	339	2	an	an	DET
ftr-334	339	3	outstanding	outstanding	ADJ
ftr-334	339	4	overview	overview	NOUN
ftr-334	339	5	of	of	ADP
ftr-334	339	6	the	the	DET
ftr-334	339	7	challenges	challenge	NOUN
ftr-334	339	8	facing	face	VERB
ftr-334	339	9	tax	tax	NOUN
ftr-334	339	10	administration	administration	NOUN
ftr-334	339	11	,	,	PUNCT
ftr-334	339	12	see	see	VERB
ftr-334	339	13	former	former	ADJ
ftr-334	339	14	irs	irs	PROPN
ftr-334	339	15	commissioner	commissioner	NOUN
ftr-334	339	16	lawrence	lawrence	PROPN
ftr-334	339	17	b.	b.	PROPN
ftr-334	339	18	gibbs	gibbs	PROPN
ftr-334	339	19	,	,	PUNCT
ftr-334	339	20	2008	2008	NUM
ftr-334	339	21	erwin	erwin	PROPN
ftr-334	339	22	l.	l.	PROPN
ftr-334	339	23	griswold	griswold	PROPN
ftr-334	339	24	lecture	lecture	PROPN
ftr-334	339	25	5312012	5312012	NUM
ftr-334	339	26	]	]	PUNCT
ftr-334	339	27	florida	florida	PROPN
ftr-334	339	28	tax	tax	PROPN
ftr-334	339	29	review	review	NOUN
ftr-334	339	30	myriad	myriad	NOUN
ftr-334	339	31	of	of	ADP
ftr-334	339	32	social	social	ADJ
ftr-334	339	33	benefits	benefit	NOUN
ftr-334	339	34	,	,	PUNCT
ftr-334	339	35	1	1	NUM
ftr-334	339	36	respond	respond	VERB
ftr-334	339	37	to	to	ADP
ftr-334	339	38	late	late	ADV
ftr-334	339	39	-	-	PUNCT
ftr-334	339	40	changing	change	VERB
ftr-334	339	41	legislation	legislation	NOUN
ftr-334	339	42	,	,	PUNCT
ftr-334	339	43	52	52	NUM
ftr-334	339	44	and	and	CCONJ
ftr-334	339	45	shrink	shrink	VERB
ftr-334	339	46	the	the	DET
ftr-334	339	47	tax	tax	NOUN
ftr-334	339	48	gap	gap	NOUN
ftr-334	339	49	,	,	PUNCT
ftr-334	339	50	the	the	DET
ftr-334	339	51	irs	irs	PROPN
ftr-334	339	52	like	like	ADP
ftr-334	339	53	other	other	ADJ
ftr-334	339	54	federal	federal	ADJ
ftr-334	339	55	agencies	agency	NOUN
ftr-334	339	56	suffers	suffer	VERB
ftr-334	339	57	from	from	ADP
ftr-334	339	58	many	many	ADJ
ftr-334	339	59	of	of	ADP
ftr-334	339	60	the	the	DET
ftr-334	339	61	same	same	ADJ
ftr-334	339	62	tensions	tension	NOUN
ftr-334	339	63	endemic	endemic	ADJ
ftr-334	339	64	in	in	ADP
ftr-334	339	65	administrative	administrative	ADJ
ftr-334	339	66	law	law	NOUN
ftr-334	339	67	generally	generally	ADV
ftr-334	339	68	balancing	balance	VERB
ftr-334	339	69	efficiency	efficiency	NOUN
ftr-334	339	70	on	on	ADP
ftr-334	339	71	one	one	NUM
ftr-334	339	72	hand	hand	NOUN
ftr-334	339	73	with	with	ADP
ftr-334	339	74	participation	participation	NOUN
ftr-334	339	75	,	,	PUNCT
ftr-334	339	76	transparency	transparency	NOUN
ftr-334	339	77	and	and	CCONJ
ftr-334	339	78	accountability	accountability	NOUN
ftr-334	339	79	on	on	ADP
ftr-334	339	80	the	the	DET
ftr-334	339	81	other.54	other.54	NOUN
ftr-334	339	82	despite	despite	SCONJ
ftr-334	339	83	these	these	DET
ftr-334	339	84	and	and	CCONJ
ftr-334	339	85	other	other	ADJ
ftr-334	339	86	pressures	pressure	NOUN
ftr-334	339	87	on	on	ADP
ftr-334	339	88	the	the	DET
ftr-334	339	89	irs	irs	PROPN
ftr-334	339	90	,	,	PUNCT
ftr-334	339	91	congress	congress	PROPN
ftr-334	339	92	has	have	AUX
ftr-334	339	93	increasingly	increasingly	ADV
ftr-334	339	94	called	call	VERB
ftr-334	339	95	on	on	ADP
ftr-334	339	96	the	the	DET
ftr-334	339	97	agency	agency	NOUN
ftr-334	339	98	to	to	PART
ftr-334	339	99	have	have	VERB
ftr-334	339	100	key	key	ADJ
ftr-334	339	101	roles	role	NOUN
ftr-334	339	102	in	in	ADP
ftr-334	339	103	non	non	ADJ
ftr-334	339	104	-	-	ADJ
ftr-334	339	105	revenue	revenue	ADJ
ftr-334	339	106	raising	raising	NOUN
ftr-334	339	107	functions	function	NOUN
ftr-334	339	108	associated	associate	VERB
ftr-334	339	109	with	with	ADP
ftr-334	339	110	home	home	NOUN
ftr-334	339	111	ownership	ownership	NOUN
ftr-334	339	112	,	,	PUNCT
ftr-334	339	113	health	health	NOUN
ftr-334	339	114	care	care	NOUN
ftr-334	339	115	,	,	PUNCT
ftr-334	339	116	education	education	NOUN
ftr-334	339	117	,	,	PUNCT
ftr-334	339	118	work	work	NOUN
ftr-334	339	119	incentives	incentive	NOUN
ftr-334	339	120	,	,	PUNCT
ftr-334	339	121	and	and	CCONJ
ftr-334	339	122	reducing	reduce	VERB
ftr-334	339	123	poverty.55	poverty.55	NOUN
ftr-334	339	124	in	in	ADP
ftr-334	339	125	addition	addition	NOUN
ftr-334	339	126	,	,	PUNCT
ftr-334	339	127	congress	congress	PROPN
ftr-334	339	128	has	have	AUX
ftr-334	339	129	instituted	institute	VERB
ftr-334	339	130	more	more	ADV
ftr-334	339	131	before	before	ADP
ftr-334	339	132	the	the	DET
ftr-334	339	133	american	american	PROPN
ftr-334	339	134	college	college	PROPN
ftr-334	339	135	of	of	ADP
ftr-334	339	136	tax	tax	NOUN
ftr-334	339	137	counsel	counsel	NOUN
ftr-334	339	138	:	:	PUNCT
ftr-334	339	139	constancy	constancy	NOUN
ftr-334	339	140	and	and	CCONJ
ftr-334	339	141	change	change	NOUN
ftr-334	339	142	in	in	ADP
ftr-334	339	143	our	our	PRON
ftr-334	339	144	federal	federal	ADJ
ftr-334	339	145	tax	tax	NOUN
ftr-334	339	146	system	system	NOUN
ftr-334	339	147	,	,	PUNCT
ftr-334	339	148	61	61	NUM
ftr-334	339	149	tax	tax	NOUN
ftr-334	339	150	law	law	NOUN
ftr-334	339	151	.	.	PUNCT
ftr-334	340	1	673	673	NUM
ftr-334	340	2	(	(	PUNCT
ftr-334	340	3	2008	2008	NUM
ftr-334	340	4	)	)	PUNCT
ftr-334	340	5	(	(	PUNCT
ftr-334	340	6	predicting	predict	VERB
ftr-334	340	7	the	the	DET
ftr-334	340	8	challenges	challenge	NOUN
ftr-334	340	9	to	to	PART
ftr-334	340	10	include	include	VERB
ftr-334	340	11	operating	operate	VERB
ftr-334	340	12	a	a	DET
ftr-334	340	13	technologically	technologically	ADV
ftr-334	340	14	outdated	outdated	ADJ
ftr-334	340	15	filing	filing	NOUN
ftr-334	340	16	system	system	NOUN
ftr-334	340	17	,	,	PUNCT
ftr-334	340	18	increasing	increase	VERB
ftr-334	340	19	non	non	ADJ
ftr-334	340	20	-	-	NOUN
ftr-334	340	21	compliance	compliance	NOUN
ftr-334	340	22	,	,	PUNCT
ftr-334	340	23	obtaining	obtain	VERB
ftr-334	340	24	sufficient	sufficient	ADJ
ftr-334	340	25	appropriations	appropriation	NOUN
ftr-334	340	26	to	to	PART
ftr-334	340	27	cover	cover	VERB
ftr-334	340	28	operating	operating	NOUN
ftr-334	340	29	costs	cost	NOUN
ftr-334	340	30	,	,	PUNCT
ftr-334	340	31	and	and	CCONJ
ftr-334	340	32	potential	potential	ADJ
ftr-334	340	33	conflicts	conflict	NOUN
ftr-334	340	34	between	between	ADP
ftr-334	340	35	the	the	DET
ftr-334	340	36	irs	irs	PROPN
ftr-334	340	37	's	's	PART
ftr-334	340	38	need	need	NOUN
ftr-334	340	39	for	for	ADP
ftr-334	340	40	tax	tax	NOUN
ftr-334	340	41	information	information	NOUN
ftr-334	340	42	and	and	CCONJ
ftr-334	340	43	taxpayers	taxpayer	NOUN
ftr-334	340	44	'	'	PART
ftr-334	340	45	rights	right	NOUN
ftr-334	340	46	,	,	PUNCT
ftr-334	340	47	among	among	ADP
ftr-334	340	48	others	other	NOUN
ftr-334	340	49	)	)	PUNCT
ftr-334	340	50	.	.	PUNCT
ftr-334	341	1	51	51	NUM
ftr-334	341	2	.	.	PUNCT
ftr-334	342	1	the	the	DET
ftr-334	342	2	explosion	explosion	NOUN
ftr-334	342	3	of	of	ADP
ftr-334	342	4	the	the	DET
ftr-334	342	5	use	use	NOUN
ftr-334	342	6	of	of	ADP
ftr-334	342	7	refundable	refundable	ADJ
ftr-334	342	8	credits	credit	NOUN
ftr-334	342	9	is	be	AUX
ftr-334	342	10	generating	generate	VERB
ftr-334	342	11	greater	great	ADJ
ftr-334	342	12	academic	academic	ADJ
ftr-334	342	13	and	and	CCONJ
ftr-334	342	14	policy	policy	NOUN
ftr-334	342	15	attention	attention	NOUN
ftr-334	342	16	.	.	PUNCT
ftr-334	343	1	see	see	VERB
ftr-334	343	2	nta	nta	PROPN
ftr-334	343	3	2010	2010	NUM
ftr-334	343	4	ann	ann	PROPN
ftr-334	343	5	.	.	PUNCT
ftr-334	344	1	rep	rep	PROPN
ftr-334	344	2	.	.	PROPN
ftr-334	344	3	vol	vol	NOUN
ftr-334	344	4	.	.	PROPN
ftr-334	344	5	2	2	NUM
ftr-334	344	6	,	,	PUNCT
ftr-334	344	7	supra	supra	NOUN
ftr-334	344	8	note	note	NOUN
ftr-334	344	9	16	16	NUM
ftr-334	344	10	,	,	PUNCT
ftr-334	344	11	at	at	ADP
ftr-334	344	12	103	103	NUM
ftr-334	344	13	(	(	PUNCT
ftr-334	344	14	identifying	identify	VERB
ftr-334	344	15	legal	legal	ADJ
ftr-334	344	16	complexity	complexity	NOUN
ftr-334	344	17	as	as	ADP
ftr-334	344	18	"	"	PUNCT
ftr-334	344	19	a	a	DET
ftr-334	344	20	most	most	ADV
ftr-334	344	21	serious	serious	ADJ
ftr-334	344	22	problem	problem	NOUN
ftr-334	344	23	of	of	ADP
ftr-334	344	24	tax	tax	NOUN
ftr-334	344	25	administration	administration	NOUN
ftr-334	344	26	,	,	PUNCT
ftr-334	344	27	particularly	particularly	ADV
ftr-334	344	28	with	with	ADP
ftr-334	344	29	respect	respect	NOUN
ftr-334	344	30	to	to	ADP
ftr-334	344	31	social	social	ADJ
ftr-334	344	32	benefits	benefit	NOUN
ftr-334	344	33	delivered	deliver	VERB
ftr-334	344	34	through	through	ADP
ftr-334	344	35	the	the	DET
ftr-334	344	36	tax	tax	NOUN
ftr-334	344	37	law	law	NOUN
ftr-334	344	38	"	"	PUNCT
ftr-334	344	39	)	)	PUNCT
ftr-334	344	40	.	.	PUNCT
ftr-334	345	1	"	"	PUNCT
ftr-334	345	2	social	social	ADJ
ftr-334	345	3	benefit	benefit	NOUN
ftr-334	345	4	programs	program	NOUN
ftr-334	345	5	in	in	ADP
ftr-334	345	6	particular	particular	ADJ
ftr-334	345	7	and	and	CCONJ
ftr-334	345	8	tax	tax	NOUN
ftr-334	345	9	complexity	complexity	NOUN
ftr-334	345	10	in	in	ADP
ftr-334	345	11	general	general	ADJ
ftr-334	345	12	arise	arise	NOUN
ftr-334	345	13	in	in	ADP
ftr-334	345	14	large	large	ADJ
ftr-334	345	15	part	part	NOUN
ftr-334	345	16	from	from	ADP
ftr-334	345	17	tax	tax	NOUN
ftr-334	345	18	expenditures	expenditure	NOUN
ftr-334	345	19	,	,	PUNCT
ftr-334	345	20	or	or	CCONJ
ftr-334	345	21	government	government	NOUN
ftr-334	345	22	spending	spending	NOUN
ftr-334	345	23	structured	structure	VERB
ftr-334	345	24	through	through	ADP
ftr-334	345	25	the	the	DET
ftr-334	345	26	revenue	revenue	NOUN
ftr-334	345	27	system	system	NOUN
ftr-334	345	28	.	.	PUNCT
ftr-334	345	29	"	"	PUNCT
ftr-334	346	1	i	i	PRON
ftr-334	346	2	d.	d.	PROPN
ftr-334	346	3	at	at	ADP
ftr-334	346	4	104	104	NUM
ftr-334	346	5	.	.	PUNCT
ftr-334	347	1	see	see	VERB
ftr-334	347	2	also	also	ADV
ftr-334	347	3	lily	lily	PROPN
ftr-334	347	4	batchelder	batchelder	NOUN
ftr-334	347	5	&	&	CCONJ
ftr-334	347	6	eric	eric	PROPN
ftr-334	347	7	toder	toder	PROPN
ftr-334	347	8	,	,	PUNCT
ftr-334	347	9	government	government	NOUN
ftr-334	347	10	spending	spending	NOUN
ftr-334	347	11	undercover	undercover	NOUN
ftr-334	347	12	:	:	PUNCT
ftr-334	347	13	spending	spend	VERB
ftr-334	347	14	programs	program	NOUN
ftr-334	347	15	administered	administer	VERB
ftr-334	347	16	by	by	ADP
ftr-334	347	17	the	the	DET
ftr-334	347	18	irs	irs	PROPN
ftr-334	347	19	,	,	PUNCT
ftr-334	347	20	center	center	NOUN
ftr-334	347	21	for	for	ADP
ftr-334	347	22	american	american	ADJ
ftr-334	347	23	progress	progress	NOUN
ftr-334	347	24	2	2	NUM
ftr-334	347	25	(	(	PUNCT
ftr-334	347	26	2010	2010	NUM
ftr-334	347	27	)	)	PUNCT
ftr-334	347	28	,	,	PUNCT
ftr-334	347	29	http://www.urban.org/uploadpdf/1001365	http://www.urban.org/uploadpdf/1001365	NOUN
ftr-334	347	30	undercoverspending.pdf	undercoverspending.pdf	X
ftr-334	348	1	[	[	X
ftr-334	348	2	hereinafter	hereinafter	NOUN
ftr-334	348	3	batchelder	batchelder	NOUN
ftr-334	348	4	&	&	CCONJ
ftr-334	348	5	toder	toder	NOUN
ftr-334	348	6	,	,	PUNCT
ftr-334	348	7	government	government	NOUN
ftr-334	348	8	spending	spending	NOUN
ftr-334	348	9	undercover	undercover	NOUN
ftr-334	348	10	]	]	PUNCT
ftr-334	348	11	(	(	PUNCT
ftr-334	348	12	attributing	attribute	VERB
ftr-334	348	13	the	the	DET
ftr-334	348	14	relative	relative	ADJ
ftr-334	348	15	lack	lack	NOUN
ftr-334	348	16	of	of	ADP
ftr-334	348	17	attention	attention	NOUN
ftr-334	348	18	to	to	ADP
ftr-334	348	19	these	these	DET
ftr-334	348	20	programs	program	NOUN
ftr-334	348	21	to	to	ADP
ftr-334	348	22	their	their	PRON
ftr-334	348	23	absence	absence	NOUN
ftr-334	348	24	from	from	ADP
ftr-334	348	25	the	the	DET
ftr-334	348	26	annual	annual	ADJ
ftr-334	348	27	appropriation	appropriation	NOUN
ftr-334	348	28	process	process	NOUN
ftr-334	348	29	and	and	CCONJ
ftr-334	348	30	their	their	PRON
ftr-334	348	31	surface	surface	NOUN
ftr-334	348	32	similarity	similarity	NOUN
ftr-334	348	33	to	to	ADP
ftr-334	348	34	tax	tax	NOUN
ftr-334	348	35	cuts	cut	NOUN
ftr-334	348	36	in	in	ADP
ftr-334	348	37	that	that	SCONJ
ftr-334	348	38	they	they	PRON
ftr-334	348	39	are	be	AUX
ftr-334	348	40	often	often	ADV
ftr-334	348	41	accomplished	accomplish	VERB
ftr-334	348	42	through	through	ADP
ftr-334	348	43	rebates	rebate	NOUN
ftr-334	348	44	that	that	PRON
ftr-334	348	45	reduce	reduce	VERB
ftr-334	348	46	tax	tax	NOUN
ftr-334	348	47	liabilities	liability	NOUN
ftr-334	348	48	)	)	PUNCT
ftr-334	348	49	;	;	PUNCT
ftr-334	348	50	lily	lily	PROPN
ftr-334	348	51	l.	l.	PROPN
ftr-334	348	52	batchelder	batchelder	PROPN
ftr-334	348	53	,	,	PUNCT
ftr-334	348	54	fred	fred	PROPN
ftr-334	348	55	t.	t.	PROPN
ftr-334	348	56	goldberg	goldberg	PROPN
ftr-334	348	57	,	,	PUNCT
ftr-334	348	58	jr	jr	PROPN
ftr-334	348	59	.	.	PROPN
ftr-334	348	60	&	&	CCONJ
ftr-334	348	61	peter	peter	PROPN
ftr-334	348	62	r.	r.	PROPN
ftr-334	348	63	orszag	orszag	PROPN
ftr-334	348	64	,	,	PUNCT
ftr-334	348	65	efficiency	efficiency	NOUN
ftr-334	348	66	and	and	CCONJ
ftr-334	348	67	tax	tax	NOUN
ftr-334	348	68	incentives	incentive	NOUN
ftr-334	348	69	:	:	PUNCT
ftr-334	348	70	the	the	DET
ftr-334	348	71	case	case	NOUN
ftr-334	348	72	for	for	ADP
ftr-334	348	73	refundable	refundable	ADJ
ftr-334	348	74	tax	tax	NOUN
ftr-334	348	75	credits	credit	NOUN
ftr-334	348	76	,	,	PUNCT
ftr-334	348	77	59	59	NUM
ftr-334	348	78	stan	stan	PROPN
ftr-334	348	79	.	.	PUNCT
ftr-334	349	1	l.	l.	PROPN
ftr-334	349	2	rev	rev	PROPN
ftr-334	349	3	.	.	PROPN
ftr-334	349	4	23	23	NUM
ftr-334	349	5	(	(	PUNCT
ftr-334	349	6	2006	2006	NUM
ftr-334	349	7	)	)	PUNCT
ftr-334	349	8	(	(	PUNCT
ftr-334	349	9	arguing	argue	VERB
ftr-334	349	10	from	from	ADP
ftr-334	349	11	an	an	DET
ftr-334	349	12	efficiency	efficiency	NOUN
ftr-334	349	13	perspective	perspective	NOUN
ftr-334	349	14	that	that	SCONJ
ftr-334	349	15	the	the	DET
ftr-334	349	16	use	use	NOUN
ftr-334	349	17	of	of	ADP
ftr-334	349	18	refundable	refundable	ADJ
ftr-334	349	19	credits	credit	NOUN
ftr-334	349	20	is	be	AUX
ftr-334	349	21	often	often	ADV
ftr-334	349	22	preferable	preferable	ADJ
ftr-334	349	23	to	to	ADP
ftr-334	349	24	other	other	ADJ
ftr-334	349	25	forms	form	NOUN
ftr-334	349	26	of	of	ADP
ftr-334	349	27	tax	tax	NOUN
ftr-334	349	28	expenditures	expenditure	NOUN
ftr-334	349	29	)	)	PUNCT
ftr-334	349	30	.	.	PUNCT
ftr-334	350	1	52	52	NUM
ftr-334	350	2	.	.	PUNCT
ftr-334	351	1	the	the	DET
ftr-334	351	2	estate	estate	NOUN
ftr-334	351	3	tax	tax	NOUN
ftr-334	351	4	expired	expire	VERB
ftr-334	351	5	in	in	ADP
ftr-334	351	6	2009	2009	NUM
ftr-334	351	7	and	and	CCONJ
ftr-334	351	8	was	be	AUX
ftr-334	351	9	reinstated	reinstate	VERB
ftr-334	351	10	late	late	ADV
ftr-334	351	11	in	in	ADP
ftr-334	351	12	2010	2010	NUM
ftr-334	351	13	,	,	PUNCT
ftr-334	351	14	allowing	allow	VERB
ftr-334	351	15	estates	estate	NOUN
ftr-334	351	16	,	,	PUNCT
ftr-334	351	17	including	include	VERB
ftr-334	351	18	those	those	PRON
ftr-334	351	19	of	of	ADP
ftr-334	351	20	several	several	ADJ
ftr-334	351	21	billionaires	billionaire	NOUN
ftr-334	351	22	,	,	PUNCT
ftr-334	351	23	to	to	PART
ftr-334	351	24	go	go	VERB
ftr-334	351	25	untaxed	untaxed	ADJ
ftr-334	351	26	.	.	PUNCT
ftr-334	352	1	see	see	VERB
ftr-334	352	2	paul	paul	PROPN
ftr-334	352	3	sullivan	sullivan	PROPN
ftr-334	352	4	,	,	PUNCT
ftr-334	352	5	estate	estate	NOUN
ftr-334	352	6	tax	tax	NOUN
ftr-334	352	7	will	will	AUX
ftr-334	352	8	return	return	VERB
ftr-334	352	9	next	next	ADJ
ftr-334	352	10	year	year	NOUN
ftr-334	352	11	,	,	PUNCT
ftr-334	352	12	but	but	CCONJ
ftr-334	352	13	few	few	ADJ
ftr-334	352	14	will	will	AUX
ftr-334	352	15	pay	pay	VERB
ftr-334	352	16	it	it	PRON
ftr-334	352	17	,	,	PUNCT
ftr-334	352	18	n	n	PROPN
ftr-334	352	19	y.	y.	PROPN
ftr-334	352	20	times	times	PROPN
ftr-334	352	21	,	,	PUNCT
ftr-334	352	22	dec	dec	PROPN
ftr-334	352	23	.	.	PROPN
ftr-334	352	24	17	17	NUM
ftr-334	352	25	,	,	PUNCT
ftr-334	352	26	2010	2010	NUM
ftr-334	352	27	,	,	PUNCT
ftr-334	352	28	http://www.nytimes.com/2010/12/18/your-money/taxes/	http://www.nytimes.com/2010/12/18/your-money/taxes/	NOUN
ftr-334	352	29	i	i	NOUN
ftr-334	352	30	8wealth.html	8wealth.html	NUM
ftr-334	352	31	.	.	PUNCT
ftr-334	353	1	the	the	DET
ftr-334	353	2	reinstatement	reinstatement	NOUN
ftr-334	353	3	put	put	VERB
ftr-334	353	4	pressure	pressure	NOUN
ftr-334	353	5	on	on	ADP
ftr-334	353	6	the	the	DET
ftr-334	353	7	irs	irs	PROPN
ftr-334	353	8	and	and	CCONJ
ftr-334	353	9	executors	executor	NOUN
ftr-334	353	10	to	to	PART
ftr-334	353	11	implement	implement	VERB
ftr-334	353	12	late	late	ADV
ftr-334	353	13	-	-	PUNCT
ftr-334	353	14	developing	develop	VERB
ftr-334	353	15	statutory	statutory	ADJ
ftr-334	353	16	changes	change	NOUN
ftr-334	353	17	.	.	PUNCT
ftr-334	354	1	53	53	NUM
ftr-334	354	2	.	.	PUNCT
ftr-334	355	1	see	see	VERB
ftr-334	355	2	hearing	hear	VERB
ftr-334	355	3	on	on	ADP
ftr-334	355	4	"	"	PUNCT
ftr-334	355	5	bridging	bridge	VERB
ftr-334	355	6	the	the	DET
ftr-334	355	7	tax	tax	NOUN
ftr-334	355	8	gap	gap	NOUN
ftr-334	355	9	"	"	PUNCT
ftr-334	355	10	before	before	ADP
ftr-334	355	11	the	the	DET
ftr-334	355	12	comm	comm	NOUN
ftr-334	355	13	.	.	PUNCT
ftr-334	356	1	on	on	ADP
ftr-334	356	2	finance	finance	NOUN
ftr-334	356	3	us	we	PRON
ftr-334	356	4	.	.	PUNCT
ftr-334	357	1	s.	s.	PROPN
ftr-334	357	2	,	,	PUNCT
ftr-334	357	3	108th	108th	ADJ
ftr-334	357	4	cong	cong	NOUN
ftr-334	357	5	.	.	PUNCT
ftr-334	358	1	(	(	PUNCT
ftr-334	358	2	2004	2004	NUM
ftr-334	358	3	)	)	PUNCT
ftr-334	358	4	(	(	PUNCT
ftr-334	358	5	statement	statement	NOUN
ftr-334	358	6	of	of	ADP
ftr-334	358	7	nicholas	nicholas	PROPN
ftr-334	358	8	p.	p.	PROPN
ftr-334	358	9	codic	codic	NOUN
ftr-334	358	10	,	,	PUNCT
ftr-334	358	11	commissioner	commissioner	NOUN
ftr-334	358	12	for	for	ADP
ftr-334	358	13	patents	patent	NOUN
ftr-334	358	14	)	)	PUNCT
ftr-334	358	15	.	.	PUNCT
ftr-334	359	1	54	54	NUM
ftr-334	359	2	.	.	PUNCT
ftr-334	360	1	see	see	VERB
ftr-334	360	2	kristin	kristin	PROPN
ftr-334	360	3	e.	e.	PROPN
ftr-334	360	4	hickman	hickman	PROPN
ftr-334	360	5	,	,	PUNCT
ftr-334	360	6	the	the	DET
ftr-334	360	7	promise	promise	NOUN
ftr-334	360	8	and	and	CCONJ
ftr-334	360	9	the	the	DET
ftr-334	360	10	reality	reality	NOUN
ftr-334	360	11	of	of	ADP
ftr-334	360	12	u.s	u.s	PROPN
ftr-334	360	13	.	.	PROPN
ftr-334	360	14	tax	tax	PROPN
ftr-334	360	15	administration	administration	NOUN
ftr-334	360	16	,	,	PUNCT
ftr-334	360	17	8	8	NUM
ftr-334	360	18	-	-	SYM
ftr-334	360	19	9	9	NUM
ftr-334	360	20	minnesota	minnesota	NOUN
ftr-334	360	21	legal	legal	ADJ
ftr-334	360	22	studies	study	NOUN
ftr-334	360	23	research	research	NOUN
ftr-334	360	24	paper	paper	NOUN
ftr-334	360	25	no	no	INTJ
ftr-334	360	26	.	.	PROPN
ftr-334	361	1	10	10	NUM
ftr-334	361	2	-	-	SYM
ftr-334	361	3	60	60	NUM
ftr-334	361	4	,	,	PUNCT
ftr-334	361	5	2010	2010	NUM
ftr-334	361	6	,	,	PUNCT
ftr-334	361	7	http://ssm.com/abstract-1657060	http://ssm.com/abstract-1657060	NOUN
ftr-334	361	8	.	.	PROPN
ftr-334	362	1	55	55	NUM
ftr-334	362	2	.	.	PUNCT
ftr-334	363	1	in	in	ADP
ftr-334	363	2	light	light	NOUN
ftr-334	363	3	of	of	ADP
ftr-334	363	4	the	the	DET
ftr-334	363	5	charging	charge	VERB
ftr-334	363	6	irs	irs	PROPN
ftr-334	363	7	responsibility	responsibility	NOUN
ftr-334	363	8	,	,	PUNCT
ftr-334	363	9	the	the	DET
ftr-334	363	10	nta	nta	PROPN
ftr-334	363	11	proposes	propose	VERB
ftr-334	363	12	the	the	DET
ftr-334	363	13	irs	irs	PROPN
ftr-334	363	14	mission	mission	NOUN
ftr-334	363	15	statement	statement	NOUN
ftr-334	363	16	to	to	PART
ftr-334	363	17	reflect	reflect	VERB
ftr-334	363	18	the	the	DET
ftr-334	363	19	irs	irs	PROPN
ftr-334	363	20	's	's	PART
ftr-334	363	21	role	role	NOUN
ftr-334	363	22	as	as	ADP
ftr-334	363	23	both	both	DET
ftr-334	363	24	revenue	revenue	NOUN
ftr-334	363	25	collector	collector	NOUN
ftr-334	363	26	and	and	CCONJ
ftr-334	363	27	social	social	ADJ
ftr-334	363	28	[	[	X
ftr-334	363	29	vol	vol	NOUN
ftr-334	363	30	.	.	PUNCT
ftr-334	364	1	12:7532	12:7532	NUM
ftr-334	364	2	paradigm	paradigm	NOUN
ftr-334	364	3	for	for	ADP
ftr-334	364	4	irs	irs	PROPN
ftr-334	364	5	guidance	guidance	NOUN
ftr-334	364	6	formalized	formalize	VERB
ftr-334	364	7	procedural	procedural	ADJ
ftr-334	364	8	protections	protection	NOUN
ftr-334	364	9	relating	relate	VERB
ftr-334	364	10	to	to	ADP
ftr-334	364	11	taxpayers	taxpayer	NOUN
ftr-334	364	12	who	who	PRON
ftr-334	364	13	unquestionably	unquestionably	ADV
ftr-334	364	14	owe	owe	VERB
ftr-334	364	15	a	a	DET
ftr-334	364	16	fixed	fix	VERB
ftr-334	364	17	liability	liability	NOUN
ftr-334	364	18	to	to	ADP
ftr-334	364	19	the	the	DET
ftr-334	364	20	irs	irs	PROPN
ftr-334	364	21	but	but	CCONJ
ftr-334	364	22	who	who	PRON
ftr-334	364	23	are	be	AUX
ftr-334	364	24	either	either	CCONJ
ftr-334	364	25	unable	unable	ADJ
ftr-334	364	26	or	or	CCONJ
ftr-334	364	27	unwilling	unwilling	ADJ
ftr-334	364	28	to	to	PART
ftr-334	364	29	pay	pay	VERB
ftr-334	364	30	those	those	DET
ftr-334	364	31	liabilities	liability	NOUN
ftr-334	364	32	.	.	PUNCT
ftr-334	365	1	those	those	DET
ftr-334	365	2	procedural	procedural	ADJ
ftr-334	365	3	protections	protection	NOUN
ftr-334	365	4	,	,	PUNCT
ftr-334	365	5	as	as	ADP
ftr-334	365	6	a	a	DET
ftr-334	365	7	general	general	ADJ
ftr-334	365	8	rule	rule	NOUN
ftr-334	365	9	,	,	PUNCT
ftr-334	365	10	require	require	VERB
ftr-334	365	11	the	the	DET
ftr-334	365	12	irs	irs	PROPN
ftr-334	365	13	to	to	PART
ftr-334	365	14	consider	consider	VERB
ftr-334	365	15	the	the	DET
ftr-334	365	16	individual	individual	ADJ
ftr-334	365	17	circumstances	circumstance	NOUN
ftr-334	365	18	of	of	ADP
ftr-334	365	19	each	each	DET
ftr-334	365	20	taxpayer	taxpayer	NOUN
ftr-334	365	21	and	and	CCONJ
ftr-334	365	22	create	create	VERB
ftr-334	365	23	and	and	CCONJ
ftr-334	365	24	apply	apply	VERB
ftr-334	365	25	rules	rule	NOUN
ftr-334	365	26	and	and	CCONJ
ftr-334	365	27	standards	standard	NOUN
ftr-334	365	28	to	to	PART
ftr-334	365	29	allow	allow	VERB
ftr-334	365	30	certain	certain	ADJ
ftr-334	365	31	individuals	individual	NOUN
ftr-334	365	32	to	to	PART
ftr-334	365	33	enjoy	enjoy	VERB
ftr-334	365	34	relief	relief	NOUN
ftr-334	365	35	from	from	ADP
ftr-334	365	36	the	the	DET
ftr-334	365	37	irs	irs	PROPN
ftr-334	365	38	's	's	PART
ftr-334	365	39	unique	unique	ADJ
ftr-334	365	40	powers	power	NOUN
ftr-334	365	41	as	as	ADP
ftr-334	365	42	a	a	DET
ftr-334	365	43	creditor	creditor	NOUN
ftr-334	365	44	.	.	PUNCT
ftr-334	366	1	7	7	NUM
ftr-334	367	1	increasing	increase	VERB
ftr-334	367	2	the	the	DET
ftr-334	367	3	responsibilities	responsibility	NOUN
ftr-334	367	4	of	of	ADP
ftr-334	367	5	the	the	DET
ftr-334	367	6	irs	irs	PROPN
ftr-334	367	7	relative	relative	ADJ
ftr-334	367	8	to	to	ADP
ftr-334	367	9	non	non	ADJ
ftr-334	367	10	-	-	ADJ
ftr-334	367	11	revenue	revenue	ADJ
ftr-334	367	12	raising	raising	NOUN
ftr-334	367	13	functions	function	NOUN
ftr-334	367	14	,	,	PUNCT
ftr-334	367	15	such	such	ADJ
ftr-334	367	16	as	as	ADP
ftr-334	367	17	administering	administer	VERB
ftr-334	367	18	the	the	DET
ftr-334	367	19	earned	earn	VERB
ftr-334	367	20	income	income	NOUN
ftr-334	367	21	tax	tax	NOUN
ftr-334	367	22	credit	credit	NOUN
ftr-334	367	23	and	and	CCONJ
ftr-334	367	24	determining	determine	VERB
ftr-334	367	25	whether	whether	SCONJ
ftr-334	367	26	individual	individual	ADJ
ftr-334	367	27	circumstances	circumstance	NOUN
ftr-334	367	28	warrant	warrant	VERB
ftr-334	367	29	relief	relief	NOUN
ftr-334	367	30	from	from	ADP
ftr-334	367	31	liability	liability	NOUN
ftr-334	367	32	or	or	CCONJ
ftr-334	367	33	alternatives	alternative	NOUN
ftr-334	367	34	to	to	ADP
ftr-334	367	35	enforced	enforce	VERB
ftr-334	367	36	collection	collection	NOUN
ftr-334	367	37	,	,	PUNCT
ftr-334	367	38	at	at	ADP
ftr-334	367	39	a	a	DET
ftr-334	367	40	minimum	minimum	NOUN
ftr-334	367	41	complicates	complicate	VERB
ftr-334	367	42	the	the	DET
ftr-334	367	43	irs	irs	PROPN
ftr-334	367	44	's	's	PART
ftr-334	367	45	job	job	NOUN
ftr-334	367	46	.	.	PUNCT
ftr-334	368	1	some	some	PRON
ftr-334	368	2	say	say	VERB
ftr-334	368	3	it	it	PRON
ftr-334	368	4	dilutes	dilute	VERB
ftr-334	368	5	the	the	DET
ftr-334	368	6	irs	irs	PROPN
ftr-334	368	7	's	's	PART
ftr-334	368	8	mission	mission	NOUN
ftr-334	368	9	and	and	CCONJ
ftr-334	368	10	jeopardizes	jeopardize	VERB
ftr-334	368	11	the	the	DET
ftr-334	368	12	health	health	NOUN
ftr-334	368	13	of	of	ADP
ftr-334	368	14	the	the	DET
ftr-334	368	15	revenue	revenue	NOUN
ftr-334	368	16	collection	collection	NOUN
ftr-334	368	17	system	system	NOUN
ftr-334	368	18	overall.s	overall.s	PUNCT
ftr-334	368	19	given	give	VERB
ftr-334	368	20	the	the	DET
ftr-334	368	21	benefit	benefit	NOUN
ftr-334	368	22	provider	provider	NOUN
ftr-334	368	23	.	.	PUNCT
ftr-334	369	1	see	see	VERB
ftr-334	369	2	nat'l	nat'l	PROPN
ftr-334	369	3	taxpayer	taxpayer	PROPN
ftr-334	369	4	advoc	advoc	PROPN
ftr-334	369	5	.	.	PUNCT
ftr-334	370	1	,	,	PUNCT
ftr-334	370	2	2010	2010	NUM
ftr-334	370	3	ann	ann	PROPN
ftr-334	370	4	.	.	PUNCT
ftr-334	371	1	rep	rep	PROPN
ftr-334	371	2	.	.	PROPN
ftr-334	371	3	to	to	ADP
ftr-334	371	4	congress	congress	PROPN
ftr-334	371	5	vol	vol	NOUN
ftr-334	371	6	.	.	PROPN
ftr-334	372	1	1	1	NUM
ftr-334	372	2	,	,	PUNCT
ftr-334	372	3	21	21	NUM
ftr-334	372	4	[	[	SYM
ftr-334	372	5	hereinafter	hereinafter	NOUN
ftr-334	372	6	nta	nta	PROPN
ftr-334	372	7	2010	2010	NUM
ftr-334	372	8	ann	ann	PROPN
ftr-334	372	9	.	.	PUNCT
ftr-334	372	10	rep	rep	PROPN
ftr-334	372	11	.	.	PROPN
ftr-334	372	12	vol	vol	NOUN
ftr-334	372	13	.	.	PROPN
ftr-334	373	1	1	1	NUM
ftr-334	373	2	]	]	PUNCT
ftr-334	373	3	.	.	PUNCT
ftr-334	374	1	56	56	NUM
ftr-334	374	2	.	.	PUNCT
ftr-334	375	1	under	under	ADP
ftr-334	375	2	the	the	DET
ftr-334	375	3	restructuring	restructuring	NOUN
ftr-334	375	4	and	and	CCONJ
ftr-334	375	5	reform	reform	NOUN
ftr-334	375	6	act	act	NOUN
ftr-334	375	7	of	of	ADP
ftr-334	375	8	1998	1998	NUM
ftr-334	375	9	,	,	PUNCT
ftr-334	375	10	congress	congress	PROPN
ftr-334	375	11	made	make	VERB
ftr-334	375	12	significant	significant	ADJ
ftr-334	375	13	changes	change	NOUN
ftr-334	375	14	to	to	ADP
ftr-334	375	15	collection	collection	NOUN
ftr-334	375	16	methods	method	NOUN
ftr-334	375	17	for	for	ADP
ftr-334	375	18	those	those	PRON
ftr-334	375	19	unable	unable	ADJ
ftr-334	375	20	to	to	PART
ftr-334	375	21	pay	pay	VERB
ftr-334	375	22	their	their	PRON
ftr-334	375	23	tax	tax	NOUN
ftr-334	375	24	liability	liability	NOUN
ftr-334	375	25	.	.	PUNCT
ftr-334	376	1	see	see	VERB
ftr-334	376	2	s.	s.	PROPN
ftr-334	376	3	rep	rep	PROPN
ftr-334	376	4	.	.	PROPN
ftr-334	377	1	no	no	INTJ
ftr-334	377	2	.	.	NOUN
ftr-334	378	1	105	105	NUM
ftr-334	378	2	-	-	SYM
ftr-334	378	3	174	174	NUM
ftr-334	378	4	,	,	PUNCT
ftr-334	378	5	at	at	ADP
ftr-334	378	6	67	67	NUM
ftr-334	378	7	-	-	SYM
ftr-334	378	8	94	94	NUM
ftr-334	378	9	(	(	PUNCT
ftr-334	378	10	1998	1998	NUM
ftr-334	378	11	)	)	PUNCT
ftr-334	378	12	(	(	PUNCT
ftr-334	378	13	establishing	establish	VERB
ftr-334	378	14	new	new	ADJ
ftr-334	378	15	formal	formal	ADJ
ftr-334	378	16	procedures	procedure	NOUN
ftr-334	378	17	for	for	ADP
ftr-334	378	18	ensuring	ensure	VERB
ftr-334	378	19	taxpayer	taxpayer	NOUN
ftr-334	378	20	due	due	ADJ
ftr-334	378	21	process	process	NOUN
ftr-334	378	22	in	in	ADP
ftr-334	378	23	irs	irs	PROPN
ftr-334	378	24	collection	collection	NOUN
ftr-334	378	25	actions	action	NOUN
ftr-334	378	26	,	,	PUNCT
ftr-334	378	27	including	include	VERB
ftr-334	378	28	the	the	DET
ftr-334	378	29	ability	ability	NOUN
ftr-334	378	30	to	to	PART
ftr-334	378	31	raise	raise	VERB
ftr-334	378	32	collection	collection	NOUN
ftr-334	378	33	alternatives	alternative	NOUN
ftr-334	378	34	posting	posting	NOUN
ftr-334	378	35	of	of	ADP
ftr-334	378	36	bond	bond	NOUN
ftr-334	378	37	,	,	PUNCT
ftr-334	378	38	substitution	substitution	NOUN
ftr-334	378	39	of	of	ADP
ftr-334	378	40	other	other	ADJ
ftr-334	378	41	assets	asset	NOUN
ftr-334	378	42	,	,	PUNCT
ftr-334	378	43	installment	installment	NOUN
ftr-334	378	44	agreements	agreement	NOUN
ftr-334	378	45	,	,	PUNCT
ftr-334	378	46	or	or	CCONJ
ftr-334	378	47	offers	offer	VERB
ftr-334	378	48	in	in	ADP
ftr-334	378	49	compromise	compromise	NOUN
ftr-334	378	50	)	)	PUNCT
ftr-334	378	51	;	;	PUNCT
ftr-334	378	52	144	144	NUM
ftr-334	378	53	cong	cong	NOUN
ftr-334	378	54	.	.	PUNCT
ftr-334	379	1	rec	rec	PROPN
ftr-334	379	2	.	.	PUNCT
ftr-334	380	1	s7717	s7717	PROPN
ftr-334	380	2	-	-	PUNCT
ftr-334	380	3	04	04	NUM
ftr-334	380	4	,	,	PUNCT
ftr-334	380	5	s7719	s7719	PROPN
ftr-334	380	6	(	(	PUNCT
ftr-334	380	7	prohibiting	prohibit	VERB
ftr-334	380	8	the	the	DET
ftr-334	380	9	irs	irs	PROPN
ftr-334	380	10	from	from	ADP
ftr-334	380	11	rejecting	reject	VERB
ftr-334	380	12	a	a	DET
ftr-334	380	13	taxpayer	taxpayer	NOUN
ftr-334	380	14	's	's	PART
ftr-334	380	15	offer	offer	NOUN
ftr-334	380	16	in	in	ADP
ftr-334	380	17	compromise	compromise	NOUN
ftr-334	380	18	based	base	VERB
ftr-334	380	19	upon	upon	SCONJ
ftr-334	380	20	doubt	doubt	NOUN
ftr-334	380	21	as	as	ADP
ftr-334	380	22	to	to	ADP
ftr-334	380	23	taxpayer	taxpayer	NOUN
ftr-334	380	24	liability	liability	NOUN
ftr-334	380	25	)	)	PUNCT
ftr-334	380	26	.	.	PUNCT
ftr-334	381	1	57	57	NUM
ftr-334	381	2	.	.	PUNCT
ftr-334	382	1	irs	irs	PROPN
ftr-334	382	2	procedural	procedural	ADJ
ftr-334	382	3	protections	protection	NOUN
ftr-334	382	4	create	create	VERB
ftr-334	382	5	a	a	DET
ftr-334	382	6	tension	tension	NOUN
ftr-334	382	7	between	between	ADP
ftr-334	382	8	discretion	discretion	NOUN
ftr-334	382	9	and	and	CCONJ
ftr-334	382	10	efficiency	efficiency	NOUN
ftr-334	382	11	.	.	PUNCT
ftr-334	383	1	one	one	NUM
ftr-334	383	2	example	example	NOUN
ftr-334	383	3	is	be	AUX
ftr-334	383	4	the	the	DET
ftr-334	383	5	irs	irs	PROPN
ftr-334	383	6	automated	automate	VERB
ftr-334	383	7	lien	lien	NOUN
ftr-334	383	8	filing	filing	NOUN
ftr-334	383	9	practice	practice	NOUN
ftr-334	383	10	,	,	PUNCT
ftr-334	383	11	which	which	PRON
ftr-334	383	12	is	be	AUX
ftr-334	383	13	based	base	VERB
ftr-334	383	14	on	on	ADP
ftr-334	383	15	a	a	DET
ftr-334	383	16	threshold	threshold	NOUN
ftr-334	383	17	amount	amount	NOUN
ftr-334	383	18	of	of	ADP
ftr-334	383	19	unpaid	unpaid	ADJ
ftr-334	383	20	liability	liability	NOUN
ftr-334	383	21	,	,	PUNCT
ftr-334	383	22	rather	rather	ADV
ftr-334	383	23	than	than	ADP
ftr-334	383	24	on	on	ADP
ftr-334	383	25	a	a	DET
ftr-334	383	26	case	case	NOUN
ftr-334	383	27	-	-	PUNCT
ftr-334	383	28	by	by	ADP
ftr-334	383	29	-	-	PUNCT
ftr-334	383	30	case	case	NOUN
ftr-334	383	31	basis	basis	NOUN
ftr-334	383	32	.	.	PUNCT
ftr-334	384	1	although	although	SCONJ
ftr-334	384	2	this	this	PRON
ftr-334	384	3	may	may	AUX
ftr-334	384	4	be	be	AUX
ftr-334	384	5	efficient	efficient	ADJ
ftr-334	384	6	,	,	PUNCT
ftr-334	384	7	critics	critic	NOUN
ftr-334	384	8	have	have	AUX
ftr-334	384	9	asserted	assert	VERB
ftr-334	384	10	that	that	SCONJ
ftr-334	384	11	the	the	DET
ftr-334	384	12	corresponding	corresponding	ADJ
ftr-334	384	13	financial	financial	ADJ
ftr-334	384	14	harm	harm	NOUN
ftr-334	384	15	created	create	VERB
ftr-334	384	16	by	by	ADP
ftr-334	384	17	the	the	DET
ftr-334	384	18	process	process	NOUN
ftr-334	384	19	is	be	AUX
ftr-334	384	20	significantly	significantly	ADV
ftr-334	384	21	more	more	ADV
ftr-334	384	22	harmful	harmful	ADJ
ftr-334	384	23	to	to	ADP
ftr-334	384	24	taxpayers	taxpayer	NOUN
ftr-334	384	25	,	,	PUNCT
ftr-334	384	26	and	and	CCONJ
ftr-334	384	27	,	,	PUNCT
ftr-334	384	28	in	in	ADP
ftr-334	384	29	many	many	ADJ
ftr-334	384	30	instances	instance	NOUN
ftr-334	384	31	,	,	PUNCT
ftr-334	384	32	results	result	NOUN
ftr-334	384	33	in	in	ADP
ftr-334	384	34	the	the	DET
ftr-334	384	35	irs	irs	PROPN
ftr-334	384	36	being	be	AUX
ftr-334	384	37	unable	unable	ADJ
ftr-334	384	38	to	to	PART
ftr-334	384	39	collect	collect	VERB
ftr-334	384	40	at	at	ADV
ftr-334	384	41	all	all	ADV
ftr-334	384	42	.	.	PUNCT
ftr-334	385	1	see	see	VERB
ftr-334	385	2	michael	michael	PROPN
ftr-334	385	3	beller	beller	PROPN
ftr-334	385	4	,	,	PUNCT
ftr-334	385	5	taxpayer	taxpayer	NOUN
ftr-334	385	6	advocate	advocate	NOUN
ftr-334	385	7	report	report	NOUN
ftr-334	385	8	highlights	highlight	NOUN
ftr-334	385	9	needfor	needfor	ADP
ftr-334	385	10	lien	lien	NOUN
ftr-334	385	11	reform	reform	NOUN
ftr-334	385	12	,	,	PUNCT
ftr-334	385	13	2011	2011	NUM
ftr-334	385	14	tnt	tnt	PROPN
ftr-334	385	15	126	126	NUM
ftr-334	385	16	-	-	SYM
ftr-334	385	17	5	5	NUM
ftr-334	385	18	(	(	PUNCT
ftr-334	385	19	june	june	PROPN
ftr-334	385	20	30	30	NUM
ftr-334	385	21	,	,	PUNCT
ftr-334	385	22	2011	2011	NUM
ftr-334	385	23	)	)	PUNCT
ftr-334	385	24	(	(	PUNCT
ftr-334	385	25	tax	tax	NOUN
ftr-334	385	26	analysts	analyst	NOUN
ftr-334	385	27	)	)	PUNCT
ftr-334	385	28	.	.	PUNCT
ftr-334	386	1	professor	professor	NOUN
ftr-334	386	2	keith	keith	PROPN
ftr-334	386	3	fogg	fogg	PROPN
ftr-334	386	4	argues	argue	VERB
ftr-334	386	5	that	that	SCONJ
ftr-334	386	6	the	the	DET
ftr-334	386	7	greater	great	ADJ
ftr-334	386	8	push	push	NOUN
ftr-334	386	9	for	for	ADP
ftr-334	386	10	efficiency	efficiency	NOUN
ftr-334	386	11	and	and	CCONJ
ftr-334	386	12	cost	cost	NOUN
ftr-334	386	13	-	-	PUNCT
ftr-334	386	14	cutting	cutting	NOUN
ftr-334	386	15	in	in	ADP
ftr-334	386	16	the	the	DET
ftr-334	386	17	filing	filing	NOUN
ftr-334	386	18	of	of	ADP
ftr-334	386	19	low	low	ADJ
ftr-334	386	20	dollar	dollar	NOUN
ftr-334	386	21	liens	lien	NOUN
ftr-334	386	22	has	have	AUX
ftr-334	386	23	removed	remove	VERB
ftr-334	386	24	avenues	avenue	NOUN
ftr-334	386	25	for	for	ADP
ftr-334	386	26	low	low	ADJ
ftr-334	386	27	-	-	PUNCT
ftr-334	386	28	income	income	NOUN
ftr-334	386	29	taxpayers	taxpayer	NOUN
ftr-334	386	30	'	'	PART
ftr-334	386	31	unique	unique	ADJ
ftr-334	386	32	circumstances	circumstance	NOUN
ftr-334	386	33	to	to	PART
ftr-334	386	34	be	be	AUX
ftr-334	386	35	heard	hear	VERB
ftr-334	386	36	and	and	CCONJ
ftr-334	386	37	has	have	AUX
ftr-334	386	38	led	lead	VERB
ftr-334	386	39	to	to	ADP
ftr-334	386	40	the	the	DET
ftr-334	386	41	irs	irs	PROPN
ftr-334	386	42	wasting	waste	VERB
ftr-334	386	43	resources	resource	NOUN
ftr-334	386	44	in	in	ADP
ftr-334	386	45	filing	file	VERB
ftr-334	386	46	liens	lien	NOUN
ftr-334	386	47	that	that	PRON
ftr-334	386	48	are	be	AUX
ftr-334	386	49	unlikely	unlikely	ADJ
ftr-334	386	50	to	to	PART
ftr-334	386	51	yield	yield	VERB
ftr-334	386	52	sufficient	sufficient	ADJ
ftr-334	386	53	funds	fund	NOUN
ftr-334	386	54	to	to	PART
ftr-334	386	55	recoup	recoup	VERB
ftr-334	386	56	the	the	DET
ftr-334	386	57	costs	cost	NOUN
ftr-334	386	58	of	of	ADP
ftr-334	386	59	the	the	DET
ftr-334	386	60	lien	lien	NOUN
ftr-334	386	61	filing	filing	NOUN
ftr-334	386	62	,	,	PUNCT
ftr-334	386	63	much	much	ADV
ftr-334	386	64	less	less	ADV
ftr-334	386	65	recover	recover	VERB
ftr-334	386	66	the	the	DET
ftr-334	386	67	amount	amount	NOUN
ftr-334	386	68	of	of	ADP
ftr-334	386	69	tax	tax	NOUN
ftr-334	386	70	owed	owe	VERB
ftr-334	386	71	.	.	PUNCT
ftr-334	387	1	t.	t.	PROPN
ftr-334	387	2	keith	keith	PROPN
ftr-334	387	3	fogg	fogg	PROPN
ftr-334	387	4	,	,	PUNCT
ftr-334	387	5	systemic	systemic	ADJ
ftr-334	387	6	problems	problem	NOUN
ftr-334	387	7	with	with	ADP
ftr-334	387	8	low	low	ADJ
ftr-334	387	9	-	-	PUNCT
ftr-334	387	10	dollar	dollar	NOUN
ftr-334	387	11	lien	lien	NOUN
ftr-334	387	12	filing	filing	NOUN
ftr-334	387	13	,	,	PUNCT
ftr-334	387	14	133	133	NUM
ftr-334	387	15	tax	tax	NOUN
ftr-334	387	16	notes	note	NOUN
ftr-334	387	17	88	88	NUM
ftr-334	387	18	(	(	PUNCT
ftr-334	387	19	oct	oct	PROPN
ftr-334	387	20	.	.	PROPN
ftr-334	387	21	2	2	NUM
ftr-334	387	22	,	,	PUNCT
ftr-334	387	23	2011	2011	NUM
ftr-334	387	24	)	)	PUNCT
ftr-334	387	25	.	.	PUNCT
ftr-334	388	1	professor	professor	PROPN
ftr-334	388	2	fogg	fogg	PROPN
ftr-334	388	3	proposes	propose	VERB
ftr-334	388	4	that	that	SCONJ
ftr-334	388	5	the	the	DET
ftr-334	388	6	irs	irs	PROPN
ftr-334	388	7	should	should	AUX
ftr-334	388	8	base	base	VERB
ftr-334	388	9	its	its	PRON
ftr-334	388	10	lien	lien	NOUN
ftr-334	388	11	filing	file	VERB
ftr-334	388	12	regime	regime	NOUN
ftr-334	388	13	on	on	ADP
ftr-334	388	14	factors	factor	NOUN
ftr-334	388	15	such	such	ADJ
ftr-334	388	16	as	as	ADP
ftr-334	388	17	real	real	ADJ
ftr-334	388	18	estate	estate	NOUN
ftr-334	388	19	equity	equity	NOUN
ftr-334	388	20	and	and	CCONJ
ftr-334	388	21	taxpayer	taxpayer	NOUN
ftr-334	388	22	cooperation	cooperation	NOUN
ftr-334	388	23	,	,	PUNCT
ftr-334	388	24	rather	rather	ADV
ftr-334	388	25	than	than	ADP
ftr-334	388	26	automatic	automatic	ADJ
ftr-334	388	27	minimum	minimum	NOUN
ftr-334	388	28	thresholds	threshold	NOUN
ftr-334	388	29	in	in	ADP
ftr-334	388	30	amount	amount	NOUN
ftr-334	388	31	of	of	ADP
ftr-334	388	32	tax	tax	NOUN
ftr-334	388	33	owed	owe	VERB
ftr-334	388	34	,	,	PUNCT
ftr-334	388	35	in	in	ADP
ftr-334	388	36	order	order	NOUN
ftr-334	388	37	to	to	PART
ftr-334	388	38	reduce	reduce	VERB
ftr-334	388	39	the	the	DET
ftr-334	388	40	administrative	administrative	ADJ
ftr-334	388	41	burden	burden	NOUN
ftr-334	388	42	on	on	ADP
ftr-334	388	43	the	the	DET
ftr-334	388	44	irs	irs	PROPN
ftr-334	388	45	and	and	CCONJ
ftr-334	388	46	increase	increase	VERB
ftr-334	388	47	the	the	DET
ftr-334	388	48	amount	amount	NOUN
ftr-334	388	49	of	of	ADP
ftr-334	388	50	delinquent	delinquent	ADJ
ftr-334	388	51	taxes	taxis	NOUN
ftr-334	388	52	collected	collect	VERB
ftr-334	388	53	.	.	PUNCT
ftr-334	389	1	i	i	PRON
ftr-334	389	2	d.	d.	PROPN
ftr-334	389	3	58	58	NUM
ftr-334	389	4	.	.	PUNCT
ftr-334	390	1	see	see	VERB
ftr-334	390	2	nta	nta	PROPN
ftr-334	390	3	2010	2010	NUM
ftr-334	390	4	ann	ann	PROPN
ftr-334	390	5	.	.	PUNCT
ftr-334	391	1	rep	rep	PROPN
ftr-334	391	2	.	.	PROPN
ftr-334	391	3	vol	vol	NOUN
ftr-334	391	4	.	.	PROPN
ftr-334	391	5	1	1	NUM
ftr-334	391	6	,	,	PUNCT
ftr-334	391	7	supra	supra	PROPN
ftr-334	391	8	note	note	PROPN
ftr-334	391	9	56	56	NUM
ftr-334	391	10	,	,	PUNCT
ftr-334	391	11	at	at	ADP
ftr-334	391	12	15	15	NUM
ftr-334	391	13	(	(	PUNCT
ftr-334	391	14	calling	call	VERB
ftr-334	391	15	for	for	ADP
ftr-334	391	16	a	a	DET
ftr-334	391	17	broadening	broadening	NOUN
ftr-334	391	18	of	of	ADP
ftr-334	391	19	the	the	DET
ftr-334	391	20	irs	irs	PROPN
ftr-334	391	21	's	's	PART
ftr-334	391	22	mission	mission	NOUN
ftr-334	391	23	to	to	PART
ftr-334	391	24	include	include	VERB
ftr-334	391	25	its	its	PRON
ftr-334	391	26	roles	role	NOUN
ftr-334	391	27	as	as	ADP
ftr-334	391	28	both	both	PRON
ftr-334	391	29	revenue	revenue	NOUN
ftr-334	391	30	collection	collection	NOUN
ftr-334	391	31	agent	agent	NOUN
ftr-334	391	32	and	and	CCONJ
ftr-334	391	33	benefit	benefit	NOUN
ftr-334	391	34	administrator	administrator	NOUN
ftr-334	391	35	)	)	PUNCT
ftr-334	391	36	.	.	PUNCT
ftr-334	392	1	but	but	CCONJ
ftr-334	392	2	see	see	VERB
ftr-334	392	3	jeremiah	jeremiah	PROPN
ftr-334	392	4	coder	coder	PROPN
ftr-334	392	5	,	,	PUNCT
ftr-334	392	6	news	news	NOUN
ftr-334	392	7	analysis	analysis	NOUN
ftr-334	392	8	:	:	PUNCT
ftr-334	392	9	the	the	DET
ftr-334	392	10	new	new	ADJ
ftr-334	392	11	irs	irs	PROPN
ftr-334	392	12	:	:	PUNCT
ftr-334	392	13	expanding	expand	VERB
ftr-334	392	14	the	the	DET
ftr-334	392	15	mission	mission	NOUN
ftr-334	392	16	?	?	PUNCT
ftr-334	392	17	,	,	PUNCT
ftr-334	392	18	128	128	NUM
ftr-334	392	19	tax	tax	NOUN
ftr-334	392	20	notes	note	NOUN
ftr-334	392	21	575	575	NUM
ftr-334	392	22	,	,	PUNCT
ftr-334	392	23	(	(	PUNCT
ftr-334	392	24	aug	aug	PROPN
ftr-334	392	25	.	.	PROPN
ftr-334	392	26	9	9	NUM
ftr-334	392	27	,	,	PUNCT
ftr-334	392	28	2010	2010	NUM
ftr-334	392	29	)	)	PUNCT
ftr-334	392	30	(	(	PUNCT
ftr-334	392	31	quoting	quote	VERB
ftr-334	392	32	former	former	ADJ
ftr-334	392	33	commissioner	commissioner	NOUN
ftr-334	392	34	mortimer	mortimer	PROPN
ftr-334	392	35	caplin	caplin	PROPN
ftr-334	392	36	's	's	PART
ftr-334	392	37	comment	comment	NOUN
ftr-334	392	38	that	that	SCONJ
ftr-334	392	39	expanding	expand	VERB
ftr-334	392	40	the	the	DET
ftr-334	392	41	mission	mission	NOUN
ftr-334	392	42	statement	statement	NOUN
ftr-334	392	43	of	of	ADP
ftr-334	392	44	the	the	DET
ftr-334	392	45	irs	irs	PROPN
ftr-334	392	46	beyond	beyond	ADP
ftr-334	392	47	its	its	PRON
ftr-334	392	48	tax	tax	NOUN
ftr-334	392	49	collecting	collecting	NOUN
ftr-334	392	50	role	role	NOUN
ftr-334	392	51	"	"	PUNCT
ftr-334	392	52	goes	go	VERB
ftr-334	392	53	overboard	overboard	ADV
ftr-334	392	54	"	"	PUNCT
ftr-334	392	55	)	)	PUNCT
ftr-334	392	56	.	.	PUNCT
ftr-334	393	1	caplin	caplin	PROPN
ftr-334	393	2	contends	contend	VERB
ftr-334	393	3	that	that	SCONJ
ftr-334	393	4	olsen	olsen	PROPN
ftr-334	393	5	's	's	PART
ftr-334	393	6	call	call	NOUN
ftr-334	393	7	for	for	ADP
ftr-334	393	8	a	a	DET
ftr-334	393	9	-new	-new	ADJ
ftr-334	393	10	mission	mission	NOUN
ftr-334	393	11	statement	statement	NOUN
ftr-334	393	12	,	,	PUNCT
ftr-334	393	13	although	although	SCONJ
ftr-334	393	14	reflective	reflective	ADJ
ftr-334	393	15	of	of	ADP
ftr-334	393	16	the	the	DET
ftr-334	393	17	irs	irs	PROPN
ftr-334	393	18	's	's	PART
ftr-334	393	19	current	current	ADJ
ftr-334	393	20	2012	2012	NUM
ftr-334	393	21	]	]	PUNCT
ftr-334	393	22	533	533	NUM
ftr-334	393	23	florida	florida	PROPN
ftr-334	393	24	tax	tax	NOUN
ftr-334	393	25	review	review	NOUN
ftr-334	393	26	monumental	monumental	ADJ
ftr-334	393	27	tasks	task	NOUN
ftr-334	393	28	the	the	DET
ftr-334	393	29	irs	irs	PROPN
ftr-334	393	30	has	have	VERB
ftr-334	393	31	before	before	ADP
ftr-334	393	32	it	it	PRON
ftr-334	393	33	,	,	PUNCT
ftr-334	393	34	there	there	PRON
ftr-334	393	35	should	should	AUX
ftr-334	393	36	be	be	AUX
ftr-334	393	37	little	little	ADJ
ftr-334	393	38	surprise	surprise	NOUN
ftr-334	393	39	that	that	SCONJ
ftr-334	393	40	the	the	DET
ftr-334	393	41	agency	agency	NOUN
ftr-334	393	42	itself	itself	PRON
ftr-334	393	43	,	,	PUNCT
ftr-334	393	44	as	as	ADP
ftr-334	393	45	with	with	ADP
ftr-334	393	46	many	many	ADJ
ftr-334	393	47	other	other	ADJ
ftr-334	393	48	agencies	agency	NOUN
ftr-334	393	49	,	,	PUNCT
ftr-334	393	50	often	often	ADV
ftr-334	393	51	emphasizes	emphasize	VERB
ftr-334	393	52	efficiency	efficiency	NOUN
ftr-334	393	53	at	at	ADP
ftr-334	393	54	the	the	DET
ftr-334	393	55	expense	expense	NOUN
ftr-334	393	56	of	of	ADP
ftr-334	393	57	participation	participation	NOUN
ftr-334	393	58	and	and	CCONJ
ftr-334	393	59	genuine	genuine	ADJ
ftr-334	393	60	accountability	accountability	NOUN
ftr-334	393	61	in	in	ADP
ftr-334	393	62	the	the	DET
ftr-334	393	63	way	way	NOUN
ftr-334	393	64	it	it	PRON
ftr-334	393	65	conducts	conduct	VERB
ftr-334	393	66	its	its	PRON
ftr-334	393	67	core	core	NOUN
ftr-334	393	68	rulemaking	rulemaking	NOUN
ftr-334	393	69	and	and	CCONJ
ftr-334	393	70	adjudicatory	adjudicatory	NOUN
ftr-334	393	71	functions	function	NOUN
ftr-334	393	72	.	.	PUNCT
ftr-334	394	1	9	9	NUM
ftr-334	394	2	while	while	SCONJ
ftr-334	394	3	there	there	PRON
ftr-334	394	4	has	have	AUX
ftr-334	394	5	been	be	AUX
ftr-334	394	6	significant	significant	ADJ
ftr-334	394	7	academic	academic	ADJ
ftr-334	394	8	interest	interest	NOUN
ftr-334	394	9	with	with	ADP
ftr-334	394	10	respect	respect	NOUN
ftr-334	394	11	to	to	ADP
ftr-334	394	12	the	the	DET
ftr-334	394	13	effect	effect	NOUN
ftr-334	394	14	of	of	ADP
ftr-334	394	15	the	the	DET
ftr-334	394	16	irs	irs	PROPN
ftr-334	394	17	's	's	PART
ftr-334	394	18	efforts	effort	NOUN
ftr-334	394	19	at	at	ADP
ftr-334	394	20	increasing	increase	VERB
ftr-334	394	21	tax	tax	NOUN
ftr-334	394	22	efficiency	efficiency	NOUN
ftr-334	394	23	when	when	SCONJ
ftr-334	394	24	it	it	PRON
ftr-334	394	25	makes	make	VERB
ftr-334	394	26	individual	individual	ADJ
ftr-334	394	27	determinations60	determinations60	NOUN
ftr-334	394	28	and	and	CCONJ
ftr-334	394	29	the	the	DET
ftr-334	394	30	lack	lack	NOUN
ftr-334	394	31	of	of	ADP
ftr-334	394	32	compliance	compliance	NOUN
ftr-334	394	33	with	with	ADP
ftr-334	394	34	the	the	DET
ftr-334	394	35	apa	apa	PROPN
ftr-334	394	36	's	's	PART
ftr-334	394	37	notice	notice	NOUN
ftr-334	394	38	-	-	PUNCT
ftr-334	394	39	and	and	CCONJ
ftr-334	394	40	-	-	PUNCT
ftr-334	394	41	comment	comment	NOUN
ftr-334	394	42	regime,6	regime,6	ADP
ftr-334	394	43	there	there	PRON
ftr-334	394	44	has	have	AUX
ftr-334	394	45	been	be	AUX
ftr-334	394	46	little	little	ADJ
ftr-334	394	47	attention	attention	NOUN
ftr-334	394	48	given	give	VERB
ftr-334	394	49	to	to	ADP
ftr-334	394	50	the	the	DET
ftr-334	394	51	impact	impact	NOUN
ftr-334	394	52	of	of	ADP
ftr-334	394	53	agency	agency	NOUN
ftr-334	394	54	procedure	procedure	NOUN
ftr-334	394	55	on	on	ADP
ftr-334	394	56	lower	low	ADJ
ftr-334	394	57	-	-	PUNCT
ftr-334	394	58	income	income	NOUN
ftr-334	394	59	individuals	individual	NOUN
ftr-334	394	60	.	.	PUNCT
ftr-334	395	1	62	62	NUM
ftr-334	395	2	this	this	DET
ftr-334	395	3	article	article	NOUN
ftr-334	395	4	is	be	AUX
ftr-334	395	5	an	an	DET
ftr-334	395	6	invitation	invitation	NOUN
ftr-334	395	7	for	for	ADP
ftr-334	395	8	policy	policy	NOUN
ftr-334	395	9	makers	maker	NOUN
ftr-334	395	10	and	and	CCONJ
ftr-334	395	11	scholars	scholar	NOUN
ftr-334	395	12	to	to	PART
ftr-334	395	13	consider	consider	VERB
ftr-334	395	14	the	the	DET
ftr-334	395	15	importance	importance	NOUN
ftr-334	395	16	of	of	ADP
ftr-334	395	17	participatory	participatory	ADJ
ftr-334	395	18	values	value	NOUN
ftr-334	395	19	and	and	CCONJ
ftr-334	395	20	democratic	democratic	ADJ
ftr-334	395	21	responsiveness	responsiveness	NOUN
ftr-334	395	22	in	in	ADP
ftr-334	395	23	the	the	DET
ftr-334	395	24	context	context	NOUN
ftr-334	395	25	of	of	ADP
ftr-334	395	26	irs	irs	PROPN
ftr-334	395	27	role	role	NOUN
ftr-334	395	28	,	,	PUNCT
ftr-334	395	29	pushes	push	VERB
ftr-334	395	30	the	the	DET
ftr-334	395	31	irs	irs	PROPN
ftr-334	395	32	in	in	ADP
ftr-334	395	33	unrelated	unrelated	ADJ
ftr-334	395	34	directions	direction	NOUN
ftr-334	395	35	.	.	PUNCT
ftr-334	396	1	i	i	PRON
ftr-334	396	2	d.	d.	PROPN
ftr-334	396	3	he	he	PRON
ftr-334	396	4	states	state	VERB
ftr-334	396	5	,	,	PUNCT
ftr-334	396	6	"	"	PUNCT
ftr-334	396	7	i	i	PRON
ftr-334	396	8	'm	be	AUX
ftr-334	396	9	a	a	DET
ftr-334	396	10	critic	critic	NOUN
ftr-334	396	11	of	of	ADP
ftr-334	396	12	new	new	ADJ
ftr-334	396	13	chores	chore	NOUN
ftr-334	396	14	continuously	continuously	ADV
ftr-334	396	15	imposed	impose	VERB
ftr-334	396	16	on	on	ADP
ftr-334	396	17	the	the	DET
ftr-334	396	18	irs	irs	PROPN
ftr-334	396	19	to	to	PART
ftr-334	396	20	police	police	VERB
ftr-334	396	21	social	social	ADJ
ftr-334	396	22	and	and	CCONJ
ftr-334	396	23	economic	economic	ADJ
ftr-334	396	24	policies	policy	NOUN
ftr-334	396	25	.	.	PUNCT
ftr-334	396	26	"	"	PUNCT
ftr-334	397	1	i	i	PRON
ftr-334	397	2	d.	d.	PROPN
ftr-334	397	3	59	59	NUM
ftr-334	397	4	.	.	PUNCT
ftr-334	398	1	see	see	VERB
ftr-334	398	2	leslie	leslie	PROPN
ftr-334	398	3	book	book	NOUN
ftr-334	398	4	,	,	PUNCT
ftr-334	398	5	the	the	DET
ftr-334	398	6	collection	collection	NOUN
ftr-334	398	7	due	due	ADJ
ftr-334	398	8	process	process	NOUN
ftr-334	398	9	rights	right	NOUN
ftr-334	398	10	:	:	PUNCT
ftr-334	398	11	a	a	DET
ftr-334	398	12	misstep	misstep	NOUN
ftr-334	398	13	or	or	CCONJ
ftr-334	398	14	a	a	DET
ftr-334	398	15	step	step	NOUN
ftr-334	398	16	in	in	ADP
ftr-334	398	17	the	the	DET
ftr-334	398	18	right	right	ADJ
ftr-334	398	19	direction	direction	NOUN
ftr-334	398	20	?	?	PUNCT
ftr-334	398	21	,	,	PUNCT
ftr-334	398	22	41	41	NUM
ftr-334	398	23	hous	hous	ADJ
ftr-334	398	24	.	.	PUNCT
ftr-334	399	1	l.	l.	PROPN
ftr-334	399	2	rev	rev	PROPN
ftr-334	399	3	.	.	PROPN
ftr-334	399	4	1145	1145	NUM
ftr-334	399	5	,	,	PUNCT
ftr-334	399	6	1158	1158	NUM
ftr-334	399	7	(	(	PUNCT
ftr-334	399	8	2004	2004	NUM
ftr-334	399	9	)	)	PUNCT
ftr-334	400	1	[	[	X
ftr-334	400	2	hereinafter	hereinafter	NOUN
ftr-334	400	3	book	book	NOUN
ftr-334	400	4	,	,	PUNCT
ftr-334	400	5	the	the	DET
ftr-334	400	6	collection	collection	NOUN
ftr-334	400	7	due	due	ADJ
ftr-334	400	8	process	process	NOUN
ftr-334	400	9	]	]	PUNCT
ftr-334	400	10	(	(	PUNCT
ftr-334	400	11	describing	describe	VERB
ftr-334	400	12	the	the	DET
ftr-334	400	13	tension	tension	NOUN
ftr-334	400	14	between	between	ADP
ftr-334	400	15	irs	irs	PROPN
ftr-334	400	16	efficiency	efficiency	NOUN
ftr-334	400	17	and	and	CCONJ
ftr-334	400	18	collection	collection	NOUN
ftr-334	400	19	due	due	ADJ
ftr-334	400	20	process	process	NOUN
ftr-334	400	21	rules	rule	NOUN
ftr-334	400	22	)	)	PUNCT
ftr-334	400	23	.	.	PUNCT
ftr-334	401	1	congress	congress	PROPN
ftr-334	401	2	and	and	CCONJ
ftr-334	401	3	the	the	DET
ftr-334	401	4	courts	court	NOUN
ftr-334	401	5	too	too	ADV
ftr-334	401	6	have	have	AUX
ftr-334	401	7	emphasized	emphasize	VERB
ftr-334	401	8	at	at	ADP
ftr-334	401	9	various	various	ADJ
ftr-334	401	10	times	time	NOUN
ftr-334	401	11	expediency	expediency	NOUN
ftr-334	401	12	as	as	ADP
ftr-334	401	13	a	a	DET
ftr-334	401	14	rationale	rationale	NOUN
ftr-334	401	15	for	for	ADP
ftr-334	401	16	providing	provide	VERB
ftr-334	401	17	extraordinary	extraordinary	ADJ
ftr-334	401	18	powers	power	NOUN
ftr-334	401	19	to	to	ADP
ftr-334	401	20	the	the	DET
ftr-334	401	21	irs	irs	PROPN
ftr-334	401	22	.	.	PUNCT
ftr-334	402	1	see	see	VERB
ftr-334	402	2	,	,	PUNCT
ftr-334	402	3	e.g.	e.g.	ADV
ftr-334	402	4	,	,	PUNCT
ftr-334	402	5	bull	bull	PROPN
ftr-334	402	6	v.	v.	ADP
ftr-334	402	7	united	united	PROPN
ftr-334	402	8	states	states	PROPN
ftr-334	402	9	,	,	PUNCT
ftr-334	402	10	295	295	NUM
ftr-334	402	11	u.s	u.s	PROPN
ftr-334	402	12	.	.	PROPN
ftr-334	402	13	247	247	NUM
ftr-334	402	14	,	,	PUNCT
ftr-334	402	15	259	259	NUM
ftr-334	402	16	(	(	PUNCT
ftr-334	402	17	1935	1935	NUM
ftr-334	402	18	)	)	PUNCT
ftr-334	402	19	(	(	PUNCT
ftr-334	402	20	stressing	stress	VERB
ftr-334	402	21	the	the	DET
ftr-334	402	22	importance	importance	NOUN
ftr-334	402	23	of	of	ADP
ftr-334	402	24	prompt	prompt	ADJ
ftr-334	402	25	and	and	CCONJ
ftr-334	402	26	certain	certain	ADJ
ftr-334	402	27	tax	tax	NOUN
ftr-334	402	28	collection	collection	NOUN
ftr-334	402	29	)	)	PUNCT
ftr-334	402	30	;	;	PUNCT
ftr-334	402	31	bob	bob	PROPN
ftr-334	402	32	jones	jones	PROPN
ftr-334	402	33	univ	univ	PROPN
ftr-334	402	34	.	.	PUNCT
ftr-334	403	1	v.	v.	PROPN
ftr-334	403	2	simon	simon	PROPN
ftr-334	403	3	,	,	PUNCT
ftr-334	403	4	416	416	NUM
ftr-334	403	5	u.s	u.s	PROPN
ftr-334	403	6	.	.	PROPN
ftr-334	403	7	725	725	NUM
ftr-334	403	8	,	,	PUNCT
ftr-334	403	9	736	736	NUM
ftr-334	403	10	-	-	SYM
ftr-334	403	11	37	37	NUM
ftr-334	403	12	(	(	PUNCT
ftr-334	403	13	1974	1974	NUM
ftr-334	403	14	)	)	PUNCT
ftr-334	404	1	(	(	PUNCT
ftr-334	404	2	identifying	identify	VERB
ftr-334	404	3	protection	protection	NOUN
ftr-334	404	4	of	of	ADP
ftr-334	404	5	the	the	DET
ftr-334	404	6	government	government	NOUN
ftr-334	404	7	's	's	PART
ftr-334	404	8	ability	ability	NOUN
ftr-334	404	9	to	to	PART
ftr-334	404	10	collect	collect	VERB
ftr-334	404	11	taxes	taxis	NOUN
ftr-334	404	12	in	in	ADP
ftr-334	404	13	a	a	DET
ftr-334	404	14	quick	quick	ADJ
ftr-334	404	15	and	and	CCONJ
ftr-334	404	16	unimpeded	unimpeded	ADJ
ftr-334	404	17	manner	manner	NOUN
ftr-334	404	18	as	as	ADP
ftr-334	404	19	an	an	DET
ftr-334	404	20	objective	objective	NOUN
ftr-334	404	21	of	of	ADP
ftr-334	404	22	the	the	DET
ftr-334	404	23	anti	anti	ADJ
ftr-334	404	24	-	-	ADJ
ftr-334	404	25	injunction	injunction	ADJ
ftr-334	404	26	act	act	NOUN
ftr-334	404	27	)	)	PUNCT
ftr-334	404	28	.	.	PUNCT
ftr-334	405	1	that	that	DET
ftr-334	405	2	emphasis	emphasis	NOUN
ftr-334	405	3	on	on	ADP
ftr-334	405	4	efficiency	efficiency	NOUN
ftr-334	405	5	,	,	PUNCT
ftr-334	405	6	flexibility	flexibility	NOUN
ftr-334	405	7	,	,	PUNCT
ftr-334	405	8	and	and	CCONJ
ftr-334	405	9	agency	agency	NOUN
ftr-334	405	10	discretion	discretion	NOUN
ftr-334	405	11	is	be	AUX
ftr-334	405	12	largely	largely	ADV
ftr-334	405	13	attributable	attributable	ADJ
ftr-334	405	14	to	to	ADP
ftr-334	405	15	a	a	DET
ftr-334	405	16	traditional	traditional	ADJ
ftr-334	405	17	legislative	legislative	ADJ
ftr-334	405	18	judicial	judicial	ADJ
ftr-334	405	19	reluctance	reluctance	NOUN
ftr-334	405	20	to	to	PART
ftr-334	405	21	interpose	interpose	VERB
ftr-334	405	22	procedural	procedural	ADJ
ftr-334	405	23	impediments	impediment	NOUN
ftr-334	405	24	on	on	ADP
ftr-334	405	25	ensuring	ensure	VERB
ftr-334	405	26	the	the	DET
ftr-334	405	27	free	free	ADJ
ftr-334	405	28	flow	flow	NOUN
ftr-334	405	29	of	of	ADP
ftr-334	405	30	revenues	revenue	NOUN
ftr-334	405	31	in	in	ADP
ftr-334	405	32	the	the	DET
ftr-334	405	33	government	government	NOUN
ftr-334	405	34	coffers	coffer	NOUN
ftr-334	405	35	.	.	PUNCT
ftr-334	406	1	see	see	VERB
ftr-334	406	2	nina	nina	PROPN
ftr-334	406	3	e.	e.	PROPN
ftr-334	406	4	olson	olson	PROPN
ftr-334	406	5	,	,	PUNCT
ftr-334	406	6	2010	2010	NUM
ftr-334	406	7	erwin	erwin	PROPN
ftr-334	406	8	n.	n.	PROPN
ftr-334	406	9	griswold	griswold	PROPN
ftr-334	406	10	lecture	lecture	PROPN
ftr-334	406	11	before	before	ADP
ftr-334	406	12	the	the	DET
ftr-334	406	13	american	american	PROPN
ftr-334	406	14	college	college	PROPN
ftr-334	406	15	of	of	ADP
ftr-334	406	16	tax	tax	NOUN
ftr-334	406	17	counsel	counsel	NOUN
ftr-334	406	18	:	:	PUNCT
ftr-334	406	19	taking	take	VERB
ftr-334	406	20	the	the	DET
ftr-334	406	21	bull	bull	NOUN
ftr-334	406	22	by	by	ADP
ftr-334	406	23	its	its	PRON
ftr-334	406	24	horns	horn	NOUN
ftr-334	406	25	:	:	PUNCT
ftr-334	406	26	some	some	DET
ftr-334	406	27	thoughts	thought	NOUN
ftr-334	406	28	on	on	ADP
ftr-334	406	29	constitutional	constitutional	ADJ
ftr-334	406	30	due	due	ADJ
ftr-334	406	31	process	process	NOUN
ftr-334	406	32	in	in	ADP
ftr-334	406	33	tax	tax	NOUN
ftr-334	406	34	collection	collection	NOUN
ftr-334	406	35	,	,	PUNCT
ftr-334	406	36	63	63	NUM
ftr-334	406	37	tax	tax	NOUN
ftr-334	406	38	law	law	NOUN
ftr-334	406	39	.	.	PUNCT
ftr-334	407	1	227	227	NUM
ftr-334	407	2	(	(	PUNCT
ftr-334	407	3	2010	2010	NUM
ftr-334	407	4	)	)	PUNCT
ftr-334	407	5	.	.	PUNCT
ftr-334	408	1	60	60	NUM
ftr-334	408	2	.	.	PUNCT
ftr-334	409	1	see	see	VERB
ftr-334	409	2	bryan	bryan	PROPN
ftr-334	409	3	t.	t.	PROPN
ftr-334	409	4	camp	camp	PROPN
ftr-334	409	5	,	,	PUNCT
ftr-334	409	6	theory	theory	NOUN
ftr-334	409	7	and	and	CCONJ
ftr-334	409	8	practice	practice	NOUN
ftr-334	409	9	in	in	ADP
ftr-334	409	10	tax	tax	NOUN
ftr-334	409	11	administration	administration	NOUN
ftr-334	409	12	,	,	PUNCT
ftr-334	409	13	29	29	NUM
ftr-334	409	14	va	va	NOUN
ftr-334	409	15	.	.	PUNCT
ftr-334	409	16	tax	tax	PROPN
ftr-334	409	17	rev	rev	PROPN
ftr-334	409	18	.	.	PROPN
ftr-334	409	19	227	227	NUM
ftr-334	409	20	,	,	PUNCT
ftr-334	409	21	275	275	NUM
ftr-334	409	22	(	(	PUNCT
ftr-334	409	23	2009	2009	NUM
ftr-334	409	24	)	)	PUNCT
ftr-334	410	1	[	[	X
ftr-334	410	2	hereinafter	hereinafter	NOUN
ftr-334	410	3	camp	camp	NOUN
ftr-334	410	4	,	,	PUNCT
ftr-334	410	5	theory	theory	NOUN
ftr-334	410	6	and	and	CCONJ
ftr-334	410	7	practice	practice	NOUN
ftr-334	410	8	]	]	PUNCT
ftr-334	410	9	(	(	PUNCT
ftr-334	410	10	describing	describe	VERB
ftr-334	410	11	the	the	DET
ftr-334	410	12	tas	ta	NOUN
ftr-334	410	13	as	as	ADP
ftr-334	410	14	providing	provide	VERB
ftr-334	410	15	a	a	DET
ftr-334	410	16	'	'	PUNCT
ftr-334	410	17	mechanism	mechanism	NOUN
ftr-334	410	18	to	to	PART
ftr-334	410	19	pull	pull	VERB
ftr-334	410	20	taxpayers	taxpayer	NOUN
ftr-334	410	21	out	out	ADP
ftr-334	410	22	of	of	ADP
ftr-334	410	23	the	the	DET
ftr-334	410	24	automatic	automatic	ADJ
ftr-334	410	25	processing	processing	NOUN
ftr-334	410	26	regime	regime	NOUN
ftr-334	410	27	"	"	PUNCT
ftr-334	410	28	used	use	VERB
ftr-334	410	29	to	to	PART
ftr-334	410	30	increase	increase	VERB
ftr-334	410	31	efficiency	efficiency	NOUN
ftr-334	410	32	and	and	CCONJ
ftr-334	410	33	centralize	centralize	VERB
ftr-334	410	34	return	return	NOUN
ftr-334	410	35	processing	processing	NOUN
ftr-334	410	36	)	)	PUNCT
ftr-334	410	37	;	;	PUNCT
ftr-334	410	38	see	see	VERB
ftr-334	410	39	also	also	ADV
ftr-334	410	40	shuyi	shuyi	VERB
ftr-334	410	41	oei	oei	PROPN
ftr-334	410	42	,	,	PUNCT
ftr-334	410	43	getting	get	VERB
ftr-334	410	44	more	more	ADJ
ftr-334	410	45	by	by	ADP
ftr-334	410	46	asking	ask	VERB
ftr-334	410	47	less	less	ADJ
ftr-334	410	48	:	:	PUNCT
ftr-334	410	49	the	the	DET
ftr-334	410	50	role	role	NOUN
ftr-334	410	51	of	of	ADP
ftr-334	410	52	stakeholder	stakeholder	NOUN
ftr-334	410	53	dynamics	dynamic	NOUN
ftr-334	410	54	in	in	ADP
ftr-334	410	55	reforming	reform	VERB
ftr-334	410	56	tax	tax	NOUN
ftr-334	410	57	law	law	NOUN
ftr-334	410	58	's	's	PART
ftr-334	410	59	offer	offer	NOUN
ftr-334	410	60	-	-	PUNCT
ftr-334	410	61	in	in	ADP
ftr-334	410	62	-	-	PUNCT
ftr-334	410	63	compromise	compromise	NOUN
ftr-334	410	64	procedure	procedure	NOUN
ftr-334	410	65	,	,	PUNCT
ftr-334	410	66	160	160	NUM
ftr-334	410	67	u.	u.	PROPN
ftr-334	410	68	penn	penn	PROPN
ftr-334	410	69	.	.	PUNCT
ftr-334	411	1	l.	l.	PROPN
ftr-334	411	2	rev	rev	PROPN
ftr-334	411	3	.	.	PUNCT
ftr-334	412	1	(	(	PUNCT
ftr-334	412	2	forthcoming	forthcoming	ADJ
ftr-334	412	3	2012	2012	NUM
ftr-334	412	4	)	)	PUNCT
ftr-334	412	5	.	.	PUNCT
ftr-334	413	1	61	61	NUM
ftr-334	413	2	.	.	PUNCT
ftr-334	414	1	see	see	VERB
ftr-334	414	2	hickman	hickman	PROPN
ftr-334	414	3	,	,	PUNCT
ftr-334	414	4	coloring	color	VERB
ftr-334	414	5	outside	outside	ADP
ftr-334	414	6	the	the	DET
ftr-334	414	7	lines	line	NOUN
ftr-334	414	8	,	,	PUNCT
ftr-334	414	9	supra	supra	PROPN
ftr-334	414	10	note	note	PROPN
ftr-334	414	11	26	26	NUM
ftr-334	414	12	,	,	PUNCT
ftr-334	414	13	at	at	ADP
ftr-334	414	14	1732	1732	NUM
ftr-334	414	15	-	-	SYM
ftr-334	414	16	40	40	NUM
ftr-334	414	17	.	.	PUNCT
ftr-334	415	1	62	62	NUM
ftr-334	415	2	.	.	PUNCT
ftr-334	416	1	in	in	ADP
ftr-334	416	2	addition	addition	NOUN
ftr-334	416	3	,	,	PUNCT
ftr-334	416	4	there	there	PRON
ftr-334	416	5	has	have	AUX
ftr-334	416	6	been	be	AUX
ftr-334	416	7	some	some	DET
ftr-334	416	8	scrutiny	scrutiny	NOUN
ftr-334	416	9	around	around	ADP
ftr-334	416	10	whether	whether	SCONJ
ftr-334	416	11	the	the	DET
ftr-334	416	12	irs	irs	PROPN
ftr-334	416	13	is	be	AUX
ftr-334	416	14	the	the	DET
ftr-334	416	15	best	good	ADJ
ftr-334	416	16	agency	agency	NOUN
ftr-334	416	17	to	to	PART
ftr-334	416	18	administer	administer	VERB
ftr-334	416	19	the	the	DET
ftr-334	416	20	provision	provision	NOUN
ftr-334	416	21	.	.	PUNCT
ftr-334	417	1	see	see	VERB
ftr-334	417	2	batchelder	batchelder	NOUN
ftr-334	417	3	&	&	CCONJ
ftr-334	417	4	toder	toder	NOUN
ftr-334	417	5	,	,	PUNCT
ftr-334	417	6	government	government	NOUN
ftr-334	417	7	spending	spending	NOUN
ftr-334	417	8	undercover	undercover	NOUN
ftr-334	417	9	,	,	PUNCT
ftr-334	417	10	supra	supra	PROPN
ftr-334	417	11	note	note	NOUN
ftr-334	417	12	51	51	NUM
ftr-334	417	13	(	(	PUNCT
ftr-334	417	14	calling	call	VERB
ftr-334	417	15	for	for	ADP
ftr-334	417	16	systematic	systematic	ADJ
ftr-334	417	17	review	review	NOUN
ftr-334	417	18	of	of	ADP
ftr-334	417	19	irs	irs	PROPN
ftr-334	417	20	spending	spending	NOUN
ftr-334	417	21	programs	program	NOUN
ftr-334	417	22	)	)	PUNCT
ftr-334	417	23	;	;	PUNCT
ftr-334	417	24	david	david	PROPN
ftr-334	417	25	a.	a.	PROPN
ftr-334	417	26	weisbach	weisbach	PROPN
ftr-334	417	27	&	&	CCONJ
ftr-334	417	28	jacob	jacob	PROPN
ftr-334	417	29	nussim	nussim	PROPN
ftr-334	417	30	,	,	PUNCT
ftr-334	417	31	the	the	DET
ftr-334	417	32	integration	integration	NOUN
ftr-334	417	33	of	of	ADP
ftr-334	417	34	tax	tax	NOUN
ftr-334	417	35	and	and	CCONJ
ftr-334	417	36	spending	spending	NOUN
ftr-334	417	37	programs	program	NOUN
ftr-334	417	38	,	,	PUNCT
ftr-334	417	39	113	113	NUM
ftr-334	417	40	yale	yale	PROPN
ftr-334	417	41	l.j	l.j	PROPN
ftr-334	417	42	.	.	PROPN
ftr-334	417	43	955	955	NUM
ftr-334	417	44	,	,	PUNCT
ftr-334	417	45	1001	1001	NUM
ftr-334	417	46	-	-	SYM
ftr-334	417	47	02	02	NUM
ftr-334	417	48	,	,	PUNCT
ftr-334	417	49	1023	1023	NUM
ftr-334	417	50	(	(	PUNCT
ftr-334	417	51	2004	2004	NUM
ftr-334	417	52	)	)	PUNCT
ftr-334	417	53	(	(	PUNCT
ftr-334	417	54	describing	describe	VERB
ftr-334	417	55	the	the	DET
ftr-334	417	56	benefits	benefit	NOUN
ftr-334	417	57	and	and	CCONJ
ftr-334	417	58	the	the	DET
ftr-334	417	59	drawback	drawback	NOUN
ftr-334	417	60	of	of	ADP
ftr-334	417	61	irs	irs	PROPN
ftr-334	417	62	administration	administration	NOUN
ftr-334	417	63	of	of	ADP
ftr-334	417	64	the	the	DET
ftr-334	417	65	eitc	eitc	PROPN
ftr-334	417	66	program	program	NOUN
ftr-334	417	67	as	as	SCONJ
ftr-334	417	68	opposed	oppose	VERB
ftr-334	417	69	to	to	ADP
ftr-334	417	70	a	a	DET
ftr-334	417	71	more	more	ADV
ftr-334	417	72	specialized	specialized	ADJ
ftr-334	417	73	agency	agency	NOUN
ftr-334	417	74	)	)	PUNCT
ftr-334	417	75	.	.	PUNCT
ftr-334	418	1	weisbach	weisbach	NOUN
ftr-334	418	2	and	and	CCONJ
ftr-334	418	3	nussim	nussim	PROPN
ftr-334	418	4	conclude	conclude	VERB
ftr-334	418	5	that	that	SCONJ
ftr-334	418	6	integration	integration	NOUN
ftr-334	418	7	of	of	ADP
ftr-334	418	8	the	the	DET
ftr-334	418	9	eitc	eitc	NOUN
ftr-334	418	10	within	within	ADP
ftr-334	418	11	the	the	DET
ftr-334	418	12	tax	tax	NOUN
ftr-334	418	13	system	system	NOUN
ftr-334	418	14	makes	make	VERB
ftr-334	418	15	more	more	ADJ
ftr-334	418	16	sense	sense	NOUN
ftr-334	418	17	than	than	ADP
ftr-334	418	18	the	the	DET
ftr-334	418	19	integration	integration	NOUN
ftr-334	418	20	of	of	ADP
ftr-334	418	21	the	the	DET
ftr-334	418	22	food	food	NOUN
ftr-334	418	23	stamp	stamp	NOUN
ftr-334	418	24	program	program	NOUN
ftr-334	418	25	(	(	PUNCT
ftr-334	418	26	fsp	fsp	NOUN
ftr-334	418	27	)	)	PUNCT
ftr-334	418	28	into	into	ADP
ftr-334	418	29	the	the	DET
ftr-334	418	30	tax	tax	NOUN
ftr-334	418	31	system	system	NOUN
ftr-334	418	32	due	due	ADP
ftr-334	418	33	to	to	ADP
ftr-334	418	34	the	the	DET
ftr-334	418	35	degree	degree	NOUN
ftr-334	418	36	of	of	ADP
ftr-334	418	37	responsiveness	responsiveness	NOUN
ftr-334	418	38	needed	need	VERB
ftr-334	418	39	to	to	PART
ftr-334	418	40	implement	implement	VERB
ftr-334	418	41	the	the	DET
ftr-334	418	42	fsp	fsp	NOUN
ftr-334	418	43	.	.	PUNCT
ftr-334	419	1	i	i	PRON
ftr-334	419	2	d	d	PROPN
ftr-334	419	3	at	at	ADP
ftr-334	419	4	1024	1024	NUM
ftr-334	419	5	.	.	PUNCT
ftr-334	420	1	[	[	X
ftr-334	420	2	vol	vol	NOUN
ftr-334	420	3	.	.	PUNCT
ftr-334	421	1	12:7534	12:7534	NUM
ftr-334	421	2	paradigm	paradigm	NOUN
ftr-334	421	3	for	for	ADP
ftr-334	421	4	irs	irs	PROPN
ftr-334	421	5	guidance	guidance	NOUN
ftr-334	421	6	rulemaking	rulemaking	NOUN
ftr-334	421	7	.	.	PUNCT
ftr-334	422	1	those	those	DET
ftr-334	422	2	themes	theme	NOUN
ftr-334	422	3	are	be	AUX
ftr-334	422	4	often	often	ADV
ftr-334	422	5	considered	consider	VERB
ftr-334	422	6	when	when	SCONJ
ftr-334	422	7	scholars	scholar	NOUN
ftr-334	422	8	examine	examine	VERB
ftr-334	422	9	the	the	DET
ftr-334	422	10	legitimacy	legitimacy	NOUN
ftr-334	422	11	and	and	CCONJ
ftr-334	422	12	efficacy	efficacy	NOUN
ftr-334	422	13	of	of	ADP
ftr-334	422	14	agencies	agency	NOUN
ftr-334	422	15	other	other	ADJ
ftr-334	422	16	than	than	ADP
ftr-334	422	17	the	the	DET
ftr-334	422	18	irs.63	irs.63	NOUN
ftr-334	422	19	those	those	DET
ftr-334	422	20	scholars	scholar	NOUN
ftr-334	422	21	have	have	AUX
ftr-334	422	22	noted	note	VERB
ftr-334	422	23	that	that	SCONJ
ftr-334	422	24	the	the	DET
ftr-334	422	25	process	process	NOUN
ftr-334	422	26	by	by	ADP
ftr-334	422	27	which	which	PRON
ftr-334	422	28	agencies	agency	NOUN
ftr-334	422	29	make	make	VERB
ftr-334	422	30	rules	rule	NOUN
ftr-334	422	31	in	in	ADP
ftr-334	422	32	and	and	CCONJ
ftr-334	422	33	of	of	ADP
ftr-334	422	34	itself	itself	PRON
ftr-334	422	35	,	,	PUNCT
ftr-334	422	36	as	as	ADP
ftr-334	422	37	with	with	ADP
ftr-334	422	38	the	the	DET
ftr-334	422	39	legislative	legislative	ADJ
ftr-334	422	40	process	process	NOUN
ftr-334	422	41	,	,	PUNCT
ftr-334	422	42	can	can	AUX
ftr-334	422	43	shortchange	shortchange	VERB
ftr-334	422	44	parties	party	NOUN
ftr-334	422	45	without	without	ADP
ftr-334	422	46	resources	resource	NOUN
ftr-334	422	47	or	or	CCONJ
ftr-334	422	48	voice	voice	NOUN
ftr-334	422	49	to	to	PART
ftr-334	422	50	participate	participate	VERB
ftr-334	422	51	.	.	PUNCT
ftr-334	423	1	when	when	SCONJ
ftr-334	423	2	agencies	agency	NOUN
ftr-334	423	3	have	have	VERB
ftr-334	423	4	responsibility	responsibility	NOUN
ftr-334	423	5	for	for	ADP
ftr-334	423	6	provisions	provision	NOUN
ftr-334	423	7	that	that	PRON
ftr-334	423	8	touch	touch	VERB
ftr-334	423	9	those	those	PRON
ftr-334	423	10	who	who	PRON
ftr-334	423	11	are	be	AUX
ftr-334	423	12	poor	poor	ADJ
ftr-334	423	13	and	and	CCONJ
ftr-334	423	14	marginalized	marginalize	VERB
ftr-334	423	15	,	,	PUNCT
ftr-334	423	16	merely	merely	ADV
ftr-334	423	17	opening	open	VERB
ftr-334	423	18	up	up	ADP
ftr-334	423	19	the	the	DET
ftr-334	423	20	guidance	guidance	NOUN
ftr-334	423	21	process	process	NOUN
ftr-334	423	22	,	,	PUNCT
ftr-334	423	23	a	a	DET
ftr-334	423	24	significant	significant	ADJ
ftr-334	423	25	step	step	NOUN
ftr-334	423	26	in	in	ADP
ftr-334	423	27	and	and	CCONJ
ftr-334	423	28	of	of	ADP
ftr-334	423	29	itself	itself	PRON
ftr-334	423	30	,	,	PUNCT
ftr-334	423	31	is	be	AUX
ftr-334	423	32	likely	likely	ADJ
ftr-334	423	33	to	to	PART
ftr-334	423	34	be	be	AUX
ftr-334	423	35	insufficient	insufficient	ADJ
ftr-334	423	36	to	to	PART
ftr-334	423	37	generate	generate	VERB
ftr-334	423	38	input	input	NOUN
ftr-334	423	39	and	and	CCONJ
ftr-334	423	40	help	help	VERB
ftr-334	423	41	maintain	maintain	VERB
ftr-334	423	42	agency	agency	NOUN
ftr-334	423	43	legitimacy	legitimacy	NOUN
ftr-334	423	44	in	in	ADP
ftr-334	423	45	a	a	DET
ftr-334	423	46	democratic	democratic	ADJ
ftr-334	423	47	government.6	government.6	PROPN
ftr-334	423	48	before	before	ADP
ftr-334	423	49	turning	turn	VERB
ftr-334	423	50	to	to	ADP
ftr-334	423	51	the	the	DET
ftr-334	423	52	challenges	challenge	NOUN
ftr-334	423	53	agencies	agency	NOUN
ftr-334	423	54	face	face	VERB
ftr-334	423	55	when	when	SCONJ
ftr-334	423	56	promulgating	promulgate	VERB
ftr-334	423	57	rules	rule	NOUN
ftr-334	423	58	that	that	PRON
ftr-334	423	59	relate	relate	VERB
ftr-334	423	60	to	to	ADP
ftr-334	423	61	low	low	ADJ
ftr-334	423	62	-	-	PUNCT
ftr-334	423	63	income	income	NOUN
ftr-334	423	64	individuals	individual	NOUN
ftr-334	423	65	,	,	PUNCT
ftr-334	423	66	the	the	DET
ftr-334	423	67	following	follow	VERB
ftr-334	423	68	section	section	NOUN
ftr-334	423	69	examines	examine	VERB
ftr-334	423	70	agency	agency	NOUN
ftr-334	423	71	rulemaking	rulemake	VERB
ftr-334	423	72	in	in	ADP
ftr-334	423	73	general	general	ADJ
ftr-334	423	74	and	and	CCONJ
ftr-334	423	75	irs	irs	PROPN
ftr-334	423	76	rulemaking	rulemaking	NOUN
ftr-334	423	77	within	within	ADP
ftr-334	423	78	that	that	DET
ftr-334	423	79	broad	broad	ADJ
ftr-334	423	80	context	context	NOUN
ftr-334	423	81	.	.	PUNCT
ftr-334	424	1	m.	m.	NOUN
ftr-334	424	2	organization	organization	PROPN
ftr-334	424	3	of	of	ADP
ftr-334	424	4	apa	apa	PROPN
ftr-334	424	5	concepts	concept	NOUN
ftr-334	424	6	and	and	CCONJ
ftr-334	424	7	irs	irs	PROPN
ftr-334	424	8	rulemaking	rulemake	VERB
ftr-334	424	9	administrative	administrative	ADJ
ftr-334	424	10	agencies	agency	NOUN
ftr-334	424	11	perform	perform	VERB
ftr-334	424	12	two	two	NUM
ftr-334	424	13	basic	basic	ADJ
ftr-334	424	14	functions	function	NOUN
ftr-334	424	15	:	:	PUNCT
ftr-334	424	16	adjudication	adjudication	NOUN
ftr-334	424	17	and	and	CCONJ
ftr-334	424	18	rulemaking	rulemaking	NOUN
ftr-334	424	19	.	.	PUNCT
ftr-334	425	1	65	65	NUM
ftr-334	426	1	the	the	DET
ftr-334	426	2	apa66	apa66	PROPN
ftr-334	426	3	does	do	AUX
ftr-334	426	4	not	not	PART
ftr-334	426	5	clearly	clearly	ADV
ftr-334	426	6	distinguish	distinguish	VERB
ftr-334	426	7	rulemaking	rulemaking	NOUN
ftr-334	426	8	and	and	CCONJ
ftr-334	426	9	adjudication	adjudication	NOUN
ftr-334	426	10	,	,	PUNCT
ftr-334	426	11	though	though	SCONJ
ftr-334	426	12	it	it	PRON
ftr-334	426	13	does	do	AUX
ftr-334	426	14	define	define	VERB
ftr-334	426	15	the	the	DET
ftr-334	426	16	agency	agency	NOUN
ftr-334	426	17	functions	function	NOUN
ftr-334	426	18	in	in	ADP
ftr-334	426	19	terms	term	NOUN
ftr-334	426	20	of	of	ADP
ftr-334	426	21	rules	rule	NOUN
ftr-334	426	22	and	and	CCONJ
ftr-334	426	23	orders	order	NOUN
ftr-334	426	24	,	,	PUNCT
ftr-334	426	25	and	and	CCONJ
ftr-334	426	26	those	those	DET
ftr-334	426	27	two	two	NUM
ftr-334	426	28	categories	category	NOUN
ftr-334	426	29	are	be	AUX
ftr-334	426	30	intended	intend	VERB
ftr-334	426	31	to	to	PART
ftr-334	426	32	have	have	VERB
ftr-334	426	33	"	"	PUNCT
ftr-334	426	34	distinct	distinct	ADJ
ftr-334	426	35	procedural	procedural	ADJ
ftr-334	426	36	consequences	consequence	NOUN
ftr-334	426	37	.	.	PUNCT
ftr-334	426	38	"	"	PUNCT
ftr-334	427	1	a	a	DET
ftr-334	427	2	"	"	PUNCT
ftr-334	427	3	rule	rule	NOUN
ftr-334	427	4	,	,	PUNCT
ftr-334	427	5	"	"	PUNCT
ftr-334	427	6	under	under	ADP
ftr-334	427	7	the	the	DET
ftr-334	427	8	apa	apa	PROPN
ftr-334	427	9	definition	definition	NOUN
ftr-334	427	10	,	,	PUNCT
ftr-334	427	11	is	be	AUX
ftr-334	427	12	an	an	DET
ftr-334	427	13	"	"	PUNCT
ftr-334	427	14	agency	agency	NOUN
ftr-334	427	15	statement	statement	NOUN
ftr-334	427	16	63	63	NUM
ftr-334	427	17	.	.	PUNCT
ftr-334	428	1	see	see	VERB
ftr-334	428	2	nina	nina	PROPN
ftr-334	428	3	a.	a.	PROPN
ftr-334	428	4	mendelson	mendelson	PROPN
ftr-334	428	5	,	,	PUNCT
ftr-334	428	6	rulemaking	rulemaking	NOUN
ftr-334	428	7	,	,	PUNCT
ftr-334	428	8	democracy	democracy	NOUN
ftr-334	428	9	,	,	PUNCT
ftr-334	428	10	and	and	CCONJ
ftr-334	428	11	torrents	torrent	NOUN
ftr-334	428	12	of	of	ADP
ftr-334	428	13	email	email	NOUN
ftr-334	428	14	,	,	PUNCT
ftr-334	428	15	79	79	NUM
ftr-334	428	16	geo	geo	PROPN
ftr-334	428	17	.	.	PROPN
ftr-334	428	18	wash	wash	PROPN
ftr-334	428	19	l.	l.	PROPN
ftr-334	428	20	rev	rev	PROPN
ftr-334	428	21	.	.	PROPN
ftr-334	428	22	1343	1343	NUM
ftr-334	428	23	,	,	PUNCT
ftr-334	428	24	1343	1343	NUM
ftr-334	428	25	(	(	PUNCT
ftr-334	428	26	2011	2011	NUM
ftr-334	428	27	)	)	PUNCT
ftr-334	429	1	[	[	X
ftr-334	429	2	hereinafter	hereinafter	NOUN
ftr-334	429	3	mendelson	mendelson	PROPN
ftr-334	429	4	,	,	PUNCT
ftr-334	429	5	rulemaking	rulemaking	NOUN
ftr-334	429	6	]	]	PUNCT
ftr-334	429	7	(	(	PUNCT
ftr-334	429	8	explaining	explain	VERB
ftr-334	429	9	how	how	SCONJ
ftr-334	429	10	public	public	ADJ
ftr-334	429	11	proposal	proposal	NOUN
ftr-334	429	12	and	and	CCONJ
ftr-334	429	13	public	public	ADJ
ftr-334	429	14	comments	comment	NOUN
ftr-334	429	15	incorporated	incorporate	VERB
ftr-334	429	16	into	into	ADP
ftr-334	429	17	the	the	DET
ftr-334	429	18	rulemaking	rulemaking	NOUN
ftr-334	429	19	process	process	NOUN
ftr-334	429	20	increase	increase	NOUN
ftr-334	429	21	legitimacy	legitimacy	NOUN
ftr-334	429	22	of	of	ADP
ftr-334	429	23	agency	agency	NOUN
ftr-334	429	24	decisions	decision	NOUN
ftr-334	429	25	)	)	PUNCT
ftr-334	429	26	.	.	PUNCT
ftr-334	430	1	64	64	NUM
ftr-334	430	2	.	.	PUNCT
ftr-334	431	1	see	see	VERB
ftr-334	431	2	i	i	PRON
ftr-334	431	3	d	d	PROPN
ftr-334	431	4	at	at	ADP
ftr-334	431	5	1346	1346	NUM
ftr-334	431	6	(	(	PUNCT
ftr-334	431	7	discussing	discuss	VERB
ftr-334	431	8	large	large	ADJ
ftr-334	431	9	amounts	amount	NOUN
ftr-334	431	10	of	of	ADP
ftr-334	431	11	comments	comment	NOUN
ftr-334	431	12	received	receive	VERB
ftr-334	431	13	through	through	ADP
ftr-334	431	14	the	the	DET
ftr-334	431	15	e	e	NOUN
ftr-334	431	16	-	-	ADJ
ftr-334	431	17	rulemaking	rulemaking	ADJ
ftr-334	431	18	process	process	NOUN
ftr-334	431	19	and	and	CCONJ
ftr-334	431	20	asserting	assert	VERB
ftr-334	431	21	that	that	SCONJ
ftr-334	431	22	agencies	agency	NOUN
ftr-334	431	23	too	too	ADV
ftr-334	431	24	often	often	ADV
ftr-334	431	25	discount	discount	VERB
ftr-334	431	26	those	those	PRON
ftr-334	431	27	from	from	ADP
ftr-334	431	28	lay	lie	VERB
ftr-334	431	29	people	people	NOUN
ftr-334	431	30	)	)	PUNCT
ftr-334	431	31	;	;	PUNCT
ftr-334	431	32	arthur	arthur	PROPN
ftr-334	431	33	earl	earl	PROPN
ftr-334	431	34	bonfield	bonfield	PROPN
ftr-334	431	35	,	,	PUNCT
ftr-334	431	36	representation	representation	NOUN
ftr-334	431	37	for	for	ADP
ftr-334	431	38	the	the	DET
ftr-334	431	39	poor	poor	ADJ
ftr-334	431	40	in	in	ADP
ftr-334	431	41	federal	federal	ADJ
ftr-334	431	42	rulemaking	rulemaking	NOUN
ftr-334	431	43	,	,	PUNCT
ftr-334	431	44	67	67	NUM
ftr-334	431	45	mich	mich	PROPN
ftr-334	431	46	.	.	PUNCT
ftr-334	432	1	l.	l.	PROPN
ftr-334	432	2	rev	rev	PROPN
ftr-334	432	3	.	.	PROPN
ftr-334	432	4	511	511	NUM
ftr-334	432	5	,	,	PUNCT
ftr-334	432	6	511	511	NUM
ftr-334	432	7	-	-	SYM
ftr-334	432	8	12	12	NUM
ftr-334	432	9	(	(	PUNCT
ftr-334	432	10	1968	1968	NUM
ftr-334	432	11	-	-	SYM
ftr-334	432	12	1969	1969	NUM
ftr-334	432	13	)	)	PUNCT
ftr-334	433	1	[	[	X
ftr-334	433	2	hereinafter	hereinafter	NOUN
ftr-334	433	3	bonfield	bonfield	NOUN
ftr-334	433	4	,	,	PUNCT
ftr-334	433	5	representation	representation	NOUN
ftr-334	433	6	for	for	ADP
ftr-334	433	7	the	the	DET
ftr-334	433	8	poor	poor	ADJ
ftr-334	433	9	]	]	X
ftr-334	433	10	(	(	PUNCT
ftr-334	433	11	explaining	explain	VERB
ftr-334	433	12	that	that	SCONJ
ftr-334	433	13	economically	economically	ADV
ftr-334	433	14	underprivileged	underprivileged	ADJ
ftr-334	433	15	persons	person	NOUN
ftr-334	433	16	who	who	PRON
ftr-334	433	17	are	be	AUX
ftr-334	433	18	effected	effect	VERB
ftr-334	433	19	by	by	ADP
ftr-334	433	20	federal	federal	ADJ
ftr-334	433	21	rulemaking	rulemaking	NOUN
ftr-334	433	22	often	often	ADV
ftr-334	433	23	lack	lack	VERB
ftr-334	433	24	the	the	DET
ftr-334	433	25	means	mean	NOUN
ftr-334	433	26	to	to	PART
ftr-334	433	27	assert	assert	VERB
ftr-334	433	28	their	their	PRON
ftr-334	433	29	interest	interest	NOUN
ftr-334	433	30	regardless	regardless	ADV
ftr-334	433	31	of	of	ADP
ftr-334	433	32	opportunity	opportunity	NOUN
ftr-334	433	33	to	to	PART
ftr-334	433	34	do	do	AUX
ftr-334	433	35	so	so	ADV
ftr-334	433	36	)	)	PUNCT
ftr-334	433	37	.	.	PUNCT
ftr-334	434	1	65	65	NUM
ftr-334	434	2	.	.	PUNCT
ftr-334	434	3	alan	alan	PROPN
ftr-334	434	4	b.	b.	PROPN
ftr-334	434	5	morrison	morrison	PROPN
ftr-334	434	6	,	,	PUNCT
ftr-334	434	7	administrative	administrative	ADJ
ftr-334	434	8	agencies	agency	NOUN
ftr-334	434	9	are	be	AUX
ftr-334	434	10	just	just	ADV
ftr-334	434	11	like	like	ADP
ftr-334	434	12	legislatures	legislature	NOUN
ftr-334	434	13	and	and	CCONJ
ftr-334	434	14	courts	court	NOUN
ftr-334	434	15	except	except	SCONJ
ftr-334	434	16	when	when	SCONJ
ftr-334	434	17	they	they	PRON
ftr-334	434	18	're	be	AUX
ftr-334	434	19	not	not	PART
ftr-334	434	20	,	,	PUNCT
ftr-334	434	21	59	59	NUM
ftr-334	434	22	admin	admin	ADJ
ftr-334	434	23	.	.	PUNCT
ftr-334	435	1	l.	l.	PROPN
ftr-334	435	2	rev	rev	PROPN
ftr-334	435	3	.	.	PROPN
ftr-334	435	4	79	79	NUM
ftr-334	435	5	,	,	PUNCT
ftr-334	435	6	83	83	NUM
ftr-334	435	7	-	-	SYM
ftr-334	435	8	84	84	NUM
ftr-334	435	9	(	(	PUNCT
ftr-334	435	10	2007	2007	NUM
ftr-334	435	11	)	)	PUNCT
ftr-334	435	12	(	(	PUNCT
ftr-334	435	13	describing	describe	VERB
ftr-334	435	14	the	the	DET
ftr-334	435	15	development	development	NOUN
ftr-334	435	16	of	of	ADP
ftr-334	435	17	agency	agency	NOUN
ftr-334	435	18	functions	function	NOUN
ftr-334	435	19	)	)	PUNCT
ftr-334	435	20	.	.	PUNCT
ftr-334	436	1	66	66	NUM
ftr-334	436	2	.	.	PUNCT
ftr-334	436	3	administrative	administrative	ADJ
ftr-334	436	4	procedure	procedure	NOUN
ftr-334	436	5	act	act	NOUN
ftr-334	436	6	,	,	PUNCT
ftr-334	436	7	60	60	NUM
ftr-334	436	8	stat	stat	NOUN
ftr-334	436	9	.	.	PUNCT
ftr-334	437	1	237	237	NUM
ftr-334	437	2	(	(	PUNCT
ftr-334	437	3	1946	1946	NUM
ftr-334	437	4	)	)	PUNCT
ftr-334	437	5	(	(	PUNCT
ftr-334	437	6	codified	codify	VERB
ftr-334	437	7	as	as	SCONJ
ftr-334	437	8	amended	amend	VERB
ftr-334	437	9	in	in	ADP
ftr-334	437	10	scattered	scatter	VERB
ftr-334	437	11	sections	section	NOUN
ftr-334	437	12	of	of	ADP
ftr-334	437	13	5	5	NUM
ftr-334	437	14	u.s.c	u.s.c	ADJ
ftr-334	437	15	.	.	PUNCT
ftr-334	437	16	)	)	PUNCT
ftr-334	437	17	.	.	PUNCT
ftr-334	438	1	67	67	NUM
ftr-334	438	2	.	.	PUNCT
ftr-334	439	1	gordon	gordon	PROPN
ftr-334	439	2	g.	g.	PROPN
ftr-334	439	3	young	young	PROPN
ftr-334	439	4	,	,	PUNCT
ftr-334	439	5	judicial	judicial	ADJ
ftr-334	439	6	review	review	NOUN
ftr-334	439	7	of	of	ADP
ftr-334	439	8	informal	informal	ADJ
ftr-334	439	9	agency	agency	NOUN
ftr-334	439	10	action	action	NOUN
ftr-334	439	11	on	on	ADP
ftr-334	439	12	the	the	DET
ftr-334	439	13	fiftieth	fiftieth	ADJ
ftr-334	439	14	anniversary	anniversary	NOUN
ftr-334	439	15	of	of	ADP
ftr-334	439	16	the	the	DET
ftr-334	439	17	apa	apa	PROPN
ftr-334	439	18	:	:	PUNCT
ftr-334	439	19	the	the	DET
ftr-334	439	20	alleged	allege	VERB
ftr-334	439	21	demise	demise	NOUN
ftr-334	439	22	and	and	CCONJ
ftr-334	439	23	actual	actual	ADJ
ftr-334	439	24	status	status	NOUN
ftr-334	439	25	of	of	ADP
ftr-334	439	26	overton	overton	PROPN
ftr-334	439	27	park	park	PROPN
ftr-334	439	28	's	's	PART
ftr-334	439	29	requirement	requirement	NOUN
ftr-334	439	30	of	of	ADP
ftr-334	439	31	judicial	judicial	ADJ
ftr-334	439	32	review	review	NOUN
ftr-334	439	33	"	"	PUNCT
ftr-334	439	34	on	on	ADP
ftr-334	439	35	the	the	DET
ftr-334	439	36	record	record	NOUN
ftr-334	439	37	,	,	PUNCT
ftr-334	439	38	"	"	PUNCT
ftr-334	439	39	10	10	NUM
ftr-334	439	40	admin	admin	ADJ
ftr-334	439	41	.	.	PUNCT
ftr-334	440	1	l.j	l.j	PROPN
ftr-334	440	2	.	.	PROPN
ftr-334	440	3	am	be	AUX
ftr-334	440	4	.	.	PUNCT
ftr-334	441	1	u.	u.	PROPN
ftr-334	441	2	179	179	NUM
ftr-334	441	3	,	,	PUNCT
ftr-334	441	4	184	184	NUM
ftr-334	441	5	(	(	PUNCT
ftr-334	441	6	1996	1996	NUM
ftr-334	441	7	)	)	PUNCT
ftr-334	441	8	(	(	PUNCT
ftr-334	441	9	"	"	PUNCT
ftr-334	441	10	the	the	DET
ftr-334	441	11	apa	apa	PROPN
ftr-334	441	12	's	's	PART
ftr-334	441	13	differentiation	differentiation	NOUN
ftr-334	441	14	between	between	ADP
ftr-334	441	15	adjudicative	adjudicative	ADJ
ftr-334	441	16	and	and	CCONJ
ftr-334	441	17	legislative	legislative	ADJ
ftr-334	441	18	[	[	X
ftr-334	441	19	rulemaking	rulemaking	NOUN
ftr-334	441	20	]	]	X
ftr-334	441	21	action	action	NOUN
ftr-334	441	22	has	have	AUX
ftr-334	441	23	proved	prove	VERB
ftr-334	441	24	intelligible	intelligible	ADJ
ftr-334	441	25	only	only	ADV
ftr-334	441	26	by	by	ADP
ftr-334	441	27	means	mean	NOUN
ftr-334	441	28	of	of	ADP
ftr-334	441	29	reading	read	VERB
ftr-334	441	30	common	common	ADJ
ftr-334	441	31	sense	sense	NOUN
ftr-334	441	32	and	and	CCONJ
ftr-334	441	33	constitutional	constitutional	ADJ
ftr-334	441	34	tradition	tradition	NOUN
ftr-334	441	35	into	into	ADP
ftr-334	441	36	the	the	DET
ftr-334	441	37	statute	statute	NOUN
ftr-334	441	38	.	.	PUNCT
ftr-334	441	39	"	"	PUNCT
ftr-334	441	40	)	)	PUNCT
ftr-334	441	41	.	.	PUNCT
ftr-334	442	1	in	in	ADP
ftr-334	442	2	essence	essence	NOUN
ftr-334	442	3	,	,	PUNCT
ftr-334	442	4	the	the	DET
ftr-334	442	5	rulemaking	rulemaking	ADJ
ftr-334	442	6	role	role	NOUN
ftr-334	442	7	that	that	PRON
ftr-334	442	8	administrative	administrative	ADJ
ftr-334	442	9	agencies	agency	NOUN
ftr-334	442	10	play	play	VERB
ftr-334	442	11	is	be	AUX
ftr-334	442	12	similar	similar	ADJ
ftr-334	442	13	to	to	ADP
ftr-334	442	14	that	that	PRON
ftr-334	442	15	played	play	VERB
ftr-334	442	16	by	by	ADP
ftr-334	442	17	legislative	legislative	ADJ
ftr-334	442	18	bodies	body	NOUN
ftr-334	442	19	:	:	PUNCT
ftr-334	442	20	they	they	PRON
ftr-334	442	21	promulgate	promulgate	VERB
ftr-334	442	22	rules	rule	NOUN
ftr-334	442	23	,	,	PUNCT
ftr-334	442	24	procedures	procedure	NOUN
ftr-334	442	25	,	,	PUNCT
ftr-334	442	26	and	and	CCONJ
ftr-334	442	27	standards	standard	NOUN
ftr-334	442	28	applicable	applicable	ADJ
ftr-334	442	29	to	to	ADP
ftr-334	442	30	both	both	DET
ftr-334	442	31	themselves	themselves	PRON
ftr-334	442	32	and	and	CCONJ
ftr-334	442	33	to	to	ADP
ftr-334	442	34	2012	2012	NUM
ftr-334	442	35	]	]	PUNCT
ftr-334	442	36	535	535	NUM
ftr-334	442	37	florida	florida	PROPN
ftr-334	442	38	tax	tax	NOUN
ftr-334	442	39	review	review	NOUN
ftr-334	442	40	of	of	ADP
ftr-334	442	41	general	general	ADJ
ftr-334	442	42	or	or	CCONJ
ftr-334	442	43	particular	particular	ADJ
ftr-334	442	44	applicability	applicability	NOUN
ftr-334	442	45	and	and	CCONJ
ftr-334	442	46	future	future	ADJ
ftr-334	442	47	effect	effect	NOUN
ftr-334	442	48	designed	design	VERB
ftr-334	442	49	to	to	PART
ftr-334	442	50	implement	implement	VERB
ftr-334	442	51	,	,	PUNCT
ftr-334	442	52	interpret	interpret	VERB
ftr-334	442	53	,	,	PUNCT
ftr-334	442	54	or	or	CCONJ
ftr-334	442	55	prescribe	prescribe	VERB
ftr-334	442	56	law	law	NOUN
ftr-334	442	57	or	or	CCONJ
ftr-334	442	58	policy	policy	NOUN
ftr-334	442	59	or	or	CCONJ
ftr-334	442	60	describing	describe	VERB
ftr-334	442	61	the	the	DET
ftr-334	442	62	organization	organization	NOUN
ftr-334	442	63	,	,	PUNCT
ftr-334	442	64	procedure	procedure	NOUN
ftr-334	442	65	,	,	PUNCT
ftr-334	442	66	or	or	CCONJ
ftr-334	442	67	practice	practice	NOUN
ftr-334	442	68	requirements	requirement	NOUN
ftr-334	442	69	of	of	ADP
ftr-334	442	70	an	an	DET
ftr-334	442	71	agency	agency	NOUN
ftr-334	442	72	.	.	PUNCT
ftr-334	443	1	"6	"6	VERB
ftr-334	443	2	an	an	DET
ftr-334	443	3	"	"	PUNCT
ftr-334	443	4	order	order	NOUN
ftr-334	443	5	,	,	PUNCT
ftr-334	443	6	"	"	PUNCT
ftr-334	443	7	for	for	ADP
ftr-334	443	8	the	the	DET
ftr-334	443	9	purposes	purpose	NOUN
ftr-334	443	10	of	of	ADP
ftr-334	443	11	the	the	DET
ftr-334	443	12	apa	apa	PROPN
ftr-334	443	13	,	,	PUNCT
ftr-334	443	14	is	be	AUX
ftr-334	443	15	defined	define	VERB
ftr-334	443	16	as	as	ADP
ftr-334	443	17	"	"	PUNCT
ftr-334	443	18	the	the	DET
ftr-334	443	19	whole	whole	NOUN
ftr-334	443	20	or	or	CCONJ
ftr-334	443	21	a	a	DET
ftr-334	443	22	part	part	NOUN
ftr-334	443	23	of	of	ADP
ftr-334	443	24	a	a	DET
ftr-334	443	25	final	final	ADJ
ftr-334	443	26	disposition	disposition	NOUN
ftr-334	443	27	,	,	PUNCT
ftr-334	443	28	whether	whether	SCONJ
ftr-334	443	29	affirmative	affirmative	ADJ
ftr-334	443	30	,	,	PUNCT
ftr-334	443	31	negative	negative	ADJ
ftr-334	443	32	,	,	PUNCT
ftr-334	443	33	injunctive	injunctive	ADJ
ftr-334	443	34	,	,	PUNCT
ftr-334	443	35	or	or	CCONJ
ftr-334	443	36	declaratory	declaratory	ADJ
ftr-334	443	37	in	in	ADP
ftr-334	443	38	form	form	NOUN
ftr-334	443	39	,	,	PUNCT
ftr-334	443	40	of	of	ADP
ftr-334	443	41	an	an	DET
ftr-334	443	42	agency	agency	NOUN
ftr-334	443	43	in	in	ADP
ftr-334	443	44	a	a	DET
ftr-334	443	45	matter	matter	NOUN
ftr-334	443	46	other	other	ADJ
ftr-334	443	47	than	than	ADP
ftr-334	443	48	rulemaking	rulemake	VERB
ftr-334	443	49	but	but	CCONJ
ftr-334	443	50	including	include	VERB
ftr-334	443	51	licensing	licensing	NOUN
ftr-334	443	52	.	.	PUNCT
ftr-334	444	1	"69	"69	PUNCT
ftr-334	445	1	under	under	ADP
ftr-334	445	2	this	this	DET
ftr-334	445	3	definition	definition	NOUN
ftr-334	445	4	,	,	PUNCT
ftr-334	445	5	adjudication	adjudication	NOUN
ftr-334	445	6	refers	refer	VERB
ftr-334	445	7	to	to	ADP
ftr-334	445	8	an	an	DET
ftr-334	445	9	action	action	NOUN
ftr-334	445	10	that	that	PRON
ftr-334	445	11	results	result	VERB
ftr-334	445	12	in	in	ADP
ftr-334	445	13	a	a	DET
ftr-334	445	14	final	final	ADJ
ftr-334	445	15	determination	determination	NOUN
ftr-334	445	16	of	of	ADP
ftr-334	445	17	a	a	DET
ftr-334	445	18	matter	matter	NOUN
ftr-334	445	19	related	relate	VERB
ftr-334	445	20	to	to	ADP
ftr-334	445	21	a	a	DET
ftr-334	445	22	specific	specific	ADJ
ftr-334	445	23	person	person	NOUN
ftr-334	445	24	,	,	PUNCT
ftr-334	445	25	while	while	SCONJ
ftr-334	445	26	rulemaking	rulemaking	NOUN
ftr-334	445	27	is	be	AUX
ftr-334	445	28	a	a	DET
ftr-334	445	29	process	process	NOUN
ftr-334	445	30	for	for	ADP
ftr-334	445	31	"	"	PUNCT
ftr-334	445	32	formulating	formulating	NOUN
ftr-334	445	33	,	,	PUNCT
ftr-334	445	34	amending	amending	NOUN
ftr-334	445	35	,	,	PUNCT
ftr-334	445	36	or	or	CCONJ
ftr-334	445	37	repealing	repeal	VERB
ftr-334	445	38	a	a	DET
ftr-334	445	39	rule	rule	NOUN
ftr-334	445	40	,	,	PUNCT
ftr-334	445	41	"	"	PUNCT
ftr-334	445	42	resembling	resemble	VERB
ftr-334	445	43	more	more	ADJ
ftr-334	445	44	of	of	ADP
ftr-334	445	45	a	a	DET
ftr-334	445	46	statute	statute	NOUN
ftr-334	445	47	in	in	ADP
ftr-334	445	48	that	that	SCONJ
ftr-334	445	49	it	it	PRON
ftr-334	445	50	applies	apply	VERB
ftr-334	445	51	to	to	ADP
ftr-334	445	52	a	a	DET
ftr-334	445	53	category	category	NOUN
ftr-334	445	54	of	of	ADP
ftr-334	445	55	regulatees	regulatee	NOUN
ftr-334	445	56	generally.70	generally.70	VERB
ftr-334	445	57	the	the	DET
ftr-334	445	58	focus	focus	NOUN
ftr-334	445	59	on	on	ADP
ftr-334	445	60	procedure	procedure	NOUN
ftr-334	445	61	leading	lead	VERB
ftr-334	445	62	to	to	ADP
ftr-334	445	63	the	the	DET
ftr-334	445	64	formation	formation	NOUN
ftr-334	445	65	of	of	ADP
ftr-334	445	66	rules	rule	NOUN
ftr-334	445	67	necessarily	necessarily	ADV
ftr-334	445	68	takes	take	VERB
ftr-334	445	69	us	we	PRON
ftr-334	445	70	to	to	ADP
ftr-334	445	71	a	a	DET
ftr-334	445	72	review	review	NOUN
ftr-334	445	73	of	of	ADP
ftr-334	445	74	general	general	ADJ
ftr-334	445	75	administrative	administrative	ADJ
ftr-334	445	76	law	law	NOUN
ftr-334	445	77	principles	principle	NOUN
ftr-334	445	78	as	as	SCONJ
ftr-334	445	79	applied	apply	VERB
ftr-334	445	80	to	to	ADP
ftr-334	445	81	agency	agency	NOUN
ftr-334	445	82	rulemaking	rulemaking	NOUN
ftr-334	445	83	.	.	PUNCT
ftr-334	446	1	in	in	ADP
ftr-334	446	2	addition	addition	NOUN
ftr-334	446	3	to	to	ADP
ftr-334	446	4	being	be	AUX
ftr-334	446	5	descriptive	descriptive	ADJ
ftr-334	446	6	,	,	PUNCT
ftr-334	446	7	this	this	DET
ftr-334	446	8	section	section	NOUN
ftr-334	446	9	has	have	VERB
ftr-334	446	10	a	a	DET
ftr-334	446	11	normative	normative	ADJ
ftr-334	446	12	approach	approach	NOUN
ftr-334	446	13	.	.	PUNCT
ftr-334	447	1	given	give	VERB
ftr-334	447	2	the	the	DET
ftr-334	447	3	importance	importance	NOUN
ftr-334	447	4	of	of	ADP
ftr-334	447	5	money	money	NOUN
ftr-334	447	6	and	and	CCONJ
ftr-334	447	7	power	power	NOUN
ftr-334	447	8	,	,	PUNCT
ftr-334	447	9	many	many	ADJ
ftr-334	447	10	scholars	scholar	NOUN
ftr-334	447	11	considering	consider	VERB
ftr-334	447	12	the	the	DET
ftr-334	447	13	relationship	relationship	NOUN
ftr-334	447	14	between	between	ADP
ftr-334	447	15	regulated	regulated	ADJ
ftr-334	447	16	parties	party	NOUN
ftr-334	447	17	and	and	CCONJ
ftr-334	447	18	government	government	NOUN
ftr-334	447	19	agencies	agency	NOUN
ftr-334	447	20	have	have	AUX
ftr-334	447	21	noted	note	VERB
ftr-334	447	22	the	the	DET
ftr-334	447	23	potential	potential	ADJ
ftr-334	447	24	problems	problem	NOUN
ftr-334	447	25	when	when	SCONJ
ftr-334	447	26	regulated	regulated	ADJ
ftr-334	447	27	parties	party	NOUN
ftr-334	447	28	are	be	AUX
ftr-334	447	29	excluded	exclude	VERB
ftr-334	447	30	from	from	ADP
ftr-334	447	31	or	or	CCONJ
ftr-334	447	32	have	have	VERB
ftr-334	447	33	little	little	ADJ
ftr-334	447	34	opportunity	opportunity	NOUN
ftr-334	447	35	to	to	PART
ftr-334	447	36	participate	participate	VERB
ftr-334	447	37	in	in	ADP
ftr-334	447	38	the	the	DET
ftr-334	447	39	formation	formation	NOUN
ftr-334	447	40	of	of	ADP
ftr-334	447	41	rules	rule	NOUN
ftr-334	447	42	that	that	PRON
ftr-334	447	43	are	be	AUX
ftr-334	447	44	meant	mean	VERB
ftr-334	447	45	to	to	PART
ftr-334	447	46	protect	protect	VERB
ftr-334	447	47	or	or	CCONJ
ftr-334	447	48	benefit	benefit	VERB
ftr-334	447	49	those	those	DET
ftr-334	447	50	parties.7	parties.7	NOUN
ftr-334	447	51	1	1	NUM
ftr-334	447	52	rules	rule	NOUN
ftr-334	447	53	that	that	PRON
ftr-334	447	54	are	be	AUX
ftr-334	447	55	designed	design	VERB
ftr-334	447	56	to	to	PART
ftr-334	447	57	encourage	encourage	VERB
ftr-334	447	58	participation	participation	NOUN
ftr-334	447	59	in	in	ADP
ftr-334	447	60	the	the	DET
ftr-334	447	61	modem	modem	PROPN
ftr-334	447	62	administrative	administrative	PROPN
ftr-334	447	63	state	state	PROPN
ftr-334	447	64	do	do	AUX
ftr-334	447	65	not	not	PART
ftr-334	447	66	work	work	VERB
ftr-334	447	67	as	as	ADV
ftr-334	447	68	well	well	ADV
ftr-334	447	69	or	or	CCONJ
ftr-334	447	70	evenly	evenly	ADV
ftr-334	447	71	when	when	SCONJ
ftr-334	447	72	the	the	DET
ftr-334	447	73	agency	agency	NOUN
ftr-334	447	74	is	be	AUX
ftr-334	447	75	responsible	responsible	ADJ
ftr-334	447	76	for	for	ADP
ftr-334	447	77	parties	party	NOUN
ftr-334	447	78	that	that	PRON
ftr-334	447	79	have	have	VERB
ftr-334	447	80	few	few	ADJ
ftr-334	447	81	resources	resource	NOUN
ftr-334	447	82	,	,	PUNCT
ftr-334	447	83	or	or	CCONJ
ftr-334	447	84	when	when	SCONJ
ftr-334	447	85	bigger	big	ADJ
ftr-334	447	86	,	,	PUNCT
ftr-334	447	87	more	more	ADV
ftr-334	447	88	powerful	powerful	ADJ
ftr-334	447	89	entities	entity	NOUN
ftr-334	447	90	crowd	crowd	VERB
ftr-334	447	91	the	the	DET
ftr-334	447	92	process	process	NOUN
ftr-334	447	93	and	and	CCONJ
ftr-334	447	94	capture	capture	VERB
ftr-334	447	95	agency	agency	NOUN
ftr-334	447	96	rulemaking	rulemaking	NOUN
ftr-334	447	97	in	in	ADP
ftr-334	447	98	a	a	DET
ftr-334	447	99	variety	variety	NOUN
ftr-334	447	100	of	of	ADP
ftr-334	447	101	ways	way	NOUN
ftr-334	447	102	.	.	PUNCT
ftr-334	448	1	in	in	ADP
ftr-334	448	2	offering	offer	VERB
ftr-334	448	3	a	a	DET
ftr-334	448	4	general	general	ADJ
ftr-334	448	5	description	description	NOUN
ftr-334	448	6	and	and	CCONJ
ftr-334	448	7	normative	normative	ADJ
ftr-334	448	8	approach	approach	NOUN
ftr-334	448	9	critical	critical	ADJ
ftr-334	448	10	of	of	ADP
ftr-334	448	11	existing	exist	VERB
ftr-334	448	12	participatory	participatory	ADJ
ftr-334	448	13	measures	measure	NOUN
ftr-334	448	14	in	in	ADP
ftr-334	448	15	the	the	DET
ftr-334	448	16	apa	apa	PROPN
ftr-334	448	17	,	,	PUNCT
ftr-334	448	18	this	this	DET
ftr-334	448	19	section	section	NOUN
ftr-334	448	20	is	be	AUX
ftr-334	448	21	a	a	DET
ftr-334	448	22	prelude	prelude	NOUN
ftr-334	448	23	to	to	ADP
ftr-334	448	24	prescriptive	prescriptive	ADJ
ftr-334	448	25	measures	measure	NOUN
ftr-334	448	26	that	that	PRON
ftr-334	448	27	can	can	AUX
ftr-334	448	28	help	help	VERB
ftr-334	448	29	address	address	VERB
ftr-334	448	30	the	the	DET
ftr-334	448	31	problems	problem	NOUN
ftr-334	448	32	it	it	PRON
ftr-334	448	33	identifies	identify	VERB
ftr-334	448	34	.	.	PUNCT
ftr-334	449	1	a.	a.	NOUN
ftr-334	449	2	agency	agency	PROPN
ftr-334	449	3	rulemaking	rulemaking	NOUN
ftr-334	449	4	.	.	PUNCT
ftr-334	450	1	recently	recently	ADV
ftr-334	450	2	,	,	PUNCT
ftr-334	450	3	courts	court	NOUN
ftr-334	450	4	and	and	CCONJ
ftr-334	450	5	academics	academic	NOUN
ftr-334	450	6	in	in	ADP
ftr-334	450	7	particular	particular	ADJ
ftr-334	450	8	have	have	AUX
ftr-334	450	9	focused	focus	VERB
ftr-334	450	10	on	on	ADP
ftr-334	450	11	the	the	DET
ftr-334	450	12	relationship	relationship	NOUN
ftr-334	450	13	of	of	ADP
ftr-334	450	14	the	the	DET
ftr-334	450	15	irs	irs	PROPN
ftr-334	450	16	's	's	PART
ftr-334	450	17	rulemaking	rulemake	VERB
ftr-334	450	18	powers	power	NOUN
ftr-334	450	19	to	to	ADP
ftr-334	450	20	the	the	DET
ftr-334	450	21	apa	apa	PROPN
ftr-334	450	22	.	.	PUNCT
ftr-334	451	1	while	while	SCONJ
ftr-334	451	2	administrative	administrative	ADJ
ftr-334	451	3	tax	tax	NOUN
ftr-334	451	4	law	law	NOUN
ftr-334	451	5	issues	issue	NOUN
ftr-334	451	6	largely	largely	ADV
ftr-334	451	7	escaped	escape	VERB
ftr-334	451	8	scrutiny	scrutiny	NOUN
ftr-334	451	9	for	for	ADP
ftr-334	451	10	much	much	ADJ
ftr-334	451	11	of	of	ADP
ftr-334	451	12	the	the	DET
ftr-334	451	13	first	first	ADJ
ftr-334	451	14	five	five	NUM
ftr-334	451	15	decades	decade	NOUN
ftr-334	451	16	following	follow	VERB
ftr-334	451	17	the	the	DET
ftr-334	451	18	apa	apa	PROPN
ftr-334	451	19	's	's	PART
ftr-334	451	20	enactment	enactment	NOUN
ftr-334	451	21	,	,	PUNCT
ftr-334	451	22	scholars	scholar	NOUN
ftr-334	451	23	and	and	CCONJ
ftr-334	451	24	judges	judge	NOUN
ftr-334	451	25	alike	alike	ADV
ftr-334	451	26	are	be	AUX
ftr-334	451	27	now	now	ADV
ftr-334	451	28	calling	call	VERB
ftr-334	451	29	for	for	ADP
ftr-334	451	30	the	the	DET
ftr-334	451	31	tax	tax	NOUN
ftr-334	451	32	bar	bar	NOUN
ftr-334	451	33	's	's	PART
ftr-334	451	34	increased	increase	VERB
ftr-334	451	35	awareness	awareness	NOUN
ftr-334	451	36	of	of	ADP
ftr-334	451	37	administrative	administrative	ADJ
ftr-334	451	38	law	law	NOUN
ftr-334	451	39	those	those	PRON
ftr-334	451	40	they	they	PRON
ftr-334	451	41	regulate	regulate	VERB
ftr-334	451	42	.	.	PUNCT
ftr-334	452	1	see	see	VERB
ftr-334	452	2	charles	charles	PROPN
ftr-334	452	3	h.	h.	PROPN
ftr-334	452	4	koch	koch	PROPN
ftr-334	452	5	,	,	PUNCT
ftr-334	452	6	jr	jr	PROPN
ftr-334	452	7	.	.	PROPN
ftr-334	452	8	,	,	PUNCT
ftr-334	452	9	judicial	judicial	ADJ
ftr-334	452	10	review	review	NOUN
ftr-334	452	11	of	of	ADP
ftr-334	452	12	administrative	administrative	ADJ
ftr-334	452	13	discretion	discretion	NOUN
ftr-334	452	14	,	,	PUNCT
ftr-334	452	15	54	54	NUM
ftr-334	452	16	geo	geo	PROPN
ftr-334	452	17	.	.	PROPN
ftr-334	452	18	wash	wash	PROPN
ftr-334	452	19	.	.	PUNCT
ftr-334	453	1	l.	l.	PROPN
ftr-334	453	2	rev	rev	PROPN
ftr-334	453	3	.	.	PROPN
ftr-334	454	1	469	469	NUM
ftr-334	454	2	,	,	PUNCT
ftr-334	454	3	483	483	NUM
ftr-334	454	4	-	-	SYM
ftr-334	454	5	87	87	NUM
ftr-334	454	6	(	(	PUNCT
ftr-334	454	7	2000	2000	NUM
ftr-334	454	8	)	)	PUNCT
ftr-334	454	9	.	.	PUNCT
ftr-334	455	1	68	68	NUM
ftr-334	455	2	.	.	NOUN
ftr-334	455	3	5	5	NUM
ftr-334	455	4	u.s.c	u.s.c	NOUN
ftr-334	455	5	.	.	PUNCT
ftr-334	456	1	§	§	PROPN
ftr-334	456	2	551(4	551(4	NUM
ftr-334	456	3	)	)	PUNCT
ftr-334	456	4	.	.	PUNCT
ftr-334	457	1	69	69	NUM
ftr-334	457	2	.	.	X
ftr-334	457	3	5	5	NUM
ftr-334	457	4	u.s.c	u.s.c	ADJ
ftr-334	457	5	.	.	PUNCT
ftr-334	458	1	§	§	PROPN
ftr-334	458	2	551(6	551(6	NUM
ftr-334	458	3	)	)	PUNCT
ftr-334	458	4	.	.	PUNCT
ftr-334	459	1	70	70	NUM
ftr-334	459	2	.	.	PUNCT
ftr-334	460	1	michael	michael	PROPN
ftr-334	460	2	i.	i.	PROPN
ftr-334	460	3	saltzman	saltzman	PROPN
ftr-334	460	4	&	&	CCONJ
ftr-334	460	5	leslie	leslie	PROPN
ftr-334	460	6	book	book	PROPN
ftr-334	460	7	,	,	PUNCT
ftr-334	460	8	irs	irs	PROPN
ftr-334	460	9	prac	prac	PROPN
ftr-334	460	10	.	.	PROPN
ftr-334	460	11	&	&	CCONJ
ftr-334	460	12	proc	proc	PROPN
ftr-334	460	13	.	.	PUNCT
ftr-334	461	1	t	t	PROPN
ftr-334	461	2	3.02[1	3.02[1	NUM
ftr-334	461	3	]	]	X
ftr-334	461	4	(	(	PUNCT
ftr-334	461	5	2010	2010	NUM
ftr-334	461	6	)	)	PUNCT
ftr-334	461	7	.	.	PUNCT
ftr-334	462	1	71	71	NUM
ftr-334	462	2	.	.	X
ftr-334	462	3	see	see	VERB
ftr-334	462	4	bonfield	bonfield	NOUN
ftr-334	462	5	,	,	PUNCT
ftr-334	462	6	representation	representation	NOUN
ftr-334	462	7	for	for	ADP
ftr-334	462	8	the	the	DET
ftr-334	462	9	poor	poor	ADJ
ftr-334	462	10	,	,	PUNCT
ftr-334	462	11	supra	supra	PROPN
ftr-334	462	12	note	note	NOUN
ftr-334	462	13	64	64	NUM
ftr-334	462	14	,	,	PUNCT
ftr-334	462	15	at	at	ADP
ftr-334	462	16	511	511	NUM
ftr-334	462	17	(	(	PUNCT
ftr-334	462	18	describing	describe	VERB
ftr-334	462	19	that	that	SCONJ
ftr-334	462	20	lower	low	ADJ
ftr-334	462	21	income	income	NOUN
ftr-334	462	22	individuals	individual	NOUN
ftr-334	462	23	are	be	AUX
ftr-334	462	24	inadequately	inadequately	ADV
ftr-334	462	25	represented	represent	VERB
ftr-334	462	26	in	in	ADP
ftr-334	462	27	the	the	DET
ftr-334	462	28	rulemaking	rulemaking	NOUN
ftr-334	462	29	process	process	NOUN
ftr-334	462	30	compared	compare	VERB
ftr-334	462	31	to	to	ADP
ftr-334	462	32	their	their	PRON
ftr-334	462	33	middle	middle	ADJ
ftr-334	462	34	class	class	NOUN
ftr-334	462	35	and	and	CCONJ
ftr-334	462	36	wealthy	wealthy	ADJ
ftr-334	462	37	counterparts	counterpart	NOUN
ftr-334	462	38	)	)	PUNCT
ftr-334	462	39	.	.	PUNCT
ftr-334	463	1	536	536	NUM
ftr-334	464	1	[	[	X
ftr-334	464	2	vol	vol	NOUN
ftr-334	464	3	.	.	PUNCT
ftr-334	465	1	12:7	12:7	NUM
ftr-334	465	2	paradigm	paradigm	NOUN
ftr-334	465	3	for	for	ADP
ftr-334	465	4	irs	irs	PROPN
ftr-334	465	5	guidance	guidance	NOUN
ftr-334	465	6	principles	principle	NOUN
ftr-334	465	7	.	.	PUNCT
ftr-334	466	1	the	the	DET
ftr-334	466	2	apa	apa	PROPN
ftr-334	466	3	is	be	AUX
ftr-334	466	4	a	a	DET
ftr-334	466	5	foundational	foundational	ADJ
ftr-334	466	6	statute	statute	NOUN
ftr-334	466	7	and	and	CCONJ
ftr-334	466	8	the	the	DET
ftr-334	466	9	result	result	NOUN
ftr-334	466	10	of	of	ADP
ftr-334	466	11	legislative	legislative	ADJ
ftr-334	466	12	and	and	CCONJ
ftr-334	466	13	scholarly	scholarly	ADJ
ftr-334	466	14	debates	debate	NOUN
ftr-334	466	15	about	about	ADP
ftr-334	466	16	the	the	DET
ftr-334	466	17	increasingly	increasingly	ADV
ftr-334	466	18	important	important	ADJ
ftr-334	466	19	role	role	NOUN
ftr-334	466	20	of	of	ADP
ftr-334	466	21	agencies	agency	NOUN
ftr-334	466	22	in	in	ADP
ftr-334	466	23	the	the	DET
ftr-334	466	24	post	post	ADJ
ftr-334	466	25	-	-	ADJ
ftr-334	466	26	new	new	ADJ
ftr-334	466	27	deal	deal	NOUN
ftr-334	466	28	world	world	NOUN
ftr-334	466	29	,	,	PUNCT
ftr-334	466	30	where	where	SCONJ
ftr-334	466	31	power	power	NOUN
ftr-334	466	32	flowed	flow	VERB
ftr-334	466	33	to	to	ADP
ftr-334	466	34	washington	washington	PROPN
ftr-334	466	35	and	and	CCONJ
ftr-334	466	36	unelected	unelected	ADJ
ftr-334	466	37	bureaucrats	bureaucrat	NOUN
ftr-334	466	38	were	be	AUX
ftr-334	466	39	increasingly	increasingly	ADV
ftr-334	466	40	responsible	responsible	ADJ
ftr-334	466	41	for	for	ADP
ftr-334	466	42	the	the	DET
ftr-334	466	43	welfare	welfare	NOUN
ftr-334	466	44	of	of	ADP
ftr-334	466	45	the	the	DET
ftr-334	466	46	citizens	citizen	NOUN
ftr-334	466	47	through	through	ADP
ftr-334	466	48	administering	administer	VERB
ftr-334	466	49	legislation	legislation	NOUN
ftr-334	466	50	that	that	PRON
ftr-334	466	51	touched	touch	VERB
ftr-334	466	52	all	all	DET
ftr-334	466	53	aspects	aspect	NOUN
ftr-334	466	54	of	of	ADP
ftr-334	466	55	americans	americans	PROPN
ftr-334	466	56	'	'	PART
ftr-334	466	57	lives	life	NOUN
ftr-334	466	58	.	.	PUNCT
ftr-334	467	1	administrative	administrative	ADJ
ftr-334	467	2	law	law	NOUN
ftr-334	467	3	scholars	scholar	NOUN
ftr-334	467	4	have	have	AUX
ftr-334	467	5	long	long	ADV
ftr-334	467	6	considered	consider	VERB
ftr-334	467	7	how	how	SCONJ
ftr-334	467	8	the	the	DET
ftr-334	467	9	american	american	ADJ
ftr-334	467	10	administrative	administrative	PROPN
ftr-334	467	11	state	state	PROPN
ftr-334	467	12	is	be	AUX
ftr-334	467	13	legitimate	legitimate	ADJ
ftr-334	467	14	in	in	ADP
ftr-334	467	15	our	our	PRON
ftr-334	467	16	overall	overall	ADJ
ftr-334	467	17	democratic	democratic	ADJ
ftr-334	467	18	system	system	NOUN
ftr-334	467	19	of	of	ADP
ftr-334	467	20	government.74	government.74	ADJ
ftr-334	467	21	not	not	PART
ftr-334	467	22	mentioned	mention	VERB
ftr-334	467	23	in	in	ADP
ftr-334	467	24	the	the	DET
ftr-334	467	25	constitution	constitution	NOUN
ftr-334	467	26	,	,	PUNCT
ftr-334	467	27	agencies	agency	NOUN
ftr-334	467	28	today	today	NOUN
ftr-334	467	29	make	make	VERB
ftr-334	467	30	crucial	crucial	ADJ
ftr-334	467	31	policy	policy	NOUN
ftr-334	467	32	choices	choice	NOUN
ftr-334	467	33	and	and	CCONJ
ftr-334	467	34	wrestle	wrestle	VERB
ftr-334	467	35	with	with	ADP
ftr-334	467	36	crucial	crucial	ADJ
ftr-334	467	37	policy	policy	NOUN
ftr-334	467	38	questions	question	NOUN
ftr-334	467	39	at	at	ADP
ftr-334	467	40	which	which	PRON
ftr-334	467	41	statutes	statute	NOUN
ftr-334	467	42	either	either	CCONJ
ftr-334	467	43	merely	merely	ADV
ftr-334	467	44	hint	hint	NOUN
ftr-334	467	45	or	or	CCONJ
ftr-334	467	46	delegate	delegate	NOUN
ftr-334	467	47	completely	completely	ADV
ftr-334	467	48	to	to	ADP
ftr-334	467	49	agency	agency	NOUN
ftr-334	467	50	action	action	NOUN
ftr-334	467	51	.	.	PUNCT
ftr-334	468	1	one	one	NUM
ftr-334	468	2	leading	lead	VERB
ftr-334	468	3	scholar	scholar	NOUN
ftr-334	468	4	,	,	PUNCT
ftr-334	468	5	professor	professor	PROPN
ftr-334	468	6	nina	nina	PROPN
ftr-334	468	7	mendelson	mendelson	PROPN
ftr-334	468	8	,	,	PUNCT
ftr-334	468	9	identifies	identify	VERB
ftr-334	468	10	agency	agency	NOUN
ftr-334	468	11	legitimacy	legitimacy	NOUN
ftr-334	468	12	as	as	ADP
ftr-334	468	13	a	a	DET
ftr-334	468	14	function	function	NOUN
ftr-334	468	15	of	of	ADP
ftr-334	468	16	accountability	accountability	NOUN
ftr-334	468	17	and	and	CCONJ
ftr-334	468	18	democratic	democratic	ADJ
ftr-334	468	19	responsiveness.7	responsiveness.7	VERB
ftr-334	468	20	accountability	accountability	NOUN
ftr-334	468	21	relates	relate	VERB
ftr-334	468	22	to	to	ADP
ftr-334	468	23	the	the	DET
ftr-334	468	24	degree	degree	NOUN
ftr-334	468	25	and	and	CCONJ
ftr-334	468	26	extent	extent	NOUN
ftr-334	468	27	that	that	SCONJ
ftr-334	468	28	the	the	DET
ftr-334	468	29	agency	agency	NOUN
ftr-334	468	30	is	be	AUX
ftr-334	468	31	obligated	obligate	VERB
ftr-334	468	32	to	to	PART
ftr-334	468	33	disclose	disclose	VERB
ftr-334	468	34	and	and	CCONJ
ftr-334	468	35	justify	justify	VERB
ftr-334	468	36	its	its	PRON
ftr-334	468	37	actions	action	NOUN
ftr-334	468	38	,	,	PUNCT
ftr-334	468	39	as	as	ADV
ftr-334	468	40	well	well	ADV
ftr-334	468	41	as	as	ADP
ftr-334	468	42	the	the	DET
ftr-334	468	43	opportunity	opportunity	NOUN
ftr-334	468	44	for	for	SCONJ
ftr-334	468	45	judicial	judicial	ADJ
ftr-334	468	46	review	review	NOUN
ftr-334	468	47	of	of	ADP
ftr-334	468	48	agency	agency	NOUN
ftr-334	468	49	actions	action	NOUN
ftr-334	468	50	to	to	PART
ftr-334	468	51	ensure	ensure	VERB
ftr-334	468	52	that	that	SCONJ
ftr-334	468	53	the	the	DET
ftr-334	468	54	agency	agency	NOUN
ftr-334	468	55	does	do	AUX
ftr-334	468	56	not	not	PART
ftr-334	468	57	act	act	VERB
ftr-334	468	58	in	in	ADP
ftr-334	468	59	an	an	DET
ftr-334	468	60	arbitrary	arbitrary	ADJ
ftr-334	468	61	way.n	way.n	PROPN
ftr-334	468	62	democratic	democratic	ADJ
ftr-334	468	63	responsiveness	responsiveness	NOUN
ftr-334	468	64	relates	relate	VERB
ftr-334	468	65	to	to	ADP
ftr-334	468	66	the	the	DET
ftr-334	468	67	extent	extent	NOUN
ftr-334	468	68	that	that	SCONJ
ftr-334	468	69	the	the	DET
ftr-334	468	70	agency	agency	NOUN
ftr-334	468	71	action	action	NOUN
ftr-334	468	72	"	"	PUNCT
ftr-334	468	73	reflects	reflect	VERB
ftr-334	468	74	and	and	CCONJ
ftr-334	468	75	expresses	express	VERB
ftr-334	468	76	the	the	DET
ftr-334	468	77	popular	popular	ADJ
ftr-334	468	78	will	will	NOUN
ftr-334	468	79	.	.	PUNCT
ftr-334	469	1	"78	"78	PROPN
ftr-334	470	1	in	in	ADP
ftr-334	470	2	the	the	DET
ftr-334	470	3	absence	absence	NOUN
ftr-334	470	4	of	of	ADP
ftr-334	470	5	sufficient	sufficient	ADJ
ftr-334	470	6	72	72	NUM
ftr-334	470	7	.	.	PUNCT
ftr-334	471	1	see	see	VERB
ftr-334	471	2	amy	amy	PROPN
ftr-334	471	3	s.	s.	PROPN
ftr-334	471	4	elliott	elliott	PROPN
ftr-334	471	5	,	,	PUNCT
ftr-334	471	6	chenery	chenery	NOUN
ftr-334	471	7	principle	principle	NOUN
ftr-334	471	8	could	could	AUX
ftr-334	471	9	help	help	VERB
ftr-334	471	10	resolve	resolve	VERB
ftr-334	471	11	circuit	circuit	NOUN
ftr-334	471	12	split	split	VERB
ftr-334	471	13	in	in	ADP
ftr-334	471	14	review	review	NOUN
ftr-334	471	15	of	of	ADP
ftr-334	471	16	tax	tax	NOUN
ftr-334	471	17	regs	reg	NOUN
ftr-334	471	18	,	,	PUNCT
ftr-334	471	19	mayo	mayo	NOUN
ftr-334	471	20	case	case	NOUN
ftr-334	471	21	,	,	PUNCT
ftr-334	471	22	2010	2010	NUM
ftr-334	471	23	tnt	tnt	PROPN
ftr-334	471	24	,	,	PUNCT
ftr-334	471	25	216	216	NUM
ftr-334	471	26	-	-	SYM
ftr-334	471	27	11	11	NUM
ftr-334	471	28	(	(	PUNCT
ftr-334	471	29	nov	nov	PROPN
ftr-334	471	30	.	.	PROPN
ftr-334	471	31	9	9	NUM
ftr-334	471	32	,	,	PUNCT
ftr-334	471	33	2010	2010	NUM
ftr-334	471	34	)	)	PUNCT
ftr-334	471	35	(	(	PUNCT
ftr-334	471	36	tax	tax	NOUN
ftr-334	471	37	analysts	analyst	NOUN
ftr-334	471	38	)	)	PUNCT
ftr-334	471	39	(	(	PUNCT
ftr-334	471	40	citing	cite	VERB
ftr-334	471	41	tax	tax	NOUN
ftr-334	471	42	court	court	NOUN
ftr-334	471	43	judge	judge	NOUN
ftr-334	471	44	mark	mark	PROPN
ftr-334	471	45	v.	v.	PROPN
ftr-334	471	46	holmes	holmes	PROPN
ftr-334	471	47	's	's	PART
ftr-334	471	48	call	call	NOUN
ftr-334	471	49	for	for	ADP
ftr-334	471	50	application	application	NOUN
ftr-334	471	51	of	of	ADP
ftr-334	471	52	the	the	DET
ftr-334	471	53	chenery	chenery	NOUN
ftr-334	471	54	principle	principle	NOUN
ftr-334	471	55	to	to	PART
ftr-334	471	56	determine	determine	VERB
ftr-334	471	57	the	the	DET
ftr-334	471	58	validity	validity	NOUN
ftr-334	471	59	of	of	ADP
ftr-334	471	60	agency	agency	NOUN
ftr-334	471	61	action	action	NOUN
ftr-334	471	62	)	)	PUNCT
ftr-334	471	63	.	.	PUNCT
ftr-334	472	1	see	see	VERB
ftr-334	472	2	also	also	ADV
ftr-334	472	3	michael	michael	PROPN
ftr-334	472	4	asimow	asimow	PROPN
ftr-334	472	5	,	,	PUNCT
ftr-334	472	6	nonlegislative	nonlegislative	ADJ
ftr-334	472	7	rulemaking	rulemaking	NOUN
ftr-334	472	8	and	and	CCONJ
ftr-334	472	9	regulatory	regulatory	ADJ
ftr-334	472	10	reform	reform	NOUN
ftr-334	472	11	,	,	PUNCT
ftr-334	472	12	1985	1985	NUM
ftr-334	472	13	duke	duke	PROPN
ftr-334	472	14	l.j	l.j	PROPN
ftr-334	472	15	.	.	PROPN
ftr-334	472	16	381	381	NUM
ftr-334	472	17	(	(	PUNCT
ftr-334	472	18	1985	1985	NUM
ftr-334	472	19	)	)	PUNCT
ftr-334	473	1	[	[	X
ftr-334	473	2	hereinafter	hereinafter	NOUN
ftr-334	473	3	asimow	asimow	NOUN
ftr-334	473	4	,	,	PUNCT
ftr-334	473	5	nonlegislative	nonlegislative	ADJ
ftr-334	473	6	rulemaking	rulemaking	NOUN
ftr-334	473	7	]	]	X
ftr-334	473	8	(	(	PUNCT
ftr-334	473	9	exemplifying	exemplify	VERB
ftr-334	473	10	early	early	ADJ
ftr-334	473	11	criticism	criticism	NOUN
ftr-334	473	12	of	of	ADP
ftr-334	473	13	irs	irs	PROPN
ftr-334	473	14	rulemaking	rulemake	VERB
ftr-334	473	15	as	as	ADP
ftr-334	473	16	contrary	contrary	ADJ
ftr-334	473	17	to	to	ADP
ftr-334	473	18	the	the	DET
ftr-334	473	19	apa	apa	PROPN
ftr-334	473	20	and	and	CCONJ
ftr-334	473	21	lacking	lack	VERB
ftr-334	473	22	public	public	ADJ
ftr-334	473	23	input	input	NOUN
ftr-334	473	24	)	)	PUNCT
ftr-334	473	25	.	.	PUNCT
ftr-334	474	1	73	73	NUM
ftr-334	474	2	.	.	PUNCT
ftr-334	475	1	see	see	VERB
ftr-334	475	2	george	george	PROPN
ftr-334	475	3	b.	b.	PROPN
ftr-334	475	4	shepherd	shepherd	PROPN
ftr-334	475	5	,	,	PUNCT
ftr-334	475	6	fierce	fierce	ADJ
ftr-334	475	7	compromise	compromise	NOUN
ftr-334	475	8	:	:	PUNCT
ftr-334	475	9	the	the	DET
ftr-334	475	10	administrative	administrative	ADJ
ftr-334	475	11	procedure	procedure	NOUN
ftr-334	475	12	act	act	NOUN
ftr-334	475	13	emerges	emerge	VERB
ftr-334	475	14	from	from	ADP
ftr-334	475	15	new	new	ADJ
ftr-334	475	16	deal	deal	NOUN
ftr-334	475	17	politics	politic	NOUN
ftr-334	475	18	,	,	PUNCT
ftr-334	475	19	90	90	NUM
ftr-334	475	20	nw	nw	NOUN
ftr-334	475	21	.	.	PUNCT
ftr-334	475	22	u.	u.	PROPN
ftr-334	475	23	l.	l.	PROPN
ftr-334	475	24	rev	rev	PROPN
ftr-334	475	25	.	.	PROPN
ftr-334	475	26	1557	1557	NUM
ftr-334	475	27	(	(	PUNCT
ftr-334	475	28	1996	1996	NUM
ftr-334	475	29	)	)	PUNCT
ftr-334	475	30	(	(	PUNCT
ftr-334	475	31	describing	describe	VERB
ftr-334	475	32	debates	debate	NOUN
ftr-334	475	33	surrounding	surround	VERB
ftr-334	475	34	the	the	DET
ftr-334	475	35	enactment	enactment	NOUN
ftr-334	475	36	of	of	ADP
ftr-334	475	37	the	the	DET
ftr-334	475	38	apa	apa	PROPN
ftr-334	475	39	)	)	PUNCT
ftr-334	475	40	.	.	PUNCT
ftr-334	476	1	the	the	DET
ftr-334	476	2	apa	apa	PROPN
ftr-334	476	3	was	be	AUX
ftr-334	476	4	the	the	DET
ftr-334	476	5	embodiment	embodiment	NOUN
ftr-334	476	6	of	of	ADP
ftr-334	476	7	a	a	DET
ftr-334	476	8	constraint	constraint	NOUN
ftr-334	476	9	on	on	ADP
ftr-334	476	10	the	the	DET
ftr-334	476	11	liberal	liberal	ADJ
ftr-334	476	12	new	new	ADJ
ftr-334	476	13	deal	deal	NOUN
ftr-334	476	14	agencies	agency	NOUN
ftr-334	476	15	and	and	CCONJ
ftr-334	476	16	represented	represent	VERB
ftr-334	476	17	a	a	DET
ftr-334	476	18	compromise	compromise	NOUN
ftr-334	476	19	between	between	ADP
ftr-334	476	20	individual	individual	ADJ
ftr-334	476	21	rights	right	NOUN
ftr-334	476	22	and	and	CCONJ
ftr-334	476	23	agency	agency	NOUN
ftr-334	476	24	flexibility	flexibility	NOUN
ftr-334	476	25	.	.	PUNCT
ftr-334	477	1	i	i	PRON
ftr-334	477	2	d	d	PROPN
ftr-334	477	3	at	at	ADP
ftr-334	477	4	1558	1558	NUM
ftr-334	477	5	.	.	PUNCT
ftr-334	478	1	"	"	PUNCT
ftr-334	478	2	the	the	DET
ftr-334	478	3	apa	apa	PROPN
ftr-334	478	4	expressed	express	VERB
ftr-334	478	5	the	the	DET
ftr-334	478	6	nation	nation	NOUN
ftr-334	478	7	's	's	PART
ftr-334	478	8	decision	decision	NOUN
ftr-334	478	9	to	to	PART
ftr-334	478	10	permit	permit	VERB
ftr-334	478	11	extensive	extensive	ADJ
ftr-334	478	12	government	government	NOUN
ftr-334	478	13	,	,	PUNCT
ftr-334	478	14	but	but	CCONJ
ftr-334	478	15	to	to	PART
ftr-334	478	16	avoid	avoid	VERB
ftr-334	478	17	dictatorship	dictatorship	NOUN
ftr-334	478	18	and	and	CCONJ
ftr-334	478	19	central	central	ADJ
ftr-334	478	20	planning	planning	NOUN
ftr-334	478	21	.	.	PUNCT
ftr-334	478	22	"	"	PUNCT
ftr-334	479	1	i	i	PRON
ftr-334	479	2	d	d	PROPN
ftr-334	479	3	at	at	ADP
ftr-334	479	4	1559	1559	NUM
ftr-334	479	5	.	.	PUNCT
ftr-334	480	1	74	74	NUM
ftr-334	480	2	.	.	PUNCT
ftr-334	481	1	see	see	PROPN
ftr-334	481	2	mendelson	mendelson	PROPN
ftr-334	481	3	,	,	PUNCT
ftr-334	481	4	rulemaking	rulemaking	NOUN
ftr-334	481	5	,	,	PUNCT
ftr-334	481	6	supra	supra	PROPN
ftr-334	481	7	note	note	PROPN
ftr-334	481	8	63	63	NUM
ftr-334	481	9	,	,	PUNCT
ftr-334	481	10	at	at	ADP
ftr-334	481	11	1344	1344	NUM
ftr-334	481	12	(	(	PUNCT
ftr-334	481	13	describing	describe	VERB
ftr-334	481	14	actions	action	NOUN
ftr-334	481	15	,	,	PUNCT
ftr-334	481	16	such	such	ADJ
ftr-334	481	17	as	as	ADP
ftr-334	481	18	public	public	ADJ
ftr-334	481	19	participation	participation	NOUN
ftr-334	481	20	,	,	PUNCT
ftr-334	481	21	which	which	DET
ftr-334	481	22	legitimate	legitimate	ADJ
ftr-334	481	23	agency	agency	NOUN
ftr-334	481	24	rulemaking	rulemaking	NOUN
ftr-334	481	25	)	)	PUNCT
ftr-334	481	26	.	.	PUNCT
ftr-334	482	1	75	75	NUM
ftr-334	482	2	.	.	PUNCT
ftr-334	483	1	i	i	PRON
ftr-334	483	2	d.	d.	PROPN
ftr-334	483	3	at	at	ADP
ftr-334	483	4	1347	1347	NUM
ftr-334	483	5	(	(	PUNCT
ftr-334	483	6	describing	describe	VERB
ftr-334	483	7	the	the	DET
ftr-334	483	8	broadening	broadening	NOUN
ftr-334	483	9	of	of	ADP
ftr-334	483	10	agency	agency	NOUN
ftr-334	483	11	power	power	NOUN
ftr-334	483	12	from	from	ADP
ftr-334	483	13	"	"	PUNCT
ftr-334	483	14	expertise	expertise	NOUN
ftr-334	483	15	"	"	PUNCT
ftr-334	483	16	to	to	ADP
ftr-334	483	17	now	now	ADV
ftr-334	483	18	more	more	ADJ
ftr-334	483	19	judgment	judgment	NOUN
ftr-334	483	20	-	-	PUNCT
ftr-334	483	21	based	base	VERB
ftr-334	483	22	decisions	decision	NOUN
ftr-334	483	23	)	)	PUNCT
ftr-334	483	24	.	.	PUNCT
ftr-334	484	1	76	76	NUM
ftr-334	484	2	.	.	PUNCT
ftr-334	485	1	i	i	PRON
ftr-334	485	2	d	d	PROPN
ftr-334	485	3	at	at	ADP
ftr-334	485	4	1350	1350	NUM
ftr-334	485	5	(	(	PUNCT
ftr-334	485	6	stating	state	VERB
ftr-334	485	7	that	that	SCONJ
ftr-334	485	8	a	a	DET
ftr-334	485	9	government	government	NOUN
ftr-334	485	10	action	action	NOUN
ftr-334	485	11	may	may	AUX
ftr-334	485	12	be	be	AUX
ftr-334	485	13	seen	see	VERB
ftr-334	485	14	as	as	ADP
ftr-334	485	15	democratically	democratically	ADV
ftr-334	485	16	responsive	responsive	ADJ
ftr-334	485	17	to	to	ADP
ftr-334	485	18	the	the	DET
ftr-334	485	19	extent	extent	NOUN
ftr-334	485	20	it	it	PRON
ftr-334	485	21	expresses	express	VERB
ftr-334	485	22	the	the	DET
ftr-334	485	23	popular	popular	ADJ
ftr-334	485	24	will	will	NOUN
ftr-334	485	25	)	)	PUNCT
ftr-334	485	26	.	.	PUNCT
ftr-334	486	1	77	77	NUM
ftr-334	486	2	.	.	PUNCT
ftr-334	487	1	i	i	PRON
ftr-334	487	2	d.	d.	PROPN
ftr-334	487	3	at	at	ADP
ftr-334	487	4	1348	1348	NUM
ftr-334	487	5	-	-	SYM
ftr-334	487	6	49	49	NUM
ftr-334	487	7	(	(	PUNCT
ftr-334	487	8	discussing	discuss	VERB
ftr-334	487	9	ways	way	NOUN
ftr-334	487	10	in	in	ADP
ftr-334	487	11	which	which	PRON
ftr-334	487	12	agencies	agency	NOUN
ftr-334	487	13	can	can	AUX
ftr-334	487	14	be	be	AUX
ftr-334	487	15	held	hold	VERB
ftr-334	487	16	accountable	accountable	ADJ
ftr-334	487	17	for	for	ADP
ftr-334	487	18	their	their	PRON
ftr-334	487	19	decisions	decision	NOUN
ftr-334	487	20	)	)	PUNCT
ftr-334	487	21	.	.	PUNCT
ftr-334	488	1	mendelson	mendelson	PROPN
ftr-334	488	2	also	also	ADV
ftr-334	488	3	points	point	VERB
ftr-334	488	4	that	that	SCONJ
ftr-334	488	5	,	,	PUNCT
ftr-334	488	6	although	although	SCONJ
ftr-334	488	7	agency	agency	NOUN
ftr-334	488	8	heads	head	NOUN
ftr-334	488	9	are	be	AUX
ftr-334	488	10	not	not	PART
ftr-334	488	11	elected	elect	VERB
ftr-334	488	12	by	by	ADP
ftr-334	488	13	the	the	DET
ftr-334	488	14	people	people	NOUN
ftr-334	488	15	,	,	PUNCT
ftr-334	488	16	the	the	DET
ftr-334	488	17	public	public	NOUN
ftr-334	488	18	can	can	AUX
ftr-334	488	19	still	still	ADV
ftr-334	488	20	hold	hold	VERB
ftr-334	488	21	agencies	agency	NOUN
ftr-334	488	22	accountable	accountable	ADJ
ftr-334	488	23	by	by	ADP
ftr-334	488	24	ensuring	ensure	VERB
ftr-334	488	25	that	that	SCONJ
ftr-334	488	26	those	those	DET
ftr-334	488	27	elected	elect	VERB
ftr-334	488	28	officials	official	NOUN
ftr-334	488	29	who	who	PRON
ftr-334	488	30	are	be	AUX
ftr-334	488	31	charged	charge	VERB
ftr-334	488	32	with	with	ADP
ftr-334	488	33	overseeing	oversee	VERB
ftr-334	488	34	agency	agency	NOUN
ftr-334	488	35	actions	action	NOUN
ftr-334	488	36	do	do	VERB
ftr-334	488	37	so	so	ADV
ftr-334	488	38	in	in	ADP
ftr-334	488	39	a	a	DET
ftr-334	488	40	manner	manner	NOUN
ftr-334	488	41	that	that	PRON
ftr-334	488	42	adequately	adequately	ADV
ftr-334	488	43	controls	control	VERB
ftr-334	488	44	them	they	PRON
ftr-334	488	45	.	.	PUNCT
ftr-334	489	1	i	i	PRON
ftr-334	489	2	d	d	PROPN
ftr-334	489	3	at	at	ADP
ftr-334	489	4	1349	1349	NUM
ftr-334	489	5	.	.	PUNCT
ftr-334	490	1	78	78	NUM
ftr-334	490	2	.	.	PUNCT
ftr-334	491	1	i	i	PRON
ftr-334	491	2	d.	d.	PROPN
ftr-334	491	3	at	at	ADP
ftr-334	491	4	1350	1350	NUM
ftr-334	491	5	(	(	PUNCT
ftr-334	491	6	describing	describe	VERB
ftr-334	491	7	when	when	SCONJ
ftr-334	491	8	a	a	DET
ftr-334	491	9	government	government	NOUN
ftr-334	491	10	action	action	NOUN
ftr-334	491	11	may	may	AUX
ftr-334	491	12	be	be	AUX
ftr-334	491	13	democratically	democratically	ADV
ftr-334	491	14	responsive	responsive	ADJ
ftr-334	491	15	)	)	PUNCT
ftr-334	491	16	.	.	PUNCT
ftr-334	492	1	2012	2012	NUM
ftr-334	492	2	]	]	PUNCT
ftr-334	492	3	537	537	NUM
ftr-334	492	4	florida	florida	PROPN
ftr-334	492	5	tax	tax	NOUN
ftr-334	492	6	review	review	NOUN
ftr-334	492	7	statutory	statutory	ADJ
ftr-334	492	8	guidance	guidance	NOUN
ftr-334	492	9	,	,	PUNCT
ftr-334	492	10	agency	agency	NOUN
ftr-334	492	11	action	action	NOUN
ftr-334	492	12	can	can	AUX
ftr-334	492	13	be	be	AUX
ftr-334	492	14	seen	see	VERB
ftr-334	492	15	as	as	ADP
ftr-334	492	16	responsively	responsively	ADV
ftr-334	492	17	democratic	democratic	ADJ
ftr-334	492	18	to	to	ADP
ftr-334	492	19	the	the	DET
ftr-334	492	20	extent	extent	NOUN
ftr-334	492	21	that	that	SCONJ
ftr-334	492	22	it	it	PRON
ftr-334	492	23	has	have	AUX
ftr-334	492	24	sufficient	sufficient	ADJ
ftr-334	492	25	presidential	presidential	ADJ
ftr-334	492	26	or	or	CCONJ
ftr-334	492	27	congressional	congressional	ADJ
ftr-334	492	28	oversight	oversight	NOUN
ftr-334	492	29	.	.	PUNCT
ftr-334	493	1	given	give	VERB
ftr-334	493	2	institutional	institutional	ADJ
ftr-334	493	3	limitations	limitation	NOUN
ftr-334	493	4	associated	associate	VERB
ftr-334	493	5	with	with	ADP
ftr-334	493	6	either	either	DET
ftr-334	493	7	form	form	NOUN
ftr-334	493	8	of	of	ADP
ftr-334	493	9	oversight	oversight	NOUN
ftr-334	493	10	,	,	PUNCT
ftr-334	493	11	79	79	NUM
ftr-334	493	12	agencies	agency	NOUN
ftr-334	493	13	'	'	PART
ftr-334	493	14	actions	action	NOUN
ftr-334	493	15	rest	rest	VERB
ftr-334	493	16	more	more	ADV
ftr-334	493	17	securely	securely	ADV
ftr-334	493	18	in	in	ADP
ftr-334	493	19	a	a	DET
ftr-334	493	20	democracy	democracy	NOUN
ftr-334	493	21	when	when	SCONJ
ftr-334	493	22	they	they	PRON
ftr-334	493	23	take	take	VERB
ftr-334	493	24	into	into	ADP
ftr-334	493	25	account	account	NOUN
ftr-334	493	26	the	the	DET
ftr-334	493	27	interests	interest	NOUN
ftr-334	493	28	of	of	ADP
ftr-334	493	29	individuals	individual	NOUN
ftr-334	493	30	,	,	PUNCT
ftr-334	493	31	or	or	CCONJ
ftr-334	493	32	facilitate	facilitate	VERB
ftr-334	493	33	reasoned	reason	VERB
ftr-334	493	34	and	and	CCONJ
ftr-334	493	35	informed	inform	VERB
ftr-334	493	36	debate	debate	NOUN
ftr-334	493	37	and	and	CCONJ
ftr-334	493	38	discussion	discussion	NOUN
ftr-334	493	39	,	,	PUNCT
ftr-334	493	40	as	as	ADP
ftr-334	493	41	part	part	NOUN
ftr-334	493	42	of	of	ADP
ftr-334	493	43	the	the	DET
ftr-334	493	44	agency	agency	NOUN
ftr-334	493	45	process	process	NOUN
ftr-334	493	46	whereby	whereby	SCONJ
ftr-334	493	47	the	the	DET
ftr-334	493	48	agency	agency	NOUN
ftr-334	493	49	formulates	formulate	VERB
ftr-334	493	50	rules	rule	NOUN
ftr-334	493	51	or	or	CCONJ
ftr-334	493	52	promulgates	promulgate	VERB
ftr-334	493	53	guidance.so	guidance.so	ADP
ftr-334	493	54	questions	question	NOUN
ftr-334	493	55	about	about	ADP
ftr-334	493	56	the	the	DET
ftr-334	493	57	legitimacy	legitimacy	NOUN
ftr-334	493	58	of	of	ADP
ftr-334	493	59	irs	irs	PROPN
ftr-334	493	60	actions	action	NOUN
ftr-334	493	61	in	in	ADP
ftr-334	493	62	the	the	DET
ftr-334	493	63	democratic	democratic	ADJ
ftr-334	493	64	state	state	NOUN
ftr-334	493	65	have	have	AUX
ftr-334	493	66	not	not	PART
ftr-334	493	67	traditionally	traditionally	ADV
ftr-334	493	68	been	be	AUX
ftr-334	493	69	the	the	DET
ftr-334	493	70	subject	subject	NOUN
ftr-334	493	71	of	of	ADP
ftr-334	493	72	scholars	scholar	NOUN
ftr-334	493	73	considering	consider	VERB
ftr-334	493	74	the	the	DET
ftr-334	493	75	place	place	NOUN
ftr-334	493	76	that	that	PRON
ftr-334	493	77	the	the	DET
ftr-334	493	78	irs	irs	PROPN
ftr-334	493	79	has	have	VERB
ftr-334	493	80	within	within	ADP
ftr-334	493	81	the	the	DET
ftr-334	493	82	broader	broad	ADJ
ftr-334	493	83	administrative	administrative	ADJ
ftr-334	493	84	law	law	NOUN
ftr-334	493	85	landscape	landscape	NOUN
ftr-334	493	86	.	.	PUNCT
ftr-334	494	1	this	this	PRON
ftr-334	494	2	may	may	AUX
ftr-334	494	3	reflect	reflect	VERB
ftr-334	494	4	a	a	DET
ftr-334	494	5	longstanding	longstanding	ADJ
ftr-334	494	6	awareness	awareness	NOUN
ftr-334	494	7	that	that	SCONJ
ftr-334	494	8	even	even	ADV
ftr-334	494	9	in	in	ADP
ftr-334	494	10	a	a	DET
ftr-334	494	11	society	society	NOUN
ftr-334	494	12	as	as	ADP
ftr-334	494	13	distrustful	distrustful	ADJ
ftr-334	494	14	of	of	ADP
ftr-334	494	15	taxes	taxis	NOUN
ftr-334	494	16	as	as	ADP
ftr-334	494	17	our	our	PRON
ftr-334	494	18	own	own	ADJ
ftr-334	494	19	after	after	ADV
ftr-334	494	20	all	all	ADV
ftr-334	494	21	,	,	PUNCT
ftr-334	494	22	our	our	PRON
ftr-334	494	23	country	country	NOUN
ftr-334	494	24	is	be	AUX
ftr-334	494	25	founded	found	VERB
ftr-334	494	26	on	on	ADP
ftr-334	494	27	a	a	DET
ftr-334	494	28	bedrock	bedrock	NOUN
ftr-334	494	29	of	of	ADP
ftr-334	494	30	concerns	concern	NOUN
ftr-334	494	31	81about	81about	NUM
ftr-334	495	1	state	state	NOUN
ftr-334	495	2	taxing	tax	VERB
ftr-334	495	3	powers	power	NOUN
ftr-334	495	4	the	the	DET
ftr-334	495	5	tax	tax	NOUN
ftr-334	495	6	collector	collector	NOUN
ftr-334	495	7	needs	need	VERB
ftr-334	495	8	broad	broad	ADJ
ftr-334	495	9	powers	power	NOUN
ftr-334	495	10	to	to	PART
ftr-334	495	11	assess	assess	VERB
ftr-334	495	12	and	and	CCONJ
ftr-334	495	13	collect	collect	VERB
ftr-334	495	14	taxes	taxis	NOUN
ftr-334	495	15	to	to	PART
ftr-334	495	16	ensure	ensure	VERB
ftr-334	495	17	that	that	SCONJ
ftr-334	495	18	the	the	DET
ftr-334	495	19	state	state	NOUN
ftr-334	495	20	coffers	coffer	NOUN
ftr-334	495	21	are	be	AUX
ftr-334	495	22	full	full	ADJ
ftr-334	495	23	.	.	PUNCT
ftr-334	496	1	all	all	DET
ftr-334	496	2	three	three	NUM
ftr-334	496	3	branches	branch	NOUN
ftr-334	496	4	of	of	ADP
ftr-334	496	5	79	79	NUM
ftr-334	496	6	.	.	PUNCT
ftr-334	497	1	mendelson	mendelson	PROPN
ftr-334	497	2	,	,	PUNCT
ftr-334	497	3	rulemaking	rulemaking	NOUN
ftr-334	497	4	,	,	PUNCT
ftr-334	497	5	supra	supra	PROPN
ftr-334	497	6	note	note	PROPN
ftr-334	497	7	63	63	NUM
ftr-334	497	8	,	,	PUNCT
ftr-334	497	9	at	at	ADP
ftr-334	497	10	1352	1352	NUM
ftr-334	497	11	-	-	SYM
ftr-334	497	12	55	55	NUM
ftr-334	497	13	(	(	PUNCT
ftr-334	497	14	describing	describe	VERB
ftr-334	497	15	presidential	presidential	ADJ
ftr-334	497	16	and	and	CCONJ
ftr-334	497	17	congressional	congressional	ADJ
ftr-334	497	18	short	short	ADJ
ftr-334	497	19	comings	coming	NOUN
ftr-334	497	20	)	)	PUNCT
ftr-334	497	21	.	.	PUNCT
ftr-334	498	1	due	due	ADP
ftr-334	498	2	to	to	ADP
ftr-334	498	3	the	the	DET
ftr-334	498	4	presidential	presidential	ADJ
ftr-334	498	5	electoral	electoral	ADJ
ftr-334	498	6	process	process	NOUN
ftr-334	498	7	's	's	PART
ftr-334	498	8	focus	focus	NOUN
ftr-334	498	9	on	on	ADP
ftr-334	498	10	swing	swing	NOUN
ftr-334	498	11	states	state	NOUN
ftr-334	498	12	,	,	PUNCT
ftr-334	498	13	it	it	PRON
ftr-334	498	14	may	may	AUX
ftr-334	498	15	be	be	AUX
ftr-334	498	16	difficult	difficult	ADJ
ftr-334	498	17	for	for	SCONJ
ftr-334	498	18	the	the	DET
ftr-334	498	19	president	president	NOUN
ftr-334	498	20	to	to	PART
ftr-334	498	21	parallel	parallel	VERB
ftr-334	498	22	policy	policy	NOUN
ftr-334	498	23	choices	choice	NOUN
ftr-334	498	24	to	to	ADP
ftr-334	498	25	the	the	DET
ftr-334	498	26	national	national	ADJ
ftr-334	498	27	preferences	preference	NOUN
ftr-334	498	28	,	,	PUNCT
ftr-334	498	29	and	and	CCONJ
ftr-334	498	30	presidential	presidential	ADJ
ftr-334	498	31	influence	influence	NOUN
ftr-334	498	32	over	over	ADP
ftr-334	498	33	agency	agency	NOUN
ftr-334	498	34	action	action	NOUN
ftr-334	498	35	may	may	AUX
ftr-334	498	36	not	not	PART
ftr-334	498	37	be	be	AUX
ftr-334	498	38	consistent	consistent	ADJ
ftr-334	498	39	.	.	PUNCT
ftr-334	499	1	i	i	PRON
ftr-334	499	2	d.	d.	PROPN
ftr-334	499	3	at	at	ADP
ftr-334	499	4	1353	1353	NUM
ftr-334	499	5	-	-	SYM
ftr-334	499	6	54	54	NUM
ftr-334	499	7	.	.	PUNCT
ftr-334	500	1	congress	congress	PROPN
ftr-334	500	2	,	,	PUNCT
ftr-334	500	3	on	on	ADP
ftr-334	500	4	the	the	DET
ftr-334	500	5	other	other	ADJ
ftr-334	500	6	hand	hand	NOUN
ftr-334	500	7	,	,	PUNCT
ftr-334	500	8	may	may	AUX
ftr-334	500	9	have	have	VERB
ftr-334	500	10	more	more	ADV
ftr-334	500	11	effective	effective	ADJ
ftr-334	500	12	means	mean	NOUN
ftr-334	500	13	at	at	ADP
ftr-334	500	14	controlling	control	VERB
ftr-334	500	15	agencies	agency	NOUN
ftr-334	500	16	through	through	ADP
ftr-334	500	17	the	the	DET
ftr-334	500	18	power	power	NOUN
ftr-334	500	19	of	of	ADP
ftr-334	500	20	the	the	DET
ftr-334	500	21	purse	purse	NOUN
ftr-334	500	22	,	,	PUNCT
ftr-334	500	23	but	but	CCONJ
ftr-334	500	24	it	it	PRON
ftr-334	500	25	is	be	AUX
ftr-334	500	26	still	still	ADV
ftr-334	500	27	subject	subject	ADJ
ftr-334	500	28	to	to	ADP
ftr-334	500	29	local	local	ADJ
ftr-334	500	30	interests	interest	NOUN
ftr-334	500	31	and	and	CCONJ
ftr-334	500	32	may	may	AUX
ftr-334	500	33	in	in	ADP
ftr-334	500	34	turn	turn	NOUN
ftr-334	500	35	have	have	VERB
ftr-334	500	36	a	a	DET
ftr-334	500	37	limited	limited	ADJ
ftr-334	500	38	sense	sense	NOUN
ftr-334	500	39	of	of	ADP
ftr-334	500	40	the	the	DET
ftr-334	500	41	popular	popular	ADJ
ftr-334	500	42	concern	concern	NOUN
ftr-334	500	43	.	.	PUNCT
ftr-334	501	1	i	i	PRON
ftr-334	501	2	d.	d.	PROPN
ftr-334	501	3	at	at	ADP
ftr-334	501	4	1354	1354	NUM
ftr-334	501	5	-	-	SYM
ftr-334	501	6	55	55	NUM
ftr-334	501	7	.	.	PUNCT
ftr-334	501	8	80	80	NUM
ftr-334	501	9	.	.	PUNCT
ftr-334	502	1	civic	civic	ADJ
ftr-334	502	2	republicanism	republicanism	NOUN
ftr-334	502	3	is	be	AUX
ftr-334	502	4	a	a	DET
ftr-334	502	5	theory	theory	NOUN
ftr-334	502	6	that	that	SCONJ
ftr-334	502	7	"	"	PUNCT
ftr-334	502	8	simultaneously	simultaneously	ADV
ftr-334	502	9	seeks	seek	VERB
ftr-334	502	10	to	to	PART
ftr-334	502	11	foster	foster	VERB
ftr-334	502	12	individual	individual	ADJ
ftr-334	502	13	freedom	freedom	NOUN
ftr-334	502	14	from	from	ADP
ftr-334	502	15	government	government	NOUN
ftr-334	502	16	-	-	PUNCT
ftr-334	502	17	imposed	impose	VERB
ftr-334	502	18	values	value	NOUN
ftr-334	502	19	and	and	CCONJ
ftr-334	502	20	freedom	freedom	NOUN
ftr-334	502	21	collectively	collectively	ADV
ftr-334	502	22	to	to	PART
ftr-334	502	23	define	define	VERB
ftr-334	502	24	the	the	DET
ftr-334	502	25	value	value	NOUN
ftr-334	502	26	of	of	ADP
ftr-334	502	27	the	the	DET
ftr-334	502	28	relevant	relevant	ADJ
ftr-334	502	29	political	political	ADJ
ftr-334	502	30	community	community	NOUN
ftr-334	502	31	.	.	PUNCT
ftr-334	502	32	"	"	PUNCT
ftr-334	503	1	see	see	VERB
ftr-334	503	2	mark	mark	PROPN
ftr-334	503	3	seidenfeld	seidenfeld	PROPN
ftr-334	503	4	,	,	PUNCT
ftr-334	503	5	a	a	DET
ftr-334	503	6	civic	civic	ADJ
ftr-334	503	7	republican	republican	ADJ
ftr-334	503	8	justification	justification	NOUN
ftr-334	503	9	for	for	ADP
ftr-334	503	10	the	the	DET
ftr-334	503	11	bureaucratic	bureaucratic	ADJ
ftr-334	503	12	state	state	NOUN
ftr-334	503	13	,	,	PUNCT
ftr-334	503	14	105	105	NUM
ftr-334	503	15	harv	harv	NOUN
ftr-334	503	16	.	.	PUNCT
ftr-334	504	1	l.	l.	PROPN
ftr-334	504	2	rev	rev	PROPN
ftr-334	504	3	.	.	PROPN
ftr-334	504	4	1511	1511	NUM
ftr-334	504	5	,	,	PUNCT
ftr-334	504	6	1528	1528	NUM
ftr-334	504	7	(	(	PUNCT
ftr-334	504	8	1992	1992	NUM
ftr-334	504	9	)	)	PUNCT
ftr-334	505	1	[	[	X
ftr-334	505	2	hereinafter	hereinafter	NOUN
ftr-334	505	3	seidenfeld	seidenfeld	NOUN
ftr-334	505	4	,	,	PUNCT
ftr-334	505	5	republican	republican	ADJ
ftr-334	505	6	justification	justification	NOUN
ftr-334	505	7	]	]	PUNCT
ftr-334	505	8	.	.	PUNCT
ftr-334	506	1	accordingly	accordingly	ADV
ftr-334	506	2	,	,	PUNCT
ftr-334	506	3	government	government	NOUN
ftr-334	506	4	is	be	AUX
ftr-334	506	5	only	only	ADV
ftr-334	506	6	legitimate	legitimate	ADJ
ftr-334	506	7	if	if	SCONJ
ftr-334	506	8	it	it	PRON
ftr-334	506	9	acts	act	VERB
ftr-334	506	10	to	to	PART
ftr-334	506	11	further	further	VERB
ftr-334	506	12	the	the	DET
ftr-334	506	13	common	common	ADJ
ftr-334	506	14	good	good	NOUN
ftr-334	506	15	,	,	PUNCT
ftr-334	506	16	a	a	DET
ftr-334	506	17	concept	concept	NOUN
ftr-334	506	18	defined	define	VERB
ftr-334	506	19	as	as	ADP
ftr-334	506	20	what	what	PRON
ftr-334	506	21	is	be	AUX
ftr-334	506	22	best	good	ADJ
ftr-334	506	23	for	for	ADP
ftr-334	506	24	the	the	DET
ftr-334	506	25	community	community	NOUN
ftr-334	506	26	as	as	SCONJ
ftr-334	506	27	determined	determine	VERB
ftr-334	506	28	by	by	ADP
ftr-334	506	29	the	the	DET
ftr-334	506	30	community	community	NOUN
ftr-334	506	31	.	.	PUNCT
ftr-334	507	1	i	i	PRON
ftr-334	507	2	d.	d.	PROPN
ftr-334	507	3	therefore	therefore	ADV
ftr-334	507	4	,	,	PUNCT
ftr-334	507	5	when	when	SCONJ
ftr-334	507	6	an	an	DET
ftr-334	507	7	agency	agency	NOUN
ftr-334	507	8	engages	engage	VERB
ftr-334	507	9	in	in	ADP
ftr-334	507	10	notice	notice	NOUN
ftr-334	507	11	and	and	CCONJ
ftr-334	507	12	comment	comment	NOUN
ftr-334	507	13	rulemaking	rulemaking	NOUN
ftr-334	507	14	,	,	PUNCT
ftr-334	507	15	as	as	ADV
ftr-334	507	16	well	well	ADV
ftr-334	507	17	as	as	ADP
ftr-334	507	18	providing	provide	VERB
ftr-334	507	19	reasoning	reasoning	NOUN
ftr-334	507	20	for	for	ADP
ftr-334	507	21	its	its	PRON
ftr-334	507	22	decisions	decision	NOUN
ftr-334	507	23	,	,	PUNCT
ftr-334	507	24	it	it	PRON
ftr-334	507	25	legitimizes	legitimize	VERB
ftr-334	507	26	agency	agency	NOUN
ftr-334	507	27	action	action	NOUN
ftr-334	507	28	.	.	PUNCT
ftr-334	508	1	see	see	VERB
ftr-334	508	2	mendelson	mendelson	PROPN
ftr-334	508	3	,	,	PUNCT
ftr-334	508	4	rulemaking	rulemaking	NOUN
ftr-334	508	5	,	,	PUNCT
ftr-334	508	6	supra	supra	PROPN
ftr-334	508	7	note	note	PROPN
ftr-334	508	8	63	63	NUM
ftr-334	508	9	,	,	PUNCT
ftr-334	508	10	at	at	ADP
ftr-334	508	11	1350	1350	NUM
ftr-334	508	12	citing	cite	VERB
ftr-334	508	13	richard	richard	PROPN
ftr-334	508	14	stewart	stewart	PROPN
ftr-334	508	15	,	,	PUNCT
ftr-334	508	16	the	the	DET
ftr-334	508	17	reformation	reformation	NOUN
ftr-334	508	18	of	of	ADP
ftr-334	508	19	american	american	ADJ
ftr-334	508	20	administrative	administrative	PROPN
ftr-334	508	21	law	law	NOUN
ftr-334	508	22	,	,	PUNCT
ftr-334	508	23	88	88	NUM
ftr-334	508	24	harv	harv	NOUN
ftr-334	508	25	.	.	PUNCT
ftr-334	509	1	l.	l.	PROPN
ftr-334	509	2	rev	rev	PROPN
ftr-334	509	3	.	.	PROPN
ftr-334	509	4	1669	1669	NUM
ftr-334	509	5	,	,	PUNCT
ftr-334	509	6	1683	1683	NUM
ftr-334	509	7	(	(	PUNCT
ftr-334	509	8	1975	1975	NUM
ftr-334	509	9	)	)	PUNCT
ftr-334	510	1	[	[	X
ftr-334	510	2	hereinafter	hereinafter	NOUN
ftr-334	510	3	stewart	stewart	NOUN
ftr-334	510	4	,	,	PUNCT
ftr-334	510	5	reformation	reformation	NOUN
ftr-334	510	6	]	]	PUNCT
ftr-334	510	7	.	.	PUNCT
ftr-334	511	1	pluralist	pluralist	ADJ
ftr-334	511	2	theories	theory	NOUN
ftr-334	511	3	of	of	ADP
ftr-334	511	4	democracy	democracy	NOUN
ftr-334	511	5	,	,	PUNCT
ftr-334	511	6	on	on	ADP
ftr-334	511	7	the	the	DET
ftr-334	511	8	other	other	ADJ
ftr-334	511	9	hand	hand	NOUN
ftr-334	511	10	,	,	PUNCT
ftr-334	511	11	assert	assert	VERB
ftr-334	511	12	that	that	SCONJ
ftr-334	511	13	a	a	DET
ftr-334	511	14	government	government	NOUN
ftr-334	511	15	decision	decision	NOUN
ftr-334	511	16	is	be	AUX
ftr-334	511	17	legitimate	legitimate	ADJ
ftr-334	511	18	to	to	ADP
ftr-334	511	19	the	the	DET
ftr-334	511	20	extent	extent	NOUN
ftr-334	511	21	that	that	SCONJ
ftr-334	511	22	it	it	PRON
ftr-334	511	23	"	"	PUNCT
ftr-334	511	24	hears	hear	VERB
ftr-334	511	25	from	from	ADP
ftr-334	511	26	and	and	CCONJ
ftr-334	511	27	considers	consider	VERB
ftr-334	511	28	even	even	ADV
ftr-334	511	29	reconciles	reconcile	VERB
ftr-334	511	30	a	a	DET
ftr-334	511	31	wide	wide	ADJ
ftr-334	511	32	variety	variety	NOUN
ftr-334	511	33	of	of	ADP
ftr-334	511	34	interests	interest	NOUN
ftr-334	511	35	.	.	PUNCT
ftr-334	511	36	"	"	PUNCT
ftr-334	512	1	i	i	PRON
ftr-334	512	2	d.	d.	PROPN
ftr-334	512	3	at	at	ADP
ftr-334	512	4	1350	1350	NUM
ftr-334	512	5	.	.	PUNCT
ftr-334	513	1	therefore	therefore	ADV
ftr-334	513	2	,	,	PUNCT
ftr-334	513	3	if	if	SCONJ
ftr-334	513	4	relevant	relevant	ADJ
ftr-334	513	5	interests	interest	NOUN
ftr-334	513	6	are	be	AUX
ftr-334	513	7	represented	represent	VERB
ftr-334	513	8	in	in	ADP
ftr-334	513	9	agency	agency	NOUN
ftr-334	513	10	decisions	decision	NOUN
ftr-334	513	11	,	,	PUNCT
ftr-334	513	12	such	such	ADJ
ftr-334	513	13	as	as	ADP
ftr-334	513	14	through	through	ADP
ftr-334	513	15	public	public	ADJ
ftr-334	513	16	opportunity	opportunity	NOUN
ftr-334	513	17	to	to	PART
ftr-334	513	18	comment	comment	VERB
ftr-334	513	19	,	,	PUNCT
ftr-334	513	20	it	it	PRON
ftr-334	513	21	is	be	AUX
ftr-334	513	22	operating	operate	VERB
ftr-334	513	23	in	in	ADP
ftr-334	513	24	an	an	DET
ftr-334	513	25	effectively	effectively	ADV
ftr-334	513	26	pluralist	pluralist	ADJ
ftr-334	513	27	manner	manner	NOUN
ftr-334	513	28	.	.	PUNCT
ftr-334	514	1	pluralistic	pluralistic	ADJ
ftr-334	514	2	theories	theory	NOUN
ftr-334	514	3	consider	consider	VERB
ftr-334	514	4	public	public	ADJ
ftr-334	514	5	interest	interest	NOUN
ftr-334	514	6	"	"	PUNCT
ftr-334	514	7	as	as	ADP
ftr-334	514	8	an	an	DET
ftr-334	514	9	aggregation	aggregation	NOUN
ftr-334	514	10	of	of	ADP
ftr-334	514	11	preferences	preference	NOUN
ftr-334	514	12	of	of	ADP
ftr-334	514	13	stakeholder	stakeholder	NOUN
ftr-334	514	14	groups	group	NOUN
ftr-334	514	15	,	,	PUNCT
ftr-334	514	16	"	"	PUNCT
ftr-334	514	17	whereas	whereas	SCONJ
ftr-334	514	18	civic	civic	ADJ
ftr-334	514	19	republicans	republican	NOUN
ftr-334	514	20	define	define	VERB
ftr-334	514	21	public	public	ADJ
ftr-334	514	22	interest	interest	NOUN
ftr-334	514	23	as	as	ADP
ftr-334	514	24	a	a	DET
ftr-334	514	25	"	"	PUNCT
ftr-334	514	26	result	result	NOUN
ftr-334	514	27	of	of	ADP
ftr-334	514	28	a	a	DET
ftr-334	514	29	democratic	democratic	ADJ
ftr-334	514	30	dialogue	dialogue	NOUN
ftr-334	514	31	in	in	ADP
ftr-334	514	32	which	which	PRON
ftr-334	514	33	citizens	citizen	NOUN
ftr-334	514	34	fully	fully	ADV
ftr-334	514	35	disclose	disclose	VERB
ftr-334	514	36	their	their	PRON
ftr-334	514	37	interests	interest	NOUN
ftr-334	514	38	and	and	CCONJ
ftr-334	514	39	are	be	AUX
ftr-334	514	40	open	open	ADJ
ftr-334	514	41	to	to	ADP
ftr-334	514	42	hearing	hear	VERB
ftr-334	514	43	others	other	NOUN
ftr-334	514	44	'	'	PART
ftr-334	514	45	reasons	reason	NOUN
ftr-334	514	46	.	.	PUNCT
ftr-334	514	47	.	.	PUNCT
ftr-334	514	48	.	.	PUNCT
ftr-334	514	49	.	.	PUNCT
ftr-334	514	50	"	"	PUNCT
ftr-334	515	1	i	i	PRON
ftr-334	515	2	d.	d.	PROPN
ftr-334	515	3	at	at	ADP
ftr-334	515	4	1350	1350	NUM
ftr-334	515	5	-	-	SYM
ftr-334	515	6	51	51	NUM
ftr-334	515	7	.	.	PUNCT
ftr-334	515	8	81	81	NUM
ftr-334	515	9	.	.	PUNCT
ftr-334	516	1	see	see	VERB
ftr-334	516	2	marjorie	marjorie	PROPN
ftr-334	516	3	kornhauser	kornhauser	PROPN
ftr-334	516	4	,	,	PUNCT
ftr-334	516	5	legitimacy	legitimacy	NOUN
ftr-334	516	6	and	and	CCONJ
ftr-334	516	7	the	the	DET
ftr-334	516	8	right	right	NOUN
ftr-334	516	9	of	of	ADP
ftr-334	516	10	revolution	revolution	NOUN
ftr-334	516	11	:	:	PUNCT
ftr-334	516	12	the	the	DET
ftr-334	516	13	role	role	NOUN
ftr-334	516	14	of	of	ADP
ftr-334	516	15	tax	tax	NOUN
ftr-334	516	16	protests	protest	NOUN
ftr-334	516	17	and	and	CCONJ
ftr-334	516	18	anti	anti	ADJ
ftr-334	516	19	-	-	ADJ
ftr-334	516	20	tax	tax	ADJ
ftr-334	516	21	rhetoric	rhetoric	NOUN
ftr-334	516	22	in	in	ADP
ftr-334	516	23	america	america	PROPN
ftr-334	516	24	,	,	PUNCT
ftr-334	516	25	50	50	NUM
ftr-334	516	26	buff	buff	NOUN
ftr-334	516	27	.	.	PUNCT
ftr-334	517	1	l.	l.	PROPN
ftr-334	517	2	rev	rev	PROPN
ftr-334	517	3	.	.	PROPN
ftr-334	517	4	819	819	NUM
ftr-334	517	5	,	,	PUNCT
ftr-334	517	6	824	824	NUM
ftr-334	517	7	(	(	PUNCT
ftr-334	517	8	2002	2002	NUM
ftr-334	517	9	)	)	PUNCT
ftr-334	517	10	(	(	PUNCT
ftr-334	517	11	recognizing	recognize	VERB
ftr-334	517	12	that	that	SCONJ
ftr-334	517	13	anti	anti	ADJ
ftr-334	517	14	-	-	ADJ
ftr-334	517	15	tax	tax	ADJ
ftr-334	517	16	sentiments	sentiment	NOUN
ftr-334	517	17	are	be	AUX
ftr-334	517	18	intrinsic	intrinsic	ADJ
ftr-334	517	19	in	in	ADP
ftr-334	517	20	american	american	ADJ
ftr-334	517	21	patriotism	patriotism	NOUN
ftr-334	517	22	since	since	SCONJ
ftr-334	517	23	the	the	DET
ftr-334	517	24	country	country	NOUN
ftr-334	517	25	's	's	PART
ftr-334	517	26	inception	inception	NOUN
ftr-334	517	27	)	)	PUNCT
ftr-334	517	28	.	.	PUNCT
ftr-334	518	1	538	538	NUM
ftr-334	518	2	[	[	X
ftr-334	518	3	vol	vol	NOUN
ftr-334	518	4	.	.	PUNCT
ftr-334	519	1	12:7	12:7	NUM
ftr-334	519	2	paradigm	paradigm	NOUN
ftr-334	519	3	for	for	ADP
ftr-334	519	4	irs	irs	PROPN
ftr-334	519	5	guidance	guidance	VERB
ftr-334	519	6	the	the	DET
ftr-334	519	7	federal	federal	ADJ
ftr-334	519	8	government	government	NOUN
ftr-334	519	9	have	have	AUX
ftr-334	519	10	evinced	evince	VERB
ftr-334	519	11	a	a	DET
ftr-334	519	12	wariness	wariness	NOUN
ftr-334	519	13	of	of	ADP
ftr-334	519	14	imposing	impose	VERB
ftr-334	519	15	constraints	constraint	NOUN
ftr-334	519	16	on	on	ADP
ftr-334	519	17	the	the	DET
ftr-334	519	18	tax	tax	NOUN
ftr-334	519	19	collector	collector	NOUN
ftr-334	519	20	8	8	NUM
ftr-334	519	21	2	2	NUM
ftr-334	519	22	and	and	CCONJ
ftr-334	519	23	have	have	AUX
ftr-334	519	24	afforded	afford	VERB
ftr-334	519	25	extraordinary	extraordinary	ADJ
ftr-334	519	26	discretion	discretion	NOUN
ftr-334	519	27	to	to	ADP
ftr-334	519	28	the	the	DET
ftr-334	519	29	irs	irs	PROPN
ftr-334	519	30	to	to	PART
ftr-334	519	31	allow	allow	VERB
ftr-334	519	32	it	it	PRON
ftr-334	519	33	to	to	PART
ftr-334	519	34	bring	bring	VERB
ftr-334	519	35	in	in	ADP
ftr-334	519	36	needed	need	VERB
ftr-334	519	37	revenues	revenue	NOUN
ftr-334	519	38	.	.	PUNCT
ftr-334	520	1	in	in	ADP
ftr-334	520	2	more	more	ADV
ftr-334	520	3	recent	recent	ADJ
ftr-334	520	4	times	time	NOUN
ftr-334	520	5	,	,	PUNCT
ftr-334	520	6	academics	academic	NOUN
ftr-334	520	7	have	have	AUX
ftr-334	520	8	lamented	lament	VERB
ftr-334	520	9	at	at	ADP
ftr-334	520	10	how	how	SCONJ
ftr-334	520	11	the	the	DET
ftr-334	520	12	irs	irs	PROPN
ftr-334	520	13	,	,	PUNCT
ftr-334	520	14	and	and	CCONJ
ftr-334	520	15	to	to	ADP
ftr-334	520	16	some	some	DET
ftr-334	520	17	extent	extent	NOUN
ftr-334	520	18	,	,	PUNCT
ftr-334	520	19	the	the	DET
ftr-334	520	20	tax	tax	NOUN
ftr-334	520	21	bar	bar	NOUN
ftr-334	520	22	,	,	PUNCT
ftr-334	520	23	tend	tend	VERB
ftr-334	520	24	to	to	PART
ftr-334	520	25	view	view	VERB
ftr-334	520	26	the	the	DET
ftr-334	520	27	irs	irs	PROPN
ftr-334	520	28	as	as	ADP
ftr-334	520	29	exceptional	exceptional	ADJ
ftr-334	520	30	,	,	PUNCT
ftr-334	520	31	entitled	entitle	VERB
ftr-334	520	32	to	to	ADP
ftr-334	520	33	greater	great	ADJ
ftr-334	520	34	powers	power	NOUN
ftr-334	520	35	and	and	CCONJ
ftr-334	520	36	deference	deference	NOUN
ftr-334	520	37	than	than	ADP
ftr-334	520	38	other	other	ADJ
ftr-334	520	39	executive	executive	ADJ
ftr-334	520	40	branch	branch	NOUN
ftr-334	520	41	agencies	agency	NOUN
ftr-334	520	42	.	.	PUNCT
ftr-334	521	1	scholars83	scholars83	NOUN
ftr-334	521	2	and	and	CCONJ
ftr-334	521	3	courts84	courts84	NOUN
ftr-334	521	4	are	be	AUX
ftr-334	521	5	poking	poke	VERB
ftr-334	521	6	holes	hole	NOUN
ftr-334	521	7	at	at	ADP
ftr-334	521	8	the	the	DET
ftr-334	521	9	need	need	NOUN
ftr-334	521	10	for	for	ADP
ftr-334	521	11	continued	continue	VERB
ftr-334	521	12	slavish	slavish	ADJ
ftr-334	521	13	devotion	devotion	NOUN
ftr-334	521	14	to	to	ADP
ftr-334	521	15	tax	tax	NOUN
ftr-334	521	16	exceptionalism	exceptionalism	NOUN
ftr-334	521	17	.	.	PUNCT
ftr-334	522	1	while	while	SCONJ
ftr-334	522	2	american	american	ADJ
ftr-334	522	3	society	society	NOUN
ftr-334	522	4	and	and	CCONJ
ftr-334	522	5	jurisprudence	jurisprudence	NOUN
ftr-334	522	6	have	have	AUX
ftr-334	522	7	broadly	broadly	ADV
ftr-334	522	8	trended	trend	VERB
ftr-334	522	9	toward	toward	ADP
ftr-334	522	10	a	a	DET
ftr-334	522	11	greater	great	ADJ
ftr-334	522	12	expectation	expectation	NOUN
ftr-334	522	13	of	of	ADP
ftr-334	522	14	procedural	procedural	ADJ
ftr-334	522	15	regularity	regularity	NOUN
ftr-334	522	16	in	in	ADP
ftr-334	522	17	all	all	DET
ftr-334	522	18	agency	agency	NOUN
ftr-334	522	19	rulemaking	rulemaking	NOUN
ftr-334	522	20	activities,85	activities,85	NOUN
ftr-334	522	21	i	i	PRON
ftr-334	522	22	believe	believe	VERB
ftr-334	522	23	the	the	DET
ftr-334	522	24	current	current	ADJ
ftr-334	522	25	encroachment	encroachment	NOUN
ftr-334	522	26	on	on	ADP
ftr-334	522	27	tax	tax	NOUN
ftr-334	522	28	exceptionalism	exceptionalism	NOUN
ftr-334	522	29	specifically	specifically	ADV
ftr-334	522	30	stems	stem	VERB
ftr-334	522	31	from	from	ADP
ftr-334	522	32	the	the	DET
ftr-334	522	33	changing	change	VERB
ftr-334	522	34	role	role	NOUN
ftr-334	522	35	of	of	ADP
ftr-334	522	36	the	the	DET
ftr-334	522	37	internal	internal	PROPN
ftr-334	522	38	revenue	revenue	NOUN
ftr-334	522	39	code	code	NOUN
ftr-334	522	40	itself	itself	PRON
ftr-334	522	41	.	.	PUNCT
ftr-334	523	1	the	the	DET
ftr-334	523	2	modem	modem	PROPN
ftr-334	523	3	tax	tax	PROPN
ftr-334	523	4	code	code	NOUN
ftr-334	523	5	is	be	AUX
ftr-334	523	6	implicated	implicate	VERB
ftr-334	523	7	in	in	ADP
ftr-334	523	8	an	an	DET
ftr-334	523	9	alphabet	alphabet	NOUN
ftr-334	523	10	soup	soup	NOUN
ftr-334	523	11	82	82	PROPN
ftr-334	523	12	.	.	PUNCT
ftr-334	524	1	see	see	VERB
ftr-334	524	2	cheatham	cheatham	PROPN
ftr-334	524	3	v.	v.	PROPN
ftr-334	524	4	united	united	PROPN
ftr-334	524	5	states	states	PROPN
ftr-334	524	6	,	,	PUNCT
ftr-334	524	7	92	92	NUM
ftr-334	524	8	u.s	u.s	PROPN
ftr-334	524	9	.	.	PROPN
ftr-334	524	10	85	85	NUM
ftr-334	524	11	,	,	PUNCT
ftr-334	524	12	88	88	NUM
ftr-334	524	13	-	-	SYM
ftr-334	524	14	89	89	NUM
ftr-334	524	15	(	(	PUNCT
ftr-334	524	16	1875	1875	NUM
ftr-334	524	17	)	)	PUNCT
ftr-334	524	18	(	(	PUNCT
ftr-334	524	19	asserting	assert	VERB
ftr-334	524	20	"	"	PUNCT
ftr-334	524	21	all	all	DET
ftr-334	524	22	governments	government	NOUN
ftr-334	524	23	,	,	PUNCT
ftr-334	524	24	in	in	ADP
ftr-334	524	25	all	all	DET
ftr-334	524	26	times	time	NOUN
ftr-334	524	27	,	,	PUNCT
ftr-334	524	28	have	have	AUX
ftr-334	524	29	found	find	VERB
ftr-334	524	30	it	it	PRON
ftr-334	524	31	necessary	necessary	ADJ
ftr-334	524	32	to	to	PART
ftr-334	524	33	adopt	adopt	VERB
ftr-334	524	34	stringent	stringent	ADJ
ftr-334	524	35	measures	measure	NOUN
ftr-334	524	36	for	for	ADP
ftr-334	524	37	the	the	DET
ftr-334	524	38	collection	collection	NOUN
ftr-334	524	39	of	of	ADP
ftr-334	524	40	taxes	taxis	NOUN
ftr-334	524	41	,	,	PUNCT
ftr-334	524	42	and	and	CCONJ
ftr-334	524	43	to	to	PART
ftr-334	524	44	be	be	AUX
ftr-334	524	45	rigid	rigid	ADJ
ftr-334	524	46	in	in	ADP
ftr-334	524	47	the	the	DET
ftr-334	524	48	enforcement	enforcement	NOUN
ftr-334	524	49	of	of	ADP
ftr-334	524	50	them	they	PRON
ftr-334	524	51	"	"	PUNCT
ftr-334	524	52	)	)	PUNCT
ftr-334	524	53	;	;	PUNCT
ftr-334	524	54	book	book	NOUN
ftr-334	524	55	,	,	PUNCT
ftr-334	524	56	the	the	DET
ftr-334	524	57	collection	collection	NOUN
ftr-334	524	58	due	due	ADJ
ftr-334	524	59	process	process	NOUN
ftr-334	524	60	,	,	PUNCT
ftr-334	524	61	supra	supra	PROPN
ftr-334	524	62	note	note	NOUN
ftr-334	524	63	59	59	NUM
ftr-334	524	64	,	,	PUNCT
ftr-334	524	65	at	at	ADP
ftr-334	524	66	1148	1148	NUM
ftr-334	524	67	(	(	PUNCT
ftr-334	524	68	explaining	explain	VERB
ftr-334	524	69	that	that	SCONJ
ftr-334	524	70	prior	prior	ADV
ftr-334	524	71	to	to	ADP
ftr-334	524	72	cdp	cdp	VERB
ftr-334	524	73	provisions	provision	NOUN
ftr-334	524	74	,	,	PUNCT
ftr-334	524	75	the	the	DET
ftr-334	524	76	irs	irs	PROPN
ftr-334	524	77	had	have	VERB
ftr-334	524	78	broad	broad	ADJ
ftr-334	524	79	powers	power	NOUN
ftr-334	524	80	to	to	PART
ftr-334	524	81	collect	collect	VERB
ftr-334	524	82	taxes	taxis	NOUN
ftr-334	524	83	without	without	ADP
ftr-334	524	84	judicial	judicial	ADJ
ftr-334	524	85	review	review	NOUN
ftr-334	524	86	which	which	PRON
ftr-334	524	87	many	many	ADJ
ftr-334	524	88	observed	observe	VERB
ftr-334	524	89	as	as	ADP
ftr-334	524	90	powerful	powerful	ADJ
ftr-334	524	91	and	and	CCONJ
ftr-334	524	92	dangerous	dangerous	ADJ
ftr-334	524	93	)	)	PUNCT
ftr-334	524	94	.	.	PUNCT
ftr-334	525	1	83	83	NUM
ftr-334	525	2	.	.	PUNCT
ftr-334	526	1	see	see	VERB
ftr-334	526	2	caron	caron	PROPN
ftr-334	526	3	,	,	PUNCT
ftr-334	526	4	tax	tax	NOUN
ftr-334	526	5	myopia	myopia	NOUN
ftr-334	526	6	,	,	PUNCT
ftr-334	526	7	supra	supra	ADJ
ftr-334	526	8	note	note	NOUN
ftr-334	526	9	44	44	NUM
ftr-334	526	10	,	,	PUNCT
ftr-334	526	11	at	at	ADP
ftr-334	526	12	554	554	NUM
ftr-334	526	13	(	(	PUNCT
ftr-334	526	14	stating	state	VERB
ftr-334	526	15	that	that	SCONJ
ftr-334	526	16	tax	tax	NOUN
ftr-334	526	17	law	law	NOUN
ftr-334	526	18	operates	operate	VERB
ftr-334	526	19	largely	largely	ADV
ftr-334	526	20	outside	outside	ADP
ftr-334	526	21	of	of	ADP
ftr-334	526	22	the	the	DET
ftr-334	526	23	insight	insight	NOUN
ftr-334	526	24	learned	learn	VERB
ftr-334	526	25	in	in	ADP
ftr-334	526	26	other	other	ADJ
ftr-334	526	27	administrative	administrative	ADJ
ftr-334	526	28	law	law	NOUN
ftr-334	526	29	areas	area	NOUN
ftr-334	526	30	)	)	PUNCT
ftr-334	526	31	;	;	PUNCT
ftr-334	526	32	bryan	bryan	PROPN
ftr-334	526	33	t.	t.	PROPN
ftr-334	526	34	camp	camp	PROPN
ftr-334	526	35	,	,	PUNCT
ftr-334	526	36	tax	tax	NOUN
ftr-334	526	37	administration	administration	NOUN
ftr-334	526	38	as	as	ADP
ftr-334	526	39	inquisitorial	inquisitorial	ADJ
ftr-334	526	40	process	process	NOUN
ftr-334	526	41	and	and	CCONJ
ftr-334	526	42	the	the	DET
ftr-334	526	43	partial	partial	ADJ
ftr-334	526	44	paradigm	paradigm	NOUN
ftr-334	526	45	shift	shift	NOUN
ftr-334	526	46	in	in	ADP
ftr-334	526	47	the	the	DET
ftr-334	526	48	irs	irs	PROPN
ftr-334	526	49	restructuring	restructuring	NOUN
ftr-334	526	50	and	and	CCONJ
ftr-334	526	51	reform	reform	NOUN
ftr-334	526	52	act	act	NOUN
ftr-334	526	53	of	of	ADP
ftr-334	526	54	1998	1998	NUM
ftr-334	526	55	,	,	PUNCT
ftr-334	526	56	56	56	NUM
ftr-334	526	57	fla	fla	NOUN
ftr-334	526	58	.	.	PUNCT
ftr-334	527	1	l.	l.	PROPN
ftr-334	527	2	rev	rev	PROPN
ftr-334	527	3	.	.	PROPN
ftr-334	527	4	1	1	NUM
ftr-334	527	5	,	,	PUNCT
ftr-334	527	6	3	3	NUM
ftr-334	527	7	(	(	PUNCT
ftr-334	527	8	2004	2004	NUM
ftr-334	527	9	)	)	PUNCT
ftr-334	528	1	[	[	X
ftr-334	528	2	hereinafter	hereinafter	NOUN
ftr-334	528	3	camp	camp	NOUN
ftr-334	528	4	,	,	PUNCT
ftr-334	528	5	inquisitorial	inquisitorial	NOUN
ftr-334	528	6	]	]	X
ftr-334	528	7	(	(	PUNCT
ftr-334	528	8	recognizing	recognize	VERB
ftr-334	528	9	that	that	SCONJ
ftr-334	528	10	the	the	DET
ftr-334	528	11	tax	tax	NOUN
ftr-334	528	12	code	code	NOUN
ftr-334	528	13	has	have	AUX
ftr-334	528	14	generally	generally	ADV
ftr-334	528	15	not	not	PART
ftr-334	528	16	adopted	adopt	VERB
ftr-334	528	17	ideas	idea	NOUN
ftr-334	528	18	from	from	ADP
ftr-334	528	19	other	other	ADJ
ftr-334	528	20	areas	area	NOUN
ftr-334	528	21	of	of	ADP
ftr-334	528	22	law	law	NOUN
ftr-334	528	23	such	such	ADJ
ftr-334	528	24	as	as	ADP
ftr-334	528	25	civil	civil	ADJ
ftr-334	528	26	procedure	procedure	NOUN
ftr-334	528	27	)	)	PUNCT
ftr-334	528	28	;	;	PUNCT
ftr-334	528	29	leandra	leandra	PROPN
ftr-334	528	30	.	.	PUNCT
ftr-334	528	31	lederman	lederman	PROPN
ftr-334	528	32	,	,	PUNCT
ftr-334	528	33	"	"	PUNCT
ftr-334	528	34	civil"izing	civil"ize	VERB
ftr-334	528	35	tax	tax	NOUN
ftr-334	528	36	procedure	procedure	NOUN
ftr-334	528	37	:	:	PUNCT
ftr-334	528	38	applying	apply	VERB
ftr-334	528	39	general	general	ADJ
ftr-334	528	40	federal	federal	ADJ
ftr-334	528	41	learning	learning	NOUN
ftr-334	528	42	to	to	ADP
ftr-334	528	43	statutory	statutory	ADJ
ftr-334	528	44	notices	notice	NOUN
ftr-334	528	45	of	of	ADP
ftr-334	528	46	deficiency	deficiency	NOUN
ftr-334	528	47	,	,	PUNCT
ftr-334	528	48	30	30	NUM
ftr-334	528	49	u.c	u.c	PROPN
ftr-334	528	50	.	.	PROPN
ftr-334	529	1	davis	davis	PROPN
ftr-334	529	2	l.	l.	PROPN
ftr-334	529	3	rev	rev	PROPN
ftr-334	529	4	.	.	PROPN
ftr-334	529	5	183	183	NUM
ftr-334	529	6	,	,	PUNCT
ftr-334	529	7	183	183	NUM
ftr-334	529	8	(	(	PUNCT
ftr-334	529	9	1996	1996	NUM
ftr-334	529	10	)	)	PUNCT
ftr-334	529	11	(	(	PUNCT
ftr-334	529	12	asserting	assert	VERB
ftr-334	529	13	that	that	SCONJ
ftr-334	529	14	tax	tax	NOUN
ftr-334	529	15	law	law	NOUN
ftr-334	529	16	tends	tend	VERB
ftr-334	529	17	to	to	PART
ftr-334	529	18	operate	operate	VERB
ftr-334	529	19	separate	separate	ADJ
ftr-334	529	20	from	from	ADP
ftr-334	529	21	other	other	ADJ
ftr-334	529	22	areas	area	NOUN
ftr-334	529	23	of	of	ADP
ftr-334	529	24	law	law	NOUN
ftr-334	529	25	,	,	PUNCT
ftr-334	529	26	depriving	deprive	VERB
ftr-334	529	27	it	it	PRON
ftr-334	529	28	from	from	ADP
ftr-334	529	29	"	"	PUNCT
ftr-334	529	30	cross	cross	ADJ
ftr-334	529	31	-	-	NOUN
ftr-334	529	32	fertilization	fertilization	NOUN
ftr-334	529	33	"	"	PUNCT
ftr-334	529	34	)	)	PUNCT
ftr-334	529	35	;	;	PUNCT
ftr-334	529	36	danshera	danshera	NOUN
ftr-334	529	37	cords	cord	NOUN
ftr-334	529	38	,	,	PUNCT
ftr-334	529	39	how	how	SCONJ
ftr-334	529	40	much	much	ADJ
ftr-334	529	41	process	process	NOUN
ftr-334	529	42	is	be	AUX
ftr-334	530	1	due	due	ADJ
ftr-334	530	2	?	?	PUNCT
ftr-334	530	3	i.r.c	i.r.c	NOUN
ftr-334	530	4	.	.	PUNCT
ftr-334	530	5	sections	section	NOUN
ftr-334	530	6	6320	6320	NUM
ftr-334	530	7	and	and	CCONJ
ftr-334	530	8	6330	6330	NUM
ftr-334	530	9	collection	collection	NOUN
ftr-334	530	10	due	due	ADJ
ftr-334	530	11	process	process	NOUN
ftr-334	530	12	hearings	hearing	NOUN
ftr-334	530	13	,	,	PUNCT
ftr-334	530	14	29	29	NUM
ftr-334	530	15	vt	vt	PROPN
ftr-334	530	16	.	.	PUNCT
ftr-334	530	17	l.	l.	PROPN
ftr-334	530	18	rev	rev	PROPN
ftr-334	530	19	.	.	PROPN
ftr-334	530	20	51	51	NUM
ftr-334	530	21	(	(	PUNCT
ftr-334	530	22	2004	2004	NUM
ftr-334	530	23	)	)	PUNCT
ftr-334	530	24	(	(	PUNCT
ftr-334	530	25	describing	describe	VERB
ftr-334	530	26	the	the	DET
ftr-334	530	27	limitations	limitation	NOUN
ftr-334	530	28	rra	rra	NOUN
ftr-334	530	29	1998	1998	NUM
ftr-334	530	30	(	(	PUNCT
ftr-334	530	31	specifically	specifically	ADV
ftr-334	530	32	cdp	cdp	VERB
ftr-334	530	33	provisions	provision	NOUN
ftr-334	530	34	)	)	PUNCT
ftr-334	530	35	placed	place	VERB
ftr-334	530	36	on	on	ADP
ftr-334	530	37	the	the	DET
ftr-334	530	38	historically	historically	ADV
ftr-334	530	39	broad	broad	ADJ
ftr-334	530	40	powers	power	NOUN
ftr-334	530	41	given	give	VERB
ftr-334	530	42	to	to	ADP
ftr-334	530	43	the	the	DET
ftr-334	530	44	irs	irs	PROPN
ftr-334	530	45	)	)	PUNCT
ftr-334	530	46	.	.	PUNCT
ftr-334	531	1	see	see	VERB
ftr-334	531	2	hickman	hickman	PROPN
ftr-334	531	3	,	,	PUNCT
ftr-334	531	4	coloring	color	VERB
ftr-334	531	5	outside	outside	ADP
ftr-334	531	6	the	the	DET
ftr-334	531	7	lines	line	NOUN
ftr-334	531	8	,	,	PUNCT
ftr-334	531	9	supra	supra	PROPN
ftr-334	531	10	note	note	PROPN
ftr-334	531	11	26	26	NUM
ftr-334	531	12	,	,	PUNCT
ftr-334	531	13	at	at	ADP
ftr-334	531	14	1732	1732	NUM
ftr-334	531	15	-	-	SYM
ftr-334	531	16	40	40	NUM
ftr-334	531	17	(	(	PUNCT
ftr-334	531	18	2007	2007	NUM
ftr-334	531	19	)	)	PUNCT
ftr-334	531	20	(	(	PUNCT
ftr-334	531	21	describing	describe	VERB
ftr-334	531	22	treasury	treasury	NOUN
ftr-334	531	23	's	's	PART
ftr-334	531	24	departure	departure	NOUN
ftr-334	531	25	from	from	ADP
ftr-334	531	26	apa	apa	PROPN
ftr-334	531	27	rulemaking	rulemaking	NOUN
ftr-334	531	28	requirements	requirement	NOUN
ftr-334	531	29	,	,	PUNCT
ftr-334	531	30	resulting	result	VERB
ftr-334	531	31	in	in	ADP
ftr-334	531	32	lack	lack	NOUN
ftr-334	531	33	of	of	ADP
ftr-334	531	34	notice	notice	NOUN
ftr-334	531	35	and	and	CCONJ
ftr-334	531	36	comment	comment	NOUN
ftr-334	531	37	opportunity	opportunity	NOUN
ftr-334	531	38	)	)	PUNCT
ftr-334	531	39	.	.	PUNCT
ftr-334	532	1	84	84	NUM
ftr-334	532	2	.	.	PUNCT
ftr-334	533	1	see	see	VERB
ftr-334	533	2	mayo	mayo	PROPN
ftr-334	533	3	found	find	VERB
ftr-334	533	4	.	.	PUNCT
ftr-334	534	1	for	for	ADP
ftr-334	534	2	med	med	PROPN
ftr-334	534	3	.	.	PUNCT
ftr-334	534	4	educ	educ	PROPN
ftr-334	534	5	.	.	PUNCT
ftr-334	535	1	&	&	CCONJ
ftr-334	535	2	research	research	PROPN
ftr-334	535	3	v.	v.	PROPN
ftr-334	535	4	united	united	PROPN
ftr-334	535	5	states	states	PROPN
ftr-334	535	6	,	,	PUNCT
ftr-334	535	7	131	131	NUM
ftr-334	535	8	s.	s.	PROPN
ftr-334	535	9	ct	ct	PROPN
ftr-334	535	10	.	.	PROPN
ftr-334	536	1	704	704	NUM
ftr-334	536	2	(	(	PUNCT
ftr-334	536	3	2011	2011	NUM
ftr-334	536	4	)	)	PUNCT
ftr-334	536	5	(	(	PUNCT
ftr-334	536	6	refuting	refute	VERB
ftr-334	536	7	tax	tax	NOUN
ftr-334	536	8	exceptionalism	exceptionalism	NOUN
ftr-334	536	9	with	with	ADP
ftr-334	536	10	regards	regard	NOUN
ftr-334	536	11	to	to	ADP
ftr-334	536	12	interpretive	interpretive	ADJ
ftr-334	536	13	deference	deference	NOUN
ftr-334	536	14	)	)	PUNCT
ftr-334	536	15	.	.	PUNCT
ftr-334	537	1	"	"	PUNCT
ftr-334	537	2	mayo	mayo	NOUN
ftr-334	537	3	has	have	AUX
ftr-334	537	4	not	not	PART
ftr-334	537	5	advanced	advance	VERB
ftr-334	537	6	any	any	DET
ftr-334	537	7	justification	justification	NOUN
ftr-334	537	8	for	for	ADP
ftr-334	537	9	applying	apply	VERB
ftr-334	537	10	a	a	DET
ftr-334	537	11	less	less	ADV
ftr-334	537	12	deferential	deferential	ADJ
ftr-334	537	13	standard	standard	NOUN
ftr-334	537	14	of	of	ADP
ftr-334	537	15	review	review	NOUN
ftr-334	537	16	to	to	ADP
ftr-334	537	17	treasury	treasury	PROPN
ftr-334	537	18	department	department	NOUN
ftr-334	537	19	regulations	regulation	NOUN
ftr-334	537	20	than	than	SCONJ
ftr-334	537	21	we	we	PRON
ftr-334	537	22	apply	apply	VERB
ftr-334	537	23	to	to	ADP
ftr-334	537	24	the	the	DET
ftr-334	537	25	rules	rule	NOUN
ftr-334	537	26	of	of	ADP
ftr-334	537	27	any	any	DET
ftr-334	537	28	other	other	ADJ
ftr-334	537	29	agency	agency	NOUN
ftr-334	537	30	.	.	PUNCT
ftr-334	538	1	in	in	ADP
ftr-334	538	2	the	the	DET
ftr-334	538	3	absence	absence	NOUN
ftr-334	538	4	of	of	ADP
ftr-334	538	5	such	such	ADJ
ftr-334	538	6	justification	justification	NOUN
ftr-334	538	7	,	,	PUNCT
ftr-334	538	8	we	we	PRON
ftr-334	538	9	are	be	AUX
ftr-334	538	10	not	not	PART
ftr-334	538	11	inclined	inclined	ADJ
ftr-334	538	12	to	to	PART
ftr-334	538	13	carve	carve	VERB
ftr-334	538	14	out	out	ADP
ftr-334	538	15	an	an	DET
ftr-334	538	16	approach	approach	NOUN
ftr-334	538	17	to	to	ADP
ftr-334	538	18	administrative	administrative	ADJ
ftr-334	538	19	review	review	NOUN
ftr-334	538	20	good	good	ADJ
ftr-334	538	21	for	for	ADP
ftr-334	538	22	tax	tax	NOUN
ftr-334	538	23	law	law	NOUN
ftr-334	538	24	only	only	ADV
ftr-334	538	25	.	.	PUNCT
ftr-334	539	1	to	to	ADP
ftr-334	539	2	the	the	DET
ftr-334	539	3	contrary	contrary	NOUN
ftr-334	539	4	,	,	PUNCT
ftr-334	539	5	we	we	PRON
ftr-334	539	6	have	have	AUX
ftr-334	539	7	expressly	expressly	ADV
ftr-334	539	8	recognized	recognize	VERB
ftr-334	539	9	the	the	DET
ftr-334	539	10	importance	importance	NOUN
ftr-334	539	11	of	of	ADP
ftr-334	539	12	maintaining	maintain	VERB
ftr-334	539	13	a	a	DET
ftr-334	539	14	uniform	uniform	ADJ
ftr-334	539	15	approach	approach	NOUN
ftr-334	539	16	to	to	ADP
ftr-334	539	17	judicial	judicial	ADJ
ftr-334	539	18	review	review	NOUN
ftr-334	539	19	of	of	ADP
ftr-334	539	20	administrative	administrative	ADJ
ftr-334	539	21	action	action	NOUN
ftr-334	539	22	....	....	PUNCT
ftr-334	540	1	the	the	DET
ftr-334	540	2	principles	principle	NOUN
ftr-334	540	3	underlying	underlie	VERB
ftr-334	540	4	our	our	PRON
ftr-334	540	5	decision	decision	NOUN
ftr-334	540	6	in	in	ADP
ftr-334	540	7	chevron	chevron	NOUN
ftr-334	540	8	apply	apply	VERB
ftr-334	540	9	with	with	ADP
ftr-334	540	10	full	full	ADJ
ftr-334	540	11	force	force	NOUN
ftr-334	540	12	in	in	ADP
ftr-334	540	13	the	the	DET
ftr-334	540	14	tax	tax	NOUN
ftr-334	540	15	context	context	NOUN
ftr-334	540	16	.	.	PUNCT
ftr-334	540	17	"	"	PUNCT
ftr-334	541	1	i	i	PRON
ftr-334	541	2	d	d	PROPN
ftr-334	541	3	at	at	ADP
ftr-334	541	4	713	713	NUM
ftr-334	541	5	(	(	PUNCT
ftr-334	541	6	internal	internal	ADJ
ftr-334	541	7	cites	cite	NOUN
ftr-334	541	8	omitted	omit	VERB
ftr-334	541	9	)	)	PUNCT
ftr-334	541	10	.	.	PUNCT
ftr-334	542	1	see	see	VERB
ftr-334	542	2	also	also	ADV
ftr-334	542	3	cohen	cohen	PROPN
ftr-334	543	1	v.	v.	PROPN
ftr-334	543	2	united	united	PROPN
ftr-334	543	3	states	states	PROPN
ftr-334	543	4	,	,	PUNCT
ftr-334	543	5	650	650	NUM
ftr-334	543	6	f.3d	f.3d	NUM
ftr-334	543	7	717	717	NUM
ftr-334	543	8	(	(	PUNCT
ftr-334	543	9	d.c	d.c	PROPN
ftr-334	543	10	.	.	PROPN
ftr-334	543	11	cir	cir	PROPN
ftr-334	543	12	.	.	PROPN
ftr-334	543	13	2011	2011	NUM
ftr-334	543	14	)	)	PUNCT
ftr-334	543	15	.	.	PUNCT
ftr-334	544	1	85	85	NUM
ftr-334	544	2	.	.	PUNCT
ftr-334	545	1	lawrence	lawrence	PROPN
ftr-334	545	2	friedman	friedman	PROPN
ftr-334	545	3	,	,	PUNCT
ftr-334	545	4	total	total	ADJ
ftr-334	545	5	justice	justice	NOUN
ftr-334	545	6	,	,	PUNCT
ftr-334	545	7	80	80	NUM
ftr-334	545	8	-	-	SYM
ftr-334	545	9	90	90	NUM
ftr-334	545	10	(	(	PUNCT
ftr-334	545	11	1985	1985	NUM
ftr-334	545	12	)	)	PUNCT
ftr-334	545	13	(	(	PUNCT
ftr-334	545	14	describing	describe	VERB
ftr-334	545	15	the	the	DET
ftr-334	545	16	increased	increase	VERB
ftr-334	545	17	demands	demand	NOUN
ftr-334	545	18	on	on	ADP
ftr-334	545	19	the	the	DET
ftr-334	545	20	legal	legal	ADJ
ftr-334	545	21	system	system	NOUN
ftr-334	545	22	to	to	PART
ftr-334	545	23	provide	provide	VERB
ftr-334	545	24	for	for	ADP
ftr-334	545	25	fair	fair	ADJ
ftr-334	545	26	procedure	procedure	NOUN
ftr-334	545	27	as	as	ADP
ftr-334	545	28	the	the	DET
ftr-334	545	29	due	due	ADJ
ftr-334	545	30	process	process	NOUN
ftr-334	545	31	revolution	revolution	NOUN
ftr-334	545	32	)	)	PUNCT
ftr-334	545	33	.	.	PUNCT
ftr-334	546	1	2012	2012	NUM
ftr-334	546	2	]	]	PUNCT
ftr-334	546	3	539	539	NUM
ftr-334	546	4	florida	florida	PROPN
ftr-334	546	5	tax	tax	NOUN
ftr-334	546	6	review	review	NOUN
ftr-334	546	7	of	of	ADP
ftr-334	546	8	credits	credit	NOUN
ftr-334	546	9	and	and	CCONJ
ftr-334	546	10	provisions	provision	NOUN
ftr-334	546	11	that	that	PRON
ftr-334	546	12	address	address	VERB
ftr-334	546	13	topics	topic	NOUN
ftr-334	546	14	and	and	CCONJ
ftr-334	546	15	behavior	behavior	NOUN
ftr-334	546	16	far	far	ADV
ftr-334	546	17	from	from	ADP
ftr-334	546	18	revenue	revenue	NOUN
ftr-334	546	19	collection	collection	NOUN
ftr-334	546	20	.	.	PUNCT
ftr-334	547	1	6	6	NUM
ftr-334	547	2	accordingly	accordingly	ADV
ftr-334	547	3	,	,	PUNCT
ftr-334	547	4	the	the	DET
ftr-334	547	5	justification	justification	NOUN
ftr-334	547	6	for	for	ADP
ftr-334	547	7	exceptional	exceptional	ADJ
ftr-334	547	8	treatment	treatment	NOUN
ftr-334	547	9	of	of	ADP
ftr-334	547	10	the	the	DET
ftr-334	547	11	irs	irs	PROPN
ftr-334	547	12	as	as	ADP
ftr-334	547	13	lying	lie	VERB
ftr-334	547	14	outside	outside	ADP
ftr-334	547	15	administrative	administrative	ADJ
ftr-334	547	16	law	law	NOUN
ftr-334	547	17	norms	norm	NOUN
ftr-334	547	18	becomes	become	VERB
ftr-334	547	19	less	less	ADV
ftr-334	547	20	compelling	compelling	ADJ
ftr-334	547	21	as	as	SCONJ
ftr-334	547	22	the	the	DET
ftr-334	547	23	code	code	NOUN
ftr-334	547	24	takes	take	VERB
ftr-334	547	25	on	on	ADP
ftr-334	547	26	other	other	ADJ
ftr-334	547	27	roles	role	NOUN
ftr-334	547	28	beyond	beyond	ADP
ftr-334	547	29	pure	pure	ADJ
ftr-334	547	30	revenue	revenue	NOUN
ftr-334	547	31	collection.8	collection.8	PROPN
ftr-334	547	32	'	'	PUNCT
ftr-334	547	33	through	through	ADP
ftr-334	547	34	the	the	DET
ftr-334	547	35	code	code	NOUN
ftr-334	547	36	,	,	PUNCT
ftr-334	547	37	congress	congress	PROPN
ftr-334	547	38	has	have	AUX
ftr-334	547	39	tasked	task	VERB
ftr-334	547	40	the	the	DET
ftr-334	547	41	irs	irs	PROPN
ftr-334	547	42	with	with	ADP
ftr-334	547	43	administering	administer	VERB
ftr-334	547	44	these	these	DET
ftr-334	547	45	benefitdelivering	benefitdelivere	VERB
ftr-334	547	46	provisions	provision	NOUN
ftr-334	547	47	;	;	PUNCT
ftr-334	547	48	congress	congress	PROPN
ftr-334	547	49	itself	itself	PRON
ftr-334	547	50	,	,	PUNCT
ftr-334	547	51	however	however	ADV
ftr-334	547	52	,	,	PUNCT
ftr-334	547	53	has	have	AUX
ftr-334	547	54	noted	note	VERB
ftr-334	547	55	on	on	ADP
ftr-334	547	56	some	some	DET
ftr-334	547	57	occasions	occasion	NOUN
ftr-334	547	58	that	that	SCONJ
ftr-334	547	59	the	the	DET
ftr-334	547	60	traditional	traditional	ADJ
ftr-334	547	61	tolerance	tolerance	NOUN
ftr-334	547	62	of	of	ADP
ftr-334	547	63	absolute	absolute	ADJ
ftr-334	547	64	or	or	CCONJ
ftr-334	547	65	near	near	ADV
ftr-334	547	66	-	-	PUNCT
ftr-334	547	67	absolute	absolute	ADJ
ftr-334	547	68	irs	irs	PROPN
ftr-334	547	69	discretion	discretion	NOUN
ftr-334	547	70	,	,	PUNCT
ftr-334	547	71	having	have	VERB
ftr-334	547	72	its	its	PRON
ftr-334	547	73	origins	origin	NOUN
ftr-334	547	74	in	in	ADP
ftr-334	547	75	the	the	DET
ftr-334	547	76	pressing	press	VERB
ftr-334	547	77	need	need	NOUN
ftr-334	547	78	for	for	ADP
ftr-334	547	79	unfettered	unfettered	ADJ
ftr-334	547	80	access	access	NOUN
ftr-334	547	81	to	to	ADP
ftr-334	547	82	revenues	revenue	NOUN
ftr-334	547	83	,	,	PUNCT
ftr-334	547	84	is	be	AUX
ftr-334	547	85	not	not	PART
ftr-334	547	86	a	a	DET
ftr-334	547	87	foregone	foregone	NOUN
ftr-334	547	88	conclusion	conclusion	NOUN
ftr-334	547	89	just	just	ADV
ftr-334	547	90	because	because	SCONJ
ftr-334	547	91	the	the	DET
ftr-334	547	92	irs	irs	PROPN
ftr-334	547	93	is	be	AUX
ftr-334	547	94	involved	involve	VERB
ftr-334	547	95	in	in	ADP
ftr-334	547	96	the	the	DET
ftr-334	547	97	8administration	8administration	NUM
ftr-334	547	98	of	of	ADP
ftr-334	547	99	a	a	DET
ftr-334	547	100	statute	statute	NOUN
ftr-334	547	101	.	.	PUNCT
ftr-334	548	1	similarly	similarly	ADV
ftr-334	548	2	,	,	PUNCT
ftr-334	548	3	recent	recent	ADJ
ftr-334	548	4	commentary	commentary	NOUN
ftr-334	548	5	has	have	AUX
ftr-334	548	6	explored	explore	VERB
ftr-334	548	7	the	the	DET
ftr-334	548	8	86	86	NUM
ftr-334	548	9	.	.	PUNCT
ftr-334	549	1	recent	recent	ADJ
ftr-334	549	2	congressional	congressional	ADJ
ftr-334	549	3	testimony	testimony	NOUN
ftr-334	549	4	on	on	ADP
ftr-334	549	5	the	the	DET
ftr-334	549	6	distribution	distribution	NOUN
ftr-334	549	7	of	of	ADP
ftr-334	549	8	tax	tax	NOUN
ftr-334	549	9	burdens	burden	NOUN
ftr-334	549	10	has	have	AUX
ftr-334	549	11	emphasized	emphasize	VERB
ftr-334	549	12	the	the	DET
ftr-334	549	13	growing	grow	VERB
ftr-334	549	14	use	use	NOUN
ftr-334	549	15	of	of	ADP
ftr-334	549	16	the	the	DET
ftr-334	549	17	tax	tax	NOUN
ftr-334	549	18	code	code	NOUN
ftr-334	549	19	to	to	PART
ftr-334	549	20	deliver	deliver	VERB
ftr-334	549	21	social	social	ADJ
ftr-334	549	22	benefits	benefit	NOUN
ftr-334	549	23	see	see	VERB
ftr-334	549	24	,	,	PUNCT
ftr-334	549	25	e.g.	e.g.	ADV
ftr-334	549	26	,	,	PUNCT
ftr-334	549	27	scott	scott	PROPN
ftr-334	549	28	a.	a.	PROPN
ftr-334	549	29	hodge	hodge	PROPN
ftr-334	549	30	,	,	PUNCT
ftr-334	549	31	president	president	NOUN
ftr-334	549	32	,	,	PUNCT
ftr-334	549	33	tax	tax	NOUN
ftr-334	549	34	foundation	foundation	NOUN
ftr-334	549	35	,	,	PUNCT
ftr-334	549	36	is	be	AUX
ftr-334	549	37	the	the	DET
ftr-334	549	38	distribution	distribution	NOUN
ftr-334	549	39	of	of	ADP
ftr-334	549	40	tax	tax	NOUN
ftr-334	549	41	burdens	burden	NOUN
ftr-334	549	42	and	and	CCONJ
ftr-334	549	43	tax	tax	NOUN
ftr-334	549	44	benefits	benefit	NOUN
ftr-334	549	45	equitable	equitable	ADJ
ftr-334	549	46	?	?	PUNCT
ftr-334	549	47	,	,	PUNCT
ftr-334	549	48	hearing	hear	VERB
ftr-334	549	49	before	before	ADP
ftr-334	549	50	the	the	DET
ftr-334	549	51	u.s	u.s	PROPN
ftr-334	549	52	.	.	PROPN
ftr-334	549	53	senate	senate	PROPN
ftr-334	549	54	committee	committee	PROPN
ftr-334	549	55	on	on	ADP
ftr-334	549	56	finance	finance	NOUN
ftr-334	549	57	,	,	PUNCT
ftr-334	549	58	may	may	AUX
ftr-334	549	59	3	3	NUM
ftr-334	549	60	,	,	PUNCT
ftr-334	549	61	2011	2011	NUM
ftr-334	549	62	,	,	PUNCT
ftr-334	549	63	http://finance.senate.gov/imo/media/doc/testimony%20of%/	http://finance.senate.gov/imo/media/doc/testimony%20of%/	PROPN
ftr-334	549	64	20scott%20hodge.pdf	20scott%20hodge.pdf	NUM
ftr-334	549	65	.	.	PUNCT
ftr-334	550	1	87	87	NUM
ftr-334	550	2	.	.	PUNCT
ftr-334	551	1	to	to	PART
ftr-334	551	2	be	be	AUX
ftr-334	551	3	sure	sure	ADJ
ftr-334	551	4	,	,	PUNCT
ftr-334	551	5	the	the	DET
ftr-334	551	6	code	code	NOUN
ftr-334	551	7	has	have	AUX
ftr-334	551	8	for	for	ADP
ftr-334	551	9	a	a	DET
ftr-334	551	10	long	long	ADJ
ftr-334	551	11	time	time	NOUN
ftr-334	551	12	played	play	VERB
ftr-334	551	13	a	a	DET
ftr-334	551	14	key	key	ADJ
ftr-334	551	15	role	role	NOUN
ftr-334	551	16	in	in	ADP
ftr-334	551	17	providing	provide	VERB
ftr-334	551	18	incentives	incentive	NOUN
ftr-334	551	19	through	through	ADP
ftr-334	551	20	deductions	deduction	NOUN
ftr-334	551	21	,	,	PUNCT
ftr-334	551	22	credits	credit	NOUN
ftr-334	551	23	and	and	CCONJ
ftr-334	551	24	exclusions	exclusion	NOUN
ftr-334	551	25	that	that	PRON
ftr-334	551	26	are	be	AUX
ftr-334	551	27	removed	remove	VERB
ftr-334	551	28	from	from	ADP
ftr-334	551	29	the	the	DET
ftr-334	551	30	exercise	exercise	NOUN
ftr-334	551	31	of	of	ADP
ftr-334	551	32	determining	determine	VERB
ftr-334	551	33	the	the	DET
ftr-334	551	34	proper	proper	ADJ
ftr-334	551	35	base	base	NOUN
ftr-334	551	36	of	of	ADP
ftr-334	551	37	income	income	NOUN
ftr-334	551	38	in	in	ADP
ftr-334	551	39	an	an	DET
ftr-334	551	40	income	income	NOUN
ftr-334	551	41	tax	tax	NOUN
ftr-334	551	42	.	.	PUNCT
ftr-334	552	1	yet	yet	ADV
ftr-334	552	2	,	,	PUNCT
ftr-334	552	3	congress	congress	PROPN
ftr-334	552	4	's	's	PART
ftr-334	552	5	penchant	penchant	NOUN
ftr-334	552	6	for	for	ADP
ftr-334	552	7	tax	tax	NOUN
ftr-334	552	8	credits	credit	NOUN
ftr-334	552	9	,	,	PUNCT
ftr-334	552	10	and	and	CCONJ
ftr-334	552	11	refundable	refundable	ADJ
ftr-334	552	12	credits	credit	NOUN
ftr-334	552	13	in	in	ADP
ftr-334	552	14	particular	particular	ADJ
ftr-334	552	15	,	,	PUNCT
ftr-334	552	16	has	have	AUX
ftr-334	552	17	had	have	VERB
ftr-334	552	18	a	a	DET
ftr-334	552	19	significant	significant	ADJ
ftr-334	552	20	complicating	complicate	VERB
ftr-334	552	21	impact	impact	NOUN
ftr-334	552	22	on	on	ADP
ftr-334	552	23	the	the	DET
ftr-334	552	24	irs	irs	PROPN
ftr-334	552	25	's	's	PART
ftr-334	552	26	job	job	NOUN
ftr-334	552	27	of	of	ADP
ftr-334	552	28	administering	administer	VERB
ftr-334	552	29	the	the	DET
ftr-334	552	30	tax	tax	NOUN
ftr-334	552	31	system	system	NOUN
ftr-334	552	32	.	.	PUNCT
ftr-334	553	1	see	see	VERB
ftr-334	553	2	nta	nta	PROPN
ftr-334	553	3	2010	2010	NUM
ftr-334	553	4	ann	ann	PROPN
ftr-334	553	5	.	.	PUNCT
ftr-334	554	1	rep	rep	PROPN
ftr-334	554	2	.	.	PROPN
ftr-334	554	3	vol	vol	NOUN
ftr-334	554	4	.	.	PROPN
ftr-334	554	5	1	1	NUM
ftr-334	554	6	,	,	PUNCT
ftr-334	554	7	supra	supra	NOUN
ftr-334	554	8	note	note	NOUN
ftr-334	554	9	55	55	NUM
ftr-334	554	10	,	,	PUNCT
ftr-334	554	11	at	at	ADP
ftr-334	554	12	15	15	NUM
ftr-334	554	13	.	.	NOUN
ftr-334	554	14	88	88	NUM
ftr-334	554	15	.	.	PUNCT
ftr-334	555	1	moreover	moreover	ADV
ftr-334	555	2	,	,	PUNCT
ftr-334	555	3	even	even	ADV
ftr-334	555	4	when	when	SCONJ
ftr-334	555	5	it	it	PRON
ftr-334	555	6	comes	come	VERB
ftr-334	555	7	to	to	ADP
ftr-334	555	8	tax	tax	NOUN
ftr-334	555	9	collection	collection	NOUN
ftr-334	555	10	,	,	PUNCT
ftr-334	555	11	congress	congress	PROPN
ftr-334	555	12	has	have	AUX
ftr-334	555	13	expressed	express	VERB
ftr-334	555	14	its	its	PRON
ftr-334	555	15	desire	desire	NOUN
ftr-334	555	16	to	to	PART
ftr-334	555	17	ensure	ensure	VERB
ftr-334	555	18	that	that	SCONJ
ftr-334	555	19	the	the	DET
ftr-334	555	20	irs	irs	PROPN
ftr-334	555	21	and	and	CCONJ
ftr-334	555	22	courts	court	NOUN
ftr-334	555	23	consider	consider	VERB
ftr-334	555	24	the	the	DET
ftr-334	555	25	individual	individual	ADJ
ftr-334	555	26	interests	interest	NOUN
ftr-334	555	27	and	and	CCONJ
ftr-334	555	28	minimize	minimize	VERB
ftr-334	555	29	the	the	DET
ftr-334	555	30	potential	potential	NOUN
ftr-334	555	31	for	for	ADP
ftr-334	555	32	error	error	NOUN
ftr-334	555	33	and	and	CCONJ
ftr-334	555	34	harm	harm	NOUN
ftr-334	555	35	.	.	PUNCT
ftr-334	556	1	perhaps	perhaps	ADV
ftr-334	556	2	most	most	ADV
ftr-334	556	3	famously	famously	ADV
ftr-334	556	4	this	this	DET
ftr-334	556	5	congressional	congressional	ADJ
ftr-334	556	6	desire	desire	NOUN
ftr-334	556	7	appears	appear	VERB
ftr-334	556	8	in	in	ADP
ftr-334	556	9	the	the	DET
ftr-334	556	10	irs	irs	PROPN
ftr-334	556	11	restructuring	restructuring	NOUN
ftr-334	556	12	act	act	NOUN
ftr-334	556	13	of	of	ADP
ftr-334	556	14	1998	1998	NUM
ftr-334	556	15	and	and	CCONJ
ftr-334	556	16	,	,	PUNCT
ftr-334	556	17	in	in	ADP
ftr-334	556	18	particular	particular	ADJ
ftr-334	556	19	,	,	PUNCT
ftr-334	556	20	the	the	DET
ftr-334	556	21	collection	collection	NOUN
ftr-334	556	22	due	due	ADJ
ftr-334	556	23	process	process	NOUN
ftr-334	556	24	within	within	ADP
ftr-334	556	25	that	that	DET
ftr-334	556	26	legislation	legislation	NOUN
ftr-334	556	27	.	.	PUNCT
ftr-334	557	1	see	see	VERB
ftr-334	557	2	i.r.c	i.r.c	NOUN
ftr-334	557	3	.	.	PUNCT
ftr-334	558	1	§	§	PROPN
ftr-334	558	2	6330(c)(3)(c	6330(c)(3)(c	NUM
ftr-334	558	3	)	)	PUNCT
ftr-334	558	4	(	(	PUNCT
ftr-334	558	5	the	the	DET
ftr-334	558	6	basis	basis	NOUN
ftr-334	558	7	for	for	ADP
ftr-334	558	8	determination	determination	NOUN
ftr-334	558	9	of	of	ADP
ftr-334	558	10	levies	levy	NOUN
ftr-334	558	11	will	will	AUX
ftr-334	558	12	depend	depend	VERB
ftr-334	558	13	in	in	ADP
ftr-334	558	14	part	part	NOUN
ftr-334	558	15	on	on	ADP
ftr-334	558	16	"	"	PUNCT
ftr-334	558	17	whether	whether	SCONJ
ftr-334	558	18	any	any	DET
ftr-334	558	19	proposed	propose	VERB
ftr-334	558	20	collection	collection	NOUN
ftr-334	558	21	action	action	NOUN
ftr-334	558	22	balances	balance	VERB
ftr-334	558	23	the	the	DET
ftr-334	558	24	need	need	NOUN
ftr-334	558	25	for	for	ADP
ftr-334	558	26	the	the	DET
ftr-334	558	27	efficient	efficient	ADJ
ftr-334	558	28	collection	collection	NOUN
ftr-334	558	29	of	of	ADP
ftr-334	558	30	taxes	taxis	NOUN
ftr-334	558	31	with	with	ADP
ftr-334	558	32	the	the	DET
ftr-334	558	33	legitimate	legitimate	ADJ
ftr-334	558	34	concern	concern	NOUN
ftr-334	558	35	of	of	ADP
ftr-334	558	36	the	the	DET
ftr-334	558	37	person	person	NOUN
ftr-334	558	38	that	that	PRON
ftr-334	558	39	any	any	DET
ftr-334	558	40	collection	collection	NOUN
ftr-334	558	41	action	action	NOUN
ftr-334	558	42	be	be	AUX
ftr-334	558	43	no	no	ADV
ftr-334	558	44	more	more	ADV
ftr-334	558	45	intrusive	intrusive	ADJ
ftr-334	558	46	than	than	ADP
ftr-334	558	47	necessary	necessary	ADJ
ftr-334	558	48	.	.	PUNCT
ftr-334	558	49	"	"	PUNCT
ftr-334	558	50	)	)	PUNCT
ftr-334	558	51	.	.	PUNCT
ftr-334	559	1	the	the	DET
ftr-334	559	2	importance	importance	NOUN
ftr-334	559	3	of	of	ADP
ftr-334	559	4	individual	individual	ADJ
ftr-334	559	5	rights	right	NOUN
ftr-334	559	6	is	be	AUX
ftr-334	559	7	expressed	express	VERB
ftr-334	559	8	in	in	ADP
ftr-334	559	9	other	other	ADJ
ftr-334	559	10	areas	area	NOUN
ftr-334	559	11	where	where	SCONJ
ftr-334	559	12	congress	congress	PROPN
ftr-334	559	13	gave	give	VERB
ftr-334	559	14	taxpayers	taxpayer	NOUN
ftr-334	559	15	increasing	increase	VERB
ftr-334	559	16	rights	right	NOUN
ftr-334	559	17	to	to	ADP
ftr-334	559	18	hearings	hearing	NOUN
ftr-334	559	19	and	and	CCONJ
ftr-334	559	20	explanation	explanation	NOUN
ftr-334	559	21	before	before	SCONJ
ftr-334	559	22	the	the	DET
ftr-334	559	23	irs	irs	PROPN
ftr-334	559	24	could	could	AUX
ftr-334	559	25	take	take	VERB
ftr-334	559	26	actions	action	NOUN
ftr-334	559	27	that	that	SCONJ
ftr-334	559	28	it	it	PRON
ftr-334	559	29	previously	previously	ADV
ftr-334	559	30	could	could	AUX
ftr-334	559	31	do	do	AUX
ftr-334	559	32	without	without	ADP
ftr-334	559	33	worry	worry	NOUN
ftr-334	559	34	of	of	ADP
ftr-334	559	35	running	run	VERB
ftr-334	559	36	afoul	afoul	ADV
ftr-334	559	37	of	of	ADP
ftr-334	559	38	statutory	statutory	ADJ
ftr-334	559	39	rights	right	NOUN
ftr-334	559	40	:	:	PUNCT
ftr-334	559	41	see	see	VERB
ftr-334	559	42	26	26	NUM
ftr-334	559	43	u.s.c	u.s.c	ADJ
ftr-334	559	44	.	.	PUNCT
ftr-334	560	1	§	§	PROPN
ftr-334	560	2	6159(b)(5	6159(b)(5	PROPN
ftr-334	560	3	)	)	PUNCT
ftr-334	560	4	the	the	DET
ftr-334	560	5	secretary	secretary	NOUN
ftr-334	560	6	may	may	AUX
ftr-334	560	7	not	not	PART
ftr-334	560	8	take	take	VERB
ftr-334	560	9	any	any	DET
ftr-334	560	10	action	action	NOUN
ftr-334	560	11	under	under	ADP
ftr-334	560	12	paragraph	paragraph	NOUN
ftr-334	560	13	(	(	PUNCT
ftr-334	560	14	2	2	NUM
ftr-334	560	15	)	)	PUNCT
ftr-334	560	16	,	,	PUNCT
ftr-334	560	17	(	(	PUNCT
ftr-334	560	18	3	3	NUM
ftr-334	560	19	)	)	PUNCT
ftr-334	560	20	,	,	PUNCT
ftr-334	560	21	04	04	NUM
ftr-334	560	22	(	(	PUNCT
ftr-334	560	23	4	4	NUM
ftr-334	560	24	)	)	PUNCT
ftr-334	560	25	unless	unless	SCONJ
ftr-334	560	26	(	(	PUNCT
ftr-334	560	27	a	a	X
ftr-334	560	28	)	)	PUNCT
ftr-334	560	29	a	a	DET
ftr-334	560	30	notice	notice	NOUN
ftr-334	560	31	of	of	ADP
ftr-334	560	32	such	such	ADJ
ftr-334	560	33	action	action	NOUN
ftr-334	560	34	is	be	AUX
ftr-334	560	35	provided	provide	VERB
ftr-334	560	36	to	to	ADP
ftr-334	560	37	the	the	DET
ftr-334	560	38	taxpayer	taxpayer	NOUN
ftr-334	560	39	not	not	PART
ftr-334	560	40	later	later	ADV
ftr-334	560	41	than	than	ADP
ftr-334	560	42	the	the	DET
ftr-334	560	43	day	day	NOUN
ftr-334	560	44	30	30	NUM
ftr-334	560	45	days	day	NOUN
ftr-334	560	46	before	before	ADP
ftr-334	560	47	the	the	DET
ftr-334	560	48	date	date	NOUN
ftr-334	560	49	of	of	ADP
ftr-334	560	50	such	such	ADJ
ftr-334	560	51	action	action	NOUN
ftr-334	560	52	,	,	PUNCT
ftr-334	560	53	and	and	CCONJ
ftr-334	560	54	(	(	PUNCT
ftr-334	560	55	b	b	X
ftr-334	560	56	)	)	PUNCT
ftr-334	560	57	such	such	ADJ
ftr-334	560	58	notice	notice	NOUN
ftr-334	560	59	includes	include	VERB
ftr-334	560	60	an	an	DET
ftr-334	560	61	explanation	explanation	NOUN
ftr-334	560	62	why	why	SCONJ
ftr-334	560	63	the	the	DET
ftr-334	560	64	secretary	secretary	NOUN
ftr-334	560	65	intends	intend	VERB
ftr-334	560	66	to	to	PART
ftr-334	560	67	take	take	VERB
ftr-334	560	68	such	such	ADJ
ftr-334	560	69	action	action	NOUN
ftr-334	560	70	.	.	PUNCT
ftr-334	561	1	i.r.c	i.r.c	NOUN
ftr-334	561	2	.	.	PUNCT
ftr-334	562	1	§	§	PROPN
ftr-334	562	2	6159(b)(5	6159(b)(5	NUM
ftr-334	562	3	)	)	PUNCT
ftr-334	562	4	.	.	PUNCT
ftr-334	563	1	see	see	VERB
ftr-334	563	2	also	also	ADV
ftr-334	563	3	i.r.c	i.r.c	NOUN
ftr-334	563	4	.	.	PUNCT
ftr-334	564	1	§	§	PROPN
ftr-334	564	2	7122(d)(3)(a	7122(d)(3)(a	NUM
ftr-334	564	3	)	)	PUNCT
ftr-334	565	1	(	(	PUNCT
ftr-334	565	2	providing	provide	VERB
ftr-334	565	3	that	that	SCONJ
ftr-334	565	4	"	"	PUNCT
ftr-334	565	5	an	an	DET
ftr-334	565	6	officer	officer	NOUN
ftr-334	565	7	or	or	CCONJ
ftr-334	565	8	employee	employee	NOUN
ftr-334	565	9	of	of	ADP
ftr-334	565	10	the	the	DET
ftr-334	565	11	internal	internal	ADJ
ftr-334	565	12	revenue	revenue	NOUN
ftr-334	565	13	service	service	NOUN
ftr-334	565	14	shall	shall	AUX
ftr-334	565	15	not	not	PART
ftr-334	565	16	reject	reject	VERB
ftr-334	565	17	an	an	DET
ftr-334	565	18	offer	offer	VERB
ftr-334	565	19	-	-	PUNCT
ftr-334	565	20	in	in	ADP
ftr-334	565	21	-	-	PUNCT
ftr-334	565	22	compromise	compromise	NOUN
ftr-334	565	23	from	from	ADP
ftr-334	565	24	a	a	DET
ftr-334	565	25	low	low	ADJ
ftr-334	565	26	-	-	PUNCT
ftr-334	565	27	income	income	NOUN
ftr-334	565	28	taxpayer	taxpayer	NOUN
ftr-334	565	29	solely	solely	ADV
ftr-334	565	30	on	on	ADP
ftr-334	565	31	the	the	DET
ftr-334	565	32	basis	basis	NOUN
ftr-334	565	33	of	of	ADP
ftr-334	565	34	the	the	DET
ftr-334	565	35	amount	amount	NOUN
ftr-334	565	36	of	of	ADP
ftr-334	565	37	the	the	DET
ftr-334	565	38	offer	offer	NOUN
ftr-334	565	39	.	.	PUNCT
ftr-334	565	40	"	"	PUNCT
ftr-334	565	41	)	)	PUNCT
ftr-334	565	42	.	.	PUNCT
ftr-334	566	1	it	it	PRON
ftr-334	566	2	has	have	AUX
ftr-334	566	3	also	also	ADV
ftr-334	566	4	charged	charge	VERB
ftr-334	566	5	the	the	DET
ftr-334	566	6	irs	irs	PROPN
ftr-334	566	7	to	to	PART
ftr-334	566	8	relieve	relieve	VERB
ftr-334	566	9	taxpayers	taxpayer	NOUN
ftr-334	566	10	from	from	ADP
ftr-334	566	11	liability	liability	NOUN
ftr-334	566	12	to	to	ADP
ftr-334	566	13	the	the	DET
ftr-334	566	14	extent	extent	NOUN
ftr-334	566	15	that	that	SCONJ
ftr-334	566	16	collection	collection	NOUN
ftr-334	566	17	violates	violate	VERB
ftr-334	566	18	fairly	fairly	ADV
ftr-334	566	19	undefined	undefined	ADJ
ftr-334	566	20	notions	notion	NOUN
ftr-334	566	21	of	of	ADP
ftr-334	566	22	fairness	fairness	NOUN
ftr-334	566	23	.	.	PUNCT
ftr-334	567	1	see	see	VERB
ftr-334	567	2	i.r.c	i.r.c	NOUN
ftr-334	567	3	.	.	PUNCT
ftr-334	568	1	§	§	PROPN
ftr-334	568	2	6015(f	6015(f	NUM
ftr-334	568	3	)	)	PUNCT
ftr-334	568	4	(	(	PUNCT
ftr-334	568	5	directing	direct	VERB
ftr-334	568	6	the	the	DET
ftr-334	568	7	court	court	NOUN
ftr-334	568	8	to	to	PART
ftr-334	568	9	take	take	VERB
ftr-334	568	10	into	into	ADP
ftr-334	568	11	consideration	consideration	NOUN
ftr-334	568	12	all	all	DET
ftr-334	568	13	the	the	DET
ftr-334	568	14	facts	fact	NOUN
ftr-334	568	15	and	and	CCONJ
ftr-334	568	16	circumstances	circumstance	NOUN
ftr-334	568	17	,	,	PUNCT
ftr-334	568	18	to	to	PART
ftr-334	568	19	determine	determine	VERB
ftr-334	568	20	whether	whether	SCONJ
ftr-334	568	21	it	it	PRON
ftr-334	568	22	is	be	AUX
ftr-334	568	23	inequitable	inequitable	ADJ
ftr-334	568	24	540	540	NUM
ftr-334	569	1	[	[	NOUN
ftr-334	569	2	vol	vol	NOUN
ftr-334	569	3	.	.	PUNCT
ftr-334	570	1	12:7	12:7	NUM
ftr-334	570	2	paradigm	paradigm	NOUN
ftr-334	570	3	for	for	ADP
ftr-334	570	4	irs	irs	PROPN
ftr-334	570	5	guidance	guidance	NOUN
ftr-334	570	6	applicability	applicability	NOUN
ftr-334	570	7	of	of	ADP
ftr-334	570	8	the	the	DET
ftr-334	570	9	due	due	ADJ
ftr-334	570	10	process	process	NOUN
ftr-334	570	11	clause	clause	NOUN
ftr-334	570	12	to	to	ADP
ftr-334	570	13	the	the	DET
ftr-334	570	14	delivery	delivery	NOUN
ftr-334	570	15	of	of	ADP
ftr-334	570	16	welfare	welfare	NOUN
ftr-334	570	17	benefits	benefit	NOUN
ftr-334	570	18	via	via	ADP
ftr-334	570	19	the	the	DET
ftr-334	570	20	earned	earn	VERB
ftr-334	570	21	income	income	NOUN
ftr-334	570	22	tax	tax	NOUN
ftr-334	570	23	credit.89	credit.89	NOUN
ftr-334	570	24	given	give	VERB
ftr-334	570	25	the	the	DET
ftr-334	570	26	growing	grow	VERB
ftr-334	570	27	use	use	NOUN
ftr-334	570	28	of	of	ADP
ftr-334	570	29	the	the	DET
ftr-334	570	30	tax	tax	NOUN
ftr-334	570	31	code	code	NOUN
ftr-334	570	32	to	to	PART
ftr-334	570	33	deliver	deliver	VERB
ftr-334	570	34	benefits	benefit	NOUN
ftr-334	570	35	and	and	CCONJ
ftr-334	570	36	increasing	increase	VERB
ftr-334	570	37	congressional	congressional	ADJ
ftr-334	570	38	recognition	recognition	NOUN
ftr-334	570	39	that	that	SCONJ
ftr-334	570	40	interests	interest	VERB
ftr-334	570	41	other	other	ADJ
ftr-334	570	42	than	than	ADP
ftr-334	570	43	the	the	DET
ftr-334	570	44	government	government	NOUN
ftr-334	570	45	's	's	PART
ftr-334	570	46	warrant	warrant	ADJ
ftr-334	570	47	statutory	statutory	ADJ
ftr-334	570	48	protection	protection	NOUN
ftr-334	570	49	,	,	PUNCT
ftr-334	570	50	it	it	PRON
ftr-334	570	51	is	be	AUX
ftr-334	570	52	not	not	PART
ftr-334	570	53	surprising	surprising	ADJ
ftr-334	570	54	that	that	SCONJ
ftr-334	570	55	there	there	PRON
ftr-334	570	56	is	be	VERB
ftr-334	570	57	a	a	DET
ftr-334	570	58	change	change	NOUN
ftr-334	570	59	and	and	CCONJ
ftr-334	570	60	less	less	ADJ
ftr-334	570	61	acceptance	acceptance	NOUN
ftr-334	570	62	of	of	ADP
ftr-334	570	63	the	the	DET
ftr-334	570	64	irs	irs	PROPN
ftr-334	570	65	as	as	ADP
ftr-334	570	66	meriting	merit	VERB
ftr-334	570	67	a	a	DET
ftr-334	570	68	blanket	blanket	NOUN
ftr-334	570	69	exception	exception	NOUN
ftr-334	570	70	to	to	ADP
ftr-334	570	71	rules	rule	NOUN
ftr-334	570	72	that	that	PRON
ftr-334	570	73	apply	apply	VERB
ftr-334	570	74	to	to	ADP
ftr-334	570	75	other	other	ADJ
ftr-334	570	76	agencies	agency	NOUN
ftr-334	570	77	.	.	PUNCT
ftr-334	571	1	while	while	SCONJ
ftr-334	571	2	the	the	DET
ftr-334	571	3	irs	irs	PROPN
ftr-334	571	4	still	still	ADV
ftr-334	571	5	enjoys	enjoy	VERB
ftr-334	571	6	great	great	ADJ
ftr-334	571	7	powers	power	NOUN
ftr-334	571	8	,	,	PUNCT
ftr-334	571	9	and	and	CCONJ
ftr-334	571	10	while	while	SCONJ
ftr-334	571	11	there	there	PRON
ftr-334	571	12	is	be	VERB
ftr-334	571	13	still	still	ADV
ftr-334	571	14	resistance	resistance	NOUN
ftr-334	571	15	to	to	ADP
ftr-334	571	16	even	even	ADV
ftr-334	571	17	formally	formally	ADV
ftr-334	571	18	acknowledging	acknowledge	VERB
ftr-334	571	19	its	its	PRON
ftr-334	571	20	crucial	crucial	ADJ
ftr-334	571	21	non	non	ADJ
ftr-334	571	22	-	-	ADJ
ftr-334	571	23	revenue	revenue	ADJ
ftr-334	571	24	collecting	collecting	NOUN
ftr-334	571	25	mission	mission	NOUN
ftr-334	571	26	,	,	PUNCT
ftr-334	571	27	scholars	scholar	NOUN
ftr-334	571	28	and	and	CCONJ
ftr-334	571	29	courts	court	NOUN
ftr-334	571	30	are	be	AUX
ftr-334	571	31	reexamining	reexamine	VERB
ftr-334	571	32	means	mean	NOUN
ftr-334	571	33	to	to	PART
ftr-334	571	34	ensure	ensure	VERB
ftr-334	571	35	accountability	accountability	NOUN
ftr-334	571	36	.	.	PUNCT
ftr-334	572	1	b.	b.	PROPN
ftr-334	572	2	notice	notice	PROPN
ftr-334	572	3	and	and	CCONJ
ftr-334	572	4	comment	comment	NOUN
ftr-334	572	5	rulemaking	rulemaking	NOUN
ftr-334	572	6	versus	versus	ADP
ftr-334	572	7	informal	informal	ADJ
ftr-334	572	8	rulemaking	rulemaking	NOUN
ftr-334	572	9	in	in	ADP
ftr-334	572	10	administrative	administrative	ADJ
ftr-334	572	11	law	law	NOUN
ftr-334	572	12	generally	generally	ADV
ftr-334	572	13	agencies	agencie	VERB
ftr-334	572	14	issue	issue	NOUN
ftr-334	572	15	guidance	guidance	NOUN
ftr-334	572	16	that	that	PRON
ftr-334	572	17	can	can	AUX
ftr-334	572	18	broadly	broadly	ADV
ftr-334	572	19	be	be	AUX
ftr-334	572	20	classified	classify	VERB
ftr-334	572	21	into	into	ADP
ftr-334	572	22	one	one	NUM
ftr-334	572	23	of	of	ADP
ftr-334	572	24	three	three	NUM
ftr-334	572	25	categories	category	NOUN
ftr-334	572	26	of	of	ADP
ftr-334	572	27	"	"	PUNCT
ftr-334	572	28	rules	rule	NOUN
ftr-334	572	29	"	"	PUNCT
ftr-334	572	30	:	:	PUNCT
ftr-334	572	31	legislative	legislative	ADJ
ftr-334	572	32	rules	rule	NOUN
ftr-334	572	33	,	,	PUNCT
ftr-334	572	34	non	non	ADJ
ftr-334	572	35	-	-	ADJ
ftr-334	572	36	legislative	legislative	ADJ
ftr-334	572	37	rules	rule	NOUN
ftr-334	572	38	,	,	PUNCT
ftr-334	572	39	and	and	CCONJ
ftr-334	572	40	procedural	procedural	ADJ
ftr-334	572	41	rules	rule	NOUN
ftr-334	572	42	.	.	PUNCT
ftr-334	573	1	90	90	NUM
ftr-334	573	2	legislative	legislative	ADJ
ftr-334	573	3	rules	rule	NOUN
ftr-334	573	4	carry	carry	VERB
ftr-334	573	5	the	the	DET
ftr-334	573	6	force	force	NOUN
ftr-334	573	7	of	of	ADP
ftr-334	573	8	law	law	NOUN
ftr-334	573	9	and	and	CCONJ
ftr-334	573	10	must	must	AUX
ftr-334	573	11	comport	comport	VERB
ftr-334	573	12	with	with	ADP
ftr-334	573	13	apa	apa	PROPN
ftr-334	573	14	notice	notice	PROPN
ftr-334	573	15	and	and	CCONJ
ftr-334	573	16	comment	comment	NOUN
ftr-334	573	17	requirements	requirement	NOUN
ftr-334	573	18	.	.	PUNCT
ftr-334	574	1	91	91	NUM
ftr-334	574	2	non	non	ADJ
ftr-334	574	3	-	-	ADJ
ftr-334	574	4	legislative	legislative	ADJ
ftr-334	574	5	rules	rule	NOUN
ftr-334	574	6	need	need	AUX
ftr-334	574	7	not	not	PART
ftr-334	574	8	comport	comport	VERB
ftr-334	574	9	with	with	ADP
ftr-334	574	10	apa	apa	PROPN
ftr-334	574	11	requirements	requirement	NOUN
ftr-334	574	12	and	and	CCONJ
ftr-334	574	13	merely	merely	ADV
ftr-334	574	14	clarify	clarify	VERB
ftr-334	574	15	or	or	CCONJ
ftr-334	574	16	define	define	VERB
ftr-334	574	17	statutory	statutory	ADJ
ftr-334	574	18	language	language	NOUN
ftr-334	574	19	,	,	PUNCT
ftr-334	574	20	a	a	DET
ftr-334	574	21	previous	previous	ADJ
ftr-334	574	22	administrative	administrative	ADJ
ftr-334	574	23	rule	rule	NOUN
ftr-334	574	24	,	,	PUNCT
ftr-334	574	25	or	or	CCONJ
ftr-334	574	26	a	a	DET
ftr-334	574	27	judicial	judicial	ADJ
ftr-334	574	28	or	or	CCONJ
ftr-334	574	29	agency	agency	NOUN
ftr-334	574	30	adjudicative	adjudicative	ADJ
ftr-334	574	31	decision.92	decision.92	ADJ
ftr-334	574	32	procedural	procedural	ADJ
ftr-334	574	33	rules	rule	NOUN
ftr-334	574	34	govern	govern	VERB
ftr-334	574	35	internal	internal	ADJ
ftr-334	574	36	agency	agency	NOUN
ftr-334	574	37	policies	policy	NOUN
ftr-334	574	38	,	,	PUNCT
ftr-334	574	39	procedures	procedure	NOUN
ftr-334	574	40	for	for	ADP
ftr-334	574	41	seeking	seek	VERB
ftr-334	574	42	agency	agency	NOUN
ftr-334	574	43	adjudication	adjudication	NOUN
ftr-334	574	44	,	,	PUNCT
ftr-334	574	45	and	and	CCONJ
ftr-334	574	46	procedures	procedure	NOUN
ftr-334	574	47	for	for	ADP
ftr-334	574	48	the	the	DET
ftr-334	574	49	submission	submission	NOUN
ftr-334	574	50	of	of	ADP
ftr-334	574	51	comments	comment	NOUN
ftr-334	574	52	on	on	ADP
ftr-334	574	53	proposed	propose	VERB
ftr-334	574	54	regulations	regulation	NOUN
ftr-334	574	55	;	;	PUNCT
ftr-334	574	56	while	while	SCONJ
ftr-334	574	57	the	the	DET
ftr-334	574	58	apa	apa	PROPN
ftr-334	574	59	explicitly	explicitly	ADV
ftr-334	574	60	mentions	mention	VERB
ftr-334	574	61	procedural	procedural	ADJ
ftr-334	574	62	rules	rule	NOUN
ftr-334	574	63	to	to	PART
ftr-334	574	64	hold	hold	VERB
ftr-334	574	65	the	the	DET
ftr-334	574	66	individual	individual	ADJ
ftr-334	574	67	liable	liable	ADJ
ftr-334	574	68	for	for	ADP
ftr-334	574	69	any	any	DET
ftr-334	574	70	unpaid	unpaid	ADJ
ftr-334	574	71	tax	tax	NOUN
ftr-334	574	72	or	or	CCONJ
ftr-334	574	73	deficiency	deficiency	NOUN
ftr-334	574	74	)	)	PUNCT
ftr-334	574	75	;	;	PUNCT
ftr-334	575	1	1.r.c	1.r.c	NUM
ftr-334	575	2	.	.	PUNCT
ftr-334	576	1	§	§	PROPN
ftr-334	576	2	7122	7122	NUM
ftr-334	576	3	(	(	PUNCT
ftr-334	576	4	allowing	allow	VERB
ftr-334	576	5	offers	offer	NOUN
ftr-334	576	6	on	on	ADP
ftr-334	576	7	a	a	DET
ftr-334	576	8	third	third	ADJ
ftr-334	576	9	ground	ground	NOUN
ftr-334	576	10	:	:	PUNCT
ftr-334	576	11	effective	effective	ADJ
ftr-334	576	12	tax	tax	NOUN
ftr-334	576	13	administration	administration	NOUN
ftr-334	576	14	)	)	PUNCT
ftr-334	576	15	.	.	PUNCT
ftr-334	577	1	89	89	NUM
ftr-334	577	2	.	.	PUNCT
ftr-334	578	1	see	see	VERB
ftr-334	578	2	megan	megan	PROPN
ftr-334	578	3	newman	newman	PROPN
ftr-334	578	4	,	,	PUNCT
ftr-334	578	5	the	the	DET
ftr-334	578	6	low	low	ADJ
ftr-334	578	7	-	-	PUNCT
ftr-334	578	8	income	income	NOUN
ftr-334	578	9	tax	tax	NOUN
ftr-334	578	10	gap	gap	NOUN
ftr-334	578	11	:	:	PUNCT
ftr-334	578	12	the	the	DET
ftr-334	578	13	hybrid	hybrid	ADJ
ftr-334	578	14	nature	nature	NOUN
ftr-334	578	15	of	of	ADP
ftr-334	578	16	the	the	DET
ftr-334	578	17	earned	earn	VERB
ftr-334	578	18	income	income	NOUN
ftr-334	578	19	tax	tax	NOUN
ftr-334	578	20	credit	credit	NOUN
ftr-334	578	21	leads	lead	VERB
ftr-334	578	22	to	to	ADP
ftr-334	578	23	its	its	PRON
ftr-334	578	24	exclusion	exclusion	NOUN
ftr-334	578	25	from	from	ADP
ftr-334	578	26	due	due	ADJ
ftr-334	578	27	process	process	NOUN
ftr-334	578	28	protection	protection	NOUN
ftr-334	578	29	,	,	PUNCT
ftr-334	578	30	64	64	NUM
ftr-334	578	31	tax	tax	NOUN
ftr-334	578	32	law	law	NOUN
ftr-334	578	33	.	.	PUNCT
ftr-334	579	1	719	719	NUM
ftr-334	579	2	(	(	PUNCT
ftr-334	579	3	2011	2011	NUM
ftr-334	579	4	)	)	PUNCT
ftr-334	579	5	.	.	PUNCT
ftr-334	580	1	1	1	NUM
ftr-334	580	2	have	have	AUX
ftr-334	580	3	previously	previously	ADV
ftr-334	580	4	analyzed	analyze	VERB
ftr-334	580	5	the	the	DET
ftr-334	580	6	relationship	relationship	NOUN
ftr-334	580	7	of	of	ADP
ftr-334	580	8	constitutional	constitutional	ADJ
ftr-334	580	9	procedural	procedural	ADJ
ftr-334	580	10	due	due	ADJ
ftr-334	580	11	process	process	NOUN
ftr-334	580	12	principles	principle	NOUN
ftr-334	580	13	to	to	ADP
ftr-334	580	14	issues	issue	NOUN
ftr-334	580	15	of	of	ADP
ftr-334	580	16	tax	tax	NOUN
ftr-334	580	17	collection	collection	NOUN
ftr-334	580	18	.	.	PUNCT
ftr-334	581	1	see	see	VERB
ftr-334	581	2	generally	generally	ADV
ftr-334	581	3	,	,	PUNCT
ftr-334	581	4	book	book	NOUN
ftr-334	581	5	,	,	PUNCT
ftr-334	581	6	the	the	DET
ftr-334	581	7	collection	collection	NOUN
ftr-334	581	8	due	due	ADJ
ftr-334	581	9	process	process	NOUN
ftr-334	581	10	,	,	PUNCT
ftr-334	581	11	supra	supra	PROPN
ftr-334	581	12	note	note	NOUN
ftr-334	581	13	59	59	NUM
ftr-334	581	14	.	.	PUNCT
ftr-334	582	1	90	90	NUM
ftr-334	582	2	.	.	PUNCT
ftr-334	583	1	this	this	PRON
ftr-334	583	2	is	be	AUX
ftr-334	583	3	not	not	PART
ftr-334	583	4	to	to	PART
ftr-334	583	5	say	say	VERB
ftr-334	583	6	that	that	SCONJ
ftr-334	583	7	formal	formal	ADJ
ftr-334	583	8	rulemaking	rulemaking	NOUN
ftr-334	583	9	is	be	AUX
ftr-334	583	10	the	the	DET
ftr-334	583	11	only	only	ADJ
ftr-334	583	12	way	way	NOUN
ftr-334	583	13	regulations	regulation	NOUN
ftr-334	583	14	are	be	AUX
ftr-334	583	15	promulgated	promulgate	VERB
ftr-334	583	16	.	.	PUNCT
ftr-334	584	1	section	section	NOUN
ftr-334	584	2	553	553	NUM
ftr-334	584	3	of	of	ADP
ftr-334	584	4	the	the	DET
ftr-334	584	5	administrative	administrative	ADJ
ftr-334	584	6	procedure	procedure	NOUN
ftr-334	584	7	act	act	NOUN
ftr-334	584	8	applies	apply	VERB
ftr-334	584	9	only	only	ADV
ftr-334	584	10	to	to	ADP
ftr-334	584	11	agency	agency	NOUN
ftr-334	584	12	rulemaking	rulemaking	NOUN
ftr-334	584	13	,	,	PUNCT
ftr-334	584	14	but	but	CCONJ
ftr-334	584	15	agencies	agency	NOUN
ftr-334	584	16	may	may	AUX
ftr-334	584	17	also	also	ADV
ftr-334	584	18	promulgate	promulgate	VERB
ftr-334	584	19	rules	rule	NOUN
ftr-334	584	20	through	through	ADP
ftr-334	584	21	adjudication	adjudication	NOUN
ftr-334	584	22	.	.	PUNCT
ftr-334	585	1	see	see	VERB
ftr-334	585	2	leslie	leslie	PROPN
ftr-334	585	3	book	book	PROPN
ftr-334	585	4	,	,	PUNCT
ftr-334	585	5	a	a	DET
ftr-334	585	6	response	response	NOUN
ftr-334	585	7	to	to	ADP
ftr-334	585	8	professor	professor	NOUN
ftr-334	585	9	camp	camp	NOUN
ftr-334	585	10	:	:	PUNCT
ftr-334	585	11	the	the	DET
ftr-334	585	12	importance	importance	NOUN
ftr-334	585	13	of	of	ADP
ftr-334	585	14	oversight	oversight	NOUN
ftr-334	585	15	,	,	PUNCT
ftr-334	585	16	84	84	NUM
ftr-334	585	17	ind	ind	NOUN
ftr-334	585	18	.	.	PUNCT
ftr-334	586	1	l.j	l.j	PROPN
ftr-334	586	2	.	.	PROPN
ftr-334	586	3	supp	supp	PROPN
ftr-334	586	4	.	.	PUNCT
ftr-334	587	1	63	63	NUM
ftr-334	587	2	(	(	PUNCT
ftr-334	587	3	2009	2009	NUM
ftr-334	587	4	)	)	PUNCT
ftr-334	587	5	.	.	PUNCT
ftr-334	588	1	91	91	NUM
ftr-334	588	2	.	.	PUNCT
ftr-334	589	1	see	see	VERB
ftr-334	589	2	5	5	NUM
ftr-334	589	3	u.s.c	u.s.c	ADJ
ftr-334	589	4	.	.	PUNCT
ftr-334	590	1	§	§	PROPN
ftr-334	590	2	553(b	553(b	PROPN
ftr-334	590	3	)	)	PUNCT
ftr-334	590	4	;	;	PUNCT
ftr-334	590	5	hickman	hickman	PROPN
ftr-334	590	6	,	,	PUNCT
ftr-334	590	7	the	the	DET
ftr-334	590	8	need	need	NOUN
ftr-334	590	9	for	for	ADP
ftr-334	590	10	mead	mead	NOUN
ftr-334	590	11	,	,	PUNCT
ftr-334	590	12	supra	supra	PROPN
ftr-334	590	13	note	note	NOUN
ftr-334	590	14	30	30	NUM
ftr-334	590	15	,	,	PUNCT
ftr-334	590	16	at	at	ADP
ftr-334	590	17	1543	1543	NUM
ftr-334	590	18	n.23	n.23	SYM
ftr-334	590	19	(	(	PUNCT
ftr-334	590	20	"	"	PUNCT
ftr-334	590	21	the	the	DET
ftr-334	590	22	apa	apa	PROPN
ftr-334	590	23	itself	itself	PRON
ftr-334	590	24	does	do	AUX
ftr-334	590	25	not	not	PART
ftr-334	590	26	use	use	VERB
ftr-334	590	27	the	the	DET
ftr-334	590	28	legislative	legislative	ADJ
ftr-334	590	29	term	term	NOUN
ftr-334	590	30	to	to	PART
ftr-334	590	31	describe	describe	VERB
ftr-334	590	32	rules	rule	NOUN
ftr-334	590	33	subject	subject	ADJ
ftr-334	590	34	to	to	ADP
ftr-334	590	35	the	the	DET
ftr-334	590	36	notice	notice	NOUN
ftr-334	590	37	and	and	CCONJ
ftr-334	590	38	comment	comment	NOUN
ftr-334	590	39	requirements	requirement	NOUN
ftr-334	590	40	.	.	PUNCT
ftr-334	591	1	however	however	ADV
ftr-334	591	2	,	,	PUNCT
ftr-334	591	3	explanations	explanation	NOUN
ftr-334	591	4	of	of	ADP
ftr-334	591	5	apa	apa	PROPN
ftr-334	591	6	provisions	provision	NOUN
ftr-334	591	7	in	in	ADP
ftr-334	591	8	both	both	PRON
ftr-334	591	9	preand	preand	VERB
ftr-334	591	10	post	post	ADJ
ftr-334	591	11	-	-	ADJ
ftr-334	591	12	apa	apa	ADJ
ftr-334	591	13	literature	literature	NOUN
ftr-334	591	14	and	and	CCONJ
ftr-334	591	15	jurisprudence	jurisprudence	NOUN
ftr-334	591	16	use	use	VERB
ftr-334	591	17	the	the	DET
ftr-334	591	18	term	term	NOUN
ftr-334	591	19	in	in	ADP
ftr-334	591	20	distinguishing	distinguish	VERB
ftr-334	591	21	such	such	ADJ
ftr-334	591	22	rules	rule	NOUN
ftr-334	591	23	from	from	ADP
ftr-334	591	24	interpretive	interpretive	ADJ
ftr-334	591	25	rules	rule	NOUN
ftr-334	591	26	.	.	PUNCT
ftr-334	592	1	"	"	PUNCT
ftr-334	592	2	)	)	PUNCT
ftr-334	592	3	.	.	PUNCT
ftr-334	593	1	92	92	NUM
ftr-334	593	2	.	.	PUNCT
ftr-334	594	1	see	see	VERB
ftr-334	594	2	michael	michael	PROPN
ftr-334	594	3	asimow	asimow	PROPN
ftr-334	594	4	,	,	PUNCT
ftr-334	594	5	nonlegislative	nonlegislative	ADJ
ftr-334	594	6	rulemaking	rulemaking	NOUN
ftr-334	594	7	and	and	CCONJ
ftr-334	594	8	regulatory	regulatory	ADJ
ftr-334	594	9	reform	reform	NOUN
ftr-334	594	10	,	,	PUNCT
ftr-334	594	11	1985	1985	NUM
ftr-334	594	12	duke	duke	PROPN
ftr-334	594	13	l.j	l.j	PROPN
ftr-334	594	14	.	.	PROPN
ftr-334	594	15	381	381	NUM
ftr-334	594	16	,	,	PUNCT
ftr-334	594	17	383	383	NUM
ftr-334	594	18	(	(	PUNCT
ftr-334	594	19	1985	1985	NUM
ftr-334	594	20	)	)	PUNCT
ftr-334	594	21	(	(	PUNCT
ftr-334	594	22	discussing	discuss	VERB
ftr-334	594	23	various	various	ADJ
ftr-334	594	24	types	type	NOUN
ftr-334	594	25	of	of	ADP
ftr-334	594	26	non	non	ADJ
ftr-334	594	27	-	-	ADJ
ftr-334	594	28	legislative	legislative	ADJ
ftr-334	594	29	agency	agency	NOUN
ftr-334	594	30	rulemaking	rulemaking	NOUN
ftr-334	594	31	activities	activity	NOUN
ftr-334	594	32	)	)	PUNCT
ftr-334	594	33	.	.	PUNCT
ftr-334	595	1	2012	2012	NUM
ftr-334	595	2	]	]	PUNCT
ftr-334	595	3	541	541	NUM
ftr-334	595	4	florida	florida	PROPN
ftr-334	595	5	tax	tax	NOUN
ftr-334	595	6	review	review	NOUN
ftr-334	595	7	as	as	ADV
ftr-334	595	8	exempt	exempt	ADJ
ftr-334	595	9	from	from	ADP
ftr-334	595	10	notice	notice	NOUN
ftr-334	595	11	and	and	CCONJ
ftr-334	595	12	comment	comment	NOUN
ftr-334	595	13	,	,	PUNCT
ftr-334	595	14	courts	court	NOUN
ftr-334	595	15	remain	remain	VERB
ftr-334	595	16	divided	divided	ADJ
ftr-334	595	17	on	on	ADP
ftr-334	595	18	exactly	exactly	ADV
ftr-334	595	19	what	what	PRON
ftr-334	595	20	a	a	DET
ftr-334	595	21	procedural	procedural	ADJ
ftr-334	595	22	rule	rule	NOUN
ftr-334	595	23	is.93	is.93	NOUN
ftr-334	595	24	1	1	NUM
ftr-334	595	25	.	.	PUNCT
ftr-334	596	1	legislative	legislative	ADJ
ftr-334	596	2	rules	rule	NOUN
ftr-334	596	3	and	and	CCONJ
ftr-334	596	4	apa	apa	PROPN
ftr-334	596	5	notice	notice	NOUN
ftr-334	596	6	and	and	CCONJ
ftr-334	596	7	comment	comment	NOUN
ftr-334	596	8	requirements	requirement	NOUN
ftr-334	596	9	put	put	VERB
ftr-334	596	10	simply	simply	ADV
ftr-334	596	11	,	,	PUNCT
ftr-334	596	12	legislative	legislative	ADJ
ftr-334	596	13	rules	rule	NOUN
ftr-334	596	14	are	be	AUX
ftr-334	596	15	those	those	PRON
ftr-334	596	16	that	that	PRON
ftr-334	596	17	bind	bind	VERB
ftr-334	596	18	the	the	DET
ftr-334	596	19	public	public	NOUN
ftr-334	596	20	in	in	ADP
ftr-334	596	21	some	some	DET
ftr-334	596	22	substantive	substantive	ADJ
ftr-334	596	23	and	and	CCONJ
ftr-334	596	24	meaningful	meaningful	ADJ
ftr-334	596	25	way	way	NOUN
ftr-334	596	26	.	.	PUNCT
ftr-334	597	1	in	in	ADP
ftr-334	597	2	american	american	PROPN
ftr-334	597	3	mining	mining	PROPN
ftr-334	597	4	congress	congress	PROPN
ftr-334	597	5	v.	v.	ADP
ftr-334	597	6	mine	mine	NOUN
ftr-334	597	7	safety	safety	NOUN
ftr-334	597	8	and	and	CCONJ
ftr-334	597	9	health	health	NOUN
ftr-334	597	10	administration,9	administration,9	NOUN
ftr-334	597	11	4	4	NUM
ftr-334	597	12	the	the	DET
ftr-334	597	13	d.c	d.c	PROPN
ftr-334	597	14	.	.	PROPN
ftr-334	597	15	circuit	circuit	PROPN
ftr-334	597	16	announced	announce	VERB
ftr-334	597	17	the	the	DET
ftr-334	597	18	most	most	ADV
ftr-334	597	19	widely	widely	ADV
ftr-334	597	20	used95	used95	ADJ
ftr-334	597	21	test	test	NOUN
ftr-334	597	22	for	for	ADP
ftr-334	597	23	determining	determine	VERB
ftr-334	597	24	whether	whether	SCONJ
ftr-334	597	25	a	a	DET
ftr-334	597	26	rule	rule	NOUN
ftr-334	597	27	is	be	AUX
ftr-334	597	28	legislative	legislative	ADJ
ftr-334	597	29	,	,	PUNCT
ftr-334	597	30	asking	ask	VERB
ftr-334	597	31	(	(	PUNCT
ftr-334	597	32	1	1	X
ftr-334	597	33	)	)	PUNCT
ftr-334	597	34	whether	whether	SCONJ
ftr-334	597	35	there	there	PRON
ftr-334	597	36	would	would	AUX
ftr-334	597	37	be	be	AUX
ftr-334	597	38	an	an	DET
ftr-334	597	39	adequate	adequate	ADJ
ftr-334	597	40	legislative	legislative	ADJ
ftr-334	597	41	basis	basis	NOUN
ftr-334	597	42	for	for	ADP
ftr-334	597	43	enforcement	enforcement	NOUN
ftr-334	597	44	action	action	NOUN
ftr-334	597	45	or	or	CCONJ
ftr-334	597	46	the	the	DET
ftr-334	597	47	conferral	conferral	NOUN
ftr-334	597	48	of	of	ADP
ftr-334	597	49	benefits	benefit	NOUN
ftr-334	597	50	without	without	ADP
ftr-334	597	51	the	the	DET
ftr-334	597	52	agency	agency	NOUN
ftr-334	597	53	rule	rule	NOUN
ftr-334	597	54	at	at	ADP
ftr-334	597	55	issue	issue	NOUN
ftr-334	597	56	;	;	PUNCT
ftr-334	597	57	(	(	PUNCT
ftr-334	597	58	2	2	X
ftr-334	597	59	)	)	PUNCT
ftr-334	597	60	whether	whether	SCONJ
ftr-334	597	61	the	the	DET
ftr-334	597	62	agency	agency	NOUN
ftr-334	597	63	published	publish	VERB
ftr-334	597	64	the	the	DET
ftr-334	597	65	rule	rule	NOUN
ftr-334	597	66	in	in	ADP
ftr-334	597	67	the	the	DET
ftr-334	597	68	code	code	NOUN
ftr-334	597	69	of	of	ADP
ftr-334	597	70	federal	federal	ADJ
ftr-334	597	71	regulations	regulation	NOUN
ftr-334	597	72	;	;	PUNCT
ftr-334	597	73	96	96	NUM
ftr-334	597	74	(	(	PUNCT
ftr-334	597	75	3	3	NUM
ftr-334	597	76	)	)	PUNCT
ftr-334	597	77	whether	whether	SCONJ
ftr-334	597	78	the	the	DET
ftr-334	597	79	agency	agency	NOUN
ftr-334	597	80	explicitly	explicitly	ADV
ftr-334	597	81	invoked	invoke	VERB
ftr-334	597	82	its	its	PRON
ftr-334	597	83	general	general	ADJ
ftr-334	597	84	legislative	legislative	ADJ
ftr-334	597	85	authority	authority	NOUN
ftr-334	597	86	;	;	PUNCT
ftr-334	597	87	or	or	CCONJ
ftr-334	597	88	(	(	PUNCT
ftr-334	597	89	4	4	X
ftr-334	597	90	)	)	PUNCT
ftr-334	597	91	whether	whether	SCONJ
ftr-334	597	92	the	the	DET
ftr-334	597	93	rule	rule	NOUN
ftr-334	597	94	effectively	effectively	ADV
ftr-334	597	95	amends	amend	VERB
ftr-334	597	96	a	a	DET
ftr-334	597	97	prior	prior	ADJ
ftr-334	597	98	legislative	legislative	ADJ
ftr-334	597	99	rule.97	rule.97	NOUN
ftr-334	597	100	if	if	SCONJ
ftr-334	597	101	any	any	DET
ftr-334	597	102	single	single	ADJ
ftr-334	597	103	factor	factor	NOUN
ftr-334	597	104	exists	exist	VERB
ftr-334	597	105	,	,	PUNCT
ftr-334	597	106	the	the	DET
ftr-334	597	107	rule	rule	NOUN
ftr-334	597	108	is	be	AUX
ftr-334	597	109	legislative.98	legislative.98	NOUN
ftr-334	597	110	apa	apa	PROPN
ftr-334	597	111	formal	formal	ADJ
ftr-334	597	112	procedural	procedural	ADJ
ftr-334	597	113	protections	protection	NOUN
ftr-334	597	114	are	be	AUX
ftr-334	597	115	only	only	ADV
ftr-334	597	116	triggered	trigger	VERB
ftr-334	597	117	if	if	SCONJ
ftr-334	597	118	legislation	legislation	NOUN
ftr-334	597	119	calls	call	VERB
ftr-334	597	120	for	for	ADP
ftr-334	597	121	rules	rule	NOUN
ftr-334	597	122	"	"	PUNCT
ftr-334	597	123	to	to	PART
ftr-334	597	124	be	be	AUX
ftr-334	597	125	made	make	VERB
ftr-334	597	126	on	on	ADP
ftr-334	597	127	the	the	DET
ftr-334	597	128	record	record	NOUN
ftr-334	597	129	after	after	ADP
ftr-334	597	130	opportunity	opportunity	NOUN
ftr-334	597	131	for	for	ADP
ftr-334	597	132	agency	agency	NOUN
ftr-334	597	133	hearing	hearing	NOUN
ftr-334	597	134	.	.	PUNCT
ftr-334	598	1	"99	"99	PRON
ftr-334	598	2	if	if	SCONJ
ftr-334	598	3	the	the	DET
ftr-334	598	4	rule	rule	NOUN
ftr-334	598	5	is	be	AUX
ftr-334	598	6	legislative	legislative	ADJ
ftr-334	598	7	but	but	CCONJ
ftr-334	598	8	not	not	PART
ftr-334	598	9	required	require	VERB
ftr-334	598	10	to	to	PART
ftr-334	598	11	be	be	AUX
ftr-334	598	12	made	make	VERB
ftr-334	598	13	on	on	ADP
ftr-334	598	14	the	the	DET
ftr-334	598	15	record	record	NOUN
ftr-334	598	16	under	under	ADP
ftr-334	598	17	section	section	NOUN
ftr-334	598	18	553	553	NUM
ftr-334	598	19	of	of	ADP
ftr-334	598	20	the	the	DET
ftr-334	598	21	apa	apa	PROPN
ftr-334	598	22	,	,	PUNCT
ftr-334	598	23	when	when	SCONJ
ftr-334	598	24	promulgating	promulgate	VERB
ftr-334	598	25	rules	rule	NOUN
ftr-334	598	26	an	an	DET
ftr-334	598	27	agency	agency	NOUN
ftr-334	598	28	must	must	AUX
ftr-334	598	29	do	do	VERB
ftr-334	598	30	three	three	NUM
ftr-334	598	31	things	thing	NOUN
ftr-334	598	32	:	:	PUNCT
ftr-334	598	33	publish	publish	VERB
ftr-334	598	34	a	a	DET
ftr-334	598	35	written	write	VERB
ftr-334	598	36	notice	notice	NOUN
ftr-334	598	37	of	of	ADP
ftr-334	598	38	proposed	propose	VERB
ftr-334	598	39	rulemaking	rulemaking	NOUN
ftr-334	598	40	,	,	PUNCT
ftr-334	598	41	offer	offer	VERB
ftr-334	598	42	parties	party	NOUN
ftr-334	598	43	a	a	DET
ftr-334	598	44	chance	chance	NOUN
ftr-334	598	45	to	to	PART
ftr-334	598	46	comment	comment	VERB
ftr-334	598	47	and	and	CCONJ
ftr-334	598	48	participate	participate	VERB
ftr-334	598	49	through	through	ADP
ftr-334	598	50	the	the	DET
ftr-334	598	51	submission	submission	NOUN
ftr-334	598	52	of	of	ADP
ftr-334	598	53	written	write	VERB
ftr-334	598	54	data	datum	NOUN
ftr-334	598	55	,	,	PUNCT
ftr-334	598	56	views	view	NOUN
ftr-334	598	57	,	,	PUNCT
ftr-334	598	58	or	or	CCONJ
ftr-334	598	59	arguments	argument	NOUN
ftr-334	598	60	,	,	PUNCT
ftr-334	598	61	and	and	CCONJ
ftr-334	598	62	publish	publish	VERB
ftr-334	598	63	a	a	DET
ftr-334	598	64	statement	statement	NOUN
ftr-334	598	65	of	of	ADP
ftr-334	598	66	basis	basis	NOUN
ftr-334	598	67	and	and	CCONJ
ftr-334	598	68	purpose	purpose	NOUN
ftr-334	598	69	when	when	SCONJ
ftr-334	598	70	promulgating	promulgate	VERB
ftr-334	598	71	final	final	ADJ
ftr-334	598	72	rules.100	rules.100	NOUN
ftr-334	598	73	taken	take	VERB
ftr-334	598	74	together	together	ADV
ftr-334	598	75	,	,	PUNCT
ftr-334	598	76	these	these	DET
ftr-334	598	77	93	93	NUM
ftr-334	598	78	.	.	PUNCT
ftr-334	599	1	see	see	VERB
ftr-334	599	2	5	5	NUM
ftr-334	599	3	u.s.c	u.s.c	ADJ
ftr-334	599	4	.	.	PUNCT
ftr-334	600	1	§	§	PROPN
ftr-334	600	2	553(c	553(c	PROPN
ftr-334	600	3	)	)	PUNCT
ftr-334	600	4	;	;	PUNCT
ftr-334	600	5	see	see	VERB
ftr-334	600	6	also	also	ADV
ftr-334	600	7	,	,	PUNCT
ftr-334	600	8	e.g.	e.g.	ADV
ftr-334	600	9	,	,	PUNCT
ftr-334	600	10	philips	philips	PROPN
ftr-334	600	11	petroleum	petroleum	PROPN
ftr-334	600	12	co.	co.	PROPN
ftr-334	600	13	v.	v.	ADP
ftr-334	600	14	johnson	johnson	PROPN
ftr-334	600	15	,	,	PUNCT
ftr-334	600	16	22	22	NUM
ftr-334	600	17	f.3d	f.3d	NUM
ftr-334	600	18	616	616	NUM
ftr-334	600	19	,	,	PUNCT
ftr-334	600	20	620	620	NUM
ftr-334	600	21	-	-	SYM
ftr-334	600	22	21	21	NUM
ftr-334	600	23	(	(	PUNCT
ftr-334	600	24	5th	5th	ADJ
ftr-334	600	25	cir	cir	NOUN
ftr-334	600	26	.	.	PROPN
ftr-334	600	27	1994	1994	NUM
ftr-334	600	28	)	)	PUNCT
ftr-334	600	29	,	,	PUNCT
ftr-334	600	30	modified	modify	VERB
ftr-334	600	31	,	,	PUNCT
ftr-334	600	32	36	36	NUM
ftr-334	600	33	f.3d	f.3d	NUM
ftr-334	600	34	89	89	NUM
ftr-334	600	35	(	(	PUNCT
ftr-334	600	36	5th	5th	ADJ
ftr-334	600	37	cir	cir	NOUN
ftr-334	600	38	.	.	PROPN
ftr-334	600	39	1994	1994	NUM
ftr-334	600	40	)	)	PUNCT
ftr-334	600	41	(	(	PUNCT
ftr-334	600	42	addressing	address	VERB
ftr-334	600	43	"	"	PUNCT
ftr-334	600	44	substantial	substantial	ADJ
ftr-334	600	45	impact	impact	NOUN
ftr-334	600	46	"	"	PUNCT
ftr-334	600	47	of	of	ADP
ftr-334	600	48	rule	rule	NOUN
ftr-334	600	49	on	on	ADP
ftr-334	600	50	regulated	regulated	ADJ
ftr-334	600	51	parties	party	NOUN
ftr-334	600	52	,	,	PUNCT
ftr-334	600	53	focusing	focus	VERB
ftr-334	600	54	on	on	ADP
ftr-334	600	55	burden	burden	NOUN
ftr-334	600	56	imposed	impose	VERB
ftr-334	600	57	by	by	ADP
ftr-334	600	58	rule	rule	NOUN
ftr-334	600	59	rather	rather	ADV
ftr-334	600	60	than	than	ADP
ftr-334	600	61	rule	rule	NOUN
ftr-334	600	62	's	's	PART
ftr-334	600	63	language	language	NOUN
ftr-334	600	64	or	or	CCONJ
ftr-334	600	65	appearance	appearance	NOUN
ftr-334	600	66	)	)	PUNCT
ftr-334	600	67	;	;	PUNCT
ftr-334	600	68	jem	jem	PROPN
ftr-334	600	69	broad	broad	PROPN
ftr-334	600	70	.	.	PUNCT
ftr-334	601	1	co.	co.	PROPN
ftr-334	601	2	,	,	PUNCT
ftr-334	601	3	inc	inc	PROPN
ftr-334	601	4	.	.	PROPN
ftr-334	601	5	v.	v.	PROPN
ftr-334	601	6	fcc	fcc	PROPN
ftr-334	601	7	,	,	PUNCT
ftr-334	601	8	22	22	NUM
ftr-334	601	9	f.3d	f.3d	NUM
ftr-334	601	10	320	320	NUM
ftr-334	601	11	,	,	PUNCT
ftr-334	601	12	326	326	NUM
ftr-334	601	13	(	(	PUNCT
ftr-334	601	14	d.c	d.c	PROPN
ftr-334	601	15	.	.	PROPN
ftr-334	601	16	cir	cir	PROPN
ftr-334	601	17	.	.	PROPN
ftr-334	601	18	1994	1994	NUM
ftr-334	601	19	)	)	PUNCT
ftr-334	602	1	(	(	PUNCT
ftr-334	602	2	considering	consider	VERB
ftr-334	602	3	whether	whether	SCONJ
ftr-334	602	4	regulation	regulation	NOUN
ftr-334	602	5	at	at	ADP
ftr-334	602	6	issue	issue	NOUN
ftr-334	602	7	encodes	encode	VERB
ftr-334	602	8	"	"	PUNCT
ftr-334	602	9	substantive	substantive	ADJ
ftr-334	602	10	value	value	NOUN
ftr-334	602	11	judgment	judgment	NOUN
ftr-334	602	12	"	"	PUNCT
ftr-334	602	13	or	or	CCONJ
ftr-334	602	14	merely	merely	ADV
ftr-334	602	15	"	"	PUNCT
ftr-334	602	16	alter[s	alter[s	PROPN
ftr-334	602	17	]	]	PUNCT
ftr-334	602	18	the	the	DET
ftr-334	602	19	manner	manner	NOUN
ftr-334	602	20	in	in	ADP
ftr-334	602	21	which	which	PRON
ftr-334	602	22	the	the	DET
ftr-334	602	23	parties	party	NOUN
ftr-334	602	24	present	present	VERB
ftr-334	602	25	themselves	themselves	PRON
ftr-334	602	26	or	or	CCONJ
ftr-334	602	27	their	their	PRON
ftr-334	602	28	viewpoints	viewpoint	NOUN
ftr-334	602	29	to	to	ADP
ftr-334	602	30	the	the	DET
ftr-334	602	31	agency	agency	NOUN
ftr-334	602	32	.	.	PUNCT
ftr-334	602	33	"	"	PUNCT
ftr-334	603	1	(	(	PUNCT
ftr-334	603	2	internal	internal	ADJ
ftr-334	603	3	quotations	quotation	NOUN
ftr-334	603	4	omitted	omit	VERB
ftr-334	603	5	)	)	PUNCT
ftr-334	603	6	)	)	PUNCT
ftr-334	603	7	.	.	PUNCT
ftr-334	604	1	94	94	NUM
ftr-334	604	2	.	.	X
ftr-334	604	3	995	995	NUM
ftr-334	604	4	f.2d	f.2d	SYM
ftr-334	604	5	1106	1106	NUM
ftr-334	604	6	(	(	PUNCT
ftr-334	604	7	d.c	d.c	PROPN
ftr-334	604	8	.	.	PROPN
ftr-334	604	9	cir	cir	PROPN
ftr-334	604	10	.	.	PROPN
ftr-334	604	11	1993	1993	NUM
ftr-334	604	12	)	)	PUNCT
ftr-334	604	13	.	.	PUNCT
ftr-334	605	1	95	95	NUM
ftr-334	605	2	.	.	PUNCT
ftr-334	606	1	as	as	ADP
ftr-334	606	2	of	of	ADP
ftr-334	606	3	2010	2010	NUM
ftr-334	606	4	,	,	PUNCT
ftr-334	606	5	six	six	NUM
ftr-334	606	6	circuits	circuit	NOUN
ftr-334	606	7	have	have	AUX
ftr-334	606	8	adopted	adopt	VERB
ftr-334	606	9	the	the	DET
ftr-334	606	10	american	american	PROPN
ftr-334	606	11	mining	mining	PROPN
ftr-334	606	12	congress	congress	PROPN
ftr-334	606	13	test	test	NOUN
ftr-334	606	14	.	.	PUNCT
ftr-334	607	1	see	see	VERB
ftr-334	607	2	richard	richard	PROPN
ftr-334	607	3	j.	j.	PROPN
ftr-334	607	4	pierce	pierce	PROPN
ftr-334	607	5	jr	jr	PROPN
ftr-334	607	6	.	.	PROPN
ftr-334	607	7	,	,	PUNCT
ftr-334	607	8	administrative	administrative	ADJ
ftr-334	607	9	law	law	NOUN
ftr-334	607	10	treatise	treatise	NOUN
ftr-334	607	11	454	454	NUM
ftr-334	607	12	(	(	PUNCT
ftr-334	607	13	5th	5th	ADJ
ftr-334	607	14	ed	ed	NOUN
ftr-334	607	15	.	.	PUNCT
ftr-334	607	16	2010	2010	NUM
ftr-334	607	17	)	)	PUNCT
ftr-334	607	18	.	.	PUNCT
ftr-334	608	1	96	96	NUM
ftr-334	608	2	.	.	PUNCT
ftr-334	609	1	the	the	DET
ftr-334	609	2	d.c	d.c	PROPN
ftr-334	609	3	.	.	PROPN
ftr-334	609	4	circuit	circuit	PROPN
ftr-334	609	5	has	have	AUX
ftr-334	609	6	since	since	SCONJ
ftr-334	609	7	deemphasized	deemphasize	VERB
ftr-334	609	8	this	this	DET
ftr-334	609	9	second	second	ADJ
ftr-334	609	10	factor	factor	NOUN
ftr-334	609	11	,	,	PUNCT
ftr-334	609	12	calling	call	VERB
ftr-334	609	13	it	it	PRON
ftr-334	609	14	only	only	ADV
ftr-334	609	15	"	"	PUNCT
ftr-334	609	16	a	a	DET
ftr-334	609	17	snippet	snippet	NOUN
ftr-334	609	18	of	of	ADP
ftr-334	609	19	evidence	evidence	NOUN
ftr-334	609	20	of	of	ADP
ftr-334	609	21	agency	agency	NOUN
ftr-334	609	22	intent	intent	NOUN
ftr-334	609	23	,	,	PUNCT
ftr-334	609	24	"	"	PUNCT
ftr-334	609	25	and	and	CCONJ
ftr-334	609	26	in	in	ADP
ftr-334	609	27	the	the	DET
ftr-334	609	28	same	same	ADJ
ftr-334	609	29	case	case	NOUN
ftr-334	609	30	rejecting	reject	VERB
ftr-334	609	31	an	an	DET
ftr-334	609	32	argument	argument	NOUN
ftr-334	609	33	that	that	SCONJ
ftr-334	609	34	the	the	DET
ftr-334	609	35	contested	contest	VERB
ftr-334	609	36	regulation	regulation	NOUN
ftr-334	609	37	was	be	AUX
ftr-334	609	38	legislative	legislative	ADJ
ftr-334	609	39	in	in	ADP
ftr-334	609	40	nature	nature	NOUN
ftr-334	609	41	solely	solely	ADV
ftr-334	609	42	by	by	ADP
ftr-334	609	43	virtue	virtue	NOUN
ftr-334	609	44	of	of	ADP
ftr-334	609	45	its	its	PRON
ftr-334	609	46	publication	publication	NOUN
ftr-334	609	47	in	in	ADP
ftr-334	609	48	the	the	DET
ftr-334	609	49	cfr	cfr	NOUN
ftr-334	609	50	.	.	PUNCT
ftr-334	610	1	see	see	VERB
ftr-334	610	2	health	health	NOUN
ftr-334	610	3	ins	in	NOUN
ftr-334	610	4	.	.	PUNCT
ftr-334	611	1	ass'n	ass'n	PROPN
ftr-334	611	2	of	of	ADP
ftr-334	611	3	am	am	PROPN
ftr-334	611	4	.	.	PROPN
ftr-334	611	5	,	,	PUNCT
ftr-334	611	6	inc	inc	PROPN
ftr-334	611	7	.	.	PROPN
ftr-334	612	1	v.	v.	PROPN
ftr-334	612	2	shalala	shalala	PROPN
ftr-334	612	3	,	,	PUNCT
ftr-334	612	4	23	23	NUM
ftr-334	612	5	f.3d	f.3d	NUM
ftr-334	612	6	412	412	NUM
ftr-334	612	7	,	,	PUNCT
ftr-334	612	8	423	423	NUM
ftr-334	612	9	(	(	PUNCT
ftr-334	612	10	d.c	d.c	PROPN
ftr-334	612	11	.	.	PROPN
ftr-334	612	12	cir	cir	PROPN
ftr-334	612	13	.	.	PROPN
ftr-334	612	14	1994	1994	NUM
ftr-334	612	15	)	)	PUNCT
ftr-334	612	16	.	.	PUNCT
ftr-334	613	1	97	97	NUM
ftr-334	613	2	.	.	PUNCT
ftr-334	614	1	american	american	PROPN
ftr-334	614	2	mining	mining	PROPN
ftr-334	614	3	congress	congress	PROPN
ftr-334	614	4	,	,	PUNCT
ftr-334	614	5	995	995	NUM
ftr-334	614	6	f.2d	f.2d	X
ftr-334	614	7	at	at	ADP
ftr-334	614	8	1112	1112	NUM
ftr-334	614	9	.	.	PUNCT
ftr-334	615	1	the	the	DET
ftr-334	615	2	ninth	ninth	ADJ
ftr-334	615	3	circuit	circuit	NOUN
ftr-334	615	4	would	would	AUX
ftr-334	615	5	also	also	ADV
ftr-334	615	6	ask	ask	VERB
ftr-334	615	7	whether	whether	SCONJ
ftr-334	615	8	a	a	DET
ftr-334	615	9	rule	rule	NOUN
ftr-334	615	10	binds	bind	VERB
ftr-334	615	11	tribunals	tribunal	NOUN
ftr-334	615	12	outside	outside	ADP
ftr-334	615	13	of	of	ADP
ftr-334	615	14	the	the	DET
ftr-334	615	15	agency	agency	NOUN
ftr-334	615	16	issuing	issue	VERB
ftr-334	615	17	the	the	DET
ftr-334	615	18	rule	rule	NOUN
ftr-334	615	19	.	.	PUNCT
ftr-334	616	1	see	see	VERB
ftr-334	616	2	erringer	erringer	NOUN
ftr-334	616	3	v.	v.	ADP
ftr-334	616	4	thompson	thompson	PROPN
ftr-334	616	5	,	,	PUNCT
ftr-334	616	6	371	371	NUM
ftr-334	616	7	f.3d	f.3d	NUM
ftr-334	616	8	625	625	NUM
ftr-334	616	9	,	,	PUNCT
ftr-334	616	10	631	631	NUM
ftr-334	616	11	(	(	PUNCT
ftr-334	616	12	9th	9th	ADJ
ftr-334	616	13	cir	cir	NOUN
ftr-334	616	14	.	.	PUNCT
ftr-334	616	15	2004	2004	NUM
ftr-334	616	16	)	)	PUNCT
ftr-334	616	17	.	.	PUNCT
ftr-334	617	1	98	98	NUM
ftr-334	617	2	.	.	X
ftr-334	618	1	995	995	NUM
ftr-334	618	2	f.2d	f.2d	X
ftr-334	618	3	at	at	ADP
ftr-334	618	4	1112	1112	NUM
ftr-334	618	5	.	.	PUNCT
ftr-334	619	1	99	99	NUM
ftr-334	619	2	.	.	PUNCT
ftr-334	620	1	the	the	DET
ftr-334	620	2	administrative	administrative	ADJ
ftr-334	620	3	procedure	procedure	NOUN
ftr-334	620	4	act	act	NOUN
ftr-334	620	5	,	,	PUNCT
ftr-334	620	6	5	5	NUM
ftr-334	620	7	u.s.c	u.s.c	ADJ
ftr-334	620	8	.	.	PUNCT
ftr-334	621	1	§	§	PROPN
ftr-334	621	2	553(c	553(c	PROPN
ftr-334	621	3	)	)	PUNCT
ftr-334	621	4	.	.	PUNCT
ftr-334	622	1	100	100	NUM
ftr-334	622	2	.	.	X
ftr-334	622	3	5	5	NUM
ftr-334	622	4	u.s.c	u.s.c	ADJ
ftr-334	622	5	.	.	PUNCT
ftr-334	623	1	§	§	PROPN
ftr-334	623	2	553	553	NUM
ftr-334	623	3	(	(	PUNCT
ftr-334	623	4	b)-(d	b)-(d	NOUN
ftr-334	623	5	)	)	PUNCT
ftr-334	623	6	.	.	PUNCT
ftr-334	624	1	[	[	X
ftr-334	624	2	vol	vol	NOUN
ftr-334	624	3	.	.	PUNCT
ftr-334	625	1	12:7542	12:7542	NUM
ftr-334	625	2	paradigm	paradigm	NOUN
ftr-334	625	3	for	for	ADP
ftr-334	625	4	irs	irs	PROPN
ftr-334	625	5	guidance	guidance	NOUN
ftr-334	625	6	requirements	requirement	NOUN
ftr-334	625	7	are	be	AUX
ftr-334	625	8	referred	refer	VERB
ftr-334	625	9	to	to	ADP
ftr-334	625	10	as	as	ADP
ftr-334	625	11	the	the	DET
ftr-334	625	12	notice	notice	NOUN
ftr-334	625	13	and	and	CCONJ
ftr-334	625	14	comment	comment	NOUN
ftr-334	625	15	rules	rule	NOUN
ftr-334	625	16	.	.	PUNCT
ftr-334	626	1	101	101	NUM
ftr-334	626	2	the	the	DET
ftr-334	626	3	notice	notice	NOUN
ftr-334	626	4	and	and	CCONJ
ftr-334	626	5	comment	comment	NOUN
ftr-334	626	6	regime	regime	NOUN
ftr-334	626	7	reflects	reflect	VERB
ftr-334	626	8	the	the	DET
ftr-334	626	9	quasi	quasi	ADJ
ftr-334	626	10	-	-	ADJ
ftr-334	626	11	legislative	legislative	ADJ
ftr-334	626	12	role	role	NOUN
ftr-334	626	13	that	that	PRON
ftr-334	626	14	agencies	agency	NOUN
ftr-334	626	15	play	play	VERB
ftr-334	626	16	and	and	CCONJ
ftr-334	626	17	attempts	attempt	VERB
ftr-334	626	18	to	to	PART
ftr-334	626	19	inject	inject	VERB
ftr-334	626	20	democratic	democratic	ADJ
ftr-334	626	21	responsiveness	responsiveness	NOUN
ftr-334	626	22	and	and	CCONJ
ftr-334	626	23	accountability	accountability	NOUN
ftr-334	626	24	in	in	ADP
ftr-334	626	25	actions	action	NOUN
ftr-334	626	26	that	that	PRON
ftr-334	626	27	unelected	unelected	ADJ
ftr-334	626	28	agency	agency	NOUN
ftr-334	626	29	officials	official	NOUN
ftr-334	626	30	take	take	VERB
ftr-334	626	31	when	when	SCONJ
ftr-334	626	32	promulgating	promulgate	VERB
ftr-334	626	33	general	general	ADJ
ftr-334	626	34	rules	rule	NOUN
ftr-334	626	35	.	.	PUNCT
ftr-334	627	1	a	a	DET
ftr-334	627	2	foundational	foundational	ADJ
ftr-334	627	3	aspect	aspect	NOUN
ftr-334	627	4	of	of	ADP
ftr-334	627	5	rulemaking	rulemake	VERB
ftr-334	627	6	under	under	ADP
ftr-334	627	7	the	the	DET
ftr-334	627	8	apa	apa	PROPN
ftr-334	627	9	is	be	AUX
ftr-334	627	10	that	that	DET
ftr-334	627	11	agency	agency	NOUN
ftr-334	627	12	guidance	guidance	NOUN
ftr-334	627	13	having	have	VERB
ftr-334	627	14	the	the	DET
ftr-334	627	15	force	force	NOUN
ftr-334	627	16	of	of	ADP
ftr-334	627	17	law	law	NOUN
ftr-334	627	18	must	must	AUX
ftr-334	627	19	be	be	AUX
ftr-334	627	20	subject	subject	ADJ
ftr-334	627	21	to	to	ADP
ftr-334	627	22	notice	notice	NOUN
ftr-334	627	23	and	and	CCONJ
ftr-334	627	24	comment	comment	NOUN
ftr-334	627	25	rulemaking	rulemaking	NOUN
ftr-334	627	26	.	.	PUNCT
ftr-334	628	1	this	this	DET
ftr-334	628	2	right	right	NOUN
ftr-334	628	3	of	of	ADP
ftr-334	628	4	public	public	ADJ
ftr-334	628	5	participation	participation	NOUN
ftr-334	628	6	reflects	reflect	VERB
ftr-334	628	7	a	a	DET
ftr-334	628	8	delicate	delicate	ADJ
ftr-334	628	9	legislative	legislative	ADJ
ftr-334	628	10	balance	balance	NOUN
ftr-334	628	11	whereby	whereby	SCONJ
ftr-334	628	12	in	in	ADP
ftr-334	628	13	the	the	DET
ftr-334	628	14	modem	modem	NOUN
ftr-334	628	15	state	state	NOUN
ftr-334	628	16	agencies	agency	NOUN
ftr-334	628	17	with	with	ADP
ftr-334	628	18	expertise	expertise	NOUN
ftr-334	628	19	promulgate	promulgate	VERB
ftr-334	628	20	rules	rule	NOUN
ftr-334	628	21	of	of	ADP
ftr-334	628	22	general	general	ADJ
ftr-334	628	23	application	application	NOUN
ftr-334	628	24	but	but	CCONJ
ftr-334	628	25	ensure	ensure	VERB
ftr-334	628	26	input	input	NOUN
ftr-334	628	27	that	that	PRON
ftr-334	628	28	contributes	contribute	VERB
ftr-334	628	29	to	to	ADP
ftr-334	628	30	collective	collective	ADJ
ftr-334	628	31	wisdom	wisdom	NOUN
ftr-334	628	32	and	and	CCONJ
ftr-334	628	33	enhances	enhance	VERB
ftr-334	628	34	legitimacy	legitimacy	NOUN
ftr-334	628	35	of	of	ADP
ftr-334	628	36	state	state	NOUN
ftr-334	628	37	actions	action	NOUN
ftr-334	628	38	.	.	PUNCT
ftr-334	629	1	10	10	NUM
ftr-334	629	2	2	2	NUM
ftr-334	629	3	101	101	NUM
ftr-334	629	4	.	.	PUNCT
ftr-334	630	1	there	there	PRON
ftr-334	630	2	were	be	VERB
ftr-334	630	3	two	two	NUM
ftr-334	630	4	main	main	ADJ
ftr-334	630	5	trends	trend	NOUN
ftr-334	630	6	in	in	ADP
ftr-334	630	7	last	last	ADJ
ftr-334	630	8	few	few	ADJ
ftr-334	630	9	decades	decade	NOUN
ftr-334	630	10	as	as	SCONJ
ftr-334	630	11	relates	relate	VERB
ftr-334	630	12	to	to	ADP
ftr-334	630	13	informal	informal	ADJ
ftr-334	630	14	rulemaking	rulemaking	NOUN
ftr-334	630	15	.	.	PUNCT
ftr-334	631	1	first	first	ADV
ftr-334	631	2	,	,	PUNCT
ftr-334	631	3	in	in	ADP
ftr-334	631	4	response	response	NOUN
ftr-334	631	5	to	to	ADP
ftr-334	631	6	courts	court	NOUN
ftr-334	631	7	of	of	ADP
ftr-334	631	8	appeals	appeal	NOUN
ftr-334	631	9	imposing	impose	VERB
ftr-334	631	10	additional	additional	ADJ
ftr-334	631	11	requirements	requirement	NOUN
ftr-334	631	12	on	on	ADP
ftr-334	631	13	agencies	agency	NOUN
ftr-334	631	14	attempting	attempt	VERB
ftr-334	631	15	to	to	PART
ftr-334	631	16	engage	engage	VERB
ftr-334	631	17	in	in	ADP
ftr-334	631	18	informal	informal	ADJ
ftr-334	631	19	rulemaking	rulemaking	NOUN
ftr-334	631	20	,	,	PUNCT
ftr-334	631	21	in	in	ADP
ftr-334	631	22	the	the	DET
ftr-334	631	23	famous	famous	ADJ
ftr-334	631	24	case	case	NOUN
ftr-334	631	25	of	of	ADP
ftr-334	631	26	vermont	vermont	PROPN
ftr-334	631	27	yankee	yankee	PROPN
ftr-334	631	28	nuclear	nuclear	PROPN
ftr-334	631	29	power	power	PROPN
ftr-334	631	30	corp	corp	PROPN
ftr-334	631	31	.	.	PROPN
ftr-334	631	32	v.	v.	ADP
ftr-334	631	33	natural	natural	ADJ
ftr-334	631	34	res	re	NOUN
ftr-334	631	35	.	.	PUNCT
ftr-334	632	1	def	def	PROPN
ftr-334	632	2	.	.	PROPN
ftr-334	632	3	council	council	PROPN
ftr-334	632	4	,	,	PUNCT
ftr-334	632	5	inc	inc	PROPN
ftr-334	632	6	.	.	PROPN
ftr-334	632	7	,	,	PUNCT
ftr-334	632	8	435	435	NUM
ftr-334	632	9	u.s	u.s	PROPN
ftr-334	632	10	.	.	PROPN
ftr-334	632	11	519	519	NUM
ftr-334	632	12	(	(	PUNCT
ftr-334	632	13	1978	1978	NUM
ftr-334	632	14	)	)	PUNCT
ftr-334	632	15	,	,	PUNCT
ftr-334	632	16	the	the	DET
ftr-334	632	17	supreme	supreme	PROPN
ftr-334	632	18	court	court	PROPN
ftr-334	632	19	held	hold	VERB
ftr-334	632	20	that	that	SCONJ
ftr-334	632	21	it	it	PRON
ftr-334	632	22	was	be	AUX
ftr-334	632	23	up	up	ADP
ftr-334	632	24	to	to	ADP
ftr-334	632	25	congress	congress	PROPN
ftr-334	632	26	,	,	PUNCT
ftr-334	632	27	not	not	PART
ftr-334	632	28	the	the	DET
ftr-334	632	29	courts	court	NOUN
ftr-334	632	30	,	,	PUNCT
ftr-334	632	31	to	to	PART
ftr-334	632	32	inject	inject	VERB
ftr-334	632	33	additional	additional	ADJ
ftr-334	632	34	procedural	procedural	ADJ
ftr-334	632	35	requirements	requirement	NOUN
ftr-334	632	36	on	on	ADP
ftr-334	632	37	agencies	agency	NOUN
ftr-334	632	38	engaging	engage	VERB
ftr-334	632	39	in	in	ADP
ftr-334	632	40	informal	informal	ADJ
ftr-334	632	41	rulemaking	rulemaking	NOUN
ftr-334	632	42	.	.	PUNCT
ftr-334	633	1	second	second	ADJ
ftr-334	633	2	,	,	PUNCT
ftr-334	633	3	in	in	ADP
ftr-334	633	4	response	response	NOUN
ftr-334	633	5	to	to	ADP
ftr-334	633	6	vermont	vermont	PROPN
ftr-334	633	7	yankee	yankee	PROPN
ftr-334	633	8	,	,	PUNCT
ftr-334	633	9	courts	court	NOUN
ftr-334	633	10	,	,	PUNCT
ftr-334	633	11	congress	congress	PROPN
ftr-334	633	12	and	and	CCONJ
ftr-334	633	13	the	the	DET
ftr-334	633	14	executive	executive	ADJ
ftr-334	633	15	branch	branch	NOUN
ftr-334	633	16	have	have	AUX
ftr-334	633	17	imposed	impose	VERB
ftr-334	633	18	obligations	obligation	NOUN
ftr-334	633	19	on	on	ADP
ftr-334	633	20	agencies	agency	NOUN
ftr-334	633	21	that	that	PRON
ftr-334	633	22	have	have	AUX
ftr-334	633	23	made	make	VERB
ftr-334	633	24	the	the	DET
ftr-334	633	25	notice	notice	NOUN
ftr-334	633	26	and	and	CCONJ
ftr-334	633	27	comment	comment	NOUN
ftr-334	633	28	regime	regime	NOUN
ftr-334	633	29	of	of	ADP
ftr-334	633	30	informal	informal	ADJ
ftr-334	633	31	rulemaking	rulemaking	NOUN
ftr-334	633	32	increasingly	increasingly	ADV
ftr-334	633	33	burdensome	burdensome	ADJ
ftr-334	633	34	.	.	PUNCT
ftr-334	634	1	see	see	VERB
ftr-334	634	2	david	david	PROPN
ftr-334	634	3	l.	l.	PROPN
ftr-334	634	4	franklin	franklin	PROPN
ftr-334	634	5	,	,	PUNCT
ftr-334	634	6	legislative	legislative	ADJ
ftr-334	634	7	rules	rule	NOUN
ftr-334	634	8	,	,	PUNCT
ftr-334	634	9	nonlegislative	nonlegislative	ADJ
ftr-334	634	10	rules	rule	NOUN
ftr-334	634	11	,	,	PUNCT
ftr-334	634	12	and	and	CCONJ
ftr-334	634	13	the	the	DET
ftr-334	634	14	perils	peril	NOUN
ftr-334	634	15	of	of	ADP
ftr-334	634	16	the	the	DET
ftr-334	634	17	short	short	ADJ
ftr-334	634	18	cut	cut	NOUN
ftr-334	634	19	,	,	PUNCT
ftr-334	634	20	120	120	NUM
ftr-334	634	21	yale	yale	PROPN
ftr-334	634	22	l.j	l.j	PROPN
ftr-334	634	23	.	.	PROPN
ftr-334	634	24	276	276	NUM
ftr-334	634	25	,	,	PUNCT
ftr-334	634	26	283	283	NUM
ftr-334	634	27	(	(	PUNCT
ftr-334	634	28	2010	2010	NUM
ftr-334	634	29	)	)	PUNCT
ftr-334	635	1	[	[	X
ftr-334	635	2	hereinafter	hereinafter	NOUN
ftr-334	635	3	franklin	franklin	PROPN
ftr-334	635	4	,	,	PUNCT
ftr-334	635	5	nonlegislative	nonlegislative	ADJ
ftr-334	635	6	rules	rule	NOUN
ftr-334	635	7	]	]	PUNCT
ftr-334	635	8	.	.	PUNCT
ftr-334	636	1	102	102	X
ftr-334	636	2	.	.	PUNCT
ftr-334	637	1	see	see	VERB
ftr-334	637	2	wallace	wallace	NOUN
ftr-334	637	3	-	-	PUNCT
ftr-334	637	4	wells	wells	PROPN
ftr-334	637	5	,	,	PUNCT
ftr-334	637	6	cass	cass	PROPN
ftr-334	637	7	sunstein	sunstein	PROPN
ftr-334	637	8	,	,	PUNCT
ftr-334	637	9	supra	supra	PROPN
ftr-334	637	10	note	note	NOUN
ftr-334	637	11	39	39	NUM
ftr-334	637	12	(	(	PUNCT
ftr-334	637	13	examining	examine	VERB
ftr-334	637	14	sunstein	sunstein	PROPN
ftr-334	637	15	's	's	PART
ftr-334	637	16	agency	agency	NOUN
ftr-334	637	17	directive	directive	NOUN
ftr-334	637	18	to	to	PART
ftr-334	637	19	improve	improve	VERB
ftr-334	637	20	public	public	ADJ
ftr-334	637	21	participation	participation	NOUN
ftr-334	637	22	in	in	ADP
ftr-334	637	23	the	the	DET
ftr-334	637	24	rulemaking	rulemaking	NOUN
ftr-334	637	25	process	process	NOUN
ftr-334	637	26	)	)	PUNCT
ftr-334	637	27	.	.	PUNCT
ftr-334	638	1	"	"	PUNCT
ftr-334	638	2	hardly	hardly	ADV
ftr-334	638	3	anyone	anyone	PRON
ftr-334	638	4	would	would	AUX
ftr-334	638	5	isolate	isolate	VERB
ftr-334	638	6	section	section	NOUN
ftr-334	638	7	553	553	NUM
ftr-334	638	8	of	of	ADP
ftr-334	638	9	the	the	DET
ftr-334	638	10	administrative	administrative	ADJ
ftr-334	638	11	procedure	procedure	NOUN
ftr-334	638	12	act	act	NOUN
ftr-334	638	13	.	.	PUNCT
ftr-334	638	14	.	.	PUNCT
ftr-334	638	15	.	.	PUNCT
ftr-334	639	1	as	as	ADP
ftr-334	639	2	the	the	DET
ftr-334	639	3	greatest	great	ADJ
ftr-334	639	4	invention	invention	NOUN
ftr-334	639	5	of	of	ADP
ftr-334	639	6	modem	modem	NOUN
ftr-334	639	7	government	government	NOUN
ftr-334	639	8	.	.	PUNCT
ftr-334	640	1	..	..	PUNCT
ftr-334	641	1	but	but	CCONJ
ftr-334	641	2	i	i	PRON
ftr-334	641	3	see	see	VERB
ftr-334	641	4	it	it	PRON
ftr-334	641	5	as	as	ADP
ftr-334	641	6	having	have	VERB
ftr-334	641	7	potential	potential	NOUN
ftr-334	641	8	.	.	PUNCT
ftr-334	641	9	"	"	PUNCT
ftr-334	642	1	i	i	PRON
ftr-334	642	2	d.	d.	PROPN
ftr-334	642	3	see	see	VERB
ftr-334	642	4	also	also	ADV
ftr-334	642	5	arthur	arthur	PROPN
ftr-334	642	6	e.	e.	PROPN
ftr-334	642	7	bonfield	bonfield	PROPN
ftr-334	642	8	,	,	PUNCT
ftr-334	642	9	state	state	NOUN
ftr-334	642	10	.administrative	.administrative	ADJ
ftr-334	642	11	rule	rule	NOUN
ftr-334	642	12	making	making	NOUN
ftr-334	642	13	at	at	ADP
ftr-334	642	14	§	§	NOUN
ftr-334	642	15	§	§	PROPN
ftr-334	642	16	5.2.1	5.2.1	NUM
ftr-334	642	17	,	,	PUNCT
ftr-334	642	18	5.2.2	5.2.2	NUM
ftr-334	642	19	&	&	CCONJ
ftr-334	642	20	5.2.3	5.2.3	NUM
ftr-334	642	21	,	,	PUNCT
ftr-334	642	22	at	at	ADP
ftr-334	642	23	144	144	NUM
ftr-334	642	24	-	-	SYM
ftr-334	642	25	50	50	NUM
ftr-334	642	26	(	(	PUNCT
ftr-334	642	27	1986	1986	NUM
ftr-334	642	28	)	)	PUNCT
ftr-334	642	29	(	(	PUNCT
ftr-334	642	30	describing	describe	VERB
ftr-334	642	31	the	the	DET
ftr-334	642	32	benefits	benefit	NOUN
ftr-334	642	33	of	of	ADP
ftr-334	642	34	rulemaking	rulemaking	NOUN
ftr-334	642	35	as	as	ADP
ftr-334	642	36	promoting	promote	VERB
ftr-334	642	37	rules	rule	NOUN
ftr-334	642	38	that	that	PRON
ftr-334	642	39	are	be	AUX
ftr-334	642	40	"	"	PUNCT
ftr-334	642	41	lawful	lawful	ADJ
ftr-334	642	42	,	,	PUNCT
ftr-334	642	43	"	"	PUNCT
ftr-334	642	44	"	"	PUNCT
ftr-334	642	45	technically	technically	ADV
ftr-334	642	46	sound	sound	ADJ
ftr-334	642	47	,	,	PUNCT
ftr-334	642	48	"	"	PUNCT
ftr-334	642	49	and	and	CCONJ
ftr-334	642	50	"	"	PUNCT
ftr-334	642	51	politically	politically	ADV
ftr-334	642	52	responsible	responsible	ADJ
ftr-334	642	53	"	"	PUNCT
ftr-334	642	54	)	)	PUNCT
ftr-334	642	55	;	;	PUNCT
ftr-334	642	56	cary	cary	PROPN
ftr-334	642	57	coglianese	coglianese	PROPN
ftr-334	642	58	,	,	PUNCT
ftr-334	642	59	heather	heather	PROPN
ftr-334	642	60	kilmartin	kilmartin	PROPN
ftr-334	642	61	&	&	CCONJ
ftr-334	642	62	evan	evan	PROPN
ftr-334	642	63	mendelson	mendelson	PROPN
ftr-334	642	64	,	,	PUNCT
ftr-334	642	65	transparency	transparency	NOUN
ftr-334	642	66	and	and	CCONJ
ftr-334	642	67	public	public	ADJ
ftr-334	642	68	participation	participation	NOUN
ftr-334	642	69	in	in	ADP
ftr-334	642	70	the	the	DET
ftr-334	642	71	rulemaking	rulemaking	NOUN
ftr-334	642	72	process	process	NOUN
ftr-334	642	73	2	2	NUM
ftr-334	642	74	-	-	SYM
ftr-334	642	75	5	5	NUM
ftr-334	642	76	(	(	PUNCT
ftr-334	642	77	july	july	PROPN
ftr-334	642	78	2008	2008	NUM
ftr-334	642	79	)	)	PUNCT
ftr-334	643	1	www.law.upenn.edu/academics/instiutes/regulation/transparencyreport.pdf	www.law.upenn.edu/academics/instiutes/regulation/transparencyreport.pdf	PROPN
ftr-334	643	2	(	(	PUNCT
ftr-334	643	3	arguing	argue	VERB
ftr-334	643	4	that	that	SCONJ
ftr-334	643	5	an	an	DET
ftr-334	643	6	"	"	PUNCT
ftr-334	643	7	optimal	optimal	ADJ
ftr-334	643	8	"	"	PUNCT
ftr-334	643	9	level	level	NOUN
ftr-334	643	10	of	of	ADP
ftr-334	643	11	public	public	ADJ
ftr-334	643	12	participation	participation	NOUN
ftr-334	643	13	can	can	AUX
ftr-334	643	14	improve	improve	VERB
ftr-334	643	15	"	"	PUNCT
ftr-334	643	16	legitimacy	legitimacy	NOUN
ftr-334	643	17	"	"	PUNCT
ftr-334	643	18	and	and	CCONJ
ftr-334	643	19	result	result	VERB
ftr-334	643	20	in	in	ADP
ftr-334	643	21	"	"	PUNCT
ftr-334	643	22	more	more	ADV
ftr-334	643	23	informed	informed	ADJ
ftr-334	643	24	policy	policy	NOUN
ftr-334	643	25	decisions	decision	NOUN
ftr-334	643	26	"	"	PUNCT
ftr-334	643	27	)	)	PUNCT
ftr-334	643	28	.	.	PUNCT
ftr-334	644	1	2012	2012	NUM
ftr-334	644	2	]	]	PUNCT
ftr-334	644	3	543	543	NUM
ftr-334	644	4	florida	florida	PROPN
ftr-334	644	5	tax	tax	NOUN
ftr-334	644	6	review	review	NOUN
ftr-334	644	7	2	2	NUM
ftr-334	644	8	.	.	PUNCT
ftr-334	644	9	non	non	ADJ
ftr-334	644	10	-	-	ADJ
ftr-334	644	11	legislative	legislative	ADJ
ftr-334	644	12	rules	rule	NOUN
ftr-334	644	13	:	:	PUNCT
ftr-334	644	14	interpretive	interpretive	ADJ
ftr-334	644	15	rules	rule	NOUN
ftr-334	644	16	and	and	CCONJ
ftr-334	644	17	procedural	procedural	ADJ
ftr-334	644	18	rules	rule	NOUN
ftr-334	644	19	a	a	DET
ftr-334	644	20	second	second	ADJ
ftr-334	644	21	type	type	NOUN
ftr-334	644	22	of	of	ADP
ftr-334	644	23	rulemaking	rulemaking	NOUN
ftr-334	644	24	exists	exist	VERB
ftr-334	644	25	outside	outside	ADP
ftr-334	644	26	the	the	DET
ftr-334	644	27	apa	apa	PROPN
ftr-334	644	28	notice	notice	NOUN
ftr-334	644	29	and	and	CCONJ
ftr-334	644	30	comment	comment	NOUN
ftr-334	644	31	regime	regime	NOUN
ftr-334	644	32	in	in	ADP
ftr-334	644	33	the	the	DET
ftr-334	644	34	form	form	NOUN
ftr-334	644	35	of	of	ADP
ftr-334	644	36	non	non	ADJ
ftr-334	644	37	-	-	ADJ
ftr-334	644	38	legislative	legislative	ADJ
ftr-334	644	39	rules	rule	NOUN
ftr-334	644	40	.	.	PUNCT
ftr-334	645	1	'0	'0	PROPN
ftr-334	645	2	3	3	NUM
ftr-334	645	3	section	section	NOUN
ftr-334	645	4	553	553	NUM
ftr-334	645	5	of	of	ADP
ftr-334	645	6	the	the	DET
ftr-334	645	7	apa	apa	PROPN
ftr-334	645	8	states	state	VERB
ftr-334	645	9	that	that	SCONJ
ftr-334	645	10	except	except	SCONJ
ftr-334	645	11	when	when	SCONJ
ftr-334	645	12	notice	notice	NOUN
ftr-334	645	13	or	or	CCONJ
ftr-334	645	14	hearing	hearing	NOUN
ftr-334	645	15	is	be	AUX
ftr-334	645	16	required	require	VERB
ftr-334	645	17	by	by	ADP
ftr-334	645	18	statute	statute	PROPN
ftr-334	645	19	,	,	PUNCT
ftr-334	645	20	general	general	ADJ
ftr-334	645	21	notice	notice	NOUN
ftr-334	645	22	of	of	ADP
ftr-334	645	23	proposed	propose	VERB
ftr-334	645	24	rulemaking	rulemaking	NOUN
ftr-334	645	25	is	be	AUX
ftr-334	645	26	not	not	PART
ftr-334	645	27	required	require	VERB
ftr-334	645	28	for	for	ADP
ftr-334	645	29	"	"	PUNCT
ftr-334	645	30	rules	rule	NOUN
ftr-334	645	31	of	of	ADP
ftr-334	645	32	agency	agency	NOUN
ftr-334	645	33	organization	organization	NOUN
ftr-334	645	34	,	,	PUNCT
ftr-334	645	35	procedure	procedure	NOUN
ftr-334	645	36	,	,	PUNCT
ftr-334	645	37	or	or	CCONJ
ftr-334	645	38	practice	practice	NOUN
ftr-334	645	39	"	"	PUNCT
ftr-334	645	40	;	;	PUNCT
ftr-334	645	41	interpretative	interpretative	ADJ
ftr-334	645	42	rules	rule	NOUN
ftr-334	645	43	and	and	CCONJ
ftr-334	645	44	general	general	ADJ
ftr-334	645	45	statements	statement	NOUN
ftr-334	645	46	of	of	ADP
ftr-334	645	47	policy	policy	NOUN
ftr-334	645	48	;	;	PUNCT
ftr-334	645	49	and	and	CCONJ
ftr-334	645	50	rules	rule	NOUN
ftr-334	645	51	as	as	ADP
ftr-334	645	52	to	to	ADP
ftr-334	645	53	which	which	PRON
ftr-334	645	54	the	the	DET
ftr-334	645	55	agency	agency	NOUN
ftr-334	645	56	has	have	VERB
ftr-334	645	57	good	good	ADJ
ftr-334	645	58	cause	cause	NOUN
ftr-334	645	59	to	to	PART
ftr-334	645	60	conclude	conclude	VERB
ftr-334	645	61	that	that	DET
ftr-334	645	62	notice	notice	NOUN
ftr-334	645	63	and	and	CCONJ
ftr-334	645	64	comment	comment	NOUN
ftr-334	645	65	would	would	AUX
ftr-334	645	66	be	be	AUX
ftr-334	645	67	"	"	PUNCT
ftr-334	645	68	impracticable	impracticable	ADJ
ftr-334	645	69	,	,	PUNCT
ftr-334	645	70	unnecessary	unnecessary	ADJ
ftr-334	645	71	,	,	PUNCT
ftr-334	645	72	or	or	CCONJ
ftr-334	645	73	contrary	contrary	ADJ
ftr-334	645	74	to	to	ADP
ftr-334	645	75	the	the	DET
ftr-334	645	76	public	public	ADJ
ftr-334	645	77	interest	interest	NOUN
ftr-334	645	78	.	.	PUNCT
ftr-334	646	1	"	"	PUNCT
ftr-334	646	2	'	'	PUNCT
ftr-334	646	3	04	04	NUM
ftr-334	646	4	although	although	SCONJ
ftr-334	646	5	the	the	DET
ftr-334	646	6	apa	apa	PROPN
ftr-334	646	7	expressly	expressly	ADV
ftr-334	646	8	exempts	exempt	VERB
ftr-334	646	9	these	these	DET
ftr-334	646	10	guidance	guidance	NOUN
ftr-334	646	11	documents	document	NOUN
ftr-334	646	12	or	or	CCONJ
ftr-334	646	13	"	"	PUNCT
ftr-334	646	14	non	non	ADJ
ftr-334	646	15	-	-	ADJ
ftr-334	646	16	legislative	legislative	ADJ
ftr-334	646	17	rules	rule	NOUN
ftr-334	646	18	"	"	PUNCT
ftr-334	646	19	from	from	ADP
ftr-334	646	20	notice	notice	NOUN
ftr-334	646	21	and	and	CCONJ
ftr-334	646	22	comment	comment	NOUN
ftr-334	646	23	,	,	PUNCT
ftr-334	646	24	it	it	PRON
ftr-334	646	25	does	do	AUX
ftr-334	646	26	not	not	PART
ftr-334	646	27	define	define	VERB
ftr-334	646	28	that	that	DET
ftr-334	646	29	category	category	NOUN
ftr-334	646	30	.	.	PUNCT
ftr-334	647	1	the	the	DET
ftr-334	647	2	"	"	PUNCT
ftr-334	647	3	working	working	ADJ
ftr-334	647	4	definitions	definition	NOUN
ftr-334	647	5	"	"	PUNCT
ftr-334	647	6	set	set	VERB
ftr-334	647	7	forth	forth	ADV
ftr-334	647	8	in	in	ADP
ftr-334	647	9	the	the	DET
ftr-334	647	10	1947	1947	NUM
ftr-334	647	11	attorney	attorney	NOUN
ftr-334	647	12	general	general	NOUN
ftr-334	647	13	's	's	PART
ftr-334	647	14	manual	manual	NOUN
ftr-334	647	15	on	on	ADP
ftr-334	647	16	the	the	DET
ftr-334	647	17	administrative	administrative	ADJ
ftr-334	647	18	procedure	procedure	NOUN
ftr-334	647	19	act	act	NOUN
ftr-334	647	20	say	say	VERB
ftr-334	647	21	that	that	SCONJ
ftr-334	647	22	legislative	legislative	ADJ
ftr-334	647	23	rules	rule	NOUN
ftr-334	647	24	(	(	PUNCT
ftr-334	647	25	the	the	DET
ftr-334	647	26	manual	manual	NOUN
ftr-334	647	27	calls	call	VERB
ftr-334	647	28	them	they	PRON
ftr-334	647	29	"	"	PUNCT
ftr-334	647	30	substantive	substantive	ADJ
ftr-334	647	31	103	103	NUM
ftr-334	647	32	.	.	PUNCT
ftr-334	648	1	see	see	VERB
ftr-334	648	2	franklin	franklin	PROPN
ftr-334	648	3	,	,	PUNCT
ftr-334	648	4	nonlegislative	nonlegislative	ADJ
ftr-334	648	5	rules	rule	NOUN
ftr-334	648	6	supra	supra	PROPN
ftr-334	648	7	note	note	PROPN
ftr-334	648	8	101	101	NUM
ftr-334	648	9	,	,	PUNCT
ftr-334	648	10	at	at	ADP
ftr-334	648	11	282	282	NUM
ftr-334	648	12	(	(	PUNCT
ftr-334	648	13	noting	note	VERB
ftr-334	648	14	that	that	SCONJ
ftr-334	648	15	'	'	PUNCT
ftr-334	648	16	informal	informal	ADJ
ftr-334	648	17	rulemaking	rulemaking	NOUN
ftr-334	648	18	"	"	PUNCT
ftr-334	648	19	is	be	AUX
ftr-334	648	20	also	also	ADV
ftr-334	648	21	referred	refer	VERB
ftr-334	648	22	to	to	ADP
ftr-334	648	23	as	as	ADP
ftr-334	648	24	"	"	PUNCT
ftr-334	648	25	section	section	NOUN
ftr-334	648	26	553	553	NUM
ftr-334	648	27	rulemaking	rulemaking	NOUN
ftr-334	648	28	"	"	PUNCT
ftr-334	648	29	or	or	CCONJ
ftr-334	648	30	"	"	PUNCT
ftr-334	648	31	notice	notice	VERB
ftr-334	648	32	and	and	CCONJ
ftr-334	648	33	comment	comment	NOUN
ftr-334	648	34	rulemaking	rulemaking	NOUN
ftr-334	648	35	"	"	PUNCT
ftr-334	648	36	)	)	PUNCT
ftr-334	648	37	.	.	PUNCT
ftr-334	649	1	104	104	NUM
ftr-334	649	2	.	.	X
ftr-334	649	3	5	5	NUM
ftr-334	649	4	u.s.c	u.s.c	NOUN
ftr-334	649	5	.	.	PUNCT
ftr-334	650	1	§	§	PROPN
ftr-334	650	2	(	(	PUNCT
ftr-334	650	3	b)(3)(a)-(b	b)(3)(a)-(b	NOUN
ftr-334	650	4	)	)	PUNCT
ftr-334	650	5	.	.	PUNCT
ftr-334	651	1	an	an	DET
ftr-334	651	2	agency	agency	NOUN
ftr-334	651	3	may	may	AUX
ftr-334	651	4	circumvent	circumvent	VERB
ftr-334	651	5	the	the	DET
ftr-334	651	6	apa	apa	PROPN
ftr-334	651	7	's	's	PART
ftr-334	651	8	notice	notice	NOUN
ftr-334	651	9	and	and	CCONJ
ftr-334	651	10	comment	comment	NOUN
ftr-334	651	11	requirement	requirement	NOUN
ftr-334	651	12	by	by	ADP
ftr-334	651	13	asserting	assert	VERB
ftr-334	651	14	the	the	DET
ftr-334	651	15	"	"	PUNCT
ftr-334	651	16	good	good	ADJ
ftr-334	651	17	cause	cause	NOUN
ftr-334	651	18	"	"	PUNCT
ftr-334	651	19	exception	exception	NOUN
ftr-334	651	20	,	,	PUNCT
ftr-334	651	21	which	which	PRON
ftr-334	651	22	waives	waive	VERB
ftr-334	651	23	notice	notice	NOUN
ftr-334	651	24	and	and	CCONJ
ftr-334	651	25	comment	comment	VERB
ftr-334	651	26	where	where	SCONJ
ftr-334	651	27	the	the	DET
ftr-334	651	28	process	process	NOUN
ftr-334	651	29	would	would	AUX
ftr-334	651	30	be	be	AUX
ftr-334	651	31	"	"	PUNCT
ftr-334	651	32	impracticable	impracticable	ADJ
ftr-334	651	33	,	,	PUNCT
ftr-334	651	34	unnecessary	unnecessary	ADJ
ftr-334	651	35	,	,	PUNCT
ftr-334	651	36	or	or	CCONJ
ftr-334	651	37	contrary	contrary	ADJ
ftr-334	651	38	to	to	ADP
ftr-334	651	39	the	the	DET
ftr-334	651	40	public	public	ADJ
ftr-334	651	41	interest	interest	NOUN
ftr-334	651	42	.	.	PUNCT
ftr-334	651	43	"	"	PUNCT
ftr-334	652	1	essentially	essentially	ADV
ftr-334	652	2	an	an	DET
ftr-334	652	3	emergency	emergency	NOUN
ftr-334	652	4	procedure	procedure	NOUN
ftr-334	652	5	intended	intend	VERB
ftr-334	652	6	to	to	PART
ftr-334	652	7	allow	allow	VERB
ftr-334	652	8	immediate	immediate	ADJ
ftr-334	652	9	rulemaking	rulemaking	NOUN
ftr-334	652	10	where	where	SCONJ
ftr-334	652	11	delay	delay	NOUN
ftr-334	652	12	would	would	AUX
ftr-334	652	13	do	do	VERB
ftr-334	652	14	harm	harm	NOUN
ftr-334	652	15	,	,	PUNCT
ftr-334	652	16	an	an	DET
ftr-334	652	17	agency	agency	NOUN
ftr-334	652	18	must	must	AUX
ftr-334	652	19	meet	meet	VERB
ftr-334	652	20	a	a	DET
ftr-334	652	21	high	high	ADJ
ftr-334	652	22	burden	burden	NOUN
ftr-334	652	23	in	in	ADP
ftr-334	652	24	order	order	NOUN
ftr-334	652	25	to	to	PART
ftr-334	652	26	successfully	successfully	ADV
ftr-334	652	27	assert	assert	VERB
ftr-334	652	28	the	the	DET
ftr-334	652	29	good	good	ADJ
ftr-334	652	30	cause	cause	NOUN
ftr-334	652	31	exception	exception	NOUN
ftr-334	652	32	.	.	PUNCT
ftr-334	653	1	treasury	treasury	PROPN
ftr-334	653	2	's	's	PART
ftr-334	653	3	invocations	invocation	NOUN
ftr-334	653	4	of	of	ADP
ftr-334	653	5	the	the	DET
ftr-334	653	6	good	good	ADJ
ftr-334	653	7	cause	cause	NOUN
ftr-334	653	8	exception	exception	NOUN
ftr-334	653	9	,	,	PUNCT
ftr-334	653	10	however	however	ADV
ftr-334	653	11	,	,	PUNCT
ftr-334	653	12	typically	typically	ADV
ftr-334	653	13	occur	occur	VERB
ftr-334	653	14	in	in	ADP
ftr-334	653	15	non	non	ADJ
ftr-334	653	16	-	-	ADJ
ftr-334	653	17	emergency	emergency	ADJ
ftr-334	653	18	circumstances	circumstance	NOUN
ftr-334	653	19	,	,	PUNCT
ftr-334	653	20	and	and	CCONJ
ftr-334	653	21	it	it	PRON
ftr-334	653	22	often	often	ADV
ftr-334	653	23	fails	fail	VERB
ftr-334	653	24	to	to	PART
ftr-334	653	25	provide	provide	VERB
ftr-334	653	26	sufficient	sufficient	ADJ
ftr-334	653	27	justification	justification	NOUN
ftr-334	653	28	explaining	explain	VERB
ftr-334	653	29	why	why	SCONJ
ftr-334	653	30	it	it	PRON
ftr-334	653	31	is	be	AUX
ftr-334	653	32	necessary	necessary	ADJ
ftr-334	653	33	to	to	PART
ftr-334	653	34	issue	issue	VERB
ftr-334	653	35	immediate	immediate	ADJ
ftr-334	653	36	guidance	guidance	NOUN
ftr-334	653	37	.	.	PUNCT
ftr-334	654	1	see	see	VERB
ftr-334	654	2	,	,	PUNCT
ftr-334	654	3	e.g.	e.g.	ADV
ftr-334	654	4	,	,	PUNCT
ftr-334	654	5	t.d	t.d	PROPN
ftr-334	654	6	.	.	PROPN
ftr-334	654	7	9158	9158	NUM
ftr-334	654	8	,	,	PUNCT
ftr-334	654	9	2004	2004	NUM
ftr-334	654	10	-	-	SYM
ftr-334	654	11	2	2	NUM
ftr-334	654	12	cb	cb	X
ftr-334	654	13	665	665	NUM
ftr-334	654	14	(	(	PUNCT
ftr-334	654	15	asserting	assert	VERB
ftr-334	654	16	good	good	ADJ
ftr-334	654	17	cause	cause	NOUN
ftr-334	654	18	where	where	SCONJ
ftr-334	654	19	regulations	regulation	NOUN
ftr-334	654	20	provided	provide	VERB
ftr-334	654	21	guidance	guidance	NOUN
ftr-334	654	22	on	on	ADP
ftr-334	654	23	treatment	treatment	NOUN
ftr-334	654	24	of	of	ADP
ftr-334	654	25	certain	certain	ADJ
ftr-334	654	26	contingent	contingent	ADJ
ftr-334	654	27	liabilities	liability	NOUN
ftr-334	654	28	in	in	ADP
ftr-334	654	29	acquisition	acquisition	NOUN
ftr-334	654	30	of	of	ADP
ftr-334	654	31	nuclear	nuclear	ADJ
ftr-334	654	32	power	power	NOUN
ftr-334	654	33	assets	asset	NOUN
ftr-334	654	34	where	where	SCONJ
ftr-334	654	35	treasury	treasury	PROPN
ftr-334	654	36	had	have	AUX
ftr-334	654	37	previously	previously	ADV
ftr-334	654	38	issued	issue	VERB
ftr-334	654	39	private	private	ADJ
ftr-334	654	40	letter	letter	NOUN
ftr-334	654	41	rulings	ruling	NOUN
ftr-334	654	42	on	on	ADP
ftr-334	654	43	issue	issue	NOUN
ftr-334	654	44	in	in	ADP
ftr-334	654	45	prior	prior	ADJ
ftr-334	654	46	years	year	NOUN
ftr-334	654	47	)	)	PUNCT
ftr-334	654	48	;	;	PUNCT
ftr-334	654	49	t.d	t.d	AUX
ftr-334	654	50	.	.	PROPN
ftr-334	654	51	9089	9089	NUM
ftr-334	654	52	,	,	PUNCT
ftr-334	654	53	2003	2003	NUM
ftr-334	654	54	-	-	SYM
ftr-334	654	55	2	2	NUM
ftr-334	654	56	cb	cb	PROPN
ftr-334	654	57	906	906	NUM
ftr-334	654	58	(	(	PUNCT
ftr-334	654	59	invoking	invoke	VERB
ftr-334	654	60	good	good	ADJ
ftr-334	654	61	cause	cause	NOUN
ftr-334	654	62	for	for	ADP
ftr-334	654	63	regulations	regulation	NOUN
ftr-334	654	64	elaborating	elaborate	VERB
ftr-334	654	65	on	on	ADP
ftr-334	654	66	consequences	consequence	NOUN
ftr-334	654	67	of	of	ADP
ftr-334	654	68	supreme	supreme	PROPN
ftr-334	654	69	court	court	PROPN
ftr-334	654	70	decision	decision	NOUN
ftr-334	654	71	two	two	NUM
ftr-334	654	72	years	year	NOUN
ftr-334	654	73	prior	prior	ADV
ftr-334	654	74	)	)	PUNCT
ftr-334	654	75	.	.	PUNCT
ftr-334	655	1	treasury	treasury	PROPN
ftr-334	655	2	has	have	AUX
ftr-334	655	3	also	also	ADV
ftr-334	655	4	relied	rely	VERB
ftr-334	655	5	on	on	ADP
ftr-334	655	6	the	the	DET
ftr-334	655	7	good	good	ADJ
ftr-334	655	8	cause	cause	NOUN
ftr-334	655	9	exception	exception	NOUN
ftr-334	655	10	on	on	ADP
ftr-334	655	11	at	at	ADV
ftr-334	655	12	least	least	ADV
ftr-334	655	13	one	one	NUM
ftr-334	655	14	occasion	occasion	NOUN
ftr-334	655	15	to	to	PART
ftr-334	655	16	combat	combat	VERB
ftr-334	655	17	abusive	abusive	ADJ
ftr-334	655	18	tax	tax	NOUN
ftr-334	655	19	shelters	shelter	NOUN
ftr-334	655	20	,	,	PUNCT
ftr-334	655	21	though	though	SCONJ
ftr-334	655	22	its	its	PRON
ftr-334	655	23	ability	ability	NOUN
ftr-334	655	24	under	under	ADP
ftr-334	655	25	code	code	NOUN
ftr-334	655	26	section	section	NOUN
ftr-334	655	27	7805(b	7805(b	PROPN
ftr-334	655	28	)	)	PUNCT
ftr-334	655	29	to	to	PART
ftr-334	655	30	retroactively	retroactively	ADV
ftr-334	655	31	apply	apply	VERB
ftr-334	655	32	final	final	ADJ
ftr-334	655	33	regulations	regulation	NOUN
ftr-334	655	34	may	may	AUX
ftr-334	655	35	reduce	reduce	VERB
ftr-334	655	36	the	the	DET
ftr-334	655	37	need	need	NOUN
ftr-334	655	38	for	for	ADP
ftr-334	655	39	the	the	DET
ftr-334	655	40	good	good	ADJ
ftr-334	655	41	cause	cause	NOUN
ftr-334	655	42	exception	exception	NOUN
ftr-334	655	43	in	in	ADP
ftr-334	655	44	this	this	DET
ftr-334	655	45	area	area	NOUN
ftr-334	655	46	.	.	PUNCT
ftr-334	656	1	see	see	VERB
ftr-334	656	2	,	,	PUNCT
ftr-334	656	3	e.g.	e.g.	ADV
ftr-334	656	4	,	,	PUNCT
ftr-334	656	5	t.d	t.d	PROPN
ftr-334	656	6	.	.	PROPN
ftr-334	656	7	9062	9062	NUM
ftr-334	656	8	,	,	PUNCT
ftr-334	656	9	2003	2003	NUM
ftr-334	656	10	-	-	SYM
ftr-334	656	11	2	2	NUM
ftr-334	656	12	cb	cb	NOUN
ftr-334	656	13	46	46	NUM
ftr-334	656	14	(	(	PUNCT
ftr-334	656	15	addressing	address	VERB
ftr-334	656	16	ambiguities	ambiguity	NOUN
ftr-334	656	17	in	in	ADP
ftr-334	656	18	code	code	NOUN
ftr-334	656	19	regarding	regard	VERB
ftr-334	656	20	transfer	transfer	NOUN
ftr-334	656	21	of	of	ADP
ftr-334	656	22	certain	certain	ADJ
ftr-334	656	23	liabilities	liability	NOUN
ftr-334	656	24	along	along	ADP
ftr-334	656	25	with	with	ADP
ftr-334	656	26	property	property	NOUN
ftr-334	656	27	into	into	ADP
ftr-334	656	28	partnership	partnership	NOUN
ftr-334	656	29	in	in	ADP
ftr-334	656	30	exchange	exchange	NOUN
ftr-334	656	31	for	for	ADP
ftr-334	656	32	interest	interest	NOUN
ftr-334	656	33	in	in	ADP
ftr-334	656	34	partnership	partnership	NOUN
ftr-334	656	35	,	,	PUNCT
ftr-334	656	36	asserting	assert	VERB
ftr-334	656	37	good	good	ADJ
ftr-334	656	38	cause	cause	NOUN
ftr-334	656	39	exception	exception	NOUN
ftr-334	656	40	by	by	ADP
ftr-334	656	41	arguing	argue	VERB
ftr-334	656	42	regulations	regulation	NOUN
ftr-334	656	43	were	be	AUX
ftr-334	656	44	"	"	PUNCT
ftr-334	656	45	necessary	necessary	ADJ
ftr-334	656	46	to	to	PART
ftr-334	656	47	prevent	prevent	VERB
ftr-334	656	48	abusive	abusive	ADJ
ftr-334	656	49	transactions	transaction	NOUN
ftr-334	656	50	"	"	PUNCT
ftr-334	656	51	)	)	PUNCT
ftr-334	656	52	.	.	PUNCT
ftr-334	657	1	see	see	VERB
ftr-334	657	2	hickman	hickman	PROPN
ftr-334	657	3	,	,	PUNCT
ftr-334	657	4	coloring	color	VERB
ftr-334	657	5	outside	outside	ADP
ftr-334	657	6	the	the	DET
ftr-334	657	7	lines	line	NOUN
ftr-334	657	8	,	,	PUNCT
ftr-334	657	9	supra	supra	PROPN
ftr-334	657	10	note	note	PROPN
ftr-334	657	11	26	26	NUM
ftr-334	657	12	,	,	PUNCT
ftr-334	657	13	at	at	ADP
ftr-334	657	14	1786	1786	NUM
ftr-334	657	15	(	(	PUNCT
ftr-334	657	16	arguing	argue	VERB
ftr-334	657	17	that	that	SCONJ
ftr-334	657	18	good	good	ADJ
ftr-334	657	19	cause	cause	NOUN
ftr-334	657	20	exception	exception	NOUN
ftr-334	657	21	may	may	AUX
ftr-334	657	22	not	not	PART
ftr-334	657	23	be	be	AUX
ftr-334	657	24	necessary	necessary	ADJ
ftr-334	657	25	to	to	PART
ftr-334	657	26	combat	combat	VERB
ftr-334	657	27	tax	tax	NOUN
ftr-334	657	28	shelters	shelter	NOUN
ftr-334	657	29	where	where	SCONJ
ftr-334	657	30	treasury	treasury	NOUN
ftr-334	657	31	may	may	AUX
ftr-334	657	32	make	make	VERB
ftr-334	657	33	final	final	ADJ
ftr-334	657	34	regulations	regulation	NOUN
ftr-334	657	35	retroactive	retroactive	ADJ
ftr-334	657	36	to	to	ADP
ftr-334	657	37	date	date	NOUN
ftr-334	657	38	of	of	ADP
ftr-334	657	39	initial	initial	ADJ
ftr-334	657	40	nprm	nprm	NOUN
ftr-334	657	41	)	)	PUNCT
ftr-334	657	42	.	.	PUNCT
ftr-334	658	1	recent	recent	ADJ
ftr-334	658	2	nontax	nontax	NOUN
ftr-334	658	3	cases	case	NOUN
ftr-334	658	4	have	have	AUX
ftr-334	658	5	required	require	VERB
ftr-334	658	6	a	a	DET
ftr-334	658	7	high	high	ADJ
ftr-334	658	8	burden	burden	NOUN
ftr-334	658	9	for	for	SCONJ
ftr-334	658	10	agencies	agency	NOUN
ftr-334	658	11	to	to	PART
ftr-334	658	12	meet	meet	VERB
ftr-334	658	13	the	the	DET
ftr-334	658	14	good	good	ADJ
ftr-334	658	15	cause	cause	NOUN
ftr-334	658	16	exception	exception	NOUN
ftr-334	658	17	.	.	PUNCT
ftr-334	659	1	see	see	VERB
ftr-334	659	2	united	united	PROPN
ftr-334	659	3	states	states	PROPN
ftr-334	659	4	v.	v.	ADP
ftr-334	659	5	valverde	valverde	PROPN
ftr-334	659	6	,	,	PUNCT
ftr-334	659	7	628	628	NUM
ftr-334	659	8	f.3d	f.3d	NUM
ftr-334	659	9	1159	1159	NUM
ftr-334	659	10	,	,	PUNCT
ftr-334	659	11	1166	1166	NUM
ftr-334	659	12	(	(	PUNCT
ftr-334	659	13	9th	9th	ADJ
ftr-334	659	14	cir	cir	NOUN
ftr-334	659	15	.	.	PUNCT
ftr-334	659	16	2010	2010	NUM
ftr-334	659	17	)	)	PUNCT
ftr-334	660	1	(	(	PUNCT
ftr-334	660	2	rejecting	reject	VERB
ftr-334	660	3	attorney	attorney	NOUN
ftr-334	660	4	general	general	NOUN
ftr-334	660	5	's	's	PART
ftr-334	660	6	invocation	invocation	NOUN
ftr-334	660	7	of	of	ADP
ftr-334	660	8	good	good	ADJ
ftr-334	660	9	cause	cause	NOUN
ftr-334	660	10	exception	exception	NOUN
ftr-334	660	11	where	where	SCONJ
ftr-334	660	12	attorney	attorney	NOUN
ftr-334	660	13	general	general	NOUN
ftr-334	660	14	offered	offer	VERB
ftr-334	660	15	merely	merely	ADV
ftr-334	660	16	conclusory	conclusory	ADJ
ftr-334	660	17	statements	statement	NOUN
ftr-334	660	18	that	that	PRON
ftr-334	660	19	delay	delay	VERB
ftr-334	660	20	in	in	ADP
ftr-334	660	21	issuing	issue	VERB
ftr-334	660	22	regulation	regulation	NOUN
ftr-334	660	23	would	would	AUX
ftr-334	660	24	be	be	AUX
ftr-334	660	25	"	"	PUNCT
ftr-334	660	26	contrary	contrary	ADJ
ftr-334	660	27	to	to	ADP
ftr-334	660	28	the	the	DET
ftr-334	660	29	public	public	ADJ
ftr-334	660	30	interest	interest	NOUN
ftr-334	660	31	.	.	PUNCT
ftr-334	661	1	"	"	PUNCT
ftr-334	661	2	)	)	PUNCT
ftr-334	661	3	.	.	PUNCT
ftr-334	662	1	544	544	NUM
ftr-334	663	1	[	[	X
ftr-334	663	2	vol	vol	NOUN
ftr-334	663	3	.	.	PUNCT
ftr-334	664	1	12:7	12:7	NUM
ftr-334	664	2	paradigm	paradigm	NOUN
ftr-334	664	3	for	for	ADP
ftr-334	664	4	irs	irs	PROPN
ftr-334	664	5	guidance	guidance	NOUN
ftr-334	664	6	rules	rule	NOUN
ftr-334	664	7	"	"	PUNCT
ftr-334	664	8	)	)	PUNCT
ftr-334	664	9	are	be	AUX
ftr-334	664	10	"	"	PUNCT
ftr-334	664	11	issued	issue	VERB
ftr-334	664	12	by	by	ADP
ftr-334	664	13	an	an	DET
ftr-334	664	14	agency	agency	NOUN
ftr-334	664	15	pursuant	pursuant	ADJ
ftr-334	664	16	to	to	ADP
ftr-334	664	17	statutory	statutory	ADJ
ftr-334	664	18	authority	authority	NOUN
ftr-334	664	19	and	and	CCONJ
ftr-334	664	20	.	.	PUNCT
ftr-334	664	21	.	.	PUNCT
ftr-334	665	1	.	.	PUNCT
ftr-334	666	1	implement	implement	VERB
ftr-334	666	2	the	the	DET
ftr-334	666	3	statute	statute	NOUN
ftr-334	666	4	.	.	PUNCT
ftr-334	666	5	"	"	PUNCT
ftr-334	667	1	05lnterpretive	05lnterpretive	ADJ
ftr-334	667	2	rules	rule	NOUN
ftr-334	667	3	,	,	PUNCT
ftr-334	667	4	on	on	ADP
ftr-334	667	5	the	the	DET
ftr-334	667	6	other	other	ADJ
ftr-334	667	7	hand	hand	NOUN
ftr-334	667	8	,	,	PUNCT
ftr-334	667	9	"	"	PUNCT
ftr-334	667	10	advise	advise	VERB
ftr-334	667	11	the	the	DET
ftr-334	667	12	public	public	NOUN
ftr-334	667	13	of	of	ADP
ftr-334	667	14	the	the	DET
ftr-334	667	15	agency	agency	NOUN
ftr-334	667	16	's	's	PART
ftr-334	667	17	construction	construction	NOUN
ftr-334	667	18	of	of	ADP
ftr-334	667	19	the	the	DET
ftr-334	667	20	statutes	statute	NOUN
ftr-334	667	21	and	and	CCONJ
ftr-334	667	22	rules	rule	NOUN
ftr-334	667	23	which	which	PRON
ftr-334	667	24	it	it	PRON
ftr-334	667	25	administers	administer	VERB
ftr-334	667	26	"	"	PUNCT
ftr-334	667	27	;	;	PUNCT
ftr-334	667	28	106	106	NUM
ftr-334	667	29	and	and	CCONJ
ftr-334	667	30	general	general	ADJ
ftr-334	667	31	statements	statement	NOUN
ftr-334	667	32	of	of	ADP
ftr-334	667	33	policy	policy	NOUN
ftr-334	667	34	"	"	PUNCT
ftr-334	667	35	advise	advise	VERB
ftr-334	667	36	the	the	DET
ftr-334	667	37	public	public	NOUN
ftr-334	667	38	prospectively	prospectively	ADV
ftr-334	667	39	of	of	ADP
ftr-334	667	40	the	the	DET
ftr-334	667	41	manner	manner	NOUN
ftr-334	667	42	in	in	ADP
ftr-334	667	43	which	which	PRON
ftr-334	667	44	the	the	DET
ftr-334	667	45	agency	agency	NOUN
ftr-334	667	46	proposes	propose	VERB
ftr-334	667	47	to	to	PART
ftr-334	667	48	exercise	exercise	VERB
ftr-334	667	49	a	a	DET
ftr-334	667	50	discretionary	discretionary	ADJ
ftr-334	667	51	power	power	NOUN
ftr-334	667	52	.	.	PUNCT
ftr-334	667	53	"'0o	"'0o	PUNCT
ftr-334	668	1	in	in	ADP
ftr-334	668	2	practice	practice	NOUN
ftr-334	668	3	,	,	PUNCT
ftr-334	668	4	the	the	DET
ftr-334	668	5	distinction	distinction	NOUN
ftr-334	668	6	between	between	ADP
ftr-334	668	7	interpretive	interpretive	ADJ
ftr-334	668	8	and	and	CCONJ
ftr-334	668	9	legislative	legislative	ADJ
ftr-334	668	10	rules	rule	NOUN
ftr-334	668	11	left	leave	VERB
ftr-334	668	12	courts	court	NOUN
ftr-334	668	13	"	"	PUNCT
ftr-334	668	14	to	to	PART
ftr-334	668	15	struggle	struggle	VERB
ftr-334	668	16	with	with	ADP
ftr-334	668	17	the	the	DET
ftr-334	668	18	task	task	NOUN
ftr-334	668	19	of	of	ADP
ftr-334	668	20	distinguishing	distinguish	VERB
ftr-334	668	21	legislative	legislative	ADJ
ftr-334	668	22	from	from	ADP
ftr-334	668	23	nonlegislative	nonlegislative	ADJ
ftr-334	668	24	rules	rule	NOUN
ftr-334	668	25	.	.	PUNCT
ftr-334	669	1	"os	"os	DET
ftr-334	669	2	courts	court	NOUN
ftr-334	669	3	have	have	AUX
ftr-334	669	4	described	describe	VERB
ftr-334	669	5	the	the	DET
ftr-334	669	6	tests	test	NOUN
ftr-334	669	7	that	that	PRON
ftr-334	669	8	govern	govern	VERB
ftr-334	669	9	these	these	DET
ftr-334	669	10	cases	case	NOUN
ftr-334	669	11	as	as	ADP
ftr-334	669	12	"	"	PUNCT
ftr-334	669	13	fuzzy	fuzzy	ADJ
ftr-334	669	14	,	,	PUNCT
ftr-334	669	15	"	"	PUNCT
ftr-334	669	16	"	"	PUNCT
ftr-334	669	17	tenuous	tenuous	ADJ
ftr-334	669	18	,	,	PUNCT
ftr-334	669	19	"	"	PUNCT
ftr-334	669	20	"	"	PUNCT
ftr-334	669	21	blurred	blurred	ADJ
ftr-334	669	22	,	,	PUNCT
ftr-334	669	23	"	"	PUNCT
ftr-334	669	24	"	"	PUNCT
ftr-334	669	25	baffling	baffling	ADJ
ftr-334	669	26	,	,	PUNCT
ftr-334	669	27	"	"	PUNCT
ftr-334	669	28	and	and	CCONJ
ftr-334	669	29	"	"	PUNCT
ftr-334	669	30	enshrouded	enshroud	VERB
ftr-334	669	31	in	in	ADP
ftr-334	669	32	considerable	considerable	ADJ
ftr-334	669	33	smog	smog	NOUN
ftr-334	669	34	.	.	PUNCT
ftr-334	669	35	"	"	PUNCT
ftr-334	670	1	0	0	NUM
ftr-334	670	2	9	9	NUM
ftr-334	670	3	two	two	NUM
ftr-334	670	4	categories	category	NOUN
ftr-334	670	5	of	of	ADP
ftr-334	670	6	exempt	exempt	ADJ
ftr-334	670	7	rules	rule	NOUN
ftr-334	670	8	,	,	PUNCT
ftr-334	670	9	interpretive	interpretive	ADJ
ftr-334	670	10	rules	rule	NOUN
ftr-334	670	11	and	and	CCONJ
ftr-334	670	12	general	general	ADJ
ftr-334	670	13	statements	statement	NOUN
ftr-334	670	14	of	of	ADP
ftr-334	670	15	policy	policy	NOUN
ftr-334	670	16	,	,	PUNCT
ftr-334	670	17	are	be	AUX
ftr-334	670	18	often	often	ADV
ftr-334	670	19	labeled	label	VERB
ftr-334	670	20	"	"	PUNCT
ftr-334	670	21	guidance	guidance	NOUN
ftr-334	670	22	documents	document	NOUN
ftr-334	670	23	"	"	PUNCT
ftr-334	670	24	or	or	CCONJ
ftr-334	670	25	"	"	PUNCT
ftr-334	670	26	onlegislative	onlegislative	ADJ
ftr-334	670	27	rules	rule	NOUN
ftr-334	670	28	,	,	PUNCT
ftr-334	670	29	"	"	PUNCT
ftr-334	670	30	to	to	PART
ftr-334	670	31	distinguish	distinguish	VERB
ftr-334	670	32	them	they	PRON
ftr-334	670	33	from	from	ADP
ftr-334	670	34	legally	legally	ADV
ftr-334	670	35	binding	bind	VERB
ftr-334	670	36	regulations	regulation	NOUN
ftr-334	670	37	,	,	PUNCT
ftr-334	670	38	which	which	PRON
ftr-334	670	39	are	be	AUX
ftr-334	670	40	themselves	themselves	PRON
ftr-334	670	41	often	often	ADV
ftr-334	670	42	called	call	VERB
ftr-334	670	43	"	"	PUNCT
ftr-334	670	44	legislative	legislative	ADJ
ftr-334	670	45	rules	rule	NOUN
ftr-334	670	46	.	.	PUNCT
ftr-334	671	1	""10	""10	PROPN
ftr-334	671	2	these	these	DET
ftr-334	671	3	non	non	ADJ
ftr-334	671	4	-	-	ADJ
ftr-334	671	5	legislative	legislative	ADJ
ftr-334	671	6	guidance	guidance	NOUN
ftr-334	671	7	documents	document	NOUN
ftr-334	671	8	greatly	greatly	ADV
ftr-334	671	9	outnumber	outnumber	ADJ
ftr-334	671	10	regulations	regulation	NOUN
ftr-334	671	11	that	that	PRON
ftr-334	671	12	are	be	AUX
ftr-334	671	13	promulgated	promulgate	VERB
ftr-334	671	14	105	105	NUM
ftr-334	671	15	.	.	PUNCT
ftr-334	672	1	attorney	attorney	PROPN
ftr-334	672	2	general	general	NOUN
ftr-334	672	3	's	's	PART
ftr-334	672	4	manual	manual	NOUN
ftr-334	672	5	on	on	ADP
ftr-334	672	6	the	the	DET
ftr-334	672	7	administrative	administrative	ADJ
ftr-334	672	8	procedure	procedure	NOUN
ftr-334	672	9	act	act	NOUN
ftr-334	672	10	at	at	ADP
ftr-334	672	11	39	39	NUM
ftr-334	672	12	(	(	PUNCT
ftr-334	672	13	1947	1947	NUM
ftr-334	672	14	)	)	PUNCT
ftr-334	672	15	.	.	PUNCT
ftr-334	673	1	106	106	NUM
ftr-334	673	2	.	.	PUNCT
ftr-334	674	1	i	i	PRON
ftr-334	674	2	d.	d.	PROPN
ftr-334	674	3	107	107	NUM
ftr-334	674	4	.	.	PUNCT
ftr-334	675	1	i	i	PRON
ftr-334	675	2	d	d	PROPN
ftr-334	675	3	108	108	NUM
ftr-334	675	4	.	.	PUNCT
ftr-334	676	1	franklin	franklin	PROPN
ftr-334	676	2	,	,	PUNCT
ftr-334	676	3	nonlegislative	nonlegislative	ADJ
ftr-334	676	4	rules	rule	NOUN
ftr-334	676	5	,	,	PUNCT
ftr-334	676	6	supra	supra	PROPN
ftr-334	676	7	note	note	NOUN
ftr-334	676	8	101	101	NUM
ftr-334	676	9	,	,	PUNCT
ftr-334	676	10	at	at	ADP
ftr-334	676	11	286	286	NUM
ftr-334	676	12	.	.	PUNCT
ftr-334	677	1	109	109	NUM
ftr-334	677	2	.	.	PUNCT
ftr-334	678	1	professor	professor	PROPN
ftr-334	678	2	franklin	franklin	PROPN
ftr-334	678	3	and	and	CCONJ
ftr-334	678	4	others	other	NOUN
ftr-334	678	5	have	have	AUX
ftr-334	678	6	also	also	ADV
ftr-334	678	7	bemoaned	bemoan	VERB
ftr-334	678	8	the	the	DET
ftr-334	678	9	lack	lack	NOUN
ftr-334	678	10	of	of	ADP
ftr-334	678	11	clarity	clarity	NOUN
ftr-334	678	12	in	in	ADP
ftr-334	678	13	distinguishing	distinguish	VERB
ftr-334	678	14	general	general	ADJ
ftr-334	678	15	statements	statement	NOUN
ftr-334	678	16	of	of	ADP
ftr-334	678	17	policy	policy	NOUN
ftr-334	678	18	from	from	ADP
ftr-334	678	19	legislative	legislative	ADJ
ftr-334	678	20	rules	rule	NOUN
ftr-334	678	21	,	,	PUNCT
ftr-334	678	22	with	with	ADP
ftr-334	678	23	courts	court	NOUN
ftr-334	678	24	tending	tend	VERB
ftr-334	678	25	"	"	PUNCT
ftr-334	678	26	to	to	PART
ftr-334	678	27	examine	examine	VERB
ftr-334	678	28	whether	whether	SCONJ
ftr-334	678	29	the	the	DET
ftr-334	678	30	rule	rule	NOUN
ftr-334	678	31	is	be	AUX
ftr-334	678	32	binding	bind	VERB
ftr-334	678	33	,	,	PUNCT
ftr-334	678	34	either	either	CCONJ
ftr-334	678	35	on	on	ADP
ftr-334	678	36	the	the	DET
ftr-334	678	37	public	public	NOUN
ftr-334	678	38	or	or	CCONJ
ftr-334	678	39	on	on	ADP
ftr-334	678	40	the	the	DET
ftr-334	678	41	agency	agency	NOUN
ftr-334	678	42	"	"	PUNCT
ftr-334	678	43	.	.	PUNCT
ftr-334	678	44	.	.	PUNCT
ftr-334	679	1	.	.	PUNCT
ftr-334	680	1	which	which	PRON
ftr-334	680	2	has	have	AUX
ftr-334	680	3	proven	prove	VERB
ftr-334	680	4	difficult	difficult	ADJ
ftr-334	680	5	for	for	SCONJ
ftr-334	680	6	courts	court	NOUN
ftr-334	680	7	to	to	PART
ftr-334	680	8	apply	apply	VERB
ftr-334	680	9	.	.	PUNCT
ftr-334	681	1	for	for	ADP
ftr-334	681	2	one	one	NUM
ftr-334	681	3	thing	thing	NOUN
ftr-334	681	4	,	,	PUNCT
ftr-334	681	5	the	the	DET
ftr-334	681	6	degree	degree	NOUN
ftr-334	681	7	to	to	PART
ftr-334	681	8	which	which	PRON
ftr-334	681	9	a	a	DET
ftr-334	681	10	rule	rule	NOUN
ftr-334	681	11	is	be	AUX
ftr-334	681	12	binding	bind	VERB
ftr-334	681	13	may	may	AUX
ftr-334	681	14	be	be	AUX
ftr-334	681	15	hard	hard	ADJ
ftr-334	681	16	to	to	PART
ftr-334	681	17	judge	judge	VERB
ftr-334	681	18	in	in	ADP
ftr-334	681	19	the	the	DET
ftr-334	681	20	absence	absence	NOUN
ftr-334	681	21	of	of	ADP
ftr-334	681	22	a	a	DET
ftr-334	681	23	well	well	ADV
ftr-334	681	24	-	-	PUNCT
ftr-334	681	25	developed	develop	VERB
ftr-334	681	26	record	record	NOUN
ftr-334	681	27	of	of	ADP
ftr-334	681	28	enforcement	enforcement	NOUN
ftr-334	681	29	.	.	PUNCT
ftr-334	682	1	for	for	ADP
ftr-334	682	2	another	another	PRON
ftr-334	682	3	,	,	PUNCT
ftr-334	682	4	challenged	challenge	VERB
ftr-334	682	5	rules	rule	NOUN
ftr-334	682	6	often	often	ADV
ftr-334	682	7	contain	contain	VERB
ftr-334	682	8	disclaimers	disclaimer	NOUN
ftr-334	682	9	renouncing	renounce	VERB
ftr-334	682	10	any	any	DET
ftr-334	682	11	binding	bind	VERB
ftr-334	682	12	effect	effect	NOUN
ftr-334	682	13	.	.	PUNCT
ftr-334	683	1	courts	court	NOUN
ftr-334	683	2	sometimes	sometimes	ADV
ftr-334	683	3	,	,	PUNCT
ftr-334	683	4	however	however	ADV
ftr-334	683	5	,	,	PUNCT
ftr-334	683	6	hold	hold	VERB
ftr-334	683	7	these	these	DET
ftr-334	683	8	rules	rule	NOUN
ftr-334	683	9	to	to	PART
ftr-334	683	10	be	be	AUX
ftr-334	683	11	legislative	legislative	ADJ
ftr-334	683	12	nonetheless	nonetheless	ADV
ftr-334	683	13	,	,	PUNCT
ftr-334	683	14	depending	depend	VERB
ftr-334	683	15	on	on	ADP
ftr-334	683	16	other	other	ADJ
ftr-334	683	17	language	language	NOUN
ftr-334	683	18	in	in	ADP
ftr-334	683	19	the	the	DET
ftr-334	683	20	rule	rule	NOUN
ftr-334	683	21	or	or	CCONJ
ftr-334	683	22	the	the	DET
ftr-334	683	23	way	way	NOUN
ftr-334	683	24	in	in	ADP
ftr-334	683	25	which	which	PRON
ftr-334	683	26	the	the	DET
ftr-334	683	27	agency	agency	NOUN
ftr-334	683	28	has	have	AUX
ftr-334	683	29	invoked	invoke	VERB
ftr-334	683	30	the	the	DET
ftr-334	683	31	rule	rule	NOUN
ftr-334	683	32	in	in	ADP
ftr-334	683	33	enforcement	enforcement	NOUN
ftr-334	683	34	actions	action	NOUN
ftr-334	683	35	or	or	CCONJ
ftr-334	683	36	litigation	litigation	NOUN
ftr-334	683	37	.	.	PUNCT
ftr-334	684	1	franklin	franklin	PROPN
ftr-334	684	2	,	,	PUNCT
ftr-334	684	3	nonlegislative	nonlegislative	ADJ
ftr-334	684	4	rules	rule	NOUN
ftr-334	684	5	,	,	PUNCT
ftr-334	684	6	supra	supra	PROPN
ftr-334	684	7	note	note	NOUN
ftr-334	684	8	101	101	NUM
ftr-334	684	9	,	,	PUNCT
ftr-334	684	10	at	at	ADP
ftr-334	684	11	288	288	NUM
ftr-334	684	12	(	(	PUNCT
ftr-334	684	13	footnotes	footnote	NOUN
ftr-334	684	14	omitted	omit	VERB
ftr-334	684	15	)	)	PUNCT
ftr-334	684	16	.	.	PUNCT
ftr-334	685	1	the	the	DET
ftr-334	685	2	most	most	ADV
ftr-334	685	3	common	common	ADJ
ftr-334	685	4	test	test	NOUN
ftr-334	685	5	employed	employ	VERB
ftr-334	685	6	in	in	ADP
ftr-334	685	7	distinguishing	distinguish	VERB
ftr-334	685	8	legislative	legislative	ADJ
ftr-334	685	9	rules	rule	NOUN
ftr-334	685	10	from	from	ADP
ftr-334	685	11	interpretive	interpretive	ADJ
ftr-334	685	12	rules	rule	NOUN
ftr-334	685	13	was	be	AUX
ftr-334	685	14	formulated	formulate	VERB
ftr-334	685	15	by	by	ADP
ftr-334	685	16	the	the	DET
ftr-334	685	17	d.c	d.c	PROPN
ftr-334	685	18	.	.	PROPN
ftr-334	685	19	circuit	circuit	PROPN
ftr-334	685	20	in	in	ADP
ftr-334	685	21	am	am	PROPN
ftr-334	685	22	.	.	PUNCT
ftr-334	686	1	mining	mining	NOUN
ftr-334	686	2	cong	cong	NOUN
ftr-334	686	3	.	.	PUNCT
ftr-334	687	1	v.	v.	ADP
ftr-334	687	2	mine	mine	NOUN
ftr-334	687	3	safety	safety	NOUN
ftr-334	687	4	and	and	CCONJ
ftr-334	687	5	health	health	NOUN
ftr-334	687	6	admin	admin	PROPN
ftr-334	687	7	.	.	PROPN
ftr-334	687	8	,	,	PUNCT
ftr-334	687	9	995	995	NUM
ftr-334	687	10	f.2d	f.2d	SYM
ftr-334	687	11	1106	1106	NUM
ftr-334	687	12	(	(	PUNCT
ftr-334	687	13	d.c	d.c	PROPN
ftr-334	687	14	.	.	PROPN
ftr-334	687	15	cir	cir	PROPN
ftr-334	687	16	.	.	PROPN
ftr-334	687	17	1993	1993	NUM
ftr-334	687	18	)	)	PUNCT
ftr-334	687	19	.	.	PUNCT
ftr-334	688	1	see	see	VERB
ftr-334	688	2	text	text	NOUN
ftr-334	688	3	at	at	ADP
ftr-334	688	4	supra	supra	PROPN
ftr-334	688	5	note	note	PROPN
ftr-334	688	6	95	95	NUM
ftr-334	688	7	page	page	NOUN
ftr-334	688	8	33	33	NUM
ftr-334	688	9	.	.	PUNCT
ftr-334	689	1	six	six	NUM
ftr-334	689	2	circuit	circuit	NOUN
ftr-334	689	3	courts	court	NOUN
ftr-334	689	4	of	of	ADP
ftr-334	689	5	appeals	appeal	NOUN
ftr-334	689	6	have	have	AUX
ftr-334	689	7	adopted	adopt	VERB
ftr-334	689	8	the	the	DET
ftr-334	689	9	american	american	PROPN
ftr-334	689	10	mining	mining	PROPN
ftr-334	689	11	congress	congress	PROPN
ftr-334	689	12	test	test	NOUN
ftr-334	689	13	,	,	PUNCT
ftr-334	689	14	though	though	SCONJ
ftr-334	689	15	the	the	DET
ftr-334	689	16	tax	tax	NOUN
ftr-334	689	17	court	court	NOUN
ftr-334	689	18	has	have	AUX
ftr-334	689	19	only	only	ADV
ftr-334	689	20	endorsed	endorse	VERB
ftr-334	689	21	the	the	DET
ftr-334	689	22	test	test	NOUN
ftr-334	689	23	in	in	ADP
ftr-334	689	24	a	a	DET
ftr-334	689	25	single	single	ADJ
ftr-334	689	26	concurring	concurring	NOUN
ftr-334	689	27	opinion	opinion	NOUN
ftr-334	689	28	.	.	PUNCT
ftr-334	690	1	see	see	VERB
ftr-334	690	2	intermountain	intermountain	PROPN
ftr-334	690	3	ins	ins	PROPN
ftr-334	690	4	.	.	PUNCT
ftr-334	691	1	serv	serv	PROPN
ftr-334	691	2	.	.	PROPN
ftr-334	692	1	of	of	ADP
ftr-334	692	2	vail	vail	NOUN
ftr-334	692	3	,	,	PUNCT
ftr-334	692	4	llc	llc	PROPN
ftr-334	692	5	v.	v.	PROPN
ftr-334	692	6	commissioner	commissioner	PROPN
ftr-334	692	7	,	,	PUNCT
ftr-334	692	8	134	134	NUM
ftr-334	692	9	t.c	t.c	PROPN
ftr-334	692	10	.	.	PROPN
ftr-334	692	11	211	211	NUM
ftr-334	692	12	,	,	PUNCT
ftr-334	692	13	226	226	NUM
ftr-334	692	14	(	(	PUNCT
ftr-334	692	15	2010	2010	NUM
ftr-334	692	16	)	)	PUNCT
ftr-334	692	17	,	,	PUNCT
ftr-334	692	18	(	(	PUNCT
ftr-334	692	19	halpern	halpern	PROPN
ftr-334	692	20	and	and	CCONJ
ftr-334	692	21	holmes	holmes	PROPN
ftr-334	692	22	,	,	PUNCT
ftr-334	692	23	jj	jj	PROPN
ftr-334	692	24	.	.	PROPN
ftr-334	692	25	,	,	PUNCT
ftr-334	692	26	concurring	concur	VERB
ftr-334	692	27	)	)	PUNCT
ftr-334	692	28	rev	rev	VERB
ftr-334	692	29	'	'	PUNCT
ftr-334	692	30	d.	d.	PROPN
ftr-334	692	31	,	,	PUNCT
ftr-334	692	32	intermountain	intermountain	PROPN
ftr-334	692	33	ins	ins	PROPN
ftr-334	692	34	.	.	PUNCT
ftr-334	693	1	serv	serv	PROPN
ftr-334	693	2	.	.	PROPN
ftr-334	694	1	of	of	ADP
ftr-334	694	2	vail	vail	PROPN
ftr-334	694	3	v.	v.	PROPN
ftr-334	694	4	commissioner	commissioner	PROPN
ftr-334	694	5	,	,	PUNCT
ftr-334	694	6	650	650	NUM
ftr-334	694	7	f.3d	f.3d	NUM
ftr-334	694	8	691	691	NUM
ftr-334	694	9	(	(	PUNCT
ftr-334	694	10	d.c	d.c	PROPN
ftr-334	694	11	.	.	PROPN
ftr-334	694	12	cir	cir	PROPN
ftr-334	694	13	.	.	PROPN
ftr-334	694	14	2011	2011	NUM
ftr-334	694	15	)	)	PUNCT
ftr-334	694	16	.	.	PUNCT
ftr-334	695	1	110	110	NUM
ftr-334	695	2	.	.	PUNCT
ftr-334	695	3	section	section	NOUN
ftr-334	695	4	553	553	NUM
ftr-334	695	5	also	also	ADV
ftr-334	695	6	exempts	exempt	VERB
ftr-334	695	7	from	from	ADP
ftr-334	695	8	the	the	DET
ftr-334	695	9	notice	notice	NOUN
ftr-334	695	10	-	-	PUNCT
ftr-334	695	11	and	and	CCONJ
ftr-334	695	12	-	-	PUNCT
ftr-334	695	13	comment	comment	NOUN
ftr-334	695	14	process	process	NOUN
ftr-334	695	15	rules	rule	NOUN
ftr-334	695	16	involving	involve	VERB
ftr-334	695	17	military	military	ADJ
ftr-334	695	18	and	and	CCONJ
ftr-334	695	19	foreign	foreign	ADJ
ftr-334	695	20	affairs	affair	NOUN
ftr-334	695	21	and	and	CCONJ
ftr-334	695	22	"	"	PUNCT
ftr-334	695	23	matter[s	matter[s	X
ftr-334	695	24	]	]	PUNCT
ftr-334	695	25	relating	relate	VERB
ftr-334	695	26	to	to	ADP
ftr-334	695	27	agency	agency	NOUN
ftr-334	695	28	management	management	NOUN
ftr-334	695	29	or	or	CCONJ
ftr-334	695	30	personnel	personnel	NOUN
ftr-334	695	31	or	or	CCONJ
ftr-334	695	32	to	to	ADP
ftr-334	695	33	public	public	ADJ
ftr-334	695	34	property	property	NOUN
ftr-334	695	35	,	,	PUNCT
ftr-334	695	36	loans	loan	NOUN
ftr-334	695	37	,	,	PUNCT
ftr-334	695	38	grants	grant	NOUN
ftr-334	695	39	,	,	PUNCT
ftr-334	695	40	benefits	benefit	NOUN
ftr-334	695	41	,	,	PUNCT
ftr-334	695	42	or	or	CCONJ
ftr-334	695	43	contracts	contract	NOUN
ftr-334	695	44	.	.	PUNCT
ftr-334	695	45	"	"	PUNCT
ftr-334	696	1	5	5	NUM
ftr-334	696	2	u.s.c	u.s.c	ADJ
ftr-334	696	3	.	.	PUNCT
ftr-334	697	1	§	§	PROPN
ftr-334	697	2	553(a)(1)-(2	553(a)(1)-(2	NUM
ftr-334	697	3	)	)	PUNCT
ftr-334	697	4	.	.	PUNCT
ftr-334	698	1	2012	2012	NUM
ftr-334	698	2	]	]	PUNCT
ftr-334	698	3	545	545	NUM
ftr-334	698	4	florida	florida	PROPN
ftr-334	698	5	tax	tax	NOUN
ftr-334	698	6	review	review	NOUN
ftr-334	698	7	through	through	ADP
ftr-334	698	8	notice	notice	NOUN
ftr-334	698	9	and	and	CCONJ
ftr-334	698	10	comment	comment	NOUN
ftr-334	698	11	.	.	PUNCT
ftr-334	699	1	"	"	PUNCT
ftr-334	699	2	'	'	PUNCT
ftr-334	699	3	federal	federal	ADJ
ftr-334	699	4	agencies	agency	NOUN
ftr-334	699	5	publish	publish	VERB
ftr-334	699	6	guidance	guidance	NOUN
ftr-334	699	7	that	that	SCONJ
ftr-334	699	8	"	"	PUNCT
ftr-334	699	9	set	set	VERB
ftr-334	699	10	forth	forth	ADP
ftr-334	699	11	a	a	DET
ftr-334	699	12	policy	policy	NOUN
ftr-334	699	13	on	on	ADP
ftr-334	699	14	statutory	statutory	ADJ
ftr-334	699	15	,	,	PUNCT
ftr-334	699	16	regulatory	regulatory	ADJ
ftr-334	699	17	,	,	PUNCT
ftr-334	699	18	or	or	CCONJ
ftr-334	699	19	technical	technical	ADJ
ftr-334	699	20	issue[s	issue[s	PROPN
ftr-334	699	21	]	]	PUNCT
ftr-334	699	22	or	or	CCONJ
ftr-334	699	23	an	an	DET
ftr-334	699	24	interpretation	interpretation	NOUN
ftr-334	699	25	of	of	ADP
ftr-334	699	26	a	a	DET
ftr-334	699	27	statutory	statutory	ADJ
ftr-334	699	28	or	or	CCONJ
ftr-334	699	29	regulatory	regulatory	ADJ
ftr-334	699	30	issue	issue	NOUN
ftr-334	699	31	.	.	PUNCT
ftr-334	699	32	"	"	PUNCT
ftr-334	700	1	1	1	NUM
ftr-334	700	2	l2	l2	NOUN
ftr-334	700	3	in	in	ADP
ftr-334	700	4	other	other	ADJ
ftr-334	700	5	words	word	NOUN
ftr-334	700	6	,	,	PUNCT
ftr-334	700	7	nonlegislative	nonlegislative	ADJ
ftr-334	700	8	rules	rule	NOUN
ftr-334	700	9	are	be	AUX
ftr-334	700	10	usually	usually	ADV
ftr-334	700	11	not	not	PART
ftr-334	700	12	binding	bind	VERB
ftr-334	700	13	on	on	ADP
ftr-334	700	14	the	the	DET
ftr-334	700	15	public	public	NOUN
ftr-334	700	16	but	but	CCONJ
ftr-334	700	17	they	they	PRON
ftr-334	700	18	are	be	AUX
ftr-334	700	19	usually	usually	ADV
ftr-334	700	20	binding	bind	VERB
ftr-334	700	21	on	on	ADP
ftr-334	700	22	the	the	DET
ftr-334	700	23	promulgating	promulgating	ADJ
ftr-334	700	24	agency	agency	NOUN
ftr-334	700	25	.	.	PUNCT
ftr-334	700	26	"	"	PUNCT
ftr-334	701	1	3	3	NUM
ftr-334	701	2	they	they	PRON
ftr-334	701	3	come	come	VERB
ftr-334	701	4	in	in	ADP
ftr-334	701	5	a	a	DET
ftr-334	701	6	variety	variety	NOUN
ftr-334	701	7	of	of	ADP
ftr-334	701	8	names	name	NOUN
ftr-334	701	9	and	and	CCONJ
ftr-334	701	10	forms	form	NOUN
ftr-334	701	11	(	(	PUNCT
ftr-334	701	12	manuals	manual	NOUN
ftr-334	701	13	,	,	PUNCT
ftr-334	701	14	circulars	circular	NOUN
ftr-334	701	15	,	,	PUNCT
ftr-334	701	16	bulletins	bulletin	NOUN
ftr-334	701	17	,	,	PUNCT
ftr-334	701	18	etc	etc	X
ftr-334	701	19	.	.	X
ftr-334	701	20	)	)	PUNCT
ftr-334	701	21	and	and	CCONJ
ftr-334	701	22	even	even	ADV
ftr-334	701	23	in	in	ADP
ftr-334	701	24	innovative	innovative	ADJ
ftr-334	701	25	formats	format	NOUN
ftr-334	701	26	,	,	PUNCT
ftr-334	701	27	such	such	ADJ
ftr-334	701	28	as	as	ADP
ftr-334	701	29	video	video	NOUN
ftr-334	701	30	,	,	PUNCT
ftr-334	701	31	audio	audio	NOUN
ftr-334	701	32	or	or	CCONJ
ftr-334	701	33	web	web	NOUN
ftr-334	701	34	-	-	PUNCT
ftr-334	701	35	based	base	VERB
ftr-334	701	36	software	software	NOUN
ftr-334	701	37	.	.	PUNCT
ftr-334	702	1	"14	"14	ADJ
ftr-334	702	2	111	111	NUM
ftr-334	702	3	.	.	PUNCT
ftr-334	703	1	see	see	VERB
ftr-334	703	2	sean	sean	PROPN
ftr-334	703	3	croston	croston	PROPN
ftr-334	703	4	,	,	PUNCT
ftr-334	703	5	the	the	DET
ftr-334	703	6	petition	petition	NOUN
ftr-334	703	7	is	be	AUX
ftr-334	703	8	mightier	mighty	ADJ
ftr-334	703	9	than	than	ADP
ftr-334	703	10	the	the	DET
ftr-334	703	11	sword	sword	NOUN
ftr-334	703	12	:	:	PUNCT
ftr-334	703	13	rediscovering	rediscover	VERB
ftr-334	703	14	an	an	DET
ftr-334	703	15	old	old	ADJ
ftr-334	703	16	weapon	weapon	NOUN
ftr-334	703	17	in	in	ADP
ftr-334	703	18	the	the	DET
ftr-334	703	19	battles	battle	NOUN
ftr-334	703	20	over	over	ADP
ftr-334	703	21	"	"	PUNCT
ftr-334	703	22	regulation	regulation	NOUN
ftr-334	703	23	through	through	ADP
ftr-334	703	24	guidelines	guideline	NOUN
ftr-334	703	25	,	,	PUNCT
ftr-334	703	26	"	"	PUNCT
ftr-334	703	27	63	63	NUM
ftr-334	703	28	admin	admin	NOUN
ftr-334	703	29	.	.	PUNCT
ftr-334	704	1	l.	l.	PROPN
ftr-334	704	2	rev	rev	PROPN
ftr-334	704	3	.	.	PROPN
ftr-334	704	4	381	381	NUM
ftr-334	704	5	,	,	PUNCT
ftr-334	704	6	384	384	NUM
ftr-334	704	7	(	(	PUNCT
ftr-334	704	8	2011	2011	NUM
ftr-334	704	9	)	)	PUNCT
ftr-334	705	1	[	[	X
ftr-334	705	2	hereinafter	hereinafter	NOUN
ftr-334	705	3	croston	croston	NOUN
ftr-334	705	4	,	,	PUNCT
ftr-334	705	5	petition	petition	NOUN
ftr-334	705	6	]	]	PUNCT
ftr-334	705	7	(	(	PUNCT
ftr-334	705	8	describing	describe	VERB
ftr-334	705	9	the	the	DET
ftr-334	705	10	volume	volume	NOUN
ftr-334	705	11	of	of	ADP
ftr-334	705	12	guidance	guidance	NOUN
ftr-334	705	13	versus	versus	ADP
ftr-334	705	14	legislative	legislative	ADJ
ftr-334	705	15	rules	rule	NOUN
ftr-334	705	16	)	)	PUNCT
ftr-334	705	17	.	.	PUNCT
ftr-334	705	18	see	see	VERB
ftr-334	705	19	also	also	ADV
ftr-334	705	20	connor	connor	PROPN
ftr-334	705	21	n.	n.	PROPN
ftr-334	705	22	raso	raso	NOUN
ftr-334	705	23	,	,	PUNCT
ftr-334	705	24	strategic	strategic	ADJ
ftr-334	705	25	or	or	CCONJ
ftr-334	705	26	sincere	sincere	ADJ
ftr-334	705	27	?	?	PUNCT
ftr-334	706	1	analyzing	analyze	VERB
ftr-334	706	2	agency	agency	NOUN
ftr-334	706	3	use	use	NOUN
ftr-334	706	4	of	of	ADP
ftr-334	706	5	guidance	guidance	NOUN
ftr-334	706	6	documents	document	NOUN
ftr-334	706	7	,	,	PUNCT
ftr-334	706	8	119	119	NUM
ftr-334	706	9	yale	yale	PROPN
ftr-334	706	10	l.j	l.j	PROPN
ftr-334	706	11	.	.	PROPN
ftr-334	706	12	782	782	NUM
ftr-334	706	13	,	,	PUNCT
ftr-334	706	14	787	787	NUM
ftr-334	706	15	(	(	PUNCT
ftr-334	706	16	2010	2010	NUM
ftr-334	706	17	)	)	PUNCT
ftr-334	706	18	(	(	PUNCT
ftr-334	706	19	suggesting	suggest	VERB
ftr-334	706	20	that	that	SCONJ
ftr-334	706	21	while	while	SCONJ
ftr-334	706	22	guidance	guidance	NOUN
ftr-334	706	23	documents	document	NOUN
ftr-334	706	24	overwhelmingly	overwhelmingly	ADV
ftr-334	706	25	out	out	ADP
ftr-334	706	26	number	number	NOUN
ftr-334	706	27	legislative	legislative	ADJ
ftr-334	706	28	rule	rule	NOUN
ftr-334	706	29	,	,	PUNCT
ftr-334	706	30	agencies	agency	NOUN
ftr-334	706	31	have	have	AUX
ftr-334	706	32	not	not	PART
ftr-334	706	33	abused	abuse	VERB
ftr-334	706	34	their	their	PRON
ftr-334	706	35	power	power	NOUN
ftr-334	706	36	to	to	PART
ftr-334	706	37	issue	issue	VERB
ftr-334	706	38	it	it	PRON
ftr-334	706	39	)	)	PUNCT
ftr-334	706	40	;	;	PUNCT
ftr-334	706	41	peter	peter	PROPN
ftr-334	706	42	l.	l.	PROPN
ftr-334	706	43	strauss	strauss	PROPN
ftr-334	706	44	,	,	PUNCT
ftr-334	706	45	publication	publication	NOUN
ftr-334	706	46	rules	rule	NOUN
ftr-334	706	47	in	in	ADP
ftr-334	706	48	the	the	DET
ftr-334	706	49	rulemaking	rulemaking	NOUN
ftr-334	706	50	spectrum	spectrum	NOUN
ftr-334	706	51	:	:	PUNCT
ftr-334	706	52	assuring	assure	VERB
ftr-334	706	53	proper	proper	ADJ
ftr-334	706	54	respect	respect	NOUN
ftr-334	706	55	for	for	ADP
ftr-334	706	56	an	an	DET
ftr-334	706	57	essential	essential	ADJ
ftr-334	706	58	element	element	NOUN
ftr-334	706	59	,	,	PUNCT
ftr-334	706	60	53	53	NUM
ftr-334	706	61	admin	admin	ADJ
ftr-334	706	62	.	.	PUNCT
ftr-334	707	1	l.	l.	PROPN
ftr-334	707	2	rev	rev	AUX
ftr-334	707	3	.	.	PROPN
ftr-334	707	4	803	803	NUM
ftr-334	707	5	,	,	PUNCT
ftr-334	707	6	805	805	NUM
ftr-334	707	7	(	(	PUNCT
ftr-334	707	8	2001	2001	NUM
ftr-334	707	9	)	)	PUNCT
ftr-334	707	10	(	(	PUNCT
ftr-334	707	11	stating	state	VERB
ftr-334	707	12	that	that	SCONJ
ftr-334	707	13	"	"	PUNCT
ftr-334	707	14	publication	publication	NOUN
ftr-334	707	15	rules	rule	NOUN
ftr-334	707	16	"	"	PUNCT
ftr-334	707	17	greatly	greatly	ADV
ftr-334	707	18	outnumber	outnumber	VERB
ftr-334	707	19	those	those	PRON
ftr-334	707	20	that	that	PRON
ftr-334	707	21	pass	pass	VERB
ftr-334	707	22	through	through	ADP
ftr-334	707	23	notice	notice	NOUN
ftr-334	707	24	and	and	CCONJ
ftr-334	707	25	comment	comment	NOUN
ftr-334	707	26	)	)	PUNCT
ftr-334	707	27	;	;	PUNCT
ftr-334	707	28	m.	m.	PROPN
ftr-334	707	29	elizabeth	elizabeth	PROPN
ftr-334	707	30	magill	magill	PROPN
ftr-334	707	31	,	,	PUNCT
ftr-334	707	32	agency	agency	NOUN
ftr-334	707	33	choice	choice	NOUN
ftr-334	707	34	of	of	ADP
ftr-334	707	35	policymaking	policymake	VERB
ftr-334	707	36	form	form	NOUN
ftr-334	707	37	,	,	PUNCT
ftr-334	707	38	71	71	NUM
ftr-334	707	39	u.	u.	NOUN
ftr-334	707	40	chi	chi	PROPN
ftr-334	707	41	.	.	PUNCT
ftr-334	708	1	l.	l.	PROPN
ftr-334	708	2	rev	rev	PROPN
ftr-334	708	3	.	.	PROPN
ftr-334	708	4	1383	1383	NUM
ftr-334	708	5	,	,	PUNCT
ftr-334	708	6	1411	1411	NUM
ftr-334	708	7	(	(	PUNCT
ftr-334	708	8	2004	2004	NUM
ftr-334	708	9	)	)	PUNCT
ftr-334	708	10	(	(	PUNCT
ftr-334	708	11	pointing	point	VERB
ftr-334	708	12	to	to	ADP
ftr-334	708	13	an	an	DET
ftr-334	708	14	increased	increase	VERB
ftr-334	708	15	use	use	NOUN
ftr-334	708	16	of	of	ADP
ftr-334	708	17	informal	informal	ADJ
ftr-334	708	18	guidance	guidance	NOUN
ftr-334	708	19	documents	document	NOUN
ftr-334	708	20	over	over	ADP
ftr-334	708	21	time	time	NOUN
ftr-334	708	22	)	)	PUNCT
ftr-334	708	23	.	.	PUNCT
ftr-334	709	1	112	112	NUM
ftr-334	709	2	.	.	PUNCT
ftr-334	709	3	omb	omb	NOUN
ftr-334	709	4	,	,	PUNCT
ftr-334	709	5	final	final	ADJ
ftr-334	709	6	bulletin	bulletin	NOUN
ftr-334	709	7	for	for	ADP
ftr-334	709	8	agency	agency	NOUN
ftr-334	709	9	good	good	ADJ
ftr-334	709	10	guidance	guidance	NOUN
ftr-334	709	11	practices	practice	NOUN
ftr-334	709	12	,	,	PUNCT
ftr-334	709	13	72	72	NUM
ftr-334	709	14	fed	feed	VERB
ftr-334	709	15	.	.	PUNCT
ftr-334	710	1	reg	reg	PROPN
ftr-334	710	2	.	.	PUNCT
ftr-334	711	1	3432	3432	NUM
ftr-334	711	2	,	,	PUNCT
ftr-334	711	3	3434	3434	NUM
ftr-334	711	4	(	(	PUNCT
ftr-334	711	5	jan	jan	PROPN
ftr-334	711	6	.	.	PROPN
ftr-334	711	7	25	25	NUM
ftr-334	711	8	,	,	PUNCT
ftr-334	711	9	2007	2007	NUM
ftr-334	711	10	)	)	PUNCT
ftr-334	712	1	[	[	X
ftr-334	712	2	hereinafter	hereinafter	NOUN
ftr-334	712	3	omb	omb	NOUN
ftr-334	712	4	,	,	PUNCT
ftr-334	712	5	final	final	ADJ
ftr-334	712	6	bulletin	bulletin	NOUN
ftr-334	712	7	]	]	PUNCT
ftr-334	712	8	.	.	PUNCT
ftr-334	713	1	the	the	DET
ftr-334	713	2	omb	omb	NOUN
ftr-334	713	3	definition	definition	NOUN
ftr-334	713	4	is	be	AUX
ftr-334	713	5	very	very	ADV
ftr-334	713	6	similar	similar	ADJ
ftr-334	713	7	to	to	ADP
ftr-334	713	8	the	the	DET
ftr-334	713	9	apa	apa	PROPN
ftr-334	713	10	definition	definition	NOUN
ftr-334	713	11	of	of	ADP
ftr-334	713	12	a	a	DET
ftr-334	713	13	rule	rule	NOUN
ftr-334	713	14	,	,	PUNCT
ftr-334	713	15	"	"	PUNCT
ftr-334	713	16	mean[ing	mean[e	VERB
ftr-334	713	17	]	]	PUNCT
ftr-334	713	18	the	the	DET
ftr-334	713	19	whole	whole	NOUN
ftr-334	713	20	of	of	ADP
ftr-334	713	21	part	part	NOUN
ftr-334	713	22	of	of	ADP
ftr-334	713	23	an	an	DET
ftr-334	713	24	agency	agency	NOUN
ftr-334	713	25	statement	statement	NOUN
ftr-334	713	26	of	of	ADP
ftr-334	713	27	general	general	ADJ
ftr-334	713	28	or	or	CCONJ
ftr-334	713	29	particular	particular	ADJ
ftr-334	713	30	applicable	applicable	ADJ
ftr-334	713	31	.	.	PUNCT
ftr-334	713	32	.	.	PUNCT
ftr-334	713	33	.	.	PUNCT
ftr-334	714	1	designed	design	VERB
ftr-334	714	2	to	to	PART
ftr-334	714	3	implement	implement	VERB
ftr-334	714	4	,	,	PUNCT
ftr-334	714	5	interpret	interpret	VERB
ftr-334	714	6	,	,	PUNCT
ftr-334	714	7	or	or	CCONJ
ftr-334	714	8	prescribe	prescribe	VERB
ftr-334	714	9	law	law	NOUN
ftr-334	714	10	or	or	CCONJ
ftr-334	714	11	policy	policy	NOUN
ftr-334	714	12	.	.	PUNCT
ftr-334	714	13	.	.	PUNCT
ftr-334	715	1	.	.	PUNCT
ftr-334	716	1	of	of	ADP
ftr-334	716	2	an	an	DET
ftr-334	716	3	agency	agency	NOUN
ftr-334	716	4	.	.	PUNCT
ftr-334	716	5	.	.	PUNCT
ftr-334	716	6	.	.	PUNCT
ftr-334	717	1	5	5	NUM
ftr-334	717	2	u.s.c	u.s.c	ADJ
ftr-334	717	3	.	.	PUNCT
ftr-334	718	1	§	§	PROPN
ftr-334	718	2	551(4	551(4	NUM
ftr-334	718	3	)	)	PUNCT
ftr-334	718	4	.	.	PUNCT
ftr-334	719	1	for	for	ADP
ftr-334	719	2	a	a	DET
ftr-334	719	3	discussion	discussion	NOUN
ftr-334	719	4	of	of	ADP
ftr-334	719	5	the	the	DET
ftr-334	719	6	growing	grow	VERB
ftr-334	719	7	use	use	NOUN
ftr-334	719	8	of	of	ADP
ftr-334	719	9	guidance	guidance	NOUN
ftr-334	719	10	outside	outside	ADJ
ftr-334	719	11	notice	notice	NOUN
ftr-334	719	12	and	and	CCONJ
ftr-334	719	13	comments	comment	NOUN
ftr-334	719	14	,	,	PUNCT
ftr-334	719	15	see	see	VERB
ftr-334	719	16	croston	croston	NOUN
ftr-334	719	17	,	,	PUNCT
ftr-334	719	18	petition	petition	NOUN
ftr-334	719	19	supra	supra	PROPN
ftr-334	719	20	note	note	PROPN
ftr-334	719	21	111	111	NUM
ftr-334	719	22	,	,	PUNCT
ftr-334	719	23	at	at	ADP
ftr-334	719	24	388	388	NUM
ftr-334	719	25	(	(	PUNCT
ftr-334	719	26	arguing	argue	VERB
ftr-334	719	27	that	that	SCONJ
ftr-334	719	28	interested	interested	ADJ
ftr-334	719	29	persons	person	NOUN
ftr-334	719	30	should	should	AUX
ftr-334	719	31	seek	seek	VERB
ftr-334	719	32	the	the	DET
ftr-334	719	33	right	right	NOUN
ftr-334	719	34	to	to	PART
ftr-334	719	35	petition	petition	VERB
ftr-334	719	36	federal	federal	ADJ
ftr-334	719	37	agencies	agency	NOUN
ftr-334	719	38	for	for	ADP
ftr-334	719	39	all	all	DET
ftr-334	719	40	forms	form	NOUN
ftr-334	719	41	of	of	ADP
ftr-334	719	42	guidance	guidance	NOUN
ftr-334	719	43	)	)	PUNCT
ftr-334	719	44	.	.	PUNCT
ftr-334	720	1	113	113	NUM
ftr-334	720	2	.	.	PUNCT
ftr-334	721	1	see	see	VERB
ftr-334	721	2	batterton	batterton	PROPN
ftr-334	721	3	v.	v.	ADP
ftr-334	721	4	marshall	marshall	PROPN
ftr-334	721	5	,	,	PUNCT
ftr-334	721	6	648	648	NUM
ftr-334	721	7	f.2d	f.2d	ADP
ftr-334	721	8	694	694	NUM
ftr-334	721	9	,	,	PUNCT
ftr-334	721	10	701	701	NUM
ftr-334	721	11	-	-	SYM
ftr-334	721	12	02	02	NUM
ftr-334	721	13	(	(	PUNCT
ftr-334	721	14	d.c	d.c	PROPN
ftr-334	721	15	.	.	PROPN
ftr-334	721	16	cir	cir	PROPN
ftr-334	721	17	.	.	PUNCT
ftr-334	721	18	1980	1980	NUM
ftr-334	721	19	)	)	PUNCT
ftr-334	721	20	.	.	PUNCT
ftr-334	722	1	114	114	NUM
ftr-334	722	2	.	.	PUNCT
ftr-334	722	3	omb	omb	NOUN
ftr-334	722	4	,	,	PUNCT
ftr-334	722	5	final	final	ADJ
ftr-334	722	6	bulletin	bulletin	NOUN
ftr-334	722	7	supra	supra	PROPN
ftr-334	722	8	note	note	NOUN
ftr-334	722	9	112	112	NUM
ftr-334	722	10	,	,	PUNCT
ftr-334	722	11	at	at	ADP
ftr-334	722	12	3434	3434	NUM
ftr-334	722	13	.	.	PUNCT
ftr-334	723	1	as	as	SCONJ
ftr-334	723	2	sean	sean	PROPN
ftr-334	723	3	croston	croston	NOUN
ftr-334	723	4	and	and	CCONJ
ftr-334	723	5	others	other	NOUN
ftr-334	723	6	have	have	AUX
ftr-334	723	7	described	describe	VERB
ftr-334	723	8	,	,	PUNCT
ftr-334	723	9	informal	informal	ADJ
ftr-334	723	10	guidance	guidance	NOUN
ftr-334	723	11	can	can	AUX
ftr-334	723	12	amount	amount	VERB
ftr-334	723	13	to	to	ADP
ftr-334	723	14	essentially	essentially	ADV
ftr-334	723	15	free	free	VERB
ftr-334	723	16	legal	legal	ADJ
ftr-334	723	17	advice	advice	NOUN
ftr-334	723	18	for	for	ADP
ftr-334	723	19	regulated	regulated	ADJ
ftr-334	723	20	parties	party	NOUN
ftr-334	723	21	who	who	PRON
ftr-334	723	22	may	may	AUX
ftr-334	723	23	be	be	AUX
ftr-334	723	24	confronting	confront	VERB
ftr-334	723	25	a	a	DET
ftr-334	723	26	host	host	NOUN
ftr-334	723	27	of	of	ADP
ftr-334	723	28	technical	technical	ADJ
ftr-334	723	29	and	and	CCONJ
ftr-334	723	30	complex	complex	ADJ
ftr-334	723	31	statutory	statutory	ADJ
ftr-334	723	32	rules	rule	NOUN
ftr-334	723	33	.	.	PUNCT
ftr-334	724	1	see	see	VERB
ftr-334	724	2	croston	croston	PROPN
ftr-334	724	3	,	,	PUNCT
ftr-334	724	4	petition	petition	NOUN
ftr-334	724	5	,	,	PUNCT
ftr-334	724	6	supra	supra	PROPN
ftr-334	724	7	note	note	NOUN
ftr-334	724	8	111	111	NUM
ftr-334	724	9	,	,	PUNCT
ftr-334	724	10	at	at	ADP
ftr-334	724	11	382	382	NUM
ftr-334	724	12	-	-	SYM
ftr-334	724	13	83	83	NUM
ftr-334	724	14	(	(	PUNCT
ftr-334	724	15	asserting	assert	VERB
ftr-334	724	16	that	that	SCONJ
ftr-334	724	17	one	one	NUM
ftr-334	724	18	reason	reason	NOUN
ftr-334	724	19	for	for	ADP
ftr-334	724	20	increased	increased	ADJ
ftr-334	724	21	use	use	NOUN
ftr-334	724	22	of	of	ADP
ftr-334	724	23	informal	informal	ADJ
ftr-334	724	24	guidance	guidance	NOUN
ftr-334	724	25	is	be	AUX
ftr-334	724	26	to	to	PART
ftr-334	724	27	help	help	VERB
ftr-334	724	28	those	those	DET
ftr-334	724	29	regulated	regulate	VERB
ftr-334	724	30	comply	comply	ADV
ftr-334	724	31	with	with	ADP
ftr-334	724	32	regulations	regulation	NOUN
ftr-334	724	33	)	)	PUNCT
ftr-334	724	34	.	.	PUNCT
ftr-334	725	1	from	from	ADP
ftr-334	725	2	an	an	DET
ftr-334	725	3	agency	agency	NOUN
ftr-334	725	4	's	's	PART
ftr-334	725	5	perspective	perspective	NOUN
ftr-334	725	6	,	,	PUNCT
ftr-334	725	7	non	non	ADJ
ftr-334	725	8	-	-	ADJ
ftr-334	725	9	legislative	legislative	ADJ
ftr-334	725	10	guidance	guidance	NOUN
ftr-334	725	11	allows	allow	VERB
ftr-334	725	12	the	the	DET
ftr-334	725	13	agency	agency	NOUN
ftr-334	725	14	to	to	PART
ftr-334	725	15	reduce	reduce	VERB
ftr-334	725	16	administrative	administrative	ADJ
ftr-334	725	17	burden	burden	NOUN
ftr-334	725	18	as	as	SCONJ
ftr-334	725	19	contrasted	contrast	VERB
ftr-334	725	20	with	with	ADP
ftr-334	725	21	individual	individual	ADJ
ftr-334	725	22	requests	request	NOUN
ftr-334	725	23	for	for	ADP
ftr-334	725	24	explanation	explanation	NOUN
ftr-334	725	25	and	and	CCONJ
ftr-334	725	26	application	application	NOUN
ftr-334	725	27	to	to	ADP
ftr-334	725	28	specific	specific	ADJ
ftr-334	725	29	circumstances	circumstance	NOUN
ftr-334	725	30	.	.	PUNCT
ftr-334	726	1	see	see	VERB
ftr-334	726	2	i	i	PRON
ftr-334	726	3	d.	d.	PROPN
ftr-334	726	4	at	at	ADP
ftr-334	726	5	382	382	NUM
ftr-334	726	6	-	-	SYM
ftr-334	726	7	83	83	NUM
ftr-334	726	8	(	(	PUNCT
ftr-334	726	9	reasoning	reason	VERB
ftr-334	726	10	that	that	SCONJ
ftr-334	726	11	informal	informal	ADJ
ftr-334	726	12	guidance	guidance	NOUN
ftr-334	726	13	upfront	upfront	NOUN
ftr-334	726	14	decreases	decrease	VERB
ftr-334	726	15	the	the	DET
ftr-334	726	16	burden	burden	NOUN
ftr-334	726	17	of	of	ADP
ftr-334	726	18	responding	respond	VERB
ftr-334	726	19	to	to	ADP
ftr-334	726	20	shareholder	shareholder	NOUN
ftr-334	726	21	requests	request	NOUN
ftr-334	726	22	for	for	ADP
ftr-334	726	23	interpretation	interpretation	NOUN
ftr-334	726	24	after	after	ADP
ftr-334	726	25	the	the	DET
ftr-334	726	26	fact	fact	NOUN
ftr-334	726	27	)	)	PUNCT
ftr-334	726	28	.	.	PUNCT
ftr-334	727	1	in	in	ADP
ftr-334	727	2	addition	addition	NOUN
ftr-334	727	3	,	,	PUNCT
ftr-334	727	4	informal	informal	ADJ
ftr-334	727	5	guidance	guidance	NOUN
ftr-334	727	6	allows	allow	VERB
ftr-334	727	7	agencies	agency	NOUN
ftr-334	727	8	to	to	PART
ftr-334	727	9	avoid	avoid	VERB
ftr-334	727	10	notice	notice	NOUN
ftr-334	727	11	and	and	CCONJ
ftr-334	727	12	comment	comment	NOUN
ftr-334	727	13	requirements	requirement	NOUN
ftr-334	727	14	under	under	ADP
ftr-334	727	15	the	the	DET
ftr-334	727	16	apa	apa	PROPN
ftr-334	727	17	,	,	PUNCT
ftr-334	727	18	thus	thus	ADV
ftr-334	727	19	allowing	allow	VERB
ftr-334	727	20	agencies	agency	NOUN
ftr-334	727	21	to	to	PART
ftr-334	727	22	issue	issue	VERB
ftr-334	727	23	guidance	guidance	NOUN
ftr-334	727	24	more	more	ADV
ftr-334	727	25	quickly	quickly	ADV
ftr-334	727	26	than	than	ADP
ftr-334	727	27	legislative	legislative	ADJ
ftr-334	727	28	rules	rule	NOUN
ftr-334	727	29	and	and	CCONJ
ftr-334	727	30	reducing	reduce	VERB
ftr-334	727	31	the	the	DET
ftr-334	727	32	time	time	NOUN
ftr-334	727	33	that	that	PRON
ftr-334	727	34	regulated	regulated	ADJ
ftr-334	727	35	parties	party	NOUN
ftr-334	727	36	and	and	CCONJ
ftr-334	727	37	staff	staff	NOUN
ftr-334	727	38	are	be	AUX
ftr-334	727	39	uncertain	uncertain	ADJ
ftr-334	727	40	about	about	ADP
ftr-334	727	41	how	how	SCONJ
ftr-334	727	42	to	to	PART
ftr-334	727	43	apply	apply	VERB
ftr-334	727	44	the	the	DET
ftr-334	727	45	law	law	NOUN
ftr-334	727	46	to	to	ADP
ftr-334	727	47	individual	individual	ADJ
ftr-334	727	48	circumstances	circumstance	NOUN
ftr-334	727	49	.	.	PUNCT
ftr-334	728	1	546	546	NUM
ftr-334	728	2	[	[	NOUN
ftr-334	728	3	vol	vol	NOUN
ftr-334	728	4	.	.	PUNCT
ftr-334	729	1	12:7	12:7	NUM
ftr-334	729	2	paradigm	paradigm	NOUN
ftr-334	729	3	for	for	ADP
ftr-334	729	4	irs	irs	PROPN
ftr-334	729	5	guidance	guidance	NOUN
ftr-334	729	6	c.	c.	NOUN
ftr-334	729	7	irs	irs	PROPN
ftr-334	729	8	rulemaking	rulemaking	NOUN
ftr-334	729	9	and	and	CCONJ
ftr-334	729	10	guidance	guidance	NOUN
ftr-334	729	11	:	:	PUNCT
ftr-334	729	12	the	the	DET
ftr-334	729	13	tax	tax	NOUN
ftr-334	729	14	-	-	PUNCT
ftr-334	729	15	exceptional	exceptional	ADJ
ftr-334	729	16	approach	approach	NOUN
ftr-334	729	17	?	?	PUNCT
ftr-334	730	1	as	as	SCONJ
ftr-334	730	2	contemporary	contemporary	ADJ
ftr-334	730	3	scholarship	scholarship	NOUN
ftr-334	730	4	has	have	AUX
ftr-334	730	5	recognized	recognize	VERB
ftr-334	730	6	,	,	PUNCT
ftr-334	730	7	treasury	treasury	PROPN
ftr-334	730	8	,	,	PUNCT
ftr-334	730	9	the	the	DET
ftr-334	730	10	irs	irs	PROPN
ftr-334	730	11	,	,	PUNCT
ftr-334	730	12	and	and	CCONJ
ftr-334	730	13	the	the	DET
ftr-334	730	14	tax	tax	NOUN
ftr-334	730	15	bar	bar	NOUN
ftr-334	730	16	generally	generally	ADV
ftr-334	730	17	take	take	VERB
ftr-334	730	18	a	a	DET
ftr-334	730	19	"	"	PUNCT
ftr-334	730	20	tax	tax	NOUN
ftr-334	730	21	-	-	PUNCT
ftr-334	730	22	exceptional	exceptional	ADJ
ftr-334	730	23	"	"	PUNCT
ftr-334	730	24	approach	approach	NOUN
ftr-334	730	25	to	to	ADP
ftr-334	730	26	administrative	administrative	ADJ
ftr-334	730	27	law	law	NOUN
ftr-334	730	28	in	in	ADP
ftr-334	730	29	conducting	conduct	VERB
ftr-334	730	30	rulemaking	rulemaking	NOUN
ftr-334	730	31	activities	activity	NOUN
ftr-334	730	32	,	,	PUNCT
ftr-334	730	33	particularly	particularly	ADV
ftr-334	730	34	as	as	SCONJ
ftr-334	730	35	regards	regard	VERB
ftr-334	730	36	the	the	DET
ftr-334	730	37	legislative	legislative	ADJ
ftr-334	730	38	/	/	SYM
ftr-334	730	39	interpretive	interpretive	ADJ
ftr-334	730	40	distinction	distinction	NOUN
ftr-334	730	41	in	in	ADP
ftr-334	730	42	treasury	treasury	NOUN
ftr-334	730	43	regulations	regulation	NOUN
ftr-334	730	44	.	.	PUNCT
ftr-334	731	1	"	"	PUNCT
ftr-334	731	2	'	'	PUNCT
ftr-334	731	3	for	for	ADP
ftr-334	731	4	example	example	NOUN
ftr-334	731	5	,	,	PUNCT
ftr-334	731	6	a	a	DET
ftr-334	731	7	"	"	PUNCT
ftr-334	731	8	legislative	legislative	ADJ
ftr-334	731	9	"	"	PUNCT
ftr-334	731	10	tax	tax	NOUN
ftr-334	731	11	regulation	regulation	NOUN
ftr-334	731	12	(	(	PUNCT
ftr-334	731	13	one	one	NUM
ftr-334	731	14	requiring	require	VERB
ftr-334	731	15	compliance	compliance	NOUN
ftr-334	731	16	with	with	ADP
ftr-334	731	17	apa	apa	PROPN
ftr-334	731	18	notice	notice	PROPN
ftr-334	731	19	and	and	CCONJ
ftr-334	731	20	comment	comment	NOUN
ftr-334	731	21	procedures	procedure	NOUN
ftr-334	731	22	)	)	PUNCT
ftr-334	731	23	binds	bind	VERB
ftr-334	731	24	the	the	DET
ftr-334	731	25	public	public	NOUN
ftr-334	731	26	and	and	CCONJ
ftr-334	731	27	is	be	AUX
ftr-334	731	28	promulgated	promulgate	VERB
ftr-334	731	29	pursuant	pursuant	ADJ
ftr-334	731	30	to	to	ADP
ftr-334	731	31	a	a	DET
ftr-334	731	32	specific	specific	ADJ
ftr-334	731	33	statutory	statutory	ADJ
ftr-334	731	34	grant	grant	NOUN
ftr-334	731	35	of	of	ADP
ftr-334	731	36	authority	authority	NOUN
ftr-334	731	37	.	.	PUNCT
ftr-334	731	38	"	"	PUNCT
ftr-334	732	1	6	6	NUM
ftr-334	732	2	in	in	ADP
ftr-334	732	3	contrast	contrast	NOUN
ftr-334	732	4	,	,	PUNCT
ftr-334	732	5	an	an	DET
ftr-334	732	6	"	"	PUNCT
ftr-334	732	7	interpretive	interpretive	ADJ
ftr-334	732	8	"	"	PUNCT
ftr-334	732	9	regulation	regulation	NOUN
ftr-334	732	10	(	(	PUNCT
ftr-334	732	11	one	one	NOUN
ftr-334	732	12	not	not	PART
ftr-334	732	13	requiring	require	VERB
ftr-334	732	14	compliance	compliance	NOUN
ftr-334	732	15	with	with	ADP
ftr-334	732	16	apa	apa	PROPN
ftr-334	732	17	notice	notice	NOUN
ftr-334	732	18	and	and	CCONJ
ftr-334	732	19	comment	comment	NOUN
ftr-334	732	20	)	)	PUNCT
ftr-334	732	21	theoretically	theoretically	ADV
ftr-334	732	22	does	do	AUX
ftr-334	732	23	not	not	PART
ftr-334	732	24	bind	bind	VERB
ftr-334	732	25	the	the	DET
ftr-334	732	26	public"'7	public"'7	NOUN
ftr-334	732	27	and	and	CCONJ
ftr-334	732	28	is	be	AUX
ftr-334	732	29	promulgated	promulgate	VERB
ftr-334	732	30	pursuant	pursuant	ADJ
ftr-334	732	31	to	to	ADP
ftr-334	732	32	the	the	DET
ftr-334	732	33	general	general	ADJ
ftr-334	732	34	grant	grant	NOUN
ftr-334	732	35	of	of	ADP
ftr-334	732	36	rulemaking	rulemake	VERB
ftr-334	732	37	authority	authority	NOUN
ftr-334	732	38	under	under	ADP
ftr-334	732	39	code	code	NOUN
ftr-334	732	40	section	section	NOUN
ftr-334	732	41	7805.118	7805.118	NUM
ftr-334	732	42	the	the	DET
ftr-334	732	43	tax	tax	NOUN
ftr-334	732	44	bar	bar	NOUN
ftr-334	732	45	essentially	essentially	ADV
ftr-334	732	46	concerns	concern	VERB
ftr-334	732	47	itself	itself	PRON
ftr-334	732	48	with	with	ADP
ftr-334	732	49	where	where	SCONJ
ftr-334	732	50	the	the	DET
ftr-334	732	51	rulemaking	rulemaking	NOUN
ftr-334	732	52	power	power	NOUN
ftr-334	732	53	comes	come	VERB
ftr-334	732	54	from	from	ADP
ftr-334	732	55	and	and	CCONJ
ftr-334	732	56	avoids	avoid	VERB
ftr-334	732	57	a	a	DET
ftr-334	732	58	substantive	substantive	ADJ
ftr-334	732	59	analysis	analysis	NOUN
ftr-334	732	60	of	of	ADP
ftr-334	732	61	the	the	DET
ftr-334	732	62	regulation	regulation	NOUN
ftr-334	732	63	's	's	PART
ftr-334	732	64	effects	effect	NOUN
ftr-334	732	65	,	,	PUNCT
ftr-334	732	66	such	such	ADJ
ftr-334	732	67	as	as	ADP
ftr-334	732	68	american	american	PROPN
ftr-334	732	69	mining	mining	PROPN
ftr-334	732	70	congress	congress	PROPN
ftr-334	732	71	would	would	AUX
ftr-334	732	72	require	require	VERB
ftr-334	732	73	.	.	PUNCT
ftr-334	733	1	"l9	"l9	PROPN
ftr-334	733	2	importantly	importantly	ADV
ftr-334	733	3	,	,	PUNCT
ftr-334	733	4	while	while	SCONJ
ftr-334	733	5	the	the	DET
ftr-334	733	6	treasury	treasury	NOUN
ftr-334	733	7	acknowledges	acknowledge	VERB
ftr-334	733	8	that	that	SCONJ
ftr-334	733	9	apa	apa	PROPN
ftr-334	733	10	section	section	NOUN
ftr-334	733	11	553	553	NUM
ftr-334	733	12	notice	notice	NOUN
ftr-334	733	13	and	and	CCONJ
ftr-334	733	14	comment	comment	NOUN
ftr-334	733	15	rules	rule	NOUN
ftr-334	733	16	govern	govern	VERB
ftr-334	733	17	its	its	PRON
ftr-334	733	18	regulatory	regulatory	ADJ
ftr-334	733	19	efforts	effort	NOUN
ftr-334	733	20	,	,	PUNCT
ftr-334	733	21	it	it	PRON
ftr-334	733	22	contends	contend	VERB
ftr-334	733	23	that	that	SCONJ
ftr-334	733	24	most	most	ADJ
ftr-334	733	25	of	of	ADP
ftr-334	733	26	its	its	PRON
ftr-334	733	27	regulations	regulation	NOUN
ftr-334	733	28	are	be	AUX
ftr-334	733	29	exempt	exempt	ADJ
ftr-334	733	30	from	from	ADP
ftr-334	733	31	these	these	DET
ftr-334	733	32	procedures	procedure	NOUN
ftr-334	733	33	either	either	CCONJ
ftr-334	733	34	because	because	SCONJ
ftr-334	733	35	of	of	ADP
ftr-334	733	36	their	their	PRON
ftr-334	733	37	interpretive	interpretive	ADJ
ftr-334	733	38	nature	nature	NOUN
ftr-334	733	39	or	or	CCONJ
ftr-334	733	40	under	under	ADP
ftr-334	733	41	the	the	DET
ftr-334	733	42	good	good	ADJ
ftr-334	733	43	cause	cause	NOUN
ftr-334	733	44	exception.120	exception.120	ADJ
ftr-334	733	45	whether	whether	SCONJ
ftr-334	733	46	this	this	DET
ftr-334	733	47	assertion	assertion	NOUN
ftr-334	733	48	is	be	AUX
ftr-334	733	49	correct	correct	ADJ
ftr-334	733	50	,	,	PUNCT
ftr-334	733	51	and	and	CCONJ
ftr-334	733	52	many	many	ADJ
ftr-334	733	53	contend	contend	VERB
ftr-334	733	54	that	that	SCONJ
ftr-334	733	55	it	it	PRON
ftr-334	733	56	is	be	AUX
ftr-334	733	57	not	not	PART
ftr-334	733	58	,	,	PUNCT
ftr-334	733	59	treasury	treasury	PROPN
ftr-334	733	60	offers	offer	VERB
ftr-334	733	61	little	little	ADJ
ftr-334	733	62	or	or	CCONJ
ftr-334	733	63	no	no	PRON
ftr-334	733	64	explanation	explanation	NOUN
ftr-334	733	65	behind	behind	ADP
ftr-334	733	66	its	its	PRON
ftr-334	733	67	assertion	assertion	NOUN
ftr-334	733	68	.	.	PUNCT
ftr-334	734	1	12	12	NUM
ftr-334	734	2	nonetheless	nonetheless	ADV
ftr-334	734	3	,	,	PUNCT
ftr-334	734	4	the	the	DET
ftr-334	734	5	treasury	treasury	NOUN
ftr-334	734	6	maintains	maintain	VERB
ftr-334	734	7	that	that	SCONJ
ftr-334	734	8	it	it	PRON
ftr-334	734	9	generally	generally	ADV
ftr-334	734	10	follows	follow	VERB
ftr-334	734	11	apa	apa	PROPN
ftr-334	734	12	rulemaking	rulemaking	NOUN
ftr-334	734	13	procedure	procedure	NOUN
ftr-334	734	14	,	,	PUNCT
ftr-334	734	15	usually	usually	ADV
ftr-334	734	16	publishing	publish	VERB
ftr-334	734	17	notices	notice	NOUN
ftr-334	734	18	of	of	ADP
ftr-334	734	19	proposed	propose	VERB
ftr-334	734	20	115	115	NUM
ftr-334	734	21	.	.	PUNCT
ftr-334	735	1	see	see	VERB
ftr-334	735	2	hickman	hickman	PROPN
ftr-334	735	3	,	,	PUNCT
ftr-334	735	4	coloring	color	VERB
ftr-334	735	5	outside	outside	ADP
ftr-334	735	6	the	the	DET
ftr-334	735	7	lines	line	NOUN
ftr-334	735	8	,	,	PUNCT
ftr-334	735	9	supra	supra	PROPN
ftr-334	735	10	note	note	PROPN
ftr-334	735	11	26	26	NUM
ftr-334	735	12	,	,	PUNCT
ftr-334	735	13	at	at	ADP
ftr-334	735	14	1761	1761	NUM
ftr-334	735	15	-	-	SYM
ftr-334	735	16	62	62	NUM
ftr-334	735	17	(	(	PUNCT
ftr-334	735	18	describing	describe	VERB
ftr-334	735	19	historical	historical	ADJ
ftr-334	735	20	approach	approach	NOUN
ftr-334	735	21	of	of	ADP
ftr-334	735	22	tax	tax	NOUN
ftr-334	735	23	bar	bar	NOUN
ftr-334	735	24	and	and	CCONJ
ftr-334	735	25	treasury	treasury	NOUN
ftr-334	735	26	and	and	CCONJ
ftr-334	735	27	arguing	argue	VERB
ftr-334	735	28	such	such	ADJ
ftr-334	735	29	approach	approach	NOUN
ftr-334	735	30	no	no	ADV
ftr-334	735	31	longer	long	ADV
ftr-334	735	32	comports	comport	VERB
ftr-334	735	33	with	with	ADP
ftr-334	735	34	contemporary	contemporary	ADJ
ftr-334	735	35	standards	standard	NOUN
ftr-334	735	36	of	of	ADP
ftr-334	735	37	administrative	administrative	ADJ
ftr-334	735	38	law	law	NOUN
ftr-334	735	39	practice	practice	NOUN
ftr-334	735	40	)	)	PUNCT
ftr-334	735	41	.	.	PUNCT
ftr-334	736	1	116	116	X
ftr-334	736	2	.	.	PUNCT
ftr-334	737	1	see	see	VERB
ftr-334	737	2	michael	michael	PROPN
ftr-334	737	3	1	1	NUM
ftr-334	737	4	.	.	PUNCT
ftr-334	737	5	saltzman	saltzman	PROPN
ftr-334	737	6	,	,	PUNCT
ftr-334	737	7	irs	irs	PROPN
ftr-334	737	8	practice	practice	NOUN
ftr-334	737	9	and	and	CCONJ
ftr-334	737	10	procedure	procedure	NOUN
ftr-334	737	11	,	,	PUNCT
ftr-334	737	12	3.02[3j[a]-[b	3.02[3j[a]-[b	NUM
ftr-334	737	13	]	]	PUNCT
ftr-334	737	14	,	,	PUNCT
ftr-334	737	15	at	at	ADP
ftr-334	737	16	3	3	NUM
ftr-334	737	17	-	-	SYM
ftr-334	737	18	12	12	NUM
ftr-334	737	19	to	to	PART
ftr-334	737	20	-14	-14	PUNCT
ftr-334	737	21	(	(	PUNCT
ftr-334	737	22	rev	rev	PROPN
ftr-334	737	23	.	.	PROPN
ftr-334	737	24	ed	ed	NOUN
ftr-334	737	25	.	.	PROPN
ftr-334	737	26	2002	2002	NUM
ftr-334	737	27	)	)	PUNCT
ftr-334	738	1	[	[	X
ftr-334	738	2	hereinafter	hereinafter	NOUN
ftr-334	738	3	saltzman	saltzman	NOUN
ftr-334	738	4	,	,	PUNCT
ftr-334	738	5	irs	irs	PROPN
ftr-334	738	6	practice	practice	NOUN
ftr-334	738	7	]	]	PUNCT
ftr-334	738	8	.	.	PUNCT
ftr-334	739	1	117	117	NUM
ftr-334	739	2	.	.	PUNCT
ftr-334	739	3	failure	failure	NOUN
ftr-334	739	4	to	to	PART
ftr-334	739	5	comply	comply	VERB
ftr-334	739	6	with	with	ADP
ftr-334	739	7	an	an	DET
ftr-334	739	8	"	"	PUNCT
ftr-334	739	9	interpretive	interpretive	ADJ
ftr-334	739	10	"	"	PUNCT
ftr-334	739	11	treasury	treasury	NOUN
ftr-334	739	12	regulation	regulation	NOUN
ftr-334	739	13	,	,	PUNCT
ftr-334	739	14	however	however	ADV
ftr-334	739	15	,	,	PUNCT
ftr-334	739	16	can	can	AUX
ftr-334	739	17	result	result	VERB
ftr-334	739	18	in	in	ADP
ftr-334	739	19	the	the	DET
ftr-334	739	20	imposition	imposition	NOUN
ftr-334	739	21	of	of	ADP
ftr-334	739	22	penalties	penalty	NOUN
ftr-334	739	23	.	.	PUNCT
ftr-334	740	1	see	see	VERB
ftr-334	740	2	i.r.c	i.r.c	NOUN
ftr-334	740	3	.	.	PUNCT
ftr-334	741	1	§	§	PROPN
ftr-334	741	2	6662	6662	NUM
ftr-334	741	3	and	and	CCONJ
ftr-334	741	4	accompanying	accompany	VERB
ftr-334	741	5	regulations	regulation	NOUN
ftr-334	741	6	.	.	PUNCT
ftr-334	742	1	118	118	NUM
ftr-334	742	2	.	.	PUNCT
ftr-334	742	3	see	see	VERB
ftr-334	742	4	john	john	PROPN
ftr-334	742	5	f.	f.	PROPN
ftr-334	742	6	coverdale	coverdale	PROPN
ftr-334	742	7	,	,	PUNCT
ftr-334	742	8	court	court	NOUN
ftr-334	742	9	review	review	NOUN
ftr-334	742	10	of	of	ADP
ftr-334	742	11	tax	tax	NOUN
ftr-334	742	12	regulations	regulation	NOUN
ftr-334	742	13	and	and	CCONJ
ftr-334	742	14	rulings	ruling	NOUN
ftr-334	742	15	in	in	ADP
ftr-334	742	16	the	the	DET
ftr-334	742	17	chevron	chevron	PROPN
ftr-334	742	18	era	era	NOUN
ftr-334	742	19	,	,	PUNCT
ftr-334	742	20	64	64	NUM
ftr-334	742	21	geo	geo	PROPN
ftr-334	742	22	.	.	PROPN
ftr-334	742	23	wash	wash	PROPN
ftr-334	742	24	.	.	PUNCT
ftr-334	743	1	l.	l.	PROPN
ftr-334	743	2	rev	rev	PROPN
ftr-334	743	3	.	.	PROPN
ftr-334	743	4	35	35	NUM
ftr-334	743	5	,	,	PUNCT
ftr-334	743	6	44	44	NUM
ftr-334	743	7	(	(	PUNCT
ftr-334	743	8	1995	1995	NUM
ftr-334	743	9	)	)	PUNCT
ftr-334	743	10	.	.	PUNCT
ftr-334	744	1	119	119	X
ftr-334	744	2	.	.	PUNCT
ftr-334	745	1	see	see	VERB
ftr-334	745	2	intermountain	intermountain	PROPN
ftr-334	745	3	ins	ins	PROPN
ftr-334	745	4	.	.	PUNCT
ftr-334	746	1	serv	serv	PROPN
ftr-334	746	2	.	.	PROPN
ftr-334	747	1	of	of	ADP
ftr-334	747	2	vail	vail	NOUN
ftr-334	747	3	,	,	PUNCT
ftr-334	747	4	134	134	NUM
ftr-334	747	5	t.c	t.c	NOUN
ftr-334	747	6	.	.	PUNCT
ftr-334	748	1	at	at	ADP
ftr-334	748	2	240	240	NUM
ftr-334	748	3	-	-	SYM
ftr-334	748	4	42	42	NUM
ftr-334	748	5	(	(	PUNCT
ftr-334	748	6	halpern	halpern	PROPN
ftr-334	748	7	and	and	CCONJ
ftr-334	748	8	holmes	holmes	PROPN
ftr-334	748	9	,	,	PUNCT
ftr-334	748	10	jj	jj	PROPN
ftr-334	748	11	.	.	PROPN
ftr-334	748	12	,	,	PUNCT
ftr-334	748	13	concurring	concur	VERB
ftr-334	748	14	)	)	PUNCT
ftr-334	748	15	(	(	PUNCT
ftr-334	748	16	contrasting	contrast	VERB
ftr-334	748	17	legislative	legislative	ADJ
ftr-334	748	18	/	/	SYM
ftr-334	748	19	interpretive	interpretive	ADJ
ftr-334	748	20	distinction	distinction	NOUN
ftr-334	748	21	in	in	ADP
ftr-334	748	22	tax	tax	NOUN
ftr-334	748	23	law	law	NOUN
ftr-334	748	24	and	and	CCONJ
ftr-334	748	25	administrative	administrative	ADJ
ftr-334	748	26	law	law	NOUN
ftr-334	748	27	)	)	PUNCT
ftr-334	748	28	.	.	PUNCT
ftr-334	749	1	120	120	NUM
ftr-334	749	2	.	.	PUNCT
ftr-334	750	1	see	see	VERB
ftr-334	750	2	reg	reg	NOUN
ftr-334	750	3	.	.	PUNCT
ftr-334	751	1	§	§	PROPN
ftr-334	751	2	601.601(a)(2	601.601(a)(2	NUM
ftr-334	751	3	)	)	PUNCT
ftr-334	751	4	(	(	PUNCT
ftr-334	751	5	acknowledging	acknowledge	VERB
ftr-334	751	6	that	that	SCONJ
ftr-334	751	7	apa	apa	PROPN
ftr-334	751	8	rules	rule	NOUN
ftr-334	751	9	apply	apply	VERB
ftr-334	751	10	for	for	ADP
ftr-334	751	11	promulgation	promulgation	NOUN
ftr-334	751	12	of	of	ADP
ftr-334	751	13	regulations	regulation	NOUN
ftr-334	751	14	)	)	PUNCT
ftr-334	751	15	.	.	PUNCT
ftr-334	752	1	but	but	CCONJ
ftr-334	752	2	see	see	VERB
ftr-334	752	3	internal	internal	ADJ
ftr-334	752	4	revenue	revenue	NOUN
ftr-334	752	5	manual	manual	NOUN
ftr-334	752	6	§	§	PROPN
ftr-334	752	7	§	§	PROPN
ftr-334	752	8	32.1.3.3	32.1.3.3	NUM
ftr-334	752	9	and	and	CCONJ
ftr-334	752	10	32.1.5.4.7.5.1	32.1.5.4.7.5.1	NUM
ftr-334	752	11	(	(	PUNCT
ftr-334	752	12	asserting	assert	VERB
ftr-334	752	13	that	that	SCONJ
ftr-334	752	14	most	most	ADJ
ftr-334	752	15	treasury	treasury	NOUN
ftr-334	752	16	regulations	regulation	NOUN
ftr-334	752	17	are	be	AUX
ftr-334	752	18	interpretive	interpretive	ADJ
ftr-334	752	19	and	and	CCONJ
ftr-334	752	20	therefore	therefore	ADV
ftr-334	752	21	not	not	PART
ftr-334	752	22	subject	subject	VERB
ftr-334	752	23	to	to	ADP
ftr-334	752	24	the	the	DET
ftr-334	752	25	apa	apa	PROPN
ftr-334	752	26	provisions	provision	NOUN
ftr-334	752	27	)	)	PUNCT
ftr-334	752	28	.	.	PUNCT
ftr-334	753	1	121	121	NUM
ftr-334	753	2	.	.	PUNCT
ftr-334	754	1	see	see	VERB
ftr-334	754	2	hickman	hickman	PROPN
ftr-334	754	3	,	,	PUNCT
ftr-334	754	4	coloring	color	VERB
ftr-334	754	5	outside	outside	ADP
ftr-334	754	6	the	the	DET
ftr-334	754	7	lines	line	NOUN
ftr-334	754	8	,	,	PUNCT
ftr-334	754	9	supra	supra	PROPN
ftr-334	754	10	note	note	PROPN
ftr-334	754	11	26	26	NUM
ftr-334	754	12	,	,	PUNCT
ftr-334	754	13	at	at	ADP
ftr-334	754	14	1759	1759	NUM
ftr-334	754	15	-	-	SYM
ftr-334	754	16	89	89	NUM
ftr-334	754	17	(	(	PUNCT
ftr-334	754	18	analyzing	analyze	VERB
ftr-334	754	19	treasury	treasury	NOUN
ftr-334	754	20	's	's	PART
ftr-334	754	21	asserted	assert	VERB
ftr-334	754	22	apa	apa	PROPN
ftr-334	754	23	exceptions	exception	NOUN
ftr-334	754	24	and	and	CCONJ
ftr-334	754	25	funding	fund	VERB
ftr-334	754	26	them	they	PRON
ftr-334	754	27	lacking	lack	VERB
ftr-334	754	28	support	support	NOUN
ftr-334	754	29	)	)	PUNCT
ftr-334	754	30	.	.	PUNCT
ftr-334	755	1	2012	2012	NUM
ftr-334	755	2	]	]	PUNCT
ftr-334	755	3	547	547	NUM
ftr-334	755	4	florida	florida	PROPN
ftr-334	755	5	tax	tax	NOUN
ftr-334	755	6	review	review	NOUN
ftr-334	755	7	rulemaking	rulemake	VERB
ftr-334	755	8	(	(	PUNCT
ftr-334	755	9	"	"	PUNCT
ftr-334	755	10	nprm	nprm	NOUN
ftr-334	755	11	"	"	PUNCT
ftr-334	755	12	)	)	PUNCT
ftr-334	755	13	in	in	ADP
ftr-334	755	14	the	the	DET
ftr-334	755	15	federal	federal	ADJ
ftr-334	755	16	register	register	NOUN
ftr-334	755	17	and	and	CCONJ
ftr-334	755	18	soliciting	solicit	VERB
ftr-334	755	19	public	public	ADJ
ftr-334	755	20	comments.122	comments.122	NOUN
ftr-334	755	21	as	as	SCONJ
ftr-334	755	22	professor	professor	NOUN
ftr-334	755	23	asimow	asimow	NOUN
ftr-334	755	24	pointed	point	VERB
ftr-334	755	25	out	out	ADP
ftr-334	755	26	,	,	PUNCT
ftr-334	755	27	the	the	DET
ftr-334	755	28	two	two	NUM
ftr-334	755	29	most	most	ADV
ftr-334	755	30	important	important	ADJ
ftr-334	755	31	consequences	consequence	NOUN
ftr-334	755	32	of	of	ADP
ftr-334	755	33	the	the	DET
ftr-334	755	34	distinction	distinction	NOUN
ftr-334	755	35	relate	relate	VERB
ftr-334	755	36	to	to	ADP
ftr-334	755	37	the	the	DET
ftr-334	755	38	scope	scope	NOUN
ftr-334	755	39	of	of	ADP
ftr-334	755	40	judicial	judicial	ADJ
ftr-334	755	41	review	review	NOUN
ftr-334	755	42	and	and	CCONJ
ftr-334	755	43	to	to	ADP
ftr-334	755	44	the	the	DET
ftr-334	755	45	public	public	ADJ
ftr-334	755	46	participation	participation	NOUN
ftr-334	755	47	requirements	requirement	NOUN
ftr-334	755	48	of	of	ADP
ftr-334	755	49	the	the	DET
ftr-334	755	50	apa	apa	PROPN
ftr-334	755	51	.	.	PUNCT
ftr-334	756	1	traditionally	traditionally	ADV
ftr-334	756	2	,	,	PUNCT
ftr-334	756	3	courts	court	NOUN
ftr-334	756	4	have	have	AUX
ftr-334	756	5	given	give	VERB
ftr-334	756	6	less	less	ADJ
ftr-334	756	7	scrutiny	scrutiny	NOUN
ftr-334	756	8	,	,	PUNCT
ftr-334	756	9	or	or	CCONJ
ftr-334	756	10	greater	great	ADJ
ftr-334	756	11	deference	deference	NOUN
ftr-334	756	12	,	,	PUNCT
ftr-334	756	13	to	to	ADP
ftr-334	756	14	legislative	legislative	ADJ
ftr-334	756	15	rules	rule	NOUN
ftr-334	756	16	as	as	SCONJ
ftr-334	756	17	contrasted	contrast	VERB
ftr-334	756	18	to	to	ADP
ftr-334	756	19	interpretive	interpretive	ADJ
ftr-334	756	20	rules	rule	NOUN
ftr-334	756	21	.	.	PUNCT
ftr-334	757	1	the	the	DET
ftr-334	757	2	scope	scope	NOUN
ftr-334	757	3	of	of	ADP
ftr-334	757	4	review	review	NOUN
ftr-334	757	5	,	,	PUNCT
ftr-334	757	6	and	and	CCONJ
ftr-334	757	7	the	the	DET
ftr-334	757	8	deference	deference	NOUN
ftr-334	757	9	that	that	PRON
ftr-334	757	10	the	the	DET
ftr-334	757	11	agency	agency	NOUN
ftr-334	757	12	receives	receive	VERB
ftr-334	757	13	with	with	ADP
ftr-334	757	14	respect	respect	NOUN
ftr-334	757	15	to	to	ADP
ftr-334	757	16	its	its	PRON
ftr-334	757	17	promulgated	promulgate	VERB
ftr-334	757	18	rules	rule	NOUN
ftr-334	757	19	,	,	PUNCT
ftr-334	757	20	is	be	AUX
ftr-334	757	21	somewhat	somewhat	ADV
ftr-334	757	22	less	less	ADV
ftr-334	757	23	clear	clear	ADJ
ftr-334	757	24	with	with	ADP
ftr-334	757	25	respect	respect	NOUN
ftr-334	757	26	to	to	ADP
ftr-334	757	27	interpretive	interpretive	ADJ
ftr-334	757	28	rules	rule	NOUN
ftr-334	757	29	leading	lead	VERB
ftr-334	757	30	some	some	DET
ftr-334	757	31	courts	court	NOUN
ftr-334	757	32	to	to	PART
ftr-334	757	33	apply	apply	VERB
ftr-334	757	34	heightened	heightened	ADJ
ftr-334	757	35	deference	deference	NOUN
ftr-334	757	36	to	to	ADP
ftr-334	757	37	interpretive	interpretive	ADJ
ftr-334	757	38	rules	rule	NOUN
ftr-334	757	39	as	as	ADV
ftr-334	757	40	well	well	ADV
ftr-334	757	41	as	as	ADP
ftr-334	757	42	legislative	legislative	ADJ
ftr-334	757	43	rules	rule	NOUN
ftr-334	757	44	,	,	PUNCT
ftr-334	757	45	and	and	CCONJ
ftr-334	757	46	others	other	NOUN
ftr-334	757	47	less	less	ADJ
ftr-334	757	48	so.1	so.1	PROPN
ftr-334	757	49	23	23	NUM
ftr-334	757	50	apa	apa	NOUN
ftr-334	757	51	rulemaking	rulemake	VERB
ftr-334	757	52	provisions	provision	NOUN
ftr-334	757	53	more	more	ADV
ftr-334	757	54	directly	directly	ADV
ftr-334	757	55	turn	turn	VERB
ftr-334	757	56	on	on	ADP
ftr-334	757	57	the	the	DET
ftr-334	757	58	distinction	distinction	NOUN
ftr-334	757	59	between	between	ADP
ftr-334	757	60	legislative	legislative	ADJ
ftr-334	757	61	and	and	CCONJ
ftr-334	757	62	interpretive	interpretive	ADJ
ftr-334	757	63	rules	rule	NOUN
ftr-334	757	64	,	,	PUNCT
ftr-334	757	65	with	with	ADP
ftr-334	757	66	the	the	DET
ftr-334	757	67	apa	apa	PROPN
ftr-334	757	68	's	's	PART
ftr-334	757	69	public	public	ADJ
ftr-334	757	70	participation	participation	NOUN
ftr-334	757	71	requirements	requirement	NOUN
ftr-334	757	72	triggered	trigger	VERB
ftr-334	757	73	(	(	PUNCT
ftr-334	757	74	unless	unless	SCONJ
ftr-334	757	75	an	an	DET
ftr-334	757	76	exception	exception	NOUN
ftr-334	757	77	applies	apply	VERB
ftr-334	757	78	)	)	PUNCT
ftr-334	757	79	for	for	ADP
ftr-334	757	80	legislative	legislative	ADJ
ftr-334	757	81	rules	rule	NOUN
ftr-334	757	82	.	.	PUNCT
ftr-334	758	1	tax	tax	NOUN
ftr-334	758	2	law	law	NOUN
ftr-334	758	3	has	have	AUX
ftr-334	758	4	also	also	ADV
ftr-334	758	5	struggled	struggle	VERB
ftr-334	758	6	to	to	PART
ftr-334	758	7	distinguish	distinguish	VERB
ftr-334	758	8	between	between	ADP
ftr-334	758	9	legislative	legislative	ADJ
ftr-334	758	10	rules	rule	NOUN
ftr-334	758	11	and	and	CCONJ
ftr-334	758	12	non	non	ADJ
ftr-334	758	13	-	-	ADJ
ftr-334	758	14	legislative	legislative	ADJ
ftr-334	758	15	guidance	guidance	NOUN
ftr-334	758	16	flowing	flow	VERB
ftr-334	758	17	from	from	ADP
ftr-334	758	18	the	the	DET
ftr-334	758	19	irs	irs	PROPN
ftr-334	758	20	.	.	PUNCT
ftr-334	759	1	historically	historically	ADV
ftr-334	759	2	,	,	PUNCT
ftr-334	759	3	there	there	PRON
ftr-334	759	4	were	be	VERB
ftr-334	759	5	many	many	ADJ
ftr-334	759	6	tax	tax	NOUN
ftr-334	759	7	cases	case	NOUN
ftr-334	759	8	applying	apply	VERB
ftr-334	759	9	the	the	DET
ftr-334	759	10	legislative	legislative	ADJ
ftr-334	759	11	versus	versus	ADP
ftr-334	759	12	interpretive	interpretive	ADJ
ftr-334	759	13	distinction	distinction	NOUN
ftr-334	759	14	in	in	ADP
ftr-334	759	15	applying	apply	VERB
ftr-334	759	16	the	the	DET
ftr-334	759	17	deference	deference	NOUN
ftr-334	759	18	given	give	VERB
ftr-334	759	19	to	to	ADP
ftr-334	759	20	the	the	DET
ftr-334	759	21	irs	irs	PROPN
ftr-334	759	22	's	's	PART
ftr-334	759	23	interpretation.12	interpretation.12	NOUN
ftr-334	759	24	4	4	NUM
ftr-334	759	25	the	the	DET
ftr-334	759	26	landscape	landscape	NOUN
ftr-334	759	27	in	in	ADP
ftr-334	759	28	this	this	DET
ftr-334	759	29	area	area	NOUN
ftr-334	759	30	changed	change	VERB
ftr-334	759	31	radically	radically	ADV
ftr-334	759	32	after	after	ADP
ftr-334	759	33	the	the	DET
ftr-334	759	34	decision	decision	NOUN
ftr-334	759	35	in	in	ADP
ftr-334	759	36	mayo	mayo	PROPN
ftr-334	759	37	foundation	foundation	PROPN
ftr-334	759	38	for	for	ADP
ftr-334	759	39	medical	medical	ADJ
ftr-334	759	40	research	research	PROPN
ftr-334	759	41	v.	v.	ADP
ftr-334	759	42	united	united	PROPN
ftr-334	759	43	states	states	PROPN
ftr-334	759	44	,	,	PUNCT
ftr-334	759	45	where	where	SCONJ
ftr-334	759	46	the	the	DET
ftr-334	759	47	supreme	supreme	PROPN
ftr-334	759	48	court	court	PROPN
ftr-334	759	49	clarified	clarify	VERB
ftr-334	759	50	that	that	SCONJ
ftr-334	759	51	courts	court	NOUN
ftr-334	759	52	are	be	AUX
ftr-334	759	53	to	to	PART
ftr-334	759	54	apply	apply	VERB
ftr-334	759	55	the	the	DET
ftr-334	759	56	same	same	ADJ
ftr-334	759	57	chevron	chevron	NOUN
ftr-334	759	58	-	-	PUNCT
ftr-334	759	59	type	type	NOUN
ftr-334	759	60	deference	deference	NOUN
ftr-334	759	61	to	to	ADP
ftr-334	759	62	regulations	regulation	NOUN
ftr-334	759	63	irrespective	irrespective	ADV
ftr-334	759	64	as	as	ADP
ftr-334	759	65	to	to	ADP
ftr-334	759	66	whether	whether	SCONJ
ftr-334	759	67	they	they	PRON
ftr-334	759	68	were	be	AUX
ftr-334	759	69	promulgated	promulgate	VERB
ftr-334	759	70	under	under	ADP
ftr-334	759	71	treasury	treasury	PROPN
ftr-334	759	72	's	's	PART
ftr-334	759	73	general	general	ADJ
ftr-334	759	74	122	122	NUM
ftr-334	759	75	.	.	PUNCT
ftr-334	760	1	see	see	VERB
ftr-334	760	2	irm	irm	PROPN
ftr-334	760	3	§	§	PROPN
ftr-334	760	4	32.1.2.3	32.1.2.3	NUM
ftr-334	760	5	.	.	PUNCT
ftr-334	761	1	but	but	CCONJ
ftr-334	761	2	see	see	VERB
ftr-334	761	3	hickman	hickman	PROPN
ftr-334	761	4	,	,	PUNCT
ftr-334	761	5	coloring	color	VERB
ftr-334	761	6	outside	outside	ADP
ftr-334	761	7	the	the	DET
ftr-334	761	8	lines	line	NOUN
ftr-334	761	9	,	,	PUNCT
ftr-334	761	10	supra	supra	PROPN
ftr-334	761	11	note	note	PROPN
ftr-334	761	12	26	26	NUM
ftr-334	761	13	,	,	PUNCT
ftr-334	761	14	at	at	ADP
ftr-334	761	15	1731	1731	NUM
ftr-334	761	16	(	(	PUNCT
ftr-334	761	17	asserting	assert	VERB
ftr-334	761	18	that	that	SCONJ
ftr-334	761	19	"	"	PUNCT
ftr-334	761	20	most	most	ADJ
ftr-334	761	21	if	if	SCONJ
ftr-334	761	22	not	not	PART
ftr-334	761	23	all	all	DET
ftr-334	761	24	treasury	treasury	NOUN
ftr-334	761	25	regulations	regulation	NOUN
ftr-334	761	26	are	be	AUX
ftr-334	761	27	legislative	legislative	ADJ
ftr-334	761	28	rather	rather	ADV
ftr-334	761	29	than	than	ADP
ftr-334	761	30	interpretative	interpretative	ADJ
ftr-334	761	31	"	"	PUNCT
ftr-334	761	32	)	)	PUNCT
ftr-334	761	33	.	.	PUNCT
ftr-334	762	1	in	in	ADP
ftr-334	762	2	her	her	PRON
ftr-334	762	3	study	study	NOUN
ftr-334	762	4	,	,	PUNCT
ftr-334	762	5	hickman	hickman	PROPN
ftr-334	762	6	analyses	analyse	VERB
ftr-334	762	7	232	232	NUM
ftr-334	762	8	separate	separate	ADJ
ftr-334	762	9	treasury	treasury	NOUN
ftr-334	762	10	regulatory	regulatory	ADJ
ftr-334	762	11	projects	project	NOUN
ftr-334	762	12	for	for	ADP
ftr-334	762	13	which	which	PRON
ftr-334	762	14	treasury	treasury	NOUN
ftr-334	762	15	decisions	decision	NOUN
ftr-334	762	16	(	(	PUNCT
ftr-334	762	17	tds	tds	ADJ
ftr-334	762	18	)	)	PUNCT
ftr-334	762	19	or	or	CCONJ
ftr-334	762	20	notice	notice	NOUN
ftr-334	762	21	of	of	ADP
ftr-334	762	22	proposed	propose	VERB
ftr-334	762	23	rulemaking	rulemaking	NOUN
ftr-334	762	24	were	be	AUX
ftr-334	762	25	published	publish	VERB
ftr-334	762	26	in	in	ADP
ftr-334	762	27	the	the	DET
ftr-334	762	28	federal	federal	ADJ
ftr-334	762	29	register	register	NOUN
ftr-334	762	30	over	over	ADP
ftr-334	762	31	the	the	DET
ftr-334	762	32	course	course	NOUN
ftr-334	762	33	of	of	ADP
ftr-334	762	34	three	three	NUM
ftr-334	762	35	years	year	NOUN
ftr-334	762	36	,	,	PUNCT
ftr-334	762	37	finding	find	VERB
ftr-334	762	38	that	that	SCONJ
ftr-334	762	39	regardless	regardless	ADV
ftr-334	762	40	of	of	ADP
ftr-334	762	41	treasury	treasury	NOUN
ftr-334	762	42	procedures	procedure	NOUN
ftr-334	762	43	,	,	PUNCT
ftr-334	762	44	approximately	approximately	ADV
ftr-334	762	45	40	40	NUM
ftr-334	762	46	percent	percent	NOUN
ftr-334	762	47	did	do	AUX
ftr-334	762	48	not	not	PART
ftr-334	762	49	follow	follow	VERB
ftr-334	762	50	apa	apa	PROPN
ftr-334	762	51	procedures	procedure	NOUN
ftr-334	762	52	.	.	PUNCT
ftr-334	763	1	i	i	PRON
ftr-334	763	2	d	d	PROPN
ftr-334	763	3	at	at	ADP
ftr-334	763	4	1748	1748	NUM
ftr-334	763	5	.	.	PUNCT
ftr-334	764	1	hickman	hickman	PROPN
ftr-334	764	2	explains	explain	VERB
ftr-334	764	3	,	,	PUNCT
ftr-334	764	4	that	that	SCONJ
ftr-334	764	5	treasury	treasury	NOUN
ftr-334	764	6	typically	typically	ADV
ftr-334	764	7	issues	issue	VERB
ftr-334	764	8	legally	legally	ADV
ftr-334	764	9	binding	bind	VERB
ftr-334	764	10	temporary	temporary	ADJ
ftr-334	764	11	regulations	regulation	NOUN
ftr-334	764	12	,	,	PUNCT
ftr-334	764	13	only	only	ADV
ftr-334	764	14	collecting	collect	VERB
ftr-334	764	15	public	public	ADJ
ftr-334	764	16	comments	comment	NOUN
ftr-334	764	17	after	after	ADP
ftr-334	764	18	the	the	DET
ftr-334	764	19	fact	fact	NOUN
ftr-334	764	20	and	and	CCONJ
ftr-334	764	21	evaluating	evaluate	VERB
ftr-334	764	22	them	they	PRON
ftr-334	764	23	in	in	ADP
ftr-334	764	24	the	the	DET
ftr-334	764	25	final	final	ADJ
ftr-334	764	26	regulation	regulation	NOUN
ftr-334	764	27	issues	issue	NOUN
ftr-334	764	28	sometime	sometime	ADV
ftr-334	764	29	later	later	ADV
ftr-334	764	30	.	.	PUNCT
ftr-334	765	1	i	i	PRON
ftr-334	765	2	d.	d.	PROPN
ftr-334	765	3	in	in	ADP
ftr-334	765	4	these	these	DET
ftr-334	765	5	instances	instance	NOUN
ftr-334	765	6	where	where	SCONJ
ftr-334	765	7	tds	tds	NOUN
ftr-334	765	8	were	be	AUX
ftr-334	765	9	issued	issue	VERB
ftr-334	765	10	simultaneously	simultaneously	ADV
ftr-334	765	11	with	with	ADP
ftr-334	765	12	a	a	DET
ftr-334	765	13	notice	notice	NOUN
ftr-334	765	14	of	of	ADP
ftr-334	765	15	proposed	propose	VERB
ftr-334	765	16	rulemaking	rulemaking	NOUN
ftr-334	765	17	,	,	PUNCT
ftr-334	765	18	the	the	DET
ftr-334	765	19	public	public	NOUN
ftr-334	765	20	typically	typically	ADV
ftr-334	765	21	is	be	AUX
ftr-334	765	22	not	not	PART
ftr-334	765	23	afforded	afford	VERB
ftr-334	765	24	an	an	DET
ftr-334	765	25	opportunity	opportunity	NOUN
ftr-334	765	26	to	to	PART
ftr-334	765	27	comment	comment	VERB
ftr-334	765	28	.	.	PUNCT
ftr-334	766	1	i	i	PRON
ftr-334	766	2	d.	d.	PROPN
ftr-334	766	3	at	at	ADP
ftr-334	766	4	1757	1757	NUM
ftr-334	766	5	.	.	PUNCT
ftr-334	767	1	in	in	ADP
ftr-334	767	2	some	some	DET
ftr-334	767	3	instances	instance	NOUN
ftr-334	767	4	,	,	PUNCT
ftr-334	767	5	treasury	treasury	PROPN
ftr-334	767	6	skipped	skip	VERB
ftr-334	767	7	the	the	DET
ftr-334	767	8	notice	notice	NOUN
ftr-334	767	9	and	and	CCONJ
ftr-334	767	10	comment	comment	NOUN
ftr-334	767	11	process	process	NOUN
ftr-334	767	12	altogether	altogether	ADV
ftr-334	767	13	.	.	PUNCT
ftr-334	768	1	i	i	PRON
ftr-334	768	2	d.	d.	PROPN
ftr-334	768	3	at	at	ADP
ftr-334	768	4	1749	1749	NUM
ftr-334	768	5	.	.	PUNCT
ftr-334	769	1	123	123	NUM
ftr-334	769	2	.	.	PUNCT
ftr-334	770	1	see	see	VERB
ftr-334	770	2	mayo	mayo	NOUN
ftr-334	770	3	,	,	PUNCT
ftr-334	770	4	131	131	NUM
ftr-334	770	5	s.ct	s.ct	NOUN
ftr-334	770	6	.	.	PROPN
ftr-334	770	7	704	704	NUM
ftr-334	770	8	,	,	PUNCT
ftr-334	770	9	712	712	NUM
ftr-334	770	10	-	-	SYM
ftr-334	770	11	13	13	NUM
ftr-334	770	12	(	(	PUNCT
ftr-334	770	13	2011	2011	NUM
ftr-334	770	14	)	)	PUNCT
ftr-334	770	15	(	(	PUNCT
ftr-334	770	16	detailing	detail	VERB
ftr-334	770	17	the	the	DET
ftr-334	770	18	differing	differ	VERB
ftr-334	770	19	standards	standard	NOUN
ftr-334	770	20	for	for	ADP
ftr-334	770	21	interpretive	interpretive	ADJ
ftr-334	770	22	agency	agency	NOUN
ftr-334	770	23	guidance	guidance	NOUN
ftr-334	770	24	and	and	CCONJ
ftr-334	770	25	ultimately	ultimately	ADV
ftr-334	770	26	deciding	decide	VERB
ftr-334	770	27	that	that	SCONJ
ftr-334	770	28	treasury	treasury	NOUN
ftr-334	770	29	guidance	guidance	NOUN
ftr-334	770	30	should	should	AUX
ftr-334	770	31	be	be	AUX
ftr-334	770	32	afforded	afford	VERB
ftr-334	770	33	chevron	chevron	NOUN
ftr-334	770	34	deference	deference	NOUN
ftr-334	770	35	)	)	PUNCT
ftr-334	770	36	.	.	PUNCT
ftr-334	771	1	124	124	NUM
ftr-334	771	2	.	.	PUNCT
ftr-334	772	1	see	see	VERB
ftr-334	772	2	rowan	rowan	PROPN
ftr-334	772	3	companies	companies	PROPN
ftr-334	772	4	,	,	PUNCT
ftr-334	772	5	inc	inc	PROPN
ftr-334	772	6	.	.	PROPN
ftr-334	773	1	v.	v.	PROPN
ftr-334	773	2	united	united	PROPN
ftr-334	773	3	states	states	PROPN
ftr-334	773	4	,	,	PUNCT
ftr-334	774	1	452	452	NUM
ftr-334	774	2	u.s	u.s	PROPN
ftr-334	774	3	.	.	PROPN
ftr-334	774	4	247	247	NUM
ftr-334	774	5	,	,	PUNCT
ftr-334	774	6	253	253	NUM
ftr-334	774	7	(	(	PUNCT
ftr-334	774	8	1981	1981	NUM
ftr-334	774	9	)	)	PUNCT
ftr-334	774	10	(	(	PUNCT
ftr-334	774	11	stating	state	VERB
ftr-334	774	12	that	that	SCONJ
ftr-334	774	13	the	the	DET
ftr-334	774	14	word	word	NOUN
ftr-334	774	15	"	"	PUNCT
ftr-334	774	16	wages	wage	NOUN
ftr-334	774	17	"	"	PUNCT
ftr-334	774	18	as	as	SCONJ
ftr-334	774	19	interpreted	interpret	VERB
ftr-334	774	20	by	by	ADP
ftr-334	774	21	the	the	DET
ftr-334	774	22	commissioner	commissioner	NOUN
ftr-334	774	23	under	under	ADP
ftr-334	774	24	§	§	PROPN
ftr-334	774	25	7805(a	7805(a	NUM
ftr-334	774	26	)	)	PUNCT
ftr-334	774	27	specific	specific	ADJ
ftr-334	774	28	grant	grant	NOUN
ftr-334	774	29	of	of	ADP
ftr-334	774	30	authority	authority	NOUN
ftr-334	774	31	,	,	PUNCT
ftr-334	774	32	is	be	AUX
ftr-334	774	33	subject	subject	ADJ
ftr-334	774	34	only	only	ADV
ftr-334	774	35	to	to	ADP
ftr-334	774	36	inquiry	inquiry	NOUN
ftr-334	774	37	relating	relate	VERB
ftr-334	774	38	to	to	ADP
ftr-334	774	39	"	"	PUNCT
ftr-334	774	40	whether	whether	SCONJ
ftr-334	774	41	the	the	DET
ftr-334	774	42	interpretation	interpretation	NOUN
ftr-334	774	43	or	or	CCONJ
ftr-334	774	44	method	method	NOUN
ftr-334	774	45	is	be	AUX
ftr-334	774	46	within	within	ADP
ftr-334	774	47	the	the	DET
ftr-334	774	48	delegation	delegation	NOUN
ftr-334	774	49	of	of	ADP
ftr-334	774	50	authority	authority	NOUN
ftr-334	774	51	"	"	PUNCT
ftr-334	774	52	)	)	PUNCT
ftr-334	774	53	.	.	PUNCT
ftr-334	775	1	548	548	NUM
ftr-334	776	1	[	[	X
ftr-334	776	2	vol	vol	NOUN
ftr-334	776	3	.	.	PUNCT
ftr-334	777	1	12:7	12:7	NUM
ftr-334	777	2	paradigm	paradigm	NOUN
ftr-334	777	3	for	for	ADP
ftr-334	777	4	irs	irs	PROPN
ftr-334	777	5	guidance	guidance	NOUN
ftr-334	777	6	section	section	NOUN
ftr-334	777	7	7805(a	7805(a	NOUN
ftr-334	777	8	)	)	PUNCT
ftr-334	777	9	authority	authority	NOUN
ftr-334	777	10	,	,	PUNCT
ftr-334	777	11	or	or	CCONJ
ftr-334	777	12	under	under	ADP
ftr-334	777	13	specific	specific	ADJ
ftr-334	777	14	grants	grant	NOUN
ftr-334	777	15	of	of	ADP
ftr-334	777	16	legislative	legislative	ADJ
ftr-334	777	17	authority	authority	NOUN
ftr-334	777	18	within	within	ADP
ftr-334	777	19	a	a	DET
ftr-334	777	20	substantive	substantive	ADJ
ftr-334	777	21	statute.12	statute.12	NOUN
ftr-334	777	22	5	5	NUM
ftr-334	777	23	while	while	SCONJ
ftr-334	777	24	administrative	administrative	ADJ
ftr-334	777	25	law	law	NOUN
ftr-334	777	26	lawyers	lawyer	NOUN
ftr-334	777	27	might	might	AUX
ftr-334	777	28	take	take	VERB
ftr-334	777	29	mayo	mayo	NOUN
ftr-334	777	30	as	as	ADP
ftr-334	777	31	a	a	DET
ftr-334	777	32	natural	natural	ADJ
ftr-334	777	33	progression	progression	NOUN
ftr-334	777	34	in	in	ADP
ftr-334	777	35	light	light	NOUN
ftr-334	777	36	of	of	ADP
ftr-334	777	37	the	the	DET
ftr-334	777	38	changed	change	VERB
ftr-334	777	39	landscape	landscape	NOUN
ftr-334	777	40	of	of	ADP
ftr-334	777	41	administrative	administrative	ADJ
ftr-334	777	42	law	law	NOUN
ftr-334	777	43	,	,	PUNCT
ftr-334	777	44	the	the	DET
ftr-334	777	45	historical	historical	ADJ
ftr-334	777	46	tax	tax	NOUN
ftr-334	777	47	practice	practice	NOUN
ftr-334	777	48	of	of	ADP
ftr-334	777	49	distinguishing	distinguish	VERB
ftr-334	777	50	interpretive	interpretive	ADJ
ftr-334	777	51	and	and	CCONJ
ftr-334	777	52	legislative	legislative	ADJ
ftr-334	777	53	regulations	regulation	NOUN
ftr-334	777	54	based	base	VERB
ftr-334	777	55	upon	upon	SCONJ
ftr-334	777	56	whether	whether	SCONJ
ftr-334	777	57	treasury	treasury	PROPN
ftr-334	777	58	invoked	invoke	VERB
ftr-334	777	59	general	general	ADJ
ftr-334	777	60	rather	rather	ADV
ftr-334	777	61	than	than	ADP
ftr-334	777	62	specific	specific	ADJ
ftr-334	777	63	statutory	statutory	ADJ
ftr-334	777	64	authority	authority	NOUN
ftr-334	777	65	for	for	ADP
ftr-334	777	66	purposes	purpose	NOUN
ftr-334	777	67	of	of	ADP
ftr-334	777	68	calibrating	calibrate	VERB
ftr-334	777	69	the	the	DET
ftr-334	777	70	degree	degree	NOUN
ftr-334	777	71	of	of	ADP
ftr-334	777	72	deference	deference	NOUN
ftr-334	777	73	to	to	ADP
ftr-334	777	74	the	the	DET
ftr-334	777	75	agency	agency	NOUN
ftr-334	777	76	for	for	ADP
ftr-334	777	77	judicial	judicial	ADJ
ftr-334	777	78	review	review	NOUN
ftr-334	777	79	purposes	purpose	NOUN
ftr-334	777	80	had	have	AUX
ftr-334	777	81	been	be	AUX
ftr-334	777	82	entrenched	entrench	VERB
ftr-334	777	83	in	in	ADP
ftr-334	777	84	the	the	DET
ftr-334	777	85	tax	tax	NOUN
ftr-334	777	86	world	world	NOUN
ftr-334	777	87	for	for	ADP
ftr-334	777	88	decades	decade	NOUN
ftr-334	777	89	.	.	PUNCT
ftr-334	778	1	126	126	NUM
ftr-334	778	2	mayo	mayo	NOUN
ftr-334	778	3	has	have	AUX
ftr-334	778	4	clarified	clarify	VERB
ftr-334	778	5	that	that	SCONJ
ftr-334	778	6	for	for	ADP
ftr-334	778	7	purposes	purpose	NOUN
ftr-334	778	8	of	of	ADP
ftr-334	778	9	the	the	DET
ftr-334	778	10	scope	scope	NOUN
ftr-334	778	11	and	and	CCONJ
ftr-334	778	12	intensity	intensity	NOUN
ftr-334	778	13	of	of	ADP
ftr-334	778	14	judicial	judicial	ADJ
ftr-334	778	15	review	review	NOUN
ftr-334	778	16	,	,	PUNCT
ftr-334	778	17	the	the	DET
ftr-334	778	18	longstanding	longstanding	ADJ
ftr-334	778	19	tax	tax	NOUN
ftr-334	778	20	approach	approach	NOUN
ftr-334	778	21	that	that	PRON
ftr-334	778	22	focuses	focus	VERB
ftr-334	778	23	on	on	ADP
ftr-334	778	24	the	the	DET
ftr-334	778	25	source	source	NOUN
ftr-334	778	26	of	of	ADP
ftr-334	778	27	the	the	DET
ftr-334	778	28	regulatory	regulatory	ADJ
ftr-334	778	29	adoption	adoption	NOUN
ftr-334	778	30	is	be	AUX
ftr-334	778	31	obsolete	obsolete	ADJ
ftr-334	778	32	.	.	PUNCT
ftr-334	779	1	yet	yet	CCONJ
ftr-334	779	2	mayo	mayo	NOUN
ftr-334	779	3	does	do	AUX
ftr-334	779	4	not	not	PART
ftr-334	779	5	directly	directly	ADV
ftr-334	779	6	speak	speak	VERB
ftr-334	779	7	to	to	ADP
ftr-334	779	8	the	the	DET
ftr-334	779	9	other	other	ADJ
ftr-334	779	10	main	main	ADJ
ftr-334	779	11	consequence	consequence	NOUN
ftr-334	779	12	flowing	flow	VERB
ftr-334	779	13	from	from	ADP
ftr-334	779	14	the	the	DET
ftr-334	779	15	distinction	distinction	NOUN
ftr-334	779	16	between	between	ADP
ftr-334	779	17	legislative	legislative	ADJ
ftr-334	779	18	and	and	CCONJ
ftr-334	779	19	interpretive	interpretive	ADJ
ftr-334	779	20	rules	rule	NOUN
ftr-334	779	21	,	,	PUNCT
ftr-334	779	22	specifically	specifically	ADV
ftr-334	779	23	to	to	ADP
ftr-334	779	24	what	what	DET
ftr-334	779	25	extent	extent	NOUN
ftr-334	779	26	the	the	DET
ftr-334	779	27	apa	apa	PROPN
ftr-334	779	28	's	's	PART
ftr-334	779	29	participation	participation	NOUN
ftr-334	779	30	requirements	requirement	NOUN
ftr-334	779	31	are	be	AUX
ftr-334	779	32	triggered	trigger	VERB
ftr-334	779	33	in	in	ADP
ftr-334	779	34	tax	tax	NOUN
ftr-334	779	35	matters	matter	NOUN
ftr-334	779	36	.	.	PUNCT
ftr-334	780	1	mayo	mayo	NOUN
ftr-334	780	2	's	's	PART
ftr-334	780	3	swipe	swipe	NOUN
ftr-334	780	4	125	125	NUM
ftr-334	780	5	.	.	PUNCT
ftr-334	781	1	131	131	NUM
ftr-334	781	2	s.ct	s.ct	NOUN
ftr-334	781	3	.	.	PROPN
ftr-334	781	4	704	704	NUM
ftr-334	781	5	,	,	PUNCT
ftr-334	781	6	at	at	ADP
ftr-334	781	7	707	707	NUM
ftr-334	781	8	(	(	PUNCT
ftr-334	781	9	2011	2011	NUM
ftr-334	781	10	)	)	PUNCT
ftr-334	781	11	(	(	PUNCT
ftr-334	781	12	asserting	assert	VERB
ftr-334	781	13	that	that	SCONJ
ftr-334	781	14	rowan	rowan	PROPN
ftr-334	781	15	and	and	CCONJ
ftr-334	781	16	other	other	ADJ
ftr-334	781	17	cases	case	NOUN
ftr-334	781	18	giving	give	VERB
ftr-334	781	19	greater	great	ADJ
ftr-334	781	20	deference	deference	NOUN
ftr-334	781	21	to	to	ADP
ftr-334	781	22	specific	specific	ADJ
ftr-334	781	23	grants	grant	NOUN
ftr-334	781	24	of	of	ADP
ftr-334	781	25	authority	authority	NOUN
ftr-334	781	26	have	have	AUX
ftr-334	781	27	been	be	AUX
ftr-334	781	28	outdated	outdate	VERB
ftr-334	781	29	by	by	ADP
ftr-334	781	30	the	the	DET
ftr-334	781	31	application	application	NOUN
ftr-334	781	32	of	of	ADP
ftr-334	781	33	chevron	chevron	ADJ
ftr-334	781	34	deference	deference	NOUN
ftr-334	781	35	to	to	ADP
ftr-334	781	36	general	general	ADJ
ftr-334	781	37	grants	grant	NOUN
ftr-334	781	38	of	of	ADP
ftr-334	781	39	authority	authority	NOUN
ftr-334	781	40	)	)	PUNCT
ftr-334	781	41	.	.	PUNCT
ftr-334	782	1	the	the	DET
ftr-334	782	2	mayo	mayo	NOUN
ftr-334	782	3	court	court	PROPN
ftr-334	782	4	's	's	PART
ftr-334	782	5	dismantling	dismantling	NOUN
ftr-334	782	6	of	of	ADP
ftr-334	782	7	the	the	DET
ftr-334	782	8	tax	tax	NOUN
ftr-334	782	9	exceptional	exceptional	ADJ
ftr-334	782	10	approach	approach	NOUN
ftr-334	782	11	is	be	AUX
ftr-334	782	12	consistent	consistent	ADJ
ftr-334	782	13	with	with	ADP
ftr-334	782	14	the	the	DET
ftr-334	782	15	court	court	NOUN
ftr-334	782	16	's	's	PART
ftr-334	782	17	approach	approach	NOUN
ftr-334	782	18	in	in	ADP
ftr-334	782	19	other	other	ADJ
ftr-334	782	20	cases	case	NOUN
ftr-334	782	21	such	such	ADJ
ftr-334	782	22	as	as	ADP
ftr-334	782	23	dickinson	dickinson	PROPN
ftr-334	782	24	v.	v.	PROPN
ftr-334	782	25	zurko	zurko	PROPN
ftr-334	782	26	,	,	PUNCT
ftr-334	782	27	527	527	NUM
ftr-334	782	28	u.s	u.s	PROPN
ftr-334	782	29	.	.	PROPN
ftr-334	782	30	150	150	NUM
ftr-334	782	31	(	(	PUNCT
ftr-334	782	32	1999	1999	NUM
ftr-334	782	33	)	)	PUNCT
ftr-334	782	34	,	,	PUNCT
ftr-334	782	35	where	where	SCONJ
ftr-334	782	36	the	the	DET
ftr-334	782	37	supreme	supreme	PROPN
ftr-334	782	38	court	court	PROPN
ftr-334	782	39	held	hold	VERB
ftr-334	782	40	that	that	SCONJ
ftr-334	782	41	decisions	decision	NOUN
ftr-334	782	42	of	of	ADP
ftr-334	782	43	the	the	DET
ftr-334	782	44	patent	patent	NOUN
ftr-334	782	45	and	and	CCONJ
ftr-334	782	46	trademark	trademark	NOUN
ftr-334	782	47	office	office	NOUN
ftr-334	782	48	must	must	AUX
ftr-334	782	49	be	be	AUX
ftr-334	782	50	reviewed	review	VERB
ftr-334	782	51	in	in	ADP
ftr-334	782	52	the	the	DET
ftr-334	782	53	same	same	ADJ
ftr-334	782	54	manner	manner	NOUN
ftr-334	782	55	as	as	ADP
ftr-334	782	56	other	other	ADJ
ftr-334	782	57	agency	agency	NOUN
ftr-334	782	58	determinations	determination	NOUN
ftr-334	782	59	.	.	PUNCT
ftr-334	783	1	the	the	DET
ftr-334	783	2	court	court	NOUN
ftr-334	783	3	's	's	PART
ftr-334	783	4	rationale	rationale	NOUN
ftr-334	783	5	largely	largely	ADV
ftr-334	783	6	centered	center	VERB
ftr-334	783	7	on	on	ADP
ftr-334	783	8	the	the	DET
ftr-334	783	9	need	need	NOUN
ftr-334	783	10	for	for	ADP
ftr-334	783	11	uniform	uniform	ADJ
ftr-334	783	12	regulation	regulation	NOUN
ftr-334	783	13	of	of	ADP
ftr-334	783	14	administrative	administrative	ADJ
ftr-334	783	15	agencies	agency	NOUN
ftr-334	783	16	.	.	PUNCT
ftr-334	784	1	i	i	PRON
ftr-334	784	2	d	d	PROPN
ftr-334	784	3	at	at	ADP
ftr-334	784	4	154	154	NUM
ftr-334	784	5	(	(	PUNCT
ftr-334	784	6	recognizing	recognize	VERB
ftr-334	784	7	"	"	PUNCT
ftr-334	784	8	the	the	DET
ftr-334	784	9	importance	importance	NOUN
ftr-334	784	10	of	of	ADP
ftr-334	784	11	maintaining	maintain	VERB
ftr-334	784	12	a	a	DET
ftr-334	784	13	uniform	uniform	ADJ
ftr-334	784	14	approach	approach	NOUN
ftr-334	784	15	to	to	ADP
ftr-334	784	16	judicial	judicial	ADJ
ftr-334	784	17	review	review	NOUN
ftr-334	784	18	of	of	ADP
ftr-334	784	19	administrative	administrative	ADJ
ftr-334	784	20	action	action	NOUN
ftr-334	784	21	)	)	PUNCT
ftr-334	784	22	.	.	PUNCT
ftr-334	785	1	section	section	NOUN
ftr-334	785	2	559	559	NUM
ftr-334	785	3	of	of	ADP
ftr-334	785	4	the	the	DET
ftr-334	785	5	apa	apa	PROPN
ftr-334	785	6	provides	provide	VERB
ftr-334	785	7	,	,	PUNCT
ftr-334	785	8	in	in	ADP
ftr-334	785	9	part	part	NOUN
ftr-334	785	10	,	,	PUNCT
ftr-334	785	11	that	that	SCONJ
ftr-334	785	12	the	the	DET
ftr-334	785	13	apa	apa	PROPN
ftr-334	785	14	does	do	AUX
ftr-334	785	15	"	"	PUNCT
ftr-334	785	16	not	not	PART
ftr-334	785	17	limit	limit	VERB
ftr-334	785	18	or	or	CCONJ
ftr-334	785	19	repeal	repeal	VERB
ftr-334	785	20	additional	additional	ADJ
ftr-334	785	21	requirements	requirement	NOUN
ftr-334	785	22	.	.	PUNCT
ftr-334	785	23	.	.	PUNCT
ftr-334	785	24	.	.	PUNCT
ftr-334	786	1	recognized	recognize	VERB
ftr-334	786	2	by	by	ADP
ftr-334	786	3	law	law	NOUN
ftr-334	786	4	.	.	PUNCT
ftr-334	786	5	"	"	PUNCT
ftr-334	787	1	before	before	SCONJ
ftr-334	787	2	zurko	zurko	PROPN
ftr-334	787	3	reached	reach	VERB
ftr-334	787	4	the	the	DET
ftr-334	787	5	supreme	supreme	PROPN
ftr-334	787	6	court	court	PROPN
ftr-334	787	7	,	,	PUNCT
ftr-334	787	8	the	the	DET
ftr-334	787	9	federal	federal	ADJ
ftr-334	787	10	circuit	circuit	NOUN
ftr-334	787	11	,	,	PUNCT
ftr-334	787	12	in	in	ADP
ftr-334	787	13	an	an	DET
ftr-334	787	14	en	en	PROPN
ftr-334	787	15	banc	banc	PROPN
ftr-334	787	16	opinion	opinion	NOUN
ftr-334	787	17	,	,	PUNCT
ftr-334	787	18	held	hold	VERB
ftr-334	787	19	that	that	SCONJ
ftr-334	787	20	this	this	DET
ftr-334	787	21	exception	exception	NOUN
ftr-334	787	22	allowed	allow	VERB
ftr-334	787	23	for	for	ADP
ftr-334	787	24	a	a	DET
ftr-334	787	25	separate	separate	ADJ
ftr-334	787	26	clearly	clearly	ADV
ftr-334	787	27	erroneous	erroneous	ADJ
ftr-334	787	28	standard	standard	NOUN
ftr-334	787	29	,	,	PUNCT
ftr-334	787	30	as	as	SCONJ
ftr-334	787	31	it	it	PRON
ftr-334	787	32	was	be	AUX
ftr-334	787	33	the	the	DET
ftr-334	787	34	practice	practice	NOUN
ftr-334	787	35	under	under	ADP
ftr-334	787	36	court	court	NOUN
ftr-334	787	37	review	review	NOUN
ftr-334	787	38	of	of	ADP
ftr-334	787	39	the	the	DET
ftr-334	787	40	pto	pto	PROPN
ftr-334	787	41	's	's	PART
ftr-334	787	42	predecessor	predecessor	NOUN
ftr-334	787	43	at	at	ADP
ftr-334	787	44	the	the	DET
ftr-334	787	45	time	time	NOUN
ftr-334	787	46	of	of	ADP
ftr-334	787	47	apa	apa	PROPN
ftr-334	787	48	's	's	PART
ftr-334	787	49	enactment	enactment	NOUN
ftr-334	787	50	,	,	PUNCT
ftr-334	787	51	it	it	PRON
ftr-334	787	52	amounted	amount	VERB
ftr-334	787	53	to	to	ADP
ftr-334	787	54	a	a	DET
ftr-334	787	55	stricter	strict	ADJ
ftr-334	787	56	standard	standard	NOUN
ftr-334	787	57	than	than	ADP
ftr-334	787	58	ordinary	ordinary	ADJ
ftr-334	787	59	arbitrary	arbitrary	ADJ
ftr-334	787	60	and	and	CCONJ
ftr-334	787	61	capricious	capricious	ADJ
ftr-334	787	62	agency	agency	NOUN
ftr-334	787	63	review	review	NOUN
ftr-334	787	64	,	,	PUNCT
ftr-334	787	65	and	and	CCONJ
ftr-334	787	66	thus	thus	ADV
ftr-334	787	67	was	be	AUX
ftr-334	787	68	an	an	DET
ftr-334	787	69	additional	additional	ADJ
ftr-334	787	70	requirement	requirement	NOUN
ftr-334	787	71	under	under	ADP
ftr-334	787	72	section	section	NOUN
ftr-334	787	73	559	559	NUM
ftr-334	787	74	that	that	PRON
ftr-334	787	75	trumped	trump	VERB
ftr-334	787	76	the	the	DET
ftr-334	787	77	section	section	NOUN
ftr-334	787	78	706	706	NUM
ftr-334	787	79	standard	standard	NOUN
ftr-334	787	80	of	of	ADP
ftr-334	787	81	review	review	NOUN
ftr-334	787	82	.	.	PUNCT
ftr-334	788	1	see	see	VERB
ftr-334	788	2	in	in	ADP
ftr-334	788	3	re	re	PROPN
ftr-334	788	4	zurko	zurko	PROPN
ftr-334	788	5	,	,	PUNCT
ftr-334	788	6	142	142	NUM
ftr-334	788	7	f.3d	f.3d	NUM
ftr-334	788	8	1447	1447	NUM
ftr-334	788	9	(	(	PUNCT
ftr-334	788	10	1998	1998	NUM
ftr-334	788	11	)	)	PUNCT
ftr-334	788	12	rev'd	rev'd	ADJ
ftr-334	788	13	,	,	PUNCT
ftr-334	788	14	dickinson	dickinson	PROPN
ftr-334	788	15	v.	v.	PROPN
ftr-334	788	16	zurko	zurko	PROPN
ftr-334	788	17	,	,	PUNCT
ftr-334	788	18	527	527	NUM
ftr-334	788	19	u.s	u.s	PROPN
ftr-334	788	20	.	.	PROPN
ftr-334	788	21	150	150	NUM
ftr-334	788	22	(	(	PUNCT
ftr-334	788	23	1999	1999	NUM
ftr-334	788	24	)	)	PUNCT
ftr-334	788	25	.	.	PUNCT
ftr-334	789	1	reversing	reverse	VERB
ftr-334	789	2	,	,	PUNCT
ftr-334	789	3	the	the	DET
ftr-334	789	4	supreme	supreme	PROPN
ftr-334	789	5	court	court	PROPN
ftr-334	789	6	held	hold	VERB
ftr-334	789	7	that	that	SCONJ
ftr-334	789	8	given	give	VERB
ftr-334	789	9	the	the	DET
ftr-334	789	10	need	need	NOUN
ftr-334	789	11	for	for	ADP
ftr-334	789	12	uniform	uniform	ADJ
ftr-334	789	13	regulation	regulation	NOUN
ftr-334	789	14	of	of	ADP
ftr-334	789	15	agencies	agency	NOUN
ftr-334	789	16	,	,	PUNCT
ftr-334	789	17	to	to	PART
ftr-334	789	18	trigger	trigger	VERB
ftr-334	789	19	the	the	DET
ftr-334	789	20	section	section	NOUN
ftr-334	789	21	559	559	NUM
ftr-334	789	22	exception	exception	NOUN
ftr-334	789	23	,	,	PUNCT
ftr-334	789	24	the	the	DET
ftr-334	789	25	practice	practice	NOUN
ftr-334	789	26	prior	prior	ADV
ftr-334	789	27	to	to	ADP
ftr-334	789	28	the	the	DET
ftr-334	789	29	apa	apa	PROPN
ftr-334	789	30	had	have	VERB
ftr-334	789	31	to	to	PART
ftr-334	789	32	be	be	AUX
ftr-334	789	33	clear	clear	ADJ
ftr-334	789	34	,	,	PUNCT
ftr-334	789	35	and	and	CCONJ
ftr-334	789	36	in	in	ADP
ftr-334	789	37	its	its	PRON
ftr-334	789	38	view	view	NOUN
ftr-334	789	39	that	that	PRON
ftr-334	789	40	was	be	AUX
ftr-334	789	41	not	not	PART
ftr-334	789	42	the	the	DET
ftr-334	789	43	case	case	NOUN
ftr-334	789	44	.	.	PUNCT
ftr-334	790	1	see	see	VERB
ftr-334	790	2	zurko	zurko	PROPN
ftr-334	790	3	,	,	PUNCT
ftr-334	790	4	527	527	NUM
ftr-334	790	5	u.s	u.s	PROPN
ftr-334	790	6	.	.	PROPN
ftr-334	790	7	at	at	ADP
ftr-334	790	8	154	154	NUM
ftr-334	790	9	.	.	PUNCT
ftr-334	791	1	126	126	NUM
ftr-334	791	2	.	.	PUNCT
ftr-334	792	1	for	for	ADP
ftr-334	792	2	example	example	NOUN
ftr-334	792	3	,	,	PUNCT
ftr-334	792	4	professor	professor	NOUN
ftr-334	792	5	asimow	asimow	NOUN
ftr-334	792	6	,	,	PUNCT
ftr-334	792	7	writing	write	VERB
ftr-334	792	8	in	in	ADP
ftr-334	792	9	1991	1991	NUM
ftr-334	792	10	,	,	PUNCT
ftr-334	792	11	referred	refer	VERB
ftr-334	792	12	to	to	ADP
ftr-334	792	13	legislative	legislative	ADJ
ftr-334	792	14	history	history	NOUN
ftr-334	792	15	in	in	ADP
ftr-334	792	16	1921	1921	NUM
ftr-334	792	17	,	,	PUNCT
ftr-334	792	18	four	four	NUM
ftr-334	792	19	years	year	NOUN
ftr-334	792	20	after	after	ADP
ftr-334	792	21	the	the	DET
ftr-334	792	22	predecessor	predecessor	NOUN
ftr-334	792	23	to	to	ADP
ftr-334	792	24	section	section	NOUN
ftr-334	792	25	7805(a	7805(a	NUM
ftr-334	792	26	)	)	PUNCT
ftr-334	792	27	was	be	AUX
ftr-334	792	28	adopted	adopt	VERB
ftr-334	792	29	,	,	PUNCT
ftr-334	792	30	where	where	SCONJ
ftr-334	792	31	several	several	ADJ
ftr-334	792	32	members	member	NOUN
ftr-334	792	33	of	of	ADP
ftr-334	792	34	congress	congress	PROPN
ftr-334	792	35	commented	comment	VERB
ftr-334	792	36	that	that	SCONJ
ftr-334	792	37	the	the	DET
ftr-334	792	38	1921	1921	NUM
ftr-334	792	39	statute	statute	NOUN
ftr-334	792	40	was	be	AUX
ftr-334	792	41	the	the	DET
ftr-334	792	42	"	"	PUNCT
ftr-334	792	43	first	first	ADJ
ftr-334	792	44	to	to	PART
ftr-334	792	45	take	take	VERB
ftr-334	792	46	the	the	DET
ftr-334	792	47	daring	daring	ADJ
ftr-334	792	48	step	step	NOUN
ftr-334	792	49	of	of	ADP
ftr-334	792	50	providing	provide	VERB
ftr-334	792	51	for	for	ADP
ftr-334	792	52	delegations	delegation	NOUN
ftr-334	792	53	of	of	ADP
ftr-334	792	54	rulemaking	rulemake	VERB
ftr-334	792	55	power	power	NOUN
ftr-334	792	56	to	to	ADP
ftr-334	792	57	the	the	DET
ftr-334	792	58	treasury	treasury	NOUN
ftr-334	792	59	in	in	ADP
ftr-334	792	60	light	light	NOUN
ftr-334	792	61	of	of	ADP
ftr-334	792	62	the	the	DET
ftr-334	792	63	complex	complex	ADJ
ftr-334	792	64	character	character	NOUN
ftr-334	792	65	of	of	ADP
ftr-334	792	66	the	the	DET
ftr-334	792	67	statutes	statute	NOUN
ftr-334	792	68	under	under	ADP
ftr-334	792	69	consideration	consideration	NOUN
ftr-334	792	70	"	"	PUNCT
ftr-334	792	71	and	and	CCONJ
ftr-334	792	72	how	how	SCONJ
ftr-334	792	73	"	"	PUNCT
ftr-334	792	74	tax	tax	NOUN
ftr-334	792	75	authorities	authority	NOUN
ftr-334	792	76	almost	almost	ADV
ftr-334	792	77	uniformly	uniformly	ADV
ftr-334	792	78	assume	assume	VERB
ftr-334	792	79	that	that	SCONJ
ftr-334	792	80	regulations	regulation	NOUN
ftr-334	792	81	adopted	adopt	VERB
ftr-334	792	82	pursuant	pursuant	ADV
ftr-334	792	83	to	to	ADP
ftr-334	792	84	..	..	PUNCT
ftr-334	792	85	.	.	PUNCT
ftr-334	793	1	section	section	NOUN
ftr-334	793	2	7805(a	7805(a	NUM
ftr-334	793	3	)	)	PUNCT
ftr-334	793	4	...	...	PUNCT
ftr-334	793	5	are	be	AUX
ftr-334	793	6	interpretive	interpretive	ADJ
ftr-334	793	7	and	and	CCONJ
ftr-334	793	8	that	that	SCONJ
ftr-334	793	9	rules	rule	NOUN
ftr-334	793	10	adopted	adopt	VERB
ftr-334	793	11	pursuant	pursuant	ADV
ftr-334	793	12	to	to	ADP
ftr-334	793	13	specific	specific	ADJ
ftr-334	793	14	grants	grant	NOUN
ftr-334	793	15	of	of	ADP
ftr-334	793	16	rulemaking	rulemaking	NOUN
ftr-334	793	17	authority	authority	NOUN
ftr-334	793	18	are	be	AUX
ftr-334	793	19	legislative	legislative	ADJ
ftr-334	793	20	.	.	PUNCT
ftr-334	793	21	"	"	PUNCT
ftr-334	794	1	see	see	VERB
ftr-334	794	2	asimow	asimow	NOUN
ftr-334	794	3	,	,	PUNCT
ftr-334	794	4	public	public	ADJ
ftr-334	794	5	participation	participation	NOUN
ftr-334	794	6	,	,	PUNCT
ftr-334	794	7	supra	supra	PROPN
ftr-334	794	8	note	note	NOUN
ftr-334	794	9	21	21	NUM
ftr-334	794	10	,	,	PUNCT
ftr-334	794	11	at	at	ADP
ftr-334	794	12	358	358	NUM
ftr-334	794	13	.	.	PUNCT
ftr-334	795	1	see	see	VERB
ftr-334	795	2	also	also	ADV
ftr-334	795	3	lederman	lederman	PROPN
ftr-334	795	4	,	,	PUNCT
ftr-334	795	5	the	the	DET
ftr-334	795	6	fight	fight	NOUN
ftr-334	795	7	over	over	ADP
ftr-334	795	8	"	"	PUNCT
ftr-334	795	9	fighting	fight	VERB
ftr-334	795	10	regs	reg	NOUN
ftr-334	795	11	,	,	PUNCT
ftr-334	795	12	"	"	PUNCT
ftr-334	795	13	supra	supra	PROPN
ftr-334	795	14	note	note	NOUN
ftr-334	795	15	21	21	NUM
ftr-334	795	16	(	(	PUNCT
ftr-334	795	17	tracing	trace	VERB
ftr-334	795	18	law	law	NOUN
ftr-334	795	19	on	on	ADP
ftr-334	795	20	judicial	judicial	ADJ
ftr-334	795	21	deference	deference	NOUN
ftr-334	795	22	to	to	ADP
ftr-334	795	23	tax	tax	NOUN
ftr-334	795	24	authorities	authority	NOUN
ftr-334	795	25	over	over	ADP
ftr-334	795	26	time	time	NOUN
ftr-334	795	27	)	)	PUNCT
ftr-334	795	28	.	.	PUNCT
ftr-334	796	1	5492012	5492012	NUM
ftr-334	796	2	]	]	PUNCT
ftr-334	796	3	florida	florida	PROPN
ftr-334	796	4	tax	tax	PROPN
ftr-334	796	5	review	review	NOUN
ftr-334	796	6	at	at	ADP
ftr-334	796	7	tax	tax	NOUN
ftr-334	796	8	exceptionalism	exceptionalism	NOUN
ftr-334	796	9	undercuts	undercut	VERB
ftr-334	796	10	the	the	DET
ftr-334	796	11	rationale	rationale	NOUN
ftr-334	796	12	behind	behind	ADP
ftr-334	796	13	the	the	DET
ftr-334	796	14	treasury	treasury	NOUN
ftr-334	796	15	view	view	NOUN
ftr-334	796	16	that	that	SCONJ
ftr-334	796	17	the	the	DET
ftr-334	796	18	apa	apa	PROPN
ftr-334	796	19	participation	participation	NOUN
ftr-334	796	20	requirements	requirement	NOUN
ftr-334	796	21	are	be	AUX
ftr-334	796	22	inapplicable	inapplicable	ADJ
ftr-334	796	23	to	to	ADP
ftr-334	796	24	regulations	regulation	NOUN
ftr-334	796	25	promulgated	promulgate	VERB
ftr-334	796	26	under	under	ADP
ftr-334	796	27	section	section	NOUN
ftr-334	796	28	7805(a	7805(a	NUM
ftr-334	796	29	)	)	PUNCT
ftr-334	796	30	.	.	PUNCT
ftr-334	797	1	as	as	SCONJ
ftr-334	797	2	mayo	mayo	NOUN
ftr-334	797	3	did	do	AUX
ftr-334	797	4	not	not	PART
ftr-334	797	5	speak	speak	VERB
ftr-334	797	6	to	to	ADP
ftr-334	797	7	that	that	DET
ftr-334	797	8	issue	issue	NOUN
ftr-334	797	9	precisely	precisely	ADV
ftr-334	797	10	,	,	PUNCT
ftr-334	797	11	it	it	PRON
ftr-334	797	12	remains	remain	VERB
ftr-334	797	13	to	to	PART
ftr-334	797	14	be	be	AUX
ftr-334	797	15	seen	see	VERB
ftr-334	797	16	how	how	SCONJ
ftr-334	797	17	the	the	DET
ftr-334	797	18	tax	tax	NOUN
ftr-334	797	19	bar	bar	NOUN
ftr-334	797	20	's	's	PART
ftr-334	797	21	exceptional	exceptional	ADJ
ftr-334	797	22	approach	approach	NOUN
ftr-334	797	23	to	to	ADP
ftr-334	797	24	public	public	ADJ
ftr-334	797	25	participation	participation	NOUN
ftr-334	797	26	will	will	AUX
ftr-334	797	27	fare	fare	VERB
ftr-334	797	28	.	.	PUNCT
ftr-334	798	1	in	in	ADP
ftr-334	798	2	addition	addition	NOUN
ftr-334	798	3	to	to	ADP
ftr-334	798	4	regulations	regulation	NOUN
ftr-334	798	5	,	,	PUNCT
ftr-334	798	6	treasury	treasury	PROPN
ftr-334	798	7	and	and	CCONJ
ftr-334	798	8	the	the	DET
ftr-334	798	9	irs	irs	PROPN
ftr-334	798	10	issue	issue	VERB
ftr-334	798	11	several	several	ADJ
ftr-334	798	12	important	important	ADJ
ftr-334	798	13	forms	form	NOUN
ftr-334	798	14	of	of	ADP
ftr-334	798	15	informal	informal	ADJ
ftr-334	798	16	guidance	guidance	NOUN
ftr-334	798	17	(	(	PUNCT
ftr-334	798	18	otherwise	otherwise	ADV
ftr-334	798	19	known	know	VERB
ftr-334	798	20	as	as	ADP
ftr-334	798	21	"	"	PUNCT
ftr-334	798	22	irb	irb	NOUN
ftr-334	798	23	guidance	guidance	NOUN
ftr-334	798	24	"	"	PUNCT
ftr-334	798	25	)	)	PUNCT
ftr-334	798	26	127	127	NUM
ftr-334	798	27	while	while	SCONJ
ftr-334	798	28	these	these	DET
ftr-334	798	29	rules	rule	NOUN
ftr-334	798	30	technically	technically	ADV
ftr-334	798	31	do	do	AUX
ftr-334	798	32	not	not	PART
ftr-334	798	33	bind	bind	VERB
ftr-334	798	34	the	the	DET
ftr-334	798	35	public	public	NOUN
ftr-334	798	36	and	and	CCONJ
ftr-334	798	37	are	be	AUX
ftr-334	798	38	not	not	PART
ftr-334	798	39	promulgated	promulgate	VERB
ftr-334	798	40	with	with	ADP
ftr-334	798	41	notice	notice	NOUN
ftr-334	798	42	and	and	CCONJ
ftr-334	798	43	comment	comment	NOUN
ftr-334	798	44	,	,	PUNCT
ftr-334	798	45	they	they	PRON
ftr-334	798	46	nonetheless	nonetheless	ADV
ftr-334	798	47	often	often	ADV
ftr-334	798	48	bind	bind	VERB
ftr-334	798	49	the	the	DET
ftr-334	798	50	public	public	NOUN
ftr-334	798	51	in	in	ADP
ftr-334	798	52	some	some	DET
ftr-334	798	53	meaningful	meaningful	ADJ
ftr-334	798	54	way	way	NOUN
ftr-334	798	55	,	,	PUNCT
ftr-334	798	56	usually	usually	ADV
ftr-334	798	57	through	through	ADP
ftr-334	798	58	the	the	DET
ftr-334	798	59	imposition	imposition	NOUN
ftr-334	798	60	of	of	ADP
ftr-334	798	61	penalties	penalty	NOUN
ftr-334	798	62	for	for	ADP
ftr-334	798	63	noncompliance.12	noncompliance.12	NOUN
ftr-334	798	64	8	8	NUM
ftr-334	798	65	revenue	revenue	NOUN
ftr-334	798	66	rulings	ruling	NOUN
ftr-334	798	67	are	be	AUX
ftr-334	798	68	interpretations	interpretation	NOUN
ftr-334	798	69	made	make	VERB
ftr-334	798	70	by	by	ADP
ftr-334	798	71	the	the	DET
ftr-334	798	72	irs	irs	PROPN
ftr-334	798	73	and	and	CCONJ
ftr-334	798	74	published	publish	VERB
ftr-334	798	75	in	in	ADP
ftr-334	798	76	the	the	DET
ftr-334	798	77	internal	internal	ADJ
ftr-334	798	78	revenue	revenue	NOUN
ftr-334	798	79	bulletin	bulletin	NOUN
ftr-334	798	80	(	(	PUNCT
ftr-334	798	81	irb	irb	PROPN
ftr-334	798	82	)	)	PUNCT
ftr-334	798	83	,	,	PUNCT
ftr-334	798	84	which	which	PRON
ftr-334	798	85	apply	apply	VERB
ftr-334	798	86	tax	tax	NOUN
ftr-334	798	87	law	law	NOUN
ftr-334	798	88	to	to	ADP
ftr-334	798	89	a	a	DET
ftr-334	798	90	particular	particular	ADJ
ftr-334	798	91	set	set	NOUN
ftr-334	798	92	of	of	ADP
ftr-334	798	93	facts.12	facts.12	PROPN
ftr-334	798	94	9	9	NUM
ftr-334	798	95	they	they	PRON
ftr-334	798	96	are	be	AUX
ftr-334	798	97	both	both	PRON
ftr-334	798	98	intended	intend	VERB
ftr-334	798	99	to	to	PART
ftr-334	798	100	inform	inform	VERB
ftr-334	798	101	taxpayers	taxpayer	NOUN
ftr-334	798	102	of	of	ADP
ftr-334	798	103	the	the	DET
ftr-334	798	104	likely	likely	ADJ
ftr-334	798	105	outcome	outcome	NOUN
ftr-334	798	106	of	of	ADP
ftr-334	798	107	their	their	PRON
ftr-334	798	108	behavior	behavior	NOUN
ftr-334	798	109	and	and	CCONJ
ftr-334	798	110	provide	provide	VERB
ftr-334	798	111	irs	irs	PROPN
ftr-334	798	112	staffers	staffer	NOUN
ftr-334	798	113	with	with	ADP
ftr-334	798	114	a	a	DET
ftr-334	798	115	format	format	NOUN
ftr-334	798	116	to	to	PART
ftr-334	798	117	apply	apply	VERB
ftr-334	798	118	the	the	DET
ftr-334	798	119	treasury	treasury	NOUN
ftr-334	798	120	position	position	NOUN
ftr-334	798	121	ensuring	ensure	VERB
ftr-334	798	122	uniform	uniform	ADJ
ftr-334	798	123	application	application	NOUN
ftr-334	798	124	of	of	ADP
ftr-334	798	125	the	the	DET
ftr-334	798	126	tax	tax	NOUN
ftr-334	798	127	law.130	law.130	NOUN
ftr-334	798	128	revenue	revenue	NOUN
ftr-334	798	129	procedures	procedure	NOUN
ftr-334	798	130	have	have	VERB
ftr-334	798	131	a	a	DET
ftr-334	798	132	similar	similar	ADJ
ftr-334	798	133	objective	objective	NOUN
ftr-334	798	134	,	,	PUNCT
ftr-334	798	135	setting	set	VERB
ftr-334	798	136	forth	forth	ADP
ftr-334	798	137	procedure	procedure	NOUN
ftr-334	798	138	to	to	PART
ftr-334	798	139	allow	allow	VERB
ftr-334	798	140	employees	employee	NOUN
ftr-334	798	141	to	to	PART
ftr-334	798	142	apply	apply	VERB
ftr-334	798	143	the	the	DET
ftr-334	798	144	tax	tax	NOUN
ftr-334	798	145	law	law	NOUN
ftr-334	798	146	and	and	CCONJ
ftr-334	798	147	assist	assist	VERB
ftr-334	798	148	taxpayers	taxpayer	NOUN
ftr-334	798	149	,	,	PUNCT
ftr-334	798	150	promoting	promote	VERB
ftr-334	798	151	voluntary	voluntary	ADJ
ftr-334	798	152	tax	tax	NOUN
ftr-334	798	153	compliance.131	compliance.131	PROPN
ftr-334	798	154	revenue	revenue	NOUN
ftr-334	798	155	procedures	procedure	NOUN
ftr-334	798	156	are	be	AUX
ftr-334	798	157	issued	issue	VERB
ftr-334	798	158	principally	principally	ADV
ftr-334	798	159	by	by	ADP
ftr-334	798	160	the	the	DET
ftr-334	798	161	associate	associate	ADJ
ftr-334	798	162	chief	chief	ADJ
ftr-334	798	163	counsel	counsel	NOUN
ftr-334	798	164	offices	office	NOUN
ftr-334	798	165	,	,	PUNCT
ftr-334	798	166	are	be	AUX
ftr-334	798	167	published	publish	VERB
ftr-334	798	168	in	in	ADP
ftr-334	798	169	the	the	DET
ftr-334	798	170	rb	rb	NOUN
ftr-334	798	171	,	,	PUNCT
ftr-334	798	172	and	and	CCONJ
ftr-334	798	173	cover	cover	VERB
ftr-334	798	174	a	a	DET
ftr-334	798	175	wide	wide	ADJ
ftr-334	798	176	variety	variety	NOUN
ftr-334	798	177	of	of	ADP
ftr-334	798	178	procedural	procedural	ADJ
ftr-334	798	179	and	and	CCONJ
ftr-334	798	180	administrative	administrative	ADJ
ftr-334	798	181	matters	matter	NOUN
ftr-334	798	182	.	.	PUNCT
ftr-334	799	1	when	when	SCONJ
ftr-334	799	2	there	there	PRON
ftr-334	799	3	is	be	VERB
ftr-334	799	4	a	a	DET
ftr-334	799	5	need	need	NOUN
ftr-334	799	6	for	for	ADP
ftr-334	799	7	quick	quick	ADJ
ftr-334	799	8	and	and	CCONJ
ftr-334	799	9	immediate	immediate	ADJ
ftr-334	799	10	guidance	guidance	NOUN
ftr-334	799	11	to	to	PART
ftr-334	799	12	ensure	ensure	VERB
ftr-334	799	13	effective	effective	ADJ
ftr-334	799	14	tax	tax	NOUN
ftr-334	799	15	administration	administration	NOUN
ftr-334	799	16	,	,	PUNCT
ftr-334	799	17	the	the	DET
ftr-334	799	18	irs	irs	PROPN
ftr-334	799	19	often	often	ADV
ftr-334	799	20	uses	use	VERB
ftr-334	799	21	notices	notice	NOUN
ftr-334	799	22	and	and	CCONJ
ftr-334	799	23	announcements	announcement	NOUN
ftr-334	799	24	as	as	ADP
ftr-334	799	25	its	its	PRON
ftr-334	799	26	delivery	delivery	NOUN
ftr-334	799	27	methods	method	NOUN
ftr-334	799	28	of	of	ADP
ftr-334	799	29	choice	choice	NOUN
ftr-334	799	30	.	.	PUNCT
ftr-334	800	1	a	a	DET
ftr-334	800	2	notice	notice	NOUN
ftr-334	800	3	is	be	AUX
ftr-334	800	4	published	publish	VERB
ftr-334	800	5	in	in	ADP
ftr-334	800	6	the	the	DET
ftr-334	800	7	irb	irb	NOUN
ftr-334	800	8	and	and	CCONJ
ftr-334	800	9	can	can	AUX
ftr-334	800	10	cover	cover	VERB
ftr-334	800	11	a	a	DET
ftr-334	800	12	large	large	ADJ
ftr-334	800	13	array	array	NOUN
ftr-334	800	14	of	of	ADP
ftr-334	800	15	topics	topic	NOUN
ftr-334	800	16	ranging	range	VERB
ftr-334	800	17	from	from	ADP
ftr-334	800	18	changes	change	NOUN
ftr-334	800	19	in	in	ADP
ftr-334	800	20	forms	form	NOUN
ftr-334	800	21	,	,	PUNCT
ftr-334	800	22	solicitation	solicitation	NOUN
ftr-334	800	23	of	of	ADP
ftr-334	800	24	public	public	ADJ
ftr-334	800	25	comments	comment	NOUN
ftr-334	800	26	,	,	PUNCT
ftr-334	800	27	and	and	CCONJ
ftr-334	800	28	to	to	PART
ftr-334	800	29	alert	alert	VERB
ftr-334	800	30	the	the	DET
ftr-334	800	31	public	public	NOUN
ftr-334	800	32	to	to	ADP
ftr-334	800	33	proposed	propose	VERB
ftr-334	800	34	rulemaking.13	rulemaking.13	NOUN
ftr-334	800	35	2	2	NUM
ftr-334	800	36	announcements	announcement	NOUN
ftr-334	800	37	,	,	PUNCT
ftr-334	800	38	also	also	ADV
ftr-334	800	39	published	publish	VERB
ftr-334	800	40	in	in	ADP
ftr-334	800	41	the	the	DET
ftr-334	800	42	irb	irb	NOUN
ftr-334	800	43	,	,	PUNCT
ftr-334	800	44	usually	usually	ADV
ftr-334	800	45	contain	contain	VERB
ftr-334	800	46	information	information	NOUN
ftr-334	800	47	of	of	ADP
ftr-334	800	48	short	short	ADJ
ftr-334	800	49	term	term	NOUN
ftr-334	800	50	value	value	NOUN
ftr-334	800	51	such	such	ADJ
ftr-334	800	52	as	as	ADP
ftr-334	800	53	effective	effective	ADJ
ftr-334	800	54	dates	date	NOUN
ftr-334	800	55	of	of	ADP
ftr-334	800	56	temporary	temporary	ADJ
ftr-334	800	57	regulations	regulation	NOUN
ftr-334	800	58	,	,	PUNCT
ftr-334	800	59	modification	modification	NOUN
ftr-334	800	60	of	of	ADP
ftr-334	800	61	form	form	NOUN
ftr-334	800	62	instructions	instruction	NOUN
ftr-334	800	63	or	or	CCONJ
ftr-334	800	64	providing	provide	VERB
ftr-334	800	65	explanations	explanation	NOUN
ftr-334	800	66	for	for	ADP
ftr-334	800	67	newly	newly	ADV
ftr-334	800	68	adopted	adopt	VERB
ftr-334	800	69	policies	policy	NOUN
ftr-334	800	70	or	or	CCONJ
ftr-334	800	71	programs	program	NOUN
ftr-334	800	72	.	.	PUNCT
ftr-334	801	1	'33	'33	NUM
ftr-334	801	2	this	this	DET
ftr-334	801	3	brief	brief	ADJ
ftr-334	801	4	list	list	NOUN
ftr-334	801	5	only	only	ADV
ftr-334	801	6	scratches	scratch	VERB
ftr-334	801	7	the	the	DET
ftr-334	801	8	surface	surface	NOUN
ftr-334	801	9	of	of	ADP
ftr-334	801	10	irs	irs	PROPN
ftr-334	801	11	guidance	guidance	NOUN
ftr-334	801	12	which	which	PRON
ftr-334	801	13	also	also	ADV
ftr-334	801	14	includes	include	VERB
ftr-334	801	15	various	various	ADJ
ftr-334	801	16	types	type	NOUN
ftr-334	801	17	of	of	ADP
ftr-334	801	18	letter	letter	NOUN
ftr-334	801	19	rulings	ruling	NOUN
ftr-334	801	20	,	,	PUNCT
ftr-334	801	21	several	several	ADJ
ftr-334	801	22	forms	form	NOUN
ftr-334	801	23	of	of	ADP
ftr-334	801	24	legal	legal	ADJ
ftr-334	801	25	advice	advice	NOUN
ftr-334	801	26	such	such	ADJ
ftr-334	801	27	as	as	ADP
ftr-334	801	28	technical	technical	ADJ
ftr-334	801	29	advice	advice	NOUN
ftr-334	801	30	memoranda	memorandum	NOUN
ftr-334	801	31	and	and	CCONJ
ftr-334	801	32	chief	chief	NOUN
ftr-334	801	33	127	127	NUM
ftr-334	801	34	.	.	PUNCT
ftr-334	802	1	see	see	VERB
ftr-334	802	2	hickman	hickman	PROPN
ftr-334	802	3	,	,	PUNCT
ftr-334	802	4	irb	irb	VERB
ftr-334	802	5	guidance	guidance	NOUN
ftr-334	802	6	,	,	PUNCT
ftr-334	802	7	supra	supra	PROPN
ftr-334	802	8	note	note	PROPN
ftr-334	802	9	28	28	NUM
ftr-334	802	10	,	,	PUNCT
ftr-334	802	11	at	at	ADP
ftr-334	802	12	240	240	NUM
ftr-334	802	13	(	(	PUNCT
ftr-334	802	14	explaining	explain	VERB
ftr-334	802	15	the	the	DET
ftr-334	802	16	term	term	NOUN
ftr-334	802	17	"	"	PUNCT
ftr-334	802	18	irb	irb	NOUN
ftr-334	802	19	guidance	guidance	NOUN
ftr-334	802	20	"	"	PUNCT
ftr-334	802	21	is	be	AUX
ftr-334	802	22	given	give	VERB
ftr-334	802	23	for	for	ADP
ftr-334	802	24	the	the	DET
ftr-334	802	25	documents	document	NOUN
ftr-334	802	26	published	publish	VERB
ftr-334	802	27	in	in	ADP
ftr-334	802	28	the	the	DET
ftr-334	802	29	internal	internal	ADJ
ftr-334	802	30	revenue	revenue	NOUN
ftr-334	802	31	bulletin	bulletin	NOUN
ftr-334	802	32	and	and	CCONJ
ftr-334	802	33	cumulative	cumulative	ADJ
ftr-334	802	34	bulletin	bulletin	NOUN
ftr-334	802	35	)	)	PUNCT
ftr-334	802	36	.	.	PUNCT
ftr-334	803	1	128	128	X
ftr-334	803	2	.	.	PUNCT
ftr-334	804	1	see	see	VERB
ftr-334	804	2	reg	reg	NOUN
ftr-334	804	3	.	.	PUNCT
ftr-334	805	1	§	§	PROPN
ftr-334	805	2	1.6662	1.6662	NUM
ftr-334	805	3	-	-	SYM
ftr-334	805	4	3(b)(2	3(b)(2	NUM
ftr-334	805	5	)	)	PUNCT
ftr-334	805	6	(	(	PUNCT
ftr-334	805	7	allowing	allow	VERB
ftr-334	805	8	for	for	ADP
ftr-334	805	9	imposition	imposition	NOUN
ftr-334	805	10	of	of	ADP
ftr-334	805	11	penalties	penalty	NOUN
ftr-334	805	12	for	for	ADP
ftr-334	805	13	failure	failure	NOUN
ftr-334	805	14	to	to	PART
ftr-334	805	15	comply	comply	VERB
ftr-334	805	16	with	with	ADP
ftr-334	805	17	revenue	revenue	NOUN
ftr-334	805	18	rulings	ruling	NOUN
ftr-334	805	19	and	and	CCONJ
ftr-334	805	20	notices	notice	NOUN
ftr-334	805	21	)	)	PUNCT
ftr-334	805	22	;	;	PUNCT
ftr-334	805	23	hickman	hickman	PROPN
ftr-334	805	24	,	,	PUNCT
ftr-334	805	25	irb	irb	VERB
ftr-334	805	26	guidance	guidance	NOUN
ftr-334	805	27	,	,	PUNCT
ftr-334	805	28	supra	supra	PROPN
ftr-334	805	29	note	note	PROPN
ftr-334	805	30	28	28	NUM
ftr-334	805	31	,	,	PUNCT
ftr-334	805	32	at	at	ADP
ftr-334	805	33	265	265	NUM
ftr-334	805	34	(	(	PUNCT
ftr-334	805	35	noting	note	VERB
ftr-334	805	36	that	that	SCONJ
ftr-334	805	37	taxpayers	taxpayer	NOUN
ftr-334	805	38	and	and	CCONJ
ftr-334	805	39	return	return	VERB
ftr-334	805	40	preparers	preparer	NOUN
ftr-334	805	41	can	can	AUX
ftr-334	805	42	be	be	AUX
ftr-334	805	43	subject	subject	ADJ
ftr-334	805	44	to	to	ADP
ftr-334	805	45	penalties	penalty	NOUN
ftr-334	805	46	for	for	ADP
ftr-334	805	47	failing	fail	VERB
ftr-334	805	48	to	to	PART
ftr-334	805	49	comply	comply	VERB
ftr-334	805	50	with	with	ADP
ftr-334	805	51	facially	facially	ADJ
ftr-334	805	52	non	non	ADJ
ftr-334	805	53	-	-	ADJ
ftr-334	805	54	binding	binding	ADJ
ftr-334	805	55	irb	irb	NOUN
ftr-334	805	56	guidance	guidance	NOUN
ftr-334	805	57	)	)	PUNCT
ftr-334	805	58	.	.	PUNCT
ftr-334	806	1	.129	.129	NUM
ftr-334	806	2	.	.	PUNCT
ftr-334	807	1	internal	internal	ADJ
ftr-334	807	2	revenue	revenue	NOUN
ftr-334	807	3	manual	manual	NOUN
ftr-334	807	4	§	§	PROPN
ftr-334	807	5	32.2.2.3.1	32.2.2.3.1	PROPN
ftr-334	807	6	.	.	PROPN
ftr-334	807	7	130	130	NUM
ftr-334	807	8	.	.	PUNCT
ftr-334	808	1	see	see	VERB
ftr-334	808	2	korb	korb	PROPN
ftr-334	808	3	,	,	PUNCT
ftr-334	808	4	the	the	DET
ftr-334	808	5	four	four	NUM
ftr-334	808	6	r	r	NOUN
ftr-334	808	7	's	's	PART
ftr-334	808	8	revisited	revisit	VERB
ftr-334	808	9	,	,	PUNCT
ftr-334	808	10	supra	supra	PROPN
ftr-334	808	11	note	note	NOUN
ftr-334	808	12	27	27	NUM
ftr-334	808	13	,	,	PUNCT
ftr-334	808	14	at	at	ADP
ftr-334	808	15	330	330	NUM
ftr-334	808	16	-	-	SYM
ftr-334	808	17	31	31	NUM
ftr-334	808	18	(	(	PUNCT
ftr-334	808	19	describing	describe	VERB
ftr-334	808	20	history	history	NOUN
ftr-334	808	21	and	and	CCONJ
ftr-334	808	22	purpose	purpose	NOUN
ftr-334	808	23	of	of	ADP
ftr-334	808	24	revenue	revenue	NOUN
ftr-334	808	25	rulings	ruling	NOUN
ftr-334	808	26	)	)	PUNCT
ftr-334	808	27	.	.	PUNCT
ftr-334	809	1	131	131	X
ftr-334	809	2	.	.	PUNCT
ftr-334	809	3	see	see	VERB
ftr-334	809	4	i	i	PRON
ftr-334	809	5	d.	d.	PROPN
ftr-334	809	6	at	at	ADP
ftr-334	809	7	336	336	NUM
ftr-334	809	8	.	.	PUNCT
ftr-334	810	1	132	132	NUM
ftr-334	810	2	.	.	PUNCT
ftr-334	810	3	see	see	VERB
ftr-334	810	4	i	i	PRON
ftr-334	810	5	d.	d.	PROPN
ftr-334	810	6	at	at	ADP
ftr-334	810	7	339	339	NUM
ftr-334	810	8	-	-	SYM
ftr-334	810	9	340	340	NUM
ftr-334	810	10	(	(	PUNCT
ftr-334	810	11	listing	list	VERB
ftr-334	810	12	topics	topic	NOUN
ftr-334	810	13	covered	cover	VERB
ftr-334	810	14	by	by	ADP
ftr-334	810	15	irs	irs	PROPN
ftr-334	810	16	notices	notice	NOUN
ftr-334	810	17	)	)	PUNCT
ftr-334	810	18	.	.	PUNCT
ftr-334	811	1	133	133	NUM
ftr-334	811	2	.	.	PUNCT
ftr-334	812	1	see	see	VERB
ftr-334	812	2	i	i	PRON
ftr-334	812	3	d.	d.	PROPN
ftr-334	812	4	at	at	ADP
ftr-334	812	5	340	340	NUM
ftr-334	812	6	-	-	SYM
ftr-334	812	7	41	41	NUM
ftr-334	812	8	(	(	PUNCT
ftr-334	812	9	explaining	explain	VERB
ftr-334	812	10	short	short	ADJ
ftr-334	812	11	term	term	NOUN
ftr-334	812	12	guidance	guidance	NOUN
ftr-334	812	13	is	be	AUX
ftr-334	812	14	more	more	ADV
ftr-334	812	15	typically	typically	ADV
ftr-334	812	16	disseminated	disseminate	VERB
ftr-334	812	17	in	in	ADP
ftr-334	812	18	the	the	DET
ftr-334	812	19	form	form	NOUN
ftr-334	812	20	of	of	ADP
ftr-334	812	21	announcements	announcement	NOUN
ftr-334	812	22	)	)	PUNCT
ftr-334	812	23	.	.	PUNCT
ftr-334	813	1	[	[	X
ftr-334	813	2	vol	vol	NOUN
ftr-334	813	3	.	.	PUNCT
ftr-334	814	1	12:7550	12:7550	NUM
ftr-334	814	2	paradigm	paradigm	NOUN
ftr-334	814	3	for	for	ADP
ftr-334	814	4	irs	irs	PROPN
ftr-334	814	5	guidance	guidance	NOUN
ftr-334	814	6	counsel	counsel	NOUN
ftr-334	814	7	notices	notice	NOUN
ftr-334	814	8	,	,	PUNCT
ftr-334	814	9	and	and	CCONJ
ftr-334	814	10	notices	notice	NOUN
ftr-334	814	11	of	of	ADP
ftr-334	814	12	acquiescence.134	acquiescence.134	NOUN
ftr-334	814	13	moreover	moreover	ADV
ftr-334	814	14	,	,	PUNCT
ftr-334	814	15	as	as	ADP
ftr-334	814	16	with	with	ADP
ftr-334	814	17	the	the	DET
ftr-334	814	18	schedule	schedule	NOUN
ftr-334	814	19	utp	utp	VERB
ftr-334	814	20	discussed	discuss	VERB
ftr-334	814	21	above	above	ADV
ftr-334	814	22	,	,	PUNCT
ftr-334	814	23	much	much	ADJ
ftr-334	814	24	guidance	guidance	VERB
ftr-334	814	25	the	the	DET
ftr-334	814	26	irs	irs	PROPN
ftr-334	814	27	issues	issue	NOUN
ftr-334	814	28	actually	actually	ADV
ftr-334	814	29	takes	take	VERB
ftr-334	814	30	place	place	NOUN
ftr-334	814	31	in	in	ADP
ftr-334	814	32	forms	form	NOUN
ftr-334	814	33	,	,	PUNCT
ftr-334	814	34	schedules	schedule	NOUN
ftr-334	814	35	,	,	PUNCT
ftr-334	814	36	and	and	CCONJ
ftr-334	814	37	instructions	instruction	NOUN
ftr-334	814	38	,	,	PUNCT
ftr-334	814	39	and	and	CCONJ
ftr-334	814	40	increasingly	increasingly	ADV
ftr-334	814	41	in	in	ADP
ftr-334	814	42	the	the	DET
ftr-334	814	43	form	form	NOUN
ftr-334	814	44	of	of	ADP
ftr-334	814	45	posted	post	VERB
ftr-334	814	46	questions	question	NOUN
ftr-334	814	47	on	on	ADP
ftr-334	814	48	the	the	DET
ftr-334	814	49	irs	irs	PROPN
ftr-334	814	50	web	web	NOUN
ftr-334	814	51	page	page	NOUN
ftr-334	814	52	.	.	PUNCT
ftr-334	815	1	d.	d.	PROPN
ftr-334	815	2	the	the	DET
ftr-334	815	3	impact	impact	NOUN
ftr-334	815	4	of	of	ADP
ftr-334	815	5	tax	tax	NOUN
ftr-334	815	6	exceptionalisn	exceptionalisn	NOUN
ftr-334	815	7	on	on	ADP
ftr-334	815	8	public	public	ADJ
ftr-334	815	9	participation	participation	NOUN
ftr-334	815	10	regardless	regardless	ADV
ftr-334	815	11	of	of	ADP
ftr-334	815	12	whether	whether	SCONJ
ftr-334	815	13	treasury	treasury	NOUN
ftr-334	815	14	correctly	correctly	ADV
ftr-334	815	15	exempts	exempt	VERB
ftr-334	815	16	its	its	PRON
ftr-334	815	17	irb	irb	NOUN
ftr-334	815	18	guidance	guidance	NOUN
ftr-334	815	19	from	from	ADP
ftr-334	815	20	the	the	DET
ftr-334	815	21	apa	apa	PROPN
ftr-334	815	22	's	's	PART
ftr-334	815	23	notice	notice	NOUN
ftr-334	815	24	and	and	CCONJ
ftr-334	815	25	comment	comment	NOUN
ftr-334	815	26	regime	regime	NOUN
ftr-334	815	27	,	,	PUNCT
ftr-334	815	28	the	the	DET
ftr-334	815	29	extension	extension	NOUN
ftr-334	815	30	of	of	ADP
ftr-334	815	31	irs	irs	PROPN
ftr-334	815	32	guidance	guidance	NOUN
ftr-334	815	33	to	to	ADP
ftr-334	815	34	issues	issue	NOUN
ftr-334	815	35	relating	relate	VERB
ftr-334	815	36	to	to	ADP
ftr-334	815	37	benefits	benefit	NOUN
ftr-334	815	38	and	and	CCONJ
ftr-334	815	39	relief	relief	NOUN
ftr-334	815	40	from	from	ADP
ftr-334	815	41	liability	liability	NOUN
ftr-334	815	42	also	also	ADV
ftr-334	815	43	heightens	heighten	VERB
ftr-334	815	44	the	the	DET
ftr-334	815	45	risk	risk	NOUN
ftr-334	815	46	that	that	SCONJ
ftr-334	815	47	administrative	administrative	ADJ
ftr-334	815	48	law	law	NOUN
ftr-334	815	49	scholars	scholar	NOUN
ftr-334	815	50	have	have	AUX
ftr-334	815	51	emphasized	emphasize	VERB
ftr-334	815	52	regarding	regard	VERB
ftr-334	815	53	the	the	DET
ftr-334	815	54	impact	impact	NOUN
ftr-334	815	55	of	of	ADP
ftr-334	815	56	illsuited	illsuited	ADJ
ftr-334	815	57	agency	agency	NOUN
ftr-334	815	58	guidance	guidance	NOUN
ftr-334	815	59	directed	direct	VERB
ftr-334	815	60	at	at	ADP
ftr-334	815	61	lower	low	ADJ
ftr-334	815	62	income	income	NOUN
ftr-334	815	63	individuals	individual	NOUN
ftr-334	815	64	.	.	PUNCT
ftr-334	816	1	"	"	PUNCT
ftr-334	816	2	'	'	PUNCT
ftr-334	816	3	as	as	SCONJ
ftr-334	816	4	substantive	substantive	ADJ
ftr-334	816	5	provisions	provision	NOUN
ftr-334	816	6	reach	reach	VERB
ftr-334	816	7	issues	issue	NOUN
ftr-334	816	8	relating	relate	VERB
ftr-334	816	9	to	to	ADP
ftr-334	816	10	potentially	potentially	ADV
ftr-334	816	11	the	the	DET
ftr-334	816	12	difference	difference	NOUN
ftr-334	816	13	between	between	ADP
ftr-334	816	14	poverty	poverty	NOUN
ftr-334	816	15	'	'	PART
ftr-334	816	16	36	36	NUM
ftr-334	816	17	or	or	CCONJ
ftr-334	816	18	a	a	DET
ftr-334	816	19	lifetime	lifetime	NOUN
ftr-334	816	20	of	of	ADP
ftr-334	816	21	tax	tax	NOUN
ftr-334	816	22	debt	debt	NOUN
ftr-334	816	23	,	,	PUNCT
ftr-334	816	24	37	37	NUM
ftr-334	816	25	leading	lead	VERB
ftr-334	816	26	to	to	ADP
ftr-334	816	27	possibly	possibly	ADV
ftr-334	816	28	devastating	devastating	ADJ
ftr-334	816	29	impact	impact	NOUN
ftr-334	816	30	,	,	PUNCT
ftr-334	816	31	the	the	DET
ftr-334	816	32	interest	interest	NOUN
ftr-334	816	33	in	in	ADP
ftr-334	816	34	crafting	craft	VERB
ftr-334	816	35	appropriate	appropriate	ADJ
ftr-334	816	36	guidance	guidance	NOUN
ftr-334	816	37	the	the	DET
ftr-334	816	38	first	first	ADJ
ftr-334	816	39	time	time	NOUN
ftr-334	816	40	around	around	ADV
ftr-334	816	41	becomes	become	VERB
ftr-334	816	42	a	a	DET
ftr-334	816	43	necessity	necessity	NOUN
ftr-334	816	44	.	.	PUNCT
ftr-334	817	1	moreover	moreover	ADV
ftr-334	817	2	,	,	PUNCT
ftr-334	817	3	less	less	ADV
ftr-334	817	4	sophisticated	sophisticated	ADJ
ftr-334	817	5	taxpayers	taxpayer	NOUN
ftr-334	817	6	may	may	AUX
ftr-334	817	7	be	be	AUX
ftr-334	817	8	unwilling	unwilling	ADJ
ftr-334	817	9	or	or	CCONJ
ftr-334	817	10	not	not	PART
ftr-334	817	11	able	able	ADJ
ftr-334	817	12	to	to	PART
ftr-334	817	13	discern	discern	VERB
ftr-334	817	14	the	the	DET
ftr-334	817	15	difference	difference	NOUN
ftr-334	817	16	between	between	ADP
ftr-334	817	17	legally	legally	ADV
ftr-334	817	18	binding	bind	VERB
ftr-334	817	19	rules	rule	NOUN
ftr-334	817	20	and	and	CCONJ
ftr-334	817	21	others	other	NOUN
ftr-334	817	22	,	,	PUNCT
ftr-334	817	23	effectively	effectively	ADV
ftr-334	817	24	making	make	VERB
ftr-334	817	25	the	the	DET
ftr-334	817	26	policy	policy	NOUN
ftr-334	817	27	de	de	X
ftr-334	817	28	facto	facto	X
ftr-334	817	29	binding	bind	VERB
ftr-334	817	30	.	.	PUNCT
ftr-334	818	1	'3	'3	PART
ftr-334	819	1	1	1	NUM
ftr-334	819	2	while	while	SCONJ
ftr-334	819	3	the	the	DET
ftr-334	819	4	irs	irs	PROPN
ftr-334	819	5	may	may	AUX
ftr-334	819	6	ask	ask	VERB
ftr-334	819	7	for	for	ADP
ftr-334	819	8	public	public	ADJ
ftr-334	819	9	input	input	NOUN
ftr-334	819	10	or	or	CCONJ
ftr-334	819	11	input	input	NOUN
ftr-334	819	12	from	from	ADP
ftr-334	819	13	proxies	proxy	NOUN
ftr-334	819	14	such	such	ADJ
ftr-334	819	15	as	as	ADP
ftr-334	819	16	the	the	DET
ftr-334	819	17	american	american	PROPN
ftr-334	819	18	bar	bar	PROPN
ftr-334	819	19	association	association	PROPN
ftr-334	819	20	tax	tax	NOUN
ftr-334	819	21	section	section	NOUN
ftr-334	819	22	when	when	SCONJ
ftr-334	819	23	it	it	PRON
ftr-334	819	24	publishes	publish	VERB
ftr-334	819	25	informal	informal	ADJ
ftr-334	819	26	guidance	guidance	NOUN
ftr-334	819	27	,	,	PUNCT
ftr-334	819	28	it	it	PRON
ftr-334	819	29	is	be	AUX
ftr-334	819	30	difficult	difficult	ADJ
ftr-334	819	31	for	for	ADP
ftr-334	819	32	issues	issue	NOUN
ftr-334	819	33	that	that	PRON
ftr-334	819	34	do	do	AUX
ftr-334	819	35	not	not	PART
ftr-334	819	36	have	have	VERB
ftr-334	819	37	a	a	DET
ftr-334	819	38	natural	natural	ADJ
ftr-334	819	39	constituency	constituency	NOUN
ftr-334	819	40	to	to	PART
ftr-334	819	41	generate	generate	VERB
ftr-334	819	42	informal	informal	ADJ
ftr-334	819	43	or	or	CCONJ
ftr-334	819	44	formal	formal	ADJ
ftr-334	819	45	input	input	NOUN
ftr-334	819	46	.	.	PUNCT
ftr-334	820	1	the	the	DET
ftr-334	820	2	big	big	ADJ
ftr-334	820	3	problem	problem	NOUN
ftr-334	820	4	is	be	AUX
ftr-334	820	5	the	the	DET
ftr-334	820	6	absence	absence	NOUN
ftr-334	820	7	of	of	ADP
ftr-334	820	8	possibility	possibility	NOUN
ftr-334	820	9	of	of	ADP
ftr-334	820	10	private	private	ADJ
ftr-334	820	11	parties	party	NOUN
ftr-334	820	12	to	to	PART
ftr-334	820	13	be	be	AUX
ftr-334	820	14	heard	hear	VERB
ftr-334	820	15	on	on	ADP
ftr-334	820	16	proposed	propose	VERB
ftr-334	820	17	policy	policy	NOUN
ftr-334	820	18	alternatives	alternative	NOUN
ftr-334	820	19	.	.	PUNCT
ftr-334	821	1	'39	'39	NUM
ftr-334	821	2	134	134	NUM
ftr-334	821	3	.	.	PUNCT
ftr-334	822	1	see	see	VERB
ftr-334	822	2	generally	generally	ADV
ftr-334	822	3	korb	korb	PROPN
ftr-334	822	4	,	,	PUNCT
ftr-334	822	5	the	the	DET
ftr-334	822	6	four	four	NUM
ftr-334	822	7	r	r	NOUN
ftr-334	822	8	's	's	PART
ftr-334	822	9	revisited	revisit	VERB
ftr-334	822	10	,	,	PUNCT
ftr-334	822	11	supra	supra	PROPN
ftr-334	822	12	note	note	NOUN
ftr-334	822	13	27	27	NUM
ftr-334	822	14	,	,	PUNCT
ftr-334	822	15	at	at	ADP
ftr-334	822	16	330	330	NUM
ftr-334	822	17	-	-	SYM
ftr-334	822	18	361	361	NUM
ftr-334	822	19	(	(	PUNCT
ftr-334	822	20	discussing	discuss	VERB
ftr-334	822	21	various	various	ADJ
ftr-334	822	22	forms	form	NOUN
ftr-334	822	23	of	of	ADP
ftr-334	822	24	irs	irs	PROPN
ftr-334	822	25	informal	informal	ADJ
ftr-334	822	26	published	publish	VERB
ftr-334	822	27	guidance	guidance	NOUN
ftr-334	822	28	)	)	PUNCT
ftr-334	822	29	.	.	PUNCT
ftr-334	823	1	135	135	NUM
ftr-334	823	2	.	.	PUNCT
ftr-334	823	3	see	see	VERB
ftr-334	823	4	bonfield	bonfield	NOUN
ftr-334	823	5	,	,	PUNCT
ftr-334	823	6	representation	representation	NOUN
ftr-334	823	7	for	for	ADP
ftr-334	823	8	the	the	DET
ftr-334	823	9	poor	poor	ADJ
ftr-334	823	10	,	,	PUNCT
ftr-334	823	11	supra	supra	PROPN
ftr-334	823	12	note	note	NOUN
ftr-334	823	13	64	64	NUM
ftr-334	823	14	,	,	PUNCT
ftr-334	823	15	at	at	ADP
ftr-334	823	16	511	511	NUM
ftr-334	823	17	-	-	SYM
ftr-334	823	18	12	12	NUM
ftr-334	823	19	.	.	PUNCT
ftr-334	823	20	136	136	NUM
ftr-334	823	21	.	.	PUNCT
ftr-334	824	1	the	the	DET
ftr-334	824	2	most	most	ADV
ftr-334	824	3	predominant	predominant	ADJ
ftr-334	824	4	credit	credit	NOUN
ftr-334	824	5	used	use	VERB
ftr-334	824	6	for	for	ADP
ftr-334	824	7	low	low	ADJ
ftr-334	824	8	-	-	PUNCT
ftr-334	824	9	income	income	NOUN
ftr-334	824	10	taxpayers	taxpayer	NOUN
ftr-334	824	11	is	be	AUX
ftr-334	824	12	the	the	DET
ftr-334	824	13	earned	earn	VERB
ftr-334	824	14	income	income	NOUN
ftr-334	824	15	tax	tax	NOUN
ftr-334	824	16	credit	credit	NOUN
ftr-334	824	17	.	.	PUNCT
ftr-334	825	1	see	see	VERB
ftr-334	825	2	holt	holt	PROPN
ftr-334	825	3	,	,	PUNCT
ftr-334	825	4	the	the	DET
ftr-334	825	5	eitc	eitc	NOUN
ftr-334	825	6	at	at	ADP
ftr-334	825	7	age	age	NOUN
ftr-334	825	8	30	30	NUM
ftr-334	825	9	,	,	PUNCT
ftr-334	825	10	supra	supra	PROPN
ftr-334	825	11	note	note	NOUN
ftr-334	825	12	36	36	NUM
ftr-334	825	13	(	(	PUNCT
ftr-334	825	14	surveying	survey	VERB
ftr-334	825	15	recent	recent	ADJ
ftr-334	825	16	studies	study	NOUN
ftr-334	825	17	addressing	address	VERB
ftr-334	825	18	eitc	eitc	ADJ
ftr-334	825	19	issues	issue	NOUN
ftr-334	825	20	)	)	PUNCT
ftr-334	825	21	.	.	PUNCT
ftr-334	826	1	for	for	ADP
ftr-334	826	2	a	a	DET
ftr-334	826	3	somewhat	somewhat	ADV
ftr-334	826	4	different	different	ADJ
ftr-334	826	5	view	view	NOUN
ftr-334	826	6	of	of	ADP
ftr-334	826	7	the	the	DET
ftr-334	826	8	topic	topic	NOUN
ftr-334	826	9	,	,	PUNCT
ftr-334	826	10	see	see	VERB
ftr-334	826	11	also	also	ADV
ftr-334	826	12	leonard	leonard	PROPN
ftr-334	826	13	burman	burman	PROPN
ftr-334	826	14	,	,	PUNCT
ftr-334	826	15	jon	jon	PROPN
ftr-334	826	16	stewart	stewart	PROPN
ftr-334	826	17	's	's	PART
ftr-334	826	18	fake	fake	ADJ
ftr-334	826	19	news	news	NOUN
ftr-334	826	20	on	on	ADP
ftr-334	826	21	tax	tax	NOUN
ftr-334	826	22	expenditures	expenditure	NOUN
ftr-334	826	23	,	,	PUNCT
ftr-334	826	24	forbes	forbes	PROPN
ftr-334	826	25	,	,	PUNCT
ftr-334	826	26	may	may	AUX
ftr-334	826	27	10	10	NUM
ftr-334	826	28	,	,	PUNCT
ftr-334	826	29	2011	2011	NUM
ftr-334	826	30	,	,	PUNCT
ftr-334	826	31	http://blogs.forbes.com/leonardburman/2011/05/10/jonstewarts-fake-news-on-tax-expenditures/	http://blogs.forbes.com/leonardburman/2011/05/10/jonstewarts-fake-news-on-tax-expenditures/	PROPN
ftr-334	826	32	(	(	PUNCT
ftr-334	826	33	discussing	discuss	VERB
ftr-334	826	34	the	the	DET
ftr-334	826	35	growing	grow	VERB
ftr-334	826	36	use	use	NOUN
ftr-334	826	37	of	of	ADP
ftr-334	826	38	tax	tax	NOUN
ftr-334	826	39	credits	credit	NOUN
ftr-334	826	40	in	in	ADP
ftr-334	826	41	the	the	DET
ftr-334	826	42	irc	irc	NOUN
ftr-334	826	43	as	as	ADP
ftr-334	826	44	a	a	DET
ftr-334	826	45	form	form	NOUN
ftr-334	826	46	of	of	ADP
ftr-334	826	47	spending	spending	NOUN
ftr-334	826	48	)	)	PUNCT
ftr-334	826	49	.	.	PUNCT
ftr-334	827	1	137	137	NUM
ftr-334	827	2	.	.	PUNCT
ftr-334	828	1	see	see	VERB
ftr-334	828	2	i.r.c	i.r.c	NOUN
ftr-334	828	3	.	.	PUNCT
ftr-334	829	1	§	§	PROPN
ftr-334	829	2	6015(f	6015(f	NUM
ftr-334	829	3	)	)	PUNCT
ftr-334	829	4	,	,	PUNCT
ftr-334	829	5	relief	relief	NOUN
ftr-334	829	6	from	from	ADP
ftr-334	829	7	joint	joint	ADJ
ftr-334	829	8	and	and	CCONJ
ftr-334	829	9	several	several	ADJ
ftr-334	829	10	liability	liability	NOUN
ftr-334	829	11	on	on	ADP
ftr-334	829	12	joint	joint	ADJ
ftr-334	829	13	return	return	NOUN
ftr-334	829	14	.	.	PUNCT
ftr-334	830	1	138	138	NUM
ftr-334	830	2	.	.	PUNCT
ftr-334	831	1	see	see	VERB
ftr-334	831	2	robert	robert	PROPN
ftr-334	831	3	a.	a.	PROPN
ftr-334	831	4	anthony	anthony	PROPN
ftr-334	831	5	,	,	PUNCT
ftr-334	831	6	interpretive	interpretive	ADJ
ftr-334	831	7	rules	rule	NOUN
ftr-334	831	8	,	,	PUNCT
ftr-334	831	9	policy	policy	NOUN
ftr-334	831	10	statements	statement	NOUN
ftr-334	831	11	,	,	PUNCT
ftr-334	831	12	guidances	guidance	NOUN
ftr-334	831	13	,	,	PUNCT
ftr-334	831	14	manuals	manual	NOUN
ftr-334	831	15	,	,	PUNCT
ftr-334	831	16	and	and	CCONJ
ftr-334	831	17	the	the	DET
ftr-334	831	18	like	like	INTJ
ftr-334	831	19	should	should	AUX
ftr-334	831	20	federal	federal	ADJ
ftr-334	831	21	agencies	agency	NOUN
ftr-334	831	22	use	use	VERB
ftr-334	831	23	them	they	PRON
ftr-334	831	24	to	to	PART
ftr-334	831	25	bind	bind	VERB
ftr-334	831	26	the	the	DET
ftr-334	831	27	public	public	NOUN
ftr-334	831	28	?	?	PUNCT
ftr-334	831	29	,	,	PUNCT
ftr-334	831	30	41	41	NUM
ftr-334	831	31	duke	duke	PROPN
ftr-334	831	32	l.j	l.j	PROPN
ftr-334	831	33	.	.	PROPN
ftr-334	831	34	1311	1311	NUM
ftr-334	831	35	,	,	PUNCT
ftr-334	831	36	1328	1328	NUM
ftr-334	831	37	(	(	PUNCT
ftr-334	831	38	1992	1992	NUM
ftr-334	831	39	)	)	PUNCT
ftr-334	831	40	(	(	PUNCT
ftr-334	831	41	describing	describe	VERB
ftr-334	831	42	how	how	SCONJ
ftr-334	831	43	interpretative	interpretative	ADJ
ftr-334	831	44	rules	rule	NOUN
ftr-334	831	45	have	have	VERB
ftr-334	831	46	a	a	DET
ftr-334	831	47	practical	practical	ADJ
ftr-334	831	48	bind	bind	NOUN
ftr-334	831	49	effect	effect	NOUN
ftr-334	831	50	if	if	SCONJ
ftr-334	831	51	private	private	ADJ
ftr-334	831	52	parties	party	NOUN
ftr-334	831	53	are	be	AUX
ftr-334	831	54	lead	lead	ADJ
ftr-334	831	55	to	to	PART
ftr-334	831	56	believe	believe	VERB
ftr-334	831	57	that	that	DET
ftr-334	831	58	failure	failure	NOUN
ftr-334	831	59	to	to	PART
ftr-334	831	60	conform	conform	VERB
ftr-334	831	61	will	will	AUX
ftr-334	831	62	bring	bring	VERB
ftr-334	831	63	adverse	adverse	ADJ
ftr-334	831	64	consequences	consequence	NOUN
ftr-334	831	65	)	)	PUNCT
ftr-334	831	66	.	.	PUNCT
ftr-334	832	1	139	139	NUM
ftr-334	832	2	.	.	PUNCT
ftr-334	833	1	see	see	VERB
ftr-334	833	2	i	i	PRON
ftr-334	833	3	d	d	PROPN
ftr-334	833	4	at	at	ADP
ftr-334	833	5	1329	1329	NUM
ftr-334	833	6	-	-	SYM
ftr-334	833	7	30	30	NUM
ftr-334	833	8	(	(	PUNCT
ftr-334	833	9	referring	refer	VERB
ftr-334	833	10	to	to	ADP
ftr-334	833	11	lack	lack	NOUN
ftr-334	833	12	of	of	ADP
ftr-334	833	13	opportunity	opportunity	NOUN
ftr-334	833	14	to	to	PART
ftr-334	833	15	be	be	AUX
ftr-334	833	16	heard	hear	VERB
ftr-334	833	17	that	that	PRON
ftr-334	833	18	is	be	AUX
ftr-334	833	19	evident	evident	ADJ
ftr-334	833	20	in	in	ADP
ftr-334	833	21	non	non	ADJ
ftr-334	833	22	-	-	ADJ
ftr-334	833	23	legislative	legislative	ADJ
ftr-334	833	24	rules	rule	NOUN
ftr-334	833	25	with	with	ADP
ftr-334	833	26	binding	bind	VERB
ftr-334	833	27	effect	effect	NOUN
ftr-334	833	28	)	)	PUNCT
ftr-334	833	29	.	.	PUNCT
ftr-334	834	1	2012	2012	NUM
ftr-334	834	2	]	]	PUNCT
ftr-334	834	3	551	551	NUM
ftr-334	834	4	florida	florida	PROPN
ftr-334	834	5	tax	tax	PROPN
ftr-334	834	6	review	review	NOUN
ftr-334	834	7	iv	iv	X
ftr-334	834	8	.	.	PUNCT
ftr-334	835	1	critique	critique	NOUN
ftr-334	835	2	of	of	ADP
ftr-334	835	3	the	the	DET
ftr-334	835	4	foundational	foundational	PROPN
ftr-334	835	5	apa	apa	PROPN
ftr-334	835	6	distinction	distinction	NOUN
ftr-334	835	7	between	between	ADP
ftr-334	835	8	"	"	PUNCT
ftr-334	835	9	legislative	legislative	ADJ
ftr-334	835	10	"	"	PUNCT
ftr-334	835	11	and	and	CCONJ
ftr-334	835	12	"	"	PUNCT
ftr-334	835	13	interpretive	interpretive	ADJ
ftr-334	835	14	"	"	PUNCT
ftr-334	835	15	regulations	regulation	NOUN
ftr-334	835	16	applied	apply	VERB
ftr-334	835	17	to	to	ADP
ftr-334	835	18	the	the	DET
ftr-334	835	19	irs	irs	PROPN
ftr-334	835	20	when	when	SCONJ
ftr-334	835	21	one	one	NUM
ftr-334	835	22	surveys	survey	VERB
ftr-334	835	23	the	the	DET
ftr-334	835	24	literature	literature	NOUN
ftr-334	835	25	and	and	CCONJ
ftr-334	835	26	cases	case	NOUN
ftr-334	835	27	on	on	ADP
ftr-334	835	28	the	the	DET
ftr-334	835	29	line	line	NOUN
ftr-334	835	30	between	between	ADP
ftr-334	835	31	notice	notice	NOUN
ftr-334	835	32	and	and	CCONJ
ftr-334	835	33	comment	comment	NOUN
ftr-334	835	34	rulemaking	rulemaking	NOUN
ftr-334	835	35	and	and	CCONJ
ftr-334	835	36	informal	informal	ADJ
ftr-334	835	37	guidance	guidance	NOUN
ftr-334	835	38	,	,	PUNCT
ftr-334	835	39	i	i	PRON
ftr-334	835	40	can	can	AUX
ftr-334	835	41	make	make	VERB
ftr-334	835	42	two	two	NUM
ftr-334	835	43	broad	broad	ADJ
ftr-334	835	44	conclusions	conclusion	NOUN
ftr-334	835	45	that	that	PRON
ftr-334	835	46	are	be	AUX
ftr-334	835	47	directly	directly	ADV
ftr-334	835	48	relevant	relevant	ADJ
ftr-334	835	49	for	for	ADP
ftr-334	835	50	the	the	DET
ftr-334	835	51	thesis	thesis	NOUN
ftr-334	835	52	in	in	ADP
ftr-334	835	53	this	this	DET
ftr-334	835	54	paper	paper	NOUN
ftr-334	835	55	:	:	PUNCT
ftr-334	835	56	(	(	PUNCT
ftr-334	835	57	1	1	X
ftr-334	835	58	)	)	PUNCT
ftr-334	835	59	courts	court	NOUN
ftr-334	835	60	and	and	CCONJ
ftr-334	835	61	scholars	scholar	NOUN
ftr-334	835	62	are	be	AUX
ftr-334	835	63	uncertain	uncertain	ADJ
ftr-334	835	64	where	where	SCONJ
ftr-334	835	65	the	the	DET
ftr-334	835	66	line	line	NOUN
ftr-334	835	67	should	should	AUX
ftr-334	835	68	be	be	AUX
ftr-334	835	69	drawn	draw	VERB
ftr-334	835	70	between	between	ADP
ftr-334	835	71	rulemaking	rulemaking	NOUN
ftr-334	835	72	that	that	PRON
ftr-334	835	73	requires	require	VERB
ftr-334	835	74	notice	notice	NOUN
ftr-334	835	75	and	and	CCONJ
ftr-334	835	76	comment	comment	VERB
ftr-334	835	77	and	and	CCONJ
ftr-334	835	78	rulemaking	rulemaking	NOUN
ftr-334	835	79	that	that	PRON
ftr-334	835	80	need	need	AUX
ftr-334	835	81	not	not	PART
ftr-334	835	82	go	go	VERB
ftr-334	835	83	through	through	ADP
ftr-334	835	84	the	the	DET
ftr-334	835	85	processl	processl	ADJ
ftr-334	835	86	4	4	NUM
ftr-334	835	87	0	0	NUM
ftr-334	835	88	and	and	CCONJ
ftr-334	835	89	(	(	PUNCT
ftr-334	835	90	2	2	X
ftr-334	835	91	)	)	PUNCT
ftr-334	835	92	there	there	PRON
ftr-334	835	93	are	be	VERB
ftr-334	835	94	also	also	ADV
ftr-334	835	95	good	good	ADJ
ftr-334	835	96	reasons	reason	NOUN
ftr-334	835	97	to	to	PART
ftr-334	835	98	not	not	PART
ftr-334	835	99	require	require	VERB
ftr-334	835	100	all	all	DET
ftr-334	835	101	agency	agency	NOUN
ftr-334	835	102	rulemaking	rulemake	VERB
ftr-334	835	103	to	to	PART
ftr-334	835	104	take	take	VERB
ftr-334	835	105	place	place	NOUN
ftr-334	835	106	via	via	ADP
ftr-334	835	107	notice	notice	NOUN
ftr-334	835	108	and	and	CCONJ
ftr-334	835	109	comment	comment	NOUN
ftr-334	835	110	,	,	PUNCT
ftr-334	835	111	such	such	ADJ
ftr-334	835	112	as	as	ADP
ftr-334	835	113	the	the	DET
ftr-334	835	114	need	need	NOUN
ftr-334	835	115	for	for	ADP
ftr-334	835	116	immediate	immediate	ADJ
ftr-334	835	117	guidance	guidance	NOUN
ftr-334	835	118	in	in	ADP
ftr-334	835	119	some	some	DET
ftr-334	835	120	circumstances	circumstance	NOUN
ftr-334	835	121	.	.	PUNCT
ftr-334	836	1	14	14	NUM
ftr-334	836	2	1	1	NUM
ftr-334	836	3	the	the	DET
ftr-334	836	4	rub	rub	NOUN
ftr-334	836	5	for	for	ADP
ftr-334	836	6	many	many	ADJ
ftr-334	836	7	administrative	administrative	ADJ
ftr-334	836	8	law	law	NOUN
ftr-334	836	9	scholars	scholar	NOUN
ftr-334	836	10	,	,	PUNCT
ftr-334	836	11	and	and	CCONJ
ftr-334	836	12	a	a	DET
ftr-334	836	13	question	question	NOUN
ftr-334	836	14	that	that	PRON
ftr-334	836	15	is	be	AUX
ftr-334	836	16	the	the	DET
ftr-334	836	17	topic	topic	NOUN
ftr-334	836	18	of	of	ADP
ftr-334	836	19	much	much	ADJ
ftr-334	836	20	administrative	administrative	ADJ
ftr-334	836	21	law	law	NOUN
ftr-334	836	22	scholarship	scholarship	NOUN
ftr-334	836	23	,	,	PUNCT
ftr-334	836	24	is	be	AUX
ftr-334	836	25	how	how	SCONJ
ftr-334	836	26	to	to	PART
ftr-334	836	27	draw	draw	VERB
ftr-334	836	28	the	the	DET
ftr-334	836	29	line	line	NOUN
ftr-334	836	30	,	,	PUNCT
ftr-334	836	31	or	or	CCONJ
ftr-334	836	32	as	as	ADP
ftr-334	836	33	professor	professor	PROPN
ftr-334	836	34	franklin	franklin	PROPN
ftr-334	836	35	states	state	VERB
ftr-334	836	36	:	:	PUNCT
ftr-334	837	1	[	[	X
ftr-334	837	2	h]ow	h]ow	PROPN
ftr-334	837	3	can	can	AUX
ftr-334	837	4	courts	court	NOUN
ftr-334	837	5	strike	strike	VERB
ftr-334	837	6	the	the	DET
ftr-334	837	7	best	good	ADJ
ftr-334	837	8	balance	balance	NOUN
ftr-334	837	9	between	between	ADP
ftr-334	837	10	administrative	administrative	ADJ
ftr-334	837	11	efficiency	efficiency	NOUN
ftr-334	837	12	and	and	CCONJ
ftr-334	837	13	broad	broad	ADJ
ftr-334	837	14	public	public	ADJ
ftr-334	837	15	participation	participation	NOUN
ftr-334	837	16	in	in	ADP
ftr-334	837	17	agency	agency	NOUN
ftr-334	837	18	policymaking	policymaking	NOUN
ftr-334	837	19	?	?	PUNCT
ftr-334	838	1	interpret	interpret	VERB
ftr-334	838	2	the	the	DET
ftr-334	838	3	exemptions	exemption	NOUN
ftr-334	838	4	from	from	ADP
ftr-334	838	5	notice	notice	NOUN
ftr-334	838	6	and	and	CCONJ
ftr-334	838	7	comment	comment	VERB
ftr-334	838	8	too	too	ADV
ftr-334	838	9	narrowly	narrowly	ADV
ftr-334	838	10	,	,	PUNCT
ftr-334	838	11	and	and	CCONJ
ftr-334	838	12	you	you	PRON
ftr-334	838	13	drive	drive	VERB
ftr-334	838	14	agencies	agency	NOUN
ftr-334	838	15	into	into	ADP
ftr-334	838	16	a	a	DET
ftr-334	838	17	purely	purely	ADV
ftr-334	838	18	adjudicative	adjudicative	ADJ
ftr-334	838	19	mode	mode	NOUN
ftr-334	838	20	that	that	PRON
ftr-334	838	21	offers	offer	VERB
ftr-334	838	22	less	less	ADJ
ftr-334	838	23	notice	notice	NOUN
ftr-334	838	24	and	and	CCONJ
ftr-334	838	25	less	less	ADJ
ftr-334	838	26	opportunity	opportunity	NOUN
ftr-334	838	27	for	for	ADP
ftr-334	838	28	widespread	widespread	ADJ
ftr-334	838	29	participation	participation	NOUN
ftr-334	838	30	.	.	PUNCT
ftr-334	839	1	interpret	interpret	VERB
ftr-334	839	2	them	they	PRON
ftr-334	839	3	too	too	ADV
ftr-334	839	4	broadly	broadly	ADV
ftr-334	839	5	,	,	PUNCT
ftr-334	839	6	and	and	CCONJ
ftr-334	839	7	you	you	PRON
ftr-334	839	8	allow	allow	VERB
ftr-334	839	9	agencies	agency	NOUN
ftr-334	839	10	to	to	PART
ftr-334	839	11	dispense	dispense	VERB
ftr-334	839	12	with	with	ADP
ftr-334	839	13	public	public	ADJ
ftr-334	839	14	input	input	NOUN
ftr-334	839	15	at	at	ADP
ftr-334	839	16	the	the	DET
ftr-334	839	17	pre	pre	ADJ
ftr-334	839	18	-	-	ADJ
ftr-334	839	19	promulgation	promulgation	ADJ
ftr-334	839	20	stage	stage	NOUN
ftr-334	839	21	as	as	ADP
ftr-334	839	22	a	a	DET
ftr-334	839	23	matter	matter	NOUN
ftr-334	839	24	of	of	ADP
ftr-334	839	25	course	course	NOUN
ftr-334	839	26	.	.	PUNCT
ftr-334	840	1	14	14	NUM
ftr-334	840	2	2	2	NUM
ftr-334	840	3	140	140	NUM
ftr-334	840	4	.	.	PUNCT
ftr-334	841	1	see	see	VERB
ftr-334	841	2	,	,	PUNCT
ftr-334	841	3	e.g.	e.g.	ADV
ftr-334	841	4	,	,	PUNCT
ftr-334	841	5	boeing	boeing	PROPN
ftr-334	841	6	co.	co.	PROPN
ftr-334	841	7	v.	v.	PROPN
ftr-334	841	8	united	united	PROPN
ftr-334	841	9	states	states	PROPN
ftr-334	841	10	,	,	PUNCT
ftr-334	842	1	537	537	NUM
ftr-334	842	2	u.s	u.s	PROPN
ftr-334	842	3	.	.	PROPN
ftr-334	842	4	437	437	NUM
ftr-334	842	5	,	,	PUNCT
ftr-334	842	6	447	447	NUM
ftr-334	842	7	-	-	SYM
ftr-334	842	8	48	48	NUM
ftr-334	842	9	(	(	PUNCT
ftr-334	842	10	2003	2003	NUM
ftr-334	842	11	)	)	PUNCT
ftr-334	842	12	(	(	PUNCT
ftr-334	842	13	"	"	PUNCT
ftr-334	842	14	even	even	ADV
ftr-334	842	15	if	if	SCONJ
ftr-334	842	16	we	we	PRON
ftr-334	842	17	regard	regard	VERB
ftr-334	842	18	the	the	DET
ftr-334	842	19	challenged	challenge	VERB
ftr-334	842	20	regulation	regulation	NOUN
ftr-334	842	21	as	as	ADP
ftr-334	842	22	interpretive	interpretive	ADJ
ftr-334	842	23	because	because	SCONJ
ftr-334	842	24	it	it	PRON
ftr-334	842	25	was	be	AUX
ftr-334	842	26	promulgated	promulgate	VERB
ftr-334	842	27	under	under	ADP
ftr-334	842	28	§	§	PROPN
ftr-334	842	29	7805(a	7805(a	NUM
ftr-334	842	30	)	)	PUNCT
ftr-334	842	31	's	's	PART
ftr-334	842	32	general	general	ADJ
ftr-334	842	33	rulemaking	rulemaking	NOUN
ftr-334	842	34	grant	grant	NOUN
ftr-334	842	35	.	.	PUNCT
ftr-334	842	36	.	.	PUNCT
ftr-334	843	1	.	.	PUNCT
ftr-334	844	1	we	we	PRON
ftr-334	844	2	must	must	AUX
ftr-334	844	3	still	still	ADV
ftr-334	844	4	treat	treat	VERB
ftr-334	844	5	the	the	DET
ftr-334	844	6	regulation	regulation	NOUN
ftr-334	844	7	with	with	ADP
ftr-334	844	8	deference	deference	NOUN
ftr-334	844	9	.	.	PUNCT
ftr-334	845	1	"	"	PUNCT
ftr-334	845	2	)	)	PUNCT
ftr-334	845	3	;	;	PUNCT
ftr-334	845	4	hosp	hosp	PROPN
ftr-334	845	5	.	.	PUNCT
ftr-334	846	1	corp	corp	PROPN
ftr-334	846	2	.	.	PROPN
ftr-334	846	3	of	of	ADP
ftr-334	846	4	am	am	PROPN
ftr-334	846	5	.	.	PUNCT
ftr-334	846	6	&	&	CCONJ
ftr-334	846	7	subs	subs	PROPN
ftr-334	846	8	.	.	PUNCT
ftr-334	847	1	v.	v.	PROPN
ftr-334	847	2	commissioner	commissioner	NOUN
ftr-334	847	3	,	,	PUNCT
ftr-334	847	4	348	348	NUM
ftr-334	847	5	f.3d	f.3d	NUM
ftr-334	847	6	136	136	NUM
ftr-334	847	7	,	,	PUNCT
ftr-334	847	8	144	144	NUM
ftr-334	847	9	(	(	PUNCT
ftr-334	847	10	6th	6th	ADJ
ftr-334	847	11	cir	cir	NOUN
ftr-334	847	12	.	.	PROPN
ftr-334	847	13	2003	2003	NUM
ftr-334	847	14	)	)	PUNCT
ftr-334	847	15	(	(	PUNCT
ftr-334	847	16	noting	note	VERB
ftr-334	847	17	that	that	SCONJ
ftr-334	847	18	failure	failure	NOUN
ftr-334	847	19	to	to	PART
ftr-334	847	20	comply	comply	VERB
ftr-334	847	21	with	with	ADP
ftr-334	847	22	notice	notice	NOUN
ftr-334	847	23	and	and	CCONJ
ftr-334	847	24	comment	comment	NOUN
ftr-334	847	25	does	do	AUX
ftr-334	847	26	not	not	PART
ftr-334	847	27	necessarily	necessarily	ADV
ftr-334	847	28	have	have	VERB
ftr-334	847	29	bearing	bear	VERB
ftr-334	847	30	on	on	ADP
ftr-334	847	31	binding	bind	VERB
ftr-334	847	32	force	force	NOUN
ftr-334	847	33	of	of	ADP
ftr-334	847	34	regulation	regulation	NOUN
ftr-334	847	35	)	)	PUNCT
ftr-334	847	36	;	;	PUNCT
ftr-334	847	37	intermountain	intermountain	PROPN
ftr-334	847	38	ins	ins	PROPN
ftr-334	847	39	.	.	PUNCT
ftr-334	848	1	serv	serv	PROPN
ftr-334	848	2	.	.	PROPN
ftr-334	849	1	of	of	ADP
ftr-334	849	2	vail	vail	NOUN
ftr-334	849	3	,	,	PUNCT
ftr-334	849	4	134	134	NUM
ftr-334	849	5	t.c	t.c	PROPN
ftr-334	849	6	.	.	PROPN
ftr-334	849	7	211	211	NUM
ftr-334	849	8	,	,	PUNCT
ftr-334	849	9	240	240	NUM
ftr-334	849	10	(	(	PUNCT
ftr-334	849	11	2010	2010	NUM
ftr-334	849	12	)	)	PUNCT
ftr-334	849	13	(	(	PUNCT
ftr-334	849	14	halpern	halpern	PROPN
ftr-334	849	15	and	and	CCONJ
ftr-334	849	16	holmes	holmes	PROPN
ftr-334	849	17	,	,	PUNCT
ftr-334	849	18	jj	jj	PROPN
ftr-334	849	19	.	.	PROPN
ftr-334	849	20	,	,	PUNCT
ftr-334	849	21	concurring	concur	VERB
ftr-334	849	22	)	)	PUNCT
ftr-334	849	23	(	(	PUNCT
ftr-334	849	24	noting	note	VERB
ftr-334	849	25	disagreement	disagreement	NOUN
ftr-334	849	26	within	within	ADP
ftr-334	849	27	tax	tax	NOUN
ftr-334	849	28	court	court	NOUN
ftr-334	849	29	over	over	ADP
ftr-334	849	30	where	where	SCONJ
ftr-334	849	31	notice	notice	NOUN
ftr-334	849	32	and	and	CCONJ
ftr-334	849	33	comment	comment	NOUN
ftr-334	849	34	requirements	requirement	NOUN
ftr-334	849	35	attach	attach	VERB
ftr-334	849	36	)	)	PUNCT
ftr-334	849	37	,	,	PUNCT
ftr-334	849	38	rev'd	rev'd	VERB
ftr-334	849	39	,	,	PUNCT
ftr-334	849	40	650	650	NUM
ftr-334	849	41	f.3d	f.3d	NUM
ftr-334	849	42	691	691	NUM
ftr-334	849	43	(	(	PUNCT
ftr-334	849	44	d.c	d.c	PROPN
ftr-334	849	45	.	.	PROPN
ftr-334	849	46	cir	cir	PROPN
ftr-334	849	47	.	.	PROPN
ftr-334	849	48	2011	2011	NUM
ftr-334	849	49	)	)	PUNCT
ftr-334	849	50	;	;	PUNCT
ftr-334	849	51	hickman	hickman	PROPN
ftr-334	849	52	,	,	PUNCT
ftr-334	849	53	coloring	color	VERB
ftr-334	849	54	outside	outside	ADP
ftr-334	849	55	the	the	DET
ftr-334	849	56	lines	line	NOUN
ftr-334	849	57	,	,	PUNCT
ftr-334	849	58	supra	supra	PROPN
ftr-334	849	59	note	note	PROPN
ftr-334	849	60	26	26	NUM
ftr-334	849	61	,	,	PUNCT
ftr-334	849	62	at	at	ADP
ftr-334	849	63	1764	1764	NUM
ftr-334	849	64	(	(	PUNCT
ftr-334	849	65	discussing	discuss	VERB
ftr-334	849	66	incompatibility	incompatibility	NOUN
ftr-334	849	67	of	of	ADP
ftr-334	849	68	tax	tax	NOUN
ftr-334	849	69	law	law	NOUN
ftr-334	849	70	conceptions	conception	NOUN
ftr-334	849	71	of	of	ADP
ftr-334	849	72	notice	notice	NOUN
ftr-334	849	73	and	and	CCONJ
ftr-334	849	74	comment	comment	NOUN
ftr-334	849	75	requirements	requirement	NOUN
ftr-334	849	76	with	with	ADP
ftr-334	849	77	administrative	administrative	ADJ
ftr-334	849	78	law	law	NOUN
ftr-334	849	79	generally	generally	ADV
ftr-334	849	80	)	)	PUNCT
ftr-334	849	81	.	.	PUNCT
ftr-334	850	1	141	141	NUM
ftr-334	850	2	.	.	PUNCT
ftr-334	851	1	see	see	VERB
ftr-334	851	2	jessica	jessica	PROPN
ftr-334	851	3	mantel	mantel	PROPN
ftr-334	851	4	,	,	PUNCT
ftr-334	851	5	procedural	procedural	ADJ
ftr-334	851	6	safeguards	safeguard	NOUN
ftr-334	851	7	for	for	ADP
ftr-334	851	8	agency	agency	NOUN
ftr-334	851	9	guidance	guidance	NOUN
ftr-334	851	10	:	:	PUNCT
ftr-334	851	11	a	a	DET
ftr-334	851	12	source	source	NOUN
ftr-334	851	13	of	of	ADP
ftr-334	851	14	legitimacy	legitimacy	NOUN
ftr-334	851	15	for	for	ADP
ftr-334	851	16	the	the	DET
ftr-334	851	17	administrative	administrative	ADJ
ftr-334	851	18	state	state	NOUN
ftr-334	851	19	,	,	PUNCT
ftr-334	851	20	61	61	NUM
ftr-334	851	21	admin	admin	ADJ
ftr-334	851	22	.	.	PUNCT
ftr-334	852	1	l.	l.	PROPN
ftr-334	852	2	rev	rev	PROPN
ftr-334	852	3	.	.	PROPN
ftr-334	852	4	343	343	NUM
ftr-334	852	5	,	,	PUNCT
ftr-334	852	6	346	346	NUM
ftr-334	852	7	-	-	SYM
ftr-334	852	8	47	47	NUM
ftr-334	852	9	(	(	PUNCT
ftr-334	852	10	2009	2009	NUM
ftr-334	852	11	)	)	PUNCT
ftr-334	853	1	[	[	X
ftr-334	853	2	hereinafter	hereinafter	NOUN
ftr-334	853	3	mantel	mantel	NOUN
ftr-334	853	4	,	,	PUNCT
ftr-334	853	5	procedural	procedural	ADJ
ftr-334	853	6	safeguards	safeguard	NOUN
ftr-334	853	7	]	]	PUNCT
ftr-334	853	8	(	(	PUNCT
ftr-334	853	9	discussing	discuss	VERB
ftr-334	853	10	policy	policy	NOUN
ftr-334	853	11	justifications	justification	NOUN
ftr-334	853	12	for	for	ADP
ftr-334	853	13	excepting	except	VERB
ftr-334	853	14	notice	notice	NOUN
ftr-334	853	15	and	and	CCONJ
ftr-334	853	16	comment	comment	NOUN
ftr-334	853	17	requirements	requirement	NOUN
ftr-334	853	18	in	in	ADP
ftr-334	853	19	some	some	DET
ftr-334	853	20	circumstances	circumstance	NOUN
ftr-334	853	21	)	)	PUNCT
ftr-334	853	22	;	;	PUNCT
ftr-334	853	23	korb	korb	PROPN
ftr-334	853	24	,	,	PUNCT
ftr-334	853	25	the	the	DET
ftr-334	853	26	four	four	NUM
ftr-334	853	27	r	r	NOUN
ftr-334	853	28	's	's	PART
ftr-334	853	29	revisited	revisit	VERB
ftr-334	853	30	,	,	PUNCT
ftr-334	853	31	supra	supra	PROPN
ftr-334	853	32	note	note	NOUN
ftr-334	853	33	27	27	NUM
ftr-334	853	34	,	,	PUNCT
ftr-334	853	35	at	at	ADP
ftr-334	853	36	342	342	NUM
ftr-334	853	37	(	(	PUNCT
ftr-334	853	38	discussing	discuss	VERB
ftr-334	853	39	need	need	NOUN
ftr-334	853	40	for	for	ADP
ftr-334	853	41	informal	informal	ADJ
ftr-334	853	42	guidance	guidance	NOUN
ftr-334	853	43	in	in	ADP
ftr-334	853	44	many	many	ADJ
ftr-334	853	45	cases	case	NOUN
ftr-334	853	46	)	)	PUNCT
ftr-334	853	47	.	.	PUNCT
ftr-334	854	1	142	142	NUM
ftr-334	854	2	.	.	PUNCT
ftr-334	855	1	franklin	franklin	PROPN
ftr-334	855	2	,	,	PUNCT
ftr-334	855	3	nonlegislatvie	nonlegislatvie	ADJ
ftr-334	855	4	rules	rule	NOUN
ftr-334	855	5	,	,	PUNCT
ftr-334	855	6	supra	supra	PROPN
ftr-334	855	7	note	note	NOUN
ftr-334	855	8	101	101	NUM
ftr-334	855	9	,	,	PUNCT
ftr-334	855	10	at	at	ADP
ftr-334	855	11	306	306	NUM
ftr-334	855	12	.	.	PUNCT
ftr-334	856	1	552	552	NUM
ftr-334	856	2	[	[	PUNCT
ftr-334	856	3	vol	vol	NOUN
ftr-334	856	4	.	.	PUNCT
ftr-334	856	5	i12	i12	PROPN
ftr-334	856	6	:	:	PUNCT
ftr-334	856	7	7	7	NUM
ftr-334	856	8	paradigm	paradigm	NOUN
ftr-334	856	9	for	for	ADP
ftr-334	856	10	irs	irs	PROPN
ftr-334	856	11	guidance	guidance	NOUN
ftr-334	856	12	while	while	SCONJ
ftr-334	856	13	administrative	administrative	ADJ
ftr-334	856	14	law	law	NOUN
ftr-334	856	15	scholars	scholar	NOUN
ftr-334	856	16	have	have	AUX
ftr-334	856	17	spent	spend	VERB
ftr-334	856	18	considerable	considerable	ADJ
ftr-334	856	19	time	time	NOUN
ftr-334	856	20	exploring	explore	VERB
ftr-334	856	21	the	the	DET
ftr-334	856	22	balance	balance	NOUN
ftr-334	856	23	between	between	ADP
ftr-334	856	24	efficiency	efficiency	NOUN
ftr-334	856	25	and	and	CCONJ
ftr-334	856	26	participation	participation	NOUN
ftr-334	856	27	in	in	ADP
ftr-334	856	28	rulemaking	rulemaking	NOUN
ftr-334	856	29	,	,	PUNCT
ftr-334	856	30	a	a	DET
ftr-334	856	31	substantial	substantial	ADJ
ftr-334	856	32	amount	amount	NOUN
ftr-334	856	33	of	of	ADP
ftr-334	856	34	scholarship	scholarship	NOUN
ftr-334	856	35	also	also	ADV
ftr-334	856	36	considers	consider	VERB
ftr-334	856	37	the	the	DET
ftr-334	856	38	formidable	formidable	ADJ
ftr-334	856	39	barriers	barrier	NOUN
ftr-334	856	40	to	to	PART
ftr-334	856	41	participation	participation	VERB
ftr-334	856	42	in	in	ADP
ftr-334	856	43	the	the	DET
ftr-334	856	44	rulemaking	rulemaking	NOUN
ftr-334	856	45	process	process	NOUN
ftr-334	856	46	that	that	PRON
ftr-334	856	47	individuals	individual	NOUN
ftr-334	856	48	,	,	PUNCT
ftr-334	856	49	and	and	CCONJ
ftr-334	856	50	,	,	PUNCT
ftr-334	856	51	in	in	ADP
ftr-334	856	52	particular	particular	ADJ
ftr-334	856	53	,	,	PUNCT
ftr-334	856	54	lower	low	ADJ
ftr-334	856	55	income	income	NOUN
ftr-334	856	56	individuals	individual	NOUN
ftr-334	856	57	face	face	VERB
ftr-334	856	58	.	.	PUNCT
ftr-334	857	1	effective	effective	ADJ
ftr-334	857	2	and	and	CCONJ
ftr-334	857	3	informed	inform	VERB
ftr-334	857	4	participation	participation	NOUN
ftr-334	857	5	requires	require	VERB
ftr-334	857	6	parties	party	NOUN
ftr-334	857	7	to	to	PART
ftr-334	857	8	both	both	PRON
ftr-334	857	9	have	have	VERB
ftr-334	857	10	the	the	DET
ftr-334	857	11	required	require	VERB
ftr-334	857	12	background	background	NOUN
ftr-334	857	13	knowledge	knowledge	NOUN
ftr-334	857	14	to	to	PART
ftr-334	857	15	make	make	VERB
ftr-334	857	16	meaningful	meaningful	ADJ
ftr-334	857	17	comments	comment	NOUN
ftr-334	857	18	,	,	PUNCT
ftr-334	857	19	and	and	CCONJ
ftr-334	857	20	the	the	DET
ftr-334	857	21	financial	financial	ADJ
ftr-334	857	22	and	and	CCONJ
ftr-334	857	23	technical	technical	ADJ
ftr-334	857	24	resources	resource	NOUN
ftr-334	857	25	to	to	PART
ftr-334	857	26	do	do	VERB
ftr-334	857	27	so	so	ADV
ftr-334	857	28	.	.	PUNCT
ftr-334	858	1	14	14	NUM
ftr-334	858	2	3	3	NUM
ftr-334	858	3	the	the	DET
ftr-334	858	4	scheme	scheme	NOUN
ftr-334	858	5	in	in	ADP
ftr-334	858	6	apa	apa	PROPN
ftr-334	858	7	section	section	PROPN
ftr-334	858	8	553	553	NUM
ftr-334	858	9	is	be	AUX
ftr-334	858	10	meant	mean	VERB
ftr-334	858	11	to	to	PART
ftr-334	858	12	provide	provide	VERB
ftr-334	858	13	a	a	DET
ftr-334	858	14	mechanism	mechanism	NOUN
ftr-334	858	15	for	for	ADP
ftr-334	858	16	public	public	ADJ
ftr-334	858	17	participation	participation	NOUN
ftr-334	858	18	.	.	PUNCT
ftr-334	859	1	as	as	SCONJ
ftr-334	859	2	summarized	summarize	VERB
ftr-334	859	3	above	above	ADV
ftr-334	859	4	,	,	PUNCT
ftr-334	859	5	an	an	DET
ftr-334	859	6	agency	agency	NOUN
ftr-334	859	7	must	must	AUX
ftr-334	859	8	publish	publish	VERB
ftr-334	859	9	advance	advance	NOUN
ftr-334	859	10	notice	notice	NOUN
ftr-334	859	11	and	and	CCONJ
ftr-334	859	12	take	take	VERB
ftr-334	859	13	comments	comment	NOUN
ftr-334	859	14	prior	prior	ADV
ftr-334	859	15	to	to	ADP
ftr-334	859	16	finalizing	finalize	VERB
ftr-334	859	17	a	a	DET
ftr-334	859	18	rule	rule	NOUN
ftr-334	859	19	.	.	PUNCT
ftr-334	860	1	courts	court	NOUN
ftr-334	860	2	impose	impose	VERB
ftr-334	860	3	a	a	DET
ftr-334	860	4	general	general	ADJ
ftr-334	860	5	obligation	obligation	NOUN
ftr-334	860	6	on	on	ADP
ftr-334	860	7	agencies	agency	NOUN
ftr-334	860	8	to	to	PART
ftr-334	860	9	explain	explain	VERB
ftr-334	860	10	their	their	PRON
ftr-334	860	11	reasoning	reasoning	NOUN
ftr-334	860	12	when	when	SCONJ
ftr-334	860	13	they	they	PRON
ftr-334	860	14	reject	reject	VERB
ftr-334	860	15	significant	significant	ADJ
ftr-334	860	16	comments	comment	NOUN
ftr-334	860	17	.	.	PUNCT
ftr-334	861	1	14	14	NUM
ftr-334	861	2	4	4	NUM
ftr-334	861	3	agency	agency	NOUN
ftr-334	861	4	actions	action	NOUN
ftr-334	861	5	that	that	PRON
ftr-334	861	6	are	be	AUX
ftr-334	861	7	not	not	PART
ftr-334	861	8	reasoned	reason	VERB
ftr-334	861	9	or	or	CCONJ
ftr-334	861	10	are	be	AUX
ftr-334	861	11	arbitrary	arbitrary	ADJ
ftr-334	861	12	or	or	CCONJ
ftr-334	861	13	capricious	capricious	ADJ
ftr-334	861	14	face	face	VERB
ftr-334	861	15	the	the	DET
ftr-334	861	16	possibility	possibility	NOUN
ftr-334	861	17	that	that	SCONJ
ftr-334	861	18	judges	judge	NOUN
ftr-334	861	19	will	will	AUX
ftr-334	861	20	vacate	vacate	VERB
ftr-334	861	21	agency	agency	NOUN
ftr-334	861	22	action	action	NOUN
ftr-334	861	23	.	.	PUNCT
ftr-334	862	1	14	14	NUM
ftr-334	862	2	5	5	NUM
ftr-334	862	3	administrative	administrative	ADJ
ftr-334	862	4	law	law	NOUN
ftr-334	862	5	scholars	scholar	NOUN
ftr-334	862	6	have	have	AUX
ftr-334	862	7	noted	note	VERB
ftr-334	862	8	that	that	SCONJ
ftr-334	862	9	these	these	DET
ftr-334	862	10	requirements	requirement	NOUN
ftr-334	862	11	ensure	ensure	VERB
ftr-334	862	12	that	that	SCONJ
ftr-334	862	13	agencies	agency	NOUN
ftr-334	862	14	remain	remain	VERB
ftr-334	862	15	"	"	PUNCT
ftr-334	862	16	accountable	accountable	ADJ
ftr-334	862	17	for	for	ADP
ftr-334	862	18	following	follow	VERB
ftr-334	862	19	the	the	DET
ftr-334	862	20	law	law	NOUN
ftr-334	862	21	(	(	PUNCT
ftr-334	862	22	including	include	VERB
ftr-334	862	23	implementing	implement	VERB
ftr-334	862	24	any	any	DET
ftr-334	862	25	critical	critical	ADJ
ftr-334	862	26	value	value	NOUN
ftr-334	862	27	choices	choice	NOUN
ftr-334	862	28	congress	congress	PROPN
ftr-334	862	29	may	may	AUX
ftr-334	862	30	have	have	AUX
ftr-334	862	31	made	make	VERB
ftr-334	862	32	in	in	ADP
ftr-334	862	33	the	the	DET
ftr-334	862	34	authorizing	authorize	VERB
ftr-334	862	35	statute	statute	NOUN
ftr-334	862	36	)	)	PUNCT
ftr-334	862	37	and	and	CCONJ
ftr-334	862	38	for	for	ADP
ftr-334	862	39	acting	act	VERB
ftr-334	862	40	in	in	ADP
ftr-334	862	41	a	a	DET
ftr-334	862	42	nonarbitrary	nonarbitrary	ADJ
ftr-334	862	43	fashion	fashion	NOUN
ftr-334	862	44	.	.	PUNCT
ftr-334	863	1	"i4	"i4	NOUN
ftr-334	863	2	6	6	NUM
ftr-334	863	3	in	in	ADP
ftr-334	863	4	theory	theory	NOUN
ftr-334	863	5	,	,	PUNCT
ftr-334	863	6	the	the	DET
ftr-334	863	7	apa	apa	PROPN
ftr-334	863	8	scheme	scheme	NOUN
ftr-334	863	9	's	's	PART
ftr-334	863	10	approach	approach	NOUN
ftr-334	863	11	to	to	PART
ftr-334	863	12	allow	allow	VERB
ftr-334	863	13	for	for	ADP
ftr-334	863	14	direct	direct	ADJ
ftr-334	863	15	involvement	involvement	NOUN
ftr-334	863	16	in	in	ADP
ftr-334	863	17	agency	agency	NOUN
ftr-334	863	18	process	process	NOUN
ftr-334	863	19	and	and	CCONJ
ftr-334	863	20	agency	agency	NOUN
ftr-334	863	21	explanation	explanation	NOUN
ftr-334	863	22	satisfies	satisfy	VERB
ftr-334	863	23	both	both	CCONJ
ftr-334	863	24	a	a	DET
ftr-334	863	25	pluralist	pluralist	ADJ
ftr-334	863	26	and	and	CCONJ
ftr-334	863	27	civic	civic	ADJ
ftr-334	863	28	republican	republican	ADJ
ftr-334	863	29	view	view	NOUN
ftr-334	863	30	of	of	ADP
ftr-334	863	31	democratic	democratic	ADJ
ftr-334	863	32	accountability	accountability	NOUN
ftr-334	863	33	.	.	PUNCT
ftr-334	864	1	from	from	ADP
ftr-334	864	2	a	a	DET
ftr-334	864	3	pluralist	pluralist	ADJ
ftr-334	864	4	perspective	perspective	NOUN
ftr-334	864	5	,	,	PUNCT
ftr-334	864	6	an	an	DET
ftr-334	864	7	agency	agency	NOUN
ftr-334	864	8	decision	decision	NOUN
ftr-334	864	9	is	be	AUX
ftr-334	864	10	democratic	democratic	ADJ
ftr-334	864	11	"	"	PUNCT
ftr-334	864	12	to	to	ADP
ftr-334	864	13	the	the	DET
ftr-334	864	14	extent	extent	NOUN
ftr-334	864	15	the	the	DET
ftr-334	864	16	agency	agency	NOUN
ftr-334	864	17	hears	hear	VERB
ftr-334	864	18	directly	directly	ADV
ftr-334	864	19	from	from	ADP
ftr-334	864	20	and	and	CCONJ
ftr-334	864	21	considers	consider	VERB
ftr-334	864	22	a	a	DET
ftr-334	864	23	wide	wide	ADJ
ftr-334	864	24	variety	variety	NOUN
ftr-334	864	25	of	of	ADP
ftr-334	864	26	interests	interest	NOUN
ftr-334	864	27	.	.	PUNCT
ftr-334	865	1	"	"	PUNCT
ftr-334	865	2	'	'	PUNCT
ftr-334	865	3	4	4	NUM
ftr-334	865	4	7	7	NUM
ftr-334	865	5	the	the	DET
ftr-334	865	6	apa	apa	PROPN
ftr-334	865	7	requirements	requirement	NOUN
ftr-334	865	8	allowing	allow	VERB
ftr-334	865	9	for	for	ADP
ftr-334	865	10	access	access	NOUN
ftr-334	865	11	to	to	ADP
ftr-334	865	12	the	the	DET
ftr-334	865	13	agency	agency	NOUN
ftr-334	865	14	,	,	PUNCT
ftr-334	865	15	as	as	ADV
ftr-334	865	16	well	well	ADV
ftr-334	865	17	as	as	ADP
ftr-334	865	18	the	the	DET
ftr-334	865	19	backstop	backstop	NOUN
ftr-334	865	20	of	of	ADP
ftr-334	865	21	the	the	DET
ftr-334	865	22	right	right	NOUN
ftr-334	865	23	to	to	PART
ftr-334	865	24	challenge	challenge	VERB
ftr-334	865	25	agency	agency	NOUN
ftr-334	865	26	actions	action	NOUN
ftr-334	865	27	in	in	ADP
ftr-334	865	28	court	court	NOUN
ftr-334	865	29	,	,	PUNCT
ftr-334	865	30	is	be	AUX
ftr-334	865	31	a	a	DET
ftr-334	865	32	mechanism	mechanism	NOUN
ftr-334	865	33	to	to	PART
ftr-334	865	34	allow	allow	VERB
ftr-334	865	35	for	for	SCONJ
ftr-334	865	36	individuals	individual	NOUN
ftr-334	865	37	to	to	PART
ftr-334	865	38	provide	provide	VERB
ftr-334	865	39	input	input	NOUN
ftr-334	865	40	and	and	CCONJ
ftr-334	865	41	ensure	ensure	VERB
ftr-334	865	42	that	that	SCONJ
ftr-334	865	43	agencies	agency	NOUN
ftr-334	865	44	remain	remain	VERB
ftr-334	865	45	accountable	accountable	ADJ
ftr-334	865	46	for	for	ADP
ftr-334	865	47	their	their	PRON
ftr-334	865	48	actions	action	NOUN
ftr-334	865	49	.	.	PUNCT
ftr-334	866	1	from	from	ADP
ftr-334	866	2	a	a	DET
ftr-334	866	3	civic	civic	ADJ
ftr-334	866	4	republican	republican	PROPN
ftr-334	866	5	perspective	perspective	NOUN
ftr-334	866	6	,	,	PUNCT
ftr-334	866	7	legitimacy	legitimacy	NOUN
ftr-334	866	8	of	of	ADP
ftr-334	866	9	agency	agency	NOUN
ftr-334	866	10	actions	action	NOUN
ftr-334	866	11	in	in	ADP
ftr-334	866	12	a	a	DET
ftr-334	866	13	democratic	democratic	ADJ
ftr-334	866	14	state	state	NOUN
ftr-334	866	15	is	be	AUX
ftr-334	866	16	grounded	ground	VERB
ftr-334	866	17	in	in	ADP
ftr-334	866	18	agencies	agency	NOUN
ftr-334	866	19	contributing	contribute	VERB
ftr-334	866	20	to	to	ADP
ftr-334	866	21	a	a	DET
ftr-334	866	22	dialogue	dialogue	NOUN
ftr-334	866	23	where	where	SCONJ
ftr-334	866	24	citizens	citizen	NOUN
ftr-334	866	25	provide	provide	VERB
ftr-334	866	26	their	their	PRON
ftr-334	866	27	views	view	NOUN
ftr-334	866	28	and	and	CCONJ
ftr-334	866	29	agencies	agency	NOUN
ftr-334	866	30	and	and	CCONJ
ftr-334	866	31	citizens	citizen	NOUN
ftr-334	866	32	alike	alike	ADV
ftr-334	866	33	are	be	AUX
ftr-334	866	34	deliberative	deliberative	ADJ
ftr-334	866	35	and	and	CCONJ
ftr-334	866	36	open	open	ADJ
ftr-334	866	37	to	to	ADP
ftr-334	866	38	considering	consider	VERB
ftr-334	866	39	differing	differ	VERB
ftr-334	866	40	perspectives.14	perspectives.14	PROPN
ftr-334	866	41	8	8	NUM
ftr-334	866	42	the	the	DET
ftr-334	866	43	apa	apa	PROPN
ftr-334	866	44	's	's	PART
ftr-334	866	45	143	143	NUM
ftr-334	866	46	.	.	PUNCT
ftr-334	867	1	see	see	VERB
ftr-334	867	2	johnson	johnson	PROPN
ftr-334	867	3	,	,	PUNCT
ftr-334	867	4	good	good	ADJ
ftr-334	867	5	guidance	guidance	NOUN
ftr-334	867	6	,	,	PUNCT
ftr-334	867	7	supra	supra	PROPN
ftr-334	867	8	note	note	PROPN
ftr-334	867	9	45	45	NUM
ftr-334	867	10	,	,	PUNCT
ftr-334	867	11	at	at	ADP
ftr-334	867	12	735	735	NUM
ftr-334	867	13	(	(	PUNCT
ftr-334	867	14	describing	describe	VERB
ftr-334	867	15	several	several	ADJ
ftr-334	867	16	barriers	barrier	NOUN
ftr-334	867	17	to	to	ADP
ftr-334	867	18	effective	effective	ADJ
ftr-334	867	19	participation	participation	NOUN
ftr-334	867	20	)	)	PUNCT
ftr-334	867	21	.	.	PUNCT
ftr-334	868	1	144	144	X
ftr-334	868	2	.	.	PUNCT
ftr-334	869	1	see	see	VERB
ftr-334	869	2	aclu	aclu	PROPN
ftr-334	869	3	v	v	ADP
ftr-334	869	4	fcc	fcc	PROPN
ftr-334	869	5	,	,	PUNCT
ftr-334	869	6	823	823	NUM
ftr-334	869	7	f.2d	f.2d	NOUN
ftr-334	869	8	1554	1554	NUM
ftr-334	869	9	,	,	PUNCT
ftr-334	869	10	1581	1581	NUM
ftr-334	869	11	(	(	PUNCT
ftr-334	869	12	d.c	d.c	PROPN
ftr-334	869	13	.	.	PROPN
ftr-334	869	14	cir	cir	PROPN
ftr-334	869	15	.	.	PROPN
ftr-334	869	16	1987	1987	NUM
ftr-334	869	17	)	)	PUNCT
ftr-334	870	1	(	(	PUNCT
ftr-334	870	2	stating	state	VERB
ftr-334	870	3	notice	notice	NOUN
ftr-334	870	4	and	and	CCONJ
ftr-334	870	5	comment	comment	NOUN
ftr-334	870	6	rulemaking	rulemaking	NOUN
ftr-334	870	7	obligates	obligate	VERB
ftr-334	870	8	agencies	agency	NOUN
ftr-334	870	9	to	to	PART
ftr-334	870	10	respond	respond	VERB
ftr-334	870	11	to	to	ADP
ftr-334	870	12	all	all	DET
ftr-334	870	13	significant	significant	ADJ
ftr-334	870	14	comments	comment	NOUN
ftr-334	870	15	)	)	PUNCT
ftr-334	870	16	.	.	PUNCT
ftr-334	871	1	145	145	NUM
ftr-334	871	2	.	.	X
ftr-334	871	3	5	5	NUM
ftr-334	871	4	u.s.c	u.s.c	ADJ
ftr-334	871	5	.	.	PUNCT
ftr-334	872	1	§	§	PROPN
ftr-334	872	2	706	706	PROPN
ftr-334	872	3	(	(	PUNCT
ftr-334	872	4	defining	define	VERB
ftr-334	872	5	scope	scope	NOUN
ftr-334	872	6	of	of	ADP
ftr-334	872	7	review	review	NOUN
ftr-334	872	8	)	)	PUNCT
ftr-334	872	9	.	.	PUNCT
ftr-334	873	1	146	146	NUM
ftr-334	873	2	.	.	PUNCT
ftr-334	874	1	mendelson	mendelson	PROPN
ftr-334	874	2	,	,	PUNCT
ftr-334	874	3	rulemaking	rulemaking	NOUN
ftr-334	874	4	,	,	PUNCT
ftr-334	874	5	supra	supra	PROPN
ftr-334	874	6	note	note	PROPN
ftr-334	874	7	63	63	NUM
ftr-334	874	8	,	,	PUNCT
ftr-334	874	9	at	at	ADP
ftr-334	874	10	1356	1356	NUM
ftr-334	874	11	.	.	PUNCT
ftr-334	875	1	147	147	NUM
ftr-334	875	2	.	.	PUNCT
ftr-334	876	1	i	i	PRON
ftr-334	876	2	d.	d.	PROPN
ftr-334	876	3	at	at	ADP
ftr-334	876	4	1350	1350	NUM
ftr-334	876	5	.	.	PUNCT
ftr-334	877	1	see	see	VERB
ftr-334	877	2	also	also	ADV
ftr-334	877	3	stewart	stewart	PROPN
ftr-334	877	4	,	,	PUNCT
ftr-334	877	5	reformation	reformation	NOUN
ftr-334	877	6	,	,	PUNCT
ftr-334	877	7	supra	supra	PROPN
ftr-334	877	8	note	note	NOUN
ftr-334	877	9	80	80	NUM
ftr-334	877	10	,	,	PUNCT
ftr-334	877	11	at	at	ADP
ftr-334	877	12	1679	1679	NUM
ftr-334	877	13	,	,	PUNCT
ftr-334	877	14	1683	1683	NUM
ftr-334	877	15	(	(	PUNCT
ftr-334	877	16	stating	state	VERB
ftr-334	877	17	that	that	SCONJ
ftr-334	877	18	courts	court	NOUN
ftr-334	877	19	have	have	AUX
ftr-334	877	20	asserted	assert	VERB
ftr-334	877	21	agencies	agency	NOUN
ftr-334	877	22	must	must	AUX
ftr-334	877	23	consider	consider	VERB
ftr-334	877	24	"	"	PUNCT
ftr-334	877	25	all	all	PRON
ftr-334	877	26	of	of	ADP
ftr-334	877	27	the	the	DET
ftr-334	877	28	various	various	ADJ
ftr-334	877	29	interests	interest	NOUN
ftr-334	877	30	affected	affect	VERB
ftr-334	877	31	by	by	ADP
ftr-334	877	32	their	their	PRON
ftr-334	877	33	decisions	decision	NOUN
ftr-334	877	34	as	as	ADP
ftr-334	877	35	an	an	DET
ftr-334	877	36	essential	essential	ADJ
ftr-334	877	37	predicate	predicate	NOUN
ftr-334	877	38	"	"	PUNCT
ftr-334	877	39	to	to	ADP
ftr-334	877	40	determining	determine	VERB
ftr-334	877	41	the	the	DET
ftr-334	877	42	public	public	ADJ
ftr-334	877	43	interest	interest	NOUN
ftr-334	877	44	)	)	PUNCT
ftr-334	877	45	.	.	PUNCT
ftr-334	878	1	148	148	NUM
ftr-334	878	2	.	.	PUNCT
ftr-334	879	1	see	see	AUX
ftr-334	879	2	seidenfeld	seidenfeld	VERB
ftr-334	879	3	republican	republican	ADJ
ftr-334	879	4	justification	justification	NOUN
ftr-334	879	5	,	,	PUNCT
ftr-334	879	6	supra	supra	PROPN
ftr-334	879	7	note	note	PROPN
ftr-334	879	8	80	80	NUM
ftr-334	879	9	,	,	PUNCT
ftr-334	879	10	at	at	ADP
ftr-334	879	11	1514	1514	NUM
ftr-334	879	12	(	(	PUNCT
ftr-334	879	13	defining	define	VERB
ftr-334	879	14	the	the	DET
ftr-334	879	15	theory	theory	NOUN
ftr-334	879	16	of	of	ADP
ftr-334	879	17	civic	civic	ADJ
ftr-334	879	18	republicanism	republicanism	NOUN
ftr-334	879	19	)	)	PUNCT
ftr-334	879	20	.	.	PUNCT
ftr-334	880	1	"	"	PUNCT
ftr-334	880	2	civic	civic	ADJ
ftr-334	880	3	republicanism	republicanism	NOUN
ftr-334	880	4	promises	promise	VERB
ftr-334	880	5	democratic	democratic	ADJ
ftr-334	880	6	government	government	NOUN
ftr-334	880	7	that	that	PRON
ftr-334	880	8	does	do	AUX
ftr-334	880	9	not	not	PART
ftr-334	880	10	exclude	exclude	VERB
ftr-334	880	11	or	or	CCONJ
ftr-334	880	12	coerce	coerce	VERB
ftr-334	880	13	citizens	citizen	NOUN
ftr-334	880	14	whose	whose	DET
ftr-334	880	15	backgrounds	background	NOUN
ftr-334	880	16	and	and	CCONJ
ftr-334	880	17	values	value	NOUN
ftr-334	880	18	differ	differ	VERB
ftr-334	880	19	from	from	ADP
ftr-334	880	20	those	those	PRON
ftr-334	880	21	of	of	ADP
ftr-334	880	22	mainstream	mainstream	NOUN
ftr-334	880	23	society	society	NOUN
ftr-334	880	24	.	.	PUNCT
ftr-334	880	25	"	"	PUNCT
ftr-334	881	1	i	i	PRON
ftr-334	881	2	d.	d.	PROPN
ftr-334	881	3	2012	2012	NUM
ftr-334	881	4	]	]	PUNCT
ftr-334	881	5	553	553	NUM
ftr-334	881	6	florida	florida	PROPN
ftr-334	881	7	tax	tax	NOUN
ftr-334	881	8	review	review	NOUN
ftr-334	881	9	requirements	requirement	NOUN
ftr-334	881	10	to	to	PART
ftr-334	881	11	allow	allow	VERB
ftr-334	881	12	for	for	ADP
ftr-334	881	13	participation	participation	NOUN
ftr-334	881	14	,	,	PUNCT
ftr-334	881	15	and	and	CCONJ
ftr-334	881	16	the	the	DET
ftr-334	881	17	judicial	judicial	ADJ
ftr-334	881	18	gloss	gloss	NOUN
ftr-334	881	19	requirements	requirement	NOUN
ftr-334	881	20	that	that	SCONJ
ftr-334	881	21	agencies	agency	NOUN
ftr-334	881	22	explain	explain	VERB
ftr-334	881	23	their	their	PRON
ftr-334	881	24	actions	action	NOUN
ftr-334	881	25	contribute	contribute	VERB
ftr-334	881	26	to	to	ADP
ftr-334	881	27	accountability	accountability	NOUN
ftr-334	881	28	in	in	ADP
ftr-334	881	29	a	a	DET
ftr-334	881	30	civic	civic	ADJ
ftr-334	881	31	republican	republican	ADJ
ftr-334	881	32	sense	sense	NOUN
ftr-334	881	33	.	.	PUNCT
ftr-334	882	1	in	in	ADP
ftr-334	882	2	practice	practice	NOUN
ftr-334	882	3	,	,	PUNCT
ftr-334	882	4	observers	observer	NOUN
ftr-334	882	5	of	of	ADP
ftr-334	882	6	agencies	agency	NOUN
ftr-334	882	7	generally	generally	ADV
ftr-334	882	8	have	have	AUX
ftr-334	882	9	noted	note	VERB
ftr-334	882	10	that	that	SCONJ
ftr-334	882	11	despite	despite	SCONJ
ftr-334	882	12	the	the	DET
ftr-334	882	13	pluralist	pluralist	ADJ
ftr-334	882	14	and	and	CCONJ
ftr-334	882	15	civic	civic	ADJ
ftr-334	882	16	republican	republican	ADJ
ftr-334	882	17	theories	theory	NOUN
ftr-334	882	18	of	of	ADP
ftr-334	882	19	rulemaking	rulemaking	NOUN
ftr-334	882	20	's	's	PART
ftr-334	882	21	legitimacy	legitimacy	NOUN
ftr-334	882	22	in	in	ADP
ftr-334	882	23	a	a	DET
ftr-334	882	24	democratic	democratic	ADJ
ftr-334	882	25	state	state	NOUN
ftr-334	882	26	,	,	PUNCT
ftr-334	882	27	there	there	PRON
ftr-334	882	28	is	be	VERB
ftr-334	882	29	a	a	DET
ftr-334	882	30	skewing	skewing	NOUN
ftr-334	882	31	of	of	ADP
ftr-334	882	32	participation	participation	NOUN
ftr-334	882	33	in	in	ADP
ftr-334	882	34	the	the	DET
ftr-334	882	35	process	process	NOUN
ftr-334	882	36	toward	toward	ADP
ftr-334	882	37	business	business	NOUN
ftr-334	882	38	interest	interest	NOUN
ftr-334	882	39	and	and	CCONJ
ftr-334	882	40	away	away	ADV
ftr-334	882	41	from	from	ADP
ftr-334	882	42	a	a	DET
ftr-334	882	43	diffuse	diffuse	ADJ
ftr-334	882	44	class	class	NOUN
ftr-334	882	45	of	of	ADP
ftr-334	882	46	regulated	regulated	ADJ
ftr-334	882	47	beneficiaries	beneficiary	NOUN
ftr-334	882	48	.	.	PUNCT
ftr-334	882	49	'	'	PUNCT
ftr-334	883	1	49	49	NUM
ftr-334	883	2	the	the	DET
ftr-334	883	3	main	main	ADJ
ftr-334	883	4	reason	reason	NOUN
ftr-334	883	5	for	for	ADP
ftr-334	883	6	this	this	DET
ftr-334	883	7	observation	observation	NOUN
ftr-334	883	8	is	be	AUX
ftr-334	883	9	that	that	SCONJ
ftr-334	883	10	while	while	SCONJ
ftr-334	883	11	the	the	DET
ftr-334	883	12	administrative	administrative	ADJ
ftr-334	883	13	law	law	NOUN
ftr-334	883	14	right	right	NOUN
ftr-334	883	15	to	to	PART
ftr-334	883	16	participate	participate	VERB
ftr-334	883	17	under	under	ADP
ftr-334	883	18	apa	apa	PROPN
ftr-334	883	19	section	section	NOUN
ftr-334	883	20	553	553	NUM
ftr-334	883	21	is	be	AUX
ftr-334	883	22	clear	clear	ADJ
ftr-334	883	23	,	,	PUNCT
ftr-334	883	24	it	it	PRON
ftr-334	883	25	takes	take	VERB
ftr-334	883	26	"	"	PUNCT
ftr-334	883	27	resources	resource	NOUN
ftr-334	883	28	to	to	PART
ftr-334	883	29	uncover	uncover	VERB
ftr-334	883	30	the	the	DET
ftr-334	883	31	existence	existence	NOUN
ftr-334	883	32	of	of	ADP
ftr-334	883	33	a	a	DET
ftr-334	883	34	rulemaking	rulemaking	NOUN
ftr-334	883	35	,	,	PUNCT
ftr-334	883	36	to	to	PART
ftr-334	883	37	understand	understand	VERB
ftr-334	883	38	the	the	DET
ftr-334	883	39	issues	issue	NOUN
ftr-334	883	40	at	at	ADP
ftr-334	883	41	stake	stake	NOUN
ftr-334	883	42	,	,	PUNCT
ftr-334	883	43	and	and	CCONJ
ftr-334	883	44	to	to	PART
ftr-334	883	45	prepare	prepare	VERB
ftr-334	883	46	persuasive	persuasive	ADJ
ftr-334	883	47	comments	comment	NOUN
ftr-334	883	48	.	.	PUNCT
ftr-334	884	1	"o	"o	PROPN
ftr-334	884	2	compounding	compound	VERB
ftr-334	884	3	the	the	DET
ftr-334	884	4	issue	issue	NOUN
ftr-334	884	5	is	be	AUX
ftr-334	884	6	the	the	DET
ftr-334	884	7	collective	collective	ADJ
ftr-334	884	8	action	action	NOUN
ftr-334	884	9	problem	problem	NOUN
ftr-334	884	10	,	,	PUNCT
ftr-334	884	11	meaning	mean	VERB
ftr-334	884	12	there	there	PRON
ftr-334	884	13	are	be	VERB
ftr-334	884	14	challenges	challenge	NOUN
ftr-334	884	15	associated	associate	VERB
ftr-334	884	16	with	with	ADP
ftr-334	884	17	organizing	organize	VERB
ftr-334	884	18	those	those	PRON
ftr-334	884	19	whose	whose	DET
ftr-334	884	20	interests	interest	NOUN
ftr-334	884	21	are	be	AUX
ftr-334	884	22	widely	widely	ADV
ftr-334	884	23	diffused	diffuse	VERB
ftr-334	884	24	as	as	ADP
ftr-334	884	25	compared	compare	VERB
ftr-334	884	26	to	to	ADP
ftr-334	884	27	matters	matter	NOUN
ftr-334	884	28	that	that	PRON
ftr-334	884	29	relate	relate	VERB
ftr-334	884	30	to	to	ADP
ftr-334	884	31	more	more	ADV
ftr-334	884	32	concentrated	concentrated	ADJ
ftr-334	884	33	groups	group	NOUN
ftr-334	884	34	.	.	PUNCT
ftr-334	885	1	as	as	ADP
ftr-334	885	2	a	a	DET
ftr-334	885	3	practical	practical	ADJ
ftr-334	885	4	matter	matter	NOUN
ftr-334	885	5	,	,	PUNCT
ftr-334	885	6	business	business	NOUN
ftr-334	885	7	groups	group	NOUN
ftr-334	885	8	and	and	CCONJ
ftr-334	885	9	others	other	NOUN
ftr-334	885	10	with	with	ADP
ftr-334	885	11	significant	significant	ADJ
ftr-334	885	12	resources	resource	NOUN
ftr-334	885	13	tend	tend	VERB
ftr-334	885	14	to	to	PART
ftr-334	885	15	dominate	dominate	VERB
ftr-334	885	16	the	the	DET
ftr-334	885	17	rulemaking	rulemaking	NOUN
ftr-334	885	18	process	process	NOUN
ftr-334	885	19	.	.	PUNCT
ftr-334	886	1	for	for	ADP
ftr-334	886	2	example	example	NOUN
ftr-334	886	3	,	,	PUNCT
ftr-334	886	4	studies	study	NOUN
ftr-334	886	5	of	of	ADP
ftr-334	886	6	agencies	agency	NOUN
ftr-334	886	7	tend	tend	VERB
ftr-334	886	8	to	to	PART
ftr-334	886	9	show	show	VERB
ftr-334	886	10	that	that	SCONJ
ftr-334	886	11	regulated	regulated	ADJ
ftr-334	886	12	entities	entity	NOUN
ftr-334	886	13	as	as	SCONJ
ftr-334	886	14	contrasted	contrast	VERB
ftr-334	886	15	with	with	ADP
ftr-334	886	16	regulated	regulated	ADJ
ftr-334	886	17	beneficiaries	beneficiary	NOUN
ftr-334	886	18	predominantly	predominantly	ADV
ftr-334	886	19	provide	provide	VERB
ftr-334	886	20	comments	comment	NOUN
ftr-334	886	21	to	to	ADP
ftr-334	886	22	agencies	agency	NOUN
ftr-334	886	23	.	.	PUNCT
ftr-334	887	1	52	52	NUM
ftr-334	887	2	as	as	ADP
ftr-334	887	3	a	a	DET
ftr-334	887	4	counterweight	counterweight	NOUN
ftr-334	887	5	to	to	ADP
ftr-334	887	6	business	business	NOUN
ftr-334	887	7	interests	interest	NOUN
ftr-334	887	8	,	,	PUNCT
ftr-334	887	9	with	with	ADP
ftr-334	887	10	many	many	ADJ
ftr-334	887	11	matters	matter	NOUN
ftr-334	887	12	that	that	PRON
ftr-334	887	13	are	be	AUX
ftr-334	887	14	the	the	DET
ftr-334	887	15	subject	subject	NOUN
ftr-334	887	16	of	of	ADP
ftr-334	887	17	agency	agency	NOUN
ftr-334	887	18	rulemaking	rulemaking	NOUN
ftr-334	887	19	(	(	PUNCT
ftr-334	887	20	such	such	ADJ
ftr-334	887	21	as	as	ADP
ftr-334	887	22	environmental	environmental	ADJ
ftr-334	887	23	issues	issue	NOUN
ftr-334	887	24	)	)	PUNCT
ftr-334	887	25	there	there	PRON
ftr-334	887	26	are	be	VERB
ftr-334	887	27	significant	significant	ADJ
ftr-334	887	28	149	149	NUM
ftr-334	887	29	.	.	PUNCT
ftr-334	888	1	see	see	VERB
ftr-334	888	2	mendelson	mendelson	PROPN
ftr-334	888	3	,	,	PUNCT
ftr-334	888	4	rulemaking	rulemaking	NOUN
ftr-334	888	5	,	,	PUNCT
ftr-334	888	6	supra	supra	PROPN
ftr-334	888	7	note	note	PROPN
ftr-334	888	8	63	63	NUM
ftr-334	888	9	,	,	PUNCT
ftr-334	888	10	at	at	ADP
ftr-334	888	11	1357	1357	NUM
ftr-334	888	12	-	-	SYM
ftr-334	888	13	58	58	NUM
ftr-334	888	14	(	(	PUNCT
ftr-334	888	15	stating	state	VERB
ftr-334	888	16	that	that	SCONJ
ftr-334	888	17	one	one	NUM
ftr-334	888	18	reason	reason	NOUN
ftr-334	888	19	big	big	ADJ
ftr-334	888	20	business	business	NOUN
ftr-334	888	21	groups	group	NOUN
ftr-334	888	22	dominate	dominate	VERB
ftr-334	888	23	rulemaking	rulemaking	NOUN
ftr-334	888	24	participation	participation	NOUN
ftr-334	888	25	is	be	AUX
ftr-334	888	26	their	their	PRON
ftr-334	888	27	availability	availability	NOUN
ftr-334	888	28	of	of	ADP
ftr-334	888	29	financial	financial	ADJ
ftr-334	888	30	resources	resource	NOUN
ftr-334	888	31	to	to	PART
ftr-334	888	32	do	do	VERB
ftr-334	888	33	so	so	ADV
ftr-334	888	34	)	)	PUNCT
ftr-334	888	35	;	;	PUNCT
ftr-334	888	36	wendy	wendy	PROPN
ftr-334	888	37	wagner	wagner	PROPN
ftr-334	888	38	,	,	PUNCT
ftr-334	888	39	administrative	administrative	ADJ
ftr-334	888	40	law	law	NOUN
ftr-334	888	41	,	,	PUNCT
ftr-334	888	42	filter	filter	NOUN
ftr-334	888	43	failure	failure	NOUN
ftr-334	888	44	,	,	PUNCT
ftr-334	888	45	and	and	CCONJ
ftr-334	888	46	information	information	NOUN
ftr-334	888	47	capture	capture	NOUN
ftr-334	888	48	,	,	PUNCT
ftr-334	888	49	59	59	NUM
ftr-334	888	50	duke	duke	PROPN
ftr-334	888	51	l.j	l.j	PROPN
ftr-334	888	52	.	.	PROPN
ftr-334	888	53	1321	1321	NUM
ftr-334	888	54	,	,	PUNCT
ftr-334	888	55	1382	1382	NUM
ftr-334	888	56	(	(	PUNCT
ftr-334	888	57	2010	2010	NUM
ftr-334	888	58	)	)	PUNCT
ftr-334	889	1	[	[	X
ftr-334	889	2	hereinafter	hereinafter	NOUN
ftr-334	889	3	wagner	wagner	PROPN
ftr-334	889	4	,	,	PUNCT
ftr-334	889	5	administrative	administrative	ADJ
ftr-334	889	6	law	law	NOUN
ftr-334	889	7	]	]	PUNCT
ftr-334	889	8	(	(	PUNCT
ftr-334	889	9	asserting	assert	VERB
ftr-334	889	10	pre	pre	ADJ
ftr-334	889	11	-	-	ADJ
ftr-334	889	12	nprm	nprm	ADJ
ftr-334	889	13	interest	interest	NOUN
ftr-334	889	14	group	group	NOUN
ftr-334	889	15	communication	communication	NOUN
ftr-334	889	16	is	be	AUX
ftr-334	889	17	also	also	ADV
ftr-334	889	18	likely	likely	ADJ
ftr-334	889	19	to	to	PART
ftr-334	889	20	be	be	AUX
ftr-334	889	21	extensive	extensive	ADJ
ftr-334	889	22	and	and	CCONJ
ftr-334	889	23	influential	influential	ADJ
ftr-334	889	24	)	)	PUNCT
ftr-334	889	25	;	;	PUNCT
ftr-334	889	26	jason	jason	PROPN
ftr-334	889	27	webb	webb	PROPN
ftr-334	889	28	yackee	yackee	PROPN
ftr-334	889	29	&	&	CCONJ
ftr-334	889	30	susan	susan	PROPN
ftr-334	889	31	web	web	PROPN
ftr-334	889	32	yackee	yackee	PROPN
ftr-334	889	33	,	,	PUNCT
ftr-334	889	34	a	a	DET
ftr-334	889	35	bias	bias	NOUN
ftr-334	889	36	towards	towards	ADP
ftr-334	889	37	business	business	NOUN
ftr-334	889	38	?	?	PUNCT
ftr-334	890	1	asessing	asesse	VERB
ftr-334	890	2	interest	interest	NOUN
ftr-334	890	3	group	group	NOUN
ftr-334	890	4	influence	influence	NOUN
ftr-334	890	5	on	on	ADP
ftr-334	890	6	the	the	DET
ftr-334	890	7	u.s	u.s	PROPN
ftr-334	890	8	.	.	PROPN
ftr-334	890	9	bureaucracy	bureaucracy	NOUN
ftr-334	890	10	,	,	PUNCT
ftr-334	890	11	68	68	NUM
ftr-334	890	12	j.	j.	PROPN
ftr-334	890	13	pol	pol	PROPN
ftr-334	890	14	.	.	PUNCT
ftr-334	891	1	128	128	NUM
ftr-334	891	2	,	,	PUNCT
ftr-334	891	3	133	133	NUM
ftr-334	891	4	(	(	PUNCT
ftr-334	891	5	2006	2006	NUM
ftr-334	891	6	)	)	PUNCT
ftr-334	892	1	[	[	X
ftr-334	892	2	hereinafter	hereinafter	NOUN
ftr-334	892	3	yackee	yackee	VERB
ftr-334	892	4	,	,	PUNCT
ftr-334	892	5	bias	bias	NOUN
ftr-334	892	6	towards	towards	ADP
ftr-334	892	7	business	business	NOUN
ftr-334	892	8	]	]	PUNCT
ftr-334	892	9	(	(	PUNCT
ftr-334	892	10	stating	state	VERB
ftr-334	892	11	that	that	SCONJ
ftr-334	892	12	rulemaking	rulemaking	NOUN
ftr-334	892	13	costs	cost	NOUN
ftr-334	892	14	remain	remain	VERB
ftr-334	892	15	so	so	ADV
ftr-334	892	16	high	high	ADJ
ftr-334	892	17	that	that	SCONJ
ftr-334	892	18	individuals	individual	NOUN
ftr-334	892	19	and	and	CCONJ
ftr-334	892	20	public	public	ADJ
ftr-334	892	21	interest	interest	NOUN
ftr-334	892	22	groups	group	NOUN
ftr-334	892	23	are	be	AUX
ftr-334	892	24	disadvantaged	disadvantaged	ADJ
ftr-334	892	25	)	)	PUNCT
ftr-334	892	26	.	.	PUNCT
ftr-334	893	1	150	150	NUM
ftr-334	893	2	.	.	PUNCT
ftr-334	894	1	see	see	VERB
ftr-334	894	2	mendelson	mendelson	PROPN
ftr-334	894	3	,	,	PUNCT
ftr-334	894	4	rulemaking	rulemaking	NOUN
ftr-334	894	5	,	,	PUNCT
ftr-334	894	6	supra	supra	PROPN
ftr-334	894	7	note	note	PROPN
ftr-334	894	8	63	63	NUM
ftr-334	894	9	,	,	PUNCT
ftr-334	894	10	at	at	ADP
ftr-334	894	11	1357	1357	NUM
ftr-334	894	12	-	-	SYM
ftr-334	894	13	58	58	NUM
ftr-334	894	14	.	.	PUNCT
ftr-334	895	1	151	151	NUM
ftr-334	895	2	.	.	PUNCT
ftr-334	896	1	i	i	PRON
ftr-334	896	2	d.	d.	PROPN
ftr-334	896	3	at	at	ADP
ftr-334	896	4	116	116	NUM
ftr-334	896	5	(	(	PUNCT
ftr-334	896	6	explaining	explain	VERB
ftr-334	896	7	that	that	SCONJ
ftr-334	896	8	because	because	SCONJ
ftr-334	896	9	of	of	ADP
ftr-334	896	10	a	a	DET
ftr-334	896	11	free	free	ADJ
ftr-334	896	12	rider	rider	NOUN
ftr-334	896	13	problem	problem	NOUN
ftr-334	896	14	,	,	PUNCT
ftr-334	896	15	groups	group	NOUN
ftr-334	896	16	with	with	ADP
ftr-334	896	17	diffused	diffused	ADJ
ftr-334	896	18	interests	interest	NOUN
ftr-334	896	19	have	have	VERB
ftr-334	896	20	greater	great	ADJ
ftr-334	896	21	challenges	challenge	NOUN
ftr-334	896	22	organizing	organize	VERB
ftr-334	896	23	as	as	ADP
ftr-334	896	24	opposed	oppose	VERB
ftr-334	896	25	to	to	ADP
ftr-334	896	26	small	small	ADJ
ftr-334	896	27	concentrated	concentrated	ADJ
ftr-334	896	28	groups	group	NOUN
ftr-334	896	29	)	)	PUNCT
ftr-334	896	30	;	;	PUNCT
ftr-334	896	31	see	see	VERB
ftr-334	896	32	also	also	ADV
ftr-334	896	33	the	the	DET
ftr-334	896	34	politics	politic	NOUN
ftr-334	896	35	of	of	ADP
ftr-334	896	36	regulation	regulation	NOUN
ftr-334	896	37	,	,	PUNCT
ftr-334	896	38	357	357	NUM
ftr-334	896	39	,	,	PUNCT
ftr-334	896	40	360	360	NUM
ftr-334	896	41	(	(	PUNCT
ftr-334	896	42	james	james	PROPN
ftr-334	896	43	q.	q.	PROPN
ftr-334	896	44	wilson	wilson	PROPN
ftr-334	896	45	,	,	PUNCT
ftr-334	896	46	ed	ed	NOUN
ftr-334	896	47	.	.	PROPN
ftr-334	896	48	,	,	PUNCT
ftr-334	896	49	1980	1980	NUM
ftr-334	896	50	)	)	PUNCT
ftr-334	896	51	.	.	PUNCT
ftr-334	897	1	152	152	NUM
ftr-334	897	2	.	.	PUNCT
ftr-334	898	1	see	see	VERB
ftr-334	898	2	wagner	wagner	PROPN
ftr-334	898	3	,	,	PUNCT
ftr-334	898	4	administrative	administrative	ADJ
ftr-334	898	5	law	law	NOUN
ftr-334	898	6	,	,	PUNCT
ftr-334	898	7	supra	supra	PROPN
ftr-334	898	8	note	note	NOUN
ftr-334	898	9	149	149	NUM
ftr-334	898	10	,	,	PUNCT
ftr-334	898	11	at	at	ADP
ftr-334	898	12	1334	1334	NUM
ftr-334	898	13	n.40	n.40	NOUN
ftr-334	898	14	(	(	PUNCT
ftr-334	898	15	quoting	quote	VERB
ftr-334	898	16	colin	colin	PROPN
ftr-334	898	17	s.	s.	PROPN
ftr-334	898	18	diver	diver	PROPN
ftr-334	898	19	,	,	PUNCT
ftr-334	898	20	the	the	DET
ftr-334	898	21	optimal	optimal	ADJ
ftr-334	898	22	precision	precision	NOUN
ftr-334	898	23	of	of	ADP
ftr-334	898	24	administrative	administrative	ADJ
ftr-334	898	25	rules	rule	NOUN
ftr-334	898	26	,	,	PUNCT
ftr-334	898	27	93	93	NUM
ftr-334	898	28	yale	yale	PROPN
ftr-334	898	29	l.j	l.j	PROPN
ftr-334	898	30	.	.	PROPN
ftr-334	898	31	65	65	NUM
ftr-334	898	32	,	,	PUNCT
ftr-334	898	33	99	99	NUM
ftr-334	898	34	(	(	PUNCT
ftr-334	898	35	1983	1983	NUM
ftr-334	898	36	)	)	PUNCT
ftr-334	898	37	(	(	PUNCT
ftr-334	898	38	stating	state	VERB
ftr-334	898	39	"	"	PUNCT
ftr-334	898	40	[	[	X
ftr-334	898	41	w]idely	w]idely	ADV
ftr-334	898	42	dispersed	disperse	VERB
ftr-334	898	43	costs	cost	NOUN
ftr-334	898	44	or	or	CCONJ
ftr-334	898	45	benefits	benefit	NOUN
ftr-334	898	46	are	be	AUX
ftr-334	898	47	less	less	ADV
ftr-334	898	48	effectively	effectively	ADV
ftr-334	898	49	represented	represent	VERB
ftr-334	898	50	in	in	ADP
ftr-334	898	51	policymaking	policymake	VERB
ftr-334	898	52	than	than	ADP
ftr-334	898	53	concentrated	concentrated	ADJ
ftr-334	898	54	costs	cost	NOUN
ftr-334	898	55	or	or	CCONJ
ftr-334	898	56	benefits	benefit	NOUN
ftr-334	898	57	.	.	PUNCT
ftr-334	899	1	thus	thus	ADV
ftr-334	899	2	we	we	PRON
ftr-334	899	3	would	would	AUX
ftr-334	899	4	expect	expect	VERB
ftr-334	899	5	error	error	NOUN
ftr-334	899	6	-	-	NOUN
ftr-334	899	7	correction	correction	NOUN
ftr-334	899	8	to	to	PART
ftr-334	899	9	favor	favor	VERB
ftr-334	899	10	interests	interest	NOUN
ftr-334	899	11	championed	champion	VERB
ftr-334	899	12	by	by	ADP
ftr-334	899	13	enforcers	enforcer	NOUN
ftr-334	899	14	and	and	CCONJ
ftr-334	899	15	regulated	regulated	ADJ
ftr-334	899	16	firms	firm	NOUN
ftr-334	899	17	and	and	CCONJ
ftr-334	899	18	to	to	PART
ftr-334	899	19	undervalue	undervalue	VERB
ftr-334	899	20	interests	interest	NOUN
ftr-334	899	21	of	of	ADP
ftr-334	899	22	unorganized	unorganized	ADJ
ftr-334	899	23	beneficiaries	beneficiary	NOUN
ftr-334	899	24	of	of	ADP
ftr-334	899	25	government	government	NOUN
ftr-334	899	26	programs	program	NOUN
ftr-334	899	27	.	.	PUNCT
ftr-334	900	1	"	"	PUNCT
ftr-334	900	2	)	)	PUNCT
ftr-334	900	3	;	;	PUNCT
ftr-334	900	4	yackee	yackee	ADJ
ftr-334	900	5	,	,	PUNCT
ftr-334	900	6	bias	bias	NOUN
ftr-334	900	7	towards	towards	ADP
ftr-334	900	8	business	business	NOUN
ftr-334	900	9	,	,	PUNCT
ftr-334	900	10	supra	supra	PROPN
ftr-334	900	11	note	note	NOUN
ftr-334	900	12	149	149	NUM
ftr-334	900	13	,	,	PUNCT
ftr-334	900	14	at	at	ADP
ftr-334	900	15	131	131	NUM
ftr-334	900	16	,	,	PUNCT
ftr-334	900	17	133	133	NUM
ftr-334	900	18	(	(	PUNCT
ftr-334	900	19	explaining	explain	VERB
ftr-334	900	20	that	that	SCONJ
ftr-334	900	21	in	in	ADP
ftr-334	900	22	a	a	DET
ftr-334	900	23	study	study	NOUN
ftr-334	900	24	of	of	ADP
ftr-334	900	25	mid	mid	ADJ
ftr-334	900	26	size	size	NOUN
ftr-334	900	27	rulemaking	rulemake	VERB
ftr-334	900	28	business	business	NOUN
ftr-334	900	29	groups	group	NOUN
ftr-334	900	30	submitted	submit	VERB
ftr-334	900	31	over	over	ADP
ftr-334	900	32	57	57	NUM
ftr-334	900	33	percent	percent	NOUN
ftr-334	900	34	of	of	ADP
ftr-334	900	35	comments	comment	NOUN
ftr-334	900	36	while	while	SCONJ
ftr-334	900	37	nonbusiness	nonbusiness	ADJ
ftr-334	900	38	groups	group	NOUN
ftr-334	900	39	and	and	CCONJ
ftr-334	900	40	public	public	ADJ
ftr-334	900	41	interest	interest	NOUN
ftr-334	900	42	organizations	organization	NOUN
ftr-334	900	43	contributed	contribute	VERB
ftr-334	900	44	only	only	ADV
ftr-334	900	45	6	6	NUM
ftr-334	900	46	percent	percent	NOUN
ftr-334	900	47	)	)	PUNCT
ftr-334	900	48	.	.	PUNCT
ftr-334	901	1	[	[	X
ftr-334	901	2	vol	vol	NOUN
ftr-334	901	3	.	.	PUNCT
ftr-334	902	1	12:7554	12:7554	NUM
ftr-334	902	2	paradigm	paradigm	NOUN
ftr-334	902	3	for	for	ADP
ftr-334	902	4	irs	irs	PROPN
ftr-334	902	5	guidance	guidance	NOUN
ftr-334	902	6	public	public	ADJ
ftr-334	902	7	interest	interest	NOUN
ftr-334	902	8	organizations	organization	NOUN
ftr-334	902	9	that	that	PRON
ftr-334	902	10	do	do	AUX
ftr-334	902	11	participate	participate	VERB
ftr-334	902	12	in	in	ADP
ftr-334	902	13	the	the	DET
ftr-334	902	14	process	process	NOUN
ftr-334	902	15	and	and	CCONJ
ftr-334	902	16	help	help	VERB
ftr-334	902	17	redress	redress	VERB
ftr-334	902	18	the	the	DET
ftr-334	902	19	imbalance	imbalance	NOUN
ftr-334	902	20	.	.	PUNCT
ftr-334	903	1	yet	yet	ADV
ftr-334	903	2	,	,	PUNCT
ftr-334	903	3	the	the	DET
ftr-334	903	4	balance	balance	NOUN
ftr-334	903	5	is	be	AUX
ftr-334	903	6	still	still	ADV
ftr-334	903	7	skewed	skewed	ADJ
ftr-334	903	8	toward	toward	ADP
ftr-334	903	9	business	business	NOUN
ftr-334	903	10	interests	interest	NOUN
ftr-334	903	11	in	in	ADP
ftr-334	903	12	the	the	DET
ftr-334	903	13	process	process	NOUN
ftr-334	903	14	generally	generally	ADV
ftr-334	903	15	.	.	PUNCT
ftr-334	904	1	professor	professor	NOUN
ftr-334	904	2	wagner	wagner	PROPN
ftr-334	904	3	has	have	AUX
ftr-334	904	4	observed	observe	VERB
ftr-334	904	5	public	public	ADJ
ftr-334	904	6	interest	interest	NOUN
ftr-334	904	7	groups	group	NOUN
ftr-334	904	8	face	face	VERB
ftr-334	904	9	barriers	barrier	NOUN
ftr-334	904	10	to	to	ADP
ftr-334	904	11	entry	entry	NOUN
ftr-334	904	12	when	when	SCONJ
ftr-334	904	13	pluralistic	pluralistic	ADJ
ftr-334	904	14	processes	process	NOUN
ftr-334	904	15	are	be	AUX
ftr-334	904	16	undermined	undermine	VERB
ftr-334	904	17	by	by	ADP
ftr-334	904	18	a	a	DET
ftr-334	904	19	system	system	NOUN
ftr-334	904	20	that	that	PRON
ftr-334	904	21	becomes	become	VERB
ftr-334	904	22	oblivious	oblivious	ADJ
ftr-334	904	23	to	to	ADP
ftr-334	904	24	the	the	DET
ftr-334	904	25	costs	cost	NOUN
ftr-334	904	26	imposed	impose	VERB
ftr-334	904	27	on	on	ADP
ftr-334	904	28	participants	participant	NOUN
ftr-334	904	29	in	in	ADP
ftr-334	904	30	a	a	DET
ftr-334	904	31	meaningful	meaningful	ADJ
ftr-334	904	32	way	way	NOUN
ftr-334	904	33	.	.	PUNCT
ftr-334	905	1	5	5	NUM
ftr-334	905	2	3	3	NUM
ftr-334	905	3	groups	group	NOUN
ftr-334	905	4	that	that	PRON
ftr-334	905	5	already	already	ADV
ftr-334	905	6	struggle	struggle	VERB
ftr-334	905	7	against	against	ADP
ftr-334	905	8	organizational	organizational	ADJ
ftr-334	905	9	and	and	CCONJ
ftr-334	905	10	related	related	ADJ
ftr-334	905	11	collection	collection	NOUN
ftr-334	905	12	action	action	NOUN
ftr-334	905	13	impediments	impediment	VERB
ftr-334	905	14	to	to	PART
ftr-334	905	15	represent	represent	VERB
ftr-334	905	16	the	the	DET
ftr-334	905	17	public	public	ADJ
ftr-334	905	18	interest	interest	NOUN
ftr-334	905	19	can	can	AUX
ftr-334	905	20	not	not	PART
ftr-334	905	21	keep	keep	VERB
ftr-334	905	22	up	up	ADP
ftr-334	905	23	.	.	PUNCT
ftr-334	906	1	wagner	wagner	PROPN
ftr-334	906	2	argues	argue	VERB
ftr-334	906	3	that	that	SCONJ
ftr-334	906	4	resource	resource	NOUN
ftr-334	906	5	rich	rich	ADJ
ftr-334	906	6	participants	participant	NOUN
ftr-334	906	7	engage	engage	VERB
ftr-334	906	8	in	in	ADP
ftr-334	906	9	information	information	NOUN
ftr-334	906	10	capture	capture	NOUN
ftr-334	906	11	by	by	ADP
ftr-334	906	12	providing	provide	VERB
ftr-334	906	13	agencies	agency	NOUN
ftr-334	906	14	with	with	ADP
ftr-334	906	15	excess	excess	ADJ
ftr-334	906	16	information	information	NOUN
ftr-334	906	17	that	that	PRON
ftr-334	906	18	stretches	stretch	VERB
ftr-334	906	19	agency	agency	NOUN
ftr-334	906	20	staff	staff	NOUN
ftr-334	906	21	so	so	SCONJ
ftr-334	906	22	that	that	SCONJ
ftr-334	906	23	the	the	DET
ftr-334	906	24	staff	staff	NOUN
ftr-334	906	25	is	be	AUX
ftr-334	906	26	overwhelmed	overwhelmed	ADJ
ftr-334	906	27	.	.	PUNCT
ftr-334	907	1	15	15	NUM
ftr-334	907	2	4	4	NUM
ftr-334	907	3	moreover	moreover	ADV
ftr-334	907	4	,	,	PUNCT
ftr-334	907	5	wagner	wagner	PROPN
ftr-334	907	6	claims	claim	VERB
ftr-334	907	7	that	that	SCONJ
ftr-334	907	8	limits	limit	VERB
ftr-334	907	9	on	on	ADP
ftr-334	907	10	time	time	NOUN
ftr-334	907	11	,	,	PUNCT
ftr-334	907	12	resources	resource	NOUN
ftr-334	907	13	and	and	CCONJ
ftr-334	907	14	expertise	expertise	NOUN
ftr-334	907	15	blunt	blunt	VERB
ftr-334	907	16	the	the	DET
ftr-334	907	17	effectiveness	effectiveness	NOUN
ftr-334	907	18	of	of	ADP
ftr-334	907	19	public	public	ADJ
ftr-334	907	20	interest	interest	NOUN
ftr-334	907	21	groups	group	NOUN
ftr-334	907	22	,	,	PUNCT
ftr-334	907	23	especially	especially	ADV
ftr-334	907	24	when	when	SCONJ
ftr-334	907	25	regulated	regulated	ADJ
ftr-334	907	26	entities	entity	NOUN
ftr-334	907	27	overwhelm	overwhelm	VERB
ftr-334	907	28	the	the	DET
ftr-334	907	29	process	process	NOUN
ftr-334	907	30	.	.	PUNCT
ftr-334	908	1	155	155	NUM
ftr-334	909	1	v.	v.	ADP
ftr-334	909	2	good	good	ADJ
ftr-334	909	3	guidance	guidance	NOUN
ftr-334	909	4	requires	require	VERB
ftr-334	909	5	a	a	DET
ftr-334	909	6	better	well	ADJ
ftr-334	909	7	balance	balance	NOUN
ftr-334	909	8	between	between	ADP
ftr-334	909	9	efficiency	efficiency	NOUN
ftr-334	909	10	and	and	CCONJ
ftr-334	909	11	participation	participation	NOUN
ftr-334	909	12	irrespective	irrespective	ADV
ftr-334	909	13	of	of	ADP
ftr-334	909	14	apa	apa	PROPN
ftr-334	909	15	classification	classification	NOUN
ftr-334	909	16	a.	a.	NOUN
ftr-334	909	17	moving	move	VERB
ftr-334	909	18	beyond	beyond	ADP
ftr-334	909	19	current	current	ADJ
ftr-334	909	20	apa	apa	PROPN
ftr-334	909	21	classification	classification	NOUN
ftr-334	909	22	in	in	ADP
ftr-334	909	23	the	the	DET
ftr-334	909	24	previous	previous	ADJ
ftr-334	909	25	section	section	NOUN
ftr-334	909	26	,	,	PUNCT
ftr-334	909	27	i	i	PRON
ftr-334	909	28	discussed	discuss	VERB
ftr-334	909	29	how	how	SCONJ
ftr-334	909	30	existing	exist	VERB
ftr-334	909	31	rules	rule	NOUN
ftr-334	909	32	within	within	ADP
ftr-334	909	33	the	the	DET
ftr-334	909	34	apa	apa	PROPN
ftr-334	909	35	are	be	AUX
ftr-334	909	36	not	not	PART
ftr-334	909	37	likely	likely	ADJ
ftr-334	909	38	to	to	PART
ftr-334	909	39	provide	provide	VERB
ftr-334	909	40	either	either	CCONJ
ftr-334	909	41	the	the	DET
ftr-334	909	42	certainty	certainty	NOUN
ftr-334	909	43	or	or	CCONJ
ftr-334	909	44	degree	degree	NOUN
ftr-334	909	45	of	of	ADP
ftr-334	909	46	input	input	NOUN
ftr-334	909	47	that	that	PRON
ftr-334	909	48	the	the	DET
ftr-334	909	49	irs	irs	PROPN
ftr-334	909	50	will	will	AUX
ftr-334	909	51	need	need	VERB
ftr-334	909	52	to	to	PART
ftr-334	909	53	administer	administer	VERB
ftr-334	909	54	its	its	PRON
ftr-334	909	55	rules	rule	NOUN
ftr-334	909	56	,	,	PUNCT
ftr-334	909	57	especially	especially	ADV
ftr-334	909	58	as	as	SCONJ
ftr-334	909	59	those	those	DET
ftr-334	909	60	rules	rule	NOUN
ftr-334	909	61	relate	relate	VERB
ftr-334	909	62	to	to	ADP
ftr-334	909	63	issues	issue	NOUN
ftr-334	909	64	germane	germane	ADJ
ftr-334	909	65	to	to	ADP
ftr-334	909	66	lower	low	ADJ
ftr-334	909	67	-	-	PUNCT
ftr-334	909	68	income	income	NOUN
ftr-334	909	69	or	or	CCONJ
ftr-334	909	70	disadvantaged	disadvantaged	ADJ
ftr-334	909	71	taxpayers	taxpayer	NOUN
ftr-334	909	72	.	.	PUNCT
ftr-334	910	1	in	in	ADP
ftr-334	910	2	addition	addition	NOUN
ftr-334	910	3	,	,	PUNCT
ftr-334	910	4	the	the	DET
ftr-334	910	5	tax	tax	NOUN
ftr-334	910	6	law	law	NOUN
ftr-334	910	7	is	be	AUX
ftr-334	910	8	in	in	ADP
ftr-334	910	9	a	a	DET
ftr-334	910	10	state	state	NOUN
ftr-334	910	11	of	of	ADP
ftr-334	910	12	flux	flux	NOUN
ftr-334	910	13	when	when	SCONJ
ftr-334	910	14	it	it	PRON
ftr-334	910	15	comes	come	VERB
ftr-334	910	16	to	to	ADP
ftr-334	910	17	determining	determine	VERB
ftr-334	910	18	precisely	precisely	ADV
ftr-334	910	19	when	when	SCONJ
ftr-334	910	20	the	the	DET
ftr-334	910	21	notice	notice	NOUN
ftr-334	910	22	and	and	CCONJ
ftr-334	910	23	comment	comment	NOUN
ftr-334	910	24	regime	regime	NOUN
ftr-334	910	25	of	of	ADP
ftr-334	910	26	the	the	DET
ftr-334	910	27	apa	apa	PROPN
ftr-334	910	28	will	will	AUX
ftr-334	910	29	be	be	AUX
ftr-334	910	30	implicated	implicate	VERB
ftr-334	910	31	.	.	PUNCT
ftr-334	911	1	a	a	DET
ftr-334	911	2	possible	possible	ADJ
ftr-334	911	3	approach	approach	NOUN
ftr-334	911	4	at	at	ADP
ftr-334	911	5	this	this	DET
ftr-334	911	6	point	point	NOUN
ftr-334	911	7	would	would	AUX
ftr-334	911	8	be	be	AUX
ftr-334	911	9	for	for	SCONJ
ftr-334	911	10	courts	court	NOUN
ftr-334	911	11	to	to	PART
ftr-334	911	12	require	require	VERB
ftr-334	911	13	the	the	DET
ftr-334	911	14	irs	irs	PROPN
ftr-334	911	15	to	to	PART
ftr-334	911	16	issue	issue	VERB
ftr-334	911	17	more	more	ADJ
ftr-334	911	18	guidance	guidance	NOUN
ftr-334	911	19	subject	subject	ADJ
ftr-334	911	20	to	to	ADP
ftr-334	911	21	notice	notice	NOUN
ftr-334	911	22	and	and	CCONJ
ftr-334	911	23	comment	comment	NOUN
ftr-334	911	24	,	,	PUNCT
ftr-334	911	25	or	or	CCONJ
ftr-334	911	26	at	at	ADP
ftr-334	911	27	least	least	ADJ
ftr-334	911	28	require	require	VERB
ftr-334	911	29	the	the	DET
ftr-334	911	30	irs	irs	PROPN
ftr-334	911	31	to	to	PART
ftr-334	911	32	take	take	VERB
ftr-334	911	33	more	more	ADJ
ftr-334	911	34	seriously	seriously	ADV
ftr-334	911	35	the	the	DET
ftr-334	911	36	exceptions	exception	NOUN
ftr-334	911	37	applicable	applicable	ADJ
ftr-334	911	38	to	to	PART
ftr-334	911	39	notice	notice	VERB
ftr-334	911	40	and	and	CCONJ
ftr-334	911	41	comment	comment	NOUN
ftr-334	911	42	rules	rule	NOUN
ftr-334	911	43	under	under	ADP
ftr-334	911	44	the	the	DET
ftr-334	911	45	apa	apa	PROPN
ftr-334	911	46	.	.	PUNCT
ftr-334	912	1	i	i	PRON
ftr-334	912	2	do	do	AUX
ftr-334	912	3	not	not	PART
ftr-334	912	4	recommend	recommend	VERB
ftr-334	912	5	that	that	DET
ftr-334	912	6	approach	approach	NOUN
ftr-334	912	7	as	as	ADP
ftr-334	912	8	a	a	DET
ftr-334	912	9	blanket	blanket	NOUN
ftr-334	912	10	solution	solution	NOUN
ftr-334	912	11	to	to	ADP
ftr-334	912	12	the	the	DET
ftr-334	912	13	problem	problem	NOUN
ftr-334	912	14	i	i	PRON
ftr-334	912	15	have	have	AUX
ftr-334	912	16	identified	identify	VERB
ftr-334	912	17	and	and	CCONJ
ftr-334	912	18	worry	worry	VERB
ftr-334	912	19	that	that	SCONJ
ftr-334	912	20	it	it	PRON
ftr-334	912	21	would	would	AUX
ftr-334	912	22	have	have	VERB
ftr-334	912	23	unintended	unintended	ADJ
ftr-334	912	24	adverse	adverse	ADJ
ftr-334	912	25	consequences	consequence	NOUN
ftr-334	912	26	.	.	PUNCT
ftr-334	913	1	at	at	ADP
ftr-334	913	2	times	time	NOUN
ftr-334	913	3	,	,	PUNCT
ftr-334	913	4	the	the	DET
ftr-334	913	5	public	public	NOUN
ftr-334	913	6	and	and	CCONJ
ftr-334	913	7	irs	irs	PROPN
ftr-334	913	8	employees	employee	NOUN
ftr-334	913	9	need	need	VERB
ftr-334	913	10	informal	informal	ADJ
ftr-334	913	11	guidance	guidance	NOUN
ftr-334	913	12	,	,	PUNCT
ftr-334	913	13	and	and	CCONJ
ftr-334	913	14	as	as	ADP
ftr-334	913	15	a	a	DET
ftr-334	913	16	practical	practical	ADJ
ftr-334	913	17	matter	matter	NOUN
ftr-334	913	18	the	the	DET
ftr-334	913	19	treasury	treasury	NOUN
ftr-334	913	20	and	and	CCONJ
ftr-334	913	21	the	the	DET
ftr-334	913	22	irs	irs	PROPN
ftr-334	913	23	can	can	AUX
ftr-334	913	24	not	not	PART
ftr-334	913	25	put	put	VERB
ftr-334	913	26	all	all	PRON
ftr-334	913	27	of	of	ADP
ftr-334	913	28	its	its	PRON
ftr-334	913	29	guidance	guidance	NOUN
ftr-334	913	30	in	in	ADP
ftr-334	913	31	time	time	NOUN
ftr-334	913	32	consuming	consume	VERB
ftr-334	913	33	regulation	regulation	NOUN
ftr-334	913	34	projects.156	projects.156	PROPN
ftr-334	913	35	this	this	DET
ftr-334	913	36	point	point	NOUN
ftr-334	913	37	is	be	AUX
ftr-334	913	38	consistent	consistent	ADJ
ftr-334	913	39	153	153	NUM
ftr-334	913	40	.	.	PUNCT
ftr-334	914	1	see	see	PROPN
ftr-334	914	2	wagner	wagner	PROPN
ftr-334	914	3	,	,	PUNCT
ftr-334	914	4	administrative	administrative	ADJ
ftr-334	914	5	law	law	NOUN
ftr-334	914	6	,	,	PUNCT
ftr-334	914	7	supra	supra	PROPN
ftr-334	914	8	note	note	NOUN
ftr-334	914	9	149	149	NUM
ftr-334	914	10	,	,	PUNCT
ftr-334	914	11	at	at	ADP
ftr-334	914	12	1378	1378	NUM
ftr-334	914	13	(	(	PUNCT
ftr-334	914	14	discussing	discuss	VERB
ftr-334	914	15	collective	collective	ADJ
ftr-334	914	16	action	action	NOUN
ftr-334	914	17	impediments	impediment	NOUN
ftr-334	914	18	to	to	ADP
ftr-334	914	19	meaningful	meaningful	ADJ
ftr-334	914	20	participation	participation	NOUN
ftr-334	914	21	in	in	ADP
ftr-334	914	22	notice	notice	NOUN
ftr-334	914	23	and	and	CCONJ
ftr-334	914	24	comment	comment	NOUN
ftr-334	914	25	process	process	NOUN
ftr-334	914	26	)	)	PUNCT
ftr-334	914	27	.	.	PUNCT
ftr-334	915	1	154	154	NUM
ftr-334	915	2	.	.	PUNCT
ftr-334	916	1	see	see	VERB
ftr-334	916	2	i	i	PRON
ftr-334	916	3	d	d	PROPN
ftr-334	916	4	at	at	ADP
ftr-334	916	5	1352	1352	NUM
ftr-334	916	6	(	(	PUNCT
ftr-334	916	7	discussing	discuss	VERB
ftr-334	916	8	coping	cope	VERB
ftr-334	916	9	strategies	strategy	NOUN
ftr-334	916	10	to	to	PART
ftr-334	916	11	avoid	avoid	VERB
ftr-334	916	12	postpromulgation	postpromulgation	NOUN
ftr-334	916	13	litigation	litigation	NOUN
ftr-334	916	14	as	as	ADP
ftr-334	916	15	overwhelming	overwhelming	ADJ
ftr-334	916	16	understaffed	understaffed	ADJ
ftr-334	916	17	and	and	CCONJ
ftr-334	916	18	under	under	ADV
ftr-334	916	19	-	-	PUNCT
ftr-334	916	20	resourced	resource	VERB
ftr-334	916	21	agencies	agency	NOUN
ftr-334	916	22	)	)	PUNCT
ftr-334	916	23	.	.	PUNCT
ftr-334	917	1	155	155	NUM
ftr-334	917	2	.	.	PUNCT
ftr-334	917	3	see	see	VERB
ftr-334	917	4	i	i	PROPN
ftr-334	917	5	d	d	PROPN
ftr-334	917	6	156	156	PROPN
ftr-334	917	7	.	.	PUNCT
ftr-334	918	1	see	see	VERB
ftr-334	918	2	asimow	asimow	NOUN
ftr-334	918	3	,	,	PUNCT
ftr-334	918	4	public	public	ADJ
ftr-334	918	5	participation	participation	NOUN
ftr-334	918	6	,	,	PUNCT
ftr-334	918	7	supra	supra	PROPN
ftr-334	918	8	note	note	NOUN
ftr-334	918	9	21	21	NUM
ftr-334	918	10	,	,	PUNCT
ftr-334	918	11	at	at	ADP
ftr-334	918	12	346	346	NUM
ftr-334	918	13	(	(	PUNCT
ftr-334	918	14	describing	describe	VERB
ftr-334	918	15	practical	practical	ADJ
ftr-334	918	16	reasons	reason	NOUN
ftr-334	918	17	for	for	ADP
ftr-334	918	18	the	the	DET
ftr-334	918	19	need	need	NOUN
ftr-334	918	20	to	to	PART
ftr-334	918	21	issue	issue	VERB
ftr-334	918	22	interim	interim	ADJ
ftr-334	918	23	guidance	guidance	NOUN
ftr-334	918	24	after	after	ADP
ftr-334	918	25	tax	tax	NOUN
ftr-334	918	26	reform	reform	PROPN
ftr-334	918	27	act	act	NOUN
ftr-334	918	28	of	of	ADP
ftr-334	918	29	1986	1986	NUM
ftr-334	918	30	)	)	PUNCT
ftr-334	918	31	.	.	PUNCT
ftr-334	919	1	asimow	asimow	PROPN
ftr-334	919	2	uses	use	VERB
ftr-334	919	3	the	the	DET
ftr-334	919	4	section	section	NOUN
ftr-334	919	5	469	469	NUM
ftr-334	919	6	passive	passive	ADJ
ftr-334	919	7	activity	activity	NOUN
ftr-334	919	8	loss	loss	NOUN
ftr-334	919	9	rules	rule	NOUN
ftr-334	919	10	as	as	ADP
ftr-334	919	11	an	an	DET
ftr-334	919	12	example	example	NOUN
ftr-334	919	13	,	,	PUNCT
ftr-334	919	14	2012	2012	NUM
ftr-334	919	15	]	]	PUNCT
ftr-334	919	16	555	555	NUM
ftr-334	919	17	florida	florida	PROPN
ftr-334	919	18	tax	tax	NOUN
ftr-334	919	19	review	review	NOUN
ftr-334	919	20	with	with	ADP
ftr-334	919	21	a	a	DET
ftr-334	919	22	number	number	NOUN
ftr-334	919	23	of	of	ADP
ftr-334	919	24	commentators	commentator	NOUN
ftr-334	919	25	in	in	ADP
ftr-334	919	26	the	the	DET
ftr-334	919	27	broader	broad	ADJ
ftr-334	919	28	administrative	administrative	ADJ
ftr-334	919	29	law	law	NOUN
ftr-334	919	30	literature	literature	NOUN
ftr-334	919	31	who	who	PRON
ftr-334	919	32	recognize	recognize	VERB
ftr-334	919	33	that	that	SCONJ
ftr-334	919	34	the	the	DET
ftr-334	919	35	apa	apa	PROPN
ftr-334	919	36	's	's	PART
ftr-334	919	37	blurry	blurry	ADJ
ftr-334	919	38	distinction	distinction	NOUN
ftr-334	919	39	between	between	ADP
ftr-334	919	40	legislative	legislative	ADJ
ftr-334	919	41	and	and	CCONJ
ftr-334	919	42	interpretive	interpretive	ADJ
ftr-334	919	43	rules	rule	NOUN
ftr-334	919	44	led	lead	VERB
ftr-334	919	45	agencies	agency	NOUN
ftr-334	919	46	and	and	CCONJ
ftr-334	919	47	courts	court	NOUN
ftr-334	919	48	into	into	ADP
ftr-334	919	49	a	a	DET
ftr-334	919	50	definitional	definitional	ADJ
ftr-334	919	51	morass	morass	NOUN
ftr-334	919	52	,	,	PUNCT
ftr-334	919	53	but	but	CCONJ
ftr-334	919	54	who	who	PRON
ftr-334	919	55	stating	state	VERB
ftr-334	919	56	"	"	PUNCT
ftr-334	919	57	this	this	DET
ftr-334	919	58	provision	provision	NOUN
ftr-334	919	59	is	be	AUX
ftr-334	919	60	exceptionally	exceptionally	ADV
ftr-334	919	61	complex	complex	ADJ
ftr-334	919	62	,	,	PUNCT
ftr-334	919	63	involves	involve	VERB
ftr-334	919	64	very	very	ADV
ftr-334	919	65	large	large	ADJ
ftr-334	919	66	revenue	revenue	NOUN
ftr-334	919	67	gains	gain	NOUN
ftr-334	919	68	,	,	PUNCT
ftr-334	919	69	contains	contain	VERB
ftr-334	919	70	vague	vague	ADJ
ftr-334	919	71	and	and	CCONJ
ftr-334	919	72	undefined	undefined	ADJ
ftr-334	919	73	phrases	phrase	NOUN
ftr-334	919	74	and	and	CCONJ
ftr-334	919	75	applies	apply	VERB
ftr-334	919	76	(	(	PUNCT
ftr-334	919	77	or	or	CCONJ
ftr-334	919	78	might	might	AUX
ftr-334	919	79	apply	apply	VERB
ftr-334	919	80	)	)	PUNCT
ftr-334	919	81	to	to	ADP
ftr-334	919	82	millions	million	NOUN
ftr-334	919	83	of	of	ADP
ftr-334	919	84	taxpayers	taxpayer	NOUN
ftr-334	919	85	.	.	PUNCT
ftr-334	920	1	thus	thus	ADV
ftr-334	920	2	,	,	PUNCT
ftr-334	920	3	the	the	DET
ftr-334	920	4	preparation	preparation	NOUN
ftr-334	920	5	of	of	ADP
ftr-334	920	6	regulations	regulation	NOUN
ftr-334	920	7	to	to	PART
ftr-334	920	8	provide	provide	VERB
ftr-334	920	9	guidance	guidance	NOUN
ftr-334	920	10	to	to	ADP
ftr-334	920	11	taxpayers	taxpayer	NOUN
ftr-334	920	12	and	and	CCONJ
ftr-334	920	13	the	the	DET
ftr-334	920	14	internal	internal	ADJ
ftr-334	920	15	revenue	revenue	NOUN
ftr-334	920	16	service	service	NOUN
ftr-334	920	17	was	be	AUX
ftr-334	920	18	a	a	DET
ftr-334	920	19	high	high	ADJ
ftr-334	920	20	priority	priority	NOUN
ftr-334	920	21	.	.	PUNCT
ftr-334	920	22	"	"	PUNCT
ftr-334	921	1	i	i	PRON
ftr-334	921	2	d.	d.	PROPN
ftr-334	921	3	furthermore	furthermore	ADV
ftr-334	921	4	,	,	PUNCT
ftr-334	921	5	asimow	asimow	NOUN
ftr-334	921	6	stresses	stress	NOUN
ftr-334	921	7	that	that	SCONJ
ftr-334	921	8	interpretative	interpretative	ADJ
ftr-334	921	9	rules	rule	NOUN
ftr-334	921	10	are	be	AUX
ftr-334	921	11	an	an	DET
ftr-334	921	12	important	important	ADJ
ftr-334	921	13	part	part	NOUN
ftr-334	921	14	of	of	ADP
ftr-334	921	15	agency	agency	NOUN
ftr-334	921	16	guidance	guidance	NOUN
ftr-334	921	17	because	because	SCONJ
ftr-334	921	18	subjecting	subject	VERB
ftr-334	921	19	all	all	DET
ftr-334	921	20	rules	rule	NOUN
ftr-334	921	21	to	to	PART
ftr-334	921	22	notice	notice	VERB
ftr-334	921	23	and	and	CCONJ
ftr-334	921	24	comment	comment	NOUN
ftr-334	921	25	would	would	AUX
ftr-334	921	26	not	not	PART
ftr-334	921	27	only	only	ADV
ftr-334	921	28	be	be	AUX
ftr-334	921	29	a	a	DET
ftr-334	921	30	time	time	NOUN
ftr-334	921	31	-	-	PUNCT
ftr-334	921	32	consuming	consume	VERB
ftr-334	921	33	process	process	NOUN
ftr-334	921	34	,	,	PUNCT
ftr-334	921	35	but	but	CCONJ
ftr-334	921	36	would	would	AUX
ftr-334	921	37	limit	limit	VERB
ftr-334	921	38	this	this	DET
ftr-334	921	39	type	type	NOUN
ftr-334	921	40	of	of	ADP
ftr-334	921	41	pertinent	pertinent	ADJ
ftr-334	921	42	guidance	guidance	NOUN
ftr-334	921	43	-	-	PUNCT
ftr-334	921	44	disserving	disserve	VERB
ftr-334	921	45	the	the	DET
ftr-334	921	46	interests	interest	NOUN
ftr-334	921	47	of	of	ADP
ftr-334	921	48	good	good	ADJ
ftr-334	921	49	government	government	NOUN
ftr-334	921	50	.	.	PUNCT
ftr-334	922	1	i	i	PRON
ftr-334	922	2	d.	d.	PROPN
ftr-334	922	3	at	at	ADP
ftr-334	922	4	352	352	NUM
ftr-334	922	5	.	.	PUNCT
ftr-334	923	1	the	the	DET
ftr-334	923	2	treasury	treasury	NOUN
ftr-334	923	3	maintains	maintain	VERB
ftr-334	923	4	some	some	DET
ftr-334	923	5	forms	form	NOUN
ftr-334	923	6	of	of	ADP
ftr-334	923	7	its	its	PRON
ftr-334	923	8	guidance	guidance	NOUN
ftr-334	923	9	are	be	AUX
ftr-334	923	10	exempt	exempt	ADJ
ftr-334	923	11	from	from	ADP
ftr-334	923	12	the	the	DET
ftr-334	923	13	apa	apa	PROPN
ftr-334	923	14	for	for	ADP
ftr-334	923	15	a	a	DET
ftr-334	923	16	variety	variety	NOUN
ftr-334	923	17	of	of	ADP
ftr-334	923	18	reasons	reason	NOUN
ftr-334	923	19	.	.	PUNCT
ftr-334	924	1	this	this	PRON
ftr-334	924	2	may	may	AUX
ftr-334	924	3	be	be	AUX
ftr-334	924	4	the	the	DET
ftr-334	924	5	case	case	NOUN
ftr-334	924	6	if	if	SCONJ
ftr-334	924	7	(	(	PUNCT
ftr-334	924	8	1	1	X
ftr-334	924	9	)	)	PUNCT
ftr-334	924	10	the	the	DET
ftr-334	924	11	regulations	regulation	NOUN
ftr-334	924	12	are	be	AUX
ftr-334	924	13	interpretive	interpretive	ADJ
ftr-334	924	14	,	,	PUNCT
ftr-334	924	15	(	(	PUNCT
ftr-334	924	16	2	2	X
ftr-334	924	17	)	)	PUNCT
ftr-334	924	18	they	they	PRON
ftr-334	924	19	are	be	AUX
ftr-334	924	20	temporary	temporary	ADJ
ftr-334	924	21	,	,	PUNCT
ftr-334	924	22	(	(	PUNCT
ftr-334	924	23	only	only	ADV
ftr-334	924	24	some	some	DET
ftr-334	924	25	regulations	regulation	NOUN
ftr-334	924	26	are	be	AUX
ftr-334	924	27	temporary	temporary	ADJ
ftr-334	924	28	)	)	PUNCT
ftr-334	924	29	or	or	CCONJ
ftr-334	924	30	(	(	PUNCT
ftr-334	924	31	3	3	X
ftr-334	924	32	)	)	PUNCT
ftr-334	924	33	the	the	DET
ftr-334	924	34	apa	apa	PROPN
ftr-334	924	35	's	's	PART
ftr-334	924	36	good	good	ADJ
ftr-334	924	37	cause	cause	NOUN
ftr-334	924	38	exception	exception	NOUN
ftr-334	924	39	applies	apply	VERB
ftr-334	924	40	because	because	SCONJ
ftr-334	924	41	of	of	ADP
ftr-334	924	42	the	the	DET
ftr-334	924	43	need	need	NOUN
ftr-334	924	44	for	for	ADP
ftr-334	924	45	immediate	immediate	ADJ
ftr-334	924	46	public	public	ADJ
ftr-334	924	47	guidance	guidance	NOUN
ftr-334	924	48	.	.	PUNCT
ftr-334	925	1	i	i	PRON
ftr-334	925	2	d.	d.	PROPN
ftr-334	925	3	at	at	ADP
ftr-334	925	4	347	347	NUM
ftr-334	925	5	.	.	PUNCT
ftr-334	926	1	but	but	CCONJ
ftr-334	926	2	see	see	VERB
ftr-334	926	3	juan	juan	PROPN
ftr-334	926	4	j.	j.	PROPN
ftr-334	926	5	lavilla	lavilla	PROPN
ftr-334	926	6	,	,	PUNCT
ftr-334	926	7	the	the	DET
ftr-334	926	8	good	good	ADJ
ftr-334	926	9	cause	cause	VERB
ftr-334	926	10	exception	exception	NOUN
ftr-334	926	11	to	to	PART
ftr-334	926	12	notice	notice	VERB
ftr-334	926	13	and	and	CCONJ
ftr-334	926	14	comment	comment	VERB
ftr-334	926	15	rulemaking	rulemaking	NOUN
ftr-334	926	16	requirements	requirement	NOUN
ftr-334	926	17	under	under	ADP
ftr-334	926	18	the	the	DET
ftr-334	926	19	administrative	administrative	ADJ
ftr-334	926	20	procedure	procedure	NOUN
ftr-334	926	21	act	act	NOUN
ftr-334	926	22	,	,	PUNCT
ftr-334	926	23	3	3	NUM
ftr-334	926	24	admin	admin	NOUN
ftr-334	926	25	.	.	PUNCT
ftr-334	927	1	l.j	l.j	PROPN
ftr-334	927	2	.	.	PROPN
ftr-334	927	3	317	317	NUM
ftr-334	927	4	(	(	PUNCT
ftr-334	927	5	1989	1989	NUM
ftr-334	927	6	)	)	PUNCT
ftr-334	928	1	[	[	X
ftr-334	928	2	hereinafter	hereinafter	NOUN
ftr-334	928	3	lavilla	lavilla	NOUN
ftr-334	928	4	,	,	PUNCT
ftr-334	928	5	good	good	ADJ
ftr-334	928	6	cause	cause	NOUN
ftr-334	928	7	exception	exception	NOUN
ftr-334	928	8	]	]	PUNCT
ftr-334	928	9	(	(	PUNCT
ftr-334	928	10	surveying	survey	VERB
ftr-334	928	11	agency	agency	NOUN
ftr-334	928	12	good	good	ADJ
ftr-334	928	13	cause	cause	VERB
ftr-334	928	14	exception	exception	NOUN
ftr-334	928	15	claims	claim	NOUN
ftr-334	928	16	,	,	PUNCT
ftr-334	928	17	asserting	assert	VERB
ftr-334	928	18	that	that	SCONJ
ftr-334	928	19	the	the	DET
ftr-334	928	20	irs	irs	PROPN
ftr-334	928	21	most	most	ADV
ftr-334	928	22	frequently	frequently	ADV
ftr-334	928	23	abuses	abuse	VERB
ftr-334	928	24	this	this	DET
ftr-334	928	25	exception	exception	NOUN
ftr-334	928	26	)	)	PUNCT
ftr-334	928	27	.	.	PUNCT
ftr-334	929	1	some	some	PRON
ftr-334	929	2	have	have	AUX
ftr-334	929	3	argued	argue	VERB
ftr-334	929	4	that	that	SCONJ
ftr-334	929	5	courts	court	NOUN
ftr-334	929	6	should	should	AUX
ftr-334	929	7	calibrate	calibrate	VERB
ftr-334	929	8	deference	deference	NOUN
ftr-334	929	9	to	to	ADP
ftr-334	929	10	agency	agency	NOUN
ftr-334	929	11	action	action	NOUN
ftr-334	929	12	based	base	VERB
ftr-334	929	13	upon	upon	SCONJ
ftr-334	929	14	whether	whether	SCONJ
ftr-334	929	15	the	the	DET
ftr-334	929	16	guidance	guidance	NOUN
ftr-334	929	17	has	have	AUX
ftr-334	929	18	gone	go	VERB
ftr-334	929	19	through	through	ADP
ftr-334	929	20	notice	notice	NOUN
ftr-334	929	21	and	and	CCONJ
ftr-334	929	22	comment	comment	NOUN
ftr-334	929	23	.	.	PUNCT
ftr-334	930	1	see	see	VERB
ftr-334	930	2	also	also	ADV
ftr-334	930	3	gersen	gersen	PROPN
ftr-334	930	4	,	,	PUNCT
ftr-334	930	5	legislative	legislative	ADJ
ftr-334	930	6	rules	rule	NOUN
ftr-334	930	7	revisited	revisit	VERB
ftr-334	930	8	,	,	PUNCT
ftr-334	930	9	74	74	NUM
ftr-334	930	10	u.	u.	NOUN
ftr-334	930	11	chi	chi	PROPN
ftr-334	930	12	.	.	PUNCT
ftr-334	931	1	l.	l.	PROPN
ftr-334	931	2	rev	rev	PROPN
ftr-334	931	3	.	.	PROPN
ftr-334	931	4	1705	1705	NUM
ftr-334	931	5	,	,	PUNCT
ftr-334	931	6	1720	1720	NUM
ftr-334	931	7	(	(	PUNCT
ftr-334	931	8	2007	2007	NUM
ftr-334	931	9	)	)	PUNCT
ftr-334	931	10	(	(	PUNCT
ftr-334	931	11	emphasizing	emphasize	VERB
ftr-334	931	12	that	that	SCONJ
ftr-334	931	13	greater	great	ADJ
ftr-334	931	14	procedure	procedure	NOUN
ftr-334	931	15	incorporating	incorporate	VERB
ftr-334	931	16	public	public	ADJ
ftr-334	931	17	input	input	NOUN
ftr-334	931	18	should	should	AUX
ftr-334	931	19	/	/	PUNCT
ftr-334	931	20	does	do	AUX
ftr-334	931	21	receive	receive	VERB
ftr-334	931	22	greater	great	ADJ
ftr-334	931	23	deference	deference	NOUN
ftr-334	931	24	upon	upon	SCONJ
ftr-334	931	25	judicial	judicial	ADJ
ftr-334	931	26	review	review	NOUN
ftr-334	931	27	)	)	PUNCT
ftr-334	931	28	;	;	PUNCT
ftr-334	931	29	john	john	PROPN
ftr-334	931	30	f.	f.	PROPN
ftr-334	931	31	manning	manning	PROPN
ftr-334	931	32	,	,	PUNCT
ftr-334	931	33	nonlegislative	nonlegislative	ADJ
ftr-334	931	34	rules	rule	NOUN
ftr-334	931	35	,	,	PUNCT
ftr-334	931	36	72	72	NUM
ftr-334	931	37	geo	geo	PROPN
ftr-334	931	38	.	.	PROPN
ftr-334	931	39	wash	wash	PROPN
ftr-334	931	40	.	.	PUNCT
ftr-334	932	1	l.	l.	PROPN
ftr-334	932	2	rev	rev	PROPN
ftr-334	932	3	.	.	PROPN
ftr-334	932	4	893	893	NUM
ftr-334	932	5	(	(	PUNCT
ftr-334	932	6	2004	2004	NUM
ftr-334	932	7	)	)	PUNCT
ftr-334	932	8	(	(	PUNCT
ftr-334	932	9	arguing	argue	VERB
ftr-334	932	10	that	that	SCONJ
ftr-334	932	11	courts	court	NOUN
ftr-334	932	12	are	be	AUX
ftr-334	932	13	more	more	ADV
ftr-334	932	14	likely	likely	ADJ
ftr-334	932	15	to	to	PART
ftr-334	932	16	apply	apply	VERB
ftr-334	932	17	chevron	chevron	NOUN
ftr-334	932	18	deference	deference	NOUN
ftr-334	932	19	to	to	ADP
ftr-334	932	20	policy	policy	NOUN
ftr-334	932	21	having	having	AUX
ftr-334	932	22	undergone	undergo	VERB
ftr-334	932	23	notice	notice	NOUN
ftr-334	932	24	and	and	CCONJ
ftr-334	932	25	comment	comment	NOUN
ftr-334	932	26	)	)	PUNCT
ftr-334	932	27	;	;	PUNCT
ftr-334	932	28	but	but	CCONJ
ftr-334	932	29	see	see	VERB
ftr-334	932	30	e.	e.	PROPN
ftr-334	932	31	donald	donald	PROPN
ftr-334	932	32	elliott	elliott	PROPN
ftr-334	932	33	,	,	PUNCT
ftr-334	932	34	re	re	VERB
ftr-334	932	35	-	-	VERB
ftr-334	932	36	inventing	invent	VERB
ftr-334	932	37	rulemaking	rulemaking	NOUN
ftr-334	932	38	,	,	PUNCT
ftr-334	932	39	41	41	NUM
ftr-334	932	40	duke	duke	PROPN
ftr-334	932	41	l.j	l.j	PROPN
ftr-334	932	42	.	.	PROPN
ftr-334	932	43	1490	1490	NUM
ftr-334	932	44	,	,	PUNCT
ftr-334	932	45	1490	1490	NUM
ftr-334	932	46	(	(	PUNCT
ftr-334	932	47	1992	1992	NUM
ftr-334	932	48	)	)	PUNCT
ftr-334	932	49	(	(	PUNCT
ftr-334	932	50	asserting	assert	VERB
ftr-334	932	51	that	that	SCONJ
ftr-334	932	52	the	the	DET
ftr-334	932	53	real	real	ADJ
ftr-334	932	54	purpose	purpose	NOUN
ftr-334	932	55	of	of	ADP
ftr-334	932	56	notice	notice	NOUN
ftr-334	932	57	and	and	CCONJ
ftr-334	932	58	comment	comment	NOUN
ftr-334	932	59	is	be	AUX
ftr-334	932	60	not	not	PART
ftr-334	932	61	to	to	PART
ftr-334	932	62	obtain	obtain	VERB
ftr-334	932	63	public	public	ADJ
ftr-334	932	64	participation	participation	NOUN
ftr-334	932	65	,	,	PUNCT
ftr-334	932	66	but	but	CCONJ
ftr-334	932	67	only	only	ADV
ftr-334	932	68	to	to	PART
ftr-334	932	69	create	create	VERB
ftr-334	932	70	a	a	DET
ftr-334	932	71	record	record	NOUN
ftr-334	932	72	for	for	ADP
ftr-334	932	73	judicial	judicial	ADJ
ftr-334	932	74	review	review	NOUN
ftr-334	932	75	)	)	PUNCT
ftr-334	932	76	.	.	PUNCT
ftr-334	933	1	these	these	DET
ftr-334	933	2	commentators	commentator	NOUN
ftr-334	933	3	suggest	suggest	VERB
ftr-334	933	4	that	that	SCONJ
ftr-334	933	5	courts	court	NOUN
ftr-334	933	6	should	should	AUX
ftr-334	933	7	treat	treat	VERB
ftr-334	933	8	rules	rule	NOUN
ftr-334	933	9	that	that	PRON
ftr-334	933	10	have	have	AUX
ftr-334	933	11	gone	go	VERB
ftr-334	933	12	through	through	ADP
ftr-334	933	13	this	this	DET
ftr-334	933	14	procedure	procedure	NOUN
ftr-334	933	15	as	as	ADP
ftr-334	933	16	having	have	VERB
ftr-334	933	17	the	the	DET
ftr-334	933	18	force	force	NOUN
ftr-334	933	19	of	of	ADP
ftr-334	933	20	law	law	NOUN
ftr-334	933	21	in	in	ADP
ftr-334	933	22	agency	agency	NOUN
ftr-334	933	23	enforcement	enforcement	NOUN
ftr-334	933	24	actions	action	NOUN
ftr-334	933	25	.	.	PUNCT
ftr-334	934	1	guidance	guidance	NOUN
ftr-334	934	2	that	that	PRON
ftr-334	934	3	has	have	AUX
ftr-334	934	4	not	not	PART
ftr-334	934	5	gone	go	VERB
ftr-334	934	6	through	through	ADP
ftr-334	934	7	notice	notice	NOUN
ftr-334	934	8	and	and	CCONJ
ftr-334	934	9	comment	comment	NOUN
ftr-334	934	10	should	should	AUX
ftr-334	934	11	be	be	AUX
ftr-334	934	12	denied	deny	VERB
ftr-334	934	13	this	this	DET
ftr-334	934	14	treatment	treatment	NOUN
ftr-334	934	15	.	.	PUNCT
ftr-334	935	1	professor	professor	PROPN
ftr-334	935	2	franklin	franklin	PROPN
ftr-334	935	3	refers	refer	VERB
ftr-334	935	4	to	to	ADP
ftr-334	935	5	this	this	PRON
ftr-334	935	6	as	as	ADP
ftr-334	935	7	a	a	DET
ftr-334	935	8	short	short	ADJ
ftr-334	935	9	cut	cut	NOUN
ftr-334	935	10	,	,	PUNCT
ftr-334	935	11	with	with	ADP
ftr-334	935	12	a	a	DET
ftr-334	935	13	rule	rule	NOUN
ftr-334	935	14	's	's	PART
ftr-334	935	15	"	"	PUNCT
ftr-334	935	16	procedural	procedural	ADJ
ftr-334	935	17	provenenace	provenenace	NOUN
ftr-334	935	18	[	[	X
ftr-334	935	19	determining	determine	VERB
ftr-334	935	20	]	]	PUNCT
ftr-334	935	21	its	its	PRON
ftr-334	935	22	substantive	substantive	ADJ
ftr-334	935	23	effect	effect	NOUN
ftr-334	935	24	"	"	PUNCT
ftr-334	935	25	rather	rather	ADV
ftr-334	935	26	than	than	ADP
ftr-334	935	27	the	the	DET
ftr-334	935	28	substance	substance	NOUN
ftr-334	935	29	determining	determine	VERB
ftr-334	935	30	procedure	procedure	NOUN
ftr-334	935	31	as	as	ADP
ftr-334	935	32	under	under	ADP
ftr-334	935	33	current	current	ADJ
ftr-334	935	34	law	law	NOUN
ftr-334	935	35	.	.	PUNCT
ftr-334	936	1	see	see	VERB
ftr-334	936	2	franklin	franklin	PROPN
ftr-334	936	3	,	,	PUNCT
ftr-334	936	4	nonlegislative	nonlegislative	ADJ
ftr-334	936	5	rules	rule	NOUN
ftr-334	936	6	,	,	PUNCT
ftr-334	936	7	supra	supra	PROPN
ftr-334	936	8	note	note	NOUN
ftr-334	936	9	101	101	NUM
ftr-334	936	10	,	,	PUNCT
ftr-334	936	11	at	at	ADP
ftr-334	936	12	279	279	NUM
ftr-334	936	13	(	(	PUNCT
ftr-334	936	14	arguing	argue	VERB
ftr-334	936	15	that	that	SCONJ
ftr-334	936	16	the	the	DET
ftr-334	936	17	short	short	ADJ
ftr-334	936	18	cut	cut	NOUN
ftr-334	936	19	carries	carry	VERB
ftr-334	936	20	with	with	ADP
ftr-334	936	21	it	it	PRON
ftr-334	936	22	far	far	ADV
ftr-334	936	23	too	too	ADV
ftr-334	936	24	many	many	ADJ
ftr-334	936	25	costs	cost	NOUN
ftr-334	936	26	,	,	PUNCT
ftr-334	936	27	including	include	VERB
ftr-334	936	28	minimizing	minimize	VERB
ftr-334	936	29	the	the	DET
ftr-334	936	30	benefits	benefit	NOUN
ftr-334	936	31	of	of	ADP
ftr-334	936	32	front	front	ADJ
ftr-334	936	33	-	-	PUNCT
ftr-334	936	34	end	end	NOUN
ftr-334	936	35	regulatee	regulatee	NOUN
ftr-334	936	36	participation	participation	NOUN
ftr-334	936	37	)	)	PUNCT
ftr-334	936	38	.	.	PUNCT
ftr-334	937	1	in	in	ADP
ftr-334	937	2	addition	addition	NOUN
ftr-334	937	3	,	,	PUNCT
ftr-334	937	4	the	the	DET
ftr-334	937	5	particularized	particularize	VERB
ftr-334	937	6	difficulties	difficulty	NOUN
ftr-334	937	7	associated	associate	VERB
ftr-334	937	8	with	with	ADP
ftr-334	937	9	ensuring	ensure	VERB
ftr-334	937	10	pre	pre	ADJ
ftr-334	937	11	-	-	ADJ
ftr-334	937	12	enforcement	enforcement	ADJ
ftr-334	937	13	judicial	judicial	ADJ
ftr-334	937	14	review	review	NOUN
ftr-334	937	15	of	of	ADP
ftr-334	937	16	irs	irs	PROPN
ftr-334	937	17	action	action	NOUN
ftr-334	937	18	(	(	PUNCT
ftr-334	937	19	including	include	VERB
ftr-334	937	20	the	the	DET
ftr-334	937	21	declaratory	declaratory	ADJ
ftr-334	937	22	judgment	judgment	NOUN
ftr-334	937	23	act	act	NOUN
ftr-334	937	24	and	and	CCONJ
ftr-334	937	25	anti	anti	ADJ
ftr-334	937	26	injunction	injunction	PROPN
ftr-334	937	27	act	act	NOUN
ftr-334	937	28	)	)	PUNCT
ftr-334	937	29	contribute	contribute	VERB
ftr-334	937	30	to	to	ADP
ftr-334	937	31	the	the	DET
ftr-334	937	32	possibility	possibility	NOUN
ftr-334	937	33	that	that	SCONJ
ftr-334	937	34	ex	ex	PRON
ftr-334	937	35	post	post	ADJ
ftr-334	937	36	participation	participation	NOUN
ftr-334	937	37	via	via	ADP
ftr-334	937	38	court	court	NOUN
ftr-334	937	39	challenge	challenge	NOUN
ftr-334	937	40	is	be	AUX
ftr-334	937	41	less	less	ADV
ftr-334	937	42	viable	viable	ADJ
ftr-334	937	43	in	in	ADP
ftr-334	937	44	the	the	DET
ftr-334	937	45	tax	tax	NOUN
ftr-334	937	46	context	context	NOUN
ftr-334	937	47	.	.	PUNCT
ftr-334	938	1	i	i	PRON
ftr-334	938	2	d.	d.	PROPN
ftr-334	938	3	at	at	ADP
ftr-334	938	4	310	310	NUM
ftr-334	938	5	-	-	SYM
ftr-334	938	6	11	11	NUM
ftr-334	938	7	.	.	PUNCT
ftr-334	939	1	see	see	VERB
ftr-334	939	2	also	also	ADV
ftr-334	939	3	hickman	hickman	PROPN
ftr-334	939	4	,	,	PUNCT
ftr-334	939	5	a	a	DET
ftr-334	939	6	problem	problem	NOUN
ftr-334	939	7	of	of	ADP
ftr-334	939	8	remedy	remedy	NOUN
ftr-334	939	9	,	,	PUNCT
ftr-334	939	10	supra	supra	ADJ
ftr-334	939	11	note	note	NOUN
ftr-334	939	12	5	5	NUM
ftr-334	939	13	,	,	PUNCT
ftr-334	939	14	at	at	ADP
ftr-334	939	15	1200	1200	NUM
ftr-334	939	16	(	(	PUNCT
ftr-334	939	17	explaining	explain	VERB
ftr-334	939	18	"	"	PUNCT
ftr-334	939	19	jurisprudence	jurisprudence	NOUN
ftr-334	939	20	stands	stand	VERB
ftr-334	939	21	almost	almost	ADV
ftr-334	939	22	unyieldingly	unyieldingly	ADV
ftr-334	939	23	against	against	ADP
ftr-334	939	24	pre	pre	ADJ
ftr-334	939	25	-	-	ADJ
ftr-334	939	26	enforcement	enforcement	ADJ
ftr-334	939	27	challenges	challenge	NOUN
ftr-334	939	28	to	to	ADP
ftr-334	939	29	treasury	treasury	NOUN
ftr-334	939	30	regulations	regulation	NOUN
ftr-334	939	31	promulgated	promulgate	VERB
ftr-334	939	32	in	in	ADP
ftr-334	939	33	violation	violation	NOUN
ftr-334	939	34	of	of	ADP
ftr-334	939	35	apa	apa	PROPN
ftr-334	939	36	procedural	procedural	ADJ
ftr-334	939	37	requirements	requirement	NOUN
ftr-334	939	38	"	"	PUNCT
ftr-334	939	39	)	)	PUNCT
ftr-334	939	40	.	.	PUNCT
ftr-334	940	1	[	[	X
ftr-334	940	2	vol	vol	NOUN
ftr-334	940	3	.	.	PUNCT
ftr-334	941	1	12:7556	12:7556	NUM
ftr-334	941	2	paradigm	paradigm	NOUN
ftr-334	941	3	for	for	ADP
ftr-334	941	4	irs	irs	PROPN
ftr-334	941	5	guidance	guidance	NOUN
ftr-334	941	6	fall	fall	NOUN
ftr-334	941	7	short	short	ADV
ftr-334	941	8	of	of	ADP
ftr-334	941	9	recommending	recommend	VERB
ftr-334	941	10	that	that	SCONJ
ftr-334	941	11	there	there	PRON
ftr-334	941	12	agencies	agency	NOUN
ftr-334	941	13	adopt	adopt	VERB
ftr-334	941	14	across	across	ADP
ftr-334	941	15	the	the	DET
ftr-334	941	16	board	board	NOUN
ftr-334	941	17	rulemaking	rulemake	VERB
ftr-334	941	18	subject	subject	NOUN
ftr-334	941	19	to	to	ADP
ftr-334	941	20	existing	exist	VERB
ftr-334	941	21	notice	notice	NOUN
ftr-334	941	22	and	and	CCONJ
ftr-334	941	23	comment	comment	NOUN
ftr-334	941	24	procedures.15	procedures.15	PROPN
ftr-334	941	25	7	7	NUM
ftr-334	941	26	moreover	moreover	ADV
ftr-334	941	27	,	,	PUNCT
ftr-334	941	28	scholars	scholar	NOUN
ftr-334	941	29	and	and	CCONJ
ftr-334	941	30	commentators	commentator	NOUN
ftr-334	941	31	looking	look	VERB
ftr-334	941	32	at	at	ADP
ftr-334	941	33	agencies	agency	NOUN
ftr-334	941	34	have	have	AUX
ftr-334	941	35	generally	generally	ADV
ftr-334	941	36	noted	note	VERB
ftr-334	941	37	that	that	SCONJ
ftr-334	941	38	focusing	focus	VERB
ftr-334	941	39	solely	solely	ADV
ftr-334	941	40	on	on	ADP
ftr-334	941	41	the	the	DET
ftr-334	941	42	dividing	dividing	NOUN
ftr-334	941	43	point	point	NOUN
ftr-334	941	44	between	between	ADP
ftr-334	941	45	legislative	legislative	ADJ
ftr-334	941	46	rules	rule	NOUN
ftr-334	941	47	and	and	CCONJ
ftr-334	941	48	other	other	ADJ
ftr-334	941	49	rules	rule	NOUN
ftr-334	941	50	under	under	ADP
ftr-334	941	51	the	the	DET
ftr-334	941	52	apa	apa	PROPN
ftr-334	941	53	minimizes	minimize	VERB
ftr-334	941	54	the	the	DET
ftr-334	941	55	role	role	NOUN
ftr-334	941	56	other	other	ADJ
ftr-334	941	57	informal	informal	ADJ
ftr-334	941	58	guidance	guidance	NOUN
ftr-334	941	59	has	have	VERB
ftr-334	941	60	as	as	ADP
ftr-334	941	61	a	a	DET
ftr-334	941	62	practical	practical	ADJ
ftr-334	941	63	matter	matter	NOUN
ftr-334	941	64	both	both	PRON
ftr-334	941	65	in	in	ADP
ftr-334	941	66	the	the	DET
ftr-334	941	67	working	work	VERB
ftr-334	941	68	lives	life	NOUN
ftr-334	941	69	of	of	ADP
ftr-334	941	70	agency	agency	NOUN
ftr-334	941	71	employees	employee	NOUN
ftr-334	941	72	and	and	CCONJ
ftr-334	941	73	broader	broad	ADJ
ftr-334	941	74	sense	sense	NOUN
ftr-334	941	75	of	of	ADP
ftr-334	941	76	civic	civic	ADJ
ftr-334	941	77	acceptance	acceptance	NOUN
ftr-334	941	78	of	of	ADP
ftr-334	941	79	agency	agency	NOUN
ftr-334	941	80	action	action	NOUN
ftr-334	941	81	.	.	PUNCT
ftr-334	941	82	'	'	PUNCT
ftr-334	942	1	as	as	SCONJ
ftr-334	942	2	professor	professor	PROPN
ftr-334	942	3	jessica	jessica	PROPN
ftr-334	942	4	mantel	mantel	NOUN
ftr-334	942	5	notes	note	VERB
ftr-334	942	6	:	:	PUNCT
ftr-334	942	7	the	the	DET
ftr-334	942	8	success	success	NOUN
ftr-334	942	9	of	of	ADP
ftr-334	942	10	our	our	PRON
ftr-334	942	11	social	social	ADJ
ftr-334	942	12	contract	contract	NOUN
ftr-334	942	13	depends	depend	VERB
ftr-334	942	14	first	first	ADV
ftr-334	942	15	on	on	ADP
ftr-334	942	16	those	those	PRON
ftr-334	942	17	entrusted	entrust	VERB
ftr-334	942	18	with	with	ADP
ftr-334	942	19	governmental	governmental	ADJ
ftr-334	942	20	powers	power	NOUN
ftr-334	942	21	exercising	exercise	VERB
ftr-334	942	22	their	their	PRON
ftr-334	942	23	discretion	discretion	NOUN
ftr-334	942	24	for	for	ADP
ftr-334	942	25	the	the	DET
ftr-334	942	26	benefit	benefit	NOUN
ftr-334	942	27	of	of	ADP
ftr-334	942	28	"	"	PUNCT
ftr-334	942	29	we	we	PRON
ftr-334	942	30	the	the	DET
ftr-334	942	31	people	people	NOUN
ftr-334	942	32	,	,	PUNCT
ftr-334	942	33	"	"	PUNCT
ftr-334	942	34	and	and	CCONJ
ftr-334	942	35	second	second	ADV
ftr-334	942	36	on	on	ADP
ftr-334	942	37	citizens	citizen	NOUN
ftr-334	942	38	'	'	PART
ftr-334	942	39	acceptance	acceptance	NOUN
ftr-334	942	40	of	of	ADP
ftr-334	942	41	and	and	CCONJ
ftr-334	942	42	obedience	obedience	NOUN
ftr-334	942	43	to	to	ADP
ftr-334	942	44	the	the	DET
ftr-334	942	45	state	state	NOUN
ftr-334	942	46	's	's	PART
ftr-334	942	47	rules	rule	NOUN
ftr-334	942	48	for	for	ADP
ftr-334	942	49	organizing	organize	VERB
ftr-334	942	50	societal	societal	ADJ
ftr-334	942	51	functioning	functioning	NOUN
ftr-334	942	52	and	and	CCONJ
ftr-334	942	53	its	its	PRON
ftr-334	942	54	allocation	allocation	NOUN
ftr-334	942	55	of	of	ADP
ftr-334	942	56	public	public	ADJ
ftr-334	942	57	resources	resource	NOUN
ftr-334	942	58	.	.	PUNCT
ftr-334	943	1	process	process	NOUN
ftr-334	943	2	plays	play	VERB
ftr-334	943	3	a	a	DET
ftr-334	943	4	fundamental	fundamental	ADJ
ftr-334	943	5	role	role	NOUN
ftr-334	943	6	in	in	ADP
ftr-334	943	7	reinforcing	reinforce	VERB
ftr-334	943	8	both	both	DET
ftr-334	943	9	obligations	obligation	NOUN
ftr-334	943	10	.	.	PUNCT
ftr-334	944	1	in	in	ADP
ftr-334	944	2	shaping	shape	VERB
ftr-334	944	3	agencies	agency	NOUN
ftr-334	944	4	'	'	PART
ftr-334	944	5	decisionmaking	decisionmaking	NOUN
ftr-334	944	6	,	,	PUNCT
ftr-334	944	7	procedures	procedure	NOUN
ftr-334	944	8	promote	promote	VERB
ftr-334	944	9	the	the	DET
ftr-334	944	10	legitimacy	legitimacy	NOUN
ftr-334	944	11	of	of	ADP
ftr-334	944	12	administrative	administrative	ADJ
ftr-334	944	13	policies	policy	NOUN
ftr-334	944	14	157	157	NUM
ftr-334	944	15	.	.	PUNCT
ftr-334	945	1	see	see	VERB
ftr-334	945	2	franklin	franklin	PROPN
ftr-334	945	3	,	,	PUNCT
ftr-334	945	4	nonlegislative	nonlegislative	ADJ
ftr-334	945	5	rules	rule	NOUN
ftr-334	945	6	,	,	PUNCT
ftr-334	945	7	supra	supra	PROPN
ftr-334	945	8	note	note	NOUN
ftr-334	945	9	101	101	NUM
ftr-334	945	10	,	,	PUNCT
ftr-334	945	11	at	at	ADP
ftr-334	945	12	278	278	NUM
ftr-334	945	13	(	(	PUNCT
ftr-334	945	14	explaining	explain	VERB
ftr-334	945	15	judicial	judicial	ADJ
ftr-334	945	16	difficulty	difficulty	NOUN
ftr-334	945	17	in	in	ADP
ftr-334	945	18	distinguishing	distinguish	VERB
ftr-334	945	19	legislative	legislative	ADJ
ftr-334	945	20	versus	versus	ADP
ftr-334	945	21	nonlegislative	nonlegislative	ADJ
ftr-334	945	22	rules	rule	NOUN
ftr-334	945	23	,	,	PUNCT
ftr-334	945	24	and	and	CCONJ
ftr-334	945	25	urging	urge	VERB
ftr-334	945	26	courts	court	NOUN
ftr-334	945	27	not	not	PART
ftr-334	945	28	to	to	PART
ftr-334	945	29	take	take	VERB
ftr-334	945	30	a	a	DET
ftr-334	945	31	"	"	PUNCT
ftr-334	945	32	short	short	ADJ
ftr-334	945	33	cut	cut	NOUN
ftr-334	945	34	"	"	PUNCT
ftr-334	945	35	by	by	ADP
ftr-334	945	36	looking	look	VERB
ftr-334	945	37	only	only	ADV
ftr-334	945	38	to	to	PART
ftr-334	945	39	notice	notice	VERB
ftr-334	945	40	and	and	CCONJ
ftr-334	945	41	comment	comment	VERB
ftr-334	945	42	to	to	PART
ftr-334	945	43	decide	decide	VERB
ftr-334	945	44	)	)	PUNCT
ftr-334	945	45	.	.	PUNCT
ftr-334	946	1	congress	congress	PROPN
ftr-334	946	2	,	,	PUNCT
ftr-334	946	3	the	the	DET
ftr-334	946	4	president	president	NOUN
ftr-334	946	5	,	,	PUNCT
ftr-334	946	6	and	and	CCONJ
ftr-334	946	7	the	the	DET
ftr-334	946	8	courts	court	NOUN
ftr-334	946	9	have	have	AUX
ftr-334	946	10	taken	take	VERB
ftr-334	946	11	recent	recent	ADJ
ftr-334	946	12	steps	step	NOUN
ftr-334	946	13	that	that	PRON
ftr-334	946	14	make	make	VERB
ftr-334	946	15	notice	notice	NOUN
ftr-334	946	16	and	and	CCONJ
ftr-334	946	17	comment	comment	VERB
ftr-334	946	18	more	more	ADV
ftr-334	946	19	cumbersome	cumbersome	ADJ
ftr-334	946	20	,	,	PUNCT
ftr-334	946	21	including	include	VERB
ftr-334	946	22	statutes	statute	NOUN
ftr-334	946	23	that	that	PRON
ftr-334	946	24	require	require	VERB
ftr-334	946	25	review	review	NOUN
ftr-334	946	26	for	for	ADP
ftr-334	946	27	impact	impact	NOUN
ftr-334	946	28	on	on	ADP
ftr-334	946	29	specific	specific	ADJ
ftr-334	946	30	interests	interest	NOUN
ftr-334	946	31	like	like	ADP
ftr-334	946	32	small	small	ADJ
ftr-334	946	33	business	business	NOUN
ftr-334	946	34	information	information	NOUN
ftr-334	946	35	collection	collection	NOUN
ftr-334	946	36	and	and	CCONJ
ftr-334	946	37	state	state	NOUN
ftr-334	946	38	and	and	CCONJ
ftr-334	946	39	local	local	ADJ
ftr-334	946	40	governments	government	NOUN
ftr-334	946	41	.	.	PUNCT
ftr-334	947	1	i	i	PRON
ftr-334	947	2	d	d	PROPN
ftr-334	947	3	at	at	ADP
ftr-334	947	4	283	283	NUM
ftr-334	947	5	.	.	PUNCT
ftr-334	948	1	as	as	ADP
ftr-334	948	2	professor	professor	PROPN
ftr-334	948	3	franklin	franklin	PROPN
ftr-334	948	4	identifies	identify	VERB
ftr-334	948	5	,	,	PUNCT
ftr-334	948	6	this	this	PRON
ftr-334	948	7	has	have	AUX
ftr-334	948	8	made	make	VERB
ftr-334	948	9	nonlegislative	nonlegislative	ADJ
ftr-334	948	10	rulemaking	rulemake	VERB
ftr-334	948	11	more	more	ADV
ftr-334	948	12	attractive	attractive	ADJ
ftr-334	948	13	.	.	PUNCT
ftr-334	949	1	the	the	DET
ftr-334	949	2	three	three	NUM
ftr-334	949	3	main	main	ADJ
ftr-334	949	4	benefits	benefit	NOUN
ftr-334	949	5	for	for	SCONJ
ftr-334	949	6	agencies	agency	NOUN
ftr-334	949	7	to	to	PART
ftr-334	949	8	engage	engage	VERB
ftr-334	949	9	in	in	ADP
ftr-334	949	10	this	this	DET
ftr-334	949	11	form	form	NOUN
ftr-334	949	12	of	of	ADP
ftr-334	949	13	rulemaking	rulemaking	NOUN
ftr-334	949	14	,	,	PUNCT
ftr-334	949	15	all	all	PRON
ftr-334	949	16	of	of	ADP
ftr-334	949	17	which	which	PRON
ftr-334	949	18	relate	relate	VERB
ftr-334	949	19	to	to	ADP
ftr-334	949	20	administrative	administrative	ADJ
ftr-334	949	21	efficiency	efficiency	NOUN
ftr-334	949	22	,	,	PUNCT
ftr-334	949	23	are	be	AUX
ftr-334	949	24	:	:	PUNCT
ftr-334	949	25	(	(	PUNCT
ftr-334	949	26	1	1	X
ftr-334	949	27	)	)	PUNCT
ftr-334	949	28	providing	provide	VERB
ftr-334	949	29	swift	swift	ADJ
ftr-334	949	30	and	and	CCONJ
ftr-334	949	31	accurate	accurate	ADJ
ftr-334	949	32	notice	notice	NOUN
ftr-334	949	33	to	to	ADP
ftr-334	949	34	the	the	DET
ftr-334	949	35	public	public	NOUN
ftr-334	949	36	;	;	PUNCT
ftr-334	949	37	(	(	PUNCT
ftr-334	949	38	2	2	X
ftr-334	949	39	)	)	PUNCT
ftr-334	949	40	informing	inform	VERB
ftr-334	949	41	lower	low	ADJ
ftr-334	949	42	level	level	NOUN
ftr-334	949	43	agency	agency	NOUN
ftr-334	949	44	employees	employee	NOUN
ftr-334	949	45	about	about	ADP
ftr-334	949	46	changes	change	NOUN
ftr-334	949	47	or	or	CCONJ
ftr-334	949	48	views	view	NOUN
ftr-334	949	49	to	to	PART
ftr-334	949	50	ensure	ensure	VERB
ftr-334	949	51	bureaucratic	bureaucratic	ADJ
ftr-334	949	52	uniformity	uniformity	NOUN
ftr-334	949	53	;	;	PUNCT
ftr-334	949	54	(	(	PUNCT
ftr-334	949	55	3	3	X
ftr-334	949	56	)	)	PUNCT
ftr-334	949	57	avoiding	avoid	VERB
ftr-334	949	58	opportunity	opportunity	NOUN
ftr-334	949	59	costs	cost	NOUN
ftr-334	949	60	by	by	ADP
ftr-334	949	61	freeing	free	VERB
ftr-334	949	62	up	up	ADP
ftr-334	949	63	agency	agency	NOUN
ftr-334	949	64	resources	resource	NOUN
ftr-334	949	65	away	away	ADV
ftr-334	949	66	from	from	ADP
ftr-334	949	67	notice	notice	NOUN
ftr-334	949	68	and	and	CCONJ
ftr-334	949	69	comment	comment	NOUN
ftr-334	949	70	process	process	NOUN
ftr-334	949	71	.	.	PUNCT
ftr-334	950	1	i	i	PRON
ftr-334	950	2	d	d	PROPN
ftr-334	950	3	at	at	ADP
ftr-334	950	4	303	303	NUM
ftr-334	950	5	-	-	SYM
ftr-334	950	6	0)4	0)4	NOUN
ftr-334	950	7	.	.	PUNCT
ftr-334	951	1	see	see	VERB
ftr-334	951	2	also	also	ADV
ftr-334	951	3	jacob	jacob	PROPN
ftr-334	951	4	gersen	gersen	PROPN
ftr-334	951	5	,	,	PUNCT
ftr-334	951	6	legislative	legislative	ADJ
ftr-334	951	7	rules	rule	NOUN
ftr-334	951	8	revisited	revisit	VERB
ftr-334	951	9	,	,	PUNCT
ftr-334	951	10	supra	supra	PROPN
ftr-334	951	11	note	note	PROPN
ftr-334	951	12	156	156	NUM
ftr-334	951	13	,	,	PUNCT
ftr-334	951	14	at	at	ADP
ftr-334	951	15	1721	1721	NUM
ftr-334	951	16	(	(	PUNCT
ftr-334	951	17	explaining	explain	VERB
ftr-334	951	18	that	that	SCONJ
ftr-334	951	19	in	in	ADP
ftr-334	951	20	terms	term	NOUN
ftr-334	951	21	of	of	ADP
ftr-334	951	22	deference	deference	NOUN
ftr-334	951	23	associated	associate	VERB
ftr-334	951	24	with	with	ADP
ftr-334	951	25	formal	formal	ADJ
ftr-334	951	26	versus	versus	ADP
ftr-334	951	27	informal	informal	ADJ
ftr-334	951	28	rules	rule	NOUN
ftr-334	951	29	,	,	PUNCT
ftr-334	951	30	agencies	agency	NOUN
ftr-334	951	31	will	will	AUX
ftr-334	951	32	choose	choose	VERB
ftr-334	951	33	to	to	PART
ftr-334	951	34	put	put	VERB
ftr-334	951	35	more	more	ADV
ftr-334	951	36	controversial	controversial	ADJ
ftr-334	951	37	rules	rule	NOUN
ftr-334	951	38	through	through	ADP
ftr-334	951	39	formal	formal	ADJ
ftr-334	951	40	procedure	procedure	NOUN
ftr-334	951	41	,	,	PUNCT
ftr-334	951	42	informal	informal	ADJ
ftr-334	951	43	procedures	procedure	NOUN
ftr-334	951	44	will	will	AUX
ftr-334	951	45	be	be	AUX
ftr-334	951	46	associated	associate	VERB
ftr-334	951	47	with	with	ADP
ftr-334	951	48	less	less	ADJ
ftr-334	951	49	controversial	controversial	ADJ
ftr-334	951	50	agency	agency	NOUN
ftr-334	951	51	interpretations	interpretation	NOUN
ftr-334	951	52	)	)	PUNCT
ftr-334	951	53	.	.	PUNCT
ftr-334	952	1	gersen	gersen	PROPN
ftr-334	952	2	argues	argue	VERB
ftr-334	952	3	that	that	SCONJ
ftr-334	952	4	agencies	agency	NOUN
ftr-334	952	5	have	have	VERB
ftr-334	952	6	a	a	DET
ftr-334	952	7	clear	clear	ADJ
ftr-334	952	8	choice	choice	NOUN
ftr-334	952	9	;	;	PUNCT
ftr-334	952	10	utilize	utilize	VERB
ftr-334	952	11	formal	formal	ADJ
ftr-334	952	12	procedure	procedure	NOUN
ftr-334	952	13	that	that	PRON
ftr-334	952	14	take	take	VERB
ftr-334	952	15	into	into	ADP
ftr-334	952	16	account	account	NOUN
ftr-334	952	17	public	public	ADJ
ftr-334	952	18	input	input	NOUN
ftr-334	952	19	and	and	CCONJ
ftr-334	952	20	receive	receive	VERB
ftr-334	952	21	greater	great	ADJ
ftr-334	952	22	deference	deference	NOUN
ftr-334	952	23	,	,	PUNCT
ftr-334	952	24	or	or	CCONJ
ftr-334	952	25	use	use	VERB
ftr-334	952	26	informal	informal	ADJ
ftr-334	952	27	procedures	procedure	NOUN
ftr-334	952	28	and	and	CCONJ
ftr-334	952	29	receive	receive	VERB
ftr-334	952	30	greater	great	ADJ
ftr-334	952	31	scrutiny	scrutiny	NOUN
ftr-334	952	32	thereafter	thereafter	ADV
ftr-334	952	33	.	.	PUNCT
ftr-334	953	1	i	i	PRON
ftr-334	953	2	d.	d.	PROPN
ftr-334	953	3	at	at	ADP
ftr-334	953	4	1722	1722	NUM
ftr-334	953	5	.	.	PUNCT
ftr-334	954	1	158	158	X
ftr-334	954	2	.	.	PUNCT
ftr-334	955	1	see	see	VERB
ftr-334	955	2	johnson	johnson	PROPN
ftr-334	955	3	,	,	PUNCT
ftr-334	955	4	good	good	ADJ
ftr-334	955	5	guidance	guidance	NOUN
ftr-334	955	6	,	,	PUNCT
ftr-334	955	7	supra	supra	PROPN
ftr-334	955	8	note	note	PROPN
ftr-334	955	9	45	45	NUM
ftr-334	955	10	,	,	PUNCT
ftr-334	955	11	at	at	ADP
ftr-334	955	12	701	701	NUM
ftr-334	955	13	(	(	PUNCT
ftr-334	955	14	asserting	assert	VERB
ftr-334	955	15	that	that	SCONJ
ftr-334	955	16	nonlegislative	nonlegislative	ADJ
ftr-334	955	17	rules	rule	NOUN
ftr-334	955	18	enables	enable	VERB
ftr-334	955	19	agencies	agency	NOUN
ftr-334	955	20	to	to	PART
ftr-334	955	21	give	give	VERB
ftr-334	955	22	advance	advance	NOUN
ftr-334	955	23	notice	notice	NOUN
ftr-334	955	24	to	to	ADP
ftr-334	955	25	the	the	DET
ftr-334	955	26	regulated	regulated	ADJ
ftr-334	955	27	community	community	NOUN
ftr-334	955	28	about	about	ADP
ftr-334	955	29	the	the	DET
ftr-334	955	30	agencies	agency	NOUN
ftr-334	955	31	interpretations	interpretation	NOUN
ftr-334	955	32	and	and	CCONJ
ftr-334	955	33	enables	enable	VERB
ftr-334	955	34	them	they	PRON
ftr-334	955	35	to	to	PART
ftr-334	955	36	promote	promote	VERB
ftr-334	955	37	consistent	consistent	ADJ
ftr-334	955	38	decision	decision	NOUN
ftr-334	955	39	-	-	PUNCT
ftr-334	955	40	making	making	NOUN
ftr-334	955	41	and	and	CCONJ
ftr-334	955	42	application	application	NOUN
ftr-334	955	43	of	of	ADP
ftr-334	955	44	the	the	DET
ftr-334	955	45	law	law	NOUN
ftr-334	955	46	by	by	ADP
ftr-334	955	47	their	their	PRON
ftr-334	955	48	employees	employee	NOUN
ftr-334	955	49	)	)	PUNCT
ftr-334	955	50	;	;	PUNCT
ftr-334	955	51	mantel	mantel	NOUN
ftr-334	955	52	,	,	PUNCT
ftr-334	955	53	procedural	procedural	ADJ
ftr-334	955	54	safeguards	safeguard	NOUN
ftr-334	955	55	,	,	PUNCT
ftr-334	955	56	supra	supra	PROPN
ftr-334	955	57	note	note	NOUN
ftr-334	955	58	141	141	NUM
ftr-334	955	59	,	,	PUNCT
ftr-334	955	60	at	at	ADP
ftr-334	955	61	351	351	NUM
ftr-334	955	62	(	(	PUNCT
ftr-334	955	63	reiterating	reiterate	VERB
ftr-334	955	64	agency	agency	NOUN
ftr-334	955	65	incentives	incentive	NOUN
ftr-334	955	66	to	to	PART
ftr-334	955	67	issue	issue	VERB
ftr-334	955	68	rule	rule	NOUN
ftr-334	955	69	as	as	ADP
ftr-334	955	70	guidance	guidance	NOUN
ftr-334	955	71	rather	rather	ADV
ftr-334	955	72	than	than	ADP
ftr-334	955	73	through	through	ADP
ftr-334	955	74	notice	notice	NOUN
ftr-334	955	75	-	-	PUNCT
ftr-334	955	76	and	and	CCONJ
ftr-334	955	77	comment	comment	NOUN
ftr-334	955	78	rulemaking	rulemaking	NOUN
ftr-334	955	79	)	)	PUNCT
ftr-334	955	80	.	.	PUNCT
ftr-334	956	1	guidance	guidance	NOUN
ftr-334	956	2	documents	document	NOUN
ftr-334	956	3	also	also	ADV
ftr-334	956	4	have	have	VERB
ftr-334	956	5	a	a	DET
ftr-334	956	6	substantial	substantial	ADJ
ftr-334	956	7	impact	impact	NOUN
ftr-334	956	8	on	on	ADP
ftr-334	956	9	the	the	DET
ftr-334	956	10	behavior	behavior	NOUN
ftr-334	956	11	of	of	ADP
ftr-334	956	12	regulated	regulated	ADJ
ftr-334	956	13	parties	party	NOUN
ftr-334	956	14	,	,	PUNCT
ftr-334	956	15	beneficiaries	beneficiary	NOUN
ftr-334	956	16	of	of	ADP
ftr-334	956	17	government	government	NOUN
ftr-334	956	18	programs	program	NOUN
ftr-334	956	19	and	and	CCONJ
ftr-334	956	20	the	the	DET
ftr-334	956	21	public	public	NOUN
ftr-334	956	22	that	that	PRON
ftr-334	956	23	can	can	AUX
ftr-334	956	24	be	be	AUX
ftr-334	956	25	just	just	ADV
ftr-334	956	26	as	as	ADV
ftr-334	956	27	significant	significant	ADJ
ftr-334	956	28	as	as	ADP
ftr-334	956	29	legislative	legislative	ADJ
ftr-334	956	30	rules	rule	NOUN
ftr-334	956	31	.	.	PUNCT
ftr-334	957	1	i	i	PRON
ftr-334	957	2	d.	d.	PROPN
ftr-334	957	3	at	at	ADP
ftr-334	957	4	354	354	NUM
ftr-334	957	5	.	.	PUNCT
ftr-334	957	6	2012	2012	NUM
ftr-334	957	7	]	]	PUNCT
ftr-334	957	8	557	557	NUM
ftr-334	957	9	florida	florida	PROPN
ftr-334	957	10	tax	tax	NOUN
ftr-334	957	11	review	review	NOUN
ftr-334	957	12	and	and	CCONJ
ftr-334	957	13	protect	protect	VERB
ftr-334	957	14	against	against	ADP
ftr-334	957	15	violations	violation	NOUN
ftr-334	957	16	of	of	ADP
ftr-334	957	17	the	the	DET
ftr-334	957	18	public	public	ADJ
ftr-334	957	19	trust	trust	NOUN
ftr-334	957	20	by	by	ADP
ftr-334	957	21	agency	agency	NOUN
ftr-334	957	22	officials	official	NOUN
ftr-334	957	23	.	.	PUNCT
ftr-334	958	1	social	social	ADJ
ftr-334	958	2	psychology	psychology	NOUN
ftr-334	958	3	also	also	ADV
ftr-334	958	4	has	have	AUX
ftr-334	958	5	shown	show	VERB
ftr-334	958	6	that	that	SCONJ
ftr-334	958	7	fair	fair	ADJ
ftr-334	958	8	procedures	procedure	NOUN
ftr-334	958	9	that	that	PRON
ftr-334	958	10	reinforce	reinforce	VERB
ftr-334	958	11	the	the	DET
ftr-334	958	12	legitimacy	legitimacy	NOUN
ftr-334	958	13	of	of	ADP
ftr-334	958	14	the	the	DET
ftr-334	958	15	administrative	administrative	ADJ
ftr-334	958	16	state	state	NOUN
ftr-334	958	17	strengthen	strengthen	VERB
ftr-334	958	18	individuals	individual	NOUN
ftr-334	958	19	'	'	PART
ftr-334	958	20	normative	normative	ADJ
ftr-334	958	21	commitment	commitment	NOUN
ftr-334	958	22	to	to	PART
ftr-334	958	23	obey	obey	VERB
ftr-334	958	24	the	the	DET
ftr-334	958	25	law	law	NOUN
ftr-334	958	26	.	.	PUNCT
ftr-334	959	1	for	for	ADP
ftr-334	959	2	these	these	DET
ftr-334	959	3	reasons	reason	NOUN
ftr-334	959	4	,	,	PUNCT
ftr-334	959	5	the	the	DET
ftr-334	959	6	wholesale	wholesale	ADJ
ftr-334	959	7	absence	absence	NOUN
ftr-334	959	8	of	of	ADP
ftr-334	959	9	process	process	NOUN
ftr-334	959	10	requirements	requirement	NOUN
ftr-334	959	11	for	for	ADP
ftr-334	959	12	agencies	agency	NOUN
ftr-334	959	13	'	'	PART
ftr-334	959	14	nonlegislative	nonlegislative	ADJ
ftr-334	959	15	rulemaking	rulemaking	NOUN
ftr-334	959	16	can	can	AUX
ftr-334	959	17	not	not	PART
ftr-334	959	18	stand	stand	VERB
ftr-334	959	19	.	.	PUNCT
ftr-334	960	1	agency	agency	NOUN
ftr-334	960	2	guidance	guidance	NOUN
ftr-334	960	3	documents	document	NOUN
ftr-334	960	4	,	,	PUNCT
ftr-334	960	5	carrying	carry	VERB
ftr-334	960	6	as	as	SCONJ
ftr-334	960	7	they	they	PRON
ftr-334	960	8	do	do	VERB
ftr-334	960	9	the	the	DET
ftr-334	960	10	imprimatur	imprimatur	NOUN
ftr-334	960	11	of	of	ADP
ftr-334	960	12	the	the	DET
ftr-334	960	13	state	state	NOUN
ftr-334	960	14	,	,	PUNCT
ftr-334	960	15	must	must	AUX
ftr-334	960	16	be	be	AUX
ftr-334	960	17	legitimated	legitimate	VERB
ftr-334	960	18	through	through	ADP
ftr-334	960	19	a	a	DET
ftr-334	960	20	process	process	NOUN
ftr-334	960	21	that	that	PRON
ftr-334	960	22	comports	comport	VERB
ftr-334	960	23	with	with	ADP
ftr-334	960	24	our	our	PRON
ftr-334	960	25	ideas	idea	NOUN
ftr-334	960	26	of	of	ADP
ftr-334	960	27	fair	fair	ADJ
ftr-334	960	28	government	government	NOUN
ftr-334	960	29	.	.	PUNCT
ftr-334	961	1	59	59	NUM
ftr-334	961	2	in	in	ADP
ftr-334	961	3	light	light	NOUN
ftr-334	961	4	of	of	ADP
ftr-334	961	5	her	her	PRON
ftr-334	961	6	concerns	concern	NOUN
ftr-334	962	1	,	,	PUNCT
ftr-334	962	2	mantel	mantel	NOUN
ftr-334	962	3	provides	provide	VERB
ftr-334	962	4	that	that	SCONJ
ftr-334	962	5	"	"	PUNCT
ftr-334	962	6	agencies	agency	NOUN
ftr-334	962	7	should	should	AUX
ftr-334	962	8	be	be	AUX
ftr-334	962	9	required	require	VERB
ftr-334	962	10	to	to	PART
ftr-334	962	11	offer	offer	VERB
ftr-334	962	12	the	the	DET
ftr-334	962	13	public	public	NOUN
ftr-334	962	14	an	an	DET
ftr-334	962	15	opportunity	opportunity	NOUN
ftr-334	962	16	to	to	PART
ftr-334	962	17	comment	comment	VERB
ftr-334	962	18	on	on	ADP
ftr-334	962	19	guidance	guidance	NOUN
ftr-334	962	20	prior	prior	ADV
ftr-334	962	21	to	to	ADP
ftr-334	962	22	its	its	PRON
ftr-334	962	23	adoption	adoption	NOUN
ftr-334	962	24	or	or	CCONJ
ftr-334	962	25	,	,	PUNCT
ftr-334	962	26	when	when	SCONJ
ftr-334	962	27	there	there	PRON
ftr-334	962	28	is	be	VERB
ftr-334	962	29	a	a	DET
ftr-334	962	30	compelling	compelling	ADJ
ftr-334	962	31	need	need	NOUN
ftr-334	962	32	for	for	ADP
ftr-334	962	33	timely	timely	ADJ
ftr-334	962	34	final	final	ADJ
ftr-334	962	35	guidance	guidance	NOUN
ftr-334	962	36	,	,	PUNCT
ftr-334	962	37	after	after	ADP
ftr-334	962	38	its	its	PRON
ftr-334	962	39	adoption	adoption	NOUN
ftr-334	962	40	.	.	PUNCT
ftr-334	962	41	"	"	PUNCT
ftr-334	963	1	i1o	i1o	PROPN
ftr-334	963	2	to	to	PART
ftr-334	963	3	encourage	encourage	VERB
ftr-334	963	4	greater	great	ADJ
ftr-334	963	5	understanding	understanding	NOUN
ftr-334	963	6	,	,	PUNCT
ftr-334	963	7	agencies	agency	NOUN
ftr-334	963	8	also	also	ADV
ftr-334	963	9	"	"	PUNCT
ftr-334	963	10	should	should	AUX
ftr-334	963	11	provide	provide	VERB
ftr-334	963	12	a	a	DET
ftr-334	963	13	concise	concise	ADJ
ftr-334	963	14	statement	statement	NOUN
ftr-334	963	15	of	of	ADP
ftr-334	963	16	the	the	DET
ftr-334	963	17	legal	legal	ADJ
ftr-334	963	18	and	and	CCONJ
ftr-334	963	19	policy	policy	NOUN
ftr-334	963	20	rationale	rationale	NOUN
ftr-334	963	21	for	for	ADP
ftr-334	963	22	a	a	DET
ftr-334	963	23	nonlegislative	nonlegislative	ADJ
ftr-334	963	24	rule	rule	NOUN
ftr-334	963	25	when	when	SCONJ
ftr-334	963	26	issued	issue	VERB
ftr-334	963	27	in	in	ADP
ftr-334	963	28	final	final	ADJ
ftr-334	963	29	form	form	NOUN
ftr-334	963	30	.	.	PUNCT
ftr-334	964	1	"	"	PUNCT
ftr-334	964	2	'	'	PUNCT
ftr-334	964	3	6	6	NUM
ftr-334	964	4	'	'	PART
ftr-334	964	5	professor	professor	NOUN
ftr-334	964	6	stephen	stephen	PROPN
ftr-334	964	7	johnson	johnson	PROPN
ftr-334	964	8	,	,	PUNCT
ftr-334	964	9	in	in	ADP
ftr-334	964	10	a	a	DET
ftr-334	964	11	recent	recent	ADJ
ftr-334	964	12	article	article	NOUN
ftr-334	964	13	,	,	PUNCT
ftr-334	964	14	argues	argue	VERB
ftr-334	964	15	that	that	SCONJ
ftr-334	964	16	congress	congress	PROPN
ftr-334	964	17	should	should	AUX
ftr-334	964	18	amend	amend	VERB
ftr-334	964	19	the	the	DET
ftr-334	964	20	apa	apa	PROPN
ftr-334	964	21	to	to	PART
ftr-334	964	22	require	require	VERB
ftr-334	964	23	agencies	agency	NOUN
ftr-334	964	24	"	"	PUNCT
ftr-334	964	25	to	to	ADP
ftr-334	964	26	the	the	DET
ftr-334	964	27	extent	extent	NOUN
ftr-334	964	28	practicable	practicable	ADJ
ftr-334	964	29	,	,	PUNCT
ftr-334	964	30	necessary	necessary	ADJ
ftr-334	964	31	and	and	CCONJ
ftr-334	964	32	in	in	ADP
ftr-334	964	33	the	the	DET
ftr-334	964	34	public	public	ADJ
ftr-334	964	35	interest	interest	NOUN
ftr-334	964	36	,	,	PUNCT
ftr-334	964	37	provide	provide	VERB
ftr-334	964	38	opportunities	opportunity	NOUN
ftr-334	964	39	for	for	ADP
ftr-334	964	40	timely	timely	ADJ
ftr-334	964	41	and	and	CCONJ
ftr-334	964	42	meaningful	meaningful	ADJ
ftr-334	964	43	public	public	ADJ
ftr-334	964	44	participation	participation	NOUN
ftr-334	964	45	in	in	ADP
ftr-334	964	46	rule	rule	NOUN
ftr-334	964	47	making	making	NOUN
ftr-334	964	48	,	,	PUNCT
ftr-334	964	49	including	include	VERB
ftr-334	964	50	the	the	DET
ftr-334	964	51	formulation	formulation	NOUN
ftr-334	964	52	of	of	ADP
ftr-334	964	53	interpretive	interpretive	ADJ
ftr-334	964	54	rules	rule	NOUN
ftr-334	964	55	and	and	CCONJ
ftr-334	964	56	general	general	ADJ
ftr-334	964	57	statements	statement	NOUN
ftr-334	964	58	of	of	ADP
ftr-334	964	59	policy	policy	NOUN
ftr-334	964	60	.	.	PUNCT
ftr-334	965	1	"l	"l	PROPN
ftr-334	966	1	62	62	NUM
ftr-334	966	2	johnson	johnson	PROPN
ftr-334	966	3	,	,	PUNCT
ftr-334	966	4	like	like	ADP
ftr-334	966	5	mantel	mantel	NOUN
ftr-334	966	6	,	,	PUNCT
ftr-334	966	7	seeks	seek	VERB
ftr-334	966	8	to	to	PART
ftr-334	966	9	dispense	dispense	VERB
ftr-334	966	10	with	with	ADP
ftr-334	966	11	the	the	DET
ftr-334	966	12	notion	notion	NOUN
ftr-334	966	13	that	that	SCONJ
ftr-334	966	14	only	only	ADV
ftr-334	966	15	legislative	legislative	ADJ
ftr-334	966	16	rules	rule	NOUN
ftr-334	966	17	warrant	warrant	VERB
ftr-334	966	18	opportunities	opportunity	NOUN
ftr-334	966	19	for	for	ADP
ftr-334	966	20	public	public	ADJ
ftr-334	966	21	participation.163	participation.163	NOUN
ftr-334	966	22	the	the	DET
ftr-334	966	23	insights	insight	NOUN
ftr-334	966	24	of	of	ADP
ftr-334	966	25	professors	professor	NOUN
ftr-334	966	26	johnson	johnson	PROPN
ftr-334	966	27	and	and	CCONJ
ftr-334	966	28	mantel	mantel	NOUN
ftr-334	966	29	are	be	AUX
ftr-334	966	30	important	important	ADJ
ftr-334	966	31	and	and	CCONJ
ftr-334	966	32	allow	allow	VERB
ftr-334	966	33	for	for	ADP
ftr-334	966	34	a	a	DET
ftr-334	966	35	consideration	consideration	NOUN
ftr-334	966	36	of	of	ADP
ftr-334	966	37	the	the	DET
ftr-334	966	38	practical	practical	ADJ
ftr-334	966	39	effect	effect	NOUN
ftr-334	966	40	of	of	ADP
ftr-334	966	41	non	non	ADJ
ftr-334	966	42	-	-	ADJ
ftr-334	966	43	legislative	legislative	ADJ
ftr-334	966	44	guidance	guidance	NOUN
ftr-334	966	45	as	as	ADV
ftr-334	966	46	well	well	ADV
ftr-334	966	47	as	as	ADP
ftr-334	966	48	the	the	DET
ftr-334	966	49	difficulty	difficulty	NOUN
ftr-334	966	50	agencies	agency	NOUN
ftr-334	966	51	and	and	CCONJ
ftr-334	966	52	courts	court	NOUN
ftr-334	966	53	have	have	VERB
ftr-334	966	54	in	in	ADP
ftr-334	966	55	classifying	classify	VERB
ftr-334	966	56	guidance	guidance	NOUN
ftr-334	966	57	under	under	ADP
ftr-334	966	58	the	the	DET
ftr-334	966	59	apa	apa	PROPN
ftr-334	966	60	in	in	ADP
ftr-334	966	61	the	the	DET
ftr-334	966	62	first	first	ADJ
ftr-334	966	63	instance	instance	NOUN
ftr-334	966	64	.	.	PUNCT
ftr-334	967	1	as	as	ADP
ftr-334	967	2	a	a	DET
ftr-334	967	3	model	model	NOUN
ftr-334	967	4	toward	toward	ADP
ftr-334	967	5	increasing	increase	VERB
ftr-334	967	6	participation	participation	NOUN
ftr-334	967	7	,	,	PUNCT
ftr-334	967	8	johnson	johnson	PROPN
ftr-334	967	9	points	point	VERB
ftr-334	967	10	to	to	ADP
ftr-334	967	11	the	the	DET
ftr-334	967	12	epa	epa	PROPN
ftr-334	967	13	as	as	ADP
ftr-334	967	14	effectively	effectively	ADV
ftr-334	967	15	putting	put	VERB
ftr-334	967	16	in	in	ADP
ftr-334	967	17	place	place	NOUN
ftr-334	967	18	best	good	ADJ
ftr-334	967	19	practices	practice	NOUN
ftr-334	967	20	to	to	PART
ftr-334	967	21	increase	increase	VERB
ftr-334	967	22	the	the	DET
ftr-334	967	23	likelihood	likelihood	NOUN
ftr-334	967	24	that	that	SCONJ
ftr-334	967	25	its	its	PRON
ftr-334	967	26	guidance	guidance	NOUN
ftr-334	967	27	gets	get	VERB
ftr-334	967	28	the	the	DET
ftr-334	967	29	benefit	benefit	NOUN
ftr-334	967	30	of	of	ADP
ftr-334	967	31	public	public	ADJ
ftr-334	967	32	input.164	input.164	NOUN
ftr-334	967	33	159	159	NUM
ftr-334	967	34	.	.	PUNCT
ftr-334	968	1	mantel	mantel	NOUN
ftr-334	968	2	,	,	PUNCT
ftr-334	968	3	procedural	procedural	ADJ
ftr-334	968	4	safeguards	safeguard	NOUN
ftr-334	968	5	,	,	PUNCT
ftr-334	968	6	supra	supra	PROPN
ftr-334	968	7	note	note	NOUN
ftr-334	968	8	141	141	NUM
ftr-334	968	9	,	,	PUNCT
ftr-334	968	10	at	at	ADP
ftr-334	968	11	346	346	NUM
ftr-334	968	12	-	-	SYM
ftr-334	968	13	47	47	NUM
ftr-334	968	14	.	.	PUNCT
ftr-334	969	1	160	160	NUM
ftr-334	969	2	.	.	PUNCT
ftr-334	970	1	i	i	PRON
ftr-334	970	2	d.	d.	PROPN
ftr-334	970	3	at	at	ADP
ftr-334	970	4	348	348	NUM
ftr-334	970	5	.	.	PUNCT
ftr-334	971	1	161	161	NUM
ftr-334	971	2	.	.	PUNCT
ftr-334	972	1	i	i	PRON
ftr-334	972	2	d.	d.	PROPN
ftr-334	972	3	162	162	NUM
ftr-334	972	4	.	.	PUNCT
ftr-334	973	1	johnson	johnson	PROPN
ftr-334	973	2	,	,	PUNCT
ftr-334	973	3	good	good	ADJ
ftr-334	973	4	guidance	guidance	NOUN
ftr-334	973	5	,	,	PUNCT
ftr-334	973	6	supra	supra	PROPN
ftr-334	973	7	note	note	PROPN
ftr-334	973	8	45	45	NUM
ftr-334	973	9	,	,	PUNCT
ftr-334	973	10	at	at	ADP
ftr-334	973	11	697	697	NUM
ftr-334	973	12	.	.	NOUN
ftr-334	973	13	163	163	NUM
ftr-334	973	14	.	.	PUNCT
ftr-334	974	1	see	see	VERB
ftr-334	974	2	i	i	PRON
ftr-334	974	3	d.	d.	PROPN
ftr-334	974	4	(	(	PUNCT
ftr-334	974	5	arguing	argue	VERB
ftr-334	974	6	that	that	SCONJ
ftr-334	974	7	greater	great	ADJ
ftr-334	974	8	procedural	procedural	ADJ
ftr-334	974	9	controls	control	NOUN
ftr-334	974	10	could	could	AUX
ftr-334	974	11	lead	lead	VERB
ftr-334	974	12	to	to	ADP
ftr-334	974	13	the	the	DET
ftr-334	974	14	same	same	ADJ
ftr-334	974	15	ossification	ossification	NOUN
ftr-334	974	16	that	that	PRON
ftr-334	974	17	resulted	result	VERB
ftr-334	974	18	in	in	ADP
ftr-334	974	19	legislative	legislative	ADJ
ftr-334	974	20	rule	rule	NOUN
ftr-334	974	21	making	making	NOUN
ftr-334	974	22	)	)	PUNCT
ftr-334	974	23	.	.	PUNCT
ftr-334	975	1	164	164	NUM
ftr-334	975	2	.	.	PUNCT
ftr-334	976	1	see	see	VERB
ftr-334	976	2	i	i	PRON
ftr-334	976	3	d.	d.	PROPN
ftr-334	976	4	at	at	ADP
ftr-334	976	5	736	736	NUM
ftr-334	976	6	-	-	SYM
ftr-334	976	7	37	37	NUM
ftr-334	976	8	.	.	PUNCT
ftr-334	977	1	to	to	PART
ftr-334	977	2	address	address	VERB
ftr-334	977	3	the	the	DET
ftr-334	977	4	shortfalls	shortfall	NOUN
ftr-334	977	5	of	of	ADP
ftr-334	977	6	notice	notice	NOUN
ftr-334	977	7	and	and	CCONJ
ftr-334	977	8	comment	comment	NOUN
ftr-334	977	9	,	,	PUNCT
ftr-334	977	10	and	and	CCONJ
ftr-334	977	11	as	as	ADP
ftr-334	977	12	a	a	DET
ftr-334	977	13	model	model	NOUN
ftr-334	977	14	for	for	ADP
ftr-334	977	15	improving	improve	VERB
ftr-334	977	16	public	public	ADJ
ftr-334	977	17	participation	participation	NOUN
ftr-334	977	18	,	,	PUNCT
ftr-334	977	19	johnson	johnson	PROPN
ftr-334	977	20	points	point	VERB
ftr-334	977	21	to	to	ADP
ftr-334	977	22	the	the	DET
ftr-334	977	23	epa	epa	NOUN
ftr-334	977	24	's	's	PART
ftr-334	977	25	public	public	ADJ
ftr-334	977	26	involvement	involvement	NOUN
ftr-334	977	27	policy	policy	NOUN
ftr-334	977	28	.	.	PUNCT
ftr-334	978	1	see	see	VERB
ftr-334	978	2	u.s	u.s	PROPN
ftr-334	978	3	.	.	PROPN
ftr-334	978	4	envil	envil	PROPN
ftr-334	978	5	prot	prot	PROPN
ftr-334	978	6	.	.	PUNCT
ftr-334	979	1	agency	agency	NOUN
ftr-334	979	2	,	,	PUNCT
ftr-334	979	3	epa	epa	PROPN
ftr-334	979	4	233	233	NUM
ftr-334	979	5	-	-	PUNCT
ftr-334	979	6	b-03	b-03	NUM
ftr-334	979	7	-	-	PUNCT
ftr-334	979	8	022	022	NOUN
ftr-334	979	9	public	public	ADJ
ftr-334	979	10	involvement	involvement	NOUN
ftr-334	979	11	policy	policy	NOUN
ftr-334	979	12	of	of	ADP
ftr-334	979	13	the	the	DET
ftr-334	979	14	u.s	u.s	PROPN
ftr-334	979	15	.	.	PROPN
ftr-334	979	16	environmental	environmental	PROPN
ftr-334	979	17	protection	protection	PROPN
ftr-334	979	18	agency	agency	PROPN
ftr-334	979	19	(	(	PUNCT
ftr-334	979	20	2003	2003	NUM
ftr-334	979	21	)	)	PUNCT
ftr-334	980	1	[	[	X
ftr-334	980	2	hereinafter	hereinafter	NOUN
ftr-334	980	3	epa	epa	PROPN
ftr-334	980	4	public	public	ADJ
ftr-334	980	5	involvement	involvement	NOUN
ftr-334	980	6	policy	policy	NOUN
ftr-334	980	7	]	]	PUNCT
ftr-334	980	8	http://www.epa.gov/	http://www.epa.gov/	NOUN
ftr-334	980	9	pubinvol	pubinvol	NOUN
ftr-334	980	10	/	/	SYM
ftr-334	980	11	policy2003	policy2003	NOUN
ftr-334	980	12	/	/	SYM
ftr-334	980	13	finalpolich.pdf	finalpolich.pdf	PROPN
ftr-334	980	14	.	.	PUNCT
ftr-334	981	1	the	the	DET
ftr-334	981	2	epa	epa	PROPN
ftr-334	981	3	has	have	AUX
ftr-334	981	4	been	be	AUX
ftr-334	981	5	called	call	VERB
ftr-334	981	6	"	"	PUNCT
ftr-334	981	7	an	an	DET
ftr-334	981	8	innovative	innovative	ADJ
ftr-334	981	9	leader	leader	NOUN
ftr-334	981	10	in	in	ADP
ftr-334	981	11	collaborative	collaborative	ADJ
ftr-334	981	12	governance	governance	NOUN
ftr-334	981	13	"	"	PUNCT
ftr-334	981	14	incorporating	incorporate	VERB
ftr-334	981	15	input	input	NOUN
ftr-334	981	16	from	from	ADP
ftr-334	981	17	those	those	PRON
ftr-334	981	18	affected	affect	VERB
ftr-334	981	19	by	by	ADP
ftr-334	981	20	its	its	PRON
ftr-334	981	21	rules	rule	NOUN
ftr-334	981	22	to	to	PART
ftr-334	981	23	shape	shape	VERB
ftr-334	981	24	its	its	PRON
ftr-334	981	25	policy	policy	NOUN
ftr-334	981	26	.	.	PUNCT
ftr-334	982	1	see	see	VERB
ftr-334	982	2	carmen	carmen	PROPN
ftr-334	982	3	sirianni	sirianni	PROPN
ftr-334	982	4	,	,	PUNCT
ftr-334	982	5	investing	invest	VERB
ftr-334	982	6	in	in	ADP
ftr-334	982	7	democracy	democracy	NOUN
ftr-334	982	8	:	:	PUNCT
ftr-334	982	9	engaging	engage	VERB
ftr-334	982	10	citizens	citizen	NOUN
ftr-334	982	11	in	in	ADP
ftr-334	982	12	collaborative	collaborative	ADJ
ftr-334	982	13	-governance	-governance	PROPN
ftr-334	982	14	,	,	PUNCT
ftr-334	982	15	166	166	NUM
ftr-334	982	16	(	(	PUNCT
ftr-334	982	17	2009	2009	NUM
ftr-334	982	18	)	)	PUNCT
ftr-334	983	1	[	[	X
ftr-334	983	2	hereinafter	hereinafter	NOUN
ftr-334	983	3	sirianni	sirianni	NOUN
ftr-334	983	4	,	,	PUNCT
ftr-334	983	5	[	[	X
ftr-334	983	6	vol	vol	NOUN
ftr-334	983	7	.	.	PUNCT
ftr-334	984	1	12:7558	12:7558	NUM
ftr-334	984	2	paradigm	paradigm	NOUN
ftr-334	984	3	for	for	ADP
ftr-334	984	4	irs	irs	PROPN
ftr-334	984	5	guidance	guidance	VERB
ftr-334	984	6	some	some	PRON
ftr-334	984	7	of	of	ADP
ftr-334	984	8	those	those	DET
ftr-334	984	9	best	good	ADJ
ftr-334	984	10	practices	practice	NOUN
ftr-334	984	11	include	include	VERB
ftr-334	984	12	town	town	NOUN
ftr-334	984	13	hall	hall	NOUN
ftr-334	984	14	meetings	meeting	NOUN
ftr-334	984	15	at	at	ADP
ftr-334	984	16	a	a	DET
ftr-334	984	17	time	time	NOUN
ftr-334	984	18	and	and	CCONJ
ftr-334	984	19	place	place	VERB
ftr-334	984	20	convenient	convenient	ADJ
ftr-334	984	21	to	to	ADP
ftr-334	984	22	those	those	PRON
ftr-334	984	23	impacted	impact	VERB
ftr-334	984	24	by	by	ADP
ftr-334	984	25	the	the	DET
ftr-334	984	26	agency	agency	NOUN
ftr-334	984	27	's	's	PART
ftr-334	984	28	policy	policy	NOUN
ftr-334	984	29	,	,	PUNCT
ftr-334	984	30	increased	increase	VERB
ftr-334	984	31	access	access	NOUN
ftr-334	984	32	to	to	ADP
ftr-334	984	33	proposed	propose	VERB
ftr-334	984	34	policy	policy	NOUN
ftr-334	984	35	online	online	ADV
ftr-334	984	36	in	in	ADP
ftr-334	984	37	a	a	DET
ftr-334	984	38	user	user	NOUN
ftr-334	984	39	-	-	PUNCT
ftr-334	984	40	friendly	friendly	ADJ
ftr-334	984	41	webpage	webpage	NOUN
ftr-334	984	42	,	,	PUNCT
ftr-334	984	43	as	as	ADV
ftr-334	984	44	well	well	ADV
ftr-334	984	45	as	as	ADP
ftr-334	984	46	developing	develop	VERB
ftr-334	984	47	contact	contact	NOUN
ftr-334	984	48	lists	list	NOUN
ftr-334	984	49	to	to	PART
ftr-334	984	50	ensure	ensure	VERB
ftr-334	984	51	that	that	SCONJ
ftr-334	984	52	as	as	SCONJ
ftr-334	984	53	new	new	ADJ
ftr-334	984	54	information	information	NOUN
ftr-334	984	55	is	be	AUX
ftr-334	984	56	disseminated	disseminate	VERB
ftr-334	984	57	regarding	regard	VERB
ftr-334	984	58	the	the	DET
ftr-334	984	59	policy	policy	NOUN
ftr-334	984	60	,	,	PUNCT
ftr-334	984	61	it	it	PRON
ftr-334	984	62	is	be	AUX
ftr-334	984	63	distributed	distribute	VERB
ftr-334	984	64	to	to	ADP
ftr-334	984	65	those	those	PRON
ftr-334	984	66	effected	effect	VERB
ftr-334	984	67	in	in	ADP
ftr-334	984	68	a	a	DET
ftr-334	984	69	meaningful	meaningful	ADJ
ftr-334	984	70	and	and	CCONJ
ftr-334	984	71	understandable	understandable	ADJ
ftr-334	984	72	manner.16	manner.16	PROPN
ftr-334	984	73	5	5	NUM
ftr-334	984	74	as	as	SCONJ
ftr-334	984	75	johnson	johnson	PROPN
ftr-334	984	76	asserts	assert	VERB
ftr-334	984	77	,	,	PUNCT
ftr-334	984	78	public	public	ADJ
ftr-334	984	79	participation	participation	NOUN
ftr-334	984	80	is	be	AUX
ftr-334	984	81	a	a	DET
ftr-334	984	82	vital	vital	ADJ
ftr-334	984	83	component	component	NOUN
ftr-334	984	84	of	of	ADP
ftr-334	984	85	agency	agency	NOUN
ftr-334	984	86	decision	decision	NOUN
ftr-334	984	87	making	making	NOUN
ftr-334	984	88	.	.	PUNCT
ftr-334	985	1	not	not	PART
ftr-334	985	2	only	only	ADV
ftr-334	985	3	does	do	AUX
ftr-334	985	4	it	it	PRON
ftr-334	985	5	improves	improve	VERB
ftr-334	985	6	the	the	DET
ftr-334	985	7	quality	quality	NOUN
ftr-334	985	8	of	of	ADP
ftr-334	985	9	agency	agency	NOUN
ftr-334	985	10	decision	decision	NOUN
ftr-334	985	11	making	making	NOUN
ftr-334	985	12	,	,	PUNCT
ftr-334	985	13	it	it	PRON
ftr-334	985	14	also	also	ADV
ftr-334	985	15	makes	make	VERB
ftr-334	985	16	agencies	agency	NOUN
ftr-334	985	17	"	"	PUNCT
ftr-334	985	18	more	more	ADV
ftr-334	985	19	likely	likely	ADJ
ftr-334	985	20	to	to	PART
ftr-334	985	21	make	make	VERB
ftr-334	985	22	rational	rational	ADJ
ftr-334	985	23	,	,	PUNCT
ftr-334	985	24	defensible	defensible	ADJ
ftr-334	985	25	decisions	decision	NOUN
ftr-334	985	26	when	when	SCONJ
ftr-334	985	27	they	they	PRON
ftr-334	985	28	solicit	solicit	VERB
ftr-334	985	29	input	input	NOUN
ftr-334	985	30	from	from	ADP
ftr-334	985	31	a	a	DET
ftr-334	985	32	broad	broad	ADJ
ftr-334	985	33	array	array	NOUN
ftr-334	985	34	of	of	ADP
ftr-334	985	35	stakeholders	stakeholder	NOUN
ftr-334	985	36	,	,	PUNCT
ftr-334	985	37	who	who	PRON
ftr-334	985	38	can	can	AUX
ftr-334	985	39	identify	identify	VERB
ftr-334	985	40	facts	fact	NOUN
ftr-334	985	41	and	and	CCONJ
ftr-334	985	42	issues	issue	NOUN
ftr-334	985	43	that	that	PRON
ftr-334	985	44	the	the	DET
ftr-334	985	45	agency	agency	NOUN
ftr-334	985	46	might	might	AUX
ftr-334	985	47	otherwise	otherwise	ADV
ftr-334	985	48	fail	fail	VERB
ftr-334	985	49	to	to	PART
ftr-334	985	50	consider	consider	VERB
ftr-334	985	51	adequately	adequately	ADV
ftr-334	985	52	.	.	PUNCT
ftr-334	986	1	"166	"166	PROPN
ftr-334	986	2	furthermore	furthermore	ADV
ftr-334	986	3	,	,	PUNCT
ftr-334	986	4	increased	increase	VERB
ftr-334	986	5	participation	participation	NOUN
ftr-334	986	6	enhances	enhance	VERB
ftr-334	986	7	agencies	agency	NOUN
ftr-334	986	8	'	'	PART
ftr-334	986	9	legitimacy	legitimacy	NOUN
ftr-334	986	10	,	,	PUNCT
ftr-334	986	11	making	make	VERB
ftr-334	986	12	the	the	DET
ftr-334	986	13	public	public	NOUN
ftr-334	986	14	more	more	ADV
ftr-334	986	15	apt	apt	ADJ
ftr-334	986	16	to	to	PART
ftr-334	986	17	accept	accept	VERB
ftr-334	986	18	the	the	DET
ftr-334	986	19	policy	policy	NOUN
ftr-334	986	20	and	and	CCONJ
ftr-334	986	21	less	less	ADV
ftr-334	986	22	likely	likely	ADJ
ftr-334	986	23	to	to	PART
ftr-334	986	24	challenge	challenge	VERB
ftr-334	986	25	it	it	PRON
ftr-334	986	26	after	after	ADP
ftr-334	986	27	the	the	DET
ftr-334	986	28	fact.167	fact.167	PROPN
ftr-334	986	29	b.	b.	PROPN
ftr-334	986	30	applying	apply	VERB
ftr-334	986	31	the	the	DET
ftr-334	986	32	insight	insight	NOUN
ftr-334	986	33	ofprofessors	ofprofessor	NOUN
ftr-334	986	34	mantel	mantel	NOUN
ftr-334	986	35	and	and	CCONJ
ftr-334	986	36	johnson	johnson	NOUN
ftr-334	986	37	to	to	ADP
ftr-334	986	38	the	the	DET
ftr-334	986	39	irs	irs	PROPN
ftr-334	986	40	both	both	DET
ftr-334	986	41	professors	professor	NOUN
ftr-334	986	42	mantel	mantel	VERB
ftr-334	986	43	and	and	CCONJ
ftr-334	986	44	johnson	johnson	PROPN
ftr-334	986	45	,	,	PUNCT
ftr-334	986	46	in	in	ADP
ftr-334	986	47	criticizing	criticize	VERB
ftr-334	986	48	the	the	DET
ftr-334	986	49	existing	exist	VERB
ftr-334	986	50	manner	manner	NOUN
ftr-334	986	51	that	that	PRON
ftr-334	986	52	the	the	DET
ftr-334	986	53	apa	apa	PROPN
ftr-334	986	54	imposes	impose	VERB
ftr-334	986	55	participatory	participatory	ADJ
ftr-334	986	56	requirements	requirement	NOUN
ftr-334	986	57	,	,	PUNCT
ftr-334	986	58	reflect	reflect	VERB
ftr-334	986	59	an	an	DET
ftr-334	986	60	investing	investing	NOUN
ftr-334	986	61	in	in	ADP
ftr-334	986	62	democracy	democracy	NOUN
ftr-334	986	63	]	]	PUNCT
ftr-334	986	64	.	.	PUNCT
ftr-334	987	1	the	the	DET
ftr-334	987	2	goal	goal	NOUN
ftr-334	987	3	of	of	ADP
ftr-334	987	4	the	the	DET
ftr-334	987	5	policy	policy	NOUN
ftr-334	987	6	is	be	AUX
ftr-334	987	7	the	the	DET
ftr-334	987	8	ensure	ensure	NOUN
ftr-334	987	9	the	the	DET
ftr-334	987	10	epa	epa	PROPN
ftr-334	987	11	"	"	PUNCT
ftr-334	987	12	continue[s	continue[s	PROPN
ftr-334	987	13	]	]	PUNCT
ftr-334	987	14	to	to	PART
ftr-334	987	15	provide	provide	VERB
ftr-334	987	16	for	for	ADP
ftr-334	987	17	meaningful	meaningful	ADJ
ftr-334	987	18	public	public	ADJ
ftr-334	987	19	involvement	involvement	NOUN
ftr-334	987	20	in	in	ADP
ftr-334	987	21	all	all	DET
ftr-334	987	22	its	its	PRON
ftr-334	987	23	programs	program	NOUN
ftr-334	987	24	,	,	PUNCT
ftr-334	987	25	and	and	CCONJ
ftr-334	987	26	consistently	consistently	ADV
ftr-334	987	27	look	look	VERB
ftr-334	987	28	for	for	ADP
ftr-334	987	29	new	new	ADJ
ftr-334	987	30	ways	way	NOUN
ftr-334	987	31	to	to	PART
ftr-334	987	32	enhance	enhance	VERB
ftr-334	987	33	public	public	ADJ
ftr-334	987	34	input	input	NOUN
ftr-334	987	35	.	.	PUNCT
ftr-334	987	36	.	.	PUNCT
ftr-334	987	37	.	.	PUNCT
ftr-334	988	1	[	[	X
ftr-334	988	2	the	the	X
ftr-334	988	3	]	]	X
ftr-334	988	4	epa	epa	PROPN
ftr-334	988	5	staff	staff	NOUN
ftr-334	988	6	and	and	CCONJ
ftr-334	988	7	manager	manager	NOUN
ftr-334	988	8	should	should	AUX
ftr-334	988	9	seek	seek	VERB
ftr-334	988	10	input	input	NOUN
ftr-334	988	11	reflecting	reflect	VERB
ftr-334	988	12	all	all	DET
ftr-334	988	13	points	point	NOUN
ftr-334	988	14	of	of	ADP
ftr-334	988	15	view	view	NOUN
ftr-334	988	16	[	[	X
ftr-334	988	17	and	and	CCONJ
ftr-334	988	18	]	]	PUNCT
ftr-334	988	19	.	.	PUNCT
ftr-334	988	20	.	.	PUNCT
ftr-334	989	1	.	.	PUNCT
ftr-334	990	1	should	should	AUX
ftr-334	990	2	work	work	VERB
ftr-334	990	3	to	to	PART
ftr-334	990	4	ensure	ensure	VERB
ftr-334	990	5	that	that	SCONJ
ftr-334	990	6	decision	decision	NOUN
ftr-334	990	7	-	-	PUNCT
ftr-334	990	8	making	make	VERB
ftr-334	990	9	processes	process	NOUN
ftr-334	990	10	are	be	AUX
ftr-334	990	11	open	open	ADJ
ftr-334	990	12	and	and	CCONJ
ftr-334	990	13	accessible	accessible	ADJ
ftr-334	990	14	to	to	ADP
ftr-334	990	15	all	all	DET
ftr-334	990	16	interested	interested	ADJ
ftr-334	990	17	groups	group	NOUN
ftr-334	990	18	,	,	PUNCT
ftr-334	990	19	including	include	VERB
ftr-334	990	20	those	those	PRON
ftr-334	990	21	with	with	ADP
ftr-334	990	22	limited	limited	ADJ
ftr-334	990	23	financial	financial	ADJ
ftr-334	990	24	and	and	CCONJ
ftr-334	990	25	technical	technical	ADJ
ftr-334	990	26	resources	resource	NOUN
ftr-334	990	27	.	.	PUNCT
ftr-334	990	28	.	.	PUNCT
ftr-334	990	29	.	.	PUNCT
ftr-334	990	30	.	.	PUNCT
ftr-334	990	31	"	"	PUNCT
ftr-334	991	1	epa	epa	PROPN
ftr-334	991	2	public	public	ADJ
ftr-334	991	3	involvement	involvement	NOUN
ftr-334	991	4	policy	policy	NOUN
ftr-334	991	5	,	,	PUNCT
ftr-334	991	6	supra	supra	NOUN
ftr-334	991	7	,	,	PUNCT
ftr-334	991	8	at	at	ADP
ftr-334	991	9	1	1	NUM
ftr-334	991	10	.	.	PUNCT
ftr-334	991	11	with	with	ADP
ftr-334	991	12	increased	increase	VERB
ftr-334	991	13	public	public	ADJ
ftr-334	991	14	involvement	involvement	NOUN
ftr-334	991	15	,	,	PUNCT
ftr-334	991	16	the	the	DET
ftr-334	991	17	agency	agency	NOUN
ftr-334	991	18	seeks	seek	VERB
ftr-334	991	19	to	to	PART
ftr-334	991	20	"	"	PUNCT
ftr-334	991	21	make	make	VERB
ftr-334	991	22	it	it	PRON
ftr-334	991	23	easier	easy	ADJ
ftr-334	991	24	for	for	SCONJ
ftr-334	991	25	the	the	DET
ftr-334	991	26	public	public	NOUN
ftr-334	991	27	to	to	PART
ftr-334	991	28	contribute	contribute	VERB
ftr-334	991	29	to	to	ADP
ftr-334	991	30	the	the	DET
ftr-334	991	31	agency	agency	NOUN
ftr-334	991	32	's	's	PART
ftr-334	991	33	decisions	decision	NOUN
ftr-334	991	34	,	,	PUNCT
ftr-334	991	35	build	build	VERB
ftr-334	991	36	public	public	ADJ
ftr-334	991	37	trust	trust	NOUN
ftr-334	991	38	,	,	PUNCT
ftr-334	991	39	and	and	CCONJ
ftr-334	991	40	make	make	VERB
ftr-334	991	41	it	it	PRON
ftr-334	991	42	more	more	ADV
ftr-334	991	43	likely	likely	ADJ
ftr-334	991	44	that	that	SCONJ
ftr-334	991	45	those	those	PRON
ftr-334	991	46	who	who	PRON
ftr-334	991	47	are	be	AUX
ftr-334	991	48	most	most	ADV
ftr-334	991	49	concerned	concerned	ADJ
ftr-334	991	50	with	with	ADP
ftr-334	991	51	and	and	CCONJ
ftr-334	991	52	affected	affect	VERB
ftr-334	991	53	by	by	ADP
ftr-334	991	54	agency	agency	NOUN
ftr-334	991	55	decisions	decision	NOUN
ftr-334	991	56	will	will	AUX
ftr-334	991	57	accept	accept	VERB
ftr-334	991	58	and	and	CCONJ
ftr-334	991	59	implement	implement	VERB
ftr-334	991	60	them	they	PRON
ftr-334	991	61	.	.	PUNCT
ftr-334	991	62	"	"	PUNCT
ftr-334	992	1	i	i	PRON
ftr-334	992	2	d.	d.	PROPN
ftr-334	992	3	at	at	ADP
ftr-334	992	4	1	1	NUM
ftr-334	992	5	.	.	PUNCT
ftr-334	993	1	in	in	ADP
ftr-334	993	2	order	order	NOUN
ftr-334	993	3	to	to	PART
ftr-334	993	4	achieve	achieve	VERB
ftr-334	993	5	its	its	PRON
ftr-334	993	6	goals	goal	NOUN
ftr-334	993	7	,	,	PUNCT
ftr-334	993	8	the	the	DET
ftr-334	993	9	policy	policy	NOUN
ftr-334	993	10	lists	list	VERB
ftr-334	993	11	seven	seven	NUM
ftr-334	993	12	basic	basic	ADJ
ftr-334	993	13	steps	step	NOUN
ftr-334	993	14	for	for	ADP
ftr-334	993	15	effective	effective	ADJ
ftr-334	993	16	public	public	ADJ
ftr-334	993	17	involvement	involvement	NOUN
ftr-334	993	18	:	:	PUNCT
ftr-334	993	19	(	(	PUNCT
ftr-334	993	20	1	1	X
ftr-334	993	21	)	)	PUNCT
ftr-334	993	22	plan	plan	NOUN
ftr-334	993	23	and	and	CCONJ
ftr-334	993	24	budget	budget	NOUN
ftr-334	993	25	for	for	ADP
ftr-334	993	26	public	public	ADJ
ftr-334	993	27	involvement	involvement	NOUN
ftr-334	993	28	activities	activity	NOUN
ftr-334	993	29	,	,	PUNCT
ftr-334	993	30	(	(	PUNCT
ftr-334	993	31	2	2	X
ftr-334	993	32	)	)	PUNCT
ftr-334	993	33	identify	identify	VERB
ftr-334	993	34	the	the	DET
ftr-334	993	35	interested	interested	ADJ
ftr-334	993	36	and	and	CCONJ
ftr-334	993	37	affected	affected	ADJ
ftr-334	993	38	public	public	NOUN
ftr-334	993	39	,	,	PUNCT
ftr-334	993	40	(	(	PUNCT
ftr-334	993	41	3	3	X
ftr-334	993	42	)	)	PUNCT
ftr-334	993	43	consider	consider	VERB
ftr-334	993	44	providing	provide	VERB
ftr-334	993	45	technical	technical	ADJ
ftr-334	993	46	or	or	CCONJ
ftr-334	993	47	financial	financial	ADJ
ftr-334	993	48	assistance	assistance	NOUN
ftr-334	993	49	to	to	PART
ftr-334	993	50	facilitate	facilitate	VERB
ftr-334	993	51	involvement	involvement	NOUN
ftr-334	993	52	,	,	PUNCT
ftr-334	993	53	(	(	PUNCT
ftr-334	993	54	4	4	X
ftr-334	993	55	)	)	PUNCT
ftr-334	993	56	provide	provide	VERB
ftr-334	993	57	information	information	NOUN
ftr-334	993	58	and	and	CCONJ
ftr-334	993	59	outreach	outreach	NOUN
ftr-334	993	60	,	,	PUNCT
ftr-334	993	61	(	(	PUNCT
ftr-334	993	62	5	5	X
ftr-334	993	63	)	)	PUNCT
ftr-334	993	64	conduct	conduct	VERB
ftr-334	993	65	public	public	ADJ
ftr-334	993	66	consultation	consultation	NOUN
ftr-334	993	67	and	and	CCONJ
ftr-334	993	68	involvement	involvement	NOUN
ftr-334	993	69	activities	activity	NOUN
ftr-334	993	70	,	,	PUNCT
ftr-334	993	71	(	(	PUNCT
ftr-334	993	72	6	6	X
ftr-334	993	73	)	)	PUNCT
ftr-334	993	74	review	review	NOUN
ftr-334	993	75	and	and	CCONJ
ftr-334	993	76	provide	provide	VERB
ftr-334	993	77	feedback	feedback	NOUN
ftr-334	993	78	,	,	PUNCT
ftr-334	993	79	and	and	CCONJ
ftr-334	993	80	(	(	PUNCT
ftr-334	993	81	7	7	X
ftr-334	993	82	)	)	PUNCT
ftr-334	993	83	evaluate	evaluate	VERB
ftr-334	993	84	public	public	ADJ
ftr-334	993	85	involvement	involvement	NOUN
ftr-334	993	86	activities	activity	NOUN
ftr-334	993	87	.	.	PUNCT
ftr-334	994	1	i	i	PRON
ftr-334	994	2	d.	d.	PROPN
ftr-334	994	3	accompanying	accompany	VERB
ftr-334	994	4	each	each	DET
ftr-334	994	5	step	step	NOUN
ftr-334	994	6	are	be	AUX
ftr-334	994	7	specific	specific	ADJ
ftr-334	994	8	actions	action	NOUN
ftr-334	994	9	and	and	CCONJ
ftr-334	994	10	methods	method	NOUN
ftr-334	994	11	agency	agency	NOUN
ftr-334	994	12	staff	staff	NOUN
ftr-334	994	13	can	can	AUX
ftr-334	994	14	utilize	utilize	VERB
ftr-334	994	15	in	in	ADP
ftr-334	994	16	order	order	NOUN
ftr-334	994	17	to	to	PART
ftr-334	994	18	meet	meet	VERB
ftr-334	994	19	these	these	DET
ftr-334	994	20	goals	goal	NOUN
ftr-334	994	21	.	.	PUNCT
ftr-334	995	1	see	see	VERB
ftr-334	995	2	also	also	ADV
ftr-334	995	3	sirianni	sirianni	ADJ
ftr-334	995	4	,	,	PUNCT
ftr-334	995	5	investing	invest	VERB
ftr-334	995	6	in	in	ADP
ftr-334	995	7	democracy	democracy	NOUN
ftr-334	995	8	,	,	PUNCT
ftr-334	995	9	supra	supra	NOUN
ftr-334	995	10	,	,	PUNCT
ftr-334	995	11	at	at	ADP
ftr-334	995	12	155	155	NUM
ftr-334	995	13	-	-	SYM
ftr-334	995	14	223	223	NUM
ftr-334	995	15	(	(	PUNCT
ftr-334	995	16	detailing	detail	VERB
ftr-334	995	17	epa	epa	PROPN
ftr-334	995	18	success	success	NOUN
ftr-334	995	19	as	as	ADP
ftr-334	995	20	"	"	PUNCT
ftr-334	995	21	civic	civic	ADJ
ftr-334	995	22	enabler	enabler	NOUN
ftr-334	995	23	"	"	PUNCT
ftr-334	995	24	)	)	PUNCT
ftr-334	995	25	and	and	CCONJ
ftr-334	995	26	(	(	PUNCT
ftr-334	995	27	citing	cite	VERB
ftr-334	995	28	the	the	DET
ftr-334	995	29	epa	epa	PROPN
ftr-334	995	30	public	public	ADJ
ftr-334	995	31	involvement	involvement	NOUN
ftr-334	995	32	policy	policy	NOUN
ftr-334	995	33	at	at	ADP
ftr-334	995	34	207	207	NUM
ftr-334	995	35	)	)	PUNCT
ftr-334	995	36	;	;	PUNCT
ftr-334	995	37	lisa	lisa	PROPN
ftr-334	995	38	b.	b.	PROPN
ftr-334	995	39	bingham	bingham	PROPN
ftr-334	995	40	,	,	PUNCT
ftr-334	995	41	the	the	DET
ftr-334	995	42	next	next	ADJ
ftr-334	995	43	generation	generation	NOUN
ftr-334	995	44	of	of	ADP
ftr-334	995	45	administrative	administrative	ADJ
ftr-334	995	46	law	law	NOUN
ftr-334	995	47	:	:	PUNCT
ftr-334	995	48	building	build	VERB
ftr-334	995	49	the	the	DET
ftr-334	995	50	legal	legal	ADJ
ftr-334	995	51	infrastructure	infrastructure	NOUN
ftr-334	995	52	for	for	ADP
ftr-334	995	53	collaborative	collaborative	ADJ
ftr-334	995	54	governance	governance	NOUN
ftr-334	995	55	,	,	PUNCT
ftr-334	995	56	2010	2010	NUM
ftr-334	995	57	wis	wis	NOUN
ftr-334	995	58	.	.	PUNCT
ftr-334	996	1	l.	l.	PROPN
ftr-334	996	2	rev	rev	PROPN
ftr-334	996	3	.	.	PROPN
ftr-334	996	4	297	297	NUM
ftr-334	996	5	,	,	PUNCT
ftr-334	996	6	330	330	NUM
ftr-334	996	7	(	(	PUNCT
ftr-334	996	8	2010	2010	NUM
ftr-334	996	9	)	)	PUNCT
ftr-334	996	10	(	(	PUNCT
ftr-334	996	11	commending	commend	VERB
ftr-334	996	12	the	the	DET
ftr-334	996	13	epa	epa	NOUN
ftr-334	996	14	's	's	PART
ftr-334	996	15	"	"	PUNCT
ftr-334	996	16	collaborative	collaborative	ADJ
ftr-334	996	17	governance	governance	NOUN
ftr-334	996	18	"	"	PUNCT
ftr-334	996	19	)	)	PUNCT
ftr-334	996	20	.	.	PUNCT
ftr-334	997	1	165	165	NUM
ftr-334	997	2	.	.	PUNCT
ftr-334	998	1	see	see	VERB
ftr-334	998	2	epa	epa	PROPN
ftr-334	998	3	public	public	ADJ
ftr-334	998	4	involvement	involvement	NOUN
ftr-334	998	5	policy	policy	NOUN
ftr-334	998	6	,	,	PUNCT
ftr-334	998	7	supra	supra	PROPN
ftr-334	998	8	note	note	PROPN
ftr-334	998	9	164	164	NUM
ftr-334	998	10	,	,	PUNCT
ftr-334	998	11	at	at	ADP
ftr-334	998	12	16	16	NUM
ftr-334	998	13	(	(	PUNCT
ftr-334	998	14	identifying	identify	VERB
ftr-334	998	15	effective	effective	ADJ
ftr-334	998	16	public	public	ADJ
ftr-334	998	17	outreach	outreach	NOUN
ftr-334	998	18	policies	policy	NOUN
ftr-334	998	19	)	)	PUNCT
ftr-334	998	20	.	.	PUNCT
ftr-334	999	1	166	166	NUM
ftr-334	999	2	.	.	X
ftr-334	1000	1	johnson	johnson	PROPN
ftr-334	1000	2	,	,	PUNCT
ftr-334	1000	3	good	good	ADJ
ftr-334	1000	4	guidance	guidance	NOUN
ftr-334	1000	5	,	,	PUNCT
ftr-334	1000	6	supra	supra	PROPN
ftr-334	1000	7	note	note	PROPN
ftr-334	1000	8	45	45	NUM
ftr-334	1000	9	,	,	PUNCT
ftr-334	1000	10	at	at	ADP
ftr-334	1000	11	735	735	NUM
ftr-334	1000	12	.	.	NOUN
ftr-334	1000	13	167	167	NUM
ftr-334	1000	14	.	.	PUNCT
ftr-334	1001	1	see	see	VERB
ftr-334	1001	2	i	i	PRON
ftr-334	1001	3	d	d	PROPN
ftr-334	1001	4	at	at	ADP
ftr-334	1001	5	735	735	NUM
ftr-334	1001	6	-	-	SYM
ftr-334	1001	7	37	37	NUM
ftr-334	1001	8	(	(	PUNCT
ftr-334	1001	9	describing	describe	VERB
ftr-334	1001	10	public	public	ADJ
ftr-334	1001	11	participation	participation	NOUN
ftr-334	1001	12	as	as	ADP
ftr-334	1001	13	a	a	DET
ftr-334	1001	14	vital	vital	ADJ
ftr-334	1001	15	component	component	NOUN
ftr-334	1001	16	of	of	ADP
ftr-334	1001	17	decisionmaking	decisionmaking	NOUN
ftr-334	1001	18	because	because	SCONJ
ftr-334	1001	19	if	if	SCONJ
ftr-334	1001	20	increases	increase	VERB
ftr-334	1001	21	legitimacy	legitimacy	NOUN
ftr-334	1001	22	of	of	ADP
ftr-334	1001	23	agency	agency	NOUN
ftr-334	1001	24	decisions	decision	NOUN
ftr-334	1001	25	)	)	PUNCT
ftr-334	1001	26	.	.	PUNCT
ftr-334	1002	1	2012	2012	NUM
ftr-334	1002	2	]	]	PUNCT
ftr-334	1002	3	559	559	NUM
ftr-334	1002	4	florida	florida	PROPN
ftr-334	1002	5	tax	tax	NOUN
ftr-334	1002	6	review	review	NOUN
ftr-334	1002	7	understanding	understanding	NOUN
ftr-334	1002	8	that	that	SCONJ
ftr-334	1002	9	broader	broad	ADJ
ftr-334	1002	10	range	range	NOUN
ftr-334	1002	11	of	of	ADP
ftr-334	1002	12	agency	agency	NOUN
ftr-334	1002	13	actions	action	NOUN
ftr-334	1002	14	would	would	AUX
ftr-334	1002	15	benefit	benefit	VERB
ftr-334	1002	16	from	from	ADP
ftr-334	1002	17	additional	additional	ADJ
ftr-334	1002	18	input	input	NOUN
ftr-334	1002	19	and	and	CCONJ
ftr-334	1002	20	agency	agency	NOUN
ftr-334	1002	21	explanation	explanation	NOUN
ftr-334	1002	22	.	.	PUNCT
ftr-334	1003	1	like	like	ADP
ftr-334	1003	2	professors	professor	NOUN
ftr-334	1003	3	mantel	mantel	VERB
ftr-334	1003	4	and	and	CCONJ
ftr-334	1003	5	johnson	johnson	PROPN
ftr-334	1003	6	,	,	PUNCT
ftr-334	1003	7	rather	rather	ADV
ftr-334	1003	8	than	than	ADP
ftr-334	1003	9	pushing	push	VERB
ftr-334	1003	10	the	the	DET
ftr-334	1003	11	irs	irs	PROPN
ftr-334	1003	12	to	to	PART
ftr-334	1003	13	focus	focus	VERB
ftr-334	1003	14	solely	solely	ADV
ftr-334	1003	15	on	on	ADP
ftr-334	1003	16	notice	notice	NOUN
ftr-334	1003	17	and	and	CCONJ
ftr-334	1003	18	comment	comment	NOUN
ftr-334	1003	19	rulemaking	rulemaking	NOUN
ftr-334	1003	20	in	in	ADP
ftr-334	1003	21	the	the	DET
ftr-334	1003	22	context	context	NOUN
ftr-334	1003	23	of	of	ADP
ftr-334	1003	24	guidance	guidance	NOUN
ftr-334	1003	25	that	that	PRON
ftr-334	1003	26	is	be	AUX
ftr-334	1003	27	considered	consider	VERB
ftr-334	1003	28	legislative	legislative	ADJ
ftr-334	1003	29	under	under	ADP
ftr-334	1003	30	the	the	DET
ftr-334	1003	31	apa	apa	PROPN
ftr-334	1003	32	,	,	PUNCT
ftr-334	1003	33	i	i	PRON
ftr-334	1003	34	propose	propose	VERB
ftr-334	1003	35	that	that	SCONJ
ftr-334	1003	36	the	the	DET
ftr-334	1003	37	irs	irs	PROPN
ftr-334	1003	38	reach	reach	VERB
ftr-334	1003	39	out	out	ADP
ftr-334	1003	40	to	to	ADP
ftr-334	1003	41	the	the	DET
ftr-334	1003	42	public	public	NOUN
ftr-334	1003	43	and	and	CCONJ
ftr-334	1003	44	solicit	solicit	VERB
ftr-334	1003	45	participation	participation	NOUN
ftr-334	1003	46	when	when	SCONJ
ftr-334	1003	47	it	it	PRON
ftr-334	1003	48	issues	issue	VERB
ftr-334	1003	49	a	a	DET
ftr-334	1003	50	wide	wide	ADJ
ftr-334	1003	51	range	range	NOUN
ftr-334	1003	52	of	of	ADP
ftr-334	1003	53	guidance	guidance	NOUN
ftr-334	1003	54	,	,	PUNCT
ftr-334	1003	55	especially	especially	ADV
ftr-334	1003	56	when	when	SCONJ
ftr-334	1003	57	the	the	DET
ftr-334	1003	58	guidance	guidance	NOUN
ftr-334	1003	59	relates	relate	VERB
ftr-334	1003	60	to	to	ADP
ftr-334	1003	61	lower	low	ADJ
ftr-334	1003	62	income	income	NOUN
ftr-334	1003	63	taxpayers	taxpayer	NOUN
ftr-334	1003	64	and	and	CCONJ
ftr-334	1003	65	issues	issue	NOUN
ftr-334	1003	66	related	relate	VERB
ftr-334	1003	67	to	to	ADP
ftr-334	1003	68	either	either	DET
ftr-334	1003	69	relief	relief	NOUN
ftr-334	1003	70	from	from	ADP
ftr-334	1003	71	liability	liability	NOUN
ftr-334	1003	72	or	or	CCONJ
ftr-334	1003	73	the	the	DET
ftr-334	1003	74	delivery	delivery	NOUN
ftr-334	1003	75	of	of	ADP
ftr-334	1003	76	benefits	benefit	NOUN
ftr-334	1003	77	.	.	PUNCT
ftr-334	1004	1	this	this	DET
ftr-334	1004	2	approach	approach	NOUN
ftr-334	1004	3	recognizes	recognize	VERB
ftr-334	1004	4	that	that	SCONJ
ftr-334	1004	5	public	public	ADJ
ftr-334	1004	6	participation	participation	NOUN
ftr-334	1004	7	is	be	AUX
ftr-334	1004	8	crucial	crucial	ADJ
ftr-334	1004	9	to	to	ADP
ftr-334	1004	10	the	the	DET
ftr-334	1004	11	success	success	NOUN
ftr-334	1004	12	of	of	ADP
ftr-334	1004	13	agency	agency	NOUN
ftr-334	1004	14	actions	action	NOUN
ftr-334	1004	15	,	,	PUNCT
ftr-334	1004	16	irrespective	irrespective	ADV
ftr-334	1004	17	of	of	ADP
ftr-334	1004	18	whether	whether	SCONJ
ftr-334	1004	19	the	the	DET
ftr-334	1004	20	agency	agency	NOUN
ftr-334	1004	21	's	's	PART
ftr-334	1004	22	actions	action	NOUN
ftr-334	1004	23	relate	relate	VERB
ftr-334	1004	24	to	to	ADP
ftr-334	1004	25	nonlegislative	nonlegislative	ADJ
ftr-334	1004	26	rules	rule	NOUN
ftr-334	1004	27	or	or	CCONJ
ftr-334	1004	28	other	other	ADJ
ftr-334	1004	29	types	type	NOUN
ftr-334	1004	30	of	of	ADP
ftr-334	1004	31	agency	agency	NOUN
ftr-334	1004	32	guidance	guidance	NOUN
ftr-334	1004	33	.	.	PUNCT
ftr-334	1005	1	it	it	PRON
ftr-334	1005	2	also	also	ADV
ftr-334	1005	3	recognizes	recognize	VERB
ftr-334	1005	4	that	that	SCONJ
ftr-334	1005	5	existing	exist	VERB
ftr-334	1005	6	notice	notice	NOUN
ftr-334	1005	7	and	and	CCONJ
ftr-334	1005	8	comment	comment	NOUN
ftr-334	1005	9	procedure	procedure	NOUN
ftr-334	1005	10	in	in	ADV
ftr-334	1005	11	and	and	CCONJ
ftr-334	1005	12	of	of	ADP
ftr-334	1005	13	itself	itself	PRON
ftr-334	1005	14	is	be	AUX
ftr-334	1005	15	not	not	PART
ftr-334	1005	16	a	a	DET
ftr-334	1005	17	panacea	panacea	NOUN
ftr-334	1005	18	.	.	PUNCT
ftr-334	1006	1	168	168	NUM
ftr-334	1006	2	even	even	ADV
ftr-334	1006	3	if	if	SCONJ
ftr-334	1006	4	agencies	agency	NOUN
ftr-334	1006	5	increasingly	increasingly	ADV
ftr-334	1006	6	subjected	subject	VERB
ftr-334	1006	7	their	their	PRON
ftr-334	1006	8	guidance	guidance	NOUN
ftr-334	1006	9	to	to	PART
ftr-334	1006	10	notice	notice	VERB
ftr-334	1006	11	and	and	CCONJ
ftr-334	1006	12	comment	comment	VERB
ftr-334	1006	13	,	,	PUNCT
ftr-334	1006	14	it	it	PRON
ftr-334	1006	15	would	would	AUX
ftr-334	1006	16	be	be	AUX
ftr-334	1006	17	insufficient	insufficient	ADJ
ftr-334	1006	18	to	to	PART
ftr-334	1006	19	ensure	ensure	VERB
ftr-334	1006	20	participation	participation	NOUN
ftr-334	1006	21	due	due	ADP
ftr-334	1006	22	to	to	ADP
ftr-334	1006	23	barriers	barrier	NOUN
ftr-334	1006	24	that	that	PRON
ftr-334	1006	25	limit	limit	VERB
ftr-334	1006	26	the	the	DET
ftr-334	1006	27	possibility	possibility	NOUN
ftr-334	1006	28	of	of	ADP
ftr-334	1006	29	meaningful	meaningful	ADJ
ftr-334	1006	30	public	public	ADJ
ftr-334	1006	31	involvement	involvement	NOUN
ftr-334	1006	32	,	,	PUNCT
ftr-334	1006	33	especially	especially	ADV
ftr-334	1006	34	when	when	SCONJ
ftr-334	1006	35	the	the	DET
ftr-334	1006	36	issues	issue	NOUN
ftr-334	1006	37	implicate	implicate	VERB
ftr-334	1006	38	diffuse	diffuse	NOUN
ftr-334	1006	39	interests	interest	NOUN
ftr-334	1006	40	and	and	CCONJ
ftr-334	1006	41	relate	relate	VERB
ftr-334	1006	42	to	to	ADP
ftr-334	1006	43	individuals	individual	NOUN
ftr-334	1006	44	who	who	PRON
ftr-334	1006	45	do	do	AUX
ftr-334	1006	46	not	not	PART
ftr-334	1006	47	have	have	VERB
ftr-334	1006	48	the	the	DET
ftr-334	1006	49	time	time	NOUN
ftr-334	1006	50	,	,	PUNCT
ftr-334	1006	51	expertise	expertise	NOUN
ftr-334	1006	52	or	or	CCONJ
ftr-334	1006	53	money	money	NOUN
ftr-334	1006	54	necessary	necessary	ADJ
ftr-334	1006	55	to	to	PART
ftr-334	1006	56	understand	understand	VERB
ftr-334	1006	57	and	and	CCONJ
ftr-334	1006	58	provide	provide	VERB
ftr-334	1006	59	meaningful	meaningful	ADJ
ftr-334	1006	60	commentary.169	commentary.169	PROPN
ftr-334	1006	61	to	to	PART
ftr-334	1006	62	be	be	AUX
ftr-334	1006	63	sure	sure	ADJ
ftr-334	1006	64	,	,	PUNCT
ftr-334	1006	65	a	a	DET
ftr-334	1006	66	challenge	challenge	NOUN
ftr-334	1006	67	would	would	AUX
ftr-334	1006	68	be	be	AUX
ftr-334	1006	69	calibrating	calibrate	VERB
ftr-334	1006	70	the	the	DET
ftr-334	1006	71	degree	degree	NOUN
ftr-334	1006	72	of	of	ADP
ftr-334	1006	73	participation	participation	NOUN
ftr-334	1006	74	and	and	CCONJ
ftr-334	1006	75	extent	extent	NOUN
ftr-334	1006	76	of	of	ADP
ftr-334	1006	77	public	public	ADJ
ftr-334	1006	78	involvement	involvement	NOUN
ftr-334	1006	79	,	,	PUNCT
ftr-334	1006	80	as	as	ADV
ftr-334	1006	81	well	well	ADV
ftr-334	1006	82	as	as	ADP
ftr-334	1006	83	the	the	DET
ftr-334	1006	84	existence	existence	NOUN
ftr-334	1006	85	and	and	CCONJ
ftr-334	1006	86	amount	amount	NOUN
ftr-334	1006	87	of	of	ADP
ftr-334	1006	88	agency	agency	NOUN
ftr-334	1006	89	explanation	explanation	NOUN
ftr-334	1006	90	of	of	ADP
ftr-334	1006	91	its	its	PRON
ftr-334	1006	92	actions	action	NOUN
ftr-334	1006	93	.	.	PUNCT
ftr-334	1007	1	changes	change	NOUN
ftr-334	1007	2	in	in	ADP
ftr-334	1007	3	technology	technology	NOUN
ftr-334	1007	4	,	,	PUNCT
ftr-334	1007	5	including	include	VERB
ftr-334	1007	6	the	the	DET
ftr-334	1007	7	existence	existence	NOUN
ftr-334	1007	8	of	of	ADP
ftr-334	1007	9	social	social	ADJ
ftr-334	1007	10	media	medium	NOUN
ftr-334	1007	11	siteso	siteso	NOUN
ftr-334	1007	12	and	and	CCONJ
ftr-334	1007	13	greater	great	ADJ
ftr-334	1007	14	internet	internet	NOUN
ftr-334	1007	15	168	168	NUM
ftr-334	1007	16	.	.	PUNCT
ftr-334	1008	1	see	see	VERB
ftr-334	1008	2	donald	donald	PROPN
ftr-334	1008	3	elliott	elliott	PROPN
ftr-334	1008	4	,	,	PUNCT
ftr-334	1008	5	re	re	VERB
ftr-334	1008	6	-	-	VERB
ftr-334	1008	7	inventing	invent	VERB
ftr-334	1008	8	rulemaking	rulemaking	NOUN
ftr-334	1008	9	,	,	PUNCT
ftr-334	1008	10	41	41	NUM
ftr-334	1008	11	duke	duke	PROPN
ftr-334	1008	12	l.j	l.j	PROPN
ftr-334	1008	13	.	.	PROPN
ftr-334	1008	14	1490	1490	NUM
ftr-334	1008	15	,	,	PUNCT
ftr-334	1008	16	1490	1490	NUM
ftr-334	1008	17	(	(	PUNCT
ftr-334	1008	18	1992	1992	NUM
ftr-334	1008	19	)	)	PUNCT
ftr-334	1008	20	(	(	PUNCT
ftr-334	1008	21	asserting	assert	VERB
ftr-334	1008	22	that	that	SCONJ
ftr-334	1008	23	even	even	ADV
ftr-334	1008	24	if	if	SCONJ
ftr-334	1008	25	notice	notice	NOUN
ftr-334	1008	26	and	and	CCONJ
ftr-334	1008	27	comment	comment	NOUN
ftr-334	1008	28	is	be	AUX
ftr-334	1008	29	used	use	VERB
ftr-334	1008	30	,	,	PUNCT
ftr-334	1008	31	it	it	PRON
ftr-334	1008	32	rarely	rarely	ADV
ftr-334	1008	33	captures	capture	VERB
ftr-334	1008	34	true	true	ADJ
ftr-334	1008	35	public	public	ADJ
ftr-334	1008	36	participation	participation	NOUN
ftr-334	1008	37	)	)	PUNCT
ftr-334	1008	38	.	.	PUNCT
ftr-334	1009	1	elliott	elliott	PROPN
ftr-334	1009	2	asserts	assert	VERB
ftr-334	1009	3	that	that	SCONJ
ftr-334	1009	4	"	"	PUNCT
ftr-334	1009	5	notice	notice	NOUN
ftr-334	1009	6	-	-	PUNCT
ftr-334	1009	7	and	and	CCONJ
ftr-334	1009	8	-	-	PUNCT
ftr-334	1009	9	comment	comment	NOUN
ftr-334	1009	10	rulemaking	rulemaking	NOUN
ftr-334	1009	11	is	be	AUX
ftr-334	1009	12	to	to	ADP
ftr-334	1009	13	public	public	ADJ
ftr-334	1009	14	participation	participation	NOUN
ftr-334	1009	15	as	as	SCONJ
ftr-334	1009	16	japanese	japanese	ADJ
ftr-334	1009	17	kabuki	kabuki	NOUN
ftr-334	1009	18	theater	theater	NOUN
ftr-334	1009	19	is	be	AUX
ftr-334	1009	20	to	to	ADP
ftr-334	1009	21	human	human	ADJ
ftr-334	1009	22	passions	passion	NOUN
ftr-334	1009	23	a	a	DET
ftr-334	1009	24	highly	highly	ADV
ftr-334	1009	25	stylized	stylize	VERB
ftr-334	1009	26	process	process	NOUN
ftr-334	1009	27	for	for	ADP
ftr-334	1009	28	displaying	display	VERB
ftr-334	1009	29	in	in	ADP
ftr-334	1009	30	a	a	DET
ftr-334	1009	31	formal	formal	ADJ
ftr-334	1009	32	way	way	NOUN
ftr-334	1009	33	the	the	DET
ftr-334	1009	34	essence	essence	NOUN
ftr-334	1009	35	of	of	ADP
ftr-334	1009	36	something	something	PRON
ftr-334	1009	37	which	which	PRON
ftr-334	1009	38	in	in	ADP
ftr-334	1009	39	real	real	ADJ
ftr-334	1009	40	life	life	NOUN
ftr-334	1009	41	takes	take	VERB
ftr-334	1009	42	place	place	NOUN
ftr-334	1009	43	in	in	ADP
ftr-334	1009	44	other	other	ADJ
ftr-334	1009	45	venues	venue	NOUN
ftr-334	1009	46	.	.	PUNCT
ftr-334	1009	47	"	"	PUNCT
ftr-334	1010	1	i	i	PRON
ftr-334	1010	2	d.	d.	PROPN
ftr-334	1010	3	at	at	ADP
ftr-334	1010	4	1492	1492	NUM
ftr-334	1010	5	.	.	PUNCT
ftr-334	1011	1	if	if	SCONJ
ftr-334	1011	2	agencies	agency	NOUN
ftr-334	1011	3	truly	truly	ADV
ftr-334	1011	4	wanted	want	VERB
ftr-334	1011	5	to	to	PART
ftr-334	1011	6	get	get	VERB
ftr-334	1011	7	policy	policy	NOUN
ftr-334	1011	8	input	input	NOUN
ftr-334	1011	9	,	,	PUNCT
ftr-334	1011	10	they	they	PRON
ftr-334	1011	11	would	would	AUX
ftr-334	1011	12	do	do	VERB
ftr-334	1011	13	so	so	ADV
ftr-334	1011	14	with	with	ADP
ftr-334	1011	15	"	"	PUNCT
ftr-334	1011	16	informal	informal	ADJ
ftr-334	1011	17	meetings	meeting	NOUN
ftr-334	1011	18	with	with	ADP
ftr-334	1011	19	trade	trade	NOUN
ftr-334	1011	20	associations	association	NOUN
ftr-334	1011	21	and	and	CCONJ
ftr-334	1011	22	other	other	ADJ
ftr-334	1011	23	constituency	constituency	NOUN
ftr-334	1011	24	groups	group	NOUN
ftr-334	1011	25	,	,	PUNCT
ftr-334	1011	26	to	to	ADP
ftr-334	1011	27	roundtables	roundtable	NOUN
ftr-334	1011	28	,	,	PUNCT
ftr-334	1011	29	to	to	ADP
ftr-334	1011	30	floating	float	VERB
ftr-334	1011	31	trial	trial	NOUN
ftr-334	1011	32	balloons	balloon	NOUN
ftr-334	1011	33	in	in	ADP
ftr-334	1011	34	speeches	speech	NOUN
ftr-334	1011	35	or	or	CCONJ
ftr-334	1011	36	leaks	leak	NOUN
ftr-334	1011	37	to	to	ADP
ftr-334	1011	38	the	the	DET
ftr-334	1011	39	trade	trade	NOUN
ftr-334	1011	40	press	press	NOUN
ftr-334	1011	41	,	,	PUNCT
ftr-334	1011	42	to	to	ADP
ftr-334	1011	43	the	the	DET
ftr-334	1011	44	more	more	ADV
ftr-334	1011	45	formal	formal	ADJ
ftr-334	1011	46	techniques	technique	NOUN
ftr-334	1011	47	of	of	ADP
ftr-334	1011	48	advisory	advisory	ADJ
ftr-334	1011	49	committees	committee	NOUN
ftr-334	1011	50	and	and	CCONJ
ftr-334	1011	51	negotiated	negotiate	VERB
ftr-334	1011	52	rulemaking	rulemaking	NOUN
ftr-334	1011	53	.	.	PUNCT
ftr-334	1011	54	"	"	PUNCT
ftr-334	1012	1	i	i	PRON
ftr-334	1012	2	d.	d.	VERB
ftr-334	1012	3	at	at	ADP
ftr-334	1012	4	1492	1492	NUM
ftr-334	1012	5	-	-	SYM
ftr-334	1012	6	93	93	NUM
ftr-334	1012	7	.	.	PUNCT
ftr-334	1012	8	169	169	NUM
ftr-334	1012	9	.	.	PUNCT
ftr-334	1013	1	see	see	VERB
ftr-334	1013	2	johnson	johnson	PROPN
ftr-334	1013	3	,	,	PUNCT
ftr-334	1013	4	good	good	ADJ
ftr-334	1013	5	guidance	guidance	NOUN
ftr-334	1013	6	,	,	PUNCT
ftr-334	1013	7	supra	supra	PROPN
ftr-334	1013	8	note	note	PROPN
ftr-334	1013	9	45	45	NUM
ftr-334	1013	10	,	,	PUNCT
ftr-334	1013	11	at	at	ADP
ftr-334	1013	12	735	735	NUM
ftr-334	1013	13	(	(	PUNCT
ftr-334	1013	14	explaining	explain	VERB
ftr-334	1013	15	barriers	barrier	NOUN
ftr-334	1013	16	that	that	PRON
ftr-334	1013	17	inhibit	inhibit	VERB
ftr-334	1013	18	effective	effective	ADJ
ftr-334	1013	19	public	public	ADJ
ftr-334	1013	20	participation	participation	NOUN
ftr-334	1013	21	)	)	PUNCT
ftr-334	1013	22	.	.	PUNCT
ftr-334	1014	1	even	even	ADV
ftr-334	1014	2	when	when	SCONJ
ftr-334	1014	3	the	the	DET
ftr-334	1014	4	irs	irs	PROPN
ftr-334	1014	5	does	do	AUX
ftr-334	1014	6	solicit	solicit	VERB
ftr-334	1014	7	comments	comment	NOUN
ftr-334	1014	8	for	for	ADP
ftr-334	1014	9	its	its	PRON
ftr-334	1014	10	proposed	propose	VERB
ftr-334	1014	11	rulemaking	rulemaking	NOUN
ftr-334	1014	12	,	,	PUNCT
ftr-334	1014	13	these	these	DET
ftr-334	1014	14	barriers	barrier	NOUN
ftr-334	1014	15	often	often	ADV
ftr-334	1014	16	prevent	prevent	VERB
ftr-334	1014	17	taxpayers	taxpayer	NOUN
ftr-334	1014	18	most	most	ADV
ftr-334	1014	19	significantly	significantly	ADV
ftr-334	1014	20	effected	effect	VERB
ftr-334	1014	21	from	from	ADP
ftr-334	1014	22	commenting	comment	VERB
ftr-334	1014	23	.	.	PUNCT
ftr-334	1015	1	for	for	ADP
ftr-334	1015	2	example	example	NOUN
ftr-334	1015	3	,	,	PUNCT
ftr-334	1015	4	notice	notice	VERB
ftr-334	1015	5	98	98	NUM
ftr-334	1015	6	-	-	SYM
ftr-334	1015	7	61	61	NUM
ftr-334	1015	8	,	,	PUNCT
ftr-334	1015	9	1998	1998	NUM
ftr-334	1015	10	-	-	SYM
ftr-334	1015	11	2	2	NUM
ftr-334	1015	12	c.b	c.b	PROPN
ftr-334	1015	13	.	.	PROPN
ftr-334	1015	14	758	758	NUM
ftr-334	1015	15	,	,	PUNCT
ftr-334	1015	16	which	which	PRON
ftr-334	1015	17	set	set	VERB
ftr-334	1015	18	out	out	ADP
ftr-334	1015	19	the	the	DET
ftr-334	1015	20	two	two	NUM
ftr-334	1015	21	year	year	NOUN
ftr-334	1015	22	limitation	limitation	NOUN
ftr-334	1015	23	for	for	ADP
ftr-334	1015	24	section	section	NOUN
ftr-334	1015	25	6015(f	6015(f	NUM
ftr-334	1015	26	)	)	PUNCT
ftr-334	1015	27	received	receive	VERB
ftr-334	1015	28	no	no	DET
ftr-334	1015	29	comments	comment	NOUN
ftr-334	1015	30	regarding	regard	VERB
ftr-334	1015	31	the	the	DET
ftr-334	1015	32	change	change	NOUN
ftr-334	1015	33	.	.	PUNCT
ftr-334	1016	1	see	see	VERB
ftr-334	1016	2	supra	supra	PROPN
ftr-334	1016	3	notes	note	VERB
ftr-334	1016	4	5	5	NUM
ftr-334	1016	5	-	-	SYM
ftr-334	1016	6	11	11	NUM
ftr-334	1016	7	and	and	CCONJ
ftr-334	1016	8	accompanying	accompany	VERB
ftr-334	1016	9	text	text	NOUN
ftr-334	1016	10	for	for	ADP
ftr-334	1016	11	a	a	DET
ftr-334	1016	12	more	more	ADV
ftr-334	1016	13	detailed	detailed	ADJ
ftr-334	1016	14	discussion	discussion	NOUN
ftr-334	1016	15	of	of	ADP
ftr-334	1016	16	the	the	DET
ftr-334	1016	17	lack	lack	NOUN
ftr-334	1016	18	of	of	ADP
ftr-334	1016	19	public	public	ADJ
ftr-334	1016	20	participation	participation	NOUN
ftr-334	1016	21	regarding	regard	VERB
ftr-334	1016	22	the	the	DET
ftr-334	1016	23	two	two	NUM
ftr-334	1016	24	year	year	NOUN
ftr-334	1016	25	limitation	limitation	NOUN
ftr-334	1016	26	.	.	PUNCT
ftr-334	1017	1	the	the	DET
ftr-334	1017	2	litigation	litigation	NOUN
ftr-334	1017	3	that	that	PRON
ftr-334	1017	4	amounted	amount	VERB
ftr-334	1017	5	after	after	ADP
ftr-334	1017	6	its	its	PRON
ftr-334	1017	7	finalization	finalization	NOUN
ftr-334	1017	8	,	,	PUNCT
ftr-334	1017	9	however	however	ADV
ftr-334	1017	10	,	,	PUNCT
ftr-334	1017	11	is	be	AUX
ftr-334	1017	12	a	a	DET
ftr-334	1017	13	testament	testament	NOUN
ftr-334	1017	14	to	to	ADP
ftr-334	1017	15	its	its	PRON
ftr-334	1017	16	importance	importance	NOUN
ftr-334	1017	17	.	.	PUNCT
ftr-334	1018	1	see	see	VERB
ftr-334	1018	2	lantz	lantz	PROPN
ftr-334	1018	3	v.	v.	PROPN
ftr-334	1018	4	commissioner	commissioner	PROPN
ftr-334	1018	5	,	,	PUNCT
ftr-334	1018	6	132	132	NUM
ftr-334	1018	7	t.c	t.c	PROPN
ftr-334	1018	8	.	.	PROPN
ftr-334	1018	9	131	131	NUM
ftr-334	1018	10	(	(	PUNCT
ftr-334	1018	11	2009	2009	NUM
ftr-334	1018	12	)	)	PUNCT
ftr-334	1018	13	(	(	PUNCT
ftr-334	1018	14	holding	hold	VERB
ftr-334	1018	15	the	the	DET
ftr-334	1018	16	time	time	NOUN
ftr-334	1018	17	period	period	NOUN
ftr-334	1018	18	invalid	invalid	ADJ
ftr-334	1018	19	)	)	PUNCT
ftr-334	1018	20	,	,	PUNCT
ftr-334	1018	21	rev'd	rev'd	VERB
ftr-334	1018	22	,	,	PUNCT
ftr-334	1018	23	lantz	lantz	PROPN
ftr-334	1018	24	v.	v.	PROPN
ftr-334	1018	25	commissioner	commissioner	PROPN
ftr-334	1018	26	,	,	PUNCT
ftr-334	1018	27	607	607	NUM
ftr-334	1018	28	f.3d	f.3d	NUM
ftr-334	1018	29	479	479	NUM
ftr-334	1018	30	(	(	PUNCT
ftr-334	1018	31	7th	7th	ADJ
ftr-334	1018	32	cir	cir	NOUN
ftr-334	1018	33	.	.	PUNCT
ftr-334	1018	34	2010	2010	NUM
ftr-334	1018	35	)	)	PUNCT
ftr-334	1018	36	(	(	PUNCT
ftr-334	1018	37	holding	hold	VERB
ftr-334	1018	38	the	the	DET
ftr-334	1018	39	time	time	NOUN
ftr-334	1018	40	period	period	NOUN
ftr-334	1018	41	valid	valid	ADJ
ftr-334	1018	42	)	)	PUNCT
ftr-334	1018	43	;	;	PUNCT
ftr-334	1018	44	mannella	mannella	PROPN
ftr-334	1018	45	v.	v.	PROPN
ftr-334	1018	46	commissioner	commissioner	NOUN
ftr-334	1018	47	,	,	PUNCT
ftr-334	1018	48	631	631	NUM
ftr-334	1018	49	f.3d	f.3d	NUM
ftr-334	1018	50	115	115	NUM
ftr-334	1018	51	(	(	PUNCT
ftr-334	1018	52	3d	3d	PROPN
ftr-334	1018	53	cir	cir	NOUN
ftr-334	1018	54	.	.	PUNCT
ftr-334	1018	55	2011	2011	NUM
ftr-334	1018	56	)	)	PUNCT
ftr-334	1018	57	(	(	PUNCT
ftr-334	1018	58	holding	hold	VERB
ftr-334	1018	59	the	the	DET
ftr-334	1018	60	time	time	NOUN
ftr-334	1018	61	period	period	NOUN
ftr-334	1018	62	valid	valid	ADJ
ftr-334	1018	63	)	)	PUNCT
ftr-334	1018	64	.	.	PUNCT
ftr-334	1019	1	170	170	NUM
ftr-334	1019	2	.	.	PUNCT
ftr-334	1020	1	see	see	PROPN
ftr-334	1020	2	mendelson	mendelson	PROPN
ftr-334	1020	3	,	,	PUNCT
ftr-334	1020	4	rulemaking	rulemaking	NOUN
ftr-334	1020	5	,	,	PUNCT
ftr-334	1020	6	supra	supra	PROPN
ftr-334	1020	7	note	note	PROPN
ftr-334	1020	8	63	63	NUM
ftr-334	1020	9	,	,	PUNCT
ftr-334	1020	10	at	at	ADP
ftr-334	1020	11	102	102	NUM
ftr-334	1020	12	(	(	PUNCT
ftr-334	1020	13	explaining	explain	VERB
ftr-334	1020	14	how	how	SCONJ
ftr-334	1020	15	the	the	DET
ftr-334	1020	16	growth	growth	NOUN
ftr-334	1020	17	of	of	ADP
ftr-334	1020	18	technology	technology	NOUN
ftr-334	1020	19	and	and	CCONJ
ftr-334	1020	20	e	e	NOUN
ftr-334	1020	21	-	-	NOUN
ftr-334	1020	22	rulemaking	rulemaking	NOUN
ftr-334	1020	23	has	have	AUX
ftr-334	1020	24	facilitated	facilitate	VERB
ftr-334	1020	25	the	the	DET
ftr-334	1020	26	receipt	receipt	NOUN
ftr-334	1020	27	of	of	ADP
ftr-334	1020	28	comments	comment	NOUN
ftr-334	1021	1	560	560	NUM
ftr-334	1021	2	[	[	NOUN
ftr-334	1021	3	vol	vol	NOUN
ftr-334	1021	4	.	.	PUNCT
ftr-334	1022	1	12:7	12:7	NUM
ftr-334	1022	2	paradigm	paradigm	NOUN
ftr-334	1022	3	for	for	ADP
ftr-334	1022	4	irs	irs	PROPN
ftr-334	1022	5	guidance	guidance	NOUN
ftr-334	1022	6	accessibility	accessibility	NOUN
ftr-334	1022	7	across	across	ADP
ftr-334	1022	8	the	the	DET
ftr-334	1022	9	board	board	NOUN
ftr-334	1022	10	,	,	PUNCT
ftr-334	1022	11	provide	provide	VERB
ftr-334	1022	12	additional	additional	ADJ
ftr-334	1022	13	opportunities	opportunity	NOUN
ftr-334	1022	14	for	for	SCONJ
ftr-334	1022	15	irs	irs	PROPN
ftr-334	1022	16	to	to	PART
ftr-334	1022	17	reach	reach	VERB
ftr-334	1022	18	out	out	ADP
ftr-334	1022	19	,	,	PUNCT
ftr-334	1022	20	and	and	CCONJ
ftr-334	1022	21	taxpayers	taxpayer	NOUN
ftr-334	1022	22	to	to	PART
ftr-334	1022	23	give	give	VERB
ftr-334	1022	24	input	input	NOUN
ftr-334	1022	25	to	to	ADP
ftr-334	1022	26	the	the	DET
ftr-334	1022	27	agency	agency	NOUN
ftr-334	1022	28	,	,	PUNCT
ftr-334	1022	29	and	and	CCONJ
ftr-334	1022	30	irs	irs	PROPN
ftr-334	1022	31	to	to	PART
ftr-334	1022	32	explain	explain	VERB
ftr-334	1022	33	its	its	PRON
ftr-334	1022	34	actions.17	actions.17	NOUN
ftr-334	1022	35	'	'	PUNCT
ftr-334	1022	36	the	the	DET
ftr-334	1022	37	irs	irs	PROPN
ftr-334	1022	38	will	will	AUX
ftr-334	1022	39	need	need	VERB
ftr-334	1022	40	to	to	PART
ftr-334	1022	41	spend	spend	VERB
ftr-334	1022	42	resources	resource	NOUN
ftr-334	1022	43	to	to	PART
ftr-334	1022	44	publicize	publicize	VERB
ftr-334	1022	45	its	its	PRON
ftr-334	1022	46	actions	action	NOUN
ftr-334	1022	47	and	and	CCONJ
ftr-334	1022	48	from	from	ADP
ftr-334	1022	49	lay	lay	ADJ
ftr-334	1022	50	people	people	NOUN
ftr-334	1022	51	relating	relate	VERB
ftr-334	1022	52	mostly	mostly	ADV
ftr-334	1022	53	to	to	ADP
ftr-334	1022	54	values	value	NOUN
ftr-334	1022	55	rather	rather	ADV
ftr-334	1022	56	than	than	ADP
ftr-334	1022	57	technical	technical	ADJ
ftr-334	1022	58	expertise	expertise	NOUN
ftr-334	1022	59	)	)	PUNCT
ftr-334	1022	60	.	.	PUNCT
ftr-334	1023	1	mendelson	mendelson	PROPN
ftr-334	1023	2	explains	explain	VERB
ftr-334	1023	3	the	the	DET
ftr-334	1023	4	benefits	benefit	NOUN
ftr-334	1023	5	of	of	ADP
ftr-334	1023	6	e	e	NOUN
ftr-334	1023	7	-	-	NOUN
ftr-334	1023	8	rulemaking	rulemake	VERB
ftr-334	1023	9	and	and	CCONJ
ftr-334	1023	10	how	how	SCONJ
ftr-334	1023	11	it	it	PRON
ftr-334	1023	12	enhances	enhance	VERB
ftr-334	1023	13	participation	participation	NOUN
ftr-334	1023	14	.	.	PUNCT
ftr-334	1024	1	see	see	VERB
ftr-334	1024	2	also	also	ADV
ftr-334	1024	3	comm	comm	NOUN
ftr-334	1024	4	.	.	PUNCT
ftr-334	1025	1	on	on	ADP
ftr-334	1025	2	the	the	DET
ftr-334	1025	3	status	status	NOUN
ftr-334	1025	4	and	and	CCONJ
ftr-334	1025	5	future	future	NOUN
ftr-334	1025	6	of	of	ADP
ftr-334	1025	7	fed	fed	PROPN
ftr-334	1025	8	.	.	PUNCT
ftr-334	1026	1	e	e	X
ftr-334	1026	2	-	-	NOUN
ftr-334	1026	3	rulemaking	rulemaking	ADJ
ftr-334	1026	4	,	,	PUNCT
ftr-334	1026	5	achieving	achieve	VERB
ftr-334	1026	6	the	the	DET
ftr-334	1026	7	potential	potential	NOUN
ftr-334	1026	8	:	:	PUNCT
ftr-334	1026	9	the	the	DET
ftr-334	1026	10	future	future	NOUN
ftr-334	1026	11	of	of	ADP
ftr-334	1026	12	federal	federal	ADJ
ftr-334	1026	13	e	e	NOUN
ftr-334	1026	14	-	-	NOUN
ftr-334	1026	15	rulemaking	rulemaking	ADJ
ftr-334	1026	16	,	,	PUNCT
ftr-334	1026	17	7	7	NUM
ftr-334	1026	18	(	(	PUNCT
ftr-334	1026	19	2008	2008	NUM
ftr-334	1026	20	)	)	PUNCT
ftr-334	1026	21	,	,	PUNCT
ftr-334	1026	22	http://ceri.law	http://ceri.law	PROPN
ftr-334	1026	23	.	.	PUNCT
ftr-334	1027	1	comell.edu/documents/report-web-version.pdf	comell.edu/documents/report-web-version.pdf	NOUN
ftr-334	1027	2	(	(	PUNCT
ftr-334	1027	3	stating	state	VERB
ftr-334	1027	4	that	that	SCONJ
ftr-334	1027	5	e	e	NOUN
ftr-334	1027	6	-	-	NOUN
ftr-334	1027	7	rulemaking	rulemaking	ADJ
ftr-334	1027	8	can	can	AUX
ftr-334	1027	9	"	"	PUNCT
ftr-334	1027	10	enhance	enhance	VERB
ftr-334	1027	11	public	public	ADJ
ftr-334	1027	12	participation	participation	NOUN
ftr-334	1027	13	...	...	PUNCT
ftr-334	1027	14	so	so	SCONJ
ftr-334	1027	15	as	as	SCONJ
ftr-334	1027	16	to	to	PART
ftr-334	1027	17	foster	foster	VERB
ftr-334	1027	18	better	well	ADJ
ftr-334	1027	19	regulatory	regulatory	ADJ
ftr-334	1027	20	decisions	decision	NOUN
ftr-334	1027	21	...	...	PUNCT
ftr-334	1028	1	[	[	X
ftr-334	1028	2	add	add	VERB
ftr-334	1028	3	]	]	X
ftr-334	1028	4	greater	great	ADJ
ftr-334	1028	5	support	support	NOUN
ftr-334	1028	6	for	for	ADP
ftr-334	1028	7	those	those	DET
ftr-334	1028	8	decisions	decision	NOUN
ftr-334	1028	9	by	by	ADP
ftr-334	1028	10	more	more	ADV
ftr-334	1028	11	involved	involved	ADJ
ftr-334	1028	12	regulatory	regulatory	ADJ
ftr-334	1028	13	and	and	CCONJ
ftr-334	1028	14	beneficiary	beneficiary	NOUN
ftr-334	1028	15	communities	community	NOUN
ftr-334	1028	16	"	"	PUNCT
ftr-334	1028	17	)	)	PUNCT
ftr-334	1028	18	.	.	PUNCT
ftr-334	1029	1	recent	recent	ADJ
ftr-334	1029	2	innovative	innovative	ADJ
ftr-334	1029	3	use	use	NOUN
ftr-334	1029	4	of	of	ADP
ftr-334	1029	5	social	social	ADJ
ftr-334	1029	6	media	medium	NOUN
ftr-334	1029	7	by	by	ADP
ftr-334	1029	8	the	the	DET
ftr-334	1029	9	obama	obama	PROPN
ftr-334	1029	10	administration	administration	NOUN
ftr-334	1029	11	suggests	suggest	VERB
ftr-334	1029	12	how	how	SCONJ
ftr-334	1029	13	transformative	transformative	ADJ
ftr-334	1029	14	social	social	ADJ
ftr-334	1029	15	media	medium	NOUN
ftr-334	1029	16	can	can	AUX
ftr-334	1029	17	be	be	AUX
ftr-334	1029	18	as	as	ADP
ftr-334	1029	19	a	a	DET
ftr-334	1029	20	means	means	NOUN
ftr-334	1029	21	of	of	ADP
ftr-334	1029	22	communicating	communicate	VERB
ftr-334	1029	23	to	to	ADP
ftr-334	1029	24	and	and	CCONJ
ftr-334	1029	25	receiving	receive	VERB
ftr-334	1029	26	information	information	NOUN
ftr-334	1029	27	from	from	ADP
ftr-334	1029	28	the	the	DET
ftr-334	1029	29	public	public	NOUN
ftr-334	1029	30	.	.	PUNCT
ftr-334	1030	1	see	see	VERB
ftr-334	1030	2	michael	michael	PROPN
ftr-334	1030	3	s.	s.	PROPN
ftr-334	1030	4	shear	shear	PROPN
ftr-334	1030	5	,	,	PUNCT
ftr-334	1030	6	obama	obama	PROPN
ftr-334	1030	7	takes	take	VERB
ftr-334	1030	8	questions	question	NOUN
ftr-334	1030	9	from	from	ADP
ftr-334	1030	10	his	his	PRON
ftr-334	1030	11	tweeps	tweep	NOUN
ftr-334	1030	12	,	,	PUNCT
ftr-334	1030	13	n.y	n.y	PROPN
ftr-334	1030	14	.	.	PROPN
ftr-334	1030	15	times	times	PROPN
ftr-334	1030	16	,	,	PUNCT
ftr-334	1030	17	july	july	PROPN
ftr-334	1030	18	6	6	NUM
ftr-334	1030	19	,	,	PUNCT
ftr-334	1030	20	2011	2011	NUM
ftr-334	1030	21	(	(	PUNCT
ftr-334	1030	22	recapping	recap	VERB
ftr-334	1030	23	president	president	PROPN
ftr-334	1030	24	obama	obama	PROPN
ftr-334	1030	25	's	's	PART
ftr-334	1030	26	town	town	NOUN
ftr-334	1030	27	hall	hall	PROPN
ftr-334	1030	28	twitter	twitter	NOUN
ftr-334	1030	29	session	session	NOUN
ftr-334	1030	30	where	where	SCONJ
ftr-334	1030	31	he	he	PRON
ftr-334	1030	32	accepted	accept	VERB
ftr-334	1030	33	tweets	tweet	NOUN
ftr-334	1030	34	from	from	ADP
ftr-334	1030	35	the	the	DET
ftr-334	1030	36	public	public	NOUN
ftr-334	1030	37	)	)	PUNCT
ftr-334	1030	38	;	;	PUNCT
ftr-334	1030	39	katelyn	katelyn	PROPN
ftr-334	1030	40	sabochick	sabochick	PROPN
ftr-334	1030	41	,	,	PUNCT
ftr-334	1030	42	president	president	PROPN
ftr-334	1030	43	obama	obama	PROPN
ftr-334	1030	44	@	@	ADP
ftr-334	1030	45	twitter	twitter	PROPN
ftr-334	1030	46	town	town	NOUN
ftr-334	1030	47	hall	hall	PROPN
ftr-334	1030	48	:	:	PUNCT
ftr-334	1030	49	economy	economy	NOUN
ftr-334	1030	50	,	,	PUNCT
ftr-334	1030	51	jobs	job	NOUN
ftr-334	1030	52	,	,	PUNCT
ftr-334	1030	53	deficit	deficit	NOUN
ftr-334	1030	54	,	,	PUNCT
ftr-334	1030	55	and	and	CCONJ
ftr-334	1030	56	space	space	NOUN
ftr-334	1030	57	exploration	exploration	NOUN
ftr-334	1030	58	,	,	PUNCT
ftr-334	1030	59	the	the	DET
ftr-334	1030	60	white	white	PROPN
ftr-334	1030	61	house	house	PROPN
ftr-334	1030	62	blog	blog	PROPN
ftr-334	1030	63	(	(	PUNCT
ftr-334	1030	64	jul	jul	PROPN
ftr-334	1030	65	.	.	PROPN
ftr-334	1030	66	07	07	NUM
ftr-334	1030	67	,	,	PUNCT
ftr-334	1030	68	2011	2011	NUM
ftr-334	1030	69	at	at	ADP
ftr-334	1030	70	9:38	9:38	NUM
ftr-334	1030	71	am	am	NOUN
ftr-334	1030	72	)	)	PUNCT
ftr-334	1030	73	(	(	PUNCT
ftr-334	1030	74	listing	list	VERB
ftr-334	1030	75	the	the	DET
ftr-334	1030	76	tweets	tweet	NOUN
ftr-334	1030	77	answered	answer	VERB
ftr-334	1030	78	by	by	ADP
ftr-334	1030	79	the	the	DET
ftr-334	1030	80	president	president	NOUN
ftr-334	1030	81	)	)	PUNCT
ftr-334	1030	82	http//www.whitehouse.gov	http//www.whitehouse.gov	PROPN
ftr-334	1030	83	/	/	SYM
ftr-334	1030	84	blog/2011/077page=6	blog/2011/077page=6	PROPN
ftr-334	1030	85	.	.	PUNCT
ftr-334	1031	1	171	171	NUM
ftr-334	1031	2	.	.	PUNCT
ftr-334	1032	1	see	see	VERB
ftr-334	1032	2	mendelson	mendelson	PROPN
ftr-334	1032	3	,	,	PUNCT
ftr-334	1032	4	rulemaking	rulemaking	NOUN
ftr-334	1032	5	,	,	PUNCT
ftr-334	1032	6	supra	supra	PROPN
ftr-334	1032	7	note	note	PROPN
ftr-334	1032	8	63	63	NUM
ftr-334	1032	9	,	,	PUNCT
ftr-334	1032	10	at	at	ADP
ftr-334	1032	11	102	102	NUM
ftr-334	1032	12	.	.	PUNCT
ftr-334	1033	1	on	on	ADP
ftr-334	1033	2	the	the	DET
ftr-334	1033	3	one	one	NUM
ftr-334	1033	4	hand	hand	NOUN
ftr-334	1033	5	,	,	PUNCT
ftr-334	1033	6	increased	increase	VERB
ftr-334	1033	7	public	public	ADJ
ftr-334	1033	8	participation	participation	NOUN
ftr-334	1033	9	through	through	ADP
ftr-334	1033	10	the	the	DET
ftr-334	1033	11	internet	internet	NOUN
ftr-334	1033	12	,	,	PUNCT
ftr-334	1033	13	particularly	particularly	ADV
ftr-334	1033	14	regulations.gov	regulations.gov	NUM
ftr-334	1033	15	,	,	PUNCT
ftr-334	1033	16	can	can	AUX
ftr-334	1033	17	certainly	certainly	ADV
ftr-334	1033	18	broaden	broaden	VERB
ftr-334	1033	19	public	public	ADJ
ftr-334	1033	20	participation	participation	NOUN
ftr-334	1033	21	and	and	CCONJ
ftr-334	1033	22	increase	increase	VERB
ftr-334	1033	23	democracy	democracy	NOUN
ftr-334	1033	24	,	,	PUNCT
ftr-334	1033	25	even	even	ADV
ftr-334	1033	26	going	go	VERB
ftr-334	1033	27	so	so	ADV
ftr-334	1033	28	far	far	ADV
ftr-334	1033	29	as	as	SCONJ
ftr-334	1033	30	to	to	PART
ftr-334	1033	31	give	give	VERB
ftr-334	1033	32	rise	rise	NOUN
ftr-334	1033	33	to	to	ADP
ftr-334	1033	34	"	"	PUNCT
ftr-334	1033	35	political	political	ADJ
ftr-334	1033	36	campaigns	campaign	NOUN
ftr-334	1033	37	"	"	PUNCT
ftr-334	1033	38	about	about	ADP
ftr-334	1033	39	particularly	particularly	ADV
ftr-334	1033	40	controversial	controversial	ADJ
ftr-334	1033	41	rulemaking	rulemaking	NOUN
ftr-334	1033	42	activities	activity	NOUN
ftr-334	1033	43	.	.	PUNCT
ftr-334	1034	1	see	see	VERB
ftr-334	1034	2	peter	peter	PROPN
ftr-334	1034	3	l.	l.	PROPN
ftr-334	1034	4	strauss	strauss	PROPN
ftr-334	1034	5	,	,	PUNCT
ftr-334	1034	6	implications	implication	NOUN
ftr-334	1034	7	of	of	ADP
ftr-334	1034	8	the	the	DET
ftr-334	1034	9	internet	internet	NOUN
ftr-334	1034	10	for	for	ADP
ftr-334	1034	11	quasi	quasi	ADJ
ftr-334	1034	12	-	-	ADJ
ftr-334	1034	13	legislative	legislative	ADJ
ftr-334	1034	14	instruments	instrument	NOUN
ftr-334	1034	15	ofregulation	ofregulation	NOUN
ftr-334	1034	16	,	,	PUNCT
ftr-334	1034	17	28	28	NUM
ftr-334	1034	18	windsor	windsor	PROPN
ftr-334	1034	19	y.b	y.b	PROPN
ftr-334	1034	20	.	.	PROPN
ftr-334	1034	21	access	access	NOUN
ftr-334	1034	22	.	.	PUNCT
ftr-334	1035	1	just	just	ADV
ftr-334	1035	2	.	.	PUNCT
ftr-334	1036	1	377	377	NUM
ftr-334	1036	2	,	,	PUNCT
ftr-334	1036	3	390	390	NUM
ftr-334	1036	4	(	(	PUNCT
ftr-334	1036	5	2010	2010	NUM
ftr-334	1036	6	)	)	PUNCT
ftr-334	1037	1	(	(	PUNCT
ftr-334	1037	2	noting	note	VERB
ftr-334	1037	3	that	that	SCONJ
ftr-334	1037	4	use	use	NOUN
ftr-334	1037	5	of	of	ADP
ftr-334	1037	6	consolidated	consolidated	ADJ
ftr-334	1037	7	,	,	PUNCT
ftr-334	1037	8	computer	computer	NOUN
ftr-334	1037	9	-	-	PUNCT
ftr-334	1037	10	based	base	VERB
ftr-334	1037	11	records	record	NOUN
ftr-334	1037	12	through	through	ADP
ftr-334	1037	13	unified	unified	ADJ
ftr-334	1037	14	system	system	NOUN
ftr-334	1037	15	of	of	ADP
ftr-334	1037	16	regulations.gov	regulations.gov	PRON
ftr-334	1037	17	can	can	AUX
ftr-334	1037	18	increase	increase	VERB
ftr-334	1037	19	agency	agency	NOUN
ftr-334	1037	20	efficiency	efficiency	NOUN
ftr-334	1037	21	in	in	ADP
ftr-334	1037	22	rulemaking	rulemake	VERB
ftr-334	1037	23	activities	activity	NOUN
ftr-334	1037	24	and	and	CCONJ
ftr-334	1037	25	allow	allow	VERB
ftr-334	1037	26	easier	easy	ADJ
ftr-334	1037	27	access	access	NOUN
ftr-334	1037	28	to	to	ADP
ftr-334	1037	29	entire	entire	ADJ
ftr-334	1037	30	record	record	NOUN
ftr-334	1037	31	by	by	ADP
ftr-334	1037	32	interested	interested	ADJ
ftr-334	1037	33	parties	party	NOUN
ftr-334	1037	34	)	)	PUNCT
ftr-334	1037	35	;	;	PUNCT
ftr-334	1037	36	see	see	VERB
ftr-334	1037	37	also	also	ADV
ftr-334	1037	38	stuart	stuart	PROPN
ftr-334	1037	39	j.	j.	PROPN
ftr-334	1037	40	shulman	shulman	PROPN
ftr-334	1037	41	,	,	PUNCT
ftr-334	1037	42	the	the	DET
ftr-334	1037	43	case	case	NOUN
ftr-334	1037	44	against	against	ADP
ftr-334	1037	45	mass	mass	NOUN
ftr-334	1037	46	e	e	NOUN
ftr-334	1037	47	-	-	NOUN
ftr-334	1037	48	mails	mail	NOUN
ftr-334	1037	49	:	:	PUNCT
ftr-334	1037	50	perverse	perverse	ADJ
ftr-334	1037	51	incentives	incentive	NOUN
ftr-334	1037	52	and	and	CCONJ
ftr-334	1037	53	low	low	ADJ
ftr-334	1037	54	quality	quality	NOUN
ftr-334	1037	55	public	public	ADJ
ftr-334	1037	56	participation	participation	NOUN
ftr-334	1037	57	in	in	ADP
ftr-334	1037	58	u.s	u.s	PROPN
ftr-334	1037	59	.	.	PROPN
ftr-334	1037	60	federal	federal	PROPN
ftr-334	1037	61	rulemaking	rulemaking	NOUN
ftr-334	1037	62	,	,	PUNCT
ftr-334	1037	63	1(1	1(1	NUM
ftr-334	1037	64	)	)	PUNCT
ftr-334	1037	65	policy	policy	NOUN
ftr-334	1037	66	&	&	CCONJ
ftr-334	1037	67	internet	internet	NOUN
ftr-334	1037	68	,	,	PUNCT
ftr-334	1037	69	article	article	NOUN
ftr-334	1037	70	2	2	NUM
ftr-334	1037	71	(	(	PUNCT
ftr-334	1037	72	2009	2009	NUM
ftr-334	1037	73	)	)	PUNCT
ftr-334	1037	74	,	,	PUNCT
ftr-334	1037	75	http://www.pso-commons.org/policy-and-internet/voll/issl/art2	http://www.pso-commons.org/policy-and-internet/voll/issl/art2	PROPN
ftr-334	1037	76	(	(	PUNCT
ftr-334	1037	77	discussing	discuss	VERB
ftr-334	1037	78	computerized	computerized	ADJ
ftr-334	1037	79	system	system	NOUN
ftr-334	1037	80	for	for	ADP
ftr-334	1037	81	handling	handling	NOUN
ftr-334	1037	82	of	of	ADP
ftr-334	1037	83	mass	mass	ADJ
ftr-334	1037	84	email	email	NOUN
ftr-334	1037	85	comments	comment	NOUN
ftr-334	1037	86	)	)	PUNCT
ftr-334	1037	87	.	.	PUNCT
ftr-334	1038	1	on	on	ADP
ftr-334	1038	2	the	the	DET
ftr-334	1038	3	other	other	ADJ
ftr-334	1038	4	hand	hand	NOUN
ftr-334	1038	5	,	,	PUNCT
ftr-334	1038	6	scholars	scholar	NOUN
ftr-334	1038	7	have	have	AUX
ftr-334	1038	8	expressed	express	VERB
ftr-334	1038	9	reservations	reservation	NOUN
ftr-334	1038	10	about	about	ADP
ftr-334	1038	11	the	the	DET
ftr-334	1038	12	increasing	increase	VERB
ftr-334	1038	13	use	use	NOUN
ftr-334	1038	14	of	of	ADP
ftr-334	1038	15	the	the	DET
ftr-334	1038	16	internet	internet	NOUN
ftr-334	1038	17	and	and	CCONJ
ftr-334	1038	18	social	social	ADJ
ftr-334	1038	19	media	medium	NOUN
ftr-334	1038	20	in	in	ADP
ftr-334	1038	21	the	the	DET
ftr-334	1038	22	promulgation	promulgation	NOUN
ftr-334	1038	23	of	of	ADP
ftr-334	1038	24	administrative	administrative	ADJ
ftr-334	1038	25	rules	rule	NOUN
ftr-334	1038	26	.	.	PUNCT
ftr-334	1039	1	particularly	particularly	ADV
ftr-334	1039	2	,	,	PUNCT
ftr-334	1039	3	scholars	scholar	NOUN
ftr-334	1039	4	have	have	AUX
ftr-334	1039	5	criticized	criticize	VERB
ftr-334	1039	6	the	the	DET
ftr-334	1039	7	unified	unified	ADJ
ftr-334	1039	8	,	,	PUNCT
ftr-334	1039	9	monolithic	monolithic	ADJ
ftr-334	1039	10	system	system	NOUN
ftr-334	1039	11	of	of	ADP
ftr-334	1039	12	regulations.gov	regulations.gov	NOUN
ftr-334	1039	13	as	as	ADV
ftr-334	1039	14	unresponsive	unresponsive	ADJ
ftr-334	1039	15	to	to	ADP
ftr-334	1039	16	the	the	DET
ftr-334	1039	17	particular	particular	ADJ
ftr-334	1039	18	needs	need	NOUN
ftr-334	1039	19	of	of	ADP
ftr-334	1039	20	a	a	DET
ftr-334	1039	21	given	give	VERB
ftr-334	1039	22	agency	agency	NOUN
ftr-334	1039	23	and	and	CCONJ
ftr-334	1039	24	overly	overly	ADV
ftr-334	1039	25	solicitous	solicitous	ADJ
ftr-334	1039	26	of	of	ADP
ftr-334	1039	27	low	low	ADJ
ftr-334	1039	28	-	-	PUNCT
ftr-334	1039	29	quality	quality	NOUN
ftr-334	1039	30	,	,	PUNCT
ftr-334	1039	31	unhelpful	unhelpful	ADJ
ftr-334	1039	32	,	,	PUNCT
ftr-334	1039	33	or	or	CCONJ
ftr-334	1039	34	politically	politically	ADV
ftr-334	1039	35	-	-	PUNCT
ftr-334	1039	36	motivated	motivated	ADJ
ftr-334	1039	37	comments	comment	NOUN
ftr-334	1039	38	from	from	ADP
ftr-334	1039	39	parties	party	NOUN
ftr-334	1039	40	that	that	PRON
ftr-334	1039	41	would	would	AUX
ftr-334	1039	42	otherwise	otherwise	ADV
ftr-334	1039	43	lack	lack	VERB
ftr-334	1039	44	the	the	DET
ftr-334	1039	45	incentive	incentive	NOUN
ftr-334	1039	46	to	to	PART
ftr-334	1039	47	participate	participate	VERB
ftr-334	1039	48	in	in	ADP
ftr-334	1039	49	any	any	DET
ftr-334	1039	50	meaningful	meaningful	ADJ
ftr-334	1039	51	way	way	NOUN
ftr-334	1039	52	in	in	ADP
ftr-334	1039	53	a	a	DET
ftr-334	1039	54	system	system	NOUN
ftr-334	1039	55	that	that	PRON
ftr-334	1039	56	would	would	AUX
ftr-334	1039	57	require	require	VERB
ftr-334	1039	58	participants	participant	NOUN
ftr-334	1039	59	to	to	PART
ftr-334	1039	60	set	set	VERB
ftr-334	1039	61	forth	forth	ADP
ftr-334	1039	62	some	some	DET
ftr-334	1039	63	minimal	minimal	ADJ
ftr-334	1039	64	amount	amount	NOUN
ftr-334	1039	65	of	of	ADP
ftr-334	1039	66	effort	effort	NOUN
ftr-334	1039	67	.	.	PUNCT
ftr-334	1040	1	see	see	VERB
ftr-334	1040	2	,	,	PUNCT
ftr-334	1040	3	e.g.	e.g.	ADV
ftr-334	1040	4	,	,	PUNCT
ftr-334	1040	5	stuart	stuart	PROPN
ftr-334	1040	6	m.	m.	PROPN
ftr-334	1040	7	benjamin	benjamin	PROPN
ftr-334	1040	8	,	,	PUNCT
ftr-334	1040	9	evaluating	evaluate	VERB
ftr-334	1040	10	e	e	NOUN
ftr-334	1040	11	-	-	NOUN
ftr-334	1040	12	rulemaking	rulemaking	ADJ
ftr-334	1040	13	:	:	PUNCT
ftr-334	1040	14	public	public	ADJ
ftr-334	1040	15	participation	participation	NOUN
ftr-334	1040	16	and	and	CCONJ
ftr-334	1040	17	political	political	ADJ
ftr-334	1040	18	institutions	institution	NOUN
ftr-334	1040	19	,	,	PUNCT
ftr-334	1040	20	55	55	NUM
ftr-334	1040	21	duke	duke	PROPN
ftr-334	1040	22	l.j	l.j	PROPN
ftr-334	1040	23	.	.	PROPN
ftr-334	1040	24	893	893	NUM
ftr-334	1040	25	,	,	PUNCT
ftr-334	1040	26	908	908	NUM
ftr-334	1040	27	,	,	PUNCT
ftr-334	1040	28	n.43	n.43	X
ftr-334	1040	29	(	(	PUNCT
ftr-334	1040	30	2006	2006	NUM
ftr-334	1040	31	)	)	PUNCT
ftr-334	1040	32	(	(	PUNCT
ftr-334	1040	33	noting	note	VERB
ftr-334	1040	34	in	in	ADP
ftr-334	1040	35	one	one	NUM
ftr-334	1040	36	particular	particular	ADJ
ftr-334	1040	37	fcc	fcc	PROPN
ftr-334	1040	38	rulemaking	rulemake	VERB
ftr-334	1040	39	activity	activity	NOUN
ftr-334	1040	40	open	open	ADJ
ftr-334	1040	41	to	to	ADP
ftr-334	1040	42	public	public	ADJ
ftr-334	1040	43	participation	participation	NOUN
ftr-334	1040	44	on	on	ADP
ftr-334	1040	45	regulations.gov	regulations.gov	NOUN
ftr-334	1040	46	that	that	SCONJ
ftr-334	1040	47	over	over	ADV
ftr-334	1040	48	one	one	NUM
ftr-334	1040	49	million	million	NUM
ftr-334	1040	50	comments	comment	NOUN
ftr-334	1040	51	were	be	AUX
ftr-334	1040	52	received	receive	VERB
ftr-334	1040	53	,	,	PUNCT
ftr-334	1040	54	but	but	CCONJ
ftr-334	1040	55	none	none	NOUN
ftr-334	1040	56	were	be	AUX
ftr-334	1040	57	"	"	PUNCT
ftr-334	1040	58	terribly	terribly	ADV
ftr-334	1040	59	helpful	helpful	ADJ
ftr-334	1040	60	or	or	CCONJ
ftr-334	1040	61	influential	influential	ADJ
ftr-334	1040	62	"	"	PUNCT
ftr-334	1040	63	)	)	PUNCT
ftr-334	1040	64	;	;	PUNCT
ftr-334	1040	65	gary	gary	PROPN
ftr-334	1040	66	coglianese	coglianese	PROPN
ftr-334	1040	67	,	,	PUNCT
ftr-334	1040	68	citizen	citizen	ADJ
ftr-334	1040	69	participation	participation	NOUN
ftr-334	1040	70	in	in	ADP
ftr-334	1040	71	rulemaking	rulemaking	NOUN
ftr-334	1040	72	:	:	PUNCT
ftr-334	1040	73	past	past	ADJ
ftr-334	1040	74	,	,	PUNCT
ftr-334	1040	75	present	present	ADJ
ftr-334	1040	76	,	,	PUNCT
ftr-334	1040	77	and	and	CCONJ
ftr-334	1040	78	future	future	ADJ
ftr-334	1040	79	,	,	PUNCT
ftr-334	1040	80	55	55	NUM
ftr-334	1040	81	duke	duke	PROPN
ftr-334	1040	82	l.j	l.j	PROPN
ftr-334	1040	83	.	.	PROPN
ftr-334	1040	84	943	943	NUM
ftr-334	1040	85	,	,	PUNCT
ftr-334	1040	86	959	959	NUM
ftr-334	1040	87	(	(	PUNCT
ftr-334	1040	88	2006	2006	NUM
ftr-334	1040	89	)	)	PUNCT
ftr-334	1040	90	(	(	PUNCT
ftr-334	1040	91	"	"	PUNCT
ftr-334	1040	92	according	accord	VERB
ftr-334	1040	93	to	to	ADP
ftr-334	1040	94	one	one	NUM
ftr-334	1040	95	recent	recent	ADJ
ftr-334	1040	96	study	study	NOUN
ftr-334	1040	97	of	of	ADP
ftr-334	1040	98	about	about	ADV
ftr-334	1040	99	500,000	500,000	NUM
ftr-334	1040	100	comments	comment	NOUN
ftr-334	1040	101	submitted	submit	VERB
ftr-334	1040	102	on	on	ADP
ftr-334	1040	103	an	an	DET
ftr-334	1040	104	especially	especially	ADV
ftr-334	1040	105	controversial	controversial	ADJ
ftr-334	1040	106	epa	epa	NOUN
ftr-334	1040	107	rule	rule	NOUN
ftr-334	1040	108	,	,	PUNCT
ftr-334	1040	109	less	less	ADJ
ftr-334	1040	110	than	than	ADP
ftr-334	1040	111	1	1	NUM
ftr-334	1040	112	percent	percent	NOUN
ftr-334	1040	113	.	.	PUNCT
ftr-334	1040	114	.	.	PUNCT
ftr-334	1041	1	.	.	PUNCT
ftr-334	1042	1	had	have	VERB
ftr-334	1042	2	anything	anything	PRON
ftr-334	1042	3	original	original	ADJ
ftr-334	1042	4	to	to	PART
ftr-334	1042	5	say	say	VERB
ftr-334	1042	6	.	.	PUNCT
ftr-334	1042	7	"	"	PUNCT
ftr-334	1042	8	)	)	PUNCT
ftr-334	1042	9	;	;	PUNCT
ftr-334	1042	10	john	john	PROPN
ftr-334	1042	11	m.	m.	PROPN
ftr-334	1042	12	de	de	PROPN
ftr-334	1042	13	figueiredo	figueiredo	PROPN
ftr-334	1042	14	,	,	PUNCT
ftr-334	1042	15	e	e	NOUN
ftr-334	1042	16	-	-	NOUN
ftr-334	1042	17	rulemaking	rulemaking	ADJ
ftr-334	1042	18	:	:	PUNCT
ftr-334	1042	19	bringing	bring	VERB
ftr-334	1042	20	data	datum	NOUN
ftr-334	1042	21	to	to	ADP
ftr-334	1042	22	theory	theory	NOUN
ftr-334	1042	23	at	at	ADP
ftr-334	1042	24	the	the	DET
ftr-334	1042	25	federal	federal	PROPN
ftr-334	1042	26	communications	communications	PROPN
ftr-334	1042	27	commission	commission	NOUN
ftr-334	1042	28	,	,	PUNCT
ftr-334	1042	29	55	55	NUM
ftr-334	1042	30	duke	duke	PROPN
ftr-334	1042	31	l.j	l.j	PROPN
ftr-334	1042	32	.	.	PROPN
ftr-334	1042	33	969	969	NUM
ftr-334	1042	34	(	(	PUNCT
ftr-334	1042	35	2006	2006	NUM
ftr-334	1042	36	)	)	PUNCT
ftr-334	1042	37	(	(	PUNCT
ftr-334	1042	38	finding	find	VERB
ftr-334	1042	39	only	only	ADV
ftr-334	1042	40	2012	2012	NUM
ftr-334	1042	41	]	]	PUNCT
ftr-334	1043	1	561	561	NUM
ftr-334	1043	2	florida	florida	PROPN
ftr-334	1043	3	tax	tax	NOUN
ftr-334	1043	4	review	review	NOUN
ftr-334	1043	5	target	target	VERB
ftr-334	1043	6	its	its	PRON
ftr-334	1043	7	need	need	NOUN
ftr-334	1043	8	for	for	ADP
ftr-334	1043	9	guidance	guidance	NOUN
ftr-334	1043	10	and	and	CCONJ
ftr-334	1043	11	information	information	NOUN
ftr-334	1043	12	to	to	PART
ftr-334	1043	13	appropriate	appropriate	ADJ
ftr-334	1043	14	audiences	audience	NOUN
ftr-334	1043	15	.	.	PUNCT
ftr-334	1044	1	knowing	know	VERB
ftr-334	1044	2	who	who	PRON
ftr-334	1044	3	to	to	PART
ftr-334	1044	4	ask	ask	VERB
ftr-334	1044	5	,	,	PUNCT
ftr-334	1044	6	and	and	CCONJ
ftr-334	1044	7	where	where	SCONJ
ftr-334	1044	8	to	to	PART
ftr-334	1044	9	reach	reach	VERB
ftr-334	1044	10	out	out	ADP
ftr-334	1044	11	,	,	PUNCT
ftr-334	1044	12	are	be	AUX
ftr-334	1044	13	skills	skill	NOUN
ftr-334	1044	14	not	not	PART
ftr-334	1044	15	likely	likely	ADJ
ftr-334	1044	16	part	part	NOUN
ftr-334	1044	17	and	and	CCONJ
ftr-334	1044	18	parcel	parcel	NOUN
ftr-334	1044	19	of	of	ADP
ftr-334	1044	20	irs	irs	PROPN
ftr-334	1044	21	guidance	guidance	NOUN
ftr-334	1044	22	writers	writer	NOUN
ftr-334	1044	23	'	'	PART
ftr-334	1044	24	training	training	NOUN
ftr-334	1044	25	,	,	PUNCT
ftr-334	1044	26	though	though	SCONJ
ftr-334	1044	27	there	there	PRON
ftr-334	1044	28	is	be	VERB
ftr-334	1044	29	a	a	DET
ftr-334	1044	30	significant	significant	ADJ
ftr-334	1044	31	segment	segment	NOUN
ftr-334	1044	32	of	of	ADP
ftr-334	1044	33	the	the	DET
ftr-334	1044	34	irs	irs	PROPN
ftr-334	1044	35	involved	involve	VERB
ftr-334	1044	36	in	in	ADP
ftr-334	1044	37	providing	provide	VERB
ftr-334	1044	38	outreach	outreach	NOUN
ftr-334	1044	39	to	to	ADP
ftr-334	1044	40	the	the	DET
ftr-334	1044	41	community	community	NOUN
ftr-334	1044	42	,	,	PUNCT
ftr-334	1044	43	and	and	CCONJ
ftr-334	1044	44	organizations	organization	NOUN
ftr-334	1044	45	within	within	ADP
ftr-334	1044	46	the	the	DET
ftr-334	1044	47	irs	irs	PROPN
ftr-334	1044	48	(	(	PUNCT
ftr-334	1044	49	such	such	ADJ
ftr-334	1044	50	as	as	ADP
ftr-334	1044	51	the	the	DET
ftr-334	1044	52	taxpayer	taxpayer	NOUN
ftr-334	1044	53	advocate	advocate	PROPN
ftr-334	1044	54	service	service	PROPN
ftr-334	1044	55	)	)	PUNCT
ftr-334	1044	56	have	have	AUX
ftr-334	1044	57	contacted	contact	VERB
ftr-334	1044	58	listserves	listserve	NOUN
ftr-334	1044	59	dedicated	dedicate	VERB
ftr-334	1044	60	to	to	ADP
ftr-334	1044	61	low	low	ADJ
ftr-334	1044	62	income	income	NOUN
ftr-334	1044	63	practitioners	practitioner	NOUN
ftr-334	1044	64	,	,	PUNCT
ftr-334	1044	65	used	use	VERB
ftr-334	1044	66	town	town	NOUN
ftr-334	1044	67	halls	hall	NOUN
ftr-334	1044	68	,	,	PUNCT
ftr-334	1044	69	youtube	youtube	NOUN
ftr-334	1044	70	and	and	CCONJ
ftr-334	1044	71	other	other	ADJ
ftr-334	1044	72	new	new	ADJ
ftr-334	1044	73	media	medium	NOUN
ftr-334	1044	74	outlets	outlet	NOUN
ftr-334	1044	75	to	to	PART
ftr-334	1044	76	get	get	VERB
ftr-334	1044	77	their	their	PRON
ftr-334	1044	78	message	message	NOUN
ftr-334	1044	79	across	across	ADP
ftr-334	1044	80	.	.	PUNCT
ftr-334	1045	1	in	in	ADP
ftr-334	1045	2	addition	addition	NOUN
ftr-334	1045	3	to	to	ADP
ftr-334	1045	4	helping	help	VERB
ftr-334	1045	5	the	the	DET
ftr-334	1045	6	irs	irs	PROPN
ftr-334	1045	7	,	,	PUNCT
ftr-334	1045	8	should	should	AUX
ftr-334	1045	9	its	its	PRON
ftr-334	1045	10	position	position	NOUN
ftr-334	1045	11	be	be	AUX
ftr-334	1045	12	challenged	challenge	VERB
ftr-334	1045	13	in	in	ADP
ftr-334	1045	14	court	court	NOUN
ftr-334	1045	15	,	,	PUNCT
ftr-334	1045	16	its	its	PRON
ftr-334	1045	17	explanation	explanation	NOUN
ftr-334	1045	18	of	of	ADP
ftr-334	1045	19	its	its	PRON
ftr-334	1045	20	choices	choice	NOUN
ftr-334	1045	21	in	in	ADP
ftr-334	1045	22	guidance	guidance	NOUN
ftr-334	1045	23	should	should	AUX
ftr-334	1045	24	be	be	AUX
ftr-334	1045	25	more	more	ADV
ftr-334	1045	26	forthcoming	forthcoming	ADJ
ftr-334	1045	27	.	.	PUNCT
ftr-334	1046	1	the	the	DET
ftr-334	1046	2	irs	irs	PROPN
ftr-334	1046	3	has	have	AUX
ftr-334	1046	4	long	long	ADV
ftr-334	1046	5	guarded	guard	VERB
ftr-334	1046	6	internal	internal	ADJ
ftr-334	1046	7	deliberations	deliberation	NOUN
ftr-334	1046	8	from	from	ADP
ftr-334	1046	9	public	public	ADJ
ftr-334	1046	10	discovery,172	discovery,172	NOUN
ftr-334	1046	11	but	but	CCONJ
ftr-334	1046	12	marginal	marginal	ADJ
ftr-334	1046	13	change	change	NOUN
ftr-334	1046	14	in	in	ADP
ftr-334	1046	15	quality	quality	NOUN
ftr-334	1046	16	of	of	ADP
ftr-334	1046	17	fcc	fcc	PROPN
ftr-334	1046	18	rulemaking	rulemake	VERB
ftr-334	1046	19	after	after	ADP
ftr-334	1046	20	introduction	introduction	NOUN
ftr-334	1046	21	of	of	ADP
ftr-334	1046	22	public	public	ADJ
ftr-334	1046	23	participation	participation	NOUN
ftr-334	1046	24	through	through	ADP
ftr-334	1046	25	regulations.gov	regulations.gov	NUM
ftr-334	1046	26	)	)	PUNCT
ftr-334	1046	27	.	.	PUNCT
ftr-334	1047	1	further	far	ADV
ftr-334	1047	2	,	,	PUNCT
ftr-334	1047	3	an	an	DET
ftr-334	1047	4	ever	ever	ADV
ftr-334	1047	5	-	-	PUNCT
ftr-334	1047	6	present	present	ADJ
ftr-334	1047	7	concern	concern	NOUN
ftr-334	1047	8	is	be	AUX
ftr-334	1047	9	the	the	DET
ftr-334	1047	10	prospect	prospect	NOUN
ftr-334	1047	11	of	of	ADP
ftr-334	1047	12	making	make	VERB
ftr-334	1047	13	rulemaking	rulemake	VERB
ftr-334	1047	14	activities	activity	NOUN
ftr-334	1047	15	more	more	ADJ
ftr-334	1047	16	time	time	NOUN
ftr-334	1047	17	-	-	PUNCT
ftr-334	1047	18	consuming	consume	VERB
ftr-334	1047	19	and	and	CCONJ
ftr-334	1047	20	costly	costly	ADJ
ftr-334	1047	21	for	for	ADP
ftr-334	1047	22	already	already	ADV
ftr-334	1047	23	understaffed	understaffed	ADJ
ftr-334	1047	24	or	or	CCONJ
ftr-334	1047	25	under	under	ADV
ftr-334	1047	26	-	-	PUNCT
ftr-334	1047	27	resourced	resource	VERB
ftr-334	1047	28	agencies	agency	NOUN
ftr-334	1047	29	.	.	PUNCT
ftr-334	1048	1	see	see	VERB
ftr-334	1048	2	strauss	strauss	PROPN
ftr-334	1048	3	,	,	PUNCT
ftr-334	1048	4	supra	supra	PROPN
ftr-334	1048	5	,	,	PUNCT
ftr-334	1048	6	at	at	ADP
ftr-334	1048	7	391	391	NUM
ftr-334	1048	8	(	(	PUNCT
ftr-334	1048	9	noting	note	VERB
ftr-334	1048	10	that	that	SCONJ
ftr-334	1048	11	increased	increase	VERB
ftr-334	1048	12	volume	volume	NOUN
ftr-334	1048	13	of	of	ADP
ftr-334	1048	14	comments	comment	NOUN
ftr-334	1048	15	in	in	ADP
ftr-334	1048	16	record	record	NOUN
ftr-334	1048	17	can	can	AUX
ftr-334	1048	18	expose	expose	VERB
ftr-334	1048	19	agency	agency	NOUN
ftr-334	1048	20	to	to	ADP
ftr-334	1048	21	intrusive	intrusive	ADJ
ftr-334	1048	22	congressional	congressional	ADJ
ftr-334	1048	23	oversight	oversight	NOUN
ftr-334	1048	24	and	and	CCONJ
ftr-334	1048	25	judicial	judicial	ADJ
ftr-334	1048	26	review	review	NOUN
ftr-334	1048	27	if	if	SCONJ
ftr-334	1048	28	agency	agency	NOUN
ftr-334	1048	29	fails	fail	VERB
ftr-334	1048	30	to	to	PART
ftr-334	1048	31	adequately	adequately	ADV
ftr-334	1048	32	consider	consider	VERB
ftr-334	1048	33	all	all	DET
ftr-334	1048	34	comments	comment	NOUN
ftr-334	1048	35	,	,	PUNCT
ftr-334	1048	36	even	even	ADV
ftr-334	1048	37	comments	comment	NOUN
ftr-334	1048	38	ultimately	ultimately	ADV
ftr-334	1048	39	lacking	lack	VERB
ftr-334	1048	40	merit	merit	NOUN
ftr-334	1048	41	)	)	PUNCT
ftr-334	1048	42	.	.	PUNCT
ftr-334	1049	1	as	as	ADP
ftr-334	1049	2	a	a	DET
ftr-334	1049	3	remedy	remedy	NOUN
ftr-334	1049	4	to	to	ADP
ftr-334	1049	5	these	these	DET
ftr-334	1049	6	concerns	concern	NOUN
ftr-334	1049	7	about	about	ADP
ftr-334	1049	8	information	information	NOUN
ftr-334	1049	9	overload	overload	NOUN
ftr-334	1049	10	through	through	ADP
ftr-334	1049	11	the	the	DET
ftr-334	1049	12	unified	unified	ADJ
ftr-334	1049	13	system	system	NOUN
ftr-334	1049	14	of	of	ADP
ftr-334	1049	15	regulations.gov	regulations.gov	PROPN
ftr-334	1049	16	,	,	PUNCT
ftr-334	1049	17	some	some	DET
ftr-334	1049	18	third	third	ADJ
ftr-334	1049	19	-	-	PUNCT
ftr-334	1049	20	party	party	NOUN
ftr-334	1049	21	participation	participation	NOUN
ftr-334	1049	22	initiatives	initiative	NOUN
ftr-334	1049	23	,	,	PUNCT
ftr-334	1049	24	such	such	ADJ
ftr-334	1049	25	as	as	ADP
ftr-334	1049	26	the	the	DET
ftr-334	1049	27	cornell	cornell	PROPN
ftr-334	1049	28	electronic	electronic	ADJ
ftr-334	1049	29	rulemaking	rulemaking	NOUN
ftr-334	1049	30	initiative	initiative	NOUN
ftr-334	1049	31	(	(	PUNCT
ftr-334	1049	32	ceri	ceri	PROPN
ftr-334	1049	33	)	)	PUNCT
ftr-334	1049	34	,	,	PUNCT
ftr-334	1049	35	have	have	AUX
ftr-334	1049	36	formed	form	VERB
ftr-334	1049	37	that	that	DET
ftr-334	1049	38	aim	aim	NOUN
ftr-334	1049	39	to	to	PART
ftr-334	1049	40	facilitate	facilitate	VERB
ftr-334	1049	41	public	public	ADJ
ftr-334	1049	42	participation	participation	NOUN
ftr-334	1049	43	in	in	ADP
ftr-334	1049	44	rulemaking	rulemaking	NOUN
ftr-334	1049	45	,	,	PUNCT
ftr-334	1049	46	but	but	CCONJ
ftr-334	1049	47	at	at	ADP
ftr-334	1049	48	the	the	DET
ftr-334	1049	49	same	same	ADJ
ftr-334	1049	50	time	time	NOUN
ftr-334	1049	51	synthesize	synthesize	VERB
ftr-334	1049	52	and	and	CCONJ
ftr-334	1049	53	filter	filter	VERB
ftr-334	1049	54	public	public	ADJ
ftr-334	1049	55	comments	comment	NOUN
ftr-334	1049	56	before	before	SCONJ
ftr-334	1049	57	they	they	PRON
ftr-334	1049	58	reach	reach	VERB
ftr-334	1049	59	the	the	DET
ftr-334	1049	60	regulating	regulate	VERB
ftr-334	1049	61	agency	agency	NOUN
ftr-334	1049	62	.	.	PUNCT
ftr-334	1050	1	see	see	VERB
ftr-334	1050	2	strauss	strauss	PROPN
ftr-334	1050	3	,	,	PUNCT
ftr-334	1050	4	supra	supra	PROPN
ftr-334	1050	5	,	,	PUNCT
ftr-334	1050	6	at	at	ADP
ftr-334	1050	7	392	392	NUM
ftr-334	1050	8	(	(	PUNCT
ftr-334	1050	9	citing	cite	VERB
ftr-334	1050	10	ceri	ceri	PROPN
ftr-334	1050	11	,	,	PUNCT
ftr-334	1050	12	http://www.lawschool.cornell.edu/research/ceri/index.cfn	http://www.lawschool.cornell.edu/research/ceri/index.cfn	ADJ
ftr-334	1050	13	)	)	PUNCT
ftr-334	1050	14	.	.	PUNCT
ftr-334	1051	1	in	in	ADP
ftr-334	1051	2	one	one	NUM
ftr-334	1051	3	example	example	NOUN
ftr-334	1051	4	involving	involve	VERB
ftr-334	1051	5	a	a	DET
ftr-334	1051	6	proposed	propose	VERB
ftr-334	1051	7	department	department	NOUN
ftr-334	1051	8	of	of	ADP
ftr-334	1051	9	transportation	transportation	NOUN
ftr-334	1051	10	(	(	PUNCT
ftr-334	1051	11	dot	dot	NOUN
ftr-334	1051	12	)	)	PUNCT
ftr-334	1051	13	regulation	regulation	NOUN
ftr-334	1051	14	that	that	PRON
ftr-334	1051	15	would	would	AUX
ftr-334	1051	16	prohibit	prohibit	VERB
ftr-334	1051	17	regulated	regulated	ADJ
ftr-334	1051	18	truck	truck	NOUN
ftr-334	1051	19	drivers	driver	NOUN
ftr-334	1051	20	from	from	ADP
ftr-334	1051	21	texting	texte	VERB
ftr-334	1051	22	while	while	SCONJ
ftr-334	1051	23	driving	drive	VERB
ftr-334	1051	24	,	,	PUNCT
ftr-334	1051	25	ceri	ceri	PROPN
ftr-334	1051	26	summarized	summarize	VERB
ftr-334	1051	27	the	the	DET
ftr-334	1051	28	regulation	regulation	NOUN
ftr-334	1051	29	on	on	ADP
ftr-334	1051	30	its	its	PRON
ftr-334	1051	31	website	website	NOUN
ftr-334	1051	32	,	,	PUNCT
ftr-334	1051	33	solicited	solicit	VERB
ftr-334	1051	34	public	public	ADJ
ftr-334	1051	35	participation	participation	NOUN
ftr-334	1051	36	on	on	ADP
ftr-334	1051	37	particular	particular	ADJ
ftr-334	1051	38	sections	section	NOUN
ftr-334	1051	39	of	of	ADP
ftr-334	1051	40	the	the	DET
ftr-334	1051	41	regulation	regulation	NOUN
ftr-334	1051	42	on	on	ADP
ftr-334	1051	43	particular	particular	ADJ
ftr-334	1051	44	days	day	NOUN
ftr-334	1051	45	,	,	PUNCT
ftr-334	1051	46	and	and	CCONJ
ftr-334	1051	47	developed	develop	VERB
ftr-334	1051	48	a	a	DET
ftr-334	1051	49	summary	summary	NOUN
ftr-334	1051	50	of	of	ADP
ftr-334	1051	51	the	the	DET
ftr-334	1051	52	public	public	ADJ
ftr-334	1051	53	comments	comment	NOUN
ftr-334	1051	54	that	that	SCONJ
ftr-334	1051	55	it	it	PRON
ftr-334	1051	56	subsequently	subsequently	ADV
ftr-334	1051	57	submitted	submit	VERB
ftr-334	1051	58	to	to	ADP
ftr-334	1051	59	dot	dot	NOUN
ftr-334	1051	60	.	.	PUNCT
ftr-334	1052	1	see	see	VERB
ftr-334	1052	2	i	i	PRON
ftr-334	1052	3	d.	d.	PROPN
ftr-334	1052	4	(	(	PUNCT
ftr-334	1052	5	advocating	advocate	VERB
ftr-334	1052	6	for	for	ADP
ftr-334	1052	7	effectiveness	effectiveness	NOUN
ftr-334	1052	8	of	of	ADP
ftr-334	1052	9	third	third	ADJ
ftr-334	1052	10	party	party	NOUN
ftr-334	1052	11	advocates	advocate	NOUN
ftr-334	1052	12	such	such	ADJ
ftr-334	1052	13	as	as	ADP
ftr-334	1052	14	ceri	ceri	PROPN
ftr-334	1052	15	,	,	PUNCT
ftr-334	1052	16	arguing	argue	VERB
ftr-334	1052	17	that	that	SCONJ
ftr-334	1052	18	such	such	ADJ
ftr-334	1052	19	third	third	ADJ
ftr-334	1052	20	-	-	PUNCT
ftr-334	1052	21	programs	program	NOUN
ftr-334	1052	22	would	would	AUX
ftr-334	1052	23	not	not	PART
ftr-334	1052	24	be	be	AUX
ftr-334	1052	25	necessary	necessary	ADJ
ftr-334	1052	26	if	if	SCONJ
ftr-334	1052	27	agencies	agency	NOUN
ftr-334	1052	28	were	be	AUX
ftr-334	1052	29	free	free	ADJ
ftr-334	1052	30	to	to	PART
ftr-334	1052	31	create	create	VERB
ftr-334	1052	32	their	their	PRON
ftr-334	1052	33	own	own	ADJ
ftr-334	1052	34	individualized	individualized	ADJ
ftr-334	1052	35	websites	website	NOUN
ftr-334	1052	36	to	to	PART
ftr-334	1052	37	refine	refine	VERB
ftr-334	1052	38	public	public	ADJ
ftr-334	1052	39	participation	participation	NOUN
ftr-334	1052	40	)	)	PUNCT
ftr-334	1052	41	.	.	PUNCT
ftr-334	1053	1	172	172	X
ftr-334	1053	2	.	.	PUNCT
ftr-334	1054	1	there	there	PRON
ftr-334	1054	2	is	be	VERB
ftr-334	1054	3	a	a	DET
ftr-334	1054	4	long	long	ADJ
ftr-334	1054	5	history	history	NOUN
ftr-334	1054	6	of	of	ADP
ftr-334	1054	7	litigation	litigation	NOUN
ftr-334	1054	8	between	between	ADP
ftr-334	1054	9	the	the	DET
ftr-334	1054	10	irs	irs	PROPN
ftr-334	1054	11	and	and	CCONJ
ftr-334	1054	12	publisher	publisher	NOUN
ftr-334	1054	13	tax	tax	NOUN
ftr-334	1054	14	analysts	analyst	NOUN
ftr-334	1054	15	regarding	regard	VERB
ftr-334	1054	16	access	access	NOUN
ftr-334	1054	17	to	to	ADP
ftr-334	1054	18	chief	chief	ADJ
ftr-334	1054	19	counsel	counsel	NOUN
ftr-334	1054	20	writing	writing	NOUN
ftr-334	1054	21	.	.	PUNCT
ftr-334	1055	1	chief	chief	ADJ
ftr-334	1055	2	counsel	counsel	NOUN
ftr-334	1055	3	training	training	NOUN
ftr-334	1055	4	materials	material	NOUN
ftr-334	1055	5	summarize	summarize	VERB
ftr-334	1055	6	as	as	SCONJ
ftr-334	1055	7	follows	follow	VERB
ftr-334	1055	8	:	:	PUNCT
ftr-334	1055	9	"	"	PUNCT
ftr-334	1055	10	section	section	NOUN
ftr-334	1055	11	6110	6110	NUM
ftr-334	1055	12	of	of	ADP
ftr-334	1055	13	the	the	DET
ftr-334	1055	14	internal	internal	PROPN
ftr-334	1055	15	revenue	revenue	NOUN
ftr-334	1055	16	code	code	NOUN
ftr-334	1055	17	codifies	codify	VERB
ftr-334	1055	18	the	the	DET
ftr-334	1055	19	outcome	outcome	NOUN
ftr-334	1055	20	of	of	ADP
ftr-334	1055	21	several	several	ADJ
ftr-334	1055	22	freedom	freedom	NOUN
ftr-334	1055	23	of	of	ADP
ftr-334	1055	24	information	information	NOUN
ftr-334	1055	25	act	act	NOUN
ftr-334	1055	26	(	(	PUNCT
ftr-334	1055	27	foia	foia	PROPN
ftr-334	1055	28	)	)	PUNCT
ftr-334	1055	29	lawsuits	lawsuit	NOUN
ftr-334	1055	30	,	,	PUNCT
ftr-334	1055	31	brought	bring	VERB
ftr-334	1055	32	by	by	ADP
ftr-334	1055	33	tax	tax	NOUN
ftr-334	1055	34	analysts	analyst	NOUN
ftr-334	1055	35	dating	date	VERB
ftr-334	1055	36	back	back	ADV
ftr-334	1055	37	to	to	ADP
ftr-334	1055	38	the	the	DET
ftr-334	1055	39	early	early	ADJ
ftr-334	1055	40	1970s	1970	NOUN
ftr-334	1055	41	,	,	PUNCT
ftr-334	1055	42	to	to	PART
ftr-334	1055	43	make	make	VERB
ftr-334	1055	44	available	available	ADJ
ftr-334	1055	45	for	for	ADP
ftr-334	1055	46	public	public	ADJ
ftr-334	1055	47	inspection	inspection	NOUN
ftr-334	1055	48	certain	certain	ADJ
ftr-334	1055	49	work	work	NOUN
ftr-334	1055	50	products	product	NOUN
ftr-334	1055	51	produced	produce	VERB
ftr-334	1055	52	,	,	PUNCT
ftr-334	1055	53	in	in	ADP
ftr-334	1055	54	relevant	relevant	ADJ
ftr-334	1055	55	part	part	NOUN
ftr-334	1055	56	,	,	PUNCT
ftr-334	1055	57	by	by	ADP
ftr-334	1055	58	the	the	DET
ftr-334	1055	59	national	national	ADJ
ftr-334	1055	60	office	office	NOUN
ftr-334	1055	61	of	of	ADP
ftr-334	1055	62	chief	chief	ADJ
ftr-334	1055	63	counsel	counsel	NOUN
ftr-334	1055	64	.	.	PUNCT
ftr-334	1056	1	denominated	denominate	VERB
ftr-334	1056	2	as	as	ADP
ftr-334	1056	3	"	"	PUNCT
ftr-334	1056	4	written	write	VERB
ftr-334	1056	5	determinations	determination	NOUN
ftr-334	1056	6	,	,	PUNCT
ftr-334	1056	7	"	"	PUNCT
ftr-334	1056	8	these	these	DET
ftr-334	1056	9	work	work	NOUN
ftr-334	1056	10	products	product	NOUN
ftr-334	1056	11	are	be	AUX
ftr-334	1056	12	letter	letter	NOUN
ftr-334	1056	13	rulings	ruling	NOUN
ftr-334	1056	14	,	,	PUNCT
ftr-334	1056	15	technical	technical	ADJ
ftr-334	1056	16	advice	advice	NOUN
ftr-334	1056	17	,	,	PUNCT
ftr-334	1056	18	determination	determination	NOUN
ftr-334	1056	19	letters	letter	NOUN
ftr-334	1056	20	,	,	PUNCT
ftr-334	1056	21	and	and	CCONJ
ftr-334	1056	22	by	by	ADP
ftr-334	1056	23	virtue	virtue	NOUN
ftr-334	1056	24	of	of	ADP
ftr-334	1056	25	the	the	DET
ftr-334	1056	26	1998	1998	NUM
ftr-334	1056	27	irs	irs	PROPN
ftr-334	1056	28	restructuring	restructuring	NOUN
ftr-334	1056	29	&	&	CCONJ
ftr-334	1056	30	reform	reform	PROPN
ftr-334	1056	31	act	act	PROPN
ftr-334	1056	32	amendments	amendment	NOUN
ftr-334	1056	33	chief	chief	ADJ
ftr-334	1056	34	counsel	counsel	NOUN
ftr-334	1056	35	advice	advice	NOUN
ftr-334	1056	36	.	.	PUNCT
ftr-334	1056	37	"	"	PUNCT
ftr-334	1057	1	there	there	PRON
ftr-334	1057	2	is	be	VERB
ftr-334	1057	3	still	still	ADV
ftr-334	1057	4	litigation	litigation	NOUN
ftr-334	1057	5	regarding	regard	VERB
ftr-334	1057	6	the	the	DET
ftr-334	1057	7	scope	scope	NOUN
ftr-334	1057	8	this	this	DET
ftr-334	1057	9	provision	provision	NOUN
ftr-334	1057	10	.	.	PUNCT
ftr-334	1058	1	see	see	VERB
ftr-334	1058	2	tax	tax	NOUN
ftr-334	1058	3	analysts	analyst	NOUN
ftr-334	1058	4	finds	find	VERB
ftr-334	1058	5	examples	example	NOUN
ftr-334	1058	6	of	of	ADP
ftr-334	1058	7	guidance	guidance	NOUN
ftr-334	1058	8	of	of	ADP
ftr-334	1058	9	taxpayers	taxpayer	NOUN
ftr-334	1058	10	in	in	ADP
ftr-334	1058	11	e	e	NOUN
ftr-334	1058	12	-	-	NOUN
ftr-334	1058	13	mails	mail	NOUN
ftr-334	1058	14	that	that	PRON
ftr-334	1058	15	irs	irs	PROPN
ftr-334	1058	16	chief	chief	ADJ
ftr-334	1058	17	counsel	counsel	NOUN
ftr-334	1058	18	sent	send	VERB
ftr-334	1058	19	to	to	ADP
ftr-334	1058	20	field	field	NOUN
ftr-334	1058	21	offices	office	NOUN
ftr-334	1058	22	,	,	PUNCT
ftr-334	1058	23	tax	tax	NOUN
ftr-334	1058	24	analysts	analyst	NOUN
ftr-334	1058	25	,	,	PUNCT
ftr-334	1058	26	apr	apr	PROPN
ftr-334	1058	27	.	.	PROPN
ftr-334	1058	28	10	10	NUM
ftr-334	1058	29	,	,	PUNCT
ftr-334	1058	30	2008	2008	NUM
ftr-334	1058	31	http://www.taxanalysts.com/www/pressrel	http://www.taxanalysts.com/www/pressrel	NOUN
ftr-334	1058	32	.	.	PUNCT
ftr-334	1059	1	nsf	nsf	PROPN
ftr-334	1059	2	/	/	SYM
ftr-334	1059	3	releases/4b9f8de65do3a8e1852574270053d878?opendocument	releases/4b9f8de65do3a8e1852574270053d878?opendocument	NOUN
ftr-334	1059	4	(	(	PUNCT
ftr-334	1059	5	citing	cite	VERB
ftr-334	1059	6	examples	example	NOUN
ftr-334	1059	7	of	of	ADP
ftr-334	1059	8	chief	chief	ADJ
ftr-334	1059	9	counsel	counsel	NOUN
ftr-334	1059	10	advice	advice	NOUN
ftr-334	1059	11	found	find	VERB
ftr-334	1059	12	in	in	ADP
ftr-334	1059	13	irs	irs	PROPN
ftr-334	1059	14	emails	email	NOUN
ftr-334	1059	15	that	that	PRON
ftr-334	1059	16	should	should	AUX
ftr-334	1059	17	have	have	AUX
ftr-334	1059	18	been	be	AUX
ftr-334	1059	19	made	make	VERB
ftr-334	1059	20	public	public	ADJ
ftr-334	1059	21	)	)	PUNCT
ftr-334	1059	22	.	.	PUNCT
ftr-334	1060	1	[	[	X
ftr-334	1060	2	vol	vol	NOUN
ftr-334	1060	3	.	.	PUNCT
ftr-334	1060	4	12:7562	12:7562	NUM
ftr-334	1060	5	paradigm	paradigm	NOUN
ftr-334	1060	6	for	for	ADP
ftr-334	1060	7	irs	irs	PROPN
ftr-334	1060	8	guidance	guidance	NOUN
ftr-334	1060	9	when	when	SCONJ
ftr-334	1060	10	the	the	DET
ftr-334	1060	11	irs	irs	PROPN
ftr-334	1060	12	deliberates	deliberate	VERB
ftr-334	1060	13	about	about	ADP
ftr-334	1060	14	issues	issue	NOUN
ftr-334	1060	15	that	that	PRON
ftr-334	1060	16	result	result	VERB
ftr-334	1060	17	in	in	ADP
ftr-334	1060	18	guidance	guidance	NOUN
ftr-334	1060	19	,	,	PUNCT
ftr-334	1060	20	enhancing	enhance	VERB
ftr-334	1060	21	the	the	DET
ftr-334	1060	22	public	public	NOUN
ftr-334	1060	23	's	's	PART
ftr-334	1060	24	acceptance	acceptance	NOUN
ftr-334	1060	25	of	of	ADP
ftr-334	1060	26	and	and	CCONJ
ftr-334	1060	27	the	the	DET
ftr-334	1060	28	legitimacy	legitimacy	NOUN
ftr-334	1060	29	of	of	ADP
ftr-334	1060	30	the	the	DET
ftr-334	1060	31	agency	agency	NOUN
ftr-334	1060	32	actions	action	NOUN
ftr-334	1060	33	itself	itself	PRON
ftr-334	1060	34	are	be	AUX
ftr-334	1060	35	related	relate	VERB
ftr-334	1060	36	to	to	ADP
ftr-334	1060	37	understanding	understand	VERB
ftr-334	1060	38	why	why	SCONJ
ftr-334	1060	39	the	the	DET
ftr-334	1060	40	agency	agency	NOUN
ftr-334	1060	41	acts.173	acts.173	NOUN
ftr-334	1060	42	some	some	DET
ftr-334	1060	43	decisions	decision	NOUN
ftr-334	1060	44	may	may	AUX
ftr-334	1060	45	be	be	AUX
ftr-334	1060	46	grounded	ground	VERB
ftr-334	1060	47	in	in	ADP
ftr-334	1060	48	agency	agency	NOUN
ftr-334	1060	49	expedience	expedience	NOUN
ftr-334	1060	50	,	,	PUNCT
ftr-334	1060	51	and	and	CCONJ
ftr-334	1060	52	others	other	NOUN
ftr-334	1060	53	may	may	AUX
ftr-334	1060	54	reflect	reflect	VERB
ftr-334	1060	55	a	a	DET
ftr-334	1060	56	weighing	weighing	NOUN
ftr-334	1060	57	of	of	ADP
ftr-334	1060	58	other	other	ADJ
ftr-334	1060	59	values	value	NOUN
ftr-334	1060	60	,	,	PUNCT
ftr-334	1060	61	but	but	CCONJ
ftr-334	1060	62	all	all	ADV
ftr-334	1060	63	too	too	ADV
ftr-334	1060	64	often	often	ADV
ftr-334	1060	65	the	the	DET
ftr-334	1060	66	public	public	NOUN
ftr-334	1060	67	and	and	CCONJ
ftr-334	1060	68	the	the	DET
ftr-334	1060	69	courts	court	NOUN
ftr-334	1060	70	are	be	AUX
ftr-334	1060	71	left	leave	VERB
ftr-334	1060	72	wondering	wonder	VERB
ftr-334	1060	73	why	why	SCONJ
ftr-334	1060	74	the	the	DET
ftr-334	1060	75	agency	agency	NOUN
ftr-334	1060	76	has	have	AUX
ftr-334	1060	77	acted.174	acted.174	PROPN
ftr-334	1060	78	explaining	explain	VERB
ftr-334	1060	79	the	the	DET
ftr-334	1060	80	rationale	rationale	NOUN
ftr-334	1060	81	for	for	ADP
ftr-334	1060	82	an	an	DET
ftr-334	1060	83	approach	approach	NOUN
ftr-334	1060	84	,	,	PUNCT
ftr-334	1060	85	in	in	ADP
ftr-334	1060	86	a	a	DET
ftr-334	1060	87	manner	manner	NOUN
ftr-334	1060	88	that	that	PRON
ftr-334	1060	89	reflects	reflect	VERB
ftr-334	1060	90	the	the	DET
ftr-334	1060	91	irs	irs	PROPN
ftr-334	1060	92	's	's	PART
ftr-334	1060	93	consideration	consideration	NOUN
ftr-334	1060	94	of	of	ADP
ftr-334	1060	95	comments	comment	NOUN
ftr-334	1060	96	,	,	PUNCT
ftr-334	1060	97	should	should	AUX
ftr-334	1060	98	be	be	AUX
ftr-334	1060	99	part	part	NOUN
ftr-334	1060	100	of	of	ADP
ftr-334	1060	101	the	the	DET
ftr-334	1060	102	irs	irs	PROPN
ftr-334	1060	103	checklist	checklist	NOUN
ftr-334	1060	104	,	,	PUNCT
ftr-334	1060	105	irrespective	irrespective	ADV
ftr-334	1060	106	of	of	ADP
ftr-334	1060	107	whether	whether	SCONJ
ftr-334	1060	108	the	the	DET
ftr-334	1060	109	guidance	guidance	NOUN
ftr-334	1060	110	was	be	AUX
ftr-334	1060	111	subject	subject	ADJ
ftr-334	1060	112	to	to	ADP
ftr-334	1060	113	apa	apa	PROPN
ftr-334	1060	114	notice	notice	NOUN
ftr-334	1060	115	and	and	CCONJ
ftr-334	1060	116	comment	comment	NOUN
ftr-334	1060	117	,	,	PUNCT
ftr-334	1060	118	or	or	CCONJ
ftr-334	1060	119	the	the	DET
ftr-334	1060	120	irs	irs	PROPN
ftr-334	1060	121	's	's	PART
ftr-334	1060	122	version	version	NOUN
ftr-334	1060	123	of	of	ADP
ftr-334	1060	124	notice	notice	NOUN
ftr-334	1060	125	and	and	CCONJ
ftr-334	1060	126	comment	comment	VERB
ftr-334	1060	127	through	through	ADP
ftr-334	1060	128	the	the	DET
ftr-334	1060	129	publication	publication	NOUN
ftr-334	1060	130	of	of	ADP
ftr-334	1060	131	nprm	nprm	NOUN
ftr-334	1060	132	.	.	PUNCT
ftr-334	1061	1	amending	amend	VERB
ftr-334	1061	2	the	the	DET
ftr-334	1061	3	apa	apa	PROPN
ftr-334	1061	4	in	in	ADP
ftr-334	1061	5	the	the	DET
ftr-334	1061	6	way	way	NOUN
ftr-334	1061	7	professor	professor	NOUN
ftr-334	1061	8	johnson	johnson	PROPN
ftr-334	1061	9	suggests	suggest	VERB
ftr-334	1061	10	,	,	PUNCT
ftr-334	1061	11	and	and	CCONJ
ftr-334	1061	12	subjecting	subject	VERB
ftr-334	1061	13	the	the	DET
ftr-334	1061	14	irs	irs	PROPN
ftr-334	1061	15	to	to	ADP
ftr-334	1061	16	its	its	PRON
ftr-334	1061	17	terms	term	NOUN
ftr-334	1061	18	,	,	PUNCT
ftr-334	1061	19	would	would	AUX
ftr-334	1061	20	signal	signal	VERB
ftr-334	1061	21	the	the	DET
ftr-334	1061	22	importance	importance	NOUN
ftr-334	1061	23	of	of	ADP
ftr-334	1061	24	public	public	ADJ
ftr-334	1061	25	participation	participation	NOUN
ftr-334	1061	26	in	in	ADP
ftr-334	1061	27	agency	agency	NOUN
ftr-334	1061	28	decision	decision	NOUN
ftr-334	1061	29	making	make	VERB
ftr-334	1061	30	processes	process	NOUN
ftr-334	1061	31	.	.	PUNCT
ftr-334	1062	1	johnson	johnson	PROPN
ftr-334	1062	2	's	's	PART
ftr-334	1062	3	proposed	propose	VERB
ftr-334	1062	4	amendment	amendment	NOUN
ftr-334	1062	5	is	be	AUX
ftr-334	1062	6	intentionally	intentionally	ADV
ftr-334	1062	7	open	open	ADJ
ftr-334	1062	8	ended	end	VERB
ftr-334	1062	9	,	,	PUNCT
ftr-334	1062	10	allowing	allow	VERB
ftr-334	1062	11	agencies	agency	NOUN
ftr-334	1062	12	to	to	PART
ftr-334	1062	13	determine	determine	VERB
ftr-334	1062	14	how	how	SCONJ
ftr-334	1062	15	much	much	ADJ
ftr-334	1062	16	public	public	ADJ
ftr-334	1062	17	participation	participation	NOUN
ftr-334	1062	18	is	be	AUX
ftr-334	1062	19	needed	need	VERB
ftr-334	1062	20	,	,	PUNCT
ftr-334	1062	21	and	and	CCONJ
ftr-334	1062	22	which	which	PRON
ftr-334	1062	23	procedures	procedure	VERB
ftr-334	1062	24	best	good	ADJ
ftr-334	1062	25	facilitate	facilitate	VERB
ftr-334	1062	26	"	"	PUNCT
ftr-334	1062	27	opportunities	opportunity	NOUN
ftr-334	1062	28	for	for	ADP
ftr-334	1062	29	timely	timely	ADJ
ftr-334	1062	30	and	and	CCONJ
ftr-334	1062	31	meaningful	meaningful	ADJ
ftr-334	1062	32	public	public	ADJ
ftr-334	1062	33	participation	participation	NOUN
ftr-334	1062	34	.	.	PUNCT
ftr-334	1063	1	"	"	PUNCT
ftr-334	1063	2	'	'	PUNCT
ftr-334	1063	3	johnson	johnson	PROPN
ftr-334	1063	4	looks	look	VERB
ftr-334	1063	5	to	to	ADP
ftr-334	1063	6	the	the	DET
ftr-334	1063	7	courts	court	NOUN
ftr-334	1063	8	"	"	PUNCT
ftr-334	1063	9	to	to	PART
ftr-334	1063	10	impose	impose	VERB
ftr-334	1063	11	additional	additional	ADJ
ftr-334	1063	12	procedural	procedural	ADJ
ftr-334	1063	13	requirements	requirement	NOUN
ftr-334	1063	14	on	on	ADP
ftr-334	1063	15	agencies	agency	NOUN
ftr-334	1063	16	as	as	SCONJ
ftr-334	1063	17	courts	court	NOUN
ftr-334	1063	18	fleshed	flesh	VERB
ftr-334	1063	19	out	out	ADP
ftr-334	1063	20	the	the	DET
ftr-334	1063	21	meaning	meaning	NOUN
ftr-334	1063	22	of	of	ADP
ftr-334	1063	23	'	'	PUNCT
ftr-334	1063	24	to	to	ADP
ftr-334	1063	25	the	the	DET
ftr-334	1063	26	extent	extent	NOUN
ftr-334	1063	27	practicable	practicable	ADJ
ftr-334	1063	28	,	,	PUNCT
ftr-334	1063	29	necessary	necessary	ADJ
ftr-334	1063	30	and	and	CCONJ
ftr-334	1063	31	in	in	ADP
ftr-334	1063	32	the	the	DET
ftr-334	1063	33	public	public	ADJ
ftr-334	1063	34	interest	interest	NOUN
ftr-334	1063	35	,	,	PUNCT
ftr-334	1063	36	"	"	PUNCT
ftr-334	1063	37	'	'	PUNCT
ftr-334	1063	38	and	and	CCONJ
ftr-334	1063	39	thus	thus	ADV
ftr-334	1063	40	creating	create	VERB
ftr-334	1063	41	a	a	DET
ftr-334	1063	42	body	body	NOUN
ftr-334	1063	43	of	of	ADP
ftr-334	1063	44	common	common	ADJ
ftr-334	1063	45	law	law	NOUN
ftr-334	1063	46	for	for	SCONJ
ftr-334	1063	47	agencies	agency	NOUN
ftr-334	1063	48	to	to	PART
ftr-334	1063	49	rely	rely	VERB
ftr-334	1063	50	on	on	ADP
ftr-334	1063	51	when	when	SCONJ
ftr-334	1063	52	promulgating	promulgate	VERB
ftr-334	1063	53	rules.17	rules.17	NOUN
ftr-334	1063	54	6	6	NUM
ftr-334	1063	55	it	it	PRON
ftr-334	1063	56	is	be	AUX
ftr-334	1063	57	not	not	PART
ftr-334	1063	58	clear	clear	ADJ
ftr-334	1063	59	precisely	precisely	ADV
ftr-334	1063	60	how	how	SCONJ
ftr-334	1063	61	much	much	ADJ
ftr-334	1063	62	a	a	DET
ftr-334	1063	63	role	role	NOUN
ftr-334	1063	64	courts	court	NOUN
ftr-334	1063	65	would	would	AUX
ftr-334	1063	66	,	,	PUNCT
ftr-334	1063	67	or	or	CCONJ
ftr-334	1063	68	should	should	AUX
ftr-334	1063	69	have	have	VERB
ftr-334	1063	70	,	,	PUNCT
ftr-334	1063	71	in	in	ADP
ftr-334	1063	72	helping	helping	AUX
ftr-334	1063	73	refine	refine	VERB
ftr-334	1063	74	173	173	NUM
ftr-334	1063	75	.	.	PUNCT
ftr-334	1064	1	the	the	DET
ftr-334	1064	2	irs	irs	PROPN
ftr-334	1064	3	has	have	AUX
ftr-334	1064	4	also	also	ADV
ftr-334	1064	5	started	start	VERB
ftr-334	1064	6	to	to	PART
ftr-334	1064	7	use	use	VERB
ftr-334	1064	8	social	social	ADJ
ftr-334	1064	9	media	medium	NOUN
ftr-334	1064	10	outlets	outlet	NOUN
ftr-334	1064	11	to	to	PART
ftr-334	1064	12	provide	provide	VERB
ftr-334	1064	13	the	the	DET
ftr-334	1064	14	public	public	ADJ
ftr-334	1064	15	insight	insight	NOUN
ftr-334	1064	16	into	into	ADP
ftr-334	1064	17	the	the	DET
ftr-334	1064	18	agency	agency	NOUN
ftr-334	1064	19	interworking	interworke	VERB
ftr-334	1064	20	.	.	PUNCT
ftr-334	1065	1	see	see	VERB
ftr-334	1065	2	national	national	ADJ
ftr-334	1065	3	taxpayer	taxpayer	PROPN
ftr-334	1065	4	advocate	advocate	PROPN
ftr-334	1065	5	twitter	twitter	PROPN
ftr-334	1065	6	link	link	PROPN
ftr-334	1065	7	,	,	PUNCT
ftr-334	1065	8	http://www.irs.gov/advocate/.	http://www.irs.gov/advocate/.	PROPN
ftr-334	1065	9	the	the	DET
ftr-334	1065	10	irs	irs	PROPN
ftr-334	1065	11	also	also	ADV
ftr-334	1065	12	holds	hold	VERB
ftr-334	1065	13	a	a	DET
ftr-334	1065	14	number	number	NOUN
ftr-334	1065	15	of	of	ADP
ftr-334	1065	16	town	town	NOUN
ftr-334	1065	17	hall	hall	NOUN
ftr-334	1065	18	meetings	meeting	NOUN
ftr-334	1065	19	throughout	throughout	ADP
ftr-334	1065	20	the	the	DET
ftr-334	1065	21	country	country	NOUN
ftr-334	1065	22	focusing	focus	VERB
ftr-334	1065	23	on	on	ADP
ftr-334	1065	24	a	a	DET
ftr-334	1065	25	variety	variety	NOUN
ftr-334	1065	26	of	of	ADP
ftr-334	1065	27	taxpayer	taxpayer	NOUN
ftr-334	1065	28	issues	issue	NOUN
ftr-334	1065	29	.	.	PUNCT
ftr-334	1066	1	see	see	VERB
ftr-334	1066	2	,	,	PUNCT
ftr-334	1066	3	e.g.	e.g.	ADV
ftr-334	1066	4	,	,	PUNCT
ftr-334	1066	5	california	california	PROPN
ftr-334	1066	6	practitioner	practitioner	NOUN
ftr-334	1066	7	liason	liason	NOUN
ftr-334	1066	8	meeting	meeting	NOUN
ftr-334	1066	9	and	and	CCONJ
ftr-334	1066	10	seminars	seminar	NOUN
ftr-334	1066	11	,	,	PUNCT
ftr-334	1066	12	http://www.irs.gov/businesses/	http://www.irs.gov/businesses/	PRON
ftr-334	1066	13	small	small	ADJ
ftr-334	1066	14	/	/	SYM
ftr-334	1066	15	article/0,,id=127814,00.html	article/0,,id=127814,00.html	PROPN
ftr-334	1066	16	;	;	PUNCT
ftr-334	1066	17	irs	irs	PROPN
ftr-334	1066	18	provides	provide	VERB
ftr-334	1066	19	guidance	guidance	NOUN
ftr-334	1066	20	to	to	ADP
ftr-334	1066	21	louisiana	louisiana	PROPN
ftr-334	1066	22	,	,	PUNCT
ftr-334	1066	23	mississippi	mississippi	PROPN
ftr-334	1066	24	taxpayers	taxpayer	NOUN
ftr-334	1066	25	dealing	deal	VERB
ftr-334	1066	26	with	with	ADP
ftr-334	1066	27	casualty	casualty	NOUN
ftr-334	1066	28	loss	loss	NOUN
ftr-334	1066	29	reimbursements	reimbursement	NOUN
ftr-334	1066	30	,	,	PUNCT
ftr-334	1066	31	mar	mar	PROPN
ftr-334	1066	32	.	.	PROPN
ftr-334	1066	33	24	24	NUM
ftr-334	1066	34	,	,	PUNCT
ftr-334	1066	35	2008	2008	NUM
ftr-334	1066	36	,	,	PUNCT
ftr-334	1066	37	http://www.irs.gov/newsroom/article/0,,id=180322,00.html	http://www.irs.gov/newsroom/article/0,,id=180322,00.html	PROPN
ftr-334	1066	38	.	.	PUNCT
ftr-334	1067	1	the	the	DET
ftr-334	1067	2	irs	irs	PROPN
ftr-334	1067	3	also	also	ADV
ftr-334	1067	4	hosts	host	VERB
ftr-334	1067	5	national	national	ADJ
ftr-334	1067	6	webinars	webinar	NOUN
ftr-334	1067	7	for	for	ADP
ftr-334	1067	8	practitioners	practitioner	NOUN
ftr-334	1067	9	.	.	PUNCT
ftr-334	1068	1	174	174	NUM
ftr-334	1068	2	.	.	PUNCT
ftr-334	1069	1	the	the	DET
ftr-334	1069	2	irs	irs	PROPN
ftr-334	1069	3	's	's	PART
ftr-334	1069	4	failure	failure	NOUN
ftr-334	1069	5	to	to	PART
ftr-334	1069	6	explain	explain	VERB
ftr-334	1069	7	its	its	PRON
ftr-334	1069	8	reasoning	reasoning	NOUN
ftr-334	1069	9	for	for	ADP
ftr-334	1069	10	adoption	adoption	NOUN
ftr-334	1069	11	of	of	ADP
ftr-334	1069	12	rules	rule	NOUN
ftr-334	1069	13	it	it	PRON
ftr-334	1069	14	seeks	seek	VERB
ftr-334	1069	15	to	to	PART
ftr-334	1069	16	have	have	VERB
ftr-334	1069	17	court	court	NOUN
ftr-334	1069	18	apply	apply	NOUN
ftr-334	1069	19	may	may	AUX
ftr-334	1069	20	have	have	VERB
ftr-334	1069	21	adverse	adverse	ADJ
ftr-334	1069	22	consequences	consequence	NOUN
ftr-334	1069	23	under	under	ADP
ftr-334	1069	24	general	general	ADJ
ftr-334	1069	25	administrative	administrative	ADJ
ftr-334	1069	26	law	law	NOUN
ftr-334	1069	27	doctrine	doctrine	NOUN
ftr-334	1069	28	.	.	PUNCT
ftr-334	1070	1	see	see	VERB
ftr-334	1070	2	sec	sec	PROPN
ftr-334	1070	3	v.	v.	PROPN
ftr-334	1070	4	chenery	chenery	PROPN
ftr-334	1070	5	corp	corp	PROPN
ftr-334	1070	6	.	.	PROPN
ftr-334	1070	7	,	,	PUNCT
ftr-334	1070	8	332	332	NUM
ftr-334	1070	9	u.s	u.s	PROPN
ftr-334	1070	10	.	.	PROPN
ftr-334	1070	11	194	194	NUM
ftr-334	1070	12	(	(	PUNCT
ftr-334	1070	13	1947	1947	NUM
ftr-334	1070	14	)	)	PUNCT
ftr-334	1070	15	(	(	PUNCT
ftr-334	1070	16	court	court	NOUN
ftr-334	1070	17	not	not	PART
ftr-334	1070	18	permitted	permit	VERB
ftr-334	1070	19	to	to	PART
ftr-334	1070	20	affirm	affirm	VERB
ftr-334	1070	21	agency	agency	NOUN
ftr-334	1070	22	decision	decision	NOUN
ftr-334	1070	23	on	on	ADP
ftr-334	1070	24	grounds	ground	NOUN
ftr-334	1070	25	not	not	PART
ftr-334	1070	26	advanced	advance	VERB
ftr-334	1070	27	by	by	ADP
ftr-334	1070	28	agency	agency	NOUN
ftr-334	1070	29	)	)	PUNCT
ftr-334	1070	30	;	;	PUNCT
ftr-334	1070	31	shamik	shamik	ADJ
ftr-334	1070	32	trivedi	trivedi	PROPN
ftr-334	1070	33	,	,	PUNCT
ftr-334	1070	34	after	after	ADP
ftr-334	1070	35	mayo	mayo	NOUN
ftr-334	1070	36	,	,	PUNCT
ftr-334	1070	37	greater	great	ADJ
ftr-334	1070	38	chance	chance	NOUN
ftr-334	1070	39	of	of	ADP
ftr-334	1070	40	taxpayer	taxpayer	NOUN
ftr-334	1070	41	success	success	NOUN
ftr-334	1070	42	against	against	ADP
ftr-334	1070	43	the	the	DET
ftr-334	1070	44	irs	irs	PROPN
ftr-334	1070	45	,	,	PUNCT
ftr-334	1070	46	tax	tax	NOUN
ftr-334	1070	47	court	court	NOUN
ftr-334	1070	48	judge	judge	NOUN
ftr-334	1070	49	says	say	VERB
ftr-334	1070	50	,	,	PUNCT
ftr-334	1070	51	2011	2011	NUM
ftr-334	1070	52	tnt	tnt	PROPN
ftr-334	1070	53	120	120	NUM
ftr-334	1070	54	-	-	SYM
ftr-334	1070	55	2	2	NUM
ftr-334	1070	56	(	(	PUNCT
ftr-334	1070	57	suggesting	suggest	VERB
ftr-334	1070	58	courts	court	NOUN
ftr-334	1070	59	should	should	AUX
ftr-334	1070	60	apply	apply	VERB
ftr-334	1070	61	the	the	DET
ftr-334	1070	62	chenery	chenery	NOUN
ftr-334	1070	63	rule	rule	NOUN
ftr-334	1070	64	in	in	ADP
ftr-334	1070	65	tax	tax	NOUN
ftr-334	1070	66	cases	case	NOUN
ftr-334	1070	67	)	)	PUNCT
ftr-334	1070	68	.	.	PUNCT
ftr-334	1071	1	175	175	NUM
ftr-334	1071	2	.	.	PUNCT
ftr-334	1072	1	johnson	johnson	PROPN
ftr-334	1072	2	,	,	PUNCT
ftr-334	1072	3	good	good	ADJ
ftr-334	1072	4	guidance	guidance	NOUN
ftr-334	1072	5	,	,	PUNCT
ftr-334	1072	6	supra	supra	PROPN
ftr-334	1072	7	note	note	PROPN
ftr-334	1072	8	45	45	NUM
ftr-334	1072	9	,	,	PUNCT
ftr-334	1072	10	at	at	ADP
ftr-334	1072	11	738	738	NUM
ftr-334	1072	12	.	.	PUNCT
ftr-334	1072	13	176	176	NUM
ftr-334	1072	14	.	.	PUNCT
ftr-334	1073	1	i	i	PRON
ftr-334	1073	2	d.	d.	PROPN
ftr-334	1073	3	at	at	ADP
ftr-334	1073	4	739	739	NUM
ftr-334	1073	5	.	.	PUNCT
ftr-334	1074	1	even	even	ADV
ftr-334	1074	2	with	with	ADP
ftr-334	1074	3	that	that	DET
ftr-334	1074	4	discretion	discretion	NOUN
ftr-334	1074	5	,	,	PUNCT
ftr-334	1074	6	i	i	PRON
ftr-334	1074	7	believe	believe	VERB
ftr-334	1074	8	that	that	SCONJ
ftr-334	1074	9	one	one	NUM
ftr-334	1074	10	benefit	benefit	NOUN
ftr-334	1074	11	of	of	ADP
ftr-334	1074	12	such	such	DET
ftr-334	1074	13	an	an	DET
ftr-334	1074	14	approach	approach	NOUN
ftr-334	1074	15	is	be	AUX
ftr-334	1074	16	that	that	SCONJ
ftr-334	1074	17	it	it	PRON
ftr-334	1074	18	will	will	AUX
ftr-334	1074	19	engender	engender	VERB
ftr-334	1074	20	greater	great	ADJ
ftr-334	1074	21	agency	agency	NOUN
ftr-334	1074	22	consideration	consideration	NOUN
ftr-334	1074	23	to	to	ADP
ftr-334	1074	24	the	the	DET
ftr-334	1074	25	need	need	NOUN
ftr-334	1074	26	for	for	ADP
ftr-334	1074	27	involving	involve	VERB
ftr-334	1074	28	the	the	DET
ftr-334	1074	29	public	public	NOUN
ftr-334	1074	30	and	and	CCONJ
ftr-334	1074	31	explaining	explain	VERB
ftr-334	1074	32	its	its	PRON
ftr-334	1074	33	actions	action	NOUN
ftr-334	1074	34	.	.	PUNCT
ftr-334	1075	1	to	to	ADP
ftr-334	1075	2	the	the	DET
ftr-334	1075	3	extent	extent	NOUN
ftr-334	1075	4	that	that	SCONJ
ftr-334	1075	5	involvement	involvement	NOUN
ftr-334	1075	6	and	and	CCONJ
ftr-334	1075	7	explanation	explanation	NOUN
ftr-334	1075	8	provide	provide	VERB
ftr-334	1075	9	too	too	ADV
ftr-334	1075	10	great	great	ADJ
ftr-334	1075	11	a	a	DET
ftr-334	1075	12	cost	cost	NOUN
ftr-334	1075	13	,	,	PUNCT
ftr-334	1075	14	the	the	DET
ftr-334	1075	15	irs	irs	PROPN
ftr-334	1075	16	can	can	AUX
ftr-334	1075	17	offer	offer	VERB
ftr-334	1075	18	a	a	DET
ftr-334	1075	19	brief	brief	ADJ
ftr-334	1075	20	explanation	explanation	NOUN
ftr-334	1075	21	why	why	SCONJ
ftr-334	1075	22	that	that	PRON
ftr-334	1075	23	is	be	AUX
ftr-334	1075	24	the	the	DET
ftr-334	1075	25	case	case	NOUN
ftr-334	1075	26	.	.	PUNCT
ftr-334	1076	1	see	see	VERB
ftr-334	1076	2	lavilla	lavilla	NOUN
ftr-334	1076	3	,	,	PUNCT
ftr-334	1076	4	good	good	ADJ
ftr-334	1076	5	cause	cause	NOUN
ftr-334	1076	6	exception	exception	NOUN
ftr-334	1076	7	,	,	PUNCT
ftr-334	1076	8	supra	supra	PROPN
ftr-334	1076	9	note	note	PROPN
ftr-334	1076	10	156	156	NUM
ftr-334	1076	11	(	(	PUNCT
ftr-334	1076	12	surveying	survey	VERB
ftr-334	1076	13	agency	agency	NOUN
ftr-334	1076	14	good	good	ADJ
ftr-334	1076	15	cause	cause	VERB
ftr-334	1076	16	exception	exception	NOUN
ftr-334	1076	17	claims	claim	NOUN
ftr-334	1076	18	,	,	PUNCT
ftr-334	1076	19	asserting	assert	VERB
ftr-334	1076	20	that	that	SCONJ
ftr-334	1076	21	the	the	DET
ftr-334	1076	22	irs	irs	PROPN
ftr-334	1076	23	most	most	ADV
ftr-334	1076	24	frequently	frequently	ADV
ftr-334	1076	25	abuses	abuse	VERB
ftr-334	1076	26	this	this	DET
ftr-334	1076	27	exception	exception	NOUN
ftr-334	1076	28	)	)	PUNCT
ftr-334	1076	29	.	.	PUNCT
ftr-334	1077	1	2012	2012	NUM
ftr-334	1077	2	]	]	PUNCT
ftr-334	1077	3	563	563	NUM
ftr-334	1077	4	florida	florida	PROPN
ftr-334	1077	5	tax	tax	NOUN
ftr-334	1077	6	review	review	NOUN
ftr-334	1077	7	procedural	procedural	ADJ
ftr-334	1077	8	aspects	aspect	NOUN
ftr-334	1077	9	of	of	ADP
ftr-334	1077	10	rulemaking	rulemaking	NOUN
ftr-334	1077	11	.	.	PUNCT
ftr-334	1078	1	'7	'7	ADJ
ftr-334	1078	2	7	7	NUM
ftr-334	1078	3	there	there	PRON
ftr-334	1078	4	are	be	VERB
ftr-334	1078	5	unique	unique	ADJ
ftr-334	1078	6	issues	issue	NOUN
ftr-334	1078	7	associated	associate	VERB
ftr-334	1078	8	with	with	ADP
ftr-334	1078	9	challenging	challenge	VERB
ftr-334	1078	10	the	the	DET
ftr-334	1078	11	procedural	procedural	ADJ
ftr-334	1078	12	validity	validity	NOUN
ftr-334	1078	13	of	of	ADP
ftr-334	1078	14	irs	irs	PROPN
ftr-334	1078	15	rulemaking,17	rulemaking,17	VERB
ftr-334	1078	16	8	8	NUM
ftr-334	1078	17	yet	yet	CCONJ
ftr-334	1078	18	i	i	PRON
ftr-334	1078	19	believe	believe	VERB
ftr-334	1078	20	that	that	SCONJ
ftr-334	1078	21	other	other	ADJ
ftr-334	1078	22	institutional	institutional	ADJ
ftr-334	1078	23	actors	actor	NOUN
ftr-334	1078	24	can	can	AUX
ftr-334	1078	25	play	play	VERB
ftr-334	1078	26	a	a	DET
ftr-334	1078	27	complimentary	complimentary	ADJ
ftr-334	1078	28	role	role	NOUN
ftr-334	1078	29	in	in	ADP
ftr-334	1078	30	enhancing	enhance	VERB
ftr-334	1078	31	these	these	DET
ftr-334	1078	32	participatory	participatory	ADJ
ftr-334	1078	33	values	value	NOUN
ftr-334	1078	34	.	.	PUNCT
ftr-334	1079	1	irrespective	irrespective	ADV
ftr-334	1079	2	of	of	ADP
ftr-334	1079	3	the	the	DET
ftr-334	1079	4	precise	precise	ADJ
ftr-334	1079	5	role	role	NOUN
ftr-334	1079	6	that	that	PRON
ftr-334	1079	7	courts	court	NOUN
ftr-334	1079	8	or	or	CCONJ
ftr-334	1079	9	other	other	ADJ
ftr-334	1079	10	actors	actor	NOUN
ftr-334	1079	11	should	should	AUX
ftr-334	1079	12	play	play	VERB
ftr-334	1079	13	,	,	PUNCT
ftr-334	1079	14	i	i	PRON
ftr-334	1079	15	believe	believe	VERB
ftr-334	1079	16	the	the	DET
ftr-334	1079	17	broader	broad	ADJ
ftr-334	1079	18	point	point	NOUN
ftr-334	1079	19	is	be	AUX
ftr-334	1079	20	important	important	ADJ
ftr-334	1079	21	,	,	PUNCT
ftr-334	1079	22	i.e	i.e	PROPN
ftr-334	1079	23	,	,	PUNCT
ftr-334	1079	24	that	that	SCONJ
ftr-334	1079	25	there	there	PRON
ftr-334	1079	26	should	should	AUX
ftr-334	1079	27	be	be	AUX
ftr-334	1079	28	institutional	institutional	ADJ
ftr-334	1079	29	pressure	pressure	NOUN
ftr-334	1079	30	and	and	CCONJ
ftr-334	1079	31	leverage	leverage	NOUN
ftr-334	1079	32	placed	place	VERB
ftr-334	1079	33	on	on	ADP
ftr-334	1079	34	the	the	DET
ftr-334	1079	35	irs	irs	PROPN
ftr-334	1079	36	to	to	PART
ftr-334	1079	37	increase	increase	VERB
ftr-334	1079	38	participation	participation	NOUN
ftr-334	1079	39	and	and	CCONJ
ftr-334	1079	40	accommodate	accommodate	VERB
ftr-334	1079	41	the	the	DET
ftr-334	1079	42	views	view	NOUN
ftr-334	1079	43	of	of	ADP
ftr-334	1079	44	differing	differ	VERB
ftr-334	1079	45	constituencies	constituency	NOUN
ftr-334	1079	46	.	.	PUNCT
ftr-334	1080	1	the	the	DET
ftr-334	1080	2	paradigm	paradigm	NOUN
ftr-334	1080	3	i	i	PRON
ftr-334	1080	4	propose	propose	VERB
ftr-334	1080	5	presupposes	presuppose	VERB
ftr-334	1080	6	a	a	DET
ftr-334	1080	7	more	more	ADV
ftr-334	1080	8	engaged	engaged	ADJ
ftr-334	1080	9	irs	irs	PROPN
ftr-334	1080	10	willing	willing	ADJ
ftr-334	1080	11	to	to	PART
ftr-334	1080	12	employ	employ	VERB
ftr-334	1080	13	a	a	DET
ftr-334	1080	14	broader	broad	ADJ
ftr-334	1080	15	degree	degree	NOUN
ftr-334	1080	16	of	of	ADP
ftr-334	1080	17	participatory	participatory	ADJ
ftr-334	1080	18	measures	measure	NOUN
ftr-334	1080	19	to	to	ADP
ftr-334	1080	20	a	a	DET
ftr-334	1080	21	greater	great	ADJ
ftr-334	1080	22	number	number	NOUN
ftr-334	1080	23	of	of	ADP
ftr-334	1080	24	issues	issue	NOUN
ftr-334	1080	25	.	.	PUNCT
ftr-334	1081	1	while	while	SCONJ
ftr-334	1081	2	i	i	PRON
ftr-334	1081	3	do	do	AUX
ftr-334	1081	4	not	not	PART
ftr-334	1081	5	offer	offer	VERB
ftr-334	1081	6	a	a	DET
ftr-334	1081	7	one	one	NUM
ftr-334	1081	8	size	size	NOUN
ftr-334	1081	9	fits	fit	VERB
ftr-334	1081	10	all	all	DET
ftr-334	1081	11	approach	approach	NOUN
ftr-334	1081	12	to	to	ADP
ftr-334	1081	13	how	how	SCONJ
ftr-334	1081	14	much	much	ADJ
ftr-334	1081	15	process	process	NOUN
ftr-334	1081	16	should	should	AUX
ftr-334	1081	17	be	be	AUX
ftr-334	1081	18	attached	attach	VERB
ftr-334	1081	19	to	to	ADP
ftr-334	1081	20	each	each	DET
ftr-334	1081	21	guidance	guidance	NOUN
ftr-334	1081	22	project	project	NOUN
ftr-334	1081	23	,	,	PUNCT
ftr-334	1081	24	a	a	DET
ftr-334	1081	25	question	question	NOUN
ftr-334	1081	26	that	that	SCONJ
ftr-334	1081	27	irs	irs	PROPN
ftr-334	1081	28	will	will	AUX
ftr-334	1081	29	need	need	VERB
ftr-334	1081	30	to	to	PART
ftr-334	1081	31	consider	consider	VERB
ftr-334	1081	32	when	when	SCONJ
ftr-334	1081	33	calibrating	calibrate	VERB
ftr-334	1081	34	the	the	DET
ftr-334	1081	35	degree	degree	NOUN
ftr-334	1081	36	of	of	ADP
ftr-334	1081	37	participation	participation	NOUN
ftr-334	1081	38	is	be	AUX
ftr-334	1081	39	precisely	precisely	ADV
ftr-334	1081	40	how	how	SCONJ
ftr-334	1081	41	much	much	ADJ
ftr-334	1081	42	process	process	NOUN
ftr-334	1081	43	to	to	PART
ftr-334	1081	44	employ	employ	VERB
ftr-334	1081	45	before	before	ADP
ftr-334	1081	46	formulating	formulate	VERB
ftr-334	1081	47	guidance	guidance	NOUN
ftr-334	1081	48	.	.	PUNCT
ftr-334	1082	1	this	this	DET
ftr-334	1082	2	balancing	balancing	NOUN
ftr-334	1082	3	of	of	ADP
ftr-334	1082	4	values	value	NOUN
ftr-334	1082	5	related	relate	VERB
ftr-334	1082	6	to	to	ADP
ftr-334	1082	7	participation	participation	NOUN
ftr-334	1082	8	and	and	CCONJ
ftr-334	1082	9	efficiency	efficiency	NOUN
ftr-334	1082	10	is	be	AUX
ftr-334	1082	11	a	a	DET
ftr-334	1082	12	familiar	familiar	ADJ
ftr-334	1082	13	one	one	NUM
ftr-334	1082	14	;	;	PUNCT
ftr-334	1082	15	it	it	PRON
ftr-334	1082	16	animates	animate	VERB
ftr-334	1082	17	the	the	DET
ftr-334	1082	18	decision	decision	NOUN
ftr-334	1082	19	whether	whether	SCONJ
ftr-334	1082	20	to	to	PART
ftr-334	1082	21	put	put	VERB
ftr-334	1082	22	a	a	DET
ftr-334	1082	23	rule	rule	NOUN
ftr-334	1082	24	through	through	ADP
ftr-334	1082	25	notice	notice	NOUN
ftr-334	1082	26	and	and	CCONJ
ftr-334	1082	27	comment	comment	VERB
ftr-334	1082	28	or	or	CCONJ
ftr-334	1082	29	issue	issue	VERB
ftr-334	1082	30	it	it	PRON
ftr-334	1082	31	in	in	ADP
ftr-334	1082	32	the	the	DET
ftr-334	1082	33	form	form	NOUN
ftr-334	1082	34	of	of	ADP
ftr-334	1082	35	informal	informal	ADJ
ftr-334	1082	36	guidance	guidance	NOUN
ftr-334	1082	37	.	.	PUNCT
ftr-334	1083	1	not	not	PART
ftr-334	1083	2	every	every	DET
ftr-334	1083	3	issue	issue	NOUN
ftr-334	1083	4	will	will	AUX
ftr-334	1083	5	be	be	AUX
ftr-334	1083	6	subjected	subject	VERB
ftr-334	1083	7	to	to	ADP
ftr-334	1083	8	multiple	multiple	ADJ
ftr-334	1083	9	177	177	NUM
ftr-334	1083	10	.	.	PUNCT
ftr-334	1084	1	see	see	VERB
ftr-334	1084	2	vermont	vermont	PROPN
ftr-334	1084	3	yankee	yankee	PROPN
ftr-334	1084	4	nuclear	nuclear	PROPN
ftr-334	1084	5	power	power	PROPN
ftr-334	1084	6	corp	corp	PROPN
ftr-334	1084	7	.	.	PROPN
ftr-334	1085	1	v.	v.	ADP
ftr-334	1085	2	natural	natural	ADJ
ftr-334	1085	3	res	re	NOUN
ftr-334	1085	4	.	.	PUNCT
ftr-334	1086	1	def	def	PROPN
ftr-334	1086	2	.	.	PROPN
ftr-334	1086	3	council	council	PROPN
ftr-334	1086	4	,	,	PUNCT
ftr-334	1086	5	inc	inc	PROPN
ftr-334	1086	6	.	.	PROPN
ftr-334	1086	7	,	,	PUNCT
ftr-334	1086	8	435	435	NUM
ftr-334	1086	9	u.s	u.s	PROPN
ftr-334	1086	10	.	.	PROPN
ftr-334	1086	11	519	519	NUM
ftr-334	1086	12	(	(	PUNCT
ftr-334	1086	13	1978	1978	NUM
ftr-334	1086	14	)	)	PUNCT
ftr-334	1086	15	(	(	PUNCT
ftr-334	1086	16	exemplifying	exemplify	VERB
ftr-334	1086	17	supreme	supreme	PROPN
ftr-334	1086	18	court	court	PROPN
ftr-334	1086	19	reluctance	reluctance	NOUN
ftr-334	1086	20	to	to	PART
ftr-334	1086	21	impose	impose	VERB
ftr-334	1086	22	procedures	procedure	NOUN
ftr-334	1086	23	on	on	ADP
ftr-334	1086	24	agencies	agency	NOUN
ftr-334	1086	25	)	)	PUNCT
ftr-334	1086	26	.	.	PUNCT
ftr-334	1087	1	"	"	PUNCT
ftr-334	1087	2	[	[	X
ftr-334	1087	3	w]hile	w]hile	PROPN
ftr-334	1087	4	agencies	agency	NOUN
ftr-334	1087	5	are	be	AUX
ftr-334	1087	6	free	free	ADJ
ftr-334	1087	7	to	to	PART
ftr-334	1087	8	grant	grant	VERB
ftr-334	1087	9	additional	additional	ADJ
ftr-334	1087	10	procedural	procedural	ADJ
ftr-334	1087	11	rights	right	NOUN
ftr-334	1087	12	in	in	ADP
ftr-334	1087	13	the	the	DET
ftr-334	1087	14	exercise	exercise	NOUN
ftr-334	1087	15	of	of	ADP
ftr-334	1087	16	their	their	PRON
ftr-334	1087	17	discretion	discretion	NOUN
ftr-334	1087	18	,	,	PUNCT
ftr-334	1087	19	reviewing	review	VERB
ftr-334	1087	20	courts	court	NOUN
ftr-334	1087	21	are	be	AUX
ftr-334	1087	22	generally	generally	ADV
ftr-334	1087	23	not	not	PART
ftr-334	1087	24	free	free	ADJ
ftr-334	1087	25	to	to	PART
ftr-334	1087	26	impose	impose	VERB
ftr-334	1087	27	them	they	PRON
ftr-334	1087	28	if	if	SCONJ
ftr-334	1087	29	the	the	DET
ftr-334	1087	30	agencies	agency	NOUN
ftr-334	1087	31	have	have	AUX
ftr-334	1087	32	not	not	PART
ftr-334	1087	33	chosen	choose	VERB
ftr-334	1087	34	to	to	PART
ftr-334	1087	35	grant	grant	VERB
ftr-334	1087	36	them	they	PRON
ftr-334	1087	37	.	.	PUNCT
ftr-334	1088	1	..	..	PUNCT
ftr-334	1088	2	even	even	ADV
ftr-334	1088	3	apart	apart	ADV
ftr-334	1088	4	from	from	ADP
ftr-334	1088	5	the	the	DET
ftr-334	1088	6	apa	apa	PROPN
ftr-334	1088	7	,	,	PUNCT
ftr-334	1088	8	the	the	DET
ftr-334	1088	9	formulation	formulation	NOUN
ftr-334	1088	10	of	of	ADP
ftr-334	1088	11	procedures	procedure	NOUN
ftr-334	1088	12	should	should	AUX
ftr-334	1088	13	basically	basically	ADV
ftr-334	1088	14	be	be	AUX
ftr-334	1088	15	left	leave	VERB
ftr-334	1088	16	within	within	ADP
ftr-334	1088	17	the	the	DET
ftr-334	1088	18	discretion	discretion	NOUN
ftr-334	1088	19	of	of	ADP
ftr-334	1088	20	the	the	DET
ftr-334	1088	21	agencies	agency	NOUN
ftr-334	1088	22	to	to	PART
ftr-334	1088	23	which	which	PRON
ftr-334	1088	24	congress	congress	PROPN
ftr-334	1088	25	has	have	AUX
ftr-334	1088	26	confided	confide	VERB
ftr-334	1088	27	the	the	DET
ftr-334	1088	28	responsibility	responsibility	NOUN
ftr-334	1088	29	for	for	ADP
ftr-334	1088	30	substantive	substantive	ADJ
ftr-334	1088	31	judgments	judgment	NOUN
ftr-334	1088	32	.	.	PUNCT
ftr-334	1089	1	i	i	PRON
ftr-334	1089	2	d.	d.	PROPN
ftr-334	1089	3	at	at	ADP
ftr-334	1089	4	520	520	NUM
ftr-334	1089	5	.	.	NOUN
ftr-334	1089	6	178	178	NUM
ftr-334	1089	7	.	.	PUNCT
ftr-334	1090	1	in	in	ADP
ftr-334	1090	2	particular	particular	ADJ
ftr-334	1090	3	,	,	PUNCT
ftr-334	1090	4	the	the	DET
ftr-334	1090	5	declaratory	declaratory	ADJ
ftr-334	1090	6	judgment	judgment	NOUN
ftr-334	1090	7	act	act	NOUN
ftr-334	1090	8	and	and	CCONJ
ftr-334	1090	9	anti	anti	ADJ
ftr-334	1090	10	-	-	ADJ
ftr-334	1090	11	injunction	injunction	ADJ
ftr-334	1090	12	act	act	NOUN
ftr-334	1090	13	limit	limit	VERB
ftr-334	1090	14	the	the	DET
ftr-334	1090	15	ability	ability	NOUN
ftr-334	1090	16	to	to	PART
ftr-334	1090	17	challenge	challenge	VERB
ftr-334	1090	18	the	the	DET
ftr-334	1090	19	procedural	procedural	ADJ
ftr-334	1090	20	sufficiency	sufficiency	NOUN
ftr-334	1090	21	of	of	ADP
ftr-334	1090	22	irs	irs	PROPN
ftr-334	1090	23	guidance	guidance	NOUN
ftr-334	1090	24	outside	outside	ADP
ftr-334	1090	25	traditional	traditional	ADJ
ftr-334	1090	26	deficiency	deficiency	NOUN
ftr-334	1090	27	or	or	CCONJ
ftr-334	1090	28	refund	refund	NOUN
ftr-334	1090	29	litigation	litigation	NOUN
ftr-334	1090	30	matters	matter	NOUN
ftr-334	1090	31	.	.	PUNCT
ftr-334	1091	1	see	see	VERB
ftr-334	1091	2	hickman	hickman	PROPN
ftr-334	1091	3	,	,	PUNCT
ftr-334	1091	4	a	a	DET
ftr-334	1091	5	problem	problem	NOUN
ftr-334	1091	6	of	of	ADP
ftr-334	1091	7	remedy	remedy	NOUN
ftr-334	1091	8	,	,	PUNCT
ftr-334	1091	9	supra	supra	ADJ
ftr-334	1091	10	note	note	NOUN
ftr-334	1091	11	5	5	NUM
ftr-334	1091	12	,	,	PUNCT
ftr-334	1091	13	at	at	ADP
ftr-334	1091	14	1164	1164	NUM
ftr-334	1091	15	-	-	SYM
ftr-334	1091	16	65	65	NUM
ftr-334	1091	17	.	.	PUNCT
ftr-334	1092	1	but	but	CCONJ
ftr-334	1092	2	cf	cf	NOUN
ftr-334	1092	3	cohen	cohen	PROPN
ftr-334	1092	4	v.	v.	PROPN
ftr-334	1092	5	u.s	u.s	PROPN
ftr-334	1092	6	.	.	PROPN
ftr-334	1092	7	,	,	PUNCT
ftr-334	1092	8	650	650	NUM
ftr-334	1092	9	f.3d	f.3d	NUM
ftr-334	1092	10	717	717	NUM
ftr-334	1092	11	,	,	PUNCT
ftr-334	1092	12	731	731	NUM
ftr-334	1092	13	,	,	PUNCT
ftr-334	1092	14	(	(	PUNCT
ftr-334	1092	15	d.c	d.c	PROPN
ftr-334	1092	16	.	.	PROPN
ftr-334	1092	17	cir	cir	PROPN
ftr-334	1092	18	.	.	PROPN
ftr-334	1092	19	2011	2011	NUM
ftr-334	1092	20	)	)	PUNCT
ftr-334	1092	21	(	(	PUNCT
ftr-334	1092	22	holding	hold	VERB
ftr-334	1092	23	in	in	ADP
ftr-334	1092	24	limited	limited	ADJ
ftr-334	1092	25	circumstances	circumstance	NOUN
ftr-334	1092	26	that	that	PRON
ftr-334	1092	27	section	section	VERB
ftr-334	1092	28	702	702	NUM
ftr-334	1092	29	waives	waif	NOUN
ftr-334	1092	30	sovereign	sovereign	ADJ
ftr-334	1092	31	immunity	immunity	NOUN
ftr-334	1092	32	for	for	ADP
ftr-334	1092	33	procedural	procedural	ADJ
ftr-334	1092	34	challenges	challenge	NOUN
ftr-334	1092	35	under	under	ADP
ftr-334	1092	36	apa	apa	PROPN
ftr-334	1092	37	in	in	ADP
ftr-334	1092	38	the	the	DET
ftr-334	1092	39	tax	tax	NOUN
ftr-334	1092	40	context	context	NOUN
ftr-334	1092	41	as	as	ADV
ftr-334	1092	42	well	well	ADV
ftr-334	1092	43	as	as	ADP
ftr-334	1092	44	in	in	ADP
ftr-334	1092	45	other	other	ADJ
ftr-334	1092	46	contexts	contexts	NOUN
ftr-334	1092	47	)	)	PUNCT
ftr-334	1092	48	.	.	PUNCT
ftr-334	1093	1	the	the	DET
ftr-334	1093	2	litigation	litigation	NOUN
ftr-334	1093	3	involved	involve	VERB
ftr-334	1093	4	the	the	DET
ftr-334	1093	5	irs	irs	PROPN
ftr-334	1093	6	's	's	PART
ftr-334	1093	7	special	special	ADJ
ftr-334	1093	8	refund	refund	NOUN
ftr-334	1093	9	scheme	scheme	NOUN
ftr-334	1093	10	for	for	ADP
ftr-334	1093	11	a	a	DET
ftr-334	1093	12	telephone	telephone	NOUN
ftr-334	1093	13	excise	excise	NOUN
ftr-334	1093	14	tax	tax	NOUN
ftr-334	1093	15	that	that	SCONJ
ftr-334	1093	16	a	a	DET
ftr-334	1093	17	number	number	NOUN
ftr-334	1093	18	of	of	ADP
ftr-334	1093	19	circuit	circuit	NOUN
ftr-334	1093	20	courts	court	NOUN
ftr-334	1093	21	had	have	AUX
ftr-334	1093	22	previously	previously	ADV
ftr-334	1093	23	concluded	conclude	VERB
ftr-334	1093	24	was	be	AUX
ftr-334	1093	25	illegally	illegally	ADV
ftr-334	1093	26	collected	collect	VERB
ftr-334	1093	27	.	.	PUNCT
ftr-334	1094	1	after	after	ADP
ftr-334	1094	2	setting	set	VERB
ftr-334	1094	3	up	up	ADP
ftr-334	1094	4	a	a	DET
ftr-334	1094	5	procedure	procedure	NOUN
ftr-334	1094	6	in	in	ADP
ftr-334	1094	7	notice	notice	NOUN
ftr-334	1094	8	2006	2006	NUM
ftr-334	1094	9	-	-	SYM
ftr-334	1094	10	50	50	NUM
ftr-334	1094	11	to	to	PART
ftr-334	1094	12	allow	allow	VERB
ftr-334	1094	13	for	for	ADP
ftr-334	1094	14	refunds	refund	NOUN
ftr-334	1094	15	,	,	PUNCT
ftr-334	1094	16	the	the	DET
ftr-334	1094	17	taxpayer	taxpayer	NOUN
ftr-334	1094	18	in	in	ADP
ftr-334	1094	19	cohen	cohen	PROPN
ftr-334	1094	20	alleged	allege	VERB
ftr-334	1094	21	that	that	SCONJ
ftr-334	1094	22	the	the	DET
ftr-334	1094	23	irs	irs	PROPN
ftr-334	1094	24	failed	fail	VERB
ftr-334	1094	25	to	to	PART
ftr-334	1094	26	comply	comply	VERB
ftr-334	1094	27	with	with	ADP
ftr-334	1094	28	notice	notice	NOUN
ftr-334	1094	29	and	and	CCONJ
ftr-334	1094	30	comment	comment	NOUN
ftr-334	1094	31	procedures	procedure	NOUN
ftr-334	1094	32	applicable	applicable	ADJ
ftr-334	1094	33	to	to	ADP
ftr-334	1094	34	agencies	agency	NOUN
ftr-334	1094	35	that	that	PRON
ftr-334	1094	36	issue	issue	VERB
ftr-334	1094	37	legislative	legislative	ADJ
ftr-334	1094	38	guidance	guidance	NOUN
ftr-334	1094	39	under	under	ADP
ftr-334	1094	40	the	the	DET
ftr-334	1094	41	apa	apa	PROPN
ftr-334	1094	42	.	.	PUNCT
ftr-334	1095	1	in	in	ADP
ftr-334	1095	2	a	a	DET
ftr-334	1095	3	majority	majority	NOUN
ftr-334	1095	4	en	en	ADP
ftr-334	1095	5	banc	banc	PROPN
ftr-334	1095	6	opinion	opinion	NOUN
ftr-334	1095	7	,	,	PUNCT
ftr-334	1095	8	the	the	DET
ftr-334	1095	9	court	court	NOUN
ftr-334	1095	10	read	read	VERB
ftr-334	1095	11	the	the	DET
ftr-334	1095	12	dja	dja	NOUN
ftr-334	1095	13	prohibition	prohibition	NOUN
ftr-334	1095	14	on	on	ADP
ftr-334	1095	15	matters	matter	NOUN
ftr-334	1095	16	"	"	PUNCT
ftr-334	1095	17	with	with	ADP
ftr-334	1095	18	respect	respect	NOUN
ftr-334	1095	19	to	to	ADP
ftr-334	1095	20	federal	federal	ADJ
ftr-334	1095	21	taxes	taxis	NOUN
ftr-334	1095	22	"	"	PUNCT
ftr-334	1095	23	as	as	ADV
ftr-334	1095	24	coterminous	coterminous	ADJ
ftr-334	1095	25	with	with	ADP
ftr-334	1095	26	the	the	DET
ftr-334	1095	27	narrower	narrow	ADJ
ftr-334	1095	28	language	language	NOUN
ftr-334	1095	29	of	of	ADP
ftr-334	1095	30	the	the	DET
ftr-334	1095	31	associated	associated	ADJ
ftr-334	1095	32	anti	anti	ADJ
ftr-334	1095	33	-	-	ADJ
ftr-334	1095	34	injunction	injunction	ADJ
ftr-334	1095	35	act	act	NOUN
ftr-334	1095	36	prohibition	prohibition	NOUN
ftr-334	1095	37	on	on	ADP
ftr-334	1095	38	suits	suit	NOUN
ftr-334	1095	39	,	,	PUNCT
ftr-334	1095	40	which	which	PRON
ftr-334	1095	41	relates	relate	VERB
ftr-334	1095	42	to	to	ADP
ftr-334	1095	43	the	the	DET
ftr-334	1095	44	preclusion	preclusion	NOUN
ftr-334	1095	45	of	of	ADP
ftr-334	1095	46	injunctive	injunctive	ADJ
ftr-334	1095	47	relief	relief	NOUN
ftr-334	1095	48	,	,	PUNCT
ftr-334	1095	49	as	as	ADP
ftr-334	1095	50	"	"	PUNCT
ftr-334	1095	51	restraining	restrain	VERB
ftr-334	1095	52	the	the	DET
ftr-334	1095	53	assessment	assessment	NOUN
ftr-334	1095	54	or	or	CCONJ
ftr-334	1095	55	collection	collection	NOUN
ftr-334	1095	56	of	of	ADP
ftr-334	1095	57	any	any	DET
ftr-334	1095	58	tax	tax	NOUN
ftr-334	1095	59	.	.	PUNCT
ftr-334	1095	60	"	"	PUNCT
ftr-334	1095	61	i.r.c	i.r.c	NOUN
ftr-334	1095	62	.	.	PUNCT
ftr-334	1096	1	§	§	PROPN
ftr-334	1096	2	742	742	NUM
ftr-334	1096	3	1(a	1(a	NUM
ftr-334	1096	4	)	)	PUNCT
ftr-334	1096	5	.	.	PUNCT
ftr-334	1097	1	as	as	SCONJ
ftr-334	1097	2	the	the	DET
ftr-334	1097	3	taxpayers	taxpayer	NOUN
ftr-334	1097	4	in	in	ADP
ftr-334	1097	5	cohen	cohen	PROPN
ftr-334	1097	6	did	do	AUX
ftr-334	1097	7	not	not	PART
ftr-334	1097	8	seek	seek	VERB
ftr-334	1097	9	a	a	DET
ftr-334	1097	10	restraint	restraint	NOUN
ftr-334	1097	11	in	in	ADP
ftr-334	1097	12	the	the	DET
ftr-334	1097	13	assessment	assessment	NOUN
ftr-334	1097	14	or	or	CCONJ
ftr-334	1097	15	collection	collection	NOUN
ftr-334	1097	16	of	of	ADP
ftr-334	1097	17	taxes	taxis	NOUN
ftr-334	1097	18	,	,	PUNCT
ftr-334	1097	19	and	and	CCONJ
ftr-334	1097	20	were	be	AUX
ftr-334	1097	21	rather	rather	ADV
ftr-334	1097	22	disputing	dispute	VERB
ftr-334	1097	23	the	the	DET
ftr-334	1097	24	process	process	NOUN
ftr-334	1097	25	set	set	VERB
ftr-334	1097	26	forth	forth	ADP
ftr-334	1097	27	in	in	ADP
ftr-334	1097	28	the	the	DET
ftr-334	1097	29	notice	notice	NOUN
ftr-334	1097	30	,	,	PUNCT
ftr-334	1097	31	the	the	DET
ftr-334	1097	32	majority	majority	NOUN
ftr-334	1097	33	held	hold	VERB
ftr-334	1097	34	that	that	SCONJ
ftr-334	1097	35	neither	neither	CCONJ
ftr-334	1097	36	the	the	DET
ftr-334	1097	37	anti	anti	ADJ
ftr-334	1097	38	-	-	ADJ
ftr-334	1097	39	injunction	injunction	ADJ
ftr-334	1097	40	act	act	NOUN
ftr-334	1097	41	nor	nor	CCONJ
ftr-334	1097	42	the	the	DET
ftr-334	1097	43	dja	dja	NOUN
ftr-334	1097	44	applied	apply	VERB
ftr-334	1097	45	,	,	PUNCT
ftr-334	1097	46	and	and	CCONJ
ftr-334	1097	47	thus	thus	ADV
ftr-334	1097	48	held	hold	VERB
ftr-334	1097	49	in	in	ADP
ftr-334	1097	50	limited	limited	ADJ
ftr-334	1097	51	circumstances	circumstance	NOUN
ftr-334	1097	52	that	that	PRON
ftr-334	1097	53	section	section	VERB
ftr-334	1097	54	702	702	NUM
ftr-334	1097	55	waives	waif	NOUN
ftr-334	1097	56	sovereign	sovereign	ADJ
ftr-334	1097	57	immunity	immunity	NOUN
ftr-334	1097	58	for	for	ADP
ftr-334	1097	59	procedural	procedural	ADJ
ftr-334	1097	60	challenges	challenge	NOUN
ftr-334	1097	61	to	to	ADP
ftr-334	1097	62	the	the	DET
ftr-334	1097	63	notice	notice	NOUN
ftr-334	1097	64	under	under	ADP
ftr-334	1097	65	the	the	DET
ftr-334	1097	66	apa	apa	PROPN
ftr-334	1097	67	.	.	PROPN
ftr-334	1097	68	cohen	cohen	PROPN
ftr-334	1097	69	,	,	PUNCT
ftr-334	1097	70	650	650	NUM
ftr-334	1097	71	f.3d	f.3d	NUM
ftr-334	1097	72	at	at	ADP
ftr-334	1097	73	724	724	NUM
ftr-334	1097	74	.	.	PUNCT
ftr-334	1098	1	[	[	X
ftr-334	1098	2	vol	vol	NOUN
ftr-334	1098	3	.	.	PUNCT
ftr-334	1099	1	12:7564	12:7564	NUM
ftr-334	1099	2	paradigm	paradigm	NOUN
ftr-334	1099	3	for	for	ADP
ftr-334	1099	4	irs	irs	PROPN
ftr-334	1099	5	guidance	guidance	NOUN
ftr-334	1099	6	town	town	NOUN
ftr-334	1099	7	hall	hall	NOUN
ftr-334	1099	8	meetings	meeting	NOUN
ftr-334	1099	9	and	and	CCONJ
ftr-334	1099	10	direct	direct	ADJ
ftr-334	1099	11	involvement	involvement	NOUN
ftr-334	1099	12	of	of	ADP
ftr-334	1099	13	the	the	DET
ftr-334	1099	14	commissioner	commissioner	NOUN
ftr-334	1099	15	in	in	ADP
ftr-334	1099	16	soliciting	solicit	VERB
ftr-334	1099	17	input	input	NOUN
ftr-334	1099	18	,	,	PUNCT
ftr-334	1099	19	or	or	CCONJ
ftr-334	1099	20	warrant	warrant	NOUN
ftr-334	1099	21	releasing	release	VERB
ftr-334	1099	22	a	a	DET
ftr-334	1099	23	memo	memo	NOUN
ftr-334	1099	24	or	or	CCONJ
ftr-334	1099	25	explanation	explanation	NOUN
ftr-334	1099	26	of	of	ADP
ftr-334	1099	27	its	its	PRON
ftr-334	1099	28	decision	decision	NOUN
ftr-334	1099	29	in	in	ADP
ftr-334	1099	30	adopting	adopt	VERB
ftr-334	1099	31	a	a	DET
ftr-334	1099	32	particular	particular	ADJ
ftr-334	1099	33	approach	approach	NOUN
ftr-334	1099	34	.	.	PUNCT
ftr-334	1100	1	despite	despite	SCONJ
ftr-334	1100	2	my	my	PRON
ftr-334	1100	3	reluctance	reluctance	NOUN
ftr-334	1100	4	to	to	PART
ftr-334	1100	5	provide	provide	VERB
ftr-334	1100	6	a	a	DET
ftr-334	1100	7	tight	tight	ADJ
ftr-334	1100	8	fit	fit	NOUN
ftr-334	1100	9	and	and	CCONJ
ftr-334	1100	10	my	my	PRON
ftr-334	1100	11	desire	desire	NOUN
ftr-334	1100	12	to	to	PART
ftr-334	1100	13	maintain	maintain	VERB
ftr-334	1100	14	agency	agency	NOUN
ftr-334	1100	15	discretion	discretion	NOUN
ftr-334	1100	16	,	,	PUNCT
ftr-334	1100	17	i	i	PRON
ftr-334	1100	18	propose	propose	VERB
ftr-334	1100	19	that	that	SCONJ
ftr-334	1100	20	the	the	DET
ftr-334	1100	21	irs	irs	PROPN
ftr-334	1100	22	consider	consider	VERB
ftr-334	1100	23	a	a	DET
ftr-334	1100	24	number	number	NOUN
ftr-334	1100	25	of	of	ADP
ftr-334	1100	26	factors	factor	NOUN
ftr-334	1100	27	to	to	PART
ftr-334	1100	28	help	help	VERB
ftr-334	1100	29	determine	determine	VERB
ftr-334	1100	30	just	just	ADV
ftr-334	1100	31	how	how	SCONJ
ftr-334	1100	32	much	much	ADJ
ftr-334	1100	33	it	it	PRON
ftr-334	1100	34	should	should	AUX
ftr-334	1100	35	do	do	VERB
ftr-334	1100	36	to	to	PART
ftr-334	1100	37	engage	engage	VERB
ftr-334	1100	38	the	the	DET
ftr-334	1100	39	public	public	NOUN
ftr-334	1100	40	:	:	PUNCT
ftr-334	1100	41	*	*	PUNCT
ftr-334	1100	42	the	the	DET
ftr-334	1100	43	number	number	NOUN
ftr-334	1100	44	of	of	ADP
ftr-334	1100	45	taxpayers	taxpayer	NOUN
ftr-334	1100	46	or	or	CCONJ
ftr-334	1100	47	third	third	ADJ
ftr-334	1100	48	parties	party	NOUN
ftr-334	1100	49	affected	affect	VERB
ftr-334	1100	50	by	by	ADP
ftr-334	1100	51	the	the	DET
ftr-334	1100	52	guidance	guidance	NOUN
ftr-334	1100	53	,	,	PUNCT
ftr-334	1100	54	*	*	PUNCT
ftr-334	1100	55	the	the	DET
ftr-334	1100	56	extent	extent	NOUN
ftr-334	1100	57	to	to	PART
ftr-334	1100	58	which	which	PRON
ftr-334	1100	59	the	the	DET
ftr-334	1100	60	issue	issue	NOUN
ftr-334	1100	61	requires	require	VERB
ftr-334	1100	62	a	a	DET
ftr-334	1100	63	consideration	consideration	NOUN
ftr-334	1100	64	of	of	ADP
ftr-334	1100	65	equitable	equitable	ADJ
ftr-334	1100	66	factors	factor	NOUN
ftr-334	1100	67	,	,	PUNCT
ftr-334	1100	68	*	*	PUNCT
ftr-334	1100	69	the	the	DET
ftr-334	1100	70	extent	extent	NOUN
ftr-334	1100	71	to	to	PART
ftr-334	1100	72	which	which	PRON
ftr-334	1100	73	the	the	DET
ftr-334	1100	74	issue	issue	NOUN
ftr-334	1100	75	gives	give	VERB
ftr-334	1100	76	the	the	DET
ftr-334	1100	77	irs	irs	PROPN
ftr-334	1100	78	broad	broad	ADJ
ftr-334	1100	79	discretion	discretion	NOUN
ftr-334	1100	80	,	,	PUNCT
ftr-334	1100	81	especially	especially	ADV
ftr-334	1100	82	when	when	SCONJ
ftr-334	1100	83	the	the	DET
ftr-334	1100	84	discretion	discretion	NOUN
ftr-334	1100	85	relates	relate	VERB
ftr-334	1100	86	to	to	ADP
ftr-334	1100	87	the	the	DET
ftr-334	1100	88	granting	granting	NOUN
ftr-334	1100	89	of	of	ADP
ftr-334	1100	90	relief	relief	NOUN
ftr-334	1100	91	from	from	ADP
ftr-334	1100	92	liability	liability	NOUN
ftr-334	1100	93	or	or	CCONJ
ftr-334	1100	94	providing	provide	VERB
ftr-334	1100	95	a	a	DET
ftr-334	1100	96	benefit	benefit	NOUN
ftr-334	1100	97	,	,	PUNCT
ftr-334	1100	98	*	*	PUNCT
ftr-334	1100	99	visibility	visibility	NOUN
ftr-334	1100	100	of	of	ADP
ftr-334	1100	101	issues	issue	NOUN
ftr-334	1100	102	to	to	ADP
ftr-334	1100	103	external	external	ADJ
ftr-334	1100	104	parties	party	NOUN
ftr-334	1100	105	,	,	PUNCT
ftr-334	1100	106	*	*	PUNCT
ftr-334	1100	107	severity	severity	NOUN
ftr-334	1100	108	of	of	ADP
ftr-334	1100	109	burden	burden	NOUN
ftr-334	1100	110	the	the	DET
ftr-334	1100	111	rules	rule	NOUN
ftr-334	1100	112	may	may	AUX
ftr-334	1100	113	impose	impose	VERB
ftr-334	1100	114	on	on	ADP
ftr-334	1100	115	taxpayers	taxpayer	NOUN
ftr-334	1100	116	or	or	CCONJ
ftr-334	1100	117	third	third	ADJ
ftr-334	1100	118	parties	party	NOUN
ftr-334	1100	119	,	,	PUNCT
ftr-334	1100	120	*	*	PUNCT
ftr-334	1100	121	extent	extent	NOUN
ftr-334	1100	122	to	to	PART
ftr-334	1100	123	which	which	PRON
ftr-334	1100	124	taxpayer	taxpayer	NOUN
ftr-334	1100	125	rights	right	NOUN
ftr-334	1100	126	are	be	AUX
ftr-334	1100	127	impacted	impact	VERB
ftr-334	1100	128	,	,	PUNCT
ftr-334	1100	129	*	*	PUNCT
ftr-334	1100	130	likelihood	likelihood	NOUN
ftr-334	1100	131	that	that	SCONJ
ftr-334	1100	132	the	the	DET
ftr-334	1100	133	circumstances	circumstance	NOUN
ftr-334	1100	134	of	of	ADP
ftr-334	1100	135	those	those	PRON
ftr-334	1100	136	impacted	impact	VERB
ftr-334	1100	137	by	by	ADP
ftr-334	1100	138	rules	rule	NOUN
ftr-334	1100	139	differs	differ	VERB
ftr-334	1100	140	from	from	ADP
ftr-334	1100	141	the	the	DET
ftr-334	1100	142	circumstances	circumstance	NOUN
ftr-334	1100	143	of	of	ADP
ftr-334	1100	144	the	the	DET
ftr-334	1100	145	regulating	regulate	VERB
ftr-334	1100	146	agency	agency	NOUN
ftr-334	1100	147	,	,	PUNCT
ftr-334	1100	148	*	*	PUNCT
ftr-334	1100	149	extent	extent	NOUN
ftr-334	1100	150	that	that	SCONJ
ftr-334	1100	151	the	the	DET
ftr-334	1100	152	issue	issue	NOUN
ftr-334	1100	153	has	have	AUX
ftr-334	1100	154	the	the	DET
ftr-334	1100	155	attention	attention	NOUN
ftr-334	1100	156	of	of	ADP
ftr-334	1100	157	parties	party	NOUN
ftr-334	1100	158	that	that	PRON
ftr-334	1100	159	are	be	AUX
ftr-334	1100	160	familiar	familiar	ADJ
ftr-334	1100	161	with	with	ADP
ftr-334	1100	162	or	or	CCONJ
ftr-334	1100	163	involved	involve	VERB
ftr-334	1100	164	in	in	ADP
ftr-334	1100	165	the	the	DET
ftr-334	1100	166	informal	informal	ADJ
ftr-334	1100	167	process	process	NOUN
ftr-334	1100	168	of	of	ADP
ftr-334	1100	169	influencing	influence	VERB
ftr-334	1100	170	,	,	PUNCT
ftr-334	1100	171	*	*	PUNCT
ftr-334	1100	172	the	the	DET
ftr-334	1100	173	administrative	administrative	ADJ
ftr-334	1100	174	burden	burden	NOUN
ftr-334	1100	175	on	on	ADP
ftr-334	1100	176	the	the	DET
ftr-334	1100	177	irs	irs	PROPN
ftr-334	1100	178	given	give	VERB
ftr-334	1100	179	other	other	ADJ
ftr-334	1100	180	demands	demand	NOUN
ftr-334	1100	181	it	it	PRON
ftr-334	1100	182	faces	face	VERB
ftr-334	1100	183	,	,	PUNCT
ftr-334	1100	184	*	*	PUNCT
ftr-334	1100	185	the	the	DET
ftr-334	1100	186	extent	extent	NOUN
ftr-334	1100	187	that	that	SCONJ
ftr-334	1100	188	the	the	DET
ftr-334	1100	189	issue	issue	NOUN
ftr-334	1100	190	requires	require	VERB
ftr-334	1100	191	immediate	immediate	ADJ
ftr-334	1100	192	guidance	guidance	NOUN
ftr-334	1100	193	.	.	PUNCT
ftr-334	1101	1	79	79	NUM
ftr-334	1102	1	the	the	DET
ftr-334	1102	2	benefit	benefit	NOUN
ftr-334	1102	3	of	of	ADP
ftr-334	1102	4	this	this	DET
ftr-334	1102	5	approach	approach	NOUN
ftr-334	1102	6	is	be	AUX
ftr-334	1102	7	that	that	SCONJ
ftr-334	1102	8	it	it	PRON
ftr-334	1102	9	requires	require	VERB
ftr-334	1102	10	the	the	DET
ftr-334	1102	11	irs	irs	PROPN
ftr-334	1102	12	to	to	PART
ftr-334	1102	13	consider	consider	VERB
ftr-334	1102	14	the	the	DET
ftr-334	1102	15	circumstances	circumstance	NOUN
ftr-334	1102	16	both	both	CCONJ
ftr-334	1102	17	for	for	ADP
ftr-334	1102	18	and	and	CCONJ
ftr-334	1102	19	against	against	ADP
ftr-334	1102	20	engaging	engage	VERB
ftr-334	1102	21	the	the	DET
ftr-334	1102	22	public	public	NOUN
ftr-334	1102	23	.	.	PUNCT
ftr-334	1103	1	how	how	SCONJ
ftr-334	1103	2	much	much	ADJ
ftr-334	1103	3	the	the	DET
ftr-334	1103	4	scale	scale	NOUN
ftr-334	1103	5	should	should	AUX
ftr-334	1103	6	be	be	AUX
ftr-334	1103	7	tipped	tip	VERB
ftr-334	1103	8	in	in	ADP
ftr-334	1103	9	any	any	DET
ftr-334	1103	10	issue	issue	NOUN
ftr-334	1103	11	requires	require	VERB
ftr-334	1103	12	the	the	DET
ftr-334	1103	13	judgment	judgment	NOUN
ftr-334	1103	14	of	of	ADP
ftr-334	1103	15	the	the	DET
ftr-334	1103	16	irs	irs	PROPN
ftr-334	1103	17	;	;	PUNCT
ftr-334	1103	18	yet	yet	ADV
ftr-334	1103	19	,	,	PUNCT
ftr-334	1103	20	by	by	ADP
ftr-334	1103	21	at	at	ADV
ftr-334	1103	22	least	least	ADJ
ftr-334	1103	23	considering	consider	VERB
ftr-334	1103	24	the	the	DET
ftr-334	1103	25	factors	factor	NOUN
ftr-334	1103	26	,	,	PUNCT
ftr-334	1103	27	the	the	DET
ftr-334	1103	28	irs	irs	PROPN
ftr-334	1103	29	will	will	AUX
ftr-334	1103	30	weigh	weigh	VERB
ftr-334	1103	31	the	the	DET
ftr-334	1103	32	merits	merit	NOUN
ftr-334	1103	33	associated	associate	VERB
ftr-334	1103	34	with	with	ADP
ftr-334	1103	35	seeking	seek	VERB
ftr-334	1103	36	guidance	guidance	NOUN
ftr-334	1103	37	.	.	PUNCT
ftr-334	1104	1	for	for	ADP
ftr-334	1104	2	example	example	NOUN
ftr-334	1104	3	,	,	PUNCT
ftr-334	1104	4	an	an	DET
ftr-334	1104	5	issue	issue	NOUN
ftr-334	1104	6	that	that	PRON
ftr-334	1104	7	requires	require	VERB
ftr-334	1104	8	the	the	DET
ftr-334	1104	9	agency	agency	NOUN
ftr-334	1104	10	to	to	PART
ftr-334	1104	11	consider	consider	VERB
ftr-334	1104	12	equitable	equitable	ADJ
ftr-334	1104	13	factors	factor	NOUN
ftr-334	1104	14	in	in	ADP
ftr-334	1104	15	granting	grant	VERB
ftr-334	1104	16	relief	relief	NOUN
ftr-334	1104	17	,	,	PUNCT
ftr-334	1104	18	or	or	CCONJ
ftr-334	1104	19	one	one	NUM
ftr-334	1104	20	that	that	PRON
ftr-334	1104	21	gives	give	VERB
ftr-334	1104	22	the	the	DET
ftr-334	1104	23	irs	irs	PROPN
ftr-334	1104	24	broad	broad	ADJ
ftr-334	1104	25	discretion	discretion	NOUN
ftr-334	1104	26	,	,	PUNCT
ftr-334	1104	27	would	would	AUX
ftr-334	1104	28	presumptively	presumptively	ADV
ftr-334	1104	29	attract	attract	VERB
ftr-334	1104	30	greater	great	ADJ
ftr-334	1104	31	process	process	NOUN
ftr-334	1104	32	.	.	PUNCT
ftr-334	1105	1	the	the	DET
ftr-334	1105	2	presumption	presumption	NOUN
ftr-334	1105	3	could	could	AUX
ftr-334	1105	4	be	be	AUX
ftr-334	1105	5	179	179	NUM
ftr-334	1105	6	.	.	PUNCT
ftr-334	1106	1	these	these	DET
ftr-334	1106	2	factors	factor	NOUN
ftr-334	1106	3	were	be	AUX
ftr-334	1106	4	adopted	adopt	VERB
ftr-334	1106	5	from	from	ADP
ftr-334	1106	6	nina	nina	PROPN
ftr-334	1106	7	olson	olson	PROPN
ftr-334	1106	8	's	's	PART
ftr-334	1106	9	response	response	NOUN
ftr-334	1106	10	to	to	ADP
ftr-334	1106	11	tigta	tigta	ADJ
ftr-334	1106	12	report	report	NOUN
ftr-334	1106	13	evaluating	evaluate	VERB
ftr-334	1106	14	the	the	DET
ftr-334	1106	15	tsa	tsa	NOUN
ftr-334	1106	16	process	process	NOUN
ftr-334	1106	17	used	use	VERB
ftr-334	1106	18	to	to	PART
ftr-334	1106	19	identify	identify	VERB
ftr-334	1106	20	potential	potential	ADJ
ftr-334	1106	21	systemic	systemic	ADJ
ftr-334	1106	22	issues	issue	NOUN
ftr-334	1106	23	.	.	PUNCT
ftr-334	1107	1	see	see	VERB
ftr-334	1107	2	treasury	treasury	PROPN
ftr-334	1107	3	inspector	inspector	NOUN
ftr-334	1107	4	general	general	NOUN
ftr-334	1107	5	for	for	ADP
ftr-334	1107	6	tax	tax	NOUN
ftr-334	1107	7	administration	administration	NOUN
ftr-334	1107	8	,	,	PUNCT
ftr-334	1107	9	the	the	DET
ftr-334	1107	10	identification	identification	NOUN
ftr-334	1107	11	and	and	CCONJ
ftr-334	1107	12	evaluation	evaluation	NOUN
ftr-334	1107	13	of	of	ADP
ftr-334	1107	14	systemic	systemic	ADJ
ftr-334	1107	15	advocacy	advocacy	NOUN
ftr-334	1107	16	projects	project	NOUN
ftr-334	1107	17	designed	design	VERB
ftr-334	1107	18	to	to	PART
ftr-334	1107	19	resolve	resolve	VERB
ftr-334	1107	20	broad	broad	ADV
ftr-334	1107	21	-	-	PUNCT
ftr-334	1107	22	based	base	VERB
ftr-334	1107	23	taxpayer	taxpayer	NOUN
ftr-334	1107	24	problems	problem	NOUN
ftr-334	1107	25	can	can	AUX
ftr-334	1107	26	be	be	AUX
ftr-334	1107	27	improved	improve	VERB
ftr-334	1107	28	,	,	PUNCT
ftr-334	1107	29	jun	jun	PROPN
ftr-334	1107	30	.	.	PROPN
ftr-334	1107	31	27	27	NUM
ftr-334	1107	32	,	,	PUNCT
ftr-334	1107	33	2011	2011	NUM
ftr-334	1107	34	http://www.treasury.gov/	http://www.treasury.gov/	NOUN
ftr-334	1107	35	tigta	tigta	NOUN
ftr-334	1107	36	/	/	SYM
ftr-334	1107	37	auditreports/201	auditreports/201	NOUN
ftr-334	1107	38	1reports/201110052fr.pdf	1reports/201110052fr.pdf	NOUN
ftr-334	1107	39	the	the	DET
ftr-334	1107	40	report	report	NOUN
ftr-334	1107	41	stated	state	VERB
ftr-334	1107	42	that	that	SCONJ
ftr-334	1107	43	improvements	improvement	NOUN
ftr-334	1107	44	can	can	AUX
ftr-334	1107	45	be	be	AUX
ftr-334	1107	46	made	make	VERB
ftr-334	1107	47	to	to	ADP
ftr-334	1107	48	tas	tas	PROPN
ftr-334	1107	49	's	's	PART
ftr-334	1107	50	screening	screening	NOUN
ftr-334	1107	51	process	process	NOUN
ftr-334	1107	52	used	use	VERB
ftr-334	1107	53	to	to	PART
ftr-334	1107	54	identify	identify	VERB
ftr-334	1107	55	these	these	DET
ftr-334	1107	56	systemic	systemic	ADJ
ftr-334	1107	57	issues	issue	NOUN
ftr-334	1107	58	.	.	PUNCT
ftr-334	1108	1	the	the	DET
ftr-334	1108	2	national	national	PROPN
ftr-334	1108	3	taxpayer	taxpayer	PROPN
ftr-334	1108	4	advocate	advocate	NOUN
ftr-334	1108	5	responded	respond	VERB
ftr-334	1108	6	that	that	SCONJ
ftr-334	1108	7	tas	tas	PROPN
ftr-334	1108	8	has	have	AUX
ftr-334	1108	9	in	in	ADP
ftr-334	1108	10	fact	fact	NOUN
ftr-334	1108	11	developed	develop	VERB
ftr-334	1108	12	a	a	DET
ftr-334	1108	13	number	number	NOUN
ftr-334	1108	14	of	of	ADP
ftr-334	1108	15	criteria	criterion	NOUN
ftr-334	1108	16	that	that	PRON
ftr-334	1108	17	apply	apply	VERB
ftr-334	1108	18	when	when	SCONJ
ftr-334	1108	19	evaluation	evaluation	NOUN
ftr-334	1108	20	potential	potential	ADJ
ftr-334	1108	21	impact	impact	NOUN
ftr-334	1108	22	of	of	ADP
ftr-334	1108	23	systemic	systemic	ADJ
ftr-334	1108	24	issues	issue	NOUN
ftr-334	1108	25	and	and	CCONJ
ftr-334	1108	26	asserted	assert	VERB
ftr-334	1108	27	that	that	SCONJ
ftr-334	1108	28	issues	issue	NOUN
ftr-334	1108	29	can	can	AUX
ftr-334	1108	30	only	only	ADV
ftr-334	1108	31	be	be	AUX
ftr-334	1108	32	evaluated	evaluate	VERB
ftr-334	1108	33	based	base	VERB
ftr-334	1108	34	on	on	ADP
ftr-334	1108	35	an	an	DET
ftr-334	1108	36	exercise	exercise	NOUN
ftr-334	1108	37	of	of	ADP
ftr-334	1108	38	informed	informed	ADJ
ftr-334	1108	39	judgment	judgment	NOUN
ftr-334	1108	40	.	.	PUNCT
ftr-334	1109	1	i	i	PRON
ftr-334	1109	2	d	d	PROPN
ftr-334	1109	3	at	at	ADP
ftr-334	1109	4	17	17	NUM
ftr-334	1109	5	-	-	SYM
ftr-334	1109	6	19	19	NUM
ftr-334	1109	7	.	.	NOUN
ftr-334	1109	8	2012	2012	NUM
ftr-334	1109	9	]	]	PUNCT
ftr-334	1109	10	565	565	NUM
ftr-334	1109	11	florida	florida	PROPN
ftr-334	1109	12	tax	tax	NOUN
ftr-334	1109	13	review	review	NOUN
ftr-334	1109	14	rebutted	rebut	VERB
ftr-334	1109	15	,	,	PUNCT
ftr-334	1109	16	however	however	ADV
ftr-334	1109	17	,	,	PUNCT
ftr-334	1109	18	if	if	SCONJ
ftr-334	1109	19	there	there	PRON
ftr-334	1109	20	was	be	VERB
ftr-334	1109	21	an	an	DET
ftr-334	1109	22	immediate	immediate	ADJ
ftr-334	1109	23	need	need	NOUN
ftr-334	1109	24	for	for	ADP
ftr-334	1109	25	guidance	guidance	NOUN
ftr-334	1109	26	.	.	PUNCT
ftr-334	1110	1	80	80	NUM
ftr-334	1110	2	to	to	PART
ftr-334	1110	3	assist	assist	VERB
ftr-334	1110	4	with	with	ADP
ftr-334	1110	5	the	the	DET
ftr-334	1110	6	important	important	ADJ
ftr-334	1110	7	goal	goal	NOUN
ftr-334	1110	8	of	of	ADP
ftr-334	1110	9	educating	educate	VERB
ftr-334	1110	10	the	the	DET
ftr-334	1110	11	public	public	NOUN
ftr-334	1110	12	as	as	ADV
ftr-334	1110	13	well	well	ADV
ftr-334	1110	14	as	as	ADP
ftr-334	1110	15	increasing	increase	VERB
ftr-334	1110	16	the	the	DET
ftr-334	1110	17	broader	broad	ADJ
ftr-334	1110	18	acceptance	acceptance	NOUN
ftr-334	1110	19	of	of	ADP
ftr-334	1110	20	the	the	DET
ftr-334	1110	21	irs	irs	PROPN
ftr-334	1110	22	's	's	PART
ftr-334	1110	23	actions	action	NOUN
ftr-334	1110	24	,	,	PUNCT
ftr-334	1110	25	the	the	DET
ftr-334	1110	26	irs	irs	PROPN
ftr-334	1110	27	should	should	AUX
ftr-334	1110	28	briefly	briefly	ADV
ftr-334	1110	29	explain	explain	VERB
ftr-334	1110	30	the	the	DET
ftr-334	1110	31	rationale	rationale	NOUN
ftr-334	1110	32	for	for	ADP
ftr-334	1110	33	the	the	DET
ftr-334	1110	34	process	process	NOUN
ftr-334	1110	35	it	it	PRON
ftr-334	1110	36	chooses	choose	VERB
ftr-334	1110	37	for	for	ADP
ftr-334	1110	38	any	any	DET
ftr-334	1110	39	issue	issue	NOUN
ftr-334	1110	40	,	,	PUNCT
ftr-334	1110	41	and	and	CCONJ
ftr-334	1110	42	summarize	summarize	VERB
ftr-334	1110	43	the	the	DET
ftr-334	1110	44	nature	nature	NOUN
ftr-334	1110	45	of	of	ADP
ftr-334	1110	46	meaningful	meaningful	ADJ
ftr-334	1110	47	comments	comment	NOUN
ftr-334	1110	48	and	and	CCONJ
ftr-334	1110	49	input	input	NOUN
ftr-334	1110	50	it	it	PRON
ftr-334	1110	51	received	receive	VERB
ftr-334	1110	52	during	during	ADP
ftr-334	1110	53	the	the	DET
ftr-334	1110	54	procedures	procedure	NOUN
ftr-334	1110	55	leading	lead	VERB
ftr-334	1110	56	to	to	ADP
ftr-334	1110	57	the	the	DET
ftr-334	1110	58	promulgation	promulgation	NOUN
ftr-334	1110	59	of	of	ADP
ftr-334	1110	60	the	the	DET
ftr-334	1110	61	guidance	guidance	NOUN
ftr-334	1110	62	it	it	PRON
ftr-334	1110	63	issues	issue	NOUN
ftr-334	1110	64	.	.	PUNCT
ftr-334	1110	65	'	'	PUNCT
ftr-334	1111	1	81	81	NUM
ftr-334	1111	2	a	a	DET
ftr-334	1111	3	prominent	prominent	ADJ
ftr-334	1111	4	place	place	NOUN
ftr-334	1111	5	in	in	ADP
ftr-334	1111	6	the	the	DET
ftr-334	1111	7	discussion	discussion	NOUN
ftr-334	1111	8	should	should	AUX
ftr-334	1111	9	be	be	AUX
ftr-334	1111	10	the	the	DET
ftr-334	1111	11	views	view	NOUN
ftr-334	1111	12	of	of	ADP
ftr-334	1111	13	tas	ta	NOUN
ftr-334	1111	14	or	or	CCONJ
ftr-334	1111	15	tax	tax	NOUN
ftr-334	1111	16	clinics	clinic	NOUN
ftr-334	1111	17	,	,	PUNCT
ftr-334	1111	18	as	as	ADV
ftr-334	1111	19	well	well	ADV
ftr-334	1111	20	as	as	ADP
ftr-334	1111	21	the	the	DET
ftr-334	1111	22	justification	justification	NOUN
ftr-334	1111	23	for	for	ADP
ftr-334	1111	24	the	the	DET
ftr-334	1111	25	adoption	adoption	NOUN
ftr-334	1111	26	of	of	ADP
ftr-334	1111	27	a	a	DET
ftr-334	1111	28	particular	particular	ADJ
ftr-334	1111	29	rule	rule	NOUN
ftr-334	1111	30	.	.	PUNCT
ftr-334	1112	1	in	in	ADP
ftr-334	1112	2	the	the	DET
ftr-334	1112	3	next	next	ADJ
ftr-334	1112	4	section	section	NOUN
ftr-334	1112	5	,	,	PUNCT
ftr-334	1112	6	i	i	PRON
ftr-334	1112	7	discuss	discuss	VERB
ftr-334	1112	8	how	how	SCONJ
ftr-334	1112	9	strengthening	strengthen	VERB
ftr-334	1112	10	the	the	DET
ftr-334	1112	11	role	role	NOUN
ftr-334	1112	12	of	of	ADP
ftr-334	1112	13	intermediaries	intermediary	NOUN
ftr-334	1112	14	such	such	ADJ
ftr-334	1112	15	as	as	ADP
ftr-334	1112	16	the	the	DET
ftr-334	1112	17	taxpayer	taxpayer	NOUN
ftr-334	1112	18	advocate	advocate	NOUN
ftr-334	1112	19	service	service	NOUN
ftr-334	1112	20	and	and	CCONJ
ftr-334	1112	21	low	low	ADJ
ftr-334	1112	22	income	income	NOUN
ftr-334	1112	23	taxpayer	taxpayer	NOUN
ftr-334	1112	24	clinics	clinic	NOUN
ftr-334	1112	25	can	can	AUX
ftr-334	1112	26	assist	assist	VERB
ftr-334	1112	27	the	the	DET
ftr-334	1112	28	agency	agency	NOUN
ftr-334	1112	29	in	in	ADP
ftr-334	1112	30	addressing	address	VERB
ftr-334	1112	31	the	the	DET
ftr-334	1112	32	challenges	challenge	NOUN
ftr-334	1112	33	associated	associate	VERB
ftr-334	1112	34	with	with	ADP
ftr-334	1112	35	underrepresentation	underrepresentation	NOUN
ftr-334	1112	36	.	.	PUNCT
ftr-334	1113	1	even	even	ADV
ftr-334	1113	2	if	if	SCONJ
ftr-334	1113	3	congress	congress	PROPN
ftr-334	1113	4	were	be	AUX
ftr-334	1113	5	to	to	PART
ftr-334	1113	6	amend	amend	VERB
ftr-334	1113	7	the	the	DET
ftr-334	1113	8	apa	apa	PROPN
ftr-334	1113	9	,	,	PUNCT
ftr-334	1113	10	or	or	CCONJ
ftr-334	1113	11	the	the	DET
ftr-334	1113	12	irs	irs	PROPN
ftr-334	1113	13	were	be	AUX
ftr-334	1113	14	to	to	PART
ftr-334	1113	15	engage	engage	VERB
ftr-334	1113	16	proactively	proactively	ADV
ftr-334	1113	17	to	to	PART
ftr-334	1113	18	seek	seek	VERB
ftr-334	1113	19	the	the	DET
ftr-334	1113	20	input	input	NOUN
ftr-334	1113	21	of	of	ADP
ftr-334	1113	22	all	all	DET
ftr-334	1113	23	those	those	PRON
ftr-334	1113	24	it	it	PRON
ftr-334	1113	25	regulates	regulate	VERB
ftr-334	1113	26	,	,	PUNCT
ftr-334	1113	27	these	these	DET
ftr-334	1113	28	intermediaries	intermediary	NOUN
ftr-334	1113	29	are	be	AUX
ftr-334	1113	30	necessary	necessary	ADJ
ftr-334	1113	31	to	to	PART
ftr-334	1113	32	overcome	overcome	VERB
ftr-334	1113	33	barriers	barrier	NOUN
ftr-334	1113	34	such	such	ADJ
ftr-334	1113	35	as	as	ADP
ftr-334	1113	36	time	time	NOUN
ftr-334	1113	37	,	,	PUNCT
ftr-334	1113	38	public	public	ADJ
ftr-334	1113	39	expertise	expertise	NOUN
ftr-334	1113	40	,	,	PUNCT
ftr-334	1113	41	and	and	CCONJ
ftr-334	1113	42	technical	technical	ADJ
ftr-334	1113	43	knowledge	knowledge	NOUN
ftr-334	1113	44	,	,	PUNCT
ftr-334	1113	45	all	all	PRON
ftr-334	1113	46	of	of	ADP
ftr-334	1113	47	which	which	PRON
ftr-334	1113	48	limit	limit	VERB
ftr-334	1113	49	involvement	involvement	NOUN
ftr-334	1113	50	in	in	ADP
ftr-334	1113	51	the	the	DET
ftr-334	1113	52	american	american	ADJ
ftr-334	1113	53	political	political	ADJ
ftr-334	1113	54	system	system	NOUN
ftr-334	1113	55	among	among	ADP
ftr-334	1113	56	those	those	PRON
ftr-334	1113	57	that	that	PRON
ftr-334	1113	58	have	have	VERB
ftr-334	1113	59	the	the	DET
ftr-334	1113	60	fewest	few	ADJ
ftr-334	1113	61	resources	resource	NOUN
ftr-334	1113	62	.	.	PUNCT
ftr-334	1114	1	c.	c.	NOUN
ftr-334	1114	2	how	how	SCONJ
ftr-334	1114	3	the	the	DET
ftr-334	1114	4	taxpayer	taxpayer	NOUN
ftr-334	1114	5	advocate	advocate	NOUN
ftr-334	1114	6	service	service	NOUN
ftr-334	1114	7	and	and	CCONJ
ftr-334	1114	8	clinics	clinic	NOUN
ftr-334	1114	9	can	can	AUX
ftr-334	1114	10	help	help	VERB
ftr-334	1114	11	ensure	ensure	VERB
ftr-334	1114	12	that	that	SCONJ
ftr-334	1114	13	lower	low	ADJ
ftr-334	1114	14	income	income	NOUN
ftr-334	1114	15	taxpayer	taxpayer	NOUN
ftr-334	1114	16	's	's	PART
ftr-334	1114	17	interests	interest	NOUN
ftr-334	1114	18	are	be	AUX
ftr-334	1114	19	served	serve	VERB
ftr-334	1114	20	in	in	ADP
ftr-334	1114	21	the	the	DET
ftr-334	1114	22	rulemaking	rulemaking	NOUN
ftr-334	1114	23	process	process	NOUN
ftr-334	1114	24	as	as	SCONJ
ftr-334	1114	25	described	describe	VERB
ftr-334	1114	26	above	above	ADV
ftr-334	1114	27	,	,	PUNCT
ftr-334	1114	28	the	the	DET
ftr-334	1114	29	irs	irs	PROPN
ftr-334	1114	30	can	can	AUX
ftr-334	1114	31	do	do	VERB
ftr-334	1114	32	more	more	ADJ
ftr-334	1114	33	to	to	PART
ftr-334	1114	34	seek	seek	VERB
ftr-334	1114	35	out	out	ADP
ftr-334	1114	36	the	the	DET
ftr-334	1114	37	voice	voice	NOUN
ftr-334	1114	38	of	of	ADP
ftr-334	1114	39	the	the	DET
ftr-334	1114	40	underrepresented	underrepresented	ADJ
ftr-334	1114	41	in	in	ADP
ftr-334	1114	42	the	the	DET
ftr-334	1114	43	rulemaking	rulemaking	NOUN
ftr-334	1114	44	process	process	NOUN
ftr-334	1114	45	.	.	PUNCT
ftr-334	1115	1	even	even	ADV
ftr-334	1115	2	with	with	ADP
ftr-334	1115	3	an	an	DET
ftr-334	1115	4	irs	irs	PROPN
ftr-334	1115	5	determined	determine	VERB
ftr-334	1115	6	to	to	PART
ftr-334	1115	7	seek	seek	VERB
ftr-334	1115	8	input	input	NOUN
ftr-334	1115	9	from	from	ADP
ftr-334	1115	10	groups	group	NOUN
ftr-334	1115	11	underrepresented	underrepresente	VERB
ftr-334	1115	12	in	in	ADP
ftr-334	1115	13	the	the	DET
ftr-334	1115	14	political	political	ADJ
ftr-334	1115	15	process	process	NOUN
ftr-334	1115	16	,	,	PUNCT
ftr-334	1115	17	however	however	ADV
ftr-334	1115	18	,	,	PUNCT
ftr-334	1115	19	it	it	PRON
ftr-334	1115	20	is	be	AUX
ftr-334	1115	21	likely	likely	ADJ
ftr-334	1115	22	that	that	SCONJ
ftr-334	1115	23	due	due	ADP
ftr-334	1115	24	to	to	ADP
ftr-334	1115	25	the	the	DET
ftr-334	1115	26	characteristics	characteristic	NOUN
ftr-334	1115	27	of	of	ADP
ftr-334	1115	28	lower	low	ADJ
ftr-334	1115	29	-	-	PUNCT
ftr-334	1115	30	income	income	NOUN
ftr-334	1115	31	or	or	CCONJ
ftr-334	1115	32	underrepresented	underrepresented	ADJ
ftr-334	1115	33	taxpayers	taxpayer	NOUN
ftr-334	1115	34	that	that	PRON
ftr-334	1115	35	are	be	AUX
ftr-334	1115	36	the	the	DET
ftr-334	1115	37	subject	subject	NOUN
ftr-334	1115	38	of	of	ADP
ftr-334	1115	39	irs	irs	PROPN
ftr-334	1115	40	guidance	guidance	NOUN
ftr-334	1115	41	,	,	PUNCT
ftr-334	1115	42	there	there	PRON
ftr-334	1115	43	would	would	AUX
ftr-334	1115	44	be	be	AUX
ftr-334	1115	45	a	a	DET
ftr-334	1115	46	shortage	shortage	NOUN
ftr-334	1115	47	of	of	ADP
ftr-334	1115	48	meaningful	meaningful	ADJ
ftr-334	1115	49	input	input	NOUN
ftr-334	1115	50	.	.	PUNCT
ftr-334	1116	1	accordingly	accordingly	ADV
ftr-334	1116	2	,	,	PUNCT
ftr-334	1116	3	i	i	PRON
ftr-334	1116	4	propose	propose	VERB
ftr-334	1116	5	an	an	DET
ftr-334	1116	6	approach	approach	NOUN
ftr-334	1116	7	that	that	PRON
ftr-334	1116	8	would	would	AUX
ftr-334	1116	9	first	first	ADV
ftr-334	1116	10	,	,	PUNCT
ftr-334	1116	11	as	as	SCONJ
ftr-334	1116	12	described	describe	VERB
ftr-334	1116	13	above	above	ADV
ftr-334	1116	14	,	,	PUNCT
ftr-334	1116	15	require	require	VERB
ftr-334	1116	16	the	the	DET
ftr-334	1116	17	irs	irs	PROPN
ftr-334	1116	18	to	to	PART
ftr-334	1116	19	take	take	VERB
ftr-334	1116	20	positive	positive	ADJ
ftr-334	1116	21	steps	step	NOUN
ftr-334	1116	22	to	to	PART
ftr-334	1116	23	reach	reach	VERB
ftr-334	1116	24	out	out	ADP
ftr-334	1116	25	to	to	PART
ftr-334	1116	26	seek	seek	VERB
ftr-334	1116	27	input	input	NOUN
ftr-334	1116	28	,	,	PUNCT
ftr-334	1116	29	and	and	CCONJ
ftr-334	1116	30	second	second	ADV
ftr-334	1116	31	,	,	PUNCT
ftr-334	1116	32	ensure	ensure	VERB
ftr-334	1116	33	that	that	SCONJ
ftr-334	1116	34	organized	organize	VERB
ftr-334	1116	35	third	third	ADJ
ftr-334	1116	36	parties	party	NOUN
ftr-334	1116	37	are	be	AUX
ftr-334	1116	38	encouraged	encourage	VERB
ftr-334	1116	39	and	and	CCONJ
ftr-334	1116	40	incentivized	incentivize	VERB
ftr-334	1116	41	to	to	PART
ftr-334	1116	42	contribute	contribute	VERB
ftr-334	1116	43	to	to	ADP
ftr-334	1116	44	the	the	DET
ftr-334	1116	45	irs	irs	PROPN
ftr-334	1116	46	's	's	PART
ftr-334	1116	47	formation	formation	NOUN
ftr-334	1116	48	of	of	ADP
ftr-334	1116	49	rules	rule	NOUN
ftr-334	1116	50	.	.	PUNCT
ftr-334	1117	1	my	my	PRON
ftr-334	1117	2	idea	idea	NOUN
ftr-334	1117	3	is	be	AUX
ftr-334	1117	4	not	not	PART
ftr-334	1117	5	novel	novel	ADJ
ftr-334	1117	6	;	;	PUNCT
ftr-334	1117	7	scholars	scholar	NOUN
ftr-334	1117	8	outside	outside	ADP
ftr-334	1117	9	the	the	DET
ftr-334	1117	10	tax	tax	NOUN
ftr-334	1117	11	area	area	NOUN
ftr-334	1117	12	have	have	AUX
ftr-334	1117	13	long	long	ADV
ftr-334	1117	14	noted	note	VERB
ftr-334	1117	15	how	how	SCONJ
ftr-334	1117	16	poorer	poor	ADJ
ftr-334	1117	17	americans	americans	PROPN
ftr-334	1117	18	are	be	AUX
ftr-334	1117	19	underrepresented	underrepresente	VERB
ftr-334	1117	20	in	in	ADP
ftr-334	1117	21	the	the	DET
ftr-334	1117	22	political	political	ADJ
ftr-334	1117	23	process	process	NOUN
ftr-334	1117	24	,	,	PUNCT
ftr-334	1117	25	and	and	CCONJ
ftr-334	1117	26	that	that	SCONJ
ftr-334	1117	27	agencies	agency	NOUN
ftr-334	1117	28	often	often	ADV
ftr-334	1117	29	need	need	VERB
ftr-334	1117	30	to	to	PART
ftr-334	1117	31	interact	interact	VERB
ftr-334	1117	32	with	with	ADP
ftr-334	1117	33	organized	organize	VERB
ftr-334	1117	34	intermediaries	intermediary	NOUN
ftr-334	1117	35	or	or	CCONJ
ftr-334	1117	36	proxies	proxy	NOUN
ftr-334	1117	37	who	who	PRON
ftr-334	1117	38	can	can	AUX
ftr-334	1117	39	advance	advance	VERB
ftr-334	1117	40	the	the	DET
ftr-334	1117	41	interest	interest	NOUN
ftr-334	1117	42	of	of	ADP
ftr-334	1117	43	people	people	NOUN
ftr-334	1117	44	who	who	PRON
ftr-334	1117	45	the	the	DET
ftr-334	1117	46	agencies	agency	NOUN
ftr-334	1117	47	regulate	regulate	VERB
ftr-334	1117	48	.	.	PUNCT
ftr-334	1118	1	182	182	NUM
ftr-334	1118	2	180	180	NUM
ftr-334	1118	3	.	.	PUNCT
ftr-334	1119	1	the	the	DET
ftr-334	1119	2	immediate	immediate	ADJ
ftr-334	1119	3	need	need	NOUN
ftr-334	1119	4	for	for	ADP
ftr-334	1119	5	guidance	guidance	NOUN
ftr-334	1119	6	should	should	AUX
ftr-334	1119	7	not	not	PART
ftr-334	1119	8	necessarily	necessarily	ADV
ftr-334	1119	9	foreclose	foreclose	VERB
ftr-334	1119	10	involvement	involvement	NOUN
ftr-334	1119	11	;	;	PUNCT
ftr-334	1119	12	interim	interim	ADJ
ftr-334	1119	13	rules	rule	NOUN
ftr-334	1119	14	could	could	AUX
ftr-334	1119	15	be	be	AUX
ftr-334	1119	16	adopted	adopt	VERB
ftr-334	1119	17	,	,	PUNCT
ftr-334	1119	18	with	with	ADP
ftr-334	1119	19	guidance	guidance	NOUN
ftr-334	1119	20	finalized	finalize	VERB
ftr-334	1119	21	after	after	SCONJ
ftr-334	1119	22	the	the	DET
ftr-334	1119	23	agency	agency	NOUN
ftr-334	1119	24	had	have	VERB
ftr-334	1119	25	time	time	NOUN
ftr-334	1119	26	to	to	PART
ftr-334	1119	27	put	put	VERB
ftr-334	1119	28	in	in	ADP
ftr-334	1119	29	place	place	NOUN
ftr-334	1119	30	the	the	DET
ftr-334	1119	31	means	mean	NOUN
ftr-334	1119	32	for	for	ADP
ftr-334	1119	33	generating	generate	VERB
ftr-334	1119	34	public	public	ADJ
ftr-334	1119	35	participation	participation	NOUN
ftr-334	1119	36	.	.	PUNCT
ftr-334	1120	1	181	181	NUM
ftr-334	1120	2	.	.	PUNCT
ftr-334	1121	1	while	while	SCONJ
ftr-334	1121	2	this	this	PRON
ftr-334	1121	3	is	be	AUX
ftr-334	1121	4	done	do	VERB
ftr-334	1121	5	as	as	ADP
ftr-334	1121	6	a	a	DET
ftr-334	1121	7	matter	matter	NOUN
ftr-334	1121	8	of	of	ADP
ftr-334	1121	9	course	course	NOUN
ftr-334	1121	10	in	in	ADP
ftr-334	1121	11	the	the	DET
ftr-334	1121	12	preamble	preamble	NOUN
ftr-334	1121	13	to	to	ADP
ftr-334	1121	14	regulations	regulation	NOUN
ftr-334	1121	15	,	,	PUNCT
ftr-334	1121	16	it	it	PRON
ftr-334	1121	17	is	be	AUX
ftr-334	1121	18	not	not	PART
ftr-334	1121	19	done	do	VERB
ftr-334	1121	20	in	in	ADP
ftr-334	1121	21	subregulatory	subregulatory	ADJ
ftr-334	1121	22	guidance	guidance	NOUN
ftr-334	1121	23	.	.	PUNCT
ftr-334	1122	1	182	182	NUM
ftr-334	1122	2	.	.	PUNCT
ftr-334	1123	1	for	for	ADP
ftr-334	1123	2	example	example	NOUN
ftr-334	1123	3	,	,	PUNCT
ftr-334	1123	4	see	see	VERB
ftr-334	1123	5	bonfield	bonfield	NOUN
ftr-334	1123	6	,	,	PUNCT
ftr-334	1123	7	representation	representation	NOUN
ftr-334	1123	8	for	for	ADP
ftr-334	1123	9	the	the	DET
ftr-334	1123	10	poor	poor	ADJ
ftr-334	1123	11	,	,	PUNCT
ftr-334	1123	12	supra	supra	PROPN
ftr-334	1123	13	note	note	NOUN
ftr-334	1123	14	64	64	NUM
ftr-334	1123	15	,	,	PUNCT
ftr-334	1123	16	at	at	ADP
ftr-334	1123	17	511	511	NUM
ftr-334	1123	18	(	(	PUNCT
ftr-334	1123	19	urging	urge	VERB
ftr-334	1123	20	"	"	PUNCT
ftr-334	1123	21	the	the	DET
ftr-334	1123	22	sound	sound	ADJ
ftr-334	1123	23	operation	operation	NOUN
ftr-334	1123	24	of	of	ADP
ftr-334	1123	25	the	the	DET
ftr-334	1123	26	federal	federal	ADJ
ftr-334	1123	27	administrative	administrative	ADJ
ftr-334	1123	28	rulemaking	rulemaking	NOUN
ftr-334	1123	29	system	system	NOUN
ftr-334	1123	30	demands	demand	VERB
ftr-334	1123	31	that	that	SCONJ
ftr-334	1123	32	all	all	DET
ftr-334	1123	33	relevant	relevant	ADJ
ftr-334	1123	34	interests	interest	NOUN
ftr-334	1123	35	and	and	CCONJ
ftr-334	1123	36	viewpoints	viewpoint	NOUN
ftr-334	1123	37	be	be	AUX
ftr-334	1123	38	considered	consider	VERB
ftr-334	1123	39	prior	prior	ADV
ftr-334	1123	40	to	to	ADP
ftr-334	1123	41	the	the	DET
ftr-334	1123	42	formulation	formulation	NOUN
ftr-334	1123	43	and	and	CCONJ
ftr-334	1123	44	promulgation	promulgation	NOUN
ftr-334	1123	45	of	of	ADP
ftr-334	1123	46	its	its	PRON
ftr-334	1123	47	product	product	NOUN
ftr-334	1123	48	.	.	PUNCT
ftr-334	1123	49	"	"	PUNCT
ftr-334	1123	50	)	)	PUNCT
ftr-334	1123	51	.	.	PUNCT
ftr-334	1124	1	bonfield	bonfield	PROPN
ftr-334	1124	2	asserts	assert	VERB
ftr-334	1124	3	that	that	SCONJ
ftr-334	1124	4	agency	agency	NOUN
ftr-334	1124	5	rulemaking	rulemaking	NOUN
ftr-334	1124	6	is	be	AUX
ftr-334	1124	7	more	more	ADV
ftr-334	1124	8	representative	representative	NOUN
ftr-334	1124	9	of	of	ADP
ftr-334	1124	10	middle	middle	ADJ
ftr-334	1124	11	and	and	CCONJ
ftr-334	1124	12	upper	upper	ADJ
ftr-334	1124	13	class	class	NOUN
ftr-334	1124	14	americans	americans	PROPN
ftr-334	1124	15	who	who	PRON
ftr-334	1124	16	either	either	CCONJ
ftr-334	1124	17	[	[	X
ftr-334	1124	18	vol	vol	NOUN
ftr-334	1124	19	.	.	PUNCT
ftr-334	1125	1	12:7566	12:7566	NUM
ftr-334	1125	2	paradigm	paradigm	NOUN
ftr-334	1125	3	for	for	ADP
ftr-334	1125	4	irs	irs	PROPN
ftr-334	1125	5	guidance	guidance	NOUN
ftr-334	1125	6	commentators	commentator	NOUN
ftr-334	1125	7	looking	look	VERB
ftr-334	1125	8	at	at	ADP
ftr-334	1125	9	agencies	agency	NOUN
ftr-334	1125	10	whose	whose	DET
ftr-334	1125	11	regulatory	regulatory	ADJ
ftr-334	1125	12	policies	policy	NOUN
ftr-334	1125	13	have	have	VERB
ftr-334	1125	14	significant	significant	ADJ
ftr-334	1125	15	impact	impact	NOUN
ftr-334	1125	16	on	on	ADP
ftr-334	1125	17	low	low	ADJ
ftr-334	1125	18	income	income	NOUN
ftr-334	1125	19	people	people	NOUN
ftr-334	1125	20	have	have	AUX
ftr-334	1125	21	often	often	ADV
ftr-334	1125	22	shared	share	VERB
ftr-334	1125	23	a	a	DET
ftr-334	1125	24	concern	concern	NOUN
ftr-334	1125	25	for	for	ADP
ftr-334	1125	26	ensuring	ensure	VERB
ftr-334	1125	27	more	more	ADJ
ftr-334	1125	28	pluralistic	pluralistic	ADJ
ftr-334	1125	29	engagement	engagement	NOUN
ftr-334	1125	30	in	in	ADP
ftr-334	1125	31	the	the	DET
ftr-334	1125	32	informal	informal	ADJ
ftr-334	1125	33	rulemaking	rulemaking	NOUN
ftr-334	1125	34	process	process	NOUN
ftr-334	1125	35	.	.	PUNCT
ftr-334	1126	1	one	one	NUM
ftr-334	1126	2	of	of	ADP
ftr-334	1126	3	the	the	DET
ftr-334	1126	4	earlier	early	ADJ
ftr-334	1126	5	commentators	commentator	NOUN
ftr-334	1126	6	,	,	PUNCT
ftr-334	1126	7	arthur	arthur	PROPN
ftr-334	1126	8	bonfield	bonfield	PROPN
ftr-334	1126	9	,	,	PUNCT
ftr-334	1126	10	argues	argue	VERB
ftr-334	1126	11	that	that	SCONJ
ftr-334	1126	12	agencies	agency	NOUN
ftr-334	1126	13	fail	fail	VERB
ftr-334	1126	14	to	to	PART
ftr-334	1126	15	consider	consider	VERB
ftr-334	1126	16	the	the	DET
ftr-334	1126	17	needs	need	NOUN
ftr-334	1126	18	of	of	ADP
ftr-334	1126	19	lower	low	ADJ
ftr-334	1126	20	income	income	NOUN
ftr-334	1126	21	citizens	citizen	NOUN
ftr-334	1126	22	when	when	SCONJ
ftr-334	1126	23	developing	develop	VERB
ftr-334	1126	24	policy	policy	NOUN
ftr-334	1126	25	because	because	SCONJ
ftr-334	1126	26	their	their	PRON
ftr-334	1126	27	public	public	ADJ
ftr-334	1126	28	participation	participation	NOUN
ftr-334	1126	29	programs	program	NOUN
ftr-334	1126	30	are	be	AUX
ftr-334	1126	31	both	both	ADV
ftr-334	1126	32	inadequate	inadequate	ADJ
ftr-334	1126	33	and	and	CCONJ
ftr-334	1126	34	inconsistently	inconsistently	ADV
ftr-334	1126	35	applied	apply	VERB
ftr-334	1126	36	.	.	PUNCT
ftr-334	1127	1	83	83	NUM
ftr-334	1127	2	bonfield	bonfield	NOUN
ftr-334	1127	3	,	,	PUNCT
ftr-334	1127	4	as	as	SCONJ
ftr-334	1127	5	i	i	PRON
ftr-334	1127	6	do	do	VERB
ftr-334	1127	7	here	here	ADV
ftr-334	1127	8	,	,	PUNCT
ftr-334	1127	9	offered	offer	VERB
ftr-334	1127	10	a	a	DET
ftr-334	1127	11	two	two	NUM
ftr-334	1127	12	-	-	PUNCT
ftr-334	1127	13	pronged	pronged	ADJ
ftr-334	1127	14	approach	approach	NOUN
ftr-334	1127	15	.	.	PUNCT
ftr-334	1128	1	initially	initially	ADV
ftr-334	1128	2	,	,	PUNCT
ftr-334	1128	3	he	he	PRON
ftr-334	1128	4	asserts	assert	VERB
ftr-334	1128	5	that	that	SCONJ
ftr-334	1128	6	agencies	agency	NOUN
ftr-334	1128	7	making	make	VERB
ftr-334	1128	8	rules	rule	NOUN
ftr-334	1128	9	seek	seek	VERB
ftr-334	1128	10	to	to	PART
ftr-334	1128	11	ascertain	ascertain	VERB
ftr-334	1128	12	the	the	DET
ftr-334	1128	13	views	view	NOUN
ftr-334	1128	14	of	of	ADP
ftr-334	1128	15	the	the	DET
ftr-334	1128	16	poor	poor	ADJ
ftr-334	1128	17	.	.	PUNCT
ftr-334	1128	18	'	'	PUNCT
ftr-334	1128	19	"	"	PUNCT
ftr-334	1128	20	bonfield	bonfield	ADV
ftr-334	1128	21	,	,	PUNCT
ftr-334	1128	22	like	like	ADP
ftr-334	1128	23	johnson	johnson	PROPN
ftr-334	1128	24	,	,	PUNCT
ftr-334	1128	25	proposed	propose	VERB
ftr-334	1128	26	practical	practical	ADJ
ftr-334	1128	27	steps	step	NOUN
ftr-334	1128	28	that	that	PRON
ftr-334	1128	29	agencies	agency	NOUN
ftr-334	1128	30	can	can	AUX
ftr-334	1128	31	do	do	VERB
ftr-334	1128	32	,	,	PUNCT
ftr-334	1128	33	such	such	ADJ
ftr-334	1128	34	as	as	ADP
ftr-334	1128	35	holding	hold	VERB
ftr-334	1128	36	formal	formal	ADJ
ftr-334	1128	37	hearings	hearing	NOUN
ftr-334	1128	38	on	on	ADP
ftr-334	1128	39	proposed	propose	VERB
ftr-334	1128	40	rules	rule	NOUN
ftr-334	1128	41	in	in	ADP
ftr-334	1128	42	close	close	ADJ
ftr-334	1128	43	proximity	proximity	NOUN
ftr-334	1128	44	to	to	ADP
ftr-334	1128	45	the	the	DET
ftr-334	1128	46	poor	poor	ADJ
ftr-334	1128	47	people	people	NOUN
ftr-334	1128	48	affected	affect	VERB
ftr-334	1128	49	and	and	CCONJ
ftr-334	1128	50	holding	hold	VERB
ftr-334	1128	51	informal	informal	ADJ
ftr-334	1128	52	town	town	NOUN
ftr-334	1128	53	hall	hall	NOUN
ftr-334	1128	54	meeting	meeting	NOUN
ftr-334	1128	55	in	in	ADP
ftr-334	1128	56	their	their	PRON
ftr-334	1128	57	own	own	ADJ
ftr-334	1128	58	neighborhoods	neighborhood	NOUN
ftr-334	1128	59	,	,	PUNCT
ftr-334	1128	60	to	to	PART
ftr-334	1128	61	increase	increase	VERB
ftr-334	1128	62	public	public	ADJ
ftr-334	1128	63	participation	participation	NOUN
ftr-334	1128	64	.	.	PUNCT
ftr-334	1129	1	8	8	NUM
ftr-334	1129	2	5	5	NUM
ftr-334	1129	3	in	in	ADP
ftr-334	1129	4	addition	addition	NOUN
ftr-334	1129	5	,	,	PUNCT
ftr-334	1129	6	even	even	ADV
ftr-334	1129	7	with	with	ADP
ftr-334	1129	8	those	those	DET
ftr-334	1129	9	actions	action	NOUN
ftr-334	1129	10	,	,	PUNCT
ftr-334	1129	11	bonfield	bonfield	PROPN
ftr-334	1129	12	felt	feel	VERB
ftr-334	1129	13	that	that	SCONJ
ftr-334	1129	14	barriers	barrier	NOUN
ftr-334	1129	15	among	among	ADP
ftr-334	1129	16	regulatees	regulatee	NOUN
ftr-334	1129	17	like	like	ADP
ftr-334	1129	18	poverty	poverty	NOUN
ftr-334	1129	19	and	and	CCONJ
ftr-334	1129	20	limited	limited	ADJ
ftr-334	1129	21	time	time	NOUN
ftr-334	1129	22	would	would	AUX
ftr-334	1129	23	blunt	blunt	VERB
ftr-334	1129	24	their	their	PRON
ftr-334	1129	25	effect	effect	NOUN
ftr-334	1129	26	.	.	PUNCT
ftr-334	1130	1	accordingly	accordingly	ADV
ftr-334	1130	2	,	,	PUNCT
ftr-334	1130	3	he	he	PRON
ftr-334	1130	4	suggested	suggest	VERB
ftr-334	1130	5	an	an	DET
ftr-334	1130	6	independent	independent	ADJ
ftr-334	1130	7	counsel	counsel	NOUN
ftr-334	1130	8	to	to	PART
ftr-334	1130	9	represent	represent	VERB
ftr-334	1130	10	the	the	DET
ftr-334	1130	11	interests	interest	NOUN
ftr-334	1130	12	of	of	ADP
ftr-334	1130	13	the	the	DET
ftr-334	1130	14	poor	poor	ADJ
ftr-334	1130	15	in	in	ADP
ftr-334	1130	16	all	all	DET
ftr-334	1130	17	federal	federal	ADJ
ftr-334	1130	18	rulemaking	rulemaking	NOUN
ftr-334	1130	19	that	that	PRON
ftr-334	1130	20	substantially	substantially	ADV
ftr-334	1130	21	effects	effect	VERB
ftr-334	1130	22	them	they	PRON
ftr-334	1130	23	,	,	PUNCT
ftr-334	1130	24	acting	act	VERB
ftr-334	1130	25	as	as	ADP
ftr-334	1130	26	an	an	DET
ftr-334	1130	27	artificial	artificial	ADJ
ftr-334	1130	28	representative	representative	NOUN
ftr-334	1130	29	for	for	ADP
ftr-334	1130	30	the	the	DET
ftr-334	1130	31	poor.186	poor.186	NOUN
ftr-334	1130	32	acting	act	VERB
ftr-334	1130	33	as	as	ADP
ftr-334	1130	34	an	an	DET
ftr-334	1130	35	advocate	advocate	NOUN
ftr-334	1130	36	,	,	PUNCT
ftr-334	1130	37	the	the	DET
ftr-334	1130	38	group	group	NOUN
ftr-334	1130	39	would	would	AUX
ftr-334	1130	40	be	be	AUX
ftr-334	1130	41	under	under	ADP
ftr-334	1130	42	the	the	DET
ftr-334	1130	43	affirmative	affirmative	ADJ
ftr-334	1130	44	duty	duty	NOUN
ftr-334	1130	45	"	"	PUNCT
ftr-334	1130	46	to	to	PART
ftr-334	1130	47	seek	seek	VERB
ftr-334	1130	48	the	the	DET
ftr-334	1130	49	advice	advice	NOUN
ftr-334	1130	50	and	and	CCONJ
ftr-334	1130	51	help	help	NOUN
ftr-334	1130	52	of	of	ADP
ftr-334	1130	53	relevant	relevant	ADJ
ftr-334	1130	54	sources	source	NOUN
ftr-334	1130	55	of	of	ADP
ftr-334	1130	56	every	every	DET
ftr-334	1130	57	kind	kind	NOUN
ftr-334	1130	58	,	,	PUNCT
ftr-334	1130	59	whether	whether	SCONJ
ftr-334	1130	60	private	private	ADJ
ftr-334	1130	61	or	or	CCONJ
ftr-334	1130	62	governmental	governmental	ADJ
ftr-334	1130	63	,	,	PUNCT
ftr-334	1130	64	individual	individual	ADJ
ftr-334	1130	65	or	or	CCONJ
ftr-334	1130	66	organizational	organizational	ADJ
ftr-334	1130	67	.	.	PUNCT
ftr-334	1131	1	"18	"18	PROPN
ftr-334	1131	2	7	7	NUM
ftr-334	1131	3	other	other	ADJ
ftr-334	1131	4	scholars	scholar	NOUN
ftr-334	1131	5	and	and	CCONJ
ftr-334	1131	6	advocates	advocate	NOUN
ftr-334	1131	7	have	have	AUX
ftr-334	1131	8	also	also	ADV
ftr-334	1131	9	considered	consider	VERB
ftr-334	1131	10	the	the	DET
ftr-334	1131	11	use	use	NOUN
ftr-334	1131	12	of	of	ADP
ftr-334	1131	13	advocate	advocate	ADJ
ftr-334	1131	14	agencies	agency	NOUN
ftr-334	1131	15	and	and	CCONJ
ftr-334	1131	16	ombudsmen	ombudsman	NOUN
ftr-334	1131	17	to	to	PART
ftr-334	1131	18	represent	represent	VERB
ftr-334	1131	19	the	the	DET
ftr-334	1131	20	interests	interest	NOUN
ftr-334	1131	21	of	of	ADP
ftr-334	1131	22	poor	poor	ADJ
ftr-334	1131	23	or	or	CCONJ
ftr-334	1131	24	directly	directly	ADV
ftr-334	1131	25	or	or	CCONJ
ftr-334	1131	26	indirectly	indirectly	ADV
ftr-334	1131	27	monitor	monitor	VERB
ftr-334	1131	28	agency	agency	NOUN
ftr-334	1131	29	activities	activity	NOUN
ftr-334	1131	30	,	,	PUNCT
ftr-334	1131	31	to	to	ADP
ftr-334	1131	32	the	the	DET
ftr-334	1131	33	detriment	detriment	NOUN
ftr-334	1131	34	of	of	ADP
ftr-334	1131	35	those	those	PRON
ftr-334	1131	36	who	who	PRON
ftr-334	1131	37	lack	lack	VERB
ftr-334	1131	38	the	the	DET
ftr-334	1131	39	resources	resource	NOUN
ftr-334	1131	40	to	to	PART
ftr-334	1131	41	keep	keep	VERB
ftr-334	1131	42	themselves	themselves	PRON
ftr-334	1131	43	informed	inform	VERB
ftr-334	1131	44	.	.	PUNCT
ftr-334	1132	1	i	i	PRON
ftr-334	1132	2	d	d	PROPN
ftr-334	1132	3	at	at	ADP
ftr-334	1132	4	511	511	NUM
ftr-334	1132	5	-	-	SYM
ftr-334	1132	6	12	12	NUM
ftr-334	1132	7	.	.	PUNCT
ftr-334	1133	1	see	see	VERB
ftr-334	1133	2	also	also	ADV
ftr-334	1133	3	susan	susan	PROPN
ftr-334	1133	4	lazarus	lazarus	PROPN
ftr-334	1133	5	&	&	CCONJ
ftr-334	1133	6	joseph	joseph	PROPN
ftr-334	1133	7	onek	onek	PROPN
ftr-334	1133	8	,	,	PUNCT
ftr-334	1133	9	the	the	DET
ftr-334	1133	10	regulators	regulator	NOUN
ftr-334	1133	11	and	and	CCONJ
ftr-334	1133	12	the	the	DET
ftr-334	1133	13	people	people	NOUN
ftr-334	1133	14	,	,	PUNCT
ftr-334	1133	15	57	57	NUM
ftr-334	1133	16	va	va	NOUN
ftr-334	1133	17	.	.	PUNCT
ftr-334	1134	1	l.	l.	PROPN
ftr-334	1134	2	rev	rev	PROPN
ftr-334	1134	3	.	.	PROPN
ftr-334	1134	4	1069	1069	NUM
ftr-334	1134	5	(	(	PUNCT
ftr-334	1134	6	1971	1971	NUM
ftr-334	1134	7	)	)	PUNCT
ftr-334	1135	1	[	[	X
ftr-334	1135	2	hereinafter	hereinafter	NOUN
ftr-334	1135	3	lazarus	lazarus	PROPN
ftr-334	1135	4	&	&	CCONJ
ftr-334	1135	5	onek	onek	PROPN
ftr-334	1135	6	,	,	PUNCT
ftr-334	1135	7	the	the	DET
ftr-334	1135	8	regulators	regulator	NOUN
ftr-334	1135	9	]	]	PUNCT
ftr-334	1135	10	(	(	PUNCT
ftr-334	1135	11	stating	state	VERB
ftr-334	1135	12	the	the	DET
ftr-334	1135	13	central	central	ADJ
ftr-334	1135	14	problem	problem	NOUN
ftr-334	1135	15	with	with	ADP
ftr-334	1135	16	regulatory	regulatory	ADJ
ftr-334	1135	17	agencies	agency	NOUN
ftr-334	1135	18	is	be	AUX
ftr-334	1135	19	their	their	PRON
ftr-334	1135	20	unresponsiveness	unresponsiveness	NOUN
ftr-334	1135	21	to	to	ADP
ftr-334	1135	22	public	public	ADJ
ftr-334	1135	23	concerns	concern	NOUN
ftr-334	1135	24	)	)	PUNCT
ftr-334	1135	25	.	.	PUNCT
ftr-334	1136	1	lazarus	lazarus	PROPN
ftr-334	1136	2	and	and	CCONJ
ftr-334	1136	3	onek	onek	PROPN
ftr-334	1136	4	posit	posit	VERB
ftr-334	1136	5	that	that	SCONJ
ftr-334	1136	6	"	"	PUNCT
ftr-334	1136	7	the	the	DET
ftr-334	1136	8	mere	mere	ADJ
ftr-334	1136	9	fact	fact	NOUN
ftr-334	1136	10	that	that	SCONJ
ftr-334	1136	11	agencies	agency	NOUN
ftr-334	1136	12	perform	perform	VERB
ftr-334	1136	13	efficiently	efficiently	ADV
ftr-334	1136	14	does	do	AUX
ftr-334	1136	15	not	not	PART
ftr-334	1136	16	insure	insure	VERB
ftr-334	1136	17	that	that	SCONJ
ftr-334	1136	18	the	the	DET
ftr-334	1136	19	agencies	agency	NOUN
ftr-334	1136	20	are	be	AUX
ftr-334	1136	21	properly	properly	ADV
ftr-334	1136	22	fulfilling	fulfil	VERB
ftr-334	1136	23	their	their	PRON
ftr-334	1136	24	functions	function	NOUN
ftr-334	1136	25	.	.	PUNCT
ftr-334	1136	26	"	"	PUNCT
ftr-334	1137	1	i	i	PRON
ftr-334	1137	2	d	d	PROPN
ftr-334	1137	3	at	at	ADP
ftr-334	1137	4	1071	1071	NUM
ftr-334	1137	5	.	.	PUNCT
ftr-334	1138	1	183	183	NUM
ftr-334	1138	2	.	.	PUNCT
ftr-334	1139	1	bonfield	bonfield	PROPN
ftr-334	1139	2	,	,	PUNCT
ftr-334	1139	3	representation	representation	NOUN
ftr-334	1139	4	for	for	ADP
ftr-334	1139	5	the	the	DET
ftr-334	1139	6	poor	poor	ADJ
ftr-334	1139	7	,	,	PUNCT
ftr-334	1139	8	supra	supra	PROPN
ftr-334	1139	9	note	note	NOUN
ftr-334	1139	10	64	64	NUM
ftr-334	1139	11	,	,	PUNCT
ftr-334	1139	12	at	at	ADP
ftr-334	1139	13	514	514	NUM
ftr-334	1139	14	-	-	SYM
ftr-334	1139	15	16	16	NUM
ftr-334	1139	16	(	(	PUNCT
ftr-334	1139	17	reasoning	reason	VERB
ftr-334	1139	18	that	that	SCONJ
ftr-334	1139	19	not	not	PART
ftr-334	1139	20	only	only	ADV
ftr-334	1139	21	do	do	AUX
ftr-334	1139	22	agencies	agency	NOUN
ftr-334	1139	23	fail	fail	VERB
ftr-334	1139	24	to	to	PART
ftr-334	1139	25	realize	realize	VERB
ftr-334	1139	26	the	the	DET
ftr-334	1139	27	substantial	substantial	ADJ
ftr-334	1139	28	impact	impact	NOUN
ftr-334	1139	29	their	their	PRON
ftr-334	1139	30	programs	program	NOUN
ftr-334	1139	31	have	have	VERB
ftr-334	1139	32	on	on	ADP
ftr-334	1139	33	the	the	DET
ftr-334	1139	34	poor	poor	ADJ
ftr-334	1139	35	,	,	PUNCT
ftr-334	1139	36	the	the	DET
ftr-334	1139	37	efforts	effort	NOUN
ftr-334	1139	38	used	use	VERB
ftr-334	1139	39	to	to	PART
ftr-334	1139	40	solicit	solicit	VERB
ftr-334	1139	41	public	public	ADJ
ftr-334	1139	42	participation	participation	NOUN
ftr-334	1139	43	are	be	AUX
ftr-334	1139	44	inadequate	inadequate	ADJ
ftr-334	1139	45	)	)	PUNCT
ftr-334	1139	46	.	.	PUNCT
ftr-334	1140	1	184	184	X
ftr-334	1140	2	.	.	PUNCT
ftr-334	1141	1	i	i	PRON
ftr-334	1141	2	d.	d.	PROPN
ftr-334	1141	3	at	at	ADP
ftr-334	1141	4	512	512	NUM
ftr-334	1141	5	,	,	PUNCT
ftr-334	1141	6	522	522	NUM
ftr-334	1141	7	-	-	SYM
ftr-334	1141	8	23	23	NUM
ftr-334	1141	9	.	.	PUNCT
ftr-334	1141	10	185	185	NUM
ftr-334	1141	11	.	.	PUNCT
ftr-334	1142	1	i	i	PRON
ftr-334	1142	2	d.	d.	PROPN
ftr-334	1142	3	at	at	ADP
ftr-334	1142	4	524	524	NUM
ftr-334	1142	5	.	.	PUNCT
ftr-334	1143	1	bonfield	bonfield	PROPN
ftr-334	1143	2	urges	urge	VERB
ftr-334	1143	3	federal	federal	ADJ
ftr-334	1143	4	agencies	agency	NOUN
ftr-334	1143	5	to	to	PART
ftr-334	1143	6	use	use	VERB
ftr-334	1143	7	special	special	ADJ
ftr-334	1143	8	notice	notice	NOUN
ftr-334	1143	9	and	and	CCONJ
ftr-334	1143	10	hearing	hear	VERB
ftr-334	1143	11	arrangements	arrangement	NOUN
ftr-334	1143	12	tailored	tailor	VERB
ftr-334	1143	13	to	to	PART
ftr-334	1143	14	meet	meet	VERB
ftr-334	1143	15	the	the	DET
ftr-334	1143	16	problems	problem	NOUN
ftr-334	1143	17	of	of	ADP
ftr-334	1143	18	economically	economically	ADV
ftr-334	1143	19	underprivileged	underprivileged	ADJ
ftr-334	1143	20	persons	person	NOUN
ftr-334	1143	21	in	in	ADP
ftr-334	1143	22	order	order	NOUN
ftr-334	1143	23	to	to	PART
ftr-334	1143	24	accurately	accurately	ADV
ftr-334	1143	25	obtain	obtain	VERB
ftr-334	1143	26	their	their	PRON
ftr-334	1143	27	views	view	NOUN
ftr-334	1143	28	on	on	ADP
ftr-334	1143	29	regulations	regulation	NOUN
ftr-334	1143	30	.	.	PUNCT
ftr-334	1144	1	an	an	DET
ftr-334	1144	2	updated	update	VERB
ftr-334	1144	3	version	version	NOUN
ftr-334	1144	4	of	of	ADP
ftr-334	1144	5	bonfield	bonfield	NOUN
ftr-334	1144	6	's	's	PART
ftr-334	1144	7	proposal	proposal	NOUN
ftr-334	1144	8	would	would	AUX
ftr-334	1144	9	most	most	ADV
ftr-334	1144	10	likely	likely	ADV
ftr-334	1144	11	capture	capture	VERB
ftr-334	1144	12	the	the	DET
ftr-334	1144	13	vast	vast	ADJ
ftr-334	1144	14	social	social	ADJ
ftr-334	1144	15	media	medium	NOUN
ftr-334	1144	16	networks	network	NOUN
ftr-334	1144	17	to	to	PART
ftr-334	1144	18	facilitate	facilitate	VERB
ftr-334	1144	19	discussion	discussion	NOUN
ftr-334	1144	20	and	and	CCONJ
ftr-334	1144	21	keep	keep	VERB
ftr-334	1144	22	the	the	DET
ftr-334	1144	23	public	public	ADJ
ftr-334	1144	24	aware	aware	ADJ
ftr-334	1144	25	of	of	ADP
ftr-334	1144	26	agency	agency	NOUN
ftr-334	1144	27	decision	decision	NOUN
ftr-334	1144	28	making	making	NOUN
ftr-334	1144	29	in	in	ADP
ftr-334	1144	30	real	real	ADJ
ftr-334	1144	31	time	time	NOUN
ftr-334	1144	32	.	.	PUNCT
ftr-334	1145	1	as	as	SCONJ
ftr-334	1145	2	applied	apply	VERB
ftr-334	1145	3	to	to	ADP
ftr-334	1145	4	economically	economically	ADV
ftr-334	1145	5	under	under	ADP
ftr-334	1145	6	privileged	privileged	ADJ
ftr-334	1145	7	persons	person	NOUN
ftr-334	1145	8	,	,	PUNCT
ftr-334	1145	9	access	access	NOUN
ftr-334	1145	10	to	to	ADP
ftr-334	1145	11	this	this	DET
ftr-334	1145	12	forum	forum	NOUN
ftr-334	1145	13	may	may	AUX
ftr-334	1145	14	still	still	ADV
ftr-334	1145	15	be	be	AUX
ftr-334	1145	16	limited	limit	VERB
ftr-334	1145	17	,	,	PUNCT
ftr-334	1145	18	and	and	CCONJ
ftr-334	1145	19	thus	thus	ADV
ftr-334	1145	20	agencies	agency	NOUN
ftr-334	1145	21	should	should	AUX
ftr-334	1145	22	also	also	ADV
ftr-334	1145	23	continue	continue	VERB
ftr-334	1145	24	to	to	PART
ftr-334	1145	25	structure	structure	VERB
ftr-334	1145	26	their	their	PRON
ftr-334	1145	27	public	public	ADJ
ftr-334	1145	28	participation	participation	NOUN
ftr-334	1145	29	policy	policy	NOUN
ftr-334	1145	30	to	to	PART
ftr-334	1145	31	be	be	AUX
ftr-334	1145	32	accommodating	accommodate	VERB
ftr-334	1145	33	to	to	ADP
ftr-334	1145	34	a	a	DET
ftr-334	1145	35	particular	particular	ADJ
ftr-334	1145	36	group	group	NOUN
ftr-334	1145	37	.	.	PUNCT
ftr-334	1146	1	186	186	NUM
ftr-334	1146	2	.	.	PUNCT
ftr-334	1147	1	i	i	PRON
ftr-334	1147	2	d	d	PROPN
ftr-334	1147	3	at	at	ADP
ftr-334	1147	4	530	530	NUM
ftr-334	1147	5	-	-	SYM
ftr-334	1147	6	31	31	NUM
ftr-334	1147	7	.	.	PUNCT
ftr-334	1148	1	187	187	NUM
ftr-334	1148	2	.	.	PUNCT
ftr-334	1149	1	i	i	PRON
ftr-334	1149	2	d.	d.	PROPN
ftr-334	1149	3	at	at	ADP
ftr-334	1149	4	531	531	NUM
ftr-334	1149	5	.	.	PUNCT
ftr-334	1149	6	2012	2012	NUM
ftr-334	1149	7	]	]	PUNCT
ftr-334	1149	8	567	567	NUM
ftr-334	1149	9	florida	florida	PROPN
ftr-334	1149	10	tax	tax	NOUN
ftr-334	1149	11	review	review	NOUN
ftr-334	1149	12	otherwise	otherwise	ADV
ftr-334	1149	13	underrepresented	underrepresented	ADJ
ftr-334	1149	14	parties	party	NOUN
ftr-334	1149	15	.	.	PUNCT
ftr-334	1150	1	18	18	NUM
ftr-334	1150	2	in	in	ADP
ftr-334	1150	3	a	a	DET
ftr-334	1150	4	recent	recent	ADJ
ftr-334	1150	5	essay	essay	NOUN
ftr-334	1150	6	,	,	PUNCT
ftr-334	1150	7	professors	professor	NOUN
ftr-334	1150	8	mcdonnell	mcdonnell	PROPN
ftr-334	1150	9	and	and	CCONJ
ftr-334	1150	10	schwarcz	schwarcz	NOUN
ftr-334	1150	11	explore	explore	VERB
ftr-334	1150	12	the	the	DET
ftr-334	1150	13	role	role	NOUN
ftr-334	1150	14	that	that	PRON
ftr-334	1150	15	regulatory	regulatory	ADJ
ftr-334	1150	16	contrarians	contrarian	NOUN
ftr-334	1150	17	can	can	AUX
ftr-334	1150	18	play	play	VERB
ftr-334	1150	19	in	in	ADP
ftr-334	1150	20	the	the	DET
ftr-334	1150	21	regulatory	regulatory	ADJ
ftr-334	1150	22	process	process	NOUN
ftr-334	1150	23	,	,	PUNCT
ftr-334	1150	24	with	with	ADP
ftr-334	1150	25	a	a	DET
ftr-334	1150	26	focus	focus	NOUN
ftr-334	1150	27	on	on	ADP
ftr-334	1150	28	ensuring	ensure	VERB
ftr-334	1150	29	a	a	DET
ftr-334	1150	30	more	more	ADV
ftr-334	1150	31	adaptive	adaptive	ADJ
ftr-334	1150	32	and	and	CCONJ
ftr-334	1150	33	responsive	responsive	ADJ
ftr-334	1150	34	financial	financial	ADJ
ftr-334	1150	35	regulatory	regulatory	NOUN
ftr-334	1150	36	process.189	process.189	ADP
ftr-334	1150	37	their	their	PRON
ftr-334	1150	38	essay	essay	NOUN
ftr-334	1150	39	describes	describe	VERB
ftr-334	1150	40	ombudsman	ombudsman	NOUN
ftr-334	1150	41	contrarians	contrarian	NOUN
ftr-334	1150	42	as	as	ADP
ftr-334	1150	43	one	one	NUM
ftr-334	1150	44	of	of	ADP
ftr-334	1150	45	the	the	DET
ftr-334	1150	46	four	four	NUM
ftr-334	1150	47	types	type	NOUN
ftr-334	1150	48	of	of	ADP
ftr-334	1150	49	regulatory	regulatory	ADJ
ftr-334	1150	50	contrarians	contrarian	NOUN
ftr-334	1150	51	that	that	PRON
ftr-334	1150	52	exist,190	exist,190	AUX
ftr-334	1150	53	with	with	ADP
ftr-334	1150	54	the	the	DET
ftr-334	1150	55	ombuds	ombud	NOUN
ftr-334	1150	56	term	term	NOUN
ftr-334	1150	57	referring	refer	VERB
ftr-334	1150	58	to	to	ADP
ftr-334	1150	59	an	an	DET
ftr-334	1150	60	independent	independent	ADJ
ftr-334	1150	61	entity	entity	NOUN
ftr-334	1150	62	or	or	CCONJ
ftr-334	1150	63	person	person	NOUN
ftr-334	1150	64	that	that	PRON
ftr-334	1150	65	is	be	AUX
ftr-334	1150	66	charged	charge	VERB
ftr-334	1150	67	with	with	ADP
ftr-334	1150	68	responding	respond	VERB
ftr-334	1150	69	to	to	ADP
ftr-334	1150	70	complaints	complaint	NOUN
ftr-334	1150	71	.	.	PUNCT
ftr-334	1151	1	noting	note	VERB
ftr-334	1151	2	that	that	SCONJ
ftr-334	1151	3	the	the	DET
ftr-334	1151	4	ombuds	ombud	NOUN
ftr-334	1151	5	office	office	NOUN
ftr-334	1151	6	within	within	ADP
ftr-334	1151	7	the	the	DET
ftr-334	1151	8	irs	irs	PROPN
ftr-334	1151	9	,	,	PUNCT
ftr-334	1151	10	the	the	DET
ftr-334	1151	11	taxpayer	taxpayer	NOUN
ftr-334	1151	12	advocate	advocate	PROPN
ftr-334	1151	13	service	service	NOUN
ftr-334	1151	14	,	,	PUNCT
ftr-334	1151	15	is	be	AUX
ftr-334	1151	16	"	"	PUNCT
ftr-334	1151	17	[	[	X
ftr-334	1151	18	p]erhaps	p]erhaps	ADP
ftr-334	1151	19	the	the	DET
ftr-334	1151	20	most	most	ADV
ftr-334	1151	21	well	well	ADV
ftr-334	1151	22	-	-	PUNCT
ftr-334	1151	23	known	know	VERB
ftr-334	1151	24	ombudsman	ombudsman	NOUN
ftr-334	1151	25	contrarian	contrarian	NOUN
ftr-334	1151	26	,	,	PUNCT
ftr-334	1151	27	"	"	PUNCT
ftr-334	1151	28	mcdonnell	mcdonnell	PROPN
ftr-334	1151	29	and	and	CCONJ
ftr-334	1151	30	schwartz	schwartz	PROPN
ftr-334	1151	31	refer	refer	VERB
ftr-334	1151	32	to	to	ADP
ftr-334	1151	33	its	its	PRON
ftr-334	1151	34	ability	ability	NOUN
ftr-334	1151	35	to	to	PART
ftr-334	1151	36	improve	improve	VERB
ftr-334	1151	37	the	the	DET
ftr-334	1151	38	agency	agency	NOUN
ftr-334	1151	39	's	's	PART
ftr-334	1151	40	relationship	relationship	NOUN
ftr-334	1151	41	through	through	ADP
ftr-334	1151	42	persuasive	persuasive	ADJ
ftr-334	1151	43	force	force	NOUN
ftr-334	1151	44	and	and	CCONJ
ftr-334	1151	45	soft	soft	ADJ
ftr-334	1151	46	powers	power	NOUN
ftr-334	1151	47	,	,	PUNCT
ftr-334	1151	48	such	such	ADJ
ftr-334	1151	49	as	as	ADP
ftr-334	1151	50	its	its	PRON
ftr-334	1151	51	congressional	congressional	ADJ
ftr-334	1151	52	reporting	reporting	NOUN
ftr-334	1151	53	power	power	NOUN
ftr-334	1151	54	,	,	PUNCT
ftr-334	1151	55	and	and	CCONJ
ftr-334	1151	56	its	its	PRON
ftr-334	1151	57	participation	participation	NOUN
ftr-334	1151	58	within	within	ADP
ftr-334	1151	59	the	the	DET
ftr-334	1151	60	academy	academy	NOUN
ftr-334	1151	61	(	(	PUNCT
ftr-334	1151	62	such	such	ADJ
ftr-334	1151	63	as	as	ADP
ftr-334	1151	64	in	in	ADP
ftr-334	1151	65	research	research	NOUN
ftr-334	1151	66	colloquium	colloquium	NOUN
ftr-334	1151	67	and	and	CCONJ
ftr-334	1151	68	conferences	conference	NOUN
ftr-334	1151	69	)	)	PUNCT
ftr-334	1151	70	.	.	PUNCT
ftr-334	1151	71	'	'	PUNCT
ftr-334	1152	1	9	9	NUM
ftr-334	1152	2	'	'	PUNCT
ftr-334	1152	3	tas	ta	NOUN
ftr-334	1152	4	also	also	ADV
ftr-334	1152	5	has	have	VERB
ftr-334	1152	6	the	the	DET
ftr-334	1152	7	ability	ability	NOUN
ftr-334	1152	8	to	to	PART
ftr-334	1152	9	"	"	PUNCT
ftr-334	1152	10	continually	continually	ADV
ftr-334	1152	11	present	present	VERB
ftr-334	1152	12	the	the	DET
ftr-334	1152	13	taxpayer	taxpayer	NOUN
ftr-334	1152	14	point	point	NOUN
ftr-334	1152	15	of	of	ADP
ftr-334	1152	16	view	view	NOUN
ftr-334	1152	17	to	to	ADP
ftr-334	1152	18	other	other	ADJ
ftr-334	1152	19	subcomponents	subcomponent	NOUN
ftr-334	1152	20	within	within	ADP
ftr-334	1152	21	the	the	DET
ftr-334	1152	22	agency	agency	NOUN
ftr-334	1152	23	as	as	ADP
ftr-334	1152	24	a	a	DET
ftr-334	1152	25	balance	balance	NOUN
ftr-334	1152	26	,	,	PUNCT
ftr-334	1152	27	counterweight	counterweight	NOUN
ftr-334	1152	28	,	,	PUNCT
ftr-334	1152	29	or	or	CCONJ
ftr-334	1152	30	check	check	VERB
ftr-334	1152	31	to	to	ADP
ftr-334	1152	32	insular	insular	ADJ
ftr-334	1152	33	thinking	thinking	NOUN
ftr-334	1152	34	and	and	CCONJ
ftr-334	1152	35	the	the	DET
ftr-334	1152	36	enforcement	enforcement	NOUN
ftr-334	1152	37	mentality	mentality	NOUN
ftr-334	1152	38	that	that	PRON
ftr-334	1152	39	often	often	ADV
ftr-334	1152	40	pervades	pervade	VERB
ftr-334	1152	41	inquisitorial	inquisitorial	ADJ
ftr-334	1152	42	systems	system	NOUN
ftr-334	1152	43	.	.	PUNCT
ftr-334	1153	1	"l	"l	NOUN
ftr-334	1153	2	9	9	NUM
ftr-334	1153	3	2	2	NUM
ftr-334	1153	4	while	while	SCONJ
ftr-334	1153	5	mcdonnell	mcdonnell	PROPN
ftr-334	1153	6	and	and	CCONJ
ftr-334	1153	7	schwarcz	schwarcz	X
ftr-334	1153	8	describe	describe	VERB
ftr-334	1153	9	tas	ta	NOUN
ftr-334	1153	10	and	and	CCONJ
ftr-334	1153	11	ombuds	ombud	NOUN
ftr-334	1153	12	success	success	NOUN
ftr-334	1153	13	generally	generally	ADV
ftr-334	1153	14	in	in	ADP
ftr-334	1153	15	the	the	DET
ftr-334	1153	16	context	context	NOUN
ftr-334	1153	17	of	of	ADP
ftr-334	1153	18	encouraging	encourage	VERB
ftr-334	1153	19	agencies	agency	NOUN
ftr-334	1153	20	to	to	PART
ftr-334	1153	21	act	act	VERB
ftr-334	1153	22	and	and	CCONJ
ftr-334	1153	23	combat	combat	VERB
ftr-334	1153	24	the	the	DET
ftr-334	1153	25	regulatory	regulatory	ADJ
ftr-334	1153	26	tendency	tendency	NOUN
ftr-334	1153	27	toward	toward	ADP
ftr-334	1153	28	delay	delay	NOUN
ftr-334	1153	29	,	,	PUNCT
ftr-334	1153	30	professor	professor	PROPN
ftr-334	1153	31	wendy	wendy	PROPN
ftr-334	1153	32	wagner	wagner	PROPN
ftr-334	1153	33	focuses	focus	VERB
ftr-334	1153	34	more	more	ADJ
ftr-334	1153	35	on	on	ADP
ftr-334	1153	36	the	the	DET
ftr-334	1153	37	role	role	NOUN
ftr-334	1153	38	that	that	PRON
ftr-334	1153	39	intermediaries	intermediary	NOUN
ftr-334	1153	40	such	such	ADJ
ftr-334	1153	41	as	as	ADP
ftr-334	1153	42	ombuds	ombud	NOUN
ftr-334	1153	43	can	can	AUX
ftr-334	1153	44	play	play	VERB
ftr-334	1153	45	once	once	SCONJ
ftr-334	1153	46	the	the	DET
ftr-334	1153	47	agency	agency	NOUN
ftr-334	1153	48	has	have	AUX
ftr-334	1153	49	committed	commit	VERB
ftr-334	1153	50	to	to	PART
ftr-334	1153	51	act	act	VERB
ftr-334	1153	52	.	.	PUNCT
ftr-334	1154	1	professor	professor	NOUN
ftr-334	1154	2	wagner	wagner	PROPN
ftr-334	1154	3	has	have	AUX
ftr-334	1154	4	called	call	VERB
ftr-334	1154	5	for	for	SCONJ
ftr-334	1154	6	the	the	DET
ftr-334	1154	7	deployment	deployment	NOUN
ftr-334	1154	8	of	of	ADP
ftr-334	1154	9	"	"	PUNCT
ftr-334	1154	10	government	government	NOUN
ftr-334	1154	11	intermediaries	intermediary	NOUN
ftr-334	1154	12	"	"	PUNCT
ftr-334	1154	13	to	to	PART
ftr-334	1154	14	redress	redress	VERB
ftr-334	1154	15	a	a	DET
ftr-334	1154	16	"	"	PUNCT
ftr-334	1154	17	pluralistic	pluralistic	ADJ
ftr-334	1154	18	imbalance	imbalance	NOUN
ftr-334	1154	19	"	"	PUNCT
ftr-334	1154	20	that	that	PRON
ftr-334	1154	21	she	she	PRON
ftr-334	1154	22	believes	believe	VERB
ftr-334	1154	23	is	be	AUX
ftr-334	1154	24	exacerbated	exacerbate	VERB
ftr-334	1154	25	by	by	ADP
ftr-334	1154	26	the	the	DET
ftr-334	1154	27	ability	ability	NOUN
ftr-334	1154	28	of	of	ADP
ftr-334	1154	29	larger	large	ADJ
ftr-334	1154	30	,	,	PUNCT
ftr-334	1154	31	better	well	ADV
ftr-334	1154	32	financed	finance	VERB
ftr-334	1154	33	parties	party	NOUN
ftr-334	1154	34	to	to	PART
ftr-334	1154	35	engage	engage	VERB
ftr-334	1154	36	in	in	ADP
ftr-334	1154	37	information	information	NOUN
ftr-334	1154	38	capture	capture	NOUN
ftr-334	1154	39	,	,	PUNCT
ftr-334	1154	40	or	or	CCONJ
ftr-334	1154	41	the	the	DET
ftr-334	1154	42	"	"	PUNCT
ftr-334	1154	43	excessive	excessive	ADJ
ftr-334	1154	44	use	use	NOUN
ftr-334	1154	45	of	of	ADP
ftr-334	1154	46	information	information	NOUN
ftr-334	1154	47	and	and	CCONJ
ftr-334	1154	48	related	relate	VERB
ftr-334	1154	49	information	information	NOUN
ftr-334	1154	50	costs	cost	NOUN
ftr-334	1154	51	as	as	ADP
ftr-334	1154	52	a	a	DET
ftr-334	1154	53	means	means	NOUN
ftr-334	1154	54	of	of	ADP
ftr-334	1154	55	gaining	gain	VERB
ftr-334	1154	56	control	control	NOUN
ftr-334	1154	57	over	over	ADP
ftr-334	1154	58	regulatory	regulatory	ADJ
ftr-334	1154	59	decision	decision	NOUN
ftr-334	1154	60	-	-	PUNCT
ftr-334	1154	61	making	making	NOUN
ftr-334	1154	62	in	in	ADP
ftr-334	1154	63	informal	informal	ADJ
ftr-334	1154	64	rulemakings	rulemaking	NOUN
ftr-334	1154	65	.	.	PUNCT
ftr-334	1155	1	"l	"l	PROPN
ftr-334	1155	2	93	93	NUM
ftr-334	1155	3	professor	professor	PROPN
ftr-334	1155	4	wagner	wagner	PROPN
ftr-334	1155	5	writes	write	VERB
ftr-334	1155	6	188	188	NUM
ftr-334	1155	7	.	.	PUNCT
ftr-334	1156	1	see	see	PROPN
ftr-334	1156	2	wagner	wagner	PROPN
ftr-334	1156	3	,	,	PUNCT
ftr-334	1156	4	administrative	administrative	ADJ
ftr-334	1156	5	law	law	NOUN
ftr-334	1156	6	,	,	PUNCT
ftr-334	1156	7	supra	supra	PROPN
ftr-334	1156	8	note	note	NOUN
ftr-334	1156	9	149	149	NUM
ftr-334	1156	10	,	,	PUNCT
ftr-334	1156	11	at	at	ADP
ftr-334	1156	12	1414	1414	NUM
ftr-334	1156	13	(	(	PUNCT
ftr-334	1156	14	proposing	propose	VERB
ftr-334	1156	15	that	that	SCONJ
ftr-334	1156	16	government	government	NOUN
ftr-334	1156	17	intermediaries	intermediary	NOUN
ftr-334	1156	18	such	such	ADJ
ftr-334	1156	19	as	as	ADP
ftr-334	1156	20	agency	agency	NOUN
ftr-334	1156	21	selected	select	VERB
ftr-334	1156	22	ombudsmen	ombudsman	NOUN
ftr-334	1156	23	,	,	PUNCT
ftr-334	1156	24	advocates	advocate	NOUN
ftr-334	1156	25	and	and	CCONJ
ftr-334	1156	26	advisory	advisory	ADJ
ftr-334	1156	27	groups	group	NOUN
ftr-334	1156	28	,	,	PUNCT
ftr-334	1156	29	stand	stand	VERB
ftr-334	1156	30	in	in	ADP
ftr-334	1156	31	for	for	ADP
ftr-334	1156	32	underrepresented	underrepresented	ADJ
ftr-334	1156	33	interest	interest	NOUN
ftr-334	1156	34	groups	group	NOUN
ftr-334	1156	35	in	in	ADP
ftr-334	1156	36	order	order	NOUN
ftr-334	1156	37	to	to	PART
ftr-334	1156	38	redress	redress	VERB
ftr-334	1156	39	pluralistic	pluralistic	ADJ
ftr-334	1156	40	imbalances	imbalance	NOUN
ftr-334	1156	41	in	in	ADP
ftr-334	1156	42	rulemaking	rulemaking	NOUN
ftr-334	1156	43	)	)	PUNCT
ftr-334	1156	44	;	;	PUNCT
ftr-334	1156	45	stewart	stewart	NOUN
ftr-334	1156	46	,	,	PUNCT
ftr-334	1156	47	reformation	reformation	NOUN
ftr-334	1156	48	,	,	PUNCT
ftr-334	1156	49	supra	supra	PROPN
ftr-334	1156	50	note	note	PROPN
ftr-334	1156	51	80	80	NUM
ftr-334	1156	52	,	,	PUNCT
ftr-334	1156	53	at	at	ADP
ftr-334	1156	54	1723	1723	NUM
ftr-334	1156	55	,	,	PUNCT
ftr-334	1156	56	1748	1748	NUM
ftr-334	1156	57	(	(	PUNCT
ftr-334	1156	58	asserting	assert	VERB
ftr-334	1156	59	that	that	SCONJ
ftr-334	1156	60	specialized	specialized	ADJ
ftr-334	1156	61	advocacy	advocacy	NOUN
ftr-334	1156	62	in	in	ADP
ftr-334	1156	63	the	the	DET
ftr-334	1156	64	form	form	NOUN
ftr-334	1156	65	of	of	ADP
ftr-334	1156	66	high	high	ADJ
ftr-334	1156	67	-	-	PUNCT
ftr-334	1156	68	level	level	NOUN
ftr-334	1156	69	government	government	NOUN
ftr-334	1156	70	advocates	advocate	NOUN
ftr-334	1156	71	may	may	AUX
ftr-334	1156	72	be	be	AUX
ftr-334	1156	73	a	a	DET
ftr-334	1156	74	potential	potential	ADJ
ftr-334	1156	75	way	way	NOUN
ftr-334	1156	76	to	to	PART
ftr-334	1156	77	ensure	ensure	VERB
ftr-334	1156	78	diffused	diffused	ADJ
ftr-334	1156	79	interests	interest	NOUN
ftr-334	1156	80	are	be	AUX
ftr-334	1156	81	represented	represent	VERB
ftr-334	1156	82	in	in	ADP
ftr-334	1156	83	policy	policy	NOUN
ftr-334	1156	84	formation	formation	NOUN
ftr-334	1156	85	)	)	PUNCT
ftr-334	1156	86	;	;	PUNCT
ftr-334	1156	87	lazarus	lazarus	PROPN
ftr-334	1156	88	&	&	CCONJ
ftr-334	1156	89	onek	onek	PROPN
ftr-334	1156	90	,	,	PUNCT
ftr-334	1156	91	the	the	DET
ftr-334	1156	92	regulators	regulator	NOUN
ftr-334	1156	93	,	,	PUNCT
ftr-334	1156	94	supra	supra	PROPN
ftr-334	1156	95	note	note	NOUN
ftr-334	1156	96	182	182	NUM
ftr-334	1156	97	,	,	PUNCT
ftr-334	1156	98	1097	1097	NUM
ftr-334	1156	99	-	-	SYM
ftr-334	1156	100	93	93	NUM
ftr-334	1156	101	(	(	PUNCT
ftr-334	1156	102	stating	state	VERB
ftr-334	1156	103	that	that	SCONJ
ftr-334	1156	104	even	even	ADV
ftr-334	1156	105	when	when	SCONJ
ftr-334	1156	106	political	political	ADJ
ftr-334	1156	107	power	power	NOUN
ftr-334	1156	108	of	of	ADP
ftr-334	1156	109	public	public	ADJ
ftr-334	1156	110	constituencies	constituency	NOUN
ftr-334	1156	111	has	have	AUX
ftr-334	1156	112	proven	prove	VERB
ftr-334	1156	113	powerful	powerful	ADJ
ftr-334	1156	114	,	,	PUNCT
ftr-334	1156	115	like	like	ADP
ftr-334	1156	116	with	with	ADP
ftr-334	1156	117	consumer	consumer	NOUN
ftr-334	1156	118	protection	protection	NOUN
ftr-334	1156	119	,	,	PUNCT
ftr-334	1156	120	it	it	PRON
ftr-334	1156	121	is	be	AUX
ftr-334	1156	122	usually	usually	ADV
ftr-334	1156	123	ineffective	ineffective	ADJ
ftr-334	1156	124	at	at	ADP
ftr-334	1156	125	influencing	influence	VERB
ftr-334	1156	126	administration	administration	NOUN
ftr-334	1156	127	of	of	ADP
ftr-334	1156	128	laws	law	NOUN
ftr-334	1156	129	after	after	ADP
ftr-334	1156	130	their	their	PRON
ftr-334	1156	131	enactment	enactment	NOUN
ftr-334	1156	132	)	)	PUNCT
ftr-334	1156	133	.	.	PUNCT
ftr-334	1157	1	189	189	NUM
ftr-334	1157	2	.	.	PUNCT
ftr-334	1157	3	see	see	VERB
ftr-334	1157	4	generally	generally	ADV
ftr-334	1157	5	brett	brett	PROPN
ftr-334	1157	6	mcdonnell	mcdonnell	PROPN
ftr-334	1157	7	&	&	CCONJ
ftr-334	1157	8	daniel	daniel	PROPN
ftr-334	1157	9	schwarcz	schwarcz	PROPN
ftr-334	1157	10	,	,	PUNCT
ftr-334	1157	11	regulatory	regulatory	ADJ
ftr-334	1157	12	contrarians	contrarian	NOUN
ftr-334	1157	13	,	,	PUNCT
ftr-334	1157	14	89	89	NUM
ftr-334	1157	15	n.c	n.c	PROPN
ftr-334	1157	16	.	.	PROPN
ftr-334	1157	17	l.	l.	PROPN
ftr-334	1157	18	rev	rev	PROPN
ftr-334	1157	19	.	.	PROPN
ftr-334	1157	20	1629	1629	NUM
ftr-334	1157	21	(	(	PUNCT
ftr-334	1157	22	2011	2011	NUM
ftr-334	1157	23	)	)	PUNCT
ftr-334	1157	24	.	.	PUNCT
ftr-334	1158	1	190	190	NUM
ftr-334	1158	2	.	.	PUNCT
ftr-334	1159	1	the	the	DET
ftr-334	1159	2	other	other	ADJ
ftr-334	1159	3	regulatory	regulatory	ADJ
ftr-334	1159	4	contrarians	contrarian	NOUN
ftr-334	1159	5	listed	list	VERB
ftr-334	1159	6	by	by	ADP
ftr-334	1159	7	mcdonnell	mcdonnell	PROPN
ftr-334	1159	8	and	and	CCONJ
ftr-334	1159	9	schwarcz	schwarcz	NOUN
ftr-334	1159	10	are	be	AUX
ftr-334	1159	11	consumer	consumer	NOUN
ftr-334	1159	12	representative	representative	NOUN
ftr-334	1159	13	,	,	PUNCT
ftr-334	1159	14	investigative	investigative	ADJ
ftr-334	1159	15	,	,	PUNCT
ftr-334	1159	16	and	and	CCONJ
ftr-334	1159	17	research	research	NOUN
ftr-334	1159	18	.	.	PUNCT
ftr-334	1160	1	i	i	PRON
ftr-334	1160	2	d	d	PROPN
ftr-334	1160	3	at	at	ADP
ftr-334	1160	4	1653	1653	NUM
ftr-334	1160	5	.	.	PUNCT
ftr-334	1161	1	191	191	NUM
ftr-334	1161	2	.	.	PUNCT
ftr-334	1162	1	i	i	PRON
ftr-334	1162	2	d.	d.	PROPN
ftr-334	1162	3	at	at	ADP
ftr-334	1162	4	1655	1655	NUM
ftr-334	1162	5	.	.	PUNCT
ftr-334	1163	1	192	192	NUM
ftr-334	1163	2	.	.	PUNCT
ftr-334	1164	1	i	i	PRON
ftr-334	1164	2	d.	d.	PROPN
ftr-334	1164	3	at	at	ADP
ftr-334	1164	4	1655	1655	NUM
ftr-334	1164	5	-	-	SYM
ftr-334	1164	6	56	56	NUM
ftr-334	1164	7	n.108	n.108	NOUN
ftr-334	1164	8	(	(	PUNCT
ftr-334	1164	9	citing	cite	VERB
ftr-334	1164	10	bryan	bryan	PROPN
ftr-334	1164	11	camp	camp	PROPN
ftr-334	1164	12	,	,	PUNCT
ftr-334	1164	13	what	what	PRON
ftr-334	1164	14	good	good	ADJ
ftr-334	1164	15	is	be	AUX
ftr-334	1164	16	the	the	DET
ftr-334	1164	17	national	national	ADJ
ftr-334	1164	18	taxpayer	taxpayer	NOUN
ftr-334	1164	19	advocate	advocate	NOUN
ftr-334	1164	20	?	?	PUNCT
ftr-334	1164	21	,	,	PUNCT
ftr-334	1164	22	126	126	NUM
ftr-334	1164	23	tax	tax	NOUN
ftr-334	1164	24	notes	note	NOUN
ftr-334	1164	25	1243	1243	NUM
ftr-334	1164	26	(	(	PUNCT
ftr-334	1164	27	mar	mar	PROPN
ftr-334	1164	28	.	.	PROPN
ftr-334	1164	29	8	8	NUM
ftr-334	1164	30	,	,	PUNCT
ftr-334	1164	31	2010	2010	NUM
ftr-334	1164	32	)	)	PUNCT
ftr-334	1164	33	)	)	PUNCT
ftr-334	1164	34	.	.	PUNCT
ftr-334	1165	1	193	193	NUM
ftr-334	1165	2	.	.	PUNCT
ftr-334	1166	1	see	see	VERB
ftr-334	1166	2	wagner	wagner	PROPN
ftr-334	1166	3	,	,	PUNCT
ftr-334	1166	4	administrative	administrative	ADJ
ftr-334	1166	5	law	law	NOUN
ftr-334	1166	6	,	,	PUNCT
ftr-334	1166	7	supra	supra	NOUN
ftr-334	1166	8	note-149	note-149	NOUN
ftr-334	1166	9	,	,	PUNCT
ftr-334	1166	10	at	at	ADP
ftr-334	1166	11	1325	1325	NUM
ftr-334	1166	12	,	,	PUNCT
ftr-334	1166	13	1414	1414	NUM
ftr-334	1166	14	.	.	PUNCT
ftr-334	1167	1	568	568	NUM
ftr-334	1167	2	[	[	NOUN
ftr-334	1167	3	vol	vol	NOUN
ftr-334	1167	4	.	.	PUNCT
ftr-334	1168	1	12:7	12:7	NUM
ftr-334	1168	2	paradigm	paradigm	NOUN
ftr-334	1168	3	for	for	ADP
ftr-334	1168	4	irs	irs	PROPN
ftr-334	1168	5	guidance	guidance	NOUN
ftr-334	1168	6	mostly	mostly	ADV
ftr-334	1168	7	about	about	ADP
ftr-334	1168	8	the	the	DET
ftr-334	1168	9	potential	potential	NOUN
ftr-334	1168	10	for	for	ADP
ftr-334	1168	11	capture	capture	NOUN
ftr-334	1168	12	in	in	ADP
ftr-334	1168	13	the	the	DET
ftr-334	1168	14	context	context	NOUN
ftr-334	1168	15	of	of	ADP
ftr-334	1168	16	environmental	environmental	ADJ
ftr-334	1168	17	rulemaking	rulemaking	NOUN
ftr-334	1168	18	where	where	SCONJ
ftr-334	1168	19	,	,	PUNCT
ftr-334	1168	20	unlike	unlike	ADP
ftr-334	1168	21	in	in	ADP
ftr-334	1168	22	many	many	ADJ
ftr-334	1168	23	of	of	ADP
ftr-334	1168	24	the	the	DET
ftr-334	1168	25	tax	tax	NOUN
ftr-334	1168	26	issues	issue	NOUN
ftr-334	1168	27	relating	relate	VERB
ftr-334	1168	28	to	to	ADP
ftr-334	1168	29	poorer	poor	ADJ
ftr-334	1168	30	taxpayers	taxpayer	NOUN
ftr-334	1168	31	,	,	PUNCT
ftr-334	1168	32	there	there	PRON
ftr-334	1168	33	is	be	VERB
ftr-334	1168	34	a	a	DET
ftr-334	1168	35	possibility	possibility	NOUN
ftr-334	1168	36	that	that	SCONJ
ftr-334	1168	37	larger	large	ADJ
ftr-334	1168	38	better	well	ADV
ftr-334	1168	39	financed	finance	VERB
ftr-334	1168	40	voices	voice	NOUN
ftr-334	1168	41	can	can	AUX
ftr-334	1168	42	crowd	crowd	VERB
ftr-334	1168	43	out	out	ADP
ftr-334	1168	44	other	other	ADJ
ftr-334	1168	45	less	less	ADV
ftr-334	1168	46	powerful	powerful	ADJ
ftr-334	1168	47	voices	voice	NOUN
ftr-334	1168	48	with	with	ADP
ftr-334	1168	49	respect	respect	NOUN
ftr-334	1168	50	to	to	ADP
ftr-334	1168	51	particularized	particularize	VERB
ftr-334	1168	52	matters	matter	NOUN
ftr-334	1168	53	.	.	PUNCT
ftr-334	1169	1	in	in	ADP
ftr-334	1169	2	those	those	DET
ftr-334	1169	3	matters	matter	NOUN
ftr-334	1169	4	,	,	PUNCT
ftr-334	1169	5	an	an	DET
ftr-334	1169	6	agency	agency	NOUN
ftr-334	1169	7	such	such	ADJ
ftr-334	1169	8	as	as	ADP
ftr-334	1169	9	the	the	DET
ftr-334	1169	10	epa	epa	PROPN
ftr-334	1169	11	,	,	PUNCT
ftr-334	1169	12	balances	balance	VERB
ftr-334	1169	13	differing	differ	VERB
ftr-334	1169	14	interests	interest	NOUN
ftr-334	1169	15	of	of	ADP
ftr-334	1169	16	the	the	DET
ftr-334	1169	17	regulated	regulated	ADJ
ftr-334	1169	18	parties	party	NOUN
ftr-334	1169	19	.	.	PUNCT
ftr-334	1170	1	professor	professor	PROPN
ftr-334	1170	2	wagner	wagner	PROPN
ftr-334	1170	3	's	's	PART
ftr-334	1170	4	(	(	PUNCT
ftr-334	1170	5	and	and	CCONJ
ftr-334	1170	6	others	other	NOUN
ftr-334	1170	7	)	)	PUNCT
ftr-334	1170	8	concern	concern	NOUN
ftr-334	1170	9	is	be	AUX
ftr-334	1170	10	that	that	SCONJ
ftr-334	1170	11	powerful	powerful	ADJ
ftr-334	1170	12	parties	party	NOUN
ftr-334	1170	13	can	can	AUX
ftr-334	1170	14	control	control	VERB
ftr-334	1170	15	or	or	CCONJ
ftr-334	1170	16	capture	capture	VERB
ftr-334	1170	17	the	the	DET
ftr-334	1170	18	agency	agency	NOUN
ftr-334	1170	19	,	,	PUNCT
ftr-334	1170	20	through	through	ADP
ftr-334	1170	21	for	for	ADP
ftr-334	1170	22	example	example	NOUN
ftr-334	1170	23	,	,	PUNCT
ftr-334	1170	24	the	the	DET
ftr-334	1170	25	allure	allure	NOUN
ftr-334	1170	26	of	of	ADP
ftr-334	1170	27	employment	employment	NOUN
ftr-334	1170	28	prospects	prospect	NOUN
ftr-334	1170	29	for	for	ADP
ftr-334	1170	30	agency	agency	NOUN
ftr-334	1170	31	employees	employee	NOUN
ftr-334	1170	32	or	or	CCONJ
ftr-334	1170	33	the	the	DET
ftr-334	1170	34	ability	ability	NOUN
ftr-334	1170	35	to	to	PART
ftr-334	1170	36	overload	overload	VERB
ftr-334	1170	37	the	the	DET
ftr-334	1170	38	agency	agency	NOUN
ftr-334	1170	39	with	with	ADP
ftr-334	1170	40	information	information	NOUN
ftr-334	1170	41	in	in	ADP
ftr-334	1170	42	a	a	DET
ftr-334	1170	43	way	way	NOUN
ftr-334	1170	44	that	that	PRON
ftr-334	1170	45	distorts	distort	VERB
ftr-334	1170	46	the	the	DET
ftr-334	1170	47	process.194	process.194	NOUN
ftr-334	1170	48	when	when	SCONJ
ftr-334	1170	49	agencies	agency	NOUN
ftr-334	1170	50	seek	seek	VERB
ftr-334	1170	51	to	to	PART
ftr-334	1170	52	act	act	VERB
ftr-334	1170	53	and	and	CCONJ
ftr-334	1170	54	provide	provide	VERB
ftr-334	1170	55	guidance	guidance	NOUN
ftr-334	1170	56	in	in	ADP
ftr-334	1170	57	a	a	DET
ftr-334	1170	58	variety	variety	NOUN
ftr-334	1170	59	of	of	ADP
ftr-334	1170	60	forms	form	NOUN
ftr-334	1170	61	,	,	PUNCT
ftr-334	1170	62	parties	party	NOUN
ftr-334	1170	63	with	with	ADP
ftr-334	1170	64	access	access	NOUN
ftr-334	1170	65	and	and	CCONJ
ftr-334	1170	66	voice	voice	NOUN
ftr-334	1170	67	have	have	VERB
ftr-334	1170	68	opportunity	opportunity	NOUN
ftr-334	1170	69	to	to	PART
ftr-334	1170	70	present	present	VERB
ftr-334	1170	71	and	and	CCONJ
ftr-334	1170	72	persuade	persuade	VERB
ftr-334	1170	73	the	the	DET
ftr-334	1170	74	agency	agency	NOUN
ftr-334	1170	75	,	,	PUNCT
ftr-334	1170	76	and	and	CCONJ
ftr-334	1170	77	those	those	PRON
ftr-334	1170	78	without	without	ADP
ftr-334	1170	79	the	the	DET
ftr-334	1170	80	ability	ability	NOUN
ftr-334	1170	81	to	to	PART
ftr-334	1170	82	communicate	communicate	VERB
ftr-334	1170	83	will	will	AUX
ftr-334	1170	84	face	face	VERB
ftr-334	1170	85	an	an	DET
ftr-334	1170	86	agency	agency	NOUN
ftr-334	1170	87	that	that	PRON
ftr-334	1170	88	is	be	AUX
ftr-334	1170	89	unaware	unaware	ADJ
ftr-334	1170	90	of	of	ADP
ftr-334	1170	91	their	their	PRON
ftr-334	1170	92	needs	need	NOUN
ftr-334	1170	93	.	.	PUNCT
ftr-334	1171	1	wagner	wagner	PROPN
ftr-334	1171	2	suggests	suggest	VERB
ftr-334	1171	3	that	that	SCONJ
ftr-334	1171	4	agencies	agency	NOUN
ftr-334	1171	5	allow	allow	VERB
ftr-334	1171	6	ombudsmen	ombudsman	NOUN
ftr-334	1171	7	to	to	PART
ftr-334	1171	8	participate	participate	VERB
ftr-334	1171	9	in	in	ADP
ftr-334	1171	10	the	the	DET
ftr-334	1171	11	formative	formative	ADJ
ftr-334	1171	12	rulemaking	rulemaking	NOUN
ftr-334	1171	13	process	process	NOUN
ftr-334	1171	14	so	so	SCONJ
ftr-334	1171	15	that	that	SCONJ
ftr-334	1171	16	agencies	agency	NOUN
ftr-334	1171	17	consider	consider	VERB
ftr-334	1171	18	not	not	PART
ftr-334	1171	19	just	just	ADV
ftr-334	1171	20	the	the	DET
ftr-334	1171	21	costs	cost	NOUN
ftr-334	1171	22	of	of	ADP
ftr-334	1171	23	regulation	regulation	NOUN
ftr-334	1171	24	,	,	PUNCT
ftr-334	1171	25	but	but	CCONJ
ftr-334	1171	26	also	also	ADV
ftr-334	1171	27	the	the	DET
ftr-334	1171	28	health	health	NOUN
ftr-334	1171	29	benefits	benefit	NOUN
ftr-334	1171	30	with	with	ADP
ftr-334	1171	31	regard	regard	NOUN
ftr-334	1171	32	to	to	ADP
ftr-334	1171	33	"	"	PUNCT
ftr-334	1171	34	vulnerable	vulnerable	ADJ
ftr-334	1171	35	populations	population	NOUN
ftr-334	1171	36	.	.	PUNCT
ftr-334	1172	1	"	"	PUNCT
ftr-334	1172	2	'	'	PUNCT
ftr-334	1172	3	95	95	NUM
ftr-334	1172	4	if	if	SCONJ
ftr-334	1172	5	the	the	DET
ftr-334	1172	6	agency	agency	NOUN
ftr-334	1172	7	failed	fail	VERB
ftr-334	1172	8	to	to	PART
ftr-334	1172	9	consider	consider	VERB
ftr-334	1172	10	the	the	DET
ftr-334	1172	11	interests	interest	NOUN
ftr-334	1172	12	adequately	adequately	ADV
ftr-334	1172	13	in	in	ADP
ftr-334	1172	14	the	the	DET
ftr-334	1172	15	formulation	formulation	NOUN
ftr-334	1172	16	of	of	ADP
ftr-334	1172	17	rules	rule	NOUN
ftr-334	1172	18	,	,	PUNCT
ftr-334	1172	19	professor	professor	NOUN
ftr-334	1172	20	wagner	wagner	PROPN
ftr-334	1172	21	proposes	propose	VERB
ftr-334	1172	22	that	that	SCONJ
ftr-334	1172	23	the	the	DET
ftr-334	1172	24	ombudsperson	ombudsperson	NOUN
ftr-334	1172	25	would	would	AUX
ftr-334	1172	26	be	be	AUX
ftr-334	1172	27	"	"	PUNCT
ftr-334	1172	28	required	require	VERB
ftr-334	1172	29	to	to	PART
ftr-334	1172	30	file	file	VERB
ftr-334	1172	31	comments	comment	NOUN
ftr-334	1172	32	,	,	PUNCT
ftr-334	1172	33	"	"	PUNCT
ftr-334	1172	34	thus	thus	ADV
ftr-334	1172	35	building	build	VERB
ftr-334	1172	36	a	a	DET
ftr-334	1172	37	record	record	NOUN
ftr-334	1172	38	for	for	SCONJ
ftr-334	1172	39	review	review	NOUN
ftr-334	1172	40	to	to	PART
ftr-334	1172	41	be	be	AUX
ftr-334	1172	42	used	use	VERB
ftr-334	1172	43	by	by	ADP
ftr-334	1172	44	other	other	ADJ
ftr-334	1172	45	regulatory	regulatory	ADJ
ftr-334	1172	46	participants	participant	NOUN
ftr-334	1172	47	and	and	CCONJ
ftr-334	1172	48	potentially	potentially	ADV
ftr-334	1172	49	in	in	ADP
ftr-334	1172	50	the	the	DET
ftr-334	1172	51	context	context	NOUN
ftr-334	1172	52	of	of	ADP
ftr-334	1172	53	judicial	judicial	ADJ
ftr-334	1172	54	review	review	NOUN
ftr-334	1172	55	of	of	ADP
ftr-334	1172	56	the	the	DET
ftr-334	1172	57	agency	agency	NOUN
ftr-334	1172	58	's	's	PART
ftr-334	1172	59	rulemaking	rulemaking	NOUN
ftr-334	1172	60	.	.	PUNCT
ftr-334	1173	1	'96	'96	NUM
ftr-334	1173	2	for	for	ADP
ftr-334	1173	3	rulemakings	rulemaking	NOUN
ftr-334	1173	4	that	that	PRON
ftr-334	1173	5	are	be	AUX
ftr-334	1173	6	highly	highly	ADV
ftr-334	1173	7	technical	technical	ADJ
ftr-334	1173	8	,	,	PUNCT
ftr-334	1173	9	wagner	wagner	PROPN
ftr-334	1173	10	suggests	suggest	VERB
ftr-334	1173	11	assembling	assemble	VERB
ftr-334	1173	12	an	an	DET
ftr-334	1173	13	expert	expert	ADJ
ftr-334	1173	14	advisory	advisory	ADJ
ftr-334	1173	15	committee	committee	NOUN
ftr-334	1173	16	that	that	PRON
ftr-334	1173	17	would	would	AUX
ftr-334	1173	18	allow	allow	VERB
ftr-334	1173	19	for	for	SCONJ
ftr-334	1173	20	the	the	DET
ftr-334	1173	21	agency	agency	NOUN
ftr-334	1173	22	to	to	PART
ftr-334	1173	23	consider	consider	VERB
ftr-334	1173	24	issues	issue	NOUN
ftr-334	1173	25	relating	relate	VERB
ftr-334	1173	26	to	to	ADP
ftr-334	1173	27	"	"	PUNCT
ftr-334	1173	28	missing	miss	VERB
ftr-334	1173	29	affected	affected	ADJ
ftr-334	1173	30	interests	interest	NOUN
ftr-334	1173	31	,	,	PUNCT
ftr-334	1173	32	"	"	PUNCT
ftr-334	1173	33	i.e.	i.e.	X
ftr-334	1173	34	,	,	PUNCT
ftr-334	1173	35	interests	interest	NOUN
ftr-334	1173	36	that	that	SCONJ
ftr-334	1173	37	the	the	DET
ftr-334	1173	38	agency	agency	NOUN
ftr-334	1173	39	may	may	AUX
ftr-334	1173	40	not	not	PART
ftr-334	1173	41	otherwise	otherwise	ADV
ftr-334	1173	42	consider	consider	VERB
ftr-334	1173	43	(	(	PUNCT
ftr-334	1173	44	or	or	CCONJ
ftr-334	1173	45	even	even	ADV
ftr-334	1173	46	be	be	AUX
ftr-334	1173	47	adequately	adequately	ADV
ftr-334	1173	48	made	make	VERB
ftr-334	1173	49	aware	aware	ADJ
ftr-334	1173	50	of).197	of).197	NOUN
ftr-334	1173	51	194	194	NUM
ftr-334	1173	52	.	.	PUNCT
ftr-334	1174	1	i	i	PRON
ftr-334	1174	2	d.	d.	PROPN
ftr-334	1174	3	at	at	ADP
ftr-334	1174	4	1325	1325	NUM
ftr-334	1174	5	.	.	PUNCT
ftr-334	1175	1	wagner	wagner	PROPN
ftr-334	1175	2	also	also	ADV
ftr-334	1175	3	references	reference	VERB
ftr-334	1175	4	other	other	ADJ
ftr-334	1175	5	areas	area	NOUN
ftr-334	1175	6	of	of	ADP
ftr-334	1175	7	agency	agency	NOUN
ftr-334	1175	8	regulations	regulation	NOUN
ftr-334	1175	9	that	that	PRON
ftr-334	1175	10	have	have	AUX
ftr-334	1175	11	also	also	ADV
ftr-334	1175	12	been	be	AUX
ftr-334	1175	13	plagued	plague	VERB
ftr-334	1175	14	by	by	ADP
ftr-334	1175	15	information	information	NOUN
ftr-334	1175	16	capture	capture	NOUN
ftr-334	1175	17	.	.	PUNCT
ftr-334	1176	1	i	i	PRON
ftr-334	1176	2	d	d	PROPN
ftr-334	1176	3	at	at	ADP
ftr-334	1176	4	n.	n.	PROPN
ftr-334	1176	5	18	18	NUM
ftr-334	1176	6	(	(	PUNCT
ftr-334	1176	7	citing	cite	VERB
ftr-334	1176	8	pete	pete	PROPN
ftr-334	1176	9	tridish	tridish	PROPN
ftr-334	1176	10	&	&	CCONJ
ftr-334	1176	11	danielle	danielle	PROPN
ftr-334	1176	12	redden	redden	PROPN
ftr-334	1176	13	,	,	PUNCT
ftr-334	1176	14	radio	radio	NOUN
ftr-334	1176	15	controlled	control	VERB
ftr-334	1176	16	:	:	PUNCT
ftr-334	1176	17	a	a	DET
ftr-334	1176	18	media	medium	NOUN
ftr-334	1176	19	activist	activist	NOUN
ftr-334	1176	20	's	's	PART
ftr-334	1176	21	guide	guide	NOUN
ftr-334	1176	22	to	to	ADP
ftr-334	1176	23	the	the	DET
ftr-334	1176	24	fcc	fcc	PROPN
ftr-334	1176	25	!	!	PROPN
ftr-334	1176	26	,	,	PUNCT
ftr-334	1176	27	prometheus	prometheus	PROPN
ftr-334	1176	28	radio	radio	NOUN
ftr-334	1176	29	project	project	NOUN
ftr-334	1176	30	,	,	PUNCT
ftr-334	1176	31	feb	feb	PROPN
ftr-334	1176	32	.	.	PROPN
ftr-334	1176	33	12	12	NUM
ftr-334	1176	34	,	,	PUNCT
ftr-334	1176	35	2006	2006	NUM
ftr-334	1176	36	(	(	PUNCT
ftr-334	1176	37	referring	refer	VERB
ftr-334	1176	38	to	to	ADP
ftr-334	1176	39	information	information	NOUN
ftr-334	1176	40	capture	capture	NOUN
ftr-334	1176	41	and	and	CCONJ
ftr-334	1176	42	excessive	excessive	ADJ
ftr-334	1176	43	information	information	NOUN
ftr-334	1176	44	in	in	ADP
ftr-334	1176	45	fcc	fcc	PROPN
ftr-334	1176	46	rulemaking	rulemaking	NOUN
ftr-334	1176	47	)	)	PUNCT
ftr-334	1176	48	)	)	PUNCT
ftr-334	1176	49	;	;	PUNCT
ftr-334	1176	50	troy	troy	PROPN
ftr-334	1176	51	a.	a.	PROPN
ftr-334	1176	52	paredes	paredes	PROPN
ftr-334	1176	53	,	,	PUNCT
ftr-334	1176	54	blinded	blind	VERB
ftr-334	1176	55	by	by	ADP
ftr-334	1176	56	the	the	DET
ftr-334	1176	57	light	light	NOUN
ftr-334	1176	58	:	:	PUNCT
ftr-334	1176	59	information	information	NOUN
ftr-334	1176	60	overload	overload	NOUN
ftr-334	1176	61	and	and	CCONJ
ftr-334	1176	62	its	its	PRON
ftr-334	1176	63	consequences	consequence	NOUN
ftr-334	1176	64	for	for	ADP
ftr-334	1176	65	securities	security	NOUN
ftr-334	1176	66	regulation	regulation	NOUN
ftr-334	1176	67	,	,	PUNCT
ftr-334	1176	68	81	81	NUM
ftr-334	1176	69	wash	wash	NOUN
ftr-334	1176	70	.	.	PUNCT
ftr-334	1177	1	u.	u.	PROPN
ftr-334	1177	2	l.q	l.q	PROPN
ftr-334	1177	3	.	.	PROPN
ftr-334	1178	1	417	417	NUM
ftr-334	1178	2	,	,	PUNCT
ftr-334	1178	3	449	449	NUM
ftr-334	1178	4	(	(	PUNCT
ftr-334	1178	5	2003	2003	NUM
ftr-334	1178	6	)	)	PUNCT
ftr-334	1178	7	(	(	PUNCT
ftr-334	1178	8	arguing	argue	VERB
ftr-334	1178	9	that	that	SCONJ
ftr-334	1178	10	increased	increase	VERB
ftr-334	1178	11	disclosure	disclosure	NOUN
ftr-334	1178	12	requirements	requirement	NOUN
ftr-334	1178	13	can	can	AUX
ftr-334	1178	14	be	be	AUX
ftr-334	1178	15	problematic	problematic	ADJ
ftr-334	1178	16	in	in	ADP
ftr-334	1178	17	light	light	NOUN
ftr-334	1178	18	of	of	ADP
ftr-334	1178	19	inadequate	inadequate	ADJ
ftr-334	1178	20	filtering	filtering	NOUN
ftr-334	1178	21	of	of	ADP
ftr-334	1178	22	information	information	NOUN
ftr-334	1178	23	)	)	PUNCT
ftr-334	1178	24	.	.	PUNCT
ftr-334	1179	1	195	195	NUM
ftr-334	1179	2	.	.	X
ftr-334	1179	3	wagner	wagner	PROPN
ftr-334	1179	4	,	,	PUNCT
ftr-334	1179	5	administrative	administrative	ADJ
ftr-334	1179	6	law	law	NOUN
ftr-334	1179	7	,	,	PUNCT
ftr-334	1179	8	supra	supra	PROPN
ftr-334	1179	9	note	note	NOUN
ftr-334	1179	10	149	149	NUM
ftr-334	1179	11	,	,	PUNCT
ftr-334	1179	12	at	at	ADP
ftr-334	1179	13	1414	1414	NUM
ftr-334	1179	14	.	.	PUNCT
ftr-334	1180	1	196	196	NUM
ftr-334	1180	2	.	.	PUNCT
ftr-334	1181	1	see	see	VERB
ftr-334	1181	2	i	i	PRON
ftr-334	1181	3	d	d	PROPN
ftr-334	1181	4	at	at	ADP
ftr-334	1181	5	1415	1415	NUM
ftr-334	1181	6	(	(	PUNCT
ftr-334	1181	7	reasoning	reason	VERB
ftr-334	1181	8	that	that	SCONJ
ftr-334	1181	9	a	a	DET
ftr-334	1181	10	paper	paper	NOUN
ftr-334	1181	11	trail	trail	NOUN
ftr-334	1181	12	of	of	ADP
ftr-334	1181	13	comments	comment	NOUN
ftr-334	1181	14	would	would	AUX
ftr-334	1181	15	be	be	AUX
ftr-334	1181	16	beneficial	beneficial	ADJ
ftr-334	1181	17	to	to	ADP
ftr-334	1181	18	judicial	judicial	ADJ
ftr-334	1181	19	review	review	NOUN
ftr-334	1181	20	)	)	PUNCT
ftr-334	1181	21	.	.	PUNCT
ftr-334	1182	1	197	197	NUM
ftr-334	1182	2	.	.	PUNCT
ftr-334	1183	1	in	in	ADP
ftr-334	1183	2	addition	addition	NOUN
ftr-334	1183	3	to	to	ADP
ftr-334	1183	4	improving	improve	VERB
ftr-334	1183	5	the	the	DET
ftr-334	1183	6	agency	agency	NOUN
ftr-334	1183	7	's	's	PART
ftr-334	1183	8	rules	rule	NOUN
ftr-334	1183	9	ex	ex	PROPN
ftr-334	1183	10	ante	ante	PROPN
ftr-334	1183	11	,	,	PUNCT
ftr-334	1183	12	wagner	wagner	PROPN
ftr-334	1183	13	's	's	PART
ftr-334	1183	14	proposals	proposal	NOUN
ftr-334	1183	15	have	have	VERB
ftr-334	1183	16	as	as	ADP
ftr-334	1183	17	a	a	DET
ftr-334	1183	18	secondary	secondary	ADJ
ftr-334	1183	19	objective	objective	NOUN
ftr-334	1183	20	creating	create	VERB
ftr-334	1183	21	a	a	DET
ftr-334	1183	22	record	record	NOUN
ftr-334	1183	23	so	so	SCONJ
ftr-334	1183	24	that	that	SCONJ
ftr-334	1183	25	parties	party	NOUN
ftr-334	1183	26	challenging	challenge	VERB
ftr-334	1183	27	the	the	DET
ftr-334	1183	28	agency	agency	NOUN
ftr-334	1183	29	's	's	PART
ftr-334	1183	30	rulemaking	rulemaking	NOUN
ftr-334	1183	31	in	in	ADP
ftr-334	1183	32	court	court	NOUN
ftr-334	1183	33	may	may	AUX
ftr-334	1183	34	be	be	AUX
ftr-334	1183	35	able	able	ADJ
ftr-334	1183	36	to	to	PART
ftr-334	1183	37	point	point	VERB
ftr-334	1183	38	to	to	ADP
ftr-334	1183	39	inadequacies	inadequacy	NOUN
ftr-334	1183	40	in	in	ADP
ftr-334	1183	41	the	the	DET
ftr-334	1183	42	process	process	NOUN
ftr-334	1183	43	or	or	CCONJ
ftr-334	1183	44	substance	substance	NOUN
ftr-334	1183	45	of	of	ADP
ftr-334	1183	46	the	the	DET
ftr-334	1183	47	agency	agency	NOUN
ftr-334	1183	48	's	's	PART
ftr-334	1183	49	rulemaking	rulemaking	NOUN
ftr-334	1183	50	.	.	PUNCT
ftr-334	1184	1	as	as	SCONJ
ftr-334	1184	2	discussed	discuss	VERB
ftr-334	1184	3	above	above	ADV
ftr-334	1184	4	,	,	PUNCT
ftr-334	1184	5	in	in	ADP
ftr-334	1184	6	the	the	DET
ftr-334	1184	7	tax	tax	NOUN
ftr-334	1184	8	context	context	NOUN
ftr-334	1184	9	,	,	PUNCT
ftr-334	1184	10	limits	limit	NOUN
ftr-334	1184	11	to	to	ADP
ftr-334	1184	12	parties	party	NOUN
ftr-334	1184	13	'	'	PART
ftr-334	1184	14	ability	ability	NOUN
ftr-334	1184	15	to	to	PART
ftr-334	1184	16	receive	receive	VERB
ftr-334	1184	17	pre	pre	ADJ
ftr-334	1184	18	-	-	ADJ
ftr-334	1184	19	enforcement	enforcement	ADJ
ftr-334	1184	20	judicial	judicial	ADJ
ftr-334	1184	21	review	review	NOUN
ftr-334	1184	22	combined	combine	VERB
ftr-334	1184	23	with	with	ADP
ftr-334	1184	24	the	the	DET
ftr-334	1184	25	trend	trend	NOUN
ftr-334	1184	26	of	of	ADP
ftr-334	1184	27	greater	great	ADJ
ftr-334	1184	28	deference	deference	NOUN
ftr-334	1184	29	to	to	ADP
ftr-334	1184	30	irs	irs	PROPN
ftr-334	1184	31	rulemaking	rulemaking	NOUN
ftr-334	1184	32	makes	make	VERB
ftr-334	1184	33	this	this	DET
ftr-334	1184	34	secondary	secondary	ADJ
ftr-334	1184	35	objective	objective	NOUN
ftr-334	1184	36	less	less	ADV
ftr-334	1184	37	relevant	relevant	ADJ
ftr-334	1184	38	.	.	PUNCT
ftr-334	1185	1	likewise	likewise	ADV
ftr-334	1185	2	,	,	PUNCT
ftr-334	1185	3	professor	professor	PROPN
ftr-334	1185	4	wagner	wagner	PROPN
ftr-334	1185	5	's	's	PART
ftr-334	1185	6	suggested	suggest	VERB
ftr-334	1185	7	use	use	NOUN
ftr-334	1185	8	of	of	ADP
ftr-334	1185	9	aljs	aljs	NOUN
ftr-334	1185	10	to	to	PART
ftr-334	1185	11	oversee	oversee	VERB
ftr-334	1185	12	a	a	DET
ftr-334	1185	13	hybrid	hybrid	ADJ
ftr-334	1185	14	formal	formal	ADJ
ftr-334	1185	15	/	/	SYM
ftr-334	1185	16	informal	informal	ADJ
ftr-334	1185	17	rulemaking	rulemaking	NOUN
ftr-334	1185	18	,	,	PUNCT
ftr-334	1185	19	in	in	ADP
ftr-334	1185	20	light	light	NOUN
ftr-334	1185	21	of	of	ADP
ftr-334	1185	22	the	the	DET
ftr-334	1185	23	relative	relative	ADJ
ftr-334	1185	24	absence	absence	NOUN
ftr-334	1185	25	of	of	ADP
ftr-334	1185	26	al	al	PROPN
ftr-334	1185	27	's	's	PART
ftr-334	1185	28	in	in	ADP
ftr-334	1185	29	the	the	DET
ftr-334	1185	30	tax	tax	NOUN
ftr-334	1185	31	context	context	NOUN
ftr-334	1185	32	make	make	VERB
ftr-334	1185	33	this	this	DET
ftr-334	1185	34	portion	portion	NOUN
ftr-334	1185	35	of	of	ADP
ftr-334	1185	36	the	the	DET
ftr-334	1185	37	proposal	proposal	NOUN
ftr-334	1185	38	inapplicable	inapplicable	ADJ
ftr-334	1185	39	to	to	ADP
ftr-334	1185	40	irs	irs	PROPN
ftr-334	1185	41	rulemaking	rulemaking	NOUN
ftr-334	1185	42	.	.	PUNCT
ftr-334	1186	1	i	i	PRON
ftr-334	1186	2	d	d	PROPN
ftr-334	1186	3	2012	2012	NUM
ftr-334	1186	4	]	]	PUNCT
ftr-334	1186	5	569	569	NUM
ftr-334	1186	6	florida	florida	PROPN
ftr-334	1186	7	tax	tax	PROPN
ftr-334	1186	8	review	review	PROPN
ftr-334	1186	9	professor	professor	PROPN
ftr-334	1186	10	wagner	wagner	PROPN
ftr-334	1186	11	's	's	PART
ftr-334	1186	12	policy	policy	NOUN
ftr-334	1186	13	prescription	prescription	NOUN
ftr-334	1186	14	makes	make	VERB
ftr-334	1186	15	sense	sense	NOUN
ftr-334	1186	16	for	for	ADP
ftr-334	1186	17	the	the	DET
ftr-334	1186	18	irs	irs	PROPN
ftr-334	1186	19	,	,	PUNCT
ftr-334	1186	20	and	and	CCONJ
ftr-334	1186	21	as	as	SCONJ
ftr-334	1186	22	professors	professor	NOUN
ftr-334	1186	23	mcdonnell	mcdonnell	PROPN
ftr-334	1186	24	and	and	CCONJ
ftr-334	1186	25	schwarcz	schwarcz	NOUN
ftr-334	1186	26	identify	identify	VERB
ftr-334	1186	27	,	,	PUNCT
ftr-334	1186	28	the	the	DET
ftr-334	1186	29	irs	irs	PROPN
ftr-334	1186	30	already	already	ADV
ftr-334	1186	31	has	have	VERB
ftr-334	1186	32	in	in	ADP
ftr-334	1186	33	place	place	NOUN
ftr-334	1186	34	a	a	DET
ftr-334	1186	35	strong	strong	ADJ
ftr-334	1186	36	ombuds	ombud	NOUN
ftr-334	1186	37	office	office	NOUN
ftr-334	1186	38	that	that	PRON
ftr-334	1186	39	plays	play	VERB
ftr-334	1186	40	an	an	DET
ftr-334	1186	41	active	active	ADJ
ftr-334	1186	42	,	,	PUNCT
ftr-334	1186	43	though	though	SCONJ
ftr-334	1186	44	incomplete	incomplete	ADJ
ftr-334	1186	45	role	role	NOUN
ftr-334	1186	46	in	in	ADP
ftr-334	1186	47	representing	represent	VERB
ftr-334	1186	48	the	the	DET
ftr-334	1186	49	voices	voice	NOUN
ftr-334	1186	50	of	of	ADP
ftr-334	1186	51	less	less	ADV
ftr-334	1186	52	powerful	powerful	ADJ
ftr-334	1186	53	taxpayers	taxpayer	NOUN
ftr-334	1186	54	.	.	PUNCT
ftr-334	1187	1	in	in	ADP
ftr-334	1187	2	tax	tax	NOUN
ftr-334	1187	3	matters	matter	NOUN
ftr-334	1187	4	,	,	PUNCT
ftr-334	1187	5	while	while	SCONJ
ftr-334	1187	6	there	there	PRON
ftr-334	1187	7	may	may	AUX
ftr-334	1187	8	not	not	PART
ftr-334	1187	9	be	be	AUX
ftr-334	1187	10	the	the	DET
ftr-334	1187	11	same	same	ADJ
ftr-334	1187	12	clash	clash	NOUN
ftr-334	1187	13	between	between	ADP
ftr-334	1187	14	say	say	VERB
ftr-334	1187	15	polluters	polluter	NOUN
ftr-334	1187	16	and	and	CCONJ
ftr-334	1187	17	environmental	environmental	ADJ
ftr-334	1187	18	groups	group	NOUN
ftr-334	1187	19	that	that	PRON
ftr-334	1187	20	professor	professor	PROPN
ftr-334	1187	21	wagner	wagner	PROPN
ftr-334	1187	22	identifies	identify	VERB
ftr-334	1187	23	,	,	PUNCT
ftr-334	1187	24	the	the	DET
ftr-334	1187	25	effect	effect	NOUN
ftr-334	1187	26	may	may	AUX
ftr-334	1187	27	be	be	AUX
ftr-334	1187	28	the	the	DET
ftr-334	1187	29	same	same	ADJ
ftr-334	1187	30	.	.	PUNCT
ftr-334	1188	1	for	for	ADP
ftr-334	1188	2	example	example	NOUN
ftr-334	1188	3	,	,	PUNCT
ftr-334	1188	4	the	the	DET
ftr-334	1188	5	irs	irs	PROPN
ftr-334	1188	6	may	may	AUX
ftr-334	1188	7	not	not	PART
ftr-334	1188	8	necessarily	necessarily	ADV
ftr-334	1188	9	consider	consider	VERB
ftr-334	1188	10	or	or	CCONJ
ftr-334	1188	11	weigh	weigh	VERB
ftr-334	1188	12	sufficiently	sufficiently	ADV
ftr-334	1188	13	the	the	DET
ftr-334	1188	14	interests	interest	NOUN
ftr-334	1188	15	of	of	ADP
ftr-334	1188	16	poorer	poor	ADJ
ftr-334	1188	17	or	or	CCONJ
ftr-334	1188	18	underrepresented	underrepresented	ADJ
ftr-334	1188	19	taxpayers	taxpayer	NOUN
ftr-334	1188	20	in	in	ADP
ftr-334	1188	21	the	the	DET
ftr-334	1188	22	context	context	NOUN
ftr-334	1188	23	of	of	ADP
ftr-334	1188	24	rules	rule	NOUN
ftr-334	1188	25	relating	relate	VERB
ftr-334	1188	26	to	to	ADP
ftr-334	1188	27	the	the	DET
ftr-334	1188	28	delivery	delivery	NOUN
ftr-334	1188	29	of	of	ADP
ftr-334	1188	30	benefits	benefit	NOUN
ftr-334	1188	31	or	or	CCONJ
ftr-334	1188	32	to	to	ADP
ftr-334	1188	33	relief	relief	NOUN
ftr-334	1188	34	of	of	ADP
ftr-334	1188	35	liability	liability	NOUN
ftr-334	1188	36	because	because	SCONJ
ftr-334	1188	37	those	those	DET
ftr-334	1188	38	taxpayers	taxpayer	NOUN
ftr-334	1188	39	and	and	CCONJ
ftr-334	1188	40	their	their	PRON
ftr-334	1188	41	issues	issue	NOUN
ftr-334	1188	42	are	be	AUX
ftr-334	1188	43	less	less	ADV
ftr-334	1188	44	germane	germane	ADJ
ftr-334	1188	45	to	to	ADP
ftr-334	1188	46	the	the	DET
ftr-334	1188	47	agency	agency	NOUN
ftr-334	1188	48	's	's	PART
ftr-334	1188	49	core	core	NOUN
ftr-334	1188	50	constituencies.19	constituencies.19	NOUN
ftr-334	1188	51	non	non	ADJ
ftr-334	1188	52	-	-	ADJ
ftr-334	1188	53	tax	tax	ADJ
ftr-334	1188	54	and	and	CCONJ
ftr-334	1188	55	tax	tax	NOUN
ftr-334	1188	56	scholars	scholar	NOUN
ftr-334	1188	57	looking	look	VERB
ftr-334	1188	58	at	at	ADP
ftr-334	1188	59	tas	ta	NOUN
ftr-334	1188	60	have	have	AUX
ftr-334	1188	61	praised	praise	VERB
ftr-334	1188	62	its	its	PRON
ftr-334	1188	63	abilities	ability	NOUN
ftr-334	1188	64	to	to	PART
ftr-334	1188	65	provide	provide	VERB
ftr-334	1188	66	voice	voice	NOUN
ftr-334	1188	67	for	for	ADP
ftr-334	1188	68	the	the	DET
ftr-334	1188	69	poor	poor	ADJ
ftr-334	1188	70	and	and	CCONJ
ftr-334	1188	71	for	for	ADP
ftr-334	1188	72	its	its	PRON
ftr-334	1188	73	influence	influence	NOUN
ftr-334	1188	74	tax	tax	NOUN
ftr-334	1188	75	administration	administration	NOUN
ftr-334	1188	76	.	.	PUNCT
ftr-334	1189	1	99	99	NUM
ftr-334	1190	1	yet	yet	ADV
ftr-334	1190	2	,	,	PUNCT
ftr-334	1190	3	tas	tas	PROPN
ftr-334	1190	4	's	's	PART
ftr-334	1190	5	role	role	NOUN
ftr-334	1190	6	is	be	AUX
ftr-334	1190	7	incomplete	incomplete	ADJ
ftr-334	1190	8	because	because	SCONJ
ftr-334	1190	9	its	its	PRON
ftr-334	1190	10	recent	recent	ADJ
ftr-334	1190	11	success	success	NOUN
ftr-334	1190	12	has	have	VERB
ftr-334	1190	13	much	much	ADJ
ftr-334	1190	14	to	to	PART
ftr-334	1190	15	do	do	VERB
ftr-334	1190	16	with	with	ADP
ftr-334	1190	17	its	its	PRON
ftr-334	1190	18	current	current	ADJ
ftr-334	1190	19	charismatic	charismatic	ADJ
ftr-334	1190	20	and	and	CCONJ
ftr-334	1190	21	persistent	persistent	ADJ
ftr-334	1190	22	leader	leader	NOUN
ftr-334	1190	23	nina	nina	PROPN
ftr-334	1190	24	olson	olson	PROPN
ftr-334	1190	25	,	,	PUNCT
ftr-334	1190	26	and	and	CCONJ
ftr-334	1190	27	it	it	PRON
ftr-334	1190	28	could	could	AUX
ftr-334	1190	29	benefit	benefit	VERB
ftr-334	1190	30	from	from	ADP
ftr-334	1190	31	administrative	administrative	ADJ
ftr-334	1190	32	and	and	CCONJ
ftr-334	1190	33	legislative	legislative	ADJ
ftr-334	1190	34	changes	change	NOUN
ftr-334	1190	35	that	that	PRON
ftr-334	1190	36	would	would	AUX
ftr-334	1190	37	cement	cement	VERB
ftr-334	1190	38	its	its	PRON
ftr-334	1190	39	role	role	NOUN
ftr-334	1190	40	in	in	ADP
ftr-334	1190	41	the	the	DET
ftr-334	1190	42	process	process	NOUN
ftr-334	1190	43	even	even	ADV
ftr-334	1190	44	when	when	SCONJ
ftr-334	1190	45	she	she	PRON
ftr-334	1190	46	departs	depart	VERB
ftr-334	1190	47	the	the	DET
ftr-334	1190	48	scene	scene	NOUN
ftr-334	1190	49	.	.	PUNCT
ftr-334	1191	1	moreover	moreover	ADV
ftr-334	1191	2	,	,	PUNCT
ftr-334	1191	3	its	its	PRON
ftr-334	1191	4	statutory	statutory	ADJ
ftr-334	1191	5	reporting	reporting	NOUN
ftr-334	1191	6	powers	power	NOUN
ftr-334	1191	7	are	be	AUX
ftr-334	1191	8	focused	focus	VERB
ftr-334	1191	9	on	on	ADP
ftr-334	1191	10	alerting	alert	VERB
ftr-334	1191	11	congress	congress	PROPN
ftr-334	1191	12	of	of	ADP
ftr-334	1191	13	problems	problem	NOUN
ftr-334	1191	14	and	and	CCONJ
ftr-334	1191	15	solutions	solution	NOUN
ftr-334	1191	16	,	,	PUNCT
ftr-334	1191	17	rather	rather	ADV
ftr-334	1191	18	than	than	ADP
ftr-334	1191	19	directing	direct	VERB
ftr-334	1191	20	tas	ta	NOUN
ftr-334	1191	21	to	to	PART
ftr-334	1191	22	have	have	VERB
ftr-334	1191	23	a	a	DET
ftr-334	1191	24	more	more	ADV
ftr-334	1191	25	direct	direct	ADJ
ftr-334	1191	26	and	and	CCONJ
ftr-334	1191	27	clear	clear	ADJ
ftr-334	1191	28	role	role	NOUN
ftr-334	1191	29	in	in	ADP
ftr-334	1191	30	the	the	DET
ftr-334	1191	31	formation	formation	NOUN
ftr-334	1191	32	of	of	ADP
ftr-334	1191	33	irs	irs	PROPN
ftr-334	1191	34	guidance	guidance	NOUN
ftr-334	1191	35	.	.	PUNCT
ftr-334	1192	1	the	the	DET
ftr-334	1192	2	following	following	NOUN
ftr-334	1192	3	discusses	discuss	VERB
ftr-334	1192	4	the	the	DET
ftr-334	1192	5	evolution	evolution	NOUN
ftr-334	1192	6	of	of	ADP
ftr-334	1192	7	tas	ta	NOUN
ftr-334	1192	8	over	over	ADP
ftr-334	1192	9	the	the	DET
ftr-334	1192	10	past	past	ADJ
ftr-334	1192	11	few	few	ADJ
ftr-334	1192	12	decades	decade	NOUN
ftr-334	1192	13	and	and	CCONJ
ftr-334	1192	14	proposes	propose	VERB
ftr-334	1192	15	a	a	DET
ftr-334	1192	16	more	more	ADV
ftr-334	1192	17	concrete	concrete	ADJ
ftr-334	1192	18	role	role	NOUN
ftr-334	1192	19	for	for	ADP
ftr-334	1192	20	the	the	DET
ftr-334	1192	21	agency	agency	NOUN
ftr-334	1192	22	in	in	ADP
ftr-334	1192	23	the	the	DET
ftr-334	1192	24	rulemaking	rulemaking	NOUN
ftr-334	1192	25	process	process	NOUN
ftr-334	1192	26	.	.	PUNCT
ftr-334	1193	1	1	1	X
ftr-334	1193	2	.	.	X
ftr-334	1193	3	tas	ta	NOUN
ftr-334	1193	4	since	since	SCONJ
ftr-334	1193	5	its	its	PRON
ftr-334	1193	6	origin	origin	NOUN
ftr-334	1193	7	as	as	ADP
ftr-334	1193	8	the	the	DET
ftr-334	1193	9	irs	irs	PROPN
ftr-334	1193	10	's	's	PART
ftr-334	1193	11	problem	problem	NOUN
ftr-334	1193	12	resolution	resolution	NOUN
ftr-334	1193	13	program	program	NOUN
ftr-334	1193	14	(	(	PUNCT
ftr-334	1193	15	prp	prp	PROPN
ftr-334	1193	16	)	)	PUNCT
ftr-334	1193	17	of	of	ADP
ftr-334	1193	18	the	the	DET
ftr-334	1193	19	1970s,2	1970s,2	NUM
ftr-334	1193	20	00	00	NUM
ftr-334	1193	21	tas	ta	NOUN
ftr-334	1193	22	,	,	PUNCT
ftr-334	1193	23	the	the	DET
ftr-334	1193	24	irs	irs	PROPN
ftr-334	1193	25	's	's	PART
ftr-334	1193	26	ombuds	ombud	NOUN
ftr-334	1193	27	,	,	PUNCT
ftr-334	1193	28	has	have	AUX
ftr-334	1193	29	grown	grow	VERB
ftr-334	1193	30	in	in	ADP
ftr-334	1193	31	independence	independence	NOUN
ftr-334	1193	32	,	,	PUNCT
ftr-334	1193	33	responsibility	responsibility	NOUN
ftr-334	1193	34	and	and	CCONJ
ftr-334	1193	35	prestige	prestige	NOUN
ftr-334	1193	36	.	.	PUNCT
ftr-334	1194	1	since	since	SCONJ
ftr-334	1194	2	2001	2001	NUM
ftr-334	1194	3	,	,	PUNCT
ftr-334	1194	4	it	it	PRON
ftr-334	1194	5	has	have	AUX
ftr-334	1194	6	been	be	AUX
ftr-334	1194	7	headed	head	VERB
ftr-334	1194	8	by	by	ADP
ftr-334	1194	9	nina	nina	PROPN
ftr-334	1194	10	olson	olson	PROPN
ftr-334	1194	11	,	,	PUNCT
ftr-334	1194	12	who	who	PRON
ftr-334	1194	13	,	,	PUNCT
ftr-334	1194	14	as	as	ADP
ftr-334	1194	15	national	national	ADJ
ftr-334	1194	16	taxpayer	taxpayer	NOUN
ftr-334	1194	17	advocate	advocate	NOUN
ftr-334	1194	18	,	,	PUNCT
ftr-334	1194	19	has	have	AUX
ftr-334	1194	20	been	be	AUX
ftr-334	1194	21	a	a	DET
ftr-334	1194	22	major	major	ADJ
ftr-334	1194	23	voice	voice	NOUN
ftr-334	1194	24	in	in	ADP
ftr-334	1194	25	tax	tax	NOUN
ftr-334	1194	26	administration	administration	NOUN
ftr-334	1194	27	and	and	CCONJ
ftr-334	1194	28	has	have	AUX
ftr-334	1194	29	made	make	VERB
ftr-334	1194	30	significant	significant	ADJ
ftr-334	1194	31	steps	step	NOUN
ftr-334	1194	32	to	to	PART
ftr-334	1194	33	institutionalize	institutionalize	VERB
ftr-334	1194	34	the	the	DET
ftr-334	1194	35	office	office	NOUN
ftr-334	1194	36	's	's	PART
ftr-334	1194	37	powers	power	NOUN
ftr-334	1194	38	.	.	PUNCT
ftr-334	1195	1	the	the	DET
ftr-334	1195	2	history	history	NOUN
ftr-334	1195	3	of	of	ADP
ftr-334	1195	4	the	the	DET
ftr-334	1195	5	office	office	NOUN
ftr-334	1195	6	indicates	indicate	VERB
ftr-334	1195	7	its	its	PRON
ftr-334	1195	8	relatively	relatively	ADV
ftr-334	1195	9	modest	modest	ADJ
ftr-334	1195	10	beginnings	beginning	NOUN
ftr-334	1195	11	,	,	PUNCT
ftr-334	1195	12	20	20	NUM
ftr-334	1195	13	'	'	PUNCT
ftr-334	1195	14	and	and	CCONJ
ftr-334	1195	15	its	its	PRON
ftr-334	1195	16	increasing	increase	VERB
ftr-334	1195	17	power	power	NOUN
ftr-334	1195	18	and	and	CCONJ
ftr-334	1195	19	prestige	prestige	NOUN
ftr-334	1195	20	over	over	ADP
ftr-334	1195	21	the	the	DET
ftr-334	1195	22	years,202	years,202	PROPN
ftr-334	1195	23	to	to	ADP
ftr-334	1195	24	a	a	DET
ftr-334	1195	25	198	198	NUM
ftr-334	1195	26	.	.	PUNCT
ftr-334	1196	1	see	see	VERB
ftr-334	1196	2	colin	colin	PROPN
ftr-334	1196	3	s.	s.	PROPN
ftr-334	1196	4	diver	diver	PROPN
ftr-334	1196	5	,	,	PUNCT
ftr-334	1196	6	policymaking	policymaking	NOUN
ftr-334	1196	7	paradigms	paradigm	NOUN
ftr-334	1196	8	in	in	ADP
ftr-334	1196	9	administrative	administrative	ADJ
ftr-334	1196	10	law	law	NOUN
ftr-334	1196	11	,	,	PUNCT
ftr-334	1196	12	95	95	NUM
ftr-334	1196	13	harv	harv	NOUN
ftr-334	1196	14	.	.	PUNCT
ftr-334	1197	1	l.	l.	PROPN
ftr-334	1197	2	rev	rev	PROPN
ftr-334	1197	3	.	.	PROPN
ftr-334	1197	4	393	393	NUM
ftr-334	1197	5	(	(	PUNCT
ftr-334	1197	6	1981	1981	NUM
ftr-334	1197	7	)	)	PUNCT
ftr-334	1197	8	;	;	PUNCT
ftr-334	1197	9	mark	mark	PROPN
ftr-334	1197	10	seidenfeld	seidenfeld	PROPN
ftr-334	1197	11	,	,	PUNCT
ftr-334	1197	12	cognitive	cognitive	ADJ
ftr-334	1197	13	loafing	loafing	NOUN
ftr-334	1197	14	,	,	PUNCT
ftr-334	1197	15	social	social	ADJ
ftr-334	1197	16	conformity	conformity	NOUN
ftr-334	1197	17	,	,	PUNCT
ftr-334	1197	18	and	and	CCONJ
ftr-334	1197	19	judicial	judicial	ADJ
ftr-334	1197	20	review	review	NOUN
ftr-334	1197	21	of	of	ADP
ftr-334	1197	22	agency	agency	NOUN
ftr-334	1197	23	rulemaking	rulemaking	NOUN
ftr-334	1197	24	,	,	PUNCT
ftr-334	1197	25	87	87	NUM
ftr-334	1197	26	cornell	cornell	PROPN
ftr-334	1197	27	l.	l.	PROPN
ftr-334	1197	28	rev	rev	PROPN
ftr-334	1197	29	.	.	PROPN
ftr-334	1197	30	486	486	NUM
ftr-334	1197	31	(	(	PUNCT
ftr-334	1197	32	2002	2002	NUM
ftr-334	1197	33	)	)	PUNCT
ftr-334	1197	34	.	.	PUNCT
ftr-334	1198	1	199	199	NUM
ftr-334	1198	2	.	.	PUNCT
ftr-334	1199	1	see	see	VERB
ftr-334	1199	2	,	,	PUNCT
ftr-334	1199	3	e.g.	e.g.	ADV
ftr-334	1199	4	,	,	PUNCT
ftr-334	1199	5	bryan	bryan	PROPN
ftr-334	1199	6	camp	camp	PROPN
ftr-334	1199	7	,	,	PUNCT
ftr-334	1199	8	what	what	PRON
ftr-334	1199	9	good	good	ADJ
ftr-334	1199	10	is	be	AUX
ftr-334	1199	11	the	the	DET
ftr-334	1199	12	national	national	ADJ
ftr-334	1199	13	taxpayer	taxpayer	PROPN
ftr-334	1199	14	advocate	advocate	NOUN
ftr-334	1199	15	,	,	PUNCT
ftr-334	1199	16	126	126	NUM
ftr-334	1199	17	tax	tax	NOUN
ftr-334	1199	18	notes	note	NOUN
ftr-334	1199	19	1243	1243	NUM
ftr-334	1199	20	(	(	PUNCT
ftr-334	1199	21	mar	mar	PROPN
ftr-334	1199	22	.	.	PROPN
ftr-334	1199	23	8	8	NUM
ftr-334	1199	24	,	,	PUNCT
ftr-334	1199	25	2010	2010	NUM
ftr-334	1199	26	)	)	PUNCT
ftr-334	1200	1	[	[	X
ftr-334	1200	2	hereinafter	hereinafter	NOUN
ftr-334	1200	3	camp	camp	NOUN
ftr-334	1200	4	,	,	PUNCT
ftr-334	1200	5	national	national	ADJ
ftr-334	1200	6	taxpayer	taxpayer	NOUN
ftr-334	1200	7	advocate	advocate	NOUN
ftr-334	1200	8	]	]	X
ftr-334	1200	9	.	.	PUNCT
ftr-334	1201	1	200	200	NUM
ftr-334	1201	2	.	.	PUNCT
ftr-334	1202	1	i	i	PRON
ftr-334	1202	2	am	be	AUX
ftr-334	1202	3	indebted	indebte	VERB
ftr-334	1202	4	to	to	PART
ftr-334	1202	5	and	and	CCONJ
ftr-334	1202	6	borrow	borrow	VERB
ftr-334	1202	7	from	from	ADP
ftr-334	1202	8	the	the	DET
ftr-334	1202	9	excellent	excellent	ADJ
ftr-334	1202	10	discussion	discussion	NOUN
ftr-334	1202	11	of	of	ADP
ftr-334	1202	12	the	the	DET
ftr-334	1202	13	evolution	evolution	NOUN
ftr-334	1202	14	of	of	ADP
ftr-334	1202	15	the	the	DET
ftr-334	1202	16	prp	prp	PROPN
ftr-334	1202	17	program	program	NOUN
ftr-334	1202	18	in	in	ADP
ftr-334	1202	19	camp	camp	NOUN
ftr-334	1202	20	,	,	PUNCT
ftr-334	1202	21	national	national	ADJ
ftr-334	1202	22	taxpayer	taxpayer	NOUN
ftr-334	1202	23	advocate	advocate	NOUN
ftr-334	1202	24	,	,	PUNCT
ftr-334	1202	25	supra	supra	PROPN
ftr-334	1202	26	note	note	PROPN
ftr-334	1202	27	199	199	NUM
ftr-334	1202	28	.	.	PUNCT
ftr-334	1202	29	201	201	NUM
ftr-334	1202	30	.	.	PUNCT
ftr-334	1203	1	in	in	ADP
ftr-334	1203	2	1976	1976	NUM
ftr-334	1203	3	,	,	PUNCT
ftr-334	1203	4	the	the	DET
ftr-334	1203	5	irs	irs	PROPN
ftr-334	1203	6	implemented	implement	VERB
ftr-334	1203	7	the	the	DET
ftr-334	1203	8	problem	problem	NOUN
ftr-334	1203	9	resolution	resolution	NOUN
ftr-334	1203	10	program	program	NOUN
ftr-334	1203	11	(	(	PUNCT
ftr-334	1203	12	prp	prp	PROPN
ftr-334	1203	13	)	)	PUNCT
ftr-334	1203	14	to	to	PART
ftr-334	1203	15	address	address	VERB
ftr-334	1203	16	taxpayer	taxpayer	NOUN
ftr-334	1203	17	problems	problem	NOUN
ftr-334	1203	18	that	that	PRON
ftr-334	1203	19	were	be	AUX
ftr-334	1203	20	not	not	PART
ftr-334	1203	21	promptly	promptly	ADV
ftr-334	1203	22	or	or	CCONJ
ftr-334	1203	23	timely	timely	ADV
ftr-334	1203	24	resolved	resolve	VERB
ftr-334	1203	25	,	,	PUNCT
ftr-334	1203	26	or	or	CCONJ
ftr-334	1203	27	where	where	SCONJ
ftr-334	1203	28	the	the	DET
ftr-334	1203	29	service	service	NOUN
ftr-334	1203	30	had	have	AUX
ftr-334	1203	31	not	not	PART
ftr-334	1203	32	been	be	AUX
ftr-334	1203	33	fully	fully	ADV
ftr-334	1203	34	responsive	responsive	ADJ
ftr-334	1203	35	to	to	ADP
ftr-334	1203	36	the	the	DET
ftr-334	1203	37	needs	need	NOUN
ftr-334	1203	38	of	of	ADP
ftr-334	1203	39	taxpayers	taxpayer	NOUN
ftr-334	1203	40	.	.	PUNCT
ftr-334	1204	1	i	i	PRON
ftr-334	1204	2	d.	d.	PROPN
ftr-334	1204	3	that	that	DET
ftr-334	1204	4	program	program	VERB
ftr-334	1204	5	570	570	NUM
ftr-334	1204	6	[	[	X
ftr-334	1204	7	vol	vol	NOUN
ftr-334	1204	8	.	.	PUNCT
ftr-334	1205	1	12:7	12:7	NUM
ftr-334	1205	2	paradigm	paradigm	NOUN
ftr-334	1205	3	for	for	ADP
ftr-334	1205	4	irs	irs	PROPN
ftr-334	1205	5	guidance	guidance	NOUN
ftr-334	1205	6	point	point	NOUN
ftr-334	1205	7	now	now	ADV
ftr-334	1205	8	where	where	SCONJ
ftr-334	1205	9	it	it	PRON
ftr-334	1205	10	plays	play	VERB
ftr-334	1205	11	a	a	DET
ftr-334	1205	12	significant	significant	ADJ
ftr-334	1205	13	,	,	PUNCT
ftr-334	1205	14	though	though	SCONJ
ftr-334	1205	15	incomplete	incomplete	ADJ
ftr-334	1205	16	,	,	PUNCT
ftr-334	1205	17	role	role	NOUN
ftr-334	1205	18	in	in	ADP
ftr-334	1205	19	the	the	DET
ftr-334	1205	20	formation	formation	NOUN
ftr-334	1205	21	of	of	ADP
ftr-334	1205	22	administrative	administrative	ADJ
ftr-334	1205	23	policy.203	policy.203	PROPN
ftr-334	1205	24	originated	originate	VERB
ftr-334	1205	25	in	in	ADP
ftr-334	1205	26	large	large	ADJ
ftr-334	1205	27	part	part	NOUN
ftr-334	1205	28	due	due	ADP
ftr-334	1205	29	to	to	ADP
ftr-334	1205	30	the	the	DET
ftr-334	1205	31	automated	automate	VERB
ftr-334	1205	32	functions	function	NOUN
ftr-334	1205	33	of	of	ADP
ftr-334	1205	34	irs	irs	PROPN
ftr-334	1205	35	adjudication	adjudication	NOUN
ftr-334	1205	36	procedures	procedure	NOUN
ftr-334	1205	37	,	,	PUNCT
ftr-334	1205	38	and	and	CCONJ
ftr-334	1205	39	the	the	DET
ftr-334	1205	40	concomitant	concomitant	NOUN
ftr-334	1205	41	need	need	VERB
ftr-334	1205	42	to	to	PART
ftr-334	1205	43	have	have	VERB
ftr-334	1205	44	specialized	specialize	VERB
ftr-334	1205	45	irs	irs	PROPN
ftr-334	1205	46	employees	employee	NOUN
ftr-334	1205	47	to	to	PART
ftr-334	1205	48	assist	assist	VERB
ftr-334	1205	49	with	with	ADP
ftr-334	1205	50	taxpayers	taxpayer	NOUN
ftr-334	1205	51	navigate	navigate	VERB
ftr-334	1205	52	problems	problem	NOUN
ftr-334	1205	53	.	.	PUNCT
ftr-334	1206	1	i	i	PRON
ftr-334	1206	2	d.	d.	PROPN
ftr-334	1206	3	in	in	ADP
ftr-334	1206	4	1979	1979	NUM
ftr-334	1206	5	,	,	PUNCT
ftr-334	1206	6	the	the	DET
ftr-334	1206	7	irs	irs	PROPN
ftr-334	1206	8	expanded	expand	VERB
ftr-334	1206	9	the	the	DET
ftr-334	1206	10	prp	prp	NOUN
ftr-334	1206	11	program	program	NOUN
ftr-334	1206	12	and	and	CCONJ
ftr-334	1206	13	created	create	VERB
ftr-334	1206	14	a	a	DET
ftr-334	1206	15	senior	senior	ADJ
ftr-334	1206	16	position	position	NOUN
ftr-334	1206	17	,	,	PUNCT
ftr-334	1206	18	the	the	DET
ftr-334	1206	19	taxpayer	taxpayer	NOUN
ftr-334	1206	20	ombudsman	ombudsman	NOUN
ftr-334	1206	21	,	,	PUNCT
ftr-334	1206	22	to	to	ADP
ftr-334	1206	23	both	both	PRON
ftr-334	1206	24	coordinate	coordinate	VERB
ftr-334	1206	25	prp	prp	NOUN
ftr-334	1206	26	activity	activity	NOUN
ftr-334	1206	27	and	and	CCONJ
ftr-334	1206	28	to	to	PART
ftr-334	1206	29	provide	provide	VERB
ftr-334	1206	30	systemic	systemic	ADJ
ftr-334	1206	31	advocacy	advocacy	NOUN
ftr-334	1206	32	by	by	ADP
ftr-334	1206	33	reviewing	review	VERB
ftr-334	1206	34	"	"	PUNCT
ftr-334	1206	35	[	[	X
ftr-334	1206	36	p]olicies	p]olicie	NOUN
ftr-334	1206	37	and	and	CCONJ
ftr-334	1206	38	procedures	procedure	NOUN
ftr-334	1206	39	and	and	CCONJ
ftr-334	1206	40	legislative	legislative	ADJ
ftr-334	1206	41	proposals	proposal	NOUN
ftr-334	1206	42	for	for	ADP
ftr-334	1206	43	unfair	unfair	ADJ
ftr-334	1206	44	taxpayer	taxpayer	NOUN
ftr-334	1206	45	burdens	burden	NOUN
ftr-334	1206	46	.	.	PUNCT
ftr-334	1206	47	"	"	PUNCT
ftr-334	1207	1	i	i	PRON
ftr-334	1207	2	d.	d.	PROPN
ftr-334	1207	3	at	at	ADP
ftr-334	1207	4	27	27	NUM
ftr-334	1207	5	(	(	PUNCT
ftr-334	1207	6	citing	cite	VERB
ftr-334	1207	7	james	james	PROPN
ftr-334	1207	8	w.	w.	PROPN
ftr-334	1207	9	quiggle	quiggle	PROPN
ftr-334	1207	10	and	and	CCONJ
ftr-334	1207	11	lipman	lipman	PROPN
ftr-334	1207	12	redman	redman	PROPN
ftr-334	1207	13	,	,	PUNCT
ftr-334	1207	14	procedure	procedure	NOUN
ftr-334	1207	15	before	before	ADP
ftr-334	1207	16	the	the	DET
ftr-334	1207	17	internal	internal	ADJ
ftr-334	1207	18	revenue	revenue	NOUN
ftr-334	1207	19	service	service	NOUN
ftr-334	1207	20	,	,	PUNCT
ftr-334	1207	21	at	at	ADP
ftr-334	1207	22	6	6	NUM
ftr-334	1207	23	(	(	PUNCT
ftr-334	1207	24	6th	6th	ADJ
ftr-334	1207	25	ed	ed	NOUN
ftr-334	1207	26	.	.	PROPN
ftr-334	1207	27	1984	1984	NUM
ftr-334	1207	28	)	)	PUNCT
ftr-334	1207	29	)	)	PUNCT
ftr-334	1207	30	.	.	PUNCT
ftr-334	1208	1	the	the	DET
ftr-334	1208	2	focus	focus	NOUN
ftr-334	1208	3	of	of	ADP
ftr-334	1208	4	prp	prp	PROPN
ftr-334	1208	5	was	be	AUX
ftr-334	1208	6	on	on	ADP
ftr-334	1208	7	assisting	assist	VERB
ftr-334	1208	8	taxpayers	taxpayer	NOUN
ftr-334	1208	9	when	when	SCONJ
ftr-334	1208	10	operations	operation	NOUN
ftr-334	1208	11	failed	fail	VERB
ftr-334	1208	12	and	and	CCONJ
ftr-334	1208	13	providing	provide	VERB
ftr-334	1208	14	a	a	DET
ftr-334	1208	15	mechanism	mechanism	NOUN
ftr-334	1208	16	to	to	PART
ftr-334	1208	17	elevate	elevate	VERB
ftr-334	1208	18	concerns	concern	NOUN
ftr-334	1208	19	to	to	ADP
ftr-334	1208	20	congress	congress	PROPN
ftr-334	1208	21	.	.	PUNCT
ftr-334	1209	1	the	the	DET
ftr-334	1209	2	trend	trend	NOUN
ftr-334	1209	3	of	of	ADP
ftr-334	1209	4	increasing	increase	VERB
ftr-334	1209	5	responsibilities	responsibility	NOUN
ftr-334	1209	6	continued	continue	VERB
ftr-334	1209	7	in	in	ADP
ftr-334	1209	8	1988	1988	NUM
ftr-334	1209	9	when	when	SCONJ
ftr-334	1209	10	congress	congress	PROPN
ftr-334	1209	11	enacted	enact	VERB
ftr-334	1209	12	section	section	NOUN
ftr-334	1209	13	7811	7811	NUM
ftr-334	1209	14	as	as	ADP
ftr-334	1209	15	part	part	NOUN
ftr-334	1209	16	of	of	ADP
ftr-334	1209	17	the	the	DET
ftr-334	1209	18	taxpayer	taxpayer	NOUN
ftr-334	1209	19	bill	bill	NOUN
ftr-334	1209	20	of	of	ADP
ftr-334	1209	21	rights	right	NOUN
ftr-334	1209	22	which	which	PRON
ftr-334	1209	23	codified	codify	VERB
ftr-334	1209	24	aspects	aspect	NOUN
ftr-334	1209	25	of	of	ADP
ftr-334	1209	26	the	the	DET
ftr-334	1209	27	prp	prp	PROPN
ftr-334	1209	28	program	program	NOUN
ftr-334	1209	29	and	and	CCONJ
ftr-334	1209	30	allowed	allow	VERB
ftr-334	1209	31	tas	ta	NOUN
ftr-334	1209	32	to	to	PART
ftr-334	1209	33	issue	issue	VERB
ftr-334	1209	34	taxpayer	taxpayer	NOUN
ftr-334	1209	35	assistance	assistance	NOUN
ftr-334	1209	36	orders	order	NOUN
ftr-334	1209	37	(	(	PUNCT
ftr-334	1209	38	tao	tao	PROPN
ftr-334	1209	39	)	)	PUNCT
ftr-334	1209	40	to	to	PART
ftr-334	1209	41	prevent	prevent	VERB
ftr-334	1209	42	the	the	DET
ftr-334	1209	43	irs	irs	PROPN
ftr-334	1209	44	from	from	ADP
ftr-334	1209	45	taking	take	VERB
ftr-334	1209	46	certain	certain	ADJ
ftr-334	1209	47	administrative	administrative	ADJ
ftr-334	1209	48	collection	collection	NOUN
ftr-334	1209	49	actions	action	NOUN
ftr-334	1209	50	.	.	PUNCT
ftr-334	1210	1	see	see	VERB
ftr-334	1210	2	technical	technical	ADJ
ftr-334	1210	3	and	and	CCONJ
ftr-334	1210	4	miscellaneous	miscellaneous	ADJ
ftr-334	1210	5	revenue	revenue	NOUN
ftr-334	1210	6	act	act	NOUN
ftr-334	1210	7	of	of	ADP
ftr-334	1210	8	1988	1988	NUM
ftr-334	1210	9	,	,	PUNCT
ftr-334	1210	10	pub	pub	NOUN
ftr-334	1210	11	.	.	PUNCT
ftr-334	1211	1	l.	l.	PROPN
ftr-334	1211	2	100	100	NUM
ftr-334	1211	3	-	-	SYM
ftr-334	1211	4	647	647	NUM
ftr-334	1211	5	,	,	PUNCT
ftr-334	1211	6	102	102	NUM
ftr-334	1211	7	stat	stat	NOUN
ftr-334	1211	8	.	.	PUNCT
ftr-334	1212	1	3342	3342	NUM
ftr-334	1212	2	.	.	PUNCT
ftr-334	1213	1	note	note	VERB
ftr-334	1213	2	that	that	SCONJ
ftr-334	1213	3	only	only	ADV
ftr-334	1213	4	the	the	DET
ftr-334	1213	5	commissioner	commissioner	NOUN
ftr-334	1213	6	could	could	AUX
ftr-334	1213	7	overrule	overrule	VERB
ftr-334	1213	8	tao	tao	PROPN
ftr-334	1213	9	.	.	PUNCT
ftr-334	1214	1	see	see	VERB
ftr-334	1214	2	irm	irm	PROPN
ftr-334	1214	3	13.1.20.5	13.1.20.5	NUM
ftr-334	1214	4	(	(	PUNCT
ftr-334	1214	5	12	12	NUM
ftr-334	1214	6	-	-	SYM
ftr-334	1214	7	15	15	NUM
ftr-334	1214	8	-	-	NUM
ftr-334	1214	9	2007	2007	NUM
ftr-334	1214	10	)	)	PUNCT
ftr-334	1214	11	.	.	PUNCT
ftr-334	1215	1	202	202	NUM
ftr-334	1215	2	.	.	PUNCT
ftr-334	1216	1	administrative	administrative	ADJ
ftr-334	1216	2	changes	change	NOUN
ftr-334	1216	3	in	in	ADP
ftr-334	1216	4	1992	1992	NUM
ftr-334	1216	5	,	,	PUNCT
ftr-334	1216	6	gave	give	VERB
ftr-334	1216	7	tas	ta	NOUN
ftr-334	1216	8	explicit	explicit	ADJ
ftr-334	1216	9	authority	authority	NOUN
ftr-334	1216	10	to	to	PART
ftr-334	1216	11	take	take	VERB
ftr-334	1216	12	positive	positive	ADJ
ftr-334	1216	13	actions	action	NOUN
ftr-334	1216	14	in	in	ADP
ftr-334	1216	15	addition	addition	NOUN
ftr-334	1216	16	to	to	ADP
ftr-334	1216	17	ordering	order	VERB
ftr-334	1216	18	the	the	DET
ftr-334	1216	19	release	release	NOUN
ftr-334	1216	20	of	of	ADP
ftr-334	1216	21	levies	levy	NOUN
ftr-334	1216	22	with	with	ADP
ftr-334	1216	23	a	a	DET
ftr-334	1216	24	tao	tao	PROPN
ftr-334	1216	25	(	(	PUNCT
ftr-334	1216	26	such	such	ADJ
ftr-334	1216	27	as	as	ADP
ftr-334	1216	28	ordering	order	VERB
ftr-334	1216	29	the	the	DET
ftr-334	1216	30	release	release	NOUN
ftr-334	1216	31	of	of	ADP
ftr-334	1216	32	a	a	DET
ftr-334	1216	33	taxpayer	taxpayer	NOUN
ftr-334	1216	34	's	's	PART
ftr-334	1216	35	refund	refund	NOUN
ftr-334	1216	36	)	)	PUNCT
ftr-334	1216	37	.	.	PUNCT
ftr-334	1217	1	see	see	VERB
ftr-334	1217	2	i.r.s	i.r.s	PROPN
ftr-334	1217	3	.	.	PUNCT
ftr-334	1218	1	deleg	deleg	PROPN
ftr-334	1218	2	.	.	PUNCT
ftr-334	1219	1	order	order	NOUN
ftr-334	1219	2	239	239	NUM
ftr-334	1219	3	(	(	PUNCT
ftr-334	1219	4	rescinded	rescind	VERB
ftr-334	1219	5	jan	jan	PROPN
ftr-334	1219	6	.	.	PROPN
ftr-334	1219	7	1	1	NUM
ftr-334	1219	8	,	,	PUNCT
ftr-334	1219	9	2004	2004	NUM
ftr-334	1219	10	)	)	PUNCT
ftr-334	1219	11	;	;	PUNCT
ftr-334	1219	12	camp	camp	NOUN
ftr-334	1219	13	,	,	PUNCT
ftr-334	1219	14	inquisitorial	inquisitorial	ADJ
ftr-334	1219	15	,	,	PUNCT
ftr-334	1219	16	supra	supra	ADJ
ftr-334	1219	17	note	note	NOUN
ftr-334	1219	18	83	83	NUM
ftr-334	1219	19	(	(	PUNCT
ftr-334	1219	20	explaining	explain	VERB
ftr-334	1219	21	do	do	AUX
ftr-334	1219	22	gave	give	VERB
ftr-334	1219	23	taxpayer	taxpayer	NOUN
ftr-334	1219	24	ombudsman	ombudsman	NOUN
ftr-334	1219	25	authority	authority	NOUN
ftr-334	1219	26	to	to	PART
ftr-334	1219	27	require	require	VERB
ftr-334	1219	28	positive	positive	ADJ
ftr-334	1219	29	acts	act	NOUN
ftr-334	1219	30	,	,	PUNCT
ftr-334	1219	31	later	later	ADV
ftr-334	1219	32	incorporated	incorporate	VERB
ftr-334	1219	33	onto	onto	ADP
ftr-334	1219	34	tabor2	tabor2	PRON
ftr-334	1219	35	)	)	PUNCT
ftr-334	1219	36	.	.	PUNCT
ftr-334	1220	1	the	the	DET
ftr-334	1220	2	1996	1996	NUM
ftr-334	1220	3	taxpayer	taxpayer	NOUN
ftr-334	1220	4	bill	bill	NOUN
ftr-334	1220	5	of	of	ADP
ftr-334	1220	6	rights	right	NOUN
ftr-334	1220	7	2	2	NUM
ftr-334	1220	8	(	(	PUNCT
ftr-334	1220	9	tbor2	tbor2	NOUN
ftr-334	1220	10	)	)	PUNCT
ftr-334	1220	11	codified	codify	VERB
ftr-334	1220	12	the	the	DET
ftr-334	1220	13	changes	change	NOUN
ftr-334	1220	14	and	and	CCONJ
ftr-334	1220	15	renamed	rename	VERB
ftr-334	1220	16	the	the	DET
ftr-334	1220	17	taxpayer	taxpayer	NOUN
ftr-334	1220	18	ombudsman	ombudsman	NOUN
ftr-334	1220	19	as	as	ADP
ftr-334	1220	20	the	the	DET
ftr-334	1220	21	taxpayer	taxpayer	NOUN
ftr-334	1220	22	advocate	advocate	NOUN
ftr-334	1220	23	and	and	CCONJ
ftr-334	1220	24	there	there	PRON
ftr-334	1220	25	was	be	VERB
ftr-334	1220	26	a	a	DET
ftr-334	1220	27	higher	high	ADJ
ftr-334	1220	28	level	level	NOUN
ftr-334	1220	29	of	of	ADP
ftr-334	1220	30	independence	independence	NOUN
ftr-334	1220	31	,	,	PUNCT
ftr-334	1220	32	authority	authority	NOUN
ftr-334	1220	33	and	and	CCONJ
ftr-334	1220	34	responsibility	responsibility	NOUN
ftr-334	1220	35	attached	attach	VERB
ftr-334	1220	36	to	to	ADP
ftr-334	1220	37	this	this	DET
ftr-334	1220	38	new	new	ADJ
ftr-334	1220	39	position	position	NOUN
ftr-334	1220	40	.	.	PUNCT
ftr-334	1221	1	see	see	VERB
ftr-334	1221	2	taxpayer	taxpayer	NOUN
ftr-334	1221	3	bill	bill	NOUN
ftr-334	1221	4	of	of	ADP
ftr-334	1221	5	rights	right	NOUN
ftr-334	1221	6	2	2	NUM
ftr-334	1221	7	,	,	PUNCT
ftr-334	1221	8	pub	pub	NOUN
ftr-334	1221	9	.	.	PUNCT
ftr-334	1222	1	l.	l.	PROPN
ftr-334	1222	2	no	no	INTJ
ftr-334	1222	3	.	.	PROPN
ftr-334	1223	1	104	104	NUM
ftr-334	1223	2	-	-	SYM
ftr-334	1223	3	168	168	NUM
ftr-334	1223	4	stat	stat	NOUN
ftr-334	1223	5	.	.	PUNCT
ftr-334	1224	1	1452	1452	NUM
ftr-334	1224	2	.	.	PUNCT
ftr-334	1225	1	tbor	tbor	PROPN
ftr-334	1225	2	2	2	NUM
ftr-334	1225	3	extended	extend	VERB
ftr-334	1225	4	the	the	DET
ftr-334	1225	5	scope	scope	NOUN
ftr-334	1225	6	of	of	ADP
ftr-334	1225	7	the	the	DET
ftr-334	1225	8	tao	tao	PROPN
ftr-334	1225	9	by	by	ADP
ftr-334	1225	10	giving	give	VERB
ftr-334	1225	11	the	the	DET
ftr-334	1225	12	taxpayer	taxpayer	NOUN
ftr-334	1225	13	advocate	advocate	VERB
ftr-334	1225	14	broader	broad	ADJ
ftr-334	1225	15	authority	authority	NOUN
ftr-334	1225	16	in	in	ADP
ftr-334	1225	17	issuing	issue	VERB
ftr-334	1225	18	a	a	DET
ftr-334	1225	19	tao	tao	PROPN
ftr-334	1225	20	.	.	PUNCT
ftr-334	1226	1	tbor	tbor	PROPN
ftr-334	1226	2	2	2	PROPN
ftr-334	1226	3	also	also	ADV
ftr-334	1226	4	mandated	mandate	VERB
ftr-334	1226	5	that	that	SCONJ
ftr-334	1226	6	the	the	DET
ftr-334	1226	7	taxpayer	taxpayer	NOUN
ftr-334	1226	8	advocate	advocate	NOUN
ftr-334	1226	9	present	present	VERB
ftr-334	1226	10	two	two	NUM
ftr-334	1226	11	annual	annual	ADJ
ftr-334	1226	12	reports	report	NOUN
ftr-334	1226	13	to	to	ADP
ftr-334	1226	14	congress	congress	PROPN
ftr-334	1226	15	,	,	PUNCT
ftr-334	1226	16	with	with	ADP
ftr-334	1226	17	congress	congress	PROPN
ftr-334	1226	18	specifying	specify	VERB
ftr-334	1226	19	what	what	PRON
ftr-334	1226	20	those	those	DET
ftr-334	1226	21	reports	report	NOUN
ftr-334	1226	22	should	should	AUX
ftr-334	1226	23	contain	contain	VERB
ftr-334	1226	24	.	.	PUNCT
ftr-334	1227	1	see	see	VERB
ftr-334	1227	2	evolution	evolution	NOUN
ftr-334	1227	3	of	of	ADP
ftr-334	1227	4	the	the	DET
ftr-334	1227	5	office	office	NOUN
ftr-334	1227	6	of	of	ADP
ftr-334	1227	7	the	the	DET
ftr-334	1227	8	taxpayer	taxpayer	NOUN
ftr-334	1227	9	advocate	advocate	NOUN
ftr-334	1227	10	,	,	PUNCT
ftr-334	1227	11	i.r.s	i.r.s	PROPN
ftr-334	1227	12	.	.	PUNCT
ftr-334	1228	1	publication	publication	NOUN
ftr-334	1228	2	http://www.irs.gov/pub/irs-utl/evolution-of	http://www.irs.gov/pub/irs-utl/evolution-of	PROPN
ftr-334	1228	3	the	the	DET
ftr-334	1228	4	office	office	NOUN
ftr-334	1228	5	of	of	ADP
ftr-334	1228	6	the	the	DET
ftr-334	1228	7	taxpayers	taxpayer	NOUN
ftr-334	1228	8	advocate	advocate	VERB
ftr-334	1228	9	.pdf	.pdf	PROPN
ftr-334	1228	10	.	.	PUNCT
ftr-334	1229	1	the	the	DET
ftr-334	1229	2	move	move	NOUN
ftr-334	1229	3	towards	towards	ADP
ftr-334	1229	4	restructuring	restructure	VERB
ftr-334	1229	5	the	the	DET
ftr-334	1229	6	service	service	NOUN
ftr-334	1229	7	and	and	CCONJ
ftr-334	1229	8	the	the	DET
ftr-334	1229	9	impetus	impetus	NOUN
ftr-334	1229	10	for	for	ADP
ftr-334	1229	11	further	further	ADJ
ftr-334	1229	12	reform	reform	NOUN
ftr-334	1229	13	led	lead	VERB
ftr-334	1229	14	congress	congress	PROPN
ftr-334	1229	15	to	to	PART
ftr-334	1229	16	establish	establish	VERB
ftr-334	1229	17	the	the	DET
ftr-334	1229	18	national	national	ADJ
ftr-334	1229	19	commission	commission	NOUN
ftr-334	1229	20	on	on	ADP
ftr-334	1229	21	restructuring	restructure	VERB
ftr-334	1229	22	the	the	DET
ftr-334	1229	23	internal	internal	ADJ
ftr-334	1229	24	revenue	revenue	NOUN
ftr-334	1229	25	service	service	NOUN
ftr-334	1229	26	in	in	ADP
ftr-334	1229	27	1996	1996	NUM
ftr-334	1229	28	.	.	PUNCT
ftr-334	1230	1	see	see	VERB
ftr-334	1230	2	treasury	treasury	PROPN
ftr-334	1230	3	,	,	PUNCT
ftr-334	1230	4	postal	postal	ADJ
ftr-334	1230	5	services	service	NOUN
ftr-334	1230	6	and	and	CCONJ
ftr-334	1230	7	general	general	ADJ
ftr-334	1230	8	government	government	NOUN
ftr-334	1230	9	appropriations	appropriation	NOUN
ftr-334	1230	10	act	act	PROPN
ftr-334	1230	11	,	,	PUNCT
ftr-334	1230	12	1996	1996	NUM
ftr-334	1230	13	.	.	PUNCT
ftr-334	1231	1	203	203	NUM
ftr-334	1231	2	.	.	PUNCT
ftr-334	1232	1	the	the	DET
ftr-334	1232	2	restructuring	restructure	VERB
ftr-334	1232	3	commission	commission	NOUN
ftr-334	1232	4	report	report	NOUN
ftr-334	1232	5	supported	support	VERB
ftr-334	1232	6	changes	change	NOUN
ftr-334	1232	7	to	to	PART
ftr-334	1232	8	"	"	PUNCT
ftr-334	1232	9	restore	restore	VERB
ftr-334	1232	10	the	the	DET
ftr-334	1232	11	public	public	NOUN
ftr-334	1232	12	's	's	PART
ftr-334	1232	13	faith	faith	NOUN
ftr-334	1232	14	in	in	ADP
ftr-334	1232	15	the	the	DET
ftr-334	1232	16	american	american	ADJ
ftr-334	1232	17	tax	tax	NOUN
ftr-334	1232	18	system	system	NOUN
ftr-334	1232	19	,	,	PUNCT
ftr-334	1232	20	"	"	PUNCT
ftr-334	1232	21	incorporate	incorporate	VERB
ftr-334	1232	22	greater	great	ADJ
ftr-334	1232	23	outside	outside	ADJ
ftr-334	1232	24	oversight	oversight	NOUN
ftr-334	1232	25	,	,	PUNCT
ftr-334	1232	26	simplify	simplify	VERB
ftr-334	1232	27	the	the	DET
ftr-334	1232	28	system	system	NOUN
ftr-334	1232	29	and	and	CCONJ
ftr-334	1232	30	strengthen	strengthen	VERB
ftr-334	1232	31	tas	ta	NOUN
ftr-334	1232	32	to	to	PART
ftr-334	1232	33	allow	allow	VERB
ftr-334	1232	34	for	for	ADP
ftr-334	1232	35	greater	great	ADJ
ftr-334	1232	36	independence	independence	NOUN
ftr-334	1232	37	.	.	PUNCT
ftr-334	1233	1	national	national	ADJ
ftr-334	1233	2	commission	commission	PROPN
ftr-334	1233	3	on	on	ADP
ftr-334	1233	4	restructuring	restructure	VERB
ftr-334	1233	5	the	the	DET
ftr-334	1233	6	internal	internal	ADJ
ftr-334	1233	7	revenue	revenue	NOUN
ftr-334	1233	8	service	service	NOUN
ftr-334	1233	9	.	.	PUNCT
ftr-334	1234	1	a	a	DET
ftr-334	1234	2	vision	vision	NOUN
ftr-334	1234	3	for	for	ADP
ftr-334	1234	4	a	a	DET
ftr-334	1234	5	new	new	ADJ
ftr-334	1234	6	irs	irs	PROPN
ftr-334	1234	7	,	,	PUNCT
ftr-334	1234	8	at	at	ADP
ftr-334	1234	9	5	5	NUM
ftr-334	1234	10	(	(	PUNCT
ftr-334	1234	11	june	june	PROPN
ftr-334	1234	12	25	25	NUM
ftr-334	1234	13	,	,	PUNCT
ftr-334	1234	14	1997	1997	NUM
ftr-334	1234	15	)	)	PUNCT
ftr-334	1234	16	.	.	PUNCT
ftr-334	1235	1	specifically	specifically	ADV
ftr-334	1235	2	,	,	PUNCT
ftr-334	1235	3	it	it	PRON
ftr-334	1235	4	recommended	recommend	VERB
ftr-334	1235	5	,	,	PUNCT
ftr-334	1235	6	"	"	PUNCT
ftr-334	1235	7	to	to	PART
ftr-334	1235	8	succeed	succeed	VERB
ftr-334	1235	9	,	,	PUNCT
ftr-334	1235	10	the	the	DET
ftr-334	1235	11	advocate	advocate	NOUN
ftr-334	1235	12	must	must	AUX
ftr-334	1235	13	be	be	AUX
ftr-334	1235	14	viewed	view	VERB
ftr-334	1235	15	,	,	PUNCT
ftr-334	1235	16	both	both	CCONJ
ftr-334	1235	17	in	in	ADP
ftr-334	1235	18	perception	perception	NOUN
ftr-334	1235	19	and	and	CCONJ
ftr-334	1235	20	reality	reality	NOUN
ftr-334	1235	21	,	,	PUNCT
ftr-334	1235	22	as	as	ADP
ftr-334	1235	23	an	an	DET
ftr-334	1235	24	independent	independent	ADJ
ftr-334	1235	25	voice	voice	NOUN
ftr-334	1235	26	for	for	ADP
ftr-334	1235	27	the	the	DET
ftr-334	1235	28	taxpayer	taxpayer	NOUN
ftr-334	1235	29	within	within	ADP
ftr-334	1235	30	the	the	DET
ftr-334	1235	31	irs	irs	PROPN
ftr-334	1235	32	.	.	PUNCT
ftr-334	1235	33	"	"	PUNCT
ftr-334	1236	1	i	i	PRON
ftr-334	1236	2	d.	d.	PROPN
ftr-334	1236	3	at	at	ADP
ftr-334	1236	4	48	48	NUM
ftr-334	1236	5	.	.	PUNCT
ftr-334	1237	1	to	to	PART
ftr-334	1237	2	mitigate	mitigate	VERB
ftr-334	1237	3	those	those	DET
ftr-334	1237	4	concerns	concern	NOUN
ftr-334	1237	5	,	,	PUNCT
ftr-334	1237	6	the	the	DET
ftr-334	1237	7	commission	commission	NOUN
ftr-334	1237	8	called	call	VERB
ftr-334	1237	9	on	on	ADP
ftr-334	1237	10	tas	ta	NOUN
ftr-334	1237	11	to	to	PART
ftr-334	1237	12	expand	expand	VERB
ftr-334	1237	13	its	its	PRON
ftr-334	1237	14	reporting	reporting	NOUN
ftr-334	1237	15	obligations	obligation	NOUN
ftr-334	1237	16	by	by	ADP
ftr-334	1237	17	identifying	identify	VERB
ftr-334	1237	18	the	the	DET
ftr-334	1237	19	ten	ten	NUM
ftr-334	1237	20	most	most	ADV
ftr-334	1237	21	litigated	litigate	VERB
ftr-334	1237	22	issues	issue	NOUN
ftr-334	1237	23	and	and	CCONJ
ftr-334	1237	24	providing	provide	VERB
ftr-334	1237	25	solutions	solution	NOUN
ftr-334	1237	26	for	for	ADP
ftr-334	1237	27	mitigating	mitigate	VERB
ftr-334	1237	28	disputes	dispute	NOUN
ftr-334	1237	29	in	in	ADP
ftr-334	1237	30	those	those	DET
ftr-334	1237	31	areas	area	NOUN
ftr-334	1237	32	.	.	PUNCT
ftr-334	1238	1	see	see	VERB
ftr-334	1238	2	i	i	PRON
ftr-334	1238	3	d.	d.	PROPN
ftr-334	1238	4	at	at	ADP
ftr-334	1238	5	49	49	NUM
ftr-334	1238	6	.	.	PUNCT
ftr-334	1239	1	the	the	DET
ftr-334	1239	2	commission	commission	NOUN
ftr-334	1239	3	proposed	propose	VERB
ftr-334	1239	4	that	that	SCONJ
ftr-334	1239	5	"	"	PUNCT
ftr-334	1239	6	[	[	X
ftr-334	1239	7	t]o	t]o	NOUN
ftr-334	1239	8	ensure	ensure	VERB
ftr-334	1239	9	the	the	DET
ftr-334	1239	10	independence	independence	NOUN
ftr-334	1239	11	of	of	ADP
ftr-334	1239	12	the	the	DET
ftr-334	1239	13	national	national	ADJ
ftr-334	1239	14	taxpayer	taxpayer	PROPN
ftr-334	1239	15	advocate	advocate	NOUN
ftr-334	1239	16	,	,	PUNCT
ftr-334	1239	17	candidates	candidate	NOUN
ftr-334	1239	18	for	for	ADP
ftr-334	1239	19	this	this	DET
ftr-334	1239	20	position	position	NOUN
ftr-334	1239	21	should	should	AUX
ftr-334	1239	22	have	have	VERB
ftr-334	1239	23	substantial	substantial	ADJ
ftr-334	1239	24	experience	experience	NOUN
ftr-334	1239	25	representing	represent	VERB
ftr-334	1239	26	taxpayers	taxpayer	NOUN
ftr-334	1239	27	before	before	ADP
ftr-334	1239	28	the	the	DET
ftr-334	1239	29	irs	irs	PROPN
ftr-334	1239	30	or	or	CCONJ
ftr-334	1239	31	with	with	ADP
ftr-334	1239	32	taxpayer	taxpayer	NOUN
ftr-334	1239	33	2012	2012	NUM
ftr-334	1239	34	]	]	PUNCT
ftr-334	1239	35	571	571	NUM
ftr-334	1239	36	florida	florida	PROPN
ftr-334	1239	37	tax	tax	NOUN
ftr-334	1239	38	review	review	NOUN
ftr-334	1239	39	following	follow	VERB
ftr-334	1239	40	rra	rra	NOUN
ftr-334	1239	41	98	98	NUM
ftr-334	1239	42	,	,	PUNCT
ftr-334	1239	43	tas	ta	NOUN
ftr-334	1239	44	increasingly	increasingly	ADV
ftr-334	1239	45	played	play	VERB
ftr-334	1239	46	an	an	DET
ftr-334	1239	47	important	important	ADJ
ftr-334	1239	48	role	role	NOUN
ftr-334	1239	49	in	in	ADP
ftr-334	1239	50	the	the	DET
ftr-334	1239	51	development	development	NOUN
ftr-334	1239	52	of	of	ADP
ftr-334	1239	53	legislation.2	legislation.2	PROPN
ftr-334	1239	54	04	04	NUM
ftr-334	1239	55	its	its	PRON
ftr-334	1239	56	reports	report	NOUN
ftr-334	1239	57	and	and	CCONJ
ftr-334	1239	58	the	the	DET
ftr-334	1239	59	testimony	testimony	NOUN
ftr-334	1239	60	of	of	ADP
ftr-334	1239	61	nina	nina	PROPN
ftr-334	1239	62	olson	olson	PROPN
ftr-334	1239	63	have	have	AUX
ftr-334	1239	64	had	have	VERB
ftr-334	1239	65	a	a	DET
ftr-334	1239	66	substantial	substantial	ADJ
ftr-334	1239	67	impact	impact	NOUN
ftr-334	1239	68	in	in	ADP
ftr-334	1239	69	terms	term	NOUN
ftr-334	1239	70	of	of	ADP
ftr-334	1239	71	encouraging	encourage	VERB
ftr-334	1239	72	administrative	administrative	ADJ
ftr-334	1239	73	and	and	CCONJ
ftr-334	1239	74	legislative	legislative	ADJ
ftr-334	1239	75	sensitivity	sensitivity	NOUN
ftr-334	1239	76	to	to	ADP
ftr-334	1239	77	issues	issue	NOUN
ftr-334	1239	78	and	and	CCONJ
ftr-334	1239	79	interests	interest	NOUN
ftr-334	1239	80	that	that	PRON
ftr-334	1239	81	are	be	AUX
ftr-334	1239	82	not	not	PART
ftr-334	1239	83	necessarily	necessarily	ADV
ftr-334	1239	84	championed	champion	VERB
ftr-334	1239	85	by	by	ADP
ftr-334	1239	86	any	any	DET
ftr-334	1239	87	organized	organize	VERB
ftr-334	1239	88	group	group	NOUN
ftr-334	1239	89	.	.	PUNCT
ftr-334	1240	1	in	in	ADP
ftr-334	1240	2	addition	addition	NOUN
ftr-334	1240	3	,	,	PUNCT
ftr-334	1240	4	tas	ta	NOUN
ftr-334	1240	5	has	have	AUX
ftr-334	1240	6	greatly	greatly	ADV
ftr-334	1240	7	expanded	expand	VERB
ftr-334	1240	8	its	its	PRON
ftr-334	1240	9	capacity	capacity	NOUN
ftr-334	1240	10	to	to	PART
ftr-334	1240	11	address	address	VERB
ftr-334	1240	12	individualized	individualized	ADJ
ftr-334	1240	13	problems	problem	NOUN
ftr-334	1240	14	that	that	PRON
ftr-334	1240	15	taxpayers	taxpayer	NOUN
ftr-334	1240	16	have	have	VERB
ftr-334	1240	17	in	in	ADP
ftr-334	1240	18	navigating	navigate	VERB
ftr-334	1240	19	the	the	DET
ftr-334	1240	20	system	system	NOUN
ftr-334	1240	21	and	and	CCONJ
ftr-334	1240	22	had	have	VERB
ftr-334	1240	23	a	a	DET
ftr-334	1240	24	role	role	NOUN
ftr-334	1240	25	in	in	ADP
ftr-334	1240	26	a	a	DET
ftr-334	1240	27	variety	variety	NOUN
ftr-334	1240	28	of	of	ADP
ftr-334	1240	29	issues	issue	NOUN
ftr-334	1240	30	that	that	PRON
ftr-334	1240	31	resulted	result	VERB
ftr-334	1240	32	in	in	ADP
ftr-334	1240	33	205changes	205changes	PROPN
ftr-334	1240	34	to	to	ADP
ftr-334	1240	35	irs	irs	PROPN
ftr-334	1240	36	guidance	guidance	NOUN
ftr-334	1240	37	.	.	PUNCT
ftr-334	1241	1	how	how	SCONJ
ftr-334	1241	2	much	much	ADJ
ftr-334	1241	3	of	of	ADP
ftr-334	1241	4	the	the	DET
ftr-334	1241	5	influence	influence	NOUN
ftr-334	1241	6	of	of	ADP
ftr-334	1241	7	tas	tas	NOUN
ftr-334	1241	8	rests	rest	VERB
ftr-334	1241	9	with	with	ADP
ftr-334	1241	10	the	the	DET
ftr-334	1241	11	skills	skill	NOUN
ftr-334	1241	12	of	of	ADP
ftr-334	1241	13	the	the	DET
ftr-334	1241	14	current	current	ADJ
ftr-334	1241	15	national	national	ADJ
ftr-334	1241	16	taxpayer	taxpayer	NOUN
ftr-334	1241	17	advocate	advocate	NOUN
ftr-334	1241	18	,	,	PUNCT
ftr-334	1241	19	as	as	SCONJ
ftr-334	1241	20	compared	compare	VERB
ftr-334	1241	21	to	to	ADP
ftr-334	1241	22	the	the	DET
ftr-334	1241	23	institutional	institutional	ADJ
ftr-334	1241	24	powers	power	NOUN
ftr-334	1241	25	of	of	ADP
ftr-334	1241	26	its	its	PRON
ftr-334	1241	27	office	office	NOUN
ftr-334	1241	28	,	,	PUNCT
ftr-334	1241	29	however	however	ADV
ftr-334	1241	30	,	,	PUNCT
ftr-334	1241	31	remains	remain	VERB
ftr-334	1241	32	unclear	unclear	ADJ
ftr-334	1241	33	.	.	PUNCT
ftr-334	1242	1	in	in	ADP
ftr-334	1242	2	addition	addition	NOUN
ftr-334	1242	3	,	,	PUNCT
ftr-334	1242	4	its	its	PRON
ftr-334	1242	5	reporting	reporting	NOUN
ftr-334	1242	6	role	role	NOUN
ftr-334	1242	7	is	be	AUX
ftr-334	1242	8	directed	direct	VERB
ftr-334	1242	9	to	to	ADP
ftr-334	1242	10	congress	congress	PROPN
ftr-334	1242	11	,	,	PUNCT
ftr-334	1242	12	and	and	CCONJ
ftr-334	1242	13	while	while	SCONJ
ftr-334	1242	14	it	it	PRON
ftr-334	1242	15	is	be	AUX
ftr-334	1242	16	responsible	responsible	ADJ
ftr-334	1242	17	for	for	ADP
ftr-334	1242	18	informing	inform	VERB
ftr-334	1242	19	congress	congress	PROPN
ftr-334	1242	20	,	,	PUNCT
ftr-334	1242	21	to	to	PART
ftr-334	1242	22	ensure	ensure	VERB
ftr-334	1242	23	an	an	DET
ftr-334	1242	24	even	even	ADV
ftr-334	1242	25	stronger	strong	ADJ
ftr-334	1242	26	role	role	NOUN
ftr-334	1242	27	,	,	PUNCT
ftr-334	1242	28	and	and	CCONJ
ftr-334	1242	29	one	one	NUM
ftr-334	1242	30	that	that	PRON
ftr-334	1242	31	will	will	AUX
ftr-334	1242	32	last	last	VERB
ftr-334	1242	33	beyond	beyond	ADP
ftr-334	1242	34	the	the	DET
ftr-334	1242	35	term	term	NOUN
ftr-334	1242	36	of	of	ADP
ftr-334	1242	37	any	any	DET
ftr-334	1242	38	one	one	NUM
ftr-334	1242	39	nta	nta	NOUN
ftr-334	1242	40	,	,	PUNCT
ftr-334	1242	41	congress	congress	PROPN
ftr-334	1242	42	and	and	CCONJ
ftr-334	1242	43	the	the	DET
ftr-334	1242	44	irs	irs	PROPN
ftr-334	1242	45	itself	itself	PRON
ftr-334	1242	46	can	can	AUX
ftr-334	1242	47	make	make	VERB
ftr-334	1242	48	changes	change	NOUN
ftr-334	1242	49	that	that	PRON
ftr-334	1242	50	emphasize	emphasize	VERB
ftr-334	1242	51	tas	ta	NOUN
ftr-334	1242	52	's	's	PART
ftr-334	1242	53	role	role	NOUN
ftr-334	1242	54	in	in	ADP
ftr-334	1242	55	assisting	assist	VERB
ftr-334	1242	56	the	the	DET
ftr-334	1242	57	irs	irs	PROPN
ftr-334	1242	58	and	and	CCONJ
ftr-334	1242	59	treasury	treasury	PROPN
ftr-334	1242	60	develop	develop	VERB
ftr-334	1242	61	rights	right	NOUN
ftr-334	1242	62	issues	issue	NOUN
ftr-334	1242	63	.	.	PUNCT
ftr-334	1243	1	if	if	SCONJ
ftr-334	1243	2	the	the	DET
ftr-334	1243	3	advocate	advocate	NOUN
ftr-334	1243	4	is	be	AUX
ftr-334	1243	5	selected	select	VERB
ftr-334	1243	6	from	from	ADP
ftr-334	1243	7	the	the	DET
ftr-334	1243	8	ranks	rank	NOUN
ftr-334	1243	9	of	of	ADP
ftr-334	1243	10	career	career	NOUN
ftr-334	1243	11	irs	irs	PROPN
ftr-334	1243	12	employees	employee	NOUN
ftr-334	1243	13	,	,	PUNCT
ftr-334	1243	14	the	the	DET
ftr-334	1243	15	selection	selection	NOUN
ftr-334	1243	16	also	also	ADV
ftr-334	1243	17	should	should	AUX
ftr-334	1243	18	be	be	AUX
ftr-334	1243	19	a	a	DET
ftr-334	1243	20	person	person	NOUN
ftr-334	1243	21	with	with	ADP
ftr-334	1243	22	substantial	substantial	ADJ
ftr-334	1243	23	experience	experience	NOUN
ftr-334	1243	24	assisting	assist	VERB
ftr-334	1243	25	taxpayers	taxpayer	NOUN
ftr-334	1243	26	or	or	CCONJ
ftr-334	1243	27	with	with	ADP
ftr-334	1243	28	taxpayer	taxpayer	NOUN
ftr-334	1243	29	rights	right	NOUN
ftr-334	1243	30	issues	issue	NOUN
ftr-334	1243	31	,	,	PUNCT
ftr-334	1243	32	and	and	CCONJ
ftr-334	1243	33	the	the	DET
ftr-334	1243	34	job	job	NOUN
ftr-334	1243	35	description	description	NOUN
ftr-334	1243	36	should	should	AUX
ftr-334	1243	37	stipulate	stipulate	VERB
ftr-334	1243	38	that	that	SCONJ
ftr-334	1243	39	it	it	PRON
ftr-334	1243	40	will	will	AUX
ftr-334	1243	41	be	be	AUX
ftr-334	1243	42	the	the	DET
ftr-334	1243	43	employee	employee	NOUN
ftr-334	1243	44	's	's	PART
ftr-334	1243	45	final	final	ADJ
ftr-334	1243	46	position	position	NOUN
ftr-334	1243	47	within	within	ADP
ftr-334	1243	48	the	the	DET
ftr-334	1243	49	agency	agency	NOUN
ftr-334	1243	50	.	.	PUNCT
ftr-334	1243	51	"	"	PUNCT
ftr-334	1244	1	i	i	PRON
ftr-334	1244	2	d.	d.	PROPN
ftr-334	1244	3	the	the	DET
ftr-334	1244	4	commission	commission	PROPN
ftr-334	1244	5	also	also	ADV
ftr-334	1244	6	called	call	VERB
ftr-334	1244	7	for	for	ADP
ftr-334	1244	8	a	a	DET
ftr-334	1244	9	more	more	ADV
ftr-334	1244	10	vigorous	vigorous	ADJ
ftr-334	1244	11	internal	internal	ADJ
ftr-334	1244	12	role	role	NOUN
ftr-334	1244	13	in	in	ADP
ftr-334	1244	14	preventing	prevent	VERB
ftr-334	1244	15	problems	problem	NOUN
ftr-334	1244	16	before	before	SCONJ
ftr-334	1244	17	they	they	PRON
ftr-334	1244	18	occur	occur	VERB
ftr-334	1244	19	,	,	PUNCT
ftr-334	1244	20	emphasizing	emphasize	VERB
ftr-334	1244	21	a	a	DET
ftr-334	1244	22	special	special	ADJ
ftr-334	1244	23	relationship	relationship	NOUN
ftr-334	1244	24	with	with	ADP
ftr-334	1244	25	the	the	DET
ftr-334	1244	26	irs	irs	PROPN
ftr-334	1244	27	's	's	PART
ftr-334	1244	28	outside	outside	ADJ
ftr-334	1244	29	board	board	NOUN
ftr-334	1244	30	of	of	ADP
ftr-334	1244	31	directors	director	NOUN
ftr-334	1244	32	.	.	PUNCT
ftr-334	1245	1	i	i	PRON
ftr-334	1245	2	d.	d.	VERB
ftr-334	1245	3	my	my	PRON
ftr-334	1245	4	proposals	proposal	NOUN
ftr-334	1245	5	thus	thus	ADV
ftr-334	1245	6	build	build	VERB
ftr-334	1245	7	on	on	ADP
ftr-334	1245	8	the	the	DET
ftr-334	1245	9	commission	commission	NOUN
ftr-334	1245	10	's	's	PART
ftr-334	1245	11	theme	theme	NOUN
ftr-334	1245	12	for	for	ADP
ftr-334	1245	13	ex	ex	ADJ
ftr-334	1245	14	post	post	PROPN
ftr-334	1245	15	tas	ta	NOUN
ftr-334	1245	16	involvement	involvement	NOUN
ftr-334	1245	17	.	.	PUNCT
ftr-334	1246	1	204	204	NUM
ftr-334	1246	2	.	.	PUNCT
ftr-334	1246	3	see	see	VERB
ftr-334	1246	4	national	national	ADJ
ftr-334	1246	5	taxpayer	taxpayer	PROPN
ftr-334	1246	6	advocate	advocate	NOUN
ftr-334	1246	7	,	,	PUNCT
ftr-334	1246	8	2001	2001	NUM
ftr-334	1246	9	annual	annual	ADJ
ftr-334	1246	10	report	report	NOUN
ftr-334	1246	11	to	to	ADP
ftr-334	1246	12	congress	congress	PROPN
ftr-334	1246	13	at	at	ADP
ftr-334	1246	14	2	2	NUM
ftr-334	1246	15	(	(	PUNCT
ftr-334	1246	16	voicing	voice	VERB
ftr-334	1246	17	concern	concern	NOUN
ftr-334	1246	18	about	about	ADP
ftr-334	1246	19	differing	differ	VERB
ftr-334	1246	20	definitions	definition	NOUN
ftr-334	1246	21	and	and	CCONJ
ftr-334	1246	22	complex	complex	ADJ
ftr-334	1246	23	rules	rule	NOUN
ftr-334	1246	24	surrounding	surround	VERB
ftr-334	1246	25	"	"	PUNCT
ftr-334	1246	26	qualifying	qualify	VERB
ftr-334	1246	27	child	child	NOUN
ftr-334	1246	28	"	"	PUNCT
ftr-334	1246	29	deductions	deduction	NOUN
ftr-334	1246	30	,	,	PUNCT
ftr-334	1246	31	and	and	CCONJ
ftr-334	1246	32	calling	call	VERB
ftr-334	1246	33	for	for	ADP
ftr-334	1246	34	revision	revision	NOUN
ftr-334	1246	35	)	)	PUNCT
ftr-334	1246	36	.	.	PUNCT
ftr-334	1247	1	the	the	DET
ftr-334	1247	2	working	work	VERB
ftr-334	1247	3	families	family	NOUN
ftr-334	1247	4	tax	tax	NOUN
ftr-334	1247	5	relief	relief	NOUN
ftr-334	1247	6	act	act	NOUN
ftr-334	1247	7	of	of	ADP
ftr-334	1247	8	2004	2004	NUM
ftr-334	1247	9	subsequently	subsequently	ADV
ftr-334	1247	10	enacted	enact	VERB
ftr-334	1247	11	this	this	DET
ftr-334	1247	12	tas	tas	NOUN
ftr-334	1247	13	recommendation	recommendation	NOUN
ftr-334	1247	14	.	.	PUNCT
ftr-334	1248	1	pub	pub	NOUN
ftr-334	1248	2	.	.	PUNCT
ftr-334	1249	1	l.	l.	PROPN
ftr-334	1249	2	no	no	INTJ
ftr-334	1249	3	.	.	PROPN
ftr-334	1250	1	108	108	NUM
ftr-334	1250	2	-	-	SYM
ftr-334	1250	3	311	311	NUM
ftr-334	1250	4	,	,	PUNCT
ftr-334	1250	5	118	118	NUM
ftr-334	1250	6	stat	stat	NOUN
ftr-334	1250	7	.	.	PUNCT
ftr-334	1251	1	1169	1169	NUM
ftr-334	1251	2	.	.	PUNCT
ftr-334	1252	1	205	205	NUM
ftr-334	1252	2	.	.	PUNCT
ftr-334	1253	1	see	see	VERB
ftr-334	1253	2	,	,	PUNCT
ftr-334	1253	3	e.g.	e.g.	ADV
ftr-334	1253	4	,	,	PUNCT
ftr-334	1253	5	withdrawal	withdrawal	NOUN
ftr-334	1253	6	of	of	ADP
ftr-334	1253	7	notice	notice	NOUN
ftr-334	1253	8	of	of	ADP
ftr-334	1253	9	federal	federal	ADJ
ftr-334	1253	10	tax	tax	NOUN
ftr-334	1253	11	lien	lien	NOUN
ftr-334	1253	12	after	after	ADP
ftr-334	1253	13	release	release	NOUN
ftr-334	1253	14	,	,	PUNCT
ftr-334	1253	15	bsse-05	bsse-05	PROPN
ftr-334	1253	16	-	-	PUNCT
ftr-334	1253	17	0611	0611	NUM
ftr-334	1253	18	-	-	PUNCT
ftr-334	1253	19	037	037	NUM
ftr-334	1253	20	(	(	PUNCT
ftr-334	1253	21	june	june	PROPN
ftr-334	1253	22	10	10	NUM
ftr-334	1253	23	,	,	PUNCT
ftr-334	1253	24	2011	2011	NUM
ftr-334	1253	25	)	)	PUNCT
ftr-334	1253	26	(	(	PUNCT
ftr-334	1253	27	setting	set	VERB
ftr-334	1253	28	forth	forth	ADP
ftr-334	1253	29	new	new	ADJ
ftr-334	1253	30	procedures	procedure	NOUN
ftr-334	1253	31	for	for	ADP
ftr-334	1253	32	processing	processing	NOUN
ftr-334	1253	33	requests	request	NOUN
ftr-334	1253	34	for	for	ADP
ftr-334	1253	35	withdrawal	withdrawal	NOUN
ftr-334	1253	36	of	of	ADP
ftr-334	1253	37	notices	notice	NOUN
ftr-334	1253	38	of	of	ADP
ftr-334	1253	39	federal	federal	ADJ
ftr-334	1253	40	tax	tax	NOUN
ftr-334	1253	41	liens	lien	NOUN
ftr-334	1253	42	after	after	SCONJ
ftr-334	1253	43	the	the	DET
ftr-334	1253	44	lien	lien	NOUN
ftr-334	1253	45	has	have	AUX
ftr-334	1253	46	been	be	AUX
ftr-334	1253	47	released	release	VERB
ftr-334	1253	48	and	and	CCONJ
ftr-334	1253	49	reflecting	reflect	VERB
ftr-334	1253	50	a	a	DET
ftr-334	1253	51	victory	victory	NOUN
ftr-334	1253	52	for	for	ADP
ftr-334	1253	53	the	the	DET
ftr-334	1253	54	nta	nta	NOUN
ftr-334	1253	55	)	)	PUNCT
ftr-334	1253	56	.	.	PUNCT
ftr-334	1254	1	see	see	VERB
ftr-334	1254	2	also	also	ADV
ftr-334	1254	3	,	,	PUNCT
ftr-334	1254	4	national	national	ADJ
ftr-334	1254	5	taxpayer	taxpayer	NOUN
ftr-334	1254	6	advocate	advocate	PROPN
ftr-334	1254	7	says	say	VERB
ftr-334	1254	8	irs	irs	PROPN
ftr-334	1254	9	not	not	PART
ftr-334	1254	10	meeting	meet	VERB
ftr-334	1254	11	needs	need	NOUN
ftr-334	1254	12	of	of	ADP
ftr-334	1254	13	low	low	ADJ
ftr-334	1254	14	-	-	PUNCT
ftr-334	1254	15	income	income	NOUN
ftr-334	1254	16	taxpayer	taxpayer	NOUN
ftr-334	1254	17	,	,	PUNCT
ftr-334	1254	18	2010	2010	NUM
ftr-334	1254	19	tnt	tnt	PROPN
ftr-334	1254	20	51	51	NUM
ftr-334	1254	21	-	-	SYM
ftr-334	1254	22	41	41	NUM
ftr-334	1254	23	(	(	PUNCT
ftr-334	1254	24	march	march	PROPN
ftr-334	1254	25	16	16	NUM
ftr-334	1254	26	,	,	PUNCT
ftr-334	1254	27	2010	2010	NUM
ftr-334	1254	28	)	)	PUNCT
ftr-334	1254	29	(	(	PUNCT
ftr-334	1254	30	tax	tax	NOUN
ftr-334	1254	31	analysts	analyst	NOUN
ftr-334	1254	32	)	)	PUNCT
ftr-334	1254	33	(	(	PUNCT
ftr-334	1254	34	containing	contain	VERB
ftr-334	1254	35	nina	nina	PROPN
ftr-334	1254	36	olson	olson	PROPN
ftr-334	1254	37	's	's	PART
ftr-334	1254	38	testimony	testimony	NOUN
ftr-334	1254	39	before	before	ADP
ftr-334	1254	40	the	the	DET
ftr-334	1254	41	house	house	NOUN
ftr-334	1254	42	ways	way	NOUN
ftr-334	1254	43	and	and	CCONJ
ftr-334	1254	44	means	mean	VERB
ftr-334	1254	45	oversight	oversight	NOUN
ftr-334	1254	46	subcommittee	subcommittee	NOUN
ftr-334	1254	47	regarding	regard	VERB
ftr-334	1254	48	the	the	DET
ftr-334	1254	49	need	need	NOUN
ftr-334	1254	50	for	for	ADP
ftr-334	1254	51	nftl	nftl	ADJ
ftr-334	1254	52	reform	reform	NOUN
ftr-334	1254	53	)	)	PUNCT
ftr-334	1254	54	.	.	PUNCT
ftr-334	1255	1	the	the	DET
ftr-334	1255	2	taxpayer	taxpayer	NOUN
ftr-334	1255	3	advocate	advocate	NOUN
ftr-334	1255	4	asserted	assert	VERB
ftr-334	1255	5	that	that	SCONJ
ftr-334	1255	6	although	although	SCONJ
ftr-334	1255	7	nftls	nftl	NOUN
ftr-334	1255	8	are	be	AUX
ftr-334	1255	9	powerful	powerful	ADJ
ftr-334	1255	10	and	and	CCONJ
ftr-334	1255	11	effective	effective	ADJ
ftr-334	1255	12	collection	collection	NOUN
ftr-334	1255	13	tools	tool	NOUN
ftr-334	1255	14	,	,	PUNCT
ftr-334	1255	15	improperly	improperly	ADV
ftr-334	1255	16	applied	apply	VERB
ftr-334	1255	17	,	,	PUNCT
ftr-334	1255	18	they	they	PRON
ftr-334	1255	19	may	may	AUX
ftr-334	1255	20	cause	cause	VERB
ftr-334	1255	21	unnecessary	unnecessary	ADJ
ftr-334	1255	22	hardship	hardship	NOUN
ftr-334	1255	23	to	to	ADP
ftr-334	1255	24	taxpayers	taxpayer	NOUN
ftr-334	1255	25	.	.	PUNCT
ftr-334	1256	1	i	i	PRON
ftr-334	1256	2	d.	d.	PROPN
ftr-334	1256	3	therefore	therefore	ADV
ftr-334	1256	4	,	,	PUNCT
ftr-334	1256	5	the	the	DET
ftr-334	1256	6	irs	irs	PROPN
ftr-334	1256	7	must	must	AUX
ftr-334	1256	8	balance	balance	VERB
ftr-334	1256	9	the	the	DET
ftr-334	1256	10	harm	harm	NOUN
ftr-334	1256	11	the	the	DET
ftr-334	1256	12	lien	lien	NOUN
ftr-334	1256	13	may	may	AUX
ftr-334	1256	14	inflict	inflict	VERB
ftr-334	1256	15	and	and	CCONJ
ftr-334	1256	16	the	the	DET
ftr-334	1256	17	revenue	revenue	NOUN
ftr-334	1256	18	it	it	PRON
ftr-334	1256	19	is	be	AUX
ftr-334	1256	20	likely	likely	ADJ
ftr-334	1256	21	to	to	PART
ftr-334	1256	22	generate	generate	VERB
ftr-334	1256	23	.	.	PUNCT
ftr-334	1257	1	i	i	PRON
ftr-334	1257	2	d	d	PROPN
ftr-334	1257	3	as	as	SCONJ
ftr-334	1257	4	cases	case	NOUN
ftr-334	1257	5	percolate	percolate	VERB
ftr-334	1257	6	through	through	ADP
ftr-334	1257	7	the	the	DET
ftr-334	1257	8	taxpayer	taxpayer	NOUN
ftr-334	1257	9	advocate	advocate	PROPN
ftr-334	1257	10	service	service	NOUN
ftr-334	1257	11	,	,	PUNCT
ftr-334	1257	12	it	it	PRON
ftr-334	1257	13	is	be	AUX
ftr-334	1257	14	uniquely	uniquely	ADV
ftr-334	1257	15	situated	situated	ADJ
ftr-334	1257	16	to	to	PART
ftr-334	1257	17	examine	examine	VERB
ftr-334	1257	18	how	how	SCONJ
ftr-334	1257	19	these	these	DET
ftr-334	1257	20	policies	policy	NOUN
ftr-334	1257	21	impact	impact	VERB
ftr-334	1257	22	taxpayer	taxpayer	NOUN
ftr-334	1257	23	interests	interest	NOUN
ftr-334	1257	24	.	.	PUNCT
ftr-334	1258	1	for	for	ADP
ftr-334	1258	2	example	example	NOUN
ftr-334	1258	3	,	,	PUNCT
ftr-334	1258	4	if	if	SCONJ
ftr-334	1258	5	a	a	DET
ftr-334	1258	6	taxpayer	taxpayer	NOUN
ftr-334	1258	7	loses	lose	VERB
ftr-334	1258	8	his	his	PRON
ftr-334	1258	9	job	job	NOUN
ftr-334	1258	10	and	and	CCONJ
ftr-334	1258	11	he	he	PRON
ftr-334	1258	12	becomes	become	VERB
ftr-334	1258	13	delinquent	delinquent	ADJ
ftr-334	1258	14	on	on	ADP
ftr-334	1258	15	his	his	PRON
ftr-334	1258	16	taxes	taxis	NOUN
ftr-334	1258	17	,	,	PUNCT
ftr-334	1258	18	an	an	DET
ftr-334	1258	19	nftl	nftl	NOUN
ftr-334	1258	20	may	may	AUX
ftr-334	1258	21	be	be	AUX
ftr-334	1258	22	applied	apply	VERB
ftr-334	1258	23	.	.	PUNCT
ftr-334	1259	1	if	if	SCONJ
ftr-334	1259	2	it	it	PRON
ftr-334	1259	3	is	be	AUX
ftr-334	1259	4	applied	apply	VERB
ftr-334	1259	5	,	,	PUNCT
ftr-334	1259	6	it	it	PRON
ftr-334	1259	7	is	be	AUX
ftr-334	1259	8	immediately	immediately	ADV
ftr-334	1259	9	recorded	record	VERB
ftr-334	1259	10	on	on	ADP
ftr-334	1259	11	the	the	DET
ftr-334	1259	12	taxpayer	taxpayer	NOUN
ftr-334	1259	13	's	's	PART
ftr-334	1259	14	credit	credit	NOUN
ftr-334	1259	15	report	report	NOUN
ftr-334	1259	16	.	.	PUNCT
ftr-334	1260	1	not	not	PART
ftr-334	1260	2	only	only	ADV
ftr-334	1260	3	will	will	AUX
ftr-334	1260	4	this	this	PRON
ftr-334	1260	5	have	have	VERB
ftr-334	1260	6	long	long	ADJ
ftr-334	1260	7	term	term	NOUN
ftr-334	1260	8	damage	damage	NOUN
ftr-334	1260	9	on	on	ADP
ftr-334	1260	10	his	his	PRON
ftr-334	1260	11	credit	credit	NOUN
ftr-334	1260	12	score	score	NOUN
ftr-334	1260	13	,	,	PUNCT
ftr-334	1260	14	it	it	PRON
ftr-334	1260	15	may	may	AUX
ftr-334	1260	16	also	also	ADV
ftr-334	1260	17	destroy	destroy	VERB
ftr-334	1260	18	his	his	PRON
ftr-334	1260	19	financial	financial	ADJ
ftr-334	1260	20	viability	viability	NOUN
ftr-334	1260	21	hampering	hamper	VERB
ftr-334	1260	22	employment	employment	NOUN
ftr-334	1260	23	opportunities	opportunity	NOUN
ftr-334	1260	24	and	and	CCONJ
ftr-334	1260	25	thus	thus	ADV
ftr-334	1260	26	driving	drive	VERB
ftr-334	1260	27	up	up	ADP
ftr-334	1260	28	a	a	DET
ftr-334	1260	29	taxpayer	taxpayer	NOUN
ftr-334	1260	30	's	's	PART
ftr-334	1260	31	costs	cost	NOUN
ftr-334	1260	32	,	,	PUNCT
ftr-334	1260	33	and	and	CCONJ
ftr-334	1260	34	lowering	lower	VERB
ftr-334	1260	35	the	the	DET
ftr-334	1260	36	likelihood	likelihood	NOUN
ftr-334	1260	37	he	he	PRON
ftr-334	1260	38	will	will	AUX
ftr-334	1260	39	be	be	AUX
ftr-334	1260	40	able	able	ADJ
ftr-334	1260	41	to	to	PART
ftr-334	1260	42	pay	pay	VERB
ftr-334	1260	43	their	their	PRON
ftr-334	1260	44	tax	tax	NOUN
ftr-334	1260	45	deficiency	deficiency	NOUN
ftr-334	1260	46	.	.	PUNCT
ftr-334	1261	1	even	even	ADV
ftr-334	1261	2	if	if	SCONJ
ftr-334	1261	3	the	the	DET
ftr-334	1261	4	tax	tax	NOUN
ftr-334	1261	5	debt	debt	NOUN
ftr-334	1261	6	is	be	AUX
ftr-334	1261	7	settled	settle	VERB
ftr-334	1261	8	and	and	CCONJ
ftr-334	1261	9	the	the	DET
ftr-334	1261	10	lien	lien	NOUN
ftr-334	1261	11	released	release	VERB
ftr-334	1261	12	,	,	PUNCT
ftr-334	1261	13	the	the	DET
ftr-334	1261	14	nftl	nftl	NOUN
ftr-334	1261	15	will	will	AUX
ftr-334	1261	16	still	still	ADV
ftr-334	1261	17	appear	appear	VERB
ftr-334	1261	18	on	on	ADP
ftr-334	1261	19	a	a	DET
ftr-334	1261	20	taxpayer	taxpayer	NOUN
ftr-334	1261	21	's	's	PART
ftr-334	1261	22	credit	credit	NOUN
ftr-334	1261	23	report	report	NOUN
ftr-334	1261	24	,	,	PUNCT
ftr-334	1261	25	potentially	potentially	ADV
ftr-334	1261	26	indefinitely	indefinitely	ADV
ftr-334	1261	27	,	,	PUNCT
ftr-334	1261	28	causing	cause	VERB
ftr-334	1261	29	him	he	PRON
ftr-334	1261	30	long	long	ADJ
ftr-334	1261	31	term	term	NOUN
ftr-334	1261	32	financial	financial	ADJ
ftr-334	1261	33	repercussions	repercussion	NOUN
ftr-334	1261	34	.	.	PUNCT
ftr-334	1262	1	[	[	X
ftr-334	1262	2	vol	vol	NOUN
ftr-334	1262	3	.	.	PUNCT
ftr-334	1262	4	12:7572	12:7572	NUM
ftr-334	1262	5	paradigm	paradigm	NOUN
ftr-334	1262	6	for	for	ADP
ftr-334	1262	7	irs	irs	PROPN
ftr-334	1262	8	guidance	guidance	NOUN
ftr-334	1262	9	policies	policy	NOUN
ftr-334	1262	10	before	before	SCONJ
ftr-334	1262	11	problems	problem	NOUN
ftr-334	1262	12	arise	arise	VERB
ftr-334	1262	13	,	,	PUNCT
ftr-334	1262	14	rather	rather	ADV
ftr-334	1262	15	than	than	ADP
ftr-334	1262	16	in	in	ADP
ftr-334	1262	17	a	a	DET
ftr-334	1262	18	reactive	reactive	ADJ
ftr-334	1262	19	way	way	NOUN
ftr-334	1262	20	through	through	ADP
ftr-334	1262	21	irs	irs	PROPN
ftr-334	1262	22	guidance	guidance	NOUN
ftr-334	1262	23	that	that	PRON
ftr-334	1262	24	may	may	AUX
ftr-334	1262	25	adversely	adversely	ADV
ftr-334	1262	26	impact	impact	VERB
ftr-334	1262	27	taxpayer	taxpayer	NOUN
ftr-334	1262	28	interests	interest	NOUN
ftr-334	1262	29	.	.	PUNCT
ftr-334	1263	1	although	although	SCONJ
ftr-334	1263	2	tas	ta	NOUN
ftr-334	1263	3	is	be	AUX
ftr-334	1263	4	involved	involve	VERB
ftr-334	1263	5	in	in	ADP
ftr-334	1263	6	proposing	propose	VERB
ftr-334	1263	7	legislative	legislative	ADJ
ftr-334	1263	8	changes	change	NOUN
ftr-334	1263	9	to	to	ADP
ftr-334	1263	10	congress	congress	PROPN
ftr-334	1263	11	,	,	PUNCT
ftr-334	1263	12	little	little	ADJ
ftr-334	1263	13	explicit	explicit	ADJ
ftr-334	1263	14	statutory	statutory	ADJ
ftr-334	1263	15	authority	authority	NOUN
ftr-334	1263	16	exists	exist	VERB
ftr-334	1263	17	to	to	PART
ftr-334	1263	18	empower	empower	VERB
ftr-334	1263	19	tas	ta	NOUN
ftr-334	1263	20	to	to	PART
ftr-334	1263	21	act	act	VERB
ftr-334	1263	22	in	in	ADP
ftr-334	1263	23	the	the	DET
ftr-334	1263	24	rulemaking	rulemaking	NOUN
ftr-334	1263	25	process	process	NOUN
ftr-334	1263	26	.	.	PUNCT
ftr-334	1264	1	to	to	PART
ftr-334	1264	2	supplement	supplement	VERB
ftr-334	1264	3	the	the	DET
ftr-334	1264	4	powers	power	NOUN
ftr-334	1264	5	of	of	ADP
ftr-334	1264	6	tas	ta	NOUN
ftr-334	1264	7	within	within	ADP
ftr-334	1264	8	the	the	DET
ftr-334	1264	9	guidance	guidance	NOUN
ftr-334	1264	10	process	process	NOUN
ftr-334	1264	11	,	,	PUNCT
ftr-334	1264	12	the	the	DET
ftr-334	1264	13	statute	statute	NOUN
ftr-334	1264	14	should	should	AUX
ftr-334	1264	15	reflect	reflect	VERB
ftr-334	1264	16	an	an	DET
ftr-334	1264	17	affirmative	affirmative	ADJ
ftr-334	1264	18	role	role	NOUN
ftr-334	1264	19	for	for	ADP
ftr-334	1264	20	commenting	comment	VERB
ftr-334	1264	21	on	on	ADP
ftr-334	1264	22	proposed	propose	VERB
ftr-334	1264	23	agency	agency	NOUN
ftr-334	1264	24	guidance	guidance	NOUN
ftr-334	1264	25	as	as	ADV
ftr-334	1264	26	well	well	ADV
ftr-334	1264	27	as	as	ADP
ftr-334	1264	28	report	report	NOUN
ftr-334	1264	29	on	on	ADP
ftr-334	1264	30	the	the	DET
ftr-334	1264	31	effect	effect	NOUN
ftr-334	1264	32	of	of	ADP
ftr-334	1264	33	its	its	PRON
ftr-334	1264	34	involvement	involvement	NOUN
ftr-334	1264	35	in	in	ADP
ftr-334	1264	36	rulemaking	rulemaking	NOUN
ftr-334	1264	37	.	.	PUNCT
ftr-334	1265	1	moreover	moreover	ADV
ftr-334	1265	2	,	,	PUNCT
ftr-334	1265	3	the	the	DET
ftr-334	1265	4	structure	structure	NOUN
ftr-334	1265	5	of	of	ADP
ftr-334	1265	6	the	the	DET
ftr-334	1265	7	office	office	NOUN
ftr-334	1265	8	should	should	AUX
ftr-334	1265	9	be	be	AUX
ftr-334	1265	10	modified	modify	VERB
ftr-334	1265	11	to	to	PART
ftr-334	1265	12	allow	allow	VERB
ftr-334	1265	13	a	a	DET
ftr-334	1265	14	statutorily	statutorily	ADV
ftr-334	1265	15	based	base	VERB
ftr-334	1265	16	counsel	counsel	NOUN
ftr-334	1265	17	to	to	PART
ftr-334	1265	18	play	play	VERB
ftr-334	1265	19	a	a	DET
ftr-334	1265	20	formal	formal	ADJ
ftr-334	1265	21	role	role	NOUN
ftr-334	1265	22	in	in	ADP
ftr-334	1265	23	the	the	DET
ftr-334	1265	24	rulemaking	rulemaking	NOUN
ftr-334	1265	25	process	process	NOUN
ftr-334	1265	26	.	.	PUNCT
ftr-334	1266	1	that	that	DET
ftr-334	1266	2	approach	approach	NOUN
ftr-334	1266	3	is	be	AUX
ftr-334	1266	4	discussed	discuss	VERB
ftr-334	1266	5	below	below	ADV
ftr-334	1266	6	.	.	PUNCT
ftr-334	1267	1	a.	a.	NOUN
ftr-334	1267	2	enhancing	enhance	VERB
ftr-334	1267	3	the	the	DET
ftr-334	1267	4	role	role	NOUN
ftr-334	1267	5	of	of	ADP
ftr-334	1267	6	the	the	DET
ftr-334	1267	7	taxpayer	taxpayer	NOUN
ftr-334	1267	8	advocate	advocate	PROPN
ftr-334	1267	9	congress	congress	PROPN
ftr-334	1267	10	has	have	AUX
ftr-334	1267	11	invested	invest	VERB
ftr-334	1267	12	tas	ta	NOUN
ftr-334	1267	13	with	with	ADP
ftr-334	1267	14	several	several	ADJ
ftr-334	1267	15	statutorily	statutorily	ADV
ftr-334	1267	16	-	-	PUNCT
ftr-334	1267	17	designated	designate	VERB
ftr-334	1267	18	"	"	PUNCT
ftr-334	1267	19	hard	hard	ADJ
ftr-334	1267	20	"	"	PUNCT
ftr-334	1267	21	powers	power	NOUN
ftr-334	1267	22	and	and	CCONJ
ftr-334	1267	23	obligations	obligation	NOUN
ftr-334	1267	24	,	,	PUNCT
ftr-334	1267	25	from	from	ADP
ftr-334	1267	26	which	which	PRON
ftr-334	1267	27	spring	spring	NOUN
ftr-334	1267	28	numerous	numerous	ADJ
ftr-334	1267	29	informal	informal	ADJ
ftr-334	1267	30	"	"	PUNCT
ftr-334	1267	31	soft	soft	ADJ
ftr-334	1267	32	"	"	PUNCT
ftr-334	1267	33	powers.206	powers.206	NOUN
ftr-334	1267	34	while	while	SCONJ
ftr-334	1267	35	these	these	DET
ftr-334	1267	36	powers	power	NOUN
ftr-334	1267	37	have	have	AUX
ftr-334	1267	38	led	lead	VERB
ftr-334	1267	39	to	to	ADP
ftr-334	1267	40	an	an	DET
ftr-334	1267	41	increased	increase	VERB
ftr-334	1267	42	level	level	NOUN
ftr-334	1267	43	of	of	ADP
ftr-334	1267	44	awareness	awareness	NOUN
ftr-334	1267	45	of	of	ADP
ftr-334	1267	46	taxpayer	taxpayer	NOUN
ftr-334	1267	47	issues	issue	NOUN
ftr-334	1267	48	at	at	ADP
ftr-334	1267	49	the	the	DET
ftr-334	1267	50	irs	irs	PROPN
ftr-334	1267	51	,	,	PUNCT
ftr-334	1267	52	they	they	PRON
ftr-334	1267	53	essentially	essentially	ADV
ftr-334	1267	54	center	center	VERB
ftr-334	1267	55	on	on	ADP
ftr-334	1267	56	ex	ex	PRON
ftr-334	1267	57	post	post	NOUN
ftr-334	1267	58	solutions	solution	NOUN
ftr-334	1267	59	to	to	ADP
ftr-334	1267	60	taxpayer	taxpayer	NOUN
ftr-334	1267	61	problems	problem	NOUN
ftr-334	1267	62	.	.	PUNCT
ftr-334	1268	1	that	that	PRON
ftr-334	1268	2	is	is	ADV
ftr-334	1268	3	,	,	PUNCT
ftr-334	1268	4	the	the	DET
ftr-334	1268	5	current	current	ADJ
ftr-334	1268	6	tas	tas	NOUN
ftr-334	1268	7	regime	regime	NOUN
ftr-334	1268	8	does	do	AUX
ftr-334	1268	9	not	not	PART
ftr-334	1268	10	adequately	adequately	ADV
ftr-334	1268	11	involve	involve	VERB
ftr-334	1268	12	tas	ta	NOUN
ftr-334	1268	13	in	in	ADP
ftr-334	1268	14	ex	ex	PRON
ftr-334	1268	15	ante	ante	NOUN
ftr-334	1268	16	participation	participation	NOUN
ftr-334	1268	17	in	in	ADP
ftr-334	1268	18	irs	irs	PROPN
ftr-334	1268	19	rulemaking	rulemaking	NOUN
ftr-334	1268	20	.	.	PUNCT
ftr-334	1269	1	one	one	NUM
ftr-334	1269	2	factor	factor	NOUN
ftr-334	1269	3	that	that	PRON
ftr-334	1269	4	has	have	AUX
ftr-334	1269	5	contributed	contribute	VERB
ftr-334	1269	6	to	to	ADP
ftr-334	1269	7	tas	ta	NOUN
ftr-334	1269	8	's	's	PART
ftr-334	1269	9	soft	soft	ADJ
ftr-334	1269	10	power	power	NOUN
ftr-334	1269	11	in	in	ADP
ftr-334	1269	12	the	the	DET
ftr-334	1269	13	past	past	ADJ
ftr-334	1269	14	decade	decade	NOUN
ftr-334	1269	15	is	be	AUX
ftr-334	1269	16	the	the	DET
ftr-334	1269	17	skill	skill	NOUN
ftr-334	1269	18	and	and	CCONJ
ftr-334	1269	19	experience	experience	NOUN
ftr-334	1269	20	of	of	ADP
ftr-334	1269	21	the	the	DET
ftr-334	1269	22	current	current	ADJ
ftr-334	1269	23	nta	nta	PROPN
ftr-334	1269	24	.	.	PUNCT
ftr-334	1270	1	congress	congress	PROPN
ftr-334	1270	2	can	can	AUX
ftr-334	1270	3	take	take	VERB
ftr-334	1270	4	specific	specific	ADJ
ftr-334	1270	5	steps	step	NOUN
ftr-334	1270	6	to	to	PART
ftr-334	1270	7	enhance	enhance	VERB
ftr-334	1270	8	the	the	DET
ftr-334	1270	9	statutory	statutory	ADJ
ftr-334	1270	10	powers	power	NOUN
ftr-334	1270	11	that	that	PRON
ftr-334	1270	12	tas	tas	PROPN
ftr-334	1270	13	has	have	VERB
ftr-334	1270	14	with	with	ADP
ftr-334	1270	15	respect	respect	NOUN
ftr-334	1270	16	to	to	ADP
ftr-334	1270	17	rulemaking	rulemaking	NOUN
ftr-334	1270	18	,	,	PUNCT
ftr-334	1270	19	and	and	CCONJ
ftr-334	1270	20	,	,	PUNCT
ftr-334	1270	21	in	in	ADP
ftr-334	1270	22	particular	particular	ADJ
ftr-334	1270	23	,	,	PUNCT
ftr-334	1270	24	with	with	ADP
ftr-334	1270	25	respect	respect	NOUN
ftr-334	1270	26	to	to	ADP
ftr-334	1270	27	ensuring	ensure	VERB
ftr-334	1270	28	that	that	SCONJ
ftr-334	1270	29	the	the	DET
ftr-334	1270	30	irs	irs	PROPN
ftr-334	1270	31	consider	consider	VERB
ftr-334	1270	32	tas	ta	NOUN
ftr-334	1270	33	's	's	PART
ftr-334	1270	34	perspective	perspective	NOUN
ftr-334	1270	35	before	before	SCONJ
ftr-334	1270	36	the	the	DET
ftr-334	1270	37	irs	irs	PROPN
ftr-334	1270	38	promulgates	promulgate	VERB
ftr-334	1270	39	rules	rule	NOUN
ftr-334	1270	40	.	.	PUNCT
ftr-334	1271	1	this	this	DET
ftr-334	1271	2	subsection	subsection	NOUN
ftr-334	1271	3	proposes	propose	VERB
ftr-334	1271	4	three	three	NUM
ftr-334	1271	5	additions	addition	NOUN
ftr-334	1271	6	to	to	ADP
ftr-334	1271	7	tas	tas	PROPN
ftr-334	1271	8	's	's	PART
ftr-334	1271	9	"	"	PUNCT
ftr-334	1271	10	hard	hard	ADJ
ftr-334	1271	11	"	"	PUNCT
ftr-334	1271	12	powers	power	NOUN
ftr-334	1271	13	aimed	aim	VERB
ftr-334	1271	14	at	at	ADP
ftr-334	1271	15	increasing	increase	VERB
ftr-334	1271	16	tas	ta	NOUN
ftr-334	1271	17	"	"	PUNCT
ftr-334	1271	18	soft	soft	ADJ
ftr-334	1271	19	"	"	PUNCT
ftr-334	1271	20	powers	power	NOUN
ftr-334	1271	21	and	and	CCONJ
ftr-334	1271	22	involvement	involvement	NOUN
ftr-334	1271	23	in	in	ADP
ftr-334	1271	24	ex	ex	PRON
ftr-334	1271	25	ante	ante	NOUN
ftr-334	1271	26	rulemaking	rulemake	VERB
ftr-334	1271	27	consideration	consideration	NOUN
ftr-334	1271	28	.	.	PUNCT
ftr-334	1272	1	first	first	ADV
ftr-334	1272	2	,	,	PUNCT
ftr-334	1272	3	congress	congress	PROPN
ftr-334	1272	4	can	can	AUX
ftr-334	1272	5	create	create	VERB
ftr-334	1272	6	an	an	DET
ftr-334	1272	7	office	office	NOUN
ftr-334	1272	8	of	of	ADP
ftr-334	1272	9	independent	independent	ADJ
ftr-334	1272	10	counsel	counsel	NOUN
ftr-334	1272	11	that	that	PRON
ftr-334	1272	12	will	will	AUX
ftr-334	1272	13	report	report	VERB
ftr-334	1272	14	to	to	ADP
ftr-334	1272	15	the	the	DET
ftr-334	1272	16	nta	nta	NOUN
ftr-334	1272	17	and	and	CCONJ
ftr-334	1272	18	carve	carve	VERB
ftr-334	1272	19	a	a	DET
ftr-334	1272	20	defined	define	VERB
ftr-334	1272	21	role	role	NOUN
ftr-334	1272	22	for	for	ADP
ftr-334	1272	23	that	that	DET
ftr-334	1272	24	counsel	counsel	NOUN
ftr-334	1272	25	in	in	ADP
ftr-334	1272	26	the	the	DET
ftr-334	1272	27	rulemaking	rulemaking	NOUN
ftr-334	1272	28	process	process	NOUN
ftr-334	1272	29	.	.	PUNCT
ftr-334	1273	1	second	second	ADJ
ftr-334	1273	2	,	,	PUNCT
ftr-334	1273	3	tas	tas	PROPN
ftr-334	1273	4	's	's	PART
ftr-334	1273	5	reporting	report	VERB
ftr-334	1273	6	obligations	obligation	NOUN
ftr-334	1273	7	to	to	ADP
ftr-334	1273	8	congress	congress	PROPN
ftr-334	1273	9	may	may	AUX
ftr-334	1273	10	be	be	AUX
ftr-334	1273	11	expanded	expand	VERB
ftr-334	1273	12	to	to	PART
ftr-334	1273	13	include	include	VERB
ftr-334	1273	14	the	the	DET
ftr-334	1273	15	extent	extent	NOUN
ftr-334	1273	16	to	to	PART
ftr-334	1273	17	which	which	PRON
ftr-334	1273	18	irs	irs	PROPN
ftr-334	1273	19	has	have	AUX
ftr-334	1273	20	considered	consider	VERB
ftr-334	1273	21	issues	issue	NOUN
ftr-334	1273	22	that	that	PRON
ftr-334	1273	23	tas	tas	PROPN
ftr-334	1273	24	raises	raise	VERB
ftr-334	1273	25	in	in	ADP
ftr-334	1273	26	the	the	DET
ftr-334	1273	27	rulemaking	rulemaking	NOUN
ftr-334	1273	28	process	process	NOUN
ftr-334	1273	29	,	,	PUNCT
ftr-334	1273	30	including	include	VERB
ftr-334	1273	31	the	the	DET
ftr-334	1273	32	extent	extent	NOUN
ftr-334	1273	33	to	to	PART
ftr-334	1273	34	which	which	PRON
ftr-334	1273	35	irs	irs	PROPN
ftr-334	1273	36	has	have	AUX
ftr-334	1273	37	sufficiently	sufficiently	ADV
ftr-334	1273	38	engaged	engage	VERB
ftr-334	1273	39	the	the	DET
ftr-334	1273	40	interests	interest	NOUN
ftr-334	1273	41	of	of	ADP
ftr-334	1273	42	outside	outside	ADJ
ftr-334	1273	43	stakeholders	stakeholder	NOUN
ftr-334	1273	44	and	and	CCONJ
ftr-334	1273	45	considered	consider	VERB
ftr-334	1273	46	interests	interest	NOUN
ftr-334	1273	47	of	of	ADP
ftr-334	1273	48	individuals	individual	NOUN
ftr-334	1273	49	.	.	PUNCT
ftr-334	1274	1	third	third	ADV
ftr-334	1274	2	,	,	PUNCT
ftr-334	1274	3	congress	congress	PROPN
ftr-334	1274	4	may	may	AUX
ftr-334	1274	5	provide	provide	VERB
ftr-334	1274	6	a	a	DET
ftr-334	1274	7	mechanism	mechanism	NOUN
ftr-334	1274	8	for	for	ADP
ftr-334	1274	9	the	the	DET
ftr-334	1274	10	irs	irs	PROPN
ftr-334	1274	11	to	to	PART
ftr-334	1274	12	specifically	specifically	ADV
ftr-334	1274	13	identify	identify	VERB
ftr-334	1274	14	comments	comment	NOUN
ftr-334	1274	15	of	of	ADP
ftr-334	1274	16	tas	ta	NOUN
ftr-334	1274	17	in	in	ADP
ftr-334	1274	18	the	the	DET
ftr-334	1274	19	notice	notice	NOUN
ftr-334	1274	20	and	and	CCONJ
ftr-334	1274	21	comment	comment	NOUN
ftr-334	1274	22	process	process	NOUN
ftr-334	1274	23	,	,	PUNCT
ftr-334	1274	24	using	use	VERB
ftr-334	1274	25	section	section	NOUN
ftr-334	1274	26	7805(f	7805(f	NOUN
ftr-334	1274	27	)	)	PUNCT
ftr-334	1274	28	as	as	ADP
ftr-334	1274	29	a	a	DET
ftr-334	1274	30	model	model	NOUN
ftr-334	1274	31	.	.	PUNCT
ftr-334	1275	1	using	use	VERB
ftr-334	1275	2	section	section	NOUN
ftr-334	1275	3	7805(f	7805(f	NOUN
ftr-334	1275	4	)	)	PUNCT
ftr-334	1275	5	as	as	ADP
ftr-334	1275	6	a	a	DET
ftr-334	1275	7	model	model	NOUN
ftr-334	1275	8	,	,	PUNCT
ftr-334	1275	9	i	i	PRON
ftr-334	1275	10	propose	propose	VERB
ftr-334	1275	11	tas	ta	NOUN
ftr-334	1275	12	play	play	VERB
ftr-334	1275	13	a	a	DET
ftr-334	1275	14	more	more	ADV
ftr-334	1275	15	vital	vital	ADJ
ftr-334	1275	16	role	role	NOUN
ftr-334	1275	17	in	in	ADP
ftr-334	1275	18	the	the	DET
ftr-334	1275	19	promulgation	promulgation	NOUN
ftr-334	1275	20	of	of	ADP
ftr-334	1275	21	agency	agency	NOUN
ftr-334	1275	22	guidance	guidance	NOUN
ftr-334	1275	23	.	.	PUNCT
ftr-334	1276	1	responsibility	responsibility	NOUN
ftr-334	1276	2	for	for	ADP
ftr-334	1276	3	drafting	draft	VERB
ftr-334	1276	4	206	206	NUM
ftr-334	1276	5	.	.	PUNCT
ftr-334	1277	1	for	for	ADP
ftr-334	1277	2	example	example	NOUN
ftr-334	1277	3	,	,	PUNCT
ftr-334	1277	4	tas	tas	PROPN
ftr-334	1277	5	has	have	VERB
ftr-334	1277	6	the	the	DET
ftr-334	1277	7	"	"	PUNCT
ftr-334	1277	8	hard	hard	ADJ
ftr-334	1277	9	"	"	PUNCT
ftr-334	1277	10	powers	power	NOUN
ftr-334	1277	11	to	to	PART
ftr-334	1277	12	intervene	intervene	VERB
ftr-334	1277	13	in	in	ADP
ftr-334	1277	14	an	an	DET
ftr-334	1277	15	ongoing	ongoing	ADJ
ftr-334	1277	16	taxpayer	taxpayer	NOUN
ftr-334	1277	17	case	case	NOUN
ftr-334	1277	18	before	before	ADP
ftr-334	1277	19	the	the	DET
ftr-334	1277	20	irs	irs	PROPN
ftr-334	1277	21	and	and	CCONJ
ftr-334	1277	22	may	may	AUX
ftr-334	1277	23	issue	issue	VERB
ftr-334	1277	24	a	a	DET
ftr-334	1277	25	variety	variety	NOUN
ftr-334	1277	26	of	of	ADP
ftr-334	1277	27	administrative	administrative	ADJ
ftr-334	1277	28	measures	measure	NOUN
ftr-334	1277	29	to	to	PART
ftr-334	1277	30	delay	delay	VERB
ftr-334	1277	31	irs	irs	PROPN
ftr-334	1277	32	actions	action	NOUN
ftr-334	1277	33	and	and	CCONJ
ftr-334	1277	34	prompt	prompt	VERB
ftr-334	1277	35	additional	additional	ADJ
ftr-334	1277	36	agency	agency	NOUN
ftr-334	1277	37	consideration	consideration	NOUN
ftr-334	1277	38	.	.	PUNCT
ftr-334	1278	1	as	as	ADP
ftr-334	1278	2	an	an	DET
ftr-334	1278	3	outgrowth	outgrowth	NOUN
ftr-334	1278	4	of	of	ADP
ftr-334	1278	5	these	these	DET
ftr-334	1278	6	explicitly	explicitly	ADV
ftr-334	1278	7	granted	grant	VERB
ftr-334	1278	8	powers	power	NOUN
ftr-334	1278	9	,	,	PUNCT
ftr-334	1278	10	as	as	ADV
ftr-334	1278	11	well	well	ADV
ftr-334	1278	12	as	as	ADP
ftr-334	1278	13	the	the	DET
ftr-334	1278	14	skills	skill	NOUN
ftr-334	1278	15	and	and	CCONJ
ftr-334	1278	16	energy	energy	NOUN
ftr-334	1278	17	of	of	ADP
ftr-334	1278	18	the	the	DET
ftr-334	1278	19	office	office	NOUN
ftr-334	1278	20	,	,	PUNCT
ftr-334	1278	21	tas	tas	PROPN
ftr-334	1278	22	has	have	AUX
ftr-334	1278	23	also	also	ADV
ftr-334	1278	24	gained	gain	VERB
ftr-334	1278	25	what	what	PRON
ftr-334	1278	26	i	i	PRON
ftr-334	1278	27	term	term	VERB
ftr-334	1278	28	"	"	PUNCT
ftr-334	1278	29	soft	soft	ADJ
ftr-334	1278	30	"	"	PUNCT
ftr-334	1278	31	powers	power	NOUN
ftr-334	1278	32	,	,	PUNCT
ftr-334	1278	33	such	such	ADJ
ftr-334	1278	34	as	as	ADP
ftr-334	1278	35	the	the	DET
ftr-334	1278	36	ability	ability	NOUN
ftr-334	1278	37	to	to	PART
ftr-334	1278	38	participate	participate	VERB
ftr-334	1278	39	in	in	ADP
ftr-334	1278	40	the	the	DET
ftr-334	1278	41	academy	academy	NOUN
ftr-334	1278	42	and	and	CCONJ
ftr-334	1278	43	colloquia	colloquium	NOUN
ftr-334	1278	44	.	.	PUNCT
ftr-334	1279	1	its	its	PRON
ftr-334	1279	2	prestige	prestige	NOUN
ftr-334	1279	3	and	and	CCONJ
ftr-334	1279	4	influence	influence	NOUN
ftr-334	1279	5	undoubtedly	undoubtedly	ADV
ftr-334	1279	6	contribute	contribute	VERB
ftr-334	1279	7	to	to	ADP
ftr-334	1279	8	irs	irs	PROPN
ftr-334	1279	9	taking	take	VERB
ftr-334	1279	10	into	into	ADP
ftr-334	1279	11	account	account	NOUN
ftr-334	1279	12	its	its	PRON
ftr-334	1279	13	views	view	NOUN
ftr-334	1279	14	prior	prior	ADV
ftr-334	1279	15	to	to	ADP
ftr-334	1279	16	promulgating	promulgate	VERB
ftr-334	1279	17	guidance	guidance	NOUN
ftr-334	1279	18	:	:	PUNCT
ftr-334	1279	19	2012	2012	NUM
ftr-334	1279	20	]	]	PUNCT
ftr-334	1279	21	573	573	NUM
ftr-334	1279	22	florida	florida	PROPN
ftr-334	1279	23	tax	tax	NOUN
ftr-334	1279	24	review	review	NOUN
ftr-334	1279	25	regulations	regulation	NOUN
ftr-334	1279	26	rests	rest	VERB
ftr-334	1279	27	with	with	ADP
ftr-334	1279	28	the	the	DET
ftr-334	1279	29	assistant	assistant	ADJ
ftr-334	1279	30	secretary	secretary	NOUN
ftr-334	1279	31	of	of	ADP
ftr-334	1279	32	the	the	DET
ftr-334	1279	33	treasury	treasury	PROPN
ftr-334	1279	34	for	for	ADP
ftr-334	1279	35	tax	tax	NOUN
ftr-334	1279	36	policy	policy	NOUN
ftr-334	1279	37	and	and	CCONJ
ftr-334	1279	38	the	the	DET
ftr-334	1279	39	office	office	NOUN
ftr-334	1279	40	of	of	ADP
ftr-334	1279	41	tax	tax	NOUN
ftr-334	1279	42	legislative	legislative	ADJ
ftr-334	1279	43	counsel	counsel	NOUN
ftr-334	1279	44	.	.	PUNCT
ftr-334	1280	1	initial	initial	ADJ
ftr-334	1280	2	drafting	drafting	NOUN
ftr-334	1280	3	of	of	ADP
ftr-334	1280	4	regulations	regulation	NOUN
ftr-334	1280	5	is	be	AUX
ftr-334	1280	6	delegated	delegate	VERB
ftr-334	1280	7	to	to	ADP
ftr-334	1280	8	the	the	DET
ftr-334	1280	9	commissioner	commissioner	NOUN
ftr-334	1280	10	and	and	CCONJ
ftr-334	1280	11	his	his	PRON
ftr-334	1280	12	or	or	CCONJ
ftr-334	1280	13	her	her	PRON
ftr-334	1280	14	legal	legal	ADJ
ftr-334	1280	15	advisors	advisor	NOUN
ftr-334	1280	16	in	in	ADP
ftr-334	1280	17	the	the	DET
ftr-334	1280	18	office	office	NOUN
ftr-334	1280	19	of	of	ADP
ftr-334	1280	20	chief	chief	ADJ
ftr-334	1280	21	counsel.2	counsel.2	PROPN
ftr-334	1280	22	07	07	NUM
ftr-334	1280	23	a	a	DET
ftr-334	1280	24	fairly	fairly	ADV
ftr-334	1280	25	intense	intense	ADJ
ftr-334	1280	26	internal	internal	ADJ
ftr-334	1280	27	review	review	NOUN
ftr-334	1280	28	process	process	NOUN
ftr-334	1280	29	ensures	ensure	VERB
ftr-334	1280	30	that	that	SCONJ
ftr-334	1280	31	both	both	PRON
ftr-334	1280	32	treasury	treasury	NOUN
ftr-334	1280	33	and	and	CCONJ
ftr-334	1280	34	irs	irs	PROPN
ftr-334	1280	35	are	be	AUX
ftr-334	1280	36	comfortable	comfortable	ADJ
ftr-334	1280	37	with	with	ADP
ftr-334	1280	38	regulations	regulation	NOUN
ftr-334	1280	39	before	before	ADP
ftr-334	1280	40	promulgation	promulgation	NOUN
ftr-334	1280	41	.	.	PUNCT
ftr-334	1281	1	as	as	SCONJ
ftr-334	1281	2	mentioned	mention	VERB
ftr-334	1281	3	above	above	ADV
ftr-334	1281	4	,	,	PUNCT
ftr-334	1281	5	the	the	DET
ftr-334	1281	6	irs	irs	PROPN
ftr-334	1281	7	view	view	NOUN
ftr-334	1281	8	is	be	AUX
ftr-334	1281	9	that	that	SCONJ
ftr-334	1281	10	regulations	regulation	NOUN
ftr-334	1281	11	are	be	AUX
ftr-334	1281	12	generally	generally	ADV
ftr-334	1281	13	exempt	exempt	ADJ
ftr-334	1281	14	from	from	ADP
ftr-334	1281	15	the	the	DET
ftr-334	1281	16	apa	apa	PROPN
ftr-334	1281	17	notice	notice	NOUN
ftr-334	1281	18	and	and	CCONJ
ftr-334	1281	19	comment	comment	NOUN
ftr-334	1281	20	regime	regime	NOUN
ftr-334	1281	21	,	,	PUNCT
ftr-334	1281	22	although	although	SCONJ
ftr-334	1281	23	it	it	PRON
ftr-334	1281	24	usually	usually	ADV
ftr-334	1281	25	provides	provide	VERB
ftr-334	1281	26	at	at	ADV
ftr-334	1281	27	least	least	ADJ
ftr-334	1281	28	an	an	DET
ftr-334	1281	29	informal	informal	ADJ
ftr-334	1281	30	mechanism	mechanism	NOUN
ftr-334	1281	31	for	for	ADP
ftr-334	1281	32	public	public	ADJ
ftr-334	1281	33	comment	comment	NOUN
ftr-334	1281	34	outside	outside	ADP
ftr-334	1281	35	the	the	DET
ftr-334	1281	36	apa.208	apa.208	NOUN
ftr-334	1281	37	the	the	DET
ftr-334	1281	38	code	code	NOUN
ftr-334	1281	39	also	also	ADV
ftr-334	1281	40	provides	provide	VERB
ftr-334	1281	41	,	,	PUNCT
ftr-334	1281	42	under	under	ADP
ftr-334	1281	43	section	section	NOUN
ftr-334	1281	44	7805(f	7805(f	NUM
ftr-334	1281	45	)	)	PUNCT
ftr-334	1281	46	,	,	PUNCT
ftr-334	1281	47	that	that	SCONJ
ftr-334	1281	48	after	after	ADP
ftr-334	1281	49	publication	publication	NOUN
ftr-334	1281	50	of	of	ADP
ftr-334	1281	51	any	any	DET
ftr-334	1281	52	proposed	proposed	ADJ
ftr-334	1281	53	or	or	CCONJ
ftr-334	1281	54	temporary	temporary	ADJ
ftr-334	1281	55	regulation	regulation	NOUN
ftr-334	1281	56	,	,	PUNCT
ftr-334	1281	57	the	the	DET
ftr-334	1281	58	irs	irs	PROPN
ftr-334	1281	59	is	be	AUX
ftr-334	1281	60	to	to	PART
ftr-334	1281	61	submit	submit	VERB
ftr-334	1281	62	the	the	DET
ftr-334	1281	63	regulation	regulation	NOUN
ftr-334	1281	64	to	to	ADP
ftr-334	1281	65	the	the	DET
ftr-334	1281	66	chief	chief	ADJ
ftr-334	1281	67	counsel	counsel	NOUN
ftr-334	1281	68	for	for	ADP
ftr-334	1281	69	advocacy	advocacy	NOUN
ftr-334	1281	70	of	of	ADP
ftr-334	1281	71	the	the	DET
ftr-334	1281	72	small	small	ADJ
ftr-334	1281	73	business	business	PROPN
ftr-334	1281	74	administration	administration	NOUN
ftr-334	1281	75	for	for	ADP
ftr-334	1281	76	comment	comment	NOUN
ftr-334	1281	77	on	on	ADP
ftr-334	1281	78	the	the	DET
ftr-334	1281	79	impact	impact	NOUN
ftr-334	1281	80	of	of	ADP
ftr-334	1281	81	the	the	DET
ftr-334	1281	82	regulation	regulation	NOUN
ftr-334	1281	83	on	on	ADP
ftr-334	1281	84	small	small	ADJ
ftr-334	1281	85	businesses.209	businesses.209	NOUN
ftr-334	1281	86	the	the	DET
ftr-334	1281	87	chief	chief	ADJ
ftr-334	1281	88	counsel	counsel	NOUN
ftr-334	1281	89	then	then	ADV
ftr-334	1281	90	submits	submit	VERB
ftr-334	1281	91	comments	comment	NOUN
ftr-334	1281	92	on	on	ADP
ftr-334	1281	93	the	the	DET
ftr-334	1281	94	regulation	regulation	NOUN
ftr-334	1281	95	,	,	PUNCT
ftr-334	1281	96	and	and	CCONJ
ftr-334	1281	97	the	the	DET
ftr-334	1281	98	irs	irs	PROPN
ftr-334	1281	99	is	be	AUX
ftr-334	1281	100	statutorily	statutorily	ADV
ftr-334	1281	101	required	require	VERB
ftr-334	1281	102	to	to	PART
ftr-334	1281	103	consider	consider	VERB
ftr-334	1281	104	those	those	DET
ftr-334	1281	105	comments	comment	NOUN
ftr-334	1281	106	,	,	PUNCT
ftr-334	1281	107	discussing	discuss	VERB
ftr-334	1281	108	those	those	PRON
ftr-334	1281	109	more	more	ADV
ftr-334	1281	110	significant	significant	ADJ
ftr-334	1281	111	in	in	ADP
ftr-334	1281	112	the	the	DET
ftr-334	1281	113	preamble	preamble	NOUN
ftr-334	1281	114	of	of	ADP
ftr-334	1281	115	the	the	DET
ftr-334	1281	116	final	final	ADJ
ftr-334	1281	117	regulation	regulation	NOUN
ftr-334	1281	118	.	.	PUNCT
ftr-334	1282	1	21	21	NUM
ftr-334	1282	2	0	0	NUM
ftr-334	1282	3	this	this	DET
ftr-334	1282	4	model	model	NOUN
ftr-334	1282	5	presents	present	VERB
ftr-334	1282	6	a	a	DET
ftr-334	1282	7	template	template	NOUN
ftr-334	1282	8	that	that	SCONJ
ftr-334	1282	9	207	207	NUM
ftr-334	1282	10	.	.	PUNCT
ftr-334	1283	1	saltzman	saltzman	PROPN
ftr-334	1283	2	,	,	PUNCT
ftr-334	1283	3	irs	irs	PROPN
ftr-334	1283	4	practice	practice	NOUN
ftr-334	1283	5	,	,	PUNCT
ftr-334	1283	6	supra	supra	PROPN
ftr-334	1283	7	note	note	NOUN
ftr-334	1283	8	116	116	NUM
ftr-334	1283	9	,	,	PUNCT
ftr-334	1283	10	at	at	ADP
ftr-334	1283	11	sec	sec	PROPN
ftr-334	1283	12	3.002	3.002	NUM
ftr-334	1283	13	.	.	PUNCT
ftr-334	1284	1	see	see	VERB
ftr-334	1284	2	also	also	ADV
ftr-334	1284	3	,	,	PUNCT
ftr-334	1284	4	korb	korb	PROPN
ftr-334	1284	5	,	,	PUNCT
ftr-334	1284	6	the	the	DET
ftr-334	1284	7	four	four	NUM
ftr-334	1284	8	r	r	NOUN
ftr-334	1284	9	's	's	PART
ftr-334	1284	10	revisited	revisit	VERB
ftr-334	1284	11	,	,	PUNCT
ftr-334	1284	12	supra	supra	PROPN
ftr-334	1284	13	note	note	NOUN
ftr-334	1284	14	27	27	NUM
ftr-334	1284	15	,	,	PUNCT
ftr-334	1284	16	at	at	ADP
ftr-334	1284	17	324	324	NUM
ftr-334	1284	18	-	-	SYM
ftr-334	1284	19	25	25	NUM
ftr-334	1284	20	.	.	PUNCT
ftr-334	1284	21	208	208	NUM
ftr-334	1284	22	.	.	PUNCT
ftr-334	1285	1	see	see	VERB
ftr-334	1285	2	hickman	hickman	PROPN
ftr-334	1285	3	,	,	PUNCT
ftr-334	1285	4	coloring	color	VERB
ftr-334	1285	5	outside	outside	ADP
ftr-334	1285	6	the	the	DET
ftr-334	1285	7	lines	line	NOUN
ftr-334	1285	8	,	,	PUNCT
ftr-334	1285	9	supra	supra	PROPN
ftr-334	1285	10	note	note	NOUN
ftr-334	1285	11	26	26	NUM
ftr-334	1285	12	(	(	PUNCT
ftr-334	1285	13	describing	describe	VERB
ftr-334	1285	14	treasury	treasury	NOUN
ftr-334	1285	15	's	's	PART
ftr-334	1285	16	view	view	NOUN
ftr-334	1285	17	that	that	SCONJ
ftr-334	1285	18	most	most	ADJ
ftr-334	1285	19	of	of	ADP
ftr-334	1285	20	its	its	PRON
ftr-334	1285	21	regulations	regulation	NOUN
ftr-334	1285	22	are	be	AUX
ftr-334	1285	23	interpretive	interpretive	ADJ
ftr-334	1285	24	and	and	CCONJ
ftr-334	1285	25	therefor	therefor	ADJ
ftr-334	1285	26	exempt	exempt	ADJ
ftr-334	1285	27	from	from	ADP
ftr-334	1285	28	apa	apa	PROPN
ftr-334	1285	29	notice	notice	NOUN
ftr-334	1285	30	and	and	CCONJ
ftr-334	1285	31	comment	comment	NOUN
ftr-334	1285	32	procedure	procedure	NOUN
ftr-334	1285	33	)	)	PUNCT
ftr-334	1285	34	.	.	PUNCT
ftr-334	1286	1	for	for	ADP
ftr-334	1286	2	more	more	ADJ
ftr-334	1286	3	in	in	ADP
ftr-334	1286	4	depth	depth	NOUN
ftr-334	1286	5	discussion	discussion	NOUN
ftr-334	1286	6	of	of	ADP
ftr-334	1286	7	treasury	treasury	NOUN
ftr-334	1286	8	's	's	PART
ftr-334	1286	9	guidance	guidance	NOUN
ftr-334	1286	10	see	see	NOUN
ftr-334	1286	11	supra	supra	PROPN
ftr-334	1286	12	notes	note	VERB
ftr-334	1286	13	115	115	NUM
ftr-334	1286	14	-	-	SYM
ftr-334	1286	15	34	34	NUM
ftr-334	1286	16	and	and	CCONJ
ftr-334	1286	17	accompanying	accompany	VERB
ftr-334	1286	18	text	text	NOUN
ftr-334	1286	19	.	.	PUNCT
ftr-334	1287	1	even	even	ADV
ftr-334	1287	2	when	when	SCONJ
ftr-334	1287	3	the	the	DET
ftr-334	1287	4	irs	irs	PROPN
ftr-334	1287	5	maintains	maintain	VERB
ftr-334	1287	6	that	that	SCONJ
ftr-334	1287	7	it	it	PRON
ftr-334	1287	8	is	be	AUX
ftr-334	1287	9	exempt	exempt	ADJ
ftr-334	1287	10	from	from	ADP
ftr-334	1287	11	apa	apa	PROPN
ftr-334	1287	12	notice	notice	NOUN
ftr-334	1287	13	and	and	CCONJ
ftr-334	1287	14	comment	comment	NOUN
ftr-334	1287	15	because	because	SCONJ
ftr-334	1287	16	its	its	PRON
ftr-334	1287	17	rule	rule	NOUN
ftr-334	1287	18	is	be	AUX
ftr-334	1287	19	either	either	CCONJ
ftr-334	1287	20	interpretive	interpretive	ADJ
ftr-334	1287	21	,	,	PUNCT
ftr-334	1287	22	temporary	temporary	ADJ
ftr-334	1287	23	,	,	PUNCT
ftr-334	1287	24	or	or	CCONJ
ftr-334	1287	25	promulgated	promulgate	VERB
ftr-334	1287	26	under	under	ADP
ftr-334	1287	27	the	the	DET
ftr-334	1287	28	good	good	ADJ
ftr-334	1287	29	cause	cause	NOUN
ftr-334	1287	30	exception	exception	NOUN
ftr-334	1287	31	,	,	PUNCT
ftr-334	1287	32	the	the	DET
ftr-334	1287	33	treasury	treasury	NOUN
ftr-334	1287	34	may	may	AUX
ftr-334	1287	35	still	still	ADV
ftr-334	1287	36	issue	issue	VERB
ftr-334	1287	37	a	a	DET
ftr-334	1287	38	notice	notice	NOUN
ftr-334	1287	39	of	of	ADP
ftr-334	1287	40	proposed	propose	VERB
ftr-334	1287	41	rulemaking	rulemaking	NOUN
ftr-334	1287	42	and	and	CCONJ
ftr-334	1287	43	solicit	solicit	VERB
ftr-334	1287	44	public	public	ADJ
ftr-334	1287	45	comments	comment	NOUN
ftr-334	1287	46	,	,	PUNCT
ftr-334	1287	47	explicitly	explicitly	ADV
ftr-334	1287	48	stating	state	VERB
ftr-334	1287	49	that	that	SCONJ
ftr-334	1287	50	it	it	PRON
ftr-334	1287	51	is	be	AUX
ftr-334	1287	52	doing	do	VERB
ftr-334	1287	53	so	so	ADV
ftr-334	1287	54	outside	outside	ADV
ftr-334	1287	55	and	and	CCONJ
ftr-334	1287	56	not	not	PART
ftr-334	1287	57	pursuant	pursuant	ADJ
ftr-334	1287	58	to	to	ADP
ftr-334	1287	59	apa	apa	PROPN
ftr-334	1287	60	rules	rule	NOUN
ftr-334	1287	61	.	.	PUNCT
ftr-334	1288	1	see	see	VERB
ftr-334	1288	2	,	,	PUNCT
ftr-334	1288	3	e.g.	e.g.	ADV
ftr-334	1288	4	,	,	PUNCT
ftr-334	1288	5	regulations	regulation	NOUN
ftr-334	1288	6	prepared	prepare	VERB
ftr-334	1288	7	for	for	ADP
ftr-334	1288	8	irc	irc	PROPN
ftr-334	1288	9	section	section	NOUN
ftr-334	1288	10	469	469	NUM
ftr-334	1288	11	,	,	PUNCT
ftr-334	1288	12	passive	passive	ADJ
ftr-334	1288	13	activity	activity	NOUN
ftr-334	1288	14	loss	loss	NOUN
ftr-334	1288	15	,	,	PUNCT
ftr-334	1288	16	t.d	t.d	PROPN
ftr-334	1288	17	.	.	PROPN
ftr-334	1288	18	8175	8175	NUM
ftr-334	1288	19	,	,	PUNCT
ftr-334	1288	20	1988	1988	NUM
ftr-334	1288	21	-	-	SYM
ftr-334	1288	22	1	1	NUM
ftr-334	1288	23	c.b	c.b	PROPN
ftr-334	1288	24	.	.	PROPN
ftr-334	1288	25	191	191	NUM
ftr-334	1288	26	,	,	PUNCT
ftr-334	1288	27	205	205	NUM
ftr-334	1288	28	(	(	PUNCT
ftr-334	1288	29	inviting	invite	VERB
ftr-334	1288	30	comments	comment	NOUN
ftr-334	1288	31	but	but	CCONJ
ftr-334	1288	32	explicitly	explicitly	ADV
ftr-334	1288	33	stating	state	VERB
ftr-334	1288	34	its	its	PRON
ftr-334	1288	35	temporary	temporary	ADJ
ftr-334	1288	36	,	,	PUNCT
ftr-334	1288	37	interpretive	interpretive	ADJ
ftr-334	1288	38	regulation	regulation	NOUN
ftr-334	1288	39	was	be	AUX
ftr-334	1288	40	not	not	PART
ftr-334	1288	41	subject	subject	ADJ
ftr-334	1288	42	to	to	ADP
ftr-334	1288	43	apa	apa	PROPN
ftr-334	1288	44	or	or	CCONJ
ftr-334	1288	45	rfa	rfa	NOUN
ftr-334	1288	46	)	)	PUNCT
ftr-334	1288	47	.	.	PUNCT
ftr-334	1289	1	209	209	NUM
ftr-334	1289	2	.	.	PUNCT
ftr-334	1290	1	see	see	VERB
ftr-334	1290	2	review	review	NOUN
ftr-334	1290	3	of	of	ADP
ftr-334	1290	4	impact	impact	NOUN
ftr-334	1290	5	of	of	ADP
ftr-334	1290	6	regulations	regulation	NOUN
ftr-334	1290	7	on	on	ADP
ftr-334	1290	8	small	small	ADJ
ftr-334	1290	9	business	business	NOUN
ftr-334	1290	10	,	,	PUNCT
ftr-334	1290	11	irc	irc	PROPN
ftr-334	1290	12	§	§	PROPN
ftr-334	1290	13	7805(f	7805(f	NOUN
ftr-334	1290	14	)	)	PUNCT
ftr-334	1290	15	,	,	PUNCT
ftr-334	1290	16	providing	provide	VERB
ftr-334	1290	17	that	that	SCONJ
ftr-334	1290	18	:	:	PUNCT
ftr-334	1290	19	(	(	PUNCT
ftr-334	1290	20	1	1	X
ftr-334	1290	21	)	)	PUNCT
ftr-334	1290	22	after	after	ADP
ftr-334	1290	23	publication	publication	NOUN
ftr-334	1290	24	of	of	ADP
ftr-334	1290	25	a	a	DET
ftr-334	1290	26	proposed	propose	VERB
ftr-334	1290	27	regulation	regulation	NOUN
ftr-334	1290	28	,	,	PUNCT
ftr-334	1290	29	it	it	PRON
ftr-334	1290	30	shall	shall	AUX
ftr-334	1290	31	be	be	AUX
ftr-334	1290	32	submitted	submit	VERB
ftr-334	1290	33	to	to	ADP
ftr-334	1290	34	the	the	DET
ftr-334	1290	35	chief	chief	ADJ
ftr-334	1290	36	counsel	counsel	NOUN
ftr-334	1290	37	for	for	ADP
ftr-334	1290	38	advocacy	advocacy	NOUN
ftr-334	1290	39	of	of	ADP
ftr-334	1290	40	the	the	DET
ftr-334	1290	41	sba	sba	NOUN
ftr-334	1290	42	for	for	ADP
ftr-334	1290	43	comment	comment	NOUN
ftr-334	1290	44	on	on	ADP
ftr-334	1290	45	impact	impact	NOUN
ftr-334	1290	46	on	on	ADP
ftr-334	1290	47	small	small	ADJ
ftr-334	1290	48	business	business	NOUN
ftr-334	1290	49	;	;	PUNCT
ftr-334	1290	50	(	(	PUNCT
ftr-334	1290	51	2	2	X
ftr-334	1290	52	)	)	PUNCT
ftr-334	1290	53	in	in	ADP
ftr-334	1290	54	prescribing	prescribe	VERB
ftr-334	1290	55	the	the	DET
ftr-334	1290	56	final	final	ADJ
ftr-334	1290	57	regulation	regulation	NOUN
ftr-334	1290	58	which	which	PRON
ftr-334	1290	59	has	have	AUX
ftr-334	1290	60	been	be	AUX
ftr-334	1290	61	submitted	submit	VERB
ftr-334	1290	62	to	to	ADP
ftr-334	1290	63	the	the	DET
ftr-334	1290	64	chief	chief	ADJ
ftr-334	1290	65	counsel	counsel	NOUN
ftr-334	1290	66	(	(	PUNCT
ftr-334	1290	67	a	a	X
ftr-334	1290	68	)	)	PUNCT
ftr-334	1290	69	the	the	DET
ftr-334	1290	70	secretary	secretary	NOUN
ftr-334	1290	71	shall	shall	AUX
ftr-334	1290	72	consider	consider	VERB
ftr-334	1290	73	the	the	DET
ftr-334	1290	74	counsels	counsel	NOUN
ftr-334	1290	75	comments	comment	NOUN
ftr-334	1290	76	,	,	PUNCT
ftr-334	1290	77	and	and	CCONJ
ftr-334	1290	78	,	,	PUNCT
ftr-334	1290	79	(	(	PUNCT
ftr-334	1290	80	b	b	X
ftr-334	1290	81	)	)	PUNCT
ftr-334	1290	82	discuss	discuss	VERB
ftr-334	1290	83	any	any	DET
ftr-334	1290	84	response	response	NOUN
ftr-334	1290	85	to	to	ADP
ftr-334	1290	86	them	they	PRON
ftr-334	1290	87	in	in	ADP
ftr-334	1290	88	the	the	DET
ftr-334	1290	89	preamble	preamble	NOUN
ftr-334	1290	90	of	of	ADP
ftr-334	1290	91	the	the	DET
ftr-334	1290	92	final	final	ADJ
ftr-334	1290	93	regulation	regulation	NOUN
ftr-334	1290	94	.	.	PUNCT
ftr-334	1291	1	furthermore	furthermore	ADV
ftr-334	1291	2	,	,	PUNCT
ftr-334	1291	3	(	(	PUNCT
ftr-334	1291	4	f)(3	f)(3	X
ftr-334	1291	5	)	)	PUNCT
ftr-334	1291	6	if	if	SCONJ
ftr-334	1291	7	the	the	DET
ftr-334	1291	8	final	final	ADJ
ftr-334	1291	9	regulation	regulation	NOUN
ftr-334	1291	10	does	do	AUX
ftr-334	1291	11	not	not	PART
ftr-334	1291	12	supersede	supersede	VERB
ftr-334	1291	13	the	the	DET
ftr-334	1291	14	proposed	propose	VERB
ftr-334	1291	15	regulation	regulation	NOUN
ftr-334	1291	16	,	,	PUNCT
ftr-334	1291	17	the	the	DET
ftr-334	1291	18	secretary	secretary	NOUN
ftr-334	1291	19	must	must	AUX
ftr-334	1291	20	again	again	ADV
ftr-334	1291	21	submit	submit	VERB
ftr-334	1291	22	the	the	DET
ftr-334	1291	23	regulation	regulation	NOUN
ftr-334	1291	24	for	for	ADP
ftr-334	1291	25	sba	sba	PROPN
ftr-334	1291	26	comments	comment	NOUN
ftr-334	1291	27	and	and	CCONJ
ftr-334	1291	28	consider	consider	VERB
ftr-334	1291	29	them	they	PRON
ftr-334	1291	30	in	in	ADP
ftr-334	1291	31	the	the	DET
ftr-334	1291	32	preamble	preamble	NOUN
ftr-334	1291	33	.	.	PUNCT
ftr-334	1292	1	initiated	initiate	VERB
ftr-334	1292	2	under	under	ADP
ftr-334	1292	3	,	,	PUNCT
ftr-334	1292	4	technical	technical	ADJ
ftr-334	1292	5	and	and	CCONJ
ftr-334	1292	6	miscellaneous	miscellaneous	ADJ
ftr-334	1292	7	revenue	revenue	NOUN
ftr-334	1292	8	act	act	NOUN
ftr-334	1292	9	of	of	ADP
ftr-334	1292	10	1988	1988	NUM
ftr-334	1292	11	,	,	PUNCT
ftr-334	1292	12	pub	pub	NOUN
ftr-334	1292	13	.	.	PUNCT
ftr-334	1293	1	l.	l.	PROPN
ftr-334	1293	2	no	no	INTJ
ftr-334	1293	3	.	.	PROPN
ftr-334	1294	1	100	100	NUM
ftr-334	1294	2	-	-	SYM
ftr-334	1294	3	647	647	NUM
ftr-334	1294	4	,	,	PUNCT
ftr-334	1294	5	102	102	NUM
ftr-334	1294	6	stat	stat	NOUN
ftr-334	1294	7	.	.	PUNCT
ftr-334	1295	1	3342	3342	NUM
ftr-334	1295	2	.	.	PUNCT
ftr-334	1296	1	210	210	NUM
ftr-334	1296	2	.	.	PUNCT
ftr-334	1297	1	see	see	VERB
ftr-334	1297	2	i	i	PRON
ftr-334	1297	3	d.	d.	PROPN
ftr-334	1297	4	the	the	DET
ftr-334	1297	5	regulatory	regulatory	ADJ
ftr-334	1297	6	flexibility	flexibility	NOUN
ftr-334	1297	7	act	act	NOUN
ftr-334	1297	8	(	(	PUNCT
ftr-334	1297	9	rfa	rfa	NOUN
ftr-334	1297	10	)	)	PUNCT
ftr-334	1297	11	,	,	PUNCT
ftr-334	1297	12	which	which	PRON
ftr-334	1297	13	is	be	AUX
ftr-334	1297	14	applicable	applicable	ADJ
ftr-334	1297	15	to	to	ADP
ftr-334	1297	16	all	all	DET
ftr-334	1297	17	rules	rule	NOUN
ftr-334	1297	18	published	publish	VERB
ftr-334	1297	19	pursuant	pursuant	ADV
ftr-334	1297	20	to	to	ADP
ftr-334	1297	21	administrative	administrative	ADJ
ftr-334	1297	22	procedures	procedure	NOUN
ftr-334	1297	23	act	act	PROPN
ftr-334	1297	24	section	section	NOUN
ftr-334	1297	25	553(b	553(b	PROPN
ftr-334	1297	26	)	)	PUNCT
ftr-334	1297	27	,	,	PUNCT
ftr-334	1297	28	requires	require	VERB
ftr-334	1297	29	an	an	DET
ftr-334	1297	30	agency	agency	NOUN
ftr-334	1297	31	to	to	PART
ftr-334	1297	32	prepare	prepare	VERB
ftr-334	1297	33	a	a	DET
ftr-334	1297	34	regulatory	regulatory	ADJ
ftr-334	1297	35	flexibility	flexibility	NOUN
ftr-334	1297	36	analysis	analysis	NOUN
ftr-334	1297	37	in	in	ADP
ftr-334	1297	38	its	its	PRON
ftr-334	1297	39	notice	notice	NOUN
ftr-334	1297	40	of	of	ADP
ftr-334	1297	41	proposed	propose	VERB
ftr-334	1297	42	rulemaking	rulemaking	NOUN
ftr-334	1297	43	that	that	PRON
ftr-334	1297	44	describes	describe	VERB
ftr-334	1297	45	the	the	DET
ftr-334	1297	46	impact	impact	NOUN
ftr-334	1297	47	of	of	ADP
ftr-334	1297	48	the	the	DET
ftr-334	1297	49	proposed	propose	VERB
ftr-334	1297	50	rule	rule	NOUN
ftr-334	1297	51	on	on	ADP
ftr-334	1297	52	small	small	ADJ
ftr-334	1297	53	entities	entity	NOUN
ftr-334	1297	54	and	and	CCONJ
ftr-334	1297	55	any	any	DET
ftr-334	1297	56	significant	significant	ADJ
ftr-334	1297	57	alternatives	alternative	NOUN
ftr-334	1297	58	to	to	ADP
ftr-334	1297	59	the	the	DET
ftr-334	1297	60	proposed	propose	VERB
ftr-334	1297	61	rule	rule	NOUN
ftr-334	1297	62	.	.	PUNCT
ftr-334	1298	1	rfa	rfa	NOUN
ftr-334	1298	2	,	,	PUNCT
ftr-334	1298	3	5	5	NUM
ftr-334	1298	4	u.s.c	u.s.c	ADJ
ftr-334	1298	5	.	.	PUNCT
ftr-334	1299	1	§	§	PROPN
ftr-334	1299	2	§	§	PROPN
ftr-334	1299	3	603	603	NUM
ftr-334	1299	4	-	-	SYM
ftr-334	1299	5	04	04	NUM
ftr-334	1299	6	.	.	PUNCT
ftr-334	1300	1	because	because	SCONJ
ftr-334	1300	2	the	the	DET
ftr-334	1300	3	treasury	treasury	NOUN
ftr-334	1300	4	maintains	maintain	VERB
ftr-334	1300	5	that	that	SCONJ
ftr-334	1300	6	most	most	ADJ
ftr-334	1300	7	of	of	ADP
ftr-334	1300	8	its	its	PRON
ftr-334	1300	9	regulations	regulation	NOUN
ftr-334	1300	10	are	be	AUX
ftr-334	1300	11	exempt	exempt	ADJ
ftr-334	1300	12	from	from	ADP
ftr-334	1300	13	the	the	DET
ftr-334	1300	14	apa	apa	PROPN
ftr-334	1300	15	notice	notice	NOUN
ftr-334	1300	16	and	and	CCONJ
ftr-334	1300	17	comment	comment	NOUN
ftr-334	1300	18	requirement	requirement	NOUN
ftr-334	1300	19	,	,	PUNCT
ftr-334	1300	20	either	either	CCONJ
ftr-334	1300	21	because	because	SCONJ
ftr-334	1300	22	they	they	PRON
ftr-334	1300	23	are	be	AUX
ftr-334	1300	24	nonlegislative	nonlegislative	ADJ
ftr-334	1300	25	[	[	X
ftr-334	1300	26	vol	vol	NOUN
ftr-334	1300	27	.	.	PUNCT
ftr-334	1301	1	12:7574	12:7574	NUM
ftr-334	1301	2	paradigm	paradigm	NOUN
ftr-334	1301	3	for	for	ADP
ftr-334	1301	4	irs	irs	PROPN
ftr-334	1301	5	guidance	guidance	NOUN
ftr-334	1301	6	congress	congress	PROPN
ftr-334	1301	7	should	should	AUX
ftr-334	1301	8	adopt	adopt	VERB
ftr-334	1301	9	to	to	PART
ftr-334	1301	10	enhance	enhance	VERB
ftr-334	1301	11	the	the	DET
ftr-334	1301	12	advocacy	advocacy	NOUN
ftr-334	1301	13	role	role	NOUN
ftr-334	1301	14	of	of	ADP
ftr-334	1301	15	the	the	DET
ftr-334	1301	16	national	national	ADJ
ftr-334	1301	17	taxpayer	taxpayer	PROPN
ftr-334	1301	18	advocate	advocate	NOUN
ftr-334	1301	19	.	.	PUNCT
ftr-334	1302	1	amending	amend	VERB
ftr-334	1302	2	section	section	NOUN
ftr-334	1302	3	7805	7805	NUM
ftr-334	1302	4	to	to	PART
ftr-334	1302	5	provide	provide	VERB
ftr-334	1302	6	that	that	SCONJ
ftr-334	1302	7	the	the	DET
ftr-334	1302	8	irs	irs	PROPN
ftr-334	1302	9	is	be	AUX
ftr-334	1302	10	to	to	PART
ftr-334	1302	11	submit	submit	VERB
ftr-334	1302	12	regulations	regulation	NOUN
ftr-334	1302	13	to	to	PART
ftr-334	1302	14	counsel	counsel	VERB
ftr-334	1302	15	for	for	ADP
ftr-334	1302	16	the	the	DET
ftr-334	1302	17	nta	nta	NOUN
ftr-334	1302	18	,	,	PUNCT
ftr-334	1302	19	and	and	CCONJ
ftr-334	1302	20	likewise	likewise	ADV
ftr-334	1302	21	require	require	VERB
ftr-334	1302	22	the	the	DET
ftr-334	1302	23	irs	irs	PROPN
ftr-334	1302	24	to	to	PART
ftr-334	1302	25	discuss	discuss	VERB
ftr-334	1302	26	any	any	DET
ftr-334	1302	27	concerns	concern	NOUN
ftr-334	1302	28	that	that	SCONJ
ftr-334	1302	29	the	the	DET
ftr-334	1302	30	counsel	counsel	NOUN
ftr-334	1302	31	raises	raise	VERB
ftr-334	1302	32	,	,	PUNCT
ftr-334	1302	33	would	would	AUX
ftr-334	1302	34	provide	provide	VERB
ftr-334	1302	35	a	a	DET
ftr-334	1302	36	record	record	NOUN
ftr-334	1302	37	allowing	allow	VERB
ftr-334	1302	38	the	the	DET
ftr-334	1302	39	public	public	NOUN
ftr-334	1302	40	(	(	PUNCT
ftr-334	1302	41	and	and	CCONJ
ftr-334	1302	42	courts	court	NOUN
ftr-334	1302	43	)	)	PUNCT
ftr-334	1302	44	to	to	PART
ftr-334	1302	45	evaluate	evaluate	VERB
ftr-334	1302	46	the	the	DET
ftr-334	1302	47	irs	irs	PROPN
ftr-334	1302	48	's	's	PART
ftr-334	1302	49	decision	decision	NOUN
ftr-334	1302	50	-	-	PUNCT
ftr-334	1302	51	making	make	VERB
ftr-334	1302	52	process	process	NOUN
ftr-334	1302	53	and	and	CCONJ
ftr-334	1302	54	further	far	ADV
ftr-334	1302	55	ensure	ensure	VERB
ftr-334	1302	56	that	that	SCONJ
ftr-334	1302	57	it	it	PRON
ftr-334	1302	58	considers	consider	VERB
ftr-334	1302	59	the	the	DET
ftr-334	1302	60	interests	interest	NOUN
ftr-334	1302	61	that	that	PRON
ftr-334	1302	62	tas	ta	NOUN
ftr-334	1302	63	represents	represent	VERB
ftr-334	1302	64	.	.	PUNCT
ftr-334	1303	1	to	to	PART
ftr-334	1303	2	effectuate	effectuate	VERB
ftr-334	1303	3	this	this	PRON
ftr-334	1303	4	,	,	PUNCT
ftr-334	1303	5	legislation	legislation	NOUN
ftr-334	1303	6	would	would	AUX
ftr-334	1303	7	be	be	AUX
ftr-334	1303	8	needed	need	VERB
ftr-334	1303	9	to	to	PART
ftr-334	1303	10	grant	grant	VERB
ftr-334	1303	11	statutory	statutory	ADJ
ftr-334	1303	12	authority	authority	NOUN
ftr-334	1303	13	for	for	ADP
ftr-334	1303	14	an	an	DET
ftr-334	1303	15	independent	independent	ADJ
ftr-334	1303	16	counsel2	counsel2	NOUN
ftr-334	1303	17	1	1	NUM
ftr-334	1303	18	hired	hire	VERB
ftr-334	1303	19	by	by	ADP
ftr-334	1303	20	the	the	DET
ftr-334	1303	21	nta	nta	PROPN
ftr-334	1303	22	that	that	PRON
ftr-334	1303	23	would	would	AUX
ftr-334	1303	24	report	report	VERB
ftr-334	1303	25	directly	directly	ADV
ftr-334	1303	26	thereto	thereto	VERB
ftr-334	1303	27	(	(	PUNCT
ftr-334	1303	28	counsel	counsel	NOUN
ftr-334	1303	29	to	to	ADP
ftr-334	1303	30	the	the	DET
ftr-334	1303	31	nta).m	nta).m	NOUN
ftr-334	1303	32	to	to	PART
ftr-334	1303	33	avoid	avoid	VERB
ftr-334	1303	34	the	the	DET
ftr-334	1303	35	difficult	difficult	ADJ
ftr-334	1303	36	task	task	NOUN
ftr-334	1303	37	of	of	ADP
ftr-334	1303	38	limiting	limiting	NOUN
ftr-334	1303	39	which	which	DET
ftr-334	1303	40	issues	issue	NOUN
ftr-334	1303	41	tas	ta	NOUN
ftr-334	1303	42	should	should	AUX
ftr-334	1303	43	offer	offer	VERB
ftr-334	1303	44	comments	comment	NOUN
ftr-334	1303	45	on	on	ADP
ftr-334	1303	46	,	,	PUNCT
ftr-334	1303	47	the	the	DET
ftr-334	1303	48	legislation	legislation	NOUN
ftr-334	1303	49	should	should	AUX
ftr-334	1303	50	clarify	clarify	VERB
ftr-334	1303	51	that	that	SCONJ
ftr-334	1303	52	the	the	DET
ftr-334	1303	53	intent	intent	NOUN
ftr-334	1303	54	is	be	AUX
ftr-334	1303	55	to	to	PART
ftr-334	1303	56	allow	allow	VERB
ftr-334	1303	57	the	the	DET
ftr-334	1303	58	irs	irs	PROPN
ftr-334	1303	59	to	to	PART
ftr-334	1303	60	benefit	benefit	VERB
ftr-334	1303	61	from	from	ADP
ftr-334	1303	62	taxpayers	taxpayer	NOUN
ftr-334	1303	63	whose	whose	DET
ftr-334	1303	64	perspectives	perspective	NOUN
ftr-334	1303	65	may	may	AUX
ftr-334	1303	66	not	not	PART
ftr-334	1303	67	typically	typically	ADV
ftr-334	1303	68	be	be	AUX
ftr-334	1303	69	before	before	ADP
ftr-334	1303	70	the	the	DET
ftr-334	1303	71	irs	irs	PROPN
ftr-334	1303	72	due	due	ADP
ftr-334	1303	73	to	to	ADP
ftr-334	1303	74	limited	limited	ADJ
ftr-334	1303	75	resources	resource	NOUN
ftr-334	1303	76	or	or	CCONJ
ftr-334	1303	77	sophistication	sophistication	NOUN
ftr-334	1303	78	,	,	PUNCT
ftr-334	1303	79	or	or	CCONJ
ftr-334	1303	80	other	other	ADJ
ftr-334	1303	81	barriers	barrier	NOUN
ftr-334	1303	82	.	.	PUNCT
ftr-334	1304	1	in	in	ADP
ftr-334	1304	2	addition	addition	NOUN
ftr-334	1304	3	,	,	PUNCT
ftr-334	1304	4	the	the	DET
ftr-334	1304	5	intent	intent	NOUN
ftr-334	1304	6	should	should	AUX
ftr-334	1304	7	reflect	reflect	VERB
ftr-334	1304	8	that	that	SCONJ
ftr-334	1304	9	congress	congress	PROPN
ftr-334	1304	10	wishes	wish	VERB
ftr-334	1304	11	all	all	DET
ftr-334	1304	12	taxpayers	taxpayer	NOUN
ftr-334	1304	13	,	,	PUNCT
ftr-334	1304	14	not	not	PART
ftr-334	1304	15	just	just	ADV
ftr-334	1304	16	those	those	PRON
ftr-334	1304	17	with	with	ADP
ftr-334	1304	18	the	the	DET
ftr-334	1304	19	resources	resource	NOUN
ftr-334	1304	20	and	and	CCONJ
ftr-334	1304	21	paid	pay	VERB
ftr-334	1304	22	intermediaries	intermediary	NOUN
ftr-334	1304	23	,	,	PUNCT
ftr-334	1304	24	have	have	VERB
ftr-334	1304	25	their	their	PRON
ftr-334	1304	26	interests	interest	NOUN
ftr-334	1304	27	furthered	further	VERB
ftr-334	1304	28	in	in	ADP
ftr-334	1304	29	the	the	DET
ftr-334	1304	30	rulemaking	rulemaking	NOUN
ftr-334	1304	31	process	process	NOUN
ftr-334	1304	32	.	.	PUNCT
ftr-334	1305	1	this	this	PRON
ftr-334	1305	2	would	would	AUX
ftr-334	1305	3	require	require	VERB
ftr-334	1305	4	the	the	DET
ftr-334	1305	5	nta	nta	PROPN
ftr-334	1305	6	to	to	PART
ftr-334	1305	7	select	select	VERB
ftr-334	1305	8	which	which	DET
ftr-334	1305	9	regulations	regulation	NOUN
ftr-334	1305	10	it	it	PRON
ftr-334	1305	11	comments	comment	VERB
ftr-334	1305	12	on	on	ADP
ftr-334	1305	13	,	,	PUNCT
ftr-334	1305	14	and	and	CCONJ
ftr-334	1305	15	essentially	essentially	ADV
ftr-334	1305	16	give	give	VERB
ftr-334	1305	17	the	the	DET
ftr-334	1305	18	nta	nta	PROPN
ftr-334	1305	19	discretion	discretion	NOUN
ftr-334	1305	20	to	to	PART
ftr-334	1305	21	comment	comment	VERB
ftr-334	1305	22	,	,	PUNCT
ftr-334	1305	23	or	or	CCONJ
ftr-334	1305	24	not	not	PART
ftr-334	1305	25	,	,	PUNCT
ftr-334	1305	26	depending	depend	VERB
ftr-334	1305	27	upon	upon	SCONJ
ftr-334	1305	28	the	the	DET
ftr-334	1305	29	nature	nature	NOUN
ftr-334	1305	30	of	of	ADP
ftr-334	1305	31	the	the	DET
ftr-334	1305	32	issue.213	issue.213	NOUN
ftr-334	1305	33	to	to	PART
ftr-334	1305	34	serve	serve	VERB
ftr-334	1305	35	as	as	ADP
ftr-334	1305	36	a	a	DET
ftr-334	1305	37	useful	useful	ADJ
ftr-334	1305	38	monitor	monitor	NOUN
ftr-334	1305	39	of	of	ADP
ftr-334	1305	40	this	this	DET
ftr-334	1305	41	new	new	ADJ
ftr-334	1305	42	power	power	NOUN
ftr-334	1305	43	and	and	CCONJ
ftr-334	1305	44	how	how	SCONJ
ftr-334	1305	45	the	the	DET
ftr-334	1305	46	irs	irs	PROPN
ftr-334	1305	47	interpretive	interpretive	ADJ
ftr-334	1305	48	rules	rule	NOUN
ftr-334	1305	49	or	or	CCONJ
ftr-334	1305	50	under	under	ADP
ftr-334	1305	51	the	the	DET
ftr-334	1305	52	good	good	ADJ
ftr-334	1305	53	cause	cause	NOUN
ftr-334	1305	54	exception	exception	NOUN
ftr-334	1305	55	,	,	PUNCT
ftr-334	1305	56	it	it	PRON
ftr-334	1305	57	is	be	AUX
ftr-334	1305	58	not	not	PART
ftr-334	1305	59	required	require	VERB
ftr-334	1305	60	to	to	PART
ftr-334	1305	61	comply	comply	VERB
ftr-334	1305	62	with	with	ADP
ftr-334	1305	63	the	the	DET
ftr-334	1305	64	rfa	rfa	NOUN
ftr-334	1305	65	.	.	PUNCT
ftr-334	1306	1	therefore	therefore	ADV
ftr-334	1306	2	,	,	PUNCT
ftr-334	1306	3	although	although	SCONJ
ftr-334	1306	4	section	section	NOUN
ftr-334	1306	5	7805(f	7805(f	NOUN
ftr-334	1306	6	)	)	PUNCT
ftr-334	1306	7	does	do	AUX
ftr-334	1306	8	not	not	PART
ftr-334	1306	9	act	act	VERB
ftr-334	1306	10	as	as	ADP
ftr-334	1306	11	an	an	DET
ftr-334	1306	12	exemption	exemption	NOUN
ftr-334	1306	13	for	for	ADP
ftr-334	1306	14	treasury	treasury	NOUN
ftr-334	1306	15	rules	rule	NOUN
ftr-334	1306	16	which	which	PRON
ftr-334	1306	17	are	be	AUX
ftr-334	1306	18	promulgated	promulgate	VERB
ftr-334	1306	19	in	in	ADP
ftr-334	1306	20	accordance	accordance	NOUN
ftr-334	1306	21	with	with	ADP
ftr-334	1306	22	the	the	DET
ftr-334	1306	23	apa	apa	PROPN
ftr-334	1306	24	,	,	PUNCT
ftr-334	1306	25	it	it	PRON
ftr-334	1306	26	subjects	subject	VERB
ftr-334	1306	27	nonlegislative	nonlegislative	ADJ
ftr-334	1306	28	"	"	PUNCT
ftr-334	1306	29	interpretive	interpretive	ADJ
ftr-334	1306	30	"	"	PUNCT
ftr-334	1306	31	rules	rule	NOUN
ftr-334	1306	32	to	to	ADP
ftr-334	1306	33	a	a	DET
ftr-334	1306	34	lesser	less	ADJ
ftr-334	1306	35	degree	degree	NOUN
ftr-334	1306	36	of	of	ADP
ftr-334	1306	37	analysis	analysis	NOUN
ftr-334	1306	38	.	.	PUNCT
ftr-334	1307	1	211	211	NUM
ftr-334	1307	2	.	.	PUNCT
ftr-334	1308	1	see	see	VERB
ftr-334	1308	2	s.	s.	PROPN
ftr-334	1308	3	rep	rep	PROPN
ftr-334	1308	4	.	.	PROPN
ftr-334	1309	1	no	no	INTJ
ftr-334	1309	2	.	.	NOUN
ftr-334	1310	1	105	105	NUM
ftr-334	1310	2	-	-	SYM
ftr-334	1310	3	174	174	NUM
ftr-334	1310	4	(	(	PUNCT
ftr-334	1310	5	1998	1998	NUM
ftr-334	1310	6	)	)	PUNCT
ftr-334	1311	1	;	;	PUNCT
ftr-334	1311	2	h.r	h.r	PROPN
ftr-334	1311	3	.	.	PROPN
ftr-334	1311	4	rep	rep	PROPN
ftr-334	1311	5	.	.	PROPN
ftr-334	1311	6	no	no	INTJ
ftr-334	1311	7	.	.	NOUN
ftr-334	1312	1	105	105	NUM
ftr-334	1312	2	-	-	SYM
ftr-334	1312	3	599	599	NUM
ftr-334	1312	4	(	(	PUNCT
ftr-334	1312	5	1998	1998	NUM
ftr-334	1312	6	)	)	PUNCT
ftr-334	1312	7	(	(	PUNCT
ftr-334	1312	8	conf	conf	NOUN
ftr-334	1312	9	.	.	PUNCT
ftr-334	1312	10	rep	rep	PROPN
ftr-334	1312	11	.	.	PROPN
ftr-334	1312	12	)	)	PUNCT
ftr-334	1312	13	.	.	PUNCT
ftr-334	1313	1	the	the	DET
ftr-334	1313	2	senate	senate	PROPN
ftr-334	1313	3	version	version	NOUN
ftr-334	1313	4	of	of	ADP
ftr-334	1313	5	the	the	DET
ftr-334	1313	6	rra98	rra98	NOUN
ftr-334	1313	7	suggesting	suggest	VERB
ftr-334	1313	8	legislative	legislative	ADJ
ftr-334	1313	9	changes	change	NOUN
ftr-334	1313	10	to	to	ADP
ftr-334	1313	11	tas	ta	NOUN
ftr-334	1313	12	provided	provide	VERB
ftr-334	1313	13	in	in	ADP
ftr-334	1313	14	§	§	PROPN
ftr-334	1313	15	1102(a	1102(a	NOUN
ftr-334	1313	16	)	)	PUNCT
ftr-334	1313	17	that	that	SCONJ
ftr-334	1313	18	the	the	DET
ftr-334	1313	19	nta	nta	PROPN
ftr-334	1313	20	had	have	VERB
ftr-334	1313	21	the	the	DET
ftr-334	1313	22	authority	authority	NOUN
ftr-334	1313	23	to	to	PART
ftr-334	1313	24	appoint	appoint	VERB
ftr-334	1313	25	a	a	DET
ftr-334	1313	26	counsel	counsel	NOUN
ftr-334	1313	27	in	in	ADP
ftr-334	1313	28	the	the	DET
ftr-334	1313	29	office	office	NOUN
ftr-334	1313	30	of	of	ADP
ftr-334	1313	31	the	the	DET
ftr-334	1313	32	taxpayer	taxpayer	NOUN
ftr-334	1313	33	advocate	advocate	NOUN
ftr-334	1313	34	that	that	PRON
ftr-334	1313	35	reported	report	VERB
ftr-334	1313	36	directly	directly	ADV
ftr-334	1313	37	to	to	ADP
ftr-334	1313	38	the	the	DET
ftr-334	1313	39	nta	nta	NOUN
ftr-334	1313	40	,	,	PUNCT
ftr-334	1313	41	but	but	CCONJ
ftr-334	1313	42	this	this	PRON
ftr-334	1313	43	was	be	AUX
ftr-334	1313	44	dropped	drop	VERB
ftr-334	1313	45	in	in	ADP
ftr-334	1313	46	conference	conference	NOUN
ftr-334	1313	47	.	.	PUNCT
ftr-334	1314	1	although	although	SCONJ
ftr-334	1314	2	there	there	PRON
ftr-334	1314	3	is	be	VERB
ftr-334	1314	4	not	not	PART
ftr-334	1314	5	much	much	ADJ
ftr-334	1314	6	in	in	ADP
ftr-334	1314	7	way	way	NOUN
ftr-334	1314	8	of	of	ADP
ftr-334	1314	9	legislative	legislative	ADJ
ftr-334	1314	10	history	history	NOUN
ftr-334	1314	11	with	with	ADP
ftr-334	1314	12	respect	respect	NOUN
ftr-334	1314	13	to	to	ADP
ftr-334	1314	14	the	the	DET
ftr-334	1314	15	functions	function	NOUN
ftr-334	1314	16	that	that	PRON
ftr-334	1314	17	the	the	DET
ftr-334	1314	18	senate	senate	PROPN
ftr-334	1314	19	had	have	VERB
ftr-334	1314	20	in	in	ADP
ftr-334	1314	21	mind	mind	NOUN
ftr-334	1314	22	for	for	ADP
ftr-334	1314	23	this	this	DET
ftr-334	1314	24	position	position	NOUN
ftr-334	1314	25	,	,	PUNCT
ftr-334	1314	26	it	it	PRON
ftr-334	1314	27	may	may	AUX
ftr-334	1314	28	have	have	AUX
ftr-334	1314	29	been	be	AUX
ftr-334	1314	30	an	an	DET
ftr-334	1314	31	attempt	attempt	NOUN
ftr-334	1314	32	to	to	PART
ftr-334	1314	33	provide	provide	VERB
ftr-334	1314	34	a	a	DET
ftr-334	1314	35	statutory	statutory	ADJ
ftr-334	1314	36	foundation	foundation	NOUN
ftr-334	1314	37	to	to	PART
ftr-334	1314	38	be	be	AUX
ftr-334	1314	39	more	more	ADV
ftr-334	1314	40	involved	involved	ADJ
ftr-334	1314	41	with	with	ADP
ftr-334	1314	42	the	the	DET
ftr-334	1314	43	formation	formation	NOUN
ftr-334	1314	44	of	of	ADP
ftr-334	1314	45	policy	policy	NOUN
ftr-334	1314	46	within	within	ADP
ftr-334	1314	47	the	the	DET
ftr-334	1314	48	irs	irs	PROPN
ftr-334	1314	49	in	in	ADP
ftr-334	1314	50	a	a	DET
ftr-334	1314	51	manner	manner	NOUN
ftr-334	1314	52	consistent	consistent	ADJ
ftr-334	1314	53	with	with	ADP
ftr-334	1314	54	the	the	DET
ftr-334	1314	55	commission	commission	NOUN
ftr-334	1314	56	report	report	NOUN
ftr-334	1314	57	.	.	PUNCT
ftr-334	1315	1	212	212	NUM
ftr-334	1315	2	.	.	PUNCT
ftr-334	1316	1	after	after	SCONJ
ftr-334	1316	2	this	this	DET
ftr-334	1316	3	article	article	NOUN
ftr-334	1316	4	was	be	AUX
ftr-334	1316	5	written	write	VERB
ftr-334	1316	6	but	but	CCONJ
ftr-334	1316	7	before	before	ADP
ftr-334	1316	8	its	its	PRON
ftr-334	1316	9	publication	publication	NOUN
ftr-334	1316	10	,	,	PUNCT
ftr-334	1316	11	the	the	DET
ftr-334	1316	12	nta	nta	PROPN
ftr-334	1316	13	made	make	VERB
ftr-334	1316	14	a	a	DET
ftr-334	1316	15	similar	similar	ADJ
ftr-334	1316	16	proposal	proposal	NOUN
ftr-334	1316	17	.	.	PUNCT
ftr-334	1317	1	see	see	VERB
ftr-334	1317	2	2011	2011	NUM
ftr-334	1317	3	annual	annual	ADJ
ftr-334	1317	4	report	report	NOUN
ftr-334	1317	5	to	to	ADP
ftr-334	1317	6	congress	congress	PROPN
ftr-334	1317	7	,	,	PUNCT
ftr-334	1317	8	http://www.taxpayer	http://www.taxpayer	PROPN
ftr-334	1317	9	advocate.irs.gov/usersfiles/file/201	advocate.irs.gov/usersfiles/file/201	PROPN
ftr-334	1317	10	1_arclegislative%2orecommendations.pdf	1_arclegislative%2orecommendations.pdf	NUM
ftr-334	1317	11	,	,	PUNCT
ftr-334	1317	12	at	at	ADP
ftr-334	1317	13	p.	p.	NOUN
ftr-334	1317	14	577	577	NUM
ftr-334	1317	15	.	.	PUNCT
ftr-334	1317	16	213	213	NUM
ftr-334	1317	17	.	.	PUNCT
ftr-334	1318	1	currently	currently	ADV
ftr-334	1318	2	,	,	PUNCT
ftr-334	1318	3	nta	nta	PROPN
ftr-334	1318	4	has	have	VERB
ftr-334	1318	5	on	on	ADP
ftr-334	1318	6	her	her	PRON
ftr-334	1318	7	staff	staff	NOUN
ftr-334	1318	8	directorates	directorate	NOUN
ftr-334	1318	9	providing	provide	VERB
ftr-334	1318	10	staff	staff	NOUN
ftr-334	1318	11	services	service	NOUN
ftr-334	1318	12	for	for	ADP
ftr-334	1318	13	a	a	DET
ftr-334	1318	14	variety	variety	NOUN
ftr-334	1318	15	of	of	ADP
ftr-334	1318	16	areas	area	NOUN
ftr-334	1318	17	.	.	PUNCT
ftr-334	1319	1	in	in	ADP
ftr-334	1319	2	addition	addition	NOUN
ftr-334	1319	3	,	,	PUNCT
ftr-334	1319	4	the	the	DET
ftr-334	1319	5	office	office	NOUN
ftr-334	1319	6	of	of	ADP
ftr-334	1319	7	chief	chief	ADJ
ftr-334	1319	8	counsel	counsel	NOUN
ftr-334	1319	9	provides	provide	VERB
ftr-334	1319	10	several	several	ADJ
ftr-334	1319	11	legal	legal	ADJ
ftr-334	1319	12	advisors	advisor	NOUN
ftr-334	1319	13	.	.	PUNCT
ftr-334	1320	1	see	see	VERB
ftr-334	1320	2	national	national	ADJ
ftr-334	1320	3	taxpayer	taxpayer	PROPN
ftr-334	1320	4	advocate	advocate	PROPN
ftr-334	1320	5	background	background	NOUN
ftr-334	1320	6	,	,	PUNCT
ftr-334	1320	7	appendix	appendix	VERB
ftr-334	1320	8	iii	iii	NUM
ftr-334	1320	9	at	at	ADP
ftr-334	1320	10	4	4	NUM
ftr-334	1320	11	,	,	PUNCT
ftr-334	1320	12	http://www.irs.gov/pub/irs-utl/tas03obj.pdf	http://www.irs.gov/pub/irs-utl/tas03obj.pdf	X
ftr-334	1320	13	.	.	PUNCT
ftr-334	1321	1	these	these	DET
ftr-334	1321	2	advisors	advisor	NOUN
ftr-334	1321	3	,	,	PUNCT
ftr-334	1321	4	known	know	VERB
ftr-334	1321	5	as	as	ADP
ftr-334	1321	6	special	special	ADJ
ftr-334	1321	7	counsel	counsel	NOUN
ftr-334	1321	8	to	to	ADP
ftr-334	1321	9	the	the	DET
ftr-334	1321	10	national	national	ADJ
ftr-334	1321	11	taxpayer	taxpayer	PROPN
ftr-334	1321	12	advocate	advocate	NOUN
ftr-334	1321	13	(	(	PUNCT
ftr-334	1321	14	cnta	cnta	NOUN
ftr-334	1321	15	)	)	PUNCT
ftr-334	1321	16	,	,	PUNCT
ftr-334	1321	17	although	although	SCONJ
ftr-334	1321	18	assisting	assist	VERB
ftr-334	1321	19	nta	nta	NOUN
ftr-334	1321	20	,	,	PUNCT
ftr-334	1321	21	report	report	VERB
ftr-334	1321	22	back	back	ADV
ftr-334	1321	23	to	to	ADP
ftr-334	1321	24	the	the	DET
ftr-334	1321	25	office	office	NOUN
ftr-334	1321	26	of	of	ADP
ftr-334	1321	27	chief	chief	ADJ
ftr-334	1321	28	counsel	counsel	NOUN
ftr-334	1321	29	.	.	PUNCT
ftr-334	1322	1	irm	irm	PROPN
ftr-334	1322	2	1.1.6.4	1.1.6.4	NUM
ftr-334	1322	3	(	(	PUNCT
ftr-334	1322	4	07	07	NUM
ftr-334	1322	5	-	-	SYM
ftr-334	1322	6	29	29	NUM
ftr-334	1322	7	-	-	NUM
ftr-334	1322	8	2005	2005	NUM
ftr-334	1322	9	)	)	PUNCT
ftr-334	1322	10	.	.	PUNCT
ftr-334	1323	1	the	the	DET
ftr-334	1323	2	cnta	cnta	NOUN
ftr-334	1323	3	is	be	AUX
ftr-334	1323	4	responsible	responsible	ADJ
ftr-334	1323	5	for	for	ADP
ftr-334	1323	6	matters	matter	NOUN
ftr-334	1323	7	that	that	PRON
ftr-334	1323	8	require	require	VERB
ftr-334	1323	9	interpretation	interpretation	NOUN
ftr-334	1323	10	of	of	ADP
ftr-334	1323	11	irc	irc	PROPN
ftr-334	1323	12	§	§	PROPN
ftr-334	1323	13	§	§	PROPN
ftr-334	1323	14	7803(c	7803(c	NOUN
ftr-334	1323	15	)	)	PUNCT
ftr-334	1323	16	and	and	CCONJ
ftr-334	1323	17	7811	7811	NUM
ftr-334	1323	18	,	,	PUNCT
ftr-334	1323	19	raise	raise	VERB
ftr-334	1323	20	questions	question	NOUN
ftr-334	1323	21	regarding	regard	VERB
ftr-334	1323	22	the	the	DET
ftr-334	1323	23	authority	authority	NOUN
ftr-334	1323	24	of	of	ADP
ftr-334	1323	25	the	the	DET
ftr-334	1323	26	nta	nta	NOUN
ftr-334	1323	27	,	,	PUNCT
ftr-334	1323	28	and	and	CCONJ
ftr-334	1323	29	relate	relate	VERB
ftr-334	1323	30	to	to	ADP
ftr-334	1323	31	the	the	DET
ftr-334	1323	32	completion	completion	NOUN
ftr-334	1323	33	of	of	ADP
ftr-334	1323	34	legislative	legislative	ADJ
ftr-334	1323	35	recommendations	recommendation	NOUN
ftr-334	1323	36	drafted	draft	VERB
ftr-334	1323	37	for	for	ADP
ftr-334	1323	38	the	the	DET
ftr-334	1323	39	nta	nta	PROPN
ftr-334	1323	40	's	's	PART
ftr-334	1323	41	annual	annual	ADJ
ftr-334	1323	42	report	report	NOUN
ftr-334	1323	43	to	to	ADP
ftr-334	1323	44	congress	congress	PROPN
ftr-334	1323	45	.	.	PUNCT
ftr-334	1324	1	i	i	PRON
ftr-334	1324	2	d.	d.	PROPN
ftr-334	1324	3	this	this	PRON
ftr-334	1324	4	creates	create	VERB
ftr-334	1324	5	the	the	DET
ftr-334	1324	6	possibility	possibility	NOUN
ftr-334	1324	7	of	of	ADP
ftr-334	1324	8	aconflict	aconflict	ADJ
ftr-334	1324	9	when	when	SCONJ
ftr-334	1324	10	the	the	DET
ftr-334	1324	11	chief	chief	ADJ
ftr-334	1324	12	counsel	counsel	NOUN
ftr-334	1324	13	takes	take	VERB
ftr-334	1324	14	a	a	DET
ftr-334	1324	15	legal	legal	ADJ
ftr-334	1324	16	2012	2012	NUM
ftr-334	1324	17	]	]	PUNCT
ftr-334	1324	18	575	575	NUM
ftr-334	1324	19	florida	florida	PROPN
ftr-334	1324	20	tax	tax	NOUN
ftr-334	1324	21	review	review	NOUN
ftr-334	1324	22	overall	overall	ADJ
ftr-334	1324	23	responds	respond	NOUN
ftr-334	1324	24	,	,	PUNCT
ftr-334	1324	25	as	as	ADP
ftr-334	1324	26	part	part	NOUN
ftr-334	1324	27	of	of	ADP
ftr-334	1324	28	its	its	PRON
ftr-334	1324	29	reporting	reporting	NOUN
ftr-334	1324	30	responsibilities	responsibility	NOUN
ftr-334	1324	31	to	to	ADP
ftr-334	1324	32	congress	congress	PROPN
ftr-334	1324	33	,	,	PUNCT
ftr-334	1324	34	nta	nta	PROPN
ftr-334	1324	35	would	would	AUX
ftr-334	1324	36	describe	describe	VERB
ftr-334	1324	37	the	the	DET
ftr-334	1324	38	regulations	regulation	NOUN
ftr-334	1324	39	it	it	PRON
ftr-334	1324	40	offered	offer	VERB
ftr-334	1324	41	comments	comment	NOUN
ftr-334	1324	42	on	on	ADP
ftr-334	1324	43	,	,	PUNCT
ftr-334	1324	44	and	and	CCONJ
ftr-334	1324	45	to	to	ADP
ftr-334	1324	46	what	what	DET
ftr-334	1324	47	extent	extent	NOUN
ftr-334	1324	48	the	the	DET
ftr-334	1324	49	irs	irs	PROPN
ftr-334	1324	50	did	do	AUX
ftr-334	1324	51	or	or	CCONJ
ftr-334	1324	52	did	do	AUX
ftr-334	1324	53	not	not	PART
ftr-334	1324	54	take	take	VERB
ftr-334	1324	55	those	those	DET
ftr-334	1324	56	views	view	NOUN
ftr-334	1324	57	into	into	ADP
ftr-334	1324	58	account	account	NOUN
ftr-334	1324	59	in	in	ADP
ftr-334	1324	60	finalizing	finalize	VERB
ftr-334	1324	61	its	its	PRON
ftr-334	1324	62	rules	rule	NOUN
ftr-334	1324	63	.	.	PUNCT
ftr-334	1325	1	214	214	NUM
ftr-334	1325	2	b.	b.	PROPN
ftr-334	1325	3	subregulatory	subregulatory	ADJ
ftr-334	1325	4	input	input	NOUN
ftr-334	1325	5	from	from	ADP
ftr-334	1325	6	tas	ta	NOUN
ftr-334	1325	7	under	under	ADP
ftr-334	1325	8	current	current	ADJ
ftr-334	1325	9	procedures	procedure	NOUN
ftr-334	1325	10	,	,	PUNCT
ftr-334	1325	11	in	in	ADP
ftr-334	1325	12	addition	addition	NOUN
ftr-334	1325	13	to	to	ADP
ftr-334	1325	14	regulations	regulation	NOUN
ftr-334	1325	15	,	,	PUNCT
ftr-334	1325	16	the	the	DET
ftr-334	1325	17	assistant	assistant	ADJ
ftr-334	1325	18	secretary	secretary	NOUN
ftr-334	1325	19	of	of	ADP
ftr-334	1325	20	the	the	DET
ftr-334	1325	21	treasury	treasury	PROPN
ftr-334	1325	22	for	for	ADP
ftr-334	1325	23	tax	tax	NOUN
ftr-334	1325	24	policy	policy	NOUN
ftr-334	1325	25	makes	make	VERB
ftr-334	1325	26	"	"	PUNCT
ftr-334	1325	27	the	the	DET
ftr-334	1325	28	final	final	ADJ
ftr-334	1325	29	determination	determination	NOUN
ftr-334	1325	30	of	of	ADP
ftr-334	1325	31	the	the	DET
ftr-334	1325	32	treasury	treasury	PROPN
ftr-334	1325	33	department	department	NOUN
ftr-334	1325	34	's	's	PART
ftr-334	1325	35	position	position	NOUN
ftr-334	1325	36	with	with	ADP
ftr-334	1325	37	respect	respect	NOUN
ftr-334	1325	38	to	to	ADP
ftr-334	1325	39	issues	issue	NOUN
ftr-334	1325	40	of	of	ADP
ftr-334	1325	41	tax	tax	NOUN
ftr-334	1325	42	policy	policy	NOUN
ftr-334	1325	43	arising	arise	VERB
ftr-334	1325	44	in	in	ADP
ftr-334	1325	45	-	-	PUNCT
ftr-334	1325	46	connection	connection	NOUN
ftr-334	1325	47	with	with	ADP
ftr-334	1325	48	regulations	regulation	NOUN
ftr-334	1325	49	,	,	PUNCT
ftr-334	1325	50	published	publish	VERB
ftr-334	1325	51	revenue	revenue	NOUN
ftr-334	1325	52	rulings	ruling	NOUN
ftr-334	1325	53	and	and	CCONJ
ftr-334	1325	54	revenue	revenue	NOUN
ftr-334	1325	55	procedures	procedure	NOUN
ftr-334	1325	56	,	,	PUNCT
ftr-334	1325	57	and	and	CCONJ
ftr-334	1325	58	tax	tax	NOUN
ftr-334	1325	59	return	return	NOUN
ftr-334	1325	60	forms	form	NOUN
ftr-334	1325	61	and	and	CCONJ
ftr-334	1325	62	to	to	PART
ftr-334	1325	63	determine	determine	VERB
ftr-334	1325	64	the	the	DET
ftr-334	1325	65	time	time	NOUN
ftr-334	1325	66	,	,	PUNCT
ftr-334	1325	67	form	form	NOUN
ftr-334	1325	68	and	and	CCONJ
ftr-334	1325	69	manner	manner	NOUN
ftr-334	1325	70	for	for	ADP
ftr-334	1325	71	the	the	DET
ftr-334	1325	72	public	public	ADJ
ftr-334	1325	73	communication	communication	NOUN
ftr-334	1325	74	of	of	ADP
ftr-334	1325	75	such	such	ADJ
ftr-334	1325	76	position	position	NOUN
ftr-334	1325	77	.	.	PUNCT
ftr-334	1326	1	"215	"215	VERB
ftr-334	1326	2	before	before	ADP
ftr-334	1326	3	promulgation	promulgation	NOUN
ftr-334	1326	4	of	of	ADP
ftr-334	1326	5	a	a	DET
ftr-334	1326	6	variety	variety	NOUN
ftr-334	1326	7	of	of	ADP
ftr-334	1326	8	forms	form	NOUN
ftr-334	1326	9	of	of	ADP
ftr-334	1326	10	subregulatory	subregulatory	ADJ
ftr-334	1326	11	guidance	guidance	NOUN
ftr-334	1326	12	,	,	PUNCT
ftr-334	1326	13	the	the	DET
ftr-334	1326	14	irs	irs	PROPN
ftr-334	1326	15	's	's	PART
ftr-334	1326	16	office	office	NOUN
ftr-334	1326	17	of	of	ADP
ftr-334	1326	18	chief	chief	ADJ
ftr-334	1326	19	counsel	counsel	NOUN
ftr-334	1326	20	generally	generally	ADV
ftr-334	1326	21	circulates	circulate	VERB
ftr-334	1326	22	"	"	PUNCT
ftr-334	1326	23	green	green	ADJ
ftr-334	1326	24	"	"	PUNCT
ftr-334	1326	25	drafts	draft	NOUN
ftr-334	1326	26	of	of	ADP
ftr-334	1326	27	rule	rule	NOUN
ftr-334	1326	28	-	-	PUNCT
ftr-334	1326	29	making	making	NOUN
ftr-334	1326	30	throughout	throughout	ADP
ftr-334	1326	31	all	all	DET
ftr-334	1326	32	the	the	DET
ftr-334	1326	33	offices	office	NOUN
ftr-334	1326	34	within	within	ADP
ftr-334	1326	35	irs	irs	PROPN
ftr-334	1326	36	,	,	PUNCT
ftr-334	1326	37	including	include	VERB
ftr-334	1326	38	tas.2	tas.2	PROPN
ftr-334	1326	39	16	16	NUM
ftr-334	1326	40	if	if	SCONJ
ftr-334	1326	41	tas	ta	NOUN
ftr-334	1326	42	identifies	identify	VERB
ftr-334	1326	43	a	a	DET
ftr-334	1326	44	problem	problem	NOUN
ftr-334	1326	45	with	with	ADP
ftr-334	1326	46	this	this	DET
ftr-334	1326	47	guidance	guidance	NOUN
ftr-334	1326	48	,	,	PUNCT
ftr-334	1326	49	it	it	PRON
ftr-334	1326	50	may	may	AUX
ftr-334	1326	51	raise	raise	VERB
ftr-334	1326	52	the	the	DET
ftr-334	1326	53	concern	concern	NOUN
ftr-334	1326	54	to	to	ADP
ftr-334	1326	55	the	the	DET
ftr-334	1326	56	assistant	assistant	NOUN
ftr-334	1326	57	secretary	secretary	NOUN
ftr-334	1326	58	but	but	CCONJ
ftr-334	1326	59	there	there	PRON
ftr-334	1326	60	is	be	VERB
ftr-334	1326	61	no	no	DET
ftr-334	1326	62	formal	formal	ADJ
ftr-334	1326	63	sign	sign	NOUN
ftr-334	1326	64	-	-	PUNCT
ftr-334	1326	65	off	off	NOUN
ftr-334	1326	66	or	or	CCONJ
ftr-334	1326	67	procedure	procedure	NOUN
ftr-334	1326	68	to	to	PART
ftr-334	1326	69	ensure	ensure	VERB
ftr-334	1326	70	tas	ta	NOUN
ftr-334	1326	71	comments	comment	NOUN
ftr-334	1326	72	are	be	AUX
ftr-334	1326	73	considered	consider	VERB
ftr-334	1326	74	.	.	PUNCT
ftr-334	1327	1	although	although	SCONJ
ftr-334	1327	2	the	the	DET
ftr-334	1327	3	creation	creation	NOUN
ftr-334	1327	4	of	of	ADP
ftr-334	1327	5	a	a	DET
ftr-334	1327	6	counsel	counsel	NOUN
ftr-334	1327	7	to	to	ADP
ftr-334	1327	8	the	the	DET
ftr-334	1327	9	nta	nta	PROPN
ftr-334	1327	10	position	position	NOUN
ftr-334	1327	11	that	that	PRON
ftr-334	1327	12	differs	differ	VERB
ftr-334	1327	13	from	from	ADP
ftr-334	1327	14	the	the	DET
ftr-334	1327	15	nta	nta	NOUN
ftr-334	1327	16	's	's	PART
ftr-334	1327	17	.	.	PUNCT
ftr-334	1328	1	there	there	PRON
ftr-334	1328	2	are	be	VERB
ftr-334	1328	3	other	other	ADJ
ftr-334	1328	4	attorneys	attorney	NOUN
ftr-334	1328	5	who	who	PRON
ftr-334	1328	6	work	work	VERB
ftr-334	1328	7	with	with	ADP
ftr-334	1328	8	the	the	DET
ftr-334	1328	9	nta	nta	NOUN
ftr-334	1328	10	,	,	PUNCT
ftr-334	1328	11	and	and	CCONJ
ftr-334	1328	12	who	who	PRON
ftr-334	1328	13	are	be	AUX
ftr-334	1328	14	housed	house	VERB
ftr-334	1328	15	in	in	ADP
ftr-334	1328	16	the	the	DET
ftr-334	1328	17	attorney	attorney	NOUN
ftr-334	1328	18	-	-	PUNCT
ftr-334	1328	19	advisory	advisory	NOUN
ftr-334	1328	20	group	group	NOUN
ftr-334	1328	21	.	.	PUNCT
ftr-334	1329	1	this	this	DET
ftr-334	1329	2	group	group	NOUN
ftr-334	1329	3	does	do	AUX
ftr-334	1329	4	not	not	PART
ftr-334	1329	5	provide	provide	VERB
ftr-334	1329	6	legal	legal	ADJ
ftr-334	1329	7	advice	advice	NOUN
ftr-334	1329	8	or	or	CCONJ
ftr-334	1329	9	advocacy	advocacy	NOUN
ftr-334	1329	10	to	to	ADP
ftr-334	1329	11	the	the	DET
ftr-334	1329	12	nta	nta	NOUN
ftr-334	1329	13	,	,	PUNCT
ftr-334	1329	14	but	but	CCONJ
ftr-334	1329	15	does	do	AUX
ftr-334	1329	16	provide	provide	VERB
ftr-334	1329	17	the	the	DET
ftr-334	1329	18	nta	nta	PROPN
ftr-334	1329	19	access	access	NOUN
ftr-334	1329	20	to	to	ADP
ftr-334	1329	21	skills	skill	NOUN
ftr-334	1329	22	such	such	ADJ
ftr-334	1329	23	as	as	ADP
ftr-334	1329	24	researching	research	VERB
ftr-334	1329	25	tax	tax	NOUN
ftr-334	1329	26	law	law	NOUN
ftr-334	1329	27	and	and	CCONJ
ftr-334	1329	28	assisting	assist	VERB
ftr-334	1329	29	with	with	ADP
ftr-334	1329	30	report	report	NOUN
ftr-334	1329	31	writing	writing	NOUN
ftr-334	1329	32	,	,	PUNCT
ftr-334	1329	33	thus	thus	ADV
ftr-334	1329	34	providing	provide	VERB
ftr-334	1329	35	both	both	CCONJ
ftr-334	1329	36	direct	direct	ADJ
ftr-334	1329	37	and	and	CCONJ
ftr-334	1329	38	indirect	indirect	ADJ
ftr-334	1329	39	assistance	assistance	NOUN
ftr-334	1329	40	with	with	ADP
ftr-334	1329	41	the	the	DET
ftr-334	1329	42	nta	nta	PROPN
ftr-334	1329	43	's	's	PART
ftr-334	1329	44	systemic	systemic	ADJ
ftr-334	1329	45	advocacy	advocacy	NOUN
ftr-334	1329	46	function	function	NOUN
ftr-334	1329	47	.	.	PUNCT
ftr-334	1330	1	see	see	VERB
ftr-334	1330	2	http://www.irs.gov/pub/irs-utl/nta2ollobjectivesfinal..pdf	http://www.irs.gov/pub/irs-utl/nta2ollobjectivesfinal..pdf	PROPN
ftr-334	1330	3	,	,	PUNCT
ftr-334	1330	4	at	at	ADP
ftr-334	1330	5	75	75	NUM
ftr-334	1330	6	-	-	SYM
ftr-334	1330	7	77	77	NUM
ftr-334	1330	8	;	;	PUNCT
ftr-334	1330	9	http://www.tax	http://www.tax	NOUN
ftr-334	1330	10	payeradvocate.irs.gov/userfiles/file/20	payeradvocate.irs.gov/userfiles/file/20	ADJ
ftr-334	1330	11	11	11	NUM
ftr-334	1330	12	arclegislative%20recommendations.p	arclegislative%20recommendations.p	PROPN
ftr-334	1330	13	df	df	PROPN
ftr-334	1330	14	,	,	PUNCT
ftr-334	1330	15	at	at	ADP
ftr-334	1330	16	p.577	p.577	ADV
ftr-334	1330	17	.	.	PUNCT
ftr-334	1331	1	214	214	NUM
ftr-334	1331	2	.	.	PUNCT
ftr-334	1332	1	ignoring	ignore	VERB
ftr-334	1332	2	tas	tas	NOUN
ftr-334	1332	3	comments	comment	NOUN
ftr-334	1332	4	or	or	CCONJ
ftr-334	1332	5	failing	fail	VERB
ftr-334	1332	6	to	to	PART
ftr-334	1332	7	explain	explain	VERB
ftr-334	1332	8	why	why	SCONJ
ftr-334	1332	9	irs	irs	PROPN
ftr-334	1332	10	acted	act	VERB
ftr-334	1332	11	in	in	ADP
ftr-334	1332	12	ignoring	ignore	VERB
ftr-334	1332	13	those	those	DET
ftr-334	1332	14	comments	comment	NOUN
ftr-334	1332	15	might	might	AUX
ftr-334	1332	16	lead	lead	VERB
ftr-334	1332	17	a	a	DET
ftr-334	1332	18	court	court	NOUN
ftr-334	1332	19	to	to	PART
ftr-334	1332	20	find	find	VERB
ftr-334	1332	21	the	the	DET
ftr-334	1332	22	regulations	regulation	NOUN
ftr-334	1332	23	infirm	infirm	VERB
ftr-334	1332	24	.	.	PUNCT
ftr-334	1333	1	see	see	VERB
ftr-334	1333	2	sec	sec	PROPN
ftr-334	1333	3	.	.	PROPN
ftr-334	1333	4	&	&	CCONJ
ftr-334	1333	5	exch	exch	PROPN
ftr-334	1333	6	.	.	PUNCT
ftr-334	1334	1	comm'n	comm'n	NUM
ftr-334	1334	2	v.	v.	ADP
ftr-334	1334	3	chenery	chenery	PROPN
ftr-334	1334	4	corp	corp	PROPN
ftr-334	1334	5	.	.	PROPN
ftr-334	1334	6	,	,	PUNCT
ftr-334	1334	7	318	318	NUM
ftr-334	1334	8	u.s	u.s	PROPN
ftr-334	1334	9	.	.	PROPN
ftr-334	1334	10	80	80	NUM
ftr-334	1334	11	,	,	PUNCT
ftr-334	1334	12	87	87	NUM
ftr-334	1334	13	(	(	PUNCT
ftr-334	1334	14	1943	1943	NUM
ftr-334	1334	15	)	)	PUNCT
ftr-334	1334	16	(	(	PUNCT
ftr-334	1334	17	"	"	PUNCT
ftr-334	1334	18	the	the	DET
ftr-334	1334	19	grounds	ground	NOUN
ftr-334	1334	20	upon	upon	SCONJ
ftr-334	1334	21	which	which	PRON
ftr-334	1334	22	an	an	DET
ftr-334	1334	23	administrative	administrative	ADJ
ftr-334	1334	24	order	order	NOUN
ftr-334	1334	25	must	must	AUX
ftr-334	1334	26	be	be	AUX
ftr-334	1334	27	judged	judge	VERB
ftr-334	1334	28	are	be	AUX
ftr-334	1334	29	those	those	PRON
ftr-334	1334	30	upon	upon	SCONJ
ftr-334	1334	31	which	which	PRON
ftr-334	1334	32	the	the	DET
ftr-334	1334	33	record	record	NOUN
ftr-334	1334	34	discloses	disclose	VERB
ftr-334	1334	35	that	that	SCONJ
ftr-334	1334	36	its	its	PRON
ftr-334	1334	37	action	action	NOUN
ftr-334	1334	38	was	be	AUX
ftr-334	1334	39	based	base	VERB
ftr-334	1334	40	.	.	PUNCT
ftr-334	1334	41	"	"	PUNCT
ftr-334	1334	42	)	)	PUNCT
ftr-334	1334	43	;	;	PUNCT
ftr-334	1334	44	motor	motor	NOUN
ftr-334	1334	45	vehicle	vehicle	NOUN
ftr-334	1334	46	mfrs	mfrs	NOUN
ftr-334	1334	47	.	.	PUNCT
ftr-334	1335	1	ass'n	ass'n	PROPN
ftr-334	1335	2	v.	v.	ADP
ftr-334	1335	3	state	state	PROPN
ftr-334	1335	4	farm	farm	PROPN
ftr-334	1335	5	mut	mut	PROPN
ftr-334	1335	6	.	.	PUNCT
ftr-334	1336	1	auto	auto	PROPN
ftr-334	1336	2	.	.	PUNCT
ftr-334	1337	1	ins	ins	PROPN
ftr-334	1337	2	.	.	PUNCT
ftr-334	1337	3	co.	co.	PROPN
ftr-334	1337	4	,	,	PUNCT
ftr-334	1337	5	463	463	NUM
ftr-334	1337	6	u.s	u.s	PROPN
ftr-334	1337	7	.	.	PROPN
ftr-334	1337	8	29	29	NUM
ftr-334	1337	9	,	,	PUNCT
ftr-334	1337	10	50	50	NUM
ftr-334	1337	11	(	(	PUNCT
ftr-334	1337	12	1983	1983	NUM
ftr-334	1337	13	)	)	PUNCT
ftr-334	1337	14	(	(	PUNCT
ftr-334	1337	15	stating	state	VERB
ftr-334	1337	16	"	"	PUNCT
ftr-334	1337	17	[	[	X
ftr-334	1337	18	i]t	i]t	NOUN
ftr-334	1337	19	is	be	AUX
ftr-334	1337	20	well	well	ADV
ftr-334	1337	21	-	-	PUNCT
ftr-334	1337	22	established	establish	VERB
ftr-334	1337	23	that	that	SCONJ
ftr-334	1337	24	an	an	DET
ftr-334	1337	25	agency	agency	NOUN
ftr-334	1337	26	's	's	PART
ftr-334	1337	27	action	action	NOUN
ftr-334	1337	28	must	must	AUX
ftr-334	1337	29	be	be	AUX
ftr-334	1337	30	upheld	uphold	VERB
ftr-334	1337	31	,	,	PUNCT
ftr-334	1337	32	if	if	SCONJ
ftr-334	1337	33	at	at	ADV
ftr-334	1337	34	all	all	ADV
ftr-334	1337	35	,	,	PUNCT
ftr-334	1337	36	on	on	ADP
ftr-334	1337	37	the	the	DET
ftr-334	1337	38	basis	basis	NOUN
ftr-334	1337	39	articulated	articulate	VERB
ftr-334	1337	40	by	by	ADP
ftr-334	1337	41	the	the	DET
ftr-334	1337	42	agency	agency	NOUN
ftr-334	1337	43	itself	itself	PRON
ftr-334	1337	44	"	"	PUNCT
ftr-334	1337	45	)	)	PUNCT
ftr-334	1337	46	.	.	PUNCT
ftr-334	1338	1	moreover	moreover	ADV
ftr-334	1338	2	,	,	PUNCT
ftr-334	1338	3	requiring	require	VERB
ftr-334	1338	4	tas	ta	NOUN
ftr-334	1338	5	to	to	PART
ftr-334	1338	6	report	report	VERB
ftr-334	1338	7	on	on	ADP
ftr-334	1338	8	the	the	DET
ftr-334	1338	9	regulations	regulation	NOUN
ftr-334	1338	10	it	it	PRON
ftr-334	1338	11	comments	comment	VERB
ftr-334	1338	12	on	on	ADP
ftr-334	1338	13	,	,	PUNCT
ftr-334	1338	14	and	and	CCONJ
ftr-334	1338	15	highlight	highlight	VERB
ftr-334	1338	16	areas	area	NOUN
ftr-334	1338	17	where	where	SCONJ
ftr-334	1338	18	irs	irs	PROPN
ftr-334	1338	19	has	have	AUX
ftr-334	1338	20	failed	fail	VERB
ftr-334	1338	21	to	to	PART
ftr-334	1338	22	take	take	VERB
ftr-334	1338	23	into	into	ADP
ftr-334	1338	24	account	account	NOUN
ftr-334	1338	25	those	those	DET
ftr-334	1338	26	comments	comment	NOUN
ftr-334	1338	27	,	,	PUNCT
ftr-334	1338	28	will	will	AUX
ftr-334	1338	29	provide	provide	VERB
ftr-334	1338	30	requisite	requisite	ADJ
ftr-334	1338	31	congressional	congressional	ADJ
ftr-334	1338	32	attention	attention	NOUN
ftr-334	1338	33	to	to	ADP
ftr-334	1338	34	issues	issue	NOUN
ftr-334	1338	35	that	that	PRON
ftr-334	1338	36	may	may	AUX
ftr-334	1338	37	adversely	adversely	ADV
ftr-334	1338	38	impact	impact	VERB
ftr-334	1338	39	taxpayers	taxpayer	NOUN
ftr-334	1338	40	.	.	PUNCT
ftr-334	1339	1	215	215	NUM
ftr-334	1339	2	.	.	PUNCT
ftr-334	1340	1	the	the	DET
ftr-334	1340	2	signature	signature	NOUN
ftr-334	1340	3	authority	authority	NOUN
ftr-334	1340	4	of	of	ADP
ftr-334	1340	5	the	the	DET
ftr-334	1340	6	assistant	assistant	NOUN
ftr-334	1340	7	secretary	secretary	NOUN
ftr-334	1340	8	arises	arise	VERB
ftr-334	1340	9	under	under	ADP
ftr-334	1340	10	department	department	NOUN
ftr-334	1340	11	of	of	ADP
ftr-334	1340	12	the	the	DET
ftr-334	1340	13	treasury	treasury	NOUN
ftr-334	1340	14	order	order	NOUN
ftr-334	1340	15	111	111	NUM
ftr-334	1340	16	-	-	SYM
ftr-334	1340	17	01	01	NUM
ftr-334	1340	18	which	which	PRON
ftr-334	1340	19	effectively	effectively	ADV
ftr-334	1340	20	gives	give	VERB
ftr-334	1340	21	the	the	DET
ftr-334	1340	22	office	office	NOUN
ftr-334	1340	23	of	of	ADP
ftr-334	1340	24	tax	tax	NOUN
ftr-334	1340	25	policy	policy	NOUN
ftr-334	1340	26	veto	veto	NOUN
ftr-334	1340	27	power	power	NOUN
ftr-334	1340	28	.	.	PUNCT
ftr-334	1341	1	http://www.treasury.gov/about/role-of-treasury/ordersdirectives/pages/tol	http://www.treasury.gov/about/role-of-treasury/ordersdirectives/pages/tol	PROPN
ftr-334	1341	2	l	l	NOUN
ftr-334	1341	3	l-01.aspx	l-01.aspx	PROPN
ftr-334	1341	4	.	.	PUNCT
ftr-334	1342	1	while	while	SCONJ
ftr-334	1342	2	the	the	DET
ftr-334	1342	3	chief	chief	ADJ
ftr-334	1342	4	counsel	counsel	NOUN
ftr-334	1342	5	for	for	ADP
ftr-334	1342	6	advocacy	advocacy	NOUN
ftr-334	1342	7	of	of	ADP
ftr-334	1342	8	the	the	DET
ftr-334	1342	9	small	small	ADJ
ftr-334	1342	10	business	business	PROPN
ftr-334	1342	11	administration	administration	NOUN
ftr-334	1342	12	has	have	VERB
ftr-334	1342	13	section	section	NOUN
ftr-334	1342	14	7805(f	7805(f	NOUN
ftr-334	1342	15	)	)	PUNCT
ftr-334	1342	16	to	to	PART
ftr-334	1342	17	ensure	ensure	VERB
ftr-334	1342	18	small	small	ADJ
ftr-334	1342	19	business	business	NOUN
ftr-334	1342	20	interest	interest	NOUN
ftr-334	1342	21	are	be	AUX
ftr-334	1342	22	considered	consider	VERB
ftr-334	1342	23	in	in	ADP
ftr-334	1342	24	nonlegislative	nonlegislative	ADJ
ftr-334	1342	25	regulations	regulation	NOUN
ftr-334	1342	26	,	,	PUNCT
ftr-334	1342	27	tas	ta	NOUN
ftr-334	1342	28	currently	currently	ADV
ftr-334	1342	29	has	have	VERB
ftr-334	1342	30	no	no	DET
ftr-334	1342	31	such	such	ADJ
ftr-334	1342	32	avenue	avenue	NOUN
ftr-334	1342	33	to	to	PART
ftr-334	1342	34	assert	assert	VERB
ftr-334	1342	35	low	low	ADJ
ftr-334	1342	36	income	income	NOUN
ftr-334	1342	37	taxpayer	taxpayer	NOUN
ftr-334	1342	38	concerns	concern	NOUN
ftr-334	1342	39	.	.	PUNCT
ftr-334	1343	1	216	216	NUM
ftr-334	1343	2	.	.	X
ftr-334	1343	3	email	email	NOUN
ftr-334	1343	4	on	on	ADP
ftr-334	1343	5	file	file	NOUN
ftr-334	1343	6	with	with	ADP
ftr-334	1343	7	author	author	NOUN
ftr-334	1343	8	.	.	PUNCT
ftr-334	1344	1	[	[	X
ftr-334	1344	2	vol	vol	NOUN
ftr-334	1344	3	12:7576	12:7576	NUM
ftr-334	1344	4	paradigm	paradigm	NOUN
ftr-334	1344	5	for	for	ADP
ftr-334	1344	6	irs	irs	PROPN
ftr-334	1344	7	guidance	guidance	NOUN
ftr-334	1344	8	operating	operate	VERB
ftr-334	1344	9	in	in	ADP
ftr-334	1344	10	manner	manner	NOUN
ftr-334	1344	11	similar	similar	ADJ
ftr-334	1344	12	to	to	ADP
ftr-334	1344	13	the	the	DET
ftr-334	1344	14	chief	chief	ADJ
ftr-334	1344	15	counsel	counsel	NOUN
ftr-334	1344	16	of	of	ADP
ftr-334	1344	17	advocacy	advocacy	NOUN
ftr-334	1344	18	for	for	ADP
ftr-334	1344	19	the	the	DET
ftr-334	1344	20	sba	sba	PROPN
ftr-334	1344	21	would	would	AUX
ftr-334	1344	22	allow	allow	VERB
ftr-334	1344	23	tas	ta	NOUN
ftr-334	1344	24	to	to	PART
ftr-334	1344	25	have	have	VERB
ftr-334	1344	26	a	a	DET
ftr-334	1344	27	stronger	strong	ADJ
ftr-334	1344	28	voice	voice	NOUN
ftr-334	1344	29	in	in	ADP
ftr-334	1344	30	regulatory	regulatory	ADJ
ftr-334	1344	31	guidance	guidance	NOUN
ftr-334	1344	32	,	,	PUNCT
ftr-334	1344	33	this	this	DET
ftr-334	1344	34	additional	additional	ADJ
ftr-334	1344	35	procedural	procedural	ADJ
ftr-334	1344	36	step	step	NOUN
ftr-334	1344	37	may	may	AUX
ftr-334	1344	38	result	result	VERB
ftr-334	1344	39	in	in	ADP
ftr-334	1344	40	irs	irs	PROPN
ftr-334	1344	41	relying	rely	VERB
ftr-334	1344	42	on	on	ADP
ftr-334	1344	43	increased	increase	VERB
ftr-334	1344	44	use	use	NOUN
ftr-334	1344	45	of	of	ADP
ftr-334	1344	46	subregulatory	subregulatory	ADJ
ftr-334	1344	47	guidance	guidance	NOUN
ftr-334	1344	48	to	to	PART
ftr-334	1344	49	bypass	bypass	VERB
ftr-334	1344	50	this	this	DET
ftr-334	1344	51	requirement	requirement	NOUN
ftr-334	1344	52	.	.	PUNCT
ftr-334	1345	1	as	as	SCONJ
ftr-334	1345	2	professor	professor	NOUN
ftr-334	1345	3	mantel	mantel	NOUN
ftr-334	1345	4	and	and	CCONJ
ftr-334	1345	5	others	other	NOUN
ftr-334	1345	6	identify	identify	VERB
ftr-334	1345	7	,	,	PUNCT
ftr-334	1345	8	the	the	DET
ftr-334	1345	9	same	same	ADJ
ftr-334	1345	10	concerns	concern	NOUN
ftr-334	1345	11	with	with	ADP
ftr-334	1345	12	respect	respect	NOUN
ftr-334	1345	13	to	to	ADP
ftr-334	1345	14	ensuring	ensure	VERB
ftr-334	1345	15	that	that	SCONJ
ftr-334	1345	16	an	an	DET
ftr-334	1345	17	agency	agency	NOUN
ftr-334	1345	18	considers	consider	VERB
ftr-334	1345	19	the	the	DET
ftr-334	1345	20	interests	interest	NOUN
ftr-334	1345	21	of	of	ADP
ftr-334	1345	22	parties	party	NOUN
ftr-334	1345	23	in	in	ADP
ftr-334	1345	24	subregulatory	subregulatory	ADJ
ftr-334	1345	25	as	as	ADP
ftr-334	1345	26	in	in	ADP
ftr-334	1345	27	regulatory	regulatory	ADJ
ftr-334	1345	28	guidance	guidance	NOUN
ftr-334	1345	29	,	,	PUNCT
ftr-334	1345	30	a	a	DET
ftr-334	1345	31	mechanism	mechanism	NOUN
ftr-334	1345	32	should	should	AUX
ftr-334	1345	33	be	be	AUX
ftr-334	1345	34	in	in	ADP
ftr-334	1345	35	place	place	NOUN
ftr-334	1345	36	to	to	PART
ftr-334	1345	37	allow	allow	VERB
ftr-334	1345	38	for	for	ADP
ftr-334	1345	39	systemic	systemic	ADJ
ftr-334	1345	40	tas	ta	NOUN
ftr-334	1345	41	input	input	NOUN
ftr-334	1345	42	there	there	ADV
ftr-334	1345	43	as	as	ADV
ftr-334	1345	44	well	well	ADV
ftr-334	1345	45	.	.	PUNCT
ftr-334	1346	1	one	one	NUM
ftr-334	1346	2	approach	approach	NOUN
ftr-334	1346	3	would	would	AUX
ftr-334	1346	4	be	be	AUX
ftr-334	1346	5	to	to	PART
ftr-334	1346	6	require	require	VERB
ftr-334	1346	7	guidance	guidance	NOUN
ftr-334	1346	8	from	from	ADP
ftr-334	1346	9	the	the	DET
ftr-334	1346	10	counsel	counsel	NOUN
ftr-334	1346	11	to	to	ADP
ftr-334	1346	12	the	the	DET
ftr-334	1346	13	nta	nta	PROPN
ftr-334	1346	14	,	,	PUNCT
ftr-334	1346	15	with	with	ADP
ftr-334	1346	16	regard	regard	NOUN
ftr-334	1346	17	to	to	ADP
ftr-334	1346	18	issues	issue	NOUN
ftr-334	1346	19	that	that	PRON
ftr-334	1346	20	could	could	AUX
ftr-334	1346	21	have	have	VERB
ftr-334	1346	22	significant	significant	ADJ
ftr-334	1346	23	effect	effect	NOUN
ftr-334	1346	24	on	on	ADP
ftr-334	1346	25	low	low	ADJ
ftr-334	1346	26	income	income	NOUN
ftr-334	1346	27	taxpayers	taxpayer	NOUN
ftr-334	1346	28	,	,	PUNCT
ftr-334	1346	29	before	before	SCONJ
ftr-334	1346	30	the	the	DET
ftr-334	1346	31	irs	irs	PROPN
ftr-334	1346	32	issues	issue	VERB
ftr-334	1346	33	a	a	DET
ftr-334	1346	34	notice	notice	NOUN
ftr-334	1346	35	,	,	PUNCT
ftr-334	1346	36	revenue	revenue	NOUN
ftr-334	1346	37	ruling	ruling	NOUN
ftr-334	1346	38	,	,	PUNCT
ftr-334	1346	39	or	or	CCONJ
ftr-334	1346	40	other	other	ADJ
ftr-334	1346	41	forms	form	NOUN
ftr-334	1346	42	of	of	ADP
ftr-334	1346	43	guidance	guidance	NOUN
ftr-334	1346	44	.	.	PUNCT
ftr-334	1347	1	although	although	SCONJ
ftr-334	1347	2	the	the	DET
ftr-334	1347	3	assistant	assistant	NOUN
ftr-334	1347	4	secretary	secretary	NOUN
ftr-334	1347	5	for	for	ADP
ftr-334	1347	6	tax	tax	NOUN
ftr-334	1347	7	policy	policy	NOUN
ftr-334	1347	8	would	would	AUX
ftr-334	1347	9	still	still	ADV
ftr-334	1347	10	have	have	VERB
ftr-334	1347	11	the	the	DET
ftr-334	1347	12	final	final	ADJ
ftr-334	1347	13	say	say	NOUN
ftr-334	1347	14	as	as	ADP
ftr-334	1347	15	to	to	ADP
ftr-334	1347	16	whether	whether	SCONJ
ftr-334	1347	17	the	the	DET
ftr-334	1347	18	guidance	guidance	NOUN
ftr-334	1347	19	is	be	AUX
ftr-334	1347	20	issued	issue	VERB
ftr-334	1347	21	,	,	PUNCT
ftr-334	1347	22	the	the	DET
ftr-334	1347	23	counsel	counsel	NOUN
ftr-334	1347	24	to	to	ADP
ftr-334	1347	25	the	the	DET
ftr-334	1347	26	nta	nta	PROPN
ftr-334	1347	27	would	would	AUX
ftr-334	1347	28	be	be	AUX
ftr-334	1347	29	given	give	VERB
ftr-334	1347	30	the	the	DET
ftr-334	1347	31	opportunity	opportunity	NOUN
ftr-334	1347	32	to	to	PART
ftr-334	1347	33	provide	provide	VERB
ftr-334	1347	34	comments	comment	NOUN
ftr-334	1347	35	,	,	PUNCT
ftr-334	1347	36	and	and	CCONJ
ftr-334	1347	37	in	in	ADP
ftr-334	1347	38	the	the	DET
ftr-334	1347	39	case	case	NOUN
ftr-334	1347	40	of	of	ADP
ftr-334	1347	41	a	a	DET
ftr-334	1347	42	disagreement	disagreement	NOUN
ftr-334	1347	43	,	,	PUNCT
ftr-334	1347	44	the	the	DET
ftr-334	1347	45	nta	nta	PROPN
ftr-334	1347	46	would	would	AUX
ftr-334	1347	47	have	have	VERB
ftr-334	1347	48	the	the	DET
ftr-334	1347	49	discretion	discretion	NOUN
ftr-334	1347	50	to	to	PART
ftr-334	1347	51	report	report	VERB
ftr-334	1347	52	such	such	ADJ
ftr-334	1347	53	instances	instance	NOUN
ftr-334	1347	54	to	to	ADP
ftr-334	1347	55	congress	congress	PROPN
ftr-334	1347	56	.	.	PUNCT
ftr-334	1348	1	2	2	NUM
ftr-334	1348	2	17	17	NUM
ftr-334	1348	3	the	the	DET
ftr-334	1348	4	report	report	NOUN
ftr-334	1348	5	should	should	AUX
ftr-334	1348	6	provide	provide	VERB
ftr-334	1348	7	and	and	CCONJ
ftr-334	1348	8	explain	explain	VERB
ftr-334	1348	9	any	any	DET
ftr-334	1348	10	disagreement	disagreement	NOUN
ftr-334	1348	11	and	and	CCONJ
ftr-334	1348	12	,	,	PUNCT
ftr-334	1348	13	as	as	ADP
ftr-334	1348	14	with	with	ADP
ftr-334	1348	15	other	other	ADJ
ftr-334	1348	16	recommendations	recommendation	NOUN
ftr-334	1348	17	contained	contain	VERB
ftr-334	1348	18	in	in	ADP
ftr-334	1348	19	the	the	DET
ftr-334	1348	20	tas	tas	NOUN
ftr-334	1348	21	annual	annual	ADJ
ftr-334	1348	22	report	report	NOUN
ftr-334	1348	23	to	to	ADP
ftr-334	1348	24	congress	congress	PROPN
ftr-334	1348	25	,	,	PUNCT
ftr-334	1348	26	allow	allow	VERB
ftr-334	1348	27	the	the	DET
ftr-334	1348	28	irs	irs	PROPN
ftr-334	1348	29	the	the	DET
ftr-334	1348	30	opportunity	opportunity	NOUN
ftr-334	1348	31	to	to	PART
ftr-334	1348	32	respond	respond	VERB
ftr-334	1348	33	.	.	PUNCT
ftr-334	1349	1	this	this	DET
ftr-334	1349	2	procedure	procedure	NOUN
ftr-334	1349	3	will	will	AUX
ftr-334	1349	4	thereby	thereby	ADV
ftr-334	1349	5	create	create	VERB
ftr-334	1349	6	a	a	DET
ftr-334	1349	7	complete	complete	ADJ
ftr-334	1349	8	record	record	NOUN
ftr-334	1349	9	for	for	ADP
ftr-334	1349	10	congress	congress	PROPN
ftr-334	1349	11	to	to	PART
ftr-334	1349	12	determine	determine	VERB
ftr-334	1349	13	whether	whether	SCONJ
ftr-334	1349	14	there	there	PRON
ftr-334	1349	15	is	be	VERB
ftr-334	1349	16	proper	proper	ADJ
ftr-334	1349	17	consideration	consideration	NOUN
ftr-334	1349	18	of	of	ADP
ftr-334	1349	19	the	the	DET
ftr-334	1349	20	interests	interest	NOUN
ftr-334	1349	21	of	of	ADP
ftr-334	1349	22	low	low	ADJ
ftr-334	1349	23	income	income	NOUN
ftr-334	1349	24	taxpayers	taxpayer	NOUN
ftr-334	1349	25	.	.	PUNCT
ftr-334	1350	1	this	this	DET
ftr-334	1350	2	proposal	proposal	NOUN
ftr-334	1350	3	would	would	AUX
ftr-334	1350	4	encourage	encourage	VERB
ftr-334	1350	5	understanding	understanding	NOUN
ftr-334	1350	6	of	of	ADP
ftr-334	1350	7	the	the	DET
ftr-334	1350	8	rationale	rationale	NOUN
ftr-334	1350	9	behind	behind	ADP
ftr-334	1350	10	irs	irs	PROPN
ftr-334	1350	11	policies	policy	NOUN
ftr-334	1350	12	,	,	PUNCT
ftr-334	1350	13	and	and	CCONJ
ftr-334	1350	14	provide	provide	VERB
ftr-334	1350	15	systemic	systemic	ADJ
ftr-334	1350	16	pressure	pressure	NOUN
ftr-334	1350	17	on	on	ADP
ftr-334	1350	18	the	the	DET
ftr-334	1350	19	irs	irs	PROPN
ftr-334	1350	20	to	to	PART
ftr-334	1350	21	consider	consider	VERB
ftr-334	1350	22	differing	differ	VERB
ftr-334	1350	23	views	view	NOUN
ftr-334	1350	24	before	before	ADP
ftr-334	1350	25	or	or	CCONJ
ftr-334	1350	26	close	close	ADJ
ftr-334	1350	27	in	in	ADP
ftr-334	1350	28	time	time	NOUN
ftr-334	1350	29	to	to	ADP
ftr-334	1350	30	using	use	VERB
ftr-334	1350	31	guidance	guidance	NOUN
ftr-334	1350	32	.	.	PUNCT
ftr-334	1351	1	2	2	X
ftr-334	1351	2	.	.	X
ftr-334	1351	3	clinics	clinic	NOUN
ftr-334	1351	4	scholars	scholar	NOUN
ftr-334	1351	5	have	have	AUX
ftr-334	1351	6	noted	note	VERB
ftr-334	1351	7	the	the	DET
ftr-334	1351	8	role	role	NOUN
ftr-334	1351	9	that	that	PRON
ftr-334	1351	10	organized	organize	VERB
ftr-334	1351	11	public	public	ADJ
ftr-334	1351	12	interest	interest	NOUN
ftr-334	1351	13	groups	group	NOUN
ftr-334	1351	14	outside	outside	ADP
ftr-334	1351	15	government	government	NOUN
ftr-334	1351	16	can	can	AUX
ftr-334	1351	17	play	play	VERB
ftr-334	1351	18	in	in	ADP
ftr-334	1351	19	promoting	promote	VERB
ftr-334	1351	20	the	the	DET
ftr-334	1351	21	agenda	agenda	NOUN
ftr-334	1351	22	of	of	ADP
ftr-334	1351	23	lower	low	ADJ
ftr-334	1351	24	income	income	NOUN
ftr-334	1351	25	or	or	CCONJ
ftr-334	1351	26	regulated	regulate	VERB
ftr-334	1351	27	individual	individual	ADJ
ftr-334	1351	28	interests.2	interests.2	ADJ
ftr-334	1351	29	18	18	NUM
ftr-334	1351	30	while	while	SCONJ
ftr-334	1351	31	there	there	PRON
ftr-334	1351	32	are	be	VERB
ftr-334	1351	33	general	general	ADJ
ftr-334	1351	34	restrictions	restriction	NOUN
ftr-334	1351	35	that	that	SCONJ
ftr-334	1351	36	217	217	NUM
ftr-334	1351	37	.	.	PUNCT
ftr-334	1352	1	leaving	leave	VERB
ftr-334	1352	2	discretion	discretion	NOUN
ftr-334	1352	3	with	with	ADP
ftr-334	1352	4	the	the	DET
ftr-334	1352	5	assistant	assistant	ADJ
ftr-334	1352	6	secretary	secretary	NOUN
ftr-334	1352	7	of	of	ADP
ftr-334	1352	8	tax	tax	NOUN
ftr-334	1352	9	policy	policy	NOUN
ftr-334	1352	10	will	will	AUX
ftr-334	1352	11	help	help	VERB
ftr-334	1352	12	ensure	ensure	VERB
ftr-334	1352	13	subregulatory	subregulatory	ADJ
ftr-334	1352	14	guidance	guidance	NOUN
ftr-334	1352	15	will	will	AUX
ftr-334	1352	16	not	not	PART
ftr-334	1352	17	be	be	AUX
ftr-334	1352	18	bottlenecked	bottleneck	VERB
ftr-334	1352	19	by	by	ADP
ftr-334	1352	20	tas	ta	NOUN
ftr-334	1352	21	comments	comment	NOUN
ftr-334	1352	22	,	,	PUNCT
ftr-334	1352	23	but	but	CCONJ
ftr-334	1352	24	will	will	AUX
ftr-334	1352	25	also	also	ADV
ftr-334	1352	26	balance	balance	VERB
ftr-334	1352	27	the	the	DET
ftr-334	1352	28	interests	interest	NOUN
ftr-334	1352	29	of	of	ADP
ftr-334	1352	30	all	all	DET
ftr-334	1352	31	parties	party	NOUN
ftr-334	1352	32	.	.	PUNCT
ftr-334	1353	1	218	218	NUM
ftr-334	1353	2	.	.	PUNCT
ftr-334	1353	3	well	well	ADV
ftr-334	1353	4	-	-	PUNCT
ftr-334	1353	5	financed	finance	VERB
ftr-334	1353	6	public	public	ADJ
ftr-334	1353	7	interest	interest	NOUN
ftr-334	1353	8	groups	group	NOUN
ftr-334	1353	9	have	have	VERB
ftr-334	1353	10	the	the	DET
ftr-334	1353	11	ability	ability	NOUN
ftr-334	1353	12	to	to	PART
ftr-334	1353	13	lobby	lobby	VERB
ftr-334	1353	14	agencies	agency	NOUN
ftr-334	1353	15	in	in	ADP
ftr-334	1353	16	order	order	NOUN
ftr-334	1353	17	to	to	PART
ftr-334	1353	18	advance	advance	VERB
ftr-334	1353	19	their	their	PRON
ftr-334	1353	20	views	view	NOUN
ftr-334	1353	21	in	in	ADP
ftr-334	1353	22	the	the	DET
ftr-334	1353	23	policy	policy	NOUN
ftr-334	1353	24	and	and	CCONJ
ftr-334	1353	25	regulations	regulation	NOUN
ftr-334	1353	26	produced	produce	VERB
ftr-334	1353	27	.	.	PUNCT
ftr-334	1354	1	see	see	VERB
ftr-334	1354	2	wagner	wagner	PROPN
ftr-334	1354	3	,	,	PUNCT
ftr-334	1354	4	administrative	administrative	ADJ
ftr-334	1354	5	law	law	NOUN
ftr-334	1354	6	,	,	PUNCT
ftr-334	1354	7	supra	supra	PROPN
ftr-334	1354	8	note	note	NOUN
ftr-334	1354	9	149	149	NUM
ftr-334	1354	10	,	,	PUNCT
ftr-334	1354	11	at	at	ADP
ftr-334	1354	12	1349	1349	NUM
ftr-334	1354	13	(	(	PUNCT
ftr-334	1354	14	using	use	VERB
ftr-334	1354	15	epa	epa	PROPN
ftr-334	1354	16	rulemaking	rulemaking	NOUN
ftr-334	1354	17	as	as	ADP
ftr-334	1354	18	an	an	DET
ftr-334	1354	19	example	example	NOUN
ftr-334	1354	20	for	for	SCONJ
ftr-334	1354	21	interest	interest	NOUN
ftr-334	1354	22	groups	group	NOUN
ftr-334	1354	23	to	to	PART
ftr-334	1354	24	infiltrate	infiltrate	VERB
ftr-334	1354	25	policymaking	policymaking	NOUN
ftr-334	1354	26	)	)	PUNCT
ftr-334	1354	27	.	.	PUNCT
ftr-334	1355	1	this	this	DET
ftr-334	1355	2	public	public	ADJ
ftr-334	1355	3	interest	interest	NOUN
ftr-334	1355	4	community	community	NOUN
ftr-334	1355	5	has	have	AUX
ftr-334	1355	6	traditionally	traditionally	ADV
ftr-334	1355	7	had	have	VERB
ftr-334	1355	8	little	little	ADJ
ftr-334	1355	9	involvement	involvement	NOUN
ftr-334	1355	10	with	with	ADP
ftr-334	1355	11	the	the	DET
ftr-334	1355	12	formulation	formulation	NOUN
ftr-334	1355	13	of	of	ADP
ftr-334	1355	14	irs	irs	PROPN
ftr-334	1355	15	guidance	guidance	NOUN
ftr-334	1355	16	,	,	PUNCT
ftr-334	1355	17	with	with	ADP
ftr-334	1355	18	one	one	NUM
ftr-334	1355	19	major	major	ADJ
ftr-334	1355	20	exception	exception	NOUN
ftr-334	1355	21	.	.	PUNCT
ftr-334	1356	1	one	one	NUM
ftr-334	1356	2	area	area	NOUN
ftr-334	1356	3	where	where	SCONJ
ftr-334	1356	4	public	public	ADJ
ftr-334	1356	5	interest	interest	NOUN
ftr-334	1356	6	advocates	advocate	NOUN
ftr-334	1356	7	have	have	AUX
ftr-334	1356	8	greatly	greatly	ADV
ftr-334	1356	9	influenced	influence	VERB
ftr-334	1356	10	irs	irs	PROPN
ftr-334	1356	11	policy	policy	NOUN
ftr-334	1356	12	is	be	AUX
ftr-334	1356	13	with	with	ADP
ftr-334	1356	14	respect	respect	NOUN
ftr-334	1356	15	to	to	PART
ftr-334	1356	16	refund	refund	VERB
ftr-334	1356	17	anticipation	anticipation	NOUN
ftr-334	1356	18	loans	loan	NOUN
ftr-334	1356	19	(	(	PUNCT
ftr-334	1356	20	rals	ral	NOUN
ftr-334	1356	21	)	)	PUNCT
ftr-334	1356	22	.	.	PUNCT
ftr-334	1357	1	rals	ral	NOUN
ftr-334	1357	2	are	be	AUX
ftr-334	1357	3	short	short	ADJ
ftr-334	1357	4	-	-	PUNCT
ftr-334	1357	5	term	term	NOUN
ftr-334	1357	6	loans	loan	NOUN
ftr-334	1357	7	secured	secure	VERB
ftr-334	1357	8	by	by	ADP
ftr-334	1357	9	a	a	DET
ftr-334	1357	10	taxpayer	taxpayer	NOUN
ftr-334	1357	11	's	's	PART
ftr-334	1357	12	anticipated	anticipate	VERB
ftr-334	1357	13	tax	tax	NOUN
ftr-334	1357	14	refund	refund	NOUN
ftr-334	1357	15	amount	amount	NOUN
ftr-334	1357	16	.	.	PUNCT
ftr-334	1358	1	in	in	ADP
ftr-334	1358	2	2011	2011	NUM
ftr-334	1358	3	,	,	PUNCT
ftr-334	1358	4	the	the	DET
ftr-334	1358	5	irs	irs	PROPN
ftr-334	1358	6	effectively	effectively	ADV
ftr-334	1358	7	curtailed	curtail	VERB
ftr-334	1358	8	the	the	DET
ftr-334	1358	9	practice	practice	NOUN
ftr-334	1358	10	by	by	ADP
ftr-334	1358	11	no	no	ADV
ftr-334	1358	12	longer	long	ADV
ftr-334	1358	13	revealing	reveal	VERB
ftr-334	1358	14	information	information	NOUN
ftr-334	1358	15	about	about	ADP
ftr-334	1358	16	a	a	DET
ftr-334	1358	17	potential	potential	ADJ
ftr-334	1358	18	lender	lender	NOUN
ftr-334	1358	19	's	's	PART
ftr-334	1358	20	past	past	ADJ
ftr-334	1358	21	due	due	ADJ
ftr-334	1358	22	tax	tax	NOUN
ftr-334	1358	23	liabilities	liability	NOUN
ftr-334	1358	24	or	or	CCONJ
ftr-334	1358	25	other	other	ADJ
ftr-334	1358	26	liabilities	liability	NOUN
ftr-334	1358	27	that	that	SCONJ
ftr-334	1358	28	the	the	DET
ftr-334	1358	29	irs	irs	PROPN
ftr-334	1358	30	can	can	AUX
ftr-334	1358	31	satisfy	satisfy	VERB
ftr-334	1358	32	with	with	ADP
ftr-334	1358	33	refunds	refund	NOUN
ftr-334	1358	34	.	.	PUNCT
ftr-334	1359	1	due	due	ADP
ftr-334	1359	2	to	to	ADP
ftr-334	1359	3	the	the	DET
ftr-334	1359	4	high	high	ADJ
ftr-334	1359	5	cost	cost	NOUN
ftr-334	1359	6	of	of	ADP
ftr-334	1359	7	those	those	DET
ftr-334	1359	8	loans	loan	NOUN
ftr-334	1359	9	and	and	CCONJ
ftr-334	1359	10	questionable	questionable	ADJ
ftr-334	1359	11	trade	trade	NOUN
ftr-334	1359	12	practices	practice	NOUN
ftr-334	1359	13	,	,	PUNCT
ftr-334	1359	14	the	the	DET
ftr-334	1359	15	public	public	ADJ
ftr-334	1359	16	interest	interest	NOUN
ftr-334	1359	17	community	community	NOUN
ftr-334	1359	18	had	have	VERB
ftr-334	1359	19	a	a	DET
ftr-334	1359	20	longstanding	longstanding	ADJ
ftr-334	1359	21	practice	practice	NOUN
ftr-334	1359	22	of	of	ADP
ftr-334	1359	23	attempting	attempt	VERB
ftr-334	1359	24	to	to	PART
ftr-334	1359	25	convince	convince	VERB
ftr-334	1359	26	irs	irs	PROPN
ftr-334	1360	1	5772012	5772012	NUM
ftr-334	1360	2	]	]	PUNCT
ftr-334	1361	1	florida	florida	PROPN
ftr-334	1361	2	tax	tax	PROPN
ftr-334	1361	3	review	review	NOUN
ftr-334	1361	4	apply	apply	VERB
ftr-334	1361	5	to	to	PART
ftr-334	1361	6	limit	limit	VERB
ftr-334	1361	7	the	the	DET
ftr-334	1361	8	lobbying	lobbying	NOUN
ftr-334	1361	9	activities	activity	NOUN
ftr-334	1361	10	of	of	ADP
ftr-334	1361	11	legal	legal	ADJ
ftr-334	1361	12	service	service	NOUN
ftr-334	1361	13	organizations	organization	NOUN
ftr-334	1361	14	219	219	NUM
ftr-334	1361	15	and	and	CCONJ
ftr-334	1361	16	particular	particular	ADJ
ftr-334	1361	17	restrictions	restriction	NOUN
ftr-334	1361	18	that	that	PRON
ftr-334	1361	19	apply	apply	VERB
ftr-334	1361	20	to	to	ADP
ftr-334	1361	21	federally	federally	ADV
ftr-334	1361	22	funded	fund	VERB
ftr-334	1361	23	tax	tax	NOUN
ftr-334	1361	24	clinics	clinic	NOUN
ftr-334	1361	25	,	,	PUNCT
ftr-334	1361	26	there	there	PRON
ftr-334	1361	27	is	be	VERB
ftr-334	1361	28	ample	ample	ADJ
ftr-334	1361	29	opportunity	opportunity	NOUN
ftr-334	1361	30	for	for	SCONJ
ftr-334	1361	31	the	the	DET
ftr-334	1361	32	irs	irs	PROPN
ftr-334	1361	33	to	to	PART
ftr-334	1361	34	capitalize	capitalize	VERB
ftr-334	1361	35	on	on	ADP
ftr-334	1361	36	clinics	clinic	NOUN
ftr-334	1361	37	involvement	involvement	NOUN
ftr-334	1361	38	with	with	ADP
ftr-334	1361	39	low	low	ADJ
ftr-334	1361	40	income	income	NOUN
ftr-334	1361	41	taxpayers	taxpayer	NOUN
ftr-334	1361	42	before	before	SCONJ
ftr-334	1361	43	the	the	DET
ftr-334	1361	44	irs	irs	PROPN
ftr-334	1361	45	puts	put	VERB
ftr-334	1361	46	in	in	ADP
ftr-334	1361	47	place	place	NOUN
ftr-334	1361	48	rules	rule	NOUN
ftr-334	1361	49	that	that	PRON
ftr-334	1361	50	may	may	AUX
ftr-334	1361	51	become	become	VERB
ftr-334	1361	52	the	the	DET
ftr-334	1361	53	subject	subject	NOUN
ftr-334	1361	54	of	of	ADP
ftr-334	1361	55	resource	resource	NOUN
ftr-334	1361	56	intensive	intensive	ADJ
ftr-334	1361	57	litigation	litigation	NOUN
ftr-334	1361	58	if	if	SCONJ
ftr-334	1361	59	the	the	DET
ftr-334	1361	60	rules	rule	NOUN
ftr-334	1361	61	are	be	AUX
ftr-334	1361	62	improper	improper	ADJ
ftr-334	1361	63	or	or	CCONJ
ftr-334	1361	64	unwise	unwise	ADJ
ftr-334	1361	65	in	in	ADP
ftr-334	1361	66	the	the	DET
ftr-334	1361	67	first	first	ADJ
ftr-334	1361	68	instance.22	instance.22	NOUN
ftr-334	1361	69	0	0	PUNCT
ftr-334	1361	70	since	since	SCONJ
ftr-334	1361	71	1998	1998	NUM
ftr-334	1361	72	,	,	PUNCT
ftr-334	1361	73	tax	tax	NOUN
ftr-334	1361	74	clinics	clinic	NOUN
ftr-334	1361	75	that	that	PRON
ftr-334	1361	76	meet	meet	VERB
ftr-334	1361	77	certain	certain	ADJ
ftr-334	1361	78	criteria	criterion	NOUN
ftr-334	1361	79	,	,	PUNCT
ftr-334	1361	80	including	include	VERB
ftr-334	1361	81	representing	represent	VERB
ftr-334	1361	82	low	low	ADJ
ftr-334	1361	83	-	-	PUNCT
ftr-334	1361	84	income	income	NOUN
ftr-334	1361	85	221	221	NUM
ftr-334	1361	86	taxpayers	taxpayer	NOUN
ftr-334	1361	87	or	or	CCONJ
ftr-334	1361	88	providing	provide	VERB
ftr-334	1361	89	outreach	outreach	NOUN
ftr-334	1361	90	to	to	ADP
ftr-334	1361	91	taxpayers	taxpayer	NOUN
ftr-334	1361	92	who	who	PRON
ftr-334	1361	93	have	have	VERB
ftr-334	1361	94	limited	limit	VERB
ftr-334	1361	95	english	english	ADJ
ftr-334	1361	96	proficiency	proficiency	NOUN
ftr-334	1361	97	,	,	PUNCT
ftr-334	1361	98	receive	receive	VERB
ftr-334	1361	99	matching	match	VERB
ftr-334	1361	100	federal	federal	ADJ
ftr-334	1361	101	funding.222	funding.222	NOUN
ftr-334	1361	102	and	and	CCONJ
ftr-334	1361	103	congress	congress	PROPN
ftr-334	1361	104	to	to	PART
ftr-334	1361	105	limit	limit	VERB
ftr-334	1361	106	their	their	PRON
ftr-334	1361	107	availability	availability	NOUN
ftr-334	1361	108	.	.	PUNCT
ftr-334	1362	1	see	see	VERB
ftr-334	1362	2	danielle	danielle	PROPN
ftr-334	1362	3	douglas	douglas	PROPN
ftr-334	1362	4	,	,	PUNCT
ftr-334	1362	5	end	end	NOUN
ftr-334	1362	6	of	of	ADP
ftr-334	1362	7	the	the	DET
ftr-334	1362	8	rals	ral	NOUN
ftr-334	1362	9	?	?	PUNCT
ftr-334	1362	10	,	,	PUNCT
ftr-334	1362	11	the	the	DET
ftr-334	1362	12	washington	washington	PROPN
ftr-334	1362	13	post	post	PROPN
ftr-334	1362	14	,	,	PUNCT
ftr-334	1362	15	mar	mar	PROPN
ftr-334	1362	16	.	.	PROPN
ftr-334	1362	17	27	27	NUM
ftr-334	1362	18	,	,	PUNCT
ftr-334	1362	19	2011	2011	NUM
ftr-334	1362	20	,	,	PUNCT
ftr-334	1362	21	http://www.washingtonpost.com/	http://www.washingtonpost.com/	ADJ
ftr-334	1362	22	capital	capital	NOUN
ftr-334	1362	23	business	business	NOUN
ftr-334	1362	24	/	/	SYM
ftr-334	1362	25	end	end	NOUN
ftr-334	1362	26	-	-	PUNCT
ftr-334	1362	27	of	of	ADP
ftr-334	1362	28	-	-	PUNCT
ftr-334	1362	29	the	the	DET
ftr-334	1362	30	-	-	PUNCT
ftr-334	1362	31	rals/2011/03/25	rals/2011/03/25	NOUN
ftr-334	1362	32	/	/	SYM
ftr-334	1362	33	afnqjvkbstory.html	afnqjvkbstory.html	NOUN
ftr-334	1362	34	.	.	PUNCT
ftr-334	1363	1	219	219	NUM
ftr-334	1363	2	.	.	PUNCT
ftr-334	1364	1	see	see	VERB
ftr-334	1364	2	45	45	NUM
ftr-334	1364	3	c.f.r	c.f.r	NOUN
ftr-334	1364	4	.	.	PUNCT
ftr-334	1365	1	pt	pt	PROPN
ftr-334	1365	2	.	.	PROPN
ftr-334	1365	3	1612	1612	NUM
ftr-334	1365	4	.	.	PUNCT
ftr-334	1366	1	restrictions	restriction	NOUN
ftr-334	1366	2	in	in	ADP
ftr-334	1366	3	lobbying	lobbying	NOUN
ftr-334	1366	4	and	and	CCONJ
ftr-334	1366	5	certain	certain	ADJ
ftr-334	1366	6	other	other	ADJ
ftr-334	1366	7	activities	activity	NOUN
ftr-334	1366	8	(	(	PUNCT
ftr-334	1366	9	specifying	specify	VERB
ftr-334	1366	10	which	which	DET
ftr-334	1366	11	activities	activity	NOUN
ftr-334	1366	12	are	be	AUX
ftr-334	1366	13	prohibited	prohibit	VERB
ftr-334	1366	14	for	for	ADP
ftr-334	1366	15	recipients	recipient	NOUN
ftr-334	1366	16	are	be	AUX
ftr-334	1366	17	legal	legal	ADJ
ftr-334	1366	18	services	service	NOUN
ftr-334	1366	19	corporation	corporation	NOUN
ftr-334	1366	20	grant	grant	NOUN
ftr-334	1366	21	recipients	recipient	NOUN
ftr-334	1366	22	)	)	PUNCT
ftr-334	1366	23	.	.	PUNCT
ftr-334	1367	1	see	see	VERB
ftr-334	1367	2	also	also	ADV
ftr-334	1367	3	legal	legal	ADJ
ftr-334	1367	4	aid	aid	NOUN
ftr-334	1367	5	services	service	NOUN
ftr-334	1367	6	of	of	ADP
ftr-334	1367	7	oregon	oregon	PROPN
ftr-334	1367	8	v.	v.	ADP
ftr-334	1367	9	legal	legal	PROPN
ftr-334	1367	10	services	services	PROPN
ftr-334	1367	11	corp	corp	PROPN
ftr-334	1367	12	.	.	PROPN
ftr-334	1367	13	,	,	PUNCT
ftr-334	1367	14	608	608	NUM
ftr-334	1367	15	f.3d	f.3d	NUM
ftr-334	1367	16	1084	1084	NUM
ftr-334	1367	17	(	(	PUNCT
ftr-334	1367	18	9th	9th	ADJ
ftr-334	1367	19	cir	cir	NOUN
ftr-334	1367	20	.	.	PUNCT
ftr-334	1367	21	2010	2010	NUM
ftr-334	1367	22	)	)	PUNCT
ftr-334	1367	23	.	.	PUNCT
ftr-334	1368	1	because	because	SCONJ
ftr-334	1368	2	not	not	PART
ftr-334	1368	3	all	all	DET
ftr-334	1368	4	clinics	clinic	NOUN
ftr-334	1368	5	receive	receive	VERB
ftr-334	1368	6	funding	funding	NOUN
ftr-334	1368	7	from	from	ADP
ftr-334	1368	8	legal	legal	ADJ
ftr-334	1368	9	services	service	NOUN
ftr-334	1368	10	,	,	PUNCT
ftr-334	1368	11	they	they	PRON
ftr-334	1368	12	are	be	AUX
ftr-334	1368	13	not	not	PART
ftr-334	1368	14	confined	confine	VERB
ftr-334	1368	15	to	to	ADP
ftr-334	1368	16	these	these	DET
ftr-334	1368	17	restrictions	restriction	NOUN
ftr-334	1368	18	.	.	PUNCT
ftr-334	1369	1	i	i	PRON
ftr-334	1369	2	d.	d.	PROPN
ftr-334	1369	3	220	220	NUM
ftr-334	1369	4	.	.	PUNCT
ftr-334	1370	1	low	low	ADJ
ftr-334	1370	2	income	income	NOUN
ftr-334	1370	3	tax	tax	NOUN
ftr-334	1370	4	clinics	clinic	NOUN
ftr-334	1370	5	(	(	PUNCT
ftr-334	1370	6	litcs	litcs	PROPN
ftr-334	1370	7	)	)	PUNCT
ftr-334	1370	8	specifically	specifically	ADV
ftr-334	1370	9	are	be	AUX
ftr-334	1370	10	restricted	restrict	VERB
ftr-334	1370	11	from	from	ADP
ftr-334	1370	12	using	use	VERB
ftr-334	1370	13	any	any	DET
ftr-334	1370	14	federal	federal	ADJ
ftr-334	1370	15	grant	grant	NOUN
ftr-334	1370	16	funds	fund	NOUN
ftr-334	1370	17	or	or	CCONJ
ftr-334	1370	18	matching	matching	NOUN
ftr-334	1370	19	grant	grant	NOUN
ftr-334	1370	20	funds	fund	NOUN
ftr-334	1370	21	to	to	ADP
ftr-334	1370	22	either	either	CCONJ
ftr-334	1370	23	directly	directly	ADV
ftr-334	1370	24	or	or	CCONJ
ftr-334	1370	25	indirectly	indirectly	ADV
ftr-334	1370	26	support	support	VERB
ftr-334	1370	27	,	,	PUNCT
ftr-334	1370	28	modify	modify	VERB
ftr-334	1370	29	,	,	PUNCT
ftr-334	1370	30	or	or	CCONJ
ftr-334	1370	31	adopt	adopt	VERB
ftr-334	1370	32	any	any	DET
ftr-334	1370	33	low	low	ADJ
ftr-334	1370	34	,	,	PUNCT
ftr-334	1370	35	regulation	regulation	NOUN
ftr-334	1370	36	or	or	CCONJ
ftr-334	1370	37	policy	policy	NOUN
ftr-334	1370	38	at	at	ADP
ftr-334	1370	39	any	any	DET
ftr-334	1370	40	level	level	NOUN
ftr-334	1370	41	of	of	ADP
ftr-334	1370	42	government	government	NOUN
ftr-334	1370	43	.	.	PUNCT
ftr-334	1371	1	to	to	PART
ftr-334	1371	2	clarify	clarify	VERB
ftr-334	1371	3	,	,	PUNCT
ftr-334	1371	4	the	the	DET
ftr-334	1371	5	2012	2012	NUM
ftr-334	1371	6	grant	grant	NOUN
ftr-334	1371	7	application	application	NOUN
ftr-334	1371	8	packages	package	NOUN
ftr-334	1371	9	outlines	outline	VERB
ftr-334	1371	10	distinctions	distinction	NOUN
ftr-334	1371	11	between	between	ADP
ftr-334	1371	12	permitted	permit	VERB
ftr-334	1371	13	and	and	CCONJ
ftr-334	1371	14	prohibited	prohibit	VERB
ftr-334	1371	15	activities	activity	NOUN
ftr-334	1371	16	.	.	PUNCT
ftr-334	1372	1	low	low	ADJ
ftr-334	1372	2	income	income	NOUN
ftr-334	1372	3	taxpayers	taxpayer	NOUN
ftr-334	1372	4	clinic	clinic	PROPN
ftr-334	1372	5	2012	2012	NUM
ftr-334	1372	6	grant	grant	NOUN
ftr-334	1372	7	application	application	NOUN
ftr-334	1372	8	and	and	CCONJ
ftr-334	1372	9	guidelines	guideline	NOUN
ftr-334	1372	10	,	,	PUNCT
ftr-334	1372	11	irs	irs	PROPN
ftr-334	1372	12	publication	publication	NOUN
ftr-334	1372	13	3319	3319	NUM
ftr-334	1372	14	(	(	PUNCT
ftr-334	1372	15	rev	rev	VERB
ftr-334	1372	16	.	.	PROPN
ftr-334	1372	17	9	9	NUM
ftr-334	1372	18	-	-	SYM
ftr-334	1372	19	2011	2011	NUM
ftr-334	1372	20	)	)	PUNCT
ftr-334	1373	1	[	[	X
ftr-334	1373	2	hereinafter	hereinafter	NOUN
ftr-334	1373	3	grant	grant	NOUN
ftr-334	1373	4	application	application	NOUN
ftr-334	1373	5	]	]	PUNCT
ftr-334	1373	6	.	.	PUNCT
ftr-334	1374	1	for	for	ADP
ftr-334	1374	2	example	example	NOUN
ftr-334	1374	3	,	,	PUNCT
ftr-334	1374	4	grantees	grantee	NOUN
ftr-334	1374	5	are	be	AUX
ftr-334	1374	6	prohibited	prohibit	VERB
ftr-334	1374	7	from	from	ADP
ftr-334	1374	8	using	use	VERB
ftr-334	1374	9	federal	federal	ADJ
ftr-334	1374	10	grant	grant	NOUN
ftr-334	1374	11	funds	fund	NOUN
ftr-334	1374	12	and	and	CCONJ
ftr-334	1374	13	matching	match	VERB
ftr-334	1374	14	funds	fund	NOUN
ftr-334	1374	15	to	to	PART
ftr-334	1374	16	"	"	PUNCT
ftr-334	1374	17	draft	draft	VERB
ftr-334	1374	18	or	or	CCONJ
ftr-334	1374	19	assist	assist	VERB
ftr-334	1374	20	in	in	ADP
ftr-334	1374	21	the	the	DET
ftr-334	1374	22	drafting	drafting	NOUN
ftr-334	1374	23	of	of	ADP
ftr-334	1374	24	legislation	legislation	NOUN
ftr-334	1374	25	or	or	CCONJ
ftr-334	1374	26	provide	provide	VERB
ftr-334	1374	27	comments	comment	NOUN
ftr-334	1374	28	on	on	ADP
ftr-334	1374	29	draft	draft	NOUN
ftr-334	1374	30	legislation	legislation	NOUN
ftr-334	1374	31	.	.	PUNCT
ftr-334	1374	32	"	"	PUNCT
ftr-334	1375	1	i	i	PRON
ftr-334	1375	2	d.	d.	PROPN
ftr-334	1375	3	at	at	ADP
ftr-334	1375	4	38	38	NUM
ftr-334	1375	5	.	.	PUNCT
ftr-334	1376	1	it	it	PRON
ftr-334	1376	2	is	be	AUX
ftr-334	1376	3	permissible	permissible	ADJ
ftr-334	1376	4	,	,	PUNCT
ftr-334	1376	5	however	however	ADV
ftr-334	1376	6	,	,	PUNCT
ftr-334	1376	7	to	to	PART
ftr-334	1376	8	use	use	VERB
ftr-334	1376	9	funds	fund	NOUN
ftr-334	1376	10	to	to	PART
ftr-334	1376	11	educate	educate	VERB
ftr-334	1376	12	the	the	DET
ftr-334	1376	13	public	public	NOUN
ftr-334	1376	14	or	or	CCONJ
ftr-334	1376	15	constituents	constituent	NOUN
ftr-334	1376	16	on	on	ADP
ftr-334	1376	17	legislative	legislative	ADJ
ftr-334	1376	18	issues	issue	NOUN
ftr-334	1376	19	,	,	PUNCT
ftr-334	1376	20	"	"	PUNCT
ftr-334	1376	21	so	so	ADV
ftr-334	1376	22	long	long	ADV
ftr-334	1376	23	as	as	SCONJ
ftr-334	1376	24	the	the	DET
ftr-334	1376	25	education	education	NOUN
ftr-334	1376	26	is	be	AUX
ftr-334	1376	27	not	not	PART
ftr-334	1376	28	part	part	NOUN
ftr-334	1376	29	of	of	ADP
ftr-334	1376	30	a	a	DET
ftr-334	1376	31	broader	broad	ADJ
ftr-334	1376	32	effort	effort	NOUN
ftr-334	1376	33	to	to	PART
ftr-334	1376	34	directly	directly	ADV
ftr-334	1376	35	or	or	CCONJ
ftr-334	1376	36	indirectly	indirectly	ADV
ftr-334	1376	37	.	.	PUNCT
ftr-334	1376	38	.	.	PUNCT
ftr-334	1376	39	.	.	PUNCT
ftr-334	1377	1	influence	influence	NOUN
ftr-334	1377	2	legislators	legislator	NOUN
ftr-334	1377	3	on	on	ADP
ftr-334	1377	4	a	a	DET
ftr-334	1377	5	specific	specific	ADJ
ftr-334	1377	6	piece	piece	NOUN
ftr-334	1377	7	of	of	ADP
ftr-334	1377	8	legislation	legislation	NOUN
ftr-334	1377	9	or	or	CCONJ
ftr-334	1377	10	legislative	legislative	ADJ
ftr-334	1377	11	issue	issue	NOUN
ftr-334	1377	12	.	.	PUNCT
ftr-334	1377	13	"	"	PUNCT
ftr-334	1378	1	i	i	PRON
ftr-334	1378	2	d.	d.	PROPN
ftr-334	1378	3	at	at	ADP
ftr-334	1378	4	39	39	NUM
ftr-334	1378	5	,	,	PUNCT
ftr-334	1378	6	67	67	NUM
ftr-334	1378	7	.	.	PUNCT
ftr-334	1379	1	see	see	VERB
ftr-334	1379	2	also	also	ADV
ftr-334	1379	3	31	31	NUM
ftr-334	1379	4	usc	usc	PROPN
ftr-334	1379	5	§	§	PROPN
ftr-334	1379	6	1352	1352	NUM
ftr-334	1379	7	;	;	PUNCT
ftr-334	1379	8	2	2	NUM
ftr-334	1379	9	cfr	cfr	NOUN
ftr-334	1379	10	pt	pt	NOUN
ftr-334	1379	11	.	.	PROPN
ftr-334	1379	12	230	230	NUM
ftr-334	1379	13	,	,	PUNCT
ftr-334	1379	14	220	220	NUM
ftr-334	1379	15	;	;	PUNCT
ftr-334	1379	16	publicity	publicity	NOUN
ftr-334	1379	17	and	and	CCONJ
ftr-334	1379	18	propaganda	propaganda	NOUN
ftr-334	1379	19	/	/	SYM
ftr-334	1379	20	appropriations	appropriation	NOUN
ftr-334	1379	21	laws	law	NOUN
ftr-334	1379	22	restrictions	restriction	NOUN
ftr-334	1379	23	;	;	PUNCT
ftr-334	1379	24	2012	2012	NUM
ftr-334	1379	25	grant	grant	NOUN
ftr-334	1379	26	application	application	NOUN
ftr-334	1379	27	supra	supra	NOUN
ftr-334	1379	28	at	at	ADP
ftr-334	1379	29	40	40	NUM
ftr-334	1379	30	(	(	PUNCT
ftr-334	1379	31	identifying	identify	VERB
ftr-334	1379	32	these	these	DET
ftr-334	1379	33	sources	source	NOUN
ftr-334	1379	34	of	of	ADP
ftr-334	1379	35	guidance	guidance	NOUN
ftr-334	1379	36	on	on	ADP
ftr-334	1379	37	lobbying	lobbying	NOUN
ftr-334	1379	38	activities	activity	NOUN
ftr-334	1379	39	and	and	CCONJ
ftr-334	1379	40	effect	effect	NOUN
ftr-334	1379	41	on	on	ADP
ftr-334	1379	42	litc	litc	ADJ
ftr-334	1379	43	activity	activity	NOUN
ftr-334	1379	44	)	)	PUNCT
ftr-334	1379	45	.	.	PUNCT
ftr-334	1380	1	note	note	VERB
ftr-334	1380	2	that	that	SCONJ
ftr-334	1380	3	some	some	DET
ftr-334	1380	4	tax	tax	NOUN
ftr-334	1380	5	clinics	clinic	NOUN
ftr-334	1380	6	,	,	PUNCT
ftr-334	1380	7	including	include	VERB
ftr-334	1380	8	the	the	DET
ftr-334	1380	9	benjamin	benjamin	PROPN
ftr-334	1380	10	cardozo	cardozo	PROPN
ftr-334	1380	11	school	school	PROPN
ftr-334	1380	12	of	of	ADP
ftr-334	1380	13	law	law	NOUN
ftr-334	1380	14	tax	tax	NOUN
ftr-334	1380	15	clinic	clinic	NOUN
ftr-334	1380	16	,	,	PUNCT
ftr-334	1380	17	do	do	AUX
ftr-334	1380	18	not	not	PART
ftr-334	1380	19	receive	receive	VERB
ftr-334	1380	20	federal	federal	ADJ
ftr-334	1380	21	funding	funding	NOUN
ftr-334	1380	22	and	and	CCONJ
ftr-334	1380	23	would	would	AUX
ftr-334	1380	24	not	not	PART
ftr-334	1380	25	be	be	AUX
ftr-334	1380	26	subject	subject	ADJ
ftr-334	1380	27	to	to	ADP
ftr-334	1380	28	these	these	DET
ftr-334	1380	29	limits	limit	NOUN
ftr-334	1380	30	.	.	PUNCT
ftr-334	1381	1	221	221	NUM
ftr-334	1381	2	.	.	PUNCT
ftr-334	1382	1	the	the	DET
ftr-334	1382	2	term	term	NOUN
ftr-334	1382	3	low	low	ADJ
ftr-334	1382	4	-	-	PUNCT
ftr-334	1382	5	income	income	NOUN
ftr-334	1382	6	taxpayer	taxpayer	NOUN
ftr-334	1382	7	clinic	clinic	PROPN
ftr-334	1382	8	means	mean	VERB
ftr-334	1382	9	that	that	SCONJ
ftr-334	1382	10	a	a	DET
ftr-334	1382	11	clinic	clinic	NOUN
ftr-334	1382	12	:	:	PUNCT
ftr-334	1382	13	(	(	PUNCT
ftr-334	1382	14	i	i	NOUN
ftr-334	1382	15	)	)	PUNCT
ftr-334	1382	16	does	do	AUX
ftr-334	1382	17	not	not	PART
ftr-334	1382	18	charge	charge	VERB
ftr-334	1382	19	more	more	ADJ
ftr-334	1382	20	than	than	ADP
ftr-334	1382	21	a	a	DET
ftr-334	1382	22	nominal	nominal	ADJ
ftr-334	1382	23	fee	fee	NOUN
ftr-334	1382	24	for	for	ADP
ftr-334	1382	25	its	its	PRON
ftr-334	1382	26	services	service	NOUN
ftr-334	1382	27	;	;	PUNCT
ftr-334	1382	28	and	and	CCONJ
ftr-334	1382	29	(	(	PUNCT
ftr-334	1382	30	ii	ii	NOUN
ftr-334	1382	31	)	)	PUNCT
ftr-334	1382	32	represents	represent	VERB
ftr-334	1382	33	low	low	ADJ
ftr-334	1382	34	-	-	PUNCT
ftr-334	1382	35	income	income	NOUN
ftr-334	1382	36	taxpayers	taxpayer	NOUN
ftr-334	1382	37	in	in	ADP
ftr-334	1382	38	controversies	controversy	NOUN
ftr-334	1382	39	with	with	ADP
ftr-334	1382	40	the	the	DET
ftr-334	1382	41	irs	irs	PROPN
ftr-334	1382	42	or	or	CCONJ
ftr-334	1382	43	operates	operate	VERB
ftr-334	1382	44	programs	program	NOUN
ftr-334	1382	45	to	to	PART
ftr-334	1382	46	inform	inform	VERB
ftr-334	1382	47	individuals	individual	NOUN
ftr-334	1382	48	for	for	ADP
ftr-334	1382	49	whom	whom	PRON
ftr-334	1382	50	english	english	PROPN
ftr-334	1382	51	is	be	AUX
ftr-334	1382	52	a	a	DET
ftr-334	1382	53	second	second	ADJ
ftr-334	1382	54	language	language	NOUN
ftr-334	1382	55	about	about	ADP
ftr-334	1382	56	their	their	PRON
ftr-334	1382	57	rights	right	NOUN
ftr-334	1382	58	and	and	CCONJ
ftr-334	1382	59	responsibilities	responsibility	NOUN
ftr-334	1382	60	.	.	PUNCT
ftr-334	1383	1	see	see	VERB
ftr-334	1383	2	i.r.c	i.r.c	NOUN
ftr-334	1383	3	.	.	PUNCT
ftr-334	1384	1	§	§	PROPN
ftr-334	1384	2	7526(b)(1)(a	7526(b)(1)(a	NUM
ftr-334	1384	3	)	)	PUNCT
ftr-334	1384	4	.	.	PUNCT
ftr-334	1385	1	the	the	DET
ftr-334	1385	2	statute	statute	NOUN
ftr-334	1385	3	does	do	AUX
ftr-334	1385	4	,	,	PUNCT
ftr-334	1385	5	however	however	ADV
ftr-334	1385	6	,	,	PUNCT
ftr-334	1385	7	give	give	VERB
ftr-334	1385	8	some	some	DET
ftr-334	1385	9	room	room	NOUN
ftr-334	1385	10	for	for	ADP
ftr-334	1385	11	up	up	ADP
ftr-334	1385	12	to	to	PART
ftr-334	1385	13	10	10	NUM
ftr-334	1385	14	percent	percent	NOUN
ftr-334	1385	15	of	of	ADP
ftr-334	1385	16	cases	case	NOUN
ftr-334	1385	17	in	in	ADP
ftr-334	1385	18	a	a	DET
ftr-334	1385	19	given	give	VERB
ftr-334	1385	20	year	year	NOUN
ftr-334	1385	21	to	to	PART
ftr-334	1385	22	include	include	VERB
ftr-334	1385	23	taxpayers	taxpayer	NOUN
ftr-334	1385	24	other	other	ADJ
ftr-334	1385	25	than	than	ADP
ftr-334	1385	26	those	those	PRON
ftr-334	1385	27	defined	define	VERB
ftr-334	1385	28	as	as	ADP
ftr-334	1385	29	"	"	PUNCT
ftr-334	1385	30	low	low	ADJ
ftr-334	1385	31	-	-	PUNCT
ftr-334	1385	32	income	income	NOUN
ftr-334	1385	33	.	.	PUNCT
ftr-334	1385	34	"	"	PUNCT
ftr-334	1386	1	see	see	VERB
ftr-334	1386	2	i.r.c	i.r.c	NOUN
ftr-334	1386	3	.	.	PUNCT
ftr-334	1387	1	§	§	PROPN
ftr-334	1387	2	7526(b)(i	7526(b)(i	NUM
ftr-334	1387	3	)	)	PUNCT
ftr-334	1387	4	(	(	PUNCT
ftr-334	1387	5	at	at	ADV
ftr-334	1387	6	least	least	ADV
ftr-334	1387	7	90	90	NUM
ftr-334	1387	8	percent	percent	NOUN
ftr-334	1387	9	of	of	ADP
ftr-334	1387	10	taxpayers	taxpayer	NOUN
ftr-334	1387	11	represented	represent	VERB
ftr-334	1387	12	by	by	ADP
ftr-334	1387	13	the	the	DET
ftr-334	1387	14	clinic	clinic	NOUN
ftr-334	1387	15	must	must	AUX
ftr-334	1387	16	have	have	VERB
ftr-334	1387	17	incomes	income	NOUN
ftr-334	1387	18	that	that	PRON
ftr-334	1387	19	do	do	AUX
ftr-334	1387	20	not	not	PART
ftr-334	1387	21	exceed	exceed	VERB
ftr-334	1387	22	250	250	NUM
ftr-334	1387	23	percent	percent	NOUN
ftr-334	1387	24	of	of	ADP
ftr-334	1387	25	the	the	DET
ftr-334	1387	26	poverty	poverty	NOUN
ftr-334	1387	27	level	level	NOUN
ftr-334	1387	28	)	)	PUNCT
ftr-334	1387	29	.	.	PUNCT
ftr-334	1388	1	222	222	NUM
ftr-334	1388	2	.	.	PUNCT
ftr-334	1388	3	i.r.c	i.r.c	NOUN
ftr-334	1388	4	.	.	PUNCT
ftr-334	1389	1	§	§	PROPN
ftr-334	1389	2	7526(a	7526(a	NUM
ftr-334	1389	3	)	)	PUNCT
ftr-334	1389	4	(	(	PUNCT
ftr-334	1389	5	stating	state	VERB
ftr-334	1389	6	that	that	SCONJ
ftr-334	1389	7	the	the	DET
ftr-334	1389	8	secretary	secretary	NOUN
ftr-334	1389	9	may	may	AUX
ftr-334	1389	10	make	make	VERB
ftr-334	1389	11	matching	matching	NOUN
ftr-334	1389	12	fund	fund	NOUN
ftr-334	1389	13	grants	grant	NOUN
ftr-334	1389	14	for	for	ADP
ftr-334	1389	15	qualified	qualified	ADJ
ftr-334	1389	16	low	low	ADJ
ftr-334	1389	17	-	-	PUNCT
ftr-334	1389	18	income	income	NOUN
ftr-334	1389	19	taxpayer	taxpayer	NOUN
ftr-334	1389	20	clinics	clinic	NOUN
ftr-334	1389	21	)	)	PUNCT
ftr-334	1389	22	.	.	PUNCT
ftr-334	1390	1	see	see	VERB
ftr-334	1390	2	also	also	ADV
ftr-334	1390	3	leslie	leslie	PROPN
ftr-334	1390	4	book	book	NOUN
ftr-334	1390	5	,	,	PUNCT
ftr-334	1390	6	tax	tax	NOUN
ftr-334	1390	7	clinics	clinic	NOUN
ftr-334	1390	8	:	:	PUNCT
ftr-334	1390	9	past	past	ADP
ftr-334	1390	10	the	the	DET
ftr-334	1390	11	tipping	tipping	NOUN
ftr-334	1390	12	point	point	NOUN
ftr-334	1390	13	and	and	CCONJ
ftr-334	1390	14	to	to	ADP
ftr-334	1390	15	the	the	DET
ftr-334	1390	16	turning	turning	NOUN
ftr-334	1390	17	point	point	NOUN
ftr-334	1390	18	,	,	PUNCT
ftr-334	1390	19	34	34	NUM
ftr-334	1390	20	exempt	exempt	ADJ
ftr-334	1390	21	org	org	NOUN
ftr-334	1390	22	.	.	PUNCT
ftr-334	1391	1	tax	tax	NOUN
ftr-334	1391	2	rev	rev	PROPN
ftr-334	1391	3	.	.	PROPN
ftr-334	1391	4	27	27	NUM
ftr-334	1391	5	(	(	PUNCT
ftr-334	1391	6	2001	2001	NUM
ftr-334	1391	7	)	)	PUNCT
ftr-334	1391	8	;	;	PUNCT
ftr-334	1392	1	keith	keith	PROPN
ftr-334	1392	2	fogg	fogg	PROPN
ftr-334	1392	3	,	,	PUNCT
ftr-334	1392	4	a	a	DET
ftr-334	1392	5	brief	brief	ADJ
ftr-334	1392	6	history	history	NOUN
ftr-334	1392	7	of	of	ADP
ftr-334	1392	8	low	low	ADJ
ftr-334	1392	9	income	income	NOUN
ftr-334	1392	10	tax	tax	NOUN
ftr-334	1392	11	clinics	clinic	NOUN
ftr-334	1392	12	,	,	PUNCT
ftr-334	1392	13	aba	aba	PROPN
ftr-334	1392	14	section	section	NOUN
ftr-334	1392	15	on	on	ADP
ftr-334	1392	16	[	[	X
ftr-334	1392	17	vol	vol	NOUN
ftr-334	1392	18	.	.	PUNCT
ftr-334	1392	19	12:7578	12:7578	ADJ
ftr-334	1392	20	paradigm	paradigm	NOUN
ftr-334	1392	21	for	for	ADP
ftr-334	1392	22	irs	irs	PROPN
ftr-334	1392	23	guidance	guidance	NOUN
ftr-334	1392	24	clinics	clinic	NOUN
ftr-334	1392	25	have	have	AUX
ftr-334	1392	26	grown	grow	VERB
ftr-334	1392	27	significantly	significantly	ADV
ftr-334	1392	28	since	since	SCONJ
ftr-334	1392	29	the	the	DET
ftr-334	1392	30	advent	advent	NOUN
ftr-334	1392	31	of	of	ADP
ftr-334	1392	32	federal	federal	ADJ
ftr-334	1392	33	funding,223	funding,223	NOUN
ftr-334	1392	34	with	with	ADP
ftr-334	1392	35	many	many	ADJ
ftr-334	1392	36	housed	house	VERB
ftr-334	1392	37	within	within	ADP
ftr-334	1392	38	traditional	traditional	ADJ
ftr-334	1392	39	legal	legal	ADJ
ftr-334	1392	40	service	service	NOUN
ftr-334	1392	41	organizations	organization	NOUN
ftr-334	1392	42	,	,	PUNCT
ftr-334	1392	43	others	other	NOUN
ftr-334	1392	44	based	base	VERB
ftr-334	1392	45	in	in	ADP
ftr-334	1392	46	law	law	NOUN
ftr-334	1392	47	or	or	CCONJ
ftr-334	1392	48	business	business	NOUN
ftr-334	1392	49	schools	school	NOUN
ftr-334	1392	50	under	under	ADP
ftr-334	1392	51	the	the	DET
ftr-334	1392	52	supervision	supervision	NOUN
ftr-334	1392	53	of	of	ADP
ftr-334	1392	54	a	a	DET
ftr-334	1392	55	professor	professor	NOUN
ftr-334	1392	56	,	,	PUNCT
ftr-334	1392	57	and	and	CCONJ
ftr-334	1392	58	still	still	ADV
ftr-334	1392	59	others	other	NOUN
ftr-334	1392	60	freestanding	freestande	VERB
ftr-334	1392	61	.	.	PUNCT
ftr-334	1393	1	the	the	DET
ftr-334	1393	2	principal	principal	ADJ
ftr-334	1393	3	activity	activity	NOUN
ftr-334	1393	4	of	of	ADP
ftr-334	1393	5	tax	tax	NOUN
ftr-334	1393	6	clinics	clinic	NOUN
ftr-334	1393	7	is	be	AUX
ftr-334	1393	8	the	the	DET
ftr-334	1393	9	representation	representation	NOUN
ftr-334	1393	10	of	of	ADP
ftr-334	1393	11	individuals	individual	NOUN
ftr-334	1393	12	who	who	PRON
ftr-334	1393	13	have	have	VERB
ftr-334	1393	14	disputes	dispute	NOUN
ftr-334	1393	15	before	before	ADP
ftr-334	1393	16	the	the	DET
ftr-334	1393	17	irs	irs	PROPN
ftr-334	1393	18	or	or	CCONJ
ftr-334	1393	19	tax	tax	NOUN
ftr-334	1393	20	court	court	NOUN
ftr-334	1393	21	,	,	PUNCT
ftr-334	1393	22	or	or	CCONJ
ftr-334	1393	23	who	who	PRON
ftr-334	1393	24	have	have	VERB
ftr-334	1393	25	tax	tax	NOUN
ftr-334	1393	26	224liabilities	224liabilities	PROPN
ftr-334	1393	27	and	and	CCONJ
ftr-334	1393	28	are	be	AUX
ftr-334	1393	29	unable	unable	ADJ
ftr-334	1393	30	to	to	PART
ftr-334	1393	31	pay	pay	VERB
ftr-334	1393	32	fully	fully	ADV
ftr-334	1393	33	on	on	ADP
ftr-334	1393	34	those	those	DET
ftr-334	1393	35	debts	debt	NOUN
ftr-334	1393	36	.	.	PUNCT
ftr-334	1394	1	in	in	ADP
ftr-334	1394	2	essence	essence	NOUN
ftr-334	1394	3	,	,	PUNCT
ftr-334	1394	4	clinics	clinic	NOUN
ftr-334	1394	5	are	be	AUX
ftr-334	1394	6	a	a	DET
ftr-334	1394	7	proxy	proxy	NOUN
ftr-334	1394	8	for	for	ADP
ftr-334	1394	9	legal	legal	ADJ
ftr-334	1394	10	representation	representation	NOUN
ftr-334	1394	11	before	before	ADP
ftr-334	1394	12	the	the	DET
ftr-334	1394	13	irs	irs	PROPN
ftr-334	1394	14	,	,	PUNCT
ftr-334	1394	15	playing	play	VERB
ftr-334	1394	16	a	a	DET
ftr-334	1394	17	role	role	NOUN
ftr-334	1394	18	necessitated	necessitate	VERB
ftr-334	1394	19	in	in	ADP
ftr-334	1394	20	part	part	NOUN
ftr-334	1394	21	by	by	ADP
ftr-334	1394	22	the	the	DET
ftr-334	1394	23	explosion	explosion	NOUN
ftr-334	1394	24	of	of	ADP
ftr-334	1394	25	the	the	DET
ftr-334	1394	26	use	use	NOUN
ftr-334	1394	27	of	of	ADP
ftr-334	1394	28	the	the	DET
ftr-334	1394	29	tax	tax	NOUN
ftr-334	1394	30	system	system	NOUN
ftr-334	1394	31	as	as	ADP
ftr-334	1394	32	a	a	DET
ftr-334	1394	33	means	means	NOUN
ftr-334	1394	34	for	for	ADP
ftr-334	1394	35	delivering	deliver	VERB
ftr-334	1394	36	benefits	benefit	NOUN
ftr-334	1394	37	in	in	ADP
ftr-334	1394	38	the	the	DET
ftr-334	1394	39	aftermath	aftermath	NOUN
ftr-334	1394	40	of	of	ADP
ftr-334	1394	41	welfare	welfare	NOUN
ftr-334	1394	42	reform	reform	NOUN
ftr-334	1394	43	,	,	PUNCT
ftr-334	1394	44	ensuring	ensure	VERB
ftr-334	1394	45	irs	irs	PROPN
ftr-334	1394	46	focus	focus	VERB
ftr-334	1394	47	on	on	ADP
ftr-334	1394	48	compliance	compliance	NOUN
ftr-334	1394	49	among	among	ADP
ftr-334	1394	50	taxpayers	taxpayer	NOUN
ftr-334	1394	51	claiming	claim	VERB
ftr-334	1394	52	those	those	DET
ftr-334	1394	53	benefits	benefit	NOUN
ftr-334	1394	54	,	,	PUNCT
ftr-334	1394	55	and	and	CCONJ
ftr-334	1394	56	the	the	DET
ftr-334	1394	57	traditional	traditional	ADJ
ftr-334	1394	58	absence	absence	NOUN
ftr-334	1394	59	of	of	ADP
ftr-334	1394	60	tax	tax	NOUN
ftr-334	1394	61	work	work	NOUN
ftr-334	1394	62	from	from	ADP
ftr-334	1394	63	general	general	ADJ
ftr-334	1394	64	legal	legal	ADJ
ftr-334	1394	65	service	service	NOUN
ftr-334	1394	66	organizations.2	organizations.2	ADV
ftr-334	1394	67	25	25	NUM
ftr-334	1394	68	traditionally	traditionally	ADV
ftr-334	1394	69	,	,	PUNCT
ftr-334	1394	70	the	the	DET
ftr-334	1394	71	number	number	NOUN
ftr-334	1394	72	of	of	ADP
ftr-334	1394	73	clients	client	NOUN
ftr-334	1394	74	that	that	PRON
ftr-334	1394	75	clinics	clinic	NOUN
ftr-334	1394	76	represented	represent	VERB
ftr-334	1394	77	has	have	AUX
ftr-334	1394	78	been	be	AUX
ftr-334	1394	79	a	a	DET
ftr-334	1394	80	key	key	ADJ
ftr-334	1394	81	factor	factor	NOUN
ftr-334	1394	82	in	in	ADP
ftr-334	1394	83	irs	irs	PROPN
ftr-334	1394	84	decisions	decision	NOUN
ftr-334	1394	85	to	to	PART
ftr-334	1394	86	provide	provide	VERB
ftr-334	1394	87	funding	funding	NOUN
ftr-334	1394	88	.	.	PUNCT
ftr-334	1395	1	22	22	NUM
ftr-334	1395	2	6	6	NUM
ftr-334	1395	3	as	as	ADP
ftr-334	1395	4	such	such	ADJ
ftr-334	1395	5	,	,	PUNCT
ftr-334	1395	6	while	while	SCONJ
ftr-334	1395	7	some	some	DET
ftr-334	1395	8	clinics	clinic	NOUN
ftr-334	1395	9	taxation	taxation	NOUN
ftr-334	1395	10	2010	2010	NUM
ftr-334	1395	11	joint	joint	ADJ
ftr-334	1395	12	fall	fall	NOUN
ftr-334	1395	13	cle	cle	NOUN
ftr-334	1395	14	meeting	meeting	NOUN
ftr-334	1395	15	(	(	PUNCT
ftr-334	1395	16	sept	sept	PROPN
ftr-334	1395	17	.	.	PROPN
ftr-334	1395	18	25	25	NUM
ftr-334	1395	19	,	,	PUNCT
ftr-334	1395	20	2010	2010	NUM
ftr-334	1395	21	)	)	PUNCT
ftr-334	1395	22	(	(	PUNCT
ftr-334	1395	23	detailing	detail	VERB
ftr-334	1395	24	history	history	NOUN
ftr-334	1395	25	of	of	ADP
ftr-334	1395	26	lowincome	lowincome	NOUN
ftr-334	1395	27	taxpayer	taxpayer	NOUN
ftr-334	1395	28	clinics	clinic	NOUN
ftr-334	1395	29	from	from	ADP
ftr-334	1395	30	inception	inception	NOUN
ftr-334	1395	31	to	to	ADP
ftr-334	1395	32	present	present	ADJ
ftr-334	1395	33	)	)	PUNCT
ftr-334	1395	34	.	.	PUNCT
ftr-334	1396	1	although	although	SCONJ
ftr-334	1396	2	the	the	DET
ftr-334	1396	3	majority	majority	NOUN
ftr-334	1396	4	of	of	ADP
ftr-334	1396	5	lowincome	lowincome	NOUN
ftr-334	1396	6	taxpayer	taxpayer	NOUN
ftr-334	1396	7	clinics	clinic	NOUN
ftr-334	1396	8	are	be	AUX
ftr-334	1396	9	funded	fund	VERB
ftr-334	1396	10	through	through	ADP
ftr-334	1396	11	the	the	DET
ftr-334	1396	12	federal	federal	ADJ
ftr-334	1396	13	grant	grant	NOUN
ftr-334	1396	14	program	program	NOUN
ftr-334	1396	15	,	,	PUNCT
ftr-334	1396	16	there	there	PRON
ftr-334	1396	17	are	be	VERB
ftr-334	1396	18	other	other	ADJ
ftr-334	1396	19	clinics	clinic	NOUN
ftr-334	1396	20	in	in	ADP
ftr-334	1396	21	existence	existence	NOUN
ftr-334	1396	22	that	that	PRON
ftr-334	1396	23	operate	operate	VERB
ftr-334	1396	24	separate	separate	ADJ
ftr-334	1396	25	from	from	ADP
ftr-334	1396	26	federal	federal	ADJ
ftr-334	1396	27	funding	funding	NOUN
ftr-334	1396	28	.	.	PUNCT
ftr-334	1397	1	223	223	NUM
ftr-334	1397	2	.	.	PUNCT
ftr-334	1397	3	section	section	NOUN
ftr-334	1397	4	7526	7526	NUM
ftr-334	1397	5	authorizes	authorize	VERB
ftr-334	1397	6	the	the	DET
ftr-334	1397	7	secretary	secretary	NOUN
ftr-334	1397	8	to	to	PART
ftr-334	1397	9	provide	provide	VERB
ftr-334	1397	10	a	a	DET
ftr-334	1397	11	matching	matching	NOUN
ftr-334	1397	12	grant	grant	NOUN
ftr-334	1397	13	up	up	ADP
ftr-334	1397	14	to	to	PART
ftr-334	1397	15	$	$	SYM
ftr-334	1397	16	100,000	100,000	NUM
ftr-334	1397	17	for	for	ADP
ftr-334	1397	18	qualified	qualified	ADJ
ftr-334	1397	19	clinics	clinic	NOUN
ftr-334	1397	20	.	.	PUNCT
ftr-334	1398	1	in	in	ADP
ftr-334	1398	2	1999	1999	NUM
ftr-334	1398	3	grants	grant	NOUN
ftr-334	1398	4	were	be	AUX
ftr-334	1398	5	awarded	award	VERB
ftr-334	1398	6	to	to	ADP
ftr-334	1398	7	thirty	thirty	NUM
ftr-334	1398	8	-	-	PUNCT
ftr-334	1398	9	four	four	NUM
ftr-334	1398	10	clinics	clinic	NOUN
ftr-334	1398	11	.	.	PUNCT
ftr-334	1399	1	as	as	ADP
ftr-334	1399	2	of	of	ADP
ftr-334	1399	3	2011	2011	NUM
ftr-334	1399	4	,	,	PUNCT
ftr-334	1399	5	165	165	NUM
ftr-334	1399	6	clinics	clinic	NOUN
ftr-334	1399	7	have	have	AUX
ftr-334	1399	8	received	receive	VERB
ftr-334	1399	9	funding	funding	NOUN
ftr-334	1399	10	through	through	ADP
ftr-334	1399	11	the	the	DET
ftr-334	1399	12	litc	litc	ADJ
ftr-334	1399	13	programs	program	NOUN
ftr-334	1399	14	.	.	PUNCT
ftr-334	1400	1	see	see	VERB
ftr-334	1400	2	grant	grant	NOUN
ftr-334	1400	3	application	application	NOUN
ftr-334	1400	4	,	,	PUNCT
ftr-334	1400	5	supra	supra	PROPN
ftr-334	1400	6	note	note	NOUN
ftr-334	1400	7	220	220	NUM
ftr-334	1400	8	,	,	PUNCT
ftr-334	1400	9	at	at	ADP
ftr-334	1400	10	10	10	NUM
ftr-334	1400	11	.	.	PUNCT
ftr-334	1401	1	224	224	NUM
ftr-334	1401	2	.	.	PUNCT
ftr-334	1402	1	out	out	ADP
ftr-334	1402	2	of	of	ADP
ftr-334	1402	3	the	the	DET
ftr-334	1402	4	156	156	NUM
ftr-334	1402	5	litcs	litcs	NOUN
ftr-334	1402	6	currently	currently	ADV
ftr-334	1402	7	operating	operate	VERB
ftr-334	1402	8	within	within	ADP
ftr-334	1402	9	all	all	DET
ftr-334	1402	10	fifty	fifty	NUM
ftr-334	1402	11	states	state	NOUN
ftr-334	1402	12	,	,	PUNCT
ftr-334	1402	13	the	the	DET
ftr-334	1402	14	district	district	NOUN
ftr-334	1402	15	of	of	ADP
ftr-334	1402	16	columbia	columbia	PROPN
ftr-334	1402	17	and	and	CCONJ
ftr-334	1402	18	puerto	puerto	PROPN
ftr-334	1402	19	rico	rico	PROPN
ftr-334	1402	20	,	,	PUNCT
ftr-334	1402	21	eighteen	eighteen	NUM
ftr-334	1402	22	provide	provide	VERB
ftr-334	1402	23	esl	esl	PROPN
ftr-334	1402	24	services	service	NOUN
ftr-334	1402	25	exclusively	exclusively	ADV
ftr-334	1402	26	,	,	PUNCT
ftr-334	1402	27	fifty	fifty	NUM
ftr-334	1402	28	-	-	PUNCT
ftr-334	1402	29	two	two	NUM
ftr-334	1402	30	provide	provide	NOUN
ftr-334	1402	31	representation	representation	NOUN
ftr-334	1402	32	without	without	ADP
ftr-334	1402	33	esl	esl	PROPN
ftr-334	1402	34	support	support	NOUN
ftr-334	1402	35	,	,	PUNCT
ftr-334	1402	36	and	and	CCONJ
ftr-334	1402	37	eighty	eighty	NUM
ftr-334	1402	38	-	-	PUNCT
ftr-334	1402	39	six	six	NUM
ftr-334	1402	40	provide	provide	VERB
ftr-334	1402	41	both	both	DET
ftr-334	1402	42	representation	representation	NOUN
ftr-334	1402	43	and	and	CCONJ
ftr-334	1402	44	esl	esl	PROPN
ftr-334	1402	45	.	.	PUNCT
ftr-334	1403	1	see	see	VERB
ftr-334	1403	2	http	http	PROPN
ftr-334	1403	3	/	/	SYM
ftr-334	1403	4	www.irs.gov	www.irs.gov	ADJ
ftr-334	1403	5	/	/	SYM
ftr-334	1403	6	pub	pub	NOUN
ftr-334	1403	7	/	/	SYM
ftr-334	1403	8	irs	irs	PROPN
ftr-334	1403	9	-	-	PUNCT
ftr-334	1403	10	pdf	pdf	NOUN
ftr-334	1403	11	/	/	SYM
ftr-334	1403	12	p4134.pdf	p4134.pdf	PROPN
ftr-334	1403	13	.	.	PUNCT
ftr-334	1404	1	225	225	NUM
ftr-334	1404	2	.	.	PUNCT
ftr-334	1405	1	see	see	VERB
ftr-334	1405	2	leslie	leslie	PROPN
ftr-334	1405	3	book	book	PROPN
ftr-334	1405	4	,	,	PUNCT
ftr-334	1405	5	the	the	DET
ftr-334	1405	6	irs	irs	PROPN
ftr-334	1405	7	's	's	PART
ftr-334	1405	8	eitc	eitc	ADJ
ftr-334	1405	9	compliance	compliance	NOUN
ftr-334	1405	10	regime	regime	NOUN
ftr-334	1405	11	:	:	PUNCT
ftr-334	1405	12	taxpayers	taxpayer	NOUN
ftr-334	1405	13	caught	catch	VERB
ftr-334	1405	14	in	in	ADP
ftr-334	1405	15	the	the	DET
ftr-334	1405	16	net	net	NOUN
ftr-334	1405	17	,	,	PUNCT
ftr-334	1405	18	81	81	NUM
ftr-334	1405	19	or	or	CCONJ
ftr-334	1405	20	.	.	PUNCT
ftr-334	1406	1	l.	l.	PROPN
ftr-334	1406	2	rev	rev	PROPN
ftr-334	1406	3	.	.	PROPN
ftr-334	1406	4	351	351	NUM
ftr-334	1406	5	,	,	PUNCT
ftr-334	1406	6	358	358	NUM
ftr-334	1406	7	-	-	SYM
ftr-334	1406	8	60	60	NUM
ftr-334	1406	9	(	(	PUNCT
ftr-334	1406	10	2002	2002	NUM
ftr-334	1406	11	)	)	PUNCT
ftr-334	1406	12	(	(	PUNCT
ftr-334	1406	13	describing	describe	VERB
ftr-334	1406	14	that	that	SCONJ
ftr-334	1406	15	rights	right	NOUN
ftr-334	1406	16	and	and	CCONJ
ftr-334	1406	17	benefits	benefit	NOUN
ftr-334	1406	18	are	be	AUX
ftr-334	1406	19	often	often	ADV
ftr-334	1406	20	meaningless	meaningless	ADJ
ftr-334	1406	21	for	for	ADP
ftr-334	1406	22	low	low	ADJ
ftr-334	1406	23	-	-	PUNCT
ftr-334	1406	24	income	income	NOUN
ftr-334	1406	25	taxpayers	taxpayer	NOUN
ftr-334	1406	26	who	who	PRON
ftr-334	1406	27	lack	lack	VERB
ftr-334	1406	28	access	access	NOUN
ftr-334	1406	29	to	to	ADP
ftr-334	1406	30	representation	representation	NOUN
ftr-334	1406	31	in	in	ADP
ftr-334	1406	32	the	the	DET
ftr-334	1406	33	face	face	NOUN
ftr-334	1406	34	of	of	ADP
ftr-334	1406	35	irs	irs	PROPN
ftr-334	1406	36	compliance	compliance	NOUN
ftr-334	1406	37	actions	action	NOUN
ftr-334	1406	38	)	)	PUNCT
ftr-334	1406	39	.	.	PUNCT
ftr-334	1407	1	litcs	litcs	NOUN
ftr-334	1407	2	not	not	PART
ftr-334	1407	3	only	only	ADV
ftr-334	1407	4	provided	provide	VERB
ftr-334	1407	5	representation	representation	NOUN
ftr-334	1407	6	,	,	PUNCT
ftr-334	1407	7	they	they	PRON
ftr-334	1407	8	deliver	deliver	VERB
ftr-334	1407	9	benefits	benefit	NOUN
ftr-334	1407	10	in	in	ADP
ftr-334	1407	11	the	the	DET
ftr-334	1407	12	form	form	NOUN
ftr-334	1407	13	of	of	ADP
ftr-334	1407	14	increased	increase	VERB
ftr-334	1407	15	confidence	confidence	NOUN
ftr-334	1407	16	in	in	ADP
ftr-334	1407	17	the	the	DET
ftr-334	1407	18	tax	tax	NOUN
ftr-334	1407	19	system	system	NOUN
ftr-334	1407	20	and	and	CCONJ
ftr-334	1407	21	increased	increase	VERB
ftr-334	1407	22	exposure	exposure	NOUN
ftr-334	1407	23	of	of	ADP
ftr-334	1407	24	low	low	ADJ
ftr-334	1407	25	income	income	NOUN
ftr-334	1407	26	taxpayer	taxpayer	NOUN
ftr-334	1407	27	issues	issue	NOUN
ftr-334	1407	28	that	that	PRON
ftr-334	1407	29	have	have	VERB
ftr-334	1407	30	in	in	ADP
ftr-334	1407	31	the	the	DET
ftr-334	1407	32	past	past	NOUN
ftr-334	1407	33	been	be	AUX
ftr-334	1407	34	underrepresented	underrepresente	VERB
ftr-334	1407	35	.	.	PUNCT
ftr-334	1408	1	i	i	PRON
ftr-334	1408	2	d.	d.	PROPN
ftr-334	1408	3	at	at	ADP
ftr-334	1408	4	414	414	NUM
ftr-334	1408	5	-	-	SYM
ftr-334	1408	6	16	16	NUM
ftr-334	1408	7	.	.	PUNCT
ftr-334	1409	1	see	see	VERB
ftr-334	1409	2	also	also	ADV
ftr-334	1409	3	janet	janet	PROPN
ftr-334	1409	4	spragens	spragen	NOUN
ftr-334	1409	5	and	and	CCONJ
ftr-334	1409	6	nina	nina	PROPN
ftr-334	1409	7	e.	e.	PROPN
ftr-334	1409	8	olson	olson	PROPN
ftr-334	1409	9	,	,	PUNCT
ftr-334	1409	10	tax	tax	NOUN
ftr-334	1409	11	clinics	clinic	NOUN
ftr-334	1409	12	:	:	PUNCT
ftr-334	1409	13	the	the	DET
ftr-334	1409	14	new	new	ADJ
ftr-334	1409	15	face	face	NOUN
ftr-334	1409	16	of	of	ADP
ftr-334	1409	17	legal	legal	ADJ
ftr-334	1409	18	services	service	NOUN
ftr-334	1409	19	,	,	PUNCT
ftr-334	1409	20	2000	2000	NUM
ftr-334	1409	21	tnt	tnt	X
ftr-334	1409	22	,	,	PUNCT
ftr-334	1409	23	181	181	NUM
ftr-334	1409	24	-	-	SYM
ftr-334	1409	25	101	101	NUM
ftr-334	1409	26	(	(	PUNCT
ftr-334	1409	27	sept	sept	PROPN
ftr-334	1409	28	.	.	PROPN
ftr-334	1409	29	18	18	NUM
ftr-334	1409	30	,	,	PUNCT
ftr-334	1409	31	1000	1000	NUM
ftr-334	1409	32	)	)	PUNCT
ftr-334	1409	33	(	(	PUNCT
ftr-334	1409	34	describing	describe	VERB
ftr-334	1409	35	how	how	SCONJ
ftr-334	1409	36	changes	change	NOUN
ftr-334	1409	37	in	in	ADP
ftr-334	1409	38	welfare	welfare	NOUN
ftr-334	1409	39	laws	law	NOUN
ftr-334	1409	40	,	,	PUNCT
ftr-334	1409	41	the	the	DET
ftr-334	1409	42	expansion	expansion	NOUN
ftr-334	1409	43	of	of	ADP
ftr-334	1409	44	the	the	DET
ftr-334	1409	45	earned	earn	VERB
ftr-334	1409	46	income	income	NOUN
ftr-334	1409	47	tax	tax	NOUN
ftr-334	1409	48	credit	credit	NOUN
ftr-334	1409	49	(	(	PUNCT
ftr-334	1409	50	eitc	eitc	NOUN
ftr-334	1409	51	)	)	PUNCT
ftr-334	1409	52	,	,	PUNCT
ftr-334	1409	53	and	and	CCONJ
ftr-334	1409	54	increased	increase	VERB
ftr-334	1409	55	compliance	compliance	NOUN
ftr-334	1409	56	efforts	effort	NOUN
ftr-334	1409	57	directed	direct	VERB
ftr-334	1409	58	largely	largely	ADV
ftr-334	1409	59	at	at	ADP
ftr-334	1409	60	low	low	ADJ
ftr-334	1409	61	income	income	NOUN
ftr-334	1409	62	taxpayers	taxpayer	NOUN
ftr-334	1409	63	claiming	claim	VERB
ftr-334	1409	64	the	the	DET
ftr-334	1409	65	eitc	eitc	NOUN
ftr-334	1409	66	converged	converge	VERB
ftr-334	1409	67	to	to	PART
ftr-334	1409	68	increase	increase	VERB
ftr-334	1409	69	the	the	DET
ftr-334	1409	70	need	need	NOUN
ftr-334	1409	71	for	for	ADP
ftr-334	1409	72	free	free	ADJ
ftr-334	1409	73	or	or	CCONJ
ftr-334	1409	74	low	low	ADJ
ftr-334	1409	75	-	-	PUNCT
ftr-334	1409	76	cost	cost	NOUN
ftr-334	1409	77	tax	tax	NOUN
ftr-334	1409	78	representation	representation	NOUN
ftr-334	1409	79	to	to	ADP
ftr-334	1409	80	the	the	DET
ftr-334	1409	81	nation	nation	NOUN
ftr-334	1409	82	's	's	PART
ftr-334	1409	83	working	work	VERB
ftr-334	1409	84	poor	poor	ADJ
ftr-334	1409	85	)	)	PUNCT
ftr-334	1409	86	.	.	PUNCT
ftr-334	1410	1	226	226	NUM
ftr-334	1410	2	.	.	PUNCT
ftr-334	1411	1	low	low	ADJ
ftr-334	1411	2	income	income	NOUN
ftr-334	1411	3	tax	tax	NOUN
ftr-334	1411	4	clinics	clinic	NOUN
ftr-334	1411	5	are	be	AUX
ftr-334	1411	6	part	part	NOUN
ftr-334	1411	7	of	of	ADP
ftr-334	1411	8	the	the	DET
ftr-334	1411	9	taxpayer	taxpayer	NOUN
ftr-334	1411	10	advocate	advocate	PROPN
ftr-334	1411	11	service	service	PROPN
ftr-334	1411	12	.	.	PUNCT
ftr-334	1412	1	the	the	DET
ftr-334	1412	2	irs	irs	PROPN
ftr-334	1412	3	created	create	VERB
ftr-334	1412	4	the	the	DET
ftr-334	1412	5	litc	litc	PROPN
ftr-334	1412	6	program	program	NOUN
ftr-334	1412	7	in	in	ADP
ftr-334	1412	8	1998	1998	NUM
ftr-334	1412	9	as	as	ADP
ftr-334	1412	10	part	part	NOUN
ftr-334	1412	11	of	of	ADP
ftr-334	1412	12	the	the	DET
ftr-334	1412	13	rra	rra	NOUN
ftr-334	1412	14	'	'	NUM
ftr-334	1412	15	98	98	NUM
ftr-334	1412	16	,	,	PUNCT
ftr-334	1412	17	and	and	CCONJ
ftr-334	1412	18	in	in	ADP
ftr-334	1412	19	2003	2003	NUM
ftr-334	1412	20	it	it	PRON
ftr-334	1412	21	was	be	AUX
ftr-334	1412	22	transferred	transfer	VERB
ftr-334	1412	23	from	from	ADP
ftr-334	1412	24	the	the	DET
ftr-334	1412	25	irs	irs	PROPN
ftr-334	1412	26	wage	wage	NOUN
ftr-334	1412	27	and	and	CCONJ
ftr-334	1412	28	investment	investment	NOUN
ftr-334	1412	29	operating	operating	NOUN
ftr-334	1412	30	division	division	NOUN
ftr-334	1412	31	to	to	ADP
ftr-334	1412	32	the	the	DET
ftr-334	1412	33	tas	ta	NOUN
ftr-334	1412	34	,	,	PUNCT
ftr-334	1412	35	where	where	SCONJ
ftr-334	1412	36	the	the	DET
ftr-334	1412	37	director	director	NOUN
ftr-334	1412	38	of	of	ADP
ftr-334	1412	39	litc	litc	PROPN
ftr-334	1412	40	programs	program	NOUN
ftr-334	1412	41	reports	report	VERB
ftr-334	1412	42	directly	directly	ADV
ftr-334	1412	43	to	to	ADP
ftr-334	1412	44	the	the	DET
ftr-334	1412	45	national	national	ADJ
ftr-334	1412	46	taxpayer	taxpayer	NOUN
ftr-334	1412	47	advocate	advocate	NOUN
ftr-334	1412	48	.	.	PUNCT
ftr-334	1413	1	because	because	SCONJ
ftr-334	1413	2	clinics	clinic	NOUN
ftr-334	1413	3	apply	apply	VERB
ftr-334	1413	4	for	for	ADP
ftr-334	1413	5	grants	grant	NOUN
ftr-334	1413	6	and	and	CCONJ
ftr-334	1413	7	grant	grant	VERB
ftr-334	1413	8	renewals	renewal	NOUN
ftr-334	1413	9	through	through	ADP
ftr-334	1413	10	tas	ta	NOUN
ftr-334	1413	11	,	,	PUNCT
ftr-334	1413	12	tas	tas	PROPN
ftr-334	1413	13	is	be	AUX
ftr-334	1413	14	responsible	responsible	ADJ
ftr-334	1413	15	for	for	ADP
ftr-334	1413	16	both	both	PRON
ftr-334	1413	17	setting	set	VERB
ftr-334	1413	18	guidelines	guideline	NOUN
ftr-334	1413	19	for	for	ADP
ftr-334	1413	20	clinic	clinic	NOUN
ftr-334	1413	21	activity	activity	NOUN
ftr-334	1413	22	and	and	CCONJ
ftr-334	1413	23	evaluating	evaluate	VERB
ftr-334	1413	24	clinics	clinic	NOUN
ftr-334	1413	25	effectiveness	effectiveness	NOUN
ftr-334	1413	26	.	.	PUNCT
ftr-334	1414	1	furthermore	furthermore	ADV
ftr-334	1414	2	,	,	PUNCT
ftr-334	1414	3	rra	rra	NOUN
ftr-334	1414	4	'	'	NUM
ftr-334	1414	5	98	98	NUM
ftr-334	1414	6	provided	provide	VERB
ftr-334	1414	7	that	that	SCONJ
ftr-334	1414	8	local	local	ADJ
ftr-334	1414	9	taxpayer	taxpayer	NOUN
ftr-334	1414	10	advocates	advocate	NOUN
ftr-334	1414	11	be	be	AUX
ftr-334	1414	12	located	locate	VERB
ftr-334	1414	13	in	in	ADP
ftr-334	1414	14	each	each	DET
ftr-334	1414	15	state	state	NOUN
ftr-334	1414	16	,	,	PUNCT
ftr-334	1414	17	whom	whom	PRON
ftr-334	1414	18	area	area	NOUN
ftr-334	1414	19	clinics	clinic	NOUN
ftr-334	1414	20	report	report	VERB
ftr-334	1414	21	to	to	ADP
ftr-334	1414	22	,	,	PUNCT
ftr-334	1414	23	and	and	CCONJ
ftr-334	1414	24	to	to	PART
ftr-334	1414	25	whom	whom	PRON
ftr-334	1414	26	report	report	VERB
ftr-334	1414	27	directly	directly	ADV
ftr-334	1414	28	to	to	ADP
ftr-334	1414	29	the	the	DET
ftr-334	1414	30	national	national	ADJ
ftr-334	1414	31	taxpayer	taxpayer	PROPN
ftr-334	1414	32	advocate	advocate	NOUN
ftr-334	1414	33	.	.	PUNCT
ftr-334	1415	1	see	see	VERB
ftr-334	1415	2	i.r.c	i.r.c	NOUN
ftr-334	1415	3	.	.	PUNCT
ftr-334	1416	1	§	§	PROPN
ftr-334	1416	2	7803(c)(4	7803(c)(4	PROPN
ftr-334	1416	3	)	)	PUNCT
ftr-334	1416	4	.	.	PUNCT
ftr-334	1417	1	2012	2012	NUM
ftr-334	1417	2	]	]	PUNCT
ftr-334	1417	3	579	579	NUM
ftr-334	1417	4	florida	florida	PROPN
ftr-334	1417	5	tax	tax	NOUN
ftr-334	1417	6	review	review	NOUN
ftr-334	1417	7	and	and	CCONJ
ftr-334	1417	8	directors	director	NOUN
ftr-334	1417	9	of	of	ADP
ftr-334	1417	10	tax	tax	NOUN
ftr-334	1417	11	clinics	clinic	NOUN
ftr-334	1417	12	have	have	AUX
ftr-334	1417	13	participated	participate	VERB
ftr-334	1417	14	in	in	ADP
ftr-334	1417	15	commenting	comment	VERB
ftr-334	1417	16	on	on	ADP
ftr-334	1417	17	proposed	propose	VERB
ftr-334	1417	18	irs	irs	PROPN
ftr-334	1417	19	rules	rule	NOUN
ftr-334	1417	20	,	,	PUNCT
ftr-334	1417	21	either	either	CCONJ
ftr-334	1417	22	individually	individually	ADV
ftr-334	1417	23	2	2	NUM
ftr-334	1417	24	27	27	NUM
ftr-334	1417	25	or	or	CCONJ
ftr-334	1417	26	in	in	ADP
ftr-334	1417	27	the	the	DET
ftr-334	1417	28	context	context	NOUN
ftr-334	1417	29	of	of	ADP
ftr-334	1417	30	work	work	NOUN
ftr-334	1417	31	within	within	ADP
ftr-334	1417	32	the	the	DET
ftr-334	1417	33	american	american	PROPN
ftr-334	1417	34	bar	bar	PROPN
ftr-334	1417	35	association	association	PROPN
ftr-334	1417	36	tax	tax	NOUN
ftr-334	1417	37	section	section	NOUN
ftr-334	1417	38	,	,	PUNCT
ftr-334	1417	39	22	22	NUM
ftr-334	1417	40	8	8	NUM
ftr-334	1417	41	clinicians	clinician	NOUN
ftr-334	1417	42	with	with	ADP
ftr-334	1417	43	limited	limited	ADJ
ftr-334	1417	44	time	time	NOUN
ftr-334	1417	45	and	and	CCONJ
ftr-334	1417	46	resources	resource	NOUN
ftr-334	1417	47	229	229	NUM
ftr-334	1417	48	have	have	AUX
ftr-334	1417	49	had	have	VERB
ftr-334	1417	50	to	to	PART
ftr-334	1417	51	allocate	allocate	VERB
ftr-334	1417	52	their	their	PRON
ftr-334	1417	53	time	time	NOUN
ftr-334	1417	54	carefully	carefully	ADV
ftr-334	1417	55	lest	lest	SCONJ
ftr-334	1417	56	they	they	PRON
ftr-334	1417	57	run	run	VERB
ftr-334	1417	58	the	the	DET
ftr-334	1417	59	risk	risk	NOUN
ftr-334	1417	60	of	of	ADP
ftr-334	1417	61	cutting	cut	VERB
ftr-334	1417	62	into	into	ADP
ftr-334	1417	63	their	their	PRON
ftr-334	1417	64	ability	ability	NOUN
ftr-334	1417	65	to	to	PART
ftr-334	1417	66	handle	handle	VERB
ftr-334	1417	67	cases	case	NOUN
ftr-334	1417	68	.	.	PUNCT
ftr-334	1418	1	therefore	therefore	ADV
ftr-334	1418	2	,	,	PUNCT
ftr-334	1418	3	the	the	DET
ftr-334	1418	4	primary	primary	ADJ
ftr-334	1418	5	focus	focus	NOUN
ftr-334	1418	6	has	have	AUX
ftr-334	1418	7	been	be	AUX
ftr-334	1418	8	on	on	ADP
ftr-334	1418	9	serving	serve	VERB
ftr-334	1418	10	clients	client	NOUN
ftr-334	1418	11	in	in	ADP
ftr-334	1418	12	the	the	DET
ftr-334	1418	13	context	context	NOUN
ftr-334	1418	14	of	of	ADP
ftr-334	1418	15	adjudication	adjudication	NOUN
ftr-334	1418	16	proceedings	proceeding	NOUN
ftr-334	1418	17	,	,	PUNCT
ftr-334	1418	18	rather	rather	ADV
ftr-334	1418	19	than	than	ADP
ftr-334	1418	20	through	through	ADP
ftr-334	1418	21	participation	participation	NOUN
ftr-334	1418	22	in	in	ADP
ftr-334	1418	23	the	the	DET
ftr-334	1418	24	rulemaking	rulemaking	NOUN
ftr-334	1418	25	process	process	NOUN
ftr-334	1418	26	.	.	PUNCT
ftr-334	1419	1	to	to	PART
ftr-334	1419	2	be	be	AUX
ftr-334	1419	3	sure	sure	ADJ
ftr-334	1419	4	,	,	PUNCT
ftr-334	1419	5	since	since	SCONJ
ftr-334	1419	6	tas	ta	NOUN
ftr-334	1419	7	took	take	VERB
ftr-334	1419	8	over	over	ADP
ftr-334	1419	9	the	the	DET
ftr-334	1419	10	responsibility	responsibility	NOUN
ftr-334	1419	11	of	of	ADP
ftr-334	1419	12	clinics	clinic	NOUN
ftr-334	1419	13	from	from	ADP
ftr-334	1419	14	irs	irs	PROPN
ftr-334	1419	15	's	's	PART
ftr-334	1419	16	wage	wage	NOUN
ftr-334	1419	17	and	and	CCONJ
ftr-334	1419	18	investment	investment	NOUN
ftr-334	1419	19	unit	unit	NOUN
ftr-334	1419	20	,	,	PUNCT
ftr-334	1419	21	23	23	NUM
ftr-334	1419	22	0	0	NUM
ftr-334	1419	23	tas	ta	NOUN
ftr-334	1419	24	has	have	AUX
ftr-334	1419	25	recognized	recognize	VERB
ftr-334	1419	26	the	the	DET
ftr-334	1419	27	valuable	valuable	ADJ
ftr-334	1419	28	227	227	NUM
ftr-334	1419	29	.	.	PUNCT
ftr-334	1420	1	see	see	VERB
ftr-334	1420	2	leslie	leslie	PROPN
ftr-334	1420	3	book	book	PROPN
ftr-334	1420	4	,	,	PUNCT
ftr-334	1420	5	unofficial	unofficial	ADJ
ftr-334	1420	6	transcript	transcript	NOUN
ftr-334	1420	7	of	of	ADP
ftr-334	1420	8	irs	irs	PROPN
ftr-334	1420	9	hearing	hear	VERB
ftr-334	1420	10	on	on	ADP
ftr-334	1420	11	proposed	propose	VERB
ftr-334	1420	12	regulations	regulation	NOUN
ftr-334	1420	13	:	:	PUNCT
ftr-334	1420	14	user	user	NOUN
ftr-334	1420	15	fees	fee	NOUN
ftr-334	1420	16	for	for	ADP
ftr-334	1420	17	offer	offer	NOUN
ftr-334	1420	18	in	in	ADP
ftr-334	1420	19	compromise	compromise	NOUN
ftr-334	1420	20	,	,	PUNCT
ftr-334	1420	21	2003	2003	NUM
ftr-334	1420	22	tnt	tnt	PROPN
ftr-334	1420	23	,	,	PUNCT
ftr-334	1420	24	35	35	NUM
ftr-334	1420	25	-	-	SYM
ftr-334	1420	26	27	27	NUM
ftr-334	1420	27	(	(	PUNCT
ftr-334	1420	28	feb	feb	X
ftr-334	1420	29	.	.	PROPN
ftr-334	1420	30	13	13	NUM
ftr-334	1420	31	,	,	PUNCT
ftr-334	1420	32	2003	2003	NUM
ftr-334	1420	33	)	)	PUNCT
ftr-334	1420	34	(	(	PUNCT
ftr-334	1420	35	asserting	assert	VERB
ftr-334	1420	36	that	that	SCONJ
ftr-334	1420	37	user	user	NOUN
ftr-334	1420	38	fees	fee	NOUN
ftr-334	1420	39	as	as	SCONJ
ftr-334	1420	40	applied	apply	VERB
ftr-334	1420	41	will	will	AUX
ftr-334	1420	42	discourage	discourage	VERB
ftr-334	1420	43	good	good	ADJ
ftr-334	1420	44	-	-	PUNCT
ftr-334	1420	45	faith	faith	NOUN
ftr-334	1420	46	submissions	submission	NOUN
ftr-334	1420	47	of	of	ADP
ftr-334	1420	48	olcs	olcs	ADJ
ftr-334	1420	49	by	by	ADP
ftr-334	1420	50	low	low	ADJ
ftr-334	1420	51	income	income	NOUN
ftr-334	1420	52	taxpayers	taxpayer	NOUN
ftr-334	1420	53	)	)	PUNCT
ftr-334	1420	54	.	.	PUNCT
ftr-334	1421	1	228	228	NUM
ftr-334	1421	2	.	.	PUNCT
ftr-334	1421	3	see	see	VERB
ftr-334	1421	4	low	low	ADJ
ftr-334	1421	5	income	income	PROPN
ftr-334	1421	6	taxpayer	taxpayer	PROPN
ftr-334	1421	7	committee	committee	PROPN
ftr-334	1421	8	panel	panel	NOUN
ftr-334	1421	9	website	website	NOUN
ftr-334	1421	10	,	,	PUNCT
ftr-334	1421	11	http://apps	http://apps	PROPN
ftr-334	1421	12	.	.	PUNCT
ftr-334	1421	13	americanbar.org/dch/committee.cfn?com=tx330500	americanbar.org/dch/committee.cfn?com=tx330500	PUNCT
ftr-334	1421	14	(	(	PUNCT
ftr-334	1421	15	providing	provide	VERB
ftr-334	1421	16	resources	resource	NOUN
ftr-334	1421	17	for	for	ADP
ftr-334	1421	18	low	low	ADJ
ftr-334	1421	19	income	income	NOUN
ftr-334	1421	20	taxpayer	taxpayer	NOUN
ftr-334	1421	21	representation	representation	NOUN
ftr-334	1421	22	,	,	PUNCT
ftr-334	1421	23	providing	provide	VERB
ftr-334	1421	24	multilanguage	multilanguage	NOUN
ftr-334	1421	25	eitc	eitc	NOUN
ftr-334	1421	26	forms	form	NOUN
ftr-334	1421	27	and	and	CCONJ
ftr-334	1421	28	publications	publication	NOUN
ftr-334	1421	29	,	,	PUNCT
ftr-334	1421	30	and	and	CCONJ
ftr-334	1421	31	pleading	plead	VERB
ftr-334	1421	32	strategies	strategy	NOUN
ftr-334	1421	33	for	for	ADP
ftr-334	1421	34	litc	litc	ADJ
ftr-334	1421	35	issues	issue	NOUN
ftr-334	1421	36	such	such	ADJ
ftr-334	1421	37	as	as	ADP
ftr-334	1421	38	section	section	NOUN
ftr-334	1421	39	6015(f	6015(f	NUM
ftr-334	1421	40	)	)	PUNCT
ftr-334	1421	41	innocent	innocent	ADJ
ftr-334	1421	42	spouse	spouse	NOUN
ftr-334	1421	43	to	to	PART
ftr-334	1421	44	name	name	VERB
ftr-334	1421	45	a	a	DET
ftr-334	1421	46	few	few	ADJ
ftr-334	1421	47	)	)	PUNCT
ftr-334	1421	48	.	.	PUNCT
ftr-334	1422	1	note	note	VERB
ftr-334	1422	2	that	that	SCONJ
ftr-334	1422	3	almost	almost	ADV
ftr-334	1422	4	all	all	DET
ftr-334	1422	5	guidance	guidance	NOUN
ftr-334	1422	6	will	will	AUX
ftr-334	1422	7	have	have	VERB
ftr-334	1422	8	an	an	DET
ftr-334	1422	9	litc	litc	ADJ
ftr-334	1422	10	clinician	clinician	NOUN
ftr-334	1422	11	involved	involve	VERB
ftr-334	1422	12	.	.	PUNCT
ftr-334	1423	1	see	see	VERB
ftr-334	1423	2	carlton	carlton	PROPN
ftr-334	1423	3	m.	m.	PROPN
ftr-334	1423	4	smith	smith	PROPN
ftr-334	1423	5	,	,	PUNCT
ftr-334	1423	6	what	what	PRON
ftr-334	1423	7	's	be	AUX
ftr-334	1423	8	next	next	ADJ
ftr-334	1423	9	?	?	PUNCT
ftr-334	1424	1	equitable	equitable	ADJ
ftr-334	1424	2	tolling	tolling	NOUN
ftr-334	1424	3	,	,	PUNCT
ftr-334	1424	4	judical	judical	ADJ
ftr-334	1424	5	deference	deference	NOUN
ftr-334	1424	6	and	and	CCONJ
ftr-334	1424	7	challenges	challenge	NOUN
ftr-334	1424	8	to	to	ADP
ftr-334	1424	9	regulations	regulation	NOUN
ftr-334	1424	10	,	,	PUNCT
ftr-334	1424	11	revenue	revenue	NOUN
ftr-334	1424	12	rulings	ruling	NOUN
ftr-334	1424	13	and	and	CCONJ
ftr-334	1424	14	revenue	revenue	NOUN
ftr-334	1424	15	procedure	procedure	NOUN
ftr-334	1424	16	in	in	ADP
ftr-334	1424	17	a	a	DET
ftr-334	1424	18	post	post	NOUN
ftr-334	1424	19	mayo	mayo	NOUN
ftr-334	1424	20	foundation	foundation	PROPN
ftr-334	1424	21	,	,	PUNCT
ftr-334	1424	22	lantz	lantz	NOUN
ftr-334	1424	23	,	,	PUNCT
ftr-334	1424	24	and	and	CCONJ
ftr-334	1424	25	mannella	mannella	NOUN
ftr-334	1424	26	era	era	NOUN
ftr-334	1424	27	,	,	PUNCT
ftr-334	1424	28	aba	aba	PROPN
ftr-334	1424	29	tax	tax	NOUN
ftr-334	1424	30	sect	sect	NOUN
ftr-334	1424	31	.	.	PUNCT
ftr-334	1425	1	low	low	ADJ
ftr-334	1425	2	income	income	PROPN
ftr-334	1425	3	taxpayer	taxpayer	NOUN
ftr-334	1425	4	comm	comm	NOUN
ftr-334	1425	5	.	.	PUNCT
ftr-334	1426	1	(	(	PUNCT
ftr-334	1426	2	2011	2011	NUM
ftr-334	1426	3	)	)	PUNCT
ftr-334	1426	4	(	(	PUNCT
ftr-334	1426	5	describing	describe	VERB
ftr-334	1426	6	from	from	ADP
ftr-334	1426	7	the	the	DET
ftr-334	1426	8	view	view	NOUN
ftr-334	1426	9	point	point	NOUN
ftr-334	1426	10	of	of	ADP
ftr-334	1426	11	a	a	DET
ftr-334	1426	12	clinician	clinician	NOUN
ftr-334	1426	13	the	the	DET
ftr-334	1426	14	implication	implication	NOUN
ftr-334	1426	15	of	of	ADP
ftr-334	1426	16	recent	recent	ADJ
ftr-334	1426	17	section	section	NOUN
ftr-334	1426	18	6015(f	6015(f	NUM
ftr-334	1426	19	)	)	PUNCT
ftr-334	1426	20	litigation	litigation	NOUN
ftr-334	1426	21	)	)	PUNCT
ftr-334	1426	22	.	.	PUNCT
ftr-334	1427	1	229	229	NUM
ftr-334	1427	2	.	.	PUNCT
ftr-334	1428	1	the	the	DET
ftr-334	1428	2	issues	issue	NOUN
ftr-334	1428	3	of	of	ADP
ftr-334	1428	4	limited	limited	ADJ
ftr-334	1428	5	resources	resource	NOUN
ftr-334	1428	6	and	and	CCONJ
ftr-334	1428	7	ability	ability	NOUN
ftr-334	1428	8	of	of	ADP
ftr-334	1428	9	legal	legal	ADJ
ftr-334	1428	10	clinics	clinic	NOUN
ftr-334	1428	11	to	to	PART
ftr-334	1428	12	meet	meet	VERB
ftr-334	1428	13	the	the	DET
ftr-334	1428	14	needs	need	NOUN
ftr-334	1428	15	of	of	ADP
ftr-334	1428	16	indigent	indigent	ADJ
ftr-334	1428	17	clients	client	NOUN
ftr-334	1428	18	with	with	ADP
ftr-334	1428	19	civil	civil	ADJ
ftr-334	1428	20	matters	matter	NOUN
ftr-334	1428	21	is	be	AUX
ftr-334	1428	22	something	something	PRON
ftr-334	1428	23	that	that	PRON
ftr-334	1428	24	is	be	AUX
ftr-334	1428	25	well	well	ADV
ftr-334	1428	26	known	know	VERB
ftr-334	1428	27	in	in	ADP
ftr-334	1428	28	the	the	DET
ftr-334	1428	29	nontax	nontax	PROPN
ftr-334	1428	30	literature	literature	PROPN
ftr-334	1428	31	.	.	PUNCT
ftr-334	1429	1	see	see	VERB
ftr-334	1429	2	quintin	quintin	PROPN
ftr-334	1429	3	johnstone	johnstone	PROPN
ftr-334	1429	4	,	,	PUNCT
ftr-334	1429	5	law	law	NOUN
ftr-334	1429	6	and	and	CCONJ
ftr-334	1429	7	policy	policy	NOUN
ftr-334	1429	8	issues	issue	NOUN
ftr-334	1429	9	concerning	concern	VERB
ftr-334	1429	10	the	the	DET
ftr-334	1429	11	provision	provision	NOUN
ftr-334	1429	12	of	of	ADP
ftr-334	1429	13	adequate	adequate	ADJ
ftr-334	1429	14	legal	legal	ADJ
ftr-334	1429	15	services	service	NOUN
ftr-334	1429	16	for	for	ADP
ftr-334	1429	17	the	the	DET
ftr-334	1429	18	poor	poor	ADJ
ftr-334	1429	19	,	,	PUNCT
ftr-334	1429	20	20	20	NUM
ftr-334	1429	21	cornell	cornell	PROPN
ftr-334	1429	22	j.l	j.l	PROPN
ftr-334	1429	23	.	.	PROPN
ftr-334	1429	24	&	&	CCONJ
ftr-334	1429	25	pub	pub	NOUN
ftr-334	1429	26	.	.	PUNCT
ftr-334	1430	1	pol'y	pol'y	NOUN
ftr-334	1430	2	571	571	NUM
ftr-334	1430	3	,	,	PUNCT
ftr-334	1430	4	575	575	NUM
ftr-334	1430	5	(	(	PUNCT
ftr-334	1430	6	2011	2011	NUM
ftr-334	1430	7	)	)	PUNCT
ftr-334	1430	8	(	(	PUNCT
ftr-334	1430	9	suggesting	suggest	VERB
ftr-334	1430	10	that	that	SCONJ
ftr-334	1430	11	growth	growth	NOUN
ftr-334	1430	12	in	in	ADP
ftr-334	1430	13	population	population	NOUN
ftr-334	1430	14	and	and	CCONJ
ftr-334	1430	15	the	the	DET
ftr-334	1430	16	number	number	NOUN
ftr-334	1430	17	of	of	ADP
ftr-334	1430	18	laws	law	NOUN
ftr-334	1430	19	that	that	PRON
ftr-334	1430	20	add	add	VERB
ftr-334	1430	21	to	to	ADP
ftr-334	1430	22	the	the	DET
ftr-334	1430	23	problems	problem	NOUN
ftr-334	1430	24	that	that	PRON
ftr-334	1430	25	poor	poor	ADJ
ftr-334	1430	26	people	people	NOUN
ftr-334	1430	27	encounter	encounter	VERB
ftr-334	1430	28	as	as	ADP
ftr-334	1430	29	the	the	DET
ftr-334	1430	30	two	two	NUM
ftr-334	1430	31	most	most	ADV
ftr-334	1430	32	important	important	ADJ
ftr-334	1430	33	ereasons	ereason	NOUN
ftr-334	1430	34	for	for	ADP
ftr-334	1430	35	the	the	DET
ftr-334	1430	36	increasing	increase	VERB
ftr-334	1430	37	problem	problem	NOUN
ftr-334	1430	38	of	of	ADP
ftr-334	1430	39	limited	limited	ADJ
ftr-334	1430	40	access	access	NOUN
ftr-334	1430	41	to	to	ADP
ftr-334	1430	42	civil	civil	ADJ
ftr-334	1430	43	legal	legal	ADJ
ftr-334	1430	44	representation	representation	NOUN
ftr-334	1430	45	among	among	ADP
ftr-334	1430	46	the	the	DET
ftr-334	1430	47	poor	poor	ADJ
ftr-334	1430	48	)	)	PUNCT
ftr-334	1430	49	;	;	PUNCT
ftr-334	1430	50	boston	boston	PROPN
ftr-334	1430	51	bar	bar	PROPN
ftr-334	1430	52	association	association	PROPN
ftr-334	1430	53	task	task	NOUN
ftr-334	1430	54	force	force	NOUN
ftr-334	1430	55	on	on	ADP
ftr-334	1430	56	expanding	expand	VERB
ftr-334	1430	57	the	the	DET
ftr-334	1430	58	civil	civil	ADJ
ftr-334	1430	59	right	right	NOUN
ftr-334	1430	60	to	to	PART
ftr-334	1430	61	counsel	counsel	VERB
ftr-334	1430	62	,	,	PUNCT
ftr-334	1430	63	gideon	gideon	PROPN
ftr-334	1430	64	's	's	PART
ftr-334	1430	65	new	new	ADJ
ftr-334	1430	66	trumpet	trumpet	NOUN
ftr-334	1430	67	:	:	PUNCT
ftr-334	1430	68	expanding	expand	VERB
ftr-334	1430	69	the	the	DET
ftr-334	1430	70	civil	civil	ADJ
ftr-334	1430	71	right	right	NOUN
ftr-334	1430	72	to	to	PART
ftr-334	1430	73	counsel	counsel	VERB
ftr-334	1430	74	in	in	ADP
ftr-334	1430	75	massachusetts	massachusetts	PROPN
ftr-334	1430	76	(	(	PUNCT
ftr-334	1430	77	sept	sept	PROPN
ftr-334	1430	78	.	.	PROPN
ftr-334	1430	79	2008	2008	NUM
ftr-334	1430	80	)	)	PUNCT
ftr-334	1430	81	,	,	PUNCT
ftr-334	1430	82	4	4	NUM
ftr-334	1430	83	,	,	PUNCT
ftr-334	1430	84	http://www.bostonbar.org/prs/nr	http://www.bostonbar.org/prs/nr	NOUN
ftr-334	1430	85	0809	0809	NUM
ftr-334	1430	86	/	/	SYM
ftr-334	1430	87	gideonsnewtrumpet.pdf	gideonsnewtrumpet.pdf	PROPN
ftr-334	1430	88	(	(	PUNCT
ftr-334	1430	89	describing	describe	VERB
ftr-334	1430	90	the	the	DET
ftr-334	1430	91	pressing	press	VERB
ftr-334	1430	92	need	need	NOUN
ftr-334	1430	93	for	for	ADP
ftr-334	1430	94	legal	legal	ADJ
ftr-334	1430	95	services	service	NOUN
ftr-334	1430	96	for	for	ADP
ftr-334	1430	97	the	the	DET
ftr-334	1430	98	poor	poor	ADJ
ftr-334	1430	99	funded	fund	VERB
ftr-334	1430	100	by	by	ADP
ftr-334	1430	101	federal	federal	ADJ
ftr-334	1430	102	and	and	CCONJ
ftr-334	1430	103	state	state	NOUN
ftr-334	1430	104	government	government	NOUN
ftr-334	1430	105	)	)	PUNCT
ftr-334	1430	106	.	.	PUNCT
ftr-334	1431	1	see	see	VERB
ftr-334	1431	2	also	also	ADV
ftr-334	1431	3	anthony	anthony	PROPN
ftr-334	1431	4	doniger	doniger	PROPN
ftr-334	1431	5	,	,	PUNCT
ftr-334	1431	6	a	a	DET
ftr-334	1431	7	civil	civil	ADJ
ftr-334	1431	8	right	right	NOUN
ftr-334	1431	9	to	to	PART
ftr-334	1431	10	counsel	counsel	VERB
ftr-334	1431	11	,	,	PUNCT
ftr-334	1431	12	51	51	NUM
ftr-334	1431	13	b.	b.	PROPN
ftr-334	1431	14	b.j	b.j	PROPN
ftr-334	1431	15	.	.	PROPN
ftr-334	1431	16	,	,	PUNCT
ftr-334	1431	17	2	2	NUM
ftr-334	1431	18	,	,	PUNCT
ftr-334	1431	19	2	2	NUM
ftr-334	1431	20	(	(	PUNCT
ftr-334	1431	21	sept./oct	sept./oct	NOUN
ftr-334	1431	22	.	.	PROPN
ftr-334	1431	23	2007	2007	NUM
ftr-334	1431	24	)	)	PUNCT
ftr-334	1431	25	(	(	PUNCT
ftr-334	1431	26	addressing	address	VERB
ftr-334	1431	27	how	how	SCONJ
ftr-334	1431	28	to	to	PART
ftr-334	1431	29	provide	provide	VERB
ftr-334	1431	30	counsel	counsel	NOUN
ftr-334	1431	31	as	as	ADP
ftr-334	1431	32	a	a	DET
ftr-334	1431	33	matter	matter	NOUN
ftr-334	1431	34	of	of	ADP
ftr-334	1431	35	right	right	NOUN
ftr-334	1431	36	to	to	PART
ftr-334	1431	37	lowincome	lowincome	VERB
ftr-334	1431	38	persons	person	NOUN
ftr-334	1431	39	in	in	ADP
ftr-334	1431	40	civil	civil	ADJ
ftr-334	1431	41	proceedings	proceeding	NOUN
ftr-334	1431	42	)	)	PUNCT
ftr-334	1431	43	;	;	PUNCT
ftr-334	1431	44	gideon	gideon	PROPN
ftr-334	1431	45	v.	v.	ADP
ftr-334	1431	46	wainwright	wainwright	PROPN
ftr-334	1431	47	,	,	PUNCT
ftr-334	1431	48	372	372	NUM
ftr-334	1431	49	u.s	u.s	PROPN
ftr-334	1431	50	.	.	PROPN
ftr-334	1431	51	335	335	NUM
ftr-334	1431	52	,	,	PUNCT
ftr-334	1431	53	344	344	NUM
ftr-334	1431	54	-	-	SYM
ftr-334	1431	55	45	45	NUM
ftr-334	1431	56	(	(	PUNCT
ftr-334	1431	57	1963	1963	NUM
ftr-334	1431	58	)	)	PUNCT
ftr-334	1431	59	.	.	PUNCT
ftr-334	1432	1	"	"	PUNCT
ftr-334	1432	2	the	the	DET
ftr-334	1432	3	right	right	NOUN
ftr-334	1432	4	to	to	PART
ftr-334	1432	5	be	be	AUX
ftr-334	1432	6	heard	hear	VERB
ftr-334	1432	7	would	would	AUX
ftr-334	1432	8	be	be	AUX
ftr-334	1432	9	,	,	PUNCT
ftr-334	1432	10	in	in	ADP
ftr-334	1432	11	many	many	ADJ
ftr-334	1432	12	cases	case	NOUN
ftr-334	1432	13	,	,	PUNCT
ftr-334	1432	14	of	of	ADP
ftr-334	1432	15	little	little	ADJ
ftr-334	1432	16	avail	avail	NOUN
ftr-334	1432	17	if	if	SCONJ
ftr-334	1432	18	it	it	PRON
ftr-334	1432	19	did	do	AUX
ftr-334	1432	20	not	not	PART
ftr-334	1432	21	comprehend	comprehend	VERB
ftr-334	1432	22	the	the	DET
ftr-334	1432	23	right	right	NOUN
ftr-334	1432	24	to	to	PART
ftr-334	1432	25	be	be	AUX
ftr-334	1432	26	heard	hear	VERB
ftr-334	1432	27	by	by	ADP
ftr-334	1432	28	counsel	counsel	NOUN
ftr-334	1432	29	.	.	PUNCT
ftr-334	1433	1	even	even	ADV
ftr-334	1433	2	the	the	DET
ftr-334	1433	3	intelligent	intelligent	ADJ
ftr-334	1433	4	and	and	CCONJ
ftr-334	1433	5	educated	educate	VERB
ftr-334	1433	6	layman	layman	NOUN
ftr-334	1433	7	has	have	VERB
ftr-334	1433	8	small	small	ADJ
ftr-334	1433	9	and	and	CCONJ
ftr-334	1433	10	sometimes	sometimes	ADV
ftr-334	1433	11	no	no	DET
ftr-334	1433	12	skill	skill	NOUN
ftr-334	1433	13	in	in	ADP
ftr-334	1433	14	the	the	DET
ftr-334	1433	15	science	science	NOUN
ftr-334	1433	16	of	of	ADP
ftr-334	1433	17	law	law	NOUN
ftr-334	1433	18	.	.	PUNCT
ftr-334	1433	19	...	...	PUNCT
ftr-334	1434	1	he	he	PRON
ftr-334	1434	2	requires	require	VERB
ftr-334	1434	3	the	the	DET
ftr-334	1434	4	guiding	guide	VERB
ftr-334	1434	5	hand	hand	NOUN
ftr-334	1434	6	of	of	ADP
ftr-334	1434	7	counsel	counsel	NOUN
ftr-334	1434	8	at	at	ADP
ftr-334	1434	9	every	every	DET
ftr-334	1434	10	step	step	NOUN
ftr-334	1434	11	in	in	ADP
ftr-334	1434	12	the	the	DET
ftr-334	1434	13	proceedings	proceeding	NOUN
ftr-334	1434	14	against	against	ADP
ftr-334	1434	15	him	he	PRON
ftr-334	1434	16	.	.	PUNCT
ftr-334	1435	1	without	without	ADP
ftr-334	1435	2	it	it	PRON
ftr-334	1435	3	,	,	PUNCT
ftr-334	1435	4	though	though	SCONJ
ftr-334	1435	5	he	he	PRON
ftr-334	1435	6	be	be	VERB
ftr-334	1435	7	not	not	PART
ftr-334	1435	8	guilty	guilty	ADJ
ftr-334	1435	9	,	,	PUNCT
ftr-334	1435	10	he	he	PRON
ftr-334	1435	11	faces	face	VERB
ftr-334	1435	12	the	the	DET
ftr-334	1435	13	danger	danger	NOUN
ftr-334	1435	14	of	of	ADP
ftr-334	1435	15	conviction	conviction	NOUN
ftr-334	1435	16	because	because	SCONJ
ftr-334	1435	17	he	he	PRON
ftr-334	1435	18	does	do	AUX
ftr-334	1435	19	not	not	PART
ftr-334	1435	20	know	know	VERB
ftr-334	1435	21	how	how	SCONJ
ftr-334	1435	22	to	to	PART
ftr-334	1435	23	establish	establish	VERB
ftr-334	1435	24	his	his	PRON
ftr-334	1435	25	innocence	innocence	NOUN
ftr-334	1435	26	.	.	PUNCT
ftr-334	1435	27	"	"	PUNCT
ftr-334	1436	1	(	(	PUNCT
ftr-334	1436	2	quoting	quote	VERB
ftr-334	1436	3	powell	powell	PROPN
ftr-334	1436	4	v.	v.	ADP
ftr-334	1436	5	alabama	alabama	PROPN
ftr-334	1436	6	,	,	PUNCT
ftr-334	1436	7	287	287	NUM
ftr-334	1436	8	u.s	u.s	PROPN
ftr-334	1436	9	.	.	PROPN
ftr-334	1436	10	45	45	NUM
ftr-334	1436	11	,	,	PUNCT
ftr-334	1436	12	68	68	NUM
ftr-334	1436	13	-	-	SYM
ftr-334	1436	14	69	69	NUM
ftr-334	1436	15	(	(	PUNCT
ftr-334	1436	16	1932	1932	NUM
ftr-334	1436	17	)	)	PUNCT
ftr-334	1436	18	)	)	PUNCT
ftr-334	1436	19	.	.	PUNCT
ftr-334	1437	1	230	230	NUM
ftr-334	1437	2	.	.	PUNCT
ftr-334	1438	1	see	see	VERB
ftr-334	1438	2	grant	grant	NOUN
ftr-334	1438	3	application	application	NOUN
ftr-334	1438	4	,	,	PUNCT
ftr-334	1438	5	supra	supra	PROPN
ftr-334	1438	6	note	note	NOUN
ftr-334	1438	7	220	220	NUM
ftr-334	1438	8	,	,	PUNCT
ftr-334	1438	9	at	at	ADP
ftr-334	1438	10	10	10	NUM
ftr-334	1438	11	(	(	PUNCT
ftr-334	1438	12	describing	describe	VERB
ftr-334	1438	13	briefly	briefly	NOUN
ftr-334	1438	14	the	the	DET
ftr-334	1438	15	history	history	NOUN
ftr-334	1438	16	of	of	ADP
ftr-334	1438	17	litcs	litcs	NOUN
ftr-334	1438	18	)	)	PUNCT
ftr-334	1438	19	.	.	PUNCT
ftr-334	1439	1	in	in	ADP
ftr-334	1439	2	2003	2003	NUM
ftr-334	1439	3	,	,	PUNCT
ftr-334	1439	4	the	the	DET
ftr-334	1439	5	litc	litc	PROPN
ftr-334	1439	6	program	program	NOUN
ftr-334	1439	7	office	office	NOUN
ftr-334	1439	8	was	be	AUX
ftr-334	1439	9	transferred	transfer	VERB
ftr-334	1439	10	from	from	ADP
ftr-334	1439	11	the	the	DET
ftr-334	1439	12	irs	irs	PROPN
ftr-334	1439	13	580	580	NUM
ftr-334	1439	14	[	[	X
ftr-334	1439	15	vol	vol	NOUN
ftr-334	1439	16	.	.	PUNCT
ftr-334	1440	1	12:7	12:7	NUM
ftr-334	1440	2	paradigm	paradigm	NOUN
ftr-334	1440	3	for	for	ADP
ftr-334	1440	4	irs	irs	PROPN
ftr-334	1440	5	guidance	guidance	NOUN
ftr-334	1440	6	services	service	NOUN
ftr-334	1440	7	some	some	DET
ftr-334	1440	8	clinic	clinic	NOUN
ftr-334	1440	9	provide	provide	VERB
ftr-334	1440	10	in	in	ADP
ftr-334	1440	11	the	the	DET
ftr-334	1440	12	form	form	NOUN
ftr-334	1440	13	of	of	ADP
ftr-334	1440	14	scholarship	scholarship	NOUN
ftr-334	1440	15	addressing	address	VERB
ftr-334	1440	16	issues	issue	NOUN
ftr-334	1440	17	relevant	relevant	ADJ
ftr-334	1440	18	to	to	ADP
ftr-334	1440	19	low	low	ADJ
ftr-334	1440	20	-	-	PUNCT
ftr-334	1440	21	income	income	NOUN
ftr-334	1440	22	taxpayers231	taxpayers231	PROPN
ftr-334	1440	23	and	and	CCONJ
ftr-334	1440	24	has	have	AUX
ftr-334	1440	25	helped	help	VERB
ftr-334	1440	26	facilitate	facilitate	VERB
ftr-334	1440	27	the	the	DET
ftr-334	1440	28	flow	flow	NOUN
ftr-334	1440	29	of	of	ADP
ftr-334	1440	30	information	information	NOUN
ftr-334	1440	31	to	to	ADP
ftr-334	1440	32	tas	ta	NOUN
ftr-334	1440	33	regarding	regard	VERB
ftr-334	1440	34	systemic	systemic	ADJ
ftr-334	1440	35	issues	issue	NOUN
ftr-334	1440	36	that	that	PRON
ftr-334	1440	37	clinics	clinic	VERB
ftr-334	1440	38	experience	experience	VERB
ftr-334	1440	39	first232hand	first232hand	NOUN
ftr-334	1440	40	through	through	ADP
ftr-334	1440	41	their	their	PRON
ftr-334	1440	42	representative	representative	ADJ
ftr-334	1440	43	work	work	NOUN
ftr-334	1440	44	.	.	PUNCT
ftr-334	1441	1	in	in	ADP
ftr-334	1441	2	addition	addition	NOUN
ftr-334	1441	3	,	,	PUNCT
ftr-334	1441	4	tas	tas	PROPN
ftr-334	1441	5	has	have	AUX
ftr-334	1441	6	recognized	recognize	VERB
ftr-334	1441	7	that	that	SCONJ
ftr-334	1441	8	clinics	clinic	NOUN
ftr-334	1441	9	housed	house	VERB
ftr-334	1441	10	in	in	ADP
ftr-334	1441	11	law	law	NOUN
ftr-334	1441	12	or	or	CCONJ
ftr-334	1441	13	business	business	NOUN
ftr-334	1441	14	schools	school	NOUN
ftr-334	1441	15	may	may	AUX
ftr-334	1441	16	have	have	VERB
ftr-334	1441	17	less	less	ADJ
ftr-334	1441	18	ability	ability	NOUN
ftr-334	1441	19	to	to	PART
ftr-334	1441	20	represent	represent	VERB
ftr-334	1441	21	the	the	DET
ftr-334	1441	22	same	same	ADJ
ftr-334	1441	23	number	number	NOUN
ftr-334	1441	24	of	of	ADP
ftr-334	1441	25	clients	client	NOUN
ftr-334	1441	26	as	as	ADP
ftr-334	1441	27	nonacademic	nonacademic	ADJ
ftr-334	1441	28	clinics	clinic	NOUN
ftr-334	1441	29	2	2	NUM
ftr-334	1441	30	3	3	NUM
ftr-334	1441	31	3	3	NUM
ftr-334	1441	32	and	and	CCONJ
ftr-334	1441	33	has	have	AUX
ftr-334	1441	34	acknowledged	acknowledge	VERB
ftr-334	1441	35	that	that	SCONJ
ftr-334	1441	36	activities	activity	NOUN
ftr-334	1441	37	such	such	ADJ
ftr-334	1441	38	as	as	ADP
ftr-334	1441	39	commenting	comment	VERB
ftr-334	1441	40	on	on	ADP
ftr-334	1441	41	regulations	regulation	NOUN
ftr-334	1441	42	and	and	CCONJ
ftr-334	1441	43	writing	write	VERB
ftr-334	1441	44	articles	article	NOUN
ftr-334	1441	45	are	be	AUX
ftr-334	1441	46	also	also	ADV
ftr-334	1441	47	critical	critical	ADJ
ftr-334	1441	48	factors	factor	NOUN
ftr-334	1441	49	in	in	ADP
ftr-334	1441	50	assessing	assess	VERB
ftr-334	1441	51	clinic	clinic	NOUN
ftr-334	1441	52	performance	performance	NOUN
ftr-334	1441	53	.	.	PUNCT
ftr-334	1442	1	while	while	SCONJ
ftr-334	1442	2	wage	wage	NOUN
ftr-334	1442	3	and	and	CCONJ
ftr-334	1442	4	investment	investment	NOUN
ftr-334	1442	5	(	(	PUNCT
ftr-334	1442	6	w&i	w&i	PROPN
ftr-334	1442	7	)	)	PUNCT
ftr-334	1442	8	operating	operating	NOUN
ftr-334	1442	9	division	division	NOUN
ftr-334	1442	10	to	to	ADP
ftr-334	1442	11	the	the	DET
ftr-334	1442	12	taxpayer	taxpayer	NOUN
ftr-334	1442	13	advocate	advocate	PROPN
ftr-334	1442	14	service	service	PROPN
ftr-334	1442	15	(	(	PUNCT
ftr-334	1442	16	tas	ta	NOUN
ftr-334	1442	17	)	)	PUNCT
ftr-334	1442	18	.	.	PUNCT
ftr-334	1443	1	the	the	DET
ftr-334	1443	2	director	director	NOUN
ftr-334	1443	3	of	of	ADP
ftr-334	1443	4	the	the	DET
ftr-334	1443	5	litc	litc	PROPN
ftr-334	1443	6	program	program	NOUN
ftr-334	1443	7	office	office	NOUN
ftr-334	1443	8	reports	report	VERB
ftr-334	1443	9	directly	directly	ADV
ftr-334	1443	10	to	to	ADP
ftr-334	1443	11	the	the	DET
ftr-334	1443	12	national	national	ADJ
ftr-334	1443	13	taxpayer	taxpayer	PROPN
ftr-334	1443	14	advocate	advocate	NOUN
ftr-334	1443	15	.	.	PUNCT
ftr-334	1444	1	i	i	PRON
ftr-334	1444	2	d.	d.	PROPN
ftr-334	1444	3	231	231	NUM
ftr-334	1444	4	.	.	PUNCT
ftr-334	1445	1	non	non	ADJ
ftr-334	1445	2	-	-	ADJ
ftr-334	1445	3	clinical	clinical	ADJ
ftr-334	1445	4	scholars	scholar	NOUN
ftr-334	1445	5	are	be	AUX
ftr-334	1445	6	recognizing	recognize	VERB
ftr-334	1445	7	the	the	DET
ftr-334	1445	8	valuable	valuable	ADJ
ftr-334	1445	9	role	role	NOUN
ftr-334	1445	10	that	that	PRON
ftr-334	1445	11	scholars	scholar	NOUN
ftr-334	1445	12	associated	associate	VERB
ftr-334	1445	13	with	with	ADP
ftr-334	1445	14	tax	tax	NOUN
ftr-334	1445	15	clinics	clinic	NOUN
ftr-334	1445	16	can	can	AUX
ftr-334	1445	17	play	play	VERB
ftr-334	1445	18	.	.	PUNCT
ftr-334	1446	1	see	see	VERB
ftr-334	1446	2	bryan	bryan	PROPN
ftr-334	1446	3	t.	t.	PROPN
ftr-334	1446	4	camp	camp	PROPN
ftr-334	1446	5	,	,	PUNCT
ftr-334	1446	6	theory	theory	NOUN
ftr-334	1446	7	and	and	CCONJ
ftr-334	1446	8	practice	practice	NOUN
ftr-334	1446	9	in	in	ADP
ftr-334	1446	10	tax	tax	NOUN
ftr-334	1446	11	administration	administration	NOUN
ftr-334	1446	12	,	,	PUNCT
ftr-334	1446	13	29	29	NUM
ftr-334	1446	14	va	va	NOUN
ftr-334	1446	15	.	.	PUNCT
ftr-334	1446	16	tax	tax	PROPN
ftr-334	1446	17	rev	rev	PROPN
ftr-334	1446	18	.	.	PROPN
ftr-334	1446	19	227	227	NUM
ftr-334	1446	20	,	,	PUNCT
ftr-334	1446	21	269	269	NUM
ftr-334	1446	22	(	(	PUNCT
ftr-334	1446	23	2009	2009	NUM
ftr-334	1446	24	)	)	PUNCT
ftr-334	1446	25	(	(	PUNCT
ftr-334	1446	26	praising	praise	VERB
ftr-334	1446	27	clinicians	clinician	NOUN
ftr-334	1446	28	such	such	ADJ
ftr-334	1446	29	as	as	ADP
ftr-334	1446	30	villanova	villanova	PROPN
ftr-334	1446	31	tax	tax	PROPN
ftr-334	1446	32	clinic	clinic	NOUN
ftr-334	1446	33	director	director	NOUN
ftr-334	1446	34	keith	keith	PROPN
ftr-334	1446	35	fogg	fogg	PROPN
ftr-334	1446	36	on	on	ADP
ftr-334	1446	37	his	his	PRON
ftr-334	1446	38	contribution	contribution	NOUN
ftr-334	1446	39	to	to	ADP
ftr-334	1446	40	tax	tax	NOUN
ftr-334	1446	41	reform	reform	NOUN
ftr-334	1446	42	scholarship	scholarship	NOUN
ftr-334	1446	43	,	,	PUNCT
ftr-334	1446	44	specifically	specifically	ADV
ftr-334	1446	45	with	with	ADP
ftr-334	1446	46	regard	regard	NOUN
ftr-334	1446	47	to	to	ADP
ftr-334	1446	48	section	section	NOUN
ftr-334	1446	49	6672	6672	NUM
ftr-334	1446	50	trust	trust	NOUN
ftr-334	1446	51	fund	fund	NOUN
ftr-334	1446	52	recovery	recovery	NOUN
ftr-334	1446	53	penalty	penalty	NOUN
ftr-334	1446	54	)	)	PUNCT
ftr-334	1446	55	.	.	PUNCT
ftr-334	1447	1	232	232	X
ftr-334	1447	2	.	.	PUNCT
ftr-334	1448	1	for	for	ADP
ftr-334	1448	2	example	example	NOUN
ftr-334	1448	3	,	,	PUNCT
ftr-334	1448	4	i	i	PRON
ftr-334	1448	5	am	be	AUX
ftr-334	1448	6	aware	aware	ADJ
ftr-334	1448	7	that	that	SCONJ
ftr-334	1448	8	in	in	ADP
ftr-334	1448	9	2011	2011	NUM
ftr-334	1448	10	,	,	PUNCT
ftr-334	1448	11	the	the	DET
ftr-334	1448	12	irs	irs	PROPN
ftr-334	1448	13	had	have	AUX
ftr-334	1448	14	assembled	assemble	VERB
ftr-334	1448	15	a	a	DET
ftr-334	1448	16	task	task	NOUN
ftr-334	1448	17	force	force	NOUN
ftr-334	1448	18	on	on	ADP
ftr-334	1448	19	issues	issue	NOUN
ftr-334	1448	20	relating	relate	VERB
ftr-334	1448	21	to	to	ADP
ftr-334	1448	22	innocent	innocent	ADJ
ftr-334	1448	23	spouse	spouse	NOUN
ftr-334	1448	24	,	,	PUNCT
ftr-334	1448	25	and	and	CCONJ
ftr-334	1448	26	the	the	DET
ftr-334	1448	27	task	task	NOUN
ftr-334	1448	28	force	force	NOUN
ftr-334	1448	29	that	that	PRON
ftr-334	1448	30	includes	include	VERB
ftr-334	1448	31	clinicians	clinician	NOUN
ftr-334	1448	32	.	.	PUNCT
ftr-334	1449	1	the	the	DET
ftr-334	1449	2	task	task	NOUN
ftr-334	1449	3	force	force	NOUN
ftr-334	1449	4	is	be	AUX
ftr-334	1449	5	considering	consider	VERB
ftr-334	1449	6	a	a	DET
ftr-334	1449	7	number	number	NOUN
ftr-334	1449	8	of	of	ADP
ftr-334	1449	9	issues	issue	NOUN
ftr-334	1449	10	,	,	PUNCT
ftr-334	1449	11	including	include	VERB
ftr-334	1449	12	possible	possible	ADJ
ftr-334	1449	13	revision	revision	NOUN
ftr-334	1449	14	of	of	ADP
ftr-334	1449	15	the	the	DET
ftr-334	1449	16	form	form	NOUN
ftr-334	1449	17	8857	8857	NUM
ftr-334	1449	18	,	,	PUNCT
ftr-334	1449	19	request	request	NOUN
ftr-334	1449	20	for	for	ADP
ftr-334	1449	21	innocent	innocent	ADJ
ftr-334	1449	22	spouse	spouse	NOUN
ftr-334	1449	23	relief	relief	NOUN
ftr-334	1449	24	,	,	PUNCT
ftr-334	1449	25	http://www.irs.gov/pub/irs-pdf/f8857.pdf	http://www.irs.gov/pub/irs-pdf/f8857.pdf	NOUN
ftr-334	1449	26	.	.	PUNCT
ftr-334	1450	1	233	233	NUM
ftr-334	1450	2	.	.	PUNCT
ftr-334	1451	1	the	the	DET
ftr-334	1451	2	2012	2012	NUM
ftr-334	1451	3	grant	grant	NOUN
ftr-334	1451	4	application	application	NOUN
ftr-334	1451	5	addressed	address	VERB
ftr-334	1451	6	the	the	DET
ftr-334	1451	7	unique	unique	ADJ
ftr-334	1451	8	situation	situation	NOUN
ftr-334	1451	9	of	of	ADP
ftr-334	1451	10	academic	academic	ADJ
ftr-334	1451	11	litcs	litcs	NOUN
ftr-334	1451	12	.	.	PUNCT
ftr-334	1452	1	in	in	ADP
ftr-334	1452	2	academic	academic	ADJ
ftr-334	1452	3	clinics	clinic	NOUN
ftr-334	1452	4	,	,	PUNCT
ftr-334	1452	5	fewer	few	ADJ
ftr-334	1452	6	taxpayers	taxpayer	NOUN
ftr-334	1452	7	are	be	AUX
ftr-334	1452	8	served	serve	VERB
ftr-334	1452	9	than	than	ADP
ftr-334	1452	10	in	in	ADP
ftr-334	1452	11	nonacademic	nonacademic	ADJ
ftr-334	1452	12	clinics	clinic	NOUN
ftr-334	1452	13	because	because	SCONJ
ftr-334	1452	14	of	of	ADP
ftr-334	1452	15	the	the	DET
ftr-334	1452	16	time	time	NOUN
ftr-334	1452	17	involved	involve	VERB
ftr-334	1452	18	in	in	ADP
ftr-334	1452	19	teaching	teaching	NOUN
ftr-334	1452	20	and	and	CCONJ
ftr-334	1452	21	mentoring	mentor	VERB
ftr-334	1452	22	students	student	NOUN
ftr-334	1452	23	.	.	PUNCT
ftr-334	1453	1	see	see	VERB
ftr-334	1453	2	grant	grant	NOUN
ftr-334	1453	3	application	application	NOUN
ftr-334	1453	4	,	,	PUNCT
ftr-334	1453	5	supra	supra	PROPN
ftr-334	1453	6	note	note	NOUN
ftr-334	1453	7	220	220	NUM
ftr-334	1453	8	,	,	PUNCT
ftr-334	1453	9	at	at	ADP
ftr-334	1453	10	67	67	NUM
ftr-334	1453	11	.	.	PUNCT
ftr-334	1454	1	clinical	clinical	ADJ
ftr-334	1454	2	scholarship	scholarship	NOUN
ftr-334	1454	3	has	have	AUX
ftr-334	1454	4	provided	provide	VERB
ftr-334	1454	5	insight	insight	NOUN
ftr-334	1454	6	'	'	PUNCT
ftr-334	1454	7	from	from	ADP
ftr-334	1454	8	the	the	DET
ftr-334	1454	9	trenches	trench	NOUN
ftr-334	1454	10	'	'	PUNCT
ftr-334	1454	11	on	on	ADP
ftr-334	1454	12	how	how	SCONJ
ftr-334	1454	13	tax	tax	NOUN
ftr-334	1454	14	policy	policy	NOUN
ftr-334	1454	15	affects	affect	VERB
ftr-334	1454	16	low	low	ADJ
ftr-334	1454	17	income	income	NOUN
ftr-334	1454	18	taxpayers	taxpayer	NOUN
ftr-334	1454	19	,	,	PUNCT
ftr-334	1454	20	providing	provide	VERB
ftr-334	1454	21	tas	ta	NOUN
ftr-334	1454	22	with	with	ADP
ftr-334	1454	23	the	the	DET
ftr-334	1454	24	needed	needed	ADJ
ftr-334	1454	25	information	information	NOUN
ftr-334	1454	26	to	to	PART
ftr-334	1454	27	suggest	suggest	VERB
ftr-334	1454	28	legislative	legislative	ADJ
ftr-334	1454	29	changes	change	NOUN
ftr-334	1454	30	and	and	CCONJ
ftr-334	1454	31	report	report	VERB
ftr-334	1454	32	the	the	DET
ftr-334	1454	33	most	most	ADV
ftr-334	1454	34	pressing	pressing	ADJ
ftr-334	1454	35	issue	issue	NOUN
ftr-334	1454	36	to	to	ADP
ftr-334	1454	37	congress	congress	PROPN
ftr-334	1454	38	in	in	ADP
ftr-334	1454	39	its	its	PRON
ftr-334	1454	40	annual	annual	ADJ
ftr-334	1454	41	report	report	NOUN
ftr-334	1454	42	.	.	PUNCT
ftr-334	1455	1	see	see	VERB
ftr-334	1455	2	camp	camp	NOUN
ftr-334	1455	3	,	,	PUNCT
ftr-334	1455	4	theory	theory	NOUN
ftr-334	1455	5	and	and	CCONJ
ftr-334	1455	6	practice	practice	NOUN
ftr-334	1455	7	,	,	PUNCT
ftr-334	1455	8	supra	supra	ADJ
ftr-334	1455	9	note	note	NOUN
ftr-334	1455	10	60	60	NUM
ftr-334	1455	11	,	,	PUNCT
ftr-334	1455	12	at	at	ADP
ftr-334	1455	13	274	274	NUM
ftr-334	1455	14	(	(	PUNCT
ftr-334	1455	15	expressing	express	VERB
ftr-334	1455	16	the	the	DET
ftr-334	1455	17	importance	importance	NOUN
ftr-334	1455	18	of	of	ADP
ftr-334	1455	19	litcs	litcs	NOUN
ftr-334	1455	20	both	both	CCONJ
ftr-334	1455	21	in	in	ADP
ftr-334	1455	22	their	their	PRON
ftr-334	1455	23	ability	ability	NOUN
ftr-334	1455	24	to	to	PART
ftr-334	1455	25	become	become	VERB
ftr-334	1455	26	a	a	DET
ftr-334	1455	27	"	"	PUNCT
ftr-334	1455	28	lobbying	lobby	VERB
ftr-334	1455	29	voice	voice	NOUN
ftr-334	1455	30	"	"	PUNCT
ftr-334	1455	31	for	for	ADP
ftr-334	1455	32	low	low	ADJ
ftr-334	1455	33	income	income	NOUN
ftr-334	1455	34	taxpayers	taxpayer	NOUN
ftr-334	1455	35	and	and	CCONJ
ftr-334	1455	36	a	a	DET
ftr-334	1455	37	source	source	NOUN
ftr-334	1455	38	of	of	ADP
ftr-334	1455	39	valuable	valuable	ADJ
ftr-334	1455	40	tax	tax	NOUN
ftr-334	1455	41	administration	administration	NOUN
ftr-334	1455	42	proposals	proposal	NOUN
ftr-334	1455	43	and	and	CCONJ
ftr-334	1455	44	articles	article	NOUN
ftr-334	1455	45	from	from	ADP
ftr-334	1455	46	a	a	DET
ftr-334	1455	47	nontraditional	nontraditional	ADJ
ftr-334	1455	48	view	view	NOUN
ftr-334	1455	49	from	from	ADP
ftr-334	1455	50	clinical	clinical	ADJ
ftr-334	1455	51	professors	professor	NOUN
ftr-334	1455	52	)	)	PUNCT
ftr-334	1455	53	.	.	PUNCT
ftr-334	1456	1	see	see	VERB
ftr-334	1456	2	,	,	PUNCT
ftr-334	1456	3	e.g.	e.g.	ADV
ftr-334	1456	4	,	,	PUNCT
ftr-334	1456	5	janet	janet	PROPN
ftr-334	1456	6	spragens	spragens	PROPN
ftr-334	1456	7	&	&	CCONJ
ftr-334	1456	8	nancy	nancy	PROPN
ftr-334	1456	9	abramowitz	abramowitz	PROPN
ftr-334	1456	10	,	,	PUNCT
ftr-334	1456	11	low	low	ADJ
ftr-334	1456	12	-	-	PUNCT
ftr-334	1456	13	income	income	NOUN
ftr-334	1456	14	taxpayers	taxpayer	NOUN
ftr-334	1456	15	and	and	CCONJ
ftr-334	1456	16	the	the	DET
ftr-334	1456	17	modernized	modernized	ADJ
ftr-334	1456	18	irs	irs	PROPN
ftr-334	1456	19	:	:	PUNCT
ftr-334	1456	20	a	a	DET
ftr-334	1456	21	view	view	NOUN
ftr-334	1456	22	from	from	ADP
ftr-334	1456	23	the	the	DET
ftr-334	1456	24	trenches	trench	NOUN
ftr-334	1456	25	,	,	PUNCT
ftr-334	1456	26	107	107	NUM
ftr-334	1456	27	tax	tax	NOUN
ftr-334	1456	28	notes	note	NOUN
ftr-334	1456	29	140	140	NUM
ftr-334	1456	30	,	,	PUNCT
ftr-334	1456	31	(	(	PUNCT
ftr-334	1456	32	jun	jun	PROPN
ftr-334	1456	33	,	,	PUNCT
ftr-334	1456	34	13	13	NUM
ftr-334	1456	35	,	,	PUNCT
ftr-334	1456	36	2005	2005	NUM
ftr-334	1456	37	)	)	PUNCT
ftr-334	1456	38	(	(	PUNCT
ftr-334	1456	39	detailing	detail	VERB
ftr-334	1456	40	the	the	DET
ftr-334	1456	41	effects	effect	NOUN
ftr-334	1456	42	of	of	ADP
ftr-334	1456	43	'	'	NUM
ftr-334	1456	44	98	98	NUM
ftr-334	1456	45	reform	reform	NOUN
ftr-334	1456	46	and	and	CCONJ
ftr-334	1456	47	reorganization	reorganization	NOUN
ftr-334	1456	48	on	on	ADP
ftr-334	1456	49	low	low	ADJ
ftr-334	1456	50	income	income	NOUN
ftr-334	1456	51	taxpayers	taxpayer	NOUN
ftr-334	1456	52	)	)	PUNCT
ftr-334	1456	53	;	;	PUNCT
ftr-334	1457	1	nancy	nancy	PROPN
ftr-334	1457	2	s.	s.	PROPN
ftr-334	1457	3	abramowitz	abramowitz	PROPN
ftr-334	1457	4	,	,	PUNCT
ftr-334	1457	5	thinking	think	VERB
ftr-334	1457	6	about	about	ADP
ftr-334	1457	7	conflicting	conflict	VERB
ftr-334	1457	8	gravitational	gravitational	ADJ
ftr-334	1457	9	pulls	pull	VERB
ftr-334	1457	10	litcs	litcs	NOUN
ftr-334	1457	11	:	:	PUNCT
ftr-334	1457	12	the	the	DET
ftr-334	1457	13	academy	academy	NOUN
ftr-334	1457	14	and	and	CCONJ
ftr-334	1457	15	the	the	DET
ftr-334	1457	16	irs	irs	PROPN
ftr-334	1457	17	,	,	PUNCT
ftr-334	1457	18	56	56	NUM
ftr-334	1457	19	am	am	NOUN
ftr-334	1457	20	.	.	PUNCT
ftr-334	1458	1	u.	u.	PROPN
ftr-334	1458	2	l.	l.	PROPN
ftr-334	1458	3	rev	rev	PROPN
ftr-334	1458	4	.	.	PROPN
ftr-334	1458	5	1127	1127	NUM
ftr-334	1458	6	,	,	PUNCT
ftr-334	1458	7	1133	1133	NUM
ftr-334	1458	8	(	(	PUNCT
ftr-334	1458	9	2007	2007	NUM
ftr-334	1458	10	)	)	PUNCT
ftr-334	1459	1	[	[	X
ftr-334	1459	2	hereinafter	hereinafter	NOUN
ftr-334	1459	3	abramowitz	abramowitz	NOUN
ftr-334	1459	4	,	,	PUNCT
ftr-334	1459	5	gravitational	gravitational	ADJ
ftr-334	1459	6	pulls	pull	VERB
ftr-334	1459	7	]	]	PUNCT
ftr-334	1459	8	(	(	PUNCT
ftr-334	1459	9	recognizing	recognize	VERB
ftr-334	1459	10	the	the	DET
ftr-334	1459	11	"	"	PUNCT
ftr-334	1459	12	closeup	closeup	ADJ
ftr-334	1459	13	scholarly	scholarly	ADJ
ftr-334	1459	14	examination	examination	NOUN
ftr-334	1459	15	of	of	ADP
ftr-334	1459	16	client	client	NOUN
ftr-334	1459	17	-	-	PUNCT
ftr-334	1459	18	centered	center	VERB
ftr-334	1459	19	lawyering	lawyering	NOUN
ftr-334	1459	20	"	"	PUNCT
ftr-334	1459	21	that	that	PRON
ftr-334	1459	22	amounts	amount	VERB
ftr-334	1459	23	from	from	ADP
ftr-334	1459	24	clinical	clinical	ADJ
ftr-334	1459	25	professors	professor	NOUN
ftr-334	1459	26	)	)	PUNCT
ftr-334	1459	27	.	.	PUNCT
ftr-334	1460	1	234	234	NUM
ftr-334	1460	2	.	.	PUNCT
ftr-334	1461	1	see	see	VERB
ftr-334	1461	2	grant	grant	NOUN
ftr-334	1461	3	application	application	NOUN
ftr-334	1461	4	,	,	PUNCT
ftr-334	1461	5	supra	supra	PROPN
ftr-334	1461	6	note	note	NOUN
ftr-334	1461	7	220	220	NUM
ftr-334	1461	8	,	,	PUNCT
ftr-334	1461	9	at	at	ADP
ftr-334	1461	10	67	67	NUM
ftr-334	1461	11	(	(	PUNCT
ftr-334	1461	12	providing	provide	VERB
ftr-334	1461	13	program	program	NOUN
ftr-334	1461	14	office	office	NOUN
ftr-334	1461	15	evaluation	evaluation	NOUN
ftr-334	1461	16	measure	measure	NOUN
ftr-334	1461	17	specific	specific	ADJ
ftr-334	1461	18	to	to	ADP
ftr-334	1461	19	academic	academic	ADJ
ftr-334	1461	20	clinics	clinic	NOUN
ftr-334	1461	21	)	)	PUNCT
ftr-334	1461	22	.	.	PUNCT
ftr-334	1462	1	"	"	PUNCT
ftr-334	1462	2	[	[	X
ftr-334	1462	3	t]he	t]he	ADV
ftr-334	1462	4	litc	litc	ADJ
ftr-334	1462	5	program	program	NOUN
ftr-334	1462	6	office	office	NOUN
ftr-334	1462	7	will	will	AUX
ftr-334	1462	8	consider	consider	VERB
ftr-334	1462	9	additional	additional	ADJ
ftr-334	1462	10	ways	way	NOUN
ftr-334	1462	11	in	in	ADP
ftr-334	1462	12	which	which	PRON
ftr-334	1462	13	academic	academic	ADJ
ftr-334	1462	14	clinics	clinic	NOUN
ftr-334	1462	15	can	can	AUX
ftr-334	1462	16	accomplish	accomplish	VERB
ftr-334	1462	17	litc	litc	NOUN
ftr-334	1462	18	program	program	NOUN
ftr-334	1462	19	goals	goal	NOUN
ftr-334	1462	20	(	(	PUNCT
ftr-334	1462	21	e.g.	e.g.	ADV
ftr-334	1462	22	,	,	PUNCT
ftr-334	1462	23	providing	provide	VERB
ftr-334	1462	24	technical	technical	ADJ
ftr-334	1462	25	assistance	assistance	NOUN
ftr-334	1462	26	,	,	PUNCT
ftr-334	1462	27	training	training	NOUN
ftr-334	1462	28	,	,	PUNCT
ftr-334	1462	29	and	and	CCONJ
ftr-334	1462	30	mentoring	mentor	VERB
ftr-334	1462	31	to	to	ADP
ftr-334	1462	32	other	other	ADJ
ftr-334	1462	33	litc	litc	ADJ
ftr-334	1462	34	programs	program	NOUN
ftr-334	1462	35	,	,	PUNCT
ftr-334	1462	36	publishing	publish	VERB
ftr-334	1462	37	articles	article	NOUN
ftr-334	1462	38	about	about	ADP
ftr-334	1462	39	the	the	DET
ftr-334	1462	40	litc	litc	PROPN
ftr-334	1462	41	program	program	NOUN
ftr-334	1462	42	,	,	PUNCT
ftr-334	1462	43	commenting	comment	VERB
ftr-334	1462	44	on	on	ADP
ftr-334	1462	45	proposed	propose	VERB
ftr-334	1462	46	treasury	treasury	NOUN
ftr-334	1462	47	regulations	regulation	NOUN
ftr-334	1462	48	that	that	PRON
ftr-334	1462	49	affect	affect	VERB
ftr-334	1462	50	low	low	ADJ
ftr-334	1462	51	income	income	NOUN
ftr-334	1462	52	or	or	CCONJ
ftr-334	1462	53	els	el	NOUN
ftr-334	1462	54	taxpayers	taxpayer	NOUN
ftr-334	1462	55	,	,	PUNCT
ftr-334	1462	56	and	and	CCONJ
ftr-334	1462	57	monitoring	monitor	VERB
ftr-334	1462	58	graduates	graduate	NOUN
ftr-334	1462	59	to	to	PART
ftr-334	1462	60	determine	determine	VERB
ftr-334	1462	61	whether	whether	SCONJ
ftr-334	1462	62	they	they	PRON
ftr-334	1462	63	perform	perform	VERB
ftr-334	1462	64	pro	pro	X
ftr-334	1462	65	bono	bono	X
ftr-334	1462	66	work	work	NOUN
ftr-334	1462	67	on	on	ADP
ftr-334	1462	68	behalf	behalf	NOUN
ftr-334	1462	69	of	of	ADP
ftr-334	1462	70	or	or	CCONJ
ftr-334	1462	71	otherwise	otherwise	ADV
ftr-334	1462	72	assist	assist	VERB
ftr-334	1462	73	low	low	ADJ
ftr-334	1462	74	-	-	PUNCT
ftr-334	1462	75	income	income	NOUN
ftr-334	1462	76	taxpayers	taxpayer	NOUN
ftr-334	1462	77	.	.	PUNCT
ftr-334	1462	78	"	"	PUNCT
ftr-334	1463	1	i	i	PRON
ftr-334	1463	2	d.	d.	PROPN
ftr-334	1463	3	even	even	ADV
ftr-334	1463	4	though	though	SCONJ
ftr-334	1463	5	the	the	DET
ftr-334	1463	6	unique	unique	ADJ
ftr-334	1463	7	position	position	NOUN
ftr-334	1463	8	of	of	ADP
ftr-334	1463	9	2012	2012	NUM
ftr-334	1463	10	]	]	PUNCT
ftr-334	1463	11	581	581	NUM
ftr-334	1463	12	florida	florida	PROPN
ftr-334	1463	13	tax	tax	NOUN
ftr-334	1463	14	review	review	NOUN
ftr-334	1463	15	these	these	DET
ftr-334	1463	16	efforts	effort	NOUN
ftr-334	1463	17	are	be	AUX
ftr-334	1463	18	valuable	valuable	ADJ
ftr-334	1463	19	,	,	PUNCT
ftr-334	1463	20	congress	congress	PROPN
ftr-334	1463	21	and	and	CCONJ
ftr-334	1463	22	the	the	DET
ftr-334	1463	23	irs	irs	PROPN
ftr-334	1463	24	can	can	AUX
ftr-334	1463	25	do	do	VERB
ftr-334	1463	26	more	more	ADJ
ftr-334	1463	27	to	to	PART
ftr-334	1463	28	encourage	encourage	VERB
ftr-334	1463	29	clinics	clinic	NOUN
ftr-334	1463	30	to	to	PART
ftr-334	1463	31	participate	participate	VERB
ftr-334	1463	32	in	in	ADP
ftr-334	1463	33	agency	agency	NOUN
ftr-334	1463	34	rulemaking	rulemaking	NOUN
ftr-334	1463	35	.	.	PUNCT
ftr-334	1464	1	as	as	ADP
ftr-334	1464	2	a	a	DET
ftr-334	1464	3	legislative	legislative	ADJ
ftr-334	1464	4	incentive	incentive	NOUN
ftr-334	1464	5	,	,	PUNCT
ftr-334	1464	6	congress	congress	PROPN
ftr-334	1464	7	could	could	AUX
ftr-334	1464	8	amend	amend	VERB
ftr-334	1464	9	section	section	NOUN
ftr-334	1464	10	7526(b)(1)(a	7526(b)(1)(a	NUM
ftr-334	1464	11	)	)	PUNCT
ftr-334	1464	12	to	to	PART
ftr-334	1464	13	provide	provide	VERB
ftr-334	1464	14	that	that	SCONJ
ftr-334	1464	15	a	a	DET
ftr-334	1464	16	permitted	permit	VERB
ftr-334	1464	17	clinic	clinic	NOUN
ftr-334	1464	18	activity	activity	NOUN
ftr-334	1464	19	includes	include	VERB
ftr-334	1464	20	work	work	NOUN
ftr-334	1464	21	related	relate	VERB
ftr-334	1464	22	to	to	ADP
ftr-334	1464	23	the	the	DET
ftr-334	1464	24	submission	submission	NOUN
ftr-334	1464	25	of	of	ADP
ftr-334	1464	26	comments	comment	NOUN
ftr-334	1464	27	on	on	ADP
ftr-334	1464	28	regulations	regulation	NOUN
ftr-334	1464	29	or	or	CCONJ
ftr-334	1464	30	other	other	ADJ
ftr-334	1464	31	agency	agency	NOUN
ftr-334	1464	32	guidance	guidance	NOUN
ftr-334	1464	33	provided	provide	VERB
ftr-334	1464	34	that	that	SCONJ
ftr-334	1464	35	those	those	DET
ftr-334	1464	36	comments	comment	NOUN
ftr-334	1464	37	are	be	AUX
ftr-334	1464	38	reflective	reflective	ADJ
ftr-334	1464	39	of	of	ADP
ftr-334	1464	40	issues	issue	NOUN
ftr-334	1464	41	that	that	PRON
ftr-334	1464	42	are	be	AUX
ftr-334	1464	43	germane	germane	ADJ
ftr-334	1464	44	to	to	ADP
ftr-334	1464	45	their	their	PRON
ftr-334	1464	46	representation	representation	NOUN
ftr-334	1464	47	of	of	ADP
ftr-334	1464	48	low	low	ADJ
ftr-334	1464	49	income	income	NOUN
ftr-334	1464	50	taxpayers	taxpayer	NOUN
ftr-334	1464	51	or	or	CCONJ
ftr-334	1464	52	people	people	NOUN
ftr-334	1464	53	for	for	ADP
ftr-334	1464	54	whom	whom	PRON
ftr-334	1464	55	english	english	PROPN
ftr-334	1464	56	is	be	AUX
ftr-334	1464	57	a	a	DET
ftr-334	1464	58	second	second	ADJ
ftr-334	1464	59	language	language	NOUN
ftr-334	1464	60	.	.	PUNCT
ftr-334	1465	1	23	23	NUM
ftr-334	1465	2	5	5	NUM
ftr-334	1465	3	in	in	ADP
ftr-334	1465	4	addition	addition	NOUN
ftr-334	1465	5	,	,	PUNCT
ftr-334	1465	6	to	to	PART
ftr-334	1465	7	further	far	ADV
ftr-334	1465	8	help	help	AUX
ftr-334	1465	9	identify	identify	VERB
ftr-334	1465	10	the	the	DET
ftr-334	1465	11	importance	importance	NOUN
ftr-334	1465	12	of	of	ADP
ftr-334	1465	13	this	this	DET
ftr-334	1465	14	type	type	NOUN
ftr-334	1465	15	of	of	ADP
ftr-334	1465	16	work	work	NOUN
ftr-334	1465	17	,	,	PUNCT
ftr-334	1465	18	litcs	litcs	PROPN
ftr-334	1465	19	should	should	AUX
ftr-334	1465	20	be	be	AUX
ftr-334	1465	21	required	require	VERB
ftr-334	1465	22	to	to	PART
ftr-334	1465	23	report	report	VERB
ftr-334	1465	24	to	to	ADP
ftr-334	1465	25	tas	ta	NOUN
ftr-334	1465	26	on	on	ADP
ftr-334	1465	27	their	their	PRON
ftr-334	1465	28	commenting	comment	VERB
ftr-334	1465	29	activity	activity	NOUN
ftr-334	1465	30	in	in	ADP
ftr-334	1465	31	annual	annual	ADJ
ftr-334	1465	32	reports	report	NOUN
ftr-334	1465	33	it	it	PRON
ftr-334	1465	34	submits	submit	VERB
ftr-334	1465	35	.	.	PUNCT
ftr-334	1466	1	moreover	moreover	ADV
ftr-334	1466	2	,	,	PUNCT
ftr-334	1466	3	congress	congress	PROPN
ftr-334	1466	4	may	may	AUX
ftr-334	1466	5	wish	wish	VERB
ftr-334	1466	6	to	to	PART
ftr-334	1466	7	provide	provide	VERB
ftr-334	1466	8	a	a	DET
ftr-334	1466	9	separate	separate	ADJ
ftr-334	1466	10	funding	funding	NOUN
ftr-334	1466	11	academic	academic	ADJ
ftr-334	1466	12	litcs	litcs	PROPN
ftr-334	1466	13	was	be	AUX
ftr-334	1466	14	acknowledged	acknowledge	VERB
ftr-334	1466	15	in	in	ADP
ftr-334	1466	16	2007	2007	NUM
ftr-334	1466	17	,	,	PUNCT
ftr-334	1466	18	the	the	DET
ftr-334	1466	19	new	new	ADJ
ftr-334	1466	20	commenting	comment	VERB
ftr-334	1466	21	criteria	criterion	NOUN
ftr-334	1466	22	for	for	ADP
ftr-334	1466	23	evaluation	evaluation	NOUN
ftr-334	1466	24	did	do	AUX
ftr-334	1466	25	not	not	PART
ftr-334	1466	26	appear	appear	VERB
ftr-334	1466	27	in	in	ADP
ftr-334	1466	28	litc	litc	PROPN
ftr-334	1466	29	grant	grant	NOUN
ftr-334	1466	30	applications	application	NOUN
ftr-334	1466	31	until	until	ADP
ftr-334	1466	32	2012	2012	NUM
ftr-334	1466	33	.	.	PUNCT
ftr-334	1467	1	see	see	VERB
ftr-334	1467	2	abramowitz	abramowitz	PROPN
ftr-334	1467	3	,	,	PUNCT
ftr-334	1467	4	gravitational	gravitational	ADJ
ftr-334	1467	5	pulls	pull	NOUN
ftr-334	1467	6	,	,	PUNCT
ftr-334	1467	7	supra	supra	PROPN
ftr-334	1467	8	note	note	PROPN
ftr-334	1467	9	233	233	NUM
ftr-334	1467	10	,	,	PUNCT
ftr-334	1467	11	1133	1133	NUM
ftr-334	1467	12	(	(	PUNCT
ftr-334	1467	13	voicing	voice	VERB
ftr-334	1467	14	concerns	concern	NOUN
ftr-334	1467	15	shared	share	VERB
ftr-334	1467	16	by	by	ADP
ftr-334	1467	17	the	the	DET
ftr-334	1467	18	litc	litc	PROPN
ftr-334	1467	19	community	community	NOUN
ftr-334	1467	20	that	that	PRON
ftr-334	1467	21	litc	litc	PROPN
ftr-334	1467	22	program	program	NOUN
ftr-334	1467	23	office	office	NOUN
ftr-334	1467	24	may	may	AUX
ftr-334	1467	25	overemphasize	overemphasize	VERB
ftr-334	1467	26	the	the	DET
ftr-334	1467	27	number	number	NOUN
ftr-334	1467	28	of	of	ADP
ftr-334	1467	29	taxpayers	taxpayer	NOUN
ftr-334	1467	30	served	serve	VERB
ftr-334	1467	31	by	by	ADP
ftr-334	1467	32	a	a	DET
ftr-334	1467	33	program	program	NOUN
ftr-334	1467	34	,	,	PUNCT
ftr-334	1467	35	putting	put	VERB
ftr-334	1467	36	academic	academic	ADJ
ftr-334	1467	37	clinics	clinic	NOUN
ftr-334	1467	38	at	at	ADP
ftr-334	1467	39	a	a	DET
ftr-334	1467	40	disadvantage	disadvantage	NOUN
ftr-334	1467	41	)	)	PUNCT
ftr-334	1467	42	.	.	PUNCT
ftr-334	1468	1	concerns	concern	NOUN
ftr-334	1468	2	were	be	AUX
ftr-334	1468	3	met	meet	VERB
ftr-334	1468	4	with	with	ADP
ftr-334	1468	5	response	response	NOUN
ftr-334	1468	6	and	and	CCONJ
ftr-334	1468	7	the	the	DET
ftr-334	1468	8	"	"	PUNCT
ftr-334	1468	9	national	national	ADJ
ftr-334	1468	10	taxpayer	taxpayer	NOUN
ftr-334	1468	11	advocate	advocate	NOUN
ftr-334	1468	12	has	have	AUX
ftr-334	1468	13	recognized	recognize	VERB
ftr-334	1468	14	essential	essential	ADJ
ftr-334	1468	15	differences	difference	NOUN
ftr-334	1468	16	between	between	ADP
ftr-334	1468	17	academic	academic	ADJ
ftr-334	1468	18	and	and	CCONJ
ftr-334	1468	19	pro	pro	X
ftr-334	1468	20	bono	bono	X
ftr-334	1468	21	clinics	clinic	NOUN
ftr-334	1468	22	and	and	CCONJ
ftr-334	1468	23	has	have	AUX
ftr-334	1468	24	extended	extend	VERB
ftr-334	1468	25	a	a	DET
ftr-334	1468	26	hand	hand	NOUN
ftr-334	1468	27	to	to	PART
ftr-334	1468	28	academia	academia	VERB
ftr-334	1468	29	to	to	PART
ftr-334	1468	30	offer	offer	VERB
ftr-334	1468	31	criteria	criterion	NOUN
ftr-334	1468	32	for	for	ADP
ftr-334	1468	33	evaluating	evaluate	VERB
ftr-334	1468	34	their	their	PRON
ftr-334	1468	35	programs	program	NOUN
ftr-334	1468	36	.	.	PUNCT
ftr-334	1468	37	"	"	PUNCT
ftr-334	1469	1	i	i	PRON
ftr-334	1469	2	d	d	PROPN
ftr-334	1469	3	at	at	ADP
ftr-334	1469	4	1130	1130	NUM
ftr-334	1469	5	.	.	PUNCT
ftr-334	1470	1	235	235	NUM
ftr-334	1470	2	.	.	PUNCT
ftr-334	1470	3	amended	amend	VERB
ftr-334	1470	4	the	the	DET
ftr-334	1470	5	statute	statute	NOUN
ftr-334	1470	6	could	could	AUX
ftr-334	1470	7	read	read	VERB
ftr-334	1470	8	as	as	SCONJ
ftr-334	1470	9	follows	follow	VERB
ftr-334	1470	10	(	(	PUNCT
ftr-334	1470	11	proposed	propose	VERB
ftr-334	1470	12	change	change	NOUN
ftr-334	1470	13	in	in	ADP
ftr-334	1470	14	italics	italic	NOUN
ftr-334	1470	15	):	):	PUNCT
ftr-334	1470	16	1.r.c	1.r.c	NUM
ftr-334	1470	17	.	.	PUNCT
ftr-334	1471	1	§	§	PROPN
ftr-334	1471	2	7526(b)(1)(b	7526(b)(1)(b	NUM
ftr-334	1471	3	)	)	PUNCT
ftr-334	1471	4	representation	representation	NOUN
ftr-334	1471	5	of	of	ADP
ftr-334	1471	6	low	low	ADJ
ftr-334	1471	7	-	-	PUNCT
ftr-334	1471	8	income	income	NOUN
ftr-334	1471	9	taxpayers	taxpayer	NOUN
ftr-334	1471	10	.	.	PUNCT
ftr-334	1472	1	a	a	DET
ftr-334	1472	2	clinic	clinic	NOUN
ftr-334	1472	3	meets	meet	VERB
ftr-334	1472	4	the	the	DET
ftr-334	1472	5	requirements	requirement	NOUN
ftr-334	1472	6	of	of	ADP
ftr-334	1472	7	subparagraph	subparagraph	NOUN
ftr-334	1472	8	(	(	PUNCT
ftr-334	1472	9	a)(ii)(i	a)(ii)(i	NOUN
ftr-334	1472	10	)	)	PUNCT
ftr-334	1472	11	if(i	if(i	NUM
ftr-334	1472	12	)	)	PUNCT
ftr-334	1472	13	at	at	ADV
ftr-334	1472	14	least	least	ADV
ftr-334	1472	15	90	90	NUM
ftr-334	1472	16	percent	percent	NOUN
ftr-334	1472	17	of	of	ADP
ftr-334	1472	18	the	the	DET
ftr-334	1472	19	taxpayers	taxpayer	NOUN
ftr-334	1472	20	represented	represent	VERB
ftr-334	1472	21	by	by	ADP
ftr-334	1472	22	the	the	DET
ftr-334	1472	23	clinic	clinic	NOUN
ftr-334	1472	24	have	have	VERB
ftr-334	1472	25	incomes	income	NOUN
ftr-334	1472	26	which	which	PRON
ftr-334	1472	27	do	do	AUX
ftr-334	1472	28	not	not	PART
ftr-334	1472	29	exceed	exceed	VERB
ftr-334	1472	30	250	250	NUM
ftr-334	1472	31	percent	percent	NOUN
ftr-334	1472	32	of	of	ADP
ftr-334	1472	33	the	the	DET
ftr-334	1472	34	poverty	poverty	NOUN
ftr-334	1472	35	level	level	NOUN
ftr-334	1472	36	,	,	PUNCT
ftr-334	1472	37	as	as	SCONJ
ftr-334	1472	38	determined	determine	VERB
ftr-334	1472	39	in	in	ADP
ftr-334	1472	40	accordance	accordance	NOUN
ftr-334	1472	41	with	with	ADP
ftr-334	1472	42	criteria	criterion	NOUN
ftr-334	1472	43	established	establish	VERB
ftr-334	1472	44	by	by	ADP
ftr-334	1472	45	the	the	DET
ftr-334	1472	46	director	director	NOUN
ftr-334	1472	47	of	of	ADP
ftr-334	1472	48	the	the	DET
ftr-334	1472	49	office	office	NOUN
ftr-334	1472	50	of	of	ADP
ftr-334	1472	51	management	management	NOUN
ftr-334	1472	52	and	and	CCONJ
ftr-334	1472	53	budget	budget	NOUN
ftr-334	1472	54	;	;	PUNCT
ftr-334	1472	55	and	and	CCONJ
ftr-334	1472	56	(	(	PUNCT
ftr-334	1472	57	ii	ii	NOUN
ftr-334	1472	58	)	)	PUNCT
ftr-334	1472	59	the	the	DET
ftr-334	1472	60	amount	amount	NOUN
ftr-334	1472	61	in	in	ADP
ftr-334	1472	62	controversy	controversy	NOUN
ftr-334	1472	63	for	for	ADP
ftr-334	1472	64	any	any	DET
ftr-334	1472	65	taxable	taxable	ADJ
ftr-334	1472	66	year	year	NOUN
ftr-334	1472	67	generally	generally	ADV
ftr-334	1472	68	does	do	AUX
ftr-334	1472	69	not	not	PART
ftr-334	1472	70	exceed	exceed	VERB
ftr-334	1472	71	the	the	DET
ftr-334	1472	72	amount	amount	NOUN
ftr-334	1472	73	specified	specify	VERB
ftr-334	1472	74	in	in	ADP
ftr-334	1472	75	section	section	NOUN
ftr-334	1472	76	7463	7463	NUM
ftr-334	1472	77	;	;	PUNCT
ftr-334	1472	78	and	and	CCONJ
ftr-334	1472	79	(	(	PUNCT
ftr-334	1472	80	iii	iii	X
ftr-334	1472	81	)	)	PUNCT
ftr-334	1472	82	the	the	DET
ftr-334	1472	83	clinic	clinic	NOUN
ftr-334	1472	84	provides	provide	VERB
ftr-334	1472	85	meaningful	meaningful	ADJ
ftr-334	1472	86	commentary	commentary	NOUN
ftr-334	1472	87	to	to	ADP
ftr-334	1472	88	proposed	propose	VERB
ftr-334	1472	89	treasury	treasury	NOUN
ftr-334	1472	90	regulations	regulation	NOUN
ftr-334	1472	91	substantially	substantially	ADV
ftr-334	1472	92	effecting	effect	VERB
ftr-334	1472	93	low	low	ADJ
ftr-334	1472	94	income	income	NOUN
ftr-334	1472	95	taxpayers	taxpayer	NOUN
ftr-334	1472	96	.	.	PUNCT
ftr-334	1473	1	(	(	PUNCT
ftr-334	1473	2	c	c	X
ftr-334	1473	3	)	)	PUNCT
ftr-334	1473	4	special	special	ADJ
ftr-334	1473	5	rules	rule	NOUN
ftr-334	1473	6	and	and	CCONJ
ftr-334	1473	7	limitations	limitation	NOUN
ftr-334	1473	8	....	....	PUNCT
ftr-334	1474	1	(	(	PUNCT
ftr-334	1474	2	4	4	X
ftr-334	1474	3	)	)	PUNCT
ftr-334	1474	4	criteria	criterion	NOUN
ftr-334	1474	5	for	for	ADP
ftr-334	1474	6	awards	award	NOUN
ftr-334	1474	7	.	.	PUNCT
ftr-334	1475	1	in	in	ADP
ftr-334	1475	2	determining	determine	VERB
ftr-334	1475	3	whether	whether	SCONJ
ftr-334	1475	4	to	to	PART
ftr-334	1475	5	make	make	VERB
ftr-334	1475	6	a	a	DET
ftr-334	1475	7	grant	grant	NOUN
ftr-334	1475	8	under	under	ADP
ftr-334	1475	9	this	this	DET
ftr-334	1475	10	section	section	NOUN
ftr-334	1475	11	,	,	PUNCT
ftr-334	1475	12	the	the	DET
ftr-334	1475	13	secretary	secretary	NOUN
ftr-334	1475	14	shall	shall	AUX
ftr-334	1475	15	consider	consider	VERB
ftr-334	1475	16	(	(	PUNCT
ftr-334	1475	17	a	a	X
ftr-334	1475	18	)	)	PUNCT
ftr-334	1475	19	the	the	DET
ftr-334	1475	20	numbers	number	NOUN
ftr-334	1475	21	of	of	ADP
ftr-334	1475	22	taxpayers	taxpayer	NOUN
ftr-334	1475	23	who	who	PRON
ftr-334	1475	24	will	will	AUX
ftr-334	1475	25	be	be	AUX
ftr-334	1475	26	served	serve	VERB
ftr-334	1475	27	by	by	ADP
ftr-334	1475	28	the	the	DET
ftr-334	1475	29	clinic	clinic	NOUN
ftr-334	1475	30	,	,	PUNCT
ftr-334	1475	31	including	include	VERB
ftr-334	1475	32	the	the	DET
ftr-334	1475	33	number	number	NOUN
ftr-334	1475	34	of	of	ADP
ftr-334	1475	35	taxpayers	taxpayer	NOUN
ftr-334	1475	36	in	in	ADP
ftr-334	1475	37	the	the	DET
ftr-334	1475	38	geographical	geographical	ADJ
ftr-334	1475	39	area	area	NOUN
ftr-334	1475	40	for	for	ADP
ftr-334	1475	41	whom	whom	PRON
ftr-334	1475	42	english	english	PROPN
ftr-334	1475	43	is	be	AUX
ftr-334	1475	44	a	a	DET
ftr-334	1475	45	second	second	ADJ
ftr-334	1475	46	language	language	NOUN
ftr-334	1475	47	;	;	PUNCT
ftr-334	1475	48	.	.	PUNCT
ftr-334	1476	1	(	(	PUNCT
ftr-334	1476	2	b	b	X
ftr-334	1476	3	)	)	PUNCT
ftr-334	1476	4	the	the	DET
ftr-334	1476	5	existence	existence	NOUN
ftr-334	1476	6	of	of	ADP
ftr-334	1476	7	other	other	ADJ
ftr-334	1476	8	low	low	ADJ
ftr-334	1476	9	income	income	NOUN
ftr-334	1476	10	taxpayer	taxpayer	NOUN
ftr-334	1476	11	clinics	clinic	NOUN
ftr-334	1476	12	serving	serve	VERB
ftr-334	1476	13	the	the	DET
ftr-334	1476	14	same	same	ADJ
ftr-334	1476	15	population	population	NOUN
ftr-334	1476	16	;	;	PUNCT
ftr-334	1476	17	(	(	PUNCT
ftr-334	1476	18	c	c	X
ftr-334	1476	19	)	)	PUNCT
ftr-334	1476	20	the	the	DET
ftr-334	1476	21	quality	quality	NOUN
ftr-334	1476	22	of	of	ADP
ftr-334	1476	23	the	the	DET
ftr-334	1476	24	program	program	NOUN
ftr-334	1476	25	offered	offer	VERB
ftr-334	1476	26	by	by	ADP
ftr-334	1476	27	the	the	DET
ftr-334	1476	28	low	low	ADJ
ftr-334	1476	29	-	-	PUNCT
ftr-334	1476	30	income	income	NOUN
ftr-334	1476	31	taxpayer	taxpayer	NOUN
ftr-334	1476	32	clinic	clinic	NOUN
ftr-334	1476	33	.	.	PUNCT
ftr-334	1476	34	.	.	PUNCT
ftr-334	1477	1	(	(	PUNCT
ftr-334	1477	2	d	d	X
ftr-334	1477	3	)	)	PUNCT
ftr-334	1477	4	alternative	alternative	ADJ
ftr-334	1477	5	funding	funding	NOUN
ftr-334	1477	6	sources	source	NOUN
ftr-334	1477	7	available	available	ADJ
ftr-334	1477	8	to	to	ADP
ftr-334	1477	9	the	the	DET
ftr-334	1477	10	clinic	clinic	NOUN
ftr-334	1477	11	....	....	PUNCT
ftr-334	1478	1	(	(	PUNCT
ftr-334	1478	2	e	e	X
ftr-334	1478	3	)	)	PUNCT
ftr-334	1478	4	the	the	DET
ftr-334	1478	5	contribution	contribution	NOUN
ftr-334	1478	6	of	of	ADP
ftr-334	1478	7	meaningful	meaningful	ADJ
ftr-334	1478	8	commentary	commentary	NOUN
ftr-334	1478	9	to	to	ADP
ftr-334	1478	10	proposed	propose	VERB
ftr-334	1478	11	treasury	treasury	NOUN
ftr-334	1478	12	regulations	regulation	NOUN
ftr-334	1478	13	that	that	PRON
ftr-334	1478	14	will	will	AUX
ftr-334	1478	15	substantially	substantially	ADV
ftr-334	1478	16	affect	affect	VERB
ftr-334	1478	17	low	low	ADJ
ftr-334	1478	18	income	income	NOUN
ftr-334	1478	19	taxpayers	taxpayer	NOUN
ftr-334	1478	20	.	.	PUNCT
ftr-334	1479	1	alternatively	alternatively	ADV
ftr-334	1479	2	,	,	PUNCT
ftr-334	1479	3	perhaps	perhaps	ADV
ftr-334	1479	4	regulations	regulation	NOUN
ftr-334	1479	5	under	under	ADP
ftr-334	1479	6	section	section	NOUN
ftr-334	1479	7	7526	7526	NUM
ftr-334	1479	8	could	could	AUX
ftr-334	1479	9	liberally	liberally	ADV
ftr-334	1479	10	define	define	VERB
ftr-334	1479	11	representational	representational	ADJ
ftr-334	1479	12	work	work	NOUN
ftr-334	1479	13	to	to	PART
ftr-334	1479	14	include	include	VERB
ftr-334	1479	15	participation	participation	NOUN
ftr-334	1479	16	in	in	ADP
ftr-334	1479	17	rulemaking	rulemake	VERB
ftr-334	1479	18	with	with	ADP
ftr-334	1479	19	respect	respect	NOUN
ftr-334	1479	20	to	to	ADP
ftr-334	1479	21	matters	matter	NOUN
ftr-334	1479	22	that	that	SCONJ
ftr-334	1479	23	clinics	clinic	NOUN
ftr-334	1479	24	are	be	AUX
ftr-334	1479	25	generally	generally	ADV
ftr-334	1479	26	involved	involve	VERB
ftr-334	1479	27	in	in	ADP
ftr-334	1479	28	.	.	PUNCT
ftr-334	1480	1	[	[	X
ftr-334	1480	2	vol	vol	NOUN
ftr-334	1480	3	.	.	PUNCT
ftr-334	1480	4	12:7582	12:7582	NUM
ftr-334	1480	5	paradigm	paradigm	NOUN
ftr-334	1480	6	for	for	ADP
ftr-334	1480	7	irs	irs	PROPN
ftr-334	1480	8	guidance	guidance	NOUN
ftr-334	1480	9	mechanism	mechanism	NOUN
ftr-334	1480	10	for	for	ADP
ftr-334	1480	11	clinics	clinic	NOUN
ftr-334	1480	12	that	that	PRON
ftr-334	1480	13	engage	engage	VERB
ftr-334	1480	14	principally	principally	ADV
ftr-334	1480	15	in	in	ADP
ftr-334	1480	16	that	that	DET
ftr-334	1480	17	activity	activity	NOUN
ftr-334	1480	18	or	or	CCONJ
ftr-334	1480	19	incentivize	incentivize	VERB
ftr-334	1480	20	organizations	organization	NOUN
ftr-334	1480	21	to	to	PART
ftr-334	1480	22	receive	receive	VERB
ftr-334	1480	23	funding	fund	VERB
ftr-334	1480	24	separate	separate	ADJ
ftr-334	1480	25	and	and	CCONJ
ftr-334	1480	26	distinct	distinct	ADJ
ftr-334	1480	27	from	from	ADP
ftr-334	1480	28	money	money	NOUN
ftr-334	1480	29	that	that	PRON
ftr-334	1480	30	is	be	AUX
ftr-334	1480	31	allocated	allocate	VERB
ftr-334	1480	32	specifically	specifically	ADV
ftr-334	1480	33	to	to	ADP
ftr-334	1480	34	representation	representation	NOUN
ftr-334	1480	35	or	or	CCONJ
ftr-334	1480	36	outreach	outreach	NOUN
ftr-334	1480	37	work.236	work.236	VERB
ftr-334	1480	38	the	the	DET
ftr-334	1480	39	effect	effect	NOUN
ftr-334	1480	40	of	of	ADP
ftr-334	1480	41	these	these	DET
ftr-334	1480	42	changes	change	NOUN
ftr-334	1480	43	would	would	AUX
ftr-334	1480	44	be	be	AUX
ftr-334	1480	45	both	both	CCONJ
ftr-334	1480	46	symbolic	symbolic	ADJ
ftr-334	1480	47	and	and	CCONJ
ftr-334	1480	48	practical	practical	ADJ
ftr-334	1480	49	,	,	PUNCT
ftr-334	1480	50	as	as	SCONJ
ftr-334	1480	51	congress	congress	PROPN
ftr-334	1480	52	and	and	CCONJ
ftr-334	1480	53	the	the	DET
ftr-334	1480	54	irs	irs	PROPN
ftr-334	1480	55	signal	signal	NOUN
ftr-334	1480	56	to	to	ADP
ftr-334	1480	57	the	the	DET
ftr-334	1480	58	community	community	NOUN
ftr-334	1480	59	that	that	PRON
ftr-334	1480	60	they	they	PRON
ftr-334	1480	61	take	take	VERB
ftr-334	1480	62	nonrepresentative	nonrepresentative	ADJ
ftr-334	1480	63	work	work	NOUN
ftr-334	1480	64	seriously	seriously	ADV
ftr-334	1480	65	and	and	CCONJ
ftr-334	1480	66	help	help	VERB
ftr-334	1480	67	clinic	clinic	NOUN
ftr-334	1480	68	employees	employee	NOUN
ftr-334	1480	69	and	and	CCONJ
ftr-334	1480	70	directors	director	NOUN
ftr-334	1480	71	who	who	PRON
ftr-334	1480	72	may	may	AUX
ftr-334	1480	73	otherwise	otherwise	ADV
ftr-334	1480	74	feel	feel	VERB
ftr-334	1480	75	compelled	compel	VERB
ftr-334	1480	76	to	to	PART
ftr-334	1480	77	allocate	allocate	VERB
ftr-334	1480	78	their	their	PRON
ftr-334	1480	79	limited	limit	VERB
ftr-334	1480	80	resources	resource	NOUN
ftr-334	1480	81	to	to	ADP
ftr-334	1480	82	areas	area	NOUN
ftr-334	1480	83	that	that	PRON
ftr-334	1480	84	are	be	AUX
ftr-334	1480	85	rewarded	reward	VERB
ftr-334	1480	86	in	in	ADP
ftr-334	1480	87	the	the	DET
ftr-334	1480	88	funding	funding	NOUN
ftr-334	1480	89	process	process	NOUN
ftr-334	1480	90	.	.	PUNCT
ftr-334	1481	1	vi	vi	X
ftr-334	1481	2	.	.	PROPN
ftr-334	1481	3	conclusion	conclusion	NOUN
ftr-334	1481	4	reflecting	reflect	VERB
ftr-334	1481	5	similar	similar	ADJ
ftr-334	1481	6	concerns	concern	NOUN
ftr-334	1481	7	that	that	SCONJ
ftr-334	1481	8	this	this	DET
ftr-334	1481	9	article	article	NOUN
ftr-334	1481	10	raises	raise	VERB
ftr-334	1481	11	,	,	PUNCT
ftr-334	1481	12	the	the	DET
ftr-334	1481	13	2011	2011	NUM
ftr-334	1481	14	taxpayer	taxpayer	NOUN
ftr-334	1481	15	advocate	advocate	NOUN
ftr-334	1481	16	annual	annual	ADJ
ftr-334	1481	17	report	report	NOUN
ftr-334	1481	18	to	to	ADP
ftr-334	1481	19	congress	congress	PROPN
ftr-334	1481	20	,	,	PUNCT
ftr-334	1481	21	which	which	PRON
ftr-334	1481	22	came	come	VERB
ftr-334	1481	23	out	out	ADP
ftr-334	1481	24	after	after	SCONJ
ftr-334	1481	25	this	this	DET
ftr-334	1481	26	article	article	NOUN
ftr-334	1481	27	was	be	AUX
ftr-334	1481	28	originally	originally	ADV
ftr-334	1481	29	drafted	draft	VERB
ftr-334	1481	30	,	,	PUNCT
ftr-334	1481	31	makes	make	VERB
ftr-334	1481	32	an	an	DET
ftr-334	1481	33	explicit	explicit	ADJ
ftr-334	1481	34	legislative	legislative	ADJ
ftr-334	1481	35	recommendation	recommendation	NOUN
ftr-334	1481	36	that	that	PRON
ftr-334	1481	37	would	would	AUX
ftr-334	1481	38	require	require	VERB
ftr-334	1481	39	the	the	DET
ftr-334	1481	40	irs	irs	PROPN
ftr-334	1481	41	to	to	PART
ftr-334	1481	42	submit	submit	VERB
ftr-334	1481	43	proposed	propose	VERB
ftr-334	1481	44	or	or	CCONJ
ftr-334	1481	45	temporary	temporary	ADJ
ftr-334	1481	46	regulations	regulation	NOUN
ftr-334	1481	47	prior	prior	ADV
ftr-334	1481	48	to	to	ADP
ftr-334	1481	49	their	their	PRON
ftr-334	1481	50	publication	publication	NOUN
ftr-334	1481	51	to	to	ADP
ftr-334	1481	52	the	the	DET
ftr-334	1481	53	nta	nta	NOUN
ftr-334	1481	54	for	for	ADP
ftr-334	1481	55	comment	comment	NOUN
ftr-334	1481	56	,	,	PUNCT
ftr-334	1481	57	and	and	CCONJ
ftr-334	1481	58	would	would	AUX
ftr-334	1481	59	also	also	ADV
ftr-334	1481	60	require	require	VERB
ftr-334	1481	61	that	that	SCONJ
ftr-334	1481	62	the	the	DET
ftr-334	1481	63	irs	irs	PROPN
ftr-334	1481	64	address	address	VERB
ftr-334	1481	65	those	those	DET
ftr-334	1481	66	comments	comment	NOUN
ftr-334	1481	67	in	in	ADP
ftr-334	1481	68	the	the	DET
ftr-334	1481	69	preambles	preamble	NOUN
ftr-334	1481	70	to	to	ADP
ftr-334	1481	71	the	the	DET
ftr-334	1481	72	regulations	regulation	NOUN
ftr-334	1481	73	.	.	PUNCT
ftr-334	1482	1	in	in	ADP
ftr-334	1482	2	addition	addition	NOUN
ftr-334	1482	3	,	,	PUNCT
ftr-334	1482	4	the	the	DET
ftr-334	1482	5	2011	2011	NUM
ftr-334	1482	6	annual	annual	ADJ
ftr-334	1482	7	report	report	NOUN
ftr-334	1482	8	recommends	recommend	VERB
ftr-334	1482	9	allowing	allow	VERB
ftr-334	1482	10	the	the	DET
ftr-334	1482	11	nta	nta	NOUN
ftr-334	1482	12	to	to	PART
ftr-334	1482	13	appoint	appoint	VERB
ftr-334	1482	14	an	an	DET
ftr-334	1482	15	independent	independent	ADJ
ftr-334	1482	16	counsel	counsel	NOUN
ftr-334	1482	17	,	,	PUNCT
ftr-334	1482	18	whose	whose	DET
ftr-334	1482	19	role	role	NOUN
ftr-334	1482	20	would	would	AUX
ftr-334	1482	21	include	include	VERB
ftr-334	1482	22	directly	directly	ADV
ftr-334	1482	23	providing	provide	VERB
ftr-334	1482	24	legal	legal	ADJ
ftr-334	1482	25	advice	advice	NOUN
ftr-334	1482	26	to	to	ADP
ftr-334	1482	27	the	the	DET
ftr-334	1482	28	nta.2	nta.2	PROPN
ftr-334	1482	29	m	m	NOUN
ftr-334	1482	30	the	the	DET
ftr-334	1482	31	recommendations	recommendation	NOUN
ftr-334	1482	32	i	i	PRON
ftr-334	1482	33	make	make	VERB
ftr-334	1482	34	,	,	PUNCT
ftr-334	1482	35	as	as	ADV
ftr-334	1482	36	well	well	ADV
ftr-334	1482	37	as	as	ADP
ftr-334	1482	38	the	the	DET
ftr-334	1482	39	specific	specific	ADJ
ftr-334	1482	40	legislative	legislative	ADJ
ftr-334	1482	41	recommendation	recommendation	NOUN
ftr-334	1482	42	the	the	DET
ftr-334	1482	43	nta	nta	PROPN
ftr-334	1482	44	herself	herself	PRON
ftr-334	1482	45	makes	make	VERB
ftr-334	1482	46	,	,	PUNCT
ftr-334	1482	47	reflect	reflect	VERB
ftr-334	1482	48	an	an	DET
ftr-334	1482	49	increased	increase	VERB
ftr-334	1482	50	awareness	awareness	NOUN
ftr-334	1482	51	that	that	PRON
ftr-334	1482	52	the	the	DET
ftr-334	1482	53	irs	irs	PROPN
ftr-334	1482	54	plays	play	VERB
ftr-334	1482	55	one	one	NUM
ftr-334	1482	56	of	of	ADP
ftr-334	1482	57	the	the	DET
ftr-334	1482	58	more	more	ADV
ftr-334	1482	59	prominent	prominent	ADJ
ftr-334	1482	60	roles	role	NOUN
ftr-334	1482	61	of	of	ADP
ftr-334	1482	62	all	all	DET
ftr-334	1482	63	agencies	agency	NOUN
ftr-334	1482	64	in	in	ADP
ftr-334	1482	65	the	the	DET
ftr-334	1482	66	lives	life	NOUN
ftr-334	1482	67	of	of	ADP
ftr-334	1482	68	americans	americans	PROPN
ftr-334	1482	69	.	.	PUNCT
ftr-334	1483	1	congress	congress	PROPN
ftr-334	1483	2	has	have	AUX
ftr-334	1483	3	chosen	choose	VERB
ftr-334	1483	4	to	to	PART
ftr-334	1483	5	increase	increase	VERB
ftr-334	1483	6	the	the	DET
ftr-334	1483	7	irs	irs	PROPN
ftr-334	1483	8	's	's	PART
ftr-334	1483	9	responsibilities	responsibility	NOUN
ftr-334	1483	10	beyond	beyond	ADP
ftr-334	1483	11	revenue	revenue	NOUN
ftr-334	1483	12	collection	collection	NOUN
ftr-334	1483	13	,	,	PUNCT
ftr-334	1483	14	especially	especially	ADV
ftr-334	1483	15	in	in	ADP
ftr-334	1483	16	the	the	DET
ftr-334	1483	17	last	last	ADJ
ftr-334	1483	18	twenty	twenty	NUM
ftr-334	1483	19	years	year	NOUN
ftr-334	1483	20	with	with	ADP
ftr-334	1483	21	the	the	DET
ftr-334	1483	22	explosion	explosion	NOUN
ftr-334	1483	23	of	of	ADP
ftr-334	1483	24	the	the	DET
ftr-334	1483	25	amount	amount	NOUN
ftr-334	1483	26	and	and	CCONJ
ftr-334	1483	27	size	size	NOUN
ftr-334	1483	28	of	of	ADP
ftr-334	1483	29	refundable	refundable	ADJ
ftr-334	1483	30	credits	credit	NOUN
ftr-334	1483	31	and	and	CCONJ
ftr-334	1483	32	the	the	DET
ftr-334	1483	33	placement	placement	NOUN
ftr-334	1483	34	of	of	ADP
ftr-334	1483	35	nontax	nontax	NOUN
ftr-334	1483	36	legislation	legislation	NOUN
ftr-334	1483	37	(	(	PUNCT
ftr-334	1483	38	like	like	ADP
ftr-334	1483	39	health	health	NOUN
ftr-334	1483	40	reform	reform	NOUN
ftr-334	1483	41	)	)	PUNCT
ftr-334	1483	42	within	within	ADP
ftr-334	1483	43	the	the	DET
ftr-334	1483	44	internal	internal	ADJ
ftr-334	1483	45	revenue	revenue	NOUN
ftr-334	1483	46	code	code	NOUN
ftr-334	1483	47	.	.	PUNCT
ftr-334	1484	1	superimposed	superimpose	VERB
ftr-334	1484	2	on	on	ADP
ftr-334	1484	3	these	these	DET
ftr-334	1484	4	additions	addition	NOUN
ftr-334	1484	5	is	be	AUX
ftr-334	1484	6	an	an	DET
ftr-334	1484	7	increasing	increase	VERB
ftr-334	1484	8	codification	codification	NOUN
ftr-334	1484	9	of	of	ADP
ftr-334	1484	10	taxpayer	taxpayer	NOUN
ftr-334	1484	11	rights	right	NOUN
ftr-334	1484	12	in	in	ADP
ftr-334	1484	13	the	the	DET
ftr-334	1484	14	collection	collection	NOUN
ftr-334	1484	15	process	process	NOUN
ftr-334	1484	16	,	,	PUNCT
ftr-334	1484	17	an	an	DET
ftr-334	1484	18	overall	overall	ADJ
ftr-334	1484	19	trend	trend	NOUN
ftr-334	1484	20	in	in	ADP
ftr-334	1484	21	american	american	ADJ
ftr-334	1484	22	culture	culture	PROPN
ftr-334	1484	23	to	to	PART
ftr-334	1484	24	expect	expect	VERB
ftr-334	1484	25	more	more	ADJ
ftr-334	1484	26	transparency	transparency	NOUN
ftr-334	1484	27	in	in	ADP
ftr-334	1484	28	institutions	institution	NOUN
ftr-334	1484	29	and	and	CCONJ
ftr-334	1484	30	opportunities	opportunity	NOUN
ftr-334	1484	31	for	for	ADP
ftr-334	1484	32	public	public	ADJ
ftr-334	1484	33	involvement	involvement	NOUN
ftr-334	1484	34	.	.	PUNCT
ftr-334	1485	1	the	the	DET
ftr-334	1485	2	irs	irs	PROPN
ftr-334	1485	3	in	in	ADP
ftr-334	1485	4	the	the	DET
ftr-334	1485	5	time	time	NOUN
ftr-334	1485	6	following	follow	VERB
ftr-334	1485	7	the	the	DET
ftr-334	1485	8	passage	passage	NOUN
ftr-334	1485	9	of	of	ADP
ftr-334	1485	10	the	the	DET
ftr-334	1485	11	apa	apa	PROPN
ftr-334	1485	12	often	often	ADV
ftr-334	1485	13	received	receive	VERB
ftr-334	1485	14	a	a	DET
ftr-334	1485	15	free	free	ADJ
ftr-334	1485	16	pass	pass	NOUN
ftr-334	1485	17	from	from	ADP
ftr-334	1485	18	provisions	provision	NOUN
ftr-334	1485	19	to	to	PART
ftr-334	1485	20	ensure	ensure	VERB
ftr-334	1485	21	greater	great	ADJ
ftr-334	1485	22	accountability	accountability	NOUN
ftr-334	1485	23	and	and	CCONJ
ftr-334	1485	24	participation	participation	NOUN
ftr-334	1485	25	.	.	PUNCT
ftr-334	1486	1	that	that	SCONJ
ftr-334	1486	2	free	free	ADJ
ftr-334	1486	3	pass	pass	NOUN
ftr-334	1486	4	rooted	root	VERB
ftr-334	1486	5	in	in	ADP
ftr-334	1486	6	tax	tax	NOUN
ftr-334	1486	7	exceptionalism	exceptionalism	NOUN
ftr-334	1486	8	is	be	AUX
ftr-334	1486	9	coming	come	VERB
ftr-334	1486	10	to	to	ADP
ftr-334	1486	11	an	an	DET
ftr-334	1486	12	end	end	NOUN
ftr-334	1486	13	.	.	PUNCT
ftr-334	1487	1	236	236	NUM
ftr-334	1487	2	.	.	PUNCT
ftr-334	1488	1	this	this	PRON
ftr-334	1488	2	is	be	AUX
ftr-334	1488	3	not	not	PART
ftr-334	1488	4	intended	intend	VERB
ftr-334	1488	5	to	to	PART
ftr-334	1488	6	exhaustively	exhaustively	ADV
ftr-334	1488	7	discuss	discuss	VERB
ftr-334	1488	8	the	the	DET
ftr-334	1488	9	mechanism	mechanism	NOUN
ftr-334	1488	10	for	for	ADP
ftr-334	1488	11	such	such	ADJ
ftr-334	1488	12	funding	funding	NOUN
ftr-334	1488	13	;	;	PUNCT
ftr-334	1488	14	rather	rather	ADV
ftr-334	1488	15	,	,	PUNCT
ftr-334	1488	16	the	the	DET
ftr-334	1488	17	focus	focus	NOUN
ftr-334	1488	18	here	here	ADV
ftr-334	1488	19	is	be	AUX
ftr-334	1488	20	that	that	SCONJ
ftr-334	1488	21	congress	congress	PROPN
ftr-334	1488	22	and	and	CCONJ
ftr-334	1488	23	tas	ta	NOUN
ftr-334	1488	24	can	can	AUX
ftr-334	1488	25	do	do	VERB
ftr-334	1488	26	more	more	ADJ
ftr-334	1488	27	to	to	PART
ftr-334	1488	28	ensure	ensure	VERB
ftr-334	1488	29	that	that	SCONJ
ftr-334	1488	30	there	there	PRON
ftr-334	1488	31	are	be	VERB
ftr-334	1488	32	proper	proper	ADJ
ftr-334	1488	33	incentives	incentive	NOUN
ftr-334	1488	34	and	and	CCONJ
ftr-334	1488	35	certainly	certainly	ADV
ftr-334	1488	36	no	no	DET
ftr-334	1488	37	disincentives	disincentive	NOUN
ftr-334	1488	38	associated	associate	VERB
ftr-334	1488	39	with	with	ADP
ftr-334	1488	40	providing	provide	VERB
ftr-334	1488	41	comments	comment	NOUN
ftr-334	1488	42	to	to	ADP
ftr-334	1488	43	the	the	DET
ftr-334	1488	44	irs	irs	PROPN
ftr-334	1488	45	.	.	PUNCT
ftr-334	1489	1	237	237	NUM
ftr-334	1489	2	.	.	PUNCT
ftr-334	1490	1	http://www.taxpayeradvocate.irs.gov/usersfiles/file/2011_arc	http://www.taxpayeradvocate.irs.gov/usersfiles/file/2011_arc	PROPN
ftr-334	1490	2	_	_	PUNCT
ftr-334	1490	3	legis	legis	PROPN
ftr-334	1490	4	lative	lative	ADJ
ftr-334	1490	5	%	%	NOUN
ftr-334	1490	6	2o20recommendations.pdf	2o20recommendations.pdf	PROPN
ftr-334	1490	7	at	at	ADP
ftr-334	1490	8	p.576	p.576	NOUN
ftr-334	1490	9	.	.	PUNCT
ftr-334	1491	1	the	the	DET
ftr-334	1491	2	2011	2011	NUM
ftr-334	1491	3	report	report	NOUN
ftr-334	1491	4	also	also	ADV
ftr-334	1491	5	urges	urge	VERB
ftr-334	1491	6	that	that	SCONJ
ftr-334	1491	7	the	the	DET
ftr-334	1491	8	nta	nta	PROPN
ftr-334	1491	9	be	be	AUX
ftr-334	1491	10	granted	grant	VERB
ftr-334	1491	11	power	power	NOUN
ftr-334	1491	12	to	to	PART
ftr-334	1491	13	submit	submit	VERB
ftr-334	1491	14	amicus	amicus	PROPN
ftr-334	1491	15	curiae	curiae	NOUN
ftr-334	1491	16	briefs	brief	NOUN
ftr-334	1491	17	and	and	CCONJ
ftr-334	1491	18	contemplates	contemplate	VERB
ftr-334	1491	19	that	that	SCONJ
ftr-334	1491	20	the	the	DET
ftr-334	1491	21	counsel	counsel	NOUN
ftr-334	1491	22	assist	assist	VERB
ftr-334	1491	23	the	the	DET
ftr-334	1491	24	nta	nta	NOUN
ftr-334	1491	25	with	with	ADP
ftr-334	1491	26	that	that	DET
ftr-334	1491	27	brief	brief	ADJ
ftr-334	1491	28	writing	writing	NOUN
ftr-334	1491	29	function	function	NOUN
ftr-334	1491	30	,	,	PUNCT
ftr-334	1491	31	as	as	ADV
ftr-334	1491	32	well	well	ADV
ftr-334	1491	33	as	as	ADP
ftr-334	1491	34	the	the	DET
ftr-334	1491	35	task	task	NOUN
ftr-334	1491	36	of	of	ADP
ftr-334	1491	37	commenting	comment	VERB
ftr-334	1491	38	on	on	ADP
ftr-334	1491	39	regulations	regulation	NOUN
ftr-334	1491	40	.	.	PUNCT
ftr-334	1492	1	2012	2012	NUM
ftr-334	1492	2	]	]	PUNCT
ftr-334	1492	3	583	583	NUM
ftr-334	1492	4	florida	florida	PROPN
ftr-334	1492	5	tax	tax	NOUN
ftr-334	1492	6	review	review	NOUN
ftr-334	1492	7	the	the	DET
ftr-334	1492	8	irs	irs	PROPN
ftr-334	1492	9	will	will	AUX
ftr-334	1492	10	have	have	VERB
ftr-334	1492	11	an	an	DET
ftr-334	1492	12	opportunity	opportunity	NOUN
ftr-334	1492	13	to	to	PART
ftr-334	1492	14	consider	consider	VERB
ftr-334	1492	15	ways	way	NOUN
ftr-334	1492	16	in	in	ADP
ftr-334	1492	17	which	which	PRON
ftr-334	1492	18	its	its	PRON
ftr-334	1492	19	actions	action	NOUN
ftr-334	1492	20	and	and	CCONJ
ftr-334	1492	21	guidance	guidance	NOUN
ftr-334	1492	22	are	be	AUX
ftr-334	1492	23	reflective	reflective	ADJ
ftr-334	1492	24	of	of	ADP
ftr-334	1492	25	participatory	participatory	ADJ
ftr-334	1492	26	values	value	NOUN
ftr-334	1492	27	that	that	PRON
ftr-334	1492	28	will	will	AUX
ftr-334	1492	29	help	help	VERB
ftr-334	1492	30	ensure	ensure	VERB
ftr-334	1492	31	its	its	PRON
ftr-334	1492	32	legitimacy	legitimacy	NOUN
ftr-334	1492	33	and	and	CCONJ
ftr-334	1492	34	produce	produce	VERB
ftr-334	1492	35	better	well	ADV
ftr-334	1492	36	formed	form	VERB
ftr-334	1492	37	rules	rule	NOUN
ftr-334	1492	38	that	that	SCONJ
ftr-334	1492	39	the	the	DET
ftr-334	1492	40	public	public	NOUN
ftr-334	1492	41	will	will	AUX
ftr-334	1492	42	be	be	AUX
ftr-334	1492	43	more	more	ADV
ftr-334	1492	44	receptive	receptive	ADJ
ftr-334	1492	45	to	to	ADP
ftr-334	1492	46	following	follow	VERB
ftr-334	1492	47	.	.	PUNCT
ftr-334	1493	1	the	the	DET
ftr-334	1493	2	still	still	ADV
ftr-334	1493	3	crucial	crucial	ADJ
ftr-334	1493	4	goal	goal	NOUN
ftr-334	1493	5	of	of	ADP
ftr-334	1493	6	revenue	revenue	NOUN
ftr-334	1493	7	collection	collection	NOUN
ftr-334	1493	8	,	,	PUNCT
ftr-334	1493	9	essential	essential	ADJ
ftr-334	1493	10	for	for	ADP
ftr-334	1493	11	the	the	DET
ftr-334	1493	12	modem	modem	PROPN
ftr-334	1493	13	nation	nation	PROPN
ftr-334	1493	14	state	state	NOUN
ftr-334	1493	15	,	,	PUNCT
ftr-334	1493	16	need	need	AUX
ftr-334	1493	17	not	not	PART
ftr-334	1493	18	be	be	AUX
ftr-334	1493	19	undercut	undercut	VERB
ftr-334	1493	20	by	by	ADP
ftr-334	1493	21	the	the	DET
ftr-334	1493	22	agency	agency	NOUN
ftr-334	1493	23	performing	performing	NOUN
ftr-334	1493	24	functions	function	NOUN
ftr-334	1493	25	beyond	beyond	ADP
ftr-334	1493	26	that	that	DET
ftr-334	1493	27	still	still	ADV
ftr-334	1493	28	primary	primary	ADJ
ftr-334	1493	29	goal	goal	NOUN
ftr-334	1493	30	.	.	PUNCT
ftr-334	1494	1	the	the	DET
ftr-334	1494	2	paradigm	paradigm	NOUN
ftr-334	1494	3	i	i	PRON
ftr-334	1494	4	propose	propose	VERB
ftr-334	1494	5	reflects	reflect	VERB
ftr-334	1494	6	the	the	DET
ftr-334	1494	7	reality	reality	NOUN
ftr-334	1494	8	of	of	ADP
ftr-334	1494	9	the	the	DET
ftr-334	1494	10	irs	irs	PROPN
ftr-334	1494	11	's	's	PART
ftr-334	1494	12	functions	function	NOUN
ftr-334	1494	13	and	and	CCONJ
ftr-334	1494	14	provides	provide	VERB
ftr-334	1494	15	an	an	DET
ftr-334	1494	16	opportunity	opportunity	NOUN
ftr-334	1494	17	for	for	SCONJ
ftr-334	1494	18	it	it	PRON
ftr-334	1494	19	to	to	PART
ftr-334	1494	20	remain	remain	VERB
ftr-334	1494	21	responsive	responsive	ADJ
ftr-334	1494	22	and	and	CCONJ
ftr-334	1494	23	accountable	accountable	ADJ
ftr-334	1494	24	to	to	ADP
ftr-334	1494	25	the	the	DET
ftr-334	1494	26	public	public	NOUN
ftr-334	1494	27	it	it	PRON
ftr-334	1494	28	is	be	AUX
ftr-334	1494	29	serving	serve	VERB
ftr-334	1494	30	.	.	PUNCT
ftr-334	1495	1	failing	fail	VERB
ftr-334	1495	2	to	to	PART
ftr-334	1495	3	consider	consider	VERB
ftr-334	1495	4	its	its	PRON
ftr-334	1495	5	new	new	ADJ
ftr-334	1495	6	position	position	NOUN
ftr-334	1495	7	in	in	ADP
ftr-334	1495	8	the	the	DET
ftr-334	1495	9	lives	life	NOUN
ftr-334	1495	10	of	of	ADP
ftr-334	1495	11	americans	americans	PROPN
ftr-334	1495	12	carries	carry	VERB
ftr-334	1495	13	with	with	ADP
ftr-334	1495	14	it	it	PRON
ftr-334	1495	15	great	great	ADJ
ftr-334	1495	16	risks	risk	NOUN
ftr-334	1495	17	in	in	ADP
ftr-334	1495	18	that	that	DET
ftr-334	1495	19	acceptance	acceptance	NOUN
ftr-334	1495	20	of	of	ADP
ftr-334	1495	21	the	the	DET
ftr-334	1495	22	legitimacy	legitimacy	NOUN
ftr-334	1495	23	of	of	ADP
ftr-334	1495	24	the	the	DET
ftr-334	1495	25	agency	agency	NOUN
ftr-334	1495	26	is	be	AUX
ftr-334	1495	27	a	a	DET
ftr-334	1495	28	likely	likely	ADJ
ftr-334	1495	29	powerful	powerful	ADJ
ftr-334	1495	30	factor	factor	NOUN
ftr-334	1495	31	associated	associate	VERB
ftr-334	1495	32	with	with	ADP
ftr-334	1495	33	tax	tax	NOUN
ftr-334	1495	34	law	law	NOUN
ftr-334	1495	35	compliance	compliance	NOUN
ftr-334	1495	36	.	.	PUNCT
ftr-334	1496	1	moreover	moreover	ADV
ftr-334	1496	2	,	,	PUNCT
ftr-334	1496	3	increased	increase	VERB
ftr-334	1496	4	participation	participation	NOUN
ftr-334	1496	5	will	will	AUX
ftr-334	1496	6	enhance	enhance	VERB
ftr-334	1496	7	the	the	DET
ftr-334	1496	8	wisdom	wisdom	NOUN
ftr-334	1496	9	of	of	ADP
ftr-334	1496	10	guidance	guidance	NOUN
ftr-334	1496	11	that	that	SCONJ
ftr-334	1496	12	the	the	DET
ftr-334	1496	13	irs	irs	PROPN
ftr-334	1496	14	adopts	adopt	VERB
ftr-334	1496	15	.	.	PUNCT
ftr-334	1497	1	the	the	DET
ftr-334	1497	2	irs	irs	PROPN
ftr-334	1497	3	has	have	VERB
ftr-334	1497	4	advantages	advantage	NOUN
ftr-334	1497	5	relative	relative	ADJ
ftr-334	1497	6	to	to	ADP
ftr-334	1497	7	other	other	ADJ
ftr-334	1497	8	agencies	agency	NOUN
ftr-334	1497	9	in	in	ADP
ftr-334	1497	10	that	that	SCONJ
ftr-334	1497	11	it	it	PRON
ftr-334	1497	12	has	have	AUX
ftr-334	1497	13	tas	ta	NOUN
ftr-334	1497	14	and	and	CCONJ
ftr-334	1497	15	clinics	clinic	NOUN
ftr-334	1497	16	,	,	PUNCT
ftr-334	1497	17	powerful	powerful	ADJ
ftr-334	1497	18	intermediaries	intermediary	NOUN
ftr-334	1497	19	that	that	PRON
ftr-334	1497	20	would	would	AUX
ftr-334	1497	21	be	be	AUX
ftr-334	1497	22	willing	willing	ADJ
ftr-334	1497	23	partners	partner	NOUN
ftr-334	1497	24	to	to	PART
ftr-334	1497	25	facilitate	facilitate	VERB
ftr-334	1497	26	public	public	ADJ
ftr-334	1497	27	involvement	involvement	NOUN
ftr-334	1497	28	and	and	CCONJ
ftr-334	1497	29	serve	serve	VERB
ftr-334	1497	30	as	as	ADP
ftr-334	1497	31	proxies	proxy	NOUN
ftr-334	1497	32	when	when	SCONJ
ftr-334	1497	33	that	that	DET
ftr-334	1497	34	involvement	involvement	NOUN
ftr-334	1497	35	is	be	AUX
ftr-334	1497	36	not	not	PART
ftr-334	1497	37	available	available	ADJ
ftr-334	1497	38	or	or	CCONJ
ftr-334	1497	39	impractical	impractical	ADJ
ftr-334	1497	40	.	.	PUNCT
ftr-334	1498	1	moreover	moreover	ADV
ftr-334	1498	2	,	,	PUNCT
ftr-334	1498	3	adopting	adopt	VERB
ftr-334	1498	4	a	a	DET
ftr-334	1498	5	best	good	ADJ
ftr-334	1498	6	practices	practice	NOUN
ftr-334	1498	7	approach	approach	NOUN
ftr-334	1498	8	to	to	ADP
ftr-334	1498	9	participation	participation	NOUN
ftr-334	1498	10	in	in	ADP
ftr-334	1498	11	the	the	DET
ftr-334	1498	12	form	form	NOUN
ftr-334	1498	13	of	of	ADP
ftr-334	1498	14	informal	informal	ADJ
ftr-334	1498	15	guidance	guidance	NOUN
ftr-334	1498	16	that	that	PRON
ftr-334	1498	17	would	would	AUX
ftr-334	1498	18	be	be	AUX
ftr-334	1498	19	backstopped	backstoppe	VERB
ftr-334	1498	20	by	by	ADP
ftr-334	1498	21	irs	irs	PROPN
ftr-334	1498	22	explanation	explanation	NOUN
ftr-334	1498	23	of	of	ADP
ftr-334	1498	24	its	its	PRON
ftr-334	1498	25	actions	action	NOUN
ftr-334	1498	26	would	would	AUX
ftr-334	1498	27	allow	allow	VERB
ftr-334	1498	28	it	it	PRON
ftr-334	1498	29	to	to	PART
ftr-334	1498	30	serve	serve	VERB
ftr-334	1498	31	as	as	ADP
ftr-334	1498	32	a	a	DET
ftr-334	1498	33	model	model	NOUN
ftr-334	1498	34	for	for	ADP
ftr-334	1498	35	other	other	ADJ
ftr-334	1498	36	agencies	agency	NOUN
ftr-334	1498	37	.	.	PUNCT
ftr-334	1499	1	the	the	DET
ftr-334	1499	2	irs	irs	PROPN
ftr-334	1499	3	,	,	PUNCT
ftr-334	1499	4	like	like	ADP
ftr-334	1499	5	other	other	ADJ
ftr-334	1499	6	agencies	agency	NOUN
ftr-334	1499	7	,	,	PUNCT
ftr-334	1499	8	has	have	VERB
ftr-334	1499	9	many	many	ADJ
ftr-334	1499	10	choices	choice	NOUN
ftr-334	1499	11	as	as	ADP
ftr-334	1499	12	to	to	ADP
ftr-334	1499	13	how	how	SCONJ
ftr-334	1499	14	it	it	PRON
ftr-334	1499	15	issues	issue	VERB
ftr-334	1499	16	guidance	guidance	VERB
ftr-334	1499	17	to	to	ADP
ftr-334	1499	18	the	the	DET
ftr-334	1499	19	public	public	NOUN
ftr-334	1499	20	.	.	PUNCT
ftr-334	1500	1	it	it	PRON
ftr-334	1500	2	is	be	AUX
ftr-334	1500	3	not	not	PART
ftr-334	1500	4	my	my	PRON
ftr-334	1500	5	intent	intent	NOUN
ftr-334	1500	6	that	that	SCONJ
ftr-334	1500	7	this	this	DET
ftr-334	1500	8	article	article	NOUN
ftr-334	1500	9	serve	serve	VERB
ftr-334	1500	10	a	a	DET
ftr-334	1500	11	call	call	NOUN
ftr-334	1500	12	to	to	PART
ftr-334	1500	13	limit	limit	VERB
ftr-334	1500	14	the	the	DET
ftr-334	1500	15	irs	irs	PROPN
ftr-334	1500	16	's	's	PART
ftr-334	1500	17	discretion	discretion	NOUN
ftr-334	1500	18	;	;	PUNCT
ftr-334	1500	19	rather	rather	ADV
ftr-334	1500	20	,	,	PUNCT
ftr-334	1500	21	my	my	PRON
ftr-334	1500	22	hope	hope	NOUN
ftr-334	1500	23	is	be	AUX
ftr-334	1500	24	that	that	SCONJ
ftr-334	1500	25	it	it	PRON
ftr-334	1500	26	serves	serve	VERB
ftr-334	1500	27	as	as	ADP
ftr-334	1500	28	a	a	DET
ftr-334	1500	29	prompt	prompt	NOUN
ftr-334	1500	30	for	for	ADP
ftr-334	1500	31	the	the	DET
ftr-334	1500	32	irs	irs	PROPN
ftr-334	1500	33	(	(	PUNCT
ftr-334	1500	34	and	and	CCONJ
ftr-334	1500	35	congress	congress	PROPN
ftr-334	1500	36	)	)	PUNCT
ftr-334	1500	37	to	to	PART
ftr-334	1500	38	consider	consider	VERB
ftr-334	1500	39	as	as	ADP
ftr-334	1500	40	a	a	DET
ftr-334	1500	41	matter	matter	NOUN
ftr-334	1500	42	of	of	ADP
ftr-334	1500	43	course	course	NOUN
ftr-334	1500	44	the	the	DET
ftr-334	1500	45	ways	way	NOUN
ftr-334	1500	46	in	in	ADP
ftr-334	1500	47	which	which	PRON
ftr-334	1500	48	it	it	PRON
ftr-334	1500	49	can	can	AUX
ftr-334	1500	50	engage	engage	VERB
ftr-334	1500	51	the	the	DET
ftr-334	1500	52	public	public	NOUN
ftr-334	1500	53	more	more	ADV
ftr-334	1500	54	meaningfully	meaningfully	ADV
ftr-334	1500	55	before	before	SCONJ
ftr-334	1500	56	it	it	PRON
ftr-334	1500	57	issues	issue	VERB
ftr-334	1500	58	guidance	guidance	VERB
ftr-334	1500	59	that	that	SCONJ
ftr-334	1500	60	as	as	ADP
ftr-334	1500	61	a	a	DET
ftr-334	1500	62	practical	practical	ADJ
ftr-334	1500	63	matter	matter	NOUN
ftr-334	1500	64	has	have	VERB
ftr-334	1500	65	great	great	ADJ
ftr-334	1500	66	impact	impact	NOUN
ftr-334	1500	67	on	on	ADP
ftr-334	1500	68	the	the	DET
ftr-334	1500	69	lives	life	NOUN
ftr-334	1500	70	of	of	ADP
ftr-334	1500	71	ordinary	ordinary	ADJ
ftr-334	1500	72	americans	american	NOUN
ftr-334	1500	73	.	.	PUNCT
ftr-334	1501	1	what	what	PRON
ftr-334	1501	2	of	of	ADP
ftr-334	1501	3	the	the	DET
ftr-334	1501	4	two	two	NUM
ftr-334	1501	5	-	-	PUNCT
ftr-334	1501	6	year	year	NOUN
ftr-334	1501	7	rule	rule	NOUN
ftr-334	1501	8	mentioned	mention	VERB
ftr-334	1501	9	in	in	ADP
ftr-334	1501	10	the	the	DET
ftr-334	1501	11	introduction	introduction	NOUN
ftr-334	1501	12	?	?	PUNCT
ftr-334	1502	1	after	after	SCONJ
ftr-334	1502	2	about	about	ADV
ftr-334	1502	3	thirty	thirty	NUM
ftr-334	1502	4	judges	judge	NOUN
ftr-334	1502	5	ruled	rule	VERB
ftr-334	1502	6	or	or	CCONJ
ftr-334	1502	7	heard	hear	VERB
ftr-334	1502	8	argument	argument	NOUN
ftr-334	1502	9	on	on	ADP
ftr-334	1502	10	cases	case	NOUN
ftr-334	1502	11	winding	wind	VERB
ftr-334	1502	12	their	their	PRON
ftr-334	1502	13	way	way	NOUN
ftr-334	1502	14	through	through	ADP
ftr-334	1502	15	courts	court	NOUN
ftr-334	1502	16	of	of	ADP
ftr-334	1502	17	appeal	appeal	NOUN
ftr-334	1502	18	and	and	CCONJ
ftr-334	1502	19	in	in	ADP
ftr-334	1502	20	tax	tax	NOUN
ftr-334	1502	21	court	court	NOUN
ftr-334	1502	22	,	,	PUNCT
ftr-334	1502	23	the	the	DET
ftr-334	1502	24	irs	irs	PROPN
ftr-334	1502	25	receiving	receive	VERB
ftr-334	1502	26	congressional	congressional	ADJ
ftr-334	1502	27	rebuke	rebuke	NOUN
ftr-334	1502	28	for	for	ADP
ftr-334	1502	29	its	its	PRON
ftr-334	1502	30	policy	policy	NOUN
ftr-334	1502	31	and	and	CCONJ
ftr-334	1502	32	the	the	DET
ftr-334	1502	33	extraordinary	extraordinary	ADJ
ftr-334	1502	34	efforts	effort	NOUN
ftr-334	1502	35	of	of	ADP
ftr-334	1502	36	commissioner	commissioner	NOUN
ftr-334	1502	37	shulman	shulman	PROPN
ftr-334	1502	38	in	in	ADP
ftr-334	1502	39	instituting	institute	VERB
ftr-334	1502	40	a	a	DET
ftr-334	1502	41	high	high	ADJ
ftr-334	1502	42	level	level	NOUN
ftr-334	1502	43	review	review	NOUN
ftr-334	1502	44	of	of	ADP
ftr-334	1502	45	the	the	DET
ftr-334	1502	46	irs	irs	PROPN
ftr-334	1502	47	's	's	PART
ftr-334	1502	48	policies	policy	NOUN
ftr-334	1502	49	,	,	PUNCT
ftr-334	1502	50	the	the	DET
ftr-334	1502	51	irs	irs	PROPN
ftr-334	1502	52	reversed	reverse	VERB
ftr-334	1502	53	course	course	NOUN
ftr-334	1502	54	.	.	PUNCT
ftr-334	1503	1	in	in	ADP
ftr-334	1503	2	july	july	PROPN
ftr-334	1503	3	of	of	ADP
ftr-334	1503	4	2011	2011	NUM
ftr-334	1503	5	,	,	PUNCT
ftr-334	1503	6	the	the	DET
ftr-334	1503	7	irs	irs	PROPN
ftr-334	1503	8	announced	announce	VERB
ftr-334	1503	9	that	that	SCONJ
ftr-334	1503	10	it	it	PRON
ftr-334	1503	11	would	would	AUX
ftr-334	1503	12	be	be	AUX
ftr-334	1503	13	giving	give	VERB
ftr-334	1503	14	relief	relief	NOUN
ftr-334	1503	15	to	to	ADP
ftr-334	1503	16	taxpayers	taxpayer	NOUN
ftr-334	1503	17	whose	whose	DET
ftr-334	1503	18	claims	claim	NOUN
ftr-334	1503	19	for	for	ADP
ftr-334	1503	20	equitable	equitable	ADJ
ftr-334	1503	21	relief	relief	NOUN
ftr-334	1503	22	were	be	AUX
ftr-334	1503	23	denied	deny	VERB
ftr-334	1503	24	because	because	SCONJ
ftr-334	1503	25	of	of	ADP
ftr-334	1503	26	the	the	DET
ftr-334	1503	27	two	two	NUM
ftr-334	1503	28	-	-	PUNCT
ftr-334	1503	29	year	year	NOUN
ftr-334	1503	30	rule	rule	NOUN
ftr-334	1503	31	in	in	ADP
ftr-334	1503	32	the	the	DET
ftr-334	1503	33	past	past	NOUN
ftr-334	1503	34	and	and	CCONJ
ftr-334	1503	35	offering	offer	VERB
ftr-334	1503	36	relief	relief	NOUN
ftr-334	1503	37	to	to	ADP
ftr-334	1503	38	those	those	PRON
ftr-334	1503	39	who	who	PRON
ftr-334	1503	40	had	have	AUX
ftr-334	1503	41	yet	yet	ADV
ftr-334	1503	42	applied.23	applied.23	VERB
ftr-334	1503	43	8	8	NUM
ftr-334	1503	44	the	the	DET
ftr-334	1503	45	reaction	reaction	NOUN
ftr-334	1503	46	in	in	ADP
ftr-334	1503	47	the	the	DET
ftr-334	1503	48	community	community	NOUN
ftr-334	1503	49	of	of	ADP
ftr-334	1503	50	advocates	advocate	NOUN
ftr-334	1503	51	and	and	CCONJ
ftr-334	1503	52	scholars	scholar	NOUN
ftr-334	1503	53	was	be	AUX
ftr-334	1503	54	immediate	immediate	ADJ
ftr-334	1503	55	.	.	PUNCT
ftr-334	1504	1	the	the	DET
ftr-334	1504	2	national	national	ADJ
ftr-334	1504	3	taxpayer	taxpayer	PROPN
ftr-334	1504	4	advocate	advocate	NOUN
ftr-334	1504	5	,	,	PUNCT
ftr-334	1504	6	in	in	ADP
ftr-334	1504	7	a	a	DET
ftr-334	1504	8	press	press	NOUN
ftr-334	1504	9	release	release	NOUN
ftr-334	1504	10	,	,	PUNCT
ftr-334	1504	11	stated	state	VERB
ftr-334	1504	12	that	that	SCONJ
ftr-334	1504	13	:	:	PUNCT
ftr-334	1504	14	i	i	PRON
ftr-334	1504	15	am	be	AUX
ftr-334	1504	16	pleased	pleased	ADJ
ftr-334	1504	17	the	the	DET
ftr-334	1504	18	irs	irs	PROPN
ftr-334	1504	19	will	will	AUX
ftr-334	1504	20	be	be	AUX
ftr-334	1504	21	providing	provide	VERB
ftr-334	1504	22	relief	relief	NOUN
ftr-334	1504	23	from	from	ADP
ftr-334	1504	24	the	the	DET
ftr-334	1504	25	twoyear	twoyear	NOUN
ftr-334	1504	26	rule	rule	NOUN
ftr-334	1504	27	not	not	PART
ftr-334	1504	28	merely	merely	ADV
ftr-334	1504	29	to	to	ADP
ftr-334	1504	30	taxpayers	taxpayer	NOUN
ftr-334	1504	31	who	who	PRON
ftr-334	1504	32	file	file	VERB
ftr-334	1504	33	future	future	ADJ
ftr-334	1504	34	claims	claim	NOUN
ftr-334	1504	35	but	but	CCONJ
ftr-334	1504	36	also	also	ADV
ftr-334	1504	37	to	to	ADP
ftr-334	1504	38	most	most	ADJ
ftr-334	1504	39	taxpayers	taxpayer	NOUN
ftr-334	1504	40	whose	whose	DET
ftr-334	1504	41	claims	claim	NOUN
ftr-334	1504	42	were	be	AUX
ftr-334	1504	43	rejected	reject	VERB
ftr-334	1504	44	in	in	ADP
ftr-334	1504	45	the	the	DET
ftr-334	1504	46	past	past	NOUN
ftr-334	1504	47	.	.	PUNCT
ftr-334	1505	1	i	i	PRON
ftr-334	1505	2	particularly	particularly	ADV
ftr-334	1505	3	want	want	VERB
ftr-334	1505	4	to	to	PART
ftr-334	1505	5	commend	commend	VERB
ftr-334	1505	6	commissioner	commissioner	PROPN
ftr-334	1505	7	shulman	shulman	PROPN
ftr-334	1505	8	,	,	PUNCT
ftr-334	1505	9	who	who	PRON
ftr-334	1505	10	personally	personally	ADV
ftr-334	1505	11	made	make	VERB
ftr-334	1505	12	the	the	DET
ftr-334	1505	13	decision	decision	NOUN
ftr-334	1505	14	to	to	PART
ftr-334	1505	15	change	change	VERB
ftr-334	1505	16	this	this	DET
ftr-334	1505	17	policy	policy	NOUN
ftr-334	1505	18	.	.	PUNCT
ftr-334	1506	1	i	i	PRON
ftr-334	1506	2	also	also	ADV
ftr-334	1506	3	want	want	VERB
ftr-334	1506	4	to	to	PART
ftr-334	1506	5	commend	commend	VERB
ftr-334	1506	6	tas	ta	NOUN
ftr-334	1506	7	's	's	PART
ftr-334	1506	8	local	local	ADJ
ftr-334	1506	9	taxpayer	taxpayer	NOUN
ftr-334	1506	10	238	238	NUM
ftr-334	1506	11	.	.	PUNCT
ftr-334	1507	1	see	see	VERB
ftr-334	1507	2	notice	notice	NOUN
ftr-334	1507	3	2011	2011	NUM
ftr-334	1507	4	-	-	SYM
ftr-334	1507	5	70	70	NUM
ftr-334	1507	6	,	,	PUNCT
ftr-334	1507	7	2011	2011	NUM
ftr-334	1507	8	-	-	SYM
ftr-334	1507	9	32	32	NUM
ftr-334	1507	10	i.r.b	i.r.b	NOUN
ftr-334	1507	11	.	.	PUNCT
ftr-334	1507	12	135	135	NUM
ftr-334	1507	13	;	;	PUNCT
ftr-334	1507	14	i.r.s	i.r.	NOUN
ftr-334	1507	15	.	.	PUNCT
ftr-334	1507	16	,	,	PUNCT
ftr-334	1507	17	news	news	NOUN
ftr-334	1507	18	release	release	VERB
ftr-334	1507	19	ir2011	ir2011	PROPN
ftr-334	1507	20	-	-	PUNCT
ftr-334	1507	21	80	80	NUM
ftr-334	1507	22	(	(	PUNCT
ftr-334	1507	23	jul	jul	PROPN
ftr-334	1507	24	.	.	PROPN
ftr-334	1507	25	25	25	NUM
ftr-334	1507	26	,	,	PUNCT
ftr-334	1507	27	2011	2011	NUM
ftr-334	1507	28	)	)	PUNCT
ftr-334	1507	29	.	.	PUNCT
ftr-334	1508	1	584	584	NUM
ftr-334	1508	2	[	[	PUNCT
ftr-334	1508	3	vol	vol	NOUN
ftr-334	1508	4	.	.	PUNCT
ftr-334	1509	1	i	i	PRON
ftr-334	1509	2	2	2	NUM
ftr-334	1509	3	:	:	SYM
ftr-334	1509	4	7	7	NUM
ftr-334	1509	5	paradigm	paradigm	NOUN
ftr-334	1509	6	for	for	ADP
ftr-334	1509	7	irs	irs	PROPN
ftr-334	1509	8	guidance	guidance	NOUN
ftr-334	1509	9	advocates	advocate	NOUN
ftr-334	1509	10	,	,	PUNCT
ftr-334	1509	11	who	who	PRON
ftr-334	1509	12	worked	work	VERB
ftr-334	1509	13	on	on	ADP
ftr-334	1509	14	many	many	ADJ
ftr-334	1509	15	of	of	ADP
ftr-334	1509	16	these	these	DET
ftr-334	1509	17	cases	case	NOUN
ftr-334	1509	18	and	and	CCONJ
ftr-334	1509	19	advocated	advocate	VERB
ftr-334	1509	20	for	for	ADP
ftr-334	1509	21	change	change	NOUN
ftr-334	1509	22	;	;	PUNCT
ftr-334	1509	23	the	the	DET
ftr-334	1509	24	low	low	ADJ
ftr-334	1509	25	income	income	NOUN
ftr-334	1509	26	taxpayer	taxpayer	NOUN
ftr-334	1509	27	clinics	clinic	NOUN
ftr-334	1509	28	,	,	PUNCT
ftr-334	1509	29	who	who	PRON
ftr-334	1509	30	represented	represent	VERB
ftr-334	1509	31	many	many	ADJ
ftr-334	1509	32	taxpayers	taxpayer	NOUN
ftr-334	1509	33	as	as	SCONJ
ftr-334	1509	34	this	this	DET
ftr-334	1509	35	issue	issue	NOUN
ftr-334	1509	36	was	be	AUX
ftr-334	1509	37	winding	wind	VERB
ftr-334	1509	38	its	its	PRON
ftr-334	1509	39	way	way	NOUN
ftr-334	1509	40	through	through	ADP
ftr-334	1509	41	the	the	DET
ftr-334	1509	42	courts	court	NOUN
ftr-334	1509	43	;	;	PUNCT
ftr-334	1509	44	and	and	CCONJ
ftr-334	1509	45	the	the	DET
ftr-334	1509	46	many	many	ADJ
ftr-334	1509	47	members	member	NOUN
ftr-334	1509	48	of	of	ADP
ftr-334	1509	49	congress	congress	PROPN
ftr-334	1509	50	who	who	PRON
ftr-334	1509	51	advocated	advocate	VERB
ftr-334	1509	52	for	for	ADP
ftr-334	1509	53	this	this	DET
ftr-334	1509	54	result	result	NOUN
ftr-334	1509	55	.	.	PUNCT
ftr-334	1510	1	this	this	PRON
ftr-334	1510	2	is	be	AUX
ftr-334	1510	3	a	a	DET
ftr-334	1510	4	welcome	welcome	ADJ
ftr-334	1510	5	occasion	occasion	NOUN
ftr-334	1510	6	where	where	SCONJ
ftr-334	1510	7	everyone	everyone	PRON
ftr-334	1510	8	has	have	AUX
ftr-334	1510	9	emerged	emerge	VERB
ftr-334	1510	10	a	a	DET
ftr-334	1510	11	winner.3	winner.3	NOUN
ftr-334	1510	12	while	while	SCONJ
ftr-334	1510	13	the	the	DET
ftr-334	1510	14	irs	irs	PROPN
ftr-334	1510	15	withdrawal	withdrawal	NOUN
ftr-334	1510	16	is	be	AUX
ftr-334	1510	17	good	good	ADJ
ftr-334	1510	18	policy	policy	NOUN
ftr-334	1510	19	,	,	PUNCT
ftr-334	1510	20	it	it	PRON
ftr-334	1510	21	would	would	AUX
ftr-334	1510	22	have	have	AUX
ftr-334	1510	23	been	be	AUX
ftr-334	1510	24	even	even	ADV
ftr-334	1510	25	better	well	ADJ
ftr-334	1510	26	policy	policy	NOUN
ftr-334	1510	27	had	have	AUX
ftr-334	1510	28	the	the	DET
ftr-334	1510	29	irs	irs	PROPN
ftr-334	1510	30	made	make	VERB
ftr-334	1510	31	more	more	ADJ
ftr-334	1510	32	of	of	ADP
ftr-334	1510	33	an	an	DET
ftr-334	1510	34	effort	effort	NOUN
ftr-334	1510	35	to	to	PART
ftr-334	1510	36	get	get	VERB
ftr-334	1510	37	direct	direct	ADJ
ftr-334	1510	38	input	input	NOUN
ftr-334	1510	39	on	on	ADP
ftr-334	1510	40	the	the	DET
ftr-334	1510	41	rule	rule	NOUN
ftr-334	1510	42	before	before	SCONJ
ftr-334	1510	43	it	it	PRON
ftr-334	1510	44	issued	issue	VERB
ftr-334	1510	45	its	its	PRON
ftr-334	1510	46	guidance	guidance	NOUN
ftr-334	1510	47	.	.	PUNCT
ftr-334	1511	1	the	the	DET
ftr-334	1511	2	efforts	effort	NOUN
ftr-334	1511	3	of	of	ADP
ftr-334	1511	4	local	local	ADJ
ftr-334	1511	5	advocates	advocate	NOUN
ftr-334	1511	6	and	and	CCONJ
ftr-334	1511	7	clinics	clinic	NOUN
ftr-334	1511	8	singled	single	VERB
ftr-334	1511	9	out	out	ADP
ftr-334	1511	10	by	by	ADP
ftr-334	1511	11	the	the	DET
ftr-334	1511	12	nta	nta	PROPN
ftr-334	1511	13	when	when	SCONJ
ftr-334	1511	14	the	the	DET
ftr-334	1511	15	irs	irs	PROPN
ftr-334	1511	16	made	make	VERB
ftr-334	1511	17	its	its	PRON
ftr-334	1511	18	high	high	ADJ
ftr-334	1511	19	profile	profile	NOUN
ftr-334	1511	20	withdrawal	withdrawal	NOUN
ftr-334	1511	21	of	of	ADP
ftr-334	1511	22	the	the	DET
ftr-334	1511	23	rule	rule	NOUN
ftr-334	1511	24	,	,	PUNCT
ftr-334	1511	25	should	should	AUX
ftr-334	1511	26	systematically	systematically	ADV
ftr-334	1511	27	be	be	AUX
ftr-334	1511	28	part	part	NOUN
ftr-334	1511	29	of	of	ADP
ftr-334	1511	30	the	the	DET
ftr-334	1511	31	ex	ex	NOUN
ftr-334	1511	32	ante	ante	NOUN
ftr-334	1511	33	guidance	guidance	NOUN
ftr-334	1511	34	process	process	NOUN
ftr-334	1511	35	.	.	PUNCT
ftr-334	1512	1	relying	rely	VERB
ftr-334	1512	2	on	on	ADP
ftr-334	1512	3	clinics	clinic	NOUN
ftr-334	1512	4	or	or	CCONJ
ftr-334	1512	5	the	the	DET
ftr-334	1512	6	tas	tas	NOUN
ftr-334	1512	7	to	to	PART
ftr-334	1512	8	work	work	VERB
ftr-334	1512	9	with	with	ADP
ftr-334	1512	10	aggrieved	aggrieved	ADJ
ftr-334	1512	11	taxpayers	taxpayer	NOUN
ftr-334	1512	12	or	or	CCONJ
ftr-334	1512	13	lobby	lobby	VERB
ftr-334	1512	14	congress	congress	PROPN
ftr-334	1512	15	for	for	ADP
ftr-334	1512	16	changes	change	NOUN
ftr-334	1512	17	after	after	SCONJ
ftr-334	1512	18	the	the	DET
ftr-334	1512	19	fact	fact	NOUN
ftr-334	1512	20	does	do	AUX
ftr-334	1512	21	not	not	PART
ftr-334	1512	22	make	make	VERB
ftr-334	1512	23	for	for	ADP
ftr-334	1512	24	sound	sound	ADJ
ftr-334	1512	25	tax	tax	NOUN
ftr-334	1512	26	administration	administration	NOUN
ftr-334	1512	27	and	and	CCONJ
ftr-334	1512	28	engenders	engender	NOUN
ftr-334	1512	29	ill	ill	ADJ
ftr-334	1512	30	feelings	feeling	NOUN
ftr-334	1512	31	between	between	ADP
ftr-334	1512	32	the	the	DET
ftr-334	1512	33	irs	irs	PROPN
ftr-334	1512	34	,	,	PUNCT
ftr-334	1512	35	congress	congress	PROPN
ftr-334	1512	36	and	and	CCONJ
ftr-334	1512	37	,	,	PUNCT
ftr-334	1512	38	most	most	ADV
ftr-334	1512	39	importantly	importantly	ADV
ftr-334	1512	40	,	,	PUNCT
ftr-334	1512	41	among	among	ADP
ftr-334	1512	42	those	those	DET
ftr-334	1512	43	very	very	ADJ
ftr-334	1512	44	individuals	individual	NOUN
ftr-334	1512	45	who	who	PRON
ftr-334	1512	46	the	the	DET
ftr-334	1512	47	provision	provision	NOUN
ftr-334	1512	48	was	be	AUX
ftr-334	1512	49	enacted	enact	VERB
ftr-334	1512	50	to	to	PART
ftr-334	1512	51	help	help	VERB
ftr-334	1512	52	.	.	PUNCT
ftr-334	1513	1	the	the	DET
ftr-334	1513	2	paradigm	paradigm	NOUN
ftr-334	1513	3	i	i	PRON
ftr-334	1513	4	offer	offer	VERB
ftr-334	1513	5	in	in	ADP
ftr-334	1513	6	this	this	DET
ftr-334	1513	7	article	article	NOUN
ftr-334	1513	8	reveals	reveal	VERB
ftr-334	1513	9	how	how	SCONJ
ftr-334	1513	10	the	the	DET
ftr-334	1513	11	irs	irs	PROPN
ftr-334	1513	12	can	can	AUX
ftr-334	1513	13	provide	provide	VERB
ftr-334	1513	14	a	a	DET
ftr-334	1513	15	more	more	ADV
ftr-334	1513	16	inclusive	inclusive	ADJ
ftr-334	1513	17	and	and	CCONJ
ftr-334	1513	18	participatory	participatory	ADJ
ftr-334	1513	19	way	way	NOUN
ftr-334	1513	20	of	of	ADP
ftr-334	1513	21	governing	governing	NOUN
ftr-334	1513	22	.	.	PUNCT
ftr-334	1514	1	239	239	NUM
ftr-334	1514	2	.	.	PUNCT
ftr-334	1515	1	see	see	VERB
ftr-334	1515	2	nina	nina	PROPN
ftr-334	1515	3	olson	olson	PROPN
ftr-334	1515	4	,	,	PUNCT
ftr-334	1515	5	taxpayer	taxpayer	NOUN
ftr-334	1515	6	advocate	advocate	NOUN
ftr-334	1515	7	commends	commend	VERB
ftr-334	1515	8	irs	irs	PROPN
ftr-334	1515	9	for	for	ADP
ftr-334	1515	10	policy	policy	NOUN
ftr-334	1515	11	change	change	NOUN
ftr-334	1515	12	on	on	ADP
ftr-334	1515	13	equitable	equitable	ADJ
ftr-334	1515	14	innocent	innocent	ADJ
ftr-334	1515	15	spouse	spouse	NOUN
ftr-334	1515	16	relief	relief	NOUN
ftr-334	1515	17	2011	2011	NUM
ftr-334	1515	18	tnt	tnt	PROPN
ftr-334	1515	19	4143	4143	NUM
ftr-334	1515	20	-	-	SYM
ftr-334	1515	21	26	26	NUM
ftr-334	1515	22	(	(	PUNCT
ftr-334	1515	23	jul	jul	PROPN
ftr-334	1515	24	.	.	PROPN
ftr-334	1515	25	25	25	NUM
ftr-334	1515	26	,	,	PUNCT
ftr-334	1515	27	2011	2011	NUM
ftr-334	1515	28	)	)	PUNCT
ftr-334	1515	29	.	.	PUNCT
ftr-334	1516	1	2012	2012	NUM
ftr-334	1516	2	]	]	PUNCT
ftr-334	1516	3	585	585	NUM
ftr-334	1516	4	florida	florida	PROPN
ftr-334	1516	5	tax	tax	NOUN
ftr-334	1516	6	review	review	NOUN
ftr-334	1516	7	volume	volume	NOUN
ftr-334	1516	8	12	12	NUM
ftr-334	1516	9	2012	2012	NUM
ftr-334	1516	10	number	number	NOUN
ftr-334	1516	11	7	7	NUM
ftr-334	1516	12	the	the	DET
ftr-334	1516	13	2011	2011	NUM
ftr-334	1516	14	tannenwald	tannenwald	NOUN
ftr-334	1516	15	writing	writing	NOUN
ftr-334	1516	16	competition	competition	NOUN
ftr-334	1516	17	winners	winner	NOUN
ftr-334	1516	18	first	first	PROPN
ftr-334	1516	19	prize	prize	PROPN
ftr-334	1516	20	(	(	PUNCT
ftr-334	1516	21	$	$	SYM
ftr-334	1516	22	5.000	5.000	NUM
ftr-334	1516	23	):	):	PUNCT
ftr-334	1516	24	michael	michael	PROPN
ftr-334	1516	25	a.	a.	PROPN
ftr-334	1516	26	behrens	behrens	PROPN
ftr-334	1516	27	university	university	PROPN
ftr-334	1516	28	of	of	ADP
ftr-334	1516	29	california	california	PROPN
ftr-334	1516	30	,	,	PUNCT
ftr-334	1516	31	los	los	PROPN
ftr-334	1516	32	angeles	angeles	PROPN
ftr-334	1516	33	,	,	PUNCT
ftr-334	1516	34	school	school	NOUN
ftr-334	1516	35	of	of	ADP
ftr-334	1516	36	law	law	NOUN
ftr-334	1516	37	citizens	citizen	NOUN
ftr-334	1516	38	united	unite	VERB
ftr-334	1516	39	,	,	PUNCT
ftr-334	1516	40	tax	tax	NOUN
ftr-334	1516	41	policy	policy	NOUN
ftr-334	1516	42	,	,	PUNCT
ftr-334	1516	43	and	and	CCONJ
ftr-334	1516	44	corporate	corporate	ADJ
ftr-334	1516	45	governance	governance	NOUN
ftr-334	1516	46	faculty	faculty	NOUN
ftr-334	1516	47	sponsor	sponsor	NOUN
ftr-334	1516	48	:	:	PUNCT
ftr-334	1516	49	prof	prof	PROPN
ftr-334	1516	50	.	.	PROPN
ftr-334	1517	1	steven	steven	PROPN
ftr-334	1517	2	bank	bank	PROPN
ftr-334	1517	3	second	second	PROPN
ftr-334	1517	4	prize	prize	PROPN
ftr-334	1517	5	(	(	PUNCT
ftr-334	1517	6	tied	tie	VERB
ftr-334	1517	7	)	)	PUNCT
ftr-334	1517	8	(	(	PUNCT
ftr-334	1517	9	$	$	SYM
ftr-334	1517	10	2,500	2,500	NUM
ftr-334	1517	11	):	):	PUNCT
ftr-334	1517	12	jacob	jacob	PROPN
ftr-334	1517	13	dean	dean	PROPN
ftr-334	1517	14	university	university	PROPN
ftr-334	1517	15	of	of	ADP
ftr-334	1517	16	cincinnati	cincinnati	PROPN
ftr-334	1517	17	college	college	PROPN
ftr-334	1517	18	of	of	ADP
ftr-334	1517	19	law	law	NOUN
ftr-334	1517	20	"	"	PUNCT
ftr-334	1517	21	do	do	AUX
ftr-334	1517	22	you	you	PRON
ftr-334	1517	23	have	have	VERB
ftr-334	1517	24	that	that	DET
ftr-334	1517	25	new	new	ADJ
ftr-334	1517	26	church	church	NOUN
ftr-334	1517	27	app	app	NOUN
ftr-334	1517	28	for	for	ADP
ftr-334	1517	29	your	your	PRON
ftr-334	1517	30	iphone	iphone	NOUN
ftr-334	1517	31	?	?	PUNCT
ftr-334	1517	32	'	'	PUNCT
ftr-334	1517	33	making	make	VERB
ftr-334	1517	34	the	the	DET
ftr-334	1517	35	case	case	NOUN
ftr-334	1517	36	for	for	ADP
ftr-334	1517	37	a	a	DET
ftr-334	1517	38	clearer	clear	ADJ
ftr-334	1517	39	and	and	CCONJ
ftr-334	1517	40	broader	broad	ADJ
ftr-334	1517	41	definition	definition	NOUN
ftr-334	1517	42	of	of	ADP
ftr-334	1517	43	church	church	NOUN
ftr-334	1517	44	under	under	ADP
ftr-334	1517	45	the	the	DET
ftr-334	1517	46	internal	internal	ADJ
ftr-334	1517	47	revenue	revenue	NOUN
ftr-334	1517	48	code	code	PROPN
ftr-334	1517	49	faculty	faculty	NOUN
ftr-334	1517	50	sponsor	sponsor	NOUN
ftr-334	1517	51	:	:	PUNCT
ftr-334	1517	52	prof	prof	PROPN
ftr-334	1517	53	.	.	PUNCT
ftr-334	1518	1	stephanie	stephanie	PROPN
ftr-334	1518	2	hunter	hunter	PROPN
ftr-334	1518	3	mcmahon	mcmahon	PROPN
ftr-334	1518	4	second	second	PROPN
ftr-334	1518	5	prize	prize	PROPN
ftr-334	1518	6	(	(	PUNCT
ftr-334	1518	7	tied	tie	VERB
ftr-334	1518	8	)	)	PUNCT
ftr-334	1518	9	(	(	PUNCT
ftr-334	1518	10	$	$	SYM
ftr-334	1518	11	2,500	2,500	NUM
ftr-334	1518	12	):	):	PUNCT
ftr-334	1518	13	stas	sta	NOUN
ftr-334	1518	14	getmanenko	getmanenko	VERB
ftr-334	1518	15	southern	southern	ADJ
ftr-334	1518	16	methodist	methodist	PROPN
ftr-334	1518	17	university	university	PROPN
ftr-334	1518	18	consequences	consequence	NOUN
ftr-334	1518	19	of	of	ADP
ftr-334	1518	20	carried	carry	VERB
ftr-334	1518	21	interest	interest	NOUN
ftr-334	1518	22	reform	reform	NOUN
ftr-334	1518	23	for	for	ADP
ftr-334	1518	24	the	the	DET
ftr-334	1518	25	private	private	ADJ
ftr-334	1518	26	investment	investment	NOUN
ftr-334	1518	27	industry	industry	NOUN
ftr-334	1518	28	faculty	faculty	NOUN
ftr-334	1518	29	sponsor	sponsor	NOUN
ftr-334	1518	30	:	:	PUNCT
ftr-334	1518	31	prof	prof	PROPN
ftr-334	1518	32	.	.	PUNCT
ftr-334	1519	1	christopher	christopher	PROPN
ftr-334	1519	2	hanna	hanna	PROPN
ftr-334	1519	3	honorable	honorable	ADJ
ftr-334	1519	4	mention	mention	NOUN
ftr-334	1519	5	:	:	PUNCT
ftr-334	1520	1	tessa	tessa	PROPN
ftr-334	1520	2	davis	davis	PROPN
ftr-334	1520	3	florida	florida	PROPN
ftr-334	1520	4	state	state	PROPN
ftr-334	1520	5	university	university	PROPN
ftr-334	1520	6	college	college	PROPN
ftr-334	1520	7	of	of	ADP
ftr-334	1520	8	law	law	NOUN
ftr-334	1520	9	repoducing	repoduce	VERB
ftr-334	1520	10	value	value	NOUN
ftr-334	1520	11	faculty	faculty	NOUN
ftr-334	1520	12	sponsor	sponsor	NOUN
ftr-334	1520	13	:	:	PUNCT
ftr-334	1520	14	prof	prof	NOUN
ftr-334	1520	15	.	.	PUNCT
ftr-334	1521	1	curtis	curtis	PROPN
ftr-334	1521	2	bridgeman	bridgeman	PROPN
ftr-334	1521	3	jacob	jacob	PROPN
ftr-334	1521	4	goldin	goldin	PROPN
ftr-334	1521	5	yale	yale	PROPN
ftr-334	1521	6	law	law	PROPN
ftr-334	1521	7	school	school	NOUN
ftr-334	1521	8	libertarian	libertarian	ADJ
ftr-334	1521	9	paternalist	paternalist	NOUN
ftr-334	1521	10	meets	meet	VERB
ftr-334	1521	11	tax	tax	NOUN
ftr-334	1521	12	policy	policy	NOUN
ftr-334	1521	13	:	:	PUNCT
ftr-334	1521	14	designing	design	VERB
ftr-334	1521	15	commodity	commodity	NOUN
ftr-334	1521	16	taxes	taxis	NOUN
ftr-334	1521	17	for	for	ADP
ftr-334	1521	18	inattentive	inattentive	ADJ
ftr-334	1521	19	consumers	consumer	NOUN
ftr-334	1521	20	faculty	faculty	NOUN
ftr-334	1521	21	sponsor	sponsor	NOUN
ftr-334	1521	22	:	:	PUNCT
ftr-334	1522	1	prof	prof	PROPN
ftr-334	1522	2	.	.	PUNCT
ftr-334	1522	3	yair	yair	PROPN
ftr-334	1522	4	listokin	listokin	VERB
ftr-334	1522	5	587	587	NUM