id	sid	tid	token	lemma	pos
ftr-336	1	1	tcharity	tcharity	NOUN
ftr-336	1	2	really	really	ADV
ftr-336	1	3	does	do	AUX
ftr-336	1	4	begin	begin	VERB
ftr-336	1	5	at	at	ADP
ftr-336	1	6	home	home	NOUN
ftr-336	1	7	:	:	PUNCT
ftr-336	1	8	florida	florida	PROPN
ftr-336	1	9	tax	tax	PROPN
ftr-336	1	10	review	review	NOUN
ftr-336	1	11	volume	volume	NOUN
ftr-336	1	12	12	12	NUM
ftr-336	1	13	2012	2012	NUM
ftr-336	1	14	number	number	NOUN
ftr-336	1	15	8	8	NUM
ftr-336	1	16	629	629	NUM
ftr-336	1	17	an	an	DET
ftr-336	1	18	empirical	empirical	ADJ
ftr-336	1	19	study	study	NOUN
ftr-336	1	20	of	of	ADP
ftr-336	1	21	innocent	innocent	ADJ
ftr-336	1	22	spouse	spouse	NOUN
ftr-336	1	23	relief	relief	NOUN
ftr-336	1	24	:	:	PUNCT
ftr-336	1	25	do	do	AUX
ftr-336	1	26	courts	court	NOUN
ftr-336	1	27	implement	implement	VERB
ftr-336	1	28	congress	congress	PROPN
ftr-336	1	29	’s	’s	PART
ftr-336	1	30	legislative	legislative	ADJ
ftr-336	1	31	intent	intent	NOUN
ftr-336	1	32	?	?	PUNCT
ftr-336	2	1	by	by	ADP
ftr-336	2	2	stephanie	stephanie	PROPN
ftr-336	2	3	hunter	hunter	PROPN
ftr-336	2	4	mcmahon∗	mcmahon∗	PROPN
ftr-336	2	5	abstract	abstract	ADV
ftr-336	2	6	under	under	ADP
ftr-336	2	7	existing	exist	VERB
ftr-336	2	8	law	law	NOUN
ftr-336	2	9	spouses	spouse	NOUN
ftr-336	2	10	are	be	AUX
ftr-336	2	11	jointly	jointly	ADV
ftr-336	2	12	and	and	CCONJ
ftr-336	2	13	severally	severally	ADV
ftr-336	2	14	liable	liable	ADJ
ftr-336	2	15	for	for	ADP
ftr-336	2	16	taxes	taxis	NOUN
ftr-336	2	17	assessed	assess	VERB
ftr-336	2	18	with	with	ADP
ftr-336	2	19	respect	respect	NOUN
ftr-336	2	20	to	to	ADP
ftr-336	2	21	their	their	PRON
ftr-336	2	22	joint	joint	ADJ
ftr-336	2	23	income	income	NOUN
ftr-336	2	24	tax	tax	NOUN
ftr-336	2	25	returns	return	NOUN
ftr-336	2	26	.	.	PUNCT
ftr-336	3	1	as	as	ADP
ftr-336	3	2	a	a	DET
ftr-336	3	3	result	result	NOUN
ftr-336	3	4	,	,	PUNCT
ftr-336	3	5	the	the	DET
ftr-336	3	6	irs	irs	PROPN
ftr-336	3	7	may	may	AUX
ftr-336	3	8	pursue	pursue	VERB
ftr-336	3	9	either	either	DET
ftr-336	3	10	spouse	spouse	NOUN
ftr-336	3	11	for	for	ADP
ftr-336	3	12	any	any	DET
ftr-336	3	13	taxes	taxis	NOUN
ftr-336	3	14	owed	owe	VERB
ftr-336	3	15	on	on	ADP
ftr-336	3	16	those	those	DET
ftr-336	3	17	returns	return	NOUN
ftr-336	3	18	.	.	PUNCT
ftr-336	4	1	because	because	SCONJ
ftr-336	4	2	congress	congress	PROPN
ftr-336	4	3	was	be	AUX
ftr-336	4	4	concerned	concern	VERB
ftr-336	4	5	that	that	SCONJ
ftr-336	4	6	the	the	DET
ftr-336	4	7	irs	irs	PROPN
ftr-336	4	8	was	be	AUX
ftr-336	4	9	seeking	seek	VERB
ftr-336	4	10	taxes	taxis	NOUN
ftr-336	4	11	from	from	ADP
ftr-336	4	12	the	the	DET
ftr-336	4	13	“	"	PUNCT
ftr-336	4	14	wrong	wrong	ADJ
ftr-336	4	15	”	"	PUNCT
ftr-336	4	16	spouse	spouse	NOUN
ftr-336	4	17	under	under	ADP
ftr-336	4	18	the	the	DET
ftr-336	4	19	joint	joint	ADJ
ftr-336	4	20	and	and	CCONJ
ftr-336	4	21	several	several	ADJ
ftr-336	4	22	liability	liability	NOUN
ftr-336	4	23	regime	regime	NOUN
ftr-336	4	24	,	,	PUNCT
ftr-336	4	25	it	it	PRON
ftr-336	4	26	expanded	expand	VERB
ftr-336	4	27	relief	relief	NOUN
ftr-336	4	28	for	for	ADP
ftr-336	4	29	“	"	PUNCT
ftr-336	4	30	innocent	innocent	ADJ
ftr-336	4	31	”	"	PUNCT
ftr-336	4	32	spouses	spouse	NOUN
ftr-336	4	33	in	in	ADP
ftr-336	4	34	1998	1998	NUM
ftr-336	4	35	.	.	PUNCT
ftr-336	5	1	many	many	ADJ
ftr-336	5	2	critics	critic	NOUN
ftr-336	5	3	of	of	ADP
ftr-336	5	4	this	this	DET
ftr-336	5	5	relief	relief	NOUN
ftr-336	5	6	complain	complain	VERB
ftr-336	5	7	that	that	SCONJ
ftr-336	5	8	,	,	PUNCT
ftr-336	5	9	as	as	SCONJ
ftr-336	5	10	it	it	PRON
ftr-336	5	11	is	be	AUX
ftr-336	5	12	applied	apply	VERB
ftr-336	5	13	,	,	PUNCT
ftr-336	5	14	the	the	DET
ftr-336	5	15	statute	statute	NOUN
ftr-336	5	16	offers	offer	VERB
ftr-336	5	17	too	too	ADV
ftr-336	5	18	little	little	ADJ
ftr-336	5	19	relief	relief	NOUN
ftr-336	5	20	to	to	ADP
ftr-336	5	21	spouses	spouse	NOUN
ftr-336	5	22	,	,	PUNCT
ftr-336	5	23	generally	generally	ADV
ftr-336	5	24	wives	wife	NOUN
ftr-336	5	25	,	,	PUNCT
ftr-336	5	26	who	who	PRON
ftr-336	5	27	sign	sign	VERB
ftr-336	5	28	returns	return	NOUN
ftr-336	5	29	while	while	SCONJ
ftr-336	5	30	being	be	AUX
ftr-336	5	31	deceived	deceive	VERB
ftr-336	5	32	or	or	CCONJ
ftr-336	5	33	compelled	compel	VERB
ftr-336	5	34	by	by	ADP
ftr-336	5	35	their	their	PRON
ftr-336	5	36	mates	mate	NOUN
ftr-336	5	37	.	.	PUNCT
ftr-336	6	1	however	however	ADV
ftr-336	6	2	,	,	PUNCT
ftr-336	6	3	there	there	PRON
ftr-336	6	4	has	have	AUX
ftr-336	6	5	been	be	AUX
ftr-336	6	6	no	no	DET
ftr-336	6	7	empirical	empirical	ADJ
ftr-336	6	8	study	study	NOUN
ftr-336	6	9	of	of	ADP
ftr-336	6	10	whether	whether	SCONJ
ftr-336	6	11	the	the	DET
ftr-336	6	12	current	current	ADJ
ftr-336	6	13	relief	relief	NOUN
ftr-336	6	14	is	be	AUX
ftr-336	6	15	,	,	PUNCT
ftr-336	6	16	in	in	ADP
ftr-336	6	17	fact	fact	NOUN
ftr-336	6	18	,	,	PUNCT
ftr-336	6	19	what	what	PRON
ftr-336	6	20	congress	congress	PROPN
ftr-336	6	21	intended	intend	VERB
ftr-336	6	22	.	.	PUNCT
ftr-336	7	1	this	this	DET
ftr-336	7	2	article	article	NOUN
ftr-336	7	3	fills	fill	VERB
ftr-336	7	4	the	the	DET
ftr-336	7	5	void	void	NOUN
ftr-336	7	6	by	by	ADP
ftr-336	7	7	first	first	ADV
ftr-336	7	8	evaluating	evaluate	VERB
ftr-336	7	9	the	the	DET
ftr-336	7	10	provision	provision	NOUN
ftr-336	7	11	’s	’s	PART
ftr-336	7	12	legislative	legislative	ADJ
ftr-336	7	13	history	history	NOUN
ftr-336	7	14	to	to	PART
ftr-336	7	15	determine	determine	VERB
ftr-336	7	16	what	what	DET
ftr-336	7	17	relief	relief	NOUN
ftr-336	7	18	congress	congress	NOUN
ftr-336	7	19	intended	intend	VERB
ftr-336	7	20	to	to	PART
ftr-336	7	21	provide	provide	VERB
ftr-336	7	22	when	when	SCONJ
ftr-336	7	23	it	it	PRON
ftr-336	7	24	acted	act	VERB
ftr-336	7	25	in	in	ADP
ftr-336	7	26	1998	1998	NUM
ftr-336	7	27	.	.	PUNCT
ftr-336	8	1	the	the	DET
ftr-336	8	2	article	article	NOUN
ftr-336	8	3	then	then	ADV
ftr-336	8	4	examines	examine	VERB
ftr-336	8	5	the	the	DET
ftr-336	8	6	444	444	NUM
ftr-336	8	7	cases	case	NOUN
ftr-336	8	8	appealing	appeal	VERB
ftr-336	8	9	for	for	ADP
ftr-336	8	10	relief	relief	NOUN
ftr-336	8	11	under	under	ADP
ftr-336	8	12	this	this	DET
ftr-336	8	13	provision	provision	NOUN
ftr-336	8	14	in	in	ADP
ftr-336	8	15	order	order	NOUN
ftr-336	8	16	to	to	PART
ftr-336	8	17	evaluate	evaluate	VERB
ftr-336	8	18	whether	whether	SCONJ
ftr-336	8	19	judges	judge	NOUN
ftr-336	8	20	are	be	AUX
ftr-336	8	21	deciding	decide	VERB
ftr-336	8	22	cases	case	NOUN
ftr-336	8	23	invoking	invoke	VERB
ftr-336	8	24	the	the	DET
ftr-336	8	25	provision	provision	NOUN
ftr-336	8	26	consistent	consistent	ADJ
ftr-336	8	27	with	with	ADP
ftr-336	8	28	that	that	DET
ftr-336	8	29	congressional	congressional	ADJ
ftr-336	8	30	objective	objective	NOUN
ftr-336	8	31	.	.	PUNCT
ftr-336	9	1	this	this	DET
ftr-336	9	2	article	article	NOUN
ftr-336	9	3	’s	’s	PART
ftr-336	9	4	empirical	empirical	ADJ
ftr-336	9	5	study	study	NOUN
ftr-336	9	6	of	of	ADP
ftr-336	9	7	the	the	DET
ftr-336	9	8	success	success	NOUN
ftr-336	9	9	and	and	CCONJ
ftr-336	9	10	failure	failure	NOUN
ftr-336	9	11	of	of	ADP
ftr-336	9	12	the	the	DET
ftr-336	9	13	innocent	innocent	ADJ
ftr-336	9	14	spouse	spouse	NOUN
ftr-336	9	15	provision	provision	NOUN
ftr-336	9	16	from	from	ADP
ftr-336	9	17	congress	congress	PROPN
ftr-336	9	18	’s	’s	PART
ftr-336	9	19	perspective	perspective	NOUN
ftr-336	9	20	concludes	conclude	VERB
ftr-336	9	21	that	that	SCONJ
ftr-336	9	22	the	the	DET
ftr-336	9	23	courts	court	NOUN
ftr-336	9	24	are	be	AUX
ftr-336	9	25	generally	generally	ADV
ftr-336	9	26	applying	apply	VERB
ftr-336	9	27	innocent	innocent	ADJ
ftr-336	9	28	spouse	spouse	NOUN
ftr-336	9	29	relief	relief	NOUN
ftr-336	9	30	as	as	SCONJ
ftr-336	9	31	congress	congress	PROPN
ftr-336	9	32	intended	intend	VERB
ftr-336	9	33	.	.	PUNCT
ftr-336	10	1	i.	i.	PROPN
ftr-336	10	2	introduction	introduction	NOUN
ftr-336	10	3	.............................................................................	.............................................................................	PUNCT
ftr-336	10	4	630	630	NUM
ftr-336	10	5	ii	ii	NOUN
ftr-336	10	6	.	.	PUNCT
ftr-336	11	1	the	the	DET
ftr-336	11	2	law	law	NOUN
ftr-336	11	3	in	in	ADP
ftr-336	11	4	development	development	NOUN
ftr-336	11	5	.......................................................	.......................................................	PUNCT
ftr-336	11	6	635	635	NUM
ftr-336	11	7	a.	a.	NOUN
ftr-336	11	8	background	background	NOUN
ftr-336	11	9	............................................................................	............................................................................	PUNCT
ftr-336	11	10	636	636	NUM
ftr-336	11	11	b.	b.	NOUN
ftr-336	11	12	congressional	congressional	ADJ
ftr-336	11	13	action	action	NOUN
ftr-336	11	14	.............................................................	.............................................................	PUNCT
ftr-336	11	15	639	639	NUM
ftr-336	11	16	iii	iii	NOUN
ftr-336	11	17	.	.	PUNCT
ftr-336	12	1	the	the	DET
ftr-336	12	2	law	law	NOUN
ftr-336	12	3	in	in	ADP
ftr-336	12	4	play	play	NOUN
ftr-336	12	5	.......................................................................	.......................................................................	PUNCT
ftr-336	12	6	645	645	NUM
ftr-336	12	7	∗	∗	NOUN
ftr-336	12	8	associate	associate	NOUN
ftr-336	12	9	professor	professor	NOUN
ftr-336	12	10	,	,	PUNCT
ftr-336	12	11	university	university	PROPN
ftr-336	12	12	of	of	ADP
ftr-336	12	13	cincinnati	cincinnati	PROPN
ftr-336	12	14	college	college	PROPN
ftr-336	12	15	of	of	ADP
ftr-336	12	16	law	law	NOUN
ftr-336	12	17	.	.	PUNCT
ftr-336	13	1	the	the	DET
ftr-336	13	2	author	author	NOUN
ftr-336	13	3	would	would	AUX
ftr-336	13	4	like	like	VERB
ftr-336	13	5	to	to	PART
ftr-336	13	6	acknowledge	acknowledge	VERB
ftr-336	13	7	the	the	DET
ftr-336	13	8	comments	comment	NOUN
ftr-336	13	9	on	on	ADP
ftr-336	13	10	previous	previous	ADJ
ftr-336	13	11	drafts	draft	NOUN
ftr-336	13	12	of	of	ADP
ftr-336	13	13	this	this	DET
ftr-336	13	14	article	article	NOUN
ftr-336	13	15	from	from	ADP
ftr-336	13	16	the	the	DET
ftr-336	13	17	2011	2011	NUM
ftr-336	13	18	law	law	NOUN
ftr-336	13	19	and	and	CCONJ
ftr-336	13	20	society	society	NOUN
ftr-336	13	21	conference	conference	NOUN
ftr-336	13	22	,	,	PUNCT
ftr-336	13	23	the	the	DET
ftr-336	13	24	2011	2011	NUM
ftr-336	13	25	critical	critical	ADJ
ftr-336	13	26	tax	tax	NOUN
ftr-336	13	27	conference	conference	NOUN
ftr-336	13	28	,	,	PUNCT
ftr-336	13	29	the	the	DET
ftr-336	13	30	2011	2011	NUM
ftr-336	13	31	junior	junior	ADJ
ftr-336	13	32	tax	tax	NOUN
ftr-336	13	33	conference	conference	NOUN
ftr-336	13	34	,	,	PUNCT
ftr-336	13	35	and	and	CCONJ
ftr-336	13	36	the	the	DET
ftr-336	13	37	university	university	PROPN
ftr-336	13	38	of	of	ADP
ftr-336	13	39	cincinnati	cincinnati	PROPN
ftr-336	13	40	faculty	faculty	NOUN
ftr-336	13	41	workshop	workshop	NOUN
ftr-336	13	42	,	,	PUNCT
ftr-336	13	43	in	in	ADP
ftr-336	13	44	particular	particular	ADJ
ftr-336	13	45	chris	chris	PROPN
ftr-336	13	46	bryant	bryant	PROPN
ftr-336	13	47	,	,	PUNCT
ftr-336	13	48	paul	paul	PROPN
ftr-336	13	49	caron	caron	PROPN
ftr-336	13	50	,	,	PUNCT
ftr-336	13	51	kristin	kristin	PROPN
ftr-336	13	52	kalsem	kalsem	PROPN
ftr-336	13	53	,	,	PUNCT
ftr-336	13	54	francine	francine	PROPN
ftr-336	13	55	lippman	lippman	PROPN
ftr-336	13	56	,	,	PUNCT
ftr-336	13	57	susie	susie	PROPN
ftr-336	13	58	morse	morse	PROPN
ftr-336	13	59	,	,	PUNCT
ftr-336	13	60	and	and	CCONJ
ftr-336	13	61	michael	michael	PROPN
ftr-336	13	62	solimine	solimine	PROPN
ftr-336	13	63	,	,	PUNCT
ftr-336	13	64	as	as	ADV
ftr-336	13	65	well	well	ADV
ftr-336	13	66	as	as	ADP
ftr-336	13	67	comments	comment	NOUN
ftr-336	13	68	from	from	ADP
ftr-336	13	69	dorothy	dorothy	PROPN
ftr-336	13	70	brown	brown	PROPN
ftr-336	13	71	,	,	PUNCT
ftr-336	13	72	margaret	margaret	PROPN
ftr-336	13	73	drew	draw	VERB
ftr-336	13	74	,	,	PUNCT
ftr-336	13	75	and	and	CCONJ
ftr-336	13	76	carl	carl	PROPN
ftr-336	13	77	smith	smith	PROPN
ftr-336	13	78	and	and	CCONJ
ftr-336	13	79	for	for	ADP
ftr-336	13	80	the	the	DET
ftr-336	13	81	financial	financial	ADJ
ftr-336	13	82	support	support	NOUN
ftr-336	13	83	of	of	ADP
ftr-336	13	84	the	the	DET
ftr-336	13	85	harold	harold	PROPN
ftr-336	13	86	c.	c.	PROPN
ftr-336	13	87	schott	schott	PROPN
ftr-336	13	88	foundation	foundation	PROPN
ftr-336	13	89	.	.	PUNCT
ftr-336	14	1	630	630	NUM
ftr-336	14	2	florid	florid	ADJ
ftr-336	14	3	tax	tax	NOUN
ftr-336	14	4	review	review	NOUN
ftr-336	14	5	[	[	X
ftr-336	14	6	vol.12:8	vol.12:8	NOUN
ftr-336	14	7	a.	a.	NOUN
ftr-336	14	8	mechanics	mechanic	NOUN
ftr-336	14	9	of	of	ADP
ftr-336	14	10	the	the	DET
ftr-336	14	11	study	study	NOUN
ftr-336	14	12	............................................................	............................................................	PUNCT
ftr-336	15	1	647	647	NUM
ftr-336	15	2	1	1	NUM
ftr-336	15	3	.	.	PUNCT
ftr-336	15	4	choice	choice	NOUN
ftr-336	15	5	of	of	ADP
ftr-336	15	6	courts	court	NOUN
ftr-336	15	7	........................................................	........................................................	PUNCT
ftr-336	15	8	648	648	NUM
ftr-336	15	9	2	2	NUM
ftr-336	15	10	.	.	PUNCT
ftr-336	15	11	breakdown	breakdown	NOUN
ftr-336	15	12	of	of	ADP
ftr-336	15	13	provisions	provision	NOUN
ftr-336	15	14	............................................	............................................	PUNCT
ftr-336	16	1	654	654	NUM
ftr-336	16	2	3	3	X
ftr-336	16	3	.	.	X
ftr-336	16	4	summary	summary	NOUN
ftr-336	16	5	....................................................................	....................................................................	PUNCT
ftr-336	16	6	660	660	NUM
ftr-336	16	7	b.	b.	PROPN
ftr-336	16	8	characteristics	characteristic	NOUN
ftr-336	16	9	of	of	ADP
ftr-336	16	10	requesting	request	VERB
ftr-336	16	11	spouse	spouse	NOUN
ftr-336	16	12	....................................	....................................	PUNCT
ftr-336	16	13	661	661	NUM
ftr-336	16	14	1	1	NUM
ftr-336	16	15	.	.	PUNCT
ftr-336	17	1	sex	sex	NOUN
ftr-336	17	2	.............................................................................	.............................................................................	PUNCT
ftr-336	17	3	661	661	NUM
ftr-336	17	4	2	2	NUM
ftr-336	17	5	.	.	PUNCT
ftr-336	17	6	marital	marital	ADJ
ftr-336	17	7	status	status	NOUN
ftr-336	17	8	............................................................	............................................................	PUNCT
ftr-336	17	9	663	663	NUM
ftr-336	17	10	3	3	NUM
ftr-336	17	11	.	.	PUNCT
ftr-336	17	12	other	other	ADJ
ftr-336	17	13	characteristics	characteristic	NOUN
ftr-336	17	14	................................................	................................................	PUNCT
ftr-336	17	15	665	665	NUM
ftr-336	17	16	4	4	NUM
ftr-336	17	17	.	.	PUNCT
ftr-336	18	1	summary	summary	NOUN
ftr-336	18	2	....................................................................	....................................................................	PUNCT
ftr-336	18	3	668	668	NUM
ftr-336	18	4	c.	c.	NOUN
ftr-336	18	5	nature	nature	NOUN
ftr-336	18	6	of	of	ADP
ftr-336	18	7	the	the	DET
ftr-336	18	8	tax	tax	NOUN
ftr-336	18	9	burden	burden	NOUN
ftr-336	18	10	.......................................................	.......................................................	PUNCT
ftr-336	18	11	669	669	NUM
ftr-336	18	12	1	1	NUM
ftr-336	18	13	.	.	PUNCT
ftr-336	18	14	unfair	unfair	ADJ
ftr-336	18	15	burden	burden	NOUN
ftr-336	18	16	............................................................	............................................................	PUNCT
ftr-336	18	17	669	669	NUM
ftr-336	18	18	a.	a.	NOUN
ftr-336	18	19	source	source	NOUN
ftr-336	18	20	of	of	ADP
ftr-336	18	21	liability	liability	NOUN
ftr-336	18	22	........................................	........................................	PUNCT
ftr-336	18	23	669	669	NUM
ftr-336	18	24	b.	b.	NOUN
ftr-336	18	25	knowledge	knowledge	NOUN
ftr-336	18	26	of	of	ADP
ftr-336	18	27	liability	liability	NOUN
ftr-336	18	28	.................................	.................................	PUNCT
ftr-336	18	29	673	673	NUM
ftr-336	18	30	c.	c.	NOUN
ftr-336	18	31	benefit	benefit	NOUN
ftr-336	18	32	from	from	ADP
ftr-336	18	33	liability	liability	NOUN
ftr-336	18	34	....................................	....................................	PUNCT
ftr-336	19	1	679	679	NUM
ftr-336	19	2	2	2	NUM
ftr-336	19	3	.	.	PUNCT
ftr-336	19	4	crushing	crush	VERB
ftr-336	19	5	burden	burden	NOUN
ftr-336	19	6	.......................................................	.......................................................	PUNCT
ftr-336	19	7	685	685	NUM
ftr-336	19	8	a.	a.	NOUN
ftr-336	19	9	economic	economic	ADJ
ftr-336	19	10	hardship	hardship	NOUN
ftr-336	19	11	......................................	......................................	PUNCT
ftr-336	19	12	685	685	NUM
ftr-336	19	13	b.	b.	NOUN
ftr-336	19	14	not	not	PART
ftr-336	19	15	borne	bear	VERB
ftr-336	19	16	by	by	ADP
ftr-336	19	17	others	other	NOUN
ftr-336	19	18	.....................................	.....................................	PUNCT
ftr-336	20	1	689	689	NUM
ftr-336	20	2	3	3	X
ftr-336	20	3	.	.	X
ftr-336	20	4	summary	summary	NOUN
ftr-336	20	5	....................................................................	....................................................................	PUNCT
ftr-336	20	6	692	692	NUM
ftr-336	20	7	d.	d.	PROPN
ftr-336	20	8	characteristics	characteristic	NOUN
ftr-336	20	9	of	of	ADP
ftr-336	20	10	non	non	ADJ
ftr-336	20	11	-	-	ADJ
ftr-336	20	12	requesting	requesting	ADJ
ftr-336	20	13	spouse	spouse	NOUN
ftr-336	20	14	............................	............................	PUNCT
ftr-336	20	15	693	693	NUM
ftr-336	20	16	1	1	X
ftr-336	20	17	.	.	NOUN
ftr-336	20	18	abusive	abusive	ADJ
ftr-336	20	19	......................................................................	......................................................................	PUNCT
ftr-336	21	1	693	693	NUM
ftr-336	21	2	2	2	X
ftr-336	21	3	.	.	PUNCT
ftr-336	21	4	legally	legally	ADV
ftr-336	21	5	obligated	obligate	VERB
ftr-336	21	6	under	under	ADP
ftr-336	21	7	state	state	NOUN
ftr-336	21	8	law	law	NOUN
ftr-336	21	9	...........................	...........................	PUNCT
ftr-336	22	1	698	698	NUM
ftr-336	22	2	3	3	X
ftr-336	22	3	.	.	X
ftr-336	22	4	intervening	intervene	VERB
ftr-336	22	5	.................................................................	.................................................................	PUNCT
ftr-336	22	6	702	702	NUM
ftr-336	22	7	4	4	NUM
ftr-336	22	8	.	.	PUNCT
ftr-336	23	1	summary	summary	NOUN
ftr-336	23	2	....................................................................	....................................................................	PUNCT
ftr-336	23	3	704	704	NUM
ftr-336	23	4	iv	iv	NOUN
ftr-336	23	5	.	.	PUNCT
ftr-336	24	1	conclusion	conclusion	NOUN
ftr-336	24	2	................................................................................	................................................................................	PUNCT
ftr-336	24	3	705	705	NUM
ftr-336	24	4	part	part	NOUN
ftr-336	24	5	i.	i.	NOUN
ftr-336	24	6	introduction	introduction	NOUN
ftr-336	24	7	when	when	SCONJ
ftr-336	24	8	kathleen	kathleen	PROPN
ftr-336	24	9	sullivan	sullivan	PROPN
ftr-336	24	10	married	marry	VERB
ftr-336	24	11	joseph	joseph	PROPN
ftr-336	24	12	alioto	alioto	PROPN
ftr-336	24	13	in	in	ADP
ftr-336	24	14	1978	1978	NUM
ftr-336	24	15	,	,	PUNCT
ftr-336	24	16	she	she	PRON
ftr-336	24	17	probably	probably	ADV
ftr-336	24	18	thought	think	VERB
ftr-336	24	19	her	her	PRON
ftr-336	24	20	future	future	NOUN
ftr-336	24	21	was	be	AUX
ftr-336	24	22	secure.1	secure.1	INTJ
ftr-336	24	23	she	she	PRON
ftr-336	24	24	was	be	AUX
ftr-336	24	25	the	the	DET
ftr-336	24	26	well	well	ADV
ftr-336	24	27	-	-	PUNCT
ftr-336	24	28	educated	educate	VERB
ftr-336	24	29	daughter	daughter	NOUN
ftr-336	24	30	of	of	ADP
ftr-336	24	31	the	the	DET
ftr-336	24	32	owner	owner	NOUN
ftr-336	24	33	of	of	ADP
ftr-336	24	34	the	the	DET
ftr-336	24	35	new	new	PROPN
ftr-336	24	36	england	england	PROPN
ftr-336	24	37	patriots	patriot	NOUN
ftr-336	24	38	and	and	CCONJ
ftr-336	24	39	he	he	PRON
ftr-336	24	40	was	be	AUX
ftr-336	24	41	a	a	DET
ftr-336	24	42	prominent	prominent	ADJ
ftr-336	24	43	antitrust	antitrust	ADJ
ftr-336	24	44	attorney	attorney	NOUN
ftr-336	24	45	who	who	PRON
ftr-336	24	46	had	have	AUX
ftr-336	24	47	spent	spend	VERB
ftr-336	24	48	eight	eight	NUM
ftr-336	24	49	years	year	NOUN
ftr-336	24	50	as	as	ADP
ftr-336	24	51	mayor	mayor	NOUN
ftr-336	24	52	of	of	ADP
ftr-336	24	53	san	san	PROPN
ftr-336	24	54	francisco.2	francisco.2	PROPN
ftr-336	24	55	the	the	DET
ftr-336	24	56	couple	couple	NOUN
ftr-336	24	57	“	"	PUNCT
ftr-336	24	58	enjoyed	enjoy	VERB
ftr-336	24	59	a	a	DET
ftr-336	24	60	loving	loving	ADJ
ftr-336	24	61	,	,	PUNCT
ftr-336	24	62	supportive	supportive	ADJ
ftr-336	24	63	,	,	PUNCT
ftr-336	24	64	and	and	CCONJ
ftr-336	24	65	harmonious	harmonious	ADJ
ftr-336	24	66	marital	marital	ADJ
ftr-336	24	67	relationship	relationship	NOUN
ftr-336	24	68	,	,	PUNCT
ftr-336	24	69	and	and	CCONJ
ftr-336	24	70	mayor	mayor	PROPN
ftr-336	24	71	alioto	alioto	PROPN
ftr-336	24	72	believed	believe	VERB
ftr-336	24	73	it	it	PRON
ftr-336	24	74	was	be	AUX
ftr-336	24	75	his	his	PRON
ftr-336	24	76	absolute	absolute	ADJ
ftr-336	24	77	duty	duty	NOUN
ftr-336	24	78	to	to	PART
ftr-336	24	79	care	care	VERB
ftr-336	24	80	and	and	CCONJ
ftr-336	24	81	provide	provide	VERB
ftr-336	24	82	for	for	ADP
ftr-336	24	83	his	his	PRON
ftr-336	24	84	family	family	NOUN
ftr-336	24	85	.	.	PUNCT
ftr-336	24	86	”3	”3	PUNCT
ftr-336	24	87	however	however	ADV
ftr-336	24	88	,	,	PUNCT
ftr-336	24	89	after	after	SCONJ
ftr-336	24	90	joseph	joseph	PROPN
ftr-336	24	91	’s	’s	PART
ftr-336	24	92	death	death	NOUN
ftr-336	24	93	in	in	ADP
ftr-336	24	94	1998	1998	NUM
ftr-336	24	95	that	that	SCONJ
ftr-336	24	96	duty	duty	NOUN
ftr-336	24	97	was	be	AUX
ftr-336	24	98	shown	show	VERB
ftr-336	24	99	to	to	PART
ftr-336	24	100	have	have	AUX
ftr-336	24	101	gone	go	VERB
ftr-336	24	102	unmet	unmet	NOUN
ftr-336	24	103	.	.	PUNCT
ftr-336	25	1	although	although	SCONJ
ftr-336	25	2	when	when	SCONJ
ftr-336	25	3	they	they	PRON
ftr-336	25	4	married	marry	VERB
ftr-336	25	5	kathleen	kathleen	PROPN
ftr-336	25	6	knew	know	VERB
ftr-336	25	7	that	that	SCONJ
ftr-336	25	8	joseph	joseph	PROPN
ftr-336	25	9	was	be	AUX
ftr-336	25	10	fighting	fight	VERB
ftr-336	25	11	the	the	DET
ftr-336	25	12	internal	internal	ADJ
ftr-336	25	13	revenue	revenue	NOUN
ftr-336	25	14	service	service	NOUN
ftr-336	25	15	(	(	PUNCT
ftr-336	25	16	irs	irs	PROPN
ftr-336	25	17	)	)	PUNCT
ftr-336	25	18	,	,	PUNCT
ftr-336	25	19	little	little	PROPN
ftr-336	25	20	did	do	AUX
ftr-336	25	21	kathleen	kathleen	PROPN
ftr-336	25	22	know	know	VERB
ftr-336	25	23	when	when	SCONJ
ftr-336	25	24	they	they	PRON
ftr-336	25	25	filed	file	VERB
ftr-336	25	26	their	their	PRON
ftr-336	25	27	joint	joint	ADJ
ftr-336	25	28	tax	tax	NOUN
ftr-336	25	29	returns	return	NOUN
ftr-336	25	30	each	each	DET
ftr-336	25	31	year	year	NOUN
ftr-336	25	32	that	that	SCONJ
ftr-336	25	33	joseph	joseph	PROPN
ftr-336	25	34	was	be	AUX
ftr-336	25	35	not	not	PART
ftr-336	25	36	paying	pay	VERB
ftr-336	25	37	their	their	PRON
ftr-336	25	38	federal	federal	ADJ
ftr-336	25	39	1	1	NUM
ftr-336	25	40	.	.	PUNCT
ftr-336	25	41	alioto	alioto	PROPN
ftr-336	25	42	v.	v.	PROPN
ftr-336	25	43	commissioner	commissioner	PROPN
ftr-336	25	44	,	,	PUNCT
ftr-336	25	45	96	96	NUM
ftr-336	25	46	t.c.m	t.c.m	NOUN
ftr-336	25	47	.	.	PUNCT
ftr-336	26	1	(	(	PUNCT
ftr-336	26	2	cch	cch	NOUN
ftr-336	26	3	)	)	PUNCT
ftr-336	26	4	63	63	NUM
ftr-336	26	5	,	,	PUNCT
ftr-336	26	6	64	64	NUM
ftr-336	26	7	,	,	PUNCT
ftr-336	26	8	t.c.m	t.c.m	INTJ
ftr-336	26	9	.	.	PUNCT
ftr-336	27	1	(	(	PUNCT
ftr-336	27	2	ria	ria	PROPN
ftr-336	27	3	)	)	PUNCT
ftr-336	27	4	¶	¶	NOUN
ftr-336	27	5	2008185	2008185	NUM
ftr-336	27	6	at	at	ADP
ftr-336	27	7	986	986	NUM
ftr-336	27	8	.	.	PUNCT
ftr-336	28	1	2	2	X
ftr-336	28	2	.	.	X
ftr-336	28	3	i	i	PRON
ftr-336	28	4	d.	d.	PROPN
ftr-336	28	5	,	,	PUNCT
ftr-336	28	6	96	96	NUM
ftr-336	28	7	t.c.m	t.c.m	NOUN
ftr-336	28	8	.	.	PUNCT
ftr-336	29	1	(	(	PUNCT
ftr-336	29	2	cch	cch	NOUN
ftr-336	29	3	)	)	PUNCT
ftr-336	29	4	n.3	n.3	PROPN
ftr-336	29	5	,	,	PUNCT
ftr-336	29	6	65	65	NUM
ftr-336	29	7	n.7	n.7	X
ftr-336	29	8	,	,	PUNCT
ftr-336	29	9	t.c.m	t.c.m	INTJ
ftr-336	29	10	.	.	PUNCT
ftr-336	30	1	(	(	PUNCT
ftr-336	30	2	ria	ria	PROPN
ftr-336	30	3	)	)	PUNCT
ftr-336	30	4	¶	¶	NOUN
ftr-336	30	5	2008	2008	NUM
ftr-336	30	6	-	-	SYM
ftr-336	30	7	185	185	NUM
ftr-336	30	8	at	at	ADP
ftr-336	30	9	985–87	985–87	NUM
ftr-336	30	10	.	.	PUNCT
ftr-336	31	1	3	3	X
ftr-336	31	2	.	.	X
ftr-336	32	1	i	i	PRON
ftr-336	32	2	d.	d.	PROPN
ftr-336	32	3	,	,	PUNCT
ftr-336	32	4	96	96	NUM
ftr-336	32	5	t.c.m	t.c.m	NOUN
ftr-336	32	6	.	.	PUNCT
ftr-336	33	1	(	(	PUNCT
ftr-336	33	2	cch	cch	NOUN
ftr-336	33	3	)	)	PUNCT
ftr-336	33	4	63	63	NUM
ftr-336	33	5	,	,	PUNCT
ftr-336	33	6	64	64	NUM
ftr-336	33	7	,	,	PUNCT
ftr-336	33	8	t.c.m	t.c.m	INTJ
ftr-336	33	9	.	.	PUNCT
ftr-336	34	1	(	(	PUNCT
ftr-336	34	2	ria	ria	PROPN
ftr-336	34	3	)	)	PUNCT
ftr-336	34	4	¶	¶	NOUN
ftr-336	34	5	2008	2008	NUM
ftr-336	34	6	-	-	SYM
ftr-336	34	7	185	185	NUM
ftr-336	34	8	at	at	ADP
ftr-336	34	9	986	986	NUM
ftr-336	34	10	.	.	PUNCT
ftr-336	35	1	2012	2012	NUM
ftr-336	35	2	]	]	PUNCT
ftr-336	35	3	empirical	empirical	ADJ
ftr-336	35	4	study	study	NOUN
ftr-336	35	5	of	of	ADP
ftr-336	35	6	innocent	innocent	ADJ
ftr-336	35	7	spouse	spouse	NOUN
ftr-336	35	8	relief	relief	NOUN
ftr-336	35	9	631	631	NUM
ftr-336	35	10	taxes.4	taxes.4	NOUN
ftr-336	35	11	only	only	ADV
ftr-336	35	12	when	when	SCONJ
ftr-336	35	13	handling	handle	VERB
ftr-336	35	14	joseph	joseph	PROPN
ftr-336	35	15	’s	’s	PART
ftr-336	35	16	estate	estate	NOUN
ftr-336	35	17	did	do	AUX
ftr-336	35	18	kathleen	kathleen	PROPN
ftr-336	35	19	learn	learn	VERB
ftr-336	35	20	of	of	ADP
ftr-336	35	21	their	their	PRON
ftr-336	35	22	total	total	ADJ
ftr-336	35	23	tax	tax	NOUN
ftr-336	35	24	liability.5	liability.5	PROPN
ftr-336	35	25	by	by	ADP
ftr-336	35	26	that	that	DET
ftr-336	35	27	time	time	NOUN
ftr-336	35	28	,	,	PUNCT
ftr-336	35	29	she	she	PRON
ftr-336	35	30	had	have	AUX
ftr-336	35	31	been	be	AUX
ftr-336	35	32	a	a	DET
ftr-336	35	33	homemaker	homemaker	NOUN
ftr-336	35	34	to	to	ADP
ftr-336	35	35	the	the	DET
ftr-336	35	36	wealthy	wealthy	ADJ
ftr-336	35	37	attorney	attorney	NOUN
ftr-336	35	38	and	and	CCONJ
ftr-336	35	39	politician	politician	NOUN
ftr-336	35	40	for	for	ADP
ftr-336	35	41	twenty	twenty	NUM
ftr-336	35	42	years	year	NOUN
ftr-336	35	43	.	.	PUNCT
ftr-336	36	1	for	for	ADP
ftr-336	36	2	the	the	DET
ftr-336	36	3	next	next	ADJ
ftr-336	36	4	decade	decade	NOUN
ftr-336	36	5	kathleen	kathleen	PROPN
ftr-336	36	6	fought	fight	VERB
ftr-336	36	7	this	this	DET
ftr-336	36	8	tax	tax	NOUN
ftr-336	36	9	liability	liability	NOUN
ftr-336	36	10	that	that	SCONJ
ftr-336	36	11	,	,	PUNCT
ftr-336	36	12	by	by	ADP
ftr-336	36	13	the	the	DET
ftr-336	36	14	time	time	NOUN
ftr-336	36	15	of	of	ADP
ftr-336	36	16	her	her	PRON
ftr-336	36	17	final	final	ADJ
ftr-336	36	18	resolution	resolution	NOUN
ftr-336	36	19	,	,	PUNCT
ftr-336	36	20	totaled	total	VERB
ftr-336	36	21	$	$	SYM
ftr-336	36	22	1,985,511.6	1,985,511.6	NUM
ftr-336	36	23	the	the	DET
ftr-336	36	24	irs	irs	PROPN
ftr-336	36	25	argued	argue	VERB
ftr-336	36	26	that	that	SCONJ
ftr-336	36	27	kathleen	kathleen	PROPN
ftr-336	36	28	was	be	AUX
ftr-336	36	29	liable	liable	ADJ
ftr-336	36	30	for	for	ADP
ftr-336	36	31	this	this	DET
ftr-336	36	32	tax	tax	NOUN
ftr-336	36	33	because	because	SCONJ
ftr-336	36	34	she	she	PRON
ftr-336	36	35	had	have	AUX
ftr-336	36	36	signed	sign	VERB
ftr-336	36	37	the	the	DET
ftr-336	36	38	couple	couple	NOUN
ftr-336	36	39	’s	’s	PART
ftr-336	36	40	joint	joint	ADJ
ftr-336	36	41	returns	return	NOUN
ftr-336	36	42	.	.	PUNCT
ftr-336	37	1	the	the	DET
ftr-336	37	2	internal	internal	PROPN
ftr-336	37	3	revenue	revenue	NOUN
ftr-336	37	4	code	code	NOUN
ftr-336	37	5	provides	provide	VERB
ftr-336	37	6	that	that	SCONJ
ftr-336	37	7	every	every	DET
ftr-336	37	8	time	time	NOUN
ftr-336	37	9	a	a	DET
ftr-336	37	10	married	married	ADJ
ftr-336	37	11	couple	couple	NOUN
ftr-336	37	12	signs	sign	NOUN
ftr-336	37	13	a	a	DET
ftr-336	37	14	joint	joint	ADJ
ftr-336	37	15	return	return	NOUN
ftr-336	37	16	,	,	PUNCT
ftr-336	37	17	each	each	DET
ftr-336	37	18	spouse	spouse	NOUN
ftr-336	37	19	becomes	become	VERB
ftr-336	37	20	jointly	jointly	ADV
ftr-336	37	21	and	and	CCONJ
ftr-336	37	22	severally	severally	ADV
ftr-336	37	23	liable	liable	ADJ
ftr-336	37	24	for	for	ADP
ftr-336	37	25	paying	pay	VERB
ftr-336	37	26	tax	tax	NOUN
ftr-336	37	27	on	on	ADP
ftr-336	37	28	the	the	DET
ftr-336	37	29	income	income	NOUN
ftr-336	37	30	that	that	PRON
ftr-336	37	31	is	be	AUX
ftr-336	37	32	reported	report	VERB
ftr-336	37	33	,	,	PUNCT
ftr-336	37	34	or	or	CCONJ
ftr-336	37	35	failed	fail	VERB
ftr-336	37	36	to	to	PART
ftr-336	37	37	be	be	AUX
ftr-336	37	38	reported	report	VERB
ftr-336	37	39	,	,	PUNCT
ftr-336	37	40	on	on	ADP
ftr-336	37	41	that	that	PRON
ftr-336	37	42	return.7	return.7	NOUN
ftr-336	37	43	this	this	PRON
ftr-336	37	44	means	mean	VERB
ftr-336	37	45	that	that	SCONJ
ftr-336	37	46	if	if	SCONJ
ftr-336	37	47	a	a	DET
ftr-336	37	48	couple	couple	NOUN
ftr-336	37	49	chooses	choose	VERB
ftr-336	37	50	to	to	PART
ftr-336	37	51	file	file	VERB
ftr-336	37	52	jointly	jointly	ADV
ftr-336	37	53	,	,	PUNCT
ftr-336	37	54	the	the	DET
ftr-336	37	55	irs	irs	PROPN
ftr-336	37	56	can	can	AUX
ftr-336	37	57	collect	collect	VERB
ftr-336	37	58	from	from	ADP
ftr-336	37	59	either	either	PRON
ftr-336	37	60	spouse	spouse	NOUN
ftr-336	37	61	the	the	DET
ftr-336	37	62	taxes	taxis	NOUN
ftr-336	37	63	due	due	ADJ
ftr-336	37	64	.	.	PUNCT
ftr-336	38	1	spouses	spouse	NOUN
ftr-336	38	2	remain	remain	VERB
ftr-336	38	3	jointly	jointly	ADV
ftr-336	38	4	and	and	CCONJ
ftr-336	38	5	severally	severally	ADV
ftr-336	38	6	liable	liable	ADJ
ftr-336	38	7	even	even	ADV
ftr-336	38	8	after	after	SCONJ
ftr-336	38	9	they	they	PRON
ftr-336	38	10	divorce	divorce	VERB
ftr-336	38	11	or	or	CCONJ
ftr-336	38	12	one	one	NUM
ftr-336	38	13	spouse	spouse	NOUN
ftr-336	38	14	dies	die	VERB
ftr-336	38	15	.	.	PUNCT
ftr-336	39	1	congress	congress	PROPN
ftr-336	39	2	has	have	AUX
ftr-336	39	3	created	create	VERB
ftr-336	39	4	several	several	ADJ
ftr-336	39	5	exceptions	exception	NOUN
ftr-336	39	6	to	to	ADP
ftr-336	39	7	this	this	DET
ftr-336	39	8	joint	joint	ADJ
ftr-336	39	9	and	and	CCONJ
ftr-336	39	10	several	several	ADJ
ftr-336	39	11	liability	liability	NOUN
ftr-336	39	12	,	,	PUNCT
ftr-336	39	13	and	and	CCONJ
ftr-336	39	14	it	it	PRON
ftr-336	39	15	was	be	AUX
ftr-336	39	16	an	an	DET
ftr-336	39	17	exception	exception	NOUN
ftr-336	39	18	in	in	ADP
ftr-336	39	19	section	section	NOUN
ftr-336	39	20	6015	6015	NUM
ftr-336	39	21	of	of	ADP
ftr-336	39	22	the	the	DET
ftr-336	39	23	code	code	NOUN
ftr-336	39	24	that	that	PRON
ftr-336	39	25	ultimately	ultimately	ADV
ftr-336	39	26	provided	provide	VERB
ftr-336	39	27	kathleen	kathleen	PROPN
ftr-336	39	28	relief.8	relief.8	AUX
ftr-336	39	29	as	as	SCONJ
ftr-336	39	30	discussed	discuss	VERB
ftr-336	39	31	in	in	ADP
ftr-336	39	32	part	part	NOUN
ftr-336	39	33	ii	ii	NOUN
ftr-336	39	34	of	of	ADP
ftr-336	39	35	this	this	DET
ftr-336	39	36	article	article	NOUN
ftr-336	39	37	,	,	PUNCT
ftr-336	39	38	congress	congress	PROPN
ftr-336	39	39	intended	intend	VERB
ftr-336	39	40	this	this	DET
ftr-336	39	41	relief	relief	NOUN
ftr-336	39	42	for	for	ADP
ftr-336	39	43	wives	wife	NOUN
ftr-336	39	44	who	who	PRON
ftr-336	39	45	were	be	AUX
ftr-336	39	46	unfairly	unfairly	ADV
ftr-336	39	47	left	leave	VERB
ftr-336	39	48	oppressive	oppressive	ADJ
ftr-336	39	49	tax	tax	NOUN
ftr-336	39	50	burdens	burden	NOUN
ftr-336	39	51	by	by	ADP
ftr-336	39	52	their	their	PRON
ftr-336	39	53	divorced	divorced	ADJ
ftr-336	39	54	or	or	CCONJ
ftr-336	39	55	deceased	deceased	ADJ
ftr-336	39	56	husbands	husband	NOUN
ftr-336	39	57	.	.	PUNCT
ftr-336	40	1	primary	primary	ADJ
ftr-336	40	2	responsibility	responsibility	NOUN
ftr-336	40	3	for	for	ADP
ftr-336	40	4	granting	grant	VERB
ftr-336	40	5	or	or	CCONJ
ftr-336	40	6	denying	deny	VERB
ftr-336	40	7	this	this	DET
ftr-336	40	8	“	"	PUNCT
ftr-336	40	9	innocent	innocent	ADJ
ftr-336	40	10	spouse	spouse	NOUN
ftr-336	40	11	”	"	PUNCT
ftr-336	40	12	relief	relief	NOUN
ftr-336	40	13	was	be	AUX
ftr-336	40	14	given	give	VERB
ftr-336	40	15	to	to	ADP
ftr-336	40	16	the	the	DET
ftr-336	40	17	irs	irs	PROPN
ftr-336	40	18	,	,	PUNCT
ftr-336	40	19	but	but	CCONJ
ftr-336	40	20	the	the	DET
ftr-336	40	21	judiciary	judiciary	NOUN
ftr-336	40	22	was	be	AUX
ftr-336	40	23	given	give	VERB
ftr-336	40	24	oversight	oversight	NOUN
ftr-336	40	25	over	over	ADP
ftr-336	40	26	administrative	administrative	ADJ
ftr-336	40	27	denials.9	denials.9	PROPN
ftr-336	40	28	kathleen	kathleen	PROPN
ftr-336	40	29	twice	twice	ADV
ftr-336	40	30	appealed	appeal	VERB
ftr-336	40	31	to	to	ADP
ftr-336	40	32	courts	court	NOUN
ftr-336	40	33	before	before	SCONJ
ftr-336	40	34	she	she	PRON
ftr-336	40	35	finally	finally	ADV
ftr-336	40	36	won.10	won.10	VERB
ftr-336	40	37	4	4	NUM
ftr-336	40	38	.	.	PUNCT
ftr-336	41	1	i	i	PRON
ftr-336	41	2	d.	d.	PROPN
ftr-336	41	3	at	at	ADP
ftr-336	41	4	the	the	DET
ftr-336	41	5	time	time	NOUN
ftr-336	41	6	of	of	ADP
ftr-336	41	7	their	their	PRON
ftr-336	41	8	marriage	marriage	NOUN
ftr-336	41	9	joseph	joseph	PROPN
ftr-336	41	10	was	be	AUX
ftr-336	41	11	fighting	fight	VERB
ftr-336	41	12	the	the	DET
ftr-336	41	13	irs	irs	PROPN
ftr-336	41	14	over	over	ADP
ftr-336	41	15	charitable	charitable	ADJ
ftr-336	41	16	deductions	deduction	NOUN
ftr-336	41	17	.	.	PUNCT
ftr-336	42	1	alioto	alioto	PROPN
ftr-336	42	2	v.	v.	PROPN
ftr-336	42	3	commissioner	commissioner	PROPN
ftr-336	42	4	,	,	PUNCT
ftr-336	42	5	40	40	NUM
ftr-336	42	6	t.c.m	t.c.m	NOUN
ftr-336	42	7	.	.	PUNCT
ftr-336	43	1	(	(	PUNCT
ftr-336	43	2	cch	cch	NOUN
ftr-336	43	3	)	)	PUNCT
ftr-336	43	4	1147	1147	NUM
ftr-336	43	5	,	,	PUNCT
ftr-336	43	6	t.c.m	t.c.m	INTJ
ftr-336	43	7	.	.	PUNCT
ftr-336	44	1	(	(	PUNCT
ftr-336	44	2	ph	ph	PROPN
ftr-336	44	3	)	)	PUNCT
ftr-336	44	4	¶	¶	NOUN
ftr-336	44	5	80,360	80,360	NUM
ftr-336	44	6	.	.	PUNCT
ftr-336	45	1	the	the	DET
ftr-336	45	2	couple	couple	NOUN
ftr-336	45	3	also	also	ADV
ftr-336	45	4	had	have	AUX
ftr-336	45	5	“	"	PUNCT
ftr-336	45	6	protracted	protract	VERB
ftr-336	45	7	negotiations	negotiation	NOUN
ftr-336	45	8	”	"	PUNCT
ftr-336	45	9	regarding	regard	VERB
ftr-336	45	10	their	their	PRON
ftr-336	45	11	1978	1978	NUM
ftr-336	45	12	return	return	NOUN
ftr-336	45	13	.	.	PUNCT
ftr-336	46	1	alioto	alioto	PROPN
ftr-336	46	2	v.	v.	PROPN
ftr-336	46	3	commissioner	commissioner	PROPN
ftr-336	46	4	,	,	PUNCT
ftr-336	46	5	67	67	NUM
ftr-336	46	6	t.c.m	t.c.m	NOUN
ftr-336	46	7	.	.	PUNCT
ftr-336	47	1	(	(	PUNCT
ftr-336	47	2	cch	cch	NOUN
ftr-336	47	3	)	)	PUNCT
ftr-336	47	4	2133	2133	NUM
ftr-336	47	5	,	,	PUNCT
ftr-336	47	6	t.c.m	t.c.m	INTJ
ftr-336	47	7	.	.	PUNCT
ftr-336	48	1	(	(	PUNCT
ftr-336	48	2	ria	ria	PROPN
ftr-336	48	3	)	)	PUNCT
ftr-336	48	4	¶	¶	NOUN
ftr-336	48	5	1994	1994	NUM
ftr-336	48	6	-	-	SYM
ftr-336	48	7	051	051	NUM
ftr-336	48	8	at	at	ADP
ftr-336	48	9	94–235	94–235	PROPN
ftr-336	48	10	.	.	PUNCT
ftr-336	49	1	the	the	DET
ftr-336	49	2	irs	irs	PROPN
ftr-336	49	3	satisfied	satisfy	VERB
ftr-336	49	4	the	the	DET
ftr-336	49	5	couple	couple	NOUN
ftr-336	49	6	’s	’s	PART
ftr-336	49	7	1993	1993	NUM
ftr-336	49	8	and	and	CCONJ
ftr-336	49	9	1994	1994	NUM
ftr-336	49	10	liabilities	liability	NOUN
ftr-336	49	11	from	from	ADP
ftr-336	49	12	joseph	joseph	PROPN
ftr-336	49	13	’s	’s	PART
ftr-336	49	14	estate	estate	NOUN
ftr-336	49	15	.	.	PUNCT
ftr-336	50	1	kathleen	kathleen	PROPN
ftr-336	50	2	had	have	AUX
ftr-336	50	3	previously	previously	ADV
ftr-336	50	4	been	be	AUX
ftr-336	50	5	granted	grant	VERB
ftr-336	50	6	innocent	innocent	ADJ
ftr-336	50	7	spouse	spouse	NOUN
ftr-336	50	8	relief	relief	NOUN
ftr-336	50	9	for	for	ADP
ftr-336	50	10	1989	1989	NUM
ftr-336	50	11	,	,	PUNCT
ftr-336	50	12	1990	1990	NUM
ftr-336	50	13	,	,	PUNCT
ftr-336	50	14	and	and	CCONJ
ftr-336	50	15	1991	1991	NUM
ftr-336	50	16	pursuant	pursuant	ADJ
ftr-336	50	17	to	to	ADP
ftr-336	50	18	a	a	DET
ftr-336	50	19	stipulated	stipulate	VERB
ftr-336	50	20	decision	decision	NOUN
ftr-336	50	21	in	in	ADP
ftr-336	50	22	docket	docket	NOUN
ftr-336	50	23	no	no	NOUN
ftr-336	50	24	.	.	PROPN
ftr-336	50	25	3013	3013	NUM
ftr-336	50	26	-	-	SYM
ftr-336	50	27	95	95	NUM
ftr-336	50	28	.	.	PUNCT
ftr-336	51	1	alioto	alioto	NOUN
ftr-336	51	2	,	,	PUNCT
ftr-336	51	3	96	96	NUM
ftr-336	51	4	t.c.m	t.c.m	NOUN
ftr-336	51	5	.	.	PUNCT
ftr-336	52	1	(	(	PUNCT
ftr-336	52	2	cch	cch	NOUN
ftr-336	52	3	)	)	PUNCT
ftr-336	52	4	63	63	NUM
ftr-336	52	5	,	,	PUNCT
ftr-336	52	6	66	66	NUM
ftr-336	52	7	,	,	PUNCT
ftr-336	52	8	t.c.m	t.c.m	INTJ
ftr-336	52	9	.	.	PUNCT
ftr-336	53	1	(	(	PUNCT
ftr-336	53	2	ria	ria	PROPN
ftr-336	53	3	)	)	PUNCT
ftr-336	53	4	¶	¶	NOUN
ftr-336	53	5	2008	2008	NUM
ftr-336	53	6	-	-	SYM
ftr-336	53	7	185	185	NUM
ftr-336	53	8	at	at	ADP
ftr-336	53	9	990	990	NUM
ftr-336	53	10	.	.	PUNCT
ftr-336	54	1	5	5	NUM
ftr-336	54	2	.	.	X
ftr-336	54	3	in	in	ADP
ftr-336	54	4	dec	dec	PROPN
ftr-336	54	5	.	.	PROPN
ftr-336	54	6	1996	1996	NUM
ftr-336	54	7	,	,	PUNCT
ftr-336	54	8	the	the	DET
ftr-336	54	9	government	government	NOUN
ftr-336	54	10	seized	seize	VERB
ftr-336	54	11	over	over	ADP
ftr-336	54	12	$	$	SYM
ftr-336	54	13	2	2	NUM
ftr-336	54	14	million	million	NUM
ftr-336	54	15	in	in	ADP
ftr-336	54	16	community	community	NOUN
ftr-336	54	17	property	property	NOUN
ftr-336	54	18	to	to	PART
ftr-336	54	19	satisfy	satisfy	VERB
ftr-336	54	20	prior	prior	ADJ
ftr-336	54	21	tax	tax	NOUN
ftr-336	54	22	obligations	obligation	NOUN
ftr-336	54	23	but	but	CCONJ
ftr-336	54	24	kathleen	kathleen	PROPN
ftr-336	54	25	still	still	ADV
ftr-336	54	26	thought	think	VERB
ftr-336	54	27	the	the	DET
ftr-336	54	28	family	family	NOUN
ftr-336	54	29	’s	’s	PART
ftr-336	54	30	net	net	ADJ
ftr-336	54	31	worth	worth	NOUN
ftr-336	54	32	was	be	AUX
ftr-336	54	33	over	over	ADP
ftr-336	54	34	$	$	SYM
ftr-336	54	35	16	16	NUM
ftr-336	54	36	million	million	NUM
ftr-336	54	37	.	.	PUNCT
ftr-336	55	1	alioto	alioto	NOUN
ftr-336	55	2	,	,	PUNCT
ftr-336	55	3	96	96	NUM
ftr-336	55	4	t.c.m	t.c.m	NOUN
ftr-336	55	5	.	.	PUNCT
ftr-336	56	1	(	(	PUNCT
ftr-336	56	2	cch	cch	NOUN
ftr-336	56	3	)	)	PUNCT
ftr-336	56	4	63	63	NUM
ftr-336	56	5	,	,	PUNCT
ftr-336	56	6	65	65	NUM
ftr-336	56	7	,	,	PUNCT
ftr-336	56	8	t.c.m	t.c.m	INTJ
ftr-336	56	9	.	.	PUNCT
ftr-336	57	1	(	(	PUNCT
ftr-336	57	2	ria	ria	PROPN
ftr-336	57	3	)	)	PUNCT
ftr-336	57	4	¶	¶	NOUN
ftr-336	57	5	208185	208185	NUM
ftr-336	57	6	at	at	ADP
ftr-336	57	7	987	987	NUM
ftr-336	57	8	.	.	NOUN
ftr-336	58	1	6	6	NUM
ftr-336	58	2	.	.	PUNCT
ftr-336	59	1	i	i	PRON
ftr-336	59	2	d.	d.	PROPN
ftr-336	59	3	,	,	PUNCT
ftr-336	59	4	96	96	NUM
ftr-336	59	5	t.c.m	t.c.m	NOUN
ftr-336	59	6	.	.	PUNCT
ftr-336	60	1	(	(	PUNCT
ftr-336	60	2	cch	cch	NOUN
ftr-336	60	3	)	)	PUNCT
ftr-336	60	4	63	63	NUM
ftr-336	60	5	,	,	PUNCT
ftr-336	60	6	64	64	NUM
ftr-336	60	7	,	,	PUNCT
ftr-336	60	8	t.c.m	t.c.m	INTJ
ftr-336	60	9	.	.	PUNCT
ftr-336	61	1	(	(	PUNCT
ftr-336	61	2	ria	ria	PROPN
ftr-336	61	3	)	)	PUNCT
ftr-336	61	4	¶	¶	NOUN
ftr-336	61	5	2008	2008	NUM
ftr-336	61	6	-	-	SYM
ftr-336	61	7	185	185	NUM
ftr-336	61	8	at	at	ADP
ftr-336	61	9	986	986	NUM
ftr-336	61	10	.	.	PUNCT
ftr-336	62	1	7	7	X
ftr-336	62	2	.	.	X
ftr-336	62	3	i.r.c	i.r.c	NOUN
ftr-336	62	4	.	.	PUNCT
ftr-336	63	1	§	§	PROPN
ftr-336	63	2	6013(d)(3	6013(d)(3	NUM
ftr-336	63	3	)	)	PUNCT
ftr-336	63	4	.	.	PUNCT
ftr-336	64	1	8	8	X
ftr-336	64	2	.	.	PUNCT
ftr-336	64	3	i.r.c	i.r.c	NOUN
ftr-336	64	4	.	.	PUNCT
ftr-336	65	1	§	§	PROPN
ftr-336	65	2	6015	6015	NUM
ftr-336	65	3	;	;	PUNCT
ftr-336	65	4	alioto	alioto	NOUN
ftr-336	65	5	,	,	PUNCT
ftr-336	65	6	96	96	NUM
ftr-336	65	7	t.c.m	t.c.m	NOUN
ftr-336	65	8	.	.	PUNCT
ftr-336	66	1	(	(	PUNCT
ftr-336	66	2	cch	cch	NOUN
ftr-336	66	3	)	)	PUNCT
ftr-336	66	4	63	63	NUM
ftr-336	66	5	,	,	PUNCT
ftr-336	66	6	71	71	NUM
ftr-336	66	7	,	,	PUNCT
ftr-336	66	8	t.c.m	t.c.m	NOUN
ftr-336	66	9	.	.	PUNCT
ftr-336	67	1	(	(	PUNCT
ftr-336	67	2	ria	ria	PROPN
ftr-336	67	3	)	)	PUNCT
ftr-336	67	4	¶	¶	NOUN
ftr-336	67	5	2008185	2008185	NUM
ftr-336	67	6	at	at	ADP
ftr-336	67	7	997	997	NUM
ftr-336	67	8	.	.	PUNCT
ftr-336	68	1	9	9	X
ftr-336	68	2	.	.	X
ftr-336	68	3	i.r.c	i.r.c	NOUN
ftr-336	68	4	.	.	PUNCT
ftr-336	69	1	§	§	PROPN
ftr-336	69	2	6015(e	6015(e	NUM
ftr-336	69	3	)	)	PUNCT
ftr-336	69	4	.	.	PUNCT
ftr-336	70	1	the	the	DET
ftr-336	70	2	irs	irs	PROPN
ftr-336	70	3	created	create	VERB
ftr-336	70	4	factors	factor	NOUN
ftr-336	70	5	to	to	PART
ftr-336	70	6	consider	consider	VERB
ftr-336	70	7	when	when	SCONJ
ftr-336	70	8	applying	apply	VERB
ftr-336	70	9	the	the	DET
ftr-336	70	10	provision	provision	NOUN
ftr-336	70	11	,	,	PUNCT
ftr-336	70	12	and	and	CCONJ
ftr-336	70	13	courts	court	NOUN
ftr-336	70	14	often	often	ADV
ftr-336	70	15	incorporate	incorporate	VERB
ftr-336	70	16	these	these	DET
ftr-336	70	17	factors	factor	NOUN
ftr-336	70	18	in	in	ADP
ftr-336	70	19	their	their	PRON
ftr-336	70	20	opinions	opinion	NOUN
ftr-336	70	21	.	.	PUNCT
ftr-336	71	1	rev	rev	PROPN
ftr-336	71	2	.	.	PROPN
ftr-336	71	3	proc	proc	PROPN
ftr-336	71	4	.	.	PUNCT
ftr-336	72	1	2003	2003	NUM
ftr-336	72	2	-	-	SYM
ftr-336	72	3	61	61	NUM
ftr-336	72	4	,	,	PUNCT
ftr-336	72	5	2003	2003	NUM
ftr-336	72	6	-	-	SYM
ftr-336	72	7	2	2	NUM
ftr-336	72	8	c.b	c.b	PROPN
ftr-336	72	9	.	.	PUNCT
ftr-336	73	1	at	at	ADP
ftr-336	73	2	296	296	NUM
ftr-336	73	3	,	,	PUNCT
ftr-336	73	4	superseding	supersede	VERB
ftr-336	73	5	rev	rev	PROPN
ftr-336	73	6	.	.	PROPN
ftr-336	73	7	proc	proc	PROPN
ftr-336	73	8	.	.	PUNCT
ftr-336	74	1	2000	2000	NUM
ftr-336	74	2	-	-	SYM
ftr-336	74	3	15	15	NUM
ftr-336	74	4	,	,	PUNCT
ftr-336	74	5	2000	2000	NUM
ftr-336	74	6	-	-	SYM
ftr-336	74	7	1	1	NUM
ftr-336	74	8	c.b	c.b	PROPN
ftr-336	74	9	.	.	PROPN
ftr-336	74	10	447	447	NUM
ftr-336	74	11	.	.	PUNCT
ftr-336	75	1	the	the	DET
ftr-336	75	2	irs	irs	PROPN
ftr-336	75	3	has	have	AUX
ftr-336	75	4	recently	recently	ADV
ftr-336	75	5	updated	update	VERB
ftr-336	75	6	the	the	DET
ftr-336	75	7	factors	factor	NOUN
ftr-336	75	8	it	it	PRON
ftr-336	75	9	will	will	AUX
ftr-336	75	10	consider	consider	VERB
ftr-336	75	11	when	when	SCONJ
ftr-336	75	12	applying	apply	VERB
ftr-336	75	13	section	section	NOUN
ftr-336	75	14	6015(f	6015(f	NUM
ftr-336	75	15	)	)	PUNCT
ftr-336	75	16	.	.	PUNCT
ftr-336	76	1	notice	notice	VERB
ftr-336	76	2	2012	2012	NUM
ftr-336	76	3	-	-	SYM
ftr-336	76	4	8	8	NUM
ftr-336	76	5	,	,	PUNCT
ftr-336	76	6	2012	2012	NUM
ftr-336	76	7	-	-	SYM
ftr-336	76	8	4	4	NUM
ftr-336	76	9	i.r.b	i.r.b	NOUN
ftr-336	76	10	.	.	PUNCT
ftr-336	77	1	309	309	NUM
ftr-336	77	2	.	.	PUNCT
ftr-336	78	1	this	this	DET
ftr-336	78	2	change	change	NOUN
ftr-336	78	3	does	do	AUX
ftr-336	78	4	not	not	PART
ftr-336	78	5	affect	affect	VERB
ftr-336	78	6	the	the	DET
ftr-336	78	7	findings	finding	NOUN
ftr-336	78	8	of	of	ADP
ftr-336	78	9	the	the	DET
ftr-336	78	10	study	study	NOUN
ftr-336	78	11	,	,	PUNCT
ftr-336	78	12	although	although	SCONJ
ftr-336	78	13	the	the	DET
ftr-336	78	14	revised	revise	VERB
ftr-336	78	15	factors	factor	NOUN
ftr-336	78	16	should	should	AUX
ftr-336	78	17	cause	cause	VERB
ftr-336	78	18	the	the	DET
ftr-336	78	19	irs	irs	PROPN
ftr-336	78	20	not	not	PART
ftr-336	78	21	to	to	PART
ftr-336	78	22	contest	contest	VERB
ftr-336	78	23	relief	relief	NOUN
ftr-336	78	24	under	under	ADP
ftr-336	78	25	fact	fact	NOUN
ftr-336	78	26	patterns	pattern	NOUN
ftr-336	78	27	in	in	ADP
ftr-336	78	28	which	which	PRON
ftr-336	78	29	they	they	PRON
ftr-336	78	30	would	would	AUX
ftr-336	78	31	have	have	AUX
ftr-336	78	32	contested	contest	VERB
ftr-336	78	33	relief	relief	NOUN
ftr-336	78	34	under	under	ADP
ftr-336	78	35	revenue	revenue	NOUN
ftr-336	78	36	procedure	procedure	NOUN
ftr-336	78	37	2003-61.carl	2003-61.carl	NUM
ftr-336	78	38	smith	smith	PROPN
ftr-336	78	39	argues	argue	VERB
ftr-336	78	40	that	that	SCONJ
ftr-336	78	41	courts	court	NOUN
ftr-336	78	42	should	should	AUX
ftr-336	78	43	not	not	PART
ftr-336	78	44	rely	rely	VERB
ftr-336	78	45	on	on	ADP
ftr-336	78	46	the	the	DET
ftr-336	78	47	treasury	treasury	PROPN
ftr-336	78	48	department	department	PROPN
ftr-336	78	49	’s	’s	PART
ftr-336	78	50	factors	factor	NOUN
ftr-336	78	51	.	.	PUNCT
ftr-336	79	1	carlton	carlton	PROPN
ftr-336	79	2	m.	m.	PROPN
ftr-336	79	3	smith	smith	PROPN
ftr-336	79	4	,	,	PUNCT
ftr-336	79	5	innocent	innocent	ADJ
ftr-336	79	6	spouse	spouse	NOUN
ftr-336	79	7	:	:	PUNCT
ftr-336	79	8	let	let	VERB
ftr-336	79	9	’s	’s	NOUN
ftr-336	79	10	bury	bury	VERB
ftr-336	79	11	that	that	SCONJ
ftr-336	79	12	“	"	PUNCT
ftr-336	79	13	inequitable	inequitable	ADJ
ftr-336	79	14	”	"	PUNCT
ftr-336	79	15	revenue	revenue	NOUN
ftr-336	79	16	procedure	procedure	NOUN
ftr-336	79	17	,	,	PUNCT
ftr-336	79	18	131	131	NUM
ftr-336	79	19	tax	tax	NOUN
ftr-336	79	20	notes	note	NOUN
ftr-336	79	21	1165	1165	NUM
ftr-336	79	22	(	(	PUNCT
ftr-336	79	23	2011	2011	NUM
ftr-336	79	24	)	)	PUNCT
ftr-336	80	1	[	[	X
ftr-336	80	2	hereinafter	hereinafter	NOUN
ftr-336	80	3	smith	smith	PROPN
ftr-336	80	4	,	,	PUNCT
ftr-336	80	5	“	"	PUNCT
ftr-336	80	6	inequitable	inequitable	ADJ
ftr-336	80	7	”	"	PUNCT
ftr-336	80	8	revenue	revenue	NOUN
ftr-336	80	9	632	632	NUM
ftr-336	80	10	florid	florid	ADJ
ftr-336	80	11	tax	tax	NOUN
ftr-336	80	12	review	review	NOUN
ftr-336	80	13	[	[	X
ftr-336	80	14	vol.12:8	vol.12:8	NOUN
ftr-336	80	15	that	that	SCONJ
ftr-336	80	16	kathleen	kathleen	PROPN
ftr-336	80	17	was	be	AUX
ftr-336	80	18	widowed	widow	VERB
ftr-336	80	19	and	and	CCONJ
ftr-336	80	20	left	leave	VERB
ftr-336	80	21	with	with	ADP
ftr-336	80	22	a	a	DET
ftr-336	80	23	staggering	staggering	ADJ
ftr-336	80	24	tax	tax	NOUN
ftr-336	80	25	bill	bill	NOUN
ftr-336	80	26	that	that	PRON
ftr-336	80	27	her	her	PRON
ftr-336	80	28	husband	husband	NOUN
ftr-336	80	29	’s	’s	PART
ftr-336	80	30	estate	estate	NOUN
ftr-336	80	31	could	could	AUX
ftr-336	80	32	not	not	PART
ftr-336	80	33	satisfy	satisfy	VERB
ftr-336	80	34	worked	work	VERB
ftr-336	80	35	in	in	ADP
ftr-336	80	36	favor	favor	NOUN
ftr-336	80	37	of	of	ADP
ftr-336	80	38	her	her	PRON
ftr-336	80	39	claim	claim	NOUN
ftr-336	80	40	for	for	ADP
ftr-336	80	41	relief	relief	NOUN
ftr-336	80	42	.	.	PUNCT
ftr-336	81	1	moreover	moreover	ADV
ftr-336	81	2	,	,	PUNCT
ftr-336	81	3	the	the	DET
ftr-336	81	4	court	court	NOUN
ftr-336	81	5	concluded	conclude	VERB
ftr-336	81	6	,	,	PUNCT
ftr-336	81	7	“	"	PUNCT
ftr-336	81	8	during	during	ADP
ftr-336	81	9	the	the	DET
ftr-336	81	10	years	year	NOUN
ftr-336	81	11	in	in	ADP
ftr-336	81	12	issue	issue	NOUN
ftr-336	81	13	mrs	mrs	PROPN
ftr-336	81	14	.	.	PROPN
ftr-336	81	15	alioto	alioto	PROPN
ftr-336	81	16	reasonably	reasonably	ADV
ftr-336	81	17	believed	believe	VERB
ftr-336	81	18	that	that	SCONJ
ftr-336	81	19	mayor	mayor	PROPN
ftr-336	81	20	alioto	alioto	PROPN
ftr-336	81	21	was	be	AUX
ftr-336	81	22	a	a	DET
ftr-336	81	23	man	man	NOUN
ftr-336	81	24	of	of	ADP
ftr-336	81	25	wealth	wealth	NOUN
ftr-336	81	26	,	,	PUNCT
ftr-336	81	27	a	a	DET
ftr-336	81	28	man	man	NOUN
ftr-336	81	29	who	who	PRON
ftr-336	81	30	was	be	AUX
ftr-336	81	31	on	on	ADP
ftr-336	81	32	top	top	NOUN
ftr-336	81	33	of	of	ADP
ftr-336	81	34	everything	everything	PRON
ftr-336	81	35	,	,	PUNCT
ftr-336	81	36	and	and	CCONJ
ftr-336	81	37	a	a	DET
ftr-336	81	38	man	man	NOUN
ftr-336	81	39	in	in	ADP
ftr-336	81	40	control	control	NOUN
ftr-336	81	41	.	.	PUNCT
ftr-336	82	1	”11	”11	PROPN
ftr-336	82	2	because	because	SCONJ
ftr-336	82	3	she	she	PRON
ftr-336	82	4	reasonably	reasonably	ADV
ftr-336	82	5	expected	expect	VERB
ftr-336	82	6	joseph	joseph	PROPN
ftr-336	82	7	to	to	PART
ftr-336	82	8	pay	pay	VERB
ftr-336	82	9	the	the	DET
ftr-336	82	10	taxes	taxis	NOUN
ftr-336	82	11	,	,	PUNCT
ftr-336	82	12	the	the	DET
ftr-336	82	13	court	court	NOUN
ftr-336	82	14	placed	place	VERB
ftr-336	82	15	all	all	PRON
ftr-336	82	16	of	of	ADP
ftr-336	82	17	the	the	DET
ftr-336	82	18	blame	blame	NOUN
ftr-336	82	19	for	for	ADP
ftr-336	82	20	the	the	DET
ftr-336	82	21	unpaid	unpaid	ADJ
ftr-336	82	22	tax	tax	NOUN
ftr-336	82	23	on	on	ADP
ftr-336	82	24	her	her	PRON
ftr-336	82	25	husband	husband	NOUN
ftr-336	82	26	.	.	PUNCT
ftr-336	83	1	congress	congress	PROPN
ftr-336	83	2	last	last	ADV
ftr-336	83	3	liberalized	liberalize	VERB
ftr-336	83	4	the	the	DET
ftr-336	83	5	innocent	innocent	ADJ
ftr-336	83	6	spouse	spouse	NOUN
ftr-336	83	7	rules	rule	NOUN
ftr-336	83	8	granting	grant	VERB
ftr-336	83	9	kathleen	kathleen	PROPN
ftr-336	83	10	relief	relief	NOUN
ftr-336	83	11	in	in	ADP
ftr-336	83	12	1998.12	1998.12	NUM
ftr-336	83	13	that	that	DET
ftr-336	83	14	year	year	NOUN
ftr-336	83	15	,	,	PUNCT
ftr-336	83	16	95	95	NUM
ftr-336	83	17	percent	percent	NOUN
ftr-336	83	18	of	of	ADP
ftr-336	83	19	married	married	ADJ
ftr-336	83	20	couples	couple	NOUN
ftr-336	83	21	filed	file	VERB
ftr-336	83	22	jointly	jointly	ADV
ftr-336	83	23	,	,	PUNCT
ftr-336	83	24	approximately	approximately	ADV
ftr-336	83	25	49	49	NUM
ftr-336	83	26	million	million	NUM
ftr-336	83	27	couples	couple	NOUN
ftr-336	83	28	of	of	ADP
ftr-336	83	29	whom	whom	PRON
ftr-336	83	30	1.25	1.25	NUM
ftr-336	83	31	million	million	NUM
ftr-336	83	32	were	be	AUX
ftr-336	83	33	assessed	assess	VERB
ftr-336	83	34	additional	additional	ADJ
ftr-336	83	35	taxes.13	taxes.13	VERB
ftr-336	83	36	for	for	ADP
ftr-336	83	37	some	some	PRON
ftr-336	83	38	of	of	ADP
ftr-336	83	39	those	those	DET
ftr-336	83	40	1.25	1.25	NUM
ftr-336	83	41	million	million	NUM
ftr-336	83	42	couples	couple	NOUN
ftr-336	83	43	,	,	PUNCT
ftr-336	83	44	the	the	DET
ftr-336	83	45	system	system	NOUN
ftr-336	83	46	is	be	AUX
ftr-336	83	47	thought	think	VERB
ftr-336	83	48	to	to	PART
ftr-336	83	49	have	have	AUX
ftr-336	83	50	failed	fail	VERB
ftr-336	83	51	because	because	SCONJ
ftr-336	83	52	the	the	DET
ftr-336	83	53	liability	liability	NOUN
ftr-336	83	54	for	for	ADP
ftr-336	83	55	taxes	taxis	NOUN
ftr-336	83	56	owed	owe	VERB
ftr-336	83	57	was	be	AUX
ftr-336	83	58	imposed	impose	VERB
ftr-336	83	59	on	on	ADP
ftr-336	83	60	the	the	DET
ftr-336	83	61	“	"	PUNCT
ftr-336	83	62	wrong	wrong	ADJ
ftr-336	83	63	”	"	PUNCT
ftr-336	83	64	spouse.14	spouse.14	NOUN
ftr-336	83	65	this	this	PRON
ftr-336	83	66	can	can	AUX
ftr-336	83	67	happen	happen	VERB
ftr-336	83	68	for	for	ADP
ftr-336	83	69	many	many	ADJ
ftr-336	83	70	reasons	reason	NOUN
ftr-336	83	71	:	:	PUNCT
ftr-336	83	72	the	the	DET
ftr-336	83	73	“	"	PUNCT
ftr-336	83	74	right	right	ADJ
ftr-336	83	75	”	"	PUNCT
ftr-336	83	76	spouse	spouse	NOUN
ftr-336	83	77	is	be	AUX
ftr-336	83	78	hard	hard	ADJ
ftr-336	83	79	to	to	PART
ftr-336	83	80	locate	locate	VERB
ftr-336	83	81	,	,	PUNCT
ftr-336	83	82	no	no	ADV
ftr-336	83	83	longer	long	ADV
ftr-336	83	84	has	have	VERB
ftr-336	83	85	money	money	NOUN
ftr-336	83	86	to	to	PART
ftr-336	83	87	pay	pay	VERB
ftr-336	83	88	the	the	DET
ftr-336	83	89	tax	tax	NOUN
ftr-336	83	90	,	,	PUNCT
ftr-336	83	91	or	or	CCONJ
ftr-336	83	92	has	have	VERB
ftr-336	83	93	funds	fund	NOUN
ftr-336	83	94	that	that	PRON
ftr-336	83	95	are	be	AUX
ftr-336	83	96	harder	hard	ADJ
ftr-336	83	97	to	to	PART
ftr-336	83	98	collect	collect	VERB
ftr-336	83	99	.	.	PUNCT
ftr-336	84	1	in	in	ADP
ftr-336	84	2	1998	1998	NUM
ftr-336	84	3	,	,	PUNCT
ftr-336	84	4	the	the	DET
ftr-336	84	5	senate	senate	PROPN
ftr-336	84	6	’s	’s	PART
ftr-336	84	7	sponsor	sponsor	NOUN
ftr-336	84	8	of	of	ADP
ftr-336	84	9	section	section	NOUN
ftr-336	84	10	6015	6015	NUM
ftr-336	84	11	estimated	estimate	VERB
ftr-336	84	12	that	that	SCONJ
ftr-336	84	13	50,000	50,000	NUM
ftr-336	84	14	women	woman	NOUN
ftr-336	84	15	were	be	AUX
ftr-336	84	16	held	hold	VERB
ftr-336	84	17	jointly	jointly	ADV
ftr-336	84	18	and	and	CCONJ
ftr-336	84	19	severally	severally	ADV
ftr-336	84	20	liable	liable	ADJ
ftr-336	84	21	for	for	ADP
ftr-336	84	22	their	their	PRON
ftr-336	84	23	husbands	husband	NOUN
ftr-336	84	24	,	,	PUNCT
ftr-336	84	25	and	and	CCONJ
ftr-336	84	26	the	the	DET
ftr-336	84	27	governor	governor	NOUN
ftr-336	84	28	’s	’s	PART
ftr-336	84	29	accounting	accounting	NOUN
ftr-336	84	30	office	office	NOUN
ftr-336	84	31	estimated	estimate	VERB
ftr-336	84	32	that	that	SCONJ
ftr-336	84	33	35,000	35,000	NUM
ftr-336	84	34	spouses	spouse	NOUN
ftr-336	84	35	were	be	AUX
ftr-336	84	36	held	hold	VERB
ftr-336	84	37	liable	liable	ADJ
ftr-336	84	38	who	who	PRON
ftr-336	84	39	had	have	AUX
ftr-336	84	40	separated	separate	VERB
ftr-336	84	41	or	or	CCONJ
ftr-336	84	42	divorced	divorce	VERB
ftr-336	84	43	from	from	ADP
ftr-336	84	44	the	the	DET
ftr-336	84	45	person	person	NOUN
ftr-336	84	46	with	with	ADP
ftr-336	84	47	whom	whom	PRON
ftr-336	84	48	they	they	PRON
ftr-336	84	49	had	have	VERB
ftr-336	84	50	filed.15	filed.15	NOUN
ftr-336	84	51	it	it	PRON
ftr-336	84	52	was	be	AUX
ftr-336	84	53	to	to	PART
ftr-336	84	54	help	help	VERB
ftr-336	84	55	these	these	DET
ftr-336	84	56	spouses	spouse	NOUN
ftr-336	84	57	that	that	PRON
ftr-336	84	58	congress	congress	PROPN
ftr-336	84	59	first	first	ADV
ftr-336	84	60	enacted	enact	VERB
ftr-336	84	61	,	,	PUNCT
ftr-336	84	62	and	and	CCONJ
ftr-336	84	63	then	then	ADV
ftr-336	84	64	liberalized	liberalize	VERB
ftr-336	84	65	,	,	PUNCT
ftr-336	84	66	innocent	innocent	ADJ
ftr-336	84	67	spouse	spouse	NOUN
ftr-336	84	68	relief.16	relief.16	PROPN
ftr-336	84	69	since	since	SCONJ
ftr-336	84	70	1998	1998	NUM
ftr-336	84	71	,	,	PUNCT
ftr-336	84	72	section	section	NOUN
ftr-336	84	73	6015	6015	NUM
ftr-336	84	74	contains	contain	VERB
ftr-336	84	75	three	three	NUM
ftr-336	84	76	means	mean	NOUN
ftr-336	84	77	to	to	PART
ftr-336	84	78	relief	relief	VERB
ftr-336	84	79	:	:	PUNCT
ftr-336	84	80	a	a	DET
ftr-336	84	81	limited	limited	ADJ
ftr-336	84	82	equitable	equitable	ADJ
ftr-336	84	83	relief	relief	NOUN
ftr-336	84	84	for	for	ADP
ftr-336	84	85	those	those	PRON
ftr-336	84	86	meeting	meet	VERB
ftr-336	84	87	statutory	statutory	ADJ
ftr-336	84	88	requirements	requirement	NOUN
ftr-336	84	89	;	;	PUNCT
ftr-336	84	90	an	an	DET
ftr-336	84	91	allocation	allocation	NOUN
ftr-336	84	92	of	of	ADP
ftr-336	84	93	liability	liability	NOUN
ftr-336	84	94	for	for	ADP
ftr-336	84	95	divorced	divorced	ADJ
ftr-336	84	96	,	,	PUNCT
ftr-336	84	97	widowed	widow	VERB
ftr-336	84	98	,	,	PUNCT
ftr-336	84	99	or	or	CCONJ
ftr-336	84	100	separated	separate	VERB
ftr-336	84	101	spouses	spouse	NOUN
ftr-336	84	102	;	;	PUNCT
ftr-336	84	103	and	and	CCONJ
ftr-336	84	104	a	a	DET
ftr-336	84	105	general	general	ADJ
ftr-336	84	106	equitable	equitable	ADJ
ftr-336	84	107	relief	relief	NOUN
ftr-336	84	108	to	to	PART
ftr-336	84	109	be	be	AUX
ftr-336	84	110	granted	grant	VERB
ftr-336	84	111	by	by	ADP
ftr-336	84	112	the	the	DET
ftr-336	84	113	secretary	secretary	PROPN
ftr-336	84	114	of	of	ADP
ftr-336	84	115	the	the	DET
ftr-336	84	116	treasury	treasury	NOUN
ftr-336	84	117	.	.	PUNCT
ftr-336	85	1	a	a	DET
ftr-336	85	2	review	review	NOUN
ftr-336	85	3	of	of	ADP
ftr-336	85	4	cases	case	NOUN
ftr-336	85	5	invoking	invoke	VERB
ftr-336	85	6	this	this	DET
ftr-336	85	7	innocent	innocent	ADJ
ftr-336	85	8	spouse	spouse	NOUN
ftr-336	85	9	relief	relief	NOUN
ftr-336	85	10	provision	provision	NOUN
ftr-336	85	11	contributes	contribute	VERB
ftr-336	85	12	to	to	ADP
ftr-336	85	13	existing	exist	VERB
ftr-336	85	14	scholarship	scholarship	NOUN
ftr-336	85	15	in	in	ADP
ftr-336	85	16	two	two	NUM
ftr-336	85	17	significant	significant	ADJ
ftr-336	85	18	ways	way	NOUN
ftr-336	85	19	.	.	PUNCT
ftr-336	86	1	first	first	ADV
ftr-336	86	2	,	,	PUNCT
ftr-336	86	3	it	it	PRON
ftr-336	86	4	provides	provide	VERB
ftr-336	86	5	an	an	DET
ftr-336	86	6	empirical	empirical	ADJ
ftr-336	86	7	study	study	NOUN
ftr-336	86	8	of	of	ADP
ftr-336	86	9	one	one	NUM
ftr-336	86	10	of	of	ADP
ftr-336	86	11	the	the	DET
ftr-336	86	12	ten	ten	NUM
ftr-336	86	13	issues	issue	NOUN
ftr-336	86	14	most	most	ADV
ftr-336	86	15	litigated	litigate	VERB
ftr-336	86	16	by	by	ADP
ftr-336	86	17	the	the	DET
ftr-336	86	18	irs	irs	PROPN
ftr-336	86	19	.	.	PUNCT
ftr-336	87	1	this	this	PRON
ftr-336	87	2	is	be	AUX
ftr-336	87	3	valuable	valuable	ADJ
ftr-336	87	4	not	not	PART
ftr-336	87	5	only	only	ADV
ftr-336	87	6	because	because	SCONJ
ftr-336	87	7	of	of	ADP
ftr-336	87	8	the	the	DET
ftr-336	87	9	issue	issue	NOUN
ftr-336	87	10	itself	itself	PRON
ftr-336	87	11	but	but	CCONJ
ftr-336	87	12	,	,	PUNCT
ftr-336	87	13	more	more	ADV
ftr-336	87	14	generally	generally	ADV
ftr-336	87	15	,	,	PUNCT
ftr-336	87	16	empirical	empirical	ADJ
ftr-336	87	17	procedure	procedure	NOUN
ftr-336	87	18	]	]	PUNCT
ftr-336	87	19	.	.	PUNCT
ftr-336	88	1	the	the	DET
ftr-336	88	2	issue	issue	NOUN
ftr-336	88	3	should	should	AUX
ftr-336	88	4	not	not	PART
ftr-336	88	5	be	be	AUX
ftr-336	88	6	whether	whether	SCONJ
ftr-336	88	7	the	the	DET
ftr-336	88	8	courts	court	NOUN
ftr-336	88	9	use	use	VERB
ftr-336	88	10	the	the	DET
ftr-336	88	11	factors	factor	NOUN
ftr-336	88	12	but	but	CCONJ
ftr-336	88	13	how	how	SCONJ
ftr-336	88	14	they	they	PRON
ftr-336	88	15	do	do	VERB
ftr-336	88	16	so	so	ADV
ftr-336	88	17	.	.	PUNCT
ftr-336	89	1	to	to	ADP
ftr-336	89	2	the	the	DET
ftr-336	89	3	extent	extent	NOUN
ftr-336	89	4	courts	court	NOUN
ftr-336	89	5	give	give	VERB
ftr-336	89	6	substance	substance	NOUN
ftr-336	89	7	to	to	ADP
ftr-336	89	8	the	the	DET
ftr-336	89	9	factors	factor	NOUN
ftr-336	89	10	,	,	PUNCT
ftr-336	89	11	they	they	PRON
ftr-336	89	12	develop	develop	VERB
ftr-336	89	13	the	the	DET
ftr-336	89	14	law	law	NOUN
ftr-336	89	15	for	for	SCONJ
ftr-336	89	16	the	the	DET
ftr-336	89	17	irs	irs	PROPN
ftr-336	89	18	to	to	PART
ftr-336	89	19	apply	apply	VERB
ftr-336	89	20	.	.	PUNCT
ftr-336	90	1	10	10	NUM
ftr-336	90	2	.	.	X
ftr-336	91	1	alioto	alioto	NOUN
ftr-336	91	2	,	,	PUNCT
ftr-336	91	3	96	96	NUM
ftr-336	91	4	t.c.m	t.c.m	NOUN
ftr-336	91	5	.	.	PUNCT
ftr-336	92	1	(	(	PUNCT
ftr-336	92	2	cch	cch	NOUN
ftr-336	92	3	)	)	PUNCT
ftr-336	92	4	63	63	NUM
ftr-336	92	5	,	,	PUNCT
ftr-336	92	6	64	64	NUM
ftr-336	92	7	,	,	PUNCT
ftr-336	92	8	t.c.m	t.c.m	INTJ
ftr-336	92	9	.	.	PUNCT
ftr-336	93	1	(	(	PUNCT
ftr-336	93	2	ria	ria	PROPN
ftr-336	93	3	)	)	PUNCT
ftr-336	93	4	¶	¶	NOUN
ftr-336	93	5	2008	2008	NUM
ftr-336	93	6	-	-	SYM
ftr-336	93	7	185	185	NUM
ftr-336	93	8	at	at	ADP
ftr-336	93	9	986	986	NUM
ftr-336	93	10	.	.	PUNCT
ftr-336	94	1	11	11	NUM
ftr-336	94	2	.	.	PUNCT
ftr-336	95	1	i	i	PRON
ftr-336	95	2	d.	d.	PROPN
ftr-336	95	3	,	,	PUNCT
ftr-336	95	4	96	96	NUM
ftr-336	95	5	t.cm	t.cm	PROPN
ftr-336	95	6	.	.	PUNCT
ftr-336	95	7	(	(	PUNCT
ftr-336	95	8	cch	cch	PROPN
ftr-336	95	9	)	)	PUNCT
ftr-336	95	10	63	63	NUM
ftr-336	95	11	,	,	PUNCT
ftr-336	95	12	70	70	NUM
ftr-336	95	13	,	,	PUNCT
ftr-336	95	14	t.c.m	t.c.m	INTJ
ftr-336	95	15	.	.	PUNCT
ftr-336	96	1	(	(	PUNCT
ftr-336	96	2	ria	ria	PROPN
ftr-336	96	3	)	)	PUNCT
ftr-336	96	4	¶	¶	NOUN
ftr-336	96	5	2008	2008	NUM
ftr-336	96	6	-	-	SYM
ftr-336	96	7	185	185	NUM
ftr-336	96	8	at	at	ADP
ftr-336	96	9	995	995	NUM
ftr-336	96	10	.	.	PUNCT
ftr-336	96	11	12	12	NUM
ftr-336	96	12	.	.	PUNCT
ftr-336	97	1	internal	internal	ADJ
ftr-336	97	2	revenue	revenue	NOUN
ftr-336	97	3	service	service	NOUN
ftr-336	97	4	restructuring	restructuring	NOUN
ftr-336	97	5	and	and	CCONJ
ftr-336	97	6	reform	reform	NOUN
ftr-336	97	7	act	act	NOUN
ftr-336	97	8	of	of	ADP
ftr-336	97	9	1998	1998	NUM
ftr-336	97	10	,	,	PUNCT
ftr-336	97	11	pub	pub	NOUN
ftr-336	97	12	.	.	PUNCT
ftr-336	98	1	l.	l.	PROPN
ftr-336	98	2	no	no	INTJ
ftr-336	98	3	.	.	PROPN
ftr-336	99	1	105	105	NUM
ftr-336	99	2	-	-	SYM
ftr-336	99	3	206	206	NUM
ftr-336	99	4	,	,	PUNCT
ftr-336	99	5	§	§	PROPN
ftr-336	99	6	3201(a	3201(a	NOUN
ftr-336	99	7	)	)	PUNCT
ftr-336	99	8	,	,	PUNCT
ftr-336	99	9	112	112	NUM
ftr-336	99	10	stat	stat	NOUN
ftr-336	99	11	.	.	PUNCT
ftr-336	100	1	685	685	NUM
ftr-336	100	2	,	,	PUNCT
ftr-336	100	3	734	734	NUM
ftr-336	100	4	-	-	SYM
ftr-336	100	5	40	40	NUM
ftr-336	100	6	(	(	PUNCT
ftr-336	100	7	1998	1998	NUM
ftr-336	100	8	)	)	PUNCT
ftr-336	100	9	.	.	PUNCT
ftr-336	101	1	13	13	NUM
ftr-336	101	2	.	.	PUNCT
ftr-336	102	1	treasury	treasury	PROPN
ftr-336	102	2	department	department	PROPN
ftr-336	102	3	,	,	PUNCT
ftr-336	102	4	report	report	VERB
ftr-336	102	5	to	to	ADP
ftr-336	102	6	the	the	DET
ftr-336	102	7	congress	congress	PROPN
ftr-336	102	8	on	on	ADP
ftr-336	102	9	joint	joint	ADJ
ftr-336	102	10	liability	liability	NOUN
ftr-336	102	11	and	and	CCONJ
ftr-336	102	12	innocent	innocent	ADJ
ftr-336	102	13	spouse	spouse	NOUN
ftr-336	102	14	issues	issue	NOUN
ftr-336	102	15	(	(	PUNCT
ftr-336	102	16	1998	1998	NUM
ftr-336	102	17	)	)	PUNCT
ftr-336	102	18	,	,	PUNCT
ftr-336	102	19	9	9	NUM
ftr-336	103	1	[	[	X
ftr-336	103	2	hereinafter	hereinafter	NOUN
ftr-336	103	3	report	report	NOUN
ftr-336	103	4	on	on	ADP
ftr-336	103	5	joint	joint	ADJ
ftr-336	103	6	liability	liability	NOUN
ftr-336	103	7	]	]	PUNCT
ftr-336	103	8	.	.	PUNCT
ftr-336	104	1	14	14	NUM
ftr-336	104	2	.	.	PUNCT
ftr-336	105	1	i	i	PRON
ftr-336	105	2	d.	d.	PROPN
ftr-336	105	3	at	at	ADP
ftr-336	105	4	21	21	NUM
ftr-336	105	5	.	.	PUNCT
ftr-336	106	1	15	15	NUM
ftr-336	106	2	.	.	X
ftr-336	106	3	144	144	NUM
ftr-336	106	4	cong	cong	NOUN
ftr-336	106	5	.	.	PUNCT
ftr-336	107	1	rec	rec	PROPN
ftr-336	107	2	.	.	PUNCT
ftr-336	107	3	4474	4474	NUM
ftr-336	107	4	(	(	PUNCT
ftr-336	107	5	1998	1998	NUM
ftr-336	107	6	)	)	PUNCT
ftr-336	107	7	;	;	PUNCT
ftr-336	107	8	u.s	u.s	PROPN
ftr-336	107	9	.	.	PROPN
ftr-336	107	10	general	general	ADJ
ftr-336	107	11	accounting	accounting	PROPN
ftr-336	107	12	office	office	PROPN
ftr-336	107	13	,	,	PUNCT
ftr-336	107	14	gao	gao	PROPN
ftr-336	107	15	/	/	SYM
ftr-336	107	16	t	t	PROPN
ftr-336	107	17	-	-	PUNCT
ftr-336	107	18	ggd-98	ggd-98	NOUN
ftr-336	107	19	-	-	PUNCT
ftr-336	107	20	72	72	NUM
ftr-336	107	21	,	,	PUNCT
ftr-336	107	22	alternatives	alternative	NOUN
ftr-336	107	23	for	for	ADP
ftr-336	107	24	improving	improve	VERB
ftr-336	107	25	innocent	innocent	ADJ
ftr-336	107	26	spouse	spouse	NOUN
ftr-336	107	27	relief	relief	NOUN
ftr-336	107	28	[	[	X
ftr-336	107	29	hereinafter	hereinafter	NOUN
ftr-336	107	30	gao	gao	PROPN
ftr-336	107	31	,	,	PUNCT
ftr-336	107	32	alternatives	alternative	NOUN
ftr-336	107	33	]	]	PUNCT
ftr-336	107	34	.	.	PUNCT
ftr-336	108	1	16	16	NUM
ftr-336	108	2	.	.	PUNCT
ftr-336	109	1	see	see	VERB
ftr-336	109	2	supra	supra	PROPN
ftr-336	109	3	part	part	PROPN
ftr-336	109	4	ii	ii	PROPN
ftr-336	109	5	.	.	PROPN
ftr-336	109	6	2012	2012	NUM
ftr-336	109	7	]	]	PUNCT
ftr-336	109	8	empirical	empirical	ADJ
ftr-336	109	9	study	study	NOUN
ftr-336	109	10	of	of	ADP
ftr-336	109	11	innocent	innocent	ADJ
ftr-336	109	12	spouse	spouse	NOUN
ftr-336	109	13	relief	relief	NOUN
ftr-336	109	14	633	633	NUM
ftr-336	109	15	research	research	NOUN
ftr-336	109	16	in	in	ADP
ftr-336	109	17	taxation	taxation	NOUN
ftr-336	109	18	remains	remain	VERB
ftr-336	109	19	an	an	DET
ftr-336	109	20	under	under	ADV
ftr-336	109	21	-	-	PUNCT
ftr-336	109	22	developed	develop	VERB
ftr-336	109	23	area	area	NOUN
ftr-336	109	24	,	,	PUNCT
ftr-336	109	25	despite	despite	SCONJ
ftr-336	109	26	an	an	DET
ftr-336	109	27	increased	increase	VERB
ftr-336	109	28	focus	focus	NOUN
ftr-336	109	29	on	on	ADP
ftr-336	109	30	this	this	DET
ftr-336	109	31	type	type	NOUN
ftr-336	109	32	of	of	ADP
ftr-336	109	33	research	research	NOUN
ftr-336	109	34	in	in	ADP
ftr-336	109	35	recent	recent	ADJ
ftr-336	109	36	years.17	years.17	NOUN
ftr-336	109	37	unlike	unlike	ADP
ftr-336	109	38	prior	prior	ADJ
ftr-336	109	39	empirical	empirical	ADJ
ftr-336	109	40	research	research	NOUN
ftr-336	109	41	focused	focus	VERB
ftr-336	109	42	on	on	ADP
ftr-336	109	43	statutory	statutory	ADJ
ftr-336	109	44	interpretation	interpretation	NOUN
ftr-336	109	45	,	,	PUNCT
ftr-336	109	46	judicial	judicial	ADJ
ftr-336	109	47	motivations	motivation	NOUN
ftr-336	109	48	,	,	PUNCT
ftr-336	109	49	or	or	CCONJ
ftr-336	109	50	taxpayer	taxpayer	NOUN
ftr-336	109	51	responses	response	NOUN
ftr-336	109	52	,	,	PUNCT
ftr-336	109	53	this	this	DET
ftr-336	109	54	study	study	NOUN
ftr-336	109	55	furthers	further	VERB
ftr-336	109	56	the	the	DET
ftr-336	109	57	scholarly	scholarly	ADJ
ftr-336	109	58	agenda	agenda	NOUN
ftr-336	109	59	by	by	ADP
ftr-336	109	60	examining	examine	VERB
ftr-336	109	61	whether	whether	SCONJ
ftr-336	109	62	,	,	PUNCT
ftr-336	109	63	and	and	CCONJ
ftr-336	109	64	to	to	ADP
ftr-336	109	65	what	what	DET
ftr-336	109	66	extent	extent	NOUN
ftr-336	109	67	,	,	PUNCT
ftr-336	109	68	courts	court	NOUN
ftr-336	109	69	implement	implement	VERB
ftr-336	109	70	congressional	congressional	ADJ
ftr-336	109	71	intent	intent	NOUN
ftr-336	109	72	as	as	SCONJ
ftr-336	109	73	described	describe	VERB
ftr-336	109	74	in	in	ADP
ftr-336	109	75	a	a	DET
ftr-336	109	76	statutory	statutory	ADJ
ftr-336	109	77	provision	provision	NOUN
ftr-336	109	78	’s	’s	PART
ftr-336	109	79	legislative	legislative	ADJ
ftr-336	109	80	history.18	history.18	NOUN
ftr-336	109	81	this	this	DET
ftr-336	109	82	new	new	ADJ
ftr-336	109	83	focus	focus	NOUN
ftr-336	109	84	offers	offer	VERB
ftr-336	109	85	a	a	DET
ftr-336	109	86	unique	unique	ADJ
ftr-336	109	87	ability	ability	NOUN
ftr-336	109	88	to	to	PART
ftr-336	109	89	examine	examine	VERB
ftr-336	109	90	the	the	DET
ftr-336	109	91	operations	operation	NOUN
ftr-336	109	92	of	of	ADP
ftr-336	109	93	,	,	PUNCT
ftr-336	109	94	and	and	CCONJ
ftr-336	109	95	the	the	DET
ftr-336	109	96	interaction	interaction	NOUN
ftr-336	109	97	between	between	ADP
ftr-336	109	98	,	,	PUNCT
ftr-336	109	99	the	the	DET
ftr-336	109	100	branches	branch	NOUN
ftr-336	109	101	of	of	ADP
ftr-336	109	102	the	the	DET
ftr-336	109	103	federal	federal	ADJ
ftr-336	109	104	government	government	NOUN
ftr-336	109	105	.	.	PUNCT
ftr-336	110	1	for	for	ADP
ftr-336	110	2	this	this	DET
ftr-336	110	3	purpose	purpose	NOUN
ftr-336	110	4	,	,	PUNCT
ftr-336	110	5	part	part	NOUN
ftr-336	110	6	ii	ii	NOUN
ftr-336	110	7	draws	draw	VERB
ftr-336	110	8	congressional	congressional	ADJ
ftr-336	110	9	intent	intent	NOUN
ftr-336	110	10	from	from	ADP
ftr-336	110	11	the	the	DET
ftr-336	110	12	congressional	congressional	ADJ
ftr-336	110	13	record	record	NOUN
ftr-336	110	14	and	and	CCONJ
ftr-336	110	15	committee	committee	NOUN
ftr-336	110	16	reports	report	NOUN
ftr-336	110	17	.	.	PUNCT
ftr-336	111	1	although	although	SCONJ
ftr-336	111	2	there	there	PRON
ftr-336	111	3	are	be	VERB
ftr-336	111	4	risks	risk	NOUN
ftr-336	111	5	with	with	ADP
ftr-336	111	6	assuming	assume	VERB
ftr-336	111	7	these	these	DET
ftr-336	111	8	sources	source	NOUN
ftr-336	111	9	contain	contain	VERB
ftr-336	111	10	congress	congress	PROPN
ftr-336	111	11	’s	’s	PART
ftr-336	111	12	intent	intent	NOUN
ftr-336	111	13	with	with	ADP
ftr-336	111	14	respect	respect	NOUN
ftr-336	111	15	to	to	ADP
ftr-336	111	16	the	the	DET
ftr-336	111	17	innocent	innocent	ADJ
ftr-336	111	18	spouse	spouse	NOUN
ftr-336	111	19	provision	provision	NOUN
ftr-336	111	20	,	,	PUNCT
ftr-336	111	21	the	the	DET
ftr-336	111	22	consistency	consistency	NOUN
ftr-336	111	23	of	of	ADP
ftr-336	111	24	views	view	NOUN
ftr-336	111	25	expressed	express	VERB
ftr-336	111	26	therein	therein	ADV
ftr-336	111	27	suggests	suggest	VERB
ftr-336	111	28	that	that	SCONJ
ftr-336	111	29	there	there	PRON
ftr-336	111	30	was	be	VERB
ftr-336	111	31	a	a	DET
ftr-336	111	32	dominant	dominant	ADJ
ftr-336	111	33	vision	vision	NOUN
ftr-336	111	34	of	of	ADP
ftr-336	111	35	what	what	PRON
ftr-336	111	36	this	this	DET
ftr-336	111	37	provision	provision	NOUN
ftr-336	111	38	was	be	AUX
ftr-336	111	39	17	17	NUM
ftr-336	111	40	.	.	PUNCT
ftr-336	112	1	national	national	ADJ
ftr-336	112	2	taxpayer	taxpayer	PROPN
ftr-336	112	3	advocate	advocate	NOUN
ftr-336	112	4	,	,	PUNCT
ftr-336	112	5	2010	2010	NUM
ftr-336	112	6	annual	annual	ADJ
ftr-336	112	7	report	report	NOUN
ftr-336	112	8	to	to	ADP
ftr-336	112	9	congress	congress	PROPN
ftr-336	112	10	414	414	NUM
ftr-336	112	11	(	(	PUNCT
ftr-336	112	12	2011	2011	NUM
ftr-336	112	13	)	)	PUNCT
ftr-336	113	1	[	[	X
ftr-336	113	2	hereinafter	hereinafter	NOUN
ftr-336	113	3	nta	nta	PROPN
ftr-336	113	4	,	,	PUNCT
ftr-336	113	5	2010	2010	NUM
ftr-336	113	6	annual	annual	ADJ
ftr-336	113	7	report	report	NOUN
ftr-336	113	8	]	]	PUNCT
ftr-336	113	9	.	.	PUNCT
ftr-336	114	1	see	see	VERB
ftr-336	114	2	also	also	ADV
ftr-336	115	1	michael	michael	PROPN
ftr-336	115	2	j.	j.	PROPN
ftr-336	115	3	bommarito	bommarito	PROPN
ftr-336	115	4	ii	ii	PROPN
ftr-336	115	5	et	et	PROPN
ftr-336	115	6	al	al	PROPN
ftr-336	115	7	.	.	PROPN
ftr-336	115	8	,	,	PUNCT
ftr-336	115	9	an	an	DET
ftr-336	115	10	empirical	empirical	ADJ
ftr-336	115	11	survey	survey	NOUN
ftr-336	115	12	of	of	ADP
ftr-336	115	13	the	the	DET
ftr-336	115	14	populations	population	NOUN
ftr-336	115	15	of	of	ADP
ftr-336	115	16	u.s	u.s	PROPN
ftr-336	115	17	.	.	PROPN
ftr-336	115	18	tax	tax	NOUN
ftr-336	115	19	court	court	NOUN
ftr-336	115	20	written	write	VERB
ftr-336	115	21	decisions	decision	NOUN
ftr-336	115	22	,	,	PUNCT
ftr-336	115	23	30	30	NUM
ftr-336	115	24	va	va	NOUN
ftr-336	115	25	.	.	PUNCT
ftr-336	116	1	tax	tax	PROPN
ftr-336	116	2	rev	rev	PROPN
ftr-336	116	3	.	.	PROPN
ftr-336	116	4	523	523	NUM
ftr-336	116	5	(	(	PUNCT
ftr-336	116	6	2011	2011	NUM
ftr-336	116	7	)	)	PUNCT
ftr-336	117	1	[	[	X
ftr-336	117	2	hereinafter	hereinafter	NOUN
ftr-336	117	3	bommarito	bommarito	NOUN
ftr-336	117	4	,	,	PUNCT
ftr-336	117	5	empirical	empirical	ADJ
ftr-336	117	6	survey	survey	NOUN
ftr-336	117	7	]	]	X
ftr-336	117	8	;	;	PUNCT
ftr-336	117	9	assaf	assaf	PROPN
ftr-336	117	10	likhovski	likhovski	PROPN
ftr-336	117	11	,	,	PUNCT
ftr-336	117	12	the	the	DET
ftr-336	117	13	duke	duke	NOUN
ftr-336	117	14	and	and	CCONJ
ftr-336	117	15	the	the	DET
ftr-336	117	16	lady	lady	NOUN
ftr-336	117	17	:	:	PUNCT
ftr-336	117	18	helvering	helvere	VERB
ftr-336	117	19	v.	v.	ADP
ftr-336	117	20	gregory	gregory	PROPN
ftr-336	117	21	and	and	CCONJ
ftr-336	117	22	the	the	DET
ftr-336	117	23	history	history	NOUN
ftr-336	117	24	of	of	ADP
ftr-336	117	25	tax	tax	NOUN
ftr-336	117	26	avoidance	avoidance	NOUN
ftr-336	117	27	adjudication	adjudication	NOUN
ftr-336	117	28	,	,	PUNCT
ftr-336	117	29	25	25	NUM
ftr-336	117	30	cardozo	cardozo	PROPN
ftr-336	117	31	l.	l.	PROPN
ftr-336	117	32	rev	rev	PROPN
ftr-336	117	33	.	.	PROPN
ftr-336	117	34	953	953	NUM
ftr-336	117	35	,	,	PUNCT
ftr-336	117	36	971–72	971–72	NUM
ftr-336	117	37	(	(	PUNCT
ftr-336	117	38	2004	2004	NUM
ftr-336	117	39	)	)	PUNCT
ftr-336	117	40	;	;	PUNCT
ftr-336	117	41	daniel	daniel	PROPN
ftr-336	117	42	m.	m.	PROPN
ftr-336	117	43	schneider	schneider	PROPN
ftr-336	117	44	,	,	PUNCT
ftr-336	117	45	empirical	empirical	ADJ
ftr-336	117	46	research	research	NOUN
ftr-336	117	47	on	on	ADP
ftr-336	117	48	judicial	judicial	ADJ
ftr-336	117	49	reasoning	reasoning	NOUN
ftr-336	117	50	:	:	PUNCT
ftr-336	117	51	statutory	statutory	ADJ
ftr-336	117	52	interpretation	interpretation	NOUN
ftr-336	117	53	in	in	ADP
ftr-336	117	54	federal	federal	ADJ
ftr-336	117	55	tax	tax	NOUN
ftr-336	117	56	cases	case	NOUN
ftr-336	117	57	,	,	PUNCT
ftr-336	117	58	31	31	NUM
ftr-336	117	59	n.m	n.m	PROPN
ftr-336	117	60	.	.	PROPN
ftr-336	117	61	l.	l.	PROPN
ftr-336	117	62	rev	rev	PROPN
ftr-336	117	63	.	.	PROPN
ftr-336	117	64	325	325	NUM
ftr-336	117	65	,	,	PUNCT
ftr-336	117	66	325	325	NUM
ftr-336	117	67	(	(	PUNCT
ftr-336	117	68	2001	2001	NUM
ftr-336	117	69	)	)	PUNCT
ftr-336	117	70	;	;	PUNCT
ftr-336	117	71	leandra	leandra	PROPN
ftr-336	117	72	lederman	lederman	PROPN
ftr-336	117	73	,	,	PUNCT
ftr-336	117	74	which	which	DET
ftr-336	117	75	cases	case	NOUN
ftr-336	117	76	go	go	VERB
ftr-336	117	77	to	to	ADP
ftr-336	117	78	trial	trial	NOUN
ftr-336	117	79	?	?	PUNCT
ftr-336	117	80	:	:	PUNCT
ftr-336	117	81	an	an	DET
ftr-336	117	82	empirical	empirical	ADJ
ftr-336	117	83	study	study	NOUN
ftr-336	117	84	of	of	ADP
ftr-336	117	85	predictors	predictor	NOUN
ftr-336	117	86	of	of	ADP
ftr-336	117	87	failure	failure	NOUN
ftr-336	117	88	to	to	PART
ftr-336	117	89	settle	settle	VERB
ftr-336	117	90	,	,	PUNCT
ftr-336	117	91	49	49	NUM
ftr-336	117	92	case	case	NOUN
ftr-336	117	93	w.	w.	PROPN
ftr-336	117	94	l.	l.	PROPN
ftr-336	117	95	rev	rev	PROPN
ftr-336	117	96	.	.	PROPN
ftr-336	117	97	315	315	NUM
ftr-336	117	98	(	(	PUNCT
ftr-336	117	99	1999	1999	NUM
ftr-336	117	100	)	)	PUNCT
ftr-336	117	101	;	;	PUNCT
ftr-336	117	102	michael	michael	PROPN
ftr-336	117	103	a.	a.	PROPN
ftr-336	117	104	livingston	livingston	PROPN
ftr-336	117	105	,	,	PUNCT
ftr-336	117	106	reinventing	reinvent	VERB
ftr-336	117	107	tax	tax	NOUN
ftr-336	117	108	scholarship	scholarship	NOUN
ftr-336	117	109	:	:	PUNCT
ftr-336	117	110	lawyers	lawyer	NOUN
ftr-336	117	111	,	,	PUNCT
ftr-336	117	112	economists	economist	NOUN
ftr-336	117	113	,	,	PUNCT
ftr-336	117	114	and	and	CCONJ
ftr-336	117	115	the	the	DET
ftr-336	117	116	role	role	NOUN
ftr-336	117	117	of	of	ADP
ftr-336	117	118	the	the	DET
ftr-336	117	119	legal	legal	ADJ
ftr-336	117	120	academy	academy	NOUN
ftr-336	117	121	,	,	PUNCT
ftr-336	117	122	83	83	NUM
ftr-336	117	123	cornell	cornell	PROPN
ftr-336	117	124	l.	l.	PROPN
ftr-336	117	125	rev	rev	PROPN
ftr-336	117	126	.	.	PROPN
ftr-336	117	127	365	365	NUM
ftr-336	117	128	,	,	PUNCT
ftr-336	117	129	368	368	NUM
ftr-336	117	130	(	(	PUNCT
ftr-336	117	131	1998	1998	NUM
ftr-336	117	132	)	)	PUNCT
ftr-336	117	133	;	;	PUNCT
ftr-336	117	134	nancy	nancy	PROPN
ftr-336	117	135	staudt	staudt	PROPN
ftr-336	117	136	,	,	PUNCT
ftr-336	117	137	empirical	empirical	ADJ
ftr-336	117	138	taxation	taxation	NOUN
ftr-336	117	139	,	,	PUNCT
ftr-336	117	140	13	13	NUM
ftr-336	117	141	wash	wash	NOUN
ftr-336	117	142	.	.	PUNCT
ftr-336	118	1	u.	u.	PROPN
ftr-336	118	2	j.l	j.l	PROPN
ftr-336	118	3	.	.	PROPN
ftr-336	118	4	&	&	CCONJ
ftr-336	118	5	pol’y	pol’y	NOUN
ftr-336	118	6	1	1	NUM
ftr-336	118	7	,	,	PUNCT
ftr-336	118	8	2	2	NUM
ftr-336	118	9	n.8	n.8	NUM
ftr-336	118	10	,	,	PUNCT
ftr-336	118	11	lists	list	VERB
ftr-336	118	12	all	all	DET
ftr-336	118	13	empirical	empirical	ADJ
ftr-336	118	14	tax	tax	NOUN
ftr-336	118	15	articles	article	NOUN
ftr-336	118	16	from	from	ADP
ftr-336	118	17	1993	1993	NUM
ftr-336	118	18	to	to	ADP
ftr-336	118	19	2002	2002	NUM
ftr-336	118	20	.	.	PUNCT
ftr-336	119	1	18	18	NUM
ftr-336	119	2	.	.	X
ftr-336	120	1	for	for	ADP
ftr-336	120	2	normative	normative	ADJ
ftr-336	120	3	support	support	NOUN
ftr-336	120	4	of	of	ADP
ftr-336	120	5	the	the	DET
ftr-336	120	6	use	use	NOUN
ftr-336	120	7	of	of	ADP
ftr-336	120	8	legislative	legislative	ADJ
ftr-336	120	9	intent	intent	NOUN
ftr-336	120	10	,	,	PUNCT
ftr-336	120	11	see	see	VERB
ftr-336	120	12	thomas	thomas	PROPN
ftr-336	120	13	w.	w.	PROPN
ftr-336	120	14	merrill	merrill	PROPN
ftr-336	120	15	,	,	PUNCT
ftr-336	120	16	the	the	DET
ftr-336	120	17	common	common	ADJ
ftr-336	120	18	law	law	NOUN
ftr-336	120	19	powers	power	NOUN
ftr-336	120	20	of	of	ADP
ftr-336	120	21	federal	federal	ADJ
ftr-336	120	22	courts	court	NOUN
ftr-336	120	23	,	,	PUNCT
ftr-336	120	24	52	52	NUM
ftr-336	120	25	u.	u.	NOUN
ftr-336	120	26	chi	chi	PROPN
ftr-336	120	27	.	.	PUNCT
ftr-336	121	1	l.	l.	PROPN
ftr-336	121	2	rev	rev	PROPN
ftr-336	121	3	.	.	PROPN
ftr-336	121	4	1	1	NUM
ftr-336	121	5	,	,	PUNCT
ftr-336	121	6	32–33	32–33	NUM
ftr-336	121	7	(	(	PUNCT
ftr-336	121	8	1985	1985	NUM
ftr-336	121	9	)	)	PUNCT
ftr-336	121	10	;	;	PUNCT
ftr-336	121	11	martin	martin	PROPN
ftr-336	121	12	redish	redish	PROPN
ftr-336	121	13	&	&	CCONJ
ftr-336	121	14	theodore	theodore	PROPN
ftr-336	121	15	chung	chung	PROPN
ftr-336	121	16	,	,	PUNCT
ftr-336	121	17	democratic	democratic	ADJ
ftr-336	121	18	theory	theory	NOUN
ftr-336	121	19	and	and	CCONJ
ftr-336	121	20	the	the	DET
ftr-336	121	21	legislative	legislative	ADJ
ftr-336	121	22	process	process	NOUN
ftr-336	121	23	:	:	PUNCT
ftr-336	121	24	mourning	mourn	VERB
ftr-336	121	25	the	the	DET
ftr-336	121	26	death	death	NOUN
ftr-336	121	27	of	of	ADP
ftr-336	121	28	originalism	originalism	NOUN
ftr-336	121	29	in	in	ADP
ftr-336	121	30	statutory	statutory	ADJ
ftr-336	121	31	interpretation	interpretation	NOUN
ftr-336	121	32	,	,	PUNCT
ftr-336	121	33	68	68	NUM
ftr-336	121	34	tul	tul	NOUN
ftr-336	121	35	.	.	PUNCT
ftr-336	121	36	l.	l.	PROPN
ftr-336	121	37	rev	rev	PROPN
ftr-336	121	38	.	.	PROPN
ftr-336	121	39	803	803	NUM
ftr-336	121	40	(	(	PUNCT
ftr-336	121	41	1994	1994	NUM
ftr-336	121	42	)	)	PUNCT
ftr-336	121	43	;	;	PUNCT
ftr-336	121	44	daniel	daniel	PROPN
ftr-336	121	45	rodriguez	rodriguez	PROPN
ftr-336	121	46	&	&	CCONJ
ftr-336	121	47	barry	barry	PROPN
ftr-336	121	48	weingast	weingast	PROPN
ftr-336	121	49	,	,	PUNCT
ftr-336	121	50	the	the	DET
ftr-336	121	51	positive	positive	ADJ
ftr-336	121	52	political	political	ADJ
ftr-336	121	53	theory	theory	NOUN
ftr-336	121	54	of	of	ADP
ftr-336	121	55	legislative	legislative	ADJ
ftr-336	121	56	history	history	NOUN
ftr-336	121	57	:	:	PUNCT
ftr-336	121	58	new	new	ADJ
ftr-336	121	59	perspectives	perspective	NOUN
ftr-336	121	60	on	on	ADP
ftr-336	121	61	the	the	DET
ftr-336	121	62	1964	1964	NUM
ftr-336	121	63	civil	civil	ADJ
ftr-336	121	64	rights	right	NOUN
ftr-336	121	65	act	act	NOUN
ftr-336	121	66	and	and	CCONJ
ftr-336	121	67	its	its	PRON
ftr-336	121	68	interpretation	interpretation	NOUN
ftr-336	121	69	,	,	PUNCT
ftr-336	121	70	151	151	NUM
ftr-336	121	71	u.	u.	NOUN
ftr-336	121	72	pa	pa	PROPN
ftr-336	121	73	.	.	PUNCT
ftr-336	121	74	l.	l.	PROPN
ftr-336	121	75	rev	rev	PROPN
ftr-336	121	76	.	.	PROPN
ftr-336	121	77	1417	1417	NUM
ftr-336	121	78	(	(	PUNCT
ftr-336	121	79	2003	2003	NUM
ftr-336	121	80	)	)	PUNCT
ftr-336	121	81	.	.	PUNCT
ftr-336	122	1	for	for	ADP
ftr-336	122	2	a	a	DET
ftr-336	122	3	discussion	discussion	NOUN
ftr-336	122	4	of	of	ADP
ftr-336	122	5	judges	judge	NOUN
ftr-336	122	6	’	'	PUNCT
ftr-336	122	7	decisionmaking	decisionmake	VERB
ftr-336	122	8	in	in	ADP
ftr-336	122	9	tax	tax	NOUN
ftr-336	122	10	cases	case	NOUN
ftr-336	122	11	,	,	PUNCT
ftr-336	122	12	see	see	VERB
ftr-336	122	13	bommarito	bommarito	NOUN
ftr-336	122	14	,	,	PUNCT
ftr-336	122	15	supra	supra	PROPN
ftr-336	122	16	note	note	PROPN
ftr-336	122	17	17	17	NUM
ftr-336	122	18	;	;	PUNCT
ftr-336	122	19	nancy	nancy	PROPN
ftr-336	122	20	staudt	staudt	PROPN
ftr-336	122	21	et	et	PROPN
ftr-336	122	22	al	al	PROPN
ftr-336	122	23	.	.	PROPN
ftr-336	122	24	,	,	PUNCT
ftr-336	122	25	judging	judge	VERB
ftr-336	122	26	statutes	statute	NOUN
ftr-336	122	27	:	:	PUNCT
ftr-336	122	28	interpretive	interpretive	ADJ
ftr-336	122	29	regimes	regime	NOUN
ftr-336	122	30	,	,	PUNCT
ftr-336	122	31	38	38	NUM
ftr-336	122	32	loy	loy	PROPN
ftr-336	122	33	.	.	PUNCT
ftr-336	123	1	l.a	l.a	PROPN
ftr-336	123	2	.	.	PROPN
ftr-336	123	3	l.	l.	PROPN
ftr-336	123	4	rev	rev	PROPN
ftr-336	123	5	.	.	PROPN
ftr-336	123	6	1909	1909	NUM
ftr-336	123	7	,	,	PUNCT
ftr-336	123	8	1911	1911	NUM
ftr-336	123	9	(	(	PUNCT
ftr-336	123	10	2004	2004	NUM
ftr-336	123	11	)	)	PUNCT
ftr-336	123	12	;	;	PUNCT
ftr-336	123	13	schneider	schneider	NOUN
ftr-336	123	14	,	,	PUNCT
ftr-336	123	15	supra	supra	PROPN
ftr-336	123	16	note	note	PROPN
ftr-336	123	17	17	17	NUM
ftr-336	123	18	;	;	PUNCT
ftr-336	123	19	lederman	lederman	NOUN
ftr-336	123	20	,	,	PUNCT
ftr-336	123	21	supra	supra	PROPN
ftr-336	123	22	note	note	PROPN
ftr-336	123	23	17	17	NUM
ftr-336	123	24	;	;	PUNCT
ftr-336	124	1	john	john	PROPN
ftr-336	124	2	coverdale	coverdale	PROPN
ftr-336	124	3	,	,	PUNCT
ftr-336	124	4	text	text	NOUN
ftr-336	124	5	as	as	ADP
ftr-336	124	6	limit	limit	NOUN
ftr-336	124	7	:	:	PUNCT
ftr-336	124	8	a	a	DET
ftr-336	124	9	plea	plea	NOUN
ftr-336	124	10	for	for	ADP
ftr-336	124	11	a	a	DET
ftr-336	124	12	decent	decent	ADJ
ftr-336	124	13	respect	respect	NOUN
ftr-336	124	14	for	for	ADP
ftr-336	124	15	the	the	DET
ftr-336	124	16	tax	tax	NOUN
ftr-336	124	17	code	code	NOUN
ftr-336	124	18	,	,	PUNCT
ftr-336	124	19	71	71	NUM
ftr-336	124	20	tul	tul	NOUN
ftr-336	124	21	.	.	PUNCT
ftr-336	124	22	l.	l.	PROPN
ftr-336	124	23	rev	rev	PROPN
ftr-336	124	24	.	.	PROPN
ftr-336	124	25	1501	1501	NUM
ftr-336	124	26	(	(	PUNCT
ftr-336	124	27	1997	1997	NUM
ftr-336	124	28	)	)	PUNCT
ftr-336	124	29	;	;	PUNCT
ftr-336	124	30	michael	michael	PROPN
ftr-336	124	31	a.	a.	PROPN
ftr-336	124	32	livingston	livingston	PROPN
ftr-336	124	33	,	,	PUNCT
ftr-336	124	34	practical	practical	ADJ
ftr-336	124	35	reason	reason	NOUN
ftr-336	124	36	,	,	PUNCT
ftr-336	124	37	“	"	PUNCT
ftr-336	124	38	purposivism	purposivism	NOUN
ftr-336	124	39	”	"	PUNCT
ftr-336	124	40	and	and	CCONJ
ftr-336	124	41	the	the	DET
ftr-336	124	42	interpretation	interpretation	NOUN
ftr-336	124	43	of	of	ADP
ftr-336	124	44	tax	tax	NOUN
ftr-336	124	45	statutes	statute	NOUN
ftr-336	124	46	,	,	PUNCT
ftr-336	124	47	51	51	NUM
ftr-336	124	48	tax	tax	NOUN
ftr-336	124	49	l.	l.	PROPN
ftr-336	124	50	rev	rev	PROPN
ftr-336	124	51	.	.	PROPN
ftr-336	124	52	677	677	NUM
ftr-336	124	53	(	(	PUNCT
ftr-336	124	54	1996	1996	NUM
ftr-336	124	55	)	)	PUNCT
ftr-336	124	56	;	;	PUNCT
ftr-336	124	57	deborah	deborah	PROPN
ftr-336	124	58	geier	geier	NOUN
ftr-336	124	59	,	,	PUNCT
ftr-336	124	60	interpreting	interpret	VERB
ftr-336	124	61	tax	tax	NOUN
ftr-336	124	62	legislation	legislation	NOUN
ftr-336	124	63	,	,	PUNCT
ftr-336	124	64	2	2	NUM
ftr-336	124	65	fla	fla	NOUN
ftr-336	124	66	.	.	PUNCT
ftr-336	125	1	tax	tax	PROPN
ftr-336	125	2	rev	rev	PROPN
ftr-336	125	3	.	.	PROPN
ftr-336	125	4	492	492	NUM
ftr-336	125	5	(	(	PUNCT
ftr-336	125	6	1995	1995	NUM
ftr-336	125	7	)	)	PUNCT
ftr-336	126	1	[	[	X
ftr-336	126	2	hereinafter	hereinafter	NOUN
ftr-336	126	3	geier	geier	NOUN
ftr-336	126	4	,	,	PUNCT
ftr-336	126	5	interpreting	interpret	VERB
ftr-336	126	6	]	]	X
ftr-336	126	7	;	;	PUNCT
ftr-336	126	8	michael	michael	PROPN
ftr-336	126	9	a.	a.	PROPN
ftr-336	126	10	livingston	livingston	PROPN
ftr-336	126	11	,	,	PUNCT
ftr-336	126	12	congress	congress	PROPN
ftr-336	126	13	,	,	PUNCT
ftr-336	126	14	the	the	DET
ftr-336	126	15	courts	court	NOUN
ftr-336	126	16	,	,	PUNCT
ftr-336	126	17	and	and	CCONJ
ftr-336	126	18	the	the	DET
ftr-336	126	19	code	code	NOUN
ftr-336	126	20	:	:	PUNCT
ftr-336	126	21	legislative	legislative	ADJ
ftr-336	126	22	history	history	NOUN
ftr-336	126	23	and	and	CCONJ
ftr-336	126	24	the	the	DET
ftr-336	126	25	interpretation	interpretation	NOUN
ftr-336	126	26	of	of	ADP
ftr-336	126	27	tax	tax	NOUN
ftr-336	126	28	statutes	statute	NOUN
ftr-336	126	29	,	,	PUNCT
ftr-336	126	30	69	69	NUM
ftr-336	126	31	tex	tex	PROPN
ftr-336	126	32	.	.	PROPN
ftr-336	126	33	l.	l.	PROPN
ftr-336	126	34	rev	rev	PROPN
ftr-336	126	35	.	.	PROPN
ftr-336	126	36	819	819	NUM
ftr-336	126	37	(	(	PUNCT
ftr-336	126	38	1991	1991	NUM
ftr-336	126	39	)	)	PUNCT
ftr-336	126	40	;	;	PUNCT
ftr-336	126	41	lawrence	lawrence	PROPN
ftr-336	126	42	zelenack	zelenack	PROPN
ftr-336	126	43	,	,	PUNCT
ftr-336	126	44	thinking	think	VERB
ftr-336	126	45	about	about	ADP
ftr-336	126	46	nonliteral	nonliteral	ADJ
ftr-336	126	47	interpretations	interpretation	NOUN
ftr-336	126	48	of	of	ADP
ftr-336	126	49	the	the	DET
ftr-336	126	50	internal	internal	ADJ
ftr-336	126	51	revenue	revenue	NOUN
ftr-336	126	52	code	code	NOUN
ftr-336	126	53	,	,	PUNCT
ftr-336	126	54	64	64	NUM
ftr-336	126	55	n.c	n.c	PROPN
ftr-336	126	56	.	.	PROPN
ftr-336	126	57	l.	l.	PROPN
ftr-336	126	58	rev	rev	PROPN
ftr-336	126	59	.	.	PROPN
ftr-336	127	1	623	623	NUM
ftr-336	127	2	(	(	PUNCT
ftr-336	127	3	1986	1986	NUM
ftr-336	127	4	)	)	PUNCT
ftr-336	127	5	.	.	PUNCT
ftr-336	128	1	634	634	NUM
ftr-336	128	2	florid	florid	ADJ
ftr-336	128	3	tax	tax	NOUN
ftr-336	128	4	review	review	NOUN
ftr-336	128	5	[	[	X
ftr-336	128	6	vol.12:8	vol.12:8	NOUN
ftr-336	128	7	intended	intend	VERB
ftr-336	128	8	to	to	PART
ftr-336	128	9	accomplish.19	accomplish.19	VERB
ftr-336	128	10	the	the	DET
ftr-336	128	11	article	article	NOUN
ftr-336	128	12	then	then	ADV
ftr-336	128	13	analyzes	analyze	VERB
ftr-336	128	14	whether	whether	SCONJ
ftr-336	128	15	courts	court	NOUN
ftr-336	128	16	effectively	effectively	ADV
ftr-336	128	17	use	use	VERB
ftr-336	128	18	that	that	DET
ftr-336	128	19	intent	intent	NOUN
ftr-336	128	20	to	to	PART
ftr-336	128	21	apply	apply	VERB
ftr-336	128	22	the	the	DET
ftr-336	128	23	facts	fact	NOUN
ftr-336	128	24	and	and	CCONJ
ftr-336	128	25	circumstances	circumstance	NOUN
ftr-336	128	26	tests	test	NOUN
ftr-336	128	27	laid	lay	VERB
ftr-336	128	28	out	out	ADP
ftr-336	128	29	in	in	ADP
ftr-336	128	30	the	the	DET
ftr-336	128	31	statute	statute	NOUN
ftr-336	128	32	.	.	PUNCT
ftr-336	129	1	second	second	ADJ
ftr-336	129	2	,	,	PUNCT
ftr-336	129	3	this	this	DET
ftr-336	129	4	article	article	NOUN
ftr-336	129	5	contributes	contribute	VERB
ftr-336	129	6	specifically	specifically	ADV
ftr-336	129	7	to	to	ADP
ftr-336	129	8	the	the	DET
ftr-336	129	9	current	current	ADJ
ftr-336	129	10	public	public	ADJ
ftr-336	129	11	policy	policy	NOUN
ftr-336	129	12	debate	debate	NOUN
ftr-336	129	13	on	on	ADP
ftr-336	129	14	innocent	innocent	ADJ
ftr-336	129	15	spouse	spouse	NOUN
ftr-336	129	16	relief	relief	NOUN
ftr-336	129	17	,	,	PUNCT
ftr-336	129	18	most	most	ADJ
ftr-336	129	19	of	of	ADP
ftr-336	129	20	the	the	DET
ftr-336	129	21	debate	debate	NOUN
ftr-336	129	22	being	be	AUX
ftr-336	129	23	critical	critical	ADJ
ftr-336	129	24	of	of	ADP
ftr-336	129	25	joint	joint	ADJ
ftr-336	129	26	and	and	CCONJ
ftr-336	129	27	several	several	ADJ
ftr-336	129	28	liability.20	liability.20	PROPN
ftr-336	129	29	one	one	NUM
ftr-336	129	30	critic	critic	NOUN
ftr-336	129	31	concludes	conclude	VERB
ftr-336	129	32	that	that	SCONJ
ftr-336	129	33	joint	joint	ADJ
ftr-336	129	34	and	and	CCONJ
ftr-336	129	35	several	several	ADJ
ftr-336	129	36	liability	liability	NOUN
ftr-336	129	37	is	be	AUX
ftr-336	129	38	“	"	PUNCT
ftr-336	129	39	generally	generally	ADV
ftr-336	129	40	inequitable	inequitable	ADJ
ftr-336	129	41	on	on	ADP
ftr-336	129	42	its	its	PRON
ftr-336	129	43	face	face	NOUN
ftr-336	129	44	”	"	PUNCT
ftr-336	129	45	and	and	CCONJ
ftr-336	129	46	others	other	NOUN
ftr-336	129	47	contend	contend	VERB
ftr-336	129	48	that	that	SCONJ
ftr-336	129	49	innocent	innocent	ADJ
ftr-336	129	50	spouse	spouse	NOUN
ftr-336	129	51	relief	relief	NOUN
ftr-336	129	52	is	be	AUX
ftr-336	129	53	a	a	DET
ftr-336	129	54	“	"	PUNCT
ftr-336	129	55	failure	failure	NOUN
ftr-336	129	56	”	"	PUNCT
ftr-336	129	57	or	or	CCONJ
ftr-336	129	58	has	have	AUX
ftr-336	129	59	become	become	VERB
ftr-336	129	60	a	a	DET
ftr-336	129	61	“	"	PUNCT
ftr-336	129	62	guessing	guess	VERB
ftr-336	129	63	game	game	NOUN
ftr-336	129	64	,	,	PUNCT
ftr-336	129	65	”	"	PUNCT
ftr-336	129	66	and	and	CCONJ
ftr-336	129	67	in	in	ADP
ftr-336	129	68	the	the	DET
ftr-336	129	69	midst	midst	NOUN
ftr-336	129	70	of	of	ADP
ftr-336	129	71	this	this	DET
ftr-336	129	72	debate	debate	NOUN
ftr-336	129	73	the	the	DET
ftr-336	129	74	treasury	treasury	PROPN
ftr-336	129	75	department	department	NOUN
ftr-336	129	76	liberalized	liberalize	VERB
ftr-336	129	77	its	its	PRON
ftr-336	129	78	interpretation	interpretation	NOUN
ftr-336	129	79	of	of	ADP
ftr-336	129	80	one	one	NUM
ftr-336	129	81	of	of	ADP
ftr-336	129	82	the	the	DET
ftr-336	129	83	three	three	NUM
ftr-336	129	84	section	section	NOUN
ftr-336	129	85	6015	6015	NUM
ftr-336	129	86	tests	test	NOUN
ftr-336	129	87	in	in	ADP
ftr-336	129	88	january	january	PROPN
ftr-336	129	89	2012.21	2012.21	NUM
ftr-336	129	90	while	while	SCONJ
ftr-336	129	91	some	some	PRON
ftr-336	129	92	of	of	ADP
ftr-336	129	93	what	what	PRON
ftr-336	129	94	19	19	NUM
ftr-336	129	95	.	.	PUNCT
ftr-336	130	1	see	see	VERB
ftr-336	130	2	lawrence	lawrence	PROPN
ftr-336	130	3	solan	solan	PROPN
ftr-336	130	4	,	,	PUNCT
ftr-336	130	5	private	private	ADJ
ftr-336	130	6	language	language	NOUN
ftr-336	130	7	,	,	PUNCT
ftr-336	130	8	public	public	ADJ
ftr-336	130	9	laws	law	NOUN
ftr-336	130	10	,	,	PUNCT
ftr-336	130	11	93	93	NUM
ftr-336	130	12	geo	geo	PROPN
ftr-336	130	13	.	.	PUNCT
ftr-336	131	1	l.j	l.j	PROPN
ftr-336	131	2	.	.	PROPN
ftr-336	131	3	427	427	NUM
ftr-336	131	4	(	(	PUNCT
ftr-336	131	5	2007	2007	NUM
ftr-336	131	6	)	)	PUNCT
ftr-336	131	7	;	;	PUNCT
ftr-336	131	8	daniel	daniel	PROPN
ftr-336	131	9	rodriguez	rodriguez	PROPN
ftr-336	131	10	&	&	CCONJ
ftr-336	131	11	barry	barry	PROPN
ftr-336	131	12	weingast	weingast	PROPN
ftr-336	131	13	,	,	PUNCT
ftr-336	131	14	the	the	DET
ftr-336	131	15	paradox	paradox	NOUN
ftr-336	131	16	of	of	ADP
ftr-336	131	17	expansionary	expansionary	ADJ
ftr-336	131	18	statutory	statutory	ADJ
ftr-336	131	19	interpretation	interpretation	NOUN
ftr-336	131	20	,	,	PUNCT
ftr-336	131	21	101	101	NUM
ftr-336	131	22	nw	nw	PROPN
ftr-336	131	23	.	.	PUNCT
ftr-336	131	24	u.	u.	PROPN
ftr-336	131	25	l.	l.	PROPN
ftr-336	131	26	rev	rev	PROPN
ftr-336	131	27	.	.	PROPN
ftr-336	131	28	1207	1207	NUM
ftr-336	131	29	(	(	PUNCT
ftr-336	131	30	2007	2007	NUM
ftr-336	131	31	)	)	PUNCT
ftr-336	131	32	;	;	PUNCT
ftr-336	131	33	william	william	PROPN
ftr-336	131	34	buzbee	buzbee	PROPN
ftr-336	131	35	,	,	PUNCT
ftr-336	131	36	the	the	DET
ftr-336	131	37	one	one	NUM
ftr-336	131	38	-	-	PUNCT
ftr-336	131	39	congress	congress	PROPN
ftr-336	131	40	fiction	fiction	NOUN
ftr-336	131	41	in	in	ADP
ftr-336	131	42	statutory	statutory	ADJ
ftr-336	131	43	interpretation	interpretation	NOUN
ftr-336	131	44	,	,	PUNCT
ftr-336	131	45	149	149	NUM
ftr-336	131	46	u.	u.	NOUN
ftr-336	131	47	pa	pa	PROPN
ftr-336	131	48	.	.	PUNCT
ftr-336	131	49	l.	l.	PROPN
ftr-336	131	50	rev	rev	PROPN
ftr-336	131	51	.	.	PROPN
ftr-336	131	52	171	171	NUM
ftr-336	131	53	(	(	PUNCT
ftr-336	131	54	2000	2000	NUM
ftr-336	131	55	)	)	PUNCT
ftr-336	131	56	;	;	PUNCT
ftr-336	131	57	kenneth	kenneth	PROPN
ftr-336	131	58	shepsle	shepsle	PROPN
ftr-336	131	59	,	,	PUNCT
ftr-336	131	60	congress	congress	PROPN
ftr-336	131	61	is	be	AUX
ftr-336	131	62	a	a	DET
ftr-336	131	63	“	"	PUNCT
ftr-336	131	64	they	they	PRON
ftr-336	131	65	,	,	PUNCT
ftr-336	131	66	”	"	PUNCT
ftr-336	131	67	not	not	PART
ftr-336	131	68	an	an	DET
ftr-336	131	69	it	it	PRON
ftr-336	131	70	,	,	PUNCT
ftr-336	131	71	12	12	NUM
ftr-336	131	72	int’l	int’l	PRON
ftr-336	131	73	rev	rev	VERB
ftr-336	131	74	.	.	PROPN
ftr-336	131	75	l.	l.	PROPN
ftr-336	131	76	&	&	CCONJ
ftr-336	131	77	econ	econ	PROPN
ftr-336	131	78	.	.	PUNCT
ftr-336	132	1	239	239	NUM
ftr-336	132	2	(	(	PUNCT
ftr-336	132	3	1992	1992	NUM
ftr-336	132	4	)	)	PUNCT
ftr-336	132	5	.	.	PUNCT
ftr-336	133	1	for	for	ADP
ftr-336	133	2	a	a	DET
ftr-336	133	3	discussion	discussion	NOUN
ftr-336	133	4	of	of	ADP
ftr-336	133	5	congressional	congressional	ADJ
ftr-336	133	6	intent	intent	NOUN
ftr-336	133	7	in	in	ADP
ftr-336	133	8	the	the	DET
ftr-336	133	9	tax	tax	NOUN
ftr-336	133	10	area	area	NOUN
ftr-336	133	11	,	,	PUNCT
ftr-336	133	12	see	see	VERB
ftr-336	133	13	steven	steven	PROPN
ftr-336	133	14	dean	dean	PROPN
ftr-336	133	15	&	&	CCONJ
ftr-336	133	16	lawrence	lawrence	PROPN
ftr-336	133	17	solan	solan	PROPN
ftr-336	133	18	,	,	PUNCT
ftr-336	133	19	tax	tax	NOUN
ftr-336	133	20	shelters	shelter	NOUN
ftr-336	133	21	and	and	CCONJ
ftr-336	133	22	the	the	DET
ftr-336	133	23	code	code	NOUN
ftr-336	133	24	,	,	PUNCT
ftr-336	133	25	26	26	NUM
ftr-336	133	26	va	va	NOUN
ftr-336	133	27	.	.	PUNCT
ftr-336	133	28	tax	tax	PROPN
ftr-336	133	29	rev	rev	PROPN
ftr-336	133	30	.	.	PROPN
ftr-336	133	31	879	879	NUM
ftr-336	133	32	,	,	PUNCT
ftr-336	133	33	903	903	NUM
ftr-336	133	34	(	(	PUNCT
ftr-336	133	35	2007	2007	NUM
ftr-336	133	36	)	)	PUNCT
ftr-336	133	37	;	;	PUNCT
ftr-336	133	38	deborah	deborah	PROPN
ftr-336	133	39	grier	grier	PROPN
ftr-336	133	40	,	,	PUNCT
ftr-336	133	41	interpreting	interpreting	NOUN
ftr-336	133	42	,	,	PUNCT
ftr-336	133	43	supra	supra	PROPN
ftr-336	133	44	note	note	PROPN
ftr-336	133	45	18	18	NUM
ftr-336	133	46	,	,	PUNCT
ftr-336	133	47	at	at	ADP
ftr-336	133	48	503–04	503–04	NUM
ftr-336	133	49	;	;	PUNCT
ftr-336	133	50	michael	michael	PROPN
ftr-336	133	51	livingston	livingston	PROPN
ftr-336	133	52	,	,	PUNCT
ftr-336	133	53	congress	congress	PROPN
ftr-336	133	54	,	,	PUNCT
ftr-336	133	55	courts	court	NOUN
ftr-336	133	56	and	and	CCONJ
ftr-336	133	57	the	the	DET
ftr-336	133	58	code	code	NOUN
ftr-336	133	59	,	,	PUNCT
ftr-336	133	60	69	69	NUM
ftr-336	133	61	tex	tex	PROPN
ftr-336	133	62	.	.	PROPN
ftr-336	133	63	l.	l.	PROPN
ftr-336	133	64	rev	rev	PROPN
ftr-336	133	65	.	.	PROPN
ftr-336	133	66	819	819	NUM
ftr-336	133	67	(	(	PUNCT
ftr-336	133	68	1991	1991	NUM
ftr-336	133	69	)	)	PUNCT
ftr-336	133	70	.	.	PUNCT
ftr-336	134	1	20	20	NUM
ftr-336	134	2	.	.	X
ftr-336	135	1	for	for	ADP
ftr-336	135	2	articles	article	NOUN
ftr-336	135	3	in	in	ADP
ftr-336	135	4	law	law	NOUN
ftr-336	135	5	reviews	review	NOUN
ftr-336	135	6	since	since	SCONJ
ftr-336	135	7	the	the	DET
ftr-336	135	8	1998	1998	NUM
ftr-336	135	9	change	change	NOUN
ftr-336	135	10	see	see	VERB
ftr-336	135	11	j.	j.	PROPN
ftr-336	135	12	abraham	abraham	PROPN
ftr-336	135	13	gutting	gutte	VERB
ftr-336	135	14	,	,	PUNCT
ftr-336	135	15	note	note	VERB
ftr-336	135	16	,	,	PUNCT
ftr-336	135	17	the	the	DET
ftr-336	135	18	“	"	PUNCT
ftr-336	135	19	price	price	NOUN
ftr-336	135	20	”	"	PUNCT
ftr-336	135	21	is	be	AUX
ftr-336	135	22	right	right	ADJ
ftr-336	135	23	:	:	PUNCT
ftr-336	135	24	an	an	DET
ftr-336	135	25	overview	overview	NOUN
ftr-336	135	26	of	of	ADP
ftr-336	135	27	innocent	innocent	ADJ
ftr-336	135	28	spouse	spouse	NOUN
ftr-336	135	29	relief	relief	NOUN
ftr-336	135	30	and	and	CCONJ
ftr-336	135	31	the	the	DET
ftr-336	135	32	critical	critical	ADJ
ftr-336	135	33	need	need	NOUN
ftr-336	135	34	for	for	ADP
ftr-336	135	35	a	a	DET
ftr-336	135	36	uniform	uniform	ADJ
ftr-336	135	37	approach	approach	NOUN
ftr-336	135	38	to	to	ADP
ftr-336	135	39	interpreting	interpret	VERB
ftr-336	135	40	knowledge	knowledge	NOUN
ftr-336	135	41	requirement	requirement	NOUN
ftr-336	135	42	of	of	ADP
ftr-336	135	43	internal	internal	ADJ
ftr-336	135	44	revenue	revenue	NOUN
ftr-336	135	45	code	code	NOUN
ftr-336	135	46	§	§	PROPN
ftr-336	135	47	6015	6015	NUM
ftr-336	135	48	,	,	PUNCT
ftr-336	135	49	2	2	NUM
ftr-336	135	50	charleston	charleston	PROPN
ftr-336	135	51	l.	l.	PROPN
ftr-336	135	52	rev	rev	PROPN
ftr-336	135	53	.	.	PROPN
ftr-336	136	1	751	751	NUM
ftr-336	136	2	(	(	PUNCT
ftr-336	136	3	2008	2008	NUM
ftr-336	136	4	)	)	PUNCT
ftr-336	136	5	;	;	PUNCT
ftr-336	137	1	m.	m.	NOUN
ftr-336	137	2	megan	megan	PROPN
ftr-336	137	3	kerns	kerns	PROPN
ftr-336	137	4	,	,	PUNCT
ftr-336	137	5	note	note	NOUN
ftr-336	137	6	,	,	PUNCT
ftr-336	137	7	duress	duress	NOUN
ftr-336	137	8	:	:	PUNCT
ftr-336	137	9	a	a	DET
ftr-336	137	10	perplexing	perplexing	ADJ
ftr-336	137	11	barrier	barrier	NOUN
ftr-336	137	12	to	to	ADP
ftr-336	137	13	relief	relief	NOUN
ftr-336	137	14	from	from	ADP
ftr-336	137	15	joint	joint	ADJ
ftr-336	137	16	and	and	CCONJ
ftr-336	137	17	several	several	ADJ
ftr-336	137	18	liability	liability	NOUN
ftr-336	137	19	,	,	PUNCT
ftr-336	137	20	58	58	NUM
ftr-336	137	21	hastings	hastings	PROPN
ftr-336	137	22	l.	l.	PROPN
ftr-336	137	23	j.	j.	PROPN
ftr-336	137	24	1123	1123	NUM
ftr-336	137	25	(	(	PUNCT
ftr-336	137	26	2007	2007	NUM
ftr-336	137	27	)	)	PUNCT
ftr-336	138	1	[	[	X
ftr-336	138	2	hereinafter	hereinafter	NOUN
ftr-336	138	3	kerns	kerns	PROPN
ftr-336	138	4	,	,	PUNCT
ftr-336	138	5	duress	duress	NOUN
ftr-336	138	6	]	]	PUNCT
ftr-336	138	7	;	;	PUNCT
ftr-336	138	8	richard	richard	PROPN
ftr-336	138	9	beck	beck	PROPN
ftr-336	138	10	,	,	PUNCT
ftr-336	138	11	failure	failure	NOUN
ftr-336	138	12	of	of	ADP
ftr-336	138	13	innocent	innocent	ADJ
ftr-336	138	14	spouse	spouse	NOUN
ftr-336	138	15	reform	reform	NOUN
ftr-336	138	16	,	,	PUNCT
ftr-336	138	17	51	51	NUM
ftr-336	138	18	n.y.l	n.y.l	NOUN
ftr-336	138	19	.	.	PUNCT
ftr-336	138	20	sch	sch	PROPN
ftr-336	138	21	.	.	PUNCT
ftr-336	138	22	l.	l.	PROPN
ftr-336	138	23	rev	rev	PROPN
ftr-336	138	24	.	.	PROPN
ftr-336	138	25	928	928	NUM
ftr-336	138	26	,	,	PUNCT
ftr-336	138	27	932	932	NUM
ftr-336	138	28	(	(	PUNCT
ftr-336	138	29	2006	2006	NUM
ftr-336	138	30	)	)	PUNCT
ftr-336	139	1	[	[	X
ftr-336	139	2	hereinafter	hereinafter	NOUN
ftr-336	139	3	beck	beck	NOUN
ftr-336	139	4	,	,	PUNCT
ftr-336	139	5	failure	failure	NOUN
ftr-336	139	6	]	]	X
ftr-336	139	7	;	;	PUNCT
ftr-336	139	8	adrianne	adrianne	NOUN
ftr-336	139	9	hodgkins	hodgkins	PROPN
ftr-336	139	10	,	,	PUNCT
ftr-336	139	11	comment	comment	NOUN
ftr-336	139	12	,	,	PUNCT
ftr-336	139	13	getting	get	VERB
ftr-336	139	14	a	a	DET
ftr-336	139	15	second	second	ADJ
ftr-336	139	16	chance	chance	NOUN
ftr-336	139	17	:	:	PUNCT
ftr-336	139	18	the	the	DET
ftr-336	139	19	need	need	NOUN
ftr-336	139	20	for	for	ADP
ftr-336	139	21	tax	tax	NOUN
ftr-336	139	22	court	court	NOUN
ftr-336	139	23	jurisdiction	jurisdiction	NOUN
ftr-336	139	24	over	over	ADP
ftr-336	139	25	irs	irs	PROPN
ftr-336	139	26	denials	denial	NOUN
ftr-336	139	27	of	of	ADP
ftr-336	139	28	relief	relief	NOUN
ftr-336	139	29	under	under	ADP
ftr-336	139	30	section	section	NOUN
ftr-336	139	31	66	66	NUM
ftr-336	139	32	,	,	PUNCT
ftr-336	139	33	65	65	NUM
ftr-336	139	34	la	la	X
ftr-336	139	35	.	.	PUNCT
ftr-336	139	36	l.	l.	PROPN
ftr-336	139	37	rev	rev	PROPN
ftr-336	139	38	.	.	PROPN
ftr-336	139	39	1167	1167	NUM
ftr-336	139	40	(	(	PUNCT
ftr-336	139	41	2005	2005	NUM
ftr-336	139	42	)	)	PUNCT
ftr-336	139	43	;	;	PUNCT
ftr-336	139	44	lily	lily	ADJ
ftr-336	139	45	kahng	kahng	PROPN
ftr-336	139	46	,	,	PUNCT
ftr-336	139	47	innocent	innocent	ADJ
ftr-336	139	48	spouses	spouse	NOUN
ftr-336	139	49	:	:	PUNCT
ftr-336	139	50	a	a	DET
ftr-336	139	51	critique	critique	NOUN
ftr-336	139	52	of	of	ADP
ftr-336	139	53	the	the	DET
ftr-336	139	54	new	new	ADJ
ftr-336	139	55	tax	tax	NOUN
ftr-336	139	56	laws	law	NOUN
ftr-336	139	57	governing	govern	VERB
ftr-336	139	58	joint	joint	ADJ
ftr-336	139	59	and	and	CCONJ
ftr-336	139	60	several	several	ADJ
ftr-336	139	61	tax	tax	NOUN
ftr-336	139	62	liability	liability	NOUN
ftr-336	139	63	,	,	PUNCT
ftr-336	139	64	49	49	NUM
ftr-336	139	65	vill	vill	NOUN
ftr-336	139	66	.	.	PUNCT
ftr-336	140	1	l.	l.	PROPN
ftr-336	140	2	rev	rev	PROPN
ftr-336	140	3	.	.	PROPN
ftr-336	140	4	261	261	NUM
ftr-336	140	5	(	(	PUNCT
ftr-336	140	6	2004	2004	NUM
ftr-336	140	7	)	)	PUNCT
ftr-336	140	8	;	;	PUNCT
ftr-336	140	9	svetlana	svetlana	PROPN
ftr-336	140	10	g.	g.	PROPN
ftr-336	140	11	attestatova	attestatova	PROPN
ftr-336	140	12	,	,	PUNCT
ftr-336	140	13	note	note	VERB
ftr-336	140	14	,	,	PUNCT
ftr-336	140	15	the	the	DET
ftr-336	140	16	bonds	bond	NOUN
ftr-336	140	17	of	of	ADP
ftr-336	140	18	joint	joint	ADJ
ftr-336	140	19	tax	tax	NOUN
ftr-336	140	20	liability	liability	NOUN
ftr-336	140	21	should	should	AUX
ftr-336	140	22	not	not	PART
ftr-336	140	23	be	be	AUX
ftr-336	140	24	stronger	strong	ADJ
ftr-336	140	25	than	than	ADP
ftr-336	140	26	marriage	marriage	NOUN
ftr-336	140	27	:	:	PUNCT
ftr-336	140	28	congressional	congressional	ADJ
ftr-336	140	29	intent	intent	NOUN
ftr-336	140	30	behind	behind	ADP
ftr-336	140	31	§	§	PROPN
ftr-336	140	32	6015(c	6015(c	NOUN
ftr-336	140	33	)	)	PUNCT
ftr-336	140	34	separation	separation	NOUN
ftr-336	140	35	of	of	ADP
ftr-336	140	36	liability	liability	NOUN
ftr-336	140	37	relief	relief	NOUN
ftr-336	140	38	,	,	PUNCT
ftr-336	140	39	78	78	NUM
ftr-336	140	40	wash	wash	NOUN
ftr-336	140	41	.	.	PUNCT
ftr-336	141	1	l.	l.	PROPN
ftr-336	141	2	rev	rev	PROPN
ftr-336	141	3	.	.	PROPN
ftr-336	141	4	831	831	NUM
ftr-336	141	5	(	(	PUNCT
ftr-336	141	6	2003	2003	NUM
ftr-336	141	7	)	)	PUNCT
ftr-336	142	1	[	[	X
ftr-336	142	2	hereinafter	hereinafter	NOUN
ftr-336	142	3	attestatova	attestatova	PROPN
ftr-336	142	4	,	,	PUNCT
ftr-336	142	5	bonds	bond	NOUN
ftr-336	142	6	of	of	ADP
ftr-336	142	7	joint	joint	ADJ
ftr-336	142	8	tax	tax	NOUN
ftr-336	142	9	liability	liability	NOUN
ftr-336	142	10	]	]	PUNCT
ftr-336	142	11	;	;	PUNCT
ftr-336	142	12	kari	kari	X
ftr-336	142	13	smoker	smoker	NOUN
ftr-336	142	14	,	,	PUNCT
ftr-336	142	15	comment	comment	NOUN
ftr-336	142	16	,	,	PUNCT
ftr-336	142	17	irs	irs	PROPN
ftr-336	142	18	restructuring	restructuring	NOUN
ftr-336	142	19	and	and	CCONJ
ftr-336	142	20	reform	reform	NOUN
ftr-336	142	21	act	act	NOUN
ftr-336	142	22	of	of	ADP
ftr-336	142	23	1998	1998	NUM
ftr-336	142	24	:	:	PUNCT
ftr-336	142	25	expanded	expand	VERB
ftr-336	142	26	relief	relief	NOUN
ftr-336	142	27	for	for	ADP
ftr-336	142	28	innocent	innocent	ADJ
ftr-336	142	29	spouses	spouse	NOUN
ftr-336	142	30	—	—	PUNCT
ftr-336	142	31	at	at	ADP
ftr-336	142	32	what	what	DET
ftr-336	142	33	cost	cost	NOUN
ftr-336	142	34	?	?	PUNCT
ftr-336	143	1	a	a	DET
ftr-336	143	2	feminist	feminist	PROPN
ftr-336	143	3	perspective	perspective	NOUN
ftr-336	143	4	,	,	PUNCT
ftr-336	143	5	60	60	NUM
ftr-336	143	6	ohio	ohio	PROPN
ftr-336	143	7	st	st	PROPN
ftr-336	143	8	.	.	PROPN
ftr-336	143	9	l.	l.	PROPN
ftr-336	143	10	j.	j.	PROPN
ftr-336	143	11	2045	2045	NUM
ftr-336	143	12	(	(	PUNCT
ftr-336	143	13	1999	1999	NUM
ftr-336	143	14	)	)	PUNCT
ftr-336	143	15	;	;	PUNCT
ftr-336	143	16	amy	amy	PROPN
ftr-336	143	17	c.	c.	PROPN
ftr-336	143	18	christian	christian	PROPN
ftr-336	143	19	,	,	PUNCT
ftr-336	143	20	joint	joint	ADJ
ftr-336	143	21	and	and	CCONJ
ftr-336	143	22	several	several	ADJ
ftr-336	143	23	liability	liability	NOUN
ftr-336	143	24	and	and	CCONJ
ftr-336	143	25	the	the	DET
ftr-336	143	26	joint	joint	ADJ
ftr-336	143	27	return	return	NOUN
ftr-336	143	28	,	,	PUNCT
ftr-336	143	29	66	66	NUM
ftr-336	143	30	u.	u.	NOUN
ftr-336	143	31	cin	cin	PROPN
ftr-336	143	32	.	.	PUNCT
ftr-336	144	1	l.	l.	PROPN
ftr-336	144	2	rev	rev	PROPN
ftr-336	144	3	.	.	PROPN
ftr-336	144	4	535	535	NUM
ftr-336	144	5	,	,	PUNCT
ftr-336	144	6	535	535	NUM
ftr-336	144	7	(	(	PUNCT
ftr-336	144	8	1998	1998	NUM
ftr-336	144	9	)	)	PUNCT
ftr-336	145	1	[	[	X
ftr-336	145	2	hereinafter	hereinafter	NOUN
ftr-336	145	3	christian	christian	PROPN
ftr-336	145	4	,	,	PUNCT
ftr-336	145	5	joint	joint	ADJ
ftr-336	145	6	and	and	CCONJ
ftr-336	145	7	several	several	ADJ
ftr-336	145	8	liability	liability	NOUN
ftr-336	145	9	]	]	PUNCT
ftr-336	145	10	.	.	PUNCT
ftr-336	146	1	in	in	ADP
ftr-336	146	2	addition	addition	NOUN
ftr-336	146	3	,	,	PUNCT
ftr-336	146	4	one	one	NUM
ftr-336	146	5	practitioner	practitioner	NOUN
ftr-336	146	6	recently	recently	ADV
ftr-336	146	7	completed	complete	VERB
ftr-336	146	8	a	a	DET
ftr-336	146	9	how	how	ADV
ftr-336	146	10	-	-	PUNCT
ftr-336	146	11	to	to	PART
ftr-336	146	12	book	book	NOUN
ftr-336	146	13	for	for	ADP
ftr-336	146	14	seeking	seek	VERB
ftr-336	146	15	innocent	innocent	ADJ
ftr-336	146	16	spouse	spouse	NOUN
ftr-336	146	17	relief	relief	NOUN
ftr-336	146	18	.	.	PUNCT
ftr-336	147	1	robert	robert	PROPN
ftr-336	147	2	b.	b.	PROPN
ftr-336	147	3	nadler	nadler	PROPN
ftr-336	147	4	,	,	PUNCT
ftr-336	147	5	a	a	DET
ftr-336	147	6	practitioner	practitioner	NOUN
ftr-336	147	7	’s	’s	PART
ftr-336	147	8	guide	guide	NOUN
ftr-336	147	9	to	to	ADP
ftr-336	147	10	innocent	innocent	ADJ
ftr-336	147	11	spouse	spouse	NOUN
ftr-336	147	12	relief	relief	NOUN
ftr-336	147	13	:	:	PUNCT
ftr-336	147	14	proven	prove	VERB
ftr-336	147	15	strategies	strategy	NOUN
ftr-336	147	16	for	for	ADP
ftr-336	147	17	winning	win	VERB
ftr-336	147	18	section	section	NOUN
ftr-336	147	19	6015	6015	NUM
ftr-336	147	20	tax	tax	NOUN
ftr-336	147	21	cases	case	NOUN
ftr-336	147	22	(	(	PUNCT
ftr-336	147	23	2011	2011	NUM
ftr-336	147	24	)	)	PUNCT
ftr-336	148	1	[	[	X
ftr-336	148	2	hereinafter	hereinafter	NOUN
ftr-336	148	3	nadler	nadler	NOUN
ftr-336	148	4	,	,	PUNCT
ftr-336	148	5	innocent	innocent	ADJ
ftr-336	148	6	spouse	spouse	NOUN
ftr-336	148	7	relief	relief	NOUN
ftr-336	148	8	]	]	X
ftr-336	148	9	.	.	PUNCT
ftr-336	149	1	21	21	NUM
ftr-336	149	2	.	.	PUNCT
ftr-336	150	1	christian	christian	ADJ
ftr-336	150	2	,	,	PUNCT
ftr-336	150	3	joint	joint	ADJ
ftr-336	150	4	and	and	CCONJ
ftr-336	150	5	several	several	ADJ
ftr-336	150	6	liability	liability	NOUN
ftr-336	150	7	,	,	PUNCT
ftr-336	150	8	supra	supra	ADJ
ftr-336	150	9	note	note	NOUN
ftr-336	150	10	20	20	NUM
ftr-336	150	11	,	,	PUNCT
ftr-336	150	12	at	at	ADP
ftr-336	150	13	536	536	NUM
ftr-336	150	14	;	;	PUNCT
ftr-336	150	15	beck	beck	NOUN
ftr-336	150	16	,	,	PUNCT
ftr-336	150	17	failure	failure	NOUN
ftr-336	150	18	,	,	PUNCT
ftr-336	150	19	supra	supra	ADJ
ftr-336	150	20	note	note	NOUN
ftr-336	150	21	20	20	NUM
ftr-336	150	22	,	,	PUNCT
ftr-336	150	23	at	at	ADP
ftr-336	150	24	931	931	NUM
ftr-336	150	25	;	;	PUNCT
ftr-336	150	26	steve	steve	PROPN
ftr-336	150	27	johnson	johnson	PROPN
ftr-336	150	28	,	,	PUNCT
ftr-336	150	29	should	should	AUX
ftr-336	150	30	congress	congress	PROPN
ftr-336	150	31	reform	reform	VERB
ftr-336	150	32	the	the	DET
ftr-336	150	33	1998	1998	NUM
ftr-336	150	34	reform	reform	NOUN
ftr-336	150	35	act	act	PROPN
ftr-336	150	36	:	:	PUNCT
ftr-336	150	37	the	the	DET
ftr-336	150	38	1998	1998	NUM
ftr-336	150	39	act	act	NOUN
ftr-336	150	40	and	and	CCONJ
ftr-336	150	41	the	the	DET
ftr-336	150	42	resources	resource	NOUN
ftr-336	150	43	link	link	VERB
ftr-336	150	44	between	between	ADP
ftr-336	150	45	tax	tax	NOUN
ftr-336	150	46	compliance	compliance	NOUN
ftr-336	150	47	and	and	CCONJ
ftr-336	150	48	tax	tax	NOUN
ftr-336	150	49	simplification	simplification	NOUN
ftr-336	150	50	,	,	PUNCT
ftr-336	150	51	51	51	NUM
ftr-336	150	52	kan	kan	X
ftr-336	150	53	.	.	PUNCT
ftr-336	151	1	l.	l.	PROPN
ftr-336	151	2	rev	rev	PROPN
ftr-336	151	3	.	.	PROPN
ftr-336	151	4	1013	1013	NUM
ftr-336	151	5	,	,	PUNCT
ftr-336	151	6	1058	1058	NUM
ftr-336	151	7	(	(	PUNCT
ftr-336	151	8	2003	2003	NUM
ftr-336	151	9	)	)	PUNCT
ftr-336	151	10	.	.	PUNCT
ftr-336	152	1	2012	2012	NUM
ftr-336	152	2	]	]	PUNCT
ftr-336	152	3	empirical	empirical	ADJ
ftr-336	152	4	study	study	NOUN
ftr-336	152	5	of	of	ADP
ftr-336	152	6	innocent	innocent	ADJ
ftr-336	152	7	spouse	spouse	NOUN
ftr-336	152	8	relief	relief	NOUN
ftr-336	152	9	635	635	NUM
ftr-336	152	10	is	be	AUX
ftr-336	152	11	written	write	VERB
ftr-336	152	12	reviews	review	VERB
ftr-336	152	13	a	a	DET
ftr-336	152	14	subset	subset	NOUN
ftr-336	152	15	of	of	ADP
ftr-336	152	16	the	the	DET
ftr-336	152	17	cases	case	NOUN
ftr-336	152	18	analyzed	analyze	VERB
ftr-336	152	19	below	below	ADV
ftr-336	152	20	,	,	PUNCT
ftr-336	152	21	none	none	NOUN
ftr-336	152	22	makes	make	VERB
ftr-336	152	23	a	a	DET
ftr-336	152	24	systematic	systematic	ADJ
ftr-336	152	25	evaluation	evaluation	NOUN
ftr-336	152	26	of	of	ADP
ftr-336	152	27	them	they	PRON
ftr-336	152	28	.	.	PUNCT
ftr-336	153	1	consequently	consequently	ADV
ftr-336	153	2	,	,	PUNCT
ftr-336	153	3	the	the	DET
ftr-336	153	4	authors	author	NOUN
ftr-336	153	5	’	’	PART
ftr-336	153	6	normative	normative	ADJ
ftr-336	153	7	assessments	assessment	NOUN
ftr-336	153	8	often	often	ADV
ftr-336	153	9	assume	assume	VERB
ftr-336	153	10	an	an	DET
ftr-336	153	11	empirical	empirical	ADJ
ftr-336	153	12	result	result	NOUN
ftr-336	153	13	.	.	PUNCT
ftr-336	154	1	part	part	NOUN
ftr-336	154	2	iii	iii	NUM
ftr-336	154	3	of	of	ADP
ftr-336	154	4	this	this	DET
ftr-336	154	5	article	article	NOUN
ftr-336	154	6	provides	provide	VERB
ftr-336	154	7	empirical	empirical	ADJ
ftr-336	154	8	data	datum	NOUN
ftr-336	154	9	for	for	ADP
ftr-336	154	10	those	those	PRON
ftr-336	154	11	engaged	engage	VERB
ftr-336	154	12	in	in	ADP
ftr-336	154	13	this	this	DET
ftr-336	154	14	debate	debate	NOUN
ftr-336	154	15	and	and	CCONJ
ftr-336	154	16	an	an	DET
ftr-336	154	17	examination	examination	NOUN
ftr-336	154	18	of	of	ADP
ftr-336	154	19	whether	whether	SCONJ
ftr-336	154	20	courts	court	NOUN
ftr-336	154	21	are	be	AUX
ftr-336	154	22	implementing	implement	VERB
ftr-336	154	23	the	the	DET
ftr-336	154	24	law	law	NOUN
ftr-336	154	25	as	as	SCONJ
ftr-336	154	26	congress	congress	PROPN
ftr-336	154	27	intended	intend	VERB
ftr-336	154	28	.	.	PUNCT
ftr-336	155	1	a	a	DET
ftr-336	155	2	content	content	NOUN
ftr-336	155	3	analysis	analysis	NOUN
ftr-336	155	4	of	of	ADP
ftr-336	155	5	the	the	DET
ftr-336	155	6	444	444	NUM
ftr-336	155	7	cases	case	NOUN
ftr-336	155	8	on	on	ADP
ftr-336	155	9	innocent	innocent	ADJ
ftr-336	155	10	spouse	spouse	NOUN
ftr-336	155	11	relief	relief	NOUN
ftr-336	155	12	decided	decide	VERB
ftr-336	155	13	between	between	ADP
ftr-336	155	14	july	july	PROPN
ftr-336	155	15	22	22	NUM
ftr-336	155	16	,	,	PUNCT
ftr-336	155	17	1998	1998	NUM
ftr-336	155	18	,	,	PUNCT
ftr-336	155	19	the	the	DET
ftr-336	155	20	effective	effective	ADJ
ftr-336	155	21	date	date	NOUN
ftr-336	155	22	of	of	ADP
ftr-336	155	23	the	the	DET
ftr-336	155	24	latest	late	ADJ
ftr-336	155	25	round	round	NOUN
ftr-336	155	26	of	of	ADP
ftr-336	155	27	legislative	legislative	ADJ
ftr-336	155	28	change	change	NOUN
ftr-336	155	29	,	,	PUNCT
ftr-336	155	30	and	and	CCONJ
ftr-336	155	31	april	april	PROPN
ftr-336	155	32	15	15	NUM
ftr-336	155	33	,	,	PUNCT
ftr-336	155	34	2011	2011	NUM
ftr-336	155	35	,	,	PUNCT
ftr-336	155	36	requires	require	VERB
ftr-336	155	37	an	an	DET
ftr-336	155	38	examination	examination	NOUN
ftr-336	155	39	of	of	ADP
ftr-336	155	40	these	these	DET
ftr-336	155	41	cases	case	NOUN
ftr-336	155	42	’	'	PUNCT
ftr-336	155	43	murky	murky	ADJ
ftr-336	155	44	facts	fact	NOUN
ftr-336	155	45	and	and	CCONJ
ftr-336	155	46	circumstances	circumstance	NOUN
ftr-336	155	47	.	.	PUNCT
ftr-336	156	1	this	this	DET
ftr-336	156	2	analysis	analysis	NOUN
ftr-336	156	3	finds	find	VERB
ftr-336	156	4	that	that	SCONJ
ftr-336	156	5	,	,	PUNCT
ftr-336	156	6	although	although	SCONJ
ftr-336	156	7	there	there	PRON
ftr-336	156	8	remains	remain	VERB
ftr-336	156	9	uncertainty	uncertainty	NOUN
ftr-336	156	10	as	as	ADP
ftr-336	156	11	to	to	ADP
ftr-336	156	12	how	how	SCONJ
ftr-336	156	13	a	a	DET
ftr-336	156	14	particular	particular	ADJ
ftr-336	156	15	case	case	NOUN
ftr-336	156	16	will	will	AUX
ftr-336	156	17	be	be	AUX
ftr-336	156	18	decided	decide	VERB
ftr-336	156	19	ex	ex	PRON
ftr-336	156	20	ante	ante	NOUN
ftr-336	156	21	,	,	PUNCT
ftr-336	156	22	courts	court	NOUN
ftr-336	156	23	are	be	AUX
ftr-336	156	24	doing	do	VERB
ftr-336	156	25	a	a	DET
ftr-336	156	26	relatively	relatively	ADV
ftr-336	156	27	good	good	ADJ
ftr-336	156	28	job	job	NOUN
ftr-336	156	29	implementing	implement	VERB
ftr-336	156	30	congress	congress	PROPN
ftr-336	156	31	’s	’s	PART
ftr-336	156	32	intent	intent	NOUN
ftr-336	156	33	.	.	PUNCT
ftr-336	157	1	however	however	ADV
ftr-336	157	2	,	,	PUNCT
ftr-336	157	3	courts	court	NOUN
ftr-336	157	4	have	have	AUX
ftr-336	157	5	not	not	PART
ftr-336	157	6	developed	develop	VERB
ftr-336	157	7	consistent	consistent	ADJ
ftr-336	157	8	interpretations	interpretation	NOUN
ftr-336	157	9	of	of	ADP
ftr-336	157	10	the	the	DET
ftr-336	157	11	factors	factor	NOUN
ftr-336	157	12	the	the	DET
ftr-336	157	13	treasury	treasury	PROPN
ftr-336	157	14	department	department	PROPN
ftr-336	157	15	uses	use	VERB
ftr-336	157	16	to	to	PART
ftr-336	157	17	define	define	VERB
ftr-336	157	18	that	that	DET
ftr-336	157	19	intent	intent	NOUN
ftr-336	157	20	.	.	PUNCT
ftr-336	158	1	part	part	NOUN
ftr-336	158	2	iv	iv	NUM
ftr-336	158	3	concludes	conclude	VERB
ftr-336	158	4	with	with	ADP
ftr-336	158	5	reasons	reason	NOUN
ftr-336	158	6	for	for	ADP
ftr-336	158	7	these	these	DET
ftr-336	158	8	results	result	NOUN
ftr-336	158	9	;	;	PUNCT
ftr-336	158	10	it	it	PRON
ftr-336	158	11	does	do	AUX
ftr-336	158	12	not	not	PART
ftr-336	158	13	make	make	VERB
ftr-336	158	14	a	a	DET
ftr-336	158	15	normative	normative	ADJ
ftr-336	158	16	evaluation	evaluation	NOUN
ftr-336	158	17	of	of	ADP
ftr-336	158	18	whether	whether	SCONJ
ftr-336	158	19	this	this	DET
ftr-336	158	20	relief	relief	NOUN
ftr-336	158	21	is	be	AUX
ftr-336	158	22	sufficient	sufficient	ADJ
ftr-336	158	23	or	or	CCONJ
ftr-336	158	24	whether	whether	SCONJ
ftr-336	158	25	courts	court	NOUN
ftr-336	158	26	should	should	AUX
ftr-336	158	27	implement	implement	VERB
ftr-336	158	28	a	a	DET
ftr-336	158	29	statute	statute	NOUN
ftr-336	158	30	in	in	ADP
ftr-336	158	31	accordance	accordance	NOUN
ftr-336	158	32	with	with	ADP
ftr-336	158	33	its	its	PRON
ftr-336	158	34	legislative	legislative	ADJ
ftr-336	158	35	history	history	NOUN
ftr-336	158	36	.	.	PUNCT
ftr-336	159	1	the	the	DET
ftr-336	159	2	normative	normative	ADJ
ftr-336	159	3	evaluation	evaluation	NOUN
ftr-336	159	4	will	will	AUX
ftr-336	159	5	come	come	VERB
ftr-336	159	6	in	in	ADP
ftr-336	159	7	the	the	DET
ftr-336	159	8	second	second	ADJ
ftr-336	159	9	part	part	NOUN
ftr-336	159	10	of	of	ADP
ftr-336	159	11	a	a	DET
ftr-336	159	12	two	two	NUM
ftr-336	159	13	-	-	PUNCT
ftr-336	159	14	part	part	NOUN
ftr-336	159	15	project	project	NOUN
ftr-336	159	16	.	.	PUNCT
ftr-336	160	1	this	this	DET
ftr-336	160	2	first	first	ADJ
ftr-336	160	3	part	part	NOUN
ftr-336	160	4	examines	examine	VERB
ftr-336	160	5	whether	whether	SCONJ
ftr-336	160	6	the	the	DET
ftr-336	160	7	cases	case	NOUN
ftr-336	160	8	handed	hand	VERB
ftr-336	160	9	down	down	ADP
ftr-336	160	10	since	since	SCONJ
ftr-336	160	11	1998	1998	NUM
ftr-336	160	12	show	show	VERB
ftr-336	160	13	that	that	SCONJ
ftr-336	160	14	the	the	DET
ftr-336	160	15	regime	regime	NOUN
ftr-336	160	16	is	be	AUX
ftr-336	160	17	accomplishing	accomplish	VERB
ftr-336	160	18	its	its	PRON
ftr-336	160	19	legislative	legislative	ADJ
ftr-336	160	20	purpose	purpose	NOUN
ftr-336	160	21	,	,	PUNCT
ftr-336	160	22	and	and	CCONJ
ftr-336	160	23	the	the	DET
ftr-336	160	24	second	second	ADJ
ftr-336	160	25	part	part	NOUN
ftr-336	160	26	will	will	AUX
ftr-336	160	27	assess	assess	VERB
ftr-336	160	28	whether	whether	SCONJ
ftr-336	160	29	we	we	PRON
ftr-336	160	30	should	should	AUX
ftr-336	160	31	be	be	AUX
ftr-336	160	32	satisfied	satisfied	ADJ
ftr-336	160	33	with	with	ADP
ftr-336	160	34	that	that	DET
ftr-336	160	35	result	result	NOUN
ftr-336	160	36	or	or	CCONJ
ftr-336	160	37	whether	whether	SCONJ
ftr-336	160	38	we	we	PRON
ftr-336	160	39	should	should	AUX
ftr-336	160	40	prefer	prefer	VERB
ftr-336	160	41	one	one	NUM
ftr-336	160	42	of	of	ADP
ftr-336	160	43	the	the	DET
ftr-336	160	44	proffered	proffered	ADJ
ftr-336	160	45	alternatives	alternative	NOUN
ftr-336	160	46	.	.	PUNCT
ftr-336	161	1	thus	thus	ADV
ftr-336	161	2	,	,	PUNCT
ftr-336	161	3	this	this	DET
ftr-336	161	4	article	article	NOUN
ftr-336	161	5	is	be	AUX
ftr-336	161	6	an	an	DET
ftr-336	161	7	objective	objective	ADJ
ftr-336	161	8	analysis	analysis	NOUN
ftr-336	161	9	of	of	ADP
ftr-336	161	10	the	the	DET
ftr-336	161	11	law	law	NOUN
ftr-336	161	12	as	as	SCONJ
ftr-336	161	13	it	it	PRON
ftr-336	161	14	operates	operate	VERB
ftr-336	161	15	and	and	CCONJ
ftr-336	161	16	judges	judge	VERB
ftr-336	161	17	the	the	DET
ftr-336	161	18	success	success	NOUN
ftr-336	161	19	and	and	CCONJ
ftr-336	161	20	failure	failure	NOUN
ftr-336	161	21	of	of	ADP
ftr-336	161	22	the	the	DET
ftr-336	161	23	innocent	innocent	ADJ
ftr-336	161	24	spouse	spouse	NOUN
ftr-336	161	25	law	law	NOUN
ftr-336	161	26	from	from	ADP
ftr-336	161	27	congress	congress	PROPN
ftr-336	161	28	’s	’s	PART
ftr-336	161	29	perspective	perspective	NOUN
ftr-336	161	30	.	.	PUNCT
ftr-336	162	1	part	part	PROPN
ftr-336	162	2	ii	ii	PROPN
ftr-336	162	3	.	.	PUNCT
ftr-336	163	1	the	the	DET
ftr-336	163	2	law	law	NOUN
ftr-336	163	3	in	in	ADP
ftr-336	163	4	development	development	NOUN
ftr-336	163	5	the	the	DET
ftr-336	163	6	internal	internal	PROPN
ftr-336	163	7	revenue	revenue	NOUN
ftr-336	163	8	code	code	NOUN
ftr-336	163	9	requires	require	VERB
ftr-336	163	10	anyone	anyone	PRON
ftr-336	163	11	liable	liable	ADJ
ftr-336	163	12	for	for	ADP
ftr-336	163	13	federal	federal	ADJ
ftr-336	163	14	income	income	NOUN
ftr-336	163	15	tax	tax	NOUN
ftr-336	163	16	to	to	PART
ftr-336	163	17	file	file	VERB
ftr-336	163	18	a	a	DET
ftr-336	163	19	federal	federal	ADJ
ftr-336	163	20	tax	tax	NOUN
ftr-336	163	21	return.22	return.22	NOUN
ftr-336	163	22	married	married	ADJ
ftr-336	163	23	couples	couple	NOUN
ftr-336	163	24	are	be	AUX
ftr-336	163	25	allowed	allow	VERB
ftr-336	163	26	to	to	PART
ftr-336	163	27	calculate	calculate	VERB
ftr-336	163	28	their	their	PRON
ftr-336	163	29	liability	liability	NOUN
ftr-336	163	30	by	by	ADP
ftr-336	163	31	filing	file	VERB
ftr-336	163	32	jointly.23	jointly.23	PROPN
ftr-336	163	33	if	if	SCONJ
ftr-336	163	34	couples	couple	NOUN
ftr-336	163	35	choose	choose	VERB
ftr-336	163	36	to	to	PART
ftr-336	163	37	file	file	VERB
ftr-336	163	38	jointly	jointly	ADV
ftr-336	163	39	,	,	PUNCT
ftr-336	163	40	both	both	DET
ftr-336	163	41	spouses	spouse	NOUN
ftr-336	163	42	are	be	AUX
ftr-336	163	43	required	require	VERB
ftr-336	163	44	to	to	PART
ftr-336	163	45	sign	sign	VERB
ftr-336	163	46	the	the	DET
ftr-336	163	47	joint	joint	ADJ
ftr-336	163	48	return	return	NOUN
ftr-336	163	49	;	;	PUNCT
ftr-336	163	50	however	however	ADV
ftr-336	163	51	,	,	PUNCT
ftr-336	163	52	failure	failure	NOUN
ftr-336	163	53	to	to	PART
ftr-336	163	54	sign	sign	VERB
ftr-336	163	55	the	the	DET
ftr-336	163	56	joint	joint	ADJ
ftr-336	163	57	return	return	NOUN
ftr-336	163	58	is	be	AUX
ftr-336	163	59	not	not	PART
ftr-336	163	60	an	an	DET
ftr-336	163	61	absolute	absolute	ADJ
ftr-336	163	62	bar	bar	NOUN
ftr-336	163	63	to	to	ADP
ftr-336	163	64	its	its	PRON
ftr-336	163	65	validity.24	validity.24	NOUN
ftr-336	163	66	spouses	spouse	NOUN
ftr-336	163	67	’	'	PUNCT
ftr-336	163	68	intent	intent	NOUN
ftr-336	163	69	is	be	AUX
ftr-336	163	70	the	the	DET
ftr-336	163	71	dispositive	dispositive	ADJ
ftr-336	163	72	factor.25	factor.25	NOUN
ftr-336	163	73	couples	couple	NOUN
ftr-336	163	74	may	may	AUX
ftr-336	163	75	choose	choose	VERB
ftr-336	163	76	to	to	PART
ftr-336	163	77	file	file	VERB
ftr-336	163	78	jointly	jointly	ADV
ftr-336	163	79	for	for	ADP
ftr-336	163	80	many	many	ADJ
ftr-336	163	81	reasons	reason	NOUN
ftr-336	163	82	.	.	PUNCT
ftr-336	164	1	joint	joint	ADJ
ftr-336	164	2	filing	filing	NOUN
ftr-336	164	3	generally	generally	ADV
ftr-336	164	4	offers	offer	VERB
ftr-336	164	5	favorable	favorable	ADJ
ftr-336	164	6	tax	tax	NOUN
ftr-336	164	7	brackets	bracket	NOUN
ftr-336	164	8	(	(	PUNCT
ftr-336	164	9	compared	compare	VERB
ftr-336	164	10	to	to	ADP
ftr-336	164	11	filing	file	VERB
ftr-336	164	12	as	as	ADP
ftr-336	164	13	married	married	ADJ
ftr-336	164	14	filing	filing	NOUN
ftr-336	164	15	separately	separately	ADV
ftr-336	164	16	)	)	PUNCT
ftr-336	164	17	,	,	PUNCT
ftr-336	164	18	the	the	DET
ftr-336	164	19	ability	ability	NOUN
ftr-336	164	20	to	to	PART
ftr-336	164	21	claim	claim	VERB
ftr-336	164	22	certain	certain	ADJ
ftr-336	164	23	tax	tax	NOUN
ftr-336	164	24	credits	credit	NOUN
ftr-336	164	25	,	,	PUNCT
ftr-336	164	26	administrative	administrative	ADJ
ftr-336	164	27	convenience	convenience	NOUN
ftr-336	164	28	,	,	PUNCT
ftr-336	164	29	and	and	CCONJ
ftr-336	164	30	other	other	ADJ
ftr-336	164	31	real	real	ADJ
ftr-336	164	32	or	or	CCONJ
ftr-336	164	33	perceived	perceive	VERB
ftr-336	164	34	advantages	advantage	NOUN
ftr-336	164	35	.	.	PUNCT
ftr-336	165	1	22	22	NUM
ftr-336	165	2	.	.	PUNCT
ftr-336	165	3	i.r.c	i.r.c	NOUN
ftr-336	165	4	.	.	PUNCT
ftr-336	166	1	§	§	PROPN
ftr-336	166	2	6011(a	6011(a	NOUN
ftr-336	166	3	)	)	PUNCT
ftr-336	166	4	.	.	PUNCT
ftr-336	167	1	23	23	NUM
ftr-336	167	2	.	.	PUNCT
ftr-336	167	3	i.r.c	i.r.c	NOUN
ftr-336	167	4	.	.	PUNCT
ftr-336	168	1	§	§	PROPN
ftr-336	168	2	6013(a	6013(a	NUM
ftr-336	168	3	)	)	PUNCT
ftr-336	168	4	.	.	PUNCT
ftr-336	169	1	if	if	SCONJ
ftr-336	169	2	spouses	spouse	NOUN
ftr-336	169	3	do	do	AUX
ftr-336	169	4	not	not	PART
ftr-336	169	5	file	file	VERB
ftr-336	169	6	jointly	jointly	ADV
ftr-336	169	7	,	,	PUNCT
ftr-336	169	8	they	they	PRON
ftr-336	169	9	are	be	AUX
ftr-336	169	10	required	require	VERB
ftr-336	169	11	to	to	PART
ftr-336	169	12	file	file	VERB
ftr-336	169	13	as	as	ADP
ftr-336	169	14	married	married	ADJ
ftr-336	169	15	persons	person	NOUN
ftr-336	169	16	filing	file	VERB
ftr-336	169	17	separately	separately	ADV
ftr-336	169	18	.	.	PUNCT
ftr-336	170	1	i.r.c	i.r.c	NOUN
ftr-336	170	2	.	.	PUNCT
ftr-336	171	1	§	§	PROPN
ftr-336	171	2	1(d	1(d	NUM
ftr-336	171	3	)	)	PUNCT
ftr-336	171	4	.	.	PUNCT
ftr-336	172	1	24	24	NUM
ftr-336	172	2	.	.	PUNCT
ftr-336	172	3	reg	reg	NOUN
ftr-336	172	4	.	.	PUNCT
ftr-336	173	1	§	§	PROPN
ftr-336	173	2	1.6013	1.6013	NUM
ftr-336	173	3	-	-	SYM
ftr-336	173	4	1(a)(2	1(a)(2	NUM
ftr-336	173	5	)	)	PUNCT
ftr-336	173	6	.	.	PUNCT
ftr-336	174	1	25	25	NUM
ftr-336	174	2	.	.	PUNCT
ftr-336	175	1	see	see	VERB
ftr-336	175	2	malkin	malkin	PROPN
ftr-336	175	3	v.	v.	PROPN
ftr-336	175	4	united	united	PROPN
ftr-336	175	5	states	states	PROPN
ftr-336	175	6	,	,	PUNCT
ftr-336	175	7	3	3	NUM
ftr-336	175	8	f.supp	f.supp	NOUN
ftr-336	175	9	.	.	PUNCT
ftr-336	176	1	2d	2d	NUM
ftr-336	176	2	493	493	NUM
ftr-336	176	3	(	(	PUNCT
ftr-336	176	4	d.n.j	d.n.j	PROPN
ftr-336	176	5	.	.	PROPN
ftr-336	176	6	1998	1998	NUM
ftr-336	176	7	)	)	PUNCT
ftr-336	176	8	;	;	PUNCT
ftr-336	176	9	crew	crew	NOUN
ftr-336	176	10	v.	v.	PROPN
ftr-336	176	11	commissioner	commissioner	PROPN
ftr-336	176	12	,	,	PUNCT
ftr-336	176	13	44	44	NUM
ftr-336	176	14	t.c	t.c	PROPN
ftr-336	176	15	.	.	PROPN
ftr-336	176	16	memo	memo	NOUN
ftr-336	176	17	.	.	PUNCT
ftr-336	177	1	1145	1145	NUM
ftr-336	177	2	(	(	PUNCT
ftr-336	177	3	1982	1982	NUM
ftr-336	177	4	)	)	PUNCT
ftr-336	177	5	;	;	PUNCT
ftr-336	177	6	estate	estate	NOUN
ftr-336	177	7	of	of	ADP
ftr-336	177	8	campbell	campbell	PROPN
ftr-336	177	9	v.	v.	PROPN
ftr-336	177	10	commissioner	commissioner	PROPN
ftr-336	177	11	,	,	PUNCT
ftr-336	177	12	56	56	NUM
ftr-336	177	13	t.c	t.c	PROPN
ftr-336	177	14	.	.	PROPN
ftr-336	177	15	1	1	NUM
ftr-336	177	16	(	(	PUNCT
ftr-336	177	17	1971	1971	NUM
ftr-336	177	18	)	)	PUNCT
ftr-336	177	19	.	.	PUNCT
ftr-336	178	1	636	636	NUM
ftr-336	178	2	florid	florid	ADJ
ftr-336	178	3	tax	tax	NOUN
ftr-336	178	4	review	review	NOUN
ftr-336	179	1	[	[	X
ftr-336	179	2	vol.12:8	vol.12:8	NOUN
ftr-336	179	3	a	a	DET
ftr-336	179	4	separate	separate	ADJ
ftr-336	179	5	question	question	NOUN
ftr-336	179	6	from	from	ADP
ftr-336	179	7	how	how	SCONJ
ftr-336	179	8	married	married	ADJ
ftr-336	179	9	couples	couple	NOUN
ftr-336	179	10	file	file	VERB
ftr-336	179	11	their	their	PRON
ftr-336	179	12	returns	return	NOUN
ftr-336	179	13	is	be	AUX
ftr-336	179	14	how	how	SCONJ
ftr-336	179	15	does	do	AUX
ftr-336	179	16	the	the	DET
ftr-336	179	17	irs	irs	PROPN
ftr-336	179	18	collect	collect	VERB
ftr-336	179	19	the	the	DET
ftr-336	179	20	liability	liability	NOUN
ftr-336	179	21	due	due	ADJ
ftr-336	179	22	?	?	PUNCT
ftr-336	180	1	each	each	DET
ftr-336	180	2	spouse	spouse	NOUN
ftr-336	180	3	is	be	AUX
ftr-336	180	4	currently	currently	ADV
ftr-336	180	5	jointly	jointly	ADV
ftr-336	180	6	and	and	CCONJ
ftr-336	180	7	severally	severally	ADV
ftr-336	180	8	liable	liable	ADJ
ftr-336	180	9	for	for	ADP
ftr-336	180	10	the	the	DET
ftr-336	180	11	joint	joint	ADJ
ftr-336	180	12	return.26	return.26	NOUN
ftr-336	180	13	from	from	ADP
ftr-336	180	14	the	the	DET
ftr-336	180	15	collection	collection	NOUN
ftr-336	180	16	perspective	perspective	NOUN
ftr-336	180	17	,	,	PUNCT
ftr-336	180	18	once	once	ADV
ftr-336	180	19	a	a	DET
ftr-336	180	20	joint	joint	ADJ
ftr-336	180	21	return	return	NOUN
ftr-336	180	22	is	be	AUX
ftr-336	180	23	filed	file	VERB
ftr-336	180	24	,	,	PUNCT
ftr-336	180	25	the	the	DET
ftr-336	180	26	resulting	result	VERB
ftr-336	180	27	taxes	taxis	NOUN
ftr-336	180	28	are	be	AUX
ftr-336	180	29	not	not	PART
ftr-336	180	30	“	"	PUNCT
ftr-336	180	31	his	his	PRON
ftr-336	180	32	”	"	PUNCT
ftr-336	180	33	or	or	CCONJ
ftr-336	180	34	“	"	PUNCT
ftr-336	180	35	her	her	PRON
ftr-336	180	36	”	"	PUNCT
ftr-336	180	37	taxes	taxis	NOUN
ftr-336	180	38	but	but	CCONJ
ftr-336	180	39	“	"	PUNCT
ftr-336	180	40	their	their	PRON
ftr-336	180	41	”	"	PUNCT
ftr-336	180	42	taxes	taxis	NOUN
ftr-336	180	43	,	,	PUNCT
ftr-336	180	44	even	even	ADV
ftr-336	180	45	if	if	SCONJ
ftr-336	180	46	only	only	ADV
ftr-336	180	47	one	one	NUM
ftr-336	180	48	spouse	spouse	NOUN
ftr-336	180	49	earns	earn	VERB
ftr-336	180	50	the	the	DET
ftr-336	180	51	income	income	NOUN
ftr-336	180	52	reported	report	VERB
ftr-336	180	53	on	on	ADP
ftr-336	180	54	the	the	DET
ftr-336	180	55	return	return	NOUN
ftr-336	180	56	and	and	CCONJ
ftr-336	180	57	even	even	ADV
ftr-336	180	58	if	if	SCONJ
ftr-336	180	59	only	only	ADV
ftr-336	180	60	one	one	NUM
ftr-336	180	61	spouse	spouse	NOUN
ftr-336	180	62	participates	participate	VERB
ftr-336	180	63	in	in	ADP
ftr-336	180	64	the	the	DET
ftr-336	180	65	return	return	NOUN
ftr-336	180	66	’s	’s	PART
ftr-336	180	67	preparation	preparation	NOUN
ftr-336	180	68	.	.	PUNCT
ftr-336	181	1	a.	a.	NOUN
ftr-336	181	2	background	background	NOUN
ftr-336	181	3	the	the	DET
ftr-336	181	4	treasury	treasury	PROPN
ftr-336	181	5	department	department	PROPN
ftr-336	181	6	has	have	AUX
ftr-336	181	7	consistently	consistently	ADV
ftr-336	181	8	supported	support	VERB
ftr-336	181	9	joint	joint	ADJ
ftr-336	181	10	and	and	CCONJ
ftr-336	181	11	several	several	ADJ
ftr-336	181	12	liability	liability	NOUN
ftr-336	181	13	,	,	PUNCT
ftr-336	181	14	but	but	CCONJ
ftr-336	181	15	only	only	ADV
ftr-336	181	16	congressional	congressional	ADJ
ftr-336	181	17	action	action	NOUN
ftr-336	181	18	made	make	VERB
ftr-336	181	19	this	this	DET
ftr-336	181	20	result	result	NOUN
ftr-336	181	21	certain	certain	ADJ
ftr-336	181	22	.	.	PUNCT
ftr-336	182	1	the	the	DET
ftr-336	182	2	treasury	treasury	PROPN
ftr-336	182	3	department	department	NOUN
ftr-336	182	4	explained	explain	VERB
ftr-336	182	5	its	its	PRON
ftr-336	182	6	original	original	ADJ
ftr-336	182	7	imposition	imposition	NOUN
ftr-336	182	8	of	of	ADP
ftr-336	182	9	joint	joint	ADJ
ftr-336	182	10	and	and	CCONJ
ftr-336	182	11	several	several	ADJ
ftr-336	182	12	liability	liability	NOUN
ftr-336	182	13	in	in	ADP
ftr-336	182	14	1923	1923	NUM
ftr-336	182	15	on	on	ADP
ftr-336	182	16	the	the	DET
ftr-336	182	17	grounds	ground	NOUN
ftr-336	182	18	that	that	SCONJ
ftr-336	182	19	“	"	PUNCT
ftr-336	182	20	a	a	DET
ftr-336	182	21	single	single	ADJ
ftr-336	182	22	joint	joint	ADJ
ftr-336	182	23	return	return	NOUN
ftr-336	182	24	is	be	AUX
ftr-336	182	25	one	one	NUM
ftr-336	182	26	return	return	NOUN
ftr-336	182	27	of	of	ADP
ftr-336	182	28	a	a	DET
ftr-336	182	29	taxable	taxable	ADJ
ftr-336	182	30	unit	unit	NOUN
ftr-336	182	31	and	and	CCONJ
ftr-336	182	32	not	not	PART
ftr-336	182	33	two	two	NUM
ftr-336	182	34	returns	return	NOUN
ftr-336	182	35	of	of	ADP
ftr-336	182	36	two	two	NUM
ftr-336	182	37	units	unit	NOUN
ftr-336	182	38	on	on	ADP
ftr-336	182	39	one	one	NUM
ftr-336	182	40	sheet	sheet	NOUN
ftr-336	182	41	of	of	ADP
ftr-336	182	42	paper	paper	NOUN
ftr-336	182	43	.	.	PUNCT
ftr-336	183	1	”27	”27	ADV
ftr-336	183	2	however	however	ADV
ftr-336	183	3	,	,	PUNCT
ftr-336	183	4	in	in	ADP
ftr-336	183	5	the	the	DET
ftr-336	183	6	1935	1935	NUM
ftr-336	183	7	case	case	NOUN
ftr-336	183	8	of	of	ADP
ftr-336	183	9	cole	cole	PROPN
ftr-336	183	10	v.	v.	ADP
ftr-336	183	11	commissioner,28	commissioner,28	PROPN
ftr-336	183	12	the	the	DET
ftr-336	183	13	ninth	ninth	ADJ
ftr-336	183	14	circuit	circuit	NOUN
ftr-336	183	15	refused	refuse	VERB
ftr-336	183	16	to	to	PART
ftr-336	183	17	accept	accept	VERB
ftr-336	183	18	the	the	DET
ftr-336	183	19	executive	executive	ADJ
ftr-336	183	20	branch	branch	NOUN
ftr-336	183	21	’s	’s	PART
ftr-336	183	22	conclusion	conclusion	NOUN
ftr-336	183	23	,	,	PUNCT
ftr-336	183	24	arguing	argue	VERB
ftr-336	183	25	that	that	SCONJ
ftr-336	183	26	the	the	DET
ftr-336	183	27	joint	joint	ADJ
ftr-336	183	28	return	return	NOUN
ftr-336	183	29	did	do	AUX
ftr-336	183	30	not	not	PART
ftr-336	183	31	cause	cause	VERB
ftr-336	183	32	spouses	spouse	NOUN
ftr-336	183	33	to	to	PART
ftr-336	183	34	lose	lose	VERB
ftr-336	183	35	their	their	PRON
ftr-336	183	36	individual	individual	ADJ
ftr-336	183	37	identities	identity	NOUN
ftr-336	183	38	for	for	ADP
ftr-336	183	39	tax	tax	NOUN
ftr-336	183	40	purposes.29	purposes.29	NOUN
ftr-336	183	41	the	the	DET
ftr-336	183	42	language	language	NOUN
ftr-336	183	43	of	of	ADP
ftr-336	183	44	cole	cole	PROPN
ftr-336	183	45	left	leave	VERB
ftr-336	183	46	open	open	VERB
ftr-336	183	47	the	the	DET
ftr-336	183	48	possibility	possibility	NOUN
ftr-336	183	49	that	that	SCONJ
ftr-336	183	50	congress	congress	PROPN
ftr-336	183	51	could	could	AUX
ftr-336	183	52	impose	impose	VERB
ftr-336	183	53	joint	joint	ADJ
ftr-336	183	54	and	and	CCONJ
ftr-336	183	55	several	several	ADJ
ftr-336	183	56	liability	liability	NOUN
ftr-336	183	57	,	,	PUNCT
ftr-336	183	58	and	and	CCONJ
ftr-336	183	59	congress	congress	PROPN
ftr-336	183	60	did	do	AUX
ftr-336	183	61	so	so	ADV
ftr-336	183	62	in	in	ADP
ftr-336	183	63	1938.30	1938.30	NUM
ftr-336	183	64	the	the	DET
ftr-336	183	65	house	house	NOUN
ftr-336	183	66	concluded	conclude	VERB
ftr-336	183	67	,	,	PUNCT
ftr-336	183	68	“	"	PUNCT
ftr-336	183	69	it	it	PRON
ftr-336	183	70	is	be	AUX
ftr-336	183	71	necessary	necessary	ADJ
ftr-336	183	72	,	,	PUNCT
ftr-336	183	73	for	for	ADP
ftr-336	183	74	administrative	administrative	ADJ
ftr-336	183	75	reasons	reason	NOUN
ftr-336	183	76	,	,	PUNCT
ftr-336	183	77	that	that	SCONJ
ftr-336	183	78	any	any	DET
ftr-336	183	79	doubt	doubt	NOUN
ftr-336	183	80	as	as	ADP
ftr-336	183	81	to	to	ADP
ftr-336	183	82	the	the	DET
ftr-336	183	83	existence	existence	NOUN
ftr-336	183	84	of	of	ADP
ftr-336	183	85	such	such	ADJ
ftr-336	183	86	liability	liability	NOUN
ftr-336	183	87	should	should	AUX
ftr-336	183	88	be	be	AUX
ftr-336	183	89	set	set	VERB
ftr-336	183	90	at	at	ADP
ftr-336	183	91	rest	rest	NOUN
ftr-336	183	92	,	,	PUNCT
ftr-336	183	93	if	if	SCONJ
ftr-336	183	94	the	the	DET
ftr-336	183	95	privilege	privilege	NOUN
ftr-336	183	96	of	of	ADP
ftr-336	183	97	filing	file	VERB
ftr-336	183	98	such	such	ADJ
ftr-336	183	99	joint	joint	ADJ
ftr-336	183	100	returns	return	NOUN
ftr-336	183	101	is	be	AUX
ftr-336	183	102	continued	continue	VERB
ftr-336	183	103	.	.	PUNCT
ftr-336	184	1	”31	”31	PROPN
ftr-336	184	2	after	after	ADP
ftr-336	184	3	having	having	AUX
ftr-336	184	4	watched	watch	VERB
ftr-336	184	5	years	year	NOUN
ftr-336	184	6	of	of	ADP
ftr-336	184	7	litigation	litigation	NOUN
ftr-336	184	8	,	,	PUNCT
ftr-336	184	9	congress	congress	PROPN
ftr-336	184	10	gave	give	VERB
ftr-336	184	11	the	the	DET
ftr-336	184	12	executive	executive	ADJ
ftr-336	184	13	branch	branch	NOUN
ftr-336	184	14	a	a	DET
ftr-336	184	15	reprieve	reprieve	NOUN
ftr-336	184	16	from	from	ADP
ftr-336	184	17	future	future	ADJ
ftr-336	184	18	litigation	litigation	NOUN
ftr-336	184	19	on	on	ADP
ftr-336	184	20	the	the	DET
ftr-336	184	21	subject.32	subject.32	NOUN
ftr-336	184	22	in	in	ADP
ftr-336	184	23	the	the	DET
ftr-336	184	24	first	first	ADJ
ftr-336	184	25	five	five	NUM
ftr-336	184	26	decades	decade	NOUN
ftr-336	184	27	of	of	ADP
ftr-336	184	28	the	the	DET
ftr-336	184	29	income	income	NOUN
ftr-336	184	30	tax	tax	NOUN
ftr-336	184	31	,	,	PUNCT
ftr-336	184	32	the	the	DET
ftr-336	184	33	only	only	ADJ
ftr-336	184	34	means	mean	NOUN
ftr-336	184	35	for	for	ADP
ftr-336	184	36	overcoming	overcome	VERB
ftr-336	184	37	joint	joint	ADJ
ftr-336	184	38	and	and	CCONJ
ftr-336	184	39	several	several	ADJ
ftr-336	184	40	liability	liability	NOUN
ftr-336	184	41	was	be	AUX
ftr-336	184	42	for	for	ADP
ftr-336	184	43	a	a	DET
ftr-336	184	44	spouse	spouse	NOUN
ftr-336	184	45	to	to	PART
ftr-336	184	46	prove	prove	VERB
ftr-336	184	47	that	that	SCONJ
ftr-336	184	48	he	he	PRON
ftr-336	184	49	or	or	CCONJ
ftr-336	184	50	she	she	PRON
ftr-336	184	51	signed	sign	VERB
ftr-336	184	52	the	the	DET
ftr-336	184	53	return	return	NOUN
ftr-336	184	54	under	under	ADP
ftr-336	184	55	duress.33	duress.33	NOUN
ftr-336	184	56	this	this	DET
ftr-336	184	57	defense	defense	NOUN
ftr-336	184	58	is	be	AUX
ftr-336	184	59	still	still	ADV
ftr-336	184	60	available	available	ADJ
ftr-336	184	61	but	but	CCONJ
ftr-336	184	62	26	26	NUM
ftr-336	184	63	.	.	PUNCT
ftr-336	184	64	i.r.c	i.r.c	NOUN
ftr-336	184	65	.	.	PUNCT
ftr-336	185	1	§	§	PROPN
ftr-336	185	2	6013(d)(3	6013(d)(3	NUM
ftr-336	185	3	)	)	PUNCT
ftr-336	185	4	;	;	PUNCT
ftr-336	185	5	reg	reg	NOUN
ftr-336	185	6	.	.	PUNCT
ftr-336	186	1	§	§	PROPN
ftr-336	186	2	1.6013	1.6013	NUM
ftr-336	186	3	-	-	PUNCT
ftr-336	186	4	4(b	4(b	NUM
ftr-336	186	5	)	)	PUNCT
ftr-336	186	6	.	.	PUNCT
ftr-336	187	1	27	27	NUM
ftr-336	187	2	.	.	PUNCT
ftr-336	188	1	t.d	t.d	PROPN
ftr-336	188	2	.	.	PROPN
ftr-336	188	3	1882	1882	NUM
ftr-336	188	4	,	,	PUNCT
ftr-336	188	5	15	15	NUM
ftr-336	188	6	treas	trea	NOUN
ftr-336	188	7	.	.	PUNCT
ftr-336	189	1	dec	dec	PROPN
ftr-336	189	2	.	.	PROPN
ftr-336	190	1	int	int	PROPN
ftr-336	190	2	.	.	PUNCT
ftr-336	191	1	rev	rev	PROPN
ftr-336	191	2	.	.	PROPN
ftr-336	191	3	203	203	NUM
ftr-336	191	4	(	(	PUNCT
ftr-336	191	5	1913	1913	NUM
ftr-336	191	6	)	)	PUNCT
ftr-336	191	7	.	.	PUNCT
ftr-336	192	1	28	28	NUM
ftr-336	192	2	.	.	PUNCT
ftr-336	192	3	cole	cole	PROPN
ftr-336	192	4	v.	v.	PROPN
ftr-336	192	5	commissioner	commissioner	PROPN
ftr-336	192	6	,	,	PUNCT
ftr-336	192	7	81	81	NUM
ftr-336	192	8	f.2d	f.2d	ADP
ftr-336	192	9	485	485	NUM
ftr-336	192	10	(	(	PUNCT
ftr-336	192	11	9th	9th	ADJ
ftr-336	192	12	cir	cir	NOUN
ftr-336	192	13	.	.	PROPN
ftr-336	192	14	1935	1935	NUM
ftr-336	192	15	)	)	PUNCT
ftr-336	192	16	.	.	PUNCT
ftr-336	193	1	29	29	NUM
ftr-336	193	2	.	.	PUNCT
ftr-336	194	1	i	i	PRON
ftr-336	194	2	d.	d.	PROPN
ftr-336	194	3	30	30	NUM
ftr-336	194	4	.	.	PUNCT
ftr-336	195	1	revenue	revenue	NOUN
ftr-336	195	2	act	act	NOUN
ftr-336	195	3	of	of	ADP
ftr-336	195	4	1938	1938	NUM
ftr-336	195	5	,	,	PUNCT
ftr-336	195	6	pub	pub	NOUN
ftr-336	195	7	.	.	PUNCT
ftr-336	196	1	l.	l.	PROPN
ftr-336	196	2	no	no	INTJ
ftr-336	196	3	.	.	PROPN
ftr-336	197	1	75	75	NUM
ftr-336	197	2	-	-	SYM
ftr-336	197	3	554	554	NUM
ftr-336	197	4	,	,	PUNCT
ftr-336	197	5	§	§	PROPN
ftr-336	197	6	51(b	51(b	NUM
ftr-336	197	7	)	)	PUNCT
ftr-336	197	8	,	,	PUNCT
ftr-336	197	9	52	52	NUM
ftr-336	197	10	stat	stat	NOUN
ftr-336	197	11	.	.	PUNCT
ftr-336	198	1	447	447	NUM
ftr-336	198	2	,	,	PUNCT
ftr-336	198	3	476	476	NUM
ftr-336	198	4	(	(	PUNCT
ftr-336	198	5	1938	1938	NUM
ftr-336	198	6	)	)	PUNCT
ftr-336	198	7	;	;	PUNCT
ftr-336	198	8	h.r	h.r	PROPN
ftr-336	198	9	.	.	PROPN
ftr-336	198	10	rep	rep	PROPN
ftr-336	198	11	.	.	PROPN
ftr-336	199	1	no	no	INTJ
ftr-336	199	2	.	.	NOUN
ftr-336	200	1	75	75	NUM
ftr-336	200	2	-	-	SYM
ftr-336	200	3	1860	1860	NUM
ftr-336	200	4	,	,	PUNCT
ftr-336	200	5	at	at	ADP
ftr-336	200	6	29–30	29–30	NUM
ftr-336	200	7	,	,	PUNCT
ftr-336	200	8	48	48	NUM
ftr-336	200	9	(	(	PUNCT
ftr-336	200	10	1938	1938	NUM
ftr-336	200	11	)	)	PUNCT
ftr-336	200	12	;	;	PUNCT
ftr-336	200	13	h.r	h.r	PROPN
ftr-336	200	14	.	.	PROPN
ftr-336	200	15	conf	conf	PROPN
ftr-336	200	16	.	.	PUNCT
ftr-336	201	1	rep	rep	PROPN
ftr-336	201	2	.	.	PROPN
ftr-336	201	3	no	no	INTJ
ftr-336	201	4	.	.	NOUN
ftr-336	202	1	75	75	NUM
ftr-336	202	2	-	-	SYM
ftr-336	202	3	2330	2330	NUM
ftr-336	202	4	(	(	PUNCT
ftr-336	202	5	1938	1938	NUM
ftr-336	202	6	)	)	PUNCT
ftr-336	202	7	.	.	PUNCT
ftr-336	203	1	31	31	NUM
ftr-336	203	2	.	.	PUNCT
ftr-336	204	1	h.r	h.r	PROPN
ftr-336	204	2	.	.	PROPN
ftr-336	204	3	rep	rep	PROPN
ftr-336	204	4	.	.	PROPN
ftr-336	204	5	no	no	INTJ
ftr-336	204	6	.	.	NOUN
ftr-336	205	1	75	75	NUM
ftr-336	205	2	-	-	SYM
ftr-336	205	3	1860	1860	NUM
ftr-336	205	4	,	,	PUNCT
ftr-336	205	5	at	at	ADP
ftr-336	205	6	30	30	NUM
ftr-336	205	7	.	.	PUNCT
ftr-336	206	1	32	32	NUM
ftr-336	206	2	.	.	PUNCT
ftr-336	207	1	thereafter	thereafter	ADV
ftr-336	207	2	the	the	DET
ftr-336	207	3	court	court	NOUN
ftr-336	207	4	treated	treat	VERB
ftr-336	207	5	the	the	DET
ftr-336	207	6	joint	joint	ADJ
ftr-336	207	7	return	return	NOUN
ftr-336	207	8	as	as	ADP
ftr-336	207	9	creating	create	VERB
ftr-336	207	10	a	a	DET
ftr-336	207	11	single	single	ADJ
ftr-336	207	12	unit	unit	NOUN
ftr-336	207	13	liable	liable	ADJ
ftr-336	207	14	for	for	ADP
ftr-336	207	15	the	the	DET
ftr-336	207	16	collective	collective	ADJ
ftr-336	207	17	taxes	taxis	NOUN
ftr-336	207	18	.	.	PUNCT
ftr-336	208	1	taft	taft	PROPN
ftr-336	208	2	v.	v.	ADP
ftr-336	208	3	helvering	helvering	PROPN
ftr-336	208	4	,	,	PUNCT
ftr-336	208	5	311	311	NUM
ftr-336	208	6	u.s	u.s	PROPN
ftr-336	208	7	.	.	PROPN
ftr-336	208	8	195	195	NUM
ftr-336	208	9	,	,	PUNCT
ftr-336	208	10	198	198	NUM
ftr-336	208	11	(	(	PUNCT
ftr-336	208	12	1940	1940	NUM
ftr-336	208	13	)	)	PUNCT
ftr-336	208	14	;	;	PUNCT
ftr-336	208	15	helvering	helvere	VERB
ftr-336	208	16	v.	v.	ADP
ftr-336	208	17	janney	janney	PROPN
ftr-336	208	18	,	,	PUNCT
ftr-336	208	19	311	311	NUM
ftr-336	208	20	u.s	u.s	PROPN
ftr-336	208	21	.	.	PROPN
ftr-336	208	22	189	189	NUM
ftr-336	208	23	,	,	PUNCT
ftr-336	208	24	192	192	NUM
ftr-336	208	25	(	(	PUNCT
ftr-336	208	26	1940	1940	NUM
ftr-336	208	27	)	)	PUNCT
ftr-336	208	28	.	.	PUNCT
ftr-336	209	1	33	33	NUM
ftr-336	209	2	.	.	PUNCT
ftr-336	210	1	reg	reg	PROPN
ftr-336	210	2	.	.	PUNCT
ftr-336	211	1	§	§	PROPN
ftr-336	211	2	1.6013	1.6013	NUM
ftr-336	211	3	-	-	PUNCT
ftr-336	211	4	4(d	4(d	NUM
ftr-336	211	5	)	)	PUNCT
ftr-336	211	6	.	.	PUNCT
ftr-336	212	1	“	"	PUNCT
ftr-336	212	2	duress	duress	NOUN
ftr-336	212	3	”	"	PUNCT
ftr-336	212	4	in	in	ADP
ftr-336	212	5	section	section	NOUN
ftr-336	212	6	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-336	212	7	)	)	PUNCT
ftr-336	212	8	is	be	AUX
ftr-336	212	9	interpreted	interpret	VERB
ftr-336	212	10	as	as	ADP
ftr-336	212	11	abuse	abuse	NOUN
ftr-336	212	12	and	and	CCONJ
ftr-336	212	13	not	not	PART
ftr-336	212	14	legal	legal	ADJ
ftr-336	212	15	duress	duress	NOUN
ftr-336	212	16	,	,	PUNCT
ftr-336	212	17	although	although	SCONJ
ftr-336	212	18	that	that	PRON
ftr-336	212	19	is	be	AUX
ftr-336	212	20	not	not	PART
ftr-336	212	21	how	how	SCONJ
ftr-336	212	22	senator	senator	PROPN
ftr-336	212	23	bob	bob	PROPN
ftr-336	212	24	graham	graham	PROPN
ftr-336	212	25	,	,	PUNCT
ftr-336	212	26	author	author	NOUN
ftr-336	212	27	of	of	ADP
ftr-336	212	28	the	the	DET
ftr-336	212	29	provision	provision	NOUN
ftr-336	212	30	,	,	PUNCT
ftr-336	212	31	used	use	VERB
ftr-336	212	32	the	the	DET
ftr-336	212	33	phrase	phrase	NOUN
ftr-336	212	34	in	in	ADP
ftr-336	212	35	the	the	DET
ftr-336	212	36	congressional	congressional	ADJ
ftr-336	212	37	record	record	NOUN
ftr-336	212	38	.	.	PUNCT
ftr-336	213	1	reg	reg	NOUN
ftr-336	213	2	.	.	PUNCT
ftr-336	214	1	§	§	PROPN
ftr-336	214	2	1.6015	1.6015	NUM
ftr-336	214	3	-	-	SYM
ftr-336	214	4	3(c)(2)(v	3(c)(2)(v	NUM
ftr-336	214	5	)	)	PUNCT
ftr-336	214	6	;	;	PUNCT
ftr-336	214	7	144	144	NUM
ftr-336	214	8	cong	cong	NOUN
ftr-336	214	9	.	.	PUNCT
ftr-336	215	1	rec	rec	PROPN
ftr-336	215	2	.	.	PROPN
ftr-336	215	3	s4473	s4473	PROPN
ftr-336	215	4	(	(	PUNCT
ftr-336	215	5	1998	1998	NUM
ftr-336	215	6	)	)	PUNCT
ftr-336	215	7	.	.	PUNCT
ftr-336	216	1	with	with	ADP
ftr-336	216	2	a	a	DET
ftr-336	216	3	finding	finding	NOUN
ftr-336	216	4	of	of	ADP
ftr-336	216	5	duress	duress	NOUN
ftr-336	216	6	,	,	PUNCT
ftr-336	216	7	there	there	PRON
ftr-336	216	8	is	be	VERB
ftr-336	216	9	no	no	DET
ftr-336	216	10	joint	joint	ADJ
ftr-336	216	11	return	return	NOUN
ftr-336	216	12	on	on	ADP
ftr-336	216	13	which	which	PRON
ftr-336	216	14	to	to	PART
ftr-336	216	15	impose	impose	VERB
ftr-336	216	16	joint	joint	ADJ
ftr-336	216	17	and	and	CCONJ
ftr-336	216	18	several	several	ADJ
ftr-336	216	19	liability	liability	NOUN
ftr-336	216	20	.	.	PUNCT
ftr-336	217	1	see	see	VERB
ftr-336	217	2	gormeley	gormeley	PROPN
ftr-336	217	3	v.	v.	PROPN
ftr-336	217	4	commissioner	commissioner	NOUN
ftr-336	217	5	,	,	PUNCT
ftr-336	217	6	98	98	NUM
ftr-336	217	7	2012	2012	NUM
ftr-336	217	8	]	]	PUNCT
ftr-336	217	9	empirical	empirical	ADJ
ftr-336	217	10	study	study	NOUN
ftr-336	217	11	of	of	ADP
ftr-336	217	12	innocent	innocent	ADJ
ftr-336	217	13	spouse	spouse	NOUN
ftr-336	217	14	relief	relief	NOUN
ftr-336	218	1	637	637	NUM
ftr-336	218	2	remains	remain	VERB
ftr-336	218	3	hard	hard	ADJ
ftr-336	218	4	to	to	PART
ftr-336	218	5	prove	prove	VERB
ftr-336	218	6	because	because	SCONJ
ftr-336	218	7	it	it	PRON
ftr-336	218	8	is	be	AUX
ftr-336	218	9	a	a	DET
ftr-336	218	10	subjective	subjective	ADJ
ftr-336	218	11	analysis.34	analysis.34	NOUN
ftr-336	218	12	in	in	ADP
ftr-336	218	13	addition	addition	NOUN
ftr-336	218	14	,	,	PUNCT
ftr-336	218	15	courts	court	NOUN
ftr-336	218	16	have	have	AUX
ftr-336	218	17	held	hold	VERB
ftr-336	218	18	that	that	SCONJ
ftr-336	218	19	the	the	DET
ftr-336	218	20	victim	victim	NOUN
ftr-336	218	21	spouse	spouse	NOUN
ftr-336	218	22	must	must	AUX
ftr-336	218	23	prove	prove	VERB
ftr-336	218	24	not	not	PART
ftr-336	218	25	just	just	ADV
ftr-336	218	26	abuse	abuse	NOUN
ftr-336	218	27	but	but	CCONJ
ftr-336	218	28	that	that	SCONJ
ftr-336	218	29	the	the	DET
ftr-336	218	30	joint	joint	ADJ
ftr-336	218	31	tax	tax	NOUN
ftr-336	218	32	return	return	NOUN
ftr-336	218	33	was	be	AUX
ftr-336	218	34	signed	sign	VERB
ftr-336	218	35	under	under	ADP
ftr-336	218	36	duress.35	duress.35	NOUN
ftr-336	218	37	although	although	SCONJ
ftr-336	218	38	duress	duress	NOUN
ftr-336	218	39	does	do	AUX
ftr-336	218	40	not	not	PART
ftr-336	218	41	have	have	VERB
ftr-336	218	42	to	to	PART
ftr-336	218	43	be	be	AUX
ftr-336	218	44	as	as	ADV
ftr-336	218	45	extreme	extreme	ADJ
ftr-336	218	46	as	as	ADP
ftr-336	218	47	receiving	receive	VERB
ftr-336	218	48	a	a	DET
ftr-336	218	49	threat	threat	NOUN
ftr-336	218	50	of	of	ADP
ftr-336	218	51	death	death	NOUN
ftr-336	218	52	immediately	immediately	ADV
ftr-336	218	53	prior	prior	ADV
ftr-336	218	54	to	to	ADP
ftr-336	218	55	signing	sign	VERB
ftr-336	218	56	a	a	DET
ftr-336	218	57	return	return	NOUN
ftr-336	218	58	,	,	PUNCT
ftr-336	218	59	there	there	PRON
ftr-336	218	60	must	must	AUX
ftr-336	218	61	be	be	AUX
ftr-336	218	62	a	a	DET
ftr-336	218	63	constraint	constraint	NOUN
ftr-336	218	64	of	of	ADP
ftr-336	218	65	will	will	AUX
ftr-336	218	66	so	so	ADV
ftr-336	218	67	strong	strong	ADJ
ftr-336	218	68	that	that	SCONJ
ftr-336	218	69	it	it	PRON
ftr-336	218	70	makes	make	VERB
ftr-336	218	71	a	a	DET
ftr-336	218	72	person	person	NOUN
ftr-336	218	73	reasonably	reasonably	ADV
ftr-336	218	74	unable	unable	ADJ
ftr-336	218	75	to	to	PART
ftr-336	218	76	resist	resist	VERB
ftr-336	218	77	a	a	DET
ftr-336	218	78	demand	demand	NOUN
ftr-336	218	79	to	to	PART
ftr-336	218	80	sign	sign	VERB
ftr-336	218	81	.	.	PUNCT
ftr-336	219	1	in	in	ADP
ftr-336	219	2	the	the	DET
ftr-336	219	3	early	early	ADJ
ftr-336	219	4	1970s	1970	NOUN
ftr-336	219	5	,	,	PUNCT
ftr-336	219	6	congress	congress	PROPN
ftr-336	219	7	decided	decide	VERB
ftr-336	219	8	that	that	SCONJ
ftr-336	219	9	the	the	DET
ftr-336	219	10	duress	duress	NOUN
ftr-336	219	11	defense	defense	NOUN
ftr-336	219	12	was	be	AUX
ftr-336	219	13	insufficient	insufficient	ADJ
ftr-336	219	14	after	after	SCONJ
ftr-336	219	15	several	several	ADJ
ftr-336	219	16	cases	case	NOUN
ftr-336	219	17	were	be	AUX
ftr-336	219	18	decided	decide	VERB
ftr-336	219	19	in	in	ADP
ftr-336	219	20	which	which	PRON
ftr-336	219	21	wives	wife	NOUN
ftr-336	219	22	were	be	AUX
ftr-336	219	23	held	hold	VERB
ftr-336	219	24	liable	liable	ADJ
ftr-336	219	25	for	for	ADP
ftr-336	219	26	taxes	taxis	NOUN
ftr-336	219	27	on	on	ADP
ftr-336	219	28	funds	fund	NOUN
ftr-336	219	29	their	their	PRON
ftr-336	219	30	husbands	husband	NOUN
ftr-336	219	31	had	have	AUX
ftr-336	219	32	embezzled	embezzle	VERB
ftr-336	219	33	.	.	PUNCT
ftr-336	220	1	these	these	DET
ftr-336	220	2	wives	wife	NOUN
ftr-336	220	3	were	be	AUX
ftr-336	220	4	almost	almost	ADV
ftr-336	220	5	always	always	ADV
ftr-336	220	6	divorced	divorce	VERB
ftr-336	220	7	.	.	PUNCT
ftr-336	221	1	of	of	ADP
ftr-336	221	2	the	the	DET
ftr-336	221	3	ten	ten	NUM
ftr-336	221	4	cases	case	NOUN
ftr-336	221	5	handed	hand	VERB
ftr-336	221	6	down	down	ADP
ftr-336	221	7	between	between	ADP
ftr-336	221	8	1965	1965	NUM
ftr-336	221	9	and	and	CCONJ
ftr-336	221	10	1971	1971	NUM
ftr-336	221	11	in	in	ADP
ftr-336	221	12	which	which	PRON
ftr-336	221	13	the	the	DET
ftr-336	221	14	husband	husband	NOUN
ftr-336	221	15	was	be	AUX
ftr-336	221	16	an	an	DET
ftr-336	221	17	embezzler	embezzler	NOUN
ftr-336	221	18	,	,	PUNCT
ftr-336	221	19	seven	seven	NUM
ftr-336	221	20	of	of	ADP
ftr-336	221	21	the	the	DET
ftr-336	221	22	couples	couple	NOUN
ftr-336	221	23	were	be	AUX
ftr-336	221	24	divorced	divorce	VERB
ftr-336	221	25	and	and	CCONJ
ftr-336	221	26	one	one	NUM
ftr-336	221	27	wife	wife	NOUN
ftr-336	221	28	was	be	AUX
ftr-336	221	29	widowed.36	widowed.36	VERB
ftr-336	221	30	although	although	SCONJ
ftr-336	221	31	these	these	DET
ftr-336	221	32	cases	case	NOUN
ftr-336	221	33	did	do	AUX
ftr-336	221	34	not	not	PART
ftr-336	221	35	win	win	VERB
ftr-336	221	36	significant	significant	ADJ
ftr-336	221	37	attention	attention	NOUN
ftr-336	221	38	in	in	ADP
ftr-336	221	39	the	the	DET
ftr-336	221	40	popular	popular	ADJ
ftr-336	221	41	press	press	NOUN
ftr-336	221	42	,	,	PUNCT
ftr-336	221	43	their	their	PRON
ftr-336	221	44	judges	judge	NOUN
ftr-336	221	45	repeatedly	repeatedly	ADV
ftr-336	221	46	called	call	VERB
ftr-336	221	47	for	for	ADP
ftr-336	221	48	congressional	congressional	ADJ
ftr-336	221	49	reform.37	reform.37	PROPN
ftr-336	221	50	in	in	ADP
ftr-336	221	51	fact	fact	NOUN
ftr-336	221	52	,	,	PUNCT
ftr-336	221	53	the	the	DET
ftr-336	221	54	tax	tax	NOUN
ftr-336	221	55	court	court	NOUN
ftr-336	221	56	once	once	ADV
ftr-336	221	57	lamented	lament	VERB
ftr-336	221	58	,	,	PUNCT
ftr-336	221	59	“	"	PUNCT
ftr-336	221	60	although	although	SCONJ
ftr-336	221	61	we	we	PRON
ftr-336	221	62	have	have	VERB
ftr-336	221	63	much	much	ADJ
ftr-336	221	64	sympathy	sympathy	NOUN
ftr-336	221	65	for	for	ADP
ftr-336	221	66	petitioner	petitioner	NOUN
ftr-336	221	67	’s	’s	PART
ftr-336	221	68	unhappy	unhappy	ADJ
ftr-336	221	69	situation	situation	NOUN
ftr-336	221	70	and	and	CCONJ
ftr-336	221	71	are	be	AUX
ftr-336	221	72	appalled	appal	VERB
ftr-336	221	73	at	at	ADP
ftr-336	221	74	the	the	DET
ftr-336	221	75	harshness	harshness	NOUN
ftr-336	221	76	of	of	ADP
ftr-336	221	77	this	this	DET
ftr-336	221	78	result	result	NOUN
ftr-336	221	79	in	in	ADP
ftr-336	221	80	the	the	DET
ftr-336	221	81	instant	instant	ADJ
ftr-336	221	82	case	case	NOUN
ftr-336	221	83	,	,	PUNCT
ftr-336	221	84	the	the	DET
ftr-336	221	85	inflexible	inflexible	ADJ
ftr-336	221	86	statute	statute	NOUN
ftr-336	221	87	leaves	leave	VERB
ftr-336	221	88	no	no	DET
ftr-336	221	89	room	room	NOUN
ftr-336	221	90	for	for	ADP
ftr-336	221	91	t.c.m	t.c.m	NOUN
ftr-336	221	92	.	.	PUNCT
ftr-336	222	1	(	(	PUNCT
ftr-336	222	2	cch	cch	PROPN
ftr-336	222	3	)	)	PUNCT
ftr-336	222	4	420	420	NUM
ftr-336	222	5	,	,	PUNCT
ftr-336	222	6	421	421	NUM
ftr-336	222	7	,	,	PUNCT
ftr-336	222	8	t.c.m	t.c.m	INTJ
ftr-336	222	9	.	.	PUNCT
ftr-336	223	1	(	(	PUNCT
ftr-336	223	2	ria	ria	PROPN
ftr-336	223	3	)	)	PUNCT
ftr-336	223	4	¶	¶	PROPN
ftr-336	223	5	2009	2009	NUM
ftr-336	223	6	-	-	SYM
ftr-336	223	7	252	252	NUM
ftr-336	223	8	at	at	ADP
ftr-336	223	9	1859	1859	NUM
ftr-336	223	10	.	.	PUNCT
ftr-336	224	1	raymond	raymond	PROPN
ftr-336	224	2	v.	v.	PROPN
ftr-336	224	3	commissioner	commissioner	PROPN
ftr-336	224	4	,	,	PUNCT
ftr-336	224	5	119	119	NUM
ftr-336	224	6	t.c	t.c	PROPN
ftr-336	224	7	.	.	PROPN
ftr-336	224	8	191	191	NUM
ftr-336	224	9	,	,	PUNCT
ftr-336	224	10	197	197	NUM
ftr-336	224	11	(	(	PUNCT
ftr-336	224	12	2002	2002	NUM
ftr-336	224	13	)	)	PUNCT
ftr-336	224	14	.	.	PUNCT
ftr-336	225	1	for	for	ADP
ftr-336	225	2	those	those	PRON
ftr-336	225	3	successfully	successfully	ADV
ftr-336	225	4	claiming	claim	VERB
ftr-336	225	5	duress	duress	NOUN
ftr-336	225	6	,	,	PUNCT
ftr-336	225	7	spouses	spouse	NOUN
ftr-336	225	8	are	be	AUX
ftr-336	225	9	treated	treat	VERB
ftr-336	225	10	as	as	ADP
ftr-336	225	11	married	married	ADJ
ftr-336	225	12	filing	filing	NOUN
ftr-336	225	13	separately	separately	ADV
ftr-336	225	14	,	,	PUNCT
ftr-336	225	15	possibly	possibly	ADV
ftr-336	225	16	losing	lose	VERB
ftr-336	225	17	credits	credit	NOUN
ftr-336	225	18	and	and	CCONJ
ftr-336	225	19	becoming	become	VERB
ftr-336	225	20	subject	subject	ADJ
ftr-336	225	21	to	to	ADP
ftr-336	225	22	higher	high	ADJ
ftr-336	225	23	tax	tax	NOUN
ftr-336	225	24	brackets	bracket	NOUN
ftr-336	225	25	,	,	PUNCT
ftr-336	225	26	whereas	whereas	SCONJ
ftr-336	225	27	those	those	PRON
ftr-336	225	28	claiming	claim	VERB
ftr-336	225	29	innocent	innocent	ADJ
ftr-336	225	30	spouse	spouse	NOUN
ftr-336	225	31	relief	relief	NOUN
ftr-336	225	32	may	may	AUX
ftr-336	225	33	be	be	AUX
ftr-336	225	34	relieved	relieve	VERB
ftr-336	225	35	of	of	ADP
ftr-336	225	36	all	all	DET
ftr-336	225	37	liability	liability	NOUN
ftr-336	225	38	.	.	PUNCT
ftr-336	226	1	m.	m.	NOUN
ftr-336	226	2	meghan	meghan	PROPN
ftr-336	226	3	kerns	kerns	PROPN
ftr-336	226	4	,	,	PUNCT
ftr-336	226	5	duress	duress	NOUN
ftr-336	226	6	,	,	PUNCT
ftr-336	226	7	supra	supra	ADJ
ftr-336	226	8	note	note	NOUN
ftr-336	226	9	20	20	NUM
ftr-336	226	10	,	,	PUNCT
ftr-336	226	11	at	at	ADP
ftr-336	226	12	1144	1144	NUM
ftr-336	226	13	.	.	PUNCT
ftr-336	227	1	34	34	NUM
ftr-336	227	2	.	.	PUNCT
ftr-336	227	3	see	see	VERB
ftr-336	227	4	in	in	ADP
ftr-336	227	5	re	re	NOUN
ftr-336	227	6	hickley	hickley	NOUN
ftr-336	227	7	,	,	PUNCT
ftr-336	227	8	256	256	NUM
ftr-336	227	9	b.r	b.r	PROPN
ftr-336	227	10	.	.	PROPN
ftr-336	227	11	814	814	NUM
ftr-336	227	12	,	,	PUNCT
ftr-336	227	13	825	825	NUM
ftr-336	227	14	(	(	PUNCT
ftr-336	227	15	2000	2000	NUM
ftr-336	227	16	)	)	PUNCT
ftr-336	227	17	;	;	PUNCT
ftr-336	228	1	malkin	malkin	PROPN
ftr-336	228	2	v.	v.	PROPN
ftr-336	228	3	united	united	PROPN
ftr-336	228	4	states	states	PROPN
ftr-336	228	5	,	,	PUNCT
ftr-336	228	6	3	3	NUM
ftr-336	228	7	f.supp	f.supp	NOUN
ftr-336	228	8	.	.	PUNCT
ftr-336	228	9	2d	2d	NUM
ftr-336	228	10	493	493	NUM
ftr-336	228	11	,	,	PUNCT
ftr-336	228	12	499	499	NUM
ftr-336	228	13	(	(	PUNCT
ftr-336	228	14	d.n.j	d.n.j	PROPN
ftr-336	228	15	.	.	PROPN
ftr-336	228	16	1998	1998	NUM
ftr-336	228	17	)	)	PUNCT
ftr-336	228	18	.	.	PUNCT
ftr-336	229	1	35	35	NUM
ftr-336	229	2	.	.	PUNCT
ftr-336	230	1	hickley	hickley	NOUN
ftr-336	230	2	,	,	PUNCT
ftr-336	230	3	256	256	NUM
ftr-336	230	4	b.r	b.r	PROPN
ftr-336	230	5	.	.	PROPN
ftr-336	230	6	at	at	ADP
ftr-336	230	7	828	828	NUM
ftr-336	230	8	;	;	PUNCT
ftr-336	230	9	wiksell	wiksell	NOUN
ftr-336	230	10	v.	v.	PRON
ftr-336	230	11	commissioner	commissioner	NOUN
ftr-336	230	12	,	,	PUNCT
ftr-336	230	13	67	67	NUM
ftr-336	230	14	t.c.m	t.c.m	NOUN
ftr-336	230	15	.	.	PUNCT
ftr-336	231	1	(	(	PUNCT
ftr-336	231	2	cch	cch	NOUN
ftr-336	231	3	)	)	PUNCT
ftr-336	231	4	2360	2360	NUM
ftr-336	231	5	,	,	PUNCT
ftr-336	231	6	2368–69	2368–69	NUM
ftr-336	231	7	,	,	PUNCT
ftr-336	231	8	t.c.m	t.c.m	NOUN
ftr-336	231	9	.	.	PUNCT
ftr-336	232	1	(	(	PUNCT
ftr-336	232	2	ria	ria	PROPN
ftr-336	232	3	)	)	PUNCT
ftr-336	232	4	¶	¶	NOUN
ftr-336	232	5	1994	1994	NUM
ftr-336	232	6	-	-	SYM
ftr-336	232	7	099	099	NUM
ftr-336	232	8	at	at	ADP
ftr-336	232	9	94–486	94–486	NUM
ftr-336	232	10	–	–	PUNCT
ftr-336	232	11	87	87	NUM
ftr-336	232	12	;	;	PUNCT
ftr-336	232	13	see	see	VERB
ftr-336	232	14	also	also	ADV
ftr-336	232	15	stanley	stanley	PROPN
ftr-336	232	16	v.	v.	PROPN
ftr-336	232	17	commissioner	commissioner	PROPN
ftr-336	232	18	,	,	PUNCT
ftr-336	232	19	45	45	NUM
ftr-336	232	20	t.c	t.c	PROPN
ftr-336	232	21	.	.	PROPN
ftr-336	232	22	555	555	NUM
ftr-336	232	23	,	,	PUNCT
ftr-336	232	24	562	562	NUM
ftr-336	232	25	(	(	PUNCT
ftr-336	232	26	1966	1966	NUM
ftr-336	232	27	)	)	PUNCT
ftr-336	232	28	(	(	PUNCT
ftr-336	232	29	“	"	PUNCT
ftr-336	232	30	proof	proof	NOUN
ftr-336	232	31	that	that	SCONJ
ftr-336	232	32	a	a	DET
ftr-336	232	33	starving	starve	VERB
ftr-336	232	34	man	man	NOUN
ftr-336	232	35	was	be	AUX
ftr-336	232	36	ordered	order	VERB
ftr-336	232	37	at	at	ADP
ftr-336	232	38	gunpoint	gunpoint	NOUN
ftr-336	232	39	to	to	PART
ftr-336	232	40	eat	eat	VERB
ftr-336	232	41	a	a	DET
ftr-336	232	42	piece	piece	NOUN
ftr-336	232	43	of	of	ADP
ftr-336	232	44	bread	bread	NOUN
ftr-336	232	45	would	would	AUX
ftr-336	232	46	not	not	PART
ftr-336	232	47	,	,	PUNCT
ftr-336	232	48	standing	stand	VERB
ftr-336	232	49	alone	alone	ADV
ftr-336	232	50	,	,	PUNCT
ftr-336	232	51	be	be	AUX
ftr-336	232	52	satisfactory	satisfactory	ADJ
ftr-336	232	53	proof	proof	NOUN
ftr-336	232	54	that	that	SCONJ
ftr-336	232	55	it	it	PRON
ftr-336	232	56	had	have	AUX
ftr-336	232	57	been	be	AUX
ftr-336	232	58	eaten	eat	VERB
ftr-336	232	59	involuntarily	involuntarily	ADV
ftr-336	232	60	.	.	PUNCT
ftr-336	232	61	”	"	PUNCT
ftr-336	232	62	)	)	PUNCT
ftr-336	232	63	.	.	PUNCT
ftr-336	233	1	36	36	NUM
ftr-336	233	2	.	.	X
ftr-336	233	3	wissing	wisse	VERB
ftr-336	233	4	v.	v.	PROPN
ftr-336	233	5	commissioner	commissioner	NOUN
ftr-336	233	6	,	,	PUNCT
ftr-336	233	7	54	54	NUM
ftr-336	233	8	t.c	t.c	PROPN
ftr-336	233	9	.	.	PROPN
ftr-336	233	10	1428	1428	NUM
ftr-336	233	11	,	,	PUNCT
ftr-336	233	12	1428	1428	NUM
ftr-336	233	13	(	(	PUNCT
ftr-336	233	14	1970	1970	NUM
ftr-336	233	15	)	)	PUNCT
ftr-336	233	16	;	;	PUNCT
ftr-336	233	17	abrams	abrams	PROPN
ftr-336	233	18	v.	v.	PROPN
ftr-336	233	19	commissioner	commissioner	PROPN
ftr-336	233	20	,	,	PUNCT
ftr-336	233	21	53	53	NUM
ftr-336	233	22	t.c	t.c	PROPN
ftr-336	233	23	.	.	PROPN
ftr-336	233	24	230	230	NUM
ftr-336	233	25	,	,	PUNCT
ftr-336	233	26	231	231	NUM
ftr-336	233	27	(	(	PUNCT
ftr-336	233	28	1969	1969	NUM
ftr-336	233	29	)	)	PUNCT
ftr-336	233	30	;	;	PUNCT
ftr-336	233	31	huelsman	huelsman	NOUN
ftr-336	233	32	v.	v.	PRON
ftr-336	233	33	commissioner	commissioner	NOUN
ftr-336	233	34	,	,	PUNCT
ftr-336	233	35	416	416	NUM
ftr-336	233	36	f.2d	f.2d	SYM
ftr-336	233	37	477	477	NUM
ftr-336	233	38	,	,	PUNCT
ftr-336	233	39	478	478	NUM
ftr-336	233	40	(	(	PUNCT
ftr-336	233	41	6th	6th	ADJ
ftr-336	233	42	cir	cir	NOUN
ftr-336	233	43	.	.	PROPN
ftr-336	233	44	1969	1969	NUM
ftr-336	233	45	)	)	PUNCT
ftr-336	233	46	;	;	PUNCT
ftr-336	233	47	sharwell	sharwell	VERB
ftr-336	233	48	v.	v.	ADP
ftr-336	233	49	commissioner	commissioner	NOUN
ftr-336	233	50	419	419	NUM
ftr-336	233	51	f.2d	f.2d	NOUN
ftr-336	233	52	1057	1057	NUM
ftr-336	233	53	,	,	PUNCT
ftr-336	233	54	1058	1058	NUM
ftr-336	233	55	(	(	PUNCT
ftr-336	233	56	6th	6th	ADJ
ftr-336	233	57	cir	cir	NOUN
ftr-336	233	58	.	.	PROPN
ftr-336	233	59	1969	1969	NUM
ftr-336	233	60	)	)	PUNCT
ftr-336	233	61	;	;	PUNCT
ftr-336	233	62	scudder	scudder	PROPN
ftr-336	233	63	v.	v.	PROPN
ftr-336	233	64	commissioner	commissioner	PROPN
ftr-336	233	65	,	,	PUNCT
ftr-336	233	66	48	48	NUM
ftr-336	233	67	t.c	t.c	PROPN
ftr-336	233	68	.	.	PROPN
ftr-336	233	69	36	36	NUM
ftr-336	233	70	,	,	PUNCT
ftr-336	233	71	38	38	NUM
ftr-336	233	72	(	(	PUNCT
ftr-336	233	73	1967	1967	NUM
ftr-336	233	74	)	)	PUNCT
ftr-336	233	75	;	;	PUNCT
ftr-336	233	76	davenport	davenport	PROPN
ftr-336	233	77	v.	v.	PROPN
ftr-336	233	78	commissioner	commissioner	PROPN
ftr-336	233	79	,	,	PUNCT
ftr-336	233	80	48	48	NUM
ftr-336	233	81	t.c	t.c	PROPN
ftr-336	233	82	.	.	PROPN
ftr-336	233	83	921	921	NUM
ftr-336	233	84	,	,	PUNCT
ftr-336	233	85	922	922	NUM
ftr-336	233	86	(	(	PUNCT
ftr-336	233	87	1967	1967	NUM
ftr-336	233	88	)	)	PUNCT
ftr-336	233	89	;	;	PUNCT
ftr-336	233	90	wenker	wenker	PROPN
ftr-336	233	91	v.	v.	PROPN
ftr-336	233	92	commissioner	commissioner	PROPN
ftr-336	233	93	,	,	PUNCT
ftr-336	233	94	25	25	NUM
ftr-336	233	95	t.c.m	t.c.m	NOUN
ftr-336	233	96	.	.	PUNCT
ftr-336	234	1	(	(	PUNCT
ftr-336	234	2	cch	cch	NOUN
ftr-336	234	3	)	)	PUNCT
ftr-336	234	4	1237	1237	NUM
ftr-336	234	5	,	,	PUNCT
ftr-336	234	6	1237	1237	NUM
ftr-336	234	7	,	,	PUNCT
ftr-336	234	8	t.c.m	t.c.m	INTJ
ftr-336	234	9	.	.	PUNCT
ftr-336	235	1	(	(	PUNCT
ftr-336	235	2	p	p	NOUN
ftr-336	235	3	-	-	PUNCT
ftr-336	235	4	h	h	NOUN
ftr-336	235	5	)	)	PUNCT
ftr-336	236	1	¶	¶	NOUN
ftr-336	236	2	66,240	66,240	NUM
ftr-336	236	3	at	at	ADP
ftr-336	236	4	1387	1387	NUM
ftr-336	236	5	;	;	PUNCT
ftr-336	236	6	hackney	hackney	PROPN
ftr-336	236	7	v.	v.	PROPN
ftr-336	236	8	commissioner	commissioner	PROPN
ftr-336	236	9	24	24	NUM
ftr-336	236	10	t.c.m	t.c.m	NOUN
ftr-336	236	11	.	.	PUNCT
ftr-336	237	1	(	(	PUNCT
ftr-336	237	2	cch	cch	NOUN
ftr-336	237	3	)	)	PUNCT
ftr-336	237	4	655	655	NUM
ftr-336	237	5	,	,	PUNCT
ftr-336	237	6	655–56	655–56	NUM
ftr-336	237	7	,	,	PUNCT
ftr-336	237	8	t.c.m	t.c.m	INTJ
ftr-336	237	9	.	.	PUNCT
ftr-336	238	1	(	(	PUNCT
ftr-336	238	2	p	p	NOUN
ftr-336	238	3	-	-	PUNCT
ftr-336	238	4	h	h	NOUN
ftr-336	238	5	)	)	PUNCT
ftr-336	238	6	¶	¶	NOUN
ftr-336	238	7	65,127	65,127	NUM
ftr-336	238	8	at	at	ADP
ftr-336	238	9	717–18	717–18	NUM
ftr-336	238	10	.	.	PUNCT
ftr-336	238	11	of	of	ADP
ftr-336	238	12	the	the	DET
ftr-336	238	13	six	six	NUM
ftr-336	238	14	cases	case	NOUN
ftr-336	238	15	where	where	SCONJ
ftr-336	238	16	the	the	DET
ftr-336	238	17	couple	couple	NOUN
ftr-336	238	18	remained	remain	VERB
ftr-336	238	19	married	married	ADJ
ftr-336	239	1	,	,	PUNCT
ftr-336	239	2	in	in	ADP
ftr-336	239	3	four	four	NUM
ftr-336	239	4	the	the	DET
ftr-336	239	5	wife	wife	NOUN
ftr-336	239	6	was	be	AUX
ftr-336	239	7	the	the	DET
ftr-336	239	8	embezzler	embezzler	NOUN
ftr-336	239	9	.	.	PUNCT
ftr-336	240	1	hauser	hauser	PROPN
ftr-336	240	2	v.	v.	PROPN
ftr-336	240	3	commissioner	commissioner	PROPN
ftr-336	240	4	,	,	PUNCT
ftr-336	240	5	29	29	NUM
ftr-336	240	6	t.c.m	t.c.m	NOUN
ftr-336	240	7	.	.	PUNCT
ftr-336	241	1	(	(	PUNCT
ftr-336	241	2	cch	cch	NOUN
ftr-336	241	3	)	)	PUNCT
ftr-336	241	4	909	909	NUM
ftr-336	241	5	,	,	PUNCT
ftr-336	241	6	909	909	NUM
ftr-336	241	7	,	,	PUNCT
ftr-336	241	8	t.c.m	t.c.m	NOUN
ftr-336	241	9	.	.	PUNCT
ftr-336	242	1	(	(	PUNCT
ftr-336	242	2	p	p	NOUN
ftr-336	242	3	-	-	PUNCT
ftr-336	242	4	h	h	NOUN
ftr-336	242	5	)	)	PUNCT
ftr-336	242	6	¶	¶	PROPN
ftr-336	242	7	70,207	70,207	NUM
ftr-336	242	8	at	at	ADP
ftr-336	242	9	997	997	NUM
ftr-336	242	10	;	;	PUNCT
ftr-336	242	11	peters	peters	PROPN
ftr-336	242	12	v.	v.	PROPN
ftr-336	242	13	commissioner	commissioner	PROPN
ftr-336	242	14	,	,	PUNCT
ftr-336	242	15	51	51	NUM
ftr-336	242	16	t.c	t.c	PROPN
ftr-336	242	17	.	.	PROPN
ftr-336	242	18	226	226	NUM
ftr-336	242	19	,	,	PUNCT
ftr-336	242	20	228	228	NUM
ftr-336	242	21	(	(	PUNCT
ftr-336	242	22	1968	1968	NUM
ftr-336	242	23	)	)	PUNCT
ftr-336	242	24	;	;	PUNCT
ftr-336	242	25	pridgen	pridgen	PROPN
ftr-336	242	26	v.	v.	PROPN
ftr-336	242	27	commissioner	commissioner	PROPN
ftr-336	242	28	,	,	PUNCT
ftr-336	242	29	26	26	NUM
ftr-336	242	30	t.c.m	t.c.m	NOUN
ftr-336	242	31	.	.	PUNCT
ftr-336	243	1	(	(	PUNCT
ftr-336	243	2	cch	cch	PROPN
ftr-336	243	3	)	)	PUNCT
ftr-336	243	4	131	131	NUM
ftr-336	243	5	,	,	PUNCT
ftr-336	243	6	131	131	NUM
ftr-336	243	7	,	,	PUNCT
ftr-336	243	8	t.c.m	t.c.m	NOUN
ftr-336	243	9	.	.	PUNCT
ftr-336	244	1	(	(	PUNCT
ftr-336	244	2	p	p	NOUN
ftr-336	244	3	-	-	PUNCT
ftr-336	244	4	h	h	NOUN
ftr-336	244	5	)	)	PUNCT
ftr-336	244	6	¶	¶	NOUN
ftr-336	244	7	67,023	67,023	NUM
ftr-336	244	8	at	at	ADP
ftr-336	244	9	143	143	NUM
ftr-336	244	10	;	;	PUNCT
ftr-336	244	11	horn	horn	PROPN
ftr-336	244	12	v.	v.	PROPN
ftr-336	244	13	commissioner	commissioner	NOUN
ftr-336	244	14	,	,	PUNCT
ftr-336	244	15	387	387	NUM
ftr-336	244	16	f.2d	f.2d	ADP
ftr-336	244	17	621	621	NUM
ftr-336	244	18	,	,	PUNCT
ftr-336	244	19	622	622	NUM
ftr-336	244	20	(	(	PUNCT
ftr-336	244	21	5th	5th	ADJ
ftr-336	244	22	cir	cir	NOUN
ftr-336	244	23	.	.	PROPN
ftr-336	244	24	1967	1967	NUM
ftr-336	244	25	)	)	PUNCT
ftr-336	245	1	;	;	PUNCT
ftr-336	245	2	kenny	kenny	PROPN
ftr-336	245	3	v.	v.	PROPN
ftr-336	245	4	commissioner	commissioner	PROPN
ftr-336	245	5	,	,	PUNCT
ftr-336	245	6	25	25	NUM
ftr-336	245	7	t.c.m	t.c.m	NOUN
ftr-336	245	8	.	.	PUNCT
ftr-336	246	1	(	(	PUNCT
ftr-336	246	2	cch	cch	NOUN
ftr-336	246	3	)	)	PUNCT
ftr-336	246	4	913	913	NUM
ftr-336	246	5	,	,	PUNCT
ftr-336	246	6	913	913	NUM
ftr-336	246	7	,	,	PUNCT
ftr-336	246	8	t.c.m	t.c.m	NOUN
ftr-336	246	9	.	.	PUNCT
ftr-336	247	1	(	(	PUNCT
ftr-336	247	2	p	p	NOUN
ftr-336	247	3	-	-	PUNCT
ftr-336	247	4	h	h	NOUN
ftr-336	247	5	)	)	PUNCT
ftr-336	247	6	¶	¶	NOUN
ftr-336	247	7	66,174	66,174	NUM
ftr-336	247	8	at	at	ADP
ftr-336	247	9	1026	1026	NUM
ftr-336	247	10	;	;	PUNCT
ftr-336	247	11	bonner	bonner	PROPN
ftr-336	247	12	v.	v.	PROPN
ftr-336	247	13	commissioner	commissioner	PROPN
ftr-336	247	14	,	,	PUNCT
ftr-336	247	15	25	25	NUM
ftr-336	247	16	t.c.m	t.c.m	NOUN
ftr-336	247	17	.	.	PUNCT
ftr-336	248	1	(	(	PUNCT
ftr-336	248	2	cch	cch	PROPN
ftr-336	248	3	)	)	PUNCT
ftr-336	248	4	517	517	NUM
ftr-336	248	5	,	,	PUNCT
ftr-336	248	6	517	517	NUM
ftr-336	248	7	,	,	PUNCT
ftr-336	248	8	t.c.m	t.c.m	INTJ
ftr-336	248	9	.	.	PUNCT
ftr-336	249	1	(	(	PUNCT
ftr-336	249	2	p	p	NOUN
ftr-336	249	3	-	-	PUNCT
ftr-336	249	4	h	h	NOUN
ftr-336	249	5	)	)	PUNCT
ftr-336	250	1	¶	¶	NOUN
ftr-336	250	2	66,096	66,096	NUM
ftr-336	250	3	at	at	ADP
ftr-336	250	4	580	580	NUM
ftr-336	250	5	.	.	PUNCT
ftr-336	251	1	37	37	NUM
ftr-336	251	2	.	.	PUNCT
ftr-336	252	1	for	for	ADP
ftr-336	252	2	the	the	DET
ftr-336	252	3	one	one	NUM
ftr-336	252	4	article	article	NOUN
ftr-336	252	5	in	in	ADP
ftr-336	252	6	the	the	DET
ftr-336	252	7	new	new	PROPN
ftr-336	252	8	york	york	PROPN
ftr-336	252	9	times	times	PROPN
ftr-336	252	10	,	,	PUNCT
ftr-336	252	11	see	see	VERB
ftr-336	252	12	elizabeth	elizabeth	PROPN
ftr-336	252	13	fowler	fowler	PROPN
ftr-336	252	14	,	,	PUNCT
ftr-336	252	15	new	new	ADJ
ftr-336	252	16	tax	tax	NOUN
ftr-336	252	17	rules	rule	NOUN
ftr-336	252	18	aid	aid	VERB
ftr-336	252	19	innocent	innocent	ADJ
ftr-336	252	20	spouse	spouse	NOUN
ftr-336	252	21	in	in	ADP
ftr-336	252	22	case	case	NOUN
ftr-336	252	23	of	of	ADP
ftr-336	252	24	fraud	fraud	NOUN
ftr-336	252	25	on	on	ADP
ftr-336	252	26	a	a	DET
ftr-336	252	27	joint	joint	ADJ
ftr-336	252	28	return	return	NOUN
ftr-336	252	29	,	,	PUNCT
ftr-336	252	30	n.y	n.y	PROPN
ftr-336	252	31	.	.	PROPN
ftr-336	252	32	times	times	PROPN
ftr-336	252	33	,	,	PUNCT
ftr-336	252	34	jul	jul	PROPN
ftr-336	252	35	.	.	PROPN
ftr-336	252	36	29	29	NUM
ftr-336	252	37	,	,	PUNCT
ftr-336	252	38	1971	1971	NUM
ftr-336	252	39	.	.	PUNCT
ftr-336	253	1	638	638	NUM
ftr-336	253	2	florid	florid	ADJ
ftr-336	253	3	tax	tax	NOUN
ftr-336	253	4	review	review	NOUN
ftr-336	253	5	[	[	X
ftr-336	253	6	vol.12:8	vol.12:8	NOUN
ftr-336	253	7	amelioration	amelioration	NOUN
ftr-336	253	8	.	.	PUNCT
ftr-336	254	1	it	it	PRON
ftr-336	254	2	would	would	AUX
ftr-336	254	3	seem	seem	VERB
ftr-336	254	4	that	that	SCONJ
ftr-336	254	5	only	only	ADV
ftr-336	254	6	remedial	remedial	ADJ
ftr-336	254	7	legislation	legislation	NOUN
ftr-336	254	8	can	can	AUX
ftr-336	254	9	soften	soften	VERB
ftr-336	254	10	the	the	DET
ftr-336	254	11	impact	impact	NOUN
ftr-336	254	12	of	of	ADP
ftr-336	254	13	the	the	DET
ftr-336	254	14	rule	rule	NOUN
ftr-336	254	15	of	of	ADP
ftr-336	254	16	strict	strict	ADJ
ftr-336	254	17	individual	individual	ADJ
ftr-336	254	18	liability	liability	NOUN
ftr-336	254	19	.	.	PUNCT
ftr-336	255	1	”38	”38	NOUN
ftr-336	255	2	when	when	SCONJ
ftr-336	255	3	couples	couple	NOUN
ftr-336	255	4	remained	remain	VERB
ftr-336	255	5	married	married	ADJ
ftr-336	255	6	,	,	PUNCT
ftr-336	255	7	the	the	DET
ftr-336	255	8	tax	tax	NOUN
ftr-336	255	9	court	court	NOUN
ftr-336	255	10	was	be	AUX
ftr-336	255	11	less	less	ADJ
ftr-336	255	12	sympathetic.39	sympathetic.39	NOUN
ftr-336	255	13	not	not	PART
ftr-336	255	14	all	all	DET
ftr-336	255	15	courts	court	NOUN
ftr-336	255	16	felt	feel	VERB
ftr-336	255	17	impotent	impotent	ADJ
ftr-336	255	18	to	to	PART
ftr-336	255	19	provide	provide	VERB
ftr-336	255	20	at	at	ADP
ftr-336	255	21	least	least	ADJ
ftr-336	255	22	certain	certain	ADJ
ftr-336	255	23	wives	wife	NOUN
ftr-336	255	24	relief	relief	NOUN
ftr-336	255	25	.	.	PUNCT
ftr-336	256	1	the	the	DET
ftr-336	256	2	sixth	sixth	ADJ
ftr-336	256	3	circuit	circuit	NOUN
ftr-336	256	4	complained	complain	VERB
ftr-336	256	5	,	,	PUNCT
ftr-336	256	6	“	"	PUNCT
ftr-336	256	7	we	we	PRON
ftr-336	256	8	are	be	AUX
ftr-336	256	9	not	not	PART
ftr-336	256	10	convinced	convinced	ADJ
ftr-336	256	11	.	.	PUNCT
ftr-336	256	12	.	.	PUNCT
ftr-336	256	13	.	.	PUNCT
ftr-336	257	1	that	that	SCONJ
ftr-336	257	2	the	the	DET
ftr-336	257	3	statute	statute	NOUN
ftr-336	257	4	is	be	AUX
ftr-336	257	5	so	so	ADV
ftr-336	257	6	inflexible	inflexible	ADJ
ftr-336	257	7	that	that	SCONJ
ftr-336	257	8	an	an	DET
ftr-336	257	9	innocent	innocent	ADJ
ftr-336	257	10	wife	wife	NOUN
ftr-336	257	11	who	who	PRON
ftr-336	257	12	has	have	AUX
ftr-336	257	13	been	be	AUX
ftr-336	257	14	victimized	victimize	VERB
ftr-336	257	15	by	by	ADP
ftr-336	257	16	a	a	DET
ftr-336	257	17	dishonest	dishonest	ADJ
ftr-336	257	18	husband	husband	NOUN
ftr-336	257	19	must	must	AUX
ftr-336	257	20	be	be	AUX
ftr-336	257	21	subjected	subject	VERB
ftr-336	257	22	to	to	ADP
ftr-336	257	23	an	an	DET
ftr-336	257	24	additional	additional	ADJ
ftr-336	257	25	appallingly	appallingly	ADV
ftr-336	257	26	harsh	harsh	ADJ
ftr-336	257	27	penalty	penalty	NOUN
ftr-336	257	28	by	by	ADP
ftr-336	257	29	the	the	DET
ftr-336	257	30	united	united	PROPN
ftr-336	257	31	states	states	PROPN
ftr-336	257	32	government	government	NOUN
ftr-336	257	33	.	.	PUNCT
ftr-336	258	1	”40	”40	PROPN
ftr-336	258	2	shortly	shortly	ADV
ftr-336	258	3	before	before	SCONJ
ftr-336	258	4	congress	congress	PROPN
ftr-336	258	5	acted	act	VERB
ftr-336	258	6	,	,	PUNCT
ftr-336	258	7	the	the	DET
ftr-336	258	8	sixth	sixth	ADJ
ftr-336	258	9	circuit	circuit	NOUN
ftr-336	258	10	began	begin	VERB
ftr-336	258	11	crafting	craft	VERB
ftr-336	258	12	a	a	DET
ftr-336	258	13	balancing	balancing	NOUN
ftr-336	258	14	test	test	NOUN
ftr-336	258	15	to	to	PART
ftr-336	258	16	be	be	AUX
ftr-336	258	17	used	use	VERB
ftr-336	258	18	when	when	SCONJ
ftr-336	258	19	determining	determine	VERB
ftr-336	258	20	whether	whether	SCONJ
ftr-336	258	21	a	a	DET
ftr-336	258	22	wife	wife	NOUN
ftr-336	258	23	could	could	AUX
ftr-336	258	24	be	be	AUX
ftr-336	258	25	granted	grant	VERB
ftr-336	258	26	relief.41	relief.41	ADV
ftr-336	258	27	as	as	SCONJ
ftr-336	258	28	these	these	DET
ftr-336	258	29	cases	case	NOUN
ftr-336	258	30	progressed	progress	VERB
ftr-336	258	31	through	through	ADP
ftr-336	258	32	the	the	DET
ftr-336	258	33	courts	court	NOUN
ftr-336	258	34	,	,	PUNCT
ftr-336	258	35	congress	congress	PROPN
ftr-336	258	36	completed	complete	VERB
ftr-336	258	37	a	a	DET
ftr-336	258	38	year	year	NOUN
ftr-336	258	39	of	of	ADP
ftr-336	258	40	major	major	ADJ
ftr-336	258	41	revisions	revision	NOUN
ftr-336	258	42	to	to	ADP
ftr-336	258	43	the	the	DET
ftr-336	258	44	tax	tax	NOUN
ftr-336	258	45	code	code	NOUN
ftr-336	258	46	triggered	trigger	VERB
ftr-336	258	47	by	by	ADP
ftr-336	258	48	revelations	revelation	NOUN
ftr-336	258	49	that	that	SCONJ
ftr-336	258	50	154	154	NUM
ftr-336	258	51	wealthy	wealthy	ADJ
ftr-336	258	52	taxpayers	taxpayer	NOUN
ftr-336	258	53	had	have	AUX
ftr-336	258	54	not	not	PART
ftr-336	258	55	paid	pay	VERB
ftr-336	258	56	any	any	DET
ftr-336	258	57	income	income	NOUN
ftr-336	258	58	tax	tax	NOUN
ftr-336	258	59	,	,	PUNCT
ftr-336	258	60	and	and	CCONJ
ftr-336	258	61	congressional	congressional	ADJ
ftr-336	258	62	attention	attention	NOUN
ftr-336	258	63	continued	continue	VERB
ftr-336	258	64	to	to	PART
ftr-336	258	65	focus	focus	VERB
ftr-336	258	66	on	on	ADP
ftr-336	258	67	improving	improve	VERB
ftr-336	258	68	tax	tax	NOUN
ftr-336	258	69	administration.42	administration.42	ADP
ftr-336	258	70	joint	joint	ADJ
ftr-336	258	71	and	and	CCONJ
ftr-336	258	72	several	several	ADJ
ftr-336	258	73	liability	liability	NOUN
ftr-336	258	74	was	be	AUX
ftr-336	258	75	one	one	NUM
ftr-336	258	76	part	part	NOUN
ftr-336	258	77	of	of	ADP
ftr-336	258	78	that	that	DET
ftr-336	258	79	administration	administration	NOUN
ftr-336	258	80	.	.	PUNCT
ftr-336	259	1	after	after	ADP
ftr-336	259	2	a	a	DET
ftr-336	259	3	round	round	NOUN
ftr-336	259	4	of	of	ADP
ftr-336	259	5	hearings	hearing	NOUN
ftr-336	259	6	,	,	PUNCT
ftr-336	259	7	congress	congress	PROPN
ftr-336	259	8	claimed	claim	VERB
ftr-336	259	9	that	that	SCONJ
ftr-336	259	10	the	the	DET
ftr-336	259	11	rule	rule	NOUN
ftr-336	259	12	of	of	ADP
ftr-336	259	13	joint	joint	ADJ
ftr-336	259	14	and	and	CCONJ
ftr-336	259	15	several	several	ADJ
ftr-336	259	16	liability	liability	NOUN
ftr-336	259	17	resulted	result	VERB
ftr-336	259	18	in	in	ADP
ftr-336	259	19	a	a	DET
ftr-336	259	20	“	"	PUNCT
ftr-336	259	21	grave	grave	ADJ
ftr-336	259	22	injustice	injustice	NOUN
ftr-336	259	23	”	"	PUNCT
ftr-336	259	24	in	in	ADP
ftr-336	259	25	the	the	DET
ftr-336	259	26	administration	administration	NOUN
ftr-336	259	27	of	of	ADP
ftr-336	259	28	the	the	DET
ftr-336	259	29	income	income	NOUN
ftr-336	259	30	tax.43	tax.43	NOUN
ftr-336	259	31	in	in	ADP
ftr-336	259	32	1971	1971	NUM
ftr-336	259	33	,	,	PUNCT
ftr-336	259	34	congress	congress	PROPN
ftr-336	259	35	legislated	legislate	VERB
ftr-336	259	36	relief	relief	NOUN
ftr-336	259	37	,	,	PUNCT
ftr-336	259	38	which	which	PRON
ftr-336	259	39	the	the	DET
ftr-336	259	40	treasury	treasury	PROPN
ftr-336	259	41	department	department	NOUN
ftr-336	259	42	did	do	AUX
ftr-336	259	43	not	not	PART
ftr-336	259	44	oppose	oppose	VERB
ftr-336	259	45	,	,	PUNCT
ftr-336	259	46	and	and	CCONJ
ftr-336	259	47	thereby	thereby	ADV
ftr-336	259	48	averted	avert	VERB
ftr-336	259	49	the	the	DET
ftr-336	259	50	need	need	NOUN
ftr-336	259	51	for	for	ADP
ftr-336	259	52	the	the	DET
ftr-336	259	53	sixth	sixth	ADJ
ftr-336	259	54	circuit	circuit	NOUN
ftr-336	259	55	’s	’s	PART
ftr-336	259	56	exercise	exercise	NOUN
ftr-336	259	57	of	of	ADP
ftr-336	259	58	judicial	judicial	ADJ
ftr-336	259	59	power.44	power.44	PROPN
ftr-336	259	60	this	this	DET
ftr-336	259	61	congressional	congressional	ADJ
ftr-336	259	62	relief	relief	NOUN
ftr-336	259	63	was	be	AUX
ftr-336	259	64	intended	intend	VERB
ftr-336	259	65	as	as	ADP
ftr-336	259	66	a	a	DET
ftr-336	259	67	hardship	hardship	NOUN
ftr-336	259	68	relief	relief	NOUN
ftr-336	259	69	provision	provision	NOUN
ftr-336	259	70	for	for	ADP
ftr-336	259	71	those	those	DET
ftr-336	259	72	taxpayers	taxpayer	NOUN
ftr-336	259	73	in	in	ADP
ftr-336	259	74	serious	serious	ADJ
ftr-336	259	75	financial	financial	ADJ
ftr-336	259	76	difficulty	difficulty	NOUN
ftr-336	259	77	and	and	CCONJ
ftr-336	259	78	was	be	AUX
ftr-336	259	79	never	never	ADV
ftr-336	259	80	intended	intend	VERB
ftr-336	259	81	to	to	PART
ftr-336	259	82	apply	apply	VERB
ftr-336	259	83	to	to	ADP
ftr-336	259	84	all	all	DET
ftr-336	259	85	joint	joint	ADJ
ftr-336	259	86	filers.45	filers.45	VERB
ftr-336	259	87	the	the	DET
ftr-336	259	88	1971	1971	NUM
ftr-336	259	89	provision	provision	NOUN
ftr-336	259	90	,	,	PUNCT
ftr-336	259	91	enacted	enact	VERB
ftr-336	259	92	as	as	ADP
ftr-336	259	93	section	section	NOUN
ftr-336	259	94	6013(e	6013(e	PROPN
ftr-336	259	95	)	)	PUNCT
ftr-336	259	96	of	of	ADP
ftr-336	259	97	38	38	NUM
ftr-336	259	98	.	.	PUNCT
ftr-336	260	1	scudder	scudder	NOUN
ftr-336	260	2	,	,	PUNCT
ftr-336	260	3	48	48	NUM
ftr-336	260	4	t.c	t.c	PROPN
ftr-336	260	5	.	.	PUNCT
ftr-336	261	1	at	at	ADP
ftr-336	261	2	41	41	NUM
ftr-336	261	3	.	.	PUNCT
ftr-336	261	4	39	39	NUM
ftr-336	261	5	.	.	PUNCT
ftr-336	262	1	“	"	PUNCT
ftr-336	262	2	accordingly	accordingly	ADV
ftr-336	262	3	,	,	PUNCT
ftr-336	262	4	even	even	ADV
ftr-336	262	5	though	though	SCONJ
ftr-336	262	6	mary	mary	PROPN
ftr-336	262	7	may	may	AUX
ftr-336	262	8	not	not	PART
ftr-336	262	9	have	have	AUX
ftr-336	262	10	known	know	VERB
ftr-336	262	11	of	of	ADP
ftr-336	262	12	or	or	CCONJ
ftr-336	262	13	benefited	benefit	VERB
ftr-336	262	14	from	from	ADP
ftr-336	262	15	the	the	DET
ftr-336	262	16	embezzlement	embezzlement	NOUN
ftr-336	262	17	activity	activity	NOUN
ftr-336	262	18	(	(	PUNCT
ftr-336	262	19	a	a	DET
ftr-336	262	20	fact	fact	NOUN
ftr-336	262	21	which	which	PRON
ftr-336	262	22	we	we	PRON
ftr-336	262	23	tend	tend	VERB
ftr-336	262	24	to	to	PART
ftr-336	262	25	doubt	doubt	VERB
ftr-336	262	26	)	)	PUNCT
ftr-336	262	27	,	,	PUNCT
ftr-336	262	28	we	we	PRON
ftr-336	262	29	must	must	AUX
ftr-336	262	30	nevertheless	nevertheless	ADV
ftr-336	262	31	reject	reject	VERB
ftr-336	262	32	the	the	DET
ftr-336	262	33	petitioners	petitioner	NOUN
ftr-336	262	34	’	'	PUNCT
ftr-336	262	35	contention	contention	NOUN
ftr-336	262	36	that	that	SCONJ
ftr-336	262	37	mary	mary	PROPN
ftr-336	262	38	is	be	AUX
ftr-336	262	39	not	not	PART
ftr-336	262	40	liable	liable	ADJ
ftr-336	262	41	for	for	ADP
ftr-336	262	42	the	the	DET
ftr-336	262	43	deficiencies	deficiency	NOUN
ftr-336	262	44	asserted	assert	VERB
ftr-336	262	45	by	by	ADP
ftr-336	262	46	the	the	DET
ftr-336	262	47	respondent	respondent	NOUN
ftr-336	262	48	.	.	PUNCT
ftr-336	262	49	”	"	PUNCT
ftr-336	263	1	hauser	hauser	PROPN
ftr-336	263	2	,	,	PUNCT
ftr-336	263	3	29	29	NUM
ftr-336	263	4	t	t	PROPN
ftr-336	263	5	,	,	PUNCT
ftr-336	263	6	c.m	c.m	PROPN
ftr-336	263	7	.	.	PROPN
ftr-336	264	1	(	(	PUNCT
ftr-336	264	2	cch	cch	NOUN
ftr-336	264	3	)	)	PUNCT
ftr-336	264	4	909	909	NUM
ftr-336	264	5	,	,	PUNCT
ftr-336	264	6	914	914	NUM
ftr-336	264	7	,	,	PUNCT
ftr-336	264	8	t.c.m	t.c.m	NOUN
ftr-336	264	9	.	.	PUNCT
ftr-336	265	1	(	(	PUNCT
ftr-336	265	2	p	p	NOUN
ftr-336	265	3	-	-	PUNCT
ftr-336	265	4	h	h	NOUN
ftr-336	265	5	)	)	PUNCT
ftr-336	265	6	¶	¶	PROPN
ftr-336	265	7	70,207	70,207	NUM
ftr-336	265	8	at	at	ADP
ftr-336	265	9	1002	1002	NUM
ftr-336	265	10	.	.	PUNCT
ftr-336	266	1	40	40	NUM
ftr-336	266	2	.	.	PUNCT
ftr-336	266	3	huelsman	huelsman	NOUN
ftr-336	266	4	,	,	PUNCT
ftr-336	266	5	416	416	NUM
ftr-336	266	6	f.2d	f.2d	NOUN
ftr-336	266	7	at	at	ADP
ftr-336	266	8	480–81	480–81	PROPN
ftr-336	266	9	.	.	PUNCT
ftr-336	267	1	41	41	NUM
ftr-336	267	2	.	.	PUNCT
ftr-336	268	1	sharwell	sharwell	NOUN
ftr-336	268	2	,	,	PUNCT
ftr-336	268	3	419	419	NUM
ftr-336	268	4	f.2d	f.2d	NOUN
ftr-336	268	5	at	at	ADP
ftr-336	268	6	1061	1061	NUM
ftr-336	268	7	.	.	PUNCT
ftr-336	269	1	42	42	NUM
ftr-336	269	2	.	.	PUNCT
ftr-336	269	3	comm	comm	NOUN
ftr-336	269	4	.	.	PUNCT
ftr-336	270	1	ways	way	NOUN
ftr-336	270	2	and	and	CCONJ
ftr-336	270	3	means	mean	NOUN
ftr-336	270	4	and	and	CCONJ
ftr-336	270	5	comm	comm	NOUN
ftr-336	270	6	.	.	PUNCT
ftr-336	271	1	on	on	ADP
ftr-336	271	2	fin	fin	PROPN
ftr-336	271	3	.	.	PUNCT
ftr-336	271	4	,	,	PUNCT
ftr-336	271	5	91st	91st	ADJ
ftr-336	271	6	cong	cong	PROPN
ftr-336	271	7	.	.	PUNCT
ftr-336	271	8	,	,	PUNCT
ftr-336	271	9	1st	1st	ADJ
ftr-336	271	10	sess	sess	NOUN
ftr-336	271	11	.	.	PUNCT
ftr-336	272	1	tax	tax	NOUN
ftr-336	272	2	reform	reform	NOUN
ftr-336	272	3	studies	study	NOUN
ftr-336	272	4	and	and	CCONJ
ftr-336	272	5	proposals	proposal	NOUN
ftr-336	272	6	u.s	u.s	PROPN
ftr-336	272	7	.	.	PROPN
ftr-336	272	8	treasury	treasury	PROPN
ftr-336	272	9	department	department	PROPN
ftr-336	272	10	,	,	PUNCT
ftr-336	272	11	pt	pt	PROPN
ftr-336	272	12	.	.	PROPN
ftr-336	272	13	1	1	NUM
ftr-336	272	14	,	,	PUNCT
ftr-336	272	15	89–94	89–94	NUM
ftr-336	272	16	(	(	PUNCT
ftr-336	272	17	comm	comm	NOUN
ftr-336	272	18	.	.	PUNCT
ftr-336	273	1	print	print	NOUN
ftr-336	273	2	1969	1969	NUM
ftr-336	273	3	)	)	PUNCT
ftr-336	273	4	.	.	PUNCT
ftr-336	274	1	43	43	NUM
ftr-336	274	2	.	.	PUNCT
ftr-336	275	1	s.	s.	PROPN
ftr-336	275	2	rep	rep	PROPN
ftr-336	275	3	.	.	PROPN
ftr-336	276	1	no	no	INTJ
ftr-336	276	2	.	.	NOUN
ftr-336	277	1	91	91	NUM
ftr-336	277	2	-	-	SYM
ftr-336	277	3	1537	1537	NUM
ftr-336	278	1	,	,	PUNCT
ftr-336	278	2	at	at	ADP
ftr-336	278	3	2	2	NUM
ftr-336	278	4	(	(	PUNCT
ftr-336	278	5	1970	1970	NUM
ftr-336	278	6	)	)	PUNCT
ftr-336	278	7	;	;	PUNCT
ftr-336	279	1	h.	h.	PROPN
ftr-336	279	2	rep	rep	PROPN
ftr-336	279	3	.	.	PROPN
ftr-336	279	4	no	no	INTJ
ftr-336	279	5	.	.	NOUN
ftr-336	279	6	91	91	NUM
ftr-336	279	7	-	-	SYM
ftr-336	279	8	1734	1734	NUM
ftr-336	279	9	,	,	PUNCT
ftr-336	279	10	at	at	ADP
ftr-336	279	11	2	2	NUM
ftr-336	279	12	(	(	PUNCT
ftr-336	279	13	1970	1970	NUM
ftr-336	279	14	)	)	PUNCT
ftr-336	279	15	.	.	PUNCT
ftr-336	280	1	44	44	NUM
ftr-336	280	2	.	.	PUNCT
ftr-336	280	3	act	act	PROPN
ftr-336	280	4	of	of	ADP
ftr-336	280	5	jan	jan	PROPN
ftr-336	280	6	.	.	PROPN
ftr-336	280	7	12	12	NUM
ftr-336	280	8	,	,	PUNCT
ftr-336	280	9	1971	1971	NUM
ftr-336	280	10	,	,	PUNCT
ftr-336	280	11	pub	pub	NOUN
ftr-336	280	12	.	.	PUNCT
ftr-336	281	1	l.	l.	PROPN
ftr-336	281	2	no	no	INTJ
ftr-336	281	3	.	.	PROPN
ftr-336	282	1	91	91	NUM
ftr-336	282	2	-	-	SYM
ftr-336	282	3	679	679	NUM
ftr-336	282	4	,	,	PUNCT
ftr-336	282	5	§	§	PROPN
ftr-336	282	6	1	1	NUM
ftr-336	282	7	,	,	PUNCT
ftr-336	282	8	84	84	NUM
ftr-336	282	9	stat	stat	NOUN
ftr-336	282	10	.	.	PUNCT
ftr-336	283	1	2063	2063	NUM
ftr-336	283	2	,	,	PUNCT
ftr-336	283	3	2063	2063	NUM
ftr-336	283	4	(	(	PUNCT
ftr-336	283	5	1971	1971	NUM
ftr-336	283	6	)	)	PUNCT
ftr-336	283	7	;	;	PUNCT
ftr-336	284	1	s.	s.	PROPN
ftr-336	284	2	rep	rep	PROPN
ftr-336	284	3	.	.	PROPN
ftr-336	285	1	no	no	INTJ
ftr-336	285	2	.	.	NOUN
ftr-336	286	1	91	91	NUM
ftr-336	286	2	-	-	SYM
ftr-336	286	3	1537	1537	NUM
ftr-336	286	4	(	(	PUNCT
ftr-336	286	5	1970	1970	NUM
ftr-336	286	6	)	)	PUNCT
ftr-336	286	7	.	.	PUNCT
ftr-336	287	1	congress	congress	PROPN
ftr-336	287	2	had	have	AUX
ftr-336	287	3	previously	previously	ADV
ftr-336	287	4	enacted	enact	VERB
ftr-336	287	5	at	at	ADP
ftr-336	287	6	least	least	ADV
ftr-336	287	7	one	one	NUM
ftr-336	287	8	private	private	ADJ
ftr-336	287	9	tax	tax	NOUN
ftr-336	287	10	bill	bill	NOUN
ftr-336	287	11	helping	help	VERB
ftr-336	287	12	individual	individual	ADJ
ftr-336	287	13	couples	couple	NOUN
ftr-336	287	14	.	.	PUNCT
ftr-336	288	1	see	see	VERB
ftr-336	288	2	richard	richard	PROPN
ftr-336	288	3	beck	beck	PROPN
ftr-336	288	4	,	,	PUNCT
ftr-336	288	5	the	the	DET
ftr-336	288	6	innocent	innocent	ADJ
ftr-336	288	7	spouse	spouse	NOUN
ftr-336	288	8	problem	problem	NOUN
ftr-336	288	9	,	,	PUNCT
ftr-336	288	10	43	43	NUM
ftr-336	288	11	vand	vand	NOUN
ftr-336	288	12	.	.	PUNCT
ftr-336	289	1	l.	l.	PROPN
ftr-336	289	2	rev	rev	PROPN
ftr-336	289	3	.	.	PROPN
ftr-336	289	4	317	317	NUM
ftr-336	289	5	,	,	PUNCT
ftr-336	289	6	349–50	349–50	NUM
ftr-336	289	7	(	(	PUNCT
ftr-336	289	8	1990	1990	NUM
ftr-336	289	9	)	)	PUNCT
ftr-336	290	1	[	[	X
ftr-336	290	2	hereinafter	hereinafter	NOUN
ftr-336	290	3	beck	beck	NOUN
ftr-336	290	4	,	,	PUNCT
ftr-336	290	5	innocent	innocent	ADJ
ftr-336	290	6	spouse	spouse	NOUN
ftr-336	290	7	problem	problem	NOUN
ftr-336	290	8	]	]	X
ftr-336	290	9	.	.	PUNCT
ftr-336	291	1	45	45	NUM
ftr-336	291	2	.	.	PUNCT
ftr-336	292	1	see	see	VERB
ftr-336	292	2	s.	s.	PROPN
ftr-336	292	3	rep	rep	PROPN
ftr-336	292	4	.	.	PROPN
ftr-336	293	1	no	no	INTJ
ftr-336	293	2	.	.	NOUN
ftr-336	294	1	91	91	NUM
ftr-336	294	2	-	-	SYM
ftr-336	294	3	1537	1537	NUM
ftr-336	294	4	at	at	ADP
ftr-336	294	5	3	3	NUM
ftr-336	294	6	;	;	PUNCT
ftr-336	294	7	h.r	h.r	PROPN
ftr-336	294	8	.	.	PROPN
ftr-336	294	9	rep	rep	PROPN
ftr-336	294	10	.	.	PROPN
ftr-336	295	1	no	no	INTJ
ftr-336	295	2	.	.	NOUN
ftr-336	296	1	91	91	NUM
ftr-336	296	2	-	-	SYM
ftr-336	296	3	1734	1734	NUM
ftr-336	296	4	at	at	ADP
ftr-336	296	5	3	3	NUM
ftr-336	296	6	;	;	PUNCT
ftr-336	296	7	staff	staff	NOUN
ftr-336	296	8	of	of	ADP
ftr-336	296	9	the	the	DET
ftr-336	296	10	joint	joint	ADJ
ftr-336	296	11	committee	committee	NOUN
ftr-336	296	12	on	on	ADP
ftr-336	296	13	taxation	taxation	NOUN
ftr-336	296	14	,	,	PUNCT
ftr-336	296	15	present	present	ADJ
ftr-336	296	16	law	law	NOUN
ftr-336	296	17	and	and	CCONJ
ftr-336	296	18	background	background	NOUN
ftr-336	296	19	relating	relate	VERB
ftr-336	296	20	to	to	ADP
ftr-336	296	21	tax	tax	NOUN
ftr-336	296	22	treatment	treatment	NOUN
ftr-336	296	23	of	of	ADP
ftr-336	296	24	“	"	PUNCT
ftr-336	296	25	innocent	innocent	ADJ
ftr-336	296	26	spouses	spouse	NOUN
ftr-336	296	27	”	"	PUNCT
ftr-336	296	28	(	(	PUNCT
ftr-336	296	29	jcx-6	jcx-6	NOUN
ftr-336	296	30	-	-	X
ftr-336	296	31	98	98	NUM
ftr-336	296	32	)	)	PUNCT
ftr-336	296	33	(	(	PUNCT
ftr-336	296	34	1998	1998	NUM
ftr-336	296	35	)	)	PUNCT
ftr-336	297	1	[	[	X
ftr-336	297	2	hereinafter	hereinafter	NOUN
ftr-336	297	3	joint	joint	ADJ
ftr-336	297	4	2012	2012	NUM
ftr-336	297	5	]	]	PUNCT
ftr-336	297	6	empirical	empirical	ADJ
ftr-336	297	7	study	study	NOUN
ftr-336	297	8	of	of	ADP
ftr-336	297	9	innocent	innocent	ADJ
ftr-336	297	10	spouse	spouse	NOUN
ftr-336	297	11	relief	relief	NOUN
ftr-336	297	12	639	639	NUM
ftr-336	297	13	the	the	DET
ftr-336	297	14	code	code	NOUN
ftr-336	297	15	,	,	PUNCT
ftr-336	297	16	only	only	ADV
ftr-336	297	17	offered	offer	VERB
ftr-336	297	18	relief	relief	NOUN
ftr-336	297	19	in	in	ADP
ftr-336	297	20	cases	case	NOUN
ftr-336	297	21	involving	involve	VERB
ftr-336	297	22	income	income	NOUN
ftr-336	297	23	omitted	omit	VERB
ftr-336	297	24	from	from	ADP
ftr-336	297	25	the	the	DET
ftr-336	297	26	return	return	NOUN
ftr-336	297	27	where	where	SCONJ
ftr-336	297	28	the	the	DET
ftr-336	297	29	spouse	spouse	NOUN
ftr-336	297	30	seeking	seek	VERB
ftr-336	297	31	relief	relief	NOUN
ftr-336	297	32	could	could	AUX
ftr-336	297	33	prove	prove	VERB
ftr-336	297	34	that	that	SCONJ
ftr-336	297	35	he	he	PRON
ftr-336	297	36	or	or	CCONJ
ftr-336	297	37	she	she	PRON
ftr-336	297	38	met	meet	VERB
ftr-336	297	39	certain	certain	ADJ
ftr-336	297	40	strict	strict	ADJ
ftr-336	297	41	requirements.46	requirements.46	PROPN
ftr-336	297	42	although	although	SCONJ
ftr-336	297	43	section	section	NOUN
ftr-336	297	44	6013(e	6013(e	PROPN
ftr-336	297	45	)	)	PUNCT
ftr-336	297	46	was	be	AUX
ftr-336	297	47	somewhat	somewhat	ADV
ftr-336	297	48	liberalized	liberalize	VERB
ftr-336	297	49	in	in	ADP
ftr-336	297	50	1984	1984	NUM
ftr-336	297	51	,	,	PUNCT
ftr-336	297	52	innocent	innocent	ADJ
ftr-336	297	53	spouse	spouse	NOUN
ftr-336	297	54	relief	relief	NOUN
ftr-336	297	55	continued	continue	VERB
ftr-336	297	56	to	to	PART
ftr-336	297	57	operate	operate	VERB
ftr-336	297	58	as	as	ADP
ftr-336	297	59	a	a	DET
ftr-336	297	60	hardship	hardship	NOUN
ftr-336	297	61	provision.47	provision.47	NOUN
ftr-336	297	62	the	the	DET
ftr-336	297	63	requesting	request	VERB
ftr-336	297	64	spouse	spouse	NOUN
ftr-336	297	65	had	have	VERB
ftr-336	297	66	to	to	PART
ftr-336	297	67	prove	prove	VERB
ftr-336	297	68	that	that	SCONJ
ftr-336	297	69	the	the	DET
ftr-336	297	70	joint	joint	ADJ
ftr-336	297	71	return	return	NOUN
ftr-336	297	72	contained	contain	VERB
ftr-336	297	73	a	a	DET
ftr-336	297	74	“	"	PUNCT
ftr-336	297	75	substantial	substantial	ADJ
ftr-336	297	76	understatement	understatement	NOUN
ftr-336	297	77	”	"	PUNCT
ftr-336	297	78	of	of	ADP
ftr-336	297	79	tax	tax	NOUN
ftr-336	297	80	attributable	attributable	ADJ
ftr-336	297	81	to	to	ADP
ftr-336	297	82	“	"	PUNCT
ftr-336	297	83	grossly	grossly	ADV
ftr-336	297	84	erroneous	erroneous	ADJ
ftr-336	297	85	”	"	PUNCT
ftr-336	297	86	items	item	NOUN
ftr-336	297	87	of	of	ADP
ftr-336	297	88	the	the	DET
ftr-336	297	89	other	other	ADJ
ftr-336	297	90	spouse	spouse	NOUN
ftr-336	297	91	;	;	PUNCT
ftr-336	297	92	in	in	ADP
ftr-336	297	93	signing	sign	VERB
ftr-336	297	94	the	the	DET
ftr-336	297	95	return	return	NOUN
ftr-336	297	96	,	,	PUNCT
ftr-336	297	97	the	the	DET
ftr-336	297	98	spouse	spouse	NOUN
ftr-336	297	99	seeking	seek	VERB
ftr-336	297	100	relief	relief	NOUN
ftr-336	297	101	did	do	AUX
ftr-336	297	102	not	not	PART
ftr-336	297	103	know	know	VERB
ftr-336	297	104	,	,	PUNCT
ftr-336	297	105	and	and	CCONJ
ftr-336	297	106	had	have	VERB
ftr-336	297	107	no	no	DET
ftr-336	297	108	reason	reason	NOUN
ftr-336	297	109	to	to	PART
ftr-336	297	110	know	know	VERB
ftr-336	297	111	,	,	PUNCT
ftr-336	297	112	of	of	ADP
ftr-336	297	113	the	the	DET
ftr-336	297	114	understatement	understatement	NOUN
ftr-336	297	115	;	;	PUNCT
ftr-336	297	116	and	and	CCONJ
ftr-336	297	117	,	,	PUNCT
ftr-336	297	118	under	under	ADP
ftr-336	297	119	the	the	DET
ftr-336	297	120	circumstances	circumstance	NOUN
ftr-336	297	121	,	,	PUNCT
ftr-336	297	122	it	it	PRON
ftr-336	297	123	would	would	AUX
ftr-336	297	124	be	be	AUX
ftr-336	297	125	inequitable	inequitable	ADJ
ftr-336	297	126	to	to	PART
ftr-336	297	127	hold	hold	VERB
ftr-336	297	128	the	the	DET
ftr-336	297	129	spouse	spouse	NOUN
ftr-336	297	130	seeking	seek	VERB
ftr-336	297	131	relief	relief	NOUN
ftr-336	297	132	liable	liable	ADJ
ftr-336	297	133	for	for	ADP
ftr-336	297	134	the	the	DET
ftr-336	297	135	understatement	understatement	NOUN
ftr-336	297	136	.	.	PUNCT
ftr-336	298	1	the	the	DET
ftr-336	298	2	substantial	substantial	ADJ
ftr-336	298	3	omission	omission	NOUN
ftr-336	298	4	requirement	requirement	NOUN
ftr-336	298	5	meant	mean	VERB
ftr-336	298	6	that	that	SCONJ
ftr-336	298	7	for	for	ADP
ftr-336	298	8	most	most	ADJ
ftr-336	298	9	taxpayers	taxpayer	NOUN
ftr-336	298	10	the	the	DET
ftr-336	298	11	omission	omission	NOUN
ftr-336	298	12	had	have	VERB
ftr-336	298	13	to	to	PART
ftr-336	298	14	exceed	exceed	VERB
ftr-336	298	15	25	25	NUM
ftr-336	298	16	percent	percent	NOUN
ftr-336	298	17	of	of	ADP
ftr-336	298	18	the	the	DET
ftr-336	298	19	gross	gross	ADJ
ftr-336	298	20	income	income	NOUN
ftr-336	298	21	shown	show	VERB
ftr-336	298	22	on	on	ADP
ftr-336	298	23	the	the	DET
ftr-336	298	24	return.48	return.48	NOUN
ftr-336	298	25	that	that	SCONJ
ftr-336	298	26	the	the	DET
ftr-336	298	27	requesting	request	VERB
ftr-336	298	28	spouse	spouse	NOUN
ftr-336	298	29	did	do	AUX
ftr-336	298	30	not	not	PART
ftr-336	298	31	know	know	VERB
ftr-336	298	32	or	or	CCONJ
ftr-336	298	33	have	have	VERB
ftr-336	298	34	reason	reason	NOUN
ftr-336	298	35	to	to	PART
ftr-336	298	36	know	know	VERB
ftr-336	298	37	was	be	AUX
ftr-336	298	38	“	"	PUNCT
ftr-336	298	39	rooted	root	VERB
ftr-336	298	40	in	in	ADP
ftr-336	298	41	the	the	DET
ftr-336	298	42	common	common	ADJ
ftr-336	298	43	law	law	NOUN
ftr-336	298	44	of	of	ADP
ftr-336	298	45	restitution	restitution	NOUN
ftr-336	298	46	”	"	PUNCT
ftr-336	298	47	as	as	ADP
ftr-336	298	48	a	a	DET
ftr-336	298	49	means	means	NOUN
ftr-336	298	50	of	of	ADP
ftr-336	298	51	ensuring	ensure	VERB
ftr-336	298	52	the	the	DET
ftr-336	298	53	requesting	request	VERB
ftr-336	298	54	spouse	spouse	NOUN
ftr-336	298	55	was	be	AUX
ftr-336	298	56	“	"	PUNCT
ftr-336	298	57	wholly	wholly	ADV
ftr-336	298	58	innocent	innocent	ADJ
ftr-336	298	59	.	.	PUNCT
ftr-336	299	1	”49	”49	PROPN
ftr-336	299	2	and	and	CCONJ
ftr-336	299	3	a	a	DET
ftr-336	299	4	floor	floor	NOUN
ftr-336	299	5	amount	amount	NOUN
ftr-336	299	6	of	of	ADP
ftr-336	299	7	tax	tax	NOUN
ftr-336	299	8	liability	liability	NOUN
ftr-336	299	9	at	at	ADP
ftr-336	299	10	$	$	SYM
ftr-336	299	11	500	500	NUM
ftr-336	299	12	prevented	prevent	VERB
ftr-336	299	13	small	small	ADJ
ftr-336	299	14	claims	claim	NOUN
ftr-336	299	15	from	from	ADP
ftr-336	299	16	gaining	gain	VERB
ftr-336	299	17	relief.50	relief.50	PROPN
ftr-336	299	18	b.	b.	PROPN
ftr-336	299	19	congressional	congressional	ADJ
ftr-336	299	20	action	action	NOUN
ftr-336	299	21	concerned	concerned	ADJ
ftr-336	299	22	about	about	ADP
ftr-336	299	23	the	the	DET
ftr-336	299	24	equity	equity	NOUN
ftr-336	299	25	of	of	ADP
ftr-336	299	26	joint	joint	ADJ
ftr-336	299	27	and	and	CCONJ
ftr-336	299	28	several	several	ADJ
ftr-336	299	29	liability	liability	NOUN
ftr-336	299	30	for	for	ADP
ftr-336	299	31	joint	joint	ADJ
ftr-336	299	32	return	return	NOUN
ftr-336	299	33	filers	filer	NOUN
ftr-336	299	34	,	,	PUNCT
ftr-336	299	35	in	in	ADP
ftr-336	299	36	1995	1995	NUM
ftr-336	299	37	,	,	PUNCT
ftr-336	299	38	the	the	DET
ftr-336	299	39	american	american	PROPN
ftr-336	299	40	bar	bar	PROPN
ftr-336	299	41	association	association	PROPN
ftr-336	299	42	(	(	PUNCT
ftr-336	299	43	aba	aba	PROPN
ftr-336	299	44	)	)	PUNCT
ftr-336	299	45	resolved	resolve	VERB
ftr-336	299	46	that	that	SCONJ
ftr-336	299	47	it	it	PRON
ftr-336	299	48	be	be	VERB
ftr-336	299	49	repealed.51	repealed.51	PROPN
ftr-336	299	50	congress	congress	PROPN
ftr-336	299	51	responded	respond	VERB
ftr-336	299	52	to	to	ADP
ftr-336	299	53	the	the	DET
ftr-336	299	54	aba	aba	NOUN
ftr-336	299	55	by	by	ADP
ftr-336	299	56	directing	direct	VERB
ftr-336	299	57	the	the	DET
ftr-336	299	58	general	general	ADJ
ftr-336	299	59	accountability	accountability	NOUN
ftr-336	299	60	office	office	NOUN
ftr-336	299	61	(	(	PUNCT
ftr-336	299	62	gao	gao	PROPN
ftr-336	299	63	)	)	PUNCT
ftr-336	299	64	and	and	CCONJ
ftr-336	299	65	the	the	DET
ftr-336	299	66	treasury	treasury	PROPN
ftr-336	299	67	department	department	PROPN
ftr-336	299	68	to	to	PART
ftr-336	299	69	study	study	VERB
ftr-336	299	70	section	section	NOUN
ftr-336	299	71	6013(e	6013(e	PROPN
ftr-336	299	72	)	)	PUNCT
ftr-336	299	73	and	and	CCONJ
ftr-336	299	74	to	to	PART
ftr-336	299	75	evaluate	evaluate	VERB
ftr-336	299	76	the	the	DET
ftr-336	299	77	aba	aba	PROPN
ftr-336	299	78	’s	’s	PART
ftr-336	299	79	proposal.52	proposal.52	NOUN
ftr-336	299	80	the	the	DET
ftr-336	299	81	inquiry	inquiry	NOUN
ftr-336	299	82	was	be	AUX
ftr-336	299	83	no	no	PRON
ftr-336	299	84	longer	long	ADJ
ftr-336	299	85	committee	committee	NOUN
ftr-336	299	86	on	on	ADP
ftr-336	299	87	taxation	taxation	NOUN
ftr-336	299	88	,	,	PUNCT
ftr-336	299	89	present	present	ADJ
ftr-336	299	90	law	law	NOUN
ftr-336	299	91	and	and	CCONJ
ftr-336	299	92	background	background	NOUN
ftr-336	299	93	]	]	X
ftr-336	299	94	;	;	PUNCT
ftr-336	299	95	gao	gao	PROPN
ftr-336	299	96	,	,	PUNCT
ftr-336	299	97	alternatives	alternative	NOUN
ftr-336	299	98	,	,	PUNCT
ftr-336	299	99	supra	supra	PROPN
ftr-336	299	100	note	note	PROPN
ftr-336	299	101	15	15	NUM
ftr-336	299	102	,	,	PUNCT
ftr-336	299	103	at	at	ADP
ftr-336	299	104	7	7	NUM
ftr-336	299	105	.	.	NOUN
ftr-336	299	106	46	46	NUM
ftr-336	299	107	.	.	PUNCT
ftr-336	299	108	i.r.c	i.r.c	NOUN
ftr-336	299	109	.	.	PUNCT
ftr-336	300	1	§	§	PROPN
ftr-336	300	2	6013(e)(3	6013(e)(3	NUM
ftr-336	300	3	)	)	PUNCT
ftr-336	300	4	(	(	PUNCT
ftr-336	300	5	repealed	repeal	VERB
ftr-336	300	6	)	)	PUNCT
ftr-336	300	7	.	.	PUNCT
ftr-336	301	1	47	47	NUM
ftr-336	301	2	.	.	PUNCT
ftr-336	302	1	deficit	deficit	NOUN
ftr-336	302	2	reduction	reduction	NOUN
ftr-336	302	3	act	act	NOUN
ftr-336	302	4	of	of	ADP
ftr-336	302	5	1984	1984	NUM
ftr-336	302	6	,	,	PUNCT
ftr-336	302	7	pub	pub	NOUN
ftr-336	302	8	.	.	PUNCT
ftr-336	303	1	l.	l.	PROPN
ftr-336	303	2	no	no	INTJ
ftr-336	303	3	.	.	PROPN
ftr-336	304	1	98	98	NUM
ftr-336	304	2	-	-	SYM
ftr-336	304	3	369	369	NUM
ftr-336	304	4	,	,	PUNCT
ftr-336	304	5	§	§	PROPN
ftr-336	304	6	424	424	NUM
ftr-336	304	7	,	,	PUNCT
ftr-336	304	8	98	98	NUM
ftr-336	304	9	stat	stat	NOUN
ftr-336	304	10	.	.	PUNCT
ftr-336	305	1	494	494	NUM
ftr-336	305	2	,	,	PUNCT
ftr-336	305	3	801	801	NUM
ftr-336	305	4	.	.	PUNCT
ftr-336	306	1	for	for	ADP
ftr-336	306	2	a	a	DET
ftr-336	306	3	description	description	NOUN
ftr-336	306	4	of	of	ADP
ftr-336	306	5	the	the	DET
ftr-336	306	6	1984	1984	NUM
ftr-336	306	7	changes	change	NOUN
ftr-336	306	8	,	,	PUNCT
ftr-336	306	9	see	see	VERB
ftr-336	306	10	lisa	lisa	PROPN
ftr-336	306	11	edison	edison	PROPN
ftr-336	306	12	-	-	PUNCT
ftr-336	306	13	smith	smith	PROPN
ftr-336	306	14	,	,	PUNCT
ftr-336	306	15	“	"	PUNCT
ftr-336	306	16	if	if	SCONJ
ftr-336	306	17	you	you	PRON
ftr-336	306	18	love	love	VERB
ftr-336	306	19	me	i	PRON
ftr-336	306	20	,	,	PUNCT
ftr-336	306	21	you	you	PRON
ftr-336	306	22	’ll	’ll	AUX
ftr-336	306	23	sign	sign	VERB
ftr-336	306	24	my	my	PRON
ftr-336	306	25	tax	tax	NOUN
ftr-336	306	26	returns	return	NOUN
ftr-336	306	27	”	"	PUNCT
ftr-336	306	28	spousal	spousal	NOUN
ftr-336	306	29	joint	joint	NOUN
ftr-336	306	30	and	and	CCONJ
ftr-336	306	31	several	several	ADJ
ftr-336	306	32	liability	liability	NOUN
ftr-336	306	33	for	for	ADP
ftr-336	306	34	federal	federal	ADJ
ftr-336	306	35	income	income	NOUN
ftr-336	306	36	taxes	taxis	NOUN
ftr-336	306	37	and	and	CCONJ
ftr-336	306	38	the	the	DET
ftr-336	306	39	“	"	PUNCT
ftr-336	306	40	innocent	innocent	ADJ
ftr-336	306	41	spouse	spouse	NOUN
ftr-336	306	42	”	"	PUNCT
ftr-336	306	43	exception	exception	NOUN
ftr-336	306	44	,	,	PUNCT
ftr-336	306	45	18	18	NUM
ftr-336	306	46	hamline	hamline	PROPN
ftr-336	306	47	l.	l.	PROPN
ftr-336	306	48	rev	rev	PROPN
ftr-336	306	49	.	.	PROPN
ftr-336	306	50	102	102	NUM
ftr-336	306	51	(	(	PUNCT
ftr-336	306	52	1994	1994	NUM
ftr-336	306	53	)	)	PUNCT
ftr-336	306	54	.	.	PUNCT
ftr-336	307	1	48	48	NUM
ftr-336	307	2	.	.	PUNCT
ftr-336	307	3	i.r.c	i.r.c	NOUN
ftr-336	307	4	.	.	PUNCT
ftr-336	308	1	§	§	PROPN
ftr-336	308	2	6013(e)(4)(a	6013(e)(4)(a	NUM
ftr-336	308	3	)	)	PUNCT
ftr-336	308	4	(	(	PUNCT
ftr-336	308	5	repealed	repeal	VERB
ftr-336	308	6	)	)	PUNCT
ftr-336	308	7	.	.	PUNCT
ftr-336	309	1	49	49	NUM
ftr-336	309	2	.	.	PUNCT
ftr-336	310	1	report	report	NOUN
ftr-336	310	2	on	on	ADP
ftr-336	310	3	joint	joint	ADJ
ftr-336	310	4	liability	liability	NOUN
ftr-336	310	5	,	,	PUNCT
ftr-336	310	6	supra	supra	PROPN
ftr-336	310	7	note	note	NOUN
ftr-336	310	8	13	13	NUM
ftr-336	310	9	,	,	PUNCT
ftr-336	310	10	at	at	ADP
ftr-336	310	11	16	16	NUM
ftr-336	310	12	;	;	PUNCT
ftr-336	310	13	s.	s.	PROPN
ftr-336	310	14	rep	rep	PROPN
ftr-336	310	15	.	.	PROPN
ftr-336	311	1	no	no	INTJ
ftr-336	311	2	.	.	NOUN
ftr-336	312	1	91	91	NUM
ftr-336	312	2	-	-	SYM
ftr-336	312	3	1537	1537	NUM
ftr-336	312	4	,	,	PUNCT
ftr-336	312	5	at	at	ADP
ftr-336	312	6	6089	6089	NUM
ftr-336	312	7	.	.	PUNCT
ftr-336	313	1	50	50	NUM
ftr-336	313	2	.	.	PUNCT
ftr-336	313	3	i.r.c	i.r.c	NOUN
ftr-336	313	4	.	.	PUNCT
ftr-336	314	1	§	§	PROPN
ftr-336	314	2	6013(e)(3	6013(e)(3	NUM
ftr-336	314	3	)	)	PUNCT
ftr-336	314	4	(	(	PUNCT
ftr-336	314	5	repealed	repeal	VERB
ftr-336	314	6	)	)	PUNCT
ftr-336	314	7	.	.	PUNCT
ftr-336	315	1	51	51	NUM
ftr-336	315	2	.	.	X
ftr-336	316	1	aba	aba	PROPN
ftr-336	316	2	,	,	PUNCT
ftr-336	316	3	proceedings	proceeding	NOUN
ftr-336	316	4	of	of	ADP
ftr-336	316	5	the	the	DET
ftr-336	316	6	1995	1995	NUM
ftr-336	316	7	midyear	midyear	NOUN
ftr-336	316	8	meeting	meeting	NOUN
ftr-336	316	9	of	of	ADP
ftr-336	316	10	the	the	DET
ftr-336	316	11	house	house	NOUN
ftr-336	316	12	of	of	ADP
ftr-336	316	13	the	the	DET
ftr-336	316	14	delegates	delegate	NOUN
ftr-336	316	15	,	,	PUNCT
ftr-336	316	16	120	120	NUM
ftr-336	316	17	no	no	NOUN
ftr-336	316	18	.	.	PROPN
ftr-336	316	19	1	1	NUM
ftr-336	316	20	ann	ann	PROPN
ftr-336	316	21	.	.	PUNCT
ftr-336	316	22	rep	rep	PROPN
ftr-336	316	23	.	.	PROPN
ftr-336	316	24	a.b.a	a.b.a	PROPN
ftr-336	316	25	.	.	PUNCT
ftr-336	317	1	5–6	5–6	NUM
ftr-336	317	2	(	(	PUNCT
ftr-336	317	3	1995	1995	NUM
ftr-336	317	4	)	)	PUNCT
ftr-336	317	5	;	;	PUNCT
ftr-336	318	1	section	section	NOUN
ftr-336	318	2	resolutions	resolution	NOUN
ftr-336	318	3	,	,	PUNCT
ftr-336	318	4	13	13	NUM
ftr-336	318	5	a.b.a	a.b.a	NOUN
ftr-336	318	6	.	.	PUNCT
ftr-336	319	1	sec	sec	PROPN
ftr-336	319	2	.	.	PROPN
ftr-336	319	3	tax’n	tax’n	NUM
ftr-336	319	4	newsl	newsl	PROPN
ftr-336	319	5	.	.	PUNCT
ftr-336	320	1	13	13	NUM
ftr-336	320	2	(	(	PUNCT
ftr-336	320	3	1994	1994	NUM
ftr-336	320	4	)	)	PUNCT
ftr-336	320	5	.	.	PUNCT
ftr-336	321	1	see	see	VERB
ftr-336	321	2	also	also	ADV
ftr-336	321	3	domestic	domestic	ADJ
ftr-336	321	4	relations	relation	NOUN
ftr-336	321	5	comm	comm	NOUN
ftr-336	321	6	.	.	PUNCT
ftr-336	321	7	,	,	PUNCT
ftr-336	321	8	am	be	AUX
ftr-336	321	9	.	.	PUNCT
ftr-336	322	1	bar	bar	NOUN
ftr-336	322	2	assoc	assoc	PROPN
ftr-336	322	3	.	.	PUNCT
ftr-336	323	1	section	section	NOUN
ftr-336	323	2	on	on	ADP
ftr-336	323	3	tax’n	tax’n	NUM
ftr-336	323	4	,	,	PUNCT
ftr-336	323	5	comments	comment	NOUN
ftr-336	323	6	on	on	ADP
ftr-336	323	7	liability	liability	NOUN
ftr-336	323	8	of	of	ADP
ftr-336	323	9	divorced	divorce	VERB
ftr-336	323	10	spouses	spouse	NOUN
ftr-336	323	11	for	for	ADP
ftr-336	323	12	tax	tax	NOUN
ftr-336	323	13	deficiencies	deficiency	NOUN
ftr-336	323	14	on	on	ADP
ftr-336	323	15	previously	previously	ADV
ftr-336	323	16	filed	file	VERB
ftr-336	323	17	joint	joint	ADJ
ftr-336	323	18	returns	return	NOUN
ftr-336	323	19	,	,	PUNCT
ftr-336	323	20	50	50	NUM
ftr-336	323	21	tax	tax	NOUN
ftr-336	323	22	law	law	NOUN
ftr-336	323	23	.	.	PUNCT
ftr-336	324	1	395	395	NUM
ftr-336	324	2	(	(	PUNCT
ftr-336	324	3	1997	1997	NUM
ftr-336	324	4	)	)	PUNCT
ftr-336	324	5	.	.	PUNCT
ftr-336	325	1	on	on	ADP
ftr-336	325	2	the	the	DET
ftr-336	325	3	other	other	ADJ
ftr-336	325	4	hand	hand	NOUN
ftr-336	325	5	,	,	PUNCT
ftr-336	325	6	the	the	DET
ftr-336	325	7	american	american	PROPN
ftr-336	325	8	institute	institute	PROPN
ftr-336	325	9	of	of	ADP
ftr-336	325	10	certified	certify	VERB
ftr-336	325	11	public	public	ADJ
ftr-336	325	12	accountants	accountant	NOUN
ftr-336	325	13	proposed	propose	VERB
ftr-336	325	14	a	a	DET
ftr-336	325	15	uniform	uniform	ADJ
ftr-336	325	16	10	10	NUM
ftr-336	325	17	%	%	NOUN
ftr-336	325	18	threshold	threshold	NOUN
ftr-336	325	19	of	of	ADP
ftr-336	325	20	gross	gross	ADJ
ftr-336	325	21	income	income	NOUN
ftr-336	325	22	for	for	ADP
ftr-336	325	23	all	all	DET
ftr-336	325	24	requests	request	NOUN
ftr-336	325	25	.	.	PUNCT
ftr-336	326	1	aicpa	aicpa	PROPN
ftr-336	326	2	proposes	propose	VERB
ftr-336	326	3	legislative	legislative	ADJ
ftr-336	326	4	changes	change	NOUN
ftr-336	326	5	on	on	ADP
ftr-336	326	6	tax	tax	NOUN
ftr-336	326	7	treatment	treatment	NOUN
ftr-336	326	8	of	of	ADP
ftr-336	326	9	marriage	marriage	NOUN
ftr-336	326	10	and	and	CCONJ
ftr-336	326	11	divorce	divorce	NOUN
ftr-336	326	12	,	,	PUNCT
ftr-336	326	13	67	67	NUM
ftr-336	326	14	tax	tax	NOUN
ftr-336	326	15	notes	note	NOUN
ftr-336	326	16	87	87	NUM
ftr-336	326	17	(	(	PUNCT
ftr-336	326	18	1995	1995	NUM
ftr-336	326	19	)	)	PUNCT
ftr-336	326	20	.	.	PUNCT
ftr-336	327	1	52	52	NUM
ftr-336	327	2	.	.	PUNCT
ftr-336	328	1	taxpayer	taxpayer	NOUN
ftr-336	328	2	bill	bill	NOUN
ftr-336	328	3	of	of	ADP
ftr-336	328	4	rights	rights	PROPN
ftr-336	328	5	ii	ii	PROPN
ftr-336	328	6	,	,	PUNCT
ftr-336	328	7	pub	pub	NOUN
ftr-336	328	8	.	.	PUNCT
ftr-336	329	1	l.	l.	PROPN
ftr-336	329	2	no	no	INTJ
ftr-336	329	3	.	.	PROPN
ftr-336	330	1	104	104	NUM
ftr-336	330	2	-	-	SYM
ftr-336	330	3	168	168	NUM
ftr-336	330	4	,	,	PUNCT
ftr-336	330	5	§	§	NOUN
ftr-336	330	6	401	401	NUM
ftr-336	330	7	,	,	PUNCT
ftr-336	330	8	110	110	NUM
ftr-336	330	9	stat	stat	NOUN
ftr-336	330	10	.	.	PUNCT
ftr-336	331	1	1452	1452	NUM
ftr-336	331	2	,	,	PUNCT
ftr-336	331	3	1459	1459	NUM
ftr-336	331	4	(	(	PUNCT
ftr-336	331	5	1996	1996	NUM
ftr-336	331	6	)	)	PUNCT
ftr-336	331	7	.	.	PUNCT
ftr-336	332	1	640	640	NUM
ftr-336	332	2	florid	florid	ADJ
ftr-336	332	3	tax	tax	NOUN
ftr-336	332	4	review	review	NOUN
ftr-336	333	1	[	[	X
ftr-336	333	2	vol.12:8	vol.12:8	X
ftr-336	333	3	whether	whether	SCONJ
ftr-336	333	4	innocent	innocent	ADJ
ftr-336	333	5	spouse	spouse	NOUN
ftr-336	333	6	relief	relief	NOUN
ftr-336	333	7	worked	work	VERB
ftr-336	333	8	as	as	ADP
ftr-336	333	9	hardship	hardship	NOUN
ftr-336	333	10	relief	relief	NOUN
ftr-336	333	11	but	but	CCONJ
ftr-336	333	12	whether	whether	SCONJ
ftr-336	333	13	it	it	PRON
ftr-336	333	14	provided	provide	VERB
ftr-336	333	15	“	"	PUNCT
ftr-336	333	16	meaningful	meaningful	ADJ
ftr-336	333	17	relief	relief	NOUN
ftr-336	333	18	in	in	ADP
ftr-336	333	19	all	all	DET
ftr-336	333	20	cases	case	NOUN
ftr-336	333	21	where	where	SCONJ
ftr-336	333	22	such	such	ADJ
ftr-336	333	23	relief	relief	NOUN
ftr-336	333	24	is	be	AUX
ftr-336	333	25	appropriate	appropriate	ADJ
ftr-336	333	26	.	.	PUNCT
ftr-336	334	1	”53	”53	ADV
ftr-336	334	2	these	these	DET
ftr-336	334	3	departments	department	NOUN
ftr-336	334	4	both	both	PRON
ftr-336	334	5	concluded	conclude	VERB
ftr-336	334	6	that	that	SCONJ
ftr-336	334	7	,	,	PUNCT
ftr-336	334	8	although	although	SCONJ
ftr-336	334	9	existing	exist	VERB
ftr-336	334	10	relief	relief	NOUN
ftr-336	334	11	was	be	AUX
ftr-336	334	12	not	not	PART
ftr-336	334	13	perfect	perfect	ADJ
ftr-336	334	14	,	,	PUNCT
ftr-336	334	15	it	it	PRON
ftr-336	334	16	was	be	AUX
ftr-336	334	17	best	good	ADJ
ftr-336	334	18	not	not	PART
ftr-336	334	19	to	to	PART
ftr-336	334	20	limit	limit	VERB
ftr-336	334	21	a	a	DET
ftr-336	334	22	spouse	spouse	NOUN
ftr-336	334	23	’s	’s	PART
ftr-336	334	24	liability	liability	NOUN
ftr-336	334	25	to	to	ADP
ftr-336	334	26	his	his	PRON
ftr-336	334	27	or	or	CCONJ
ftr-336	334	28	her	her	PRON
ftr-336	334	29	“	"	PUNCT
ftr-336	334	30	share	share	NOUN
ftr-336	334	31	”	"	PUNCT
ftr-336	334	32	of	of	ADP
ftr-336	334	33	the	the	DET
ftr-336	334	34	couple	couple	NOUN
ftr-336	334	35	’s	’s	NOUN
ftr-336	334	36	taxes.54	taxes.54	NOUN
ftr-336	334	37	with	with	ADP
ftr-336	334	38	this	this	DET
ftr-336	334	39	information	information	NOUN
ftr-336	334	40	,	,	PUNCT
ftr-336	334	41	the	the	DET
ftr-336	334	42	house	house	NOUN
ftr-336	334	43	subcommittee	subcommittee	NOUN
ftr-336	334	44	on	on	ADP
ftr-336	334	45	oversight	oversight	NOUN
ftr-336	334	46	held	hold	VERB
ftr-336	334	47	a	a	DET
ftr-336	334	48	day	day	NOUN
ftr-336	334	49	of	of	ADP
ftr-336	334	50	hearings	hearing	NOUN
ftr-336	334	51	on	on	ADP
ftr-336	334	52	innocent	innocent	ADJ
ftr-336	334	53	spouse	spouse	NOUN
ftr-336	334	54	relief.55	relief.55	NOUN
ftr-336	334	55	these	these	DET
ftr-336	334	56	hearings	hearing	NOUN
ftr-336	334	57	were	be	AUX
ftr-336	334	58	part	part	NOUN
ftr-336	334	59	of	of	ADP
ftr-336	334	60	broader	broad	ADJ
ftr-336	334	61	hearings	hearing	NOUN
ftr-336	334	62	focused	focus	VERB
ftr-336	334	63	on	on	ADP
ftr-336	334	64	a	a	DET
ftr-336	334	65	complete	complete	ADJ
ftr-336	334	66	restructuring	restructuring	NOUN
ftr-336	334	67	of	of	ADP
ftr-336	334	68	the	the	DET
ftr-336	334	69	irs	irs	PROPN
ftr-336	334	70	with	with	ADP
ftr-336	334	71	the	the	DET
ftr-336	334	72	aim	aim	NOUN
ftr-336	334	73	of	of	ADP
ftr-336	334	74	curbing	curb	VERB
ftr-336	334	75	perceived	perceive	VERB
ftr-336	334	76	overzealousness	overzealousness	NOUN
ftr-336	334	77	in	in	ADP
ftr-336	334	78	revenue	revenue	NOUN
ftr-336	334	79	collection	collection	NOUN
ftr-336	334	80	.	.	PUNCT
ftr-336	335	1	the	the	DET
ftr-336	335	2	republican	republican	PROPN
ftr-336	335	3	congress	congress	PROPN
ftr-336	335	4	sought	seek	VERB
ftr-336	335	5	to	to	PART
ftr-336	335	6	require	require	VERB
ftr-336	335	7	the	the	DET
ftr-336	335	8	irs	irs	PROPN
ftr-336	335	9	to	to	PART
ftr-336	335	10	give	give	VERB
ftr-336	335	11	renewed	renew	VERB
ftr-336	335	12	attention	attention	NOUN
ftr-336	335	13	to	to	ADP
ftr-336	335	14	taxpayers	taxpayer	NOUN
ftr-336	335	15	as	as	ADP
ftr-336	335	16	“	"	PUNCT
ftr-336	335	17	customers	customer	NOUN
ftr-336	335	18	,	,	PUNCT
ftr-336	335	19	”	"	PUNCT
ftr-336	335	20	which	which	PRON
ftr-336	335	21	meant	mean	VERB
ftr-336	335	22	expanding	expand	VERB
ftr-336	335	23	many	many	ADJ
ftr-336	335	24	programs	program	NOUN
ftr-336	335	25	,	,	PUNCT
ftr-336	335	26	late	late	ADV
ftr-336	335	27	in	in	ADP
ftr-336	335	28	the	the	DET
ftr-336	335	29	process	process	NOUN
ftr-336	335	30	extended	extend	VERB
ftr-336	335	31	to	to	PART
ftr-336	335	32	include	include	VERB
ftr-336	335	33	greater	great	ADJ
ftr-336	335	34	innocent	innocent	ADJ
ftr-336	335	35	spouse	spouse	NOUN
ftr-336	335	36	relief.56	relief.56	NOUN
ftr-336	335	37	by	by	ADP
ftr-336	335	38	the	the	DET
ftr-336	335	39	time	time	NOUN
ftr-336	335	40	the	the	DET
ftr-336	335	41	final	final	ADJ
ftr-336	335	42	bill	bill	NOUN
ftr-336	335	43	was	be	AUX
ftr-336	335	44	before	before	ADP
ftr-336	335	45	congress	congress	PROPN
ftr-336	335	46	,	,	PUNCT
ftr-336	335	47	it	it	PRON
ftr-336	335	48	was	be	AUX
ftr-336	335	49	thought	think	VERB
ftr-336	335	50	to	to	PART
ftr-336	335	51	give	give	VERB
ftr-336	335	52	“	"	PUNCT
ftr-336	335	53	david	david	PROPN
ftr-336	335	54	the	the	DET
ftr-336	335	55	taxpayer	taxpayer	PROPN
ftr-336	335	56	an	an	DET
ftr-336	335	57	arsenal	arsenal	NOUN
ftr-336	335	58	of	of	ADP
ftr-336	335	59	powerful	powerful	ADJ
ftr-336	335	60	slingshots	slingshot	NOUN
ftr-336	335	61	to	to	PART
ftr-336	335	62	use	use	VERB
ftr-336	335	63	against	against	ADP
ftr-336	335	64	goliath	goliath	NOUN
ftr-336	335	65	the	the	DET
ftr-336	335	66	irs	irs	PROPN
ftr-336	335	67	.	.	PUNCT
ftr-336	336	1	”57	”57	PROPN
ftr-336	336	2	the	the	DET
ftr-336	336	3	four	four	NUM
ftr-336	336	4	witnesses	witness	NOUN
ftr-336	336	5	on	on	ADP
ftr-336	336	6	innocent	innocent	ADJ
ftr-336	336	7	spouse	spouse	NOUN
ftr-336	336	8	relief	relief	NOUN
ftr-336	336	9	at	at	ADP
ftr-336	336	10	the	the	DET
ftr-336	336	11	senate	senate	PROPN
ftr-336	336	12	finance	finance	PROPN
ftr-336	336	13	committee	committee	PROPN
ftr-336	336	14	hearings	hearing	NOUN
ftr-336	336	15	were	be	AUX
ftr-336	336	16	divorced	divorce	VERB
ftr-336	336	17	women.58	women.58	PROPN
ftr-336	336	18	these	these	DET
ftr-336	336	19	women	woman	NOUN
ftr-336	336	20	told	tell	VERB
ftr-336	336	21	stories	story	NOUN
ftr-336	336	22	certain	certain	ADJ
ftr-336	336	23	to	to	PART
ftr-336	336	24	elicit	elicit	VERB
ftr-336	336	25	sympathy	sympathy	NOUN
ftr-336	336	26	for	for	ADP
ftr-336	336	27	the	the	DET
ftr-336	336	28	wives	wife	NOUN
ftr-336	336	29	and	and	CCONJ
ftr-336	336	30	anger	anger	NOUN
ftr-336	336	31	at	at	ADP
ftr-336	336	32	the	the	DET
ftr-336	336	33	tax	tax	NOUN
ftr-336	336	34	system	system	NOUN
ftr-336	336	35	:	:	PUNCT
ftr-336	336	36	tales	tale	NOUN
ftr-336	336	37	of	of	ADP
ftr-336	336	38	ex	ex	NOUN
ftr-336	336	39	-	-	NOUN
ftr-336	336	40	husbands	husband	NOUN
ftr-336	336	41	who	who	PRON
ftr-336	336	42	not	not	PART
ftr-336	336	43	only	only	ADV
ftr-336	336	44	stuck	stick	VERB
ftr-336	336	45	their	their	PRON
ftr-336	336	46	ex	ex	NOUN
ftr-336	336	47	-	-	NOUN
ftr-336	336	48	wives	wife	NOUN
ftr-336	336	49	with	with	ADP
ftr-336	336	50	extraordinary	extraordinary	ADJ
ftr-336	336	51	tax	tax	NOUN
ftr-336	336	52	burdens	burden	NOUN
ftr-336	336	53	but	but	CCONJ
ftr-336	336	54	also	also	ADV
ftr-336	336	55	shirked	shirk	VERB
ftr-336	336	56	their	their	PRON
ftr-336	336	57	responsibility	responsibility	NOUN
ftr-336	336	58	for	for	ADP
ftr-336	336	59	child	child	NOUN
ftr-336	336	60	support	support	NOUN
ftr-336	336	61	and	and	CCONJ
ftr-336	336	62	of	of	ADP
ftr-336	336	63	an	an	DET
ftr-336	336	64	irs	irs	PROPN
ftr-336	336	65	that	that	PRON
ftr-336	336	66	told	tell	VERB
ftr-336	336	67	one	one	NUM
ftr-336	336	68	wife	wife	NOUN
ftr-336	336	69	that	that	SCONJ
ftr-336	336	70	there	there	PRON
ftr-336	336	71	was	be	VERB
ftr-336	336	72	no	no	DET
ftr-336	336	73	reason	reason	NOUN
ftr-336	336	74	to	to	PART
ftr-336	336	75	go	go	VERB
ftr-336	336	76	after	after	ADP
ftr-336	336	77	her	her	PRON
ftr-336	336	78	former	former	ADJ
ftr-336	336	79	husband	husband	NOUN
ftr-336	336	80	for	for	ADP
ftr-336	336	81	53	53	NUM
ftr-336	336	82	.	.	PUNCT
ftr-336	337	1	h.r	h.r	PROPN
ftr-336	337	2	.	.	PROPN
ftr-336	337	3	rep	rep	PROPN
ftr-336	337	4	.	.	PROPN
ftr-336	337	5	no	no	PROPN
ftr-336	337	6	.	.	NOUN
ftr-336	338	1	104	104	NUM
ftr-336	338	2	-	-	SYM
ftr-336	338	3	506	506	NUM
ftr-336	338	4	,	,	PUNCT
ftr-336	338	5	sec	sec	PROPN
ftr-336	338	6	.	.	PROPN
ftr-336	338	7	401	401	NUM
ftr-336	338	8	(	(	PUNCT
ftr-336	338	9	emphasis	emphasis	NOUN
ftr-336	338	10	added	add	VERB
ftr-336	338	11	)	)	PUNCT
ftr-336	338	12	.	.	PUNCT
ftr-336	339	1	54	54	NUM
ftr-336	339	2	.	.	PUNCT
ftr-336	340	1	u.s	u.s	PROPN
ftr-336	340	2	.	.	PROPN
ftr-336	340	3	gov’t	gov’t	PROPN
ftr-336	340	4	accounting	accounting	PROPN
ftr-336	340	5	office	office	NOUN
ftr-336	340	6	,	,	PUNCT
ftr-336	340	7	gao	gao	PROPN
ftr-336	340	8	/	/	SYM
ftr-336	340	9	ggd-97	ggd-97	PROPN
ftr-336	340	10	-	-	PUNCT
ftr-336	340	11	34	34	NUM
ftr-336	340	12	,	,	PUNCT
ftr-336	340	13	information	information	NOUN
ftr-336	340	14	on	on	ADP
ftr-336	340	15	the	the	DET
ftr-336	340	16	joint	joint	ADJ
ftr-336	340	17	and	and	CCONJ
ftr-336	340	18	several	several	ADJ
ftr-336	340	19	liability	liability	NOUN
ftr-336	340	20	standard	standard	NOUN
ftr-336	340	21	(	(	PUNCT
ftr-336	340	22	1997	1997	NUM
ftr-336	340	23	)	)	PUNCT
ftr-336	340	24	.	.	PUNCT
ftr-336	341	1	although	although	SCONJ
ftr-336	341	2	its	its	PRON
ftr-336	341	3	recommendations	recommendation	NOUN
ftr-336	341	4	were	be	AUX
ftr-336	341	5	limited	limit	VERB
ftr-336	341	6	,	,	PUNCT
ftr-336	341	7	the	the	DET
ftr-336	341	8	gao	gao	PROPN
ftr-336	341	9	noted	note	VERB
ftr-336	341	10	that	that	SCONJ
ftr-336	341	11	the	the	DET
ftr-336	341	12	irs	irs	PROPN
ftr-336	341	13	did	do	AUX
ftr-336	341	14	not	not	PART
ftr-336	341	15	receive	receive	VERB
ftr-336	341	16	many	many	ADJ
ftr-336	341	17	requests	request	NOUN
ftr-336	341	18	and	and	CCONJ
ftr-336	341	19	“	"	PUNCT
ftr-336	341	20	denied	deny	VERB
ftr-336	341	21	most	most	ADJ
ftr-336	341	22	of	of	ADP
ftr-336	341	23	them	they	PRON
ftr-336	341	24	.	.	PUNCT
ftr-336	341	25	”	"	PUNCT
ftr-336	342	1	i	i	PRON
ftr-336	342	2	d.	d.	VERB
ftr-336	342	3	at	at	ADP
ftr-336	342	4	4	4	NUM
ftr-336	342	5	.	.	PUNCT
ftr-336	343	1	the	the	DET
ftr-336	343	2	treasury	treasury	PROPN
ftr-336	343	3	department	department	NOUN
ftr-336	343	4	worried	worry	VERB
ftr-336	343	5	that	that	SCONJ
ftr-336	343	6	proposals	proposal	NOUN
ftr-336	343	7	for	for	ADP
ftr-336	343	8	proportionate	proportionate	ADJ
ftr-336	343	9	liability	liability	NOUN
ftr-336	343	10	“	"	PUNCT
ftr-336	343	11	would	would	AUX
ftr-336	343	12	impose	impose	VERB
ftr-336	343	13	increased	increase	VERB
ftr-336	343	14	burdens	burden	NOUN
ftr-336	343	15	on	on	ADP
ftr-336	343	16	taxpayers	taxpayer	NOUN
ftr-336	343	17	and	and	CCONJ
ftr-336	343	18	the	the	DET
ftr-336	343	19	irs	irs	PROPN
ftr-336	343	20	yet	yet	ADV
ftr-336	343	21	would	would	AUX
ftr-336	343	22	still	still	ADV
ftr-336	343	23	require	require	VERB
ftr-336	343	24	some	some	DET
ftr-336	343	25	kind	kind	NOUN
ftr-336	343	26	of	of	ADP
ftr-336	343	27	equitable	equitable	ADJ
ftr-336	343	28	relief	relief	NOUN
ftr-336	343	29	provisions	provision	NOUN
ftr-336	343	30	in	in	ADP
ftr-336	343	31	certain	certain	ADJ
ftr-336	343	32	egregious	egregious	ADJ
ftr-336	343	33	situations	situation	NOUN
ftr-336	343	34	.	.	PUNCT
ftr-336	343	35	”	"	PUNCT
ftr-336	344	1	report	report	NOUN
ftr-336	344	2	on	on	ADP
ftr-336	344	3	joint	joint	ADJ
ftr-336	344	4	liability	liability	NOUN
ftr-336	344	5	,	,	PUNCT
ftr-336	344	6	supra	supra	PROPN
ftr-336	344	7	note	note	NOUN
ftr-336	344	8	13	13	NUM
ftr-336	344	9	,	,	PUNCT
ftr-336	344	10	at	at	ADP
ftr-336	344	11	2	2	NUM
ftr-336	344	12	.	.	PUNCT
ftr-336	345	1	the	the	DET
ftr-336	345	2	treasury	treasury	PROPN
ftr-336	345	3	department	department	NOUN
ftr-336	345	4	made	make	VERB
ftr-336	345	5	no	no	DET
ftr-336	345	6	estimation	estimation	NOUN
ftr-336	345	7	of	of	ADP
ftr-336	345	8	the	the	DET
ftr-336	345	9	cost	cost	NOUN
ftr-336	345	10	of	of	ADP
ftr-336	345	11	repeal	repeal	NOUN
ftr-336	345	12	although	although	SCONJ
ftr-336	345	13	it	it	PRON
ftr-336	345	14	noted	note	VERB
ftr-336	345	15	such	such	ADJ
ftr-336	345	16	problems	problem	NOUN
ftr-336	345	17	as	as	ADP
ftr-336	345	18	a	a	DET
ftr-336	345	19	lack	lack	NOUN
ftr-336	345	20	of	of	ADP
ftr-336	345	21	computing	computing	NOUN
ftr-336	345	22	capacity	capacity	NOUN
ftr-336	345	23	and	and	CCONJ
ftr-336	345	24	the	the	DET
ftr-336	345	25	need	need	NOUN
ftr-336	345	26	to	to	PART
ftr-336	345	27	hire	hire	VERB
ftr-336	345	28	seasonal	seasonal	ADJ
ftr-336	345	29	workers	worker	NOUN
ftr-336	345	30	.	.	PUNCT
ftr-336	346	1	i	i	PRON
ftr-336	346	2	d.	d.	PROPN
ftr-336	346	3	at	at	ADP
ftr-336	346	4	3	3	NUM
ftr-336	346	5	,	,	PUNCT
ftr-336	346	6	27	27	NUM
ftr-336	346	7	–	–	PUNCT
ftr-336	346	8	29	29	NUM
ftr-336	346	9	.	.	X
ftr-336	347	1	55	55	NUM
ftr-336	347	2	.	.	PUNCT
ftr-336	348	1	treasury	treasury	PROPN
ftr-336	348	2	department	department	PROPN
ftr-336	348	3	report	report	NOUN
ftr-336	348	4	on	on	ADP
ftr-336	348	5	innocent	innocent	ADJ
ftr-336	348	6	spouse	spouse	NOUN
ftr-336	348	7	relief	relief	NOUN
ftr-336	348	8	:	:	PUNCT
ftr-336	348	9	hearing	hearing	NOUN
ftr-336	348	10	before	before	ADP
ftr-336	348	11	the	the	DET
ftr-336	348	12	subcomm	subcomm	NOUN
ftr-336	348	13	.	.	PUNCT
ftr-336	349	1	on	on	ADP
ftr-336	349	2	oversight	oversight	NOUN
ftr-336	349	3	of	of	ADP
ftr-336	349	4	the	the	DET
ftr-336	349	5	h.	h.	PROPN
ftr-336	349	6	comm	comm	NOUN
ftr-336	349	7	.	.	PUNCT
ftr-336	350	1	on	on	ADP
ftr-336	350	2	ways	way	NOUN
ftr-336	350	3	and	and	CCONJ
ftr-336	350	4	means	mean	NOUN
ftr-336	350	5	,	,	PUNCT
ftr-336	350	6	105th	105th	ADJ
ftr-336	350	7	cong	cong	NOUN
ftr-336	350	8	.	.	PROPN
ftr-336	351	1	1	1	NUM
ftr-336	351	2	(	(	PUNCT
ftr-336	351	3	1998	1998	NUM
ftr-336	351	4	)	)	PUNCT
ftr-336	352	1	[	[	X
ftr-336	352	2	hereinafter	hereinafter	NOUN
ftr-336	352	3	oversight	oversight	NOUN
ftr-336	352	4	subcommittee	subcommittee	NOUN
ftr-336	352	5	]	]	PUNCT
ftr-336	352	6	.	.	PUNCT
ftr-336	353	1	56	56	NUM
ftr-336	353	2	.	.	PUNCT
ftr-336	353	3	h.	h.	PROPN
ftr-336	353	4	r.	r.	PROPN
ftr-336	353	5	conf	conf	PROPN
ftr-336	353	6	.	.	PUNCT
ftr-336	354	1	rep	rep	PROPN
ftr-336	354	2	.	.	PROPN
ftr-336	354	3	no	no	INTJ
ftr-336	354	4	.	.	NOUN
ftr-336	355	1	105	105	NUM
ftr-336	355	2	-	-	SYM
ftr-336	355	3	599	599	NUM
ftr-336	355	4	,	,	PUNCT
ftr-336	355	5	at	at	ADP
ftr-336	355	6	252–55	252–55	NUM
ftr-336	355	7	(	(	PUNCT
ftr-336	355	8	1998	1998	NUM
ftr-336	355	9	)	)	PUNCT
ftr-336	355	10	.	.	PUNCT
ftr-336	356	1	see	see	VERB
ftr-336	356	2	also	also	ADV
ftr-336	356	3	144	144	NUM
ftr-336	356	4	cong	cong	NOUN
ftr-336	356	5	.	.	PUNCT
ftr-336	357	1	rec	rec	PROPN
ftr-336	357	2	.	.	PUNCT
ftr-336	358	1	s1780	s1780	PROPN
ftr-336	358	2	(	(	PUNCT
ftr-336	358	3	1998	1998	NUM
ftr-336	358	4	)	)	PUNCT
ftr-336	358	5	;	;	PUNCT
ftr-336	358	6	143	143	NUM
ftr-336	358	7	cong	cong	NOUN
ftr-336	358	8	.	.	PUNCT
ftr-336	359	1	rec	rec	PROPN
ftr-336	359	2	.	.	PUNCT
ftr-336	360	1	h10027	h10027	PROPN
ftr-336	360	2	,	,	PUNCT
ftr-336	360	3	h10032	h10032	PRON
ftr-336	360	4	(	(	PUNCT
ftr-336	360	5	1997	1997	NUM
ftr-336	360	6	)	)	PUNCT
ftr-336	360	7	.	.	PUNCT
ftr-336	361	1	57	57	NUM
ftr-336	361	2	.	.	X
ftr-336	361	3	144	144	NUM
ftr-336	361	4	cong	cong	NOUN
ftr-336	361	5	.	.	PUNCT
ftr-336	362	1	rec	rec	PROPN
ftr-336	362	2	.	.	PUNCT
ftr-336	363	1	h5353	h5353	PROPN
ftr-336	363	2	(	(	PUNCT
ftr-336	363	3	1998	1998	NUM
ftr-336	363	4	)	)	PUNCT
ftr-336	363	5	(	(	PUNCT
ftr-336	363	6	statement	statement	NOUN
ftr-336	363	7	of	of	ADP
ftr-336	363	8	representative	representative	NOUN
ftr-336	363	9	william	william	PROPN
ftr-336	363	10	archer	archer	PROPN
ftr-336	363	11	)	)	PUNCT
ftr-336	363	12	.	.	PUNCT
ftr-336	364	1	58	58	NUM
ftr-336	364	2	.	.	PUNCT
ftr-336	365	1	senate	senate	PROPN
ftr-336	365	2	committee	committee	PROPN
ftr-336	365	3	on	on	ADP
ftr-336	365	4	finance	finance	NOUN
ftr-336	365	5	,	,	PUNCT
ftr-336	365	6	unofficial	unofficial	ADJ
ftr-336	365	7	transcript	transcript	NOUN
ftr-336	365	8	of	of	ADP
ftr-336	365	9	finance	finance	NOUN
ftr-336	365	10	hearing	hearing	NOUN
ftr-336	365	11	on	on	ADP
ftr-336	365	12	innocent	innocent	ADJ
ftr-336	365	13	spouse	spouse	NOUN
ftr-336	365	14	tax	tax	NOUN
ftr-336	365	15	rules	rule	NOUN
ftr-336	365	16	,	,	PUNCT
ftr-336	365	17	78	78	NUM
ftr-336	365	18	tax	tax	NOUN
ftr-336	365	19	notes	note	NOUN
ftr-336	365	20	1009	1009	NUM
ftr-336	365	21	(	(	PUNCT
ftr-336	365	22	1998	1998	NUM
ftr-336	365	23	)	)	PUNCT
ftr-336	366	1	[	[	X
ftr-336	366	2	hereinafter	hereinafter	NOUN
ftr-336	366	3	finance	finance	NOUN
ftr-336	366	4	committee	committee	NOUN
ftr-336	366	5	]	]	PUNCT
ftr-336	366	6	.	.	PUNCT
ftr-336	367	1	there	there	PRON
ftr-336	367	2	remains	remain	VERB
ftr-336	367	3	a	a	DET
ftr-336	367	4	sense	sense	NOUN
ftr-336	367	5	that	that	SCONJ
ftr-336	367	6	congress	congress	PROPN
ftr-336	367	7	acted	act	VERB
ftr-336	367	8	because	because	SCONJ
ftr-336	367	9	divorced	divorce	VERB
ftr-336	367	10	or	or	CCONJ
ftr-336	367	11	separated	separate	VERB
ftr-336	367	12	women	woman	NOUN
ftr-336	367	13	were	be	AUX
ftr-336	367	14	frequently	frequently	ADV
ftr-336	367	15	targeted	target	VERB
ftr-336	367	16	for	for	ADP
ftr-336	367	17	former	former	ADJ
ftr-336	367	18	husbands	husband	NOUN
ftr-336	367	19	’	’	PART
ftr-336	367	20	taxes	taxis	NOUN
ftr-336	367	21	.	.	PUNCT
ftr-336	368	1	michael	michael	PROPN
ftr-336	368	2	schlesinger	schlesinger	PROPN
ftr-336	368	3	,	,	PUNCT
ftr-336	368	4	obtaining	obtain	VERB
ftr-336	368	5	innocent	innocent	ADJ
ftr-336	368	6	spouse	spouse	NOUN
ftr-336	368	7	relief	relief	NOUN
ftr-336	368	8	in	in	ADP
ftr-336	368	9	the	the	DET
ftr-336	368	10	face	face	NOUN
ftr-336	368	11	of	of	ADP
ftr-336	368	12	the	the	DET
ftr-336	368	13	service	service	NOUN
ftr-336	368	14	’s	’s	PART
ftr-336	368	15	propensity	propensity	NOUN
ftr-336	368	16	to	to	PART
ftr-336	368	17	litigate	litigate	VERB
ftr-336	368	18	,	,	PUNCT
ftr-336	368	19	109	109	NUM
ftr-336	368	20	j.	j.	PROPN
ftr-336	368	21	tax’n	tax’n	NUM
ftr-336	368	22	102	102	NUM
ftr-336	368	23	,	,	PUNCT
ftr-336	368	24	105	105	NUM
ftr-336	368	25	(	(	PUNCT
ftr-336	368	26	2008	2008	NUM
ftr-336	368	27	)	)	PUNCT
ftr-336	368	28	.	.	PUNCT
ftr-336	369	1	2012	2012	NUM
ftr-336	369	2	]	]	PUNCT
ftr-336	369	3	empirical	empirical	ADJ
ftr-336	369	4	study	study	NOUN
ftr-336	369	5	of	of	ADP
ftr-336	369	6	innocent	innocent	ADJ
ftr-336	369	7	spouse	spouse	NOUN
ftr-336	369	8	relief	relief	NOUN
ftr-336	369	9	641	641	NUM
ftr-336	369	10	taxes	taxis	NOUN
ftr-336	369	11	owed	owe	VERB
ftr-336	369	12	because	because	SCONJ
ftr-336	369	13	it	it	PRON
ftr-336	369	14	could	could	AUX
ftr-336	369	15	collect	collect	VERB
ftr-336	369	16	from	from	ADP
ftr-336	369	17	her.59	her.59	VERB
ftr-336	369	18	for	for	ADP
ftr-336	369	19	those	those	DET
ftr-336	369	20	proposing	propose	VERB
ftr-336	369	21	changes	change	NOUN
ftr-336	369	22	to	to	ADP
ftr-336	369	23	innocent	innocent	ADJ
ftr-336	369	24	spouse	spouse	NOUN
ftr-336	369	25	relief	relief	NOUN
ftr-336	369	26	,	,	PUNCT
ftr-336	369	27	the	the	DET
ftr-336	369	28	concern	concern	NOUN
ftr-336	369	29	was	be	AUX
ftr-336	369	30	that	that	SCONJ
ftr-336	369	31	taxpayers	taxpayer	NOUN
ftr-336	369	32	who	who	PRON
ftr-336	369	33	should	should	AUX
ftr-336	369	34	be	be	AUX
ftr-336	369	35	receiving	receive	VERB
ftr-336	369	36	relief	relief	NOUN
ftr-336	369	37	were	be	AUX
ftr-336	369	38	unsuccessful	unsuccessful	ADJ
ftr-336	369	39	in	in	ADP
ftr-336	369	40	obtaining	obtain	VERB
ftr-336	369	41	relief	relief	NOUN
ftr-336	369	42	under	under	ADP
ftr-336	369	43	section	section	NOUN
ftr-336	369	44	6013(e	6013(e	PROPN
ftr-336	369	45	)	)	PUNCT
ftr-336	369	46	.	.	PUNCT
ftr-336	370	1	senator	senator	PROPN
ftr-336	370	2	bob	bob	PROPN
ftr-336	370	3	graham	graham	PROPN
ftr-336	370	4	complained	complain	VERB
ftr-336	370	5	that	that	SCONJ
ftr-336	370	6	section	section	NOUN
ftr-336	370	7	6013(e	6013(e	PROPN
ftr-336	370	8	)	)	PUNCT
ftr-336	370	9	was	be	AUX
ftr-336	370	10	“	"	PUNCT
ftr-336	370	11	theoretical	theoretical	ADJ
ftr-336	370	12	”	"	PUNCT
ftr-336	370	13	relief	relief	NOUN
ftr-336	370	14	because	because	SCONJ
ftr-336	370	15	it	it	PRON
ftr-336	370	16	was	be	AUX
ftr-336	370	17	“	"	PUNCT
ftr-336	370	18	virtually	virtually	ADV
ftr-336	370	19	impossible	impossible	ADJ
ftr-336	370	20	for	for	ADP
ftr-336	370	21	the	the	DET
ftr-336	370	22	standards	standard	NOUN
ftr-336	370	23	of	of	ADP
ftr-336	370	24	that	that	DET
ftr-336	370	25	innocent	innocent	ADJ
ftr-336	370	26	spouse	spouse	NOUN
ftr-336	370	27	provision	provision	NOUN
ftr-336	370	28	to	to	PART
ftr-336	370	29	be	be	AUX
ftr-336	370	30	met	meet	VERB
ftr-336	370	31	.	.	PUNCT
ftr-336	371	1	”60	”60	PROPN
ftr-336	371	2	senator	senator	PROPN
ftr-336	371	3	william	william	PROPN
ftr-336	371	4	roth	roth	PROPN
ftr-336	371	5	declared	declare	VERB
ftr-336	371	6	that	that	SCONJ
ftr-336	371	7	“	"	PUNCT
ftr-336	371	8	the	the	DET
ftr-336	371	9	agency	agency	NOUN
ftr-336	371	10	is	be	AUX
ftr-336	371	11	all	all	ADV
ftr-336	371	12	too	too	ADV
ftr-336	371	13	often	often	ADV
ftr-336	371	14	electing	elect	VERB
ftr-336	371	15	to	to	PART
ftr-336	371	16	go	go	VERB
ftr-336	371	17	after	after	ADP
ftr-336	371	18	those	those	PRON
ftr-336	371	19	who	who	PRON
ftr-336	371	20	would	would	AUX
ftr-336	371	21	be	be	AUX
ftr-336	371	22	considered	consider	VERB
ftr-336	371	23	innocent	innocent	ADJ
ftr-336	371	24	spouses	spouse	NOUN
ftr-336	371	25	because	because	SCONJ
ftr-336	371	26	they	they	PRON
ftr-336	371	27	are	be	AUX
ftr-336	371	28	easier	easy	ADJ
ftr-336	371	29	to	to	PART
ftr-336	371	30	locate	locate	VERB
ftr-336	371	31	,	,	PUNCT
ftr-336	371	32	as	as	ADV
ftr-336	371	33	well	well	ADV
ftr-336	371	34	as	as	ADP
ftr-336	371	35	less	less	ADV
ftr-336	371	36	inclined	inclined	ADJ
ftr-336	371	37	and	and	CCONJ
ftr-336	371	38	able	able	ADJ
ftr-336	371	39	to	to	PART
ftr-336	371	40	fight	fight	VERB
ftr-336	371	41	.	.	PUNCT
ftr-336	372	1	”61	”61	VERB
ftr-336	372	2	thus	thus	ADV
ftr-336	372	3	,	,	PUNCT
ftr-336	372	4	in	in	ADP
ftr-336	372	5	their	their	PRON
ftr-336	372	6	effort	effort	NOUN
ftr-336	372	7	to	to	PART
ftr-336	372	8	reform	reform	VERB
ftr-336	372	9	the	the	DET
ftr-336	372	10	irs	irs	PROPN
ftr-336	372	11	,	,	PUNCT
ftr-336	372	12	some	some	PRON
ftr-336	372	13	within	within	ADP
ftr-336	372	14	congress	congress	PROPN
ftr-336	372	15	saw	see	VERB
ftr-336	372	16	revision	revision	NOUN
ftr-336	372	17	of	of	ADP
ftr-336	372	18	innocent	innocent	ADJ
ftr-336	372	19	spouse	spouse	NOUN
ftr-336	372	20	relief	relief	NOUN
ftr-336	372	21	as	as	ADP
ftr-336	372	22	an	an	DET
ftr-336	372	23	opportunity	opportunity	NOUN
ftr-336	372	24	to	to	PART
ftr-336	372	25	limit	limit	VERB
ftr-336	372	26	the	the	DET
ftr-336	372	27	irs	irs	PROPN
ftr-336	372	28	’s	’s	PART
ftr-336	372	29	ability	ability	NOUN
ftr-336	372	30	to	to	PART
ftr-336	372	31	collect	collect	VERB
ftr-336	372	32	taxes	taxis	NOUN
ftr-336	372	33	from	from	ADP
ftr-336	372	34	some	some	DET
ftr-336	372	35	wives.62	wives.62	NOUN
ftr-336	372	36	“	"	PUNCT
ftr-336	372	37	nine	nine	NUM
ftr-336	372	38	out	out	ADP
ftr-336	372	39	of	of	ADP
ftr-336	372	40	10	10	NUM
ftr-336	372	41	innocent	innocent	ADJ
ftr-336	372	42	spouses	spouse	NOUN
ftr-336	372	43	are	be	AUX
ftr-336	372	44	women	woman	NOUN
ftr-336	372	45	.	.	PUNCT
ftr-336	373	1	maybe	maybe	ADV
ftr-336	373	2	that	that	PRON
ftr-336	373	3	is	be	AUX
ftr-336	373	4	because	because	SCONJ
ftr-336	373	5	they	they	PRON
ftr-336	373	6	are	be	AUX
ftr-336	373	7	more	more	ADV
ftr-336	373	8	likely	likely	ADJ
ftr-336	373	9	to	to	PART
ftr-336	373	10	pay	pay	VERB
ftr-336	373	11	up	up	ADP
ftr-336	373	12	when	when	SCONJ
ftr-336	373	13	confronted	confront	VERB
ftr-336	373	14	by	by	ADP
ftr-336	373	15	the	the	DET
ftr-336	373	16	irs	irs	PROPN
ftr-336	373	17	.	.	PUNCT
ftr-336	374	1	maybe	maybe	ADV
ftr-336	374	2	it	it	PRON
ftr-336	374	3	is	be	AUX
ftr-336	374	4	because	because	SCONJ
ftr-336	374	5	women	woman	NOUN
ftr-336	374	6	sometimes	sometimes	ADV
ftr-336	374	7	have	have	VERB
ftr-336	374	8	fewer	few	ADJ
ftr-336	374	9	resources	resource	NOUN
ftr-336	374	10	to	to	PART
ftr-336	374	11	defend	defend	VERB
ftr-336	374	12	themselves	themselves	PRON
ftr-336	374	13	.	.	PUNCT
ftr-336	375	1	in	in	ADP
ftr-336	375	2	either	either	DET
ftr-336	375	3	case	case	NOUN
ftr-336	375	4	,	,	PUNCT
ftr-336	375	5	singling	single	VERB
ftr-336	375	6	out	out	ADP
ftr-336	375	7	women	woman	NOUN
ftr-336	375	8	for	for	ADP
ftr-336	375	9	abusive	abusive	ADJ
ftr-336	375	10	collection	collection	NOUN
ftr-336	375	11	is	be	AUX
ftr-336	375	12	just	just	ADV
ftr-336	375	13	plain	plain	ADV
ftr-336	375	14	wrong	wrong	ADJ
ftr-336	375	15	.	.	PUNCT
ftr-336	376	1	”63	”63	NOUN
ftr-336	377	1	in	in	ADP
ftr-336	377	2	response	response	NOUN
ftr-336	377	3	to	to	ADP
ftr-336	377	4	the	the	DET
ftr-336	377	5	“	"	PUNCT
ftr-336	377	6	horror	horror	NOUN
ftr-336	377	7	stories	story	NOUN
ftr-336	377	8	”	"	PUNCT
ftr-336	377	9	the	the	DET
ftr-336	377	10	senate	senate	PROPN
ftr-336	377	11	had	have	AUX
ftr-336	377	12	heard	hear	VERB
ftr-336	377	13	,	,	PUNCT
ftr-336	377	14	one	one	NUM
ftr-336	377	15	senator	senator	NOUN
ftr-336	377	16	focused	focus	VERB
ftr-336	377	17	his	his	PRON
ftr-336	377	18	comments	comment	NOUN
ftr-336	377	19	only	only	ADV
ftr-336	377	20	on	on	ADP
ftr-336	377	21	divorced	divorce	VERB
ftr-336	377	22	or	or	CCONJ
ftr-336	377	23	separated	separate	VERB
ftr-336	377	24	wives.64	wives.64	PROPN
ftr-336	377	25	others	other	NOUN
ftr-336	377	26	expanded	expand	VERB
ftr-336	377	27	their	their	PRON
ftr-336	377	28	consideration	consideration	NOUN
ftr-336	377	29	to	to	ADP
ftr-336	377	30	the	the	DET
ftr-336	377	31	widowed	widowed	NOUN
ftr-336	377	32	or	or	CCONJ
ftr-336	377	33	to	to	ADP
ftr-336	377	34	wives	wife	NOUN
ftr-336	377	35	whose	whose	DET
ftr-336	377	36	husbands	husband	NOUN
ftr-336	377	37	had	have	AUX
ftr-336	377	38	embezzled	embezzle	VERB
ftr-336	377	39	from	from	ADP
ftr-336	377	40	them.65	them.65	NUM
ftr-336	377	41	the	the	DET
ftr-336	377	42	one	one	NUM
ftr-336	377	43	reference	reference	NOUN
ftr-336	377	44	to	to	ADP
ftr-336	377	45	husbands	husband	NOUN
ftr-336	377	46	as	as	ADP
ftr-336	377	47	victims	victim	NOUN
ftr-336	377	48	in	in	ADP
ftr-336	377	49	the	the	DET
ftr-336	377	50	congressional	congressional	ADJ
ftr-336	377	51	record	record	NOUN
ftr-336	377	52	was	be	AUX
ftr-336	377	53	meant	mean	VERB
ftr-336	377	54	to	to	PART
ftr-336	377	55	surprise	surprise	VERB
ftr-336	377	56	the	the	DET
ftr-336	377	57	listeners	listener	NOUN
ftr-336	377	58	that	that	SCONJ
ftr-336	377	59	this	this	PRON
ftr-336	377	60	could	could	AUX
ftr-336	377	61	be	be	AUX
ftr-336	377	62	a	a	DET
ftr-336	377	63	problem	problem	NOUN
ftr-336	377	64	for	for	ADP
ftr-336	377	65	husbands	husband	NOUN
ftr-336	377	66	as	as	ADP
ftr-336	377	67	well.66	well.66	NOUN
ftr-336	377	68	for	for	ADP
ftr-336	377	69	those	those	PRON
ftr-336	377	70	advocating	advocate	VERB
ftr-336	377	71	for	for	ADP
ftr-336	377	72	a	a	DET
ftr-336	377	73	new	new	ADJ
ftr-336	377	74	innocent	innocent	ADJ
ftr-336	377	75	spouse	spouse	NOUN
ftr-336	377	76	provision	provision	NOUN
ftr-336	377	77	,	,	PUNCT
ftr-336	377	78	there	there	PRON
ftr-336	377	79	was	be	VERB
ftr-336	377	80	a	a	DET
ftr-336	377	81	recognition	recognition	NOUN
ftr-336	377	82	that	that	PRON
ftr-336	377	83	liberalized	liberalize	VERB
ftr-336	377	84	relief	relief	NOUN
ftr-336	377	85	would	would	AUX
ftr-336	377	86	be	be	AUX
ftr-336	377	87	“	"	PUNCT
ftr-336	377	88	fairly	fairly	ADV
ftr-336	377	89	expensive	expensive	ADJ
ftr-336	377	90	.	.	PUNCT
ftr-336	377	91	.	.	PUNCT
ftr-336	378	1	.	.	PUNCT
ftr-336	379	1	in	in	ADP
ftr-336	379	2	terms	term	NOUN
ftr-336	379	3	of	of	ADP
ftr-336	379	4	the	the	DET
ftr-336	379	5	potential	potential	NOUN
ftr-336	379	6	for	for	ADP
ftr-336	379	7	lost	lose	VERB
ftr-336	379	8	revenue	revenue	NOUN
ftr-336	379	9	.	.	PUNCT
ftr-336	379	10	”67	”67	PUNCT
ftr-336	379	11	nevertheless	nevertheless	ADV
ftr-336	379	12	,	,	PUNCT
ftr-336	379	13	there	there	PRON
ftr-336	379	14	was	be	VERB
ftr-336	379	15	no	no	DET
ftr-336	379	16	discussion	discussion	NOUN
ftr-336	379	17	on	on	ADP
ftr-336	379	18	59	59	NUM
ftr-336	379	19	.	.	PUNCT
ftr-336	380	1	finance	finance	NOUN
ftr-336	380	2	committee	committee	NOUN
ftr-336	380	3	,	,	PUNCT
ftr-336	380	4	supra	supra	PROPN
ftr-336	380	5	note	note	NOUN
ftr-336	380	6	58	58	NUM
ftr-336	380	7	.	.	PUNCT
ftr-336	381	1	60	60	NUM
ftr-336	381	2	.	.	PUNCT
ftr-336	382	1	144	144	NUM
ftr-336	382	2	cong	cong	NOUN
ftr-336	382	3	.	.	PUNCT
ftr-336	383	1	rec	rec	PROPN
ftr-336	383	2	.	.	PROPN
ftr-336	383	3	s4473	s4473	PROPN
ftr-336	383	4	-	-	PUNCT
ftr-336	383	5	74	74	NUM
ftr-336	383	6	(	(	PUNCT
ftr-336	383	7	1998	1998	NUM
ftr-336	383	8	)	)	PUNCT
ftr-336	383	9	(	(	PUNCT
ftr-336	383	10	statement	statement	NOUN
ftr-336	383	11	of	of	ADP
ftr-336	383	12	senator	senator	PROPN
ftr-336	383	13	bob	bob	PROPN
ftr-336	383	14	graham	graham	PROPN
ftr-336	383	15	)	)	PUNCT
ftr-336	383	16	.	.	PUNCT
ftr-336	384	1	61	61	NUM
ftr-336	384	2	.	.	PUNCT
ftr-336	384	3	finance	finance	NOUN
ftr-336	384	4	committee	committee	NOUN
ftr-336	384	5	,	,	PUNCT
ftr-336	384	6	supra	supra	PROPN
ftr-336	384	7	note	note	NOUN
ftr-336	384	8	58	58	NUM
ftr-336	384	9	.	.	PUNCT
ftr-336	385	1	see	see	VERB
ftr-336	385	2	also	also	ADV
ftr-336	385	3	144	144	NUM
ftr-336	385	4	cong	cong	NOUN
ftr-336	385	5	.	.	PUNCT
ftr-336	386	1	rec	rec	PROPN
ftr-336	386	2	.	.	PUNCT
ftr-336	387	1	s4028	s4028	PROPN
ftr-336	387	2	,	,	PUNCT
ftr-336	387	3	s4033	s4033	PROPN
ftr-336	387	4	(	(	PUNCT
ftr-336	387	5	1998	1998	NUM
ftr-336	387	6	)	)	PUNCT
ftr-336	387	7	.	.	PUNCT
ftr-336	388	1	62	62	NUM
ftr-336	388	2	.	.	PUNCT
ftr-336	389	1	all	all	DET
ftr-336	389	2	but	but	SCONJ
ftr-336	389	3	one	one	NUM
ftr-336	389	4	mention	mention	NOUN
ftr-336	389	5	of	of	ADP
ftr-336	389	6	innocent	innocent	ADJ
ftr-336	389	7	spouse	spouse	NOUN
ftr-336	389	8	relief	relief	NOUN
ftr-336	389	9	in	in	ADP
ftr-336	389	10	the	the	DET
ftr-336	389	11	congressional	congressional	ADJ
ftr-336	389	12	record	record	NOUN
ftr-336	389	13	referred	refer	VERB
ftr-336	389	14	to	to	ADP
ftr-336	389	15	wives	wife	NOUN
ftr-336	389	16	,	,	PUNCT
ftr-336	389	17	most	most	ADV
ftr-336	389	18	often	often	ADV
ftr-336	389	19	divorced	divorce	VERB
ftr-336	389	20	wives	wife	NOUN
ftr-336	389	21	.	.	PUNCT
ftr-336	390	1	see	see	VERB
ftr-336	390	2	also	also	ADV
ftr-336	390	3	144	144	NUM
ftr-336	390	4	cong	cong	NOUN
ftr-336	390	5	.	.	PUNCT
ftr-336	391	1	rec	rec	X
ftr-336	391	2	.	.	PUNCT
ftr-336	391	3	s7647	s7647	PROPN
ftr-336	391	4	(	(	PUNCT
ftr-336	391	5	1998	1998	NUM
ftr-336	391	6	)	)	PUNCT
ftr-336	391	7	;	;	PUNCT
ftr-336	391	8	144	144	NUM
ftr-336	391	9	cong	cong	NOUN
ftr-336	391	10	.	.	PUNCT
ftr-336	392	1	rec	rec	PROPN
ftr-336	392	2	.	.	PUNCT
ftr-336	393	1	s1072	s1072	NOUN
ftr-336	393	2	-	-	SYM
ftr-336	393	3	73	73	NUM
ftr-336	393	4	(	(	PUNCT
ftr-336	393	5	1998	1998	NUM
ftr-336	393	6	)	)	PUNCT
ftr-336	393	7	;	;	PUNCT
ftr-336	393	8	144	144	NUM
ftr-336	393	9	cong	cong	NOUN
ftr-336	393	10	.	.	PUNCT
ftr-336	394	1	rec	rec	PROPN
ftr-336	394	2	.	.	PROPN
ftr-336	394	3	s1071	s1071	PROPN
ftr-336	394	4	(	(	PUNCT
ftr-336	394	5	1998	1998	NUM
ftr-336	394	6	)	)	PUNCT
ftr-336	394	7	;	;	PUNCT
ftr-336	394	8	144	144	NUM
ftr-336	394	9	cong	cong	NOUN
ftr-336	394	10	.	.	PUNCT
ftr-336	395	1	rec	rec	PROPN
ftr-336	395	2	.	.	PUNCT
ftr-336	396	1	s4493	s4493	PROPN
ftr-336	396	2	(	(	PUNCT
ftr-336	396	3	1998	1998	NUM
ftr-336	396	4	)	)	PUNCT
ftr-336	396	5	;	;	PUNCT
ftr-336	396	6	144	144	NUM
ftr-336	396	7	cong	cong	NOUN
ftr-336	396	8	.	.	PUNCT
ftr-336	397	1	rec	rec	PROPN
ftr-336	397	2	.	.	PUNCT
ftr-336	398	1	s4027	s4027	PROPN
ftr-336	398	2	(	(	PUNCT
ftr-336	398	3	1998	1998	NUM
ftr-336	398	4	)	)	PUNCT
ftr-336	398	5	;	;	PUNCT
ftr-336	398	6	144	144	NUM
ftr-336	398	7	cong	cong	NOUN
ftr-336	398	8	.	.	PUNCT
ftr-336	399	1	rec	rec	PROPN
ftr-336	399	2	.	.	PUNCT
ftr-336	400	1	s4475	s4475	PROPN
ftr-336	400	2	(	(	PUNCT
ftr-336	400	3	1998	1998	NUM
ftr-336	400	4	)	)	PUNCT
ftr-336	400	5	;	;	PUNCT
ftr-336	400	6	144	144	NUM
ftr-336	400	7	cong	cong	NOUN
ftr-336	400	8	.	.	PUNCT
ftr-336	401	1	rec	rec	PROPN
ftr-336	401	2	.	.	PUNCT
ftr-336	401	3	h5354	h5354	PROPN
ftr-336	401	4	.	.	PROPN
ftr-336	401	5	63	63	NUM
ftr-336	401	6	.	.	PUNCT
ftr-336	401	7	144	144	NUM
ftr-336	401	8	cong	cong	NOUN
ftr-336	401	9	.	.	PUNCT
ftr-336	402	1	rec	rec	PROPN
ftr-336	402	2	.	.	PUNCT
ftr-336	403	1	s725	s725	PROPN
ftr-336	403	2	(	(	PUNCT
ftr-336	403	3	1998	1998	NUM
ftr-336	403	4	)	)	PUNCT
ftr-336	403	5	(	(	PUNCT
ftr-336	403	6	statement	statement	NOUN
ftr-336	403	7	of	of	ADP
ftr-336	403	8	senator	senator	PROPN
ftr-336	403	9	jon	jon	PROPN
ftr-336	403	10	kyl	kyl	PROPN
ftr-336	403	11	)	)	PUNCT
ftr-336	403	12	.	.	PUNCT
ftr-336	404	1	64	64	NUM
ftr-336	404	2	.	.	PUNCT
ftr-336	405	1	144	144	NUM
ftr-336	405	2	cong	cong	NOUN
ftr-336	405	3	.	.	PUNCT
ftr-336	406	1	rec	rec	PROPN
ftr-336	406	2	.	.	PUNCT
ftr-336	407	1	s7653	s7653	PROPN
ftr-336	407	2	(	(	PUNCT
ftr-336	407	3	1998	1998	NUM
ftr-336	407	4	)	)	PUNCT
ftr-336	407	5	(	(	PUNCT
ftr-336	407	6	statement	statement	NOUN
ftr-336	407	7	of	of	ADP
ftr-336	407	8	senator	senator	PROPN
ftr-336	407	9	jack	jack	PROPN
ftr-336	407	10	murkowski	murkowski	PROPN
ftr-336	407	11	)	)	PUNCT
ftr-336	407	12	.	.	PUNCT
ftr-336	408	1	see	see	VERB
ftr-336	408	2	also	also	ADV
ftr-336	408	3	144	144	NUM
ftr-336	408	4	cong	cong	NOUN
ftr-336	408	5	.	.	PUNCT
ftr-336	409	1	rec	rec	PROPN
ftr-336	409	2	.	.	PUNCT
ftr-336	410	1	s7642	s7642	PROPN
ftr-336	410	2	(	(	PUNCT
ftr-336	410	3	1998	1998	NUM
ftr-336	410	4	)	)	PUNCT
ftr-336	410	5	.	.	PUNCT
ftr-336	411	1	65	65	NUM
ftr-336	411	2	.	.	X
ftr-336	412	1	144	144	NUM
ftr-336	412	2	cong	cong	NOUN
ftr-336	412	3	.	.	PUNCT
ftr-336	413	1	rec	rec	PROPN
ftr-336	413	2	.	.	PUNCT
ftr-336	414	1	s7628	s7628	PROPN
ftr-336	414	2	(	(	PUNCT
ftr-336	414	3	1998	1998	NUM
ftr-336	414	4	)	)	PUNCT
ftr-336	414	5	(	(	PUNCT
ftr-336	414	6	statement	statement	NOUN
ftr-336	414	7	of	of	ADP
ftr-336	414	8	senator	senator	PROPN
ftr-336	414	9	judd	judd	PROPN
ftr-336	414	10	gregg	gregg	PROPN
ftr-336	414	11	)	)	PUNCT
ftr-336	414	12	;	;	PUNCT
ftr-336	414	13	s7634	s7634	NOUN
ftr-336	414	14	(	(	PUNCT
ftr-336	414	15	statement	statement	NOUN
ftr-336	414	16	of	of	ADP
ftr-336	414	17	senator	senator	PROPN
ftr-336	414	18	harry	harry	PROPN
ftr-336	414	19	reid	reid	PROPN
ftr-336	414	20	)	)	PUNCT
ftr-336	414	21	.	.	PUNCT
ftr-336	415	1	66	66	NUM
ftr-336	415	2	.	.	PUNCT
ftr-336	416	1	but	but	CCONJ
ftr-336	416	2	see	see	VERB
ftr-336	416	3	144	144	NUM
ftr-336	416	4	cong	cong	NOUN
ftr-336	416	5	.	.	PUNCT
ftr-336	417	1	rec	rec	PROPN
ftr-336	417	2	.	.	PUNCT
ftr-336	418	1	s4504	s4504	PROPN
ftr-336	418	2	(	(	PUNCT
ftr-336	418	3	1998	1998	NUM
ftr-336	418	4	)	)	PUNCT
ftr-336	418	5	(	(	PUNCT
ftr-336	418	6	statement	statement	NOUN
ftr-336	418	7	of	of	ADP
ftr-336	418	8	senator	senator	PROPN
ftr-336	418	9	olympia	olympia	PROPN
ftr-336	418	10	snowe	snowe	PROPN
ftr-336	418	11	)	)	PUNCT
ftr-336	418	12	.	.	PUNCT
ftr-336	419	1	67	67	NUM
ftr-336	419	2	.	.	PUNCT
ftr-336	419	3	144	144	NUM
ftr-336	419	4	cong	cong	NOUN
ftr-336	419	5	.	.	PUNCT
ftr-336	420	1	rec	rec	PROPN
ftr-336	420	2	.	.	PUNCT
ftr-336	420	3	s4474	s4474	NOUN
ftr-336	420	4	(	(	PUNCT
ftr-336	420	5	1998	1998	NUM
ftr-336	420	6	)	)	PUNCT
ftr-336	420	7	(	(	PUNCT
ftr-336	420	8	statement	statement	NOUN
ftr-336	420	9	of	of	ADP
ftr-336	420	10	senator	senator	PROPN
ftr-336	420	11	bob	bob	PROPN
ftr-336	420	12	graham	graham	PROPN
ftr-336	420	13	)	)	PUNCT
ftr-336	420	14	.	.	PUNCT
ftr-336	421	1	despite	despite	SCONJ
ftr-336	421	2	the	the	DET
ftr-336	421	3	sense	sense	NOUN
ftr-336	421	4	of	of	ADP
ftr-336	421	5	congress	congress	PROPN
ftr-336	421	6	,	,	PUNCT
ftr-336	421	7	there	there	PRON
ftr-336	421	8	is	be	VERB
ftr-336	421	9	a	a	DET
ftr-336	421	10	general	general	ADJ
ftr-336	421	11	sense	sense	NOUN
ftr-336	421	12	in	in	ADP
ftr-336	421	13	discussions	discussion	NOUN
ftr-336	421	14	of	of	ADP
ftr-336	421	15	innocent	innocent	ADJ
ftr-336	421	16	spouse	spouse	NOUN
ftr-336	421	17	relief	relief	NOUN
ftr-336	421	18	that	that	SCONJ
ftr-336	421	19	“	"	PUNCT
ftr-336	421	20	the	the	DET
ftr-336	421	21	consequences	consequence	NOUN
ftr-336	421	22	to	to	ADP
ftr-336	421	23	the	the	DET
ftr-336	421	24	fisc	fisc	NOUN
ftr-336	421	25	are	be	AUX
ftr-336	421	26	not	not	PART
ftr-336	421	27	cause	cause	VERB
ftr-336	421	28	for	for	ADP
ftr-336	421	29	alarm	alarm	NOUN
ftr-336	421	30	.	.	PUNCT
ftr-336	421	31	.	.	PUNCT
ftr-336	421	32	.	.	PUNCT
ftr-336	421	33	.	.	PUNCT
ftr-336	421	34	”	"	PUNCT
ftr-336	422	1	jonathan	jonathan	PROPN
ftr-336	422	2	642	642	NUM
ftr-336	422	3	florid	florid	VERB
ftr-336	422	4	tax	tax	NOUN
ftr-336	422	5	review	review	NOUN
ftr-336	422	6	[	[	X
ftr-336	422	7	vol.12:8	vol.12:8	ADP
ftr-336	422	8	the	the	DET
ftr-336	422	9	floor	floor	NOUN
ftr-336	422	10	of	of	ADP
ftr-336	422	11	the	the	DET
ftr-336	422	12	actual	actual	ADJ
ftr-336	422	13	cost	cost	NOUN
ftr-336	422	14	of	of	ADP
ftr-336	422	15	this	this	DET
ftr-336	422	16	relief	relief	NOUN
ftr-336	422	17	.	.	PUNCT
ftr-336	423	1	there	there	PRON
ftr-336	423	2	was	be	VERB
ftr-336	423	3	also	also	ADV
ftr-336	423	4	no	no	DET
ftr-336	423	5	discussion	discussion	NOUN
ftr-336	423	6	of	of	ADP
ftr-336	423	7	cases	case	NOUN
ftr-336	423	8	that	that	PRON
ftr-336	423	9	might	might	AUX
ftr-336	423	10	appear	appear	VERB
ftr-336	423	11	less	less	ADV
ftr-336	423	12	sympathetic	sympathetic	ADJ
ftr-336	423	13	on	on	ADP
ftr-336	423	14	their	their	PRON
ftr-336	423	15	face	face	NOUN
ftr-336	423	16	—	—	PUNCT
ftr-336	423	17	congress	congress	PROPN
ftr-336	423	18	kept	keep	VERB
ftr-336	423	19	referring	refer	VERB
ftr-336	423	20	to	to	ADP
ftr-336	423	21	wives	wife	NOUN
ftr-336	423	22	who	who	PRON
ftr-336	423	23	were	be	AUX
ftr-336	423	24	deceived	deceive	VERB
ftr-336	423	25	before	before	ADP
ftr-336	423	26	being	be	AUX
ftr-336	423	27	left	leave	VERB
ftr-336	423	28	crushing	crush	VERB
ftr-336	423	29	tax	tax	NOUN
ftr-336	423	30	burdens	burden	NOUN
ftr-336	423	31	,	,	PUNCT
ftr-336	423	32	often	often	ADV
ftr-336	423	33	while	while	SCONJ
ftr-336	423	34	caring	care	VERB
ftr-336	423	35	for	for	ADP
ftr-336	423	36	the	the	DET
ftr-336	423	37	couples	couple	NOUN
ftr-336	423	38	’	'	PUNCT
ftr-336	423	39	children.68	children.68	NOUN
ftr-336	423	40	in	in	ADP
ftr-336	423	41	the	the	DET
ftr-336	423	42	rush	rush	NOUN
ftr-336	423	43	to	to	PART
ftr-336	423	44	expand	expand	VERB
ftr-336	423	45	taxpayer	taxpayer	NOUN
ftr-336	423	46	protections	protection	NOUN
ftr-336	423	47	from	from	ADP
ftr-336	423	48	the	the	DET
ftr-336	423	49	irs	irs	PROPN
ftr-336	423	50	,	,	PUNCT
ftr-336	423	51	congress	congress	PROPN
ftr-336	423	52	swept	sweep	VERB
ftr-336	423	53	through	through	ADP
ftr-336	423	54	this	this	DET
ftr-336	423	55	change	change	NOUN
ftr-336	423	56	to	to	ADP
ftr-336	423	57	tax	tax	NOUN
ftr-336	423	58	practice	practice	NOUN
ftr-336	423	59	without	without	ADP
ftr-336	423	60	fully	fully	ADV
ftr-336	423	61	vetting	vet	VERB
ftr-336	423	62	the	the	DET
ftr-336	423	63	cost	cost	NOUN
ftr-336	423	64	or	or	CCONJ
ftr-336	423	65	the	the	DET
ftr-336	423	66	reach	reach	NOUN
ftr-336	423	67	of	of	ADP
ftr-336	423	68	the	the	DET
ftr-336	423	69	new	new	ADJ
ftr-336	423	70	provision	provision	NOUN
ftr-336	423	71	.	.	PUNCT
ftr-336	424	1	that	that	PRON
ftr-336	424	2	does	do	AUX
ftr-336	424	3	not	not	PART
ftr-336	424	4	mean	mean	VERB
ftr-336	424	5	that	that	SCONJ
ftr-336	424	6	proponents	proponent	NOUN
ftr-336	424	7	were	be	AUX
ftr-336	424	8	unaware	unaware	ADJ
ftr-336	424	9	of	of	ADP
ftr-336	424	10	,	,	PUNCT
ftr-336	424	11	or	or	CCONJ
ftr-336	424	12	unconcerned	unconcerned	ADJ
ftr-336	424	13	about	about	ADP
ftr-336	424	14	,	,	PUNCT
ftr-336	424	15	potential	potential	ADJ
ftr-336	424	16	abuse	abuse	NOUN
ftr-336	424	17	of	of	ADP
ftr-336	424	18	innocent	innocent	ADJ
ftr-336	424	19	spouse	spouse	NOUN
ftr-336	424	20	relief	relief	NOUN
ftr-336	424	21	.	.	PUNCT
ftr-336	425	1	there	there	PRON
ftr-336	425	2	were	be	VERB
ftr-336	425	3	concerns	concern	NOUN
ftr-336	425	4	,	,	PUNCT
ftr-336	425	5	and	and	CCONJ
ftr-336	425	6	rightly	rightly	ADV
ftr-336	425	7	so	so	ADV
ftr-336	425	8	,	,	PUNCT
ftr-336	425	9	that	that	SCONJ
ftr-336	425	10	some	some	DET
ftr-336	425	11	taxpayers	taxpayer	NOUN
ftr-336	425	12	may	may	AUX
ftr-336	425	13	try	try	VERB
ftr-336	425	14	to	to	PART
ftr-336	425	15	abuse	abuse	VERB
ftr-336	425	16	the	the	DET
ftr-336	425	17	innocent	innocent	ADJ
ftr-336	425	18	spouse	spouse	NOUN
ftr-336	425	19	rules	rule	NOUN
ftr-336	425	20	by	by	ADP
ftr-336	425	21	knowingly	knowingly	ADV
ftr-336	425	22	signing	sign	VERB
ftr-336	425	23	false	false	ADJ
ftr-336	425	24	returns	return	NOUN
ftr-336	425	25	,	,	PUNCT
ftr-336	425	26	or	or	CCONJ
ftr-336	425	27	transferring	transfer	VERB
ftr-336	425	28	assets	asset	NOUN
ftr-336	425	29	for	for	ADP
ftr-336	425	30	the	the	DET
ftr-336	425	31	purpose	purpose	NOUN
ftr-336	425	32	of	of	ADP
ftr-336	425	33	avoiding	avoid	VERB
ftr-336	425	34	the	the	DET
ftr-336	425	35	payment	payment	NOUN
ftr-336	425	36	of	of	ADP
ftr-336	425	37	tax	tax	NOUN
ftr-336	425	38	,	,	PUNCT
ftr-336	425	39	and	and	CCONJ
ftr-336	425	40	then	then	ADV
ftr-336	425	41	claim	claim	VERB
ftr-336	425	42	to	to	PART
ftr-336	425	43	be	be	AUX
ftr-336	425	44	innocent	innocent	ADJ
ftr-336	425	45	.	.	PUNCT
ftr-336	426	1	obviously	obviously	ADV
ftr-336	426	2	,	,	PUNCT
ftr-336	426	3	no	no	DET
ftr-336	426	4	one	one	PRON
ftr-336	426	5	would	would	AUX
ftr-336	426	6	want	want	VERB
ftr-336	426	7	to	to	PART
ftr-336	426	8	open	open	VERB
ftr-336	426	9	the	the	DET
ftr-336	426	10	door	door	NOUN
ftr-336	426	11	to	to	ADP
ftr-336	426	12	that	that	DET
ftr-336	426	13	type	type	NOUN
ftr-336	426	14	of	of	ADP
ftr-336	426	15	fraud.69	fraud.69	NOUN
ftr-336	426	16	for	for	ADP
ftr-336	426	17	all	all	PRON
ftr-336	426	18	of	of	ADP
ftr-336	426	19	the	the	DET
ftr-336	426	20	cases	case	NOUN
ftr-336	426	21	where	where	SCONJ
ftr-336	426	22	there	there	PRON
ftr-336	426	23	might	might	AUX
ftr-336	426	24	be	be	AUX
ftr-336	426	25	abuse	abuse	NOUN
ftr-336	426	26	of	of	ADP
ftr-336	426	27	this	this	DET
ftr-336	426	28	new	new	ADJ
ftr-336	426	29	provision	provision	NOUN
ftr-336	426	30	,	,	PUNCT
ftr-336	426	31	proponents	proponent	NOUN
ftr-336	426	32	of	of	ADP
ftr-336	426	33	liberalization	liberalization	NOUN
ftr-336	426	34	were	be	AUX
ftr-336	426	35	quick	quick	ADJ
ftr-336	426	36	to	to	PART
ftr-336	426	37	claim	claim	VERB
ftr-336	426	38	that	that	SCONJ
ftr-336	426	39	“	"	PUNCT
ftr-336	426	40	relief	relief	NOUN
ftr-336	426	41	will	will	AUX
ftr-336	426	42	not	not	PART
ftr-336	426	43	be	be	AUX
ftr-336	426	44	available	available	ADJ
ftr-336	426	45	in	in	ADP
ftr-336	426	46	cases	case	NOUN
ftr-336	426	47	of	of	ADP
ftr-336	426	48	fraud	fraud	NOUN
ftr-336	426	49	,	,	PUNCT
ftr-336	426	50	or	or	CCONJ
ftr-336	426	51	if	if	SCONJ
ftr-336	426	52	the	the	DET
ftr-336	426	53	irs	irs	PROPN
ftr-336	426	54	proves	prove	VERB
ftr-336	426	55	the	the	DET
ftr-336	426	56	taxpayer	taxpayer	NOUN
ftr-336	426	57	claiming	claim	VERB
ftr-336	426	58	innocent	innocent	ADJ
ftr-336	426	59	spouse	spouse	NOUN
ftr-336	426	60	relief	relief	NOUN
ftr-336	426	61	had	have	VERB
ftr-336	426	62	actual	actual	ADJ
ftr-336	426	63	knowledge	knowledge	NOUN
ftr-336	426	64	of	of	ADP
ftr-336	426	65	an	an	DET
ftr-336	426	66	item	item	NOUN
ftr-336	426	67	giving	give	VERB
ftr-336	426	68	rise	rise	NOUN
ftr-336	426	69	to	to	ADP
ftr-336	426	70	the	the	DET
ftr-336	426	71	tax	tax	NOUN
ftr-336	426	72	liability	liability	NOUN
ftr-336	426	73	.	.	PUNCT
ftr-336	427	1	”70	”70	PUNCT
ftr-336	428	1	on	on	ADP
ftr-336	428	2	the	the	DET
ftr-336	428	3	heels	heel	NOUN
ftr-336	428	4	of	of	ADP
ftr-336	428	5	this	this	DET
ftr-336	428	6	debate	debate	NOUN
ftr-336	428	7	and	and	CCONJ
ftr-336	428	8	as	as	ADP
ftr-336	428	9	part	part	NOUN
ftr-336	428	10	of	of	ADP
ftr-336	428	11	its	its	PRON
ftr-336	428	12	comprehensive	comprehensive	ADJ
ftr-336	428	13	reform	reform	NOUN
ftr-336	428	14	of	of	ADP
ftr-336	428	15	the	the	DET
ftr-336	428	16	irs	irs	PROPN
ftr-336	428	17	,	,	PUNCT
ftr-336	428	18	congress	congress	PROPN
ftr-336	428	19	repealed	repeal	VERB
ftr-336	428	20	section	section	NOUN
ftr-336	428	21	6013(e	6013(e	PROPN
ftr-336	428	22	)	)	PUNCT
ftr-336	428	23	and	and	CCONJ
ftr-336	428	24	enacted	enact	VERB
ftr-336	428	25	new	new	ADJ
ftr-336	428	26	section	section	NOUN
ftr-336	428	27	6015	6015	NUM
ftr-336	428	28	,	,	PUNCT
ftr-336	428	29	but	but	CCONJ
ftr-336	428	30	the	the	DET
ftr-336	428	31	result	result	NOUN
ftr-336	428	32	was	be	AUX
ftr-336	428	33	not	not	PART
ftr-336	428	34	what	what	PRON
ftr-336	428	35	either	either	DET
ftr-336	428	36	house	house	NOUN
ftr-336	428	37	had	have	AUX
ftr-336	428	38	initially	initially	ADV
ftr-336	428	39	proposed.71	proposed.71	VERB
ftr-336	428	40	the	the	DET
ftr-336	428	41	house	house	NOUN
ftr-336	428	42	of	of	ADP
ftr-336	428	43	representatives	representative	NOUN
ftr-336	428	44	would	would	AUX
ftr-336	428	45	have	have	AUX
ftr-336	428	46	removed	remove	VERB
ftr-336	428	47	the	the	DET
ftr-336	428	48	hardship	hardship	NOUN
ftr-336	428	49	nature	nature	NOUN
ftr-336	428	50	of	of	ADP
ftr-336	428	51	the	the	DET
ftr-336	428	52	earlier	early	ADJ
ftr-336	428	53	relief	relief	NOUN
ftr-336	428	54	but	but	CCONJ
ftr-336	428	55	not	not	PART
ftr-336	428	56	otherwise	otherwise	ADV
ftr-336	428	57	changed	change	VERB
ftr-336	428	58	the	the	DET
ftr-336	428	59	law.72	law.72	NOUN
ftr-336	428	60	the	the	DET
ftr-336	428	61	senate	senate	PROPN
ftr-336	428	62	,	,	PUNCT
ftr-336	428	63	on	on	ADP
ftr-336	428	64	the	the	DET
ftr-336	428	65	other	other	ADJ
ftr-336	428	66	hand	hand	NOUN
ftr-336	428	67	,	,	PUNCT
ftr-336	428	68	would	would	AUX
ftr-336	428	69	have	have	AUX
ftr-336	428	70	allowed	allow	VERB
ftr-336	428	71	all	all	DET
ftr-336	428	72	spouses	spouse	NOUN
ftr-336	428	73	(	(	PUNCT
ftr-336	428	74	married	married	ADJ
ftr-336	428	75	and	and	CCONJ
ftr-336	428	76	divorced	divorce	VERB
ftr-336	428	77	)	)	PUNCT
ftr-336	428	78	to	to	PART
ftr-336	428	79	apportion	apportion	VERB
ftr-336	428	80	liability	liability	NOUN
ftr-336	428	81	between	between	ADP
ftr-336	428	82	them.73	them.73	NOUN
ftr-336	428	83	with	with	ADP
ftr-336	428	84	a	a	DET
ftr-336	428	85	relatively	relatively	ADV
ftr-336	428	86	free	free	ADJ
ftr-336	428	87	rein	rein	NOUN
ftr-336	428	88	because	because	SCONJ
ftr-336	428	89	the	the	DET
ftr-336	428	90	administration	administration	NOUN
ftr-336	428	91	was	be	AUX
ftr-336	428	92	t.	t.	NOUN
ftr-336	428	93	trexler	trexler	NOUN
ftr-336	428	94	,	,	PUNCT
ftr-336	428	95	contesting	contest	VERB
ftr-336	428	96	innocent	innocent	ADJ
ftr-336	428	97	spouse	spouse	NOUN
ftr-336	428	98	relief	relief	NOUN
ftr-336	428	99	:	:	PUNCT
ftr-336	428	100	the	the	DET
ftr-336	428	101	intervention	intervention	NOUN
ftr-336	428	102	pardox	pardox	PROPN
ftr-336	428	103	,	,	PUNCT
ftr-336	428	104	126	126	NUM
ftr-336	428	105	tax	tax	NOUN
ftr-336	428	106	notes	note	NOUN
ftr-336	428	107	499	499	NUM
ftr-336	428	108	,	,	PUNCT
ftr-336	428	109	499	499	NUM
ftr-336	428	110	(	(	PUNCT
ftr-336	428	111	2010	2010	NUM
ftr-336	428	112	)	)	PUNCT
ftr-336	429	1	[	[	X
ftr-336	429	2	hereinafter	hereinafter	NOUN
ftr-336	429	3	trexler	trexler	NOUN
ftr-336	429	4	,	,	PUNCT
ftr-336	429	5	contesting	contest	VERB
ftr-336	429	6	]	]	PUNCT
ftr-336	429	7	.	.	PUNCT
ftr-336	430	1	68	68	NUM
ftr-336	430	2	.	.	PUNCT
ftr-336	431	1	see	see	VERB
ftr-336	431	2	supra	supra	PROPN
ftr-336	431	3	notes	note	VERB
ftr-336	431	4	59–67	59–67	NUM
ftr-336	431	5	.	.	PUNCT
ftr-336	432	1	69	69	NUM
ftr-336	432	2	.	.	PUNCT
ftr-336	433	1	144	144	NUM
ftr-336	433	2	cong	cong	NOUN
ftr-336	433	3	.	.	PUNCT
ftr-336	434	1	rec	rec	PROPN
ftr-336	434	2	.	.	PUNCT
ftr-336	434	3	s4474	s4474	NOUN
ftr-336	434	4	(	(	PUNCT
ftr-336	434	5	1998	1998	NUM
ftr-336	434	6	)	)	PUNCT
ftr-336	434	7	(	(	PUNCT
ftr-336	434	8	statement	statement	NOUN
ftr-336	434	9	of	of	ADP
ftr-336	434	10	senator	senator	PROPN
ftr-336	434	11	alphonse	alphonse	PROPN
ftr-336	434	12	d’amato	d’amato	PROPN
ftr-336	434	13	)	)	PUNCT
ftr-336	434	14	.	.	PUNCT
ftr-336	435	1	70	70	NUM
ftr-336	435	2	.	.	X
ftr-336	435	3	144	144	NUM
ftr-336	435	4	cong	cong	NOUN
ftr-336	435	5	.	.	PUNCT
ftr-336	436	1	rec	rec	PROPN
ftr-336	436	2	.	.	PUNCT
ftr-336	437	1	s7623	s7623	PROPN
ftr-336	437	2	(	(	PUNCT
ftr-336	437	3	1998	1998	NUM
ftr-336	437	4	)	)	PUNCT
ftr-336	437	5	(	(	PUNCT
ftr-336	437	6	statement	statement	NOUN
ftr-336	437	7	of	of	ADP
ftr-336	437	8	senator	senator	PROPN
ftr-336	437	9	william	william	PROPN
ftr-336	437	10	roth	roth	PROPN
ftr-336	437	11	)	)	PUNCT
ftr-336	437	12	.	.	PUNCT
ftr-336	438	1	71	71	NUM
ftr-336	438	2	.	.	PUNCT
ftr-336	438	3	internal	internal	ADJ
ftr-336	438	4	revenue	revenue	NOUN
ftr-336	438	5	service	service	NOUN
ftr-336	438	6	restructuring	restructuring	NOUN
ftr-336	438	7	and	and	CCONJ
ftr-336	438	8	reform	reform	NOUN
ftr-336	438	9	act	act	NOUN
ftr-336	438	10	of	of	ADP
ftr-336	438	11	1998	1998	NUM
ftr-336	438	12	,	,	PUNCT
ftr-336	438	13	pub	pub	NOUN
ftr-336	438	14	.	.	PUNCT
ftr-336	439	1	l.	l.	PROPN
ftr-336	439	2	no	no	INTJ
ftr-336	439	3	.	.	PROPN
ftr-336	440	1	105	105	NUM
ftr-336	440	2	-	-	SYM
ftr-336	440	3	206	206	NUM
ftr-336	440	4	,	,	PUNCT
ftr-336	440	5	112	112	NUM
ftr-336	440	6	stat	stat	NOUN
ftr-336	440	7	.	.	PUNCT
ftr-336	441	1	685	685	NUM
ftr-336	441	2	,	,	PUNCT
ftr-336	441	3	734	734	NUM
ftr-336	441	4	(	(	PUNCT
ftr-336	441	5	1998	1998	NUM
ftr-336	441	6	)	)	PUNCT
ftr-336	441	7	.	.	PUNCT
ftr-336	442	1	72	72	NUM
ftr-336	442	2	.	.	PUNCT
ftr-336	443	1	h.	h.	PROPN
ftr-336	443	2	r.	r.	PROPN
ftr-336	443	3	rep	rep	PROPN
ftr-336	443	4	.	.	PROPN
ftr-336	444	1	no	no	INTJ
ftr-336	444	2	.	.	NOUN
ftr-336	445	1	105	105	NUM
ftr-336	445	2	-	-	SYM
ftr-336	445	3	364	364	NUM
ftr-336	445	4	,	,	PUNCT
ftr-336	445	5	at	at	ADP
ftr-336	445	6	19–20	19–20	NUM
ftr-336	445	7	(	(	PUNCT
ftr-336	445	8	1997	1997	NUM
ftr-336	445	9	)	)	PUNCT
ftr-336	445	10	;	;	PUNCT
ftr-336	445	11	joint	joint	ADJ
ftr-336	445	12	committee	committee	NOUN
ftr-336	445	13	on	on	ADP
ftr-336	445	14	taxation	taxation	NOUN
ftr-336	445	15	,	,	PUNCT
ftr-336	445	16	present	present	ADJ
ftr-336	445	17	law	law	NOUN
ftr-336	445	18	and	and	CCONJ
ftr-336	445	19	background	background	NOUN
ftr-336	445	20	,	,	PUNCT
ftr-336	445	21	supra	supra	PROPN
ftr-336	445	22	note	note	NOUN
ftr-336	445	23	45	45	NUM
ftr-336	445	24	.	.	PUNCT
ftr-336	445	25	73	73	NUM
ftr-336	445	26	.	.	PUNCT
ftr-336	446	1	s.	s.	PROPN
ftr-336	446	2	rep	rep	PROPN
ftr-336	446	3	.	.	PROPN
ftr-336	447	1	no	no	INTJ
ftr-336	447	2	.	.	NOUN
ftr-336	448	1	105	105	NUM
ftr-336	448	2	-	-	SYM
ftr-336	448	3	174	174	NUM
ftr-336	448	4	,	,	PUNCT
ftr-336	448	5	at	at	ADP
ftr-336	448	6	56–57	56–57	PROPN
ftr-336	448	7	(	(	PUNCT
ftr-336	448	8	1998	1998	NUM
ftr-336	448	9	)	)	PUNCT
ftr-336	448	10	.	.	PUNCT
ftr-336	449	1	it	it	PRON
ftr-336	449	2	was	be	AUX
ftr-336	449	3	important	important	ADJ
ftr-336	449	4	to	to	ADP
ftr-336	449	5	one	one	NUM
ftr-336	449	6	of	of	ADP
ftr-336	449	7	the	the	DET
ftr-336	449	8	senate	senate	PROPN
ftr-336	449	9	bill	bill	PROPN
ftr-336	449	10	’s	’s	PART
ftr-336	449	11	authors	author	NOUN
ftr-336	449	12	that	that	SCONJ
ftr-336	449	13	the	the	DET
ftr-336	449	14	bill	bill	NOUN
ftr-336	449	15	“	"	PUNCT
ftr-336	449	16	would	would	AUX
ftr-336	449	17	not	not	PART
ftr-336	449	18	change	change	VERB
ftr-336	449	19	the	the	DET
ftr-336	449	20	tax	tax	NOUN
ftr-336	449	21	tables	table	NOUN
ftr-336	449	22	to	to	PART
ftr-336	449	23	eliminate	eliminate	VERB
ftr-336	449	24	the	the	DET
ftr-336	449	25	reduced	reduce	VERB
ftr-336	449	26	taxes	taxis	NOUN
ftr-336	449	27	that	that	PRON
ftr-336	449	28	many	many	ADJ
ftr-336	449	29	times	time	NOUN
ftr-336	449	30	accompany	accompany	VERB
ftr-336	449	31	joint	joint	ADJ
ftr-336	449	32	filing	filing	NOUN
ftr-336	449	33	;	;	PUNCT
ftr-336	449	34	”	"	PUNCT
ftr-336	449	35	couples	couple	NOUN
ftr-336	449	36	were	be	AUX
ftr-336	449	37	to	to	PART
ftr-336	449	38	enjoy	enjoy	VERB
ftr-336	449	39	the	the	DET
ftr-336	449	40	best	good	ADJ
ftr-336	449	41	of	of	ADP
ftr-336	449	42	marriage	marriage	NOUN
ftr-336	449	43	bonuses	bonus	NOUN
ftr-336	449	44	(	(	PUNCT
ftr-336	449	45	for	for	ADP
ftr-336	449	46	those	those	PRON
ftr-336	449	47	entitled	entitle	VERB
ftr-336	449	48	to	to	ADP
ftr-336	449	49	them	they	PRON
ftr-336	449	50	)	)	PUNCT
ftr-336	449	51	and	and	CCONJ
ftr-336	449	52	separate	separate	ADJ
ftr-336	449	53	liability	liability	NOUN
ftr-336	449	54	.	.	PUNCT
ftr-336	450	1	144	144	NUM
ftr-336	450	2	cong	cong	NOUN
ftr-336	450	3	.	.	PUNCT
ftr-336	451	1	rec	rec	PROPN
ftr-336	451	2	.	.	PUNCT
ftr-336	451	3	s1073	s1073	PROPN
ftr-336	451	4	(	(	PUNCT
ftr-336	451	5	1998	1998	NUM
ftr-336	451	6	)	)	PUNCT
ftr-336	451	7	(	(	PUNCT
ftr-336	451	8	statement	statement	NOUN
ftr-336	451	9	of	of	ADP
ftr-336	451	10	senator	senator	PROPN
ftr-336	451	11	bob	bob	PROPN
ftr-336	451	12	graham	graham	PROPN
ftr-336	451	13	)	)	PUNCT
ftr-336	451	14	.	.	PUNCT
ftr-336	452	1	the	the	DET
ftr-336	452	2	senate	senate	PROPN
ftr-336	452	3	’s	’s	PART
ftr-336	452	4	liberalization	liberalization	NOUN
ftr-336	452	5	,	,	PUNCT
ftr-336	452	6	assuming	assume	VERB
ftr-336	452	7	no	no	DET
ftr-336	452	8	interaction	interaction	NOUN
ftr-336	452	9	with	with	ADP
ftr-336	452	10	any	any	DET
ftr-336	452	11	other	other	ADJ
ftr-336	452	12	proposal	proposal	NOUN
ftr-336	452	13	,	,	PUNCT
ftr-336	452	14	was	be	AUX
ftr-336	452	15	estimated	estimate	VERB
ftr-336	452	16	to	to	PART
ftr-336	452	17	cost	cost	VERB
ftr-336	452	18	2012	2012	NUM
ftr-336	452	19	]	]	PUNCT
ftr-336	452	20	empirical	empirical	ADJ
ftr-336	452	21	study	study	NOUN
ftr-336	452	22	of	of	ADP
ftr-336	452	23	innocent	innocent	ADJ
ftr-336	452	24	spouse	spouse	NOUN
ftr-336	452	25	relief	relief	NOUN
ftr-336	452	26	643	643	NUM
ftr-336	452	27	cowed	cow	VERB
ftr-336	452	28	,	,	PUNCT
ftr-336	452	29	the	the	DET
ftr-336	452	30	last	last	ADJ
ftr-336	452	31	thing	thing	NOUN
ftr-336	452	32	the	the	DET
ftr-336	452	33	conference	conference	NOUN
ftr-336	452	34	committee	committee	NOUN
ftr-336	452	35	considered	consider	VERB
ftr-336	452	36	was	be	AUX
ftr-336	452	37	innocent	innocent	ADJ
ftr-336	452	38	spouse	spouse	NOUN
ftr-336	452	39	relief	relief	NOUN
ftr-336	452	40	and	and	CCONJ
ftr-336	452	41	,	,	PUNCT
ftr-336	452	42	with	with	ADP
ftr-336	452	43	the	the	DET
ftr-336	452	44	house	house	PROPN
ftr-336	452	45	and	and	CCONJ
ftr-336	452	46	senate	senate	PROPN
ftr-336	452	47	versions	version	NOUN
ftr-336	452	48	before	before	ADP
ftr-336	452	49	it	it	PRON
ftr-336	452	50	,	,	PUNCT
ftr-336	452	51	the	the	DET
ftr-336	452	52	committee	committee	NOUN
ftr-336	452	53	reached	reach	VERB
ftr-336	452	54	a	a	DET
ftr-336	452	55	compromise	compromise	NOUN
ftr-336	452	56	providing	provide	VERB
ftr-336	452	57	three	three	NUM
ftr-336	452	58	distinct	distinct	ADJ
ftr-336	452	59	means	mean	NOUN
ftr-336	452	60	of	of	ADP
ftr-336	452	61	relief.74	relief.74	NOUN
ftr-336	452	62	in	in	ADP
ftr-336	452	63	the	the	DET
ftr-336	452	64	conference	conference	NOUN
ftr-336	452	65	committee	committee	NOUN
ftr-336	452	66	’s	’s	PART
ftr-336	452	67	first	first	ADJ
ftr-336	452	68	new	new	ADJ
ftr-336	452	69	provision	provision	NOUN
ftr-336	452	70	,	,	PUNCT
ftr-336	452	71	as	as	SCONJ
ftr-336	452	72	the	the	DET
ftr-336	452	73	house	house	NOUN
ftr-336	452	74	had	have	AUX
ftr-336	452	75	proposed	propose	VERB
ftr-336	452	76	,	,	PUNCT
ftr-336	452	77	the	the	DET
ftr-336	452	78	1971	1971	NUM
ftr-336	452	79	innocent	innocent	ADJ
ftr-336	452	80	spouse	spouse	NOUN
ftr-336	452	81	relief	relief	NOUN
ftr-336	452	82	was	be	AUX
ftr-336	452	83	liberalized	liberalize	VERB
ftr-336	452	84	into	into	ADP
ftr-336	452	85	current	current	ADJ
ftr-336	452	86	section	section	NOUN
ftr-336	452	87	6015(b	6015(b	NOUN
ftr-336	452	88	)	)	PUNCT
ftr-336	452	89	.	.	PUNCT
ftr-336	453	1	pursuant	pursuant	ADJ
ftr-336	453	2	to	to	ADP
ftr-336	453	3	section	section	NOUN
ftr-336	453	4	6015(b	6015(b	PROPN
ftr-336	453	5	)	)	PUNCT
ftr-336	453	6	,	,	PUNCT
ftr-336	453	7	a	a	DET
ftr-336	453	8	requesting	request	VERB
ftr-336	453	9	spouse	spouse	NOUN
ftr-336	453	10	only	only	ADV
ftr-336	453	11	has	have	VERB
ftr-336	453	12	to	to	PART
ftr-336	453	13	demonstrate	demonstrate	VERB
ftr-336	453	14	that	that	SCONJ
ftr-336	453	15	a	a	DET
ftr-336	453	16	tax	tax	NOUN
ftr-336	453	17	liability	liability	NOUN
ftr-336	453	18	is	be	AUX
ftr-336	453	19	owed	owe	VERB
ftr-336	453	20	because	because	SCONJ
ftr-336	453	21	of	of	ADP
ftr-336	453	22	an	an	DET
ftr-336	453	23	understatement	understatement	NOUN
ftr-336	453	24	attributable	attributable	ADJ
ftr-336	453	25	to	to	ADP
ftr-336	453	26	the	the	DET
ftr-336	453	27	other	other	ADJ
ftr-336	453	28	spouse	spouse	NOUN
ftr-336	453	29	’s	’s	PART
ftr-336	453	30	erroneous	erroneous	ADJ
ftr-336	453	31	item	item	NOUN
ftr-336	453	32	;	;	PUNCT
ftr-336	453	33	that	that	SCONJ
ftr-336	453	34	the	the	DET
ftr-336	453	35	requesting	request	VERB
ftr-336	453	36	spouse	spouse	NOUN
ftr-336	453	37	did	do	AUX
ftr-336	453	38	not	not	PART
ftr-336	453	39	know	know	VERB
ftr-336	453	40	,	,	PUNCT
ftr-336	453	41	or	or	CCONJ
ftr-336	453	42	have	have	VERB
ftr-336	453	43	reason	reason	NOUN
ftr-336	453	44	to	to	PART
ftr-336	453	45	know	know	VERB
ftr-336	453	46	,	,	PUNCT
ftr-336	453	47	of	of	ADP
ftr-336	453	48	the	the	DET
ftr-336	453	49	existence	existence	NOUN
ftr-336	453	50	of	of	ADP
ftr-336	453	51	that	that	DET
ftr-336	453	52	erroneous	erroneous	ADJ
ftr-336	453	53	item	item	NOUN
ftr-336	453	54	;	;	PUNCT
ftr-336	453	55	and	and	CCONJ
ftr-336	453	56	that	that	SCONJ
ftr-336	453	57	,	,	PUNCT
ftr-336	453	58	taking	take	VERB
ftr-336	453	59	into	into	ADP
ftr-336	453	60	account	account	NOUN
ftr-336	453	61	all	all	DET
ftr-336	453	62	the	the	DET
ftr-336	453	63	facts	fact	NOUN
ftr-336	453	64	and	and	CCONJ
ftr-336	453	65	circumstances	circumstance	NOUN
ftr-336	453	66	,	,	PUNCT
ftr-336	453	67	it	it	PRON
ftr-336	453	68	would	would	AUX
ftr-336	453	69	be	be	AUX
ftr-336	453	70	inequitable	inequitable	ADJ
ftr-336	453	71	to	to	PART
ftr-336	453	72	hold	hold	VERB
ftr-336	453	73	the	the	DET
ftr-336	453	74	requesting	request	VERB
ftr-336	453	75	spouse	spouse	NOUN
ftr-336	453	76	liable	liable	ADJ
ftr-336	453	77	for	for	ADP
ftr-336	453	78	the	the	DET
ftr-336	453	79	taxes	taxis	NOUN
ftr-336	453	80	due.75	due.75	ADP
ftr-336	453	81	the	the	DET
ftr-336	453	82	conference	conference	NOUN
ftr-336	453	83	committee	committee	NOUN
ftr-336	453	84	also	also	ADV
ftr-336	453	85	incorporated	incorporate	VERB
ftr-336	453	86	from	from	ADP
ftr-336	453	87	the	the	DET
ftr-336	453	88	senate	senate	PROPN
ftr-336	453	89	’s	’s	PART
ftr-336	453	90	version	version	NOUN
ftr-336	453	91	of	of	ADP
ftr-336	453	92	the	the	DET
ftr-336	453	93	bill	bill	NOUN
ftr-336	453	94	section	section	PROPN
ftr-336	453	95	6015(c	6015(c	NOUN
ftr-336	453	96	)	)	PUNCT
ftr-336	453	97	,	,	PUNCT
ftr-336	453	98	which	which	PRON
ftr-336	453	99	apportioned	apportion	VERB
ftr-336	453	100	liability	liability	NOUN
ftr-336	453	101	for	for	ADP
ftr-336	453	102	divorced	divorced	ADJ
ftr-336	453	103	or	or	CCONJ
ftr-336	453	104	legally	legally	ADV
ftr-336	453	105	separated	separate	VERB
ftr-336	453	106	spouses	spouse	NOUN
ftr-336	453	107	or	or	CCONJ
ftr-336	453	108	those	those	DET
ftr-336	453	109	spouses	spouse	NOUN
ftr-336	453	110	who	who	PRON
ftr-336	453	111	have	have	AUX
ftr-336	453	112	lived	live	VERB
ftr-336	453	113	apart	apart	ADV
ftr-336	453	114	for	for	ADP
ftr-336	453	115	the	the	DET
ftr-336	453	116	prior	prior	ADJ
ftr-336	453	117	twelve	twelve	NUM
ftr-336	453	118	months.76	months.76	NOUN
ftr-336	453	119	pursuant	pursuant	ADJ
ftr-336	453	120	to	to	ADP
ftr-336	453	121	section	section	NOUN
ftr-336	453	122	6015(c	6015(c	NOUN
ftr-336	453	123	)	)	PUNCT
ftr-336	453	124	,	,	PUNCT
ftr-336	453	125	a	a	DET
ftr-336	453	126	requesting	request	VERB
ftr-336	453	127	spouse	spouse	NOUN
ftr-336	453	128	’s	’s	PART
ftr-336	453	129	liability	liability	NOUN
ftr-336	453	130	can	can	AUX
ftr-336	453	131	be	be	AUX
ftr-336	453	132	limited	limit	VERB
ftr-336	453	133	to	to	ADP
ftr-336	453	134	his	his	PRON
ftr-336	453	135	or	or	CCONJ
ftr-336	453	136	her	her	PRON
ftr-336	453	137	share	share	NOUN
ftr-336	453	138	of	of	ADP
ftr-336	453	139	the	the	DET
ftr-336	453	140	couple	couple	NOUN
ftr-336	453	141	’s	’s	PART
ftr-336	453	142	liability	liability	NOUN
ftr-336	453	143	.	.	PUNCT
ftr-336	454	1	unlike	unlike	ADP
ftr-336	454	2	with	with	ADP
ftr-336	454	3	section	section	NOUN
ftr-336	454	4	6015(b	6015(b	PROPN
ftr-336	454	5	)	)	PUNCT
ftr-336	454	6	,	,	PUNCT
ftr-336	454	7	inequity	inequity	NOUN
ftr-336	454	8	is	be	AUX
ftr-336	454	9	not	not	PART
ftr-336	454	10	a	a	DET
ftr-336	454	11	factor	factor	NOUN
ftr-336	454	12	under	under	ADP
ftr-336	454	13	section	section	NOUN
ftr-336	454	14	6015(c	6015(c	NOUN
ftr-336	454	15	)	)	PUNCT
ftr-336	454	16	.	.	PUNCT
ftr-336	455	1	instead	instead	ADV
ftr-336	455	2	,	,	PUNCT
ftr-336	455	3	section	section	NOUN
ftr-336	455	4	6015(c	6015(c	NOUN
ftr-336	455	5	)	)	PUNCT
ftr-336	455	6	eliminates	eliminate	VERB
ftr-336	455	7	the	the	DET
ftr-336	455	8	presumption	presumption	NOUN
ftr-336	455	9	of	of	ADP
ftr-336	455	10	unity	unity	NOUN
ftr-336	455	11	for	for	ADP
ftr-336	455	12	spouses	spouse	NOUN
ftr-336	455	13	who	who	PRON
ftr-336	455	14	no	no	ADV
ftr-336	455	15	longer	long	ADV
ftr-336	455	16	function	function	VERB
ftr-336	455	17	as	as	ADP
ftr-336	455	18	a	a	DET
ftr-336	455	19	marital	marital	ADJ
ftr-336	455	20	unit.77	unit.77	NOUN
ftr-336	455	21	the	the	DET
ftr-336	455	22	presumption	presumption	NOUN
ftr-336	455	23	is	be	AUX
ftr-336	455	24	in	in	ADP
ftr-336	455	25	favor	favor	NOUN
ftr-336	455	26	of	of	ADP
ftr-336	455	27	this	this	DET
ftr-336	455	28	allocation	allocation	NOUN
ftr-336	455	29	unless	unless	SCONJ
ftr-336	455	30	the	the	DET
ftr-336	455	31	irs	irs	PROPN
ftr-336	455	32	can	can	AUX
ftr-336	455	33	prove	prove	VERB
ftr-336	455	34	that	that	SCONJ
ftr-336	455	35	the	the	DET
ftr-336	455	36	requesting	request	VERB
ftr-336	455	37	spouse	spouse	NOUN
ftr-336	455	38	had	have	VERB
ftr-336	455	39	actual	actual	ADJ
ftr-336	455	40	knowledge	knowledge	NOUN
ftr-336	455	41	of	of	ADP
ftr-336	455	42	the	the	DET
ftr-336	455	43	tax	tax	NOUN
ftr-336	455	44	liability.78	liability.78	VERB
ftr-336	455	45	in	in	ADP
ftr-336	455	46	addition	addition	NOUN
ftr-336	455	47	to	to	ADP
ftr-336	455	48	these	these	DET
ftr-336	455	49	two	two	NUM
ftr-336	455	50	forms	form	NOUN
ftr-336	455	51	of	of	ADP
ftr-336	455	52	broadened	broaden	VERB
ftr-336	455	53	but	but	CCONJ
ftr-336	455	54	still	still	ADV
ftr-336	455	55	limited	limited	ADJ
ftr-336	455	56	relief	relief	NOUN
ftr-336	455	57	,	,	PUNCT
ftr-336	455	58	the	the	DET
ftr-336	455	59	conference	conference	NOUN
ftr-336	455	60	committee	committee	NOUN
ftr-336	455	61	added	add	VERB
ftr-336	455	62	a	a	DET
ftr-336	455	63	third	third	ADJ
ftr-336	455	64	form	form	NOUN
ftr-336	455	65	of	of	ADP
ftr-336	455	66	equitable	equitable	ADJ
ftr-336	455	67	relief	relief	NOUN
ftr-336	455	68	to	to	PART
ftr-336	455	69	be	be	AUX
ftr-336	455	70	granted	grant	VERB
ftr-336	455	71	at	at	ADP
ftr-336	455	72	the	the	DET
ftr-336	455	73	irs	irs	PROPN
ftr-336	455	74	’s	’s	PART
ftr-336	455	75	discretion.79	discretion.79	ADJ
ftr-336	455	76	section	section	NOUN
ftr-336	455	77	6015(f	6015(f	NUM
ftr-336	455	78	)	)	PUNCT
ftr-336	455	79	grants	grant	VERB
ftr-336	455	80	the	the	DET
ftr-336	455	81	irs	irs	PROPN
ftr-336	455	82	tremendous	tremendous	ADJ
ftr-336	455	83	$	$	SYM
ftr-336	455	84	5.157	5.157	NUM
ftr-336	455	85	billion	billion	NUM
ftr-336	455	86	between	between	ADP
ftr-336	455	87	1997	1997	NUM
ftr-336	455	88	and	and	CCONJ
ftr-336	455	89	2007	2007	NUM
ftr-336	455	90	.	.	PUNCT
ftr-336	456	1	joint	joint	ADJ
ftr-336	456	2	committee	committee	PROPN
ftr-336	456	3	on	on	ADP
ftr-336	456	4	taxation	taxation	NOUN
ftr-336	456	5	,	,	PUNCT
ftr-336	456	6	comparison	comparison	NOUN
ftr-336	456	7	of	of	ADP
ftr-336	456	8	the	the	DET
ftr-336	456	9	estimated	estimate	VERB
ftr-336	456	10	budget	budget	NOUN
ftr-336	456	11	effects	effect	NOUN
ftr-336	456	12	of	of	ADP
ftr-336	456	13	h.r	h.r	PROPN
ftr-336	456	14	.	.	PROPN
ftr-336	456	15	2676	2676	NUM
ftr-336	456	16	(	(	PUNCT
ftr-336	456	17	jcx-44	jcx-44	NOUN
ftr-336	456	18	-	-	SYM
ftr-336	456	19	98	98	NUM
ftr-336	456	20	)	)	PUNCT
ftr-336	456	21	(	(	PUNCT
ftr-336	456	22	1998	1998	NUM
ftr-336	456	23	)	)	PUNCT
ftr-336	456	24	.	.	PUNCT
ftr-336	457	1	74	74	NUM
ftr-336	457	2	.	.	PUNCT
ftr-336	458	1	unofficial	unofficial	ADJ
ftr-336	458	2	transcript	transcript	NOUN
ftr-336	458	3	of	of	ADP
ftr-336	458	4	tax	tax	NOUN
ftr-336	458	5	analysts	analyst	NOUN
ftr-336	458	6	program	program	NOUN
ftr-336	458	7	on	on	ADP
ftr-336	458	8	irs	irs	PROPN
ftr-336	458	9	restructuring	restructuring	NOUN
ftr-336	458	10	and	and	CCONJ
ftr-336	458	11	reform	reform	NOUN
ftr-336	458	12	act	act	PROPN
ftr-336	458	13	,	,	PUNCT
ftr-336	458	14	2008	2008	NUM
ftr-336	458	15	tnt	tnt	PROPN
ftr-336	458	16	146	146	NUM
ftr-336	458	17	-	-	SYM
ftr-336	458	18	50	50	NUM
ftr-336	458	19	;	;	PUNCT
ftr-336	458	20	h.	h.	PROPN
ftr-336	458	21	conf	conf	PROPN
ftr-336	458	22	.	.	PUNCT
ftr-336	459	1	rep	rep	PROPN
ftr-336	459	2	.	.	PROPN
ftr-336	459	3	no	no	INTJ
ftr-336	459	4	.	.	NOUN
ftr-336	460	1	105	105	NUM
ftr-336	460	2	-	-	SYM
ftr-336	460	3	599	599	NUM
ftr-336	460	4	,	,	PUNCT
ftr-336	460	5	at	at	ADP
ftr-336	460	6	251–55	251–55	NUM
ftr-336	460	7	.	.	PUNCT
ftr-336	461	1	75	75	NUM
ftr-336	461	2	.	.	PUNCT
ftr-336	461	3	i.r.c	i.r.c	NOUN
ftr-336	461	4	.	.	PUNCT
ftr-336	462	1	§	§	PROPN
ftr-336	462	2	6015(b	6015(b	PROPN
ftr-336	462	3	)	)	PUNCT
ftr-336	462	4	.	.	PUNCT
ftr-336	463	1	a	a	DET
ftr-336	463	2	spouse	spouse	NOUN
ftr-336	463	3	can	can	AUX
ftr-336	463	4	get	get	VERB
ftr-336	463	5	proportional	proportional	ADJ
ftr-336	463	6	relief	relief	NOUN
ftr-336	463	7	under	under	ADP
ftr-336	463	8	section	section	NOUN
ftr-336	463	9	6015(b	6015(b	PROPN
ftr-336	463	10	)	)	PUNCT
ftr-336	464	1	if	if	SCONJ
ftr-336	464	2	he	he	PRON
ftr-336	464	3	or	or	CCONJ
ftr-336	464	4	she	she	PRON
ftr-336	464	5	can	can	AUX
ftr-336	464	6	demonstrate	demonstrate	VERB
ftr-336	464	7	lack	lack	NOUN
ftr-336	464	8	of	of	ADP
ftr-336	464	9	knowledge	knowledge	NOUN
ftr-336	464	10	of	of	ADP
ftr-336	464	11	the	the	DET
ftr-336	464	12	extent	extent	NOUN
ftr-336	464	13	of	of	ADP
ftr-336	464	14	the	the	DET
ftr-336	464	15	understatement	understatement	NOUN
ftr-336	464	16	.	.	PUNCT
ftr-336	465	1	i.r.c	i.r.c	NOUN
ftr-336	465	2	.	.	PUNCT
ftr-336	466	1	§	§	PROPN
ftr-336	466	2	6015(b)(2	6015(b)(2	NOUN
ftr-336	466	3	)	)	PUNCT
ftr-336	466	4	.	.	PUNCT
ftr-336	467	1	76	76	NUM
ftr-336	467	2	.	.	PUNCT
ftr-336	467	3	i.r.c	i.r.c	NOUN
ftr-336	467	4	.	.	PUNCT
ftr-336	468	1	§	§	PROPN
ftr-336	468	2	6015(c	6015(c	NOUN
ftr-336	468	3	)	)	PUNCT
ftr-336	468	4	.	.	PUNCT
ftr-336	469	1	a	a	DET
ftr-336	469	2	widow	widow	NOUN
ftr-336	469	3	is	be	AUX
ftr-336	469	4	treated	treat	VERB
ftr-336	469	5	as	as	SCONJ
ftr-336	469	6	though	though	ADV
ftr-336	469	7	no	no	ADV
ftr-336	469	8	longer	long	ADV
ftr-336	469	9	married	marry	VERB
ftr-336	469	10	.	.	PUNCT
ftr-336	470	1	h.r	h.r	PROPN
ftr-336	470	2	.	.	PROPN
ftr-336	470	3	conf	conf	PROPN
ftr-336	470	4	.	.	PUNCT
ftr-336	471	1	rep	rep	PROPN
ftr-336	471	2	.	.	PROPN
ftr-336	471	3	no	no	INTJ
ftr-336	471	4	.	.	NOUN
ftr-336	472	1	105	105	NUM
ftr-336	472	2	-	-	SYM
ftr-336	472	3	599	599	NUM
ftr-336	472	4	,	,	PUNCT
ftr-336	472	5	at	at	ADP
ftr-336	472	6	252	252	NUM
ftr-336	472	7	n16	n16	NOUN
ftr-336	472	8	.	.	PUNCT
ftr-336	473	1	77	77	NUM
ftr-336	473	2	.	.	PUNCT
ftr-336	474	1	bryan	bryan	PROPN
ftr-336	474	2	camp	camp	PROPN
ftr-336	474	3	,	,	PUNCT
ftr-336	474	4	the	the	DET
ftr-336	474	5	unhappy	unhappy	ADJ
ftr-336	474	6	marriage	marriage	NOUN
ftr-336	474	7	of	of	ADP
ftr-336	474	8	law	law	NOUN
ftr-336	474	9	and	and	CCONJ
ftr-336	474	10	equity	equity	NOUN
ftr-336	474	11	in	in	ADP
ftr-336	474	12	joint	joint	ADJ
ftr-336	474	13	return	return	NOUN
ftr-336	474	14	liability	liability	NOUN
ftr-336	474	15	,	,	PUNCT
ftr-336	474	16	108	108	NUM
ftr-336	474	17	tax	tax	NOUN
ftr-336	474	18	notes	note	NOUN
ftr-336	474	19	1307	1307	NUM
ftr-336	474	20	,	,	PUNCT
ftr-336	474	21	1314	1314	NUM
ftr-336	474	22	(	(	PUNCT
ftr-336	474	23	2005	2005	NUM
ftr-336	474	24	)	)	PUNCT
ftr-336	474	25	.	.	PUNCT
ftr-336	475	1	78	78	NUM
ftr-336	475	2	.	.	PUNCT
ftr-336	475	3	i.r.c	i.r.c	NOUN
ftr-336	475	4	.	.	PUNCT
ftr-336	476	1	§	§	PROPN
ftr-336	476	2	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-336	476	3	)	)	PUNCT
ftr-336	476	4	.	.	PUNCT
ftr-336	477	1	congress	congress	PROPN
ftr-336	477	2	had	have	AUX
ftr-336	477	3	asked	ask	VERB
ftr-336	477	4	the	the	DET
ftr-336	477	5	gao	gao	PROPN
ftr-336	477	6	and	and	CCONJ
ftr-336	477	7	treasury	treasury	PROPN
ftr-336	477	8	department	department	PROPN
ftr-336	477	9	for	for	ADP
ftr-336	477	10	an	an	DET
ftr-336	477	11	evaluation	evaluation	NOUN
ftr-336	477	12	of	of	ADP
ftr-336	477	13	binding	bind	VERB
ftr-336	477	14	the	the	DET
ftr-336	477	15	irs	irs	PROPN
ftr-336	477	16	to	to	ADP
ftr-336	477	17	negotiated	negotiate	VERB
ftr-336	477	18	settlements	settlement	NOUN
ftr-336	477	19	between	between	ADP
ftr-336	477	20	divorcing	divorce	VERB
ftr-336	477	21	and	and	CCONJ
ftr-336	477	22	separating	separate	VERB
ftr-336	477	23	spouses	spouse	NOUN
ftr-336	477	24	;	;	PUNCT
ftr-336	477	25	congress	congress	PROPN
ftr-336	477	26	was	be	AUX
ftr-336	477	27	not	not	PART
ftr-336	477	28	willing	willing	ADJ
ftr-336	477	29	to	to	PART
ftr-336	477	30	go	go	VERB
ftr-336	477	31	so	so	ADV
ftr-336	477	32	far	far	ADV
ftr-336	477	33	in	in	ADP
ftr-336	477	34	the	the	DET
ftr-336	477	35	final	final	ADJ
ftr-336	477	36	legislation	legislation	NOUN
ftr-336	477	37	.	.	PUNCT
ftr-336	478	1	h.	h.	PROPN
ftr-336	478	2	r.	r.	PROPN
ftr-336	478	3	rep	rep	PROPN
ftr-336	478	4	.	.	PROPN
ftr-336	479	1	no	no	INTJ
ftr-336	479	2	.	.	NOUN
ftr-336	480	1	104	104	NUM
ftr-336	480	2	-	-	SYM
ftr-336	480	3	506	506	NUM
ftr-336	480	4	,	,	PUNCT
ftr-336	480	5	at	at	ADP
ftr-336	480	6	7–8	7–8	NUM
ftr-336	480	7	(	(	PUNCT
ftr-336	480	8	1996	1996	NUM
ftr-336	480	9	)	)	PUNCT
ftr-336	480	10	;	;	PUNCT
ftr-336	480	11	sec	sec	PROPN
ftr-336	480	12	.	.	PROPN
ftr-336	480	13	401	401	NUM
ftr-336	480	14	;	;	PUNCT
ftr-336	480	15	oversight	oversight	NOUN
ftr-336	480	16	subcommittee	subcommittee	NOUN
ftr-336	480	17	,	,	PUNCT
ftr-336	480	18	supra	supra	PROPN
ftr-336	480	19	note	note	NOUN
ftr-336	480	20	55	55	NUM
ftr-336	480	21	.	.	PUNCT
ftr-336	480	22	79	79	NUM
ftr-336	480	23	.	.	PUNCT
ftr-336	481	1	h.	h.	PROPN
ftr-336	481	2	r.	r.	PROPN
ftr-336	481	3	conf	conf	PROPN
ftr-336	481	4	.	.	PUNCT
ftr-336	482	1	rep	rep	PROPN
ftr-336	482	2	.	.	PROPN
ftr-336	482	3	no	no	PROPN
ftr-336	482	4	.	.	NOUN
ftr-336	483	1	105	105	NUM
ftr-336	483	2	-	-	SYM
ftr-336	483	3	599	599	NUM
ftr-336	483	4	at	at	ADP
ftr-336	483	5	254	254	NUM
ftr-336	483	6	.	.	PUNCT
ftr-336	484	1	644	644	NUM
ftr-336	484	2	florid	florid	ADJ
ftr-336	484	3	tax	tax	NOUN
ftr-336	484	4	review	review	NOUN
ftr-336	484	5	[	[	X
ftr-336	484	6	vol.12:8	vol.12:8	NOUN
ftr-336	484	7	latitude	latitude	NOUN
ftr-336	484	8	in	in	ADP
ftr-336	484	9	providing	provide	VERB
ftr-336	484	10	relief	relief	NOUN
ftr-336	484	11	if	if	SCONJ
ftr-336	484	12	the	the	DET
ftr-336	484	13	prior	prior	ADJ
ftr-336	484	14	two	two	NUM
ftr-336	484	15	provisions	provision	NOUN
ftr-336	484	16	are	be	AUX
ftr-336	484	17	inapplicable.80	inapplicable.80	ADJ
ftr-336	484	18	this	this	DET
ftr-336	484	19	provision	provision	NOUN
ftr-336	484	20	allows	allow	VERB
ftr-336	484	21	that	that	SCONJ
ftr-336	484	22	“	"	PUNCT
ftr-336	484	23	the	the	DET
ftr-336	484	24	secretary	secretary	NOUN
ftr-336	484	25	may	may	AUX
ftr-336	484	26	relieve	relieve	VERB
ftr-336	484	27	such	such	ADJ
ftr-336	484	28	individual	individual	NOUN
ftr-336	484	29	of	of	ADP
ftr-336	484	30	such	such	ADJ
ftr-336	484	31	liability	liability	NOUN
ftr-336	484	32	”	"	PUNCT
ftr-336	484	33	if	if	SCONJ
ftr-336	484	34	,	,	PUNCT
ftr-336	484	35	“	"	PUNCT
ftr-336	484	36	taking	take	VERB
ftr-336	484	37	into	into	ADP
ftr-336	484	38	account	account	NOUN
ftr-336	484	39	all	all	DET
ftr-336	484	40	the	the	DET
ftr-336	484	41	facts	fact	NOUN
ftr-336	484	42	and	and	CCONJ
ftr-336	484	43	circumstances	circumstance	NOUN
ftr-336	484	44	,	,	PUNCT
ftr-336	484	45	it	it	PRON
ftr-336	484	46	is	be	AUX
ftr-336	484	47	inequitable	inequitable	ADJ
ftr-336	484	48	to	to	PART
ftr-336	484	49	hold	hold	VERB
ftr-336	484	50	the	the	DET
ftr-336	484	51	individual	individual	ADJ
ftr-336	484	52	liable	liable	ADJ
ftr-336	484	53	.	.	PUNCT
ftr-336	485	1	”81	”81	PROPN
ftr-336	485	2	section	section	PROPN
ftr-336	485	3	6015(f	6015(f	NUM
ftr-336	485	4	)	)	PUNCT
ftr-336	485	5	is	be	AUX
ftr-336	485	6	also	also	ADV
ftr-336	485	7	the	the	DET
ftr-336	485	8	only	only	ADJ
ftr-336	485	9	means	mean	NOUN
ftr-336	485	10	to	to	PART
ftr-336	485	11	relief	relief	NOUN
ftr-336	485	12	for	for	ADP
ftr-336	485	13	spouses	spouse	NOUN
ftr-336	485	14	where	where	SCONJ
ftr-336	485	15	there	there	PRON
ftr-336	485	16	is	be	VERB
ftr-336	485	17	the	the	DET
ftr-336	485	18	underpayment	underpayment	NOUN
ftr-336	485	19	of	of	ADP
ftr-336	485	20	tax	tax	NOUN
ftr-336	485	21	on	on	ADP
ftr-336	485	22	a	a	DET
ftr-336	485	23	correct	correct	ADJ
ftr-336	485	24	return	return	NOUN
ftr-336	485	25	,	,	PUNCT
ftr-336	485	26	as	as	SCONJ
ftr-336	485	27	opposed	oppose	VERB
ftr-336	485	28	to	to	ADP
ftr-336	485	29	an	an	DET
ftr-336	485	30	understatement	understatement	NOUN
ftr-336	485	31	of	of	ADP
ftr-336	485	32	tax	tax	NOUN
ftr-336	485	33	on	on	ADP
ftr-336	485	34	the	the	DET
ftr-336	485	35	return.82	return.82	NOUN
ftr-336	485	36	this	this	DET
ftr-336	485	37	final	final	ADJ
ftr-336	485	38	tripartite	tripartite	ADJ
ftr-336	485	39	relief	relief	NOUN
ftr-336	485	40	provision	provision	NOUN
ftr-336	485	41	was	be	AUX
ftr-336	485	42	cobbled	cobble	VERB
ftr-336	485	43	together	together	ADV
ftr-336	485	44	,	,	PUNCT
ftr-336	485	45	crafted	craft	VERB
ftr-336	485	46	during	during	ADP
ftr-336	485	47	a	a	DET
ftr-336	485	48	period	period	NOUN
ftr-336	485	49	of	of	ADP
ftr-336	485	50	tremendous	tremendous	ADJ
ftr-336	485	51	legislative	legislative	ADJ
ftr-336	485	52	change	change	NOUN
ftr-336	485	53	affecting	affect	VERB
ftr-336	485	54	the	the	DET
ftr-336	485	55	business	business	NOUN
ftr-336	485	56	operations	operation	NOUN
ftr-336	485	57	of	of	ADP
ftr-336	485	58	the	the	DET
ftr-336	485	59	irs	irs	PROPN
ftr-336	485	60	,	,	PUNCT
ftr-336	485	61	and	and	CCONJ
ftr-336	485	62	the	the	DET
ftr-336	485	63	statutory	statutory	ADJ
ftr-336	485	64	language	language	NOUN
ftr-336	485	65	lays	lay	VERB
ftr-336	485	66	out	out	ADP
ftr-336	485	67	no	no	DET
ftr-336	485	68	singular	singular	ADJ
ftr-336	485	69	vision	vision	NOUN
ftr-336	485	70	of	of	ADP
ftr-336	485	71	when	when	SCONJ
ftr-336	485	72	and	and	CCONJ
ftr-336	485	73	why	why	SCONJ
ftr-336	485	74	particular	particular	ADJ
ftr-336	485	75	spouses	spouse	NOUN
ftr-336	485	76	should	should	AUX
ftr-336	485	77	be	be	AUX
ftr-336	485	78	granted	grant	VERB
ftr-336	485	79	relief	relief	NOUN
ftr-336	485	80	.	.	PUNCT
ftr-336	486	1	there	there	PRON
ftr-336	486	2	was	be	VERB
ftr-336	486	3	,	,	PUNCT
ftr-336	486	4	however	however	ADV
ftr-336	486	5	,	,	PUNCT
ftr-336	486	6	nothing	nothing	PRON
ftr-336	486	7	in	in	ADP
ftr-336	486	8	the	the	DET
ftr-336	486	9	final	final	ADJ
ftr-336	486	10	reports	report	NOUN
ftr-336	486	11	to	to	PART
ftr-336	486	12	indicate	indicate	VERB
ftr-336	486	13	that	that	SCONJ
ftr-336	486	14	there	there	PRON
ftr-336	486	15	had	have	AUX
ftr-336	486	16	been	be	AUX
ftr-336	486	17	a	a	DET
ftr-336	486	18	change	change	NOUN
ftr-336	486	19	from	from	ADP
ftr-336	486	20	the	the	DET
ftr-336	486	21	earlier	early	ADJ
ftr-336	486	22	statements	statement	NOUN
ftr-336	486	23	made	make	VERB
ftr-336	486	24	in	in	ADP
ftr-336	486	25	congress	congress	PROPN
ftr-336	486	26	.	.	PUNCT
ftr-336	487	1	even	even	ADV
ftr-336	487	2	with	with	ADP
ftr-336	487	3	the	the	DET
ftr-336	487	4	very	very	ADV
ftr-336	487	5	different	different	ADJ
ftr-336	487	6	approaches	approach	NOUN
ftr-336	487	7	proposed	propose	VERB
ftr-336	487	8	by	by	ADP
ftr-336	487	9	each	each	DET
ftr-336	487	10	house	house	NOUN
ftr-336	487	11	,	,	PUNCT
ftr-336	487	12	the	the	DET
ftr-336	487	13	provision	provision	NOUN
ftr-336	487	14	’s	’s	PART
ftr-336	487	15	goal	goal	NOUN
ftr-336	487	16	was	be	AUX
ftr-336	487	17	to	to	PART
ftr-336	487	18	grant	grant	VERB
ftr-336	487	19	relief	relief	NOUN
ftr-336	487	20	from	from	ADP
ftr-336	487	21	liability	liability	NOUN
ftr-336	487	22	to	to	AUX
ftr-336	487	23	divorced	divorce	VERB
ftr-336	487	24	or	or	CCONJ
ftr-336	487	25	separated	separate	VERB
ftr-336	487	26	wives	wife	NOUN
ftr-336	487	27	who	who	PRON
ftr-336	487	28	were	be	AUX
ftr-336	487	29	left	leave	VERB
ftr-336	487	30	crushing	crush	VERB
ftr-336	487	31	tax	tax	NOUN
ftr-336	487	32	burdens	burden	NOUN
ftr-336	487	33	by	by	ADP
ftr-336	487	34	their	their	PRON
ftr-336	487	35	nefarious	nefarious	ADJ
ftr-336	487	36	husbands	husband	NOUN
ftr-336	487	37	.	.	PUNCT
ftr-336	488	1	the	the	DET
ftr-336	488	2	1998	1998	NUM
ftr-336	488	3	act	act	NOUN
ftr-336	488	4	required	require	VERB
ftr-336	488	5	the	the	DET
ftr-336	488	6	treasury	treasury	PROPN
ftr-336	488	7	department	department	NOUN
ftr-336	488	8	to	to	PART
ftr-336	488	9	quickly	quickly	ADV
ftr-336	488	10	draft	draft	VERB
ftr-336	488	11	rules	rule	NOUN
ftr-336	488	12	implementing	implement	VERB
ftr-336	488	13	the	the	DET
ftr-336	488	14	new	new	ADJ
ftr-336	488	15	provision	provision	NOUN
ftr-336	488	16	,	,	PUNCT
ftr-336	488	17	as	as	SCONJ
ftr-336	488	18	the	the	DET
ftr-336	488	19	law	law	NOUN
ftr-336	488	20	was	be	AUX
ftr-336	488	21	effective	effective	ADJ
ftr-336	488	22	upon	upon	SCONJ
ftr-336	488	23	enactment.83	enactment.83	VERB
ftr-336	488	24	these	these	DET
ftr-336	488	25	rules	rule	NOUN
ftr-336	488	26	and	and	CCONJ
ftr-336	488	27	regulations	regulation	NOUN
ftr-336	488	28	then	then	ADV
ftr-336	488	29	guided	guide	VERB
ftr-336	488	30	the	the	DET
ftr-336	488	31	irs	irs	PROPN
ftr-336	488	32	in	in	ADP
ftr-336	488	33	its	its	PRON
ftr-336	488	34	determination	determination	NOUN
ftr-336	488	35	of	of	ADP
ftr-336	488	36	whether	whether	SCONJ
ftr-336	488	37	relief	relief	NOUN
ftr-336	488	38	should	should	AUX
ftr-336	488	39	be	be	AUX
ftr-336	488	40	granted	grant	VERB
ftr-336	488	41	to	to	ADP
ftr-336	488	42	particular	particular	ADJ
ftr-336	488	43	claims	claim	NOUN
ftr-336	488	44	.	.	PUNCT
ftr-336	489	1	the	the	DET
ftr-336	489	2	treasury	treasury	PROPN
ftr-336	489	3	regulation	regulation	NOUN
ftr-336	489	4	interpreting	interpret	VERB
ftr-336	489	5	the	the	DET
ftr-336	489	6	equitable	equitable	ADJ
ftr-336	489	7	prongs	prong	NOUN
ftr-336	489	8	of	of	ADP
ftr-336	489	9	section	section	NOUN
ftr-336	489	10	6015(b	6015(b	PROPN
ftr-336	489	11	)	)	PUNCT
ftr-336	489	12	and	and	CCONJ
ftr-336	489	13	(	(	PUNCT
ftr-336	489	14	f	f	X
ftr-336	489	15	)	)	PUNCT
ftr-336	489	16	are	be	AUX
ftr-336	489	17	currently	currently	ADV
ftr-336	489	18	based	base	VERB
ftr-336	489	19	on	on	ADP
ftr-336	489	20	factors	factor	NOUN
ftr-336	489	21	provided	provide	VERB
ftr-336	489	22	in	in	ADP
ftr-336	489	23	revenue	revenue	NOUN
ftr-336	489	24	procedure	procedure	NOUN
ftr-336	489	25	2003	2003	NUM
ftr-336	489	26	-	-	SYM
ftr-336	489	27	61	61	NUM
ftr-336	489	28	,	,	PUNCT
ftr-336	489	29	although	although	SCONJ
ftr-336	489	30	the	the	DET
ftr-336	489	31	irs	irs	PROPN
ftr-336	489	32	has	have	AUX
ftr-336	489	33	recently	recently	ADV
ftr-336	489	34	proposed	propose	VERB
ftr-336	489	35	changes	change	NOUN
ftr-336	489	36	to	to	ADP
ftr-336	489	37	the	the	DET
ftr-336	489	38	revenue	revenue	NOUN
ftr-336	489	39	procedure	procedure	NOUN
ftr-336	489	40	for	for	ADP
ftr-336	489	41	section	section	NOUN
ftr-336	489	42	6015(f	6015(f	NUM
ftr-336	489	43	)	)	PUNCT
ftr-336	489	44	,	,	PUNCT
ftr-336	489	45	but	but	CCONJ
ftr-336	489	46	under	under	ADP
ftr-336	489	47	both	both	DET
ftr-336	489	48	provisions	provision	NOUN
ftr-336	489	49	the	the	DET
ftr-336	489	50	irs	irs	PROPN
ftr-336	489	51	considers	consider	VERB
ftr-336	489	52	whether	whether	SCONJ
ftr-336	489	53	the	the	DET
ftr-336	489	54	requesting	request	VERB
ftr-336	489	55	spouse	spouse	NOUN
ftr-336	489	56	received	receive	VERB
ftr-336	489	57	a	a	DET
ftr-336	489	58	significant	significant	ADJ
ftr-336	489	59	benefit	benefit	NOUN
ftr-336	489	60	,	,	PUNCT
ftr-336	489	61	directly	directly	ADV
ftr-336	489	62	or	or	CCONJ
ftr-336	489	63	indirectly	indirectly	ADV
ftr-336	489	64	,	,	PUNCT
ftr-336	489	65	beyond	beyond	ADP
ftr-336	489	66	normal	normal	ADJ
ftr-336	489	67	support	support	NOUN
ftr-336	489	68	from	from	ADP
ftr-336	489	69	the	the	DET
ftr-336	489	70	unpaid	unpaid	ADJ
ftr-336	489	71	taxes	taxis	NOUN
ftr-336	489	72	;	;	PUNCT
ftr-336	489	73	was	be	AUX
ftr-336	489	74	abused	abuse	VERB
ftr-336	489	75	;	;	PUNCT
ftr-336	489	76	or	or	CCONJ
ftr-336	489	77	will	will	AUX
ftr-336	489	78	suffer	suffer	VERB
ftr-336	489	79	economic	economic	ADJ
ftr-336	489	80	hardship	hardship	NOUN
ftr-336	489	81	if	if	SCONJ
ftr-336	489	82	relief	relief	NOUN
ftr-336	489	83	is	be	AUX
ftr-336	489	84	not	not	PART
ftr-336	489	85	granted.84	granted.84	PROPN
ftr-336	489	86	in	in	ADP
ftr-336	489	87	this	this	DET
ftr-336	489	88	80	80	NUM
ftr-336	489	89	.	.	PUNCT
ftr-336	489	90	i.r.c	i.r.c	NOUN
ftr-336	489	91	.	.	PUNCT
ftr-336	490	1	§	§	PROPN
ftr-336	490	2	6015(f	6015(f	NUM
ftr-336	490	3	)	)	PUNCT
ftr-336	490	4	.	.	PUNCT
ftr-336	491	1	in	in	ADP
ftr-336	491	2	2006	2006	NUM
ftr-336	491	3	,	,	PUNCT
ftr-336	491	4	the	the	DET
ftr-336	491	5	tax	tax	NOUN
ftr-336	491	6	court	court	NOUN
ftr-336	491	7	was	be	AUX
ftr-336	491	8	given	give	VERB
ftr-336	491	9	jurisdiction	jurisdiction	NOUN
ftr-336	491	10	to	to	PART
ftr-336	491	11	review	review	VERB
ftr-336	491	12	stand	stand	VERB
ftr-336	491	13	-	-	PUNCT
ftr-336	491	14	alone	alone	ADV
ftr-336	491	15	equitable	equitable	ADJ
ftr-336	491	16	relief	relief	NOUN
ftr-336	491	17	determinations	determination	NOUN
ftr-336	491	18	.	.	PUNCT
ftr-336	492	1	tax	tax	NOUN
ftr-336	492	2	relief	relief	NOUN
ftr-336	492	3	and	and	CCONJ
ftr-336	492	4	health	health	NOUN
ftr-336	492	5	care	care	NOUN
ftr-336	492	6	act	act	NOUN
ftr-336	492	7	of	of	ADP
ftr-336	492	8	2006	2006	NUM
ftr-336	492	9	,	,	PUNCT
ftr-336	492	10	pub	pub	NOUN
ftr-336	492	11	.	.	PUNCT
ftr-336	493	1	l.	l.	PROPN
ftr-336	493	2	no	no	INTJ
ftr-336	493	3	.	.	PROPN
ftr-336	494	1	109	109	NUM
ftr-336	494	2	-	-	PUNCT
ftr-336	494	3	432	432	NUM
ftr-336	494	4	,	,	PUNCT
ftr-336	494	5	div	div	PROPN
ftr-336	494	6	.	.	PUNCT
ftr-336	495	1	c	c	X
ftr-336	495	2	,	,	PUNCT
ftr-336	495	3	§	§	PROPN
ftr-336	495	4	408	408	NUM
ftr-336	495	5	,	,	PUNCT
ftr-336	495	6	120	120	NUM
ftr-336	495	7	stat	stat	NOUN
ftr-336	495	8	.	.	PUNCT
ftr-336	496	1	2922	2922	NUM
ftr-336	496	2	,	,	PUNCT
ftr-336	496	3	3061	3061	NUM
ftr-336	496	4	(	(	PUNCT
ftr-336	496	5	2006	2006	NUM
ftr-336	496	6	)	)	PUNCT
ftr-336	496	7	.	.	PUNCT
ftr-336	497	1	81	81	NUM
ftr-336	497	2	.	.	PUNCT
ftr-336	497	3	i.r.c	i.r.c	NOUN
ftr-336	497	4	.	.	PUNCT
ftr-336	498	1	§	§	PROPN
ftr-336	498	2	6015(f	6015(f	NUM
ftr-336	498	3	)	)	PUNCT
ftr-336	498	4	.	.	PUNCT
ftr-336	499	1	82	82	NUM
ftr-336	499	2	.	.	PUNCT
ftr-336	500	1	the	the	DET
ftr-336	500	2	conference	conference	NOUN
ftr-336	500	3	committee	committee	NOUN
ftr-336	500	4	would	would	AUX
ftr-336	500	5	not	not	PART
ftr-336	500	6	extend	extend	VERB
ftr-336	500	7	section	section	NOUN
ftr-336	500	8	6015(c	6015(c	NOUN
ftr-336	500	9	)	)	PUNCT
ftr-336	500	10	to	to	PART
ftr-336	500	11	reported	report	VERB
ftr-336	500	12	but	but	CCONJ
ftr-336	500	13	unpaid	unpaid	ADJ
ftr-336	500	14	tax	tax	NOUN
ftr-336	500	15	but	but	CCONJ
ftr-336	500	16	,	,	PUNCT
ftr-336	500	17	instead	instead	ADV
ftr-336	500	18	,	,	PUNCT
ftr-336	500	19	left	leave	VERB
ftr-336	500	20	that	that	PRON
ftr-336	500	21	for	for	ADP
ftr-336	500	22	equitable	equitable	ADJ
ftr-336	500	23	relief	relief	NOUN
ftr-336	500	24	.	.	PUNCT
ftr-336	501	1	h.	h.	PROPN
ftr-336	501	2	conf	conf	PROPN
ftr-336	501	3	.	.	PUNCT
ftr-336	502	1	rep	rep	PROPN
ftr-336	502	2	.	.	PROPN
ftr-336	502	3	no	no	PROPN
ftr-336	502	4	.	.	NOUN
ftr-336	503	1	105	105	NUM
ftr-336	503	2	-	-	SYM
ftr-336	503	3	599	599	NUM
ftr-336	503	4	at	at	ADP
ftr-336	503	5	254–55	254–55	NOUN
ftr-336	503	6	(	(	PUNCT
ftr-336	503	7	1998	1998	NUM
ftr-336	503	8	)	)	PUNCT
ftr-336	503	9	.	.	PUNCT
ftr-336	504	1	the	the	DET
ftr-336	504	2	irs	irs	PROPN
ftr-336	504	3	treats	treat	VERB
ftr-336	504	4	elections	election	NOUN
ftr-336	504	5	under	under	ADP
ftr-336	504	6	section	section	NOUN
ftr-336	504	7	6015(b	6015(b	NOUN
ftr-336	504	8	)	)	PUNCT
ftr-336	504	9	and	and	CCONJ
ftr-336	504	10	(	(	PUNCT
ftr-336	504	11	c	c	NOUN
ftr-336	504	12	)	)	PUNCT
ftr-336	504	13	as	as	ADP
ftr-336	504	14	an	an	DET
ftr-336	504	15	application	application	NOUN
ftr-336	504	16	under	under	ADP
ftr-336	504	17	section	section	NOUN
ftr-336	504	18	6015(f	6015(f	NUM
ftr-336	504	19	)	)	PUNCT
ftr-336	504	20	;	;	PUNCT
ftr-336	504	21	however	however	ADV
ftr-336	504	22	,	,	PUNCT
ftr-336	504	23	an	an	DET
ftr-336	504	24	application	application	NOUN
ftr-336	504	25	of	of	ADP
ftr-336	504	26	section	section	NOUN
ftr-336	504	27	6015(f	6015(f	NOUN
ftr-336	504	28	)	)	PUNCT
ftr-336	504	29	relief	relief	NOUN
ftr-336	504	30	does	do	AUX
ftr-336	504	31	not	not	PART
ftr-336	504	32	automatically	automatically	ADV
ftr-336	504	33	trigger	trigger	VERB
ftr-336	504	34	an	an	DET
ftr-336	504	35	application	application	NOUN
ftr-336	504	36	of	of	ADP
ftr-336	504	37	section	section	NOUN
ftr-336	504	38	6015(b	6015(b	PROPN
ftr-336	504	39	)	)	PUNCT
ftr-336	504	40	and	and	CCONJ
ftr-336	504	41	(	(	PUNCT
ftr-336	504	42	c	c	NOUN
ftr-336	504	43	)	)	PUNCT
ftr-336	504	44	.	.	PUNCT
ftr-336	505	1	reg	reg	NOUN
ftr-336	505	2	.	.	PUNCT
ftr-336	506	1	§	§	PROPN
ftr-336	506	2	1.6015	1.6015	NUM
ftr-336	506	3	-	-	SYM
ftr-336	506	4	1(a)(2	1(a)(2	NUM
ftr-336	506	5	)	)	PUNCT
ftr-336	506	6	.	.	PUNCT
ftr-336	507	1	83	83	NUM
ftr-336	507	2	.	.	PUNCT
ftr-336	508	1	u.s	u.s	PROPN
ftr-336	508	2	.	.	PROPN
ftr-336	508	3	gov’t	gov’t	PROPN
ftr-336	508	4	accounting	accounting	PROPN
ftr-336	508	5	office	office	NOUN
ftr-336	508	6	,	,	PUNCT
ftr-336	508	7	gao-01	gao-01	NOUN
ftr-336	508	8	-	-	SYM
ftr-336	508	9	589	589	NUM
ftr-336	508	10	t	t	NOUN
ftr-336	508	11	,	,	PUNCT
ftr-336	508	12	information	information	NOUN
ftr-336	508	13	on	on	ADP
ftr-336	508	14	selected	select	VERB
ftr-336	508	15	irs	irs	PROPN
ftr-336	508	16	tax	tax	NOUN
ftr-336	508	17	enforcement	enforcement	NOUN
ftr-336	508	18	and	and	CCONJ
ftr-336	508	19	collection	collection	NOUN
ftr-336	508	20	efforts	effort	NOUN
ftr-336	508	21	17	17	NUM
ftr-336	508	22	(	(	PUNCT
ftr-336	508	23	2001	2001	NUM
ftr-336	508	24	)	)	PUNCT
ftr-336	509	1	[	[	X
ftr-336	509	2	hereinafter	hereinafter	NOUN
ftr-336	509	3	gao	gao	PROPN
ftr-336	509	4	,	,	PUNCT
ftr-336	509	5	information	information	NOUN
ftr-336	509	6	]	]	PUNCT
ftr-336	509	7	.	.	PUNCT
ftr-336	510	1	84	84	NUM
ftr-336	510	2	.	.	PUNCT
ftr-336	511	1	rev	rev	PROPN
ftr-336	511	2	.	.	PROPN
ftr-336	511	3	proc	proc	PROPN
ftr-336	511	4	.	.	PUNCT
ftr-336	512	1	2003	2003	NUM
ftr-336	512	2	-	-	SYM
ftr-336	512	3	61	61	NUM
ftr-336	512	4	,	,	PUNCT
ftr-336	512	5	2003	2003	NUM
ftr-336	512	6	-	-	SYM
ftr-336	512	7	2	2	NUM
ftr-336	512	8	c.b	c.b	PROPN
ftr-336	512	9	.	.	PROPN
ftr-336	512	10	296	296	NUM
ftr-336	512	11	,	,	PUNCT
ftr-336	512	12	superseding	supersede	VERB
ftr-336	512	13	rev	rev	PROPN
ftr-336	512	14	.	.	PROPN
ftr-336	512	15	proc	proc	PROPN
ftr-336	512	16	.	.	PUNCT
ftr-336	513	1	2000	2000	NUM
ftr-336	513	2	-	-	SYM
ftr-336	513	3	15	15	NUM
ftr-336	513	4	,	,	PUNCT
ftr-336	513	5	2000	2000	NUM
ftr-336	513	6	-	-	SYM
ftr-336	513	7	1	1	NUM
ftr-336	513	8	c.b	c.b	PROPN
ftr-336	513	9	.	.	PROPN
ftr-336	513	10	447	447	NUM
ftr-336	513	11	;	;	PUNCT
ftr-336	513	12	notice	notice	VERB
ftr-336	513	13	2012	2012	NUM
ftr-336	513	14	-	-	SYM
ftr-336	513	15	8	8	NUM
ftr-336	513	16	,	,	PUNCT
ftr-336	513	17	supra	supra	NOUN
ftr-336	513	18	note	note	NOUN
ftr-336	513	19	9	9	NUM
ftr-336	513	20	.	.	PUNCT
ftr-336	514	1	the	the	DET
ftr-336	514	2	treasury	treasury	PROPN
ftr-336	514	3	department	department	PROPN
ftr-336	514	4	’s	’s	PART
ftr-336	514	5	guidelines	guideline	NOUN
ftr-336	514	6	for	for	ADP
ftr-336	514	7	section	section	NOUN
ftr-336	514	8	6015(f	6015(f	NUM
ftr-336	514	9	)	)	PUNCT
ftr-336	514	10	are	be	AUX
ftr-336	514	11	more	more	ADV
ftr-336	514	12	extensive	extensive	ADJ
ftr-336	514	13	than	than	ADP
ftr-336	514	14	for	for	ADP
ftr-336	514	15	section	section	NOUN
ftr-336	514	16	6015(b	6015(b	NOUN
ftr-336	514	17	)	)	PUNCT
ftr-336	514	18	and	and	CCONJ
ftr-336	514	19	include	include	VERB
ftr-336	514	20	certain	certain	ADJ
ftr-336	514	21	threshold	threshold	NOUN
ftr-336	514	22	conditions	condition	NOUN
ftr-336	514	23	plus	plus	CCONJ
ftr-336	514	24	additional	additional	ADJ
ftr-336	514	25	levels	level	NOUN
ftr-336	514	26	of	of	ADP
ftr-336	514	27	factors	factor	NOUN
ftr-336	514	28	before	before	SCONJ
ftr-336	514	29	the	the	DET
ftr-336	514	30	commissioner	commissioner	NOUN
ftr-336	514	31	will	will	AUX
ftr-336	514	32	grant	grant	VERB
ftr-336	514	33	a	a	DET
ftr-336	514	34	request	request	NOUN
ftr-336	514	35	for	for	ADP
ftr-336	514	36	equitable	equitable	ADJ
ftr-336	514	37	relief	relief	NOUN
ftr-336	514	38	.	.	PUNCT
ftr-336	515	1	i	i	PRON
ftr-336	515	2	d.	d.	PROPN
ftr-336	515	3	,	,	PUNCT
ftr-336	515	4	at	at	ADP
ftr-336	515	5	298	298	NUM
ftr-336	515	6	.	.	NOUN
ftr-336	515	7	2012	2012	NUM
ftr-336	515	8	]	]	PUNCT
ftr-336	515	9	empirical	empirical	ADJ
ftr-336	515	10	study	study	NOUN
ftr-336	515	11	of	of	ADP
ftr-336	515	12	innocent	innocent	ADJ
ftr-336	515	13	spouse	spouse	NOUN
ftr-336	515	14	relief	relief	NOUN
ftr-336	515	15	645	645	NUM
ftr-336	515	16	weighing	weighing	NOUN
ftr-336	515	17	of	of	ADP
ftr-336	515	18	factors	factor	NOUN
ftr-336	515	19	as	as	SCONJ
ftr-336	515	20	directed	direct	VERB
ftr-336	515	21	by	by	ADP
ftr-336	515	22	revenue	revenue	NOUN
ftr-336	515	23	procedure	procedure	NOUN
ftr-336	515	24	2003	2003	NUM
ftr-336	515	25	-	-	SYM
ftr-336	515	26	61	61	NUM
ftr-336	515	27	,	,	PUNCT
ftr-336	515	28	no	no	DET
ftr-336	515	29	single	single	ADJ
ftr-336	515	30	factor	factor	NOUN
ftr-336	515	31	is	be	AUX
ftr-336	515	32	determinative	determinative	ADJ
ftr-336	515	33	,	,	PUNCT
ftr-336	515	34	and	and	CCONJ
ftr-336	515	35	the	the	DET
ftr-336	515	36	irs	irs	PROPN
ftr-336	515	37	must	must	AUX
ftr-336	515	38	weigh	weigh	VERB
ftr-336	515	39	all	all	PRON
ftr-336	515	40	of	of	ADP
ftr-336	515	41	the	the	DET
ftr-336	515	42	factors	factor	NOUN
ftr-336	515	43	together.85	together.85	VERB
ftr-336	515	44	nevertheless	nevertheless	ADV
ftr-336	515	45	,	,	PUNCT
ftr-336	515	46	under	under	ADP
ftr-336	515	47	this	this	DET
ftr-336	515	48	rule	rule	NOUN
ftr-336	515	49	while	while	SCONJ
ftr-336	515	50	reason	reason	NOUN
ftr-336	515	51	to	to	PART
ftr-336	515	52	know	know	VERB
ftr-336	515	53	of	of	ADP
ftr-336	515	54	the	the	DET
ftr-336	515	55	tax	tax	NOUN
ftr-336	515	56	deficiency	deficiency	NOUN
ftr-336	515	57	“	"	PUNCT
ftr-336	515	58	will	will	AUX
ftr-336	515	59	not	not	PART
ftr-336	515	60	be	be	AUX
ftr-336	515	61	weighed	weigh	VERB
ftr-336	515	62	more	more	ADV
ftr-336	515	63	heavily	heavily	ADV
ftr-336	515	64	than	than	ADP
ftr-336	515	65	other	other	ADJ
ftr-336	515	66	factors	factor	NOUN
ftr-336	515	67	,	,	PUNCT
ftr-336	515	68	”	"	PUNCT
ftr-336	515	69	actual	actual	ADJ
ftr-336	515	70	knowledge	knowledge	NOUN
ftr-336	515	71	of	of	ADP
ftr-336	515	72	it	it	PRON
ftr-336	515	73	is	be	AUX
ftr-336	515	74	“	"	PUNCT
ftr-336	515	75	a	a	DET
ftr-336	515	76	strong	strong	ADJ
ftr-336	515	77	factor	factor	NOUN
ftr-336	515	78	weighing	weigh	VERB
ftr-336	515	79	against	against	ADP
ftr-336	515	80	relief.86	relief.86	NOUN
ftr-336	515	81	some	some	DET
ftr-336	515	82	courts	court	NOUN
ftr-336	515	83	use	use	VERB
ftr-336	515	84	these	these	DET
ftr-336	515	85	factors	factor	NOUN
ftr-336	515	86	as	as	ADP
ftr-336	515	87	a	a	DET
ftr-336	515	88	mathematical	mathematical	ADJ
ftr-336	515	89	equation	equation	NOUN
ftr-336	515	90	,	,	PUNCT
ftr-336	515	91	adding	add	VERB
ftr-336	515	92	up	up	ADP
ftr-336	515	93	those	those	DET
ftr-336	515	94	factors	factor	NOUN
ftr-336	515	95	that	that	PRON
ftr-336	515	96	weigh	weigh	VERB
ftr-336	515	97	for	for	ADP
ftr-336	515	98	and	and	CCONJ
ftr-336	515	99	those	those	PRON
ftr-336	515	100	against	against	ADP
ftr-336	515	101	relief	relief	NOUN
ftr-336	515	102	to	to	PART
ftr-336	515	103	determine	determine	VERB
ftr-336	515	104	whether	whether	SCONJ
ftr-336	515	105	relief	relief	NOUN
ftr-336	515	106	should	should	AUX
ftr-336	515	107	be	be	AUX
ftr-336	515	108	granted.87	granted.87	VERB
ftr-336	515	109	throughout	throughout	ADP
ftr-336	515	110	this	this	DET
ftr-336	515	111	attempt	attempt	NOUN
ftr-336	515	112	by	by	ADP
ftr-336	515	113	the	the	DET
ftr-336	515	114	treasury	treasury	PROPN
ftr-336	515	115	department	department	PROPN
ftr-336	515	116	to	to	PART
ftr-336	515	117	clarify	clarify	VERB
ftr-336	515	118	the	the	DET
ftr-336	515	119	statute	statute	NOUN
ftr-336	515	120	is	be	AUX
ftr-336	515	121	an	an	DET
ftr-336	515	122	attempt	attempt	NOUN
ftr-336	515	123	to	to	PART
ftr-336	515	124	create	create	VERB
ftr-336	515	125	rules	rule	NOUN
ftr-336	515	126	applying	apply	VERB
ftr-336	515	127	section	section	NOUN
ftr-336	515	128	6015	6015	NUM
ftr-336	515	129	to	to	ADP
ftr-336	515	130	spouses	spouse	NOUN
ftr-336	515	131	for	for	ADP
ftr-336	515	132	whom	whom	PRON
ftr-336	515	133	congress	congress	PROPN
ftr-336	515	134	intended	intend	VERB
ftr-336	515	135	relief	relief	NOUN
ftr-336	515	136	.	.	PUNCT
ftr-336	516	1	the	the	DET
ftr-336	516	2	next	next	ADJ
ftr-336	516	3	part	part	NOUN
ftr-336	516	4	will	will	AUX
ftr-336	516	5	assess	assess	VERB
ftr-336	516	6	to	to	ADP
ftr-336	516	7	what	what	DET
ftr-336	516	8	extent	extent	NOUN
ftr-336	516	9	courts	court	NOUN
ftr-336	516	10	feel	feel	VERB
ftr-336	516	11	the	the	DET
ftr-336	516	12	treasury	treasury	PROPN
ftr-336	516	13	department	department	PROPN
ftr-336	516	14	’s	’s	PART
ftr-336	516	15	rules	rule	NOUN
ftr-336	516	16	accomplish	accomplish	VERB
ftr-336	516	17	that	that	PRON
ftr-336	516	18	objective.88	objective.88	ADJ
ftr-336	516	19	in	in	ADP
ftr-336	516	20	addition	addition	NOUN
ftr-336	516	21	,	,	PUNCT
ftr-336	516	22	the	the	DET
ftr-336	516	23	next	next	ADJ
ftr-336	516	24	part	part	NOUN
ftr-336	516	25	will	will	AUX
ftr-336	516	26	evaluate	evaluate	VERB
ftr-336	516	27	to	to	ADP
ftr-336	516	28	what	what	DET
ftr-336	516	29	extent	extent	NOUN
ftr-336	516	30	courts	court	NOUN
ftr-336	516	31	apply	apply	VERB
ftr-336	516	32	congressional	congressional	ADJ
ftr-336	516	33	intent	intent	NOUN
ftr-336	516	34	—	—	PUNCT
ftr-336	516	35	the	the	DET
ftr-336	516	36	desire	desire	NOUN
ftr-336	516	37	to	to	PART
ftr-336	516	38	provide	provide	VERB
ftr-336	516	39	relief	relief	NOUN
ftr-336	516	40	to	to	PART
ftr-336	516	41	divorced	divorce	VERB
ftr-336	516	42	,	,	PUNCT
ftr-336	516	43	deserted	deserted	ADJ
ftr-336	516	44	,	,	PUNCT
ftr-336	516	45	or	or	CCONJ
ftr-336	516	46	widowed	widow	VERB
ftr-336	516	47	wives	wife	NOUN
ftr-336	516	48	unfairly	unfairly	ADV
ftr-336	516	49	left	leave	VERB
ftr-336	516	50	with	with	ADP
ftr-336	516	51	an	an	DET
ftr-336	516	52	overwhelming	overwhelming	ADJ
ftr-336	516	53	tax	tax	NOUN
ftr-336	516	54	liability	liability	NOUN
ftr-336	516	55	created	create	VERB
ftr-336	516	56	by	by	ADP
ftr-336	516	57	their	their	PRON
ftr-336	516	58	former	former	ADJ
ftr-336	516	59	husbands	husband	NOUN
ftr-336	516	60	.	.	PUNCT
ftr-336	517	1	part	part	NOUN
ftr-336	517	2	iii	iii	PROPN
ftr-336	517	3	.	.	PUNCT
ftr-336	518	1	the	the	DET
ftr-336	518	2	law	law	NOUN
ftr-336	518	3	in	in	ADP
ftr-336	518	4	play	play	NOUN
ftr-336	518	5	as	as	SCONJ
ftr-336	518	6	the	the	DET
ftr-336	518	7	irs	irs	PROPN
ftr-336	518	8	adapted	adapt	VERB
ftr-336	518	9	to	to	ADP
ftr-336	518	10	its	its	PRON
ftr-336	518	11	new	new	ADJ
ftr-336	518	12	focus	focus	NOUN
ftr-336	518	13	on	on	ADP
ftr-336	518	14	customer	customer	NOUN
ftr-336	518	15	service	service	NOUN
ftr-336	518	16	—	—	PUNCT
ftr-336	518	17	in	in	ADP
ftr-336	518	18	the	the	DET
ftr-336	518	19	middle	middle	NOUN
ftr-336	518	20	of	of	ADP
ftr-336	518	21	an	an	DET
ftr-336	518	22	economic	economic	ADJ
ftr-336	518	23	downturn	downturn	NOUN
ftr-336	518	24	—	—	PUNCT
ftr-336	518	25	the	the	DET
ftr-336	518	26	irs	irs	PROPN
ftr-336	518	27	received	receive	VERB
ftr-336	518	28	1,200	1,200	NUM
ftr-336	518	29	applications	application	NOUN
ftr-336	518	30	for	for	ADP
ftr-336	518	31	innocent	innocent	ADJ
ftr-336	518	32	spouse	spouse	NOUN
ftr-336	518	33	relief	relief	NOUN
ftr-336	518	34	per	per	ADP
ftr-336	518	35	week	week	NOUN
ftr-336	518	36	in	in	ADP
ftr-336	518	37	mid–2000.89	mid–2000.89	NOUN
ftr-336	518	38	more	more	ADJ
ftr-336	518	39	than	than	ADP
ftr-336	518	40	46,000	46,000	NUM
ftr-336	518	41	taxpayers	taxpayer	NOUN
ftr-336	518	42	had	have	AUX
ftr-336	518	43	already	already	ADV
ftr-336	518	44	made	make	VERB
ftr-336	518	45	79,000	79,000	NUM
ftr-336	518	46	applications	application	NOUN
ftr-336	518	47	for	for	ADP
ftr-336	518	48	relief.90	relief.90	PRON
ftr-336	518	49	as	as	SCONJ
ftr-336	518	50	the	the	DET
ftr-336	518	51	irs	irs	PROPN
ftr-336	518	52	dealt	deal	VERB
ftr-336	518	53	with	with	ADP
ftr-336	518	54	this	this	DET
ftr-336	518	55	onslaught	onslaught	NOUN
ftr-336	518	56	of	of	ADP
ftr-336	518	57	relief	relief	NOUN
ftr-336	518	58	requests	request	NOUN
ftr-336	518	59	,	,	PUNCT
ftr-336	518	60	it	it	PRON
ftr-336	518	61	worked	work	VERB
ftr-336	518	62	to	to	PART
ftr-336	518	63	give	give	VERB
ftr-336	518	64	substance	substance	NOUN
ftr-336	518	65	and	and	CCONJ
ftr-336	518	66	meaning	meaning	NOUN
ftr-336	518	67	to	to	ADP
ftr-336	518	68	the	the	DET
ftr-336	518	69	new	new	ADJ
ftr-336	518	70	provision	provision	NOUN
ftr-336	518	71	.	.	PUNCT
ftr-336	519	1	from	from	ADP
ftr-336	519	2	its	its	PRON
ftr-336	519	3	legislative	legislative	ADJ
ftr-336	519	4	history	history	NOUN
ftr-336	519	5	,	,	PUNCT
ftr-336	519	6	section	section	NOUN
ftr-336	519	7	6015	6015	NUM
ftr-336	519	8	was	be	AUX
ftr-336	519	9	created	create	VERB
ftr-336	519	10	with	with	ADP
ftr-336	519	11	the	the	DET
ftr-336	519	12	intention	intention	NOUN
ftr-336	519	13	of	of	ADP
ftr-336	519	14	providing	provide	VERB
ftr-336	519	15	relief	relief	NOUN
ftr-336	519	16	to	to	ADP
ftr-336	519	17	“	"	PUNCT
ftr-336	519	18	innocent	innocent	ADJ
ftr-336	519	19	spouses	spouse	NOUN
ftr-336	519	20	”	"	PUNCT
ftr-336	519	21	;	;	PUNCT
ftr-336	519	22	however	however	ADV
ftr-336	519	23	,	,	PUNCT
ftr-336	519	24	determining	determine	VERB
ftr-336	519	25	who	who	PRON
ftr-336	519	26	was	be	AUX
ftr-336	519	27	“	"	PUNCT
ftr-336	519	28	innocent	innocent	ADJ
ftr-336	519	29	”	"	PUNCT
ftr-336	519	30	proved	prove	VERB
ftr-336	519	31	costly	costly	ADJ
ftr-336	519	32	to	to	ADP
ftr-336	519	33	administer.91	administer.91	PROPN
ftr-336	519	34	the	the	DET
ftr-336	519	35	cincinnati	cincinnati	PROPN
ftr-336	519	36	service	service	PROPN
ftr-336	519	37	85	85	NUM
ftr-336	519	38	.	.	PUNCT
ftr-336	520	1	i	i	PRON
ftr-336	520	2	d.	d.	PROPN
ftr-336	520	3	,	,	PUNCT
ftr-336	520	4	at	at	ADP
ftr-336	520	5	298	298	NUM
ftr-336	520	6	.	.	NOUN
ftr-336	520	7	86	86	NUM
ftr-336	520	8	.	.	PUNCT
ftr-336	521	1	i	i	PRON
ftr-336	521	2	d.	d.	PROPN
ftr-336	521	3	although	although	SCONJ
ftr-336	521	4	the	the	DET
ftr-336	521	5	revenue	revenue	NOUN
ftr-336	521	6	procedure	procedure	NOUN
ftr-336	521	7	authorizes	authorize	VERB
ftr-336	521	8	consideration	consideration	NOUN
ftr-336	521	9	of	of	ADP
ftr-336	521	10	other	other	ADJ
ftr-336	521	11	factors	factor	NOUN
ftr-336	521	12	,	,	PUNCT
ftr-336	521	13	little	little	ADJ
ftr-336	521	14	evidence	evidence	NOUN
ftr-336	521	15	of	of	ADP
ftr-336	521	16	weighing	weigh	VERB
ftr-336	521	17	additional	additional	ADJ
ftr-336	521	18	factors	factor	NOUN
ftr-336	521	19	is	be	AUX
ftr-336	521	20	apparent	apparent	ADJ
ftr-336	521	21	from	from	ADP
ftr-336	521	22	the	the	DET
ftr-336	521	23	cases	case	NOUN
ftr-336	521	24	.	.	PUNCT
ftr-336	522	1	pursuant	pursuant	ADJ
ftr-336	522	2	to	to	PART
ftr-336	522	3	notice	notice	VERB
ftr-336	522	4	2012	2012	NUM
ftr-336	522	5	-	-	SYM
ftr-336	522	6	8	8	NUM
ftr-336	522	7	,	,	PUNCT
ftr-336	522	8	actual	actual	ADJ
ftr-336	522	9	knowledge	knowledge	NOUN
ftr-336	522	10	will	will	AUX
ftr-336	522	11	no	no	ADV
ftr-336	522	12	longer	long	ADV
ftr-336	522	13	be	be	AUX
ftr-336	522	14	weighed	weigh	VERB
ftr-336	522	15	more	more	ADV
ftr-336	522	16	heavily	heavily	ADV
ftr-336	522	17	than	than	ADP
ftr-336	522	18	other	other	ADJ
ftr-336	522	19	factors	factor	NOUN
ftr-336	522	20	.	.	PUNCT
ftr-336	523	1	notice	notice	VERB
ftr-336	523	2	2012	2012	NUM
ftr-336	523	3	-	-	SYM
ftr-336	523	4	8	8	NUM
ftr-336	523	5	,	,	PUNCT
ftr-336	523	6	§	§	PROPN
ftr-336	523	7	4.03(2)(c)(i	4.03(2)(c)(i	PROPN
ftr-336	523	8	)	)	PUNCT
ftr-336	523	9	,	,	PUNCT
ftr-336	523	10	supra	supra	PROPN
ftr-336	523	11	note	note	NOUN
ftr-336	523	12	9	9	NUM
ftr-336	523	13	.	.	X
ftr-336	523	14	87	87	NUM
ftr-336	523	15	.	.	PUNCT
ftr-336	524	1	see	see	VERB
ftr-336	524	2	,	,	PUNCT
ftr-336	524	3	e.g.	e.g.	ADV
ftr-336	524	4	,	,	PUNCT
ftr-336	524	5	greer	greer	PROPN
ftr-336	524	6	v.	v.	PROPN
ftr-336	524	7	commissioner	commissioner	PROPN
ftr-336	524	8	,	,	PUNCT
ftr-336	524	9	97	97	NUM
ftr-336	524	10	t.c.m	t.c.m	NOUN
ftr-336	524	11	.	.	PUNCT
ftr-336	525	1	(	(	PUNCT
ftr-336	525	2	cch	cch	PROPN
ftr-336	525	3	)	)	PUNCT
ftr-336	525	4	1075	1075	NUM
ftr-336	525	5	,	,	PUNCT
ftr-336	525	6	1079	1079	NUM
ftr-336	525	7	,	,	PUNCT
ftr-336	525	8	t.c.m	t.c.m	INTJ
ftr-336	525	9	.	.	PUNCT
ftr-336	526	1	(	(	PUNCT
ftr-336	526	2	ria	ria	PROPN
ftr-336	526	3	)	)	PUNCT
ftr-336	526	4	¶	¶	PROPN
ftr-336	526	5	2009	2009	NUM
ftr-336	526	6	-	-	SYM
ftr-336	526	7	020	020	NUM
ftr-336	526	8	at	at	ADP
ftr-336	526	9	112–13	112–13	NUM
ftr-336	526	10	.	.	PUNCT
ftr-336	527	1	motsko	motsko	PROPN
ftr-336	527	2	v.	v.	ADP
ftr-336	527	3	commissioner	commissioner	PROPN
ftr-336	527	4	,	,	PUNCT
ftr-336	527	5	91	91	NUM
ftr-336	527	6	t.c.m	t.c.m	NOUN
ftr-336	527	7	.	.	PUNCT
ftr-336	528	1	711	711	NUM
ftr-336	528	2	,	,	PUNCT
ftr-336	528	3	714	714	NUM
ftr-336	528	4	-	-	SYM
ftr-336	528	5	15	15	NUM
ftr-336	528	6	,	,	PUNCT
ftr-336	528	7	t.c.m	t.c.m	INTJ
ftr-336	528	8	.	.	PUNCT
ftr-336	529	1	(	(	PUNCT
ftr-336	529	2	ria	ria	PROPN
ftr-336	529	3	¶	¶	PROPN
ftr-336	529	4	2006	2006	NUM
ftr-336	529	5	-	-	SYM
ftr-336	529	6	017	017	NUM
ftr-336	529	7	at	at	ADP
ftr-336	529	8	104	104	NUM
ftr-336	529	9	.	.	PUNCT
ftr-336	530	1	pursuant	pursuant	ADJ
ftr-336	530	2	to	to	PART
ftr-336	530	3	notice	notice	VERB
ftr-336	530	4	2012	2012	NUM
ftr-336	530	5	-	-	SYM
ftr-336	530	6	8	8	NUM
ftr-336	530	7	,	,	PUNCT
ftr-336	530	8	no	no	DET
ftr-336	530	9	one	one	NUM
ftr-336	530	10	factor	factor	NOUN
ftr-336	530	11	or	or	CCONJ
ftr-336	530	12	majority	majority	NOUN
ftr-336	530	13	of	of	ADP
ftr-336	530	14	factors	factor	NOUN
ftr-336	530	15	necessarily	necessarily	ADV
ftr-336	530	16	controls	control	VERB
ftr-336	530	17	the	the	DET
ftr-336	530	18	determination	determination	NOUN
ftr-336	530	19	for	for	ADP
ftr-336	530	20	equitable	equitable	ADJ
ftr-336	530	21	relief	relief	NOUN
ftr-336	530	22	.	.	PUNCT
ftr-336	531	1	notice	notice	VERB
ftr-336	531	2	2012	2012	NUM
ftr-336	531	3	-	-	SYM
ftr-336	531	4	8	8	NUM
ftr-336	531	5	,	,	PUNCT
ftr-336	531	6	§	§	PROPN
ftr-336	531	7	4.03(2	4.03(2	NUM
ftr-336	531	8	)	)	PUNCT
ftr-336	531	9	,	,	PUNCT
ftr-336	531	10	supra	supra	PROPN
ftr-336	531	11	note	note	NOUN
ftr-336	531	12	9	9	NUM
ftr-336	531	13	.	.	SYM
ftr-336	531	14	88	88	NUM
ftr-336	531	15	.	.	PUNCT
ftr-336	532	1	more	more	ADV
ftr-336	532	2	recent	recent	ADJ
ftr-336	532	3	developments	development	NOUN
ftr-336	532	4	in	in	ADP
ftr-336	532	5	the	the	DET
ftr-336	532	6	treasury	treasury	PROPN
ftr-336	532	7	department	department	PROPN
ftr-336	532	8	’s	’s	PART
ftr-336	532	9	interpretation	interpretation	NOUN
ftr-336	532	10	of	of	ADP
ftr-336	532	11	this	this	DET
ftr-336	532	12	provision	provision	NOUN
ftr-336	532	13	are	be	AUX
ftr-336	532	14	discussed	discuss	VERB
ftr-336	532	15	infra	infra	NOUN
ftr-336	532	16	.	.	PUNCT
ftr-336	533	1	89	89	NUM
ftr-336	533	2	.	.	PUNCT
ftr-336	534	1	steve	steve	PROPN
ftr-336	534	2	johnson	johnson	PROPN
ftr-336	534	3	,	,	PUNCT
ftr-336	534	4	the	the	DET
ftr-336	534	5	1998	1998	NUM
ftr-336	534	6	act	act	NOUN
ftr-336	534	7	and	and	CCONJ
ftr-336	534	8	the	the	DET
ftr-336	534	9	resources	resource	NOUN
ftr-336	534	10	link	link	VERB
ftr-336	534	11	between	between	ADP
ftr-336	534	12	tax	tax	NOUN
ftr-336	534	13	compliance	compliance	NOUN
ftr-336	534	14	and	and	CCONJ
ftr-336	534	15	tax	tax	NOUN
ftr-336	534	16	simplification	simplification	NOUN
ftr-336	534	17	,	,	PUNCT
ftr-336	534	18	51	51	NUM
ftr-336	534	19	u.	u.	PROPN
ftr-336	534	20	kan	kan	PROPN
ftr-336	534	21	.	.	PUNCT
ftr-336	535	1	l.	l.	PROPN
ftr-336	535	2	rev	rev	PROPN
ftr-336	535	3	.	.	PROPN
ftr-336	535	4	1013	1013	NUM
ftr-336	535	5	,	,	PUNCT
ftr-336	535	6	1044	1044	NUM
ftr-336	535	7	(	(	PUNCT
ftr-336	535	8	2003	2003	NUM
ftr-336	535	9	)	)	PUNCT
ftr-336	536	1	[	[	X
ftr-336	536	2	hereinafter	hereinafter	NOUN
ftr-336	536	3	johnson	johnson	PROPN
ftr-336	536	4	,	,	PUNCT
ftr-336	536	5	the	the	DET
ftr-336	536	6	1998	1998	NUM
ftr-336	536	7	act	act	NOUN
ftr-336	536	8	]	]	PUNCT
ftr-336	536	9	.	.	PUNCT
ftr-336	537	1	90	90	NUM
ftr-336	537	2	.	.	PUNCT
ftr-336	538	1	i	i	PRON
ftr-336	538	2	d.	d.	PROPN
ftr-336	538	3	91	91	NUM
ftr-336	538	4	.	.	PUNCT
ftr-336	539	1	joint	joint	PROPN
ftr-336	539	2	committee	committee	PROPN
ftr-336	539	3	on	on	ADP
ftr-336	539	4	taxation	taxation	NOUN
ftr-336	539	5	,	,	PUNCT
ftr-336	539	6	estimated	estimate	VERB
ftr-336	539	7	budget	budget	NOUN
ftr-336	539	8	effects	effect	NOUN
ftr-336	539	9	of	of	ADP
ftr-336	539	10	titles	title	NOUN
ftr-336	539	11	i	i	PRON
ftr-336	539	12	-	-	PUNCT
ftr-336	539	13	viii	viii	NOUN
ftr-336	539	14	of	of	ADP
ftr-336	539	15	the	the	DET
ftr-336	539	16	conference	conference	NOUN
ftr-336	539	17	agreement	agreement	NOUN
ftr-336	539	18	relating	relate	VERB
ftr-336	539	19	to	to	ADP
ftr-336	539	20	h.r	h.r	PROPN
ftr-336	539	21	.	.	PROPN
ftr-336	539	22	2676	2676	NUM
ftr-336	539	23	,	,	PUNCT
ftr-336	539	24	79	79	NUM
ftr-336	539	25	tax	tax	NOUN
ftr-336	539	26	notes	note	NOUN
ftr-336	539	27	1741	1741	NUM
ftr-336	539	28	(	(	PUNCT
ftr-336	539	29	1998	1998	NUM
ftr-336	539	30	)	)	PUNCT
ftr-336	539	31	.	.	PUNCT
ftr-336	540	1	646	646	NUM
ftr-336	540	2	florid	florid	ADJ
ftr-336	540	3	tax	tax	NOUN
ftr-336	540	4	review	review	NOUN
ftr-336	540	5	[	[	X
ftr-336	540	6	vol.12:8	vol.12:8	PROPN
ftr-336	540	7	center	center	NOUN
ftr-336	540	8	integrated	integrate	VERB
ftr-336	540	9	case	case	NOUN
ftr-336	540	10	processing	processing	NOUN
ftr-336	540	11	system	system	NOUN
ftr-336	540	12	(	(	PUNCT
ftr-336	540	13	icp	icp	NOUN
ftr-336	540	14	)	)	PUNCT
ftr-336	540	15	began	begin	VERB
ftr-336	540	16	operations	operation	NOUN
ftr-336	540	17	as	as	ADP
ftr-336	540	18	the	the	DET
ftr-336	540	19	nation	nation	NOUN
ftr-336	540	20	’s	’s	PART
ftr-336	540	21	primary	primary	ADJ
ftr-336	540	22	reviewer	reviewer	NOUN
ftr-336	540	23	of	of	ADP
ftr-336	540	24	relief	relief	NOUN
ftr-336	540	25	requests	request	NOUN
ftr-336	540	26	in	in	ADP
ftr-336	540	27	january	january	PROPN
ftr-336	540	28	2001.92	2001.92	NUM
ftr-336	540	29	of	of	ADP
ftr-336	540	30	the	the	DET
ftr-336	540	31	48,461	48,461	NUM
ftr-336	540	32	claims	claim	NOUN
ftr-336	540	33	for	for	ADP
ftr-336	540	34	relief	relief	NOUN
ftr-336	540	35	sought	seek	VERB
ftr-336	540	36	in	in	ADP
ftr-336	540	37	2005	2005	NUM
ftr-336	540	38	,	,	PUNCT
ftr-336	540	39	42.5	42.5	NUM
ftr-336	540	40	percent	percent	NOUN
ftr-336	540	41	were	be	AUX
ftr-336	540	42	denied	deny	VERB
ftr-336	540	43	without	without	ADP
ftr-336	540	44	reaching	reach	VERB
ftr-336	540	45	the	the	DET
ftr-336	540	46	merits	merit	NOUN
ftr-336	540	47	and	and	CCONJ
ftr-336	540	48	an	an	DET
ftr-336	540	49	additional	additional	ADJ
ftr-336	540	50	29.0	29.0	NUM
ftr-336	540	51	percent	percent	NOUN
ftr-336	540	52	were	be	AUX
ftr-336	540	53	disallowed	disallow	VERB
ftr-336	540	54	in	in	ADP
ftr-336	540	55	full.93	full.93	NOUN
ftr-336	540	56	reviewing	review	VERB
ftr-336	540	57	these	these	DET
ftr-336	540	58	denials	denial	NOUN
ftr-336	540	59	,	,	PUNCT
ftr-336	540	60	the	the	DET
ftr-336	540	61	national	national	ADJ
ftr-336	540	62	taxpayer	taxpayer	PROPN
ftr-336	540	63	advocate	advocate	PROPN
ftr-336	540	64	found	find	VERB
ftr-336	540	65	that	that	SCONJ
ftr-336	540	66	29	29	NUM
ftr-336	540	67	percent	percent	NOUN
ftr-336	540	68	of	of	ADP
ftr-336	540	69	the	the	DET
ftr-336	540	70	irs	irs	PROPN
ftr-336	540	71	’s	’s	PART
ftr-336	540	72	rejections	rejection	NOUN
ftr-336	540	73	were	be	AUX
ftr-336	540	74	because	because	SCONJ
ftr-336	540	75	the	the	DET
ftr-336	540	76	liability	liability	NOUN
ftr-336	540	77	had	have	AUX
ftr-336	540	78	already	already	ADV
ftr-336	540	79	been	be	AUX
ftr-336	540	80	paid	pay	VERB
ftr-336	540	81	and	and	CCONJ
ftr-336	540	82	another	another	DET
ftr-336	540	83	6	6	NUM
ftr-336	540	84	percent	percent	NOUN
ftr-336	540	85	were	be	AUX
ftr-336	540	86	rejected	reject	VERB
ftr-336	540	87	because	because	SCONJ
ftr-336	540	88	the	the	DET
ftr-336	540	89	requesting	request	VERB
ftr-336	540	90	spouse	spouse	NOUN
ftr-336	540	91	confused	confuse	VERB
ftr-336	540	92	innocent	innocent	ADJ
ftr-336	540	93	spouse	spouse	NOUN
ftr-336	540	94	relief	relief	NOUN
ftr-336	540	95	and	and	CCONJ
ftr-336	540	96	injured	injure	VERB
ftr-336	540	97	spouse	spouse	NOUN
ftr-336	540	98	relief.94	relief.94	NOUN
ftr-336	540	99	in	in	ADP
ftr-336	540	100	26	26	NUM
ftr-336	540	101	percent	percent	NOUN
ftr-336	540	102	of	of	ADP
ftr-336	540	103	cases	case	NOUN
ftr-336	540	104	,	,	PUNCT
ftr-336	540	105	a	a	DET
ftr-336	540	106	joint	joint	ADJ
ftr-336	540	107	return	return	NOUN
ftr-336	540	108	had	have	AUX
ftr-336	540	109	not	not	PART
ftr-336	540	110	been	be	AUX
ftr-336	540	111	filed	file	VERB
ftr-336	540	112	or	or	CCONJ
ftr-336	540	113	a	a	DET
ftr-336	540	114	joint	joint	ADJ
ftr-336	540	115	return	return	NOUN
ftr-336	540	116	had	have	AUX
ftr-336	540	117	been	be	AUX
ftr-336	540	118	filed	file	VERB
ftr-336	540	119	but	but	CCONJ
ftr-336	540	120	the	the	DET
ftr-336	540	121	couple	couple	NOUN
ftr-336	540	122	was	be	AUX
ftr-336	540	123	not	not	PART
ftr-336	540	124	married	married	ADJ
ftr-336	540	125	or	or	CCONJ
ftr-336	540	126	did	do	AUX
ftr-336	540	127	not	not	PART
ftr-336	540	128	sign	sign	VERB
ftr-336	540	129	the	the	DET
ftr-336	540	130	return	return	NOUN
ftr-336	540	131	,	,	PUNCT
ftr-336	540	132	and	and	CCONJ
ftr-336	540	133	in	in	ADP
ftr-336	540	134	19	19	NUM
ftr-336	540	135	percent	percent	NOUN
ftr-336	540	136	,	,	PUNCT
ftr-336	540	137	no	no	DET
ftr-336	540	138	return	return	NOUN
ftr-336	540	139	had	have	AUX
ftr-336	540	140	been	be	AUX
ftr-336	540	141	filed.95	filed.95	ADV
ftr-336	540	142	many	many	ADJ
ftr-336	540	143	of	of	ADP
ftr-336	540	144	these	these	DET
ftr-336	540	145	errors	error	NOUN
ftr-336	540	146	were	be	AUX
ftr-336	540	147	the	the	DET
ftr-336	540	148	result	result	NOUN
ftr-336	540	149	of	of	ADP
ftr-336	540	150	taxpayers	taxpayer	NOUN
ftr-336	540	151	filing	file	VERB
ftr-336	540	152	for	for	ADP
ftr-336	540	153	incorrect	incorrect	ADJ
ftr-336	540	154	years	year	NOUN
ftr-336	540	155	and	and	CCONJ
ftr-336	540	156	they	they	PRON
ftr-336	540	157	likely	likely	ADV
ftr-336	540	158	refiled	refile	VERB
ftr-336	540	159	for	for	ADP
ftr-336	540	160	the	the	DET
ftr-336	540	161	correct	correct	ADJ
ftr-336	540	162	years.96	years.96	NOUN
ftr-336	540	163	the	the	DET
ftr-336	540	164	treasury	treasury	PROPN
ftr-336	540	165	inspector	inspector	NOUN
ftr-336	540	166	general	general	NOUN
ftr-336	540	167	of	of	ADP
ftr-336	540	168	tax	tax	NOUN
ftr-336	540	169	administration	administration	NOUN
ftr-336	540	170	found	find	VERB
ftr-336	540	171	that	that	SCONJ
ftr-336	540	172	the	the	DET
ftr-336	540	173	irs	irs	PROPN
ftr-336	540	174	properly	properly	ADV
ftr-336	540	175	resolved	resolve	VERB
ftr-336	540	176	94	94	NUM
ftr-336	540	177	percent	percent	NOUN
ftr-336	540	178	of	of	ADP
ftr-336	540	179	the	the	DET
ftr-336	540	180	cases	case	NOUN
ftr-336	540	181	it	it	PRON
ftr-336	540	182	reviewed	review	VERB
ftr-336	540	183	in	in	ADP
ftr-336	540	184	2004.97	2004.97	NUM
ftr-336	540	185	if	if	SCONJ
ftr-336	540	186	icp	icp	PROPN
ftr-336	540	187	denies	deny	VERB
ftr-336	540	188	relief	relief	NOUN
ftr-336	540	189	,	,	PUNCT
ftr-336	540	190	requesting	request	VERB
ftr-336	540	191	spouses	spouse	NOUN
ftr-336	540	192	may	may	AUX
ftr-336	540	193	appeal	appeal	VERB
ftr-336	540	194	to	to	ADP
ftr-336	540	195	the	the	DET
ftr-336	540	196	appeals	appeal	NOUN
ftr-336	540	197	office.98	office.98	ADV
ftr-336	540	198	in	in	ADP
ftr-336	540	199	fiscal	fiscal	ADJ
ftr-336	540	200	year	year	NOUN
ftr-336	540	201	2010	2010	NUM
ftr-336	540	202	,	,	PUNCT
ftr-336	540	203	appeals	appeal	NOUN
ftr-336	540	204	heard	hear	VERB
ftr-336	540	205	5,341	5,341	NUM
ftr-336	540	206	section	section	NOUN
ftr-336	540	207	6015	6015	NUM
ftr-336	540	208	claims	claim	NOUN
ftr-336	540	209	(	(	PUNCT
ftr-336	540	210	less	less	ADJ
ftr-336	540	211	92	92	NUM
ftr-336	540	212	.	.	PUNCT
ftr-336	541	1	gao	gao	PROPN
ftr-336	541	2	,	,	PUNCT
ftr-336	541	3	information	information	NOUN
ftr-336	541	4	,	,	PUNCT
ftr-336	541	5	supra	supra	PROPN
ftr-336	541	6	note	note	PROPN
ftr-336	541	7	83	83	NUM
ftr-336	541	8	,	,	PUNCT
ftr-336	541	9	at	at	ADP
ftr-336	541	10	18	18	NUM
ftr-336	541	11	.	.	PUNCT
ftr-336	541	12	93	93	NUM
ftr-336	541	13	.	.	PUNCT
ftr-336	542	1	national	national	ADJ
ftr-336	542	2	taxpayer	taxpayer	PROPN
ftr-336	542	3	advocate	advocate	NOUN
ftr-336	542	4	,	,	PUNCT
ftr-336	542	5	2005	2005	NUM
ftr-336	542	6	annual	annual	ADJ
ftr-336	542	7	report	report	NOUN
ftr-336	542	8	,	,	PUNCT
ftr-336	542	9	at	at	ADP
ftr-336	542	10	329	329	NUM
ftr-336	542	11	(	(	PUNCT
ftr-336	542	12	2006	2006	NUM
ftr-336	542	13	)	)	PUNCT
ftr-336	543	1	[	[	X
ftr-336	543	2	hereinafter	hereinafter	NOUN
ftr-336	543	3	nta	nta	PROPN
ftr-336	543	4	,	,	PUNCT
ftr-336	543	5	2005	2005	NUM
ftr-336	543	6	annual	annual	ADJ
ftr-336	543	7	report	report	NOUN
ftr-336	543	8	]	]	PUNCT
ftr-336	543	9	.	.	PUNCT
ftr-336	544	1	this	this	PRON
ftr-336	544	2	is	be	AUX
ftr-336	544	3	down	down	ADV
ftr-336	544	4	from	from	ADP
ftr-336	544	5	the	the	DET
ftr-336	544	6	48.7	48.7	NUM
ftr-336	544	7	%	%	NOUN
ftr-336	544	8	defective	defective	ADJ
ftr-336	544	9	on	on	ADP
ftr-336	544	10	their	their	PRON
ftr-336	544	11	face	face	NOUN
ftr-336	544	12	in	in	ADP
ftr-336	544	13	1999	1999	NUM
ftr-336	544	14	-	-	SYM
ftr-336	544	15	2001	2001	NUM
ftr-336	544	16	.	.	PUNCT
ftr-336	545	1	u.s	u.s	PROPN
ftr-336	545	2	.	.	PROPN
ftr-336	545	3	gov’t	gov’t	PROPN
ftr-336	545	4	accounting	accounting	PROPN
ftr-336	545	5	office	office	NOUN
ftr-336	545	6	,	,	PUNCT
ftr-336	545	7	gao-02558	gao-02558	NOUN
ftr-336	545	8	,	,	PUNCT
ftr-336	545	9	irs	irs	PROPN
ftr-336	545	10	innocent	innocent	ADJ
ftr-336	545	11	spouse	spouse	NOUN
ftr-336	545	12	program	program	NOUN
ftr-336	545	13	performance	performance	NOUN
ftr-336	545	14	improved	improve	VERB
ftr-336	545	15	;	;	PUNCT
ftr-336	545	16	balanced	balanced	ADJ
ftr-336	545	17	performance	performance	NOUN
ftr-336	545	18	measures	measure	NOUN
ftr-336	545	19	needed	need	VERB
ftr-336	545	20	34	34	NUM
ftr-336	545	21	(	(	PUNCT
ftr-336	545	22	2002	2002	NUM
ftr-336	545	23	)	)	PUNCT
ftr-336	546	1	[	[	X
ftr-336	546	2	hereinafter	hereinafter	NOUN
ftr-336	546	3	gao	gao	PROPN
ftr-336	546	4	,	,	PUNCT
ftr-336	546	5	innocent	innocent	ADJ
ftr-336	546	6	spouse	spouse	NOUN
ftr-336	546	7	program	program	NOUN
ftr-336	546	8	]	]	PUNCT
ftr-336	546	9	.	.	PUNCT
ftr-336	547	1	94	94	NUM
ftr-336	547	2	.	.	PUNCT
ftr-336	548	1	nta	nta	PROPN
ftr-336	548	2	,	,	PUNCT
ftr-336	548	3	2005	2005	NUM
ftr-336	548	4	annual	annual	ADJ
ftr-336	548	5	report	report	NOUN
ftr-336	548	6	,	,	PUNCT
ftr-336	548	7	supra	supra	PROPN
ftr-336	548	8	note	note	NOUN
ftr-336	548	9	93	93	NUM
ftr-336	548	10	,	,	PUNCT
ftr-336	548	11	at	at	ADP
ftr-336	548	12	331	331	NUM
ftr-336	548	13	.	.	PUNCT
ftr-336	549	1	taxes	taxis	NOUN
ftr-336	549	2	already	already	ADV
ftr-336	549	3	paid	pay	VERB
ftr-336	549	4	was	be	AUX
ftr-336	549	5	up	up	ADV
ftr-336	549	6	from	from	ADP
ftr-336	549	7	19.4	19.4	NUM
ftr-336	549	8	%	%	NOUN
ftr-336	549	9	in	in	ADP
ftr-336	549	10	1999	1999	NUM
ftr-336	549	11	-	-	SYM
ftr-336	549	12	2001	2001	NUM
ftr-336	549	13	but	but	CCONJ
ftr-336	549	14	confusion	confusion	NOUN
ftr-336	549	15	with	with	ADP
ftr-336	549	16	injured	injure	VERB
ftr-336	549	17	spouse	spouse	NOUN
ftr-336	549	18	relief	relief	NOUN
ftr-336	549	19	was	be	AUX
ftr-336	549	20	down	down	ADV
ftr-336	549	21	from	from	ADP
ftr-336	549	22	6.6	6.6	NUM
ftr-336	549	23	%	%	NOUN
ftr-336	549	24	.	.	PUNCT
ftr-336	550	1	gao	gao	PROPN
ftr-336	550	2	,	,	PUNCT
ftr-336	550	3	irs	irs	PROPN
ftr-336	550	4	’s	’s	PART
ftr-336	550	5	innocent	innocent	ADJ
ftr-336	550	6	spouse	spouse	NOUN
ftr-336	550	7	program	program	NOUN
ftr-336	550	8	performance	performance	NOUN
ftr-336	550	9	improved	improve	VERB
ftr-336	550	10	,	,	PUNCT
ftr-336	550	11	supra	supra	PROPN
ftr-336	550	12	note	note	NOUN
ftr-336	550	13	93	93	NUM
ftr-336	550	14	,	,	PUNCT
ftr-336	550	15	at	at	ADP
ftr-336	550	16	34	34	NUM
ftr-336	550	17	.	.	NOUN
ftr-336	550	18	95	95	NUM
ftr-336	550	19	.	.	PUNCT
ftr-336	551	1	nta	nta	PROPN
ftr-336	551	2	,	,	PUNCT
ftr-336	551	3	2005	2005	NUM
ftr-336	551	4	annual	annual	ADJ
ftr-336	551	5	report	report	NOUN
ftr-336	551	6	,	,	PUNCT
ftr-336	551	7	supra	supra	PROPN
ftr-336	551	8	note	note	NOUN
ftr-336	551	9	93	93	NUM
ftr-336	551	10	,	,	PUNCT
ftr-336	551	11	at	at	ADP
ftr-336	551	12	331	331	NUM
ftr-336	551	13	.	.	PUNCT
ftr-336	552	1	that	that	SCONJ
ftr-336	552	2	the	the	DET
ftr-336	552	3	couple	couple	NOUN
ftr-336	552	4	did	do	AUX
ftr-336	552	5	not	not	PART
ftr-336	552	6	file	file	VERB
ftr-336	552	7	a	a	DET
ftr-336	552	8	joint	joint	ADJ
ftr-336	552	9	return	return	NOUN
ftr-336	552	10	or	or	CCONJ
ftr-336	552	11	filed	file	VERB
ftr-336	552	12	it	it	PRON
ftr-336	552	13	incorrectly	incorrectly	ADV
ftr-336	552	14	was	be	AUX
ftr-336	552	15	down	down	ADV
ftr-336	552	16	from	from	ADP
ftr-336	552	17	30.6	30.6	NUM
ftr-336	552	18	%	%	NOUN
ftr-336	552	19	in	in	ADP
ftr-336	552	20	1999	1999	NUM
ftr-336	552	21	-	-	SYM
ftr-336	552	22	2001	2001	NUM
ftr-336	552	23	.	.	PUNCT
ftr-336	553	1	gao	gao	PROPN
ftr-336	553	2	,	,	PUNCT
ftr-336	553	3	innocent	innocent	ADJ
ftr-336	553	4	spouse	spouse	NOUN
ftr-336	553	5	program	program	NOUN
ftr-336	553	6	,	,	PUNCT
ftr-336	553	7	supra	supra	PROPN
ftr-336	553	8	note	note	NOUN
ftr-336	553	9	93	93	NUM
ftr-336	553	10	,	,	PUNCT
ftr-336	553	11	at	at	ADP
ftr-336	553	12	34	34	NUM
ftr-336	553	13	.	.	NOUN
ftr-336	553	14	96	96	NUM
ftr-336	553	15	.	.	PUNCT
ftr-336	554	1	not	not	PART
ftr-336	554	2	noting	note	VERB
ftr-336	554	3	the	the	DET
ftr-336	554	4	incorrect	incorrect	ADJ
ftr-336	554	5	filings	filing	NOUN
ftr-336	554	6	double	double	ADJ
ftr-336	554	7	-	-	PUNCT
ftr-336	554	8	counts	count	VERB
ftr-336	554	9	these	these	DET
ftr-336	554	10	taxpayer	taxpayer	NOUN
ftr-336	554	11	errors	error	NOUN
ftr-336	554	12	as	as	ADP
ftr-336	554	13	valid	valid	ADJ
ftr-336	554	14	claims	claim	NOUN
ftr-336	554	15	.	.	PUNCT
ftr-336	555	1	if	if	SCONJ
ftr-336	555	2	the	the	DET
ftr-336	555	3	problem	problem	NOUN
ftr-336	555	4	is	be	AUX
ftr-336	555	5	an	an	DET
ftr-336	555	6	incorrect	incorrect	ADJ
ftr-336	555	7	year	year	NOUN
ftr-336	555	8	,	,	PUNCT
ftr-336	555	9	the	the	DET
ftr-336	555	10	irs	irs	PROPN
ftr-336	555	11	sends	send	VERB
ftr-336	555	12	the	the	DET
ftr-336	555	13	requesting	request	VERB
ftr-336	555	14	spouse	spouse	NOUN
ftr-336	555	15	a	a	DET
ftr-336	555	16	letter	letter	NOUN
ftr-336	555	17	indicating	indicate	VERB
ftr-336	555	18	the	the	DET
ftr-336	555	19	years	year	NOUN
ftr-336	555	20	that	that	PRON
ftr-336	555	21	have	have	VERB
ftr-336	555	22	joint	joint	ADJ
ftr-336	555	23	liabilities	liability	NOUN
ftr-336	555	24	and	and	CCONJ
ftr-336	555	25	inviting	invite	VERB
ftr-336	555	26	appropriate	appropriate	ADJ
ftr-336	555	27	applications	application	NOUN
ftr-336	555	28	for	for	ADP
ftr-336	555	29	relief	relief	NOUN
ftr-336	555	30	.	.	PUNCT
ftr-336	556	1	nta	nta	PROPN
ftr-336	556	2	,	,	PUNCT
ftr-336	556	3	2005	2005	NUM
ftr-336	556	4	annual	annual	ADJ
ftr-336	556	5	report	report	NOUN
ftr-336	556	6	,	,	PUNCT
ftr-336	556	7	supra	supra	PROPN
ftr-336	556	8	note	note	NOUN
ftr-336	556	9	93	93	NUM
ftr-336	556	10	,	,	PUNCT
ftr-336	556	11	at	at	ADP
ftr-336	556	12	332	332	NUM
ftr-336	556	13	n.32	n.32	NOUN
ftr-336	556	14	.	.	PROPN
ftr-336	556	15	97	97	NUM
ftr-336	556	16	.	.	PUNCT
ftr-336	557	1	tigta	tigta	PROPN
ftr-336	557	2	,	,	PUNCT
ftr-336	557	3	the	the	DET
ftr-336	557	4	innocent	innocent	ADJ
ftr-336	557	5	spouse	spouse	NOUN
ftr-336	557	6	review	review	NOUN
ftr-336	557	7	function	function	NOUN
ftr-336	557	8	,	,	PUNCT
ftr-336	557	9	may	may	PROPN
ftr-336	557	10	2005	2005	NUM
ftr-336	557	11	,	,	PUNCT
ftr-336	557	12	ref	ref	NOUN
ftr-336	557	13	.	.	PUNCT
ftr-336	558	1	200540	200540	NUM
ftr-336	558	2	-	-	SYM
ftr-336	558	3	075	075	NUM
ftr-336	558	4	,	,	PUNCT
ftr-336	558	5	at	at	ADP
ftr-336	558	6	5–6	5–6	NOUN
ftr-336	558	7	.	.	PUNCT
ftr-336	559	1	treas	treas	PROPN
ftr-336	559	2	.	.	PUNCT
ftr-336	560	1	inspector	inspector	PROPN
ftr-336	560	2	gen	gen	PROPN
ftr-336	560	3	.	.	PROPN
ftr-336	560	4	for	for	ADP
ftr-336	560	5	tax	tax	NOUN
ftr-336	560	6	admin	admin	NOUN
ftr-336	560	7	.	.	PROPN
ftr-336	560	8	,	,	PUNCT
ftr-336	560	9	ref	ref	NOUN
ftr-336	560	10	.	.	PUNCT
ftr-336	561	1	no	no	INTJ
ftr-336	561	2	.	.	NOUN
ftr-336	562	1	2005	2005	NUM
ftr-336	562	2	-	-	SYM
ftr-336	562	3	40	40	NUM
ftr-336	562	4	-	-	PUNCT
ftr-336	562	5	075	075	NUM
ftr-336	562	6	,	,	PUNCT
ftr-336	562	7	the	the	DET
ftr-336	562	8	innocent	innocent	ADJ
ftr-336	562	9	spouse	spouse	NOUN
ftr-336	562	10	centralized	centralize	VERB
ftr-336	562	11	review	review	NOUN
ftr-336	562	12	function	function	NOUN
ftr-336	562	13	ensured	ensure	VERB
ftr-336	562	14	accurate	accurate	ADJ
ftr-336	562	15	relief	relief	NOUN
ftr-336	562	16	determinations	determination	NOUN
ftr-336	562	17	,	,	PUNCT
ftr-336	562	18	but	but	CCONJ
ftr-336	562	19	improvements	improvement	NOUN
ftr-336	562	20	could	could	AUX
ftr-336	562	21	increase	increase	VERB
ftr-336	562	22	customer	customer	NOUN
ftr-336	562	23	service	service	NOUN
ftr-336	562	24	5–6	5–6	NUM
ftr-336	562	25	(	(	PUNCT
ftr-336	562	26	2005	2005	NUM
ftr-336	562	27	)	)	PUNCT
ftr-336	563	1	[	[	X
ftr-336	563	2	hereinafter	hereinafter	NOUN
ftr-336	563	3	tigta	tigta	VERB
ftr-336	563	4	,	,	PUNCT
ftr-336	563	5	accurate	accurate	ADJ
ftr-336	563	6	relief	relief	NOUN
ftr-336	563	7	determinations	determination	NOUN
ftr-336	563	8	]	]	PUNCT
ftr-336	563	9	.	.	PUNCT
ftr-336	564	1	98	98	NUM
ftr-336	564	2	.	.	PUNCT
ftr-336	565	1	in	in	ADP
ftr-336	565	2	2005	2005	NUM
ftr-336	565	3	,	,	PUNCT
ftr-336	565	4	each	each	DET
ftr-336	565	5	case	case	NOUN
ftr-336	565	6	took	take	VERB
ftr-336	565	7	on	on	ADP
ftr-336	565	8	average	average	ADJ
ftr-336	565	9	192	192	NUM
ftr-336	565	10	days	day	NOUN
ftr-336	565	11	to	to	ADP
ftr-336	565	12	process	process	NOUN
ftr-336	565	13	,	,	PUNCT
ftr-336	565	14	807	807	NUM
ftr-336	565	15	days	day	NOUN
ftr-336	565	16	if	if	SCONJ
ftr-336	565	17	the	the	DET
ftr-336	565	18	application	application	NOUN
ftr-336	565	19	went	go	VERB
ftr-336	565	20	to	to	ADP
ftr-336	565	21	appeals	appeal	NOUN
ftr-336	565	22	.	.	PUNCT
ftr-336	566	1	nta	nta	PROPN
ftr-336	566	2	,	,	PUNCT
ftr-336	566	3	2005	2005	NUM
ftr-336	566	4	annual	annual	ADJ
ftr-336	566	5	report	report	NOUN
ftr-336	566	6	,	,	PUNCT
ftr-336	566	7	supra	supra	PROPN
ftr-336	566	8	note	note	NOUN
ftr-336	566	9	93	93	NUM
ftr-336	566	10	,	,	PUNCT
ftr-336	566	11	at	at	ADP
ftr-336	566	12	423	423	NUM
ftr-336	566	13	.	.	PUNCT
ftr-336	567	1	while	while	SCONJ
ftr-336	567	2	centralized	centralized	ADJ
ftr-336	567	3	processing	processing	NOUN
ftr-336	567	4	is	be	AUX
ftr-336	567	5	more	more	ADV
ftr-336	567	6	efficient	efficient	ADJ
ftr-336	567	7	,	,	PUNCT
ftr-336	567	8	there	there	PRON
ftr-336	567	9	is	be	VERB
ftr-336	567	10	concern	concern	NOUN
ftr-336	567	11	that	that	SCONJ
ftr-336	567	12	its	its	PRON
ftr-336	567	13	efficiencies	efficiency	NOUN
ftr-336	567	14	cause	cause	VERB
ftr-336	567	15	some	some	DET
ftr-336	567	16	cases	case	NOUN
ftr-336	567	17	to	to	PART
ftr-336	567	18	be	be	AUX
ftr-336	567	19	denied	deny	VERB
ftr-336	567	20	the	the	DET
ftr-336	567	21	relief	relief	NOUN
ftr-336	567	22	congress	congress	PROPN
ftr-336	567	23	intended	intend	VERB
ftr-336	567	24	.	.	PUNCT
ftr-336	568	1	scott	scott	PROPN
ftr-336	568	2	schumacher	schumacher	PROPN
ftr-336	568	3	,	,	PUNCT
ftr-336	568	4	innocent	innocent	ADJ
ftr-336	568	5	spouse	spouse	NOUN
ftr-336	568	6	,	,	PUNCT
ftr-336	568	7	administrative	administrative	ADJ
ftr-336	568	8	process	process	NOUN
ftr-336	568	9	:	:	PUNCT
ftr-336	568	10	time	time	NOUN
ftr-336	568	11	for	for	ADP
ftr-336	568	12	reforms	reform	NOUN
ftr-336	568	13	,	,	PUNCT
ftr-336	568	14	130	130	NUM
ftr-336	568	15	tax	tax	NOUN
ftr-336	568	16	notes	note	NOUN
ftr-336	568	17	113	113	NUM
ftr-336	568	18	(	(	PUNCT
ftr-336	568	19	2011	2011	NUM
ftr-336	568	20	)	)	PUNCT
ftr-336	569	1	[	[	X
ftr-336	569	2	hereinafter	hereinafter	NOUN
ftr-336	569	3	schumacher	schumacher	PROPN
ftr-336	569	4	,	,	PUNCT
ftr-336	569	5	administrative	administrative	ADJ
ftr-336	569	6	process	process	NOUN
ftr-336	569	7	]	]	PUNCT
ftr-336	569	8	.	.	PUNCT
ftr-336	569	9	2012	2012	NUM
ftr-336	569	10	]	]	PUNCT
ftr-336	569	11	empirical	empirical	ADJ
ftr-336	569	12	study	study	NOUN
ftr-336	569	13	of	of	ADP
ftr-336	569	14	innocent	innocent	ADJ
ftr-336	569	15	spouse	spouse	NOUN
ftr-336	569	16	relief	relief	NOUN
ftr-336	569	17	647	647	NUM
ftr-336	569	18	than	than	ADP
ftr-336	569	19	4	4	NUM
ftr-336	569	20	percent	percent	NOUN
ftr-336	569	21	of	of	ADP
ftr-336	569	22	all	all	DET
ftr-336	569	23	appeals	appeal	NOUN
ftr-336	569	24	)	)	PUNCT
ftr-336	569	25	and	and	CCONJ
ftr-336	569	26	4,610	4,610	NUM
ftr-336	569	27	were	be	AUX
ftr-336	569	28	closed	close	VERB
ftr-336	569	29	that	that	SCONJ
ftr-336	569	30	year.99	year.99	NOUN
ftr-336	569	31	in	in	ADP
ftr-336	569	32	the	the	DET
ftr-336	569	33	appeals	appeal	NOUN
ftr-336	569	34	process	process	NOUN
ftr-336	569	35	,	,	PUNCT
ftr-336	569	36	additional	additional	ADJ
ftr-336	569	37	relief	relief	NOUN
ftr-336	569	38	was	be	AUX
ftr-336	569	39	granted	grant	VERB
ftr-336	569	40	in	in	ADP
ftr-336	569	41	35	35	NUM
ftr-336	569	42	percent	percent	NOUN
ftr-336	569	43	of	of	ADP
ftr-336	569	44	the	the	DET
ftr-336	569	45	claims	claim	NOUN
ftr-336	569	46	in	in	ADP
ftr-336	569	47	2005.100	2005.100	NUM
ftr-336	569	48	in	in	ADP
ftr-336	569	49	a	a	DET
ftr-336	569	50	survey	survey	NOUN
ftr-336	569	51	conducted	conduct	VERB
ftr-336	569	52	by	by	ADP
ftr-336	569	53	the	the	DET
ftr-336	569	54	aba	aba	PROPN
ftr-336	569	55	section	section	NOUN
ftr-336	569	56	of	of	ADP
ftr-336	569	57	taxation	taxation	NOUN
ftr-336	569	58	,	,	PUNCT
ftr-336	569	59	73.1	73.1	NUM
ftr-336	569	60	percent	percent	NOUN
ftr-336	569	61	of	of	ADP
ftr-336	569	62	those	those	PRON
ftr-336	569	63	surveyed	survey	VERB
ftr-336	569	64	believed	believe	VERB
ftr-336	569	65	that	that	SCONJ
ftr-336	569	66	the	the	DET
ftr-336	569	67	appeals	appeal	NOUN
ftr-336	569	68	office	office	NOUN
ftr-336	569	69	is	be	AUX
ftr-336	569	70	“	"	PUNCT
ftr-336	569	71	generally	generally	ADV
ftr-336	569	72	fair	fair	ADJ
ftr-336	569	73	”	"	PUNCT
ftr-336	569	74	and	and	CCONJ
ftr-336	569	75	,	,	PUNCT
ftr-336	569	76	for	for	ADP
ftr-336	569	77	those	those	PRON
ftr-336	569	78	handling	handle	VERB
ftr-336	569	79	innocent	innocent	ADJ
ftr-336	569	80	spouse	spouse	NOUN
ftr-336	569	81	cases	case	NOUN
ftr-336	569	82	in	in	ADP
ftr-336	569	83	the	the	DET
ftr-336	569	84	two	two	NUM
ftr-336	569	85	years	year	NOUN
ftr-336	569	86	before	before	ADP
ftr-336	569	87	the	the	DET
ftr-336	569	88	survey	survey	NOUN
ftr-336	569	89	,	,	PUNCT
ftr-336	569	90	only	only	ADV
ftr-336	569	91	17	17	NUM
ftr-336	569	92	percent	percent	NOUN
ftr-336	569	93	thought	think	VERB
ftr-336	569	94	the	the	DET
ftr-336	569	95	appeals	appeal	NOUN
ftr-336	569	96	office	office	NOUN
ftr-336	569	97	did	do	AUX
ftr-336	569	98	not	not	PART
ftr-336	569	99	exercise	exercise	VERB
ftr-336	569	100	independence	independence	NOUN
ftr-336	569	101	from	from	ADP
ftr-336	569	102	the	the	DET
ftr-336	569	103	auditors	auditor	NOUN
ftr-336	569	104	initially	initially	ADV
ftr-336	569	105	denying	deny	VERB
ftr-336	569	106	relief.101	relief.101	NOUN
ftr-336	569	107	while	while	SCONJ
ftr-336	569	108	one	one	NUM
ftr-336	569	109	commenter	commenter	NOUN
ftr-336	569	110	found	find	VERB
ftr-336	569	111	that	that	SCONJ
ftr-336	569	112	the	the	DET
ftr-336	569	113	appeals	appeal	NOUN
ftr-336	569	114	office	office	NOUN
ftr-336	569	115	“	"	PUNCT
ftr-336	569	116	rubberstamp[s	rubberstamp[s	PROPN
ftr-336	569	117	]	]	PUNCT
ftr-336	569	118	whatever	whatever	PRON
ftr-336	569	119	the	the	DET
ftr-336	569	120	service	service	NOUN
ftr-336	569	121	has	have	AUX
ftr-336	569	122	done	do	VERB
ftr-336	569	123	,	,	PUNCT
ftr-336	569	124	”	"	PUNCT
ftr-336	569	125	62.7	62.7	NUM
ftr-336	569	126	percent	percent	NOUN
ftr-336	569	127	were	be	AUX
ftr-336	569	128	satisfied	satisfied	ADJ
ftr-336	569	129	with	with	ADP
ftr-336	569	130	the	the	DET
ftr-336	569	131	way	way	NOUN
ftr-336	569	132	the	the	DET
ftr-336	569	133	appeals	appeal	NOUN
ftr-336	569	134	office	office	NOUN
ftr-336	569	135	handled	handle	VERB
ftr-336	569	136	their	their	PRON
ftr-336	569	137	innocent	innocent	ADJ
ftr-336	569	138	spouse	spouse	NOUN
ftr-336	569	139	cases.102	cases.102	ADP
ftr-336	569	140	while	while	SCONJ
ftr-336	569	141	71.5	71.5	NUM
ftr-336	569	142	percent	percent	NOUN
ftr-336	569	143	of	of	ADP
ftr-336	569	144	claims	claim	NOUN
ftr-336	569	145	were	be	AUX
ftr-336	569	146	denied	deny	VERB
ftr-336	569	147	relief	relief	NOUN
ftr-336	569	148	,	,	PUNCT
ftr-336	569	149	only	only	ADV
ftr-336	569	150	2.7	2.7	NUM
ftr-336	569	151	percent	percent	NOUN
ftr-336	569	152	of	of	ADP
ftr-336	569	153	those	those	PRON
ftr-336	569	154	not	not	PART
ftr-336	569	155	deemed	deem	VERB
ftr-336	569	156	ineligible	ineligible	ADJ
ftr-336	569	157	on	on	ADP
ftr-336	569	158	their	their	PRON
ftr-336	569	159	face	face	NOUN
ftr-336	569	160	were	be	AUX
ftr-336	569	161	litigated	litigate	VERB
ftr-336	569	162	in	in	ADP
ftr-336	569	163	the	the	DET
ftr-336	569	164	tax	tax	NOUN
ftr-336	569	165	court.103	court.103	NOUN
ftr-336	569	166	nevertheless	nevertheless	ADV
ftr-336	569	167	,	,	PUNCT
ftr-336	569	168	there	there	PRON
ftr-336	569	169	are	be	VERB
ftr-336	569	170	complaints	complaint	NOUN
ftr-336	569	171	that	that	SCONJ
ftr-336	569	172	too	too	ADV
ftr-336	569	173	many	many	ADJ
ftr-336	569	174	cases	case	NOUN
ftr-336	569	175	are	be	AUX
ftr-336	569	176	not	not	PART
ftr-336	569	177	resolved	resolve	VERB
ftr-336	569	178	by	by	ADP
ftr-336	569	179	the	the	DET
ftr-336	569	180	administrative	administrative	ADJ
ftr-336	569	181	process	process	NOUN
ftr-336	569	182	and	and	CCONJ
ftr-336	569	183	find	find	VERB
ftr-336	569	184	their	their	PRON
ftr-336	569	185	way	way	NOUN
ftr-336	569	186	into	into	ADP
ftr-336	569	187	the	the	DET
ftr-336	569	188	judicial	judicial	ADJ
ftr-336	569	189	system.104	system.104	PROPN
ftr-336	569	190	although	although	SCONJ
ftr-336	569	191	that	that	PRON
ftr-336	569	192	is	be	AUX
ftr-336	569	193	a	a	DET
ftr-336	569	194	normative	normative	ADJ
ftr-336	569	195	assessment	assessment	NOUN
ftr-336	569	196	not	not	PART
ftr-336	569	197	being	be	AUX
ftr-336	569	198	evaluated	evaluate	VERB
ftr-336	569	199	in	in	ADP
ftr-336	569	200	this	this	DET
ftr-336	569	201	article	article	NOUN
ftr-336	569	202	,	,	PUNCT
ftr-336	569	203	innocent	innocent	ADJ
ftr-336	569	204	spouse	spouse	NOUN
ftr-336	569	205	relief	relief	NOUN
ftr-336	569	206	was	be	AUX
ftr-336	569	207	listed	list	VERB
ftr-336	569	208	as	as	ADP
ftr-336	569	209	one	one	NUM
ftr-336	569	210	of	of	ADP
ftr-336	569	211	the	the	DET
ftr-336	569	212	top	top	ADJ
ftr-336	569	213	ten	ten	NUM
ftr-336	569	214	litigated	litigate	VERB
ftr-336	569	215	issues	issue	NOUN
ftr-336	569	216	in	in	ADP
ftr-336	569	217	the	the	DET
ftr-336	569	218	taxpayer	taxpayer	NOUN
ftr-336	569	219	advocate	advocate	NOUN
ftr-336	569	220	’s	’s	PART
ftr-336	569	221	2010	2010	NUM
ftr-336	569	222	annual	annual	ADJ
ftr-336	569	223	report	report	NOUN
ftr-336	569	224	and	and	CCONJ
ftr-336	569	225	for	for	ADP
ftr-336	569	226	every	every	DET
ftr-336	569	227	year	year	NOUN
ftr-336	569	228	since	since	SCONJ
ftr-336	569	229	2001	2001	NUM
ftr-336	569	230	except	except	SCONJ
ftr-336	569	231	for	for	ADP
ftr-336	569	232	2003.105	2003.105	PROPN
ftr-336	569	233	any	any	DET
ftr-336	569	234	requesting	request	VERB
ftr-336	569	235	spouse	spouse	NOUN
ftr-336	569	236	may	may	AUX
ftr-336	569	237	seek	seek	VERB
ftr-336	569	238	relief	relief	NOUN
ftr-336	569	239	from	from	ADP
ftr-336	569	240	the	the	DET
ftr-336	569	241	tax	tax	NOUN
ftr-336	569	242	court	court	NOUN
ftr-336	569	243	as	as	ADV
ftr-336	569	244	long	long	ADV
ftr-336	569	245	as	as	SCONJ
ftr-336	569	246	a	a	DET
ftr-336	569	247	petition	petition	NOUN
ftr-336	569	248	is	be	AUX
ftr-336	569	249	filed	file	VERB
ftr-336	569	250	no	no	ADV
ftr-336	569	251	later	later	ADV
ftr-336	569	252	than	than	ADP
ftr-336	569	253	ninety	ninety	NUM
ftr-336	569	254	days	day	NOUN
ftr-336	569	255	after	after	SCONJ
ftr-336	569	256	the	the	DET
ftr-336	569	257	irs	irs	PROPN
ftr-336	569	258	mails	mail	VERB
ftr-336	569	259	its	its	PRON
ftr-336	569	260	final	final	ADJ
ftr-336	569	261	determination	determination	NOUN
ftr-336	569	262	notice	notice	NOUN
ftr-336	569	263	to	to	ADP
ftr-336	569	264	the	the	DET
ftr-336	569	265	requesting	request	VERB
ftr-336	569	266	spouse	spouse	NOUN
ftr-336	569	267	or	or	CCONJ
ftr-336	569	268	if	if	SCONJ
ftr-336	569	269	the	the	DET
ftr-336	569	270	irs	irs	PROPN
ftr-336	569	271	fails	fail	VERB
ftr-336	569	272	to	to	PART
ftr-336	569	273	issue	issue	VERB
ftr-336	569	274	a	a	DET
ftr-336	569	275	ruling	ruling	NOUN
ftr-336	569	276	within	within	ADP
ftr-336	569	277	six	six	NUM
ftr-336	569	278	months.106	months.106	NOUN
ftr-336	569	279	this	this	DET
ftr-336	569	280	article	article	NOUN
ftr-336	569	281	examines	examine	VERB
ftr-336	569	282	the	the	DET
ftr-336	569	283	444	444	NUM
ftr-336	569	284	litigated	litigate	VERB
ftr-336	569	285	cases	case	NOUN
ftr-336	569	286	involving	involve	VERB
ftr-336	569	287	claims	claim	NOUN
ftr-336	569	288	for	for	ADP
ftr-336	569	289	innocent	innocent	ADJ
ftr-336	569	290	spouse	spouse	NOUN
ftr-336	569	291	relief	relief	NOUN
ftr-336	569	292	that	that	PRON
ftr-336	569	293	have	have	AUX
ftr-336	569	294	been	be	AUX
ftr-336	569	295	decided	decide	VERB
ftr-336	569	296	since	since	SCONJ
ftr-336	569	297	the	the	DET
ftr-336	569	298	1998	1998	NUM
ftr-336	569	299	legislative	legislative	ADJ
ftr-336	569	300	enactment	enactment	NOUN
ftr-336	569	301	.	.	PUNCT
ftr-336	570	1	it	it	PRON
ftr-336	570	2	evaluates	evaluate	VERB
ftr-336	570	3	the	the	DET
ftr-336	570	4	standards	standard	NOUN
ftr-336	570	5	courts	court	NOUN
ftr-336	570	6	apply	apply	VERB
ftr-336	570	7	against	against	ADP
ftr-336	570	8	the	the	DET
ftr-336	570	9	legislative	legislative	ADJ
ftr-336	570	10	history	history	NOUN
ftr-336	570	11	.	.	PUNCT
ftr-336	571	1	in	in	ADP
ftr-336	571	2	addition	addition	NOUN
ftr-336	571	3	,	,	PUNCT
ftr-336	571	4	the	the	DET
ftr-336	571	5	article	article	NOUN
ftr-336	571	6	explores	explore	VERB
ftr-336	571	7	which	which	PRON
ftr-336	571	8	particular	particular	ADJ
ftr-336	571	9	factors	factor	NOUN
ftr-336	571	10	are	be	AUX
ftr-336	571	11	most	most	ADV
ftr-336	571	12	likely	likely	ADJ
ftr-336	571	13	to	to	PART
ftr-336	571	14	weigh	weigh	VERB
ftr-336	571	15	for	for	ADP
ftr-336	571	16	or	or	CCONJ
ftr-336	571	17	against	against	ADP
ftr-336	571	18	relief	relief	NOUN
ftr-336	571	19	.	.	PUNCT
ftr-336	572	1	a.	a.	NOUN
ftr-336	572	2	mechanics	mechanic	NOUN
ftr-336	572	3	of	of	ADP
ftr-336	572	4	the	the	DET
ftr-336	572	5	study	study	NOUN
ftr-336	572	6	this	this	DET
ftr-336	572	7	sample	sample	NOUN
ftr-336	572	8	includes	include	VERB
ftr-336	572	9	all	all	DET
ftr-336	572	10	recorded	record	VERB
ftr-336	572	11	federal	federal	ADJ
ftr-336	572	12	tax	tax	NOUN
ftr-336	572	13	decisions	decision	NOUN
ftr-336	572	14	in	in	ADP
ftr-336	572	15	the	the	DET
ftr-336	572	16	lexis	lexis	NOUN
ftr-336	572	17	database	database	NOUN
ftr-336	572	18	handed	hand	VERB
ftr-336	572	19	down	down	ADP
ftr-336	572	20	between	between	ADP
ftr-336	572	21	july	july	PROPN
ftr-336	572	22	22	22	NUM
ftr-336	572	23	,	,	PUNCT
ftr-336	572	24	1998	1998	NUM
ftr-336	572	25	,	,	PUNCT
ftr-336	572	26	and	and	CCONJ
ftr-336	572	27	april	april	PROPN
ftr-336	572	28	15	15	NUM
ftr-336	572	29	,	,	PUNCT
ftr-336	572	30	2011	2011	NUM
ftr-336	572	31	,	,	PUNCT
ftr-336	572	32	that	that	PRON
ftr-336	572	33	include	include	VERB
ftr-336	572	34	the	the	DET
ftr-336	572	35	words	word	NOUN
ftr-336	572	36	“	"	PUNCT
ftr-336	572	37	innocent	innocent	ADJ
ftr-336	572	38	spouse	spouse	NOUN
ftr-336	572	39	,	,	PUNCT
ftr-336	572	40	”	"	PUNCT
ftr-336	572	41	“	"	PUNCT
ftr-336	572	42	tax	tax	NOUN
ftr-336	572	43	,	,	PUNCT
ftr-336	572	44	”	"	PUNCT
ftr-336	572	45	and	and	CCONJ
ftr-336	572	46	“	"	PUNCT
ftr-336	572	47	6015	6015	NUM
ftr-336	572	48	.	.	PUNCT
ftr-336	572	49	”	"	PUNCT
ftr-336	573	1	each	each	DET
ftr-336	573	2	case	case	NOUN
ftr-336	573	3	was	be	AUX
ftr-336	573	4	coded	code	VERB
ftr-336	573	5	for	for	ADP
ftr-336	573	6	a	a	DET
ftr-336	573	7	variety	variety	NOUN
ftr-336	573	8	of	of	ADP
ftr-336	573	9	information	information	NOUN
ftr-336	573	10	and	and	CCONJ
ftr-336	573	11	compiled	compile	VERB
ftr-336	573	12	into	into	ADP
ftr-336	573	13	a	a	DET
ftr-336	573	14	spreadsheet	spreadsheet	NOUN
ftr-336	573	15	,	,	PUNCT
ftr-336	573	16	including	include	VERB
ftr-336	573	17	99	99	NUM
ftr-336	573	18	.	.	PUNCT
ftr-336	574	1	irs	irs	PROPN
ftr-336	574	2	data	datum	NOUN
ftr-336	574	3	book	book	NOUN
ftr-336	574	4	2010	2010	NUM
ftr-336	574	5	,	,	PUNCT
ftr-336	574	6	table	table	NOUN
ftr-336	574	7	21	21	NUM
ftr-336	574	8	.	.	PUNCT
ftr-336	574	9	100	100	NUM
ftr-336	574	10	.	.	PUNCT
ftr-336	575	1	nta	nta	PROPN
ftr-336	575	2	,	,	PUNCT
ftr-336	575	3	2005	2005	NUM
ftr-336	575	4	annual	annual	ADJ
ftr-336	575	5	report	report	NOUN
ftr-336	575	6	,	,	PUNCT
ftr-336	575	7	supra	supra	PROPN
ftr-336	575	8	note	note	NOUN
ftr-336	575	9	93	93	NUM
ftr-336	575	10	,	,	PUNCT
ftr-336	575	11	at	at	ADP
ftr-336	575	12	330	330	NUM
ftr-336	575	13	.	.	PUNCT
ftr-336	576	1	101	101	NUM
ftr-336	576	2	.	.	PUNCT
ftr-336	577	1	aba	aba	PROPN
ftr-336	577	2	,	,	PUNCT
ftr-336	577	3	section	section	NOUN
ftr-336	577	4	of	of	ADP
ftr-336	577	5	taxation	taxation	NOUN
ftr-336	577	6	,	,	PUNCT
ftr-336	577	7	survey	survey	NOUN
ftr-336	577	8	report	report	NOUN
ftr-336	577	9	on	on	ADP
ftr-336	577	10	independence	independence	NOUN
ftr-336	577	11	of	of	ADP
ftr-336	577	12	irs	irs	PROPN
ftr-336	577	13	appeals	appeal	NOUN
ftr-336	577	14	,	,	PUNCT
ftr-336	577	15	august	august	PROPN
ftr-336	577	16	11	11	NUM
ftr-336	577	17	,	,	PUNCT
ftr-336	577	18	2007	2007	NUM
ftr-336	577	19	,	,	PUNCT
ftr-336	577	20	1–2	1–2	NOUN
ftr-336	577	21	.	.	NOUN
ftr-336	577	22	102	102	NUM
ftr-336	577	23	.	.	PUNCT
ftr-336	578	1	i	i	PRON
ftr-336	578	2	d.	d.	PROPN
ftr-336	578	3	at	at	ADP
ftr-336	578	4	12	12	NUM
ftr-336	578	5	.	.	PUNCT
ftr-336	578	6	103	103	NUM
ftr-336	578	7	.	.	PUNCT
ftr-336	579	1	nta	nta	PROPN
ftr-336	579	2	,	,	PUNCT
ftr-336	579	3	2005	2005	NUM
ftr-336	579	4	annual	annual	ADJ
ftr-336	579	5	report	report	NOUN
ftr-336	579	6	,	,	PUNCT
ftr-336	579	7	supra	supra	PROPN
ftr-336	579	8	note	note	NOUN
ftr-336	579	9	93	93	NUM
ftr-336	579	10	,	,	PUNCT
ftr-336	579	11	at	at	ADP
ftr-336	579	12	329–330	329–330	NUM
ftr-336	579	13	n.23	n.23	NOUN
ftr-336	579	14	.	.	PROPN
ftr-336	579	15	104	104	NUM
ftr-336	579	16	.	.	PUNCT
ftr-336	580	1	schumacher	schumacher	PROPN
ftr-336	580	2	,	,	PUNCT
ftr-336	580	3	administrative	administrative	ADJ
ftr-336	580	4	process	process	NOUN
ftr-336	580	5	,	,	PUNCT
ftr-336	580	6	supra	supra	PROPN
ftr-336	580	7	note	note	NOUN
ftr-336	580	8	98	98	NUM
ftr-336	580	9	.	.	PUNCT
ftr-336	581	1	schumacher	schumacher	PROPN
ftr-336	581	2	also	also	ADV
ftr-336	581	3	complains	complain	VERB
ftr-336	581	4	that	that	SCONJ
ftr-336	581	5	denials	denial	NOUN
ftr-336	581	6	are	be	AUX
ftr-336	581	7	often	often	ADV
ftr-336	581	8	made	make	VERB
ftr-336	581	9	without	without	ADP
ftr-336	581	10	explanation	explanation	NOUN
ftr-336	581	11	.	.	PUNCT
ftr-336	582	1	i	i	PRON
ftr-336	582	2	d.	d.	PROPN
ftr-336	582	3	105	105	NUM
ftr-336	582	4	.	.	PUNCT
ftr-336	583	1	nta	nta	PROPN
ftr-336	583	2	,	,	PUNCT
ftr-336	583	3	2010	2010	NUM
ftr-336	583	4	annual	annual	ADJ
ftr-336	583	5	report	report	NOUN
ftr-336	583	6	,	,	PUNCT
ftr-336	583	7	supra	supra	PROPN
ftr-336	583	8	note	note	PROPN
ftr-336	583	9	17	17	NUM
ftr-336	583	10	,	,	PUNCT
ftr-336	583	11	at	at	ADP
ftr-336	583	12	414	414	NUM
ftr-336	583	13	.	.	NOUN
ftr-336	584	1	106	106	NUM
ftr-336	584	2	.	.	PUNCT
ftr-336	584	3	i.r.c	i.r.c	NOUN
ftr-336	584	4	.	.	PUNCT
ftr-336	585	1	§	§	PROPN
ftr-336	585	2	6015(e)(1	6015(e)(1	NUM
ftr-336	585	3	)	)	PUNCT
ftr-336	585	4	.	.	PUNCT
ftr-336	586	1	648	648	NUM
ftr-336	586	2	florid	florid	ADJ
ftr-336	586	3	tax	tax	NOUN
ftr-336	586	4	review	review	NOUN
ftr-336	586	5	[	[	X
ftr-336	586	6	vol.12:8	vol.12:8	NOUN
ftr-336	586	7	information	information	NOUN
ftr-336	586	8	about	about	ADP
ftr-336	586	9	the	the	DET
ftr-336	586	10	parties	party	NOUN
ftr-336	586	11	(	(	PUNCT
ftr-336	586	12	education	education	NOUN
ftr-336	586	13	,	,	PUNCT
ftr-336	586	14	employment	employment	NOUN
ftr-336	586	15	history	history	NOUN
ftr-336	586	16	,	,	PUNCT
ftr-336	586	17	role	role	NOUN
ftr-336	586	18	in	in	ADP
ftr-336	586	19	family	family	NOUN
ftr-336	586	20	finances	finance	NOUN
ftr-336	586	21	,	,	PUNCT
ftr-336	586	22	etc	etc	X
ftr-336	586	23	.	.	X
ftr-336	586	24	)	)	PUNCT
ftr-336	586	25	,	,	PUNCT
ftr-336	586	26	the	the	DET
ftr-336	586	27	liability	liability	NOUN
ftr-336	586	28	(	(	PUNCT
ftr-336	586	29	source	source	NOUN
ftr-336	586	30	,	,	PUNCT
ftr-336	586	31	amount	amount	NOUN
ftr-336	586	32	,	,	PUNCT
ftr-336	586	33	etc	etc	X
ftr-336	586	34	.	.	X
ftr-336	586	35	)	)	PUNCT
ftr-336	586	36	,	,	PUNCT
ftr-336	586	37	and	and	CCONJ
ftr-336	586	38	the	the	DET
ftr-336	586	39	parties	party	NOUN
ftr-336	586	40	’	’	PART
ftr-336	586	41	relation	relation	NOUN
ftr-336	586	42	to	to	ADP
ftr-336	586	43	the	the	DET
ftr-336	586	44	liability	liability	NOUN
ftr-336	586	45	(	(	PUNCT
ftr-336	586	46	knowledge	knowledge	NOUN
ftr-336	586	47	of	of	ADP
ftr-336	586	48	,	,	PUNCT
ftr-336	586	49	benefit	benefit	VERB
ftr-336	586	50	from	from	ADP
ftr-336	586	51	,	,	PUNCT
ftr-336	586	52	etc.).107	etc.).107	VERB
ftr-336	586	53	when	when	SCONJ
ftr-336	586	54	cases	case	NOUN
ftr-336	586	55	were	be	AUX
ftr-336	586	56	appealed	appeal	VERB
ftr-336	586	57	,	,	PUNCT
ftr-336	586	58	information	information	NOUN
ftr-336	586	59	from	from	ADP
ftr-336	586	60	earlier	early	ADV
ftr-336	586	61	or	or	CCONJ
ftr-336	586	62	later	later	ADJ
ftr-336	586	63	appeals	appeal	NOUN
ftr-336	586	64	were	be	AUX
ftr-336	586	65	used	use	VERB
ftr-336	586	66	to	to	PART
ftr-336	586	67	supplement	supplement	VERB
ftr-336	586	68	the	the	DET
ftr-336	586	69	spreadsheet	spreadsheet	NOUN
ftr-336	586	70	.	.	PUNCT
ftr-336	587	1	in	in	ADP
ftr-336	587	2	this	this	DET
ftr-336	587	3	content	content	NOUN
ftr-336	587	4	analysis	analysis	NOUN
ftr-336	587	5	,	,	PUNCT
ftr-336	587	6	it	it	PRON
ftr-336	587	7	is	be	AUX
ftr-336	587	8	not	not	PART
ftr-336	587	9	the	the	DET
ftr-336	587	10	goal	goal	NOUN
ftr-336	587	11	to	to	PART
ftr-336	587	12	rank	rank	VERB
ftr-336	587	13	the	the	DET
ftr-336	587	14	importance	importance	NOUN
ftr-336	587	15	of	of	ADP
ftr-336	587	16	variables	variable	NOUN
ftr-336	587	17	but	but	CCONJ
ftr-336	587	18	to	to	PART
ftr-336	587	19	look	look	VERB
ftr-336	587	20	for	for	ADP
ftr-336	587	21	patterns	pattern	NOUN
ftr-336	587	22	within	within	ADP
ftr-336	587	23	the	the	DET
ftr-336	587	24	cases	case	NOUN
ftr-336	587	25	that	that	PRON
ftr-336	587	26	might	might	AUX
ftr-336	587	27	otherwise	otherwise	ADV
ftr-336	587	28	be	be	AUX
ftr-336	587	29	missed	miss	VERB
ftr-336	587	30	while	while	SCONJ
ftr-336	587	31	retaining	retain	VERB
ftr-336	587	32	the	the	DET
ftr-336	587	33	language	language	NOUN
ftr-336	587	34	and	and	CCONJ
ftr-336	587	35	tone	tone	NOUN
ftr-336	587	36	of	of	ADP
ftr-336	587	37	these	these	PRON
ftr-336	587	38	varied	varied	ADJ
ftr-336	587	39	cases.108	cases.108	NOUN
ftr-336	587	40	this	this	DET
ftr-336	587	41	article	article	NOUN
ftr-336	587	42	is	be	AUX
ftr-336	587	43	concerned	concern	VERB
ftr-336	587	44	with	with	ADP
ftr-336	587	45	the	the	DET
ftr-336	587	46	results	result	NOUN
ftr-336	587	47	of	of	ADP
ftr-336	587	48	these	these	DET
ftr-336	587	49	opinions	opinion	NOUN
ftr-336	587	50	and	and	CCONJ
ftr-336	587	51	not	not	PART
ftr-336	587	52	how	how	SCONJ
ftr-336	587	53	judges	judge	NOUN
ftr-336	587	54	reached	reach	VERB
ftr-336	587	55	their	their	PRON
ftr-336	587	56	conclusions	conclusion	NOUN
ftr-336	587	57	or	or	CCONJ
ftr-336	587	58	what	what	DET
ftr-336	587	59	interpretive	interpretive	ADJ
ftr-336	587	60	technique	technique	NOUN
ftr-336	587	61	they	they	PRON
ftr-336	587	62	adopted	adopt	VERB
ftr-336	587	63	.	.	PUNCT
ftr-336	588	1	the	the	DET
ftr-336	588	2	author	author	NOUN
ftr-336	588	3	acknowledges	acknowledge	VERB
ftr-336	588	4	that	that	SCONJ
ftr-336	588	5	there	there	PRON
ftr-336	588	6	is	be	VERB
ftr-336	588	7	a	a	DET
ftr-336	588	8	limit	limit	NOUN
ftr-336	588	9	to	to	ADP
ftr-336	588	10	the	the	DET
ftr-336	588	11	information	information	NOUN
ftr-336	588	12	that	that	PRON
ftr-336	588	13	can	can	AUX
ftr-336	588	14	be	be	AUX
ftr-336	588	15	gleaned	glean	VERB
ftr-336	588	16	from	from	ADP
ftr-336	588	17	this	this	DET
ftr-336	588	18	methodology	methodology	NOUN
ftr-336	588	19	.	.	PUNCT
ftr-336	589	1	first	first	ADV
ftr-336	589	2	,	,	PUNCT
ftr-336	589	3	not	not	PART
ftr-336	589	4	all	all	DET
ftr-336	589	5	cases	case	NOUN
ftr-336	589	6	that	that	PRON
ftr-336	589	7	were	be	AUX
ftr-336	589	8	filed	file	VERB
ftr-336	589	9	resulted	result	VERB
ftr-336	589	10	in	in	ADP
ftr-336	589	11	written	write	VERB
ftr-336	589	12	opinions	opinion	NOUN
ftr-336	589	13	.	.	PUNCT
ftr-336	590	1	some	some	PRON
ftr-336	590	2	were	be	AUX
ftr-336	590	3	settled	settle	VERB
ftr-336	590	4	and	and	CCONJ
ftr-336	590	5	others	other	NOUN
ftr-336	590	6	resulted	result	VERB
ftr-336	590	7	in	in	ADP
ftr-336	590	8	unwritten	unwritten	ADJ
ftr-336	590	9	bench	bench	NOUN
ftr-336	590	10	opinions.109	opinions.109	VERB
ftr-336	590	11	therefore	therefore	ADV
ftr-336	590	12	,	,	PUNCT
ftr-336	590	13	the	the	DET
ftr-336	590	14	opinions	opinion	NOUN
ftr-336	590	15	used	use	VERB
ftr-336	590	16	in	in	ADP
ftr-336	590	17	this	this	DET
ftr-336	590	18	sample	sample	NOUN
ftr-336	590	19	are	be	AUX
ftr-336	590	20	not	not	PART
ftr-336	590	21	all	all	DET
ftr-336	590	22	cases	case	NOUN
ftr-336	590	23	filed	file	VERB
ftr-336	590	24	or	or	CCONJ
ftr-336	590	25	decided	decide	VERB
ftr-336	590	26	in	in	ADP
ftr-336	590	27	the	the	DET
ftr-336	590	28	courts	court	NOUN
ftr-336	590	29	.	.	PUNCT
ftr-336	591	1	second	second	ADJ
ftr-336	591	2	,	,	PUNCT
ftr-336	591	3	judicial	judicial	ADJ
ftr-336	591	4	opinions	opinion	NOUN
ftr-336	591	5	are	be	AUX
ftr-336	591	6	available	available	ADJ
ftr-336	591	7	only	only	ADV
ftr-336	591	8	for	for	ADP
ftr-336	591	9	those	those	DET
ftr-336	591	10	claims	claim	NOUN
ftr-336	591	11	for	for	ADP
ftr-336	591	12	which	which	PRON
ftr-336	591	13	the	the	DET
ftr-336	591	14	taxpayer	taxpayer	NOUN
ftr-336	591	15	had	have	VERB
ftr-336	591	16	the	the	DET
ftr-336	591	17	resources	resource	NOUN
ftr-336	591	18	and	and	CCONJ
ftr-336	591	19	inclination	inclination	NOUN
ftr-336	591	20	to	to	PART
ftr-336	591	21	pursue	pursue	VERB
ftr-336	591	22	relief	relief	NOUN
ftr-336	591	23	in	in	ADP
ftr-336	591	24	court	court	NOUN
ftr-336	591	25	.	.	PUNCT
ftr-336	592	1	thus	thus	ADV
ftr-336	592	2	,	,	PUNCT
ftr-336	592	3	there	there	PRON
ftr-336	592	4	is	be	VERB
ftr-336	592	5	a	a	DET
ftr-336	592	6	selection	selection	NOUN
ftr-336	592	7	bias	bias	NOUN
ftr-336	592	8	in	in	ADP
ftr-336	592	9	the	the	DET
ftr-336	592	10	cases	case	NOUN
ftr-336	592	11	.	.	PUNCT
ftr-336	593	1	the	the	DET
ftr-336	593	2	litigated	litigate	VERB
ftr-336	593	3	cases	case	NOUN
ftr-336	593	4	should	should	AUX
ftr-336	593	5	be	be	AUX
ftr-336	593	6	among	among	ADP
ftr-336	593	7	those	those	DET
ftr-336	593	8	claims	claim	NOUN
ftr-336	593	9	with	with	ADP
ftr-336	593	10	the	the	DET
ftr-336	593	11	less	less	ADV
ftr-336	593	12	favorable	favorable	ADJ
ftr-336	593	13	factors	factor	NOUN
ftr-336	593	14	for	for	ADP
ftr-336	593	15	relief	relief	NOUN
ftr-336	593	16	as	as	ADP
ftr-336	593	17	those	those	PRON
ftr-336	593	18	with	with	ADP
ftr-336	593	19	more	more	ADV
ftr-336	593	20	favorable	favorable	ADJ
ftr-336	593	21	factors	factor	NOUN
ftr-336	593	22	would	would	AUX
ftr-336	593	23	presumably	presumably	ADV
ftr-336	593	24	have	have	AUX
ftr-336	593	25	been	be	AUX
ftr-336	593	26	granted	grant	VERB
ftr-336	593	27	relief	relief	NOUN
ftr-336	593	28	during	during	ADP
ftr-336	593	29	administrative	administrative	ADJ
ftr-336	593	30	review.110	review.110	NOUN
ftr-336	593	31	despite	despite	SCONJ
ftr-336	593	32	these	these	DET
ftr-336	593	33	limitations	limitation	NOUN
ftr-336	593	34	,	,	PUNCT
ftr-336	593	35	this	this	DET
ftr-336	593	36	analysis	analysis	NOUN
ftr-336	593	37	should	should	AUX
ftr-336	593	38	provide	provide	VERB
ftr-336	593	39	valuable	valuable	ADJ
ftr-336	593	40	information	information	NOUN
ftr-336	593	41	regarding	regard	VERB
ftr-336	593	42	the	the	DET
ftr-336	593	43	implementation	implementation	NOUN
ftr-336	593	44	of	of	ADP
ftr-336	593	45	innocent	innocent	ADJ
ftr-336	593	46	spouse	spouse	NOUN
ftr-336	593	47	relief	relief	NOUN
ftr-336	593	48	.	.	PUNCT
ftr-336	594	1	moreover	moreover	ADV
ftr-336	594	2	,	,	PUNCT
ftr-336	594	3	this	this	DET
ftr-336	594	4	review	review	NOUN
ftr-336	594	5	furthers	further	VERB
ftr-336	594	6	analysis	analysis	NOUN
ftr-336	594	7	of	of	ADP
ftr-336	594	8	the	the	DET
ftr-336	594	9	extent	extent	NOUN
ftr-336	594	10	to	to	PART
ftr-336	594	11	which	which	PRON
ftr-336	594	12	courts	court	NOUN
ftr-336	594	13	defer	defer	VERB
ftr-336	594	14	to	to	ADP
ftr-336	594	15	executive	executive	ADJ
ftr-336	594	16	agencies	agency	NOUN
ftr-336	594	17	and	and	CCONJ
ftr-336	594	18	the	the	DET
ftr-336	594	19	extent	extent	NOUN
ftr-336	594	20	to	to	PART
ftr-336	594	21	which	which	PRON
ftr-336	594	22	they	they	PRON
ftr-336	594	23	implement	implement	VERB
ftr-336	594	24	congressional	congressional	ADJ
ftr-336	594	25	intent	intent	NOUN
ftr-336	594	26	.	.	PUNCT
ftr-336	595	1	1	1	X
ftr-336	595	2	.	.	X
ftr-336	595	3	choice	choice	NOUN
ftr-336	595	4	of	of	ADP
ftr-336	595	5	courts	court	NOUN
ftr-336	595	6	the	the	DET
ftr-336	595	7	courts	court	NOUN
ftr-336	595	8	included	include	VERB
ftr-336	595	9	in	in	ADP
ftr-336	595	10	this	this	DET
ftr-336	595	11	sample	sample	NOUN
ftr-336	595	12	are	be	AUX
ftr-336	595	13	all	all	PRON
ftr-336	595	14	of	of	ADP
ftr-336	595	15	the	the	DET
ftr-336	595	16	federal	federal	ADJ
ftr-336	595	17	courts	court	NOUN
ftr-336	595	18	that	that	PRON
ftr-336	595	19	review	review	VERB
ftr-336	595	20	federal	federal	ADJ
ftr-336	595	21	tax	tax	NOUN
ftr-336	595	22	cases	case	NOUN
ftr-336	595	23	.	.	PUNCT
ftr-336	596	1	federal	federal	ADJ
ftr-336	596	2	tax	tax	NOUN
ftr-336	596	3	cases	case	NOUN
ftr-336	596	4	are	be	AUX
ftr-336	596	5	held	hold	VERB
ftr-336	596	6	for	for	ADP
ftr-336	596	7	trial	trial	NOUN
ftr-336	596	8	before	before	ADP
ftr-336	596	9	the	the	DET
ftr-336	596	10	tax	tax	NOUN
ftr-336	596	11	court	court	NOUN
ftr-336	596	12	,	,	PUNCT
ftr-336	596	13	district	district	NOUN
ftr-336	596	14	courts	court	NOUN
ftr-336	596	15	,	,	PUNCT
ftr-336	596	16	and	and	CCONJ
ftr-336	596	17	the	the	DET
ftr-336	596	18	court	court	NOUN
ftr-336	596	19	of	of	ADP
ftr-336	596	20	federal	federal	ADJ
ftr-336	596	21	claims.111	claims.111	PROPN
ftr-336	596	22	decisions	decision	NOUN
ftr-336	596	23	of	of	ADP
ftr-336	596	24	the	the	DET
ftr-336	596	25	107	107	NUM
ftr-336	596	26	.	.	PUNCT
ftr-336	597	1	in	in	ADP
ftr-336	597	2	the	the	DET
ftr-336	597	3	charts	chart	NOUN
ftr-336	597	4	below	below	ADV
ftr-336	597	5	,	,	PUNCT
ftr-336	597	6	unless	unless	SCONJ
ftr-336	597	7	a	a	DET
ftr-336	597	8	particular	particular	ADJ
ftr-336	597	9	case	case	NOUN
ftr-336	597	10	is	be	AUX
ftr-336	597	11	referenced	reference	VERB
ftr-336	597	12	,	,	PUNCT
ftr-336	597	13	case	case	NOUN
ftr-336	597	14	names	name	NOUN
ftr-336	597	15	are	be	AUX
ftr-336	597	16	not	not	PART
ftr-336	597	17	provided	provide	VERB
ftr-336	597	18	to	to	PART
ftr-336	597	19	control	control	VERB
ftr-336	597	20	for	for	ADP
ftr-336	597	21	footnote	footnote	NOUN
ftr-336	597	22	length	length	NOUN
ftr-336	597	23	.	.	PUNCT
ftr-336	598	1	this	this	DET
ftr-336	598	2	information	information	NOUN
ftr-336	598	3	,	,	PUNCT
ftr-336	598	4	as	as	ADV
ftr-336	598	5	well	well	ADV
ftr-336	598	6	as	as	ADP
ftr-336	598	7	the	the	DET
ftr-336	598	8	spreadsheet	spreadsheet	NOUN
ftr-336	598	9	,	,	PUNCT
ftr-336	598	10	is	be	AUX
ftr-336	598	11	available	available	ADJ
ftr-336	598	12	from	from	ADP
ftr-336	598	13	the	the	DET
ftr-336	598	14	author	author	NOUN
ftr-336	598	15	.	.	PUNCT
ftr-336	599	1	108	108	NUM
ftr-336	599	2	.	.	PUNCT
ftr-336	600	1	as	as	ADP
ftr-336	600	2	a	a	DET
ftr-336	600	3	result	result	NOUN
ftr-336	600	4	,	,	PUNCT
ftr-336	600	5	this	this	DET
ftr-336	600	6	article	article	NOUN
ftr-336	600	7	does	do	AUX
ftr-336	600	8	not	not	PART
ftr-336	600	9	purport	purport	VERB
ftr-336	600	10	to	to	PART
ftr-336	600	11	provide	provide	VERB
ftr-336	600	12	predictive	predictive	ADJ
ftr-336	600	13	indicators	indicator	NOUN
ftr-336	600	14	of	of	ADP
ftr-336	600	15	how	how	SCONJ
ftr-336	600	16	a	a	DET
ftr-336	600	17	particular	particular	ADJ
ftr-336	600	18	case	case	NOUN
ftr-336	600	19	might	might	AUX
ftr-336	600	20	be	be	AUX
ftr-336	600	21	resolved	resolve	VERB
ftr-336	600	22	.	.	PUNCT
ftr-336	601	1	moreover	moreover	ADV
ftr-336	601	2	,	,	PUNCT
ftr-336	601	3	the	the	DET
ftr-336	601	4	small	small	ADJ
ftr-336	601	5	sample	sample	NOUN
ftr-336	601	6	size	size	NOUN
ftr-336	601	7	for	for	ADP
ftr-336	601	8	many	many	ADJ
ftr-336	601	9	of	of	ADP
ftr-336	601	10	the	the	DET
ftr-336	601	11	issues	issue	NOUN
ftr-336	601	12	considered	consider	VERB
ftr-336	601	13	prevent	prevent	ADJ
ftr-336	601	14	arguing	argue	VERB
ftr-336	601	15	their	their	PRON
ftr-336	601	16	statistical	statistical	ADJ
ftr-336	601	17	significance	significance	NOUN
ftr-336	601	18	.	.	PUNCT
ftr-336	602	1	for	for	ADP
ftr-336	602	2	a	a	DET
ftr-336	602	3	discussion	discussion	NOUN
ftr-336	602	4	of	of	ADP
ftr-336	602	5	content	content	ADJ
ftr-336	602	6	analysis	analysis	NOUN
ftr-336	602	7	,	,	PUNCT
ftr-336	602	8	see	see	VERB
ftr-336	602	9	mark	mark	PROPN
ftr-336	602	10	hall	hall	PROPN
ftr-336	602	11	&	&	CCONJ
ftr-336	602	12	ronald	ronald	PROPN
ftr-336	602	13	wright	wright	PROPN
ftr-336	602	14	,	,	PUNCT
ftr-336	602	15	systematic	systematic	ADJ
ftr-336	602	16	content	content	NOUN
ftr-336	602	17	analysis	analysis	NOUN
ftr-336	602	18	of	of	ADP
ftr-336	602	19	judicial	judicial	ADJ
ftr-336	602	20	opinions	opinion	NOUN
ftr-336	602	21	,	,	PUNCT
ftr-336	602	22	96	96	NUM
ftr-336	602	23	cal	cal	NOUN
ftr-336	602	24	.	.	PUNCT
ftr-336	603	1	l.	l.	PROPN
ftr-336	603	2	rev	rev	PROPN
ftr-336	603	3	.	.	PROPN
ftr-336	603	4	63	63	NUM
ftr-336	603	5	(	(	PUNCT
ftr-336	603	6	2008	2008	NUM
ftr-336	603	7	)	)	PUNCT
ftr-336	603	8	.	.	PUNCT
ftr-336	604	1	although	although	SCONJ
ftr-336	604	2	a	a	DET
ftr-336	604	3	regression	regression	NOUN
ftr-336	604	4	analysis	analysis	NOUN
ftr-336	604	5	might	might	AUX
ftr-336	604	6	find	find	VERB
ftr-336	604	7	additional	additional	ADJ
ftr-336	604	8	hidden	hidden	ADJ
ftr-336	604	9	patterns	pattern	NOUN
ftr-336	604	10	or	or	CCONJ
ftr-336	604	11	associations	association	NOUN
ftr-336	604	12	between	between	ADP
ftr-336	604	13	factors	factor	NOUN
ftr-336	604	14	,	,	PUNCT
ftr-336	604	15	because	because	SCONJ
ftr-336	604	16	of	of	ADP
ftr-336	604	17	the	the	DET
ftr-336	604	18	sample	sample	NOUN
ftr-336	604	19	size	size	NOUN
ftr-336	604	20	and	and	CCONJ
ftr-336	604	21	the	the	DET
ftr-336	604	22	desire	desire	NOUN
ftr-336	604	23	to	to	PART
ftr-336	604	24	retain	retain	VERB
ftr-336	604	25	the	the	DET
ftr-336	604	26	stories	story	NOUN
ftr-336	604	27	of	of	ADP
ftr-336	604	28	the	the	DET
ftr-336	604	29	requesting	request	VERB
ftr-336	604	30	spouses	spouse	NOUN
ftr-336	604	31	themselves	themselves	PRON
ftr-336	604	32	,	,	PUNCT
ftr-336	604	33	that	that	DET
ftr-336	604	34	work	work	NOUN
ftr-336	604	35	is	be	AUX
ftr-336	604	36	left	leave	VERB
ftr-336	604	37	for	for	ADP
ftr-336	604	38	a	a	DET
ftr-336	604	39	future	future	ADJ
ftr-336	604	40	project	project	NOUN
ftr-336	604	41	.	.	PUNCT
ftr-336	605	1	109	109	NUM
ftr-336	605	2	.	.	PUNCT
ftr-336	605	3	bommarito	bommarito	NOUN
ftr-336	605	4	,	,	PUNCT
ftr-336	605	5	empirical	empirical	ADJ
ftr-336	605	6	survey	survey	NOUN
ftr-336	605	7	,	,	PUNCT
ftr-336	605	8	supra	supra	PROPN
ftr-336	605	9	note	note	PROPN
ftr-336	605	10	17	17	NUM
ftr-336	605	11	,	,	PUNCT
ftr-336	605	12	at	at	ADP
ftr-336	605	13	530	530	NUM
ftr-336	605	14	.	.	PUNCT
ftr-336	606	1	110	110	NUM
ftr-336	606	2	.	.	PUNCT
ftr-336	607	1	ideally	ideally	ADV
ftr-336	607	2	,	,	PUNCT
ftr-336	607	3	this	this	DET
ftr-336	607	4	assumption	assumption	NOUN
ftr-336	607	5	will	will	AUX
ftr-336	607	6	be	be	AUX
ftr-336	607	7	tested	test	VERB
ftr-336	607	8	by	by	ADP
ftr-336	607	9	a	a	DET
ftr-336	607	10	later	later	ADJ
ftr-336	607	11	study	study	NOUN
ftr-336	607	12	at	at	ADP
ftr-336	607	13	icp	icp	PROPN
ftr-336	607	14	.	.	PROPN
ftr-336	607	15	111	111	NUM
ftr-336	607	16	.	.	PUNCT
ftr-336	608	1	see	see	VERB
ftr-336	608	2	28	28	NUM
ftr-336	608	3	u.s.c	u.s.c	ADJ
ftr-336	608	4	.	.	PUNCT
ftr-336	609	1	§	§	PROPN
ftr-336	609	2	1345(a)(1	1345(a)(1	NUM
ftr-336	609	3	)	)	PUNCT
ftr-336	609	4	;	;	PUNCT
ftr-336	609	5	26	26	NUM
ftr-336	609	6	u.s.c	u.s.c	NOUN
ftr-336	609	7	.	.	PUNCT
ftr-336	610	1	§	§	PROPN
ftr-336	610	2	7422	7422	NUM
ftr-336	610	3	;	;	PUNCT
ftr-336	610	4	flora	flora	NOUN
ftr-336	610	5	v.	v.	ADP
ftr-336	610	6	u.s	u.s	PROPN
ftr-336	610	7	.	.	PROPN
ftr-336	610	8	,	,	PUNCT
ftr-336	610	9	357	357	NUM
ftr-336	610	10	u.s	u.s	PROPN
ftr-336	610	11	.	.	PROPN
ftr-336	610	12	63	63	NUM
ftr-336	610	13	(	(	PUNCT
ftr-336	610	14	1958	1958	NUM
ftr-336	610	15	)	)	PUNCT
ftr-336	610	16	.	.	PUNCT
ftr-336	611	1	2012	2012	NUM
ftr-336	611	2	]	]	PUNCT
ftr-336	611	3	empirical	empirical	ADJ
ftr-336	611	4	study	study	NOUN
ftr-336	611	5	of	of	ADP
ftr-336	611	6	innocent	innocent	ADJ
ftr-336	611	7	spouse	spouse	NOUN
ftr-336	611	8	relief	relief	NOUN
ftr-336	611	9	649	649	NUM
ftr-336	611	10	tax	tax	NOUN
ftr-336	611	11	court	court	NOUN
ftr-336	611	12	and	and	CCONJ
ftr-336	611	13	district	district	NOUN
ftr-336	611	14	courts	court	NOUN
ftr-336	611	15	are	be	AUX
ftr-336	611	16	appealed	appeal	VERB
ftr-336	611	17	to	to	ADP
ftr-336	611	18	the	the	DET
ftr-336	611	19	appropriate	appropriate	ADJ
ftr-336	611	20	circuit	circuit	NOUN
ftr-336	611	21	court	court	NOUN
ftr-336	611	22	of	of	ADP
ftr-336	611	23	appeals	appeal	NOUN
ftr-336	611	24	;	;	PUNCT
ftr-336	611	25	decisions	decision	NOUN
ftr-336	611	26	of	of	ADP
ftr-336	611	27	the	the	DET
ftr-336	611	28	court	court	NOUN
ftr-336	611	29	of	of	ADP
ftr-336	611	30	federal	federal	ADJ
ftr-336	611	31	claims	claim	NOUN
ftr-336	611	32	are	be	AUX
ftr-336	611	33	appealed	appeal	VERB
ftr-336	611	34	to	to	ADP
ftr-336	611	35	the	the	DET
ftr-336	611	36	federal	federal	ADJ
ftr-336	611	37	circuit.112	circuit.112	PROPN
ftr-336	611	38	no	no	DET
ftr-336	611	39	innocent	innocent	ADJ
ftr-336	611	40	spouse	spouse	NOUN
ftr-336	611	41	case	case	NOUN
ftr-336	611	42	has	have	AUX
ftr-336	611	43	yet	yet	ADV
ftr-336	611	44	been	be	AUX
ftr-336	611	45	decided	decide	VERB
ftr-336	611	46	by	by	ADP
ftr-336	611	47	the	the	DET
ftr-336	611	48	supreme	supreme	PROPN
ftr-336	611	49	court	court	PROPN
ftr-336	611	50	.	.	PUNCT
ftr-336	612	1	because	because	SCONJ
ftr-336	612	2	courts	court	NOUN
ftr-336	612	3	often	often	ADV
ftr-336	612	4	considered	consider	VERB
ftr-336	612	5	different	different	ADJ
ftr-336	612	6	factors	factor	NOUN
ftr-336	612	7	and	and	CCONJ
ftr-336	612	8	issues	issue	NOUN
ftr-336	612	9	when	when	SCONJ
ftr-336	612	10	a	a	DET
ftr-336	612	11	case	case	NOUN
ftr-336	612	12	was	be	AUX
ftr-336	612	13	on	on	ADP
ftr-336	612	14	appeal	appeal	NOUN
ftr-336	612	15	,	,	PUNCT
ftr-336	612	16	the	the	DET
ftr-336	612	17	9.5	9.5	NUM
ftr-336	612	18	percent	percent	NOUN
ftr-336	612	19	of	of	ADP
ftr-336	612	20	cases	case	NOUN
ftr-336	612	21	heard	hear	VERB
ftr-336	612	22	on	on	ADP
ftr-336	612	23	appeal	appeal	NOUN
ftr-336	612	24	are	be	AUX
ftr-336	612	25	counted	count	VERB
ftr-336	612	26	separately	separately	ADV
ftr-336	612	27	from	from	ADP
ftr-336	612	28	the	the	DET
ftr-336	612	29	underlying	underlie	VERB
ftr-336	612	30	trial	trial	NOUN
ftr-336	612	31	opinion	opinion	NOUN
ftr-336	612	32	.	.	PUNCT
ftr-336	613	1	the	the	DET
ftr-336	613	2	final	final	ADJ
ftr-336	613	3	tally	tally	NOUN
ftr-336	613	4	of	of	ADP
ftr-336	613	5	innocent	innocent	ADJ
ftr-336	613	6	spouse	spouse	NOUN
ftr-336	613	7	cases	case	NOUN
ftr-336	613	8	was	be	AUX
ftr-336	613	9	444.113	444.113	NUM
ftr-336	613	10	the	the	DET
ftr-336	613	11	tax	tax	NOUN
ftr-336	613	12	court	court	NOUN
ftr-336	613	13	issues	issue	VERB
ftr-336	613	14	three	three	NUM
ftr-336	613	15	different	different	ADJ
ftr-336	613	16	types	type	NOUN
ftr-336	613	17	of	of	ADP
ftr-336	613	18	decisions	decision	NOUN
ftr-336	613	19	:	:	PUNCT
ftr-336	613	20	regular	regular	ADJ
ftr-336	613	21	,	,	PUNCT
ftr-336	613	22	memorandum	memorandum	NOUN
ftr-336	613	23	,	,	PUNCT
ftr-336	613	24	and	and	CCONJ
ftr-336	613	25	summary	summary	NOUN
ftr-336	613	26	.	.	PUNCT
ftr-336	614	1	in	in	ADP
ftr-336	614	2	addition	addition	NOUN
ftr-336	614	3	to	to	ADP
ftr-336	614	4	regular	regular	ADJ
ftr-336	614	5	opinions	opinion	NOUN
ftr-336	614	6	,	,	PUNCT
ftr-336	614	7	the	the	DET
ftr-336	614	8	tax	tax	NOUN
ftr-336	614	9	court	court	NOUN
ftr-336	614	10	’s	’s	PART
ftr-336	614	11	memorandum	memorandum	NOUN
ftr-336	614	12	decisions	decision	NOUN
ftr-336	614	13	are	be	AUX
ftr-336	614	14	not	not	PART
ftr-336	614	15	officially	officially	ADV
ftr-336	614	16	published	publish	VERB
ftr-336	614	17	and	and	CCONJ
ftr-336	614	18	present	present	VERB
ftr-336	614	19	nothing	nothing	PRON
ftr-336	614	20	more	more	ADJ
ftr-336	614	21	than	than	ADP
ftr-336	614	22	factual	factual	ADJ
ftr-336	614	23	issues.114	issues.114	NOUN
ftr-336	614	24	summary	summary	NOUN
ftr-336	614	25	opinions	opinion	NOUN
ftr-336	614	26	are	be	AUX
ftr-336	614	27	issued	issue	VERB
ftr-336	614	28	when	when	SCONJ
ftr-336	614	29	the	the	DET
ftr-336	614	30	amount	amount	NOUN
ftr-336	614	31	in	in	ADP
ftr-336	614	32	dispute	dispute	NOUN
ftr-336	614	33	is	be	AUX
ftr-336	614	34	$	$	SYM
ftr-336	614	35	50,000	50,000	NUM
ftr-336	614	36	or	or	CCONJ
ftr-336	614	37	less	less	ADJ
ftr-336	614	38	and	and	CCONJ
ftr-336	614	39	the	the	DET
ftr-336	614	40	taxpayer	taxpayer	NOUN
ftr-336	614	41	elects	elect	NOUN
ftr-336	614	42	to	to	PART
ftr-336	614	43	have	have	VERB
ftr-336	614	44	the	the	DET
ftr-336	614	45	case	case	NOUN
ftr-336	614	46	conducted	conduct	VERB
ftr-336	614	47	under	under	ADP
ftr-336	614	48	a	a	DET
ftr-336	614	49	“	"	PUNCT
ftr-336	614	50	small	small	ADJ
ftr-336	614	51	tax	tax	NOUN
ftr-336	614	52	case	case	NOUN
ftr-336	614	53	”	"	PUNCT
ftr-336	614	54	proceeding	proceeding	NOUN
ftr-336	614	55	using	use	VERB
ftr-336	614	56	simplified	simplified	ADJ
ftr-336	614	57	rules	rule	NOUN
ftr-336	614	58	of	of	ADP
ftr-336	614	59	evidence	evidence	NOUN
ftr-336	614	60	,	,	PUNCT
ftr-336	614	61	practice	practice	NOUN
ftr-336	614	62	,	,	PUNCT
ftr-336	614	63	and	and	CCONJ
ftr-336	614	64	procedure	procedure	NOUN
ftr-336	614	65	and	and	CCONJ
ftr-336	614	66	waives	waive	VERB
ftr-336	614	67	the	the	DET
ftr-336	614	68	right	right	NOUN
ftr-336	614	69	to	to	ADP
ftr-336	614	70	appeal.115	appeal.115	PROPN
ftr-336	614	71	all	all	DET
ftr-336	614	72	tax	tax	NOUN
ftr-336	614	73	court	court	NOUN
ftr-336	614	74	opinions	opinion	NOUN
ftr-336	614	75	are	be	AUX
ftr-336	614	76	included	include	VERB
ftr-336	614	77	in	in	ADP
ftr-336	614	78	this	this	DET
ftr-336	614	79	sample	sample	NOUN
ftr-336	614	80	because	because	SCONJ
ftr-336	614	81	they	they	PRON
ftr-336	614	82	disclose	disclose	VERB
ftr-336	614	83	how	how	SCONJ
ftr-336	614	84	facts	fact	NOUN
ftr-336	614	85	and	and	CCONJ
ftr-336	614	86	reasoning	reasoning	NOUN
ftr-336	614	87	interact	interact	NOUN
ftr-336	614	88	in	in	ADP
ftr-336	614	89	the	the	DET
ftr-336	614	90	decision	decision	NOUN
ftr-336	614	91	-	-	PUNCT
ftr-336	614	92	making	make	VERB
ftr-336	614	93	process	process	NOUN
ftr-336	614	94	.	.	PUNCT
ftr-336	615	1	the	the	DET
ftr-336	615	2	tax	tax	NOUN
ftr-336	615	3	court	court	NOUN
ftr-336	615	4	is	be	AUX
ftr-336	615	5	the	the	DET
ftr-336	615	6	only	only	ADJ
ftr-336	615	7	court	court	NOUN
ftr-336	615	8	in	in	ADP
ftr-336	615	9	which	which	PRON
ftr-336	615	10	a	a	DET
ftr-336	615	11	taxpayer	taxpayer	NOUN
ftr-336	615	12	does	do	AUX
ftr-336	615	13	not	not	PART
ftr-336	615	14	have	have	VERB
ftr-336	615	15	to	to	PART
ftr-336	615	16	first	first	ADV
ftr-336	615	17	pay	pay	VERB
ftr-336	615	18	the	the	DET
ftr-336	615	19	liability	liability	NOUN
ftr-336	615	20	and	and	CCONJ
ftr-336	615	21	then	then	ADV
ftr-336	615	22	sue	sue	VERB
ftr-336	615	23	for	for	ADP
ftr-336	615	24	a	a	DET
ftr-336	615	25	refund	refund	NOUN
ftr-336	615	26	,	,	PUNCT
ftr-336	615	27	and	and	CCONJ
ftr-336	615	28	about	about	ADV
ftr-336	615	29	90	90	NUM
ftr-336	615	30	percent	percent	NOUN
ftr-336	615	31	of	of	ADP
ftr-336	615	32	all	all	DET
ftr-336	615	33	tax	tax	NOUN
ftr-336	615	34	cases	case	NOUN
ftr-336	615	35	are	be	AUX
ftr-336	615	36	heard	hear	VERB
ftr-336	615	37	in	in	ADP
ftr-336	615	38	the	the	DET
ftr-336	615	39	tax	tax	NOUN
ftr-336	615	40	court.116	court.116	NOUN
ftr-336	615	41	before	before	ADP
ftr-336	615	42	1998	1998	NUM
ftr-336	615	43	,	,	PUNCT
ftr-336	615	44	90	90	NUM
ftr-336	615	45	percent	percent	NOUN
ftr-336	615	46	of	of	ADP
ftr-336	615	47	innocent	innocent	ADJ
ftr-336	615	48	spouse	spouse	NOUN
ftr-336	615	49	cases	case	NOUN
ftr-336	615	50	were	be	AUX
ftr-336	615	51	initially	initially	ADV
ftr-336	615	52	heard	hear	VERB
ftr-336	615	53	in	in	ADP
ftr-336	615	54	the	the	DET
ftr-336	615	55	tax	tax	NOUN
ftr-336	615	56	court	court	NOUN
ftr-336	615	57	;	;	PUNCT
ftr-336	615	58	since	since	SCONJ
ftr-336	615	59	1998	1998	NUM
ftr-336	615	60	,	,	PUNCT
ftr-336	615	61	91.8	91.8	NUM
ftr-336	615	62	percent	percent	NOUN
ftr-336	615	63	(	(	PUNCT
ftr-336	615	64	or	or	CCONJ
ftr-336	615	65	slightly	slightly	ADV
ftr-336	615	66	more	more	ADJ
ftr-336	615	67	than	than	ADP
ftr-336	615	68	for	for	ADP
ftr-336	615	69	all	all	DET
ftr-336	615	70	tax	tax	NOUN
ftr-336	615	71	cases	case	NOUN
ftr-336	615	72	)	)	PUNCT
ftr-336	615	73	have	have	AUX
ftr-336	615	74	been	be	AUX
ftr-336	615	75	initiated	initiate	VERB
ftr-336	615	76	there.117	there.117	NUM
ftr-336	615	77	112	112	NUM
ftr-336	615	78	.	.	PUNCT
ftr-336	616	1	i.r.c	i.r.c	NOUN
ftr-336	616	2	.	.	PUNCT
ftr-336	617	1	§	§	PROPN
ftr-336	617	2	7482	7482	NUM
ftr-336	617	3	;	;	PUNCT
ftr-336	617	4	28	28	NUM
ftr-336	617	5	u.s.c	u.s.c	NOUN
ftr-336	617	6	.	.	PUNCT
ftr-336	618	1	§	§	PROPN
ftr-336	618	2	§	§	PROPN
ftr-336	618	3	1294	1294	NUM
ftr-336	618	4	,	,	PUNCT
ftr-336	618	5	1295	1295	NUM
ftr-336	618	6	.	.	PUNCT
ftr-336	618	7	113	113	NUM
ftr-336	618	8	.	.	PUNCT
ftr-336	619	1	there	there	PRON
ftr-336	619	2	are	be	VERB
ftr-336	619	3	492	492	NUM
ftr-336	619	4	cases	case	NOUN
ftr-336	619	5	as	as	ADP
ftr-336	619	6	a	a	DET
ftr-336	619	7	result	result	NOUN
ftr-336	619	8	of	of	ADP
ftr-336	619	9	the	the	DET
ftr-336	619	10	search	search	NOUN
ftr-336	619	11	;	;	PUNCT
ftr-336	619	12	forty	forty	NUM
ftr-336	619	13	-	-	PUNCT
ftr-336	619	14	eight	eight	NUM
ftr-336	619	15	cases	case	NOUN
ftr-336	619	16	are	be	AUX
ftr-336	619	17	not	not	PART
ftr-336	619	18	relevant	relevant	ADJ
ftr-336	619	19	to	to	ADP
ftr-336	619	20	this	this	DET
ftr-336	619	21	study	study	NOUN
ftr-336	619	22	.	.	PUNCT
ftr-336	620	1	bankruptcy	bankruptcy	NOUN
ftr-336	620	2	and	and	CCONJ
ftr-336	620	3	state	state	NOUN
ftr-336	620	4	court	court	NOUN
ftr-336	620	5	decisions	decision	NOUN
ftr-336	620	6	are	be	AUX
ftr-336	620	7	excluded	exclude	VERB
ftr-336	620	8	from	from	ADP
ftr-336	620	9	the	the	DET
ftr-336	620	10	sample	sample	NOUN
ftr-336	620	11	.	.	PUNCT
ftr-336	621	1	114	114	NUM
ftr-336	621	2	.	.	PUNCT
ftr-336	622	1	james	james	PROPN
ftr-336	622	2	maule	maule	PROPN
ftr-336	622	3	,	,	PUNCT
ftr-336	622	4	instant	instant	ADJ
ftr-336	622	5	replay	replay	NOUN
ftr-336	622	6	,	,	PUNCT
ftr-336	622	7	weak	weak	ADJ
ftr-336	622	8	teams	team	NOUN
ftr-336	622	9	,	,	PUNCT
ftr-336	622	10	and	and	CCONJ
ftr-336	622	11	disputed	dispute	VERB
ftr-336	622	12	calls	call	NOUN
ftr-336	622	13	,	,	PUNCT
ftr-336	622	14	66	66	NUM
ftr-336	622	15	tenn	tenn	PROPN
ftr-336	622	16	.	.	PUNCT
ftr-336	623	1	l.	l.	PROPN
ftr-336	623	2	rev	rev	PROPN
ftr-336	623	3	.	.	PROPN
ftr-336	623	4	351	351	NUM
ftr-336	623	5	,	,	PUNCT
ftr-336	623	6	368	368	NUM
ftr-336	623	7	(	(	PUNCT
ftr-336	623	8	1999	1999	NUM
ftr-336	623	9	)	)	PUNCT
ftr-336	624	1	[	[	X
ftr-336	624	2	hereinafter	hereinafter	NOUN
ftr-336	624	3	maule	maule	NOUN
ftr-336	624	4	,	,	PUNCT
ftr-336	624	5	instant	instant	ADJ
ftr-336	624	6	replay	replay	NOUN
ftr-336	624	7	]	]	PUNCT
ftr-336	624	8	.	.	PUNCT
ftr-336	625	1	115	115	NUM
ftr-336	625	2	.	.	PUNCT
ftr-336	625	3	i.r.c	i.r.c	NOUN
ftr-336	625	4	.	.	PUNCT
ftr-336	626	1	§	§	PROPN
ftr-336	626	2	7463	7463	NUM
ftr-336	626	3	.	.	PUNCT
ftr-336	627	1	116	116	NUM
ftr-336	627	2	.	.	PUNCT
ftr-336	628	1	irs	irs	PROPN
ftr-336	628	2	data	datum	NOUN
ftr-336	628	3	book	book	NOUN
ftr-336	628	4	2010	2010	NUM
ftr-336	628	5	,	,	PUNCT
ftr-336	628	6	table	table	NOUN
ftr-336	628	7	27	27	NUM
ftr-336	628	8	.	.	PUNCT
ftr-336	629	1	there	there	PRON
ftr-336	629	2	are	be	VERB
ftr-336	629	3	three	three	NUM
ftr-336	629	4	jurisdictional	jurisdictional	ADJ
ftr-336	629	5	bases	basis	NOUN
ftr-336	629	6	upon	upon	SCONJ
ftr-336	629	7	which	which	PRON
ftr-336	629	8	the	the	DET
ftr-336	629	9	tax	tax	NOUN
ftr-336	629	10	court	court	NOUN
ftr-336	629	11	may	may	AUX
ftr-336	629	12	review	review	VERB
ftr-336	629	13	a	a	DET
ftr-336	629	14	claim	claim	NOUN
ftr-336	629	15	for	for	ADP
ftr-336	629	16	innocent	innocent	ADJ
ftr-336	629	17	spouse	spouse	NOUN
ftr-336	629	18	relief	relief	NOUN
ftr-336	629	19	.	.	PUNCT
ftr-336	630	1	first	first	ADV
ftr-336	630	2	,	,	PUNCT
ftr-336	630	3	section	section	NOUN
ftr-336	630	4	6015(e	6015(e	NOUN
ftr-336	630	5	)	)	PUNCT
ftr-336	630	6	provides	provide	VERB
ftr-336	630	7	that	that	SCONJ
ftr-336	630	8	a	a	DET
ftr-336	630	9	spouse	spouse	NOUN
ftr-336	630	10	who	who	PRON
ftr-336	630	11	has	have	AUX
ftr-336	630	12	requested	request	VERB
ftr-336	630	13	relief	relief	NOUN
ftr-336	630	14	can	can	AUX
ftr-336	630	15	petition	petition	VERB
ftr-336	630	16	the	the	DET
ftr-336	630	17	irs	irs	PROPN
ftr-336	630	18	’s	’s	PART
ftr-336	630	19	denial	denial	NOUN
ftr-336	630	20	of	of	ADP
ftr-336	630	21	relief	relief	NOUN
ftr-336	630	22	or	or	CCONJ
ftr-336	630	23	petition	petition	VERB
ftr-336	630	24	the	the	DET
ftr-336	630	25	irs	irs	PROPN
ftr-336	630	26	’s	’s	PART
ftr-336	630	27	failure	failure	NOUN
ftr-336	630	28	to	to	PART
ftr-336	630	29	make	make	VERB
ftr-336	630	30	a	a	DET
ftr-336	630	31	timely	timely	ADJ
ftr-336	630	32	determination	determination	NOUN
ftr-336	630	33	.	.	PUNCT
ftr-336	631	1	such	such	ADJ
ftr-336	631	2	cases	case	NOUN
ftr-336	631	3	are	be	AUX
ftr-336	631	4	referred	refer	VERB
ftr-336	631	5	to	to	ADP
ftr-336	631	6	as	as	SCONJ
ftr-336	631	7	“	"	PUNCT
ftr-336	631	8	stand	stand	VERB
ftr-336	631	9	alone	alone	ADV
ftr-336	631	10	”	"	PUNCT
ftr-336	631	11	cases	case	NOUN
ftr-336	631	12	in	in	SCONJ
ftr-336	631	13	that	that	SCONJ
ftr-336	631	14	they	they	PRON
ftr-336	631	15	are	be	AUX
ftr-336	631	16	independent	independent	ADJ
ftr-336	631	17	of	of	ADP
ftr-336	631	18	any	any	DET
ftr-336	631	19	deficiency	deficiency	NOUN
ftr-336	631	20	proceeding	proceeding	NOUN
ftr-336	631	21	.	.	PUNCT
ftr-336	632	1	stand	stand	VERB
ftr-336	632	2	-	-	PUNCT
ftr-336	632	3	alone	alone	ADJ
ftr-336	632	4	basis	basis	NOUN
ftr-336	632	5	was	be	AUX
ftr-336	632	6	extended	extend	VERB
ftr-336	632	7	to	to	ADP
ftr-336	632	8	section	section	NOUN
ftr-336	632	9	6015(f	6015(f	NUM
ftr-336	632	10	)	)	PUNCT
ftr-336	632	11	in	in	ADP
ftr-336	632	12	2006	2006	NUM
ftr-336	632	13	.	.	PUNCT
ftr-336	633	1	see	see	VERB
ftr-336	633	2	supra	supra	PROPN
ftr-336	633	3	note	note	PROPN
ftr-336	633	4	81	81	NUM
ftr-336	633	5	.	.	PUNCT
ftr-336	634	1	second	second	ADJ
ftr-336	634	2	,	,	PUNCT
ftr-336	634	3	the	the	DET
ftr-336	634	4	tax	tax	NOUN
ftr-336	634	5	court	court	NOUN
ftr-336	634	6	may	may	AUX
ftr-336	634	7	exercise	exercise	VERB
ftr-336	634	8	jurisdiction	jurisdiction	NOUN
ftr-336	634	9	when	when	SCONJ
ftr-336	634	10	a	a	DET
ftr-336	634	11	claim	claim	NOUN
ftr-336	634	12	is	be	AUX
ftr-336	634	13	raised	raise	VERB
ftr-336	634	14	as	as	ADP
ftr-336	634	15	an	an	DET
ftr-336	634	16	affirmative	affirmative	ADJ
ftr-336	634	17	defense	defense	NOUN
ftr-336	634	18	in	in	ADP
ftr-336	634	19	a	a	DET
ftr-336	634	20	petition	petition	NOUN
ftr-336	634	21	for	for	ADP
ftr-336	634	22	redetermination	redetermination	NOUN
ftr-336	634	23	of	of	ADP
ftr-336	634	24	a	a	DET
ftr-336	634	25	deficiency	deficiency	NOUN
ftr-336	634	26	filed	file	VERB
ftr-336	634	27	pursuant	pursuant	ADV
ftr-336	634	28	to	to	ADP
ftr-336	634	29	section	section	NOUN
ftr-336	634	30	6213(a	6213(a	NOUN
ftr-336	634	31	)	)	PUNCT
ftr-336	634	32	.	.	PUNCT
ftr-336	635	1	butler	butler	PROPN
ftr-336	635	2	v.	v.	PROPN
ftr-336	635	3	commissioner	commissioner	PROPN
ftr-336	635	4	,	,	PUNCT
ftr-336	635	5	114	114	NUM
ftr-336	635	6	t.c	t.c	PROPN
ftr-336	635	7	.	.	PROPN
ftr-336	635	8	276	276	NUM
ftr-336	635	9	,	,	PUNCT
ftr-336	635	10	287–88	287–88	NUM
ftr-336	635	11	(	(	PUNCT
ftr-336	635	12	2000	2000	NUM
ftr-336	635	13	)	)	PUNCT
ftr-336	635	14	.	.	PUNCT
ftr-336	636	1	finally	finally	ADV
ftr-336	636	2	,	,	PUNCT
ftr-336	636	3	the	the	DET
ftr-336	636	4	tax	tax	NOUN
ftr-336	636	5	court	court	NOUN
ftr-336	636	6	may	may	AUX
ftr-336	636	7	exercise	exercise	VERB
ftr-336	636	8	jurisdiction	jurisdiction	NOUN
ftr-336	636	9	when	when	SCONJ
ftr-336	636	10	the	the	DET
ftr-336	636	11	issue	issue	NOUN
ftr-336	636	12	is	be	AUX
ftr-336	636	13	properly	properly	ADV
ftr-336	636	14	raised	raise	VERB
ftr-336	636	15	in	in	ADP
ftr-336	636	16	a	a	DET
ftr-336	636	17	collection	collection	NOUN
ftr-336	636	18	proceeding	proceeding	NOUN
ftr-336	636	19	under	under	ADP
ftr-336	636	20	sections	section	NOUN
ftr-336	636	21	6320	6320	NUM
ftr-336	636	22	and	and	CCONJ
ftr-336	636	23	6330	6330	NUM
ftr-336	636	24	.	.	PUNCT
ftr-336	637	1	i.r.c	i.r.c	NOUN
ftr-336	637	2	.	.	PUNCT
ftr-336	638	1	§	§	PROPN
ftr-336	638	2	6330(c)(2)(a)(i	6330(c)(2)(a)(i	PROPN
ftr-336	638	3	)	)	PUNCT
ftr-336	638	4	.	.	PUNCT
ftr-336	639	1	117	117	NUM
ftr-336	639	2	.	.	PUNCT
ftr-336	639	3	stephen	stephen	PROPN
ftr-336	639	4	a.	a.	PROPN
ftr-336	639	5	zorn	zorn	PROPN
ftr-336	639	6	,	,	PUNCT
ftr-336	639	7	innocent	innocent	ADJ
ftr-336	639	8	spouses	spouse	NOUN
ftr-336	639	9	,	,	PUNCT
ftr-336	639	10	reasonable	reasonable	ADJ
ftr-336	639	11	women	woman	NOUN
ftr-336	639	12	and	and	CCONJ
ftr-336	639	13	divorce	divorce	NOUN
ftr-336	639	14	:	:	PUNCT
ftr-336	639	15	the	the	DET
ftr-336	639	16	gap	gap	NOUN
ftr-336	639	17	between	between	ADP
ftr-336	639	18	and	and	CCONJ
ftr-336	639	19	the	the	DET
ftr-336	639	20	internal	internal	ADJ
ftr-336	639	21	revenue	revenue	NOUN
ftr-336	639	22	code	code	NOUN
ftr-336	639	23	,	,	PUNCT
ftr-336	639	24	3	3	NUM
ftr-336	639	25	mich	mich	X
ftr-336	639	26	.	.	PUNCT
ftr-336	640	1	j.	j.	PROPN
ftr-336	640	2	gender	gender	PROPN
ftr-336	640	3	&	&	CCONJ
ftr-336	640	4	l.	l.	PROPN
ftr-336	640	5	421	421	NUM
ftr-336	640	6	,	,	PUNCT
ftr-336	640	7	424–5	424–5	X
ftr-336	640	8	(	(	PUNCT
ftr-336	640	9	1996	1996	NUM
ftr-336	640	10	)	)	PUNCT
ftr-336	641	1	[	[	X
ftr-336	641	2	hereinafter	hereinafter	NOUN
ftr-336	641	3	zorn	zorn	NOUN
ftr-336	641	4	,	,	PUNCT
ftr-336	641	5	innocent	innocent	ADJ
ftr-336	641	6	spouses	spouse	NOUN
ftr-336	641	7	]	]	PUNCT
ftr-336	641	8	.	.	PUNCT
ftr-336	642	1	650	650	NUM
ftr-336	642	2	florid	florid	ADJ
ftr-336	642	3	tax	tax	NOUN
ftr-336	642	4	review	review	NOUN
ftr-336	642	5	[	[	X
ftr-336	642	6	vol.12:8	vol.12:8	X
ftr-336	642	7	choice	choice	NOUN
ftr-336	642	8	of	of	ADP
ftr-336	642	9	courts	court	NOUN
ftr-336	642	10	tax	tax	NOUN
ftr-336	642	11	court	court	NOUN
ftr-336	642	12	court	court	NOUN
ftr-336	642	13	of	of	ADP
ftr-336	642	14	claims	claim	NOUN
ftr-336	642	15	district	district	PROPN
ftr-336	642	16	court	court	NOUN
ftr-336	642	17	circuit	circuit	NOUN
ftr-336	642	18	court	court	NOUN
ftr-336	642	19	number	number	NOUN
ftr-336	642	20	of	of	ADP
ftr-336	642	21	cases	case	NOUN
ftr-336	642	22	369	369	NUM
ftr-336	642	23	2	2	NUM
ftr-336	642	24	31	31	NUM
ftr-336	642	25	42	42	NUM
ftr-336	642	26	percentage	percentage	NOUN
ftr-336	642	27	of	of	ADP
ftr-336	642	28	cases	case	NOUN
ftr-336	642	29	83.1	83.1	NUM
ftr-336	642	30	%	%	NOUN
ftr-336	642	31	0.5	0.5	NUM
ftr-336	642	32	%	%	NOUN
ftr-336	642	33	7.0	7.0	NUM
ftr-336	642	34	%	%	NOUN
ftr-336	642	35	9.5	9.5	NUM
ftr-336	642	36	%	%	NOUN
ftr-336	642	37	number	number	NOUN
ftr-336	642	38	of	of	ADP
ftr-336	642	39	wins118	wins118	PROPN
ftr-336	642	40	136	136	NUM
ftr-336	642	41	1	1	NUM
ftr-336	642	42	9	9	NUM
ftr-336	642	43	8	8	NUM
ftr-336	642	44	winning	win	VERB
ftr-336	642	45	percentage	percentage	NOUN
ftr-336	642	46	36.9	36.9	NUM
ftr-336	642	47	%	%	NOUN
ftr-336	642	48	50.0	50.0	NUM
ftr-336	642	49	%	%	NOUN
ftr-336	642	50	29.0	29.0	NUM
ftr-336	642	51	%	%	NOUN
ftr-336	642	52	19.0	19.0	NUM
ftr-336	642	53	%	%	NOUN
ftr-336	642	54	not	not	PART
ftr-336	642	55	only	only	ADV
ftr-336	642	56	are	be	AUX
ftr-336	642	57	most	most	ADJ
ftr-336	642	58	cases	case	NOUN
ftr-336	642	59	initiated	initiate	VERB
ftr-336	642	60	in	in	ADP
ftr-336	642	61	the	the	DET
ftr-336	642	62	tax	tax	NOUN
ftr-336	642	63	court	court	NOUN
ftr-336	642	64	,	,	PUNCT
ftr-336	642	65	but	but	CCONJ
ftr-336	642	66	88.3	88.3	NUM
ftr-336	642	67	percent	percent	NOUN
ftr-336	642	68	of	of	ADP
ftr-336	642	69	the	the	DET
ftr-336	642	70	total	total	ADJ
ftr-336	642	71	taxpayer	taxpayer	NOUN
ftr-336	642	72	wins	win	NOUN
ftr-336	642	73	were	be	AUX
ftr-336	642	74	in	in	ADP
ftr-336	642	75	the	the	DET
ftr-336	642	76	tax	tax	NOUN
ftr-336	642	77	court	court	NOUN
ftr-336	642	78	and	and	CCONJ
ftr-336	642	79	taxpayers	taxpayer	NOUN
ftr-336	642	80	’	’	PART
ftr-336	642	81	tax	tax	NOUN
ftr-336	642	82	court	court	NOUN
ftr-336	642	83	winning	win	VERB
ftr-336	642	84	percentage	percentage	NOUN
ftr-336	642	85	,	,	PUNCT
ftr-336	642	86	if	if	SCONJ
ftr-336	642	87	you	you	PRON
ftr-336	642	88	discount	discount	VERB
ftr-336	642	89	the	the	DET
ftr-336	642	90	two	two	NUM
ftr-336	642	91	cases	case	NOUN
ftr-336	642	92	heard	hear	VERB
ftr-336	642	93	in	in	ADP
ftr-336	642	94	the	the	DET
ftr-336	642	95	court	court	NOUN
ftr-336	642	96	of	of	ADP
ftr-336	642	97	claims	claim	NOUN
ftr-336	642	98	,	,	PUNCT
ftr-336	642	99	is	be	AUX
ftr-336	642	100	the	the	DET
ftr-336	642	101	highest	high	ADJ
ftr-336	642	102	.	.	PUNCT
ftr-336	643	1	this	this	PRON
ftr-336	643	2	is	be	AUX
ftr-336	643	3	despite	despite	SCONJ
ftr-336	643	4	the	the	DET
ftr-336	643	5	fact	fact	NOUN
ftr-336	643	6	that	that	SCONJ
ftr-336	643	7	taxpayers	taxpayer	NOUN
ftr-336	643	8	do	do	AUX
ftr-336	643	9	not	not	PART
ftr-336	643	10	have	have	AUX
ftr-336	643	11	to	to	PART
ftr-336	643	12	prepay	prepay	VERB
ftr-336	643	13	their	their	PRON
ftr-336	643	14	liabilities	liability	NOUN
ftr-336	643	15	in	in	ADP
ftr-336	643	16	the	the	DET
ftr-336	643	17	tax	tax	NOUN
ftr-336	643	18	court	court	NOUN
ftr-336	643	19	and	and	CCONJ
ftr-336	643	20	so	so	ADV
ftr-336	643	21	weaker	weak	ADJ
ftr-336	643	22	cases	case	NOUN
ftr-336	643	23	would	would	AUX
ftr-336	643	24	presumably	presumably	ADV
ftr-336	643	25	be	be	AUX
ftr-336	643	26	brought	bring	VERB
ftr-336	643	27	there	there	ADV
ftr-336	643	28	because	because	SCONJ
ftr-336	643	29	of	of	ADP
ftr-336	643	30	the	the	DET
ftr-336	643	31	lower	low	ADJ
ftr-336	643	32	cost	cost	NOUN
ftr-336	643	33	.	.	PUNCT
ftr-336	644	1	based	base	VERB
ftr-336	644	2	on	on	ADP
ftr-336	644	3	the	the	DET
ftr-336	644	4	2010	2010	NUM
ftr-336	644	5	data	datum	NOUN
ftr-336	644	6	for	for	ADP
ftr-336	644	7	the	the	DET
ftr-336	644	8	ten	ten	NUM
ftr-336	644	9	most	most	ADV
ftr-336	644	10	litigated	litigate	VERB
ftr-336	644	11	issues	issue	NOUN
ftr-336	644	12	,	,	PUNCT
ftr-336	644	13	taxpayers	taxpayer	NOUN
ftr-336	644	14	’	’	PART
ftr-336	644	15	overall	overall	ADJ
ftr-336	644	16	success	success	NOUN
ftr-336	644	17	rate	rate	NOUN
ftr-336	644	18	of	of	ADP
ftr-336	644	19	20.6	20.6	NUM
ftr-336	644	20	percent	percent	NOUN
ftr-336	644	21	was	be	AUX
ftr-336	644	22	significantly	significantly	ADV
ftr-336	644	23	lower	low	ADJ
ftr-336	644	24	than	than	ADP
ftr-336	644	25	the	the	DET
ftr-336	644	26	34.7	34.7	NUM
ftr-336	644	27	percent	percent	NOUN
ftr-336	644	28	rate	rate	NOUN
ftr-336	644	29	in	in	ADP
ftr-336	644	30	this	this	DET
ftr-336	644	31	sample	sample	NOUN
ftr-336	644	32	for	for	ADP
ftr-336	644	33	innocent	innocent	ADJ
ftr-336	644	34	spouse	spouse	NOUN
ftr-336	644	35	relief.119	relief.119	PROPN
ftr-336	644	36	unlike	unlike	ADP
ftr-336	644	37	those	those	DET
ftr-336	644	38	studies	study	NOUN
ftr-336	644	39	finding	find	VERB
ftr-336	644	40	the	the	DET
ftr-336	644	41	tax	tax	NOUN
ftr-336	644	42	court	court	NOUN
ftr-336	644	43	biased	bias	VERB
ftr-336	644	44	in	in	ADP
ftr-336	644	45	favor	favor	NOUN
ftr-336	644	46	of	of	ADP
ftr-336	644	47	the	the	DET
ftr-336	644	48	government	government	NOUN
ftr-336	644	49	,	,	PUNCT
ftr-336	644	50	the	the	DET
ftr-336	644	51	tax	tax	NOUN
ftr-336	644	52	court	court	NOUN
ftr-336	644	53	is	be	AUX
ftr-336	644	54	not	not	PART
ftr-336	644	55	dismissive	dismissive	ADJ
ftr-336	644	56	of	of	ADP
ftr-336	644	57	innocent	innocent	ADJ
ftr-336	644	58	spouse	spouse	NOUN
ftr-336	644	59	claims.120	claims.120	NOUN
ftr-336	644	60	in	in	ADP
ftr-336	644	61	fact	fact	NOUN
ftr-336	644	62	,	,	PUNCT
ftr-336	644	63	in	in	ADP
ftr-336	644	64	united	united	PROPN
ftr-336	644	65	states	states	PROPN
ftr-336	645	1	v.	v.	ADP
ftr-336	645	2	boscaljon,121	boscaljon,121	VERB
ftr-336	645	3	the	the	DET
ftr-336	645	4	court	court	NOUN
ftr-336	645	5	ordered	order	VERB
ftr-336	645	6	that	that	SCONJ
ftr-336	645	7	an	an	DET
ftr-336	645	8	innocent	innocent	ADJ
ftr-336	645	9	spouse	spouse	NOUN
ftr-336	645	10	claim	claim	NOUN
ftr-336	645	11	be	be	AUX
ftr-336	645	12	raised	raise	VERB
ftr-336	645	13	for	for	ADP
ftr-336	645	14	a	a	DET
ftr-336	645	15	74	74	NUM
ftr-336	645	16	-	-	PUNCT
ftr-336	645	17	year	year	NOUN
ftr-336	645	18	-	-	PUNCT
ftr-336	645	19	old	old	ADJ
ftr-336	645	20	wife	wife	NOUN
ftr-336	645	21	even	even	ADV
ftr-336	645	22	though	though	SCONJ
ftr-336	645	23	she	she	PRON
ftr-336	645	24	had	have	AUX
ftr-336	645	25	not	not	PART
ftr-336	645	26	requested	request	VERB
ftr-336	645	27	such	such	ADJ
ftr-336	645	28	relief.122	relief.122	NOUN
ftr-336	645	29	however	however	ADV
ftr-336	645	30	,	,	PUNCT
ftr-336	645	31	throwing	throw	VERB
ftr-336	645	32	oneself	oneself	PRON
ftr-336	645	33	,	,	PUNCT
ftr-336	645	34	or	or	CCONJ
ftr-336	645	35	one	one	NUM
ftr-336	645	36	’s	’s	PART
ftr-336	645	37	client	client	NOUN
ftr-336	645	38	,	,	PUNCT
ftr-336	645	39	on	on	ADP
ftr-336	645	40	the	the	DET
ftr-336	645	41	mercy	mercy	NOUN
ftr-336	645	42	of	of	ADP
ftr-336	645	43	the	the	DET
ftr-336	645	44	tax	tax	NOUN
ftr-336	645	45	court	court	NOUN
ftr-336	645	46	does	do	AUX
ftr-336	645	47	not	not	PART
ftr-336	645	48	often	often	ADV
ftr-336	645	49	work	work	VERB
ftr-336	645	50	.	.	PUNCT
ftr-336	646	1	in	in	ADP
ftr-336	646	2	gormeley	gormeley	PROPN
ftr-336	646	3	v.	v.	ADP
ftr-336	646	4	118	118	NUM
ftr-336	646	5	.	.	PUNCT
ftr-336	646	6	counted	count	VERB
ftr-336	646	7	as	as	ADP
ftr-336	646	8	wins	win	NOUN
ftr-336	646	9	for	for	ADP
ftr-336	646	10	the	the	DET
ftr-336	646	11	requesting	request	VERB
ftr-336	646	12	spouse	spouse	NOUN
ftr-336	646	13	and	and	CCONJ
ftr-336	646	14	not	not	PART
ftr-336	646	15	for	for	ADP
ftr-336	646	16	an	an	DET
ftr-336	646	17	intervenor	intervenor	NOUN
ftr-336	646	18	.	.	PUNCT
ftr-336	647	1	119	119	NUM
ftr-336	647	2	.	.	PUNCT
ftr-336	647	3	nta	nta	PROPN
ftr-336	647	4	,	,	PUNCT
ftr-336	647	5	2010	2010	NUM
ftr-336	647	6	annual	annual	ADJ
ftr-336	647	7	report	report	NOUN
ftr-336	647	8	,	,	PUNCT
ftr-336	647	9	supra	supra	PROPN
ftr-336	647	10	note	note	PROPN
ftr-336	647	11	17	17	NUM
ftr-336	647	12	,	,	PUNCT
ftr-336	647	13	at	at	ADP
ftr-336	647	14	417	417	NUM
ftr-336	647	15	.	.	PUNCT
ftr-336	648	1	because	because	SCONJ
ftr-336	648	2	of	of	ADP
ftr-336	648	3	the	the	DET
ftr-336	648	4	irs	irs	PROPN
ftr-336	648	5	’s	’s	PART
ftr-336	648	6	recent	recent	ADJ
ftr-336	648	7	change	change	NOUN
ftr-336	648	8	in	in	ADP
ftr-336	648	9	position	position	NOUN
ftr-336	648	10	on	on	ADP
ftr-336	648	11	the	the	DET
ftr-336	648	12	statute	statute	NOUN
ftr-336	648	13	of	of	ADP
ftr-336	648	14	limitations	limitation	NOUN
ftr-336	648	15	for	for	ADP
ftr-336	648	16	section	section	NOUN
ftr-336	648	17	6015(f	6015(f	NUM
ftr-336	648	18	)	)	PUNCT
ftr-336	648	19	,	,	PUNCT
ftr-336	648	20	six	six	NUM
ftr-336	648	21	cases	case	NOUN
ftr-336	648	22	will	will	AUX
ftr-336	648	23	result	result	VERB
ftr-336	648	24	in	in	ADP
ftr-336	648	25	taxpayer	taxpayer	NOUN
ftr-336	648	26	victories	victory	NOUN
ftr-336	648	27	.	.	PUNCT
ftr-336	649	1	notice	notice	VERB
ftr-336	649	2	2011	2011	NUM
ftr-336	649	3	-	-	SYM
ftr-336	649	4	70	70	NUM
ftr-336	649	5	,	,	PUNCT
ftr-336	649	6	2011	2011	NUM
ftr-336	649	7	-	-	SYM
ftr-336	649	8	32	32	NUM
ftr-336	649	9	i.r.b	i.r.b	NOUN
ftr-336	649	10	.	.	PUNCT
ftr-336	649	11	135	135	NUM
ftr-336	649	12	.	.	PUNCT
ftr-336	650	1	these	these	DET
ftr-336	650	2	cases	case	NOUN
ftr-336	650	3	are	be	AUX
ftr-336	650	4	not	not	PART
ftr-336	650	5	counted	count	VERB
ftr-336	650	6	as	as	ADP
ftr-336	650	7	winning	win	VERB
ftr-336	650	8	cases	case	NOUN
ftr-336	650	9	in	in	ADP
ftr-336	650	10	this	this	DET
ftr-336	650	11	sample	sample	NOUN
ftr-336	650	12	because	because	SCONJ
ftr-336	650	13	the	the	DET
ftr-336	650	14	change	change	NOUN
ftr-336	650	15	was	be	AUX
ftr-336	650	16	beyond	beyond	ADP
ftr-336	650	17	the	the	DET
ftr-336	650	18	period	period	NOUN
ftr-336	650	19	of	of	ADP
ftr-336	650	20	review	review	NOUN
ftr-336	650	21	.	.	PUNCT
ftr-336	651	1	120	120	NUM
ftr-336	651	2	.	.	PUNCT
ftr-336	652	1	for	for	ADP
ftr-336	652	2	the	the	DET
ftr-336	652	3	debate	debate	NOUN
ftr-336	652	4	regarding	regard	VERB
ftr-336	652	5	the	the	DET
ftr-336	652	6	tax	tax	NOUN
ftr-336	652	7	court	court	NOUN
ftr-336	652	8	’s	’s	PART
ftr-336	652	9	bias	bias	NOUN
ftr-336	652	10	,	,	PUNCT
ftr-336	652	11	see	see	VERB
ftr-336	652	12	maule	maule	NOUN
ftr-336	652	13	,	,	PUNCT
ftr-336	652	14	instant	instant	ADJ
ftr-336	652	15	replay	replay	NOUN
ftr-336	652	16	,	,	PUNCT
ftr-336	652	17	supra	supra	PROPN
ftr-336	652	18	note	note	PROPN
ftr-336	652	19	114	114	NUM
ftr-336	652	20	;	;	PUNCT
ftr-336	653	1	deborah	deborah	PROPN
ftr-336	653	2	a.	a.	NOUN
ftr-336	653	3	geier	geier	PROPN
ftr-336	653	4	,	,	PUNCT
ftr-336	653	5	the	the	DET
ftr-336	653	6	tax	tax	NOUN
ftr-336	653	7	court	court	NOUN
ftr-336	653	8	,	,	PUNCT
ftr-336	653	9	article	article	PROPN
ftr-336	653	10	iii	iii	PROPN
ftr-336	653	11	,	,	PUNCT
ftr-336	653	12	and	and	CCONJ
ftr-336	653	13	the	the	DET
ftr-336	653	14	proposal	proposal	NOUN
ftr-336	653	15	advanced	advance	VERB
ftr-336	653	16	by	by	ADP
ftr-336	653	17	the	the	DET
ftr-336	653	18	federal	federal	ADJ
ftr-336	653	19	courts	courts	PROPN
ftr-336	653	20	study	study	NOUN
ftr-336	653	21	committee	committee	NOUN
ftr-336	653	22	:	:	PUNCT
ftr-336	653	23	a	a	DET
ftr-336	653	24	study	study	NOUN
ftr-336	653	25	in	in	ADP
ftr-336	653	26	applied	apply	VERB
ftr-336	653	27	constitutional	constitutional	ADJ
ftr-336	653	28	theory	theory	NOUN
ftr-336	653	29	,	,	PUNCT
ftr-336	653	30	76	76	NUM
ftr-336	653	31	cornell	cornell	PROPN
ftr-336	653	32	l.	l.	PROPN
ftr-336	653	33	rev	rev	PROPN
ftr-336	653	34	.	.	PROPN
ftr-336	653	35	985	985	NUM
ftr-336	653	36	,	,	PUNCT
ftr-336	653	37	998–1000	998–1000	NUM
ftr-336	653	38	(	(	PUNCT
ftr-336	653	39	1991	1991	NUM
ftr-336	653	40	)	)	PUNCT
ftr-336	653	41	.	.	PUNCT
ftr-336	654	1	one	one	NUM
ftr-336	654	2	study	study	NOUN
ftr-336	654	3	concludes	conclude	VERB
ftr-336	654	4	that	that	SCONJ
ftr-336	654	5	tax	tax	NOUN
ftr-336	654	6	court	court	NOUN
ftr-336	654	7	trial	trial	NOUN
ftr-336	654	8	judges	judge	NOUN
ftr-336	654	9	,	,	PUNCT
ftr-336	654	10	but	but	CCONJ
ftr-336	654	11	not	not	PART
ftr-336	654	12	appellate	appellate	ADJ
ftr-336	654	13	judges	judge	NOUN
ftr-336	654	14	,	,	PUNCT
ftr-336	654	15	do	do	AUX
ftr-336	654	16	exhibit	exhibit	VERB
ftr-336	654	17	a	a	DET
ftr-336	654	18	bias	bias	NOUN
ftr-336	654	19	.	.	PUNCT
ftr-336	655	1	b.	b.	PROPN
ftr-336	655	2	anthony	anthony	PROPN
ftr-336	655	3	billings	billing	NOUN
ftr-336	655	4	et	et	PROPN
ftr-336	655	5	al	al	PROPN
ftr-336	655	6	.	.	PROPN
ftr-336	655	7	are	be	AUX
ftr-336	655	8	u.s	u.s	PROPN
ftr-336	655	9	.	.	PROPN
ftr-336	655	10	tax	tax	NOUN
ftr-336	655	11	court	court	NOUN
ftr-336	655	12	decisions	decision	NOUN
ftr-336	655	13	subject	subject	ADJ
ftr-336	655	14	to	to	ADP
ftr-336	655	15	the	the	DET
ftr-336	655	16	bias	bias	NOUN
ftr-336	655	17	of	of	ADP
ftr-336	655	18	the	the	DET
ftr-336	655	19	judge	judge	NOUN
ftr-336	655	20	?	?	PUNCT
ftr-336	656	1	55	55	NUM
ftr-336	656	2	tax	tax	NOUN
ftr-336	656	3	notes	note	NOUN
ftr-336	656	4	1259	1259	NUM
ftr-336	656	5	,	,	PUNCT
ftr-336	656	6	1266	1266	NUM
ftr-336	656	7	(	(	PUNCT
ftr-336	656	8	1992	1992	NUM
ftr-336	656	9	)	)	PUNCT
ftr-336	657	1	[	[	X
ftr-336	657	2	hereinafter	hereinafter	NOUN
ftr-336	657	3	billings	billing	NOUN
ftr-336	657	4	,	,	PUNCT
ftr-336	657	5	decisions	decision	NOUN
ftr-336	657	6	]	]	PUNCT
ftr-336	657	7	.	.	PUNCT
ftr-336	658	1	121	121	NUM
ftr-336	658	2	.	.	PUNCT
ftr-336	658	3	105	105	NUM
ftr-336	658	4	a.f.t.r	a.f.t.r	PROPN
ftr-336	658	5	.	.	PUNCT
ftr-336	659	1	2d	2d	NUM
ftr-336	659	2	1501	1501	NUM
ftr-336	659	3	(	(	PUNCT
ftr-336	659	4	2010	2010	NUM
ftr-336	659	5	)	)	PUNCT
ftr-336	659	6	.	.	PUNCT
ftr-336	660	1	122	122	NUM
ftr-336	660	2	.	.	PUNCT
ftr-336	661	1	i	i	PRON
ftr-336	661	2	d.	d.	VERB
ftr-336	661	3	it	it	PRON
ftr-336	661	4	is	be	AUX
ftr-336	661	5	unlikely	unlikely	ADJ
ftr-336	661	6	ms	ms	PROPN
ftr-336	661	7	.	.	PROPN
ftr-336	661	8	boscaljon	boscaljon	NOUN
ftr-336	661	9	was	be	AUX
ftr-336	661	10	granted	grant	VERB
ftr-336	661	11	relief	relief	NOUN
ftr-336	661	12	because	because	SCONJ
ftr-336	661	13	her	her	PRON
ftr-336	661	14	house	house	NOUN
ftr-336	661	15	was	be	AUX
ftr-336	661	16	ultimately	ultimately	ADV
ftr-336	661	17	foreclosed	foreclose	VERB
ftr-336	661	18	upon	upon	SCONJ
ftr-336	661	19	.	.	PUNCT
ftr-336	662	1	see	see	VERB
ftr-336	662	2	2010	2010	NUM
ftr-336	662	3	u.s	u.s	PROPN
ftr-336	662	4	.	.	PROPN
ftr-336	662	5	dist	dist	PROPN
ftr-336	662	6	.	.	PUNCT
ftr-336	663	1	lexis	lexis	NOUN
ftr-336	663	2	46354	46354	NUM
ftr-336	663	3	.	.	PUNCT
ftr-336	664	1	2012	2012	NUM
ftr-336	664	2	]	]	PUNCT
ftr-336	664	3	empirical	empirical	ADJ
ftr-336	664	4	study	study	NOUN
ftr-336	664	5	of	of	ADP
ftr-336	664	6	innocent	innocent	ADJ
ftr-336	664	7	spouse	spouse	NOUN
ftr-336	664	8	relief	relief	NOUN
ftr-336	664	9	651	651	NUM
ftr-336	664	10	commissioner,123	commissioner,123	NOUN
ftr-336	664	11	the	the	DET
ftr-336	664	12	court	court	NOUN
ftr-336	664	13	quoted	quote	VERB
ftr-336	664	14	the	the	DET
ftr-336	664	15	requesting	request	VERB
ftr-336	664	16	spouse	spouse	NOUN
ftr-336	664	17	’s	’s	PART
ftr-336	664	18	counsel	counsel	NOUN
ftr-336	664	19	as	as	ADP
ftr-336	664	20	stating	state	VERB
ftr-336	664	21	,	,	PUNCT
ftr-336	664	22	“	"	PUNCT
ftr-336	664	23	so	so	CCONJ
ftr-336	664	24	,	,	PUNCT
ftr-336	664	25	what	what	PRON
ftr-336	664	26	i	i	PRON
ftr-336	664	27	’m	’m	VERB
ftr-336	664	28	trying	try	VERB
ftr-336	664	29	to	to	PART
ftr-336	664	30	ask	ask	VERB
ftr-336	664	31	the	the	DET
ftr-336	664	32	court	court	NOUN
ftr-336	664	33	here	here	ADV
ftr-336	664	34	to	to	PART
ftr-336	664	35	do	do	VERB
ftr-336	664	36	is	be	AUX
ftr-336	664	37	try	try	VERB
ftr-336	664	38	to	to	PART
ftr-336	664	39	help	help	VERB
ftr-336	664	40	my	my	PRON
ftr-336	664	41	client	client	NOUN
ftr-336	664	42	out	out	ADV
ftr-336	664	43	here	here	ADV
ftr-336	664	44	by	by	ADP
ftr-336	664	45	finding	find	VERB
ftr-336	664	46	a	a	DET
ftr-336	664	47	way	way	NOUN
ftr-336	664	48	to	to	PART
ftr-336	664	49	rule	rule	VERB
ftr-336	664	50	because	because	SCONJ
ftr-336	664	51	this	this	PRON
ftr-336	664	52	is	be	AUX
ftr-336	664	53	an	an	DET
ftr-336	664	54	equitable	equitable	ADJ
ftr-336	664	55	thing	thing	NOUN
ftr-336	664	56	that	that	PRON
ftr-336	664	57	congress	congress	PROPN
ftr-336	664	58	really	really	ADV
ftr-336	664	59	wanted	want	VERB
ftr-336	664	60	to	to	PART
ftr-336	664	61	help	help	VERB
ftr-336	664	62	taxpayers	taxpayer	NOUN
ftr-336	664	63	get	get	VERB
ftr-336	664	64	some	some	DET
ftr-336	664	65	ruling	ruling	NOUN
ftr-336	664	66	from	from	ADP
ftr-336	664	67	the	the	DET
ftr-336	664	68	court	court	NOUN
ftr-336	664	69	under	under	ADP
ftr-336	664	70	6015(e).”124	6015(e).”124	NOUN
ftr-336	664	71	the	the	DET
ftr-336	664	72	court	court	NOUN
ftr-336	664	73	would	would	AUX
ftr-336	664	74	not	not	PART
ftr-336	664	75	overlook	overlook	VERB
ftr-336	664	76	that	that	SCONJ
ftr-336	664	77	the	the	DET
ftr-336	664	78	client	client	NOUN
ftr-336	664	79	had	have	AUX
ftr-336	664	80	not	not	PART
ftr-336	664	81	filed	file	VERB
ftr-336	664	82	a	a	DET
ftr-336	664	83	petition	petition	NOUN
ftr-336	664	84	within	within	ADP
ftr-336	664	85	the	the	DET
ftr-336	664	86	90	90	NUM
ftr-336	664	87	-	-	PUNCT
ftr-336	664	88	day	day	NOUN
ftr-336	664	89	window	window	NOUN
ftr-336	664	90	and	and	CCONJ
ftr-336	664	91	,	,	PUNCT
ftr-336	664	92	therefore	therefore	ADV
ftr-336	664	93	,	,	PUNCT
ftr-336	664	94	the	the	DET
ftr-336	664	95	court	court	NOUN
ftr-336	664	96	did	do	AUX
ftr-336	664	97	not	not	PART
ftr-336	664	98	have	have	VERB
ftr-336	664	99	jurisdiction	jurisdiction	NOUN
ftr-336	664	100	to	to	PART
ftr-336	664	101	evaluate	evaluate	VERB
ftr-336	664	102	the	the	DET
ftr-336	664	103	merits	merit	NOUN
ftr-336	664	104	of	of	ADP
ftr-336	664	105	the	the	DET
ftr-336	664	106	case.125	case.125	NOUN
ftr-336	664	107	the	the	DET
ftr-336	664	108	tax	tax	NOUN
ftr-336	664	109	court	court	NOUN
ftr-336	664	110	,	,	PUNCT
ftr-336	664	111	where	where	SCONJ
ftr-336	664	112	the	the	DET
ftr-336	664	113	majority	majority	NOUN
ftr-336	664	114	of	of	ADP
ftr-336	664	115	innocent	innocent	ADJ
ftr-336	664	116	spouse	spouse	NOUN
ftr-336	664	117	cases	case	NOUN
ftr-336	664	118	are	be	AUX
ftr-336	664	119	heard	hear	VERB
ftr-336	664	120	,	,	PUNCT
ftr-336	664	121	is	be	AUX
ftr-336	664	122	composed	compose	VERB
ftr-336	664	123	of	of	ADP
ftr-336	664	124	nineteen	nineteen	NUM
ftr-336	664	125	judges	judge	NOUN
ftr-336	664	126	(	(	PUNCT
ftr-336	664	127	sixteen	sixteen	NUM
ftr-336	664	128	judges	judge	NOUN
ftr-336	664	129	are	be	AUX
ftr-336	664	130	currently	currently	ADV
ftr-336	664	131	sitting	sit	VERB
ftr-336	664	132	)	)	PUNCT
ftr-336	664	133	who	who	PRON
ftr-336	664	134	have	have	AUX
ftr-336	664	135	each	each	PRON
ftr-336	664	136	been	be	AUX
ftr-336	664	137	appointed	appoint	VERB
ftr-336	664	138	by	by	ADP
ftr-336	664	139	the	the	DET
ftr-336	664	140	president	president	NOUN
ftr-336	664	141	and	and	CCONJ
ftr-336	664	142	confirmed	confirm	VERB
ftr-336	664	143	by	by	ADP
ftr-336	664	144	the	the	DET
ftr-336	664	145	senate	senate	PROPN
ftr-336	664	146	for	for	ADP
ftr-336	664	147	fifteen	fifteen	NUM
ftr-336	664	148	-	-	PUNCT
ftr-336	664	149	year	year	NOUN
ftr-336	664	150	terms	term	NOUN
ftr-336	664	151	.	.	PUNCT
ftr-336	665	1	unless	unless	SCONJ
ftr-336	665	2	the	the	DET
ftr-336	665	3	tax	tax	NOUN
ftr-336	665	4	court	court	NOUN
ftr-336	665	5	sits	sit	VERB
ftr-336	665	6	en	en	ADP
ftr-336	665	7	banc	banc	NOUN
ftr-336	665	8	,	,	PUNCT
ftr-336	665	9	decisions	decision	NOUN
ftr-336	665	10	by	by	ADP
ftr-336	665	11	individual	individual	ADJ
ftr-336	665	12	judges	judge	NOUN
ftr-336	665	13	who	who	PRON
ftr-336	665	14	hear	hear	VERB
ftr-336	665	15	cases	case	NOUN
ftr-336	665	16	are	be	AUX
ftr-336	665	17	reviewed	review	VERB
ftr-336	665	18	by	by	ADP
ftr-336	665	19	the	the	DET
ftr-336	665	20	chief	chief	ADJ
ftr-336	665	21	judge	judge	NOUN
ftr-336	665	22	and	and	CCONJ
ftr-336	665	23	,	,	PUNCT
ftr-336	665	24	possibly	possibly	ADV
ftr-336	665	25	,	,	PUNCT
ftr-336	665	26	the	the	DET
ftr-336	665	27	full	full	ADJ
ftr-336	665	28	tax	tax	NOUN
ftr-336	665	29	court.126	court.126	NOUN
ftr-336	665	30	in	in	ADP
ftr-336	665	31	addition	addition	NOUN
ftr-336	665	32	to	to	ADP
ftr-336	665	33	regular	regular	ADJ
ftr-336	665	34	judges	judge	NOUN
ftr-336	665	35	,	,	PUNCT
ftr-336	665	36	special	special	ADJ
ftr-336	665	37	trial	trial	NOUN
ftr-336	665	38	judges	judge	NOUN
ftr-336	665	39	may	may	AUX
ftr-336	665	40	be	be	AUX
ftr-336	665	41	appointed	appoint	VERB
ftr-336	665	42	by	by	ADP
ftr-336	665	43	the	the	DET
ftr-336	665	44	chief	chief	ADJ
ftr-336	665	45	judge	judge	NOUN
ftr-336	665	46	from	from	ADP
ftr-336	665	47	time	time	NOUN
ftr-336	665	48	to	to	ADP
ftr-336	665	49	time	time	NOUN
ftr-336	665	50	.	.	PUNCT
ftr-336	666	1	the	the	DET
ftr-336	666	2	following	follow	VERB
ftr-336	666	3	chart	chart	NOUN
ftr-336	666	4	only	only	ADV
ftr-336	666	5	includes	include	VERB
ftr-336	666	6	judges	judge	NOUN
ftr-336	666	7	who	who	PRON
ftr-336	666	8	have	have	AUX
ftr-336	666	9	ruled	rule	VERB
ftr-336	666	10	on	on	ADP
ftr-336	666	11	at	at	ADV
ftr-336	666	12	least	least	ADV
ftr-336	666	13	five	five	NUM
ftr-336	666	14	innocent	innocent	ADJ
ftr-336	666	15	spouse	spouse	NOUN
ftr-336	666	16	cases	case	NOUN
ftr-336	666	17	.	.	PUNCT
ftr-336	667	1	123	123	NUM
ftr-336	667	2	.	.	PUNCT
ftr-336	668	1	98	98	NUM
ftr-336	668	2	t.c.m	t.c.m	NOUN
ftr-336	668	3	.	.	PUNCT
ftr-336	669	1	(	(	PUNCT
ftr-336	669	2	cch	cch	PROPN
ftr-336	669	3	)	)	PUNCT
ftr-336	669	4	420	420	NUM
ftr-336	669	5	,	,	PUNCT
ftr-336	669	6	t.c.m	t.c.m	INTJ
ftr-336	669	7	.	.	PUNCT
ftr-336	670	1	(	(	PUNCT
ftr-336	670	2	ria	ria	PROPN
ftr-336	670	3	)	)	PUNCT
ftr-336	670	4	¶	¶	PROPN
ftr-336	670	5	2009	2009	NUM
ftr-336	670	6	-	-	SYM
ftr-336	670	7	252	252	NUM
ftr-336	670	8	.	.	PUNCT
ftr-336	670	9	124	124	NUM
ftr-336	670	10	.	.	PUNCT
ftr-336	671	1	i	i	PRON
ftr-336	671	2	d.	d.	PROPN
ftr-336	671	3	,	,	PUNCT
ftr-336	671	4	98	98	NUM
ftr-336	671	5	t.c.m	t.c.m	NOUN
ftr-336	671	6	.	.	PUNCT
ftr-336	672	1	(	(	PUNCT
ftr-336	672	2	cch	cch	PROPN
ftr-336	672	3	)	)	PUNCT
ftr-336	672	4	420	420	NUM
ftr-336	672	5	,	,	PUNCT
ftr-336	672	6	421	421	NUM
ftr-336	672	7	,	,	PUNCT
ftr-336	672	8	t.c.m	t.c.m	INTJ
ftr-336	672	9	.	.	PUNCT
ftr-336	673	1	(	(	PUNCT
ftr-336	673	2	ria	ria	PROPN
ftr-336	673	3	)	)	PUNCT
ftr-336	673	4	¶	¶	PROPN
ftr-336	673	5	2009	2009	NUM
ftr-336	673	6	-	-	SYM
ftr-336	673	7	252	252	NUM
ftr-336	673	8	at	at	ADP
ftr-336	673	9	1859	1859	NUM
ftr-336	673	10	.	.	PUNCT
ftr-336	674	1	125	125	NUM
ftr-336	674	2	.	.	PUNCT
ftr-336	675	1	i	i	PRON
ftr-336	675	2	d.	d.	PROPN
ftr-336	675	3	,	,	PUNCT
ftr-336	675	4	98	98	NUM
ftr-336	675	5	t.c.m	t.c.m	NOUN
ftr-336	675	6	.	.	PUNCT
ftr-336	676	1	(	(	PUNCT
ftr-336	676	2	cch	cch	PROPN
ftr-336	676	3	)	)	PUNCT
ftr-336	676	4	420	420	NUM
ftr-336	676	5	,	,	PUNCT
ftr-336	676	6	421–22	421–22	NUM
ftr-336	676	7	,	,	PUNCT
ftr-336	676	8	t.c.m	t.c.m	INTJ
ftr-336	676	9	.	.	PUNCT
ftr-336	677	1	(	(	PUNCT
ftr-336	677	2	ria	ria	PROPN
ftr-336	677	3	)	)	PUNCT
ftr-336	677	4	¶	¶	PROPN
ftr-336	677	5	2009	2009	NUM
ftr-336	677	6	-	-	SYM
ftr-336	677	7	252	252	NUM
ftr-336	677	8	at	at	ADP
ftr-336	677	9	1860	1860	NUM
ftr-336	677	10	.	.	PUNCT
ftr-336	678	1	see	see	VERB
ftr-336	678	2	also	also	ADV
ftr-336	678	3	carlton	carlton	PROPN
ftr-336	678	4	smith	smith	PROPN
ftr-336	678	5	,	,	PUNCT
ftr-336	678	6	how	how	SCONJ
ftr-336	678	7	can	can	AUX
ftr-336	678	8	one	one	NUM
ftr-336	678	9	argue	argue	VERB
ftr-336	678	10	‘	'	PUNCT
ftr-336	678	11	it	it	PRON
ftr-336	678	12	’s	’	VERB
ftr-336	678	13	not	not	PART
ftr-336	678	14	my	my	PRON
ftr-336	678	15	joint	joint	ADJ
ftr-336	678	16	return	return	NOUN
ftr-336	678	17	’	'	PUNCT
ftr-336	678	18	in	in	ADP
ftr-336	678	19	tax	tax	NOUN
ftr-336	678	20	court	court	NOUN
ftr-336	678	21	?	?	PUNCT
ftr-336	678	22	,	,	PUNCT
ftr-336	678	23	124	124	NUM
ftr-336	678	24	tax	tax	NOUN
ftr-336	678	25	notes	note	NOUN
ftr-336	678	26	1266	1266	NUM
ftr-336	678	27	(	(	PUNCT
ftr-336	678	28	2009	2009	NUM
ftr-336	678	29	)	)	PUNCT
ftr-336	678	30	.	.	PUNCT
ftr-336	679	1	the	the	DET
ftr-336	679	2	case	case	NOUN
ftr-336	679	3	was	be	AUX
ftr-336	679	4	appealed	appeal	VERB
ftr-336	679	5	to	to	ADP
ftr-336	679	6	the	the	DET
ftr-336	679	7	third	third	ADJ
ftr-336	679	8	circuit	circuit	NOUN
ftr-336	679	9	but	but	CCONJ
ftr-336	679	10	,	,	PUNCT
ftr-336	679	11	before	before	ADP
ftr-336	679	12	appeal	appeal	NOUN
ftr-336	679	13	,	,	PUNCT
ftr-336	679	14	the	the	DET
ftr-336	679	15	irs	irs	PROPN
ftr-336	679	16	abated	abate	VERB
ftr-336	679	17	assessment	assessment	NOUN
ftr-336	679	18	because	because	SCONJ
ftr-336	679	19	of	of	ADP
ftr-336	679	20	an	an	DET
ftr-336	679	21	improperly	improperly	ADV
ftr-336	679	22	filed	file	VERB
ftr-336	679	23	notice	notice	NOUN
ftr-336	679	24	of	of	ADP
ftr-336	679	25	determination	determination	NOUN
ftr-336	679	26	.	.	PUNCT
ftr-336	680	1	email	email	NOUN
ftr-336	680	2	with	with	ADP
ftr-336	680	3	carl	carl	PROPN
ftr-336	680	4	smith	smith	PROPN
ftr-336	680	5	,	,	PUNCT
ftr-336	680	6	cardozo	cardozo	PROPN
ftr-336	680	7	tax	tax	PROPN
ftr-336	680	8	clinic	clinic	PROPN
ftr-336	680	9	,	,	PUNCT
ftr-336	680	10	june	june	PROPN
ftr-336	680	11	5	5	NUM
ftr-336	680	12	,	,	PUNCT
ftr-336	680	13	2011	2011	NUM
ftr-336	680	14	.	.	PUNCT
ftr-336	681	1	126	126	NUM
ftr-336	681	2	.	.	PUNCT
ftr-336	682	1	billings	billing	NOUN
ftr-336	682	2	,	,	PUNCT
ftr-336	682	3	decisions	decision	NOUN
ftr-336	682	4	,	,	PUNCT
ftr-336	682	5	supra	supra	PROPN
ftr-336	682	6	note	note	NOUN
ftr-336	682	7	120	120	NUM
ftr-336	682	8	,	,	PUNCT
ftr-336	682	9	at	at	ADP
ftr-336	682	10	1266	1266	NUM
ftr-336	682	11	.	.	PUNCT
ftr-336	683	1	652	652	NUM
ftr-336	683	2	florid	florid	ADJ
ftr-336	683	3	tax	tax	NOUN
ftr-336	683	4	review	review	NOUN
ftr-336	683	5	[	[	X
ftr-336	683	6	vol.12:8	vol.12:8	PROPN
ftr-336	683	7	tax	tax	NOUN
ftr-336	683	8	court	court	NOUN
ftr-336	683	9	judges	judge	NOUN
ftr-336	683	10	hearing	hear	VERB
ftr-336	683	11	innocent	innocent	ADJ
ftr-336	683	12	spouse	spouse	NOUN
ftr-336	683	13	cases	case	NOUN
ftr-336	683	14	chiechi	chiechi	ADJ
ftr-336	683	15	cohen	cohen	PROPN
ftr-336	683	16	colvin	colvin	PROPN
ftr-336	683	17	dawson	dawson	PROPN
ftr-336	683	18	foley	foley	PROPN
ftr-336	683	19	gerber	gerber	PROPN
ftr-336	683	20	goeke	goeke	PROPN
ftr-336	683	21	appointing	appoint	VERB
ftr-336	683	22	president	president	PROPN
ftr-336	683	23	bush	bush	PROPN
ftr-336	683	24	reagan	reagan	PROPN
ftr-336	683	25	reagan	reagan	PROPN
ftr-336	683	26	kennedy	kennedy	PROPN
ftr-336	683	27	clinton	clinton	PROPN
ftr-336	683	28	reagan	reagan	PROPN
ftr-336	683	29	w.	w.	PROPN
ftr-336	683	30	bush	bush	PROPN
ftr-336	683	31	sex	sex	NOUN
ftr-336	683	32	female	female	ADJ
ftr-336	683	33	female	female	ADJ
ftr-336	683	34	male	male	ADJ
ftr-336	683	35	male	male	ADJ
ftr-336	683	36	male	male	ADJ
ftr-336	683	37	male	male	ADJ
ftr-336	683	38	male	male	NOUN
ftr-336	683	39	no	no	INTJ
ftr-336	683	40	.	.	PUNCT
ftr-336	683	41	of	of	ADP
ftr-336	683	42	cases	case	NOUN
ftr-336	683	43	14	14	NUM
ftr-336	683	44	23	23	NUM
ftr-336	683	45	10	10	NUM
ftr-336	683	46	9	9	NUM
ftr-336	683	47	9	9	NUM
ftr-336	683	48	10	10	NUM
ftr-336	683	49	19	19	NUM
ftr-336	683	50	taxpayer	taxpayer	NOUN
ftr-336	683	51	won	win	VERB
ftr-336	683	52	2	2	NUM
ftr-336	683	53	4	4	NUM
ftr-336	683	54	6	6	NUM
ftr-336	683	55	6	6	NUM
ftr-336	683	56	3	3	NUM
ftr-336	683	57	3	3	NUM
ftr-336	683	58	10	10	NUM
ftr-336	683	59	winning	win	VERB
ftr-336	683	60	percentage	percentage	NOUN
ftr-336	683	61	14.3	14.3	NUM
ftr-336	683	62	%	%	NOUN
ftr-336	683	63	17.4	17.4	NUM
ftr-336	683	64	%	%	NOUN
ftr-336	683	65	60.0	60.0	NUM
ftr-336	683	66	%	%	NOUN
ftr-336	683	67	66.7	66.7	NUM
ftr-336	683	68	%	%	NOUN
ftr-336	683	69	33.3	33.3	NUM
ftr-336	683	70	%	%	NOUN
ftr-336	683	71	30.0	30.0	NUM
ftr-336	683	72	%	%	NOUN
ftr-336	683	73	52.6	52.6	NUM
ftr-336	683	74	%	%	NOUN
ftr-336	683	75	haines	haine	NOUN
ftr-336	683	76	halpern	halpern	PROPN
ftr-336	683	77	holmes	holmes	PROPN
ftr-336	683	78	jacobs	jacobs	PROPN
ftr-336	683	79	kroupa	kroupa	PROPN
ftr-336	683	80	laro	laro	PROPN
ftr-336	683	81	marvel	marvel	PROPN
ftr-336	683	82	appointing	appoint	VERB
ftr-336	683	83	president	president	PROPN
ftr-336	683	84	w.	w.	PROPN
ftr-336	683	85	bush	bush	PROPN
ftr-336	683	86	bush	bush	PROPN
ftr-336	683	87	w.	w.	PROPN
ftr-336	683	88	bush	bush	PROPN
ftr-336	683	89	reagan	reagan	PROPN
ftr-336	683	90	w.	w.	PROPN
ftr-336	683	91	bush	bush	PROPN
ftr-336	683	92	bush	bush	PROPN
ftr-336	683	93	clinton	clinton	PROPN
ftr-336	683	94	sex	sex	NOUN
ftr-336	683	95	male	male	ADJ
ftr-336	683	96	male	male	ADJ
ftr-336	683	97	male	male	ADJ
ftr-336	683	98	male	male	ADJ
ftr-336	683	99	female	female	ADJ
ftr-336	683	100	male	male	ADJ
ftr-336	683	101	female	female	ADJ
ftr-336	683	102	no	no	NOUN
ftr-336	683	103	.	.	PUNCT
ftr-336	684	1	of	of	ADP
ftr-336	684	2	cases	case	NOUN
ftr-336	684	3	14	14	NUM
ftr-336	684	4	6	6	NUM
ftr-336	684	5	12	12	NUM
ftr-336	684	6	5	5	NUM
ftr-336	684	7	8	8	NUM
ftr-336	684	8	8	8	NUM
ftr-336	684	9	15	15	NUM
ftr-336	684	10	taxpayer	taxpayer	NOUN
ftr-336	684	11	won	win	VERB
ftr-336	684	12	7	7	NUM
ftr-336	684	13	3	3	NUM
ftr-336	684	14	5	5	NUM
ftr-336	684	15	3	3	NUM
ftr-336	684	16	2	2	NUM
ftr-336	684	17	1	1	NUM
ftr-336	684	18	7	7	NUM
ftr-336	684	19	winning	win	VERB
ftr-336	684	20	percentage	percentage	NOUN
ftr-336	684	21	50.0	50.0	NUM
ftr-336	684	22	%	%	NOUN
ftr-336	684	23	50.0	50.0	NUM
ftr-336	684	24	%	%	NOUN
ftr-336	684	25	41.7	41.7	NUM
ftr-336	684	26	%	%	NOUN
ftr-336	684	27	60.0	60.0	NUM
ftr-336	684	28	%	%	NOUN
ftr-336	684	29	25.0	25.0	NUM
ftr-336	684	30	%	%	NOUN
ftr-336	684	31	12.5	12.5	NUM
ftr-336	684	32	%	%	NOUN
ftr-336	684	33	46.7	46.7	NUM
ftr-336	684	34	%	%	NOUN
ftr-336	684	35	nims	nims	PROPN
ftr-336	684	36	ruwe	ruwe	PROPN
ftr-336	684	37	swift	swift	PROPN
ftr-336	684	38	thornton	thornton	PROPN
ftr-336	684	39	vasquez	vasquez	PROPN
ftr-336	684	40	wells	wells	PROPN
ftr-336	684	41	wherry	wherry	PROPN
ftr-336	684	42	appointing	appoint	VERB
ftr-336	684	43	president	president	PROPN
ftr-336	684	44	carter	carter	PROPN
ftr-336	684	45	reagan	reagan	PROPN
ftr-336	684	46	reagan	reagan	PROPN
ftr-336	684	47	clinton	clinton	PROPN
ftr-336	684	48	clinton	clinton	PROPN
ftr-336	684	49	reagan	reagan	PROPN
ftr-336	684	50	w.	w.	PROPN
ftr-336	684	51	bush	bush	PROPN
ftr-336	684	52	sex	sex	NOUN
ftr-336	684	53	male	male	ADJ
ftr-336	684	54	male	male	ADJ
ftr-336	684	55	male	male	ADJ
ftr-336	684	56	male	male	ADJ
ftr-336	684	57	male	male	ADJ
ftr-336	684	58	male	male	ADJ
ftr-336	684	59	male	male	NOUN
ftr-336	684	60	no	no	INTJ
ftr-336	684	61	.	.	PUNCT
ftr-336	685	1	of	of	ADP
ftr-336	685	2	cases	case	NOUN
ftr-336	685	3	7	7	NUM
ftr-336	685	4	16	16	NUM
ftr-336	685	5	9	9	NUM
ftr-336	685	6	10	10	NUM
ftr-336	685	7	20	20	NUM
ftr-336	685	8	10	10	NUM
ftr-336	685	9	10	10	NUM
ftr-336	685	10	taxpayer	taxpayer	NOUN
ftr-336	685	11	won	win	VERB
ftr-336	685	12	2	2	NUM
ftr-336	685	13	9	9	NUM
ftr-336	685	14	5	5	NUM
ftr-336	685	15	2	2	NUM
ftr-336	685	16	6	6	NUM
ftr-336	685	17	0	0	NUM
ftr-336	685	18	1	1	NUM
ftr-336	685	19	winning	win	VERB
ftr-336	685	20	percentage	percentage	NOUN
ftr-336	685	21	28.6	28.6	NUM
ftr-336	685	22	%	%	NOUN
ftr-336	685	23	56.3	56.3	NUM
ftr-336	685	24	%	%	NOUN
ftr-336	685	25	55.6	55.6	NUM
ftr-336	685	26	%	%	NOUN
ftr-336	685	27	20.0	20.0	NUM
ftr-336	685	28	%	%	NOUN
ftr-336	685	29	30.0	30.0	NUM
ftr-336	685	30	%	%	NOUN
ftr-336	685	31	0.0	0.0	NUM
ftr-336	685	32	%	%	NOUN
ftr-336	686	1	10.0	10.0	NUM
ftr-336	686	2	%	%	NOUN
ftr-336	686	3	armen	arman	NOUN
ftr-336	686	4	carluzzo	carluzzo	PROPN
ftr-336	686	5	couvillion	couvillion	PROPN
ftr-336	686	6	dean	dean	PROPN
ftr-336	686	7	goldberg	goldberg	PROPN
ftr-336	686	8	panuthos	panuthos	PROPN
ftr-336	686	9	appointing	appoint	VERB
ftr-336	686	10	president	president	PROPN
ftr-336	686	11	special	special	ADJ
ftr-336	686	12	trial	trial	NOUN
ftr-336	686	13	judge	judge	NOUN
ftr-336	686	14	special	special	ADJ
ftr-336	686	15	trial	trial	NOUN
ftr-336	686	16	judge	judge	NOUN
ftr-336	686	17	special	special	ADJ
ftr-336	686	18	trial	trial	NOUN
ftr-336	686	19	judge	judge	NOUN
ftr-336	686	20	special	special	ADJ
ftr-336	686	21	trial	trial	NOUN
ftr-336	686	22	judge	judge	NOUN
ftr-336	686	23	special	special	ADJ
ftr-336	686	24	trial	trial	NOUN
ftr-336	686	25	judge	judge	NOUN
ftr-336	686	26	special	special	ADJ
ftr-336	686	27	trial	trial	NOUN
ftr-336	686	28	judge	judge	NOUN
ftr-336	686	29	sex	sex	NOUN
ftr-336	686	30	male	male	ADJ
ftr-336	686	31	male	male	ADJ
ftr-336	686	32	male	male	ADJ
ftr-336	686	33	male	male	ADJ
ftr-336	686	34	male	male	ADJ
ftr-336	686	35	male	male	NOUN
ftr-336	686	36	no	no	INTJ
ftr-336	686	37	.	.	PUNCT
ftr-336	687	1	of	of	ADP
ftr-336	687	2	cases	case	NOUN
ftr-336	687	3	12	12	NUM
ftr-336	687	4	11	11	NUM
ftr-336	687	5	17	17	NUM
ftr-336	687	6	23	23	NUM
ftr-336	687	7	17	17	NUM
ftr-336	687	8	16	16	NUM
ftr-336	687	9	taxpayer	taxpayer	NOUN
ftr-336	687	10	won	win	VERB
ftr-336	687	11	6	6	NUM
ftr-336	687	12	4	4	NUM
ftr-336	687	13	5	5	NUM
ftr-336	687	14	8	8	NUM
ftr-336	687	15	6	6	NUM
ftr-336	687	16	6	6	NUM
ftr-336	687	17	winning	win	VERB
ftr-336	687	18	percentage	percentage	NOUN
ftr-336	687	19	50.0	50.0	NUM
ftr-336	687	20	%	%	NOUN
ftr-336	687	21	36.4	36.4	NUM
ftr-336	687	22	%	%	NOUN
ftr-336	687	23	29.4	29.4	NUM
ftr-336	687	24	%	%	NOUN
ftr-336	687	25	34.8	34.8	NUM
ftr-336	687	26	%	%	NOUN
ftr-336	687	27	35.3	35.3	NUM
ftr-336	687	28	%	%	NOUN
ftr-336	687	29	37.5	37.5	NUM
ftr-336	687	30	%	%	NOUN
ftr-336	687	31	2012	2012	NUM
ftr-336	687	32	]	]	PUNCT
ftr-336	687	33	empirical	empirical	ADJ
ftr-336	687	34	study	study	NOUN
ftr-336	687	35	of	of	ADP
ftr-336	687	36	innocent	innocent	ADJ
ftr-336	687	37	spouse	spouse	NOUN
ftr-336	687	38	relief	relief	NOUN
ftr-336	687	39	653	653	NUM
ftr-336	687	40	from	from	ADP
ftr-336	687	41	this	this	DET
ftr-336	687	42	sample	sample	NOUN
ftr-336	687	43	of	of	ADP
ftr-336	687	44	cases	case	NOUN
ftr-336	687	45	,	,	PUNCT
ftr-336	687	46	there	there	PRON
ftr-336	687	47	is	be	VERB
ftr-336	687	48	a	a	DET
ftr-336	687	49	wide	wide	ADJ
ftr-336	687	50	range	range	NOUN
ftr-336	687	51	of	of	ADP
ftr-336	687	52	success	success	NOUN
ftr-336	687	53	rates	rate	NOUN
ftr-336	687	54	before	before	ADP
ftr-336	687	55	these	these	DET
ftr-336	687	56	judges	judge	NOUN
ftr-336	687	57	,	,	PUNCT
ftr-336	687	58	ranging	range	VERB
ftr-336	687	59	from	from	ADP
ftr-336	687	60	0	0	NUM
ftr-336	687	61	percent	percent	NOUN
ftr-336	687	62	to	to	ADP
ftr-336	687	63	66.7	66.7	NUM
ftr-336	687	64	percent	percent	NOUN
ftr-336	687	65	.	.	PUNCT
ftr-336	688	1	the	the	DET
ftr-336	688	2	political	political	ADJ
ftr-336	688	3	party	party	NOUN
ftr-336	688	4	of	of	ADP
ftr-336	688	5	the	the	DET
ftr-336	688	6	appointing	appoint	VERB
ftr-336	688	7	president	president	NOUN
ftr-336	688	8	does	do	AUX
ftr-336	688	9	not	not	PART
ftr-336	688	10	appear	appear	VERB
ftr-336	688	11	to	to	PART
ftr-336	688	12	influence	influence	VERB
ftr-336	688	13	the	the	DET
ftr-336	688	14	likelihood	likelihood	NOUN
ftr-336	688	15	of	of	ADP
ftr-336	688	16	a	a	DET
ftr-336	688	17	judge	judge	NOUN
ftr-336	688	18	’s	’s	PART
ftr-336	688	19	decisions	decision	NOUN
ftr-336	688	20	.	.	PUNCT
ftr-336	689	1	the	the	DET
ftr-336	689	2	number	number	NOUN
ftr-336	689	3	of	of	ADP
ftr-336	689	4	female	female	ADJ
ftr-336	689	5	judges	judge	NOUN
ftr-336	689	6	is	be	AUX
ftr-336	689	7	small	small	ADJ
ftr-336	689	8	but	but	CCONJ
ftr-336	689	9	it	it	PRON
ftr-336	689	10	too	too	ADV
ftr-336	689	11	does	do	AUX
ftr-336	689	12	not	not	PART
ftr-336	689	13	appear	appear	VERB
ftr-336	689	14	to	to	PART
ftr-336	689	15	be	be	AUX
ftr-336	689	16	an	an	DET
ftr-336	689	17	indicator	indicator	NOUN
ftr-336	689	18	,	,	PUNCT
ftr-336	689	19	although	although	SCONJ
ftr-336	689	20	female	female	ADJ
ftr-336	689	21	judges	judge	NOUN
ftr-336	689	22	appointed	appoint	VERB
ftr-336	689	23	by	by	ADP
ftr-336	689	24	republican	republican	ADJ
ftr-336	689	25	presidents	president	NOUN
ftr-336	689	26	have	have	VERB
ftr-336	689	27	a	a	DET
ftr-336	689	28	lower	low	ADJ
ftr-336	689	29	-	-	PUNCT
ftr-336	689	30	than	than	ADP
ftr-336	689	31	-	-	PUNCT
ftr-336	689	32	average	average	ADJ
ftr-336	689	33	taxpayer	taxpayer	NOUN
ftr-336	689	34	success	success	NOUN
ftr-336	689	35	rate	rate	NOUN
ftr-336	689	36	of	of	ADP
ftr-336	689	37	17.8	17.8	NUM
ftr-336	689	38	percent	percent	NOUN
ftr-336	689	39	.	.	PUNCT
ftr-336	690	1	although	although	SCONJ
ftr-336	690	2	taxpayers	taxpayer	NOUN
ftr-336	690	3	are	be	AUX
ftr-336	690	4	more	more	ADV
ftr-336	690	5	likely	likely	ADJ
ftr-336	690	6	to	to	PART
ftr-336	690	7	win	win	VERB
ftr-336	690	8	before	before	ADP
ftr-336	690	9	special	special	ADJ
ftr-336	690	10	trial	trial	NOUN
ftr-336	690	11	judges	judge	NOUN
ftr-336	690	12	,	,	PUNCT
ftr-336	690	13	at	at	ADP
ftr-336	690	14	a	a	DET
ftr-336	690	15	37.5	37.5	NUM
ftr-336	690	16	percent	percent	NOUN
ftr-336	690	17	rate	rate	NOUN
ftr-336	690	18	,	,	PUNCT
ftr-336	690	19	the	the	DET
ftr-336	690	20	number	number	NOUN
ftr-336	690	21	is	be	AUX
ftr-336	690	22	not	not	PART
ftr-336	690	23	significantly	significantly	ADV
ftr-336	690	24	higher	high	ADJ
ftr-336	690	25	than	than	ADP
ftr-336	690	26	the	the	DET
ftr-336	690	27	winning	win	VERB
ftr-336	690	28	percentage	percentage	NOUN
ftr-336	690	29	before	before	ADP
ftr-336	690	30	regular	regular	ADJ
ftr-336	690	31	judges	judge	NOUN
ftr-336	690	32	,	,	PUNCT
ftr-336	690	33	35.7	35.7	NUM
ftr-336	690	34	percent	percent	NOUN
ftr-336	690	35	.	.	PUNCT
ftr-336	691	1	of	of	ADP
ftr-336	691	2	course	course	ADV
ftr-336	691	3	,	,	PUNCT
ftr-336	691	4	to	to	ADP
ftr-336	691	5	the	the	DET
ftr-336	691	6	extent	extent	NOUN
ftr-336	691	7	past	past	NOUN
ftr-336	691	8	decisions	decision	NOUN
ftr-336	691	9	are	be	AUX
ftr-336	691	10	an	an	DET
ftr-336	691	11	indicator	indicator	NOUN
ftr-336	691	12	of	of	ADP
ftr-336	691	13	future	future	ADJ
ftr-336	691	14	holdings	holding	NOUN
ftr-336	691	15	,	,	PUNCT
ftr-336	691	16	there	there	PRON
ftr-336	691	17	are	be	VERB
ftr-336	691	18	some	some	DET
ftr-336	691	19	judges	judge	NOUN
ftr-336	691	20	that	that	SCONJ
ftr-336	691	21	a	a	DET
ftr-336	691	22	taxpayer	taxpayer	NOUN
ftr-336	691	23	would	would	AUX
ftr-336	691	24	rather	rather	ADV
ftr-336	691	25	come	come	VERB
ftr-336	691	26	before	before	ADV
ftr-336	691	27	than	than	ADP
ftr-336	691	28	others	other	NOUN
ftr-336	691	29	.	.	PUNCT
ftr-336	692	1	there	there	PRON
ftr-336	692	2	was	be	VERB
ftr-336	692	3	a	a	DET
ftr-336	692	4	dissent	dissent	NOUN
ftr-336	692	5	in	in	ADP
ftr-336	692	6	only	only	ADV
ftr-336	692	7	eleven	eleven	NUM
ftr-336	692	8	cases	case	NOUN
ftr-336	692	9	heard	hear	VERB
ftr-336	692	10	by	by	ADP
ftr-336	692	11	the	the	DET
ftr-336	692	12	full	full	ADJ
ftr-336	692	13	court	court	NOUN
ftr-336	692	14	,	,	PUNCT
ftr-336	692	15	or	or	CCONJ
ftr-336	692	16	2.5	2.5	NUM
ftr-336	692	17	percent	percent	NOUN
ftr-336	692	18	,	,	PUNCT
ftr-336	692	19	despite	despite	SCONJ
ftr-336	692	20	the	the	DET
ftr-336	692	21	lack	lack	NOUN
ftr-336	692	22	of	of	ADP
ftr-336	692	23	agreement	agreement	NOUN
ftr-336	692	24	as	as	ADP
ftr-336	692	25	to	to	ADP
ftr-336	692	26	the	the	DET
ftr-336	692	27	meaning	meaning	NOUN
ftr-336	692	28	of	of	ADP
ftr-336	692	29	various	various	ADJ
ftr-336	692	30	equitable	equitable	ADJ
ftr-336	692	31	factors	factor	NOUN
ftr-336	692	32	discussed	discuss	VERB
ftr-336	692	33	below	below	ADV
ftr-336	692	34	.	.	PUNCT
ftr-336	693	1	all	all	DET
ftr-336	693	2	but	but	SCONJ
ftr-336	693	3	two	two	NUM
ftr-336	693	4	of	of	ADP
ftr-336	693	5	these	these	DET
ftr-336	693	6	cases	case	NOUN
ftr-336	693	7	involved	involve	VERB
ftr-336	693	8	primarily	primarily	ADV
ftr-336	693	9	procedural	procedural	ADJ
ftr-336	693	10	issues	issue	NOUN
ftr-336	693	11	,	,	PUNCT
ftr-336	693	12	namely	namely	ADV
ftr-336	693	13	the	the	DET
ftr-336	693	14	scope	scope	NOUN
ftr-336	693	15	of	of	ADP
ftr-336	693	16	judicial	judicial	ADJ
ftr-336	693	17	review	review	NOUN
ftr-336	693	18	of	of	ADP
ftr-336	693	19	irs	irs	PROPN
ftr-336	693	20	determinations	determination	NOUN
ftr-336	693	21	and	and	CCONJ
ftr-336	693	22	whether	whether	SCONJ
ftr-336	693	23	the	the	DET
ftr-336	693	24	regulatorily	regulatorily	ADV
ftr-336	693	25	-	-	PUNCT
ftr-336	693	26	imposed	impose	VERB
ftr-336	693	27	two	two	NUM
ftr-336	693	28	-	-	PUNCT
ftr-336	693	29	year	year	NOUN
ftr-336	693	30	limit	limit	NOUN
ftr-336	693	31	for	for	ADP
ftr-336	693	32	appeals	appeal	NOUN
ftr-336	693	33	under	under	ADP
ftr-336	693	34	section	section	NOUN
ftr-336	693	35	6015(f	6015(f	NUM
ftr-336	693	36	)	)	PUNCT
ftr-336	693	37	was	be	AUX
ftr-336	693	38	permissible	permissible	ADJ
ftr-336	693	39	.	.	PUNCT
ftr-336	694	1	the	the	DET
ftr-336	694	2	latter	latter	ADJ
ftr-336	694	3	issue	issue	NOUN
ftr-336	694	4	has	have	AUX
ftr-336	694	5	received	receive	VERB
ftr-336	694	6	much	much	ADJ
ftr-336	694	7	attention.127	attention.127	NOUN
ftr-336	694	8	although	although	SCONJ
ftr-336	694	9	the	the	DET
ftr-336	694	10	statutory	statutory	ADJ
ftr-336	694	11	language	language	NOUN
ftr-336	694	12	of	of	ADP
ftr-336	694	13	section	section	NOUN
ftr-336	694	14	6015(b	6015(b	PROPN
ftr-336	694	15	)	)	PUNCT
ftr-336	694	16	and	and	CCONJ
ftr-336	694	17	(	(	PUNCT
ftr-336	694	18	c	c	X
ftr-336	694	19	)	)	PUNCT
ftr-336	694	20	expressly	expressly	ADV
ftr-336	694	21	imposes	impose	VERB
ftr-336	694	22	a	a	DET
ftr-336	694	23	two	two	NUM
ftr-336	694	24	-	-	PUNCT
ftr-336	694	25	year	year	NOUN
ftr-336	694	26	window	window	NOUN
ftr-336	694	27	for	for	SCONJ
ftr-336	694	28	taxpayers	taxpayer	NOUN
ftr-336	694	29	to	to	PART
ftr-336	694	30	apply	apply	VERB
ftr-336	694	31	for	for	ADP
ftr-336	694	32	relief	relief	NOUN
ftr-336	694	33	,	,	PUNCT
ftr-336	694	34	until	until	ADP
ftr-336	694	35	july	july	PROPN
ftr-336	694	36	2011	2011	NUM
ftr-336	694	37	the	the	DET
ftr-336	694	38	treasury	treasury	PROPN
ftr-336	694	39	department	department	PROPN
ftr-336	694	40	imposed	impose	VERB
ftr-336	694	41	the	the	DET
ftr-336	694	42	same	same	ADJ
ftr-336	694	43	limit	limit	NOUN
ftr-336	694	44	for	for	ADP
ftr-336	694	45	claims	claim	NOUN
ftr-336	694	46	for	for	ADP
ftr-336	694	47	relief	relief	NOUN
ftr-336	694	48	under	under	ADP
ftr-336	694	49	section	section	NOUN
ftr-336	694	50	6015(f).128	6015(f).128	PROPN
ftr-336	694	51	the	the	DET
ftr-336	694	52	validity	validity	NOUN
ftr-336	694	53	of	of	ADP
ftr-336	694	54	this	this	DET
ftr-336	694	55	regulatory	regulatory	ADJ
ftr-336	694	56	limit	limit	NOUN
ftr-336	694	57	was	be	AUX
ftr-336	694	58	repeatedly	repeatedly	ADV
ftr-336	694	59	contested	contest	VERB
ftr-336	694	60	in	in	ADP
ftr-336	694	61	the	the	DET
ftr-336	694	62	courts	court	NOUN
ftr-336	694	63	.	.	PUNCT
ftr-336	695	1	in	in	ADP
ftr-336	695	2	lantz	lantz	PROPN
ftr-336	696	1	v.	v.	PROPN
ftr-336	696	2	commissioner,129	commissioner,129	PROPN
ftr-336	696	3	a	a	DET
ftr-336	696	4	divided	divide	VERB
ftr-336	696	5	tax	tax	NOUN
ftr-336	696	6	court	court	NOUN
ftr-336	696	7	held	hold	VERB
ftr-336	696	8	the	the	DET
ftr-336	696	9	regulation	regulation	NOUN
ftr-336	696	10	was	be	AUX
ftr-336	696	11	invalid	invalid	ADJ
ftr-336	696	12	,	,	PUNCT
ftr-336	696	13	a	a	DET
ftr-336	696	14	holding	holding	NOUN
ftr-336	696	15	that	that	PRON
ftr-336	696	16	was	be	AUX
ftr-336	696	17	followed	follow	VERB
ftr-336	696	18	in	in	ADP
ftr-336	696	19	manella	manella	PROPN
ftr-336	696	20	v.	v.	ADP
ftr-336	696	21	commissioner,130	commissioner,130	PROPN
ftr-336	697	1	but	but	CCONJ
ftr-336	697	2	their	their	PRON
ftr-336	697	3	decisions	decision	NOUN
ftr-336	697	4	were	be	AUX
ftr-336	697	5	overturned	overturn	VERB
ftr-336	697	6	by	by	ADP
ftr-336	697	7	the	the	DET
ftr-336	697	8	127	127	NUM
ftr-336	697	9	.	.	PUNCT
ftr-336	698	1	nta	nta	PROPN
ftr-336	698	2	,	,	PUNCT
ftr-336	698	3	2010	2010	NUM
ftr-336	698	4	annual	annual	ADJ
ftr-336	698	5	report	report	NOUN
ftr-336	698	6	,	,	PUNCT
ftr-336	698	7	supra	supra	PROPN
ftr-336	698	8	note	note	PROPN
ftr-336	698	9	17	17	NUM
ftr-336	698	10	;	;	PUNCT
ftr-336	698	11	bryan	bryan	PROPN
ftr-336	698	12	t.	t.	PROPN
ftr-336	698	13	camp	camp	PROPN
ftr-336	698	14	,	,	PUNCT
ftr-336	698	15	interpreting	interpret	VERB
ftr-336	698	16	statutory	statutory	ADJ
ftr-336	698	17	silence	silence	NOUN
ftr-336	698	18	,	,	PUNCT
ftr-336	698	19	128	128	NUM
ftr-336	698	20	tax	tax	NOUN
ftr-336	698	21	notes	note	NOUN
ftr-336	698	22	501	501	NUM
ftr-336	698	23	(	(	PUNCT
ftr-336	698	24	2010	2010	NUM
ftr-336	698	25	)	)	PUNCT
ftr-336	698	26	;	;	PUNCT
ftr-336	698	27	patrick	patrick	PROPN
ftr-336	698	28	j.	j.	PROPN
ftr-336	698	29	smith	smith	PROPN
ftr-336	698	30	,	,	PUNCT
ftr-336	698	31	gaps	gap	NOUN
ftr-336	698	32	in	in	ADP
ftr-336	698	33	the	the	DET
ftr-336	698	34	seventh	seventh	ADJ
ftr-336	698	35	circuit	circuit	NOUN
ftr-336	698	36	’s	’s	PART
ftr-336	698	37	reasoning	reasoning	NOUN
ftr-336	698	38	in	in	ADP
ftr-336	698	39	lantz	lantz	PROPN
ftr-336	698	40	,	,	PUNCT
ftr-336	698	41	128	128	NUM
ftr-336	698	42	tax	tax	NOUN
ftr-336	698	43	notes	note	NOUN
ftr-336	698	44	1375	1375	NUM
ftr-336	698	45	(	(	PUNCT
ftr-336	698	46	2010	2010	NUM
ftr-336	698	47	)	)	PUNCT
ftr-336	698	48	;	;	PUNCT
ftr-336	698	49	robert	robert	PROPN
ftr-336	698	50	b.	b.	PROPN
ftr-336	698	51	nadler	nadler	PROPN
ftr-336	698	52	,	,	PUNCT
ftr-336	698	53	equitable	equitable	ADJ
ftr-336	698	54	relief	relief	NOUN
ftr-336	698	55	:	:	PUNCT
ftr-336	698	56	time	time	NOUN
ftr-336	698	57	to	to	PART
ftr-336	698	58	level	level	VERB
ftr-336	698	59	the	the	DET
ftr-336	698	60	playing	play	VERB
ftr-336	698	61	field	field	NOUN
ftr-336	698	62	,	,	PUNCT
ftr-336	698	63	133	133	NUM
ftr-336	698	64	tax	tax	NOUN
ftr-336	698	65	notes	note	NOUN
ftr-336	698	66	899	899	NUM
ftr-336	698	67	,	,	PUNCT
ftr-336	698	68	902	902	NUM
ftr-336	698	69	–	–	PUNCT
ftr-336	698	70	03	03	NUM
ftr-336	698	71	(	(	PUNCT
ftr-336	698	72	2006	2006	NUM
ftr-336	698	73	)	)	PUNCT
ftr-336	698	74	;	;	PUNCT
ftr-336	698	75	william	william	PROPN
ftr-336	698	76	brown	brown	PROPN
ftr-336	698	77	,	,	PUNCT
ftr-336	698	78	recent	recent	ADJ
ftr-336	698	79	cases	case	NOUN
ftr-336	698	80	expand	expand	VERB
ftr-336	698	81	potential	potential	NOUN
ftr-336	698	82	for	for	ADP
ftr-336	698	83	obtaining	obtain	VERB
ftr-336	698	84	innocent	innocent	ADJ
ftr-336	698	85	spouse	spouse	NOUN
ftr-336	698	86	relief	relief	NOUN
ftr-336	698	87	,	,	PUNCT
ftr-336	698	88	83	83	NUM
ftr-336	698	89	practical	practical	ADJ
ftr-336	698	90	tax	tax	NOUN
ftr-336	698	91	strategies	strategy	NOUN
ftr-336	698	92	86	86	NUM
ftr-336	698	93	,	,	PUNCT
ftr-336	698	94	90	90	NUM
ftr-336	698	95	(	(	PUNCT
ftr-336	698	96	2009	2009	NUM
ftr-336	698	97	)	)	PUNCT
ftr-336	698	98	.	.	PUNCT
ftr-336	699	1	128	128	NUM
ftr-336	699	2	.	.	PUNCT
ftr-336	700	1	notice	notice	VERB
ftr-336	700	2	2011	2011	NUM
ftr-336	700	3	-	-	SYM
ftr-336	700	4	70	70	NUM
ftr-336	700	5	,	,	PUNCT
ftr-336	700	6	supra	supra	PROPN
ftr-336	700	7	note	note	PROPN
ftr-336	700	8	119	119	NUM
ftr-336	700	9	;	;	PUNCT
ftr-336	700	10	reg	reg	NOUN
ftr-336	700	11	.	.	PUNCT
ftr-336	701	1	§	§	PROPN
ftr-336	701	2	1.6015	1.6015	NUM
ftr-336	701	3	-	-	PUNCT
ftr-336	701	4	5(b)(1	5(b)(1	NUM
ftr-336	701	5	)	)	PUNCT
ftr-336	701	6	;	;	PUNCT
ftr-336	701	7	t.d	t.d	PROPN
ftr-336	701	8	.	.	PROPN
ftr-336	701	9	9003	9003	NUM
ftr-336	701	10	,	,	PUNCT
ftr-336	701	11	2002	2002	NUM
ftr-336	701	12	-	-	SYM
ftr-336	701	13	32	32	NUM
ftr-336	701	14	i.r.b	i.r.b	NOUN
ftr-336	701	15	.	.	PUNCT
ftr-336	702	1	294	294	NUM
ftr-336	702	2	.	.	PUNCT
ftr-336	703	1	this	this	PRON
ftr-336	703	2	was	be	AUX
ftr-336	703	3	despite	despite	SCONJ
ftr-336	703	4	a	a	DET
ftr-336	703	5	letter	letter	NOUN
ftr-336	703	6	from	from	ADP
ftr-336	703	7	commissioner	commissioner	PROPN
ftr-336	703	8	shulman	shulman	PROPN
ftr-336	703	9	to	to	ADP
ftr-336	703	10	jim	jim	PROPN
ftr-336	703	11	mcdermott	mcdermott	PROPN
ftr-336	703	12	,	,	PUNCT
ftr-336	703	13	u.s	u.s	PROPN
ftr-336	703	14	.	.	PROPN
ftr-336	703	15	house	house	PROPN
ftr-336	703	16	of	of	ADP
ftr-336	703	17	representatives	representative	NOUN
ftr-336	703	18	(	(	PUNCT
ftr-336	703	19	apr	apr	PROPN
ftr-336	703	20	.	.	PROPN
ftr-336	703	21	20	20	NUM
ftr-336	703	22	,	,	PUNCT
ftr-336	703	23	2011	2011	NUM
ftr-336	703	24	)	)	PUNCT
ftr-336	703	25	,	,	PUNCT
ftr-336	703	26	2011	2011	NUM
ftr-336	703	27	tnt	tnt	PROPN
ftr-336	703	28	86–34	86–34	NUM
ftr-336	703	29	.	.	PUNCT
ftr-336	704	1	moreover	moreover	ADV
ftr-336	704	2	,	,	PUNCT
ftr-336	704	3	the	the	DET
ftr-336	704	4	treasury	treasury	PROPN
ftr-336	704	5	department	department	PROPN
ftr-336	704	6	’s	’s	PART
ftr-336	704	7	chief	chief	ADJ
ftr-336	704	8	counsel	counsel	NOUN
ftr-336	704	9	instructed	instruct	VERB
ftr-336	704	10	the	the	DET
ftr-336	704	11	irs	irs	PROPN
ftr-336	704	12	attorneys	attorney	NOUN
ftr-336	704	13	not	not	PART
ftr-336	704	14	to	to	PART
ftr-336	704	15	seek	seek	VERB
ftr-336	704	16	summary	summary	NOUN
ftr-336	704	17	judgment	judgment	NOUN
ftr-336	704	18	for	for	ADP
ftr-336	704	19	violating	violate	VERB
ftr-336	704	20	the	the	DET
ftr-336	704	21	two	two	NUM
ftr-336	704	22	-	-	PUNCT
ftr-336	704	23	year	year	NOUN
ftr-336	704	24	limit	limit	NOUN
ftr-336	704	25	but	but	CCONJ
ftr-336	704	26	to	to	PART
ftr-336	704	27	continue	continue	VERB
ftr-336	704	28	to	to	PART
ftr-336	704	29	argue	argue	VERB
ftr-336	704	30	that	that	SCONJ
ftr-336	704	31	relief	relief	NOUN
ftr-336	704	32	is	be	AUX
ftr-336	704	33	unavailable	unavailable	ADJ
ftr-336	704	34	.	.	PUNCT
ftr-336	705	1	office	office	NOUN
ftr-336	705	2	of	of	ADP
ftr-336	705	3	chief	chief	ADJ
ftr-336	705	4	counsel	counsel	NOUN
ftr-336	705	5	,	,	PUNCT
ftr-336	705	6	c.c.n	c.c.n	NOUN
ftr-336	705	7	.	.	PUNCT
ftr-336	705	8	cc-2009	cc-2009	PROPN
ftr-336	705	9	-	-	PUNCT
ftr-336	705	10	012	012	NUM
ftr-336	705	11	,	,	PUNCT
ftr-336	705	12	designation	designation	NOUN
ftr-336	705	13	for	for	ADP
ftr-336	705	14	litigation	litigation	NOUN
ftr-336	705	15	:	:	PUNCT
ftr-336	705	16	validity	validity	NOUN
ftr-336	705	17	of	of	ADP
ftr-336	705	18	two	two	NUM
ftr-336	705	19	-	-	PUNCT
ftr-336	705	20	year	year	NOUN
ftr-336	705	21	deadline	deadline	NOUN
ftr-336	705	22	for	for	ADP
ftr-336	705	23	section	section	NOUN
ftr-336	705	24	6015(f	6015(f	NUM
ftr-336	705	25	)	)	PUNCT
ftr-336	705	26	claims	claim	NOUN
ftr-336	705	27	under	under	ADP
ftr-336	705	28	treas	treas	PROPN
ftr-336	705	29	.	.	PUNCT
ftr-336	706	1	reg	reg	PROPN
ftr-336	706	2	.	.	PUNCT
ftr-336	707	1	§	§	PROPN
ftr-336	707	2	1.6015	1.6015	NUM
ftr-336	707	3	-	-	SYM
ftr-336	707	4	5(b)(1	5(b)(1	NUM
ftr-336	707	5	)	)	PUNCT
ftr-336	707	6	(	(	PUNCT
ftr-336	707	7	2009	2009	NUM
ftr-336	707	8	)	)	PUNCT
ftr-336	707	9	;	;	PUNCT
ftr-336	707	10	office	office	NOUN
ftr-336	707	11	of	of	ADP
ftr-336	707	12	chief	chief	ADJ
ftr-336	707	13	counsel	counsel	NOUN
ftr-336	707	14	,	,	PUNCT
ftr-336	707	15	c.c.n	c.c.n	NOUN
ftr-336	707	16	.	.	PUNCT
ftr-336	707	17	2010	2010	NUM
ftr-336	707	18	-	-	SYM
ftr-336	707	19	11	11	NUM
ftr-336	707	20	,	,	PUNCT
ftr-336	707	21	validity	validity	NOUN
ftr-336	707	22	of	of	ADP
ftr-336	707	23	the	the	DET
ftr-336	707	24	two	two	NUM
ftr-336	707	25	-	-	PUNCT
ftr-336	707	26	year	year	NOUN
ftr-336	707	27	deadline	deadline	NOUN
ftr-336	707	28	for	for	ADP
ftr-336	707	29	section	section	NOUN
ftr-336	707	30	6015(f	6015(f	NUM
ftr-336	707	31	)	)	PUNCT
ftr-336	707	32	claims	claim	NOUN
ftr-336	707	33	under	under	ADP
ftr-336	707	34	treas	treas	PROPN
ftr-336	707	35	.	.	PUNCT
ftr-336	708	1	reg	reg	PROPN
ftr-336	708	2	.	.	PUNCT
ftr-336	709	1	§	§	PROPN
ftr-336	709	2	1.6015	1.6015	NUM
ftr-336	709	3	-	-	PUNCT
ftr-336	709	4	5(b)(1	5(b)(1	NUM
ftr-336	709	5	)	)	PUNCT
ftr-336	709	6	and	and	CCONJ
ftr-336	709	7	the	the	DET
ftr-336	709	8	seventh	seventh	ADJ
ftr-336	709	9	circuit	circuit	NOUN
ftr-336	709	10	reversal	reversal	NOUN
ftr-336	709	11	of	of	ADP
ftr-336	709	12	lantz	lantz	PROPN
ftr-336	709	13	(	(	PUNCT
ftr-336	709	14	2010	2010	NUM
ftr-336	709	15	)	)	PUNCT
ftr-336	709	16	.	.	PUNCT
ftr-336	710	1	129	129	NUM
ftr-336	710	2	.	.	PUNCT
ftr-336	711	1	132	132	NUM
ftr-336	711	2	t.c	t.c	PROPN
ftr-336	711	3	.	.	PROPN
ftr-336	712	1	131	131	NUM
ftr-336	712	2	(	(	PUNCT
ftr-336	712	3	2009	2009	NUM
ftr-336	712	4	)	)	PUNCT
ftr-336	712	5	,	,	PUNCT
ftr-336	712	6	rev’d	rev’d	NOUN
ftr-336	712	7	.	.	PUNCT
ftr-336	713	1	,	,	PUNCT
ftr-336	713	2	607	607	NUM
ftr-336	713	3	f.3d	f.3d	NOUN
ftr-336	713	4	.	.	PUNCT
ftr-336	714	1	479	479	NUM
ftr-336	714	2	(	(	PUNCT
ftr-336	714	3	7th	7th	ADJ
ftr-336	714	4	cir	cir	NOUN
ftr-336	714	5	.	.	PUNCT
ftr-336	714	6	2010	2010	NUM
ftr-336	714	7	)	)	PUNCT
ftr-336	714	8	.	.	PUNCT
ftr-336	715	1	130	130	NUM
ftr-336	715	2	.	.	PUNCT
ftr-336	716	1	132	132	NUM
ftr-336	716	2	t.c	t.c	PROPN
ftr-336	716	3	.	.	PROPN
ftr-336	716	4	196	196	NUM
ftr-336	716	5	(	(	PUNCT
ftr-336	716	6	2009	2009	NUM
ftr-336	716	7	)	)	PUNCT
ftr-336	716	8	,	,	PUNCT
ftr-336	716	9	rev’d	rev’d	NOUN
ftr-336	716	10	.	.	PUNCT
ftr-336	716	11	,	,	PUNCT
ftr-336	716	12	631	631	NUM
ftr-336	716	13	f.3d	f.3d	NUM
ftr-336	716	14	115	115	NUM
ftr-336	716	15	(	(	PUNCT
ftr-336	716	16	3d	3d	PROPN
ftr-336	716	17	cir	cir	NOUN
ftr-336	716	18	.	.	PUNCT
ftr-336	716	19	2011	2011	NUM
ftr-336	716	20	)	)	PUNCT
ftr-336	716	21	.	.	PUNCT
ftr-336	717	1	654	654	NUM
ftr-336	717	2	florid	florid	ADJ
ftr-336	717	3	tax	tax	NOUN
ftr-336	717	4	review	review	NOUN
ftr-336	717	5	[	[	X
ftr-336	717	6	vol.12:8	vol.12:8	NOUN
ftr-336	717	7	seventh	seventh	ADJ
ftr-336	717	8	and	and	CCONJ
ftr-336	717	9	third	third	ADJ
ftr-336	717	10	circuits.131	circuits.131	NUM
ftr-336	717	11	before	before	SCONJ
ftr-336	717	12	the	the	DET
ftr-336	717	13	irs	irs	PROPN
ftr-336	717	14	removed	remove	VERB
ftr-336	717	15	this	this	DET
ftr-336	717	16	limitation	limitation	NOUN
ftr-336	717	17	,	,	PUNCT
ftr-336	717	18	the	the	DET
ftr-336	717	19	same	same	ADJ
ftr-336	717	20	issue	issue	NOUN
ftr-336	717	21	was	be	AUX
ftr-336	717	22	pending	pende	VERB
ftr-336	717	23	in	in	ADP
ftr-336	717	24	four	four	NUM
ftr-336	717	25	other	other	ADJ
ftr-336	717	26	circuits.132	circuits.132	NOUN
ftr-336	717	27	not	not	PART
ftr-336	717	28	all	all	DET
ftr-336	717	29	judges	judge	NOUN
ftr-336	717	30	agree	agree	VERB
ftr-336	717	31	as	as	ADP
ftr-336	717	32	to	to	ADP
ftr-336	717	33	how	how	SCONJ
ftr-336	717	34	various	various	ADJ
ftr-336	717	35	factors	factor	NOUN
ftr-336	717	36	for	for	ADP
ftr-336	717	37	relief	relief	NOUN
ftr-336	717	38	should	should	AUX
ftr-336	717	39	be	be	AUX
ftr-336	717	40	interpreted	interpret	VERB
ftr-336	717	41	,	,	PUNCT
ftr-336	717	42	despite	despite	SCONJ
ftr-336	717	43	most	most	ADJ
ftr-336	717	44	cases	case	NOUN
ftr-336	717	45	not	not	PART
ftr-336	717	46	having	have	VERB
ftr-336	717	47	dissents.133	dissents.133	NOUN
ftr-336	717	48	nevertheless	nevertheless	ADV
ftr-336	717	49	,	,	PUNCT
ftr-336	717	50	because	because	SCONJ
ftr-336	717	51	this	this	DET
ftr-336	717	52	study	study	NOUN
ftr-336	717	53	tests	test	VERB
ftr-336	717	54	whether	whether	SCONJ
ftr-336	717	55	courts	court	NOUN
ftr-336	717	56	implement	implement	VERB
ftr-336	717	57	congressional	congressional	ADJ
ftr-336	717	58	intent	intent	NOUN
ftr-336	717	59	,	,	PUNCT
ftr-336	717	60	these	these	DET
ftr-336	717	61	judicial	judicial	ADJ
ftr-336	717	62	decisions	decision	NOUN
ftr-336	717	63	are	be	AUX
ftr-336	717	64	measured	measure	VERB
ftr-336	717	65	against	against	ADP
ftr-336	717	66	the	the	DET
ftr-336	717	67	legislative	legislative	ADJ
ftr-336	717	68	history	history	NOUN
ftr-336	717	69	.	.	PUNCT
ftr-336	718	1	each	each	DET
ftr-336	718	2	decision	decision	NOUN
ftr-336	718	3	is	be	AUX
ftr-336	718	4	taken	take	VERB
ftr-336	718	5	at	at	ADP
ftr-336	718	6	face	face	NOUN
ftr-336	718	7	value	value	NOUN
ftr-336	718	8	because	because	SCONJ
ftr-336	718	9	the	the	DET
ftr-336	718	10	concern	concern	NOUN
ftr-336	718	11	is	be	AUX
ftr-336	718	12	the	the	DET
ftr-336	718	13	results	result	NOUN
ftr-336	718	14	of	of	ADP
ftr-336	718	15	cases	case	NOUN
ftr-336	718	16	rather	rather	ADV
ftr-336	718	17	than	than	ADP
ftr-336	718	18	the	the	DET
ftr-336	718	19	motivations	motivation	NOUN
ftr-336	718	20	of	of	ADP
ftr-336	718	21	judges.134	judges.134	PROPN
ftr-336	718	22	in	in	ADP
ftr-336	718	23	judging	judge	VERB
ftr-336	718	24	the	the	DET
ftr-336	718	25	results	result	NOUN
ftr-336	718	26	,	,	PUNCT
ftr-336	718	27	the	the	DET
ftr-336	718	28	facts	fact	NOUN
ftr-336	718	29	and	and	CCONJ
ftr-336	718	30	reasoning	reasoning	NOUN
ftr-336	718	31	given	give	VERB
ftr-336	718	32	in	in	ADP
ftr-336	718	33	opinions	opinion	NOUN
ftr-336	718	34	are	be	AUX
ftr-336	718	35	assumed	assume	VERB
ftr-336	718	36	to	to	PART
ftr-336	718	37	be	be	AUX
ftr-336	718	38	accurate	accurate	ADJ
ftr-336	718	39	,	,	PUNCT
ftr-336	718	40	understanding	understand	VERB
ftr-336	718	41	that	that	SCONJ
ftr-336	718	42	they	they	PRON
ftr-336	718	43	may	may	AUX
ftr-336	718	44	not	not	PART
ftr-336	718	45	be	be	AUX
ftr-336	718	46	.	.	PUNCT
ftr-336	719	1	2	2	X
ftr-336	719	2	.	.	X
ftr-336	719	3	breakdown	breakdown	NOUN
ftr-336	719	4	of	of	ADP
ftr-336	719	5	provisions	provision	NOUN
ftr-336	719	6	although	although	SCONJ
ftr-336	719	7	congressional	congressional	ADJ
ftr-336	719	8	intent	intent	NOUN
ftr-336	719	9	can	can	AUX
ftr-336	719	10	be	be	AUX
ftr-336	719	11	identified	identify	VERB
ftr-336	719	12	in	in	ADP
ftr-336	719	13	committee	committee	NOUN
ftr-336	719	14	reports	report	NOUN
ftr-336	719	15	and	and	CCONJ
ftr-336	719	16	the	the	DET
ftr-336	719	17	congressional	congressional	ADJ
ftr-336	719	18	record	record	NOUN
ftr-336	719	19	,	,	PUNCT
ftr-336	719	20	it	it	PRON
ftr-336	719	21	is	be	AUX
ftr-336	719	22	not	not	PART
ftr-336	719	23	an	an	DET
ftr-336	719	24	operational	operational	ADJ
ftr-336	719	25	blueprint	blueprint	NOUN
ftr-336	719	26	.	.	PUNCT
ftr-336	720	1	as	as	ADP
ftr-336	720	2	a	a	DET
ftr-336	720	3	result	result	NOUN
ftr-336	720	4	,	,	PUNCT
ftr-336	720	5	the	the	DET
ftr-336	720	6	irs	irs	PROPN
ftr-336	720	7	and	and	CCONJ
ftr-336	720	8	courts	court	NOUN
ftr-336	720	9	disagree	disagree	VERB
ftr-336	720	10	as	as	ADP
ftr-336	720	11	to	to	ADP
ftr-336	720	12	its	its	PRON
ftr-336	720	13	application	application	NOUN
ftr-336	720	14	to	to	ADP
ftr-336	720	15	particular	particular	ADJ
ftr-336	720	16	facts	fact	NOUN
ftr-336	720	17	.	.	PUNCT
ftr-336	721	1	overruling	overrule	VERB
ftr-336	721	2	the	the	DET
ftr-336	721	3	irs	irs	PROPN
ftr-336	721	4	,	,	PUNCT
ftr-336	721	5	courts	court	NOUN
ftr-336	721	6	granted	grant	VERB
ftr-336	721	7	taxpayers	taxpayer	NOUN
ftr-336	721	8	relief	relief	NOUN
ftr-336	721	9	,	,	PUNCT
ftr-336	721	10	at	at	ADP
ftr-336	721	11	least	least	ADJ
ftr-336	721	12	in	in	ADP
ftr-336	721	13	part	part	NOUN
ftr-336	721	14	,	,	PUNCT
ftr-336	721	15	in	in	ADP
ftr-336	721	16	34.7	34.7	NUM
ftr-336	721	17	percent	percent	NOUN
ftr-336	721	18	of	of	ADP
ftr-336	721	19	the	the	DET
ftr-336	721	20	litigated	litigate	VERB
ftr-336	721	21	cases	case	NOUN
ftr-336	721	22	.	.	PUNCT
ftr-336	722	1	of	of	ADP
ftr-336	722	2	the	the	DET
ftr-336	722	3	154	154	NUM
ftr-336	722	4	cases	case	NOUN
ftr-336	722	5	in	in	ADP
ftr-336	722	6	which	which	PRON
ftr-336	722	7	the	the	DET
ftr-336	722	8	taxpayer	taxpayer	NOUN
ftr-336	722	9	prevailed	prevail	VERB
ftr-336	722	10	,	,	PUNCT
ftr-336	722	11	the	the	DET
ftr-336	722	12	government	government	NOUN
ftr-336	722	13	did	do	AUX
ftr-336	722	14	not	not	PART
ftr-336	722	15	oppose	oppose	VERB
ftr-336	722	16	relief	relief	NOUN
ftr-336	722	17	in	in	ADP
ftr-336	722	18	thirty	thirty	NUM
ftr-336	722	19	-	-	PUNCT
ftr-336	722	20	six;135	six;135	NOUN
ftr-336	722	21	the	the	DET
ftr-336	722	22	taxpayer	taxpayer	NOUN
ftr-336	722	23	won	win	VERB
ftr-336	722	24	only	only	ADV
ftr-336	722	25	in	in	ADP
ftr-336	722	26	part	part	NOUN
ftr-336	722	27	in	in	ADP
ftr-336	722	28	twenty	twenty	NUM
ftr-336	722	29	-	-	PUNCT
ftr-336	722	30	six	six	NUM
ftr-336	722	31	;	;	PUNCT
ftr-336	722	32	and	and	CCONJ
ftr-336	722	33	in	in	ADP
ftr-336	722	34	forty	forty	NUM
ftr-336	722	35	-	-	PUNCT
ftr-336	722	36	nine	nine	NUM
ftr-336	722	37	the	the	DET
ftr-336	722	38	taxpayer	taxpayer	NOUN
ftr-336	722	39	won	win	VERB
ftr-336	722	40	procedural	procedural	ADJ
ftr-336	722	41	claims	claim	NOUN
ftr-336	722	42	(	(	PUNCT
ftr-336	722	43	such	such	ADJ
ftr-336	722	44	as	as	ADP
ftr-336	722	45	in	in	ADP
ftr-336	722	46	opposition	opposition	NOUN
ftr-336	722	47	for	for	ADP
ftr-336	722	48	summary	summary	NOUN
ftr-336	722	49	judgment	judgment	NOUN
ftr-336	722	50	or	or	CCONJ
ftr-336	722	51	for	for	ADP
ftr-336	722	52	remand	remand	NOUN
ftr-336	722	53	)	)	PUNCT
ftr-336	722	54	.	.	PUNCT
ftr-336	723	1	in	in	ADP
ftr-336	723	2	ninety	ninety	NUM
ftr-336	723	3	-	-	PUNCT
ftr-336	723	4	one	one	NUM
ftr-336	723	5	cases	case	NOUN
ftr-336	723	6	,	,	PUNCT
ftr-336	723	7	which	which	PRON
ftr-336	723	8	are	be	AUX
ftr-336	723	9	20.5	20.5	NUM
ftr-336	723	10	percent	percent	NOUN
ftr-336	723	11	of	of	ADP
ftr-336	723	12	the	the	DET
ftr-336	723	13	total	total	ADJ
ftr-336	723	14	number	number	NOUN
ftr-336	723	15	of	of	ADP
ftr-336	723	16	section	section	NOUN
ftr-336	723	17	6015	6015	NUM
ftr-336	723	18	cases	case	NOUN
ftr-336	723	19	,	,	PUNCT
ftr-336	723	20	the	the	DET
ftr-336	723	21	requesting	request	VERB
ftr-336	723	22	spouse	spouse	NOUN
ftr-336	723	23	won	win	VERB
ftr-336	723	24	complete	complete	ADJ
ftr-336	723	25	relief.136	relief.136	NOUN
ftr-336	723	26	131	131	NUM
ftr-336	723	27	.	.	PUNCT
ftr-336	724	1	jones	jones	PROPN
ftr-336	724	2	v.	v.	PROPN
ftr-336	724	3	commissioner	commissioner	PROPN
ftr-336	724	4	,	,	PUNCT
ftr-336	724	5	642	642	NUM
ftr-336	724	6	f.3d	f.3d	NUM
ftr-336	724	7	459	459	NUM
ftr-336	724	8	(	(	PUNCT
ftr-336	724	9	4th	4th	ADJ
ftr-336	724	10	cir	cir	NOUN
ftr-336	724	11	.	.	PUNCT
ftr-336	724	12	2011	2011	NUM
ftr-336	724	13	)	)	PUNCT
ftr-336	724	14	,	,	PUNCT
ftr-336	724	15	also	also	ADV
ftr-336	724	16	found	find	VERB
ftr-336	724	17	the	the	DET
ftr-336	724	18	regulation	regulation	NOUN
ftr-336	724	19	valid	valid	ADJ
ftr-336	724	20	.	.	PUNCT
ftr-336	725	1	camp	camp	NOUN
ftr-336	725	2	,	,	PUNCT
ftr-336	725	3	supra	supra	PROPN
ftr-336	725	4	note	note	PROPN
ftr-336	725	5	127	127	NUM
ftr-336	725	6	,	,	PUNCT
ftr-336	725	7	argues	argue	VERB
ftr-336	725	8	that	that	SCONJ
ftr-336	725	9	the	the	DET
ftr-336	725	10	different	different	ADJ
ftr-336	725	11	purposes	purpose	NOUN
ftr-336	725	12	of	of	ADP
ftr-336	725	13	(	(	PUNCT
ftr-336	725	14	b	b	NOUN
ftr-336	725	15	)	)	PUNCT
ftr-336	725	16	,	,	PUNCT
ftr-336	725	17	(	(	PUNCT
ftr-336	725	18	c	c	NOUN
ftr-336	725	19	)	)	PUNCT
ftr-336	725	20	,	,	PUNCT
ftr-336	725	21	and	and	CCONJ
ftr-336	725	22	(	(	PUNCT
ftr-336	725	23	f	f	X
ftr-336	725	24	)	)	PUNCT
ftr-336	725	25	relief	relief	NOUN
ftr-336	725	26	justify	justify	VERB
ftr-336	725	27	tax	tax	NOUN
ftr-336	725	28	court	court	NOUN
ftr-336	725	29	’s	’s	PART
ftr-336	725	30	decision	decision	NOUN
ftr-336	725	31	in	in	ADP
ftr-336	725	32	lantz	lantz	PROPN
ftr-336	725	33	.	.	PUNCT
ftr-336	726	1	smith	smith	PROPN
ftr-336	726	2	,	,	PUNCT
ftr-336	726	3	gaps	gap	NOUN
ftr-336	726	4	in	in	ADP
ftr-336	726	5	the	the	DET
ftr-336	726	6	seventh	seventh	ADJ
ftr-336	726	7	circuit	circuit	NOUN
ftr-336	726	8	reasoning	reasoning	NOUN
ftr-336	726	9	in	in	ADP
ftr-336	726	10	lantz	lantz	PROPN
ftr-336	726	11	,	,	PUNCT
ftr-336	726	12	supra	supra	PROPN
ftr-336	726	13	note	note	PROPN
ftr-336	726	14	127	127	NUM
ftr-336	726	15	,	,	PUNCT
ftr-336	726	16	questions	question	VERB
ftr-336	726	17	the	the	DET
ftr-336	726	18	rationale	rationale	NOUN
ftr-336	726	19	of	of	ADP
ftr-336	726	20	the	the	DET
ftr-336	726	21	seventh	seventh	ADJ
ftr-336	726	22	circuit	circuit	NOUN
ftr-336	726	23	.	.	PUNCT
ftr-336	727	1	132	132	NUM
ftr-336	727	2	.	.	PUNCT
ftr-336	727	3	see	see	VERB
ftr-336	727	4	nta	nta	PROPN
ftr-336	727	5	,	,	PUNCT
ftr-336	727	6	2010	2010	NUM
ftr-336	727	7	annual	annual	ADJ
ftr-336	727	8	report	report	NOUN
ftr-336	727	9	,	,	PUNCT
ftr-336	727	10	supra	supra	PROPN
ftr-336	727	11	note	note	PROPN
ftr-336	727	12	17	17	NUM
ftr-336	727	13	,	,	PUNCT
ftr-336	727	14	at	at	ADP
ftr-336	727	15	502	502	NUM
ftr-336	727	16	.	.	PUNCT
ftr-336	728	1	133	133	NUM
ftr-336	728	2	.	.	PUNCT
ftr-336	729	1	see	see	VERB
ftr-336	729	2	,	,	PUNCT
ftr-336	729	3	e.g.	e.g.	ADV
ftr-336	729	4	,	,	PUNCT
ftr-336	729	5	supra	supra	ADJ
ftr-336	729	6	part	part	NOUN
ftr-336	729	7	iii.c.1.c	iii.c.1.c	NOUN
ftr-336	729	8	.	.	PROPN
ftr-336	729	9	and	and	CCONJ
ftr-336	729	10	iii.c.2.a	iii.c.2.a	PROPN
ftr-336	729	11	.	.	PROPN
ftr-336	730	1	134	134	NUM
ftr-336	730	2	.	.	PUNCT
ftr-336	731	1	this	this	DET
ftr-336	731	2	approach	approach	NOUN
ftr-336	731	3	is	be	AUX
ftr-336	731	4	similar	similar	ADJ
ftr-336	731	5	to	to	ADP
ftr-336	731	6	bradley	bradley	PROPN
ftr-336	731	7	w.	w.	PROPN
ftr-336	731	8	joondeph	joondeph	PROPN
ftr-336	731	9	,	,	PUNCT
ftr-336	731	10	exploring	explore	VERB
ftr-336	731	11	the	the	DET
ftr-336	731	12	“	"	PUNCT
ftr-336	731	13	myth	myth	NOUN
ftr-336	731	14	of	of	ADP
ftr-336	731	15	parity	parity	NOUN
ftr-336	731	16	”	"	PUNCT
ftr-336	731	17	in	in	ADP
ftr-336	731	18	state	state	NOUN
ftr-336	731	19	taxation	taxation	NOUN
ftr-336	731	20	:	:	PUNCT
ftr-336	731	21	state	state	NOUN
ftr-336	731	22	court	court	NOUN
ftr-336	731	23	decisions	decision	NOUN
ftr-336	731	24	interpreting	interpret	VERB
ftr-336	731	25	public	public	ADJ
ftr-336	731	26	law	law	NOUN
ftr-336	731	27	,	,	PUNCT
ftr-336	731	28	wash	wash	NOUN
ftr-336	731	29	.	.	PUNCT
ftr-336	732	1	u.	u.	PROPN
ftr-336	732	2	j.l	j.l	PROPN
ftr-336	732	3	.	.	PROPN
ftr-336	732	4	&	&	CCONJ
ftr-336	732	5	pol’y	pol’y	NOUN
ftr-336	732	6	,	,	PUNCT
ftr-336	732	7	205	205	NUM
ftr-336	732	8	(	(	PUNCT
ftr-336	732	9	2003	2003	NUM
ftr-336	732	10	)	)	PUNCT
ftr-336	732	11	.	.	PUNCT
ftr-336	733	1	for	for	ADP
ftr-336	733	2	a	a	DET
ftr-336	733	3	discussion	discussion	NOUN
ftr-336	733	4	of	of	ADP
ftr-336	733	5	how	how	SCONJ
ftr-336	733	6	to	to	PART
ftr-336	733	7	judge	judge	VERB
ftr-336	733	8	judicial	judicial	ADJ
ftr-336	733	9	motivation	motivation	NOUN
ftr-336	733	10	,	,	PUNCT
ftr-336	733	11	see	see	VERB
ftr-336	733	12	tonja	tonja	ADJ
ftr-336	733	13	jacobi	jacobi	PROPN
ftr-336	733	14	and	and	CCONJ
ftr-336	733	15	matthew	matthew	PROPN
ftr-336	733	16	sag	sag	PROPN
ftr-336	733	17	,	,	PUNCT
ftr-336	733	18	taking	take	VERB
ftr-336	733	19	the	the	DET
ftr-336	733	20	measure	measure	NOUN
ftr-336	733	21	of	of	ADP
ftr-336	733	22	ideology	ideology	NOUN
ftr-336	733	23	:	:	PUNCT
ftr-336	733	24	empirically	empirically	ADV
ftr-336	733	25	measuring	measure	VERB
ftr-336	733	26	supreme	supreme	PROPN
ftr-336	733	27	court	court	PROPN
ftr-336	733	28	cases	case	NOUN
ftr-336	733	29	,	,	PUNCT
ftr-336	733	30	98	98	NUM
ftr-336	733	31	geo	geo	PROPN
ftr-336	733	32	.	.	PUNCT
ftr-336	733	33	l.j	l.j	PROPN
ftr-336	733	34	.	.	PROPN
ftr-336	733	35	1	1	NUM
ftr-336	733	36	,	,	PUNCT
ftr-336	733	37	8	8	NUM
ftr-336	733	38	(	(	PUNCT
ftr-336	733	39	2009	2009	NUM
ftr-336	733	40	)	)	PUNCT
ftr-336	733	41	;	;	PUNCT
ftr-336	733	42	carolyn	carolyn	PROPN
ftr-336	733	43	shapiro	shapiro	PROPN
ftr-336	733	44	,	,	PUNCT
ftr-336	733	45	coding	code	VERB
ftr-336	733	46	complexity	complexity	NOUN
ftr-336	733	47	,	,	PUNCT
ftr-336	733	48	bringing	bring	VERB
ftr-336	733	49	law	law	NOUN
ftr-336	733	50	to	to	ADP
ftr-336	733	51	the	the	DET
ftr-336	733	52	empirical	empirical	ADJ
ftr-336	733	53	analysis	analysis	NOUN
ftr-336	733	54	of	of	ADP
ftr-336	733	55	the	the	DET
ftr-336	733	56	supreme	supreme	PROPN
ftr-336	733	57	court	court	PROPN
ftr-336	733	58	,	,	PUNCT
ftr-336	733	59	60	60	NUM
ftr-336	733	60	hastings	hastings	PROPN
ftr-336	733	61	l.j	l.j	PROPN
ftr-336	733	62	.	.	PROPN
ftr-336	733	63	477	477	NUM
ftr-336	733	64	(	(	PUNCT
ftr-336	733	65	2009	2009	NUM
ftr-336	733	66	)	)	PUNCT
ftr-336	733	67	;	;	PUNCT
ftr-336	733	68	lee	lee	PROPN
ftr-336	733	69	epstein	epstein	PROPN
ftr-336	733	70	et	et	PROPN
ftr-336	733	71	al	al	PROPN
ftr-336	733	72	.	.	PROPN
ftr-336	733	73	,	,	PUNCT
ftr-336	733	74	ideological	ideological	ADJ
ftr-336	733	75	drift	drift	NOUN
ftr-336	733	76	among	among	ADP
ftr-336	733	77	supreme	supreme	PROPN
ftr-336	733	78	court	court	PROPN
ftr-336	733	79	justices	justice	NOUN
ftr-336	733	80	:	:	PUNCT
ftr-336	733	81	who	who	PRON
ftr-336	733	82	,	,	PUNCT
ftr-336	733	83	when	when	SCONJ
ftr-336	733	84	and	and	CCONJ
ftr-336	733	85	how	how	SCONJ
ftr-336	733	86	important	important	ADJ
ftr-336	733	87	,	,	PUNCT
ftr-336	733	88	101	101	NUM
ftr-336	733	89	nw	nw	PROPN
ftr-336	733	90	.	.	PROPN
ftr-336	733	91	u.l	u.l	PROPN
ftr-336	733	92	.	.	PROPN
ftr-336	733	93	rev	rev	PROPN
ftr-336	733	94	.	.	PROPN
ftr-336	733	95	1483	1483	NUM
ftr-336	733	96	(	(	PUNCT
ftr-336	733	97	2007	2007	NUM
ftr-336	733	98	)	)	PUNCT
ftr-336	733	99	;	;	PUNCT
ftr-336	733	100	daniel	daniel	PROPN
ftr-336	733	101	scheider	scheider	PROPN
ftr-336	733	102	,	,	PUNCT
ftr-336	733	103	empirical	empirical	ADJ
ftr-336	733	104	research	research	NOUN
ftr-336	733	105	on	on	ADP
ftr-336	733	106	judicial	judicial	ADJ
ftr-336	733	107	reasoning	reasoning	NOUN
ftr-336	733	108	:	:	PUNCT
ftr-336	733	109	statutory	statutory	ADJ
ftr-336	733	110	interpretation	interpretation	NOUN
ftr-336	733	111	in	in	ADP
ftr-336	733	112	federal	federal	ADJ
ftr-336	733	113	tax	tax	NOUN
ftr-336	733	114	cases	case	NOUN
ftr-336	733	115	,	,	PUNCT
ftr-336	733	116	31	31	NUM
ftr-336	733	117	n.m	n.m	PROPN
ftr-336	733	118	.	.	PROPN
ftr-336	733	119	l.	l.	PROPN
ftr-336	733	120	rev	rev	PROPN
ftr-336	733	121	.	.	PROPN
ftr-336	733	122	325	325	NUM
ftr-336	733	123	(	(	PUNCT
ftr-336	733	124	2001	2001	NUM
ftr-336	733	125	)	)	PUNCT
ftr-336	733	126	.	.	PUNCT
ftr-336	734	1	135	135	NUM
ftr-336	734	2	.	.	PUNCT
ftr-336	735	1	litigation	litigation	NOUN
ftr-336	735	2	continues	continue	VERB
ftr-336	735	3	because	because	SCONJ
ftr-336	735	4	the	the	DET
ftr-336	735	5	non	non	ADJ
ftr-336	735	6	-	-	ADJ
ftr-336	735	7	requesting	requesting	ADJ
ftr-336	735	8	spouse	spouse	NOUN
ftr-336	735	9	as	as	SCONJ
ftr-336	735	10	intervenor	intervenor	NOUN
ftr-336	735	11	opposes	oppose	VERB
ftr-336	735	12	relief	relief	NOUN
ftr-336	735	13	for	for	ADP
ftr-336	735	14	the	the	DET
ftr-336	735	15	requesting	request	VERB
ftr-336	735	16	spouse	spouse	NOUN
ftr-336	735	17	.	.	PUNCT
ftr-336	736	1	see	see	VERB
ftr-336	736	2	supra	supra	PROPN
ftr-336	736	3	part	part	PROPN
ftr-336	736	4	iii.d.3	iii.d.3	PROPN
ftr-336	736	5	.	.	PUNCT
ftr-336	737	1	136	136	NUM
ftr-336	737	2	.	.	PUNCT
ftr-336	738	1	the	the	DET
ftr-336	738	2	categories	category	NOUN
ftr-336	738	3	of	of	ADP
ftr-336	738	4	winning	win	VERB
ftr-336	738	5	cases	case	NOUN
ftr-336	738	6	do	do	AUX
ftr-336	738	7	not	not	PART
ftr-336	738	8	equal	equal	VERB
ftr-336	738	9	the	the	DET
ftr-336	738	10	total	total	ADJ
ftr-336	738	11	wins	win	NOUN
ftr-336	738	12	because	because	SCONJ
ftr-336	738	13	some	some	DET
ftr-336	738	14	cases	case	NOUN
ftr-336	738	15	fit	fit	ADJ
ftr-336	738	16	in	in	ADP
ftr-336	738	17	multiple	multiple	ADJ
ftr-336	738	18	categories	category	NOUN
ftr-336	738	19	.	.	PUNCT
ftr-336	739	1	for	for	ADP
ftr-336	739	2	example	example	NOUN
ftr-336	739	3	,	,	PUNCT
ftr-336	739	4	those	those	PRON
ftr-336	739	5	in	in	ADP
ftr-336	739	6	which	which	PRON
ftr-336	739	7	judges	judge	NOUN
ftr-336	739	8	did	do	AUX
ftr-336	739	9	not	not	PART
ftr-336	739	10	oppose	oppose	VERB
ftr-336	739	11	relief	relief	NOUN
ftr-336	739	12	may	may	AUX
ftr-336	739	13	also	also	ADV
ftr-336	739	14	count	count	VERB
ftr-336	739	15	as	as	ADP
ftr-336	739	16	complete	complete	ADJ
ftr-336	739	17	relief	relief	NOUN
ftr-336	739	18	.	.	PUNCT
ftr-336	740	1	2012	2012	NUM
ftr-336	740	2	]	]	PUNCT
ftr-336	740	3	empirical	empirical	ADJ
ftr-336	740	4	study	study	NOUN
ftr-336	740	5	of	of	ADP
ftr-336	740	6	innocent	innocent	ADJ
ftr-336	740	7	spouse	spouse	NOUN
ftr-336	740	8	relief	relief	NOUN
ftr-336	740	9	655	655	NUM
ftr-336	740	10	the	the	DET
ftr-336	740	11	means	mean	NOUN
ftr-336	740	12	to	to	ADP
ftr-336	740	13	obtaining	obtain	VERB
ftr-336	740	14	relief	relief	NOUN
ftr-336	740	15	are	be	AUX
ftr-336	740	16	through	through	ADP
ftr-336	740	17	one	one	NUM
ftr-336	740	18	of	of	ADP
ftr-336	740	19	three	three	NUM
ftr-336	740	20	avenues	avenue	NOUN
ftr-336	740	21	provided	provide	VERB
ftr-336	740	22	in	in	ADP
ftr-336	740	23	section	section	NOUN
ftr-336	740	24	6015	6015	NUM
ftr-336	740	25	.	.	PUNCT
ftr-336	741	1	each	each	DET
ftr-336	741	2	avenue	avenue	NOUN
ftr-336	741	3	applies	apply	VERB
ftr-336	741	4	to	to	ADP
ftr-336	741	5	different	different	ADJ
ftr-336	741	6	,	,	PUNCT
ftr-336	741	7	and	and	CCONJ
ftr-336	741	8	limited	limited	ADJ
ftr-336	741	9	,	,	PUNCT
ftr-336	741	10	circumstances	circumstance	NOUN
ftr-336	741	11	.	.	PUNCT
ftr-336	742	1	which	which	PRON
ftr-336	742	2	of	of	ADP
ftr-336	742	3	the	the	DET
ftr-336	742	4	three	three	NUM
ftr-336	742	5	provisions	provision	NOUN
ftr-336	742	6	offers	offer	VERB
ftr-336	742	7	the	the	DET
ftr-336	742	8	best	good	ADJ
ftr-336	742	9	chance	chance	NOUN
ftr-336	742	10	of	of	ADP
ftr-336	742	11	success	success	NOUN
ftr-336	742	12	depends	depend	VERB
ftr-336	742	13	in	in	ADP
ftr-336	742	14	large	large	ADJ
ftr-336	742	15	part	part	NOUN
ftr-336	742	16	on	on	ADP
ftr-336	742	17	the	the	DET
ftr-336	742	18	facts	fact	NOUN
ftr-336	742	19	of	of	ADP
ftr-336	742	20	the	the	DET
ftr-336	742	21	case	case	NOUN
ftr-336	742	22	.	.	PUNCT
ftr-336	743	1	as	as	SCONJ
ftr-336	743	2	described	describe	VERB
ftr-336	743	3	in	in	ADP
ftr-336	743	4	the	the	DET
ftr-336	743	5	prior	prior	ADJ
ftr-336	743	6	part	part	NOUN
ftr-336	743	7	,	,	PUNCT
ftr-336	743	8	sections	section	NOUN
ftr-336	743	9	6015(b	6015(b	NOUN
ftr-336	743	10	)	)	PUNCT
ftr-336	744	1	and	and	CCONJ
ftr-336	744	2	(	(	PUNCT
ftr-336	744	3	c	c	X
ftr-336	744	4	)	)	PUNCT
ftr-336	744	5	offer	offer	VERB
ftr-336	744	6	more	more	ADJ
ftr-336	744	7	automated	automate	VERB
ftr-336	744	8	processes	process	NOUN
ftr-336	744	9	because	because	SCONJ
ftr-336	744	10	the	the	DET
ftr-336	744	11	statutory	statutory	ADJ
ftr-336	744	12	and	and	CCONJ
ftr-336	744	13	regulatory	regulatory	ADJ
ftr-336	744	14	factors	factor	NOUN
ftr-336	744	15	to	to	PART
ftr-336	744	16	be	be	AUX
ftr-336	744	17	considered	consider	VERB
ftr-336	744	18	are	be	AUX
ftr-336	744	19	significantly	significantly	ADV
ftr-336	744	20	fewer	few	ADJ
ftr-336	744	21	than	than	SCONJ
ftr-336	744	22	imposed	impose	VERB
ftr-336	744	23	on	on	ADP
ftr-336	744	24	the	the	DET
ftr-336	744	25	broad	broad	ADJ
ftr-336	744	26	equitable	equitable	ADJ
ftr-336	744	27	relief	relief	NOUN
ftr-336	744	28	of	of	ADP
ftr-336	744	29	section	section	NOUN
ftr-336	744	30	6015(f	6015(f	NUM
ftr-336	744	31	)	)	PUNCT
ftr-336	744	32	.	.	PUNCT
ftr-336	745	1	this	this	PRON
ftr-336	745	2	was	be	AUX
ftr-336	745	3	intentional	intentional	ADJ
ftr-336	745	4	.	.	PUNCT
ftr-336	746	1	the	the	DET
ftr-336	746	2	conference	conference	NOUN
ftr-336	746	3	report	report	NOUN
ftr-336	746	4	for	for	ADP
ftr-336	746	5	the	the	DET
ftr-336	746	6	1998	1998	NUM
ftr-336	746	7	act	act	NOUN
ftr-336	746	8	noted	note	VERB
ftr-336	746	9	that	that	SCONJ
ftr-336	746	10	relief	relief	NOUN
ftr-336	746	11	under	under	ADP
ftr-336	746	12	section	section	NOUN
ftr-336	746	13	6015(f	6015(f	NUM
ftr-336	746	14	)	)	PUNCT
ftr-336	746	15	was	be	AUX
ftr-336	746	16	to	to	PART
ftr-336	746	17	be	be	AUX
ftr-336	746	18	an	an	DET
ftr-336	746	19	equitable	equitable	ADJ
ftr-336	746	20	last	last	ADJ
ftr-336	746	21	resort.137	resort.137	PROPN
ftr-336	746	22	under	under	ADP
ftr-336	746	23	section	section	NOUN
ftr-336	746	24	6015(b	6015(b	PROPN
ftr-336	746	25	)	)	PUNCT
ftr-336	746	26	,	,	PUNCT
ftr-336	746	27	the	the	DET
ftr-336	746	28	burden	burden	NOUN
ftr-336	746	29	of	of	ADP
ftr-336	746	30	proof	proof	NOUN
ftr-336	746	31	is	be	AUX
ftr-336	746	32	on	on	ADP
ftr-336	746	33	the	the	DET
ftr-336	746	34	requesting	request	VERB
ftr-336	746	35	spouse	spouse	NOUN
ftr-336	746	36	;	;	PUNCT
ftr-336	746	37	the	the	DET
ftr-336	746	38	taxpayer	taxpayer	NOUN
ftr-336	746	39	must	must	AUX
ftr-336	746	40	prove	prove	VERB
ftr-336	746	41	his	his	PRON
ftr-336	746	42	or	or	CCONJ
ftr-336	746	43	her	her	PRON
ftr-336	746	44	claim	claim	NOUN
ftr-336	746	45	by	by	ADP
ftr-336	746	46	the	the	DET
ftr-336	746	47	preponderance	preponderance	NOUN
ftr-336	746	48	of	of	ADP
ftr-336	746	49	the	the	DET
ftr-336	746	50	evidence.138	evidence.138	PROPN
ftr-336	746	51	two	two	NUM
ftr-336	746	52	key	key	ADJ
ftr-336	746	53	characteristics	characteristic	NOUN
ftr-336	746	54	of	of	ADP
ftr-336	746	55	section	section	NOUN
ftr-336	746	56	6015(b	6015(b	NOUN
ftr-336	746	57	)	)	PUNCT
ftr-336	746	58	cases	case	NOUN
ftr-336	746	59	are	be	AUX
ftr-336	746	60	that	that	SCONJ
ftr-336	746	61	these	these	DET
ftr-336	746	62	cases	case	NOUN
ftr-336	746	63	involve	involve	VERB
ftr-336	746	64	only	only	ADV
ftr-336	746	65	the	the	DET
ftr-336	746	66	understatement	understatement	NOUN
ftr-336	746	67	of	of	ADP
ftr-336	746	68	taxes	taxis	NOUN
ftr-336	746	69	owed	owe	VERB
ftr-336	746	70	on	on	ADP
ftr-336	746	71	a	a	DET
ftr-336	746	72	joint	joint	ADJ
ftr-336	746	73	return	return	NOUN
ftr-336	746	74	and	and	CCONJ
ftr-336	746	75	they	they	PRON
ftr-336	746	76	require	require	VERB
ftr-336	746	77	a	a	DET
ftr-336	746	78	balancing	balancing	NOUN
ftr-336	746	79	of	of	ADP
ftr-336	746	80	factors	factor	NOUN
ftr-336	746	81	under	under	ADP
ftr-336	746	82	its	its	PRON
ftr-336	746	83	equitable	equitable	ADJ
ftr-336	746	84	prong	prong	NOUN
ftr-336	746	85	.	.	PUNCT
ftr-336	747	1	in	in	ADP
ftr-336	747	2	the	the	DET
ftr-336	747	3	eleven	eleven	NUM
ftr-336	747	4	successful	successful	ADJ
ftr-336	747	5	cases	case	NOUN
ftr-336	747	6	decided	decide	VERB
ftr-336	747	7	on	on	ADP
ftr-336	747	8	the	the	DET
ftr-336	747	9	merits	merit	NOUN
ftr-336	747	10	solely	solely	ADV
ftr-336	747	11	under	under	ADP
ftr-336	747	12	section	section	NOUN
ftr-336	747	13	6015(b	6015(b	PROPN
ftr-336	747	14	)	)	PUNCT
ftr-336	747	15	,	,	PUNCT
ftr-336	747	16	the	the	DET
ftr-336	747	17	court	court	NOUN
ftr-336	747	18	found	find	VERB
ftr-336	747	19	in	in	ADP
ftr-336	747	20	each	each	PRON
ftr-336	747	21	that	that	SCONJ
ftr-336	747	22	the	the	DET
ftr-336	747	23	requesting	request	VERB
ftr-336	747	24	spouse	spouse	NOUN
ftr-336	747	25	had	have	VERB
ftr-336	747	26	no	no	DET
ftr-336	747	27	knowledge	knowledge	NOUN
ftr-336	747	28	of	of	ADP
ftr-336	747	29	the	the	DET
ftr-336	747	30	deficiency	deficiency	NOUN
ftr-336	747	31	.	.	PUNCT
ftr-336	748	1	in	in	ADP
ftr-336	748	2	eight	eight	NUM
ftr-336	748	3	of	of	ADP
ftr-336	748	4	the	the	DET
ftr-336	748	5	nine	nine	NUM
ftr-336	748	6	in	in	ADP
ftr-336	748	7	which	which	PRON
ftr-336	748	8	the	the	DET
ftr-336	748	9	court	court	NOUN
ftr-336	748	10	mentioned	mention	VERB
ftr-336	748	11	substantial	substantial	ADJ
ftr-336	748	12	benefit	benefit	NOUN
ftr-336	748	13	,	,	PUNCT
ftr-336	748	14	the	the	DET
ftr-336	748	15	court	court	NOUN
ftr-336	748	16	found	find	VERB
ftr-336	748	17	there	there	PRON
ftr-336	748	18	was	be	VERB
ftr-336	748	19	none	none	NOUN
ftr-336	748	20	;	;	PUNCT
ftr-336	748	21	and	and	CCONJ
ftr-336	748	22	in	in	ADP
ftr-336	748	23	the	the	DET
ftr-336	748	24	four	four	NUM
ftr-336	748	25	cases	case	NOUN
ftr-336	748	26	in	in	ADP
ftr-336	748	27	which	which	PRON
ftr-336	748	28	the	the	DET
ftr-336	748	29	court	court	NOUN
ftr-336	748	30	mentioned	mention	VERB
ftr-336	748	31	economic	economic	ADJ
ftr-336	748	32	hardship	hardship	NOUN
ftr-336	748	33	,	,	PUNCT
ftr-336	748	34	the	the	DET
ftr-336	748	35	court	court	NOUN
ftr-336	748	36	found	find	VERB
ftr-336	748	37	that	that	SCONJ
ftr-336	748	38	it	it	PRON
ftr-336	748	39	would	would	AUX
ftr-336	748	40	result	result	VERB
ftr-336	748	41	for	for	ADP
ftr-336	748	42	the	the	DET
ftr-336	748	43	requesting	request	VERB
ftr-336	748	44	spouse	spouse	NOUN
ftr-336	748	45	.	.	PUNCT
ftr-336	749	1	it	it	PRON
ftr-336	749	2	is	be	AUX
ftr-336	749	3	difficult	difficult	ADJ
ftr-336	749	4	to	to	AUX
ftr-336	749	5	decipher	decipher	VERB
ftr-336	749	6	other	other	ADJ
ftr-336	749	7	common	common	ADJ
ftr-336	749	8	characteristics	characteristic	NOUN
ftr-336	749	9	of	of	ADP
ftr-336	749	10	successful	successful	ADJ
ftr-336	749	11	claims	claim	NOUN
ftr-336	749	12	.	.	PUNCT
ftr-336	750	1	five	five	NUM
ftr-336	750	2	cases	case	NOUN
ftr-336	750	3	involved	involve	VERB
ftr-336	750	4	couples	couple	NOUN
ftr-336	750	5	that	that	PRON
ftr-336	750	6	were	be	AUX
ftr-336	750	7	still	still	ADV
ftr-336	750	8	married	married	ADJ
ftr-336	750	9	,	,	PUNCT
ftr-336	750	10	three	three	NUM
ftr-336	750	11	of	of	ADP
ftr-336	750	12	which	which	PRON
ftr-336	750	13	involved	involve	VERB
ftr-336	750	14	investments	investment	NOUN
ftr-336	750	15	in	in	ADP
ftr-336	750	16	a	a	DET
ftr-336	750	17	tax	tax	NOUN
ftr-336	750	18	shelter	shelter	NOUN
ftr-336	750	19	.	.	PUNCT
ftr-336	751	1	some	some	DET
ftr-336	751	2	requesting	request	VERB
ftr-336	751	3	spouses	spouse	NOUN
ftr-336	751	4	were	be	AUX
ftr-336	751	5	stay	stay	VERB
ftr-336	751	6	-	-	PUNCT
ftr-336	751	7	at	at	ADP
ftr-336	751	8	-	-	PUNCT
ftr-336	751	9	home	home	NOUN
ftr-336	751	10	mothers	mother	NOUN
ftr-336	751	11	,	,	PUNCT
ftr-336	751	12	one	one	NUM
ftr-336	751	13	was	be	AUX
ftr-336	751	14	a	a	DET
ftr-336	751	15	paralegal	paralegal	NOUN
ftr-336	751	16	,	,	PUNCT
ftr-336	751	17	one	one	NUM
ftr-336	751	18	was	be	AUX
ftr-336	751	19	a	a	DET
ftr-336	751	20	police	police	NOUN
ftr-336	751	21	officer	officer	NOUN
ftr-336	751	22	.	.	PUNCT
ftr-336	752	1	like	like	ADP
ftr-336	752	2	section	section	NOUN
ftr-336	752	3	6015(b	6015(b	PROPN
ftr-336	752	4	)	)	PUNCT
ftr-336	752	5	,	,	PUNCT
ftr-336	752	6	section	section	NOUN
ftr-336	752	7	6015(c	6015(c	NOUN
ftr-336	752	8	)	)	PUNCT
ftr-336	752	9	involves	involve	VERB
ftr-336	752	10	only	only	ADV
ftr-336	752	11	the	the	DET
ftr-336	752	12	understatement	understatement	NOUN
ftr-336	752	13	of	of	ADP
ftr-336	752	14	taxes	taxis	NOUN
ftr-336	752	15	owed	owe	VERB
ftr-336	752	16	on	on	ADP
ftr-336	752	17	a	a	DET
ftr-336	752	18	joint	joint	ADJ
ftr-336	752	19	return	return	NOUN
ftr-336	752	20	;	;	PUNCT
ftr-336	752	21	however	however	ADV
ftr-336	752	22	,	,	PUNCT
ftr-336	752	23	there	there	PRON
ftr-336	752	24	is	be	VERB
ftr-336	752	25	no	no	DET
ftr-336	752	26	balancing	balancing	NOUN
ftr-336	752	27	of	of	ADP
ftr-336	752	28	equitable	equitable	ADJ
ftr-336	752	29	factors	factor	NOUN
ftr-336	752	30	.	.	PUNCT
ftr-336	753	1	the	the	DET
ftr-336	753	2	least	least	ADJ
ftr-336	753	3	subjective	subjective	ADJ
ftr-336	753	4	means	mean	NOUN
ftr-336	753	5	of	of	ADP
ftr-336	753	6	relief	relief	NOUN
ftr-336	753	7	,	,	PUNCT
ftr-336	753	8	spouses	spouse	NOUN
ftr-336	753	9	who	who	PRON
ftr-336	753	10	request	request	VERB
ftr-336	753	11	relief	relief	NOUN
ftr-336	753	12	under	under	ADP
ftr-336	753	13	section	section	NOUN
ftr-336	753	14	6015(c	6015(c	NOUN
ftr-336	753	15	)	)	PUNCT
ftr-336	753	16	must	must	AUX
ftr-336	753	17	be	be	AUX
ftr-336	753	18	divorced	divorce	VERB
ftr-336	753	19	,	,	PUNCT
ftr-336	753	20	separated	separate	VERB
ftr-336	753	21	,	,	PUNCT
ftr-336	753	22	or	or	CCONJ
ftr-336	753	23	widowed	widow	VERB
ftr-336	753	24	,	,	PUNCT
ftr-336	753	25	but	but	CCONJ
ftr-336	753	26	of	of	ADP
ftr-336	753	27	the	the	DET
ftr-336	753	28	twenty	twenty	NUM
ftr-336	753	29	-	-	PUNCT
ftr-336	753	30	nine	nine	NUM
ftr-336	753	31	successful	successful	ADJ
ftr-336	753	32	cases	case	NOUN
ftr-336	753	33	decided	decide	VERB
ftr-336	753	34	on	on	ADP
ftr-336	753	35	the	the	DET
ftr-336	753	36	merits	merit	NOUN
ftr-336	753	37	solely	solely	ADV
ftr-336	753	38	under	under	ADP
ftr-336	753	39	section	section	NOUN
ftr-336	753	40	6015(c	6015(c	NOUN
ftr-336	753	41	)	)	PUNCT
ftr-336	753	42	,	,	PUNCT
ftr-336	753	43	two	two	NUM
ftr-336	753	44	cases	case	NOUN
ftr-336	753	45	involved	involve	VERB
ftr-336	753	46	married	married	ADJ
ftr-336	753	47	couples	couple	NOUN
ftr-336	753	48	where	where	SCONJ
ftr-336	753	49	the	the	DET
ftr-336	753	50	husband	husband	NOUN
ftr-336	753	51	was	be	AUX
ftr-336	753	52	in	in	ADP
ftr-336	753	53	jail	jail	NOUN
ftr-336	753	54	,	,	PUNCT
ftr-336	753	55	seemingly	seemingly	ADV
ftr-336	753	56	in	in	ADP
ftr-336	753	57	defiance	defiance	NOUN
ftr-336	753	58	of	of	ADP
ftr-336	753	59	the	the	DET
ftr-336	753	60	regulations	regulation	NOUN
ftr-336	753	61	that	that	PRON
ftr-336	753	62	do	do	AUX
ftr-336	753	63	not	not	PART
ftr-336	753	64	treat	treat	VERB
ftr-336	753	65	a	a	DET
ftr-336	753	66	temporary	temporary	ADJ
ftr-336	753	67	absence	absence	NOUN
ftr-336	753	68	as	as	ADP
ftr-336	753	69	a	a	DET
ftr-336	753	70	separation.139	separation.139	NOUN
ftr-336	753	71	with	with	ADP
ftr-336	753	72	a	a	DET
ftr-336	753	73	presumption	presumption	NOUN
ftr-336	753	74	for	for	ADP
ftr-336	753	75	the	the	DET
ftr-336	753	76	taxpayer	taxpayer	NOUN
ftr-336	753	77	,	,	PUNCT
ftr-336	753	78	one	one	PRON
ftr-336	753	79	might	might	AUX
ftr-336	753	80	expect	expect	VERB
ftr-336	753	81	to	to	PART
ftr-336	753	82	see	see	VERB
ftr-336	753	83	fewer	few	ADJ
ftr-336	753	84	than	than	ADP
ftr-336	753	85	thirty	thirty	NUM
ftr-336	753	86	cases	case	NOUN
ftr-336	753	87	brought	bring	VERB
ftr-336	753	88	by	by	ADP
ftr-336	753	89	requesting	request	VERB
ftr-336	753	90	spouses	spouse	NOUN
ftr-336	753	91	under	under	ADP
ftr-336	753	92	section	section	NOUN
ftr-336	753	93	6015(c	6015(c	NOUN
ftr-336	753	94	)	)	PUNCT
ftr-336	753	95	alone	alone	ADV
ftr-336	753	96	.	.	PUNCT
ftr-336	754	1	looking	look	VERB
ftr-336	754	2	at	at	ADP
ftr-336	754	3	these	these	DET
ftr-336	754	4	thirty	thirty	NUM
ftr-336	754	5	cases	case	NOUN
ftr-336	754	6	plus	plus	CCONJ
ftr-336	754	7	the	the	DET
ftr-336	754	8	twenty	twenty	NUM
ftr-336	754	9	additional	additional	ADJ
ftr-336	754	10	cases	case	NOUN
ftr-336	754	11	appealed	appeal	VERB
ftr-336	754	12	on	on	ADP
ftr-336	754	13	multiple	multiple	ADJ
ftr-336	754	14	grounds	ground	NOUN
ftr-336	754	15	that	that	PRON
ftr-336	754	16	were	be	AUX
ftr-336	754	17	decided	decide	VERB
ftr-336	754	18	based	base	VERB
ftr-336	754	19	in	in	ADP
ftr-336	754	20	part	part	NOUN
ftr-336	754	21	on	on	ADP
ftr-336	754	22	section	section	NOUN
ftr-336	754	23	6015(c	6015(c	NOUN
ftr-336	754	24	)	)	PUNCT
ftr-336	754	25	,	,	PUNCT
ftr-336	754	26	requesting	request	VERB
ftr-336	754	27	spouses	spouse	NOUN
ftr-336	754	28	won	win	VERB
ftr-336	754	29	on	on	ADP
ftr-336	754	30	the	the	DET
ftr-336	754	31	merits	merit	NOUN
ftr-336	754	32	in	in	ADP
ftr-336	754	33	thirty	thirty	NUM
ftr-336	754	34	-	-	PUNCT
ftr-336	754	35	four	four	NUM
ftr-336	754	36	,	,	PUNCT
ftr-336	754	37	plus	plus	CCONJ
ftr-336	754	38	an	an	DET
ftr-336	754	39	additional	additional	ADJ
ftr-336	754	40	four	four	NUM
ftr-336	754	41	on	on	ADP
ftr-336	754	42	procedural	procedural	ADJ
ftr-336	754	43	issues	issue	NOUN
ftr-336	754	44	.	.	PUNCT
ftr-336	755	1	although	although	SCONJ
ftr-336	755	2	the	the	DET
ftr-336	755	3	standard	standard	NOUN
ftr-336	755	4	for	for	ADP
ftr-336	755	5	the	the	DET
ftr-336	755	6	taxpayer	taxpayer	NOUN
ftr-336	755	7	is	be	AUX
ftr-336	755	8	that	that	SCONJ
ftr-336	755	9	he	he	PRON
ftr-336	755	10	or	or	CCONJ
ftr-336	755	11	she	she	PRON
ftr-336	755	12	must	must	AUX
ftr-336	755	13	prove	prove	VERB
ftr-336	755	14	the	the	DET
ftr-336	755	15	claim	claim	NOUN
ftr-336	755	16	by	by	ADP
ftr-336	755	17	a	a	DET
ftr-336	755	18	preponderance	preponderance	NOUN
ftr-336	755	19	of	of	ADP
ftr-336	755	20	the	the	DET
ftr-336	755	21	evidence	evidence	NOUN
ftr-336	755	22	,	,	PUNCT
ftr-336	755	23	the	the	DET
ftr-336	755	24	burden	burden	NOUN
ftr-336	755	25	of	of	ADP
ftr-336	755	26	proving	prove	VERB
ftr-336	755	27	the	the	DET
ftr-336	755	28	requesting	requesting	NOUN
ftr-336	755	29	spouse	spouse	NOUN
ftr-336	755	30	had	have	VERB
ftr-336	755	31	actual	actual	ADJ
ftr-336	755	32	knowledge	knowledge	NOUN
ftr-336	755	33	of	of	ADP
ftr-336	755	34	the	the	DET
ftr-336	755	35	understatement	understatement	NOUN
ftr-336	755	36	,	,	PUNCT
ftr-336	755	37	and	and	CCONJ
ftr-336	755	38	thereby	thereby	ADV
ftr-336	755	39	not	not	PART
ftr-336	755	40	qualified	qualified	ADJ
ftr-336	755	41	for	for	ADP
ftr-336	755	42	137	137	NUM
ftr-336	755	43	.	.	PUNCT
ftr-336	756	1	h.r	h.r	PROPN
ftr-336	756	2	.	.	PROPN
ftr-336	756	3	conf	conf	PROPN
ftr-336	756	4	.	.	PUNCT
ftr-336	757	1	rep	rep	PROPN
ftr-336	757	2	.	.	PROPN
ftr-336	757	3	no	no	INTJ
ftr-336	757	4	.	.	NOUN
ftr-336	758	1	105	105	NUM
ftr-336	758	2	-	-	SYM
ftr-336	758	3	599	599	NUM
ftr-336	758	4	,	,	PUNCT
ftr-336	758	5	at	at	ADP
ftr-336	758	6	254	254	NUM
ftr-336	758	7	(	(	PUNCT
ftr-336	758	8	1998	1998	NUM
ftr-336	758	9	)	)	PUNCT
ftr-336	758	10	.	.	PUNCT
ftr-336	759	1	138	138	NUM
ftr-336	759	2	.	.	PUNCT
ftr-336	759	3	nadler	nadler	PROPN
ftr-336	759	4	,	,	PUNCT
ftr-336	759	5	innocent	innocent	ADJ
ftr-336	759	6	spouse	spouse	NOUN
ftr-336	759	7	relief	relief	NOUN
ftr-336	759	8	,	,	PUNCT
ftr-336	759	9	supra	supra	ADJ
ftr-336	759	10	note	note	NOUN
ftr-336	759	11	20	20	NUM
ftr-336	759	12	,	,	PUNCT
ftr-336	759	13	at	at	ADP
ftr-336	759	14	83	83	NUM
ftr-336	759	15	.	.	PUNCT
ftr-336	759	16	139	139	NUM
ftr-336	759	17	.	.	PUNCT
ftr-336	760	1	reg	reg	NOUN
ftr-336	760	2	.	.	PUNCT
ftr-336	761	1	§	§	PROPN
ftr-336	761	2	1.6015	1.6015	NUM
ftr-336	761	3	-	-	SYM
ftr-336	761	4	3(b)(3)(i	3(b)(3)(i	NUM
ftr-336	761	5	)	)	PUNCT
ftr-336	761	6	.	.	PUNCT
ftr-336	762	1	656	656	NUM
ftr-336	762	2	florid	florid	ADJ
ftr-336	762	3	tax	tax	NOUN
ftr-336	762	4	review	review	NOUN
ftr-336	762	5	[	[	X
ftr-336	762	6	vol.12:8	vol.12:8	NOUN
ftr-336	762	7	relief	relief	NOUN
ftr-336	762	8	,	,	PUNCT
ftr-336	762	9	is	be	AUX
ftr-336	762	10	on	on	ADP
ftr-336	762	11	the	the	DET
ftr-336	762	12	irs.140	irs.140	NOUN
ftr-336	762	13	all	all	PRON
ftr-336	762	14	but	but	SCONJ
ftr-336	762	15	three	three	NUM
ftr-336	762	16	of	of	ADP
ftr-336	762	17	the	the	DET
ftr-336	762	18	successful	successful	ADJ
ftr-336	762	19	cases	case	NOUN
ftr-336	762	20	on	on	ADP
ftr-336	762	21	the	the	DET
ftr-336	762	22	merits	merit	NOUN
ftr-336	762	23	under	under	ADP
ftr-336	762	24	section	section	NOUN
ftr-336	762	25	6015(c	6015(c	NOUN
ftr-336	762	26	)	)	PUNCT
ftr-336	762	27	turned	turn	VERB
ftr-336	762	28	on	on	ADP
ftr-336	762	29	lack	lack	NOUN
ftr-336	762	30	of	of	ADP
ftr-336	762	31	actual	actual	ADJ
ftr-336	762	32	knowledge	knowledge	NOUN
ftr-336	762	33	of	of	ADP
ftr-336	762	34	the	the	DET
ftr-336	762	35	deficiency	deficiency	NOUN
ftr-336	762	36	by	by	ADP
ftr-336	762	37	the	the	DET
ftr-336	762	38	requesting	request	VERB
ftr-336	762	39	spouse.141	spouse.141	NOUN
ftr-336	762	40	sections	section	NOUN
ftr-336	762	41	6015(b	6015(b	NOUN
ftr-336	762	42	)	)	PUNCT
ftr-336	762	43	and	and	CCONJ
ftr-336	762	44	(	(	PUNCT
ftr-336	762	45	c	c	X
ftr-336	762	46	)	)	PUNCT
ftr-336	762	47	provide	provide	VERB
ftr-336	762	48	relief	relief	NOUN
ftr-336	762	49	only	only	ADV
ftr-336	762	50	for	for	ADP
ftr-336	762	51	the	the	DET
ftr-336	762	52	understatement	understatement	NOUN
ftr-336	762	53	of	of	ADP
ftr-336	762	54	tax	tax	NOUN
ftr-336	762	55	liability	liability	NOUN
ftr-336	762	56	;	;	PUNCT
ftr-336	762	57	the	the	DET
ftr-336	762	58	tax	tax	NOUN
ftr-336	762	59	returns	return	NOUN
ftr-336	762	60	themselves	themselves	PRON
ftr-336	762	61	must	must	AUX
ftr-336	762	62	be	be	AUX
ftr-336	762	63	incorrect	incorrect	ADJ
ftr-336	762	64	.	.	PUNCT
ftr-336	763	1	section	section	NOUN
ftr-336	763	2	6015(f	6015(f	NUM
ftr-336	763	3	)	)	PUNCT
ftr-336	763	4	is	be	AUX
ftr-336	763	5	broader	broad	ADJ
ftr-336	763	6	and	and	CCONJ
ftr-336	763	7	can	can	AUX
ftr-336	763	8	provide	provide	VERB
ftr-336	763	9	relief	relief	NOUN
ftr-336	763	10	for	for	ADP
ftr-336	763	11	both	both	CCONJ
ftr-336	763	12	the	the	DET
ftr-336	763	13	understatement	understatement	NOUN
ftr-336	763	14	and	and	CCONJ
ftr-336	763	15	underpayment	underpayment	NOUN
ftr-336	763	16	of	of	ADP
ftr-336	763	17	tax	tax	NOUN
ftr-336	763	18	.	.	PUNCT
ftr-336	764	1	in	in	ADP
ftr-336	764	2	cases	case	NOUN
ftr-336	764	3	seeking	seek	VERB
ftr-336	764	4	section	section	NOUN
ftr-336	764	5	6015(f	6015(f	NUM
ftr-336	764	6	)	)	PUNCT
ftr-336	764	7	relief	relief	NOUN
ftr-336	764	8	alone	alone	ADV
ftr-336	764	9	,	,	PUNCT
ftr-336	764	10	78.3	78.3	NUM
ftr-336	764	11	percent	percent	NOUN
ftr-336	764	12	arose	arise	VERB
ftr-336	764	13	at	at	ADP
ftr-336	764	14	least	least	ADJ
ftr-336	764	15	in	in	ADP
ftr-336	764	16	part	part	NOUN
ftr-336	764	17	from	from	ADP
ftr-336	764	18	the	the	DET
ftr-336	764	19	underpayment	underpayment	NOUN
ftr-336	764	20	of	of	ADP
ftr-336	764	21	tax	tax	NOUN
ftr-336	764	22	on	on	ADP
ftr-336	764	23	correctly	correctly	ADV
ftr-336	764	24	filed	file	VERB
ftr-336	764	25	returns	return	NOUN
ftr-336	764	26	.	.	PUNCT
ftr-336	765	1	the	the	DET
ftr-336	765	2	burden	burden	NOUN
ftr-336	765	3	under	under	ADP
ftr-336	765	4	section	section	NOUN
ftr-336	765	5	6015(f	6015(f	NUM
ftr-336	765	6	)	)	PUNCT
ftr-336	765	7	is	be	AUX
ftr-336	765	8	on	on	ADP
ftr-336	765	9	the	the	DET
ftr-336	765	10	taxpayer	taxpayer	NOUN
ftr-336	765	11	to	to	PART
ftr-336	765	12	prove	prove	VERB
ftr-336	765	13	the	the	DET
ftr-336	765	14	equity	equity	NOUN
ftr-336	765	15	of	of	ADP
ftr-336	765	16	relief.142	relief.142	PRON
ftr-336	765	17	however	however	ADV
ftr-336	765	18	,	,	PUNCT
ftr-336	765	19	courts	court	NOUN
ftr-336	765	20	have	have	AUX
ftr-336	765	21	ruled	rule	VERB
ftr-336	765	22	that	that	SCONJ
ftr-336	765	23	the	the	DET
ftr-336	765	24	commissioner	commissioner	NOUN
ftr-336	765	25	’s	’s	PART
ftr-336	765	26	determination	determination	NOUN
ftr-336	765	27	to	to	PART
ftr-336	765	28	deny	deny	VERB
ftr-336	765	29	relief	relief	NOUN
ftr-336	765	30	under	under	ADP
ftr-336	765	31	section	section	NOUN
ftr-336	765	32	6015(f	6015(f	NUM
ftr-336	765	33	)	)	PUNCT
ftr-336	765	34	is	be	AUX
ftr-336	765	35	subject	subject	ADJ
ftr-336	765	36	to	to	ADP
ftr-336	765	37	de	de	PROPN
ftr-336	765	38	novo	novo	PROPN
ftr-336	765	39	review	review	NOUN
ftr-336	765	40	and	and	CCONJ
ftr-336	765	41	that	that	SCONJ
ftr-336	765	42	the	the	DET
ftr-336	765	43	administrative	administrative	ADJ
ftr-336	765	44	record	record	NOUN
ftr-336	765	45	may	may	AUX
ftr-336	765	46	be	be	AUX
ftr-336	765	47	supplemented	supplement	VERB
ftr-336	765	48	at	at	ADP
ftr-336	765	49	trial.143	trial.143	NOUN
ftr-336	765	50	not	not	PART
ftr-336	765	51	all	all	DET
ftr-336	765	52	tax	tax	NOUN
ftr-336	765	53	court	court	NOUN
ftr-336	765	54	judges	judge	NOUN
ftr-336	765	55	agree	agree	VERB
ftr-336	765	56	with	with	ADP
ftr-336	765	57	this	this	DET
ftr-336	765	58	approach	approach	NOUN
ftr-336	765	59	and	and	CCONJ
ftr-336	765	60	neither	neither	CCONJ
ftr-336	765	61	does	do	VERB
ftr-336	765	62	the	the	DET
ftr-336	765	63	irs	irs	PROPN
ftr-336	765	64	,	,	PUNCT
ftr-336	765	65	which	which	PRON
ftr-336	765	66	contends	contend	VERB
ftr-336	765	67	that	that	SCONJ
ftr-336	765	68	the	the	DET
ftr-336	765	69	requesting	request	VERB
ftr-336	765	70	spouse	spouse	NOUN
ftr-336	765	71	must	must	AUX
ftr-336	765	72	show	show	VERB
ftr-336	765	73	that	that	SCONJ
ftr-336	765	74	the	the	DET
ftr-336	765	75	commissioner	commissioner	NOUN
ftr-336	765	76	’s	’s	PART
ftr-336	765	77	denial	denial	NOUN
ftr-336	765	78	of	of	ADP
ftr-336	765	79	relief	relief	NOUN
ftr-336	765	80	was	be	AUX
ftr-336	765	81	an	an	DET
ftr-336	765	82	abuse	abuse	NOUN
ftr-336	765	83	of	of	ADP
ftr-336	765	84	discretion.144	discretion.144	PROPN
ftr-336	765	85	as	as	ADP
ftr-336	765	86	with	with	ADP
ftr-336	765	87	section	section	NOUN
ftr-336	765	88	6015(b	6015(b	PROPN
ftr-336	765	89	)	)	PUNCT
ftr-336	765	90	,	,	PUNCT
ftr-336	765	91	section	section	NOUN
ftr-336	765	92	6015(f	6015(f	NOUN
ftr-336	765	93	)	)	PUNCT
ftr-336	765	94	requires	require	VERB
ftr-336	765	95	a	a	DET
ftr-336	765	96	balancing	balancing	NOUN
ftr-336	765	97	of	of	ADP
ftr-336	765	98	equitable	equitable	ADJ
ftr-336	765	99	factors	factor	NOUN
ftr-336	765	100	.	.	PUNCT
ftr-336	766	1	of	of	ADP
ftr-336	766	2	the	the	DET
ftr-336	766	3	fifty	fifty	NUM
ftr-336	766	4	-	-	PUNCT
ftr-336	766	5	five	five	NUM
ftr-336	766	6	cases	case	NOUN
ftr-336	766	7	granting	grant	VERB
ftr-336	766	8	relief	relief	NOUN
ftr-336	766	9	on	on	ADP
ftr-336	766	10	the	the	DET
ftr-336	766	11	merits	merit	NOUN
ftr-336	766	12	solely	solely	ADV
ftr-336	766	13	under	under	ADP
ftr-336	766	14	section	section	NOUN
ftr-336	766	15	6015(f	6015(f	NUM
ftr-336	766	16	)	)	PUNCT
ftr-336	766	17	,	,	PUNCT
ftr-336	766	18	in	in	ADP
ftr-336	766	19	sixteen	sixteen	NUM
ftr-336	766	20	the	the	DET
ftr-336	766	21	court	court	NOUN
ftr-336	766	22	found	find	VERB
ftr-336	766	23	that	that	SCONJ
ftr-336	766	24	the	the	DET
ftr-336	766	25	requesting	request	VERB
ftr-336	766	26	spouse	spouse	NOUN
ftr-336	766	27	had	have	VERB
ftr-336	766	28	actual	actual	ADJ
ftr-336	766	29	knowledge	knowledge	NOUN
ftr-336	766	30	of	of	ADP
ftr-336	766	31	the	the	DET
ftr-336	766	32	deficiency	deficiency	NOUN
ftr-336	766	33	and	and	CCONJ
ftr-336	766	34	,	,	PUNCT
ftr-336	766	35	in	in	ADP
ftr-336	766	36	six	six	NUM
ftr-336	766	37	,	,	PUNCT
ftr-336	766	38	that	that	SCONJ
ftr-336	766	39	the	the	DET
ftr-336	766	40	requesting	request	VERB
ftr-336	766	41	spouse	spouse	NOUN
ftr-336	766	42	had	have	VERB
ftr-336	766	43	reason	reason	NOUN
ftr-336	766	44	to	to	PART
ftr-336	766	45	know	know	VERB
ftr-336	766	46	of	of	ADP
ftr-336	766	47	it	it	PRON
ftr-336	766	48	.	.	PUNCT
ftr-336	767	1	there	there	PRON
ftr-336	767	2	was	be	VERB
ftr-336	767	3	significant	significant	ADJ
ftr-336	767	4	division	division	NOUN
ftr-336	767	5	in	in	ADP
ftr-336	767	6	the	the	DET
ftr-336	767	7	cases	case	NOUN
ftr-336	767	8	on	on	ADP
ftr-336	767	9	whether	whether	SCONJ
ftr-336	767	10	the	the	DET
ftr-336	767	11	requesting	request	VERB
ftr-336	767	12	spouse	spouse	NOUN
ftr-336	767	13	would	would	AUX
ftr-336	767	14	suffer	suffer	VERB
ftr-336	767	15	an	an	DET
ftr-336	767	16	economic	economic	ADJ
ftr-336	767	17	hardship	hardship	NOUN
ftr-336	767	18	if	if	SCONJ
ftr-336	767	19	made	make	VERB
ftr-336	767	20	liable	liable	ADJ
ftr-336	767	21	for	for	ADP
ftr-336	767	22	the	the	DET
ftr-336	767	23	tax	tax	NOUN
ftr-336	767	24	.	.	PUNCT
ftr-336	768	1	in	in	ADP
ftr-336	768	2	only	only	ADV
ftr-336	768	3	four	four	NUM
ftr-336	768	4	did	do	AUX
ftr-336	768	5	the	the	DET
ftr-336	768	6	court	court	NOUN
ftr-336	768	7	find	find	VERB
ftr-336	768	8	that	that	SCONJ
ftr-336	768	9	the	the	DET
ftr-336	768	10	requesting	request	VERB
ftr-336	768	11	spouse	spouse	NOUN
ftr-336	768	12	had	have	AUX
ftr-336	768	13	substantially	substantially	ADV
ftr-336	768	14	benefited	benefit	VERB
ftr-336	768	15	from	from	ADP
ftr-336	768	16	the	the	DET
ftr-336	768	17	deficiency	deficiency	NOUN
ftr-336	768	18	.	.	PUNCT
ftr-336	769	1	finally	finally	ADV
ftr-336	769	2	,	,	PUNCT
ftr-336	769	3	as	as	ADP
ftr-336	769	4	with	with	ADP
ftr-336	769	5	section	section	NOUN
ftr-336	769	6	6015(b	6015(b	PROPN
ftr-336	769	7	)	)	PUNCT
ftr-336	769	8	,	,	PUNCT
ftr-336	769	9	there	there	PRON
ftr-336	769	10	were	be	VERB
ftr-336	769	11	no	no	DET
ftr-336	769	12	common	common	ADJ
ftr-336	769	13	characteristics	characteristic	NOUN
ftr-336	769	14	of	of	ADP
ftr-336	769	15	the	the	DET
ftr-336	769	16	requesting	requesting	NOUN
ftr-336	769	17	spouse	spouse	NOUN
ftr-336	769	18	.	.	PUNCT
ftr-336	770	1	140	140	NUM
ftr-336	770	2	.	.	X
ftr-336	770	3	nadler	nadler	PROPN
ftr-336	770	4	,	,	PUNCT
ftr-336	770	5	innocent	innocent	ADJ
ftr-336	770	6	spouse	spouse	NOUN
ftr-336	770	7	relief	relief	NOUN
ftr-336	770	8	,	,	PUNCT
ftr-336	770	9	supra	supra	ADJ
ftr-336	770	10	note	note	NOUN
ftr-336	770	11	20	20	NUM
ftr-336	770	12	,	,	PUNCT
ftr-336	770	13	at	at	ADP
ftr-336	770	14	83	83	NUM
ftr-336	770	15	-	-	SYM
ftr-336	770	16	84	84	NUM
ftr-336	770	17	.	.	PUNCT
ftr-336	771	1	under	under	ADP
ftr-336	771	2	section	section	NOUN
ftr-336	771	3	6015(c	6015(c	NOUN
ftr-336	771	4	)	)	PUNCT
ftr-336	771	5	,	,	PUNCT
ftr-336	771	6	the	the	DET
ftr-336	771	7	burden	burden	NOUN
ftr-336	771	8	of	of	ADP
ftr-336	771	9	proving	prove	VERB
ftr-336	771	10	the	the	DET
ftr-336	771	11	appropriate	appropriate	ADJ
ftr-336	771	12	allocation	allocation	NOUN
ftr-336	771	13	of	of	ADP
ftr-336	771	14	tax	tax	NOUN
ftr-336	771	15	items	item	NOUN
ftr-336	771	16	is	be	AUX
ftr-336	771	17	on	on	ADP
ftr-336	771	18	the	the	DET
ftr-336	771	19	requesting	request	VERB
ftr-336	771	20	spouse	spouse	NOUN
ftr-336	771	21	.	.	PUNCT
ftr-336	772	1	i.r.c	i.r.c	NOUN
ftr-336	772	2	.	.	PUNCT
ftr-336	773	1	§	§	PROPN
ftr-336	773	2	6015(c)(2	6015(c)(2	NUM
ftr-336	773	3	)	)	PUNCT
ftr-336	773	4	.	.	PUNCT
ftr-336	774	1	in	in	ADP
ftr-336	774	2	three	three	NUM
ftr-336	774	3	of	of	ADP
ftr-336	774	4	the	the	DET
ftr-336	774	5	cases	case	NOUN
ftr-336	774	6	granting	grant	VERB
ftr-336	774	7	section	section	NOUN
ftr-336	774	8	6015(c	6015(c	NOUN
ftr-336	774	9	)	)	PUNCT
ftr-336	774	10	relief	relief	NOUN
ftr-336	774	11	,	,	PUNCT
ftr-336	774	12	issues	issue	NOUN
ftr-336	774	13	of	of	ADP
ftr-336	774	14	allocation	allocation	NOUN
ftr-336	774	15	were	be	AUX
ftr-336	774	16	raised	raise	VERB
ftr-336	774	17	.	.	PUNCT
ftr-336	775	1	in	in	ADP
ftr-336	775	2	two	two	NUM
ftr-336	775	3	of	of	ADP
ftr-336	775	4	those	those	DET
ftr-336	775	5	cases	case	NOUN
ftr-336	775	6	,	,	PUNCT
ftr-336	775	7	the	the	DET
ftr-336	775	8	court	court	NOUN
ftr-336	775	9	chastised	chastise	VERB
ftr-336	775	10	the	the	DET
ftr-336	775	11	irs	irs	PROPN
ftr-336	775	12	for	for	ADP
ftr-336	775	13	not	not	PART
ftr-336	775	14	attempting	attempt	VERB
ftr-336	775	15	an	an	DET
ftr-336	775	16	allocation	allocation	NOUN
ftr-336	775	17	.	.	PUNCT
ftr-336	776	1	foy	foy	PROPN
ftr-336	776	2	v.	v.	PROPN
ftr-336	776	3	commissioner	commissioner	PROPN
ftr-336	776	4	89	89	NUM
ftr-336	776	5	t.c.m	t.c.m	NOUN
ftr-336	776	6	.	.	PUNCT
ftr-336	777	1	(	(	PUNCT
ftr-336	777	2	cch	cch	NOUN
ftr-336	777	3	)	)	PUNCT
ftr-336	777	4	1299	1299	NUM
ftr-336	777	5	,	,	PUNCT
ftr-336	777	6	1304–05	1304–05	NUM
ftr-336	777	7	,	,	PUNCT
ftr-336	777	8	t.c.m	t.c.m	INTJ
ftr-336	777	9	.	.	PUNCT
ftr-336	778	1	(	(	PUNCT
ftr-336	778	2	ria	ria	PROPN
ftr-336	778	3	)	)	PUNCT
ftr-336	778	4	¶	¶	PROPN
ftr-336	778	5	2005	2005	NUM
ftr-336	778	6	-	-	SYM
ftr-336	778	7	116	116	NUM
ftr-336	778	8	at	at	ADP
ftr-336	778	9	923	923	NUM
ftr-336	778	10	.	.	PUNCT
ftr-336	779	1	bulger	bulger	PROPN
ftr-336	779	2	v.	v.	PROPN
ftr-336	779	3	commissioner	commissioner	PROPN
ftr-336	779	4	,	,	PUNCT
ftr-336	779	5	89	89	NUM
ftr-336	779	6	t.c.m	t.c.m	NOUN
ftr-336	779	7	.	.	PUNCT
ftr-336	780	1	(	(	PUNCT
ftr-336	780	2	cch	cch	NOUN
ftr-336	780	3	)	)	PUNCT
ftr-336	780	4	1457	1457	NUM
ftr-336	780	5	,	,	PUNCT
ftr-336	780	6	1462–63	1462–63	NUM
ftr-336	780	7	,	,	PUNCT
ftr-336	780	8	t.c.m	t.c.m	INTJ
ftr-336	780	9	.	.	PUNCT
ftr-336	781	1	(	(	PUNCT
ftr-336	781	2	ria	ria	PROPN
ftr-336	781	3	)	)	PUNCT
ftr-336	781	4	¶	¶	PROPN
ftr-336	781	5	2005	2005	NUM
ftr-336	781	6	-	-	SYM
ftr-336	781	7	147	147	NUM
ftr-336	781	8	at	at	ADP
ftr-336	781	9	1140–41	1140–41	NUM
ftr-336	781	10	.	.	PUNCT
ftr-336	782	1	in	in	ADP
ftr-336	782	2	the	the	DET
ftr-336	782	3	final	final	ADJ
ftr-336	782	4	case	case	NOUN
ftr-336	782	5	,	,	PUNCT
ftr-336	782	6	the	the	DET
ftr-336	782	7	government	government	NOUN
ftr-336	782	8	worked	work	VERB
ftr-336	782	9	through	through	ADP
ftr-336	782	10	the	the	DET
ftr-336	782	11	allocation	allocation	NOUN
ftr-336	782	12	provisions	provision	NOUN
ftr-336	782	13	when	when	SCONJ
ftr-336	782	14	each	each	DET
ftr-336	782	15	spouse	spouse	NOUN
ftr-336	782	16	sought	seek	VERB
ftr-336	782	17	relief	relief	NOUN
ftr-336	782	18	,	,	PUNCT
ftr-336	782	19	but	but	CCONJ
ftr-336	782	20	the	the	DET
ftr-336	782	21	court	court	NOUN
ftr-336	782	22	granted	grant	VERB
ftr-336	782	23	only	only	ADV
ftr-336	782	24	partial	partial	ADJ
ftr-336	782	25	relief	relief	NOUN
ftr-336	782	26	to	to	ADP
ftr-336	782	27	the	the	DET
ftr-336	782	28	husband	husband	NOUN
ftr-336	782	29	.	.	PUNCT
ftr-336	783	1	charlton	charlton	PROPN
ftr-336	783	2	v.	v.	PROPN
ftr-336	783	3	commissioner	commissioner	PROPN
ftr-336	783	4	,	,	PUNCT
ftr-336	783	5	114	114	NUM
ftr-336	783	6	t.c	t.c	PROPN
ftr-336	783	7	.	.	PROPN
ftr-336	783	8	333	333	NUM
ftr-336	783	9	(	(	PUNCT
ftr-336	783	10	2000	2000	NUM
ftr-336	783	11	)	)	PUNCT
ftr-336	783	12	.	.	PUNCT
ftr-336	784	1	141	141	NUM
ftr-336	784	2	.	.	PUNCT
ftr-336	785	1	nevertheless	nevertheless	ADV
ftr-336	785	2	,	,	PUNCT
ftr-336	785	3	in	in	ADP
ftr-336	785	4	seven	seven	NUM
ftr-336	785	5	cases	case	NOUN
ftr-336	785	6	the	the	DET
ftr-336	785	7	courts	court	NOUN
ftr-336	785	8	noted	note	VERB
ftr-336	785	9	that	that	SCONJ
ftr-336	785	10	the	the	DET
ftr-336	785	11	requesting	request	VERB
ftr-336	785	12	spouse	spouse	NOUN
ftr-336	785	13	either	either	CCONJ
ftr-336	785	14	had	have	VERB
ftr-336	785	15	constructive	constructive	ADJ
ftr-336	785	16	knowledge	knowledge	NOUN
ftr-336	785	17	or	or	CCONJ
ftr-336	785	18	reason	reason	NOUN
ftr-336	785	19	to	to	PART
ftr-336	785	20	know	know	VERB
ftr-336	785	21	of	of	ADP
ftr-336	785	22	the	the	DET
ftr-336	785	23	liability	liability	NOUN
ftr-336	785	24	.	.	PUNCT
ftr-336	786	1	142	142	NUM
ftr-336	786	2	.	.	PUNCT
ftr-336	786	3	nadler	nadler	PROPN
ftr-336	786	4	,	,	PUNCT
ftr-336	786	5	innocent	innocent	ADJ
ftr-336	786	6	spouse	spouse	NOUN
ftr-336	786	7	relief	relief	NOUN
ftr-336	786	8	,	,	PUNCT
ftr-336	786	9	supra	supra	ADJ
ftr-336	786	10	note	note	NOUN
ftr-336	786	11	20	20	NUM
ftr-336	786	12	,	,	PUNCT
ftr-336	786	13	at	at	ADP
ftr-336	786	14	83–84	83–84	NOUN
ftr-336	786	15	.	.	PUNCT
ftr-336	787	1	143	143	NUM
ftr-336	787	2	.	.	PUNCT
ftr-336	788	1	commissioner	commissioner	PROPN
ftr-336	788	2	v.	v.	PROPN
ftr-336	788	3	neal	neal	PROPN
ftr-336	788	4	,	,	PUNCT
ftr-336	788	5	557	557	NUM
ftr-336	788	6	f.3d	f.3d	NUM
ftr-336	788	7	1262	1262	NUM
ftr-336	788	8	,	,	PUNCT
ftr-336	788	9	1264	1264	NUM
ftr-336	788	10	(	(	PUNCT
ftr-336	788	11	11th	11th	ADJ
ftr-336	788	12	cir	cir	NOUN
ftr-336	788	13	.	.	PUNCT
ftr-336	788	14	2010	2010	NUM
ftr-336	788	15	)	)	PUNCT
ftr-336	789	1	;	;	PUNCT
ftr-336	789	2	ewing	ewing	PROPN
ftr-336	789	3	v.	v.	PROPN
ftr-336	789	4	commissioner	commissioner	PROPN
ftr-336	789	5	,	,	PUNCT
ftr-336	789	6	122	122	NUM
ftr-336	789	7	t.c	t.c	PROPN
ftr-336	789	8	.	.	PROPN
ftr-336	789	9	32	32	NUM
ftr-336	789	10	,	,	PUNCT
ftr-336	789	11	38–39	38–39	NUM
ftr-336	789	12	(	(	PUNCT
ftr-336	789	13	2004	2004	NUM
ftr-336	789	14	)	)	PUNCT
ftr-336	789	15	;	;	PUNCT
ftr-336	789	16	porter	porter	NOUN
ftr-336	789	17	v.	v.	PROPN
ftr-336	789	18	commissioner	commissioner	PROPN
ftr-336	789	19	,	,	PUNCT
ftr-336	789	20	132	132	NUM
ftr-336	789	21	t.c	t.c	PROPN
ftr-336	789	22	.	.	PROPN
ftr-336	789	23	203	203	NUM
ftr-336	789	24	,	,	PUNCT
ftr-336	789	25	210	210	NUM
ftr-336	789	26	(	(	PUNCT
ftr-336	789	27	2009	2009	NUM
ftr-336	789	28	)	)	PUNCT
ftr-336	789	29	,	,	PUNCT
ftr-336	789	30	aff’g	aff’g	VERB
ftr-336	789	31	130	130	NUM
ftr-336	789	32	t.c	t.c	PROPN
ftr-336	789	33	.	.	PROPN
ftr-336	789	34	115	115	NUM
ftr-336	789	35	(	(	PUNCT
ftr-336	789	36	2008	2008	NUM
ftr-336	789	37	)	)	PUNCT
ftr-336	789	38	.	.	PUNCT
ftr-336	790	1	144	144	NUM
ftr-336	790	2	.	.	PUNCT
ftr-336	790	3	cc-2009	cc-2009	PROPN
ftr-336	790	4	-	-	PUNCT
ftr-336	790	5	021	021	PROPN
ftr-336	790	6	,	,	PUNCT
ftr-336	790	7	2009	2009	NUM
ftr-336	790	8	tnt	tnt	PROPN
ftr-336	790	9	125–5	125–5	NUM
ftr-336	790	10	;	;	PUNCT
ftr-336	790	11	cc	cc	X
ftr-336	790	12	notice	notice	NOUN
ftr-336	790	13	(	(	PUNCT
ftr-336	790	14	35)000	35)000	NUM
ftr-336	790	15	-	-	SYM
ftr-336	790	16	338	338	NUM
ftr-336	790	17	(	(	PUNCT
ftr-336	790	18	2000	2000	NUM
ftr-336	790	19	)	)	PUNCT
ftr-336	790	20	.	.	PUNCT
ftr-336	791	1	see	see	VERB
ftr-336	791	2	also	also	ADV
ftr-336	791	3	patrick	patrick	PROPN
ftr-336	791	4	j.	j.	PROPN
ftr-336	791	5	smith	smith	PROPN
ftr-336	791	6	,	,	PUNCT
ftr-336	791	7	standards	standard	NOUN
ftr-336	791	8	for	for	ADP
ftr-336	791	9	tax	tax	NOUN
ftr-336	791	10	court	court	NOUN
ftr-336	791	11	review	review	NOUN
ftr-336	791	12	in	in	ADP
ftr-336	791	13	equitable	equitable	ADJ
ftr-336	791	14	innocent	innocent	ADJ
ftr-336	791	15	spouse	spouse	NOUN
ftr-336	791	16	cases	case	NOUN
ftr-336	791	17	,	,	PUNCT
ftr-336	791	18	2012	2012	NUM
ftr-336	791	19	tnt	tnt	PROPN
ftr-336	791	20	42	42	NUM
ftr-336	791	21	-	-	SYM
ftr-336	791	22	6	6	NUM
ftr-336	791	23	.	.	PUNCT
ftr-336	792	1	toni	toni	PROPN
ftr-336	792	2	robinson	robinson	PROPN
ftr-336	792	3	&	&	CCONJ
ftr-336	792	4	mary	mary	PROPN
ftr-336	792	5	ferrari	ferrari	PROPN
ftr-336	792	6	,	,	PUNCT
ftr-336	792	7	protecting	protect	VERB
ftr-336	792	8	the	the	DET
ftr-336	792	9	innocent	innocent	ADJ
ftr-336	792	10	,	,	PUNCT
ftr-336	792	11	2000	2000	NUM
ftr-336	792	12	tnt	tnt	PROPN
ftr-336	792	13	181–100	181–100	NUM
ftr-336	792	14	.	.	PUNCT
ftr-336	792	15	2012	2012	NUM
ftr-336	792	16	]	]	PUNCT
ftr-336	792	17	empirical	empirical	ADJ
ftr-336	792	18	study	study	NOUN
ftr-336	792	19	of	of	ADP
ftr-336	792	20	innocent	innocent	ADJ
ftr-336	792	21	spouse	spouse	NOUN
ftr-336	792	22	relief	relief	NOUN
ftr-336	792	23	657	657	NUM
ftr-336	792	24	before	before	ADP
ftr-336	792	25	beginning	begin	VERB
ftr-336	792	26	a	a	DET
ftr-336	792	27	more	more	ADV
ftr-336	792	28	detailed	detailed	ADJ
ftr-336	792	29	analysis	analysis	NOUN
ftr-336	792	30	of	of	ADP
ftr-336	792	31	when	when	SCONJ
ftr-336	792	32	relief	relief	NOUN
ftr-336	792	33	is	be	AUX
ftr-336	792	34	granted	grant	VERB
ftr-336	792	35	,	,	PUNCT
ftr-336	792	36	it	it	PRON
ftr-336	792	37	is	be	AUX
ftr-336	792	38	important	important	ADJ
ftr-336	792	39	to	to	PART
ftr-336	792	40	note	note	VERB
ftr-336	792	41	that	that	SCONJ
ftr-336	792	42	not	not	PART
ftr-336	792	43	all	all	PRON
ftr-336	792	44	of	of	ADP
ftr-336	792	45	the	the	DET
ftr-336	792	46	litigated	litigate	VERB
ftr-336	792	47	cases	case	NOUN
ftr-336	792	48	are	be	AUX
ftr-336	792	49	meritorious	meritorious	ADJ
ftr-336	792	50	.	.	PUNCT
ftr-336	793	1	because	because	SCONJ
ftr-336	793	2	taxpayers	taxpayer	NOUN
ftr-336	793	3	have	have	VERB
ftr-336	793	4	a	a	DET
ftr-336	793	5	right	right	NOUN
ftr-336	793	6	to	to	PART
ftr-336	793	7	appeal	appeal	VERB
ftr-336	793	8	a	a	DET
ftr-336	793	9	denial	denial	NOUN
ftr-336	793	10	of	of	ADP
ftr-336	793	11	relief	relief	NOUN
ftr-336	793	12	by	by	ADP
ftr-336	793	13	the	the	DET
ftr-336	793	14	irs	irs	PROPN
ftr-336	793	15	,	,	PUNCT
ftr-336	793	16	some	some	PRON
ftr-336	793	17	claims	claim	NOUN
ftr-336	793	18	that	that	PRON
ftr-336	793	19	are	be	AUX
ftr-336	793	20	invalid	invalid	ADJ
ftr-336	793	21	on	on	ADP
ftr-336	793	22	their	their	PRON
ftr-336	793	23	face	face	NOUN
ftr-336	793	24	have	have	AUX
ftr-336	793	25	made	make	VERB
ftr-336	793	26	their	their	PRON
ftr-336	793	27	way	way	NOUN
ftr-336	793	28	onto	onto	ADP
ftr-336	793	29	the	the	DET
ftr-336	793	30	judicial	judicial	ADJ
ftr-336	793	31	docket	docket	NOUN
ftr-336	793	32	.	.	PUNCT
ftr-336	794	1	for	for	ADP
ftr-336	794	2	example	example	NOUN
ftr-336	794	3	,	,	PUNCT
ftr-336	794	4	a	a	DET
ftr-336	794	5	threshold	threshold	NOUN
ftr-336	794	6	question	question	NOUN
ftr-336	794	7	for	for	SCONJ
ftr-336	794	8	spouses	spouse	NOUN
ftr-336	794	9	to	to	PART
ftr-336	794	10	win	win	VERB
ftr-336	794	11	relief	relief	NOUN
ftr-336	794	12	from	from	ADP
ftr-336	794	13	joint	joint	ADJ
ftr-336	794	14	and	and	CCONJ
ftr-336	794	15	several	several	ADJ
ftr-336	794	16	liability	liability	NOUN
ftr-336	794	17	is	be	AUX
ftr-336	794	18	that	that	SCONJ
ftr-336	794	19	spouses	spouse	NOUN
ftr-336	794	20	must	must	AUX
ftr-336	794	21	sign	sign	VERB
ftr-336	794	22	or	or	CCONJ
ftr-336	794	23	intend	intend	VERB
ftr-336	794	24	to	to	PART
ftr-336	794	25	sign	sign	VERB
ftr-336	794	26	joint	joint	ADJ
ftr-336	794	27	returns	return	NOUN
ftr-336	794	28	.	.	PUNCT
ftr-336	795	1	although	although	SCONJ
ftr-336	795	2	the	the	DET
ftr-336	795	3	absence	absence	NOUN
ftr-336	795	4	of	of	ADP
ftr-336	795	5	a	a	DET
ftr-336	795	6	joint	joint	ADJ
ftr-336	795	7	return	return	NOUN
ftr-336	795	8	is	be	AUX
ftr-336	795	9	a	a	DET
ftr-336	795	10	common	common	ADJ
ftr-336	795	11	reason	reason	NOUN
ftr-336	795	12	the	the	DET
ftr-336	795	13	irs	irs	PROPN
ftr-336	795	14	initially	initially	ADV
ftr-336	795	15	declines	decline	VERB
ftr-336	795	16	relief	relief	NOUN
ftr-336	795	17	,	,	PUNCT
ftr-336	795	18	eight	eight	NUM
ftr-336	795	19	cases	case	NOUN
ftr-336	795	20	were	be	AUX
ftr-336	795	21	decided	decide	VERB
ftr-336	795	22	based	base	VERB
ftr-336	795	23	on	on	ADP
ftr-336	795	24	a	a	DET
ftr-336	795	25	lack	lack	NOUN
ftr-336	795	26	of	of	ADP
ftr-336	795	27	a	a	DET
ftr-336	795	28	joint	joint	ADJ
ftr-336	795	29	return	return	NOUN
ftr-336	795	30	and	and	CCONJ
ftr-336	795	31	,	,	PUNCT
ftr-336	795	32	in	in	ADP
ftr-336	795	33	each	each	PRON
ftr-336	795	34	,	,	PUNCT
ftr-336	795	35	the	the	DET
ftr-336	795	36	court	court	NOUN
ftr-336	795	37	held	hold	VERB
ftr-336	795	38	there	there	PRON
ftr-336	795	39	was	be	VERB
ftr-336	795	40	no	no	DET
ftr-336	795	41	jurisdiction	jurisdiction	NOUN
ftr-336	795	42	for	for	ADP
ftr-336	795	43	granting	grant	VERB
ftr-336	795	44	section	section	NOUN
ftr-336	795	45	6015	6015	NUM
ftr-336	795	46	relief	relief	NOUN
ftr-336	795	47	.	.	PUNCT
ftr-336	796	1	in	in	ADP
ftr-336	796	2	one	one	NUM
ftr-336	796	3	,	,	PUNCT
ftr-336	796	4	the	the	DET
ftr-336	796	5	ninth	ninth	ADJ
ftr-336	796	6	circuit	circuit	NOUN
ftr-336	796	7	upheld	uphold	VERB
ftr-336	796	8	the	the	DET
ftr-336	796	9	tax	tax	NOUN
ftr-336	796	10	court	court	NOUN
ftr-336	796	11	’s	’s	PART
ftr-336	796	12	denial	denial	NOUN
ftr-336	796	13	of	of	ADP
ftr-336	796	14	jurisdiction	jurisdiction	NOUN
ftr-336	796	15	for	for	ADP
ftr-336	796	16	spouses	spouse	NOUN
ftr-336	796	17	who	who	PRON
ftr-336	796	18	face	face	VERB
ftr-336	796	19	joint	joint	ADJ
ftr-336	796	20	liability	liability	NOUN
ftr-336	796	21	under	under	ADP
ftr-336	796	22	community	community	NOUN
ftr-336	796	23	property	property	NOUN
ftr-336	796	24	laws	law	NOUN
ftr-336	796	25	but	but	CCONJ
ftr-336	796	26	do	do	AUX
ftr-336	796	27	not	not	PART
ftr-336	796	28	file	file	VERB
ftr-336	796	29	joint	joint	ADJ
ftr-336	796	30	returns.145	returns.145	NOUN
ftr-336	796	31	in	in	ADP
ftr-336	796	32	a	a	DET
ftr-336	796	33	ninth	ninth	ADJ
ftr-336	796	34	case	case	NOUN
ftr-336	796	35	,	,	PUNCT
ftr-336	796	36	one	one	NUM
ftr-336	796	37	spouse	spouse	NOUN
ftr-336	796	38	claimed	claim	VERB
ftr-336	796	39	(	(	PUNCT
ftr-336	796	40	but	but	CCONJ
ftr-336	796	41	failed	fail	VERB
ftr-336	796	42	to	to	PART
ftr-336	796	43	win	win	VERB
ftr-336	796	44	)	)	PUNCT
ftr-336	796	45	innocent	innocent	ADJ
ftr-336	796	46	spouse	spouse	NOUN
ftr-336	796	47	relief	relief	NOUN
ftr-336	796	48	because	because	SCONJ
ftr-336	796	49	the	the	DET
ftr-336	796	50	other	other	ADJ
ftr-336	796	51	spouse	spouse	NOUN
ftr-336	796	52	would	would	AUX
ftr-336	796	53	not	not	PART
ftr-336	796	54	agree	agree	VERB
ftr-336	796	55	to	to	PART
ftr-336	796	56	file	file	VERB
ftr-336	796	57	jointly	jointly	ADV
ftr-336	796	58	and	and	CCONJ
ftr-336	796	59	,	,	PUNCT
ftr-336	796	60	as	as	ADP
ftr-336	796	61	a	a	DET
ftr-336	796	62	result	result	NOUN
ftr-336	796	63	,	,	PUNCT
ftr-336	796	64	the	the	DET
ftr-336	796	65	requesting	request	VERB
ftr-336	796	66	spouse	spouse	NOUN
ftr-336	796	67	suffered	suffer	VERB
ftr-336	796	68	a	a	DET
ftr-336	796	69	larger	large	ADJ
ftr-336	796	70	tax	tax	NOUN
ftr-336	796	71	bill.146	bill.146	NOUN
ftr-336	796	72	whether	whether	SCONJ
ftr-336	796	73	a	a	DET
ftr-336	796	74	joint	joint	ADJ
ftr-336	796	75	return	return	NOUN
ftr-336	796	76	exists	exist	VERB
ftr-336	796	77	is	be	AUX
ftr-336	796	78	but	but	CCONJ
ftr-336	796	79	one	one	NUM
ftr-336	796	80	question	question	NOUN
ftr-336	796	81	that	that	PRON
ftr-336	796	82	causes	cause	VERB
ftr-336	796	83	cases	case	NOUN
ftr-336	796	84	to	to	PART
ftr-336	796	85	be	be	AUX
ftr-336	796	86	decided	decide	VERB
ftr-336	796	87	on	on	ADP
ftr-336	796	88	procedural	procedural	ADJ
ftr-336	796	89	grounds	ground	NOUN
ftr-336	796	90	rather	rather	ADV
ftr-336	796	91	than	than	ADP
ftr-336	796	92	on	on	ADP
ftr-336	796	93	the	the	DET
ftr-336	796	94	merits	merit	NOUN
ftr-336	796	95	.	.	PUNCT
ftr-336	797	1	cases	case	NOUN
ftr-336	797	2	decided	decide	VERB
ftr-336	797	3	on	on	ADP
ftr-336	797	4	procedural	procedural	ADJ
ftr-336	797	5	grounds	ground	NOUN
ftr-336	797	6	§	§	PROPN
ftr-336	797	7	6015(b	6015(b	PROPN
ftr-336	797	8	)	)	PUNCT
ftr-336	797	9	§	§	PROPN
ftr-336	797	10	6015(c	6015(c	NOUN
ftr-336	797	11	)	)	PUNCT
ftr-336	797	12	§	§	PROPN
ftr-336	797	13	6015(f	6015(f	NUM
ftr-336	797	14	)	)	PUNCT
ftr-336	797	15	combination	combination	NOUN
ftr-336	797	16	other	other	ADJ
ftr-336	797	17	brought	bring	VERB
ftr-336	797	18	under	under	ADP
ftr-336	797	19	2	2	NUM
ftr-336	797	20	10	10	NUM
ftr-336	797	21	47	47	NUM
ftr-336	797	22	69	69	NUM
ftr-336	797	23	30	30	NUM
ftr-336	797	24	won	win	VERB
ftr-336	797	25	under	under	ADP
ftr-336	797	26	0	0	NUM
ftr-336	797	27	2	2	NUM
ftr-336	797	28	18	18	NUM
ftr-336	797	29	23	23	NUM
ftr-336	797	30	7	7	NUM
ftr-336	797	31	of	of	ADP
ftr-336	797	32	the	the	DET
ftr-336	797	33	sample	sample	NOUN
ftr-336	797	34	,	,	PUNCT
ftr-336	797	35	158	158	NUM
ftr-336	797	36	,	,	PUNCT
ftr-336	797	37	or	or	CCONJ
ftr-336	797	38	35.4	35.4	NUM
ftr-336	797	39	percent	percent	NOUN
ftr-336	797	40	,	,	PUNCT
ftr-336	797	41	were	be	AUX
ftr-336	797	42	resolved	resolve	VERB
ftr-336	797	43	based	base	VERB
ftr-336	797	44	solely	solely	ADV
ftr-336	797	45	on	on	ADP
ftr-336	797	46	procedural	procedural	ADJ
ftr-336	797	47	issues	issue	NOUN
ftr-336	797	48	,	,	PUNCT
ftr-336	797	49	and	and	CCONJ
ftr-336	797	50	taxpayers	taxpayer	NOUN
ftr-336	797	51	won	win	VERB
ftr-336	797	52	31.6	31.6	NUM
ftr-336	797	53	percent	percent	NOUN
ftr-336	797	54	of	of	ADP
ftr-336	797	55	the	the	DET
ftr-336	797	56	cases	case	NOUN
ftr-336	797	57	decided	decide	VERB
ftr-336	797	58	on	on	ADP
ftr-336	797	59	procedural	procedural	ADJ
ftr-336	797	60	grounds.147	grounds.147	NOUN
ftr-336	797	61	in	in	ADP
ftr-336	797	62	50.6	50.6	NUM
ftr-336	797	63	percent	percent	NOUN
ftr-336	797	64	of	of	ADP
ftr-336	797	65	these	these	DET
ftr-336	797	66	procedural	procedural	ADJ
ftr-336	797	67	cases	case	NOUN
ftr-336	797	68	,	,	PUNCT
ftr-336	797	69	issues	issue	NOUN
ftr-336	797	70	of	of	ADP
ftr-336	797	71	untimeliness	untimeliness	NOUN
ftr-336	797	72	,	,	PUNCT
ftr-336	797	73	res	re	NOUN
ftr-336	797	74	judicata	judicata	NOUN
ftr-336	797	75	,	,	PUNCT
ftr-336	797	76	and	and	CCONJ
ftr-336	797	77	lack	lack	NOUN
ftr-336	797	78	of	of	ADP
ftr-336	797	79	jurisdiction	jurisdiction	NOUN
ftr-336	797	80	were	be	AUX
ftr-336	797	81	the	the	DET
ftr-336	797	82	basis	basis	NOUN
ftr-336	797	83	of	of	ADP
ftr-336	797	84	the	the	DET
ftr-336	797	85	court	court	NOUN
ftr-336	797	86	’s	’s	PART
ftr-336	797	87	decision	decision	NOUN
ftr-336	797	88	.	.	PUNCT
ftr-336	798	1	that	that	SCONJ
ftr-336	798	2	so	so	ADV
ftr-336	798	3	many	many	ADJ
ftr-336	798	4	cases	case	NOUN
ftr-336	798	5	were	be	AUX
ftr-336	798	6	decided	decide	VERB
ftr-336	798	7	on	on	ADP
ftr-336	798	8	procedural	procedural	ADJ
ftr-336	798	9	issues	issue	NOUN
ftr-336	798	10	is	be	AUX
ftr-336	798	11	not	not	PART
ftr-336	798	12	necessarily	necessarily	ADV
ftr-336	798	13	a	a	DET
ftr-336	798	14	sign	sign	NOUN
ftr-336	798	15	of	of	ADP
ftr-336	798	16	wasteful	wasteful	ADJ
ftr-336	798	17	litigation	litigation	NOUN
ftr-336	798	18	.	.	PUNCT
ftr-336	799	1	many	many	ADJ
ftr-336	799	2	of	of	ADP
ftr-336	799	3	these	these	DET
ftr-336	799	4	cases	case	NOUN
ftr-336	799	5	resolved	resolve	VERB
ftr-336	799	6	145	145	NUM
ftr-336	799	7	.	.	PUNCT
ftr-336	800	1	in	in	ADP
ftr-336	800	2	christensen	christensen	PROPN
ftr-336	800	3	v.	v.	PROPN
ftr-336	800	4	commissioner	commissioner	PROPN
ftr-336	800	5	,	,	PUNCT
ftr-336	800	6	523	523	NUM
ftr-336	800	7	f.3d	f.3d	NUM
ftr-336	800	8	957	957	NUM
ftr-336	800	9	,	,	PUNCT
ftr-336	800	10	962	962	NUM
ftr-336	800	11	(	(	PUNCT
ftr-336	800	12	9th	9th	ADJ
ftr-336	800	13	cir	cir	NOUN
ftr-336	800	14	.	.	PROPN
ftr-336	800	15	2008	2008	NUM
ftr-336	800	16	)	)	PUNCT
ftr-336	800	17	,	,	PUNCT
ftr-336	800	18	aff’g	aff’g	VERB
ftr-336	800	19	90	90	NUM
ftr-336	800	20	t.c.m	t.c.m	NOUN
ftr-336	800	21	.	.	PUNCT
ftr-336	801	1	(	(	PUNCT
ftr-336	801	2	cch	cch	NOUN
ftr-336	801	3	)	)	PUNCT
ftr-336	801	4	642	642	NUM
ftr-336	801	5	,	,	PUNCT
ftr-336	801	6	t.c.m	t.c.m	INTJ
ftr-336	801	7	.	.	PUNCT
ftr-336	802	1	(	(	PUNCT
ftr-336	802	2	ria	ria	PROPN
ftr-336	802	3	)	)	PUNCT
ftr-336	802	4	¶	¶	PROPN
ftr-336	802	5	2005	2005	NUM
ftr-336	802	6	-	-	SYM
ftr-336	802	7	299	299	NUM
ftr-336	802	8	,	,	PUNCT
ftr-336	802	9	a	a	DET
ftr-336	802	10	husband	husband	NOUN
ftr-336	802	11	was	be	AUX
ftr-336	802	12	jointly	jointly	ADV
ftr-336	802	13	liable	liable	ADJ
ftr-336	802	14	under	under	ADP
ftr-336	802	15	community	community	NOUN
ftr-336	802	16	property	property	NOUN
ftr-336	802	17	laws	law	NOUN
ftr-336	802	18	despite	despite	SCONJ
ftr-336	802	19	filing	file	VERB
ftr-336	802	20	separately	separately	ADV
ftr-336	802	21	.	.	PUNCT
ftr-336	803	1	there	there	PRON
ftr-336	803	2	is	be	VERB
ftr-336	803	3	no	no	DET
ftr-336	803	4	right	right	NOUN
ftr-336	803	5	to	to	PART
ftr-336	803	6	appeal	appeal	VERB
ftr-336	803	7	to	to	ADP
ftr-336	803	8	the	the	DET
ftr-336	803	9	tax	tax	NOUN
ftr-336	803	10	court	court	NOUN
ftr-336	803	11	under	under	ADP
ftr-336	803	12	section	section	NOUN
ftr-336	803	13	66	66	NUM
ftr-336	803	14	which	which	PRON
ftr-336	803	15	provides	provide	VERB
ftr-336	803	16	limited	limited	ADJ
ftr-336	803	17	community	community	NOUN
ftr-336	803	18	property	property	NOUN
ftr-336	803	19	relief	relief	NOUN
ftr-336	803	20	.	.	PUNCT
ftr-336	804	1	146	146	NUM
ftr-336	804	2	.	.	PUNCT
ftr-336	805	1	rogers	rogers	PROPN
ftr-336	805	2	v.	v.	PROPN
ftr-336	805	3	commissioner	commissioner	PROPN
ftr-336	805	4	,	,	PUNCT
ftr-336	805	5	t.c	t.c	PROPN
ftr-336	805	6	.	.	PROPN
ftr-336	805	7	summ	summ	PROPN
ftr-336	805	8	.	.	PUNCT
ftr-336	806	1	op	op	NOUN
ftr-336	806	2	.	.	PUNCT
ftr-336	807	1	2010	2010	NUM
ftr-336	807	2	-	-	SYM
ftr-336	807	3	13	13	NUM
ftr-336	807	4	.	.	PUNCT
ftr-336	808	1	147	147	NUM
ftr-336	808	2	.	.	PUNCT
ftr-336	809	1	in	in	ADP
ftr-336	809	2	some	some	DET
ftr-336	809	3	cases	case	NOUN
ftr-336	809	4	,	,	PUNCT
ftr-336	809	5	claims	claim	NOUN
ftr-336	809	6	for	for	ADP
ftr-336	809	7	some	some	DET
ftr-336	809	8	years	year	NOUN
ftr-336	809	9	were	be	AUX
ftr-336	809	10	resolved	resolve	VERB
ftr-336	809	11	on	on	ADP
ftr-336	809	12	procedural	procedural	ADJ
ftr-336	809	13	and	and	CCONJ
ftr-336	809	14	other	other	ADJ
ftr-336	809	15	years	year	NOUN
ftr-336	809	16	on	on	ADP
ftr-336	809	17	the	the	DET
ftr-336	809	18	merits	merit	NOUN
ftr-336	809	19	.	.	PUNCT
ftr-336	810	1	the	the	DET
ftr-336	810	2	taxpayer	taxpayer	NOUN
ftr-336	810	3	advocate	advocate	NOUN
ftr-336	810	4	found	find	VERB
ftr-336	810	5	that	that	SCONJ
ftr-336	810	6	31	31	NUM
ftr-336	810	7	%	%	NOUN
ftr-336	810	8	of	of	ADP
ftr-336	810	9	the	the	DET
ftr-336	810	10	cases	case	NOUN
ftr-336	810	11	decided	decide	VERB
ftr-336	810	12	in	in	ADP
ftr-336	810	13	fiscal	fiscal	ADJ
ftr-336	810	14	year	year	NOUN
ftr-336	810	15	2010	2010	NUM
ftr-336	810	16	involved	involve	VERB
ftr-336	810	17	procedural	procedural	ADJ
ftr-336	810	18	issues	issue	NOUN
ftr-336	810	19	,	,	PUNCT
ftr-336	810	20	with	with	ADP
ftr-336	810	21	55	55	NUM
ftr-336	810	22	%	%	NOUN
ftr-336	810	23	decided	decide	VERB
ftr-336	810	24	in	in	ADP
ftr-336	810	25	favor	favor	NOUN
ftr-336	810	26	of	of	ADP
ftr-336	810	27	the	the	DET
ftr-336	810	28	government	government	NOUN
ftr-336	810	29	,	,	PUNCT
ftr-336	810	30	36	36	NUM
ftr-336	810	31	%	%	NOUN
ftr-336	810	32	in	in	ADP
ftr-336	810	33	favor	favor	NOUN
ftr-336	810	34	of	of	ADP
ftr-336	810	35	the	the	DET
ftr-336	810	36	taxpayer	taxpayer	NOUN
ftr-336	810	37	,	,	PUNCT
ftr-336	810	38	and	and	CCONJ
ftr-336	810	39	one	one	NUM
ftr-336	810	40	split	split	ADJ
ftr-336	810	41	decision	decision	NOUN
ftr-336	810	42	;	;	PUNCT
ftr-336	810	43	72	72	NUM
ftr-336	810	44	%	%	NOUN
ftr-336	810	45	involved	involve	VERB
ftr-336	810	46	an	an	DET
ftr-336	810	47	examination	examination	NOUN
ftr-336	810	48	of	of	ADP
ftr-336	810	49	the	the	DET
ftr-336	810	50	merits	merit	NOUN
ftr-336	810	51	,	,	PUNCT
ftr-336	810	52	and	and	CCONJ
ftr-336	810	53	,	,	PUNCT
ftr-336	810	54	of	of	ADP
ftr-336	810	55	those	those	PRON
ftr-336	810	56	,	,	PUNCT
ftr-336	810	57	62	62	NUM
ftr-336	810	58	%	%	NOUN
ftr-336	810	59	were	be	AUX
ftr-336	810	60	in	in	ADP
ftr-336	810	61	favor	favor	NOUN
ftr-336	810	62	of	of	ADP
ftr-336	810	63	the	the	DET
ftr-336	810	64	irs	irs	PROPN
ftr-336	810	65	,	,	PUNCT
ftr-336	810	66	27	27	NUM
ftr-336	810	67	%	%	NOUN
ftr-336	810	68	in	in	ADP
ftr-336	810	69	favor	favor	NOUN
ftr-336	810	70	of	of	ADP
ftr-336	810	71	the	the	DET
ftr-336	810	72	taxpayer	taxpayer	NOUN
ftr-336	810	73	,	,	PUNCT
ftr-336	810	74	and	and	CCONJ
ftr-336	810	75	12	12	NUM
ftr-336	810	76	%	%	NOUN
ftr-336	810	77	in	in	ADP
ftr-336	810	78	split	split	ADJ
ftr-336	810	79	decision	decision	NOUN
ftr-336	810	80	.	.	PUNCT
ftr-336	811	1	nta	nta	PROPN
ftr-336	811	2	,	,	PUNCT
ftr-336	811	3	2010	2010	NUM
ftr-336	811	4	annual	annual	ADJ
ftr-336	811	5	report	report	NOUN
ftr-336	811	6	,	,	PUNCT
ftr-336	811	7	supra	supra	PROPN
ftr-336	811	8	note	note	PROPN
ftr-336	811	9	17	17	NUM
ftr-336	811	10	,	,	PUNCT
ftr-336	811	11	at	at	ADP
ftr-336	811	12	500	500	NUM
ftr-336	811	13	.	.	PUNCT
ftr-336	812	1	658	658	NUM
ftr-336	812	2	florid	florid	ADJ
ftr-336	812	3	tax	tax	NOUN
ftr-336	812	4	review	review	NOUN
ftr-336	812	5	[	[	X
ftr-336	812	6	vol.12:8	vol.12:8	X
ftr-336	812	7	important	important	ADJ
ftr-336	812	8	questions	question	NOUN
ftr-336	812	9	:	:	PUNCT
ftr-336	812	10	for	for	ADP
ftr-336	812	11	example	example	NOUN
ftr-336	812	12	,	,	PUNCT
ftr-336	812	13	they	they	PRON
ftr-336	812	14	have	have	AUX
ftr-336	812	15	questioned	question	VERB
ftr-336	812	16	whether	whether	SCONJ
ftr-336	812	17	a	a	DET
ftr-336	812	18	particular	particular	ADJ
ftr-336	812	19	regulatory	regulatory	ADJ
ftr-336	812	20	provision	provision	NOUN
ftr-336	812	21	is	be	AUX
ftr-336	812	22	valid	valid	ADJ
ftr-336	812	23	and	and	CCONJ
ftr-336	812	24	whether	whether	SCONJ
ftr-336	812	25	a	a	DET
ftr-336	812	26	right	right	NOUN
ftr-336	812	27	to	to	PART
ftr-336	812	28	intervene	intervene	VERB
ftr-336	812	29	extends	extend	VERB
ftr-336	812	30	to	to	ADP
ftr-336	812	31	heirs	heir	NOUN
ftr-336	812	32	.	.	PUNCT
ftr-336	813	1	these	these	DET
ftr-336	813	2	developments	development	NOUN
ftr-336	813	3	occur	occur	VERB
ftr-336	813	4	in	in	ADP
ftr-336	813	5	the	the	DET
ftr-336	813	6	courts	court	NOUN
ftr-336	813	7	because	because	SCONJ
ftr-336	813	8	of	of	ADP
ftr-336	813	9	the	the	DET
ftr-336	813	10	limited	limited	ADJ
ftr-336	813	11	guidance	guidance	NOUN
ftr-336	813	12	provided	provide	VERB
ftr-336	813	13	by	by	ADP
ftr-336	813	14	the	the	DET
ftr-336	813	15	statute	statute	NOUN
ftr-336	813	16	as	as	ADV
ftr-336	813	17	well	well	ADV
ftr-336	813	18	as	as	ADP
ftr-336	813	19	taxpayers	taxpayer	NOUN
ftr-336	813	20	’	'	PUNCT
ftr-336	813	21	relatively	relatively	ADV
ftr-336	813	22	easy	easy	ADJ
ftr-336	813	23	access	access	NOUN
ftr-336	813	24	to	to	ADP
ftr-336	813	25	the	the	DET
ftr-336	813	26	courts	court	NOUN
ftr-336	813	27	.	.	PUNCT
ftr-336	814	1	in	in	ADP
ftr-336	814	2	the	the	DET
ftr-336	814	3	discussion	discussion	NOUN
ftr-336	814	4	below	below	ADP
ftr-336	814	5	,	,	PUNCT
ftr-336	814	6	procedural	procedural	ADJ
ftr-336	814	7	cases	case	NOUN
ftr-336	814	8	are	be	AUX
ftr-336	814	9	included	include	VERB
ftr-336	814	10	in	in	ADP
ftr-336	814	11	the	the	DET
ftr-336	814	12	sample	sample	NOUN
ftr-336	814	13	unless	unless	SCONJ
ftr-336	814	14	otherwise	otherwise	ADV
ftr-336	814	15	stated	state	VERB
ftr-336	814	16	.	.	PUNCT
ftr-336	815	1	the	the	DET
ftr-336	815	2	reason	reason	NOUN
ftr-336	815	3	for	for	ADP
ftr-336	815	4	this	this	DET
ftr-336	815	5	inclusion	inclusion	NOUN
ftr-336	815	6	is	be	AUX
ftr-336	815	7	because	because	SCONJ
ftr-336	815	8	,	,	PUNCT
ftr-336	815	9	although	although	SCONJ
ftr-336	815	10	an	an	DET
ftr-336	815	11	exact	exact	ADJ
ftr-336	815	12	percentage	percentage	NOUN
ftr-336	815	13	is	be	AUX
ftr-336	815	14	unknown	unknown	ADJ
ftr-336	815	15	,	,	PUNCT
ftr-336	815	16	most	most	ADJ
ftr-336	815	17	section	section	NOUN
ftr-336	815	18	6015	6015	NUM
ftr-336	815	19	claims	claim	NOUN
ftr-336	815	20	are	be	AUX
ftr-336	815	21	settled.148	settled.148	NUM
ftr-336	815	22	procedural	procedural	ADJ
ftr-336	815	23	decisions	decision	NOUN
ftr-336	815	24	that	that	PRON
ftr-336	815	25	extend	extend	VERB
ftr-336	815	26	the	the	DET
ftr-336	815	27	period	period	NOUN
ftr-336	815	28	for	for	ADP
ftr-336	815	29	negotiations	negotiation	NOUN
ftr-336	815	30	between	between	ADP
ftr-336	815	31	requesting	request	VERB
ftr-336	815	32	spouses	spouse	NOUN
ftr-336	815	33	and	and	CCONJ
ftr-336	815	34	the	the	DET
ftr-336	815	35	irs	irs	PROPN
ftr-336	815	36	can	can	AUX
ftr-336	815	37	operate	operate	VERB
ftr-336	815	38	to	to	ADP
ftr-336	815	39	the	the	DET
ftr-336	815	40	advantage	advantage	NOUN
ftr-336	815	41	of	of	ADP
ftr-336	815	42	either	either	DET
ftr-336	815	43	party	party	NOUN
ftr-336	815	44	.	.	PUNCT
ftr-336	816	1	however	however	ADV
ftr-336	816	2	,	,	PUNCT
ftr-336	816	3	one	one	NUM
ftr-336	816	4	gao	gao	PROPN
ftr-336	816	5	report	report	NOUN
ftr-336	816	6	found	find	VERB
ftr-336	816	7	that	that	SCONJ
ftr-336	816	8	settlements	settlement	NOUN
ftr-336	816	9	generally	generally	ADV
ftr-336	816	10	operate	operate	VERB
ftr-336	816	11	to	to	ADP
ftr-336	816	12	the	the	DET
ftr-336	816	13	advantage	advantage	NOUN
ftr-336	816	14	of	of	ADP
ftr-336	816	15	requesting	request	VERB
ftr-336	816	16	spouses.149	spouses.149	NOUN
ftr-336	816	17	therefore	therefore	ADV
ftr-336	816	18	,	,	PUNCT
ftr-336	816	19	it	it	PRON
ftr-336	816	20	is	be	AUX
ftr-336	816	21	important	important	ADJ
ftr-336	816	22	to	to	PART
ftr-336	816	23	include	include	VERB
ftr-336	816	24	in	in	ADP
ftr-336	816	25	consideration	consideration	NOUN
ftr-336	816	26	those	those	DET
ftr-336	816	27	decisions	decision	NOUN
ftr-336	816	28	that	that	PRON
ftr-336	816	29	prolong	prolong	VERB
ftr-336	816	30	or	or	CCONJ
ftr-336	816	31	shorten	shorten	VERB
ftr-336	816	32	the	the	DET
ftr-336	816	33	process	process	NOUN
ftr-336	816	34	.	.	PUNCT
ftr-336	817	1	nonetheless	nonetheless	ADV
ftr-336	817	2	,	,	PUNCT
ftr-336	817	3	more	more	ADJ
ftr-336	817	4	cases	case	NOUN
ftr-336	817	5	,	,	PUNCT
ftr-336	817	6	64.3	64.3	NUM
ftr-336	817	7	percent	percent	NOUN
ftr-336	817	8	,	,	PUNCT
ftr-336	817	9	were	be	AUX
ftr-336	817	10	decided	decide	VERB
ftr-336	817	11	on	on	ADP
ftr-336	817	12	the	the	DET
ftr-336	817	13	merits	merit	NOUN
ftr-336	817	14	than	than	ADP
ftr-336	817	15	on	on	ADP
ftr-336	817	16	procedural	procedural	ADJ
ftr-336	817	17	grounds	ground	NOUN
ftr-336	817	18	,	,	PUNCT
ftr-336	817	19	a	a	DET
ftr-336	817	20	large	large	ADJ
ftr-336	817	21	number	number	NOUN
ftr-336	817	22	under	under	ADP
ftr-336	817	23	each	each	DET
ftr-336	817	24	subsection	subsection	NOUN
ftr-336	817	25	.	.	PUNCT
ftr-336	818	1	cases	case	NOUN
ftr-336	818	2	decided	decide	VERB
ftr-336	818	3	on	on	ADP
ftr-336	818	4	the	the	DET
ftr-336	818	5	merits	merit	NOUN
ftr-336	818	6	§	§	PROPN
ftr-336	818	7	6015(b	6015(b	NOUN
ftr-336	818	8	)	)	PUNCT
ftr-336	818	9	§	§	PROPN
ftr-336	818	10	6015(c	6015(c	NOUN
ftr-336	818	11	)	)	PUNCT
ftr-336	818	12	§	§	PROPN
ftr-336	818	13	6015(f	6015(f	NUM
ftr-336	818	14	)	)	PUNCT
ftr-336	818	15	combination	combination	NOUN
ftr-336	818	16	of	of	ADP
ftr-336	818	17	(	(	PUNCT
ftr-336	818	18	b	b	NOUN
ftr-336	818	19	)	)	PUNCT
ftr-336	818	20	,	,	PUNCT
ftr-336	818	21	(	(	PUNCT
ftr-336	818	22	c	c	NOUN
ftr-336	818	23	)	)	PUNCT
ftr-336	818	24	,	,	PUNCT
ftr-336	818	25	&	&	CCONJ
ftr-336	818	26	/or	/or	INTJ
ftr-336	818	27	(	(	PUNCT
ftr-336	818	28	f	f	X
ftr-336	818	29	)	)	PUNCT
ftr-336	818	30	other	other	ADJ
ftr-336	818	31	brought	bring	VERB
ftr-336	818	32	under	under	ADP
ftr-336	818	33	14	14	NUM
ftr-336	818	34	20	20	NUM
ftr-336	818	35	110	110	NUM
ftr-336	818	36	139	139	NUM
ftr-336	818	37	4	4	NUM
ftr-336	818	38	won	win	VERB
ftr-336	818	39	on	on	ADP
ftr-336	818	40	any	any	DET
ftr-336	818	41	grounds	ground	NOUN
ftr-336	818	42	4	4	NUM
ftr-336	818	43	16	16	NUM
ftr-336	818	44	40	40	NUM
ftr-336	818	45	44	44	NUM
ftr-336	818	46	1	1	NUM
ftr-336	818	47	winning	win	VERB
ftr-336	818	48	percentage	percentage	NOUN
ftr-336	818	49	28.6	28.6	NUM
ftr-336	818	50	%	%	NOUN
ftr-336	818	51	80.0	80.0	NUM
ftr-336	818	52	%	%	NOUN
ftr-336	818	53	36.4	36.4	NUM
ftr-336	818	54	%	%	NOUN
ftr-336	818	55	31.7	31.7	NUM
ftr-336	818	56	%	%	NOUN
ftr-336	818	57	25.0	25.0	NUM
ftr-336	818	58	%	%	NOUN
ftr-336	818	59	percentage	percentage	NOUN
ftr-336	818	60	of	of	ADP
ftr-336	818	61	total	total	ADJ
ftr-336	818	62	wins	win	VERB
ftr-336	818	63	3.8	3.8	NUM
ftr-336	818	64	%	%	NOUN
ftr-336	818	65	15.2	15.2	NUM
ftr-336	818	66	%	%	NOUN
ftr-336	818	67	38.1	38.1	NUM
ftr-336	818	68	%	%	NOUN
ftr-336	818	69	41.9	41.9	NUM
ftr-336	818	70	%	%	NOUN
ftr-336	818	71	1.0	1.0	NUM
ftr-336	818	72	%	%	NOUN
ftr-336	818	73	§	§	PROPN
ftr-336	818	74	6015(b	6015(b	PROPN
ftr-336	818	75	)	)	PUNCT
ftr-336	818	76	§	§	PROPN
ftr-336	818	77	6015(c	6015(c	NOUN
ftr-336	818	78	)	)	PUNCT
ftr-336	818	79	§	§	PROPN
ftr-336	818	80	6015(f	6015(f	NUM
ftr-336	818	81	)	)	PUNCT
ftr-336	818	82	combination	combination	NOUN
ftr-336	818	83	of	of	ADP
ftr-336	818	84	(	(	PUNCT
ftr-336	818	85	b	b	NOUN
ftr-336	818	86	)	)	PUNCT
ftr-336	818	87	,	,	PUNCT
ftr-336	818	88	(	(	PUNCT
ftr-336	818	89	c	c	NOUN
ftr-336	818	90	)	)	PUNCT
ftr-336	818	91	,	,	PUNCT
ftr-336	818	92	&	&	CCONJ
ftr-336	818	93	/or	/or	INTJ
ftr-336	818	94	(	(	PUNCT
ftr-336	818	95	f	f	X
ftr-336	818	96	)	)	PUNCT
ftr-336	818	97	other	other	ADJ
ftr-336	818	98	won	win	VERB
ftr-336	818	99	based	base	VERB
ftr-336	818	100	on	on	ADP
ftr-336	818	101	section	section	NOUN
ftr-336	818	102	11	11	NUM
ftr-336	818	103	29	29	NUM
ftr-336	818	104	54	54	NUM
ftr-336	818	105	6	6	NUM
ftr-336	818	106	5	5	NUM
ftr-336	818	107	percentage	percentage	NOUN
ftr-336	818	108	of	of	ADP
ftr-336	818	109	total	total	ADJ
ftr-336	818	110	wins	win	NOUN
ftr-336	818	111	10.5	10.5	NUM
ftr-336	818	112	%	%	NOUN
ftr-336	818	113	27.6	27.6	NUM
ftr-336	818	114	%	%	NOUN
ftr-336	818	115	51.4	51.4	NUM
ftr-336	818	116	%	%	NOUN
ftr-336	818	117	5.7	5.7	NUM
ftr-336	818	118	%	%	NOUN
ftr-336	818	119	4.8	4.8	NUM
ftr-336	818	120	%	%	NOUN
ftr-336	818	121	taxpayers	taxpayer	NOUN
ftr-336	818	122	used	use	VERB
ftr-336	818	123	section	section	NOUN
ftr-336	818	124	6015(f	6015(f	NUM
ftr-336	818	125	)	)	PUNCT
ftr-336	818	126	to	to	PART
ftr-336	818	127	seek	seek	VERB
ftr-336	818	128	relief	relief	NOUN
ftr-336	818	129	much	much	ADJ
ftr-336	818	130	of	of	ADP
ftr-336	818	131	the	the	DET
ftr-336	818	132	time	time	NOUN
ftr-336	818	133	,	,	PUNCT
ftr-336	818	134	relying	rely	VERB
ftr-336	818	135	on	on	ADP
ftr-336	818	136	the	the	DET
ftr-336	818	137	provision	provision	NOUN
ftr-336	818	138	,	,	PUNCT
ftr-336	818	139	at	at	ADP
ftr-336	818	140	least	least	ADJ
ftr-336	818	141	in	in	ADP
ftr-336	818	142	part	part	NOUN
ftr-336	818	143	,	,	PUNCT
ftr-336	818	144	in	in	ADP
ftr-336	818	145	83.6	83.6	NUM
ftr-336	818	146	percent	percent	NOUN
ftr-336	818	147	of	of	ADP
ftr-336	818	148	their	their	PRON
ftr-336	818	149	appeals	appeal	NOUN
ftr-336	818	150	decided	decide	VERB
ftr-336	818	151	on	on	ADP
ftr-336	818	152	the	the	DET
ftr-336	818	153	merits	merit	NOUN
ftr-336	818	154	.	.	PUNCT
ftr-336	819	1	taxpayers	taxpayer	NOUN
ftr-336	819	2	also	also	ADV
ftr-336	819	3	tended	tend	VERB
ftr-336	819	4	to	to	PART
ftr-336	819	5	appeal	appeal	VERB
ftr-336	819	6	under	under	ADP
ftr-336	819	7	multiple	multiple	ADJ
ftr-336	819	8	provisions	provision	NOUN
ftr-336	819	9	,	,	PUNCT
ftr-336	819	10	claiming	claim	VERB
ftr-336	819	11	under	under	ADP
ftr-336	819	12	multiple	multiple	ADJ
ftr-336	819	13	provisions	provision	NOUN
ftr-336	819	14	48.4	48.4	NUM
ftr-336	819	15	percent	percent	NOUN
ftr-336	819	16	of	of	ADP
ftr-336	819	17	the	the	DET
ftr-336	819	18	time	time	NOUN
ftr-336	819	19	.	.	PUNCT
ftr-336	820	1	of	of	ADP
ftr-336	820	2	139	139	NUM
ftr-336	820	3	cases	case	NOUN
ftr-336	820	4	brought	bring	VERB
ftr-336	820	5	under	under	ADP
ftr-336	820	6	a	a	DET
ftr-336	820	7	combination	combination	NOUN
ftr-336	820	8	of	of	ADP
ftr-336	820	9	subsections	subsection	NOUN
ftr-336	820	10	,	,	PUNCT
ftr-336	820	11	108	108	NUM
ftr-336	820	12	were	be	AUX
ftr-336	820	13	either	either	CCONJ
ftr-336	820	14	a	a	DET
ftr-336	820	15	general	general	ADJ
ftr-336	820	16	section	section	NOUN
ftr-336	820	17	6015	6015	NUM
ftr-336	820	18	appeal	appeal	NOUN
ftr-336	820	19	or	or	CCONJ
ftr-336	820	20	an	an	DET
ftr-336	820	21	appeal	appeal	NOUN
ftr-336	820	22	under	under	ADP
ftr-336	820	23	all	all	DET
ftr-336	820	24	three	three	NUM
ftr-336	820	25	subsections	subsection	NOUN
ftr-336	820	26	.	.	PUNCT
ftr-336	821	1	148	148	NUM
ftr-336	821	2	.	.	PUNCT
ftr-336	822	1	gao	gao	PROPN
ftr-336	822	2	,	,	PUNCT
ftr-336	822	3	innocent	innocent	ADJ
ftr-336	822	4	spouse	spouse	NOUN
ftr-336	822	5	program	program	NOUN
ftr-336	822	6	,	,	PUNCT
ftr-336	822	7	supra	supra	PROPN
ftr-336	822	8	note	note	NOUN
ftr-336	822	9	93	93	NUM
ftr-336	822	10	,	,	PUNCT
ftr-336	822	11	at	at	ADP
ftr-336	822	12	30	30	NUM
ftr-336	822	13	.	.	NOUN
ftr-336	822	14	149	149	NUM
ftr-336	822	15	.	.	PUNCT
ftr-336	823	1	of	of	ADP
ftr-336	823	2	the	the	DET
ftr-336	823	3	cases	case	NOUN
ftr-336	823	4	settled	settle	VERB
ftr-336	823	5	between	between	ADP
ftr-336	823	6	1996	1996	NUM
ftr-336	823	7	and	and	CCONJ
ftr-336	823	8	2001	2001	NUM
ftr-336	823	9	,	,	PUNCT
ftr-336	823	10	55	55	NUM
ftr-336	823	11	%	%	NOUN
ftr-336	823	12	resulted	result	VERB
ftr-336	823	13	in	in	ADP
ftr-336	823	14	the	the	DET
ftr-336	823	15	taxpayer	taxpayer	NOUN
ftr-336	823	16	being	be	AUX
ftr-336	823	17	absolved	absolve	VERB
ftr-336	823	18	of	of	ADP
ftr-336	823	19	liability	liability	NOUN
ftr-336	823	20	,	,	PUNCT
ftr-336	823	21	33	33	NUM
ftr-336	823	22	%	%	NOUN
ftr-336	823	23	in	in	ADP
ftr-336	823	24	a	a	DET
ftr-336	823	25	reduction	reduction	NOUN
ftr-336	823	26	of	of	ADP
ftr-336	823	27	liability	liability	NOUN
ftr-336	823	28	,	,	PUNCT
ftr-336	823	29	and	and	CCONJ
ftr-336	823	30	12	12	NUM
ftr-336	823	31	%	%	NOUN
ftr-336	823	32	the	the	DET
ftr-336	823	33	liability	liability	NOUN
ftr-336	823	34	remained	remain	VERB
ftr-336	823	35	the	the	DET
ftr-336	823	36	same	same	ADJ
ftr-336	823	37	.	.	PUNCT
ftr-336	824	1	i	i	PRON
ftr-336	824	2	d.	d.	PROPN
ftr-336	824	3	2012	2012	NUM
ftr-336	824	4	]	]	PUNCT
ftr-336	824	5	empirical	empirical	ADJ
ftr-336	824	6	study	study	NOUN
ftr-336	824	7	of	of	ADP
ftr-336	824	8	innocent	innocent	ADJ
ftr-336	824	9	spouse	spouse	NOUN
ftr-336	824	10	relief	relief	NOUN
ftr-336	824	11	659	659	NUM
ftr-336	824	12	judges	judge	NOUN
ftr-336	824	13	,	,	PUNCT
ftr-336	824	14	on	on	ADP
ftr-336	824	15	the	the	DET
ftr-336	824	16	other	other	ADJ
ftr-336	824	17	hand	hand	NOUN
ftr-336	824	18	,	,	PUNCT
ftr-336	824	19	tended	tend	VERB
ftr-336	824	20	to	to	PART
ftr-336	824	21	provide	provide	VERB
ftr-336	824	22	relief	relief	NOUN
ftr-336	824	23	under	under	ADP
ftr-336	824	24	one	one	NUM
ftr-336	824	25	subsection	subsection	NOUN
ftr-336	824	26	and	and	CCONJ
ftr-336	824	27	,	,	PUNCT
ftr-336	824	28	like	like	ADP
ftr-336	824	29	taxpayers	taxpayer	NOUN
ftr-336	824	30	,	,	PUNCT
ftr-336	824	31	judges	judge	NOUN
ftr-336	824	32	relied	rely	VERB
ftr-336	824	33	heavily	heavily	ADV
ftr-336	824	34	on	on	ADP
ftr-336	824	35	section	section	NOUN
ftr-336	824	36	6015(f	6015(f	NUM
ftr-336	824	37	)	)	PUNCT
ftr-336	824	38	.	.	PUNCT
ftr-336	825	1	despite	despite	SCONJ
ftr-336	825	2	some	some	DET
ftr-336	825	3	expectation	expectation	NOUN
ftr-336	825	4	that	that	SCONJ
ftr-336	825	5	courts	court	NOUN
ftr-336	825	6	would	would	AUX
ftr-336	825	7	grant	grant	VERB
ftr-336	825	8	“	"	PUNCT
ftr-336	825	9	relatively	relatively	ADV
ftr-336	825	10	few	few	ADJ
ftr-336	825	11	”	"	PUNCT
ftr-336	825	12	section	section	NOUN
ftr-336	825	13	6015(f	6015(f	NUM
ftr-336	825	14	)	)	PUNCT
ftr-336	825	15	cases	case	NOUN
ftr-336	825	16	when	when	SCONJ
ftr-336	825	17	requesting	request	VERB
ftr-336	825	18	spouses	spouse	NOUN
ftr-336	825	19	had	have	AUX
ftr-336	825	20	been	be	AUX
ftr-336	825	21	denied	deny	VERB
ftr-336	825	22	relief	relief	NOUN
ftr-336	825	23	on	on	ADP
ftr-336	825	24	other	other	ADJ
ftr-336	825	25	grounds	ground	NOUN
ftr-336	825	26	,	,	PUNCT
ftr-336	825	27	over	over	ADP
ftr-336	825	28	50	50	NUM
ftr-336	825	29	percent	percent	NOUN
ftr-336	825	30	of	of	ADP
ftr-336	825	31	the	the	DET
ftr-336	825	32	time	time	NOUN
ftr-336	825	33	that	that	PRON
ftr-336	825	34	relief	relief	NOUN
ftr-336	825	35	was	be	AUX
ftr-336	825	36	granted	grant	VERB
ftr-336	825	37	,	,	PUNCT
ftr-336	825	38	it	it	PRON
ftr-336	825	39	was	be	AUX
ftr-336	825	40	granted	grant	VERB
ftr-336	825	41	under	under	ADP
ftr-336	825	42	section	section	NOUN
ftr-336	825	43	6015(f	6015(f	NUM
ftr-336	825	44	)	)	PUNCT
ftr-336	825	45	,	,	PUNCT
ftr-336	825	46	which	which	PRON
ftr-336	825	47	by	by	ADP
ftr-336	825	48	definition	definition	NOUN
ftr-336	825	49	,	,	PUNCT
ftr-336	825	50	means	mean	VERB
ftr-336	825	51	the	the	DET
ftr-336	825	52	requesting	request	VERB
ftr-336	825	53	spouse	spouse	NOUN
ftr-336	825	54	did	do	AUX
ftr-336	825	55	not	not	PART
ftr-336	825	56	qualify	qualify	VERB
ftr-336	825	57	under	under	ADP
ftr-336	825	58	section	section	NOUN
ftr-336	825	59	6015(b	6015(b	NOUN
ftr-336	825	60	)	)	PUNCT
ftr-336	825	61	or	or	CCONJ
ftr-336	825	62	(	(	PUNCT
ftr-336	825	63	c).150	c).150	VERB
ftr-336	825	64	courts	court	NOUN
ftr-336	825	65	also	also	ADV
ftr-336	825	66	used	use	VERB
ftr-336	825	67	section	section	NOUN
ftr-336	825	68	6015(c	6015(c	NOUN
ftr-336	825	69	)	)	PUNCT
ftr-336	825	70	to	to	PART
ftr-336	825	71	grant	grant	VERB
ftr-336	825	72	relief	relief	NOUN
ftr-336	825	73	when	when	SCONJ
ftr-336	825	74	a	a	DET
ftr-336	825	75	taxpayer	taxpayer	NOUN
ftr-336	825	76	sought	seek	VERB
ftr-336	825	77	relief	relief	NOUN
ftr-336	825	78	under	under	ADP
ftr-336	825	79	a	a	DET
ftr-336	825	80	combination	combination	NOUN
ftr-336	825	81	of	of	ADP
ftr-336	825	82	subsections.151	subsections.151	NOUN
ftr-336	825	83	these	these	DET
ftr-336	825	84	results	result	NOUN
ftr-336	825	85	are	be	AUX
ftr-336	825	86	not	not	PART
ftr-336	825	87	static	static	ADJ
ftr-336	825	88	over	over	ADP
ftr-336	825	89	time	time	NOUN
ftr-336	825	90	.	.	PUNCT
ftr-336	826	1	taxpayers	taxpayer	NOUN
ftr-336	826	2	’	’	PART
ftr-336	826	3	reliance	reliance	NOUN
ftr-336	826	4	on	on	ADP
ftr-336	826	5	section	section	NOUN
ftr-336	826	6	6015(f	6015(f	NUM
ftr-336	826	7	)	)	PUNCT
ftr-336	826	8	in	in	ADP
ftr-336	826	9	cases	case	NOUN
ftr-336	826	10	decided	decide	VERB
ftr-336	826	11	on	on	ADP
ftr-336	826	12	the	the	DET
ftr-336	826	13	merits	merit	NOUN
ftr-336	826	14	has	have	VERB
ftr-336	826	15	increased.152	increased.152	PROPN
ftr-336	826	16	taxpayers	taxpayer	NOUN
ftr-336	826	17	’	’	PART
ftr-336	826	18	reliance	reliance	NOUN
ftr-336	826	19	over	over	ADP
ftr-336	826	20	time	time	NOUN
ftr-336	826	21	the	the	DET
ftr-336	826	22	data	data	NOUN
ftr-336	826	23	shows	show	VERB
ftr-336	826	24	an	an	DET
ftr-336	826	25	upward	upward	ADJ
ftr-336	826	26	trend	trend	NOUN
ftr-336	826	27	in	in	ADP
ftr-336	826	28	appeals	appeal	NOUN
ftr-336	826	29	under	under	ADP
ftr-336	826	30	section	section	NOUN
ftr-336	826	31	6015(f	6015(f	NUM
ftr-336	826	32	)	)	PUNCT
ftr-336	826	33	after	after	ADP
ftr-336	826	34	a	a	DET
ftr-336	826	35	dip	dip	NOUN
ftr-336	826	36	in	in	ADP
ftr-336	826	37	2006	2006	NUM
ftr-336	826	38	,	,	PUNCT
ftr-336	826	39	but	but	CCONJ
ftr-336	826	40	a	a	DET
ftr-336	826	41	decline	decline	NOUN
ftr-336	826	42	in	in	ADP
ftr-336	826	43	the	the	DET
ftr-336	826	44	combination	combination	NOUN
ftr-336	826	45	of	of	ADP
ftr-336	826	46	appeals	appeal	NOUN
ftr-336	826	47	after	after	ADP
ftr-336	826	48	a	a	DET
ftr-336	826	49	peak	peak	NOUN
ftr-336	826	50	in	in	ADP
ftr-336	826	51	2004	2004	NUM
ftr-336	826	52	.	.	PUNCT
ftr-336	827	1	a	a	DET
ftr-336	827	2	question	question	NOUN
ftr-336	827	3	that	that	PRON
ftr-336	827	4	can	can	AUX
ftr-336	827	5	not	not	PART
ftr-336	827	6	be	be	AUX
ftr-336	827	7	answered	answer	VERB
ftr-336	827	8	from	from	ADP
ftr-336	827	9	this	this	DET
ftr-336	827	10	data	data	NOUN
ftr-336	827	11	is	be	AUX
ftr-336	827	12	why	why	SCONJ
ftr-336	827	13	taxpayers	taxpayer	NOUN
ftr-336	827	14	would	would	AUX
ftr-336	827	15	not	not	PART
ftr-336	827	16	always	always	ADV
ftr-336	827	17	appeal	appeal	VERB
ftr-336	827	18	using	use	VERB
ftr-336	827	19	at	at	ADP
ftr-336	827	20	least	least	ADJ
ftr-336	827	21	some	some	PRON
ftr-336	827	22	combination	combination	NOUN
ftr-336	827	23	of	of	ADP
ftr-336	827	24	section	section	NOUN
ftr-336	827	25	6015(f	6015(f	NUM
ftr-336	827	26	)	)	PUNCT
ftr-336	827	27	.	.	PUNCT
ftr-336	828	1	150	150	NUM
ftr-336	828	2	.	.	PUNCT
ftr-336	828	3	section	section	NOUN
ftr-336	828	4	6015(f	6015(f	PROPN
ftr-336	828	5	)	)	PUNCT
ftr-336	828	6	was	be	AUX
ftr-336	828	7	relied	rely	VERB
ftr-336	828	8	on	on	ADP
ftr-336	828	9	alone	alone	ADJ
ftr-336	828	10	55	55	NUM
ftr-336	828	11	times	time	NOUN
ftr-336	828	12	and	and	CCONJ
ftr-336	828	13	used	use	VERB
ftr-336	828	14	in	in	ADP
ftr-336	828	15	conjunction	conjunction	NOUN
ftr-336	828	16	with	with	ADP
ftr-336	828	17	another	another	DET
ftr-336	828	18	subsection	subsection	NOUN
ftr-336	828	19	4	4	NUM
ftr-336	828	20	more	more	ADJ
ftr-336	828	21	times	time	NOUN
ftr-336	828	22	.	.	PUNCT
ftr-336	829	1	johnson	johnson	PROPN
ftr-336	829	2	,	,	PUNCT
ftr-336	829	3	the	the	DET
ftr-336	829	4	1998	1998	NUM
ftr-336	829	5	act	act	NOUN
ftr-336	829	6	,	,	PUNCT
ftr-336	829	7	supra	supra	PROPN
ftr-336	829	8	note	note	PROPN
ftr-336	829	9	89	89	NUM
ftr-336	829	10	,	,	PUNCT
ftr-336	829	11	at	at	ADP
ftr-336	829	12	1059	1059	NUM
ftr-336	829	13	.	.	PUNCT
ftr-336	830	1	see	see	VERB
ftr-336	830	2	also	also	ADV
ftr-336	830	3	smith	smith	PROPN
ftr-336	830	4	,	,	PUNCT
ftr-336	830	5	“	"	PUNCT
ftr-336	830	6	inequitable	inequitable	ADJ
ftr-336	830	7	”	"	PUNCT
ftr-336	830	8	revenue	revenue	NOUN
ftr-336	830	9	procedure	procedure	NOUN
ftr-336	830	10	,	,	PUNCT
ftr-336	830	11	supra	supra	NOUN
ftr-336	830	12	note	note	NOUN
ftr-336	830	13	9	9	NUM
ftr-336	830	14	.	.	PUNCT
ftr-336	831	1	i	i	PRON
ftr-336	831	2	d.	d.	PROPN
ftr-336	831	3	151	151	NUM
ftr-336	831	4	.	.	PUNCT
ftr-336	831	5	section	section	NOUN
ftr-336	831	6	6015(c	6015(c	NOUN
ftr-336	831	7	)	)	PUNCT
ftr-336	831	8	relief	relief	NOUN
ftr-336	831	9	could	could	AUX
ftr-336	831	10	be	be	AUX
ftr-336	831	11	complete	complete	ADJ
ftr-336	831	12	if	if	SCONJ
ftr-336	831	13	the	the	DET
ftr-336	831	14	court	court	NOUN
ftr-336	831	15	allocated	allocate	VERB
ftr-336	831	16	all	all	DET
ftr-336	831	17	liability	liability	NOUN
ftr-336	831	18	to	to	ADP
ftr-336	831	19	the	the	DET
ftr-336	831	20	other	other	ADJ
ftr-336	831	21	spouse	spouse	NOUN
ftr-336	831	22	.	.	PUNCT
ftr-336	832	1	see	see	VERB
ftr-336	832	2	reg	reg	NOUN
ftr-336	832	3	.	.	PUNCT
ftr-336	833	1	§	§	PROPN
ftr-336	833	2	1.6015	1.6015	NUM
ftr-336	833	3	-	-	SYM
ftr-336	833	4	3(d)(4	3(d)(4	NUM
ftr-336	833	5	)	)	PUNCT
ftr-336	833	6	.	.	PUNCT
ftr-336	834	1	152	152	NUM
ftr-336	834	2	.	.	PUNCT
ftr-336	835	1	the	the	DET
ftr-336	835	2	chart	chart	NOUN
ftr-336	835	3	does	do	AUX
ftr-336	835	4	not	not	PART
ftr-336	835	5	include	include	VERB
ftr-336	835	6	cases	case	NOUN
ftr-336	835	7	decided	decide	VERB
ftr-336	835	8	in	in	ADP
ftr-336	835	9	2011	2011	NUM
ftr-336	835	10	because	because	SCONJ
ftr-336	835	11	the	the	DET
ftr-336	835	12	dataset	dataset	NOUN
ftr-336	835	13	includes	include	VERB
ftr-336	835	14	a	a	DET
ftr-336	835	15	shortened	shorten	VERB
ftr-336	835	16	period	period	NOUN
ftr-336	835	17	.	.	PUNCT
ftr-336	836	1	0	0	NUM
ftr-336	836	2	5	5	NUM
ftr-336	836	3	10	10	NUM
ftr-336	836	4	15	15	NUM
ftr-336	836	5	20	20	NUM
ftr-336	836	6	25	25	NUM
ftr-336	836	7	30	30	NUM
ftr-336	836	8	§	§	NOUN
ftr-336	836	9	6015(b	6015(b	NOUN
ftr-336	836	10	)	)	PUNCT
ftr-336	836	11	§	§	NOUN
ftr-336	836	12	6015(c	6015(c	NOUN
ftr-336	836	13	)	)	PUNCT
ftr-336	836	14	§	§	PROPN
ftr-336	836	15	6015(f	6015(f	NUM
ftr-336	836	16	)	)	PUNCT
ftr-336	836	17	660	660	NUM
ftr-336	836	18	florid	florid	ADJ
ftr-336	836	19	tax	tax	NOUN
ftr-336	836	20	review	review	NOUN
ftr-336	836	21	[	[	X
ftr-336	836	22	vol.12:8	vol.12:8	NOUN
ftr-336	836	23	there	there	PRON
ftr-336	836	24	are	be	VERB
ftr-336	836	25	two	two	NUM
ftr-336	836	26	things	thing	NOUN
ftr-336	836	27	to	to	PART
ftr-336	836	28	note	note	VERB
ftr-336	836	29	with	with	ADP
ftr-336	836	30	respect	respect	NOUN
ftr-336	836	31	to	to	ADP
ftr-336	836	32	taxpayers	taxpayer	NOUN
ftr-336	836	33	’	’	PART
ftr-336	836	34	reliance	reliance	NOUN
ftr-336	836	35	on	on	ADP
ftr-336	836	36	the	the	DET
ftr-336	836	37	three	three	NUM
ftr-336	836	38	subsections	subsection	NOUN
ftr-336	836	39	.	.	PUNCT
ftr-336	837	1	first	first	ADV
ftr-336	837	2	,	,	PUNCT
ftr-336	837	3	there	there	PRON
ftr-336	837	4	was	be	VERB
ftr-336	837	5	a	a	DET
ftr-336	837	6	backlog	backlog	NOUN
ftr-336	837	7	of	of	ADP
ftr-336	837	8	cases	case	NOUN
ftr-336	837	9	begun	begin	VERB
ftr-336	837	10	before	before	ADP
ftr-336	837	11	1998	1998	NUM
ftr-336	837	12	,	,	PUNCT
ftr-336	837	13	but	but	CCONJ
ftr-336	837	14	this	this	PRON
ftr-336	837	15	should	should	AUX
ftr-336	837	16	not	not	PART
ftr-336	837	17	greatly	greatly	ADV
ftr-336	837	18	affect	affect	VERB
ftr-336	837	19	the	the	DET
ftr-336	837	20	conclusions	conclusion	NOUN
ftr-336	837	21	below	below	ADP
ftr-336	837	22	regarding	regard	VERB
ftr-336	837	23	the	the	DET
ftr-336	837	24	implementation	implementation	NOUN
ftr-336	837	25	of	of	ADP
ftr-336	837	26	congressional	congressional	ADJ
ftr-336	837	27	intent	intent	NOUN
ftr-336	837	28	because	because	SCONJ
ftr-336	837	29	the	the	DET
ftr-336	837	30	same	same	ADJ
ftr-336	837	31	analysis	analysis	NOUN
ftr-336	837	32	should	should	AUX
ftr-336	837	33	have	have	AUX
ftr-336	837	34	been	be	AUX
ftr-336	837	35	applied	apply	VERB
ftr-336	837	36	to	to	ADP
ftr-336	837	37	these	these	DET
ftr-336	837	38	holdover	holdover	ADJ
ftr-336	837	39	cases	case	NOUN
ftr-336	837	40	.	.	PUNCT
ftr-336	838	1	it	it	PRON
ftr-336	838	2	does	do	AUX
ftr-336	838	3	mean	mean	VERB
ftr-336	838	4	,	,	PUNCT
ftr-336	838	5	however	however	ADV
ftr-336	838	6	,	,	PUNCT
ftr-336	838	7	that	that	SCONJ
ftr-336	838	8	there	there	PRON
ftr-336	838	9	might	might	AUX
ftr-336	838	10	have	have	AUX
ftr-336	838	11	been	be	AUX
ftr-336	838	12	an	an	DET
ftr-336	838	13	artificially	artificially	ADV
ftr-336	838	14	large	large	ADJ
ftr-336	838	15	number	number	NOUN
ftr-336	838	16	of	of	ADP
ftr-336	838	17	cases	case	NOUN
ftr-336	838	18	in	in	ADP
ftr-336	838	19	the	the	DET
ftr-336	838	20	early	early	ADJ
ftr-336	838	21	years	year	NOUN
ftr-336	838	22	as	as	SCONJ
ftr-336	838	23	taxpayers	taxpayer	NOUN
ftr-336	838	24	waited	wait	VERB
ftr-336	838	25	for	for	ADP
ftr-336	838	26	the	the	DET
ftr-336	838	27	more	more	ADV
ftr-336	838	28	lenient	lenient	ADJ
ftr-336	838	29	provision	provision	NOUN
ftr-336	838	30	before	before	ADP
ftr-336	838	31	pressing	press	VERB
ftr-336	838	32	their	their	PRON
ftr-336	838	33	cases	case	NOUN
ftr-336	838	34	in	in	ADP
ftr-336	838	35	court	court	NOUN
ftr-336	838	36	.	.	PUNCT
ftr-336	839	1	second	second	ADJ
ftr-336	839	2	,	,	PUNCT
ftr-336	839	3	the	the	DET
ftr-336	839	4	decrease	decrease	NOUN
ftr-336	839	5	in	in	ADP
ftr-336	839	6	the	the	DET
ftr-336	839	7	number	number	NOUN
ftr-336	839	8	of	of	ADP
ftr-336	839	9	section	section	NOUN
ftr-336	839	10	6015(f	6015(f	NOUN
ftr-336	839	11	)	)	PUNCT
ftr-336	839	12	cases	case	NOUN
ftr-336	839	13	in	in	ADP
ftr-336	839	14	2006	2006	NUM
ftr-336	839	15	was	be	AUX
ftr-336	839	16	likely	likely	ADJ
ftr-336	839	17	the	the	DET
ftr-336	839	18	result	result	NOUN
ftr-336	839	19	of	of	ADP
ftr-336	839	20	ewing	ewing	PROPN
ftr-336	839	21	v.	v.	ADP
ftr-336	839	22	commissioner,153	commissioner,153	PROPN
ftr-336	839	23	which	which	PRON
ftr-336	839	24	held	hold	VERB
ftr-336	839	25	the	the	DET
ftr-336	839	26	thenexisting	thenexisting	NOUN
ftr-336	839	27	version	version	NOUN
ftr-336	839	28	of	of	ADP
ftr-336	839	29	section	section	NOUN
ftr-336	839	30	6015(e	6015(e	NOUN
ftr-336	839	31	)	)	PUNCT
ftr-336	839	32	did	do	AUX
ftr-336	839	33	not	not	PART
ftr-336	839	34	grant	grant	VERB
ftr-336	839	35	the	the	DET
ftr-336	839	36	tax	tax	NOUN
ftr-336	839	37	court	court	NOUN
ftr-336	839	38	jurisdiction	jurisdiction	NOUN
ftr-336	839	39	to	to	PART
ftr-336	839	40	decide	decide	VERB
ftr-336	839	41	subsection	subsection	NOUN
ftr-336	839	42	(	(	PUNCT
ftr-336	839	43	f	f	X
ftr-336	839	44	)	)	PUNCT
ftr-336	839	45	claims	claim	NOUN
ftr-336	839	46	in	in	ADP
ftr-336	839	47	stand	stand	VERB
ftr-336	839	48	-	-	PUNCT
ftr-336	839	49	alone	alone	ADV
ftr-336	840	1	appeals.154	appeals.154	NOUN
ftr-336	840	2	congress	congress	PROPN
ftr-336	840	3	extended	extend	VERB
ftr-336	840	4	this	this	DET
ftr-336	840	5	jurisdiction	jurisdiction	NOUN
ftr-336	840	6	in	in	ADP
ftr-336	840	7	december	december	PROPN
ftr-336	840	8	2006.155	2006.155	NUM
ftr-336	840	9	it	it	PRON
ftr-336	840	10	is	be	AUX
ftr-336	840	11	harder	hard	ADJ
ftr-336	840	12	to	to	PART
ftr-336	840	13	draw	draw	VERB
ftr-336	840	14	conclusions	conclusion	NOUN
ftr-336	840	15	based	base	VERB
ftr-336	840	16	on	on	ADP
ftr-336	840	17	successful	successful	ADJ
ftr-336	840	18	cases	case	NOUN
ftr-336	840	19	because	because	SCONJ
ftr-336	840	20	there	there	PRON
ftr-336	840	21	are	be	VERB
ftr-336	840	22	few	few	ADJ
ftr-336	840	23	wins	win	NOUN
ftr-336	840	24	in	in	ADP
ftr-336	840	25	any	any	DET
ftr-336	840	26	given	give	VERB
ftr-336	840	27	year	year	NOUN
ftr-336	840	28	.	.	PUNCT
ftr-336	841	1	nevertheless	nevertheless	ADV
ftr-336	841	2	,	,	PUNCT
ftr-336	841	3	some	some	DET
ftr-336	841	4	trends	trend	NOUN
ftr-336	841	5	can	can	AUX
ftr-336	841	6	be	be	AUX
ftr-336	841	7	seen	see	VERB
ftr-336	841	8	.	.	PUNCT
ftr-336	842	1	courts	court	NOUN
ftr-336	842	2	’	’	PART
ftr-336	842	3	reliance	reliance	NOUN
ftr-336	842	4	over	over	ADP
ftr-336	842	5	time	time	NOUN
ftr-336	842	6	much	much	ADV
ftr-336	842	7	as	as	ADP
ftr-336	842	8	with	with	ADP
ftr-336	842	9	taxpayers	taxpayer	NOUN
ftr-336	842	10	,	,	PUNCT
ftr-336	842	11	judges	judge	NOUN
ftr-336	842	12	’	’	PART
ftr-336	842	13	reliance	reliance	NOUN
ftr-336	842	14	on	on	ADP
ftr-336	842	15	section	section	NOUN
ftr-336	842	16	6015(f	6015(f	NUM
ftr-336	842	17	)	)	PUNCT
ftr-336	842	18	has	have	AUX
ftr-336	842	19	increased	increase	VERB
ftr-336	842	20	over	over	ADP
ftr-336	842	21	time	time	NOUN
ftr-336	842	22	,	,	PUNCT
ftr-336	842	23	although	although	SCONJ
ftr-336	842	24	judges	judge	NOUN
ftr-336	842	25	were	be	AUX
ftr-336	842	26	more	more	ADV
ftr-336	842	27	willing	willing	ADJ
ftr-336	842	28	to	to	PART
ftr-336	842	29	rely	rely	VERB
ftr-336	842	30	on	on	ADP
ftr-336	842	31	section	section	NOUN
ftr-336	842	32	6015(c	6015(c	NOUN
ftr-336	842	33	)	)	PUNCT
ftr-336	842	34	than	than	SCONJ
ftr-336	842	35	were	be	AUX
ftr-336	842	36	taxpayers	taxpayer	NOUN
ftr-336	842	37	.	.	PUNCT
ftr-336	843	1	the	the	DET
ftr-336	843	2	number	number	NOUN
ftr-336	843	3	of	of	ADP
ftr-336	843	4	cases	case	NOUN
ftr-336	843	5	in	in	ADP
ftr-336	843	6	which	which	PRON
ftr-336	843	7	judges	judge	NOUN
ftr-336	843	8	relied	rely	VERB
ftr-336	843	9	on	on	ADP
ftr-336	843	10	a	a	DET
ftr-336	843	11	combination	combination	NOUN
ftr-336	843	12	of	of	ADP
ftr-336	843	13	subsections	subsection	NOUN
ftr-336	843	14	has	have	AUX
ftr-336	843	15	remained	remain	VERB
ftr-336	843	16	small	small	ADJ
ftr-336	843	17	.	.	PUNCT
ftr-336	844	1	3	3	X
ftr-336	844	2	.	.	X
ftr-336	844	3	summary	summary	NOUN
ftr-336	844	4	as	as	ADP
ftr-336	844	5	with	with	ADP
ftr-336	844	6	most	most	ADJ
ftr-336	844	7	cases	case	NOUN
ftr-336	844	8	involving	involve	VERB
ftr-336	844	9	federal	federal	ADJ
ftr-336	844	10	taxation	taxation	NOUN
ftr-336	844	11	,	,	PUNCT
ftr-336	844	12	the	the	DET
ftr-336	844	13	vast	vast	ADJ
ftr-336	844	14	majority	majority	NOUN
ftr-336	844	15	of	of	ADP
ftr-336	844	16	innocent	innocent	ADJ
ftr-336	844	17	spouse	spouse	NOUN
ftr-336	844	18	cases	case	NOUN
ftr-336	844	19	are	be	AUX
ftr-336	844	20	litigated	litigate	VERB
ftr-336	844	21	in	in	ADP
ftr-336	844	22	the	the	DET
ftr-336	844	23	tax	tax	NOUN
ftr-336	844	24	court	court	NOUN
ftr-336	844	25	.	.	PUNCT
ftr-336	845	1	although	although	SCONJ
ftr-336	845	2	some	some	DET
ftr-336	845	3	judges	judge	NOUN
ftr-336	845	4	appear	appear	VERB
ftr-336	845	5	to	to	PART
ftr-336	845	6	be	be	AUX
ftr-336	845	7	more	more	ADV
ftr-336	845	8	likely	likely	ADJ
ftr-336	845	9	to	to	PART
ftr-336	845	10	grant	grant	VERB
ftr-336	845	11	relief	relief	NOUN
ftr-336	845	12	than	than	ADP
ftr-336	845	13	others	other	NOUN
ftr-336	845	14	,	,	PUNCT
ftr-336	845	15	no	no	DET
ftr-336	845	16	pattern	pattern	NOUN
ftr-336	845	17	is	be	AUX
ftr-336	845	18	discernible	discernible	ADJ
ftr-336	845	19	regarding	regard	VERB
ftr-336	845	20	which	which	DET
ftr-336	845	21	types	type	NOUN
ftr-336	845	22	of	of	ADP
ftr-336	845	23	judges	judge	NOUN
ftr-336	845	24	are	be	AUX
ftr-336	845	25	more	more	ADV
ftr-336	845	26	likely	likely	ADJ
ftr-336	845	27	to	to	PART
ftr-336	845	28	rule	rule	VERB
ftr-336	845	29	in	in	ADP
ftr-336	845	30	favor	favor	NOUN
ftr-336	845	31	of	of	ADP
ftr-336	845	32	relief	relief	NOUN
ftr-336	845	33	.	.	PUNCT
ftr-336	846	1	153	153	NUM
ftr-336	846	2	.	.	PUNCT
ftr-336	847	1	439	439	NUM
ftr-336	847	2	f.3d	f.3d	NUM
ftr-336	847	3	1009	1009	NUM
ftr-336	847	4	(	(	PUNCT
ftr-336	847	5	9th	9th	ADJ
ftr-336	847	6	cir	cir	NOUN
ftr-336	847	7	.	.	PUNCT
ftr-336	848	1	2006	2006	NUM
ftr-336	848	2	)	)	PUNCT
ftr-336	849	1	,	,	PUNCT
ftr-336	849	2	rev’g	rev’g	PROPN
ftr-336	849	3	122	122	NUM
ftr-336	849	4	t.c	t.c	PROPN
ftr-336	849	5	.	.	PROPN
ftr-336	849	6	32	32	NUM
ftr-336	849	7	(	(	PUNCT
ftr-336	849	8	2004	2004	NUM
ftr-336	849	9	)	)	PUNCT
ftr-336	849	10	.	.	PUNCT
ftr-336	850	1	154	154	NUM
ftr-336	850	2	.	.	PUNCT
ftr-336	851	1	i	i	PRON
ftr-336	851	2	d.	d.	PROPN
ftr-336	851	3	at	at	ADP
ftr-336	851	4	1015	1015	NUM
ftr-336	851	5	.	.	PUNCT
ftr-336	852	1	155	155	NUM
ftr-336	852	2	.	.	PUNCT
ftr-336	853	1	see	see	VERB
ftr-336	853	2	supra	supra	PROPN
ftr-336	853	3	note	note	PROPN
ftr-336	853	4	79	79	NUM
ftr-336	853	5	.	.	PUNCT
ftr-336	853	6	0	0	NUM
ftr-336	853	7	2	2	NUM
ftr-336	853	8	4	4	NUM
ftr-336	853	9	6	6	NUM
ftr-336	853	10	8	8	NUM
ftr-336	853	11	10	10	NUM
ftr-336	853	12	12	12	NUM
ftr-336	853	13	§	§	PROPN
ftr-336	853	14	6015(b	6015(b	NOUN
ftr-336	853	15	)	)	PUNCT
ftr-336	854	1	§	§	PROPN
ftr-336	854	2	6015(c	6015(c	NOUN
ftr-336	854	3	)	)	PUNCT
ftr-336	854	4	§	§	PROPN
ftr-336	854	5	6015(f	6015(f	NUM
ftr-336	854	6	)	)	PUNCT
ftr-336	854	7	2012	2012	NUM
ftr-336	854	8	]	]	PUNCT
ftr-336	854	9	empirical	empirical	ADJ
ftr-336	854	10	study	study	NOUN
ftr-336	854	11	of	of	ADP
ftr-336	854	12	innocent	innocent	ADJ
ftr-336	854	13	spouse	spouse	NOUN
ftr-336	854	14	relief	relief	NOUN
ftr-336	854	15	661	661	NUM
ftr-336	854	16	from	from	ADP
ftr-336	854	17	the	the	DET
ftr-336	854	18	data	datum	NOUN
ftr-336	854	19	,	,	PUNCT
ftr-336	854	20	courts	court	NOUN
ftr-336	854	21	appear	appear	VERB
ftr-336	854	22	most	most	ADV
ftr-336	854	23	willing	willing	ADJ
ftr-336	854	24	to	to	PART
ftr-336	854	25	grant	grant	VERB
ftr-336	854	26	relief	relief	NOUN
ftr-336	854	27	under	under	ADP
ftr-336	854	28	section	section	NOUN
ftr-336	854	29	6015(c	6015(c	NOUN
ftr-336	854	30	)	)	PUNCT
ftr-336	854	31	and	and	CCONJ
ftr-336	854	32	,	,	PUNCT
ftr-336	854	33	thereby	thereby	ADV
ftr-336	854	34	,	,	PUNCT
ftr-336	854	35	to	to	PART
ftr-336	854	36	apportion	apportion	VERB
ftr-336	854	37	liability	liability	NOUN
ftr-336	854	38	between	between	ADP
ftr-336	854	39	spouses	spouse	NOUN
ftr-336	854	40	.	.	PUNCT
ftr-336	855	1	however	however	ADV
ftr-336	855	2	,	,	PUNCT
ftr-336	855	3	courts	court	NOUN
ftr-336	855	4	are	be	AUX
ftr-336	855	5	not	not	PART
ftr-336	855	6	unwilling	unwilling	ADJ
ftr-336	855	7	to	to	PART
ftr-336	855	8	use	use	VERB
ftr-336	855	9	section	section	NOUN
ftr-336	855	10	6015(f	6015(f	NUM
ftr-336	855	11	)	)	PUNCT
ftr-336	855	12	and	and	CCONJ
ftr-336	855	13	to	to	PART
ftr-336	855	14	go	go	VERB
ftr-336	855	15	to	to	ADP
ftr-336	855	16	the	the	DET
ftr-336	855	17	merits	merit	NOUN
ftr-336	855	18	of	of	ADP
ftr-336	855	19	these	these	DET
ftr-336	855	20	cases	case	NOUN
ftr-336	855	21	in	in	ADP
ftr-336	855	22	deciding	decide	VERB
ftr-336	855	23	whether	whether	SCONJ
ftr-336	855	24	relief	relief	NOUN
ftr-336	855	25	is	be	AUX
ftr-336	855	26	warranted	warrant	VERB
ftr-336	855	27	.	.	PUNCT
ftr-336	856	1	the	the	DET
ftr-336	856	2	factors	factor	NOUN
ftr-336	856	3	gathered	gather	VERB
ftr-336	856	4	from	from	ADP
ftr-336	856	5	the	the	DET
ftr-336	856	6	cases	case	NOUN
ftr-336	856	7	will	will	AUX
ftr-336	856	8	be	be	AUX
ftr-336	856	9	discussed	discuss	VERB
ftr-336	856	10	more	more	ADV
ftr-336	856	11	fully	fully	ADV
ftr-336	856	12	below	below	ADV
ftr-336	856	13	.	.	PUNCT
ftr-336	857	1	this	this	DET
ftr-336	857	2	data	data	NOUN
ftr-336	857	3	allows	allow	VERB
ftr-336	857	4	us	we	PRON
ftr-336	857	5	to	to	PART
ftr-336	857	6	evaluate	evaluate	VERB
ftr-336	857	7	the	the	DET
ftr-336	857	8	extent	extent	NOUN
ftr-336	857	9	to	to	PART
ftr-336	857	10	which	which	PRON
ftr-336	857	11	courts	court	NOUN
ftr-336	857	12	implement	implement	VERB
ftr-336	857	13	the	the	DET
ftr-336	857	14	legislature	legislature	NOUN
ftr-336	857	15	’s	’s	PART
ftr-336	857	16	intent	intent	NOUN
ftr-336	857	17	.	.	PUNCT
ftr-336	858	1	as	as	SCONJ
ftr-336	858	2	seen	see	VERB
ftr-336	858	3	already	already	ADV
ftr-336	858	4	,	,	PUNCT
ftr-336	858	5	the	the	DET
ftr-336	858	6	broadening	broadening	NOUN
ftr-336	858	7	of	of	ADP
ftr-336	858	8	the	the	DET
ftr-336	858	9	relief	relief	NOUN
ftr-336	858	10	under	under	ADP
ftr-336	858	11	section	section	NOUN
ftr-336	858	12	6015(f	6015(f	NUM
ftr-336	858	13	)	)	PUNCT
ftr-336	858	14	was	be	AUX
ftr-336	858	15	intended	intend	VERB
ftr-336	858	16	by	by	ADP
ftr-336	858	17	congress	congress	PROPN
ftr-336	858	18	;	;	PUNCT
ftr-336	858	19	the	the	DET
ftr-336	858	20	expectation	expectation	NOUN
ftr-336	858	21	was	be	AUX
ftr-336	858	22	that	that	SCONJ
ftr-336	858	23	the	the	DET
ftr-336	858	24	equitable	equitable	ADJ
ftr-336	858	25	provision	provision	NOUN
ftr-336	858	26	would	would	AUX
ftr-336	858	27	give	give	VERB
ftr-336	858	28	taxpayers	taxpayer	NOUN
ftr-336	858	29	a	a	DET
ftr-336	858	30	final	final	ADJ
ftr-336	858	31	means	mean	NOUN
ftr-336	858	32	of	of	ADP
ftr-336	858	33	relief	relief	NOUN
ftr-336	858	34	and	and	CCONJ
ftr-336	858	35	taxpayers	taxpayer	NOUN
ftr-336	858	36	and	and	CCONJ
ftr-336	858	37	judges	judge	NOUN
ftr-336	858	38	are	be	AUX
ftr-336	858	39	willing	willing	ADJ
ftr-336	858	40	to	to	PART
ftr-336	858	41	use	use	VERB
ftr-336	858	42	it	it	PRON
ftr-336	858	43	as	as	ADP
ftr-336	858	44	such	such	ADJ
ftr-336	858	45	.	.	PUNCT
ftr-336	859	1	below	below	ADV
ftr-336	859	2	,	,	PUNCT
ftr-336	859	3	the	the	DET
ftr-336	859	4	article	article	NOUN
ftr-336	859	5	examines	examine	VERB
ftr-336	859	6	whether	whether	SCONJ
ftr-336	859	7	or	or	CCONJ
ftr-336	859	8	not	not	PART
ftr-336	859	9	divorced	divorce	VERB
ftr-336	859	10	,	,	PUNCT
ftr-336	859	11	separated	separate	VERB
ftr-336	859	12	,	,	PUNCT
ftr-336	859	13	or	or	CCONJ
ftr-336	859	14	widowed	widow	VERB
ftr-336	859	15	wives	wife	NOUN
ftr-336	859	16	who	who	PRON
ftr-336	859	17	were	be	AUX
ftr-336	859	18	unfairly	unfairly	ADV
ftr-336	859	19	left	leave	VERB
ftr-336	859	20	crushing	crush	VERB
ftr-336	859	21	tax	tax	NOUN
ftr-336	859	22	burdens	burden	NOUN
ftr-336	859	23	by	by	ADP
ftr-336	859	24	their	their	PRON
ftr-336	859	25	nefarious	nefarious	ADJ
ftr-336	859	26	husbands	husband	NOUN
ftr-336	859	27	—	—	PUNCT
ftr-336	859	28	women	woman	NOUN
ftr-336	859	29	in	in	ADP
ftr-336	859	30	the	the	DET
ftr-336	859	31	factual	factual	ADJ
ftr-336	859	32	situation	situation	NOUN
ftr-336	859	33	with	with	ADP
ftr-336	859	34	which	which	PRON
ftr-336	859	35	congress	congress	PROPN
ftr-336	859	36	was	be	AUX
ftr-336	859	37	concerned	concerned	ADJ
ftr-336	859	38	—	—	PUNCT
ftr-336	859	39	are	be	AUX
ftr-336	859	40	more	more	ADV
ftr-336	859	41	or	or	CCONJ
ftr-336	859	42	less	less	ADV
ftr-336	859	43	likely	likely	ADJ
ftr-336	859	44	to	to	PART
ftr-336	859	45	be	be	AUX
ftr-336	859	46	granted	grant	VERB
ftr-336	859	47	relief	relief	NOUN
ftr-336	859	48	.	.	PUNCT
ftr-336	860	1	b.	b.	PROPN
ftr-336	860	2	characteristics	characteristic	NOUN
ftr-336	860	3	of	of	ADP
ftr-336	860	4	requesting	request	VERB
ftr-336	860	5	spouse	spouse	NOUN
ftr-336	860	6	when	when	SCONJ
ftr-336	860	7	congress	congress	PROPN
ftr-336	860	8	debated	debate	VERB
ftr-336	860	9	expanding	expand	VERB
ftr-336	860	10	innocent	innocent	ADJ
ftr-336	860	11	spouse	spouse	NOUN
ftr-336	860	12	relief	relief	NOUN
ftr-336	860	13	in	in	ADP
ftr-336	860	14	1998	1998	NUM
ftr-336	860	15	,	,	PUNCT
ftr-336	860	16	its	its	PRON
ftr-336	860	17	focus	focus	NOUN
ftr-336	860	18	was	be	AUX
ftr-336	860	19	on	on	ADP
ftr-336	860	20	aiding	aid	VERB
ftr-336	860	21	divorced	divorce	VERB
ftr-336	860	22	,	,	PUNCT
ftr-336	860	23	separated	separate	VERB
ftr-336	860	24	,	,	PUNCT
ftr-336	860	25	or	or	CCONJ
ftr-336	860	26	widowed	widow	VERB
ftr-336	860	27	wives.156	wives.156	PROPN
ftr-336	860	28	the	the	DET
ftr-336	860	29	question	question	NOUN
ftr-336	860	30	addressed	address	VERB
ftr-336	860	31	in	in	ADP
ftr-336	860	32	this	this	DET
ftr-336	860	33	section	section	NOUN
ftr-336	860	34	is	be	AUX
ftr-336	860	35	to	to	PART
ftr-336	860	36	what	what	DET
ftr-336	860	37	extent	extent	NOUN
ftr-336	860	38	do	do	AUX
ftr-336	860	39	those	those	PRON
ftr-336	860	40	granted	grant	VERB
ftr-336	860	41	relief	relief	NOUN
ftr-336	860	42	fit	fit	VERB
ftr-336	860	43	this	this	DET
ftr-336	860	44	characterization	characterization	NOUN
ftr-336	860	45	.	.	PUNCT
ftr-336	861	1	1	1	X
ftr-336	861	2	.	.	X
ftr-336	861	3	sex	sex	NOUN
ftr-336	861	4	relief	relief	NOUN
ftr-336	861	5	from	from	ADP
ftr-336	861	6	joint	joint	ADJ
ftr-336	861	7	and	and	CCONJ
ftr-336	861	8	several	several	ADJ
ftr-336	861	9	liability	liability	NOUN
ftr-336	861	10	is	be	AUX
ftr-336	861	11	often	often	ADV
ftr-336	861	12	perceived	perceive	VERB
ftr-336	861	13	,	,	PUNCT
ftr-336	861	14	both	both	PRON
ftr-336	861	15	in	in	ADP
ftr-336	861	16	congress	congress	PROPN
ftr-336	861	17	and	and	CCONJ
ftr-336	861	18	by	by	ADP
ftr-336	861	19	academics	academic	NOUN
ftr-336	861	20	,	,	PUNCT
ftr-336	861	21	as	as	ADP
ftr-336	861	22	relief	relief	NOUN
ftr-336	861	23	for	for	ADP
ftr-336	861	24	women.157	women.157	NOUN
ftr-336	861	25	before	before	ADP
ftr-336	861	26	the	the	DET
ftr-336	861	27	1998	1998	NUM
ftr-336	861	28	change	change	NOUN
ftr-336	861	29	in	in	ADP
ftr-336	861	30	law	law	NOUN
ftr-336	861	31	,	,	PUNCT
ftr-336	861	32	90	90	NUM
ftr-336	861	33	percent	percent	NOUN
ftr-336	861	34	of	of	ADP
ftr-336	861	35	petitioners	petitioner	NOUN
ftr-336	861	36	for	for	ADP
ftr-336	861	37	innocent	innocent	ADJ
ftr-336	861	38	spouse	spouse	NOUN
ftr-336	861	39	relief	relief	NOUN
ftr-336	861	40	were	be	AUX
ftr-336	861	41	women.158	women.158	ADJ
ftr-336	861	42	at	at	ADP
ftr-336	861	43	that	that	DET
ftr-336	861	44	time	time	NOUN
ftr-336	861	45	,	,	PUNCT
ftr-336	861	46	men	man	NOUN
ftr-336	861	47	won	win	VERB
ftr-336	861	48	ten	ten	NUM
ftr-336	861	49	of	of	ADP
ftr-336	861	50	the	the	DET
ftr-336	861	51	forty	forty	NUM
ftr-336	861	52	-	-	PUNCT
ftr-336	861	53	two	two	NUM
ftr-336	861	54	cases	case	NOUN
ftr-336	861	55	(	(	PUNCT
ftr-336	861	56	or	or	CCONJ
ftr-336	861	57	23.8	23.8	NUM
ftr-336	861	58	percent	percent	NOUN
ftr-336	861	59	)	)	PUNCT
ftr-336	861	60	that	that	SCONJ
ftr-336	861	61	they	they	PRON
ftr-336	861	62	brought	bring	VERB
ftr-336	861	63	at	at	ADP
ftr-336	861	64	the	the	DET
ftr-336	861	65	trial	trial	NOUN
ftr-336	861	66	level	level	NOUN
ftr-336	861	67	and	and	CCONJ
ftr-336	861	68	women	woman	NOUN
ftr-336	861	69	won	win	VERB
ftr-336	861	70	ninety	ninety	NUM
ftr-336	861	71	-	-	PUNCT
ftr-336	861	72	two	two	NUM
ftr-336	861	73	of	of	ADP
ftr-336	861	74	393	393	NUM
ftr-336	861	75	cases	case	NOUN
ftr-336	861	76	(	(	PUNCT
ftr-336	861	77	or	or	CCONJ
ftr-336	861	78	23.4	23.4	NUM
ftr-336	861	79	percent	percent	NOUN
ftr-336	861	80	)	)	PUNCT
ftr-336	861	81	that	that	SCONJ
ftr-336	861	82	they	they	PRON
ftr-336	861	83	brought.159	brought.159	VERB
ftr-336	861	84	although	although	SCONJ
ftr-336	861	85	their	their	PRON
ftr-336	861	86	trial	trial	NOUN
ftr-336	861	87	level	level	NOUN
ftr-336	861	88	winning	win	VERB
ftr-336	861	89	percentages	percentage	NOUN
ftr-336	861	90	were	be	AUX
ftr-336	861	91	similar	similar	ADJ
ftr-336	861	92	,	,	PUNCT
ftr-336	861	93	men	man	NOUN
ftr-336	861	94	never	never	ADV
ftr-336	861	95	won	win	VERB
ftr-336	861	96	on	on	ADP
ftr-336	861	97	appeal	appeal	NOUN
ftr-336	861	98	and	and	CCONJ
ftr-336	861	99	women	woman	NOUN
ftr-336	861	100	won	win	VERB
ftr-336	861	101	sixteen	sixteen	NUM
ftr-336	861	102	times	time	NOUN
ftr-336	861	103	(	(	PUNCT
ftr-336	861	104	but	but	CCONJ
ftr-336	861	105	had	have	VERB
ftr-336	861	106	two	two	NUM
ftr-336	861	107	opinions	opinion	NOUN
ftr-336	861	108	in	in	ADP
ftr-336	861	109	their	their	PRON
ftr-336	861	110	favor	favor	NOUN
ftr-336	861	111	overturned).160	overturned).160	NOUN
ftr-336	861	112	in	in	ADP
ftr-336	861	113	the	the	DET
ftr-336	861	114	period	period	NOUN
ftr-336	861	115	since	since	SCONJ
ftr-336	861	116	1998	1998	NUM
ftr-336	861	117	,	,	PUNCT
ftr-336	861	118	women	woman	NOUN
ftr-336	861	119	have	have	AUX
ftr-336	861	120	continued	continue	VERB
ftr-336	861	121	to	to	PART
ftr-336	861	122	bring	bring	VERB
ftr-336	861	123	most	most	ADJ
ftr-336	861	124	cases	case	NOUN
ftr-336	861	125	for	for	ADP
ftr-336	861	126	innocent	innocent	ADJ
ftr-336	861	127	spouse	spouse	NOUN
ftr-336	861	128	relief	relief	NOUN
ftr-336	861	129	.	.	PUNCT
ftr-336	862	1	the	the	DET
ftr-336	862	2	following	follow	VERB
ftr-336	862	3	chart	chart	NOUN
ftr-336	862	4	includes	include	VERB
ftr-336	862	5	all	all	DET
ftr-336	862	6	cases	case	NOUN
ftr-336	862	7	decided	decide	VERB
ftr-336	862	8	on	on	ADP
ftr-336	862	9	whatever	whatever	DET
ftr-336	862	10	grounds	ground	NOUN
ftr-336	862	11	,	,	PUNCT
ftr-336	862	12	grouped	grouped	AUX
ftr-336	862	13	based	base	VERB
ftr-336	862	14	on	on	ADP
ftr-336	862	15	whose	whose	DET
ftr-336	862	16	behalf	behalf	NOUN
ftr-336	862	17	relief	relief	NOUN
ftr-336	862	18	was	be	AUX
ftr-336	862	19	claimed	claim	VERB
ftr-336	862	20	.	.	PUNCT
ftr-336	863	1	for	for	ADP
ftr-336	863	2	156	156	NUM
ftr-336	863	3	.	.	PUNCT
ftr-336	864	1	see	see	VERB
ftr-336	864	2	supra	supra	PROPN
ftr-336	864	3	notes	note	NOUN
ftr-336	864	4	59–67	59–67	NUM
ftr-336	864	5	;	;	PUNCT
ftr-336	864	6	finance	finance	NOUN
ftr-336	864	7	committee	committee	NOUN
ftr-336	864	8	,	,	PUNCT
ftr-336	864	9	supra	supra	PROPN
ftr-336	864	10	note	note	PROPN
ftr-336	864	11	58	58	NUM
ftr-336	864	12	;	;	PUNCT
ftr-336	864	13	oversight	oversight	NOUN
ftr-336	864	14	subcommittee	subcommittee	NOUN
ftr-336	864	15	,	,	PUNCT
ftr-336	864	16	supra	supra	PROPN
ftr-336	864	17	note	note	PROPN
ftr-336	864	18	55	55	NUM
ftr-336	864	19	;	;	PUNCT
ftr-336	864	20	144	144	NUM
ftr-336	864	21	cong	cong	NOUN
ftr-336	864	22	.	.	PUNCT
ftr-336	865	1	rec	rec	X
ftr-336	865	2	.	.	PUNCT
ftr-336	865	3	s7647	s7647	PROPN
ftr-336	865	4	(	(	PUNCT
ftr-336	865	5	july	july	PROPN
ftr-336	865	6	8	8	NUM
ftr-336	865	7	,	,	PUNCT
ftr-336	865	8	1997	1997	NUM
ftr-336	865	9	)	)	PUNCT
ftr-336	865	10	.	.	PUNCT
ftr-336	866	1	157	157	NUM
ftr-336	866	2	.	.	PUNCT
ftr-336	867	1	see	see	VERB
ftr-336	867	2	supra	supra	PROPN
ftr-336	867	3	notes	note	VERB
ftr-336	867	4	59–67	59–67	NUM
ftr-336	867	5	.	.	PUNCT
ftr-336	867	6	158	158	NUM
ftr-336	867	7	.	.	PUNCT
ftr-336	868	1	zorn	zorn	PROPN
ftr-336	868	2	,	,	PUNCT
ftr-336	868	3	innocent	innocent	ADJ
ftr-336	868	4	spouses	spouse	NOUN
ftr-336	869	1	,	,	PUNCT
ftr-336	869	2	supra	supra	PROPN
ftr-336	869	3	note	note	NOUN
ftr-336	869	4	117	117	NUM
ftr-336	869	5	,	,	PUNCT
ftr-336	869	6	at	at	ADP
ftr-336	869	7	424	424	NUM
ftr-336	869	8	.	.	NOUN
ftr-336	869	9	159	159	NUM
ftr-336	869	10	.	.	PUNCT
ftr-336	870	1	i	i	PRON
ftr-336	870	2	d.	d.	PROPN
ftr-336	870	3	at	at	ADP
ftr-336	870	4	425	425	NUM
ftr-336	870	5	n.10	n.10	ADP
ftr-336	870	6	.	.	PROPN
ftr-336	870	7	160	160	NUM
ftr-336	870	8	.	.	PUNCT
ftr-336	871	1	i	i	PRON
ftr-336	871	2	d.	d.	PROPN
ftr-336	871	3	at	at	ADP
ftr-336	871	4	425	425	NUM
ftr-336	871	5	n.10	n.10	ADP
ftr-336	871	6	.	.	PROPN
ftr-336	871	7	662	662	NUM
ftr-336	871	8	florid	florid	ADJ
ftr-336	871	9	tax	tax	NOUN
ftr-336	871	10	review	review	NOUN
ftr-336	871	11	[	[	X
ftr-336	871	12	vol.12:8	vol.12:8	NUM
ftr-336	871	13	example	example	NOUN
ftr-336	871	14	,	,	PUNCT
ftr-336	871	15	if	if	SCONJ
ftr-336	871	16	a	a	DET
ftr-336	871	17	husband	husband	NOUN
ftr-336	871	18	claimed	claim	VERB
ftr-336	871	19	relief	relief	NOUN
ftr-336	871	20	as	as	ADP
ftr-336	871	21	beneficiary	beneficiary	NOUN
ftr-336	871	22	of	of	ADP
ftr-336	871	23	his	his	PRON
ftr-336	871	24	wife	wife	NOUN
ftr-336	871	25	’s	’s	PART
ftr-336	871	26	estate	estate	NOUN
ftr-336	871	27	,	,	PUNCT
ftr-336	871	28	it	it	PRON
ftr-336	871	29	was	be	AUX
ftr-336	871	30	coded	code	VERB
ftr-336	871	31	as	as	ADP
ftr-336	871	32	a	a	DET
ftr-336	871	33	wife	wife	NOUN
ftr-336	871	34	’s	’s	PART
ftr-336	871	35	suit.161	suit.161	ADJ
ftr-336	871	36	gendered	gendered	NOUN
ftr-336	871	37	relief	relief	NOUN
ftr-336	871	38	brought	bring	VERB
ftr-336	871	39	trial	trial	NOUN
ftr-336	871	40	case	case	NOUN
ftr-336	871	41	won	win	VERB
ftr-336	871	42	trial	trial	NOUN
ftr-336	871	43	case	case	NOUN
ftr-336	871	44	wife	wife	NOUN
ftr-336	871	45	husband	husband	PROPN
ftr-336	871	46	both162	both162	PROPN
ftr-336	871	47	wife	wife	NOUN
ftr-336	871	48	husband	husband	NOUN
ftr-336	871	49	338	338	NUM
ftr-336	871	50	59	59	NUM
ftr-336	871	51	4	4	NUM
ftr-336	871	52	128	128	NUM
ftr-336	871	53	16	16	NUM
ftr-336	871	54	brought	bring	VERB
ftr-336	871	55	appeal	appeal	NOUN
ftr-336	871	56	won	win	VERB
ftr-336	871	57	appeal	appeal	NOUN
ftr-336	871	58	37	37	NUM
ftr-336	871	59	5	5	NUM
ftr-336	871	60	0	0	NUM
ftr-336	871	61	8	8	NUM
ftr-336	871	62	0	0	NUM
ftr-336	871	63	from	from	ADP
ftr-336	871	64	the	the	DET
ftr-336	871	65	evidence	evidence	NOUN
ftr-336	871	66	,	,	PUNCT
ftr-336	871	67	congress	congress	PROPN
ftr-336	871	68	was	be	AUX
ftr-336	871	69	right	right	ADJ
ftr-336	871	70	to	to	PART
ftr-336	871	71	identify	identify	VERB
ftr-336	871	72	innocent	innocent	ADJ
ftr-336	871	73	spouse	spouse	NOUN
ftr-336	871	74	relief	relief	NOUN
ftr-336	871	75	as	as	ADP
ftr-336	871	76	a	a	DET
ftr-336	871	77	women	woman	NOUN
ftr-336	871	78	’s	’s	PART
ftr-336	871	79	issue	issue	NOUN
ftr-336	871	80	.	.	PUNCT
ftr-336	872	1	wives	wife	NOUN
ftr-336	872	2	sought	seek	VERB
ftr-336	872	3	relief	relief	NOUN
ftr-336	872	4	in	in	ADP
ftr-336	872	5	85.4	85.4	NUM
ftr-336	872	6	percent	percent	NOUN
ftr-336	872	7	of	of	ADP
ftr-336	872	8	total	total	ADJ
ftr-336	872	9	cases	case	NOUN
ftr-336	872	10	,	,	PUNCT
ftr-336	872	11	85.3	85.3	NUM
ftr-336	872	12	percent	percent	NOUN
ftr-336	872	13	of	of	ADP
ftr-336	872	14	the	the	DET
ftr-336	872	15	trial	trial	NOUN
ftr-336	872	16	cases	case	NOUN
ftr-336	872	17	and	and	CCONJ
ftr-336	872	18	88.1	88.1	NUM
ftr-336	872	19	percent	percent	NOUN
ftr-336	872	20	of	of	ADP
ftr-336	872	21	appeals	appeal	NOUN
ftr-336	872	22	.	.	PUNCT
ftr-336	873	1	not	not	PART
ftr-336	873	2	only	only	ADV
ftr-336	873	3	do	do	AUX
ftr-336	873	4	women	woman	NOUN
ftr-336	873	5	bring	bring	VERB
ftr-336	873	6	more	more	ADJ
ftr-336	873	7	cases	case	NOUN
ftr-336	873	8	,	,	PUNCT
ftr-336	873	9	courts	court	NOUN
ftr-336	873	10	appear	appear	VERB
ftr-336	873	11	to	to	PART
ftr-336	873	12	be	be	AUX
ftr-336	873	13	more	more	ADV
ftr-336	873	14	sympathetic	sympathetic	ADJ
ftr-336	873	15	to	to	ADP
ftr-336	873	16	wives	wife	NOUN
ftr-336	873	17	than	than	ADP
ftr-336	873	18	to	to	ADP
ftr-336	873	19	husbands	husband	NOUN
ftr-336	873	20	.	.	PUNCT
ftr-336	874	1	wives	wife	NOUN
ftr-336	874	2	won	win	VERB
ftr-336	874	3	21.6	21.6	NUM
ftr-336	874	4	percent	percent	NOUN
ftr-336	874	5	of	of	ADP
ftr-336	874	6	their	their	PRON
ftr-336	874	7	appeals	appeal	NOUN
ftr-336	874	8	and	and	CCONJ
ftr-336	874	9	37.4	37.4	NUM
ftr-336	874	10	percent	percent	NOUN
ftr-336	874	11	of	of	ADP
ftr-336	874	12	their	their	PRON
ftr-336	874	13	trials	trial	NOUN
ftr-336	874	14	and	and	CCONJ
ftr-336	874	15	husbands	husband	NOUN
ftr-336	874	16	won	win	VERB
ftr-336	874	17	0.0	0.0	NUM
ftr-336	874	18	percent	percent	NOUN
ftr-336	874	19	of	of	ADP
ftr-336	874	20	their	their	PRON
ftr-336	874	21	appeals	appeal	NOUN
ftr-336	874	22	and	and	CCONJ
ftr-336	874	23	25.4	25.4	NUM
ftr-336	874	24	percent	percent	NOUN
ftr-336	874	25	of	of	ADP
ftr-336	874	26	their	their	PRON
ftr-336	874	27	trial	trial	NOUN
ftr-336	874	28	cases	case	NOUN
ftr-336	874	29	.	.	PUNCT
ftr-336	875	1	as	as	ADP
ftr-336	875	2	a	a	DET
ftr-336	875	3	result	result	NOUN
ftr-336	875	4	of	of	ADP
ftr-336	875	5	the	the	DET
ftr-336	875	6	dominance	dominance	NOUN
ftr-336	875	7	wives	wife	NOUN
ftr-336	875	8	have	have	VERB
ftr-336	875	9	in	in	ADP
ftr-336	875	10	bringing	bring	VERB
ftr-336	875	11	suit	suit	NOUN
ftr-336	875	12	,	,	PUNCT
ftr-336	875	13	wives	wife	NOUN
ftr-336	875	14	won	win	VERB
ftr-336	875	15	89.5	89.5	NUM
ftr-336	875	16	percent	percent	NOUN
ftr-336	875	17	of	of	ADP
ftr-336	875	18	total	total	ADJ
ftr-336	875	19	taxpayer	taxpayer	NOUN
ftr-336	875	20	victories	victory	NOUN
ftr-336	875	21	.	.	PUNCT
ftr-336	876	1	although	although	SCONJ
ftr-336	876	2	women	woman	NOUN
ftr-336	876	3	are	be	AUX
ftr-336	876	4	more	more	ADV
ftr-336	876	5	likely	likely	ADJ
ftr-336	876	6	to	to	PART
ftr-336	876	7	litigate	litigate	VERB
ftr-336	876	8	a	a	DET
ftr-336	876	9	claim	claim	NOUN
ftr-336	876	10	for	for	ADP
ftr-336	876	11	innocent	innocent	ADJ
ftr-336	876	12	spouse	spouse	NOUN
ftr-336	876	13	relief	relief	NOUN
ftr-336	876	14	,	,	PUNCT
ftr-336	876	15	both	both	DET
ftr-336	876	16	spouses	spouse	NOUN
ftr-336	876	17	can	can	AUX
ftr-336	876	18	apply	apply	VERB
ftr-336	876	19	for	for	ADP
ftr-336	876	20	relief	relief	NOUN
ftr-336	876	21	and	and	CCONJ
ftr-336	876	22	,	,	PUNCT
ftr-336	876	23	if	if	SCONJ
ftr-336	876	24	they	they	PRON
ftr-336	876	25	each	each	DET
ftr-336	876	26	win	win	VERB
ftr-336	876	27	,	,	PUNCT
ftr-336	876	28	allocate	allocate	ADJ
ftr-336	876	29	liability	liability	NOUN
ftr-336	876	30	between	between	ADP
ftr-336	876	31	them.163	them.163	PRON
ftr-336	876	32	because	because	SCONJ
ftr-336	876	33	much	much	ADJ
ftr-336	876	34	relief	relief	NOUN
ftr-336	876	35	is	be	AUX
ftr-336	876	36	granted	grant	VERB
ftr-336	876	37	in	in	ADP
ftr-336	876	38	earlier	early	ADJ
ftr-336	876	39	administrative	administrative	ADJ
ftr-336	876	40	phases	phase	NOUN
ftr-336	876	41	,	,	PUNCT
ftr-336	876	42	it	it	PRON
ftr-336	876	43	is	be	AUX
ftr-336	876	44	hard	hard	ADJ
ftr-336	876	45	to	to	PART
ftr-336	876	46	determine	determine	VERB
ftr-336	876	47	from	from	ADP
ftr-336	876	48	the	the	DET
ftr-336	876	49	available	available	ADJ
ftr-336	876	50	data	datum	NOUN
ftr-336	876	51	when	when	SCONJ
ftr-336	876	52	both	both	DET
ftr-336	876	53	spouses	spouse	NOUN
ftr-336	876	54	sought	seek	VERB
ftr-336	876	55	relief	relief	NOUN
ftr-336	876	56	,	,	PUNCT
ftr-336	876	57	although	although	SCONJ
ftr-336	876	58	both	both	DET
ftr-336	876	59	spouses	spouse	NOUN
ftr-336	876	60	definitely	definitely	ADV
ftr-336	876	61	sought	seek	VERB
ftr-336	876	62	relief	relief	NOUN
ftr-336	876	63	in	in	ADP
ftr-336	876	64	four	four	NUM
ftr-336	876	65	.	.	PUNCT
ftr-336	877	1	if	if	SCONJ
ftr-336	877	2	only	only	ADV
ftr-336	877	3	one	one	NUM
ftr-336	877	4	spouse	spouse	NOUN
ftr-336	877	5	is	be	AUX
ftr-336	877	6	granted	grant	VERB
ftr-336	877	7	innocent	innocent	ADJ
ftr-336	877	8	spouse	spouse	NOUN
ftr-336	877	9	relief	relief	NOUN
ftr-336	877	10	,	,	PUNCT
ftr-336	877	11	the	the	DET
ftr-336	877	12	other	other	ADJ
ftr-336	877	13	remains	remain	VERB
ftr-336	877	14	liable	liable	ADJ
ftr-336	877	15	for	for	ADP
ftr-336	877	16	the	the	DET
ftr-336	877	17	entire	entire	ADJ
ftr-336	877	18	debt	debt	NOUN
ftr-336	877	19	.	.	PUNCT
ftr-336	878	1	in	in	ADP
ftr-336	878	2	response	response	NOUN
ftr-336	878	3	to	to	ADP
ftr-336	878	4	this	this	DET
ftr-336	878	5	continuing	continue	VERB
ftr-336	878	6	liability	liability	NOUN
ftr-336	878	7	,	,	PUNCT
ftr-336	878	8	some	some	DET
ftr-336	878	9	nonrequesting	nonrequesting	NOUN
ftr-336	878	10	spouses	spouse	NOUN
ftr-336	878	11	have	have	AUX
ftr-336	878	12	protested	protest	VERB
ftr-336	878	13	in	in	ADP
ftr-336	878	14	court	court	NOUN
ftr-336	878	15	.	.	PUNCT
ftr-336	879	1	courts	court	NOUN
ftr-336	879	2	,	,	PUNCT
ftr-336	879	3	however	however	ADV
ftr-336	879	4	,	,	PUNCT
ftr-336	879	5	have	have	AUX
ftr-336	879	6	been	be	AUX
ftr-336	879	7	unsympathetic	unsympathetic	ADJ
ftr-336	879	8	to	to	ADP
ftr-336	879	9	non	non	ADJ
ftr-336	879	10	-	-	ADJ
ftr-336	879	11	requesting	requesting	ADJ
ftr-336	879	12	spouses	spouse	NOUN
ftr-336	879	13	who	who	PRON
ftr-336	879	14	sought	seek	VERB
ftr-336	879	15	to	to	PART
ftr-336	879	16	reduce	reduce	VERB
ftr-336	879	17	their	their	PRON
ftr-336	879	18	liability	liability	NOUN
ftr-336	879	19	as	as	ADP
ftr-336	879	20	a	a	DET
ftr-336	879	21	result	result	NOUN
ftr-336	879	22	of	of	ADP
ftr-336	879	23	the	the	DET
ftr-336	879	24	other	other	ADJ
ftr-336	879	25	spouse	spouse	NOUN
ftr-336	879	26	being	be	AUX
ftr-336	879	27	granted	grant	VERB
ftr-336	879	28	relief	relief	NOUN
ftr-336	879	29	.	.	PUNCT
ftr-336	880	1	161	161	NUM
ftr-336	880	2	.	.	PUNCT
ftr-336	881	1	a	a	DET
ftr-336	881	2	non	non	ADJ
ftr-336	881	3	-	-	ADJ
ftr-336	881	4	requesting	requesting	ADJ
ftr-336	881	5	spouse	spouse	NOUN
ftr-336	881	6	might	might	AUX
ftr-336	881	7	contest	contest	VERB
ftr-336	881	8	liability	liability	NOUN
ftr-336	881	9	of	of	ADP
ftr-336	881	10	the	the	DET
ftr-336	881	11	estate	estate	NOUN
ftr-336	881	12	of	of	ADP
ftr-336	881	13	a	a	DET
ftr-336	881	14	requesting	request	VERB
ftr-336	881	15	spouse	spouse	NOUN
ftr-336	881	16	if	if	SCONJ
ftr-336	881	17	the	the	DET
ftr-336	881	18	statute	statute	NOUN
ftr-336	881	19	of	of	ADP
ftr-336	881	20	limitations	limitation	NOUN
ftr-336	881	21	has	have	AUX
ftr-336	881	22	run	run	VERB
ftr-336	881	23	against	against	ADP
ftr-336	881	24	the	the	DET
ftr-336	881	25	non	non	ADJ
ftr-336	881	26	-	-	ADJ
ftr-336	881	27	requesting	requesting	ADJ
ftr-336	881	28	spouse	spouse	NOUN
ftr-336	881	29	.	.	PUNCT
ftr-336	882	1	see	see	VERB
ftr-336	882	2	jonson	jonson	PROPN
ftr-336	882	3	v.	v.	PROPN
ftr-336	882	4	commissioner	commissioner	PROPN
ftr-336	882	5	,	,	PUNCT
ftr-336	882	6	353	353	NUM
ftr-336	882	7	1181	1181	NUM
ftr-336	882	8	,	,	PUNCT
ftr-336	882	9	1182–83	1182–83	NUM
ftr-336	882	10	(	(	PUNCT
ftr-336	882	11	10th	10th	ADJ
ftr-336	882	12	cir	cir	NOUN
ftr-336	882	13	.	.	PROPN
ftr-336	882	14	2003	2003	NUM
ftr-336	882	15	)	)	PUNCT
ftr-336	882	16	.	.	PUNCT
ftr-336	883	1	united	united	PROPN
ftr-336	883	2	states	states	PROPN
ftr-336	883	3	v.	v.	ADP
ftr-336	883	4	boscaljon	boscaljon	NOUN
ftr-336	883	5	,	,	PUNCT
ftr-336	883	6	105	105	NUM
ftr-336	883	7	a.f.t.r	a.f.t.r	PROPN
ftr-336	883	8	.	.	PUNCT
ftr-336	884	1	2d	2d	NUM
ftr-336	884	2	1501	1501	NUM
ftr-336	884	3	(	(	PUNCT
ftr-336	884	4	2010	2010	NUM
ftr-336	884	5	)	)	PUNCT
ftr-336	884	6	was	be	AUX
ftr-336	884	7	excluded	exclude	VERB
ftr-336	884	8	because	because	SCONJ
ftr-336	884	9	the	the	DET
ftr-336	884	10	government	government	NOUN
ftr-336	884	11	instigated	instigate	VERB
ftr-336	884	12	the	the	DET
ftr-336	884	13	request	request	NOUN
ftr-336	884	14	.	.	PUNCT
ftr-336	885	1	162	162	NUM
ftr-336	885	2	.	.	PUNCT
ftr-336	886	1	this	this	DET
ftr-336	886	2	column	column	NOUN
ftr-336	886	3	reflects	reflect	VERB
ftr-336	886	4	cases	case	NOUN
ftr-336	886	5	when	when	SCONJ
ftr-336	886	6	each	each	DET
ftr-336	886	7	spouse	spouse	NOUN
ftr-336	886	8	independently	independently	ADV
ftr-336	886	9	sought	seek	VERB
ftr-336	886	10	relief	relief	NOUN
ftr-336	886	11	.	.	PUNCT
ftr-336	887	1	163	163	NUM
ftr-336	887	2	.	.	PUNCT
ftr-336	888	1	joint	joint	ADJ
ftr-336	888	2	committee	committee	PROPN
ftr-336	888	3	on	on	ADP
ftr-336	888	4	taxation	taxation	NOUN
ftr-336	888	5	,	,	PUNCT
ftr-336	888	6	overview	overview	NOUN
ftr-336	888	7	of	of	ADP
ftr-336	888	8	present	present	ADJ
ftr-336	888	9	law	law	NOUN
ftr-336	888	10	relating	relate	VERB
ftr-336	888	11	to	to	ADP
ftr-336	888	12	the	the	DET
ftr-336	888	13	innocent	innocent	ADJ
ftr-336	888	14	spouse	spouse	NOUN
ftr-336	888	15	,	,	PUNCT
ftr-336	888	16	offers	offer	NOUN
ftr-336	888	17	-	-	PUNCT
ftr-336	888	18	in	in	ADP
ftr-336	888	19	-	-	PUNCT
ftr-336	888	20	compromise	compromise	NOUN
ftr-336	888	21	,	,	PUNCT
ftr-336	888	22	installment	installment	NOUN
ftr-336	888	23	agreement	agreement	NOUN
ftr-336	888	24	,	,	PUNCT
ftr-336	888	25	and	and	CCONJ
ftr-336	888	26	taxpayer	taxpayer	NOUN
ftr-336	888	27	advocate	advocate	NOUN
ftr-336	888	28	provisions	provision	NOUN
ftr-336	888	29	of	of	ADP
ftr-336	888	30	the	the	DET
ftr-336	888	31	internal	internal	ADJ
ftr-336	888	32	revenue	revenue	NOUN
ftr-336	888	33	code	code	NOUN
ftr-336	888	34	,	,	PUNCT
ftr-336	888	35	3	3	NUM
ftr-336	888	36	(	(	PUNCT
ftr-336	888	37	jcx-22	jcx-22	NOUN
ftr-336	888	38	-	-	NOUN
ftr-336	888	39	01	01	NUM
ftr-336	888	40	)	)	PUNCT
ftr-336	888	41	(	(	PUNCT
ftr-336	888	42	2001	2001	NUM
ftr-336	888	43	)	)	PUNCT
ftr-336	888	44	.	.	PUNCT
ftr-336	889	1	2012	2012	NUM
ftr-336	889	2	]	]	PUNCT
ftr-336	889	3	empirical	empirical	ADJ
ftr-336	889	4	study	study	NOUN
ftr-336	889	5	of	of	ADP
ftr-336	889	6	innocent	innocent	ADJ
ftr-336	889	7	spouse	spouse	NOUN
ftr-336	889	8	relief	relief	NOUN
ftr-336	889	9	663	663	NUM
ftr-336	889	10	2	2	NUM
ftr-336	889	11	.	.	PUNCT
ftr-336	889	12	marital	marital	ADJ
ftr-336	889	13	status	status	NOUN
ftr-336	889	14	as	as	ADV
ftr-336	889	15	much	much	ADV
ftr-336	889	16	as	as	SCONJ
ftr-336	889	17	congress	congress	PROPN
ftr-336	889	18	identified	identify	VERB
ftr-336	889	19	innocent	innocent	ADJ
ftr-336	889	20	spouse	spouse	NOUN
ftr-336	889	21	relief	relief	NOUN
ftr-336	889	22	as	as	ADP
ftr-336	889	23	a	a	DET
ftr-336	889	24	women	woman	NOUN
ftr-336	889	25	’s	’s	PART
ftr-336	889	26	issue	issue	NOUN
ftr-336	889	27	,	,	PUNCT
ftr-336	889	28	congress	congress	PROPN
ftr-336	889	29	also	also	ADV
ftr-336	889	30	identified	identify	VERB
ftr-336	889	31	it	it	PRON
ftr-336	889	32	with	with	ADP
ftr-336	889	33	divorced	divorce	VERB
ftr-336	889	34	or	or	CCONJ
ftr-336	889	35	separated	separate	VERB
ftr-336	889	36	women.164	women.164	NOUN
ftr-336	889	37	the	the	DET
ftr-336	889	38	requesting	request	VERB
ftr-336	889	39	spouse	spouse	NOUN
ftr-336	889	40	’s	’s	PART
ftr-336	889	41	marital	marital	ADJ
ftr-336	889	42	status	status	NOUN
ftr-336	889	43	at	at	ADP
ftr-336	889	44	the	the	DET
ftr-336	889	45	time	time	NOUN
ftr-336	889	46	the	the	DET
ftr-336	889	47	couple	couple	NOUN
ftr-336	889	48	filed	file	VERB
ftr-336	889	49	the	the	DET
ftr-336	889	50	return	return	NOUN
ftr-336	889	51	and	and	CCONJ
ftr-336	889	52	at	at	ADP
ftr-336	889	53	the	the	DET
ftr-336	889	54	time	time	NOUN
ftr-336	889	55	appeal	appeal	NOUN
ftr-336	889	56	was	be	AUX
ftr-336	889	57	made	make	VERB
ftr-336	889	58	to	to	ADP
ftr-336	889	59	the	the	DET
ftr-336	889	60	courts	court	NOUN
ftr-336	889	61	can	can	AUX
ftr-336	889	62	often	often	ADV
ftr-336	889	63	be	be	AUX
ftr-336	889	64	determined	determine	VERB
ftr-336	889	65	.	.	PUNCT
ftr-336	890	1	for	for	ADP
ftr-336	890	2	purposes	purpose	NOUN
ftr-336	890	3	of	of	ADP
ftr-336	890	4	the	the	DET
ftr-336	890	5	following	follow	VERB
ftr-336	890	6	chart	chart	NOUN
ftr-336	890	7	,	,	PUNCT
ftr-336	890	8	the	the	DET
ftr-336	890	9	couple	couple	NOUN
ftr-336	890	10	was	be	AUX
ftr-336	890	11	coded	code	VERB
ftr-336	890	12	as	as	ADV
ftr-336	890	13	separated	separate	VERB
ftr-336	890	14	,	,	PUNCT
ftr-336	890	15	divorced	divorce	VERB
ftr-336	890	16	,	,	PUNCT
ftr-336	890	17	or	or	CCONJ
ftr-336	890	18	widowed	widow	VERB
ftr-336	890	19	if	if	SCONJ
ftr-336	890	20	a	a	DET
ftr-336	890	21	couple	couple	NOUN
ftr-336	890	22	was	be	AUX
ftr-336	890	23	separated	separate	VERB
ftr-336	890	24	,	,	PUNCT
ftr-336	890	25	divorced	divorce	VERB
ftr-336	890	26	,	,	PUNCT
ftr-336	890	27	or	or	CCONJ
ftr-336	890	28	widowed	widow	VERB
ftr-336	890	29	for	for	ADP
ftr-336	890	30	at	at	ADV
ftr-336	890	31	least	least	ADV
ftr-336	890	32	one	one	NUM
ftr-336	890	33	year	year	NOUN
ftr-336	890	34	for	for	ADP
ftr-336	890	35	which	which	PRON
ftr-336	890	36	a	a	DET
ftr-336	890	37	claim	claim	NOUN
ftr-336	890	38	of	of	ADP
ftr-336	890	39	relief	relief	NOUN
ftr-336	890	40	was	be	AUX
ftr-336	890	41	made	make	VERB
ftr-336	890	42	.	.	PUNCT
ftr-336	891	1	if	if	SCONJ
ftr-336	891	2	the	the	DET
ftr-336	891	3	court	court	NOUN
ftr-336	891	4	noted	note	VERB
ftr-336	891	5	that	that	SCONJ
ftr-336	891	6	a	a	DET
ftr-336	891	7	spouse	spouse	NOUN
ftr-336	891	8	was	be	AUX
ftr-336	891	9	in	in	ADP
ftr-336	891	10	the	the	DET
ftr-336	891	11	process	process	NOUN
ftr-336	891	12	of	of	ADP
ftr-336	891	13	separating	separate	VERB
ftr-336	891	14	or	or	CCONJ
ftr-336	891	15	divorcing	divorcing	ADJ
ftr-336	891	16	,	,	PUNCT
ftr-336	891	17	the	the	DET
ftr-336	891	18	couple	couple	NOUN
ftr-336	891	19	was	be	AUX
ftr-336	891	20	coded	code	VERB
ftr-336	891	21	as	as	ADV
ftr-336	891	22	separated	separate	VERB
ftr-336	891	23	or	or	CCONJ
ftr-336	891	24	divorced	divorce	VERB
ftr-336	891	25	.	.	PUNCT
ftr-336	892	1	these	these	DET
ftr-336	892	2	two	two	NUM
ftr-336	892	3	choices	choice	NOUN
ftr-336	892	4	highlight	highlight	VERB
ftr-336	892	5	the	the	DET
ftr-336	892	6	number	number	NOUN
ftr-336	892	7	of	of	ADP
ftr-336	892	8	requesting	request	VERB
ftr-336	892	9	spouses	spouse	NOUN
ftr-336	892	10	who	who	PRON
ftr-336	892	11	were	be	AUX
ftr-336	892	12	not	not	PART
ftr-336	892	13	in	in	ADP
ftr-336	892	14	traditional	traditional	ADJ
ftr-336	892	15	relationships	relationship	NOUN
ftr-336	892	16	at	at	ADP
ftr-336	892	17	the	the	DET
ftr-336	892	18	time	time	NOUN
ftr-336	892	19	of	of	ADP
ftr-336	892	20	filing	file	VERB
ftr-336	892	21	the	the	DET
ftr-336	892	22	return	return	NOUN
ftr-336	892	23	or	or	CCONJ
ftr-336	892	24	are	be	AUX
ftr-336	892	25	more	more	ADV
ftr-336	892	26	consistent	consistent	ADJ
ftr-336	892	27	with	with	ADP
ftr-336	892	28	congressional	congressional	ADJ
ftr-336	892	29	sympathies	sympathy	NOUN
ftr-336	892	30	at	at	ADP
ftr-336	892	31	the	the	DET
ftr-336	892	32	time	time	NOUN
ftr-336	892	33	of	of	ADP
ftr-336	892	34	trial	trial	NOUN
ftr-336	892	35	.	.	PUNCT
ftr-336	893	1	marital	marital	ADJ
ftr-336	893	2	status	status	NOUN
ftr-336	893	3	of	of	ADP
ftr-336	893	4	those	those	PRON
ftr-336	893	5	seeking	seek	VERB
ftr-336	893	6	relief	relief	NOUN
ftr-336	893	7	at	at	ADP
ftr-336	893	8	time	time	NOUN
ftr-336	893	9	of	of	ADP
ftr-336	893	10	filing	filing	NOUN
ftr-336	893	11	at	at	ADP
ftr-336	893	12	time	time	NOUN
ftr-336	893	13	of	of	ADP
ftr-336	893	14	trial	trial	NOUN
ftr-336	893	15	wife	wife	NOUN
ftr-336	893	16	requesting	request	VERB
ftr-336	893	17	husband	husband	NOUN
ftr-336	893	18	requesting	request	VERB
ftr-336	893	19	wife	wife	NOUN
ftr-336	893	20	requesting	request	VERB
ftr-336	893	21	husband	husband	NOUN
ftr-336	893	22	requesting	request	VERB
ftr-336	893	23	married	marry	VERB
ftr-336	893	24	312	312	NUM
ftr-336	893	25	44	44	NUM
ftr-336	893	26	99	99	NUM
ftr-336	893	27	8	8	NUM
ftr-336	893	28	separated	separate	VERB
ftr-336	893	29	(	(	PUNCT
ftr-336	893	30	legally	legally	ADV
ftr-336	893	31	or	or	CCONJ
ftr-336	893	32	physically	physically	ADV
ftr-336	893	33	)	)	PUNCT
ftr-336	893	34	31	31	NUM
ftr-336	893	35	14	14	NUM
ftr-336	893	36	12	12	NUM
ftr-336	893	37	5	5	NUM
ftr-336	893	38	divorced	divorce	VERB
ftr-336	893	39	11	11	NUM
ftr-336	893	40	3	3	NUM
ftr-336	893	41	210	210	NUM
ftr-336	893	42	45	45	NUM
ftr-336	893	43	widowed	widow	VERB
ftr-336	893	44	6	6	NUM
ftr-336	893	45	2	2	NUM
ftr-336	893	46	44	44	NUM
ftr-336	893	47	5	5	NUM
ftr-336	893	48	other	other	ADJ
ftr-336	893	49	/	/	SYM
ftr-336	893	50	never	never	ADV
ftr-336	893	51	legally	legally	ADV
ftr-336	893	52	married	marry	VERB
ftr-336	893	53	20	20	NUM
ftr-336	893	54	4	4	NUM
ftr-336	893	55	13	13	NUM
ftr-336	893	56	4	4	NUM
ftr-336	893	57	excluding	exclude	VERB
ftr-336	893	58	those	those	DET
ftr-336	893	59	spouses	spouse	NOUN
ftr-336	893	60	for	for	ADP
ftr-336	893	61	whom	whom	PRON
ftr-336	893	62	marital	marital	ADJ
ftr-336	893	63	status	status	NOUN
ftr-336	893	64	is	be	AUX
ftr-336	893	65	unknown	unknown	ADJ
ftr-336	893	66	or	or	CCONJ
ftr-336	893	67	who	who	PRON
ftr-336	893	68	were	be	AUX
ftr-336	893	69	never	never	ADV
ftr-336	893	70	married	married	ADJ
ftr-336	893	71	,	,	PUNCT
ftr-336	893	72	most	most	ADJ
ftr-336	893	73	couples	couple	NOUN
ftr-336	893	74	were	be	AUX
ftr-336	893	75	married	marry	VERB
ftr-336	893	76	(	(	PUNCT
ftr-336	893	77	86.6	86.6	NUM
ftr-336	893	78	percent	percent	NOUN
ftr-336	893	79	)	)	PUNCT
ftr-336	893	80	when	when	SCONJ
ftr-336	893	81	they	they	PRON
ftr-336	893	82	filed	file	VERB
ftr-336	893	83	but	but	CCONJ
ftr-336	893	84	divorced	divorced	ADJ
ftr-336	893	85	(	(	PUNCT
ftr-336	893	86	59.6	59.6	NUM
ftr-336	893	87	percent	percent	NOUN
ftr-336	893	88	)	)	PUNCT
ftr-336	893	89	when	when	SCONJ
ftr-336	893	90	they	they	PRON
ftr-336	893	91	took	take	VERB
ftr-336	893	92	their	their	PRON
ftr-336	893	93	case	case	NOUN
ftr-336	893	94	to	to	PART
ftr-336	893	95	trial.165	trial.165	VERB
ftr-336	893	96	nevertheless	nevertheless	ADV
ftr-336	893	97	,	,	PUNCT
ftr-336	893	98	forty	forty	NUM
ftr-336	893	99	-	-	PUNCT
ftr-336	893	100	eight	eight	NUM
ftr-336	893	101	spouses	spouse	NOUN
ftr-336	893	102	(	(	PUNCT
ftr-336	893	103	13.3	13.3	NUM
ftr-336	893	104	percent	percent	NOUN
ftr-336	893	105	)	)	PUNCT
ftr-336	893	106	filed	file	VERB
ftr-336	893	107	the	the	DET
ftr-336	893	108	joint	joint	ADJ
ftr-336	893	109	return	return	NOUN
ftr-336	893	110	when	when	SCONJ
ftr-336	893	111	widowed	widow	VERB
ftr-336	893	112	,	,	PUNCT
ftr-336	893	113	separated	separate	VERB
ftr-336	893	114	,	,	PUNCT
ftr-336	893	115	or	or	CCONJ
ftr-336	893	116	divorced	divorce	VERB
ftr-336	893	117	from	from	ADP
ftr-336	893	118	the	the	DET
ftr-336	893	119	non	non	ADJ
ftr-336	893	120	-	-	ADJ
ftr-336	893	121	requesting	requesting	ADJ
ftr-336	893	122	spouse	spouse	NOUN
ftr-336	893	123	.	.	PUNCT
ftr-336	894	1	also	also	ADV
ftr-336	894	2	a	a	DET
ftr-336	894	3	significant	significant	ADJ
ftr-336	894	4	number	number	NOUN
ftr-336	894	5	,	,	PUNCT
ftr-336	894	6	107	107	NUM
ftr-336	894	7	,	,	PUNCT
ftr-336	894	8	or	or	CCONJ
ftr-336	894	9	25.0	25.0	NUM
ftr-336	894	10	percent	percent	NOUN
ftr-336	894	11	,	,	PUNCT
ftr-336	894	12	sought	seek	VERB
ftr-336	894	13	relief	relief	NOUN
ftr-336	894	14	from	from	ADP
ftr-336	894	15	joint	joint	ADJ
ftr-336	894	16	and	and	CCONJ
ftr-336	894	17	several	several	ADJ
ftr-336	894	18	liability	liability	NOUN
ftr-336	894	19	while	while	SCONJ
ftr-336	894	20	still	still	ADV
ftr-336	894	21	married	marry	VERB
ftr-336	894	22	to	to	ADP
ftr-336	894	23	the	the	DET
ftr-336	894	24	non	non	ADJ
ftr-336	894	25	-	-	ADJ
ftr-336	894	26	requesting	requesting	ADJ
ftr-336	894	27	spouse	spouse	NOUN
ftr-336	894	28	.	.	PUNCT
ftr-336	895	1	many	many	ADJ
ftr-336	895	2	of	of	ADP
ftr-336	895	3	these	these	DET
ftr-336	895	4	couples	couple	NOUN
ftr-336	895	5	,	,	PUNCT
ftr-336	895	6	25.2	25.2	NUM
ftr-336	895	7	percent	percent	NOUN
ftr-336	895	8	,	,	PUNCT
ftr-336	895	9	faced	face	VERB
ftr-336	895	10	liabilities	liability	NOUN
ftr-336	895	11	as	as	ADP
ftr-336	895	12	a	a	DET
ftr-336	895	13	result	result	NOUN
ftr-336	895	14	of	of	ADP
ftr-336	895	15	an	an	DET
ftr-336	895	16	investment	investment	NOUN
ftr-336	895	17	in	in	ADP
ftr-336	895	18	a	a	DET
ftr-336	895	19	tax	tax	NOUN
ftr-336	895	20	shelter	shelter	NOUN
ftr-336	895	21	and	and	CCONJ
ftr-336	895	22	29.9	29.9	NUM
ftr-336	895	23	percent	percent	NOUN
ftr-336	895	24	faced	face	VERB
ftr-336	895	25	liabilities	liability	NOUN
ftr-336	895	26	as	as	ADP
ftr-336	895	27	a	a	DET
ftr-336	895	28	result	result	NOUN
ftr-336	895	29	of	of	ADP
ftr-336	895	30	unpaid	unpaid	ADJ
ftr-336	895	31	taxes	taxis	NOUN
ftr-336	895	32	.	.	PUNCT
ftr-336	896	1	in	in	ADP
ftr-336	896	2	86.7	86.7	NUM
ftr-336	896	3	percent	percent	NOUN
ftr-336	896	4	of	of	ADP
ftr-336	896	5	the	the	DET
ftr-336	896	6	litigated	litigate	VERB
ftr-336	896	7	cases	case	NOUN
ftr-336	896	8	in	in	ADP
ftr-336	896	9	which	which	PRON
ftr-336	896	10	couples	couple	NOUN
ftr-336	896	11	remained	remain	VERB
ftr-336	896	12	married	married	ADJ
ftr-336	896	13	and	and	CCONJ
ftr-336	896	14	knowledge	knowledge	NOUN
ftr-336	896	15	of	of	ADP
ftr-336	896	16	the	the	DET
ftr-336	896	17	unpaid	unpaid	ADJ
ftr-336	896	18	tax	tax	NOUN
ftr-336	896	19	or	or	CCONJ
ftr-336	896	20	the	the	DET
ftr-336	896	21	unreported	unreported	ADJ
ftr-336	896	22	item	item	NOUN
ftr-336	896	23	was	be	AUX
ftr-336	896	24	raised	raise	VERB
ftr-336	896	25	,	,	PUNCT
ftr-336	896	26	the	the	DET
ftr-336	896	27	requesting	request	VERB
ftr-336	896	28	spouse	spouse	NOUN
ftr-336	896	29	was	be	AUX
ftr-336	896	30	deemed	deem	VERB
ftr-336	896	31	to	to	PART
ftr-336	896	32	have	have	VERB
ftr-336	896	33	some	some	DET
ftr-336	896	34	amount	amount	NOUN
ftr-336	896	35	of	of	ADP
ftr-336	896	36	knowledge	knowledge	NOUN
ftr-336	896	37	,	,	PUNCT
ftr-336	896	38	with	with	ADP
ftr-336	896	39	164	164	NUM
ftr-336	896	40	.	.	PUNCT
ftr-336	897	1	see	see	VERB
ftr-336	897	2	supra	supra	PROPN
ftr-336	897	3	text	text	NOUN
ftr-336	897	4	at	at	ADP
ftr-336	897	5	notes	note	NOUN
ftr-336	897	6	55–65	55–65	NUM
ftr-336	897	7	.	.	PUNCT
ftr-336	898	1	165	165	NUM
ftr-336	898	2	.	.	PUNCT
ftr-336	899	1	the	the	DET
ftr-336	899	2	national	national	PROPN
ftr-336	899	3	taxpayer	taxpayer	PROPN
ftr-336	899	4	advocate	advocate	NOUN
ftr-336	899	5	reported	report	VERB
ftr-336	899	6	that	that	SCONJ
ftr-336	899	7	of	of	ADP
ftr-336	899	8	those	those	PRON
ftr-336	899	9	seeking	seek	VERB
ftr-336	899	10	relief	relief	NOUN
ftr-336	899	11	in	in	ADP
ftr-336	899	12	2001	2001	NUM
ftr-336	899	13	,	,	PUNCT
ftr-336	899	14	34	34	NUM
ftr-336	899	15	%	%	NOUN
ftr-336	899	16	were	be	AUX
ftr-336	899	17	single	single	ADJ
ftr-336	899	18	filers	filer	NOUN
ftr-336	899	19	and	and	CCONJ
ftr-336	899	20	51	51	NUM
ftr-336	899	21	%	%	NOUN
ftr-336	899	22	filed	file	VERB
ftr-336	899	23	as	as	ADP
ftr-336	899	24	“	"	PUNCT
ftr-336	899	25	head	head	NOUN
ftr-336	899	26	of	of	ADP
ftr-336	899	27	household	household	NOUN
ftr-336	899	28	.	.	PUNCT
ftr-336	899	29	”	"	PUNCT
ftr-336	900	1	nta	nta	PROPN
ftr-336	900	2	,	,	PUNCT
ftr-336	900	3	2005	2005	NUM
ftr-336	900	4	annual	annual	ADJ
ftr-336	900	5	report	report	NOUN
ftr-336	900	6	,	,	PUNCT
ftr-336	900	7	supra	supra	PROPN
ftr-336	900	8	note	note	NOUN
ftr-336	900	9	93	93	NUM
ftr-336	900	10	,	,	PUNCT
ftr-336	900	11	at	at	ADP
ftr-336	900	12	328	328	NUM
ftr-336	900	13	.	.	PUNCT
ftr-336	901	1	thus	thus	ADV
ftr-336	901	2	,	,	PUNCT
ftr-336	901	3	85	85	NUM
ftr-336	901	4	%	%	NOUN
ftr-336	901	5	were	be	AUX
ftr-336	901	6	unmarried	unmarried	ADJ
ftr-336	901	7	.	.	PUNCT
ftr-336	902	1	664	664	NUM
ftr-336	902	2	florid	florid	ADJ
ftr-336	902	3	tax	tax	NOUN
ftr-336	902	4	review	review	NOUN
ftr-336	902	5	[	[	X
ftr-336	902	6	vol.12:8	vol.12:8	NOUN
ftr-336	902	7	40	40	NUM
ftr-336	902	8	percent	percent	NOUN
ftr-336	902	9	having	have	VERB
ftr-336	902	10	actual	actual	ADJ
ftr-336	902	11	knowledge	knowledge	NOUN
ftr-336	902	12	of	of	ADP
ftr-336	902	13	the	the	DET
ftr-336	902	14	tax	tax	NOUN
ftr-336	902	15	deficiency	deficiency	NOUN
ftr-336	902	16	.	.	PUNCT
ftr-336	903	1	these	these	DET
ftr-336	903	2	spouses	spouse	NOUN
ftr-336	903	3	are	be	AUX
ftr-336	903	4	not	not	PART
ftr-336	903	5	consistent	consistent	ADJ
ftr-336	903	6	with	with	ADP
ftr-336	903	7	the	the	DET
ftr-336	903	8	stereotype	stereotype	NOUN
ftr-336	903	9	portrayed	portray	VERB
ftr-336	903	10	by	by	ADP
ftr-336	903	11	congress	congress	PROPN
ftr-336	903	12	when	when	SCONJ
ftr-336	903	13	it	it	PRON
ftr-336	903	14	enacted	enact	VERB
ftr-336	903	15	expanded	expand	VERB
ftr-336	903	16	relief	relief	NOUN
ftr-336	903	17	in	in	ADP
ftr-336	903	18	1998	1998	NUM
ftr-336	903	19	.	.	PUNCT
ftr-336	904	1	examining	examine	VERB
ftr-336	904	2	the	the	DET
ftr-336	904	3	marital	marital	ADJ
ftr-336	904	4	status	status	NOUN
ftr-336	904	5	of	of	ADP
ftr-336	904	6	those	those	DET
ftr-336	904	7	winning	win	VERB
ftr-336	904	8	relief	relief	NOUN
ftr-336	904	9	,	,	PUNCT
ftr-336	904	10	winning	win	VERB
ftr-336	904	11	at	at	ADP
ftr-336	904	12	either	either	CCONJ
ftr-336	904	13	the	the	DET
ftr-336	904	14	trial	trial	NOUN
ftr-336	904	15	court	court	NOUN
ftr-336	904	16	or	or	CCONJ
ftr-336	904	17	on	on	ADP
ftr-336	904	18	appeal	appeal	NOUN
ftr-336	904	19	is	be	AUX
ftr-336	904	20	coded	code	VERB
ftr-336	904	21	a	a	DET
ftr-336	904	22	victory	victory	NOUN
ftr-336	904	23	.	.	PUNCT
ftr-336	905	1	if	if	SCONJ
ftr-336	905	2	a	a	DET
ftr-336	905	3	spouse	spouse	NOUN
ftr-336	905	4	won	win	VERB
ftr-336	905	5	on	on	ADP
ftr-336	905	6	a	a	DET
ftr-336	905	7	procedural	procedural	ADJ
ftr-336	905	8	matter	matter	NOUN
ftr-336	905	9	or	or	CCONJ
ftr-336	905	10	if	if	SCONJ
ftr-336	905	11	a	a	DET
ftr-336	905	12	spouse	spouse	NOUN
ftr-336	905	13	won	win	VERB
ftr-336	905	14	only	only	ADV
ftr-336	905	15	in	in	ADP
ftr-336	905	16	part	part	NOUN
ftr-336	905	17	,	,	PUNCT
ftr-336	905	18	the	the	DET
ftr-336	905	19	claim	claim	NOUN
ftr-336	905	20	was	be	AUX
ftr-336	905	21	also	also	ADV
ftr-336	905	22	coded	code	VERB
ftr-336	905	23	as	as	ADV
ftr-336	905	24	victorious	victorious	ADJ
ftr-336	905	25	.	.	PUNCT
ftr-336	906	1	marital	marital	ADJ
ftr-336	906	2	status	status	NOUN
ftr-336	906	3	of	of	ADP
ftr-336	906	4	winning	win	VERB
ftr-336	906	5	taxpayers	taxpayer	NOUN
ftr-336	906	6	at	at	ADP
ftr-336	906	7	time	time	NOUN
ftr-336	906	8	of	of	ADP
ftr-336	906	9	filing	filing	NOUN
ftr-336	906	10	at	at	ADP
ftr-336	906	11	time	time	NOUN
ftr-336	906	12	of	of	ADP
ftr-336	906	13	trial	trial	NOUN
ftr-336	906	14	wife	wife	NOUN
ftr-336	906	15	requesting	request	VERB
ftr-336	906	16	husband	husband	NOUN
ftr-336	906	17	requesting	request	VERB
ftr-336	906	18	wife	wife	NOUN
ftr-336	906	19	requesting	request	VERB
ftr-336	906	20	husband	husband	NOUN
ftr-336	906	21	requesting	request	VERB
ftr-336	906	22	married	marry	VERB
ftr-336	906	23	116	116	NUM
ftr-336	906	24	11	11	NUM
ftr-336	906	25	17	17	NUM
ftr-336	906	26	1	1	NUM
ftr-336	906	27	separated	separate	VERB
ftr-336	906	28	(	(	PUNCT
ftr-336	906	29	legally	legally	ADV
ftr-336	906	30	or	or	CCONJ
ftr-336	906	31	physically	physically	ADV
ftr-336	906	32	)	)	PUNCT
ftr-336	906	33	11	11	NUM
ftr-336	906	34	5	5	NUM
ftr-336	906	35	6	6	NUM
ftr-336	906	36	1	1	NUM
ftr-336	906	37	divorced	divorce	VERB
ftr-336	906	38	3	3	NUM
ftr-336	906	39	0	0	NUM
ftr-336	906	40	92	92	NUM
ftr-336	906	41	14	14	NUM
ftr-336	906	42	widowed	widow	VERB
ftr-336	906	43	1	1	NUM
ftr-336	906	44	0	0	NUM
ftr-336	906	45	19	19	NUM
ftr-336	906	46	0	0	NUM
ftr-336	906	47	other	other	ADJ
ftr-336	906	48	/	/	SYM
ftr-336	906	49	never	never	ADV
ftr-336	906	50	legally	legally	ADV
ftr-336	906	51	married	marry	VERB
ftr-336	906	52	6	6	NUM
ftr-336	906	53	2	2	NUM
ftr-336	906	54	4	4	NUM
ftr-336	906	55	1	1	NUM
ftr-336	906	56	as	as	SCONJ
ftr-336	906	57	congress	congress	PROPN
ftr-336	906	58	focused	focus	VERB
ftr-336	906	59	heavily	heavily	ADV
ftr-336	906	60	on	on	ADP
ftr-336	906	61	divorced	divorce	VERB
ftr-336	906	62	,	,	PUNCT
ftr-336	906	63	separated	separate	VERB
ftr-336	906	64	,	,	PUNCT
ftr-336	906	65	and	and	CCONJ
ftr-336	906	66	widowed	widow	VERB
ftr-336	906	67	spouses	spouse	NOUN
ftr-336	906	68	in	in	ADP
ftr-336	906	69	1998	1998	NUM
ftr-336	906	70	,	,	PUNCT
ftr-336	906	71	so	so	ADV
ftr-336	906	72	too	too	ADV
ftr-336	906	73	the	the	DET
ftr-336	906	74	courts	court	NOUN
ftr-336	906	75	are	be	AUX
ftr-336	906	76	more	more	ADV
ftr-336	906	77	sympathetic	sympathetic	ADJ
ftr-336	906	78	to	to	ADP
ftr-336	906	79	those	those	DET
ftr-336	906	80	spouses	spouse	NOUN
ftr-336	906	81	at	at	ADP
ftr-336	906	82	trial	trial	NOUN
ftr-336	906	83	.	.	PUNCT
ftr-336	907	1	excluding	exclude	VERB
ftr-336	907	2	those	those	PRON
ftr-336	907	3	for	for	ADP
ftr-336	907	4	whom	whom	PRON
ftr-336	907	5	marital	marital	ADJ
ftr-336	907	6	status	status	NOUN
ftr-336	907	7	was	be	AUX
ftr-336	907	8	not	not	PART
ftr-336	907	9	one	one	NUM
ftr-336	907	10	of	of	ADP
ftr-336	907	11	the	the	DET
ftr-336	907	12	traditional	traditional	ADJ
ftr-336	907	13	categories	category	NOUN
ftr-336	907	14	,	,	PUNCT
ftr-336	907	15	132	132	NUM
ftr-336	907	16	of	of	ADP
ftr-336	907	17	150	150	NUM
ftr-336	907	18	,	,	PUNCT
ftr-336	907	19	or	or	CCONJ
ftr-336	907	20	88.0	88.0	NUM
ftr-336	907	21	percent	percent	NOUN
ftr-336	907	22	,	,	PUNCT
ftr-336	907	23	of	of	ADP
ftr-336	907	24	successful	successful	ADJ
ftr-336	907	25	spouses	spouse	NOUN
ftr-336	907	26	were	be	AUX
ftr-336	907	27	separated	separate	VERB
ftr-336	907	28	,	,	PUNCT
ftr-336	907	29	divorced	divorce	VERB
ftr-336	907	30	,	,	PUNCT
ftr-336	907	31	or	or	CCONJ
ftr-336	907	32	widowed	widow	VERB
ftr-336	907	33	at	at	ADP
ftr-336	907	34	trial	trial	NOUN
ftr-336	907	35	.	.	PUNCT
ftr-336	908	1	only	only	ADV
ftr-336	908	2	14.2	14.2	NUM
ftr-336	908	3	percent	percent	NOUN
ftr-336	908	4	of	of	ADP
ftr-336	908	5	those	those	PRON
ftr-336	908	6	who	who	PRON
ftr-336	908	7	remained	remain	VERB
ftr-336	908	8	married	married	ADJ
ftr-336	908	9	were	be	AUX
ftr-336	908	10	successful	successful	ADJ
ftr-336	908	11	at	at	ADP
ftr-336	908	12	trial	trial	NOUN
ftr-336	908	13	.	.	PUNCT
ftr-336	909	1	at	at	ADP
ftr-336	909	2	the	the	DET
ftr-336	909	3	same	same	ADJ
ftr-336	909	4	time	time	NOUN
ftr-336	909	5	,	,	PUNCT
ftr-336	909	6	it	it	PRON
ftr-336	909	7	is	be	AUX
ftr-336	909	8	best	good	ADJ
ftr-336	909	9	to	to	PART
ftr-336	909	10	have	have	AUX
ftr-336	909	11	been	be	AUX
ftr-336	909	12	married	marry	VERB
ftr-336	909	13	when	when	SCONJ
ftr-336	909	14	filing	file	VERB
ftr-336	909	15	the	the	DET
ftr-336	909	16	return	return	NOUN
ftr-336	909	17	;	;	PUNCT
ftr-336	909	18	81.9	81.9	NUM
ftr-336	909	19	percent	percent	NOUN
ftr-336	909	20	of	of	ADP
ftr-336	909	21	those	those	PRON
ftr-336	909	22	who	who	PRON
ftr-336	909	23	were	be	AUX
ftr-336	909	24	successful	successful	ADJ
ftr-336	909	25	were	be	AUX
ftr-336	909	26	married	marry	VERB
ftr-336	909	27	at	at	ADP
ftr-336	909	28	the	the	DET
ftr-336	909	29	time	time	NOUN
ftr-336	909	30	of	of	ADP
ftr-336	909	31	the	the	DET
ftr-336	909	32	filing	filing	NOUN
ftr-336	909	33	.	.	PUNCT
ftr-336	910	1	some	some	PRON
ftr-336	910	2	of	of	ADP
ftr-336	910	3	these	these	DET
ftr-336	910	4	opinions	opinion	NOUN
ftr-336	910	5	reflect	reflect	VERB
ftr-336	910	6	a	a	DET
ftr-336	910	7	traditional	traditional	ADJ
ftr-336	910	8	view	view	NOUN
ftr-336	910	9	of	of	ADP
ftr-336	910	10	marriage	marriage	NOUN
ftr-336	910	11	.	.	PUNCT
ftr-336	911	1	in	in	ADP
ftr-336	911	2	korchak	korchak	ADV
ftr-336	912	1	v.	v.	INTJ
ftr-336	912	2	commissioner,166	commissioner,166	INTJ
ftr-336	912	3	the	the	DET
ftr-336	912	4	court	court	NOUN
ftr-336	912	5	questioned	question	VERB
ftr-336	912	6	:	:	PUNCT
ftr-336	912	7	should	should	AUX
ftr-336	912	8	she	she	PRON
ftr-336	912	9	be	be	AUX
ftr-336	912	10	punished	punish	VERB
ftr-336	912	11	for	for	ADP
ftr-336	912	12	being	be	AUX
ftr-336	912	13	a	a	DET
ftr-336	912	14	loving	loving	ADJ
ftr-336	912	15	,	,	PUNCT
ftr-336	912	16	trusting	trust	VERB
ftr-336	912	17	wife	wife	NOUN
ftr-336	912	18	,	,	PUNCT
ftr-336	912	19	a	a	DET
ftr-336	912	20	homemaker	homemaker	NOUN
ftr-336	912	21	and	and	CCONJ
ftr-336	912	22	mother	mother	NOUN
ftr-336	912	23	…	…	PUNCT
ftr-336	912	24	?	?	PUNCT
ftr-336	913	1	had	have	AUX
ftr-336	913	2	she	she	PRON
ftr-336	913	3	asked	ask	VERB
ftr-336	913	4	any	any	DET
ftr-336	913	5	questions	question	NOUN
ftr-336	913	6	about	about	ADP
ftr-336	913	7	madison	madison	PROPN
ftr-336	913	8	recycling	recycling	NOUN
ftr-336	913	9	,	,	PUNCT
ftr-336	913	10	her	her	PRON
ftr-336	913	11	husband	husband	NOUN
ftr-336	913	12	and	and	CCONJ
ftr-336	913	13	the	the	DET
ftr-336	913	14	accountant	accountant	NOUN
ftr-336	913	15	would	would	AUX
ftr-336	913	16	have	have	AUX
ftr-336	913	17	reassured	reassure	VERB
ftr-336	913	18	her	she	PRON
ftr-336	913	19	.	.	PUNCT
ftr-336	913	20	.	.	PUNCT
ftr-336	913	21	.	.	PUNCT
ftr-336	914	1	.	.	PUNCT
ftr-336	915	1	it	it	PRON
ftr-336	915	2	would	would	AUX
ftr-336	915	3	be	be	AUX
ftr-336	915	4	egregious	egregious	ADJ
ftr-336	915	5	to	to	PART
ftr-336	915	6	take	take	VERB
ftr-336	915	7	away	away	ADV
ftr-336	915	8	her	her	PRON
ftr-336	915	9	retirement	retirement	NOUN
ftr-336	915	10	at	at	ADP
ftr-336	915	11	an	an	DET
ftr-336	915	12	age	age	NOUN
ftr-336	915	13	when	when	SCONJ
ftr-336	915	14	she	she	PRON
ftr-336	915	15	earned	earn	VERB
ftr-336	915	16	that	that	DET
ftr-336	915	17	right	right	NOUN
ftr-336	915	18	.	.	PUNCT
ftr-336	916	1	the	the	DET
ftr-336	916	2	innocent	innocent	ADJ
ftr-336	916	3	spouse	spouse	NOUN
ftr-336	916	4	relief	relief	NOUN
ftr-336	916	5	was	be	AUX
ftr-336	916	6	designed	design	VERB
ftr-336	916	7	for	for	ADP
ftr-336	916	8	these	these	DET
ftr-336	916	9	circumstances.167	circumstances.167	PROPN
ftr-336	916	10	166	166	NUM
ftr-336	916	11	.	.	PUNCT
ftr-336	917	1	92	92	NUM
ftr-336	917	2	t.c.m	t.c.m	NOUN
ftr-336	917	3	.	.	PUNCT
ftr-336	918	1	(	(	PUNCT
ftr-336	918	2	cch	cch	PROPN
ftr-336	918	3	)	)	PUNCT
ftr-336	918	4	199	199	NUM
ftr-336	918	5	,	,	PUNCT
ftr-336	918	6	t.c.m	t.c.m	INTJ
ftr-336	918	7	.	.	PUNCT
ftr-336	919	1	(	(	PUNCT
ftr-336	919	2	ria	ria	PROPN
ftr-336	919	3	)	)	PUNCT
ftr-336	919	4	¶	¶	PROPN
ftr-336	919	5	2006	2006	NUM
ftr-336	919	6	-	-	SYM
ftr-336	919	7	185	185	NUM
ftr-336	919	8	.	.	PUNCT
ftr-336	920	1	167	167	NUM
ftr-336	920	2	.	.	PUNCT
ftr-336	921	1	i	i	PRON
ftr-336	921	2	d.	d.	PROPN
ftr-336	921	3	,	,	PUNCT
ftr-336	921	4	92	92	NUM
ftr-336	921	5	t.c.m	t.c.m	NOUN
ftr-336	921	6	.	.	PUNCT
ftr-336	922	1	(	(	PUNCT
ftr-336	922	2	cch	cch	PROPN
ftr-336	922	3	)	)	PUNCT
ftr-336	922	4	199	199	NUM
ftr-336	922	5	,	,	PUNCT
ftr-336	922	6	209	209	NUM
ftr-336	922	7	,	,	PUNCT
ftr-336	922	8	t.c.m	t.c.m	INTJ
ftr-336	922	9	.	.	PUNCT
ftr-336	923	1	(	(	PUNCT
ftr-336	923	2	ria	ria	PROPN
ftr-336	923	3	)	)	PUNCT
ftr-336	923	4	¶	¶	PROPN
ftr-336	923	5	2006	2006	NUM
ftr-336	923	6	-	-	SYM
ftr-336	923	7	185	185	NUM
ftr-336	923	8	at	at	ADP
ftr-336	923	9	1272	1272	NUM
ftr-336	923	10	.	.	PUNCT
ftr-336	924	1	2012	2012	NUM
ftr-336	924	2	]	]	PUNCT
ftr-336	924	3	empirical	empirical	ADJ
ftr-336	924	4	study	study	NOUN
ftr-336	924	5	of	of	ADP
ftr-336	924	6	innocent	innocent	ADJ
ftr-336	924	7	spouse	spouse	NOUN
ftr-336	924	8	relief	relief	NOUN
ftr-336	924	9	665	665	NUM
ftr-336	924	10	but	but	CCONJ
ftr-336	924	11	meeting	meet	VERB
ftr-336	924	12	the	the	DET
ftr-336	924	13	traditional	traditional	ADJ
ftr-336	924	14	congressional	congressional	ADJ
ftr-336	924	15	archetype	archetype	NOUN
ftr-336	924	16	is	be	AUX
ftr-336	924	17	not	not	PART
ftr-336	924	18	always	always	ADV
ftr-336	924	19	enough	enough	ADJ
ftr-336	924	20	to	to	PART
ftr-336	924	21	win	win	VERB
ftr-336	924	22	relief	relief	NOUN
ftr-336	924	23	.	.	PUNCT
ftr-336	925	1	in	in	ADP
ftr-336	925	2	torres	torre	NOUN
ftr-336	925	3	v.	v.	ADP
ftr-336	925	4	commissioner,168	commissioner,168	NOUN
ftr-336	925	5	an	an	DET
ftr-336	925	6	immigrant	immigrant	ADJ
ftr-336	925	7	woman	woman	NOUN
ftr-336	925	8	was	be	AUX
ftr-336	925	9	held	hold	VERB
ftr-336	925	10	responsible	responsible	ADJ
ftr-336	925	11	for	for	ADP
ftr-336	925	12	her	her	PRON
ftr-336	925	13	former	former	ADJ
ftr-336	925	14	husband	husband	NOUN
ftr-336	925	15	’s	’s	PART
ftr-336	925	16	debts	debt	NOUN
ftr-336	925	17	despite	despite	SCONJ
ftr-336	925	18	the	the	DET
ftr-336	925	19	irs	irs	PROPN
ftr-336	925	20	conceding	concede	VERB
ftr-336	925	21	that	that	SCONJ
ftr-336	925	22	she	she	PRON
ftr-336	925	23	had	have	VERB
ftr-336	925	24	no	no	DET
ftr-336	925	25	knowledge	knowledge	NOUN
ftr-336	925	26	of	of	ADP
ftr-336	925	27	the	the	DET
ftr-336	925	28	understatement	understatement	NOUN
ftr-336	925	29	of	of	ADP
ftr-336	925	30	liability.169	liability.169	NOUN
ftr-336	925	31	although	although	SCONJ
ftr-336	925	32	the	the	DET
ftr-336	925	33	court	court	NOUN
ftr-336	925	34	considered	consider	VERB
ftr-336	925	35	the	the	DET
ftr-336	925	36	case	case	NOUN
ftr-336	925	37	to	to	PART
ftr-336	925	38	be	be	AUX
ftr-336	925	39	close	close	ADJ
ftr-336	925	40	,	,	PUNCT
ftr-336	925	41	that	that	SCONJ
ftr-336	925	42	she	she	PRON
ftr-336	925	43	significantly	significantly	ADV
ftr-336	925	44	benefited	benefit	VERB
ftr-336	925	45	from	from	ADP
ftr-336	925	46	the	the	DET
ftr-336	925	47	understatement	understatement	NOUN
ftr-336	925	48	and	and	CCONJ
ftr-336	925	49	would	would	AUX
ftr-336	925	50	not	not	PART
ftr-336	925	51	suffer	suffer	VERB
ftr-336	925	52	an	an	DET
ftr-336	925	53	economic	economic	ADJ
ftr-336	925	54	hardship	hardship	NOUN
ftr-336	925	55	from	from	ADP
ftr-336	925	56	paying	pay	VERB
ftr-336	925	57	the	the	DET
ftr-336	925	58	tax	tax	NOUN
ftr-336	925	59	“	"	PUNCT
ftr-336	925	60	constrain	constrain	VERB
ftr-336	925	61	us	we	PRON
ftr-336	925	62	to	to	PART
ftr-336	925	63	conclude	conclude	VERB
ftr-336	925	64	that	that	SCONJ
ftr-336	925	65	it	it	PRON
ftr-336	925	66	would	would	AUX
ftr-336	925	67	not	not	PART
ftr-336	925	68	be	be	AUX
ftr-336	925	69	inequitable	inequitable	ADJ
ftr-336	925	70	to	to	PART
ftr-336	925	71	hold	hold	VERB
ftr-336	925	72	petitioner	petitioner	NOUN
ftr-336	925	73	liable	liable	ADJ
ftr-336	925	74	.	.	PUNCT
ftr-336	926	1	”170	”170	PUNCT
ftr-336	926	2	based	base	VERB
ftr-336	926	3	on	on	ADP
ftr-336	926	4	a	a	DET
ftr-336	926	5	balancing	balancing	NOUN
ftr-336	926	6	of	of	ADP
ftr-336	926	7	equitable	equitable	ADJ
ftr-336	926	8	factors	factor	NOUN
ftr-336	926	9	,	,	PUNCT
ftr-336	926	10	the	the	DET
ftr-336	926	11	court	court	NOUN
ftr-336	926	12	held	hold	VERB
ftr-336	926	13	this	this	DET
ftr-336	926	14	wife	wife	NOUN
ftr-336	926	15	liable.171	liable.171	VERB
ftr-336	926	16	few	few	ADJ
ftr-336	926	17	husbands	husband	NOUN
ftr-336	926	18	claiming	claim	VERB
ftr-336	926	19	relief	relief	NOUN
ftr-336	926	20	lived	live	VERB
ftr-336	926	21	in	in	ADP
ftr-336	926	22	non	non	ADJ
ftr-336	926	23	-	-	ADJ
ftr-336	926	24	traditional	traditional	ADJ
ftr-336	926	25	arrangements	arrangement	NOUN
ftr-336	926	26	.	.	PUNCT
ftr-336	927	1	nevertheless	nevertheless	ADV
ftr-336	927	2	,	,	PUNCT
ftr-336	927	3	husbands	husband	NOUN
ftr-336	927	4	seeking	seek	VERB
ftr-336	927	5	relief	relief	NOUN
ftr-336	927	6	who	who	PRON
ftr-336	927	7	relied	rely	VERB
ftr-336	927	8	on	on	ADP
ftr-336	927	9	their	their	PRON
ftr-336	927	10	wives	wife	NOUN
ftr-336	927	11	to	to	PART
ftr-336	927	12	handle	handle	VERB
ftr-336	927	13	family	family	NOUN
ftr-336	927	14	finances	finance	NOUN
ftr-336	927	15	won	win	VERB
ftr-336	927	16	relief	relief	NOUN
ftr-336	927	17	38.5	38.5	NUM
ftr-336	927	18	percent	percent	NOUN
ftr-336	927	19	of	of	ADP
ftr-336	927	20	the	the	DET
ftr-336	927	21	time	time	NOUN
ftr-336	927	22	,	,	PUNCT
ftr-336	927	23	which	which	PRON
ftr-336	927	24	is	be	AUX
ftr-336	927	25	more	more	ADV
ftr-336	927	26	often	often	ADV
ftr-336	927	27	than	than	SCONJ
ftr-336	927	28	husbands	husband	NOUN
ftr-336	927	29	normally	normally	ADV
ftr-336	927	30	won	win	VERB
ftr-336	927	31	.	.	PUNCT
ftr-336	928	1	on	on	ADP
ftr-336	928	2	the	the	DET
ftr-336	928	3	other	other	ADJ
ftr-336	928	4	hand	hand	NOUN
ftr-336	928	5	,	,	PUNCT
ftr-336	928	6	in	in	ADP
ftr-336	928	7	maluda	maluda	NOUN
ftr-336	928	8	v.	v.	ADP
ftr-336	928	9	commissioner,172	commissioner,172	PROPN
ftr-336	928	10	an	an	DET
ftr-336	928	11	estranged	estranged	ADJ
ftr-336	928	12	wife	wife	NOUN
ftr-336	928	13	took	take	VERB
ftr-336	928	14	the	the	DET
ftr-336	928	15	money	money	NOUN
ftr-336	928	16	the	the	DET
ftr-336	928	17	husband	husband	NOUN
ftr-336	928	18	claimed	claim	VERB
ftr-336	928	19	was	be	AUX
ftr-336	928	20	designated	designate	VERB
ftr-336	928	21	to	to	PART
ftr-336	928	22	pay	pay	VERB
ftr-336	928	23	the	the	DET
ftr-336	928	24	tax	tax	NOUN
ftr-336	928	25	attributable	attributable	ADJ
ftr-336	928	26	to	to	ADP
ftr-336	928	27	her	her	PRON
ftr-336	928	28	husband	husband	NOUN
ftr-336	928	29	’s	’s	PART
ftr-336	928	30	income.173	income.173	NOUN
ftr-336	928	31	the	the	DET
ftr-336	928	32	court	court	NOUN
ftr-336	928	33	did	do	AUX
ftr-336	928	34	not	not	PART
ftr-336	928	35	grant	grant	VERB
ftr-336	928	36	him	he	PRON
ftr-336	928	37	relief.174	relief.174	PROPN
ftr-336	928	38	in	in	ADP
ftr-336	928	39	stewart	stewart	PROPN
ftr-336	928	40	v.	v.	ADP
ftr-336	928	41	commissioner,175	commissioner,175	PROPN
ftr-336	928	42	that	that	SCONJ
ftr-336	928	43	the	the	DET
ftr-336	928	44	husband	husband	NOUN
ftr-336	928	45	knew	know	VERB
ftr-336	928	46	his	his	PRON
ftr-336	928	47	wife	wife	NOUN
ftr-336	928	48	was	be	AUX
ftr-336	928	49	employed	employ	VERB
ftr-336	928	50	was	be	AUX
ftr-336	928	51	sufficient	sufficient	ADJ
ftr-336	928	52	to	to	PART
ftr-336	928	53	overcome	overcome	VERB
ftr-336	928	54	his	his	PRON
ftr-336	928	55	claim	claim	NOUN
ftr-336	928	56	that	that	SCONJ
ftr-336	928	57	his	his	PRON
ftr-336	928	58	wife	wife	NOUN
ftr-336	928	59	handled	handle	VERB
ftr-336	928	60	all	all	PRON
ftr-336	928	61	of	of	ADP
ftr-336	928	62	the	the	DET
ftr-336	928	63	family	family	NOUN
ftr-336	928	64	’s	’s	PART
ftr-336	928	65	finances	finance	NOUN
ftr-336	928	66	.	.	PUNCT
ftr-336	929	1	3	3	X
ftr-336	929	2	.	.	X
ftr-336	929	3	other	other	ADJ
ftr-336	929	4	characteristics	characteristic	NOUN
ftr-336	929	5	many	many	ADJ
ftr-336	929	6	members	member	NOUN
ftr-336	929	7	of	of	ADP
ftr-336	929	8	congress	congress	PROPN
ftr-336	929	9	depicted	depict	VERB
ftr-336	929	10	innocent	innocent	ADJ
ftr-336	929	11	spouses	spouse	NOUN
ftr-336	929	12	as	as	ADP
ftr-336	929	13	“	"	PUNCT
ftr-336	929	14	women	woman	NOUN
ftr-336	929	15	,	,	PUNCT
ftr-336	929	16	most	most	ADJ
ftr-336	929	17	of	of	ADP
ftr-336	929	18	them	they	PRON
ftr-336	929	19	working	work	VERB
ftr-336	929	20	moms	mom	NOUN
ftr-336	929	21	struggling	struggle	VERB
ftr-336	929	22	to	to	PART
ftr-336	929	23	make	make	VERB
ftr-336	929	24	ends	end	NOUN
ftr-336	929	25	meet	meet	VERB
ftr-336	929	26	.	.	PUNCT
ftr-336	929	27	”176	”176	PUNCT
ftr-336	930	1	a	a	DET
ftr-336	930	2	review	review	NOUN
ftr-336	930	3	of	of	ADP
ftr-336	930	4	common	common	ADJ
ftr-336	930	5	characteristics	characteristic	NOUN
ftr-336	930	6	of	of	ADP
ftr-336	930	7	requesting	request	VERB
ftr-336	930	8	spouses	spouse	NOUN
ftr-336	930	9	should	should	AUX
ftr-336	930	10	shed	shed	VERB
ftr-336	930	11	light	light	NOUN
ftr-336	930	12	on	on	ADP
ftr-336	930	13	whether	whether	SCONJ
ftr-336	930	14	the	the	DET
ftr-336	930	15	courts	court	NOUN
ftr-336	930	16	shared	share	VERB
ftr-336	930	17	an	an	DET
ftr-336	930	18	image	image	NOUN
ftr-336	930	19	of	of	ADP
ftr-336	930	20	those	those	PRON
ftr-336	930	21	worthy	worthy	ADJ
ftr-336	930	22	of	of	ADP
ftr-336	930	23	relief	relief	NOUN
ftr-336	930	24	.	.	PUNCT
ftr-336	931	1	from	from	ADP
ftr-336	931	2	the	the	DET
ftr-336	931	3	facts	fact	NOUN
ftr-336	931	4	of	of	ADP
ftr-336	931	5	the	the	DET
ftr-336	931	6	cases	case	NOUN
ftr-336	931	7	,	,	PUNCT
ftr-336	931	8	there	there	PRON
ftr-336	931	9	is	be	VERB
ftr-336	931	10	nothing	nothing	PRON
ftr-336	931	11	distinctive	distinctive	ADJ
ftr-336	931	12	about	about	ADP
ftr-336	931	13	wives	wife	NOUN
ftr-336	931	14	or	or	CCONJ
ftr-336	931	15	husbands	husband	NOUN
ftr-336	931	16	who	who	PRON
ftr-336	931	17	seek	seek	VERB
ftr-336	931	18	relief	relief	NOUN
ftr-336	931	19	.	.	PUNCT
ftr-336	932	1	for	for	ADP
ftr-336	932	2	example	example	NOUN
ftr-336	932	3	,	,	PUNCT
ftr-336	932	4	in	in	ADP
ftr-336	932	5	twenty	twenty	NUM
ftr-336	932	6	-	-	PUNCT
ftr-336	932	7	six	six	NUM
ftr-336	932	8	cases	case	NOUN
ftr-336	932	9	,	,	PUNCT
ftr-336	932	10	requesting	request	VERB
ftr-336	932	11	wives	wife	NOUN
ftr-336	932	12	were	be	AUX
ftr-336	932	13	teachers	teacher	NOUN
ftr-336	932	14	or	or	CCONJ
ftr-336	932	15	former	former	ADJ
ftr-336	932	16	teachers	teacher	NOUN
ftr-336	932	17	,	,	PUNCT
ftr-336	932	18	in	in	ADP
ftr-336	932	19	nineteen	nineteen	NUM
ftr-336	932	20	they	they	PRON
ftr-336	932	21	were	be	AUX
ftr-336	932	22	nurses	nurse	NOUN
ftr-336	932	23	or	or	CCONJ
ftr-336	932	24	former	former	ADJ
ftr-336	932	25	nurses	nurse	NOUN
ftr-336	932	26	,	,	PUNCT
ftr-336	932	27	in	in	ADP
ftr-336	932	28	one	one	NUM
ftr-336	932	29	she	she	PRON
ftr-336	932	30	was	be	AUX
ftr-336	932	31	a	a	DET
ftr-336	932	32	168	168	NUM
ftr-336	932	33	.	.	PUNCT
ftr-336	933	1	t.c	t.c	PROPN
ftr-336	933	2	.	.	PROPN
ftr-336	933	3	summ	summ	PROPN
ftr-336	933	4	.	.	PUNCT
ftr-336	934	1	op	op	NOUN
ftr-336	934	2	.	.	PUNCT
ftr-336	935	1	2009	2009	NUM
ftr-336	935	2	-	-	SYM
ftr-336	935	3	170	170	NUM
ftr-336	935	4	.	.	NOUN
ftr-336	935	5	169	169	NUM
ftr-336	935	6	.	.	PUNCT
ftr-336	936	1	i	i	PRON
ftr-336	936	2	d.	d.	PROPN
ftr-336	936	3	170	170	NUM
ftr-336	936	4	.	.	PUNCT
ftr-336	937	1	i	i	PRON
ftr-336	937	2	d.	d.	PROPN
ftr-336	937	3	171	171	NUM
ftr-336	937	4	.	.	PUNCT
ftr-336	938	1	i	i	PRON
ftr-336	938	2	d.	d.	PROPN
ftr-336	938	3	172	172	NUM
ftr-336	938	4	.	.	PUNCT
ftr-336	938	5	98	98	NUM
ftr-336	938	6	t.c.m	t.c.m	NOUN
ftr-336	938	7	.	.	PUNCT
ftr-336	939	1	(	(	PUNCT
ftr-336	939	2	cch	cch	PROPN
ftr-336	939	3	)	)	PUNCT
ftr-336	939	4	545	545	NUM
ftr-336	939	5	,	,	PUNCT
ftr-336	939	6	t.c.m	t.c.m	INTJ
ftr-336	939	7	.	.	PUNCT
ftr-336	940	1	(	(	PUNCT
ftr-336	940	2	ria	ria	PROPN
ftr-336	940	3	)	)	PUNCT
ftr-336	940	4	¶	¶	PROPN
ftr-336	940	5	2009	2009	NUM
ftr-336	940	6	-	-	SYM
ftr-336	940	7	281	281	NUM
ftr-336	940	8	.	.	PUNCT
ftr-336	941	1	173	173	NUM
ftr-336	941	2	.	.	PUNCT
ftr-336	942	1	i	i	PRON
ftr-336	942	2	d.	d.	PROPN
ftr-336	942	3	174	174	NUM
ftr-336	942	4	.	.	PUNCT
ftr-336	943	1	98	98	NUM
ftr-336	943	2	t.c.m	t.c.m	NOUN
ftr-336	943	3	.	.	PUNCT
ftr-336	944	1	(	(	PUNCT
ftr-336	944	2	cch	cch	NOUN
ftr-336	944	3	)	)	PUNCT
ftr-336	944	4	545	545	NUM
ftr-336	944	5	,	,	PUNCT
ftr-336	944	6	546	546	NUM
ftr-336	944	7	,	,	PUNCT
ftr-336	944	8	t.c.m	t.c.m	INTJ
ftr-336	944	9	.	.	PUNCT
ftr-336	945	1	(	(	PUNCT
ftr-336	945	2	ria	ria	PROPN
ftr-336	945	3	)	)	PUNCT
ftr-336	945	4	¶	¶	PROPN
ftr-336	945	5	2009	2009	NUM
ftr-336	945	6	-	-	SYM
ftr-336	945	7	281	281	NUM
ftr-336	945	8	at	at	ADP
ftr-336	945	9	2040	2040	NUM
ftr-336	945	10	.	.	PUNCT
ftr-336	946	1	the	the	DET
ftr-336	946	2	husband	husband	NOUN
ftr-336	946	3	stipulated	stipulate	VERB
ftr-336	946	4	to	to	ADP
ftr-336	946	5	unfavorable	unfavorable	ADJ
ftr-336	946	6	facts	fact	NOUN
ftr-336	946	7	.	.	PUNCT
ftr-336	947	1	while	while	SCONJ
ftr-336	947	2	the	the	DET
ftr-336	947	3	court	court	NOUN
ftr-336	947	4	wanted	want	VERB
ftr-336	947	5	to	to	PART
ftr-336	947	6	grant	grant	VERB
ftr-336	947	7	relief	relief	NOUN
ftr-336	947	8	,	,	PUNCT
ftr-336	947	9	it	it	PRON
ftr-336	947	10	felt	feel	VERB
ftr-336	947	11	constrained	constrain	VERB
ftr-336	947	12	not	not	PART
ftr-336	947	13	to	to	PART
ftr-336	947	14	.	.	PUNCT
ftr-336	948	1	i	i	PRON
ftr-336	948	2	d.	d.	PROPN
ftr-336	948	3	175	175	NUM
ftr-336	948	4	.	.	PUNCT
ftr-336	949	1	see	see	VERB
ftr-336	949	2	t.c	t.c	PROPN
ftr-336	949	3	.	.	PROPN
ftr-336	949	4	summ	summ	PROPN
ftr-336	949	5	.	.	PUNCT
ftr-336	950	1	op	op	NOUN
ftr-336	950	2	.	.	PUNCT
ftr-336	951	1	2010	2010	NUM
ftr-336	951	2	-	-	SYM
ftr-336	951	3	31	31	NUM
ftr-336	951	4	.	.	PUNCT
ftr-336	952	1	176	176	NUM
ftr-336	952	2	.	.	PUNCT
ftr-336	953	1	144	144	NUM
ftr-336	953	2	cong	cong	NOUN
ftr-336	953	3	.	.	PUNCT
ftr-336	954	1	rec	rec	PROPN
ftr-336	954	2	.	.	PUNCT
ftr-336	955	1	s4493	s4493	PROPN
ftr-336	955	2	(	(	PUNCT
ftr-336	955	3	1998	1998	NUM
ftr-336	955	4	)	)	PUNCT
ftr-336	955	5	(	(	PUNCT
ftr-336	955	6	statement	statement	NOUN
ftr-336	955	7	of	of	ADP
ftr-336	955	8	senator	senator	PROPN
ftr-336	955	9	spencer	spencer	PROPN
ftr-336	955	10	abraham	abraham	PROPN
ftr-336	955	11	)	)	PUNCT
ftr-336	955	12	.	.	PUNCT
ftr-336	956	1	see	see	AUX
ftr-336	956	2	also	also	ADV
ftr-336	956	3	cong	cong	VERB
ftr-336	956	4	.	.	PUNCT
ftr-336	957	1	rec	rec	PROPN
ftr-336	957	2	.	.	PUNCT
ftr-336	958	1	h10003	h10003	PROPN
ftr-336	958	2	(	(	PUNCT
ftr-336	958	3	1997	1997	NUM
ftr-336	958	4	)	)	PUNCT
ftr-336	958	5	(	(	PUNCT
ftr-336	958	6	statement	statement	NOUN
ftr-336	958	7	of	of	ADP
ftr-336	958	8	representative	representative	ADJ
ftr-336	958	9	jerry	jerry	NOUN
ftr-336	958	10	weller	weller	PROPN
ftr-336	958	11	)	)	PUNCT
ftr-336	958	12	,	,	PUNCT
ftr-336	958	13	s1072	s1072	PROPN
ftr-336	958	14	(	(	PUNCT
ftr-336	958	15	statement	statement	NOUN
ftr-336	958	16	of	of	ADP
ftr-336	958	17	senator	senator	PROPN
ftr-336	958	18	al	al	PROPN
ftr-336	958	19	d’amato	d’amato	PROPN
ftr-336	958	20	)	)	PUNCT
ftr-336	958	21	,	,	PUNCT
ftr-336	958	22	s4473	s4473	PROPN
ftr-336	958	23	(	(	PUNCT
ftr-336	958	24	statement	statement	NOUN
ftr-336	958	25	of	of	ADP
ftr-336	958	26	senator	senator	PROPN
ftr-336	958	27	bob	bob	PROPN
ftr-336	958	28	graham	graham	PROPN
ftr-336	958	29	)	)	PUNCT
ftr-336	958	30	,	,	PUNCT
ftr-336	958	31	h5356	h5356	PROPN
ftr-336	958	32	(	(	PUNCT
ftr-336	958	33	statement	statement	NOUN
ftr-336	958	34	of	of	ADP
ftr-336	958	35	representative	representative	ADJ
ftr-336	958	36	johnson	johnson	PROPN
ftr-336	958	37	)	)	PUNCT
ftr-336	958	38	;	;	PUNCT
ftr-336	958	39	finance	finance	NOUN
ftr-336	958	40	committee	committee	NOUN
ftr-336	958	41	,	,	PUNCT
ftr-336	958	42	supra	supra	PROPN
ftr-336	958	43	note	note	NOUN
ftr-336	958	44	58	58	NUM
ftr-336	959	1	(	(	PUNCT
ftr-336	959	2	statement	statement	NOUN
ftr-336	959	3	of	of	ADP
ftr-336	959	4	chairman	chairman	PROPN
ftr-336	959	5	johnson	johnson	PROPN
ftr-336	959	6	)	)	PUNCT
ftr-336	959	7	.	.	PUNCT
ftr-336	960	1	666	666	NUM
ftr-336	960	2	florid	florid	ADJ
ftr-336	960	3	tax	tax	NOUN
ftr-336	960	4	review	review	NOUN
ftr-336	960	5	[	[	X
ftr-336	960	6	vol.12:8	vol.12:8	X
ftr-336	960	7	producer	producer	NOUN
ftr-336	960	8	at	at	ADP
ftr-336	960	9	abc	abc	PROPN
ftr-336	960	10	and	and	CCONJ
ftr-336	960	11	another	another	DET
ftr-336	960	12	two	two	NUM
ftr-336	960	13	had	have	VERB
ftr-336	960	14	phds	phds	NOUN
ftr-336	960	15	,	,	PUNCT
ftr-336	960	16	and	and	CCONJ
ftr-336	960	17	in	in	ADP
ftr-336	960	18	five	five	NUM
ftr-336	960	19	they	they	PRON
ftr-336	960	20	had	have	AUX
ftr-336	960	21	attended	attend	VERB
ftr-336	960	22	law	law	NOUN
ftr-336	960	23	school	school	NOUN
ftr-336	960	24	.	.	PUNCT
ftr-336	961	1	in	in	ADP
ftr-336	961	2	two	two	NUM
ftr-336	961	3	cases	case	NOUN
ftr-336	961	4	the	the	DET
ftr-336	961	5	requesting	request	VERB
ftr-336	961	6	husband	husband	NOUN
ftr-336	961	7	was	be	AUX
ftr-336	961	8	guilty	guilty	ADJ
ftr-336	961	9	of	of	ADP
ftr-336	961	10	a	a	DET
ftr-336	961	11	crime	crime	NOUN
ftr-336	961	12	related	relate	VERB
ftr-336	961	13	to	to	ADP
ftr-336	961	14	the	the	DET
ftr-336	961	15	tax	tax	NOUN
ftr-336	961	16	filing	filing	NOUN
ftr-336	961	17	;	;	PUNCT
ftr-336	961	18	in	in	ADP
ftr-336	961	19	eight	eight	NUM
ftr-336	961	20	the	the	DET
ftr-336	961	21	husband	husband	NOUN
ftr-336	961	22	was	be	AUX
ftr-336	961	23	trained	train	VERB
ftr-336	961	24	as	as	ADP
ftr-336	961	25	a	a	DET
ftr-336	961	26	lawyer	lawyer	NOUN
ftr-336	961	27	or	or	CCONJ
ftr-336	961	28	had	have	VERB
ftr-336	961	29	(	(	PUNCT
ftr-336	961	30	or	or	CCONJ
ftr-336	961	31	was	be	AUX
ftr-336	961	32	obtaining	obtain	VERB
ftr-336	961	33	)	)	PUNCT
ftr-336	961	34	his	his	PRON
ftr-336	961	35	mba	mba	NOUN
ftr-336	961	36	;	;	PUNCT
ftr-336	961	37	and	and	CCONJ
ftr-336	961	38	in	in	ADP
ftr-336	961	39	four	four	NUM
ftr-336	961	40	the	the	DET
ftr-336	961	41	wife	wife	NOUN
ftr-336	961	42	had	have	AUX
ftr-336	961	43	embezzled	embezzle	VERB
ftr-336	961	44	the	the	DET
ftr-336	961	45	unreported	unreported	ADJ
ftr-336	961	46	income	income	NOUN
ftr-336	961	47	.	.	PUNCT
ftr-336	962	1	thus	thus	ADV
ftr-336	962	2	,	,	PUNCT
ftr-336	962	3	there	there	PRON
ftr-336	962	4	were	be	VERB
ftr-336	962	5	many	many	ADJ
ftr-336	962	6	different	different	ADJ
ftr-336	962	7	types	type	NOUN
ftr-336	962	8	of	of	ADP
ftr-336	962	9	people	people	NOUN
ftr-336	962	10	who	who	PRON
ftr-336	962	11	requested	request	VERB
ftr-336	962	12	innocent	innocent	ADJ
ftr-336	962	13	spouse	spouse	NOUN
ftr-336	962	14	relief	relief	NOUN
ftr-336	962	15	.	.	PUNCT
ftr-336	963	1	the	the	DET
ftr-336	963	2	following	follow	VERB
ftr-336	963	3	chart	chart	NOUN
ftr-336	963	4	provides	provide	VERB
ftr-336	963	5	information	information	NOUN
ftr-336	963	6	regarding	regard	VERB
ftr-336	963	7	the	the	DET
ftr-336	963	8	education	education	NOUN
ftr-336	963	9	level	level	NOUN
ftr-336	963	10	of	of	ADP
ftr-336	963	11	the	the	DET
ftr-336	963	12	requesting	request	VERB
ftr-336	963	13	spouse	spouse	NOUN
ftr-336	963	14	.	.	PUNCT
ftr-336	964	1	education	education	NOUN
ftr-336	964	2	level	level	NOUN
ftr-336	964	3	requesting	request	VERB
ftr-336	964	4	relief	relief	NOUN
ftr-336	964	5	winning	win	VERB
ftr-336	964	6	relief	relief	NOUN
ftr-336	964	7	husband	husband	NOUN
ftr-336	964	8	wife	wife	NOUN
ftr-336	964	9	total	total	ADJ
ftr-336	964	10	husband	husband	NOUN
ftr-336	964	11	wife	wife	NOUN
ftr-336	964	12	total	total	VERB
ftr-336	964	13	less	less	ADJ
ftr-336	964	14	than	than	ADP
ftr-336	964	15	high	high	ADJ
ftr-336	964	16	school	school	NOUN
ftr-336	964	17	2	2	NUM
ftr-336	964	18	9	9	NUM
ftr-336	964	19	11	11	NUM
ftr-336	964	20	1	1	NUM
ftr-336	964	21	7	7	NUM
ftr-336	964	22	8	8	NUM
ftr-336	964	23	(	(	PUNCT
ftr-336	964	24	72.7	72.7	NUM
ftr-336	964	25	%	%	NOUN
ftr-336	964	26	)	)	PUNCT
ftr-336	964	27	high	high	ADJ
ftr-336	964	28	school	school	NOUN
ftr-336	964	29	/	/	PUNCT
ftr-336	964	30	ged	ge	VERB
ftr-336	964	31	4	4	NUM
ftr-336	964	32	39	39	NUM
ftr-336	964	33	43	43	NUM
ftr-336	964	34	0	0	NUM
ftr-336	964	35	19	19	NUM
ftr-336	964	36	19	19	NUM
ftr-336	964	37	(	(	PUNCT
ftr-336	964	38	44.2	44.2	NUM
ftr-336	964	39	%	%	NOUN
ftr-336	964	40	)	)	PUNCT
ftr-336	964	41	some	some	DET
ftr-336	964	42	college	college	NOUN
ftr-336	964	43	or	or	CCONJ
ftr-336	964	44	less	less	ADJ
ftr-336	964	45	than	than	ADP
ftr-336	964	46	4	4	NUM
ftr-336	964	47	year	year	NOUN
ftr-336	964	48	degree	degree	NOUN
ftr-336	964	49	4	4	NUM
ftr-336	964	50	28	28	NUM
ftr-336	964	51	32	32	NUM
ftr-336	964	52	3	3	NUM
ftr-336	964	53	13	13	NUM
ftr-336	964	54	16	16	NUM
ftr-336	964	55	(	(	PUNCT
ftr-336	964	56	50.0	50.0	NUM
ftr-336	964	57	%	%	NOUN
ftr-336	964	58	)	)	PUNCT
ftr-336	964	59	college	college	NOUN
ftr-336	964	60	degree	degree	NOUN
ftr-336	964	61	12	12	NUM
ftr-336	964	62	69	69	NUM
ftr-336	964	63	81	81	NUM
ftr-336	964	64	3	3	NUM
ftr-336	964	65	23	23	NUM
ftr-336	964	66	26	26	NUM
ftr-336	964	67	(	(	PUNCT
ftr-336	964	68	32.1	32.1	NUM
ftr-336	964	69	%	%	NOUN
ftr-336	964	70	)	)	PUNCT
ftr-336	964	71	postgraduate	postgraduate	VERB
ftr-336	964	72	8	8	NUM
ftr-336	964	73	15	15	NUM
ftr-336	964	74	23	23	NUM
ftr-336	964	75	1	1	NUM
ftr-336	964	76	5	5	NUM
ftr-336	964	77	6	6	NUM
ftr-336	964	78	(	(	PUNCT
ftr-336	964	79	26.1	26.1	NUM
ftr-336	964	80	%	%	NOUN
ftr-336	964	81	)	)	PUNCT
ftr-336	965	1	spouses	spouse	NOUN
ftr-336	965	2	did	do	VERB
ftr-336	965	3	better	well	ADJ
ftr-336	965	4	than	than	ADP
ftr-336	965	5	average	average	ADJ
ftr-336	965	6	when	when	SCONJ
ftr-336	965	7	the	the	DET
ftr-336	965	8	court	court	NOUN
ftr-336	965	9	mentioned	mention	VERB
ftr-336	965	10	the	the	DET
ftr-336	965	11	requesting	request	VERB
ftr-336	965	12	spouse	spouse	NOUN
ftr-336	965	13	’s	’s	PART
ftr-336	965	14	education	education	NOUN
ftr-336	965	15	level	level	NOUN
ftr-336	965	16	.	.	PUNCT
ftr-336	966	1	compared	compare	VERB
ftr-336	966	2	to	to	ADP
ftr-336	966	3	the	the	DET
ftr-336	966	4	total	total	ADJ
ftr-336	966	5	average	average	ADJ
ftr-336	966	6	winning	win	VERB
ftr-336	966	7	percentage	percentage	NOUN
ftr-336	966	8	of	of	ADP
ftr-336	966	9	34.7	34.7	NUM
ftr-336	966	10	percent	percent	NOUN
ftr-336	966	11	,	,	PUNCT
ftr-336	966	12	these	these	DET
ftr-336	966	13	spouses	spouse	NOUN
ftr-336	966	14	won	win	VERB
ftr-336	966	15	39.5	39.5	NUM
ftr-336	966	16	percent	percent	NOUN
ftr-336	966	17	of	of	ADP
ftr-336	966	18	their	their	PRON
ftr-336	966	19	claims	claim	NOUN
ftr-336	966	20	.	.	PUNCT
ftr-336	967	1	the	the	DET
ftr-336	967	2	amount	amount	NOUN
ftr-336	967	3	of	of	ADP
ftr-336	967	4	education	education	NOUN
ftr-336	967	5	and	and	CCONJ
ftr-336	967	6	the	the	DET
ftr-336	967	7	perception	perception	NOUN
ftr-336	967	8	of	of	ADP
ftr-336	967	9	education	education	NOUN
ftr-336	967	10	also	also	ADV
ftr-336	967	11	matter	matter	VERB
ftr-336	967	12	,	,	PUNCT
ftr-336	967	13	with	with	ADP
ftr-336	967	14	those	those	PRON
ftr-336	967	15	having	have	VERB
ftr-336	967	16	lesser	less	ADJ
ftr-336	967	17	education	education	NOUN
ftr-336	967	18	generally	generally	ADV
ftr-336	967	19	doing	do	VERB
ftr-336	967	20	better	well	ADV
ftr-336	967	21	.	.	PUNCT
ftr-336	968	1	in	in	ADP
ftr-336	968	2	three	three	NUM
ftr-336	968	3	of	of	ADP
ftr-336	968	4	the	the	DET
ftr-336	968	5	four	four	NUM
ftr-336	968	6	cases	case	NOUN
ftr-336	968	7	in	in	ADP
ftr-336	968	8	which	which	PRON
ftr-336	968	9	the	the	DET
ftr-336	968	10	court	court	NOUN
ftr-336	968	11	found	find	VERB
ftr-336	968	12	the	the	DET
ftr-336	968	13	requesting	request	VERB
ftr-336	968	14	spouse	spouse	NOUN
ftr-336	968	15	was	be	AUX
ftr-336	968	16	well	well	ADV
ftr-336	968	17	or	or	CCONJ
ftr-336	968	18	highly	highly	ADV
ftr-336	968	19	educated	educate	VERB
ftr-336	968	20	,	,	PUNCT
ftr-336	968	21	judges	judge	NOUN
ftr-336	968	22	denied	deny	VERB
ftr-336	968	23	relief	relief	NOUN
ftr-336	968	24	.	.	PUNCT
ftr-336	969	1	for	for	ADP
ftr-336	969	2	the	the	DET
ftr-336	969	3	three	three	NUM
ftr-336	969	4	claims	claim	NOUN
ftr-336	969	5	with	with	ADP
ftr-336	969	6	graduate	graduate	ADJ
ftr-336	969	7	degrees	degree	NOUN
ftr-336	969	8	in	in	ADP
ftr-336	969	9	business	business	NOUN
ftr-336	969	10	,	,	PUNCT
ftr-336	969	11	one	one	NUM
ftr-336	969	12	won	win	VERB
ftr-336	969	13	in	in	ADP
ftr-336	969	14	small	small	ADJ
ftr-336	969	15	part	part	NOUN
ftr-336	969	16	.	.	PUNCT
ftr-336	970	1	of	of	ADP
ftr-336	970	2	the	the	DET
ftr-336	970	3	eight	eight	NUM
ftr-336	970	4	claims	claim	NOUN
ftr-336	970	5	for	for	ADP
ftr-336	970	6	relief	relief	NOUN
ftr-336	970	7	made	make	VERB
ftr-336	970	8	by	by	ADP
ftr-336	970	9	lawyers	lawyer	NOUN
ftr-336	970	10	,	,	PUNCT
ftr-336	970	11	all	all	PRON
ftr-336	970	12	lost	lose	VERB
ftr-336	970	13	.	.	PUNCT
ftr-336	971	1	because	because	SCONJ
ftr-336	971	2	congress	congress	PROPN
ftr-336	971	3	depicted	depict	VERB
ftr-336	971	4	innocent	innocent	ADJ
ftr-336	971	5	spouses	spouse	NOUN
ftr-336	971	6	as	as	ADP
ftr-336	971	7	those	those	PRON
ftr-336	971	8	who	who	PRON
ftr-336	971	9	were	be	AUX
ftr-336	971	10	struggling	struggle	VERB
ftr-336	971	11	with	with	ADP
ftr-336	971	12	the	the	DET
ftr-336	971	13	tax	tax	NOUN
ftr-336	971	14	burden	burden	NOUN
ftr-336	971	15	(	(	PUNCT
ftr-336	971	16	sometimes	sometimes	ADV
ftr-336	971	17	as	as	ADP
ftr-336	971	18	housewives	housewife	NOUN
ftr-336	971	19	and	and	CCONJ
ftr-336	971	20	sometimes	sometimes	ADV
ftr-336	971	21	as	as	ADP
ftr-336	971	22	single	single	ADJ
ftr-336	971	23	working	work	VERB
ftr-336	971	24	mothers	mother	NOUN
ftr-336	971	25	)	)	PUNCT
ftr-336	971	26	,	,	PUNCT
ftr-336	971	27	the	the	DET
ftr-336	971	28	following	follow	VERB
ftr-336	971	29	chart	chart	NOUN
ftr-336	971	30	examines	examine	VERB
ftr-336	971	31	their	their	PRON
ftr-336	971	32	employment	employment	NOUN
ftr-336	971	33	,	,	PUNCT
ftr-336	971	34	both	both	CCONJ
ftr-336	971	35	at	at	ADP
ftr-336	971	36	the	the	DET
ftr-336	971	37	filing	filing	NOUN
ftr-336	971	38	and	and	CCONJ
ftr-336	971	39	at	at	ADP
ftr-336	971	40	the	the	DET
ftr-336	971	41	trial.177	trial.177	PROPN
ftr-336	971	42	177	177	NUM
ftr-336	971	43	.	.	PUNCT
ftr-336	972	1	compare	compare	VERB
ftr-336	972	2	finance	finance	NOUN
ftr-336	972	3	committee	committee	NOUN
ftr-336	973	1	,	,	PUNCT
ftr-336	973	2	supra	supra	PROPN
ftr-336	973	3	note	note	PROPN
ftr-336	973	4	58	58	NUM
ftr-336	973	5	,	,	PUNCT
ftr-336	973	6	at	at	ADP
ftr-336	973	7	[	[	X
ftr-336	973	8	8	8	NUM
ftr-336	973	9	]	]	PUNCT
ftr-336	973	10	and	and	CCONJ
ftr-336	973	11	[	[	X
ftr-336	973	12	176	176	NUM
ftr-336	973	13	]	]	PUNCT
ftr-336	973	14	.	.	PUNCT
ftr-336	974	1	2012	2012	NUM
ftr-336	974	2	]	]	PUNCT
ftr-336	974	3	empirical	empirical	ADJ
ftr-336	974	4	study	study	NOUN
ftr-336	974	5	of	of	ADP
ftr-336	974	6	innocent	innocent	ADJ
ftr-336	974	7	spouse	spouse	NOUN
ftr-336	974	8	relief	relief	NOUN
ftr-336	974	9	667	667	NUM
ftr-336	974	10	employment	employment	NOUN
ftr-336	974	11	requesting	request	VERB
ftr-336	974	12	relief	relief	NOUN
ftr-336	974	13	winning	win	VERB
ftr-336	974	14	relief	relief	NOUN
ftr-336	974	15	husband	husband	NOUN
ftr-336	974	16	wife	wife	NOUN
ftr-336	974	17	total	total	ADJ
ftr-336	974	18	husband	husband	NOUN
ftr-336	974	19	wife	wife	NOUN
ftr-336	974	20	total	total	ADJ
ftr-336	974	21	non	non	ADJ
ftr-336	974	22	-	-	ADJ
ftr-336	974	23	requesting	requesting	ADJ
ftr-336	974	24	spouse	spouse	NOUN
ftr-336	974	25	primary	primary	ADJ
ftr-336	974	26	earner	earner	NOUN
ftr-336	974	27	at	at	ADP
ftr-336	974	28	filing	file	VERB
ftr-336	974	29	2	2	NUM
ftr-336	974	30	72	72	NUM
ftr-336	974	31	74	74	NUM
ftr-336	974	32	0	0	NUM
ftr-336	974	33	36	36	NUM
ftr-336	974	34	36	36	NUM
ftr-336	974	35	non	non	ADJ
ftr-336	974	36	-	-	ADJ
ftr-336	974	37	requesting	requesting	ADJ
ftr-336	974	38	spouse	spouse	NOUN
ftr-336	974	39	not	not	PART
ftr-336	974	40	primary	primary	ADJ
ftr-336	974	41	earner	earner	NOUN
ftr-336	974	42	at	at	ADP
ftr-336	974	43	filing	file	VERB
ftr-336	974	44	38	38	NUM
ftr-336	974	45	169	169	NUM
ftr-336	974	46	207	207	NUM
ftr-336	974	47	11	11	NUM
ftr-336	974	48	58	58	NUM
ftr-336	974	49	69	69	NUM
ftr-336	974	50	not	not	PART
ftr-336	974	51	employed	employ	VERB
ftr-336	974	52	at	at	ADP
ftr-336	974	53	trial	trial	NOUN
ftr-336	974	54	2	2	NUM
ftr-336	974	55	47	47	NUM
ftr-336	974	56	49	49	NUM
ftr-336	974	57	1	1	NUM
ftr-336	974	58	25	25	NUM
ftr-336	974	59	26	26	NUM
ftr-336	974	60	employed	employ	VERB
ftr-336	974	61	at	at	ADP
ftr-336	974	62	trial	trial	NOUN
ftr-336	974	63	33	33	NUM
ftr-336	974	64	148	148	NUM
ftr-336	974	65	181	181	NUM
ftr-336	974	66	9	9	NUM
ftr-336	974	67	48	48	NUM
ftr-336	974	68	57	57	NUM
ftr-336	974	69	from	from	ADP
ftr-336	974	70	a	a	DET
ftr-336	974	71	small	small	ADJ
ftr-336	974	72	sample	sample	NOUN
ftr-336	974	73	,	,	PUNCT
ftr-336	974	74	when	when	SCONJ
ftr-336	974	75	husbands	husband	NOUN
ftr-336	974	76	requested	request	VERB
ftr-336	974	77	relief	relief	NOUN
ftr-336	974	78	and	and	CCONJ
ftr-336	974	79	their	their	PRON
ftr-336	974	80	wives	wife	NOUN
ftr-336	974	81	were	be	AUX
ftr-336	974	82	the	the	DET
ftr-336	974	83	couples	couple	NOUN
ftr-336	974	84	’	’	PART
ftr-336	974	85	primary	primary	ADJ
ftr-336	974	86	earners	earner	NOUN
ftr-336	974	87	,	,	PUNCT
ftr-336	974	88	husbands	husband	NOUN
ftr-336	974	89	never	never	ADV
ftr-336	974	90	won	win	VERB
ftr-336	974	91	relief	relief	NOUN
ftr-336	974	92	.	.	PUNCT
ftr-336	975	1	more	more	ADV
ftr-336	975	2	surprisingly	surprisingly	ADV
ftr-336	975	3	,	,	PUNCT
ftr-336	975	4	if	if	SCONJ
ftr-336	975	5	husbands	husband	NOUN
ftr-336	975	6	requested	request	VERB
ftr-336	975	7	relief	relief	NOUN
ftr-336	975	8	when	when	SCONJ
ftr-336	975	9	their	their	PRON
ftr-336	975	10	wives	wife	NOUN
ftr-336	975	11	were	be	AUX
ftr-336	975	12	not	not	PART
ftr-336	975	13	the	the	DET
ftr-336	975	14	primary	primary	ADJ
ftr-336	975	15	earners	earner	NOUN
ftr-336	975	16	,	,	PUNCT
ftr-336	975	17	husbands	husband	NOUN
ftr-336	975	18	won	win	VERB
ftr-336	975	19	28.9	28.9	NUM
ftr-336	975	20	percent	percent	NOUN
ftr-336	975	21	of	of	ADP
ftr-336	975	22	the	the	DET
ftr-336	975	23	time	time	NOUN
ftr-336	975	24	.	.	PUNCT
ftr-336	976	1	on	on	ADP
ftr-336	976	2	the	the	DET
ftr-336	976	3	other	other	ADJ
ftr-336	976	4	hand	hand	NOUN
ftr-336	976	5	,	,	PUNCT
ftr-336	976	6	when	when	SCONJ
ftr-336	976	7	wives	wife	NOUN
ftr-336	976	8	requested	request	VERB
ftr-336	976	9	relief	relief	NOUN
ftr-336	976	10	and	and	CCONJ
ftr-336	976	11	their	their	PRON
ftr-336	976	12	husbands	husband	NOUN
ftr-336	976	13	were	be	AUX
ftr-336	976	14	primary	primary	ADJ
ftr-336	976	15	earners	earner	NOUN
ftr-336	976	16	,	,	PUNCT
ftr-336	976	17	wives	wife	NOUN
ftr-336	976	18	won	win	VERB
ftr-336	976	19	relief	relief	NOUN
ftr-336	976	20	50.0	50.0	NUM
ftr-336	976	21	percent	percent	NOUN
ftr-336	976	22	of	of	ADP
ftr-336	976	23	the	the	DET
ftr-336	976	24	time	time	NOUN
ftr-336	976	25	;	;	PUNCT
ftr-336	976	26	and	and	CCONJ
ftr-336	976	27	if	if	SCONJ
ftr-336	976	28	the	the	DET
ftr-336	976	29	non	non	ADJ
ftr-336	976	30	-	-	ADJ
ftr-336	976	31	requesting	request	VERB
ftr-336	976	32	husband	husband	NOUN
ftr-336	976	33	was	be	AUX
ftr-336	976	34	not	not	PART
ftr-336	976	35	the	the	DET
ftr-336	976	36	primary	primary	ADJ
ftr-336	976	37	earner	earner	NOUN
ftr-336	976	38	,	,	PUNCT
ftr-336	976	39	the	the	DET
ftr-336	976	40	wife	wife	NOUN
ftr-336	976	41	won	win	VERB
ftr-336	976	42	34.3	34.3	NUM
ftr-336	976	43	percent	percent	NOUN
ftr-336	976	44	of	of	ADP
ftr-336	976	45	the	the	DET
ftr-336	976	46	time	time	NOUN
ftr-336	976	47	.	.	PUNCT
ftr-336	977	1	judges	judge	NOUN
ftr-336	977	2	also	also	ADV
ftr-336	977	3	granted	grant	VERB
ftr-336	977	4	relief	relief	NOUN
ftr-336	977	5	to	to	ADP
ftr-336	977	6	53.1	53.1	NUM
ftr-336	977	7	percent	percent	NOUN
ftr-336	977	8	of	of	ADP
ftr-336	977	9	those	those	DET
ftr-336	977	10	requesting	request	VERB
ftr-336	977	11	spouses	spouse	NOUN
ftr-336	977	12	noted	note	VERB
ftr-336	977	13	not	not	PART
ftr-336	977	14	to	to	PART
ftr-336	977	15	be	be	AUX
ftr-336	977	16	employed	employ	VERB
ftr-336	977	17	at	at	ADP
ftr-336	977	18	the	the	DET
ftr-336	977	19	time	time	NOUN
ftr-336	977	20	of	of	ADP
ftr-336	977	21	the	the	DET
ftr-336	977	22	trial	trial	NOUN
ftr-336	977	23	and	and	CCONJ
ftr-336	977	24	only	only	ADV
ftr-336	977	25	to	to	PART
ftr-336	977	26	31.5	31.5	NUM
ftr-336	977	27	percent	percent	NOUN
ftr-336	977	28	of	of	ADP
ftr-336	977	29	those	those	PRON
ftr-336	977	30	who	who	PRON
ftr-336	977	31	were	be	AUX
ftr-336	977	32	then	then	ADV
ftr-336	977	33	employed	employ	VERB
ftr-336	977	34	.	.	PUNCT
ftr-336	978	1	finally	finally	ADV
ftr-336	978	2	,	,	PUNCT
ftr-336	978	3	congress	congress	PROPN
ftr-336	978	4	concluded	conclude	VERB
ftr-336	978	5	,	,	PUNCT
ftr-336	978	6	“	"	PUNCT
ftr-336	978	7	perhaps	perhaps	ADV
ftr-336	978	8	most	most	ADV
ftr-336	978	9	egregious	egregious	ADJ
ftr-336	978	10	of	of	ADP
ftr-336	978	11	all	all	PRON
ftr-336	978	12	.	.	PUNCT
ftr-336	978	13	.	.	PUNCT
ftr-336	978	14	.	.	PUNCT
ftr-336	979	1	[	[	X
ftr-336	979	2	collection	collection	NOUN
ftr-336	979	3	]	]	X
ftr-336	979	4	efforts	effort	NOUN
ftr-336	979	5	are	be	AUX
ftr-336	979	6	often	often	ADV
ftr-336	979	7	undertaken	undertake	VERB
ftr-336	979	8	without	without	ADP
ftr-336	979	9	regard	regard	NOUN
ftr-336	979	10	to	to	ADP
ftr-336	979	11	the	the	DET
ftr-336	979	12	impact	impact	NOUN
ftr-336	979	13	that	that	PRON
ftr-336	979	14	they	they	PRON
ftr-336	979	15	will	will	AUX
ftr-336	979	16	have	have	VERB
ftr-336	979	17	on	on	ADP
ftr-336	979	18	the	the	DET
ftr-336	979	19	welfare	welfare	NOUN
ftr-336	979	20	of	of	ADP
ftr-336	979	21	the	the	DET
ftr-336	979	22	innocent	innocent	ADJ
ftr-336	979	23	children	child	NOUN
ftr-336	979	24	involved	involve	VERB
ftr-336	979	25	.	.	PUNCT
ftr-336	979	26	.	.	PUNCT
ftr-336	979	27	.	.	PUNCT
ftr-336	980	1	.”178	.”178	PUNCT
ftr-336	980	2	care	care	VERB
ftr-336	980	3	for	for	ADP
ftr-336	980	4	dependent	dependent	ADJ
ftr-336	980	5	children	child	NOUN
ftr-336	980	6	requesting	request	VERB
ftr-336	980	7	relief	relief	NOUN
ftr-336	980	8	winning	win	VERB
ftr-336	980	9	relief	relief	NOUN
ftr-336	980	10	husband	husband	NOUN
ftr-336	980	11	wife	wife	NOUN
ftr-336	980	12	total	total	ADJ
ftr-336	980	13	husband	husband	NOUN
ftr-336	980	14	wife	wife	NOUN
ftr-336	980	15	total	total	NOUN
ftr-336	980	16	caring	care	VERB
ftr-336	980	17	for	for	ADP
ftr-336	980	18	children	child	NOUN
ftr-336	980	19	10	10	NUM
ftr-336	980	20	73	73	NUM
ftr-336	980	21	83	83	NUM
ftr-336	980	22	2	2	NUM
ftr-336	980	23	35	35	NUM
ftr-336	980	24	37	37	NUM
ftr-336	980	25	almost	almost	ADV
ftr-336	980	26	45	45	NUM
ftr-336	980	27	percent	percent	NOUN
ftr-336	980	28	of	of	ADP
ftr-336	980	29	requesting	request	VERB
ftr-336	980	30	spouses	spouse	NOUN
ftr-336	980	31	who	who	PRON
ftr-336	980	32	were	be	AUX
ftr-336	980	33	noted	note	VERB
ftr-336	980	34	as	as	ADP
ftr-336	980	35	caring	care	VERB
ftr-336	980	36	for	for	ADP
ftr-336	980	37	dependent	dependent	ADJ
ftr-336	980	38	children	child	NOUN
ftr-336	980	39	were	be	AUX
ftr-336	980	40	granted	grant	VERB
ftr-336	980	41	relief	relief	NOUN
ftr-336	980	42	.	.	PUNCT
ftr-336	981	1	although	although	SCONJ
ftr-336	981	2	not	not	PART
ftr-336	981	3	mentioned	mention	VERB
ftr-336	981	4	by	by	ADP
ftr-336	981	5	congress	congress	PROPN
ftr-336	981	6	,	,	PUNCT
ftr-336	981	7	one	one	NUM
ftr-336	981	8	characteristic	characteristic	ADJ
ftr-336	981	9	that	that	PRON
ftr-336	981	10	might	might	AUX
ftr-336	981	11	be	be	AUX
ftr-336	981	12	important	important	ADJ
ftr-336	981	13	for	for	ADP
ftr-336	981	14	winning	win	VERB
ftr-336	981	15	relief	relief	NOUN
ftr-336	981	16	in	in	ADP
ftr-336	981	17	the	the	DET
ftr-336	981	18	courts	court	NOUN
ftr-336	981	19	is	be	AUX
ftr-336	981	20	whether	whether	SCONJ
ftr-336	981	21	the	the	DET
ftr-336	981	22	requesting	request	VERB
ftr-336	981	23	spouse	spouse	NOUN
ftr-336	981	24	is	be	AUX
ftr-336	981	25	represented	represent	VERB
ftr-336	981	26	by	by	ADP
ftr-336	981	27	counsel	counsel	NOUN
ftr-336	981	28	at	at	ADP
ftr-336	981	29	trial.179	trial.179	NOUN
ftr-336	981	30	178	178	NUM
ftr-336	981	31	.	.	PUNCT
ftr-336	982	1	i	i	PRON
ftr-336	982	2	d.	d.	VERB
ftr-336	982	3	at	at	ADP
ftr-336	982	4	[	[	X
ftr-336	982	5	22	22	NUM
ftr-336	982	6	]	]	PUNCT
ftr-336	982	7	.	.	PUNCT
ftr-336	983	1	179	179	NUM
ftr-336	983	2	.	.	PUNCT
ftr-336	984	1	for	for	ADP
ftr-336	984	2	fiscal	fiscal	ADJ
ftr-336	984	3	year	year	NOUN
ftr-336	984	4	2010	2010	NUM
ftr-336	984	5	,	,	PUNCT
ftr-336	984	6	thirty	thirty	NUM
ftr-336	984	7	-	-	PUNCT
ftr-336	984	8	six	six	NUM
ftr-336	984	9	section	section	NOUN
ftr-336	984	10	6015	6015	NUM
ftr-336	984	11	cases	case	NOUN
ftr-336	984	12	were	be	AUX
ftr-336	984	13	appealed	appeal	VERB
ftr-336	984	14	to	to	ADP
ftr-336	984	15	the	the	DET
ftr-336	984	16	courts	court	NOUN
ftr-336	984	17	,	,	PUNCT
ftr-336	984	18	of	of	ADP
ftr-336	984	19	which	which	PRON
ftr-336	984	20	56	56	NUM
ftr-336	984	21	%	%	NOUN
ftr-336	984	22	of	of	ADP
ftr-336	984	23	the	the	DET
ftr-336	984	24	requesting	request	VERB
ftr-336	984	25	parties	party	NOUN
ftr-336	984	26	were	be	AUX
ftr-336	984	27	pro	pro	ADJ
ftr-336	984	28	se	se	X
ftr-336	984	29	.	.	PUNCT
ftr-336	985	1	this	this	PRON
ftr-336	985	2	was	be	AUX
ftr-336	985	3	the	the	DET
ftr-336	985	4	lowest	low	ADJ
ftr-336	985	5	668	668	NUM
ftr-336	985	6	florid	florid	ADJ
ftr-336	985	7	tax	tax	NOUN
ftr-336	985	8	review	review	NOUN
ftr-336	985	9	[	[	X
ftr-336	985	10	vol.12:8	vol.12:8	NOUN
ftr-336	985	11	representation	representation	NOUN
ftr-336	985	12	requesting	request	VERB
ftr-336	985	13	relief	relief	NOUN
ftr-336	985	14	winning	win	VERB
ftr-336	985	15	relief	relief	NOUN
ftr-336	985	16	husband	husband	NOUN
ftr-336	985	17	wife	wife	NOUN
ftr-336	985	18	total	total	ADJ
ftr-336	985	19	husband	husband	NOUN
ftr-336	985	20	wife	wife	NOUN
ftr-336	985	21	total	total	PROPN
ftr-336	985	22	represented	represent	VERB
ftr-336	985	23	22	22	NUM
ftr-336	985	24	182	182	NUM
ftr-336	985	25	204	204	NUM
ftr-336	985	26	4	4	NUM
ftr-336	985	27	68	68	NUM
ftr-336	985	28	72	72	NUM
ftr-336	985	29	pro	pro	X
ftr-336	985	30	se	se	PROPN
ftr-336	985	31	45	45	NUM
ftr-336	985	32	198	198	NUM
ftr-336	985	33	243	243	NUM
ftr-336	985	34	13	13	NUM
ftr-336	985	35	69	69	NUM
ftr-336	985	36	82	82	NUM
ftr-336	985	37	wives	wife	NOUN
ftr-336	985	38	(	(	PUNCT
ftr-336	985	39	47.9	47.9	NUM
ftr-336	985	40	percent	percent	NOUN
ftr-336	985	41	)	)	PUNCT
ftr-336	985	42	are	be	AUX
ftr-336	985	43	more	more	ADV
ftr-336	985	44	likely	likely	ADJ
ftr-336	985	45	than	than	ADP
ftr-336	985	46	husbands	husband	NOUN
ftr-336	985	47	(	(	PUNCT
ftr-336	985	48	32.8	32.8	NUM
ftr-336	985	49	percent	percent	NOUN
ftr-336	985	50	)	)	PUNCT
ftr-336	985	51	to	to	PART
ftr-336	985	52	be	be	AUX
ftr-336	985	53	represented	represent	VERB
ftr-336	985	54	when	when	SCONJ
ftr-336	985	55	appealing	appeal	VERB
ftr-336	985	56	the	the	DET
ftr-336	985	57	denial	denial	NOUN
ftr-336	985	58	of	of	ADP
ftr-336	985	59	innocent	innocent	ADJ
ftr-336	985	60	spouse	spouse	NOUN
ftr-336	985	61	relief	relief	NOUN
ftr-336	985	62	.	.	PUNCT
ftr-336	986	1	however	however	ADV
ftr-336	986	2	,	,	PUNCT
ftr-336	986	3	representation	representation	NOUN
ftr-336	986	4	does	do	AUX
ftr-336	986	5	not	not	PART
ftr-336	986	6	appear	appear	VERB
ftr-336	986	7	to	to	PART
ftr-336	986	8	be	be	AUX
ftr-336	986	9	a	a	DET
ftr-336	986	10	critical	critical	ADJ
ftr-336	986	11	matter	matter	NOUN
ftr-336	986	12	for	for	ADP
ftr-336	986	13	determining	determine	VERB
ftr-336	986	14	whether	whether	SCONJ
ftr-336	986	15	a	a	DET
ftr-336	986	16	spouse	spouse	NOUN
ftr-336	986	17	wins	win	VERB
ftr-336	986	18	.	.	PUNCT
ftr-336	987	1	in	in	ADP
ftr-336	987	2	total	total	ADJ
ftr-336	987	3	,	,	PUNCT
ftr-336	987	4	35.3	35.3	NUM
ftr-336	987	5	percent	percent	NOUN
ftr-336	987	6	of	of	ADP
ftr-336	987	7	represented	represent	VERB
ftr-336	987	8	spouses	spouse	NOUN
ftr-336	987	9	won	win	VERB
ftr-336	987	10	;	;	PUNCT
ftr-336	987	11	33.7	33.7	NUM
ftr-336	987	12	percent	percent	NOUN
ftr-336	987	13	won	win	VERB
ftr-336	987	14	when	when	SCONJ
ftr-336	987	15	they	they	PRON
ftr-336	987	16	were	be	AUX
ftr-336	987	17	pro	pro	ADJ
ftr-336	987	18	se	se	X
ftr-336	987	19	.	.	PUNCT
ftr-336	988	1	on	on	ADP
ftr-336	988	2	the	the	DET
ftr-336	988	3	other	other	ADJ
ftr-336	988	4	hand	hand	NOUN
ftr-336	988	5	,	,	PUNCT
ftr-336	988	6	wives	wife	NOUN
ftr-336	988	7	won	win	VERB
ftr-336	988	8	37.4	37.4	NUM
ftr-336	988	9	percent	percent	NOUN
ftr-336	988	10	of	of	ADP
ftr-336	988	11	the	the	DET
ftr-336	988	12	time	time	NOUN
ftr-336	988	13	when	when	SCONJ
ftr-336	988	14	they	they	PRON
ftr-336	988	15	were	be	AUX
ftr-336	988	16	represented	represent	VERB
ftr-336	988	17	and	and	CCONJ
ftr-336	988	18	34.8	34.8	NUM
ftr-336	988	19	percent	percent	NOUN
ftr-336	988	20	when	when	SCONJ
ftr-336	988	21	they	they	PRON
ftr-336	988	22	were	be	AUX
ftr-336	988	23	pro	pro	ADJ
ftr-336	988	24	se	se	X
ftr-336	988	25	;	;	PUNCT
ftr-336	988	26	husbands	husband	NOUN
ftr-336	988	27	won	win	VERB
ftr-336	988	28	18.2	18.2	NUM
ftr-336	988	29	percent	percent	NOUN
ftr-336	988	30	when	when	SCONJ
ftr-336	988	31	they	they	PRON
ftr-336	988	32	were	be	AUX
ftr-336	988	33	represented	represent	VERB
ftr-336	988	34	but	but	CCONJ
ftr-336	988	35	28.9	28.9	NUM
ftr-336	988	36	percent	percent	NOUN
ftr-336	988	37	when	when	SCONJ
ftr-336	988	38	they	they	PRON
ftr-336	988	39	were	be	AUX
ftr-336	988	40	pro	pro	ADJ
ftr-336	988	41	se	se	X
ftr-336	988	42	.	.	PROPN
ftr-336	988	43	included	include	VERB
ftr-336	988	44	in	in	ADP
ftr-336	988	45	those	those	PRON
ftr-336	988	46	who	who	PRON
ftr-336	988	47	were	be	AUX
ftr-336	988	48	pro	pro	X
ftr-336	988	49	se	se	X
ftr-336	988	50	are	be	AUX
ftr-336	988	51	eleven	eleven	NUM
ftr-336	988	52	cases	case	NOUN
ftr-336	988	53	in	in	ADP
ftr-336	988	54	which	which	PRON
ftr-336	988	55	either	either	CCONJ
ftr-336	988	56	the	the	DET
ftr-336	988	57	requesting	request	VERB
ftr-336	988	58	spouse	spouse	NOUN
ftr-336	988	59	or	or	CCONJ
ftr-336	988	60	the	the	DET
ftr-336	988	61	non	non	ADJ
ftr-336	988	62	-	-	ADJ
ftr-336	988	63	requesting	requesting	ADJ
ftr-336	988	64	spouse	spouse	NOUN
ftr-336	988	65	,	,	PUNCT
ftr-336	988	66	if	if	SCONJ
ftr-336	988	67	the	the	DET
ftr-336	988	68	couple	couple	NOUN
ftr-336	988	69	remained	remain	VERB
ftr-336	988	70	married	married	ADJ
ftr-336	988	71	,	,	PUNCT
ftr-336	988	72	was	be	AUX
ftr-336	988	73	an	an	DET
ftr-336	988	74	attorney	attorney	NOUN
ftr-336	988	75	.	.	PUNCT
ftr-336	989	1	in	in	ADP
ftr-336	989	2	those	those	DET
ftr-336	989	3	eleven	eleven	NUM
ftr-336	989	4	cases	case	NOUN
ftr-336	989	5	(	(	PUNCT
ftr-336	989	6	of	of	ADP
ftr-336	989	7	which	which	PRON
ftr-336	989	8	six	six	NUM
ftr-336	989	9	wives	wife	NOUN
ftr-336	989	10	were	be	AUX
ftr-336	989	11	the	the	DET
ftr-336	989	12	requesting	request	VERB
ftr-336	989	13	spouse	spouse	NOUN
ftr-336	989	14	)	)	PUNCT
ftr-336	989	15	,	,	PUNCT
ftr-336	989	16	the	the	DET
ftr-336	989	17	requesting	request	VERB
ftr-336	989	18	spouse	spouse	NOUN
ftr-336	989	19	lost	lose	VERB
ftr-336	989	20	each	each	DET
ftr-336	989	21	time	time	NOUN
ftr-336	989	22	.	.	PUNCT
ftr-336	990	1	4	4	X
ftr-336	990	2	.	.	X
ftr-336	990	3	summary	summary	NOUN
ftr-336	990	4	from	from	ADP
ftr-336	990	5	the	the	DET
ftr-336	990	6	available	available	ADJ
ftr-336	990	7	evidence	evidence	NOUN
ftr-336	990	8	,	,	PUNCT
ftr-336	990	9	courts	court	NOUN
ftr-336	990	10	appear	appear	VERB
ftr-336	990	11	to	to	PART
ftr-336	990	12	share	share	VERB
ftr-336	990	13	congress	congress	PROPN
ftr-336	990	14	’s	’s	PART
ftr-336	990	15	expectations	expectation	NOUN
ftr-336	990	16	that	that	SCONJ
ftr-336	990	17	wives	wife	NOUN
ftr-336	990	18	will	will	AUX
ftr-336	990	19	request	request	VERB
ftr-336	990	20	innocent	innocent	ADJ
ftr-336	990	21	spouse	spouse	NOUN
ftr-336	990	22	relief	relief	NOUN
ftr-336	990	23	and	and	CCONJ
ftr-336	990	24	that	that	SCONJ
ftr-336	990	25	certain	certain	ADJ
ftr-336	990	26	types	type	NOUN
ftr-336	990	27	of	of	ADP
ftr-336	990	28	wives	wife	NOUN
ftr-336	990	29	are	be	AUX
ftr-336	990	30	more	more	ADV
ftr-336	990	31	likely	likely	ADJ
ftr-336	990	32	to	to	PART
ftr-336	990	33	be	be	AUX
ftr-336	990	34	the	the	DET
ftr-336	990	35	intended	intended	ADJ
ftr-336	990	36	beneficiaries	beneficiary	NOUN
ftr-336	990	37	of	of	ADP
ftr-336	990	38	relief	relief	NOUN
ftr-336	990	39	.	.	PUNCT
ftr-336	991	1	for	for	ADP
ftr-336	991	2	example	example	NOUN
ftr-336	991	3	,	,	PUNCT
ftr-336	991	4	having	have	VERB
ftr-336	991	5	a	a	DET
ftr-336	991	6	marital	marital	ADJ
ftr-336	991	7	status	status	NOUN
ftr-336	991	8	both	both	CCONJ
ftr-336	991	9	when	when	SCONJ
ftr-336	991	10	filing	file	VERB
ftr-336	991	11	the	the	DET
ftr-336	991	12	return	return	NOUN
ftr-336	991	13	and	and	CCONJ
ftr-336	991	14	litigating	litigate	VERB
ftr-336	991	15	in	in	ADP
ftr-336	991	16	court	court	NOUN
ftr-336	991	17	that	that	PRON
ftr-336	991	18	conforms	conform	VERB
ftr-336	991	19	to	to	ADP
ftr-336	991	20	stereotypes	stereotype	NOUN
ftr-336	991	21	can	can	AUX
ftr-336	991	22	be	be	AUX
ftr-336	991	23	helpful	helpful	ADJ
ftr-336	991	24	in	in	ADP
ftr-336	991	25	winning	win	VERB
ftr-336	991	26	relief	relief	NOUN
ftr-336	991	27	.	.	PUNCT
ftr-336	992	1	the	the	DET
ftr-336	992	2	existence	existence	NOUN
ftr-336	992	3	of	of	ADP
ftr-336	992	4	traditional	traditional	ADJ
ftr-336	992	5	marital	marital	ADJ
ftr-336	992	6	relationships	relationship	NOUN
ftr-336	992	7	does	do	AUX
ftr-336	992	8	not	not	PART
ftr-336	992	9	always	always	ADV
ftr-336	992	10	work	work	VERB
ftr-336	992	11	for	for	ADP
ftr-336	992	12	or	or	CCONJ
ftr-336	992	13	against	against	ADP
ftr-336	992	14	requesting	request	VERB
ftr-336	992	15	wives	wife	NOUN
ftr-336	992	16	,	,	PUNCT
ftr-336	992	17	although	although	SCONJ
ftr-336	992	18	husbands	husband	NOUN
ftr-336	992	19	who	who	PRON
ftr-336	992	20	take	take	VERB
ftr-336	992	21	untraditional	untraditional	ADJ
ftr-336	992	22	roles	role	NOUN
ftr-336	992	23	find	find	VERB
ftr-336	992	24	it	it	PRON
ftr-336	992	25	hard	hard	ADJ
ftr-336	992	26	to	to	PART
ftr-336	992	27	win	win	VERB
ftr-336	992	28	relief	relief	NOUN
ftr-336	992	29	.	.	PUNCT
ftr-336	993	1	although	although	SCONJ
ftr-336	993	2	other	other	ADJ
ftr-336	993	3	characteristics	characteristic	NOUN
ftr-336	993	4	of	of	ADP
ftr-336	993	5	requesting	request	VERB
ftr-336	993	6	spouses	spouse	NOUN
ftr-336	993	7	vary	vary	VERB
ftr-336	993	8	greatly	greatly	ADV
ftr-336	993	9	,	,	PUNCT
ftr-336	993	10	those	those	DET
ftr-336	993	11	spouses	spouse	NOUN
ftr-336	993	12	most	most	ADV
ftr-336	993	13	likely	likely	ADJ
ftr-336	993	14	to	to	PART
ftr-336	993	15	win	win	VERB
ftr-336	993	16	are	be	AUX
ftr-336	993	17	those	those	PRON
ftr-336	993	18	that	that	PRON
ftr-336	993	19	conform	conform	VERB
ftr-336	993	20	to	to	ADP
ftr-336	993	21	congressional	congressional	ADJ
ftr-336	993	22	archetypes	archetype	NOUN
ftr-336	993	23	,	,	PUNCT
ftr-336	993	24	such	such	ADJ
ftr-336	993	25	as	as	ADP
ftr-336	993	26	those	those	PRON
ftr-336	993	27	who	who	PRON
ftr-336	993	28	are	be	AUX
ftr-336	993	29	unemployed	unemployed	ADJ
ftr-336	993	30	or	or	CCONJ
ftr-336	993	31	care	care	VERB
ftr-336	993	32	for	for	ADP
ftr-336	993	33	dependent	dependent	ADJ
ftr-336	993	34	children	child	NOUN
ftr-336	993	35	.	.	PUNCT
ftr-336	994	1	those	those	PRON
ftr-336	994	2	without	without	ADP
ftr-336	994	3	a	a	DET
ftr-336	994	4	high	high	ADJ
ftr-336	994	5	school	school	NOUN
ftr-336	994	6	education	education	NOUN
ftr-336	994	7	are	be	AUX
ftr-336	994	8	more	more	ADV
ftr-336	994	9	likely	likely	ADJ
ftr-336	994	10	than	than	ADP
ftr-336	994	11	their	their	PRON
ftr-336	994	12	percentage	percentage	NOUN
ftr-336	994	13	among	among	ADP
ftr-336	994	14	the	the	DET
ftr-336	994	15	ten	ten	NUM
ftr-336	994	16	most	most	ADV
ftr-336	994	17	litigated	litigate	VERB
ftr-336	994	18	issues	issue	NOUN
ftr-336	994	19	.	.	PUNCT
ftr-336	995	1	nta	nta	PROPN
ftr-336	995	2	,	,	PUNCT
ftr-336	995	3	2010	2010	NUM
ftr-336	995	4	annual	annual	ADJ
ftr-336	995	5	report	report	NOUN
ftr-336	995	6	,	,	PUNCT
ftr-336	995	7	supra	supra	PROPN
ftr-336	995	8	note	note	PROPN
ftr-336	995	9	17	17	NUM
ftr-336	995	10	,	,	PUNCT
ftr-336	995	11	at	at	ADP
ftr-336	995	12	416	416	NUM
ftr-336	995	13	.	.	PUNCT
ftr-336	996	1	of	of	ADP
ftr-336	996	2	the	the	DET
ftr-336	996	3	twenty	twenty	NUM
ftr-336	996	4	cases	case	NOUN
ftr-336	996	5	in	in	ADP
ftr-336	996	6	which	which	PRON
ftr-336	996	7	the	the	DET
ftr-336	996	8	taxpayer	taxpayer	NOUN
ftr-336	996	9	was	be	AUX
ftr-336	996	10	pro	pro	ADJ
ftr-336	996	11	se	se	X
ftr-336	996	12	,	,	PUNCT
ftr-336	996	13	the	the	DET
ftr-336	996	14	taxpayer	taxpayer	NOUN
ftr-336	996	15	prevailed	prevail	VERB
ftr-336	996	16	in	in	ADP
ftr-336	996	17	whole	whole	ADJ
ftr-336	996	18	or	or	CCONJ
ftr-336	996	19	in	in	ADP
ftr-336	996	20	part	part	NOUN
ftr-336	996	21	six	six	NUM
ftr-336	996	22	times	time	NOUN
ftr-336	996	23	,	,	PUNCT
ftr-336	996	24	or	or	CCONJ
ftr-336	996	25	30	30	NUM
ftr-336	996	26	%	%	NOUN
ftr-336	996	27	.	.	PUNCT
ftr-336	997	1	i	i	PRON
ftr-336	997	2	d.	d.	PROPN
ftr-336	997	3	at	at	ADP
ftr-336	997	4	417	417	NUM
ftr-336	997	5	.	.	PUNCT
ftr-336	998	1	when	when	SCONJ
ftr-336	998	2	the	the	DET
ftr-336	998	3	taxpayer	taxpayer	NOUN
ftr-336	998	4	was	be	AUX
ftr-336	998	5	represented	represent	VERB
ftr-336	998	6	,	,	PUNCT
ftr-336	998	7	in	in	ADP
ftr-336	998	8	sixteen	sixteen	NUM
ftr-336	998	9	cases	case	NOUN
ftr-336	998	10	,	,	PUNCT
ftr-336	998	11	the	the	DET
ftr-336	998	12	taxpayer	taxpayer	NOUN
ftr-336	998	13	prevailed	prevail	VERB
ftr-336	998	14	eight	eight	NUM
ftr-336	998	15	times	time	NOUN
ftr-336	998	16	,	,	PUNCT
ftr-336	998	17	or	or	CCONJ
ftr-336	998	18	50	50	NUM
ftr-336	998	19	%	%	NOUN
ftr-336	998	20	,	,	PUNCT
ftr-336	998	21	the	the	DET
ftr-336	998	22	most	most	ADV
ftr-336	998	23	successful	successful	ADJ
ftr-336	998	24	among	among	ADP
ftr-336	998	25	the	the	DET
ftr-336	998	26	top	top	ADJ
ftr-336	998	27	ten	ten	NUM
ftr-336	998	28	issues	issue	NOUN
ftr-336	998	29	.	.	PUNCT
ftr-336	999	1	i	i	PRON
ftr-336	999	2	d.	d.	PROPN
ftr-336	999	3	leandra	leandra	PROPN
ftr-336	999	4	lederman	lederman	PROPN
ftr-336	999	5	and	and	CCONJ
ftr-336	999	6	warren	warren	PROPN
ftr-336	999	7	b.	b.	PROPN
ftr-336	999	8	hrung	hrung	PROPN
ftr-336	999	9	,	,	PUNCT
ftr-336	999	10	do	do	AUX
ftr-336	999	11	attorneys	attorney	NOUN
ftr-336	999	12	do	do	VERB
ftr-336	999	13	their	their	PRON
ftr-336	999	14	clients	client	NOUN
ftr-336	999	15	justice	justice	NOUN
ftr-336	999	16	?	?	PUNCT
ftr-336	1000	1	an	an	DET
ftr-336	1000	2	empirical	empirical	ADJ
ftr-336	1000	3	study	study	NOUN
ftr-336	1000	4	of	of	ADP
ftr-336	1000	5	lawyers	lawyer	NOUN
ftr-336	1000	6	’	’	PART
ftr-336	1000	7	effects	effect	NOUN
ftr-336	1000	8	on	on	ADP
ftr-336	1000	9	tax	tax	NOUN
ftr-336	1000	10	court	court	NOUN
ftr-336	1000	11	litigation	litigation	NOUN
ftr-336	1000	12	outcomes	outcome	NOUN
ftr-336	1000	13	,	,	PUNCT
ftr-336	1000	14	41	41	NUM
ftr-336	1000	15	wake	wake	VERB
ftr-336	1000	16	forest	forest	PROPN
ftr-336	1000	17	l.	l.	PROPN
ftr-336	1000	18	rev	rev	PROPN
ftr-336	1000	19	.	.	PROPN
ftr-336	1000	20	1235	1235	NUM
ftr-336	1000	21	,	,	PUNCT
ftr-336	1000	22	1282	1282	NUM
ftr-336	1000	23	(	(	PUNCT
ftr-336	1000	24	2006	2006	NUM
ftr-336	1000	25	)	)	PUNCT
ftr-336	1000	26	,	,	PUNCT
ftr-336	1000	27	conclude	conclude	VERB
ftr-336	1000	28	that	that	SCONJ
ftr-336	1000	29	represented	represent	VERB
ftr-336	1000	30	clients	client	NOUN
ftr-336	1000	31	do	do	VERB
ftr-336	1000	32	better	well	ADV
ftr-336	1000	33	in	in	ADP
ftr-336	1000	34	tax	tax	NOUN
ftr-336	1000	35	court	court	NOUN
ftr-336	1000	36	litigation	litigation	NOUN
ftr-336	1000	37	.	.	PUNCT
ftr-336	1001	1	2012	2012	NUM
ftr-336	1001	2	]	]	PUNCT
ftr-336	1001	3	empirical	empirical	ADJ
ftr-336	1001	4	study	study	NOUN
ftr-336	1001	5	of	of	ADP
ftr-336	1001	6	innocent	innocent	ADJ
ftr-336	1001	7	spouse	spouse	NOUN
ftr-336	1001	8	relief	relief	NOUN
ftr-336	1001	9	669	669	NUM
ftr-336	1001	10	more	more	ADV
ftr-336	1001	11	educated	educate	VERB
ftr-336	1001	12	counterparts	counterpart	NOUN
ftr-336	1001	13	to	to	PART
ftr-336	1001	14	win	win	VERB
ftr-336	1001	15	relief	relief	NOUN
ftr-336	1001	16	.	.	PUNCT
ftr-336	1002	1	the	the	DET
ftr-336	1002	2	need	need	NOUN
ftr-336	1002	3	for	for	ADP
ftr-336	1002	4	representation	representation	NOUN
ftr-336	1002	5	is	be	AUX
ftr-336	1002	6	less	less	ADV
ftr-336	1002	7	clear	clear	ADJ
ftr-336	1002	8	,	,	PUNCT
ftr-336	1002	9	although	although	SCONJ
ftr-336	1002	10	it	it	PRON
ftr-336	1002	11	is	be	AUX
ftr-336	1002	12	more	more	ADV
ftr-336	1002	13	helpful	helpful	ADJ
ftr-336	1002	14	for	for	ADP
ftr-336	1002	15	wives	wife	NOUN
ftr-336	1002	16	than	than	ADP
ftr-336	1002	17	husbands	husband	NOUN
ftr-336	1002	18	.	.	PUNCT
ftr-336	1003	1	c.	c.	NOUN
ftr-336	1003	2	nature	nature	NOUN
ftr-336	1003	3	of	of	ADP
ftr-336	1003	4	the	the	DET
ftr-336	1003	5	tax	tax	NOUN
ftr-336	1003	6	burden	burden	NOUN
ftr-336	1003	7	in	in	ADP
ftr-336	1003	8	its	its	PRON
ftr-336	1003	9	1998	1998	NUM
ftr-336	1003	10	debates	debate	NOUN
ftr-336	1003	11	,	,	PUNCT
ftr-336	1003	12	congress	congress	PROPN
ftr-336	1003	13	concentrated	concentrate	VERB
ftr-336	1003	14	on	on	ADP
ftr-336	1003	15	spouses	spouse	NOUN
ftr-336	1003	16	burdened	burden	VERB
ftr-336	1003	17	by	by	ADP
ftr-336	1003	18	an	an	DET
ftr-336	1003	19	“	"	PUNCT
ftr-336	1003	20	unfair	unfair	ADJ
ftr-336	1003	21	obligation	obligation	NOUN
ftr-336	1003	22	”	"	PUNCT
ftr-336	1003	23	who	who	PRON
ftr-336	1003	24	“	"	PUNCT
ftr-336	1003	25	have	have	AUX
ftr-336	1003	26	become	become	AUX
ftr-336	1003	27	financially	financially	ADV
ftr-336	1003	28	wiped	wipe	VERB
ftr-336	1003	29	out	out	ADP
ftr-336	1003	30	when	when	SCONJ
ftr-336	1003	31	they	they	PRON
ftr-336	1003	32	find	find	VERB
ftr-336	1003	33	themselves	themselves	PRON
ftr-336	1003	34	liable	liable	ADJ
ftr-336	1003	35	for	for	ADP
ftr-336	1003	36	taxes	taxis	NOUN
ftr-336	1003	37	,	,	PUNCT
ftr-336	1003	38	interest	interest	NOUN
ftr-336	1003	39	,	,	PUNCT
ftr-336	1003	40	and	and	CCONJ
ftr-336	1003	41	penalties	penalty	NOUN
ftr-336	1003	42	because	because	SCONJ
ftr-336	1003	43	of	of	ADP
ftr-336	1003	44	actions	action	NOUN
ftr-336	1003	45	by	by	ADP
ftr-336	1003	46	their	their	PRON
ftr-336	1003	47	spouse	spouse	NOUN
ftr-336	1003	48	of	of	ADP
ftr-336	1003	49	which	which	PRON
ftr-336	1003	50	they	they	PRON
ftr-336	1003	51	were	be	AUX
ftr-336	1003	52	unaware	unaware	ADJ
ftr-336	1003	53	.	.	PUNCT
ftr-336	1004	1	”180	”180	NOUN
ftr-336	1005	1	this	this	DET
ftr-336	1005	2	section	section	NOUN
ftr-336	1005	3	explores	explore	NOUN
ftr-336	1005	4	to	to	ADP
ftr-336	1005	5	what	what	DET
ftr-336	1005	6	extent	extent	NOUN
ftr-336	1005	7	do	do	AUX
ftr-336	1005	8	those	those	DET
ftr-336	1005	9	granted	grant	VERB
ftr-336	1005	10	relief	relief	NOUN
ftr-336	1005	11	fit	fit	VERB
ftr-336	1005	12	this	this	DET
ftr-336	1005	13	characterization	characterization	NOUN
ftr-336	1005	14	.	.	PUNCT
ftr-336	1006	1	1	1	X
ftr-336	1006	2	.	.	X
ftr-336	1006	3	unfair	unfair	ADJ
ftr-336	1006	4	burden	burden	NOUN
ftr-336	1006	5	a.	a.	NOUN
ftr-336	1006	6	source	source	NOUN
ftr-336	1006	7	of	of	ADP
ftr-336	1006	8	liability	liability	NOUN
ftr-336	1006	9	as	as	SCONJ
ftr-336	1006	10	congress	congress	PROPN
ftr-336	1006	11	considered	consider	VERB
ftr-336	1006	12	the	the	DET
ftr-336	1006	13	circumstances	circumstance	NOUN
ftr-336	1006	14	surrounding	surround	VERB
ftr-336	1006	15	the	the	DET
ftr-336	1006	16	generation	generation	NOUN
ftr-336	1006	17	of	of	ADP
ftr-336	1006	18	tax	tax	NOUN
ftr-336	1006	19	liabilities	liability	NOUN
ftr-336	1006	20	,	,	PUNCT
ftr-336	1006	21	so	so	ADV
ftr-336	1006	22	too	too	ADV
ftr-336	1006	23	might	might	AUX
ftr-336	1006	24	those	those	DET
ftr-336	1006	25	circumstances	circumstance	NOUN
ftr-336	1006	26	influence	influence	VERB
ftr-336	1006	27	whether	whether	SCONJ
ftr-336	1006	28	a	a	DET
ftr-336	1006	29	court	court	NOUN
ftr-336	1006	30	perceives	perceive	VERB
ftr-336	1006	31	a	a	DET
ftr-336	1006	32	burden	burden	NOUN
ftr-336	1006	33	as	as	ADP
ftr-336	1006	34	unfair	unfair	ADJ
ftr-336	1006	35	.	.	PUNCT
ftr-336	1007	1	for	for	ADP
ftr-336	1007	2	example	example	NOUN
ftr-336	1007	3	,	,	PUNCT
ftr-336	1007	4	courts	court	NOUN
ftr-336	1007	5	might	might	AUX
ftr-336	1007	6	be	be	AUX
ftr-336	1007	7	less	less	ADV
ftr-336	1007	8	sympathetic	sympathetic	ADJ
ftr-336	1007	9	if	if	SCONJ
ftr-336	1007	10	the	the	DET
ftr-336	1007	11	deficiency	deficiency	NOUN
ftr-336	1007	12	arose	arise	VERB
ftr-336	1007	13	from	from	ADP
ftr-336	1007	14	an	an	DET
ftr-336	1007	15	investment	investment	NOUN
ftr-336	1007	16	in	in	ADP
ftr-336	1007	17	a	a	DET
ftr-336	1007	18	tax	tax	NOUN
ftr-336	1007	19	shelter	shelter	NOUN
ftr-336	1007	20	or	or	CCONJ
ftr-336	1007	21	if	if	SCONJ
ftr-336	1007	22	large	large	ADJ
ftr-336	1007	23	,	,	PUNCT
ftr-336	1007	24	or	or	CCONJ
ftr-336	1007	25	small	small	ADJ
ftr-336	1007	26	,	,	PUNCT
ftr-336	1007	27	amounts	amount	NOUN
ftr-336	1007	28	of	of	ADP
ftr-336	1007	29	revenue	revenue	NOUN
ftr-336	1007	30	are	be	AUX
ftr-336	1007	31	at	at	ADP
ftr-336	1007	32	stake	stake	NOUN
ftr-336	1007	33	.	.	PUNCT
ftr-336	1008	1	on	on	ADP
ftr-336	1008	2	the	the	DET
ftr-336	1008	3	other	other	ADJ
ftr-336	1008	4	hand	hand	NOUN
ftr-336	1008	5	,	,	PUNCT
ftr-336	1008	6	that	that	SCONJ
ftr-336	1008	7	the	the	DET
ftr-336	1008	8	requesting	request	VERB
ftr-336	1008	9	spouse	spouse	NOUN
ftr-336	1008	10	’s	’s	PART
ftr-336	1008	11	subsequent	subsequent	ADJ
ftr-336	1008	12	refunds	refund	NOUN
ftr-336	1008	13	are	be	AUX
ftr-336	1008	14	used	use	VERB
ftr-336	1008	15	to	to	PART
ftr-336	1008	16	pay	pay	VERB
ftr-336	1008	17	an	an	DET
ftr-336	1008	18	old	old	ADJ
ftr-336	1008	19	debt	debt	NOUN
ftr-336	1008	20	might	might	AUX
ftr-336	1008	21	be	be	AUX
ftr-336	1008	22	more	more	ADV
ftr-336	1008	23	sympathetic	sympathetic	ADJ
ftr-336	1008	24	than	than	SCONJ
ftr-336	1008	25	if	if	SCONJ
ftr-336	1008	26	the	the	DET
ftr-336	1008	27	spouse	spouse	NOUN
ftr-336	1008	28	is	be	AUX
ftr-336	1008	29	litigating	litigate	VERB
ftr-336	1008	30	other	other	ADJ
ftr-336	1008	31	tax	tax	NOUN
ftr-336	1008	32	issues	issue	NOUN
ftr-336	1008	33	and	and	CCONJ
ftr-336	1008	34	innocent	innocent	ADJ
ftr-336	1008	35	spouse	spouse	NOUN
ftr-336	1008	36	relief	relief	NOUN
ftr-336	1008	37	is	be	AUX
ftr-336	1008	38	only	only	ADV
ftr-336	1008	39	one	one	NUM
ftr-336	1008	40	of	of	ADP
ftr-336	1008	41	many	many	ADJ
ftr-336	1008	42	taxpayer	taxpayer	NOUN
ftr-336	1008	43	defenses	defense	NOUN
ftr-336	1008	44	.	.	PUNCT
ftr-336	1009	1	the	the	DET
ftr-336	1009	2	section	section	NOUN
ftr-336	1009	3	6015	6015	NUM
ftr-336	1009	4	cases	case	NOUN
ftr-336	1009	5	reflect	reflect	VERB
ftr-336	1009	6	many	many	ADJ
ftr-336	1009	7	sources	source	NOUN
ftr-336	1009	8	of	of	ADP
ftr-336	1009	9	liability	liability	NOUN
ftr-336	1009	10	.	.	PUNCT
ftr-336	1010	1	in	in	ADP
ftr-336	1010	2	cases	case	NOUN
ftr-336	1010	3	with	with	ADP
ftr-336	1010	4	multiple	multiple	ADJ
ftr-336	1010	5	issues	issue	NOUN
ftr-336	1010	6	,	,	PUNCT
ftr-336	1010	7	each	each	DET
ftr-336	1010	8	issue	issue	NOUN
ftr-336	1010	9	was	be	AUX
ftr-336	1010	10	counted	count	VERB
ftr-336	1010	11	separately	separately	ADV
ftr-336	1010	12	.	.	PUNCT
ftr-336	1011	1	source	source	NOUN
ftr-336	1011	2	of	of	ADP
ftr-336	1011	3	liability	liability	NOUN
ftr-336	1011	4	unpaid	unpaid	VERB
ftr-336	1011	5	tax	tax	NOUN
ftr-336	1011	6	unreported	unreported	ADJ
ftr-336	1011	7	income	income	NOUN
ftr-336	1011	8	disallowed	disallow	VERB
ftr-336	1011	9	tax	tax	NOUN
ftr-336	1011	10	shelter	shelter	NOUN
ftr-336	1011	11	disallowed	disallow	VERB
ftr-336	1011	12	deductions	deduction	NOUN
ftr-336	1011	13	other	other	ADJ
ftr-336	1011	14	not	not	PART
ftr-336	1011	15	provided	provide	VERB
ftr-336	1011	16	number	number	NOUN
ftr-336	1011	17	of	of	ADP
ftr-336	1011	18	cases	case	NOUN
ftr-336	1011	19	180	180	NUM
ftr-336	1011	20	110	110	NUM
ftr-336	1011	21	50	50	NUM
ftr-336	1011	22	45	45	NUM
ftr-336	1011	23	41	41	NUM
ftr-336	1011	24	40	40	NUM
ftr-336	1011	25	percentage	percentage	NOUN
ftr-336	1011	26	of	of	ADP
ftr-336	1011	27	cases	case	NOUN
ftr-336	1011	28	38.6	38.6	NUM
ftr-336	1011	29	%	%	NOUN
ftr-336	1011	30	23.6	23.6	NUM
ftr-336	1011	31	%	%	NOUN
ftr-336	1011	32	10.7	10.7	NUM
ftr-336	1011	33	%	%	NOUN
ftr-336	1011	34	9.7	9.7	NUM
ftr-336	1011	35	%	%	NOUN
ftr-336	1011	36	8.8	8.8	NUM
ftr-336	1011	37	%	%	NOUN
ftr-336	1011	38	8.6	8.6	NUM
ftr-336	1011	39	%	%	NOUN
ftr-336	1011	40	number	number	NOUN
ftr-336	1011	41	won	win	VERB
ftr-336	1011	42	65	65	NUM
ftr-336	1011	43	36	36	NUM
ftr-336	1011	44	14	14	NUM
ftr-336	1011	45	22	22	NUM
ftr-336	1011	46	12	12	NUM
ftr-336	1011	47	14	14	NUM
ftr-336	1011	48	winning	win	VERB
ftr-336	1011	49	percentage	percentage	NOUN
ftr-336	1011	50	37.8	37.8	NUM
ftr-336	1011	51	%	%	NOUN
ftr-336	1011	52	32.7	32.7	NUM
ftr-336	1011	53	%	%	NOUN
ftr-336	1011	54	28.0	28.0	NUM
ftr-336	1011	55	%	%	NOUN
ftr-336	1011	56	48.9	48.9	NUM
ftr-336	1011	57	%	%	NOUN
ftr-336	1011	58	29.3	29.3	NUM
ftr-336	1011	59	%	%	NOUN
ftr-336	1011	60	35.0	35.0	NUM
ftr-336	1011	61	%	%	NOUN
ftr-336	1011	62	most	most	ADJ
ftr-336	1011	63	cases	case	NOUN
ftr-336	1011	64	seeking	seek	VERB
ftr-336	1011	65	innocent	innocent	ADJ
ftr-336	1011	66	spouse	spouse	NOUN
ftr-336	1011	67	relief	relief	NOUN
ftr-336	1011	68	involved	involve	VERB
ftr-336	1011	69	properly	properly	ADV
ftr-336	1011	70	reported	report	VERB
ftr-336	1011	71	but	but	CCONJ
ftr-336	1011	72	unpaid	unpaid	ADJ
ftr-336	1011	73	tax	tax	NOUN
ftr-336	1011	74	.	.	PUNCT
ftr-336	1012	1	with	with	ADP
ftr-336	1012	2	respect	respect	NOUN
ftr-336	1012	3	to	to	ADP
ftr-336	1012	4	these	these	DET
ftr-336	1012	5	appeals	appeal	NOUN
ftr-336	1012	6	,	,	PUNCT
ftr-336	1012	7	courts	court	NOUN
ftr-336	1012	8	granted	grant	VERB
ftr-336	1012	9	relief	relief	NOUN
ftr-336	1012	10	more	more	ADV
ftr-336	1012	11	often	often	ADV
ftr-336	1012	12	than	than	ADP
ftr-336	1012	13	the	the	DET
ftr-336	1012	14	average	average	ADJ
ftr-336	1012	15	success	success	NOUN
ftr-336	1012	16	rate	rate	NOUN
ftr-336	1012	17	for	for	ADP
ftr-336	1012	18	innocent	innocent	ADJ
ftr-336	1012	19	spouse	spouse	NOUN
ftr-336	1012	20	cases	case	NOUN
ftr-336	1012	21	of	of	ADP
ftr-336	1012	22	34.4	34.4	NUM
ftr-336	1012	23	percent	percent	NOUN
ftr-336	1012	24	.	.	PUNCT
ftr-336	1013	1	tax	tax	NOUN
ftr-336	1013	2	returns	return	NOUN
ftr-336	1013	3	that	that	PRON
ftr-336	1013	4	understated	understate	VERB
ftr-336	1013	5	couples	couple	NOUN
ftr-336	1013	6	’	'	PUNCT
ftr-336	1013	7	income	income	NOUN
ftr-336	1013	8	are	be	AUX
ftr-336	1013	9	both	both	PRON
ftr-336	1013	10	appealed	appeal	VERB
ftr-336	1013	11	less	less	ADV
ftr-336	1013	12	frequently	frequently	ADV
ftr-336	1013	13	than	than	SCONJ
ftr-336	1013	14	unpaid	unpaid	ADJ
ftr-336	1013	15	tax	tax	NOUN
ftr-336	1013	16	cases	case	NOUN
ftr-336	1013	17	and	and	CCONJ
ftr-336	1013	18	have	have	VERB
ftr-336	1013	19	a	a	DET
ftr-336	1013	20	lower	low	ADJ
ftr-336	1013	21	winning	winning	NOUN
ftr-336	1013	22	percentage	percentage	NOUN
ftr-336	1013	23	,	,	PUNCT
ftr-336	1013	24	despite	despite	SCONJ
ftr-336	1013	25	the	the	DET
ftr-336	1013	26	fact	fact	NOUN
ftr-336	1013	27	180	180	NUM
ftr-336	1013	28	.	.	PUNCT
ftr-336	1013	29	144	144	NUM
ftr-336	1013	30	cong	cong	NOUN
ftr-336	1013	31	.	.	PUNCT
ftr-336	1014	1	rec	rec	PROPN
ftr-336	1014	2	.	.	PUNCT
ftr-336	1015	1	s1072	s1072	NOUN
ftr-336	1015	2	(	(	PUNCT
ftr-336	1015	3	statement	statement	NOUN
ftr-336	1015	4	of	of	ADP
ftr-336	1015	5	senator	senator	PROPN
ftr-336	1015	6	d’amato	d’amato	PROPN
ftr-336	1015	7	)	)	PUNCT
ftr-336	1015	8	;	;	PUNCT
ftr-336	1015	9	s4511	s4511	NOUN
ftr-336	1015	10	(	(	PUNCT
ftr-336	1015	11	1998	1998	NUM
ftr-336	1015	12	)	)	PUNCT
ftr-336	1015	13	(	(	PUNCT
ftr-336	1015	14	statement	statement	NOUN
ftr-336	1015	15	of	of	ADP
ftr-336	1015	16	senator	senator	PROPN
ftr-336	1015	17	dodd	dodd	PROPN
ftr-336	1015	18	)	)	PUNCT
ftr-336	1015	19	.	.	PUNCT
ftr-336	1016	1	670	670	NUM
ftr-336	1016	2	florid	florid	ADJ
ftr-336	1016	3	tax	tax	NOUN
ftr-336	1016	4	review	review	NOUN
ftr-336	1017	1	[	[	X
ftr-336	1017	2	vol.12:8	vol.12:8	NOUN
ftr-336	1017	3	that	that	SCONJ
ftr-336	1017	4	underreporting	underreporting	NOUN
ftr-336	1017	5	of	of	ADP
ftr-336	1017	6	taxes	taxis	NOUN
ftr-336	1017	7	constitutes	constitute	VERB
ftr-336	1017	8	a	a	DET
ftr-336	1017	9	much	much	ADV
ftr-336	1017	10	larger	large	ADJ
ftr-336	1017	11	proportion	proportion	NOUN
ftr-336	1017	12	of	of	ADP
ftr-336	1017	13	the	the	DET
ftr-336	1017	14	gross	gross	ADJ
ftr-336	1017	15	tax	tax	NOUN
ftr-336	1017	16	gap	gap	NOUN
ftr-336	1017	17	than	than	ADP
ftr-336	1017	18	the	the	DET
ftr-336	1017	19	underpayment	underpayment	NOUN
ftr-336	1017	20	of	of	ADP
ftr-336	1017	21	taxes.181	taxes.181	NOUN
ftr-336	1017	22	there	there	PRON
ftr-336	1017	23	were	be	VERB
ftr-336	1017	24	significantly	significantly	ADV
ftr-336	1017	25	fewer	few	ADJ
ftr-336	1017	26	cases	case	NOUN
ftr-336	1017	27	involving	involve	VERB
ftr-336	1017	28	disallowed	disallow	VERB
ftr-336	1017	29	deductions	deduction	NOUN
ftr-336	1017	30	,	,	PUNCT
ftr-336	1017	31	but	but	CCONJ
ftr-336	1017	32	their	their	PRON
ftr-336	1017	33	winning	win	VERB
ftr-336	1017	34	percentage	percentage	NOUN
ftr-336	1017	35	was	be	AUX
ftr-336	1017	36	much	much	ADV
ftr-336	1017	37	higher	high	ADJ
ftr-336	1017	38	.	.	PUNCT
ftr-336	1018	1	of	of	ADP
ftr-336	1018	2	the	the	DET
ftr-336	1018	3	twenty	twenty	NUM
ftr-336	1018	4	-	-	PUNCT
ftr-336	1018	5	four	four	NUM
ftr-336	1018	6	cases	case	NOUN
ftr-336	1018	7	when	when	SCONJ
ftr-336	1018	8	courts	court	NOUN
ftr-336	1018	9	noted	note	VERB
ftr-336	1018	10	the	the	DET
ftr-336	1018	11	culpability	culpability	NOUN
ftr-336	1018	12	of	of	ADP
ftr-336	1018	13	requesting	request	VERB
ftr-336	1018	14	spouses	spouse	NOUN
ftr-336	1018	15	beyond	beyond	ADP
ftr-336	1018	16	that	that	PRON
ftr-336	1018	17	of	of	ADP
ftr-336	1018	18	mere	mere	ADJ
ftr-336	1018	19	knowledge	knowledge	NOUN
ftr-336	1018	20	of	of	ADP
ftr-336	1018	21	the	the	DET
ftr-336	1018	22	tax	tax	NOUN
ftr-336	1018	23	deficiency	deficiency	NOUN
ftr-336	1018	24	,	,	PUNCT
ftr-336	1018	25	requesting	request	VERB
ftr-336	1018	26	spouses	spouse	NOUN
ftr-336	1018	27	lost	lose	VERB
ftr-336	1018	28	all	all	PRON
ftr-336	1018	29	of	of	ADP
ftr-336	1018	30	their	their	PRON
ftr-336	1018	31	claims	claim	NOUN
ftr-336	1018	32	.	.	PUNCT
ftr-336	1019	1	on	on	ADP
ftr-336	1019	2	the	the	DET
ftr-336	1019	3	other	other	ADJ
ftr-336	1019	4	hand	hand	NOUN
ftr-336	1019	5	,	,	PUNCT
ftr-336	1019	6	in	in	ADP
ftr-336	1019	7	the	the	DET
ftr-336	1019	8	ten	ten	NUM
ftr-336	1019	9	opinions	opinion	NOUN
ftr-336	1019	10	noting	note	VERB
ftr-336	1019	11	that	that	SCONJ
ftr-336	1019	12	the	the	DET
ftr-336	1019	13	requesting	request	VERB
ftr-336	1019	14	spouse	spouse	NOUN
ftr-336	1019	15	was	be	AUX
ftr-336	1019	16	not	not	PART
ftr-336	1019	17	culpable	culpable	ADJ
ftr-336	1019	18	in	in	ADP
ftr-336	1019	19	the	the	DET
ftr-336	1019	20	tax	tax	NOUN
ftr-336	1019	21	evasion	evasion	NOUN
ftr-336	1019	22	,	,	PUNCT
ftr-336	1019	23	the	the	DET
ftr-336	1019	24	requesting	request	VERB
ftr-336	1019	25	spouse	spouse	NOUN
ftr-336	1019	26	won	win	VERB
ftr-336	1019	27	60	60	NUM
ftr-336	1019	28	percent	percent	NOUN
ftr-336	1019	29	of	of	ADP
ftr-336	1019	30	the	the	DET
ftr-336	1019	31	time	time	NOUN
ftr-336	1019	32	.	.	PUNCT
ftr-336	1020	1	for	for	ADP
ftr-336	1020	2	investments	investment	NOUN
ftr-336	1020	3	in	in	ADP
ftr-336	1020	4	tax	tax	NOUN
ftr-336	1020	5	shelters	shelter	NOUN
ftr-336	1020	6	specifically	specifically	ADV
ftr-336	1020	7	,	,	PUNCT
ftr-336	1020	8	spouses	spouse	NOUN
ftr-336	1020	9	who	who	PRON
ftr-336	1020	10	had	have	AUX
ftr-336	1020	11	invested	invest	VERB
ftr-336	1020	12	in	in	ADP
ftr-336	1020	13	tax	tax	NOUN
ftr-336	1020	14	shelters	shelter	NOUN
ftr-336	1020	15	appealed	appeal	VERB
ftr-336	1020	16	an	an	DET
ftr-336	1020	17	irs	irs	PROPN
ftr-336	1020	18	denial	denial	NOUN
ftr-336	1020	19	of	of	ADP
ftr-336	1020	20	relief	relief	NOUN
ftr-336	1020	21	fifty	fifty	NUM
ftr-336	1020	22	times	time	NOUN
ftr-336	1020	23	.	.	PUNCT
ftr-336	1021	1	requesting	request	VERB
ftr-336	1021	2	spouses	spouse	NOUN
ftr-336	1021	3	involved	involve	VERB
ftr-336	1021	4	with	with	ADP
ftr-336	1021	5	the	the	DET
ftr-336	1021	6	invalidation	invalidation	NOUN
ftr-336	1021	7	of	of	ADP
ftr-336	1021	8	tax	tax	NOUN
ftr-336	1021	9	shelters	shelter	NOUN
ftr-336	1021	10	were	be	AUX
ftr-336	1021	11	granted	grant	VERB
ftr-336	1021	12	relief	relief	NOUN
ftr-336	1021	13	28.0	28.0	NUM
ftr-336	1021	14	percent	percent	NOUN
ftr-336	1021	15	of	of	ADP
ftr-336	1021	16	the	the	DET
ftr-336	1021	17	time	time	NOUN
ftr-336	1021	18	.	.	PUNCT
ftr-336	1022	1	one	one	NUM
ftr-336	1022	2	law	law	NOUN
ftr-336	1022	3	firm	firm	NOUN
ftr-336	1022	4	,	,	PUNCT
ftr-336	1022	5	merriam	merriam	PROPN
ftr-336	1022	6	,	,	PUNCT
ftr-336	1022	7	pierson	pierson	PROPN
ftr-336	1022	8	,	,	PUNCT
ftr-336	1022	9	and	and	CCONJ
ftr-336	1022	10	gellner	gellner	NOUN
ftr-336	1022	11	,	,	PUNCT
ftr-336	1022	12	litigated	litigate	VERB
ftr-336	1022	13	sixteen	sixteen	NUM
ftr-336	1022	14	cases	case	NOUN
ftr-336	1022	15	that	that	PRON
ftr-336	1022	16	arose	arise	VERB
ftr-336	1022	17	from	from	ADP
ftr-336	1022	18	tax	tax	NOUN
ftr-336	1022	19	shelters	shelter	NOUN
ftr-336	1022	20	,	,	PUNCT
ftr-336	1022	21	each	each	PRON
ftr-336	1022	22	involving	involve	VERB
ftr-336	1022	23	buyers	buyer	NOUN
ftr-336	1022	24	of	of	ADP
ftr-336	1022	25	interests	interest	NOUN
ftr-336	1022	26	in	in	ADP
ftr-336	1022	27	fraudulent	fraudulent	ADJ
ftr-336	1022	28	partnerships	partnership	NOUN
ftr-336	1022	29	,	,	PUNCT
ftr-336	1022	30	and	and	CCONJ
ftr-336	1022	31	won	win	VERB
ftr-336	1022	32	one	one	NUM
ftr-336	1022	33	case	case	NOUN
ftr-336	1022	34	in	in	ADP
ftr-336	1022	35	which	which	PRON
ftr-336	1022	36	the	the	DET
ftr-336	1022	37	irs	irs	PROPN
ftr-336	1022	38	conceded	concede	VERB
ftr-336	1022	39	it	it	PRON
ftr-336	1022	40	did	do	AUX
ftr-336	1022	41	not	not	PART
ftr-336	1022	42	prove	prove	VERB
ftr-336	1022	43	the	the	DET
ftr-336	1022	44	requesting	request	VERB
ftr-336	1022	45	spouse	spouse	NOUN
ftr-336	1022	46	had	have	VERB
ftr-336	1022	47	actual	actual	ADJ
ftr-336	1022	48	knowledge	knowledge	NOUN
ftr-336	1022	49	of	of	ADP
ftr-336	1022	50	the	the	DET
ftr-336	1022	51	investment	investment	NOUN
ftr-336	1022	52	and	and	CCONJ
ftr-336	1022	53	three	three	NUM
ftr-336	1022	54	cases	case	NOUN
ftr-336	1022	55	for	for	ADP
ftr-336	1022	56	litigation	litigation	NOUN
ftr-336	1022	57	costs	cost	NOUN
ftr-336	1022	58	because	because	SCONJ
ftr-336	1022	59	the	the	DET
ftr-336	1022	60	irs	irs	PROPN
ftr-336	1022	61	did	do	AUX
ftr-336	1022	62	not	not	PART
ftr-336	1022	63	initially	initially	ADV
ftr-336	1022	64	grant	grant	VERB
ftr-336	1022	65	relief	relief	NOUN
ftr-336	1022	66	.	.	PUNCT
ftr-336	1023	1	in	in	ADP
ftr-336	1023	2	general	general	ADJ
ftr-336	1023	3	,	,	PUNCT
ftr-336	1023	4	a	a	DET
ftr-336	1023	5	significant	significant	ADJ
ftr-336	1023	6	source	source	NOUN
ftr-336	1023	7	of	of	ADP
ftr-336	1023	8	tax	tax	NOUN
ftr-336	1023	9	avoidance	avoidance	NOUN
ftr-336	1023	10	is	be	AUX
ftr-336	1023	11	self	self	NOUN
ftr-336	1023	12	-	-	PUNCT
ftr-336	1023	13	employment	employment	NOUN
ftr-336	1023	14	income	income	NOUN
ftr-336	1023	15	.	.	PUNCT
ftr-336	1024	1	self	self	NOUN
ftr-336	1024	2	-	-	PUNCT
ftr-336	1024	3	employed	employ	VERB
ftr-336	1024	4	taxpayers	taxpayer	NOUN
ftr-336	1024	5	have	have	VERB
ftr-336	1024	6	relatively	relatively	ADV
ftr-336	1024	7	low	low	ADJ
ftr-336	1024	8	overall	overall	ADJ
ftr-336	1024	9	compliance	compliance	NOUN
ftr-336	1024	10	rates	rate	NOUN
ftr-336	1024	11	,	,	PUNCT
ftr-336	1024	12	at	at	ADP
ftr-336	1024	13	43	43	NUM
ftr-336	1024	14	percent	percent	NOUN
ftr-336	1024	15	,	,	PUNCT
ftr-336	1024	16	compared	compare	VERB
ftr-336	1024	17	to	to	ADP
ftr-336	1024	18	those	those	PRON
ftr-336	1024	19	who	who	PRON
ftr-336	1024	20	earn	earn	VERB
ftr-336	1024	21	wages	wage	NOUN
ftr-336	1024	22	,	,	PUNCT
ftr-336	1024	23	where	where	SCONJ
ftr-336	1024	24	taxpayers	taxpayer	NOUN
ftr-336	1024	25	pay	pay	VERB
ftr-336	1024	26	approximately	approximately	ADV
ftr-336	1024	27	98	98	NUM
ftr-336	1024	28	percent	percent	NOUN
ftr-336	1024	29	of	of	ADP
ftr-336	1024	30	their	their	PRON
ftr-336	1024	31	taxes.182	taxes.182	NOUN
ftr-336	1024	32	because	because	SCONJ
ftr-336	1024	33	of	of	ADP
ftr-336	1024	34	these	these	DET
ftr-336	1024	35	lower	low	ADJ
ftr-336	1024	36	compliance	compliance	NOUN
ftr-336	1024	37	rates	rate	NOUN
ftr-336	1024	38	,	,	PUNCT
ftr-336	1024	39	self	self	NOUN
ftr-336	1024	40	-	-	PUNCT
ftr-336	1024	41	employed	employ	VERB
ftr-336	1024	42	spouses	spouse	NOUN
ftr-336	1024	43	might	might	AUX
ftr-336	1024	44	unfairly	unfairly	ADV
ftr-336	1024	45	leave	leave	VERB
ftr-336	1024	46	their	their	PRON
ftr-336	1024	47	mates	mate	NOUN
ftr-336	1024	48	with	with	ADP
ftr-336	1024	49	unpaid	unpaid	ADJ
ftr-336	1024	50	tax	tax	NOUN
ftr-336	1024	51	bills	bill	NOUN
ftr-336	1024	52	.	.	PUNCT
ftr-336	1025	1	in	in	ADP
ftr-336	1025	2	103	103	NUM
ftr-336	1025	3	cases	case	NOUN
ftr-336	1025	4	,	,	PUNCT
ftr-336	1025	5	or	or	CCONJ
ftr-336	1025	6	23.2	23.2	NUM
ftr-336	1025	7	percent	percent	NOUN
ftr-336	1025	8	of	of	ADP
ftr-336	1025	9	all	all	DET
ftr-336	1025	10	section	section	NOUN
ftr-336	1025	11	6015	6015	NUM
ftr-336	1025	12	cases	case	NOUN
ftr-336	1025	13	,	,	PUNCT
ftr-336	1025	14	the	the	DET
ftr-336	1025	15	non	non	ADJ
ftr-336	1025	16	-	-	ADJ
ftr-336	1025	17	requesting	request	VERB
ftr-336	1025	18	spouse	spouse	NOUN
ftr-336	1025	19	was	be	AUX
ftr-336	1025	20	self	self	NOUN
ftr-336	1025	21	-	-	PUNCT
ftr-336	1025	22	employed	employ	VERB
ftr-336	1025	23	and	and	CCONJ
ftr-336	1025	24	courts	court	NOUN
ftr-336	1025	25	granted	grant	VERB
ftr-336	1025	26	relief	relief	NOUN
ftr-336	1025	27	in	in	ADP
ftr-336	1025	28	50.5	50.5	NUM
ftr-336	1025	29	percent	percent	NOUN
ftr-336	1025	30	.	.	PUNCT
ftr-336	1026	1	on	on	ADP
ftr-336	1026	2	the	the	DET
ftr-336	1026	3	other	other	ADJ
ftr-336	1026	4	hand	hand	NOUN
ftr-336	1026	5	,	,	PUNCT
ftr-336	1026	6	in	in	ADP
ftr-336	1026	7	twenty	twenty	NUM
ftr-336	1026	8	-	-	PUNCT
ftr-336	1026	9	seven	seven	NUM
ftr-336	1026	10	cases	case	NOUN
ftr-336	1026	11	,	,	PUNCT
ftr-336	1026	12	6.1	6.1	NUM
ftr-336	1026	13	percent	percent	NOUN
ftr-336	1026	14	,	,	PUNCT
ftr-336	1026	15	the	the	DET
ftr-336	1026	16	requesting	request	VERB
ftr-336	1026	17	spouse	spouse	NOUN
ftr-336	1026	18	was	be	AUX
ftr-336	1026	19	self	self	NOUN
ftr-336	1026	20	-	-	PUNCT
ftr-336	1026	21	employed	employ	VERB
ftr-336	1026	22	and	and	CCONJ
ftr-336	1026	23	,	,	PUNCT
ftr-336	1026	24	in	in	ADP
ftr-336	1026	25	that	that	DET
ftr-336	1026	26	context	context	NOUN
ftr-336	1026	27	,	,	PUNCT
ftr-336	1026	28	won	win	VERB
ftr-336	1026	29	relief	relief	NOUN
ftr-336	1026	30	in	in	ADP
ftr-336	1026	31	only	only	ADV
ftr-336	1026	32	22.2	22.2	NUM
ftr-336	1026	33	percent	percent	NOUN
ftr-336	1026	34	.	.	PUNCT
ftr-336	1027	1	thus	thus	ADV
ftr-336	1027	2	,	,	PUNCT
ftr-336	1027	3	self	self	NOUN
ftr-336	1027	4	-	-	PUNCT
ftr-336	1027	5	employment	employment	NOUN
ftr-336	1027	6	by	by	ADP
ftr-336	1027	7	non	non	ADJ
ftr-336	1027	8	-	-	ADJ
ftr-336	1027	9	requesting	requesting	ADJ
ftr-336	1027	10	spouses	spouse	NOUN
ftr-336	1027	11	appears	appear	VERB
ftr-336	1027	12	to	to	PART
ftr-336	1027	13	increase	increase	VERB
ftr-336	1027	14	the	the	DET
ftr-336	1027	15	chance	chance	NOUN
ftr-336	1027	16	of	of	ADP
ftr-336	1027	17	relief	relief	NOUN
ftr-336	1027	18	being	be	AUX
ftr-336	1027	19	granted	grant	VERB
ftr-336	1027	20	while	while	SCONJ
ftr-336	1027	21	the	the	DET
ftr-336	1027	22	self	self	NOUN
ftr-336	1027	23	-	-	PUNCT
ftr-336	1027	24	employment	employment	NOUN
ftr-336	1027	25	of	of	ADP
ftr-336	1027	26	requesting	request	VERB
ftr-336	1027	27	spouses	spouse	NOUN
ftr-336	1027	28	decrease	decrease	VERB
ftr-336	1027	29	it	it	PRON
ftr-336	1027	30	.	.	PUNCT
ftr-336	1028	1	who	who	PRON
ftr-336	1028	2	prepares	prepare	VERB
ftr-336	1028	3	the	the	DET
ftr-336	1028	4	couple	couple	NOUN
ftr-336	1028	5	’s	’s	PART
ftr-336	1028	6	tax	tax	NOUN
ftr-336	1028	7	return	return	NOUN
ftr-336	1028	8	may	may	AUX
ftr-336	1028	9	also	also	ADV
ftr-336	1028	10	play	play	VERB
ftr-336	1028	11	a	a	DET
ftr-336	1028	12	role	role	NOUN
ftr-336	1028	13	in	in	ADP
ftr-336	1028	14	how	how	SCONJ
ftr-336	1028	15	a	a	DET
ftr-336	1028	16	court	court	NOUN
ftr-336	1028	17	will	will	AUX
ftr-336	1028	18	perceive	perceive	VERB
ftr-336	1028	19	the	the	DET
ftr-336	1028	20	source	source	NOUN
ftr-336	1028	21	of	of	ADP
ftr-336	1028	22	liability	liability	NOUN
ftr-336	1028	23	.	.	PUNCT
ftr-336	1029	1	for	for	ADP
ftr-336	1029	2	the	the	DET
ftr-336	1029	3	following	follow	VERB
ftr-336	1029	4	chart	chart	NOUN
ftr-336	1029	5	,	,	PUNCT
ftr-336	1029	6	twentyseven	twentyseven	ADJ
ftr-336	1029	7	returns	return	NOUN
ftr-336	1029	8	were	be	AUX
ftr-336	1029	9	counted	count	VERB
ftr-336	1029	10	as	as	SCONJ
ftr-336	1029	11	both	both	DET
ftr-336	1029	12	spouse	spouse	NOUN
ftr-336	1029	13	-	-	PUNCT
ftr-336	1029	14	prepared	prepare	VERB
ftr-336	1029	15	and	and	CCONJ
ftr-336	1029	16	professional	professional	ADJ
ftr-336	1029	17	/	/	SYM
ftr-336	1029	18	software	software	NOUN
ftr-336	1029	19	prepared	prepare	VERB
ftr-336	1029	20	if	if	SCONJ
ftr-336	1029	21	one	one	NUM
ftr-336	1029	22	spouse	spouse	NOUN
ftr-336	1029	23	was	be	AUX
ftr-336	1029	24	stated	state	VERB
ftr-336	1029	25	to	to	PART
ftr-336	1029	26	work	work	VERB
ftr-336	1029	27	closely	closely	ADV
ftr-336	1029	28	with	with	ADP
ftr-336	1029	29	the	the	DET
ftr-336	1029	30	return	return	NOUN
ftr-336	1029	31	preparer	preparer	NOUN
ftr-336	1029	32	or	or	CCONJ
ftr-336	1029	33	to	to	PART
ftr-336	1029	34	use	use	VERB
ftr-336	1029	35	the	the	DET
ftr-336	1029	36	software	software	NOUN
ftr-336	1029	37	.	.	PUNCT
ftr-336	1030	1	181	181	X
ftr-336	1030	2	.	.	PUNCT
ftr-336	1031	1	underreporting	underreporte	VERB
ftr-336	1031	2	of	of	ADP
ftr-336	1031	3	the	the	DET
ftr-336	1031	4	individual	individual	ADJ
ftr-336	1031	5	income	income	NOUN
ftr-336	1031	6	tax	tax	NOUN
ftr-336	1031	7	constitutes	constitute	VERB
ftr-336	1031	8	$	$	SYM
ftr-336	1031	9	235	235	NUM
ftr-336	1031	10	billion	billion	NUM
ftr-336	1031	11	and	and	CCONJ
ftr-336	1031	12	the	the	DET
ftr-336	1031	13	underpayment	underpayment	NOUN
ftr-336	1031	14	of	of	ADP
ftr-336	1031	15	all	all	DET
ftr-336	1031	16	taxes	taxis	NOUN
ftr-336	1031	17	is	be	AUX
ftr-336	1031	18	$	$	SYM
ftr-336	1031	19	46	46	NUM
ftr-336	1031	20	billion	billion	NUM
ftr-336	1031	21	.	.	PUNCT
ftr-336	1032	1	irs	irs	PROPN
ftr-336	1032	2	news	news	NOUN
ftr-336	1032	3	release	release	NOUN
ftr-336	1032	4	,	,	PUNCT
ftr-336	1032	5	irs	irs	PROPN
ftr-336	1032	6	estimates	estimate	VERB
ftr-336	1032	7	$	$	SYM
ftr-336	1032	8	450	450	NUM
ftr-336	1032	9	billion	billion	NUM
ftr-336	1032	10	gross	gross	ADJ
ftr-336	1032	11	tax	tax	NOUN
ftr-336	1032	12	gap	gap	NOUN
ftr-336	1032	13	for	for	ADP
ftr-336	1032	14	2006	2006	NUM
ftr-336	1032	15	,	,	PUNCT
ftr-336	1032	16	table	table	NOUN
ftr-336	1032	17	1	1	NUM
ftr-336	1032	18	,	,	PUNCT
ftr-336	1032	19	2012	2012	NUM
ftr-336	1032	20	tnt	tnt	PROPN
ftr-336	1032	21	5	5	NUM
ftr-336	1032	22	-	-	SYM
ftr-336	1032	23	51	51	NUM
ftr-336	1032	24	.	.	PUNCT
ftr-336	1032	25	182	182	NUM
ftr-336	1032	26	.	.	PUNCT
ftr-336	1033	1	irs	irs	PROPN
ftr-336	1033	2	news	news	NOUN
ftr-336	1033	3	release	release	NOUN
ftr-336	1033	4	,	,	PUNCT
ftr-336	1033	5	irs	irs	PROPN
ftr-336	1033	6	updates	update	VERB
ftr-336	1033	7	tax	tax	NOUN
ftr-336	1033	8	gap	gap	NOUN
ftr-336	1033	9	estimates	estimate	NOUN
ftr-336	1033	10	,	,	PUNCT
ftr-336	1033	11	ir	ir	PROPN
ftr-336	1033	12	2006	2006	NUM
ftr-336	1033	13	-	-	SYM
ftr-336	1033	14	28	28	NUM
ftr-336	1033	15	(	(	PUNCT
ftr-336	1033	16	feb	feb	PROPN
ftr-336	1033	17	.	.	PROPN
ftr-336	1033	18	14	14	NUM
ftr-336	1033	19	,	,	PUNCT
ftr-336	1033	20	2006	2006	NUM
ftr-336	1033	21	)	)	PUNCT
ftr-336	1033	22	(	(	PUNCT
ftr-336	1033	23	accompanying	accompany	VERB
ftr-336	1033	24	charts	chart	NOUN
ftr-336	1033	25	)	)	PUNCT
ftr-336	1033	26	.	.	PUNCT
ftr-336	1034	1	nina	nina	PROPN
ftr-336	1034	2	olson	olson	PROPN
ftr-336	1034	3	,	,	PUNCT
ftr-336	1034	4	olson	olson	NOUN
ftr-336	1034	5	testifies	testify	VERB
ftr-336	1034	6	on	on	ADP
ftr-336	1034	7	fairness	fairness	NOUN
ftr-336	1034	8	in	in	ADP
ftr-336	1034	9	irs	irs	PROPN
ftr-336	1034	10	enforcement	enforcement	NOUN
ftr-336	1034	11	,	,	PUNCT
ftr-336	1034	12	2007	2007	NUM
ftr-336	1034	13	tnt	tnt	PROPN
ftr-336	1034	14	44–28	44–28	PROPN
ftr-336	1034	15	.	.	PUNCT
ftr-336	1035	1	2012	2012	NUM
ftr-336	1035	2	]	]	PUNCT
ftr-336	1035	3	empirical	empirical	ADJ
ftr-336	1035	4	study	study	NOUN
ftr-336	1035	5	of	of	ADP
ftr-336	1035	6	innocent	innocent	ADJ
ftr-336	1035	7	spouse	spouse	NOUN
ftr-336	1035	8	relief	relief	NOUN
ftr-336	1035	9	671	671	NUM
ftr-336	1035	10	return	return	NOUN
ftr-336	1035	11	preparer	preparer	NOUN
ftr-336	1035	12	wife	wife	NOUN
ftr-336	1035	13	prepares	prepare	VERB
ftr-336	1035	14	&	&	CCONJ
ftr-336	1035	15	seeks	seek	VERB
ftr-336	1035	16	relief	relief	NOUN
ftr-336	1035	17	wife	wife	NOUN
ftr-336	1035	18	prepares/	prepares/	NUM
ftr-336	1035	19	husband	husband	NOUN
ftr-336	1035	20	seeks	seek	VERB
ftr-336	1035	21	relief	relief	NOUN
ftr-336	1035	22	husband	husband	NOUN
ftr-336	1035	23	prepares	prepare	VERB
ftr-336	1035	24	&	&	CCONJ
ftr-336	1035	25	seeks	seek	VERB
ftr-336	1035	26	relief	relief	NOUN
ftr-336	1035	27	husband	husband	NOUN
ftr-336	1035	28	prepares/	prepares/	NUM
ftr-336	1035	29	wife	wife	NOUN
ftr-336	1035	30	seeks	seek	VERB
ftr-336	1035	31	relief	relief	NOUN
ftr-336	1035	32	professional	professional	ADJ
ftr-336	1035	33	preparer	preparer	NOUN
ftr-336	1035	34	/software	/software	PUNCT
ftr-336	1035	35	shelter	shelter	NOUN
ftr-336	1035	36	promoter	promoter	NOUN
ftr-336	1035	37	number	number	NOUN
ftr-336	1035	38	of	of	ADP
ftr-336	1035	39	cases	case	NOUN
ftr-336	1035	40	17	17	NUM
ftr-336	1035	41	8	8	NUM
ftr-336	1035	42	13	13	NUM
ftr-336	1035	43	42	42	NUM
ftr-336	1035	44	135	135	NUM
ftr-336	1035	45	17	17	NUM
ftr-336	1035	46	percentage	percentage	NOUN
ftr-336	1035	47	of	of	ADP
ftr-336	1035	48	cases	case	NOUN
ftr-336	1035	49	3.8	3.8	NUM
ftr-336	1035	50	%	%	NOUN
ftr-336	1035	51	1.8	1.8	NUM
ftr-336	1035	52	%	%	NOUN
ftr-336	1035	53	2.9	2.9	NUM
ftr-336	1035	54	%	%	NOUN
ftr-336	1035	55	9.5	9.5	NUM
ftr-336	1035	56	%	%	NOUN
ftr-336	1035	57	30.4	30.4	NUM
ftr-336	1035	58	%	%	NOUN
ftr-336	1035	59	3.8	3.8	NUM
ftr-336	1035	60	%	%	NOUN
ftr-336	1035	61	number	number	NOUN
ftr-336	1035	62	won	win	VERB
ftr-336	1035	63	6	6	NUM
ftr-336	1035	64	6	6	NUM
ftr-336	1035	65	3	3	NUM
ftr-336	1035	66	22	22	NUM
ftr-336	1035	67	50	50	NUM
ftr-336	1035	68	5	5	NUM
ftr-336	1035	69	winning	win	VERB
ftr-336	1035	70	percentage	percentage	NOUN
ftr-336	1035	71	35.3	35.3	NUM
ftr-336	1035	72	%	%	NOUN
ftr-336	1035	73	75.0	75.0	NUM
ftr-336	1035	74	%	%	NOUN
ftr-336	1035	75	23.1	23.1	NUM
ftr-336	1035	76	%	%	NOUN
ftr-336	1035	77	52.4	52.4	NUM
ftr-336	1035	78	%	%	NOUN
ftr-336	1035	79	37.0	37.0	NUM
ftr-336	1035	80	%	%	NOUN
ftr-336	1035	81	29.4	29.4	NUM
ftr-336	1035	82	%	%	NOUN
ftr-336	1035	83	in	in	ADP
ftr-336	1035	84	239	239	NUM
ftr-336	1035	85	,	,	PUNCT
ftr-336	1035	86	or	or	CCONJ
ftr-336	1035	87	53.8	53.8	NUM
ftr-336	1035	88	percent	percent	NOUN
ftr-336	1035	89	,	,	PUNCT
ftr-336	1035	90	of	of	ADP
ftr-336	1035	91	section	section	NOUN
ftr-336	1035	92	6015	6015	NUM
ftr-336	1035	93	cases	case	NOUN
ftr-336	1035	94	,	,	PUNCT
ftr-336	1035	95	the	the	DET
ftr-336	1035	96	court	court	NOUN
ftr-336	1035	97	did	do	AUX
ftr-336	1035	98	not	not	PART
ftr-336	1035	99	indicate	indicate	VERB
ftr-336	1035	100	who	who	PRON
ftr-336	1035	101	prepared	prepare	VERB
ftr-336	1035	102	the	the	DET
ftr-336	1035	103	return	return	NOUN
ftr-336	1035	104	.	.	PUNCT
ftr-336	1036	1	however	however	ADV
ftr-336	1036	2	,	,	PUNCT
ftr-336	1036	3	in	in	ADP
ftr-336	1036	4	thirty	thirty	NUM
ftr-336	1036	5	cases	case	NOUN
ftr-336	1036	6	that	that	PRON
ftr-336	1036	7	do	do	AUX
ftr-336	1036	8	make	make	VERB
ftr-336	1036	9	this	this	DET
ftr-336	1036	10	observation	observation	NOUN
ftr-336	1036	11	,	,	PUNCT
ftr-336	1036	12	the	the	DET
ftr-336	1036	13	spouse	spouse	NOUN
ftr-336	1036	14	seeking	seek	VERB
ftr-336	1036	15	relief	relief	NOUN
ftr-336	1036	16	also	also	ADV
ftr-336	1036	17	prepared	prepare	VERB
ftr-336	1036	18	the	the	DET
ftr-336	1036	19	return	return	NOUN
ftr-336	1036	20	.	.	PUNCT
ftr-336	1037	1	in	in	ADP
ftr-336	1037	2	these	these	DET
ftr-336	1037	3	cases	case	NOUN
ftr-336	1037	4	,	,	PUNCT
ftr-336	1037	5	the	the	DET
ftr-336	1037	6	requesting	request	VERB
ftr-336	1037	7	spouse	spouse	NOUN
ftr-336	1037	8	’s	’s	PART
ftr-336	1037	9	success	success	NOUN
ftr-336	1037	10	rate	rate	NOUN
ftr-336	1037	11	was	be	AUX
ftr-336	1037	12	30	30	NUM
ftr-336	1037	13	percent	percent	NOUN
ftr-336	1037	14	,	,	PUNCT
ftr-336	1037	15	but	but	CCONJ
ftr-336	1037	16	women	woman	NOUN
ftr-336	1037	17	did	do	VERB
ftr-336	1037	18	significantly	significantly	ADV
ftr-336	1037	19	better	well	ADV
ftr-336	1037	20	than	than	ADP
ftr-336	1037	21	men	man	NOUN
ftr-336	1037	22	.	.	PUNCT
ftr-336	1038	1	on	on	ADP
ftr-336	1038	2	the	the	DET
ftr-336	1038	3	other	other	ADJ
ftr-336	1038	4	hand	hand	NOUN
ftr-336	1038	5	,	,	PUNCT
ftr-336	1038	6	a	a	DET
ftr-336	1038	7	wife	wife	NOUN
ftr-336	1038	8	requesting	request	VERB
ftr-336	1038	9	relief	relief	NOUN
ftr-336	1038	10	when	when	SCONJ
ftr-336	1038	11	her	her	PRON
ftr-336	1038	12	husband	husband	NOUN
ftr-336	1038	13	prepared	prepare	VERB
ftr-336	1038	14	the	the	DET
ftr-336	1038	15	return	return	NOUN
ftr-336	1038	16	won	win	VERB
ftr-336	1038	17	52.4	52.4	NUM
ftr-336	1038	18	percent	percent	NOUN
ftr-336	1038	19	of	of	ADP
ftr-336	1038	20	the	the	DET
ftr-336	1038	21	time	time	NOUN
ftr-336	1038	22	,	,	PUNCT
ftr-336	1038	23	but	but	CCONJ
ftr-336	1038	24	a	a	DET
ftr-336	1038	25	husband	husband	NOUN
ftr-336	1038	26	requesting	request	VERB
ftr-336	1038	27	relief	relief	NOUN
ftr-336	1038	28	when	when	SCONJ
ftr-336	1038	29	his	his	PRON
ftr-336	1038	30	wife	wife	NOUN
ftr-336	1038	31	prepared	prepare	VERB
ftr-336	1038	32	the	the	DET
ftr-336	1038	33	return	return	NOUN
ftr-336	1038	34	won	win	VERB
ftr-336	1038	35	75	75	NUM
ftr-336	1038	36	percent	percent	NOUN
ftr-336	1038	37	of	of	ADP
ftr-336	1038	38	the	the	DET
ftr-336	1038	39	time	time	NOUN
ftr-336	1038	40	.	.	PUNCT
ftr-336	1039	1	spouses	spouse	NOUN
ftr-336	1039	2	’	'	PUNCT
ftr-336	1039	3	success	success	NOUN
ftr-336	1039	4	rate	rate	NOUN
ftr-336	1039	5	when	when	SCONJ
ftr-336	1039	6	a	a	DET
ftr-336	1039	7	shelter	shelter	NOUN
ftr-336	1039	8	promoter	promoter	NOUN
ftr-336	1039	9	prepared	prepare	VERB
ftr-336	1039	10	the	the	DET
ftr-336	1039	11	return	return	NOUN
ftr-336	1039	12	is	be	AUX
ftr-336	1039	13	less	less	ADJ
ftr-336	1039	14	than	than	ADP
ftr-336	1039	15	spouses	spouse	NOUN
ftr-336	1039	16	’	'	PUNCT
ftr-336	1039	17	success	success	NOUN
ftr-336	1039	18	rate	rate	NOUN
ftr-336	1039	19	in	in	ADP
ftr-336	1039	20	cases	case	NOUN
ftr-336	1039	21	involving	involve	VERB
ftr-336	1039	22	tax	tax	NOUN
ftr-336	1039	23	shelter	shelter	NOUN
ftr-336	1039	24	investments	investment	NOUN
ftr-336	1039	25	generally	generally	ADV
ftr-336	1039	26	.	.	PUNCT
ftr-336	1040	1	as	as	SCONJ
ftr-336	1040	2	shown	show	VERB
ftr-336	1040	3	below	below	ADP
ftr-336	1040	4	,	,	PUNCT
ftr-336	1040	5	who	who	PRON
ftr-336	1040	6	handled	handle	VERB
ftr-336	1040	7	family	family	NOUN
ftr-336	1040	8	finances	finance	NOUN
ftr-336	1040	9	was	be	AUX
ftr-336	1040	10	used	use	VERB
ftr-336	1040	11	as	as	ADP
ftr-336	1040	12	an	an	DET
ftr-336	1040	13	indicator	indicator	NOUN
ftr-336	1040	14	of	of	ADP
ftr-336	1040	15	knowledge	knowledge	NOUN
ftr-336	1040	16	of	of	ADP
ftr-336	1040	17	the	the	DET
ftr-336	1040	18	source	source	NOUN
ftr-336	1040	19	of	of	ADP
ftr-336	1040	20	the	the	DET
ftr-336	1040	21	liability	liability	NOUN
ftr-336	1040	22	in	in	ADP
ftr-336	1040	23	34.7	34.7	NUM
ftr-336	1040	24	percent	percent	NOUN
ftr-336	1040	25	of	of	ADP
ftr-336	1040	26	cases	case	NOUN
ftr-336	1040	27	.	.	PUNCT
ftr-336	1041	1	family	family	NOUN
ftr-336	1041	2	finances	finance	NOUN
ftr-336	1041	3	wife	wife	NOUN
ftr-336	1041	4	controls	control	VERB
ftr-336	1041	5	finances	finance	NOUN
ftr-336	1041	6	&	&	CCONJ
ftr-336	1041	7	seeks	seek	VERB
ftr-336	1041	8	relief	relief	NOUN
ftr-336	1041	9	wife	wife	NOUN
ftr-336	1041	10	controls	control	VERB
ftr-336	1041	11	finances	finance	NOUN
ftr-336	1041	12	/	/	SYM
ftr-336	1041	13	husband	husband	NOUN
ftr-336	1041	14	seeks	seek	VERB
ftr-336	1041	15	relief	relief	NOUN
ftr-336	1041	16	husband	husband	NOUN
ftr-336	1041	17	controls	control	VERB
ftr-336	1041	18	finances	finance	NOUN
ftr-336	1041	19	&	&	CCONJ
ftr-336	1041	20	seeks	seek	VERB
ftr-336	1041	21	relief	relief	NOUN
ftr-336	1041	22	husband	husband	NOUN
ftr-336	1041	23	controls	control	VERB
ftr-336	1041	24	finances	finance	NOUN
ftr-336	1041	25	/	/	SYM
ftr-336	1041	26	wife	wife	NOUN
ftr-336	1041	27	seeks	seek	VERB
ftr-336	1041	28	relief	relief	NOUN
ftr-336	1041	29	separate	separate	ADJ
ftr-336	1041	30	finances	finance	NOUN
ftr-336	1041	31	both	both	DET
ftr-336	1041	32	controlled	control	VERB
ftr-336	1041	33	number	number	NOUN
ftr-336	1041	34	of	of	ADP
ftr-336	1041	35	cases	case	NOUN
ftr-336	1041	36	39	39	NUM
ftr-336	1041	37	13	13	NUM
ftr-336	1041	38	2	2	NUM
ftr-336	1041	39	73	73	NUM
ftr-336	1041	40	12	12	NUM
ftr-336	1041	41	15	15	NUM
ftr-336	1041	42	percentage	percentage	NOUN
ftr-336	1041	43	of	of	ADP
ftr-336	1041	44	cases	case	NOUN
ftr-336	1041	45	25.3	25.3	NUM
ftr-336	1041	46	%	%	NOUN
ftr-336	1041	47	8.4	8.4	NUM
ftr-336	1041	48	%	%	NOUN
ftr-336	1041	49	1.3	1.3	NUM
ftr-336	1041	50	%	%	NOUN
ftr-336	1041	51	47.4	47.4	NUM
ftr-336	1041	52	%	%	NOUN
ftr-336	1041	53	7.8	7.8	NUM
ftr-336	1041	54	%	%	NOUN
ftr-336	1041	55	9.7	9.7	NUM
ftr-336	1041	56	%	%	NOUN
ftr-336	1041	57	number	number	NOUN
ftr-336	1041	58	won	win	VERB
ftr-336	1041	59	10	10	NUM
ftr-336	1041	60	5	5	NUM
ftr-336	1041	61	0	0	NUM
ftr-336	1041	62	43	43	NUM
ftr-336	1041	63	11	11	NUM
ftr-336	1041	64	2	2	NUM
ftr-336	1041	65	winning	win	VERB
ftr-336	1041	66	percentage	percentage	NOUN
ftr-336	1041	67	25.6	25.6	NUM
ftr-336	1041	68	%	%	NOUN
ftr-336	1041	69	38.5	38.5	NUM
ftr-336	1041	70	%	%	NOUN
ftr-336	1041	71	0	0	NUM
ftr-336	1041	72	%	%	NOUN
ftr-336	1041	73	58.9	58.9	NUM
ftr-336	1041	74	%	%	NOUN
ftr-336	1041	75	91.7	91.7	NUM
ftr-336	1041	76	%	%	NOUN
ftr-336	1041	77	13.3	13.3	NUM
ftr-336	1041	78	%	%	NOUN
ftr-336	1041	79	judges	judge	NOUN
ftr-336	1041	80	noted	note	VERB
ftr-336	1041	81	most	most	ADV
ftr-336	1041	82	frequently	frequently	ADV
ftr-336	1041	83	when	when	SCONJ
ftr-336	1041	84	the	the	DET
ftr-336	1041	85	husband	husband	NOUN
ftr-336	1041	86	controlled	control	VERB
ftr-336	1041	87	the	the	DET
ftr-336	1041	88	finances	finance	NOUN
ftr-336	1041	89	and	and	CCONJ
ftr-336	1041	90	the	the	DET
ftr-336	1041	91	wife	wife	NOUN
ftr-336	1041	92	sought	seek	VERB
ftr-336	1041	93	relief	relief	NOUN
ftr-336	1041	94	,	,	PUNCT
ftr-336	1041	95	and	and	CCONJ
ftr-336	1041	96	they	they	PRON
ftr-336	1041	97	granted	grant	VERB
ftr-336	1041	98	relief	relief	NOUN
ftr-336	1041	99	in	in	ADP
ftr-336	1041	100	these	these	DET
ftr-336	1041	101	cases	case	NOUN
ftr-336	1041	102	58.9	58.9	NUM
ftr-336	1041	103	percent	percent	NOUN
ftr-336	1041	104	of	of	ADP
ftr-336	1041	105	672	672	NUM
ftr-336	1041	106	florid	florid	ADJ
ftr-336	1041	107	tax	tax	NOUN
ftr-336	1041	108	review	review	NOUN
ftr-336	1042	1	[	[	X
ftr-336	1042	2	vol.12:8	vol.12:8	NOUN
ftr-336	1042	3	the	the	DET
ftr-336	1042	4	time.183	time.183	NOUN
ftr-336	1042	5	similarly	similarly	ADV
ftr-336	1042	6	,	,	PUNCT
ftr-336	1042	7	when	when	SCONJ
ftr-336	1042	8	wives	wife	NOUN
ftr-336	1042	9	controlled	control	VERB
ftr-336	1042	10	the	the	DET
ftr-336	1042	11	finances	finance	NOUN
ftr-336	1042	12	and	and	CCONJ
ftr-336	1042	13	husbands	husband	NOUN
ftr-336	1042	14	sought	seek	VERB
ftr-336	1042	15	relief	relief	NOUN
ftr-336	1042	16	,	,	PUNCT
ftr-336	1042	17	courts	court	NOUN
ftr-336	1042	18	granted	grant	VERB
ftr-336	1042	19	relief	relief	NOUN
ftr-336	1042	20	more	more	ADJ
ftr-336	1042	21	than	than	ADP
ftr-336	1042	22	the	the	DET
ftr-336	1042	23	average	average	ADJ
ftr-336	1042	24	success	success	NOUN
ftr-336	1042	25	rate.184	rate.184	NOUN
ftr-336	1042	26	courts	court	NOUN
ftr-336	1042	27	are	be	AUX
ftr-336	1042	28	most	most	ADV
ftr-336	1042	29	likely	likely	ADJ
ftr-336	1042	30	to	to	PART
ftr-336	1042	31	grant	grant	VERB
ftr-336	1042	32	relief	relief	NOUN
ftr-336	1042	33	when	when	SCONJ
ftr-336	1042	34	judges	judge	NOUN
ftr-336	1042	35	note	note	VERB
ftr-336	1042	36	that	that	SCONJ
ftr-336	1042	37	couples	couple	NOUN
ftr-336	1042	38	keep	keep	VERB
ftr-336	1042	39	their	their	PRON
ftr-336	1042	40	finances	finance	NOUN
ftr-336	1042	41	separate	separate	ADJ
ftr-336	1042	42	.	.	PUNCT
ftr-336	1043	1	if	if	SCONJ
ftr-336	1043	2	both	both	DET
ftr-336	1043	3	spouses	spouse	NOUN
ftr-336	1043	4	participate	participate	VERB
ftr-336	1043	5	in	in	ADP
ftr-336	1043	6	family	family	NOUN
ftr-336	1043	7	finances	finance	NOUN
ftr-336	1043	8	(	(	PUNCT
ftr-336	1043	9	or	or	CCONJ
ftr-336	1043	10	husbands	husband	NOUN
ftr-336	1043	11	handle	handle	VERB
ftr-336	1043	12	the	the	DET
ftr-336	1043	13	finances	finance	NOUN
ftr-336	1043	14	and	and	CCONJ
ftr-336	1043	15	then	then	ADV
ftr-336	1043	16	seek	seek	VERB
ftr-336	1043	17	relief	relief	NOUN
ftr-336	1043	18	)	)	PUNCT
ftr-336	1043	19	,	,	PUNCT
ftr-336	1043	20	relief	relief	NOUN
ftr-336	1043	21	is	be	AUX
ftr-336	1043	22	much	much	ADV
ftr-336	1043	23	harder	hard	ADJ
ftr-336	1043	24	to	to	PART
ftr-336	1043	25	obtain	obtain	VERB
ftr-336	1043	26	.	.	PUNCT
ftr-336	1044	1	similarly	similarly	ADV
ftr-336	1044	2	,	,	PUNCT
ftr-336	1044	3	although	although	SCONJ
ftr-336	1044	4	the	the	DET
ftr-336	1044	5	subset	subset	NOUN
ftr-336	1044	6	is	be	AUX
ftr-336	1044	7	small	small	ADJ
ftr-336	1044	8	,	,	PUNCT
ftr-336	1044	9	working	work	VERB
ftr-336	1044	10	in	in	ADP
ftr-336	1044	11	the	the	DET
ftr-336	1044	12	same	same	ADJ
ftr-336	1044	13	business	business	NOUN
ftr-336	1044	14	with	with	ADP
ftr-336	1044	15	the	the	DET
ftr-336	1044	16	non	non	ADJ
ftr-336	1044	17	-	-	ADJ
ftr-336	1044	18	requesting	request	VERB
ftr-336	1044	19	spouse	spouse	NOUN
ftr-336	1044	20	affects	affect	VERB
ftr-336	1044	21	the	the	DET
ftr-336	1044	22	courts	court	NOUN
ftr-336	1044	23	’	’	PART
ftr-336	1044	24	decisions	decision	NOUN
ftr-336	1044	25	,	,	PUNCT
ftr-336	1044	26	unless	unless	SCONJ
ftr-336	1044	27	the	the	DET
ftr-336	1044	28	requesting	request	VERB
ftr-336	1044	29	spouse	spouse	NOUN
ftr-336	1044	30	is	be	AUX
ftr-336	1044	31	clearly	clearly	ADV
ftr-336	1044	32	a	a	DET
ftr-336	1044	33	dependent	dependent	ADJ
ftr-336	1044	34	worker	worker	NOUN
ftr-336	1044	35	.	.	PUNCT
ftr-336	1045	1	for	for	ADP
ftr-336	1045	2	example	example	NOUN
ftr-336	1045	3	,	,	PUNCT
ftr-336	1045	4	in	in	ADP
ftr-336	1045	5	sykes	syke	NOUN
ftr-336	1045	6	v.	v.	ADP
ftr-336	1045	7	commissioner,185	commissioner,185	NOUN
ftr-336	1045	8	the	the	DET
ftr-336	1045	9	wife	wife	NOUN
ftr-336	1045	10	kept	keep	VERB
ftr-336	1045	11	the	the	DET
ftr-336	1045	12	records	record	NOUN
ftr-336	1045	13	for	for	ADP
ftr-336	1045	14	her	her	PRON
ftr-336	1045	15	husband	husband	NOUN
ftr-336	1045	16	’s	’s	PART
ftr-336	1045	17	law	law	NOUN
ftr-336	1045	18	practice	practice	NOUN
ftr-336	1045	19	and	and	CCONJ
ftr-336	1045	20	was	be	AUX
ftr-336	1045	21	held	hold	VERB
ftr-336	1045	22	liable	liable	ADJ
ftr-336	1045	23	for	for	ADP
ftr-336	1045	24	taxes	taxis	NOUN
ftr-336	1045	25	on	on	ADP
ftr-336	1045	26	income	income	NOUN
ftr-336	1045	27	the	the	DET
ftr-336	1045	28	business	business	NOUN
ftr-336	1045	29	generated	generate	VERB
ftr-336	1045	30	.	.	PUNCT
ftr-336	1046	1	on	on	ADP
ftr-336	1046	2	the	the	DET
ftr-336	1046	3	other	other	ADJ
ftr-336	1046	4	hand	hand	NOUN
ftr-336	1046	5	,	,	PUNCT
ftr-336	1046	6	in	in	ADP
ftr-336	1046	7	harper	harper	NOUN
ftr-336	1046	8	v.	v.	ADP
ftr-336	1047	1	commissioner,186	commissioner,186	ADJ
ftr-336	1047	2	the	the	DET
ftr-336	1047	3	wife	wife	NOUN
ftr-336	1047	4	sometimes	sometimes	ADV
ftr-336	1047	5	drove	drive	VERB
ftr-336	1047	6	patients	patient	NOUN
ftr-336	1047	7	at	at	ADP
ftr-336	1047	8	a	a	DET
ftr-336	1047	9	substance	substance	NOUN
ftr-336	1047	10	abuse	abuse	NOUN
ftr-336	1047	11	treatment	treatment	NOUN
ftr-336	1047	12	facility	facility	NOUN
ftr-336	1047	13	operated	operate	VERB
ftr-336	1047	14	by	by	ADP
ftr-336	1047	15	her	her	PRON
ftr-336	1047	16	husband	husband	NOUN
ftr-336	1047	17	but	but	CCONJ
ftr-336	1047	18	otherwise	otherwise	ADV
ftr-336	1047	19	had	have	VERB
ftr-336	1047	20	no	no	DET
ftr-336	1047	21	knowledge	knowledge	NOUN
ftr-336	1047	22	of	of	ADP
ftr-336	1047	23	the	the	DET
ftr-336	1047	24	business	business	NOUN
ftr-336	1047	25	’s	’s	PART
ftr-336	1047	26	finances	finance	NOUN
ftr-336	1047	27	,	,	PUNCT
ftr-336	1047	28	and	and	CCONJ
ftr-336	1047	29	she	she	PRON
ftr-336	1047	30	was	be	AUX
ftr-336	1047	31	held	hold	VERB
ftr-336	1047	32	not	not	PART
ftr-336	1047	33	responsible	responsible	ADJ
ftr-336	1047	34	for	for	ADP
ftr-336	1047	35	knowing	know	VERB
ftr-336	1047	36	of	of	ADP
ftr-336	1047	37	the	the	DET
ftr-336	1047	38	operation	operation	NOUN
ftr-336	1047	39	’s	’s	PART
ftr-336	1047	40	income	income	NOUN
ftr-336	1047	41	.	.	PUNCT
ftr-336	1048	1	finally	finally	ADV
ftr-336	1048	2	,	,	PUNCT
ftr-336	1048	3	what	what	PRON
ftr-336	1048	4	caused	cause	VERB
ftr-336	1048	5	the	the	DET
ftr-336	1048	6	requesting	request	VERB
ftr-336	1048	7	spouse	spouse	NOUN
ftr-336	1048	8	to	to	PART
ftr-336	1048	9	initiate	initiate	VERB
ftr-336	1048	10	the	the	DET
ftr-336	1048	11	request	request	NOUN
ftr-336	1048	12	might	might	AUX
ftr-336	1048	13	impact	impact	VERB
ftr-336	1048	14	judges	judge	NOUN
ftr-336	1048	15	’	'	PUNCT
ftr-336	1048	16	perception	perception	NOUN
ftr-336	1048	17	of	of	ADP
ftr-336	1048	18	the	the	DET
ftr-336	1048	19	tax	tax	NOUN
ftr-336	1048	20	burden	burden	NOUN
ftr-336	1048	21	.	.	PUNCT
ftr-336	1049	1	in	in	ADP
ftr-336	1049	2	17.1	17.1	NUM
ftr-336	1049	3	percent	percent	NOUN
ftr-336	1049	4	of	of	ADP
ftr-336	1049	5	section	section	NOUN
ftr-336	1049	6	6015	6015	NUM
ftr-336	1049	7	cases	case	NOUN
ftr-336	1049	8	,	,	PUNCT
ftr-336	1049	9	the	the	DET
ftr-336	1049	10	court	court	NOUN
ftr-336	1049	11	noted	note	VERB
ftr-336	1049	12	that	that	SCONJ
ftr-336	1049	13	the	the	DET
ftr-336	1049	14	government	government	NOUN
ftr-336	1049	15	had	have	AUX
ftr-336	1049	16	used	use	VERB
ftr-336	1049	17	the	the	DET
ftr-336	1049	18	requesting	request	VERB
ftr-336	1049	19	spouse	spouse	NOUN
ftr-336	1049	20	’s	’s	PART
ftr-336	1049	21	refund	refund	NOUN
ftr-336	1049	22	,	,	PUNCT
ftr-336	1049	23	garnished	garnish	VERB
ftr-336	1049	24	wages	wage	NOUN
ftr-336	1049	25	or	or	CCONJ
ftr-336	1049	26	accounts	account	NOUN
ftr-336	1049	27	,	,	PUNCT
ftr-336	1049	28	or	or	CCONJ
ftr-336	1049	29	imposed	impose	VERB
ftr-336	1049	30	a	a	DET
ftr-336	1049	31	levy	levy	NOUN
ftr-336	1049	32	on	on	ADP
ftr-336	1049	33	property	property	NOUN
ftr-336	1049	34	in	in	ADP
ftr-336	1049	35	order	order	NOUN
ftr-336	1049	36	to	to	PART
ftr-336	1049	37	satisfy	satisfy	VERB
ftr-336	1049	38	the	the	DET
ftr-336	1049	39	liability	liability	NOUN
ftr-336	1049	40	.	.	PUNCT
ftr-336	1050	1	in	in	ADP
ftr-336	1050	2	7.6	7.6	NUM
ftr-336	1050	3	percent	percent	NOUN
ftr-336	1050	4	of	of	ADP
ftr-336	1050	5	those	those	DET
ftr-336	1050	6	cases	case	NOUN
ftr-336	1050	7	,	,	PUNCT
ftr-336	1050	8	the	the	DET
ftr-336	1050	9	court	court	NOUN
ftr-336	1050	10	granted	grant	VERB
ftr-336	1050	11	relief	relief	NOUN
ftr-336	1050	12	.	.	PUNCT
ftr-336	1051	1	in	in	ADP
ftr-336	1051	2	12.8	12.8	NUM
ftr-336	1051	3	percent	percent	NOUN
ftr-336	1051	4	of	of	ADP
ftr-336	1051	5	all	all	DET
ftr-336	1051	6	section	section	NOUN
ftr-336	1051	7	6015	6015	NUM
ftr-336	1051	8	cases	case	NOUN
ftr-336	1051	9	,	,	PUNCT
ftr-336	1051	10	the	the	DET
ftr-336	1051	11	court	court	NOUN
ftr-336	1051	12	noted	note	VERB
ftr-336	1051	13	that	that	SCONJ
ftr-336	1051	14	the	the	DET
ftr-336	1051	15	government	government	NOUN
ftr-336	1051	16	had	have	AUX
ftr-336	1051	17	issued	issue	VERB
ftr-336	1051	18	a	a	DET
ftr-336	1051	19	notice	notice	NOUN
ftr-336	1051	20	of	of	ADP
ftr-336	1051	21	determination	determination	NOUN
ftr-336	1051	22	or	or	CCONJ
ftr-336	1051	23	intent	intent	NOUN
ftr-336	1051	24	to	to	PART
ftr-336	1051	25	collect	collect	VERB
ftr-336	1051	26	and	and	CCONJ
ftr-336	1051	27	,	,	PUNCT
ftr-336	1051	28	in	in	ADP
ftr-336	1051	29	33.3	33.3	NUM
ftr-336	1051	30	percent	percent	NOUN
ftr-336	1051	31	of	of	ADP
ftr-336	1051	32	these	these	DET
ftr-336	1051	33	cases	case	NOUN
ftr-336	1051	34	,	,	PUNCT
ftr-336	1051	35	the	the	DET
ftr-336	1051	36	court	court	NOUN
ftr-336	1051	37	granted	grant	VERB
ftr-336	1051	38	relief	relief	NOUN
ftr-336	1051	39	.	.	PUNCT
ftr-336	1052	1	finally	finally	ADV
ftr-336	1052	2	,	,	PUNCT
ftr-336	1052	3	in	in	ADP
ftr-336	1052	4	4.1	4.1	NUM
ftr-336	1052	5	percent	percent	NOUN
ftr-336	1052	6	of	of	ADP
ftr-336	1052	7	cases	case	NOUN
ftr-336	1052	8	the	the	DET
ftr-336	1052	9	court	court	NOUN
ftr-336	1052	10	noted	note	VERB
ftr-336	1052	11	that	that	SCONJ
ftr-336	1052	12	the	the	DET
ftr-336	1052	13	requesting	request	VERB
ftr-336	1052	14	spouse	spouse	NOUN
ftr-336	1052	15	was	be	AUX
ftr-336	1052	16	litigating	litigate	VERB
ftr-336	1052	17	other	other	ADJ
ftr-336	1052	18	tax	tax	NOUN
ftr-336	1052	19	issues	issue	NOUN
ftr-336	1052	20	and	and	CCONJ
ftr-336	1052	21	,	,	PUNCT
ftr-336	1052	22	in	in	ADP
ftr-336	1052	23	44.4	44.4	NUM
ftr-336	1052	24	percent	percent	NOUN
ftr-336	1052	25	,	,	PUNCT
ftr-336	1052	26	the	the	DET
ftr-336	1052	27	court	court	NOUN
ftr-336	1052	28	granted	grant	VERB
ftr-336	1052	29	relief	relief	NOUN
ftr-336	1052	30	.	.	PUNCT
ftr-336	1053	1	this	this	DET
ftr-336	1053	2	result	result	NOUN
ftr-336	1053	3	could	could	AUX
ftr-336	1053	4	lead	lead	VERB
ftr-336	1053	5	one	one	NUM
ftr-336	1053	6	to	to	PART
ftr-336	1053	7	conclude	conclude	VERB
ftr-336	1053	8	that	that	SCONJ
ftr-336	1053	9	judges	judge	NOUN
ftr-336	1053	10	do	do	AUX
ftr-336	1053	11	not	not	PART
ftr-336	1053	12	weigh	weigh	VERB
ftr-336	1053	13	this	this	DET
ftr-336	1053	14	factor	factor	NOUN
ftr-336	1053	15	significantly	significantly	ADV
ftr-336	1053	16	when	when	SCONJ
ftr-336	1053	17	considering	consider	VERB
ftr-336	1053	18	relief	relief	NOUN
ftr-336	1053	19	for	for	ADP
ftr-336	1053	20	requesting	request	VERB
ftr-336	1053	21	spouses	spouse	NOUN
ftr-336	1053	22	.	.	PUNCT
ftr-336	1054	1	183	183	NUM
ftr-336	1054	2	.	.	PUNCT
ftr-336	1055	1	for	for	ADP
ftr-336	1055	2	example	example	NOUN
ftr-336	1055	3	,	,	PUNCT
ftr-336	1055	4	in	in	ADP
ftr-336	1055	5	doyle	doyle	PROPN
ftr-336	1055	6	v.	v.	PROPN
ftr-336	1055	7	commissioner	commissioner	PROPN
ftr-336	1055	8	,	,	PUNCT
ftr-336	1055	9	94	94	NUM
ftr-336	1055	10	fed	fed	PROPN
ftr-336	1055	11	.	.	PUNCT
ftr-336	1056	1	appx	appx	PROPN
ftr-336	1056	2	.	.	PROPN
ftr-336	1057	1	949	949	NUM
ftr-336	1057	2	(	(	PUNCT
ftr-336	1057	3	3d	3d	NUM
ftr-336	1057	4	cir	cir	NOUN
ftr-336	1057	5	.	.	PUNCT
ftr-336	1057	6	2004	2004	NUM
ftr-336	1057	7	)	)	PUNCT
ftr-336	1057	8	,	,	PUNCT
ftr-336	1057	9	despite	despite	SCONJ
ftr-336	1057	10	having	have	VERB
ftr-336	1057	11	only	only	ADV
ftr-336	1057	12	a	a	DET
ftr-336	1057	13	high	high	ADJ
ftr-336	1057	14	school	school	NOUN
ftr-336	1057	15	education	education	NOUN
ftr-336	1057	16	,	,	PUNCT
ftr-336	1057	17	the	the	DET
ftr-336	1057	18	wife	wife	NOUN
ftr-336	1057	19	was	be	AUX
ftr-336	1057	20	held	hold	VERB
ftr-336	1057	21	to	to	PART
ftr-336	1057	22	know	know	VERB
ftr-336	1057	23	about	about	ADP
ftr-336	1057	24	a	a	DET
ftr-336	1057	25	horse	horse	NOUN
ftr-336	1057	26	breeding	breed	VERB
ftr-336	1057	27	tax	tax	NOUN
ftr-336	1057	28	shelter	shelter	NOUN
ftr-336	1057	29	because	because	SCONJ
ftr-336	1057	30	of	of	ADP
ftr-336	1057	31	her	her	PRON
ftr-336	1057	32	role	role	NOUN
ftr-336	1057	33	writing	write	VERB
ftr-336	1057	34	family	family	NOUN
ftr-336	1057	35	checks	check	NOUN
ftr-336	1057	36	and	and	CCONJ
ftr-336	1057	37	handling	handle	VERB
ftr-336	1057	38	household	household	NOUN
ftr-336	1057	39	expenses	expense	NOUN
ftr-336	1057	40	.	.	PUNCT
ftr-336	1058	1	“	"	PUNCT
ftr-336	1058	2	nancy	nancy	PROPN
ftr-336	1058	3	certainly	certainly	ADV
ftr-336	1058	4	should	should	AUX
ftr-336	1058	5	have	have	AUX
ftr-336	1058	6	been	be	AUX
ftr-336	1058	7	alerted	alert	VERB
ftr-336	1058	8	to	to	ADP
ftr-336	1058	9	the	the	DET
ftr-336	1058	10	prospect	prospect	NOUN
ftr-336	1058	11	that	that	SCONJ
ftr-336	1058	12	‘	'	PUNCT
ftr-336	1058	13	something	something	PRON
ftr-336	1058	14	is	be	AUX
ftr-336	1058	15	rotten	rotten	ADJ
ftr-336	1058	16	in	in	ADP
ftr-336	1058	17	the	the	DET
ftr-336	1058	18	state	state	NOUN
ftr-336	1058	19	of	of	ADP
ftr-336	1058	20	denmark	denmark	NOUN
ftr-336	1058	21	’	'	PUNCT
ftr-336	1058	22	when	when	SCONJ
ftr-336	1058	23	she	she	PRON
ftr-336	1058	24	signed	sign	VERB
ftr-336	1058	25	a	a	DET
ftr-336	1058	26	tax	tax	NOUN
ftr-336	1058	27	return	return	NOUN
ftr-336	1058	28	that	that	PRON
ftr-336	1058	29	deducted	deduct	VERB
ftr-336	1058	30	almost	almost	ADV
ftr-336	1058	31	70	70	NUM
ftr-336	1058	32	%	%	NOUN
ftr-336	1058	33	of	of	ADP
ftr-336	1058	34	the	the	DET
ftr-336	1058	35	couple	couple	NOUN
ftr-336	1058	36	’s	’s	PART
ftr-336	1058	37	gross	gross	ADJ
ftr-336	1058	38	income	income	NOUN
ftr-336	1058	39	–	–	PUNCT
ftr-336	1058	40	something	something	PRON
ftr-336	1058	41	that	that	PRON
ftr-336	1058	42	on	on	ADP
ftr-336	1058	43	its	its	PRON
ftr-336	1058	44	face	face	NOUN
ftr-336	1058	45	reduced	reduce	VERB
ftr-336	1058	46	the	the	DET
ftr-336	1058	47	family	family	NOUN
ftr-336	1058	48	’s	’s	PART
ftr-336	1058	49	apparent	apparent	ADJ
ftr-336	1058	50	income	income	NOUN
ftr-336	1058	51	to	to	ADP
ftr-336	1058	52	a	a	DET
ftr-336	1058	53	level	level	NOUN
ftr-336	1058	54	totally	totally	ADV
ftr-336	1058	55	at	at	ADP
ftr-336	1058	56	odds	odd	NOUN
ftr-336	1058	57	with	with	ADP
ftr-336	1058	58	the	the	DET
ftr-336	1058	59	couple	couple	NOUN
ftr-336	1058	60	’s	’s	PART
ftr-336	1058	61	lifestyle	lifestyle	NOUN
ftr-336	1058	62	.	.	PUNCT
ftr-336	1058	63	”	"	PUNCT
ftr-336	1059	1	i	i	PRON
ftr-336	1059	2	d.	d.	VERB
ftr-336	1059	3	at	at	ADP
ftr-336	1059	4	952	952	NUM
ftr-336	1059	5	.	.	PUNCT
ftr-336	1060	1	184	184	NUM
ftr-336	1060	2	.	.	PUNCT
ftr-336	1061	1	when	when	SCONJ
ftr-336	1061	2	a	a	DET
ftr-336	1061	3	husband	husband	NOUN
ftr-336	1061	4	relied	rely	VERB
ftr-336	1061	5	on	on	ADP
ftr-336	1061	6	his	his	PRON
ftr-336	1061	7	wife	wife	NOUN
ftr-336	1061	8	to	to	PART
ftr-336	1061	9	handle	handle	VERB
ftr-336	1061	10	the	the	DET
ftr-336	1061	11	family	family	NOUN
ftr-336	1061	12	’s	’s	PART
ftr-336	1061	13	finances	finance	NOUN
ftr-336	1061	14	,	,	PUNCT
ftr-336	1061	15	as	as	SCONJ
ftr-336	1061	16	his	his	PRON
ftr-336	1061	17	mother	mother	NOUN
ftr-336	1061	18	had	have	AUX
ftr-336	1061	19	done	do	VERB
ftr-336	1061	20	when	when	SCONJ
ftr-336	1061	21	he	he	PRON
ftr-336	1061	22	was	be	AUX
ftr-336	1061	23	a	a	DET
ftr-336	1061	24	child	child	NOUN
ftr-336	1061	25	,	,	PUNCT
ftr-336	1061	26	the	the	DET
ftr-336	1061	27	court	court	NOUN
ftr-336	1061	28	held	hold	VERB
ftr-336	1061	29	he	he	PRON
ftr-336	1061	30	still	still	ADV
ftr-336	1061	31	had	have	VERB
ftr-336	1061	32	a	a	DET
ftr-336	1061	33	duty	duty	NOUN
ftr-336	1061	34	to	to	PART
ftr-336	1061	35	inquire	inquire	VERB
ftr-336	1061	36	.	.	PUNCT
ftr-336	1062	1	molsbee	molsbee	PROPN
ftr-336	1062	2	v.	v.	PROPN
ftr-336	1062	3	commissioner	commissioner	PROPN
ftr-336	1062	4	,	,	PUNCT
ftr-336	1062	5	98	98	NUM
ftr-336	1062	6	t.c.m	t.c.m	NOUN
ftr-336	1062	7	.	.	PUNCT
ftr-336	1063	1	(	(	PUNCT
ftr-336	1063	2	cch	cch	PROPN
ftr-336	1063	3	)	)	PUNCT
ftr-336	1063	4	331	331	NUM
ftr-336	1063	5	,	,	PUNCT
ftr-336	1063	6	332	332	NUM
ftr-336	1063	7	,	,	PUNCT
ftr-336	1063	8	t.c.m	t.c.m	INTJ
ftr-336	1063	9	.	.	PUNCT
ftr-336	1064	1	(	(	PUNCT
ftr-336	1064	2	ria	ria	PROPN
ftr-336	1064	3	)	)	PUNCT
ftr-336	1064	4	¶	¶	PROPN
ftr-336	1064	5	2009	2009	NUM
ftr-336	1064	6	-	-	SYM
ftr-336	1064	7	231	231	NUM
ftr-336	1064	8	at	at	ADP
ftr-336	1064	9	1732	1732	NUM
ftr-336	1064	10	.	.	PUNCT
ftr-336	1065	1	185	185	NUM
ftr-336	1065	2	.	.	PUNCT
ftr-336	1066	1	98	98	NUM
ftr-336	1066	2	t.c.m	t.c.m	NOUN
ftr-336	1066	3	.	.	PUNCT
ftr-336	1067	1	(	(	PUNCT
ftr-336	1067	2	cch	cch	PROPN
ftr-336	1067	3	)	)	PUNCT
ftr-336	1067	4	105	105	NUM
ftr-336	1067	5	,	,	PUNCT
ftr-336	1067	6	151	151	NUM
ftr-336	1067	7	,	,	PUNCT
ftr-336	1067	8	156	156	NUM
ftr-336	1067	9	,	,	PUNCT
ftr-336	1067	10	t.c.m	t.c.m	INTJ
ftr-336	1067	11	.	.	PUNCT
ftr-336	1068	1	(	(	PUNCT
ftr-336	1068	2	ria	ria	PROPN
ftr-336	1068	3	)	)	PUNCT
ftr-336	1068	4	¶	¶	PROPN
ftr-336	1068	5	2009	2009	NUM
ftr-336	1068	6	-	-	SYM
ftr-336	1068	7	197	197	NUM
ftr-336	1068	8	at	at	ADP
ftr-336	1068	9	1473	1473	NUM
ftr-336	1068	10	–	–	PUNCT
ftr-336	1068	11	74	74	NUM
ftr-336	1068	12	,	,	PUNCT
ftr-336	1068	13	1480	1480	NUM
ftr-336	1068	14	.	.	PUNCT
ftr-336	1069	1	186	186	NUM
ftr-336	1069	2	.	.	PUNCT
ftr-336	1070	1	t.c	t.c	PROPN
ftr-336	1070	2	.	.	PROPN
ftr-336	1070	3	summ	summ	PROPN
ftr-336	1070	4	.	.	PUNCT
ftr-336	1071	1	op	op	NOUN
ftr-336	1071	2	.	.	PUNCT
ftr-336	1072	1	2010	2010	NUM
ftr-336	1072	2	-	-	SYM
ftr-336	1072	3	153	153	NUM
ftr-336	1072	4	.	.	PUNCT
ftr-336	1072	5	2012	2012	NUM
ftr-336	1072	6	]	]	PUNCT
ftr-336	1072	7	empirical	empirical	ADJ
ftr-336	1072	8	study	study	NOUN
ftr-336	1072	9	of	of	ADP
ftr-336	1072	10	innocent	innocent	ADJ
ftr-336	1072	11	spouse	spouse	NOUN
ftr-336	1072	12	relief	relief	NOUN
ftr-336	1072	13	673	673	NUM
ftr-336	1072	14	b.	b.	NOUN
ftr-336	1072	15	knowledge	knowledge	NOUN
ftr-336	1072	16	of	of	ADP
ftr-336	1072	17	liability	liability	NOUN
ftr-336	1072	18	committee	committee	NOUN
ftr-336	1072	19	reports	report	VERB
ftr-336	1072	20	,	,	PUNCT
ftr-336	1072	21	and	and	CCONJ
ftr-336	1072	22	many	many	ADJ
ftr-336	1072	23	statements	statement	NOUN
ftr-336	1072	24	made	make	VERB
ftr-336	1072	25	on	on	ADP
ftr-336	1072	26	the	the	DET
ftr-336	1072	27	congressional	congressional	ADJ
ftr-336	1072	28	floor	floor	NOUN
ftr-336	1072	29	,	,	PUNCT
ftr-336	1072	30	stressed	stress	VERB
ftr-336	1072	31	that	that	SCONJ
ftr-336	1072	32	an	an	DET
ftr-336	1072	33	innocent	innocent	ADJ
ftr-336	1072	34	spouse	spouse	NOUN
ftr-336	1072	35	has	have	VERB
ftr-336	1072	36	no	no	DET
ftr-336	1072	37	knowledge	knowledge	NOUN
ftr-336	1072	38	of	of	ADP
ftr-336	1072	39	his	his	PRON
ftr-336	1072	40	or	or	CCONJ
ftr-336	1072	41	her	her	PRON
ftr-336	1072	42	spouse	spouse	NOUN
ftr-336	1072	43	’s	’s	PART
ftr-336	1072	44	actions.187	actions.187	NOUN
ftr-336	1072	45	in	in	ADP
ftr-336	1072	46	two	two	NUM
ftr-336	1072	47	of	of	ADP
ftr-336	1072	48	the	the	DET
ftr-336	1072	49	methods	method	NOUN
ftr-336	1072	50	for	for	ADP
ftr-336	1072	51	obtaining	obtain	VERB
ftr-336	1072	52	relief	relief	NOUN
ftr-336	1072	53	under	under	ADP
ftr-336	1072	54	§	§	PROPN
ftr-336	1072	55	6015	6015	NUM
ftr-336	1072	56	,	,	PUNCT
ftr-336	1072	57	congress	congress	PROPN
ftr-336	1072	58	included	include	VERB
ftr-336	1072	59	the	the	DET
ftr-336	1072	60	requesting	request	VERB
ftr-336	1072	61	spouse	spouse	NOUN
ftr-336	1072	62	’s	’s	PART
ftr-336	1072	63	knowledge	knowledge	NOUN
ftr-336	1072	64	of	of	ADP
ftr-336	1072	65	the	the	DET
ftr-336	1072	66	tax	tax	NOUN
ftr-336	1072	67	deficiency	deficiency	NOUN
ftr-336	1072	68	as	as	ADP
ftr-336	1072	69	a	a	DET
ftr-336	1072	70	factor	factor	NOUN
ftr-336	1072	71	in	in	ADP
ftr-336	1072	72	determining	determine	VERB
ftr-336	1072	73	whether	whether	SCONJ
ftr-336	1072	74	the	the	DET
ftr-336	1072	75	spouse	spouse	NOUN
ftr-336	1072	76	was	be	AUX
ftr-336	1072	77	unfairly	unfairly	ADV
ftr-336	1072	78	saddled	saddle	VERB
ftr-336	1072	79	with	with	ADP
ftr-336	1072	80	a	a	DET
ftr-336	1072	81	tax	tax	NOUN
ftr-336	1072	82	burden.188	burden.188	PROPN
ftr-336	1072	83	congress	congress	PROPN
ftr-336	1072	84	did	do	AUX
ftr-336	1072	85	not	not	PART
ftr-336	1072	86	include	include	VERB
ftr-336	1072	87	knowledge	knowledge	NOUN
ftr-336	1072	88	of	of	ADP
ftr-336	1072	89	liability	liability	NOUN
ftr-336	1072	90	in	in	ADP
ftr-336	1072	91	the	the	DET
ftr-336	1072	92	more	more	ADV
ftr-336	1072	93	openended	openende	VERB
ftr-336	1072	94	equitable	equitable	ADJ
ftr-336	1072	95	relief	relief	NOUN
ftr-336	1072	96	of	of	ADP
ftr-336	1072	97	section	section	NOUN
ftr-336	1072	98	6015(f	6015(f	NUM
ftr-336	1072	99	)	)	PUNCT
ftr-336	1072	100	;	;	PUNCT
ftr-336	1072	101	but	but	CCONJ
ftr-336	1072	102	,	,	PUNCT
ftr-336	1072	103	under	under	ADP
ftr-336	1072	104	the	the	DET
ftr-336	1072	105	treasury	treasury	PROPN
ftr-336	1072	106	department	department	PROPN
ftr-336	1072	107	’s	’s	PART
ftr-336	1072	108	rules	rule	NOUN
ftr-336	1072	109	interpreting	interpret	VERB
ftr-336	1072	110	section	section	NOUN
ftr-336	1072	111	6015(f	6015(f	NUM
ftr-336	1072	112	)	)	PUNCT
ftr-336	1072	113	,	,	PUNCT
ftr-336	1072	114	knowledge	knowledge	NOUN
ftr-336	1072	115	is	be	AUX
ftr-336	1072	116	included	include	VERB
ftr-336	1072	117	as	as	ADP
ftr-336	1072	118	an	an	DET
ftr-336	1072	119	equitable	equitable	ADJ
ftr-336	1072	120	factor.189	factor.189	NOUN
ftr-336	1072	121	for	for	ADP
ftr-336	1072	122	cases	case	NOUN
ftr-336	1072	123	decided	decide	VERB
ftr-336	1072	124	on	on	ADP
ftr-336	1072	125	the	the	DET
ftr-336	1072	126	merits	merit	NOUN
ftr-336	1072	127	(	(	PUNCT
ftr-336	1072	128	so	so	SCONJ
ftr-336	1072	129	that	that	SCONJ
ftr-336	1072	130	knowledge	knowledge	NOUN
ftr-336	1072	131	would	would	AUX
ftr-336	1072	132	be	be	AUX
ftr-336	1072	133	a	a	DET
ftr-336	1072	134	consideration	consideration	NOUN
ftr-336	1072	135	)	)	PUNCT
ftr-336	1072	136	,	,	PUNCT
ftr-336	1072	137	the	the	DET
ftr-336	1072	138	requesting	request	VERB
ftr-336	1072	139	spouse	spouse	NOUN
ftr-336	1072	140	’s	’s	PART
ftr-336	1072	141	knowledge	knowledge	NOUN
ftr-336	1072	142	was	be	AUX
ftr-336	1072	143	raised	raise	VERB
ftr-336	1072	144	in	in	ADP
ftr-336	1072	145	269	269	NUM
ftr-336	1072	146	cases	case	NOUN
ftr-336	1072	147	,	,	PUNCT
ftr-336	1072	148	or	or	CCONJ
ftr-336	1072	149	93.7	93.7	NUM
ftr-336	1072	150	percent	percent	NOUN
ftr-336	1072	151	.	.	PUNCT
ftr-336	1073	1	moreover	moreover	ADV
ftr-336	1073	2	,	,	PUNCT
ftr-336	1073	3	in	in	ADP
ftr-336	1073	4	six	six	NUM
ftr-336	1073	5	cases	case	NOUN
ftr-336	1073	6	decided	decide	VERB
ftr-336	1073	7	on	on	ADP
ftr-336	1073	8	procedural	procedural	ADJ
ftr-336	1073	9	grounds	ground	NOUN
ftr-336	1073	10	,	,	PUNCT
ftr-336	1073	11	for	for	ADP
ftr-336	1073	12	which	which	PRON
ftr-336	1073	13	knowledge	knowledge	NOUN
ftr-336	1073	14	is	be	AUX
ftr-336	1073	15	not	not	PART
ftr-336	1073	16	a	a	DET
ftr-336	1073	17	deciding	decide	VERB
ftr-336	1073	18	factor	factor	NOUN
ftr-336	1073	19	,	,	PUNCT
ftr-336	1073	20	the	the	DET
ftr-336	1073	21	court	court	NOUN
ftr-336	1073	22	noted	note	VERB
ftr-336	1073	23	that	that	SCONJ
ftr-336	1073	24	the	the	DET
ftr-336	1073	25	requesting	request	VERB
ftr-336	1073	26	spouse	spouse	NOUN
ftr-336	1073	27	had	have	VERB
ftr-336	1073	28	knowledge	knowledge	NOUN
ftr-336	1073	29	or	or	CCONJ
ftr-336	1073	30	reason	reason	NOUN
ftr-336	1073	31	to	to	PART
ftr-336	1073	32	know	know	VERB
ftr-336	1073	33	and	and	CCONJ
ftr-336	1073	34	,	,	PUNCT
ftr-336	1073	35	sided	side	VERB
ftr-336	1073	36	with	with	ADP
ftr-336	1073	37	the	the	DET
ftr-336	1073	38	government	government	NOUN
ftr-336	1073	39	in	in	ADP
ftr-336	1073	40	all	all	PRON
ftr-336	1073	41	but	but	SCONJ
ftr-336	1073	42	one	one	NUM
ftr-336	1073	43	.	.	PUNCT
ftr-336	1074	1	therefore	therefore	ADV
ftr-336	1074	2	,	,	PUNCT
ftr-336	1074	3	it	it	PRON
ftr-336	1074	4	is	be	AUX
ftr-336	1074	5	unsurprising	unsurprising	ADJ
ftr-336	1074	6	that	that	SCONJ
ftr-336	1074	7	when	when	SCONJ
ftr-336	1074	8	a	a	DET
ftr-336	1074	9	wife	wife	NOUN
ftr-336	1074	10	conceded	concede	VERB
ftr-336	1074	11	knowledge	knowledge	NOUN
ftr-336	1074	12	but	but	CCONJ
ftr-336	1074	13	argued	argue	VERB
ftr-336	1074	14	it	it	PRON
ftr-336	1074	15	was	be	AUX
ftr-336	1074	16	“	"	PUNCT
ftr-336	1074	17	legally	legally	ADV
ftr-336	1074	18	irrelevant	irrelevant	ADJ
ftr-336	1074	19	”	"	PUNCT
ftr-336	1074	20	the	the	DET
ftr-336	1074	21	court	court	NOUN
ftr-336	1074	22	disagreed.190	disagreed.190	VERB
ftr-336	1074	23	whether	whether	SCONJ
ftr-336	1074	24	imposed	impose	VERB
ftr-336	1074	25	by	by	ADP
ftr-336	1074	26	congress	congress	PROPN
ftr-336	1074	27	or	or	CCONJ
ftr-336	1074	28	the	the	DET
ftr-336	1074	29	treasury	treasury	PROPN
ftr-336	1074	30	department	department	PROPN
ftr-336	1074	31	,	,	PUNCT
ftr-336	1074	32	what	what	PRON
ftr-336	1074	33	the	the	DET
ftr-336	1074	34	knowledge	knowledge	NOUN
ftr-336	1074	35	standard	standard	NOUN
ftr-336	1074	36	is	be	AUX
ftr-336	1074	37	depends	depend	VERB
ftr-336	1074	38	on	on	ADP
ftr-336	1074	39	the	the	DET
ftr-336	1074	40	type	type	NOUN
ftr-336	1074	41	of	of	ADP
ftr-336	1074	42	relief	relief	NOUN
ftr-336	1074	43	the	the	DET
ftr-336	1074	44	requesting	request	VERB
ftr-336	1074	45	spouse	spouse	NOUN
ftr-336	1074	46	is	be	AUX
ftr-336	1074	47	claiming	claim	VERB
ftr-336	1074	48	.	.	PUNCT
ftr-336	1075	1	for	for	ADP
ftr-336	1075	2	purposes	purpose	NOUN
ftr-336	1075	3	of	of	ADP
ftr-336	1075	4	section	section	NOUN
ftr-336	1075	5	6015(b	6015(b	NOUN
ftr-336	1075	6	)	)	PUNCT
ftr-336	1075	7	and	and	CCONJ
ftr-336	1075	8	(	(	PUNCT
ftr-336	1075	9	f	f	X
ftr-336	1075	10	)	)	PUNCT
ftr-336	1075	11	,	,	PUNCT
ftr-336	1075	12	whether	whether	SCONJ
ftr-336	1075	13	the	the	DET
ftr-336	1075	14	requesting	request	VERB
ftr-336	1075	15	spouse	spouse	NOUN
ftr-336	1075	16	knew	know	VERB
ftr-336	1075	17	,	,	PUNCT
ftr-336	1075	18	or	or	CCONJ
ftr-336	1075	19	had	have	VERB
ftr-336	1075	20	reason	reason	NOUN
ftr-336	1075	21	to	to	PART
ftr-336	1075	22	know	know	VERB
ftr-336	1075	23	,	,	PUNCT
ftr-336	1075	24	of	of	ADP
ftr-336	1075	25	the	the	DET
ftr-336	1075	26	understatement	understatement	NOUN
ftr-336	1075	27	(	(	PUNCT
ftr-336	1075	28	or	or	CCONJ
ftr-336	1075	29	underpayment	underpayment	ADJ
ftr-336	1075	30	for	for	ADP
ftr-336	1075	31	section	section	NOUN
ftr-336	1075	32	6015(f	6015(f	NUM
ftr-336	1075	33	)	)	PUNCT
ftr-336	1075	34	)	)	PUNCT
ftr-336	1076	1	is	be	AUX
ftr-336	1076	2	determined	determine	VERB
ftr-336	1076	3	by	by	ADP
ftr-336	1076	4	whether	whether	SCONJ
ftr-336	1076	5	the	the	DET
ftr-336	1076	6	irs	irs	PROPN
ftr-336	1076	7	can	can	AUX
ftr-336	1076	8	prove	prove	VERB
ftr-336	1076	9	the	the	DET
ftr-336	1076	10	spouse	spouse	NOUN
ftr-336	1076	11	actually	actually	ADV
ftr-336	1076	12	knew	know	VERB
ftr-336	1076	13	of	of	ADP
ftr-336	1076	14	the	the	DET
ftr-336	1076	15	deficiency	deficiency	NOUN
ftr-336	1076	16	or	or	CCONJ
ftr-336	1076	17	whether	whether	SCONJ
ftr-336	1076	18	a	a	DET
ftr-336	1076	19	reasonable	reasonable	ADJ
ftr-336	1076	20	person	person	NOUN
ftr-336	1076	21	in	in	ADP
ftr-336	1076	22	similar	similar	ADJ
ftr-336	1076	23	circumstances	circumstance	NOUN
ftr-336	1076	24	would	would	AUX
ftr-336	1076	25	have	have	VERB
ftr-336	1076	26	known.191	known.191	X
ftr-336	1076	27	the	the	DET
ftr-336	1076	28	irs	irs	PROPN
ftr-336	1076	29	may	may	AUX
ftr-336	1076	30	deny	deny	VERB
ftr-336	1076	31	relief	relief	NOUN
ftr-336	1076	32	if	if	SCONJ
ftr-336	1076	33	the	the	DET
ftr-336	1076	34	taxpayer	taxpayer	NOUN
ftr-336	1076	35	had	have	VERB
ftr-336	1076	36	reason	reason	NOUN
ftr-336	1076	37	to	to	PART
ftr-336	1076	38	know	know	VERB
ftr-336	1076	39	of	of	ADP
ftr-336	1076	40	the	the	DET
ftr-336	1076	41	cause	cause	NOUN
ftr-336	1076	42	of	of	ADP
ftr-336	1076	43	the	the	DET
ftr-336	1076	44	deficiency	deficiency	NOUN
ftr-336	1076	45	,	,	PUNCT
ftr-336	1076	46	although	although	SCONJ
ftr-336	1076	47	it	it	PRON
ftr-336	1076	48	is	be	AUX
ftr-336	1076	49	only	only	ADV
ftr-336	1076	50	one	one	NUM
ftr-336	1076	51	factor	factor	NOUN
ftr-336	1076	52	to	to	PART
ftr-336	1076	53	be	be	AUX
ftr-336	1076	54	weighed	weigh	VERB
ftr-336	1076	55	pursuant	pursuant	ADV
ftr-336	1076	56	to	to	ADP
ftr-336	1076	57	the	the	DET
ftr-336	1076	58	equity	equity	NOUN
ftr-336	1076	59	prong	prong	NOUN
ftr-336	1076	60	.	.	PUNCT
ftr-336	1077	1	until	until	SCONJ
ftr-336	1077	2	the	the	DET
ftr-336	1077	3	irs	irs	PROPN
ftr-336	1077	4	’s	’s	PART
ftr-336	1077	5	recent	recent	ADJ
ftr-336	1077	6	proposed	propose	VERB
ftr-336	1077	7	changes	change	NOUN
ftr-336	1077	8	,	,	PUNCT
ftr-336	1077	9	however	however	ADV
ftr-336	1077	10	,	,	PUNCT
ftr-336	1077	11	actual	actual	ADJ
ftr-336	1077	12	knowledge	knowledge	NOUN
ftr-336	1077	13	,	,	PUNCT
ftr-336	1077	14	was	be	AUX
ftr-336	1077	15	“	"	PUNCT
ftr-336	1077	16	a	a	DET
ftr-336	1077	17	187	187	NUM
ftr-336	1077	18	.	.	PUNCT
ftr-336	1078	1	see	see	VERB
ftr-336	1078	2	h.	h.	PROPN
ftr-336	1078	3	rep	rep	PROPN
ftr-336	1078	4	.	.	PROPN
ftr-336	1079	1	no	no	INTJ
ftr-336	1079	2	.	.	NOUN
ftr-336	1080	1	105	105	NUM
ftr-336	1080	2	-	-	SYM
ftr-336	1080	3	174	174	NUM
ftr-336	1080	4	;	;	PUNCT
ftr-336	1080	5	h.	h.	PROPN
ftr-336	1080	6	rep	rep	PROPN
ftr-336	1080	7	.	.	PROPN
ftr-336	1080	8	105	105	NUM
ftr-336	1080	9	-	-	SYM
ftr-336	1080	10	599	599	NUM
ftr-336	1080	11	;	;	PUNCT
ftr-336	1080	12	144	144	NUM
ftr-336	1080	13	cong	cong	NOUN
ftr-336	1080	14	.	.	PUNCT
ftr-336	1081	1	rec	rec	PROPN
ftr-336	1081	2	.	.	PUNCT
ftr-336	1082	1	s4492	s4492	PROPN
ftr-336	1082	2	(	(	PUNCT
ftr-336	1082	3	statement	statement	NOUN
ftr-336	1082	4	of	of	ADP
ftr-336	1082	5	barbara	barbara	PROPN
ftr-336	1082	6	boxer	boxer	PROPN
ftr-336	1082	7	)	)	PUNCT
ftr-336	1082	8	,	,	PUNCT
ftr-336	1082	9	s4500	s4500	PROPN
ftr-336	1082	10	(	(	PUNCT
ftr-336	1082	11	statement	statement	NOUN
ftr-336	1082	12	of	of	ADP
ftr-336	1082	13	dianne	dianne	PROPN
ftr-336	1082	14	feinstein	feinstein	PROPN
ftr-336	1082	15	)	)	PUNCT
ftr-336	1082	16	,	,	PUNCT
ftr-336	1082	17	s1072	s1072	PROPN
ftr-336	1082	18	and	and	CCONJ
ftr-336	1082	19	h7623	h7623	PROPN
ftr-336	1082	20	(	(	PUNCT
ftr-336	1082	21	statement	statement	NOUN
ftr-336	1082	22	of	of	ADP
ftr-336	1082	23	william	william	PROPN
ftr-336	1082	24	roth	roth	PROPN
ftr-336	1082	25	)	)	PUNCT
ftr-336	1082	26	,	,	PUNCT
ftr-336	1082	27	and	and	CCONJ
ftr-336	1082	28	s7653	s7653	PROPN
ftr-336	1082	29	(	(	PUNCT
ftr-336	1082	30	statement	statement	NOUN
ftr-336	1082	31	of	of	ADP
ftr-336	1082	32	carol	carol	PROPN
ftr-336	1082	33	moseley	moseley	NOUN
ftr-336	1082	34	-	-	PUNCT
ftr-336	1082	35	braun	braun	NOUN
ftr-336	1082	36	)	)	PUNCT
ftr-336	1082	37	.	.	PUNCT
ftr-336	1083	1	188	188	NUM
ftr-336	1083	2	.	.	PUNCT
ftr-336	1083	3	i.r.c	i.r.c	NOUN
ftr-336	1083	4	.	.	PUNCT
ftr-336	1084	1	§	§	PROPN
ftr-336	1084	2	6015(b)(1)(c	6015(b)(1)(c	NUM
ftr-336	1084	3	)	)	PUNCT
ftr-336	1084	4	;	;	PUNCT
ftr-336	1084	5	i.r.c	i.r.c	NOUN
ftr-336	1084	6	.	.	PUNCT
ftr-336	1085	1	§	§	PROPN
ftr-336	1085	2	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-336	1085	3	)	)	PUNCT
ftr-336	1085	4	.	.	PUNCT
ftr-336	1086	1	knowledge	knowledge	NOUN
ftr-336	1086	2	is	be	AUX
ftr-336	1086	3	tested	test	VERB
ftr-336	1086	4	at	at	ADP
ftr-336	1086	5	the	the	DET
ftr-336	1086	6	time	time	NOUN
ftr-336	1086	7	the	the	DET
ftr-336	1086	8	original	original	ADJ
ftr-336	1086	9	return	return	NOUN
ftr-336	1086	10	was	be	AUX
ftr-336	1086	11	filed	file	VERB
ftr-336	1086	12	to	to	PART
ftr-336	1086	13	encourage	encourage	VERB
ftr-336	1086	14	married	married	ADJ
ftr-336	1086	15	couples	couple	NOUN
ftr-336	1086	16	to	to	PART
ftr-336	1086	17	file	file	VERB
ftr-336	1086	18	amended	amend	VERB
ftr-336	1086	19	returns	return	NOUN
ftr-336	1086	20	.	.	PUNCT
ftr-336	1087	1	see	see	VERB
ftr-336	1087	2	billings	billing	NOUN
ftr-336	1087	3	v.	v.	ADP
ftr-336	1087	4	commissioner	commissioner	NOUN
ftr-336	1087	5	,	,	PUNCT
ftr-336	1087	6	94	94	NUM
ftr-336	1087	7	t.c.m	t.c.m	NOUN
ftr-336	1087	8	.	.	PUNCT
ftr-336	1088	1	(	(	PUNCT
ftr-336	1088	2	cch	cch	NOUN
ftr-336	1088	3	)	)	PUNCT
ftr-336	1088	4	183	183	NUM
ftr-336	1088	5	,	,	PUNCT
ftr-336	1088	6	186–87	186–87	NUM
ftr-336	1088	7	,	,	PUNCT
ftr-336	1088	8	t.c.m	t.c.m	INTJ
ftr-336	1088	9	.	.	PUNCT
ftr-336	1089	1	(	(	PUNCT
ftr-336	1089	2	ria	ria	PROPN
ftr-336	1089	3	)	)	PUNCT
ftr-336	1089	4	¶	¶	NOUN
ftr-336	1089	5	2007	2007	NUM
ftr-336	1089	6	-	-	SYM
ftr-336	1089	7	234	234	NUM
ftr-336	1089	8	at	at	ADP
ftr-336	1089	9	1426	1426	NUM
ftr-336	1089	10	(	(	PUNCT
ftr-336	1089	11	2007	2007	NUM
ftr-336	1089	12	)	)	PUNCT
ftr-336	1089	13	.	.	PUNCT
ftr-336	1090	1	189	189	NUM
ftr-336	1090	2	.	.	PUNCT
ftr-336	1090	3	rev	rev	PROPN
ftr-336	1090	4	.	.	PROPN
ftr-336	1090	5	proc	proc	PROPN
ftr-336	1090	6	.	.	PUNCT
ftr-336	1091	1	2003	2003	NUM
ftr-336	1091	2	-	-	SYM
ftr-336	1091	3	61	61	NUM
ftr-336	1091	4	,	,	PUNCT
ftr-336	1091	5	2003	2003	NUM
ftr-336	1091	6	-	-	SYM
ftr-336	1091	7	2	2	NUM
ftr-336	1091	8	c.b	c.b	PROPN
ftr-336	1091	9	.	.	PROPN
ftr-336	1091	10	296	296	NUM
ftr-336	1091	11	,	,	PUNCT
ftr-336	1091	12	298	298	NUM
ftr-336	1091	13	;	;	PUNCT
ftr-336	1091	14	notice	notice	VERB
ftr-336	1091	15	2012	2012	NUM
ftr-336	1091	16	-	-	SYM
ftr-336	1091	17	8	8	NUM
ftr-336	1091	18	,	,	PUNCT
ftr-336	1091	19	§	§	PROPN
ftr-336	1091	20	4.03(2)(c	4.03(2)(c	PROPN
ftr-336	1091	21	)	)	PUNCT
ftr-336	1091	22	,	,	PUNCT
ftr-336	1091	23	supra	supra	PROPN
ftr-336	1091	24	note	note	NOUN
ftr-336	1091	25	9	9	NUM
ftr-336	1091	26	.	.	X
ftr-336	1091	27	190	190	NUM
ftr-336	1091	28	.	.	PUNCT
ftr-336	1092	1	mellen	mellen	PROPN
ftr-336	1092	2	v.	v.	PROPN
ftr-336	1092	3	commissioner	commissioner	PROPN
ftr-336	1092	4	,	,	PUNCT
ftr-336	1092	5	84	84	NUM
ftr-336	1092	6	t.c.m	t.c.m	NOUN
ftr-336	1092	7	.	.	PUNCT
ftr-336	1093	1	(	(	PUNCT
ftr-336	1093	2	cch	cch	NOUN
ftr-336	1093	3	)	)	PUNCT
ftr-336	1093	4	530	530	NUM
ftr-336	1093	5	,	,	PUNCT
ftr-336	1093	6	538	538	NUM
ftr-336	1093	7	,	,	PUNCT
ftr-336	1093	8	t.c.m	t.c.m	INTJ
ftr-336	1093	9	.	.	PUNCT
ftr-336	1094	1	(	(	PUNCT
ftr-336	1094	2	ria	ria	PROPN
ftr-336	1094	3	)	)	PUNCT
ftr-336	1094	4	¶	¶	PROPN
ftr-336	1094	5	2002	2002	NUM
ftr-336	1094	6	-	-	SYM
ftr-336	1094	7	280	280	NUM
ftr-336	1094	8	at	at	ADP
ftr-336	1094	9	1703	1703	NUM
ftr-336	1094	10	(	(	PUNCT
ftr-336	1094	11	2002	2002	NUM
ftr-336	1094	12	)	)	PUNCT
ftr-336	1094	13	.	.	PUNCT
ftr-336	1095	1	191	191	NUM
ftr-336	1095	2	.	.	X
ftr-336	1096	1	reg	reg	NOUN
ftr-336	1096	2	.	.	PUNCT
ftr-336	1097	1	§	§	PROPN
ftr-336	1097	2	1.6015	1.6015	NUM
ftr-336	1097	3	-	-	SYM
ftr-336	1097	4	2(c	2(c	NUM
ftr-336	1097	5	)	)	PUNCT
ftr-336	1097	6	.	.	PUNCT
ftr-336	1098	1	before	before	ADP
ftr-336	1098	2	1998	1998	NUM
ftr-336	1098	3	,	,	PUNCT
ftr-336	1098	4	the	the	DET
ftr-336	1098	5	courts	court	NOUN
ftr-336	1098	6	gave	give	VERB
ftr-336	1098	7	the	the	DET
ftr-336	1098	8	explanation	explanation	NOUN
ftr-336	1098	9	that	that	SCONJ
ftr-336	1098	10	spouses	spouse	NOUN
ftr-336	1098	11	had	have	VERB
ftr-336	1098	12	“	"	PUNCT
ftr-336	1098	13	reason	reason	NOUN
ftr-336	1098	14	to	to	PART
ftr-336	1098	15	know	know	VERB
ftr-336	1098	16	”	"	PUNCT
ftr-336	1098	17	for	for	ADP
ftr-336	1098	18	denying	deny	VERB
ftr-336	1098	19	relief	relief	NOUN
ftr-336	1098	20	approximately	approximately	ADV
ftr-336	1098	21	55	55	NUM
ftr-336	1098	22	%	%	NOUN
ftr-336	1098	23	of	of	ADP
ftr-336	1098	24	the	the	DET
ftr-336	1098	25	time	time	NOUN
ftr-336	1098	26	.	.	PUNCT
ftr-336	1099	1	zorn	zorn	PROPN
ftr-336	1099	2	,	,	PUNCT
ftr-336	1099	3	innocent	innocent	ADJ
ftr-336	1099	4	spouses	spouse	NOUN
ftr-336	1099	5	,	,	PUNCT
ftr-336	1099	6	supra	supra	PROPN
ftr-336	1099	7	note	note	NOUN
ftr-336	1099	8	117	117	NUM
ftr-336	1099	9	,	,	PUNCT
ftr-336	1099	10	at	at	ADP
ftr-336	1099	11	425	425	NUM
ftr-336	1099	12	.	.	NOUN
ftr-336	1099	13	674	674	NUM
ftr-336	1099	14	florid	florid	ADJ
ftr-336	1099	15	tax	tax	NOUN
ftr-336	1099	16	review	review	NOUN
ftr-336	1099	17	[	[	X
ftr-336	1099	18	vol.12:8	vol.12:8	NOUN
ftr-336	1099	19	strong	strong	ADJ
ftr-336	1099	20	factor	factor	NOUN
ftr-336	1099	21	weighing	weigh	VERB
ftr-336	1099	22	against	against	ADP
ftr-336	1099	23	equitable	equitable	ADJ
ftr-336	1099	24	relief	relief	NOUN
ftr-336	1099	25	”	"	PUNCT
ftr-336	1099	26	in	in	ADP
ftr-336	1099	27	cases	case	NOUN
ftr-336	1099	28	where	where	SCONJ
ftr-336	1099	29	taxes	taxis	NOUN
ftr-336	1099	30	are	be	AUX
ftr-336	1099	31	understated	understate	VERB
ftr-336	1099	32	on	on	ADP
ftr-336	1099	33	the	the	DET
ftr-336	1099	34	return.192	return.192	NOUN
ftr-336	1099	35	how	how	SCONJ
ftr-336	1099	36	to	to	PART
ftr-336	1099	37	judge	judge	VERB
ftr-336	1099	38	what	what	PRON
ftr-336	1099	39	one	one	PRON
ftr-336	1099	40	should	should	AUX
ftr-336	1099	41	reasonably	reasonably	ADV
ftr-336	1099	42	know	know	VERB
ftr-336	1099	43	depends	depend	VERB
ftr-336	1099	44	both	both	PRON
ftr-336	1099	45	on	on	ADP
ftr-336	1099	46	the	the	DET
ftr-336	1099	47	cause	cause	NOUN
ftr-336	1099	48	of	of	ADP
ftr-336	1099	49	the	the	DET
ftr-336	1099	50	tax	tax	NOUN
ftr-336	1099	51	liability	liability	NOUN
ftr-336	1099	52	and	and	CCONJ
ftr-336	1099	53	how	how	SCONJ
ftr-336	1099	54	the	the	DET
ftr-336	1099	55	judge	judge	NOUN
ftr-336	1099	56	applies	apply	VERB
ftr-336	1099	57	the	the	DET
ftr-336	1099	58	test	test	NOUN
ftr-336	1099	59	.	.	PUNCT
ftr-336	1100	1	for	for	ADP
ftr-336	1100	2	cases	case	NOUN
ftr-336	1100	3	of	of	ADP
ftr-336	1100	4	underpayment	underpayment	NOUN
ftr-336	1100	5	of	of	ADP
ftr-336	1100	6	taxes	taxis	NOUN
ftr-336	1100	7	on	on	ADP
ftr-336	1100	8	correctly	correctly	ADV
ftr-336	1100	9	filed	file	VERB
ftr-336	1100	10	returns	return	NOUN
ftr-336	1100	11	,	,	PUNCT
ftr-336	1100	12	the	the	DET
ftr-336	1100	13	irs	irs	PROPN
ftr-336	1100	14	questions	question	VERB
ftr-336	1100	15	whether	whether	SCONJ
ftr-336	1100	16	the	the	DET
ftr-336	1100	17	requesting	request	VERB
ftr-336	1100	18	spouse	spouse	NOUN
ftr-336	1100	19	had	have	VERB
ftr-336	1100	20	reason	reason	NOUN
ftr-336	1100	21	to	to	PART
ftr-336	1100	22	know	know	VERB
ftr-336	1100	23	the	the	DET
ftr-336	1100	24	non	non	ADJ
ftr-336	1100	25	-	-	ADJ
ftr-336	1100	26	requesting	request	VERB
ftr-336	1100	27	spouse	spouse	NOUN
ftr-336	1100	28	would	would	AUX
ftr-336	1100	29	not	not	PART
ftr-336	1100	30	pay	pay	VERB
ftr-336	1100	31	the	the	DET
ftr-336	1100	32	tax.193	tax.193	NOUN
ftr-336	1100	33	similarly	similarly	ADV
ftr-336	1100	34	,	,	PUNCT
ftr-336	1100	35	the	the	DET
ftr-336	1100	36	irs	irs	PROPN
ftr-336	1100	37	considers	consider	VERB
ftr-336	1100	38	whether	whether	SCONJ
ftr-336	1100	39	the	the	DET
ftr-336	1100	40	requesting	request	VERB
ftr-336	1100	41	spouse	spouse	NOUN
ftr-336	1100	42	did	do	AUX
ftr-336	1100	43	not	not	PART
ftr-336	1100	44	know	know	VERB
ftr-336	1100	45	or	or	CCONJ
ftr-336	1100	46	have	have	VERB
ftr-336	1100	47	reason	reason	NOUN
ftr-336	1100	48	to	to	PART
ftr-336	1100	49	know	know	VERB
ftr-336	1100	50	of	of	ADP
ftr-336	1100	51	the	the	DET
ftr-336	1100	52	item	item	NOUN
ftr-336	1100	53	giving	give	VERB
ftr-336	1100	54	rise	rise	NOUN
ftr-336	1100	55	to	to	ADP
ftr-336	1100	56	the	the	DET
ftr-336	1100	57	deficiency	deficiency	NOUN
ftr-336	1100	58	when	when	SCONJ
ftr-336	1100	59	taxes	taxis	NOUN
ftr-336	1100	60	are	be	AUX
ftr-336	1100	61	understated.194	understated.194	PROPN
ftr-336	1100	62	courts	court	NOUN
ftr-336	1100	63	’	'	PUNCT
ftr-336	1100	64	applications	application	NOUN
ftr-336	1100	65	of	of	ADP
ftr-336	1100	66	these	these	DET
ftr-336	1100	67	tests	test	NOUN
ftr-336	1100	68	are	be	AUX
ftr-336	1100	69	not	not	PART
ftr-336	1100	70	so	so	ADV
ftr-336	1100	71	clear	clear	ADJ
ftr-336	1100	72	,	,	PUNCT
ftr-336	1100	73	particularly	particularly	ADV
ftr-336	1100	74	when	when	SCONJ
ftr-336	1100	75	evaluating	evaluate	VERB
ftr-336	1100	76	understatements	understatement	NOUN
ftr-336	1100	77	.	.	PUNCT
ftr-336	1101	1	for	for	ADP
ftr-336	1101	2	example	example	NOUN
ftr-336	1101	3	,	,	PUNCT
ftr-336	1101	4	for	for	ADP
ftr-336	1101	5	income	income	NOUN
ftr-336	1101	6	understated	understate	VERB
ftr-336	1101	7	on	on	ADP
ftr-336	1101	8	the	the	DET
ftr-336	1101	9	return	return	NOUN
ftr-336	1101	10	,	,	PUNCT
ftr-336	1101	11	the	the	DET
ftr-336	1101	12	question	question	NOUN
ftr-336	1101	13	can	can	AUX
ftr-336	1101	14	be	be	AUX
ftr-336	1101	15	whether	whether	SCONJ
ftr-336	1101	16	the	the	DET
ftr-336	1101	17	requesting	request	VERB
ftr-336	1101	18	spouse	spouse	NOUN
ftr-336	1101	19	knew	know	VERB
ftr-336	1101	20	of	of	ADP
ftr-336	1101	21	the	the	DET
ftr-336	1101	22	underlying	underlying	ADJ
ftr-336	1101	23	transaction	transaction	NOUN
ftr-336	1101	24	producing	produce	VERB
ftr-336	1101	25	the	the	DET
ftr-336	1101	26	income	income	NOUN
ftr-336	1101	27	or	or	CCONJ
ftr-336	1101	28	should	should	AUX
ftr-336	1101	29	have	have	AUX
ftr-336	1101	30	known	know	VERB
ftr-336	1101	31	(	(	PUNCT
ftr-336	1101	32	or	or	CCONJ
ftr-336	1101	33	questioned	question	VERB
ftr-336	1101	34	)	)	PUNCT
ftr-336	1101	35	about	about	ADP
ftr-336	1101	36	additional	additional	ADJ
ftr-336	1101	37	income	income	NOUN
ftr-336	1101	38	based	base	VERB
ftr-336	1101	39	on	on	ADP
ftr-336	1101	40	family	family	NOUN
ftr-336	1101	41	expenses.195	expenses.195	PROPN
ftr-336	1101	42	for	for	ADP
ftr-336	1101	43	overstated	overstate	VERB
ftr-336	1101	44	deductions	deduction	NOUN
ftr-336	1101	45	,	,	PUNCT
ftr-336	1101	46	that	that	SCONJ
ftr-336	1101	47	requesting	request	VERB
ftr-336	1101	48	spouses	spouse	NOUN
ftr-336	1101	49	must	must	AUX
ftr-336	1101	50	know	know	VERB
ftr-336	1101	51	of	of	ADP
ftr-336	1101	52	the	the	DET
ftr-336	1101	53	underlying	underlying	ADJ
ftr-336	1101	54	transaction	transaction	NOUN
ftr-336	1101	55	can	can	AUX
ftr-336	1101	56	be	be	AUX
ftr-336	1101	57	applied	apply	VERB
ftr-336	1101	58	as	as	ADP
ftr-336	1101	59	whether	whether	SCONJ
ftr-336	1101	60	a	a	DET
ftr-336	1101	61	reasonable	reasonable	ADJ
ftr-336	1101	62	person	person	NOUN
ftr-336	1101	63	looking	look	VERB
ftr-336	1101	64	at	at	ADP
ftr-336	1101	65	the	the	DET
ftr-336	1101	66	return	return	NOUN
ftr-336	1101	67	would	would	AUX
ftr-336	1101	68	question	question	VERB
ftr-336	1101	69	whether	whether	SCONJ
ftr-336	1101	70	the	the	DET
ftr-336	1101	71	deduction	deduction	NOUN
ftr-336	1101	72	was	be	AUX
ftr-336	1101	73	odd	odd	ADJ
ftr-336	1101	74	and	and	CCONJ
ftr-336	1101	75	so	so	ADV
ftr-336	1101	76	trigger	trigger	VERB
ftr-336	1101	77	an	an	DET
ftr-336	1101	78	obligation	obligation	NOUN
ftr-336	1101	79	to	to	PART
ftr-336	1101	80	inquire	inquire	VERB
ftr-336	1101	81	or	or	CCONJ
ftr-336	1101	82	as	as	ADP
ftr-336	1101	83	whether	whether	SCONJ
ftr-336	1101	84	the	the	DET
ftr-336	1101	85	requesting	request	VERB
ftr-336	1101	86	spouse	spouse	NOUN
ftr-336	1101	87	had	have	AUX
ftr-336	1101	88	actual	actual	ADJ
ftr-336	1101	89	knowledge	knowledge	NOUN
ftr-336	1101	90	of	of	ADP
ftr-336	1101	91	the	the	DET
ftr-336	1101	92	transaction	transaction	NOUN
ftr-336	1101	93	that	that	PRON
ftr-336	1101	94	produced	produce	VERB
ftr-336	1101	95	the	the	DET
ftr-336	1101	96	overstated	overstated	ADJ
ftr-336	1101	97	deduction.196	deduction.196	NOUN
ftr-336	1101	98	unlike	unlike	ADP
ftr-336	1101	99	section	section	NOUN
ftr-336	1101	100	6015(b	6015(b	NOUN
ftr-336	1101	101	)	)	PUNCT
ftr-336	1101	102	and	and	CCONJ
ftr-336	1101	103	(	(	PUNCT
ftr-336	1101	104	f	f	X
ftr-336	1101	105	)	)	PUNCT
ftr-336	1101	106	,	,	PUNCT
ftr-336	1101	107	in	in	ADP
ftr-336	1101	108	section	section	NOUN
ftr-336	1101	109	6015(c	6015(c	NOUN
ftr-336	1101	110	)	)	PUNCT
ftr-336	1101	111	,	,	PUNCT
ftr-336	1101	112	which	which	PRON
ftr-336	1101	113	provides	provide	VERB
ftr-336	1101	114	for	for	ADP
ftr-336	1101	115	apportioned	apportioned	ADJ
ftr-336	1101	116	relief	relief	NOUN
ftr-336	1101	117	,	,	PUNCT
ftr-336	1101	118	congress	congress	PROPN
ftr-336	1101	119	placed	place	VERB
ftr-336	1101	120	the	the	DET
ftr-336	1101	121	burden	burden	NOUN
ftr-336	1101	122	on	on	ADP
ftr-336	1101	123	the	the	DET
ftr-336	1101	124	irs	irs	PROPN
ftr-336	1101	125	to	to	PART
ftr-336	1101	126	prove	prove	VERB
ftr-336	1101	127	that	that	SCONJ
ftr-336	1101	128	the	the	DET
ftr-336	1101	129	requesting	request	VERB
ftr-336	1101	130	spouse	spouse	NOUN
ftr-336	1101	131	had	have	VERB
ftr-336	1101	132	actual	actual	ADJ
ftr-336	1101	133	knowledge	knowledge	NOUN
ftr-336	1101	134	of	of	ADP
ftr-336	1101	135	the	the	DET
ftr-336	1101	136	understatement	understatement	NOUN
ftr-336	1101	137	to	to	ADP
ftr-336	1101	138	the	the	DET
ftr-336	1101	139	satisfaction	satisfaction	NOUN
ftr-336	1101	140	of	of	ADP
ftr-336	1101	141	the	the	DET
ftr-336	1101	142	courts.197	courts.197	PROPN
ftr-336	1101	143	actual	actual	ADJ
ftr-336	1101	144	knowledge	knowledge	NOUN
ftr-336	1101	145	is	be	AUX
ftr-336	1101	146	meant	mean	VERB
ftr-336	1101	147	to	to	PART
ftr-336	1101	148	be	be	AUX
ftr-336	1101	149	a	a	DET
ftr-336	1101	150	higher	high	ADJ
ftr-336	1101	151	standard	standard	NOUN
ftr-336	1101	152	than	than	ADP
ftr-336	1101	153	the	the	DET
ftr-336	1101	154	reason	reason	NOUN
ftr-336	1101	155	to	to	PART
ftr-336	1101	156	know	know	VERB
ftr-336	1101	157	test	test	NOUN
ftr-336	1101	158	provided	provide	VERB
ftr-336	1101	159	in	in	ADP
ftr-336	1101	160	section	section	NOUN
ftr-336	1101	161	6015(b	6015(b	NOUN
ftr-336	1101	162	)	)	PUNCT
ftr-336	1101	163	and	and	CCONJ
ftr-336	1101	164	(	(	PUNCT
ftr-336	1101	165	f	f	X
ftr-336	1101	166	)	)	PUNCT
ftr-336	1101	167	;	;	PUNCT
ftr-336	1101	168	however	however	ADV
ftr-336	1101	169	,	,	PUNCT
ftr-336	1101	170	scholars	scholar	NOUN
ftr-336	1101	171	complain	complain	VERB
ftr-336	1101	172	that	that	SCONJ
ftr-336	1101	173	it	it	PRON
ftr-336	1101	174	has	have	AUX
ftr-336	1101	175	been	be	AUX
ftr-336	1101	176	interpreted	interpret	VERB
ftr-336	1101	177	by	by	ADP
ftr-336	1101	178	the	the	DET
ftr-336	1101	179	courts	court	NOUN
ftr-336	1101	180	to	to	PART
ftr-336	1101	181	require	require	VERB
ftr-336	1101	182	only	only	ADJ
ftr-336	1101	183	knowledge	knowledge	NOUN
ftr-336	1101	184	of	of	ADP
ftr-336	1101	185	the	the	DET
ftr-336	1101	186	underlying	underlie	VERB
ftr-336	1101	187	transaction	transaction	NOUN
ftr-336	1101	188	and	and	CCONJ
ftr-336	1101	189	that	that	SCONJ
ftr-336	1101	190	this	this	DET
ftr-336	1101	191	192	192	NUM
ftr-336	1101	192	.	.	PUNCT
ftr-336	1102	1	rev	rev	PROPN
ftr-336	1102	2	.	.	PROPN
ftr-336	1102	3	proc	proc	PROPN
ftr-336	1102	4	.	.	PUNCT
ftr-336	1103	1	2003	2003	NUM
ftr-336	1103	2	-	-	SYM
ftr-336	1103	3	61	61	NUM
ftr-336	1103	4	,	,	PUNCT
ftr-336	1103	5	2003	2003	NUM
ftr-336	1103	6	-	-	SYM
ftr-336	1103	7	2	2	NUM
ftr-336	1103	8	c.b	c.b	PROPN
ftr-336	1103	9	.	.	PROPN
ftr-336	1103	10	296	296	NUM
ftr-336	1103	11	,	,	PUNCT
ftr-336	1103	12	298	298	NUM
ftr-336	1103	13	;	;	PUNCT
ftr-336	1103	14	notice	notice	VERB
ftr-336	1103	15	2012	2012	NUM
ftr-336	1103	16	-	-	SYM
ftr-336	1103	17	8	8	NUM
ftr-336	1103	18	,	,	PUNCT
ftr-336	1103	19	§	§	PROPN
ftr-336	1103	20	4.03(2)(c)(i	4.03(2)(c)(i	PROPN
ftr-336	1103	21	)	)	PUNCT
ftr-336	1103	22	,	,	PUNCT
ftr-336	1103	23	supra	supra	PROPN
ftr-336	1103	24	note	note	NOUN
ftr-336	1103	25	9	9	NUM
ftr-336	1103	26	.	.	NOUN
ftr-336	1103	27	193	193	NUM
ftr-336	1103	28	.	.	PUNCT
ftr-336	1104	1	i	i	PRON
ftr-336	1104	2	d.	d.	PROPN
ftr-336	1104	3	194	194	NUM
ftr-336	1104	4	.	.	PUNCT
ftr-336	1105	1	i	i	PRON
ftr-336	1105	2	d.	d.	PROPN
ftr-336	1105	3	the	the	DET
ftr-336	1105	4	regulations	regulation	NOUN
ftr-336	1105	5	adopt	adopt	VERB
ftr-336	1105	6	a	a	DET
ftr-336	1105	7	facts	fact	NOUN
ftr-336	1105	8	and	and	CCONJ
ftr-336	1105	9	circumstances	circumstance	NOUN
ftr-336	1105	10	test	test	VERB
ftr-336	1105	11	.	.	PUNCT
ftr-336	1106	1	reg	reg	NOUN
ftr-336	1106	2	.	.	PUNCT
ftr-336	1107	1	§	§	PROPN
ftr-336	1107	2	1.6015	1.6015	NUM
ftr-336	1107	3	-	-	SYM
ftr-336	1107	4	2(c	2(c	NUM
ftr-336	1107	5	)	)	PUNCT
ftr-336	1107	6	,	,	PUNCT
ftr-336	1107	7	3(c)(2)(b)(1	3(c)(2)(b)(1	NUM
ftr-336	1107	8	)	)	PUNCT
ftr-336	1107	9	.	.	PUNCT
ftr-336	1108	1	195	195	X
ftr-336	1108	2	.	.	X
ftr-336	1108	3	compare	compare	PROPN
ftr-336	1108	4	mitchell	mitchell	PROPN
ftr-336	1108	5	v.	v.	PROPN
ftr-336	1108	6	commissioner	commissioner	PROPN
ftr-336	1108	7	,	,	PUNCT
ftr-336	1108	8	292	292	NUM
ftr-336	1108	9	f.3d	f.3d	NUM
ftr-336	1108	10	800	800	NUM
ftr-336	1108	11	,	,	PUNCT
ftr-336	1108	12	803	803	NUM
ftr-336	1108	13	-	-	SYM
ftr-336	1108	14	04	04	NUM
ftr-336	1108	15	(	(	PUNCT
ftr-336	1108	16	d.c	d.c	PROPN
ftr-336	1108	17	.	.	PROPN
ftr-336	1108	18	cir	cir	PROPN
ftr-336	1108	19	.	.	PROPN
ftr-336	1108	20	2002	2002	NUM
ftr-336	1108	21	)	)	PUNCT
ftr-336	1108	22	with	with	ADP
ftr-336	1108	23	ohrman	ohrman	NOUN
ftr-336	1108	24	v.	v.	PROPN
ftr-336	1108	25	commissioner	commissioner	PROPN
ftr-336	1108	26	,	,	PUNCT
ftr-336	1108	27	86	86	NUM
ftr-336	1108	28	t.c.m	t.c.m	NOUN
ftr-336	1108	29	.	.	PUNCT
ftr-336	1109	1	(	(	PUNCT
ftr-336	1109	2	cch	cch	NOUN
ftr-336	1109	3	)	)	PUNCT
ftr-336	1109	4	499	499	NUM
ftr-336	1109	5	,	,	PUNCT
ftr-336	1109	6	503	503	NUM
ftr-336	1109	7	,	,	PUNCT
ftr-336	1109	8	t.c.m	t.c.m	INTJ
ftr-336	1109	9	.	.	PUNCT
ftr-336	1110	1	(	(	PUNCT
ftr-336	1110	2	ria	ria	PROPN
ftr-336	1110	3	)	)	PUNCT
ftr-336	1110	4	¶	¶	PROPN
ftr-336	1110	5	2003	2003	NUM
ftr-336	1110	6	-	-	SYM
ftr-336	1110	7	301	301	NUM
ftr-336	1110	8	at	at	ADP
ftr-336	1110	9	1666	1666	NUM
ftr-336	1110	10	(	(	PUNCT
ftr-336	1110	11	2003	2003	NUM
ftr-336	1110	12	)	)	PUNCT
ftr-336	1110	13	,	,	PUNCT
ftr-336	1110	14	aff’d	aff’d	NUM
ftr-336	1110	15	,	,	PUNCT
ftr-336	1110	16	ohrman	ohrman	NOUN
ftr-336	1110	17	v.	v.	PROPN
ftr-336	1110	18	commissioner	commissioner	PROPN
ftr-336	1110	19	,	,	PUNCT
ftr-336	1110	20	157	157	NUM
ftr-336	1110	21	fed	feed	VERB
ftr-336	1110	22	.	.	PUNCT
ftr-336	1111	1	appx	appx	PROPN
ftr-336	1111	2	.	.	PROPN
ftr-336	1112	1	997	997	NUM
ftr-336	1112	2	(	(	PUNCT
ftr-336	1112	3	9th	9th	ADJ
ftr-336	1112	4	cir	cir	NOUN
ftr-336	1112	5	.	.	PROPN
ftr-336	1112	6	2005	2005	NUM
ftr-336	1112	7	)	)	PUNCT
ftr-336	1112	8	.	.	PUNCT
ftr-336	1113	1	196	196	NUM
ftr-336	1113	2	.	.	PUNCT
ftr-336	1114	1	compare	compare	VERB
ftr-336	1114	2	hopkins	hopkins	PROPN
ftr-336	1114	3	v.	v.	PROPN
ftr-336	1114	4	commissioner	commissioner	PROPN
ftr-336	1114	5	,	,	PUNCT
ftr-336	1114	6	121	121	NUM
ftr-336	1114	7	t.c	t.c	PROPN
ftr-336	1114	8	.	.	PROPN
ftr-336	1114	9	73	73	NUM
ftr-336	1114	10	,	,	PUNCT
ftr-336	1114	11	80	80	NUM
ftr-336	1114	12	(	(	PUNCT
ftr-336	1114	13	2003	2003	NUM
ftr-336	1114	14	)	)	PUNCT
ftr-336	1114	15	with	with	ADP
ftr-336	1114	16	phemister	phemister	PROPN
ftr-336	1114	17	v.	v.	PROPN
ftr-336	1114	18	commissioner	commissioner	NOUN
ftr-336	1114	19	,	,	PUNCT
ftr-336	1114	20	98	98	NUM
ftr-336	1114	21	t.c.m	t.c.m	NOUN
ftr-336	1114	22	.	.	PUNCT
ftr-336	1115	1	(	(	PUNCT
ftr-336	1115	2	cch	cch	NOUN
ftr-336	1115	3	)	)	PUNCT
ftr-336	1115	4	163	163	NUM
ftr-336	1115	5	,	,	PUNCT
ftr-336	1115	6	171	171	NUM
ftr-336	1115	7	,	,	PUNCT
ftr-336	1115	8	t.c.m	t.c.m	INTJ
ftr-336	1115	9	.	.	PUNCT
ftr-336	1116	1	(	(	PUNCT
ftr-336	1116	2	ria	ria	PROPN
ftr-336	1116	3	)	)	PUNCT
ftr-336	1116	4	¶	¶	NOUN
ftr-336	1116	5	2009	2009	NUM
ftr-336	1116	6	-	-	SYM
ftr-336	1116	7	201	201	NUM
ftr-336	1116	8	at	at	ADP
ftr-336	1116	9	1503	1503	NUM
ftr-336	1116	10	(	(	PUNCT
ftr-336	1116	11	2009	2009	NUM
ftr-336	1116	12	)	)	PUNCT
ftr-336	1116	13	.	.	PUNCT
ftr-336	1117	1	in	in	ADP
ftr-336	1117	2	price	price	NOUN
ftr-336	1117	3	v.	v.	ADP
ftr-336	1117	4	commissioner	commissioner	NOUN
ftr-336	1117	5	,	,	PUNCT
ftr-336	1117	6	referenced	reference	VERB
ftr-336	1117	7	in	in	ADP
ftr-336	1117	8	forty	forty	NUM
ftr-336	1117	9	-	-	PUNCT
ftr-336	1117	10	seven	seven	NUM
ftr-336	1117	11	cases	case	NOUN
ftr-336	1117	12	in	in	ADP
ftr-336	1117	13	this	this	DET
ftr-336	1117	14	sample	sample	NOUN
ftr-336	1117	15	,	,	PUNCT
ftr-336	1117	16	the	the	DET
ftr-336	1117	17	ninth	ninth	ADJ
ftr-336	1117	18	circuit	circuit	NOUN
ftr-336	1117	19	reasoned	reason	VERB
ftr-336	1117	20	that	that	SCONJ
ftr-336	1117	21	since	since	SCONJ
ftr-336	1117	22	erroneous	erroneous	ADJ
ftr-336	1117	23	deductions	deduction	NOUN
ftr-336	1117	24	are	be	AUX
ftr-336	1117	25	necessarily	necessarily	ADV
ftr-336	1117	26	reported	report	VERB
ftr-336	1117	27	on	on	ADP
ftr-336	1117	28	a	a	DET
ftr-336	1117	29	tax	tax	NOUN
ftr-336	1117	30	return	return	NOUN
ftr-336	1117	31	,	,	PUNCT
ftr-336	1117	32	any	any	DET
ftr-336	1117	33	spouse	spouse	NOUN
ftr-336	1117	34	who	who	PRON
ftr-336	1117	35	signs	sign	VERB
ftr-336	1117	36	the	the	DET
ftr-336	1117	37	joint	joint	ADJ
ftr-336	1117	38	return	return	NOUN
ftr-336	1117	39	is	be	AUX
ftr-336	1117	40	put	put	VERB
ftr-336	1117	41	on	on	ADP
ftr-336	1117	42	notice	notice	NOUN
ftr-336	1117	43	that	that	SCONJ
ftr-336	1117	44	an	an	DET
ftr-336	1117	45	income	income	NOUN
ftr-336	1117	46	-	-	PUNCT
ftr-336	1117	47	producing	produce	VERB
ftr-336	1117	48	transaction	transaction	NOUN
ftr-336	1117	49	occurred	occur	VERB
ftr-336	1117	50	.	.	PUNCT
ftr-336	1118	1	887	887	NUM
ftr-336	1118	2	f.2d	f.2d	X
ftr-336	1118	3	959	959	NUM
ftr-336	1118	4	,	,	PUNCT
ftr-336	1118	5	965	965	NUM
ftr-336	1118	6	(	(	PUNCT
ftr-336	1118	7	9th	9th	ADJ
ftr-336	1118	8	cir	cir	NOUN
ftr-336	1118	9	.	.	PROPN
ftr-336	1118	10	1989	1989	NUM
ftr-336	1118	11	)	)	PUNCT
ftr-336	1118	12	.	.	PUNCT
ftr-336	1119	1	197	197	NUM
ftr-336	1119	2	.	.	PUNCT
ftr-336	1119	3	i.r.c	i.r.c	NOUN
ftr-336	1119	4	.	.	PUNCT
ftr-336	1120	1	§	§	PROPN
ftr-336	1120	2	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-336	1120	3	)	)	PUNCT
ftr-336	1120	4	.	.	PUNCT
ftr-336	1121	1	this	this	PRON
ftr-336	1121	2	has	have	AUX
ftr-336	1121	3	been	be	AUX
ftr-336	1121	4	interpreted	interpret	VERB
ftr-336	1121	5	to	to	PART
ftr-336	1121	6	mean	mean	VERB
ftr-336	1121	7	actual	actual	ADJ
ftr-336	1121	8	knowledge	knowledge	NOUN
ftr-336	1121	9	of	of	ADP
ftr-336	1121	10	the	the	DET
ftr-336	1121	11	factual	factual	ADJ
ftr-336	1121	12	circumstances	circumstance	NOUN
ftr-336	1121	13	which	which	PRON
ftr-336	1121	14	gave	give	VERB
ftr-336	1121	15	rise	rise	NOUN
ftr-336	1121	16	to	to	ADP
ftr-336	1121	17	the	the	DET
ftr-336	1121	18	erroneous	erroneous	ADJ
ftr-336	1121	19	deductions	deduction	NOUN
ftr-336	1121	20	.	.	PUNCT
ftr-336	1122	1	see	see	VERB
ftr-336	1122	2	king	king	PROPN
ftr-336	1122	3	v.	v.	PROPN
ftr-336	1122	4	commissioner	commissioner	PROPN
ftr-336	1122	5	,	,	PUNCT
ftr-336	1122	6	116	116	NUM
ftr-336	1122	7	t.c	t.c	PROPN
ftr-336	1122	8	.	.	PROPN
ftr-336	1122	9	198	198	NUM
ftr-336	1122	10	,	,	PUNCT
ftr-336	1122	11	204	204	NUM
ftr-336	1122	12	(	(	PUNCT
ftr-336	1122	13	2001	2001	NUM
ftr-336	1122	14	)	)	PUNCT
ftr-336	1122	15	;	;	PUNCT
ftr-336	1122	16	reg	reg	NOUN
ftr-336	1122	17	.	.	PUNCT
ftr-336	1123	1	§	§	PROPN
ftr-336	1123	2	1.6015	1.6015	NUM
ftr-336	1123	3	-	-	PUNCT
ftr-336	1123	4	3(c)(2)(b)(2	3(c)(2)(b)(2	NOUN
ftr-336	1123	5	)	)	PUNCT
ftr-336	1123	6	.	.	PUNCT
ftr-336	1124	1	2012	2012	NUM
ftr-336	1124	2	]	]	PUNCT
ftr-336	1124	3	empirical	empirical	ADJ
ftr-336	1124	4	study	study	NOUN
ftr-336	1124	5	of	of	ADP
ftr-336	1124	6	innocent	innocent	ADJ
ftr-336	1124	7	spouse	spouse	NOUN
ftr-336	1124	8	relief	relief	NOUN
ftr-336	1124	9	675	675	NUM
ftr-336	1124	10	“	"	PUNCT
ftr-336	1124	11	weaken[s	weaken[s	PROPN
ftr-336	1124	12	]	]	PUNCT
ftr-336	1124	13	the	the	DET
ftr-336	1124	14	intended	intend	VERB
ftr-336	1124	15	remedial	remedial	ADJ
ftr-336	1124	16	effect	effect	NOUN
ftr-336	1124	17	.	.	PUNCT
ftr-336	1125	1	”198	”198	PUNCT
ftr-336	1125	2	the	the	DET
ftr-336	1125	3	treasury	treasury	PROPN
ftr-336	1125	4	department	department	NOUN
ftr-336	1125	5	states	state	VERB
ftr-336	1125	6	that	that	SCONJ
ftr-336	1125	7	if	if	SCONJ
ftr-336	1125	8	the	the	DET
ftr-336	1125	9	requesting	request	VERB
ftr-336	1125	10	spouse	spouse	NOUN
ftr-336	1125	11	made	make	VERB
ftr-336	1125	12	a	a	DET
ftr-336	1125	13	“	"	PUNCT
ftr-336	1125	14	deliberate	deliberate	ADJ
ftr-336	1125	15	effort	effort	NOUN
ftr-336	1125	16	”	"	PUNCT
ftr-336	1125	17	to	to	PART
ftr-336	1125	18	avoid	avoid	VERB
ftr-336	1125	19	learning	learn	VERB
ftr-336	1125	20	about	about	ADP
ftr-336	1125	21	the	the	DET
ftr-336	1125	22	taxes	taxis	NOUN
ftr-336	1125	23	owed	owe	VERB
ftr-336	1125	24	or	or	CCONJ
ftr-336	1125	25	jointly	jointly	ADV
ftr-336	1125	26	owned	own	VERB
ftr-336	1125	27	the	the	DET
ftr-336	1125	28	property	property	NOUN
ftr-336	1125	29	,	,	PUNCT
ftr-336	1125	30	the	the	DET
ftr-336	1125	31	irs	irs	PROPN
ftr-336	1125	32	can	can	AUX
ftr-336	1125	33	conclude	conclude	VERB
ftr-336	1125	34	the	the	DET
ftr-336	1125	35	spouse	spouse	NOUN
ftr-336	1125	36	had	have	VERB
ftr-336	1125	37	actual	actual	ADJ
ftr-336	1125	38	knowledge.199	knowledge.199	NOUN
ftr-336	1125	39	the	the	DET
ftr-336	1125	40	following	follow	VERB
ftr-336	1125	41	chart	chart	NOUN
ftr-336	1125	42	examines	examine	VERB
ftr-336	1125	43	the	the	DET
ftr-336	1125	44	types	type	NOUN
ftr-336	1125	45	of	of	ADP
ftr-336	1125	46	knowledge	knowledge	NOUN
ftr-336	1125	47	that	that	PRON
ftr-336	1125	48	courts	court	NOUN
ftr-336	1125	49	have	have	AUX
ftr-336	1125	50	found	find	VERB
ftr-336	1125	51	in	in	ADP
ftr-336	1125	52	cases	case	NOUN
ftr-336	1125	53	decided	decide	VERB
ftr-336	1125	54	on	on	ADP
ftr-336	1125	55	the	the	DET
ftr-336	1125	56	merits.200	merits.200	PROPN
ftr-336	1125	57	as	as	SCONJ
ftr-336	1125	58	discussed	discuss	VERB
ftr-336	1125	59	above	above	ADV
ftr-336	1125	60	,	,	PUNCT
ftr-336	1125	61	although	although	SCONJ
ftr-336	1125	62	cases	case	NOUN
ftr-336	1125	63	were	be	AUX
ftr-336	1125	64	often	often	ADV
ftr-336	1125	65	brought	bring	VERB
ftr-336	1125	66	under	under	ADP
ftr-336	1125	67	a	a	DET
ftr-336	1125	68	combination	combination	NOUN
ftr-336	1125	69	of	of	ADP
ftr-336	1125	70	subsections	subsection	NOUN
ftr-336	1125	71	,	,	PUNCT
ftr-336	1125	72	courts	court	NOUN
ftr-336	1125	73	tended	tend	VERB
ftr-336	1125	74	to	to	PART
ftr-336	1125	75	grant	grant	VERB
ftr-336	1125	76	relief	relief	NOUN
ftr-336	1125	77	under	under	ADP
ftr-336	1125	78	only	only	ADV
ftr-336	1125	79	one	one	NUM
ftr-336	1125	80	subsection	subsection	NOUN
ftr-336	1125	81	.	.	PUNCT
ftr-336	1126	1	findings	finding	NOUN
ftr-336	1126	2	of	of	ADP
ftr-336	1126	3	knowledge	knowledge	PROPN
ftr-336	1126	4	§	§	PROPN
ftr-336	1126	5	6015(b	6015(b	PROPN
ftr-336	1126	6	)	)	PUNCT
ftr-336	1126	7	§	§	PROPN
ftr-336	1126	8	6015(c	6015(c	NOUN
ftr-336	1126	9	)	)	PUNCT
ftr-336	1126	10	§	§	PROPN
ftr-336	1126	11	6015(f	6015(f	NUM
ftr-336	1126	12	)	)	PUNCT
ftr-336	1126	13	§	§	PROPN
ftr-336	1126	14	6015(b	6015(b	PROPN
ftr-336	1126	15	)	)	PUNCT
ftr-336	1126	16	,	,	PUNCT
ftr-336	1126	17	(	(	PUNCT
ftr-336	1126	18	c	c	NOUN
ftr-336	1126	19	)	)	PUNCT
ftr-336	1126	20	,	,	PUNCT
ftr-336	1126	21	and/or	and/or	CCONJ
ftr-336	1126	22	(	(	PUNCT
ftr-336	1126	23	f	f	X
ftr-336	1126	24	)	)	PUNCT
ftr-336	1126	25	brought	bring	VERB
ftr-336	1126	26	wins	win	NOUN
ftr-336	1126	27	brought	bring	VERB
ftr-336	1126	28	wins	win	NOUN
ftr-336	1126	29	brought	bring	VERB
ftr-336	1126	30	wins	win	NOUN
ftr-336	1126	31	brought	bring	VERB
ftr-336	1126	32	wins	win	VERB
ftr-336	1126	33	court	court	NOUN
ftr-336	1126	34	finds	find	VERB
ftr-336	1126	35	actual	actual	ADJ
ftr-336	1126	36	knowledge	knowledge	NOUN
ftr-336	1126	37	6	6	NUM
ftr-336	1126	38	3	3	NUM
ftr-336	1126	39	4	4	NUM
ftr-336	1126	40	31	31	NUM
ftr-336	1126	41	13	13	NUM
ftr-336	1126	42	68	68	NUM
ftr-336	1126	43	1	1	NUM
ftr-336	1126	44	court	court	NOUN
ftr-336	1126	45	finds	find	VERB
ftr-336	1126	46	constructive	constructive	ADJ
ftr-336	1126	47	knowledge	knowledge	NOUN
ftr-336	1126	48	or	or	CCONJ
ftr-336	1126	49	reason	reason	NOUN
ftr-336	1126	50	to	to	PART
ftr-336	1126	51	know	know	VERB
ftr-336	1126	52	2	2	NUM
ftr-336	1126	53	2	2	NUM
ftr-336	1126	54	4	4	NUM
ftr-336	1126	55	41	41	NUM
ftr-336	1126	56	6	6	NUM
ftr-336	1126	57	33	33	NUM
ftr-336	1126	58	3	3	NUM
ftr-336	1126	59	spouse	spouse	NOUN
ftr-336	1126	60	or	or	CCONJ
ftr-336	1126	61	irs	irs	PROPN
ftr-336	1126	62	concedes	concede	VERB
ftr-336	1126	63	knowledge	knowledge	NOUN
ftr-336	1126	64	1	1	NUM
ftr-336	1126	65	0	0	NUM
ftr-336	1126	66	5	5	NUM
ftr-336	1126	67	1	1	NUM
ftr-336	1126	68	2	2	NUM
ftr-336	1126	69	court	court	NOUN
ftr-336	1126	70	finds	find	VERB
ftr-336	1126	71	no	no	DET
ftr-336	1126	72	knowledge	knowledge	NOUN
ftr-336	1126	73	4	4	NUM
ftr-336	1126	74	11	11	NUM
ftr-336	1126	75	11	11	NUM
ftr-336	1126	76	15	15	NUM
ftr-336	1126	77	26	26	NUM
ftr-336	1126	78	30	30	NUM
ftr-336	1126	79	24	24	NUM
ftr-336	1126	80	5	5	NUM
ftr-336	1126	81	unknown	unknown	ADJ
ftr-336	1126	82	;	;	PUNCT
ftr-336	1126	83	not	not	PART
ftr-336	1126	84	discussed	discuss	VERB
ftr-336	1126	85	1	1	NUM
ftr-336	1126	86	4	4	NUM
ftr-336	1126	87	3	3	NUM
ftr-336	1126	88	4	4	NUM
ftr-336	1126	89	3	3	NUM
ftr-336	1126	90	5	5	NUM
ftr-336	1126	91	when	when	SCONJ
ftr-336	1126	92	taxpayers	taxpayer	NOUN
ftr-336	1126	93	won	win	VERB
ftr-336	1126	94	under	under	ADP
ftr-336	1126	95	section	section	NOUN
ftr-336	1126	96	6015(b	6015(b	PROPN
ftr-336	1126	97	)	)	PUNCT
ftr-336	1126	98	,	,	PUNCT
ftr-336	1126	99	the	the	DET
ftr-336	1126	100	court	court	NOUN
ftr-336	1126	101	always	always	ADV
ftr-336	1126	102	found	find	VERB
ftr-336	1126	103	that	that	SCONJ
ftr-336	1126	104	the	the	DET
ftr-336	1126	105	requesting	request	VERB
ftr-336	1126	106	spouse	spouse	NOUN
ftr-336	1126	107	did	do	AUX
ftr-336	1126	108	not	not	PART
ftr-336	1126	109	know	know	VERB
ftr-336	1126	110	or	or	CCONJ
ftr-336	1126	111	have	have	VERB
ftr-336	1126	112	reason	reason	NOUN
ftr-336	1126	113	to	to	PART
ftr-336	1126	114	know	know	VERB
ftr-336	1126	115	of	of	ADP
ftr-336	1126	116	the	the	DET
ftr-336	1126	117	deficiency	deficiency	NOUN
ftr-336	1126	118	.	.	PUNCT
ftr-336	1127	1	this	this	PRON
ftr-336	1127	2	was	be	AUX
ftr-336	1127	3	not	not	PART
ftr-336	1127	4	the	the	DET
ftr-336	1127	5	case	case	NOUN
ftr-336	1127	6	for	for	ADP
ftr-336	1127	7	wins	win	NOUN
ftr-336	1127	8	under	under	ADP
ftr-336	1127	9	section	section	NOUN
ftr-336	1127	10	6015(f	6015(f	NUM
ftr-336	1127	11	)	)	PUNCT
ftr-336	1127	12	or	or	CCONJ
ftr-336	1127	13	section	section	NOUN
ftr-336	1127	14	6015(c	6015(c	NOUN
ftr-336	1127	15	)	)	PUNCT
ftr-336	1127	16	,	,	PUNCT
ftr-336	1127	17	the	the	DET
ftr-336	1127	18	latter	latter	ADJ
ftr-336	1127	19	being	be	AUX
ftr-336	1127	20	unexpected	unexpected	ADJ
ftr-336	1127	21	because	because	SCONJ
ftr-336	1127	22	one	one	NUM
ftr-336	1127	23	of	of	ADP
ftr-336	1127	24	section	section	NOUN
ftr-336	1127	25	6015(c	6015(c	NOUN
ftr-336	1127	26	)	)	PUNCT
ftr-336	1127	27	’s	’s	PART
ftr-336	1127	28	requirements	requirement	NOUN
ftr-336	1127	29	is	be	AUX
ftr-336	1127	30	that	that	SCONJ
ftr-336	1127	31	the	the	DET
ftr-336	1127	32	requesting	request	VERB
ftr-336	1127	33	spouse	spouse	NOUN
ftr-336	1127	34	must	must	AUX
ftr-336	1127	35	not	not	PART
ftr-336	1127	36	have	have	VERB
ftr-336	1127	37	actual	actual	ADJ
ftr-336	1127	38	knowledge	knowledge	NOUN
ftr-336	1127	39	of	of	ADP
ftr-336	1127	40	the	the	DET
ftr-336	1127	41	deficiency	deficiency	NOUN
ftr-336	1127	42	.	.	PUNCT
ftr-336	1128	1	for	for	ADP
ftr-336	1128	2	56.6	56.6	NUM
ftr-336	1128	3	percent	percent	NOUN
ftr-336	1128	4	of	of	ADP
ftr-336	1128	5	requesting	request	VERB
ftr-336	1128	6	spouses	spouse	NOUN
ftr-336	1128	7	who	who	PRON
ftr-336	1128	8	won	win	VERB
ftr-336	1128	9	under	under	ADP
ftr-336	1128	10	section	section	NOUN
ftr-336	1128	11	6015(f	6015(f	NUM
ftr-336	1128	12	)	)	PUNCT
ftr-336	1128	13	,	,	PUNCT
ftr-336	1128	14	the	the	DET
ftr-336	1128	15	court	court	NOUN
ftr-336	1128	16	found	find	VERB
ftr-336	1128	17	no	no	DET
ftr-336	1128	18	knowledge	knowledge	NOUN
ftr-336	1128	19	,	,	PUNCT
ftr-336	1128	20	but	but	CCONJ
ftr-336	1128	21	in	in	ADP
ftr-336	1128	22	37.7	37.7	NUM
ftr-336	1128	23	percent	percent	NOUN
ftr-336	1128	24	of	of	ADP
ftr-336	1128	25	the	the	DET
ftr-336	1128	26	cases	case	NOUN
ftr-336	1128	27	won	win	VERB
ftr-336	1128	28	under	under	ADP
ftr-336	1128	29	section	section	NOUN
ftr-336	1128	30	6015(f	6015(f	NUM
ftr-336	1128	31	)	)	PUNCT
ftr-336	1128	32	,	,	PUNCT
ftr-336	1128	33	the	the	DET
ftr-336	1128	34	requesting	request	VERB
ftr-336	1128	35	spouse	spouse	NOUN
ftr-336	1128	36	either	either	CCONJ
ftr-336	1128	37	had	have	VERB
ftr-336	1128	38	actual	actual	ADJ
ftr-336	1128	39	knowledge	knowledge	NOUN
ftr-336	1128	40	or	or	CCONJ
ftr-336	1128	41	reason	reason	NOUN
ftr-336	1128	42	to	to	PART
ftr-336	1128	43	know	know	VERB
ftr-336	1128	44	of	of	ADP
ftr-336	1128	45	the	the	DET
ftr-336	1128	46	deficiency	deficiency	NOUN
ftr-336	1128	47	.	.	PUNCT
ftr-336	1129	1	the	the	DET
ftr-336	1129	2	results	result	NOUN
ftr-336	1129	3	are	be	AUX
ftr-336	1129	4	similar	similar	ADJ
ftr-336	1129	5	under	under	ADP
ftr-336	1129	6	section	section	NOUN
ftr-336	1129	7	6015(c	6015(c	NOUN
ftr-336	1129	8	)	)	PUNCT
ftr-336	1129	9	.	.	PUNCT
ftr-336	1130	1	for	for	ADP
ftr-336	1130	2	57.7	57.7	NUM
ftr-336	1130	3	percent	percent	NOUN
ftr-336	1130	4	of	of	ADP
ftr-336	1130	5	requesting	request	VERB
ftr-336	1130	6	spouses	spouse	NOUN
ftr-336	1130	7	who	who	PRON
ftr-336	1130	8	won	win	VERB
ftr-336	1130	9	under	under	ADP
ftr-336	1130	10	section	section	NOUN
ftr-336	1130	11	6015(c	6015(c	NOUN
ftr-336	1130	12	)	)	PUNCT
ftr-336	1130	13	,	,	PUNCT
ftr-336	1130	14	the	the	DET
ftr-336	1130	15	court	court	NOUN
ftr-336	1130	16	found	find	VERB
ftr-336	1130	17	no	no	DET
ftr-336	1130	18	knowledge	knowledge	NOUN
ftr-336	1130	19	of	of	ADP
ftr-336	1130	20	the	the	DET
ftr-336	1130	21	deficiency	deficiency	NOUN
ftr-336	1130	22	.	.	PUNCT
ftr-336	1131	1	however	however	ADV
ftr-336	1131	2	,	,	PUNCT
ftr-336	1131	3	198	198	NUM
ftr-336	1131	4	.	.	PUNCT
ftr-336	1131	5	i.r.c	i.r.c	NOUN
ftr-336	1131	6	.	.	PUNCT
ftr-336	1132	1	§	§	PROPN
ftr-336	1132	2	6015(c)(3)(c	6015(c)(3)(c	PROPN
ftr-336	1132	3	)	)	PUNCT
ftr-336	1132	4	;	;	PUNCT
ftr-336	1132	5	beck	beck	NOUN
ftr-336	1132	6	,	,	PUNCT
ftr-336	1132	7	failure	failure	NOUN
ftr-336	1132	8	,	,	PUNCT
ftr-336	1132	9	supra	supra	ADJ
ftr-336	1132	10	note	note	NOUN
ftr-336	1132	11	20	20	NUM
ftr-336	1132	12	,	,	PUNCT
ftr-336	1132	13	at	at	ADP
ftr-336	1132	14	948	948	NUM
ftr-336	1132	15	.	.	PUNCT
ftr-336	1133	1	see	see	VERB
ftr-336	1133	2	also	also	ADV
ftr-336	1133	3	attestatova	attestatova	PROPN
ftr-336	1133	4	,	,	PUNCT
ftr-336	1133	5	bonds	bond	NOUN
ftr-336	1133	6	of	of	ADP
ftr-336	1133	7	joint	joint	ADJ
ftr-336	1133	8	tax	tax	NOUN
ftr-336	1133	9	liability	liability	NOUN
ftr-336	1133	10	,	,	PUNCT
ftr-336	1133	11	supra	supra	PROPN
ftr-336	1133	12	note	note	NOUN
ftr-336	1133	13	20	20	NUM
ftr-336	1133	14	,	,	PUNCT
ftr-336	1133	15	at	at	ADP
ftr-336	1133	16	863–64	863–64	PROPN
ftr-336	1133	17	,	,	PUNCT
ftr-336	1133	18	senators	senator	NOUN
ftr-336	1133	19	bob	bob	PROPN
ftr-336	1133	20	graham	graham	PROPN
ftr-336	1133	21	,	,	PUNCT
ftr-336	1133	22	al	al	PROPN
ftr-336	1133	23	d’amato	d’amato	PROPN
ftr-336	1133	24	,	,	PUNCT
ftr-336	1133	25	dianne	dianne	PROPN
ftr-336	1133	26	feinstein	feinstein	PROPN
ftr-336	1133	27	,	,	PUNCT
ftr-336	1133	28	and	and	CCONJ
ftr-336	1133	29	tim	tim	PROPN
ftr-336	1133	30	johnson	johnson	PROPN
ftr-336	1133	31	introduced	introduce	VERB
ftr-336	1133	32	an	an	DET
ftr-336	1133	33	amendment	amendment	NOUN
ftr-336	1133	34	to	to	PART
ftr-336	1133	35	make	make	VERB
ftr-336	1133	36	the	the	DET
ftr-336	1133	37	actual	actual	ADJ
ftr-336	1133	38	knowledge	knowledge	NOUN
ftr-336	1133	39	test	test	NOUN
ftr-336	1133	40	apply	apply	VERB
ftr-336	1133	41	at	at	ADP
ftr-336	1133	42	the	the	DET
ftr-336	1133	43	time	time	NOUN
ftr-336	1133	44	the	the	DET
ftr-336	1133	45	individual	individual	NOUN
ftr-336	1133	46	signed	sign	VERB
ftr-336	1133	47	the	the	DET
ftr-336	1133	48	return	return	NOUN
ftr-336	1133	49	.	.	PUNCT
ftr-336	1134	1	144	144	NUM
ftr-336	1134	2	cong	cong	NOUN
ftr-336	1134	3	.	.	PUNCT
ftr-336	1135	1	rec	rec	PROPN
ftr-336	1135	2	.	.	PUNCT
ftr-336	1136	1	s4544	s4544	PROPN
ftr-336	1136	2	(	(	PUNCT
ftr-336	1136	3	1998	1998	NUM
ftr-336	1136	4	)	)	PUNCT
ftr-336	1136	5	(	(	PUNCT
ftr-336	1136	6	proposed	propose	VERB
ftr-336	1136	7	amendments	amendment	NOUN
ftr-336	1136	8	to	to	ADP
ftr-336	1136	9	h.r	h.r	PROPN
ftr-336	1136	10	.	.	PROPN
ftr-336	1136	11	2676	2676	NUM
ftr-336	1136	12	)	)	PUNCT
ftr-336	1136	13	.	.	PUNCT
ftr-336	1137	1	199	199	NUM
ftr-336	1137	2	.	.	PUNCT
ftr-336	1138	1	reg	reg	NOUN
ftr-336	1138	2	.	.	PUNCT
ftr-336	1139	1	§	§	PROPN
ftr-336	1139	2	1.6015	1.6015	NUM
ftr-336	1139	3	-	-	SYM
ftr-336	1139	4	3(c)(iv	3(c)(iv	NUM
ftr-336	1139	5	)	)	PUNCT
ftr-336	1139	6	.	.	PUNCT
ftr-336	1140	1	requesting	request	VERB
ftr-336	1140	2	spouses	spouse	NOUN
ftr-336	1140	3	can	can	AUX
ftr-336	1140	4	overcome	overcome	VERB
ftr-336	1140	5	actual	actual	ADJ
ftr-336	1140	6	knowledge	knowledge	NOUN
ftr-336	1140	7	if	if	SCONJ
ftr-336	1140	8	they	they	PRON
ftr-336	1140	9	were	be	AUX
ftr-336	1140	10	victims	victim	NOUN
ftr-336	1140	11	of	of	ADP
ftr-336	1140	12	domestic	domestic	ADJ
ftr-336	1140	13	violence	violence	NOUN
ftr-336	1140	14	and	and	CCONJ
ftr-336	1140	15	did	do	AUX
ftr-336	1140	16	not	not	PART
ftr-336	1140	17	challenge	challenge	VERB
ftr-336	1140	18	the	the	DET
ftr-336	1140	19	filing	filing	NOUN
ftr-336	1140	20	for	for	ADP
ftr-336	1140	21	fear	fear	NOUN
ftr-336	1140	22	of	of	ADP
ftr-336	1140	23	retaliation	retaliation	NOUN
ftr-336	1140	24	.	.	PUNCT
ftr-336	1141	1	reg	reg	NOUN
ftr-336	1141	2	.	.	PUNCT
ftr-336	1142	1	§	§	PROPN
ftr-336	1142	2	1.6015	1.6015	NUM
ftr-336	1142	3	-	-	SYM
ftr-336	1142	4	3(c)(v	3(c)(v	NUM
ftr-336	1142	5	)	)	PUNCT
ftr-336	1142	6	.	.	PUNCT
ftr-336	1143	1	200	200	NUM
ftr-336	1143	2	.	.	PUNCT
ftr-336	1143	3	cases	case	NOUN
ftr-336	1143	4	for	for	ADP
ftr-336	1143	5	litigation	litigation	NOUN
ftr-336	1143	6	costs	cost	NOUN
ftr-336	1143	7	or	or	CCONJ
ftr-336	1143	8	on	on	ADP
ftr-336	1143	9	other	other	ADJ
ftr-336	1143	10	grounds	ground	NOUN
ftr-336	1143	11	are	be	AUX
ftr-336	1143	12	omitted	omit	VERB
ftr-336	1143	13	from	from	ADP
ftr-336	1143	14	the	the	DET
ftr-336	1143	15	chart	chart	NOUN
ftr-336	1143	16	.	.	PUNCT
ftr-336	1144	1	676	676	NUM
ftr-336	1144	2	florid	florid	ADJ
ftr-336	1144	3	tax	tax	NOUN
ftr-336	1144	4	review	review	NOUN
ftr-336	1144	5	[	[	X
ftr-336	1144	6	vol.12:8	vol.12:8	NOUN
ftr-336	1144	7	in	in	ADP
ftr-336	1144	8	15.4	15.4	NUM
ftr-336	1144	9	percent	percent	NOUN
ftr-336	1144	10	of	of	ADP
ftr-336	1144	11	the	the	DET
ftr-336	1144	12	cases	case	NOUN
ftr-336	1144	13	in	in	ADP
ftr-336	1144	14	which	which	PRON
ftr-336	1144	15	a	a	DET
ftr-336	1144	16	spouse	spouse	NOUN
ftr-336	1144	17	won	win	VERB
ftr-336	1144	18	under	under	ADP
ftr-336	1144	19	section	section	NOUN
ftr-336	1144	20	6015(c	6015(c	NOUN
ftr-336	1144	21	)	)	PUNCT
ftr-336	1144	22	,	,	PUNCT
ftr-336	1144	23	the	the	DET
ftr-336	1144	24	court	court	NOUN
ftr-336	1144	25	found	find	VERB
ftr-336	1144	26	actual	actual	ADJ
ftr-336	1144	27	knowledge	knowledge	NOUN
ftr-336	1144	28	;	;	PUNCT
ftr-336	1144	29	and	and	CCONJ
ftr-336	1144	30	in	in	ADP
ftr-336	1144	31	11.5	11.5	NUM
ftr-336	1144	32	percent	percent	NOUN
ftr-336	1144	33	,	,	PUNCT
ftr-336	1144	34	the	the	DET
ftr-336	1144	35	court	court	NOUN
ftr-336	1144	36	did	do	AUX
ftr-336	1144	37	not	not	PART
ftr-336	1144	38	discuss	discuss	VERB
ftr-336	1144	39	knowledge	knowledge	NOUN
ftr-336	1144	40	despite	despite	SCONJ
ftr-336	1144	41	it	it	PRON
ftr-336	1144	42	being	be	AUX
ftr-336	1144	43	a	a	DET
ftr-336	1144	44	requirement	requirement	NOUN
ftr-336	1144	45	for	for	ADP
ftr-336	1144	46	deciding	decide	VERB
ftr-336	1144	47	relief	relief	NOUN
ftr-336	1144	48	on	on	ADP
ftr-336	1144	49	the	the	DET
ftr-336	1144	50	merits	merit	NOUN
ftr-336	1144	51	.	.	PUNCT
ftr-336	1145	1	courts	court	NOUN
ftr-336	1145	2	found	find	VERB
ftr-336	1145	3	constructive	constructive	ADJ
ftr-336	1145	4	knowledge	knowledge	NOUN
ftr-336	1145	5	when	when	SCONJ
ftr-336	1145	6	a	a	DET
ftr-336	1145	7	requesting	request	VERB
ftr-336	1145	8	spouse	spouse	NOUN
ftr-336	1145	9	did	do	AUX
ftr-336	1145	10	not	not	PART
ftr-336	1145	11	review	review	VERB
ftr-336	1145	12	the	the	DET
ftr-336	1145	13	completed	complete	VERB
ftr-336	1145	14	return	return	NOUN
ftr-336	1145	15	or	or	CCONJ
ftr-336	1145	16	signed	sign	VERB
ftr-336	1145	17	a	a	DET
ftr-336	1145	18	blank	blank	ADJ
ftr-336	1145	19	return	return	NOUN
ftr-336	1145	20	.	.	PUNCT
ftr-336	1146	1	requesting	request	VERB
ftr-336	1146	2	spouses	spouse	NOUN
ftr-336	1146	3	were	be	AUX
ftr-336	1146	4	expected	expect	VERB
ftr-336	1146	5	to	to	PART
ftr-336	1146	6	know	know	VERB
ftr-336	1146	7	what	what	PRON
ftr-336	1146	8	they	they	PRON
ftr-336	1146	9	signed	sign	VERB
ftr-336	1146	10	unless	unless	SCONJ
ftr-336	1146	11	they	they	PRON
ftr-336	1146	12	were	be	AUX
ftr-336	1146	13	prevented	prevent	VERB
ftr-336	1146	14	from	from	ADP
ftr-336	1146	15	reviewing	review	VERB
ftr-336	1146	16	the	the	DET
ftr-336	1146	17	return	return	NOUN
ftr-336	1146	18	.	.	PUNCT
ftr-336	1147	1	in	in	ADP
ftr-336	1147	2	twenty	twenty	NUM
ftr-336	1147	3	-	-	PUNCT
ftr-336	1147	4	six	six	NUM
ftr-336	1147	5	of	of	ADP
ftr-336	1147	6	the	the	DET
ftr-336	1147	7	cases	case	NOUN
ftr-336	1147	8	decided	decide	VERB
ftr-336	1147	9	on	on	ADP
ftr-336	1147	10	the	the	DET
ftr-336	1147	11	merits	merit	NOUN
ftr-336	1147	12	,	,	PUNCT
ftr-336	1147	13	judges	judge	NOUN
ftr-336	1147	14	found	find	VERB
ftr-336	1147	15	that	that	SCONJ
ftr-336	1147	16	there	there	PRON
ftr-336	1147	17	was	be	VERB
ftr-336	1147	18	constructive	constructive	ADJ
ftr-336	1147	19	knowledge.201	knowledge.201	NOUN
ftr-336	1147	20	in	in	ADP
ftr-336	1147	21	addition	addition	NOUN
ftr-336	1147	22	,	,	PUNCT
ftr-336	1147	23	in	in	ADP
ftr-336	1147	24	jones	jones	PROPN
ftr-336	1148	1	v.	v.	PROPN
ftr-336	1148	2	commissioner,202	commissioner,202	PROPN
ftr-336	1148	3	the	the	DET
ftr-336	1148	4	court	court	NOUN
ftr-336	1148	5	found	find	VERB
ftr-336	1148	6	that	that	SCONJ
ftr-336	1148	7	if	if	SCONJ
ftr-336	1148	8	a	a	DET
ftr-336	1148	9	requesting	requesting	NOUN
ftr-336	1148	10	spouse	spouse	NOUN
ftr-336	1148	11	was	be	AUX
ftr-336	1148	12	on	on	ADP
ftr-336	1148	13	notice	notice	NOUN
ftr-336	1148	14	that	that	SCONJ
ftr-336	1148	15	the	the	DET
ftr-336	1148	16	other	other	ADJ
ftr-336	1148	17	spouse	spouse	NOUN
ftr-336	1148	18	had	have	AUX
ftr-336	1148	19	unreported	unreported	ADJ
ftr-336	1148	20	income	income	NOUN
ftr-336	1148	21	but	but	CCONJ
ftr-336	1148	22	did	do	AUX
ftr-336	1148	23	not	not	PART
ftr-336	1148	24	know	know	VERB
ftr-336	1148	25	the	the	DET
ftr-336	1148	26	exact	exact	ADJ
ftr-336	1148	27	amount	amount	NOUN
ftr-336	1148	28	of	of	ADP
ftr-336	1148	29	income	income	NOUN
ftr-336	1148	30	,	,	PUNCT
ftr-336	1148	31	the	the	DET
ftr-336	1148	32	requesting	request	VERB
ftr-336	1148	33	spouse	spouse	NOUN
ftr-336	1148	34	must	must	AUX
ftr-336	1148	35	fulfill	fulfill	VERB
ftr-336	1148	36	a	a	DET
ftr-336	1148	37	duty	duty	NOUN
ftr-336	1148	38	of	of	ADP
ftr-336	1148	39	inquiry	inquiry	NOUN
ftr-336	1148	40	or	or	CCONJ
ftr-336	1148	41	risk	risk	NOUN
ftr-336	1148	42	being	be	AUX
ftr-336	1148	43	charged	charge	VERB
ftr-336	1148	44	with	with	ADP
ftr-336	1148	45	constructive	constructive	ADJ
ftr-336	1148	46	knowledge	knowledge	NOUN
ftr-336	1148	47	of	of	ADP
ftr-336	1148	48	the	the	DET
ftr-336	1148	49	understatement	understatement	NOUN
ftr-336	1148	50	.	.	PUNCT
ftr-336	1149	1	nevertheless	nevertheless	ADV
ftr-336	1149	2	,	,	PUNCT
ftr-336	1149	3	the	the	DET
ftr-336	1149	4	requesting	request	VERB
ftr-336	1149	5	spouse	spouse	NOUN
ftr-336	1149	6	in	in	ADP
ftr-336	1149	7	jones	jones	PROPN
ftr-336	1149	8	was	be	AUX
ftr-336	1149	9	granted	grant	VERB
ftr-336	1149	10	relief	relief	NOUN
ftr-336	1149	11	under	under	ADP
ftr-336	1149	12	section	section	NOUN
ftr-336	1149	13	6015(f	6015(f	NUM
ftr-336	1149	14	)	)	PUNCT
ftr-336	1149	15	after	after	ADP
ftr-336	1149	16	balancing	balance	VERB
ftr-336	1149	17	all	all	PRON
ftr-336	1149	18	of	of	ADP
ftr-336	1149	19	the	the	DET
ftr-336	1149	20	factors	factor	NOUN
ftr-336	1149	21	weighing	weigh	VERB
ftr-336	1149	22	for	for	ADP
ftr-336	1149	23	equitable	equitable	ADJ
ftr-336	1149	24	relief	relief	NOUN
ftr-336	1149	25	.	.	PUNCT
ftr-336	1150	1	in	in	ADP
ftr-336	1150	2	several	several	ADJ
ftr-336	1150	3	cases	case	NOUN
ftr-336	1150	4	,	,	PUNCT
ftr-336	1150	5	spouses	spouse	NOUN
ftr-336	1150	6	were	be	AUX
ftr-336	1150	7	required	require	VERB
ftr-336	1150	8	to	to	PART
ftr-336	1150	9	exercise	exercise	VERB
ftr-336	1150	10	greater	great	ADJ
ftr-336	1150	11	diligence	diligence	NOUN
ftr-336	1150	12	than	than	ADP
ftr-336	1150	13	simply	simply	ADV
ftr-336	1150	14	requesting	request	VERB
ftr-336	1150	15	information	information	NOUN
ftr-336	1150	16	.	.	PUNCT
ftr-336	1151	1	in	in	ADP
ftr-336	1151	2	cheshire	cheshire	PROPN
ftr-336	1151	3	v.	v.	ADP
ftr-336	1151	4	commissioner203	commissioner203	PROPN
ftr-336	1151	5	and	and	CCONJ
ftr-336	1151	6	wiksell	wiksell	VERB
ftr-336	1151	7	v.	v.	ADP
ftr-336	1151	8	commissioner,204	commissioner,204	PROPN
ftr-336	1151	9	wives	wife	NOUN
ftr-336	1151	10	noticed	notice	VERB
ftr-336	1151	11	either	either	CCONJ
ftr-336	1151	12	an	an	DET
ftr-336	1151	13	ineligible	ineligible	ADJ
ftr-336	1151	14	deduction	deduction	NOUN
ftr-336	1151	15	or	or	CCONJ
ftr-336	1151	16	unreported	unreported	ADJ
ftr-336	1151	17	income	income	NOUN
ftr-336	1151	18	on	on	ADP
ftr-336	1151	19	the	the	DET
ftr-336	1151	20	return	return	NOUN
ftr-336	1151	21	and	and	CCONJ
ftr-336	1151	22	asked	ask	VERB
ftr-336	1151	23	about	about	ADP
ftr-336	1151	24	the	the	DET
ftr-336	1151	25	tax	tax	NOUN
ftr-336	1151	26	consequences	consequence	NOUN
ftr-336	1151	27	of	of	ADP
ftr-336	1151	28	the	the	DET
ftr-336	1151	29	mistakes	mistake	NOUN
ftr-336	1151	30	.	.	PUNCT
ftr-336	1152	1	for	for	ADP
ftr-336	1152	2	that	that	DET
ftr-336	1152	3	reason	reason	NOUN
ftr-336	1152	4	,	,	PUNCT
ftr-336	1152	5	they	they	PRON
ftr-336	1152	6	were	be	AUX
ftr-336	1152	7	held	hold	VERB
ftr-336	1152	8	to	to	PART
ftr-336	1152	9	have	have	VERB
ftr-336	1152	10	actual	actual	ADJ
ftr-336	1152	11	knowledge	knowledge	NOUN
ftr-336	1152	12	of	of	ADP
ftr-336	1152	13	the	the	DET
ftr-336	1152	14	deficiency	deficiency	NOUN
ftr-336	1152	15	and	and	CCONJ
ftr-336	1152	16	,	,	PUNCT
ftr-336	1152	17	ultimately	ultimately	ADV
ftr-336	1152	18	,	,	PUNCT
ftr-336	1152	19	denied	deny	VERB
ftr-336	1152	20	relief	relief	NOUN
ftr-336	1152	21	.	.	PUNCT
ftr-336	1153	1	much	much	ADV
ftr-336	1153	2	as	as	ADP
ftr-336	1153	3	ignorance	ignorance	NOUN
ftr-336	1153	4	of	of	ADP
ftr-336	1153	5	what	what	PRON
ftr-336	1153	6	is	be	AUX
ftr-336	1153	7	on	on	ADP
ftr-336	1153	8	the	the	DET
ftr-336	1153	9	return	return	NOUN
ftr-336	1153	10	provides	provide	VERB
ftr-336	1153	11	little	little	ADJ
ftr-336	1153	12	relief	relief	NOUN
ftr-336	1153	13	,	,	PUNCT
ftr-336	1153	14	ignorance	ignorance	NOUN
ftr-336	1153	15	of	of	ADP
ftr-336	1153	16	the	the	DET
ftr-336	1153	17	law	law	NOUN
ftr-336	1153	18	is	be	AUX
ftr-336	1153	19	unlikely	unlikely	ADJ
ftr-336	1153	20	to	to	PART
ftr-336	1153	21	win	win	VERB
ftr-336	1153	22	relief	relief	NOUN
ftr-336	1153	23	if	if	SCONJ
ftr-336	1153	24	it	it	PRON
ftr-336	1153	25	means	mean	VERB
ftr-336	1153	26	relieving	relieve	VERB
ftr-336	1153	27	one	one	NUM
ftr-336	1153	28	spouse	spouse	NOUN
ftr-336	1153	29	completely	completely	ADV
ftr-336	1153	30	,	,	PUNCT
ftr-336	1153	31	despite	despite	SCONJ
ftr-336	1153	32	the	the	DET
ftr-336	1153	33	aba	aba	PROPN
ftr-336	1153	34	’s	’s	PART
ftr-336	1153	35	1995	1995	NUM
ftr-336	1153	36	proposal	proposal	NOUN
ftr-336	1153	37	that	that	PRON
ftr-336	1153	38	would	would	AUX
ftr-336	1153	39	have	have	AUX
ftr-336	1153	40	allowed	allow	VERB
ftr-336	1153	41	ignorance	ignorance	NOUN
ftr-336	1153	42	of	of	ADP
ftr-336	1153	43	the	the	DET
ftr-336	1153	44	law	law	NOUN
ftr-336	1153	45	as	as	ADP
ftr-336	1153	46	a	a	DET
ftr-336	1153	47	defense.205	defense.205	NOUN
ftr-336	1153	48	in	in	ADP
ftr-336	1153	49	the	the	DET
ftr-336	1153	50	seven	seven	NUM
ftr-336	1153	51	cases	case	NOUN
ftr-336	1153	52	in	in	ADP
ftr-336	1153	53	which	which	PRON
ftr-336	1153	54	a	a	DET
ftr-336	1153	55	spouse	spouse	NOUN
ftr-336	1153	56	claimed	claim	VERB
ftr-336	1153	57	reliance	reliance	NOUN
ftr-336	1153	58	on	on	ADP
ftr-336	1153	59	bad	bad	ADJ
ftr-336	1153	60	advice	advice	NOUN
ftr-336	1153	61	,	,	PUNCT
ftr-336	1153	62	either	either	CCONJ
ftr-336	1153	63	from	from	ADP
ftr-336	1153	64	a	a	DET
ftr-336	1153	65	return	return	NOUN
ftr-336	1153	66	preparer	preparer	NOUN
ftr-336	1153	67	or	or	CCONJ
ftr-336	1153	68	tax	tax	NOUN
ftr-336	1153	69	software	software	NOUN
ftr-336	1153	70	,	,	PUNCT
ftr-336	1153	71	the	the	DET
ftr-336	1153	72	resulting	result	VERB
ftr-336	1153	73	ignorance	ignorance	NOUN
ftr-336	1153	74	of	of	ADP
ftr-336	1153	75	the	the	DET
ftr-336	1153	76	law	law	NOUN
ftr-336	1153	77	was	be	AUX
ftr-336	1153	78	no	no	DET
ftr-336	1153	79	excuse	excuse	NOUN
ftr-336	1153	80	for	for	ADP
ftr-336	1153	81	lack	lack	NOUN
ftr-336	1153	82	of	of	ADP
ftr-336	1153	83	knowledge	knowledge	NOUN
ftr-336	1153	84	.	.	PUNCT
ftr-336	1154	1	in	in	ADP
ftr-336	1154	2	one	one	NUM
ftr-336	1154	3	case	case	NOUN
ftr-336	1154	4	,	,	PUNCT
ftr-336	1154	5	a	a	DET
ftr-336	1154	6	wife	wife	NOUN
ftr-336	1154	7	who	who	PRON
ftr-336	1154	8	prepared	prepare	VERB
ftr-336	1154	9	the	the	DET
ftr-336	1154	10	couple	couple	NOUN
ftr-336	1154	11	’s	’s	PART
ftr-336	1154	12	tax	tax	NOUN
ftr-336	1154	13	return	return	NOUN
ftr-336	1154	14	failed	fail	VERB
ftr-336	1154	15	to	to	PART
ftr-336	1154	16	win	win	VERB
ftr-336	1154	17	relief	relief	NOUN
ftr-336	1154	18	because	because	SCONJ
ftr-336	1154	19	she	she	PRON
ftr-336	1154	20	had	have	AUX
ftr-336	1154	21	incorrectly	incorrectly	ADV
ftr-336	1154	22	relied	rely	VERB
ftr-336	1154	23	on	on	ADP
ftr-336	1154	24	an	an	DET
ftr-336	1154	25	accountant	accountant	NOUN
ftr-336	1154	26	’s	’s	PART
ftr-336	1154	27	opinion	opinion	NOUN
ftr-336	1154	28	that	that	SCONJ
ftr-336	1154	29	certain	certain	ADJ
ftr-336	1154	30	of	of	ADP
ftr-336	1154	31	her	her	PRON
ftr-336	1154	32	former	former	ADJ
ftr-336	1154	33	husband	husband	NOUN
ftr-336	1154	34	’s	’s	PART
ftr-336	1154	35	disability	disability	NOUN
ftr-336	1154	36	income	income	NOUN
ftr-336	1154	37	was	be	AUX
ftr-336	1154	38	excluded	exclude	VERB
ftr-336	1154	39	from	from	ADP
ftr-336	1154	40	tax.206	tax.206	NOUN
ftr-336	1154	41	in	in	ADP
ftr-336	1154	42	another	another	DET
ftr-336	1154	43	case	case	NOUN
ftr-336	1154	44	,	,	PUNCT
ftr-336	1154	45	the	the	DET
ftr-336	1154	46	wife	wife	NOUN
ftr-336	1154	47	signed	sign	VERB
ftr-336	1154	48	relying	rely	VERB
ftr-336	1154	49	relied	rely	VERB
ftr-336	1154	50	on	on	ADP
ftr-336	1154	51	her	her	PRON
ftr-336	1154	52	divorce	divorce	NOUN
ftr-336	1154	53	attorney	attorney	NOUN
ftr-336	1154	54	’s	’s	PART
ftr-336	1154	55	incorrect	incorrect	ADJ
ftr-336	1154	56	201	201	NUM
ftr-336	1154	57	.	.	PUNCT
ftr-336	1155	1	but	but	CCONJ
ftr-336	1155	2	see	see	VERB
ftr-336	1155	3	sunleaf	sunleaf	NOUN
ftr-336	1155	4	v.	v.	PROPN
ftr-336	1155	5	commissioner	commissioner	NOUN
ftr-336	1155	6	,	,	PUNCT
ftr-336	1155	7	97	97	NUM
ftr-336	1155	8	t.c.m	t.c.m	NOUN
ftr-336	1155	9	.	.	PUNCT
ftr-336	1156	1	(	(	PUNCT
ftr-336	1156	2	cch	cch	NOUN
ftr-336	1156	3	)	)	PUNCT
ftr-336	1156	4	1283	1283	NUM
ftr-336	1156	5	,	,	PUNCT
ftr-336	1156	6	1286	1286	NUM
ftr-336	1156	7	,	,	PUNCT
ftr-336	1156	8	t.c.m	t.c.m	INTJ
ftr-336	1156	9	.	.	PUNCT
ftr-336	1157	1	(	(	PUNCT
ftr-336	1157	2	ria	ria	PROPN
ftr-336	1157	3	)	)	PUNCT
ftr-336	1157	4	¶	¶	PROPN
ftr-336	1157	5	2009	2009	NUM
ftr-336	1157	6	-	-	SYM
ftr-336	1157	7	052	052	NUM
ftr-336	1157	8	at	at	ADP
ftr-336	1157	9	413	413	NUM
ftr-336	1157	10	-	-	SYM
ftr-336	1157	11	14	14	NUM
ftr-336	1157	12	(	(	PUNCT
ftr-336	1157	13	2009	2009	NUM
ftr-336	1157	14	)	)	PUNCT
ftr-336	1157	15	(	(	PUNCT
ftr-336	1157	16	wife	wife	NOUN
ftr-336	1157	17	who	who	PRON
ftr-336	1157	18	relied	rely	VERB
ftr-336	1157	19	on	on	ADP
ftr-336	1157	20	her	her	PRON
ftr-336	1157	21	husband	husband	NOUN
ftr-336	1157	22	to	to	PART
ftr-336	1157	23	file	file	VERB
ftr-336	1157	24	the	the	DET
ftr-336	1157	25	returns	return	NOUN
ftr-336	1157	26	and	and	CCONJ
ftr-336	1157	27	,	,	PUNCT
ftr-336	1157	28	therefore	therefore	ADV
ftr-336	1157	29	,	,	PUNCT
ftr-336	1157	30	did	do	AUX
ftr-336	1157	31	not	not	PART
ftr-336	1157	32	review	review	VERB
ftr-336	1157	33	them	they	PRON
ftr-336	1157	34	,	,	PUNCT
ftr-336	1157	35	was	be	AUX
ftr-336	1157	36	granted	grant	VERB
ftr-336	1157	37	relief	relief	NOUN
ftr-336	1157	38	)	)	PUNCT
ftr-336	1157	39	.	.	PUNCT
ftr-336	1158	1	202	202	NUM
ftr-336	1158	2	.	.	X
ftr-336	1158	3	99	99	NUM
ftr-336	1158	4	t.c.m	t.c.m	NOUN
ftr-336	1158	5	.	.	PUNCT
ftr-336	1159	1	(	(	PUNCT
ftr-336	1159	2	cch	cch	NOUN
ftr-336	1159	3	)	)	PUNCT
ftr-336	1159	4	1457	1457	NUM
ftr-336	1159	5	,	,	PUNCT
ftr-336	1159	6	1460	1460	NUM
ftr-336	1159	7	,	,	PUNCT
ftr-336	1159	8	t.c.m	t.c.m	INTJ
ftr-336	1159	9	.	.	PUNCT
ftr-336	1160	1	(	(	PUNCT
ftr-336	1160	2	ria	ria	PROPN
ftr-336	1160	3	)	)	PUNCT
ftr-336	1160	4	¶	¶	PROPN
ftr-336	1160	5	2010	2010	NUM
ftr-336	1160	6	-	-	SYM
ftr-336	1160	7	112	112	NUM
ftr-336	1160	8	at	at	ADP
ftr-336	1160	9	667	667	NUM
ftr-336	1160	10	(	(	PUNCT
ftr-336	1160	11	2010	2010	NUM
ftr-336	1160	12	)	)	PUNCT
ftr-336	1160	13	.	.	PUNCT
ftr-336	1161	1	see	see	VERB
ftr-336	1161	2	also	also	ADV
ftr-336	1161	3	kruse	kruse	PROPN
ftr-336	1161	4	v.	v.	PROPN
ftr-336	1161	5	commissioner	commissioner	PROPN
ftr-336	1161	6	,	,	PUNCT
ftr-336	1161	7	100	100	NUM
ftr-336	1161	8	t.c.m	t.c.m	NOUN
ftr-336	1161	9	.	.	PUNCT
ftr-336	1162	1	(	(	PUNCT
ftr-336	1162	2	cch	cch	NOUN
ftr-336	1162	3	)	)	PUNCT
ftr-336	1162	4	524	524	NUM
ftr-336	1162	5	,	,	PUNCT
ftr-336	1162	6	525	525	NUM
ftr-336	1162	7	,	,	PUNCT
ftr-336	1162	8	t.c.m	t.c.m	INTJ
ftr-336	1162	9	.	.	PUNCT
ftr-336	1163	1	(	(	PUNCT
ftr-336	1163	2	ria	ria	PROPN
ftr-336	1163	3	)	)	PUNCT
ftr-336	1163	4	¶	¶	PROPN
ftr-336	1163	5	2010	2010	NUM
ftr-336	1163	6	-	-	SYM
ftr-336	1163	7	270	270	NUM
ftr-336	1163	8	at	at	ADP
ftr-336	1163	9	1636	1636	NUM
ftr-336	1163	10	(	(	PUNCT
ftr-336	1163	11	2010	2010	NUM
ftr-336	1163	12	)	)	PUNCT
ftr-336	1163	13	;	;	PUNCT
ftr-336	1163	14	pierce	pierce	PROPN
ftr-336	1163	15	v.	v.	PROPN
ftr-336	1163	16	commissioner	commissioner	PROPN
ftr-336	1163	17	,	,	PUNCT
ftr-336	1163	18	t.c	t.c	PROPN
ftr-336	1163	19	.	.	PROPN
ftr-336	1163	20	summ	summ	PROPN
ftr-336	1163	21	.	.	PUNCT
ftr-336	1164	1	op	op	NOUN
ftr-336	1164	2	.	.	PUNCT
ftr-336	1165	1	2003126	2003126	NUM
ftr-336	1165	2	.	.	PUNCT
ftr-336	1166	1	203	203	NUM
ftr-336	1166	2	.	.	X
ftr-336	1167	1	282	282	NUM
ftr-336	1167	2	f.3d	f.3d	NUM
ftr-336	1167	3	326	326	NUM
ftr-336	1167	4	,	,	PUNCT
ftr-336	1167	5	300	300	NUM
ftr-336	1167	6	(	(	PUNCT
ftr-336	1167	7	5th	5th	ADJ
ftr-336	1167	8	cir	cir	NOUN
ftr-336	1167	9	.	.	PUNCT
ftr-336	1167	10	2002	2002	NUM
ftr-336	1167	11	)	)	PUNCT
ftr-336	1167	12	.	.	PUNCT
ftr-336	1168	1	204	204	NUM
ftr-336	1168	2	.	.	PUNCT
ftr-336	1168	3	wiksell	wiksell	PROPN
ftr-336	1168	4	v.	v.	ADP
ftr-336	1168	5	commissioner	commissioner	NOUN
ftr-336	1168	6	,	,	PUNCT
ftr-336	1168	7	67	67	NUM
ftr-336	1168	8	t.c.m	t.c.m	NOUN
ftr-336	1168	9	.	.	PUNCT
ftr-336	1169	1	(	(	PUNCT
ftr-336	1169	2	cch	cch	NOUN
ftr-336	1169	3	)	)	PUNCT
ftr-336	1169	4	2360	2360	NUM
ftr-336	1169	5	,	,	PUNCT
ftr-336	1169	6	2367	2367	NUM
ftr-336	1169	7	,	,	PUNCT
ftr-336	1169	8	t.c.m	t.c.m	INTJ
ftr-336	1169	9	.	.	PUNCT
ftr-336	1170	1	(	(	PUNCT
ftr-336	1170	2	ria	ria	PROPN
ftr-336	1170	3	)	)	PUNCT
ftr-336	1170	4	¶	¶	NOUN
ftr-336	1170	5	94,099	94,099	NUM
ftr-336	1170	6	at	at	ADP
ftr-336	1170	7	94–485	94–485	PROPN
ftr-336	1170	8	(	(	PUNCT
ftr-336	1170	9	1994	1994	NUM
ftr-336	1170	10	)	)	PUNCT
ftr-336	1170	11	,	,	PUNCT
ftr-336	1170	12	rev’d	rev’d	NOUN
ftr-336	1170	13	,	,	PUNCT
ftr-336	1170	14	wiksell	wiksell	NOUN
ftr-336	1170	15	v.	v.	CCONJ
ftr-336	1170	16	commissioner	commissioner	NOUN
ftr-336	1170	17	,	,	PUNCT
ftr-336	1170	18	90	90	NUM
ftr-336	1170	19	f.3d	f.3d	NUM
ftr-336	1170	20	1459	1459	NUM
ftr-336	1170	21	(	(	PUNCT
ftr-336	1170	22	9th	9th	ADJ
ftr-336	1170	23	cir	cir	NOUN
ftr-336	1170	24	.	.	PUNCT
ftr-336	1170	25	1996	1996	NUM
ftr-336	1170	26	)	)	PUNCT
ftr-336	1170	27	.	.	PUNCT
ftr-336	1171	1	205	205	NUM
ftr-336	1171	2	.	.	PUNCT
ftr-336	1172	1	aba	aba	PROPN
ftr-336	1172	2	,	,	PUNCT
ftr-336	1172	3	proceedings	proceeding	NOUN
ftr-336	1172	4	of	of	ADP
ftr-336	1172	5	the	the	DET
ftr-336	1172	6	1995	1995	NUM
ftr-336	1172	7	midyear	midyear	NOUN
ftr-336	1172	8	meeting	meeting	NOUN
ftr-336	1172	9	,	,	PUNCT
ftr-336	1172	10	supra	supra	PROPN
ftr-336	1172	11	note	note	PROPN
ftr-336	1172	12	51	51	NUM
ftr-336	1172	13	,	,	PUNCT
ftr-336	1172	14	at	at	ADP
ftr-336	1172	15	5	5	NUM
ftr-336	1172	16	–	–	PUNCT
ftr-336	1172	17	6	6	NUM
ftr-336	1172	18	.	.	NOUN
ftr-336	1172	19	206	206	NUM
ftr-336	1172	20	.	.	PUNCT
ftr-336	1173	1	jaske	jaske	PROPN
ftr-336	1173	2	v.	v.	PROPN
ftr-336	1173	3	commissioner	commissioner	PROPN
ftr-336	1173	4	,	,	PUNCT
ftr-336	1173	5	t.c	t.c	PROPN
ftr-336	1173	6	.	.	PROPN
ftr-336	1173	7	summ	summ	PROPN
ftr-336	1173	8	.	.	PUNCT
ftr-336	1174	1	op	op	NOUN
ftr-336	1174	2	.	.	PUNCT
ftr-336	1175	1	2010	2010	NUM
ftr-336	1175	2	-	-	SYM
ftr-336	1175	3	85	85	NUM
ftr-336	1175	4	.	.	PUNCT
ftr-336	1176	1	2012	2012	NUM
ftr-336	1176	2	]	]	PUNCT
ftr-336	1176	3	empirical	empirical	ADJ
ftr-336	1176	4	study	study	NOUN
ftr-336	1176	5	of	of	ADP
ftr-336	1176	6	innocent	innocent	ADJ
ftr-336	1176	7	spouse	spouse	NOUN
ftr-336	1176	8	relief	relief	NOUN
ftr-336	1176	9	677	677	NUM
ftr-336	1176	10	explanation	explanation	NOUN
ftr-336	1176	11	of	of	ADP
ftr-336	1176	12	the	the	DET
ftr-336	1176	13	creation	creation	NOUN
ftr-336	1176	14	of	of	ADP
ftr-336	1176	15	loss	loss	NOUN
ftr-336	1176	16	“	"	PUNCT
ftr-336	1176	17	credits	credit	NOUN
ftr-336	1176	18	.	.	PUNCT
ftr-336	1176	19	”207	”207	VERB
ftr-336	1176	20	in	in	ADP
ftr-336	1176	21	both	both	DET
ftr-336	1176	22	cases	case	NOUN
ftr-336	1176	23	,	,	PUNCT
ftr-336	1176	24	reliance	reliance	NOUN
ftr-336	1176	25	was	be	AUX
ftr-336	1176	26	to	to	ADP
ftr-336	1176	27	their	their	PRON
ftr-336	1176	28	detriment	detriment	NOUN
ftr-336	1176	29	.	.	PUNCT
ftr-336	1177	1	judges	judge	NOUN
ftr-336	1177	2	also	also	ADV
ftr-336	1177	3	hold	hold	VERB
ftr-336	1177	4	that	that	DET
ftr-336	1177	5	lack	lack	NOUN
ftr-336	1177	6	of	of	ADP
ftr-336	1177	7	knowledge	knowledge	NOUN
ftr-336	1177	8	of	of	ADP
ftr-336	1177	9	joint	joint	ADJ
ftr-336	1177	10	and	and	CCONJ
ftr-336	1177	11	several	several	ADJ
ftr-336	1177	12	liability	liability	NOUN
ftr-336	1177	13	is	be	AUX
ftr-336	1177	14	no	no	DET
ftr-336	1177	15	excuse	excuse	NOUN
ftr-336	1177	16	but	but	CCONJ
ftr-336	1177	17	with	with	ADP
ftr-336	1177	18	greater	great	ADJ
ftr-336	1177	19	reservation	reservation	NOUN
ftr-336	1177	20	.	.	PUNCT
ftr-336	1178	1	in	in	ADP
ftr-336	1178	2	kelly	kelly	PROPN
ftr-336	1178	3	v.	v.	ADP
ftr-336	1178	4	commissioner,208	commissioner,208	PROPN
ftr-336	1178	5	a	a	DET
ftr-336	1178	6	wife	wife	NOUN
ftr-336	1178	7	claimed	claim	VERB
ftr-336	1178	8	that	that	SCONJ
ftr-336	1178	9	she	she	PRON
ftr-336	1178	10	believed	believe	VERB
ftr-336	1178	11	she	she	PRON
ftr-336	1178	12	had	have	VERB
ftr-336	1178	13	to	to	PART
ftr-336	1178	14	file	file	VERB
ftr-336	1178	15	jointly	jointly	ADV
ftr-336	1178	16	because	because	SCONJ
ftr-336	1178	17	she	she	PRON
ftr-336	1178	18	was	be	AUX
ftr-336	1178	19	married	married	ADJ
ftr-336	1178	20	.	.	PUNCT
ftr-336	1179	1	“	"	PUNCT
ftr-336	1179	2	on	on	ADP
ftr-336	1179	3	the	the	DET
ftr-336	1179	4	basis	basis	NOUN
ftr-336	1179	5	of	of	ADP
ftr-336	1179	6	the	the	DET
ftr-336	1179	7	level	level	NOUN
ftr-336	1179	8	of	of	ADP
ftr-336	1179	9	petitioner	petitioner	NOUN
ftr-336	1179	10	’s	’s	PART
ftr-336	1179	11	education	education	NOUN
ftr-336	1179	12	,	,	PUNCT
ftr-336	1179	13	the	the	DET
ftr-336	1179	14	amount	amount	NOUN
ftr-336	1179	15	of	of	ADP
ftr-336	1179	16	her	her	PRON
ftr-336	1179	17	control	control	NOUN
ftr-336	1179	18	over	over	ADP
ftr-336	1179	19	the	the	DET
ftr-336	1179	20	filing	filing	NOUN
ftr-336	1179	21	of	of	ADP
ftr-336	1179	22	the	the	DET
ftr-336	1179	23	tax	tax	NOUN
ftr-336	1179	24	returns	return	NOUN
ftr-336	1179	25	,	,	PUNCT
ftr-336	1179	26	and	and	CCONJ
ftr-336	1179	27	her	her	PRON
ftr-336	1179	28	extensive	extensive	ADJ
ftr-336	1179	29	communication	communication	NOUN
ftr-336	1179	30	with	with	ADP
ftr-336	1179	31	the	the	DET
ftr-336	1179	32	tax	tax	NOUN
ftr-336	1179	33	preparer	preparer	NOUN
ftr-336	1179	34	,	,	PUNCT
ftr-336	1179	35	the	the	DET
ftr-336	1179	36	court	court	NOUN
ftr-336	1179	37	finds	find	VERB
ftr-336	1179	38	this	this	DET
ftr-336	1179	39	argument	argument	NOUN
ftr-336	1179	40	unpersuasive	unpersuasive	ADJ
ftr-336	1179	41	.	.	PUNCT
ftr-336	1180	1	even	even	ADV
ftr-336	1180	2	if	if	SCONJ
ftr-336	1180	3	petitioner	petitioner	NOUN
ftr-336	1180	4	did	do	AUX
ftr-336	1180	5	not	not	PART
ftr-336	1180	6	have	have	VERB
ftr-336	1180	7	a	a	DET
ftr-336	1180	8	comprehensive	comprehensive	ADJ
ftr-336	1180	9	understanding	understanding	NOUN
ftr-336	1180	10	of	of	ADP
ftr-336	1180	11	tax	tax	NOUN
ftr-336	1180	12	laws	law	NOUN
ftr-336	1180	13	,	,	PUNCT
ftr-336	1180	14	she	she	PRON
ftr-336	1180	15	had	have	VERB
ftr-336	1180	16	reason	reason	NOUN
ftr-336	1180	17	to	to	PART
ftr-336	1180	18	know	know	VERB
ftr-336	1180	19	of	of	ADP
ftr-336	1180	20	her	her	PRON
ftr-336	1180	21	joint	joint	ADJ
ftr-336	1180	22	and	and	CCONJ
ftr-336	1180	23	several	several	ADJ
ftr-336	1180	24	liability	liability	NOUN
ftr-336	1180	25	for	for	ADP
ftr-336	1180	26	the	the	DET
ftr-336	1180	27	taxes	taxis	NOUN
ftr-336	1180	28	shown	show	VERB
ftr-336	1180	29	on	on	ADP
ftr-336	1180	30	the	the	DET
ftr-336	1180	31	joint	joint	ADJ
ftr-336	1180	32	returns	return	NOUN
ftr-336	1180	33	.	.	PUNCT
ftr-336	1181	1	”209	”209	NUM
ftr-336	1181	2	in	in	ADP
ftr-336	1181	3	washington	washington	PROPN
ftr-336	1182	1	v.	v.	ADP
ftr-336	1182	2	commissioner,210	commissioner,210	PROPN
ftr-336	1183	1	a	a	DET
ftr-336	1183	2	wife	wife	NOUN
ftr-336	1183	3	“	"	PUNCT
ftr-336	1183	4	was	be	AUX
ftr-336	1183	5	under	under	ADP
ftr-336	1183	6	the	the	DET
ftr-336	1183	7	impression	impression	NOUN
ftr-336	1183	8	that	that	SCONJ
ftr-336	1183	9	she	she	PRON
ftr-336	1183	10	was	be	AUX
ftr-336	1183	11	required	require	VERB
ftr-336	1183	12	to	to	PART
ftr-336	1183	13	file	file	VERB
ftr-336	1183	14	a	a	DET
ftr-336	1183	15	joint	joint	ADJ
ftr-336	1183	16	return	return	NOUN
ftr-336	1183	17	because	because	SCONJ
ftr-336	1183	18	she	she	PRON
ftr-336	1183	19	was	be	AUX
ftr-336	1183	20	married	married	ADJ
ftr-336	1183	21	at	at	ADP
ftr-336	1183	22	the	the	DET
ftr-336	1183	23	time	time	NOUN
ftr-336	1183	24	”	"	PUNCT
ftr-336	1183	25	(	(	PUNCT
ftr-336	1183	26	although	although	SCONJ
ftr-336	1183	27	she	she	PRON
ftr-336	1183	28	had	have	AUX
ftr-336	1183	29	previously	previously	ADV
ftr-336	1183	30	filed	file	VERB
ftr-336	1183	31	as	as	ADP
ftr-336	1183	32	married	married	ADJ
ftr-336	1183	33	filing	filing	NOUN
ftr-336	1183	34	separately).211	separately).211	NOUN
ftr-336	1183	35	after	after	ADP
ftr-336	1183	36	balancing	balance	VERB
ftr-336	1183	37	equitable	equitable	ADJ
ftr-336	1183	38	factors	factor	NOUN
ftr-336	1183	39	,	,	PUNCT
ftr-336	1183	40	the	the	DET
ftr-336	1183	41	court	court	NOUN
ftr-336	1183	42	granted	grant	VERB
ftr-336	1183	43	relief	relief	NOUN
ftr-336	1183	44	but	but	CCONJ
ftr-336	1183	45	not	not	PART
ftr-336	1183	46	on	on	ADP
ftr-336	1183	47	the	the	DET
ftr-336	1183	48	basis	basis	NOUN
ftr-336	1183	49	of	of	ADP
ftr-336	1183	50	ignorance	ignorance	NOUN
ftr-336	1183	51	of	of	ADP
ftr-336	1183	52	the	the	DET
ftr-336	1183	53	law	law	NOUN
ftr-336	1183	54	.	.	PUNCT
ftr-336	1184	1	judges	judge	NOUN
ftr-336	1184	2	are	be	AUX
ftr-336	1184	3	more	more	ADV
ftr-336	1184	4	sensitive	sensitive	ADJ
ftr-336	1184	5	to	to	ADP
ftr-336	1184	6	claims	claim	NOUN
ftr-336	1184	7	of	of	ADP
ftr-336	1184	8	ignorance	ignorance	NOUN
ftr-336	1184	9	of	of	ADP
ftr-336	1184	10	the	the	DET
ftr-336	1184	11	law	law	NOUN
ftr-336	1184	12	when	when	SCONJ
ftr-336	1184	13	relief	relief	NOUN
ftr-336	1184	14	is	be	AUX
ftr-336	1184	15	being	be	AUX
ftr-336	1184	16	granted	grant	VERB
ftr-336	1184	17	under	under	ADP
ftr-336	1184	18	section	section	NOUN
ftr-336	1184	19	6015(c	6015(c	NOUN
ftr-336	1184	20	)	)	PUNCT
ftr-336	1184	21	.	.	PUNCT
ftr-336	1185	1	in	in	ADP
ftr-336	1185	2	mora	mora	PROPN
ftr-336	1185	3	v.	v.	ADP
ftr-336	1185	4	commissioner,212	commissioner,212	PROPN
ftr-336	1185	5	both	both	DET
ftr-336	1185	6	spouses	spouse	NOUN
ftr-336	1185	7	relied	rely	VERB
ftr-336	1185	8	on	on	ADP
ftr-336	1185	9	a	a	DET
ftr-336	1185	10	tax	tax	NOUN
ftr-336	1185	11	shelter	shelter	NOUN
ftr-336	1185	12	promoter	promoter	NOUN
ftr-336	1185	13	but	but	CCONJ
ftr-336	1185	14	the	the	DET
ftr-336	1185	15	liability	liability	NOUN
ftr-336	1185	16	was	be	AUX
ftr-336	1185	17	allocated	allocate	VERB
ftr-336	1185	18	to	to	ADP
ftr-336	1185	19	the	the	DET
ftr-336	1185	20	husband	husband	NOUN
ftr-336	1185	21	.	.	PUNCT
ftr-336	1186	1	similarly	similarly	ADV
ftr-336	1186	2	,	,	PUNCT
ftr-336	1186	3	in	in	ADP
ftr-336	1186	4	king	king	NOUN
ftr-336	1186	5	v.	v.	ADP
ftr-336	1186	6	commissioner,213	commissioner,213	PROPN
ftr-336	1186	7	the	the	DET
ftr-336	1186	8	husband	husband	NOUN
ftr-336	1186	9	,	,	PUNCT
ftr-336	1186	10	a	a	DET
ftr-336	1186	11	used	use	VERB
ftr-336	1186	12	car	car	NOUN
ftr-336	1186	13	salesman	salesman	NOUN
ftr-336	1186	14	,	,	PUNCT
ftr-336	1186	15	also	also	ADV
ftr-336	1186	16	owned	own	VERB
ftr-336	1186	17	a	a	DET
ftr-336	1186	18	cattle	cattle	NOUN
ftr-336	1186	19	ranch	ranch	NOUN
ftr-336	1186	20	.	.	PUNCT
ftr-336	1187	1	the	the	DET
ftr-336	1187	2	wife	wife	NOUN
ftr-336	1187	3	kept	keep	VERB
ftr-336	1187	4	the	the	DET
ftr-336	1187	5	records	record	NOUN
ftr-336	1187	6	for	for	ADP
ftr-336	1187	7	the	the	DET
ftr-336	1187	8	venture	venture	NOUN
ftr-336	1187	9	and	and	CCONJ
ftr-336	1187	10	prepared	prepare	VERB
ftr-336	1187	11	the	the	DET
ftr-336	1187	12	couple	couple	NOUN
ftr-336	1187	13	’s	’s	PART
ftr-336	1187	14	tax	tax	NOUN
ftr-336	1187	15	returns	return	NOUN
ftr-336	1187	16	.	.	PUNCT
ftr-336	1188	1	the	the	DET
ftr-336	1188	2	tax	tax	NOUN
ftr-336	1188	3	court	court	NOUN
ftr-336	1188	4	sustained	sustain	VERB
ftr-336	1188	5	the	the	DET
ftr-336	1188	6	wife	wife	NOUN
ftr-336	1188	7	’s	’s	PART
ftr-336	1188	8	separation	separation	NOUN
ftr-336	1188	9	of	of	ADP
ftr-336	1188	10	liability	liability	NOUN
ftr-336	1188	11	under	under	ADP
ftr-336	1188	12	section	section	NOUN
ftr-336	1188	13	6015(c	6015(c	NOUN
ftr-336	1188	14	)	)	PUNCT
ftr-336	1188	15	because	because	SCONJ
ftr-336	1188	16	the	the	DET
ftr-336	1188	17	tax	tax	NOUN
ftr-336	1188	18	treatment	treatment	NOUN
ftr-336	1188	19	of	of	ADP
ftr-336	1188	20	the	the	DET
ftr-336	1188	21	venture	venture	NOUN
ftr-336	1188	22	depended	depend	VERB
ftr-336	1188	23	upon	upon	SCONJ
ftr-336	1188	24	the	the	DET
ftr-336	1188	25	husband	husband	NOUN
ftr-336	1188	26	’s	’s	PART
ftr-336	1188	27	subjective	subjective	ADJ
ftr-336	1188	28	intent	intent	NOUN
ftr-336	1188	29	to	to	PART
ftr-336	1188	30	make	make	VERB
ftr-336	1188	31	a	a	DET
ftr-336	1188	32	profit	profit	NOUN
ftr-336	1188	33	.	.	PUNCT
ftr-336	1189	1	although	although	SCONJ
ftr-336	1189	2	the	the	DET
ftr-336	1189	3	wife	wife	NOUN
ftr-336	1189	4	knew	know	VERB
ftr-336	1189	5	of	of	ADP
ftr-336	1189	6	the	the	DET
ftr-336	1189	7	business	business	NOUN
ftr-336	1189	8	,	,	PUNCT
ftr-336	1189	9	the	the	DET
ftr-336	1189	10	irs	irs	PROPN
ftr-336	1189	11	was	be	AUX
ftr-336	1189	12	required	require	VERB
ftr-336	1189	13	to	to	PART
ftr-336	1189	14	prove	prove	VERB
ftr-336	1189	15	that	that	SCONJ
ftr-336	1189	16	the	the	DET
ftr-336	1189	17	wife	wife	NOUN
ftr-336	1189	18	knew	know	VERB
ftr-336	1189	19	that	that	SCONJ
ftr-336	1189	20	the	the	DET
ftr-336	1189	21	ranch	ranch	NOUN
ftr-336	1189	22	operated	operate	VERB
ftr-336	1189	23	as	as	ADP
ftr-336	1189	24	a	a	DET
ftr-336	1189	25	hobby	hobby	NOUN
ftr-336	1189	26	and	and	CCONJ
ftr-336	1189	27	not	not	PART
ftr-336	1189	28	for	for	ADP
ftr-336	1189	29	profit	profit	NOUN
ftr-336	1189	30	.	.	PUNCT
ftr-336	1190	1	the	the	DET
ftr-336	1190	2	treasury	treasury	PROPN
ftr-336	1190	3	department	department	PROPN
ftr-336	1190	4	supports	support	VERB
ftr-336	1190	5	a	a	DET
ftr-336	1190	6	stronger	strong	ADJ
ftr-336	1190	7	position	position	NOUN
ftr-336	1190	8	against	against	ADP
ftr-336	1190	9	ignorance	ignorance	NOUN
ftr-336	1190	10	of	of	ADP
ftr-336	1190	11	the	the	DET
ftr-336	1190	12	law	law	NOUN
ftr-336	1190	13	defenses	defense	NOUN
ftr-336	1190	14	for	for	ADP
ftr-336	1190	15	fear	fear	NOUN
ftr-336	1190	16	that	that	SCONJ
ftr-336	1190	17	it	it	PRON
ftr-336	1190	18	would	would	AUX
ftr-336	1190	19	necessarily	necessarily	ADV
ftr-336	1190	20	lead	lead	VERB
ftr-336	1190	21	to	to	ADP
ftr-336	1190	22	further	further	ADJ
ftr-336	1190	23	expansion	expansion	NOUN
ftr-336	1190	24	of	of	ADP
ftr-336	1190	25	this	this	DET
ftr-336	1190	26	defense	defense	NOUN
ftr-336	1190	27	:	:	PUNCT
ftr-336	1190	28	“	"	PUNCT
ftr-336	1190	29	there	there	PRON
ftr-336	1190	30	is	be	VERB
ftr-336	1190	31	no	no	DET
ftr-336	1190	32	apparent	apparent	ADJ
ftr-336	1190	33	reason	reason	NOUN
ftr-336	1190	34	why	why	SCONJ
ftr-336	1190	35	the	the	DET
ftr-336	1190	36	tax	tax	NOUN
ftr-336	1190	37	liability	liability	NOUN
ftr-336	1190	38	of	of	ADP
ftr-336	1190	39	both	both	DET
ftr-336	1190	40	spouses	spouse	NOUN
ftr-336	1190	41	should	should	AUX
ftr-336	1190	42	not	not	PART
ftr-336	1190	43	be	be	AUX
ftr-336	1190	44	excused	excuse	VERB
ftr-336	1190	45	if	if	SCONJ
ftr-336	1190	46	they	they	PRON
ftr-336	1190	47	both	both	PRON
ftr-336	1190	48	did	do	AUX
ftr-336	1190	49	not	not	PART
ftr-336	1190	50	understand	understand	VERB
ftr-336	1190	51	the	the	DET
ftr-336	1190	52	tax	tax	NOUN
ftr-336	1190	53	consequences	consequence	NOUN
ftr-336	1190	54	of	of	ADP
ftr-336	1190	55	their	their	PRON
ftr-336	1190	56	transaction	transaction	NOUN
ftr-336	1190	57	.	.	PUNCT
ftr-336	1191	1	”214	”214	PUNCT
ftr-336	1192	1	in	in	ADP
ftr-336	1192	2	other	other	ADJ
ftr-336	1192	3	words	word	NOUN
ftr-336	1192	4	,	,	PUNCT
ftr-336	1192	5	both	both	DET
ftr-336	1192	6	spouses	spouse	NOUN
ftr-336	1192	7	may	may	AUX
ftr-336	1192	8	be	be	AUX
ftr-336	1192	9	equally	equally	ADV
ftr-336	1192	10	ignorant	ignorant	ADJ
ftr-336	1192	11	so	so	SCONJ
ftr-336	1192	12	that	that	SCONJ
ftr-336	1192	13	it	it	PRON
ftr-336	1192	14	might	might	AUX
ftr-336	1192	15	inequitable	inequitable	VERB
ftr-336	1192	16	to	to	PART
ftr-336	1192	17	excuse	excuse	VERB
ftr-336	1192	18	one	one	NUM
ftr-336	1192	19	but	but	CCONJ
ftr-336	1192	20	not	not	PART
ftr-336	1192	21	both	both	PRON
ftr-336	1192	22	from	from	ADP
ftr-336	1192	23	the	the	DET
ftr-336	1192	24	liability	liability	NOUN
ftr-336	1192	25	.	.	PUNCT
ftr-336	1193	1	in	in	ADP
ftr-336	1193	2	this	this	DET
ftr-336	1193	3	sample	sample	NOUN
ftr-336	1193	4	,	,	PUNCT
ftr-336	1193	5	no	no	DET
ftr-336	1193	6	court	court	NOUN
ftr-336	1193	7	has	have	AUX
ftr-336	1193	8	responded	respond	VERB
ftr-336	1193	9	to	to	ADP
ftr-336	1193	10	this	this	DET
ftr-336	1193	11	concern	concern	NOUN
ftr-336	1193	12	.	.	PUNCT
ftr-336	1194	1	207	207	NUM
ftr-336	1194	2	.	.	PUNCT
ftr-336	1194	3	estate	estate	NOUN
ftr-336	1194	4	of	of	ADP
ftr-336	1194	5	gurr	gurr	PROPN
ftr-336	1194	6	,	,	PUNCT
ftr-336	1194	7	t.c	t.c	PROPN
ftr-336	1194	8	.	.	PROPN
ftr-336	1194	9	summ	summ	PROPN
ftr-336	1194	10	.	.	PUNCT
ftr-336	1195	1	op	op	NOUN
ftr-336	1195	2	.	.	PUNCT
ftr-336	1195	3	2002	2002	NUM
ftr-336	1195	4	-	-	SYM
ftr-336	1195	5	7	7	NUM
ftr-336	1195	6	.	.	NOUN
ftr-336	1195	7	208	208	NUM
ftr-336	1195	8	.	.	NOUN
ftr-336	1195	9	100	100	NUM
ftr-336	1195	10	t.c.m	t.c.m	NOUN
ftr-336	1195	11	.	.	PUNCT
ftr-336	1196	1	(	(	PUNCT
ftr-336	1196	2	cch	cch	NOUN
ftr-336	1196	3	)	)	PUNCT
ftr-336	1196	4	507	507	NUM
ftr-336	1196	5	,	,	PUNCT
ftr-336	1196	6	512	512	NUM
ftr-336	1196	7	,	,	PUNCT
ftr-336	1196	8	t.c.m	t.c.m	INTJ
ftr-336	1196	9	.	.	PUNCT
ftr-336	1197	1	(	(	PUNCT
ftr-336	1197	2	ria	ria	PROPN
ftr-336	1197	3	)	)	PUNCT
ftr-336	1197	4	¶	¶	PROPN
ftr-336	1197	5	2010	2010	NUM
ftr-336	1197	6	-	-	SYM
ftr-336	1197	7	267	267	NUM
ftr-336	1197	8	at	at	ADP
ftr-336	1197	9	1615	1615	NUM
ftr-336	1197	10	(	(	PUNCT
ftr-336	1197	11	2010	2010	NUM
ftr-336	1197	12	)	)	PUNCT
ftr-336	1197	13	.	.	PUNCT
ftr-336	1198	1	209	209	NUM
ftr-336	1198	2	.	.	PUNCT
ftr-336	1199	1	i	i	PRON
ftr-336	1199	2	d.	d.	PROPN
ftr-336	1199	3	210	210	NUM
ftr-336	1199	4	.	.	PUNCT
ftr-336	1200	1	120	120	NUM
ftr-336	1200	2	t.c	t.c	PROPN
ftr-336	1200	3	.	.	PROPN
ftr-336	1200	4	137	137	NUM
ftr-336	1200	5	,	,	PUNCT
ftr-336	1200	6	202	202	NUM
ftr-336	1200	7	(	(	PUNCT
ftr-336	1200	8	2003	2003	NUM
ftr-336	1200	9	)	)	PUNCT
ftr-336	1200	10	.	.	PUNCT
ftr-336	1201	1	211	211	NUM
ftr-336	1201	2	.	.	PUNCT
ftr-336	1202	1	i	i	PRON
ftr-336	1202	2	d.	d.	PROPN
ftr-336	1202	3	212	212	NUM
ftr-336	1202	4	.	.	PUNCT
ftr-336	1203	1	117	117	NUM
ftr-336	1203	2	t.c	t.c	PROPN
ftr-336	1203	3	.	.	PROPN
ftr-336	1203	4	279	279	NUM
ftr-336	1203	5	,	,	PUNCT
ftr-336	1203	6	281	281	NUM
ftr-336	1203	7	(	(	PUNCT
ftr-336	1203	8	2001	2001	NUM
ftr-336	1203	9	)	)	PUNCT
ftr-336	1203	10	.	.	PUNCT
ftr-336	1204	1	213	213	NUM
ftr-336	1204	2	.	.	X
ftr-336	1204	3	116	116	NUM
ftr-336	1204	4	t.c	t.c	PROPN
ftr-336	1204	5	.	.	PROPN
ftr-336	1204	6	198	198	NUM
ftr-336	1204	7	,	,	PUNCT
ftr-336	1204	8	205	205	NUM
ftr-336	1204	9	-	-	SYM
ftr-336	1204	10	06	06	NUM
ftr-336	1204	11	(	(	PUNCT
ftr-336	1204	12	2001	2001	NUM
ftr-336	1204	13	)	)	PUNCT
ftr-336	1204	14	.	.	PUNCT
ftr-336	1205	1	214	214	NUM
ftr-336	1205	2	.	.	PUNCT
ftr-336	1206	1	report	report	NOUN
ftr-336	1206	2	on	on	ADP
ftr-336	1206	3	joint	joint	ADJ
ftr-336	1206	4	liability	liability	NOUN
ftr-336	1206	5	,	,	PUNCT
ftr-336	1206	6	supra	supra	PROPN
ftr-336	1206	7	note	note	NOUN
ftr-336	1206	8	13	13	NUM
ftr-336	1206	9	,	,	PUNCT
ftr-336	1206	10	at	at	ADP
ftr-336	1206	11	51	51	NUM
ftr-336	1206	12	.	.	PUNCT
ftr-336	1207	1	see	see	VERB
ftr-336	1207	2	also	also	ADV
ftr-336	1207	3	t.d	t.d	PROPN
ftr-336	1207	4	.	.	PROPN
ftr-336	1207	5	9003	9003	NUM
ftr-336	1207	6	,	,	PUNCT
ftr-336	1207	7	supra	supra	PROPN
ftr-336	1207	8	note	note	NOUN
ftr-336	1207	9	128	128	NUM
ftr-336	1207	10	,	,	PUNCT
ftr-336	1207	11	at	at	ADP
ftr-336	1207	12	29	29	NUM
ftr-336	1207	13	.	.	PUNCT
ftr-336	1208	1	678	678	NUM
ftr-336	1208	2	florid	florid	ADJ
ftr-336	1208	3	tax	tax	NOUN
ftr-336	1208	4	review	review	NOUN
ftr-336	1208	5	[	[	X
ftr-336	1208	6	vol.12:8	vol.12:8	NOUN
ftr-336	1208	7	ignorance	ignorance	NOUN
ftr-336	1208	8	of	of	ADP
ftr-336	1208	9	the	the	DET
ftr-336	1208	10	law	law	NOUN
ftr-336	1208	11	is	be	AUX
ftr-336	1208	12	,	,	PUNCT
ftr-336	1208	13	therefore	therefore	ADV
ftr-336	1208	14	,	,	PUNCT
ftr-336	1208	15	sometimes	sometimes	ADV
ftr-336	1208	16	an	an	DET
ftr-336	1208	17	excuse	excuse	NOUN
ftr-336	1208	18	.	.	PUNCT
ftr-336	1209	1	ignorance	ignorance	NOUN
ftr-336	1209	2	of	of	ADP
ftr-336	1209	3	the	the	DET
ftr-336	1209	4	facts	fact	NOUN
ftr-336	1209	5	underlying	underlie	VERB
ftr-336	1209	6	the	the	DET
ftr-336	1209	7	return	return	NOUN
ftr-336	1209	8	tends	tend	VERB
ftr-336	1209	9	to	to	PART
ftr-336	1209	10	be	be	AUX
ftr-336	1209	11	more	more	ADV
ftr-336	1209	12	leniently	leniently	ADV
ftr-336	1209	13	considered	consider	VERB
ftr-336	1209	14	,	,	PUNCT
ftr-336	1209	15	although	although	SCONJ
ftr-336	1209	16	this	this	DET
ftr-336	1209	17	standard	standard	NOUN
ftr-336	1209	18	is	be	AUX
ftr-336	1209	19	not	not	PART
ftr-336	1209	20	applied	apply	VERB
ftr-336	1209	21	consistently	consistently	ADV
ftr-336	1209	22	.	.	PUNCT
ftr-336	1210	1	for	for	ADP
ftr-336	1210	2	example	example	NOUN
ftr-336	1210	3	,	,	PUNCT
ftr-336	1210	4	in	in	ADP
ftr-336	1210	5	braden	braden	PROPN
ftr-336	1211	1	v.	v.	ADP
ftr-336	1211	2	commissioner,215	commissioner,215	PROPN
ftr-336	1212	1	the	the	DET
ftr-336	1212	2	court	court	NOUN
ftr-336	1212	3	held	hold	VERB
ftr-336	1212	4	that	that	SCONJ
ftr-336	1212	5	a	a	DET
ftr-336	1212	6	husband	husband	NOUN
ftr-336	1212	7	had	have	VERB
ftr-336	1212	8	no	no	DET
ftr-336	1212	9	knowledge	knowledge	NOUN
ftr-336	1212	10	of	of	ADP
ftr-336	1212	11	the	the	DET
ftr-336	1212	12	deficiency	deficiency	NOUN
ftr-336	1212	13	despite	despite	SCONJ
ftr-336	1212	14	knowing	know	VERB
ftr-336	1212	15	his	his	PRON
ftr-336	1212	16	former	former	ADJ
ftr-336	1212	17	wife	wife	NOUN
ftr-336	1212	18	had	have	AUX
ftr-336	1212	19	received	receive	VERB
ftr-336	1212	20	a	a	DET
ftr-336	1212	21	distribution	distribution	NOUN
ftr-336	1212	22	from	from	ADP
ftr-336	1212	23	her	her	PRON
ftr-336	1212	24	father	father	NOUN
ftr-336	1212	25	’s	’s	PART
ftr-336	1212	26	estate	estate	NOUN
ftr-336	1212	27	.	.	PUNCT
ftr-336	1213	1	“	"	PUNCT
ftr-336	1213	2	although	although	SCONJ
ftr-336	1213	3	ms	ms	PROPN
ftr-336	1213	4	.	.	PROPN
ftr-336	1213	5	braden	braden	PROPN
ftr-336	1213	6	certainly	certainly	ADV
ftr-336	1213	7	was	be	AUX
ftr-336	1213	8	in	in	ADP
ftr-336	1213	9	a	a	DET
ftr-336	1213	10	position	position	NOUN
ftr-336	1213	11	to	to	PART
ftr-336	1213	12	know	know	VERB
ftr-336	1213	13	that	that	SCONJ
ftr-336	1213	14	the	the	DET
ftr-336	1213	15	distributions	distribution	NOUN
ftr-336	1213	16	came	come	VERB
ftr-336	1213	17	from	from	ADP
ftr-336	1213	18	her	her	PRON
ftr-336	1213	19	father	father	NOUN
ftr-336	1213	20	’s	’s	PART
ftr-336	1213	21	ira	ira	PROPN
ftr-336	1213	22	’s	’s	PART
ftr-336	1213	23	,	,	PUNCT
ftr-336	1213	24	the	the	DET
ftr-336	1213	25	record	record	NOUN
ftr-336	1213	26	does	do	AUX
ftr-336	1213	27	not	not	PART
ftr-336	1213	28	contain	contain	VERB
ftr-336	1213	29	any	any	DET
ftr-336	1213	30	evidence	evidence	NOUN
ftr-336	1213	31	that	that	SCONJ
ftr-336	1213	32	she	she	PRON
ftr-336	1213	33	or	or	CCONJ
ftr-336	1213	34	anyone	anyone	PRON
ftr-336	1213	35	else	else	ADV
ftr-336	1213	36	told	tell	VERB
ftr-336	1213	37	petitioner	petitioner	NOUN
ftr-336	1213	38	that	that	SCONJ
ftr-336	1213	39	the	the	DET
ftr-336	1213	40	distributions	distribution	NOUN
ftr-336	1213	41	consisted	consist	VERB
ftr-336	1213	42	of	of	ADP
ftr-336	1213	43	ira	ira	PROPN
ftr-336	1213	44	withdrawals	withdrawal	NOUN
ftr-336	1213	45	and	and	CCONJ
ftr-336	1213	46	interest	interest	NOUN
ftr-336	1213	47	income	income	NOUN
ftr-336	1213	48	or	or	CCONJ
ftr-336	1213	49	gave	give	VERB
ftr-336	1213	50	him	he	PRON
ftr-336	1213	51	any	any	DET
ftr-336	1213	52	reason	reason	NOUN
ftr-336	1213	53	to	to	PART
ftr-336	1213	54	conclude	conclude	VERB
ftr-336	1213	55	the	the	DET
ftr-336	1213	56	distributions	distribution	NOUN
ftr-336	1213	57	were	be	AUX
ftr-336	1213	58	taxable	taxable	ADJ
ftr-336	1213	59	.	.	PUNCT
ftr-336	1214	1	”216	”216	NOUN
ftr-336	1214	2	on	on	ADP
ftr-336	1214	3	the	the	DET
ftr-336	1214	4	other	other	ADJ
ftr-336	1214	5	hand	hand	NOUN
ftr-336	1214	6	,	,	PUNCT
ftr-336	1214	7	in	in	ADP
ftr-336	1214	8	charlton	charlton	PROPN
ftr-336	1214	9	v.	v.	ADP
ftr-336	1214	10	commissioner,217	commissioner,217	PROPN
ftr-336	1214	11	a	a	DET
ftr-336	1214	12	husband	husband	NOUN
ftr-336	1214	13	was	be	AUX
ftr-336	1214	14	not	not	PART
ftr-336	1214	15	allowed	allow	VERB
ftr-336	1214	16	to	to	PART
ftr-336	1214	17	rely	rely	VERB
ftr-336	1214	18	upon	upon	SCONJ
ftr-336	1214	19	summaries	summary	NOUN
ftr-336	1214	20	of	of	ADP
ftr-336	1214	21	schedule	schedule	NOUN
ftr-336	1214	22	c	c	NOUN
ftr-336	1214	23	expenditures	expenditure	NOUN
ftr-336	1214	24	provided	provide	VERB
ftr-336	1214	25	by	by	ADP
ftr-336	1214	26	his	his	PRON
ftr-336	1214	27	wife	wife	NOUN
ftr-336	1214	28	when	when	SCONJ
ftr-336	1214	29	he	he	PRON
ftr-336	1214	30	prepared	prepare	VERB
ftr-336	1214	31	the	the	DET
ftr-336	1214	32	couple	couple	NOUN
ftr-336	1214	33	’s	’s	PART
ftr-336	1214	34	returns	return	NOUN
ftr-336	1214	35	.	.	PUNCT
ftr-336	1215	1	the	the	DET
ftr-336	1215	2	question	question	NOUN
ftr-336	1215	3	runs	run	VERB
ftr-336	1215	4	through	through	ADP
ftr-336	1215	5	these	these	DET
ftr-336	1215	6	cases	case	NOUN
ftr-336	1215	7	of	of	ADP
ftr-336	1215	8	what	what	PRON
ftr-336	1215	9	a	a	DET
ftr-336	1215	10	spouse	spouse	NOUN
ftr-336	1215	11	,	,	PUNCT
ftr-336	1215	12	particularly	particularly	ADV
ftr-336	1215	13	a	a	DET
ftr-336	1215	14	wife	wife	NOUN
ftr-336	1215	15	,	,	PUNCT
ftr-336	1215	16	can	can	AUX
ftr-336	1215	17	be	be	AUX
ftr-336	1215	18	expected	expect	VERB
ftr-336	1215	19	to	to	PART
ftr-336	1215	20	know	know	VERB
ftr-336	1215	21	about	about	ADP
ftr-336	1215	22	family	family	NOUN
ftr-336	1215	23	finances	finance	NOUN
ftr-336	1215	24	.	.	PUNCT
ftr-336	1216	1	however	however	ADV
ftr-336	1216	2	,	,	PUNCT
ftr-336	1216	3	the	the	PRON
ftr-336	1216	4	more	more	ADV
ftr-336	1216	5	a	a	DET
ftr-336	1216	6	requesting	request	VERB
ftr-336	1216	7	spouse	spouse	NOUN
ftr-336	1216	8	is	be	AUX
ftr-336	1216	9	told	tell	VERB
ftr-336	1216	10	about	about	ADP
ftr-336	1216	11	family	family	NOUN
ftr-336	1216	12	finances	finance	NOUN
ftr-336	1216	13	,	,	PUNCT
ftr-336	1216	14	the	the	PRON
ftr-336	1216	15	more	more	ADV
ftr-336	1216	16	likely	likely	ADJ
ftr-336	1216	17	the	the	DET
ftr-336	1216	18	spouse	spouse	NOUN
ftr-336	1216	19	is	be	AUX
ftr-336	1216	20	to	to	PART
ftr-336	1216	21	be	be	AUX
ftr-336	1216	22	held	hold	VERB
ftr-336	1216	23	knowledgeable	knowledgeable	ADJ
ftr-336	1216	24	of	of	ADP
ftr-336	1216	25	tax	tax	NOUN
ftr-336	1216	26	deficiencies.218	deficiencies.218	PROPN
ftr-336	1216	27	it	it	PRON
ftr-336	1216	28	is	be	AUX
ftr-336	1216	29	hard	hard	ADJ
ftr-336	1216	30	to	to	PART
ftr-336	1216	31	win	win	VERB
ftr-336	1216	32	relief	relief	NOUN
ftr-336	1216	33	if	if	SCONJ
ftr-336	1216	34	a	a	DET
ftr-336	1216	35	spouse	spouse	NOUN
ftr-336	1216	36	discusses	discuss	VERB
ftr-336	1216	37	finances	finance	NOUN
ftr-336	1216	38	with	with	ADP
ftr-336	1216	39	the	the	DET
ftr-336	1216	40	requesting	request	VERB
ftr-336	1216	41	spouse	spouse	NOUN
ftr-336	1216	42	even	even	ADV
ftr-336	1216	43	if	if	SCONJ
ftr-336	1216	44	the	the	DET
ftr-336	1216	45	requesting	request	VERB
ftr-336	1216	46	spouse	spouse	NOUN
ftr-336	1216	47	ultimately	ultimately	ADV
ftr-336	1216	48	defers.219	defers.219	NOUN
ftr-336	1216	49	it	it	PRON
ftr-336	1216	50	is	be	AUX
ftr-336	1216	51	also	also	ADV
ftr-336	1216	52	hard	hard	ADJ
ftr-336	1216	53	to	to	PART
ftr-336	1216	54	win	win	VERB
ftr-336	1216	55	relief	relief	NOUN
ftr-336	1216	56	if	if	SCONJ
ftr-336	1216	57	the	the	DET
ftr-336	1216	58	judge	judge	NOUN
ftr-336	1216	59	finds	find	VERB
ftr-336	1216	60	that	that	SCONJ
ftr-336	1216	61	the	the	DET
ftr-336	1216	62	spouse	spouse	NOUN
ftr-336	1216	63	should	should	AUX
ftr-336	1216	64	have	have	AUX
ftr-336	1216	65	known	know	VERB
ftr-336	1216	66	more	more	ADJ
ftr-336	1216	67	about	about	ADP
ftr-336	1216	68	the	the	DET
ftr-336	1216	69	family	family	NOUN
ftr-336	1216	70	’s	’s	PART
ftr-336	1216	71	finances	finance	NOUN
ftr-336	1216	72	.	.	PUNCT
ftr-336	1217	1	in	in	ADP
ftr-336	1217	2	alt	alt	PROPN
ftr-336	1217	3	v.	v.	ADP
ftr-336	1217	4	commissioner,220	commissioner,220	VERB
ftr-336	1217	5	a	a	DET
ftr-336	1217	6	doctor	doctor	NOUN
ftr-336	1217	7	funneled	funnel	VERB
ftr-336	1217	8	his	his	PRON
ftr-336	1217	9	earnings	earning	NOUN
ftr-336	1217	10	through	through	ADP
ftr-336	1217	11	dozens	dozen	NOUN
ftr-336	1217	12	of	of	ADP
ftr-336	1217	13	corporations	corporation	NOUN
ftr-336	1217	14	to	to	PART
ftr-336	1217	15	reduce	reduce	VERB
ftr-336	1217	16	the	the	DET
ftr-336	1217	17	couple	couple	NOUN
ftr-336	1217	18	’s	’s	PART
ftr-336	1217	19	tax	tax	NOUN
ftr-336	1217	20	liability	liability	NOUN
ftr-336	1217	21	.	.	PUNCT
ftr-336	1218	1	the	the	DET
ftr-336	1218	2	court	court	NOUN
ftr-336	1218	3	was	be	AUX
ftr-336	1218	4	unpersuaded	unpersuade	VERB
ftr-336	1218	5	by	by	ADP
ftr-336	1218	6	the	the	DET
ftr-336	1218	7	argument	argument	NOUN
ftr-336	1218	8	that	that	SCONJ
ftr-336	1218	9	the	the	DET
ftr-336	1218	10	doctor	doctor	NOUN
ftr-336	1218	11	’s	’s	PART
ftr-336	1218	12	wife	wife	NOUN
ftr-336	1218	13	,	,	PUNCT
ftr-336	1218	14	a	a	DET
ftr-336	1218	15	college	college	NOUN
ftr-336	1218	16	-	-	PUNCT
ftr-336	1218	17	educated	educate	VERB
ftr-336	1218	18	,	,	PUNCT
ftr-336	1218	19	74	74	NUM
ftr-336	1218	20	-	-	PUNCT
ftr-336	1218	21	year	year	NOUN
ftr-336	1218	22	-	-	PUNCT
ftr-336	1218	23	old	old	ADJ
ftr-336	1218	24	woman	woman	NOUN
ftr-336	1218	25	“	"	PUNCT
ftr-336	1218	26	was	be	AUX
ftr-336	1218	27	reared	rear	VERB
ftr-336	1218	28	in	in	ADP
ftr-336	1218	29	a	a	DET
ftr-336	1218	30	culture	culture	NOUN
ftr-336	1218	31	that	that	PRON
ftr-336	1218	32	demanded	demand	VERB
ftr-336	1218	33	women	woman	NOUN
ftr-336	1218	34	refrain	refrain	VERB
ftr-336	1218	35	from	from	ADP
ftr-336	1218	36	questioning	question	VERB
ftr-336	1218	37	[	[	X
ftr-336	1218	38	the	the	DET
ftr-336	1218	39	]	]	X
ftr-336	1218	40	breadwinner	breadwinner	NOUN
ftr-336	1218	41	regarding	regard	VERB
ftr-336	1218	42	fiscal	fiscal	ADJ
ftr-336	1218	43	matters	matter	NOUN
ftr-336	1218	44	.	.	PUNCT
ftr-336	1219	1	”221	”221	NOUN
ftr-336	1219	2	of	of	ADP
ftr-336	1219	3	course	course	NOUN
ftr-336	1219	4	,	,	PUNCT
ftr-336	1219	5	not	not	PART
ftr-336	1219	6	all	all	DET
ftr-336	1219	7	couples	couple	NOUN
ftr-336	1219	8	in	in	ADP
ftr-336	1219	9	traditional	traditional	ADJ
ftr-336	1219	10	relationships	relationship	NOUN
ftr-336	1219	11	that	that	PRON
ftr-336	1219	12	limit	limit	VERB
ftr-336	1219	13	access	access	NOUN
ftr-336	1219	14	to	to	ADP
ftr-336	1219	15	information	information	NOUN
ftr-336	1219	16	fare	fare	NOUN
ftr-336	1219	17	so	so	ADV
ftr-336	1219	18	215	215	NUM
ftr-336	1219	19	.	.	PUNCT
ftr-336	1219	20	81	81	NUM
ftr-336	1219	21	t.c.m	t.c.m	NOUN
ftr-336	1219	22	.	.	PUNCT
ftr-336	1220	1	(	(	PUNCT
ftr-336	1220	2	cch	cch	NOUN
ftr-336	1220	3	)	)	PUNCT
ftr-336	1220	4	1380	1380	NUM
ftr-336	1220	5	,	,	PUNCT
ftr-336	1220	6	1383	1383	NUM
ftr-336	1220	7	,	,	PUNCT
ftr-336	1220	8	t.c.m	t.c.m	INTJ
ftr-336	1220	9	.	.	PUNCT
ftr-336	1221	1	(	(	PUNCT
ftr-336	1221	2	ria	ria	PROPN
ftr-336	1221	3	)	)	PUNCT
ftr-336	1221	4	¶	¶	PROPN
ftr-336	1221	5	2001	2001	NUM
ftr-336	1221	6	-	-	SYM
ftr-336	1221	7	069	069	NUM
ftr-336	1221	8	at	at	ADP
ftr-336	1221	9	527	527	NUM
ftr-336	1221	10	(	(	PUNCT
ftr-336	1221	11	2001	2001	NUM
ftr-336	1221	12	)	)	PUNCT
ftr-336	1221	13	.	.	PUNCT
ftr-336	1222	1	216	216	NUM
ftr-336	1222	2	.	.	PUNCT
ftr-336	1223	1	i	i	PRON
ftr-336	1223	2	d.	d.	PROPN
ftr-336	1223	3	217	217	NUM
ftr-336	1223	4	.	.	PUNCT
ftr-336	1223	5	114	114	NUM
ftr-336	1223	6	t.c	t.c	PROPN
ftr-336	1223	7	.	.	PROPN
ftr-336	1223	8	333	333	NUM
ftr-336	1223	9	,	,	PUNCT
ftr-336	1223	10	336	336	NUM
ftr-336	1223	11	(	(	PUNCT
ftr-336	1223	12	2000	2000	NUM
ftr-336	1223	13	)	)	PUNCT
ftr-336	1223	14	.	.	PUNCT
ftr-336	1224	1	see	see	VERB
ftr-336	1224	2	also	also	ADV
ftr-336	1224	3	capehart	capehart	PROPN
ftr-336	1224	4	v.	v.	PROPN
ftr-336	1224	5	commissioner	commissioner	PROPN
ftr-336	1224	6	,	,	PUNCT
ftr-336	1224	7	204	204	NUM
ftr-336	1224	8	fed	feed	VERB
ftr-336	1224	9	.	.	PUNCT
ftr-336	1225	1	appx	appx	PROPN
ftr-336	1225	2	.	.	PROPN
ftr-336	1226	1	618	618	NUM
ftr-336	1226	2	,	,	PUNCT
ftr-336	1226	3	620	620	NUM
ftr-336	1226	4	(	(	PUNCT
ftr-336	1226	5	9th	9th	ADJ
ftr-336	1226	6	cir	cir	NOUN
ftr-336	1226	7	.	.	PUNCT
ftr-336	1226	8	2006	2006	NUM
ftr-336	1226	9	)	)	PUNCT
ftr-336	1226	10	,	,	PUNCT
ftr-336	1226	11	aff’g	aff’g	PROPN
ftr-336	1226	12	,	,	PUNCT
ftr-336	1226	13	capehart	capehart	PROPN
ftr-336	1226	14	v.	v.	PROPN
ftr-336	1226	15	commissioner	commissioner	PROPN
ftr-336	1226	16	,	,	PUNCT
ftr-336	1226	17	t.c.m	t.c.m	INTJ
ftr-336	1226	18	.	.	PUNCT
ftr-336	1227	1	(	(	PUNCT
ftr-336	1227	2	ria	ria	PROPN
ftr-336	1227	3	)	)	PUNCT
ftr-336	1227	4	¶	¶	PROPN
ftr-336	1227	5	2004	2004	NUM
ftr-336	1227	6	-	-	SYM
ftr-336	1227	7	268	268	NUM
ftr-336	1227	8	(	(	PUNCT
ftr-336	1227	9	2004	2004	NUM
ftr-336	1227	10	)	)	PUNCT
ftr-336	1227	11	;	;	PUNCT
ftr-336	1227	12	grossman	grossman	PROPN
ftr-336	1227	13	v.	v.	PROPN
ftr-336	1227	14	commissioner	commissioner	PROPN
ftr-336	1227	15	,	,	PUNCT
ftr-336	1227	16	182	182	NUM
ftr-336	1227	17	f.3d	f.3d	NUM
ftr-336	1227	18	275	275	NUM
ftr-336	1227	19	,	,	PUNCT
ftr-336	1227	20	231	231	NUM
ftr-336	1227	21	(	(	PUNCT
ftr-336	1227	22	4th	4th	ADJ
ftr-336	1227	23	cir	cir	NOUN
ftr-336	1227	24	.	.	PUNCT
ftr-336	1227	25	1999	1999	NUM
ftr-336	1227	26	)	)	PUNCT
ftr-336	1227	27	.	.	PUNCT
ftr-336	1228	1	218	218	NUM
ftr-336	1228	2	.	.	PUNCT
ftr-336	1228	3	compare	compare	VERB
ftr-336	1228	4	sowards	soward	NOUN
ftr-336	1228	5	v.	v.	ADP
ftr-336	1228	6	commissioner	commissioner	NOUN
ftr-336	1228	7	,	,	PUNCT
ftr-336	1228	8	85	85	NUM
ftr-336	1228	9	t.c.m	t.c.m	NOUN
ftr-336	1228	10	.	.	PUNCT
ftr-336	1229	1	(	(	PUNCT
ftr-336	1229	2	cch	cch	NOUN
ftr-336	1229	3	)	)	PUNCT
ftr-336	1229	4	1517	1517	NUM
ftr-336	1229	5	,	,	PUNCT
ftr-336	1229	6	1529	1529	NUM
ftr-336	1229	7	,	,	PUNCT
ftr-336	1229	8	t.c.m	t.c.m	INTJ
ftr-336	1229	9	.	.	PUNCT
ftr-336	1230	1	(	(	PUNCT
ftr-336	1230	2	ria	ria	PROPN
ftr-336	1230	3	)	)	PUNCT
ftr-336	1230	4	¶	¶	PROPN
ftr-336	1230	5	2003	2003	NUM
ftr-336	1230	6	-	-	SYM
ftr-336	1230	7	180	180	NUM
ftr-336	1230	8	at	at	ADP
ftr-336	1230	9	970–71	970–71	PROPN
ftr-336	1230	10	(	(	PUNCT
ftr-336	1230	11	2003	2003	NUM
ftr-336	1230	12	)	)	PUNCT
ftr-336	1230	13	,	,	PUNCT
ftr-336	1230	14	with	with	ADP
ftr-336	1230	15	pierce	pierce	PROPN
ftr-336	1230	16	v.	v.	PROPN
ftr-336	1230	17	commissioner	commissioner	PROPN
ftr-336	1230	18	,	,	PUNCT
ftr-336	1230	19	85	85	NUM
ftr-336	1230	20	t.c.m	t.c.m	NOUN
ftr-336	1230	21	.	.	PUNCT
ftr-336	1231	1	(	(	PUNCT
ftr-336	1231	2	cch	cch	NOUN
ftr-336	1231	3	)	)	PUNCT
ftr-336	1231	4	1553	1553	NUM
ftr-336	1231	5	,	,	PUNCT
ftr-336	1231	6	1560	1560	NUM
ftr-336	1231	7	,	,	PUNCT
ftr-336	1231	8	t.c.m	t.c.m	INTJ
ftr-336	1231	9	.	.	PUNCT
ftr-336	1232	1	(	(	PUNCT
ftr-336	1232	2	ria	ria	PROPN
ftr-336	1232	3	)	)	PUNCT
ftr-336	1232	4	¶	¶	PROPN
ftr-336	1232	5	2003	2003	NUM
ftr-336	1232	6	-	-	SYM
ftr-336	1232	7	188	188	NUM
ftr-336	1232	8	at	at	ADP
ftr-336	1232	9	1007–08	1007–08	NUM
ftr-336	1232	10	(	(	PUNCT
ftr-336	1232	11	2003	2003	NUM
ftr-336	1232	12	)	)	PUNCT
ftr-336	1232	13	.	.	PUNCT
ftr-336	1233	1	219	219	NUM
ftr-336	1233	2	.	.	PUNCT
ftr-336	1233	3	see	see	VERB
ftr-336	1233	4	golden	golden	ADJ
ftr-336	1233	5	v.	v.	PROPN
ftr-336	1233	6	commissioner	commissioner	NOUN
ftr-336	1233	7	,	,	PUNCT
ftr-336	1233	8	548	548	NUM
ftr-336	1233	9	f.3d	f.3d	NUM
ftr-336	1233	10	487	487	NUM
ftr-336	1233	11	(	(	PUNCT
ftr-336	1233	12	6th	6th	ADJ
ftr-336	1233	13	cir	cir	NOUN
ftr-336	1233	14	.	.	PROPN
ftr-336	1233	15	2008	2008	NUM
ftr-336	1233	16	)	)	PUNCT
ftr-336	1233	17	.	.	PUNCT
ftr-336	1234	1	220	220	NUM
ftr-336	1234	2	.	.	X
ftr-336	1235	1	101	101	NUM
ftr-336	1235	2	fed	fed	PROPN
ftr-336	1235	3	.	.	PUNCT
ftr-336	1236	1	appx	appx	PROPN
ftr-336	1236	2	.	.	PROPN
ftr-336	1237	1	34	34	NUM
ftr-336	1237	2	,	,	PUNCT
ftr-336	1237	3	42	42	NUM
ftr-336	1237	4	(	(	PUNCT
ftr-336	1237	5	6th	6th	ADJ
ftr-336	1237	6	cir	cir	NOUN
ftr-336	1237	7	.	.	PUNCT
ftr-336	1237	8	2004	2004	NUM
ftr-336	1237	9	)	)	PUNCT
ftr-336	1237	10	,	,	PUNCT
ftr-336	1237	11	cert	cert	NOUN
ftr-336	1237	12	denied	deny	VERB
ftr-336	1237	13	,	,	PUNCT
ftr-336	1237	14	543	543	NUM
ftr-336	1237	15	u.s	u.s	PROPN
ftr-336	1237	16	.	.	PROPN
ftr-336	1237	17	1000	1000	NUM
ftr-336	1237	18	(	(	PUNCT
ftr-336	1237	19	2004	2004	NUM
ftr-336	1237	20	)	)	PUNCT
ftr-336	1237	21	.	.	PUNCT
ftr-336	1238	1	in	in	ADP
ftr-336	1238	2	one	one	NUM
ftr-336	1238	3	pre-1998	pre-1998	NOUN
ftr-336	1238	4	case	case	NOUN
ftr-336	1238	5	,	,	PUNCT
ftr-336	1238	6	judge	judge	PROPN
ftr-336	1238	7	mary	mary	PROPN
ftr-336	1238	8	ann	ann	PROPN
ftr-336	1238	9	cohen	cohen	PROPN
ftr-336	1238	10	refused	refuse	VERB
ftr-336	1238	11	to	to	PART
ftr-336	1238	12	allow	allow	VERB
ftr-336	1238	13	a	a	DET
ftr-336	1238	14	wife	wife	NOUN
ftr-336	1238	15	to	to	PART
ftr-336	1238	16	seek	seek	VERB
ftr-336	1238	17	innocent	innocent	ADJ
ftr-336	1238	18	spouse	spouse	NOUN
ftr-336	1238	19	relief	relief	NOUN
ftr-336	1238	20	after	after	SCONJ
ftr-336	1238	21	her	her	PRON
ftr-336	1238	22	husband	husband	NOUN
ftr-336	1238	23	pursued	pursue	VERB
ftr-336	1238	24	a	a	DET
ftr-336	1238	25	different	different	ADJ
ftr-336	1238	26	tax	tax	NOUN
ftr-336	1238	27	case	case	NOUN
ftr-336	1238	28	covering	cover	VERB
ftr-336	1238	29	the	the	DET
ftr-336	1238	30	same	same	ADJ
ftr-336	1238	31	tax	tax	NOUN
ftr-336	1238	32	year	year	NOUN
ftr-336	1238	33	.	.	PUNCT
ftr-336	1239	1	the	the	DET
ftr-336	1239	2	court	court	NOUN
ftr-336	1239	3	found	find	VERB
ftr-336	1239	4	she	she	PRON
ftr-336	1239	5	“	"	PUNCT
ftr-336	1239	6	implicitly	implicitly	ADV
ftr-336	1239	7	authorized	authorize	VERB
ftr-336	1239	8	”	"	PUNCT
ftr-336	1239	9	her	her	PRON
ftr-336	1239	10	husband	husband	NOUN
ftr-336	1239	11	to	to	PART
ftr-336	1239	12	pursue	pursue	VERB
ftr-336	1239	13	the	the	DET
ftr-336	1239	14	case	case	NOUN
ftr-336	1239	15	and	and	CCONJ
ftr-336	1239	16	assumed	assume	VERB
ftr-336	1239	17	that	that	SCONJ
ftr-336	1239	18	“	"	PUNCT
ftr-336	1239	19	it	it	PRON
ftr-336	1239	20	would	would	AUX
ftr-336	1239	21	be	be	AUX
ftr-336	1239	22	taken	take	VERB
ftr-336	1239	23	care	care	NOUN
ftr-336	1239	24	of	of	ADP
ftr-336	1239	25	”	"	PUNCT
ftr-336	1239	26	by	by	ADP
ftr-336	1239	27	her	her	PRON
ftr-336	1239	28	husband	husband	NOUN
ftr-336	1239	29	.	.	PUNCT
ftr-336	1240	1	levin	levin	PROPN
ftr-336	1240	2	v.	v.	PROPN
ftr-336	1240	3	commissioner	commissioner	PROPN
ftr-336	1240	4	,	,	PUNCT
ftr-336	1240	5	71	71	NUM
ftr-336	1240	6	t.c.m	t.c.m	NOUN
ftr-336	1240	7	.	.	PUNCT
ftr-336	1241	1	(	(	PUNCT
ftr-336	1241	2	cch	cch	NOUN
ftr-336	1241	3	)	)	PUNCT
ftr-336	1241	4	2938	2938	NUM
ftr-336	1241	5	,	,	PUNCT
ftr-336	1241	6	2942	2942	NUM
ftr-336	1241	7	,	,	PUNCT
ftr-336	1241	8	t.c.m	t.c.m	INTJ
ftr-336	1241	9	.	.	PUNCT
ftr-336	1242	1	(	(	PUNCT
ftr-336	1242	2	ria	ria	PROPN
ftr-336	1242	3	)	)	PUNCT
ftr-336	1242	4	¶	¶	PROPN
ftr-336	1242	5	96,211	96,211	NUM
ftr-336	1242	6	at	at	ADP
ftr-336	1242	7	96–1558	96–1558	NUM
ftr-336	1242	8	(	(	PUNCT
ftr-336	1242	9	1996	1996	NUM
ftr-336	1242	10	)	)	PUNCT
ftr-336	1242	11	.	.	PUNCT
ftr-336	1243	1	221	221	NUM
ftr-336	1243	2	.	.	PUNCT
ftr-336	1244	1	alt	alt	ADJ
ftr-336	1244	2	,	,	PUNCT
ftr-336	1244	3	101	101	NUM
ftr-336	1244	4	fed	fed	PROPN
ftr-336	1244	5	.	.	PUNCT
ftr-336	1245	1	appx	appx	PROPN
ftr-336	1245	2	.	.	PUNCT
ftr-336	1246	1	at	at	ADP
ftr-336	1246	2	42	42	NUM
ftr-336	1246	3	.	.	PUNCT
ftr-336	1246	4	2012	2012	NUM
ftr-336	1246	5	]	]	PUNCT
ftr-336	1246	6	empirical	empirical	ADJ
ftr-336	1246	7	study	study	NOUN
ftr-336	1246	8	of	of	ADP
ftr-336	1246	9	innocent	innocent	ADJ
ftr-336	1246	10	spouse	spouse	NOUN
ftr-336	1246	11	relief	relief	NOUN
ftr-336	1246	12	679	679	NUM
ftr-336	1246	13	badly	badly	ADV
ftr-336	1246	14	.	.	PUNCT
ftr-336	1247	1	in	in	ADP
ftr-336	1247	2	thirty	thirty	NUM
ftr-336	1247	3	-	-	PUNCT
ftr-336	1247	4	two	two	NUM
ftr-336	1247	5	cases	case	NOUN
ftr-336	1247	6	in	in	ADP
ftr-336	1247	7	which	which	PRON
ftr-336	1247	8	there	there	PRON
ftr-336	1247	9	was	be	VERB
ftr-336	1247	10	a	a	DET
ftr-336	1247	11	traditional	traditional	ADJ
ftr-336	1247	12	relationship	relationship	NOUN
ftr-336	1247	13	,	,	PUNCT
ftr-336	1247	14	defined	define	VERB
ftr-336	1247	15	as	as	ADP
ftr-336	1247	16	the	the	DET
ftr-336	1247	17	requesting	request	VERB
ftr-336	1247	18	spouse	spouse	NOUN
ftr-336	1247	19	not	not	PART
ftr-336	1247	20	working	work	VERB
ftr-336	1247	21	outside	outside	ADP
ftr-336	1247	22	the	the	DET
ftr-336	1247	23	home	home	NOUN
ftr-336	1247	24	(	(	PUNCT
ftr-336	1247	25	unless	unless	SCONJ
ftr-336	1247	26	working	work	VERB
ftr-336	1247	27	for	for	ADP
ftr-336	1247	28	the	the	DET
ftr-336	1247	29	non	non	ADJ
ftr-336	1247	30	-	-	ADJ
ftr-336	1247	31	requesting	requesting	ADJ
ftr-336	1247	32	spouse	spouse	NOUN
ftr-336	1247	33	)	)	PUNCT
ftr-336	1247	34	and	and	CCONJ
ftr-336	1247	35	not	not	PART
ftr-336	1247	36	handling	handle	VERB
ftr-336	1247	37	family	family	NOUN
ftr-336	1247	38	finances	finance	NOUN
ftr-336	1247	39	,	,	PUNCT
ftr-336	1247	40	the	the	DET
ftr-336	1247	41	requesting	request	VERB
ftr-336	1247	42	spouse	spouse	NOUN
ftr-336	1247	43	won	win	VERB
ftr-336	1247	44	68.8	68.8	NUM
ftr-336	1247	45	percent	percent	NOUN
ftr-336	1247	46	of	of	ADP
ftr-336	1247	47	the	the	DET
ftr-336	1247	48	time	time	NOUN
ftr-336	1247	49	.	.	PUNCT
ftr-336	1248	1	from	from	ADP
ftr-336	1248	2	this	this	DET
ftr-336	1248	3	review	review	NOUN
ftr-336	1248	4	,	,	PUNCT
ftr-336	1248	5	the	the	DET
ftr-336	1248	6	application	application	NOUN
ftr-336	1248	7	of	of	ADP
ftr-336	1248	8	the	the	DET
ftr-336	1248	9	knowledge	knowledge	NOUN
ftr-336	1248	10	or	or	CCONJ
ftr-336	1248	11	reason	reason	NOUN
ftr-336	1248	12	to	to	PART
ftr-336	1248	13	know	know	VERB
ftr-336	1248	14	standard	standard	NOUN
ftr-336	1248	15	does	do	AUX
ftr-336	1248	16	have	have	VERB
ftr-336	1248	17	a	a	DET
ftr-336	1248	18	significant	significant	ADJ
ftr-336	1248	19	amount	amount	NOUN
ftr-336	1248	20	of	of	ADP
ftr-336	1248	21	inconsistency	inconsistency	NOUN
ftr-336	1248	22	.	.	PUNCT
ftr-336	1249	1	reliance	reliance	NOUN
ftr-336	1249	2	on	on	ADP
ftr-336	1249	3	judges	judge	NOUN
ftr-336	1249	4	to	to	PART
ftr-336	1249	5	determine	determine	VERB
ftr-336	1249	6	the	the	DET
ftr-336	1249	7	credibility	credibility	NOUN
ftr-336	1249	8	of	of	ADP
ftr-336	1249	9	witnesses	witness	NOUN
ftr-336	1249	10	is	be	AUX
ftr-336	1249	11	a	a	DET
ftr-336	1249	12	necessary	necessary	ADJ
ftr-336	1249	13	part	part	NOUN
ftr-336	1249	14	of	of	ADP
ftr-336	1249	15	evaluating	evaluate	VERB
ftr-336	1249	16	this	this	DET
ftr-336	1249	17	factor	factor	NOUN
ftr-336	1249	18	.	.	PUNCT
ftr-336	1250	1	witness	witness	NOUN
ftr-336	1250	2	credibility	credibility	NOUN
ftr-336	1250	3	was	be	AUX
ftr-336	1250	4	specifically	specifically	ADV
ftr-336	1250	5	raised	raise	VERB
ftr-336	1250	6	in	in	ADP
ftr-336	1250	7	110	110	NUM
ftr-336	1250	8	cases	case	NOUN
ftr-336	1250	9	,	,	PUNCT
ftr-336	1250	10	or	or	CCONJ
ftr-336	1250	11	24.8	24.8	NUM
ftr-336	1250	12	percent	percent	NOUN
ftr-336	1250	13	.	.	PUNCT
ftr-336	1251	1	credibility	credibility	NOUN
ftr-336	1251	2	number	number	NOUN
ftr-336	1251	3	of	of	ADP
ftr-336	1251	4	cases	case	NOUN
ftr-336	1251	5	husband	husband	NOUN
ftr-336	1251	6	wins	win	VERB
ftr-336	1251	7	wife	wife	NOUN
ftr-336	1251	8	wins	win	VERB
ftr-336	1251	9	both	both	CCONJ
ftr-336	1251	10	credible	credible	ADJ
ftr-336	1251	11	4	4	NUM
ftr-336	1251	12	0	0	NUM
ftr-336	1251	13	3	3	NUM
ftr-336	1251	14	neither	neither	CCONJ
ftr-336	1251	15	credible	credible	ADJ
ftr-336	1251	16	7	7	NUM
ftr-336	1251	17	0	0	NUM
ftr-336	1251	18	1	1	NUM
ftr-336	1251	19	husband	husband	NOUN
ftr-336	1251	20	credible	credible	ADJ
ftr-336	1251	21	13	13	NUM
ftr-336	1251	22	5	5	NUM
ftr-336	1251	23	4	4	NUM
ftr-336	1251	24	husband	husband	NOUN
ftr-336	1251	25	not	not	PART
ftr-336	1251	26	credible	credible	ADJ
ftr-336	1251	27	5	5	NUM
ftr-336	1251	28	0	0	NUM
ftr-336	1251	29	1	1	NUM
ftr-336	1251	30	wife	wife	NOUN
ftr-336	1251	31	credible	credible	ADJ
ftr-336	1251	32	54	54	NUM
ftr-336	1251	33	0	0	NUM
ftr-336	1251	34	37	37	NUM
ftr-336	1251	35	wife	wife	NOUN
ftr-336	1251	36	not	not	PART
ftr-336	1251	37	credible	credible	ADJ
ftr-336	1251	38	26	26	NUM
ftr-336	1251	39	0	0	NUM
ftr-336	1251	40	4	4	NUM
ftr-336	1251	41	irs	irs	NOUN
ftr-336	1251	42	credible	credible	ADJ
ftr-336	1251	43	1	1	NUM
ftr-336	1251	44	0	0	NUM
ftr-336	1251	45	0	0	NUM
ftr-336	1251	46	to	to	ADP
ftr-336	1251	47	the	the	DET
ftr-336	1251	48	extent	extent	NOUN
ftr-336	1251	49	that	that	SCONJ
ftr-336	1251	50	one	one	NOUN
ftr-336	1251	51	thinks	think	VERB
ftr-336	1251	52	the	the	DET
ftr-336	1251	53	judicial	judicial	ADJ
ftr-336	1251	54	system	system	NOUN
ftr-336	1251	55	is	be	AUX
ftr-336	1251	56	good	good	ADJ
ftr-336	1251	57	at	at	ADP
ftr-336	1251	58	evaluating	evaluate	VERB
ftr-336	1251	59	witnesses	witness	NOUN
ftr-336	1251	60	,	,	PUNCT
ftr-336	1251	61	this	this	PRON
ftr-336	1251	62	is	be	AUX
ftr-336	1251	63	less	less	ADJ
ftr-336	1251	64	a	a	DET
ftr-336	1251	65	concern	concern	NOUN
ftr-336	1251	66	than	than	ADP
ftr-336	1251	67	for	for	ADP
ftr-336	1251	68	those	those	PRON
ftr-336	1251	69	who	who	PRON
ftr-336	1251	70	are	be	AUX
ftr-336	1251	71	more	more	ADV
ftr-336	1251	72	skeptical	skeptical	ADJ
ftr-336	1251	73	of	of	ADP
ftr-336	1251	74	judicial	judicial	ADJ
ftr-336	1251	75	wisdom	wisdom	NOUN
ftr-336	1251	76	.	.	PUNCT
ftr-336	1252	1	one	one	NUM
ftr-336	1252	2	thing	thing	NOUN
ftr-336	1252	3	is	be	AUX
ftr-336	1252	4	clear	clear	ADJ
ftr-336	1252	5	,	,	PUNCT
ftr-336	1252	6	the	the	DET
ftr-336	1252	7	knowledge	knowledge	NOUN
ftr-336	1252	8	factor	factor	NOUN
ftr-336	1252	9	is	be	AUX
ftr-336	1252	10	not	not	PART
ftr-336	1252	11	a	a	DET
ftr-336	1252	12	rote	rote	ADJ
ftr-336	1252	13	checkthe	checkthe	ADJ
ftr-336	1252	14	-	-	PUNCT
ftr-336	1252	15	box	box	NOUN
ftr-336	1252	16	formulation	formulation	NOUN
ftr-336	1252	17	.	.	PUNCT
ftr-336	1253	1	c.	c.	NOUN
ftr-336	1253	2	benefit	benefit	PROPN
ftr-336	1253	3	from	from	ADP
ftr-336	1253	4	liability	liability	NOUN
ftr-336	1253	5	richard	richard	PROPN
ftr-336	1253	6	beck	beck	PROPN
ftr-336	1253	7	argues	argue	VERB
ftr-336	1253	8	that	that	SCONJ
ftr-336	1253	9	the	the	DET
ftr-336	1253	10	treasury	treasury	PROPN
ftr-336	1253	11	department	department	NOUN
ftr-336	1253	12	did	do	AUX
ftr-336	1253	13	not	not	PART
ftr-336	1253	14	support	support	VERB
ftr-336	1253	15	the	the	DET
ftr-336	1253	16	repeal	repeal	NOUN
ftr-336	1253	17	of	of	ADP
ftr-336	1253	18	joint	joint	ADJ
ftr-336	1253	19	and	and	CCONJ
ftr-336	1253	20	several	several	ADJ
ftr-336	1253	21	liability	liability	NOUN
ftr-336	1253	22	because	because	SCONJ
ftr-336	1253	23	“	"	PUNCT
ftr-336	1253	24	it	it	PRON
ftr-336	1253	25	saw	see	VERB
ftr-336	1253	26	hobgoblins	hobgoblin	NOUN
ftr-336	1253	27	of	of	ADP
ftr-336	1253	28	abuse	abuse	NOUN
ftr-336	1253	29	waiting	wait	VERB
ftr-336	1253	30	to	to	PART
ftr-336	1253	31	pounce	pounce	VERB
ftr-336	1253	32	,	,	PUNCT
ftr-336	1253	33	in	in	ADP
ftr-336	1253	34	the	the	DET
ftr-336	1253	35	form	form	NOUN
ftr-336	1253	36	of	of	ADP
ftr-336	1253	37	fraudulent	fraudulent	ADJ
ftr-336	1253	38	schemes	scheme	NOUN
ftr-336	1253	39	where	where	SCONJ
ftr-336	1253	40	one	one	NUM
ftr-336	1253	41	spouse	spouse	NOUN
ftr-336	1253	42	would	would	AUX
ftr-336	1253	43	transfer	transfer	VERB
ftr-336	1253	44	all	all	DET
ftr-336	1253	45	the	the	DET
ftr-336	1253	46	couple	couple	NOUN
ftr-336	1253	47	’s	’s	PART
ftr-336	1253	48	assets	asset	NOUN
ftr-336	1253	49	to	to	ADP
ftr-336	1253	50	the	the	DET
ftr-336	1253	51	other	other	ADJ
ftr-336	1253	52	to	to	PART
ftr-336	1253	53	put	put	VERB
ftr-336	1253	54	them	they	PRON
ftr-336	1253	55	beyond	beyond	ADP
ftr-336	1253	56	the	the	DET
ftr-336	1253	57	i.r.s	i.r.	NOUN
ftr-336	1253	58	.	.	PUNCT
ftr-336	1253	59	’s	’s	AUX
ftr-336	1253	60	reach	reach	VERB
ftr-336	1253	61	.	.	PUNCT
ftr-336	1254	1	”222	”222	ADJ
ftr-336	1254	2	congress	congress	PROPN
ftr-336	1254	3	shared	share	VERB
ftr-336	1254	4	this	this	DET
ftr-336	1254	5	fear	fear	NOUN
ftr-336	1254	6	.	.	PUNCT
ftr-336	1255	1	when	when	SCONJ
ftr-336	1255	2	congress	congress	PROPN
ftr-336	1255	3	expanded	expand	VERB
ftr-336	1255	4	innocent	innocent	ADJ
ftr-336	1255	5	spouse	spouse	NOUN
ftr-336	1255	6	relief	relief	NOUN
ftr-336	1255	7	,	,	PUNCT
ftr-336	1255	8	it	it	PRON
ftr-336	1255	9	was	be	AUX
ftr-336	1255	10	concerned	concern	VERB
ftr-336	1255	11	that	that	SCONJ
ftr-336	1255	12	taxpayers	taxpayer	NOUN
ftr-336	1255	13	would	would	AUX
ftr-336	1255	14	transfer	transfer	VERB
ftr-336	1255	15	assets	asset	NOUN
ftr-336	1255	16	to	to	PART
ftr-336	1255	17	avoid	avoid	VERB
ftr-336	1255	18	paying	pay	VERB
ftr-336	1255	19	taxes	taxis	NOUN
ftr-336	1255	20	and	and	CCONJ
ftr-336	1255	21	that	that	SCONJ
ftr-336	1255	22	some	some	DET
ftr-336	1255	23	requesting	request	VERB
ftr-336	1255	24	spouses	spouse	NOUN
ftr-336	1255	25	would	would	AUX
ftr-336	1255	26	unfairly	unfairly	ADV
ftr-336	1255	27	receive	receive	VERB
ftr-336	1255	28	tax	tax	NOUN
ftr-336	1255	29	relief.223	relief.223	NOUN
ftr-336	1255	30	only	only	ADV
ftr-336	1255	31	those	those	PRON
ftr-336	1255	32	who	who	PRON
ftr-336	1255	33	were	be	AUX
ftr-336	1255	34	unfairly	unfairly	ADV
ftr-336	1255	35	left	leave	VERB
ftr-336	1255	36	with	with	ADP
ftr-336	1255	37	a	a	DET
ftr-336	1255	38	tax	tax	NOUN
ftr-336	1255	39	bill	bill	NOUN
ftr-336	1255	40	should	should	AUX
ftr-336	1255	41	be	be	AUX
ftr-336	1255	42	relieved	relieve	VERB
ftr-336	1255	43	of	of	ADP
ftr-336	1255	44	liability.224	liability.224	PROPN
ftr-336	1255	45	222	222	NUM
ftr-336	1255	46	.	.	PUNCT
ftr-336	1256	1	beck	beck	NOUN
ftr-336	1256	2	,	,	PUNCT
ftr-336	1256	3	failure	failure	NOUN
ftr-336	1256	4	,	,	PUNCT
ftr-336	1256	5	supra	supra	ADJ
ftr-336	1256	6	note	note	NOUN
ftr-336	1256	7	20	20	NUM
ftr-336	1256	8	,	,	PUNCT
ftr-336	1256	9	at	at	ADP
ftr-336	1256	10	948	948	NUM
ftr-336	1256	11	n.87	n.87	NOUN
ftr-336	1256	12	.	.	PUNCT
ftr-336	1256	13	223	223	NUM
ftr-336	1256	14	.	.	PUNCT
ftr-336	1257	1	see	see	VERB
ftr-336	1257	2	finance	finance	NOUN
ftr-336	1257	3	committee	committee	NOUN
ftr-336	1257	4	,	,	PUNCT
ftr-336	1257	5	supra	supra	PROPN
ftr-336	1257	6	note	note	PROPN
ftr-336	1257	7	58	58	NUM
ftr-336	1257	8	,	,	PUNCT
ftr-336	1257	9	at	at	ADP
ftr-336	1257	10	183	183	NUM
ftr-336	1257	11	(	(	PUNCT
ftr-336	1257	12	statement	statement	NOUN
ftr-336	1257	13	of	of	ADP
ftr-336	1257	14	sen	sen	PROPN
ftr-336	1257	15	.	.	PROPN
ftr-336	1257	16	john	john	PROPN
ftr-336	1257	17	chafee	chafee	PROPN
ftr-336	1257	18	)	)	PUNCT
ftr-336	1257	19	;	;	PUNCT
ftr-336	1257	20	144	144	NUM
ftr-336	1257	21	cong	cong	NOUN
ftr-336	1257	22	.	.	PUNCT
ftr-336	1258	1	rec	rec	PROPN
ftr-336	1258	2	.	.	PROPN
ftr-336	1259	1	7623	7623	NUM
ftr-336	1259	2	(	(	PUNCT
ftr-336	1259	3	1998	1998	NUM
ftr-336	1259	4	)	)	PUNCT
ftr-336	1259	5	(	(	PUNCT
ftr-336	1259	6	statement	statement	NOUN
ftr-336	1259	7	of	of	ADP
ftr-336	1259	8	sen	sen	PROPN
ftr-336	1259	9	.	.	PROPN
ftr-336	1259	10	william	william	PROPN
ftr-336	1259	11	roth	roth	PROPN
ftr-336	1259	12	)	)	PUNCT
ftr-336	1259	13	;	;	PUNCT
ftr-336	1260	1	h.r	h.r	PROPN
ftr-336	1260	2	.	.	PROPN
ftr-336	1260	3	rep	rep	PROPN
ftr-336	1260	4	.	.	PROPN
ftr-336	1260	5	no	no	INTJ
ftr-336	1260	6	.	.	NOUN
ftr-336	1261	1	105	105	NUM
ftr-336	1261	2	-	-	SYM
ftr-336	1261	3	599	599	NUM
ftr-336	1261	4	,	,	PUNCT
ftr-336	1261	5	at	at	ADP
ftr-336	1261	6	253–54	253–54	NUM
ftr-336	1261	7	(	(	PUNCT
ftr-336	1261	8	1998	1998	NUM
ftr-336	1261	9	)	)	PUNCT
ftr-336	1262	1	;	;	PUNCT
ftr-336	1262	2	h.r	h.r	PROPN
ftr-336	1262	3	.	.	PROPN
ftr-336	1262	4	rep	rep	PROPN
ftr-336	1262	5	.	.	PROPN
ftr-336	1262	6	no	no	INTJ
ftr-336	1262	7	.	.	NOUN
ftr-336	1263	1	105	105	NUM
ftr-336	1263	2	-	-	SYM
ftr-336	1263	3	364	364	NUM
ftr-336	1263	4	,	,	PUNCT
ftr-336	1263	5	pt	pt	X
ftr-336	1263	6	.	.	PROPN
ftr-336	1263	7	1	1	NUM
ftr-336	1263	8	,	,	PUNCT
ftr-336	1263	9	at	at	ADP
ftr-336	1263	10	152–53	152–53	PROPN
ftr-336	1263	11	(	(	PUNCT
ftr-336	1263	12	1997	1997	NUM
ftr-336	1263	13	)	)	PUNCT
ftr-336	1263	14	.	.	PUNCT
ftr-336	1264	1	224	224	NUM
ftr-336	1264	2	.	.	PUNCT
ftr-336	1265	1	see	see	VERB
ftr-336	1265	2	notes	note	VERB
ftr-336	1265	3	58–68	58–68	NUM
ftr-336	1265	4	.	.	PUNCT
ftr-336	1266	1	680	680	NUM
ftr-336	1266	2	florid	florid	ADJ
ftr-336	1266	3	tax	tax	NOUN
ftr-336	1266	4	review	review	NOUN
ftr-336	1266	5	[	[	X
ftr-336	1266	6	vol.12:8	vol.12:8	NOUN
ftr-336	1266	7	according	accord	VERB
ftr-336	1266	8	to	to	ADP
ftr-336	1266	9	the	the	DET
ftr-336	1266	10	treasury	treasury	PROPN
ftr-336	1266	11	department	department	NOUN
ftr-336	1266	12	,	,	PUNCT
ftr-336	1266	13	if	if	SCONJ
ftr-336	1266	14	a	a	DET
ftr-336	1266	15	requesting	request	VERB
ftr-336	1266	16	spouse	spouse	NOUN
ftr-336	1266	17	received	receive	VERB
ftr-336	1266	18	a	a	DET
ftr-336	1266	19	significant	significant	ADJ
ftr-336	1266	20	benefit	benefit	NOUN
ftr-336	1266	21	from	from	ADP
ftr-336	1266	22	the	the	DET
ftr-336	1266	23	underpayment	underpayment	NOUN
ftr-336	1266	24	of	of	ADP
ftr-336	1266	25	taxes	taxis	NOUN
ftr-336	1266	26	,	,	PUNCT
ftr-336	1266	27	requiring	require	VERB
ftr-336	1266	28	the	the	DET
ftr-336	1266	29	requesting	request	VERB
ftr-336	1266	30	spouse	spouse	NOUN
ftr-336	1266	31	to	to	PART
ftr-336	1266	32	pay	pay	VERB
ftr-336	1266	33	the	the	DET
ftr-336	1266	34	tax	tax	NOUN
ftr-336	1266	35	is	be	AUX
ftr-336	1266	36	not	not	PART
ftr-336	1266	37	inequitable.225	inequitable.225	ADV
ftr-336	1266	38	however	however	ADV
ftr-336	1266	39	,	,	PUNCT
ftr-336	1266	40	a	a	DET
ftr-336	1266	41	significant	significant	ADJ
ftr-336	1266	42	benefit	benefit	NOUN
ftr-336	1266	43	is	be	AUX
ftr-336	1266	44	only	only	ADV
ftr-336	1266	45	one	one	NUM
ftr-336	1266	46	factor	factor	NOUN
ftr-336	1266	47	to	to	PART
ftr-336	1266	48	be	be	AUX
ftr-336	1266	49	considered	consider	VERB
ftr-336	1266	50	under	under	ADP
ftr-336	1266	51	the	the	DET
ftr-336	1266	52	equitable	equitable	ADJ
ftr-336	1266	53	prong	prong	NOUN
ftr-336	1266	54	of	of	ADP
ftr-336	1266	55	sections	section	NOUN
ftr-336	1266	56	6015(b	6015(b	NOUN
ftr-336	1266	57	)	)	PUNCT
ftr-336	1267	1	and	and	CCONJ
ftr-336	1267	2	(	(	PUNCT
ftr-336	1267	3	f	f	X
ftr-336	1267	4	)	)	PUNCT
ftr-336	1267	5	as	as	ADP
ftr-336	1267	6	a	a	DET
ftr-336	1267	7	means	means	NOUN
ftr-336	1267	8	of	of	ADP
ftr-336	1267	9	measuring	measure	VERB
ftr-336	1267	10	whether	whether	SCONJ
ftr-336	1267	11	the	the	DET
ftr-336	1267	12	requesting	request	VERB
ftr-336	1267	13	spouse	spouse	NOUN
ftr-336	1267	14	would	would	AUX
ftr-336	1267	15	unfairly	unfairly	ADV
ftr-336	1267	16	benefit	benefit	VERB
ftr-336	1267	17	from	from	ADP
ftr-336	1267	18	liability	liability	NOUN
ftr-336	1267	19	relief	relief	NOUN
ftr-336	1267	20	.	.	PUNCT
ftr-336	1268	1	there	there	PRON
ftr-336	1268	2	is	be	VERB
ftr-336	1268	3	no	no	DET
ftr-336	1268	4	reference	reference	NOUN
ftr-336	1268	5	to	to	ADP
ftr-336	1268	6	significant	significant	ADJ
ftr-336	1268	7	benefit	benefit	NOUN
ftr-336	1268	8	in	in	ADP
ftr-336	1268	9	section	section	NOUN
ftr-336	1268	10	6015(c	6015(c	NOUN
ftr-336	1268	11	)	)	PUNCT
ftr-336	1268	12	,	,	PUNCT
ftr-336	1268	13	which	which	PRON
ftr-336	1268	14	does	do	AUX
ftr-336	1268	15	not	not	PART
ftr-336	1268	16	have	have	VERB
ftr-336	1268	17	an	an	DET
ftr-336	1268	18	equity	equity	NOUN
ftr-336	1268	19	component	component	NOUN
ftr-336	1268	20	,	,	PUNCT
ftr-336	1268	21	although	although	SCONJ
ftr-336	1268	22	an	an	DET
ftr-336	1268	23	allocation	allocation	NOUN
ftr-336	1268	24	is	be	AUX
ftr-336	1268	25	prohibited	prohibit	VERB
ftr-336	1268	26	if	if	SCONJ
ftr-336	1268	27	spouses	spouse	NOUN
ftr-336	1268	28	transferred	transfer	VERB
ftr-336	1268	29	property	property	NOUN
ftr-336	1268	30	to	to	PART
ftr-336	1268	31	avoid	avoid	VERB
ftr-336	1268	32	tax.226	tax.226	PROPN
ftr-336	1268	33	one	one	NUM
ftr-336	1268	34	critic	critic	NOUN
ftr-336	1268	35	claims	claim	VERB
ftr-336	1268	36	that	that	SCONJ
ftr-336	1268	37	the	the	DET
ftr-336	1268	38	“	"	PUNCT
ftr-336	1268	39	law	law	NOUN
ftr-336	1268	40	-	-	PUNCT
ftr-336	1268	41	abiding	abide	VERB
ftr-336	1268	42	spouse	spouse	NOUN
ftr-336	1268	43	often	often	ADV
ftr-336	1268	44	receives	receive	VERB
ftr-336	1268	45	no	no	DET
ftr-336	1268	46	financial	financial	ADJ
ftr-336	1268	47	benefit	benefit	NOUN
ftr-336	1268	48	from	from	ADP
ftr-336	1268	49	the	the	DET
ftr-336	1268	50	other	other	ADJ
ftr-336	1268	51	spouse	spouse	NOUN
ftr-336	1268	52	’s	’s	PART
ftr-336	1268	53	underpayment,”227	underpayment,”227	PROPN
ftr-336	1268	54	but	but	CCONJ
ftr-336	1268	55	the	the	DET
ftr-336	1268	56	courts	court	NOUN
ftr-336	1268	57	do	do	AUX
ftr-336	1268	58	not	not	PART
ftr-336	1268	59	share	share	VERB
ftr-336	1268	60	this	this	DET
ftr-336	1268	61	view	view	NOUN
ftr-336	1268	62	.	.	PUNCT
ftr-336	1269	1	whether	whether	SCONJ
ftr-336	1269	2	a	a	DET
ftr-336	1269	3	spouse	spouse	NOUN
ftr-336	1269	4	significantly	significantly	ADV
ftr-336	1269	5	benefits	benefit	VERB
ftr-336	1269	6	from	from	ADP
ftr-336	1269	7	a	a	DET
ftr-336	1269	8	tax	tax	NOUN
ftr-336	1269	9	deficiency	deficiency	NOUN
ftr-336	1269	10	has	have	AUX
ftr-336	1269	11	been	be	AUX
ftr-336	1269	12	held	hold	VERB
ftr-336	1269	13	the	the	DET
ftr-336	1269	14	most	most	ADV
ftr-336	1269	15	important	important	ADJ
ftr-336	1269	16	factor	factor	NOUN
ftr-336	1269	17	of	of	ADP
ftr-336	1269	18	equity.228	equity.228	PROPN
ftr-336	1269	19	in	in	ADP
ftr-336	1269	20	169	169	NUM
ftr-336	1269	21	of	of	ADP
ftr-336	1269	22	the	the	DET
ftr-336	1269	23	cases	case	NOUN
ftr-336	1269	24	decided	decide	VERB
ftr-336	1269	25	on	on	ADP
ftr-336	1269	26	the	the	DET
ftr-336	1269	27	merits	merit	NOUN
ftr-336	1269	28	,	,	PUNCT
ftr-336	1269	29	the	the	DET
ftr-336	1269	30	issue	issue	NOUN
ftr-336	1269	31	of	of	ADP
ftr-336	1269	32	significant	significant	ADJ
ftr-336	1269	33	benefit	benefit	NOUN
ftr-336	1269	34	was	be	AUX
ftr-336	1269	35	raised	raise	VERB
ftr-336	1269	36	.	.	PUNCT
ftr-336	1270	1	significant	significant	ADJ
ftr-336	1270	2	benefit	benefit	NOUN
ftr-336	1270	3	court	court	NOUN
ftr-336	1270	4	finds	find	VERB
ftr-336	1270	5	significant	significant	ADJ
ftr-336	1270	6	benefit	benefit	NOUN
ftr-336	1270	7	court	court	NOUN
ftr-336	1270	8	finds	find	VERB
ftr-336	1270	9	no	no	DET
ftr-336	1270	10	benefit	benefit	NOUN
ftr-336	1270	11	irs	irs	PROPN
ftr-336	1270	12	concedes	concede	VERB
ftr-336	1270	13	no	no	DET
ftr-336	1270	14	benefit	benefit	NOUN
ftr-336	1270	15	court	court	NOUN
ftr-336	1270	16	finds	find	VERB
ftr-336	1270	17	factor	factor	NOUN
ftr-336	1270	18	neutral	neutral	ADJ
ftr-336	1270	19	number	number	NOUN
ftr-336	1270	20	of	of	ADP
ftr-336	1270	21	cases	case	NOUN
ftr-336	1270	22	76	76	NUM
ftr-336	1270	23	68	68	NUM
ftr-336	1270	24	20	20	NUM
ftr-336	1270	25	5	5	NUM
ftr-336	1270	26	taxpayer	taxpayer	NOUN
ftr-336	1270	27	wins	win	VERB
ftr-336	1270	28	35	35	NUM
ftr-336	1270	29	7	7	NUM
ftr-336	1270	30	13	13	NUM
ftr-336	1270	31	0	0	NUM
ftr-336	1270	32	when	when	SCONJ
ftr-336	1270	33	the	the	DET
ftr-336	1270	34	court	court	NOUN
ftr-336	1270	35	found	find	VERB
ftr-336	1270	36	that	that	SCONJ
ftr-336	1270	37	the	the	DET
ftr-336	1270	38	requesting	request	VERB
ftr-336	1270	39	spouse	spouse	NOUN
ftr-336	1270	40	enjoyed	enjoy	VERB
ftr-336	1270	41	no	no	DET
ftr-336	1270	42	significant	significant	ADJ
ftr-336	1270	43	benefit	benefit	NOUN
ftr-336	1270	44	from	from	ADP
ftr-336	1270	45	the	the	DET
ftr-336	1270	46	tax	tax	NOUN
ftr-336	1270	47	deficiency	deficiency	NOUN
ftr-336	1270	48	,	,	PUNCT
ftr-336	1270	49	the	the	DET
ftr-336	1270	50	requesting	request	VERB
ftr-336	1270	51	spouse	spouse	NOUN
ftr-336	1270	52	won	win	VERB
ftr-336	1270	53	relief	relief	NOUN
ftr-336	1270	54	in	in	ADP
ftr-336	1270	55	51.5	51.5	NUM
ftr-336	1270	56	percent	percent	NOUN
ftr-336	1270	57	of	of	ADP
ftr-336	1270	58	cases	case	NOUN
ftr-336	1270	59	;	;	PUNCT
ftr-336	1270	60	when	when	SCONJ
ftr-336	1270	61	the	the	DET
ftr-336	1270	62	irs	irs	PROPN
ftr-336	1270	63	conceded	concede	VERB
ftr-336	1270	64	there	there	PRON
ftr-336	1270	65	was	be	VERB
ftr-336	1270	66	no	no	DET
ftr-336	1270	67	benefit	benefit	NOUN
ftr-336	1270	68	,	,	PUNCT
ftr-336	1270	69	the	the	DET
ftr-336	1270	70	requesting	request	VERB
ftr-336	1270	71	spouse	spouse	NOUN
ftr-336	1270	72	won	win	VERB
ftr-336	1270	73	65.0	65.0	NUM
ftr-336	1270	74	percent	percent	NOUN
ftr-336	1270	75	of	of	ADP
ftr-336	1270	76	the	the	DET
ftr-336	1270	77	time	time	NOUN
ftr-336	1270	78	.	.	PUNCT
ftr-336	1271	1	on	on	ADP
ftr-336	1271	2	the	the	DET
ftr-336	1271	3	other	other	ADJ
ftr-336	1271	4	hand	hand	NOUN
ftr-336	1271	5	,	,	PUNCT
ftr-336	1271	6	when	when	SCONJ
ftr-336	1271	7	the	the	DET
ftr-336	1271	8	court	court	NOUN
ftr-336	1271	9	found	find	VERB
ftr-336	1271	10	the	the	DET
ftr-336	1271	11	requesting	request	VERB
ftr-336	1271	12	spouse	spouse	NOUN
ftr-336	1271	13	did	do	AUX
ftr-336	1271	14	benefit	benefit	NOUN
ftr-336	1271	15	,	,	PUNCT
ftr-336	1271	16	relief	relief	NOUN
ftr-336	1271	17	was	be	AUX
ftr-336	1271	18	granted	grant	VERB
ftr-336	1271	19	in	in	ADP
ftr-336	1271	20	9.2	9.2	NUM
ftr-336	1271	21	percent	percent	NOUN
ftr-336	1271	22	of	of	ADP
ftr-336	1271	23	cases	case	NOUN
ftr-336	1271	24	.	.	PUNCT
ftr-336	1272	1	the	the	DET
ftr-336	1272	2	issue	issue	NOUN
ftr-336	1272	3	of	of	ADP
ftr-336	1272	4	significant	significant	ADJ
ftr-336	1272	5	benefit	benefit	NOUN
ftr-336	1272	6	was	be	AUX
ftr-336	1272	7	raised	raise	VERB
ftr-336	1272	8	more	more	ADV
ftr-336	1272	9	often	often	ADV
ftr-336	1272	10	under	under	ADP
ftr-336	1272	11	section	section	NOUN
ftr-336	1272	12	6015(f	6015(f	NUM
ftr-336	1272	13	)	)	PUNCT
ftr-336	1272	14	than	than	ADP
ftr-336	1272	15	under	under	ADP
ftr-336	1272	16	section	section	NOUN
ftr-336	1272	17	6015(b	6015(b	NOUN
ftr-336	1272	18	)	)	PUNCT
ftr-336	1272	19	because	because	SCONJ
ftr-336	1272	20	there	there	PRON
ftr-336	1272	21	are	be	VERB
ftr-336	1272	22	more	more	ADJ
ftr-336	1272	23	section	section	NOUN
ftr-336	1272	24	6015(f	6015(f	NUM
ftr-336	1272	25	)	)	PUNCT
ftr-336	1272	26	cases	case	NOUN
ftr-336	1272	27	,	,	PUNCT
ftr-336	1272	28	but	but	CCONJ
ftr-336	1272	29	there	there	PRON
ftr-336	1272	30	was	be	VERB
ftr-336	1272	31	no	no	DET
ftr-336	1272	32	meaningful	meaningful	ADJ
ftr-336	1272	33	difference	difference	NOUN
ftr-336	1272	34	in	in	ADP
ftr-336	1272	35	how	how	SCONJ
ftr-336	1272	36	the	the	DET
ftr-336	1272	37	factor	factor	NOUN
ftr-336	1272	38	was	be	AUX
ftr-336	1272	39	used	use	VERB
ftr-336	1272	40	if	if	SCONJ
ftr-336	1272	41	the	the	DET
ftr-336	1272	42	case	case	NOUN
ftr-336	1272	43	was	be	AUX
ftr-336	1272	44	won	win	VERB
ftr-336	1272	45	under	under	ADP
ftr-336	1272	46	section	section	NOUN
ftr-336	1272	47	6015(b	6015(b	NOUN
ftr-336	1272	48	)	)	PUNCT
ftr-336	1272	49	or	or	CCONJ
ftr-336	1272	50	(	(	PUNCT
ftr-336	1272	51	f	f	X
ftr-336	1272	52	)	)	PUNCT
ftr-336	1272	53	.	.	PUNCT
ftr-336	1273	1	this	this	DET
ftr-336	1273	2	factor	factor	NOUN
ftr-336	1273	3	was	be	AUX
ftr-336	1273	4	raised	raise	VERB
ftr-336	1273	5	in	in	ADP
ftr-336	1273	6	only	only	ADV
ftr-336	1273	7	two	two	NUM
ftr-336	1273	8	cases	case	NOUN
ftr-336	1273	9	decided	decide	VERB
ftr-336	1273	10	on	on	ADP
ftr-336	1273	11	section	section	NOUN
ftr-336	1273	12	6015(c	6015(c	NOUN
ftr-336	1273	13	)	)	PUNCT
ftr-336	1273	14	alone	alone	ADV
ftr-336	1273	15	,	,	PUNCT
ftr-336	1273	16	despite	despite	SCONJ
ftr-336	1273	17	section	section	NOUN
ftr-336	1273	18	6015(c	6015(c	NOUN
ftr-336	1273	19	)	)	PUNCT
ftr-336	1273	20	not	not	PART
ftr-336	1273	21	requiring	require	VERB
ftr-336	1273	22	an	an	DET
ftr-336	1273	23	equitable	equitable	ADJ
ftr-336	1273	24	analysis	analysis	NOUN
ftr-336	1273	25	.	.	PUNCT
ftr-336	1274	1	regulations	regulation	NOUN
ftr-336	1274	2	define	define	VERB
ftr-336	1274	3	whether	whether	SCONJ
ftr-336	1274	4	a	a	DET
ftr-336	1274	5	requesting	request	VERB
ftr-336	1274	6	spouse	spouse	NOUN
ftr-336	1274	7	significantly	significantly	ADV
ftr-336	1274	8	benefited	benefit	VERB
ftr-336	1274	9	from	from	ADP
ftr-336	1274	10	a	a	DET
ftr-336	1274	11	tax	tax	NOUN
ftr-336	1274	12	deficiency	deficiency	NOUN
ftr-336	1274	13	as	as	ADP
ftr-336	1274	14	whether	whether	SCONJ
ftr-336	1274	15	the	the	DET
ftr-336	1274	16	spouse	spouse	NOUN
ftr-336	1274	17	received	receive	VERB
ftr-336	1274	18	a	a	DET
ftr-336	1274	19	benefit	benefit	NOUN
ftr-336	1274	20	225	225	NUM
ftr-336	1274	21	.	.	PUNCT
ftr-336	1275	1	reg	reg	NOUN
ftr-336	1275	2	.	.	PUNCT
ftr-336	1276	1	§	§	PROPN
ftr-336	1276	2	1.6015	1.6015	NUM
ftr-336	1276	3	-	-	NUM
ftr-336	1276	4	2(d	2(d	NUM
ftr-336	1276	5	)	)	PUNCT
ftr-336	1276	6	;	;	PUNCT
ftr-336	1276	7	rev	rev	PROPN
ftr-336	1276	8	.	.	PROPN
ftr-336	1276	9	proc	proc	PROPN
ftr-336	1276	10	.	.	PUNCT
ftr-336	1277	1	2003	2003	NUM
ftr-336	1277	2	-	-	SYM
ftr-336	1277	3	61	61	NUM
ftr-336	1277	4	,	,	PUNCT
ftr-336	1277	5	2003	2003	NUM
ftr-336	1277	6	-	-	SYM
ftr-336	1277	7	2	2	NUM
ftr-336	1277	8	c.b	c.b	PROPN
ftr-336	1277	9	.	.	PROPN
ftr-336	1277	10	296	296	NUM
ftr-336	1277	11	,	,	PUNCT
ftr-336	1277	12	299	299	NUM
ftr-336	1277	13	.	.	X
ftr-336	1278	1	226	226	NUM
ftr-336	1278	2	.	.	PUNCT
ftr-336	1278	3	i.r.c	i.r.c	NOUN
ftr-336	1278	4	.	.	PUNCT
ftr-336	1279	1	§	§	PROPN
ftr-336	1279	2	6015(c)(4	6015(c)(4	NUM
ftr-336	1279	3	)	)	PUNCT
ftr-336	1279	4	.	.	PUNCT
ftr-336	1280	1	227	227	NUM
ftr-336	1280	2	.	.	PUNCT
ftr-336	1281	1	christian	christian	ADJ
ftr-336	1281	2	,	,	PUNCT
ftr-336	1281	3	joint	joint	ADJ
ftr-336	1281	4	and	and	CCONJ
ftr-336	1281	5	several	several	ADJ
ftr-336	1281	6	liability	liability	NOUN
ftr-336	1281	7	,	,	PUNCT
ftr-336	1281	8	supra	supra	ADJ
ftr-336	1281	9	note	note	NOUN
ftr-336	1281	10	20	20	NUM
ftr-336	1281	11	,	,	PUNCT
ftr-336	1281	12	at	at	ADP
ftr-336	1281	13	570–71	570–71	NOUN
ftr-336	1281	14	.	.	PUNCT
ftr-336	1282	1	228	228	NUM
ftr-336	1282	2	.	.	PUNCT
ftr-336	1283	1	cheshire	cheshire	PROPN
ftr-336	1283	2	v.	v.	PROPN
ftr-336	1283	3	commissioner	commissioner	PROPN
ftr-336	1283	4	,	,	PUNCT
ftr-336	1283	5	282	282	NUM
ftr-336	1283	6	f.3d	f.3d	NUM
ftr-336	1283	7	326	326	NUM
ftr-336	1283	8	,	,	PUNCT
ftr-336	1283	9	338	338	NUM
ftr-336	1283	10	(	(	PUNCT
ftr-336	1283	11	5th	5th	ADJ
ftr-336	1283	12	cir	cir	NOUN
ftr-336	1283	13	.	.	PUNCT
ftr-336	1283	14	2002	2002	NUM
ftr-336	1283	15	)	)	PUNCT
ftr-336	1283	16	.	.	PUNCT
ftr-336	1284	1	2012	2012	NUM
ftr-336	1284	2	]	]	PUNCT
ftr-336	1284	3	empirical	empirical	ADJ
ftr-336	1284	4	study	study	NOUN
ftr-336	1284	5	of	of	ADP
ftr-336	1284	6	innocent	innocent	ADJ
ftr-336	1284	7	spouse	spouse	NOUN
ftr-336	1284	8	relief	relief	NOUN
ftr-336	1284	9	681	681	NUM
ftr-336	1284	10	beyond	beyond	ADP
ftr-336	1284	11	normal	normal	ADJ
ftr-336	1284	12	support.229	support.229	NOUN
ftr-336	1284	13	however	however	ADV
ftr-336	1284	14	,	,	PUNCT
ftr-336	1284	15	the	the	DET
ftr-336	1284	16	regulations	regulation	NOUN
ftr-336	1284	17	fail	fail	VERB
ftr-336	1284	18	to	to	PART
ftr-336	1284	19	define	define	VERB
ftr-336	1284	20	normal	normal	ADJ
ftr-336	1284	21	support	support	NOUN
ftr-336	1284	22	.	.	PUNCT
ftr-336	1285	1	evidence	evidence	NOUN
ftr-336	1285	2	of	of	ADP
ftr-336	1285	3	a	a	DET
ftr-336	1285	4	benefit	benefit	NOUN
ftr-336	1285	5	may	may	AUX
ftr-336	1285	6	,	,	PUNCT
ftr-336	1285	7	but	but	CCONJ
ftr-336	1285	8	does	do	AUX
ftr-336	1285	9	not	not	PART
ftr-336	1285	10	have	have	VERB
ftr-336	1285	11	to	to	PART
ftr-336	1285	12	,	,	PUNCT
ftr-336	1285	13	consist	consist	VERB
ftr-336	1285	14	of	of	ADP
ftr-336	1285	15	transfers	transfer	NOUN
ftr-336	1285	16	of	of	ADP
ftr-336	1285	17	property	property	NOUN
ftr-336	1285	18	between	between	ADP
ftr-336	1285	19	spouses	spouse	NOUN
ftr-336	1285	20	made	make	VERB
ftr-336	1285	21	at	at	ADP
ftr-336	1285	22	any	any	DET
ftr-336	1285	23	time.230	time.230	NOUN
ftr-336	1285	24	the	the	DET
ftr-336	1285	25	example	example	NOUN
ftr-336	1285	26	provided	provide	VERB
ftr-336	1285	27	in	in	ADP
ftr-336	1285	28	the	the	DET
ftr-336	1285	29	regulations	regulation	NOUN
ftr-336	1285	30	is	be	AUX
ftr-336	1285	31	of	of	ADP
ftr-336	1285	32	a	a	DET
ftr-336	1285	33	spouse	spouse	NOUN
ftr-336	1285	34	receiving	receive	VERB
ftr-336	1285	35	life	life	NOUN
ftr-336	1285	36	insurance	insurance	NOUN
ftr-336	1285	37	proceeds	proceed	NOUN
ftr-336	1285	38	beyond	beyond	ADP
ftr-336	1285	39	normal	normal	ADJ
ftr-336	1285	40	support	support	NOUN
ftr-336	1285	41	and	and	CCONJ
ftr-336	1285	42	the	the	DET
ftr-336	1285	43	insurance	insurance	NOUN
ftr-336	1285	44	premiums	premium	NOUN
ftr-336	1285	45	are	be	AUX
ftr-336	1285	46	traceable	traceable	ADJ
ftr-336	1285	47	to	to	ADP
ftr-336	1285	48	items	item	NOUN
ftr-336	1285	49	omitted	omit	VERB
ftr-336	1285	50	from	from	ADP
ftr-336	1285	51	gross	gross	ADJ
ftr-336	1285	52	income.231	income.231	PROPN
ftr-336	1285	53	in	in	ADP
ftr-336	1285	54	the	the	DET
ftr-336	1285	55	two	two	NUM
ftr-336	1285	56	cases	case	NOUN
ftr-336	1285	57	involving	involve	VERB
ftr-336	1285	58	life	life	NOUN
ftr-336	1285	59	insurance	insurance	NOUN
ftr-336	1285	60	,	,	PUNCT
ftr-336	1285	61	one	one	NUM
ftr-336	1285	62	found	find	VERB
ftr-336	1285	63	there	there	PRON
ftr-336	1285	64	was	be	VERB
ftr-336	1285	65	a	a	DET
ftr-336	1285	66	significant	significant	ADJ
ftr-336	1285	67	benefit	benefit	NOUN
ftr-336	1285	68	and	and	CCONJ
ftr-336	1285	69	the	the	DET
ftr-336	1285	70	other	other	ADJ
ftr-336	1285	71	did	do	VERB
ftr-336	1285	72	not	not	PART
ftr-336	1285	73	.	.	PUNCT
ftr-336	1286	1	in	in	ADP
ftr-336	1286	2	bozick	bozick	NOUN
ftr-336	1286	3	v.	v.	ADP
ftr-336	1286	4	commissioner,232	commissioner,232	PROPN
ftr-336	1287	1	the	the	DET
ftr-336	1287	2	court	court	NOUN
ftr-336	1287	3	held	hold	VERB
ftr-336	1287	4	that	that	SCONJ
ftr-336	1287	5	a	a	DET
ftr-336	1287	6	requesting	request	VERB
ftr-336	1287	7	spouse	spouse	NOUN
ftr-336	1287	8	received	receive	VERB
ftr-336	1287	9	insurance	insurance	NOUN
ftr-336	1287	10	proceeds	proceed	NOUN
ftr-336	1287	11	,	,	PUNCT
ftr-336	1287	12	not	not	PART
ftr-336	1287	13	because	because	SCONJ
ftr-336	1287	14	of	of	ADP
ftr-336	1287	15	the	the	DET
ftr-336	1287	16	tax	tax	NOUN
ftr-336	1287	17	avoidance	avoidance	NOUN
ftr-336	1287	18	,	,	PUNCT
ftr-336	1287	19	but	but	CCONJ
ftr-336	1287	20	“	"	PUNCT
ftr-336	1287	21	because	because	SCONJ
ftr-336	1287	22	her	her	PRON
ftr-336	1287	23	husband	husband	NOUN
ftr-336	1287	24	paid	pay	VERB
ftr-336	1287	25	for	for	ADP
ftr-336	1287	26	the	the	DET
ftr-336	1287	27	life	life	NOUN
ftr-336	1287	28	insurance	insurance	NOUN
ftr-336	1287	29	policy	policy	NOUN
ftr-336	1287	30	throughout	throughout	ADP
ftr-336	1287	31	his	his	PRON
ftr-336	1287	32	lifetime	lifetime	NOUN
ftr-336	1287	33	.	.	PUNCT
ftr-336	1287	34	.	.	PUNCT
ftr-336	1287	35	.	.	PUNCT
ftr-336	1288	1	.”233	.”233	PUNCT
ftr-336	1289	1	on	on	ADP
ftr-336	1289	2	the	the	DET
ftr-336	1289	3	other	other	ADJ
ftr-336	1289	4	hand	hand	NOUN
ftr-336	1289	5	,	,	PUNCT
ftr-336	1289	6	in	in	ADP
ftr-336	1289	7	george	george	PROPN
ftr-336	1289	8	v.	v.	ADP
ftr-336	1289	9	commissioner,234	commissioner,234	PROPN
ftr-336	1289	10	the	the	DET
ftr-336	1289	11	court	court	NOUN
ftr-336	1289	12	held	hold	VERB
ftr-336	1289	13	that	that	SCONJ
ftr-336	1289	14	if	if	SCONJ
ftr-336	1289	15	a	a	DET
ftr-336	1289	16	husband	husband	NOUN
ftr-336	1289	17	had	have	AUX
ftr-336	1289	18	paid	pay	VERB
ftr-336	1289	19	his	his	PRON
ftr-336	1289	20	taxes	taxis	NOUN
ftr-336	1289	21	,	,	PUNCT
ftr-336	1289	22	there	there	PRON
ftr-336	1289	23	would	would	AUX
ftr-336	1289	24	have	have	AUX
ftr-336	1289	25	been	be	AUX
ftr-336	1289	26	less	less	ADJ
ftr-336	1289	27	in	in	ADP
ftr-336	1289	28	the	the	DET
ftr-336	1289	29	ira	ira	PROPN
ftr-336	1289	30	or	or	CCONJ
ftr-336	1289	31	insurance	insurance	NOUN
ftr-336	1289	32	for	for	SCONJ
ftr-336	1289	33	the	the	DET
ftr-336	1289	34	wife	wife	NOUN
ftr-336	1289	35	to	to	PART
ftr-336	1289	36	receive	receive	VERB
ftr-336	1289	37	on	on	ADP
ftr-336	1289	38	his	his	PRON
ftr-336	1289	39	death	death	NOUN
ftr-336	1289	40	.	.	PUNCT
ftr-336	1290	1	struggling	struggle	VERB
ftr-336	1290	2	to	to	PART
ftr-336	1290	3	apply	apply	VERB
ftr-336	1290	4	this	this	DET
ftr-336	1290	5	factor	factor	NOUN
ftr-336	1290	6	,	,	PUNCT
ftr-336	1290	7	judges	judge	NOUN
ftr-336	1290	8	have	have	AUX
ftr-336	1290	9	not	not	PART
ftr-336	1290	10	agreed	agree	VERB
ftr-336	1290	11	on	on	ADP
ftr-336	1290	12	what	what	PRON
ftr-336	1290	13	it	it	PRON
ftr-336	1290	14	means	mean	VERB
ftr-336	1290	15	to	to	PART
ftr-336	1290	16	create	create	VERB
ftr-336	1290	17	a	a	DET
ftr-336	1290	18	significant	significant	ADJ
ftr-336	1290	19	benefit.235	benefit.235	NOUN
ftr-336	1290	20	improving	improve	VERB
ftr-336	1290	21	cash	cash	NOUN
ftr-336	1290	22	flows	flow	NOUN
ftr-336	1290	23	,	,	PUNCT
ftr-336	1290	24	even	even	ADV
ftr-336	1290	25	if	if	SCONJ
ftr-336	1290	26	the	the	DET
ftr-336	1290	27	money	money	NOUN
ftr-336	1290	28	was	be	AUX
ftr-336	1290	29	reinvested	reinveste	VERB
ftr-336	1290	30	in	in	ADP
ftr-336	1290	31	the	the	DET
ftr-336	1290	32	tax	tax	NOUN
ftr-336	1290	33	shelter	shelter	NOUN
ftr-336	1290	34	generating	generate	VERB
ftr-336	1290	35	the	the	DET
ftr-336	1290	36	cash	cash	NOUN
ftr-336	1290	37	flows	flow	NOUN
ftr-336	1290	38	,	,	PUNCT
ftr-336	1290	39	is	be	AUX
ftr-336	1290	40	sometimes	sometimes	ADV
ftr-336	1290	41	a	a	DET
ftr-336	1290	42	significant	significant	ADJ
ftr-336	1290	43	benefit	benefit	NOUN
ftr-336	1290	44	to	to	ADP
ftr-336	1290	45	both	both	CCONJ
ftr-336	1290	46	spouses.236	spouses.236	ADJ
ftr-336	1290	47	similarly	similarly	ADV
ftr-336	1290	48	,	,	PUNCT
ftr-336	1290	49	paying	pay	VERB
ftr-336	1290	50	a	a	DET
ftr-336	1290	51	child	child	NOUN
ftr-336	1290	52	’s	’s	PART
ftr-336	1290	53	college	college	NOUN
ftr-336	1290	54	tuition	tuition	NOUN
ftr-336	1290	55	may	may	AUX
ftr-336	1290	56	be	be	AUX
ftr-336	1290	57	a	a	DET
ftr-336	1290	58	significant	significant	ADJ
ftr-336	1290	59	benefit	benefit	NOUN
ftr-336	1290	60	to	to	ADP
ftr-336	1290	61	both	both	DET
ftr-336	1290	62	spouses.237	spouses.237	PROPN
ftr-336	1290	63	thus	thus	ADV
ftr-336	1290	64	,	,	PUNCT
ftr-336	1290	65	as	as	ADP
ftr-336	1290	66	with	with	ADP
ftr-336	1290	67	the	the	DET
ftr-336	1290	68	knowledge	knowledge	NOUN
ftr-336	1290	69	standard	standard	NOUN
ftr-336	1290	70	,	,	PUNCT
ftr-336	1290	71	there	there	PRON
ftr-336	1290	72	is	be	VERB
ftr-336	1290	73	uncertainty	uncertainty	NOUN
ftr-336	1290	74	in	in	ADP
ftr-336	1290	75	the	the	DET
ftr-336	1290	76	application	application	NOUN
ftr-336	1290	77	of	of	ADP
ftr-336	1290	78	this	this	DET
ftr-336	1290	79	factor	factor	NOUN
ftr-336	1290	80	.	.	PUNCT
ftr-336	1291	1	229	229	NUM
ftr-336	1291	2	.	.	PUNCT
ftr-336	1292	1	reg	reg	NOUN
ftr-336	1292	2	.	.	PUNCT
ftr-336	1293	1	§	§	PROPN
ftr-336	1293	2	1.6015	1.6015	NUM
ftr-336	1293	3	-	-	NUM
ftr-336	1293	4	2(d	2(d	NUM
ftr-336	1293	5	)	)	PUNCT
ftr-336	1293	6	.	.	PUNCT
ftr-336	1294	1	230	230	NUM
ftr-336	1294	2	.	.	PUNCT
ftr-336	1295	1	i	i	PRON
ftr-336	1295	2	d.	d.	PROPN
ftr-336	1295	3	231	231	NUM
ftr-336	1295	4	.	.	PUNCT
ftr-336	1296	1	i	i	PRON
ftr-336	1296	2	d.	d.	PROPN
ftr-336	1296	3	232	232	NUM
ftr-336	1296	4	.	.	PUNCT
ftr-336	1297	1	99	99	NUM
ftr-336	1297	2	t.c.m	t.c.m	NOUN
ftr-336	1297	3	.	.	PUNCT
ftr-336	1298	1	(	(	PUNCT
ftr-336	1298	2	cch	cch	NOUN
ftr-336	1298	3	)	)	PUNCT
ftr-336	1298	4	1242	1242	NUM
ftr-336	1298	5	,	,	PUNCT
ftr-336	1298	6	1244	1244	NUM
ftr-336	1298	7	,	,	PUNCT
ftr-336	1298	8	t.c.m	t.c.m	INTJ
ftr-336	1298	9	.	.	PUNCT
ftr-336	1299	1	(	(	PUNCT
ftr-336	1299	2	ria	ria	PROPN
ftr-336	1299	3	)	)	PUNCT
ftr-336	1299	4	¶	¶	PROPN
ftr-336	1299	5	2010	2010	NUM
ftr-336	1299	6	-	-	SYM
ftr-336	1299	7	61	61	NUM
ftr-336	1299	8	at	at	ADP
ftr-336	1299	9	355	355	NUM
ftr-336	1299	10	(	(	PUNCT
ftr-336	1299	11	2010	2010	NUM
ftr-336	1299	12	)	)	PUNCT
ftr-336	1299	13	.	.	PUNCT
ftr-336	1300	1	233	233	NUM
ftr-336	1300	2	.	.	PUNCT
ftr-336	1301	1	i	i	PRON
ftr-336	1301	2	d.	d.	PROPN
ftr-336	1301	3	234	234	NUM
ftr-336	1301	4	.	.	PUNCT
ftr-336	1302	1	t.c.m	t.c.m	INTJ
ftr-336	1302	2	.	.	PUNCT
ftr-336	1303	1	(	(	PUNCT
ftr-336	1303	2	ria	ria	PROPN
ftr-336	1303	3	)	)	PUNCT
ftr-336	1303	4	¶	¶	PROPN
ftr-336	1303	5	2004	2004	NUM
ftr-336	1303	6	-	-	SYM
ftr-336	1303	7	261	261	NUM
ftr-336	1303	8	at	at	ADP
ftr-336	1303	9	1581	1581	NUM
ftr-336	1303	10	(	(	PUNCT
ftr-336	1303	11	2004	2004	NUM
ftr-336	1303	12	)	)	PUNCT
ftr-336	1303	13	.	.	PUNCT
ftr-336	1304	1	235	235	NUM
ftr-336	1304	2	.	.	PUNCT
ftr-336	1305	1	the	the	DET
ftr-336	1305	2	government	government	NOUN
ftr-336	1305	3	expects	expect	VERB
ftr-336	1305	4	that	that	SCONJ
ftr-336	1305	5	the	the	DET
ftr-336	1305	6	test	test	NOUN
ftr-336	1305	7	for	for	ADP
ftr-336	1305	8	determining	determine	VERB
ftr-336	1305	9	whether	whether	SCONJ
ftr-336	1305	10	there	there	PRON
ftr-336	1305	11	is	be	VERB
ftr-336	1305	12	an	an	DET
ftr-336	1305	13	economic	economic	ADJ
ftr-336	1305	14	benefit	benefit	NOUN
ftr-336	1305	15	to	to	PART
ftr-336	1305	16	be	be	AUX
ftr-336	1305	17	harder	hard	ADJ
ftr-336	1305	18	to	to	PART
ftr-336	1305	19	apply	apply	VERB
ftr-336	1305	20	in	in	ADP
ftr-336	1305	21	states	state	NOUN
ftr-336	1305	22	where	where	SCONJ
ftr-336	1305	23	couples	couple	NOUN
ftr-336	1305	24	live	live	VERB
ftr-336	1305	25	under	under	ADP
ftr-336	1305	26	a	a	DET
ftr-336	1305	27	community	community	NOUN
ftr-336	1305	28	property	property	NOUN
ftr-336	1305	29	regime	regime	NOUN
ftr-336	1305	30	;	;	PUNCT
ftr-336	1305	31	however	however	ADV
ftr-336	1305	32	,	,	PUNCT
ftr-336	1305	33	this	this	PRON
ftr-336	1305	34	arose	arise	VERB
ftr-336	1305	35	in	in	ADP
ftr-336	1305	36	only	only	ADV
ftr-336	1305	37	one	one	NUM
ftr-336	1305	38	case	case	NOUN
ftr-336	1305	39	and	and	CCONJ
ftr-336	1305	40	,	,	PUNCT
ftr-336	1305	41	in	in	ADP
ftr-336	1305	42	it	it	PRON
ftr-336	1305	43	,	,	PUNCT
ftr-336	1305	44	the	the	DET
ftr-336	1305	45	court	court	NOUN
ftr-336	1305	46	held	hold	VERB
ftr-336	1305	47	that	that	SCONJ
ftr-336	1305	48	the	the	DET
ftr-336	1305	49	wife	wife	NOUN
ftr-336	1305	50	was	be	AUX
ftr-336	1305	51	unlikely	unlikely	ADJ
ftr-336	1305	52	to	to	PART
ftr-336	1305	53	receive	receive	VERB
ftr-336	1305	54	any	any	DET
ftr-336	1305	55	benefit	benefit	NOUN
ftr-336	1305	56	from	from	ADP
ftr-336	1305	57	community	community	NOUN
ftr-336	1305	58	funds	fund	NOUN
ftr-336	1305	59	.	.	PUNCT
ftr-336	1306	1	irs	irs	PROPN
ftr-336	1306	2	releases	release	VERB
ftr-336	1306	3	publication	publication	NOUN
ftr-336	1306	4	on	on	ADP
ftr-336	1306	5	innocent	innocent	ADJ
ftr-336	1306	6	spouse	spouse	NOUN
ftr-336	1306	7	relief	relief	NOUN
ftr-336	1306	8	,	,	PUNCT
ftr-336	1306	9	2008	2008	NUM
ftr-336	1306	10	tnt	tnt	PROPN
ftr-336	1306	11	71	71	NUM
ftr-336	1306	12	-	-	SYM
ftr-336	1306	13	63	63	NUM
ftr-336	1306	14	(	(	PUNCT
ftr-336	1306	15	april	april	PROPN
ftr-336	1306	16	8	8	NUM
ftr-336	1306	17	,	,	PUNCT
ftr-336	1306	18	2008	2008	NUM
ftr-336	1306	19	)	)	PUNCT
ftr-336	1306	20	;	;	PUNCT
ftr-336	1306	21	haltom	haltom	PROPN
ftr-336	1306	22	v.	v.	PROPN
ftr-336	1306	23	commissioner	commissioner	PROPN
ftr-336	1306	24	,	,	PUNCT
ftr-336	1306	25	t.c.m	t.c.m	INTJ
ftr-336	1306	26	.	.	PUNCT
ftr-336	1307	1	(	(	PUNCT
ftr-336	1307	2	ria	ria	PROPN
ftr-336	1307	3	)	)	PUNCT
ftr-336	1307	4	¶	¶	PROPN
ftr-336	1307	5	2005	2005	NUM
ftr-336	1307	6	-	-	SYM
ftr-336	1307	7	209	209	NUM
ftr-336	1307	8	at	at	ADP
ftr-336	1307	9	1597	1597	NUM
ftr-336	1307	10	(	(	PUNCT
ftr-336	1307	11	2005	2005	NUM
ftr-336	1307	12	)	)	PUNCT
ftr-336	1307	13	.	.	PUNCT
ftr-336	1308	1	236	236	NUM
ftr-336	1308	2	.	.	PUNCT
ftr-336	1308	3	compare	compare	PROPN
ftr-336	1308	4	capehart	capehart	PROPN
ftr-336	1308	5	v.	v.	PROPN
ftr-336	1308	6	commissioner	commissioner	PROPN
ftr-336	1308	7	,	,	PUNCT
ftr-336	1308	8	t.c.m	t.c.m	INTJ
ftr-336	1308	9	.	.	PUNCT
ftr-336	1309	1	(	(	PUNCT
ftr-336	1309	2	ria	ria	PROPN
ftr-336	1309	3	)	)	PUNCT
ftr-336	1309	4	¶	¶	PROPN
ftr-336	1309	5	2004	2004	NUM
ftr-336	1309	6	-	-	SYM
ftr-336	1309	7	268	268	NUM
ftr-336	1309	8	at	at	ADP
ftr-336	1309	9	1642	1642	NUM
ftr-336	1309	10	(	(	PUNCT
ftr-336	1309	11	2004	2004	NUM
ftr-336	1309	12	)	)	PUNCT
ftr-336	1309	13	,	,	PUNCT
ftr-336	1309	14	aff’d	aff’d	NUM
ftr-336	1309	15	,	,	PUNCT
ftr-336	1309	16	capehart	capehart	PROPN
ftr-336	1309	17	v.	v.	PROPN
ftr-336	1309	18	commissioner	commissioner	PROPN
ftr-336	1309	19	,	,	PUNCT
ftr-336	1309	20	204	204	NUM
ftr-336	1309	21	fed	feed	VERB
ftr-336	1309	22	.	.	PUNCT
ftr-336	1310	1	appx	appx	PROPN
ftr-336	1310	2	.	.	PROPN
ftr-336	1311	1	618	618	NUM
ftr-336	1311	2	(	(	PUNCT
ftr-336	1311	3	9th	9th	ADJ
ftr-336	1311	4	cir	cir	NOUN
ftr-336	1311	5	.	.	PUNCT
ftr-336	1311	6	2006	2006	NUM
ftr-336	1311	7	)	)	PUNCT
ftr-336	1311	8	,	,	PUNCT
ftr-336	1311	9	juell	juell	PROPN
ftr-336	1311	10	v.	v.	PROPN
ftr-336	1311	11	commissioner	commissioner	PROPN
ftr-336	1311	12	,	,	PUNCT
ftr-336	1311	13	94	94	NUM
ftr-336	1311	14	t.c.m	t.c.m	NOUN
ftr-336	1311	15	.	.	PUNCT
ftr-336	1312	1	(	(	PUNCT
ftr-336	1312	2	cch	cch	NOUN
ftr-336	1312	3	)	)	PUNCT
ftr-336	1312	4	143	143	NUM
ftr-336	1312	5	,	,	PUNCT
ftr-336	1312	6	148	148	NUM
ftr-336	1312	7	,	,	PUNCT
ftr-336	1312	8	t.c.m	t.c.m	INTJ
ftr-336	1312	9	.	.	PUNCT
ftr-336	1313	1	(	(	PUNCT
ftr-336	1313	2	ria	ria	PROPN
ftr-336	1313	3	)	)	PUNCT
ftr-336	1313	4	¶	¶	NOUN
ftr-336	1313	5	2007	2007	NUM
ftr-336	1313	6	-	-	SYM
ftr-336	1313	7	219	219	NUM
ftr-336	1313	8	at	at	ADP
ftr-336	1313	9	1372–73	1372–73	NUM
ftr-336	1313	10	(	(	PUNCT
ftr-336	1313	11	2007	2007	NUM
ftr-336	1313	12	)	)	PUNCT
ftr-336	1313	13	,	,	PUNCT
ftr-336	1313	14	and	and	CCONJ
ftr-336	1313	15	abelein	abelein	ADV
ftr-336	1313	16	v.	v.	PRON
ftr-336	1313	17	commissioner	commissioner	PROPN
ftr-336	1313	18	,	,	PUNCT
ftr-336	1313	19	t.c.m	t.c.m	INTJ
ftr-336	1313	20	.	.	PUNCT
ftr-336	1314	1	(	(	PUNCT
ftr-336	1314	2	ria	ria	PROPN
ftr-336	1314	3	)	)	PUNCT
ftr-336	1314	4	¶	¶	PROPN
ftr-336	1314	5	2004	2004	NUM
ftr-336	1314	6	-	-	SYM
ftr-336	1314	7	274	274	NUM
ftr-336	1314	8	at	at	ADP
ftr-336	1314	9	1718	1718	NUM
ftr-336	1314	10	(	(	PUNCT
ftr-336	1314	11	2004	2004	NUM
ftr-336	1314	12	)	)	PUNCT
ftr-336	1314	13	.	.	PUNCT
ftr-336	1315	1	see	see	AUX
ftr-336	1315	2	also	also	ADV
ftr-336	1315	3	casula	casula	VERB
ftr-336	1315	4	v.	v.	ADP
ftr-336	1315	5	commissioner	commissioner	PROPN
ftr-336	1315	6	,	,	PUNCT
ftr-336	1315	7	t.c	t.c	PROPN
ftr-336	1315	8	.	.	PROPN
ftr-336	1315	9	summ	summ	PROPN
ftr-336	1315	10	.	.	PUNCT
ftr-336	1316	1	op	op	NOUN
ftr-336	1316	2	.	.	PUNCT
ftr-336	1316	3	2008	2008	NUM
ftr-336	1316	4	-	-	SYM
ftr-336	1316	5	49	49	NUM
ftr-336	1316	6	;	;	PUNCT
ftr-336	1316	7	wizen	wizen	PROPN
ftr-336	1316	8	v.	v.	PROPN
ftr-336	1316	9	commissioner	commissioner	PROPN
ftr-336	1316	10	,	,	PUNCT
ftr-336	1316	11	t.c	t.c	PROPN
ftr-336	1316	12	.	.	PROPN
ftr-336	1316	13	summ	summ	PROPN
ftr-336	1316	14	.	.	PUNCT
ftr-336	1317	1	op	op	NOUN
ftr-336	1317	2	.	.	PUNCT
ftr-336	1318	1	2007	2007	NUM
ftr-336	1318	2	-	-	SYM
ftr-336	1318	3	99	99	NUM
ftr-336	1318	4	.	.	NUM
ftr-336	1319	1	237	237	NUM
ftr-336	1319	2	.	.	PUNCT
ftr-336	1320	1	in	in	ADP
ftr-336	1320	2	the	the	DET
ftr-336	1320	3	one	one	NUM
ftr-336	1320	4	case	case	NOUN
ftr-336	1320	5	where	where	SCONJ
ftr-336	1320	6	the	the	DET
ftr-336	1320	7	requesting	request	VERB
ftr-336	1320	8	spouse	spouse	NOUN
ftr-336	1320	9	was	be	AUX
ftr-336	1320	10	being	be	AUX
ftr-336	1320	11	sent	send	VERB
ftr-336	1320	12	to	to	ADP
ftr-336	1320	13	college	college	NOUN
ftr-336	1320	14	during	during	ADP
ftr-336	1320	15	the	the	DET
ftr-336	1320	16	years	year	NOUN
ftr-336	1320	17	of	of	ADP
ftr-336	1320	18	tax	tax	NOUN
ftr-336	1320	19	deficiency	deficiency	NOUN
ftr-336	1320	20	,	,	PUNCT
ftr-336	1320	21	this	this	DET
ftr-336	1320	22	expenditure	expenditure	NOUN
ftr-336	1320	23	was	be	AUX
ftr-336	1320	24	held	hold	VERB
ftr-336	1320	25	not	not	PART
ftr-336	1320	26	to	to	PART
ftr-336	1320	27	be	be	AUX
ftr-336	1320	28	a	a	DET
ftr-336	1320	29	significant	significant	ADJ
ftr-336	1320	30	benefit	benefit	NOUN
ftr-336	1320	31	.	.	PUNCT
ftr-336	1321	1	griffin	griffin	PROPN
ftr-336	1321	2	v.	v.	PROPN
ftr-336	1321	3	commissioner	commissioner	PROPN
ftr-336	1321	4	,	,	PUNCT
ftr-336	1321	5	t.c	t.c	PROPN
ftr-336	1321	6	.	.	PROPN
ftr-336	1321	7	summ	summ	PROPN
ftr-336	1321	8	.	.	PUNCT
ftr-336	1322	1	op	op	NOUN
ftr-336	1322	2	.	.	PUNCT
ftr-336	1323	1	2005	2005	NUM
ftr-336	1323	2	-	-	SYM
ftr-336	1323	3	41	41	NUM
ftr-336	1323	4	.	.	PUNCT
ftr-336	1324	1	682	682	NUM
ftr-336	1324	2	florid	florid	ADJ
ftr-336	1324	3	tax	tax	NOUN
ftr-336	1324	4	review	review	NOUN
ftr-336	1324	5	[	[	X
ftr-336	1324	6	vol.12:8	vol.12:8	NOUN
ftr-336	1324	7	ambiguity	ambiguity	NOUN
ftr-336	1324	8	also	also	ADV
ftr-336	1324	9	exists	exist	VERB
ftr-336	1324	10	in	in	ADP
ftr-336	1324	11	the	the	DET
ftr-336	1324	12	weight	weight	NOUN
ftr-336	1324	13	to	to	PART
ftr-336	1324	14	be	be	AUX
ftr-336	1324	15	given	give	VERB
ftr-336	1324	16	to	to	ADP
ftr-336	1324	17	this	this	DET
ftr-336	1324	18	factor	factor	NOUN
ftr-336	1324	19	and	and	CCONJ
ftr-336	1324	20	who	who	PRON
ftr-336	1324	21	bears	bear	VERB
ftr-336	1324	22	the	the	DET
ftr-336	1324	23	burden	burden	NOUN
ftr-336	1324	24	of	of	ADP
ftr-336	1324	25	proof	proof	NOUN
ftr-336	1324	26	.	.	PUNCT
ftr-336	1325	1	in	in	ADP
ftr-336	1325	2	schultz	schultz	PROPN
ftr-336	1325	3	v.	v.	ADP
ftr-336	1325	4	commissioner,238	commissioner,238	PROPN
ftr-336	1325	5	the	the	DET
ftr-336	1325	6	court	court	NOUN
ftr-336	1325	7	held	hold	VERB
ftr-336	1325	8	that	that	SCONJ
ftr-336	1325	9	when	when	SCONJ
ftr-336	1325	10	the	the	DET
ftr-336	1325	11	irs	irs	PROPN
ftr-336	1325	12	did	do	AUX
ftr-336	1325	13	not	not	PART
ftr-336	1325	14	prove	prove	VERB
ftr-336	1325	15	that	that	SCONJ
ftr-336	1325	16	the	the	DET
ftr-336	1325	17	requesting	request	VERB
ftr-336	1325	18	spouse	spouse	NOUN
ftr-336	1325	19	significantly	significantly	ADV
ftr-336	1325	20	benefited	benefit	VERB
ftr-336	1325	21	from	from	ADP
ftr-336	1325	22	the	the	DET
ftr-336	1325	23	tax	tax	NOUN
ftr-336	1325	24	deficiency	deficiency	NOUN
ftr-336	1325	25	,	,	PUNCT
ftr-336	1325	26	whether	whether	SCONJ
ftr-336	1325	27	the	the	DET
ftr-336	1325	28	requesting	request	VERB
ftr-336	1325	29	spouse	spouse	NOUN
ftr-336	1325	30	received	receive	VERB
ftr-336	1325	31	a	a	DET
ftr-336	1325	32	significant	significant	ADJ
ftr-336	1325	33	benefit	benefit	NOUN
ftr-336	1325	34	was	be	AUX
ftr-336	1325	35	a	a	DET
ftr-336	1325	36	neutral	neutral	ADJ
ftr-336	1325	37	factor	factor	NOUN
ftr-336	1325	38	that	that	PRON
ftr-336	1325	39	weighed	weigh	VERB
ftr-336	1325	40	in	in	ADP
ftr-336	1325	41	favor	favor	NOUN
ftr-336	1325	42	of	of	ADP
ftr-336	1325	43	relief	relief	NOUN
ftr-336	1325	44	.	.	PUNCT
ftr-336	1326	1	thus	thus	ADV
ftr-336	1326	2	,	,	PUNCT
ftr-336	1326	3	the	the	DET
ftr-336	1326	4	burden	burden	NOUN
ftr-336	1326	5	of	of	ADP
ftr-336	1326	6	proof	proof	NOUN
ftr-336	1326	7	was	be	AUX
ftr-336	1326	8	on	on	ADP
ftr-336	1326	9	the	the	DET
ftr-336	1326	10	irs	irs	PROPN
ftr-336	1326	11	.	.	PUNCT
ftr-336	1327	1	on	on	ADP
ftr-336	1327	2	the	the	DET
ftr-336	1327	3	other	other	ADJ
ftr-336	1327	4	hand	hand	NOUN
ftr-336	1327	5	,	,	PUNCT
ftr-336	1327	6	in	in	ADP
ftr-336	1327	7	smolen	smolen	PROPN
ftr-336	1327	8	v.	v.	ADP
ftr-336	1327	9	commissioner,239	commissioner,239	PROPN
ftr-336	1327	10	the	the	DET
ftr-336	1327	11	court	court	NOUN
ftr-336	1327	12	concluded	conclude	VERB
ftr-336	1327	13	that	that	SCONJ
ftr-336	1327	14	there	there	PRON
ftr-336	1327	15	was	be	VERB
ftr-336	1327	16	no	no	DET
ftr-336	1327	17	evidence	evidence	NOUN
ftr-336	1327	18	that	that	SCONJ
ftr-336	1327	19	the	the	DET
ftr-336	1327	20	taxpayer	taxpayer	NOUN
ftr-336	1327	21	did	do	AUX
ftr-336	1327	22	not	not	PART
ftr-336	1327	23	receive	receive	VERB
ftr-336	1327	24	a	a	DET
ftr-336	1327	25	significant	significant	ADJ
ftr-336	1327	26	benefit	benefit	NOUN
ftr-336	1327	27	and	and	CCONJ
ftr-336	1327	28	,	,	PUNCT
ftr-336	1327	29	therefore	therefore	ADV
ftr-336	1327	30	,	,	PUNCT
ftr-336	1327	31	the	the	DET
ftr-336	1327	32	factor	factor	NOUN
ftr-336	1327	33	weighed	weigh	VERB
ftr-336	1327	34	against	against	ADP
ftr-336	1327	35	relief	relief	NOUN
ftr-336	1327	36	.	.	PUNCT
ftr-336	1328	1	in	in	ADP
ftr-336	1328	2	smolen	smolen	PROPN
ftr-336	1328	3	,	,	PUNCT
ftr-336	1328	4	the	the	DET
ftr-336	1328	5	taxpayer	taxpayer	NOUN
ftr-336	1328	6	bore	bear	VERB
ftr-336	1328	7	the	the	DET
ftr-336	1328	8	burden	burden	NOUN
ftr-336	1328	9	of	of	ADP
ftr-336	1328	10	proof	proof	NOUN
ftr-336	1328	11	.	.	PUNCT
ftr-336	1329	1	both	both	DET
ftr-336	1329	2	cases	case	NOUN
ftr-336	1329	3	were	be	AUX
ftr-336	1329	4	brought	bring	VERB
ftr-336	1329	5	under	under	ADP
ftr-336	1329	6	section	section	NOUN
ftr-336	1329	7	6015(f	6015(f	NUM
ftr-336	1329	8	)	)	PUNCT
ftr-336	1329	9	.	.	PUNCT
ftr-336	1330	1	perception	perception	NOUN
ftr-336	1330	2	of	of	ADP
ftr-336	1330	3	the	the	DET
ftr-336	1330	4	couple	couple	NOUN
ftr-336	1330	5	’s	’s	PART
ftr-336	1330	6	lifestyle	lifestyle	NOUN
ftr-336	1330	7	might	might	AUX
ftr-336	1330	8	influence	influence	VERB
ftr-336	1330	9	a	a	DET
ftr-336	1330	10	judge	judge	NOUN
ftr-336	1330	11	’s	’s	PART
ftr-336	1330	12	willingness	willingness	NOUN
ftr-336	1330	13	to	to	PART
ftr-336	1330	14	find	find	VERB
ftr-336	1330	15	a	a	DET
ftr-336	1330	16	significant	significant	ADJ
ftr-336	1330	17	benefit	benefit	NOUN
ftr-336	1330	18	.	.	PUNCT
ftr-336	1331	1	when	when	SCONJ
ftr-336	1331	2	a	a	DET
ftr-336	1331	3	couple	couple	NOUN
ftr-336	1331	4	enjoys	enjoy	VERB
ftr-336	1331	5	a	a	DET
ftr-336	1331	6	lavish	lavish	ADJ
ftr-336	1331	7	lifestyle	lifestyle	NOUN
ftr-336	1331	8	,	,	PUNCT
ftr-336	1331	9	it	it	PRON
ftr-336	1331	10	is	be	AUX
ftr-336	1331	11	harder	hard	ADJ
ftr-336	1331	12	for	for	SCONJ
ftr-336	1331	13	the	the	DET
ftr-336	1331	14	requesting	request	VERB
ftr-336	1331	15	spouse	spouse	NOUN
ftr-336	1331	16	to	to	PART
ftr-336	1331	17	claim	claim	VERB
ftr-336	1331	18	there	there	PRON
ftr-336	1331	19	was	be	VERB
ftr-336	1331	20	no	no	DET
ftr-336	1331	21	such	such	ADJ
ftr-336	1331	22	benefit	benefit	NOUN
ftr-336	1331	23	.	.	PUNCT
ftr-336	1332	1	in	in	ADP
ftr-336	1332	2	twenty	twenty	NUM
ftr-336	1332	3	-	-	PUNCT
ftr-336	1332	4	two	two	NUM
ftr-336	1332	5	of	of	ADP
ftr-336	1332	6	the	the	DET
ftr-336	1332	7	cases	case	NOUN
ftr-336	1332	8	in	in	ADP
ftr-336	1332	9	which	which	PRON
ftr-336	1332	10	a	a	DET
ftr-336	1332	11	significant	significant	ADJ
ftr-336	1332	12	benefit	benefit	NOUN
ftr-336	1332	13	was	be	AUX
ftr-336	1332	14	found	find	VERB
ftr-336	1332	15	,	,	PUNCT
ftr-336	1332	16	the	the	DET
ftr-336	1332	17	court	court	NOUN
ftr-336	1332	18	portrayed	portray	VERB
ftr-336	1332	19	the	the	DET
ftr-336	1332	20	couple	couple	NOUN
ftr-336	1332	21	as	as	ADV
ftr-336	1332	22	well	well	ADV
ftr-336	1332	23	off	off	ADV
ftr-336	1332	24	,	,	PUNCT
ftr-336	1332	25	and	and	CCONJ
ftr-336	1332	26	in	in	ADP
ftr-336	1332	27	only	only	ADV
ftr-336	1332	28	one	one	NUM
ftr-336	1332	29	of	of	ADP
ftr-336	1332	30	those	those	DET
ftr-336	1332	31	cases	case	NOUN
ftr-336	1332	32	was	be	AUX
ftr-336	1332	33	the	the	DET
ftr-336	1332	34	requesting	request	VERB
ftr-336	1332	35	spouse	spouse	NOUN
ftr-336	1332	36	granted	grant	VERB
ftr-336	1332	37	relief	relief	NOUN
ftr-336	1332	38	.	.	PUNCT
ftr-336	1333	1	the	the	DET
ftr-336	1333	2	court	court	NOUN
ftr-336	1333	3	frequently	frequently	ADV
ftr-336	1333	4	questions	question	VERB
ftr-336	1333	5	whether	whether	SCONJ
ftr-336	1333	6	there	there	PRON
ftr-336	1333	7	was	be	VERB
ftr-336	1333	8	an	an	DET
ftr-336	1333	9	extravagant	extravagant	ADJ
ftr-336	1333	10	lifestyle	lifestyle	NOUN
ftr-336	1333	11	and	and	CCONJ
ftr-336	1333	12	,	,	PUNCT
ftr-336	1333	13	if	if	SCONJ
ftr-336	1333	14	not	not	PART
ftr-336	1333	15	,	,	PUNCT
ftr-336	1333	16	finds	find	VERB
ftr-336	1333	17	there	there	PRON
ftr-336	1333	18	was	be	VERB
ftr-336	1333	19	no	no	DET
ftr-336	1333	20	significant	significant	ADJ
ftr-336	1333	21	benefit	benefit	NOUN
ftr-336	1333	22	regardless	regardless	ADV
ftr-336	1333	23	of	of	ADP
ftr-336	1333	24	the	the	DET
ftr-336	1333	25	amount	amount	NOUN
ftr-336	1333	26	of	of	ADP
ftr-336	1333	27	taxes	taxis	NOUN
ftr-336	1333	28	avoided.240	avoided.240	NOUN
ftr-336	1333	29	whether	whether	SCONJ
ftr-336	1333	30	a	a	DET
ftr-336	1333	31	judge	judge	NOUN
ftr-336	1333	32	will	will	AUX
ftr-336	1333	33	find	find	VERB
ftr-336	1333	34	that	that	SCONJ
ftr-336	1333	35	a	a	DET
ftr-336	1333	36	couple	couple	NOUN
ftr-336	1333	37	lived	live	VERB
ftr-336	1333	38	lavishly	lavishly	ADV
ftr-336	1333	39	is	be	AUX
ftr-336	1333	40	often	often	ADV
ftr-336	1333	41	evaluated	evaluate	VERB
ftr-336	1333	42	in	in	ADP
ftr-336	1333	43	comparison	comparison	NOUN
ftr-336	1333	44	to	to	ADP
ftr-336	1333	45	prior	prior	ADJ
ftr-336	1333	46	years	year	NOUN
ftr-336	1333	47	.	.	PUNCT
ftr-336	1334	1	in	in	ADP
ftr-336	1334	2	butler	butler	PROPN
ftr-336	1334	3	v.	v.	ADP
ftr-336	1334	4	commissioner,241	commissioner,241	PRON
ftr-336	1334	5	the	the	DET
ftr-336	1334	6	court	court	NOUN
ftr-336	1334	7	held	hold	VERB
ftr-336	1334	8	that	that	SCONJ
ftr-336	1334	9	“	"	PUNCT
ftr-336	1334	10	although	although	SCONJ
ftr-336	1334	11	the	the	DET
ftr-336	1334	12	record	record	NOUN
ftr-336	1334	13	demonstrates	demonstrate	VERB
ftr-336	1334	14	that	that	DET
ftr-336	1334	15	petitioner	petitioner	NOUN
ftr-336	1334	16	enjoyed	enjoy	VERB
ftr-336	1334	17	a	a	DET
ftr-336	1334	18	high	high	ADJ
ftr-336	1334	19	standard	standard	NOUN
ftr-336	1334	20	of	of	ADP
ftr-336	1334	21	living	live	VERB
ftr-336	1334	22	during	during	ADP
ftr-336	1334	23	1992	1992	NUM
ftr-336	1334	24	and	and	CCONJ
ftr-336	1334	25	maintained	maintain	VERB
ftr-336	1334	26	accounts	account	NOUN
ftr-336	1334	27	at	at	ADP
ftr-336	1334	28	various	various	ADJ
ftr-336	1334	29	upscale	upscale	ADJ
ftr-336	1334	30	department	department	NOUN
ftr-336	1334	31	stores	store	NOUN
ftr-336	1334	32	where	where	SCONJ
ftr-336	1334	33	she	she	PRON
ftr-336	1334	34	made	make	VERB
ftr-336	1334	35	significant	significant	ADJ
ftr-336	1334	36	purchases	purchase	NOUN
ftr-336	1334	37	,	,	PUNCT
ftr-336	1334	38	there	there	PRON
ftr-336	1334	39	is	be	VERB
ftr-336	1334	40	no	no	DET
ftr-336	1334	41	evidence	evidence	NOUN
ftr-336	1334	42	in	in	ADP
ftr-336	1334	43	the	the	DET
ftr-336	1334	44	record	record	NOUN
ftr-336	1334	45	indicating	indicate	VERB
ftr-336	1334	46	whether	whether	SCONJ
ftr-336	1334	47	such	such	ADJ
ftr-336	1334	48	expenditures	expenditure	NOUN
ftr-336	1334	49	were	be	AUX
ftr-336	1334	50	out	out	ADP
ftr-336	1334	51	of	of	ADP
ftr-336	1334	52	the	the	DET
ftr-336	1334	53	ordinary	ordinary	ADJ
ftr-336	1334	54	when	when	SCONJ
ftr-336	1334	55	compared	compare	VERB
ftr-336	1334	56	to	to	ADP
ftr-336	1334	57	petitioners	petitioner	NOUN
ftr-336	1334	58	’	'	PUNCT
ftr-336	1334	59	spending	spending	NOUN
ftr-336	1334	60	habits	habit	NOUN
ftr-336	1334	61	in	in	ADP
ftr-336	1334	62	prior	prior	ADJ
ftr-336	1334	63	years	year	NOUN
ftr-336	1334	64	.	.	PUNCT
ftr-336	1334	65	”242	”242	PUNCT
ftr-336	1335	1	on	on	ADP
ftr-336	1335	2	the	the	DET
ftr-336	1335	3	other	other	ADJ
ftr-336	1335	4	hand	hand	NOUN
ftr-336	1335	5	,	,	PUNCT
ftr-336	1335	6	unusually	unusually	ADV
ftr-336	1335	7	lavish	lavish	ADJ
ftr-336	1335	8	expenditures	expenditure	NOUN
ftr-336	1335	9	and	and	CCONJ
ftr-336	1335	10	trips	trip	NOUN
ftr-336	1335	11	abroad	abroad	ADV
ftr-336	1335	12	are	be	AUX
ftr-336	1335	13	evidence	evidence	NOUN
ftr-336	1335	14	of	of	ADP
ftr-336	1335	15	receipt	receipt	NOUN
ftr-336	1335	16	of	of	ADP
ftr-336	1335	17	a	a	DET
ftr-336	1335	18	significant	significant	ADJ
ftr-336	1335	19	benefit.243	benefit.243	NOUN
ftr-336	1335	20	if	if	SCONJ
ftr-336	1335	21	the	the	DET
ftr-336	1335	22	requesting	request	VERB
ftr-336	1335	23	spouse	spouse	NOUN
ftr-336	1335	24	receives	receive	VERB
ftr-336	1335	25	assets	asset	NOUN
ftr-336	1335	26	in	in	ADP
ftr-336	1335	27	order	order	NOUN
ftr-336	1335	28	to	to	PART
ftr-336	1335	29	preserve	preserve	VERB
ftr-336	1335	30	them	they	PRON
ftr-336	1335	31	from	from	ADP
ftr-336	1335	32	creditors	creditor	NOUN
ftr-336	1335	33	,	,	PUNCT
ftr-336	1335	34	this	this	PRON
ftr-336	1335	35	is	be	AUX
ftr-336	1335	36	often	often	ADV
ftr-336	1335	37	sufficient	sufficient	ADJ
ftr-336	1335	38	evidence	evidence	NOUN
ftr-336	1335	39	that	that	SCONJ
ftr-336	1335	40	the	the	DET
ftr-336	1335	41	requesting	request	VERB
ftr-336	1335	42	spouse	spouse	NOUN
ftr-336	1335	43	would	would	AUX
ftr-336	1335	44	not	not	PART
ftr-336	1335	45	be	be	AUX
ftr-336	1335	46	unfairly	unfairly	ADV
ftr-336	1335	47	burdened	burden	VERB
ftr-336	1335	48	by	by	ADP
ftr-336	1335	49	the	the	DET
ftr-336	1335	50	tax	tax	NOUN
ftr-336	1335	51	liability	liability	NOUN
ftr-336	1335	52	.	.	PUNCT
ftr-336	1336	1	for	for	ADP
ftr-336	1336	2	example	example	NOUN
ftr-336	1336	3	,	,	PUNCT
ftr-336	1336	4	in	in	ADP
ftr-336	1336	5	ohrman	ohrman	NOUN
ftr-336	1336	6	238	238	NUM
ftr-336	1336	7	.	.	NOUN
ftr-336	1336	8	100	100	NUM
ftr-336	1336	9	t.c.m	t.c.m	NOUN
ftr-336	1336	10	.	.	PUNCT
ftr-336	1337	1	(	(	PUNCT
ftr-336	1337	2	cch	cch	NOUN
ftr-336	1337	3	)	)	PUNCT
ftr-336	1337	4	353	353	NUM
ftr-336	1337	5	,	,	PUNCT
ftr-336	1337	6	355	355	NUM
ftr-336	1337	7	,	,	PUNCT
ftr-336	1337	8	t.c.m	t.c.m	INTJ
ftr-336	1337	9	.	.	PUNCT
ftr-336	1338	1	(	(	PUNCT
ftr-336	1338	2	ria	ria	PROPN
ftr-336	1338	3	)	)	PUNCT
ftr-336	1338	4	¶	¶	PROPN
ftr-336	1338	5	2010	2010	NUM
ftr-336	1338	6	-	-	SYM
ftr-336	1338	7	233	233	NUM
ftr-336	1338	8	at	at	ADP
ftr-336	1338	9	1387	1387	NUM
ftr-336	1338	10	(	(	PUNCT
ftr-336	1338	11	2010	2010	NUM
ftr-336	1338	12	)	)	PUNCT
ftr-336	1338	13	.	.	PUNCT
ftr-336	1339	1	239	239	NUM
ftr-336	1339	2	.	.	PUNCT
ftr-336	1340	1	t.c	t.c	PROPN
ftr-336	1340	2	.	.	PROPN
ftr-336	1340	3	summ	summ	PROPN
ftr-336	1340	4	.	.	PUNCT
ftr-336	1341	1	op	op	NOUN
ftr-336	1341	2	.	.	PUNCT
ftr-336	1342	1	2010	2010	NUM
ftr-336	1342	2	-	-	SYM
ftr-336	1342	3	106	106	NUM
ftr-336	1342	4	.	.	PUNCT
ftr-336	1343	1	240	240	NUM
ftr-336	1343	2	.	.	PUNCT
ftr-336	1344	1	see	see	VERB
ftr-336	1344	2	,	,	PUNCT
ftr-336	1344	3	e.g.	e.g.	ADV
ftr-336	1344	4	,	,	PUNCT
ftr-336	1344	5	sjodin	sjodin	VERB
ftr-336	1344	6	v.	v.	PROPN
ftr-336	1344	7	commissioner	commissioner	PROPN
ftr-336	1344	8	,	,	PUNCT
ftr-336	1344	9	t.c.m	t.c.m	INTJ
ftr-336	1344	10	.	.	PUNCT
ftr-336	1345	1	(	(	PUNCT
ftr-336	1345	2	ria	ria	PROPN
ftr-336	1345	3	)	)	PUNCT
ftr-336	1345	4	¶	¶	PROPN
ftr-336	1345	5	2004	2004	NUM
ftr-336	1345	6	-	-	SYM
ftr-336	1345	7	205	205	NUM
ftr-336	1345	8	at	at	ADP
ftr-336	1345	9	1248	1248	NUM
ftr-336	1345	10	–	–	PUNCT
ftr-336	1345	11	49	49	NUM
ftr-336	1345	12	(	(	PUNCT
ftr-336	1345	13	2004	2004	NUM
ftr-336	1345	14	)	)	PUNCT
ftr-336	1345	15	,	,	PUNCT
ftr-336	1346	1	vacated	vacate	VERB
ftr-336	1346	2	and	and	CCONJ
ftr-336	1346	3	remanded	remand	VERB
ftr-336	1346	4	,	,	PUNCT
ftr-336	1346	5	sjodin	sjodin	NOUN
ftr-336	1346	6	v.	v.	ADP
ftr-336	1346	7	commissioner	commissioner	NOUN
ftr-336	1346	8	,	,	PUNCT
ftr-336	1346	9	2006	2006	NUM
ftr-336	1346	10	-	-	SYM
ftr-336	1346	11	1	1	NUM
ftr-336	1346	12	u.s	u.s	PROPN
ftr-336	1346	13	.	.	PROPN
ftr-336	1346	14	tax	tax	PROPN
ftr-336	1346	15	cas	cas	PROPN
ftr-336	1346	16	.	.	PUNCT
ftr-336	1347	1	(	(	PUNCT
ftr-336	1347	2	cch	cch	PROPN
ftr-336	1347	3	)	)	PUNCT
ftr-336	1347	4	¶	¶	PROPN
ftr-336	1347	5	50,357	50,357	NUM
ftr-336	1347	6	,	,	PUNCT
ftr-336	1347	7	97	97	NUM
ftr-336	1347	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-336	1347	9	(	(	PUNCT
ftr-336	1347	10	ria	ria	PROPN
ftr-336	1347	11	)	)	PUNCT
ftr-336	1347	12	2006	2006	NUM
ftr-336	1347	13	-	-	SYM
ftr-336	1347	14	2622	2622	NUM
ftr-336	1347	15	(	(	PUNCT
ftr-336	1347	16	8th	8th	ADJ
ftr-336	1347	17	cir	cir	NOUN
ftr-336	1347	18	.	.	PUNCT
ftr-336	1348	1	2006	2006	NUM
ftr-336	1348	2	)	)	PUNCT
ftr-336	1348	3	241	241	NUM
ftr-336	1348	4	.	.	PROPN
ftr-336	1348	5	114	114	NUM
ftr-336	1348	6	t.c	t.c	PROPN
ftr-336	1348	7	.	.	PROPN
ftr-336	1348	8	276	276	NUM
ftr-336	1348	9	,	,	PUNCT
ftr-336	1348	10	285	285	NUM
ftr-336	1348	11	(	(	PUNCT
ftr-336	1348	12	2000	2000	NUM
ftr-336	1348	13	)	)	PUNCT
ftr-336	1348	14	,	,	PUNCT
ftr-336	1348	15	abrogated	abrogate	VERB
ftr-336	1348	16	,	,	PUNCT
ftr-336	1348	17	porter	porter	NOUN
ftr-336	1348	18	v.	v.	PROPN
ftr-336	1348	19	commissioner	commissioner	NOUN
ftr-336	1348	20	,	,	PUNCT
ftr-336	1348	21	132	132	NUM
ftr-336	1348	22	t.c	t.c	PROPN
ftr-336	1348	23	.	.	PROPN
ftr-336	1348	24	203	203	NUM
ftr-336	1348	25	(	(	PUNCT
ftr-336	1348	26	2009	2009	NUM
ftr-336	1348	27	)	)	PUNCT
ftr-336	1348	28	.	.	PUNCT
ftr-336	1349	1	see	see	VERB
ftr-336	1349	2	also	also	ADV
ftr-336	1349	3	stolkin	stolkin	PROPN
ftr-336	1349	4	v.	v.	ADP
ftr-336	1349	5	commissioner	commissioner	NOUN
ftr-336	1349	6	,	,	PUNCT
ftr-336	1349	7	96	96	NUM
ftr-336	1349	8	t.c.m	t.c.m	NOUN
ftr-336	1349	9	.	.	PUNCT
ftr-336	1350	1	(	(	PUNCT
ftr-336	1350	2	cch	cch	NOUN
ftr-336	1350	3	)	)	PUNCT
ftr-336	1350	4	143	143	NUM
ftr-336	1350	5	,	,	PUNCT
ftr-336	1350	6	143	143	PRON
ftr-336	1350	7	t.c.m	t.c.m	NOUN
ftr-336	1350	8	.	.	PUNCT
ftr-336	1351	1	(	(	PUNCT
ftr-336	1351	2	ria	ria	PROPN
ftr-336	1351	3	)	)	PUNCT
ftr-336	1351	4	¶	¶	NOUN
ftr-336	1351	5	2008	2008	NUM
ftr-336	1351	6	-	-	SYM
ftr-336	1351	7	211	211	NUM
ftr-336	1351	8	at	at	ADP
ftr-336	1351	9	1099–1100	1099–1100	NUM
ftr-336	1351	10	(	(	PUNCT
ftr-336	1351	11	2008	2008	NUM
ftr-336	1351	12	)	)	PUNCT
ftr-336	1351	13	242	242	NUM
ftr-336	1351	14	.	.	PUNCT
ftr-336	1352	1	i	i	PRON
ftr-336	1352	2	d.	d.	PROPN
ftr-336	1352	3	243	243	NUM
ftr-336	1352	4	.	.	PUNCT
ftr-336	1353	1	see	see	VERB
ftr-336	1353	2	,	,	PUNCT
ftr-336	1353	3	e.g.	e.g.	ADV
ftr-336	1353	4	,	,	PUNCT
ftr-336	1353	5	alt	alt	ADJ
ftr-336	1353	6	,	,	PUNCT
ftr-336	1353	7	101	101	NUM
ftr-336	1353	8	fed	fed	PROPN
ftr-336	1353	9	.	.	PUNCT
ftr-336	1354	1	appx	appx	PROPN
ftr-336	1354	2	.	.	PUNCT
ftr-336	1355	1	at	at	ADP
ftr-336	1355	2	43	43	NUM
ftr-336	1355	3	;	;	PUNCT
ftr-336	1355	4	doyle	doyle	PROPN
ftr-336	1355	5	v.	v.	PROPN
ftr-336	1355	6	commissioner	commissioner	PROPN
ftr-336	1355	7	,	,	PUNCT
ftr-336	1355	8	94	94	NUM
ftr-336	1355	9	fed	fed	PROPN
ftr-336	1355	10	.	.	PUNCT
ftr-336	1356	1	appx	appx	PROPN
ftr-336	1356	2	.	.	PROPN
ftr-336	1357	1	949	949	NUM
ftr-336	1357	2	,	,	PUNCT
ftr-336	1357	3	953	953	NUM
ftr-336	1357	4	(	(	PUNCT
ftr-336	1357	5	3d	3d	NUM
ftr-336	1357	6	cir	cir	NOUN
ftr-336	1357	7	.	.	PUNCT
ftr-336	1357	8	2004	2004	NUM
ftr-336	1357	9	)	)	PUNCT
ftr-336	1357	10	.	.	PUNCT
ftr-336	1358	1	2012	2012	NUM
ftr-336	1358	2	]	]	PUNCT
ftr-336	1358	3	empirical	empirical	ADJ
ftr-336	1358	4	study	study	NOUN
ftr-336	1358	5	of	of	ADP
ftr-336	1358	6	innocent	innocent	ADJ
ftr-336	1358	7	spouse	spouse	NOUN
ftr-336	1358	8	relief	relief	NOUN
ftr-336	1358	9	683	683	NUM
ftr-336	1358	10	v.	v.	ADP
ftr-336	1358	11	commissioner,244	commissioner,244	NOUN
ftr-336	1358	12	a	a	DET
ftr-336	1358	13	couple	couple	NOUN
ftr-336	1358	14	was	be	AUX
ftr-336	1358	15	legally	legally	ADV
ftr-336	1358	16	separated	separate	VERB
ftr-336	1358	17	but	but	CCONJ
ftr-336	1358	18	remained	remain	VERB
ftr-336	1358	19	living	live	VERB
ftr-336	1358	20	together	together	ADV
ftr-336	1358	21	.	.	PUNCT
ftr-336	1359	1	the	the	DET
ftr-336	1359	2	husband	husband	NOUN
ftr-336	1359	3	had	have	AUX
ftr-336	1359	4	transferred	transfer	VERB
ftr-336	1359	5	more	more	ADJ
ftr-336	1359	6	than	than	ADP
ftr-336	1359	7	$	$	SYM
ftr-336	1359	8	782,000	782,000	NUM
ftr-336	1359	9	in	in	ADP
ftr-336	1359	10	property	property	NOUN
ftr-336	1359	11	to	to	ADP
ftr-336	1359	12	his	his	PRON
ftr-336	1359	13	wife	wife	NOUN
ftr-336	1359	14	one	one	NUM
ftr-336	1359	15	week	week	NOUN
ftr-336	1359	16	after	after	SCONJ
ftr-336	1359	17	the	the	DET
ftr-336	1359	18	irs	irs	PROPN
ftr-336	1359	19	sent	send	VERB
ftr-336	1359	20	the	the	DET
ftr-336	1359	21	couple	couple	NOUN
ftr-336	1359	22	a	a	DET
ftr-336	1359	23	letter	letter	NOUN
ftr-336	1359	24	stating	state	VERB
ftr-336	1359	25	their	their	PRON
ftr-336	1359	26	tax	tax	NOUN
ftr-336	1359	27	deficiency	deficiency	NOUN
ftr-336	1359	28	.	.	PUNCT
ftr-336	1360	1	under	under	ADP
ftr-336	1360	2	the	the	DET
ftr-336	1360	3	separation	separation	NOUN
ftr-336	1360	4	agreement	agreement	NOUN
ftr-336	1360	5	,	,	PUNCT
ftr-336	1360	6	the	the	DET
ftr-336	1360	7	husband	husband	NOUN
ftr-336	1360	8	retained	retain	VERB
ftr-336	1360	9	only	only	ADV
ftr-336	1360	10	his	his	PRON
ftr-336	1360	11	personal	personal	ADJ
ftr-336	1360	12	belongings	belonging	NOUN
ftr-336	1360	13	.	.	PUNCT
ftr-336	1361	1	the	the	DET
ftr-336	1361	2	court	court	NOUN
ftr-336	1361	3	concluded	conclude	VERB
ftr-336	1361	4	:	:	PUNCT
ftr-336	1362	1	[	[	X
ftr-336	1362	2	p]etitioner	p]etitioner	NOUN
ftr-336	1362	3	’s	’s	PART
ftr-336	1362	4	use	use	NOUN
ftr-336	1362	5	of	of	ADP
ftr-336	1362	6	state	state	NOUN
ftr-336	1362	7	family	family	NOUN
ftr-336	1362	8	law	law	NOUN
ftr-336	1362	9	as	as	ADP
ftr-336	1362	10	a	a	DET
ftr-336	1362	11	vehicle	vehicle	NOUN
ftr-336	1362	12	to	to	PART
ftr-336	1362	13	lend	lend	VERB
ftr-336	1362	14	legitimacy	legitimacy	NOUN
ftr-336	1362	15	to	to	ADP
ftr-336	1362	16	mr	mr	PROPN
ftr-336	1362	17	.	.	PROPN
ftr-336	1362	18	ohrman	ohrman	PROPN
ftr-336	1362	19	’s	’s	PART
ftr-336	1362	20	transfer	transfer	NOUN
ftr-336	1362	21	of	of	ADP
ftr-336	1362	22	assets	asset	NOUN
ftr-336	1362	23	and	and	CCONJ
ftr-336	1362	24	income	income	NOUN
ftr-336	1362	25	to	to	ADP
ftr-336	1362	26	her	she	PRON
ftr-336	1362	27	is	be	AUX
ftr-336	1362	28	the	the	DET
ftr-336	1362	29	type	type	NOUN
ftr-336	1362	30	of	of	ADP
ftr-336	1362	31	abuse	abuse	NOUN
ftr-336	1362	32	that	that	SCONJ
ftr-336	1362	33	congress	congress	PROPN
ftr-336	1362	34	expressly	expressly	ADV
ftr-336	1362	35	intended	intend	VERB
ftr-336	1362	36	to	to	PART
ftr-336	1362	37	stop	stop	VERB
ftr-336	1362	38	by	by	ADP
ftr-336	1362	39	adding	add	VERB
ftr-336	1362	40	paragraph	paragraph	NOUN
ftr-336	1362	41	(	(	PUNCT
ftr-336	1362	42	4	4	NUM
ftr-336	1362	43	)	)	PUNCT
ftr-336	1362	44	to	to	PART
ftr-336	1362	45	section	section	VERB
ftr-336	1362	46	6015(c	6015(c	NOUN
ftr-336	1362	47	)	)	PUNCT
ftr-336	1362	48	.	.	PUNCT
ftr-336	1363	1	while	while	SCONJ
ftr-336	1363	2	the	the	DET
ftr-336	1363	3	state	state	NOUN
ftr-336	1363	4	of	of	ADP
ftr-336	1363	5	oregon	oregon	PROPN
ftr-336	1363	6	’s	’s	PART
ftr-336	1363	7	equitable	equitable	ADJ
ftr-336	1363	8	distribution	distribution	NOUN
ftr-336	1363	9	rules	rule	NOUN
ftr-336	1363	10	provided	provide	VERB
ftr-336	1363	11	the	the	DET
ftr-336	1363	12	mechanism	mechanism	NOUN
ftr-336	1363	13	for	for	ADP
ftr-336	1363	14	the	the	DET
ftr-336	1363	15	transfer	transfer	NOUN
ftr-336	1363	16	of	of	ADP
ftr-336	1363	17	mr	mr	PROPN
ftr-336	1363	18	.	.	PROPN
ftr-336	1363	19	ohrman	ohrman	PROPN
ftr-336	1363	20	’s	’s	PART
ftr-336	1363	21	assets	asset	NOUN
ftr-336	1363	22	and	and	CCONJ
ftr-336	1363	23	income	income	NOUN
ftr-336	1363	24	to	to	ADP
ftr-336	1363	25	petitioner	petitioner	NOUN
ftr-336	1363	26	,	,	PUNCT
ftr-336	1363	27	they	they	PRON
ftr-336	1363	28	do	do	AUX
ftr-336	1363	29	not	not	PART
ftr-336	1363	30	negate	negate	VERB
ftr-336	1363	31	the	the	DET
ftr-336	1363	32	principal	principal	ADJ
ftr-336	1363	33	purpose	purpose	NOUN
ftr-336	1363	34	for	for	ADP
ftr-336	1363	35	which	which	PRON
ftr-336	1363	36	the	the	DET
ftr-336	1363	37	transfer	transfer	NOUN
ftr-336	1363	38	occurred	occur	VERB
ftr-336	1363	39	,	,	PUNCT
ftr-336	1363	40	the	the	DET
ftr-336	1363	41	avoidance	avoidance	NOUN
ftr-336	1363	42	of	of	ADP
ftr-336	1363	43	tax.245	tax.245	NOUN
ftr-336	1363	44	on	on	ADP
ftr-336	1363	45	this	this	DET
ftr-336	1363	46	basis	basis	NOUN
ftr-336	1363	47	,	,	PUNCT
ftr-336	1363	48	the	the	DET
ftr-336	1363	49	court	court	NOUN
ftr-336	1363	50	denied	deny	VERB
ftr-336	1363	51	the	the	DET
ftr-336	1363	52	wife	wife	NOUN
ftr-336	1363	53	innocent	innocent	ADJ
ftr-336	1363	54	spouse	spouse	NOUN
ftr-336	1363	55	relief	relief	NOUN
ftr-336	1363	56	so	so	SCONJ
ftr-336	1363	57	that	that	SCONJ
ftr-336	1363	58	the	the	DET
ftr-336	1363	59	innocent	innocent	ADJ
ftr-336	1363	60	spouse	spouse	NOUN
ftr-336	1363	61	rules	rule	NOUN
ftr-336	1363	62	would	would	AUX
ftr-336	1363	63	not	not	PART
ftr-336	1363	64	protect	protect	VERB
ftr-336	1363	65	family	family	NOUN
ftr-336	1363	66	property	property	NOUN
ftr-336	1363	67	.	.	PUNCT
ftr-336	1364	1	when	when	SCONJ
ftr-336	1364	2	the	the	DET
ftr-336	1364	3	requesting	request	VERB
ftr-336	1364	4	spouse	spouse	NOUN
ftr-336	1364	5	was	be	AUX
ftr-336	1364	6	not	not	PART
ftr-336	1364	7	the	the	DET
ftr-336	1364	8	transferee	transferee	NOUN
ftr-336	1364	9	,	,	PUNCT
ftr-336	1364	10	not	not	PART
ftr-336	1364	11	all	all	DET
ftr-336	1364	12	transfers	transfer	NOUN
ftr-336	1364	13	failed	fail	VERB
ftr-336	1364	14	to	to	PART
ftr-336	1364	15	protect	protect	VERB
ftr-336	1364	16	assets	asset	NOUN
ftr-336	1364	17	from	from	ADP
ftr-336	1364	18	the	the	DET
ftr-336	1364	19	irs	irs	PROPN
ftr-336	1364	20	.	.	PUNCT
ftr-336	1365	1	in	in	ADP
ftr-336	1365	2	wiener	wiener	NOUN
ftr-336	1365	3	v.	v.	ADP
ftr-336	1365	4	commissioner,246	commissioner,246	PROPN
ftr-336	1365	5	two	two	NUM
ftr-336	1365	6	or	or	CCONJ
ftr-336	1365	7	three	three	NUM
ftr-336	1365	8	months	month	NOUN
ftr-336	1365	9	after	after	SCONJ
ftr-336	1365	10	the	the	DET
ftr-336	1365	11	irs	irs	PROPN
ftr-336	1365	12	assessed	assess	VERB
ftr-336	1365	13	the	the	DET
ftr-336	1365	14	joint	joint	ADJ
ftr-336	1365	15	tax	tax	NOUN
ftr-336	1365	16	liability	liability	NOUN
ftr-336	1365	17	,	,	PUNCT
ftr-336	1365	18	the	the	DET
ftr-336	1365	19	husband	husband	NOUN
ftr-336	1365	20	transferred	transfer	VERB
ftr-336	1365	21	the	the	DET
ftr-336	1365	22	family	family	NOUN
ftr-336	1365	23	home	home	NOUN
ftr-336	1365	24	to	to	ADP
ftr-336	1365	25	a	a	DET
ftr-336	1365	26	trust	trust	NOUN
ftr-336	1365	27	established	establish	VERB
ftr-336	1365	28	by	by	ADP
ftr-336	1365	29	his	his	PRON
ftr-336	1365	30	father	father	NOUN
ftr-336	1365	31	.	.	PUNCT
ftr-336	1366	1	the	the	DET
ftr-336	1366	2	court	court	NOUN
ftr-336	1366	3	held	hold	VERB
ftr-336	1366	4	:	:	PUNCT
ftr-336	1366	5	although	although	SCONJ
ftr-336	1366	6	we	we	PRON
ftr-336	1366	7	understand	understand	VERB
ftr-336	1366	8	respondent	respondent	NOUN
ftr-336	1366	9	’s	’s	PART
ftr-336	1366	10	concern	concern	NOUN
ftr-336	1366	11	about	about	ADP
ftr-336	1366	12	the	the	DET
ftr-336	1366	13	timing	timing	NOUN
ftr-336	1366	14	of	of	ADP
ftr-336	1366	15	the	the	DET
ftr-336	1366	16	transfer	transfer	NOUN
ftr-336	1366	17	,	,	PUNCT
ftr-336	1366	18	we	we	PRON
ftr-336	1366	19	reject	reject	VERB
ftr-336	1366	20	respondent	respondent	NOUN
ftr-336	1366	21	’s	’s	PART
ftr-336	1366	22	implied	imply	VERB
ftr-336	1366	23	argument	argument	NOUN
ftr-336	1366	24	that	that	SCONJ
ftr-336	1366	25	the	the	DET
ftr-336	1366	26	transfer	transfer	NOUN
ftr-336	1366	27	was	be	AUX
ftr-336	1366	28	a	a	DET
ftr-336	1366	29	transfer	transfer	NOUN
ftr-336	1366	30	between	between	ADP
ftr-336	1366	31	spouses	spouse	NOUN
ftr-336	1366	32	as	as	ADP
ftr-336	1366	33	part	part	NOUN
ftr-336	1366	34	of	of	ADP
ftr-336	1366	35	a	a	DET
ftr-336	1366	36	fraudulent	fraudulent	ADJ
ftr-336	1366	37	scheme	scheme	NOUN
ftr-336	1366	38	by	by	ADP
ftr-336	1366	39	such	such	ADJ
ftr-336	1366	40	spouses	spouse	NOUN
ftr-336	1366	41	within	within	ADP
ftr-336	1366	42	the	the	DET
ftr-336	1366	43	meaning	meaning	NOUN
ftr-336	1366	44	of	of	ADP
ftr-336	1366	45	rev	rev	PROPN
ftr-336	1366	46	.	.	PROPN
ftr-336	1366	47	proc	proc	PROPN
ftr-336	1366	48	.	.	PUNCT
ftr-336	1367	1	2000	2000	NUM
ftr-336	1367	2	-	-	SYM
ftr-336	1367	3	15	15	NUM
ftr-336	1367	4	,	,	PUNCT
ftr-336	1367	5	sec	sec	PROPN
ftr-336	1367	6	.	.	PROPN
ftr-336	1367	7	4.01(5	4.01(5	NUM
ftr-336	1367	8	)	)	PUNCT
ftr-336	1367	9	.	.	PUNCT
ftr-336	1368	1	the	the	DET
ftr-336	1368	2	transfer	transfer	NOUN
ftr-336	1368	3	was	be	AUX
ftr-336	1368	4	not	not	PART
ftr-336	1368	5	between	between	ADP
ftr-336	1368	6	petitioner	petitioner	NOUN
ftr-336	1368	7	and	and	CCONJ
ftr-336	1368	8	mr	mr	PROPN
ftr-336	1368	9	.	.	PROPN
ftr-336	1368	10	wiener	wiener	PROPN
ftr-336	1368	11	;	;	PUNCT
ftr-336	1368	12	it	it	PRON
ftr-336	1368	13	was	be	AUX
ftr-336	1368	14	between	between	ADP
ftr-336	1368	15	petitioner	petitioner	NOUN
ftr-336	1368	16	and	and	CCONJ
ftr-336	1368	17	the	the	DET
ftr-336	1368	18	charles	charles	PROPN
ftr-336	1368	19	wiener	wiener	NOUN
ftr-336	1368	20	trust.247	trust.247	PROPN
ftr-336	1368	21	the	the	DET
ftr-336	1368	22	wife	wife	NOUN
ftr-336	1368	23	was	be	AUX
ftr-336	1368	24	therefore	therefore	ADV
ftr-336	1368	25	granted	grant	VERB
ftr-336	1368	26	innocent	innocent	ADJ
ftr-336	1368	27	spouse	spouse	NOUN
ftr-336	1368	28	relief	relief	NOUN
ftr-336	1368	29	,	,	PUNCT
ftr-336	1368	30	even	even	ADV
ftr-336	1368	31	though	though	SCONJ
ftr-336	1368	32	she	she	PRON
ftr-336	1368	33	and	and	CCONJ
ftr-336	1368	34	her	her	PRON
ftr-336	1368	35	husband	husband	NOUN
ftr-336	1368	36	continued	continue	VERB
ftr-336	1368	37	to	to	PART
ftr-336	1368	38	reside	reside	VERB
ftr-336	1368	39	in	in	ADP
ftr-336	1368	40	the	the	DET
ftr-336	1368	41	home	home	NOUN
ftr-336	1368	42	.	.	PUNCT
ftr-336	1369	1	on	on	ADP
ftr-336	1369	2	the	the	DET
ftr-336	1369	3	other	other	ADJ
ftr-336	1369	4	hand	hand	NOUN
ftr-336	1369	5	,	,	PUNCT
ftr-336	1369	6	in	in	ADP
ftr-336	1369	7	andrews	andrews	PROPN
ftr-336	1369	8	244	244	NUM
ftr-336	1369	9	.	.	PUNCT
ftr-336	1369	10	86	86	NUM
ftr-336	1369	11	t.c.m	t.c.m	NOUN
ftr-336	1369	12	.	.	PUNCT
ftr-336	1370	1	(	(	PUNCT
ftr-336	1370	2	cch	cch	NOUN
ftr-336	1370	3	)	)	PUNCT
ftr-336	1370	4	at	at	ADP
ftr-336	1370	5	504	504	NUM
ftr-336	1370	6	,	,	PUNCT
ftr-336	1370	7	t.c.m	t.c.m	INTJ
ftr-336	1370	8	.	.	PUNCT
ftr-336	1371	1	(	(	PUNCT
ftr-336	1371	2	ria	ria	PROPN
ftr-336	1371	3	)	)	PUNCT
ftr-336	1371	4	at	at	ADP
ftr-336	1371	5	1666	1666	NUM
ftr-336	1371	6	(	(	PUNCT
ftr-336	1371	7	2003	2003	NUM
ftr-336	1371	8	)	)	PUNCT
ftr-336	1371	9	.	.	PUNCT
ftr-336	1372	1	see	see	VERB
ftr-336	1372	2	also	also	ADV
ftr-336	1372	3	doyle	doyle	PROPN
ftr-336	1372	4	v.	v.	PROPN
ftr-336	1372	5	commissioner	commissioner	PROPN
ftr-336	1372	6	,	,	PUNCT
ftr-336	1372	7	85	85	NUM
ftr-336	1372	8	t.c.m	t.c.m	NOUN
ftr-336	1372	9	.	.	PUNCT
ftr-336	1373	1	(	(	PUNCT
ftr-336	1373	2	cch	cch	PROPN
ftr-336	1373	3	)	)	PUNCT
ftr-336	1373	4	1108	1108	NUM
ftr-336	1373	5	,	,	PUNCT
ftr-336	1373	6	1111–12	1111–12	NUM
ftr-336	1373	7	,	,	PUNCT
ftr-336	1373	8	t.c.m	t.c.m	NOUN
ftr-336	1373	9	.	.	PUNCT
ftr-336	1374	1	(	(	PUNCT
ftr-336	1374	2	ria	ria	PROPN
ftr-336	1374	3	)	)	PUNCT
ftr-336	1374	4	¶	¶	PROPN
ftr-336	1374	5	2003	2003	NUM
ftr-336	1374	6	-	-	SYM
ftr-336	1374	7	96	96	NUM
ftr-336	1374	8	at	at	ADP
ftr-336	1374	9	468–69	468–69	X
ftr-336	1374	10	(	(	PUNCT
ftr-336	1374	11	2003	2003	NUM
ftr-336	1374	12	)	)	PUNCT
ftr-336	1374	13	,	,	PUNCT
ftr-336	1374	14	aff’d	aff’d	VERB
ftr-336	1374	15	,	,	PUNCT
ftr-336	1374	16	doyle	doyle	PROPN
ftr-336	1374	17	v.	v.	PROPN
ftr-336	1374	18	commissioner	commissioner	PROPN
ftr-336	1374	19	,	,	PUNCT
ftr-336	1374	20	94	94	NUM
ftr-336	1374	21	fed	fed	PROPN
ftr-336	1374	22	.	.	PUNCT
ftr-336	1375	1	appx	appx	PROPN
ftr-336	1375	2	.	.	PROPN
ftr-336	1376	1	949	949	NUM
ftr-336	1376	2	(	(	PUNCT
ftr-336	1376	3	3d	3d	NUM
ftr-336	1376	4	cir	cir	NOUN
ftr-336	1376	5	.	.	PUNCT
ftr-336	1376	6	2004	2004	NUM
ftr-336	1376	7	)	)	PUNCT
ftr-336	1376	8	;	;	PUNCT
ftr-336	1376	9	pierce	pierce	PROPN
ftr-336	1376	10	,	,	PUNCT
ftr-336	1376	11	85	85	NUM
ftr-336	1376	12	t.c.m	t.c.m	NOUN
ftr-336	1376	13	.	.	PUNCT
ftr-336	1377	1	(	(	PUNCT
ftr-336	1377	2	cch	cch	NOUN
ftr-336	1377	3	)	)	PUNCT
ftr-336	1377	4	at	at	ADP
ftr-336	1377	5	1561	1561	NUM
ftr-336	1377	6	,	,	PUNCT
ftr-336	1377	7	t.c.m	t.c.m	INTJ
ftr-336	1377	8	.	.	PUNCT
ftr-336	1378	1	(	(	PUNCT
ftr-336	1378	2	ria	ria	PROPN
ftr-336	1378	3	)	)	PUNCT
ftr-336	1378	4	at	at	ADP
ftr-336	1378	5	1009	1009	NUM
ftr-336	1378	6	.	.	PUNCT
ftr-336	1379	1	but	but	CCONJ
ftr-336	1379	2	see	see	VERB
ftr-336	1379	3	united	united	PROPN
ftr-336	1379	4	states	states	PROPN
ftr-336	1379	5	v.	v.	PROPN
ftr-336	1379	6	evans	evans	PROPN
ftr-336	1379	7	,	,	PUNCT
ftr-336	1379	8	513	513	NUM
ftr-336	1379	9	f.	f.	PROPN
ftr-336	1379	10	supp	supp	PROPN
ftr-336	1379	11	.	.	PUNCT
ftr-336	1380	1	2d	2d	PROPN
ftr-336	1380	2	825	825	NUM
ftr-336	1381	1	(	(	PUNCT
ftr-336	1381	2	w.d	w.d	PROPN
ftr-336	1381	3	.	.	PUNCT
ftr-336	1381	4	tex	tex	PROPN
ftr-336	1381	5	.	.	PROPN
ftr-336	1381	6	2007	2007	NUM
ftr-336	1381	7	)	)	PUNCT
ftr-336	1381	8	,	,	PUNCT
ftr-336	1381	9	corrected	correct	VERB
ftr-336	1381	10	on	on	ADP
ftr-336	1381	11	reconsideration	reconsideration	NOUN
ftr-336	1381	12	,	,	PUNCT
ftr-336	1381	13	united	united	PROPN
ftr-336	1381	14	states	states	PROPN
ftr-336	1381	15	v.	v.	PROPN
ftr-336	1381	16	evans	evans	PROPN
ftr-336	1381	17	,	,	PUNCT
ftr-336	1381	18	100	100	NUM
ftr-336	1381	19	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-336	1381	20	2007	2007	NUM
ftr-336	1381	21	-	-	SYM
ftr-336	1381	22	6811	6811	NUM
ftr-336	1381	23	(	(	PUNCT
ftr-336	1381	24	w.d	w.d	PROPN
ftr-336	1381	25	.	.	PUNCT
ftr-336	1382	1	tex	tex	PROPN
ftr-336	1382	2	.	.	PROPN
ftr-336	1382	3	2007	2007	NUM
ftr-336	1382	4	)	)	PUNCT
ftr-336	1382	5	.	.	PUNCT
ftr-336	1383	1	245	245	NUM
ftr-336	1383	2	.	.	X
ftr-336	1384	1	ohrman	ohrman	NOUN
ftr-336	1384	2	,	,	PUNCT
ftr-336	1384	3	86	86	NUM
ftr-336	1384	4	t.c.m	t.c.m	NOUN
ftr-336	1384	5	.	.	PUNCT
ftr-336	1385	1	(	(	PUNCT
ftr-336	1385	2	cch	cch	NOUN
ftr-336	1385	3	)	)	PUNCT
ftr-336	1385	4	at	at	ADP
ftr-336	1385	5	505	505	NUM
ftr-336	1385	6	,	,	PUNCT
ftr-336	1385	7	t.c.m	t.c.m	INTJ
ftr-336	1385	8	.	.	PUNCT
ftr-336	1386	1	(	(	PUNCT
ftr-336	1386	2	ria	ria	PROPN
ftr-336	1386	3	)	)	PUNCT
ftr-336	1386	4	at	at	ADP
ftr-336	1386	5	1668	1668	NUM
ftr-336	1386	6	.	.	PUNCT
ftr-336	1387	1	246	246	NUM
ftr-336	1387	2	.	.	X
ftr-336	1388	1	96	96	NUM
ftr-336	1388	2	t.c.m	t.c.m	NOUN
ftr-336	1388	3	.	.	PUNCT
ftr-336	1389	1	(	(	PUNCT
ftr-336	1389	2	cch	cch	NOUN
ftr-336	1389	3	)	)	PUNCT
ftr-336	1389	4	227	227	NUM
ftr-336	1389	5	,	,	PUNCT
ftr-336	1389	6	234	234	NUM
ftr-336	1389	7	,	,	PUNCT
ftr-336	1389	8	t.c.m	t.c.m	INTJ
ftr-336	1389	9	.	.	PUNCT
ftr-336	1390	1	(	(	PUNCT
ftr-336	1390	2	ria	ria	PROPN
ftr-336	1390	3	)	)	PUNCT
ftr-336	1390	4	¶	¶	NOUN
ftr-336	1390	5	2008	2008	NUM
ftr-336	1390	6	-	-	SYM
ftr-336	1390	7	230	230	NUM
ftr-336	1390	8	at	at	ADP
ftr-336	1390	9	1230	1230	NUM
ftr-336	1390	10	(	(	PUNCT
ftr-336	1390	11	2008	2008	NUM
ftr-336	1390	12	)	)	PUNCT
ftr-336	1390	13	.	.	PUNCT
ftr-336	1391	1	247	247	NUM
ftr-336	1391	2	.	.	PUNCT
ftr-336	1392	1	i	i	PRON
ftr-336	1392	2	d.	d.	PROPN
ftr-336	1392	3	684	684	NUM
ftr-336	1392	4	florid	florid	ADJ
ftr-336	1392	5	tax	tax	NOUN
ftr-336	1392	6	review	review	NOUN
ftr-336	1392	7	[	[	X
ftr-336	1392	8	vol.12:8	vol.12:8	PROPN
ftr-336	1392	9	v.	v.	CCONJ
ftr-336	1392	10	united	united	PROPN
ftr-336	1392	11	states,248	states,248	PROPN
ftr-336	1392	12	a	a	DET
ftr-336	1392	13	woman	woman	NOUN
ftr-336	1392	14	transferred	transfer	VERB
ftr-336	1392	15	substantially	substantially	ADV
ftr-336	1392	16	all	all	PRON
ftr-336	1392	17	of	of	ADP
ftr-336	1392	18	her	her	PRON
ftr-336	1392	19	assets	asset	NOUN
ftr-336	1392	20	to	to	ADP
ftr-336	1392	21	her	her	PRON
ftr-336	1392	22	son	son	NOUN
ftr-336	1392	23	when	when	SCONJ
ftr-336	1392	24	she	she	PRON
ftr-336	1392	25	realized	realize	VERB
ftr-336	1392	26	there	there	PRON
ftr-336	1392	27	was	be	VERB
ftr-336	1392	28	tax	tax	NOUN
ftr-336	1392	29	liability	liability	NOUN
ftr-336	1392	30	due	due	ADJ
ftr-336	1392	31	and	and	CCONJ
ftr-336	1392	32	her	her	PRON
ftr-336	1392	33	suit	suit	NOUN
ftr-336	1392	34	to	to	ADP
ftr-336	1392	35	quiet	quiet	ADJ
ftr-336	1392	36	title	title	NOUN
ftr-336	1392	37	to	to	ADP
ftr-336	1392	38	her	her	PRON
ftr-336	1392	39	home	home	NOUN
ftr-336	1392	40	failed	fail	VERB
ftr-336	1392	41	.	.	PUNCT
ftr-336	1393	1	considering	consider	VERB
ftr-336	1393	2	the	the	DET
ftr-336	1393	3	requesting	request	VERB
ftr-336	1393	4	spouse	spouse	NOUN
ftr-336	1393	5	’s	’s	PART
ftr-336	1393	6	unclean	unclean	ADJ
ftr-336	1393	7	hands	hand	NOUN
ftr-336	1393	8	,	,	PUNCT
ftr-336	1393	9	the	the	DET
ftr-336	1393	10	court	court	NOUN
ftr-336	1393	11	noted	note	VERB
ftr-336	1393	12	in	in	ADP
ftr-336	1393	13	that	that	DET
ftr-336	1393	14	wiener	wiener	NOUN
ftr-336	1393	15	the	the	DET
ftr-336	1393	16	non	non	ADJ
ftr-336	1393	17	-	-	ADJ
ftr-336	1393	18	requesting	requesting	ADJ
ftr-336	1393	19	spouse	spouse	NOUN
ftr-336	1393	20	transferred	transfer	VERB
ftr-336	1393	21	the	the	DET
ftr-336	1393	22	property	property	NOUN
ftr-336	1393	23	;	;	PUNCT
ftr-336	1393	24	in	in	ADP
ftr-336	1393	25	andrews	andrews	PROPN
ftr-336	1393	26	,	,	PUNCT
ftr-336	1393	27	the	the	DET
ftr-336	1393	28	requesting	request	VERB
ftr-336	1393	29	spouse	spouse	NOUN
ftr-336	1393	30	was	be	AUX
ftr-336	1393	31	the	the	DET
ftr-336	1393	32	transferor	transferor	NOUN
ftr-336	1393	33	.	.	PUNCT
ftr-336	1394	1	when	when	SCONJ
ftr-336	1394	2	determining	determine	VERB
ftr-336	1394	3	whether	whether	SCONJ
ftr-336	1394	4	a	a	DET
ftr-336	1394	5	requesting	request	VERB
ftr-336	1394	6	spouse	spouse	NOUN
ftr-336	1394	7	enjoyed	enjoy	VERB
ftr-336	1394	8	a	a	DET
ftr-336	1394	9	significant	significant	ADJ
ftr-336	1394	10	benefit	benefit	NOUN
ftr-336	1394	11	from	from	ADP
ftr-336	1394	12	the	the	DET
ftr-336	1394	13	tax	tax	NOUN
ftr-336	1394	14	deficiency	deficiency	NOUN
ftr-336	1394	15	,	,	PUNCT
ftr-336	1394	16	courts	court	NOUN
ftr-336	1394	17	often	often	ADV
ftr-336	1394	18	ignore	ignore	VERB
ftr-336	1394	19	the	the	DET
ftr-336	1394	20	fungibility	fungibility	NOUN
ftr-336	1394	21	of	of	ADP
ftr-336	1394	22	money	money	NOUN
ftr-336	1394	23	.	.	PUNCT
ftr-336	1395	1	instead	instead	ADV
ftr-336	1395	2	,	,	PUNCT
ftr-336	1395	3	courts	court	NOUN
ftr-336	1395	4	are	be	AUX
ftr-336	1395	5	likely	likely	ADJ
ftr-336	1395	6	to	to	PART
ftr-336	1395	7	find	find	VERB
ftr-336	1395	8	a	a	DET
ftr-336	1395	9	significant	significant	ADJ
ftr-336	1395	10	benefit	benefit	NOUN
ftr-336	1395	11	if	if	SCONJ
ftr-336	1395	12	the	the	DET
ftr-336	1395	13	government	government	NOUN
ftr-336	1395	14	can	can	AUX
ftr-336	1395	15	trace	trace	VERB
ftr-336	1395	16	money	money	NOUN
ftr-336	1395	17	owed	owe	VERB
ftr-336	1395	18	the	the	DET
ftr-336	1395	19	government	government	NOUN
ftr-336	1395	20	to	to	ADP
ftr-336	1395	21	specific	specific	ADJ
ftr-336	1395	22	expenditures	expenditure	NOUN
ftr-336	1395	23	.	.	PUNCT
ftr-336	1396	1	in	in	ADP
ftr-336	1396	2	argyle	argyle	PROPN
ftr-336	1397	1	v.	v.	ADP
ftr-336	1397	2	commissioner,249	commissioner,249	PROPN
ftr-336	1397	3	the	the	DET
ftr-336	1397	4	irs	irs	PROPN
ftr-336	1397	5	traced	trace	VERB
ftr-336	1397	6	the	the	DET
ftr-336	1397	7	nonpayment	nonpayment	NOUN
ftr-336	1397	8	of	of	ADP
ftr-336	1397	9	tax	tax	NOUN
ftr-336	1397	10	to	to	ADP
ftr-336	1397	11	the	the	DET
ftr-336	1397	12	purchase	purchase	NOUN
ftr-336	1397	13	of	of	ADP
ftr-336	1397	14	a	a	DET
ftr-336	1397	15	new	new	ADJ
ftr-336	1397	16	car	car	NOUN
ftr-336	1397	17	,	,	PUNCT
ftr-336	1397	18	and	and	CCONJ
ftr-336	1397	19	the	the	DET
ftr-336	1397	20	court	court	NOUN
ftr-336	1397	21	agreed	agree	VERB
ftr-336	1397	22	that	that	SCONJ
ftr-336	1397	23	this	this	PRON
ftr-336	1397	24	was	be	AUX
ftr-336	1397	25	a	a	DET
ftr-336	1397	26	significant	significant	ADJ
ftr-336	1397	27	benefit	benefit	NOUN
ftr-336	1397	28	.	.	PUNCT
ftr-336	1398	1	receiving	receive	VERB
ftr-336	1398	2	money	money	NOUN
ftr-336	1398	3	on	on	ADP
ftr-336	1398	4	divorce	divorce	NOUN
ftr-336	1398	5	if	if	SCONJ
ftr-336	1398	6	traceable	traceable	ADJ
ftr-336	1398	7	to	to	ADP
ftr-336	1398	8	the	the	DET
ftr-336	1398	9	deficiency	deficiency	NOUN
ftr-336	1398	10	,	,	PUNCT
ftr-336	1398	11	even	even	ADV
ftr-336	1398	12	if	if	SCONJ
ftr-336	1398	13	the	the	DET
ftr-336	1398	14	marriage	marriage	NOUN
ftr-336	1398	15	was	be	AUX
ftr-336	1398	16	abusive	abusive	ADJ
ftr-336	1398	17	,	,	PUNCT
ftr-336	1398	18	has	have	AUX
ftr-336	1398	19	been	be	AUX
ftr-336	1398	20	held	hold	VERB
ftr-336	1398	21	to	to	PART
ftr-336	1398	22	be	be	AUX
ftr-336	1398	23	a	a	DET
ftr-336	1398	24	sufficiently	sufficiently	ADV
ftr-336	1398	25	significant	significant	ADJ
ftr-336	1398	26	benefit.250	benefit.250	ADV
ftr-336	1398	27	on	on	ADP
ftr-336	1398	28	the	the	DET
ftr-336	1398	29	other	other	ADJ
ftr-336	1398	30	hand	hand	NOUN
ftr-336	1398	31	,	,	PUNCT
ftr-336	1398	32	in	in	ADP
ftr-336	1398	33	jones	jones	PROPN
ftr-336	1398	34	v.	v.	PROPN
ftr-336	1398	35	u.s	u.s	PROPN
ftr-336	1398	36	.	.	PROPN
ftr-336	1398	37	,251	,251	PUNCT
ftr-336	1399	1	the	the	DET
ftr-336	1399	2	court	court	NOUN
ftr-336	1399	3	held	hold	VERB
ftr-336	1399	4	that	that	SCONJ
ftr-336	1399	5	although	although	SCONJ
ftr-336	1399	6	there	there	PRON
ftr-336	1399	7	remained	remain	VERB
ftr-336	1399	8	some	some	DET
ftr-336	1399	9	assets	asset	NOUN
ftr-336	1399	10	that	that	PRON
ftr-336	1399	11	were	be	AUX
ftr-336	1399	12	acquired	acquire	VERB
ftr-336	1399	13	during	during	ADP
ftr-336	1399	14	the	the	DET
ftr-336	1399	15	marriage	marriage	NOUN
ftr-336	1399	16	,	,	PUNCT
ftr-336	1399	17	none	none	NOUN
ftr-336	1399	18	were	be	AUX
ftr-336	1399	19	traceable	traceable	ADJ
ftr-336	1399	20	to	to	ADP
ftr-336	1399	21	the	the	DET
ftr-336	1399	22	understated	understated	ADJ
ftr-336	1399	23	income	income	NOUN
ftr-336	1399	24	and	and	CCONJ
ftr-336	1399	25	,	,	PUNCT
ftr-336	1399	26	therefore	therefore	ADV
ftr-336	1399	27	,	,	PUNCT
ftr-336	1399	28	the	the	DET
ftr-336	1399	29	wife	wife	NOUN
ftr-336	1399	30	did	do	AUX
ftr-336	1399	31	not	not	PART
ftr-336	1399	32	significantly	significantly	ADV
ftr-336	1399	33	benefit	benefit	VERB
ftr-336	1399	34	.	.	PUNCT
ftr-336	1400	1	in	in	ADP
ftr-336	1400	2	addition	addition	NOUN
ftr-336	1400	3	,	,	PUNCT
ftr-336	1400	4	courts	court	NOUN
ftr-336	1400	5	rarely	rarely	ADV
ftr-336	1400	6	look	look	VERB
ftr-336	1400	7	at	at	ADP
ftr-336	1400	8	what	what	PRON
ftr-336	1400	9	would	would	AUX
ftr-336	1400	10	have	have	AUX
ftr-336	1400	11	happened	happen	VERB
ftr-336	1400	12	if	if	SCONJ
ftr-336	1400	13	the	the	DET
ftr-336	1400	14	taxes	taxis	NOUN
ftr-336	1400	15	had	have	AUX
ftr-336	1400	16	been	be	AUX
ftr-336	1400	17	paid	pay	VERB
ftr-336	1400	18	.	.	PUNCT
ftr-336	1401	1	in	in	ADP
ftr-336	1401	2	billing	billing	NOUN
ftr-336	1401	3	v.	v.	ADP
ftr-336	1401	4	commissioner,252	commissioner,252	PROPN
ftr-336	1401	5	in	in	ADP
ftr-336	1401	6	which	which	PRON
ftr-336	1401	7	a	a	DET
ftr-336	1401	8	husband	husband	NOUN
ftr-336	1401	9	sought	seek	VERB
ftr-336	1401	10	relief	relief	NOUN
ftr-336	1401	11	,	,	PUNCT
ftr-336	1401	12	the	the	DET
ftr-336	1401	13	court	court	NOUN
ftr-336	1401	14	held	hold	VERB
ftr-336	1401	15	that	that	SCONJ
ftr-336	1401	16	it	it	PRON
ftr-336	1401	17	was	be	AUX
ftr-336	1401	18	not	not	PART
ftr-336	1401	19	a	a	DET
ftr-336	1401	20	significant	significant	ADJ
ftr-336	1401	21	benefit	benefit	NOUN
ftr-336	1401	22	to	to	ADP
ftr-336	1401	23	the	the	DET
ftr-336	1401	24	husband	husband	NOUN
ftr-336	1401	25	that	that	PRON
ftr-336	1401	26	the	the	DET
ftr-336	1401	27	couple	couple	NOUN
ftr-336	1401	28	was	be	AUX
ftr-336	1401	29	able	able	ADJ
ftr-336	1401	30	to	to	PART
ftr-336	1401	31	continue	continue	VERB
ftr-336	1401	32	their	their	PRON
ftr-336	1401	33	free	free	ADJ
ftr-336	1401	34	-	-	PUNCT
ftr-336	1401	35	spending	spend	VERB
ftr-336	1401	36	lifestyle	lifestyle	NOUN
ftr-336	1401	37	and	and	CCONJ
ftr-336	1401	38	afford	afford	VERB
ftr-336	1401	39	to	to	PART
ftr-336	1401	40	purchase	purchase	VERB
ftr-336	1401	41	a	a	DET
ftr-336	1401	42	larger	large	ADJ
ftr-336	1401	43	house	house	NOUN
ftr-336	1401	44	because	because	SCONJ
ftr-336	1401	45	the	the	DET
ftr-336	1401	46	wife	wife	NOUN
ftr-336	1401	47	had	have	AUX
ftr-336	1401	48	spent	spend	VERB
ftr-336	1401	49	most	most	ADJ
ftr-336	1401	50	of	of	ADP
ftr-336	1401	51	the	the	DET
ftr-336	1401	52	embezzled	embezzle	VERB
ftr-336	1401	53	money	money	NOUN
ftr-336	1401	54	on	on	ADP
ftr-336	1401	55	herself	herself	PRON
ftr-336	1401	56	.	.	PUNCT
ftr-336	1402	1	the	the	DET
ftr-336	1402	2	court	court	NOUN
ftr-336	1402	3	did	do	AUX
ftr-336	1402	4	not	not	PART
ftr-336	1402	5	consider	consider	VERB
ftr-336	1402	6	whether	whether	SCONJ
ftr-336	1402	7	the	the	DET
ftr-336	1402	8	couple	couple	NOUN
ftr-336	1402	9	could	could	AUX
ftr-336	1402	10	have	have	AUX
ftr-336	1402	11	afforded	afford	VERB
ftr-336	1402	12	the	the	DET
ftr-336	1402	13	lifestyle	lifestyle	NOUN
ftr-336	1402	14	or	or	CCONJ
ftr-336	1402	15	the	the	DET
ftr-336	1402	16	larger	large	ADJ
ftr-336	1402	17	house	house	NOUN
ftr-336	1402	18	if	if	SCONJ
ftr-336	1402	19	the	the	DET
ftr-336	1402	20	wife	wife	NOUN
ftr-336	1402	21	had	have	AUX
ftr-336	1402	22	been	be	AUX
ftr-336	1402	23	required	require	VERB
ftr-336	1402	24	to	to	PART
ftr-336	1402	25	fund	fund	VERB
ftr-336	1402	26	her	her	PRON
ftr-336	1402	27	own	own	ADJ
ftr-336	1402	28	spending	spending	NOUN
ftr-336	1402	29	from	from	ADP
ftr-336	1402	30	non	non	ADJ
ftr-336	1402	31	-	-	ADJ
ftr-336	1402	32	embezzled	embezzled	ADJ
ftr-336	1402	33	funds	fund	NOUN
ftr-336	1402	34	.	.	PUNCT
ftr-336	1403	1	applying	apply	VERB
ftr-336	1403	2	a	a	DET
ftr-336	1403	3	mathematical	mathematical	ADJ
ftr-336	1403	4	analysis	analysis	NOUN
ftr-336	1403	5	to	to	PART
ftr-336	1403	6	determine	determine	VERB
ftr-336	1403	7	whether	whether	SCONJ
ftr-336	1403	8	the	the	DET
ftr-336	1403	9	requesting	request	VERB
ftr-336	1403	10	spouse	spouse	NOUN
ftr-336	1403	11	significantly	significantly	ADV
ftr-336	1403	12	benefited	benefit	VERB
ftr-336	1403	13	is	be	AUX
ftr-336	1403	14	also	also	ADV
ftr-336	1403	15	unsatisfying	unsatisfying	ADJ
ftr-336	1403	16	as	as	SCONJ
ftr-336	1403	17	neither	neither	CCONJ
ftr-336	1403	18	congress	congress	PROPN
ftr-336	1403	19	nor	nor	CCONJ
ftr-336	1403	20	the	the	DET
ftr-336	1403	21	treasury	treasury	PROPN
ftr-336	1403	22	department	department	PROPN
ftr-336	1403	23	has	have	AUX
ftr-336	1403	24	provided	provide	VERB
ftr-336	1403	25	a	a	DET
ftr-336	1403	26	numerical	numerical	ADJ
ftr-336	1403	27	amount	amount	NOUN
ftr-336	1403	28	that	that	PRON
ftr-336	1403	29	constitutes	constitute	VERB
ftr-336	1403	30	a	a	DET
ftr-336	1403	31	significant	significant	ADJ
ftr-336	1403	32	benefit	benefit	NOUN
ftr-336	1403	33	.	.	PUNCT
ftr-336	1404	1	nevertheless	nevertheless	ADV
ftr-336	1404	2	,	,	PUNCT
ftr-336	1404	3	in	in	ADP
ftr-336	1404	4	haltom	haltom	PROPN
ftr-336	1404	5	v.	v.	ADP
ftr-336	1404	6	commissioner,253	commissioner,253	PROPN
ftr-336	1405	1	the	the	DET
ftr-336	1405	2	court	court	NOUN
ftr-336	1405	3	applied	apply	VERB
ftr-336	1405	4	such	such	DET
ftr-336	1405	5	an	an	DET
ftr-336	1405	6	approach	approach	NOUN
ftr-336	1405	7	.	.	PUNCT
ftr-336	1406	1	it	it	PRON
ftr-336	1406	2	concluded	conclude	VERB
ftr-336	1406	3	that	that	SCONJ
ftr-336	1406	4	of	of	ADP
ftr-336	1406	5	the	the	DET
ftr-336	1406	6	$	$	SYM
ftr-336	1406	7	275,000	275,000	NUM
ftr-336	1406	8	that	that	PRON
ftr-336	1406	9	the	the	DET
ftr-336	1406	10	husband	husband	NOUN
ftr-336	1406	11	,	,	PUNCT
ftr-336	1406	12	as	as	ADP
ftr-336	1406	13	the	the	DET
ftr-336	1406	14	non	non	ADJ
ftr-336	1406	15	-	-	ADJ
ftr-336	1406	16	requesting	requesting	ADJ
ftr-336	1406	17	spouse	spouse	NOUN
ftr-336	1406	18	,	,	PUNCT
ftr-336	1406	19	contributed	contribute	VERB
ftr-336	1406	20	to	to	ADP
ftr-336	1406	21	family	family	NOUN
ftr-336	1406	22	finances	finance	NOUN
ftr-336	1406	23	from	from	ADP
ftr-336	1406	24	1990	1990	NUM
ftr-336	1406	25	to	to	ADP
ftr-336	1406	26	1992	1992	NUM
ftr-336	1406	27	,	,	PUNCT
ftr-336	1406	28	$	$	SYM
ftr-336	1406	29	230,000	230,000	NUM
ftr-336	1406	30	benefited	benefit	VERB
ftr-336	1406	31	the	the	DET
ftr-336	1406	32	requesting	request	VERB
ftr-336	1406	33	spouse	spouse	NOUN
ftr-336	1406	34	—	—	PUNCT
ftr-336	1406	35	only	only	ADV
ftr-336	1406	36	$	$	SYM
ftr-336	1406	37	25,000	25,000	NUM
ftr-336	1406	38	more	more	ADJ
ftr-336	1406	39	than	than	ADP
ftr-336	1406	40	the	the	DET
ftr-336	1406	41	income	income	NOUN
ftr-336	1406	42	they	they	PRON
ftr-336	1406	43	reported	report	VERB
ftr-336	1406	44	.	.	PUNCT
ftr-336	1407	1	because	because	SCONJ
ftr-336	1407	2	this	this	PRON
ftr-336	1407	3	was	be	AUX
ftr-336	1407	4	less	less	ADJ
ftr-336	1407	5	than	than	ADP
ftr-336	1407	6	15	15	NUM
ftr-336	1407	7	percent	percent	NOUN
ftr-336	1407	8	of	of	ADP
ftr-336	1407	9	the	the	DET
ftr-336	1407	10	couple	couple	NOUN
ftr-336	1407	11	’s	’s	PART
ftr-336	1407	12	adjusted	adjust	VERB
ftr-336	1407	13	gross	gross	ADJ
ftr-336	1407	14	income	income	NOUN
ftr-336	1407	15	,	,	PUNCT
ftr-336	1407	16	the	the	DET
ftr-336	1407	17	requesting	request	VERB
ftr-336	1407	18	spouse	spouse	NOUN
ftr-336	1407	19	was	be	AUX
ftr-336	1407	20	held	hold	VERB
ftr-336	1407	21	not	not	PART
ftr-336	1407	22	to	to	ADP
ftr-336	1407	23	248	248	NUM
ftr-336	1407	24	.	.	PUNCT
ftr-336	1408	1	69	69	NUM
ftr-336	1408	2	f.	f.	PROPN
ftr-336	1408	3	supp	supp	PROPN
ftr-336	1408	4	.	.	PUNCT
ftr-336	1409	1	2d	2d	PROPN
ftr-336	1409	2	972	972	NUM
ftr-336	1409	3	,	,	PUNCT
ftr-336	1409	4	974	974	NUM
ftr-336	1409	5	(	(	PUNCT
ftr-336	1409	6	n.d	n.d	PROPN
ftr-336	1409	7	.	.	PROPN
ftr-336	1409	8	ohio	ohio	PROPN
ftr-336	1409	9	1999	1999	NUM
ftr-336	1409	10	)	)	PUNCT
ftr-336	1409	11	,	,	PUNCT
ftr-336	1409	12	aff’d	aff’d	NUM
ftr-336	1409	13	,	,	PUNCT
ftr-336	1409	14	andrews	andrews	PROPN
ftr-336	1409	15	v.	v.	PROPN
ftr-336	1409	16	taylor	taylor	PROPN
ftr-336	1409	17	,	,	PUNCT
ftr-336	1409	18	225	225	NUM
ftr-336	1409	19	f.3d	f.3d	NUM
ftr-336	1409	20	658	658	NUM
ftr-336	1409	21	(	(	PUNCT
ftr-336	1409	22	6th	6th	ADJ
ftr-336	1409	23	cir	cir	NOUN
ftr-336	1409	24	.	.	PROPN
ftr-336	1409	25	2000	2000	NUM
ftr-336	1409	26	)	)	PUNCT
ftr-336	1409	27	.	.	PUNCT
ftr-336	1410	1	249	249	NUM
ftr-336	1410	2	.	.	PUNCT
ftr-336	1411	1	t.c	t.c	PROPN
ftr-336	1411	2	.	.	PROPN
ftr-336	1411	3	summ	summ	PROPN
ftr-336	1411	4	.	.	PUNCT
ftr-336	1412	1	op	op	NOUN
ftr-336	1412	2	.	.	PUNCT
ftr-336	1413	1	2010	2010	NUM
ftr-336	1413	2	-	-	SYM
ftr-336	1413	3	129	129	NUM
ftr-336	1413	4	.	.	PUNCT
ftr-336	1414	1	250	250	NUM
ftr-336	1414	2	.	.	PUNCT
ftr-336	1414	3	estate	estate	NOUN
ftr-336	1414	4	of	of	ADP
ftr-336	1414	5	gurr	gurr	PROPN
ftr-336	1414	6	,	,	PUNCT
ftr-336	1414	7	t.c	t.c	PROPN
ftr-336	1414	8	.	.	PROPN
ftr-336	1414	9	summ	summ	PROPN
ftr-336	1414	10	.	.	PUNCT
ftr-336	1415	1	op	op	NOUN
ftr-336	1415	2	.	.	PUNCT
ftr-336	1415	3	2002	2002	NUM
ftr-336	1415	4	-	-	SYM
ftr-336	1415	5	7	7	NUM
ftr-336	1415	6	.	.	NOUN
ftr-336	1415	7	251	251	NUM
ftr-336	1415	8	.	.	PUNCT
ftr-336	1416	1	322	322	NUM
ftr-336	1416	2	f.	f.	PROPN
ftr-336	1416	3	supp	supp	PROPN
ftr-336	1416	4	.	.	PUNCT
ftr-336	1417	1	2d	2d	PROPN
ftr-336	1417	2	1024	1024	NUM
ftr-336	1417	3	(	(	PUNCT
ftr-336	1417	4	d.n.d	d.n.d	NOUN
ftr-336	1417	5	.	.	PUNCT
ftr-336	1417	6	2004	2004	NUM
ftr-336	1417	7	)	)	PUNCT
ftr-336	1417	8	.	.	PUNCT
ftr-336	1418	1	252	252	NUM
ftr-336	1418	2	.	.	PUNCT
ftr-336	1419	1	94	94	NUM
ftr-336	1419	2	t.c.m	t.c.m	NOUN
ftr-336	1419	3	.	.	PUNCT
ftr-336	1420	1	(	(	PUNCT
ftr-336	1420	2	cch	cch	NOUN
ftr-336	1420	3	)	)	PUNCT
ftr-336	1420	4	183	183	NUM
ftr-336	1420	5	,	,	PUNCT
ftr-336	1420	6	187	187	NUM
ftr-336	1420	7	,	,	PUNCT
ftr-336	1420	8	t.c.m	t.c.m	INTJ
ftr-336	1420	9	.	.	PUNCT
ftr-336	1421	1	(	(	PUNCT
ftr-336	1421	2	ria	ria	PROPN
ftr-336	1421	3	)	)	PUNCT
ftr-336	1421	4	¶	¶	NOUN
ftr-336	1421	5	2007	2007	NUM
ftr-336	1421	6	-	-	SYM
ftr-336	1421	7	234	234	NUM
ftr-336	1421	8	at	at	ADP
ftr-336	1421	9	1427	1427	NUM
ftr-336	1421	10	(	(	PUNCT
ftr-336	1421	11	2007	2007	NUM
ftr-336	1421	12	)	)	PUNCT
ftr-336	1421	13	.	.	PUNCT
ftr-336	1422	1	see	see	VERB
ftr-336	1422	2	also	also	ADV
ftr-336	1422	3	beatty	beatty	PROPN
ftr-336	1422	4	v.	v.	PROPN
ftr-336	1422	5	commissioner	commissioner	PROPN
ftr-336	1422	6	,	,	PUNCT
ftr-336	1422	7	93	93	NUM
ftr-336	1422	8	t.c.m	t.c.m	NOUN
ftr-336	1422	9	.	.	PUNCT
ftr-336	1423	1	(	(	PUNCT
ftr-336	1423	2	cch	cch	NOUN
ftr-336	1423	3	)	)	PUNCT
ftr-336	1423	4	1422	1422	NUM
ftr-336	1423	5	,	,	PUNCT
ftr-336	1423	6	1427	1427	NUM
ftr-336	1423	7	,	,	PUNCT
ftr-336	1423	8	t.c.m	t.c.m	INTJ
ftr-336	1423	9	.	.	PUNCT
ftr-336	1424	1	(	(	PUNCT
ftr-336	1424	2	ria	ria	PROPN
ftr-336	1424	3	)	)	PUNCT
ftr-336	1424	4	¶	¶	NOUN
ftr-336	1424	5	2007	2007	NUM
ftr-336	1424	6	-	-	SYM
ftr-336	1424	7	167	167	NUM
ftr-336	1424	8	at	at	ADP
ftr-336	1424	9	1123	1123	NUM
ftr-336	1424	10	(	(	PUNCT
ftr-336	1424	11	2007	2007	NUM
ftr-336	1424	12	)	)	PUNCT
ftr-336	1424	13	.	.	PUNCT
ftr-336	1425	1	but	but	CCONJ
ftr-336	1425	2	see	see	VERB
ftr-336	1425	3	george	george	PROPN
ftr-336	1425	4	v.	v.	PROPN
ftr-336	1425	5	commissioner	commissioner	PROPN
ftr-336	1425	6	,	,	PUNCT
ftr-336	1425	7	supra	supra	PROPN
ftr-336	1425	8	note	note	PROPN
ftr-336	1425	9	234	234	NUM
ftr-336	1425	10	.	.	PUNCT
ftr-336	1425	11	253	253	NUM
ftr-336	1425	12	.	.	PUNCT
ftr-336	1426	1	t.c.m	t.c.m	INTJ
ftr-336	1426	2	.	.	PUNCT
ftr-336	1427	1	(	(	PUNCT
ftr-336	1427	2	ria	ria	PROPN
ftr-336	1427	3	)	)	PUNCT
ftr-336	1427	4	¶	¶	PROPN
ftr-336	1427	5	2005	2005	NUM
ftr-336	1427	6	-	-	SYM
ftr-336	1427	7	209	209	NUM
ftr-336	1427	8	at	at	ADP
ftr-336	1427	9	1597	1597	NUM
ftr-336	1427	10	.	.	PUNCT
ftr-336	1428	1	2012	2012	NUM
ftr-336	1428	2	]	]	PUNCT
ftr-336	1428	3	empirical	empirical	ADJ
ftr-336	1428	4	study	study	NOUN
ftr-336	1428	5	of	of	ADP
ftr-336	1428	6	innocent	innocent	ADJ
ftr-336	1428	7	spouse	spouse	NOUN
ftr-336	1428	8	relief	relief	NOUN
ftr-336	1428	9	685	685	NUM
ftr-336	1428	10	have	have	AUX
ftr-336	1428	11	significantly	significantly	ADV
ftr-336	1428	12	benefited	benefit	VERB
ftr-336	1428	13	and	and	CCONJ
ftr-336	1428	14	,	,	PUNCT
ftr-336	1428	15	therefore	therefore	ADV
ftr-336	1428	16	,	,	PUNCT
ftr-336	1428	17	the	the	DET
ftr-336	1428	18	burden	burden	NOUN
ftr-336	1428	19	was	be	AUX
ftr-336	1428	20	unfairly	unfairly	ADV
ftr-336	1428	21	imposed	impose	VERB
ftr-336	1428	22	on	on	ADP
ftr-336	1428	23	her	she	PRON
ftr-336	1428	24	.	.	PUNCT
ftr-336	1429	1	2	2	X
ftr-336	1429	2	.	.	X
ftr-336	1429	3	crushing	crush	VERB
ftr-336	1429	4	burden	burden	NOUN
ftr-336	1429	5	a.	a.	NOUN
ftr-336	1429	6	economic	economic	ADJ
ftr-336	1429	7	hardship	hardship	NOUN
ftr-336	1429	8	in	in	ADP
ftr-336	1429	9	1998	1998	NUM
ftr-336	1429	10	,	,	PUNCT
ftr-336	1429	11	members	member	NOUN
ftr-336	1429	12	of	of	ADP
ftr-336	1429	13	congress	congress	PROPN
ftr-336	1429	14	referred	refer	VERB
ftr-336	1429	15	to	to	ADP
ftr-336	1429	16	the	the	DET
ftr-336	1429	17	“	"	PUNCT
ftr-336	1429	18	financial	financial	ADJ
ftr-336	1429	19	and	and	CCONJ
ftr-336	1429	20	emotional	emotional	ADJ
ftr-336	1429	21	distress	distress	NOUN
ftr-336	1429	22	”	"	PUNCT
ftr-336	1429	23	imposed	impose	VERB
ftr-336	1429	24	on	on	ADP
ftr-336	1429	25	innocent	innocent	ADJ
ftr-336	1429	26	spouses	spouse	NOUN
ftr-336	1429	27	by	by	ADP
ftr-336	1429	28	unrelieved	unrelieved	ADJ
ftr-336	1429	29	tax	tax	NOUN
ftr-336	1429	30	burdens.254	burdens.254	PROPN
ftr-336	1429	31	although	although	SCONJ
ftr-336	1429	32	congress	congress	PROPN
ftr-336	1429	33	had	have	AUX
ftr-336	1429	34	been	be	AUX
ftr-336	1429	35	concerned	concern	VERB
ftr-336	1429	36	about	about	ADP
ftr-336	1429	37	innocent	innocent	ADJ
ftr-336	1429	38	spouses	spouse	NOUN
ftr-336	1429	39	’	'	PUNCT
ftr-336	1429	40	economic	economic	ADJ
ftr-336	1429	41	hardship	hardship	NOUN
ftr-336	1429	42	,	,	PUNCT
ftr-336	1429	43	after	after	ADP
ftr-336	1429	44	the	the	DET
ftr-336	1429	45	enactment	enactment	NOUN
ftr-336	1429	46	of	of	ADP
ftr-336	1429	47	section	section	NOUN
ftr-336	1429	48	6015	6015	NUM
ftr-336	1429	49	the	the	DET
ftr-336	1429	50	irs	irs	PROPN
ftr-336	1429	51	was	be	AUX
ftr-336	1429	52	deluged	deluge	VERB
ftr-336	1429	53	with	with	ADP
ftr-336	1429	54	many	many	ADJ
ftr-336	1429	55	claims	claim	NOUN
ftr-336	1429	56	for	for	ADP
ftr-336	1429	57	relief	relief	NOUN
ftr-336	1429	58	by	by	ADP
ftr-336	1429	59	divorced	divorced	ADJ
ftr-336	1429	60	or	or	CCONJ
ftr-336	1429	61	separated	separate	VERB
ftr-336	1429	62	spouses	spouse	NOUN
ftr-336	1429	63	before	before	SCONJ
ftr-336	1429	64	the	the	DET
ftr-336	1429	65	irs	irs	PROPN
ftr-336	1429	66	had	have	AUX
ftr-336	1429	67	noticed	notice	VERB
ftr-336	1429	68	anything	anything	PRON
ftr-336	1429	69	wrong	wrong	ADJ
ftr-336	1429	70	with	with	ADP
ftr-336	1429	71	the	the	DET
ftr-336	1429	72	couples	couple	NOUN
ftr-336	1429	73	’	'	PUNCT
ftr-336	1429	74	returns.255	returns.255	NOUN
ftr-336	1429	75	in	in	ADP
ftr-336	1429	76	2000	2000	NUM
ftr-336	1429	77	,	,	PUNCT
ftr-336	1429	78	congress	congress	PROPN
ftr-336	1429	79	responded	respond	VERB
ftr-336	1429	80	by	by	ADP
ftr-336	1429	81	enacting	enact	VERB
ftr-336	1429	82	a	a	DET
ftr-336	1429	83	prohibition	prohibition	NOUN
ftr-336	1429	84	on	on	ADP
ftr-336	1429	85	filing	file	VERB
ftr-336	1429	86	claims	claim	NOUN
ftr-336	1429	87	for	for	ADP
ftr-336	1429	88	relief	relief	NOUN
ftr-336	1429	89	until	until	SCONJ
ftr-336	1429	90	a	a	DET
ftr-336	1429	91	deficiency	deficiency	NOUN
ftr-336	1429	92	was	be	AUX
ftr-336	1429	93	asserted.256	asserted.256	VERB
ftr-336	1429	94	therefore	therefore	ADV
ftr-336	1429	95	,	,	PUNCT
ftr-336	1429	96	a	a	DET
ftr-336	1429	97	requesting	request	VERB
ftr-336	1429	98	spouse	spouse	NOUN
ftr-336	1429	99	must	must	AUX
ftr-336	1429	100	now	now	ADV
ftr-336	1429	101	be	be	AUX
ftr-336	1429	102	assessed	assess	VERB
ftr-336	1429	103	,	,	PUNCT
ftr-336	1429	104	and	and	CCONJ
ftr-336	1429	105	therefore	therefore	ADV
ftr-336	1429	106	suffer	suffer	VERB
ftr-336	1429	107	a	a	DET
ftr-336	1429	108	tax	tax	NOUN
ftr-336	1429	109	deficiency	deficiency	NOUN
ftr-336	1429	110	,	,	PUNCT
ftr-336	1429	111	before	before	SCONJ
ftr-336	1429	112	he	he	PRON
ftr-336	1429	113	or	or	CCONJ
ftr-336	1429	114	she	she	PRON
ftr-336	1429	115	can	can	AUX
ftr-336	1429	116	seek	seek	VERB
ftr-336	1429	117	relief	relief	NOUN
ftr-336	1429	118	under	under	ADP
ftr-336	1429	119	section	section	NOUN
ftr-336	1429	120	6015(c	6015(c	NOUN
ftr-336	1429	121	)	)	PUNCT
ftr-336	1429	122	.	.	PUNCT
ftr-336	1430	1	this	this	PRON
ftr-336	1430	2	is	be	AUX
ftr-336	1430	3	consistent	consistent	ADJ
ftr-336	1430	4	with	with	ADP
ftr-336	1430	5	the	the	DET
ftr-336	1430	6	original	original	ADJ
ftr-336	1430	7	congressional	congressional	ADJ
ftr-336	1430	8	desire	desire	NOUN
ftr-336	1430	9	that	that	SCONJ
ftr-336	1430	10	the	the	DET
ftr-336	1430	11	tax	tax	NOUN
ftr-336	1430	12	burden	burden	NOUN
ftr-336	1430	13	to	to	PART
ftr-336	1430	14	be	be	AUX
ftr-336	1430	15	relieved	relieve	VERB
ftr-336	1430	16	should	should	AUX
ftr-336	1430	17	impose	impose	VERB
ftr-336	1430	18	true	true	ADJ
ftr-336	1430	19	hardship	hardship	NOUN
ftr-336	1430	20	on	on	ADP
ftr-336	1430	21	the	the	DET
ftr-336	1430	22	requesting	requesting	NOUN
ftr-336	1430	23	spouse	spouse	NOUN
ftr-336	1430	24	.	.	PUNCT
ftr-336	1431	1	in	in	ADP
ftr-336	1431	2	its	its	PRON
ftr-336	1431	3	interpretation	interpretation	NOUN
ftr-336	1431	4	of	of	ADP
ftr-336	1431	5	the	the	DET
ftr-336	1431	6	statute	statute	NOUN
ftr-336	1431	7	,	,	PUNCT
ftr-336	1431	8	the	the	DET
ftr-336	1431	9	irs	irs	PROPN
ftr-336	1431	10	incorporated	incorporate	VERB
ftr-336	1431	11	this	this	DET
ftr-336	1431	12	congressional	congressional	ADJ
ftr-336	1431	13	objective	objective	NOUN
ftr-336	1431	14	as	as	ADP
ftr-336	1431	15	one	one	NUM
ftr-336	1431	16	equitable	equitable	ADJ
ftr-336	1431	17	factor	factor	NOUN
ftr-336	1431	18	for	for	ADP
ftr-336	1431	19	purposes	purpose	NOUN
ftr-336	1431	20	of	of	ADP
ftr-336	1431	21	sections	section	NOUN
ftr-336	1431	22	6015(b	6015(b	NOUN
ftr-336	1431	23	)	)	PUNCT
ftr-336	1431	24	and	and	CCONJ
ftr-336	1431	25	(	(	PUNCT
ftr-336	1431	26	f).257	f).257	NOUN
ftr-336	1431	27	for	for	ADP
ftr-336	1431	28	this	this	DET
ftr-336	1431	29	purpose	purpose	NOUN
ftr-336	1431	30	,	,	PUNCT
ftr-336	1431	31	the	the	DET
ftr-336	1431	32	irs	irs	PROPN
ftr-336	1431	33	defines	define	VERB
ftr-336	1431	34	economic	economic	ADJ
ftr-336	1431	35	hardship	hardship	NOUN
ftr-336	1431	36	as	as	ADP
ftr-336	1431	37	the	the	DET
ftr-336	1431	38	inability	inability	NOUN
ftr-336	1431	39	to	to	PART
ftr-336	1431	40	pay	pay	VERB
ftr-336	1431	41	reasonable	reasonable	ADJ
ftr-336	1431	42	basic	basic	ADJ
ftr-336	1431	43	living	live	VERB
ftr-336	1431	44	expenses.258	expenses.258	NOUN
ftr-336	1431	45	determining	determine	VERB
ftr-336	1431	46	whether	whether	SCONJ
ftr-336	1431	47	a	a	DET
ftr-336	1431	48	requesting	request	VERB
ftr-336	1431	49	spouse	spouse	NOUN
ftr-336	1431	50	will	will	AUX
ftr-336	1431	51	suffer	suffer	VERB
ftr-336	1431	52	economic	economic	ADJ
ftr-336	1431	53	hardship	hardship	NOUN
ftr-336	1431	54	requires	require	VERB
ftr-336	1431	55	a	a	DET
ftr-336	1431	56	facts	fact	NOUN
ftr-336	1431	57	and	and	CCONJ
ftr-336	1431	58	circumstances	circumstance	NOUN
ftr-336	1431	59	test	test	NOUN
ftr-336	1431	60	that	that	PRON
ftr-336	1431	61	looks	look	VERB
ftr-336	1431	62	at	at	ADP
ftr-336	1431	63	each	each	DET
ftr-336	1431	64	requesting	request	VERB
ftr-336	1431	65	spouse	spouse	NOUN
ftr-336	1431	66	’s	’s	PART
ftr-336	1431	67	unique	unique	ADJ
ftr-336	1431	68	circumstances.259	circumstances.259	NOUN
ftr-336	1431	69	these	these	DET
ftr-336	1431	70	circumstances	circumstance	NOUN
ftr-336	1431	71	include	include	VERB
ftr-336	1431	72	the	the	DET
ftr-336	1431	73	requesting	request	VERB
ftr-336	1431	74	spouse	spouse	NOUN
ftr-336	1431	75	’s	’s	PART
ftr-336	1431	76	age	age	NOUN
ftr-336	1431	77	;	;	PUNCT
ftr-336	1431	78	employment	employment	NOUN
ftr-336	1431	79	status	status	NOUN
ftr-336	1431	80	and	and	CCONJ
ftr-336	1431	81	ability	ability	NOUN
ftr-336	1431	82	to	to	PART
ftr-336	1431	83	earn	earn	VERB
ftr-336	1431	84	;	;	PUNCT
ftr-336	1431	85	number	number	NOUN
ftr-336	1431	86	of	of	ADP
ftr-336	1431	87	dependents	dependent	NOUN
ftr-336	1431	88	;	;	PUNCT
ftr-336	1431	89	the	the	DET
ftr-336	1431	90	amount	amount	NOUN
ftr-336	1431	91	reasonably	reasonably	ADV
ftr-336	1431	92	necessary	necessary	ADJ
ftr-336	1431	93	for	for	ADP
ftr-336	1431	94	food	food	NOUN
ftr-336	1431	95	,	,	PUNCT
ftr-336	1431	96	clothing	clothing	NOUN
ftr-336	1431	97	,	,	PUNCT
ftr-336	1431	98	and	and	CCONJ
ftr-336	1431	99	housing	housing	NOUN
ftr-336	1431	100	;	;	PUNCT
ftr-336	1431	101	the	the	DET
ftr-336	1431	102	cost	cost	NOUN
ftr-336	1431	103	of	of	ADP
ftr-336	1431	104	living	live	VERB
ftr-336	1431	105	for	for	ADP
ftr-336	1431	106	254	254	NUM
ftr-336	1431	107	.	.	PUNCT
ftr-336	1432	1	144	144	NUM
ftr-336	1432	2	cong	cong	NOUN
ftr-336	1432	3	.	.	PUNCT
ftr-336	1433	1	rec	rec	PROPN
ftr-336	1433	2	.	.	PUNCT
ftr-336	1433	3	s1073	s1073	PROPN
ftr-336	1433	4	(	(	PUNCT
ftr-336	1433	5	1998	1998	NUM
ftr-336	1433	6	)	)	PUNCT
ftr-336	1433	7	(	(	PUNCT
ftr-336	1433	8	statement	statement	NOUN
ftr-336	1433	9	of	of	ADP
ftr-336	1433	10	sen	sen	PROPN
ftr-336	1433	11	.	.	PROPN
ftr-336	1433	12	bob	bob	PROPN
ftr-336	1433	13	graham	graham	PROPN
ftr-336	1433	14	)	)	PUNCT
ftr-336	1433	15	.	.	PUNCT
ftr-336	1434	1	see	see	AUX
ftr-336	1434	2	also	also	ADV
ftr-336	1434	3	notes	note	VERB
ftr-336	1434	4	58–68	58–68	NUM
ftr-336	1434	5	.	.	PUNCT
ftr-336	1435	1	255	255	NUM
ftr-336	1435	2	.	.	PUNCT
ftr-336	1436	1	robert	robert	PROPN
ftr-336	1436	2	steinberg	steinberg	PROPN
ftr-336	1436	3	,	,	PUNCT
ftr-336	1436	4	three	three	NUM
ftr-336	1436	5	at	at	ADP
ftr-336	1436	6	bats	bat	NOUN
ftr-336	1436	7	against	against	ADP
ftr-336	1436	8	joint	joint	ADJ
ftr-336	1436	9	and	and	CCONJ
ftr-336	1436	10	several	several	ADJ
ftr-336	1436	11	tax	tax	NOUN
ftr-336	1436	12	liability	liability	NOUN
ftr-336	1436	13	:	:	PUNCT
ftr-336	1436	14	(	(	PUNCT
ftr-336	1436	15	1	1	X
ftr-336	1436	16	)	)	PUNCT
ftr-336	1436	17	innocent	innocent	ADJ
ftr-336	1436	18	spouse	spouse	NOUN
ftr-336	1436	19	(	(	PUNCT
ftr-336	1436	20	2	2	NUM
ftr-336	1436	21	)	)	PUNCT
ftr-336	1436	22	the	the	DET
ftr-336	1436	23	election	election	NOUN
ftr-336	1436	24	to	to	PART
ftr-336	1436	25	limit	limit	VERB
ftr-336	1436	26	liability	liability	NOUN
ftr-336	1436	27	and	and	CCONJ
ftr-336	1436	28	(	(	PUNCT
ftr-336	1436	29	3	3	NUM
ftr-336	1436	30	)	)	PUNCT
ftr-336	1436	31	equitable	equitable	ADJ
ftr-336	1436	32	relief	relief	NOUN
ftr-336	1436	33	:	:	PUNCT
ftr-336	1436	34	the	the	DET
ftr-336	1436	35	treasury	treasury	NOUN
ftr-336	1436	36	and	and	CCONJ
ftr-336	1436	37	courts	court	NOUN
ftr-336	1436	38	begin	begin	VERB
ftr-336	1436	39	to	to	PART
ftr-336	1436	40	interpret	interpret	VERB
ftr-336	1436	41	irc	irc	PROPN
ftr-336	1436	42	6015	6015	NUM
ftr-336	1436	43	after	after	ADP
ftr-336	1436	44	enactment	enactment	NOUN
ftr-336	1436	45	of	of	ADP
ftr-336	1436	46	the	the	DET
ftr-336	1436	47	irs	irs	PROPN
ftr-336	1436	48	restructuring	restructuring	NOUN
ftr-336	1436	49	and	and	CCONJ
ftr-336	1436	50	reform	reform	NOUN
ftr-336	1436	51	act	act	NOUN
ftr-336	1436	52	of	of	ADP
ftr-336	1436	53	1998	1998	NUM
ftr-336	1436	54	,	,	PUNCT
ftr-336	1436	55	17	17	NUM
ftr-336	1436	56	j.	j.	PROPN
ftr-336	1436	57	am	am	PROPN
ftr-336	1436	58	.	.	PUNCT
ftr-336	1437	1	acad	acad	PROPN
ftr-336	1437	2	.	.	PUNCT
ftr-336	1438	1	matrim	matrim	PROPN
ftr-336	1438	2	.	.	PUNCT
ftr-336	1438	3	law	law	NOUN
ftr-336	1438	4	.	.	PUNCT
ftr-336	1439	1	403	403	NUM
ftr-336	1439	2	,	,	PUNCT
ftr-336	1439	3	407	407	NUM
ftr-336	1439	4	(	(	PUNCT
ftr-336	1439	5	2001	2001	NUM
ftr-336	1439	6	)	)	PUNCT
ftr-336	1440	1	[	[	X
ftr-336	1440	2	hereinafter	hereinafter	NOUN
ftr-336	1440	3	steinberg	steinberg	PROPN
ftr-336	1440	4	,	,	PUNCT
ftr-336	1440	5	three	three	NUM
ftr-336	1440	6	at	at	ADP
ftr-336	1440	7	bats	bat	NOUN
ftr-336	1440	8	]	]	PUNCT
ftr-336	1440	9	;	;	PUNCT
ftr-336	1440	10	ryan	ryan	PROPN
ftr-336	1440	11	donmoyor	donmoyor	PROPN
ftr-336	1440	12	,	,	PUNCT
ftr-336	1440	13	aba	aba	PROPN
ftr-336	1440	14	tax	tax	NOUN
ftr-336	1440	15	section	section	NOUN
ftr-336	1440	16	meeting	meeting	NOUN
ftr-336	1440	17	:	:	PUNCT
ftr-336	1440	18	divorce	divorce	NOUN
ftr-336	1440	19	lawyers	lawyer	NOUN
ftr-336	1440	20	,	,	PUNCT
ftr-336	1440	21	tax	tax	NOUN
ftr-336	1440	22	lawyers	lawyer	NOUN
ftr-336	1440	23	split	split	VERB
ftr-336	1440	24	on	on	ADP
ftr-336	1440	25	election	election	NOUN
ftr-336	1440	26	of	of	ADP
ftr-336	1440	27	proportionate	proportionate	ADJ
ftr-336	1440	28	liability	liability	NOUN
ftr-336	1440	29	,	,	PUNCT
ftr-336	1440	30	98	98	NUM
ftr-336	1440	31	tnt	tnt	NOUN
ftr-336	1440	32	149	149	NUM
ftr-336	1440	33	-	-	SYM
ftr-336	1440	34	2	2	NUM
ftr-336	1440	35	(	(	PUNCT
ftr-336	1440	36	august	august	PROPN
ftr-336	1440	37	4	4	NUM
ftr-336	1440	38	,	,	PUNCT
ftr-336	1440	39	1998	1998	NUM
ftr-336	1440	40	)	)	PUNCT
ftr-336	1441	1	[	[	X
ftr-336	1441	2	hereinafter	hereinafter	NOUN
ftr-336	1441	3	donmoyor	donmoyor	NOUN
ftr-336	1441	4	,	,	PUNCT
ftr-336	1441	5	divorce	divorce	NOUN
ftr-336	1441	6	lawyers	lawyer	NOUN
ftr-336	1441	7	]	]	PUNCT
ftr-336	1441	8	.	.	PUNCT
ftr-336	1442	1	256	256	NUM
ftr-336	1442	2	.	.	PUNCT
ftr-336	1442	3	consolidated	consolidated	ADJ
ftr-336	1442	4	appropriations	appropriation	NOUN
ftr-336	1442	5	act	act	VERB
ftr-336	1442	6	2001	2001	NUM
ftr-336	1442	7	,	,	PUNCT
ftr-336	1442	8	pub	pub	NOUN
ftr-336	1442	9	.	.	PUNCT
ftr-336	1443	1	l.	l.	PROPN
ftr-336	1443	2	no	no	INTJ
ftr-336	1443	3	.	.	PROPN
ftr-336	1444	1	106	106	NUM
ftr-336	1444	2	-	-	SYM
ftr-336	1444	3	554	554	NUM
ftr-336	1444	4	,	,	PUNCT
ftr-336	1444	5	appx	appx	ADJ
ftr-336	1444	6	.	.	PUNCT
ftr-336	1445	1	g	g	PROPN
ftr-336	1445	2	,	,	PUNCT
ftr-336	1445	3	§	§	PROPN
ftr-336	1445	4	313	313	NUM
ftr-336	1445	5	,	,	PUNCT
ftr-336	1445	6	114	114	NUM
ftr-336	1445	7	stat	stat	NOUN
ftr-336	1445	8	.	.	PUNCT
ftr-336	1446	1	2763	2763	NUM
ftr-336	1446	2	,	,	PUNCT
ftr-336	1446	3	2763a640	2763a640	NUM
ftr-336	1446	4	-	-	SYM
ftr-336	1446	5	43	43	NUM
ftr-336	1446	6	(	(	PUNCT
ftr-336	1446	7	2000	2000	NUM
ftr-336	1446	8	)	)	PUNCT
ftr-336	1446	9	.	.	PUNCT
ftr-336	1447	1	for	for	ADP
ftr-336	1447	2	debates	debate	NOUN
ftr-336	1447	3	regarding	regard	VERB
ftr-336	1447	4	the	the	DET
ftr-336	1447	5	value	value	NOUN
ftr-336	1447	6	of	of	ADP
ftr-336	1447	7	the	the	DET
ftr-336	1447	8	protective	protective	ADJ
ftr-336	1447	9	elections	election	NOUN
ftr-336	1447	10	see	see	VERB
ftr-336	1447	11	donmoyer	donmoyer	NOUN
ftr-336	1447	12	,	,	PUNCT
ftr-336	1447	13	divorce	divorce	NOUN
ftr-336	1447	14	lawyers	lawyer	NOUN
ftr-336	1447	15	,	,	PUNCT
ftr-336	1447	16	supra	supra	PROPN
ftr-336	1447	17	note	note	PROPN
ftr-336	1447	18	255	255	NUM
ftr-336	1447	19	;	;	PUNCT
ftr-336	1447	20	steinberg	steinberg	PROPN
ftr-336	1447	21	,	,	PUNCT
ftr-336	1447	22	three	three	NUM
ftr-336	1447	23	at	at	ADP
ftr-336	1447	24	bats	bat	NOUN
ftr-336	1447	25	,	,	PUNCT
ftr-336	1447	26	supra	supra	PROPN
ftr-336	1447	27	note	note	NOUN
ftr-336	1447	28	255	255	NUM
ftr-336	1447	29	,	,	PUNCT
ftr-336	1447	30	at	at	ADP
ftr-336	1447	31	407	407	NUM
ftr-336	1447	32	.	.	PUNCT
ftr-336	1448	1	257	257	NUM
ftr-336	1448	2	.	.	PUNCT
ftr-336	1448	3	rev	rev	PROPN
ftr-336	1448	4	.	.	PROPN
ftr-336	1448	5	proc	proc	PROPN
ftr-336	1448	6	.	.	PUNCT
ftr-336	1449	1	2003	2003	NUM
ftr-336	1449	2	-	-	SYM
ftr-336	1449	3	61	61	NUM
ftr-336	1449	4	,	,	PUNCT
ftr-336	1449	5	2003	2003	NUM
ftr-336	1449	6	-	-	SYM
ftr-336	1449	7	2	2	NUM
ftr-336	1449	8	c.b	c.b	PROPN
ftr-336	1449	9	.	.	PROPN
ftr-336	1449	10	296	296	NUM
ftr-336	1449	11	,	,	PUNCT
ftr-336	1449	12	298	298	NUM
ftr-336	1449	13	258	258	NUM
ftr-336	1449	14	.	.	PUNCT
ftr-336	1450	1	this	this	DET
ftr-336	1450	2	definition	definition	NOUN
ftr-336	1450	3	is	be	AUX
ftr-336	1450	4	made	make	VERB
ftr-336	1450	5	by	by	ADP
ftr-336	1450	6	reference	reference	NOUN
ftr-336	1450	7	to	to	ADP
ftr-336	1450	8	reg	reg	NOUN
ftr-336	1450	9	.	.	PUNCT
ftr-336	1451	1	§	§	PROPN
ftr-336	1451	2	301.6343	301.6343	PROPN
ftr-336	1451	3	-	-	NUM
ftr-336	1451	4	1(b)(4	1(b)(4	NUM
ftr-336	1451	5	)	)	PUNCT
ftr-336	1451	6	.	.	PUNCT
ftr-336	1452	1	259	259	NUM
ftr-336	1452	2	.	.	X
ftr-336	1452	3	reg	reg	NOUN
ftr-336	1452	4	.	.	PUNCT
ftr-336	1453	1	§	§	PROPN
ftr-336	1453	2	301.6343	301.6343	PROPN
ftr-336	1453	3	-	-	NUM
ftr-336	1453	4	1(b)(4	1(b)(4	NUM
ftr-336	1453	5	)	)	PUNCT
ftr-336	1453	6	.	.	PUNCT
ftr-336	1454	1	686	686	NUM
ftr-336	1454	2	florid	florid	ADJ
ftr-336	1454	3	tax	tax	NOUN
ftr-336	1454	4	review	review	NOUN
ftr-336	1455	1	[	[	X
ftr-336	1455	2	vol.12:8	vol.12:8	ADP
ftr-336	1455	3	the	the	DET
ftr-336	1455	4	geographic	geographic	ADJ
ftr-336	1455	5	area	area	NOUN
ftr-336	1455	6	;	;	PUNCT
ftr-336	1455	7	and	and	CCONJ
ftr-336	1455	8	any	any	DET
ftr-336	1455	9	extraordinary	extraordinary	ADJ
ftr-336	1455	10	circumstances	circumstance	NOUN
ftr-336	1455	11	.	.	PUNCT
ftr-336	1456	1	therefore	therefore	ADV
ftr-336	1456	2	,	,	PUNCT
ftr-336	1456	3	when	when	SCONJ
ftr-336	1456	4	one	one	NUM
ftr-336	1456	5	critic	critic	NOUN
ftr-336	1456	6	of	of	ADP
ftr-336	1456	7	the	the	DET
ftr-336	1456	8	current	current	ADJ
ftr-336	1456	9	innocent	innocent	ADJ
ftr-336	1456	10	spouse	spouse	NOUN
ftr-336	1456	11	relief	relief	NOUN
ftr-336	1456	12	stated	state	VERB
ftr-336	1456	13	that	that	SCONJ
ftr-336	1456	14	failing	fail	VERB
ftr-336	1456	15	to	to	PART
ftr-336	1456	16	find	find	VERB
ftr-336	1456	17	economic	economic	ADJ
ftr-336	1456	18	hardship	hardship	NOUN
ftr-336	1456	19	is	be	AUX
ftr-336	1456	20	“	"	PUNCT
ftr-336	1456	21	in	in	ADP
ftr-336	1456	22	essence	essence	NOUN
ftr-336	1456	23	determining	determine	VERB
ftr-336	1456	24	that	that	SCONJ
ftr-336	1456	25	she	she	PRON
ftr-336	1456	26	would	would	AUX
ftr-336	1456	27	have	have	VERB
ftr-336	1456	28	no	no	DET
ftr-336	1456	29	trouble	trouble	NOUN
ftr-336	1456	30	paying	pay	VERB
ftr-336	1456	31	the	the	DET
ftr-336	1456	32	tax	tax	NOUN
ftr-336	1456	33	,	,	PUNCT
ftr-336	1456	34	”	"	PUNCT
ftr-336	1456	35	that	that	PRON
ftr-336	1456	36	is	be	AUX
ftr-336	1456	37	not	not	PART
ftr-336	1456	38	the	the	DET
ftr-336	1456	39	measure	measure	NOUN
ftr-336	1456	40	of	of	ADP
ftr-336	1456	41	economic	economic	ADJ
ftr-336	1456	42	hardship.260	hardship.260	NOUN
ftr-336	1456	43	the	the	DET
ftr-336	1456	44	issue	issue	NOUN
ftr-336	1456	45	of	of	ADP
ftr-336	1456	46	economic	economic	ADJ
ftr-336	1456	47	hardship	hardship	NOUN
ftr-336	1456	48	was	be	AUX
ftr-336	1456	49	raised	raise	VERB
ftr-336	1456	50	in	in	ADP
ftr-336	1456	51	187	187	NUM
ftr-336	1456	52	of	of	ADP
ftr-336	1456	53	the	the	DET
ftr-336	1456	54	section	section	NOUN
ftr-336	1456	55	6015	6015	NUM
ftr-336	1456	56	cases	case	NOUN
ftr-336	1456	57	,	,	PUNCT
ftr-336	1456	58	but	but	CCONJ
ftr-336	1456	59	of	of	ADP
ftr-336	1456	60	the	the	DET
ftr-336	1456	61	seventy	seventy	NUM
ftr-336	1456	62	-	-	PUNCT
ftr-336	1456	63	two	two	NUM
ftr-336	1456	64	cases	case	NOUN
ftr-336	1456	65	granting	grant	VERB
ftr-336	1456	66	relief	relief	NOUN
ftr-336	1456	67	at	at	ADP
ftr-336	1456	68	least	least	ADJ
ftr-336	1456	69	in	in	ADP
ftr-336	1456	70	part	part	NOUN
ftr-336	1456	71	on	on	ADP
ftr-336	1456	72	equitable	equitable	ADJ
ftr-336	1456	73	grounds	ground	NOUN
ftr-336	1456	74	,	,	PUNCT
ftr-336	1456	75	22.2	22.2	NUM
ftr-336	1456	76	percent	percent	NOUN
ftr-336	1456	77	,	,	PUNCT
ftr-336	1456	78	the	the	DET
ftr-336	1456	79	court	court	NOUN
ftr-336	1456	80	did	do	AUX
ftr-336	1456	81	not	not	PART
ftr-336	1456	82	mention	mention	VERB
ftr-336	1456	83	economic	economic	ADJ
ftr-336	1456	84	hardship.261	hardship.261	NOUN
ftr-336	1456	85	however	however	ADV
ftr-336	1456	86	,	,	PUNCT
ftr-336	1456	87	as	as	SCONJ
ftr-336	1456	88	shown	show	VERB
ftr-336	1456	89	in	in	ADP
ftr-336	1456	90	the	the	DET
ftr-336	1456	91	following	follow	VERB
ftr-336	1456	92	chart	chart	NOUN
ftr-336	1456	93	,	,	PUNCT
ftr-336	1456	94	when	when	SCONJ
ftr-336	1456	95	judges	judge	NOUN
ftr-336	1456	96	found	find	VERB
ftr-336	1456	97	economic	economic	ADJ
ftr-336	1456	98	hardship	hardship	NOUN
ftr-336	1456	99	,	,	PUNCT
ftr-336	1456	100	it	it	PRON
ftr-336	1456	101	was	be	AUX
ftr-336	1456	102	a	a	DET
ftr-336	1456	103	strong	strong	ADJ
ftr-336	1456	104	factor	factor	NOUN
ftr-336	1456	105	in	in	ADP
ftr-336	1456	106	favor	favor	NOUN
ftr-336	1456	107	of	of	ADP
ftr-336	1456	108	relief	relief	NOUN
ftr-336	1456	109	.	.	PUNCT
ftr-336	1457	1	economic	economic	ADJ
ftr-336	1457	2	hardship	hardship	NOUN
ftr-336	1457	3	found	find	VERB
ftr-336	1457	4	not	not	PART
ftr-336	1457	5	find	find	VERB
ftr-336	1457	6	irs	irs	PROPN
ftr-336	1457	7	conceded	concede	VERB
ftr-336	1457	8	requesting	request	VERB
ftr-336	1457	9	spouse	spouse	NOUN
ftr-336	1457	10	conceded	concede	VERB
ftr-336	1457	11	not	not	PART
ftr-336	1457	12	enough	enough	ADJ
ftr-336	1457	13	evidence	evidence	NOUN
ftr-336	1457	14	neutral	neutral	ADJ
ftr-336	1457	15	or	or	CCONJ
ftr-336	1457	16	no	no	DET
ftr-336	1457	17	conclusion	conclusion	NOUN
ftr-336	1457	18	number	number	NOUN
ftr-336	1457	19	of	of	ADP
ftr-336	1457	20	cases	case	NOUN
ftr-336	1457	21	40	40	NUM
ftr-336	1457	22	42	42	NUM
ftr-336	1457	23	5	5	NUM
ftr-336	1457	24	9	9	NUM
ftr-336	1457	25	85	85	NUM
ftr-336	1457	26	6	6	NUM
ftr-336	1457	27	percentage	percentage	NOUN
ftr-336	1457	28	of	of	ADP
ftr-336	1457	29	cases	case	NOUN
ftr-336	1457	30	21.4	21.4	NUM
ftr-336	1457	31	%	%	NOUN
ftr-336	1457	32	22.5	22.5	NUM
ftr-336	1457	33	%	%	NOUN
ftr-336	1457	34	2.7	2.7	NUM
ftr-336	1457	35	%	%	NOUN
ftr-336	1457	36	4.8	4.8	NUM
ftr-336	1457	37	%	%	NOUN
ftr-336	1457	38	45.5	45.5	NUM
ftr-336	1457	39	%	%	NOUN
ftr-336	1457	40	3.2	3.2	NUM
ftr-336	1457	41	%	%	NOUN
ftr-336	1457	42	number	number	NOUN
ftr-336	1457	43	of	of	ADP
ftr-336	1457	44	win	win	NOUN
ftr-336	1457	45	37	37	NUM
ftr-336	1457	46	7	7	NUM
ftr-336	1457	47	3	3	NUM
ftr-336	1457	48	2	2	NUM
ftr-336	1457	49	11	11	NUM
ftr-336	1457	50	2	2	NUM
ftr-336	1457	51	winning	win	VERB
ftr-336	1457	52	percentage	percentage	NOUN
ftr-336	1457	53	92.5	92.5	NUM
ftr-336	1457	54	%	%	NOUN
ftr-336	1457	55	16.7	16.7	NUM
ftr-336	1457	56	%	%	NOUN
ftr-336	1457	57	60.0	60.0	NUM
ftr-336	1457	58	%	%	NOUN
ftr-336	1457	59	22.2	22.2	NUM
ftr-336	1457	60	%	%	NOUN
ftr-336	1457	61	12.9	12.9	NUM
ftr-336	1457	62	%	%	NOUN
ftr-336	1457	63	33.3	33.3	NUM
ftr-336	1457	64	%	%	NOUN
ftr-336	1457	65	in	in	ADP
ftr-336	1457	66	order	order	NOUN
ftr-336	1457	67	for	for	ADP
ftr-336	1457	68	a	a	DET
ftr-336	1457	69	requesting	request	VERB
ftr-336	1457	70	spouse	spouse	NOUN
ftr-336	1457	71	to	to	PART
ftr-336	1457	72	establish	establish	VERB
ftr-336	1457	73	that	that	DET
ftr-336	1457	74	imposition	imposition	NOUN
ftr-336	1457	75	of	of	ADP
ftr-336	1457	76	liability	liability	NOUN
ftr-336	1457	77	would	would	AUX
ftr-336	1457	78	create	create	VERB
ftr-336	1457	79	an	an	DET
ftr-336	1457	80	economic	economic	ADJ
ftr-336	1457	81	hardship	hardship	NOUN
ftr-336	1457	82	,	,	PUNCT
ftr-336	1457	83	evidence	evidence	NOUN
ftr-336	1457	84	of	of	ADP
ftr-336	1457	85	the	the	DET
ftr-336	1457	86	requesting	request	VERB
ftr-336	1457	87	spouse	spouse	NOUN
ftr-336	1457	88	’s	’s	PART
ftr-336	1457	89	financial	financial	ADJ
ftr-336	1457	90	situation	situation	NOUN
ftr-336	1457	91	must	must	AUX
ftr-336	1457	92	be	be	AUX
ftr-336	1457	93	presented	present	VERB
ftr-336	1457	94	.	.	PUNCT
ftr-336	1458	1	in	in	ADP
ftr-336	1458	2	44.9	44.9	NUM
ftr-336	1458	3	percent	percent	NOUN
ftr-336	1458	4	of	of	ADP
ftr-336	1458	5	the	the	DET
ftr-336	1458	6	cases	case	NOUN
ftr-336	1458	7	raising	raise	VERB
ftr-336	1458	8	the	the	DET
ftr-336	1458	9	issue	issue	NOUN
ftr-336	1458	10	of	of	ADP
ftr-336	1458	11	economic	economic	ADJ
ftr-336	1458	12	hardship	hardship	NOUN
ftr-336	1458	13	,	,	PUNCT
ftr-336	1458	14	the	the	DET
ftr-336	1458	15	court	court	NOUN
ftr-336	1458	16	noted	note	VERB
ftr-336	1458	17	that	that	SCONJ
ftr-336	1458	18	the	the	DET
ftr-336	1458	19	requesting	request	VERB
ftr-336	1458	20	spouse	spouse	NOUN
ftr-336	1458	21	did	do	AUX
ftr-336	1458	22	not	not	PART
ftr-336	1458	23	offer	offer	VERB
ftr-336	1458	24	sufficient	sufficient	ADJ
ftr-336	1458	25	evidence	evidence	NOUN
ftr-336	1458	26	to	to	PART
ftr-336	1458	27	support	support	VERB
ftr-336	1458	28	a	a	DET
ftr-336	1458	29	claim	claim	NOUN
ftr-336	1458	30	of	of	ADP
ftr-336	1458	31	hardship	hardship	NOUN
ftr-336	1458	32	.	.	PUNCT
ftr-336	1459	1	it	it	PRON
ftr-336	1459	2	was	be	AUX
ftr-336	1459	3	insufficient	insufficient	ADJ
ftr-336	1459	4	when	when	SCONJ
ftr-336	1459	5	one	one	NUM
ftr-336	1459	6	requesting	request	VERB
ftr-336	1459	7	spouse	spouse	NOUN
ftr-336	1459	8	argued	argue	VERB
ftr-336	1459	9	,	,	PUNCT
ftr-336	1459	10	“	"	PUNCT
ftr-336	1459	11	it	it	PRON
ftr-336	1459	12	is	be	AUX
ftr-336	1459	13	simply	simply	ADV
ftr-336	1459	14	baffling	baffle	VERB
ftr-336	1459	15	that	that	PRON
ftr-336	1459	16	respondent	respondent	NOUN
ftr-336	1459	17	can	can	AUX
ftr-336	1459	18	not	not	PART
ftr-336	1459	19	determine	determine	VERB
ftr-336	1459	20	for	for	ADP
ftr-336	1459	21	itself	itself	PRON
ftr-336	1459	22	that	that	DET
ftr-336	1459	23	petitioner	petitioner	NOUN
ftr-336	1459	24	would	would	AUX
ftr-336	1459	25	suffer	suffer	VERB
ftr-336	1459	26	economic	economic	ADJ
ftr-336	1459	27	hardship	hardship	NOUN
ftr-336	1459	28	if	if	SCONJ
ftr-336	1459	29	relief	relief	NOUN
ftr-336	1459	30	from	from	ADP
ftr-336	1459	31	joint	joint	ADJ
ftr-336	1459	32	and	and	CCONJ
ftr-336	1459	33	several	several	ADJ
ftr-336	1459	34	liability	liability	NOUN
ftr-336	1459	35	is	be	AUX
ftr-336	1459	36	not	not	PART
ftr-336	1459	37	granted	grant	VERB
ftr-336	1459	38	when	when	SCONJ
ftr-336	1459	39	it	it	PRON
ftr-336	1459	40	was	be	AUX
ftr-336	1459	41	garnishing	garnish	VERB
ftr-336	1459	42	$	$	SYM
ftr-336	1459	43	557.45	557.45	NUM
ftr-336	1459	44	from	from	ADP
ftr-336	1459	45	her	her	PRON
ftr-336	1459	46	paychecks	paycheck	NOUN
ftr-336	1459	47	leaving	leave	VERB
ftr-336	1459	48	her	she	PRON
ftr-336	1459	49	a	a	DET
ftr-336	1459	50	paltry	paltry	NOUN
ftr-336	1459	51	$	$	SYM
ftr-336	1459	52	356.55	356.55	NUM
ftr-336	1459	53	for	for	ADP
ftr-336	1459	54	two	two	NUM
ftr-336	1459	55	(	(	PUNCT
ftr-336	1459	56	2	2	NUM
ftr-336	1459	57	)	)	PUNCT
ftr-336	1459	58	weeks	week	NOUN
ftr-336	1459	59	take	take	VERB
ftr-336	1459	60	home	home	NOUN
ftr-336	1459	61	pay	pay	NOUN
ftr-336	1459	62	.	.	PUNCT
ftr-336	1460	1	”262	”262	NOUN
ftr-336	1460	2	similarly	similarly	ADV
ftr-336	1460	3	,	,	PUNCT
ftr-336	1460	4	hardship	hardship	NOUN
ftr-336	1460	5	was	be	AUX
ftr-336	1460	6	not	not	PART
ftr-336	1460	7	established	establish	VERB
ftr-336	1460	8	when	when	SCONJ
ftr-336	1460	9	a	a	DET
ftr-336	1460	10	wife	wife	NOUN
ftr-336	1460	11	claimed	claim	VERB
ftr-336	1460	12	that	that	SCONJ
ftr-336	1460	13	if	if	SCONJ
ftr-336	1460	14	all	all	PRON
ftr-336	1460	15	of	of	ADP
ftr-336	1460	16	her	her	PRON
ftr-336	1460	17	assets	asset	NOUN
ftr-336	1460	18	were	be	AUX
ftr-336	1460	19	liquidated	liquidate	VERB
ftr-336	1460	20	and	and	CCONJ
ftr-336	1460	21	paid	pay	VERB
ftr-336	1460	22	towards	towards	ADP
ftr-336	1460	23	the	the	DET
ftr-336	1460	24	assessment	assessment	NOUN
ftr-336	1460	25	,	,	PUNCT
ftr-336	1460	26	the	the	DET
ftr-336	1460	27	couple	couple	NOUN
ftr-336	1460	28	would	would	AUX
ftr-336	1460	29	still	still	ADV
ftr-336	1460	30	owe	owe	VERB
ftr-336	1460	31	more	more	ADJ
ftr-336	1460	32	than	than	ADP
ftr-336	1460	33	$	$	SYM
ftr-336	1460	34	1	1	NUM
ftr-336	1460	35	million	million	NUM
ftr-336	1460	36	in	in	ADP
ftr-336	1460	37	taxes	taxis	NOUN
ftr-336	1460	38	or	or	CCONJ
ftr-336	1460	39	when	when	SCONJ
ftr-336	1460	40	another	another	DET
ftr-336	1460	41	wife	wife	NOUN
ftr-336	1460	42	argued	argue	VERB
ftr-336	1460	43	that	that	SCONJ
ftr-336	1460	44	the	the	DET
ftr-336	1460	45	economic	economic	ADJ
ftr-336	1460	46	hardship	hardship	NOUN
ftr-336	1460	47	factor	factor	NOUN
ftr-336	1460	48	was	be	AUX
ftr-336	1460	49	“	"	PUNCT
ftr-336	1460	50	discriminatory	discriminatory	ADJ
ftr-336	1460	51	and	and	CCONJ
ftr-336	1460	52	unconstitutional	unconstitutional	ADJ
ftr-336	1460	53	.	.	PUNCT
ftr-336	1461	1	”263	”263	ADP
ftr-336	1461	2	260	260	NUM
ftr-336	1461	3	.	.	PUNCT
ftr-336	1462	1	schumacher	schumacher	PROPN
ftr-336	1462	2	,	,	PUNCT
ftr-336	1462	3	administrative	administrative	ADJ
ftr-336	1462	4	process	process	NOUN
ftr-336	1462	5	,	,	PUNCT
ftr-336	1462	6	supra	supra	PROPN
ftr-336	1462	7	note	note	NOUN
ftr-336	1462	8	98	98	NUM
ftr-336	1462	9	;	;	PUNCT
ftr-336	1462	10	commissioner	commissioner	NOUN
ftr-336	1462	11	v.	v.	PROPN
ftr-336	1462	12	neal	neal	PROPN
ftr-336	1462	13	,	,	PUNCT
ftr-336	1462	14	557	557	NUM
ftr-336	1462	15	f.3d	f.3d	NUM
ftr-336	1462	16	1262	1262	NUM
ftr-336	1462	17	,	,	PUNCT
ftr-336	1462	18	1278	1278	NUM
ftr-336	1462	19	(	(	PUNCT
ftr-336	1462	20	2009	2009	NUM
ftr-336	1462	21	)	)	PUNCT
ftr-336	1462	22	;	;	PUNCT
ftr-336	1462	23	alt	alt	ADJ
ftr-336	1462	24	,	,	PUNCT
ftr-336	1462	25	101	101	NUM
ftr-336	1462	26	fed	fed	PROPN
ftr-336	1462	27	.	.	PUNCT
ftr-336	1463	1	appx	appx	PROPN
ftr-336	1463	2	.	.	PUNCT
ftr-336	1464	1	at	at	ADP
ftr-336	1464	2	44	44	NUM
ftr-336	1464	3	.	.	PUNCT
ftr-336	1464	4	261	261	NUM
ftr-336	1464	5	.	.	PUNCT
ftr-336	1465	1	although	although	SCONJ
ftr-336	1465	2	more	more	ADJ
ftr-336	1465	3	cases	case	NOUN
ftr-336	1465	4	defined	define	VERB
ftr-336	1465	5	economic	economic	ADJ
ftr-336	1465	6	hardship	hardship	NOUN
ftr-336	1465	7	under	under	ADP
ftr-336	1465	8	section	section	NOUN
ftr-336	1465	9	6015(f	6015(f	NUM
ftr-336	1465	10	)	)	PUNCT
ftr-336	1465	11	than	than	ADP
ftr-336	1465	12	under	under	ADP
ftr-336	1465	13	section	section	NOUN
ftr-336	1465	14	6015(b	6015(b	PROPN
ftr-336	1465	15	)	)	PUNCT
ftr-336	1465	16	,	,	PUNCT
ftr-336	1465	17	there	there	PRON
ftr-336	1465	18	was	be	VERB
ftr-336	1465	19	no	no	DET
ftr-336	1465	20	meaningful	meaningful	ADJ
ftr-336	1465	21	difference	difference	NOUN
ftr-336	1465	22	in	in	ADP
ftr-336	1465	23	the	the	DET
ftr-336	1465	24	interpretation	interpretation	NOUN
ftr-336	1465	25	of	of	ADP
ftr-336	1465	26	the	the	DET
ftr-336	1465	27	factor	factor	NOUN
ftr-336	1465	28	if	if	SCONJ
ftr-336	1465	29	the	the	DET
ftr-336	1465	30	case	case	NOUN
ftr-336	1465	31	was	be	AUX
ftr-336	1465	32	won	win	VERB
ftr-336	1465	33	under	under	ADP
ftr-336	1465	34	one	one	NUM
ftr-336	1465	35	or	or	CCONJ
ftr-336	1465	36	the	the	DET
ftr-336	1465	37	other	other	ADJ
ftr-336	1465	38	.	.	PUNCT
ftr-336	1466	1	262	262	NUM
ftr-336	1466	2	.	.	PUNCT
ftr-336	1466	3	ware	ware	VERB
ftr-336	1466	4	v.	v.	ADP
ftr-336	1466	5	commissioner	commissioner	NOUN
ftr-336	1466	6	,	,	PUNCT
ftr-336	1466	7	93	93	NUM
ftr-336	1466	8	t.c.m	t.c.m	NOUN
ftr-336	1466	9	.	.	PUNCT
ftr-336	1467	1	(	(	PUNCT
ftr-336	1467	2	cch	cch	PROPN
ftr-336	1467	3	)	)	PUNCT
ftr-336	1467	4	1196	1196	NUM
ftr-336	1467	5	,	,	PUNCT
ftr-336	1467	6	1198	1198	NUM
ftr-336	1467	7	,	,	PUNCT
ftr-336	1467	8	t.c.m	t.c.m	INTJ
ftr-336	1467	9	.	.	PUNCT
ftr-336	1468	1	(	(	PUNCT
ftr-336	1468	2	ria	ria	PROPN
ftr-336	1468	3	)	)	PUNCT
ftr-336	1468	4	¶	¶	NOUN
ftr-336	1468	5	2007	2007	NUM
ftr-336	1468	6	-	-	SYM
ftr-336	1468	7	112	112	NUM
ftr-336	1468	8	at	at	ADP
ftr-336	1468	9	789	789	NUM
ftr-336	1468	10	(	(	PUNCT
ftr-336	1468	11	2007	2007	NUM
ftr-336	1468	12	)	)	PUNCT
ftr-336	1468	13	.	.	PUNCT
ftr-336	1469	1	263	263	NUM
ftr-336	1469	2	.	.	PUNCT
ftr-336	1470	1	chou	chou	PROPN
ftr-336	1470	2	v.	v.	PROPN
ftr-336	1470	3	commissioner	commissioner	PROPN
ftr-336	1470	4	,	,	PUNCT
ftr-336	1470	5	93	93	NUM
ftr-336	1470	6	t.c.m	t.c.m	NOUN
ftr-336	1470	7	.	.	PUNCT
ftr-336	1471	1	(	(	PUNCT
ftr-336	1471	2	cch	cch	NOUN
ftr-336	1471	3	)	)	PUNCT
ftr-336	1471	4	1152	1152	NUM
ftr-336	1471	5	,	,	PUNCT
ftr-336	1471	6	1158	1158	NUM
ftr-336	1471	7	,	,	PUNCT
ftr-336	1471	8	t.c.m	t.c.m	INTJ
ftr-336	1471	9	.	.	PUNCT
ftr-336	1472	1	(	(	PUNCT
ftr-336	1472	2	ria	ria	PROPN
ftr-336	1472	3	)	)	PUNCT
ftr-336	1472	4	¶	¶	NOUN
ftr-336	1472	5	2007	2007	NUM
ftr-336	1472	6	-	-	SYM
ftr-336	1472	7	102	102	NUM
ftr-336	1472	8	at	at	ADP
ftr-336	1472	9	732	732	NUM
ftr-336	1472	10	(	(	PUNCT
ftr-336	1472	11	2007	2007	NUM
ftr-336	1472	12	)	)	PUNCT
ftr-336	1472	13	;	;	PUNCT
ftr-336	1472	14	demirjian	demirjian	PROPN
ftr-336	1472	15	v.	v.	PROPN
ftr-336	1472	16	commissioner	commissioner	PROPN
ftr-336	1472	17	,	,	PUNCT
ftr-336	1472	18	87	87	NUM
ftr-336	1472	19	t.c.m	t.c.m	NOUN
ftr-336	1472	20	.	.	PUNCT
ftr-336	1473	1	(	(	PUNCT
ftr-336	1473	2	cch	cch	NOUN
ftr-336	1473	3	)	)	PUNCT
ftr-336	1473	4	841	841	NUM
ftr-336	1473	5	,	,	PUNCT
ftr-336	1473	6	844	844	NUM
ftr-336	1473	7	,	,	PUNCT
ftr-336	1473	8	2012	2012	NUM
ftr-336	1473	9	]	]	PUNCT
ftr-336	1473	10	empirical	empirical	ADJ
ftr-336	1473	11	study	study	NOUN
ftr-336	1473	12	of	of	ADP
ftr-336	1473	13	innocent	innocent	ADJ
ftr-336	1473	14	spouse	spouse	NOUN
ftr-336	1473	15	relief	relief	NOUN
ftr-336	1473	16	687	687	NUM
ftr-336	1473	17	there	there	PRON
ftr-336	1473	18	is	be	VERB
ftr-336	1473	19	,	,	PUNCT
ftr-336	1473	20	however	however	ADV
ftr-336	1473	21	,	,	PUNCT
ftr-336	1473	22	no	no	DET
ftr-336	1473	23	more	more	ADV
ftr-336	1473	24	definitive	definitive	ADJ
ftr-336	1473	25	rule	rule	NOUN
ftr-336	1473	26	defining	define	VERB
ftr-336	1473	27	economic	economic	ADJ
ftr-336	1473	28	hardship	hardship	NOUN
ftr-336	1473	29	than	than	ADP
ftr-336	1473	30	that	that	PRON
ftr-336	1473	31	provided	provide	VERB
ftr-336	1473	32	by	by	ADP
ftr-336	1473	33	the	the	DET
ftr-336	1473	34	regulations	regulation	NOUN
ftr-336	1473	35	.	.	PUNCT
ftr-336	1474	1	the	the	DET
ftr-336	1474	2	national	national	PROPN
ftr-336	1474	3	taxpayer	taxpayer	PROPN
ftr-336	1474	4	advocate	advocate	NOUN
ftr-336	1474	5	reported	report	VERB
ftr-336	1474	6	that	that	SCONJ
ftr-336	1474	7	65	65	NUM
ftr-336	1474	8	percent	percent	NOUN
ftr-336	1474	9	of	of	ADP
ftr-336	1474	10	those	those	PRON
ftr-336	1474	11	requesting	request	VERB
ftr-336	1474	12	relief	relief	NOUN
ftr-336	1474	13	make	make	VERB
ftr-336	1474	14	less	less	ADJ
ftr-336	1474	15	than	than	ADP
ftr-336	1474	16	$	$	SYM
ftr-336	1474	17	30,000	30,000	NUM
ftr-336	1474	18	per	per	ADP
ftr-336	1474	19	year.264	year.264	NOUN
ftr-336	1474	20	that	that	PRON
ftr-336	1474	21	information	information	NOUN
ftr-336	1474	22	is	be	AUX
ftr-336	1474	23	unconfirmed	unconfirmed	ADJ
ftr-336	1474	24	by	by	ADP
ftr-336	1474	25	the	the	DET
ftr-336	1474	26	opinions	opinion	NOUN
ftr-336	1474	27	.	.	PUNCT
ftr-336	1475	1	however	however	ADV
ftr-336	1475	2	,	,	PUNCT
ftr-336	1475	3	some	some	DET
ftr-336	1475	4	amount	amount	NOUN
ftr-336	1475	5	of	of	ADP
ftr-336	1475	6	annual	annual	ADJ
ftr-336	1475	7	earnings	earning	NOUN
ftr-336	1475	8	might	might	AUX
ftr-336	1475	9	make	make	VERB
ftr-336	1475	10	it	it	PRON
ftr-336	1475	11	impossible	impossible	ADJ
ftr-336	1475	12	to	to	PART
ftr-336	1475	13	be	be	AUX
ftr-336	1475	14	too	too	ADV
ftr-336	1475	15	heavily	heavily	ADV
ftr-336	1475	16	burdened	burden	VERB
ftr-336	1475	17	.	.	PUNCT
ftr-336	1476	1	in	in	ADP
ftr-336	1476	2	feldman	feldman	PROPN
ftr-336	1476	3	v.	v.	ADP
ftr-336	1476	4	commissioner,265	commissioner,265	PROPN
ftr-336	1476	5	the	the	DET
ftr-336	1476	6	court	court	NOUN
ftr-336	1476	7	found	find	VERB
ftr-336	1476	8	that	that	SCONJ
ftr-336	1476	9	an	an	DET
ftr-336	1476	10	attorney	attorney	NOUN
ftr-336	1476	11	earning	earn	VERB
ftr-336	1476	12	$	$	SYM
ftr-336	1476	13	130,000	130,000	NUM
ftr-336	1476	14	per	per	ADP
ftr-336	1476	15	year	year	NOUN
ftr-336	1476	16	was	be	AUX
ftr-336	1476	17	“	"	PUNCT
ftr-336	1476	18	totally	totally	ADV
ftr-336	1476	19	dissimilar	dissimilar	ADJ
ftr-336	1476	20	from	from	ADP
ftr-336	1476	21	other	other	ADJ
ftr-336	1476	22	requesting	request	VERB
ftr-336	1476	23	spouses	spouse	NOUN
ftr-336	1476	24	,	,	PUNCT
ftr-336	1476	25	who	who	PRON
ftr-336	1476	26	were	be	AUX
ftr-336	1476	27	living	live	VERB
ftr-336	1476	28	at	at	ADP
ftr-336	1476	29	or	or	CCONJ
ftr-336	1476	30	near	near	ADP
ftr-336	1476	31	poverty	poverty	NOUN
ftr-336	1476	32	level	level	NOUN
ftr-336	1476	33	at	at	ADP
ftr-336	1476	34	the	the	DET
ftr-336	1476	35	time	time	NOUN
ftr-336	1476	36	of	of	ADP
ftr-336	1476	37	their	their	PRON
ftr-336	1476	38	request	request	NOUN
ftr-336	1476	39	.	.	PUNCT
ftr-336	1477	1	”266	”266	PUNCT
ftr-336	1477	2	in	in	ADP
ftr-336	1477	3	schepers	scheper	NOUN
ftr-336	1477	4	v.	v.	ADP
ftr-336	1477	5	commissioner,267	commissioner,267	VERB
ftr-336	1477	6	the	the	DET
ftr-336	1477	7	requesting	request	VERB
ftr-336	1477	8	spouse	spouse	NOUN
ftr-336	1477	9	complained	complain	VERB
ftr-336	1477	10	that	that	SCONJ
ftr-336	1477	11	he	he	PRON
ftr-336	1477	12	would	would	AUX
ftr-336	1477	13	be	be	AUX
ftr-336	1477	14	required	require	VERB
ftr-336	1477	15	to	to	PART
ftr-336	1477	16	work	work	VERB
ftr-336	1477	17	until	until	SCONJ
ftr-336	1477	18	he	he	PRON
ftr-336	1477	19	was	be	AUX
ftr-336	1477	20	seventy	seventy	NUM
ftr-336	1477	21	-	-	PUNCT
ftr-336	1477	22	five	five	NUM
ftr-336	1477	23	to	to	PART
ftr-336	1477	24	pay	pay	VERB
ftr-336	1477	25	off	off	ADP
ftr-336	1477	26	the	the	DET
ftr-336	1477	27	liability	liability	NOUN
ftr-336	1477	28	.	.	PUNCT
ftr-336	1478	1	the	the	DET
ftr-336	1478	2	court	court	NOUN
ftr-336	1478	3	dismissed	dismiss	VERB
ftr-336	1478	4	this	this	DET
ftr-336	1478	5	concern	concern	NOUN
ftr-336	1478	6	,	,	PUNCT
ftr-336	1478	7	finding	find	VERB
ftr-336	1478	8	that	that	SCONJ
ftr-336	1478	9	collection	collection	NOUN
ftr-336	1478	10	would	would	AUX
ftr-336	1478	11	likely	likely	ADV
ftr-336	1478	12	be	be	AUX
ftr-336	1478	13	confined	confine	VERB
ftr-336	1478	14	to	to	ADP
ftr-336	1478	15	the	the	DET
ftr-336	1478	16	ten	ten	NUM
ftr-336	1478	17	-	-	PUNCT
ftr-336	1478	18	year	year	NOUN
ftr-336	1478	19	collection	collection	NOUN
ftr-336	1478	20	period	period	NOUN
ftr-336	1478	21	and	and	CCONJ
ftr-336	1478	22	the	the	DET
ftr-336	1478	23	requesting	request	VERB
ftr-336	1478	24	spouse	spouse	NOUN
ftr-336	1478	25	would	would	AUX
ftr-336	1478	26	therefore	therefore	ADV
ftr-336	1478	27	not	not	PART
ftr-336	1478	28	suffer	suffer	VERB
ftr-336	1478	29	unduly	unduly	ADV
ftr-336	1478	30	.	.	PUNCT
ftr-336	1479	1	the	the	DET
ftr-336	1479	2	relative	relative	ADJ
ftr-336	1479	3	inconsistency	inconsistency	NOUN
ftr-336	1479	4	of	of	ADP
ftr-336	1479	5	the	the	DET
ftr-336	1479	6	application	application	NOUN
ftr-336	1479	7	of	of	ADP
ftr-336	1479	8	the	the	DET
ftr-336	1479	9	treasury	treasury	PROPN
ftr-336	1479	10	department	department	PROPN
ftr-336	1479	11	’s	’s	PART
ftr-336	1479	12	standard	standard	PROPN
ftr-336	1479	13	is	be	AUX
ftr-336	1479	14	illustrated	illustrate	VERB
ftr-336	1479	15	by	by	ADP
ftr-336	1479	16	a	a	DET
ftr-336	1479	17	comparison	comparison	NOUN
ftr-336	1479	18	of	of	ADP
ftr-336	1479	19	rice	rice	NOUN
ftr-336	1479	20	v.	v.	ADP
ftr-336	1479	21	commissioner268	commissioner268	PROPN
ftr-336	1479	22	and	and	CCONJ
ftr-336	1479	23	stephenson	stephenson	PROPN
ftr-336	1479	24	v.	v.	PROPN
ftr-336	1479	25	commissioner.269	commissioner.269	PROPN
ftr-336	1479	26	in	in	ADP
ftr-336	1479	27	rice	rice	NOUN
ftr-336	1479	28	,	,	PUNCT
ftr-336	1479	29	the	the	DET
ftr-336	1479	30	court	court	NOUN
ftr-336	1479	31	argued	argue	VERB
ftr-336	1479	32	that	that	SCONJ
ftr-336	1479	33	the	the	DET
ftr-336	1479	34	wife	wife	NOUN
ftr-336	1479	35	appeared	appear	VERB
ftr-336	1479	36	“	"	PUNCT
ftr-336	1479	37	to	to	PART
ftr-336	1479	38	have	have	VERB
ftr-336	1479	39	the	the	DET
ftr-336	1479	40	ability	ability	NOUN
ftr-336	1479	41	to	to	PART
ftr-336	1479	42	work	work	VERB
ftr-336	1479	43	more	more	ADJ
ftr-336	1479	44	than	than	ADP
ftr-336	1479	45	20	20	NUM
ftr-336	1479	46	hours	hour	NOUN
ftr-336	1479	47	a	a	DET
ftr-336	1479	48	week	week	NOUN
ftr-336	1479	49	and	and	CCONJ
ftr-336	1479	50	to	to	PART
ftr-336	1479	51	earn	earn	VERB
ftr-336	1479	52	more	more	ADJ
ftr-336	1479	53	income	income	NOUN
ftr-336	1479	54	,	,	PUNCT
ftr-336	1479	55	”	"	PUNCT
ftr-336	1479	56	and	and	CCONJ
ftr-336	1479	57	she	she	PRON
ftr-336	1479	58	was	be	AUX
ftr-336	1479	59	not	not	PART
ftr-336	1479	60	granted	grant	VERB
ftr-336	1479	61	relief.270	relief.270	VERB
ftr-336	1479	62	on	on	ADP
ftr-336	1479	63	the	the	DET
ftr-336	1479	64	other	other	ADJ
ftr-336	1479	65	hand	hand	NOUN
ftr-336	1479	66	,	,	PUNCT
ftr-336	1479	67	in	in	ADP
ftr-336	1479	68	stephenson	stephenson	PROPN
ftr-336	1479	69	,	,	PUNCT
ftr-336	1479	70	the	the	DET
ftr-336	1479	71	wife	wife	NOUN
ftr-336	1479	72	was	be	AUX
ftr-336	1479	73	held	hold	VERB
ftr-336	1479	74	to	to	PART
ftr-336	1479	75	face	face	VERB
ftr-336	1479	76	economic	economic	ADJ
ftr-336	1479	77	hardship	hardship	NOUN
ftr-336	1479	78	although	although	SCONJ
ftr-336	1479	79	she	she	PRON
ftr-336	1479	80	had	have	AUX
ftr-336	1479	81	quit	quit	VERB
ftr-336	1479	82	three	three	NUM
ftr-336	1479	83	jobs	job	NOUN
ftr-336	1479	84	.	.	PUNCT
ftr-336	1480	1	although	although	SCONJ
ftr-336	1480	2	one	one	PRON
ftr-336	1480	3	can	can	AUX
ftr-336	1480	4	imagine	imagine	VERB
ftr-336	1480	5	how	how	SCONJ
ftr-336	1480	6	these	these	DET
ftr-336	1480	7	cases	case	NOUN
ftr-336	1480	8	could	could	AUX
ftr-336	1480	9	be	be	AUX
ftr-336	1480	10	reconciled	reconcile	VERB
ftr-336	1480	11	,	,	PUNCT
ftr-336	1480	12	the	the	DET
ftr-336	1480	13	court	court	NOUN
ftr-336	1480	14	did	do	AUX
ftr-336	1480	15	not	not	PART
ftr-336	1480	16	undertake	undertake	VERB
ftr-336	1480	17	that	that	DET
ftr-336	1480	18	informative	informative	ADJ
ftr-336	1480	19	step	step	NOUN
ftr-336	1480	20	that	that	PRON
ftr-336	1480	21	would	would	AUX
ftr-336	1480	22	aid	aid	VERB
ftr-336	1480	23	the	the	DET
ftr-336	1480	24	irs	irs	PROPN
ftr-336	1480	25	in	in	ADP
ftr-336	1480	26	future	future	ADJ
ftr-336	1480	27	applications	application	NOUN
ftr-336	1480	28	of	of	ADP
ftr-336	1480	29	the	the	DET
ftr-336	1480	30	factor	factor	NOUN
ftr-336	1480	31	.	.	PUNCT
ftr-336	1481	1	to	to	PART
ftr-336	1481	2	measure	measure	VERB
ftr-336	1481	3	whether	whether	SCONJ
ftr-336	1481	4	an	an	DET
ftr-336	1481	5	unmitigated	unmitigated	ADJ
ftr-336	1481	6	tax	tax	NOUN
ftr-336	1481	7	burden	burden	NOUN
ftr-336	1481	8	would	would	AUX
ftr-336	1481	9	be	be	AUX
ftr-336	1481	10	crushing	crush	VERB
ftr-336	1481	11	to	to	ADP
ftr-336	1481	12	the	the	DET
ftr-336	1481	13	requesting	request	VERB
ftr-336	1481	14	spouse	spouse	NOUN
ftr-336	1481	15	(	(	PUNCT
ftr-336	1481	16	or	or	CCONJ
ftr-336	1481	17	cause	cause	VERB
ftr-336	1481	18	economic	economic	ADJ
ftr-336	1481	19	hardship	hardship	NOUN
ftr-336	1481	20	)	)	PUNCT
ftr-336	1481	21	,	,	PUNCT
ftr-336	1481	22	courts	court	NOUN
ftr-336	1481	23	generally	generally	ADV
ftr-336	1481	24	require	require	VERB
ftr-336	1481	25	specific	specific	ADJ
ftr-336	1481	26	information	information	NOUN
ftr-336	1481	27	regarding	regard	VERB
ftr-336	1481	28	the	the	DET
ftr-336	1481	29	requesting	request	VERB
ftr-336	1481	30	spouse	spouse	NOUN
ftr-336	1481	31	’s	’s	PART
ftr-336	1481	32	expenses	expense	NOUN
ftr-336	1481	33	and	and	CCONJ
ftr-336	1481	34	income	income	NOUN
ftr-336	1481	35	,	,	PUNCT
ftr-336	1481	36	although	although	SCONJ
ftr-336	1481	37	these	these	DET
ftr-336	1481	38	amounts	amount	NOUN
ftr-336	1481	39	do	do	AUX
ftr-336	1481	40	not	not	PART
ftr-336	1481	41	always	always	ADV
ftr-336	1481	42	have	have	VERB
ftr-336	1481	43	to	to	PART
ftr-336	1481	44	be	be	AUX
ftr-336	1481	45	substantiated.271	substantiated.271	NOUN
ftr-336	1481	46	t.c.m	t.c.m	NOUN
ftr-336	1481	47	.	.	PUNCT
ftr-336	1482	1	(	(	PUNCT
ftr-336	1482	2	ria	ria	PROPN
ftr-336	1482	3	)	)	PUNCT
ftr-336	1482	4	¶	¶	PROPN
ftr-336	1482	5	2004	2004	NUM
ftr-336	1482	6	-	-	SYM
ftr-336	1482	7	22	22	NUM
ftr-336	1482	8	at	at	ADP
ftr-336	1482	9	113	113	NUM
ftr-336	1482	10	(	(	PUNCT
ftr-336	1482	11	2004	2004	NUM
ftr-336	1482	12	)	)	PUNCT
ftr-336	1482	13	.	.	PUNCT
ftr-336	1483	1	but	but	CCONJ
ftr-336	1483	2	see	see	VERB
ftr-336	1483	3	korchack	korchack	PROPN
ftr-336	1483	4	v.	v.	PROPN
ftr-336	1483	5	commissioner	commissioner	NOUN
ftr-336	1483	6	,	,	PUNCT
ftr-336	1483	7	92	92	NUM
ftr-336	1483	8	t.c.m	t.c.m	NOUN
ftr-336	1483	9	.	.	PUNCT
ftr-336	1484	1	(	(	PUNCT
ftr-336	1484	2	cch	cch	PROPN
ftr-336	1484	3	)	)	PUNCT
ftr-336	1484	4	199	199	NUM
ftr-336	1484	5	,	,	PUNCT
ftr-336	1484	6	217	217	NUM
ftr-336	1484	7	,	,	PUNCT
ftr-336	1484	8	t.c.m	t.c.m	INTJ
ftr-336	1484	9	.	.	PUNCT
ftr-336	1485	1	(	(	PUNCT
ftr-336	1485	2	ria	ria	PROPN
ftr-336	1485	3	)	)	PUNCT
ftr-336	1485	4	¶	¶	PROPN
ftr-336	1485	5	2006	2006	NUM
ftr-336	1485	6	-	-	SYM
ftr-336	1485	7	185	185	NUM
ftr-336	1485	8	at	at	ADP
ftr-336	1485	9	1283	1283	NUM
ftr-336	1485	10	(	(	PUNCT
ftr-336	1485	11	2006	2006	NUM
ftr-336	1485	12	)	)	PUNCT
ftr-336	1485	13	.	.	PUNCT
ftr-336	1486	1	264	264	X
ftr-336	1486	2	.	.	PUNCT
ftr-336	1487	1	nta	nta	PROPN
ftr-336	1487	2	,	,	PUNCT
ftr-336	1487	3	2005	2005	NUM
ftr-336	1487	4	annual	annual	ADJ
ftr-336	1487	5	report	report	NOUN
ftr-336	1487	6	,	,	PUNCT
ftr-336	1487	7	supra	supra	PROPN
ftr-336	1487	8	note	note	NOUN
ftr-336	1487	9	93	93	NUM
ftr-336	1487	10	,	,	PUNCT
ftr-336	1487	11	at	at	ADP
ftr-336	1487	12	328	328	NUM
ftr-336	1487	13	.	.	PUNCT
ftr-336	1488	1	265	265	NUM
ftr-336	1488	2	.	.	PUNCT
ftr-336	1489	1	86	86	NUM
ftr-336	1489	2	t.c.m	t.c.m	NOUN
ftr-336	1489	3	.	.	PUNCT
ftr-336	1490	1	(	(	PUNCT
ftr-336	1490	2	cch	cch	NOUN
ftr-336	1490	3	)	)	PUNCT
ftr-336	1490	4	50	50	NUM
ftr-336	1490	5	,	,	PUNCT
ftr-336	1490	6	52	52	NUM
ftr-336	1490	7	,	,	PUNCT
ftr-336	1490	8	t.c.m	t.c.m	INTJ
ftr-336	1490	9	.	.	PUNCT
ftr-336	1491	1	(	(	PUNCT
ftr-336	1491	2	ria	ria	PROPN
ftr-336	1491	3	)	)	PUNCT
ftr-336	1491	4	¶	¶	PROPN
ftr-336	1491	5	2003	2003	NUM
ftr-336	1491	6	-	-	SYM
ftr-336	1491	7	201	201	NUM
ftr-336	1491	8	at	at	ADP
ftr-336	1491	9	1092	1092	NUM
ftr-336	1491	10	(	(	PUNCT
ftr-336	1491	11	2003	2003	NUM
ftr-336	1491	12	)	)	PUNCT
ftr-336	1491	13	.	.	PUNCT
ftr-336	1492	1	266	266	NUM
ftr-336	1492	2	.	.	PUNCT
ftr-336	1493	1	i	i	PRON
ftr-336	1493	2	d.	d.	PROPN
ftr-336	1493	3	267	267	NUM
ftr-336	1493	4	.	.	PUNCT
ftr-336	1493	5	99	99	NUM
ftr-336	1493	6	t.c.m	t.c.m	NOUN
ftr-336	1493	7	.	.	PUNCT
ftr-336	1493	8	(	(	PUNCT
ftr-336	1493	9	cch	cch	NOUN
ftr-336	1493	10	)	)	PUNCT
ftr-336	1493	11	1343	1343	NUM
ftr-336	1493	12	,	,	PUNCT
ftr-336	1493	13	1344	1344	NUM
ftr-336	1493	14	,	,	PUNCT
ftr-336	1493	15	t.c.m	t.c.m	INTJ
ftr-336	1493	16	.	.	PUNCT
ftr-336	1494	1	(	(	PUNCT
ftr-336	1494	2	ria	ria	PROPN
ftr-336	1494	3	)	)	PUNCT
ftr-336	1494	4	¶	¶	PROPN
ftr-336	1494	5	2010	2010	NUM
ftr-336	1494	6	-	-	SYM
ftr-336	1494	7	80	80	NUM
ftr-336	1494	8	at	at	ADP
ftr-336	1494	9	500	500	NUM
ftr-336	1494	10	(	(	PUNCT
ftr-336	1494	11	2010	2010	NUM
ftr-336	1494	12	)	)	PUNCT
ftr-336	1494	13	.	.	PUNCT
ftr-336	1495	1	268	268	NUM
ftr-336	1495	2	.	.	PUNCT
ftr-336	1496	1	t.c	t.c	PROPN
ftr-336	1496	2	.	.	PROPN
ftr-336	1496	3	summ	summ	PROPN
ftr-336	1496	4	.	.	PUNCT
ftr-336	1497	1	op	op	NOUN
ftr-336	1497	2	.	.	PUNCT
ftr-336	1497	3	2008	2008	NUM
ftr-336	1497	4	-	-	SYM
ftr-336	1497	5	69	69	NUM
ftr-336	1497	6	.	.	PUNCT
ftr-336	1498	1	269	269	NUM
ftr-336	1498	2	.	.	PUNCT
ftr-336	1499	1	101	101	NUM
ftr-336	1499	2	t.c.m	t.c.m	NOUN
ftr-336	1499	3	.	.	PUNCT
ftr-336	1500	1	(	(	PUNCT
ftr-336	1500	2	cch	cch	NOUN
ftr-336	1500	3	)	)	PUNCT
ftr-336	1500	4	1048	1048	NUM
ftr-336	1500	5	,	,	PUNCT
ftr-336	1500	6	1050	1050	NUM
ftr-336	1500	7	,	,	PUNCT
ftr-336	1500	8	t.c.m	t.c.m	INTJ
ftr-336	1500	9	.	.	PUNCT
ftr-336	1501	1	(	(	PUNCT
ftr-336	1501	2	ria	ria	PROPN
ftr-336	1501	3	)	)	PUNCT
ftr-336	1501	4	¶	¶	PROPN
ftr-336	1501	5	2011	2011	NUM
ftr-336	1501	6	-	-	SYM
ftr-336	1501	7	16	16	NUM
ftr-336	1501	8	at	at	ADP
ftr-336	1501	9	70	70	NUM
ftr-336	1501	10	(	(	PUNCT
ftr-336	1501	11	2011	2011	NUM
ftr-336	1501	12	)	)	PUNCT
ftr-336	1501	13	.	.	PUNCT
ftr-336	1502	1	270	270	NUM
ftr-336	1502	2	.	.	PUNCT
ftr-336	1503	1	t.c	t.c	PROPN
ftr-336	1503	2	.	.	PROPN
ftr-336	1503	3	summ	summ	PROPN
ftr-336	1503	4	.	.	PUNCT
ftr-336	1504	1	op	op	NOUN
ftr-336	1504	2	.	.	PUNCT
ftr-336	1504	3	2008	2008	NUM
ftr-336	1504	4	-	-	SYM
ftr-336	1504	5	69	69	NUM
ftr-336	1504	6	.	.	PUNCT
ftr-336	1505	1	271	271	NUM
ftr-336	1505	2	.	.	X
ftr-336	1506	1	see	see	VERB
ftr-336	1506	2	,	,	PUNCT
ftr-336	1506	3	e.g.	e.g.	ADV
ftr-336	1506	4	,	,	PUNCT
ftr-336	1506	5	drayer	drayer	NOUN
ftr-336	1506	6	v.	v.	PROPN
ftr-336	1506	7	commissioner	commissioner	PROPN
ftr-336	1506	8	,	,	PUNCT
ftr-336	1506	9	100	100	NUM
ftr-336	1506	10	t.c.m	t.c.m	NOUN
ftr-336	1506	11	.	.	PUNCT
ftr-336	1507	1	(	(	PUNCT
ftr-336	1507	2	cch	cch	NOUN
ftr-336	1507	3	)	)	PUNCT
ftr-336	1507	4	465	465	NUM
ftr-336	1507	5	,	,	PUNCT
ftr-336	1507	6	467–68	467–68	NOUN
ftr-336	1507	7	,	,	PUNCT
ftr-336	1507	8	t.c.m	t.c.m	INTJ
ftr-336	1507	9	.	.	PUNCT
ftr-336	1508	1	(	(	PUNCT
ftr-336	1508	2	ria	ria	PROPN
ftr-336	1508	3	)	)	PUNCT
ftr-336	1508	4	¶	¶	PROPN
ftr-336	1508	5	2010	2010	NUM
ftr-336	1508	6	-	-	SYM
ftr-336	1508	7	257	257	NUM
ftr-336	1508	8	at	at	ADP
ftr-336	1508	9	1550	1550	NUM
ftr-336	1508	10	(	(	PUNCT
ftr-336	1508	11	2010	2010	NUM
ftr-336	1508	12	)	)	PUNCT
ftr-336	1508	13	;	;	PUNCT
ftr-336	1508	14	kosola	kosola	PROPN
ftr-336	1508	15	v.	v.	PROPN
ftr-336	1508	16	commissioner	commissioner	PROPN
ftr-336	1508	17	.	.	PUNCT
ftr-336	1509	1	99	99	NUM
ftr-336	1509	2	t.c.m	t.c.m	NOUN
ftr-336	1509	3	.	.	PUNCT
ftr-336	1510	1	(	(	PUNCT
ftr-336	1510	2	cch	cch	NOUN
ftr-336	1510	3	)	)	PUNCT
ftr-336	1510	4	1141	1141	NUM
ftr-336	1510	5	,	,	PUNCT
ftr-336	1510	6	1145	1145	NUM
ftr-336	1510	7	,	,	PUNCT
ftr-336	1510	8	t.c.m	t.c.m	INTJ
ftr-336	1510	9	.	.	PUNCT
ftr-336	1511	1	(	(	PUNCT
ftr-336	1511	2	ria	ria	PROPN
ftr-336	1511	3	)	)	PUNCT
ftr-336	1511	4	¶	¶	PROPN
ftr-336	1511	5	2010	2010	NUM
ftr-336	1511	6	-	-	SYM
ftr-336	1511	7	34	34	NUM
ftr-336	1511	8	at	at	ADP
ftr-336	1511	9	211	211	NUM
ftr-336	1511	10	(	(	PUNCT
ftr-336	1511	11	2010	2010	NUM
ftr-336	1511	12	)	)	PUNCT
ftr-336	1511	13	.	.	PUNCT
ftr-336	1512	1	although	although	SCONJ
ftr-336	1512	2	the	the	DET
ftr-336	1512	3	1984	1984	NUM
ftr-336	1512	4	version	version	NOUN
ftr-336	1512	5	of	of	ADP
ftr-336	1512	6	relief	relief	NOUN
ftr-336	1512	7	included	include	VERB
ftr-336	1512	8	a	a	DET
ftr-336	1512	9	new	new	ADJ
ftr-336	1512	10	spouse	spouse	NOUN
ftr-336	1512	11	’s	’s	PART
ftr-336	1512	12	income	income	NOUN
ftr-336	1512	13	when	when	SCONJ
ftr-336	1512	14	determining	determine	VERB
ftr-336	1512	15	whether	whether	SCONJ
ftr-336	1512	16	a	a	DET
ftr-336	1512	17	requesting	request	VERB
ftr-336	1512	18	spouse	spouse	NOUN
ftr-336	1512	19	would	would	AUX
ftr-336	1512	20	suffer	suffer	VERB
ftr-336	1512	21	economic	economic	ADJ
ftr-336	1512	22	hardship	hardship	NOUN
ftr-336	1512	23	,	,	PUNCT
ftr-336	1512	24	the	the	DET
ftr-336	1512	25	provision	provision	NOUN
ftr-336	1512	26	was	be	AUX
ftr-336	1512	27	omitted	omit	VERB
ftr-336	1512	28	in	in	ADP
ftr-336	1512	29	1998	1998	NUM
ftr-336	1512	30	.	.	PUNCT
ftr-336	1513	1	i.r.c	i.r.c	NOUN
ftr-336	1513	2	.	.	PUNCT
ftr-336	1514	1	§	§	PROPN
ftr-336	1514	2	6013(e)(4)(d	6013(e)(4)(d	PROPN
ftr-336	1514	3	)	)	PUNCT
ftr-336	1514	4	(	(	PUNCT
ftr-336	1514	5	repealed	repeal	VERB
ftr-336	1514	6	in	in	ADP
ftr-336	1514	7	1998	1998	NUM
ftr-336	1514	8	)	)	PUNCT
ftr-336	1514	9	.	.	PUNCT
ftr-336	1515	1	in	in	ADP
ftr-336	1515	2	farmer	farmer	PROPN
ftr-336	1515	3	v.	v.	PROPN
ftr-336	1515	4	commissioner	commissioner	PROPN
ftr-336	1515	5	,	,	PUNCT
ftr-336	1515	6	the	the	DET
ftr-336	1515	7	court	court	NOUN
ftr-336	1515	8	held	hold	VERB
ftr-336	1515	9	that	that	SCONJ
ftr-336	1515	10	even	even	ADV
ftr-336	1515	11	though	though	SCONJ
ftr-336	1515	12	a	a	DET
ftr-336	1515	13	wife	wife	NOUN
ftr-336	1515	14	had	have	AUX
ftr-336	1515	15	remarried	remarry	VERB
ftr-336	1515	16	,	,	PUNCT
ftr-336	1515	17	there	there	PRON
ftr-336	1515	18	was	be	VERB
ftr-336	1515	19	economic	economic	ADJ
ftr-336	1515	20	hardship	hardship	NOUN
ftr-336	1515	21	because	because	SCONJ
ftr-336	1515	22	the	the	DET
ftr-336	1515	23	wife	wife	NOUN
ftr-336	1515	24	could	could	AUX
ftr-336	1515	25	not	not	PART
ftr-336	1515	26	support	support	VERB
ftr-336	1515	27	herself	herself	PRON
ftr-336	1515	28	out	out	ADP
ftr-336	1515	29	of	of	ADP
ftr-336	1515	30	her	her	PRON
ftr-336	1515	31	own	own	ADJ
ftr-336	1515	32	assets	asset	NOUN
ftr-336	1515	33	.	.	PUNCT
ftr-336	1516	1	93	93	NUM
ftr-336	1516	2	t.c.m	t.c.m	NOUN
ftr-336	1516	3	.	.	PUNCT
ftr-336	1517	1	(	(	PUNCT
ftr-336	1517	2	cch	cch	PROPN
ftr-336	1517	3	)	)	PUNCT
ftr-336	1517	4	1052	1052	NUM
ftr-336	1517	5	,	,	PUNCT
ftr-336	1517	6	1054	1054	NUM
ftr-336	1517	7	,	,	PUNCT
ftr-336	1517	8	t.c.m	t.c.m	INTJ
ftr-336	1517	9	.	.	PUNCT
ftr-336	1518	1	(	(	PUNCT
ftr-336	1518	2	ria	ria	PROPN
ftr-336	1518	3	)	)	PUNCT
ftr-336	1518	4	¶	¶	NOUN
ftr-336	1518	5	2007	2007	NUM
ftr-336	1518	6	-	-	SYM
ftr-336	1518	7	74	74	NUM
ftr-336	1518	8	at	at	ADP
ftr-336	1518	9	581	581	NUM
ftr-336	1518	10	(	(	PUNCT
ftr-336	1518	11	2007	2007	NUM
ftr-336	1518	12	)	)	PUNCT
ftr-336	1518	13	.	.	PUNCT
ftr-336	1519	1	similarly	similarly	ADV
ftr-336	1519	2	,	,	PUNCT
ftr-336	1519	3	the	the	DET
ftr-336	1519	4	court	court	NOUN
ftr-336	1519	5	would	would	AUX
ftr-336	1519	6	not	not	PART
ftr-336	1519	7	688	688	NUM
ftr-336	1519	8	florid	florid	ADJ
ftr-336	1519	9	tax	tax	NOUN
ftr-336	1519	10	review	review	NOUN
ftr-336	1519	11	[	[	X
ftr-336	1519	12	vol.12:8	vol.12:8	PROPN
ftr-336	1519	13	nevertheless	nevertheless	ADV
ftr-336	1519	14	,	,	PUNCT
ftr-336	1519	15	sufficient	sufficient	ADJ
ftr-336	1519	16	proof	proof	NOUN
ftr-336	1519	17	often	often	ADV
ftr-336	1519	18	requires	require	VERB
ftr-336	1519	19	significant	significant	ADJ
ftr-336	1519	20	disclosure	disclosure	NOUN
ftr-336	1519	21	of	of	ADP
ftr-336	1519	22	personal	personal	ADJ
ftr-336	1519	23	information	information	NOUN
ftr-336	1519	24	.	.	PUNCT
ftr-336	1520	1	when	when	SCONJ
ftr-336	1520	2	a	a	DET
ftr-336	1520	3	requesting	request	VERB
ftr-336	1520	4	wife	wife	NOUN
ftr-336	1520	5	refused	refuse	VERB
ftr-336	1520	6	to	to	PART
ftr-336	1520	7	answer	answer	VERB
ftr-336	1520	8	questions	question	NOUN
ftr-336	1520	9	about	about	ADP
ftr-336	1520	10	her	her	PRON
ftr-336	1520	11	residence	residence	NOUN
ftr-336	1520	12	or	or	CCONJ
ftr-336	1520	13	other	other	ADJ
ftr-336	1520	14	assets	asset	NOUN
ftr-336	1520	15	,	,	PUNCT
ftr-336	1520	16	it	it	PRON
ftr-336	1520	17	was	be	AUX
ftr-336	1520	18	deemed	deem	VERB
ftr-336	1520	19	impossible	impossible	ADJ
ftr-336	1520	20	for	for	SCONJ
ftr-336	1520	21	her	she	PRON
ftr-336	1520	22	to	to	PART
ftr-336	1520	23	suffer	suffer	VERB
ftr-336	1520	24	an	an	DET
ftr-336	1520	25	economic	economic	ADJ
ftr-336	1520	26	hardship.272	hardship.272	NOUN
ftr-336	1520	27	on	on	ADP
ftr-336	1520	28	the	the	DET
ftr-336	1520	29	other	other	ADJ
ftr-336	1520	30	hand	hand	NOUN
ftr-336	1520	31	,	,	PUNCT
ftr-336	1520	32	in	in	ADP
ftr-336	1520	33	one	one	NUM
ftr-336	1520	34	case	case	NOUN
ftr-336	1520	35	where	where	SCONJ
ftr-336	1520	36	abuse	abuse	NOUN
ftr-336	1520	37	was	be	AUX
ftr-336	1520	38	alleged	allege	VERB
ftr-336	1520	39	,	,	PUNCT
ftr-336	1520	40	the	the	DET
ftr-336	1520	41	court	court	NOUN
ftr-336	1520	42	held	hold	VERB
ftr-336	1520	43	that	that	SCONJ
ftr-336	1520	44	when	when	SCONJ
ftr-336	1520	45	a	a	DET
ftr-336	1520	46	wife	wife	NOUN
ftr-336	1520	47	said	say	VERB
ftr-336	1520	48	she	she	PRON
ftr-336	1520	49	did	do	AUX
ftr-336	1520	50	not	not	PART
ftr-336	1520	51	have	have	VERB
ftr-336	1520	52	the	the	DET
ftr-336	1520	53	requisite	requisite	ADJ
ftr-336	1520	54	information	information	NOUN
ftr-336	1520	55	regarding	regard	VERB
ftr-336	1520	56	economic	economic	ADJ
ftr-336	1520	57	hardship	hardship	NOUN
ftr-336	1520	58	because	because	SCONJ
ftr-336	1520	59	she	she	PRON
ftr-336	1520	60	did	do	AUX
ftr-336	1520	61	not	not	PART
ftr-336	1520	62	want	want	VERB
ftr-336	1520	63	to	to	PART
ftr-336	1520	64	ask	ask	VERB
ftr-336	1520	65	her	her	PRON
ftr-336	1520	66	husband	husband	NOUN
ftr-336	1520	67	,	,	PUNCT
ftr-336	1520	68	the	the	DET
ftr-336	1520	69	irs	irs	PROPN
ftr-336	1520	70	had	have	VERB
ftr-336	1520	71	an	an	DET
ftr-336	1520	72	obligation	obligation	NOUN
ftr-336	1520	73	to	to	PART
ftr-336	1520	74	probe	probe	VERB
ftr-336	1520	75	further.273	further.273	NOUN
ftr-336	1520	76	despite	despite	SCONJ
ftr-336	1520	77	the	the	DET
ftr-336	1520	78	facts	fact	NOUN
ftr-336	1520	79	and	and	CCONJ
ftr-336	1520	80	circumstances	circumstance	NOUN
ftr-336	1520	81	nature	nature	NOUN
ftr-336	1520	82	of	of	ADP
ftr-336	1520	83	economic	economic	ADJ
ftr-336	1520	84	hardship	hardship	NOUN
ftr-336	1520	85	,	,	PUNCT
ftr-336	1520	86	some	some	DET
ftr-336	1520	87	generalizations	generalization	NOUN
ftr-336	1520	88	can	can	AUX
ftr-336	1520	89	be	be	AUX
ftr-336	1520	90	drawn	draw	VERB
ftr-336	1520	91	from	from	ADP
ftr-336	1520	92	the	the	DET
ftr-336	1520	93	cases	case	NOUN
ftr-336	1520	94	regarding	regard	VERB
ftr-336	1520	95	what	what	PRON
ftr-336	1520	96	is	be	AUX
ftr-336	1520	97	required	require	VERB
ftr-336	1520	98	to	to	PART
ftr-336	1520	99	meet	meet	VERB
ftr-336	1520	100	this	this	DET
ftr-336	1520	101	factor	factor	NOUN
ftr-336	1520	102	for	for	ADP
ftr-336	1520	103	relief	relief	NOUN
ftr-336	1520	104	.	.	PUNCT
ftr-336	1521	1	first	first	ADV
ftr-336	1521	2	,	,	PUNCT
ftr-336	1521	3	the	the	DET
ftr-336	1521	4	test	test	NOUN
ftr-336	1521	5	is	be	AUX
ftr-336	1521	6	personal	personal	ADJ
ftr-336	1521	7	to	to	ADP
ftr-336	1521	8	the	the	DET
ftr-336	1521	9	requesting	request	VERB
ftr-336	1521	10	spouse	spouse	NOUN
ftr-336	1521	11	and	and	CCONJ
ftr-336	1521	12	can	can	AUX
ftr-336	1521	13	not	not	PART
ftr-336	1521	14	be	be	AUX
ftr-336	1521	15	claimed	claim	VERB
ftr-336	1521	16	by	by	ADP
ftr-336	1521	17	a	a	DET
ftr-336	1521	18	requesting	request	VERB
ftr-336	1521	19	spouse	spouse	NOUN
ftr-336	1521	20	’s	’s	PART
ftr-336	1521	21	estate.274	estate.274	NOUN
ftr-336	1521	22	on	on	ADP
ftr-336	1521	23	the	the	DET
ftr-336	1521	24	other	other	ADJ
ftr-336	1521	25	hand	hand	NOUN
ftr-336	1521	26	,	,	PUNCT
ftr-336	1521	27	the	the	DET
ftr-336	1521	28	liability	liability	NOUN
ftr-336	1521	29	need	need	AUX
ftr-336	1521	30	not	not	PART
ftr-336	1521	31	create	create	VERB
ftr-336	1521	32	economic	economic	ADJ
ftr-336	1521	33	hardship	hardship	NOUN
ftr-336	1521	34	,	,	PUNCT
ftr-336	1521	35	a	a	DET
ftr-336	1521	36	requesting	request	VERB
ftr-336	1521	37	spouse	spouse	NOUN
ftr-336	1521	38	may	may	AUX
ftr-336	1521	39	win	win	VERB
ftr-336	1521	40	relief	relief	NOUN
ftr-336	1521	41	if	if	SCONJ
ftr-336	1521	42	the	the	DET
ftr-336	1521	43	spouse	spouse	NOUN
ftr-336	1521	44	would	would	AUX
ftr-336	1521	45	be	be	AUX
ftr-336	1521	46	in	in	ADP
ftr-336	1521	47	hardship	hardship	NOUN
ftr-336	1521	48	regardless	regardless	ADV
ftr-336	1521	49	of	of	ADP
ftr-336	1521	50	the	the	DET
ftr-336	1521	51	liability	liability	NOUN
ftr-336	1521	52	;	;	PUNCT
ftr-336	1521	53	however	however	ADV
ftr-336	1521	54	,	,	PUNCT
ftr-336	1521	55	simply	simply	ADV
ftr-336	1521	56	living	live	VERB
ftr-336	1521	57	in	in	ADP
ftr-336	1521	58	a	a	DET
ftr-336	1521	59	precarious	precarious	ADJ
ftr-336	1521	60	financial	financial	ADJ
ftr-336	1521	61	situation	situation	NOUN
ftr-336	1521	62	is	be	AUX
ftr-336	1521	63	insufficient.275	insufficient.275	PROPN
ftr-336	1521	64	similarly	similarly	ADV
ftr-336	1521	65	,	,	PUNCT
ftr-336	1521	66	a	a	DET
ftr-336	1521	67	contingent	contingent	ADJ
ftr-336	1521	68	future	future	ADJ
ftr-336	1521	69	hardship	hardship	NOUN
ftr-336	1521	70	,	,	PUNCT
ftr-336	1521	71	even	even	ADV
ftr-336	1521	72	if	if	SCONJ
ftr-336	1521	73	caused	cause	VERB
ftr-336	1521	74	by	by	ADP
ftr-336	1521	75	loss	loss	NOUN
ftr-336	1521	76	of	of	ADP
ftr-336	1521	77	a	a	DET
ftr-336	1521	78	job	job	NOUN
ftr-336	1521	79	at	at	ADP
ftr-336	1521	80	the	the	DET
ftr-336	1521	81	irs	irs	PROPN
ftr-336	1521	82	,	,	PUNCT
ftr-336	1521	83	is	be	AUX
ftr-336	1521	84	insufficient	insufficient	ADJ
ftr-336	1521	85	to	to	PART
ftr-336	1521	86	establish	establish	VERB
ftr-336	1521	87	an	an	DET
ftr-336	1521	88	economic	economic	ADJ
ftr-336	1521	89	hardship	hardship	NOUN
ftr-336	1521	90	as	as	SCONJ
ftr-336	1521	91	is	be	AUX
ftr-336	1521	92	a	a	DET
ftr-336	1521	93	difficulty	difficulty	NOUN
ftr-336	1521	94	in	in	ADP
ftr-336	1521	95	liquidating	liquidate	VERB
ftr-336	1521	96	one	one	NUM
ftr-336	1521	97	’s	’s	PART
ftr-336	1521	98	assets.276	assets.276	NOUN
ftr-336	1521	99	in	in	ADP
ftr-336	1521	100	motsko	motsko	ADV
ftr-336	1521	101	v.	v.	ADP
ftr-336	1521	102	commissioner,277	commissioner,277	PROPN
ftr-336	1521	103	even	even	ADV
ftr-336	1521	104	though	though	SCONJ
ftr-336	1521	105	a	a	DET
ftr-336	1521	106	requesting	request	VERB
ftr-336	1521	107	husband	husband	NOUN
ftr-336	1521	108	could	could	AUX
ftr-336	1521	109	not	not	PART
ftr-336	1521	110	use	use	VERB
ftr-336	1521	111	his	his	PRON
ftr-336	1521	112	assets	asset	NOUN
ftr-336	1521	113	because	because	SCONJ
ftr-336	1521	114	they	they	PRON
ftr-336	1521	115	were	be	AUX
ftr-336	1521	116	tied	tie	VERB
ftr-336	1521	117	up	up	ADP
ftr-336	1521	118	in	in	ADP
ftr-336	1521	119	divorce	divorce	NOUN
ftr-336	1521	120	proceedings	proceeding	NOUN
ftr-336	1521	121	,	,	PUNCT
ftr-336	1521	122	“	"	PUNCT
ftr-336	1521	123	that	that	PRON
ftr-336	1521	124	does	do	AUX
ftr-336	1521	125	not	not	PART
ftr-336	1521	126	render	render	VERB
ftr-336	1521	127	them	they	PRON
ftr-336	1521	128	valueless	valueless	VERB
ftr-336	1521	129	”	"	PUNCT
ftr-336	1521	130	and	and	CCONJ
ftr-336	1521	131	they	they	PRON
ftr-336	1521	132	were	be	AUX
ftr-336	1521	133	used	use	VERB
ftr-336	1521	134	to	to	PART
ftr-336	1521	135	negate	negate	VERB
ftr-336	1521	136	economic	economic	ADJ
ftr-336	1521	137	hardship.278	hardship.278	ADJ
ftr-336	1521	138	declaration	declaration	NOUN
ftr-336	1521	139	of	of	ADP
ftr-336	1521	140	bankruptcy	bankruptcy	NOUN
ftr-336	1521	141	is	be	AUX
ftr-336	1521	142	one	one	NUM
ftr-336	1521	143	possible	possible	ADJ
ftr-336	1521	144	indicator	indicator	NOUN
ftr-336	1521	145	of	of	ADP
ftr-336	1521	146	economic	economic	ADJ
ftr-336	1521	147	hardship	hardship	NOUN
ftr-336	1521	148	.	.	PUNCT
ftr-336	1522	1	allow	allow	VERB
ftr-336	1522	2	the	the	DET
ftr-336	1522	3	irs	irs	PROPN
ftr-336	1522	4	to	to	PART
ftr-336	1522	5	presume	presume	VERB
ftr-336	1522	6	that	that	SCONJ
ftr-336	1522	7	a	a	DET
ftr-336	1522	8	requesting	request	VERB
ftr-336	1522	9	spouse	spouse	NOUN
ftr-336	1522	10	’s	’s	PART
ftr-336	1522	11	children	child	NOUN
ftr-336	1522	12	would	would	AUX
ftr-336	1522	13	continue	continue	VERB
ftr-336	1522	14	paying	pay	VERB
ftr-336	1522	15	her	her	PRON
ftr-336	1522	16	expenses	expense	NOUN
ftr-336	1522	17	.	.	PUNCT
ftr-336	1523	1	ferrarese	ferrarese	PROPN
ftr-336	1523	2	v.	v.	PROPN
ftr-336	1523	3	commissioner	commissioner	PROPN
ftr-336	1523	4	,	,	PUNCT
ftr-336	1523	5	84	84	NUM
ftr-336	1523	6	t.c.m	t.c.m	NOUN
ftr-336	1523	7	.	.	PUNCT
ftr-336	1524	1	(	(	PUNCT
ftr-336	1524	2	cch	cch	NOUN
ftr-336	1524	3	)	)	PUNCT
ftr-336	1524	4	400	400	NUM
ftr-336	1524	5	,	,	PUNCT
ftr-336	1524	6	402	402	NUM
ftr-336	1524	7	,	,	PUNCT
ftr-336	1524	8	t.c.m	t.c.m	INTJ
ftr-336	1524	9	.	.	PUNCT
ftr-336	1525	1	(	(	PUNCT
ftr-336	1525	2	ria	ria	PROPN
ftr-336	1525	3	)	)	PUNCT
ftr-336	1525	4	¶	¶	PROPN
ftr-336	1525	5	2002	2002	NUM
ftr-336	1525	6	-	-	SYM
ftr-336	1525	7	249	249	NUM
ftr-336	1525	8	at	at	ADP
ftr-336	1525	9	1542–43	1542–43	NUM
ftr-336	1525	10	(	(	PUNCT
ftr-336	1525	11	2002	2002	NUM
ftr-336	1525	12	)	)	PUNCT
ftr-336	1525	13	.	.	PUNCT
ftr-336	1526	1	272	272	NUM
ftr-336	1526	2	.	.	PUNCT
ftr-336	1527	1	d’aunay	d’aunay	PROPN
ftr-336	1527	2	v.	v.	PROPN
ftr-336	1527	3	commissioner	commissioner	PROPN
ftr-336	1527	4	,	,	PUNCT
ftr-336	1527	5	87	87	NUM
ftr-336	1527	6	t.c.m	t.c.m	NOUN
ftr-336	1527	7	.	.	PUNCT
ftr-336	1528	1	(	(	PUNCT
ftr-336	1528	2	cch	cch	NOUN
ftr-336	1528	3	)	)	PUNCT
ftr-336	1528	4	1134	1134	NUM
ftr-336	1528	5	,	,	PUNCT
ftr-336	1528	6	1136	1136	NUM
ftr-336	1528	7	-	-	SYM
ftr-336	1528	8	37	37	NUM
ftr-336	1528	9	,	,	PUNCT
ftr-336	1528	10	t.c.m	t.c.m	INTJ
ftr-336	1528	11	.	.	PUNCT
ftr-336	1529	1	(	(	PUNCT
ftr-336	1529	2	ria	ria	PROPN
ftr-336	1529	3	)	)	PUNCT
ftr-336	1529	4	¶	¶	PROPN
ftr-336	1529	5	2004	2004	NUM
ftr-336	1529	6	-	-	SYM
ftr-336	1529	7	79	79	NUM
ftr-336	1529	8	at	at	ADP
ftr-336	1529	9	495–96	495–96	PROPN
ftr-336	1529	10	(	(	PUNCT
ftr-336	1529	11	2004	2004	NUM
ftr-336	1529	12	)	)	PUNCT
ftr-336	1529	13	.	.	PUNCT
ftr-336	1530	1	273	273	NUM
ftr-336	1530	2	.	.	PUNCT
ftr-336	1531	1	nihiser	nihiser	PROPN
ftr-336	1531	2	v.	v.	PROPN
ftr-336	1531	3	commissioner	commissioner	PROPN
ftr-336	1531	4	,	,	PUNCT
ftr-336	1531	5	95	95	NUM
ftr-336	1531	6	t.c.m	t.c.m	NOUN
ftr-336	1531	7	.	.	PUNCT
ftr-336	1532	1	(	(	PUNCT
ftr-336	1532	2	cch	cch	NOUN
ftr-336	1532	3	)	)	PUNCT
ftr-336	1532	4	1531	1531	NUM
ftr-336	1532	5	,	,	PUNCT
ftr-336	1532	6	1532	1532	NUM
ftr-336	1532	7	,	,	PUNCT
ftr-336	1532	8	t.c.m	t.c.m	INTJ
ftr-336	1532	9	.	.	PUNCT
ftr-336	1533	1	(	(	PUNCT
ftr-336	1533	2	ria	ria	PROPN
ftr-336	1533	3	)	)	PUNCT
ftr-336	1533	4	¶	¶	NOUN
ftr-336	1533	5	2008	2008	NUM
ftr-336	1533	6	-	-	SYM
ftr-336	1533	7	135	135	NUM
ftr-336	1533	8	at	at	ADP
ftr-336	1533	9	744	744	NUM
ftr-336	1533	10	(	(	PUNCT
ftr-336	1533	11	2008	2008	NUM
ftr-336	1533	12	)	)	PUNCT
ftr-336	1533	13	.	.	PUNCT
ftr-336	1534	1	274	274	NUM
ftr-336	1534	2	.	.	PUNCT
ftr-336	1535	1	see	see	VERB
ftr-336	1535	2	jonson	jonson	PROPN
ftr-336	1535	3	v.	v.	PROPN
ftr-336	1535	4	commissioner	commissioner	PROPN
ftr-336	1535	5	,	,	PUNCT
ftr-336	1535	6	118	118	NUM
ftr-336	1535	7	t.c	t.c	PROPN
ftr-336	1535	8	.	.	PROPN
ftr-336	1535	9	106	106	NUM
ftr-336	1535	10	(	(	PUNCT
ftr-336	1535	11	2002	2002	NUM
ftr-336	1535	12	)	)	PUNCT
ftr-336	1535	13	,	,	PUNCT
ftr-336	1535	14	abrogated	abrogate	VERB
ftr-336	1535	15	,	,	PUNCT
ftr-336	1535	16	porter	porter	NOUN
ftr-336	1535	17	v.	v.	PROPN
ftr-336	1535	18	commissioner	commissioner	NOUN
ftr-336	1535	19	,	,	PUNCT
ftr-336	1535	20	132	132	NUM
ftr-336	1535	21	t.c	t.c	PROPN
ftr-336	1535	22	.	.	PROPN
ftr-336	1535	23	203	203	NUM
ftr-336	1535	24	(	(	PUNCT
ftr-336	1535	25	2009	2009	NUM
ftr-336	1535	26	)	)	PUNCT
ftr-336	1535	27	.	.	PUNCT
ftr-336	1536	1	275	275	NUM
ftr-336	1536	2	.	.	X
ftr-336	1536	3	beatty	beatty	PROPN
ftr-336	1536	4	,	,	PUNCT
ftr-336	1536	5	93	93	NUM
ftr-336	1536	6	t.c	t.c	PROPN
ftr-336	1536	7	.	.	PROPN
ftr-336	1536	8	memo	memo	NOUN
ftr-336	1536	9	.	.	PUNCT
ftr-336	1537	1	(	(	PUNCT
ftr-336	1537	2	cch	cch	NOUN
ftr-336	1537	3	)	)	PUNCT
ftr-336	1537	4	at	at	ADP
ftr-336	1537	5	1426	1426	NUM
ftr-336	1537	6	,	,	PUNCT
ftr-336	1537	7	t.c	t.c	PROPN
ftr-336	1537	8	.	.	PROPN
ftr-336	1537	9	memo	memo	NOUN
ftr-336	1537	10	.	.	PUNCT
ftr-336	1538	1	(	(	PUNCT
ftr-336	1538	2	ria	ria	PROPN
ftr-336	1538	3	)	)	PUNCT
ftr-336	1538	4	at	at	ADP
ftr-336	1538	5	1121	1121	NUM
ftr-336	1538	6	;	;	PUNCT
ftr-336	1538	7	gilliam	gilliam	PROPN
ftr-336	1538	8	v.	v.	PROPN
ftr-336	1538	9	commissioner	commissioner	PROPN
ftr-336	1538	10	,	,	PUNCT
ftr-336	1538	11	t.c	t.c	PROPN
ftr-336	1538	12	.	.	PROPN
ftr-336	1538	13	summ	summ	PROPN
ftr-336	1538	14	.	.	PUNCT
ftr-336	1539	1	op	op	NOUN
ftr-336	1539	2	.	.	PUNCT
ftr-336	1539	3	2004	2004	NUM
ftr-336	1539	4	-	-	SYM
ftr-336	1539	5	37	37	NUM
ftr-336	1539	6	.	.	NOUN
ftr-336	1540	1	276	276	NUM
ftr-336	1540	2	.	.	PUNCT
ftr-336	1541	1	smith	smith	PROPN
ftr-336	1541	2	v.	v.	PROPN
ftr-336	1541	3	commissioner	commissioner	PROPN
ftr-336	1541	4	,	,	PUNCT
ftr-336	1541	5	98	98	NUM
ftr-336	1541	6	t.c.m	t.c.m	NOUN
ftr-336	1541	7	.	.	PUNCT
ftr-336	1542	1	(	(	PUNCT
ftr-336	1542	2	cch	cch	NOUN
ftr-336	1542	3	)	)	PUNCT
ftr-336	1542	4	349	349	NUM
ftr-336	1542	5	,	,	PUNCT
ftr-336	1542	6	352	352	NUM
ftr-336	1542	7	,	,	PUNCT
ftr-336	1542	8	t.c.m	t.c.m	INTJ
ftr-336	1542	9	.	.	PUNCT
ftr-336	1543	1	(	(	PUNCT
ftr-336	1543	2	ria	ria	PROPN
ftr-336	1543	3	)	)	PUNCT
ftr-336	1543	4	¶	¶	PROPN
ftr-336	1543	5	2009	2009	NUM
ftr-336	1543	6	-	-	SYM
ftr-336	1543	7	237	237	NUM
ftr-336	1543	8	at	at	ADP
ftr-336	1543	9	1761	1761	NUM
ftr-336	1543	10	(	(	PUNCT
ftr-336	1543	11	2009	2009	NUM
ftr-336	1543	12	)	)	PUNCT
ftr-336	1543	13	;	;	PUNCT
ftr-336	1543	14	kalinowski	kalinowski	PROPN
ftr-336	1543	15	v.	v.	PROPN
ftr-336	1543	16	commissioner	commissioner	PROPN
ftr-336	1543	17	,	,	PUNCT
ftr-336	1543	18	81	81	NUM
ftr-336	1543	19	t.c.m	t.c.m	NOUN
ftr-336	1543	20	.	.	PUNCT
ftr-336	1544	1	(	(	PUNCT
ftr-336	1544	2	cch	cch	NOUN
ftr-336	1544	3	)	)	PUNCT
ftr-336	1544	4	1081	1081	NUM
ftr-336	1544	5	,	,	PUNCT
ftr-336	1544	6	1086	1086	NUM
ftr-336	1544	7	,	,	PUNCT
ftr-336	1544	8	t.c.m	t.c.m	INTJ
ftr-336	1544	9	.	.	PUNCT
ftr-336	1545	1	(	(	PUNCT
ftr-336	1545	2	ria	ria	PROPN
ftr-336	1545	3	)	)	PUNCT
ftr-336	1545	4	¶	¶	PROPN
ftr-336	1545	5	2001	2001	NUM
ftr-336	1545	6	-	-	SYM
ftr-336	1545	7	21	21	NUM
ftr-336	1545	8	at	at	ADP
ftr-336	1545	9	173	173	NUM
ftr-336	1545	10	(	(	PUNCT
ftr-336	1545	11	2001	2001	NUM
ftr-336	1545	12	)	)	PUNCT
ftr-336	1545	13	.	.	PUNCT
ftr-336	1546	1	277	277	NUM
ftr-336	1546	2	.	.	PUNCT
ftr-336	1547	1	91	91	NUM
ftr-336	1547	2	t.c.m	t.c.m	NOUN
ftr-336	1547	3	.	.	PUNCT
ftr-336	1548	1	(	(	PUNCT
ftr-336	1548	2	cch	cch	NOUN
ftr-336	1548	3	)	)	PUNCT
ftr-336	1548	4	711	711	NUM
ftr-336	1548	5	,	,	PUNCT
ftr-336	1548	6	714	714	NUM
ftr-336	1548	7	,	,	PUNCT
ftr-336	1548	8	t.c.m	t.c.m	INTJ
ftr-336	1548	9	.	.	PUNCT
ftr-336	1549	1	(	(	PUNCT
ftr-336	1549	2	ria	ria	PROPN
ftr-336	1549	3	)	)	PUNCT
ftr-336	1549	4	¶	¶	PROPN
ftr-336	1549	5	2006	2006	NUM
ftr-336	1549	6	-	-	SYM
ftr-336	1549	7	17	17	NUM
ftr-336	1549	8	at	at	ADP
ftr-336	1549	9	103	103	NUM
ftr-336	1549	10	(	(	PUNCT
ftr-336	1549	11	2006	2006	NUM
ftr-336	1549	12	)	)	PUNCT
ftr-336	1549	13	.	.	PUNCT
ftr-336	1550	1	278	278	NUM
ftr-336	1550	2	.	.	PUNCT
ftr-336	1551	1	i	i	PRON
ftr-336	1551	2	d.	d.	PROPN
ftr-336	1551	3	2012	2012	NUM
ftr-336	1551	4	]	]	PUNCT
ftr-336	1551	5	empirical	empirical	ADJ
ftr-336	1551	6	study	study	NOUN
ftr-336	1551	7	of	of	ADP
ftr-336	1551	8	innocent	innocent	ADJ
ftr-336	1551	9	spouse	spouse	NOUN
ftr-336	1551	10	relief	relief	NOUN
ftr-336	1551	11	689	689	NUM
ftr-336	1551	12	bankruptcy	bankruptcy	NOUN
ftr-336	1551	13	filing	filing	NOUN
ftr-336	1551	14	husband	husband	NOUN
ftr-336	1551	15	claimed	claim	VERB
ftr-336	1551	16	relief	relief	NOUN
ftr-336	1551	17	husband	husband	NOUN
ftr-336	1551	18	won	win	VERB
ftr-336	1551	19	relief	relief	NOUN
ftr-336	1551	20	winning	win	VERB
ftr-336	1551	21	percentage	percentage	NOUN
ftr-336	1551	22	wife	wife	NOUN
ftr-336	1551	23	claimed	claim	VERB
ftr-336	1551	24	relief	relief	NOUN
ftr-336	1551	25	wife	wife	NOUN
ftr-336	1551	26	won	win	VERB
ftr-336	1551	27	relief	relief	NOUN
ftr-336	1551	28	winning	win	VERB
ftr-336	1551	29	percentage	percentage	NOUN
ftr-336	1551	30	husband	husband	NOUN
ftr-336	1551	31	filed	file	VERB
ftr-336	1551	32	6	6	NUM
ftr-336	1551	33	1	1	NUM
ftr-336	1551	34	16.7	16.7	NUM
ftr-336	1551	35	%	%	NOUN
ftr-336	1551	36	19	19	NUM
ftr-336	1551	37	9	9	NUM
ftr-336	1551	38	47.4	47.4	NUM
ftr-336	1551	39	%	%	NOUN
ftr-336	1551	40	wife	wife	NOUN
ftr-336	1551	41	filed	file	VERB
ftr-336	1551	42	2	2	NUM
ftr-336	1551	43	0	0	NUM
ftr-336	1551	44	0.0	0.0	NUM
ftr-336	1551	45	%	%	NOUN
ftr-336	1551	46	11	11	NUM
ftr-336	1551	47	7	7	NUM
ftr-336	1551	48	63.6	63.6	NUM
ftr-336	1551	49	%	%	NOUN
ftr-336	1551	50	couple	couple	NOUN
ftr-336	1551	51	filed	file	VERB
ftr-336	1551	52	3	3	NUM
ftr-336	1551	53	1	1	NUM
ftr-336	1551	54	33.3	33.3	NUM
ftr-336	1551	55	%	%	NOUN
ftr-336	1551	56	30	30	NUM
ftr-336	1551	57	13	13	NUM
ftr-336	1551	58	43.3	43.3	NUM
ftr-336	1551	59	%	%	NOUN
ftr-336	1551	60	each	each	PRON
ftr-336	1551	61	filed	file	VERB
ftr-336	1551	62	0	0	NUM
ftr-336	1551	63	0	0	NUM
ftr-336	1551	64	0.0	0.0	NUM
ftr-336	1551	65	%	%	NOUN
ftr-336	1551	66	2	2	NUM
ftr-336	1551	67	0	0	NUM
ftr-336	1551	68	0.0	0.0	NUM
ftr-336	1551	69	%	%	NOUN
ftr-336	1551	70	in	in	ADP
ftr-336	1551	71	42.5	42.5	NUM
ftr-336	1551	72	percent	percent	NOUN
ftr-336	1551	73	of	of	ADP
ftr-336	1551	74	cases	case	NOUN
ftr-336	1551	75	,	,	PUNCT
ftr-336	1551	76	one	one	NUM
ftr-336	1551	77	of	of	ADP
ftr-336	1551	78	the	the	DET
ftr-336	1551	79	spouses	spouse	NOUN
ftr-336	1551	80	or	or	CCONJ
ftr-336	1551	81	former	former	ADJ
ftr-336	1551	82	spouses	spouse	NOUN
ftr-336	1551	83	had	have	AUX
ftr-336	1551	84	declared	declare	VERB
ftr-336	1551	85	bankruptcy	bankruptcy	NOUN
ftr-336	1551	86	,	,	PUNCT
ftr-336	1551	87	but	but	CCONJ
ftr-336	1551	88	there	there	PRON
ftr-336	1551	89	was	be	VERB
ftr-336	1551	90	no	no	DET
ftr-336	1551	91	consistent	consistent	ADJ
ftr-336	1551	92	finding	finding	NOUN
ftr-336	1551	93	of	of	ADP
ftr-336	1551	94	economic	economic	ADJ
ftr-336	1551	95	hardship	hardship	NOUN
ftr-336	1551	96	(	(	PUNCT
ftr-336	1551	97	or	or	CCONJ
ftr-336	1551	98	significant	significant	ADJ
ftr-336	1551	99	benefit	benefit	NOUN
ftr-336	1551	100	)	)	PUNCT
ftr-336	1551	101	in	in	ADP
ftr-336	1551	102	cases	case	NOUN
ftr-336	1551	103	mentioning	mention	VERB
ftr-336	1551	104	bankruptcy	bankruptcy	NOUN
ftr-336	1551	105	.	.	PUNCT
ftr-336	1552	1	however	however	ADV
ftr-336	1552	2	,	,	PUNCT
ftr-336	1552	3	there	there	PRON
ftr-336	1552	4	does	do	AUX
ftr-336	1552	5	appear	appear	VERB
ftr-336	1552	6	to	to	PART
ftr-336	1552	7	be	be	AUX
ftr-336	1552	8	a	a	DET
ftr-336	1552	9	gender	gender	NOUN
ftr-336	1552	10	component	component	NOUN
ftr-336	1552	11	as	as	ADP
ftr-336	1552	12	wives	wife	NOUN
ftr-336	1552	13	who	who	PRON
ftr-336	1552	14	claimed	claim	VERB
ftr-336	1552	15	relief	relief	NOUN
ftr-336	1552	16	,	,	PUNCT
ftr-336	1552	17	whether	whether	SCONJ
ftr-336	1552	18	they	they	PRON
ftr-336	1552	19	or	or	CCONJ
ftr-336	1552	20	their	their	PRON
ftr-336	1552	21	husbands	husband	NOUN
ftr-336	1552	22	filed	file	VERB
ftr-336	1552	23	for	for	ADP
ftr-336	1552	24	bankruptcy	bankruptcy	NOUN
ftr-336	1552	25	,	,	PUNCT
ftr-336	1552	26	did	do	VERB
ftr-336	1552	27	significantly	significantly	ADV
ftr-336	1552	28	better	well	ADV
ftr-336	1552	29	than	than	ADP
ftr-336	1552	30	when	when	SCONJ
ftr-336	1552	31	husbands	husband	NOUN
ftr-336	1552	32	claimed	claim	VERB
ftr-336	1552	33	relief	relief	NOUN
ftr-336	1552	34	and	and	CCONJ
ftr-336	1552	35	there	there	PRON
ftr-336	1552	36	was	be	VERB
ftr-336	1552	37	a	a	DET
ftr-336	1552	38	bankruptcy	bankruptcy	NOUN
ftr-336	1552	39	filing	filing	NOUN
ftr-336	1552	40	.	.	PUNCT
ftr-336	1553	1	prior	prior	ADJ
ftr-336	1553	2	grants	grant	NOUN
ftr-336	1553	3	of	of	ADP
ftr-336	1553	4	section	section	NOUN
ftr-336	1553	5	6015	6015	NUM
ftr-336	1553	6	relief	relief	NOUN
ftr-336	1553	7	should	should	AUX
ftr-336	1553	8	help	help	VERB
ftr-336	1553	9	alleviate	alleviate	VERB
ftr-336	1553	10	economic	economic	ADJ
ftr-336	1553	11	hardship	hardship	NOUN
ftr-336	1553	12	.	.	PUNCT
ftr-336	1554	1	in	in	ADP
ftr-336	1554	2	forty	forty	NUM
ftr-336	1554	3	-	-	PUNCT
ftr-336	1554	4	three	three	NUM
ftr-336	1554	5	section	section	NOUN
ftr-336	1554	6	6015	6015	NUM
ftr-336	1554	7	cases	case	NOUN
ftr-336	1554	8	,	,	PUNCT
ftr-336	1554	9	the	the	DET
ftr-336	1554	10	requesting	request	VERB
ftr-336	1554	11	spouse	spouse	NOUN
ftr-336	1554	12	had	have	AUX
ftr-336	1554	13	previously	previously	ADV
ftr-336	1554	14	been	be	AUX
ftr-336	1554	15	granted	grant	VERB
ftr-336	1554	16	some	some	DET
ftr-336	1554	17	amount	amount	NOUN
ftr-336	1554	18	of	of	ADP
ftr-336	1554	19	section	section	NOUN
ftr-336	1554	20	6015	6015	NUM
ftr-336	1554	21	relief	relief	NOUN
ftr-336	1554	22	.	.	PUNCT
ftr-336	1555	1	nevertheless	nevertheless	ADV
ftr-336	1555	2	,	,	PUNCT
ftr-336	1555	3	in	in	ADP
ftr-336	1555	4	37.2	37.2	NUM
ftr-336	1555	5	percent	percent	NOUN
ftr-336	1555	6	,	,	PUNCT
ftr-336	1555	7	thus	thus	ADV
ftr-336	1555	8	slightly	slightly	ADV
ftr-336	1555	9	more	more	ADJ
ftr-336	1555	10	than	than	ADP
ftr-336	1555	11	the	the	DET
ftr-336	1555	12	average	average	ADJ
ftr-336	1555	13	success	success	NOUN
ftr-336	1555	14	rate	rate	NOUN
ftr-336	1555	15	of	of	ADP
ftr-336	1555	16	innocent	innocent	ADJ
ftr-336	1555	17	spouse	spouse	NOUN
ftr-336	1555	18	cases	case	NOUN
ftr-336	1555	19	,	,	PUNCT
ftr-336	1555	20	the	the	DET
ftr-336	1555	21	requesting	request	VERB
ftr-336	1555	22	spouse	spouse	NOUN
ftr-336	1555	23	won	win	VERB
ftr-336	1555	24	further	further	ADJ
ftr-336	1555	25	relief	relief	NOUN
ftr-336	1555	26	.	.	PUNCT
ftr-336	1556	1	thus	thus	ADV
ftr-336	1556	2	,	,	PUNCT
ftr-336	1556	3	some	some	DET
ftr-336	1556	4	judges	judge	NOUN
ftr-336	1556	5	use	use	VERB
ftr-336	1556	6	consideration	consideration	NOUN
ftr-336	1556	7	of	of	ADP
ftr-336	1556	8	economic	economic	ADJ
ftr-336	1556	9	hardship	hardship	NOUN
ftr-336	1556	10	when	when	SCONJ
ftr-336	1556	11	determining	determine	VERB
ftr-336	1556	12	the	the	DET
ftr-336	1556	13	equity	equity	NOUN
ftr-336	1556	14	of	of	ADP
ftr-336	1556	15	granting	grant	VERB
ftr-336	1556	16	relief	relief	NOUN
ftr-336	1556	17	,	,	PUNCT
ftr-336	1556	18	but	but	CCONJ
ftr-336	1556	19	when	when	SCONJ
ftr-336	1556	20	they	they	PRON
ftr-336	1556	21	do	do	VERB
ftr-336	1556	22	so	so	ADV
ftr-336	1556	23	they	they	PRON
ftr-336	1556	24	are	be	AUX
ftr-336	1556	25	defining	define	VERB
ftr-336	1556	26	their	their	PRON
ftr-336	1556	27	own	own	ADJ
ftr-336	1556	28	individual	individual	ADJ
ftr-336	1556	29	sense	sense	NOUN
ftr-336	1556	30	of	of	ADP
ftr-336	1556	31	when	when	SCONJ
ftr-336	1556	32	a	a	DET
ftr-336	1556	33	tax	tax	NOUN
ftr-336	1556	34	burden	burden	NOUN
ftr-336	1556	35	will	will	AUX
ftr-336	1556	36	be	be	AUX
ftr-336	1556	37	crushing	crush	VERB
ftr-336	1556	38	.	.	PUNCT
ftr-336	1557	1	for	for	ADP
ftr-336	1557	2	some	some	DET
ftr-336	1557	3	judges	judge	NOUN
ftr-336	1557	4	,	,	PUNCT
ftr-336	1557	5	that	that	SCONJ
ftr-336	1557	6	there	there	PRON
ftr-336	1557	7	were	be	VERB
ftr-336	1557	8	other	other	ADJ
ftr-336	1557	9	avenues	avenue	NOUN
ftr-336	1557	10	for	for	ADP
ftr-336	1557	11	relief	relief	NOUN
ftr-336	1557	12	for	for	ADP
ftr-336	1557	13	the	the	DET
ftr-336	1557	14	requesting	request	VERB
ftr-336	1557	15	spouse	spouse	NOUN
ftr-336	1557	16	was	be	AUX
ftr-336	1557	17	sufficient	sufficient	ADJ
ftr-336	1557	18	to	to	PART
ftr-336	1557	19	deny	deny	VERB
ftr-336	1557	20	a	a	DET
ftr-336	1557	21	finding	finding	NOUN
ftr-336	1557	22	of	of	ADP
ftr-336	1557	23	economic	economic	ADJ
ftr-336	1557	24	hardship	hardship	NOUN
ftr-336	1557	25	,	,	PUNCT
ftr-336	1557	26	regardless	regardless	ADV
ftr-336	1557	27	of	of	ADP
ftr-336	1557	28	whether	whether	SCONJ
ftr-336	1557	29	a	a	DET
ftr-336	1557	30	requesting	request	VERB
ftr-336	1557	31	spouse	spouse	NOUN
ftr-336	1557	32	wanted	want	VERB
ftr-336	1557	33	to	to	PART
ftr-336	1557	34	pursue	pursue	VERB
ftr-336	1557	35	those	those	DET
ftr-336	1557	36	options	option	NOUN
ftr-336	1557	37	.	.	PUNCT
ftr-336	1558	1	for	for	ADP
ftr-336	1558	2	example	example	NOUN
ftr-336	1558	3	,	,	PUNCT
ftr-336	1558	4	in	in	ADP
ftr-336	1558	5	rogers	roger	NOUN
ftr-336	1558	6	v.	v.	ADP
ftr-336	1558	7	commissioner,279	commissioner,279	PROPN
ftr-336	1558	8	a	a	DET
ftr-336	1558	9	husband	husband	NOUN
ftr-336	1558	10	did	do	AUX
ftr-336	1558	11	not	not	PART
ftr-336	1558	12	receive	receive	VERB
ftr-336	1558	13	relief	relief	NOUN
ftr-336	1558	14	in	in	ADP
ftr-336	1558	15	the	the	DET
ftr-336	1558	16	tax	tax	NOUN
ftr-336	1558	17	court	court	NOUN
ftr-336	1558	18	,	,	PUNCT
ftr-336	1558	19	which	which	PRON
ftr-336	1558	20	noted	note	VERB
ftr-336	1558	21	that	that	SCONJ
ftr-336	1558	22	he	he	PRON
ftr-336	1558	23	was	be	AUX
ftr-336	1558	24	also	also	ADV
ftr-336	1558	25	seeking	seek	VERB
ftr-336	1558	26	relief	relief	NOUN
ftr-336	1558	27	in	in	ADP
ftr-336	1558	28	the	the	DET
ftr-336	1558	29	family	family	NOUN
ftr-336	1558	30	court	court	NOUN
ftr-336	1558	31	.	.	PUNCT
ftr-336	1559	1	in	in	ADP
ftr-336	1559	2	martinez	martinez	PROPN
ftr-336	1559	3	v.	v.	CCONJ
ftr-336	1559	4	commissioner,280	commissioner,280	VERB
ftr-336	1559	5	the	the	DET
ftr-336	1559	6	court	court	NOUN
ftr-336	1559	7	noted	note	VERB
ftr-336	1559	8	the	the	DET
ftr-336	1559	9	wife	wife	NOUN
ftr-336	1559	10	’s	’s	PART
ftr-336	1559	11	situation	situation	NOUN
ftr-336	1559	12	was	be	AUX
ftr-336	1559	13	“	"	PUNCT
ftr-336	1559	14	highly	highly	ADV
ftr-336	1559	15	sympathetic	sympathetic	ADJ
ftr-336	1559	16	and	and	CCONJ
ftr-336	1559	17	credible	credible	ADJ
ftr-336	1559	18	”	"	PUNCT
ftr-336	1559	19	;	;	PUNCT
ftr-336	1559	20	however	however	ADV
ftr-336	1559	21	,	,	PUNCT
ftr-336	1559	22	“	"	PUNCT
ftr-336	1559	23	if	if	SCONJ
ftr-336	1559	24	petitioner	petitioner	NOUN
ftr-336	1559	25	is	be	AUX
ftr-336	1559	26	truly	truly	ADV
ftr-336	1559	27	suffering	suffer	VERB
ftr-336	1559	28	from	from	ADP
ftr-336	1559	29	economic	economic	ADJ
ftr-336	1559	30	hardship	hardship	NOUN
ftr-336	1559	31	,	,	PUNCT
ftr-336	1559	32	or	or	CCONJ
ftr-336	1559	33	is	be	AUX
ftr-336	1559	34	unable	unable	ADJ
ftr-336	1559	35	to	to	PART
ftr-336	1559	36	pay	pay	VERB
ftr-336	1559	37	the	the	DET
ftr-336	1559	38	debt	debt	NOUN
ftr-336	1559	39	,	,	PUNCT
ftr-336	1559	40	then	then	ADV
ftr-336	1559	41	she	she	PRON
ftr-336	1559	42	may	may	AUX
ftr-336	1559	43	want	want	VERB
ftr-336	1559	44	to	to	PART
ftr-336	1559	45	approach	approach	VERB
ftr-336	1559	46	the	the	DET
ftr-336	1559	47	irs	irs	PROPN
ftr-336	1559	48	with	with	ADP
ftr-336	1559	49	a	a	DET
ftr-336	1559	50	request	request	NOUN
ftr-336	1559	51	for	for	ADP
ftr-336	1559	52	relief	relief	NOUN
ftr-336	1559	53	under	under	ADP
ftr-336	1559	54	a	a	DET
ftr-336	1559	55	different	different	ADJ
ftr-336	1559	56	principle	principle	NOUN
ftr-336	1559	57	,	,	PUNCT
ftr-336	1559	58	such	such	ADJ
ftr-336	1559	59	as	as	ADP
ftr-336	1559	60	an	an	DET
ftr-336	1559	61	offer	offer	NOUN
ftr-336	1559	62	-	-	PUNCT
ftr-336	1559	63	in	in	ADP
ftr-336	1559	64	-	-	PUNCT
ftr-336	1559	65	compromise	compromise	NOUN
ftr-336	1559	66	or	or	CCONJ
ftr-336	1559	67	other	other	ADJ
ftr-336	1559	68	collection	collection	NOUN
ftr-336	1559	69	alternative	alternative	NOUN
ftr-336	1559	70	.	.	PUNCT
ftr-336	1559	71	.	.	PUNCT
ftr-336	1559	72	.	.	PUNCT
ftr-336	1560	1	.”281	.”281	PUNCT
ftr-336	1561	1	b.	b.	PROPN
ftr-336	1561	2	not	not	PART
ftr-336	1561	3	borne	bear	VERB
ftr-336	1561	4	by	by	ADP
ftr-336	1561	5	others	other	NOUN
ftr-336	1561	6	in	in	ADP
ftr-336	1561	7	1998	1998	NUM
ftr-336	1561	8	,	,	PUNCT
ftr-336	1561	9	representative	representative	PROPN
ftr-336	1561	10	nancy	nancy	PROPN
ftr-336	1561	11	johnson	johnson	PROPN
ftr-336	1561	12	,	,	PUNCT
ftr-336	1561	13	chairwoman	chairwoman	NOUN
ftr-336	1561	14	of	of	ADP
ftr-336	1561	15	the	the	DET
ftr-336	1561	16	house	house	NOUN
ftr-336	1561	17	ways	way	NOUN
ftr-336	1561	18	and	and	CCONJ
ftr-336	1561	19	means	mean	VERB
ftr-336	1561	20	oversight	oversight	NOUN
ftr-336	1561	21	subcommittee	subcommittee	NOUN
ftr-336	1561	22	,	,	PUNCT
ftr-336	1561	23	said	say	VERB
ftr-336	1561	24	before	before	ADP
ftr-336	1561	25	the	the	DET
ftr-336	1561	26	hearings	hearing	NOUN
ftr-336	1561	27	,	,	PUNCT
ftr-336	1561	28	“	"	PUNCT
ftr-336	1561	29	where	where	SCONJ
ftr-336	1561	30	279	279	NUM
ftr-336	1561	31	.	.	PUNCT
ftr-336	1562	1	t.c	t.c	PROPN
ftr-336	1562	2	.	.	PROPN
ftr-336	1562	3	summ	summ	PROPN
ftr-336	1562	4	.	.	PUNCT
ftr-336	1563	1	op	op	NOUN
ftr-336	1563	2	.	.	PUNCT
ftr-336	1564	1	2010	2010	NUM
ftr-336	1564	2	-	-	SYM
ftr-336	1564	3	13	13	NUM
ftr-336	1564	4	.	.	PUNCT
ftr-336	1565	1	see	see	VERB
ftr-336	1565	2	also	also	ADV
ftr-336	1565	3	schwind	schwind	PROPN
ftr-336	1565	4	v.	v.	PROPN
ftr-336	1565	5	commissioner	commissioner	PROPN
ftr-336	1565	6	,	,	PUNCT
ftr-336	1565	7	t.c	t.c	PROPN
ftr-336	1565	8	.	.	PROPN
ftr-336	1565	9	summ	summ	PROPN
ftr-336	1565	10	.	.	PUNCT
ftr-336	1566	1	op	op	NOUN
ftr-336	1566	2	.	.	PUNCT
ftr-336	1566	3	2008	2008	NUM
ftr-336	1566	4	-	-	SYM
ftr-336	1566	5	119	119	NUM
ftr-336	1566	6	;	;	PUNCT
ftr-336	1566	7	thompson	thompson	PROPN
ftr-336	1566	8	v.	v.	PROPN
ftr-336	1566	9	commissioner	commissioner	PROPN
ftr-336	1566	10	,	,	PUNCT
ftr-336	1566	11	t.c	t.c	PROPN
ftr-336	1566	12	.	.	PROPN
ftr-336	1566	13	summ	summ	PROPN
ftr-336	1566	14	.	.	PUNCT
ftr-336	1567	1	op	op	NOUN
ftr-336	1567	2	.	.	PUNCT
ftr-336	1567	3	2008	2008	NUM
ftr-336	1567	4	-	-	SYM
ftr-336	1567	5	39	39	NUM
ftr-336	1567	6	.	.	PUNCT
ftr-336	1568	1	280	280	NUM
ftr-336	1568	2	.	.	PUNCT
ftr-336	1569	1	t.c	t.c	PROPN
ftr-336	1569	2	.	.	PROPN
ftr-336	1569	3	summ	summ	PROPN
ftr-336	1569	4	.	.	PUNCT
ftr-336	1570	1	op	op	NOUN
ftr-336	1570	2	.	.	PUNCT
ftr-336	1570	3	2008	2008	NUM
ftr-336	1570	4	-	-	SYM
ftr-336	1570	5	165	165	NUM
ftr-336	1570	6	.	.	PUNCT
ftr-336	1571	1	281	281	NUM
ftr-336	1571	2	.	.	PUNCT
ftr-336	1572	1	i	i	PRON
ftr-336	1572	2	d.	d.	PROPN
ftr-336	1572	3	690	690	NUM
ftr-336	1572	4	florid	florid	ADJ
ftr-336	1572	5	tax	tax	NOUN
ftr-336	1572	6	review	review	NOUN
ftr-336	1572	7	[	[	X
ftr-336	1572	8	vol.12:8	vol.12:8	NOUN
ftr-336	1572	9	one	one	NUM
ftr-336	1572	10	spouse	spouse	NOUN
ftr-336	1572	11	has	have	AUX
ftr-336	1572	12	fulfilled	fulfil	VERB
ftr-336	1572	13	their	their	PRON
ftr-336	1572	14	full	full	ADJ
ftr-336	1572	15	obligation	obligation	NOUN
ftr-336	1572	16	as	as	ADP
ftr-336	1572	17	a	a	DET
ftr-336	1572	18	wage	wage	NOUN
ftr-336	1572	19	-	-	PUNCT
ftr-336	1572	20	earning	earn	VERB
ftr-336	1572	21	,	,	PUNCT
ftr-336	1572	22	tax	tax	NOUN
ftr-336	1572	23	-	-	PUNCT
ftr-336	1572	24	paying	pay	VERB
ftr-336	1572	25	american	american	NOUN
ftr-336	1572	26	,	,	PUNCT
ftr-336	1572	27	they	they	PRON
ftr-336	1572	28	can	can	AUX
ftr-336	1572	29	be	be	AUX
ftr-336	1572	30	assured	assure	VERB
ftr-336	1572	31	they	they	PRON
ftr-336	1572	32	can	can	AUX
ftr-336	1572	33	get	get	VERB
ftr-336	1572	34	complete	complete	ADJ
ftr-336	1572	35	relief	relief	NOUN
ftr-336	1572	36	,	,	PUNCT
ftr-336	1572	37	and	and	CCONJ
ftr-336	1572	38	we	we	PRON
ftr-336	1572	39	,	,	PUNCT
ftr-336	1572	40	the	the	DET
ftr-336	1572	41	rest	rest	NOUN
ftr-336	1572	42	of	of	ADP
ftr-336	1572	43	the	the	DET
ftr-336	1572	44	public	public	NOUN
ftr-336	1572	45	,	,	PUNCT
ftr-336	1572	46	will	will	AUX
ftr-336	1572	47	struggle	struggle	VERB
ftr-336	1572	48	with	with	ADP
ftr-336	1572	49	their	their	PRON
ftr-336	1572	50	non	non	ADJ
ftr-336	1572	51	-	-	ADJ
ftr-336	1572	52	performing	performing	ADJ
ftr-336	1572	53	spouse	spouse	NOUN
ftr-336	1572	54	.	.	PUNCT
ftr-336	1572	55	”282	”282	PUNCT
ftr-336	1573	1	thus	thus	ADV
ftr-336	1573	2	,	,	PUNCT
ftr-336	1573	3	at	at	ADP
ftr-336	1573	4	least	least	ADJ
ftr-336	1573	5	some	some	PRON
ftr-336	1573	6	in	in	ADP
ftr-336	1573	7	congress	congress	PROPN
ftr-336	1573	8	were	be	AUX
ftr-336	1573	9	willing	willing	ADJ
ftr-336	1573	10	to	to	PART
ftr-336	1573	11	relieve	relieve	VERB
ftr-336	1573	12	the	the	DET
ftr-336	1573	13	requesting	request	VERB
ftr-336	1573	14	spouse	spouse	NOUN
ftr-336	1573	15	of	of	ADP
ftr-336	1573	16	a	a	DET
ftr-336	1573	17	tax	tax	NOUN
ftr-336	1573	18	burden	burden	NOUN
ftr-336	1573	19	with	with	ADP
ftr-336	1573	20	the	the	DET
ftr-336	1573	21	understanding	understanding	NOUN
ftr-336	1573	22	that	that	PRON
ftr-336	1573	23	the	the	DET
ftr-336	1573	24	revenue	revenue	NOUN
ftr-336	1573	25	might	might	AUX
ftr-336	1573	26	never	never	ADV
ftr-336	1573	27	be	be	AUX
ftr-336	1573	28	collected	collect	VERB
ftr-336	1573	29	.	.	PUNCT
ftr-336	1574	1	the	the	DET
ftr-336	1574	2	treasury	treasury	PROPN
ftr-336	1574	3	department	department	PROPN
ftr-336	1574	4	resisted	resist	VERB
ftr-336	1574	5	johnson	johnson	PROPN
ftr-336	1574	6	’s	’s	PART
ftr-336	1574	7	approach	approach	NOUN
ftr-336	1574	8	because	because	SCONJ
ftr-336	1574	9	it	it	PRON
ftr-336	1574	10	would	would	AUX
ftr-336	1574	11	put	put	VERB
ftr-336	1574	12	the	the	DET
ftr-336	1574	13	federal	federal	ADJ
ftr-336	1574	14	government	government	NOUN
ftr-336	1574	15	in	in	ADP
ftr-336	1574	16	a	a	DET
ftr-336	1574	17	less	less	ADV
ftr-336	1574	18	favorable	favorable	ADJ
ftr-336	1574	19	position	position	NOUN
ftr-336	1574	20	than	than	ADP
ftr-336	1574	21	other	other	ADJ
ftr-336	1574	22	creditors	creditor	NOUN
ftr-336	1574	23	who	who	PRON
ftr-336	1574	24	retained	retain	VERB
ftr-336	1574	25	joint	joint	ADJ
ftr-336	1574	26	and	and	CCONJ
ftr-336	1574	27	several	several	ADJ
ftr-336	1574	28	liability.283	liability.283	PROPN
ftr-336	1574	29	it	it	PRON
ftr-336	1574	30	remains	remain	VERB
ftr-336	1574	31	to	to	PART
ftr-336	1574	32	be	be	AUX
ftr-336	1574	33	examined	examine	VERB
ftr-336	1574	34	whether	whether	SCONJ
ftr-336	1574	35	judges	judge	NOUN
ftr-336	1574	36	,	,	PUNCT
ftr-336	1574	37	recognizing	recognize	VERB
ftr-336	1574	38	the	the	DET
ftr-336	1574	39	economic	economic	ADJ
ftr-336	1574	40	burden	burden	NOUN
ftr-336	1574	41	potentially	potentially	ADV
ftr-336	1574	42	placed	place	VERB
ftr-336	1574	43	on	on	ADP
ftr-336	1574	44	requesting	request	VERB
ftr-336	1574	45	spouses	spouse	NOUN
ftr-336	1574	46	,	,	PUNCT
ftr-336	1574	47	are	be	AUX
ftr-336	1574	48	influenced	influence	VERB
ftr-336	1574	49	by	by	ADP
ftr-336	1574	50	the	the	DET
ftr-336	1574	51	amount	amount	NOUN
ftr-336	1574	52	of	of	ADP
ftr-336	1574	53	government	government	NOUN
ftr-336	1574	54	revenue	revenue	NOUN
ftr-336	1574	55	that	that	PRON
ftr-336	1574	56	might	might	AUX
ftr-336	1574	57	be	be	AUX
ftr-336	1574	58	lost	lose	VERB
ftr-336	1574	59	.	.	PUNCT
ftr-336	1575	1	the	the	DET
ftr-336	1575	2	treasury	treasury	PROPN
ftr-336	1575	3	inspector	inspector	NOUN
ftr-336	1575	4	general	general	NOUN
ftr-336	1575	5	for	for	ADP
ftr-336	1575	6	tax	tax	NOUN
ftr-336	1575	7	administration	administration	NOUN
ftr-336	1575	8	found	find	VERB
ftr-336	1575	9	that	that	SCONJ
ftr-336	1575	10	for	for	ADP
ftr-336	1575	11	fiscal	fiscal	ADJ
ftr-336	1575	12	year	year	NOUN
ftr-336	1575	13	2004	2004	NUM
ftr-336	1575	14	,	,	PUNCT
ftr-336	1575	15	6,555	6,555	NUM
ftr-336	1575	16	requesting	request	VERB
ftr-336	1575	17	spouses	spouse	NOUN
ftr-336	1575	18	were	be	AUX
ftr-336	1575	19	granted	grant	VERB
ftr-336	1575	20	relief	relief	NOUN
ftr-336	1575	21	in	in	ADP
ftr-336	1575	22	the	the	DET
ftr-336	1575	23	amount	amount	NOUN
ftr-336	1575	24	of	of	ADP
ftr-336	1575	25	$	$	SYM
ftr-336	1575	26	117.6	117.6	NUM
ftr-336	1575	27	million	million	NUM
ftr-336	1575	28	and	and	CCONJ
ftr-336	1575	29	10,439	10,439	NUM
ftr-336	1575	30	were	be	AUX
ftr-336	1575	31	denied	deny	VERB
ftr-336	1575	32	relief	relief	NOUN
ftr-336	1575	33	of	of	ADP
ftr-336	1575	34	$	$	SYM
ftr-336	1575	35	260.8	260.8	NUM
ftr-336	1575	36	million.284	million.284	NOUN
ftr-336	1575	37	these	these	DET
ftr-336	1575	38	numbers	number	NOUN
ftr-336	1575	39	can	can	AUX
ftr-336	1575	40	not	not	PART
ftr-336	1575	41	be	be	AUX
ftr-336	1575	42	confirmed	confirm	VERB
ftr-336	1575	43	from	from	ADP
ftr-336	1575	44	the	the	DET
ftr-336	1575	45	sample	sample	NOUN
ftr-336	1575	46	because	because	SCONJ
ftr-336	1575	47	not	not	PART
ftr-336	1575	48	all	all	DET
ftr-336	1575	49	section	section	NOUN
ftr-336	1575	50	6015	6015	NUM
ftr-336	1575	51	cases	case	NOUN
ftr-336	1575	52	report	report	VERB
ftr-336	1575	53	the	the	DET
ftr-336	1575	54	amount	amount	NOUN
ftr-336	1575	55	of	of	ADP
ftr-336	1575	56	taxes	taxis	NOUN
ftr-336	1575	57	that	that	PRON
ftr-336	1575	58	may	may	AUX
ftr-336	1575	59	be	be	AUX
ftr-336	1575	60	relieved	relieve	VERB
ftr-336	1575	61	.	.	PUNCT
ftr-336	1576	1	of	of	ADP
ftr-336	1576	2	the	the	DET
ftr-336	1576	3	444	444	NUM
ftr-336	1576	4	cases	case	NOUN
ftr-336	1576	5	,	,	PUNCT
ftr-336	1576	6	it	it	PRON
ftr-336	1576	7	is	be	AUX
ftr-336	1576	8	possible	possible	ADJ
ftr-336	1576	9	to	to	PART
ftr-336	1576	10	discern	discern	VERB
ftr-336	1576	11	the	the	DET
ftr-336	1576	12	amount	amount	NOUN
ftr-336	1576	13	of	of	ADP
ftr-336	1576	14	the	the	DET
ftr-336	1576	15	tax	tax	NOUN
ftr-336	1576	16	obligation	obligation	NOUN
ftr-336	1576	17	involved	involve	VERB
ftr-336	1576	18	in	in	ADP
ftr-336	1576	19	352	352	NUM
ftr-336	1576	20	cases	case	NOUN
ftr-336	1576	21	,	,	PUNCT
ftr-336	1576	22	or	or	CCONJ
ftr-336	1576	23	79.1	79.1	NUM
ftr-336	1576	24	percent	percent	NOUN
ftr-336	1576	25	,	,	PUNCT
ftr-336	1576	26	but	but	CCONJ
ftr-336	1576	27	it	it	PRON
ftr-336	1576	28	is	be	AUX
ftr-336	1576	29	not	not	PART
ftr-336	1576	30	always	always	ADV
ftr-336	1576	31	clear	clear	ADJ
ftr-336	1576	32	if	if	SCONJ
ftr-336	1576	33	these	these	DET
ftr-336	1576	34	sums	sum	NOUN
ftr-336	1576	35	include	include	VERB
ftr-336	1576	36	interest	interest	NOUN
ftr-336	1576	37	,	,	PUNCT
ftr-336	1576	38	penalties	penalty	NOUN
ftr-336	1576	39	,	,	PUNCT
ftr-336	1576	40	or	or	CCONJ
ftr-336	1576	41	prior	prior	ADJ
ftr-336	1576	42	payments	payment	NOUN
ftr-336	1576	43	.	.	PUNCT
ftr-336	1577	1	amount	amount	NOUN
ftr-336	1577	2	of	of	ADP
ftr-336	1577	3	liability	liability	NOUN
ftr-336	1577	4	<	<	X
ftr-336	1577	5	$	$	SYM
ftr-336	1577	6	10,000	10,000	NUM
ftr-336	1577	7	$	$	SYM
ftr-336	1577	8	10,000	10,000	NUM
ftr-336	1577	9	$	$	SYM
ftr-336	1577	10	50,000	50,000	NUM
ftr-336	1577	11	$	$	SYM
ftr-336	1577	12	50,001	50,001	NUM
ftr-336	1577	13	$	$	SYM
ftr-336	1577	14	100,000	100,000	NUM
ftr-336	1577	15	$	$	SYM
ftr-336	1577	16	100,001	100,001	NUM
ftr-336	1577	17	$	$	SYM
ftr-336	1577	18	1	1	NUM
ftr-336	1577	19	million	million	NUM
ftr-336	1577	20	>	>	SYM
ftr-336	1577	21	$	$	SYM
ftr-336	1577	22	1	1	NUM
ftr-336	1577	23	million	million	NUM
ftr-336	1577	24	number	number	NOUN
ftr-336	1577	25	of	of	ADP
ftr-336	1577	26	cases	case	NOUN
ftr-336	1577	27	113	113	NUM
ftr-336	1577	28	102	102	NUM
ftr-336	1577	29	34	34	NUM
ftr-336	1577	30	74	74	NUM
ftr-336	1577	31	29	29	NUM
ftr-336	1577	32	number	number	NOUN
ftr-336	1577	33	won	win	VERB
ftr-336	1577	34	40	40	NUM
ftr-336	1577	35	38	38	NUM
ftr-336	1577	36	9	9	NUM
ftr-336	1577	37	26	26	NUM
ftr-336	1577	38	4	4	NUM
ftr-336	1577	39	winning	win	VERB
ftr-336	1577	40	percentage	percentage	NOUN
ftr-336	1577	41	35.4	35.4	NUM
ftr-336	1577	42	%	%	NOUN
ftr-336	1577	43	37.3	37.3	NUM
ftr-336	1577	44	%	%	NOUN
ftr-336	1577	45	26.5	26.5	NUM
ftr-336	1577	46	%	%	NOUN
ftr-336	1577	47	35.1	35.1	NUM
ftr-336	1577	48	%	%	NOUN
ftr-336	1577	49	13.8	13.8	NUM
ftr-336	1577	50	%	%	NOUN
ftr-336	1577	51	of	of	ADP
ftr-336	1577	52	the	the	DET
ftr-336	1577	53	opinions	opinion	NOUN
ftr-336	1577	54	that	that	PRON
ftr-336	1577	55	include	include	VERB
ftr-336	1577	56	reference	reference	NOUN
ftr-336	1577	57	to	to	ADP
ftr-336	1577	58	how	how	SCONJ
ftr-336	1577	59	much	much	ADJ
ftr-336	1577	60	tax	tax	NOUN
ftr-336	1577	61	revenue	revenue	NOUN
ftr-336	1577	62	is	be	AUX
ftr-336	1577	63	involved	involve	VERB
ftr-336	1577	64	,	,	PUNCT
ftr-336	1577	65	32.1	32.1	NUM
ftr-336	1577	66	percent	percent	NOUN
ftr-336	1577	67	of	of	ADP
ftr-336	1577	68	the	the	DET
ftr-336	1577	69	cases	case	NOUN
ftr-336	1577	70	involved	involve	VERB
ftr-336	1577	71	amounts	amount	VERB
ftr-336	1577	72	less	less	ADJ
ftr-336	1577	73	than	than	ADP
ftr-336	1577	74	$	$	SYM
ftr-336	1577	75	10,000	10,000	NUM
ftr-336	1577	76	and	and	CCONJ
ftr-336	1577	77	61.1	61.1	NUM
ftr-336	1577	78	percent	percent	NOUN
ftr-336	1577	79	involved	involve	VERB
ftr-336	1577	80	less	less	ADJ
ftr-336	1577	81	than	than	ADP
ftr-336	1577	82	$	$	SYM
ftr-336	1577	83	50,000	50,000	NUM
ftr-336	1577	84	.	.	PUNCT
ftr-336	1578	1	only	only	ADV
ftr-336	1578	2	8.2	8.2	NUM
ftr-336	1578	3	percent	percent	NOUN
ftr-336	1578	4	of	of	ADP
ftr-336	1578	5	these	these	DET
ftr-336	1578	6	opinions	opinion	NOUN
ftr-336	1578	7	involved	involve	VERB
ftr-336	1578	8	claims	claim	NOUN
ftr-336	1578	9	with	with	ADP
ftr-336	1578	10	tax	tax	NOUN
ftr-336	1578	11	bills	bill	NOUN
ftr-336	1578	12	of	of	ADP
ftr-336	1578	13	over	over	ADP
ftr-336	1578	14	$	$	SYM
ftr-336	1578	15	1	1	NUM
ftr-336	1578	16	million	million	NUM
ftr-336	1578	17	,	,	PUNCT
ftr-336	1578	18	and	and	CCONJ
ftr-336	1578	19	only	only	ADV
ftr-336	1578	20	13.8	13.8	NUM
ftr-336	1578	21	percent	percent	NOUN
ftr-336	1578	22	of	of	ADP
ftr-336	1578	23	requesting	request	VERB
ftr-336	1578	24	spouses	spouse	NOUN
ftr-336	1578	25	were	be	AUX
ftr-336	1578	26	able	able	ADJ
ftr-336	1578	27	to	to	PART
ftr-336	1578	28	win	win	VERB
ftr-336	1578	29	these	these	DET
ftr-336	1578	30	high	high	ADJ
ftr-336	1578	31	-	-	PUNCT
ftr-336	1578	32	value	value	NOUN
ftr-336	1578	33	cases	case	NOUN
ftr-336	1578	34	.	.	PUNCT
ftr-336	1579	1	of	of	ADP
ftr-336	1579	2	all	all	PRON
ftr-336	1579	3	of	of	ADP
ftr-336	1579	4	the	the	DET
ftr-336	1579	5	cases	case	NOUN
ftr-336	1579	6	referencing	reference	VERB
ftr-336	1579	7	this	this	DET
ftr-336	1579	8	factor	factor	NOUN
ftr-336	1579	9	that	that	PRON
ftr-336	1579	10	were	be	AUX
ftr-336	1579	11	won	win	VERB
ftr-336	1579	12	by	by	ADP
ftr-336	1579	13	the	the	DET
ftr-336	1579	14	requesting	requesting	NOUN
ftr-336	1579	15	spouse	spouse	NOUN
ftr-336	1579	16	,	,	PUNCT
ftr-336	1579	17	74.4	74.4	NUM
ftr-336	1579	18	percent	percent	NOUN
ftr-336	1579	19	involved	involve	VERB
ftr-336	1579	20	less	less	ADJ
ftr-336	1579	21	than	than	ADP
ftr-336	1579	22	$	$	SYM
ftr-336	1579	23	100,000	100,000	NUM
ftr-336	1579	24	in	in	ADP
ftr-336	1579	25	taxes	taxis	NOUN
ftr-336	1579	26	.	.	PUNCT
ftr-336	1580	1	that	that	SCONJ
ftr-336	1580	2	a	a	DET
ftr-336	1580	3	large	large	ADJ
ftr-336	1580	4	percentage	percentage	NOUN
ftr-336	1580	5	of	of	ADP
ftr-336	1580	6	cases	case	NOUN
ftr-336	1580	7	involve	involve	VERB
ftr-336	1580	8	relatively	relatively	ADV
ftr-336	1580	9	smaller	small	ADJ
ftr-336	1580	10	sums	sum	NOUN
ftr-336	1580	11	is	be	AUX
ftr-336	1580	12	surprising	surprising	ADJ
ftr-336	1580	13	because	because	SCONJ
ftr-336	1580	14	the	the	DET
ftr-336	1580	15	irs	irs	PROPN
ftr-336	1580	16	’s	’s	PART
ftr-336	1580	17	methods	method	NOUN
ftr-336	1580	18	for	for	ADP
ftr-336	1580	19	prioritizing	prioritize	VERB
ftr-336	1580	20	collection	collection	NOUN
ftr-336	1580	21	focus	focus	NOUN
ftr-336	1580	22	on	on	ADP
ftr-336	1580	23	the	the	DET
ftr-336	1580	24	aggregate	aggregate	ADJ
ftr-336	1580	25	amount	amount	NOUN
ftr-336	1580	26	of	of	ADP
ftr-336	1580	27	taxes	taxis	NOUN
ftr-336	1580	28	owed	owe	VERB
ftr-336	1580	29	,	,	PUNCT
ftr-336	1580	30	so	so	SCONJ
ftr-336	1580	31	that	that	SCONJ
ftr-336	1580	32	smaller	small	ADJ
ftr-336	1580	33	revenue	revenue	NOUN
ftr-336	1580	34	amounts	amount	NOUN
ftr-336	1580	35	get	get	VERB
ftr-336	1580	36	less	less	ADJ
ftr-336	1580	37	282	282	NUM
ftr-336	1580	38	.	.	PUNCT
ftr-336	1581	1	oversight	oversight	NOUN
ftr-336	1581	2	subcommittee	subcommittee	NOUN
ftr-336	1581	3	,	,	PUNCT
ftr-336	1581	4	supra	supra	PROPN
ftr-336	1581	5	note	note	PROPN
ftr-336	1581	6	55	55	NUM
ftr-336	1581	7	,	,	PUNCT
ftr-336	1581	8	at	at	ADP
ftr-336	1581	9	32	32	NUM
ftr-336	1581	10	.	.	PUNCT
ftr-336	1581	11	283	283	NUM
ftr-336	1581	12	.	.	PUNCT
ftr-336	1582	1	i	i	PRON
ftr-336	1582	2	d.	d.	PROPN
ftr-336	1582	3	284	284	NUM
ftr-336	1582	4	.	.	PUNCT
ftr-336	1583	1	tigta	tigta	PROPN
ftr-336	1583	2	,	,	PUNCT
ftr-336	1583	3	accurate	accurate	ADJ
ftr-336	1583	4	relief	relief	NOUN
ftr-336	1583	5	determinations	determination	NOUN
ftr-336	1583	6	,	,	PUNCT
ftr-336	1583	7	supra	supra	PROPN
ftr-336	1583	8	note	note	NOUN
ftr-336	1583	9	97	97	NUM
ftr-336	1583	10	,	,	PUNCT
ftr-336	1583	11	at	at	ADP
ftr-336	1583	12	7	7	NUM
ftr-336	1583	13	-	-	SYM
ftr-336	1583	14	8	8	NUM
ftr-336	1583	15	.	.	NOUN
ftr-336	1583	16	2012	2012	NUM
ftr-336	1583	17	]	]	PUNCT
ftr-336	1583	18	empirical	empirical	ADJ
ftr-336	1583	19	study	study	NOUN
ftr-336	1583	20	of	of	ADP
ftr-336	1583	21	innocent	innocent	ADJ
ftr-336	1583	22	spouse	spouse	NOUN
ftr-336	1583	23	relief	relief	NOUN
ftr-336	1583	24	691	691	NUM
ftr-336	1583	25	attention	attention	NOUN
ftr-336	1583	26	until	until	ADP
ftr-336	1583	27	interest	interest	NOUN
ftr-336	1583	28	and	and	CCONJ
ftr-336	1583	29	penalties	penalty	NOUN
ftr-336	1583	30	accrue.285	accrue.285	VERB
ftr-336	1583	31	smaller	small	ADJ
ftr-336	1583	32	amounts	amount	NOUN
ftr-336	1583	33	should	should	AUX
ftr-336	1583	34	therefore	therefore	ADV
ftr-336	1583	35	be	be	AUX
ftr-336	1583	36	a	a	DET
ftr-336	1583	37	smaller	small	ADJ
ftr-336	1583	38	percentage	percentage	NOUN
ftr-336	1583	39	of	of	ADP
ftr-336	1583	40	deficiencies	deficiency	NOUN
ftr-336	1583	41	asserted	assert	VERB
ftr-336	1583	42	.	.	PUNCT
ftr-336	1584	1	nonetheless	nonetheless	ADV
ftr-336	1584	2	,	,	PUNCT
ftr-336	1584	3	innocent	innocent	ADJ
ftr-336	1584	4	spouse	spouse	NOUN
ftr-336	1584	5	relief	relief	NOUN
ftr-336	1584	6	may	may	AUX
ftr-336	1584	7	be	be	AUX
ftr-336	1584	8	one	one	NUM
ftr-336	1584	9	of	of	ADP
ftr-336	1584	10	the	the	DET
ftr-336	1584	11	ways	way	NOUN
ftr-336	1584	12	these	these	DET
ftr-336	1584	13	lower	low	ADJ
ftr-336	1584	14	-	-	PUNCT
ftr-336	1584	15	income	income	NOUN
ftr-336	1584	16	taxpayers	taxpayer	NOUN
ftr-336	1584	17	have	have	VERB
ftr-336	1584	18	to	to	PART
ftr-336	1584	19	contest	contest	VERB
ftr-336	1584	20	collection	collection	NOUN
ftr-336	1584	21	.	.	PUNCT
ftr-336	1585	1	in	in	ADP
ftr-336	1585	2	cummings	cummings	PROPN
ftr-336	1586	1	v.	v.	CCONJ
ftr-336	1586	2	commissioner,286	commissioner,286	PROPN
ftr-336	1586	3	a	a	DET
ftr-336	1586	4	divorced	divorce	VERB
ftr-336	1586	5	woman	woman	NOUN
ftr-336	1586	6	working	work	VERB
ftr-336	1586	7	two	two	NUM
ftr-336	1586	8	jobs	job	NOUN
ftr-336	1586	9	was	be	AUX
ftr-336	1586	10	granted	grant	VERB
ftr-336	1586	11	relief	relief	NOUN
ftr-336	1586	12	from	from	ADP
ftr-336	1586	13	a	a	DET
ftr-336	1586	14	$	$	SYM
ftr-336	1586	15	506	506	NUM
ftr-336	1586	16	liability	liability	NOUN
ftr-336	1586	17	that	that	PRON
ftr-336	1586	18	originated	originate	VERB
ftr-336	1586	19	in	in	ADP
ftr-336	1586	20	her	her	PRON
ftr-336	1586	21	husband	husband	NOUN
ftr-336	1586	22	’s	’s	PART
ftr-336	1586	23	self	self	NOUN
ftr-336	1586	24	-	-	PUNCT
ftr-336	1586	25	employment	employment	NOUN
ftr-336	1586	26	.	.	PUNCT
ftr-336	1587	1	she	she	PRON
ftr-336	1587	2	was	be	AUX
ftr-336	1587	3	granted	grant	VERB
ftr-336	1587	4	relief	relief	NOUN
ftr-336	1587	5	based	base	VERB
ftr-336	1587	6	on	on	ADP
ftr-336	1587	7	her	her	PRON
ftr-336	1587	8	economic	economic	ADJ
ftr-336	1587	9	hardship	hardship	NOUN
ftr-336	1587	10	and	and	CCONJ
ftr-336	1587	11	the	the	DET
ftr-336	1587	12	fact	fact	NOUN
ftr-336	1587	13	that	that	SCONJ
ftr-336	1587	14	she	she	PRON
ftr-336	1587	15	did	do	AUX
ftr-336	1587	16	not	not	PART
ftr-336	1587	17	receive	receive	VERB
ftr-336	1587	18	a	a	DET
ftr-336	1587	19	significant	significant	ADJ
ftr-336	1587	20	benefit	benefit	NOUN
ftr-336	1587	21	from	from	ADP
ftr-336	1587	22	the	the	DET
ftr-336	1587	23	nonpayment	nonpayment	NOUN
ftr-336	1587	24	.	.	PUNCT
ftr-336	1588	1	however	however	ADV
ftr-336	1588	2	,	,	PUNCT
ftr-336	1588	3	smaller	small	ADJ
ftr-336	1588	4	revenue	revenue	NOUN
ftr-336	1588	5	amounts	amount	NOUN
ftr-336	1588	6	are	be	AUX
ftr-336	1588	7	no	no	DET
ftr-336	1588	8	guarantee	guarantee	NOUN
ftr-336	1588	9	of	of	ADP
ftr-336	1588	10	relief	relief	NOUN
ftr-336	1588	11	.	.	PUNCT
ftr-336	1589	1	in	in	ADP
ftr-336	1589	2	freulich	freulich	PROPN
ftr-336	1589	3	v.	v.	ADP
ftr-336	1589	4	commissioner,287	commissioner,287	PROPN
ftr-336	1589	5	a	a	DET
ftr-336	1589	6	widow	widow	NOUN
ftr-336	1589	7	had	have	VERB
ftr-336	1589	8	income	income	NOUN
ftr-336	1589	9	from	from	ADP
ftr-336	1589	10	gambling	gambling	NOUN
ftr-336	1589	11	that	that	PRON
ftr-336	1589	12	generated	generate	VERB
ftr-336	1589	13	$	$	SYM
ftr-336	1589	14	606	606	NUM
ftr-336	1589	15	in	in	ADP
ftr-336	1589	16	taxes	taxis	NOUN
ftr-336	1589	17	.	.	PUNCT
ftr-336	1590	1	the	the	DET
ftr-336	1590	2	tax	tax	NOUN
ftr-336	1590	3	court	court	NOUN
ftr-336	1590	4	would	would	AUX
ftr-336	1590	5	not	not	PART
ftr-336	1590	6	grant	grant	VERB
ftr-336	1590	7	her	her	PRON
ftr-336	1590	8	relief	relief	NOUN
ftr-336	1590	9	because	because	SCONJ
ftr-336	1590	10	the	the	DET
ftr-336	1590	11	gambling	gambling	NOUN
ftr-336	1590	12	was	be	AUX
ftr-336	1590	13	her	her	PRON
ftr-336	1590	14	income	income	NOUN
ftr-336	1590	15	.	.	PUNCT
ftr-336	1591	1	in	in	ADP
ftr-336	1591	2	yet	yet	ADV
ftr-336	1591	3	another	another	PRON
ftr-336	1591	4	case	case	NOUN
ftr-336	1591	5	,	,	PUNCT
ftr-336	1591	6	that	that	SCONJ
ftr-336	1591	7	$	$	SYM
ftr-336	1591	8	2,300	2,300	NUM
ftr-336	1591	9	of	of	ADP
ftr-336	1591	10	taxes	taxis	NOUN
ftr-336	1591	11	owed	owe	VERB
ftr-336	1591	12	seemed	seem	VERB
ftr-336	1591	13	small	small	ADJ
ftr-336	1591	14	in	in	ADP
ftr-336	1591	15	comparison	comparison	NOUN
ftr-336	1591	16	to	to	ADP
ftr-336	1591	17	the	the	DET
ftr-336	1591	18	requesting	request	VERB
ftr-336	1591	19	wife	wife	NOUN
ftr-336	1591	20	’s	’s	PART
ftr-336	1591	21	annual	annual	ADJ
ftr-336	1591	22	income	income	NOUN
ftr-336	1591	23	of	of	ADP
ftr-336	1591	24	$	$	SYM
ftr-336	1591	25	46,000	46,000	NUM
ftr-336	1591	26	was	be	AUX
ftr-336	1591	27	enough	enough	ADJ
ftr-336	1591	28	for	for	SCONJ
ftr-336	1591	29	the	the	DET
ftr-336	1591	30	court	court	NOUN
ftr-336	1591	31	to	to	PART
ftr-336	1591	32	discount	discount	VERB
ftr-336	1591	33	economic	economic	ADJ
ftr-336	1591	34	hardship.288	hardship.288	PROPN
ftr-336	1591	35	as	as	ADP
ftr-336	1591	36	with	with	ADP
ftr-336	1591	37	small	small	ADJ
ftr-336	1591	38	revenue	revenue	NOUN
ftr-336	1591	39	claims	claim	NOUN
ftr-336	1591	40	,	,	PUNCT
ftr-336	1591	41	it	it	PRON
ftr-336	1591	42	is	be	AUX
ftr-336	1591	43	hard	hard	ADJ
ftr-336	1591	44	to	to	PART
ftr-336	1591	45	define	define	VERB
ftr-336	1591	46	what	what	PRON
ftr-336	1591	47	will	will	AUX
ftr-336	1591	48	win	win	VERB
ftr-336	1591	49	a	a	DET
ftr-336	1591	50	large	large	ADJ
ftr-336	1591	51	revenue	revenue	NOUN
ftr-336	1591	52	case	case	NOUN
ftr-336	1591	53	.	.	PUNCT
ftr-336	1592	1	in	in	ADP
ftr-336	1592	2	chou	chou	PROPN
ftr-336	1592	3	v.	v.	ADP
ftr-336	1592	4	commissioner,289	commissioner,289	PROPN
ftr-336	1592	5	the	the	DET
ftr-336	1592	6	couple	couple	NOUN
ftr-336	1592	7	was	be	AUX
ftr-336	1592	8	fighting	fight	VERB
ftr-336	1592	9	the	the	DET
ftr-336	1592	10	assessment	assessment	NOUN
ftr-336	1592	11	of	of	ADP
ftr-336	1592	12	tax	tax	NOUN
ftr-336	1592	13	because	because	SCONJ
ftr-336	1592	14	,	,	PUNCT
ftr-336	1592	15	if	if	SCONJ
ftr-336	1592	16	placed	place	VERB
ftr-336	1592	17	in	in	ADP
ftr-336	1592	18	the	the	DET
ftr-336	1592	19	earlier	early	ADJ
ftr-336	1592	20	year	year	NOUN
ftr-336	1592	21	as	as	SCONJ
ftr-336	1592	22	the	the	DET
ftr-336	1592	23	irs	irs	PROPN
ftr-336	1592	24	claimed	claim	VERB
ftr-336	1592	25	,	,	PUNCT
ftr-336	1592	26	the	the	DET
ftr-336	1592	27	couple	couple	NOUN
ftr-336	1592	28	would	would	AUX
ftr-336	1592	29	owe	owe	VERB
ftr-336	1592	30	almost	almost	ADV
ftr-336	1592	31	$	$	SYM
ftr-336	1592	32	2	2	NUM
ftr-336	1592	33	million	million	NUM
ftr-336	1592	34	more	more	ADJ
ftr-336	1592	35	in	in	ADP
ftr-336	1592	36	alternative	alternative	ADJ
ftr-336	1592	37	minimum	minimum	ADJ
ftr-336	1592	38	tax	tax	NOUN
ftr-336	1592	39	because	because	SCONJ
ftr-336	1592	40	of	of	ADP
ftr-336	1592	41	the	the	DET
ftr-336	1592	42	exercise	exercise	NOUN
ftr-336	1592	43	of	of	ADP
ftr-336	1592	44	stock	stock	NOUN
ftr-336	1592	45	options	option	NOUN
ftr-336	1592	46	that	that	PRON
ftr-336	1592	47	quickly	quickly	ADV
ftr-336	1592	48	declined	decline	VERB
ftr-336	1592	49	in	in	ADP
ftr-336	1592	50	value	value	NOUN
ftr-336	1592	51	.	.	PUNCT
ftr-336	1593	1	the	the	DET
ftr-336	1593	2	couple	couple	NOUN
ftr-336	1593	3	lost	lose	VERB
ftr-336	1593	4	.	.	PUNCT
ftr-336	1594	1	unlike	unlike	ADP
ftr-336	1594	2	in	in	ADP
ftr-336	1594	3	chou	chou	NOUN
ftr-336	1594	4	,	,	PUNCT
ftr-336	1594	5	in	in	ADP
ftr-336	1594	6	barranco	barranco	PROPN
ftr-336	1594	7	v.	v.	ADP
ftr-336	1594	8	commissioner290	commissioner290	PROPN
ftr-336	1594	9	and	and	CCONJ
ftr-336	1594	10	pierce	pierce	PROPN
ftr-336	1594	11	v.	v.	PROPN
ftr-336	1594	12	commissioner,291	commissioner,291	PROPN
ftr-336	1594	13	the	the	DET
ftr-336	1594	14	couples	couple	NOUN
ftr-336	1594	15	enjoyed	enjoy	VERB
ftr-336	1594	16	extravagant	extravagant	ADJ
ftr-336	1594	17	lifestyles	lifestyle	NOUN
ftr-336	1594	18	and	and	CCONJ
ftr-336	1594	19	blatantly	blatantly	ADV
ftr-336	1594	20	abused	abuse	VERB
ftr-336	1594	21	the	the	DET
ftr-336	1594	22	tax	tax	NOUN
ftr-336	1594	23	system	system	NOUN
ftr-336	1594	24	.	.	PUNCT
ftr-336	1595	1	in	in	ADP
ftr-336	1595	2	those	those	DET
ftr-336	1595	3	cases	case	NOUN
ftr-336	1595	4	the	the	DET
ftr-336	1595	5	couples	couple	NOUN
ftr-336	1595	6	also	also	ADV
ftr-336	1595	7	lost	lose	VERB
ftr-336	1595	8	.	.	PUNCT
ftr-336	1596	1	for	for	ADP
ftr-336	1596	2	the	the	DET
ftr-336	1596	3	three	three	NUM
ftr-336	1596	4	cases	case	NOUN
ftr-336	1596	5	with	with	ADP
ftr-336	1596	6	more	more	ADJ
ftr-336	1596	7	than	than	ADP
ftr-336	1596	8	$	$	SYM
ftr-336	1596	9	1	1	NUM
ftr-336	1596	10	million	million	NUM
ftr-336	1596	11	of	of	ADP
ftr-336	1596	12	tax	tax	NOUN
ftr-336	1596	13	liability	liability	NOUN
ftr-336	1596	14	owed	owe	VERB
ftr-336	1596	15	which	which	PRON
ftr-336	1596	16	were	be	AUX
ftr-336	1596	17	won	win	VERB
ftr-336	1596	18	on	on	ADP
ftr-336	1596	19	the	the	DET
ftr-336	1596	20	merits	merit	NOUN
ftr-336	1596	21	,	,	PUNCT
ftr-336	1596	22	all	all	PRON
ftr-336	1596	23	involved	involved	ADJ
ftr-336	1596	24	requesting	request	VERB
ftr-336	1596	25	wives	wife	NOUN
ftr-336	1596	26	,	,	PUNCT
ftr-336	1596	27	none	none	NOUN
ftr-336	1596	28	of	of	ADP
ftr-336	1596	29	the	the	DET
ftr-336	1596	30	wives	wife	NOUN
ftr-336	1596	31	were	be	AUX
ftr-336	1596	32	found	find	VERB
ftr-336	1596	33	to	to	PART
ftr-336	1596	34	have	have	VERB
ftr-336	1596	35	knowledge	knowledge	NOUN
ftr-336	1596	36	of	of	ADP
ftr-336	1596	37	the	the	DET
ftr-336	1596	38	deficiency	deficiency	NOUN
ftr-336	1596	39	,	,	PUNCT
ftr-336	1596	40	two	two	NUM
ftr-336	1596	41	arose	arise	VERB
ftr-336	1596	42	from	from	ADP
ftr-336	1596	43	investments	investment	NOUN
ftr-336	1596	44	in	in	ADP
ftr-336	1596	45	tax	tax	NOUN
ftr-336	1596	46	shelters	shelter	NOUN
ftr-336	1596	47	,	,	PUNCT
ftr-336	1596	48	two	two	NUM
ftr-336	1596	49	wives	wife	NOUN
ftr-336	1596	50	had	have	VERB
ftr-336	1596	51	phds	phds	NOUN
ftr-336	1596	52	and	and	CCONJ
ftr-336	1596	53	one	one	NUM
ftr-336	1596	54	had	have	VERB
ftr-336	1596	55	a	a	DET
ftr-336	1596	56	masters	master	NOUN
ftr-336	1596	57	degree	degree	NOUN
ftr-336	1596	58	,	,	PUNCT
ftr-336	1596	59	and	and	CCONJ
ftr-336	1596	60	in	in	ADP
ftr-336	1596	61	two	two	NUM
ftr-336	1596	62	cases	case	NOUN
ftr-336	1596	63	the	the	DET
ftr-336	1596	64	husband	husband	NOUN
ftr-336	1596	65	handled	handle	VERB
ftr-336	1596	66	the	the	DET
ftr-336	1596	67	family	family	NOUN
ftr-336	1596	68	’s	’s	PART
ftr-336	1596	69	finances	finance	NOUN
ftr-336	1596	70	but	but	CCONJ
ftr-336	1596	71	in	in	ADP
ftr-336	1596	72	the	the	DET
ftr-336	1596	73	other	other	ADJ
ftr-336	1596	74	the	the	DET
ftr-336	1596	75	wife	wife	NOUN
ftr-336	1596	76	handled	handle	VERB
ftr-336	1596	77	them	they	PRON
ftr-336	1596	78	.	.	PUNCT
ftr-336	1597	1	except	except	SCONJ
ftr-336	1597	2	for	for	ADP
ftr-336	1597	3	very	very	ADV
ftr-336	1597	4	large	large	ADJ
ftr-336	1597	5	revenue	revenue	NOUN
ftr-336	1597	6	cases	case	NOUN
ftr-336	1597	7	,	,	PUNCT
ftr-336	1597	8	the	the	DET
ftr-336	1597	9	amount	amount	NOUN
ftr-336	1597	10	of	of	ADP
ftr-336	1597	11	the	the	DET
ftr-336	1597	12	liability	liability	NOUN
ftr-336	1597	13	does	do	AUX
ftr-336	1597	14	not	not	PART
ftr-336	1597	15	appear	appear	VERB
ftr-336	1597	16	to	to	PART
ftr-336	1597	17	affect	affect	VERB
ftr-336	1597	18	the	the	DET
ftr-336	1597	19	outcome	outcome	NOUN
ftr-336	1597	20	of	of	ADP
ftr-336	1597	21	the	the	DET
ftr-336	1597	22	case	case	NOUN
ftr-336	1597	23	.	.	PUNCT
ftr-336	1598	1	similarly	similarly	ADV
ftr-336	1598	2	,	,	PUNCT
ftr-336	1598	3	whether	whether	SCONJ
ftr-336	1598	4	the	the	DET
ftr-336	1598	5	nonrequesting	nonrequesting	NOUN
ftr-336	1598	6	spouse	spouse	NOUN
ftr-336	1598	7	would	would	AUX
ftr-336	1598	8	be	be	AUX
ftr-336	1598	9	able	able	ADJ
ftr-336	1598	10	or	or	CCONJ
ftr-336	1598	11	unable	unable	ADJ
ftr-336	1598	12	to	to	PART
ftr-336	1598	13	pay	pay	VERB
ftr-336	1598	14	the	the	DET
ftr-336	1598	15	taxes	taxis	NOUN
ftr-336	1598	16	owed	owe	VERB
ftr-336	1598	17	was	be	AUX
ftr-336	1598	18	raised	raise	VERB
ftr-336	1598	19	in	in	ADP
ftr-336	1598	20	only	only	ADV
ftr-336	1598	21	ninety	ninety	NUM
ftr-336	1598	22	-	-	PUNCT
ftr-336	1598	23	seven	seven	NUM
ftr-336	1598	24	section	section	NOUN
ftr-336	1598	25	6015	6015	NUM
ftr-336	1598	26	opinions.292	opinions.292	ADV
ftr-336	1598	27	therefore	therefore	ADV
ftr-336	1598	28	,	,	PUNCT
ftr-336	1598	29	in	in	ADP
ftr-336	1598	30	78.2	78.2	NUM
ftr-336	1598	31	percent	percent	NOUN
ftr-336	1598	32	of	of	ADP
ftr-336	1598	33	all	all	DET
ftr-336	1598	34	section	section	NOUN
ftr-336	1598	35	6015	6015	NUM
ftr-336	1598	36	cases	case	NOUN
ftr-336	1598	37	,	,	PUNCT
ftr-336	1598	38	no	no	DET
ftr-336	1598	39	mention	mention	NOUN
ftr-336	1598	40	was	be	AUX
ftr-336	1598	41	made	make	VERB
ftr-336	1598	42	of	of	ADP
ftr-336	1598	43	the	the	DET
ftr-336	1598	44	ability	ability	NOUN
ftr-336	1598	45	to	to	PART
ftr-336	1598	46	recover	recover	VERB
ftr-336	1598	47	from	from	ADP
ftr-336	1598	48	285	285	NUM
ftr-336	1598	49	.	.	PUNCT
ftr-336	1599	1	olson	olson	NOUN
ftr-336	1599	2	testifies	testify	VERB
ftr-336	1599	3	on	on	ADP
ftr-336	1599	4	fairness	fairness	NOUN
ftr-336	1599	5	in	in	ADP
ftr-336	1599	6	irs	irs	PROPN
ftr-336	1599	7	enforcement	enforcement	NOUN
ftr-336	1599	8	,	,	PUNCT
ftr-336	1599	9	2007	2007	NUM
ftr-336	1599	10	tnt	tnt	PROPN
ftr-336	1599	11	44	44	NUM
ftr-336	1599	12	-	-	SYM
ftr-336	1599	13	28	28	NUM
ftr-336	1599	14	(	(	PUNCT
ftr-336	1599	15	mar	mar	PROPN
ftr-336	1599	16	.	.	PROPN
ftr-336	1599	17	5	5	NUM
ftr-336	1599	18	,	,	PUNCT
ftr-336	1599	19	2007	2007	NUM
ftr-336	1599	20	)	)	PUNCT
ftr-336	1599	21	.	.	PUNCT
ftr-336	1600	1	286	286	NUM
ftr-336	1600	2	.	.	PUNCT
ftr-336	1601	1	t.c	t.c	PROPN
ftr-336	1601	2	.	.	PROPN
ftr-336	1601	3	summ	summ	PROPN
ftr-336	1601	4	.	.	PUNCT
ftr-336	1602	1	op	op	NOUN
ftr-336	1602	2	.	.	PUNCT
ftr-336	1603	1	2007	2007	NUM
ftr-336	1603	2	-	-	SYM
ftr-336	1603	3	77	77	NUM
ftr-336	1603	4	.	.	PUNCT
ftr-336	1604	1	287	287	NUM
ftr-336	1604	2	.	.	PUNCT
ftr-336	1605	1	t.c	t.c	PROPN
ftr-336	1605	2	.	.	PROPN
ftr-336	1605	3	summ	summ	PROPN
ftr-336	1605	4	.	.	PUNCT
ftr-336	1606	1	op	op	NOUN
ftr-336	1606	2	.	.	PUNCT
ftr-336	1607	1	2007	2007	NUM
ftr-336	1607	2	-	-	SYM
ftr-336	1607	3	124	124	NUM
ftr-336	1607	4	.	.	PUNCT
ftr-336	1608	1	288	288	NUM
ftr-336	1608	2	.	.	PUNCT
ftr-336	1608	3	meadows	meadow	NOUN
ftr-336	1608	4	v.	v.	ADP
ftr-336	1608	5	commissioner	commissioner	PROPN
ftr-336	1608	6	,	,	PUNCT
ftr-336	1608	7	t.c	t.c	PROPN
ftr-336	1608	8	.	.	PROPN
ftr-336	1608	9	summ	summ	PROPN
ftr-336	1608	10	.	.	PUNCT
ftr-336	1609	1	op	op	NOUN
ftr-336	1609	2	.	.	PUNCT
ftr-336	1610	1	2007	2007	NUM
ftr-336	1610	2	-	-	SYM
ftr-336	1610	3	42	42	NUM
ftr-336	1610	4	.	.	PUNCT
ftr-336	1611	1	289	289	NUM
ftr-336	1611	2	.	.	PUNCT
ftr-336	1612	1	93	93	NUM
ftr-336	1612	2	t.c.m	t.c.m	NOUN
ftr-336	1612	3	.	.	PUNCT
ftr-336	1613	1	(	(	PUNCT
ftr-336	1613	2	cch	cch	NOUN
ftr-336	1613	3	)	)	PUNCT
ftr-336	1613	4	1152	1152	NUM
ftr-336	1613	5	,	,	PUNCT
ftr-336	1613	6	1156	1156	NUM
ftr-336	1613	7	t.c.m	t.c.m	NOUN
ftr-336	1613	8	.	.	PUNCT
ftr-336	1614	1	(	(	PUNCT
ftr-336	1614	2	ria	ria	PROPN
ftr-336	1614	3	)	)	PUNCT
ftr-336	1614	4	¶	¶	NOUN
ftr-336	1614	5	2007	2007	NUM
ftr-336	1614	6	-	-	SYM
ftr-336	1614	7	102	102	NUM
ftr-336	1614	8	at	at	ADP
ftr-336	1614	9	730	730	NUM
ftr-336	1614	10	(	(	PUNCT
ftr-336	1614	11	2007	2007	NUM
ftr-336	1614	12	)	)	PUNCT
ftr-336	1614	13	.	.	PUNCT
ftr-336	1615	1	290	290	NUM
ftr-336	1615	2	.	.	NOUN
ftr-336	1615	3	85	85	NUM
ftr-336	1615	4	t.c.m	t.c.m	NOUN
ftr-336	1615	5	.	.	PUNCT
ftr-336	1616	1	(	(	PUNCT
ftr-336	1616	2	cch	cch	PROPN
ftr-336	1616	3	)	)	PUNCT
ftr-336	1616	4	778	778	NUM
ftr-336	1616	5	,	,	PUNCT
ftr-336	1616	6	785	785	NUM
ftr-336	1616	7	,	,	PUNCT
ftr-336	1616	8	t.c.m	t.c.m	INTJ
ftr-336	1616	9	.	.	PUNCT
ftr-336	1617	1	(	(	PUNCT
ftr-336	1617	2	ria	ria	PROPN
ftr-336	1617	3	)	)	PUNCT
ftr-336	1617	4	¶	¶	PROPN
ftr-336	1617	5	2003	2003	NUM
ftr-336	1617	6	-	-	SYM
ftr-336	1617	7	18	18	NUM
ftr-336	1617	8	at	at	ADP
ftr-336	1617	9	70–71	70–71	PROPN
ftr-336	1617	10	(	(	PUNCT
ftr-336	1617	11	2003	2003	NUM
ftr-336	1617	12	)	)	PUNCT
ftr-336	1617	13	.	.	PUNCT
ftr-336	1618	1	291	291	NUM
ftr-336	1618	2	.	.	NOUN
ftr-336	1618	3	85	85	NUM
ftr-336	1618	4	t.c.m	t.c.m	NOUN
ftr-336	1618	5	.	.	PUNCT
ftr-336	1619	1	(	(	PUNCT
ftr-336	1619	2	cch	cch	NOUN
ftr-336	1619	3	)	)	PUNCT
ftr-336	1619	4	1553	1553	NUM
ftr-336	1619	5	,	,	PUNCT
ftr-336	1619	6	1560	1560	NUM
ftr-336	1619	7	,	,	PUNCT
ftr-336	1619	8	t.c.m	t.c.m	INTJ
ftr-336	1619	9	.	.	PUNCT
ftr-336	1620	1	(	(	PUNCT
ftr-336	1620	2	ria	ria	PROPN
ftr-336	1620	3	)	)	PUNCT
ftr-336	1620	4	¶	¶	PROPN
ftr-336	1620	5	2003	2003	NUM
ftr-336	1620	6	-	-	SYM
ftr-336	1620	7	188	188	NUM
ftr-336	1620	8	at	at	ADP
ftr-336	1620	9	1008	1008	NUM
ftr-336	1620	10	(	(	PUNCT
ftr-336	1620	11	2003	2003	NUM
ftr-336	1620	12	)	)	PUNCT
ftr-336	1620	13	.	.	PUNCT
ftr-336	1621	1	292	292	NUM
ftr-336	1621	2	.	.	PUNCT
ftr-336	1622	1	in	in	ADP
ftr-336	1622	2	57	57	NUM
ftr-336	1622	3	%	%	NOUN
ftr-336	1622	4	of	of	ADP
ftr-336	1622	5	the	the	DET
ftr-336	1622	6	cases	case	NOUN
ftr-336	1622	7	in	in	ADP
ftr-336	1622	8	which	which	PRON
ftr-336	1622	9	reference	reference	NOUN
ftr-336	1622	10	was	be	AUX
ftr-336	1622	11	made	make	VERB
ftr-336	1622	12	to	to	ADP
ftr-336	1622	13	the	the	DET
ftr-336	1622	14	other	other	ADJ
ftr-336	1622	15	spouse	spouse	NOUN
ftr-336	1622	16	,	,	PUNCT
ftr-336	1622	17	the	the	DET
ftr-336	1622	18	non	non	ADJ
ftr-336	1622	19	-	-	ADJ
ftr-336	1622	20	requesting	request	VERB
ftr-336	1622	21	spouse	spouse	NOUN
ftr-336	1622	22	was	be	AUX
ftr-336	1622	23	deceased	deceased	ADJ
ftr-336	1622	24	.	.	PUNCT
ftr-336	1623	1	692	692	NUM
ftr-336	1623	2	florid	florid	ADJ
ftr-336	1623	3	tax	tax	NOUN
ftr-336	1623	4	review	review	NOUN
ftr-336	1624	1	[	[	X
ftr-336	1624	2	vol.12:8	vol.12:8	NOUN
ftr-336	1624	3	the	the	DET
ftr-336	1624	4	non	non	ADJ
ftr-336	1624	5	-	-	ADJ
ftr-336	1624	6	requesting	requesting	ADJ
ftr-336	1624	7	spouse	spouse	NOUN
ftr-336	1624	8	.	.	PUNCT
ftr-336	1625	1	of	of	ADP
ftr-336	1625	2	those	those	DET
ftr-336	1625	3	ninety	ninety	NUM
ftr-336	1625	4	-	-	PUNCT
ftr-336	1625	5	seven	seven	NUM
ftr-336	1625	6	cases	case	NOUN
ftr-336	1625	7	,	,	PUNCT
ftr-336	1625	8	only	only	ADV
ftr-336	1625	9	seven	seven	NUM
ftr-336	1625	10	stated	state	VERB
ftr-336	1625	11	or	or	CCONJ
ftr-336	1625	12	implied	imply	VERB
ftr-336	1625	13	that	that	SCONJ
ftr-336	1625	14	the	the	DET
ftr-336	1625	15	non	non	ADJ
ftr-336	1625	16	-	-	ADJ
ftr-336	1625	17	requesting	request	VERB
ftr-336	1625	18	spouse	spouse	NOUN
ftr-336	1625	19	could	could	AUX
ftr-336	1625	20	pay	pay	VERB
ftr-336	1625	21	the	the	DET
ftr-336	1625	22	tax	tax	NOUN
ftr-336	1625	23	.	.	PUNCT
ftr-336	1626	1	in	in	ADP
ftr-336	1626	2	43.3	43.3	NUM
ftr-336	1626	3	percent	percent	NOUN
ftr-336	1626	4	of	of	ADP
ftr-336	1626	5	the	the	DET
ftr-336	1626	6	cases	case	NOUN
ftr-336	1626	7	in	in	ADP
ftr-336	1626	8	which	which	PRON
ftr-336	1626	9	the	the	DET
ftr-336	1626	10	court	court	NOUN
ftr-336	1626	11	mentioned	mention	VERB
ftr-336	1626	12	that	that	SCONJ
ftr-336	1626	13	the	the	DET
ftr-336	1626	14	non	non	ADJ
ftr-336	1626	15	-	-	ADJ
ftr-336	1626	16	requesting	request	VERB
ftr-336	1626	17	spouse	spouse	NOUN
ftr-336	1626	18	was	be	AUX
ftr-336	1626	19	in	in	ADP
ftr-336	1626	20	no	no	DET
ftr-336	1626	21	financial	financial	ADJ
ftr-336	1626	22	position	position	NOUN
ftr-336	1626	23	to	to	PART
ftr-336	1626	24	pay	pay	VERB
ftr-336	1626	25	the	the	DET
ftr-336	1626	26	taxes	taxis	NOUN
ftr-336	1626	27	owed	owe	VERB
ftr-336	1626	28	,	,	PUNCT
ftr-336	1626	29	the	the	DET
ftr-336	1626	30	requesting	request	VERB
ftr-336	1626	31	spouse	spouse	NOUN
ftr-336	1626	32	nevertheless	nevertheless	ADV
ftr-336	1626	33	won	win	VERB
ftr-336	1626	34	relief	relief	NOUN
ftr-336	1626	35	,	,	PUNCT
ftr-336	1626	36	above	above	ADP
ftr-336	1626	37	the	the	DET
ftr-336	1626	38	average	average	ADJ
ftr-336	1626	39	success	success	NOUN
ftr-336	1626	40	rate	rate	NOUN
ftr-336	1626	41	.	.	PUNCT
ftr-336	1627	1	therefore	therefore	ADV
ftr-336	1627	2	,	,	PUNCT
ftr-336	1627	3	judges	judge	NOUN
ftr-336	1627	4	do	do	AUX
ftr-336	1627	5	not	not	PART
ftr-336	1627	6	seem	seem	VERB
ftr-336	1627	7	particularly	particularly	ADV
ftr-336	1627	8	concerned	concerned	ADJ
ftr-336	1627	9	about	about	ADP
ftr-336	1627	10	the	the	DET
ftr-336	1627	11	government	government	NOUN
ftr-336	1627	12	losing	lose	VERB
ftr-336	1627	13	revenue	revenue	NOUN
ftr-336	1627	14	.	.	PUNCT
ftr-336	1628	1	in	in	ADP
ftr-336	1628	2	some	some	DET
ftr-336	1628	3	cases	case	NOUN
ftr-336	1628	4	,	,	PUNCT
ftr-336	1628	5	requesting	request	VERB
ftr-336	1628	6	spouses	spouse	NOUN
ftr-336	1628	7	have	have	AUX
ftr-336	1628	8	been	be	AUX
ftr-336	1628	9	relieved	relieve	VERB
ftr-336	1628	10	of	of	ADP
ftr-336	1628	11	liability	liability	NOUN
ftr-336	1628	12	not	not	PART
ftr-336	1628	13	only	only	ADV
ftr-336	1628	14	for	for	ADP
ftr-336	1628	15	taxes	taxis	NOUN
ftr-336	1628	16	attributable	attributable	ADJ
ftr-336	1628	17	to	to	ADP
ftr-336	1628	18	the	the	DET
ftr-336	1628	19	non	non	ADJ
ftr-336	1628	20	-	-	ADJ
ftr-336	1628	21	requesting	requesting	ADJ
ftr-336	1628	22	spouse	spouse	NOUN
ftr-336	1628	23	but	but	CCONJ
ftr-336	1628	24	also	also	ADV
ftr-336	1628	25	for	for	ADP
ftr-336	1628	26	liability	liability	NOUN
ftr-336	1628	27	on	on	ADP
ftr-336	1628	28	their	their	PRON
ftr-336	1628	29	own	own	ADJ
ftr-336	1628	30	earnings	earning	NOUN
ftr-336	1628	31	or	or	CCONJ
ftr-336	1628	32	for	for	ADP
ftr-336	1628	33	refunds	refund	NOUN
ftr-336	1628	34	they	they	PRON
ftr-336	1628	35	have	have	AUX
ftr-336	1628	36	received.293	received.293	VERB
ftr-336	1628	37	for	for	ADP
ftr-336	1628	38	example	example	NOUN
ftr-336	1628	39	,	,	PUNCT
ftr-336	1628	40	in	in	ADP
ftr-336	1628	41	gilbert	gilbert	PROPN
ftr-336	1629	1	v.	v.	CCONJ
ftr-336	1629	2	commissioner,294	commissioner,294	PROPN
ftr-336	1629	3	a	a	DET
ftr-336	1629	4	husband	husband	NOUN
ftr-336	1629	5	was	be	AUX
ftr-336	1629	6	granted	grant	VERB
ftr-336	1629	7	section	section	NOUN
ftr-336	1629	8	6015(f	6015(f	NUM
ftr-336	1629	9	)	)	PUNCT
ftr-336	1629	10	relief	relief	NOUN
ftr-336	1629	11	from	from	ADP
ftr-336	1629	12	a	a	DET
ftr-336	1629	13	tax	tax	NOUN
ftr-336	1629	14	liability	liability	NOUN
ftr-336	1629	15	attributable	attributable	ADJ
ftr-336	1629	16	to	to	ADP
ftr-336	1629	17	his	his	PRON
ftr-336	1629	18	own	own	ADJ
ftr-336	1629	19	earnings	earning	NOUN
ftr-336	1629	20	because	because	SCONJ
ftr-336	1629	21	his	his	PRON
ftr-336	1629	22	wife	wife	NOUN
ftr-336	1629	23	handled	handle	VERB
ftr-336	1629	24	the	the	DET
ftr-336	1629	25	family	family	NOUN
ftr-336	1629	26	’s	’s	PART
ftr-336	1629	27	financial	financial	PROPN
ftr-336	1629	28	affairs	affair	NOUN
ftr-336	1629	29	and	and	CCONJ
ftr-336	1629	30	the	the	DET
ftr-336	1629	31	court	court	NOUN
ftr-336	1629	32	found	find	VERB
ftr-336	1629	33	that	that	SCONJ
ftr-336	1629	34	he	he	PRON
ftr-336	1629	35	had	have	VERB
ftr-336	1629	36	no	no	DET
ftr-336	1629	37	reason	reason	NOUN
ftr-336	1629	38	to	to	PART
ftr-336	1629	39	know	know	VERB
ftr-336	1629	40	that	that	SCONJ
ftr-336	1629	41	she	she	PRON
ftr-336	1629	42	would	would	AUX
ftr-336	1629	43	not	not	PART
ftr-336	1629	44	pay	pay	VERB
ftr-336	1629	45	the	the	DET
ftr-336	1629	46	taxes	taxis	NOUN
ftr-336	1629	47	owed	owe	VERB
ftr-336	1629	48	.	.	PUNCT
ftr-336	1630	1	in	in	ADP
ftr-336	1630	2	yakubik	yakubik	PROPN
ftr-336	1630	3	v.	v.	ADP
ftr-336	1630	4	commissioner,295	commissioner,295	PROPN
ftr-336	1630	5	a	a	DET
ftr-336	1630	6	husband	husband	NOUN
ftr-336	1630	7	was	be	AUX
ftr-336	1630	8	granted	grant	VERB
ftr-336	1630	9	relief	relief	NOUN
ftr-336	1630	10	when	when	SCONJ
ftr-336	1630	11	he	he	PRON
ftr-336	1630	12	did	do	AUX
ftr-336	1630	13	not	not	PART
ftr-336	1630	14	know	know	VERB
ftr-336	1630	15	of	of	ADP
ftr-336	1630	16	his	his	PRON
ftr-336	1630	17	wife	wife	NOUN
ftr-336	1630	18	’s	’s	PART
ftr-336	1630	19	embezzled	embezzle	VERB
ftr-336	1630	20	funds	fund	NOUN
ftr-336	1630	21	.	.	PUNCT
ftr-336	1631	1	the	the	DET
ftr-336	1631	2	underreporting	underreporting	NOUN
ftr-336	1631	3	of	of	ADP
ftr-336	1631	4	income	income	NOUN
ftr-336	1631	5	allowed	allow	VERB
ftr-336	1631	6	the	the	DET
ftr-336	1631	7	couple	couple	NOUN
ftr-336	1631	8	to	to	PART
ftr-336	1631	9	claim	claim	VERB
ftr-336	1631	10	the	the	DET
ftr-336	1631	11	earned	earn	VERB
ftr-336	1631	12	income	income	NOUN
ftr-336	1631	13	tax	tax	NOUN
ftr-336	1631	14	credit	credit	NOUN
ftr-336	1631	15	,	,	PUNCT
ftr-336	1631	16	and	and	CCONJ
ftr-336	1631	17	relief	relief	NOUN
ftr-336	1631	18	meant	mean	VERB
ftr-336	1631	19	that	that	SCONJ
ftr-336	1631	20	he	he	PRON
ftr-336	1631	21	was	be	AUX
ftr-336	1631	22	not	not	PART
ftr-336	1631	23	required	require	VERB
ftr-336	1631	24	to	to	PART
ftr-336	1631	25	pay	pay	VERB
ftr-336	1631	26	back	back	ADP
ftr-336	1631	27	the	the	DET
ftr-336	1631	28	refund	refund	NOUN
ftr-336	1631	29	they	they	PRON
ftr-336	1631	30	had	have	AUX
ftr-336	1631	31	received	receive	VERB
ftr-336	1631	32	.	.	PUNCT
ftr-336	1632	1	the	the	DET
ftr-336	1632	2	amount	amount	NOUN
ftr-336	1632	3	of	of	ADP
ftr-336	1632	4	refund	refund	NOUN
ftr-336	1632	5	was	be	AUX
ftr-336	1632	6	larger	large	ADJ
ftr-336	1632	7	in	in	ADP
ftr-336	1632	8	campbell	campbell	PROPN
ftr-336	1632	9	v.	v.	PROPN
ftr-336	1632	10	commissioner,296	commissioner,296	PROPN
ftr-336	1632	11	in	in	ADP
ftr-336	1632	12	which	which	PRON
ftr-336	1632	13	a	a	DET
ftr-336	1632	14	wife	wife	NOUN
ftr-336	1632	15	was	be	AUX
ftr-336	1632	16	relieved	relieve	VERB
ftr-336	1632	17	of	of	ADP
ftr-336	1632	18	liability	liability	NOUN
ftr-336	1632	19	after	after	SCONJ
ftr-336	1632	20	her	her	PRON
ftr-336	1632	21	husband	husband	NOUN
ftr-336	1632	22	settled	settle	VERB
ftr-336	1632	23	a	a	DET
ftr-336	1632	24	$	$	SYM
ftr-336	1632	25	2.8	2.8	NUM
ftr-336	1632	26	million	million	NUM
ftr-336	1632	27	liability	liability	NOUN
ftr-336	1632	28	for	for	ADP
ftr-336	1632	29	$	$	SYM
ftr-336	1632	30	100,000	100,000	NUM
ftr-336	1632	31	.	.	PUNCT
ftr-336	1633	1	the	the	DET
ftr-336	1633	2	couple	couple	NOUN
ftr-336	1633	3	had	have	AUX
ftr-336	1633	4	received	receive	VERB
ftr-336	1633	5	a	a	DET
ftr-336	1633	6	$	$	SYM
ftr-336	1633	7	314,000	314,000	NUM
ftr-336	1633	8	refund	refund	NOUN
ftr-336	1633	9	that	that	PRON
ftr-336	1633	10	did	do	AUX
ftr-336	1633	11	not	not	PART
ftr-336	1633	12	have	have	VERB
ftr-336	1633	13	to	to	PART
ftr-336	1633	14	be	be	AUX
ftr-336	1633	15	repaid	repay	VERB
ftr-336	1633	16	.	.	PUNCT
ftr-336	1634	1	3	3	X
ftr-336	1634	2	.	.	X
ftr-336	1634	3	summary	summary	NOUN
ftr-336	1634	4	although	although	SCONJ
ftr-336	1634	5	congress	congress	PROPN
ftr-336	1634	6	was	be	AUX
ftr-336	1634	7	concerned	concerned	ADJ
ftr-336	1634	8	about	about	ADP
ftr-336	1634	9	the	the	DET
ftr-336	1634	10	irs	irs	PROPN
ftr-336	1634	11	unfairly	unfairly	ADV
ftr-336	1634	12	imposing	impose	VERB
ftr-336	1634	13	a	a	DET
ftr-336	1634	14	crushing	crush	VERB
ftr-336	1634	15	tax	tax	NOUN
ftr-336	1634	16	burden	burden	NOUN
ftr-336	1634	17	on	on	ADP
ftr-336	1634	18	innocent	innocent	ADJ
ftr-336	1634	19	spouses	spouse	NOUN
ftr-336	1634	20	,	,	PUNCT
ftr-336	1634	21	courts	court	NOUN
ftr-336	1634	22	are	be	AUX
ftr-336	1634	23	concerned	concern	VERB
ftr-336	1634	24	with	with	ADP
ftr-336	1634	25	only	only	ADV
ftr-336	1634	26	certain	certain	ADJ
ftr-336	1634	27	features	feature	NOUN
ftr-336	1634	28	of	of	ADP
ftr-336	1634	29	that	that	DET
ftr-336	1634	30	burden	burden	NOUN
ftr-336	1634	31	.	.	PUNCT
ftr-336	1635	1	judges	judge	NOUN
ftr-336	1635	2	are	be	AUX
ftr-336	1635	3	not	not	PART
ftr-336	1635	4	particularly	particularly	ADV
ftr-336	1635	5	concerned	concerned	ADJ
ftr-336	1635	6	about	about	ADP
ftr-336	1635	7	the	the	DET
ftr-336	1635	8	circumstances	circumstance	NOUN
ftr-336	1635	9	surrounding	surround	VERB
ftr-336	1635	10	the	the	DET
ftr-336	1635	11	application	application	NOUN
ftr-336	1635	12	for	for	ADP
ftr-336	1635	13	innocent	innocent	ADJ
ftr-336	1635	14	spouse	spouse	NOUN
ftr-336	1635	15	relief	relief	NOUN
ftr-336	1635	16	.	.	PUNCT
ftr-336	1636	1	neither	neither	CCONJ
ftr-336	1636	2	what	what	PRON
ftr-336	1636	3	motivated	motivate	VERB
ftr-336	1636	4	the	the	DET
ftr-336	1636	5	requesting	request	VERB
ftr-336	1636	6	spouse	spouse	NOUN
ftr-336	1636	7	,	,	PUNCT
ftr-336	1636	8	the	the	DET
ftr-336	1636	9	tax	tax	NOUN
ftr-336	1636	10	issues	issue	NOUN
ftr-336	1636	11	involved	involve	VERB
ftr-336	1636	12	,	,	PUNCT
ftr-336	1636	13	or	or	CCONJ
ftr-336	1636	14	(	(	PUNCT
ftr-336	1636	15	at	at	ADP
ftr-336	1636	16	least	least	ADJ
ftr-336	1636	17	for	for	ADP
ftr-336	1636	18	all	all	PRON
ftr-336	1636	19	but	but	SCONJ
ftr-336	1636	20	the	the	DET
ftr-336	1636	21	largest	large	ADJ
ftr-336	1636	22	tax	tax	NOUN
ftr-336	1636	23	obligations	obligation	NOUN
ftr-336	1636	24	)	)	PUNCT
ftr-336	1636	25	the	the	DET
ftr-336	1636	26	amount	amount	NOUN
ftr-336	1636	27	of	of	ADP
ftr-336	1636	28	revenue	revenue	NOUN
ftr-336	1636	29	at	at	ADP
ftr-336	1636	30	stake	stake	NOUN
ftr-336	1636	31	appear	appear	VERB
ftr-336	1636	32	to	to	PART
ftr-336	1636	33	significantly	significantly	ADV
ftr-336	1636	34	affect	affect	VERB
ftr-336	1636	35	how	how	SCONJ
ftr-336	1636	36	judges	judge	NOUN
ftr-336	1636	37	rule	rule	VERB
ftr-336	1636	38	.	.	PUNCT
ftr-336	1637	1	there	there	PRON
ftr-336	1637	2	might	might	AUX
ftr-336	1637	3	be	be	AUX
ftr-336	1637	4	some	some	DET
ftr-336	1637	5	indicators	indicator	NOUN
ftr-336	1637	6	favoring	favor	VERB
ftr-336	1637	7	relief	relief	NOUN
ftr-336	1637	8	,	,	PUNCT
ftr-336	1637	9	such	such	ADJ
ftr-336	1637	10	as	as	ADP
ftr-336	1637	11	the	the	DET
ftr-336	1637	12	existence	existence	NOUN
ftr-336	1637	13	of	of	ADP
ftr-336	1637	14	disallowed	disallow	VERB
ftr-336	1637	15	deductions	deduction	NOUN
ftr-336	1637	16	or	or	CCONJ
ftr-336	1637	17	unpaid	unpaid	ADJ
ftr-336	1637	18	taxes	taxis	NOUN
ftr-336	1637	19	both	both	CCONJ
ftr-336	1637	20	having	have	VERB
ftr-336	1637	21	a	a	DET
ftr-336	1637	22	slightly	slightly	ADV
ftr-336	1637	23	higher	high	ADJ
ftr-336	1637	24	than	than	ADP
ftr-336	1637	25	average	average	ADJ
ftr-336	1637	26	success	success	NOUN
ftr-336	1637	27	rate	rate	NOUN
ftr-336	1637	28	,	,	PUNCT
ftr-336	1637	29	and	and	CCONJ
ftr-336	1637	30	judges	judge	NOUN
ftr-336	1637	31	are	be	AUX
ftr-336	1637	32	possibly	possibly	ADV
ftr-336	1637	33	suspicious	suspicious	ADJ
ftr-336	1637	34	when	when	SCONJ
ftr-336	1637	35	a	a	DET
ftr-336	1637	36	requesting	request	VERB
ftr-336	1637	37	spouse	spouse	NOUN
ftr-336	1637	38	is	be	AUX
ftr-336	1637	39	self	self	NOUN
ftr-336	1637	40	-	-	PUNCT
ftr-336	1637	41	employed	employ	VERB
ftr-336	1637	42	,	,	PUNCT
ftr-336	1637	43	but	but	CCONJ
ftr-336	1637	44	these	these	DET
ftr-336	1637	45	factors	factor	NOUN
ftr-336	1637	46	are	be	AUX
ftr-336	1637	47	not	not	PART
ftr-336	1637	48	dominant	dominant	ADJ
ftr-336	1637	49	.	.	PUNCT
ftr-336	1638	1	judges	judge	NOUN
ftr-336	1638	2	care	care	VERB
ftr-336	1638	3	more	more	ADV
ftr-336	1638	4	strongly	strongly	ADV
ftr-336	1638	5	about	about	ADP
ftr-336	1638	6	the	the	DET
ftr-336	1638	7	amount	amount	NOUN
ftr-336	1638	8	of	of	ADP
ftr-336	1638	9	knowledge	knowledge	NOUN
ftr-336	1638	10	the	the	DET
ftr-336	1638	11	requesting	request	VERB
ftr-336	1638	12	spouse	spouse	NOUN
ftr-336	1638	13	possessed	possess	VERB
ftr-336	1638	14	of	of	ADP
ftr-336	1638	15	the	the	DET
ftr-336	1638	16	deficiency	deficiency	NOUN
ftr-336	1638	17	and	and	CCONJ
ftr-336	1638	18	whether	whether	SCONJ
ftr-336	1638	19	the	the	DET
ftr-336	1638	20	requesting	request	VERB
ftr-336	1638	21	spouse	spouse	NOUN
ftr-336	1638	22	benefited	benefit	VERB
ftr-336	1638	23	from	from	ADP
ftr-336	1638	24	it	it	PRON
ftr-336	1638	25	.	.	PUNCT
ftr-336	1639	1	however	however	ADV
ftr-336	1639	2	,	,	PUNCT
ftr-336	1639	3	both	both	DET
ftr-336	1639	4	knowledge	knowledge	NOUN
ftr-336	1639	5	of	of	ADP
ftr-336	1639	6	the	the	DET
ftr-336	1639	7	liability	liability	NOUN
ftr-336	1639	8	and	and	CCONJ
ftr-336	1639	9	293	293	NUM
ftr-336	1639	10	.	.	PUNCT
ftr-336	1640	1	but	but	CCONJ
ftr-336	1640	2	see	see	VERB
ftr-336	1640	3	freulich	freulich	PROPN
ftr-336	1640	4	,	,	PUNCT
ftr-336	1640	5	t.c	t.c	PROPN
ftr-336	1640	6	.	.	PROPN
ftr-336	1640	7	summ	summ	PROPN
ftr-336	1640	8	.	.	PUNCT
ftr-336	1641	1	op	op	NOUN
ftr-336	1641	2	.	.	PUNCT
ftr-336	1642	1	2007	2007	NUM
ftr-336	1642	2	-	-	SYM
ftr-336	1642	3	124	124	NUM
ftr-336	1642	4	.	.	PUNCT
ftr-336	1643	1	294	294	NUM
ftr-336	1643	2	.	.	PUNCT
ftr-336	1644	1	t.c	t.c	PROPN
ftr-336	1644	2	.	.	PROPN
ftr-336	1644	3	summ	summ	PROPN
ftr-336	1644	4	.	.	PUNCT
ftr-336	1645	1	op	op	NOUN
ftr-336	1645	2	.	.	PUNCT
ftr-336	1646	1	2007	2007	NUM
ftr-336	1646	2	-	-	SYM
ftr-336	1646	3	16	16	NUM
ftr-336	1646	4	.	.	PUNCT
ftr-336	1647	1	295	295	NUM
ftr-336	1647	2	.	.	PUNCT
ftr-336	1648	1	t.c	t.c	PROPN
ftr-336	1648	2	.	.	PROPN
ftr-336	1648	3	summ	summ	PROPN
ftr-336	1648	4	.	.	PUNCT
ftr-336	1649	1	op	op	NOUN
ftr-336	1649	2	.	.	PUNCT
ftr-336	1649	3	2008	2008	NUM
ftr-336	1649	4	-	-	SYM
ftr-336	1649	5	74	74	NUM
ftr-336	1649	6	.	.	PUNCT
ftr-336	1650	1	296	296	NUM
ftr-336	1650	2	.	.	X
ftr-336	1650	3	91	91	NUM
ftr-336	1650	4	t.c.m	t.c.m	NOUN
ftr-336	1650	5	.	.	PUNCT
ftr-336	1651	1	(	(	PUNCT
ftr-336	1651	2	cch	cch	NOUN
ftr-336	1651	3	)	)	PUNCT
ftr-336	1651	4	735	735	NUM
ftr-336	1651	5	,	,	PUNCT
ftr-336	1651	6	737	737	NUM
ftr-336	1651	7	,	,	PUNCT
ftr-336	1651	8	t.c.m	t.c.m	INTJ
ftr-336	1651	9	.	.	PUNCT
ftr-336	1652	1	(	(	PUNCT
ftr-336	1652	2	ria	ria	PROPN
ftr-336	1652	3	)	)	PUNCT
ftr-336	1652	4	¶	¶	PROPN
ftr-336	1652	5	2006	2006	NUM
ftr-336	1652	6	-	-	SYM
ftr-336	1652	7	24	24	NUM
ftr-336	1652	8	at	at	ADP
ftr-336	1652	9	138	138	NUM
ftr-336	1652	10	(	(	PUNCT
ftr-336	1652	11	2006	2006	NUM
ftr-336	1652	12	)	)	PUNCT
ftr-336	1652	13	.	.	PUNCT
ftr-336	1653	1	the	the	DET
ftr-336	1653	2	house	house	NOUN
ftr-336	1653	3	was	be	AUX
ftr-336	1653	4	also	also	ADV
ftr-336	1653	5	in	in	ADP
ftr-336	1653	6	the	the	DET
ftr-336	1653	7	requesting	request	VERB
ftr-336	1653	8	spouse	spouse	NOUN
ftr-336	1653	9	’s	’s	PART
ftr-336	1653	10	name	name	NOUN
ftr-336	1653	11	and	and	CCONJ
ftr-336	1653	12	the	the	DET
ftr-336	1653	13	husband	husband	NOUN
ftr-336	1653	14	’s	’s	PART
ftr-336	1653	15	situation	situation	NOUN
ftr-336	1653	16	had	have	AUX
ftr-336	1653	17	since	since	SCONJ
ftr-336	1653	18	improved	improve	VERB
ftr-336	1653	19	.	.	PUNCT
ftr-336	1654	1	2012	2012	NUM
ftr-336	1654	2	]	]	PUNCT
ftr-336	1654	3	empirical	empirical	ADJ
ftr-336	1654	4	study	study	NOUN
ftr-336	1654	5	of	of	ADP
ftr-336	1654	6	innocent	innocent	ADJ
ftr-336	1654	7	spouse	spouse	NOUN
ftr-336	1654	8	relief	relief	NOUN
ftr-336	1654	9	693	693	NUM
ftr-336	1654	10	whether	whether	SCONJ
ftr-336	1654	11	a	a	DET
ftr-336	1654	12	requesting	request	VERB
ftr-336	1654	13	spouse	spouse	NOUN
ftr-336	1654	14	benefited	benefit	VERB
ftr-336	1654	15	are	be	AUX
ftr-336	1654	16	vaguely	vaguely	ADV
ftr-336	1654	17	defined	define	VERB
ftr-336	1654	18	.	.	PUNCT
ftr-336	1655	1	despite	despite	SCONJ
ftr-336	1655	2	the	the	DET
ftr-336	1655	3	regulations	regulation	NOUN
ftr-336	1655	4	,	,	PUNCT
ftr-336	1655	5	courts	court	NOUN
ftr-336	1655	6	have	have	VERB
ftr-336	1655	7	yet	yet	ADV
ftr-336	1655	8	to	to	PART
ftr-336	1655	9	establish	establish	VERB
ftr-336	1655	10	a	a	DET
ftr-336	1655	11	generally	generally	ADV
ftr-336	1655	12	applicable	applicable	ADJ
ftr-336	1655	13	rule	rule	NOUN
ftr-336	1655	14	to	to	PART
ftr-336	1655	15	define	define	VERB
ftr-336	1655	16	these	these	DET
ftr-336	1655	17	factors	factor	NOUN
ftr-336	1655	18	.	.	PUNCT
ftr-336	1656	1	what	what	PRON
ftr-336	1656	2	seems	seem	VERB
ftr-336	1656	3	extravagant	extravagant	ADJ
ftr-336	1656	4	or	or	CCONJ
ftr-336	1656	5	crushing	crush	VERB
ftr-336	1656	6	to	to	ADP
ftr-336	1656	7	one	one	NUM
ftr-336	1656	8	judge	judge	NOUN
ftr-336	1656	9	might	might	AUX
ftr-336	1656	10	not	not	PART
ftr-336	1656	11	to	to	ADP
ftr-336	1656	12	another	another	PRON
ftr-336	1656	13	.	.	PUNCT
ftr-336	1657	1	thus	thus	ADV
ftr-336	1657	2	,	,	PUNCT
ftr-336	1657	3	judges	judge	NOUN
ftr-336	1657	4	impose	impose	VERB
ftr-336	1657	5	their	their	PRON
ftr-336	1657	6	own	own	ADJ
ftr-336	1657	7	interpretation	interpretation	NOUN
ftr-336	1657	8	of	of	ADP
ftr-336	1657	9	congressional	congressional	ADJ
ftr-336	1657	10	intent	intent	NOUN
ftr-336	1657	11	without	without	ADP
ftr-336	1657	12	producing	produce	VERB
ftr-336	1657	13	judicial	judicial	ADJ
ftr-336	1657	14	guidelines	guideline	NOUN
ftr-336	1657	15	for	for	ADP
ftr-336	1657	16	what	what	PRON
ftr-336	1657	17	that	that	DET
ftr-336	1657	18	intent	intent	NOUN
ftr-336	1657	19	means	mean	VERB
ftr-336	1657	20	in	in	ADP
ftr-336	1657	21	practice	practice	NOUN
ftr-336	1657	22	.	.	PUNCT
ftr-336	1658	1	d.	d.	PROPN
ftr-336	1658	2	characteristics	characteristics	PROPN
ftr-336	1658	3	of	of	ADP
ftr-336	1658	4	non	non	ADJ
ftr-336	1658	5	-	-	ADJ
ftr-336	1658	6	requesting	requesting	ADJ
ftr-336	1658	7	spouse	spouse	NOUN
ftr-336	1658	8	congress	congress	PROPN
ftr-336	1658	9	’s	’s	PART
ftr-336	1658	10	1998	1998	NUM
ftr-336	1658	11	debates	debate	NOUN
ftr-336	1658	12	regarding	regard	VERB
ftr-336	1658	13	innocent	innocent	ADJ
ftr-336	1658	14	spouse	spouse	NOUN
ftr-336	1658	15	relief	relief	NOUN
ftr-336	1658	16	depicted	depict	VERB
ftr-336	1658	17	the	the	DET
ftr-336	1658	18	“	"	PUNCT
ftr-336	1658	19	other	other	ADJ
ftr-336	1658	20	”	"	PUNCT
ftr-336	1658	21	spouse	spouse	NOUN
ftr-336	1658	22	as	as	ADP
ftr-336	1658	23	saddling	saddle	VERB
ftr-336	1658	24	the	the	DET
ftr-336	1658	25	innocent	innocent	ADJ
ftr-336	1658	26	spouse	spouse	NOUN
ftr-336	1658	27	with	with	ADP
ftr-336	1658	28	unfair	unfair	ADJ
ftr-336	1658	29	and	and	CCONJ
ftr-336	1658	30	crushing	crush	VERB
ftr-336	1658	31	tax	tax	NOUN
ftr-336	1658	32	burdens.297	burdens.297	NOUN
ftr-336	1658	33	this	this	DET
ftr-336	1658	34	section	section	NOUN
ftr-336	1658	35	evaluates	evaluate	VERB
ftr-336	1658	36	whether	whether	SCONJ
ftr-336	1658	37	the	the	DET
ftr-336	1658	38	non	non	ADJ
ftr-336	1658	39	-	-	ADJ
ftr-336	1658	40	requesting	requesting	ADJ
ftr-336	1658	41	spouses	spouse	NOUN
ftr-336	1658	42	of	of	ADP
ftr-336	1658	43	those	those	DET
ftr-336	1658	44	granted	grant	VERB
ftr-336	1658	45	relief	relief	NOUN
ftr-336	1658	46	by	by	ADP
ftr-336	1658	47	the	the	DET
ftr-336	1658	48	courts	court	NOUN
ftr-336	1658	49	should	should	AUX
ftr-336	1658	50	be	be	AUX
ftr-336	1658	51	characterized	characterize	VERB
ftr-336	1658	52	as	as	ADP
ftr-336	1658	53	such	such	ADJ
ftr-336	1658	54	based	base	VERB
ftr-336	1658	55	on	on	ADP
ftr-336	1658	56	the	the	DET
ftr-336	1658	57	available	available	ADJ
ftr-336	1658	58	evidence	evidence	NOUN
ftr-336	1658	59	.	.	PUNCT
ftr-336	1659	1	1	1	X
ftr-336	1659	2	.	.	NOUN
ftr-336	1659	3	abusive	abusive	ADJ
ftr-336	1659	4	as	as	SCONJ
ftr-336	1659	5	described	describe	VERB
ftr-336	1659	6	in	in	ADP
ftr-336	1659	7	the	the	DET
ftr-336	1659	8	prior	prior	ADJ
ftr-336	1659	9	part	part	NOUN
ftr-336	1659	10	,	,	PUNCT
ftr-336	1659	11	consequences	consequence	NOUN
ftr-336	1659	12	differ	differ	VERB
ftr-336	1659	13	significantly	significantly	ADV
ftr-336	1659	14	if	if	SCONJ
ftr-336	1659	15	a	a	DET
ftr-336	1659	16	court	court	NOUN
ftr-336	1659	17	finds	find	VERB
ftr-336	1659	18	a	a	DET
ftr-336	1659	19	requesting	request	VERB
ftr-336	1659	20	spouse	spouse	NOUN
ftr-336	1659	21	signed	sign	VERB
ftr-336	1659	22	a	a	DET
ftr-336	1659	23	return	return	NOUN
ftr-336	1659	24	under	under	ADP
ftr-336	1659	25	abuse	abuse	NOUN
ftr-336	1659	26	as	as	SCONJ
ftr-336	1659	27	opposed	oppose	VERB
ftr-336	1659	28	to	to	ADP
ftr-336	1659	29	duress.298	duress.298	PRON
ftr-336	1659	30	if	if	SCONJ
ftr-336	1659	31	a	a	DET
ftr-336	1659	32	spouse	spouse	NOUN
ftr-336	1659	33	signs	sign	VERB
ftr-336	1659	34	a	a	DET
ftr-336	1659	35	return	return	NOUN
ftr-336	1659	36	under	under	ADP
ftr-336	1659	37	duress	duress	NOUN
ftr-336	1659	38	,	,	PUNCT
ftr-336	1659	39	there	there	PRON
ftr-336	1659	40	is	be	VERB
ftr-336	1659	41	no	no	DET
ftr-336	1659	42	joint	joint	ADJ
ftr-336	1659	43	return.299	return.299	NOUN
ftr-336	1659	44	originally	originally	ADV
ftr-336	1659	45	,	,	PUNCT
ftr-336	1659	46	if	if	SCONJ
ftr-336	1659	47	a	a	DET
ftr-336	1659	48	spouse	spouse	NOUN
ftr-336	1659	49	signed	sign	VERB
ftr-336	1659	50	as	as	ADP
ftr-336	1659	51	a	a	DET
ftr-336	1659	52	result	result	NOUN
ftr-336	1659	53	of	of	ADP
ftr-336	1659	54	abuse	abuse	NOUN
ftr-336	1659	55	not	not	PART
ftr-336	1659	56	amounting	amount	VERB
ftr-336	1659	57	to	to	ADP
ftr-336	1659	58	duress	duress	NOUN
ftr-336	1659	59	there	there	PRON
ftr-336	1659	60	was	be	VERB
ftr-336	1659	61	no	no	DET
ftr-336	1659	62	relief	relief	NOUN
ftr-336	1659	63	.	.	PUNCT
ftr-336	1660	1	despite	despite	SCONJ
ftr-336	1660	2	current	current	ADJ
ftr-336	1660	3	attention	attention	NOUN
ftr-336	1660	4	directed	direct	VERB
ftr-336	1660	5	to	to	ADP
ftr-336	1660	6	the	the	DET
ftr-336	1660	7	problem	problem	NOUN
ftr-336	1660	8	of	of	ADP
ftr-336	1660	9	domestic	domestic	ADJ
ftr-336	1660	10	violence	violence	NOUN
ftr-336	1660	11	,	,	PUNCT
ftr-336	1660	12	little	little	ADJ
ftr-336	1660	13	attention	attention	NOUN
ftr-336	1660	14	was	be	AUX
ftr-336	1660	15	given	give	VERB
ftr-336	1660	16	to	to	ADP
ftr-336	1660	17	it	it	PRON
ftr-336	1660	18	in	in	ADP
ftr-336	1660	19	1998	1998	NUM
ftr-336	1660	20	,	,	PUNCT
ftr-336	1660	21	but	but	CCONJ
ftr-336	1660	22	for	for	ADP
ftr-336	1660	23	an	an	DET
ftr-336	1660	24	amendment	amendment	NOUN
ftr-336	1660	25	late	late	ADV
ftr-336	1660	26	in	in	ADP
ftr-336	1660	27	the	the	DET
ftr-336	1660	28	legislative	legislative	ADJ
ftr-336	1660	29	process	process	NOUN
ftr-336	1660	30	that	that	PRON
ftr-336	1660	31	recognized	recognize	VERB
ftr-336	1660	32	the	the	DET
ftr-336	1660	33	problem.300	problem.300	NOUN
ftr-336	1660	34	the	the	DET
ftr-336	1660	35	irs	irs	PROPN
ftr-336	1660	36	subsequently	subsequently	ADV
ftr-336	1660	37	issued	issue	VERB
ftr-336	1660	38	guidance	guidance	NOUN
ftr-336	1660	39	providing	provide	VERB
ftr-336	1660	40	that	that	SCONJ
ftr-336	1660	41	if	if	SCONJ
ftr-336	1660	42	a	a	DET
ftr-336	1660	43	requesting	request	VERB
ftr-336	1660	44	spouse	spouse	NOUN
ftr-336	1660	45	297	297	NUM
ftr-336	1660	46	.	.	PUNCT
ftr-336	1661	1	see	see	VERB
ftr-336	1661	2	notes	note	VERB
ftr-336	1661	3	58–68	58–68	NUM
ftr-336	1661	4	.	.	PUNCT
ftr-336	1662	1	there	there	PRON
ftr-336	1662	2	is	be	VERB
ftr-336	1662	3	nothing	nothing	PRON
ftr-336	1662	4	to	to	PART
ftr-336	1662	5	prevent	prevent	VERB
ftr-336	1662	6	both	both	DET
ftr-336	1662	7	spouses	spouse	NOUN
ftr-336	1662	8	from	from	ADP
ftr-336	1662	9	seeking	seek	VERB
ftr-336	1662	10	innocent	innocent	ADJ
ftr-336	1662	11	spouse	spouse	NOUN
ftr-336	1662	12	relief	relief	NOUN
ftr-336	1662	13	and	and	CCONJ
ftr-336	1662	14	allocating	allocate	VERB
ftr-336	1662	15	liability	liability	NOUN
ftr-336	1662	16	between	between	ADP
ftr-336	1662	17	them	they	PRON
ftr-336	1662	18	.	.	PUNCT
ftr-336	1663	1	this	this	PRON
ftr-336	1663	2	was	be	AUX
ftr-336	1663	3	not	not	PART
ftr-336	1663	4	mentioned	mention	VERB
ftr-336	1663	5	in	in	ADP
ftr-336	1663	6	congressional	congressional	ADJ
ftr-336	1663	7	debates	debate	NOUN
ftr-336	1663	8	.	.	PUNCT
ftr-336	1664	1	298	298	X
ftr-336	1664	2	.	.	PUNCT
ftr-336	1665	1	this	this	DET
ftr-336	1665	2	section	section	NOUN
ftr-336	1665	3	does	do	AUX
ftr-336	1665	4	not	not	PART
ftr-336	1665	5	make	make	VERB
ftr-336	1665	6	any	any	DET
ftr-336	1665	7	statement	statement	NOUN
ftr-336	1665	8	about	about	ADP
ftr-336	1665	9	what	what	PRON
ftr-336	1665	10	should	should	AUX
ftr-336	1665	11	constitute	constitute	VERB
ftr-336	1665	12	abuse	abuse	NOUN
ftr-336	1665	13	or	or	CCONJ
ftr-336	1665	14	which	which	DET
ftr-336	1665	15	spouses	spouse	NOUN
ftr-336	1665	16	were	be	AUX
ftr-336	1665	17	actually	actually	ADV
ftr-336	1665	18	abused	abuse	VERB
ftr-336	1665	19	.	.	PUNCT
ftr-336	1666	1	the	the	DET
ftr-336	1666	2	former	former	ADJ
ftr-336	1666	3	is	be	AUX
ftr-336	1666	4	beyond	beyond	ADP
ftr-336	1666	5	the	the	DET
ftr-336	1666	6	scope	scope	NOUN
ftr-336	1666	7	of	of	ADP
ftr-336	1666	8	this	this	DET
ftr-336	1666	9	article	article	NOUN
ftr-336	1666	10	and	and	CCONJ
ftr-336	1666	11	the	the	DET
ftr-336	1666	12	latter	latter	ADJ
ftr-336	1666	13	determination	determination	NOUN
ftr-336	1666	14	is	be	AUX
ftr-336	1666	15	too	too	ADV
ftr-336	1666	16	fact	fact	NOUN
ftr-336	1666	17	specific	specific	ADJ
ftr-336	1666	18	to	to	PART
ftr-336	1666	19	be	be	AUX
ftr-336	1666	20	made	make	VERB
ftr-336	1666	21	from	from	ADP
ftr-336	1666	22	the	the	DET
ftr-336	1666	23	evidence	evidence	NOUN
ftr-336	1666	24	available	available	ADJ
ftr-336	1666	25	in	in	ADP
ftr-336	1666	26	the	the	DET
ftr-336	1666	27	opinions	opinion	NOUN
ftr-336	1666	28	.	.	PUNCT
ftr-336	1667	1	for	for	ADP
ftr-336	1667	2	more	more	ADJ
ftr-336	1667	3	on	on	ADP
ftr-336	1667	4	domestic	domestic	ADJ
ftr-336	1667	5	violence	violence	NOUN
ftr-336	1667	6	,	,	PUNCT
ftr-336	1667	7	see	see	VERB
ftr-336	1667	8	deborah	deborah	PROPN
ftr-336	1667	9	m.	m.	PROPN
ftr-336	1667	10	weissman	weissman	PROPN
ftr-336	1667	11	,	,	PUNCT
ftr-336	1667	12	the	the	DET
ftr-336	1667	13	personal	personal	NOUN
ftr-336	1667	14	is	be	AUX
ftr-336	1667	15	political	political	ADJ
ftr-336	1667	16	—	—	PUNCT
ftr-336	1667	17	and	and	CCONJ
ftr-336	1667	18	economic	economic	ADJ
ftr-336	1667	19	:	:	PUNCT
ftr-336	1667	20	rethinking	rethink	VERB
ftr-336	1667	21	domestic	domestic	ADJ
ftr-336	1667	22	violence	violence	NOUN
ftr-336	1667	23	,	,	PUNCT
ftr-336	1667	24	2007	2007	NUM
ftr-336	1667	25	byu	byu	PROPN
ftr-336	1667	26	l.	l.	PROPN
ftr-336	1667	27	rev	rev	PROPN
ftr-336	1667	28	.	.	PROPN
ftr-336	1667	29	387	387	NUM
ftr-336	1667	30	(	(	PUNCT
ftr-336	1667	31	2007	2007	NUM
ftr-336	1667	32	)	)	PUNCT
ftr-336	1667	33	;	;	PUNCT
ftr-336	1667	34	michelle	michelle	PROPN
ftr-336	1667	35	madden	madden	PROPN
ftr-336	1667	36	dempsey	dempsey	PROPN
ftr-336	1667	37	,	,	PUNCT
ftr-336	1667	38	what	what	PRON
ftr-336	1667	39	counts	count	VERB
ftr-336	1667	40	as	as	ADP
ftr-336	1667	41	domestic	domestic	ADJ
ftr-336	1667	42	violence	violence	NOUN
ftr-336	1667	43	:	:	PUNCT
ftr-336	1667	44	a	a	DET
ftr-336	1667	45	conceptual	conceptual	ADJ
ftr-336	1667	46	analysis	analysis	NOUN
ftr-336	1667	47	,	,	PUNCT
ftr-336	1667	48	12	12	NUM
ftr-336	1667	49	wm	wm	PROPN
ftr-336	1667	50	.	.	PROPN
ftr-336	1667	51	&	&	CCONJ
ftr-336	1667	52	mary	mary	PROPN
ftr-336	1667	53	j.	j.	PROPN
ftr-336	1667	54	women	women	PROPN
ftr-336	1667	55	&	&	CCONJ
ftr-336	1667	56	l.	l.	PROPN
ftr-336	1667	57	301	301	NUM
ftr-336	1667	58	(	(	PUNCT
ftr-336	1667	59	2006	2006	NUM
ftr-336	1667	60	)	)	PUNCT
ftr-336	1667	61	;	;	PUNCT
ftr-336	1667	62	mary	mary	PROPN
ftr-336	1667	63	ann	ann	PROPN
ftr-336	1667	64	dutton	dutton	PROPN
ftr-336	1667	65	&	&	CCONJ
ftr-336	1667	66	lisa	lisa	PROPN
ftr-336	1667	67	goodman	goodman	PROPN
ftr-336	1667	68	,	,	PUNCT
ftr-336	1667	69	coercion	coercion	NOUN
ftr-336	1667	70	in	in	ADP
ftr-336	1667	71	intimate	intimate	ADJ
ftr-336	1667	72	partner	partner	NOUN
ftr-336	1667	73	violence	violence	NOUN
ftr-336	1667	74	:	:	PUNCT
ftr-336	1667	75	toward	toward	ADP
ftr-336	1667	76	a	a	DET
ftr-336	1667	77	new	new	ADJ
ftr-336	1667	78	conceptualization	conceptualization	NOUN
ftr-336	1667	79	,	,	PUNCT
ftr-336	1667	80	52	52	NUM
ftr-336	1667	81	sex	sex	NOUN
ftr-336	1667	82	roles	role	NOUN
ftr-336	1667	83	743	743	NUM
ftr-336	1667	84	(	(	PUNCT
ftr-336	1667	85	2005	2005	NUM
ftr-336	1667	86	)	)	PUNCT
ftr-336	1667	87	;	;	PUNCT
ftr-336	1667	88	emily	emily	PROPN
ftr-336	1667	89	j.	j.	PROPN
ftr-336	1667	90	sack	sack	PROPN
ftr-336	1667	91	,	,	PUNCT
ftr-336	1667	92	battered	batter	VERB
ftr-336	1667	93	women	woman	NOUN
ftr-336	1667	94	and	and	CCONJ
ftr-336	1667	95	the	the	DET
ftr-336	1667	96	state	state	NOUN
ftr-336	1667	97	:	:	PUNCT
ftr-336	1667	98	the	the	DET
ftr-336	1667	99	struggle	struggle	NOUN
ftr-336	1667	100	for	for	ADP
ftr-336	1667	101	the	the	DET
ftr-336	1667	102	future	future	NOUN
ftr-336	1667	103	of	of	ADP
ftr-336	1667	104	domestic	domestic	ADJ
ftr-336	1667	105	violence	violence	NOUN
ftr-336	1667	106	policy	policy	NOUN
ftr-336	1667	107	,	,	PUNCT
ftr-336	1667	108	2004	2004	NUM
ftr-336	1667	109	wis	wis	NOUN
ftr-336	1667	110	.	.	PUNCT
ftr-336	1668	1	l.	l.	PROPN
ftr-336	1668	2	rev	rev	PROPN
ftr-336	1668	3	.	.	PROPN
ftr-336	1668	4	1658	1658	NUM
ftr-336	1668	5	(	(	PUNCT
ftr-336	1668	6	2004	2004	NUM
ftr-336	1668	7	)	)	PUNCT
ftr-336	1668	8	.	.	PUNCT
ftr-336	1669	1	299	299	NUM
ftr-336	1669	2	.	.	PUNCT
ftr-336	1669	3	rev	rev	PROPN
ftr-336	1669	4	.	.	PROPN
ftr-336	1669	5	proc	proc	PROPN
ftr-336	1669	6	.	.	PUNCT
ftr-336	1670	1	2003	2003	NUM
ftr-336	1670	2	-	-	SYM
ftr-336	1670	3	61	61	NUM
ftr-336	1670	4	,	,	PUNCT
ftr-336	1670	5	2003	2003	NUM
ftr-336	1670	6	-	-	SYM
ftr-336	1670	7	2	2	NUM
ftr-336	1670	8	c.b	c.b	PROPN
ftr-336	1670	9	.	.	PROPN
ftr-336	1670	10	296	296	NUM
ftr-336	1670	11	,	,	PUNCT
ftr-336	1670	12	297	297	NUM
ftr-336	1670	13	.	.	PUNCT
ftr-336	1671	1	300	300	NUM
ftr-336	1671	2	.	.	PUNCT
ftr-336	1671	3	144	144	NUM
ftr-336	1671	4	cong	cong	NOUN
ftr-336	1671	5	.	.	PUNCT
ftr-336	1672	1	rec	rec	PROPN
ftr-336	1672	2	.	.	PROPN
ftr-336	1672	3	s4468	s4468	PROPN
ftr-336	1672	4	,	,	PUNCT
ftr-336	1672	5	s4500	s4500	PROPN
ftr-336	1672	6	(	(	PUNCT
ftr-336	1672	7	1998	1998	NUM
ftr-336	1672	8	)	)	PUNCT
ftr-336	1672	9	(	(	PUNCT
ftr-336	1672	10	statements	statement	NOUN
ftr-336	1672	11	of	of	ADP
ftr-336	1672	12	various	various	ADJ
ftr-336	1672	13	senators	senator	NOUN
ftr-336	1672	14	)	)	PUNCT
ftr-336	1672	15	;	;	PUNCT
ftr-336	1672	16	kerns	kerns	PROPN
ftr-336	1672	17	,	,	PUNCT
ftr-336	1672	18	duress	duress	NOUN
ftr-336	1672	19	,	,	PUNCT
ftr-336	1672	20	supra	supra	NOUN
ftr-336	1672	21	note	note	NOUN
ftr-336	1672	22	20	20	NUM
ftr-336	1672	23	;	;	PUNCT
ftr-336	1672	24	gary	gary	PROPN
ftr-336	1672	25	m.	m.	PROPN
ftr-336	1672	26	fleischman	fleischman	PROPN
ftr-336	1672	27	&	&	CCONJ
ftr-336	1672	28	jeffrey	jeffrey	PROPN
ftr-336	1672	29	j.	j.	PROPN
ftr-336	1672	30	bryant	bryant	PROPN
ftr-336	1672	31	,	,	PUNCT
ftr-336	1672	32	a	a	DET
ftr-336	1672	33	critique	critique	NOUN
ftr-336	1672	34	of	of	ADP
ftr-336	1672	35	the	the	DET
ftr-336	1672	36	innocent	innocent	ADJ
ftr-336	1672	37	spouse	spouse	NOUN
ftr-336	1672	38	equitable	equitable	ADJ
ftr-336	1672	39	relief	relief	NOUN
ftr-336	1672	40	provisions	provision	NOUN
ftr-336	1672	41	,	,	PUNCT
ftr-336	1672	42	90	90	NUM
ftr-336	1672	43	tnt	tnt	PROPN
ftr-336	1672	44	1716	1716	NUM
ftr-336	1672	45	(	(	PUNCT
ftr-336	1672	46	mar	mar	PROPN
ftr-336	1672	47	.	.	PROPN
ftr-336	1672	48	19	19	NUM
ftr-336	1672	49	,	,	PUNCT
ftr-336	1672	50	2001	2001	NUM
ftr-336	1672	51	)	)	PUNCT
ftr-336	1672	52	;	;	PUNCT
ftr-336	1672	53	sheryl	sheryl	PROPN
ftr-336	1672	54	stratton	stratton	PROPN
ftr-336	1672	55	&	&	CCONJ
ftr-336	1672	56	emily	emily	PROPN
ftr-336	1672	57	field	field	PROPN
ftr-336	1672	58	,	,	PUNCT
ftr-336	1672	59	innocent	innocent	ADJ
ftr-336	1672	60	spouse	spouse	NOUN
ftr-336	1672	61	issues	issue	NOUN
ftr-336	1672	62	plague	plague	NOUN
ftr-336	1672	63	practitioners	practitioner	NOUN
ftr-336	1672	64	,	,	PUNCT
ftr-336	1672	65	irs	irs	PROPN
ftr-336	1672	66	,	,	PUNCT
ftr-336	1672	67	and	and	CCONJ
ftr-336	1672	68	courts	court	NOUN
ftr-336	1672	69	,	,	PUNCT
ftr-336	1672	70	2000	2000	NUM
ftr-336	1672	71	tax	tax	NOUN
ftr-336	1672	72	notes	note	VERB
ftr-336	1672	73	115	115	NUM
ftr-336	1672	74	-	-	SYM
ftr-336	1672	75	4	4	NUM
ftr-336	1672	76	(	(	PUNCT
ftr-336	1672	77	june	june	PROPN
ftr-336	1672	78	14	14	NUM
ftr-336	1672	79	,	,	PUNCT
ftr-336	1672	80	2000	2000	NUM
ftr-336	1672	81	)	)	PUNCT
ftr-336	1672	82	.	.	PUNCT
ftr-336	1673	1	694	694	NUM
ftr-336	1673	2	florid	florid	ADJ
ftr-336	1673	3	tax	tax	NOUN
ftr-336	1673	4	review	review	NOUN
ftr-336	1673	5	[	[	X
ftr-336	1673	6	vol.12:8	vol.12:8	NOUN
ftr-336	1673	7	can	can	AUX
ftr-336	1673	8	prove	prove	VERB
ftr-336	1673	9	to	to	PART
ftr-336	1673	10	have	have	AUX
ftr-336	1673	11	been	be	AUX
ftr-336	1673	12	abused	abuse	VERB
ftr-336	1673	13	,	,	PUNCT
ftr-336	1673	14	the	the	DET
ftr-336	1673	15	spouse	spouse	NOUN
ftr-336	1673	16	has	have	VERB
ftr-336	1673	17	a	a	DET
ftr-336	1673	18	stronger	strong	ADJ
ftr-336	1673	19	case	case	NOUN
ftr-336	1673	20	for	for	ADP
ftr-336	1673	21	equitable	equitable	ADJ
ftr-336	1673	22	relief	relief	NOUN
ftr-336	1673	23	under	under	ADP
ftr-336	1673	24	section	section	NOUN
ftr-336	1673	25	6015(b	6015(b	PROPN
ftr-336	1673	26	)	)	PUNCT
ftr-336	1673	27	and	and	CCONJ
ftr-336	1673	28	(	(	PUNCT
ftr-336	1673	29	f	f	X
ftr-336	1673	30	)	)	PUNCT
ftr-336	1673	31	and	and	CCONJ
ftr-336	1673	32	can	can	AUX
ftr-336	1673	33	overcome	overcome	VERB
ftr-336	1673	34	actual	actual	ADJ
ftr-336	1673	35	knowledge	knowledge	NOUN
ftr-336	1673	36	of	of	ADP
ftr-336	1673	37	the	the	DET
ftr-336	1673	38	deficiency	deficiency	NOUN
ftr-336	1673	39	under	under	ADP
ftr-336	1673	40	section	section	NOUN
ftr-336	1673	41	6015(c	6015(c	NOUN
ftr-336	1673	42	)	)	PUNCT
ftr-336	1673	43	.	.	PUNCT
ftr-336	1674	1	nevertheless	nevertheless	ADV
ftr-336	1674	2	,	,	PUNCT
ftr-336	1674	3	for	for	ADP
ftr-336	1674	4	the	the	DET
ftr-336	1674	5	equitable	equitable	ADJ
ftr-336	1674	6	test	test	NOUN
ftr-336	1674	7	as	as	SCONJ
ftr-336	1674	8	applied	apply	VERB
ftr-336	1674	9	in	in	ADP
ftr-336	1674	10	these	these	DET
ftr-336	1674	11	cases	case	NOUN
ftr-336	1674	12	abuse	abuse	NOUN
ftr-336	1674	13	was	be	AUX
ftr-336	1674	14	only	only	ADV
ftr-336	1674	15	one	one	NUM
ftr-336	1674	16	factor	factor	NOUN
ftr-336	1674	17	among	among	ADP
ftr-336	1674	18	many	many	ADJ
ftr-336	1674	19	,	,	PUNCT
ftr-336	1674	20	and	and	CCONJ
ftr-336	1674	21	it	it	PRON
ftr-336	1674	22	is	be	AUX
ftr-336	1674	23	not	not	PART
ftr-336	1674	24	intended	intend	VERB
ftr-336	1674	25	be	be	AUX
ftr-336	1674	26	given	give	VERB
ftr-336	1674	27	more	more	ADJ
ftr-336	1674	28	weight	weight	NOUN
ftr-336	1674	29	than	than	ADP
ftr-336	1674	30	other	other	ADJ
ftr-336	1674	31	factors.301	factors.301	NOUN
ftr-336	1674	32	neither	neither	CCONJ
ftr-336	1674	33	the	the	DET
ftr-336	1674	34	statute	statute	NOUN
ftr-336	1674	35	nor	nor	CCONJ
ftr-336	1674	36	the	the	DET
ftr-336	1674	37	regulations	regulation	NOUN
ftr-336	1674	38	define	define	VERB
ftr-336	1674	39	abuse	abuse	NOUN
ftr-336	1674	40	.	.	PUNCT
ftr-336	1675	1	some	some	DET
ftr-336	1675	2	critics	critic	NOUN
ftr-336	1675	3	claim	claim	VERB
ftr-336	1675	4	that	that	SCONJ
ftr-336	1675	5	because	because	SCONJ
ftr-336	1675	6	there	there	PRON
ftr-336	1675	7	is	be	VERB
ftr-336	1675	8	no	no	DET
ftr-336	1675	9	clear	clear	ADJ
ftr-336	1675	10	standard	standard	ADJ
ftr-336	1675	11	defining	define	VERB
ftr-336	1675	12	abuse	abuse	NOUN
ftr-336	1675	13	,	,	PUNCT
ftr-336	1675	14	it	it	PRON
ftr-336	1675	15	is	be	AUX
ftr-336	1675	16	too	too	ADV
ftr-336	1675	17	hard	hard	ADJ
ftr-336	1675	18	for	for	ADP
ftr-336	1675	19	requesting	request	VERB
ftr-336	1675	20	spouses	spouse	NOUN
ftr-336	1675	21	to	to	PART
ftr-336	1675	22	prove	prove	VERB
ftr-336	1675	23	.	.	PUNCT
ftr-336	1676	1	while	while	SCONJ
ftr-336	1676	2	the	the	DET
ftr-336	1676	3	recent	recent	ADJ
ftr-336	1676	4	notice	notice	NOUN
ftr-336	1676	5	defines	define	VERB
ftr-336	1676	6	abuse	abuse	NOUN
ftr-336	1676	7	broadly	broadly	ADV
ftr-336	1676	8	,	,	PUNCT
ftr-336	1676	9	prior	prior	ADV
ftr-336	1676	10	to	to	ADP
ftr-336	1676	11	its	its	PRON
ftr-336	1676	12	publication	publication	NOUN
ftr-336	1676	13	national	national	PROPN
ftr-336	1676	14	taxpayer	taxpayer	PROPN
ftr-336	1676	15	advocate	advocate	PROPN
ftr-336	1676	16	nina	nina	PROPN
ftr-336	1676	17	olson	olson	PROPN
ftr-336	1676	18	denounced	denounce	VERB
ftr-336	1676	19	the	the	DET
ftr-336	1676	20	irs	irs	PROPN
ftr-336	1676	21	in	in	ADP
ftr-336	1676	22	2011	2011	NUM
ftr-336	1676	23	for	for	ADP
ftr-336	1676	24	denying	deny	VERB
ftr-336	1676	25	an	an	DET
ftr-336	1676	26	abused	abused	ADJ
ftr-336	1676	27	woman	woman	NOUN
ftr-336	1676	28	relief.302	relief.302	NOUN
ftr-336	1676	29	in	in	ADP
ftr-336	1676	30	her	her	PRON
ftr-336	1676	31	opinion	opinion	NOUN
ftr-336	1676	32	,	,	PUNCT
ftr-336	1676	33	irs	irs	PROPN
ftr-336	1676	34	employees	employee	NOUN
ftr-336	1676	35	who	who	PRON
ftr-336	1676	36	handle	handle	VERB
ftr-336	1676	37	these	these	DET
ftr-336	1676	38	cases	case	NOUN
ftr-336	1676	39	demonstrate	demonstrate	VERB
ftr-336	1676	40	an	an	DET
ftr-336	1676	41	unconscionable	unconscionable	ADJ
ftr-336	1676	42	lack	lack	NOUN
ftr-336	1676	43	of	of	ADP
ftr-336	1676	44	knowledge	knowledge	NOUN
ftr-336	1676	45	about	about	ADP
ftr-336	1676	46	domestic	domestic	ADJ
ftr-336	1676	47	violence.303	violence.303	NOUN
ftr-336	1676	48	the	the	DET
ftr-336	1676	49	case	case	NOUN
ftr-336	1676	50	at	at	ADP
ftr-336	1676	51	issue	issue	NOUN
ftr-336	1676	52	was	be	AUX
ftr-336	1676	53	stephenson	stephenson	PROPN
ftr-336	1676	54	v.	v.	PROPN
ftr-336	1676	55	commissioner,304	commissioner,304	PROPN
ftr-336	1676	56	in	in	ADP
ftr-336	1676	57	which	which	PRON
ftr-336	1676	58	the	the	DET
ftr-336	1676	59	irs	irs	PROPN
ftr-336	1676	60	granted	grant	VERB
ftr-336	1676	61	an	an	DET
ftr-336	1676	62	ex	ex	ADJ
ftr-336	1676	63	-	-	ADJ
ftr-336	1676	64	wife	wife	ADJ
ftr-336	1676	65	relief	relief	NOUN
ftr-336	1676	66	for	for	ADP
ftr-336	1676	67	one	one	NUM
ftr-336	1676	68	year	year	NOUN
ftr-336	1676	69	but	but	CCONJ
ftr-336	1676	70	not	not	PART
ftr-336	1676	71	for	for	ADP
ftr-336	1676	72	another	another	PRON
ftr-336	1676	73	,	,	PUNCT
ftr-336	1676	74	focusing	focus	VERB
ftr-336	1676	75	on	on	ADP
ftr-336	1676	76	her	her	PRON
ftr-336	1676	77	lack	lack	NOUN
ftr-336	1676	78	of	of	ADP
ftr-336	1676	79	economic	economic	ADJ
ftr-336	1676	80	hardship	hardship	NOUN
ftr-336	1676	81	,	,	PUNCT
ftr-336	1676	82	her	her	PRON
ftr-336	1676	83	receipt	receipt	NOUN
ftr-336	1676	84	of	of	ADP
ftr-336	1676	85	a	a	DET
ftr-336	1676	86	significant	significant	ADJ
ftr-336	1676	87	benefit	benefit	NOUN
ftr-336	1676	88	from	from	ADP
ftr-336	1676	89	the	the	DET
ftr-336	1676	90	unpaid	unpaid	ADJ
ftr-336	1676	91	tax	tax	NOUN
ftr-336	1676	92	,	,	PUNCT
ftr-336	1676	93	and	and	CCONJ
ftr-336	1676	94	her	her	PRON
ftr-336	1676	95	knowledge	knowledge	NOUN
ftr-336	1676	96	of	of	ADP
ftr-336	1676	97	the	the	DET
ftr-336	1676	98	deficiency	deficiency	NOUN
ftr-336	1676	99	.	.	PUNCT
ftr-336	1677	1	the	the	DET
ftr-336	1677	2	court	court	NOUN
ftr-336	1677	3	overturned	overturn	VERB
ftr-336	1677	4	the	the	DET
ftr-336	1677	5	irs	irs	PROPN
ftr-336	1677	6	and	and	CCONJ
ftr-336	1677	7	extended	extended	ADJ
ftr-336	1677	8	relief	relief	NOUN
ftr-336	1677	9	for	for	ADP
ftr-336	1677	10	both	both	DET
ftr-336	1677	11	years	year	NOUN
ftr-336	1677	12	.	.	PUNCT
ftr-336	1678	1	the	the	DET
ftr-336	1678	2	court	court	NOUN
ftr-336	1678	3	opined	opine	VERB
ftr-336	1678	4	that	that	SCONJ
ftr-336	1678	5	“	"	PUNCT
ftr-336	1678	6	the	the	DET
ftr-336	1678	7	verbal	verbal	ADJ
ftr-336	1678	8	abuse	abuse	NOUN
ftr-336	1678	9	turned	turn	VERB
ftr-336	1678	10	into	into	ADP
ftr-336	1678	11	physical	physical	ADJ
ftr-336	1678	12	abuse	abuse	NOUN
ftr-336	1678	13	,	,	PUNCT
ftr-336	1678	14	and	and	CCONJ
ftr-336	1678	15	mr	mr	PROPN
ftr-336	1678	16	.	.	PROPN
ftr-336	1678	17	stephenson	stephenson	PROPN
ftr-336	1678	18	began	begin	VERB
ftr-336	1678	19	throwing	throw	VERB
ftr-336	1678	20	items	item	NOUN
ftr-336	1678	21	at	at	ADP
ftr-336	1678	22	petitioner	petitioner	NOUN
ftr-336	1678	23	when	when	SCONJ
ftr-336	1678	24	he	he	PRON
ftr-336	1678	25	became	become	VERB
ftr-336	1678	26	angry	angry	ADJ
ftr-336	1678	27	.	.	PUNCT
ftr-336	1678	28	.	.	PUNCT
ftr-336	1678	29	.	.	PUNCT
ftr-336	1678	30	.	.	PUNCT
ftr-336	1679	1	if	if	SCONJ
ftr-336	1679	2	petitioner	petitioner	NOUN
ftr-336	1679	3	asked	ask	VERB
ftr-336	1679	4	what	what	PRON
ftr-336	1679	5	she	she	PRON
ftr-336	1679	6	was	be	AUX
ftr-336	1679	7	signing	sign	VERB
ftr-336	1679	8	,	,	PUNCT
ftr-336	1679	9	mr	mr	PROPN
ftr-336	1679	10	.	.	PROPN
ftr-336	1679	11	stephenson	stephenson	PROPN
ftr-336	1679	12	made	make	VERB
ftr-336	1679	13	threats	threat	NOUN
ftr-336	1679	14	of	of	ADP
ftr-336	1679	15	violence	violence	NOUN
ftr-336	1679	16	or	or	CCONJ
ftr-336	1679	17	told	tell	VERB
ftr-336	1679	18	her	she	PRON
ftr-336	1679	19	she	she	PRON
ftr-336	1679	20	was	be	AUX
ftr-336	1679	21	not	not	PART
ftr-336	1679	22	intelligent	intelligent	ADJ
ftr-336	1679	23	enough	enough	ADV
ftr-336	1679	24	to	to	PART
ftr-336	1679	25	understand	understand	VERB
ftr-336	1679	26	.	.	PUNCT
ftr-336	1679	27	.	.	PUNCT
ftr-336	1679	28	.	.	PUNCT
ftr-336	1680	1	.”305	.”305	PUNCT
ftr-336	1681	1	in	in	ADP
ftr-336	1681	2	the	the	DET
ftr-336	1681	3	court	court	NOUN
ftr-336	1681	4	’s	’s	PART
ftr-336	1681	5	and	and	CCONJ
ftr-336	1681	6	the	the	DET
ftr-336	1681	7	taxpayer	taxpayer	NOUN
ftr-336	1681	8	advocate	advocate	NOUN
ftr-336	1681	9	’s	’s	PART
ftr-336	1681	10	opinion	opinion	NOUN
ftr-336	1681	11	,	,	PUNCT
ftr-336	1681	12	the	the	DET
ftr-336	1681	13	abuse	abuse	NOUN
ftr-336	1681	14	was	be	AUX
ftr-336	1681	15	sufficient	sufficient	ADJ
ftr-336	1681	16	to	to	PART
ftr-336	1681	17	outweigh	outweigh	VERB
ftr-336	1681	18	the	the	DET
ftr-336	1681	19	other	other	ADJ
ftr-336	1681	20	factors	factor	NOUN
ftr-336	1681	21	and	and	CCONJ
ftr-336	1681	22	establish	establish	VERB
ftr-336	1681	23	equitable	equitable	ADJ
ftr-336	1681	24	relief	relief	NOUN
ftr-336	1681	25	.	.	PUNCT
ftr-336	1682	1	the	the	DET
ftr-336	1682	2	following	follow	VERB
ftr-336	1682	3	charts	chart	NOUN
ftr-336	1682	4	document	document	NOUN
ftr-336	1682	5	the	the	DET
ftr-336	1682	6	number	number	NOUN
ftr-336	1682	7	of	of	ADP
ftr-336	1682	8	cases	case	NOUN
ftr-336	1682	9	referencing	reference	VERB
ftr-336	1682	10	abuse	abuse	NOUN
ftr-336	1682	11	and	and	CCONJ
ftr-336	1682	12	the	the	DET
ftr-336	1682	13	number	number	NOUN
ftr-336	1682	14	of	of	ADP
ftr-336	1682	15	cases	case	NOUN
ftr-336	1682	16	over	over	ADP
ftr-336	1682	17	time	time	NOUN
ftr-336	1682	18	.	.	PUNCT
ftr-336	1683	1	the	the	DET
ftr-336	1683	2	latter	latter	ADJ
ftr-336	1683	3	chart	chart	NOUN
ftr-336	1683	4	looks	look	VERB
ftr-336	1683	5	only	only	ADV
ftr-336	1683	6	at	at	ADP
ftr-336	1683	7	whether	whether	SCONJ
ftr-336	1683	8	the	the	DET
ftr-336	1683	9	judge	judge	NOUN
ftr-336	1683	10	found	find	VERB
ftr-336	1683	11	or	or	CCONJ
ftr-336	1683	12	dismissed	dismiss	VERB
ftr-336	1683	13	the	the	DET
ftr-336	1683	14	claim	claim	NOUN
ftr-336	1683	15	of	of	ADP
ftr-336	1683	16	abuse	abuse	NOUN
ftr-336	1683	17	.	.	PUNCT
ftr-336	1684	1	301	301	NUM
ftr-336	1684	2	.	.	PUNCT
ftr-336	1684	3	rev	rev	PROPN
ftr-336	1684	4	.	.	PROPN
ftr-336	1684	5	proc	proc	PROPN
ftr-336	1684	6	.	.	PUNCT
ftr-336	1685	1	2003	2003	NUM
ftr-336	1685	2	-	-	SYM
ftr-336	1685	3	61	61	NUM
ftr-336	1685	4	,	,	PUNCT
ftr-336	1685	5	2003	2003	NUM
ftr-336	1685	6	-	-	SYM
ftr-336	1685	7	2	2	NUM
ftr-336	1685	8	c.b	c.b	PROPN
ftr-336	1685	9	.	.	PROPN
ftr-336	1685	10	296	296	NUM
ftr-336	1685	11	,	,	PUNCT
ftr-336	1685	12	298	298	NUM
ftr-336	1685	13	.	.	PUNCT
ftr-336	1686	1	arguing	argue	VERB
ftr-336	1686	2	that	that	SCONJ
ftr-336	1686	3	denying	deny	VERB
ftr-336	1686	4	relief	relief	NOUN
ftr-336	1686	5	“	"	PUNCT
ftr-336	1686	6	effectively	effectively	ADV
ftr-336	1686	7	reject[s	reject[	VERB
ftr-336	1686	8	]	]	PUNCT
ftr-336	1686	9	our	our	PRON
ftr-336	1686	10	allegations	allegation	NOUN
ftr-336	1686	11	of	of	ADP
ftr-336	1686	12	abuse	abuse	NOUN
ftr-336	1686	13	”	"	PUNCT
ftr-336	1686	14	implicitly	implicitly	ADV
ftr-336	1686	15	suggests	suggest	VERB
ftr-336	1686	16	that	that	SCONJ
ftr-336	1686	17	abuse	abuse	NOUN
ftr-336	1686	18	be	be	AUX
ftr-336	1686	19	made	make	VERB
ftr-336	1686	20	a	a	DET
ftr-336	1686	21	trumping	trump	VERB
ftr-336	1686	22	factor	factor	NOUN
ftr-336	1686	23	,	,	PUNCT
ftr-336	1686	24	which	which	PRON
ftr-336	1686	25	is	be	AUX
ftr-336	1686	26	not	not	PART
ftr-336	1686	27	what	what	PRON
ftr-336	1686	28	congress	congress	PROPN
ftr-336	1686	29	intended	intend	VERB
ftr-336	1686	30	.	.	PUNCT
ftr-336	1687	1	schumacher	schumacher	PROPN
ftr-336	1687	2	,	,	PUNCT
ftr-336	1687	3	administrative	administrative	ADJ
ftr-336	1687	4	process	process	NOUN
ftr-336	1687	5	,	,	PUNCT
ftr-336	1687	6	supra	supra	PROPN
ftr-336	1687	7	note	note	NOUN
ftr-336	1687	8	98	98	NUM
ftr-336	1687	9	.	.	PUNCT
ftr-336	1688	1	the	the	DET
ftr-336	1688	2	lack	lack	NOUN
ftr-336	1688	3	of	of	ADP
ftr-336	1688	4	abuse	abuse	NOUN
ftr-336	1688	5	is	be	AUX
ftr-336	1688	6	not	not	PART
ftr-336	1688	7	meant	mean	VERB
ftr-336	1688	8	to	to	PART
ftr-336	1688	9	weigh	weigh	VERB
ftr-336	1688	10	against	against	ADP
ftr-336	1688	11	relief	relief	NOUN
ftr-336	1688	12	,	,	PUNCT
ftr-336	1688	13	although	although	SCONJ
ftr-336	1688	14	the	the	DET
ftr-336	1688	15	irs	irs	PROPN
ftr-336	1688	16	has	have	AUX
ftr-336	1688	17	argued	argue	VERB
ftr-336	1688	18	unsuccessfully	unsuccessfully	ADV
ftr-336	1688	19	that	that	DET
ftr-336	1688	20	lack	lack	NOUN
ftr-336	1688	21	of	of	ADP
ftr-336	1688	22	abuse	abuse	NOUN
ftr-336	1688	23	should	should	AUX
ftr-336	1688	24	weigh	weigh	VERB
ftr-336	1688	25	against	against	ADP
ftr-336	1688	26	a	a	DET
ftr-336	1688	27	requesting	request	VERB
ftr-336	1688	28	spouse	spouse	NOUN
ftr-336	1688	29	.	.	PUNCT
ftr-336	1689	1	see	see	VERB
ftr-336	1689	2	washington	washington	PROPN
ftr-336	1689	3	v.	v.	PROPN
ftr-336	1689	4	commissioner	commissioner	PROPN
ftr-336	1689	5	,	,	PUNCT
ftr-336	1689	6	120	120	NUM
ftr-336	1689	7	t.c	t.c	PROPN
ftr-336	1689	8	.	.	PROPN
ftr-336	1689	9	137	137	NUM
ftr-336	1689	10	(	(	PUNCT
ftr-336	1689	11	2003	2003	NUM
ftr-336	1689	12	)	)	PUNCT
ftr-336	1689	13	.	.	PUNCT
ftr-336	1690	1	abuse	abuse	NOUN
ftr-336	1690	2	and	and	CCONJ
ftr-336	1690	3	financial	financial	ADJ
ftr-336	1690	4	control	control	NOUN
ftr-336	1690	5	by	by	ADP
ftr-336	1690	6	the	the	DET
ftr-336	1690	7	nonrequesting	nonrequesting	NOUN
ftr-336	1690	8	spouse	spouse	NOUN
ftr-336	1690	9	has	have	AUX
ftr-336	1690	10	been	be	AUX
ftr-336	1690	11	given	give	VERB
ftr-336	1690	12	greater	great	ADJ
ftr-336	1690	13	weight	weight	NOUN
ftr-336	1690	14	for	for	ADP
ftr-336	1690	15	finding	find	VERB
ftr-336	1690	16	relief	relief	NOUN
ftr-336	1690	17	for	for	ADP
ftr-336	1690	18	pusposes	puspose	NOUN
ftr-336	1690	19	of	of	ADP
ftr-336	1690	20	section	section	NOUN
ftr-336	1690	21	6015(f	6015(f	NUM
ftr-336	1690	22	)	)	PUNCT
ftr-336	1690	23	.	.	PUNCT
ftr-336	1691	1	notice	notice	VERB
ftr-336	1691	2	2012	2012	NUM
ftr-336	1691	3	-	-	SYM
ftr-336	1691	4	8	8	NUM
ftr-336	1691	5	,	,	PUNCT
ftr-336	1691	6	§	§	PROPN
ftr-336	1691	7	4.03(2)(c)(ii	4.03(2)(c)(ii	NUM
ftr-336	1691	8	)	)	PUNCT
ftr-336	1691	9	,	,	PUNCT
ftr-336	1691	10	(	(	PUNCT
ftr-336	1691	11	iv	iv	X
ftr-336	1691	12	)	)	PUNCT
ftr-336	1691	13	,	,	PUNCT
ftr-336	1691	14	supra	supra	PROPN
ftr-336	1691	15	note	note	NOUN
ftr-336	1691	16	9	9	NUM
ftr-336	1691	17	.	.	SYM
ftr-336	1691	18	302	302	NUM
ftr-336	1691	19	.	.	PUNCT
ftr-336	1692	1	fred	fred	PROPN
ftr-336	1692	2	stokeld	stokeld	PROPN
ftr-336	1692	3	,	,	PUNCT
ftr-336	1692	4	taxpayer	taxpayer	NOUN
ftr-336	1692	5	advocate	advocate	NOUN
ftr-336	1692	6	blasts	blast	VERB
ftr-336	1692	7	irs	irs	PROPN
ftr-336	1692	8	’s	’s	PART
ftr-336	1692	9	handling	handling	NOUN
ftr-336	1692	10	of	of	ADP
ftr-336	1692	11	innocent	innocent	ADJ
ftr-336	1692	12	spouse	spouse	NOUN
ftr-336	1692	13	case	case	NOUN
ftr-336	1692	14	,	,	PUNCT
ftr-336	1692	15	2011	2011	NUM
ftr-336	1692	16	tax	tax	NOUN
ftr-336	1692	17	notes	note	VERB
ftr-336	1692	18	16	16	NUM
ftr-336	1692	19	-	-	SYM
ftr-336	1692	20	9	9	NUM
ftr-336	1692	21	(	(	PUNCT
ftr-336	1692	22	jan	jan	PROPN
ftr-336	1692	23	.	.	PROPN
ftr-336	1692	24	25	25	NUM
ftr-336	1692	25	,	,	PUNCT
ftr-336	1692	26	2011	2011	NUM
ftr-336	1692	27	)	)	PUNCT
ftr-336	1692	28	;	;	PUNCT
ftr-336	1692	29	notice	notice	VERB
ftr-336	1692	30	2012	2012	NUM
ftr-336	1692	31	-	-	SYM
ftr-336	1692	32	8	8	NUM
ftr-336	1692	33	,	,	PUNCT
ftr-336	1692	34	§	§	PROPN
ftr-336	1692	35	4.03(2)(c)(iv	4.03(2)(c)(iv	PROPN
ftr-336	1692	36	)	)	PUNCT
ftr-336	1692	37	,	,	PUNCT
ftr-336	1692	38	supra	supra	PROPN
ftr-336	1692	39	note	note	NOUN
ftr-336	1692	40	9	9	NUM
ftr-336	1692	41	.	.	NOUN
ftr-336	1692	42	303	303	NUM
ftr-336	1692	43	.	.	PUNCT
ftr-336	1693	1	i	i	PRON
ftr-336	1693	2	d.	d.	PROPN
ftr-336	1693	3	304	304	NUM
ftr-336	1693	4	.	.	PUNCT
ftr-336	1694	1	101	101	NUM
ftr-336	1694	2	t.c.m	t.c.m	NOUN
ftr-336	1694	3	.	.	PUNCT
ftr-336	1695	1	(	(	PUNCT
ftr-336	1695	2	cch	cch	NOUN
ftr-336	1695	3	)	)	PUNCT
ftr-336	1695	4	1048	1048	NUM
ftr-336	1695	5	,	,	PUNCT
ftr-336	1695	6	1049	1049	NUM
ftr-336	1695	7	t.c.m	t.c.m	NOUN
ftr-336	1695	8	.	.	PUNCT
ftr-336	1696	1	(	(	PUNCT
ftr-336	1696	2	ria	ria	PROPN
ftr-336	1696	3	)	)	PUNCT
ftr-336	1696	4	¶	¶	PROPN
ftr-336	1696	5	2011	2011	NUM
ftr-336	1696	6	-	-	SYM
ftr-336	1696	7	16	16	NUM
ftr-336	1696	8	at	at	ADP
ftr-336	1696	9	69	69	NUM
ftr-336	1696	10	(	(	PUNCT
ftr-336	1696	11	2011	2011	NUM
ftr-336	1696	12	)	)	PUNCT
ftr-336	1696	13	.	.	PUNCT
ftr-336	1697	1	305	305	NUM
ftr-336	1697	2	.	.	PUNCT
ftr-336	1698	1	i	i	PRON
ftr-336	1698	2	d.	d.	PROPN
ftr-336	1698	3	2012	2012	NUM
ftr-336	1698	4	]	]	PUNCT
ftr-336	1698	5	empirical	empirical	ADJ
ftr-336	1698	6	study	study	NOUN
ftr-336	1698	7	of	of	ADP
ftr-336	1698	8	innocent	innocent	ADJ
ftr-336	1698	9	spouse	spouse	NOUN
ftr-336	1698	10	relief	relief	NOUN
ftr-336	1698	11	695	695	NUM
ftr-336	1698	12	claims	claim	NOUN
ftr-336	1698	13	of	of	ADP
ftr-336	1698	14	abuse	abuse	NOUN
ftr-336	1698	15	requesting	request	VERB
ftr-336	1698	16	spouse	spouse	NOUN
ftr-336	1698	17	claims	claim	NOUN
ftr-336	1698	18	abuse	abuse	NOUN
ftr-336	1698	19	judge	judge	NOUN
ftr-336	1698	20	notes	note	VERB
ftr-336	1698	21	no	no	DET
ftr-336	1698	22	abuse	abuse	NOUN
ftr-336	1698	23	total	total	NOUN
ftr-336	1698	24	abuse	abuse	NOUN
ftr-336	1698	25	claims	claim	NOUN
ftr-336	1698	26	judge	judge	NOUN
ftr-336	1698	27	dismisses	dismiss	VERB
ftr-336	1698	28	abuse	abuse	NOUN
ftr-336	1698	29	claims	claim	NOUN
ftr-336	1698	30	judge	judge	NOUN
ftr-336	1698	31	upholds	uphold	VERB
ftr-336	1698	32	abuse	abuse	NOUN
ftr-336	1698	33	claims	claim	NOUN
ftr-336	1698	34	number	number	NOUN
ftr-336	1698	35	of	of	ADP
ftr-336	1698	36	cases	case	NOUN
ftr-336	1698	37	93	93	NUM
ftr-336	1698	38	56	56	NUM
ftr-336	1698	39	34	34	NUM
ftr-336	1698	40	22	22	NUM
ftr-336	1698	41	taxpayer	taxpayer	NOUN
ftr-336	1698	42	wins	win	VERB
ftr-336	1698	43	25	25	NUM
ftr-336	1698	44	21	21	NUM
ftr-336	1698	45	5	5	NUM
ftr-336	1698	46	16	16	NUM
ftr-336	1698	47	findings	finding	NOUN
ftr-336	1698	48	of	of	ADP
ftr-336	1698	49	abuse	abuse	NOUN
ftr-336	1698	50	over	over	ADP
ftr-336	1698	51	time	time	NOUN
ftr-336	1698	52	from	from	ADP
ftr-336	1698	53	the	the	DET
ftr-336	1698	54	data	datum	NOUN
ftr-336	1698	55	,	,	PUNCT
ftr-336	1698	56	judges	judge	NOUN
ftr-336	1698	57	are	be	AUX
ftr-336	1698	58	cognizant	cognizant	ADJ
ftr-336	1698	59	of	of	ADP
ftr-336	1698	60	abuse	abuse	NOUN
ftr-336	1698	61	claims	claim	NOUN
ftr-336	1698	62	.	.	PUNCT
ftr-336	1699	1	in	in	ADP
ftr-336	1699	2	149	149	NUM
ftr-336	1699	3	cases	case	NOUN
ftr-336	1699	4	,	,	PUNCT
ftr-336	1699	5	courts	court	NOUN
ftr-336	1699	6	mentioned	mention	VERB
ftr-336	1699	7	abuse	abuse	NOUN
ftr-336	1699	8	and	and	CCONJ
ftr-336	1699	9	in	in	ADP
ftr-336	1699	10	62.4	62.4	NUM
ftr-336	1699	11	percent	percent	NOUN
ftr-336	1699	12	of	of	ADP
ftr-336	1699	13	those	those	DET
ftr-336	1699	14	courts	court	NOUN
ftr-336	1699	15	mentioned	mention	VERB
ftr-336	1699	16	abuse	abuse	NOUN
ftr-336	1699	17	only	only	ADV
ftr-336	1699	18	to	to	AUX
ftr-336	1699	19	state	state	VERB
ftr-336	1699	20	that	that	SCONJ
ftr-336	1699	21	it	it	PRON
ftr-336	1699	22	was	be	AUX
ftr-336	1699	23	not	not	PART
ftr-336	1699	24	alleged	allege	VERB
ftr-336	1699	25	in	in	ADP
ftr-336	1699	26	the	the	DET
ftr-336	1699	27	case	case	NOUN
ftr-336	1699	28	.	.	PUNCT
ftr-336	1700	1	it	it	PRON
ftr-336	1700	2	is	be	AUX
ftr-336	1700	3	also	also	ADV
ftr-336	1700	4	not	not	PART
ftr-336	1700	5	true	true	ADJ
ftr-336	1700	6	that	that	SCONJ
ftr-336	1700	7	“	"	PUNCT
ftr-336	1700	8	[	[	X
ftr-336	1700	9	t]here	t]here	NOUN
ftr-336	1700	10	are	be	AUX
ftr-336	1700	11	few	few	ADJ
ftr-336	1700	12	,	,	PUNCT
ftr-336	1700	13	if	if	SCONJ
ftr-336	1700	14	any	any	PRON
ftr-336	1700	15	,	,	PUNCT
ftr-336	1700	16	decided	decide	VERB
ftr-336	1700	17	cases	case	NOUN
ftr-336	1700	18	in	in	ADP
ftr-336	1700	19	which	which	PRON
ftr-336	1700	20	abuse	abuse	NOUN
ftr-336	1700	21	was	be	AUX
ftr-336	1700	22	present	present	ADJ
ftr-336	1700	23	and	and	CCONJ
ftr-336	1700	24	the	the	DET
ftr-336	1700	25	court	court	NOUN
ftr-336	1700	26	denied	deny	VERB
ftr-336	1700	27	innocent	innocent	ADJ
ftr-336	1700	28	spouse	spouse	NOUN
ftr-336	1700	29	relief	relief	NOUN
ftr-336	1700	30	.	.	PUNCT
ftr-336	1700	31	”306	”306	NOUN
ftr-336	1701	1	in	in	ADP
ftr-336	1701	2	twelve	twelve	NUM
ftr-336	1701	3	cases	case	NOUN
ftr-336	1701	4	there	there	PRON
ftr-336	1701	5	was	be	VERB
ftr-336	1701	6	at	at	ADP
ftr-336	1701	7	least	least	ADJ
ftr-336	1701	8	a	a	PRON
ftr-336	1701	9	mention	mention	NOUN
ftr-336	1701	10	of	of	ADP
ftr-336	1701	11	abuse	abuse	NOUN
ftr-336	1701	12	but	but	CCONJ
ftr-336	1701	13	it	it	PRON
ftr-336	1701	14	was	be	AUX
ftr-336	1701	15	unclear	unclear	ADJ
ftr-336	1701	16	from	from	ADP
ftr-336	1701	17	the	the	DET
ftr-336	1701	18	opinion	opinion	NOUN
ftr-336	1701	19	whether	whether	SCONJ
ftr-336	1701	20	the	the	DET
ftr-336	1701	21	court	court	NOUN
ftr-336	1701	22	concluded	conclude	VERB
ftr-336	1701	23	that	that	SCONJ
ftr-336	1701	24	there	there	PRON
ftr-336	1701	25	was	be	VERB
ftr-336	1701	26	abuse	abuse	NOUN
ftr-336	1701	27	for	for	ADP
ftr-336	1701	28	purposes	purpose	NOUN
ftr-336	1701	29	of	of	ADP
ftr-336	1701	30	its	its	PRON
ftr-336	1701	31	section	section	NOUN
ftr-336	1701	32	6015	6015	NUM
ftr-336	1701	33	analysis	analysis	NOUN
ftr-336	1701	34	.	.	PUNCT
ftr-336	1702	1	in	in	ADP
ftr-336	1702	2	60.7	60.7	NUM
ftr-336	1702	3	percent	percent	NOUN
ftr-336	1702	4	of	of	ADP
ftr-336	1702	5	the	the	DET
ftr-336	1702	6	cases	case	NOUN
ftr-336	1702	7	in	in	ADP
ftr-336	1702	8	which	which	PRON
ftr-336	1702	9	abuse	abuse	NOUN
ftr-336	1702	10	was	be	AUX
ftr-336	1702	11	alleged	allege	VERB
ftr-336	1702	12	,	,	PUNCT
ftr-336	1702	13	the	the	DET
ftr-336	1702	14	judge	judge	NOUN
ftr-336	1702	15	found	find	VERB
ftr-336	1702	16	that	that	SCONJ
ftr-336	1702	17	there	there	PRON
ftr-336	1702	18	was	be	VERB
ftr-336	1702	19	no	no	DET
ftr-336	1702	20	abuse	abuse	NOUN
ftr-336	1702	21	,	,	PUNCT
ftr-336	1702	22	but	but	CCONJ
ftr-336	1702	23	in	in	ADP
ftr-336	1702	24	14.7	14.7	NUM
ftr-336	1702	25	percent	percent	NOUN
ftr-336	1702	26	of	of	ADP
ftr-336	1702	27	those	those	DET
ftr-336	1702	28	cases	case	NOUN
ftr-336	1702	29	the	the	DET
ftr-336	1702	30	requesting	request	VERB
ftr-336	1702	31	spouse	spouse	NOUN
ftr-336	1702	32	was	be	AUX
ftr-336	1702	33	,	,	PUNCT
ftr-336	1702	34	nonetheless	nonetheless	ADV
ftr-336	1702	35	,	,	PUNCT
ftr-336	1702	36	granted	grant	VERB
ftr-336	1702	37	relief	relief	NOUN
ftr-336	1702	38	.	.	PUNCT
ftr-336	1703	1	in	in	ADP
ftr-336	1703	2	27.3	27.3	NUM
ftr-336	1703	3	percent	percent	NOUN
ftr-336	1703	4	of	of	ADP
ftr-336	1703	5	the	the	DET
ftr-336	1703	6	cases	case	NOUN
ftr-336	1703	7	in	in	ADP
ftr-336	1703	8	which	which	PRON
ftr-336	1703	9	the	the	DET
ftr-336	1703	10	judge	judge	NOUN
ftr-336	1703	11	found	find	VERB
ftr-336	1703	12	that	that	SCONJ
ftr-336	1703	13	there	there	PRON
ftr-336	1703	14	was	be	VERB
ftr-336	1703	15	abuse	abuse	NOUN
ftr-336	1703	16	,	,	PUNCT
ftr-336	1703	17	the	the	DET
ftr-336	1703	18	judge	judge	NOUN
ftr-336	1703	19	did	do	AUX
ftr-336	1703	20	not	not	PART
ftr-336	1703	21	grant	grant	VERB
ftr-336	1703	22	relief	relief	NOUN
ftr-336	1703	23	.	.	PUNCT
ftr-336	1704	1	one	one	NUM
ftr-336	1704	2	reason	reason	NOUN
ftr-336	1704	3	judges	judge	NOUN
ftr-336	1704	4	give	give	VERB
ftr-336	1704	5	for	for	ADP
ftr-336	1704	6	being	be	AUX
ftr-336	1704	7	hesitant	hesitant	ADJ
ftr-336	1704	8	to	to	PART
ftr-336	1704	9	find	find	VERB
ftr-336	1704	10	abuse	abuse	NOUN
ftr-336	1704	11	,	,	PUNCT
ftr-336	1704	12	particularly	particularly	ADV
ftr-336	1704	13	mental	mental	ADJ
ftr-336	1704	14	or	or	CCONJ
ftr-336	1704	15	emotional	emotional	ADJ
ftr-336	1704	16	abuse	abuse	NOUN
ftr-336	1704	17	,	,	PUNCT
ftr-336	1704	18	is	be	AUX
ftr-336	1704	19	that	that	SCONJ
ftr-336	1704	20	a	a	DET
ftr-336	1704	21	claim	claim	NOUN
ftr-336	1704	22	of	of	ADP
ftr-336	1704	23	abuse	abuse	NOUN
ftr-336	1704	24	can	can	AUX
ftr-336	1704	25	itself	itself	PRON
ftr-336	1704	26	be	be	AUX
ftr-336	1704	27	abused	abuse	VERB
ftr-336	1704	28	.	.	PUNCT
ftr-336	1705	1	“	"	PUNCT
ftr-336	1705	2	we	we	PRON
ftr-336	1705	3	are	be	AUX
ftr-336	1705	4	aware	aware	ADJ
ftr-336	1705	5	of	of	ADP
ftr-336	1705	6	the	the	DET
ftr-336	1705	7	danger	danger	NOUN
ftr-336	1705	8	that	that	SCONJ
ftr-336	1705	9	requesting	request	VERB
ftr-336	1705	10	spouses	spouse	NOUN
ftr-336	1705	11	,	,	PUNCT
ftr-336	1705	12	in	in	ADP
ftr-336	1705	13	trying	try	VERB
ftr-336	1705	14	to	to	PART
ftr-336	1705	15	escape	escape	VERB
ftr-336	1705	16	financial	financial	ADJ
ftr-336	1705	17	liability	liability	NOUN
ftr-336	1705	18	,	,	PUNCT
ftr-336	1705	19	may	may	AUX
ftr-336	1705	20	easily	easily	ADV
ftr-336	1705	21	exaggerate	exaggerate	VERB
ftr-336	1705	22	the	the	DET
ftr-336	1705	23	level	level	NOUN
ftr-336	1705	24	of	of	ADP
ftr-336	1705	25	nonphysical	nonphysical	ADJ
ftr-336	1705	26	abuse	abuse	NOUN
ftr-336	1705	27	.	.	PUNCT
ftr-336	1706	1	innocent	innocent	ADJ
ftr-336	1706	2	306	306	NUM
ftr-336	1706	3	.	.	PUNCT
ftr-336	1707	1	nadler	nadler	PROPN
ftr-336	1707	2	,	,	PUNCT
ftr-336	1707	3	innocent	innocent	ADJ
ftr-336	1707	4	spouse	spouse	NOUN
ftr-336	1707	5	relief	relief	NOUN
ftr-336	1707	6	,	,	PUNCT
ftr-336	1707	7	supra	supra	ADJ
ftr-336	1707	8	note	note	NOUN
ftr-336	1707	9	20	20	NUM
ftr-336	1707	10	,	,	PUNCT
ftr-336	1707	11	at	at	ADP
ftr-336	1707	12	40	40	NUM
ftr-336	1707	13	.	.	PUNCT
ftr-336	1707	14	0	0	NUM
ftr-336	1707	15	2	2	NUM
ftr-336	1707	16	4	4	NUM
ftr-336	1707	17	6	6	NUM
ftr-336	1707	18	8	8	NUM
ftr-336	1707	19	10	10	NUM
ftr-336	1707	20	12	12	NUM
ftr-336	1707	21	14	14	NUM
ftr-336	1707	22	16	16	NUM
ftr-336	1707	23	18	18	NUM
ftr-336	1707	24	judge	judge	NOUN
ftr-336	1707	25	notes	note	VERB
ftr-336	1707	26	no	no	DET
ftr-336	1707	27	abuse	abuse	NOUN
ftr-336	1707	28	total	total	ADJ
ftr-336	1707	29	claims	claim	NOUN
ftr-336	1707	30	of	of	ADP
ftr-336	1707	31	abuse	abuse	NOUN
ftr-336	1707	32	696	696	NUM
ftr-336	1707	33	florid	florid	ADJ
ftr-336	1707	34	tax	tax	NOUN
ftr-336	1707	35	review	review	NOUN
ftr-336	1707	36	[	[	X
ftr-336	1707	37	vol.12:8	vol.12:8	NOUN
ftr-336	1707	38	spouse	spouse	NOUN
ftr-336	1707	39	cases	case	NOUN
ftr-336	1707	40	often	often	ADV
ftr-336	1707	41	spring	spring	VERB
ftr-336	1707	42	from	from	ADP
ftr-336	1707	43	the	the	DET
ftr-336	1707	44	dissolution	dissolution	NOUN
ftr-336	1707	45	of	of	ADP
ftr-336	1707	46	troubled	troubled	ADJ
ftr-336	1707	47	marriages	marriage	NOUN
ftr-336	1707	48	,	,	PUNCT
ftr-336	1707	49	and	and	CCONJ
ftr-336	1707	50	there	there	PRON
ftr-336	1707	51	is	be	VERB
ftr-336	1707	52	an	an	DET
ftr-336	1707	53	obvious	obvious	ADJ
ftr-336	1707	54	incentive	incentive	NOUN
ftr-336	1707	55	to	to	PART
ftr-336	1707	56	vilify	vilify	VERB
ftr-336	1707	57	the	the	DET
ftr-336	1707	58	nonrequesting	nonrequesting	NOUN
ftr-336	1707	59	spouse	spouse	NOUN
ftr-336	1707	60	.	.	PUNCT
ftr-336	1707	61	”307	”307	NOUN
ftr-336	1707	62	in	in	ADP
ftr-336	1707	63	all	all	DET
ftr-336	1707	64	the	the	DET
ftr-336	1707	65	cases	case	NOUN
ftr-336	1707	66	where	where	SCONJ
ftr-336	1707	67	abuse	abuse	NOUN
ftr-336	1707	68	was	be	AUX
ftr-336	1707	69	alleged	allege	VERB
ftr-336	1707	70	,	,	PUNCT
ftr-336	1707	71	all	all	PRON
ftr-336	1707	72	but	but	SCONJ
ftr-336	1707	73	two	two	NUM
ftr-336	1707	74	involved	involve	VERB
ftr-336	1707	75	divorced	divorce	VERB
ftr-336	1707	76	,	,	PUNCT
ftr-336	1707	77	separated	separate	VERB
ftr-336	1707	78	,	,	PUNCT
ftr-336	1707	79	or	or	CCONJ
ftr-336	1707	80	widowed	widow	VERB
ftr-336	1707	81	spouses	spouse	NOUN
ftr-336	1707	82	.	.	PUNCT
ftr-336	1708	1	it	it	PRON
ftr-336	1708	2	is	be	AUX
ftr-336	1708	3	difficult	difficult	ADJ
ftr-336	1708	4	to	to	ADP
ftr-336	1708	5	decipher	decipher	NOUN
ftr-336	1708	6	from	from	ADP
ftr-336	1708	7	the	the	DET
ftr-336	1708	8	cases	case	NOUN
ftr-336	1708	9	what	what	DET
ftr-336	1708	10	claim	claim	NOUN
ftr-336	1708	11	or	or	CCONJ
ftr-336	1708	12	level	level	NOUN
ftr-336	1708	13	of	of	ADP
ftr-336	1708	14	abuse	abuse	NOUN
ftr-336	1708	15	is	be	AUX
ftr-336	1708	16	sufficient	sufficient	ADJ
ftr-336	1708	17	to	to	PART
ftr-336	1708	18	outweigh	outweigh	VERB
ftr-336	1708	19	other	other	ADJ
ftr-336	1708	20	considerations	consideration	NOUN
ftr-336	1708	21	weighing	weigh	VERB
ftr-336	1708	22	against	against	ADP
ftr-336	1708	23	relief	relief	NOUN
ftr-336	1708	24	.	.	PUNCT
ftr-336	1709	1	details	detail	NOUN
ftr-336	1709	2	of	of	ADP
ftr-336	1709	3	abuse	abuse	NOUN
ftr-336	1709	4	are	be	AUX
ftr-336	1709	5	necessary	necessary	ADJ
ftr-336	1709	6	and	and	CCONJ
ftr-336	1709	7	police	police	NOUN
ftr-336	1709	8	involvement	involvement	NOUN
ftr-336	1709	9	preferable	preferable	ADJ
ftr-336	1709	10	,	,	PUNCT
ftr-336	1709	11	although	although	SCONJ
ftr-336	1709	12	rarely	rarely	ADV
ftr-336	1709	13	do	do	VERB
ftr-336	1709	14	the	the	DET
ftr-336	1709	15	opinions	opinion	NOUN
ftr-336	1709	16	note	note	VERB
ftr-336	1709	17	a	a	DET
ftr-336	1709	18	significant	significant	ADJ
ftr-336	1709	19	amount	amount	NOUN
ftr-336	1709	20	of	of	ADP
ftr-336	1709	21	detail	detail	NOUN
ftr-336	1709	22	regarding	regard	VERB
ftr-336	1709	23	the	the	DET
ftr-336	1709	24	abuse	abuse	NOUN
ftr-336	1709	25	.	.	PUNCT
ftr-336	1710	1	in	in	ADP
ftr-336	1710	2	knorr	knorr	PROPN
ftr-336	1711	1	v.	v.	PROPN
ftr-336	1711	2	commissioner,308	commissioner,308	PROPN
ftr-336	1712	1	the	the	DET
ftr-336	1712	2	court	court	NOUN
ftr-336	1712	3	did	do	AUX
ftr-336	1712	4	not	not	PART
ftr-336	1712	5	find	find	VERB
ftr-336	1712	6	abuse	abuse	NOUN
ftr-336	1712	7	when	when	SCONJ
ftr-336	1712	8	the	the	DET
ftr-336	1712	9	requesting	request	VERB
ftr-336	1712	10	spouse	spouse	NOUN
ftr-336	1712	11	provided	provide	VERB
ftr-336	1712	12	only	only	ADV
ftr-336	1712	13	generalized	generalized	ADJ
ftr-336	1712	14	claims	claim	NOUN
ftr-336	1712	15	of	of	ADP
ftr-336	1712	16	abuse	abuse	NOUN
ftr-336	1712	17	.	.	PUNCT
ftr-336	1713	1	in	in	ADP
ftr-336	1713	2	collier	collier	PROPN
ftr-336	1713	3	v.	v.	ADP
ftr-336	1713	4	commissioner309	commissioner309	PROPN
ftr-336	1713	5	the	the	DET
ftr-336	1713	6	court	court	NOUN
ftr-336	1713	7	noted	note	VERB
ftr-336	1713	8	the	the	DET
ftr-336	1713	9	need	need	NOUN
ftr-336	1713	10	for	for	ADP
ftr-336	1713	11	specific	specific	ADJ
ftr-336	1713	12	details	detail	NOUN
ftr-336	1713	13	with	with	ADP
ftr-336	1713	14	independent	independent	ADJ
ftr-336	1713	15	corroboration	corroboration	NOUN
ftr-336	1713	16	.	.	PUNCT
ftr-336	1714	1	on	on	ADP
ftr-336	1714	2	the	the	DET
ftr-336	1714	3	other	other	ADJ
ftr-336	1714	4	hand	hand	NOUN
ftr-336	1714	5	,	,	PUNCT
ftr-336	1714	6	in	in	ADP
ftr-336	1714	7	fox	fox	PROPN
ftr-336	1714	8	v.	v.	ADP
ftr-336	1714	9	commissioner,310	commissioner,310	PROPN
ftr-336	1714	10	the	the	DET
ftr-336	1714	11	court	court	NOUN
ftr-336	1714	12	weighed	weigh	VERB
ftr-336	1714	13	abuse	abuse	NOUN
ftr-336	1714	14	as	as	ADP
ftr-336	1714	15	a	a	DET
ftr-336	1714	16	positive	positive	ADJ
ftr-336	1714	17	factor	factor	NOUN
ftr-336	1714	18	for	for	ADP
ftr-336	1714	19	relief	relief	NOUN
ftr-336	1714	20	where	where	SCONJ
ftr-336	1714	21	a	a	DET
ftr-336	1714	22	police	police	NOUN
ftr-336	1714	23	report	report	NOUN
ftr-336	1714	24	corroborated	corroborate	VERB
ftr-336	1714	25	the	the	DET
ftr-336	1714	26	requesting	request	VERB
ftr-336	1714	27	spouse	spouse	NOUN
ftr-336	1714	28	’s	’s	PART
ftr-336	1714	29	claim	claim	NOUN
ftr-336	1714	30	of	of	ADP
ftr-336	1714	31	assault	assault	NOUN
ftr-336	1714	32	.	.	PUNCT
ftr-336	1715	1	despite	despite	SCONJ
ftr-336	1715	2	courts	court	NOUN
ftr-336	1715	3	’	’	PART
ftr-336	1715	4	hesitancy	hesitancy	NOUN
ftr-336	1715	5	to	to	PART
ftr-336	1715	6	find	find	VERB
ftr-336	1715	7	abuse	abuse	NOUN
ftr-336	1715	8	,	,	PUNCT
ftr-336	1715	9	in	in	ADP
ftr-336	1715	10	nihiser	nihiser	NOUN
ftr-336	1715	11	v.	v.	ADP
ftr-336	1715	12	commissioner,311	commissioner,311	NOUN
ftr-336	1715	13	the	the	DET
ftr-336	1715	14	tax	tax	NOUN
ftr-336	1715	15	court	court	NOUN
ftr-336	1715	16	ruled	rule	VERB
ftr-336	1715	17	that	that	SCONJ
ftr-336	1715	18	abuse	abuse	NOUN
ftr-336	1715	19	is	be	AUX
ftr-336	1715	20	not	not	PART
ftr-336	1715	21	limited	limit	VERB
ftr-336	1715	22	to	to	ADP
ftr-336	1715	23	physical	physical	ADJ
ftr-336	1715	24	abuse	abuse	NOUN
ftr-336	1715	25	and	and	CCONJ
ftr-336	1715	26	may	may	AUX
ftr-336	1715	27	include	include	VERB
ftr-336	1715	28	verbal	verbal	ADJ
ftr-336	1715	29	and	and	CCONJ
ftr-336	1715	30	mental	mental	ADJ
ftr-336	1715	31	abuse	abuse	NOUN
ftr-336	1715	32	.	.	PUNCT
ftr-336	1716	1	what	what	PRON
ftr-336	1716	2	qualifies	qualify	VERB
ftr-336	1716	3	as	as	ADP
ftr-336	1716	4	verbal	verbal	ADJ
ftr-336	1716	5	or	or	CCONJ
ftr-336	1716	6	mental	mental	ADJ
ftr-336	1716	7	abuse	abuse	NOUN
ftr-336	1716	8	is	be	AUX
ftr-336	1716	9	unclear	unclear	ADJ
ftr-336	1716	10	,	,	PUNCT
ftr-336	1716	11	although	although	SCONJ
ftr-336	1716	12	a	a	DET
ftr-336	1716	13	threat	threat	NOUN
ftr-336	1716	14	of	of	ADP
ftr-336	1716	15	a	a	DET
ftr-336	1716	16	voodoo	voodoo	NOUN
ftr-336	1716	17	hex	hex	PRON
ftr-336	1716	18	will	will	AUX
ftr-336	1716	19	not	not	PART
ftr-336	1716	20	meet	meet	VERB
ftr-336	1716	21	this	this	DET
ftr-336	1716	22	criteria.312	criteria.312	NOUN
ftr-336	1716	23	similarly	similarly	ADV
ftr-336	1716	24	,	,	PUNCT
ftr-336	1716	25	financial	financial	ADJ
ftr-336	1716	26	irresponsibility	irresponsibility	NOUN
ftr-336	1716	27	,	,	PUNCT
ftr-336	1716	28	alleged	alleged	ADJ
ftr-336	1716	29	brainwashing	brainwashing	NOUN
ftr-336	1716	30	,	,	PUNCT
ftr-336	1716	31	or	or	CCONJ
ftr-336	1716	32	destroying	destroy	VERB
ftr-336	1716	33	someone	someone	PRON
ftr-336	1716	34	’s	’s	PART
ftr-336	1716	35	credit	credit	NOUN
ftr-336	1716	36	alone	alone	ADV
ftr-336	1716	37	does	do	AUX
ftr-336	1716	38	not	not	PART
ftr-336	1716	39	amount	amount	VERB
ftr-336	1716	40	to	to	ADP
ftr-336	1716	41	abuse.313	abuse.313	PROPN
ftr-336	1716	42	in	in	ADP
ftr-336	1716	43	twentyfive	twentyfive	ADJ
ftr-336	1716	44	cases	case	NOUN
ftr-336	1716	45	,	,	PUNCT
ftr-336	1716	46	requesting	request	VERB
ftr-336	1716	47	spouses	spouse	NOUN
ftr-336	1716	48	claimed	claim	VERB
ftr-336	1716	49	to	to	PART
ftr-336	1716	50	have	have	AUX
ftr-336	1716	51	been	be	AUX
ftr-336	1716	52	the	the	DET
ftr-336	1716	53	subject	subject	NOUN
ftr-336	1716	54	of	of	ADP
ftr-336	1716	55	mental	mental	ADJ
ftr-336	1716	56	or	or	CCONJ
ftr-336	1716	57	emotional	emotional	ADJ
ftr-336	1716	58	abuse	abuse	NOUN
ftr-336	1716	59	but	but	CCONJ
ftr-336	1716	60	not	not	PART
ftr-336	1716	61	physical	physical	ADJ
ftr-336	1716	62	abuse	abuse	NOUN
ftr-336	1716	63	;	;	PUNCT
ftr-336	1716	64	the	the	DET
ftr-336	1716	65	requesting	request	VERB
ftr-336	1716	66	spouse	spouse	NOUN
ftr-336	1716	67	won	win	VERB
ftr-336	1716	68	32	32	NUM
ftr-336	1716	69	percent	percent	NOUN
ftr-336	1716	70	of	of	ADP
ftr-336	1716	71	these	these	DET
ftr-336	1716	72	cases	case	NOUN
ftr-336	1716	73	.	.	PUNCT
ftr-336	1717	1	however	however	ADV
ftr-336	1717	2	,	,	PUNCT
ftr-336	1717	3	in	in	ADP
ftr-336	1717	4	only	only	ADV
ftr-336	1717	5	four	four	NUM
ftr-336	1717	6	of	of	ADP
ftr-336	1717	7	them	they	PRON
ftr-336	1717	8	did	do	AUX
ftr-336	1717	9	the	the	DET
ftr-336	1717	10	court	court	NOUN
ftr-336	1717	11	find	find	VERB
ftr-336	1717	12	that	that	SCONJ
ftr-336	1717	13	there	there	PRON
ftr-336	1717	14	was	be	VERB
ftr-336	1717	15	abuse	abuse	NOUN
ftr-336	1717	16	.	.	PUNCT
ftr-336	1718	1	there	there	PRON
ftr-336	1718	2	appears	appear	VERB
ftr-336	1718	3	to	to	PART
ftr-336	1718	4	be	be	AUX
ftr-336	1718	5	a	a	DET
ftr-336	1718	6	gendered	gendere	VERB
ftr-336	1718	7	component	component	NOUN
ftr-336	1718	8	to	to	ADP
ftr-336	1718	9	judges	judge	NOUN
ftr-336	1718	10	finding	find	VERB
ftr-336	1718	11	abuse	abuse	NOUN
ftr-336	1718	12	,	,	PUNCT
ftr-336	1718	13	although	although	SCONJ
ftr-336	1718	14	the	the	DET
ftr-336	1718	15	sample	sample	NOUN
ftr-336	1718	16	is	be	AUX
ftr-336	1718	17	small	small	ADJ
ftr-336	1718	18	.	.	PUNCT
ftr-336	1719	1	once	once	ADV
ftr-336	1719	2	a	a	DET
ftr-336	1719	3	judge	judge	NOUN
ftr-336	1719	4	finds	find	VERB
ftr-336	1719	5	abuse	abuse	NOUN
ftr-336	1719	6	,	,	PUNCT
ftr-336	1719	7	husbands	husband	NOUN
ftr-336	1719	8	fare	fare	VERB
ftr-336	1719	9	better	well	ADV
ftr-336	1719	10	than	than	ADP
ftr-336	1719	11	wives	wife	NOUN
ftr-336	1719	12	.	.	PUNCT
ftr-336	1720	1	307	307	NUM
ftr-336	1720	2	.	.	PUNCT
ftr-336	1721	1	nihiser	nihiser	NOUN
ftr-336	1721	2	,	,	PUNCT
ftr-336	1721	3	95	95	NUM
ftr-336	1721	4	t.c.m	t.c.m	NOUN
ftr-336	1721	5	.	.	PUNCT
ftr-336	1722	1	(	(	PUNCT
ftr-336	1722	2	cch	cch	NOUN
ftr-336	1722	3	)	)	PUNCT
ftr-336	1722	4	at	at	ADP
ftr-336	1722	5	1536	1536	NUM
ftr-336	1722	6	,	,	PUNCT
ftr-336	1722	7	t.c.m	t.c.m	INTJ
ftr-336	1722	8	.	.	PUNCT
ftr-336	1723	1	(	(	PUNCT
ftr-336	1723	2	ria	ria	PROPN
ftr-336	1723	3	)	)	PUNCT
ftr-336	1723	4	at	at	ADP
ftr-336	1723	5	750	750	NUM
ftr-336	1723	6	.	.	PUNCT
ftr-336	1724	1	308	308	NUM
ftr-336	1724	2	.	.	PUNCT
ftr-336	1724	3	t.c.m	t.c.m	INTJ
ftr-336	1724	4	.	.	PUNCT
ftr-336	1725	1	(	(	PUNCT
ftr-336	1725	2	ria	ria	PROPN
ftr-336	1725	3	)	)	PUNCT
ftr-336	1725	4	¶	¶	PROPN
ftr-336	1725	5	2004	2004	NUM
ftr-336	1725	6	-	-	SYM
ftr-336	1725	7	212	212	NUM
ftr-336	1725	8	at	at	ADP
ftr-336	1725	9	1324	1324	NUM
ftr-336	1725	10	(	(	PUNCT
ftr-336	1725	11	2004	2004	NUM
ftr-336	1725	12	)	)	PUNCT
ftr-336	1725	13	.	.	PUNCT
ftr-336	1726	1	309	309	NUM
ftr-336	1726	2	.	.	PUNCT
ftr-336	1727	1	83	83	NUM
ftr-336	1727	2	t.c.m	t.c.m	NOUN
ftr-336	1727	3	.	.	PUNCT
ftr-336	1728	1	(	(	PUNCT
ftr-336	1728	2	cch	cch	PROPN
ftr-336	1728	3	)	)	PUNCT
ftr-336	1728	4	1799	1799	NUM
ftr-336	1728	5	,	,	PUNCT
ftr-336	1728	6	1809	1809	NUM
ftr-336	1728	7	,	,	PUNCT
ftr-336	1728	8	t.c.m	t.c.m	INTJ
ftr-336	1728	9	.	.	PUNCT
ftr-336	1729	1	(	(	PUNCT
ftr-336	1729	2	ria	ria	PROPN
ftr-336	1729	3	)	)	PUNCT
ftr-336	1729	4	¶	¶	PROPN
ftr-336	1729	5	2002	2002	NUM
ftr-336	1729	6	-	-	SYM
ftr-336	1729	7	144	144	NUM
ftr-336	1729	8	at	at	ADP
ftr-336	1729	9	908	908	NUM
ftr-336	1729	10	(	(	PUNCT
ftr-336	1729	11	2002	2002	NUM
ftr-336	1729	12	)	)	PUNCT
ftr-336	1729	13	.	.	PUNCT
ftr-336	1730	1	310	310	NUM
ftr-336	1730	2	.	.	NOUN
ftr-336	1730	3	91	91	NUM
ftr-336	1730	4	t.c.m	t.c.m	NOUN
ftr-336	1730	5	.	.	PUNCT
ftr-336	1731	1	(	(	PUNCT
ftr-336	1731	2	cch	cch	NOUN
ftr-336	1731	3	)	)	PUNCT
ftr-336	1731	4	731	731	NUM
ftr-336	1731	5	,	,	PUNCT
ftr-336	1731	6	734	734	NUM
ftr-336	1731	7	,	,	PUNCT
ftr-336	1731	8	t.c.m	t.c.m	INTJ
ftr-336	1731	9	.	.	PUNCT
ftr-336	1732	1	(	(	PUNCT
ftr-336	1732	2	ria	ria	PROPN
ftr-336	1732	3	)	)	PUNCT
ftr-336	1732	4	¶	¶	PROPN
ftr-336	1732	5	2006	2006	NUM
ftr-336	1732	6	-	-	SYM
ftr-336	1732	7	22	22	NUM
ftr-336	1732	8	at	at	ADP
ftr-336	1732	9	132	132	NUM
ftr-336	1732	10	(	(	PUNCT
ftr-336	1732	11	2006	2006	NUM
ftr-336	1732	12	)	)	PUNCT
ftr-336	1732	13	.	.	PUNCT
ftr-336	1733	1	311	311	NUM
ftr-336	1733	2	.	.	NOUN
ftr-336	1733	3	95	95	NUM
ftr-336	1733	4	t.c.m	t.c.m	NOUN
ftr-336	1733	5	.	.	PUNCT
ftr-336	1734	1	(	(	PUNCT
ftr-336	1734	2	cch	cch	NOUN
ftr-336	1734	3	)	)	PUNCT
ftr-336	1734	4	1531	1531	NUM
ftr-336	1734	5	,	,	PUNCT
ftr-336	1734	6	1536	1536	NUM
ftr-336	1734	7	,	,	PUNCT
ftr-336	1734	8	t.c.m	t.c.m	INTJ
ftr-336	1734	9	.	.	PUNCT
ftr-336	1735	1	(	(	PUNCT
ftr-336	1735	2	ria	ria	PROPN
ftr-336	1735	3	)	)	PUNCT
ftr-336	1735	4	¶	¶	NOUN
ftr-336	1735	5	2008	2008	NUM
ftr-336	1735	6	-	-	SYM
ftr-336	1735	7	135	135	NUM
ftr-336	1735	8	at	at	ADP
ftr-336	1735	9	751	751	NUM
ftr-336	1735	10	(	(	PUNCT
ftr-336	1735	11	2008	2008	NUM
ftr-336	1735	12	)	)	PUNCT
ftr-336	1735	13	.	.	PUNCT
ftr-336	1736	1	312	312	NUM
ftr-336	1736	2	.	.	PUNCT
ftr-336	1737	1	gilmer	gilmer	PROPN
ftr-336	1737	2	v.	v.	PROPN
ftr-336	1737	3	commissioner	commissioner	PROPN
ftr-336	1737	4	,	,	PUNCT
ftr-336	1737	5	t.c	t.c	PROPN
ftr-336	1737	6	.	.	PROPN
ftr-336	1737	7	summ	summ	PROPN
ftr-336	1737	8	.	.	PUNCT
ftr-336	1738	1	op	op	NOUN
ftr-336	1738	2	.	.	PUNCT
ftr-336	1739	1	2007	2007	NUM
ftr-336	1739	2	-	-	SYM
ftr-336	1739	3	132	132	NUM
ftr-336	1739	4	.	.	NUM
ftr-336	1740	1	313	313	NUM
ftr-336	1740	2	.	.	PUNCT
ftr-336	1741	1	pugsley	pugsley	PROPN
ftr-336	1741	2	v.	v.	PROPN
ftr-336	1741	3	commissioner	commissioner	PROPN
ftr-336	1741	4	,	,	PUNCT
ftr-336	1741	5	100	100	NUM
ftr-336	1741	6	t.c.m	t.c.m	NOUN
ftr-336	1741	7	.	.	PUNCT
ftr-336	1742	1	(	(	PUNCT
ftr-336	1742	2	cch	cch	NOUN
ftr-336	1742	3	)	)	PUNCT
ftr-336	1742	4	454	454	NUM
ftr-336	1742	5	,	,	PUNCT
ftr-336	1742	6	458	458	NUM
ftr-336	1742	7	,	,	PUNCT
ftr-336	1742	8	t.c.m	t.c.m	INTJ
ftr-336	1742	9	.	.	PUNCT
ftr-336	1743	1	(	(	PUNCT
ftr-336	1743	2	ria	ria	PROPN
ftr-336	1743	3	)	)	PUNCT
ftr-336	1743	4	¶	¶	PROPN
ftr-336	1743	5	2010	2010	NUM
ftr-336	1743	6	-	-	SYM
ftr-336	1743	7	255	255	NUM
ftr-336	1743	8	at	at	ADP
ftr-336	1743	9	1535	1535	NUM
ftr-336	1743	10	(	(	PUNCT
ftr-336	1743	11	2010	2010	NUM
ftr-336	1743	12	)	)	PUNCT
ftr-336	1743	13	;	;	PUNCT
ftr-336	1743	14	stolkin	stolkin	NOUN
ftr-336	1743	15	,	,	PUNCT
ftr-336	1743	16	96	96	NUM
ftr-336	1743	17	t.c.m	t.c.m	NOUN
ftr-336	1743	18	.	.	PUNCT
ftr-336	1744	1	(	(	PUNCT
ftr-336	1744	2	cch	cch	NOUN
ftr-336	1744	3	)	)	PUNCT
ftr-336	1744	4	at	at	ADP
ftr-336	1744	5	145	145	NUM
ftr-336	1744	6	,	,	PUNCT
ftr-336	1744	7	t.c.m	t.c.m	INTJ
ftr-336	1744	8	.	.	PUNCT
ftr-336	1745	1	(	(	PUNCT
ftr-336	1745	2	ria	ria	PROPN
ftr-336	1745	3	)	)	PUNCT
ftr-336	1745	4	at	at	ADP
ftr-336	1745	5	110203	110203	NUM
ftr-336	1745	6	;	;	PUNCT
ftr-336	1745	7	pierce	pierce	PROPN
ftr-336	1745	8	,	,	PUNCT
ftr-336	1745	9	t.c	t.c	PROPN
ftr-336	1745	10	.	.	PROPN
ftr-336	1745	11	summ	summ	PROPN
ftr-336	1745	12	.	.	PUNCT
ftr-336	1746	1	op	op	NOUN
ftr-336	1746	2	.	.	PUNCT
ftr-336	1746	3	2003	2003	NUM
ftr-336	1746	4	-	-	SYM
ftr-336	1746	5	126	126	NUM
ftr-336	1746	6	;	;	PUNCT
ftr-336	1746	7	barnes	barnes	PROPN
ftr-336	1746	8	v.	v.	PROPN
ftr-336	1746	9	commissioner	commissioner	PROPN
ftr-336	1746	10	,	,	PUNCT
ftr-336	1746	11	t.c.m	t.c.m	INTJ
ftr-336	1746	12	.	.	PUNCT
ftr-336	1747	1	(	(	PUNCT
ftr-336	1747	2	ria	ria	PROPN
ftr-336	1747	3	)	)	PUNCT
ftr-336	1747	4	¶	¶	PROPN
ftr-336	1747	5	2004	2004	NUM
ftr-336	1747	6	-	-	SYM
ftr-336	1747	7	266	266	NUM
ftr-336	1747	8	at	at	ADP
ftr-336	1747	9	1624	1624	NUM
ftr-336	1747	10	(	(	PUNCT
ftr-336	1747	11	2004	2004	NUM
ftr-336	1747	12	)	)	PUNCT
ftr-336	1747	13	.	.	PUNCT
ftr-336	1748	1	2012	2012	NUM
ftr-336	1748	2	]	]	PUNCT
ftr-336	1748	3	empirical	empirical	ADJ
ftr-336	1748	4	study	study	NOUN
ftr-336	1748	5	of	of	ADP
ftr-336	1748	6	innocent	innocent	ADJ
ftr-336	1748	7	spouse	spouse	NOUN
ftr-336	1748	8	relief	relief	NOUN
ftr-336	1748	9	697	697	NUM
ftr-336	1748	10	gender	gender	NOUN
ftr-336	1748	11	of	of	ADP
ftr-336	1748	12	abuse	abuse	NOUN
ftr-336	1748	13	claimants	claimant	NOUN
ftr-336	1748	14	claimed	claim	VERB
ftr-336	1748	15	abuse	abuse	NOUN
ftr-336	1748	16	judge	judge	NOUN
ftr-336	1748	17	found	find	VERB
ftr-336	1748	18	abuse	abuse	NOUN
ftr-336	1748	19	percentage	percentage	NOUN
ftr-336	1748	20	of	of	ADP
ftr-336	1748	21	claims	claim	NOUN
ftr-336	1748	22	spouse	spouse	NOUN
ftr-336	1748	23	won	win	VERB
ftr-336	1748	24	case	case	NOUN
ftr-336	1748	25	winning	win	VERB
ftr-336	1748	26	percentage	percentage	NOUN
ftr-336	1748	27	wife	wife	NOUN
ftr-336	1748	28	51	51	NUM
ftr-336	1748	29	21	21	NUM
ftr-336	1748	30	41.2	41.2	NUM
ftr-336	1748	31	%	%	NOUN
ftr-336	1748	32	15	15	NUM
ftr-336	1748	33	72.4	72.4	NUM
ftr-336	1748	34	%	%	NOUN
ftr-336	1748	35	husband	husband	NOUN
ftr-336	1748	36	5	5	NUM
ftr-336	1748	37	1	1	NUM
ftr-336	1748	38	20.0	20.0	NUM
ftr-336	1748	39	%	%	NOUN
ftr-336	1748	40	1	1	NUM
ftr-336	1748	41	100.0	100.0	NUM
ftr-336	1748	42	%	%	NOUN
ftr-336	1748	43	for	for	ADP
ftr-336	1748	44	example	example	NOUN
ftr-336	1748	45	,	,	PUNCT
ftr-336	1748	46	in	in	ADP
ftr-336	1748	47	schultz	schultz	PROPN
ftr-336	1748	48	v.	v.	ADP
ftr-336	1748	49	commissioner314	commissioner314	PROPN
ftr-336	1748	50	and	and	CCONJ
ftr-336	1748	51	gilmer	gilmer	PROPN
ftr-336	1748	52	v.	v.	ADP
ftr-336	1748	53	commissioner,315	commissioner,315	PROPN
ftr-336	1748	54	husbands	husband	NOUN
ftr-336	1748	55	claimed	claim	VERB
ftr-336	1748	56	to	to	PART
ftr-336	1748	57	have	have	AUX
ftr-336	1748	58	been	be	AUX
ftr-336	1748	59	abused	abuse	VERB
ftr-336	1748	60	.	.	PUNCT
ftr-336	1749	1	in	in	ADP
ftr-336	1749	2	the	the	DET
ftr-336	1749	3	former	former	NOUN
ftr-336	1749	4	,	,	PUNCT
ftr-336	1749	5	despite	despite	SCONJ
ftr-336	1749	6	a	a	DET
ftr-336	1749	7	finding	finding	NOUN
ftr-336	1749	8	of	of	ADP
ftr-336	1749	9	abuse	abuse	NOUN
ftr-336	1749	10	,	,	PUNCT
ftr-336	1749	11	the	the	DET
ftr-336	1749	12	husband	husband	NOUN
ftr-336	1749	13	was	be	AUX
ftr-336	1749	14	denied	deny	VERB
ftr-336	1749	15	relief	relief	NOUN
ftr-336	1749	16	because	because	SCONJ
ftr-336	1749	17	the	the	DET
ftr-336	1749	18	income	income	NOUN
ftr-336	1749	19	was	be	AUX
ftr-336	1749	20	attributable	attributable	ADJ
ftr-336	1749	21	to	to	ADP
ftr-336	1749	22	him	he	PRON
ftr-336	1749	23	and	and	CCONJ
ftr-336	1749	24	“	"	PUNCT
ftr-336	1749	25	he	he	PRON
ftr-336	1749	26	does	do	AUX
ftr-336	1749	27	not	not	PART
ftr-336	1749	28	claim	claim	VERB
ftr-336	1749	29	that	that	SCONJ
ftr-336	1749	30	he	he	PRON
ftr-336	1749	31	would	would	AUX
ftr-336	1749	32	have	have	AUX
ftr-336	1749	33	challenged	challenge	VERB
ftr-336	1749	34	the	the	DET
ftr-336	1749	35	treatment	treatment	NOUN
ftr-336	1749	36	of	of	ADP
ftr-336	1749	37	any	any	DET
ftr-336	1749	38	items	item	NOUN
ftr-336	1749	39	on	on	ADP
ftr-336	1749	40	the	the	DET
ftr-336	1749	41	returns	return	NOUN
ftr-336	1749	42	.	.	PUNCT
ftr-336	1750	1	”316	”316	VERB
ftr-336	1750	2	in	in	ADP
ftr-336	1750	3	the	the	DET
ftr-336	1750	4	latter	latter	ADJ
ftr-336	1750	5	,	,	PUNCT
ftr-336	1750	6	the	the	DET
ftr-336	1750	7	judge	judge	NOUN
ftr-336	1750	8	did	do	AUX
ftr-336	1750	9	not	not	PART
ftr-336	1750	10	find	find	VERB
ftr-336	1750	11	abuse	abuse	NOUN
ftr-336	1750	12	a	a	DET
ftr-336	1750	13	factor	factor	NOUN
ftr-336	1750	14	favoring	favor	VERB
ftr-336	1750	15	relief	relief	NOUN
ftr-336	1750	16	because	because	SCONJ
ftr-336	1750	17	the	the	DET
ftr-336	1750	18	requesting	request	VERB
ftr-336	1750	19	spouse	spouse	NOUN
ftr-336	1750	20	did	do	AUX
ftr-336	1750	21	not	not	PART
ftr-336	1750	22	corroborate	corroborate	VERB
ftr-336	1750	23	his	his	PRON
ftr-336	1750	24	claim	claim	NOUN
ftr-336	1750	25	.	.	PUNCT
ftr-336	1751	1	not	not	PART
ftr-336	1751	2	highlighted	highlight	VERB
ftr-336	1751	3	in	in	ADP
ftr-336	1751	4	the	the	DET
ftr-336	1751	5	above	above	ADJ
ftr-336	1751	6	chart	chart	NOUN
ftr-336	1751	7	,	,	PUNCT
ftr-336	1751	8	both	both	DET
ftr-336	1751	9	spouses	spouse	NOUN
ftr-336	1751	10	claimed	claim	VERB
ftr-336	1751	11	abuse	abuse	NOUN
ftr-336	1751	12	in	in	ADP
ftr-336	1751	13	five	five	NUM
ftr-336	1751	14	cases	case	NOUN
ftr-336	1751	15	and	and	CCONJ
ftr-336	1751	16	,	,	PUNCT
ftr-336	1751	17	in	in	ADP
ftr-336	1751	18	these	these	DET
ftr-336	1751	19	cases	case	NOUN
ftr-336	1751	20	,	,	PUNCT
ftr-336	1751	21	judges	judge	NOUN
ftr-336	1751	22	concluded	conclude	VERB
ftr-336	1751	23	there	there	PRON
ftr-336	1751	24	was	be	VERB
ftr-336	1751	25	no	no	DET
ftr-336	1751	26	abuse	abuse	NOUN
ftr-336	1751	27	or	or	CCONJ
ftr-336	1751	28	,	,	PUNCT
ftr-336	1751	29	if	if	SCONJ
ftr-336	1751	30	there	there	PRON
ftr-336	1751	31	was	be	VERB
ftr-336	1751	32	abuse	abuse	NOUN
ftr-336	1751	33	,	,	PUNCT
ftr-336	1751	34	it	it	PRON
ftr-336	1751	35	did	do	AUX
ftr-336	1751	36	not	not	PART
ftr-336	1751	37	impact	impact	VERB
ftr-336	1751	38	their	their	PRON
ftr-336	1751	39	decision	decision	NOUN
ftr-336	1751	40	.	.	PUNCT
ftr-336	1752	1	in	in	ADP
ftr-336	1752	2	some	some	DET
ftr-336	1752	3	cases	case	NOUN
ftr-336	1752	4	,	,	PUNCT
ftr-336	1752	5	judges	judge	NOUN
ftr-336	1752	6	needed	need	VERB
ftr-336	1752	7	to	to	PART
ftr-336	1752	8	be	be	AUX
ftr-336	1752	9	convinced	convince	VERB
ftr-336	1752	10	that	that	SCONJ
ftr-336	1752	11	the	the	DET
ftr-336	1752	12	requesting	request	VERB
ftr-336	1752	13	spouse	spouse	NOUN
ftr-336	1752	14	signed	sign	VERB
ftr-336	1752	15	the	the	DET
ftr-336	1752	16	return	return	NOUN
ftr-336	1752	17	only	only	ADV
ftr-336	1752	18	because	because	SCONJ
ftr-336	1752	19	of	of	ADP
ftr-336	1752	20	the	the	DET
ftr-336	1752	21	abuse	abuse	NOUN
ftr-336	1752	22	.	.	PUNCT
ftr-336	1753	1	in	in	ADP
ftr-336	1753	2	wiksell	wiksell	NOUN
ftr-336	1753	3	v.	v.	ADP
ftr-336	1753	4	commissioner,317	commissioner,317	VERB
ftr-336	1753	5	the	the	DET
ftr-336	1753	6	tax	tax	NOUN
ftr-336	1753	7	court	court	NOUN
ftr-336	1753	8	agreed	agree	VERB
ftr-336	1753	9	that	that	SCONJ
ftr-336	1753	10	the	the	DET
ftr-336	1753	11	husband	husband	NOUN
ftr-336	1753	12	had	have	AUX
ftr-336	1753	13	dragged	drag	VERB
ftr-336	1753	14	the	the	DET
ftr-336	1753	15	wife	wife	NOUN
ftr-336	1753	16	out	out	ADP
ftr-336	1753	17	of	of	ADP
ftr-336	1753	18	bed	bed	NOUN
ftr-336	1753	19	and	and	CCONJ
ftr-336	1753	20	threw	throw	VERB
ftr-336	1753	21	her	she	PRON
ftr-336	1753	22	against	against	ADP
ftr-336	1753	23	the	the	DET
ftr-336	1753	24	wall	wall	NOUN
ftr-336	1753	25	,	,	PUNCT
ftr-336	1753	26	that	that	SCONJ
ftr-336	1753	27	he	he	PRON
ftr-336	1753	28	had	have	AUX
ftr-336	1753	29	held	hold	VERB
ftr-336	1753	30	her	her	PRON
ftr-336	1753	31	hair	hair	NOUN
ftr-336	1753	32	and	and	CCONJ
ftr-336	1753	33	slammed	slam	VERB
ftr-336	1753	34	her	her	PRON
ftr-336	1753	35	head	head	NOUN
ftr-336	1753	36	against	against	ADP
ftr-336	1753	37	the	the	DET
ftr-336	1753	38	wall	wall	NOUN
ftr-336	1753	39	in	in	ADP
ftr-336	1753	40	front	front	NOUN
ftr-336	1753	41	of	of	ADP
ftr-336	1753	42	her	her	PRON
ftr-336	1753	43	children	child	NOUN
ftr-336	1753	44	,	,	PUNCT
ftr-336	1753	45	and	and	CCONJ
ftr-336	1753	46	that	that	SCONJ
ftr-336	1753	47	he	he	PRON
ftr-336	1753	48	had	have	AUX
ftr-336	1753	49	consistently	consistently	ADV
ftr-336	1753	50	intimidated	intimidate	VERB
ftr-336	1753	51	her	she	PRON
ftr-336	1753	52	and	and	CCONJ
ftr-336	1753	53	the	the	DET
ftr-336	1753	54	children	child	NOUN
ftr-336	1753	55	and	and	CCONJ
ftr-336	1753	56	belittled	belittle	VERB
ftr-336	1753	57	and	and	CCONJ
ftr-336	1753	58	tormented	torment	VERB
ftr-336	1753	59	them	they	PRON
ftr-336	1753	60	.	.	PUNCT
ftr-336	1754	1	nevertheless	nevertheless	ADV
ftr-336	1754	2	,	,	PUNCT
ftr-336	1754	3	the	the	DET
ftr-336	1754	4	ninth	ninth	ADJ
ftr-336	1754	5	circuit	circuit	NOUN
ftr-336	1754	6	affirmed	affirm	VERB
ftr-336	1754	7	,	,	PUNCT
ftr-336	1754	8	repeating	repeat	VERB
ftr-336	1754	9	the	the	DET
ftr-336	1754	10	tax	tax	NOUN
ftr-336	1754	11	court	court	NOUN
ftr-336	1754	12	’s	’s	PART
ftr-336	1754	13	earlier	early	ADJ
ftr-336	1754	14	findings	finding	NOUN
ftr-336	1754	15	denying	deny	VERB
ftr-336	1754	16	relief	relief	NOUN
ftr-336	1754	17	:	:	PUNCT
ftr-336	1754	18	“	"	PUNCT
ftr-336	1754	19	we	we	PRON
ftr-336	1754	20	are	be	AUX
ftr-336	1754	21	simply	simply	ADV
ftr-336	1754	22	not	not	PART
ftr-336	1754	23	convinced	convince	VERB
ftr-336	1754	24	that	that	SCONJ
ftr-336	1754	25	carpender	carpender	NOUN
ftr-336	1754	26	would	would	AUX
ftr-336	1754	27	not	not	PART
ftr-336	1754	28	have	have	AUX
ftr-336	1754	29	signed	sign	VERB
ftr-336	1754	30	the	the	DET
ftr-336	1754	31	two	two	NUM
ftr-336	1754	32	returns	return	NOUN
ftr-336	1754	33	only	only	ADV
ftr-336	1754	34	because	because	SCONJ
ftr-336	1754	35	of	of	ADP
ftr-336	1754	36	demands	demand	NOUN
ftr-336	1754	37	by	by	ADP
ftr-336	1754	38	david	david	PROPN
ftr-336	1754	39	.	.	PUNCT
ftr-336	1754	40	.	.	PUNCT
ftr-336	1754	41	.	.	PUNCT
ftr-336	1754	42	.	.	PUNCT
ftr-336	1755	1	[	[	X
ftr-336	1755	2	specifically	specifically	ADV
ftr-336	1755	3	,	,	PUNCT
ftr-336	1755	4	she	she	PRON
ftr-336	1755	5	]	]	PUNCT
ftr-336	1755	6	failed	fail	VERB
ftr-336	1755	7	to	to	PART
ftr-336	1755	8	establish	establish	VERB
ftr-336	1755	9	a	a	DET
ftr-336	1755	10	nexus	nexus	NOUN
ftr-336	1755	11	between	between	ADP
ftr-336	1755	12	spousal	spousal	NOUN
ftr-336	1755	13	abuse	abuse	NOUN
ftr-336	1755	14	generally	generally	ADV
ftr-336	1755	15	and	and	CCONJ
ftr-336	1755	16	duress	duress	NOUN
ftr-336	1755	17	in	in	ADP
ftr-336	1755	18	specific	specific	ADJ
ftr-336	1755	19	instances	instance	NOUN
ftr-336	1755	20	,	,	PUNCT
ftr-336	1755	21	the	the	DET
ftr-336	1755	22	specific	specific	ADJ
ftr-336	1755	23	instances	instance	NOUN
ftr-336	1755	24	in	in	ADP
ftr-336	1755	25	this	this	DET
ftr-336	1755	26	case	case	NOUN
ftr-336	1755	27	being	be	AUX
ftr-336	1755	28	carpender	carpender	NOUN
ftr-336	1755	29	’s	’s	PART
ftr-336	1755	30	signing	signing	NOUN
ftr-336	1755	31	of	of	ADP
ftr-336	1755	32	these	these	DET
ftr-336	1755	33	two	two	NUM
ftr-336	1755	34	tax	tax	NOUN
ftr-336	1755	35	returns	return	NOUN
ftr-336	1755	36	.	.	PUNCT
ftr-336	1756	1	”318	”318	ADP
ftr-336	1756	2	reliance	reliance	NOUN
ftr-336	1756	3	on	on	ADP
ftr-336	1756	4	an	an	DET
ftr-336	1756	5	expert	expert	NOUN
ftr-336	1756	6	alone	alone	ADV
ftr-336	1756	7	might	might	AUX
ftr-336	1756	8	be	be	AUX
ftr-336	1756	9	insufficient	insufficient	ADJ
ftr-336	1756	10	for	for	ADP
ftr-336	1756	11	this	this	DET
ftr-336	1756	12	objective	objective	NOUN
ftr-336	1756	13	,	,	PUNCT
ftr-336	1756	14	although	although	SCONJ
ftr-336	1756	15	practitioners	practitioner	NOUN
ftr-336	1756	16	expect	expect	VERB
ftr-336	1756	17	that	that	SCONJ
ftr-336	1756	18	it	it	PRON
ftr-336	1756	19	would	would	AUX
ftr-336	1756	20	facilitate	facilitate	VERB
ftr-336	1756	21	relief.319	relief.319	PROPN
ftr-336	1756	22	in	in	ADP
ftr-336	1756	23	wiksell	wiksell	NOUN
ftr-336	1756	24	,	,	PUNCT
ftr-336	1756	25	as	as	ADP
ftr-336	1756	26	in	in	ADP
ftr-336	1756	27	only	only	ADV
ftr-336	1756	28	one	one	NUM
ftr-336	1756	29	other	other	ADJ
ftr-336	1756	30	abuse	abuse	NOUN
ftr-336	1756	31	case	case	NOUN
ftr-336	1756	32	,	,	PUNCT
ftr-336	1756	33	314	314	NUM
ftr-336	1756	34	.	.	NOUN
ftr-336	1756	35	100	100	NUM
ftr-336	1756	36	t.c.m	t.c.m	NOUN
ftr-336	1756	37	.	.	PUNCT
ftr-336	1757	1	(	(	PUNCT
ftr-336	1757	2	cch	cch	NOUN
ftr-336	1757	3	)	)	PUNCT
ftr-336	1757	4	353	353	NUM
ftr-336	1757	5	,	,	PUNCT
ftr-336	1757	6	354	354	NUM
ftr-336	1757	7	,	,	PUNCT
ftr-336	1757	8	t.c.m	t.c.m	INTJ
ftr-336	1757	9	.	.	PUNCT
ftr-336	1758	1	(	(	PUNCT
ftr-336	1758	2	ria	ria	PROPN
ftr-336	1758	3	)	)	PUNCT
ftr-336	1758	4	¶	¶	PROPN
ftr-336	1758	5	2010	2010	NUM
ftr-336	1758	6	-	-	SYM
ftr-336	1758	7	233	233	NUM
ftr-336	1758	8	at	at	ADP
ftr-336	1758	9	1385	1385	NUM
ftr-336	1758	10	(	(	PUNCT
ftr-336	1758	11	2010	2010	NUM
ftr-336	1758	12	)	)	PUNCT
ftr-336	1758	13	.	.	PUNCT
ftr-336	1759	1	315	315	NUM
ftr-336	1759	2	.	.	PUNCT
ftr-336	1760	1	t.c	t.c	PROPN
ftr-336	1760	2	.	.	PROPN
ftr-336	1760	3	summ	summ	PROPN
ftr-336	1760	4	.	.	PUNCT
ftr-336	1761	1	op	op	NOUN
ftr-336	1761	2	.	.	PUNCT
ftr-336	1762	1	2007	2007	NUM
ftr-336	1762	2	-	-	SYM
ftr-336	1762	3	132	132	NUM
ftr-336	1762	4	.	.	PUNCT
ftr-336	1763	1	316	316	NUM
ftr-336	1763	2	.	.	PUNCT
ftr-336	1764	1	the	the	DET
ftr-336	1764	2	husband	husband	NOUN
ftr-336	1764	3	was	be	AUX
ftr-336	1764	4	granted	grant	VERB
ftr-336	1764	5	relief	relief	NOUN
ftr-336	1764	6	for	for	ADP
ftr-336	1764	7	the	the	DET
ftr-336	1764	8	portion	portion	NOUN
ftr-336	1764	9	of	of	ADP
ftr-336	1764	10	the	the	DET
ftr-336	1764	11	income	income	NOUN
ftr-336	1764	12	attributable	attributable	ADJ
ftr-336	1764	13	to	to	ADP
ftr-336	1764	14	his	his	PRON
ftr-336	1764	15	wife	wife	NOUN
ftr-336	1764	16	.	.	PUNCT
ftr-336	1765	1	100	100	NUM
ftr-336	1765	2	t.c.m	t.c.m	NOUN
ftr-336	1765	3	.	.	PUNCT
ftr-336	1766	1	(	(	PUNCT
ftr-336	1766	2	cch	cch	NOUN
ftr-336	1766	3	)	)	PUNCT
ftr-336	1766	4	at	at	ADP
ftr-336	1766	5	354	354	NUM
ftr-336	1766	6	,	,	PUNCT
ftr-336	1766	7	t.c.m	t.c.m	INTJ
ftr-336	1766	8	.	.	PUNCT
ftr-336	1767	1	(	(	PUNCT
ftr-336	1767	2	ria	ria	PROPN
ftr-336	1767	3	)	)	PUNCT
ftr-336	1767	4	at	at	ADP
ftr-336	1767	5	1386	1386	NUM
ftr-336	1767	6	.	.	PUNCT
ftr-336	1768	1	317	317	NUM
ftr-336	1768	2	.	.	X
ftr-336	1768	3	wiksell	wiksell	NOUN
ftr-336	1768	4	,	,	PUNCT
ftr-336	1768	5	67	67	NUM
ftr-336	1768	6	t.c.m	t.c.m	NOUN
ftr-336	1768	7	.	.	PUNCT
ftr-336	1769	1	(	(	PUNCT
ftr-336	1769	2	cch	cch	NOUN
ftr-336	1769	3	)	)	PUNCT
ftr-336	1769	4	at	at	ADP
ftr-336	1769	5	2367	2367	NUM
ftr-336	1769	6	,	,	PUNCT
ftr-336	1769	7	t.c.m	t.c.m	INTJ
ftr-336	1769	8	.	.	PUNCT
ftr-336	1770	1	(	(	PUNCT
ftr-336	1770	2	ria	ria	PROPN
ftr-336	1770	3	)	)	PUNCT
ftr-336	1770	4	at	at	ADP
ftr-336	1770	5	94–485	94–485	PROPN
ftr-336	1770	6	.	.	NOUN
ftr-336	1770	7	318	318	NUM
ftr-336	1770	8	.	.	PUNCT
ftr-336	1771	1	wiksell	wiksell	PROPN
ftr-336	1771	2	v.	v.	ADP
ftr-336	1771	3	commissioner	commissioner	NOUN
ftr-336	1771	4	,	,	PUNCT
ftr-336	1771	5	215	215	NUM
ftr-336	1771	6	f.3d	f.3d	NUM
ftr-336	1771	7	1335	1335	NUM
ftr-336	1771	8	,	,	PUNCT
ftr-336	1771	9	*	*	NOUN
ftr-336	1771	10	3	3	NUM
ftr-336	1771	11	(	(	PUNCT
ftr-336	1771	12	9th	9th	ADJ
ftr-336	1771	13	cir	cir	NOUN
ftr-336	1771	14	.	.	PROPN
ftr-336	1771	15	2000	2000	NUM
ftr-336	1771	16	)	)	PUNCT
ftr-336	1771	17	,	,	PUNCT
ftr-336	1771	18	aff’g	aff’g	PROPN
ftr-336	1771	19	,	,	PUNCT
ftr-336	1771	20	wiksell	wiksell	NOUN
ftr-336	1771	21	v.	v.	ADP
ftr-336	1771	22	commissioner	commissioner	NOUN
ftr-336	1771	23	,	,	PUNCT
ftr-336	1771	24	77	77	NUM
ftr-336	1771	25	t.c.m	t.c.m	NOUN
ftr-336	1771	26	.	.	PUNCT
ftr-336	1772	1	(	(	PUNCT
ftr-336	1772	2	cch	cch	NOUN
ftr-336	1772	3	)	)	PUNCT
ftr-336	1772	4	1336	1336	NUM
ftr-336	1772	5	,	,	PUNCT
ftr-336	1772	6	t.c.m	t.c.m	INTJ
ftr-336	1772	7	.	.	PUNCT
ftr-336	1773	1	(	(	PUNCT
ftr-336	1773	2	ria	ria	PROPN
ftr-336	1773	3	)	)	PUNCT
ftr-336	1773	4	¶	¶	PROPN
ftr-336	1773	5	99,032	99,032	NUM
ftr-336	1773	6	(	(	PUNCT
ftr-336	1773	7	1999	1999	NUM
ftr-336	1773	8	)	)	PUNCT
ftr-336	1773	9	.	.	PUNCT
ftr-336	1774	1	319	319	NUM
ftr-336	1774	2	.	.	PUNCT
ftr-336	1775	1	michael	michael	PROPN
ftr-336	1775	2	schlesinger	schlesinger	PROPN
ftr-336	1775	3	,	,	PUNCT
ftr-336	1775	4	obtaining	obtain	VERB
ftr-336	1775	5	innocent	innocent	ADJ
ftr-336	1775	6	spouse	spouse	NOUN
ftr-336	1775	7	relief	relief	NOUN
ftr-336	1775	8	in	in	ADP
ftr-336	1775	9	the	the	DET
ftr-336	1775	10	face	face	NOUN
ftr-336	1775	11	of	of	ADP
ftr-336	1775	12	the	the	DET
ftr-336	1775	13	service	service	NOUN
ftr-336	1775	14	’s	’s	PART
ftr-336	1775	15	propensity	propensity	NOUN
ftr-336	1775	16	to	to	PART
ftr-336	1775	17	litigate	litigate	VERB
ftr-336	1775	18	,	,	PUNCT
ftr-336	1775	19	109	109	NUM
ftr-336	1775	20	j.	j.	PROPN
ftr-336	1775	21	tax’n	tax’n	NUM
ftr-336	1775	22	102	102	NUM
ftr-336	1775	23	,	,	PUNCT
ftr-336	1775	24	107	107	NUM
ftr-336	1775	25	(	(	PUNCT
ftr-336	1775	26	2008	2008	NUM
ftr-336	1775	27	)	)	PUNCT
ftr-336	1775	28	.	.	PUNCT
ftr-336	1776	1	698	698	NUM
ftr-336	1776	2	florid	florid	ADJ
ftr-336	1776	3	tax	tax	NOUN
ftr-336	1776	4	review	review	NOUN
ftr-336	1776	5	[	[	X
ftr-336	1776	6	vol.12:8	vol.12:8	NOUN
ftr-336	1776	7	the	the	DET
ftr-336	1776	8	court	court	NOUN
ftr-336	1776	9	made	make	VERB
ftr-336	1776	10	mention	mention	NOUN
ftr-336	1776	11	of	of	ADP
ftr-336	1776	12	the	the	DET
ftr-336	1776	13	requesting	request	VERB
ftr-336	1776	14	spouse	spouse	NOUN
ftr-336	1776	15	’s	’s	PART
ftr-336	1776	16	expert	expert	NOUN
ftr-336	1776	17	testimony.320	testimony.320	NOUN
ftr-336	1776	18	in	in	ADP
ftr-336	1776	19	these	these	DET
ftr-336	1776	20	cases	case	NOUN
ftr-336	1776	21	the	the	DET
ftr-336	1776	22	court	court	NOUN
ftr-336	1776	23	was	be	AUX
ftr-336	1776	24	not	not	PART
ftr-336	1776	25	persuaded	persuade	VERB
ftr-336	1776	26	because	because	SCONJ
ftr-336	1776	27	the	the	DET
ftr-336	1776	28	content	content	NOUN
ftr-336	1776	29	of	of	ADP
ftr-336	1776	30	the	the	DET
ftr-336	1776	31	expert	expert	NOUN
ftr-336	1776	32	’s	’s	PART
ftr-336	1776	33	testimony	testimony	NOUN
ftr-336	1776	34	was	be	AUX
ftr-336	1776	35	found	find	VERB
ftr-336	1776	36	insufficient	insufficient	ADJ
ftr-336	1776	37	to	to	PART
ftr-336	1776	38	prove	prove	VERB
ftr-336	1776	39	abuse	abuse	NOUN
ftr-336	1776	40	.	.	PUNCT
ftr-336	1777	1	procedurally	procedurally	ADV
ftr-336	1777	2	,	,	PUNCT
ftr-336	1777	3	abuse	abuse	NOUN
ftr-336	1777	4	in	in	ADP
ftr-336	1777	5	cases	case	NOUN
ftr-336	1777	6	when	when	SCONJ
ftr-336	1777	7	there	there	PRON
ftr-336	1777	8	is	be	VERB
ftr-336	1777	9	a	a	DET
ftr-336	1777	10	claim	claim	NOUN
ftr-336	1777	11	for	for	ADP
ftr-336	1777	12	innocent	innocent	ADJ
ftr-336	1777	13	spouse	spouse	NOUN
ftr-336	1777	14	relief	relief	NOUN
ftr-336	1777	15	raises	raise	VERB
ftr-336	1777	16	other	other	ADJ
ftr-336	1777	17	concerns	concern	NOUN
ftr-336	1777	18	that	that	PRON
ftr-336	1777	19	are	be	AUX
ftr-336	1777	20	beyond	beyond	ADP
ftr-336	1777	21	the	the	DET
ftr-336	1777	22	scope	scope	NOUN
ftr-336	1777	23	of	of	ADP
ftr-336	1777	24	this	this	DET
ftr-336	1777	25	article	article	NOUN
ftr-336	1777	26	,	,	PUNCT
ftr-336	1777	27	but	but	CCONJ
ftr-336	1777	28	which	which	PRON
ftr-336	1777	29	are	be	AUX
ftr-336	1777	30	likely	likely	ADJ
ftr-336	1777	31	to	to	PART
ftr-336	1777	32	decrease	decrease	VERB
ftr-336	1777	33	the	the	DET
ftr-336	1777	34	number	number	NOUN
ftr-336	1777	35	of	of	ADP
ftr-336	1777	36	appeals	appeal	NOUN
ftr-336	1777	37	to	to	ADP
ftr-336	1777	38	the	the	DET
ftr-336	1777	39	courts	court	NOUN
ftr-336	1777	40	.	.	PUNCT
ftr-336	1778	1	congress	congress	PROPN
ftr-336	1778	2	requires	require	VERB
ftr-336	1778	3	that	that	SCONJ
ftr-336	1778	4	the	the	DET
ftr-336	1778	5	irs	irs	PROPN
ftr-336	1778	6	contact	contact	VERB
ftr-336	1778	7	the	the	DET
ftr-336	1778	8	non	non	ADJ
ftr-336	1778	9	-	-	ADJ
ftr-336	1778	10	requesting	requesting	ADJ
ftr-336	1778	11	spouse	spouse	NOUN
ftr-336	1778	12	when	when	SCONJ
ftr-336	1778	13	it	it	PRON
ftr-336	1778	14	receives	receive	VERB
ftr-336	1778	15	an	an	DET
ftr-336	1778	16	application	application	NOUN
ftr-336	1778	17	for	for	ADP
ftr-336	1778	18	innocent	innocent	ADJ
ftr-336	1778	19	spouse	spouse	NOUN
ftr-336	1778	20	relief.321	relief.321	NOUN
ftr-336	1778	21	no	no	DET
ftr-336	1778	22	exceptions	exception	NOUN
ftr-336	1778	23	are	be	AUX
ftr-336	1778	24	granted	grant	VERB
ftr-336	1778	25	,	,	PUNCT
ftr-336	1778	26	even	even	ADV
ftr-336	1778	27	for	for	ADP
ftr-336	1778	28	victims	victim	NOUN
ftr-336	1778	29	of	of	ADP
ftr-336	1778	30	domestic	domestic	ADJ
ftr-336	1778	31	violence.322	violence.322	PROPN
ftr-336	1778	32	during	during	ADP
ftr-336	1778	33	its	its	PRON
ftr-336	1778	34	internal	internal	ADJ
ftr-336	1778	35	review	review	NOUN
ftr-336	1778	36	,	,	PUNCT
ftr-336	1778	37	the	the	DET
ftr-336	1778	38	irs	irs	PROPN
ftr-336	1778	39	does	do	AUX
ftr-336	1778	40	not	not	PART
ftr-336	1778	41	disclose	disclose	VERB
ftr-336	1778	42	personal	personal	ADJ
ftr-336	1778	43	information	information	NOUN
ftr-336	1778	44	that	that	PRON
ftr-336	1778	45	does	do	AUX
ftr-336	1778	46	not	not	PART
ftr-336	1778	47	relate	relate	VERB
ftr-336	1778	48	to	to	ADP
ftr-336	1778	49	the	the	DET
ftr-336	1778	50	determination	determination	NOUN
ftr-336	1778	51	of	of	ADP
ftr-336	1778	52	relief	relief	NOUN
ftr-336	1778	53	.	.	PUNCT
ftr-336	1779	1	however	however	ADV
ftr-336	1779	2	,	,	PUNCT
ftr-336	1779	3	if	if	SCONJ
ftr-336	1779	4	the	the	DET
ftr-336	1779	5	requesting	request	VERB
ftr-336	1779	6	spouse	spouse	NOUN
ftr-336	1779	7	appeals	appeal	NOUN
ftr-336	1779	8	to	to	ADP
ftr-336	1779	9	the	the	DET
ftr-336	1779	10	courts	court	NOUN
ftr-336	1779	11	,	,	PUNCT
ftr-336	1779	12	personal	personal	ADJ
ftr-336	1779	13	information	information	NOUN
ftr-336	1779	14	,	,	PUNCT
ftr-336	1779	15	such	such	ADJ
ftr-336	1779	16	as	as	ADP
ftr-336	1779	17	an	an	DET
ftr-336	1779	18	address	address	NOUN
ftr-336	1779	19	,	,	PUNCT
ftr-336	1779	20	might	might	AUX
ftr-336	1779	21	be	be	AUX
ftr-336	1779	22	disclosed	disclose	VERB
ftr-336	1779	23	unless	unless	SCONJ
ftr-336	1779	24	a	a	DET
ftr-336	1779	25	protective	protective	ADJ
ftr-336	1779	26	order	order	NOUN
ftr-336	1779	27	has	have	AUX
ftr-336	1779	28	been	be	AUX
ftr-336	1779	29	issued.323	issued.323	ADJ
ftr-336	1779	30	this	this	DET
ftr-336	1779	31	issue	issue	NOUN
ftr-336	1779	32	was	be	AUX
ftr-336	1779	33	not	not	PART
ftr-336	1779	34	raised	raise	VERB
ftr-336	1779	35	in	in	ADP
ftr-336	1779	36	any	any	PRON
ftr-336	1779	37	of	of	ADP
ftr-336	1779	38	the	the	DET
ftr-336	1779	39	cases	case	NOUN
ftr-336	1779	40	in	in	ADP
ftr-336	1779	41	this	this	PRON
ftr-336	1779	42	sample.324	sample.324	PROPN
ftr-336	1779	43	2	2	NUM
ftr-336	1779	44	.	.	PUNCT
ftr-336	1779	45	legally	legally	ADV
ftr-336	1779	46	obligated	obligate	VERB
ftr-336	1779	47	under	under	ADP
ftr-336	1779	48	state	state	NOUN
ftr-336	1779	49	law	law	NOUN
ftr-336	1779	50	in	in	ADP
ftr-336	1779	51	1998	1998	NUM
ftr-336	1779	52	,	,	PUNCT
ftr-336	1779	53	much	much	ADJ
ftr-336	1779	54	of	of	ADP
ftr-336	1779	55	the	the	DET
ftr-336	1779	56	discussion	discussion	NOUN
ftr-336	1779	57	in	in	ADP
ftr-336	1779	58	congress	congress	PROPN
ftr-336	1779	59	focused	focus	VERB
ftr-336	1779	60	on	on	ADP
ftr-336	1779	61	divorced	divorce	VERB
ftr-336	1779	62	spouses	spouse	NOUN
ftr-336	1779	63	and	and	CCONJ
ftr-336	1779	64	extending	extend	VERB
ftr-336	1779	65	relief	relief	NOUN
ftr-336	1779	66	to	to	ADP
ftr-336	1779	67	these	these	DET
ftr-336	1779	68	individuals.325	individuals.325	PROPN
ftr-336	1779	69	courts	court	NOUN
ftr-336	1779	70	had	have	AUX
ftr-336	1779	71	disallowed	disallow	VERB
ftr-336	1779	72	taxpayer	taxpayer	NOUN
ftr-336	1779	73	arguments	argument	NOUN
ftr-336	1779	74	that	that	SCONJ
ftr-336	1779	75	for	for	SCONJ
ftr-336	1779	76	a	a	DET
ftr-336	1779	77	divorce	divorce	NOUN
ftr-336	1779	78	court	court	NOUN
ftr-336	1779	79	to	to	PART
ftr-336	1779	80	require	require	VERB
ftr-336	1779	81	a	a	DET
ftr-336	1779	82	spouse	spouse	NOUN
ftr-336	1779	83	to	to	PART
ftr-336	1779	84	sign	sign	VERB
ftr-336	1779	85	a	a	DET
ftr-336	1779	86	joint	joint	ADJ
ftr-336	1779	87	return	return	NOUN
ftr-336	1779	88	amounted	amount	VERB
ftr-336	1779	89	to	to	ADP
ftr-336	1779	90	duress.326	duress.326	NOUN
ftr-336	1779	91	the	the	DET
ftr-336	1779	92	executive	executive	ADJ
ftr-336	1779	93	branch	branch	NOUN
ftr-336	1779	94	similarly	similarly	ADV
ftr-336	1779	95	did	do	AUX
ftr-336	1779	96	not	not	PART
ftr-336	1779	97	share	share	VERB
ftr-336	1779	98	320	320	NUM
ftr-336	1779	99	.	.	PUNCT
ftr-336	1779	100	67	67	NUM
ftr-336	1779	101	t.c.m	t.c.m	NOUN
ftr-336	1779	102	.	.	PUNCT
ftr-336	1780	1	(	(	PUNCT
ftr-336	1780	2	cch	cch	NOUN
ftr-336	1780	3	)	)	PUNCT
ftr-336	1780	4	at	at	ADP
ftr-336	1780	5	2367	2367	NUM
ftr-336	1780	6	-	-	SYM
ftr-336	1780	7	68	68	NUM
ftr-336	1780	8	,	,	PUNCT
ftr-336	1780	9	t.c.m	t.c.m	INTJ
ftr-336	1780	10	.	.	PUNCT
ftr-336	1781	1	(	(	PUNCT
ftr-336	1781	2	ria	ria	PROPN
ftr-336	1781	3	)	)	PUNCT
ftr-336	1781	4	at	at	ADP
ftr-336	1781	5	94–486	94–486	NUM
ftr-336	1781	6	;	;	PUNCT
ftr-336	1781	7	collier	collier	PROPN
ftr-336	1781	8	v.	v.	PROPN
ftr-336	1781	9	commissioner	commissioner	PROPN
ftr-336	1781	10	,	,	PUNCT
ftr-336	1781	11	83	83	NUM
ftr-336	1781	12	t.c.m	t.c.m	NOUN
ftr-336	1781	13	.	.	PUNCT
ftr-336	1782	1	(	(	PUNCT
ftr-336	1782	2	cch	cch	PROPN
ftr-336	1782	3	)	)	PUNCT
ftr-336	1782	4	1799	1799	NUM
ftr-336	1782	5	,	,	PUNCT
ftr-336	1782	6	1809	1809	NUM
ftr-336	1782	7	,	,	PUNCT
ftr-336	1782	8	t.c.m	t.c.m	INTJ
ftr-336	1782	9	.	.	PUNCT
ftr-336	1783	1	(	(	PUNCT
ftr-336	1783	2	ria	ria	PROPN
ftr-336	1783	3	)	)	PUNCT
ftr-336	1783	4	¶	¶	PROPN
ftr-336	1783	5	2002	2002	NUM
ftr-336	1783	6	-	-	SYM
ftr-336	1783	7	144	144	NUM
ftr-336	1783	8	at	at	ADP
ftr-336	1783	9	908	908	NUM
ftr-336	1783	10	(	(	PUNCT
ftr-336	1783	11	2002	2002	NUM
ftr-336	1783	12	)	)	PUNCT
ftr-336	1783	13	.	.	PUNCT
ftr-336	1784	1	321	321	NUM
ftr-336	1784	2	.	.	PUNCT
ftr-336	1784	3	i.r.c	i.r.c	NOUN
ftr-336	1784	4	.	.	PUNCT
ftr-336	1785	1	§	§	PROPN
ftr-336	1785	2	6015(h)(2	6015(h)(2	NOUN
ftr-336	1785	3	)	)	PUNCT
ftr-336	1785	4	;	;	PUNCT
ftr-336	1786	1	reg	reg	NOUN
ftr-336	1786	2	.	.	PUNCT
ftr-336	1787	1	§	§	PROPN
ftr-336	1787	2	1.6015	1.6015	NUM
ftr-336	1787	3	-	-	SYM
ftr-336	1787	4	6	6	NUM
ftr-336	1787	5	.	.	NOUN
ftr-336	1787	6	322	322	NUM
ftr-336	1787	7	.	.	PUNCT
ftr-336	1788	1	the	the	DET
ftr-336	1788	2	irs	irs	PROPN
ftr-336	1788	3	suggests	suggest	VERB
ftr-336	1788	4	that	that	SCONJ
ftr-336	1788	5	a	a	DET
ftr-336	1788	6	spouse	spouse	NOUN
ftr-336	1788	7	who	who	PRON
ftr-336	1788	8	fears	fear	VERB
ftr-336	1788	9	abuse	abuse	NOUN
ftr-336	1788	10	write	write	VERB
ftr-336	1788	11	“	"	PUNCT
ftr-336	1788	12	potential	potential	ADJ
ftr-336	1788	13	domestic	domestic	ADJ
ftr-336	1788	14	abuse	abuse	NOUN
ftr-336	1788	15	case	case	NOUN
ftr-336	1788	16	”	"	PUNCT
ftr-336	1788	17	at	at	ADP
ftr-336	1788	18	the	the	DET
ftr-336	1788	19	top	top	NOUN
ftr-336	1788	20	of	of	ADP
ftr-336	1788	21	form	form	NOUN
ftr-336	1788	22	8857	8857	NUM
ftr-336	1788	23	.	.	PUNCT
ftr-336	1789	1	see	see	VERB
ftr-336	1789	2	steinberg	steinberg	PROPN
ftr-336	1789	3	,	,	PUNCT
ftr-336	1789	4	three	three	NUM
ftr-336	1789	5	at	at	ADP
ftr-336	1789	6	bats	bat	NOUN
ftr-336	1789	7	,	,	PUNCT
ftr-336	1789	8	supra	supra	PROPN
ftr-336	1789	9	note	note	NOUN
ftr-336	1789	10	255	255	NUM
ftr-336	1789	11	,	,	PUNCT
ftr-336	1789	12	at	at	ADP
ftr-336	1789	13	412	412	NUM
ftr-336	1789	14	.	.	NOUN
ftr-336	1789	15	323	323	NUM
ftr-336	1789	16	.	.	PUNCT
ftr-336	1790	1	r.	r.	PROPN
ftr-336	1790	2	prac	prac	PROPN
ftr-336	1790	3	.	.	PUNCT
ftr-336	1790	4	&	&	CCONJ
ftr-336	1790	5	p.	p.	PROPN
ftr-336	1790	6	u.s	u.s	PROPN
ftr-336	1790	7	.	.	PROPN
ftr-336	1790	8	tax	tax	PROPN
ftr-336	1790	9	ct	ct	PROPN
ftr-336	1790	10	.	.	PROPN
ftr-336	1790	11	325	325	NUM
ftr-336	1790	12	;	;	PUNCT
ftr-336	1790	13	office	office	NOUN
ftr-336	1790	14	of	of	ADP
ftr-336	1790	15	chief	chief	ADJ
ftr-336	1790	16	counsel	counsel	NOUN
ftr-336	1790	17	,	,	PUNCT
ftr-336	1790	18	c.c.n	c.c.n	NOUN
ftr-336	1790	19	.	.	PUNCT
ftr-336	1790	20	cc-2005	cc-2005	PROPN
ftr-336	1790	21	-	-	PUNCT
ftr-336	1790	22	011	011	NUM
ftr-336	1790	23	,	,	PUNCT
ftr-336	1790	24	frequently	frequently	ADV
ftr-336	1790	25	asked	ask	VERB
ftr-336	1790	26	questions	question	NOUN
ftr-336	1790	27	regarding	regard	VERB
ftr-336	1790	28	litigation	litigation	NOUN
ftr-336	1790	29	of	of	ADP
ftr-336	1790	30	section	section	NOUN
ftr-336	1790	31	6015	6015	NUM
ftr-336	1790	32	cases	case	NOUN
ftr-336	1790	33	in	in	ADP
ftr-336	1790	34	tax	tax	NOUN
ftr-336	1790	35	court	court	NOUN
ftr-336	1790	36	3	3	NUM
ftr-336	1790	37	-	-	SYM
ftr-336	1790	38	4	4	NUM
ftr-336	1790	39	(	(	PUNCT
ftr-336	1790	40	2005	2005	NUM
ftr-336	1790	41	)	)	PUNCT
ftr-336	1790	42	.	.	PUNCT
ftr-336	1791	1	the	the	DET
ftr-336	1791	2	tax	tax	NOUN
ftr-336	1791	3	court	court	NOUN
ftr-336	1791	4	is	be	AUX
ftr-336	1791	5	required	require	VERB
ftr-336	1791	6	to	to	PART
ftr-336	1791	7	disclose	disclose	VERB
ftr-336	1791	8	information	information	NOUN
ftr-336	1791	9	and	and	CCONJ
ftr-336	1791	10	provide	provide	VERB
ftr-336	1791	11	an	an	DET
ftr-336	1791	12	opportunity	opportunity	NOUN
ftr-336	1791	13	for	for	ADP
ftr-336	1791	14	intervention	intervention	NOUN
ftr-336	1791	15	.	.	PUNCT
ftr-336	1792	1	i.r.c	i.r.c	NOUN
ftr-336	1792	2	.	.	PUNCT
ftr-336	1793	1	§	§	PROPN
ftr-336	1793	2	6015(e)(4	6015(e)(4	NUM
ftr-336	1793	3	)	)	PUNCT
ftr-336	1793	4	.	.	PUNCT
ftr-336	1794	1	324	324	NUM
ftr-336	1794	2	.	.	PUNCT
ftr-336	1794	3	cases	case	NOUN
ftr-336	1794	4	might	might	AUX
ftr-336	1794	5	not	not	PART
ftr-336	1794	6	have	have	AUX
ftr-336	1794	7	arisen	arise	VERB
ftr-336	1794	8	on	on	ADP
ftr-336	1794	9	this	this	DET
ftr-336	1794	10	issue	issue	NOUN
ftr-336	1794	11	because	because	SCONJ
ftr-336	1794	12	of	of	ADP
ftr-336	1794	13	the	the	DET
ftr-336	1794	14	chilling	chilling	ADJ
ftr-336	1794	15	effect	effect	NOUN
ftr-336	1794	16	on	on	ADP
ftr-336	1794	17	abused	abuse	VERB
ftr-336	1794	18	spouses	spouse	NOUN
ftr-336	1794	19	of	of	ADP
ftr-336	1794	20	potential	potential	ADJ
ftr-336	1794	21	disclosure	disclosure	NOUN
ftr-336	1794	22	to	to	ADP
ftr-336	1794	23	abusers	abuser	NOUN
ftr-336	1794	24	.	.	PUNCT
ftr-336	1795	1	325	325	NUM
ftr-336	1795	2	.	.	PUNCT
ftr-336	1796	1	all	all	DET
ftr-336	1796	2	references	reference	NOUN
ftr-336	1796	3	in	in	ADP
ftr-336	1796	4	the	the	DET
ftr-336	1796	5	senate	senate	PROPN
ftr-336	1796	6	finance	finance	PROPN
ftr-336	1796	7	committee	committee	PROPN
ftr-336	1796	8	hearing	hearing	NOUN
ftr-336	1796	9	were	be	AUX
ftr-336	1796	10	to	to	ADP
ftr-336	1796	11	couples	couple	NOUN
ftr-336	1796	12	whose	whose	DET
ftr-336	1796	13	marriages	marriage	NOUN
ftr-336	1796	14	had	have	AUX
ftr-336	1796	15	come	come	VERB
ftr-336	1796	16	to	to	ADP
ftr-336	1796	17	an	an	DET
ftr-336	1796	18	end	end	NOUN
ftr-336	1796	19	.	.	PUNCT
ftr-336	1797	1	finance	finance	NOUN
ftr-336	1797	2	committee	committee	NOUN
ftr-336	1797	3	,	,	PUNCT
ftr-336	1797	4	supra	supra	PROPN
ftr-336	1797	5	note	note	PROPN
ftr-336	1797	6	58	58	NUM
ftr-336	1797	7	,	,	PUNCT
ftr-336	1797	8	at	at	ADP
ftr-336	1797	9	148	148	NUM
ftr-336	1797	10	.	.	PUNCT
ftr-336	1798	1	in	in	ADP
ftr-336	1798	2	the	the	DET
ftr-336	1798	3	house	house	NOUN
ftr-336	1798	4	’s	’s	PART
ftr-336	1798	5	hearings	hearing	NOUN
ftr-336	1798	6	,	,	PUNCT
ftr-336	1798	7	representative	representative	ADJ
ftr-336	1798	8	johnson	johnson	PROPN
ftr-336	1798	9	urged	urge	VERB
ftr-336	1798	10	the	the	DET
ftr-336	1798	11	irs	irs	PROPN
ftr-336	1798	12	follow	follow	VERB
ftr-336	1798	13	divorce	divorce	NOUN
ftr-336	1798	14	decrees	decree	NOUN
ftr-336	1798	15	and	and	CCONJ
ftr-336	1798	16	was	be	AUX
ftr-336	1798	17	“	"	PUNCT
ftr-336	1798	18	extremely	extremely	ADV
ftr-336	1798	19	disappointed	disappointed	ADJ
ftr-336	1798	20	”	"	PUNCT
ftr-336	1798	21	that	that	PRON
ftr-336	1798	22	the	the	DET
ftr-336	1798	23	irs	irs	PROPN
ftr-336	1798	24	was	be	AUX
ftr-336	1798	25	not	not	PART
ftr-336	1798	26	more	more	ADV
ftr-336	1798	27	receptive	receptive	ADJ
ftr-336	1798	28	to	to	ADP
ftr-336	1798	29	the	the	DET
ftr-336	1798	30	proposal	proposal	NOUN
ftr-336	1798	31	.	.	PUNCT
ftr-336	1799	1	oversight	oversight	NOUN
ftr-336	1799	2	subcommittee	subcommittee	NOUN
ftr-336	1799	3	,	,	PUNCT
ftr-336	1799	4	supra	supra	PROPN
ftr-336	1799	5	note	note	PROPN
ftr-336	1799	6	55	55	NUM
ftr-336	1799	7	,	,	PUNCT
ftr-336	1799	8	at	at	ADP
ftr-336	1799	9	20	20	NUM
ftr-336	1799	10	.	.	PUNCT
ftr-336	1799	11	326	326	NUM
ftr-336	1799	12	.	.	PUNCT
ftr-336	1800	1	steve	steve	PROPN
ftr-336	1800	2	r.	r.	PROPN
ftr-336	1800	3	johnson	johnson	PROPN
ftr-336	1800	4	,	,	PUNCT
ftr-336	1800	5	the	the	DET
ftr-336	1800	6	duress	duress	NOUN
ftr-336	1800	7	or	or	CCONJ
ftr-336	1800	8	deception	deception	NOUN
ftr-336	1800	9	defense	defense	NOUN
ftr-336	1800	10	to	to	AUX
ftr-336	1800	11	joint	joint	ADJ
ftr-336	1800	12	and	and	CCONJ
ftr-336	1800	13	several	several	ADJ
ftr-336	1800	14	liability	liability	NOUN
ftr-336	1800	15	,	,	PUNCT
ftr-336	1800	16	6	6	NUM
ftr-336	1800	17	j.	j.	PROPN
ftr-336	1800	18	tax	tax	PROPN
ftr-336	1800	19	prac	prac	PROPN
ftr-336	1800	20	.	.	PUNCT
ftr-336	1800	21	&	&	CCONJ
ftr-336	1800	22	proc	proc	PROPN
ftr-336	1800	23	.	.	PROPN
ftr-336	1801	1	15	15	NUM
ftr-336	1801	2	(	(	PUNCT
ftr-336	1801	3	2004	2004	NUM
ftr-336	1801	4	)	)	PUNCT
ftr-336	1801	5	;	;	PUNCT
ftr-336	1802	1	price	price	NOUN
ftr-336	1802	2	v.	v.	ADP
ftr-336	1802	3	commissioner	commissioner	NOUN
ftr-336	1802	4	,	,	PUNCT
ftr-336	1802	5	86	86	NUM
ftr-336	1802	6	t.c.m	t.c.m	NOUN
ftr-336	1802	7	.	.	PUNCT
ftr-336	1803	1	(	(	PUNCT
ftr-336	1803	2	cch	cch	NOUN
ftr-336	1803	3	)	)	PUNCT
ftr-336	1803	4	203	203	NUM
ftr-336	1803	5	,	,	PUNCT
ftr-336	1803	6	204	204	NUM
ftr-336	1803	7	,	,	PUNCT
ftr-336	1803	8	t.c.m	t.c.m	INTJ
ftr-336	1803	9	.	.	PUNCT
ftr-336	1804	1	(	(	PUNCT
ftr-336	1804	2	ria	ria	PROPN
ftr-336	1804	3	)	)	PUNCT
ftr-336	1804	4	¶	¶	PROPN
ftr-336	1804	5	2003	2003	NUM
ftr-336	1804	6	-	-	SYM
ftr-336	1804	7	226	226	NUM
ftr-336	1804	8	at	at	ADP
ftr-336	1804	9	1276	1276	NUM
ftr-336	1804	10	(	(	PUNCT
ftr-336	1804	11	2003	2003	NUM
ftr-336	1804	12	)	)	PUNCT
ftr-336	1804	13	;	;	PUNCT
ftr-336	1804	14	berger	berger	PROPN
ftr-336	1804	15	v.	v.	PROPN
ftr-336	1804	16	commissioner	commissioner	PROPN
ftr-336	1804	17	,	,	PUNCT
ftr-336	1804	18	71	71	NUM
ftr-336	1804	19	t.c.m	t.c.m	NOUN
ftr-336	1804	20	.	.	PUNCT
ftr-336	1805	1	(	(	PUNCT
ftr-336	1805	2	cch	cch	NOUN
ftr-336	1805	3	)	)	PUNCT
ftr-336	1805	4	2160	2160	NUM
ftr-336	1805	5	,	,	PUNCT
ftr-336	1805	6	2172	2172	NUM
ftr-336	1805	7	,	,	PUNCT
ftr-336	1805	8	t.c.m	t.c.m	INTJ
ftr-336	1805	9	.	.	PUNCT
ftr-336	1806	1	(	(	PUNCT
ftr-336	1806	2	ria	ria	PROPN
ftr-336	1806	3	)	)	PUNCT
ftr-336	1806	4	¶	¶	NOUN
ftr-336	1806	5	96,076	96,076	NUM
ftr-336	1806	6	at	at	ADP
ftr-336	1806	7	96–628	96–628	NUM
ftr-336	1806	8	(	(	PUNCT
ftr-336	1806	9	1996	1996	NUM
ftr-336	1806	10	)	)	PUNCT
ftr-336	1806	11	.	.	PUNCT
ftr-336	1807	1	2012	2012	NUM
ftr-336	1807	2	]	]	PUNCT
ftr-336	1807	3	empirical	empirical	ADJ
ftr-336	1807	4	study	study	NOUN
ftr-336	1807	5	of	of	ADP
ftr-336	1807	6	innocent	innocent	ADJ
ftr-336	1807	7	spouse	spouse	NOUN
ftr-336	1807	8	relief	relief	NOUN
ftr-336	1807	9	699	699	NUM
ftr-336	1807	10	congress	congress	PROPN
ftr-336	1807	11	’s	’s	PART
ftr-336	1807	12	concern,327	concern,327	NOUN
ftr-336	1808	1	although	although	SCONJ
ftr-336	1808	2	the	the	DET
ftr-336	1808	3	irs	irs	PROPN
ftr-336	1808	4	later	later	ADV
ftr-336	1808	5	made	make	VERB
ftr-336	1808	6	marital	marital	ADJ
ftr-336	1808	7	status	status	NOUN
ftr-336	1808	8	a	a	DET
ftr-336	1808	9	factor	factor	NOUN
ftr-336	1808	10	for	for	ADP
ftr-336	1808	11	determining	determine	VERB
ftr-336	1808	12	whether	whether	SCONJ
ftr-336	1808	13	a	a	DET
ftr-336	1808	14	requesting	request	VERB
ftr-336	1808	15	spouse	spouse	NOUN
ftr-336	1808	16	should	should	AUX
ftr-336	1808	17	be	be	AUX
ftr-336	1808	18	entitled	entitle	VERB
ftr-336	1808	19	to	to	PART
ftr-336	1808	20	equitable	equitable	VERB
ftr-336	1808	21	relief.328	relief.328	PROPN
ftr-336	1808	22	when	when	SCONJ
ftr-336	1808	23	asked	ask	VERB
ftr-336	1808	24	to	to	PART
ftr-336	1808	25	consider	consider	VERB
ftr-336	1808	26	following	follow	VERB
ftr-336	1808	27	divorce	divorce	NOUN
ftr-336	1808	28	decrees	decree	NOUN
ftr-336	1808	29	’	'	PUNCT
ftr-336	1808	30	allocations	allocation	NOUN
ftr-336	1808	31	of	of	ADP
ftr-336	1808	32	liability	liability	NOUN
ftr-336	1808	33	,	,	PUNCT
ftr-336	1808	34	the	the	DET
ftr-336	1808	35	treasury	treasury	PROPN
ftr-336	1808	36	department	department	NOUN
ftr-336	1808	37	worried	worry	VERB
ftr-336	1808	38	that	that	SCONJ
ftr-336	1808	39	the	the	DET
ftr-336	1808	40	irs	irs	PROPN
ftr-336	1808	41	is	be	AUX
ftr-336	1808	42	not	not	PART
ftr-336	1808	43	a	a	DET
ftr-336	1808	44	party	party	NOUN
ftr-336	1808	45	to	to	ADP
ftr-336	1808	46	divorce	divorce	NOUN
ftr-336	1808	47	proceedings	proceeding	NOUN
ftr-336	1808	48	and	and	CCONJ
ftr-336	1808	49	that	that	SCONJ
ftr-336	1808	50	there	there	PRON
ftr-336	1808	51	is	be	VERB
ftr-336	1808	52	nothing	nothing	PRON
ftr-336	1808	53	in	in	ADP
ftr-336	1808	54	a	a	DET
ftr-336	1808	55	divorce	divorce	NOUN
ftr-336	1808	56	proceeding	proceed	VERB
ftr-336	1808	57	to	to	PART
ftr-336	1808	58	protect	protect	VERB
ftr-336	1808	59	the	the	DET
ftr-336	1808	60	government	government	NOUN
ftr-336	1808	61	’s	’s	PART
ftr-336	1808	62	interests.329	interests.329	PROPN
ftr-336	1808	63	to	to	PART
ftr-336	1808	64	allow	allow	VERB
ftr-336	1808	65	divorce	divorce	NOUN
ftr-336	1808	66	or	or	CCONJ
ftr-336	1808	67	separation	separation	NOUN
ftr-336	1808	68	agreements	agreement	NOUN
ftr-336	1808	69	to	to	PART
ftr-336	1808	70	allocate	allocate	VERB
ftr-336	1808	71	liability	liability	NOUN
ftr-336	1808	72	for	for	ADP
ftr-336	1808	73	federal	federal	ADJ
ftr-336	1808	74	tax	tax	NOUN
ftr-336	1808	75	purposes	purpose	NOUN
ftr-336	1808	76	in	in	ADP
ftr-336	1808	77	a	a	DET
ftr-336	1808	78	way	way	NOUN
ftr-336	1808	79	inapplicable	inapplicable	ADJ
ftr-336	1808	80	to	to	ADP
ftr-336	1808	81	other	other	ADJ
ftr-336	1808	82	creditors	creditor	NOUN
ftr-336	1808	83	would	would	AUX
ftr-336	1808	84	allow	allow	VERB
ftr-336	1808	85	state	state	NOUN
ftr-336	1808	86	law	law	NOUN
ftr-336	1808	87	to	to	PART
ftr-336	1808	88	trump	trump	VERB
ftr-336	1808	89	federal	federal	ADJ
ftr-336	1808	90	revenue	revenue	NOUN
ftr-336	1808	91	collection.330	collection.330	NOUN
ftr-336	1808	92	some	some	DET
ftr-336	1808	93	couples	couple	NOUN
ftr-336	1808	94	proved	prove	VERB
ftr-336	1808	95	eager	eager	ADJ
ftr-336	1808	96	to	to	PART
ftr-336	1808	97	do	do	VERB
ftr-336	1808	98	so.331	so.331	PROPN
ftr-336	1808	99	thus	thus	ADV
ftr-336	1808	100	,	,	PUNCT
ftr-336	1808	101	there	there	PRON
ftr-336	1808	102	was	be	VERB
ftr-336	1808	103	tension	tension	NOUN
ftr-336	1808	104	between	between	ADP
ftr-336	1808	105	congress	congress	PROPN
ftr-336	1808	106	and	and	CCONJ
ftr-336	1808	107	the	the	DET
ftr-336	1808	108	executive	executive	NOUN
ftr-336	1808	109	as	as	ADP
ftr-336	1808	110	to	to	ADP
ftr-336	1808	111	the	the	DET
ftr-336	1808	112	weight	weight	NOUN
ftr-336	1808	113	to	to	PART
ftr-336	1808	114	be	be	AUX
ftr-336	1808	115	given	give	VERB
ftr-336	1808	116	to	to	ADP
ftr-336	1808	117	private	private	ADJ
ftr-336	1808	118	agreements	agreement	NOUN
ftr-336	1808	119	.	.	PUNCT
ftr-336	1809	1	under	under	ADP
ftr-336	1809	2	pre-1998	pre-1998	NOUN
ftr-336	1809	3	law	law	PROPN
ftr-336	1809	4	,	,	PUNCT
ftr-336	1809	5	the	the	DET
ftr-336	1809	6	tax	tax	NOUN
ftr-336	1809	7	court	court	NOUN
ftr-336	1809	8	repeatedly	repeatedly	ADV
ftr-336	1809	9	ruled	rule	VERB
ftr-336	1809	10	that	that	SCONJ
ftr-336	1809	11	tax	tax	NOUN
ftr-336	1809	12	allocation	allocation	NOUN
ftr-336	1809	13	agreements	agreement	NOUN
ftr-336	1809	14	between	between	ADP
ftr-336	1809	15	spouses	spouse	NOUN
ftr-336	1809	16	and	and	CCONJ
ftr-336	1809	17	former	former	ADJ
ftr-336	1809	18	spouses	spouse	NOUN
ftr-336	1809	19	were	be	AUX
ftr-336	1809	20	not	not	PART
ftr-336	1809	21	binding	bind	VERB
ftr-336	1809	22	on	on	ADP
ftr-336	1809	23	the	the	DET
ftr-336	1809	24	federal	federal	ADJ
ftr-336	1809	25	courts	court	NOUN
ftr-336	1809	26	,	,	PUNCT
ftr-336	1809	27	but	but	CCONJ
ftr-336	1809	28	federal	federal	ADJ
ftr-336	1809	29	courts	court	NOUN
ftr-336	1809	30	no	no	ADV
ftr-336	1809	31	longer	long	ADV
ftr-336	1809	32	apply	apply	VERB
ftr-336	1809	33	this	this	DET
ftr-336	1809	34	rule	rule	NOUN
ftr-336	1809	35	consistently.332	consistently.332	NOUN
ftr-336	1809	36	for	for	ADP
ftr-336	1809	37	example	example	NOUN
ftr-336	1809	38	,	,	PUNCT
ftr-336	1809	39	one	one	NUM
ftr-336	1809	40	court	court	NOUN
ftr-336	1809	41	dismissed	dismiss	VERB
ftr-336	1809	42	the	the	DET
ftr-336	1809	43	significance	significance	NOUN
ftr-336	1809	44	of	of	ADP
ftr-336	1809	45	the	the	DET
ftr-336	1809	46	couple	couple	NOUN
ftr-336	1809	47	’s	’s	PART
ftr-336	1809	48	divorce	divorce	NOUN
ftr-336	1809	49	decree	decree	NOUN
ftr-336	1809	50	,	,	PUNCT
ftr-336	1809	51	proclaiming	proclaim	VERB
ftr-336	1809	52	in	in	ADP
ftr-336	1809	53	a	a	DET
ftr-336	1809	54	case	case	NOUN
ftr-336	1809	55	otherwise	otherwise	ADV
ftr-336	1809	56	requiring	require	VERB
ftr-336	1809	57	a	a	DET
ftr-336	1809	58	balancing	balancing	NOUN
ftr-336	1809	59	of	of	ADP
ftr-336	1809	60	factors	factor	NOUN
ftr-336	1809	61	,	,	PUNCT
ftr-336	1809	62	“	"	PUNCT
ftr-336	1809	63	we	we	PRON
ftr-336	1809	64	need	need	AUX
ftr-336	1809	65	not	not	PART
ftr-336	1809	66	discuss	discuss	VERB
ftr-336	1809	67	petitioner	petitioner	NOUN
ftr-336	1809	68	’s	’s	PART
ftr-336	1809	69	claim	claim	NOUN
ftr-336	1809	70	regarding	regard	VERB
ftr-336	1809	71	the	the	DET
ftr-336	1809	72	judgment	judgment	NOUN
ftr-336	1809	73	for	for	ADP
ftr-336	1809	74	dissolution	dissolution	NOUN
ftr-336	1809	75	of	of	ADP
ftr-336	1809	76	marriage	marriage	NOUN
ftr-336	1809	77	because	because	SCONJ
ftr-336	1809	78	such	such	DET
ftr-336	1809	79	a	a	DET
ftr-336	1809	80	claim	claim	NOUN
ftr-336	1809	81	is	be	AUX
ftr-336	1809	82	a	a	DET
ftr-336	1809	83	state	state	NOUN
ftr-336	1809	84	matter	matter	NOUN
ftr-336	1809	85	.	.	PUNCT
ftr-336	1810	1	”333	”333	PUNCT
ftr-336	1810	2	on	on	ADP
ftr-336	1810	3	the	the	DET
ftr-336	1810	4	other	other	ADJ
ftr-336	1810	5	hand	hand	NOUN
ftr-336	1810	6	,	,	PUNCT
ftr-336	1810	7	finding	find	VERB
ftr-336	1810	8	the	the	DET
ftr-336	1810	9	apportionment	apportionment	NOUN
ftr-336	1810	10	of	of	ADP
ftr-336	1810	11	liability	liability	NOUN
ftr-336	1810	12	weighed	weigh	VERB
ftr-336	1810	13	heavily	heavily	ADV
ftr-336	1810	14	in	in	ADP
ftr-336	1810	15	favor	favor	NOUN
ftr-336	1810	16	of	of	ADP
ftr-336	1810	17	relief	relief	NOUN
ftr-336	1810	18	under	under	ADP
ftr-336	1810	19	section	section	NOUN
ftr-336	1810	20	6015	6015	NUM
ftr-336	1810	21	,	,	PUNCT
ftr-336	1810	22	another	another	DET
ftr-336	1810	23	court	court	NOUN
ftr-336	1810	24	ruled	rule	VERB
ftr-336	1810	25	,	,	PUNCT
ftr-336	1810	26	“	"	PUNCT
ftr-336	1810	27	the	the	DET
ftr-336	1810	28	most	most	ADV
ftr-336	1810	29	important	important	ADJ
ftr-336	1810	30	factor	factor	NOUN
ftr-336	1810	31	in	in	ADP
ftr-336	1810	32	this	this	DET
ftr-336	1810	33	case	case	NOUN
ftr-336	1810	34	is	be	AUX
ftr-336	1810	35	intervenor	intervenor	NOUN
ftr-336	1810	36	’s	’s	PART
ftr-336	1810	37	legal	legal	ADJ
ftr-336	1810	38	obligation	obligation	NOUN
ftr-336	1810	39	under	under	ADP
ftr-336	1810	40	the	the	DET
ftr-336	1810	41	north	north	PROPN
ftr-336	1810	42	carolina	carolina	PROPN
ftr-336	1810	43	court	court	PROPN
ftr-336	1810	44	’s	’s	PART
ftr-336	1810	45	order	order	NOUN
ftr-336	1810	46	to	to	PART
ftr-336	1810	47	either	either	CCONJ
ftr-336	1810	48	directly	directly	ADV
ftr-336	1810	49	pay	pay	VERB
ftr-336	1810	50	the	the	DET
ftr-336	1810	51	1998	1998	NUM
ftr-336	1810	52	federal	federal	ADJ
ftr-336	1810	53	tax	tax	NOUN
ftr-336	1810	54	liability	liability	NOUN
ftr-336	1810	55	or	or	CCONJ
ftr-336	1810	56	indemnify	indemnify	VERB
ftr-336	1810	57	petitioner	petitioner	NOUN
ftr-336	1810	58	for	for	ADP
ftr-336	1810	59	his	his	PRON
ftr-336	1810	60	payment	payment	NOUN
ftr-336	1810	61	thereof	thereof	ADV
ftr-336	1810	62	.	.	PUNCT
ftr-336	1810	63	”334	”334	PUNCT
ftr-336	1811	1	although	although	SCONJ
ftr-336	1811	2	255	255	NUM
ftr-336	1811	3	of	of	ADP
ftr-336	1811	4	the	the	DET
ftr-336	1811	5	couples	couple	NOUN
ftr-336	1811	6	in	in	ADP
ftr-336	1811	7	which	which	PRON
ftr-336	1811	8	a	a	DET
ftr-336	1811	9	spouse	spouse	NOUN
ftr-336	1811	10	requested	request	VERB
ftr-336	1811	11	relief	relief	NOUN
ftr-336	1811	12	,	,	PUNCT
ftr-336	1811	13	or	or	CCONJ
ftr-336	1811	14	59.6	59.6	NUM
ftr-336	1811	15	percent	percent	NOUN
ftr-336	1811	16	,	,	PUNCT
ftr-336	1811	17	were	be	AUX
ftr-336	1811	18	divorced	divorce	VERB
ftr-336	1811	19	or	or	CCONJ
ftr-336	1811	20	divorcing	divorce	VERB
ftr-336	1811	21	by	by	ADP
ftr-336	1811	22	the	the	DET
ftr-336	1811	23	time	time	NOUN
ftr-336	1811	24	of	of	ADP
ftr-336	1811	25	the	the	DET
ftr-336	1811	26	trial	trial	NOUN
ftr-336	1811	27	,	,	PUNCT
ftr-336	1811	28	only	only	ADV
ftr-336	1811	29	243	243	NUM
ftr-336	1811	30	327	327	NUM
ftr-336	1811	31	.	.	PUNCT
ftr-336	1812	1	see	see	VERB
ftr-336	1812	2	report	report	NOUN
ftr-336	1812	3	on	on	ADP
ftr-336	1812	4	joint	joint	ADJ
ftr-336	1812	5	liability	liability	NOUN
ftr-336	1812	6	,	,	PUNCT
ftr-336	1812	7	supra	supra	PROPN
ftr-336	1812	8	note	note	NOUN
ftr-336	1812	9	13	13	NUM
ftr-336	1812	10	,	,	PUNCT
ftr-336	1812	11	at	at	ADP
ftr-336	1812	12	43	43	NUM
ftr-336	1812	13	.	.	PUNCT
ftr-336	1813	1	328	328	NUM
ftr-336	1813	2	.	.	PUNCT
ftr-336	1814	1	rev	rev	PROPN
ftr-336	1814	2	.	.	PROPN
ftr-336	1814	3	proc	proc	PROPN
ftr-336	1814	4	.	.	PUNCT
ftr-336	1815	1	2003	2003	NUM
ftr-336	1815	2	-	-	SYM
ftr-336	1815	3	61	61	NUM
ftr-336	1815	4	,	,	PUNCT
ftr-336	1815	5	2003	2003	NUM
ftr-336	1815	6	-	-	SYM
ftr-336	1815	7	2	2	NUM
ftr-336	1815	8	c.b	c.b	PROPN
ftr-336	1815	9	.	.	PROPN
ftr-336	1815	10	296	296	NUM
ftr-336	1815	11	,	,	PUNCT
ftr-336	1815	12	298	298	NUM
ftr-336	1815	13	.	.	SYM
ftr-336	1815	14	329	329	NUM
ftr-336	1815	15	.	.	PUNCT
ftr-336	1816	1	see	see	VERB
ftr-336	1816	2	report	report	NOUN
ftr-336	1816	3	on	on	ADP
ftr-336	1816	4	joint	joint	ADJ
ftr-336	1816	5	liability	liability	NOUN
ftr-336	1816	6	,	,	PUNCT
ftr-336	1816	7	supra	supra	PROPN
ftr-336	1816	8	note	note	NOUN
ftr-336	1816	9	13	13	NUM
ftr-336	1816	10	,	,	PUNCT
ftr-336	1816	11	at	at	ADP
ftr-336	1816	12	43	43	NUM
ftr-336	1816	13	.	.	PUNCT
ftr-336	1817	1	because	because	SCONJ
ftr-336	1817	2	the	the	DET
ftr-336	1817	3	rights	right	NOUN
ftr-336	1817	4	of	of	ADP
ftr-336	1817	5	other	other	ADJ
ftr-336	1817	6	creditors	creditor	NOUN
ftr-336	1817	7	remain	remain	VERB
ftr-336	1817	8	,	,	PUNCT
ftr-336	1817	9	following	follow	VERB
ftr-336	1817	10	state	state	NOUN
ftr-336	1817	11	divorce	divorce	NOUN
ftr-336	1817	12	decrees	decree	VERB
ftr-336	1817	13	shifts	shift	NOUN
ftr-336	1817	14	collections	collection	NOUN
ftr-336	1817	15	from	from	ADP
ftr-336	1817	16	the	the	DET
ftr-336	1817	17	federal	federal	ADJ
ftr-336	1817	18	government	government	NOUN
ftr-336	1817	19	to	to	ADP
ftr-336	1817	20	other	other	ADJ
ftr-336	1817	21	creditors	creditor	NOUN
ftr-336	1817	22	and	and	CCONJ
ftr-336	1817	23	often	often	ADV
ftr-336	1817	24	does	do	VERB
ftr-336	1817	25	little	little	ADJ
ftr-336	1817	26	to	to	PART
ftr-336	1817	27	help	help	VERB
ftr-336	1817	28	the	the	DET
ftr-336	1817	29	requesting	requesting	NOUN
ftr-336	1817	30	spouse	spouse	NOUN
ftr-336	1817	31	.	.	PUNCT
ftr-336	1818	1	i	i	PRON
ftr-336	1818	2	d.	d.	PROPN
ftr-336	1818	3	at	at	ADP
ftr-336	1818	4	41–44	41–44	NUM
ftr-336	1818	5	.	.	PUNCT
ftr-336	1819	1	330	330	NUM
ftr-336	1819	2	.	.	PUNCT
ftr-336	1819	3	oversight	oversight	NOUN
ftr-336	1819	4	subcommittee	subcommittee	NOUN
ftr-336	1819	5	,	,	PUNCT
ftr-336	1819	6	supra	supra	PROPN
ftr-336	1819	7	note	note	PROPN
ftr-336	1819	8	55	55	NUM
ftr-336	1819	9	,	,	PUNCT
ftr-336	1819	10	at	at	ADP
ftr-336	1819	11	20	20	NUM
ftr-336	1819	12	(	(	PUNCT
ftr-336	1819	13	statements	statement	NOUN
ftr-336	1819	14	of	of	ADP
ftr-336	1819	15	donald	donald	PROPN
ftr-336	1819	16	lubick	lubick	PROPN
ftr-336	1819	17	and	and	CCONJ
ftr-336	1819	18	linda	linda	PROPN
ftr-336	1819	19	willis	willis	PROPN
ftr-336	1819	20	)	)	PUNCT
ftr-336	1819	21	;	;	PUNCT
ftr-336	1819	22	report	report	NOUN
ftr-336	1819	23	on	on	ADP
ftr-336	1819	24	joint	joint	ADJ
ftr-336	1819	25	liability	liability	NOUN
ftr-336	1819	26	,	,	PUNCT
ftr-336	1819	27	supra	supra	PROPN
ftr-336	1819	28	note	note	NOUN
ftr-336	1819	29	13	13	NUM
ftr-336	1819	30	,	,	PUNCT
ftr-336	1819	31	at	at	ADP
ftr-336	1819	32	28–9	28–9	NUM
ftr-336	1819	33	.	.	PUNCT
ftr-336	1820	1	331	331	X
ftr-336	1820	2	.	.	PUNCT
ftr-336	1821	1	see	see	VERB
ftr-336	1821	2	,	,	PUNCT
ftr-336	1821	3	e.g.	e.g.	ADV
ftr-336	1821	4	,	,	PUNCT
ftr-336	1821	5	acoba	acoba	PROPN
ftr-336	1821	6	v.	v.	PROPN
ftr-336	1821	7	commissioner	commissioner	PROPN
ftr-336	1821	8	,	,	PUNCT
ftr-336	1821	9	t.c	t.c	PROPN
ftr-336	1821	10	.	.	PROPN
ftr-336	1821	11	summ	summ	PROPN
ftr-336	1821	12	.	.	PUNCT
ftr-336	1822	1	op	op	NOUN
ftr-336	1822	2	.	.	PUNCT
ftr-336	1823	1	2010	2010	NUM
ftr-336	1823	2	-	-	SYM
ftr-336	1823	3	64	64	NUM
ftr-336	1823	4	.	.	PUNCT
ftr-336	1824	1	332	332	NUM
ftr-336	1824	2	.	.	PUNCT
ftr-336	1825	1	pesch	pesch	PROPN
ftr-336	1825	2	v.	v.	ADP
ftr-336	1825	3	commissionerr	commissionerr	PROPN
ftr-336	1825	4	,	,	PUNCT
ftr-336	1825	5	78	78	NUM
ftr-336	1825	6	t.c	t.c	PROPN
ftr-336	1825	7	.	.	PROPN
ftr-336	1825	8	100	100	NUM
ftr-336	1825	9	,	,	PUNCT
ftr-336	1825	10	129	129	NUM
ftr-336	1825	11	(	(	PUNCT
ftr-336	1825	12	1982	1982	NUM
ftr-336	1825	13	)	)	PUNCT
ftr-336	1825	14	;	;	PUNCT
ftr-336	1825	15	bruner	bruner	PROPN
ftr-336	1825	16	v.	v.	PROPN
ftr-336	1825	17	commissioner	commissioner	PROPN
ftr-336	1825	18	,	,	PUNCT
ftr-336	1825	19	39	39	NUM
ftr-336	1825	20	t.c	t.c	PROPN
ftr-336	1825	21	.	.	PROPN
ftr-336	1825	22	534	534	NUM
ftr-336	1825	23	,	,	PUNCT
ftr-336	1825	24	537	537	NUM
ftr-336	1825	25	(	(	PUNCT
ftr-336	1825	26	1962	1962	NUM
ftr-336	1825	27	)	)	PUNCT
ftr-336	1825	28	;	;	PUNCT
ftr-336	1825	29	neeman	neeman	PROPN
ftr-336	1825	30	v.	v.	PROPN
ftr-336	1825	31	commissioner	commissioner	PROPN
ftr-336	1825	32	,	,	PUNCT
ftr-336	1825	33	13	13	NUM
ftr-336	1825	34	t.c	t.c	PROPN
ftr-336	1825	35	.	.	PROPN
ftr-336	1825	36	397	397	NUM
ftr-336	1825	37	,	,	PUNCT
ftr-336	1825	38	399	399	NUM
ftr-336	1825	39	(	(	PUNCT
ftr-336	1825	40	1949	1949	NUM
ftr-336	1825	41	)	)	PUNCT
ftr-336	1825	42	,	,	PUNCT
ftr-336	1825	43	aff’d	aff’d	VERB
ftr-336	1825	44	per	per	ADP
ftr-336	1825	45	curiam	curiam	PROPN
ftr-336	1825	46	200	200	NUM
ftr-336	1825	47	f.2d	f.2d	SYM
ftr-336	1825	48	560	560	NUM
ftr-336	1825	49	(	(	PUNCT
ftr-336	1825	50	2d	2d	NUM
ftr-336	1825	51	cir	cir	NOUN
ftr-336	1825	52	.	.	PROPN
ftr-336	1825	53	1952	1952	NUM
ftr-336	1825	54	)	)	PUNCT
ftr-336	1825	55	;	;	PUNCT
ftr-336	1825	56	casey	casey	PROPN
ftr-336	1825	57	v.	v.	PROPN
ftr-336	1825	58	commissioner	commissioner	PROPN
ftr-336	1825	59	,	,	PUNCT
ftr-336	1825	60	12	12	NUM
ftr-336	1825	61	t.c	t.c	PROPN
ftr-336	1825	62	.	.	PROPN
ftr-336	1825	63	224	224	NUM
ftr-336	1825	64	,	,	PUNCT
ftr-336	1825	65	227	227	NUM
ftr-336	1825	66	(	(	PUNCT
ftr-336	1825	67	1949	1949	NUM
ftr-336	1825	68	)	)	PUNCT
ftr-336	1825	69	;	;	PUNCT
ftr-336	1825	70	ballenger	ballenger	NOUN
ftr-336	1825	71	v.	v.	PROPN
ftr-336	1825	72	commissioner	commissioner	NOUN
ftr-336	1825	73	,	,	PUNCT
ftr-336	1825	74	14	14	NUM
ftr-336	1825	75	t.c.m	t.c.m	NOUN
ftr-336	1825	76	.	.	PUNCT
ftr-336	1826	1	(	(	PUNCT
ftr-336	1826	2	cch	cch	NOUN
ftr-336	1826	3	)	)	PUNCT
ftr-336	1826	4	651	651	NUM
ftr-336	1826	5	,	,	PUNCT
ftr-336	1826	6	651	651	NUM
ftr-336	1826	7	,	,	PUNCT
ftr-336	1826	8	t.c.m	t.c.m	INTJ
ftr-336	1826	9	.	.	PUNCT
ftr-336	1827	1	(	(	PUNCT
ftr-336	1827	2	p	p	NOUN
ftr-336	1827	3	-	-	PUNCT
ftr-336	1827	4	h	h	NOUN
ftr-336	1827	5	)	)	PUNCT
ftr-336	1827	6	¶	¶	NOUN
ftr-336	1827	7	55,171	55,171	NUM
ftr-336	1827	8	at	at	ADP
ftr-336	1827	9	55–544	55–544	PROPN
ftr-336	1827	10	(	(	PUNCT
ftr-336	1827	11	1955	1955	NUM
ftr-336	1827	12	)	)	PUNCT
ftr-336	1827	13	;	;	PUNCT
ftr-336	1827	14	willis	willis	PROPN
ftr-336	1827	15	,	,	PUNCT
ftr-336	1827	16	supra	supra	PROPN
ftr-336	1827	17	note	note	PROPN
ftr-336	1827	18	55	55	NUM
ftr-336	1827	19	,	,	PUNCT
ftr-336	1827	20	at	at	ADP
ftr-336	1827	21	2	2	NUM
ftr-336	1827	22	.	.	NOUN
ftr-336	1827	23	333	333	NUM
ftr-336	1827	24	.	.	PUNCT
ftr-336	1828	1	glenn	glenn	PROPN
ftr-336	1828	2	v.	v.	PROPN
ftr-336	1828	3	commissioner	commissioner	PROPN
ftr-336	1828	4	,	,	PUNCT
ftr-336	1828	5	t.c	t.c	PROPN
ftr-336	1828	6	.	.	PROPN
ftr-336	1828	7	summ	summ	PROPN
ftr-336	1828	8	.	.	PUNCT
ftr-336	1829	1	op	op	NOUN
ftr-336	1829	2	.	.	PUNCT
ftr-336	1830	1	2005	2005	NUM
ftr-336	1830	2	-	-	SYM
ftr-336	1830	3	127	127	NUM
ftr-336	1830	4	.	.	PUNCT
ftr-336	1831	1	334	334	NUM
ftr-336	1831	2	.	.	PUNCT
ftr-336	1832	1	gay	gay	PROPN
ftr-336	1832	2	v.	v.	PROPN
ftr-336	1832	3	commissioner	commissioner	PROPN
ftr-336	1832	4	,	,	PUNCT
ftr-336	1832	5	t.c	t.c	PROPN
ftr-336	1832	6	.	.	PROPN
ftr-336	1832	7	summ	summ	PROPN
ftr-336	1832	8	.	.	PUNCT
ftr-336	1833	1	op	op	NOUN
ftr-336	1833	2	.	.	PUNCT
ftr-336	1833	3	2003	2003	NUM
ftr-336	1833	4	-	-	SYM
ftr-336	1833	5	36	36	NUM
ftr-336	1833	6	.	.	PUNCT
ftr-336	1834	1	see	see	AUX
ftr-336	1834	2	also	also	ADV
ftr-336	1834	3	bruen	bruen	VERB
ftr-336	1834	4	v.	v.	ADP
ftr-336	1834	5	commissioner	commissioner	NOUN
ftr-336	1834	6	,	,	PUNCT
ftr-336	1834	7	98	98	NUM
ftr-336	1834	8	t.c.m	t.c.m	NOUN
ftr-336	1834	9	.	.	PUNCT
ftr-336	1835	1	(	(	PUNCT
ftr-336	1835	2	cch	cch	NOUN
ftr-336	1835	3	)	)	PUNCT
ftr-336	1835	4	400	400	NUM
ftr-336	1835	5	,	,	PUNCT
ftr-336	1835	6	404–05	404–05	NUM
ftr-336	1835	7	,	,	PUNCT
ftr-336	1835	8	t.c.m	t.c.m	INTJ
ftr-336	1835	9	.	.	PUNCT
ftr-336	1836	1	(	(	PUNCT
ftr-336	1836	2	ria	ria	PROPN
ftr-336	1836	3	)	)	PUNCT
ftr-336	1836	4	¶	¶	PROPN
ftr-336	1836	5	2009	2009	NUM
ftr-336	1836	6	-	-	SYM
ftr-336	1836	7	249	249	NUM
ftr-336	1836	8	at	at	ADP
ftr-336	1836	9	1834	1834	NUM
ftr-336	1836	10	–	–	PUNCT
ftr-336	1836	11	36	36	NUM
ftr-336	1836	12	(	(	PUNCT
ftr-336	1836	13	2009	2009	NUM
ftr-336	1836	14	)	)	PUNCT
ftr-336	1836	15	;	;	PUNCT
ftr-336	1836	16	withers	wither	NOUN
ftr-336	1836	17	v.	v.	ADP
ftr-336	1836	18	commissioner	commissioner	PROPN
ftr-336	1836	19	,	,	PUNCT
ftr-336	1836	20	t.c	t.c	PROPN
ftr-336	1836	21	.	.	PROPN
ftr-336	1836	22	summ	summ	PROPN
ftr-336	1836	23	.	.	PUNCT
ftr-336	1837	1	op	op	NOUN
ftr-336	1837	2	.	.	PUNCT
ftr-336	1838	1	2010	2010	NUM
ftr-336	1838	2	-	-	SYM
ftr-336	1838	3	73	73	NUM
ftr-336	1838	4	.	.	PUNCT
ftr-336	1839	1	700	700	NUM
ftr-336	1839	2	florid	florid	ADJ
ftr-336	1839	3	tax	tax	NOUN
ftr-336	1839	4	review	review	NOUN
ftr-336	1839	5	[	[	X
ftr-336	1839	6	vol.12:8	vol.12:8	PROPN
ftr-336	1839	7	had	have	AUX
ftr-336	1839	8	completed	complete	VERB
ftr-336	1839	9	their	their	PRON
ftr-336	1839	10	divorce	divorce	NOUN
ftr-336	1839	11	.	.	PUNCT
ftr-336	1840	1	of	of	ADP
ftr-336	1840	2	those	those	PRON
ftr-336	1840	3	,	,	PUNCT
ftr-336	1840	4	only	only	ADV
ftr-336	1840	5	103	103	NUM
ftr-336	1840	6	opinions	opinion	NOUN
ftr-336	1840	7	mentioned	mention	VERB
ftr-336	1840	8	an	an	DET
ftr-336	1840	9	allocation	allocation	NOUN
ftr-336	1840	10	between	between	ADP
ftr-336	1840	11	spouses	spouse	NOUN
ftr-336	1840	12	of	of	ADP
ftr-336	1840	13	the	the	DET
ftr-336	1840	14	tax	tax	NOUN
ftr-336	1840	15	liability	liability	NOUN
ftr-336	1840	16	.	.	PUNCT
ftr-336	1841	1	divorce	divorce	NOUN
ftr-336	1841	2	and	and	CCONJ
ftr-336	1841	3	separation	separation	NOUN
ftr-336	1841	4	decrees	decree	NOUN
ftr-336	1841	5	number	number	NOUN
ftr-336	1841	6	of	of	ADP
ftr-336	1841	7	cases	case	NOUN
ftr-336	1841	8	taxpayer	taxpayer	NOUN
ftr-336	1841	9	won	win	VERB
ftr-336	1841	10	winning	win	VERB
ftr-336	1841	11	percentage	percentage	NOUN
ftr-336	1841	12	husband	husband	NOUN
ftr-336	1841	13	made	make	VERB
ftr-336	1841	14	liable	liable	ADJ
ftr-336	1841	15	34	34	NUM
ftr-336	1841	16	17	17	NUM
ftr-336	1841	17	50.0	50.0	NUM
ftr-336	1841	18	%	%	NOUN
ftr-336	1841	19	wife	wife	NOUN
ftr-336	1841	20	made	make	VERB
ftr-336	1841	21	liable	liable	ADJ
ftr-336	1841	22	3	3	NUM
ftr-336	1841	23	1	1	NUM
ftr-336	1841	24	33.3	33.3	NUM
ftr-336	1841	25	%	%	NOUN
ftr-336	1841	26	some	some	DET
ftr-336	1841	27	division	division	NOUN
ftr-336	1841	28	of	of	ADP
ftr-336	1841	29	liability	liability	NOUN
ftr-336	1841	30	23	23	NUM
ftr-336	1841	31	10	10	NUM
ftr-336	1841	32	43.5	43.5	NUM
ftr-336	1841	33	%	%	NOUN
ftr-336	1841	34	jointly	jointly	ADV
ftr-336	1841	35	liable	liable	ADJ
ftr-336	1841	36	9	9	NUM
ftr-336	1841	37	3	3	NUM
ftr-336	1841	38	33.3	33.3	NUM
ftr-336	1841	39	%	%	NOUN
ftr-336	1841	40	opinion	opinion	NOUN
ftr-336	1841	41	mentions	mention	VERB
ftr-336	1841	42	no	no	PRON
ftr-336	1841	43	or	or	CCONJ
ftr-336	1841	44	ambiguous	ambiguous	ADJ
ftr-336	1841	45	provision	provision	NOUN
ftr-336	1841	46	30	30	NUM
ftr-336	1841	47	7	7	NUM
ftr-336	1841	48	23.3	23.3	NUM
ftr-336	1841	49	%	%	NOUN
ftr-336	1841	50	no	no	DET
ftr-336	1841	51	mention	mention	NOUN
ftr-336	1841	52	in	in	ADP
ftr-336	1841	53	opinion	opinion	NOUN
ftr-336	1841	54	140	140	NUM
ftr-336	1841	55	64	64	NUM
ftr-336	1841	56	45.7	45.7	NUM
ftr-336	1841	57	%	%	NOUN
ftr-336	1841	58	other	other	ADJ
ftr-336	1841	59	4	4	NUM
ftr-336	1841	60	2	2	NUM
ftr-336	1841	61	50.0	50.0	NUM
ftr-336	1841	62	%	%	NOUN
ftr-336	1841	63	fifty	fifty	NUM
ftr-336	1841	64	-	-	PUNCT
ftr-336	1841	65	eight	eight	NUM
ftr-336	1841	66	of	of	ADP
ftr-336	1841	67	the	the	DET
ftr-336	1841	68	opinions	opinion	NOUN
ftr-336	1841	69	stated	state	VERB
ftr-336	1841	70	that	that	SCONJ
ftr-336	1841	71	the	the	DET
ftr-336	1841	72	couples	couple	NOUN
ftr-336	1841	73	’	’	PART
ftr-336	1841	74	divorce	divorce	NOUN
ftr-336	1841	75	decrees	decree	NOUN
ftr-336	1841	76	allocated	allocate	VERB
ftr-336	1841	77	at	at	ADP
ftr-336	1841	78	least	least	ADJ
ftr-336	1841	79	a	a	PRON
ftr-336	1841	80	portion	portion	NOUN
ftr-336	1841	81	of	of	ADP
ftr-336	1841	82	the	the	DET
ftr-336	1841	83	tax	tax	NOUN
ftr-336	1841	84	liabilities	liability	NOUN
ftr-336	1841	85	to	to	ADP
ftr-336	1841	86	a	a	DET
ftr-336	1841	87	non	non	ADJ
ftr-336	1841	88	-	-	ADJ
ftr-336	1841	89	requesting	requesting	ADJ
ftr-336	1841	90	spouse	spouse	NOUN
ftr-336	1841	91	.	.	PUNCT
ftr-336	1842	1	in	in	ADP
ftr-336	1842	2	twentysix	twentysix	NOUN
ftr-336	1842	3	of	of	ADP
ftr-336	1842	4	those	those	PRON
ftr-336	1842	5	,	,	PUNCT
ftr-336	1842	6	or	or	CCONJ
ftr-336	1842	7	44.8	44.8	NUM
ftr-336	1842	8	percent	percent	NOUN
ftr-336	1842	9	,	,	PUNCT
ftr-336	1842	10	the	the	DET
ftr-336	1842	11	court	court	NOUN
ftr-336	1842	12	granted	grant	VERB
ftr-336	1842	13	relief	relief	NOUN
ftr-336	1842	14	consistent	consistent	ADJ
ftr-336	1842	15	with	with	ADP
ftr-336	1842	16	the	the	DET
ftr-336	1842	17	divorce	divorce	NOUN
ftr-336	1842	18	decree	decree	NOUN
ftr-336	1842	19	,	,	PUNCT
ftr-336	1842	20	but	but	CCONJ
ftr-336	1842	21	none	none	NOUN
ftr-336	1842	22	relied	rely	VERB
ftr-336	1842	23	solely	solely	ADV
ftr-336	1842	24	upon	upon	SCONJ
ftr-336	1842	25	the	the	DET
ftr-336	1842	26	divorce	divorce	NOUN
ftr-336	1842	27	decree	decree	NOUN
ftr-336	1842	28	for	for	ADP
ftr-336	1842	29	its	its	PRON
ftr-336	1842	30	determination	determination	NOUN
ftr-336	1842	31	.	.	PUNCT
ftr-336	1843	1	one	one	NUM
ftr-336	1843	2	reason	reason	NOUN
ftr-336	1843	3	for	for	ADP
ftr-336	1843	4	reticence	reticence	NOUN
ftr-336	1843	5	to	to	PART
ftr-336	1843	6	rely	rely	VERB
ftr-336	1843	7	on	on	ADP
ftr-336	1843	8	divorce	divorce	NOUN
ftr-336	1843	9	decrees	decree	NOUN
ftr-336	1843	10	is	be	AUX
ftr-336	1843	11	that	that	SCONJ
ftr-336	1843	12	courts	court	NOUN
ftr-336	1843	13	share	share	VERB
ftr-336	1843	14	the	the	DET
ftr-336	1843	15	irs	irs	PROPN
ftr-336	1843	16	’s	’s	PART
ftr-336	1843	17	concern	concern	NOUN
ftr-336	1843	18	that	that	SCONJ
ftr-336	1843	19	couples	couple	NOUN
ftr-336	1843	20	will	will	AUX
ftr-336	1843	21	use	use	VERB
ftr-336	1843	22	separation	separation	NOUN
ftr-336	1843	23	and	and	CCONJ
ftr-336	1843	24	divorce	divorce	NOUN
ftr-336	1843	25	agreements	agreement	NOUN
ftr-336	1843	26	to	to	PART
ftr-336	1843	27	take	take	VERB
ftr-336	1843	28	advantage	advantage	NOUN
ftr-336	1843	29	of	of	ADP
ftr-336	1843	30	the	the	DET
ftr-336	1843	31	tax	tax	NOUN
ftr-336	1843	32	system.335	system.335	NOUN
ftr-336	1843	33	in	in	ADP
ftr-336	1843	34	one	one	NUM
ftr-336	1843	35	case	case	NOUN
ftr-336	1843	36	a	a	DET
ftr-336	1843	37	court	court	NOUN
ftr-336	1843	38	worried	worry	VERB
ftr-336	1843	39	,	,	PUNCT
ftr-336	1843	40	“	"	PUNCT
ftr-336	1843	41	in	in	ADP
ftr-336	1843	42	an	an	DET
ftr-336	1843	43	effort	effort	NOUN
ftr-336	1843	44	to	to	PART
ftr-336	1843	45	avoid	avoid	VERB
ftr-336	1843	46	paying	pay	VERB
ftr-336	1843	47	tax	tax	NOUN
ftr-336	1843	48	liabilities	liability	NOUN
ftr-336	1843	49	,	,	PUNCT
ftr-336	1843	50	married	married	ADJ
ftr-336	1843	51	taxpayers	taxpayer	NOUN
ftr-336	1843	52	.	.	PUNCT
ftr-336	1843	53	.	.	PUNCT
ftr-336	1843	54	.	.	PUNCT
ftr-336	1844	1	could	could	AUX
ftr-336	1844	2	structure	structure	VERB
ftr-336	1844	3	future	future	ADJ
ftr-336	1844	4	payments	payment	NOUN
ftr-336	1844	5	so	so	SCONJ
ftr-336	1844	6	that	that	SCONJ
ftr-336	1844	7	ownership	ownership	NOUN
ftr-336	1844	8	is	be	AUX
ftr-336	1844	9	attributable	attributable	ADJ
ftr-336	1844	10	to	to	ADP
ftr-336	1844	11	the	the	DET
ftr-336	1844	12	spouse	spouse	NOUN
ftr-336	1844	13	requesting	request	VERB
ftr-336	1844	14	relief	relief	NOUN
ftr-336	1844	15	under	under	ADP
ftr-336	1844	16	section	section	NOUN
ftr-336	1844	17	6015	6015	NUM
ftr-336	1844	18	,	,	PUNCT
ftr-336	1844	19	while	while	SCONJ
ftr-336	1844	20	continuing	continue	VERB
ftr-336	1844	21	a	a	DET
ftr-336	1844	22	jointly	jointly	ADV
ftr-336	1844	23	financed	finance	VERB
ftr-336	1844	24	lifestyle	lifestyle	NOUN
ftr-336	1844	25	.	.	PUNCT
ftr-336	1845	1	”336	”336	PUNCT
ftr-336	1845	2	in	in	ADP
ftr-336	1845	3	response	response	NOUN
ftr-336	1845	4	to	to	ADP
ftr-336	1845	5	this	this	DET
ftr-336	1845	6	fear	fear	NOUN
ftr-336	1845	7	,	,	PUNCT
ftr-336	1845	8	divorce	divorce	NOUN
ftr-336	1845	9	and	and	CCONJ
ftr-336	1845	10	separation	separation	NOUN
ftr-336	1845	11	agreements	agreement	NOUN
ftr-336	1845	12	are	be	AUX
ftr-336	1845	13	given	give	VERB
ftr-336	1845	14	no	no	DET
ftr-336	1845	15	evidentiary	evidentiary	ADJ
ftr-336	1845	16	value	value	NOUN
ftr-336	1845	17	if	if	SCONJ
ftr-336	1845	18	the	the	DET
ftr-336	1845	19	requesting	request	VERB
ftr-336	1845	20	spouse	spouse	NOUN
ftr-336	1845	21	had	have	VERB
ftr-336	1845	22	reason	reason	NOUN
ftr-336	1845	23	to	to	PART
ftr-336	1845	24	know	know	VERB
ftr-336	1845	25	the	the	DET
ftr-336	1845	26	non	non	ADJ
ftr-336	1845	27	-	-	ADJ
ftr-336	1845	28	requesting	request	VERB
ftr-336	1845	29	spouse	spouse	NOUN
ftr-336	1845	30	would	would	AUX
ftr-336	1845	31	not	not	PART
ftr-336	1845	32	fulfill	fulfill	VERB
ftr-336	1845	33	the	the	DET
ftr-336	1845	34	legal	legal	ADJ
ftr-336	1845	35	obligation.337	obligation.337	NOUN
ftr-336	1845	36	in	in	ADP
ftr-336	1845	37	seven	seven	NUM
ftr-336	1845	38	of	of	ADP
ftr-336	1845	39	the	the	DET
ftr-336	1845	40	cases	case	NOUN
ftr-336	1845	41	under	under	ADP
ftr-336	1845	42	review	review	NOUN
ftr-336	1845	43	,	,	PUNCT
ftr-336	1845	44	liability	liability	NOUN
ftr-336	1845	45	was	be	AUX
ftr-336	1845	46	allocated	allocate	VERB
ftr-336	1845	47	under	under	ADP
ftr-336	1845	48	a	a	DET
ftr-336	1845	49	divorce	divorce	NOUN
ftr-336	1845	50	decree	decree	NOUN
ftr-336	1846	1	but	but	CCONJ
ftr-336	1846	2	the	the	DET
ftr-336	1846	3	court	court	NOUN
ftr-336	1846	4	found	find	VERB
ftr-336	1846	5	that	that	SCONJ
ftr-336	1846	6	the	the	DET
ftr-336	1846	7	other	other	ADJ
ftr-336	1846	8	spouse	spouse	NOUN
ftr-336	1846	9	was	be	AUX
ftr-336	1846	10	aware	aware	ADJ
ftr-336	1846	11	at	at	ADP
ftr-336	1846	12	the	the	DET
ftr-336	1846	13	time	time	NOUN
ftr-336	1846	14	of	of	ADP
ftr-336	1846	15	the	the	DET
ftr-336	1846	16	agreement	agreement	NOUN
ftr-336	1846	17	that	that	PRON
ftr-336	1846	18	the	the	DET
ftr-336	1846	19	obligation	obligation	NOUN
ftr-336	1846	20	would	would	AUX
ftr-336	1846	21	not	not	PART
ftr-336	1846	22	be	be	AUX
ftr-336	1846	23	paid	pay	VERB
ftr-336	1846	24	.	.	PUNCT
ftr-336	1847	1	the	the	DET
ftr-336	1847	2	requesting	request	VERB
ftr-336	1847	3	spouse	spouse	NOUN
ftr-336	1847	4	won	win	VERB
ftr-336	1847	5	none	none	NOUN
ftr-336	1847	6	of	of	ADP
ftr-336	1847	7	these	these	DET
ftr-336	1847	8	cases	case	NOUN
ftr-336	1847	9	.	.	PUNCT
ftr-336	1848	1	in	in	ADP
ftr-336	1848	2	thirteen	thirteen	NUM
ftr-336	1848	3	of	of	ADP
ftr-336	1848	4	the	the	DET
ftr-336	1848	5	cases	case	NOUN
ftr-336	1848	6	both	both	DET
ftr-336	1848	7	spouses	spouse	NOUN
ftr-336	1848	8	agreed	agree	VERB
ftr-336	1848	9	to	to	PART
ftr-336	1848	10	share	share	VERB
ftr-336	1848	11	liability	liability	NOUN
ftr-336	1848	12	or	or	CCONJ
ftr-336	1848	13	the	the	DET
ftr-336	1848	14	requesting	request	VERB
ftr-336	1848	15	spouse	spouse	NOUN
ftr-336	1848	16	agreed	agree	VERB
ftr-336	1848	17	to	to	PART
ftr-336	1848	18	be	be	AUX
ftr-336	1848	19	solely	solely	ADV
ftr-336	1848	20	liable	liable	ADJ
ftr-336	1848	21	.	.	PUNCT
ftr-336	1849	1	nonetheless	nonetheless	ADV
ftr-336	1849	2	,	,	PUNCT
ftr-336	1849	3	in	in	ADP
ftr-336	1849	4	23.1	23.1	NUM
ftr-336	1849	5	percent	percent	NOUN
ftr-336	1849	6	of	of	ADP
ftr-336	1849	7	those	those	DET
ftr-336	1849	8	cases	case	NOUN
ftr-336	1849	9	,	,	PUNCT
ftr-336	1849	10	the	the	DET
ftr-336	1849	11	court	court	NOUN
ftr-336	1849	12	granted	grant	VERB
ftr-336	1849	13	innocent	innocent	ADJ
ftr-336	1849	14	spouse	spouse	NOUN
ftr-336	1849	15	relief	relief	NOUN
ftr-336	1849	16	to	to	ADP
ftr-336	1849	17	the	the	DET
ftr-336	1849	18	liable	liable	ADJ
ftr-336	1849	19	spouse	spouse	NOUN
ftr-336	1849	20	.	.	PUNCT
ftr-336	1850	1	for	for	ADP
ftr-336	1850	2	335	335	NUM
ftr-336	1850	3	.	.	PUNCT
ftr-336	1850	4	rev	rev	PROPN
ftr-336	1850	5	.	.	PROPN
ftr-336	1850	6	proc	proc	PROPN
ftr-336	1850	7	.	.	PUNCT
ftr-336	1850	8	2003	2003	NUM
ftr-336	1850	9	-	-	SYM
ftr-336	1850	10	61	61	NUM
ftr-336	1850	11	,	,	PUNCT
ftr-336	1850	12	2003	2003	NUM
ftr-336	1850	13	-	-	SYM
ftr-336	1850	14	2	2	NUM
ftr-336	1850	15	c.b	c.b	PROPN
ftr-336	1850	16	.	.	PROPN
ftr-336	1850	17	296	296	NUM
ftr-336	1850	18	,	,	PUNCT
ftr-336	1850	19	297	297	NUM
ftr-336	1850	20	;	;	PUNCT
ftr-336	1850	21	oversight	oversight	NOUN
ftr-336	1850	22	committee	committee	NOUN
ftr-336	1850	23	,	,	PUNCT
ftr-336	1850	24	supra	supra	PROPN
ftr-336	1850	25	note	note	PROPN
ftr-336	1850	26	55	55	NUM
ftr-336	1850	27	,	,	PUNCT
ftr-336	1850	28	at	at	ADP
ftr-336	1850	29	11	11	NUM
ftr-336	1850	30	;	;	PUNCT
ftr-336	1850	31	report	report	NOUN
ftr-336	1850	32	on	on	ADP
ftr-336	1850	33	joint	joint	ADJ
ftr-336	1850	34	liability	liability	NOUN
ftr-336	1850	35	,	,	PUNCT
ftr-336	1850	36	supra	supra	PROPN
ftr-336	1850	37	note	note	NOUN
ftr-336	1850	38	13	13	NUM
ftr-336	1850	39	,	,	PUNCT
ftr-336	1850	40	at	at	ADP
ftr-336	1850	41	43	43	NUM
ftr-336	1850	42	.	.	NOUN
ftr-336	1850	43	336	336	NUM
ftr-336	1850	44	.	.	PUNCT
ftr-336	1851	1	ordlock	ordlock	PROPN
ftr-336	1851	2	v.	v.	PROPN
ftr-336	1851	3	commissioner	commissioner	NOUN
ftr-336	1851	4	,	,	PUNCT
ftr-336	1851	5	126	126	NUM
ftr-336	1851	6	t.c	t.c	PROPN
ftr-336	1851	7	.	.	PROPN
ftr-336	1851	8	47	47	NUM
ftr-336	1851	9	,	,	PUNCT
ftr-336	1851	10	58	58	NUM
ftr-336	1851	11	(	(	PUNCT
ftr-336	1851	12	2006	2006	NUM
ftr-336	1851	13	)	)	PUNCT
ftr-336	1851	14	.	.	PUNCT
ftr-336	1852	1	337	337	NUM
ftr-336	1852	2	.	.	PUNCT
ftr-336	1853	1	rev	rev	PROPN
ftr-336	1853	2	.	.	PROPN
ftr-336	1853	3	proc	proc	PROPN
ftr-336	1853	4	.	.	PUNCT
ftr-336	1854	1	2003	2003	NUM
ftr-336	1854	2	-	-	SYM
ftr-336	1854	3	61	61	NUM
ftr-336	1854	4	,	,	PUNCT
ftr-336	1854	5	2003	2003	NUM
ftr-336	1854	6	-	-	SYM
ftr-336	1854	7	2	2	NUM
ftr-336	1854	8	c.b	c.b	PROPN
ftr-336	1854	9	.	.	PROPN
ftr-336	1854	10	296	296	NUM
ftr-336	1854	11	,	,	PUNCT
ftr-336	1854	12	298	298	NUM
ftr-336	1854	13	.	.	NOUN
ftr-336	1854	14	2012	2012	NUM
ftr-336	1854	15	]	]	PUNCT
ftr-336	1854	16	empirical	empirical	ADJ
ftr-336	1854	17	study	study	NOUN
ftr-336	1854	18	of	of	ADP
ftr-336	1854	19	innocent	innocent	ADJ
ftr-336	1854	20	spouse	spouse	NOUN
ftr-336	1854	21	relief	relief	NOUN
ftr-336	1854	22	701	701	NUM
ftr-336	1854	23	example	example	NOUN
ftr-336	1854	24	,	,	PUNCT
ftr-336	1854	25	in	in	ADP
ftr-336	1854	26	maier	maier	PROPN
ftr-336	1855	1	v.	v.	ADP
ftr-336	1855	2	commissioner,338	commissioner,338	PRON
ftr-336	1856	1	the	the	DET
ftr-336	1856	2	irs	irs	PROPN
ftr-336	1856	3	allowed	allow	VERB
ftr-336	1856	4	relief	relief	NOUN
ftr-336	1856	5	despite	despite	SCONJ
ftr-336	1856	6	a	a	DET
ftr-336	1856	7	divorce	divorce	NOUN
ftr-336	1856	8	agreement	agreement	NOUN
ftr-336	1856	9	providing	provide	VERB
ftr-336	1856	10	that	that	SCONJ
ftr-336	1856	11	the	the	DET
ftr-336	1856	12	spouses	spouse	NOUN
ftr-336	1856	13	would	would	AUX
ftr-336	1856	14	be	be	AUX
ftr-336	1856	15	jointly	jointly	ADV
ftr-336	1856	16	liable	liable	ADJ
ftr-336	1856	17	;	;	PUNCT
ftr-336	1856	18	the	the	DET
ftr-336	1856	19	husband	husband	NOUN
ftr-336	1856	20	intervened	intervene	VERB
ftr-336	1856	21	but	but	CCONJ
ftr-336	1856	22	the	the	DET
ftr-336	1856	23	court	court	NOUN
ftr-336	1856	24	had	have	VERB
ftr-336	1856	25	no	no	DET
ftr-336	1856	26	jurisdiction	jurisdiction	NOUN
ftr-336	1856	27	to	to	PART
ftr-336	1856	28	hear	hear	VERB
ftr-336	1856	29	his	his	PRON
ftr-336	1856	30	claim	claim	NOUN
ftr-336	1856	31	.	.	PUNCT
ftr-336	1857	1	in	in	ADP
ftr-336	1857	2	instances	instance	NOUN
ftr-336	1857	3	where	where	SCONJ
ftr-336	1857	4	courts	court	NOUN
ftr-336	1857	5	granted	grant	VERB
ftr-336	1857	6	relief	relief	NOUN
ftr-336	1857	7	despite	despite	SCONJ
ftr-336	1857	8	agreements	agreement	NOUN
ftr-336	1857	9	to	to	ADP
ftr-336	1857	10	the	the	DET
ftr-336	1857	11	contrary	contrary	NOUN
ftr-336	1857	12	,	,	PUNCT
ftr-336	1857	13	the	the	DET
ftr-336	1857	14	requesting	request	VERB
ftr-336	1857	15	spouse	spouse	NOUN
ftr-336	1857	16	won	win	VERB
ftr-336	1857	17	a	a	DET
ftr-336	1857	18	better	well	ADJ
ftr-336	1857	19	deal	deal	NOUN
ftr-336	1857	20	than	than	SCONJ
ftr-336	1857	21	intended	intend	VERB
ftr-336	1857	22	by	by	ADP
ftr-336	1857	23	congress	congress	PROPN
ftr-336	1857	24	.	.	PUNCT
ftr-336	1858	1	although	although	SCONJ
ftr-336	1858	2	some	some	DET
ftr-336	1858	3	critics	critic	NOUN
ftr-336	1858	4	of	of	ADP
ftr-336	1858	5	innocent	innocent	ADJ
ftr-336	1858	6	spouse	spouse	NOUN
ftr-336	1858	7	relief	relief	NOUN
ftr-336	1858	8	worry	worry	VERB
ftr-336	1858	9	that	that	SCONJ
ftr-336	1858	10	allowing	allow	VERB
ftr-336	1858	11	divorced	divorced	ADJ
ftr-336	1858	12	couples	couple	NOUN
ftr-336	1858	13	this	this	DET
ftr-336	1858	14	second	second	ADJ
ftr-336	1858	15	bite	bite	NOUN
ftr-336	1858	16	at	at	ADP
ftr-336	1858	17	the	the	DET
ftr-336	1858	18	allocation	allocation	NOUN
ftr-336	1858	19	apple	apple	NOUN
ftr-336	1858	20	might	might	AUX
ftr-336	1858	21	be	be	AUX
ftr-336	1858	22	turning	turn	VERB
ftr-336	1858	23	the	the	DET
ftr-336	1858	24	tax	tax	NOUN
ftr-336	1858	25	court	court	NOUN
ftr-336	1858	26	into	into	ADP
ftr-336	1858	27	a	a	DET
ftr-336	1858	28	new	new	ADJ
ftr-336	1858	29	divorce	divorce	NOUN
ftr-336	1858	30	court	court	NOUN
ftr-336	1858	31	,	,	PUNCT
ftr-336	1858	32	few	few	ADJ
ftr-336	1858	33	cases	case	NOUN
ftr-336	1858	34	turned	turn	VERB
ftr-336	1858	35	on	on	ADP
ftr-336	1858	36	this	this	DET
ftr-336	1858	37	issue	issue	NOUN
ftr-336	1858	38	.	.	PUNCT
ftr-336	1859	1	moreover	moreover	ADV
ftr-336	1859	2	,	,	PUNCT
ftr-336	1859	3	few	few	ADJ
ftr-336	1859	4	cases	case	NOUN
ftr-336	1859	5	invoked	invoke	VERB
ftr-336	1859	6	a	a	DET
ftr-336	1859	7	family	family	NOUN
ftr-336	1859	8	courts	court	NOUN
ftr-336	1859	9	’	'	PUNCT
ftr-336	1859	10	requirement	requirement	NOUN
ftr-336	1859	11	that	that	SCONJ
ftr-336	1859	12	spouses	spouse	NOUN
ftr-336	1859	13	sign	sign	VERB
ftr-336	1859	14	a	a	DET
ftr-336	1859	15	return	return	NOUN
ftr-336	1859	16	.	.	PUNCT
ftr-336	1860	1	in	in	ADP
ftr-336	1860	2	the	the	DET
ftr-336	1860	3	only	only	ADJ
ftr-336	1860	4	case	case	NOUN
ftr-336	1860	5	in	in	ADP
ftr-336	1860	6	which	which	PRON
ftr-336	1860	7	the	the	DET
ftr-336	1860	8	issue	issue	NOUN
ftr-336	1860	9	came	come	VERB
ftr-336	1860	10	up	up	ADP
ftr-336	1860	11	squarely	squarely	ADV
ftr-336	1860	12	,	,	PUNCT
ftr-336	1860	13	bruen	bruen	NOUN
ftr-336	1860	14	v.	v.	ADP
ftr-336	1860	15	commissioner,339	commissioner,339	PROPN
ftr-336	1860	16	the	the	DET
ftr-336	1860	17	divorce	divorce	NOUN
ftr-336	1860	18	court	court	NOUN
ftr-336	1860	19	had	have	AUX
ftr-336	1860	20	ordered	order	VERB
ftr-336	1860	21	amended	amend	VERB
ftr-336	1860	22	returns	return	NOUN
ftr-336	1860	23	be	be	AUX
ftr-336	1860	24	filed	file	VERB
ftr-336	1860	25	jointly	jointly	ADV
ftr-336	1860	26	with	with	ADP
ftr-336	1860	27	each	each	PRON
ftr-336	1860	28	equally	equally	ADV
ftr-336	1860	29	responsible	responsible	ADJ
ftr-336	1860	30	.	.	PUNCT
ftr-336	1861	1	on	on	ADP
ftr-336	1861	2	the	the	DET
ftr-336	1861	3	returns	return	NOUN
ftr-336	1861	4	,	,	PUNCT
ftr-336	1861	5	the	the	DET
ftr-336	1861	6	wife	wife	NOUN
ftr-336	1861	7	wrote	write	VERB
ftr-336	1861	8	“	"	PUNCT
ftr-336	1861	9	under	under	ADP
ftr-336	1861	10	protest	protest	NOUN
ftr-336	1861	11	pursuant	pursuant	NOUN
ftr-336	1861	12	to	to	ADP
ftr-336	1861	13	amended	amend	VERB
ftr-336	1861	14	judgement	judgement	NOUN
ftr-336	1861	15	[	[	X
ftr-336	1861	16	sic	sic	ADV
ftr-336	1861	17	]	]	PUNCT
ftr-336	1861	18	following	follow	VERB
ftr-336	1861	19	divorce	divorce	NOUN
ftr-336	1861	20	nisi	nisi	PROPN
ftr-336	1861	21	”	"	PUNCT
ftr-336	1861	22	above	above	ADP
ftr-336	1861	23	her	her	PRON
ftr-336	1861	24	signature	signature	NOUN
ftr-336	1861	25	but	but	CCONJ
ftr-336	1861	26	,	,	PUNCT
ftr-336	1861	27	according	accord	VERB
ftr-336	1861	28	to	to	ADP
ftr-336	1861	29	the	the	DET
ftr-336	1861	30	court	court	NOUN
ftr-336	1861	31	,	,	PUNCT
ftr-336	1861	32	this	this	PRON
ftr-336	1861	33	was	be	AUX
ftr-336	1861	34	to	to	PART
ftr-336	1861	35	protest	protest	AUX
ftr-336	1861	36	being	be	AUX
ftr-336	1861	37	forced	force	VERB
ftr-336	1861	38	to	to	PART
ftr-336	1861	39	pay	pay	VERB
ftr-336	1861	40	any	any	PRON
ftr-336	1861	41	of	of	ADP
ftr-336	1861	42	the	the	DET
ftr-336	1861	43	tax	tax	NOUN
ftr-336	1861	44	liability	liability	NOUN
ftr-336	1861	45	,	,	PUNCT
ftr-336	1861	46	not	not	PART
ftr-336	1861	47	to	to	PART
ftr-336	1861	48	void	void	VERB
ftr-336	1861	49	the	the	DET
ftr-336	1861	50	joint	joint	ADJ
ftr-336	1861	51	return	return	NOUN
ftr-336	1861	52	.	.	PUNCT
ftr-336	1862	1	filing	filing	NOUN
ftr-336	1862	2	jointly	jointly	ADV
ftr-336	1862	3	decreased	decrease	VERB
ftr-336	1862	4	the	the	DET
ftr-336	1862	5	couple	couple	NOUN
ftr-336	1862	6	’s	’s	PART
ftr-336	1862	7	liability	liability	NOUN
ftr-336	1862	8	by	by	ADP
ftr-336	1862	9	$	$	SYM
ftr-336	1862	10	7,882	7,882	NUM
ftr-336	1862	11	.	.	PUNCT
ftr-336	1863	1	even	even	ADV
ftr-336	1863	2	when	when	SCONJ
ftr-336	1863	3	cases	case	NOUN
ftr-336	1863	4	are	be	AUX
ftr-336	1863	5	not	not	PART
ftr-336	1863	6	contingent	contingent	ADJ
ftr-336	1863	7	on	on	ADP
ftr-336	1863	8	what	what	PRON
ftr-336	1863	9	the	the	DET
ftr-336	1863	10	family	family	NOUN
ftr-336	1863	11	court	court	NOUN
ftr-336	1863	12	requires	require	VERB
ftr-336	1863	13	,	,	PUNCT
ftr-336	1863	14	courts	court	NOUN
ftr-336	1863	15	handling	handle	VERB
ftr-336	1863	16	tax	tax	NOUN
ftr-336	1863	17	matters	matter	NOUN
ftr-336	1863	18	become	become	AUX
ftr-336	1863	19	embroiled	embroil	VERB
ftr-336	1863	20	in	in	ADP
ftr-336	1863	21	family	family	NOUN
ftr-336	1863	22	affairs	affair	NOUN
ftr-336	1863	23	.	.	PUNCT
ftr-336	1864	1	one	one	NUM
ftr-336	1864	2	court	court	NOUN
ftr-336	1864	3	complained	complain	VERB
ftr-336	1864	4	,	,	PUNCT
ftr-336	1864	5	“	"	PUNCT
ftr-336	1864	6	this	this	DET
ftr-336	1864	7	case	case	NOUN
ftr-336	1864	8	arises	arise	VERB
ftr-336	1864	9	from	from	ADP
ftr-336	1864	10	a	a	DET
ftr-336	1864	11	troubled	troubled	ADJ
ftr-336	1864	12	five	five	NUM
ftr-336	1864	13	-	-	PUNCT
ftr-336	1864	14	year	year	NOUN
ftr-336	1864	15	marriage	marriage	NOUN
ftr-336	1864	16	that	that	PRON
ftr-336	1864	17	produced	produce	VERB
ftr-336	1864	18	two	two	NUM
ftr-336	1864	19	children	child	NOUN
ftr-336	1864	20	,	,	PUNCT
ftr-336	1864	21	constant	constant	ADJ
ftr-336	1864	22	bickering	bickering	NOUN
ftr-336	1864	23	,	,	PUNCT
ftr-336	1864	24	and	and	CCONJ
ftr-336	1864	25	numerous	numerous	ADJ
ftr-336	1864	26	mutual	mutual	ADJ
ftr-336	1864	27	accusations	accusation	NOUN
ftr-336	1864	28	of	of	ADP
ftr-336	1864	29	wrongdoing	wrongdoing	NOUN
ftr-336	1864	30	.	.	PUNCT
ftr-336	1864	31	.	.	PUNCT
ftr-336	1864	32	.	.	PUNCT
ftr-336	1864	33	.	.	PUNCT
ftr-336	1865	1	in	in	ADP
ftr-336	1865	2	this	this	DET
ftr-336	1865	3	case	case	NOUN
ftr-336	1865	4	where	where	SCONJ
ftr-336	1865	5	neither	neither	PRON
ftr-336	1865	6	of	of	ADP
ftr-336	1865	7	the	the	DET
ftr-336	1865	8	main	main	ADJ
ftr-336	1865	9	parties	party	NOUN
ftr-336	1865	10	is	be	AUX
ftr-336	1865	11	credible	credible	ADJ
ftr-336	1865	12	,	,	PUNCT
ftr-336	1865	13	we	we	PRON
ftr-336	1865	14	piece	piece	VERB
ftr-336	1865	15	together	together	ADV
ftr-336	1865	16	the	the	DET
ftr-336	1865	17	fragments	fragment	NOUN
ftr-336	1865	18	of	of	ADP
ftr-336	1865	19	truth	truth	NOUN
ftr-336	1865	20	as	as	ADP
ftr-336	1865	21	best	well	ADV
ftr-336	1865	22	we	we	PRON
ftr-336	1865	23	can	can	AUX
ftr-336	1865	24	to	to	PART
ftr-336	1865	25	decide	decide	VERB
ftr-336	1865	26	whether	whether	SCONJ
ftr-336	1865	27	she	she	PRON
ftr-336	1865	28	is	be	AUX
ftr-336	1865	29	entitled	entitle	VERB
ftr-336	1865	30	to	to	ADP
ftr-336	1865	31	relief	relief	NOUN
ftr-336	1865	32	under	under	ADP
ftr-336	1865	33	section	section	NOUN
ftr-336	1865	34	6015.”340	6015.”340	NUM
ftr-336	1865	35	even	even	ADV
ftr-336	1865	36	if	if	SCONJ
ftr-336	1865	37	the	the	DET
ftr-336	1865	38	court	court	NOUN
ftr-336	1865	39	decides	decide	VERB
ftr-336	1865	40	to	to	PART
ftr-336	1865	41	grant	grant	VERB
ftr-336	1865	42	innocent	innocent	ADJ
ftr-336	1865	43	spouse	spouse	NOUN
ftr-336	1865	44	relief	relief	NOUN
ftr-336	1865	45	,	,	PUNCT
ftr-336	1865	46	a	a	DET
ftr-336	1865	47	requesting	request	VERB
ftr-336	1865	48	spouse	spouse	NOUN
ftr-336	1865	49	can	can	AUX
ftr-336	1865	50	still	still	ADV
ftr-336	1865	51	be	be	AUX
ftr-336	1865	52	held	hold	VERB
ftr-336	1865	53	jointly	jointly	ADV
ftr-336	1865	54	liable	liable	ADJ
ftr-336	1865	55	in	in	ADP
ftr-336	1865	56	divorce	divorce	NOUN
ftr-336	1865	57	court	court	NOUN
ftr-336	1865	58	if	if	SCONJ
ftr-336	1865	59	settlements	settlement	NOUN
ftr-336	1865	60	have	have	AUX
ftr-336	1865	61	not	not	PART
ftr-336	1865	62	yet	yet	ADV
ftr-336	1865	63	been	be	AUX
ftr-336	1865	64	finalized.341	finalized.341	VERB
ftr-336	1865	65	in	in	ADP
ftr-336	1865	66	addition	addition	NOUN
ftr-336	1865	67	to	to	ADP
ftr-336	1865	68	divorce	divorce	NOUN
ftr-336	1865	69	and	and	CCONJ
ftr-336	1865	70	separation	separation	NOUN
ftr-336	1865	71	decrees	decree	NOUN
ftr-336	1865	72	,	,	PUNCT
ftr-336	1865	73	courts	court	NOUN
ftr-336	1865	74	must	must	AUX
ftr-336	1865	75	also	also	ADV
ftr-336	1865	76	examine	examine	VERB
ftr-336	1865	77	other	other	ADJ
ftr-336	1865	78	state	state	NOUN
ftr-336	1865	79	-	-	PUNCT
ftr-336	1865	80	imposed	impose	VERB
ftr-336	1865	81	obligations	obligation	NOUN
ftr-336	1865	82	and	and	CCONJ
ftr-336	1865	83	means	mean	NOUN
ftr-336	1865	84	of	of	ADP
ftr-336	1865	85	relief	relief	NOUN
ftr-336	1865	86	.	.	PUNCT
ftr-336	1866	1	community	community	NOUN
ftr-336	1866	2	property	property	NOUN
ftr-336	1866	3	offers	offer	VERB
ftr-336	1866	4	the	the	DET
ftr-336	1866	5	opportunity	opportunity	NOUN
ftr-336	1866	6	for	for	ADP
ftr-336	1866	7	relief	relief	NOUN
ftr-336	1866	8	or	or	CCONJ
ftr-336	1866	9	additional	additional	ADJ
ftr-336	1866	10	liability	liability	NOUN
ftr-336	1866	11	.	.	PUNCT
ftr-336	1867	1	the	the	DET
ftr-336	1867	2	statute	statute	NOUN
ftr-336	1867	3	provides	provide	VERB
ftr-336	1867	4	that	that	DET
ftr-336	1867	5	section	section	NOUN
ftr-336	1867	6	6015	6015	NUM
ftr-336	1867	7	is	be	AUX
ftr-336	1867	8	to	to	PART
ftr-336	1867	9	be	be	AUX
ftr-336	1867	10	applied	apply	VERB
ftr-336	1867	11	without	without	ADP
ftr-336	1867	12	regard	regard	NOUN
ftr-336	1867	13	to	to	ADP
ftr-336	1867	14	community	community	NOUN
ftr-336	1867	15	338	338	NUM
ftr-336	1867	16	.	.	PUNCT
ftr-336	1868	1	360	360	NUM
ftr-336	1868	2	f.3d	f.3d	NUM
ftr-336	1868	3	361	361	NUM
ftr-336	1868	4	,	,	PUNCT
ftr-336	1868	5	363–64	363–64	NUM
ftr-336	1868	6	(	(	PUNCT
ftr-336	1868	7	2d	2d	NUM
ftr-336	1868	8	cir	cir	NOUN
ftr-336	1868	9	.	.	PUNCT
ftr-336	1868	10	2004	2004	NUM
ftr-336	1868	11	)	)	PUNCT
ftr-336	1868	12	,	,	PUNCT
ftr-336	1868	13	aff’g	aff’g	PROPN
ftr-336	1868	14	,	,	PUNCT
ftr-336	1868	15	maier	maier	PROPN
ftr-336	1868	16	v.	v.	PROPN
ftr-336	1868	17	commissioner	commissioner	PROPN
ftr-336	1868	18	,	,	PUNCT
ftr-336	1868	19	119	119	NUM
ftr-336	1868	20	t.c	t.c	PROPN
ftr-336	1868	21	.	.	PROPN
ftr-336	1869	1	267	267	NUM
ftr-336	1869	2	(	(	PUNCT
ftr-336	1869	3	2002	2002	NUM
ftr-336	1869	4	)	)	PUNCT
ftr-336	1869	5	.	.	PUNCT
ftr-336	1870	1	339	339	NUM
ftr-336	1870	2	.	.	X
ftr-336	1870	3	98	98	NUM
ftr-336	1870	4	t.c.m	t.c.m	NOUN
ftr-336	1870	5	.	.	PUNCT
ftr-336	1871	1	(	(	PUNCT
ftr-336	1871	2	cch	cch	NOUN
ftr-336	1871	3	)	)	PUNCT
ftr-336	1871	4	400	400	NUM
ftr-336	1871	5	,	,	PUNCT
ftr-336	1871	6	402	402	NUM
ftr-336	1871	7	,	,	PUNCT
ftr-336	1871	8	t.c.m	t.c.m	INTJ
ftr-336	1871	9	.	.	PUNCT
ftr-336	1872	1	(	(	PUNCT
ftr-336	1872	2	ria	ria	PROPN
ftr-336	1872	3	)	)	PUNCT
ftr-336	1872	4	¶	¶	PROPN
ftr-336	1872	5	2009	2009	NUM
ftr-336	1872	6	-	-	SYM
ftr-336	1872	7	249	249	NUM
ftr-336	1872	8	at	at	ADP
ftr-336	1872	9	1831	1831	NUM
ftr-336	1872	10	(	(	PUNCT
ftr-336	1872	11	2009	2009	NUM
ftr-336	1872	12	)	)	PUNCT
ftr-336	1872	13	.	.	PUNCT
ftr-336	1873	1	weight	weight	PROPN
ftr-336	1873	2	v.	v.	PROPN
ftr-336	1873	3	commissioner	commissioner	PROPN
ftr-336	1873	4	,	,	PUNCT
ftr-336	1873	5	86	86	NUM
ftr-336	1873	6	t.c.m	t.c.m	NOUN
ftr-336	1873	7	.	.	PUNCT
ftr-336	1874	1	(	(	PUNCT
ftr-336	1874	2	cch	cch	NOUN
ftr-336	1874	3	)	)	PUNCT
ftr-336	1874	4	98	98	NUM
ftr-336	1874	5	,	,	PUNCT
ftr-336	1874	6	99	99	NUM
ftr-336	1874	7	,	,	PUNCT
ftr-336	1874	8	t.c.m	t.c.m	INTJ
ftr-336	1874	9	.	.	PUNCT
ftr-336	1875	1	(	(	PUNCT
ftr-336	1875	2	ria	ria	PROPN
ftr-336	1875	3	)	)	PUNCT
ftr-336	1875	4	¶	¶	PROPN
ftr-336	1875	5	2003	2003	NUM
ftr-336	1875	6	-	-	SYM
ftr-336	1875	7	214	214	NUM
ftr-336	1875	8	at	at	ADP
ftr-336	1875	9	1147	1147	NUM
ftr-336	1875	10	(	(	PUNCT
ftr-336	1875	11	2003	2003	NUM
ftr-336	1875	12	)	)	PUNCT
ftr-336	1875	13	,	,	PUNCT
ftr-336	1875	14	involved	involve	VERB
ftr-336	1875	15	a	a	DET
ftr-336	1875	16	divorce	divorce	NOUN
ftr-336	1875	17	decree	decree	NOUN
ftr-336	1875	18	-	-	PUNCT
ftr-336	1875	19	mandated	mandate	VERB
ftr-336	1875	20	joint	joint	ADJ
ftr-336	1875	21	return	return	NOUN
ftr-336	1875	22	and	and	CCONJ
ftr-336	1875	23	one	one	NUM
ftr-336	1875	24	issue	issue	NOUN
ftr-336	1875	25	was	be	AUX
ftr-336	1875	26	whether	whether	SCONJ
ftr-336	1875	27	the	the	DET
ftr-336	1875	28	return	return	NOUN
ftr-336	1875	29	was	be	AUX
ftr-336	1875	30	timely	timely	ADJ
ftr-336	1875	31	,	,	PUNCT
ftr-336	1875	32	but	but	CCONJ
ftr-336	1875	33	the	the	DET
ftr-336	1875	34	case	case	NOUN
ftr-336	1875	35	was	be	AUX
ftr-336	1875	36	decided	decide	VERB
ftr-336	1875	37	on	on	ADP
ftr-336	1875	38	other	other	ADJ
ftr-336	1875	39	grounds	ground	NOUN
ftr-336	1875	40	.	.	PUNCT
ftr-336	1876	1	in	in	ADP
ftr-336	1876	2	james	james	PROPN
ftr-336	1876	3	v.	v.	PROPN
ftr-336	1876	4	commissioner	commissioner	PROPN
ftr-336	1876	5	,	,	PUNCT
ftr-336	1876	6	t.c	t.c	PROPN
ftr-336	1876	7	.	.	PROPN
ftr-336	1876	8	summ	summ	PROPN
ftr-336	1876	9	.	.	PUNCT
ftr-336	1877	1	op	op	NOUN
ftr-336	1877	2	.	.	PUNCT
ftr-336	1878	1	2004	2004	NUM
ftr-336	1878	2	-	-	SYM
ftr-336	1878	3	176	176	NUM
ftr-336	1878	4	,	,	PUNCT
ftr-336	1878	5	the	the	DET
ftr-336	1878	6	family	family	NOUN
ftr-336	1878	7	court	court	NOUN
ftr-336	1878	8	required	require	VERB
ftr-336	1878	9	the	the	DET
ftr-336	1878	10	couple	couple	NOUN
ftr-336	1878	11	file	file	VERB
ftr-336	1878	12	separate	separate	ADJ
ftr-336	1878	13	returns	return	NOUN
ftr-336	1878	14	.	.	PUNCT
ftr-336	1879	1	340	340	NUM
ftr-336	1879	2	.	.	PUNCT
ftr-336	1879	3	stergios	stergios	PROPN
ftr-336	1879	4	v.	v.	ADP
ftr-336	1879	5	commissioner	commissioner	PROPN
ftr-336	1879	6	,	,	PUNCT
ftr-336	1879	7	97	97	NUM
ftr-336	1879	8	t.c.m	t.c.m	NOUN
ftr-336	1879	9	.	.	PUNCT
ftr-336	1880	1	(	(	PUNCT
ftr-336	1880	2	cch	cch	NOUN
ftr-336	1880	3	)	)	PUNCT
ftr-336	1880	4	1057	1057	NUM
ftr-336	1880	5	,	,	PUNCT
ftr-336	1880	6	1057	1057	NUM
ftr-336	1880	7	,	,	PUNCT
ftr-336	1880	8	t.c.m	t.c.m	INTJ
ftr-336	1880	9	.	.	PUNCT
ftr-336	1881	1	(	(	PUNCT
ftr-336	1881	2	ria	ria	PROPN
ftr-336	1881	3	)	)	PUNCT
ftr-336	1881	4	¶	¶	PROPN
ftr-336	1881	5	2009	2009	NUM
ftr-336	1881	6	-	-	SYM
ftr-336	1881	7	15	15	NUM
ftr-336	1881	8	at	at	ADP
ftr-336	1881	9	81	81	NUM
ftr-336	1881	10	(	(	PUNCT
ftr-336	1881	11	2009	2009	NUM
ftr-336	1881	12	)	)	PUNCT
ftr-336	1881	13	.	.	PUNCT
ftr-336	1882	1	341	341	NUM
ftr-336	1882	2	.	.	PUNCT
ftr-336	1882	3	see	see	VERB
ftr-336	1882	4	melvyn	melvyn	PROPN
ftr-336	1882	5	b.	b.	PROPN
ftr-336	1882	6	frumkes	frumkes	PROPN
ftr-336	1882	7	,	,	PUNCT
ftr-336	1882	8	equitable	equitable	ADJ
ftr-336	1882	9	distribution	distribution	NOUN
ftr-336	1882	10	of	of	ADP
ftr-336	1882	11	tax	tax	NOUN
ftr-336	1882	12	liabilities	liability	NOUN
ftr-336	1882	13	,	,	PUNCT
ftr-336	1882	14	20	20	NUM
ftr-336	1882	15	j.	j.	PROPN
ftr-336	1882	16	am	am	PROPN
ftr-336	1882	17	.	.	PUNCT
ftr-336	1883	1	acad	acad	PROPN
ftr-336	1883	2	.	.	PUNCT
ftr-336	1884	1	matrim	matrim	PROPN
ftr-336	1884	2	.	.	PUNCT
ftr-336	1885	1	law	law	NOUN
ftr-336	1885	2	.	.	PUNCT
ftr-336	1886	1	179	179	NUM
ftr-336	1886	2	(	(	PUNCT
ftr-336	1886	3	2006	2006	NUM
ftr-336	1886	4	)	)	PUNCT
ftr-336	1886	5	.	.	PUNCT
ftr-336	1887	1	see	see	VERB
ftr-336	1887	2	also	also	ADV
ftr-336	1887	3	williams	williams	PROPN
ftr-336	1887	4	v.	v.	PROPN
ftr-336	1887	5	commissioner	commissioner	PROPN
ftr-336	1887	6	,	,	PUNCT
ftr-336	1887	7	t.c	t.c	PROPN
ftr-336	1887	8	.	.	PROPN
ftr-336	1887	9	summ	summ	PROPN
ftr-336	1887	10	.	.	PUNCT
ftr-336	1888	1	op	op	NOUN
ftr-336	1888	2	.	.	PUNCT
ftr-336	1889	1	2009	2009	NUM
ftr-336	1889	2	-	-	SYM
ftr-336	1889	3	19	19	NUM
ftr-336	1889	4	,	,	PUNCT
ftr-336	1889	5	in	in	ADP
ftr-336	1889	6	which	which	PRON
ftr-336	1889	7	the	the	DET
ftr-336	1889	8	court	court	NOUN
ftr-336	1889	9	reserved	reserve	VERB
ftr-336	1889	10	power	power	NOUN
ftr-336	1889	11	pending	pende	VERB
ftr-336	1889	12	the	the	DET
ftr-336	1889	13	outcome	outcome	NOUN
ftr-336	1889	14	of	of	ADP
ftr-336	1889	15	the	the	DET
ftr-336	1889	16	innocent	innocent	ADJ
ftr-336	1889	17	spouse	spouse	NOUN
ftr-336	1889	18	case	case	NOUN
ftr-336	1889	19	.	.	PUNCT
ftr-336	1890	1	702	702	NUM
ftr-336	1890	2	florid	florid	ADJ
ftr-336	1890	3	tax	tax	NOUN
ftr-336	1890	4	review	review	NOUN
ftr-336	1890	5	[	[	X
ftr-336	1890	6	vol.12:8	vol.12:8	NOUN
ftr-336	1890	7	property	property	NOUN
ftr-336	1890	8	law.342	law.342	NOUN
ftr-336	1890	9	that	that	PRON
ftr-336	1890	10	provides	provide	VERB
ftr-336	1890	11	only	only	ADV
ftr-336	1890	12	limited	limited	ADJ
ftr-336	1890	13	protection	protection	NOUN
ftr-336	1890	14	as	as	ADP
ftr-336	1890	15	,	,	PUNCT
ftr-336	1890	16	depending	depend	VERB
ftr-336	1890	17	on	on	ADP
ftr-336	1890	18	the	the	DET
ftr-336	1890	19	state	state	NOUN
ftr-336	1890	20	,	,	PUNCT
ftr-336	1890	21	separate	separate	ADJ
ftr-336	1890	22	debts	debt	NOUN
ftr-336	1890	23	can	can	AUX
ftr-336	1890	24	be	be	AUX
ftr-336	1890	25	satisfied	satisfied	ADJ
ftr-336	1890	26	from	from	ADP
ftr-336	1890	27	community	community	NOUN
ftr-336	1890	28	property	property	NOUN
ftr-336	1890	29	.	.	PUNCT
ftr-336	1891	1	one	one	NUM
ftr-336	1891	2	community	community	NOUN
ftr-336	1891	3	property	property	NOUN
ftr-336	1891	4	advocate	advocate	NOUN
ftr-336	1891	5	urged	urge	VERB
ftr-336	1891	6	that	that	SCONJ
ftr-336	1891	7	spouses	spouse	NOUN
ftr-336	1891	8	not	not	PART
ftr-336	1891	9	have	have	VERB
ftr-336	1891	10	separate	separate	ADJ
ftr-336	1891	11	taxes	taxis	NOUN
ftr-336	1891	12	come	come	VERB
ftr-336	1891	13	out	out	ADP
ftr-336	1891	14	of	of	ADP
ftr-336	1891	15	community	community	NOUN
ftr-336	1891	16	property.343	property.343	NOUN
ftr-336	1891	17	the	the	DET
ftr-336	1891	18	treasury	treasury	PROPN
ftr-336	1891	19	department	department	PROPN
ftr-336	1891	20	refused	refuse	VERB
ftr-336	1891	21	to	to	PART
ftr-336	1891	22	follow	follow	VERB
ftr-336	1891	23	the	the	DET
ftr-336	1891	24	suggestion,344	suggestion,344	PROPN
ftr-336	1891	25	and	and	CCONJ
ftr-336	1891	26	courts	court	NOUN
ftr-336	1891	27	have	have	AUX
ftr-336	1891	28	agreed	agree	VERB
ftr-336	1891	29	.	.	PUNCT
ftr-336	1892	1	although	although	SCONJ
ftr-336	1892	2	157	157	NUM
ftr-336	1892	3	cases	case	NOUN
ftr-336	1892	4	arose	arise	VERB
ftr-336	1892	5	in	in	ADP
ftr-336	1892	6	community	community	NOUN
ftr-336	1892	7	property	property	NOUN
ftr-336	1892	8	states	state	NOUN
ftr-336	1892	9	,	,	PUNCT
ftr-336	1892	10	only	only	ADV
ftr-336	1892	11	ten	ten	NUM
ftr-336	1892	12	hinged	hinge	VERB
ftr-336	1892	13	on	on	ADP
ftr-336	1892	14	community	community	NOUN
ftr-336	1892	15	property	property	NOUN
ftr-336	1892	16	laws	law	NOUN
ftr-336	1892	17	,	,	PUNCT
ftr-336	1892	18	and	and	CCONJ
ftr-336	1892	19	in	in	ADP
ftr-336	1892	20	all	all	PRON
ftr-336	1892	21	but	but	SCONJ
ftr-336	1892	22	one	one	NUM
ftr-336	1892	23	the	the	DET
ftr-336	1892	24	law	law	NOUN
ftr-336	1892	25	was	be	AUX
ftr-336	1892	26	interpreted	interpret	VERB
ftr-336	1892	27	for	for	ADP
ftr-336	1892	28	the	the	DET
ftr-336	1892	29	benefit	benefit	NOUN
ftr-336	1892	30	of	of	ADP
ftr-336	1892	31	the	the	DET
ftr-336	1892	32	government	government	NOUN
ftr-336	1892	33	.	.	PUNCT
ftr-336	1893	1	for	for	ADP
ftr-336	1893	2	example	example	NOUN
ftr-336	1893	3	,	,	PUNCT
ftr-336	1893	4	in	in	ADP
ftr-336	1893	5	united	united	PROPN
ftr-336	1893	6	states	states	PROPN
ftr-336	1893	7	v.	v.	ADP
ftr-336	1893	8	stolle,345	stolle,345	PROPN
ftr-336	1893	9	the	the	DET
ftr-336	1893	10	district	district	NOUN
ftr-336	1893	11	court	court	NOUN
ftr-336	1893	12	held	hold	VERB
ftr-336	1893	13	that	that	SCONJ
ftr-336	1893	14	under	under	ADP
ftr-336	1893	15	california	california	PROPN
ftr-336	1893	16	community	community	NOUN
ftr-336	1893	17	property	property	NOUN
ftr-336	1893	18	laws	law	NOUN
ftr-336	1893	19	,	,	PUNCT
ftr-336	1893	20	“	"	PUNCT
ftr-336	1893	21	community	community	NOUN
ftr-336	1893	22	property	property	NOUN
ftr-336	1893	23	tax	tax	NOUN
ftr-336	1893	24	is	be	AUX
ftr-336	1893	25	available	available	ADJ
ftr-336	1893	26	to	to	PART
ftr-336	1893	27	satisfy	satisfy	VERB
ftr-336	1893	28	a	a	DET
ftr-336	1893	29	debt	debt	NOUN
ftr-336	1893	30	from	from	ADP
ftr-336	1893	31	either	either	DET
ftr-336	1893	32	spouse	spouse	NOUN
ftr-336	1893	33	,	,	PUNCT
ftr-336	1893	34	even	even	ADV
ftr-336	1893	35	if	if	SCONJ
ftr-336	1893	36	the	the	DET
ftr-336	1893	37	other	other	ADJ
ftr-336	1893	38	spouse	spouse	NOUN
ftr-336	1893	39	is	be	AUX
ftr-336	1893	40	not	not	PART
ftr-336	1893	41	responsible	responsible	ADJ
ftr-336	1893	42	for	for	ADP
ftr-336	1893	43	the	the	DET
ftr-336	1893	44	debt	debt	NOUN
ftr-336	1893	45	.	.	PUNCT
ftr-336	1894	1	”346	”346	ADJ
ftr-336	1894	2	other	other	ADJ
ftr-336	1894	3	state	state	NOUN
ftr-336	1894	4	law	law	NOUN
ftr-336	1894	5	property	property	NOUN
ftr-336	1894	6	rules	rule	NOUN
ftr-336	1894	7	,	,	PUNCT
ftr-336	1894	8	such	such	ADJ
ftr-336	1894	9	as	as	ADP
ftr-336	1894	10	transferee	transferee	PROPN
ftr-336	1894	11	liability	liability	NOUN
ftr-336	1894	12	,	,	PUNCT
ftr-336	1894	13	also	also	ADV
ftr-336	1894	14	apply.347	apply.347	PROPN
ftr-336	1894	15	however	however	ADV
ftr-336	1894	16	,	,	PUNCT
ftr-336	1894	17	courts	court	NOUN
ftr-336	1894	18	have	have	AUX
ftr-336	1894	19	largely	largely	ADV
ftr-336	1894	20	dismissed	dismiss	VERB
ftr-336	1894	21	these	these	DET
ftr-336	1894	22	obligations	obligation	NOUN
ftr-336	1894	23	to	to	ADP
ftr-336	1894	24	the	the	DET
ftr-336	1894	25	advantage	advantage	NOUN
ftr-336	1894	26	of	of	ADP
ftr-336	1894	27	requesting	request	VERB
ftr-336	1894	28	spouses	spouse	NOUN
ftr-336	1894	29	,	,	PUNCT
ftr-336	1894	30	so	so	SCONJ
ftr-336	1894	31	that	that	SCONJ
ftr-336	1894	32	they	they	PRON
ftr-336	1894	33	provide	provide	VERB
ftr-336	1894	34	little	little	ADJ
ftr-336	1894	35	revenue	revenue	NOUN
ftr-336	1894	36	for	for	ADP
ftr-336	1894	37	the	the	DET
ftr-336	1894	38	government.348	government.348	NOUN
ftr-336	1894	39	in	in	ADP
ftr-336	1894	40	this	this	DET
ftr-336	1894	41	sample	sample	NOUN
ftr-336	1894	42	,	,	PUNCT
ftr-336	1894	43	only	only	ADV
ftr-336	1894	44	two	two	NUM
ftr-336	1894	45	cases	case	NOUN
ftr-336	1894	46	involved	involve	VERB
ftr-336	1894	47	transferee	transferee	PROPN
ftr-336	1894	48	liability	liability	NOUN
ftr-336	1894	49	,	,	PUNCT
ftr-336	1894	50	and	and	CCONJ
ftr-336	1894	51	both	both	PRON
ftr-336	1894	52	were	be	AUX
ftr-336	1894	53	resolved	resolve	VERB
ftr-336	1894	54	to	to	ADP
ftr-336	1894	55	the	the	DET
ftr-336	1894	56	advantage	advantage	NOUN
ftr-336	1894	57	of	of	ADP
ftr-336	1894	58	the	the	DET
ftr-336	1894	59	requesting	requesting	NOUN
ftr-336	1894	60	spouse	spouse	NOUN
ftr-336	1894	61	.	.	PUNCT
ftr-336	1895	1	in	in	ADP
ftr-336	1895	2	jones	jones	PROPN
ftr-336	1895	3	v.	v.	PROPN
ftr-336	1895	4	united	united	PROPN
ftr-336	1895	5	states,349	states,349	PROPN
ftr-336	1895	6	a	a	DET
ftr-336	1895	7	couple	couple	NOUN
ftr-336	1895	8	had	have	AUX
ftr-336	1895	9	claimed	claim	VERB
ftr-336	1895	10	substantial	substantial	ADJ
ftr-336	1895	11	losses	loss	NOUN
ftr-336	1895	12	as	as	ADP
ftr-336	1895	13	a	a	DET
ftr-336	1895	14	result	result	NOUN
ftr-336	1895	15	of	of	ADP
ftr-336	1895	16	investments	investment	NOUN
ftr-336	1895	17	in	in	ADP
ftr-336	1895	18	tax	tax	NOUN
ftr-336	1895	19	shelters	shelter	NOUN
ftr-336	1895	20	that	that	PRON
ftr-336	1895	21	were	be	AUX
ftr-336	1895	22	subsequently	subsequently	ADV
ftr-336	1895	23	disallowed	disallow	VERB
ftr-336	1895	24	.	.	PUNCT
ftr-336	1896	1	the	the	DET
ftr-336	1896	2	district	district	NOUN
ftr-336	1896	3	court	court	NOUN
ftr-336	1896	4	ruled	rule	VERB
ftr-336	1896	5	that	that	SCONJ
ftr-336	1896	6	the	the	DET
ftr-336	1896	7	statute	statute	NOUN
ftr-336	1896	8	of	of	ADP
ftr-336	1896	9	limitations	limitation	NOUN
ftr-336	1896	10	for	for	ADP
ftr-336	1896	11	transferee	transferee	PROPN
ftr-336	1896	12	liability	liability	NOUN
ftr-336	1896	13	,	,	PUNCT
ftr-336	1896	14	one	one	NUM
ftr-336	1896	15	year	year	NOUN
ftr-336	1896	16	beyond	beyond	ADP
ftr-336	1896	17	that	that	PRON
ftr-336	1896	18	of	of	ADP
ftr-336	1896	19	the	the	DET
ftr-336	1896	20	taxpayer	taxpayer	NOUN
ftr-336	1896	21	,	,	PUNCT
ftr-336	1896	22	had	have	AUX
ftr-336	1896	23	lapsed	lapse	VERB
ftr-336	1896	24	.	.	PUNCT
ftr-336	1897	1	in	in	ADP
ftr-336	1897	2	united	united	PROPN
ftr-336	1897	3	states	states	PROPN
ftr-336	1897	4	v.	v.	PROPN
ftr-336	1897	5	evans,350	evans,350	PROPN
ftr-336	1897	6	transfers	transfer	NOUN
ftr-336	1897	7	by	by	ADP
ftr-336	1897	8	an	an	DET
ftr-336	1897	9	executrix	executrix	NOUN
ftr-336	1897	10	of	of	ADP
ftr-336	1897	11	her	her	PRON
ftr-336	1897	12	late	late	ADJ
ftr-336	1897	13	husband	husband	NOUN
ftr-336	1897	14	’s	’s	PART
ftr-336	1897	15	property	property	NOUN
ftr-336	1897	16	to	to	ADP
ftr-336	1897	17	her	her	PRON
ftr-336	1897	18	children	child	NOUN
ftr-336	1897	19	were	be	AUX
ftr-336	1897	20	set	set	VERB
ftr-336	1897	21	aside	aside	ADV
ftr-336	1897	22	as	as	ADP
ftr-336	1897	23	fraudulent	fraudulent	ADJ
ftr-336	1897	24	conveyances	conveyance	NOUN
ftr-336	1897	25	;	;	PUNCT
ftr-336	1897	26	however	however	ADV
ftr-336	1897	27	,	,	PUNCT
ftr-336	1897	28	her	her	PRON
ftr-336	1897	29	fiduciary	fiduciary	ADJ
ftr-336	1897	30	liability	liability	NOUN
ftr-336	1897	31	was	be	AUX
ftr-336	1897	32	barred	bar	VERB
ftr-336	1897	33	by	by	ADP
ftr-336	1897	34	res	re	NOUN
ftr-336	1897	35	judicata	judicata	NOUN
ftr-336	1897	36	as	as	ADP
ftr-336	1897	37	a	a	DET
ftr-336	1897	38	result	result	NOUN
ftr-336	1897	39	of	of	ADP
ftr-336	1897	40	an	an	DET
ftr-336	1897	41	earlier	early	ADV
ftr-336	1897	42	ruling	ruling	NOUN
ftr-336	1897	43	insulating	insulate	VERB
ftr-336	1897	44	the	the	DET
ftr-336	1897	45	executrix	executrix	NOUN
ftr-336	1897	46	herself	herself	PRON
ftr-336	1897	47	.	.	PUNCT
ftr-336	1898	1	3	3	X
ftr-336	1898	2	.	.	X
ftr-336	1898	3	intervening	intervene	VERB
ftr-336	1898	4	without	without	ADP
ftr-336	1898	5	debate	debate	NOUN
ftr-336	1898	6	,	,	PUNCT
ftr-336	1898	7	in	in	ADP
ftr-336	1898	8	1998	1998	NUM
ftr-336	1898	9	non	non	ADJ
ftr-336	1898	10	-	-	ADJ
ftr-336	1898	11	requesting	requesting	ADJ
ftr-336	1898	12	spouses	spouse	NOUN
ftr-336	1898	13	were	be	AUX
ftr-336	1898	14	granted	grant	VERB
ftr-336	1898	15	the	the	DET
ftr-336	1898	16	right	right	NOUN
ftr-336	1898	17	to	to	PART
ftr-336	1898	18	participate	participate	VERB
ftr-336	1898	19	in	in	ADP
ftr-336	1898	20	the	the	DET
ftr-336	1898	21	administrative	administrative	ADJ
ftr-336	1898	22	process	process	NOUN
ftr-336	1898	23	and	and	CCONJ
ftr-336	1898	24	to	to	PART
ftr-336	1898	25	intervene	intervene	VERB
ftr-336	1898	26	before	before	ADP
ftr-336	1898	27	the	the	DET
ftr-336	1898	28	tax	tax	NOUN
ftr-336	1898	29	court	court	NOUN
ftr-336	1898	30	in	in	ADP
ftr-336	1898	31	innocent	innocent	ADJ
ftr-336	1898	32	spouse	spouse	NOUN
ftr-336	1898	33	cases	case	NOUN
ftr-336	1898	34	,	,	PUNCT
ftr-336	1898	35	although	although	SCONJ
ftr-336	1898	36	some	some	DET
ftr-336	1898	37	academics	academic	NOUN
ftr-336	1898	38	have	have	VERB
ftr-336	1898	39	since	since	SCONJ
ftr-336	1898	40	342	342	NUM
ftr-336	1898	41	.	.	PUNCT
ftr-336	1899	1	i.r.c	i.r.c	NOUN
ftr-336	1899	2	.	.	PUNCT
ftr-336	1900	1	§	§	PROPN
ftr-336	1900	2	6015(a	6015(a	PROPN
ftr-336	1900	3	)	)	PUNCT
ftr-336	1900	4	.	.	PUNCT
ftr-336	1901	1	343	343	NUM
ftr-336	1901	2	.	.	PUNCT
ftr-336	1902	1	t.d	t.d	PROPN
ftr-336	1902	2	.	.	NOUN
ftr-336	1902	3	9003	9003	NUM
ftr-336	1902	4	,	,	PUNCT
ftr-336	1902	5	supra	supra	PROPN
ftr-336	1902	6	note	note	NOUN
ftr-336	1902	7	128	128	NUM
ftr-336	1902	8	.	.	PUNCT
ftr-336	1902	9	344	344	NUM
ftr-336	1902	10	.	.	PUNCT
ftr-336	1903	1	i	i	PRON
ftr-336	1903	2	d.	d.	PROPN
ftr-336	1903	3	rev	rev	PROPN
ftr-336	1903	4	.	.	PROPN
ftr-336	1904	1	rul	rul	PROPN
ftr-336	1904	2	.	.	PUNCT
ftr-336	1904	3	2004	2004	NUM
ftr-336	1904	4	-	-	SYM
ftr-336	1904	5	74	74	NUM
ftr-336	1904	6	,	,	PUNCT
ftr-336	1904	7	2004	2004	NUM
ftr-336	1904	8	-	-	SYM
ftr-336	1904	9	2	2	NUM
ftr-336	1904	10	c.b	c.b	PROPN
ftr-336	1904	11	.	.	PROPN
ftr-336	1904	12	84	84	NUM
ftr-336	1904	13	,	,	PUNCT
ftr-336	1904	14	85–86	85–86	NUM
ftr-336	1904	15	sets	set	VERB
ftr-336	1904	16	out	out	ADP
ftr-336	1904	17	a	a	DET
ftr-336	1904	18	five	five	NUM
ftr-336	1904	19	-	-	PUNCT
ftr-336	1904	20	step	step	NOUN
ftr-336	1904	21	process	process	NOUN
ftr-336	1904	22	for	for	ADP
ftr-336	1904	23	determining	determine	VERB
ftr-336	1904	24	how	how	SCONJ
ftr-336	1904	25	much	much	ADJ
ftr-336	1904	26	of	of	ADP
ftr-336	1904	27	an	an	DET
ftr-336	1904	28	overpayment	overpayment	NOUN
ftr-336	1904	29	the	the	DET
ftr-336	1904	30	irs	irs	PROPN
ftr-336	1904	31	may	may	AUX
ftr-336	1904	32	apply	apply	VERB
ftr-336	1904	33	against	against	ADP
ftr-336	1904	34	one	one	NUM
ftr-336	1904	35	spouse	spouse	NOUN
ftr-336	1904	36	’s	’s	PART
ftr-336	1904	37	separate	separate	ADJ
ftr-336	1904	38	tax	tax	NOUN
ftr-336	1904	39	liability	liability	NOUN
ftr-336	1904	40	.	.	PUNCT
ftr-336	1905	1	345	345	NUM
ftr-336	1905	2	.	.	X
ftr-336	1906	1	2000	2000	NUM
ftr-336	1906	2	us	us	PROPN
ftr-336	1906	3	dist	dist	NOUN
ftr-336	1906	4	.	.	PUNCT
ftr-336	1907	1	lexis	lexi	VERB
ftr-336	1907	2	5454	5454	NUM
ftr-336	1907	3	at	at	ADP
ftr-336	1907	4	*	*	NUM
ftr-336	1907	5	18	18	NUM
ftr-336	1907	6	(	(	PUNCT
ftr-336	1907	7	c.d	c.d	PROPN
ftr-336	1907	8	.	.	PROPN
ftr-336	1907	9	cal	cal	PROPN
ftr-336	1907	10	.	.	PUNCT
ftr-336	1908	1	march	march	PROPN
ftr-336	1908	2	15	15	NUM
ftr-336	1908	3	,	,	PUNCT
ftr-336	1908	4	2000	2000	NUM
ftr-336	1908	5	)	)	PUNCT
ftr-336	1908	6	.	.	PUNCT
ftr-336	1909	1	346	346	NUM
ftr-336	1909	2	.	.	PUNCT
ftr-336	1910	1	i	i	PRON
ftr-336	1910	2	d.	d.	PROPN
ftr-336	1910	3	347	347	NUM
ftr-336	1910	4	.	.	PUNCT
ftr-336	1911	1	reg	reg	NOUN
ftr-336	1911	2	.	.	PUNCT
ftr-336	1912	1	§	§	PROPN
ftr-336	1912	2	1.6015	1.6015	NUM
ftr-336	1912	3	-	-	PUNCT
ftr-336	1912	4	1(j)(1	1(j)(1	NUM
ftr-336	1912	5	)	)	PUNCT
ftr-336	1912	6	.	.	PUNCT
ftr-336	1913	1	348	348	NUM
ftr-336	1913	2	.	.	PUNCT
ftr-336	1914	1	christian	christian	ADJ
ftr-336	1914	2	,	,	PUNCT
ftr-336	1914	3	joint	joint	ADJ
ftr-336	1914	4	and	and	CCONJ
ftr-336	1914	5	several	several	ADJ
ftr-336	1914	6	liability	liability	NOUN
ftr-336	1914	7	,	,	PUNCT
ftr-336	1914	8	supra	supra	ADJ
ftr-336	1914	9	note	note	NOUN
ftr-336	1914	10	20	20	NUM
ftr-336	1914	11	,	,	PUNCT
ftr-336	1914	12	at	at	ADP
ftr-336	1914	13	592–77	592–77	PROPN
ftr-336	1914	14	;	;	PUNCT
ftr-336	1914	15	beck	beck	NOUN
ftr-336	1914	16	,	,	PUNCT
ftr-336	1914	17	innocent	innocent	ADJ
ftr-336	1914	18	spouse	spouse	NOUN
ftr-336	1914	19	problem	problem	NOUN
ftr-336	1914	20	,	,	PUNCT
ftr-336	1914	21	supra	supra	PROPN
ftr-336	1914	22	note	note	NOUN
ftr-336	1914	23	44	44	NUM
ftr-336	1914	24	,	,	PUNCT
ftr-336	1914	25	at	at	ADP
ftr-336	1914	26	402–08	402–08	NUM
ftr-336	1914	27	.	.	PUNCT
ftr-336	1915	1	349	349	NUM
ftr-336	1915	2	.	.	X
ftr-336	1916	1	322	322	NUM
ftr-336	1916	2	f.	f.	PROPN
ftr-336	1916	3	supp	supp	PROPN
ftr-336	1916	4	.	.	PUNCT
ftr-336	1917	1	2d	2d	PROPN
ftr-336	1917	2	at	at	ADP
ftr-336	1917	3	1026	1026	NUM
ftr-336	1917	4	;	;	PUNCT
ftr-336	1917	5	i.r.c	i.r.c	NOUN
ftr-336	1917	6	.	.	PUNCT
ftr-336	1918	1	§	§	PROPN
ftr-336	1918	2	6901(c)(1	6901(c)(1	NOUN
ftr-336	1918	3	)	)	PUNCT
ftr-336	1918	4	.	.	PUNCT
ftr-336	1919	1	350	350	NUM
ftr-336	1919	2	.	.	X
ftr-336	1920	1	513	513	NUM
ftr-336	1920	2	f.	f.	PROPN
ftr-336	1920	3	supp	supp	PROPN
ftr-336	1920	4	.	.	PUNCT
ftr-336	1921	1	2d	2d	PROPN
ftr-336	1921	2	at	at	ADP
ftr-336	1921	3	834	834	NUM
ftr-336	1921	4	.	.	PUNCT
ftr-336	1921	5	2012	2012	NUM
ftr-336	1921	6	]	]	PUNCT
ftr-336	1921	7	empirical	empirical	ADJ
ftr-336	1921	8	study	study	NOUN
ftr-336	1921	9	of	of	ADP
ftr-336	1921	10	innocent	innocent	ADJ
ftr-336	1921	11	spouse	spouse	NOUN
ftr-336	1921	12	relief	relief	NOUN
ftr-336	1921	13	703	703	NUM
ftr-336	1921	14	questioned	question	VERB
ftr-336	1921	15	the	the	DET
ftr-336	1921	16	wisdom	wisdom	NOUN
ftr-336	1921	17	of	of	ADP
ftr-336	1921	18	allowing	allow	VERB
ftr-336	1921	19	husbands	husband	NOUN
ftr-336	1921	20	to	to	PART
ftr-336	1921	21	intervene.351	intervene.351	VERB
ftr-336	1921	22	more	more	ADJ
ftr-336	1921	23	husbands	husband	NOUN
ftr-336	1921	24	than	than	SCONJ
ftr-336	1921	25	wives	wife	NOUN
ftr-336	1921	26	intervene	intervene	VERB
ftr-336	1921	27	,	,	PUNCT
ftr-336	1921	28	as	as	SCONJ
ftr-336	1921	29	shown	show	VERB
ftr-336	1921	30	in	in	ADP
ftr-336	1921	31	the	the	DET
ftr-336	1921	32	following	follow	VERB
ftr-336	1921	33	chart	chart	NOUN
ftr-336	1921	34	.	.	PUNCT
ftr-336	1922	1	in	in	ADP
ftr-336	1922	2	the	the	DET
ftr-336	1922	3	chart	chart	NOUN
ftr-336	1922	4	,	,	PUNCT
ftr-336	1922	5	a	a	DET
ftr-336	1922	6	win	win	NOUN
ftr-336	1922	7	by	by	ADP
ftr-336	1922	8	the	the	DET
ftr-336	1922	9	government	government	NOUN
ftr-336	1922	10	against	against	ADP
ftr-336	1922	11	the	the	DET
ftr-336	1922	12	requesting	request	VERB
ftr-336	1922	13	spouse	spouse	NOUN
ftr-336	1922	14	was	be	AUX
ftr-336	1922	15	counted	count	VERB
ftr-336	1922	16	as	as	ADP
ftr-336	1922	17	a	a	DET
ftr-336	1922	18	win	win	NOUN
ftr-336	1922	19	for	for	ADP
ftr-336	1922	20	the	the	DET
ftr-336	1922	21	intervening	intervene	VERB
ftr-336	1922	22	spouse	spouse	NOUN
ftr-336	1922	23	unless	unless	SCONJ
ftr-336	1922	24	the	the	DET
ftr-336	1922	25	intervening	intervene	VERB
ftr-336	1922	26	spouse	spouse	NOUN
ftr-336	1922	27	intervened	intervene	VERB
ftr-336	1922	28	on	on	ADP
ftr-336	1922	29	behalf	behalf	NOUN
ftr-336	1922	30	of	of	ADP
ftr-336	1922	31	the	the	DET
ftr-336	1922	32	requesting	request	VERB
ftr-336	1922	33	spouse.352	spouse.352	ADJ
ftr-336	1922	34	intervenors	intervenor	NOUN
ftr-336	1922	35	total	total	ADJ
ftr-336	1922	36	cases	case	NOUN
ftr-336	1922	37	intervened	intervene	VERB
ftr-336	1922	38	when	when	SCONJ
ftr-336	1922	39	government	government	NOUN
ftr-336	1922	40	conceded	conceded	AUX
ftr-336	1922	41	intervened	intervene	VERB
ftr-336	1922	42	on	on	ADP
ftr-336	1922	43	behalf	behalf	NOUN
ftr-336	1922	44	of	of	ADP
ftr-336	1922	45	requesting	request	VERB
ftr-336	1922	46	spouse	spouse	NOUN
ftr-336	1922	47	interven	interven	NOUN
ftr-336	1922	48	or	or	CCONJ
ftr-336	1922	49	won	win	VERB
ftr-336	1922	50	husband	husband	NOUN
ftr-336	1922	51	as	as	ADP
ftr-336	1922	52	intervenor	intervenor	NOUN
ftr-336	1922	53	61353	61353	NUM
ftr-336	1922	54	20	20	NUM
ftr-336	1922	55	4	4	NUM
ftr-336	1922	56	25	25	NUM
ftr-336	1922	57	wife	wife	NOUN
ftr-336	1922	58	as	as	ADP
ftr-336	1922	59	intervenor	intervenor	NOUN
ftr-336	1922	60	21	21	NUM
ftr-336	1922	61	2	2	NUM
ftr-336	1922	62	0	0	NUM
ftr-336	1922	63	13	13	NUM
ftr-336	1922	64	in	in	ADP
ftr-336	1922	65	eighty	eighty	NUM
ftr-336	1922	66	-	-	PUNCT
ftr-336	1922	67	two	two	NUM
ftr-336	1922	68	of	of	ADP
ftr-336	1922	69	the	the	DET
ftr-336	1922	70	444	444	NUM
ftr-336	1922	71	section	section	NOUN
ftr-336	1922	72	6015	6015	NUM
ftr-336	1922	73	cases	case	NOUN
ftr-336	1922	74	,	,	PUNCT
ftr-336	1922	75	or	or	CCONJ
ftr-336	1922	76	18.5	18.5	NUM
ftr-336	1922	77	percent	percent	NOUN
ftr-336	1922	78	,	,	PUNCT
ftr-336	1922	79	the	the	DET
ftr-336	1922	80	nonrequesting	nonrequesting	NOUN
ftr-336	1922	81	spouse	spouse	NOUN
ftr-336	1922	82	intervened	intervene	VERB
ftr-336	1922	83	;	;	PUNCT
ftr-336	1922	84	43.6	43.6	NUM
ftr-336	1922	85	percent	percent	NOUN
ftr-336	1922	86	of	of	ADP
ftr-336	1922	87	the	the	DET
ftr-336	1922	88	time	time	NOUN
ftr-336	1922	89	an	an	DET
ftr-336	1922	90	intervenor	intervenor	NOUN
ftr-336	1922	91	opposed	oppose	VERB
ftr-336	1922	92	relief	relief	NOUN
ftr-336	1922	93	,	,	PUNCT
ftr-336	1922	94	the	the	DET
ftr-336	1922	95	intervenor	intervenor	NOUN
ftr-336	1922	96	won.354	won.354	NOUN
ftr-336	1922	97	husbands	husband	NOUN
ftr-336	1922	98	won	win	VERB
ftr-336	1922	99	41.0	41.0	NUM
ftr-336	1922	100	percent	percent	NOUN
ftr-336	1922	101	of	of	ADP
ftr-336	1922	102	the	the	DET
ftr-336	1922	103	time	time	NOUN
ftr-336	1922	104	they	they	PRON
ftr-336	1922	105	intervened	intervene	VERB
ftr-336	1922	106	while	while	SCONJ
ftr-336	1922	107	wives	wife	NOUN
ftr-336	1922	108	won	win	VERB
ftr-336	1922	109	61.9	61.9	NUM
ftr-336	1922	110	percent	percent	NOUN
ftr-336	1922	111	,	,	PUNCT
ftr-336	1922	112	in	in	ADP
ftr-336	1922	113	part	part	NOUN
ftr-336	1922	114	because	because	SCONJ
ftr-336	1922	115	husbands	husband	NOUN
ftr-336	1922	116	were	be	AUX
ftr-336	1922	117	much	much	ADV
ftr-336	1922	118	more	more	ADV
ftr-336	1922	119	likely	likely	ADJ
ftr-336	1922	120	(	(	PUNCT
ftr-336	1922	121	90.9	90.9	NUM
ftr-336	1922	122	percent	percent	NOUN
ftr-336	1922	123	)	)	PUNCT
ftr-336	1922	124	to	to	PART
ftr-336	1922	125	intervene	intervene	VERB
ftr-336	1922	126	when	when	SCONJ
ftr-336	1922	127	the	the	DET
ftr-336	1922	128	government	government	NOUN
ftr-336	1922	129	conceded	concede	VERB
ftr-336	1922	130	relief	relief	NOUN
ftr-336	1922	131	to	to	ADP
ftr-336	1922	132	the	the	DET
ftr-336	1922	133	other	other	ADJ
ftr-336	1922	134	spouse	spouse	NOUN
ftr-336	1922	135	.	.	PUNCT
ftr-336	1923	1	four	four	NUM
ftr-336	1923	2	husbands	husband	NOUN
ftr-336	1923	3	(	(	PUNCT
ftr-336	1923	4	in	in	ADP
ftr-336	1923	5	five	five	NUM
ftr-336	1923	6	cases	case	NOUN
ftr-336	1923	7	)	)	PUNCT
ftr-336	1923	8	intervened	intervene	VERB
ftr-336	1923	9	on	on	ADP
ftr-336	1923	10	behalf	behalf	NOUN
ftr-336	1923	11	of	of	ADP
ftr-336	1923	12	a	a	DET
ftr-336	1923	13	former	former	ADJ
ftr-336	1923	14	spouse	spouse	NOUN
ftr-336	1923	15	.	.	PUNCT
ftr-336	1924	1	excluding	exclude	VERB
ftr-336	1924	2	cases	case	NOUN
ftr-336	1924	3	where	where	SCONJ
ftr-336	1924	4	the	the	DET
ftr-336	1924	5	government	government	NOUN
ftr-336	1924	6	conceded	concede	VERB
ftr-336	1924	7	relief	relief	NOUN
ftr-336	1924	8	or	or	CCONJ
ftr-336	1924	9	intervention	intervention	NOUN
ftr-336	1924	10	was	be	AUX
ftr-336	1924	11	on	on	ADP
ftr-336	1924	12	behalf	behalf	NOUN
ftr-336	1924	13	of	of	ADP
ftr-336	1924	14	the	the	DET
ftr-336	1924	15	requesting	requesting	NOUN
ftr-336	1924	16	spouse	spouse	NOUN
ftr-336	1924	17	,	,	PUNCT
ftr-336	1924	18	husbands	husband	NOUN
ftr-336	1924	19	won	win	VERB
ftr-336	1924	20	as	as	ADP
ftr-336	1924	21	intervenors	intervenor	NOUN
ftr-336	1924	22	56.8	56.8	NUM
ftr-336	1924	23	percent	percent	NOUN
ftr-336	1924	24	of	of	ADP
ftr-336	1924	25	the	the	DET
ftr-336	1924	26	cases	case	NOUN
ftr-336	1924	27	.	.	PUNCT
ftr-336	1925	1	the	the	DET
ftr-336	1925	2	number	number	NOUN
ftr-336	1925	3	of	of	ADP
ftr-336	1925	4	cases	case	NOUN
ftr-336	1925	5	with	with	ADP
ftr-336	1925	6	intervenors	intervenor	NOUN
ftr-336	1925	7	is	be	AUX
ftr-336	1925	8	limited	limit	VERB
ftr-336	1925	9	because	because	SCONJ
ftr-336	1925	10	section	section	NOUN
ftr-336	1925	11	6015	6015	NUM
ftr-336	1925	12	does	do	AUX
ftr-336	1925	13	not	not	PART
ftr-336	1925	14	grant	grant	VERB
ftr-336	1925	15	the	the	DET
ftr-336	1925	16	tax	tax	NOUN
ftr-336	1925	17	court	court	NOUN
ftr-336	1925	18	jurisdiction	jurisdiction	NOUN
ftr-336	1925	19	over	over	ADP
ftr-336	1925	20	non	non	ADJ
ftr-336	1925	21	-	-	ADJ
ftr-336	1925	22	requesting	requesting	ADJ
ftr-336	1925	23	spouses	spouse	NOUN
ftr-336	1925	24	’	'	PUNCT
ftr-336	1925	25	petitions	petition	NOUN
ftr-336	1925	26	to	to	PART
ftr-336	1925	27	review	review	VERB
ftr-336	1925	28	grants	grant	NOUN
ftr-336	1925	29	of	of	ADP
ftr-336	1925	30	relief	relief	NOUN
ftr-336	1925	31	by	by	ADP
ftr-336	1925	32	the	the	DET
ftr-336	1925	33	irs	irs	PROPN
ftr-336	1925	34	unless	unless	SCONJ
ftr-336	1925	35	they	they	PRON
ftr-336	1925	36	are	be	AUX
ftr-336	1925	37	appealed	appeal	VERB
ftr-336	1925	38	by	by	ADP
ftr-336	1925	39	the	the	DET
ftr-336	1925	40	requesting	request	VERB
ftr-336	1925	41	spouse	spouse	NOUN
ftr-336	1925	42	to	to	ADP
ftr-336	1925	43	the	the	DET
ftr-336	1925	44	courts	court	NOUN
ftr-336	1925	45	.	.	PUNCT
ftr-336	1926	1	thus	thus	ADV
ftr-336	1926	2	,	,	PUNCT
ftr-336	1926	3	in	in	ADP
ftr-336	1926	4	all	all	DET
ftr-336	1926	5	cases	case	NOUN
ftr-336	1926	6	where	where	SCONJ
ftr-336	1926	7	the	the	DET
ftr-336	1926	8	intervenor	intervenor	NOUN
ftr-336	1926	9	sought	seek	VERB
ftr-336	1926	10	an	an	DET
ftr-336	1926	11	appeal	appeal	NOUN
ftr-336	1926	12	,	,	PUNCT
ftr-336	1926	13	the	the	DET
ftr-336	1926	14	court	court	NOUN
ftr-336	1926	15	denied	deny	VERB
ftr-336	1926	16	jurisdiction	jurisdiction	NOUN
ftr-336	1926	17	.	.	PUNCT
ftr-336	1927	1	however	however	ADV
ftr-336	1927	2	,	,	PUNCT
ftr-336	1927	3	the	the	DET
ftr-336	1927	4	irs	irs	PROPN
ftr-336	1927	5	can	can	AUX
ftr-336	1927	6	not	not	PART
ftr-336	1927	7	351	351	NUM
ftr-336	1927	8	.	.	PUNCT
ftr-336	1927	9	i.r.c	i.r.c	NOUN
ftr-336	1927	10	.	.	PUNCT
ftr-336	1928	1	§	§	NOUN
ftr-336	1928	2	6015(h)(2	6015(h)(2	NOUN
ftr-336	1928	3	)	)	PUNCT
ftr-336	1928	4	,	,	PUNCT
ftr-336	1928	5	(	(	PUNCT
ftr-336	1928	6	e)(4	e)(4	NUM
ftr-336	1928	7	)	)	PUNCT
ftr-336	1928	8	;	;	PUNCT
ftr-336	1928	9	beck	beck	NOUN
ftr-336	1928	10	,	,	PUNCT
ftr-336	1928	11	failure	failure	NOUN
ftr-336	1928	12	,	,	PUNCT
ftr-336	1928	13	supra	supra	ADJ
ftr-336	1928	14	note	note	NOUN
ftr-336	1928	15	20	20	NUM
ftr-336	1928	16	,	,	PUNCT
ftr-336	1928	17	at	at	ADP
ftr-336	1928	18	950	950	NUM
ftr-336	1928	19	.	.	PUNCT
ftr-336	1929	1	for	for	ADP
ftr-336	1929	2	a	a	DET
ftr-336	1929	3	discussion	discussion	NOUN
ftr-336	1929	4	of	of	ADP
ftr-336	1929	5	the	the	DET
ftr-336	1929	6	rights	right	NOUN
ftr-336	1929	7	of	of	ADP
ftr-336	1929	8	intervening	intervene	VERB
ftr-336	1929	9	(	(	PUNCT
ftr-336	1929	10	and	and	CCONJ
ftr-336	1929	11	participating	participate	VERB
ftr-336	1929	12	)	)	PUNCT
ftr-336	1929	13	spouses	spouse	NOUN
ftr-336	1929	14	see	see	VERB
ftr-336	1929	15	rule	rule	NOUN
ftr-336	1929	16	325	325	NUM
ftr-336	1929	17	,	,	PUNCT
ftr-336	1929	18	supra	supra	PROPN
ftr-336	1929	19	note	note	NOUN
ftr-336	1929	20	295	295	NUM
ftr-336	1929	21	.	.	PUNCT
ftr-336	1930	1	see	see	AUX
ftr-336	1930	2	also	also	ADV
ftr-336	1930	3	rev	rev	VERB
ftr-336	1930	4	.	.	PROPN
ftr-336	1930	5	proc	proc	PROPN
ftr-336	1930	6	.	.	PUNCT
ftr-336	1931	1	2003	2003	NUM
ftr-336	1931	2	-	-	SYM
ftr-336	1931	3	19	19	NUM
ftr-336	1931	4	,	,	PUNCT
ftr-336	1931	5	2003	2003	NUM
ftr-336	1931	6	-	-	SYM
ftr-336	1931	7	1	1	NUM
ftr-336	1931	8	c.b	c.b	PROPN
ftr-336	1931	9	.	.	PROPN
ftr-336	1931	10	371	371	NUM
ftr-336	1931	11	.	.	PUNCT
ftr-336	1931	12	352	352	NUM
ftr-336	1931	13	.	.	PUNCT
ftr-336	1932	1	in	in	ADP
ftr-336	1932	2	only	only	ADV
ftr-336	1932	3	three	three	NUM
ftr-336	1932	4	cases	case	NOUN
ftr-336	1932	5	did	do	VERB
ftr-336	1932	6	the	the	DET
ftr-336	1932	7	intervening	intervene	VERB
ftr-336	1932	8	spouse	spouse	NOUN
ftr-336	1932	9	win	win	NOUN
ftr-336	1932	10	without	without	ADP
ftr-336	1932	11	a	a	DET
ftr-336	1932	12	government	government	NOUN
ftr-336	1932	13	victory	victory	NOUN
ftr-336	1932	14	,	,	PUNCT
ftr-336	1932	15	and	and	CCONJ
ftr-336	1932	16	in	in	ADP
ftr-336	1932	17	each	each	PRON
ftr-336	1932	18	of	of	ADP
ftr-336	1932	19	those	those	DET
ftr-336	1932	20	cases	case	NOUN
ftr-336	1932	21	the	the	DET
ftr-336	1932	22	spouse	spouse	NOUN
ftr-336	1932	23	won	win	VERB
ftr-336	1932	24	the	the	DET
ftr-336	1932	25	right	right	NOUN
ftr-336	1932	26	to	to	PART
ftr-336	1932	27	intervene	intervene	VERB
ftr-336	1932	28	.	.	PUNCT
ftr-336	1933	1	353	353	NUM
ftr-336	1933	2	.	.	PUNCT
ftr-336	1934	1	there	there	PRON
ftr-336	1934	2	are	be	VERB
ftr-336	1934	3	three	three	NUM
ftr-336	1934	4	cases	case	NOUN
ftr-336	1934	5	for	for	ADP
ftr-336	1934	6	which	which	PRON
ftr-336	1934	7	is	be	AUX
ftr-336	1934	8	it	it	PRON
ftr-336	1934	9	is	be	AUX
ftr-336	1934	10	impossible	impossible	ADJ
ftr-336	1934	11	to	to	PART
ftr-336	1934	12	confirm	confirm	VERB
ftr-336	1934	13	if	if	SCONJ
ftr-336	1934	14	the	the	DET
ftr-336	1934	15	intervenor	intervenor	NOUN
ftr-336	1934	16	intervened	intervene	VERB
ftr-336	1934	17	on	on	ADP
ftr-336	1934	18	behalf	behalf	NOUN
ftr-336	1934	19	of	of	ADP
ftr-336	1934	20	or	or	CCONJ
ftr-336	1934	21	against	against	ADP
ftr-336	1934	22	the	the	DET
ftr-336	1934	23	requesting	request	VERB
ftr-336	1934	24	spouse	spouse	NOUN
ftr-336	1934	25	;	;	PUNCT
ftr-336	1934	26	however	however	ADV
ftr-336	1934	27	,	,	PUNCT
ftr-336	1934	28	in	in	ADP
ftr-336	1934	29	one	one	NUM
ftr-336	1934	30	the	the	DET
ftr-336	1934	31	spouses	spouse	NOUN
ftr-336	1934	32	remained	remain	VERB
ftr-336	1934	33	married	married	ADJ
ftr-336	1934	34	.	.	PUNCT
ftr-336	1935	1	354	354	NUM
ftr-336	1935	2	.	.	PUNCT
ftr-336	1936	1	these	these	DET
ftr-336	1936	2	results	result	NOUN
ftr-336	1936	3	differ	differ	VERB
ftr-336	1936	4	from	from	ADP
ftr-336	1936	5	those	those	PRON
ftr-336	1936	6	found	find	VERB
ftr-336	1936	7	by	by	ADP
ftr-336	1936	8	trexler	trexler	NOUN
ftr-336	1936	9	,	,	PUNCT
ftr-336	1936	10	contesting	contest	VERB
ftr-336	1936	11	,	,	PUNCT
ftr-336	1936	12	supra	supra	PROPN
ftr-336	1936	13	note	note	PROPN
ftr-336	1936	14	67	67	NUM
ftr-336	1936	15	,	,	PUNCT
ftr-336	1936	16	who	who	PRON
ftr-336	1936	17	only	only	ADV
ftr-336	1936	18	looks	look	VERB
ftr-336	1936	19	at	at	ADP
ftr-336	1936	20	cases	case	NOUN
ftr-336	1936	21	decided	decide	VERB
ftr-336	1936	22	on	on	ADP
ftr-336	1936	23	the	the	DET
ftr-336	1936	24	merits	merit	NOUN
ftr-336	1936	25	.	.	PUNCT
ftr-336	1937	1	see	see	VERB
ftr-336	1937	2	text	text	NOUN
ftr-336	1937	3	supra	supra	PROPN
ftr-336	1937	4	page	page	NOUN
ftr-336	1937	5	20	20	NUM
ftr-336	1937	6	.	.	PUNCT
ftr-336	1938	1	704	704	NUM
ftr-336	1938	2	florid	florid	ADJ
ftr-336	1938	3	tax	tax	NOUN
ftr-336	1938	4	review	review	NOUN
ftr-336	1938	5	[	[	X
ftr-336	1938	6	vol.12:8	vol.12:8	NOUN
ftr-336	1938	7	settle	settle	VERB
ftr-336	1938	8	a	a	DET
ftr-336	1938	9	case	case	NOUN
ftr-336	1938	10	once	once	ADV
ftr-336	1938	11	a	a	DET
ftr-336	1938	12	requesting	request	VERB
ftr-336	1938	13	spouse	spouse	NOUN
ftr-336	1938	14	files	file	NOUN
ftr-336	1938	15	a	a	DET
ftr-336	1938	16	petition	petition	NOUN
ftr-336	1938	17	in	in	ADP
ftr-336	1938	18	the	the	DET
ftr-336	1938	19	tax	tax	NOUN
ftr-336	1938	20	court	court	NOUN
ftr-336	1938	21	unless	unless	SCONJ
ftr-336	1938	22	the	the	DET
ftr-336	1938	23	non	non	ADJ
ftr-336	1938	24	-	-	ADJ
ftr-336	1938	25	requesting	requesting	ADJ
ftr-336	1938	26	spouse	spouse	NOUN
ftr-336	1938	27	agrees.355	agrees.355	PRON
ftr-336	1938	28	the	the	DET
ftr-336	1938	29	justification	justification	NOUN
ftr-336	1938	30	given	give	VERB
ftr-336	1938	31	by	by	ADP
ftr-336	1938	32	the	the	DET
ftr-336	1938	33	courts	court	NOUN
ftr-336	1938	34	for	for	ADP
ftr-336	1938	35	denying	deny	VERB
ftr-336	1938	36	jurisdiction	jurisdiction	NOUN
ftr-336	1938	37	(	(	PUNCT
ftr-336	1938	38	in	in	ADP
ftr-336	1938	39	addition	addition	NOUN
ftr-336	1938	40	to	to	ADP
ftr-336	1938	41	the	the	DET
ftr-336	1938	42	lack	lack	NOUN
ftr-336	1938	43	of	of	ADP
ftr-336	1938	44	statutory	statutory	ADJ
ftr-336	1938	45	authority	authority	NOUN
ftr-336	1938	46	)	)	PUNCT
ftr-336	1938	47	is	be	AUX
ftr-336	1938	48	that	that	SCONJ
ftr-336	1938	49	spouses	spouse	NOUN
ftr-336	1938	50	who	who	PRON
ftr-336	1938	51	file	file	VERB
ftr-336	1938	52	joint	joint	ADJ
ftr-336	1938	53	returns	return	NOUN
ftr-336	1938	54	are	be	AUX
ftr-336	1938	55	jointly	jointly	ADV
ftr-336	1938	56	and	and	CCONJ
ftr-336	1938	57	severally	severally	ADV
ftr-336	1938	58	liable	liable	ADJ
ftr-336	1938	59	for	for	ADP
ftr-336	1938	60	the	the	DET
ftr-336	1938	61	entire	entire	ADJ
ftr-336	1938	62	liability.356	liability.356	NOUN
ftr-336	1938	63	therefore	therefore	ADV
ftr-336	1938	64	,	,	PUNCT
ftr-336	1938	65	intervenors	intervenor	NOUN
ftr-336	1938	66	suffer	suffer	VERB
ftr-336	1938	67	no	no	DET
ftr-336	1938	68	actual	actual	ADJ
ftr-336	1938	69	harm	harm	NOUN
ftr-336	1938	70	when	when	SCONJ
ftr-336	1938	71	the	the	DET
ftr-336	1938	72	other	other	ADJ
ftr-336	1938	73	spouse	spouse	NOUN
ftr-336	1938	74	is	be	AUX
ftr-336	1938	75	granted	grant	VERB
ftr-336	1938	76	relief	relief	NOUN
ftr-336	1938	77	.	.	PUNCT
ftr-336	1939	1	for	for	ADP
ftr-336	1939	2	example	example	NOUN
ftr-336	1939	3	,	,	PUNCT
ftr-336	1939	4	in	in	ADP
ftr-336	1939	5	maier	maier	PROPN
ftr-336	1939	6	v.	v.	ADP
ftr-336	1939	7	commissioner,357	commissioner,357	PRON
ftr-336	1939	8	when	when	SCONJ
ftr-336	1939	9	a	a	DET
ftr-336	1939	10	new	new	PROPN
ftr-336	1939	11	york	york	PROPN
ftr-336	1939	12	divorce	divorce	NOUN
ftr-336	1939	13	decree	decree	NOUN
ftr-336	1939	14	stipulated	stipulate	VERB
ftr-336	1939	15	that	that	SCONJ
ftr-336	1939	16	both	both	DET
ftr-336	1939	17	spouses	spouse	NOUN
ftr-336	1939	18	remain	remain	VERB
ftr-336	1939	19	liable	liable	ADJ
ftr-336	1939	20	for	for	ADP
ftr-336	1939	21	all	all	DET
ftr-336	1939	22	taxes	taxis	NOUN
ftr-336	1939	23	due	due	ADJ
ftr-336	1939	24	but	but	CCONJ
ftr-336	1939	25	the	the	DET
ftr-336	1939	26	irs	irs	PROPN
ftr-336	1939	27	granted	grant	VERB
ftr-336	1939	28	the	the	DET
ftr-336	1939	29	wife	wife	NOUN
ftr-336	1939	30	relief	relief	NOUN
ftr-336	1939	31	,	,	PUNCT
ftr-336	1939	32	the	the	DET
ftr-336	1939	33	court	court	NOUN
ftr-336	1939	34	held	hold	VERB
ftr-336	1939	35	,	,	PUNCT
ftr-336	1939	36	“	"	PUNCT
ftr-336	1939	37	to	to	ADP
ftr-336	1939	38	the	the	DET
ftr-336	1939	39	extent	extent	NOUN
ftr-336	1939	40	that	that	DET
ftr-336	1939	41	petitioner	petitioner	NOUN
ftr-336	1939	42	believes	believe	VERB
ftr-336	1939	43	that	that	SCONJ
ftr-336	1939	44	he	he	PRON
ftr-336	1939	45	has	have	AUX
ftr-336	1939	46	suffered	suffer	VERB
ftr-336	1939	47	an	an	DET
ftr-336	1939	48	injustice	injustice	NOUN
ftr-336	1939	49	due	due	ADP
ftr-336	1939	50	to	to	ADP
ftr-336	1939	51	a	a	DET
ftr-336	1939	52	flaw	flaw	NOUN
ftr-336	1939	53	in	in	ADP
ftr-336	1939	54	the	the	DET
ftr-336	1939	55	controlling	control	VERB
ftr-336	1939	56	statutory	statutory	ADJ
ftr-336	1939	57	provisions	provision	NOUN
ftr-336	1939	58	,	,	PUNCT
ftr-336	1939	59	his	his	PRON
ftr-336	1939	60	recourse	recourse	NOUN
ftr-336	1939	61	may	may	AUX
ftr-336	1939	62	be	be	AUX
ftr-336	1939	63	to	to	PART
ftr-336	1939	64	seek	seek	VERB
ftr-336	1939	65	a	a	DET
ftr-336	1939	66	legislative	legislative	ADJ
ftr-336	1939	67	remedy	remedy	NOUN
ftr-336	1939	68	.	.	PUNCT
ftr-336	1940	1	”358	”358	NOUN
ftr-336	1940	2	in	in	ADP
ftr-336	1940	3	twenty	twenty	NUM
ftr-336	1940	4	-	-	PUNCT
ftr-336	1940	5	two	two	NUM
ftr-336	1940	6	of	of	ADP
ftr-336	1940	7	the	the	DET
ftr-336	1940	8	cases	case	NOUN
ftr-336	1940	9	involving	involve	VERB
ftr-336	1940	10	intervenors	intervenor	NOUN
ftr-336	1940	11	,	,	PUNCT
ftr-336	1940	12	or	or	CCONJ
ftr-336	1940	13	26.8	26.8	NUM
ftr-336	1940	14	percent	percent	NOUN
ftr-336	1940	15	,	,	PUNCT
ftr-336	1940	16	the	the	DET
ftr-336	1940	17	irs	irs	PROPN
ftr-336	1940	18	had	have	AUX
ftr-336	1940	19	already	already	ADV
ftr-336	1940	20	conceded	concede	VERB
ftr-336	1940	21	relief	relief	NOUN
ftr-336	1940	22	to	to	ADP
ftr-336	1940	23	the	the	DET
ftr-336	1940	24	requesting	request	VERB
ftr-336	1940	25	spouse	spouse	NOUN
ftr-336	1940	26	by	by	ADP
ftr-336	1940	27	the	the	DET
ftr-336	1940	28	time	time	NOUN
ftr-336	1940	29	of	of	ADP
ftr-336	1940	30	the	the	DET
ftr-336	1940	31	trial	trial	NOUN
ftr-336	1940	32	but	but	CCONJ
ftr-336	1940	33	the	the	DET
ftr-336	1940	34	intervenor	intervenor	NOUN
ftr-336	1940	35	nonetheless	nonetheless	ADV
ftr-336	1940	36	appealed	appeal	VERB
ftr-336	1940	37	.	.	PUNCT
ftr-336	1941	1	the	the	DET
ftr-336	1941	2	intervenor	intervenor	NOUN
ftr-336	1941	3	lost	lose	VERB
ftr-336	1941	4	every	every	DET
ftr-336	1941	5	time	time	NOUN
ftr-336	1941	6	.	.	PUNCT
ftr-336	1942	1	after	after	ADP
ftr-336	1942	2	villela	villela	PROPN
ftr-336	1942	3	-	-	PUNCT
ftr-336	1942	4	willcox	willcox	PROPN
ftr-336	1943	1	v.	v.	CCONJ
ftr-336	1943	2	commissioner,359	commissioner,359	PROPN
ftr-336	1943	3	it	it	PRON
ftr-336	1943	4	is	be	AUX
ftr-336	1943	5	questionable	questionable	ADJ
ftr-336	1943	6	whether	whether	SCONJ
ftr-336	1943	7	an	an	DET
ftr-336	1943	8	intervenor	intervenor	NOUN
ftr-336	1943	9	can	can	AUX
ftr-336	1943	10	prevail	prevail	VERB
ftr-336	1943	11	once	once	SCONJ
ftr-336	1943	12	the	the	DET
ftr-336	1943	13	government	government	NOUN
ftr-336	1943	14	concedes	concede	VERB
ftr-336	1943	15	relief	relief	NOUN
ftr-336	1943	16	,	,	PUNCT
ftr-336	1943	17	despite	despite	SCONJ
ftr-336	1943	18	the	the	DET
ftr-336	1943	19	court	court	NOUN
ftr-336	1943	20	’s	’s	PART
ftr-336	1943	21	assurance	assurance	NOUN
ftr-336	1943	22	that	that	SCONJ
ftr-336	1943	23	“	"	PUNCT
ftr-336	1943	24	[	[	X
ftr-336	1943	25	u]nder	u]nder	ADP
ftr-336	1943	26	appropriate	appropriate	ADJ
ftr-336	1943	27	circumstances	circumstance	NOUN
ftr-336	1943	28	,	,	PUNCT
ftr-336	1943	29	we	we	PRON
ftr-336	1943	30	would	would	AUX
ftr-336	1943	31	not	not	PART
ftr-336	1943	32	be	be	AUX
ftr-336	1943	33	reluctant	reluctant	ADJ
ftr-336	1943	34	to	to	PART
ftr-336	1943	35	deny	deny	VERB
ftr-336	1943	36	section	section	NOUN
ftr-336	1943	37	6015(c	6015(c	NOUN
ftr-336	1943	38	)	)	PUNCT
ftr-336	1943	39	relief	relief	NOUN
ftr-336	1943	40	to	to	ADP
ftr-336	1943	41	a	a	DET
ftr-336	1943	42	requesting	request	VERB
ftr-336	1943	43	spouse	spouse	NOUN
ftr-336	1943	44	if	if	SCONJ
ftr-336	1943	45	evidence	evidence	NOUN
ftr-336	1943	46	offered	offer	VERB
ftr-336	1943	47	by	by	ADP
ftr-336	1943	48	an	an	DET
ftr-336	1943	49	intervenor	intervenor	NOUN
ftr-336	1943	50	,	,	PUNCT
ftr-336	1943	51	rather	rather	ADV
ftr-336	1943	52	than	than	ADP
ftr-336	1943	53	the	the	DET
ftr-336	1943	54	commissioner	commissioner	NOUN
ftr-336	1943	55	,	,	PUNCT
ftr-336	1943	56	demonstrated	demonstrate	VERB
ftr-336	1943	57	that	that	SCONJ
ftr-336	1943	58	such	such	ADJ
ftr-336	1943	59	relief	relief	NOUN
ftr-336	1943	60	was	be	AUX
ftr-336	1943	61	unavailable	unavailable	ADJ
ftr-336	1943	62	because	because	SCONJ
ftr-336	1943	63	of	of	ADP
ftr-336	1943	64	the	the	DET
ftr-336	1943	65	requesting	request	VERB
ftr-336	1943	66	spouse	spouse	NOUN
ftr-336	1943	67	’s	’s	PART
ftr-336	1943	68	‘	'	PUNCT
ftr-336	1943	69	actual	actual	ADJ
ftr-336	1943	70	knowledge	knowledge	NOUN
ftr-336	1943	71	’	'	PUNCT
ftr-336	1943	72	of	of	ADP
ftr-336	1943	73	‘	'	PUNCT
ftr-336	1943	74	the	the	DET
ftr-336	1943	75	item	item	NOUN
ftr-336	1943	76	giving	give	VERB
ftr-336	1943	77	rise	rise	NOUN
ftr-336	1943	78	to	to	ADP
ftr-336	1943	79	the	the	DET
ftr-336	1943	80	deficiency	deficiency	NOUN
ftr-336	1943	81	.	.	PUNCT
ftr-336	1944	1	’”360	’”360	PROPN
ftr-336	1944	2	however	however	ADV
ftr-336	1944	3	,	,	PUNCT
ftr-336	1944	4	in	in	ADP
ftr-336	1944	5	villela	villela	NOUN
ftr-336	1944	6	-	-	PUNCT
ftr-336	1944	7	willcox	willcox	PROPN
ftr-336	1944	8	,	,	PUNCT
ftr-336	1944	9	the	the	DET
ftr-336	1944	10	court	court	NOUN
ftr-336	1944	11	found	find	VERB
ftr-336	1944	12	the	the	DET
ftr-336	1944	13	intervenor	intervenor	NOUN
ftr-336	1944	14	to	to	PART
ftr-336	1944	15	be	be	AUX
ftr-336	1944	16	the	the	DET
ftr-336	1944	17	more	more	ADV
ftr-336	1944	18	credible	credible	ADJ
ftr-336	1944	19	witness	witness	NOUN
ftr-336	1944	20	and	and	CCONJ
ftr-336	1944	21	the	the	DET
ftr-336	1944	22	“	"	PUNCT
ftr-336	1944	23	intervenor	intervenor	NOUN
ftr-336	1944	24	’s	’s	PART
ftr-336	1944	25	evidence	evidence	NOUN
ftr-336	1944	26	shows	show	VERB
ftr-336	1944	27	petitioner	petitioner	NOUN
ftr-336	1944	28	’s	’s	PART
ftr-336	1944	29	connection	connection	NOUN
ftr-336	1944	30	and	and	CCONJ
ftr-336	1944	31	involvement	involvement	NOUN
ftr-336	1944	32	with	with	ADP
ftr-336	1944	33	intervenor	intervenor	NOUN
ftr-336	1944	34	’s	’s	PART
ftr-336	1944	35	participation	participation	NOUN
ftr-336	1944	36	”	"	PUNCT
ftr-336	1944	37	in	in	ADP
ftr-336	1944	38	the	the	DET
ftr-336	1944	39	tax	tax	NOUN
ftr-336	1944	40	shelter	shelter	NOUN
ftr-336	1944	41	at	at	ADP
ftr-336	1944	42	issue	issue	NOUN
ftr-336	1944	43	.	.	PUNCT
ftr-336	1945	1	nevertheless	nevertheless	ADV
ftr-336	1945	2	,	,	PUNCT
ftr-336	1945	3	the	the	DET
ftr-336	1945	4	court	court	NOUN
ftr-336	1945	5	concluded	conclude	VERB
ftr-336	1945	6	that	that	SCONJ
ftr-336	1945	7	although	although	SCONJ
ftr-336	1945	8	“	"	PUNCT
ftr-336	1945	9	intervenor	intervenor	NOUN
ftr-336	1945	10	’s	’s	PART
ftr-336	1945	11	evidence	evidence	NOUN
ftr-336	1945	12	is	be	AUX
ftr-336	1945	13	persuasive	persuasive	ADJ
ftr-336	1945	14	,	,	PUNCT
ftr-336	1945	15	.	.	PUNCT
ftr-336	1945	16	.	.	PUNCT
ftr-336	1945	17	.	.	PUNCT
ftr-336	1946	1	it	it	PRON
ftr-336	1946	2	is	be	AUX
ftr-336	1946	3	not	not	PART
ftr-336	1946	4	so	so	ADV
ftr-336	1946	5	compelling	compelling	ADJ
ftr-336	1946	6	to	to	PART
ftr-336	1946	7	require	require	VERB
ftr-336	1946	8	that	that	SCONJ
ftr-336	1946	9	the	the	DET
ftr-336	1946	10	settlement	settlement	NOUN
ftr-336	1946	11	between	between	ADP
ftr-336	1946	12	respondent	respondent	NOUN
ftr-336	1946	13	and	and	CCONJ
ftr-336	1946	14	petitioner	petitioner	NOUN
ftr-336	1946	15	be	be	AUX
ftr-336	1946	16	disregarded	disregard	VERB
ftr-336	1946	17	.	.	PUNCT
ftr-336	1946	18	”361	”361	VERB
ftr-336	1946	19	4	4	X
ftr-336	1946	20	.	.	X
ftr-336	1946	21	summary	summary	NOUN
ftr-336	1946	22	courts	court	NOUN
ftr-336	1946	23	generally	generally	ADV
ftr-336	1946	24	place	place	VERB
ftr-336	1946	25	less	less	ADJ
ftr-336	1946	26	emphasis	emphasis	NOUN
ftr-336	1946	27	on	on	ADP
ftr-336	1946	28	the	the	DET
ftr-336	1946	29	characterization	characterization	NOUN
ftr-336	1946	30	of	of	ADP
ftr-336	1946	31	nonrequesting	nonrequeste	VERB
ftr-336	1946	32	spouses	spouse	NOUN
ftr-336	1946	33	than	than	SCONJ
ftr-336	1946	34	did	do	VERB
ftr-336	1946	35	congress	congress	PROPN
ftr-336	1946	36	,	,	PUNCT
ftr-336	1946	37	but	but	CCONJ
ftr-336	1946	38	the	the	DET
ftr-336	1946	39	weight	weight	NOUN
ftr-336	1946	40	given	give	VERB
ftr-336	1946	41	to	to	ADP
ftr-336	1946	42	these	these	DET
ftr-336	1946	43	factors	factor	NOUN
ftr-336	1946	44	355	355	NUM
ftr-336	1946	45	.	.	PUNCT
ftr-336	1947	1	corson	corson	PROPN
ftr-336	1947	2	v.	v.	PROPN
ftr-336	1947	3	commissioner	commissioner	PROPN
ftr-336	1947	4	,	,	PUNCT
ftr-336	1947	5	114	114	NUM
ftr-336	1947	6	t.c	t.c	PROPN
ftr-336	1947	7	.	.	PROPN
ftr-336	1947	8	354	354	NUM
ftr-336	1947	9	,	,	PUNCT
ftr-336	1947	10	364–65	364–65	NUM
ftr-336	1947	11	(	(	PUNCT
ftr-336	1947	12	2000	2000	NUM
ftr-336	1947	13	)	)	PUNCT
ftr-336	1947	14	.	.	PUNCT
ftr-336	1948	1	for	for	ADP
ftr-336	1948	2	fiscal	fiscal	ADJ
ftr-336	1948	3	year	year	NOUN
ftr-336	1948	4	2010	2010	NUM
ftr-336	1948	5	,	,	PUNCT
ftr-336	1948	6	the	the	DET
ftr-336	1948	7	non	non	ADJ
ftr-336	1948	8	-	-	ADJ
ftr-336	1948	9	requesting	requesting	ADJ
ftr-336	1948	10	spouse	spouse	NOUN
ftr-336	1948	11	intervened	intervene	VERB
ftr-336	1948	12	in	in	ADP
ftr-336	1948	13	ten	ten	NUM
ftr-336	1948	14	cases	case	NOUN
ftr-336	1948	15	,	,	PUNCT
ftr-336	1948	16	or	or	CCONJ
ftr-336	1948	17	28	28	NUM
ftr-336	1948	18	%	%	NOUN
ftr-336	1948	19	of	of	ADP
ftr-336	1948	20	the	the	DET
ftr-336	1948	21	time	time	NOUN
ftr-336	1948	22	.	.	PUNCT
ftr-336	1949	1	nta	nta	PROPN
ftr-336	1949	2	,	,	PUNCT
ftr-336	1949	3	2010	2010	NUM
ftr-336	1949	4	annual	annual	ADJ
ftr-336	1949	5	report	report	NOUN
ftr-336	1949	6	,	,	PUNCT
ftr-336	1949	7	supra	supra	PROPN
ftr-336	1949	8	note	note	PROPN
ftr-336	1949	9	17	17	NUM
ftr-336	1949	10	,	,	PUNCT
ftr-336	1949	11	at	at	ADP
ftr-336	1949	12	500	500	NUM
ftr-336	1949	13	.	.	PUNCT
ftr-336	1949	14	356	356	NUM
ftr-336	1949	15	.	.	PUNCT
ftr-336	1950	1	see	see	VERB
ftr-336	1950	2	holloway	holloway	PROPN
ftr-336	1950	3	v.	v.	PROPN
ftr-336	1950	4	commissioner	commissioner	PROPN
ftr-336	1950	5	,	,	PUNCT
ftr-336	1950	6	322	322	NUM
ftr-336	1950	7	fed	feed	VERB
ftr-336	1950	8	.	.	PUNCT
ftr-336	1951	1	appx	appx	PROPN
ftr-336	1951	2	.	.	PROPN
ftr-336	1952	1	421	421	NUM
ftr-336	1952	2	(	(	PUNCT
ftr-336	1952	3	6th	6th	ADJ
ftr-336	1952	4	cir	cir	NOUN
ftr-336	1952	5	.	.	PROPN
ftr-336	1952	6	2008	2008	NUM
ftr-336	1952	7	)	)	PUNCT
ftr-336	1952	8	,	,	PUNCT
ftr-336	1952	9	cert	cert	PROPN
ftr-336	1952	10	.	.	PUNCT
ftr-336	1953	1	denied	deny	VERB
ftr-336	1953	2	,	,	PUNCT
ftr-336	1953	3	129	129	NUM
ftr-336	1953	4	s.	s.	PROPN
ftr-336	1953	5	ct	ct	PROPN
ftr-336	1953	6	.	.	PROPN
ftr-336	1954	1	1535	1535	NUM
ftr-336	1954	2	(	(	PUNCT
ftr-336	1954	3	2009	2009	NUM
ftr-336	1954	4	)	)	PUNCT
ftr-336	1954	5	;	;	PUNCT
ftr-336	1955	1	baranowicz	baranowicz	PROPN
ftr-336	1955	2	v.	v.	PROPN
ftr-336	1955	3	commissioner	commissioner	PROPN
ftr-336	1955	4	,	,	PUNCT
ftr-336	1955	5	432	432	NUM
ftr-336	1955	6	f.3d	f.3d	NUM
ftr-336	1955	7	972	972	NUM
ftr-336	1955	8	(	(	PUNCT
ftr-336	1955	9	9th	9th	ADJ
ftr-336	1955	10	cir	cir	NOUN
ftr-336	1955	11	.	.	PROPN
ftr-336	1955	12	2005	2005	NUM
ftr-336	1955	13	)	)	PUNCT
ftr-336	1955	14	.	.	PUNCT
ftr-336	1956	1	357	357	NUM
ftr-336	1956	2	.	.	X
ftr-336	1957	1	119	119	NUM
ftr-336	1957	2	t.c	t.c	PROPN
ftr-336	1957	3	.	.	PROPN
ftr-336	1957	4	267	267	NUM
ftr-336	1957	5	,	,	PUNCT
ftr-336	1957	6	276	276	NUM
ftr-336	1957	7	,	,	PUNCT
ftr-336	1957	8	aff’d	aff’d	NUM
ftr-336	1957	9	,	,	PUNCT
ftr-336	1957	10	maier	maier	PROPN
ftr-336	1957	11	,	,	PUNCT
ftr-336	1957	12	360	360	NUM
ftr-336	1957	13	f.3d	f.3d	NUM
ftr-336	1957	14	361	361	NUM
ftr-336	1957	15	(	(	PUNCT
ftr-336	1957	16	2d	2d	NUM
ftr-336	1957	17	cir	cir	NOUN
ftr-336	1957	18	.	.	PUNCT
ftr-336	1957	19	2004	2004	NUM
ftr-336	1957	20	)	)	PUNCT
ftr-336	1957	21	.	.	PUNCT
ftr-336	1958	1	358	358	NUM
ftr-336	1958	2	.	.	PUNCT
ftr-336	1959	1	i	i	PRON
ftr-336	1959	2	d.	d.	PROPN
ftr-336	1959	3	359	359	NUM
ftr-336	1959	4	.	.	PUNCT
ftr-336	1960	1	t.c	t.c	PROPN
ftr-336	1960	2	.	.	PROPN
ftr-336	1960	3	summ	summ	PROPN
ftr-336	1960	4	.	.	PUNCT
ftr-336	1961	1	op	op	NOUN
ftr-336	1961	2	.	.	PUNCT
ftr-336	1962	1	2009	2009	NUM
ftr-336	1962	2	-	-	SYM
ftr-336	1962	3	75	75	NUM
ftr-336	1962	4	.	.	PUNCT
ftr-336	1963	1	360	360	NUM
ftr-336	1963	2	.	.	PUNCT
ftr-336	1964	1	i	i	PRON
ftr-336	1964	2	d.	d.	PROPN
ftr-336	1964	3	361	361	NUM
ftr-336	1964	4	.	.	PUNCT
ftr-336	1965	1	i	i	PRON
ftr-336	1965	2	d.	d.	PROPN
ftr-336	1965	3	2012	2012	NUM
ftr-336	1965	4	]	]	PUNCT
ftr-336	1965	5	empirical	empirical	ADJ
ftr-336	1965	6	study	study	NOUN
ftr-336	1965	7	of	of	ADP
ftr-336	1965	8	innocent	innocent	ADJ
ftr-336	1965	9	spouse	spouse	NOUN
ftr-336	1965	10	relief	relief	NOUN
ftr-336	1965	11	705	705	NUM
ftr-336	1965	12	might	might	AUX
ftr-336	1965	13	be	be	AUX
ftr-336	1965	14	increasing	increase	VERB
ftr-336	1965	15	.	.	PUNCT
ftr-336	1966	1	for	for	ADP
ftr-336	1966	2	example	example	NOUN
ftr-336	1966	3	,	,	PUNCT
ftr-336	1966	4	courts	court	NOUN
ftr-336	1966	5	are	be	AUX
ftr-336	1966	6	increasingly	increasingly	ADV
ftr-336	1966	7	sensitive	sensitive	ADJ
ftr-336	1966	8	to	to	ADP
ftr-336	1966	9	the	the	DET
ftr-336	1966	10	issue	issue	NOUN
ftr-336	1966	11	of	of	ADP
ftr-336	1966	12	abuse	abuse	NOUN
ftr-336	1966	13	in	in	ADP
ftr-336	1966	14	claims	claim	NOUN
ftr-336	1966	15	for	for	ADP
ftr-336	1966	16	innocent	innocent	ADJ
ftr-336	1966	17	spouse	spouse	NOUN
ftr-336	1966	18	relief	relief	NOUN
ftr-336	1966	19	,	,	PUNCT
ftr-336	1966	20	although	although	SCONJ
ftr-336	1966	21	that	that	DET
ftr-336	1966	22	sensitivity	sensitivity	NOUN
ftr-336	1966	23	does	do	AUX
ftr-336	1966	24	not	not	PART
ftr-336	1966	25	mean	mean	VERB
ftr-336	1966	26	that	that	SCONJ
ftr-336	1966	27	courts	court	NOUN
ftr-336	1966	28	often	often	ADV
ftr-336	1966	29	find	find	VERB
ftr-336	1966	30	abuse	abuse	NOUN
ftr-336	1966	31	to	to	PART
ftr-336	1966	32	be	be	AUX
ftr-336	1966	33	a	a	DET
ftr-336	1966	34	mitigating	mitigate	VERB
ftr-336	1966	35	factor	factor	NOUN
ftr-336	1966	36	sufficient	sufficient	ADJ
ftr-336	1966	37	to	to	PART
ftr-336	1966	38	outweigh	outweigh	VERB
ftr-336	1966	39	other	other	ADJ
ftr-336	1966	40	factors	factor	NOUN
ftr-336	1966	41	weighing	weigh	VERB
ftr-336	1966	42	against	against	ADP
ftr-336	1966	43	relief	relief	NOUN
ftr-336	1966	44	.	.	PUNCT
ftr-336	1967	1	similarly	similarly	ADV
ftr-336	1967	2	,	,	PUNCT
ftr-336	1967	3	courts	court	NOUN
ftr-336	1967	4	often	often	ADV
ftr-336	1967	5	decide	decide	VERB
ftr-336	1967	6	cases	case	NOUN
ftr-336	1967	7	in	in	ADP
ftr-336	1967	8	a	a	DET
ftr-336	1967	9	manner	manner	NOUN
ftr-336	1967	10	consistent	consistent	ADJ
ftr-336	1967	11	with	with	ADP
ftr-336	1967	12	divorce	divorce	NOUN
ftr-336	1967	13	decrees	decree	NOUN
ftr-336	1967	14	that	that	PRON
ftr-336	1967	15	allocate	allocate	VERB
ftr-336	1967	16	liability	liability	NOUN
ftr-336	1967	17	between	between	ADP
ftr-336	1967	18	former	former	ADJ
ftr-336	1967	19	spouses	spouse	NOUN
ftr-336	1967	20	but	but	CCONJ
ftr-336	1967	21	without	without	ADP
ftr-336	1967	22	overtly	overtly	ADV
ftr-336	1967	23	relying	rely	VERB
ftr-336	1967	24	on	on	ADP
ftr-336	1967	25	those	those	DET
ftr-336	1967	26	allocations	allocation	NOUN
ftr-336	1967	27	.	.	PUNCT
ftr-336	1968	1	on	on	ADP
ftr-336	1968	2	the	the	DET
ftr-336	1968	3	other	other	ADJ
ftr-336	1968	4	hand	hand	NOUN
ftr-336	1968	5	,	,	PUNCT
ftr-336	1968	6	courts	court	NOUN
ftr-336	1968	7	are	be	AUX
ftr-336	1968	8	not	not	PART
ftr-336	1968	9	opposed	oppose	VERB
ftr-336	1968	10	to	to	ADP
ftr-336	1968	11	intervening	intervene	VERB
ftr-336	1968	12	spouses	spouse	NOUN
ftr-336	1968	13	,	,	PUNCT
ftr-336	1968	14	the	the	DET
ftr-336	1968	15	nefarious	nefarious	ADJ
ftr-336	1968	16	husband	husband	NOUN
ftr-336	1968	17	,	,	PUNCT
ftr-336	1968	18	unless	unless	SCONJ
ftr-336	1968	19	the	the	DET
ftr-336	1968	20	irs	irs	PROPN
ftr-336	1968	21	concedes	concede	VERB
ftr-336	1968	22	relief	relief	NOUN
ftr-336	1968	23	to	to	ADP
ftr-336	1968	24	the	the	DET
ftr-336	1968	25	requesting	requesting	NOUN
ftr-336	1968	26	spouse	spouse	NOUN
ftr-336	1968	27	.	.	PUNCT
ftr-336	1969	1	therefore	therefore	ADV
ftr-336	1969	2	,	,	PUNCT
ftr-336	1969	3	in	in	ADP
ftr-336	1969	4	courts	court	NOUN
ftr-336	1969	5	’	'	PUNCT
ftr-336	1969	6	evaluation	evaluation	NOUN
ftr-336	1969	7	of	of	ADP
ftr-336	1969	8	these	these	DET
ftr-336	1969	9	factors	factor	NOUN
ftr-336	1969	10	,	,	PUNCT
ftr-336	1969	11	consistent	consistent	ADJ
ftr-336	1969	12	with	with	ADP
ftr-336	1969	13	the	the	DET
ftr-336	1969	14	current	current	ADJ
ftr-336	1969	15	treasury	treasury	PROPN
ftr-336	1969	16	department	department	PROPN
ftr-336	1969	17	guidance	guidance	NOUN
ftr-336	1969	18	,	,	PUNCT
ftr-336	1969	19	most	most	ADV
ftr-336	1969	20	appear	appear	VERB
ftr-336	1969	21	unwilling	unwilling	ADJ
ftr-336	1969	22	to	to	PART
ftr-336	1969	23	give	give	VERB
ftr-336	1969	24	perceived	perceive	VERB
ftr-336	1969	25	negative	negative	ADJ
ftr-336	1969	26	features	feature	NOUN
ftr-336	1969	27	of	of	ADP
ftr-336	1969	28	non	non	ADJ
ftr-336	1969	29	-	-	ADJ
ftr-336	1969	30	requesting	requesting	ADJ
ftr-336	1969	31	spouses	spouse	NOUN
ftr-336	1969	32	greater	great	ADJ
ftr-336	1969	33	weight	weight	NOUN
ftr-336	1969	34	than	than	ADP
ftr-336	1969	35	other	other	ADJ
ftr-336	1969	36	factors	factor	NOUN
ftr-336	1969	37	that	that	PRON
ftr-336	1969	38	weigh	weigh	VERB
ftr-336	1969	39	for	for	ADP
ftr-336	1969	40	or	or	CCONJ
ftr-336	1969	41	against	against	ADP
ftr-336	1969	42	relief	relief	NOUN
ftr-336	1969	43	.	.	PUNCT
ftr-336	1970	1	part	part	NOUN
ftr-336	1970	2	iv	iv	NUM
ftr-336	1970	3	.	.	PUNCT
ftr-336	1970	4	conclusion	conclusion	NOUN
ftr-336	1970	5	after	after	ADP
ftr-336	1970	6	a	a	DET
ftr-336	1970	7	decade	decade	NOUN
ftr-336	1970	8	of	of	ADP
ftr-336	1970	9	fighting	fighting	NOUN
ftr-336	1970	10	,	,	PUNCT
ftr-336	1970	11	kathleen	kathleen	PROPN
ftr-336	1970	12	alioto	alioto	PROPN
ftr-336	1970	13	won	win	VERB
ftr-336	1970	14	relief	relief	NOUN
ftr-336	1970	15	from	from	ADP
ftr-336	1970	16	almost	almost	ADV
ftr-336	1970	17	$	$	SYM
ftr-336	1970	18	2	2	NUM
ftr-336	1970	19	million	million	NUM
ftr-336	1970	20	in	in	ADP
ftr-336	1970	21	taxes	taxis	NOUN
ftr-336	1970	22	.	.	PUNCT
ftr-336	1971	1	a	a	DET
ftr-336	1971	2	year	year	NOUN
ftr-336	1971	3	earlier	early	ADV
ftr-336	1971	4	,	,	PUNCT
ftr-336	1971	5	however	however	ADV
ftr-336	1971	6	,	,	PUNCT
ftr-336	1971	7	another	another	DET
ftr-336	1971	8	former	former	ADJ
ftr-336	1971	9	politician	politician	NOUN
ftr-336	1971	10	’s	’s	PART
ftr-336	1971	11	wife	wife	NOUN
ftr-336	1971	12	was	be	AUX
ftr-336	1971	13	not	not	PART
ftr-336	1971	14	victorious.362	victorious.362	VERB
ftr-336	1971	15	susan	susan	PROPN
ftr-336	1971	16	wilson	wilson	PROPN
ftr-336	1971	17	and	and	CCONJ
ftr-336	1971	18	her	her	PRON
ftr-336	1971	19	husband	husband	NOUN
ftr-336	1971	20	,	,	PUNCT
ftr-336	1971	21	former	former	ADJ
ftr-336	1971	22	arkansas	arkansas	PROPN
ftr-336	1971	23	state	state	PROPN
ftr-336	1971	24	senator	senator	PROPN
ftr-336	1971	25	nick	nick	PROPN
ftr-336	1971	26	wilson	wilson	PROPN
ftr-336	1971	27	,	,	PUNCT
ftr-336	1971	28	were	be	AUX
ftr-336	1971	29	ordered	order	VERB
ftr-336	1971	30	to	to	PART
ftr-336	1971	31	return	return	VERB
ftr-336	1971	32	a	a	DET
ftr-336	1971	33	refund	refund	NOUN
ftr-336	1971	34	they	they	PRON
ftr-336	1971	35	had	have	AUX
ftr-336	1971	36	received	receive	VERB
ftr-336	1971	37	.	.	PUNCT
ftr-336	1972	1	the	the	DET
ftr-336	1972	2	refund	refund	NOUN
ftr-336	1972	3	stemmed	stem	VERB
ftr-336	1972	4	from	from	ADP
ftr-336	1972	5	$	$	SYM
ftr-336	1972	6	373,089	373,089	NUM
ftr-336	1972	7	of	of	ADP
ftr-336	1972	8	illegal	illegal	ADJ
ftr-336	1972	9	kickbacks	kickback	NOUN
ftr-336	1972	10	nick	nick	ADV
ftr-336	1972	11	received	receive	VERB
ftr-336	1972	12	when	when	SCONJ
ftr-336	1972	13	defrauding	defraud	VERB
ftr-336	1972	14	the	the	DET
ftr-336	1972	15	federal	federal	ADJ
ftr-336	1972	16	and	and	CCONJ
ftr-336	1972	17	state	state	NOUN
ftr-336	1972	18	governments	government	NOUN
ftr-336	1972	19	and	and	CCONJ
ftr-336	1972	20	which	which	PRON
ftr-336	1972	21	the	the	DET
ftr-336	1972	22	couple	couple	NOUN
ftr-336	1972	23	had	have	AUX
ftr-336	1972	24	reported	report	VERB
ftr-336	1972	25	on	on	ADP
ftr-336	1972	26	their	their	PRON
ftr-336	1972	27	joint	joint	ADJ
ftr-336	1972	28	tax	tax	NOUN
ftr-336	1972	29	returns	return	NOUN
ftr-336	1972	30	.	.	PUNCT
ftr-336	1973	1	once	once	ADV
ftr-336	1973	2	caught	catch	VERB
ftr-336	1973	3	,	,	PUNCT
ftr-336	1973	4	and	and	CCONJ
ftr-336	1973	5	as	as	ADP
ftr-336	1973	6	part	part	NOUN
ftr-336	1973	7	of	of	ADP
ftr-336	1973	8	his	his	PRON
ftr-336	1973	9	sentencing	sentencing	NOUN
ftr-336	1973	10	,	,	PUNCT
ftr-336	1973	11	nick	nick	PROPN
ftr-336	1973	12	was	be	AUX
ftr-336	1973	13	required	require	VERB
ftr-336	1973	14	to	to	PART
ftr-336	1973	15	make	make	VERB
ftr-336	1973	16	restitution	restitution	NOUN
ftr-336	1973	17	.	.	PUNCT
ftr-336	1974	1	after	after	ADP
ftr-336	1974	2	doing	do	VERB
ftr-336	1974	3	so	so	ADV
ftr-336	1974	4	,	,	PUNCT
ftr-336	1974	5	the	the	DET
ftr-336	1974	6	wilsons	wilson	NOUN
ftr-336	1974	7	claimed	claim	VERB
ftr-336	1974	8	a	a	DET
ftr-336	1974	9	$	$	SYM
ftr-336	1974	10	128,676	128,676	NUM
ftr-336	1974	11	refund	refund	NOUN
ftr-336	1974	12	based	base	VERB
ftr-336	1974	13	on	on	ADP
ftr-336	1974	14	the	the	DET
ftr-336	1974	15	income	income	NOUN
ftr-336	1974	16	they	they	PRON
ftr-336	1974	17	had	have	AUX
ftr-336	1974	18	earlier	early	ADV
ftr-336	1974	19	reported	report	VERB
ftr-336	1974	20	.	.	PUNCT
ftr-336	1975	1	the	the	DET
ftr-336	1975	2	government	government	NOUN
ftr-336	1975	3	sent	send	VERB
ftr-336	1975	4	the	the	DET
ftr-336	1975	5	couple	couple	NOUN
ftr-336	1975	6	a	a	DET
ftr-336	1975	7	refund	refund	NOUN
ftr-336	1975	8	check	check	NOUN
ftr-336	1975	9	and	and	CCONJ
ftr-336	1975	10	then	then	ADV
ftr-336	1975	11	demanded	demand	VERB
ftr-336	1975	12	its	its	PRON
ftr-336	1975	13	return	return	NOUN
ftr-336	1975	14	.	.	PUNCT
ftr-336	1976	1	susan	susan	PROPN
ftr-336	1976	2	sought	seek	VERB
ftr-336	1976	3	to	to	PART
ftr-336	1976	4	keep	keep	VERB
ftr-336	1976	5	the	the	DET
ftr-336	1976	6	refund	refund	NOUN
ftr-336	1976	7	,	,	PUNCT
ftr-336	1976	8	claiming	claim	VERB
ftr-336	1976	9	she	she	PRON
ftr-336	1976	10	was	be	AUX
ftr-336	1976	11	an	an	DET
ftr-336	1976	12	innocent	innocent	ADJ
ftr-336	1976	13	spouse	spouse	NOUN
ftr-336	1976	14	.	.	PUNCT
ftr-336	1977	1	the	the	DET
ftr-336	1977	2	court	court	NOUN
ftr-336	1977	3	did	do	AUX
ftr-336	1977	4	not	not	PART
ftr-336	1977	5	think	think	VERB
ftr-336	1977	6	the	the	DET
ftr-336	1977	7	innocent	innocent	ADJ
ftr-336	1977	8	spouse	spouse	NOUN
ftr-336	1977	9	provisions	provision	NOUN
ftr-336	1977	10	applied	apply	VERB
ftr-336	1977	11	in	in	ADP
ftr-336	1977	12	susan	susan	PROPN
ftr-336	1977	13	’s	’s	PART
ftr-336	1977	14	case	case	NOUN
ftr-336	1977	15	;	;	PUNCT
ftr-336	1977	16	the	the	DET
ftr-336	1977	17	provision	provision	NOUN
ftr-336	1977	18	could	could	AUX
ftr-336	1977	19	not	not	PART
ftr-336	1977	20	be	be	AUX
ftr-336	1977	21	stretched	stretch	VERB
ftr-336	1977	22	that	that	PRON
ftr-336	1977	23	far	far	ADV
ftr-336	1977	24	.	.	PUNCT
ftr-336	1978	1	“	"	PUNCT
ftr-336	1978	2	that	that	SCONJ
ftr-336	1978	3	susan	susan	PROPN
ftr-336	1978	4	wilson	wilson	PROPN
ftr-336	1978	5	was	be	AUX
ftr-336	1978	6	not	not	PART
ftr-336	1978	7	aware	aware	ADJ
ftr-336	1978	8	of	of	ADP
ftr-336	1978	9	the	the	DET
ftr-336	1978	10	criminal	criminal	ADJ
ftr-336	1978	11	activity	activity	NOUN
ftr-336	1978	12	is	be	AUX
ftr-336	1978	13	not	not	PART
ftr-336	1978	14	relevant	relevant	ADJ
ftr-336	1978	15	.	.	PUNCT
ftr-336	1978	16	”363	”363	PUNCT
ftr-336	1979	1	although	although	SCONJ
ftr-336	1979	2	the	the	DET
ftr-336	1979	3	court	court	NOUN
ftr-336	1979	4	felt	feel	VERB
ftr-336	1979	5	little	little	ADJ
ftr-336	1979	6	need	need	NOUN
ftr-336	1979	7	to	to	PART
ftr-336	1979	8	discuss	discuss	VERB
ftr-336	1979	9	the	the	DET
ftr-336	1979	10	issue	issue	NOUN
ftr-336	1979	11	in	in	ADP
ftr-336	1979	12	detail	detail	NOUN
ftr-336	1979	13	,	,	PUNCT
ftr-336	1979	14	susan	susan	PROPN
ftr-336	1979	15	was	be	AUX
ftr-336	1979	16	still	still	ADV
ftr-336	1979	17	married	married	ADJ
ftr-336	1979	18	,	,	PUNCT
ftr-336	1979	19	had	have	AUX
ftr-336	1979	20	benefited	benefit	VERB
ftr-336	1979	21	from	from	ADP
ftr-336	1979	22	the	the	DET
ftr-336	1979	23	refund	refund	NOUN
ftr-336	1979	24	,	,	PUNCT
ftr-336	1979	25	and	and	CCONJ
ftr-336	1979	26	,	,	PUNCT
ftr-336	1979	27	while	while	SCONJ
ftr-336	1979	28	her	her	PRON
ftr-336	1979	29	husband	husband	NOUN
ftr-336	1979	30	might	might	AUX
ftr-336	1979	31	be	be	AUX
ftr-336	1979	32	nefarious	nefarious	ADJ
ftr-336	1979	33	,	,	PUNCT
ftr-336	1979	34	there	there	PRON
ftr-336	1979	35	was	be	VERB
ftr-336	1979	36	nothing	nothing	PRON
ftr-336	1979	37	to	to	PART
ftr-336	1979	38	indicate	indicate	VERB
ftr-336	1979	39	that	that	SCONJ
ftr-336	1979	40	he	he	PRON
ftr-336	1979	41	had	have	AUX
ftr-336	1979	42	acted	act	VERB
ftr-336	1979	43	nefariously	nefariously	ADV
ftr-336	1979	44	towards	towards	ADP
ftr-336	1979	45	her	she	PRON
ftr-336	1979	46	.	.	PUNCT
ftr-336	1980	1	therefore	therefore	ADV
ftr-336	1980	2	,	,	PUNCT
ftr-336	1980	3	susan	susan	PROPN
ftr-336	1980	4	did	do	AUX
ftr-336	1980	5	not	not	PART
ftr-336	1980	6	fit	fit	VERB
ftr-336	1980	7	within	within	ADP
ftr-336	1980	8	the	the	DET
ftr-336	1980	9	congressional	congressional	ADJ
ftr-336	1980	10	model	model	NOUN
ftr-336	1980	11	of	of	ADP
ftr-336	1980	12	an	an	DET
ftr-336	1980	13	innocent	innocent	ADJ
ftr-336	1980	14	spouse	spouse	NOUN
ftr-336	1980	15	,	,	PUNCT
ftr-336	1980	16	and	and	CCONJ
ftr-336	1980	17	she	she	PRON
ftr-336	1980	18	had	have	VERB
ftr-336	1980	19	to	to	PART
ftr-336	1980	20	repay	repay	VERB
ftr-336	1980	21	the	the	DET
ftr-336	1980	22	refund	refund	NOUN
ftr-336	1980	23	.	.	PUNCT
ftr-336	1981	1	when	when	SCONJ
ftr-336	1981	2	congress	congress	PROPN
ftr-336	1981	3	enacted	enact	VERB
ftr-336	1981	4	section	section	NOUN
ftr-336	1981	5	6015	6015	NUM
ftr-336	1981	6	in	in	ADP
ftr-336	1981	7	1998	1998	NUM
ftr-336	1981	8	,	,	PUNCT
ftr-336	1981	9	the	the	DET
ftr-336	1981	10	primary	primary	ADJ
ftr-336	1981	11	concern	concern	NOUN
ftr-336	1981	12	was	be	AUX
ftr-336	1981	13	providing	provide	VERB
ftr-336	1981	14	relief	relief	NOUN
ftr-336	1981	15	to	to	ADP
ftr-336	1981	16	those	those	PRON
ftr-336	1981	17	it	it	PRON
ftr-336	1981	18	deemed	deem	VERB
ftr-336	1981	19	“	"	PUNCT
ftr-336	1981	20	innocent	innocent	ADJ
ftr-336	1981	21	”	"	PUNCT
ftr-336	1981	22	and	and	CCONJ
ftr-336	1981	23	,	,	PUNCT
ftr-336	1981	24	although	although	SCONJ
ftr-336	1981	25	congress	congress	PROPN
ftr-336	1981	26	did	do	AUX
ftr-336	1981	27	not	not	PART
ftr-336	1981	28	define	define	VERB
ftr-336	1981	29	the	the	DET
ftr-336	1981	30	term	term	NOUN
ftr-336	1981	31	with	with	ADP
ftr-336	1981	32	precision	precision	NOUN
ftr-336	1981	33	,	,	PUNCT
ftr-336	1981	34	there	there	PRON
ftr-336	1981	35	was	be	VERB
ftr-336	1981	36	a	a	DET
ftr-336	1981	37	focus	focus	NOUN
ftr-336	1981	38	on	on	ADP
ftr-336	1981	39	divorced	divorce	VERB
ftr-336	1981	40	and	and	CCONJ
ftr-336	1981	41	separated	separate	VERB
ftr-336	1981	42	wives	wife	NOUN
ftr-336	1981	43	whose	whose	DET
ftr-336	1981	44	husbands	husband	NOUN
ftr-336	1981	45	had	have	AUX
ftr-336	1981	46	created	create	VERB
ftr-336	1981	47	crushing	crush	VERB
ftr-336	1981	48	tax	tax	NOUN
ftr-336	1981	49	burdens	burden	NOUN
ftr-336	1981	50	and	and	CCONJ
ftr-336	1981	51	then	then	ADV
ftr-336	1981	52	unfairly	unfairly	ADV
ftr-336	1981	53	left	leave	VERB
ftr-336	1981	54	their	their	PRON
ftr-336	1981	55	wives	wife	NOUN
ftr-336	1981	56	to	to	PART
ftr-336	1981	57	pay	pay	VERB
ftr-336	1981	58	the	the	DET
ftr-336	1981	59	bill	bill	NOUN
ftr-336	1981	60	.	.	PUNCT
ftr-336	1982	1	it	it	PRON
ftr-336	1982	2	was	be	AUX
ftr-336	1982	3	important	important	ADJ
ftr-336	1982	4	to	to	ADP
ftr-336	1982	5	congress	congress	PROPN
ftr-336	1982	6	that	that	SCONJ
ftr-336	1982	7	the	the	DET
ftr-336	1982	8	362	362	NUM
ftr-336	1982	9	.	.	PUNCT
ftr-336	1983	1	united	united	PROPN
ftr-336	1983	2	states	states	PROPN
ftr-336	1983	3	v.	v.	PROPN
ftr-336	1983	4	wilson	wilson	PROPN
ftr-336	1983	5	,	,	PUNCT
ftr-336	1983	6	no	no	INTJ
ftr-336	1983	7	.	.	PUNCT
ftr-336	1984	1	4:06cv001628	4:06cv001628	NOUN
ftr-336	1984	2	,	,	PUNCT
ftr-336	1984	3	2007	2007	NUM
ftr-336	1984	4	u.s	u.s	PROPN
ftr-336	1984	5	.	.	PROPN
ftr-336	1984	6	dist	dist	PROPN
ftr-336	1984	7	.	.	PUNCT
ftr-336	1985	1	lexis	lexis	PROPN
ftr-336	1985	2	86900	86900	NUM
ftr-336	1985	3	(	(	PUNCT
ftr-336	1985	4	e.d	e.d	PROPN
ftr-336	1985	5	.	.	PROPN
ftr-336	1985	6	ark	ark	PROPN
ftr-336	1985	7	.	.	PUNCT
ftr-336	1986	1	nov	nov	PROPN
ftr-336	1986	2	.	.	PROPN
ftr-336	1986	3	26	26	NUM
ftr-336	1986	4	,	,	PUNCT
ftr-336	1986	5	2007	2007	NUM
ftr-336	1986	6	)	)	PUNCT
ftr-336	1986	7	;	;	PUNCT
ftr-336	1986	8	david	david	PROPN
ftr-336	1986	9	firestone	firestone	PROPN
ftr-336	1986	10	,	,	PUNCT
ftr-336	1986	11	arkansas	arkansas	PROPN
ftr-336	1986	12	lawmakers	lawmaker	NOUN
ftr-336	1986	13	indicted	indict	VERB
ftr-336	1986	14	in	in	ADP
ftr-336	1986	15	vast	vast	ADJ
ftr-336	1986	16	corruption	corruption	NOUN
ftr-336	1986	17	case	case	NOUN
ftr-336	1986	18	,	,	PUNCT
ftr-336	1986	19	n.y	n.y	PROPN
ftr-336	1986	20	.	.	PROPN
ftr-336	1986	21	times	times	PROPN
ftr-336	1986	22	,	,	PUNCT
ftr-336	1986	23	april	april	PROPN
ftr-336	1986	24	28	28	NUM
ftr-336	1986	25	,	,	PUNCT
ftr-336	1986	26	1999	1999	NUM
ftr-336	1986	27	at	at	ADP
ftr-336	1986	28	a18	a18	PROPN
ftr-336	1986	29	.	.	PROPN
ftr-336	1986	30	363	363	NUM
ftr-336	1986	31	.	.	PUNCT
ftr-336	1987	1	wilson	wilson	PROPN
ftr-336	1987	2	,	,	PUNCT
ftr-336	1987	3	2007	2007	NUM
ftr-336	1987	4	u.s	u.s	PROPN
ftr-336	1987	5	.	.	PROPN
ftr-336	1987	6	dist	dist	PROPN
ftr-336	1987	7	.	.	PUNCT
ftr-336	1988	1	lexis	lexis	NOUN
ftr-336	1988	2	86900	86900	NUM
ftr-336	1988	3	at	at	ADP
ftr-336	1988	4	*	*	PROPN
ftr-336	1988	5	10	10	NUM
ftr-336	1988	6	.	.	PUNCT
ftr-336	1989	1	706	706	NUM
ftr-336	1989	2	florid	florid	ADJ
ftr-336	1989	3	tax	tax	NOUN
ftr-336	1989	4	review	review	NOUN
ftr-336	1989	5	[	[	X
ftr-336	1989	6	vol.12:8	vol.12:8	NOUN
ftr-336	1989	7	tax	tax	NOUN
ftr-336	1989	8	deficiency	deficiency	NOUN
ftr-336	1989	9	resulted	result	VERB
ftr-336	1989	10	from	from	ADP
ftr-336	1989	11	an	an	DET
ftr-336	1989	12	error	error	NOUN
ftr-336	1989	13	created	create	VERB
ftr-336	1989	14	by	by	ADP
ftr-336	1989	15	the	the	DET
ftr-336	1989	16	non	non	ADJ
ftr-336	1989	17	-	-	ADJ
ftr-336	1989	18	requesting	request	VERB
ftr-336	1989	19	spouse	spouse	NOUN
ftr-336	1989	20	and	and	CCONJ
ftr-336	1989	21	that	that	SCONJ
ftr-336	1989	22	the	the	DET
ftr-336	1989	23	requesting	request	VERB
ftr-336	1989	24	spouse	spouse	NOUN
ftr-336	1989	25	not	not	PART
ftr-336	1989	26	have	have	AUX
ftr-336	1989	27	caused	cause	VERB
ftr-336	1989	28	the	the	DET
ftr-336	1989	29	liability.364	liability.364	NOUN
ftr-336	1989	30	congress	congress	PROPN
ftr-336	1989	31	did	do	AUX
ftr-336	1989	32	not	not	PART
ftr-336	1989	33	want	want	VERB
ftr-336	1989	34	innocent	innocent	ADJ
ftr-336	1989	35	spouse	spouse	NOUN
ftr-336	1989	36	relief	relief	NOUN
ftr-336	1989	37	to	to	PART
ftr-336	1989	38	become	become	VERB
ftr-336	1989	39	a	a	DET
ftr-336	1989	40	means	means	NOUN
ftr-336	1989	41	by	by	ADP
ftr-336	1989	42	which	which	PRON
ftr-336	1989	43	couples	couple	NOUN
ftr-336	1989	44	could	could	AUX
ftr-336	1989	45	avoid	avoid	VERB
ftr-336	1989	46	their	their	PRON
ftr-336	1989	47	“	"	PUNCT
ftr-336	1989	48	just	just	ADV
ftr-336	1989	49	”	"	PUNCT
ftr-336	1989	50	taxes.365	taxes.365	NOUN
ftr-336	1989	51	the	the	DET
ftr-336	1989	52	court	court	NOUN
ftr-336	1989	53	did	do	AUX
ftr-336	1989	54	not	not	PART
ftr-336	1989	55	feel	feel	VERB
ftr-336	1989	56	susan	susan	PROPN
ftr-336	1989	57	fit	fit	VERB
ftr-336	1989	58	this	this	DET
ftr-336	1989	59	mold	mold	NOUN
ftr-336	1989	60	.	.	PUNCT
ftr-336	1990	1	the	the	DET
ftr-336	1990	2	treasury	treasury	PROPN
ftr-336	1990	3	department	department	PROPN
ftr-336	1990	4	,	,	PUNCT
ftr-336	1990	5	when	when	SCONJ
ftr-336	1990	6	interpreting	interpret	VERB
ftr-336	1990	7	the	the	DET
ftr-336	1990	8	statute	statute	NOUN
ftr-336	1990	9	,	,	PUNCT
ftr-336	1990	10	expanded	expand	VERB
ftr-336	1990	11	on	on	ADP
ftr-336	1990	12	this	this	DET
ftr-336	1990	13	congressional	congressional	ADJ
ftr-336	1990	14	intent	intent	NOUN
ftr-336	1990	15	,	,	PUNCT
ftr-336	1990	16	creating	create	VERB
ftr-336	1990	17	a	a	DET
ftr-336	1990	18	checklist	checklist	NOUN
ftr-336	1990	19	for	for	ADP
ftr-336	1990	20	relief	relief	NOUN
ftr-336	1990	21	that	that	PRON
ftr-336	1990	22	is	be	AUX
ftr-336	1990	23	often	often	ADV
ftr-336	1990	24	referenced	reference	VERB
ftr-336	1990	25	in	in	ADP
ftr-336	1990	26	judicial	judicial	ADJ
ftr-336	1990	27	decisions	decision	NOUN
ftr-336	1990	28	.	.	PUNCT
ftr-336	1991	1	that	that	DET
ftr-336	1991	2	checklist	checklist	NOUN
ftr-336	1991	3	has	have	AUX
ftr-336	1991	4	recently	recently	ADV
ftr-336	1991	5	been	be	AUX
ftr-336	1991	6	revised	revise	VERB
ftr-336	1991	7	.	.	PUNCT
ftr-336	1992	1	however	however	ADV
ftr-336	1992	2	,	,	PUNCT
ftr-336	1992	3	a	a	DET
ftr-336	1992	4	review	review	NOUN
ftr-336	1992	5	of	of	ADP
ftr-336	1992	6	the	the	DET
ftr-336	1992	7	cases	case	NOUN
ftr-336	1992	8	demonstrates	demonstrate	VERB
ftr-336	1992	9	that	that	SCONJ
ftr-336	1992	10	courts	court	NOUN
ftr-336	1992	11	apply	apply	VERB
ftr-336	1992	12	their	their	PRON
ftr-336	1992	13	own	own	ADJ
ftr-336	1992	14	interpretation	interpretation	NOUN
ftr-336	1992	15	of	of	ADP
ftr-336	1992	16	congressional	congressional	ADJ
ftr-336	1992	17	intent	intent	NOUN
ftr-336	1992	18	,	,	PUNCT
ftr-336	1992	19	only	only	ADV
ftr-336	1992	20	loosely	loosely	ADV
ftr-336	1992	21	confined	confine	VERB
ftr-336	1992	22	by	by	ADP
ftr-336	1992	23	the	the	DET
ftr-336	1992	24	terms	term	NOUN
ftr-336	1992	25	provided	provide	VERB
ftr-336	1992	26	by	by	ADP
ftr-336	1992	27	the	the	DET
ftr-336	1992	28	executive	executive	ADJ
ftr-336	1992	29	agency	agency	NOUN
ftr-336	1992	30	.	.	PUNCT
ftr-336	1993	1	this	this	DET
ftr-336	1993	2	result	result	NOUN
ftr-336	1993	3	occurs	occur	VERB
ftr-336	1993	4	despite	despite	SCONJ
ftr-336	1993	5	the	the	DET
ftr-336	1993	6	fact	fact	NOUN
ftr-336	1993	7	that	that	SCONJ
ftr-336	1993	8	the	the	DET
ftr-336	1993	9	tax	tax	NOUN
ftr-336	1993	10	court	court	NOUN
ftr-336	1993	11	,	,	PUNCT
ftr-336	1993	12	in	in	ADP
ftr-336	1993	13	particular	particular	ADJ
ftr-336	1993	14	,	,	PUNCT
ftr-336	1993	15	is	be	AUX
ftr-336	1993	16	being	be	AUX
ftr-336	1993	17	deluged	deluge	VERB
ftr-336	1993	18	with	with	ADP
ftr-336	1993	19	innocent	innocent	ADJ
ftr-336	1993	20	spouse	spouse	NOUN
ftr-336	1993	21	cases	case	NOUN
ftr-336	1993	22	and	and	CCONJ
ftr-336	1993	23	the	the	DET
ftr-336	1993	24	court	court	NOUN
ftr-336	1993	25	’s	’s	PART
ftr-336	1993	26	individualized	individualized	ADJ
ftr-336	1993	27	evaluation	evaluation	NOUN
ftr-336	1993	28	requires	require	VERB
ftr-336	1993	29	fact	fact	NOUN
ftr-336	1993	30	specific	specific	ADJ
ftr-336	1993	31	examinations	examination	NOUN
ftr-336	1993	32	that	that	SCONJ
ftr-336	1993	33	it	it	PRON
ftr-336	1993	34	might	might	AUX
ftr-336	1993	35	otherwise	otherwise	ADV
ftr-336	1993	36	delegate	delegate	VERB
ftr-336	1993	37	to	to	ADP
ftr-336	1993	38	the	the	DET
ftr-336	1993	39	irs	irs	PROPN
ftr-336	1993	40	.	.	PUNCT
ftr-336	1994	1	thus	thus	ADV
ftr-336	1994	2	,	,	PUNCT
ftr-336	1994	3	in	in	ADP
ftr-336	1994	4	their	their	PRON
ftr-336	1994	5	evaluations	evaluation	NOUN
ftr-336	1994	6	of	of	ADP
ftr-336	1994	7	individual	individual	ADJ
ftr-336	1994	8	claims	claim	NOUN
ftr-336	1994	9	,	,	PUNCT
ftr-336	1994	10	courts	court	NOUN
ftr-336	1994	11	are	be	AUX
ftr-336	1994	12	using	use	VERB
ftr-336	1994	13	the	the	DET
ftr-336	1994	14	treasury	treasury	PROPN
ftr-336	1994	15	department	department	NOUN
ftr-336	1994	16	’s	’s	PART
ftr-336	1994	17	factors	factor	NOUN
ftr-336	1994	18	to	to	ADP
ftr-336	1994	19	their	their	PRON
ftr-336	1994	20	own	own	ADJ
ftr-336	1994	21	ends	end	NOUN
ftr-336	1994	22	as	as	SCONJ
ftr-336	1994	23	they	they	PRON
ftr-336	1994	24	seek	seek	VERB
ftr-336	1994	25	to	to	PART
ftr-336	1994	26	provide	provide	VERB
ftr-336	1994	27	relief	relief	NOUN
ftr-336	1994	28	to	to	PART
ftr-336	1994	29	divorced	divorce	VERB
ftr-336	1994	30	or	or	CCONJ
ftr-336	1994	31	separated	separate	VERB
ftr-336	1994	32	wives	wife	NOUN
ftr-336	1994	33	who	who	PRON
ftr-336	1994	34	were	be	AUX
ftr-336	1994	35	unfairly	unfairly	ADV
ftr-336	1994	36	left	leave	VERB
ftr-336	1994	37	oppressive	oppressive	ADJ
ftr-336	1994	38	tax	tax	NOUN
ftr-336	1994	39	burdens	burden	NOUN
ftr-336	1994	40	by	by	ADP
ftr-336	1994	41	their	their	PRON
ftr-336	1994	42	guilty	guilty	ADJ
ftr-336	1994	43	husbands	husband	NOUN
ftr-336	1994	44	.	.	PUNCT
ftr-336	1995	1	therefore	therefore	ADV
ftr-336	1995	2	,	,	PUNCT
ftr-336	1995	3	the	the	DET
ftr-336	1995	4	gender	gender	NOUN
ftr-336	1995	5	of	of	ADP
ftr-336	1995	6	the	the	DET
ftr-336	1995	7	requesting	request	VERB
ftr-336	1995	8	spouse	spouse	NOUN
ftr-336	1995	9	is	be	AUX
ftr-336	1995	10	somewhat	somewhat	ADV
ftr-336	1995	11	important	important	ADJ
ftr-336	1995	12	—	—	PUNCT
ftr-336	1995	13	marital	marital	ADJ
ftr-336	1995	14	status	status	NOUN
ftr-336	1995	15	is	be	AUX
ftr-336	1995	16	more	more	ADV
ftr-336	1995	17	so	so	ADV
ftr-336	1995	18	.	.	PUNCT
ftr-336	1996	1	that	that	SCONJ
ftr-336	1996	2	the	the	DET
ftr-336	1996	3	tax	tax	NOUN
ftr-336	1996	4	burden	burden	NOUN
ftr-336	1996	5	be	be	AUX
ftr-336	1996	6	a	a	DET
ftr-336	1996	7	crushing	crush	VERB
ftr-336	1996	8	one	one	NUM
ftr-336	1996	9	is	be	AUX
ftr-336	1996	10	important	important	ADJ
ftr-336	1996	11	in	in	ADP
ftr-336	1996	12	the	the	DET
ftr-336	1996	13	eyes	eye	NOUN
ftr-336	1996	14	of	of	ADP
ftr-336	1996	15	the	the	DET
ftr-336	1996	16	courts	court	NOUN
ftr-336	1996	17	,	,	PUNCT
ftr-336	1996	18	but	but	CCONJ
ftr-336	1996	19	the	the	DET
ftr-336	1996	20	standard	standard	NOUN
ftr-336	1996	21	is	be	AUX
ftr-336	1996	22	fuzzily	fuzzily	ADV
ftr-336	1996	23	defined	define	VERB
ftr-336	1996	24	.	.	PUNCT
ftr-336	1997	1	it	it	PRON
ftr-336	1997	2	has	have	AUX
ftr-336	1997	3	been	be	AUX
ftr-336	1997	4	hard	hard	ADJ
ftr-336	1997	5	for	for	SCONJ
ftr-336	1997	6	the	the	DET
ftr-336	1997	7	courts	court	NOUN
ftr-336	1997	8	to	to	PART
ftr-336	1997	9	define	define	VERB
ftr-336	1997	10	clear	clear	ADJ
ftr-336	1997	11	limits	limit	NOUN
ftr-336	1997	12	to	to	ADP
ftr-336	1997	13	economic	economic	ADJ
ftr-336	1997	14	hardship	hardship	NOUN
ftr-336	1997	15	that	that	PRON
ftr-336	1997	16	can	can	AUX
ftr-336	1997	17	be	be	AUX
ftr-336	1997	18	applied	apply	VERB
ftr-336	1997	19	with	with	ADP
ftr-336	1997	20	consistency	consistency	NOUN
ftr-336	1997	21	in	in	ADP
ftr-336	1997	22	the	the	DET
ftr-336	1997	23	innocent	innocent	ADJ
ftr-336	1997	24	spouse	spouse	NOUN
ftr-336	1997	25	context	context	NOUN
ftr-336	1997	26	.	.	PUNCT
ftr-336	1998	1	the	the	DET
ftr-336	1998	2	same	same	ADJ
ftr-336	1998	3	can	can	AUX
ftr-336	1998	4	be	be	AUX
ftr-336	1998	5	said	say	VERB
ftr-336	1998	6	of	of	ADP
ftr-336	1998	7	whether	whether	SCONJ
ftr-336	1998	8	the	the	DET
ftr-336	1998	9	tax	tax	NOUN
ftr-336	1998	10	burden	burden	NOUN
ftr-336	1998	11	is	be	AUX
ftr-336	1998	12	being	be	AUX
ftr-336	1998	13	unfairly	unfairly	ADV
ftr-336	1998	14	imposed	impose	VERB
ftr-336	1998	15	on	on	ADP
ftr-336	1998	16	the	the	DET
ftr-336	1998	17	requesting	requesting	NOUN
ftr-336	1998	18	spouse	spouse	NOUN
ftr-336	1998	19	,	,	PUNCT
ftr-336	1998	20	but	but	CCONJ
ftr-336	1998	21	it	it	PRON
ftr-336	1998	22	is	be	AUX
ftr-336	1998	23	important	important	ADJ
ftr-336	1998	24	to	to	ADP
ftr-336	1998	25	the	the	DET
ftr-336	1998	26	courts	court	NOUN
ftr-336	1998	27	whether	whether	SCONJ
ftr-336	1998	28	the	the	DET
ftr-336	1998	29	requesting	request	VERB
ftr-336	1998	30	spouse	spouse	NOUN
ftr-336	1998	31	had	have	VERB
ftr-336	1998	32	knowledge	knowledge	NOUN
ftr-336	1998	33	of	of	ADP
ftr-336	1998	34	the	the	DET
ftr-336	1998	35	tax	tax	NOUN
ftr-336	1998	36	deficiency	deficiency	NOUN
ftr-336	1998	37	.	.	PUNCT
ftr-336	1999	1	the	the	DET
ftr-336	1999	2	nature	nature	NOUN
ftr-336	1999	3	of	of	ADP
ftr-336	1999	4	the	the	DET
ftr-336	1999	5	non	non	ADJ
ftr-336	1999	6	-	-	ADJ
ftr-336	1999	7	requesting	request	VERB
ftr-336	1999	8	spouse	spouse	NOUN
ftr-336	1999	9	is	be	AUX
ftr-336	1999	10	less	less	ADV
ftr-336	1999	11	important	important	ADJ
ftr-336	1999	12	.	.	PUNCT
ftr-336	2000	1	whether	whether	SCONJ
ftr-336	2000	2	the	the	DET
ftr-336	2000	3	requesting	request	VERB
ftr-336	2000	4	spouse	spouse	NOUN
ftr-336	2000	5	is	be	AUX
ftr-336	2000	6	abused	abuse	VERB
ftr-336	2000	7	appears	appear	VERB
ftr-336	2000	8	to	to	PART
ftr-336	2000	9	matter	matter	VERB
ftr-336	2000	10	to	to	ADP
ftr-336	2000	11	many	many	ADJ
ftr-336	2000	12	judges	judge	NOUN
ftr-336	2000	13	,	,	PUNCT
ftr-336	2000	14	but	but	CCONJ
ftr-336	2000	15	the	the	DET
ftr-336	2000	16	sample	sample	NOUN
ftr-336	2000	17	is	be	AUX
ftr-336	2000	18	small	small	ADJ
ftr-336	2000	19	.	.	PUNCT
ftr-336	2001	1	divorce	divorce	NOUN
ftr-336	2001	2	or	or	CCONJ
ftr-336	2001	3	separation	separation	NOUN
ftr-336	2001	4	decrees	decree	NOUN
ftr-336	2001	5	assigning	assign	VERB
ftr-336	2001	6	liability	liability	NOUN
ftr-336	2001	7	can	can	AUX
ftr-336	2001	8	also	also	ADV
ftr-336	2001	9	operate	operate	VERB
ftr-336	2001	10	as	as	ADP
ftr-336	2001	11	secondary	secondary	ADJ
ftr-336	2001	12	evidence	evidence	NOUN
ftr-336	2001	13	but	but	CCONJ
ftr-336	2001	14	will	will	AUX
ftr-336	2001	15	rarely	rarely	ADV
ftr-336	2001	16	decide	decide	VERB
ftr-336	2001	17	a	a	DET
ftr-336	2001	18	case	case	NOUN
ftr-336	2001	19	.	.	PUNCT
ftr-336	2002	1	although	although	SCONJ
ftr-336	2002	2	these	these	DET
ftr-336	2002	3	guidelines	guideline	NOUN
ftr-336	2002	4	can	can	AUX
ftr-336	2002	5	be	be	AUX
ftr-336	2002	6	gleaned	glean	VERB
ftr-336	2002	7	from	from	ADP
ftr-336	2002	8	the	the	DET
ftr-336	2002	9	cases	case	NOUN
ftr-336	2002	10	,	,	PUNCT
ftr-336	2002	11	in	in	ADP
ftr-336	2002	12	their	their	PRON
ftr-336	2002	13	opinions	opinion	NOUN
ftr-336	2002	14	judges	judge	NOUN
ftr-336	2002	15	are	be	AUX
ftr-336	2002	16	neither	neither	CCONJ
ftr-336	2002	17	crafting	craft	VERB
ftr-336	2002	18	precise	precise	ADJ
ftr-336	2002	19	definitions	definition	NOUN
ftr-336	2002	20	of	of	ADP
ftr-336	2002	21	many	many	ADJ
ftr-336	2002	22	of	of	ADP
ftr-336	2002	23	these	these	DET
ftr-336	2002	24	terms	term	NOUN
ftr-336	2002	25	nor	nor	CCONJ
ftr-336	2002	26	defining	define	VERB
ftr-336	2002	27	the	the	DET
ftr-336	2002	28	relative	relative	ADJ
ftr-336	2002	29	importance	importance	NOUN
ftr-336	2002	30	of	of	ADP
ftr-336	2002	31	each	each	PRON
ftr-336	2002	32	.	.	PUNCT
ftr-336	2003	1	clearer	clear	ADJ
ftr-336	2003	2	guidance	guidance	NOUN
ftr-336	2003	3	needs	need	VERB
ftr-336	2003	4	to	to	PART
ftr-336	2003	5	be	be	AUX
ftr-336	2003	6	established	establish	VERB
ftr-336	2003	7	by	by	ADP
ftr-336	2003	8	congress	congress	PROPN
ftr-336	2003	9	,	,	PUNCT
ftr-336	2003	10	and	and	CCONJ
ftr-336	2003	11	definitions	definition	NOUN
ftr-336	2003	12	by	by	ADP
ftr-336	2003	13	the	the	DET
ftr-336	2003	14	treasury	treasury	PROPN
ftr-336	2003	15	department	department	PROPN
ftr-336	2003	16	,	,	PUNCT
ftr-336	2003	17	to	to	PART
ftr-336	2003	18	provide	provide	VERB
ftr-336	2003	19	more	more	ADV
ftr-336	2003	20	accurate	accurate	ADJ
ftr-336	2003	21	predictive	predictive	ADJ
ftr-336	2003	22	power	power	NOUN
ftr-336	2003	23	for	for	ADP
ftr-336	2003	24	individual	individual	ADJ
ftr-336	2003	25	cases	case	NOUN
ftr-336	2003	26	.	.	PUNCT
ftr-336	2004	1	despite	despite	SCONJ
ftr-336	2004	2	these	these	DET
ftr-336	2004	3	difficulties	difficulty	NOUN
ftr-336	2004	4	,	,	PUNCT
ftr-336	2004	5	this	this	DET
ftr-336	2004	6	article	article	NOUN
ftr-336	2004	7	can	can	AUX
ftr-336	2004	8	respond	respond	VERB
ftr-336	2004	9	to	to	ADP
ftr-336	2004	10	the	the	DET
ftr-336	2004	11	fear	fear	NOUN
ftr-336	2004	12	that	that	SCONJ
ftr-336	2004	13	the	the	DET
ftr-336	2004	14	complexities	complexity	NOUN
ftr-336	2004	15	of	of	ADP
ftr-336	2004	16	section	section	NOUN
ftr-336	2004	17	6015	6015	NUM
ftr-336	2004	18	has	have	AUX
ftr-336	2004	19	meant	mean	VERB
ftr-336	2004	20	that	that	SCONJ
ftr-336	2004	21	the	the	DET
ftr-336	2004	22	innocent	innocent	ADJ
ftr-336	2004	23	spouse	spouse	NOUN
ftr-336	2004	24	regime	regime	NOUN
ftr-336	2004	25	“	"	PUNCT
ftr-336	2004	26	degenerate[d	degenerate[d	PROPN
ftr-336	2004	27	]	]	PUNCT
ftr-336	2004	28	into	into	ADP
ftr-336	2004	29	a	a	DET
ftr-336	2004	30	global	global	ADJ
ftr-336	2004	31	subjective	subjective	ADJ
ftr-336	2004	32	test	test	NOUN
ftr-336	2004	33	of	of	ADP
ftr-336	2004	34	whether	whether	SCONJ
ftr-336	2004	35	the	the	DET
ftr-336	2004	36	spouse	spouse	NOUN
ftr-336	2004	37	seeking	seek	VERB
ftr-336	2004	38	relief	relief	NOUN
ftr-336	2004	39	can	can	AUX
ftr-336	2004	40	move	move	VERB
ftr-336	2004	41	the	the	DET
ftr-336	2004	42	judge	judge	NOUN
ftr-336	2004	43	to	to	PART
ftr-336	2004	44	sympathy	sympathy	NOUN
ftr-336	2004	45	.	.	PUNCT
ftr-336	2004	46	”366	”366	PUNCT
ftr-336	2005	1	for	for	ADP
ftr-336	2005	2	those	those	DET
ftr-336	2005	3	claims	claim	NOUN
ftr-336	2005	4	that	that	PRON
ftr-336	2005	5	are	be	AUX
ftr-336	2005	6	twice	twice	ADV
ftr-336	2005	7	denied	deny	VERB
ftr-336	2005	8	by	by	ADP
ftr-336	2005	9	the	the	DET
ftr-336	2005	10	irs	irs	PROPN
ftr-336	2005	11	but	but	CCONJ
ftr-336	2005	12	progress	progress	VERB
ftr-336	2005	13	to	to	ADP
ftr-336	2005	14	the	the	DET
ftr-336	2005	15	courts	court	NOUN
ftr-336	2005	16	,	,	PUNCT
ftr-336	2005	17	the	the	DET
ftr-336	2005	18	taxpayers	taxpayer	NOUN
ftr-336	2005	19	who	who	PRON
ftr-336	2005	20	are	be	AUX
ftr-336	2005	21	most	most	ADV
ftr-336	2005	22	likely	likely	ADJ
ftr-336	2005	23	to	to	PART
ftr-336	2005	24	win	win	VERB
ftr-336	2005	25	are	be	AUX
ftr-336	2005	26	those	those	PRON
ftr-336	2005	27	for	for	ADP
ftr-336	2005	28	whom	whom	PRON
ftr-336	2005	29	congress	congress	PROPN
ftr-336	2005	30	intended	intend	VERB
ftr-336	2005	31	to	to	PART
ftr-336	2005	32	provide	provide	VERB
ftr-336	2005	33	relief	relief	NOUN
ftr-336	2005	34	,	,	PUNCT
ftr-336	2005	35	while	while	SCONJ
ftr-336	2005	36	spouses	spouse	NOUN
ftr-336	2005	37	like	like	ADP
ftr-336	2005	38	susan	susan	PROPN
ftr-336	2005	39	wilson	wilson	PROPN
ftr-336	2005	40	are	be	AUX
ftr-336	2005	41	often	often	ADV
ftr-336	2005	42	,	,	PUNCT
ftr-336	2005	43	but	but	CCONJ
ftr-336	2005	44	not	not	PART
ftr-336	2005	45	always	always	ADV
ftr-336	2005	46	,	,	PUNCT
ftr-336	2005	47	denied	deny	VERB
ftr-336	2005	48	.	.	PUNCT
ftr-336	2006	1	364	364	X
ftr-336	2006	2	.	.	PUNCT
ftr-336	2007	1	see	see	VERB
ftr-336	2007	2	notes	note	VERB
ftr-336	2007	3	58–68	58–68	NUM
ftr-336	2007	4	.	.	PUNCT
ftr-336	2008	1	365	365	NUM
ftr-336	2008	2	.	.	PUNCT
ftr-336	2009	1	i	i	PRON
ftr-336	2009	2	d.	d.	PROPN
ftr-336	2009	3	366	366	NUM
ftr-336	2009	4	.	.	PUNCT
ftr-336	2010	1	beck	beck	NOUN
ftr-336	2010	2	,	,	PUNCT
ftr-336	2010	3	failure	failure	NOUN
ftr-336	2010	4	,	,	PUNCT
ftr-336	2010	5	supra	supra	ADJ
ftr-336	2010	6	note	note	NOUN
ftr-336	2010	7	20	20	NUM
ftr-336	2010	8	,	,	PUNCT
ftr-336	2010	9	at	at	ADP
ftr-336	2010	10	942	942	NUM
ftr-336	2010	11	.	.	PUNCT
ftr-336	2010	12	2012	2012	NUM
ftr-336	2010	13	]	]	PUNCT
ftr-336	2010	14	empirical	empirical	ADJ
ftr-336	2010	15	study	study	NOUN
ftr-336	2010	16	of	of	ADP
ftr-336	2010	17	innocent	innocent	ADJ
ftr-336	2010	18	spouse	spouse	NOUN
ftr-336	2010	19	relief	relief	NOUN
ftr-336	2010	20	707	707	NUM
ftr-336	2010	21	the	the	DET
ftr-336	2010	22	problem	problem	NOUN
ftr-336	2010	23	remains	remain	VERB
ftr-336	2010	24	that	that	SCONJ
ftr-336	2010	25	litigating	litigate	VERB
ftr-336	2010	26	relief	relief	NOUN
ftr-336	2010	27	can	can	AUX
ftr-336	2010	28	be	be	AUX
ftr-336	2010	29	complicated	complicated	ADJ
ftr-336	2010	30	and	and	CCONJ
ftr-336	2010	31	costly	costly	ADJ
ftr-336	2010	32	for	for	ADP
ftr-336	2010	33	both	both	DET
ftr-336	2010	34	taxpayers	taxpayer	NOUN
ftr-336	2010	35	and	and	CCONJ
ftr-336	2010	36	the	the	DET
ftr-336	2010	37	government	government	NOUN
ftr-336	2010	38	.	.	PUNCT
ftr-336	2011	1	as	as	ADP
ftr-336	2011	2	with	with	ADP
ftr-336	2011	3	all	all	DET
ftr-336	2011	4	equity	equity	NOUN
ftr-336	2011	5	claims	claim	NOUN
ftr-336	2011	6	,	,	PUNCT
ftr-336	2011	7	the	the	DET
ftr-336	2011	8	factors	factor	NOUN
ftr-336	2011	9	considered	consider	VERB
ftr-336	2011	10	by	by	ADP
ftr-336	2011	11	the	the	DET
ftr-336	2011	12	courts	court	NOUN
ftr-336	2011	13	may	may	AUX
ftr-336	2011	14	be	be	AUX
ftr-336	2011	15	inconsistently	inconsistently	ADV
ftr-336	2011	16	applied	apply	VERB
ftr-336	2011	17	.	.	PUNCT
ftr-336	2012	1	as	as	ADP
ftr-336	2012	2	a	a	DET
ftr-336	2012	3	result	result	NOUN
ftr-336	2012	4	,	,	PUNCT
ftr-336	2012	5	some	some	PRON
ftr-336	2012	6	within	within	ADP
ftr-336	2012	7	congress	congress	PROPN
ftr-336	2012	8	are	be	AUX
ftr-336	2012	9	unsatisfied	unsatisfied	ADJ
ftr-336	2012	10	with	with	ADP
ftr-336	2012	11	current	current	ADJ
ftr-336	2012	12	relief	relief	NOUN
ftr-336	2012	13	,	,	PUNCT
ftr-336	2012	14	or	or	CCONJ
ftr-336	2012	15	at	at	ADP
ftr-336	2012	16	least	least	ADJ
ftr-336	2012	17	the	the	DET
ftr-336	2012	18	complaints	complaint	NOUN
ftr-336	2012	19	innocent	innocent	ADJ
ftr-336	2012	20	spouse	spouse	NOUN
ftr-336	2012	21	relief	relief	NOUN
ftr-336	2012	22	receives	receive	VERB
ftr-336	2012	23	,	,	PUNCT
ftr-336	2012	24	and	and	CCONJ
ftr-336	2012	25	propose	propose	VERB
ftr-336	2012	26	further	far	ADV
ftr-336	2012	27	liberalizing	liberalize	VERB
ftr-336	2012	28	section	section	NOUN
ftr-336	2012	29	6015.367	6015.367	NUM
ftr-336	2012	30	whether	whether	SCONJ
ftr-336	2012	31	the	the	DET
ftr-336	2012	32	irs	irs	PROPN
ftr-336	2012	33	’s	’s	PART
ftr-336	2012	34	recently	recently	ADV
ftr-336	2012	35	liberalized	liberalize	VERB
ftr-336	2012	36	factors	factor	NOUN
ftr-336	2012	37	for	for	ADP
ftr-336	2012	38	section	section	NOUN
ftr-336	2012	39	6015(f	6015(f	NUM
ftr-336	2012	40	)	)	PUNCT
ftr-336	2012	41	relief	relief	NOUN
ftr-336	2012	42	are	be	AUX
ftr-336	2012	43	a	a	DET
ftr-336	2012	44	response	response	NOUN
ftr-336	2012	45	to	to	ADP
ftr-336	2012	46	this	this	DET
ftr-336	2012	47	new	new	ADJ
ftr-336	2012	48	desire	desire	NOUN
ftr-336	2012	49	or	or	CCONJ
ftr-336	2012	50	are	be	AUX
ftr-336	2012	51	consistent	consistent	ADJ
ftr-336	2012	52	with	with	ADP
ftr-336	2012	53	congress	congress	PROPN
ftr-336	2012	54	’s	’s	PART
ftr-336	2012	55	1998	1998	NUM
ftr-336	2012	56	intent	intent	NOUN
ftr-336	2012	57	for	for	ADP
ftr-336	2012	58	that	that	DET
ftr-336	2012	59	section	section	NOUN
ftr-336	2012	60	is	be	AUX
ftr-336	2012	61	left	leave	VERB
ftr-336	2012	62	for	for	ADP
ftr-336	2012	63	a	a	DET
ftr-336	2012	64	later	later	ADJ
ftr-336	2012	65	day	day	NOUN
ftr-336	2012	66	.	.	PUNCT
ftr-336	2013	1	unless	unless	SCONJ
ftr-336	2013	2	clarity	clarity	NOUN
ftr-336	2013	3	of	of	ADP
ftr-336	2013	4	purpose	purpose	NOUN
ftr-336	2013	5	and	and	CCONJ
ftr-336	2013	6	in	in	ADP
ftr-336	2013	7	operation	operation	NOUN
ftr-336	2013	8	is	be	AUX
ftr-336	2013	9	provided	provide	VERB
ftr-336	2013	10	for	for	ADP
ftr-336	2013	11	in	in	ADP
ftr-336	2013	12	any	any	DET
ftr-336	2013	13	new	new	ADJ
ftr-336	2013	14	legislation	legislation	NOUN
ftr-336	2013	15	,	,	PUNCT
ftr-336	2013	16	however	however	ADV
ftr-336	2013	17	,	,	PUNCT
ftr-336	2013	18	a	a	DET
ftr-336	2013	19	further	far	ADV
ftr-336	2013	20	liberalized	liberalize	VERB
ftr-336	2013	21	law	law	NOUN
ftr-336	2013	22	is	be	AUX
ftr-336	2013	23	likely	likely	ADJ
ftr-336	2013	24	to	to	PART
ftr-336	2013	25	face	face	VERB
ftr-336	2013	26	the	the	DET
ftr-336	2013	27	same	same	ADJ
ftr-336	2013	28	criticism	criticism	NOUN
ftr-336	2013	29	as	as	ADP
ftr-336	2013	30	the	the	DET
ftr-336	2013	31	law	law	NOUN
ftr-336	2013	32	of	of	ADP
ftr-336	2013	33	the	the	DET
ftr-336	2013	34	past	past	NOUN
ftr-336	2013	35	,	,	PUNCT
ftr-336	2013	36	regardless	regardless	ADV
ftr-336	2013	37	of	of	ADP
ftr-336	2013	38	courts	court	NOUN
ftr-336	2013	39	’	'	PUNCT
ftr-336	2013	40	ability	ability	NOUN
ftr-336	2013	41	to	to	PART
ftr-336	2013	42	implement	implement	VERB
ftr-336	2013	43	congress	congress	PROPN
ftr-336	2013	44	’s	’s	PART
ftr-336	2013	45	desires	desire	NOUN
ftr-336	2013	46	.	.	PUNCT
ftr-336	2014	1	367	367	NUM
ftr-336	2014	2	.	.	PUNCT
ftr-336	2015	1	laura	laura	PROPN
ftr-336	2015	2	saunders	saunders	PROPN
ftr-336	2015	3	,	,	PUNCT
ftr-336	2015	4	a	a	DET
ftr-336	2015	5	new	new	ADJ
ftr-336	2015	6	push	push	NOUN
ftr-336	2015	7	to	to	PART
ftr-336	2015	8	protect	protect	VERB
ftr-336	2015	9	spouses	spouse	NOUN
ftr-336	2015	10	,	,	PUNCT
ftr-336	2015	11	wall	wall	PROPN
ftr-336	2015	12	st	st	PROPN
ftr-336	2015	13	.	.	PROPN
ftr-336	2015	14	j.	j.	PROPN
ftr-336	2015	15	,	,	PUNCT
ftr-336	2015	16	may	may	AUX
ftr-336	2015	17	28	28	NUM
ftr-336	2015	18	,	,	PUNCT
ftr-336	2015	19	2011	2011	NUM
ftr-336	2015	20	,	,	PUNCT
ftr-336	2015	21	at	at	ADP
ftr-336	2015	22	b9	b9	NOUN
ftr-336	2015	23	.	.	PUNCT