id	sid	tid	token	lemma	pos
ftr-357	1	1	tcharity	tcharity	NOUN
ftr-357	1	2	really	really	ADV
ftr-357	1	3	does	do	AUX
ftr-357	1	4	begin	begin	VERB
ftr-357	1	5	at	at	ADP
ftr-357	1	6	home	home	NOUN
ftr-357	1	7	:	:	PUNCT
ftr-357	1	8	florida	florida	PROPN
ftr-357	1	9	tax	tax	PROPN
ftr-357	1	10	review	review	NOUN
ftr-357	1	11	volume	volume	NOUN
ftr-357	1	12	10	10	NUM
ftr-357	1	13	2010	2010	NUM
ftr-357	1	14	number	number	NOUN
ftr-357	1	15	5	5	NUM
ftr-357	1	16	345	345	NUM
ftr-357	1	17	call	call	NOUN
ftr-357	1	18	for	for	ADP
ftr-357	1	19	the	the	DET
ftr-357	1	20	gradual	gradual	ADJ
ftr-357	1	21	phase	phase	NOUN
ftr-357	1	22	-	-	PUNCT
ftr-357	1	23	out	out	NOUN
ftr-357	1	24	of	of	ADP
ftr-357	1	25	all	all	DET
ftr-357	1	26	paper	paper	NOUN
ftr-357	1	27	tax	tax	NOUN
ftr-357	1	28	information	information	NOUN
ftr-357	1	29	statements	statement	NOUN
ftr-357	1	30	by	by	ADP
ftr-357	1	31	jay	jay	PROPN
ftr-357	1	32	a.	a.	PROPN
ftr-357	1	33	soled	sole	VERB
ftr-357	1	34	*	*	PUNCT
ftr-357	1	35	for	for	ADP
ftr-357	1	36	nearly	nearly	ADV
ftr-357	1	37	a	a	PRON
ftr-357	1	38	century	century	NOUN
ftr-357	1	39	,	,	PUNCT
ftr-357	1	40	tax	tax	NOUN
ftr-357	1	41	information	information	NOUN
ftr-357	1	42	statements	statement	NOUN
ftr-357	1	43	such	such	ADJ
ftr-357	1	44	as	as	ADP
ftr-357	1	45	form	form	NOUN
ftr-357	1	46	w-2s	w-2	NOUN
ftr-357	1	47	and	and	CCONJ
ftr-357	1	48	forms	form	NOUN
ftr-357	1	49	1099	1099	NUM
ftr-357	1	50	have	have	AUX
ftr-357	1	51	dominated	dominate	VERB
ftr-357	1	52	the	the	DET
ftr-357	1	53	tax	tax	NOUN
ftr-357	1	54	administration	administration	NOUN
ftr-357	1	55	process	process	NOUN
ftr-357	1	56	,	,	PUNCT
ftr-357	1	57	ensuring	ensure	VERB
ftr-357	1	58	taxpayer	taxpayer	NOUN
ftr-357	1	59	compliance	compliance	NOUN
ftr-357	1	60	and	and	CCONJ
ftr-357	1	61	providing	provide	VERB
ftr-357	1	62	a	a	DET
ftr-357	1	63	mechanism	mechanism	NOUN
ftr-357	1	64	for	for	ADP
ftr-357	1	65	irs	irs	PROPN
ftr-357	1	66	oversight	oversight	NOUN
ftr-357	1	67	.	.	PUNCT
ftr-357	2	1	the	the	DET
ftr-357	2	2	technological	technological	ADJ
ftr-357	2	3	age	age	NOUN
ftr-357	2	4	of	of	ADP
ftr-357	2	5	the	the	DET
ftr-357	2	6	internet	internet	NOUN
ftr-357	2	7	,	,	PUNCT
ftr-357	2	8	however	however	ADV
ftr-357	2	9	,	,	PUNCT
ftr-357	2	10	has	have	AUX
ftr-357	2	11	fundamentally	fundamentally	ADV
ftr-357	2	12	transformed	transform	VERB
ftr-357	2	13	the	the	DET
ftr-357	2	14	availability	availability	NOUN
ftr-357	2	15	of	of	ADP
ftr-357	2	16	information	information	NOUN
ftr-357	2	17	,	,	PUNCT
ftr-357	2	18	including	include	VERB
ftr-357	2	19	critical	critical	ADJ
ftr-357	2	20	tax	tax	NOUN
ftr-357	2	21	data	datum	NOUN
ftr-357	2	22	,	,	PUNCT
ftr-357	2	23	to	to	PART
ftr-357	2	24	make	make	VERB
ftr-357	2	25	it	it	PRON
ftr-357	2	26	more	more	ADV
ftr-357	2	27	readily	readily	ADV
ftr-357	2	28	accessible	accessible	ADJ
ftr-357	2	29	.	.	PUNCT
ftr-357	3	1	on	on	ADP
ftr-357	3	2	the	the	DET
ftr-357	3	3	basis	basis	NOUN
ftr-357	3	4	of	of	ADP
ftr-357	3	5	this	this	DET
ftr-357	3	6	accessibility	accessibility	NOUN
ftr-357	3	7	,	,	PUNCT
ftr-357	3	8	this	this	DET
ftr-357	3	9	analysis	analysis	NOUN
ftr-357	3	10	calls	call	VERB
ftr-357	3	11	for	for	ADP
ftr-357	3	12	the	the	DET
ftr-357	3	13	phase	phase	NOUN
ftr-357	3	14	-	-	PUNCT
ftr-357	3	15	out	out	NOUN
ftr-357	3	16	of	of	ADP
ftr-357	3	17	paper	paper	NOUN
ftr-357	3	18	tax	tax	NOUN
ftr-357	3	19	information	information	NOUN
ftr-357	3	20	statements	statement	NOUN
ftr-357	3	21	.	.	PUNCT
ftr-357	4	1	instead	instead	ADV
ftr-357	4	2	,	,	PUNCT
ftr-357	4	3	tax	tax	NOUN
ftr-357	4	4	data	datum	NOUN
ftr-357	4	5	would	would	AUX
ftr-357	4	6	be	be	AUX
ftr-357	4	7	available	available	ADJ
ftr-357	4	8	at	at	ADP
ftr-357	4	9	a	a	DET
ftr-357	4	10	secure	secure	ADJ
ftr-357	4	11	irs	irs	PROPN
ftr-357	4	12	website	website	NOUN
ftr-357	4	13	that	that	SCONJ
ftr-357	4	14	,	,	PUNCT
ftr-357	4	15	with	with	ADP
ftr-357	4	16	a	a	DET
ftr-357	4	17	few	few	ADJ
ftr-357	4	18	keystrokes	keystroke	NOUN
ftr-357	4	19	,	,	PUNCT
ftr-357	4	20	taxpayers	taxpayer	NOUN
ftr-357	4	21	could	could	AUX
ftr-357	4	22	conveniently	conveniently	ADV
ftr-357	4	23	use	use	VERB
ftr-357	4	24	to	to	PART
ftr-357	4	25	prepare	prepare	VERB
ftr-357	4	26	their	their	PRON
ftr-357	4	27	tax	tax	NOUN
ftr-357	4	28	returns	return	NOUN
ftr-357	4	29	.	.	PUNCT
ftr-357	5	1	adoption	adoption	NOUN
ftr-357	5	2	of	of	ADP
ftr-357	5	3	this	this	DET
ftr-357	5	4	proposal	proposal	NOUN
ftr-357	5	5	promises	promise	VERB
ftr-357	5	6	to	to	PART
ftr-357	5	7	create	create	VERB
ftr-357	5	8	tremendous	tremendous	ADJ
ftr-357	5	9	administrative	administrative	ADJ
ftr-357	5	10	efficiencies	efficiency	NOUN
ftr-357	5	11	and	and	CCONJ
ftr-357	5	12	greatly	greatly	ADV
ftr-357	5	13	simplify	simplify	VERB
ftr-357	5	14	the	the	DET
ftr-357	5	15	tax	tax	NOUN
ftr-357	5	16	return	return	NOUN
ftr-357	5	17	preparation	preparation	NOUN
ftr-357	5	18	process	process	NOUN
ftr-357	5	19	.	.	PUNCT
ftr-357	6	1	i.	i.	PROPN
ftr-357	6	2	introduction	introduction	NOUN
ftr-357	6	3	..................................................................................	..................................................................................	PUNCT
ftr-357	7	1	347	347	NUM
ftr-357	7	2	ii	ii	NOUN
ftr-357	7	3	.	.	PUNCT
ftr-357	8	1	information	information	NOUN
ftr-357	8	2	statement	statement	NOUN
ftr-357	8	3	issuance	issuance	NOUN
ftr-357	8	4	and	and	CCONJ
ftr-357	8	5	its	its	PRON
ftr-357	8	6	role	role	NOUN
ftr-357	8	7	in	in	ADP
ftr-357	8	8	the	the	DET
ftr-357	8	9	tax	tax	NOUN
ftr-357	8	10	administration	administration	NOUN
ftr-357	8	11	process	process	NOUN
ftr-357	8	12	.........................................	.........................................	PUNCT
ftr-357	8	13	349	349	NUM
ftr-357	8	14	a.	a.	NOUN
ftr-357	8	15	history	history	NOUN
ftr-357	8	16	of	of	ADP
ftr-357	8	17	information	information	NOUN
ftr-357	8	18	statement	statement	NOUN
ftr-357	8	19	/	/	SYM
ftr-357	8	20	return	return	NOUN
ftr-357	8	21	issuance	issuance	NOUN
ftr-357	8	22	..............	..............	PUNCT
ftr-357	8	23	350	350	NUM
ftr-357	8	24	b.	b.	NOUN
ftr-357	8	25	overview	overview	NOUN
ftr-357	8	26	of	of	ADP
ftr-357	8	27	how	how	SCONJ
ftr-357	8	28	the	the	DET
ftr-357	8	29	current	current	ADJ
ftr-357	8	30	information	information	NOUN
ftr-357	8	31	statement	statement	NOUN
ftr-357	8	32	/	/	SYM
ftr-357	8	33	return	return	NOUN
ftr-357	8	34	system	system	NOUN
ftr-357	8	35	operates	operate	VERB
ftr-357	8	36	.......................................	.......................................	PUNCT
ftr-357	8	37	352	352	NUM
ftr-357	8	38	iii	iii	X
ftr-357	8	39	.	.	PUNCT
ftr-357	8	40	technology	technology	NOUN
ftr-357	8	41	gradually	gradually	ADV
ftr-357	8	42	eclipsing	eclipse	VERB
ftr-357	8	43	need	need	NOUN
ftr-357	8	44	for	for	ADP
ftr-357	8	45	paper	paper	NOUN
ftr-357	8	46	information	information	NOUN
ftr-357	8	47	statement	statement	NOUN
ftr-357	8	48	issuance	issuance	NOUN
ftr-357	8	49	..........................................	..........................................	PUNCT
ftr-357	9	1	356	356	NUM
ftr-357	9	2	iv	iv	NOUN
ftr-357	9	3	.	.	PUNCT
ftr-357	9	4	benefits	benefit	NOUN
ftr-357	9	5	flowing	flow	VERB
ftr-357	9	6	from	from	ADP
ftr-357	9	7	the	the	DET
ftr-357	9	8	phase	phase	NOUN
ftr-357	9	9	-	-	PUNCT
ftr-357	9	10	out	out	NOUN
ftr-357	9	11	of	of	ADP
ftr-357	9	12	paper	paper	NOUN
ftr-357	9	13	information	information	NOUN
ftr-357	9	14	statement	statement	NOUN
ftr-357	9	15	issuance	issuance	NOUN
ftr-357	9	16	........................................	........................................	PUNCT
ftr-357	10	1	361	361	NUM
ftr-357	10	2	a.	a.	NOUN
ftr-357	10	3	taxpayers	taxpayer	NOUN
ftr-357	10	4	..............................................................................	..............................................................................	PUNCT
ftr-357	10	5	361	361	NUM
ftr-357	10	6	b.	b.	PROPN
ftr-357	10	7	third	third	ADJ
ftr-357	10	8	-	-	PUNCT
ftr-357	10	9	party	party	NOUN
ftr-357	10	10	information	information	NOUN
ftr-357	10	11	issuers	issuer	NOUN
ftr-357	10	12	........................................	........................................	PUNCT
ftr-357	10	13	363	363	NUM
ftr-357	10	14	c.	c.	NOUN
ftr-357	10	15	tax	tax	NOUN
ftr-357	10	16	return	return	NOUN
ftr-357	10	17	preparers	preparer	NOUN
ftr-357	10	18	............................................................	............................................................	PUNCT
ftr-357	10	19	364	364	NUM
ftr-357	10	20	d.	d.	PROPN
ftr-357	10	21	government	government	NOUN
ftr-357	10	22	...........................................................................	...........................................................................	PUNCT
ftr-357	11	1	366	366	NUM
ftr-357	11	2	*	*	PUNCT
ftr-357	11	3	professor	professor	NOUN
ftr-357	11	4	,	,	PUNCT
ftr-357	11	5	rutgers	rutgers	PROPN
ftr-357	11	6	university	university	PROPN
ftr-357	11	7	business	business	NOUN
ftr-357	11	8	school	school	NOUN
ftr-357	11	9	.	.	PUNCT
ftr-357	12	1	j.d	j.d	PROPN
ftr-357	12	2	.	.	PROPN
ftr-357	12	3	1988	1988	NUM
ftr-357	12	4	,	,	PUNCT
ftr-357	12	5	university	university	NOUN
ftr-357	12	6	of	of	ADP
ftr-357	12	7	michigan	michigan	PROPN
ftr-357	12	8	law	law	PROPN
ftr-357	12	9	school	school	NOUN
ftr-357	12	10	.	.	PUNCT
ftr-357	13	1	ll.m	ll.m	ADJ
ftr-357	13	2	.	.	PUNCT
ftr-357	14	1	(	(	PUNCT
ftr-357	14	2	taxation	taxation	NOUN
ftr-357	14	3	)	)	PUNCT
ftr-357	14	4	,	,	PUNCT
ftr-357	14	5	new	new	PROPN
ftr-357	14	6	york	york	PROPN
ftr-357	14	7	university	university	PROPN
ftr-357	14	8	school	school	NOUN
ftr-357	14	9	of	of	ADP
ftr-357	14	10	law	law	NOUN
ftr-357	14	11	.	.	PUNCT
ftr-357	15	1	the	the	DET
ftr-357	15	2	author	author	NOUN
ftr-357	15	3	thanks	thank	NOUN
ftr-357	15	4	tax	tax	NOUN
ftr-357	15	5	guru	guru	NOUN
ftr-357	15	6	professor	professor	PROPN
ftr-357	15	7	joseph	joseph	PROPN
ftr-357	15	8	bankman	bankman	PROPN
ftr-357	15	9	,	,	PUNCT
ftr-357	15	10	tax	tax	NOUN
ftr-357	15	11	historian	historian	NOUN
ftr-357	15	12	joseph	joseph	PROPN
ftr-357	15	13	j.	j.	PROPN
ftr-357	15	14	thorndike	thorndike	PROPN
ftr-357	15	15	,	,	PUNCT
ftr-357	15	16	and	and	CCONJ
ftr-357	15	17	computer	computer	NOUN
ftr-357	15	18	specialist	specialist	NOUN
ftr-357	15	19	george	george	PROPN
ftr-357	15	20	michaels	michaels	PROPN
ftr-357	15	21	for	for	ADP
ftr-357	15	22	their	their	PRON
ftr-357	15	23	assistance	assistance	NOUN
ftr-357	15	24	in	in	ADP
ftr-357	15	25	offering	offer	VERB
ftr-357	15	26	valuable	valuable	ADJ
ftr-357	15	27	comments	comment	NOUN
ftr-357	15	28	and	and	CCONJ
ftr-357	15	29	insights	insight	NOUN
ftr-357	15	30	.	.	PUNCT
ftr-357	16	1	any	any	DET
ftr-357	16	2	errors	error	NOUN
ftr-357	16	3	or	or	CCONJ
ftr-357	16	4	omissions	omission	NOUN
ftr-357	16	5	contained	contain	VERB
ftr-357	16	6	in	in	ADP
ftr-357	16	7	the	the	DET
ftr-357	16	8	analysis	analysis	NOUN
ftr-357	16	9	,	,	PUNCT
ftr-357	16	10	however	however	ADV
ftr-357	16	11	,	,	PUNCT
ftr-357	16	12	are	be	AUX
ftr-357	16	13	entirely	entirely	ADV
ftr-357	16	14	of	of	ADP
ftr-357	16	15	the	the	DET
ftr-357	16	16	author	author	NOUN
ftr-357	16	17	’s	’s	PART
ftr-357	16	18	own	own	ADJ
ftr-357	16	19	doing	doing	NOUN
ftr-357	16	20	.	.	PUNCT
ftr-357	17	1	all	all	DET
ftr-357	17	2	rights	right	NOUN
ftr-357	17	3	reserved	reserve	VERB
ftr-357	17	4	.	.	PUNCT
ftr-357	18	1	346	346	NUM
ftr-357	18	2	florida	florida	PROPN
ftr-357	18	3	tax	tax	NOUN
ftr-357	18	4	review	review	NOUN
ftr-357	18	5	[	[	X
ftr-357	18	6	vol	vol	NOUN
ftr-357	18	7	.	.	PUNCT
ftr-357	19	1	10:5	10:5	NUM
ftr-357	19	2	v.	v.	ADP
ftr-357	19	3	raising	raise	VERB
ftr-357	19	4	and	and	CCONJ
ftr-357	19	5	addressing	address	VERB
ftr-357	19	6	potential	potential	ADJ
ftr-357	19	7	problems	problem	NOUN
ftr-357	19	8	associated	associate	VERB
ftr-357	19	9	.......	.......	PUNCT
ftr-357	20	1	with	with	ADP
ftr-357	20	2	the	the	DET
ftr-357	20	3	phase	phase	NOUN
ftr-357	20	4	-	-	PUNCT
ftr-357	20	5	out	out	NOUN
ftr-357	20	6	of	of	ADP
ftr-357	20	7	paper	paper	NOUN
ftr-357	20	8	information	information	NOUN
ftr-357	20	9	statements	statement	NOUN
ftr-357	20	10	.................................................................................	.................................................................................	PUNCT
ftr-357	20	11	370	370	NUM
ftr-357	20	12	vi	vi	NOUN
ftr-357	20	13	.	.	PROPN
ftr-357	20	14	conclusion	conclusion	NOUN
ftr-357	20	15	......................................................................................	......................................................................................	PUNCT
ftr-357	20	16	373	373	NUM
ftr-357	20	17	2010	2010	NUM
ftr-357	20	18	]	]	PUNCT
ftr-357	20	19	phase	phase	NOUN
ftr-357	20	20	-	-	PUNCT
ftr-357	20	21	out	out	NOUN
ftr-357	20	22	of	of	ADP
ftr-357	20	23	paper	paper	NOUN
ftr-357	20	24	tax	tax	NOUN
ftr-357	20	25	information	information	NOUN
ftr-357	20	26	statements	statement	VERB
ftr-357	20	27	347	347	NUM
ftr-357	21	1	[	[	X
ftr-357	21	2	the	the	DET
ftr-357	21	3	information	information	NOUN
ftr-357	21	4	return	return	NOUN
ftr-357	21	5	]	]	PUNCT
ftr-357	21	6	is	be	AUX
ftr-357	21	7	regarded	regard	VERB
ftr-357	21	8	as	as	ADP
ftr-357	21	9	the	the	DET
ftr-357	21	10	most	most	ADV
ftr-357	21	11	important	important	ADJ
ftr-357	21	12	blank	blank	ADJ
ftr-357	21	13	form	form	NOUN
ftr-357	21	14	in	in	ADP
ftr-357	21	15	the	the	DET
ftr-357	21	16	whole	whole	ADJ
ftr-357	21	17	process	process	NOUN
ftr-357	21	18	of	of	ADP
ftr-357	21	19	collecting	collect	VERB
ftr-357	21	20	income	income	NOUN
ftr-357	21	21	tax	tax	NOUN
ftr-357	21	22	.	.	PUNCT
ftr-357	22	1	it	it	PRON
ftr-357	22	2	will	will	AUX
ftr-357	22	3	involve	involve	VERB
ftr-357	22	4	an	an	DET
ftr-357	22	5	almost	almost	ADV
ftr-357	22	6	endless	endless	ADJ
ftr-357	22	7	amount	amount	NOUN
ftr-357	22	8	of	of	ADP
ftr-357	22	9	labor	labor	NOUN
ftr-357	22	10	on	on	ADP
ftr-357	22	11	the	the	DET
ftr-357	22	12	part	part	NOUN
ftr-357	22	13	of	of	ADP
ftr-357	22	14	many	many	ADJ
ftr-357	22	15	thousands	thousand	NOUN
ftr-357	22	16	of	of	ADP
ftr-357	22	17	employers	employer	NOUN
ftr-357	22	18	throughout	throughout	ADP
ftr-357	22	19	the	the	DET
ftr-357	22	20	country	country	NOUN
ftr-357	22	21	.	.	PUNCT
ftr-357	22	22	.	.	PUNCT
ftr-357	22	23	.	.	PUNCT
ftr-357	23	1	.1	.1	NUM
ftr-357	23	2	i.	i.	PROPN
ftr-357	23	3	introduction	introduction	NOUN
ftr-357	23	4	for	for	ADP
ftr-357	23	5	nearly	nearly	ADV
ftr-357	23	6	a	a	PRON
ftr-357	23	7	century	century	NOUN
ftr-357	23	8	,	,	PUNCT
ftr-357	23	9	the	the	DET
ftr-357	23	10	issuance	issuance	NOUN
ftr-357	23	11	of	of	ADP
ftr-357	23	12	tax	tax	NOUN
ftr-357	23	13	information	information	NOUN
ftr-357	23	14	statements	statement	NOUN
ftr-357	23	15	/	/	SYM
ftr-357	23	16	returns	return	NOUN
ftr-357	23	17	such	such	ADJ
ftr-357	23	18	as	as	ADP
ftr-357	23	19	form	form	NOUN
ftr-357	23	20	w-2s	w-2s	NOUN
ftr-357	23	21	and	and	CCONJ
ftr-357	23	22	form	form	NOUN
ftr-357	23	23	1099s	1099s	NUM
ftr-357	23	24	,	,	PUNCT
ftr-357	23	25	furnished	furnish	VERB
ftr-357	23	26	annually	annually	ADV
ftr-357	23	27	to	to	ADP
ftr-357	23	28	taxpayers	taxpayer	NOUN
ftr-357	23	29	,	,	PUNCT
ftr-357	23	30	has	have	AUX
ftr-357	23	31	played	play	VERB
ftr-357	23	32	a	a	DET
ftr-357	23	33	vital	vital	ADJ
ftr-357	23	34	role	role	NOUN
ftr-357	23	35	in	in	ADP
ftr-357	23	36	the	the	DET
ftr-357	23	37	administration	administration	NOUN
ftr-357	23	38	of	of	ADP
ftr-357	23	39	our	our	PRON
ftr-357	23	40	nation	nation	NOUN
ftr-357	23	41	’s	’s	PART
ftr-357	23	42	income	income	NOUN
ftr-357	23	43	tax	tax	NOUN
ftr-357	23	44	system	system	NOUN
ftr-357	23	45	and	and	CCONJ
ftr-357	23	46	in	in	ADP
ftr-357	23	47	bolstering	bolster	VERB
ftr-357	23	48	compliance	compliance	NOUN
ftr-357	23	49	.	.	PUNCT
ftr-357	24	1	study	study	NOUN
ftr-357	24	2	after	after	SCONJ
ftr-357	24	3	study	study	NOUN
ftr-357	24	4	shows	show	VERB
ftr-357	24	5	robust	robust	ADJ
ftr-357	24	6	evidence	evidence	NOUN
ftr-357	24	7	for	for	ADP
ftr-357	24	8	this	this	DET
ftr-357	24	9	proposition	proposition	NOUN
ftr-357	24	10	:	:	PUNCT
ftr-357	24	11	when	when	SCONJ
ftr-357	24	12	information	information	NOUN
ftr-357	24	13	statements	statement	NOUN
ftr-357	24	14	are	be	AUX
ftr-357	24	15	issued	issue	VERB
ftr-357	24	16	,	,	PUNCT
ftr-357	24	17	taxpayer	taxpayer	NOUN
ftr-357	24	18	compliance	compliance	NOUN
ftr-357	24	19	is	be	AUX
ftr-357	24	20	high	high	ADJ
ftr-357	24	21	;	;	PUNCT
ftr-357	24	22	conversely	conversely	ADV
ftr-357	24	23	,	,	PUNCT
ftr-357	24	24	in	in	ADP
ftr-357	24	25	the	the	DET
ftr-357	24	26	absence	absence	NOUN
ftr-357	24	27	of	of	ADP
ftr-357	24	28	information	information	NOUN
ftr-357	24	29	statement	statement	NOUN
ftr-357	24	30	issuance	issuance	NOUN
ftr-357	24	31	,	,	PUNCT
ftr-357	24	32	taxpayer	taxpayer	NOUN
ftr-357	24	33	compliance	compliance	NOUN
ftr-357	24	34	plummets.2	plummets.2	NOUN
ftr-357	24	35	there	there	PRON
ftr-357	24	36	is	be	VERB
ftr-357	24	37	little	little	ADJ
ftr-357	24	38	doubt	doubt	NOUN
ftr-357	24	39	that	that	SCONJ
ftr-357	24	40	information	information	NOUN
ftr-357	24	41	statement	statement	NOUN
ftr-357	24	42	issuance	issuance	NOUN
ftr-357	24	43	,	,	PUNCT
ftr-357	24	44	coupled	couple	VERB
ftr-357	24	45	with	with	ADP
ftr-357	24	46	the	the	DET
ftr-357	24	47	irs	irs	PROPN
ftr-357	24	48	’s	’s	PART
ftr-357	24	49	information	information	NOUN
ftr-357	24	50	return	return	NOUN
ftr-357	24	51	matching	matching	NOUN
ftr-357	24	52	program	program	NOUN
ftr-357	24	53	,	,	PUNCT
ftr-357	24	54	probably	probably	ADV
ftr-357	24	55	constitutes	constitute	VERB
ftr-357	24	56	the	the	DET
ftr-357	24	57	single	single	ADJ
ftr-357	24	58	most	most	ADV
ftr-357	24	59	important	important	ADJ
ftr-357	24	60	compliance	compliance	NOUN
ftr-357	24	61	mechanism	mechanism	NOUN
ftr-357	24	62	ever	ever	ADV
ftr-357	24	63	devised	devise	VERB
ftr-357	24	64	to	to	PART
ftr-357	24	65	ensure	ensure	VERB
ftr-357	24	66	the	the	DET
ftr-357	24	67	viability	viability	NOUN
ftr-357	24	68	of	of	ADP
ftr-357	24	69	the	the	DET
ftr-357	24	70	internal	internal	ADJ
ftr-357	24	71	revenue	revenue	NOUN
ftr-357	24	72	code	code	NOUN
ftr-357	24	73	(	(	PUNCT
ftr-357	24	74	code	code	NOUN
ftr-357	24	75	)	)	PUNCT
ftr-357	24	76	.	.	PUNCT
ftr-357	25	1	nevertheless	nevertheless	ADV
ftr-357	25	2	,	,	PUNCT
ftr-357	25	3	the	the	DET
ftr-357	25	4	time	time	NOUN
ftr-357	25	5	has	have	AUX
ftr-357	25	6	come	come	VERB
ftr-357	25	7	for	for	SCONJ
ftr-357	25	8	congress	congress	PROPN
ftr-357	25	9	to	to	PART
ftr-357	25	10	phase	phase	VERB
ftr-357	25	11	out	out	ADP
ftr-357	25	12	its	its	PRON
ftr-357	25	13	existing	exist	VERB
ftr-357	25	14	information	information	NOUN
ftr-357	25	15	statement	statement	NOUN
ftr-357	25	16	issuance	issuance	NOUN
ftr-357	25	17	requirement	requirement	NOUN
ftr-357	25	18	over	over	ADP
ftr-357	25	19	the	the	DET
ftr-357	25	20	next	next	ADJ
ftr-357	25	21	several	several	ADJ
ftr-357	25	22	years	year	NOUN
ftr-357	25	23	.	.	PUNCT
ftr-357	26	1	at	at	ADP
ftr-357	26	2	first	first	ADJ
ftr-357	26	3	glance	glance	NOUN
ftr-357	26	4	,	,	PUNCT
ftr-357	26	5	calling	call	VERB
ftr-357	26	6	for	for	ADP
ftr-357	26	7	the	the	DET
ftr-357	26	8	phase	phase	NOUN
ftr-357	26	9	-	-	PUNCT
ftr-357	26	10	out	out	NOUN
ftr-357	26	11	of	of	ADP
ftr-357	26	12	the	the	DET
ftr-357	26	13	information	information	NOUN
ftr-357	26	14	statement	statement	NOUN
ftr-357	26	15	issuance	issuance	NOUN
ftr-357	26	16	requirement	requirement	NOUN
ftr-357	26	17	appears	appear	VERB
ftr-357	26	18	to	to	PART
ftr-357	26	19	be	be	AUX
ftr-357	26	20	nothing	nothing	PRON
ftr-357	26	21	short	short	ADJ
ftr-357	26	22	of	of	ADP
ftr-357	26	23	a	a	DET
ftr-357	26	24	backhanded	backhand	VERB
ftr-357	26	25	means	mean	NOUN
ftr-357	26	26	to	to	ADP
ftr-357	26	27	1	1	NUM
ftr-357	26	28	.	.	PUNCT
ftr-357	27	1	see	see	VERB
ftr-357	27	2	income	income	NOUN
ftr-357	27	3	blanks	blank	NOUN
ftr-357	27	4	distributed	distribute	VERB
ftr-357	27	5	,	,	PUNCT
ftr-357	28	1	wall	wall	PROPN
ftr-357	28	2	st	st	PROPN
ftr-357	28	3	.	.	PROPN
ftr-357	28	4	j.	j.	PROPN
ftr-357	28	5	,	,	PUNCT
ftr-357	28	6	jan	jan	PROPN
ftr-357	28	7	.	.	PROPN
ftr-357	28	8	25	25	NUM
ftr-357	28	9	,	,	PUNCT
ftr-357	28	10	1918	1918	NUM
ftr-357	28	11	,	,	PUNCT
ftr-357	28	12	at	at	ADP
ftr-357	28	13	9	9	NUM
ftr-357	28	14	(	(	PUNCT
ftr-357	28	15	bemoaning	bemoan	VERB
ftr-357	28	16	the	the	DET
ftr-357	28	17	introduction	introduction	NOUN
ftr-357	28	18	of	of	ADP
ftr-357	28	19	information	information	NOUN
ftr-357	28	20	returns	return	NOUN
ftr-357	28	21	to	to	ADP
ftr-357	28	22	the	the	DET
ftr-357	28	23	tax	tax	NOUN
ftr-357	28	24	administrative	administrative	ADJ
ftr-357	28	25	compliance	compliance	NOUN
ftr-357	28	26	process	process	NOUN
ftr-357	28	27	)	)	PUNCT
ftr-357	28	28	.	.	PUNCT
ftr-357	29	1	2	2	X
ftr-357	29	2	.	.	X
ftr-357	29	3	see	see	VERB
ftr-357	29	4	u.s	u.s	PROPN
ftr-357	29	5	.	.	PROPN
ftr-357	29	6	gov’t	gov’t	PROPN
ftr-357	29	7	accountability	accountability	NOUN
ftr-357	29	8	office	office	NOUN
ftr-357	29	9	,	,	PUNCT
ftr-357	29	10	gao-08	gao-08	NOUN
ftr-357	29	11	-	-	PUNCT
ftr-357	29	12	266	266	NUM
ftr-357	29	13	,	,	PUNCT
ftr-357	29	14	tax	tax	NOUN
ftr-357	29	15	administration	administration	NOUN
ftr-357	29	16	:	:	PUNCT
ftr-357	29	17	costs	cost	NOUN
ftr-357	29	18	and	and	CCONJ
ftr-357	29	19	uses	use	NOUN
ftr-357	29	20	of	of	ADP
ftr-357	29	21	third	third	ADJ
ftr-357	29	22	-	-	PUNCT
ftr-357	29	23	party	party	NOUN
ftr-357	29	24	information	information	NOUN
ftr-357	29	25	returns	return	NOUN
ftr-357	29	26	(	(	PUNCT
ftr-357	29	27	2007	2007	NUM
ftr-357	29	28	)	)	PUNCT
ftr-357	29	29	,	,	PUNCT
ftr-357	29	30	available	available	ADJ
ftr-357	29	31	at	at	ADP
ftr-357	29	32	http://www.gao.gov/new.items/d08266.pdf	http://www.gao.gov/new.items/d08266.pdf	PROPN
ftr-357	29	33	(	(	PUNCT
ftr-357	29	34	reflecting	reflect	VERB
ftr-357	29	35	the	the	DET
ftr-357	29	36	effectiveness	effectiveness	NOUN
ftr-357	29	37	of	of	ADP
ftr-357	29	38	information	information	NOUN
ftr-357	29	39	returns	return	NOUN
ftr-357	29	40	in	in	ADP
ftr-357	29	41	ensuring	ensure	VERB
ftr-357	29	42	taxpayer	taxpayer	NOUN
ftr-357	29	43	compliance	compliance	NOUN
ftr-357	29	44	)	)	PUNCT
ftr-357	29	45	;	;	PUNCT
ftr-357	29	46	irs	irs	PROPN
ftr-357	29	47	fact	fact	NOUN
ftr-357	29	48	sheet	sheet	NOUN
ftr-357	29	49	fs-2006	fs-2006	NOUN
ftr-357	29	50	-	-	PUNCT
ftr-357	29	51	24	24	NUM
ftr-357	29	52	(	(	PUNCT
ftr-357	29	53	aug	aug	PROPN
ftr-357	29	54	.	.	PROPN
ftr-357	29	55	2006	2006	NUM
ftr-357	29	56	)	)	PUNCT
ftr-357	29	57	,	,	PUNCT
ftr-357	29	58	available	available	ADJ
ftr-357	29	59	at	at	ADP
ftr-357	29	60	http://www.irs.gov/newsroom/article/0,,id=161511,00.html	http://www.irs.gov/newsroom/article/0,,id=161511,00.html	PROPN
ftr-357	29	61	(	(	PUNCT
ftr-357	29	62	“	"	PUNCT
ftr-357	29	63	[	[	X
ftr-357	29	64	e]xperience	e]xperience	NOUN
ftr-357	29	65	shows	show	VERB
ftr-357	29	66	that	that	SCONJ
ftr-357	29	67	taxpayers	taxpayer	NOUN
ftr-357	29	68	are	be	AUX
ftr-357	29	69	much	much	ADV
ftr-357	29	70	more	more	ADV
ftr-357	29	71	likely	likely	ADJ
ftr-357	29	72	to	to	PART
ftr-357	29	73	report	report	VERB
ftr-357	29	74	their	their	PRON
ftr-357	29	75	income	income	NOUN
ftr-357	29	76	when	when	SCONJ
ftr-357	29	77	they	they	PRON
ftr-357	29	78	receive	receive	VERB
ftr-357	29	79	third	third	ADJ
ftr-357	29	80	-	-	PUNCT
ftr-357	29	81	party	party	NOUN
ftr-357	29	82	notification	notification	NOUN
ftr-357	29	83	of	of	ADP
ftr-357	29	84	payments	payment	NOUN
ftr-357	29	85	they	they	PRON
ftr-357	29	86	received	receive	VERB
ftr-357	29	87	.	.	PUNCT
ftr-357	29	88	”	"	PUNCT
ftr-357	29	89	)	)	PUNCT
ftr-357	29	90	;	;	PUNCT
ftr-357	29	91	u.s	u.s	PROPN
ftr-357	29	92	.	.	PROPN
ftr-357	29	93	gen	gen	PROPN
ftr-357	29	94	.	.	PROPN
ftr-357	29	95	accounting	accounting	PROPN
ftr-357	29	96	office	office	PROPN
ftr-357	29	97	,	,	PUNCT
ftr-357	29	98	gao	gao	PROPN
ftr-357	29	99	/	/	SYM
ftr-357	29	100	ggd-94	ggd-94	PROPN
ftr-357	29	101	-	-	SYM
ftr-357	29	102	123	123	NUM
ftr-357	29	103	,	,	PUNCT
ftr-357	29	104	tax	tax	NOUN
ftr-357	29	105	gap	gap	NOUN
ftr-357	29	106	:	:	PUNCT
ftr-357	29	107	many	many	ADJ
ftr-357	29	108	actions	action	NOUN
ftr-357	29	109	taken	take	VERB
ftr-357	29	110	,	,	PUNCT
ftr-357	29	111	but	but	CCONJ
ftr-357	29	112	a	a	DET
ftr-357	29	113	cohesive	cohesive	ADJ
ftr-357	29	114	compliance	compliance	NOUN
ftr-357	29	115	strategy	strategy	NOUN
ftr-357	29	116	needed	need	VERB
ftr-357	29	117	,	,	PUNCT
ftr-357	29	118	at	at	ADP
ftr-357	29	119	5	5	NUM
ftr-357	29	120	(	(	PUNCT
ftr-357	29	121	may	may	NOUN
ftr-357	29	122	1994	1994	NUM
ftr-357	29	123	)	)	PUNCT
ftr-357	29	124	,	,	PUNCT
ftr-357	29	125	available	available	ADJ
ftr-357	29	126	at	at	ADP
ftr-357	29	127	http://archive.gao.gov/t2pbat3/151585.pdf	http://archive.gao.gov/t2pbat3/151585.pdf	X
ftr-357	29	128	(	(	PUNCT
ftr-357	29	129	“	"	PUNCT
ftr-357	29	130	information	information	NOUN
ftr-357	29	131	returns	return	NOUN
ftr-357	29	132	are	be	AUX
ftr-357	29	133	a	a	DET
ftr-357	29	134	proven	proven	ADJ
ftr-357	29	135	way	way	NOUN
ftr-357	29	136	to	to	PART
ftr-357	29	137	promote	promote	VERB
ftr-357	29	138	compliance	compliance	NOUN
ftr-357	29	139	and	and	CCONJ
ftr-357	29	140	help	help	VERB
ftr-357	29	141	irs	irs	NOUN
ftr-357	29	142	find	find	VERB
ftr-357	29	143	noncompliance	noncompliance	NOUN
ftr-357	29	144	.	.	PUNCT
ftr-357	29	145	”	"	PUNCT
ftr-357	29	146	)	)	PUNCT
ftr-357	30	1	;	;	PUNCT
ftr-357	30	2	michael	michael	PROPN
ftr-357	30	3	c.	c.	PROPN
ftr-357	30	4	durst	durst	PROPN
ftr-357	30	5	,	,	PUNCT
ftr-357	30	6	report	report	NOUN
ftr-357	30	7	of	of	ADP
ftr-357	30	8	the	the	DET
ftr-357	30	9	second	second	ADJ
ftr-357	30	10	invitational	invitational	ADJ
ftr-357	30	11	conference	conference	NOUN
ftr-357	30	12	on	on	ADP
ftr-357	30	13	income	income	NOUN
ftr-357	30	14	tax	tax	NOUN
ftr-357	30	15	compliance	compliance	NOUN
ftr-357	30	16	,	,	PUNCT
ftr-357	30	17	42	42	NUM
ftr-357	30	18	tax	tax	NOUN
ftr-357	30	19	law	law	NOUN
ftr-357	30	20	.	.	PUNCT
ftr-357	31	1	705	705	NUM
ftr-357	31	2	,	,	PUNCT
ftr-357	31	3	707	707	NUM
ftr-357	31	4	(	(	PUNCT
ftr-357	31	5	1989	1989	NUM
ftr-357	31	6	)	)	PUNCT
ftr-357	31	7	(	(	PUNCT
ftr-357	31	8	“	"	PUNCT
ftr-357	31	9	computer	computer	NOUN
ftr-357	31	10	-	-	PUNCT
ftr-357	31	11	based	base	VERB
ftr-357	31	12	enforcement	enforcement	NOUN
ftr-357	31	13	techniques	technique	NOUN
ftr-357	31	14	,	,	PUNCT
ftr-357	31	15	relying	rely	VERB
ftr-357	31	16	largely	largely	ADV
ftr-357	31	17	on	on	ADP
ftr-357	31	18	information	information	NOUN
ftr-357	31	19	returns	return	NOUN
ftr-357	31	20	filed	file	VERB
ftr-357	31	21	by	by	ADP
ftr-357	31	22	payers	payer	NOUN
ftr-357	31	23	of	of	ADP
ftr-357	31	24	wages	wage	NOUN
ftr-357	31	25	,	,	PUNCT
ftr-357	31	26	interest	interest	NOUN
ftr-357	31	27	,	,	PUNCT
ftr-357	31	28	dividends	dividend	NOUN
ftr-357	31	29	,	,	PUNCT
ftr-357	31	30	and	and	CCONJ
ftr-357	31	31	other	other	ADJ
ftr-357	31	32	items	item	NOUN
ftr-357	31	33	,	,	PUNCT
ftr-357	31	34	have	have	AUX
ftr-357	31	35	provided	provide	VERB
ftr-357	31	36	valuable	valuable	ADJ
ftr-357	31	37	benefits	benefit	NOUN
ftr-357	31	38	by	by	ADP
ftr-357	31	39	virtually	virtually	ADV
ftr-357	31	40	eliminating	eliminate	VERB
ftr-357	31	41	noncompliance	noncompliance	NOUN
ftr-357	31	42	with	with	ADP
ftr-357	31	43	respect	respect	NOUN
ftr-357	31	44	to	to	ADP
ftr-357	31	45	important	important	ADJ
ftr-357	31	46	categories	category	NOUN
ftr-357	31	47	of	of	ADP
ftr-357	31	48	income	income	NOUN
ftr-357	31	49	.	.	PUNCT
ftr-357	31	50	”	"	PUNCT
ftr-357	31	51	)	)	PUNCT
ftr-357	31	52	;	;	PUNCT
ftr-357	31	53	see	see	VERB
ftr-357	31	54	also	also	ADV
ftr-357	31	55	leandra	leandra	PROPN
ftr-357	31	56	lederman	lederman	PROPN
ftr-357	31	57	,	,	PUNCT
ftr-357	31	58	statutory	statutory	ADJ
ftr-357	31	59	speed	speed	NOUN
ftr-357	31	60	bumps	bump	NOUN
ftr-357	31	61	:	:	PUNCT
ftr-357	31	62	the	the	DET
ftr-357	31	63	roles	role	NOUN
ftr-357	31	64	third	third	ADJ
ftr-357	31	65	parties	party	NOUN
ftr-357	31	66	play	play	VERB
ftr-357	31	67	in	in	ADP
ftr-357	31	68	tax	tax	NOUN
ftr-357	31	69	compliance	compliance	NOUN
ftr-357	31	70	,	,	PUNCT
ftr-357	31	71	60	60	NUM
ftr-357	31	72	stan	stan	PROPN
ftr-357	31	73	.	.	PUNCT
ftr-357	32	1	l.	l.	PROPN
ftr-357	32	2	rev	rev	PROPN
ftr-357	32	3	.	.	PROPN
ftr-357	32	4	695	695	NUM
ftr-357	32	5	,	,	PUNCT
ftr-357	32	6	695	695	NUM
ftr-357	32	7	(	(	PUNCT
ftr-357	32	8	2007	2007	NUM
ftr-357	32	9	)	)	PUNCT
ftr-357	32	10	(	(	PUNCT
ftr-357	32	11	“	"	PUNCT
ftr-357	32	12	[	[	X
ftr-357	32	13	t]hird	t]hird	ADJ
ftr-357	32	14	parties	party	NOUN
ftr-357	32	15	are	be	AUX
ftr-357	32	16	routinely	routinely	ADV
ftr-357	32	17	used	use	VERB
ftr-357	32	18	by	by	ADP
ftr-357	32	19	the	the	DET
ftr-357	32	20	tax	tax	NOUN
ftr-357	32	21	system	system	NOUN
ftr-357	32	22	to	to	PART
ftr-357	32	23	verify	verify	VERB
ftr-357	32	24	the	the	DET
ftr-357	32	25	bona	bona	ADJ
ftr-357	32	26	fides	fide	NOUN
ftr-357	32	27	of	of	ADP
ftr-357	32	28	taxpayer	taxpayer	NOUN
ftr-357	32	29	claims	claim	NOUN
ftr-357	32	30	in	in	ADP
ftr-357	32	31	diverse	diverse	ADJ
ftr-357	32	32	contexts	context	NOUN
ftr-357	32	33	involving	involve	VERB
ftr-357	32	34	reimbursed	reimburse	VERB
ftr-357	32	35	amounts	amount	NOUN
ftr-357	32	36	and	and	CCONJ
ftr-357	32	37	other	other	ADJ
ftr-357	32	38	receipts	receipt	NOUN
ftr-357	32	39	.	.	PUNCT
ftr-357	32	40	”	"	PUNCT
ftr-357	32	41	)	)	PUNCT
ftr-357	32	42	.	.	PUNCT
ftr-357	33	1	348	348	NUM
ftr-357	33	2	florida	florida	PROPN
ftr-357	33	3	tax	tax	NOUN
ftr-357	33	4	review	review	NOUN
ftr-357	33	5	[	[	X
ftr-357	33	6	vol	vol	NOUN
ftr-357	33	7	.	.	PUNCT
ftr-357	34	1	10:5	10:5	NUM
ftr-357	34	2	subvert	subvert	VERB
ftr-357	34	3	the	the	DET
ftr-357	34	4	code	code	NOUN
ftr-357	34	5	and	and	CCONJ
ftr-357	34	6	its	its	PRON
ftr-357	34	7	administrability	administrability	NOUN
ftr-357	34	8	.	.	PUNCT
ftr-357	35	1	but	but	CCONJ
ftr-357	35	2	the	the	DET
ftr-357	35	3	truth	truth	NOUN
ftr-357	35	4	is	be	AUX
ftr-357	35	5	that	that	SCONJ
ftr-357	35	6	while	while	SCONJ
ftr-357	35	7	information	information	NOUN
ftr-357	35	8	statements	statement	NOUN
ftr-357	35	9	have	have	AUX
ftr-357	35	10	served	serve	VERB
ftr-357	35	11	an	an	DET
ftr-357	35	12	admirable	admirable	ADJ
ftr-357	35	13	purpose	purpose	NOUN
ftr-357	35	14	,	,	PUNCT
ftr-357	35	15	they	they	PRON
ftr-357	35	16	are	be	AUX
ftr-357	35	17	a	a	DET
ftr-357	35	18	relic	relic	NOUN
ftr-357	35	19	of	of	ADP
ftr-357	35	20	the	the	DET
ftr-357	35	21	past	past	NOUN
ftr-357	35	22	.	.	PUNCT
ftr-357	36	1	instead	instead	ADV
ftr-357	36	2	,	,	PUNCT
ftr-357	36	3	consistent	consistent	ADJ
ftr-357	36	4	with	with	ADP
ftr-357	36	5	the	the	DET
ftr-357	36	6	existing	exist	VERB
ftr-357	36	7	state	state	NOUN
ftr-357	36	8	of	of	ADP
ftr-357	36	9	technology	technology	NOUN
ftr-357	36	10	,	,	PUNCT
ftr-357	36	11	accurate	accurate	ADJ
ftr-357	36	12	and	and	CCONJ
ftr-357	36	13	timely	timely	ADJ
ftr-357	36	14	tax	tax	NOUN
ftr-357	36	15	information	information	NOUN
ftr-357	36	16	should	should	AUX
ftr-357	36	17	be	be	AUX
ftr-357	36	18	delivered	deliver	VERB
ftr-357	36	19	electronically	electronically	ADV
ftr-357	36	20	,	,	PUNCT
ftr-357	36	21	supplanting	supplant	VERB
ftr-357	36	22	our	our	PRON
ftr-357	36	23	anachronistic	anachronistic	ADJ
ftr-357	36	24	delivery	delivery	NOUN
ftr-357	36	25	system	system	NOUN
ftr-357	36	26	of	of	ADP
ftr-357	36	27	paper	paper	NOUN
ftr-357	36	28	tax	tax	NOUN
ftr-357	36	29	information	information	NOUN
ftr-357	36	30	statements	statement	NOUN
ftr-357	36	31	.	.	PUNCT
ftr-357	37	1	in	in	ADP
ftr-357	37	2	a	a	DET
ftr-357	37	3	nutshell	nutshell	NOUN
ftr-357	37	4	,	,	PUNCT
ftr-357	37	5	when	when	SCONJ
ftr-357	37	6	the	the	DET
ftr-357	37	7	government	government	NOUN
ftr-357	37	8	capitalizes	capitalize	VERB
ftr-357	37	9	upon	upon	SCONJ
ftr-357	37	10	existing	exist	VERB
ftr-357	37	11	technologies	technology	NOUN
ftr-357	37	12	,	,	PUNCT
ftr-357	37	13	here	here	ADV
ftr-357	37	14	is	be	AUX
ftr-357	37	15	a	a	DET
ftr-357	37	16	glimpse	glimpse	NOUN
ftr-357	37	17	of	of	ADP
ftr-357	37	18	what	what	PRON
ftr-357	37	19	the	the	DET
ftr-357	37	20	future	future	NOUN
ftr-357	37	21	will	will	AUX
ftr-357	37	22	undoubtedly	undoubtedly	ADV
ftr-357	37	23	look	look	VERB
ftr-357	37	24	like	like	ADP
ftr-357	37	25	:	:	PUNCT
ftr-357	37	26	on	on	ADP
ftr-357	37	27	or	or	CCONJ
ftr-357	37	28	before	before	ADP
ftr-357	37	29	january	january	PROPN
ftr-357	37	30	31	31	NUM
ftr-357	37	31	following	follow	VERB
ftr-357	37	32	the	the	DET
ftr-357	37	33	end	end	NOUN
ftr-357	37	34	of	of	ADP
ftr-357	37	35	a	a	DET
ftr-357	37	36	calendar	calendar	NOUN
ftr-357	37	37	year	year	NOUN
ftr-357	37	38	,	,	PUNCT
ftr-357	37	39	responsible	responsible	ADJ
ftr-357	37	40	third	third	ADJ
ftr-357	37	41	parties	party	NOUN
ftr-357	37	42	that	that	PRON
ftr-357	37	43	have	have	AUX
ftr-357	37	44	traditionally	traditionally	ADV
ftr-357	37	45	issued	issue	VERB
ftr-357	37	46	paper	paper	NOUN
ftr-357	37	47	information	information	NOUN
ftr-357	37	48	statements	statement	NOUN
ftr-357	37	49	will	will	AUX
ftr-357	37	50	instead	instead	ADV
ftr-357	37	51	electronically	electronically	ADV
ftr-357	37	52	send	send	VERB
ftr-357	37	53	pertinent	pertinent	ADJ
ftr-357	37	54	tax	tax	NOUN
ftr-357	37	55	information	information	NOUN
ftr-357	37	56	(	(	PUNCT
ftr-357	37	57	e.g.	e.g.	ADV
ftr-357	37	58	,	,	PUNCT
ftr-357	37	59	employees	employee	NOUN
ftr-357	37	60	’	’	PART
ftr-357	37	61	wages	wage	NOUN
ftr-357	37	62	,	,	PUNCT
ftr-357	37	63	withholding	withholding	NOUN
ftr-357	37	64	data	datum	NOUN
ftr-357	37	65	,	,	PUNCT
ftr-357	37	66	interest	interest	NOUN
ftr-357	37	67	payments	payment	NOUN
ftr-357	37	68	,	,	PUNCT
ftr-357	37	69	and	and	CCONJ
ftr-357	37	70	the	the	DET
ftr-357	37	71	amount	amount	NOUN
ftr-357	37	72	of	of	ADP
ftr-357	37	73	recognized	recognize	VERB
ftr-357	37	74	gains	gain	NOUN
ftr-357	37	75	and	and	CCONJ
ftr-357	37	76	losses	loss	NOUN
ftr-357	37	77	on	on	ADP
ftr-357	37	78	marketable	marketable	ADJ
ftr-357	37	79	securities	security	NOUN
ftr-357	37	80	)	)	PUNCT
ftr-357	37	81	to	to	ADP
ftr-357	37	82	the	the	DET
ftr-357	37	83	irs	irs	PROPN
ftr-357	37	84	.	.	PUNCT
ftr-357	38	1	the	the	DET
ftr-357	38	2	irs	irs	PROPN
ftr-357	38	3	will	will	AUX
ftr-357	38	4	then	then	ADV
ftr-357	38	5	store	store	VERB
ftr-357	38	6	this	this	DET
ftr-357	38	7	information	information	NOUN
ftr-357	38	8	,	,	PUNCT
ftr-357	38	9	encrypt	encrypt	VERB
ftr-357	38	10	it	it	PRON
ftr-357	38	11	,	,	PUNCT
ftr-357	38	12	and	and	CCONJ
ftr-357	38	13	post	post	VERB
ftr-357	38	14	it	it	PRON
ftr-357	38	15	on	on	ADP
ftr-357	38	16	the	the	DET
ftr-357	38	17	internet	internet	NOUN
ftr-357	38	18	.	.	PUNCT
ftr-357	39	1	from	from	ADP
ftr-357	39	2	a	a	DET
ftr-357	39	3	secure	secure	ADJ
ftr-357	39	4	irs	irs	PROPN
ftr-357	39	5	website	website	NOUN
ftr-357	39	6	,	,	PUNCT
ftr-357	39	7	using	use	VERB
ftr-357	39	8	a	a	DET
ftr-357	39	9	personal	personal	ADJ
ftr-357	39	10	identification	identification	NOUN
ftr-357	39	11	number	number	NOUN
ftr-357	39	12	or	or	CCONJ
ftr-357	39	13	pin	pin	NOUN
ftr-357	39	14	,	,	PUNCT
ftr-357	39	15	taxpayers	taxpayer	NOUN
ftr-357	39	16	will	will	AUX
ftr-357	39	17	access	access	VERB
ftr-357	39	18	this	this	DET
ftr-357	39	19	information	information	NOUN
ftr-357	39	20	,	,	PUNCT
ftr-357	39	21	review	review	VERB
ftr-357	39	22	it	it	PRON
ftr-357	39	23	,	,	PUNCT
ftr-357	39	24	and	and	CCONJ
ftr-357	39	25	then	then	ADV
ftr-357	39	26	download	download	VERB
ftr-357	39	27	it	it	PRON
ftr-357	39	28	instantaneously	instantaneously	ADV
ftr-357	39	29	onto	onto	ADP
ftr-357	39	30	their	their	PRON
ftr-357	39	31	income	income	NOUN
ftr-357	39	32	tax	tax	NOUN
ftr-357	39	33	returns.3	returns.3	DET
ftr-357	39	34	clerical	clerical	ADJ
ftr-357	39	35	errors	error	NOUN
ftr-357	39	36	would	would	AUX
ftr-357	39	37	become	become	VERB
ftr-357	39	38	virtually	virtually	ADV
ftr-357	39	39	nonexistent	nonexistent	ADJ
ftr-357	39	40	because	because	SCONJ
ftr-357	39	41	transcription	transcription	NOUN
ftr-357	39	42	mistakes	mistake	NOUN
ftr-357	39	43	and	and	CCONJ
ftr-357	39	44	information	information	NOUN
ftr-357	39	45	entry	entry	NOUN
ftr-357	39	46	in	in	ADP
ftr-357	39	47	the	the	DET
ftr-357	39	48	wrong	wrong	ADJ
ftr-357	39	49	return	return	NOUN
ftr-357	39	50	fields	field	NOUN
ftr-357	39	51	would	would	AUX
ftr-357	39	52	be	be	AUX
ftr-357	39	53	minimized	minimize	VERB
ftr-357	39	54	.	.	PUNCT
ftr-357	40	1	while	while	SCONJ
ftr-357	40	2	data	datum	NOUN
ftr-357	40	3	aggregation	aggregation	NOUN
ftr-357	40	4	of	of	ADP
ftr-357	40	5	the	the	DET
ftr-357	40	6	sort	sort	NOUN
ftr-357	40	7	envisioned	envision	VERB
ftr-357	40	8	here	here	ADV
ftr-357	40	9	would	would	AUX
ftr-357	40	10	not	not	PART
ftr-357	40	11	generate	generate	VERB
ftr-357	40	12	a	a	DET
ftr-357	40	13	tax	tax	NOUN
ftr-357	40	14	compliance	compliance	NOUN
ftr-357	40	15	utopia	utopia	NOUN
ftr-357	40	16	,	,	PUNCT
ftr-357	40	17	it	it	PRON
ftr-357	40	18	would	would	AUX
ftr-357	40	19	be	be	AUX
ftr-357	40	20	a	a	DET
ftr-357	40	21	tremendous	tremendous	ADJ
ftr-357	40	22	step	step	NOUN
ftr-357	40	23	in	in	ADP
ftr-357	40	24	the	the	DET
ftr-357	40	25	right	right	ADJ
ftr-357	40	26	direction	direction	NOUN
ftr-357	40	27	.	.	PUNCT
ftr-357	41	1	in	in	ADP
ftr-357	41	2	the	the	DET
ftr-357	41	3	parts	part	NOUN
ftr-357	41	4	that	that	PRON
ftr-357	41	5	follow	follow	VERB
ftr-357	41	6	,	,	PUNCT
ftr-357	41	7	this	this	DET
ftr-357	41	8	analysis	analysis	NOUN
ftr-357	41	9	outlines	outline	VERB
ftr-357	41	10	the	the	DET
ftr-357	41	11	specific	specific	ADJ
ftr-357	41	12	details	detail	NOUN
ftr-357	41	13	of	of	ADP
ftr-357	41	14	this	this	DET
ftr-357	41	15	vision	vision	NOUN
ftr-357	41	16	,	,	PUNCT
ftr-357	41	17	its	its	PRON
ftr-357	41	18	viability	viability	NOUN
ftr-357	41	19	,	,	PUNCT
ftr-357	41	20	and	and	CCONJ
ftr-357	41	21	its	its	PRON
ftr-357	41	22	salutary	salutary	ADJ
ftr-357	41	23	benefits	benefit	NOUN
ftr-357	41	24	relative	relative	ADJ
ftr-357	41	25	to	to	ADP
ftr-357	41	26	maintaining	maintain	VERB
ftr-357	41	27	the	the	DET
ftr-357	41	28	status	status	NOUN
ftr-357	41	29	quo	quo	NOUN
ftr-357	41	30	.	.	PUNCT
ftr-357	42	1	in	in	ADP
ftr-357	42	2	part	part	PROPN
ftr-357	42	3	ii	ii	PROPN
ftr-357	42	4	,	,	PUNCT
ftr-357	42	5	this	this	DET
ftr-357	42	6	analysis	analysis	NOUN
ftr-357	42	7	provides	provide	VERB
ftr-357	42	8	a	a	DET
ftr-357	42	9	short	short	ADJ
ftr-357	42	10	historical	historical	ADJ
ftr-357	42	11	sketch	sketch	NOUN
ftr-357	42	12	of	of	ADP
ftr-357	42	13	tax	tax	NOUN
ftr-357	42	14	3	3	NUM
ftr-357	42	15	.	.	PUNCT
ftr-357	43	1	congressman	congressman	NOUN
ftr-357	43	2	bill	bill	PROPN
ftr-357	43	3	foster	foster	PROPN
ftr-357	43	4	has	have	AUX
ftr-357	43	5	recently	recently	ADV
ftr-357	43	6	introduced	introduce	VERB
ftr-357	43	7	legislation	legislation	NOUN
ftr-357	43	8	that	that	PRON
ftr-357	43	9	,	,	PUNCT
ftr-357	43	10	in	in	ADP
ftr-357	43	11	many	many	ADJ
ftr-357	43	12	respects	respect	NOUN
ftr-357	43	13	,	,	PUNCT
ftr-357	43	14	mirrors	mirror	VERB
ftr-357	43	15	this	this	DET
ftr-357	43	16	proposal	proposal	NOUN
ftr-357	43	17	.	.	PUNCT
ftr-357	44	1	congressman	congressman	PROPN
ftr-357	44	2	foster	foster	PROPN
ftr-357	44	3	’s	’s	PART
ftr-357	44	4	proposed	propose	VERB
ftr-357	44	5	legislation	legislation	NOUN
ftr-357	44	6	,	,	PUNCT
ftr-357	44	7	labeled	label	VERB
ftr-357	44	8	the	the	DET
ftr-357	44	9	autofill	autofill	NOUN
ftr-357	44	10	act	act	NOUN
ftr-357	44	11	of	of	ADP
ftr-357	44	12	2010	2010	NUM
ftr-357	44	13	,	,	PUNCT
ftr-357	44	14	would	would	AUX
ftr-357	44	15	require	require	VERB
ftr-357	44	16	the	the	DET
ftr-357	44	17	irs	irs	PROPN
ftr-357	44	18	to	to	PART
ftr-357	44	19	allow	allow	VERB
ftr-357	44	20	taxpayers	taxpayer	NOUN
ftr-357	44	21	to	to	PART
ftr-357	44	22	visit	visit	VERB
ftr-357	44	23	the	the	DET
ftr-357	44	24	irs	irs	PROPN
ftr-357	44	25	website	website	NOUN
ftr-357	44	26	and	and	CCONJ
ftr-357	44	27	gain	gain	VERB
ftr-357	44	28	electronic	electronic	ADJ
ftr-357	44	29	access	access	NOUN
ftr-357	44	30	to	to	ADP
ftr-357	44	31	their	their	PRON
ftr-357	44	32	personal	personal	ADJ
ftr-357	44	33	tax	tax	NOUN
ftr-357	44	34	data	datum	NOUN
ftr-357	44	35	.	.	PUNCT
ftr-357	45	1	see	see	VERB
ftr-357	45	2	h.r	h.r	PROPN
ftr-357	45	3	.	.	PROPN
ftr-357	45	4	5036	5036	NUM
ftr-357	45	5	,	,	PUNCT
ftr-357	45	6	111th	111th	ADJ
ftr-357	45	7	cong	cong	NOUN
ftr-357	45	8	.	.	PUNCT
ftr-357	46	1	(	(	PUNCT
ftr-357	46	2	2010	2010	NUM
ftr-357	46	3	)	)	PUNCT
ftr-357	46	4	.	.	PUNCT
ftr-357	47	1	in	in	ADP
ftr-357	47	2	addition	addition	NOUN
ftr-357	47	3	,	,	PUNCT
ftr-357	47	4	the	the	DET
ftr-357	47	5	government	government	NOUN
ftr-357	47	6	has	have	VERB
ftr-357	47	7	an	an	DET
ftr-357	47	8	analogue	analogue	NOUN
ftr-357	47	9	of	of	ADP
ftr-357	47	10	this	this	DET
ftr-357	47	11	proposal	proposal	NOUN
ftr-357	47	12	already	already	ADV
ftr-357	47	13	in	in	ADP
ftr-357	47	14	place	place	NOUN
ftr-357	47	15	known	know	VERB
ftr-357	47	16	as	as	ADP
ftr-357	47	17	the	the	DET
ftr-357	47	18	electronic	electronic	ADJ
ftr-357	47	19	federal	federal	ADJ
ftr-357	47	20	tax	tax	NOUN
ftr-357	47	21	payment	payment	NOUN
ftr-357	47	22	system	system	NOUN
ftr-357	47	23	(	(	PUNCT
ftr-357	47	24	eftps	eftps	ADJ
ftr-357	47	25	)	)	PUNCT
ftr-357	47	26	.	.	PUNCT
ftr-357	48	1	as	as	SCONJ
ftr-357	48	2	described	describe	VERB
ftr-357	48	3	in	in	ADP
ftr-357	48	4	testimony	testimony	NOUN
ftr-357	48	5	for	for	ADP
ftr-357	48	6	the	the	DET
ftr-357	48	7	irs	irs	PROPN
ftr-357	48	8	oversight	oversight	NOUN
ftr-357	48	9	board	board	NOUN
ftr-357	48	10	,	,	PUNCT
ftr-357	48	11	“	"	PUNCT
ftr-357	48	12	eftps	eftps	NOUN
ftr-357	48	13	enables	enable	VERB
ftr-357	48	14	businesses	business	NOUN
ftr-357	48	15	,	,	PUNCT
ftr-357	48	16	including	include	VERB
ftr-357	48	17	clients	client	NOUN
ftr-357	48	18	of	of	ADP
ftr-357	48	19	such	such	ADJ
ftr-357	48	20	agents	agent	NOUN
ftr-357	48	21	,	,	PUNCT
ftr-357	48	22	to	to	PART
ftr-357	48	23	view	view	VERB
ftr-357	48	24	their	their	PRON
ftr-357	48	25	tax	tax	NOUN
ftr-357	48	26	account	account	NOUN
ftr-357	48	27	online	online	ADV
ftr-357	48	28	via	via	ADP
ftr-357	48	29	secure	secure	ADJ
ftr-357	48	30	internet	internet	NOUN
ftr-357	48	31	connection	connection	NOUN
ftr-357	48	32	.	.	PUNCT
ftr-357	49	1	clients	client	NOUN
ftr-357	49	2	can	can	AUX
ftr-357	49	3	confirm	confirm	VERB
ftr-357	49	4	that	that	SCONJ
ftr-357	49	5	tax	tax	NOUN
ftr-357	49	6	payments	payment	NOUN
ftr-357	49	7	have	have	AUX
ftr-357	49	8	been	be	AUX
ftr-357	49	9	received	receive	VERB
ftr-357	49	10	by	by	ADP
ftr-357	49	11	the	the	DET
ftr-357	49	12	irs	irs	PROPN
ftr-357	49	13	and	and	CCONJ
ftr-357	49	14	posted	post	VERB
ftr-357	49	15	to	to	ADP
ftr-357	49	16	their	their	PRON
ftr-357	49	17	account	account	NOUN
ftr-357	49	18	as	as	ADV
ftr-357	49	19	soon	soon	ADV
ftr-357	49	20	as	as	ADP
ftr-357	49	21	the	the	DET
ftr-357	49	22	day	day	NOUN
ftr-357	49	23	after	after	ADP
ftr-357	49	24	the	the	DET
ftr-357	49	25	tax	tax	NOUN
ftr-357	49	26	deposit	deposit	NOUN
ftr-357	49	27	due	due	ADJ
ftr-357	49	28	date	date	NOUN
ftr-357	49	29	.	.	PUNCT
ftr-357	49	30	”	"	PUNCT
ftr-357	50	1	streamlining	streamline	VERB
ftr-357	50	2	tax	tax	NOUN
ftr-357	50	3	administration	administration	NOUN
ftr-357	50	4	:	:	PUNCT
ftr-357	50	5	how	how	SCONJ
ftr-357	50	6	the	the	DET
ftr-357	50	7	irs	irs	PROPN
ftr-357	50	8	can	can	AUX
ftr-357	50	9	streamline	streamline	VERB
ftr-357	50	10	its	its	PRON
ftr-357	50	11	own	own	ADJ
ftr-357	50	12	processes	process	NOUN
ftr-357	50	13	and	and	CCONJ
ftr-357	50	14	decrease	decrease	VERB
ftr-357	50	15	taxpayer	taxpayer	NOUN
ftr-357	50	16	burden	burden	NOUN
ftr-357	50	17	(	(	PUNCT
ftr-357	50	18	feb	feb	PROPN
ftr-357	50	19	.	.	PROPN
ftr-357	50	20	1	1	NUM
ftr-357	50	21	,	,	PUNCT
ftr-357	50	22	2005	2005	NUM
ftr-357	50	23	)	)	PUNCT
ftr-357	50	24	(	(	PUNCT
ftr-357	50	25	statement	statement	NOUN
ftr-357	50	26	of	of	ADP
ftr-357	50	27	tony	tony	ADJ
ftr-357	50	28	tullo	tullo	PROPN
ftr-357	50	29	,	,	PUNCT
ftr-357	50	30	director	director	NOUN
ftr-357	50	31	,	,	PUNCT
ftr-357	50	32	federal	federal	ADJ
ftr-357	50	33	compliance	compliance	NOUN
ftr-357	50	34	for	for	ADP
ftr-357	50	35	automatic	automatic	ADJ
ftr-357	50	36	data	datum	NOUN
ftr-357	50	37	processing	processing	NOUN
ftr-357	50	38	,	,	PUNCT
ftr-357	50	39	inc	inc	PROPN
ftr-357	50	40	.	.	PROPN
ftr-357	50	41	,	,	PUNCT
ftr-357	50	42	on	on	ADP
ftr-357	50	43	behalf	behalf	NOUN
ftr-357	50	44	of	of	ADP
ftr-357	50	45	the	the	DET
ftr-357	50	46	national	national	ADJ
ftr-357	50	47	payroll	payroll	NOUN
ftr-357	50	48	reporting	reporting	NOUN
ftr-357	50	49	consortium	consortium	NOUN
ftr-357	50	50	)	)	PUNCT
ftr-357	50	51	,	,	PUNCT
ftr-357	50	52	available	available	ADJ
ftr-357	50	53	at	at	ADP
ftr-357	50	54	http://www.treas.gov/irsob/meetings/201-05/statement-nprc.pdf	http://www.treas.gov/irsob/meetings/201-05/statement-nprc.pdf	PROPN
ftr-357	50	55	.	.	PUNCT
ftr-357	51	1	in	in	ADP
ftr-357	51	2	lieu	lieu	NOUN
ftr-357	51	3	of	of	ADP
ftr-357	51	4	the	the	DET
ftr-357	51	5	proposal	proposal	NOUN
ftr-357	51	6	to	to	PART
ftr-357	51	7	eliminate	eliminate	VERB
ftr-357	51	8	paper	paper	NOUN
ftr-357	51	9	information	information	NOUN
ftr-357	51	10	statements	statement	NOUN
ftr-357	51	11	,	,	PUNCT
ftr-357	51	12	several	several	ADJ
ftr-357	51	13	commentators	commentator	NOUN
ftr-357	51	14	have	have	AUX
ftr-357	51	15	suggested	suggest	VERB
ftr-357	51	16	that	that	SCONJ
ftr-357	51	17	congress	congress	PROPN
ftr-357	51	18	adopt	adopt	VERB
ftr-357	51	19	a	a	DET
ftr-357	51	20	“	"	PUNCT
ftr-357	51	21	pay	pay	NOUN
ftr-357	51	22	as	as	SCONJ
ftr-357	51	23	you	you	PRON
ftr-357	51	24	earn	earn	VERB
ftr-357	51	25	”	"	PUNCT
ftr-357	51	26	system	system	NOUN
ftr-357	51	27	that	that	PRON
ftr-357	51	28	relies	rely	VERB
ftr-357	51	29	on	on	ADP
ftr-357	51	30	a	a	DET
ftr-357	51	31	series	series	NOUN
ftr-357	51	32	of	of	ADP
ftr-357	51	33	withholding	withhold	VERB
ftr-357	51	34	taxes	taxis	NOUN
ftr-357	51	35	to	to	PART
ftr-357	51	36	obviate	obviate	VERB
ftr-357	51	37	the	the	DET
ftr-357	51	38	need	need	NOUN
ftr-357	51	39	for	for	SCONJ
ftr-357	51	40	many	many	ADJ
ftr-357	51	41	taxpayers	taxpayer	NOUN
ftr-357	51	42	to	to	PART
ftr-357	51	43	file	file	VERB
ftr-357	51	44	tax	tax	NOUN
ftr-357	51	45	returns	return	NOUN
ftr-357	51	46	.	.	PUNCT
ftr-357	52	1	see	see	VERB
ftr-357	52	2	william	william	PROPN
ftr-357	52	3	j.	j.	PROPN
ftr-357	52	4	turnier	turnier	PROPN
ftr-357	52	5	,	,	PUNCT
ftr-357	52	6	paye	paye	NOUN
ftr-357	52	7	as	as	ADP
ftr-357	52	8	an	an	DET
ftr-357	52	9	alternative	alternative	NOUN
ftr-357	52	10	to	to	ADP
ftr-357	52	11	an	an	DET
ftr-357	52	12	alternative	alternative	ADJ
ftr-357	52	13	tax	tax	NOUN
ftr-357	52	14	system	system	NOUN
ftr-357	52	15	,	,	PUNCT
ftr-357	52	16	23	23	NUM
ftr-357	52	17	va	va	NOUN
ftr-357	52	18	.	.	PUNCT
ftr-357	53	1	tax	tax	PROPN
ftr-357	53	2	rev	rev	PROPN
ftr-357	53	3	.	.	PROPN
ftr-357	53	4	205	205	NUM
ftr-357	53	5	(	(	PUNCT
ftr-357	53	6	2003	2003	NUM
ftr-357	53	7	)	)	PUNCT
ftr-357	53	8	.	.	PUNCT
ftr-357	54	1	pay	pay	VERB
ftr-357	54	2	as	as	SCONJ
ftr-357	54	3	you	you	PRON
ftr-357	54	4	earn	earn	VERB
ftr-357	54	5	tax	tax	NOUN
ftr-357	54	6	systems	system	NOUN
ftr-357	54	7	are	be	AUX
ftr-357	54	8	commonplace	commonplace	ADJ
ftr-357	54	9	in	in	ADP
ftr-357	54	10	many	many	ADJ
ftr-357	54	11	other	other	ADJ
ftr-357	54	12	countries	country	NOUN
ftr-357	54	13	.	.	PUNCT
ftr-357	55	1	william	william	PROPN
ftr-357	55	2	g.	g.	PROPN
ftr-357	55	3	gale	gale	PROPN
ftr-357	55	4	&	&	CCONJ
ftr-357	55	5	janet	janet	PROPN
ftr-357	55	6	holtzblatt	holtzblatt	PROPN
ftr-357	55	7	,	,	PUNCT
ftr-357	55	8	on	on	ADP
ftr-357	55	9	the	the	DET
ftr-357	55	10	possibility	possibility	NOUN
ftr-357	55	11	of	of	ADP
ftr-357	55	12	a	a	DET
ftr-357	55	13	no	no	DET
ftr-357	55	14	-	-	PUNCT
ftr-357	55	15	return	return	NOUN
ftr-357	55	16	tax	tax	NOUN
ftr-357	55	17	system	system	NOUN
ftr-357	55	18	,	,	PUNCT
ftr-357	55	19	50	50	NUM
ftr-357	55	20	nat’l	nat’l	NOUN
ftr-357	55	21	tax	tax	NOUN
ftr-357	55	22	j.	j.	PROPN
ftr-357	55	23	475	475	NUM
ftr-357	55	24	(	(	PUNCT
ftr-357	55	25	1997	1997	NUM
ftr-357	55	26	)	)	PUNCT
ftr-357	55	27	.	.	PUNCT
ftr-357	56	1	2010	2010	NUM
ftr-357	56	2	]	]	PUNCT
ftr-357	56	3	phase	phase	NOUN
ftr-357	56	4	-	-	PUNCT
ftr-357	56	5	out	out	NOUN
ftr-357	56	6	of	of	ADP
ftr-357	56	7	paper	paper	NOUN
ftr-357	56	8	tax	tax	NOUN
ftr-357	56	9	information	information	NOUN
ftr-357	56	10	statements	statement	VERB
ftr-357	56	11	349	349	NUM
ftr-357	56	12	information	information	NOUN
ftr-357	56	13	statement	statement	NOUN
ftr-357	56	14	issuance	issuance	NOUN
ftr-357	56	15	and	and	CCONJ
ftr-357	56	16	the	the	DET
ftr-357	56	17	important	important	ADJ
ftr-357	56	18	role	role	NOUN
ftr-357	56	19	it	it	PRON
ftr-357	56	20	has	have	AUX
ftr-357	56	21	played	play	VERB
ftr-357	56	22	to	to	PART
ftr-357	56	23	ensure	ensure	VERB
ftr-357	56	24	taxpayer	taxpayer	NOUN
ftr-357	56	25	compliance	compliance	NOUN
ftr-357	56	26	.	.	PUNCT
ftr-357	57	1	part	part	NOUN
ftr-357	57	2	iii	iii	NUM
ftr-357	57	3	explores	explore	VERB
ftr-357	57	4	the	the	DET
ftr-357	57	5	viability	viability	NOUN
ftr-357	57	6	of	of	ADP
ftr-357	57	7	electronic	electronic	ADJ
ftr-357	57	8	tax	tax	NOUN
ftr-357	57	9	data	datum	NOUN
ftr-357	57	10	aggregation	aggregation	NOUN
ftr-357	57	11	and	and	CCONJ
ftr-357	57	12	how	how	SCONJ
ftr-357	57	13	it	it	PRON
ftr-357	57	14	is	be	AUX
ftr-357	57	15	poised	poise	VERB
ftr-357	57	16	to	to	PART
ftr-357	57	17	eclipse	eclipse	VERB
ftr-357	57	18	the	the	DET
ftr-357	57	19	world	world	NOUN
ftr-357	57	20	of	of	ADP
ftr-357	57	21	paper	paper	NOUN
ftr-357	57	22	tax	tax	NOUN
ftr-357	57	23	information	information	NOUN
ftr-357	57	24	statement	statement	NOUN
ftr-357	57	25	issuance	issuance	NOUN
ftr-357	57	26	.	.	PUNCT
ftr-357	58	1	part	part	NOUN
ftr-357	58	2	iv	iv	NUM
ftr-357	58	3	sets	set	VERB
ftr-357	58	4	forth	forth	ADP
ftr-357	58	5	numerous	numerous	ADJ
ftr-357	58	6	benefits	benefit	NOUN
ftr-357	58	7	that	that	PRON
ftr-357	58	8	would	would	AUX
ftr-357	58	9	flow	flow	VERB
ftr-357	58	10	both	both	PRON
ftr-357	58	11	administratively	administratively	ADV
ftr-357	58	12	and	and	CCONJ
ftr-357	58	13	financially	financially	ADV
ftr-357	58	14	were	be	AUX
ftr-357	58	15	the	the	DET
ftr-357	58	16	tax	tax	NOUN
ftr-357	58	17	statement	statement	NOUN
ftr-357	58	18	information	information	NOUN
ftr-357	58	19	process	process	NOUN
ftr-357	58	20	to	to	PART
ftr-357	58	21	move	move	VERB
ftr-357	58	22	in	in	ADP
ftr-357	58	23	this	this	DET
ftr-357	58	24	direction	direction	NOUN
ftr-357	58	25	.	.	PUNCT
ftr-357	59	1	part	part	NOUN
ftr-357	59	2	v	v	ADP
ftr-357	59	3	raises	raise	VERB
ftr-357	59	4	and	and	CCONJ
ftr-357	59	5	addresses	address	VERB
ftr-357	59	6	potential	potential	ADJ
ftr-357	59	7	problems	problem	NOUN
ftr-357	59	8	associated	associate	VERB
ftr-357	59	9	with	with	ADP
ftr-357	59	10	the	the	DET
ftr-357	59	11	congressional	congressional	ADJ
ftr-357	59	12	adoption	adoption	NOUN
ftr-357	59	13	of	of	ADP
ftr-357	59	14	this	this	DET
ftr-357	59	15	proposal	proposal	NOUN
ftr-357	59	16	.	.	PUNCT
ftr-357	60	1	finally	finally	ADV
ftr-357	60	2	,	,	PUNCT
ftr-357	60	3	part	part	NOUN
ftr-357	60	4	vi	vi	PROPN
ftr-357	60	5	offers	offer	VERB
ftr-357	60	6	conclusions	conclusion	NOUN
ftr-357	60	7	.	.	PUNCT
ftr-357	61	1	ii	ii	PROPN
ftr-357	61	2	.	.	PUNCT
ftr-357	61	3	information	information	NOUN
ftr-357	61	4	statement	statement	NOUN
ftr-357	61	5	issuance	issuance	NOUN
ftr-357	61	6	and	and	CCONJ
ftr-357	61	7	its	its	PRON
ftr-357	61	8	role	role	NOUN
ftr-357	61	9	in	in	ADP
ftr-357	61	10	the	the	DET
ftr-357	61	11	tax	tax	NOUN
ftr-357	61	12	administration	administration	NOUN
ftr-357	61	13	process	process	NOUN
ftr-357	61	14	one	one	NUM
ftr-357	61	15	of	of	ADP
ftr-357	61	16	the	the	DET
ftr-357	61	17	most	most	ADV
ftr-357	61	18	important	important	ADJ
ftr-357	61	19	mechanisms	mechanism	NOUN
ftr-357	61	20	to	to	PART
ftr-357	61	21	ensure	ensure	VERB
ftr-357	61	22	tax	tax	NOUN
ftr-357	61	23	compliance	compliance	NOUN
ftr-357	61	24	under	under	ADP
ftr-357	61	25	the	the	DET
ftr-357	61	26	code	code	NOUN
ftr-357	61	27	has	have	AUX
ftr-357	61	28	been	be	AUX
ftr-357	61	29	the	the	DET
ftr-357	61	30	issuance	issuance	NOUN
ftr-357	61	31	of	of	ADP
ftr-357	61	32	information	information	NOUN
ftr-357	61	33	statements	statement	NOUN
ftr-357	61	34	combined	combine	VERB
ftr-357	61	35	with	with	ADP
ftr-357	61	36	the	the	DET
ftr-357	61	37	issuance	issuance	NOUN
ftr-357	61	38	of	of	ADP
ftr-357	61	39	information	information	NOUN
ftr-357	61	40	returns:4	returns:4	VERB
ftr-357	61	41	the	the	DET
ftr-357	61	42	former	former	ADJ
ftr-357	61	43	are	be	AUX
ftr-357	61	44	furnished	furnish	VERB
ftr-357	61	45	to	to	ADP
ftr-357	61	46	taxpayers	taxpayer	NOUN
ftr-357	61	47	to	to	PART
ftr-357	61	48	facilitate	facilitate	VERB
ftr-357	61	49	their	their	PRON
ftr-357	61	50	tax	tax	NOUN
ftr-357	61	51	return	return	NOUN
ftr-357	61	52	preparation	preparation	NOUN
ftr-357	61	53	process	process	NOUN
ftr-357	61	54	,	,	PUNCT
ftr-357	61	55	informing	inform	VERB
ftr-357	61	56	them	they	PRON
ftr-357	61	57	of	of	ADP
ftr-357	61	58	wages	wage	NOUN
ftr-357	61	59	produced	produce	VERB
ftr-357	61	60	,	,	PUNCT
ftr-357	61	61	income	income	NOUN
ftr-357	61	62	earned	earn	VERB
ftr-357	61	63	,	,	PUNCT
ftr-357	61	64	interest	interest	NOUN
ftr-357	61	65	that	that	PRON
ftr-357	61	66	is	be	AUX
ftr-357	61	67	deductible	deductible	ADJ
ftr-357	61	68	,	,	PUNCT
ftr-357	61	69	and	and	CCONJ
ftr-357	61	70	gains	gain	NOUN
ftr-357	61	71	and	and	CCONJ
ftr-357	61	72	losses	loss	NOUN
ftr-357	61	73	experienced	experience	VERB
ftr-357	61	74	;	;	PUNCT
ftr-357	61	75	the	the	DET
ftr-357	61	76	latter	latter	NOUN
ftr-357	61	77	contains	contain	VERB
ftr-357	61	78	the	the	DET
ftr-357	61	79	identical	identical	ADJ
ftr-357	61	80	information	information	NOUN
ftr-357	61	81	but	but	CCONJ
ftr-357	61	82	are	be	AUX
ftr-357	61	83	submitted	submit	VERB
ftr-357	61	84	instead	instead	ADV
ftr-357	61	85	to	to	ADP
ftr-357	61	86	the	the	DET
ftr-357	61	87	government	government	NOUN
ftr-357	61	88	,	,	PUNCT
ftr-357	61	89	enabling	enable	VERB
ftr-357	61	90	it	it	PRON
ftr-357	61	91	to	to	ADP
ftr-357	61	92	cross	cross	VERB
ftr-357	61	93	-	-	VERB
ftr-357	61	94	check	check	VERB
ftr-357	61	95	the	the	DET
ftr-357	61	96	accuracy	accuracy	NOUN
ftr-357	61	97	of	of	ADP
ftr-357	61	98	taxpayers	taxpayer	NOUN
ftr-357	61	99	’	’	PART
ftr-357	61	100	tax	tax	NOUN
ftr-357	61	101	return	return	NOUN
ftr-357	61	102	entries.5	entries.5	PROPN
ftr-357	62	1	the	the	DET
ftr-357	62	2	reason	reason	NOUN
ftr-357	62	3	that	that	SCONJ
ftr-357	62	4	the	the	DET
ftr-357	62	5	combination	combination	NOUN
ftr-357	62	6	of	of	ADP
ftr-357	62	7	information	information	NOUN
ftr-357	62	8	statement	statement	NOUN
ftr-357	62	9	/	/	SYM
ftr-357	62	10	return	return	NOUN
ftr-357	62	11	issuance	issuance	NOUN
ftr-357	62	12	is	be	AUX
ftr-357	62	13	so	so	ADV
ftr-357	62	14	effective	effective	ADJ
ftr-357	62	15	is	be	AUX
ftr-357	62	16	that	that	SCONJ
ftr-357	62	17	taxpayers	taxpayer	NOUN
ftr-357	62	18	know	know	VERB
ftr-357	62	19	that	that	SCONJ
ftr-357	62	20	the	the	DET
ftr-357	62	21	government	government	NOUN
ftr-357	62	22	has	have	VERB
ftr-357	62	23	a	a	DET
ftr-357	62	24	road	road	NOUN
ftr-357	62	25	map	map	NOUN
ftr-357	62	26	to	to	ADP
ftr-357	62	27	their	their	PRON
ftr-357	62	28	reported	report	VERB
ftr-357	62	29	income	income	NOUN
ftr-357	62	30	,	,	PUNCT
ftr-357	62	31	making	make	VERB
ftr-357	62	32	attempts	attempt	NOUN
ftr-357	62	33	to	to	PART
ftr-357	62	34	mask	mask	VERB
ftr-357	62	35	or	or	CCONJ
ftr-357	62	36	omit	omit	VERB
ftr-357	62	37	such	such	ADJ
ftr-357	62	38	earnings	earning	NOUN
ftr-357	62	39	virtually	virtually	ADV
ftr-357	62	40	impossible	impossible	ADJ
ftr-357	62	41	.	.	PUNCT
ftr-357	63	1	by	by	ADP
ftr-357	63	2	way	way	NOUN
ftr-357	63	3	of	of	ADP
ftr-357	63	4	analogy	analogy	NOUN
ftr-357	63	5	,	,	PUNCT
ftr-357	63	6	in	in	ADP
ftr-357	63	7	ancient	ancient	ADJ
ftr-357	63	8	egypt	egypt	PROPN
ftr-357	63	9	tax	tax	NOUN
ftr-357	63	10	collectors	collector	NOUN
ftr-357	63	11	used	use	VERB
ftr-357	63	12	to	to	PART
ftr-357	63	13	measure	measure	VERB
ftr-357	63	14	the	the	DET
ftr-357	63	15	level	level	NOUN
ftr-357	63	16	of	of	ADP
ftr-357	63	17	the	the	DET
ftr-357	63	18	nile	nile	PROPN
ftr-357	63	19	to	to	PART
ftr-357	63	20	determine	determine	VERB
ftr-357	63	21	the	the	DET
ftr-357	63	22	amount	amount	NOUN
ftr-357	63	23	of	of	ADP
ftr-357	63	24	taxes	taxis	NOUN
ftr-357	63	25	owed	owe	VERB
ftr-357	63	26	by	by	ADP
ftr-357	63	27	farmers.6	farmers.6	PROPN
ftr-357	63	28	this	this	DET
ftr-357	63	29	public	public	ADJ
ftr-357	63	30	measurement	measurement	NOUN
ftr-357	63	31	put	put	VERB
ftr-357	63	32	farmers	farmer	NOUN
ftr-357	63	33	on	on	ADP
ftr-357	63	34	notice	notice	NOUN
ftr-357	63	35	that	that	SCONJ
ftr-357	63	36	the	the	DET
ftr-357	63	37	4	4	NUM
ftr-357	63	38	.	.	X
ftr-357	63	39	see	see	VERB
ftr-357	63	40	,	,	PUNCT
ftr-357	63	41	e.g.	e.g.	ADV
ftr-357	63	42	,	,	PUNCT
ftr-357	63	43	jane	jane	PROPN
ftr-357	63	44	g.	g.	PROPN
ftr-357	63	45	gravelle	gravelle	PROPN
ftr-357	63	46	&	&	CCONJ
ftr-357	63	47	pamela	pamela	PROPN
ftr-357	63	48	j.	j.	PROPN
ftr-357	63	49	jackson	jackson	PROPN
ftr-357	63	50	,	,	PUNCT
ftr-357	63	51	crs	crs	PROPN
ftr-357	63	52	report	report	NOUN
ftr-357	63	53	for	for	ADP
ftr-357	63	54	congress	congress	PROPN
ftr-357	63	55	:	:	PUNCT
ftr-357	63	56	major	major	ADJ
ftr-357	63	57	tax	tax	NOUN
ftr-357	63	58	issues	issue	NOUN
ftr-357	63	59	in	in	ADP
ftr-357	63	60	the	the	DET
ftr-357	63	61	111th	111th	ADJ
ftr-357	63	62	congress	congress	PROPN
ftr-357	63	63	(	(	PUNCT
ftr-357	63	64	2009	2009	NUM
ftr-357	63	65	):	):	PUNCT
ftr-357	63	66	the	the	DET
ftr-357	63	67	percentage	percentage	NOUN
ftr-357	63	68	of	of	ADP
ftr-357	63	69	individual	individual	ADJ
ftr-357	63	70	income	income	NOUN
ftr-357	63	71	tax	tax	NOUN
ftr-357	63	72	that	that	PRON
ftr-357	63	73	was	be	AUX
ftr-357	63	74	underreported	underreported	ADJ
ftr-357	63	75	varied	varied	ADJ
ftr-357	63	76	significantly	significantly	ADV
ftr-357	63	77	depending	depend	VERB
ftr-357	63	78	on	on	ADP
ftr-357	63	79	the	the	DET
ftr-357	63	80	degree	degree	NOUN
ftr-357	63	81	of	of	ADP
ftr-357	63	82	information	information	NOUN
ftr-357	63	83	reporting	reporting	NOUN
ftr-357	63	84	and	and	CCONJ
ftr-357	63	85	whether	whether	SCONJ
ftr-357	63	86	or	or	CCONJ
ftr-357	63	87	not	not	PART
ftr-357	63	88	withholding	withholding	NOUN
ftr-357	63	89	was	be	AUX
ftr-357	63	90	required	require	VERB
ftr-357	63	91	.	.	PUNCT
ftr-357	64	1	for	for	ADP
ftr-357	64	2	example	example	NOUN
ftr-357	64	3	,	,	PUNCT
ftr-357	64	4	only	only	ADV
ftr-357	64	5	1.2	1.2	NUM
ftr-357	64	6	%	%	NOUN
ftr-357	64	7	of	of	ADP
ftr-357	64	8	the	the	DET
ftr-357	64	9	sum	sum	NOUN
ftr-357	64	10	of	of	ADP
ftr-357	64	11	wages	wage	NOUN
ftr-357	64	12	,	,	PUNCT
ftr-357	64	13	salaries	salary	NOUN
ftr-357	64	14	,	,	PUNCT
ftr-357	64	15	and	and	CCONJ
ftr-357	64	16	tips	tip	NOUN
ftr-357	64	17	was	be	AUX
ftr-357	64	18	underreported	underreporte	VERB
ftr-357	64	19	,	,	PUNCT
ftr-357	64	20	but	but	CCONJ
ftr-357	64	21	57.1	57.1	NUM
ftr-357	64	22	%	%	NOUN
ftr-357	64	23	of	of	ADP
ftr-357	64	24	nonfarm	nonfarm	NOUN
ftr-357	64	25	proprietor	proprietor	NOUN
ftr-357	64	26	income	income	NOUN
ftr-357	64	27	was	be	AUX
ftr-357	64	28	underreported	underreported	ADJ
ftr-357	64	29	.	.	PUNCT
ftr-357	65	1	these	these	DET
ftr-357	65	2	data	datum	NOUN
ftr-357	65	3	suggest	suggest	VERB
ftr-357	65	4	that	that	SCONJ
ftr-357	65	5	increased	increase	VERB
ftr-357	65	6	information	information	NOUN
ftr-357	65	7	reporting	reporting	NOUN
ftr-357	65	8	and	and	CCONJ
ftr-357	65	9	withholding	withholding	NOUN
ftr-357	65	10	would	would	AUX
ftr-357	65	11	reduce	reduce	VERB
ftr-357	65	12	the	the	DET
ftr-357	65	13	tax	tax	NOUN
ftr-357	65	14	gap	gap	NOUN
ftr-357	65	15	.	.	PUNCT
ftr-357	66	1	5	5	X
ftr-357	66	2	.	.	X
ftr-357	66	3	see	see	VERB
ftr-357	66	4	irs	irs	PROPN
ftr-357	66	5	data	datum	NOUN
ftr-357	66	6	book	book	NOUN
ftr-357	66	7	,	,	PUNCT
ftr-357	66	8	2009	2009	NUM
ftr-357	66	9	,	,	PUNCT
ftr-357	66	10	publ’n	publ’n	NOUN
ftr-357	66	11	55b	55b	NUM
ftr-357	66	12	,	,	PUNCT
ftr-357	66	13	tbl.14	tbl.14	NOUN
ftr-357	66	14	,	,	PUNCT
ftr-357	66	15	at	at	ADP
ftr-357	66	16	37	37	NUM
ftr-357	66	17	(	(	PUNCT
ftr-357	66	18	mar	mar	PROPN
ftr-357	66	19	.	.	PROPN
ftr-357	66	20	2010	2010	NUM
ftr-357	66	21	)	)	PUNCT
ftr-357	66	22	(	(	PUNCT
ftr-357	66	23	for	for	ADP
ftr-357	66	24	fiscal	fiscal	ADJ
ftr-357	66	25	year	year	NOUN
ftr-357	66	26	2009	2009	NUM
ftr-357	66	27	,	,	PUNCT
ftr-357	66	28	the	the	DET
ftr-357	66	29	irs	irs	PROPN
ftr-357	66	30	received	receive	VERB
ftr-357	66	31	approximately	approximately	ADV
ftr-357	66	32	three	three	NUM
ftr-357	66	33	billion	billion	NUM
ftr-357	66	34	information	information	NOUN
ftr-357	66	35	returns	return	NOUN
ftr-357	66	36	,	,	PUNCT
ftr-357	66	37	less	less	ADJ
ftr-357	66	38	than	than	ADP
ftr-357	66	39	2	2	NUM
ftr-357	66	40	%	%	NOUN
ftr-357	66	41	of	of	ADP
ftr-357	66	42	which	which	PRON
ftr-357	66	43	were	be	AUX
ftr-357	66	44	filed	file	VERB
ftr-357	66	45	in	in	ADP
ftr-357	66	46	a	a	DET
ftr-357	66	47	paper	paper	NOUN
ftr-357	66	48	format	format	NOUN
ftr-357	66	49	)	)	PUNCT
ftr-357	66	50	.	.	PUNCT
ftr-357	67	1	6	6	X
ftr-357	67	2	.	.	X
ftr-357	67	3	aristide	aristide	PROPN
ftr-357	67	4	théodoridès	théodoridès	PROPN
ftr-357	67	5	,	,	PUNCT
ftr-357	67	6	the	the	DET
ftr-357	67	7	concept	concept	NOUN
ftr-357	67	8	of	of	ADP
ftr-357	67	9	law	law	NOUN
ftr-357	67	10	in	in	ADP
ftr-357	67	11	ancient	ancient	ADJ
ftr-357	67	12	egypt	egypt	PROPN
ftr-357	67	13	,	,	PUNCT
ftr-357	67	14	in	in	ADP
ftr-357	67	15	the	the	DET
ftr-357	67	16	legacy	legacy	NOUN
ftr-357	67	17	of	of	ADP
ftr-357	67	18	egypt	egypt	PROPN
ftr-357	67	19	291	291	NUM
ftr-357	67	20	,	,	PUNCT
ftr-357	67	21	292	292	NUM
ftr-357	67	22	(	(	PUNCT
ftr-357	67	23	j.r	j.r	PROPN
ftr-357	67	24	.	.	PROPN
ftr-357	67	25	harris	harris	PROPN
ftr-357	67	26	ed	ed	PROPN
ftr-357	67	27	.	.	PROPN
ftr-357	67	28	,	,	PUNCT
ftr-357	67	29	1971	1971	NUM
ftr-357	67	30	)	)	PUNCT
ftr-357	67	31	;	;	PUNCT
ftr-357	67	32	see	see	VERB
ftr-357	67	33	also	also	ADV
ftr-357	67	34	leandra	leandra	PROPN
ftr-357	67	35	lederman	lederman	PROPN
ftr-357	67	36	,	,	PUNCT
ftr-357	67	37	reducing	reduce	VERB
ftr-357	67	38	information	information	NOUN
ftr-357	67	39	gaps	gap	NOUN
ftr-357	67	40	to	to	PART
ftr-357	67	41	reduce	reduce	VERB
ftr-357	67	42	the	the	DET
ftr-357	67	43	tax	tax	NOUN
ftr-357	67	44	gap	gap	NOUN
ftr-357	67	45	:	:	PUNCT
ftr-357	67	46	when	when	SCONJ
ftr-357	67	47	is	be	AUX
ftr-357	67	48	information	information	NOUN
ftr-357	67	49	reporting	reporting	NOUN
ftr-357	67	50	warranted	warrant	VERB
ftr-357	67	51	?	?	PUNCT
ftr-357	67	52	,	,	PUNCT
ftr-357	67	53	78	78	NUM
ftr-357	67	54	fordham	fordham	PROPN
ftr-357	67	55	l.	l.	PROPN
ftr-357	67	56	rev	rev	PROPN
ftr-357	67	57	.	.	PROPN
ftr-357	67	58	1733	1733	NUM
ftr-357	67	59	,	,	PUNCT
ftr-357	67	60	1736	1736	NUM
ftr-357	67	61	(	(	PUNCT
ftr-357	67	62	2010	2010	NUM
ftr-357	67	63	)	)	PUNCT
ftr-357	67	64	(	(	PUNCT
ftr-357	67	65	“	"	PUNCT
ftr-357	67	66	with	with	ADP
ftr-357	67	67	information	information	NOUN
ftr-357	67	68	reporting	reporting	NOUN
ftr-357	67	69	,	,	PUNCT
ftr-357	67	70	the	the	DET
ftr-357	67	71	government	government	NOUN
ftr-357	67	72	obtains	obtain	VERB
ftr-357	67	73	information	information	NOUN
ftr-357	67	74	about	about	ADP
ftr-357	67	75	the	the	DET
ftr-357	67	76	taxpayer	taxpayer	NOUN
ftr-357	67	77	’s	’s	PART
ftr-357	67	78	tax	tax	NOUN
ftr-357	67	79	situation	situation	NOUN
ftr-357	67	80	from	from	ADP
ftr-357	67	81	a	a	DET
ftr-357	67	82	third	third	ADJ
ftr-357	67	83	350	350	NUM
ftr-357	67	84	florida	florida	PROPN
ftr-357	67	85	tax	tax	NOUN
ftr-357	67	86	review	review	NOUN
ftr-357	67	87	[	[	X
ftr-357	67	88	vol	vol	NOUN
ftr-357	67	89	.	.	PUNCT
ftr-357	68	1	10:5	10:5	NUM
ftr-357	68	2	government	government	NOUN
ftr-357	68	3	knew	know	VERB
ftr-357	68	4	with	with	ADP
ftr-357	68	5	a	a	DET
ftr-357	68	6	fair	fair	ADJ
ftr-357	68	7	degree	degree	NOUN
ftr-357	68	8	of	of	ADP
ftr-357	68	9	accuracy	accuracy	NOUN
ftr-357	68	10	what	what	PRON
ftr-357	68	11	that	that	DET
ftr-357	68	12	year	year	NOUN
ftr-357	68	13	’s	’s	PART
ftr-357	68	14	harvest	harvest	NOUN
ftr-357	68	15	had	have	AUX
ftr-357	68	16	yielded	yield	VERB
ftr-357	68	17	and	and	CCONJ
ftr-357	68	18	,	,	PUNCT
ftr-357	68	19	therefore	therefore	ADV
ftr-357	68	20	,	,	PUNCT
ftr-357	68	21	the	the	DET
ftr-357	68	22	annual	annual	ADJ
ftr-357	68	23	tax	tax	NOUN
ftr-357	68	24	the	the	DET
ftr-357	68	25	government	government	NOUN
ftr-357	68	26	could	could	AUX
ftr-357	68	27	levy.7	levy.7	NOUN
ftr-357	68	28	in	in	ADP
ftr-357	68	29	the	the	DET
ftr-357	68	30	subparts	subpart	NOUN
ftr-357	68	31	below	below	ADV
ftr-357	68	32	,	,	PUNCT
ftr-357	68	33	this	this	DET
ftr-357	68	34	analysis	analysis	NOUN
ftr-357	68	35	(	(	PUNCT
ftr-357	68	36	a	a	PRON
ftr-357	68	37	)	)	PUNCT
ftr-357	68	38	summarizes	summarize	NOUN
ftr-357	68	39	the	the	DET
ftr-357	68	40	history	history	NOUN
ftr-357	68	41	of	of	ADP
ftr-357	68	42	information	information	NOUN
ftr-357	68	43	statement	statement	NOUN
ftr-357	68	44	/	/	SYM
ftr-357	68	45	return	return	NOUN
ftr-357	68	46	issuance	issuance	NOUN
ftr-357	68	47	and	and	CCONJ
ftr-357	68	48	(	(	PUNCT
ftr-357	68	49	b	b	NOUN
ftr-357	68	50	)	)	PUNCT
ftr-357	68	51	provides	provide	VERB
ftr-357	68	52	an	an	DET
ftr-357	68	53	overview	overview	NOUN
ftr-357	68	54	of	of	ADP
ftr-357	68	55	how	how	SCONJ
ftr-357	68	56	the	the	DET
ftr-357	68	57	tax	tax	NOUN
ftr-357	68	58	information	information	NOUN
ftr-357	68	59	reporting	reporting	NOUN
ftr-357	68	60	system	system	NOUN
ftr-357	68	61	currently	currently	ADV
ftr-357	68	62	operates	operate	VERB
ftr-357	68	63	.	.	PUNCT
ftr-357	69	1	a.	a.	NOUN
ftr-357	69	2	history	history	NOUN
ftr-357	69	3	of	of	ADP
ftr-357	69	4	information	information	NOUN
ftr-357	69	5	statement	statement	NOUN
ftr-357	69	6	/	/	SYM
ftr-357	69	7	return	return	NOUN
ftr-357	69	8	issuance	issuance	NOUN
ftr-357	69	9	before	before	ADP
ftr-357	69	10	attempting	attempt	VERB
ftr-357	69	11	to	to	PART
ftr-357	69	12	revamp	revamp	VERB
ftr-357	69	13	the	the	DET
ftr-357	69	14	existing	exist	VERB
ftr-357	69	15	information	information	NOUN
ftr-357	69	16	statement	statement	NOUN
ftr-357	69	17	/	/	SYM
ftr-357	69	18	return	return	NOUN
ftr-357	69	19	system	system	NOUN
ftr-357	69	20	,	,	PUNCT
ftr-357	69	21	it	it	PRON
ftr-357	69	22	is	be	AUX
ftr-357	69	23	worthwhile	worthwhile	ADJ
ftr-357	69	24	to	to	PART
ftr-357	69	25	try	try	VERB
ftr-357	69	26	to	to	PART
ftr-357	69	27	understand	understand	VERB
ftr-357	69	28	its	its	PRON
ftr-357	69	29	historical	historical	ADJ
ftr-357	69	30	origins	origin	NOUN
ftr-357	69	31	and	and	CCONJ
ftr-357	69	32	how	how	SCONJ
ftr-357	69	33	congress	congress	PROPN
ftr-357	69	34	,	,	PUNCT
ftr-357	69	35	over	over	ADP
ftr-357	69	36	the	the	DET
ftr-357	69	37	past	past	ADJ
ftr-357	69	38	century	century	NOUN
ftr-357	69	39	,	,	PUNCT
ftr-357	69	40	has	have	AUX
ftr-357	69	41	shaped	shape	VERB
ftr-357	69	42	and	and	CCONJ
ftr-357	69	43	expanded	expand	VERB
ftr-357	69	44	this	this	DET
ftr-357	69	45	system	system	NOUN
ftr-357	69	46	.	.	PUNCT
ftr-357	70	1	congressional	congressional	ADJ
ftr-357	70	2	institution	institution	NOUN
ftr-357	70	3	of	of	ADP
ftr-357	70	4	information	information	NOUN
ftr-357	70	5	return	return	NOUN
ftr-357	70	6	reporting	reporting	NOUN
ftr-357	70	7	commenced	commence	VERB
ftr-357	70	8	in	in	ADP
ftr-357	70	9	1917	1917	NUM
ftr-357	70	10	and	and	CCONJ
ftr-357	70	11	applied	apply	VERB
ftr-357	70	12	to	to	ADP
ftr-357	70	13	a	a	DET
ftr-357	70	14	broad	broad	ADJ
ftr-357	70	15	array	array	NOUN
ftr-357	70	16	of	of	ADP
ftr-357	70	17	payments	payment	NOUN
ftr-357	70	18	,	,	PUNCT
ftr-357	70	19	including	include	VERB
ftr-357	70	20	interest	interest	NOUN
ftr-357	70	21	,	,	PUNCT
ftr-357	70	22	rent	rent	NOUN
ftr-357	70	23	,	,	PUNCT
ftr-357	70	24	salaries	salary	NOUN
ftr-357	70	25	,	,	PUNCT
ftr-357	70	26	wages	wage	NOUN
ftr-357	70	27	,	,	PUNCT
ftr-357	70	28	premiums	premium	NOUN
ftr-357	70	29	,	,	PUNCT
ftr-357	70	30	annuities	annuity	NOUN
ftr-357	70	31	,	,	PUNCT
ftr-357	70	32	compensation	compensation	NOUN
ftr-357	70	33	,	,	PUNCT
ftr-357	70	34	remuneration	remuneration	NOUN
ftr-357	70	35	,	,	PUNCT
ftr-357	70	36	emoluments	emolument	NOUN
ftr-357	70	37	or	or	CCONJ
ftr-357	70	38	other	other	ADJ
ftr-357	70	39	fixed	fix	VERB
ftr-357	70	40	or	or	CCONJ
ftr-357	70	41	determinable	determinable	ADJ
ftr-357	70	42	gains	gain	NOUN
ftr-357	70	43	,	,	PUNCT
ftr-357	70	44	profits	profit	NOUN
ftr-357	70	45	,	,	PUNCT
ftr-357	70	46	and	and	CCONJ
ftr-357	70	47	income	income	NOUN
ftr-357	70	48	of	of	ADP
ftr-357	70	49	$	$	SYM
ftr-357	70	50	800	800	NUM
ftr-357	70	51	or	or	CCONJ
ftr-357	70	52	more	more	ADV
ftr-357	70	53	paid	pay	VERB
ftr-357	70	54	during	during	ADP
ftr-357	70	55	the	the	DET
ftr-357	70	56	course	course	NOUN
ftr-357	70	57	of	of	ADP
ftr-357	70	58	any	any	DET
ftr-357	70	59	taxable	taxable	ADJ
ftr-357	70	60	year.8	year.8	NOUN
ftr-357	70	61	at	at	ADP
ftr-357	70	62	the	the	DET
ftr-357	70	63	time	time	NOUN
ftr-357	70	64	,	,	PUNCT
ftr-357	70	65	the	the	DET
ftr-357	70	66	commissioner	commissioner	NOUN
ftr-357	70	67	instructed	instruct	VERB
ftr-357	70	68	payers	payer	NOUN
ftr-357	70	69	to	to	PART
ftr-357	70	70	use	use	VERB
ftr-357	70	71	form	form	NOUN
ftr-357	70	72	1099	1099	NUM
ftr-357	70	73	to	to	PART
ftr-357	70	74	report	report	VERB
ftr-357	70	75	the	the	DET
ftr-357	70	76	delivery	delivery	NOUN
ftr-357	70	77	of	of	ADP
ftr-357	70	78	such	such	ADJ
ftr-357	70	79	payments9	payments9	NOUN
ftr-357	70	80	(	(	PUNCT
ftr-357	70	81	with	with	ADP
ftr-357	70	82	respect	respect	NOUN
ftr-357	70	83	to	to	ADP
ftr-357	70	84	wages	wage	NOUN
ftr-357	70	85	,	,	PUNCT
ftr-357	70	86	form	form	NOUN
ftr-357	70	87	w-2	w-2	NOUN
ftr-357	70	88	did	do	AUX
ftr-357	70	89	not	not	PART
ftr-357	70	90	come	come	VERB
ftr-357	70	91	into	into	ADP
ftr-357	70	92	existence	existence	NOUN
ftr-357	70	93	until	until	ADP
ftr-357	70	94	1943	1943	NUM
ftr-357	70	95	when	when	SCONJ
ftr-357	70	96	congress	congress	PROPN
ftr-357	70	97	instituted	institute	VERB
ftr-357	70	98	a	a	DET
ftr-357	70	99	broad	broad	ADJ
ftr-357	70	100	withholding	withholding	NOUN
ftr-357	70	101	system).10	system).10	NOUN
ftr-357	70	102	at	at	ADV
ftr-357	70	103	least	least	ADV
ftr-357	70	104	one	one	NUM
ftr-357	70	105	newspaper	newspaper	NOUN
ftr-357	70	106	,	,	PUNCT
ftr-357	70	107	the	the	DET
ftr-357	70	108	wall	wall	PROPN
ftr-357	70	109	street	street	PROPN
ftr-357	70	110	journal	journal	PROPN
ftr-357	70	111	,	,	PUNCT
ftr-357	70	112	greeted	greet	VERB
ftr-357	70	113	the	the	DET
ftr-357	70	114	introduction	introduction	NOUN
ftr-357	70	115	of	of	ADP
ftr-357	70	116	this	this	DET
ftr-357	70	117	administrative	administrative	ADJ
ftr-357	70	118	taxpayer	taxpayer	NOUN
ftr-357	70	119	burden	burden	NOUN
ftr-357	70	120	with	with	ADP
ftr-357	70	121	a	a	DET
ftr-357	70	122	chilly	chilly	ADJ
ftr-357	70	123	reception.11	reception.11	NOUN
ftr-357	70	124	presumably	presumably	ADV
ftr-357	70	125	finding	find	VERB
ftr-357	70	126	that	that	SCONJ
ftr-357	70	127	third	third	ADJ
ftr-357	70	128	-	-	PUNCT
ftr-357	70	129	party	party	NOUN
ftr-357	70	130	wage	wage	NOUN
ftr-357	70	131	reporting	reporting	NOUN
ftr-357	70	132	was	be	AUX
ftr-357	70	133	a	a	DET
ftr-357	70	134	good	good	ADJ
ftr-357	70	135	mechanism	mechanism	NOUN
ftr-357	70	136	to	to	PART
ftr-357	70	137	help	help	VERB
ftr-357	70	138	ensure	ensure	VERB
ftr-357	70	139	taxpayer	taxpayer	NOUN
ftr-357	70	140	compliance	compliance	NOUN
ftr-357	70	141	,	,	PUNCT
ftr-357	70	142	congress	congress	PROPN
ftr-357	70	143	decided	decide	VERB
ftr-357	70	144	to	to	PART
ftr-357	70	145	capitalize	capitalize	VERB
ftr-357	70	146	upon	upon	SCONJ
ftr-357	70	147	the	the	DET
ftr-357	70	148	success	success	NOUN
ftr-357	70	149	of	of	ADP
ftr-357	70	150	this	this	DET
ftr-357	70	151	nascent	nascent	ADJ
ftr-357	70	152	initiative	initiative	NOUN
ftr-357	70	153	.	.	PUNCT
ftr-357	71	1	in	in	ADP
ftr-357	71	2	the	the	DET
ftr-357	71	3	revenue	revenue	NOUN
ftr-357	71	4	act	act	NOUN
ftr-357	71	5	of	of	ADP
ftr-357	71	6	1921	1921	NUM
ftr-357	71	7	,	,	PUNCT
ftr-357	71	8	congress	congress	PROPN
ftr-357	71	9	expanded	expand	VERB
ftr-357	71	10	the	the	DET
ftr-357	71	11	existing	exist	VERB
ftr-357	71	12	information	information	NOUN
ftr-357	71	13	return	return	NOUN
ftr-357	71	14	system	system	NOUN
ftr-357	71	15	to	to	PART
ftr-357	71	16	include	include	VERB
ftr-357	71	17	brokers.12	brokers.12	NOUN
ftr-357	71	18	this	this	DET
ftr-357	71	19	new	new	ADJ
ftr-357	71	20	legislation	legislation	NOUN
ftr-357	71	21	required	require	VERB
ftr-357	71	22	that	that	SCONJ
ftr-357	71	23	,	,	PUNCT
ftr-357	71	24	upon	upon	SCONJ
ftr-357	71	25	request	request	NOUN
ftr-357	71	26	,	,	PUNCT
ftr-357	71	27	every	every	DET
ftr-357	71	28	broker	broker	NOUN
ftr-357	71	29	must	must	AUX
ftr-357	71	30	disclose	disclose	VERB
ftr-357	71	31	to	to	ADP
ftr-357	71	32	the	the	DET
ftr-357	71	33	government	government	NOUN
ftr-357	71	34	“	"	PUNCT
ftr-357	71	35	such	such	ADJ
ftr-357	71	36	details	detail	NOUN
ftr-357	71	37	as	as	ADP
ftr-357	71	38	to	to	ADP
ftr-357	71	39	the	the	DET
ftr-357	71	40	profits	profit	NOUN
ftr-357	71	41	,	,	PUNCT
ftr-357	71	42	losses	loss	NOUN
ftr-357	71	43	,	,	PUNCT
ftr-357	71	44	or	or	CCONJ
ftr-357	71	45	party	party	NOUN
ftr-357	71	46	and	and	CCONJ
ftr-357	71	47	—	—	PUNCT
ftr-357	71	48	equally	equally	ADV
ftr-357	71	49	important	important	ADJ
ftr-357	71	50	—	—	PUNCT
ftr-357	71	51	the	the	DET
ftr-357	71	52	taxpayer	taxpayer	NOUN
ftr-357	71	53	knows	know	VERB
ftr-357	71	54	that	that	SCONJ
ftr-357	71	55	the	the	DET
ftr-357	71	56	government	government	NOUN
ftr-357	71	57	has	have	VERB
ftr-357	71	58	the	the	DET
ftr-357	71	59	information	information	NOUN
ftr-357	71	60	.	.	PUNCT
ftr-357	71	61	”	"	PUNCT
ftr-357	71	62	)	)	PUNCT
ftr-357	71	63	.	.	PUNCT
ftr-357	72	1	7	7	X
ftr-357	72	2	.	.	NUM
ftr-357	72	3	said	say	VERB
ftr-357	72	4	somewhat	somewhat	ADV
ftr-357	72	5	differently	differently	ADV
ftr-357	72	6	,	,	PUNCT
ftr-357	72	7	the	the	DET
ftr-357	72	8	entire	entire	ADJ
ftr-357	72	9	process	process	NOUN
ftr-357	72	10	is	be	AUX
ftr-357	72	11	reminiscent	reminiscent	ADJ
ftr-357	72	12	of	of	ADP
ftr-357	72	13	the	the	DET
ftr-357	72	14	christmas	christmas	PROPN
ftr-357	72	15	spirit	spirit	PROPN
ftr-357	72	16	and	and	CCONJ
ftr-357	72	17	santa	santa	PROPN
ftr-357	72	18	claus	claus	PROPN
ftr-357	72	19	:	:	PUNCT
ftr-357	72	20	with	with	ADP
ftr-357	72	21	information	information	NOUN
ftr-357	72	22	returns	return	NOUN
ftr-357	72	23	in	in	ADP
ftr-357	72	24	hand	hand	NOUN
ftr-357	72	25	,	,	PUNCT
ftr-357	72	26	the	the	DET
ftr-357	72	27	irs	irs	PROPN
ftr-357	72	28	knows	know	VERB
ftr-357	72	29	exactly	exactly	ADV
ftr-357	72	30	who	who	PRON
ftr-357	72	31	’s	’s	AUX
ftr-357	72	32	been	be	AUX
ftr-357	72	33	“	"	PUNCT
ftr-357	72	34	naughty	naughty	ADJ
ftr-357	72	35	”	"	PUNCT
ftr-357	72	36	and	and	CCONJ
ftr-357	72	37	who	who	PRON
ftr-357	72	38	’s	’s	AUX
ftr-357	72	39	been	be	AUX
ftr-357	72	40	“	"	PUNCT
ftr-357	72	41	nice	nice	ADJ
ftr-357	72	42	.	.	PUNCT
ftr-357	72	43	”	"	PUNCT
ftr-357	73	1	8	8	NUM
ftr-357	73	2	.	.	X
ftr-357	73	3	war	war	NOUN
ftr-357	73	4	revenue	revenue	PROPN
ftr-357	73	5	act	act	PROPN
ftr-357	73	6	,	,	PUNCT
ftr-357	73	7	pub	pub	NOUN
ftr-357	73	8	.	.	PUNCT
ftr-357	74	1	l.	l.	PROPN
ftr-357	74	2	no	no	INTJ
ftr-357	74	3	.	.	PROPN
ftr-357	75	1	65	65	NUM
ftr-357	75	2	-	-	SYM
ftr-357	75	3	50	50	NUM
ftr-357	75	4	,	,	PUNCT
ftr-357	75	5	ch	ch	NOUN
ftr-357	75	6	.	.	PROPN
ftr-357	75	7	63	63	NUM
ftr-357	75	8	,	,	PUNCT
ftr-357	75	9	§	§	PROPN
ftr-357	75	10	1211	1211	NUM
ftr-357	75	11	,	,	PUNCT
ftr-357	75	12	§	§	PROPN
ftr-357	75	13	28	28	NUM
ftr-357	75	14	,	,	PUNCT
ftr-357	75	15	40	40	NUM
ftr-357	75	16	stat	stat	NOUN
ftr-357	75	17	.	.	PUNCT
ftr-357	76	1	300	300	NUM
ftr-357	76	2	,	,	PUNCT
ftr-357	76	3	337	337	NUM
ftr-357	76	4	(	(	PUNCT
ftr-357	76	5	1917	1917	NUM
ftr-357	76	6	)	)	PUNCT
ftr-357	76	7	.	.	PUNCT
ftr-357	77	1	see	see	VERB
ftr-357	77	2	richard	richard	PROPN
ftr-357	77	3	l.	l.	PROPN
ftr-357	77	4	doernberg	doernberg	PROPN
ftr-357	77	5	,	,	PUNCT
ftr-357	77	6	the	the	DET
ftr-357	77	7	case	case	NOUN
ftr-357	77	8	against	against	ADP
ftr-357	77	9	withholding	withholding	NOUN
ftr-357	77	10	,	,	PUNCT
ftr-357	77	11	61	61	NUM
ftr-357	77	12	tex	tex	PROPN
ftr-357	77	13	.	.	PROPN
ftr-357	77	14	l.	l.	PROPN
ftr-357	77	15	rev	rev	PROPN
ftr-357	77	16	.	.	PROPN
ftr-357	77	17	595	595	NUM
ftr-357	77	18	,	,	PUNCT
ftr-357	77	19	599–603	599–603	NUM
ftr-357	77	20	(	(	PUNCT
ftr-357	77	21	1982	1982	NUM
ftr-357	77	22	)	)	PUNCT
ftr-357	77	23	(	(	PUNCT
ftr-357	77	24	detailing	detail	VERB
ftr-357	77	25	the	the	DET
ftr-357	77	26	history	history	NOUN
ftr-357	77	27	of	of	ADP
ftr-357	77	28	information	information	NOUN
ftr-357	77	29	returns	return	NOUN
ftr-357	77	30	and	and	CCONJ
ftr-357	77	31	statements	statement	NOUN
ftr-357	77	32	)	)	PUNCT
ftr-357	77	33	.	.	PUNCT
ftr-357	78	1	9	9	X
ftr-357	78	2	.	.	X
ftr-357	78	3	see	see	VERB
ftr-357	78	4	supra	supra	PROPN
ftr-357	78	5	note	note	PROPN
ftr-357	78	6	1	1	NUM
ftr-357	78	7	(	(	PUNCT
ftr-357	78	8	“	"	PUNCT
ftr-357	78	9	the	the	DET
ftr-357	78	10	commissioner	commissioner	NOUN
ftr-357	78	11	of	of	ADP
ftr-357	78	12	internal	internal	ADJ
ftr-357	78	13	revenue	revenue	NOUN
ftr-357	78	14	has	have	AUX
ftr-357	78	15	begun	begin	VERB
ftr-357	78	16	the	the	DET
ftr-357	78	17	distribution	distribution	NOUN
ftr-357	78	18	of	of	ADP
ftr-357	78	19	20,000,000	20,000,000	NUM
ftr-357	78	20	income	income	NOUN
ftr-357	78	21	blanks	blank	NOUN
ftr-357	78	22	known	know	VERB
ftr-357	78	23	as	as	ADP
ftr-357	78	24	‘	'	PUNCT
ftr-357	78	25	form	form	NOUN
ftr-357	78	26	1099	1099	NUM
ftr-357	78	27	.	.	PUNCT
ftr-357	78	28	’	'	PUNCT
ftr-357	78	29	”	"	PUNCT
ftr-357	78	30	)	)	PUNCT
ftr-357	78	31	.	.	PUNCT
ftr-357	79	1	10	10	NUM
ftr-357	79	2	.	.	PUNCT
ftr-357	80	1	current	current	ADJ
ftr-357	80	2	tax	tax	NOUN
ftr-357	80	3	payment	payment	NOUN
ftr-357	80	4	act	act	NOUN
ftr-357	80	5	of	of	ADP
ftr-357	80	6	1943	1943	NUM
ftr-357	80	7	,	,	PUNCT
ftr-357	80	8	pub	pub	NOUN
ftr-357	80	9	.	.	PUNCT
ftr-357	81	1	l.	l.	PROPN
ftr-357	81	2	no	no	INTJ
ftr-357	81	3	.	.	PROPN
ftr-357	82	1	78	78	NUM
ftr-357	82	2	-	-	SYM
ftr-357	82	3	68	68	NUM
ftr-357	82	4	,	,	PUNCT
ftr-357	82	5	ch	ch	NOUN
ftr-357	82	6	.	.	NOUN
ftr-357	82	7	120	120	NUM
ftr-357	82	8	,	,	PUNCT
ftr-357	82	9	57	57	NUM
ftr-357	82	10	stat	stat	NOUN
ftr-357	82	11	.	.	PUNCT
ftr-357	83	1	126	126	NUM
ftr-357	83	2	.	.	X
ftr-357	84	1	11	11	NUM
ftr-357	84	2	.	.	X
ftr-357	85	1	see	see	VERB
ftr-357	85	2	supra	supra	PROPN
ftr-357	85	3	note	note	PROPN
ftr-357	85	4	1	1	NUM
ftr-357	85	5	.	.	NUM
ftr-357	85	6	12	12	NUM
ftr-357	85	7	.	.	PUNCT
ftr-357	86	1	revenue	revenue	NOUN
ftr-357	86	2	act	act	NOUN
ftr-357	86	3	of	of	ADP
ftr-357	86	4	1921	1921	NUM
ftr-357	86	5	,	,	PUNCT
ftr-357	86	6	pub	pub	NOUN
ftr-357	86	7	.	.	PUNCT
ftr-357	87	1	l.	l.	PROPN
ftr-357	87	2	no	no	INTJ
ftr-357	87	3	.	.	PROPN
ftr-357	88	1	67	67	NUM
ftr-357	88	2	-	-	SYM
ftr-357	88	3	98	98	NUM
ftr-357	88	4	,	,	PUNCT
ftr-357	88	5	ch	ch	NOUN
ftr-357	88	6	.	.	PROPN
ftr-357	88	7	36	36	NUM
ftr-357	88	8	,	,	PUNCT
ftr-357	88	9	§	§	PROPN
ftr-357	88	10	255	255	NUM
ftr-357	88	11	,	,	PUNCT
ftr-357	88	12	42	42	NUM
ftr-357	88	13	stat	stat	NOUN
ftr-357	88	14	.	.	PUNCT
ftr-357	89	1	227	227	NUM
ftr-357	89	2	,	,	PUNCT
ftr-357	89	3	269	269	NUM
ftr-357	89	4	.	.	NOUN
ftr-357	90	1	2010	2010	NUM
ftr-357	90	2	]	]	PUNCT
ftr-357	90	3	phase	phase	NOUN
ftr-357	90	4	-	-	PUNCT
ftr-357	90	5	out	out	NOUN
ftr-357	90	6	of	of	ADP
ftr-357	90	7	paper	paper	NOUN
ftr-357	90	8	tax	tax	NOUN
ftr-357	90	9	information	information	NOUN
ftr-357	90	10	statements	statement	VERB
ftr-357	90	11	351	351	NUM
ftr-357	90	12	other	other	ADJ
ftr-357	90	13	information	information	NOUN
ftr-357	90	14	.	.	PUNCT
ftr-357	90	15	.	.	PUNCT
ftr-357	91	1	.	.	PUNCT
ftr-357	92	1	as	as	ADP
ftr-357	92	2	to	to	ADP
ftr-357	92	3	each	each	PRON
ftr-357	92	4	of	of	ADP
ftr-357	92	5	such	such	ADJ
ftr-357	92	6	customers	customer	NOUN
ftr-357	92	7	,	,	PUNCT
ftr-357	92	8	as	as	SCONJ
ftr-357	92	9	will	will	AUX
ftr-357	92	10	enable	enable	VERB
ftr-357	92	11	the	the	DET
ftr-357	92	12	commissioner	commissioner	NOUN
ftr-357	92	13	to	to	PART
ftr-357	92	14	determine	determine	VERB
ftr-357	92	15	whether	whether	SCONJ
ftr-357	92	16	all	all	DET
ftr-357	92	17	income	income	NOUN
ftr-357	92	18	tax	tax	NOUN
ftr-357	92	19	due	due	ADJ
ftr-357	92	20	on	on	ADP
ftr-357	92	21	profits	profit	NOUN
ftr-357	92	22	or	or	CCONJ
ftr-357	92	23	gains	gain	NOUN
ftr-357	92	24	of	of	ADP
ftr-357	92	25	such	such	ADJ
ftr-357	92	26	customers	customer	NOUN
ftr-357	92	27	has	have	AUX
ftr-357	92	28	been	be	AUX
ftr-357	92	29	paid	pay	VERB
ftr-357	92	30	.	.	PUNCT
ftr-357	93	1	”13	”13	NOUN
ftr-357	93	2	in	in	ADP
ftr-357	93	3	1943	1943	NUM
ftr-357	93	4	congress	congress	PROPN
ftr-357	93	5	added	add	VERB
ftr-357	93	6	another	another	DET
ftr-357	93	7	wrinkle	wrinkle	NOUN
ftr-357	93	8	to	to	ADP
ftr-357	93	9	information	information	NOUN
ftr-357	93	10	statement	statement	NOUN
ftr-357	93	11	/	/	SYM
ftr-357	93	12	return	return	NOUN
ftr-357	93	13	issuance	issuance	NOUN
ftr-357	93	14	.	.	PUNCT
ftr-357	94	1	beginning	begin	VERB
ftr-357	94	2	in	in	ADP
ftr-357	94	3	that	that	DET
ftr-357	94	4	year	year	NOUN
ftr-357	94	5	,	,	PUNCT
ftr-357	94	6	congress	congress	PROPN
ftr-357	94	7	instituted	institute	VERB
ftr-357	94	8	a	a	DET
ftr-357	94	9	wage	wage	NOUN
ftr-357	94	10	withholding	withholding	NOUN
ftr-357	94	11	system.14	system.14	NOUN
ftr-357	94	12	this	this	DET
ftr-357	94	13	new	new	ADJ
ftr-357	94	14	withholding	withholding	NOUN
ftr-357	94	15	system	system	NOUN
ftr-357	94	16	added	add	VERB
ftr-357	94	17	another	another	DET
ftr-357	94	18	dimension	dimension	NOUN
ftr-357	94	19	of	of	ADP
ftr-357	94	20	complexity	complexity	NOUN
ftr-357	94	21	to	to	ADP
ftr-357	94	22	information	information	NOUN
ftr-357	94	23	statement	statement	NOUN
ftr-357	94	24	/	/	SYM
ftr-357	94	25	return	return	NOUN
ftr-357	94	26	issuance	issuance	NOUN
ftr-357	94	27	.	.	PUNCT
ftr-357	95	1	more	more	ADV
ftr-357	95	2	specifically	specifically	ADV
ftr-357	95	3	,	,	PUNCT
ftr-357	95	4	on	on	ADP
ftr-357	95	5	a	a	DET
ftr-357	95	6	going	go	VERB
ftr-357	95	7	-	-	PUNCT
ftr-357	95	8	forward	forward	NOUN
ftr-357	95	9	basis	basis	NOUN
ftr-357	95	10	,	,	PUNCT
ftr-357	95	11	congress	congress	PROPN
ftr-357	95	12	required	require	VERB
ftr-357	95	13	employers	employer	NOUN
ftr-357	95	14	to	to	PART
ftr-357	95	15	delineate	delineate	VERB
ftr-357	95	16	the	the	DET
ftr-357	95	17	amount	amount	NOUN
ftr-357	95	18	of	of	ADP
ftr-357	95	19	wages	wage	NOUN
ftr-357	95	20	withheld	withhold	VERB
ftr-357	95	21	on	on	ADP
ftr-357	95	22	the	the	DET
ftr-357	95	23	newly	newly	ADV
ftr-357	95	24	minted	mint	VERB
ftr-357	95	25	so	so	ADV
ftr-357	95	26	-	-	PUNCT
ftr-357	95	27	called	call	VERB
ftr-357	95	28	form	form	NOUN
ftr-357	95	29	w-2.15	w-2.15	NOUN
ftr-357	95	30	notwithstanding	notwithstanding	ADP
ftr-357	95	31	the	the	DET
ftr-357	95	32	initial	initial	ADJ
ftr-357	95	33	flurry	flurry	NOUN
ftr-357	95	34	of	of	ADP
ftr-357	95	35	activity	activity	NOUN
ftr-357	95	36	surrounding	surround	VERB
ftr-357	95	37	information	information	NOUN
ftr-357	95	38	statement	statement	NOUN
ftr-357	95	39	/	/	SYM
ftr-357	95	40	return	return	NOUN
ftr-357	95	41	reporting	reporting	NOUN
ftr-357	95	42	,	,	PUNCT
ftr-357	95	43	for	for	ADP
ftr-357	95	44	the	the	DET
ftr-357	95	45	next	next	ADJ
ftr-357	95	46	four	four	NUM
ftr-357	95	47	decades	decade	NOUN
ftr-357	95	48	its	its	PRON
ftr-357	95	49	scope	scope	NOUN
ftr-357	95	50	and	and	CCONJ
ftr-357	95	51	application	application	NOUN
ftr-357	95	52	remained	remain	VERB
ftr-357	95	53	relatively	relatively	ADV
ftr-357	95	54	constant	constant	ADJ
ftr-357	95	55	.	.	PUNCT
ftr-357	96	1	however	however	ADV
ftr-357	96	2	,	,	PUNCT
ftr-357	96	3	in	in	ADP
ftr-357	96	4	1982	1982	NUM
ftr-357	96	5	congress	congress	PROPN
ftr-357	96	6	took	take	VERB
ftr-357	96	7	measures	measure	NOUN
ftr-357	96	8	to	to	PART
ftr-357	96	9	greatly	greatly	ADV
ftr-357	96	10	expand	expand	VERB
ftr-357	96	11	information	information	NOUN
ftr-357	96	12	reporting	reporting	NOUN
ftr-357	96	13	.	.	PUNCT
ftr-357	97	1	in	in	ADP
ftr-357	97	2	the	the	DET
ftr-357	97	3	tax	tax	NOUN
ftr-357	97	4	equity	equity	NOUN
ftr-357	97	5	and	and	CCONJ
ftr-357	97	6	fiscal	fiscal	ADJ
ftr-357	97	7	responsibility	responsibility	NOUN
ftr-357	97	8	act	act	NOUN
ftr-357	97	9	of	of	ADP
ftr-357	97	10	1982	1982	NUM
ftr-357	97	11	(	(	PUNCT
ftr-357	97	12	tefra	tefra	PROPN
ftr-357	97	13	)	)	PUNCT
ftr-357	97	14	,	,	PUNCT
ftr-357	97	15	congress	congress	PROPN
ftr-357	97	16	required	require	VERB
ftr-357	97	17	brokers	broker	NOUN
ftr-357	97	18	to	to	PART
ftr-357	97	19	delineate	delineate	VERB
ftr-357	97	20	on	on	ADP
ftr-357	97	21	information	information	NOUN
ftr-357	97	22	statements	statement	NOUN
ftr-357	97	23	/	/	SYM
ftr-357	97	24	returns	return	VERB
ftr-357	97	25	the	the	DET
ftr-357	97	26	gross	gross	ADJ
ftr-357	97	27	proceeds	proceed	NOUN
ftr-357	97	28	generated	generate	VERB
ftr-357	97	29	from	from	ADP
ftr-357	97	30	all	all	DET
ftr-357	97	31	securities	security	NOUN
ftr-357	97	32	and	and	CCONJ
ftr-357	97	33	commodities	commodity	NOUN
ftr-357	97	34	transactions.16	transactions.16	PROPN
ftr-357	97	35	in	in	ADP
ftr-357	97	36	the	the	DET
ftr-357	97	37	last	last	ADJ
ftr-357	97	38	few	few	ADJ
ftr-357	97	39	years	year	NOUN
ftr-357	97	40	,	,	PUNCT
ftr-357	97	41	congress	congress	PROPN
ftr-357	97	42	has	have	AUX
ftr-357	97	43	again	again	ADV
ftr-357	97	44	taken	take	VERB
ftr-357	97	45	several	several	ADJ
ftr-357	97	46	important	important	ADJ
ftr-357	97	47	steps	step	NOUN
ftr-357	97	48	to	to	PART
ftr-357	97	49	expand	expand	VERB
ftr-357	97	50	the	the	DET
ftr-357	97	51	scope	scope	NOUN
ftr-357	97	52	of	of	ADP
ftr-357	97	53	information	information	NOUN
ftr-357	97	54	reporting	reporting	NOUN
ftr-357	97	55	.	.	PUNCT
ftr-357	98	1	in	in	ADP
ftr-357	98	2	2008	2008	NUM
ftr-357	98	3	it	it	PRON
ftr-357	98	4	passed	pass	VERB
ftr-357	98	5	legislation	legislation	NOUN
ftr-357	98	6	embodied	embody	VERB
ftr-357	98	7	in	in	ADP
ftr-357	98	8	code	code	NOUN
ftr-357	98	9	section	section	NOUN
ftr-357	98	10	6045(g	6045(g	ADV
ftr-357	98	11	)	)	PUNCT
ftr-357	98	12	that	that	SCONJ
ftr-357	98	13	required	require	VERB
ftr-357	98	14	taxpayers	taxpayer	NOUN
ftr-357	98	15	to	to	PART
ftr-357	98	16	track	track	VERB
ftr-357	98	17	investors	investor	NOUN
ftr-357	98	18	’	'	PUNCT
ftr-357	98	19	tax	tax	NOUN
ftr-357	98	20	basis	basis	NOUN
ftr-357	98	21	in	in	ADP
ftr-357	98	22	so	so	ADV
ftr-357	98	23	-	-	PUNCT
ftr-357	98	24	called	call	VERB
ftr-357	98	25	“	"	PUNCT
ftr-357	98	26	covered	cover	VERB
ftr-357	98	27	securities	security	NOUN
ftr-357	98	28	”	"	PUNCT
ftr-357	98	29	and	and	CCONJ
ftr-357	98	30	,	,	PUNCT
ftr-357	98	31	upon	upon	SCONJ
ftr-357	98	32	the	the	DET
ftr-357	98	33	disposition	disposition	NOUN
ftr-357	98	34	of	of	ADP
ftr-357	98	35	such	such	ADJ
ftr-357	98	36	securities	security	NOUN
ftr-357	98	37	,	,	PUNCT
ftr-357	98	38	report	report	NOUN
ftr-357	98	39	taxpayers	taxpayer	NOUN
ftr-357	98	40	’	’	PART
ftr-357	98	41	corresponding	correspond	VERB
ftr-357	98	42	gains	gain	NOUN
ftr-357	98	43	and	and	CCONJ
ftr-357	98	44	losses.17	losses.17	NOUN
ftr-357	98	45	in	in	ADP
ftr-357	98	46	2010	2010	NUM
ftr-357	98	47	,	,	PUNCT
ftr-357	98	48	it	it	PRON
ftr-357	98	49	passed	pass	VERB
ftr-357	98	50	legislation	legislation	NOUN
ftr-357	98	51	embodied	embody	VERB
ftr-357	98	52	in	in	ADP
ftr-357	98	53	code	code	NOUN
ftr-357	98	54	section	section	NOUN
ftr-357	98	55	6041(h	6041(h	PUNCT
ftr-357	98	56	)	)	PUNCT
ftr-357	98	57	that	that	PRON
ftr-357	98	58	requires	require	VERB
ftr-357	98	59	businesses	business	NOUN
ftr-357	98	60	that	that	PRON
ftr-357	98	61	pay	pay	VERB
ftr-357	98	62	any	any	DET
ftr-357	98	63	amount	amount	NOUN
ftr-357	98	64	greater	great	ADJ
ftr-357	98	65	than	than	ADP
ftr-357	98	66	$	$	SYM
ftr-357	98	67	600	600	NUM
ftr-357	98	68	during	during	ADP
ftr-357	98	69	the	the	DET
ftr-357	98	70	year	year	NOUN
ftr-357	98	71	to	to	ADP
ftr-357	98	72	13	13	NUM
ftr-357	98	73	.	.	PUNCT
ftr-357	99	1	i	i	PRON
ftr-357	99	2	d.	d.	PROPN
ftr-357	99	3	14	14	NUM
ftr-357	99	4	.	.	PUNCT
ftr-357	100	1	see	see	VERB
ftr-357	100	2	supra	supra	PROPN
ftr-357	100	3	note	note	PROPN
ftr-357	100	4	10	10	NUM
ftr-357	100	5	;	;	PUNCT
ftr-357	100	6	see	see	VERB
ftr-357	100	7	generally	generally	ADV
ftr-357	100	8	carolyn	carolyn	PROPN
ftr-357	100	9	c.	c.	PROPN
ftr-357	100	10	jones	jones	PROPN
ftr-357	100	11	,	,	PUNCT
ftr-357	100	12	class	class	NOUN
ftr-357	100	13	tax	tax	NOUN
ftr-357	100	14	to	to	ADP
ftr-357	100	15	mass	mass	ADJ
ftr-357	100	16	tax	tax	NOUN
ftr-357	100	17	:	:	PUNCT
ftr-357	100	18	the	the	DET
ftr-357	100	19	role	role	NOUN
ftr-357	100	20	of	of	ADP
ftr-357	100	21	propaganda	propaganda	NOUN
ftr-357	100	22	in	in	ADP
ftr-357	100	23	the	the	DET
ftr-357	100	24	expansion	expansion	NOUN
ftr-357	100	25	of	of	ADP
ftr-357	100	26	the	the	DET
ftr-357	100	27	income	income	NOUN
ftr-357	100	28	tax	tax	NOUN
ftr-357	100	29	during	during	ADP
ftr-357	100	30	world	world	PROPN
ftr-357	100	31	war	war	PROPN
ftr-357	100	32	ii	ii	PROPN
ftr-357	100	33	,	,	PUNCT
ftr-357	100	34	37	37	NUM
ftr-357	100	35	buff	buff	PROPN
ftr-357	100	36	.	.	PUNCT
ftr-357	101	1	l.	l.	PROPN
ftr-357	101	2	rev	rev	PROPN
ftr-357	101	3	.	.	PROPN
ftr-357	101	4	685	685	NUM
ftr-357	101	5	(	(	PUNCT
ftr-357	101	6	1988/89	1988/89	NUM
ftr-357	101	7	)	)	PUNCT
ftr-357	101	8	(	(	PUNCT
ftr-357	101	9	explaining	explain	VERB
ftr-357	101	10	how	how	SCONJ
ftr-357	101	11	the	the	DET
ftr-357	101	12	current	current	ADJ
ftr-357	101	13	withholding	withholding	NOUN
ftr-357	101	14	system	system	NOUN
ftr-357	101	15	allowed	allow	VERB
ftr-357	101	16	congress	congress	PROPN
ftr-357	101	17	to	to	PART
ftr-357	101	18	greatly	greatly	ADV
ftr-357	101	19	expand	expand	VERB
ftr-357	101	20	the	the	DET
ftr-357	101	21	number	number	NOUN
ftr-357	101	22	of	of	ADP
ftr-357	101	23	taxpayers	taxpayer	NOUN
ftr-357	101	24	subject	subject	ADJ
ftr-357	101	25	to	to	ADP
ftr-357	101	26	the	the	DET
ftr-357	101	27	income	income	NOUN
ftr-357	101	28	tax	tax	NOUN
ftr-357	101	29	)	)	PUNCT
ftr-357	101	30	.	.	PUNCT
ftr-357	102	1	15	15	X
ftr-357	102	2	.	.	X
ftr-357	102	3	see	see	VERB
ftr-357	102	4	employer	employer	NOUN
ftr-357	102	5	duty	duty	NOUN
ftr-357	102	6	in	in	ADP
ftr-357	102	7	withholding	withholding	NOUN
ftr-357	102	8	tax	tax	NOUN
ftr-357	102	9	explained	explain	VERB
ftr-357	102	10	,	,	PUNCT
ftr-357	102	11	chi	chi	PROPN
ftr-357	102	12	.	.	PUNCT
ftr-357	103	1	daily	daily	PROPN
ftr-357	103	2	trib	trib	PROPN
ftr-357	103	3	.	.	PUNCT
ftr-357	103	4	,	,	PUNCT
ftr-357	103	5	june	june	PROPN
ftr-357	103	6	12	12	NUM
ftr-357	103	7	,	,	PUNCT
ftr-357	103	8	1943	1943	NUM
ftr-357	103	9	,	,	PUNCT
ftr-357	103	10	at	at	ADP
ftr-357	103	11	23	23	NUM
ftr-357	103	12	(	(	PUNCT
ftr-357	103	13	“	"	PUNCT
ftr-357	103	14	employers	employer	NOUN
ftr-357	103	15	must	must	AUX
ftr-357	103	16	provide	provide	VERB
ftr-357	103	17	each	each	DET
ftr-357	103	18	employé	employé	NOUN
ftr-357	103	19	[	[	X
ftr-357	103	20	sic	sic	ADJ
ftr-357	103	21	]	]	PUNCT
ftr-357	103	22	annually	annually	ADV
ftr-357	103	23	with	with	ADP
ftr-357	103	24	a	a	DET
ftr-357	103	25	‘	'	PUNCT
ftr-357	103	26	statement	statement	NOUN
ftr-357	103	27	of	of	ADP
ftr-357	103	28	income	income	NOUN
ftr-357	103	29	tax	tax	NOUN
ftr-357	103	30	withheld	withhold	VERB
ftr-357	103	31	on	on	ADP
ftr-357	103	32	wages	wage	NOUN
ftr-357	103	33	.	.	PUNCT
ftr-357	103	34	’	'	PUNCT
ftr-357	104	1	this	this	PRON
ftr-357	104	2	is	be	AUX
ftr-357	104	3	form	form	NOUN
ftr-357	104	4	w-2	w-2	NOUN
ftr-357	104	5	,	,	PUNCT
ftr-357	104	6	and	and	CCONJ
ftr-357	104	7	must	must	AUX
ftr-357	104	8	be	be	AUX
ftr-357	104	9	delivered	deliver	VERB
ftr-357	104	10	to	to	ADP
ftr-357	104	11	employés	employés	PROPN
ftr-357	104	12	[	[	X
ftr-357	104	13	sic	sic	ADJ
ftr-357	104	14	]	]	X
ftr-357	104	15	on	on	ADP
ftr-357	104	16	or	or	CCONJ
ftr-357	104	17	before	before	ADP
ftr-357	104	18	jan	jan	PROPN
ftr-357	104	19	.	.	PROPN
ftr-357	104	20	31	31	NUM
ftr-357	104	21	of	of	ADP
ftr-357	104	22	the	the	DET
ftr-357	104	23	next	next	ADJ
ftr-357	104	24	year	year	NOUN
ftr-357	104	25	.	.	PUNCT
ftr-357	104	26	”	"	PUNCT
ftr-357	104	27	)	)	PUNCT
ftr-357	104	28	.	.	PUNCT
ftr-357	105	1	16	16	NUM
ftr-357	105	2	.	.	PUNCT
ftr-357	106	1	pub	pub	NOUN
ftr-357	106	2	.	.	PUNCT
ftr-357	107	1	l.	l.	PROPN
ftr-357	107	2	no	no	INTJ
ftr-357	107	3	.	.	PROPN
ftr-357	108	1	97	97	NUM
ftr-357	108	2	-	-	SYM
ftr-357	108	3	248	248	NUM
ftr-357	108	4	,	,	PUNCT
ftr-357	108	5	§	§	PROPN
ftr-357	108	6	311	311	NUM
ftr-357	108	7	,	,	PUNCT
ftr-357	108	8	96	96	NUM
ftr-357	108	9	stat	stat	NOUN
ftr-357	108	10	.	.	PUNCT
ftr-357	109	1	324	324	NUM
ftr-357	109	2	,	,	PUNCT
ftr-357	109	3	600	600	NUM
ftr-357	109	4	-	-	SYM
ftr-357	109	5	01	01	NUM
ftr-357	109	6	;	;	PUNCT
ftr-357	109	7	see	see	VERB
ftr-357	109	8	joint	joint	ADJ
ftr-357	109	9	comm	comm	NOUN
ftr-357	109	10	.	.	PUNCT
ftr-357	110	1	on	on	ADP
ftr-357	110	2	taxation	taxation	NOUN
ftr-357	110	3	,	,	PUNCT
ftr-357	110	4	general	general	ADJ
ftr-357	110	5	explanation	explanation	NOUN
ftr-357	110	6	of	of	ADP
ftr-357	110	7	the	the	DET
ftr-357	110	8	revenue	revenue	NOUN
ftr-357	110	9	provisions	provision	NOUN
ftr-357	110	10	of	of	ADP
ftr-357	110	11	the	the	DET
ftr-357	110	12	tax	tax	NOUN
ftr-357	110	13	equity	equity	NOUN
ftr-357	110	14	and	and	CCONJ
ftr-357	110	15	fiscal	fiscal	ADJ
ftr-357	110	16	responsibility	responsibility	NOUN
ftr-357	110	17	act	act	NOUN
ftr-357	110	18	of	of	ADP
ftr-357	110	19	1982	1982	NUM
ftr-357	110	20	(	(	PUNCT
ftr-357	110	21	1982	1982	NUM
ftr-357	110	22	)	)	PUNCT
ftr-357	110	23	.	.	PUNCT
ftr-357	111	1	17	17	NUM
ftr-357	111	2	.	.	PUNCT
ftr-357	112	1	see	see	VERB
ftr-357	112	2	emergency	emergency	NOUN
ftr-357	112	3	economic	economic	ADJ
ftr-357	112	4	stabilization	stabilization	NOUN
ftr-357	112	5	act	act	NOUN
ftr-357	112	6	of	of	ADP
ftr-357	112	7	2008	2008	NUM
ftr-357	112	8	,	,	PUNCT
ftr-357	112	9	pub	pub	NOUN
ftr-357	112	10	.	.	PUNCT
ftr-357	113	1	l.	l.	PROPN
ftr-357	113	2	no	no	INTJ
ftr-357	113	3	.	.	PROPN
ftr-357	114	1	110343	110343	NUM
ftr-357	114	2	,	,	PUNCT
ftr-357	114	3	§	§	PROPN
ftr-357	114	4	403	403	NUM
ftr-357	114	5	,	,	PUNCT
ftr-357	114	6	122	122	NUM
ftr-357	114	7	stat	stat	NOUN
ftr-357	114	8	.	.	PUNCT
ftr-357	115	1	3765	3765	NUM
ftr-357	115	2	,	,	PUNCT
ftr-357	115	3	3854–56	3854–56	NUM
ftr-357	115	4	(	(	PUNCT
ftr-357	115	5	beginning	begin	VERB
ftr-357	115	6	in	in	ADP
ftr-357	115	7	2011	2011	NUM
ftr-357	115	8	,	,	PUNCT
ftr-357	115	9	requiring	require	VERB
ftr-357	115	10	security	security	NOUN
ftr-357	115	11	basis	basis	NOUN
ftr-357	115	12	reporting	reporting	NOUN
ftr-357	115	13	)	)	PUNCT
ftr-357	115	14	.	.	PUNCT
ftr-357	116	1	352	352	NUM
ftr-357	116	2	florida	florida	PROPN
ftr-357	116	3	tax	tax	NOUN
ftr-357	116	4	review	review	NOUN
ftr-357	116	5	[	[	X
ftr-357	116	6	vol	vol	NOUN
ftr-357	116	7	.	.	PUNCT
ftr-357	117	1	10:5	10:5	NUM
ftr-357	117	2	corporate	corporate	ADJ
ftr-357	117	3	providers	provider	NOUN
ftr-357	117	4	of	of	ADP
ftr-357	117	5	property	property	NOUN
ftr-357	117	6	and	and	CCONJ
ftr-357	117	7	services	service	NOUN
ftr-357	117	8	to	to	PART
ftr-357	117	9	file	file	VERB
ftr-357	117	10	an	an	DET
ftr-357	117	11	information	information	NOUN
ftr-357	117	12	report	report	NOUN
ftr-357	117	13	with	with	ADP
ftr-357	117	14	each	each	DET
ftr-357	117	15	provider	provider	NOUN
ftr-357	117	16	and	and	CCONJ
ftr-357	117	17	with	with	ADP
ftr-357	117	18	the	the	DET
ftr-357	117	19	irs.18	irs.18	PROPN
ftr-357	117	20	when	when	SCONJ
ftr-357	117	21	formulating	formulate	VERB
ftr-357	117	22	tax	tax	NOUN
ftr-357	117	23	policy	policy	NOUN
ftr-357	117	24	pertaining	pertain	VERB
ftr-357	117	25	to	to	ADP
ftr-357	117	26	information	information	NOUN
ftr-357	117	27	reporting	reporting	NOUN
ftr-357	117	28	,	,	PUNCT
ftr-357	117	29	congress	congress	PROPN
ftr-357	117	30	has	have	AUX
ftr-357	117	31	taken	take	VERB
ftr-357	117	32	technological	technological	ADJ
ftr-357	117	33	advancements	advancement	NOUN
ftr-357	117	34	and	and	CCONJ
ftr-357	117	35	innovations	innovation	NOUN
ftr-357	117	36	into	into	ADP
ftr-357	117	37	account	account	NOUN
ftr-357	117	38	.	.	PUNCT
ftr-357	118	1	for	for	ADP
ftr-357	118	2	example	example	NOUN
ftr-357	118	3	,	,	PUNCT
ftr-357	118	4	approximately	approximately	ADV
ftr-357	118	5	a	a	DET
ftr-357	118	6	decade	decade	NOUN
ftr-357	118	7	ago	ago	ADV
ftr-357	118	8	,	,	PUNCT
ftr-357	118	9	congress	congress	PROPN
ftr-357	118	10	enacted	enact	VERB
ftr-357	118	11	legislation	legislation	NOUN
ftr-357	118	12	that	that	PRON
ftr-357	118	13	sanctioned	sanction	VERB
ftr-357	118	14	the	the	DET
ftr-357	118	15	voluntary	voluntary	ADJ
ftr-357	118	16	use	use	NOUN
ftr-357	118	17	of	of	ADP
ftr-357	118	18	electronic	electronic	ADJ
ftr-357	118	19	tax	tax	NOUN
ftr-357	118	20	information	information	NOUN
ftr-357	118	21	statement	statement	NOUN
ftr-357	118	22	issuance.19	issuance.19	NOUN
ftr-357	118	23	payers	payer	NOUN
ftr-357	118	24	required	require	VERB
ftr-357	118	25	to	to	PART
ftr-357	118	26	furnish	furnish	VERB
ftr-357	118	27	form	form	NOUN
ftr-357	118	28	w-2	w-2	NOUN
ftr-357	118	29	are	be	AUX
ftr-357	118	30	now	now	ADV
ftr-357	118	31	authorized	authorize	VERB
ftr-357	118	32	to	to	PART
ftr-357	118	33	do	do	VERB
ftr-357	118	34	so	so	ADV
ftr-357	118	35	electronically	electronically	ADV
ftr-357	118	36	with	with	ADP
ftr-357	118	37	respect	respect	NOUN
ftr-357	118	38	to	to	ADP
ftr-357	118	39	consenting	consent	VERB
ftr-357	118	40	payees,20	payees,20	NOUN
ftr-357	118	41	as	as	SCONJ
ftr-357	118	42	can	can	AUX
ftr-357	118	43	payers	payer	NOUN
ftr-357	118	44	required	require	VERB
ftr-357	118	45	to	to	PART
ftr-357	118	46	furnish	furnish	VERB
ftr-357	118	47	statements	statement	NOUN
ftr-357	118	48	under	under	ADP
ftr-357	118	49	code	code	NOUN
ftr-357	118	50	sections	section	NOUN
ftr-357	118	51	6041	6041	NUM
ftr-357	118	52	through	through	ADP
ftr-357	118	53	6050	6050	NUM
ftr-357	118	54	t	t	NOUN
ftr-357	118	55	,	,	PUNCT
ftr-357	118	56	such	such	ADJ
ftr-357	118	57	as	as	ADP
ftr-357	118	58	form	form	NOUN
ftr-357	118	59	1099	1099	NUM
ftr-357	118	60	-	-	PUNCT
ftr-357	118	61	div.21	div.21	NOUN
ftr-357	118	62	to	to	PART
ftr-357	118	63	ensure	ensure	VERB
ftr-357	118	64	that	that	SCONJ
ftr-357	118	65	unwilling	unwilling	ADJ
ftr-357	118	66	payees	payee	NOUN
ftr-357	118	67	are	be	AUX
ftr-357	118	68	not	not	PART
ftr-357	118	69	forced	force	VERB
ftr-357	118	70	to	to	PART
ftr-357	118	71	accept	accept	VERB
ftr-357	118	72	the	the	DET
ftr-357	118	73	receipt	receipt	NOUN
ftr-357	118	74	of	of	ADP
ftr-357	118	75	their	their	PRON
ftr-357	118	76	information	information	NOUN
ftr-357	118	77	statements	statement	NOUN
ftr-357	118	78	electronically	electronically	ADV
ftr-357	118	79	,	,	PUNCT
ftr-357	118	80	both	both	DET
ftr-357	118	81	treasury	treasury	PROPN
ftr-357	118	82	department	department	NOUN
ftr-357	118	83	regulations	regulation	NOUN
ftr-357	118	84	and	and	CCONJ
ftr-357	118	85	irs	irs	PROPN
ftr-357	118	86	administrative	administrative	ADJ
ftr-357	118	87	notices	notice	NOUN
ftr-357	118	88	have	have	AUX
ftr-357	118	89	set	set	VERB
ftr-357	118	90	forth	forth	ADP
ftr-357	118	91	detailed	detailed	ADJ
ftr-357	118	92	rules	rule	NOUN
ftr-357	118	93	to	to	PART
ftr-357	118	94	safeguard	safeguard	VERB
ftr-357	118	95	against	against	ADP
ftr-357	118	96	unscrupulous	unscrupulous	ADJ
ftr-357	118	97	payers	payer	NOUN
ftr-357	118	98	mandating	mandate	VERB
ftr-357	118	99	that	that	SCONJ
ftr-357	118	100	payees	payee	NOUN
ftr-357	118	101	accept	accept	VERB
ftr-357	118	102	receipt	receipt	NOUN
ftr-357	118	103	of	of	ADP
ftr-357	118	104	their	their	PRON
ftr-357	118	105	information	information	NOUN
ftr-357	118	106	statements	statement	NOUN
ftr-357	118	107	electronically	electronically	ADV
ftr-357	118	108	rather	rather	ADV
ftr-357	118	109	than	than	ADP
ftr-357	118	110	in	in	ADP
ftr-357	118	111	paper	paper	NOUN
ftr-357	118	112	form.22	form.22	PROPN
ftr-357	118	113	b.	b.	PROPN
ftr-357	118	114	overview	overview	NOUN
ftr-357	118	115	of	of	ADP
ftr-357	118	116	how	how	SCONJ
ftr-357	118	117	the	the	DET
ftr-357	118	118	current	current	ADJ
ftr-357	118	119	information	information	NOUN
ftr-357	118	120	statement	statement	NOUN
ftr-357	118	121	/	/	SYM
ftr-357	118	122	return	return	NOUN
ftr-357	118	123	system	system	NOUN
ftr-357	118	124	operates	operate	VERB
ftr-357	118	125	tax	tax	NOUN
ftr-357	118	126	information	information	NOUN
ftr-357	118	127	statements	statement	NOUN
ftr-357	118	128	/	/	SYM
ftr-357	118	129	returns	return	NOUN
ftr-357	118	130	come	come	VERB
ftr-357	118	131	in	in	ADP
ftr-357	118	132	many	many	ADJ
ftr-357	118	133	varieties	variety	NOUN
ftr-357	118	134	.	.	PUNCT
ftr-357	119	1	some	some	PRON
ftr-357	119	2	relate	relate	VERB
ftr-357	119	3	to	to	ADP
ftr-357	119	4	the	the	DET
ftr-357	119	5	receipt	receipt	NOUN
ftr-357	119	6	of	of	ADP
ftr-357	119	7	wages	wage	NOUN
ftr-357	119	8	(	(	PUNCT
ftr-357	119	9	i.e.	i.e.	X
ftr-357	119	10	,	,	PUNCT
ftr-357	119	11	form	form	NOUN
ftr-357	119	12	w-2	w-2	NOUN
ftr-357	119	13	)	)	PUNCT
ftr-357	119	14	;	;	PUNCT
ftr-357	119	15	others	other	NOUN
ftr-357	119	16	relate	relate	VERB
ftr-357	119	17	to	to	ADP
ftr-357	119	18	the	the	DET
ftr-357	119	19	receipt	receipt	NOUN
ftr-357	119	20	of	of	ADP
ftr-357	119	21	investment	investment	NOUN
ftr-357	119	22	returns	return	NOUN
ftr-357	119	23	such	such	ADJ
ftr-357	119	24	as	as	ADP
ftr-357	119	25	interest	interest	NOUN
ftr-357	119	26	(	(	PUNCT
ftr-357	119	27	i.e.	i.e.	X
ftr-357	119	28	,	,	PUNCT
ftr-357	119	29	form	form	NOUN
ftr-357	119	30	1099	1099	NUM
ftr-357	119	31	-	-	PUNCT
ftr-357	119	32	int	int	NOUN
ftr-357	119	33	)	)	PUNCT
ftr-357	119	34	and	and	CCONJ
ftr-357	119	35	dividends	dividend	NOUN
ftr-357	119	36	(	(	PUNCT
ftr-357	119	37	i.e.	i.e.	X
ftr-357	119	38	,	,	PUNCT
ftr-357	119	39	form	form	NOUN
ftr-357	119	40	1099	1099	NUM
ftr-357	119	41	-	-	PUNCT
ftr-357	119	42	div	div	NOUN
ftr-357	119	43	)	)	PUNCT
ftr-357	119	44	.	.	PUNCT
ftr-357	120	1	as	as	SCONJ
ftr-357	120	2	pointed	point	VERB
ftr-357	120	3	out	out	ADP
ftr-357	120	4	in	in	ADP
ftr-357	120	5	the	the	DET
ftr-357	120	6	prior	prior	ADJ
ftr-357	120	7	subpart	subpart	NOUN
ftr-357	120	8	,	,	PUNCT
ftr-357	120	9	the	the	DET
ftr-357	120	10	variety	variety	NOUN
ftr-357	120	11	of	of	ADP
ftr-357	120	12	tax	tax	NOUN
ftr-357	120	13	information	information	NOUN
ftr-357	120	14	statements	statement	NOUN
ftr-357	120	15	/	/	SYM
ftr-357	120	16	returns	return	NOUN
ftr-357	120	17	that	that	PRON
ftr-357	120	18	the	the	DET
ftr-357	120	19	government	government	NOUN
ftr-357	120	20	requires	require	VERB
ftr-357	120	21	taxpayers	taxpayer	NOUN
ftr-357	120	22	to	to	PART
ftr-357	120	23	disseminate	disseminate	VERB
ftr-357	120	24	and	and	CCONJ
ftr-357	120	25	to	to	PART
ftr-357	120	26	file	file	VERB
ftr-357	120	27	has	have	AUX
ftr-357	120	28	grown	grow	VERB
ftr-357	120	29	exponentially.23	exponentially.23	PROPN
ftr-357	120	30	indeed	indeed	ADV
ftr-357	120	31	,	,	PUNCT
ftr-357	120	32	as	as	SCONJ
ftr-357	120	33	congress	congress	PROPN
ftr-357	120	34	tries	try	VERB
ftr-357	120	35	to	to	PART
ftr-357	120	36	close	close	VERB
ftr-357	120	37	the	the	DET
ftr-357	120	38	“	"	PUNCT
ftr-357	120	39	tax	tax	NOUN
ftr-357	120	40	gap”—the	gap”—the	DET
ftr-357	120	41	difference	difference	NOUN
ftr-357	120	42	between	between	ADP
ftr-357	120	43	what	what	PRON
ftr-357	120	44	taxpayers	taxpayer	NOUN
ftr-357	120	45	owe	owe	VERB
ftr-357	120	46	and	and	CCONJ
ftr-357	120	47	what	what	PRON
ftr-357	120	48	18	18	NUM
ftr-357	120	49	.	.	PUNCT
ftr-357	121	1	see	see	VERB
ftr-357	121	2	patient	patient	ADJ
ftr-357	121	3	protection	protection	NOUN
ftr-357	121	4	and	and	CCONJ
ftr-357	121	5	affordable	affordable	ADJ
ftr-357	121	6	care	care	PROPN
ftr-357	121	7	act	act	PROPN
ftr-357	121	8	,	,	PUNCT
ftr-357	121	9	pub	pub	NOUN
ftr-357	121	10	.	.	PUNCT
ftr-357	122	1	l.	l.	PROPN
ftr-357	122	2	no	no	INTJ
ftr-357	122	3	.	.	NOUN
ftr-357	123	1	111	111	NUM
ftr-357	123	2	-	-	SYM
ftr-357	123	3	148	148	NUM
ftr-357	123	4	,	,	PUNCT
ftr-357	123	5	§	§	PROPN
ftr-357	123	6	9006	9006	NUM
ftr-357	123	7	,	,	PUNCT
ftr-357	123	8	124	124	NUM
ftr-357	123	9	stat	stat	NOUN
ftr-357	123	10	.	.	PUNCT
ftr-357	124	1	119	119	NUM
ftr-357	124	2	,	,	PUNCT
ftr-357	124	3	855	855	NUM
ftr-357	124	4	(	(	PUNCT
ftr-357	124	5	2010	2010	NUM
ftr-357	124	6	)	)	PUNCT
ftr-357	124	7	(	(	PUNCT
ftr-357	124	8	beginning	begin	VERB
ftr-357	124	9	in	in	ADP
ftr-357	124	10	2012	2012	NUM
ftr-357	124	11	,	,	PUNCT
ftr-357	124	12	greatly	greatly	ADV
ftr-357	124	13	expanding	expand	VERB
ftr-357	124	14	the	the	DET
ftr-357	124	15	scope	scope	NOUN
ftr-357	124	16	of	of	ADP
ftr-357	124	17	information	information	NOUN
ftr-357	124	18	reporting	reporting	NOUN
ftr-357	124	19	)	)	PUNCT
ftr-357	124	20	.	.	PUNCT
ftr-357	125	1	19	19	NUM
ftr-357	125	2	.	.	X
ftr-357	125	3	job	job	NOUN
ftr-357	125	4	creation	creation	NOUN
ftr-357	125	5	and	and	CCONJ
ftr-357	125	6	worker	worker	NOUN
ftr-357	125	7	assistance	assistance	NOUN
ftr-357	125	8	act	act	NOUN
ftr-357	125	9	of	of	ADP
ftr-357	125	10	2002	2002	NUM
ftr-357	125	11	,	,	PUNCT
ftr-357	125	12	pub	pub	NOUN
ftr-357	125	13	.	.	PUNCT
ftr-357	126	1	l.	l.	PROPN
ftr-357	126	2	no	no	INTJ
ftr-357	126	3	.	.	PUNCT
ftr-357	127	1	107	107	NUM
ftr-357	127	2	-	-	SYM
ftr-357	127	3	147	147	NUM
ftr-357	127	4	,	,	PUNCT
ftr-357	127	5	§	§	PROPN
ftr-357	127	6	401	401	NUM
ftr-357	127	7	,	,	PUNCT
ftr-357	127	8	116	116	NUM
ftr-357	127	9	stat	stat	NOUN
ftr-357	127	10	.	.	PUNCT
ftr-357	128	1	21	21	NUM
ftr-357	128	2	,	,	PUNCT
ftr-357	128	3	40	40	NUM
ftr-357	128	4	.	.	NOUN
ftr-357	129	1	20	20	NUM
ftr-357	129	2	.	.	PUNCT
ftr-357	130	1	reg	reg	NOUN
ftr-357	130	2	.	.	PUNCT
ftr-357	131	1	§	§	PROPN
ftr-357	131	2	31.6051	31.6051	NUM
ftr-357	131	3	-	-	SYM
ftr-357	131	4	1(j)(1	1(j)(1	NUM
ftr-357	131	5	)	)	PUNCT
ftr-357	131	6	.	.	PUNCT
ftr-357	132	1	21	21	NUM
ftr-357	132	2	.	.	PUNCT
ftr-357	132	3	general	general	ADJ
ftr-357	132	4	instructions	instruction	NOUN
ftr-357	132	5	to	to	PART
ftr-357	132	6	form	form	VERB
ftr-357	132	7	1099	1099	NUM
ftr-357	132	8	pt	pt	PROPN
ftr-357	132	9	.	.	PROPN
ftr-357	132	10	h	h	PROPN
ftr-357	132	11	(	(	PUNCT
ftr-357	132	12	2005	2005	NUM
ftr-357	132	13	)	)	PUNCT
ftr-357	132	14	;	;	PUNCT
ftr-357	132	15	irs	irs	PROPN
ftr-357	132	16	notice	notice	VERB
ftr-357	132	17	2004	2004	NUM
ftr-357	132	18	-	-	SYM
ftr-357	132	19	10	10	NUM
ftr-357	132	20	,	,	PUNCT
ftr-357	132	21	2004	2004	NUM
ftr-357	132	22	-	-	SYM
ftr-357	132	23	1	1	NUM
ftr-357	132	24	c.b	c.b	PROPN
ftr-357	132	25	.	.	PROPN
ftr-357	132	26	433	433	NUM
ftr-357	132	27	.	.	PUNCT
ftr-357	133	1	22	22	NUM
ftr-357	133	2	.	.	PUNCT
ftr-357	134	1	for	for	ADP
ftr-357	134	2	example	example	NOUN
ftr-357	134	3	:	:	PUNCT
ftr-357	134	4	the	the	DET
ftr-357	134	5	consent	consent	NOUN
ftr-357	134	6	requirement	requirement	NOUN
ftr-357	134	7	.	.	PUNCT
ftr-357	134	8	.	.	PUNCT
ftr-357	135	1	.	.	PUNCT
ftr-357	136	1	is	be	AUX
ftr-357	136	2	not	not	PART
ftr-357	136	3	satisfied	satisfied	ADJ
ftr-357	136	4	if	if	SCONJ
ftr-357	136	5	the	the	DET
ftr-357	136	6	recipient	recipient	NOUN
ftr-357	136	7	withdraws	withdraw	VERB
ftr-357	136	8	the	the	DET
ftr-357	136	9	consent	consent	NOUN
ftr-357	136	10	and	and	CCONJ
ftr-357	136	11	the	the	DET
ftr-357	136	12	withdrawal	withdrawal	NOUN
ftr-357	136	13	takes	take	VERB
ftr-357	136	14	effect	effect	NOUN
ftr-357	136	15	before	before	SCONJ
ftr-357	136	16	the	the	DET
ftr-357	136	17	statement	statement	NOUN
ftr-357	136	18	is	be	AUX
ftr-357	136	19	furnished	furnish	VERB
ftr-357	136	20	.	.	PUNCT
ftr-357	137	1	the	the	DET
ftr-357	137	2	furnisher	furnisher	NOUN
ftr-357	137	3	may	may	AUX
ftr-357	137	4	provide	provide	VERB
ftr-357	137	5	that	that	SCONJ
ftr-357	137	6	a	a	DET
ftr-357	137	7	withdrawal	withdrawal	NOUN
ftr-357	137	8	of	of	ADP
ftr-357	137	9	consent	consent	NOUN
ftr-357	137	10	takes	take	VERB
ftr-357	137	11	effect	effect	NOUN
ftr-357	137	12	either	either	CCONJ
ftr-357	137	13	on	on	ADP
ftr-357	137	14	the	the	DET
ftr-357	137	15	date	date	NOUN
ftr-357	137	16	it	it	PRON
ftr-357	137	17	is	be	AUX
ftr-357	137	18	received	receive	VERB
ftr-357	137	19	by	by	ADP
ftr-357	137	20	the	the	DET
ftr-357	137	21	furnisher	furnisher	NOUN
ftr-357	137	22	or	or	CCONJ
ftr-357	137	23	on	on	ADP
ftr-357	137	24	a	a	DET
ftr-357	137	25	subsequent	subsequent	ADJ
ftr-357	137	26	date	date	NOUN
ftr-357	137	27	.	.	PUNCT
ftr-357	138	1	the	the	DET
ftr-357	138	2	furnisher	furnisher	NOUN
ftr-357	138	3	may	may	AUX
ftr-357	138	4	also	also	ADV
ftr-357	138	5	provide	provide	VERB
ftr-357	138	6	that	that	SCONJ
ftr-357	138	7	a	a	DET
ftr-357	138	8	request	request	NOUN
ftr-357	138	9	for	for	ADP
ftr-357	138	10	a	a	DET
ftr-357	138	11	paper	paper	NOUN
ftr-357	138	12	statement	statement	NOUN
ftr-357	138	13	be	be	AUX
ftr-357	138	14	treated	treat	VERB
ftr-357	138	15	as	as	ADP
ftr-357	138	16	a	a	DET
ftr-357	138	17	withdrawal	withdrawal	NOUN
ftr-357	138	18	of	of	ADP
ftr-357	138	19	consent	consent	NOUN
ftr-357	138	20	.	.	PUNCT
ftr-357	139	1	reg	reg	NOUN
ftr-357	139	2	.	.	PUNCT
ftr-357	140	1	§	§	PROPN
ftr-357	140	2	31.6051	31.6051	NUM
ftr-357	140	3	-	-	SYM
ftr-357	140	4	1(j)(2)(ii	1(j)(2)(ii	NUM
ftr-357	140	5	)	)	PUNCT
ftr-357	140	6	.	.	PUNCT
ftr-357	141	1	23	23	NUM
ftr-357	141	2	.	.	X
ftr-357	142	1	see	see	VERB
ftr-357	142	2	supra	supra	PROPN
ftr-357	142	3	part	part	PROPN
ftr-357	142	4	ii.a	ii.a	PROPN
ftr-357	142	5	.	.	PUNCT
ftr-357	143	1	2010	2010	NUM
ftr-357	143	2	]	]	PUNCT
ftr-357	143	3	phase	phase	NOUN
ftr-357	143	4	-	-	PUNCT
ftr-357	143	5	out	out	NOUN
ftr-357	143	6	of	of	ADP
ftr-357	143	7	paper	paper	NOUN
ftr-357	143	8	tax	tax	NOUN
ftr-357	143	9	information	information	NOUN
ftr-357	143	10	statements	statement	VERB
ftr-357	143	11	353	353	NUM
ftr-357	143	12	they	they	PRON
ftr-357	143	13	actually	actually	ADV
ftr-357	143	14	pay24	pay24	VERB
ftr-357	143	15	—	—	PUNCT
ftr-357	143	16	taxpayers	taxpayer	NOUN
ftr-357	143	17	can	can	AUX
ftr-357	143	18	anticipate	anticipate	VERB
ftr-357	143	19	that	that	SCONJ
ftr-357	143	20	tax	tax	NOUN
ftr-357	143	21	information	information	NOUN
ftr-357	143	22	statement	statement	NOUN
ftr-357	143	23	/	/	SYM
ftr-357	143	24	return	return	NOUN
ftr-357	143	25	reporting	reporting	NOUN
ftr-357	143	26	will	will	AUX
ftr-357	143	27	become	become	VERB
ftr-357	143	28	more	more	ADV
ftr-357	143	29	robust	robust	ADJ
ftr-357	143	30	because	because	SCONJ
ftr-357	143	31	politicians	politician	NOUN
ftr-357	143	32	will	will	AUX
ftr-357	143	33	seek	seek	VERB
ftr-357	143	34	to	to	PART
ftr-357	143	35	generate	generate	VERB
ftr-357	143	36	additional	additional	ADJ
ftr-357	143	37	revenue	revenue	NOUN
ftr-357	143	38	without	without	ADP
ftr-357	143	39	having	have	VERB
ftr-357	143	40	to	to	PART
ftr-357	143	41	raise	raise	VERB
ftr-357	143	42	tax	tax	NOUN
ftr-357	143	43	rates	rate	NOUN
ftr-357	143	44	or	or	CCONJ
ftr-357	143	45	broaden	broaden	VERB
ftr-357	143	46	the	the	DET
ftr-357	143	47	tax	tax	NOUN
ftr-357	143	48	base.25	base.25	NOUN
ftr-357	143	49	the	the	DET
ftr-357	143	50	time	time	NOUN
ftr-357	143	51	period	period	NOUN
ftr-357	143	52	by	by	ADP
ftr-357	143	53	which	which	PRON
ftr-357	143	54	taxpayers	taxpayer	NOUN
ftr-357	143	55	must	must	AUX
ftr-357	143	56	issue	issue	VERB
ftr-357	143	57	tax	tax	NOUN
ftr-357	143	58	information	information	NOUN
ftr-357	143	59	statements	statement	NOUN
ftr-357	143	60	/	/	SYM
ftr-357	143	61	returns	return	NOUN
ftr-357	143	62	varies	vary	VERB
ftr-357	143	63	.	.	PUNCT
ftr-357	144	1	to	to	PART
ftr-357	144	2	enable	enable	VERB
ftr-357	144	3	taxpayers	taxpayer	NOUN
ftr-357	144	4	to	to	PART
ftr-357	144	5	complete	complete	VERB
ftr-357	144	6	their	their	PRON
ftr-357	144	7	tax	tax	NOUN
ftr-357	144	8	returns	return	NOUN
ftr-357	144	9	in	in	ADP
ftr-357	144	10	a	a	DET
ftr-357	144	11	timely	timely	ADJ
ftr-357	144	12	fashion	fashion	NOUN
ftr-357	144	13	(	(	PUNCT
ftr-357	144	14	e.g.	e.g.	ADV
ftr-357	144	15	,	,	PUNCT
ftr-357	144	16	march	march	PROPN
ftr-357	144	17	15	15	NUM
ftr-357	144	18	in	in	ADP
ftr-357	144	19	the	the	DET
ftr-357	144	20	case	case	NOUN
ftr-357	144	21	of	of	ADP
ftr-357	144	22	calendar	calendar	NOUN
ftr-357	144	23	year	year	NOUN
ftr-357	144	24	corporate	corporate	ADJ
ftr-357	144	25	taxpayers	taxpayer	NOUN
ftr-357	144	26	and	and	CCONJ
ftr-357	144	27	april	april	PROPN
ftr-357	144	28	15	15	NUM
ftr-357	144	29	in	in	ADP
ftr-357	144	30	the	the	DET
ftr-357	144	31	case	case	NOUN
ftr-357	144	32	of	of	ADP
ftr-357	144	33	individual	individual	ADJ
ftr-357	144	34	taxpayers),26	taxpayers),26	ADJ
ftr-357	144	35	most	most	ADJ
ftr-357	144	36	forms	form	NOUN
ftr-357	144	37	of	of	ADP
ftr-357	144	38	tax	tax	NOUN
ftr-357	144	39	information	information	NOUN
ftr-357	144	40	statements	statement	NOUN
ftr-357	144	41	must	must	AUX
ftr-357	144	42	be	be	AUX
ftr-357	144	43	issued	issue	VERB
ftr-357	144	44	to	to	ADP
ftr-357	144	45	payees	payee	NOUN
ftr-357	144	46	by	by	ADP
ftr-357	144	47	january	january	PROPN
ftr-357	144	48	31.27	31.27	NUM
ftr-357	144	49	to	to	PART
ftr-357	144	50	enable	enable	VERB
ftr-357	144	51	the	the	DET
ftr-357	144	52	irs	irs	PROPN
ftr-357	144	53	to	to	PART
ftr-357	144	54	monitor	monitor	VERB
ftr-357	144	55	taxpayer	taxpayer	NOUN
ftr-357	144	56	compliance	compliance	NOUN
ftr-357	144	57	,	,	PUNCT
ftr-357	144	58	tax	tax	NOUN
ftr-357	144	59	information	information	NOUN
ftr-357	144	60	returns	return	NOUN
ftr-357	144	61	are	be	AUX
ftr-357	144	62	generally	generally	ADV
ftr-357	144	63	due	due	ADJ
ftr-357	144	64	to	to	ADP
ftr-357	144	65	the	the	DET
ftr-357	144	66	agency	agency	NOUN
ftr-357	144	67	by	by	ADP
ftr-357	144	68	february	february	PROPN
ftr-357	144	69	28	28	NUM
ftr-357	144	70	if	if	SCONJ
ftr-357	144	71	submitted	submit	VERB
ftr-357	144	72	in	in	ADP
ftr-357	144	73	paper	paper	NOUN
ftr-357	144	74	form28	form28	NOUN
ftr-357	144	75	or	or	CCONJ
ftr-357	144	76	by	by	ADP
ftr-357	144	77	march	march	PROPN
ftr-357	144	78	31	31	NUM
ftr-357	144	79	if	if	SCONJ
ftr-357	144	80	submitted	submit	VERB
ftr-357	144	81	electronically.29	electronically.29	NOUN
ftr-357	144	82	to	to	PART
ftr-357	144	83	ensure	ensure	VERB
ftr-357	144	84	compliance	compliance	NOUN
ftr-357	144	85	with	with	ADP
ftr-357	144	86	the	the	DET
ftr-357	144	87	foregoing	forego	VERB
ftr-357	144	88	rules	rule	NOUN
ftr-357	144	89	,	,	PUNCT
ftr-357	144	90	congress	congress	PROPN
ftr-357	144	91	has	have	AUX
ftr-357	144	92	instituted	institute	VERB
ftr-357	144	93	an	an	DET
ftr-357	144	94	elaborate	elaborate	ADJ
ftr-357	144	95	penalty	penalty	NOUN
ftr-357	144	96	system	system	NOUN
ftr-357	144	97	pertaining	pertain	VERB
ftr-357	144	98	to	to	ADP
ftr-357	144	99	the	the	DET
ftr-357	144	100	issuance	issuance	NOUN
ftr-357	144	101	of	of	ADP
ftr-357	144	102	timely	timely	ADJ
ftr-357	144	103	and	and	CCONJ
ftr-357	144	104	accurate	accurate	ADJ
ftr-357	144	105	information	information	NOUN
ftr-357	144	106	statements	statement	NOUN
ftr-357	144	107	to	to	ADP
ftr-357	144	108	payees	payee	NOUN
ftr-357	144	109	and	and	CCONJ
ftr-357	144	110	tax	tax	NOUN
ftr-357	144	111	information	information	NOUN
ftr-357	144	112	returns	return	NOUN
ftr-357	144	113	to	to	ADP
ftr-357	144	114	the	the	DET
ftr-357	144	115	government	government	NOUN
ftr-357	144	116	.	.	PUNCT
ftr-357	145	1	one	one	NUM
ftr-357	145	2	set	set	NOUN
ftr-357	145	3	of	of	ADP
ftr-357	145	4	penalties	penalty	NOUN
ftr-357	145	5	applies	apply	VERB
ftr-357	145	6	to	to	ADP
ftr-357	145	7	payers	payer	NOUN
ftr-357	145	8	,	,	PUNCT
ftr-357	145	9	financial	financial	ADJ
ftr-357	145	10	institutions	institution	NOUN
ftr-357	145	11	,	,	PUNCT
ftr-357	145	12	and	and	CCONJ
ftr-357	145	13	brokers	broker	NOUN
ftr-357	145	14	,	,	PUNCT
ftr-357	145	15	requiring	require	VERB
ftr-357	145	16	them	they	PRON
ftr-357	145	17	to	to	PART
ftr-357	145	18	furnish	furnish	VERB
ftr-357	145	19	on	on	ADP
ftr-357	145	20	a	a	DET
ftr-357	145	21	timely	timely	ADJ
ftr-357	145	22	basis	basis	NOUN
ftr-357	145	23	accurate	accurate	ADJ
ftr-357	145	24	tax	tax	NOUN
ftr-357	145	25	information	information	NOUN
ftr-357	145	26	statements	statement	NOUN
ftr-357	145	27	to	to	ADP
ftr-357	145	28	payees	payee	NOUN
ftr-357	145	29	and	and	CCONJ
ftr-357	145	30	clients	client	NOUN
ftr-357	145	31	;	;	PUNCT
ftr-357	145	32	another	another	DET
ftr-357	145	33	set	set	NOUN
ftr-357	145	34	of	of	ADP
ftr-357	145	35	penalties	penalty	NOUN
ftr-357	145	36	applies	apply	VERB
ftr-357	145	37	to	to	ADP
ftr-357	145	38	payers	payer	NOUN
ftr-357	145	39	,	,	PUNCT
ftr-357	145	40	financial	financial	ADJ
ftr-357	145	41	institutions	institution	NOUN
ftr-357	145	42	,	,	PUNCT
ftr-357	145	43	and	and	CCONJ
ftr-357	145	44	brokers	broker	NOUN
ftr-357	145	45	,	,	PUNCT
ftr-357	145	46	requiring	require	VERB
ftr-357	145	47	them	they	PRON
ftr-357	145	48	to	to	PART
ftr-357	145	49	submit	submit	VERB
ftr-357	145	50	24	24	NUM
ftr-357	145	51	.	.	PUNCT
ftr-357	146	1	the	the	DET
ftr-357	146	2	irs	irs	PROPN
ftr-357	146	3	estimates	estimate	VERB
ftr-357	146	4	that	that	SCONJ
ftr-357	146	5	the	the	DET
ftr-357	146	6	tax	tax	NOUN
ftr-357	146	7	gap	gap	NOUN
ftr-357	146	8	for	for	ADP
ftr-357	146	9	2001	2001	NUM
ftr-357	146	10	(	(	PUNCT
ftr-357	146	11	the	the	DET
ftr-357	146	12	latest	late	ADJ
ftr-357	146	13	year	year	NOUN
ftr-357	146	14	in	in	ADP
ftr-357	146	15	which	which	PRON
ftr-357	146	16	such	such	DET
ftr-357	146	17	an	an	DET
ftr-357	146	18	analysis	analysis	NOUN
ftr-357	146	19	was	be	AUX
ftr-357	146	20	conducted	conduct	VERB
ftr-357	146	21	)	)	PUNCT
ftr-357	146	22	was	be	AUX
ftr-357	146	23	$	$	SYM
ftr-357	146	24	290	290	NUM
ftr-357	146	25	billion	billion	NUM
ftr-357	146	26	.	.	PUNCT
ftr-357	147	1	irs	irs	PROPN
ftr-357	147	2	news	news	NOUN
ftr-357	147	3	release	release	NOUN
ftr-357	147	4	ir-2006	ir-2006	NOUN
ftr-357	147	5	-	-	PUNCT
ftr-357	147	6	28	28	NUM
ftr-357	147	7	(	(	PUNCT
ftr-357	147	8	feb	feb	PROPN
ftr-357	147	9	.	.	PROPN
ftr-357	147	10	14	14	NUM
ftr-357	147	11	,	,	PUNCT
ftr-357	147	12	2006	2006	NUM
ftr-357	147	13	)	)	PUNCT
ftr-357	147	14	,	,	PUNCT
ftr-357	147	15	available	available	ADJ
ftr-357	147	16	at	at	ADP
ftr-357	147	17	http://www.irs.gov/newsroom/article/0,,id=154496	http://www.irs.gov/newsroom/article/0,,id=154496	NOUN
ftr-357	147	18	,	,	PUNCT
ftr-357	147	19	00.html	00.html	PRON
ftr-357	147	20	.	.	PUNCT
ftr-357	147	21	25	25	NUM
ftr-357	147	22	.	.	PUNCT
ftr-357	148	1	the	the	DET
ftr-357	148	2	fiscal	fiscal	ADJ
ftr-357	148	3	year	year	NOUN
ftr-357	148	4	2008	2008	NUM
ftr-357	148	5	and	and	CCONJ
ftr-357	148	6	2009	2009	NUM
ftr-357	148	7	budgets	budget	NOUN
ftr-357	148	8	both	both	PRON
ftr-357	148	9	contained	contain	VERB
ftr-357	148	10	provisions	provision	NOUN
ftr-357	148	11	that	that	PRON
ftr-357	148	12	would	would	AUX
ftr-357	148	13	expand	expand	VERB
ftr-357	148	14	the	the	DET
ftr-357	148	15	use	use	NOUN
ftr-357	148	16	of	of	ADP
ftr-357	148	17	information	information	NOUN
ftr-357	148	18	reporting	reporting	NOUN
ftr-357	148	19	.	.	PUNCT
ftr-357	149	1	james	james	PROPN
ftr-357	149	2	m.	m.	PROPN
ftr-357	149	3	bickley	bickley	PROPN
ftr-357	149	4	,	,	PUNCT
ftr-357	149	5	crs	crs	PROPN
ftr-357	149	6	report	report	NOUN
ftr-357	149	7	for	for	ADP
ftr-357	149	8	congress	congress	PROPN
ftr-357	149	9	:	:	PUNCT
ftr-357	149	10	tax	tax	NOUN
ftr-357	149	11	gap	gap	NOUN
ftr-357	149	12	and	and	CCONJ
ftr-357	149	13	tax	tax	NOUN
ftr-357	149	14	enforcement	enforcement	NOUN
ftr-357	149	15	(	(	PUNCT
ftr-357	149	16	2008	2008	NUM
ftr-357	149	17	)	)	PUNCT
ftr-357	149	18	;	;	PUNCT
ftr-357	149	19	fy	fy	PROPN
ftr-357	149	20	2009	2009	NUM
ftr-357	149	21	irs	irs	PROPN
ftr-357	149	22	budget	budget	NOUN
ftr-357	149	23	:	:	PUNCT
ftr-357	149	24	written	write	VERB
ftr-357	149	25	testimony	testimony	NOUN
ftr-357	149	26	before	before	ADP
ftr-357	149	27	the	the	DET
ftr-357	149	28	h.	h.	PROPN
ftr-357	149	29	comm	comm	NOUN
ftr-357	149	30	.	.	PUNCT
ftr-357	150	1	on	on	ADP
ftr-357	150	2	ways	way	NOUN
ftr-357	150	3	&	&	CCONJ
ftr-357	150	4	means	means	PROPN
ftr-357	150	5	(	(	PUNCT
ftr-357	150	6	2008	2008	NUM
ftr-357	150	7	)	)	PUNCT
ftr-357	150	8	(	(	PUNCT
ftr-357	150	9	statement	statement	NOUN
ftr-357	150	10	of	of	ADP
ftr-357	150	11	douglas	douglas	PROPN
ftr-357	150	12	h.	h.	PROPN
ftr-357	150	13	shulman	shulman	PROPN
ftr-357	150	14	,	,	PUNCT
ftr-357	150	15	commissioner	commissioner	NOUN
ftr-357	150	16	of	of	ADP
ftr-357	150	17	internal	internal	ADJ
ftr-357	150	18	revenue	revenue	NOUN
ftr-357	150	19	)	)	PUNCT
ftr-357	150	20	.	.	PUNCT
ftr-357	151	1	in	in	ADP
ftr-357	151	2	recent	recent	ADJ
ftr-357	151	3	congressional	congressional	ADJ
ftr-357	151	4	testimony	testimony	NOUN
ftr-357	151	5	,	,	PUNCT
ftr-357	151	6	the	the	DET
ftr-357	151	7	irs	irs	PROPN
ftr-357	151	8	commissioner	commissioner	NOUN
ftr-357	151	9	targeted	target	VERB
ftr-357	151	10	six	six	NUM
ftr-357	151	11	new	new	ADJ
ftr-357	151	12	areas	area	NOUN
ftr-357	151	13	of	of	ADP
ftr-357	151	14	information	information	NOUN
ftr-357	151	15	reporting	reporting	NOUN
ftr-357	151	16	:	:	PUNCT
ftr-357	151	17	require	require	VERB
ftr-357	151	18	information	information	NOUN
ftr-357	151	19	reporting	report	VERB
ftr-357	151	20	for	for	ADP
ftr-357	151	21	private	private	ADJ
ftr-357	151	22	separate	separate	ADJ
ftr-357	151	23	accounts	account	NOUN
ftr-357	151	24	of	of	ADP
ftr-357	151	25	life	life	NOUN
ftr-357	151	26	insurance	insurance	NOUN
ftr-357	151	27	companies	company	NOUN
ftr-357	151	28	;	;	PUNCT
ftr-357	151	29	require	require	VERB
ftr-357	151	30	information	information	NOUN
ftr-357	151	31	reporting	report	VERB
ftr-357	151	32	on	on	ADP
ftr-357	151	33	payments	payment	NOUN
ftr-357	151	34	for	for	ADP
ftr-357	151	35	services	service	NOUN
ftr-357	151	36	to	to	ADP
ftr-357	151	37	corporations	corporation	NOUN
ftr-357	151	38	;	;	PUNCT
ftr-357	151	39	require	require	VERB
ftr-357	151	40	a	a	DET
ftr-357	151	41	certified	certified	ADJ
ftr-357	151	42	taxpayer	taxpayer	NOUN
ftr-357	151	43	identification	identification	NOUN
ftr-357	151	44	number	number	NOUN
ftr-357	151	45	(	(	PUNCT
ftr-357	151	46	tin	tin	NOUN
ftr-357	151	47	)	)	PUNCT
ftr-357	151	48	from	from	ADP
ftr-357	151	49	contractors	contractor	NOUN
ftr-357	151	50	;	;	PUNCT
ftr-357	151	51	require	require	VERB
ftr-357	151	52	increased	increase	VERB
ftr-357	151	53	information	information	NOUN
ftr-357	151	54	reporting	report	VERB
ftr-357	151	55	on	on	ADP
ftr-357	151	56	certain	certain	ADJ
ftr-357	151	57	government	government	NOUN
ftr-357	151	58	payments	payment	NOUN
ftr-357	151	59	;	;	PUNCT
ftr-357	151	60	increase	increase	VERB
ftr-357	151	61	information	information	NOUN
ftr-357	151	62	return	return	NOUN
ftr-357	151	63	penalties	penalty	NOUN
ftr-357	151	64	;	;	PUNCT
ftr-357	151	65	and	and	CCONJ
ftr-357	151	66	require	require	VERB
ftr-357	151	67	information	information	NOUN
ftr-357	151	68	reporting	report	VERB
ftr-357	151	69	on	on	ADP
ftr-357	151	70	expense	expense	NOUN
ftr-357	151	71	payments	payment	NOUN
ftr-357	151	72	relating	relate	VERB
ftr-357	151	73	to	to	ADP
ftr-357	151	74	rental	rental	ADJ
ftr-357	151	75	property	property	NOUN
ftr-357	151	76	.	.	PUNCT
ftr-357	152	1	filing	filing	NOUN
ftr-357	152	2	season	season	NOUN
ftr-357	152	3	and	and	CCONJ
ftr-357	152	4	fy	fy	PROPN
ftr-357	152	5	2011	2011	NUM
ftr-357	152	6	budget	budget	NOUN
ftr-357	152	7	request	request	NOUN
ftr-357	152	8	:	:	PUNCT
ftr-357	152	9	written	write	VERB
ftr-357	152	10	testimony	testimony	NOUN
ftr-357	152	11	before	before	ADP
ftr-357	152	12	the	the	DET
ftr-357	152	13	h.	h.	PROPN
ftr-357	152	14	comm	comm	NOUN
ftr-357	152	15	.	.	PUNCT
ftr-357	153	1	on	on	ADP
ftr-357	153	2	ways	way	NOUN
ftr-357	153	3	&	&	CCONJ
ftr-357	153	4	means	means	PROPN
ftr-357	153	5	(	(	PUNCT
ftr-357	153	6	2010	2010	NUM
ftr-357	153	7	)	)	PUNCT
ftr-357	153	8	(	(	PUNCT
ftr-357	153	9	statement	statement	NOUN
ftr-357	153	10	of	of	ADP
ftr-357	153	11	douglas	douglas	PROPN
ftr-357	153	12	h.	h.	PROPN
ftr-357	153	13	shulman	shulman	PROPN
ftr-357	153	14	,	,	PUNCT
ftr-357	153	15	commissioner	commissioner	NOUN
ftr-357	153	16	of	of	ADP
ftr-357	153	17	internal	internal	ADJ
ftr-357	153	18	revenue	revenue	NOUN
ftr-357	153	19	)	)	PUNCT
ftr-357	154	1	[	[	X
ftr-357	154	2	hereinafter	hereinafter	NOUN
ftr-357	154	3	shulman	shulman	NOUN
ftr-357	154	4	testimony	testimony	NOUN
ftr-357	154	5	2010	2010	NUM
ftr-357	154	6	]	]	PUNCT
ftr-357	154	7	.	.	PUNCT
ftr-357	155	1	26	26	NUM
ftr-357	155	2	.	.	PUNCT
ftr-357	155	3	irc	irc	PROPN
ftr-357	155	4	§	§	PROPN
ftr-357	155	5	6072(a	6072(a	NOUN
ftr-357	155	6	)	)	PUNCT
ftr-357	155	7	,	,	PUNCT
ftr-357	155	8	(	(	PUNCT
ftr-357	155	9	b	b	NOUN
ftr-357	155	10	)	)	PUNCT
ftr-357	155	11	.	.	PUNCT
ftr-357	156	1	27	27	NUM
ftr-357	156	2	.	.	X
ftr-357	157	1	see	see	VERB
ftr-357	157	2	,	,	PUNCT
ftr-357	157	3	e.g.	e.g.	ADV
ftr-357	157	4	,	,	PUNCT
ftr-357	157	5	irc	irc	PROPN
ftr-357	157	6	§	§	PROPN
ftr-357	157	7	6049(c)(2	6049(c)(2	NUM
ftr-357	157	8	)	)	PUNCT
ftr-357	157	9	(	(	PUNCT
ftr-357	157	10	requiring	require	VERB
ftr-357	157	11	the	the	DET
ftr-357	157	12	issuance	issuance	NOUN
ftr-357	157	13	of	of	ADP
ftr-357	157	14	form	form	NOUN
ftr-357	157	15	1099	1099	NUM
ftr-357	157	16	-	-	PUNCT
ftr-357	157	17	int	int	NOUN
ftr-357	157	18	by	by	ADP
ftr-357	157	19	january	january	PROPN
ftr-357	157	20	31	31	NUM
ftr-357	157	21	to	to	ADP
ftr-357	157	22	the	the	DET
ftr-357	157	23	payee	payee	NOUN
ftr-357	157	24	)	)	PUNCT
ftr-357	157	25	.	.	PUNCT
ftr-357	158	1	28	28	NUM
ftr-357	158	2	.	.	PUNCT
ftr-357	159	1	see	see	VERB
ftr-357	159	2	,	,	PUNCT
ftr-357	159	3	e.g.	e.g.	ADV
ftr-357	159	4	,	,	PUNCT
ftr-357	159	5	reg	reg	NOUN
ftr-357	159	6	.	.	PUNCT
ftr-357	160	1	§	§	PROPN
ftr-357	160	2	1.6049	1.6049	NUM
ftr-357	160	3	-	-	SYM
ftr-357	160	4	4(g	4(g	NUM
ftr-357	160	5	)	)	PUNCT
ftr-357	160	6	(	(	PUNCT
ftr-357	160	7	requiring	require	VERB
ftr-357	160	8	the	the	DET
ftr-357	160	9	submission	submission	NOUN
ftr-357	160	10	of	of	ADP
ftr-357	160	11	form	form	NOUN
ftr-357	160	12	1099int	1099int	NUM
ftr-357	160	13	by	by	ADP
ftr-357	160	14	february	february	PROPN
ftr-357	160	15	28	28	NUM
ftr-357	160	16	to	to	ADP
ftr-357	160	17	the	the	DET
ftr-357	160	18	irs	irs	PROPN
ftr-357	160	19	)	)	PUNCT
ftr-357	160	20	.	.	PUNCT
ftr-357	161	1	29	29	NUM
ftr-357	161	2	.	.	PUNCT
ftr-357	161	3	irc	irc	PROPN
ftr-357	161	4	§	§	PROPN
ftr-357	161	5	6071(b	6071(b	PROPN
ftr-357	161	6	)	)	PUNCT
ftr-357	161	7	.	.	PUNCT
ftr-357	162	1	354	354	NUM
ftr-357	162	2	florida	florida	PROPN
ftr-357	162	3	tax	tax	NOUN
ftr-357	162	4	review	review	NOUN
ftr-357	162	5	[	[	X
ftr-357	162	6	vol	vol	NOUN
ftr-357	162	7	.	.	PUNCT
ftr-357	163	1	10:5	10:5	NUM
ftr-357	163	2	accurate	accurate	ADJ
ftr-357	163	3	tax	tax	NOUN
ftr-357	163	4	information	information	NOUN
ftr-357	163	5	returns	return	VERB
ftr-357	163	6	on	on	ADP
ftr-357	163	7	a	a	DET
ftr-357	163	8	timely	timely	ADJ
ftr-357	163	9	basis	basis	NOUN
ftr-357	163	10	to	to	ADP
ftr-357	163	11	the	the	DET
ftr-357	163	12	government	government	NOUN
ftr-357	163	13	.	.	PUNCT
ftr-357	164	1	the	the	DET
ftr-357	164	2	next	next	ADJ
ftr-357	164	3	two	two	NUM
ftr-357	164	4	paragraphs	paragraph	NOUN
ftr-357	164	5	identify	identify	VERB
ftr-357	164	6	the	the	DET
ftr-357	164	7	nature	nature	NOUN
ftr-357	164	8	of	of	ADP
ftr-357	164	9	each	each	DET
ftr-357	164	10	set	set	NOUN
ftr-357	164	11	of	of	ADP
ftr-357	164	12	these	these	DET
ftr-357	164	13	penalties	penalty	NOUN
ftr-357	164	14	.	.	PUNCT
ftr-357	165	1	1	1	X
ftr-357	165	2	.	.	X
ftr-357	165	3	penalties	penalty	NOUN
ftr-357	165	4	for	for	ADP
ftr-357	165	5	failing	fail	VERB
ftr-357	165	6	to	to	PART
ftr-357	165	7	furnish	furnish	VERB
ftr-357	165	8	timely	timely	ADJ
ftr-357	165	9	and	and	CCONJ
ftr-357	165	10	accurate	accurate	ADJ
ftr-357	165	11	tax	tax	NOUN
ftr-357	165	12	information	information	NOUN
ftr-357	165	13	statements	statement	NOUN
ftr-357	165	14	to	to	ADP
ftr-357	165	15	payees	payee	NOUN
ftr-357	165	16	on	on	ADP
ftr-357	165	17	or	or	CCONJ
ftr-357	165	18	before	before	ADP
ftr-357	165	19	january	january	PROPN
ftr-357	165	20	31	31	NUM
ftr-357	165	21	following	follow	VERB
ftr-357	165	22	the	the	DET
ftr-357	165	23	end	end	NOUN
ftr-357	165	24	of	of	ADP
ftr-357	165	25	a	a	DET
ftr-357	165	26	calendar	calendar	NOUN
ftr-357	165	27	year	year	NOUN
ftr-357	165	28	,	,	PUNCT
ftr-357	165	29	payers	payer	NOUN
ftr-357	165	30	,	,	PUNCT
ftr-357	165	31	financial	financial	ADJ
ftr-357	165	32	institutions	institution	NOUN
ftr-357	165	33	,	,	PUNCT
ftr-357	165	34	and	and	CCONJ
ftr-357	165	35	brokers	broker	NOUN
ftr-357	165	36	are	be	AUX
ftr-357	165	37	generally	generally	ADV
ftr-357	165	38	required	require	VERB
ftr-357	165	39	to	to	PART
ftr-357	165	40	furnish	furnish	VERB
ftr-357	165	41	tax	tax	NOUN
ftr-357	165	42	information	information	NOUN
ftr-357	165	43	statements	statement	NOUN
ftr-357	165	44	to	to	ADP
ftr-357	165	45	payees	payee	NOUN
ftr-357	165	46	and	and	CCONJ
ftr-357	165	47	clients.30	clients.30	VERB
ftr-357	165	48	a	a	DET
ftr-357	165	49	payer	payer	NOUN
ftr-357	165	50	,	,	PUNCT
ftr-357	165	51	financial	financial	ADJ
ftr-357	165	52	institution	institution	NOUN
ftr-357	165	53	,	,	PUNCT
ftr-357	165	54	or	or	CCONJ
ftr-357	165	55	broker	broker	NOUN
ftr-357	165	56	that	that	PRON
ftr-357	165	57	fails	fail	VERB
ftr-357	165	58	to	to	PART
ftr-357	165	59	meet	meet	VERB
ftr-357	165	60	this	this	DET
ftr-357	165	61	requirement	requirement	NOUN
ftr-357	165	62	or	or	CCONJ
ftr-357	165	63	,	,	PUNCT
ftr-357	165	64	alternatively	alternatively	ADV
ftr-357	165	65	,	,	PUNCT
ftr-357	165	66	fails	fail	VERB
ftr-357	165	67	to	to	PART
ftr-357	165	68	include	include	VERB
ftr-357	165	69	correct	correct	ADJ
ftr-357	165	70	information	information	NOUN
ftr-357	165	71	(	(	PUNCT
ftr-357	165	72	or	or	CCONJ
ftr-357	165	73	omits	omit	VERB
ftr-357	165	74	required	require	VERB
ftr-357	165	75	information	information	NOUN
ftr-357	165	76	)	)	PUNCT
ftr-357	165	77	is	be	AUX
ftr-357	165	78	generally	generally	ADV
ftr-357	165	79	subject	subject	ADJ
ftr-357	165	80	to	to	ADP
ftr-357	165	81	a	a	DET
ftr-357	165	82	penalty	penalty	NOUN
ftr-357	165	83	of	of	ADP
ftr-357	165	84	$	$	SYM
ftr-357	165	85	50	50	NUM
ftr-357	165	86	per	per	ADP
ftr-357	165	87	statement	statement	NOUN
ftr-357	165	88	,	,	PUNCT
ftr-357	165	89	up	up	ADP
ftr-357	165	90	to	to	ADP
ftr-357	165	91	a	a	DET
ftr-357	165	92	maximum	maximum	NOUN
ftr-357	165	93	of	of	ADP
ftr-357	165	94	$	$	SYM
ftr-357	165	95	100,000	100,000	NUM
ftr-357	165	96	in	in	ADP
ftr-357	165	97	any	any	DET
ftr-357	165	98	calendar	calendar	NOUN
ftr-357	165	99	year.31	year.31	NOUN
ftr-357	165	100	even	even	ADV
ftr-357	165	101	more	more	ADV
ftr-357	165	102	severe	severe	ADJ
ftr-357	165	103	penalties	penalty	NOUN
ftr-357	165	104	apply	apply	VERB
ftr-357	165	105	if	if	SCONJ
ftr-357	165	106	the	the	DET
ftr-357	165	107	failure	failure	NOUN
ftr-357	165	108	to	to	PART
ftr-357	165	109	comply	comply	VERB
ftr-357	165	110	with	with	ADP
ftr-357	165	111	the	the	DET
ftr-357	165	112	foregoing	forego	VERB
ftr-357	165	113	furnishing	furnish	VERB
ftr-357	165	114	rules	rule	NOUN
ftr-357	165	115	is	be	AUX
ftr-357	165	116	due	due	ADJ
ftr-357	165	117	to	to	ADP
ftr-357	165	118	a	a	DET
ftr-357	165	119	payer	payer	NOUN
ftr-357	165	120	’s	’s	PART
ftr-357	165	121	,	,	PUNCT
ftr-357	165	122	financial	financial	ADJ
ftr-357	165	123	institution	institution	NOUN
ftr-357	165	124	’s	’s	PART
ftr-357	165	125	,	,	PUNCT
ftr-357	165	126	or	or	CCONJ
ftr-357	165	127	broker	broker	NOUN
ftr-357	165	128	’s	’s	PART
ftr-357	165	129	intentional	intentional	ADJ
ftr-357	165	130	disregard	disregard	NOUN
ftr-357	165	131	of	of	ADP
ftr-357	165	132	these	these	DET
ftr-357	165	133	rules.32	rules.32	VERB
ftr-357	165	134	due	due	ADP
ftr-357	165	135	to	to	ADP
ftr-357	165	136	the	the	DET
ftr-357	165	137	importance	importance	NOUN
ftr-357	165	138	associated	associate	VERB
ftr-357	165	139	with	with	ADP
ftr-357	165	140	taxpayers	taxpayer	NOUN
ftr-357	165	141	having	have	VERB
ftr-357	165	142	timely	timely	ADJ
ftr-357	165	143	receipt	receipt	NOUN
ftr-357	165	144	of	of	ADP
ftr-357	165	145	and	and	CCONJ
ftr-357	165	146	accurate	accurate	ADJ
ftr-357	165	147	information	information	NOUN
ftr-357	165	148	on	on	ADP
ftr-357	165	149	these	these	DET
ftr-357	165	150	statements	statement	NOUN
ftr-357	165	151	,	,	PUNCT
ftr-357	165	152	neither	neither	CCONJ
ftr-357	165	153	the	the	DET
ftr-357	165	154	making	making	NOUN
ftr-357	165	155	of	of	ADP
ftr-357	165	156	prompt	prompt	ADJ
ftr-357	165	157	corrections	correction	NOUN
ftr-357	165	158	nor	nor	CCONJ
ftr-357	165	159	the	the	DET
ftr-357	165	160	commission	commission	NOUN
ftr-357	165	161	of	of	ADP
ftr-357	165	162	de	de	X
ftr-357	165	163	minimis	minimis	NOUN
ftr-357	165	164	mistakes	mistake	NOUN
ftr-357	165	165	excuses	excuse	NOUN
ftr-357	165	166	or	or	CCONJ
ftr-357	165	167	eliminates	eliminate	VERB
ftr-357	165	168	the	the	DET
ftr-357	165	169	imposition	imposition	NOUN
ftr-357	165	170	of	of	ADP
ftr-357	165	171	penalties	penalty	NOUN
ftr-357	165	172	connected	connect	VERB
ftr-357	165	173	with	with	ADP
ftr-357	165	174	the	the	DET
ftr-357	165	175	furnishing	furnishing	NOUN
ftr-357	165	176	of	of	ADP
ftr-357	165	177	incorrect	incorrect	ADJ
ftr-357	165	178	tax	tax	NOUN
ftr-357	165	179	information	information	NOUN
ftr-357	165	180	statements.33	statements.33	NOUN
ftr-357	165	181	2	2	NUM
ftr-357	165	182	.	.	PUNCT
ftr-357	165	183	penalties	penalty	NOUN
ftr-357	165	184	for	for	ADP
ftr-357	165	185	failing	fail	VERB
ftr-357	165	186	to	to	PART
ftr-357	165	187	supply	supply	VERB
ftr-357	165	188	timely	timely	ADJ
ftr-357	165	189	and	and	CCONJ
ftr-357	165	190	accurate	accurate	ADJ
ftr-357	165	191	tax	tax	NOUN
ftr-357	165	192	information	information	NOUN
ftr-357	165	193	returns	return	NOUN
ftr-357	165	194	to	to	ADP
ftr-357	165	195	the	the	DET
ftr-357	165	196	government	government	NOUN
ftr-357	165	197	in	in	ADP
ftr-357	165	198	general	general	ADJ
ftr-357	165	199	,	,	PUNCT
ftr-357	165	200	on	on	ADV
ftr-357	165	201	or	or	CCONJ
ftr-357	165	202	before	before	ADP
ftr-357	165	203	february	february	PROPN
ftr-357	165	204	28	28	NUM
ftr-357	165	205	(	(	PUNCT
ftr-357	165	206	or	or	CCONJ
ftr-357	165	207	march	march	PROPN
ftr-357	165	208	31	31	NUM
ftr-357	165	209	,	,	PUNCT
ftr-357	165	210	if	if	SCONJ
ftr-357	165	211	filed	file	VERB
ftr-357	165	212	electronically	electronically	ADV
ftr-357	165	213	)	)	PUNCT
ftr-357	165	214	,	,	PUNCT
ftr-357	165	215	payers	payer	NOUN
ftr-357	165	216	,	,	PUNCT
ftr-357	165	217	financial	financial	ADJ
ftr-357	165	218	institutions	institution	NOUN
ftr-357	165	219	,	,	PUNCT
ftr-357	165	220	and	and	CCONJ
ftr-357	165	221	brokers	broker	NOUN
ftr-357	165	222	must	must	AUX
ftr-357	165	223	submit	submit	VERB
ftr-357	165	224	information	information	NOUN
ftr-357	165	225	returns	return	NOUN
ftr-357	165	226	to	to	ADP
ftr-357	165	227	the	the	DET
ftr-357	165	228	government.34	government.34	NOUN
ftr-357	165	229	a	a	DET
ftr-357	165	230	payer	payer	NOUN
ftr-357	165	231	,	,	PUNCT
ftr-357	165	232	financial	financial	ADJ
ftr-357	165	233	institution	institution	NOUN
ftr-357	165	234	,	,	PUNCT
ftr-357	165	235	or	or	CCONJ
ftr-357	165	236	broker	broker	NOUN
ftr-357	165	237	that	that	PRON
ftr-357	165	238	fails	fail	VERB
ftr-357	165	239	to	to	PART
ftr-357	165	240	meet	meet	VERB
ftr-357	165	241	this	this	DET
ftr-357	165	242	requirement	requirement	NOUN
ftr-357	165	243	or	or	CCONJ
ftr-357	165	244	,	,	PUNCT
ftr-357	165	245	alternatively	alternatively	ADV
ftr-357	165	246	,	,	PUNCT
ftr-357	165	247	fails	fail	VERB
ftr-357	165	248	to	to	PART
ftr-357	165	249	include	include	VERB
ftr-357	165	250	correct	correct	ADJ
ftr-357	165	251	information	information	NOUN
ftr-357	165	252	(	(	PUNCT
ftr-357	165	253	or	or	CCONJ
ftr-357	165	254	omits	omit	VERB
ftr-357	165	255	required	require	VERB
ftr-357	165	256	information	information	NOUN
ftr-357	165	257	)	)	PUNCT
ftr-357	165	258	is	be	AUX
ftr-357	165	259	generally	generally	ADV
ftr-357	165	260	subject	subject	ADJ
ftr-357	165	261	to	to	ADP
ftr-357	165	262	a	a	DET
ftr-357	165	263	30	30	NUM
ftr-357	165	264	.	.	PUNCT
ftr-357	166	1	an	an	DET
ftr-357	166	2	important	important	ADJ
ftr-357	166	3	exception	exception	NOUN
ftr-357	166	4	to	to	ADP
ftr-357	166	5	this	this	DET
ftr-357	166	6	rule	rule	NOUN
ftr-357	166	7	pertains	pertain	VERB
ftr-357	166	8	to	to	ADP
ftr-357	166	9	partnerships	partnership	NOUN
ftr-357	166	10	and	and	CCONJ
ftr-357	166	11	the	the	DET
ftr-357	166	12	issuance	issuance	NOUN
ftr-357	166	13	of	of	ADP
ftr-357	166	14	schedule	schedule	NOUN
ftr-357	166	15	k-1s	k-1s	PROPN
ftr-357	166	16	to	to	ADP
ftr-357	166	17	partners	partner	NOUN
ftr-357	166	18	.	.	PUNCT
ftr-357	167	1	these	these	DET
ftr-357	167	2	schedules	schedule	NOUN
ftr-357	167	3	are	be	AUX
ftr-357	167	4	due	due	ADJ
ftr-357	167	5	on	on	ADP
ftr-357	167	6	or	or	CCONJ
ftr-357	167	7	before	before	ADP
ftr-357	167	8	the	the	DET
ftr-357	167	9	day	day	NOUN
ftr-357	167	10	on	on	ADP
ftr-357	167	11	which	which	PRON
ftr-357	167	12	the	the	DET
ftr-357	167	13	partnership	partnership	NOUN
ftr-357	167	14	return	return	VERB
ftr-357	167	15	for	for	ADP
ftr-357	167	16	that	that	DET
ftr-357	167	17	taxable	taxable	ADJ
ftr-357	167	18	year	year	NOUN
ftr-357	167	19	must	must	AUX
ftr-357	167	20	be	be	AUX
ftr-357	167	21	filed	file	VERB
ftr-357	167	22	(	(	PUNCT
ftr-357	167	23	with	with	ADP
ftr-357	167	24	extensions	extension	NOUN
ftr-357	167	25	)	)	PUNCT
ftr-357	167	26	.	.	PUNCT
ftr-357	168	1	reg	reg	NOUN
ftr-357	168	2	.	.	PUNCT
ftr-357	169	1	§	§	PROPN
ftr-357	169	2	1.6031(b)-1t(b	1.6031(b)-1t(b	NUM
ftr-357	169	3	)	)	PUNCT
ftr-357	169	4	.	.	PUNCT
ftr-357	170	1	31	31	NUM
ftr-357	170	2	.	.	PUNCT
ftr-357	170	3	irc	irc	PROPN
ftr-357	170	4	§	§	PROPN
ftr-357	170	5	6722(a	6722(a	NOUN
ftr-357	170	6	)	)	PUNCT
ftr-357	170	7	,	,	PUNCT
ftr-357	170	8	(	(	PUNCT
ftr-357	170	9	b	b	NOUN
ftr-357	170	10	)	)	PUNCT
ftr-357	170	11	.	.	PUNCT
ftr-357	171	1	32	32	NUM
ftr-357	171	2	.	.	PUNCT
ftr-357	172	1	the	the	DET
ftr-357	172	2	penalty	penalty	NOUN
ftr-357	172	3	is	be	AUX
ftr-357	172	4	$	$	SYM
ftr-357	172	5	100	100	NUM
ftr-357	172	6	per	per	ADP
ftr-357	172	7	statement	statement	NOUN
ftr-357	172	8	or	or	CCONJ
ftr-357	172	9	,	,	PUNCT
ftr-357	172	10	if	if	SCONJ
ftr-357	172	11	greater	great	ADJ
ftr-357	172	12	,	,	PUNCT
ftr-357	172	13	(	(	PUNCT
ftr-357	172	14	i	i	NOUN
ftr-357	172	15	)	)	PUNCT
ftr-357	172	16	10	10	NUM
ftr-357	172	17	%	%	NOUN
ftr-357	172	18	of	of	ADP
ftr-357	172	19	the	the	DET
ftr-357	172	20	aggregate	aggregate	ADJ
ftr-357	172	21	dollar	dollar	NOUN
ftr-357	172	22	amount	amount	NOUN
ftr-357	172	23	of	of	ADP
ftr-357	172	24	items	item	NOUN
ftr-357	172	25	required	require	VERB
ftr-357	172	26	to	to	PART
ftr-357	172	27	be	be	AUX
ftr-357	172	28	reported	report	VERB
ftr-357	172	29	(	(	PUNCT
ftr-357	172	30	other	other	ADJ
ftr-357	172	31	than	than	ADP
ftr-357	172	32	under	under	ADP
ftr-357	172	33	code	code	NOUN
ftr-357	172	34	§	§	PROPN
ftr-357	172	35	§	§	PROPN
ftr-357	172	36	6045(b	6045(b	PROPN
ftr-357	172	37	)	)	PUNCT
ftr-357	172	38	,	,	PUNCT
ftr-357	172	39	6041a(e	6041a(e	NOUN
ftr-357	172	40	)	)	PUNCT
ftr-357	172	41	,	,	PUNCT
ftr-357	172	42	6050h(d	6050h(d	NOUN
ftr-357	172	43	)	)	PUNCT
ftr-357	172	44	,	,	PUNCT
ftr-357	172	45	6050j(e	6050j(e	NUM
ftr-357	172	46	)	)	PUNCT
ftr-357	172	47	,	,	PUNCT
ftr-357	172	48	6050k(b	6050k(b	NOUN
ftr-357	172	49	)	)	PUNCT
ftr-357	172	50	,	,	PUNCT
ftr-357	172	51	or	or	CCONJ
ftr-357	172	52	6050l(c	6050l(c	NOUN
ftr-357	172	53	)	)	PUNCT
ftr-357	172	54	)	)	PUNCT
ftr-357	172	55	;	;	PUNCT
ftr-357	172	56	or	or	CCONJ
ftr-357	172	57	(	(	PUNCT
ftr-357	172	58	ii	ii	NOUN
ftr-357	172	59	)	)	PUNCT
ftr-357	172	60	5	5	NUM
ftr-357	172	61	%	%	NOUN
ftr-357	172	62	of	of	ADP
ftr-357	172	63	the	the	DET
ftr-357	172	64	amounts	amount	NOUN
ftr-357	172	65	required	require	VERB
ftr-357	172	66	to	to	PART
ftr-357	172	67	be	be	AUX
ftr-357	172	68	reported	report	VERB
ftr-357	172	69	under	under	ADP
ftr-357	172	70	code	code	NOUN
ftr-357	172	71	§	§	PROPN
ftr-357	172	72	§	§	PROPN
ftr-357	172	73	6045(b	6045(b	PROPN
ftr-357	172	74	)	)	PUNCT
ftr-357	172	75	,	,	PUNCT
ftr-357	172	76	6050k(b	6050k(b	NOUN
ftr-357	172	77	)	)	PUNCT
ftr-357	172	78	,	,	PUNCT
ftr-357	172	79	and	and	CCONJ
ftr-357	172	80	6050l(c	6050l(c	NOUN
ftr-357	172	81	)	)	PUNCT
ftr-357	172	82	.	.	PUNCT
ftr-357	173	1	irc	irc	PROPN
ftr-357	173	2	§	§	PROPN
ftr-357	173	3	6722(c)(1	6722(c)(1	NOUN
ftr-357	173	4	)	)	PUNCT
ftr-357	173	5	.	.	PUNCT
ftr-357	174	1	33	33	NUM
ftr-357	174	2	.	.	PUNCT
ftr-357	175	1	h.r	h.r	PROPN
ftr-357	175	2	.	.	PROPN
ftr-357	175	3	rep	rep	PROPN
ftr-357	175	4	.	.	PROPN
ftr-357	175	5	no	no	INTJ
ftr-357	175	6	.	.	PUNCT
ftr-357	176	1	101	101	NUM
ftr-357	176	2	-	-	SYM
ftr-357	176	3	247	247	NUM
ftr-357	176	4	,	,	PUNCT
ftr-357	176	5	at	at	ADP
ftr-357	176	6	1385	1385	NUM
ftr-357	176	7	(	(	PUNCT
ftr-357	176	8	1989	1989	NUM
ftr-357	176	9	)	)	PUNCT
ftr-357	176	10	(	(	PUNCT
ftr-357	176	11	expressing	express	VERB
ftr-357	176	12	congressional	congressional	ADJ
ftr-357	176	13	concern	concern	NOUN
ftr-357	176	14	that	that	SCONJ
ftr-357	176	15	taxpayers	taxpayer	NOUN
ftr-357	176	16	need	need	VERB
ftr-357	176	17	accurate	accurate	ADJ
ftr-357	176	18	information	information	NOUN
ftr-357	176	19	statements	statement	NOUN
ftr-357	176	20	if	if	SCONJ
ftr-357	176	21	they	they	PRON
ftr-357	176	22	are	be	AUX
ftr-357	176	23	to	to	PART
ftr-357	176	24	complete	complete	VERB
ftr-357	176	25	their	their	PRON
ftr-357	176	26	tax	tax	NOUN
ftr-357	176	27	returns	return	NOUN
ftr-357	176	28	in	in	ADP
ftr-357	176	29	a	a	DET
ftr-357	176	30	timely	timely	ADJ
ftr-357	176	31	fashion	fashion	NOUN
ftr-357	176	32	)	)	PUNCT
ftr-357	176	33	.	.	PUNCT
ftr-357	177	1	34	34	NUM
ftr-357	177	2	.	.	PUNCT
ftr-357	178	1	see	see	VERB
ftr-357	178	2	,	,	PUNCT
ftr-357	178	3	e.g.	e.g.	ADV
ftr-357	178	4	,	,	PUNCT
ftr-357	178	5	irc	irc	PROPN
ftr-357	178	6	§	§	PROPN
ftr-357	178	7	6071	6071	NUM
ftr-357	178	8	.	.	PUNCT
ftr-357	179	1	2010	2010	NUM
ftr-357	179	2	]	]	PUNCT
ftr-357	179	3	phase	phase	NOUN
ftr-357	179	4	-	-	PUNCT
ftr-357	179	5	out	out	NOUN
ftr-357	179	6	of	of	ADP
ftr-357	179	7	paper	paper	NOUN
ftr-357	179	8	tax	tax	NOUN
ftr-357	179	9	information	information	NOUN
ftr-357	179	10	statements	statement	VERB
ftr-357	179	11	355	355	NUM
ftr-357	179	12	penalty	penalty	NOUN
ftr-357	179	13	of	of	ADP
ftr-357	179	14	$	$	SYM
ftr-357	179	15	50	50	NUM
ftr-357	179	16	per	per	ADP
ftr-357	179	17	return	return	NOUN
ftr-357	179	18	,	,	PUNCT
ftr-357	179	19	up	up	ADP
ftr-357	179	20	to	to	ADP
ftr-357	179	21	a	a	DET
ftr-357	179	22	maximum	maximum	NOUN
ftr-357	179	23	of	of	ADP
ftr-357	179	24	$	$	SYM
ftr-357	179	25	250,000	250,000	NUM
ftr-357	179	26	per	per	ADP
ftr-357	179	27	calendar	calendar	NOUN
ftr-357	179	28	year.35	year.35	NOUN
ftr-357	179	29	if	if	SCONJ
ftr-357	179	30	payers	payer	NOUN
ftr-357	179	31	,	,	PUNCT
ftr-357	179	32	financial	financial	ADJ
ftr-357	179	33	institutions	institution	NOUN
ftr-357	179	34	,	,	PUNCT
ftr-357	179	35	or	or	CCONJ
ftr-357	179	36	brokers	broker	NOUN
ftr-357	179	37	inadvertently	inadvertently	ADV
ftr-357	179	38	submit	submit	VERB
ftr-357	179	39	incorrect	incorrect	ADJ
ftr-357	179	40	information	information	NOUN
ftr-357	179	41	returns	return	NOUN
ftr-357	179	42	,	,	PUNCT
ftr-357	179	43	the	the	DET
ftr-357	179	44	code	code	NOUN
ftr-357	179	45	provides	provide	VERB
ftr-357	179	46	a	a	DET
ftr-357	179	47	set	set	NOUN
ftr-357	179	48	of	of	ADP
ftr-357	179	49	reduced	reduce	VERB
ftr-357	179	50	penalties	penalty	NOUN
ftr-357	179	51	for	for	ADP
ftr-357	179	52	prompt	prompt	ADJ
ftr-357	179	53	corrections.36	corrections.36	NOUN
ftr-357	179	54	furthermore	furthermore	ADV
ftr-357	179	55	,	,	PUNCT
ftr-357	179	56	if	if	SCONJ
ftr-357	179	57	timely	timely	ADV
ftr-357	179	58	corrected	correct	VERB
ftr-357	179	59	(	(	PUNCT
ftr-357	179	60	usually	usually	ADV
ftr-357	179	61	on	on	ADP
ftr-357	179	62	or	or	CCONJ
ftr-357	179	63	before	before	ADP
ftr-357	179	64	august	august	PROPN
ftr-357	179	65	1	1	NUM
ftr-357	179	66	of	of	ADP
ftr-357	179	67	the	the	DET
ftr-357	179	68	calendar	calendar	NOUN
ftr-357	179	69	year	year	NOUN
ftr-357	179	70	in	in	ADP
ftr-357	179	71	which	which	PRON
ftr-357	179	72	the	the	DET
ftr-357	179	73	return	return	NOUN
ftr-357	179	74	is	be	AUX
ftr-357	179	75	required	require	VERB
ftr-357	179	76	to	to	PART
ftr-357	179	77	be	be	AUX
ftr-357	179	78	filed	file	VERB
ftr-357	179	79	)	)	PUNCT
ftr-357	179	80	,	,	PUNCT
ftr-357	179	81	errors	error	NOUN
ftr-357	179	82	or	or	CCONJ
ftr-357	179	83	omissions	omission	NOUN
ftr-357	179	84	on	on	ADP
ftr-357	179	85	a	a	DET
ftr-357	179	86	de	de	X
ftr-357	179	87	minimis	minimis	NOUN
ftr-357	179	88	number	number	NOUN
ftr-357	179	89	of	of	ADP
ftr-357	179	90	returns	return	NOUN
ftr-357	179	91	will	will	AUX
ftr-357	179	92	not	not	PART
ftr-357	179	93	generate	generate	VERB
ftr-357	179	94	penalty	penalty	NOUN
ftr-357	179	95	imposition.37	imposition.37	NOUN
ftr-357	179	96	evident	evident	ADJ
ftr-357	179	97	from	from	ADP
ftr-357	179	98	the	the	DET
ftr-357	179	99	emergence	emergence	NOUN
ftr-357	179	100	of	of	ADP
ftr-357	179	101	the	the	DET
ftr-357	179	102	current	current	ADJ
ftr-357	179	103	compliance	compliance	NOUN
ftr-357	179	104	system	system	NOUN
ftr-357	179	105	,	,	PUNCT
ftr-357	179	106	grounded	ground	VERB
ftr-357	179	107	heavily	heavily	ADV
ftr-357	179	108	upon	upon	SCONJ
ftr-357	179	109	the	the	DET
ftr-357	179	110	submission	submission	NOUN
ftr-357	179	111	and	and	CCONJ
ftr-357	179	112	the	the	DET
ftr-357	179	113	matching	matching	NOUN
ftr-357	179	114	of	of	ADP
ftr-357	179	115	tax	tax	NOUN
ftr-357	179	116	information	information	NOUN
ftr-357	179	117	statements	statement	NOUN
ftr-357	179	118	/	/	SYM
ftr-357	179	119	returns	return	NOUN
ftr-357	179	120	,	,	PUNCT
ftr-357	179	121	is	be	AUX
ftr-357	179	122	the	the	DET
ftr-357	179	123	government	government	NOUN
ftr-357	179	124	’s	’s	PART
ftr-357	179	125	extraordinary	extraordinary	ADJ
ftr-357	179	126	reliance	reliance	NOUN
ftr-357	179	127	upon	upon	SCONJ
ftr-357	179	128	it	it	PRON
ftr-357	179	129	and	and	CCONJ
ftr-357	179	130	its	its	PRON
ftr-357	179	131	proven	prove	VERB
ftr-357	179	132	ability	ability	NOUN
ftr-357	179	133	to	to	PART
ftr-357	179	134	bolster	bolster	VERB
ftr-357	179	135	taxpayer	taxpayer	NOUN
ftr-357	179	136	compliance.38	compliance.38	NOUN
ftr-357	179	137	the	the	DET
ftr-357	179	138	government	government	NOUN
ftr-357	179	139	recognizes	recognize	VERB
ftr-357	179	140	the	the	DET
ftr-357	179	141	pivotal	pivotal	ADJ
ftr-357	179	142	importance	importance	NOUN
ftr-357	179	143	of	of	ADP
ftr-357	179	144	this	this	DET
ftr-357	179	145	system	system	NOUN
ftr-357	179	146	and	and	CCONJ
ftr-357	179	147	has	have	AUX
ftr-357	179	148	been	be	AUX
ftr-357	179	149	willing	willing	ADJ
ftr-357	179	150	to	to	PART
ftr-357	179	151	make	make	VERB
ftr-357	179	152	significant	significant	ADJ
ftr-357	179	153	investments	investment	NOUN
ftr-357	179	154	to	to	PART
ftr-357	179	155	promote	promote	VERB
ftr-357	179	156	its	its	PRON
ftr-357	179	157	modernization	modernization	NOUN
ftr-357	179	158	.	.	PUNCT
ftr-357	180	1	consider	consider	VERB
ftr-357	180	2	that	that	SCONJ
ftr-357	180	3	the	the	DET
ftr-357	180	4	irs	irs	PROPN
ftr-357	180	5	has	have	AUX
ftr-357	180	6	instituted	institute	VERB
ftr-357	180	7	the	the	DET
ftr-357	180	8	modernized	modernized	ADJ
ftr-357	180	9	e	e	NOUN
ftr-357	180	10	-	-	NOUN
ftr-357	180	11	file	file	ADJ
ftr-357	180	12	(	(	PUNCT
ftr-357	180	13	mef	mef	NOUN
ftr-357	180	14	)	)	PUNCT
ftr-357	180	15	system	system	NOUN
ftr-357	180	16	.	.	PUNCT
ftr-357	181	1	this	this	DET
ftr-357	181	2	system	system	NOUN
ftr-357	181	3	provides	provide	VERB
ftr-357	181	4	“	"	PUNCT
ftr-357	181	5	a	a	DET
ftr-357	181	6	single	single	ADJ
ftr-357	181	7	method	method	NOUN
ftr-357	181	8	for	for	ADP
ftr-357	181	9	filing	file	VERB
ftr-357	181	10	all	all	DET
ftr-357	181	11	irs	irs	PROPN
ftr-357	181	12	tax	tax	NOUN
ftr-357	181	13	returns	return	NOUN
ftr-357	181	14	,	,	PUNCT
ftr-357	181	15	information	information	NOUN
ftr-357	181	16	returns	return	NOUN
ftr-357	181	17	,	,	PUNCT
ftr-357	181	18	forms	form	NOUN
ftr-357	181	19	,	,	PUNCT
ftr-357	181	20	and	and	CCONJ
ftr-357	181	21	schedules	schedule	NOUN
ftr-357	181	22	via	via	ADP
ftr-357	181	23	the	the	DET
ftr-357	181	24	internet	internet	NOUN
ftr-357	181	25	.	.	PUNCT
ftr-357	182	1	”39	”39	PROPN
ftr-357	182	2	a	a	DET
ftr-357	182	3	key	key	ADJ
ftr-357	182	4	component	component	NOUN
ftr-357	182	5	of	of	ADP
ftr-357	182	6	the	the	DET
ftr-357	182	7	mef	mef	NOUN
ftr-357	182	8	system	system	NOUN
ftr-357	182	9	is	be	AUX
ftr-357	182	10	the	the	DET
ftr-357	182	11	modernized	modernized	ADJ
ftr-357	182	12	tax	tax	NOUN
ftr-357	182	13	return	return	NOUN
ftr-357	182	14	database	database	NOUN
ftr-357	182	15	(	(	PUNCT
ftr-357	182	16	mtrdb	mtrdb	PROPN
ftr-357	182	17	)	)	PUNCT
ftr-357	182	18	,	,	PUNCT
ftr-357	182	19	which	which	PRON
ftr-357	182	20	is	be	AUX
ftr-357	182	21	“	"	PUNCT
ftr-357	182	22	the	the	DET
ftr-357	182	23	authoritative	authoritative	ADJ
ftr-357	182	24	store	store	NOUN
ftr-357	182	25	of	of	ADP
ftr-357	182	26	accepted	accept	VERB
ftr-357	182	27	returns	return	NOUN
ftr-357	182	28	and	and	CCONJ
ftr-357	182	29	extensions	extension	NOUN
ftr-357	182	30	submitted	submit	VERB
ftr-357	182	31	through	through	ADP
ftr-357	182	32	the	the	DET
ftr-357	182	33	mef	mef	NOUN
ftr-357	182	34	system	system	NOUN
ftr-357	182	35	.	.	PUNCT
ftr-357	183	1	”40	”40	PROPN
ftr-357	183	2	the	the	DET
ftr-357	183	3	key	key	ADJ
ftr-357	183	4	reasons	reason	NOUN
ftr-357	183	5	for	for	ADP
ftr-357	183	6	the	the	DET
ftr-357	183	7	institution	institution	NOUN
ftr-357	183	8	of	of	ADP
ftr-357	183	9	these	these	DET
ftr-357	183	10	two	two	NUM
ftr-357	183	11	interrelated	interrelated	ADJ
ftr-357	183	12	systems	system	NOUN
ftr-357	183	13	are	be	AUX
ftr-357	183	14	simple	simple	ADJ
ftr-357	183	15	:	:	PUNCT
ftr-357	183	16	[	[	X
ftr-357	183	17	t]o	t]o	NOUN
ftr-357	183	18	allow	allow	VERB
ftr-357	183	19	the	the	DET
ftr-357	183	20	irs	irs	PROPN
ftr-357	183	21	to	to	PART
ftr-357	183	22	collect	collect	VERB
ftr-357	183	23	more	more	ADJ
ftr-357	183	24	tax	tax	NOUN
ftr-357	183	25	documents	document	NOUN
ftr-357	183	26	electronically	electronically	ADV
ftr-357	183	27	and	and	CCONJ
ftr-357	183	28	reduce	reduce	VERB
ftr-357	183	29	the	the	DET
ftr-357	183	30	costs	cost	NOUN
ftr-357	183	31	associated	associate	VERB
ftr-357	183	32	with	with	ADP
ftr-357	183	33	the	the	DET
ftr-357	183	34	inefficiencies	inefficiency	NOUN
ftr-357	183	35	of	of	ADP
ftr-357	183	36	paper	paper	NOUN
ftr-357	183	37	documents	document	NOUN
ftr-357	183	38	and	and	CCONJ
ftr-357	183	39	manual	manual	ADJ
ftr-357	183	40	processing	processing	NOUN
ftr-357	183	41	,	,	PUNCT
ftr-357	183	42	while	while	SCONJ
ftr-357	183	43	enhancing	enhance	VERB
ftr-357	183	44	customer	customer	NOUN
ftr-357	183	45	service	service	NOUN
ftr-357	183	46	and	and	CCONJ
ftr-357	183	47	increasing	increase	VERB
ftr-357	183	48	availability	availability	NOUN
ftr-357	183	49	of	of	ADP
ftr-357	183	50	taxpayer	taxpayer	NOUN
ftr-357	183	51	information	information	NOUN
ftr-357	183	52	.	.	PUNCT
ftr-357	184	1	internet	internet	NOUN
ftr-357	184	2	-	-	PUNCT
ftr-357	184	3	based	base	VERB
ftr-357	184	4	filing	filing	NOUN
ftr-357	184	5	directly	directly	ADV
ftr-357	184	6	supports	support	VERB
ftr-357	184	7	the	the	DET
ftr-357	184	8	goal	goal	NOUN
ftr-357	184	9	of	of	ADP
ftr-357	184	10	revolutionizing	revolutionize	VERB
ftr-357	184	11	how	how	SCONJ
ftr-357	184	12	taxpayers	taxpayer	NOUN
ftr-357	184	13	transact	transact	VERB
ftr-357	184	14	and	and	CCONJ
ftr-357	184	15	communicate	communicate	VERB
ftr-357	184	16	with	with	ADP
ftr-357	184	17	the	the	DET
ftr-357	184	18	irs.41	irs.41	NOUN
ftr-357	184	19	35	35	NUM
ftr-357	184	20	.	.	PUNCT
ftr-357	185	1	irc	irc	PROPN
ftr-357	185	2	§	§	PROPN
ftr-357	185	3	6721(a	6721(a	NOUN
ftr-357	185	4	)	)	PUNCT
ftr-357	185	5	.	.	PUNCT
ftr-357	186	1	36	36	NUM
ftr-357	186	2	.	.	PUNCT
ftr-357	186	3	irc	irc	PROPN
ftr-357	186	4	§	§	PROPN
ftr-357	186	5	6721(b	6721(b	NUM
ftr-357	186	6	)	)	PUNCT
ftr-357	186	7	.	.	PUNCT
ftr-357	187	1	for	for	ADP
ftr-357	187	2	example	example	NOUN
ftr-357	187	3	,	,	PUNCT
ftr-357	187	4	if	if	SCONJ
ftr-357	187	5	a	a	DET
ftr-357	187	6	payer	payer	NOUN
ftr-357	187	7	corrects	correct	VERB
ftr-357	187	8	the	the	DET
ftr-357	187	9	error	error	NOUN
ftr-357	187	10	or	or	CCONJ
ftr-357	187	11	omission	omission	NOUN
ftr-357	187	12	within	within	ADP
ftr-357	187	13	thirty	thirty	NUM
ftr-357	187	14	days	day	NOUN
ftr-357	187	15	after	after	ADP
ftr-357	187	16	the	the	DET
ftr-357	187	17	due	due	ADJ
ftr-357	187	18	date	date	NOUN
ftr-357	187	19	,	,	PUNCT
ftr-357	187	20	the	the	DET
ftr-357	187	21	amount	amount	NOUN
ftr-357	187	22	of	of	ADP
ftr-357	187	23	the	the	DET
ftr-357	187	24	penalty	penalty	NOUN
ftr-357	187	25	is	be	AUX
ftr-357	187	26	$	$	SYM
ftr-357	187	27	15	15	NUM
ftr-357	187	28	per	per	ADP
ftr-357	187	29	return	return	NOUN
ftr-357	187	30	,	,	PUNCT
ftr-357	187	31	up	up	ADP
ftr-357	187	32	to	to	ADP
ftr-357	187	33	a	a	DET
ftr-357	187	34	maximum	maximum	NOUN
ftr-357	187	35	of	of	ADP
ftr-357	187	36	$	$	SYM
ftr-357	187	37	75,000	75,000	NUM
ftr-357	187	38	in	in	ADP
ftr-357	187	39	a	a	DET
ftr-357	187	40	calendar	calendar	NOUN
ftr-357	187	41	year	year	NOUN
ftr-357	187	42	.	.	PUNCT
ftr-357	188	1	irc	irc	PROPN
ftr-357	188	2	§	§	PROPN
ftr-357	188	3	6721(b)(1	6721(b)(1	PROPN
ftr-357	188	4	)	)	PUNCT
ftr-357	188	5	.	.	PUNCT
ftr-357	189	1	37	37	NUM
ftr-357	189	2	.	.	PUNCT
ftr-357	189	3	irc	irc	PROPN
ftr-357	189	4	§	§	PROPN
ftr-357	189	5	6721(c	6721(c	NUM
ftr-357	189	6	)	)	PUNCT
ftr-357	189	7	.	.	PUNCT
ftr-357	190	1	38	38	NUM
ftr-357	190	2	.	.	PUNCT
ftr-357	191	1	see	see	VERB
ftr-357	191	2	supra	supra	PROPN
ftr-357	191	3	note	note	PROPN
ftr-357	191	4	2	2	NUM
ftr-357	191	5	.	.	SYM
ftr-357	191	6	39	39	NUM
ftr-357	191	7	.	.	PUNCT
ftr-357	192	1	see	see	VERB
ftr-357	192	2	treasury	treasury	PROPN
ftr-357	192	3	inspector	inspector	NOUN
ftr-357	192	4	gen	gen	PROPN
ftr-357	192	5	.	.	PROPN
ftr-357	192	6	for	for	ADP
ftr-357	192	7	tax	tax	NOUN
ftr-357	192	8	admin	admin	NOUN
ftr-357	192	9	.	.	PROPN
ftr-357	192	10	,	,	PUNCT
ftr-357	192	11	2009	2009	NUM
ftr-357	192	12	-	-	SYM
ftr-357	192	13	20	20	NUM
ftr-357	192	14	-	-	PUNCT
ftr-357	192	15	026	026	NUM
ftr-357	192	16	,	,	PUNCT
ftr-357	192	17	the	the	DET
ftr-357	192	18	internal	internal	ADJ
ftr-357	192	19	revenue	revenue	NOUN
ftr-357	192	20	service	service	NOUN
ftr-357	192	21	deployed	deploy	VERB
ftr-357	192	22	the	the	DET
ftr-357	192	23	modernized	modernized	ADJ
ftr-357	192	24	e	e	NOUN
ftr-357	192	25	-	-	ADJ
ftr-357	192	26	file	file	ADJ
ftr-357	192	27	system	system	NOUN
ftr-357	192	28	with	with	ADP
ftr-357	192	29	known	know	VERB
ftr-357	192	30	security	security	NOUN
ftr-357	192	31	vulnerabilities	vulnerability	NOUN
ftr-357	192	32	,	,	PUNCT
ftr-357	192	33	at	at	ADP
ftr-357	192	34	1	1	NUM
ftr-357	192	35	(	(	PUNCT
ftr-357	192	36	2008	2008	NUM
ftr-357	192	37	)	)	PUNCT
ftr-357	192	38	,	,	PUNCT
ftr-357	192	39	available	available	ADJ
ftr-357	192	40	at	at	ADP
ftr-357	192	41	http://www.treas.gov/tigta/auditreports/	http://www.treas.gov/tigta/auditreports/	PROPN
ftr-357	192	42	2009reports/200920026fr.pdf	2009reports/200920026fr.pdf	PROPN
ftr-357	192	43	.	.	PUNCT
ftr-357	193	1	40	40	NUM
ftr-357	193	2	.	.	PUNCT
ftr-357	194	1	i	i	PRON
ftr-357	194	2	d.	d.	PROPN
ftr-357	194	3	41	41	NUM
ftr-357	194	4	.	.	PUNCT
ftr-357	195	1	i	i	PRON
ftr-357	195	2	d.	d.	PROPN
ftr-357	195	3	356	356	NUM
ftr-357	195	4	florida	florida	PROPN
ftr-357	195	5	tax	tax	NOUN
ftr-357	195	6	review	review	NOUN
ftr-357	195	7	[	[	X
ftr-357	195	8	vol	vol	NOUN
ftr-357	195	9	.	.	PUNCT
ftr-357	196	1	10:5	10:5	NUM
ftr-357	196	2	to	to	PART
ftr-357	196	3	develop	develop	VERB
ftr-357	196	4	,	,	PUNCT
ftr-357	196	5	operate	operate	VERB
ftr-357	196	6	,	,	PUNCT
ftr-357	196	7	and	and	CCONJ
ftr-357	196	8	maintain	maintain	VERB
ftr-357	196	9	the	the	DET
ftr-357	196	10	mef	mef	NOUN
ftr-357	196	11	system	system	NOUN
ftr-357	196	12	,	,	PUNCT
ftr-357	196	13	the	the	DET
ftr-357	196	14	projected	project	VERB
ftr-357	196	15	costs	cost	NOUN
ftr-357	196	16	are	be	AUX
ftr-357	196	17	$	$	SYM
ftr-357	196	18	673	673	NUM
ftr-357	196	19	million.42	million.42	NOUN
ftr-357	196	20	there	there	PRON
ftr-357	196	21	is	be	VERB
ftr-357	196	22	little	little	ADJ
ftr-357	196	23	doubt	doubt	NOUN
ftr-357	196	24	that	that	SCONJ
ftr-357	196	25	the	the	DET
ftr-357	196	26	mef	mef	NOUN
ftr-357	196	27	system	system	NOUN
ftr-357	196	28	constitutes	constitute	VERB
ftr-357	196	29	a	a	DET
ftr-357	196	30	worthwhile	worthwhile	ADJ
ftr-357	196	31	investment	investment	NOUN
ftr-357	196	32	;	;	PUNCT
ftr-357	196	33	however	however	ADV
ftr-357	196	34	,	,	PUNCT
ftr-357	196	35	it	it	PRON
ftr-357	196	36	addresses	address	VERB
ftr-357	196	37	only	only	ADV
ftr-357	196	38	one	one	NUM
ftr-357	196	39	-	-	PUNCT
ftr-357	196	40	half	half	NOUN
ftr-357	196	41	of	of	ADP
ftr-357	196	42	the	the	DET
ftr-357	196	43	information	information	NOUN
ftr-357	196	44	statement	statement	NOUN
ftr-357	196	45	/	/	SYM
ftr-357	196	46	return	return	NOUN
ftr-357	196	47	equation	equation	NOUN
ftr-357	196	48	,	,	PUNCT
ftr-357	196	49	leaving	leave	VERB
ftr-357	196	50	untouched	untouched	ADV
ftr-357	196	51	the	the	DET
ftr-357	196	52	part	part	NOUN
ftr-357	196	53	that	that	PRON
ftr-357	196	54	pertains	pertain	VERB
ftr-357	196	55	to	to	ADP
ftr-357	196	56	the	the	DET
ftr-357	196	57	issuance	issuance	NOUN
ftr-357	196	58	of	of	ADP
ftr-357	196	59	paper	paper	NOUN
ftr-357	196	60	information	information	NOUN
ftr-357	196	61	statements.43	statements.43	ADP
ftr-357	196	62	additional	additional	ADJ
ftr-357	196	63	dollars	dollar	NOUN
ftr-357	196	64	should	should	AUX
ftr-357	196	65	clearly	clearly	ADV
ftr-357	196	66	be	be	AUX
ftr-357	196	67	devoted	devote	VERB
ftr-357	196	68	to	to	PART
ftr-357	196	69	develop	develop	VERB
ftr-357	196	70	the	the	DET
ftr-357	196	71	mef	mef	NOUN
ftr-357	196	72	system	system	NOUN
ftr-357	196	73	not	not	PART
ftr-357	196	74	only	only	ADV
ftr-357	196	75	to	to	PART
ftr-357	196	76	accept	accept	VERB
ftr-357	196	77	and	and	CCONJ
ftr-357	196	78	store	store	VERB
ftr-357	196	79	information	information	NOUN
ftr-357	196	80	returns	return	NOUN
ftr-357	196	81	but	but	CCONJ
ftr-357	196	82	also	also	ADV
ftr-357	196	83	to	to	PART
ftr-357	196	84	use	use	VERB
ftr-357	196	85	similar	similar	ADJ
ftr-357	196	86	technology	technology	NOUN
ftr-357	196	87	to	to	PART
ftr-357	196	88	allow	allow	VERB
ftr-357	196	89	taxpayers	taxpayer	NOUN
ftr-357	196	90	access	access	NOUN
ftr-357	196	91	to	to	ADP
ftr-357	196	92	this	this	DET
ftr-357	196	93	stored	store	VERB
ftr-357	196	94	data	datum	NOUN
ftr-357	196	95	.	.	PUNCT
ftr-357	197	1	enabling	enable	VERB
ftr-357	197	2	taxpayers	taxpayer	NOUN
ftr-357	197	3	to	to	PART
ftr-357	197	4	gain	gain	VERB
ftr-357	197	5	access	access	NOUN
ftr-357	197	6	to	to	ADP
ftr-357	197	7	this	this	DET
ftr-357	197	8	stored	store	VERB
ftr-357	197	9	data	datum	NOUN
ftr-357	197	10	would	would	AUX
ftr-357	197	11	obliterate	obliterate	VERB
ftr-357	197	12	the	the	DET
ftr-357	197	13	need	need	NOUN
ftr-357	197	14	for	for	SCONJ
ftr-357	197	15	third	third	ADJ
ftr-357	197	16	parties	party	NOUN
ftr-357	197	17	to	to	PART
ftr-357	197	18	issue	issue	VERB
ftr-357	197	19	paper	paper	NOUN
ftr-357	197	20	tax	tax	NOUN
ftr-357	197	21	information	information	NOUN
ftr-357	197	22	statements	statement	NOUN
ftr-357	197	23	.	.	PUNCT
ftr-357	198	1	in	in	ADP
ftr-357	198	2	the	the	DET
ftr-357	198	3	next	next	ADJ
ftr-357	198	4	part	part	NOUN
ftr-357	198	5	,	,	PUNCT
ftr-357	198	6	this	this	DET
ftr-357	198	7	analysis	analysis	NOUN
ftr-357	198	8	documents	document	NOUN
ftr-357	198	9	how	how	SCONJ
ftr-357	198	10	existing	exist	VERB
ftr-357	198	11	technology	technology	NOUN
ftr-357	198	12	provides	provide	VERB
ftr-357	198	13	a	a	DET
ftr-357	198	14	sufficient	sufficient	ADJ
ftr-357	198	15	platform	platform	NOUN
ftr-357	198	16	to	to	PART
ftr-357	198	17	phase	phase	VERB
ftr-357	198	18	out	out	ADP
ftr-357	198	19	the	the	DET
ftr-357	198	20	issuance	issuance	NOUN
ftr-357	198	21	of	of	ADP
ftr-357	198	22	tax	tax	NOUN
ftr-357	198	23	information	information	NOUN
ftr-357	198	24	statements	statement	NOUN
ftr-357	198	25	in	in	ADP
ftr-357	198	26	a	a	DET
ftr-357	198	27	paper	paper	NOUN
ftr-357	198	28	medium	medium	NOUN
ftr-357	198	29	.	.	PUNCT
ftr-357	198	30	iii	iii	X
ftr-357	198	31	.	.	PUNCT
ftr-357	198	32	technology	technology	NOUN
ftr-357	198	33	gradually	gradually	ADV
ftr-357	198	34	eclipsing	eclipse	VERB
ftr-357	198	35	need	need	NOUN
ftr-357	198	36	for	for	ADP
ftr-357	198	37	paper	paper	NOUN
ftr-357	198	38	information	information	NOUN
ftr-357	198	39	statement	statement	NOUN
ftr-357	198	40	issuance	issuance	NOUN
ftr-357	198	41	over	over	ADP
ftr-357	198	42	the	the	DET
ftr-357	198	43	last	last	ADJ
ftr-357	198	44	several	several	ADJ
ftr-357	198	45	decades	decade	NOUN
ftr-357	198	46	,	,	PUNCT
ftr-357	198	47	massive	massive	ADJ
ftr-357	198	48	strides	stride	NOUN
ftr-357	198	49	have	have	AUX
ftr-357	198	50	been	be	AUX
ftr-357	198	51	made	make	VERB
ftr-357	198	52	in	in	ADP
ftr-357	198	53	the	the	DET
ftr-357	198	54	field	field	NOUN
ftr-357	198	55	of	of	ADP
ftr-357	198	56	technology	technology	NOUN
ftr-357	198	57	.	.	PUNCT
ftr-357	199	1	compared	compare	VERB
ftr-357	199	2	to	to	ADP
ftr-357	199	3	their	their	PRON
ftr-357	199	4	predecessors	predecessor	NOUN
ftr-357	199	5	of	of	ADP
ftr-357	199	6	only	only	ADV
ftr-357	199	7	a	a	DET
ftr-357	199	8	generation	generation	NOUN
ftr-357	199	9	ago	ago	ADV
ftr-357	199	10	,	,	PUNCT
ftr-357	199	11	computers	computer	NOUN
ftr-357	199	12	can	can	AUX
ftr-357	199	13	operate	operate	VERB
ftr-357	199	14	at	at	ADP
ftr-357	199	15	much	much	ADV
ftr-357	199	16	faster	fast	ADJ
ftr-357	199	17	speeds	speed	NOUN
ftr-357	199	18	and	and	CCONJ
ftr-357	199	19	store	store	VERB
ftr-357	199	20	much	much	ADV
ftr-357	199	21	more	more	ADJ
ftr-357	199	22	information	information	NOUN
ftr-357	199	23	on	on	ADP
ftr-357	199	24	their	their	PRON
ftr-357	199	25	hard	hard	ADJ
ftr-357	199	26	drives	drive	NOUN
ftr-357	199	27	.	.	PUNCT
ftr-357	200	1	indeed	indeed	ADV
ftr-357	200	2	,	,	PUNCT
ftr-357	200	3	a	a	DET
ftr-357	200	4	contemporary	contemporary	ADJ
ftr-357	200	5	computer	computer	NOUN
ftr-357	200	6	can	can	AUX
ftr-357	200	7	now	now	ADV
ftr-357	200	8	complete	complete	VERB
ftr-357	200	9	in	in	ADP
ftr-357	200	10	a	a	DET
ftr-357	200	11	matter	matter	NOUN
ftr-357	200	12	of	of	ADP
ftr-357	200	13	split	split	ADJ
ftr-357	200	14	seconds	second	NOUN
ftr-357	200	15	a	a	DET
ftr-357	200	16	process	process	NOUN
ftr-357	200	17	that	that	PRON
ftr-357	200	18	may	may	AUX
ftr-357	200	19	have	have	AUX
ftr-357	200	20	taken	take	VERB
ftr-357	200	21	several	several	ADJ
ftr-357	200	22	minutes	minute	NOUN
ftr-357	200	23	a	a	DET
ftr-357	200	24	decade	decade	NOUN
ftr-357	200	25	ago.44	ago.44	NOUN
ftr-357	200	26	along	along	ADV
ftr-357	200	27	with	with	ADP
ftr-357	200	28	a	a	DET
ftr-357	200	29	car	car	NOUN
ftr-357	200	30	and	and	CCONJ
ftr-357	200	31	a	a	DET
ftr-357	200	32	telephone	telephone	NOUN
ftr-357	200	33	,	,	PUNCT
ftr-357	200	34	a	a	DET
ftr-357	200	35	personal	personal	ADJ
ftr-357	200	36	computer	computer	NOUN
ftr-357	200	37	has	have	AUX
ftr-357	200	38	become	become	VERB
ftr-357	200	39	one	one	NUM
ftr-357	200	40	of	of	ADP
ftr-357	200	41	the	the	DET
ftr-357	200	42	most	most	ADV
ftr-357	200	43	important	important	ADJ
ftr-357	200	44	durable	durable	ADJ
ftr-357	200	45	items	item	NOUN
ftr-357	200	46	found	find	VERB
ftr-357	200	47	in	in	ADP
ftr-357	200	48	the	the	DET
ftr-357	200	49	average	average	ADJ
ftr-357	200	50	person	person	NOUN
ftr-357	200	51	’s	’s	PART
ftr-357	200	52	home	home	NOUN
ftr-357	200	53	.	.	PUNCT
ftr-357	201	1	42	42	NUM
ftr-357	201	2	.	.	PUNCT
ftr-357	202	1	i	i	PRON
ftr-357	202	2	d.	d.	PROPN
ftr-357	202	3	43	43	NUM
ftr-357	202	4	.	.	PUNCT
ftr-357	203	1	through	through	ADP
ftr-357	203	2	its	its	PRON
ftr-357	203	3	electronic	electronic	ADJ
ftr-357	203	4	tax	tax	NOUN
ftr-357	203	5	administration	administration	PROPN
ftr-357	203	6	advisory	advisory	PROPN
ftr-357	203	7	committee	committee	NOUN
ftr-357	203	8	,	,	PUNCT
ftr-357	203	9	the	the	DET
ftr-357	203	10	irs	irs	PROPN
ftr-357	203	11	seems	seem	VERB
ftr-357	203	12	to	to	PART
ftr-357	203	13	be	be	AUX
ftr-357	203	14	exploring	explore	VERB
ftr-357	203	15	ways	way	NOUN
ftr-357	203	16	to	to	PART
ftr-357	203	17	expand	expand	VERB
ftr-357	203	18	the	the	DET
ftr-357	203	19	use	use	NOUN
ftr-357	203	20	of	of	ADP
ftr-357	203	21	computer	computer	NOUN
ftr-357	203	22	applications	application	NOUN
ftr-357	203	23	to	to	ADP
ftr-357	203	24	the	the	DET
ftr-357	203	25	tax	tax	NOUN
ftr-357	203	26	filing	filing	NOUN
ftr-357	203	27	process	process	NOUN
ftr-357	203	28	.	.	PUNCT
ftr-357	204	1	nevertheless	nevertheless	ADV
ftr-357	204	2	,	,	PUNCT
ftr-357	204	3	there	there	PRON
ftr-357	204	4	are	be	VERB
ftr-357	204	5	apparently	apparently	ADV
ftr-357	204	6	no	no	DET
ftr-357	204	7	plans	plan	NOUN
ftr-357	204	8	to	to	PART
ftr-357	204	9	make	make	VERB
ftr-357	204	10	tax	tax	NOUN
ftr-357	204	11	data	datum	NOUN
ftr-357	204	12	available	available	ADJ
ftr-357	204	13	to	to	ADP
ftr-357	204	14	taxpayers	taxpayer	NOUN
ftr-357	204	15	electronically	electronically	ADV
ftr-357	204	16	such	such	ADJ
ftr-357	204	17	that	that	SCONJ
ftr-357	204	18	they	they	PRON
ftr-357	204	19	could	could	AUX
ftr-357	204	20	complete	complete	VERB
ftr-357	204	21	the	the	DET
ftr-357	204	22	submission	submission	NOUN
ftr-357	204	23	of	of	ADP
ftr-357	204	24	their	their	PRON
ftr-357	204	25	tax	tax	NOUN
ftr-357	204	26	returns	return	NOUN
ftr-357	204	27	on	on	ADP
ftr-357	204	28	a	a	DET
ftr-357	204	29	timely	timely	ADJ
ftr-357	204	30	basis	basis	NOUN
ftr-357	204	31	.	.	PUNCT
ftr-357	205	1	irs	irs	PROPN
ftr-357	205	2	publ’n	publ’n	NOUN
ftr-357	205	3	3415	3415	NUM
ftr-357	205	4	,	,	PUNCT
ftr-357	205	5	elec	elec	PROPN
ftr-357	205	6	.	.	PUNCT
ftr-357	205	7	tax	tax	PROPN
ftr-357	205	8	admin	admin	PROPN
ftr-357	205	9	.	.	PUNCT
ftr-357	206	1	advisory	advisory	ADJ
ftr-357	206	2	comm	comm	NOUN
ftr-357	206	3	.	.	PUNCT
ftr-357	207	1	,	,	PUNCT
ftr-357	207	2	annual	annual	ADJ
ftr-357	207	3	report	report	NOUN
ftr-357	207	4	to	to	ADP
ftr-357	207	5	congress	congress	PROPN
ftr-357	207	6	(	(	PUNCT
ftr-357	207	7	2010	2010	NUM
ftr-357	207	8	)	)	PUNCT
ftr-357	207	9	,	,	PUNCT
ftr-357	207	10	available	available	ADJ
ftr-357	207	11	at	at	ADP
ftr-357	207	12	http://www.irs.gov/pub/irspdf/p3415.pdf	http://www.irs.gov/pub/irspdf/p3415.pdf	PROPN
ftr-357	207	13	.	.	PUNCT
ftr-357	208	1	on	on	ADP
ftr-357	208	2	at	at	ADV
ftr-357	208	3	least	least	ADV
ftr-357	208	4	one	one	NUM
ftr-357	208	5	occasion	occasion	NOUN
ftr-357	208	6	,	,	PUNCT
ftr-357	208	7	however	however	ADV
ftr-357	208	8	,	,	PUNCT
ftr-357	208	9	the	the	DET
ftr-357	208	10	irs	irs	PROPN
ftr-357	208	11	did	do	AUX
ftr-357	208	12	consider	consider	VERB
ftr-357	208	13	providing	provide	VERB
ftr-357	208	14	taxpayers	taxpayer	NOUN
ftr-357	208	15	with	with	ADP
ftr-357	208	16	access	access	NOUN
ftr-357	208	17	to	to	ADP
ftr-357	208	18	collected	collect	VERB
ftr-357	208	19	tax	tax	NOUN
ftr-357	208	20	data	datum	NOUN
ftr-357	208	21	,	,	PUNCT
ftr-357	208	22	but	but	CCONJ
ftr-357	208	23	this	this	DET
ftr-357	208	24	effort	effort	NOUN
ftr-357	208	25	was	be	AUX
ftr-357	208	26	subsequently	subsequently	ADV
ftr-357	208	27	abandoned	abandon	VERB
ftr-357	208	28	.	.	PUNCT
ftr-357	209	1	see	see	VERB
ftr-357	209	2	treasury	treasury	PROPN
ftr-357	209	3	inspector	inspector	NOUN
ftr-357	209	4	gen	gen	PROPN
ftr-357	209	5	.	.	PROPN
ftr-357	209	6	for	for	ADP
ftr-357	209	7	tax	tax	NOUN
ftr-357	209	8	admin	admin	NOUN
ftr-357	209	9	.	.	PROPN
ftr-357	209	10	,	,	PUNCT
ftr-357	209	11	2009	2009	NUM
ftr-357	209	12	-	-	SYM
ftr-357	209	13	20	20	NUM
ftr-357	209	14	-	-	PUNCT
ftr-357	209	15	102	102	NUM
ftr-357	209	16	,	,	PUNCT
ftr-357	209	17	changing	change	VERB
ftr-357	209	18	strategies	strategy	NOUN
ftr-357	209	19	led	lead	VERB
ftr-357	209	20	to	to	ADP
ftr-357	209	21	the	the	DET
ftr-357	209	22	termination	termination	NOUN
ftr-357	209	23	of	of	ADP
ftr-357	209	24	the	the	DET
ftr-357	209	25	my	my	PRON
ftr-357	209	26	irs	irs	PROPN
ftr-357	209	27	account	account	NOUN
ftr-357	209	28	project	project	NOUN
ftr-357	209	29	(	(	PUNCT
ftr-357	209	30	2009	2009	NUM
ftr-357	209	31	)	)	PUNCT
ftr-357	209	32	,	,	PUNCT
ftr-357	209	33	available	available	ADJ
ftr-357	209	34	at	at	ADP
ftr-357	209	35	http://www.treas.gov/tigta/auditreports/2009reports/200920102fr.pdf	http://www.treas.gov/tigta/auditreports/2009reports/200920102fr.pdf	PROPN
ftr-357	209	36	(	(	PUNCT
ftr-357	209	37	“	"	PUNCT
ftr-357	209	38	the	the	DET
ftr-357	209	39	intent	intent	NOUN
ftr-357	209	40	of	of	ADP
ftr-357	209	41	the	the	DET
ftr-357	209	42	project	project	NOUN
ftr-357	209	43	was	be	AUX
ftr-357	209	44	to	to	PART
ftr-357	209	45	develop	develop	VERB
ftr-357	209	46	a	a	DET
ftr-357	209	47	project	project	NOUN
ftr-357	209	48	that	that	PRON
ftr-357	209	49	would	would	AUX
ftr-357	209	50	provide	provide	VERB
ftr-357	209	51	taxpayers	taxpayer	NOUN
ftr-357	209	52	a	a	DET
ftr-357	209	53	means	means	NOUN
ftr-357	209	54	to	to	PART
ftr-357	209	55	securely	securely	ADV
ftr-357	209	56	view	view	VERB
ftr-357	209	57	their	their	PRON
ftr-357	209	58	tax	tax	NOUN
ftr-357	209	59	account	account	NOUN
ftr-357	209	60	and	and	CCONJ
ftr-357	209	61	return	return	VERB
ftr-357	209	62	information	information	NOUN
ftr-357	209	63	online	online	ADV
ftr-357	209	64	,	,	PUNCT
ftr-357	209	65	as	as	ADV
ftr-357	209	66	well	well	ADV
ftr-357	209	67	as	as	ADP
ftr-357	209	68	provide	provide	VERB
ftr-357	209	69	tools	tool	NOUN
ftr-357	209	70	for	for	ADP
ftr-357	209	71	self	self	NOUN
ftr-357	209	72	-	-	PUNCT
ftr-357	209	73	service	service	NOUN
ftr-357	209	74	assistance	assistance	NOUN
ftr-357	209	75	.	.	PUNCT
ftr-357	209	76	”	"	PUNCT
ftr-357	209	77	)	)	PUNCT
ftr-357	209	78	.	.	PUNCT
ftr-357	210	1	44	44	NUM
ftr-357	210	2	.	.	PUNCT
ftr-357	211	1	see	see	VERB
ftr-357	211	2	,	,	PUNCT
ftr-357	211	3	e.g.	e.g.	ADV
ftr-357	211	4	,	,	PUNCT
ftr-357	211	5	gordon	gordon	PROPN
ftr-357	211	6	moore	moore	PROPN
ftr-357	211	7	,	,	PUNCT
ftr-357	211	8	cramming	cram	VERB
ftr-357	211	9	more	more	ADJ
ftr-357	211	10	components	component	NOUN
ftr-357	211	11	onto	onto	ADP
ftr-357	211	12	integrated	integrated	ADJ
ftr-357	211	13	circuits	circuit	NOUN
ftr-357	211	14	,	,	PUNCT
ftr-357	211	15	38	38	NUM
ftr-357	211	16	electronics	electronic	NOUN
ftr-357	211	17	8	8	NUM
ftr-357	211	18	(	(	PUNCT
ftr-357	211	19	1965	1965	NUM
ftr-357	211	20	)	)	PUNCT
ftr-357	211	21	(	(	PUNCT
ftr-357	211	22	“	"	PUNCT
ftr-357	211	23	the	the	DET
ftr-357	211	24	complexity	complexity	NOUN
ftr-357	211	25	for	for	ADP
ftr-357	211	26	minimum	minimum	NOUN
ftr-357	211	27	component	component	NOUN
ftr-357	211	28	costs	cost	NOUN
ftr-357	211	29	has	have	AUX
ftr-357	211	30	increased	increase	VERB
ftr-357	211	31	at	at	ADP
ftr-357	211	32	a	a	DET
ftr-357	211	33	rate	rate	NOUN
ftr-357	211	34	of	of	ADP
ftr-357	211	35	roughly	roughly	ADV
ftr-357	211	36	a	a	DET
ftr-357	211	37	factor	factor	NOUN
ftr-357	211	38	of	of	ADP
ftr-357	211	39	two	two	NUM
ftr-357	211	40	per	per	ADP
ftr-357	211	41	year	year	NOUN
ftr-357	211	42	.	.	PUNCT
ftr-357	211	43	”	"	PUNCT
ftr-357	211	44	)	)	PUNCT
ftr-357	211	45	.	.	PUNCT
ftr-357	212	1	2010	2010	NUM
ftr-357	212	2	]	]	PUNCT
ftr-357	212	3	phase	phase	NOUN
ftr-357	212	4	-	-	PUNCT
ftr-357	212	5	out	out	NOUN
ftr-357	212	6	of	of	ADP
ftr-357	212	7	paper	paper	NOUN
ftr-357	212	8	tax	tax	NOUN
ftr-357	212	9	information	information	NOUN
ftr-357	212	10	statements	statement	VERB
ftr-357	212	11	357	357	NUM
ftr-357	212	12	corresponding	correspond	VERB
ftr-357	212	13	to	to	ADP
ftr-357	212	14	these	these	DET
ftr-357	212	15	massive	massive	ADJ
ftr-357	212	16	strides	stride	NOUN
ftr-357	212	17	in	in	ADP
ftr-357	212	18	the	the	DET
ftr-357	212	19	technology	technology	NOUN
ftr-357	212	20	field	field	NOUN
ftr-357	212	21	has	have	AUX
ftr-357	212	22	been	be	AUX
ftr-357	212	23	the	the	DET
ftr-357	212	24	spiraling	spiral	VERB
ftr-357	212	25	popularity	popularity	NOUN
ftr-357	212	26	of	of	ADP
ftr-357	212	27	internet	internet	NOUN
ftr-357	212	28	usage	usage	NOUN
ftr-357	212	29	.	.	PUNCT
ftr-357	213	1	although	although	SCONJ
ftr-357	213	2	the	the	DET
ftr-357	213	3	internet	internet	NOUN
ftr-357	213	4	celebrates	celebrate	VERB
ftr-357	213	5	no	no	DET
ftr-357	213	6	exact	exact	ADJ
ftr-357	213	7	birth	birth	NOUN
ftr-357	213	8	date	date	NOUN
ftr-357	213	9	,	,	PUNCT
ftr-357	213	10	in	in	ADP
ftr-357	213	11	1969	1969	NUM
ftr-357	213	12	the	the	DET
ftr-357	213	13	u.s	u.s	PROPN
ftr-357	213	14	.	.	PROPN
ftr-357	213	15	department	department	PROPN
ftr-357	213	16	of	of	ADP
ftr-357	213	17	defense	defense	PROPN
ftr-357	213	18	developed	develop	VERB
ftr-357	213	19	a	a	DET
ftr-357	213	20	small	small	ADJ
ftr-357	213	21	network	network	NOUN
ftr-357	213	22	of	of	ADP
ftr-357	213	23	computers	computer	NOUN
ftr-357	213	24	that	that	PRON
ftr-357	213	25	could	could	AUX
ftr-357	213	26	communicate	communicate	VERB
ftr-357	213	27	with	with	ADP
ftr-357	213	28	each	each	DET
ftr-357	213	29	other	other	ADJ
ftr-357	213	30	in	in	ADP
ftr-357	213	31	the	the	DET
ftr-357	213	32	case	case	NOUN
ftr-357	213	33	of	of	ADP
ftr-357	213	34	an	an	DET
ftr-357	213	35	emergency.45	emergency.45	NOUN
ftr-357	213	36	this	this	DET
ftr-357	213	37	intercomputer	intercomputer	ADJ
ftr-357	213	38	communication	communication	NOUN
ftr-357	213	39	ultimately	ultimately	ADV
ftr-357	213	40	led	lead	VERB
ftr-357	213	41	to	to	ADP
ftr-357	213	42	the	the	DET
ftr-357	213	43	genesis	genesis	NOUN
ftr-357	213	44	of	of	ADP
ftr-357	213	45	the	the	DET
ftr-357	213	46	internet.46	internet.46	PROPN
ftr-357	213	47	initially	initially	ADV
ftr-357	213	48	,	,	PUNCT
ftr-357	213	49	the	the	DET
ftr-357	213	50	development	development	NOUN
ftr-357	213	51	of	of	ADP
ftr-357	213	52	the	the	DET
ftr-357	213	53	internet	internet	NOUN
ftr-357	213	54	proceeded	proceed	VERB
ftr-357	213	55	slowly	slowly	ADV
ftr-357	213	56	as	as	ADP
ftr-357	213	57	standards	standard	NOUN
ftr-357	213	58	developed	develop	VERB
ftr-357	213	59	in	in	ADP
ftr-357	213	60	message	message	NOUN
ftr-357	213	61	formats.47	formats.47	PROPN
ftr-357	213	62	by	by	ADP
ftr-357	213	63	the	the	DET
ftr-357	213	64	early	early	ADJ
ftr-357	213	65	1990s	1990	NOUN
ftr-357	213	66	,	,	PUNCT
ftr-357	213	67	once	once	SCONJ
ftr-357	213	68	these	these	DET
ftr-357	213	69	standards	standard	NOUN
ftr-357	213	70	were	be	AUX
ftr-357	213	71	developed	develop	VERB
ftr-357	213	72	,	,	PUNCT
ftr-357	213	73	internet	internet	NOUN
ftr-357	213	74	usage	usage	NOUN
ftr-357	213	75	grew	grow	VERB
ftr-357	213	76	at	at	ADP
ftr-357	213	77	lightning	lightning	NOUN
ftr-357	213	78	speeds.48	speeds.48	PROPN
ftr-357	213	79	today	today	NOUN
ftr-357	213	80	,	,	PUNCT
ftr-357	213	81	its	its	PRON
ftr-357	213	82	usage	usage	NOUN
ftr-357	213	83	has	have	AUX
ftr-357	213	84	become	become	VERB
ftr-357	213	85	a	a	DET
ftr-357	213	86	staple	staple	NOUN
ftr-357	213	87	of	of	ADP
ftr-357	213	88	american	american	ADJ
ftr-357	213	89	culture.49	culture.49	PROPN
ftr-357	213	90	people	people	NOUN
ftr-357	213	91	constantly	constantly	ADV
ftr-357	213	92	turn	turn	VERB
ftr-357	213	93	to	to	ADP
ftr-357	213	94	it	it	PRON
ftr-357	213	95	for	for	ADP
ftr-357	213	96	information	information	NOUN
ftr-357	213	97	and	and	CCONJ
ftr-357	213	98	to	to	PART
ftr-357	213	99	communicate	communicate	VERB
ftr-357	213	100	.	.	PUNCT
ftr-357	214	1	simply	simply	ADV
ftr-357	214	2	put	put	VERB
ftr-357	214	3	,	,	PUNCT
ftr-357	214	4	its	its	PRON
ftr-357	214	5	presence	presence	NOUN
ftr-357	214	6	has	have	AUX
ftr-357	214	7	single	single	ADV
ftr-357	214	8	-	-	PUNCT
ftr-357	214	9	handedly	handedly	ADV
ftr-357	214	10	reshaped	reshape	VERB
ftr-357	214	11	how	how	SCONJ
ftr-357	214	12	people	people	NOUN
ftr-357	214	13	conduct	conduct	VERB
ftr-357	214	14	their	their	PRON
ftr-357	214	15	businesses	business	NOUN
ftr-357	214	16	and	and	CCONJ
ftr-357	214	17	orchestrate	orchestrate	VERB
ftr-357	214	18	their	their	PRON
ftr-357	214	19	personal	personal	ADJ
ftr-357	214	20	lives	life	NOUN
ftr-357	214	21	.	.	PUNCT
ftr-357	215	1	the	the	DET
ftr-357	215	2	impact	impact	NOUN
ftr-357	215	3	of	of	ADP
ftr-357	215	4	technology	technology	NOUN
ftr-357	215	5	and	and	CCONJ
ftr-357	215	6	the	the	DET
ftr-357	215	7	power	power	NOUN
ftr-357	215	8	of	of	ADP
ftr-357	215	9	the	the	DET
ftr-357	215	10	internet	internet	NOUN
ftr-357	215	11	can	can	AUX
ftr-357	215	12	be	be	AUX
ftr-357	215	13	readily	readily	ADV
ftr-357	215	14	seen	see	VERB
ftr-357	215	15	and	and	CCONJ
ftr-357	215	16	felt	feel	VERB
ftr-357	215	17	in	in	ADP
ftr-357	215	18	the	the	DET
ftr-357	215	19	sphere	sphere	NOUN
ftr-357	215	20	of	of	ADP
ftr-357	215	21	tax	tax	NOUN
ftr-357	215	22	administration	administration	NOUN
ftr-357	215	23	.	.	PUNCT
ftr-357	216	1	most	most	ADV
ftr-357	216	2	significantly	significantly	ADV
ftr-357	216	3	,	,	PUNCT
ftr-357	216	4	taxpayers	taxpayer	NOUN
ftr-357	216	5	consider	consider	VERB
ftr-357	216	6	computers	computer	NOUN
ftr-357	216	7	central	central	ADJ
ftr-357	216	8	to	to	ADP
ftr-357	216	9	the	the	DET
ftr-357	216	10	tax	tax	NOUN
ftr-357	216	11	return	return	NOUN
ftr-357	216	12	preparation	preparation	NOUN
ftr-357	216	13	and	and	CCONJ
ftr-357	216	14	filing	filing	NOUN
ftr-357	216	15	processes	process	NOUN
ftr-357	216	16	.	.	PUNCT
ftr-357	217	1	and	and	CCONJ
ftr-357	217	2	this	this	PRON
ftr-357	217	3	is	be	AUX
ftr-357	217	4	for	for	ADP
ftr-357	217	5	good	good	ADJ
ftr-357	217	6	reason	reason	NOUN
ftr-357	217	7	.	.	PUNCT
ftr-357	218	1	by	by	ADP
ftr-357	218	2	2008	2008	NUM
ftr-357	218	3	,	,	PUNCT
ftr-357	218	4	over	over	ADP
ftr-357	218	5	80	80	NUM
ftr-357	218	6	%	%	NOUN
ftr-357	218	7	of	of	ADP
ftr-357	218	8	households	household	NOUN
ftr-357	218	9	possessed	possess	VERB
ftr-357	218	10	a	a	DET
ftr-357	218	11	personal	personal	ADJ
ftr-357	218	12	computer.50	computer.50	NOUN
ftr-357	218	13	many	many	ADJ
ftr-357	218	14	taxpayers	taxpayer	NOUN
ftr-357	218	15	use	use	VERB
ftr-357	218	16	their	their	PRON
ftr-357	218	17	personal	personal	ADJ
ftr-357	218	18	computers	computer	NOUN
ftr-357	218	19	to	to	PART
ftr-357	218	20	prepare	prepare	VERB
ftr-357	218	21	their	their	PRON
ftr-357	218	22	own	own	ADJ
ftr-357	218	23	tax	tax	NOUN
ftr-357	218	24	returns	return	NOUN
ftr-357	218	25	using	use	VERB
ftr-357	218	26	tax	tax	NOUN
ftr-357	218	27	return	return	NOUN
ftr-357	218	28	preparation	preparation	NOUN
ftr-357	218	29	software51	software51	NOUN
ftr-357	218	30	and	and	CCONJ
ftr-357	218	31	to	to	PART
ftr-357	218	32	submit	submit	VERB
ftr-357	218	33	their	their	PRON
ftr-357	218	34	returns	return	NOUN
ftr-357	218	35	electronically.52	electronically.52	ADJ
ftr-357	218	36	when	when	SCONJ
ftr-357	218	37	taxpayers	taxpayer	NOUN
ftr-357	218	38	turn	turn	VERB
ftr-357	218	39	to	to	ADP
ftr-357	218	40	professionals	professional	NOUN
ftr-357	218	41	to	to	PART
ftr-357	218	42	prepare	prepare	VERB
ftr-357	218	43	their	their	PRON
ftr-357	218	44	returns	return	NOUN
ftr-357	218	45	,	,	PUNCT
ftr-357	218	46	in	in	ADP
ftr-357	218	47	the	the	DET
ftr-357	218	48	vast	vast	ADJ
ftr-357	218	49	majority	majority	NOUN
ftr-357	218	50	of	of	ADP
ftr-357	218	51	cases	case	NOUN
ftr-357	218	52	,	,	PUNCT
ftr-357	218	53	these	these	DET
ftr-357	218	54	professionals	professional	NOUN
ftr-357	218	55	likewise	likewise	ADV
ftr-357	218	56	use	use	VERB
ftr-357	218	57	tax	tax	NOUN
ftr-357	218	58	preparation	preparation	NOUN
ftr-357	218	59	software	software	NOUN
ftr-357	218	60	and	and	CCONJ
ftr-357	218	61	submit	submit	VERB
ftr-357	218	62	the	the	DET
ftr-357	218	63	prepared	prepared	ADJ
ftr-357	218	64	tax	tax	NOUN
ftr-357	218	65	returns	return	NOUN
ftr-357	218	66	electronically.53	electronically.53	VERB
ftr-357	218	67	45	45	NUM
ftr-357	218	68	.	.	PUNCT
ftr-357	219	1	see	see	VERB
ftr-357	219	2	generally	generally	ADV
ftr-357	219	3	janet	janet	PROPN
ftr-357	219	4	abbate	abbate	PROPN
ftr-357	219	5	,	,	PUNCT
ftr-357	219	6	inventing	invent	VERB
ftr-357	219	7	the	the	DET
ftr-357	219	8	internet	internet	NOUN
ftr-357	219	9	(	(	PUNCT
ftr-357	219	10	1999	1999	NUM
ftr-357	219	11	)	)	PUNCT
ftr-357	219	12	.	.	PUNCT
ftr-357	220	1	46	46	NUM
ftr-357	220	2	.	.	PUNCT
ftr-357	221	1	i	i	PRON
ftr-357	221	2	d.	d.	PROPN
ftr-357	221	3	ch	ch	PROPN
ftr-357	221	4	.	.	PROPN
ftr-357	222	1	1	1	NUM
ftr-357	222	2	.	.	X
ftr-357	223	1	47	47	NUM
ftr-357	223	2	.	.	PUNCT
ftr-357	224	1	i	i	PRON
ftr-357	224	2	d.	d.	PROPN
ftr-357	224	3	ch	ch	PROPN
ftr-357	224	4	.	.	PROPN
ftr-357	225	1	5	5	NUM
ftr-357	225	2	.	.	X
ftr-357	225	3	48	48	NUM
ftr-357	225	4	.	.	PUNCT
ftr-357	226	1	i	i	PRON
ftr-357	226	2	d.	d.	PROPN
ftr-357	226	3	ch	ch	PROPN
ftr-357	226	4	.	.	PROPN
ftr-357	227	1	6	6	NUM
ftr-357	227	2	.	.	NUM
ftr-357	227	3	49	49	NUM
ftr-357	227	4	.	.	PUNCT
ftr-357	228	1	wade	wade	PROPN
ftr-357	228	2	rowland	rowland	PROPN
ftr-357	228	3	,	,	PUNCT
ftr-357	228	4	spirit	spirit	NOUN
ftr-357	228	5	of	of	ADP
ftr-357	228	6	the	the	DET
ftr-357	228	7	web	web	NOUN
ftr-357	228	8	,	,	PUNCT
ftr-357	228	9	ch	ch	NOUN
ftr-357	228	10	.	.	PROPN
ftr-357	228	11	32	32	NUM
ftr-357	228	12	(	(	PUNCT
ftr-357	228	13	2006	2006	NUM
ftr-357	228	14	)	)	PUNCT
ftr-357	228	15	.	.	PUNCT
ftr-357	229	1	50	50	NUM
ftr-357	229	2	.	.	PUNCT
ftr-357	230	1	over	over	ADP
ftr-357	230	2	57	57	NUM
ftr-357	230	3	percent	percent	NOUN
ftr-357	230	4	of	of	ADP
ftr-357	230	5	american	american	ADJ
ftr-357	230	6	homes	home	NOUN
ftr-357	230	7	have	have	VERB
ftr-357	230	8	access	access	NOUN
ftr-357	230	9	to	to	ADP
ftr-357	230	10	high	high	ADJ
ftr-357	230	11	-	-	PUNCT
ftr-357	230	12	speed	speed	NOUN
ftr-357	230	13	internet	internet	NOUN
ftr-357	230	14	service	service	NOUN
ftr-357	230	15	,	,	PUNCT
ftr-357	230	16	articlet	articlet	NOUN
ftr-357	230	17	,	,	PUNCT
ftr-357	230	18	http://articlet.com/article791.html	http://articlet.com/article791.html	PROPN
ftr-357	230	19	(	(	PUNCT
ftr-357	230	20	last	last	ADV
ftr-357	230	21	visited	visit	VERB
ftr-357	230	22	sept	sept	PROPN
ftr-357	230	23	.	.	PROPN
ftr-357	230	24	13	13	NUM
ftr-357	230	25	,	,	PUNCT
ftr-357	230	26	2010	2010	NUM
ftr-357	230	27	)	)	PUNCT
ftr-357	230	28	(	(	PUNCT
ftr-357	230	29	“	"	PUNCT
ftr-357	230	30	the	the	DET
ftr-357	230	31	pc	pc	NOUN
ftr-357	230	32	penetration	penetration	NOUN
ftr-357	230	33	in	in	ADP
ftr-357	230	34	american	american	ADJ
ftr-357	230	35	homes	home	NOUN
ftr-357	230	36	has	have	AUX
ftr-357	230	37	increased	increase	VERB
ftr-357	230	38	to	to	ADP
ftr-357	230	39	80.6	80.6	NUM
ftr-357	230	40	%	%	NOUN
ftr-357	230	41	in	in	ADP
ftr-357	230	42	2008	2008	NUM
ftr-357	230	43	from	from	ADP
ftr-357	230	44	77.9	77.9	NUM
ftr-357	230	45	%	%	NOUN
ftr-357	230	46	the	the	DET
ftr-357	230	47	year	year	NOUN
ftr-357	230	48	earlier	early	ADV
ftr-357	230	49	.	.	PUNCT
ftr-357	230	50	”	"	PUNCT
ftr-357	230	51	)	)	PUNCT
ftr-357	230	52	;	;	PUNCT
ftr-357	230	53	patrick	patrick	PROPN
ftr-357	230	54	seitz	seitz	PROPN
ftr-357	230	55	,	,	PUNCT
ftr-357	230	56	personal	personal	ADJ
ftr-357	230	57	computer	computer	NOUN
ftr-357	230	58	still	still	ADV
ftr-357	230	59	eludes	elude	VERB
ftr-357	230	60	a	a	DET
ftr-357	230	61	fifth	fifth	ADJ
ftr-357	230	62	of	of	ADP
ftr-357	230	63	u.s	u.s	PROPN
ftr-357	230	64	.	.	PROPN
ftr-357	230	65	households	household	NOUN
ftr-357	230	66	;	;	PUNCT
ftr-357	230	67	cost	cost	NOUN
ftr-357	230	68	remains	remain	VERB
ftr-357	230	69	biggest	big	ADJ
ftr-357	230	70	factor	factor	NOUN
ftr-357	230	71	,	,	PUNCT
ftr-357	230	72	investor	investor	NOUN
ftr-357	230	73	’s	’s	PART
ftr-357	230	74	bus	bus	NOUN
ftr-357	230	75	.	.	PUNCT
ftr-357	231	1	daily	daily	PROPN
ftr-357	231	2	,	,	PUNCT
ftr-357	231	3	jan	jan	PROPN
ftr-357	231	4	.	.	PROPN
ftr-357	231	5	9	9	NUM
ftr-357	231	6	,	,	PUNCT
ftr-357	231	7	2004	2004	NUM
ftr-357	231	8	.	.	PUNCT
ftr-357	232	1	51	51	NUM
ftr-357	232	2	.	.	PUNCT
ftr-357	233	1	see	see	VERB
ftr-357	233	2	u.s	u.s	PROPN
ftr-357	233	3	.	.	PROPN
ftr-357	233	4	gov’t	gov’t	PROPN
ftr-357	233	5	accountability	accountability	NOUN
ftr-357	233	6	office	office	NOUN
ftr-357	233	7	,	,	PUNCT
ftr-357	233	8	gao-09	gao-09	PROPN
ftr-357	233	9	-	-	PUNCT
ftr-357	233	10	297	297	NUM
ftr-357	233	11	,	,	PUNCT
ftr-357	233	12	tax	tax	NOUN
ftr-357	233	13	administration	administration	NOUN
ftr-357	233	14	:	:	PUNCT
ftr-357	233	15	many	many	ADJ
ftr-357	233	16	taxpayers	taxpayer	NOUN
ftr-357	233	17	rely	rely	VERB
ftr-357	233	18	on	on	ADP
ftr-357	233	19	tax	tax	NOUN
ftr-357	233	20	software	software	NOUN
ftr-357	233	21	and	and	CCONJ
ftr-357	233	22	irs	irs	PROPN
ftr-357	233	23	needs	need	VERB
ftr-357	233	24	to	to	PART
ftr-357	233	25	assess	assess	VERB
ftr-357	233	26	associated	associated	ADJ
ftr-357	233	27	risks	risk	NOUN
ftr-357	233	28	(	(	PUNCT
ftr-357	233	29	2009	2009	NUM
ftr-357	233	30	)	)	PUNCT
ftr-357	233	31	(	(	PUNCT
ftr-357	233	32	“	"	PUNCT
ftr-357	233	33	individual	individual	ADJ
ftr-357	233	34	taxpayers	taxpayer	NOUN
ftr-357	233	35	used	use	VERB
ftr-357	233	36	commercial	commercial	ADJ
ftr-357	233	37	tax	tax	NOUN
ftr-357	233	38	software	software	NOUN
ftr-357	233	39	to	to	PART
ftr-357	233	40	prepare	prepare	VERB
ftr-357	233	41	over	over	ADP
ftr-357	233	42	39	39	NUM
ftr-357	233	43	million	million	NUM
ftr-357	233	44	tax	tax	NOUN
ftr-357	233	45	returns	return	NOUN
ftr-357	233	46	in	in	ADP
ftr-357	233	47	2007	2007	NUM
ftr-357	233	48	.	.	PUNCT
ftr-357	233	49	.	.	PUNCT
ftr-357	233	50	.	.	PUNCT
ftr-357	233	51	.	.	PUNCT
ftr-357	233	52	”	"	PUNCT
ftr-357	233	53	)	)	PUNCT
ftr-357	233	54	.	.	PUNCT
ftr-357	234	1	52	52	NUM
ftr-357	234	2	.	.	PUNCT
ftr-357	235	1	see	see	VERB
ftr-357	235	2	u.s	u.s	PROPN
ftr-357	235	3	.	.	PROPN
ftr-357	235	4	gov’t	gov’t	PROPN
ftr-357	235	5	accountability	accountability	NOUN
ftr-357	235	6	office	office	NOUN
ftr-357	235	7	,	,	PUNCT
ftr-357	235	8	gao-09	gao-09	PROPN
ftr-357	235	9	-	-	PUNCT
ftr-357	235	10	640	640	NUM
ftr-357	235	11	,	,	PUNCT
ftr-357	235	12	tax	tax	NOUN
ftr-357	235	13	administration	administration	NOUN
ftr-357	235	14	:	:	PUNCT
ftr-357	235	15	interim	interim	ADJ
ftr-357	235	16	results	result	NOUN
ftr-357	235	17	of	of	ADP
ftr-357	235	18	irs	irs	PROPN
ftr-357	235	19	’s	’s	PART
ftr-357	235	20	2009	2009	NUM
ftr-357	235	21	filing	filing	NOUN
ftr-357	235	22	season	season	NOUN
ftr-357	235	23	(	(	PUNCT
ftr-357	235	24	2009	2009	NUM
ftr-357	235	25	)	)	PUNCT
ftr-357	235	26	(	(	PUNCT
ftr-357	235	27	reporting	report	VERB
ftr-357	235	28	for	for	ADP
ftr-357	235	29	the	the	DET
ftr-357	235	30	2009	2009	NUM
ftr-357	235	31	tax	tax	NOUN
ftr-357	235	32	return	return	NOUN
ftr-357	235	33	filing	filing	NOUN
ftr-357	235	34	season	season	NOUN
ftr-357	235	35	that	that	SCONJ
ftr-357	235	36	72	72	NUM
ftr-357	235	37	%	%	NOUN
ftr-357	235	38	of	of	ADP
ftr-357	235	39	returns	return	NOUN
ftr-357	235	40	were	be	AUX
ftr-357	235	41	filed	file	VERB
ftr-357	235	42	electronically	electronically	ADV
ftr-357	235	43	)	)	PUNCT
ftr-357	235	44	;	;	PUNCT
ftr-357	235	45	irs	irs	PROPN
ftr-357	235	46	data	data	NOUN
ftr-357	235	47	book	book	NOUN
ftr-357	235	48	,	,	PUNCT
ftr-357	235	49	supra	supra	PROPN
ftr-357	235	50	note	note	PROPN
ftr-357	235	51	5	5	NUM
ftr-357	235	52	,	,	PUNCT
ftr-357	235	53	tbl.4	tbl.4	NOUN
ftr-357	235	54	,	,	PUNCT
ftr-357	235	55	at	at	ADP
ftr-357	235	56	9	9	NUM
ftr-357	235	57	(	(	PUNCT
ftr-357	235	58	reflecting	reflect	VERB
ftr-357	235	59	the	the	DET
ftr-357	235	60	fact	fact	NOUN
ftr-357	235	61	that	that	SCONJ
ftr-357	235	62	the	the	DET
ftr-357	235	63	majority	majority	NOUN
ftr-357	235	64	of	of	ADP
ftr-357	235	65	individual	individual	ADJ
ftr-357	235	66	,	,	PUNCT
ftr-357	235	67	corporate	corporate	ADJ
ftr-357	235	68	,	,	PUNCT
ftr-357	235	69	and	and	CCONJ
ftr-357	235	70	partnership	partnership	NOUN
ftr-357	235	71	tax	tax	NOUN
ftr-357	235	72	returns	return	NOUN
ftr-357	235	73	are	be	AUX
ftr-357	235	74	now	now	ADV
ftr-357	235	75	filed	file	VERB
ftr-357	235	76	electronically	electronically	ADV
ftr-357	235	77	)	)	PUNCT
ftr-357	235	78	.	.	PUNCT
ftr-357	236	1	53	53	NUM
ftr-357	236	2	.	.	PUNCT
ftr-357	237	1	john	john	PROPN
ftr-357	237	2	l.	l.	PROPN
ftr-357	237	3	guyton	guyton	PROPN
ftr-357	237	4	,	,	PUNCT
ftr-357	237	5	adam	adam	PROPN
ftr-357	237	6	k.	k.	PROPN
ftr-357	237	7	korobow	korobow	PROPN
ftr-357	237	8	,	,	PUNCT
ftr-357	237	9	peter	peter	PROPN
ftr-357	237	10	s.	s.	PROPN
ftr-357	237	11	lee	lee	PROPN
ftr-357	237	12	&	&	CCONJ
ftr-357	237	13	eric	eric	PROPN
ftr-357	237	14	j.	j.	PROPN
ftr-357	237	15	toder	toder	PROPN
ftr-357	237	16	,	,	PUNCT
ftr-357	237	17	the	the	DET
ftr-357	237	18	effects	effect	NOUN
ftr-357	237	19	of	of	ADP
ftr-357	237	20	tax	tax	NOUN
ftr-357	237	21	software	software	NOUN
ftr-357	237	22	and	and	CCONJ
ftr-357	237	23	paid	pay	VERB
ftr-357	237	24	preparers	preparer	NOUN
ftr-357	237	25	on	on	ADP
ftr-357	237	26	compliance	compliance	NOUN
ftr-357	237	27	costs	cost	NOUN
ftr-357	237	28	2	2	NUM
ftr-357	237	29	,	,	PUNCT
ftr-357	237	30	available	available	ADJ
ftr-357	237	31	at	at	ADP
ftr-357	237	32	358	358	NUM
ftr-357	237	33	florida	florida	PROPN
ftr-357	237	34	tax	tax	NOUN
ftr-357	237	35	review	review	NOUN
ftr-357	237	36	[	[	X
ftr-357	237	37	vol	vol	NOUN
ftr-357	237	38	.	.	PUNCT
ftr-357	237	39	10:5	10:5	NUM
ftr-357	237	40	for	for	ADP
ftr-357	237	41	reasons	reason	NOUN
ftr-357	237	42	relating	relate	VERB
ftr-357	237	43	to	to	ADP
ftr-357	237	44	efficiency	efficiency	NOUN
ftr-357	237	45	,	,	PUNCT
ftr-357	237	46	this	this	DET
ftr-357	237	47	reliance	reliance	NOUN
ftr-357	237	48	upon	upon	SCONJ
ftr-357	237	49	tax	tax	NOUN
ftr-357	237	50	preparation	preparation	NOUN
ftr-357	237	51	software	software	NOUN
ftr-357	237	52	is	be	AUX
ftr-357	237	53	understandable	understandable	ADJ
ftr-357	237	54	.	.	PUNCT
ftr-357	238	1	companies	company	NOUN
ftr-357	238	2	producing	produce	VERB
ftr-357	238	3	this	this	DET
ftr-357	238	4	tax	tax	NOUN
ftr-357	238	5	preparation	preparation	NOUN
ftr-357	238	6	software	software	NOUN
ftr-357	238	7	can	can	AUX
ftr-357	238	8	readily	readily	ADV
ftr-357	238	9	keep	keep	VERB
ftr-357	238	10	such	such	ADJ
ftr-357	238	11	software	software	NOUN
ftr-357	238	12	up	up	ADP
ftr-357	238	13	-	-	PUNCT
ftr-357	238	14	to	to	ADP
ftr-357	238	15	-	-	PUNCT
ftr-357	238	16	date	date	NOUN
ftr-357	238	17	and	and	CCONJ
ftr-357	238	18	debug	debug	VERB
ftr-357	238	19	any	any	DET
ftr-357	238	20	programming	programming	NOUN
ftr-357	238	21	issues	issue	NOUN
ftr-357	238	22	.	.	PUNCT
ftr-357	239	1	indeed	indeed	ADV
ftr-357	239	2	,	,	PUNCT
ftr-357	239	3	more	more	ADJ
ftr-357	239	4	than	than	ADP
ftr-357	239	5	ever	ever	ADV
ftr-357	239	6	,	,	PUNCT
ftr-357	239	7	necessary	necessary	ADJ
ftr-357	239	8	changes	change	NOUN
ftr-357	239	9	are	be	AUX
ftr-357	239	10	being	be	AUX
ftr-357	239	11	conducted	conduct	VERB
ftr-357	239	12	over	over	ADP
ftr-357	239	13	the	the	DET
ftr-357	239	14	internet	internet	NOUN
ftr-357	239	15	rather	rather	ADV
ftr-357	239	16	than	than	ADP
ftr-357	239	17	via	via	ADP
ftr-357	239	18	deliverable	deliverable	ADJ
ftr-357	239	19	media	medium	NOUN
ftr-357	239	20	such	such	ADJ
ftr-357	239	21	as	as	ADP
ftr-357	239	22	cdroms.54	cdroms.54	NUM
ftr-357	239	23	the	the	DET
ftr-357	239	24	power	power	NOUN
ftr-357	239	25	and	and	CCONJ
ftr-357	239	26	speed	speed	NOUN
ftr-357	239	27	of	of	ADP
ftr-357	239	28	today	today	NOUN
ftr-357	239	29	’s	’s	PART
ftr-357	239	30	computers	computer	NOUN
ftr-357	239	31	combined	combine	VERB
ftr-357	239	32	with	with	ADP
ftr-357	239	33	the	the	DET
ftr-357	239	34	availability	availability	NOUN
ftr-357	239	35	of	of	ADP
ftr-357	239	36	the	the	DET
ftr-357	239	37	internet	internet	NOUN
ftr-357	239	38	’s	’s	PART
ftr-357	239	39	information	information	NOUN
ftr-357	239	40	has	have	AUX
ftr-357	239	41	made	make	VERB
ftr-357	239	42	the	the	DET
ftr-357	239	43	need	need	NOUN
ftr-357	239	44	for	for	SCONJ
ftr-357	239	45	paper	paper	NOUN
ftr-357	239	46	records	record	NOUN
ftr-357	239	47	increasingly	increasingly	ADV
ftr-357	239	48	obsolete	obsolete	ADJ
ftr-357	239	49	.	.	PUNCT
ftr-357	240	1	evidence	evidence	NOUN
ftr-357	240	2	for	for	ADP
ftr-357	240	3	this	this	DET
ftr-357	240	4	proposition	proposition	NOUN
ftr-357	240	5	abounds	abound	VERB
ftr-357	240	6	.	.	PUNCT
ftr-357	241	1	consider	consider	VERB
ftr-357	241	2	the	the	DET
ftr-357	241	3	fact	fact	NOUN
ftr-357	241	4	that	that	SCONJ
ftr-357	241	5	around	around	ADP
ftr-357	241	6	tax	tax	NOUN
ftr-357	241	7	season	season	NOUN
ftr-357	241	8	,	,	PUNCT
ftr-357	241	9	most	most	ADJ
ftr-357	241	10	public	public	ADJ
ftr-357	241	11	libraries	library	NOUN
ftr-357	241	12	traditionally	traditionally	ADV
ftr-357	241	13	stocked	stock	VERB
ftr-357	241	14	irs	irs	PROPN
ftr-357	241	15	publications	publication	NOUN
ftr-357	241	16	and	and	CCONJ
ftr-357	241	17	tax	tax	NOUN
ftr-357	241	18	returns	return	NOUN
ftr-357	241	19	for	for	ADP
ftr-357	241	20	their	their	PRON
ftr-357	241	21	patrons	patron	NOUN
ftr-357	241	22	to	to	PART
ftr-357	241	23	use.55	use.55	VERB
ftr-357	241	24	no	no	ADV
ftr-357	241	25	longer	long	ADV
ftr-357	241	26	:	:	PUNCT
ftr-357	241	27	these	these	DET
ftr-357	241	28	staples	staple	NOUN
ftr-357	241	29	in	in	ADP
ftr-357	241	30	public	public	ADJ
ftr-357	241	31	libraries	library	NOUN
ftr-357	241	32	have	have	AUX
ftr-357	241	33	all	all	PRON
ftr-357	241	34	but	but	ADV
ftr-357	241	35	disappeared	disappear	VERB
ftr-357	241	36	.	.	PUNCT
ftr-357	242	1	consider	consider	VERB
ftr-357	242	2	,	,	PUNCT
ftr-357	242	3	too	too	ADV
ftr-357	242	4	,	,	PUNCT
ftr-357	242	5	that	that	SCONJ
ftr-357	242	6	the	the	DET
ftr-357	242	7	irs	irs	PROPN
ftr-357	242	8	would	would	AUX
ftr-357	242	9	historically	historically	ADV
ftr-357	242	10	mail	mail	VERB
ftr-357	242	11	copies	copy	NOUN
ftr-357	242	12	of	of	ADP
ftr-357	242	13	income	income	NOUN
ftr-357	242	14	tax	tax	NOUN
ftr-357	242	15	returns	return	NOUN
ftr-357	242	16	beginning	begin	VERB
ftr-357	242	17	in	in	ADP
ftr-357	242	18	midjanuary	midjanuary	NOUN
ftr-357	242	19	for	for	SCONJ
ftr-357	242	20	individual	individual	ADJ
ftr-357	242	21	taxpayers	taxpayer	NOUN
ftr-357	242	22	to	to	PART
ftr-357	242	23	complete	complete	VERB
ftr-357	242	24	.	.	PUNCT
ftr-357	243	1	now	now	ADV
ftr-357	243	2	,	,	PUNCT
ftr-357	243	3	in	in	ADP
ftr-357	243	4	an	an	DET
ftr-357	243	5	attempt	attempt	NOUN
ftr-357	243	6	to	to	PART
ftr-357	243	7	save	save	VERB
ftr-357	243	8	resources	resource	NOUN
ftr-357	243	9	and	and	CCONJ
ftr-357	243	10	to	to	PART
ftr-357	243	11	cut	cut	VERB
ftr-357	243	12	costs	cost	NOUN
ftr-357	243	13	,	,	PUNCT
ftr-357	243	14	the	the	DET
ftr-357	243	15	irs	irs	PROPN
ftr-357	243	16	only	only	ADV
ftr-357	243	17	mails	mail	VERB
ftr-357	243	18	hard	hard	ADJ
ftr-357	243	19	copies	copy	NOUN
ftr-357	243	20	of	of	ADP
ftr-357	243	21	the	the	DET
ftr-357	243	22	form	form	NOUN
ftr-357	243	23	1040	1040	NUM
ftr-357	243	24	to	to	ADP
ftr-357	243	25	those	those	DET
ftr-357	243	26	taxpayers	taxpayer	NOUN
ftr-357	243	27	who	who	PRON
ftr-357	243	28	have	have	AUX
ftr-357	243	29	not	not	PART
ftr-357	243	30	previously	previously	ADV
ftr-357	243	31	filed	file	VERB
ftr-357	243	32	their	their	PRON
ftr-357	243	33	returns	return	NOUN
ftr-357	243	34	electronically.56	electronically.56	PROPN
ftr-357	243	35	consider	consider	VERB
ftr-357	243	36	,	,	PUNCT
ftr-357	243	37	too	too	ADV
ftr-357	243	38	,	,	PUNCT
ftr-357	243	39	that	that	SCONJ
ftr-357	243	40	the	the	DET
ftr-357	243	41	availability	availability	NOUN
ftr-357	243	42	of	of	ADP
ftr-357	243	43	online	online	ADJ
ftr-357	243	44	documents	document	NOUN
ftr-357	243	45	combined	combine	VERB
ftr-357	243	46	with	with	ADP
ftr-357	243	47	the	the	DET
ftr-357	243	48	speed	speed	NOUN
ftr-357	243	49	and	and	CCONJ
ftr-357	243	50	low	low	ADJ
ftr-357	243	51	cost	cost	NOUN
ftr-357	243	52	of	of	ADP
ftr-357	243	53	advanced	advanced	ADJ
ftr-357	243	54	networks	network	NOUN
ftr-357	243	55	has	have	AUX
ftr-357	243	56	fundamentally	fundamentally	ADV
ftr-357	243	57	changed	change	VERB
ftr-357	243	58	the	the	DET
ftr-357	243	59	way	way	NOUN
ftr-357	243	60	we	we	PRON
ftr-357	243	61	store	store	VERB
ftr-357	243	62	documents	document	NOUN
ftr-357	243	63	.	.	PUNCT
ftr-357	244	1	two	two	NUM
ftr-357	244	2	primary	primary	ADJ
ftr-357	244	3	technologies	technology	NOUN
ftr-357	244	4	allow	allow	VERB
ftr-357	244	5	businesses	business	NOUN
ftr-357	244	6	and	and	CCONJ
ftr-357	244	7	individuals	individual	NOUN
ftr-357	244	8	such	such	ADJ
ftr-357	244	9	easy	easy	ADJ
ftr-357	244	10	access	access	NOUN
ftr-357	244	11	to	to	ADP
ftr-357	244	12	information	information	NOUN
ftr-357	244	13	.	.	PUNCT
ftr-357	245	1	the	the	DET
ftr-357	245	2	first	first	ADJ
ftr-357	245	3	is	be	AUX
ftr-357	245	4	the	the	DET
ftr-357	245	5	advent	advent	NOUN
ftr-357	245	6	of	of	ADP
ftr-357	245	7	the	the	DET
ftr-357	245	8	“	"	PUNCT
ftr-357	245	9	intranet	intranet	NOUN
ftr-357	245	10	,	,	PUNCT
ftr-357	245	11	”	"	PUNCT
ftr-357	245	12	which	which	PRON
ftr-357	245	13	allows	allow	VERB
ftr-357	245	14	documents	document	NOUN
ftr-357	245	15	to	to	PART
ftr-357	245	16	be	be	AUX
ftr-357	245	17	stored	store	VERB
ftr-357	245	18	centrally	centrally	ADV
ftr-357	245	19	but	but	CCONJ
ftr-357	245	20	still	still	ADV
ftr-357	245	21	be	be	AUX
ftr-357	245	22	accessible	accessible	ADJ
ftr-357	245	23	to	to	ADP
ftr-357	245	24	all	all	PRON
ftr-357	245	25	granted	grant	VERB
ftr-357	245	26	appropriate	appropriate	ADJ
ftr-357	245	27	access.57	access.57	NOUN
ftr-357	245	28	the	the	DET
ftr-357	245	29	second	second	ADJ
ftr-357	245	30	is	be	AUX
ftr-357	245	31	the	the	DET
ftr-357	245	32	http://www.urban.org/uploadedpdf/1000802.pdf	http://www.urban.org/uploadedpdf/1000802.pdf	NOUN
ftr-357	245	33	(	(	PUNCT
ftr-357	245	34	last	last	ADV
ftr-357	245	35	visited	visit	VERB
ftr-357	245	36	sept	sept	PROPN
ftr-357	245	37	.	.	PROPN
ftr-357	245	38	10	10	NUM
ftr-357	245	39	,	,	PUNCT
ftr-357	245	40	2010	2010	NUM
ftr-357	245	41	)	)	PUNCT
ftr-357	245	42	(	(	PUNCT
ftr-357	245	43	“	"	PUNCT
ftr-357	245	44	over	over	ADP
ftr-357	245	45	85	85	NUM
ftr-357	245	46	%	%	NOUN
ftr-357	245	47	of	of	ADP
ftr-357	245	48	tax	tax	NOUN
ftr-357	245	49	returns	return	NOUN
ftr-357	245	50	were	be	AUX
ftr-357	245	51	prepared	prepare	VERB
ftr-357	245	52	on	on	ADP
ftr-357	245	53	a	a	DET
ftr-357	245	54	computer	computer	NOUN
ftr-357	245	55	in	in	ADP
ftr-357	245	56	2003—97	2003—97	NUM
ftr-357	245	57	%	%	NOUN
ftr-357	245	58	of	of	ADP
ftr-357	245	59	the	the	DET
ftr-357	245	60	62	62	NUM
ftr-357	245	61	%	%	NOUN
ftr-357	245	62	of	of	ADP
ftr-357	245	63	returns	return	NOUN
ftr-357	245	64	paid	pay	VERB
ftr-357	245	65	by	by	ADP
ftr-357	245	66	preparers	preparer	NOUN
ftr-357	245	67	and	and	CCONJ
ftr-357	245	68	66	66	NUM
ftr-357	245	69	%	%	NOUN
ftr-357	245	70	of	of	ADP
ftr-357	245	71	the	the	DET
ftr-357	245	72	38	38	NUM
ftr-357	245	73	%	%	NOUN
ftr-357	245	74	of	of	ADP
ftr-357	245	75	returns	return	NOUN
ftr-357	245	76	prepared	prepare	VERB
ftr-357	245	77	by	by	ADP
ftr-357	245	78	taxpayers	taxpayer	NOUN
ftr-357	245	79	.	.	PUNCT
ftr-357	245	80	”	"	PUNCT
ftr-357	245	81	)	)	PUNCT
ftr-357	245	82	.	.	PUNCT
ftr-357	246	1	54	54	NUM
ftr-357	246	2	.	.	PUNCT
ftr-357	247	1	curt	curt	PROPN
ftr-357	247	2	finch	finch	NOUN
ftr-357	247	3	,	,	PUNCT
ftr-357	247	4	the	the	DET
ftr-357	247	5	benefits	benefit	NOUN
ftr-357	247	6	of	of	ADP
ftr-357	247	7	the	the	DET
ftr-357	247	8	software	software	NOUN
ftr-357	247	9	-	-	PUNCT
ftr-357	247	10	as	as	ADP
ftr-357	247	11	-	-	PUNCT
ftr-357	247	12	a	a	DET
ftr-357	247	13	-	-	PUNCT
ftr-357	247	14	service	service	NOUN
ftr-357	247	15	model	model	NOUN
ftr-357	247	16	,	,	PUNCT
ftr-357	247	17	computerworld	computerworld	PROPN
ftr-357	247	18	(	(	PUNCT
ftr-357	247	19	jan	jan	PROPN
ftr-357	247	20	.	.	PROPN
ftr-357	247	21	2	2	NUM
ftr-357	247	22	,	,	PUNCT
ftr-357	247	23	2006	2006	NUM
ftr-357	247	24	)	)	PUNCT
ftr-357	247	25	,	,	PUNCT
ftr-357	247	26	available	available	ADJ
ftr-357	247	27	at	at	ADP
ftr-357	247	28	http://www.computerworld.com/s/article	http://www.computerworld.com/s/article	PROPN
ftr-357	247	29	/107276	/107276	PROPN
ftr-357	247	30	/	/	SYM
ftr-357	247	31	the_benefits_of_the_software_as_a_service_model	the_benefits_of_the_software_as_a_service_model	NOUN
ftr-357	247	32	.	.	PUNCT
ftr-357	248	1	55	55	NUM
ftr-357	248	2	.	.	PUNCT
ftr-357	249	1	see	see	VERB
ftr-357	249	2	,	,	PUNCT
ftr-357	249	3	e.g.	e.g.	ADV
ftr-357	249	4	,	,	PUNCT
ftr-357	249	5	rev	rev	PROPN
ftr-357	249	6	.	.	PROPN
ftr-357	249	7	proc	proc	PROPN
ftr-357	249	8	.	.	PUNCT
ftr-357	250	1	86	86	NUM
ftr-357	250	2	-	-	SYM
ftr-357	250	3	35	35	NUM
ftr-357	250	4	,	,	PUNCT
ftr-357	250	5	1986	1986	NUM
ftr-357	250	6	-	-	SYM
ftr-357	250	7	2	2	NUM
ftr-357	250	8	c.b	c.b	PROPN
ftr-357	250	9	.	.	PROPN
ftr-357	250	10	596	596	NUM
ftr-357	250	11	(	(	PUNCT
ftr-357	250	12	“	"	PUNCT
ftr-357	250	13	no	no	DET
ftr-357	250	14	charge	charge	NOUN
ftr-357	250	15	will	will	AUX
ftr-357	250	16	be	be	AUX
ftr-357	250	17	made	make	VERB
ftr-357	250	18	to	to	ADP
ftr-357	250	19	a	a	DET
ftr-357	250	20	bank	bank	NOUN
ftr-357	250	21	,	,	PUNCT
ftr-357	250	22	post	post	NOUN
ftr-357	250	23	office	office	NOUN
ftr-357	250	24	,	,	PUNCT
ftr-357	250	25	public	public	ADJ
ftr-357	250	26	library	library	NOUN
ftr-357	250	27	or	or	CCONJ
ftr-357	250	28	other	other	ADJ
ftr-357	250	29	organization	organization	NOUN
ftr-357	250	30	for	for	ADP
ftr-357	250	31	any	any	DET
ftr-357	250	32	quantity	quantity	NOUN
ftr-357	250	33	of	of	ADP
ftr-357	250	34	forms	form	NOUN
ftr-357	250	35	and	and	CCONJ
ftr-357	250	36	instructions	instruction	NOUN
ftr-357	250	37	intended	intend	VERB
ftr-357	250	38	for	for	ADP
ftr-357	250	39	the	the	DET
ftr-357	250	40	convenience	convenience	NOUN
ftr-357	250	41	and	and	CCONJ
ftr-357	250	42	use	use	NOUN
ftr-357	250	43	of	of	ADP
ftr-357	250	44	the	the	DET
ftr-357	250	45	taxpayer	taxpayer	NOUN
ftr-357	250	46	,	,	PUNCT
ftr-357	250	47	so	so	ADV
ftr-357	250	48	long	long	ADV
ftr-357	250	49	as	as	SCONJ
ftr-357	250	50	such	such	ADJ
ftr-357	250	51	organization	organization	NOUN
ftr-357	250	52	is	be	AUX
ftr-357	250	53	not	not	PART
ftr-357	250	54	engaged	engage	VERB
ftr-357	250	55	in	in	ADP
ftr-357	250	56	the	the	DET
ftr-357	250	57	preparation	preparation	NOUN
ftr-357	250	58	of	of	ADP
ftr-357	250	59	tax	tax	NOUN
ftr-357	250	60	returns	return	NOUN
ftr-357	250	61	for	for	ADP
ftr-357	250	62	private	private	ADJ
ftr-357	250	63	gain	gain	NOUN
ftr-357	250	64	.	.	PUNCT
ftr-357	250	65	”	"	PUNCT
ftr-357	250	66	)	)	PUNCT
ftr-357	250	67	.	.	PUNCT
ftr-357	251	1	56	56	NUM
ftr-357	251	2	.	.	X
ftr-357	251	3	see	see	VERB
ftr-357	251	4	,	,	PUNCT
ftr-357	251	5	e.g.	e.g.	ADV
ftr-357	251	6	,	,	PUNCT
ftr-357	251	7	shulman	shulman	NOUN
ftr-357	251	8	testimony	testimony	NOUN
ftr-357	251	9	2010	2010	NUM
ftr-357	251	10	,	,	PUNCT
ftr-357	251	11	supra	supra	PROPN
ftr-357	251	12	note	note	PROPN
ftr-357	251	13	25	25	NUM
ftr-357	251	14	,	,	PUNCT
ftr-357	251	15	at	at	ADP
ftr-357	251	16	13	13	NUM
ftr-357	251	17	(	(	PUNCT
ftr-357	251	18	“	"	PUNCT
ftr-357	251	19	the	the	DET
ftr-357	251	20	irs	irs	PROPN
ftr-357	251	21	will	will	AUX
ftr-357	251	22	generate	generate	VERB
ftr-357	251	23	savings	saving	NOUN
ftr-357	251	24	by	by	ADP
ftr-357	251	25	eliminating	eliminate	VERB
ftr-357	251	26	the	the	DET
ftr-357	251	27	non	non	ADJ
ftr-357	251	28	-	-	ADJ
ftr-357	251	29	mandated	mandated	ADJ
ftr-357	251	30	notice	notice	NOUN
ftr-357	251	31	inserts	insert	NOUN
ftr-357	251	32	;	;	PUNCT
ftr-357	251	33	the	the	DET
ftr-357	251	34	automatic	automatic	ADJ
ftr-357	251	35	mailing	mailing	NOUN
ftr-357	251	36	of	of	ADP
ftr-357	251	37	form	form	NOUN
ftr-357	251	38	1040	1040	NUM
ftr-357	251	39	,	,	PUNCT
ftr-357	251	40	u.s	u.s	PROPN
ftr-357	251	41	.	.	PROPN
ftr-357	251	42	individual	individual	ADJ
ftr-357	251	43	tax	tax	NOUN
ftr-357	251	44	return	return	NOUN
ftr-357	251	45	,	,	PUNCT
ftr-357	251	46	tax	tax	NOUN
ftr-357	251	47	packages	package	NOUN
ftr-357	251	48	;	;	PUNCT
ftr-357	251	49	and	and	CCONJ
ftr-357	251	50	the	the	DET
ftr-357	251	51	automatic	automatic	ADJ
ftr-357	251	52	mailing	mailing	NOUN
ftr-357	251	53	of	of	ADP
ftr-357	251	54	business	business	NOUN
ftr-357	251	55	tax	tax	NOUN
ftr-357	251	56	products	product	NOUN
ftr-357	251	57	.	.	PUNCT
ftr-357	251	58	”	"	PUNCT
ftr-357	251	59	)	)	PUNCT
ftr-357	251	60	;	;	PUNCT
ftr-357	251	61	ed	ed	PROPN
ftr-357	251	62	o’keefe	o’keefe	PROPN
ftr-357	251	63	,	,	PUNCT
ftr-357	251	64	irs	irs	PROPN
ftr-357	251	65	to	to	PART
ftr-357	251	66	stop	stop	VERB
ftr-357	251	67	mailing	mail	VERB
ftr-357	251	68	income	income	NOUN
ftr-357	251	69	tax	tax	NOUN
ftr-357	251	70	forms	form	NOUN
ftr-357	251	71	,	,	PUNCT
ftr-357	251	72	washington	washington	PROPN
ftr-357	251	73	post	post	PROPN
ftr-357	251	74	(	(	PUNCT
ftr-357	251	75	sept	sept	PROPN
ftr-357	251	76	.	.	PROPN
ftr-357	251	77	27	27	NUM
ftr-357	251	78	,	,	PUNCT
ftr-357	251	79	2010	2010	NUM
ftr-357	251	80	)	)	PUNCT
ftr-357	251	81	available	available	ADJ
ftr-357	251	82	at	at	ADP
ftr-357	251	83	http://www.washingtonpost.com/wp-dyn/content/article/2010/09/27/ar2010092705	http://www.washingtonpost.com/wp-dyn/content/article/2010/09/27/ar2010092705	NOUN
ftr-357	251	84	058.html	058.html	NUM
ftr-357	251	85	(	(	PUNCT
ftr-357	251	86	the	the	DET
ftr-357	251	87	irs	irs	PROPN
ftr-357	251	88	will	will	AUX
ftr-357	251	89	stop	stop	VERB
ftr-357	251	90	mailing	mail	VERB
ftr-357	251	91	instructions	instruction	NOUN
ftr-357	251	92	and	and	CCONJ
ftr-357	251	93	paper	paper	NOUN
ftr-357	251	94	forms	form	NOUN
ftr-357	251	95	,	,	PUNCT
ftr-357	251	96	saving	save	VERB
ftr-357	251	97	the	the	DET
ftr-357	251	98	agency	agency	NOUN
ftr-357	251	99	$	$	SYM
ftr-357	251	100	10	10	NUM
ftr-357	251	101	million	million	NUM
ftr-357	251	102	annually	annually	ADV
ftr-357	251	103	)	)	PUNCT
ftr-357	251	104	.	.	PUNCT
ftr-357	252	1	57	57	NUM
ftr-357	252	2	.	.	X
ftr-357	253	1	see	see	VERB
ftr-357	253	2	,	,	PUNCT
ftr-357	253	3	e.g.	e.g.	ADV
ftr-357	253	4	,	,	PUNCT
ftr-357	253	5	mohd	mohd	PROPN
ftr-357	253	6	daud	daud	PROPN
ftr-357	253	7	norzaidi	norzaidi	PROPN
ftr-357	253	8	,	,	PUNCT
ftr-357	253	9	siong	siong	PROPN
ftr-357	253	10	choy	choy	PROPN
ftr-357	253	11	chong	chong	PROPN
ftr-357	253	12	&	&	CCONJ
ftr-357	253	13	mohamed	mohamed	PROPN
ftr-357	253	14	intan	intan	PROPN
ftr-357	253	15	salwani	salwani	PROPN
ftr-357	253	16	,	,	PUNCT
ftr-357	253	17	intranet	intranet	NOUN
ftr-357	253	18	usage	usage	NOUN
ftr-357	253	19	,	,	PUNCT
ftr-357	253	20	managerial	managerial	ADJ
ftr-357	253	21	satisfaction	satisfaction	NOUN
ftr-357	253	22	and	and	CCONJ
ftr-357	253	23	performance	performance	NOUN
ftr-357	253	24	impact	impact	NOUN
ftr-357	253	25	:	:	PUNCT
ftr-357	253	26	an	an	DET
ftr-357	253	27	empirical	empirical	ADJ
ftr-357	253	28	analysis	analysis	NOUN
ftr-357	253	29	,	,	PUNCT
ftr-357	253	30	3	3	NUM
ftr-357	253	31	int’l	int’l	NOUN
ftr-357	253	32	j.	j.	PROPN
ftr-357	253	33	bus	bus	PROPN
ftr-357	253	34	.	.	PROPN
ftr-357	253	35	&	&	CCONJ
ftr-357	253	36	sys	sys	PROPN
ftr-357	253	37	.	.	PUNCT
ftr-357	254	1	res	re	NOUN
ftr-357	254	2	.	.	PUNCT
ftr-357	255	1	481	481	NUM
ftr-357	255	2	(	(	PUNCT
ftr-357	255	3	2009	2009	NUM
ftr-357	255	4	)	)	PUNCT
ftr-357	255	5	.	.	PUNCT
ftr-357	256	1	2010	2010	NUM
ftr-357	256	2	]	]	PUNCT
ftr-357	256	3	phase	phase	NOUN
ftr-357	256	4	-	-	PUNCT
ftr-357	256	5	out	out	NOUN
ftr-357	256	6	of	of	ADP
ftr-357	256	7	paper	paper	NOUN
ftr-357	256	8	tax	tax	NOUN
ftr-357	256	9	information	information	NOUN
ftr-357	256	10	statements	statement	NOUN
ftr-357	256	11	359	359	NUM
ftr-357	256	12	standardization	standardization	NOUN
ftr-357	256	13	of	of	ADP
ftr-357	256	14	the	the	DET
ftr-357	256	15	pdf	pdf	NOUN
ftr-357	256	16	file	file	NOUN
ftr-357	256	17	as	as	ADP
ftr-357	256	18	the	the	DET
ftr-357	256	19	electronic	electronic	ADJ
ftr-357	256	20	format	format	NOUN
ftr-357	256	21	of	of	ADP
ftr-357	256	22	choice.58	choice.58	NOUN
ftr-357	256	23	with	with	ADP
ftr-357	256	24	these	these	DET
ftr-357	256	25	two	two	NUM
ftr-357	256	26	technologies	technology	NOUN
ftr-357	256	27	in	in	ADP
ftr-357	256	28	place	place	NOUN
ftr-357	256	29	,	,	PUNCT
ftr-357	256	30	it	it	PRON
ftr-357	256	31	has	have	AUX
ftr-357	256	32	become	become	VERB
ftr-357	256	33	commonplace	commonplace	ADJ
ftr-357	256	34	for	for	SCONJ
ftr-357	256	35	all	all	DET
ftr-357	256	36	computer	computer	NOUN
ftr-357	256	37	users	user	NOUN
ftr-357	256	38	(	(	PUNCT
ftr-357	256	39	particularly	particularly	ADV
ftr-357	256	40	working	work	VERB
ftr-357	256	41	for	for	ADP
ftr-357	256	42	the	the	DET
ftr-357	256	43	same	same	ADJ
ftr-357	256	44	employer	employer	NOUN
ftr-357	256	45	)	)	PUNCT
ftr-357	256	46	to	to	PART
ftr-357	256	47	think	think	VERB
ftr-357	256	48	of	of	ADP
ftr-357	256	49	documents	document	NOUN
ftr-357	256	50	as	as	ADV
ftr-357	256	51	easy	easy	ADJ
ftr-357	256	52	to	to	PART
ftr-357	256	53	find	find	VERB
ftr-357	256	54	and	and	CCONJ
ftr-357	256	55	ready	ready	ADJ
ftr-357	256	56	to	to	PART
ftr-357	256	57	transport	transport	VERB
ftr-357	256	58	.	.	PUNCT
ftr-357	257	1	the	the	DET
ftr-357	257	2	one	one	NUM
ftr-357	257	3	element	element	NOUN
ftr-357	257	4	of	of	ADP
ftr-357	257	5	tax	tax	NOUN
ftr-357	257	6	administration	administration	NOUN
ftr-357	257	7	that	that	PRON
ftr-357	257	8	has	have	AUX
ftr-357	257	9	stubbornly	stubbornly	ADV
ftr-357	257	10	bucked	buck	VERB
ftr-357	257	11	the	the	DET
ftr-357	257	12	paperless	paperless	NOUN
ftr-357	257	13	trend	trend	NOUN
ftr-357	257	14	is	be	AUX
ftr-357	257	15	the	the	DET
ftr-357	257	16	issuance	issuance	NOUN
ftr-357	257	17	of	of	ADP
ftr-357	257	18	paper	paper	NOUN
ftr-357	257	19	tax	tax	NOUN
ftr-357	257	20	information	information	NOUN
ftr-357	257	21	statements	statement	NOUN
ftr-357	257	22	.	.	PUNCT
ftr-357	258	1	if	if	SCONJ
ftr-357	258	2	left	leave	VERB
ftr-357	258	3	unchecked	unchecked	ADJ
ftr-357	258	4	,	,	PUNCT
ftr-357	258	5	not	not	PART
ftr-357	258	6	only	only	ADV
ftr-357	258	7	will	will	AUX
ftr-357	258	8	paper	paper	VERB
ftr-357	258	9	tax	tax	NOUN
ftr-357	258	10	information	information	NOUN
ftr-357	258	11	statement	statement	NOUN
ftr-357	258	12	issuance	issuance	NOUN
ftr-357	258	13	continue	continue	VERB
ftr-357	258	14	into	into	ADP
ftr-357	258	15	the	the	DET
ftr-357	258	16	foreseeable	foreseeable	ADJ
ftr-357	258	17	future	future	NOUN
ftr-357	258	18	,	,	PUNCT
ftr-357	258	19	all	all	DET
ftr-357	258	20	indications	indication	NOUN
ftr-357	258	21	are	be	AUX
ftr-357	258	22	that	that	SCONJ
ftr-357	258	23	the	the	DET
ftr-357	258	24	issuance	issuance	NOUN
ftr-357	258	25	of	of	ADP
ftr-357	258	26	paper	paper	NOUN
ftr-357	258	27	tax	tax	NOUN
ftr-357	258	28	information	information	NOUN
ftr-357	258	29	returns	return	NOUN
ftr-357	258	30	will	will	AUX
ftr-357	258	31	skyrocket.59	skyrocket.59	VERB
ftr-357	258	32	both	both	PRON
ftr-357	258	33	recently	recently	ADV
ftr-357	258	34	passed	pass	VERB
ftr-357	258	35	legislation	legislation	NOUN
ftr-357	258	36	and	and	CCONJ
ftr-357	258	37	proposed	propose	VERB
ftr-357	258	38	legislation	legislation	NOUN
ftr-357	258	39	call	call	NOUN
ftr-357	258	40	for	for	ADP
ftr-357	258	41	more	more	ADJ
ftr-357	258	42	tax	tax	NOUN
ftr-357	258	43	information	information	NOUN
ftr-357	258	44	statement	statement	NOUN
ftr-357	258	45	issuance.60	issuance.60	PROPN
ftr-357	258	46	in	in	ADP
ftr-357	258	47	practical	practical	ADJ
ftr-357	258	48	terms	term	NOUN
ftr-357	258	49	,	,	PUNCT
ftr-357	258	50	what	what	PRON
ftr-357	258	51	does	do	AUX
ftr-357	258	52	this	this	PRON
ftr-357	258	53	mean	mean	VERB
ftr-357	258	54	?	?	PUNCT
ftr-357	259	1	taxpayers	taxpayer	NOUN
ftr-357	259	2	will	will	AUX
ftr-357	259	3	remain	remain	VERB
ftr-357	259	4	anchored	anchor	VERB
ftr-357	259	5	in	in	ADP
ftr-357	259	6	their	their	PRON
ftr-357	259	7	traditional	traditional	ADJ
ftr-357	259	8	ways	way	NOUN
ftr-357	259	9	when	when	SCONJ
ftr-357	259	10	meeting	meet	VERB
ftr-357	259	11	with	with	ADP
ftr-357	259	12	their	their	PRON
ftr-357	259	13	tax	tax	NOUN
ftr-357	259	14	return	return	NOUN
ftr-357	259	15	preparers	preparer	NOUN
ftr-357	259	16	,	,	PUNCT
ftr-357	259	17	continuing	continue	VERB
ftr-357	259	18	to	to	PART
ftr-357	259	19	bring	bring	VERB
ftr-357	259	20	their	their	PRON
ftr-357	259	21	old	old	ADJ
ftr-357	259	22	“	"	PUNCT
ftr-357	259	23	shoeboxes	shoebox	NOUN
ftr-357	259	24	”	"	PUNCT
ftr-357	259	25	filled	fill	VERB
ftr-357	259	26	with	with	ADP
ftr-357	259	27	a	a	DET
ftr-357	259	28	wide	wide	ADJ
ftr-357	259	29	assortment	assortment	NOUN
ftr-357	259	30	of	of	ADP
ftr-357	259	31	paper	paper	NOUN
ftr-357	259	32	tax	tax	NOUN
ftr-357	259	33	information	information	NOUN
ftr-357	259	34	statements	statement	NOUN
ftr-357	259	35	.	.	PUNCT
ftr-357	260	1	by	by	ADP
ftr-357	260	2	way	way	NOUN
ftr-357	260	3	of	of	ADP
ftr-357	260	4	comparison	comparison	NOUN
ftr-357	260	5	,	,	PUNCT
ftr-357	260	6	consider	consider	VERB
ftr-357	260	7	the	the	DET
ftr-357	260	8	fundamental	fundamental	ADJ
ftr-357	260	9	transformation	transformation	NOUN
ftr-357	260	10	that	that	PRON
ftr-357	260	11	has	have	AUX
ftr-357	260	12	occurred	occur	VERB
ftr-357	260	13	in	in	ADP
ftr-357	260	14	the	the	DET
ftr-357	260	15	sphere	sphere	NOUN
ftr-357	260	16	of	of	ADP
ftr-357	260	17	business	business	NOUN
ftr-357	260	18	tax	tax	NOUN
ftr-357	260	19	return	return	NOUN
ftr-357	260	20	completion	completion	NOUN
ftr-357	260	21	.	.	PUNCT
ftr-357	261	1	many	many	ADJ
ftr-357	261	2	businesses	business	NOUN
ftr-357	261	3	now	now	ADV
ftr-357	261	4	use	use	VERB
ftr-357	261	5	business	business	NOUN
ftr-357	261	6	software	software	NOUN
ftr-357	261	7	packages	package	NOUN
ftr-357	261	8	such	such	ADJ
ftr-357	261	9	as	as	ADP
ftr-357	261	10	quickbooks	quickbook	NOUN
ftr-357	261	11	that	that	SCONJ
ftr-357	261	12	58	58	NUM
ftr-357	261	13	.	.	PUNCT
ftr-357	262	1	int’l	int’l	NUM
ftr-357	262	2	org	org	PROPN
ftr-357	262	3	.	.	PUNCT
ftr-357	263	1	for	for	ADP
ftr-357	263	2	standardization	standardization	NOUN
ftr-357	263	3	,	,	PUNCT
ftr-357	263	4	pdf	pdf	NOUN
ftr-357	263	5	format	format	NOUN
ftr-357	263	6	becomes	become	VERB
ftr-357	263	7	iso	iso	PROPN
ftr-357	263	8	standard	standard	NOUN
ftr-357	263	9	(	(	PUNCT
ftr-357	263	10	july	july	PROPN
ftr-357	263	11	2	2	NUM
ftr-357	263	12	,	,	PUNCT
ftr-357	263	13	2008	2008	NUM
ftr-357	263	14	)	)	PUNCT
ftr-357	263	15	,	,	PUNCT
ftr-357	263	16	www.iso.org/iso/pressrelease.htm?refid=ref1141	www.iso.org/iso/pressrelease.htm?refid=ref1141	NOUN
ftr-357	263	17	.	.	PUNCT
ftr-357	264	1	59	59	NUM
ftr-357	264	2	.	.	PUNCT
ftr-357	265	1	see	see	VERB
ftr-357	265	2	supra	supra	PROPN
ftr-357	265	3	note	note	PROPN
ftr-357	265	4	25	25	NUM
ftr-357	265	5	;	;	PUNCT
ftr-357	265	6	see	see	VERB
ftr-357	265	7	also	also	ADV
ftr-357	265	8	,	,	PUNCT
ftr-357	265	9	e.g.	e.g.	ADV
ftr-357	265	10	,	,	PUNCT
ftr-357	265	11	u.s	u.s	PROPN
ftr-357	265	12	.	.	PROPN
ftr-357	265	13	dep’t	dep’t	PROPN
ftr-357	265	14	treasury	treasury	PROPN
ftr-357	265	15	,	,	PUNCT
ftr-357	265	16	general	general	ADJ
ftr-357	265	17	explanations	explanation	NOUN
ftr-357	265	18	of	of	ADP
ftr-357	265	19	the	the	DET
ftr-357	265	20	administration	administration	NOUN
ftr-357	265	21	’s	’s	PART
ftr-357	265	22	fiscal	fiscal	ADJ
ftr-357	265	23	year	year	NOUN
ftr-357	265	24	2010	2010	NUM
ftr-357	265	25	revenue	revenue	NOUN
ftr-357	265	26	proposals	proposal	NOUN
ftr-357	265	27	(	(	PUNCT
ftr-357	265	28	2009	2009	NUM
ftr-357	265	29	)	)	PUNCT
ftr-357	265	30	(	(	PUNCT
ftr-357	265	31	“	"	PUNCT
ftr-357	265	32	any	any	DET
ftr-357	265	33	u.s	u.s	PROPN
ftr-357	265	34	.	.	PROPN
ftr-357	265	35	person	person	NOUN
ftr-357	265	36	,	,	PUNCT
ftr-357	265	37	or	or	CCONJ
ftr-357	265	38	any	any	DET
ftr-357	265	39	qualified	qualified	ADJ
ftr-357	265	40	intermediary	intermediary	NOUN
ftr-357	265	41	,	,	PUNCT
ftr-357	265	42	that	that	SCONJ
ftr-357	265	43	forms	form	NOUN
ftr-357	265	44	or	or	CCONJ
ftr-357	265	45	acquires	acquire	VERB
ftr-357	265	46	a	a	DET
ftr-357	265	47	foreign	foreign	ADJ
ftr-357	265	48	entity	entity	NOUN
ftr-357	265	49	on	on	ADP
ftr-357	265	50	behalf	behalf	NOUN
ftr-357	265	51	of	of	ADP
ftr-357	265	52	a	a	DET
ftr-357	265	53	u.s	u.s	PROPN
ftr-357	265	54	.	.	PROPN
ftr-357	265	55	individual	individual	NOUN
ftr-357	265	56	.	.	PUNCT
ftr-357	265	57	.	.	PUNCT
ftr-357	266	1	.	.	PUNCT
ftr-357	267	1	would	would	AUX
ftr-357	267	2	be	be	AUX
ftr-357	267	3	required	require	VERB
ftr-357	267	4	to	to	PART
ftr-357	267	5	file	file	VERB
ftr-357	267	6	an	an	DET
ftr-357	267	7	information	information	NOUN
ftr-357	267	8	return	return	NOUN
ftr-357	267	9	with	with	ADP
ftr-357	267	10	the	the	DET
ftr-357	267	11	irs	irs	PROPN
ftr-357	267	12	regarding	regard	VERB
ftr-357	267	13	the	the	DET
ftr-357	267	14	foreign	foreign	ADJ
ftr-357	267	15	entity	entity	NOUN
ftr-357	267	16	that	that	PRON
ftr-357	267	17	is	be	AUX
ftr-357	267	18	formed	form	VERB
ftr-357	267	19	or	or	CCONJ
ftr-357	267	20	acquired	acquire	VERB
ftr-357	267	21	.	.	PUNCT
ftr-357	267	22	”	"	PUNCT
ftr-357	267	23	)	)	PUNCT
ftr-357	267	24	;	;	PUNCT
ftr-357	267	25	u.s	u.s	PROPN
ftr-357	267	26	.	.	PROPN
ftr-357	267	27	gov’t	gov’t	PROPN
ftr-357	267	28	accountability	accountability	NOUN
ftr-357	267	29	office	office	NOUN
ftr-357	267	30	,	,	PUNCT
ftr-357	267	31	gao-09	gao-09	PROPN
ftr-357	267	32	-	-	PUNCT
ftr-357	267	33	238	238	NUM
ftr-357	267	34	,	,	PUNCT
ftr-357	267	35	tax	tax	NOUN
ftr-357	267	36	gap	gap	NOUN
ftr-357	267	37	:	:	PUNCT
ftr-357	267	38	irs	irs	PROPN
ftr-357	267	39	could	could	AUX
ftr-357	267	40	do	do	AUX
ftr-357	267	41	more	more	ADJ
ftr-357	267	42	to	to	PART
ftr-357	267	43	promote	promote	VERB
ftr-357	267	44	compliance	compliance	NOUN
ftr-357	267	45	by	by	ADP
ftr-357	267	46	third	third	ADJ
ftr-357	267	47	parties	party	NOUN
ftr-357	267	48	with	with	ADP
ftr-357	267	49	miscellaneous	miscellaneous	ADJ
ftr-357	267	50	income	income	NOUN
ftr-357	267	51	reporting	reporting	NOUN
ftr-357	267	52	requirements	requirement	NOUN
ftr-357	267	53	37	37	NUM
ftr-357	267	54	(	(	PUNCT
ftr-357	267	55	2009	2009	NUM
ftr-357	267	56	)	)	PUNCT
ftr-357	267	57	(	(	PUNCT
ftr-357	267	58	“	"	PUNCT
ftr-357	267	59	to	to	PART
ftr-357	267	60	simplify	simplify	VERB
ftr-357	267	61	the	the	DET
ftr-357	267	62	burden	burden	NOUN
ftr-357	267	63	that	that	PRON
ftr-357	267	64	the	the	DET
ftr-357	267	65	corporate	corporate	ADJ
ftr-357	267	66	exemption	exemption	NOUN
ftr-357	267	67	places	place	NOUN
ftr-357	267	68	on	on	ADP
ftr-357	267	69	payers	payer	NOUN
ftr-357	267	70	to	to	PART
ftr-357	267	71	distinguish	distinguish	VERB
ftr-357	267	72	payee	payee	NOUN
ftr-357	267	73	’s	’s	PART
ftr-357	267	74	business	business	NOUN
ftr-357	267	75	status	status	NOUN
ftr-357	267	76	and	and	CCONJ
ftr-357	267	77	also	also	ADV
ftr-357	267	78	provide	provide	VERB
ftr-357	267	79	greater	great	ADJ
ftr-357	267	80	information	information	NOUN
ftr-357	267	81	reporting	reporting	NOUN
ftr-357	267	82	,	,	PUNCT
ftr-357	267	83	congress	congress	PROPN
ftr-357	267	84	should	should	AUX
ftr-357	267	85	consider	consider	VERB
ftr-357	267	86	requiring	require	VERB
ftr-357	267	87	payers	payer	NOUN
ftr-357	267	88	to	to	PART
ftr-357	267	89	report	report	VERB
ftr-357	267	90	payments	payment	NOUN
ftr-357	267	91	to	to	ADP
ftr-357	267	92	corporations	corporation	NOUN
ftr-357	267	93	on	on	ADP
ftr-357	267	94	the	the	DET
ftr-357	267	95	form	form	NOUN
ftr-357	267	96	1099	1099	NUM
ftr-357	267	97	misc	misc	NOUN
ftr-357	267	98	.	.	PUNCT
ftr-357	267	99	.	.	PUNCT
ftr-357	267	100	.	.	PUNCT
ftr-357	267	101	.	.	PUNCT
ftr-357	267	102	”	"	PUNCT
ftr-357	267	103	)	)	PUNCT
ftr-357	267	104	;	;	PUNCT
ftr-357	267	105	sam	sam	PROPN
ftr-357	267	106	goldfarb	goldfarb	PROPN
ftr-357	267	107	,	,	PUNCT
ftr-357	267	108	shulman	shulman	NOUN
ftr-357	267	109	calls	call	VERB
ftr-357	267	110	for	for	ADP
ftr-357	267	111	increased	increase	VERB
ftr-357	267	112	information	information	NOUN
ftr-357	267	113	reporting	reporting	NOUN
ftr-357	267	114	,	,	PUNCT
ftr-357	267	115	2009	2009	NUM
ftr-357	267	116	tax	tax	NOUN
ftr-357	267	117	notes	note	NOUN
ftr-357	267	118	today	today	NOUN
ftr-357	267	119	89	89	NUM
ftr-357	267	120	-	-	SYM
ftr-357	267	121	44	44	NUM
ftr-357	267	122	(	(	PUNCT
ftr-357	267	123	may	may	PROPN
ftr-357	267	124	12	12	NUM
ftr-357	267	125	,	,	PUNCT
ftr-357	267	126	2008	2008	NUM
ftr-357	267	127	)	)	PUNCT
ftr-357	267	128	(	(	PUNCT
ftr-357	267	129	“	"	PUNCT
ftr-357	267	130	irs	irs	PROPN
ftr-357	267	131	commissioner	commissioner	NOUN
ftr-357	267	132	douglas	douglas	PROPN
ftr-357	267	133	shulman	shulman	PROPN
ftr-357	267	134	on	on	ADP
ftr-357	267	135	may	may	PROPN
ftr-357	267	136	9	9	NUM
ftr-357	267	137	said	say	VERB
ftr-357	267	138	he	he	PRON
ftr-357	267	139	is	be	AUX
ftr-357	267	140	‘	'	PUNCT
ftr-357	267	141	philosophically	philosophically	ADJ
ftr-357	267	142	’	'	PUNCT
ftr-357	267	143	supportive	supportive	ADJ
ftr-357	267	144	of	of	ADP
ftr-357	267	145	more	more	ADJ
ftr-357	267	146	information	information	NOUN
ftr-357	267	147	reporting	reporting	NOUN
ftr-357	267	148	,	,	PUNCT
ftr-357	267	149	specifically	specifically	ADV
ftr-357	267	150	mentioning	mention	VERB
ftr-357	267	151	a	a	DET
ftr-357	267	152	controversial	controversial	ADJ
ftr-357	267	153	plan	plan	NOUN
ftr-357	267	154	to	to	PART
ftr-357	267	155	require	require	VERB
ftr-357	267	156	banks	bank	NOUN
ftr-357	267	157	to	to	PART
ftr-357	267	158	report	report	VERB
ftr-357	267	159	credit	credit	NOUN
ftr-357	267	160	and	and	CCONJ
ftr-357	267	161	debit	debit	NOUN
ftr-357	267	162	card	card	NOUN
ftr-357	267	163	transactions	transaction	NOUN
ftr-357	267	164	.	.	PUNCT
ftr-357	267	165	”	"	PUNCT
ftr-357	267	166	)	)	PUNCT
ftr-357	267	167	.	.	PUNCT
ftr-357	268	1	60	60	NUM
ftr-357	268	2	.	.	PUNCT
ftr-357	269	1	see	see	VERB
ftr-357	269	2	,	,	PUNCT
ftr-357	269	3	e.g.	e.g.	ADV
ftr-357	269	4	,	,	PUNCT
ftr-357	269	5	housing	housing	NOUN
ftr-357	269	6	assistance	assistance	NOUN
ftr-357	269	7	tax	tax	NOUN
ftr-357	269	8	act	act	NOUN
ftr-357	269	9	of	of	ADP
ftr-357	269	10	2008	2008	NUM
ftr-357	269	11	,	,	PUNCT
ftr-357	269	12	pub	pub	NOUN
ftr-357	269	13	.	.	PUNCT
ftr-357	270	1	l.	l.	PROPN
ftr-357	270	2	no	no	INTJ
ftr-357	270	3	.	.	PROPN
ftr-357	271	1	110	110	NUM
ftr-357	271	2	-	-	SYM
ftr-357	271	3	289	289	NUM
ftr-357	271	4	,	,	PUNCT
ftr-357	271	5	§	§	PROPN
ftr-357	271	6	§	§	PROPN
ftr-357	271	7	3000	3000	NUM
ftr-357	271	8	,	,	PUNCT
ftr-357	271	9	3091	3091	NUM
ftr-357	271	10	,	,	PUNCT
ftr-357	271	11	122	122	NUM
ftr-357	271	12	stat	stat	NOUN
ftr-357	271	13	.	.	PUNCT
ftr-357	272	1	2654	2654	NUM
ftr-357	272	2	,	,	PUNCT
ftr-357	272	3	2877	2877	NUM
ftr-357	272	4	,	,	PUNCT
ftr-357	272	5	2908	2908	NUM
ftr-357	272	6	(	(	PUNCT
ftr-357	272	7	introducing	introduce	VERB
ftr-357	272	8	code	code	NOUN
ftr-357	272	9	section	section	NOUN
ftr-357	272	10	6050w	6050w	NUM
ftr-357	272	11	,	,	PUNCT
ftr-357	272	12	which	which	PRON
ftr-357	272	13	requires	require	VERB
ftr-357	272	14	that	that	SCONJ
ftr-357	272	15	the	the	DET
ftr-357	272	16	gross	gross	ADJ
ftr-357	272	17	amount	amount	NOUN
ftr-357	272	18	of	of	ADP
ftr-357	272	19	payment	payment	NOUN
ftr-357	272	20	card	card	NOUN
ftr-357	272	21	and	and	CCONJ
ftr-357	272	22	third	third	ADJ
ftr-357	272	23	-	-	PUNCT
ftr-357	272	24	party	party	NOUN
ftr-357	272	25	network	network	NOUN
ftr-357	272	26	transactions	transaction	NOUN
ftr-357	272	27	be	be	AUX
ftr-357	272	28	reported	report	VERB
ftr-357	272	29	annually	annually	ADV
ftr-357	272	30	to	to	ADP
ftr-357	272	31	participating	participate	VERB
ftr-357	272	32	merchants	merchant	NOUN
ftr-357	272	33	and	and	CCONJ
ftr-357	272	34	the	the	DET
ftr-357	272	35	irs	irs	PROPN
ftr-357	272	36	)	)	PUNCT
ftr-357	272	37	.	.	PUNCT
ftr-357	273	1	in	in	ADP
ftr-357	273	2	recently	recently	ADV
ftr-357	273	3	released	release	VERB
ftr-357	273	4	proposed	propose	VERB
ftr-357	273	5	regulations	regulation	NOUN
ftr-357	273	6	,	,	PUNCT
ftr-357	273	7	the	the	DET
ftr-357	273	8	irs	irs	PROPN
ftr-357	273	9	details	detail	VERB
ftr-357	273	10	the	the	DET
ftr-357	273	11	information	information	NOUN
ftr-357	273	12	that	that	PRON
ftr-357	273	13	must	must	AUX
ftr-357	273	14	be	be	AUX
ftr-357	273	15	included	include	VERB
ftr-357	273	16	on	on	ADP
ftr-357	273	17	the	the	DET
ftr-357	273	18	newly	newly	ADV
ftr-357	273	19	designated	designate	VERB
ftr-357	273	20	form	form	NOUN
ftr-357	273	21	1099	1099	NUM
ftr-357	273	22	-	-	PUNCT
ftr-357	273	23	k.	k.	NOUN
ftr-357	273	24	information	information	NOUN
ftr-357	273	25	reporting	report	VERB
ftr-357	273	26	for	for	ADP
ftr-357	273	27	payments	payment	NOUN
ftr-357	273	28	made	make	VERB
ftr-357	273	29	in	in	ADP
ftr-357	273	30	settlement	settlement	NOUN
ftr-357	273	31	for	for	ADP
ftr-357	273	32	payment	payment	NOUN
ftr-357	273	33	card	card	NOUN
ftr-357	273	34	and	and	CCONJ
ftr-357	273	35	third	third	ADJ
ftr-357	273	36	party	party	NOUN
ftr-357	273	37	network	network	NOUN
ftr-357	273	38	transactions	transaction	NOUN
ftr-357	273	39	,	,	PUNCT
ftr-357	273	40	prop	prop	NOUN
ftr-357	273	41	.	.	PUNCT
ftr-357	273	42	regs	regs	PROPN
ftr-357	273	43	.	.	PUNCT
ftr-357	274	1	§	§	PROPN
ftr-357	274	2	§	§	PROPN
ftr-357	274	3	1.6041	1.6041	NUM
ftr-357	274	4	-	-	SYM
ftr-357	274	5	1	1	NUM
ftr-357	274	6	,	,	PUNCT
ftr-357	274	7	1.6050w-1	1.6050w-1	NUM
ftr-357	274	8	,	,	PUNCT
ftr-357	274	9	31.3406(b)(3)-5	31.3406(b)(3)-5	PROPN
ftr-357	274	10	,	,	PUNCT
ftr-357	274	11	31.3406(a)-2	31.3406(a)-2	NUM
ftr-357	274	12	,	,	PUNCT
ftr-357	274	13	31.3406(d)-1	31.3406(d)-1	NUM
ftr-357	274	14	,	,	PUNCT
ftr-357	274	15	31.3406(g)-1	31.3406(g)-1	NUM
ftr-357	274	16	,	,	PUNCT
ftr-357	274	17	31.6051	31.6051	NUM
ftr-357	274	18	-	-	SYM
ftr-357	274	19	4	4	NUM
ftr-357	274	20	,	,	PUNCT
ftr-357	274	21	301.6721	301.6721	NUM
ftr-357	274	22	-	-	SYM
ftr-357	274	23	1	1	NUM
ftr-357	274	24	,	,	PUNCT
ftr-357	274	25	301.6722	301.6722	NUM
ftr-357	274	26	-	-	SYM
ftr-357	274	27	1	1	NUM
ftr-357	274	28	,	,	PUNCT
ftr-357	274	29	74	74	NUM
ftr-357	274	30	fed	feed	VERB
ftr-357	274	31	.	.	PUNCT
ftr-357	275	1	reg	reg	PROPN
ftr-357	275	2	.	.	PROPN
ftr-357	276	1	225	225	NUM
ftr-357	276	2	(	(	PUNCT
ftr-357	276	3	proposed	propose	VERB
ftr-357	276	4	nov	nov	PROPN
ftr-357	276	5	.	.	PROPN
ftr-357	276	6	24	24	NUM
ftr-357	276	7	,	,	PUNCT
ftr-357	276	8	2009	2009	NUM
ftr-357	276	9	)	)	PUNCT
ftr-357	276	10	;	;	PUNCT
ftr-357	276	11	amy	amy	PROPN
ftr-357	276	12	s.	s.	PROPN
ftr-357	276	13	elliot	elliot	PROPN
ftr-357	276	14	,	,	PUNCT
ftr-357	276	15	long	long	ADV
ftr-357	276	16	-	-	PUNCT
ftr-357	276	17	awaited	await	VERB
ftr-357	276	18	proposed	propose	VERB
ftr-357	276	19	credit	credit	NOUN
ftr-357	276	20	card	card	NOUN
ftr-357	276	21	reporting	reporting	NOUN
ftr-357	276	22	regs	reg	NOUN
ftr-357	276	23	released	release	VERB
ftr-357	276	24	,	,	PUNCT
ftr-357	276	25	125	125	NUM
ftr-357	276	26	tax	tax	NOUN
ftr-357	276	27	notes	note	NOUN
ftr-357	276	28	961	961	NUM
ftr-357	276	29	(	(	PUNCT
ftr-357	276	30	2009	2009	NUM
ftr-357	276	31	)	)	PUNCT
ftr-357	276	32	.	.	PUNCT
ftr-357	277	1	360	360	NUM
ftr-357	277	2	florida	florida	PROPN
ftr-357	277	3	tax	tax	NOUN
ftr-357	277	4	review	review	NOUN
ftr-357	277	5	[	[	X
ftr-357	277	6	vol	vol	NOUN
ftr-357	277	7	.	.	PUNCT
ftr-357	278	1	10:5	10:5	NUM
ftr-357	278	2	enable	enable	VERB
ftr-357	278	3	them	they	PRON
ftr-357	278	4	,	,	PUNCT
ftr-357	278	5	at	at	ADP
ftr-357	278	6	the	the	DET
ftr-357	278	7	end	end	NOUN
ftr-357	278	8	of	of	ADP
ftr-357	278	9	each	each	DET
ftr-357	278	10	year	year	NOUN
ftr-357	278	11	,	,	PUNCT
ftr-357	278	12	to	to	PART
ftr-357	278	13	readily	readily	ADV
ftr-357	278	14	download	download	VERB
ftr-357	278	15	information	information	NOUN
ftr-357	278	16	onto	onto	ADP
ftr-357	278	17	their	their	PRON
ftr-357	278	18	business	business	NOUN
ftr-357	278	19	tax	tax	NOUN
ftr-357	278	20	returns	return	NOUN
ftr-357	278	21	without	without	ADP
ftr-357	278	22	the	the	DET
ftr-357	278	23	presence	presence	NOUN
ftr-357	278	24	of	of	ADP
ftr-357	278	25	actual	actual	ADJ
ftr-357	278	26	paper	paper	NOUN
ftr-357	278	27	records	record	NOUN
ftr-357	278	28	.	.	PUNCT
ftr-357	279	1	this	this	DET
ftr-357	279	2	data	datum	NOUN
ftr-357	279	3	downloading	download	VERB
ftr-357	279	4	process	process	NOUN
ftr-357	279	5	is	be	AUX
ftr-357	279	6	far	far	ADV
ftr-357	279	7	easier	easy	ADJ
ftr-357	279	8	,	,	PUNCT
ftr-357	279	9	less	less	ADJ
ftr-357	279	10	time	time	NOUN
ftr-357	279	11	-	-	PUNCT
ftr-357	279	12	consuming	consume	VERB
ftr-357	279	13	,	,	PUNCT
ftr-357	279	14	and	and	CCONJ
ftr-357	279	15	more	more	ADV
ftr-357	279	16	accurate	accurate	ADJ
ftr-357	279	17	than	than	ADP
ftr-357	279	18	reliance	reliance	NOUN
ftr-357	279	19	upon	upon	SCONJ
ftr-357	279	20	paper	paper	NOUN
ftr-357	279	21	records	record	NOUN
ftr-357	279	22	,	,	PUNCT
ftr-357	279	23	which	which	PRON
ftr-357	279	24	are	be	AUX
ftr-357	279	25	readily	readily	ADV
ftr-357	279	26	misplaced	misplace	VERB
ftr-357	279	27	or	or	CCONJ
ftr-357	279	28	from	from	ADP
ftr-357	279	29	which	which	PRON
ftr-357	279	30	the	the	DET
ftr-357	279	31	data	data	NOUN
ftr-357	279	32	is	be	AUX
ftr-357	279	33	inaccurately	inaccurately	ADV
ftr-357	279	34	transcribed	transcribe	VERB
ftr-357	279	35	onto	onto	ADP
ftr-357	279	36	the	the	DET
ftr-357	279	37	submitted	submit	VERB
ftr-357	279	38	tax	tax	NOUN
ftr-357	279	39	return	return	NOUN
ftr-357	279	40	.	.	PUNCT
ftr-357	280	1	the	the	DET
ftr-357	280	2	good	good	PROPN
ftr-357	280	3	news	news	PROPN
ftr-357	280	4	for	for	ADP
ftr-357	280	5	the	the	DET
ftr-357	280	6	tax	tax	NOUN
ftr-357	280	7	administration	administration	NOUN
ftr-357	280	8	process	process	NOUN
ftr-357	280	9	is	be	AUX
ftr-357	280	10	that	that	SCONJ
ftr-357	280	11	tremendous	tremendous	ADJ
ftr-357	280	12	strides	stride	NOUN
ftr-357	280	13	have	have	AUX
ftr-357	280	14	been	be	AUX
ftr-357	280	15	made	make	VERB
ftr-357	280	16	in	in	ADP
ftr-357	280	17	the	the	DET
ftr-357	280	18	sphere	sphere	NOUN
ftr-357	280	19	of	of	ADP
ftr-357	280	20	mass	mass	ADJ
ftr-357	280	21	data	datum	NOUN
ftr-357	280	22	storage	storage	NOUN
ftr-357	280	23	and	and	CCONJ
ftr-357	280	24	data	datum	NOUN
ftr-357	280	25	aggregation	aggregation	NOUN
ftr-357	280	26	.	.	PUNCT
ftr-357	281	1	these	these	DET
ftr-357	281	2	strides	stride	NOUN
ftr-357	281	3	should	should	AUX
ftr-357	281	4	enable	enable	VERB
ftr-357	281	5	taxpayers	taxpayer	NOUN
ftr-357	281	6	and	and	CCONJ
ftr-357	281	7	the	the	DET
ftr-357	281	8	government	government	NOUN
ftr-357	281	9	to	to	PART
ftr-357	281	10	replicate	replicate	VERB
ftr-357	281	11	what	what	PRON
ftr-357	281	12	is	be	AUX
ftr-357	281	13	already	already	ADV
ftr-357	281	14	being	be	AUX
ftr-357	281	15	done	do	VERB
ftr-357	281	16	in	in	ADP
ftr-357	281	17	other	other	ADJ
ftr-357	281	18	areas	area	NOUN
ftr-357	281	19	of	of	ADP
ftr-357	281	20	data	datum	NOUN
ftr-357	281	21	storage	storage	NOUN
ftr-357	281	22	and	and	CCONJ
ftr-357	281	23	apply	apply	VERB
ftr-357	281	24	these	these	DET
ftr-357	281	25	advancements	advancement	NOUN
ftr-357	281	26	to	to	ADP
ftr-357	281	27	individual	individual	ADJ
ftr-357	281	28	taxpayer	taxpayer	NOUN
ftr-357	281	29	return	return	VERB
ftr-357	281	30	compliance.61	compliance.61	NOUN
ftr-357	281	31	(	(	PUNCT
ftr-357	281	32	this	this	DET
ftr-357	281	33	trend	trend	NOUN
ftr-357	281	34	is	be	AUX
ftr-357	281	35	being	be	AUX
ftr-357	281	36	further	far	ADV
ftr-357	281	37	propelled	propel	VERB
ftr-357	281	38	by	by	ADP
ftr-357	281	39	the	the	DET
ftr-357	281	40	fact	fact	NOUN
ftr-357	281	41	that	that	SCONJ
ftr-357	281	42	mass	mass	ADJ
ftr-357	281	43	electronic	electronic	ADJ
ftr-357	281	44	data	datum	NOUN
ftr-357	281	45	storage	storage	NOUN
ftr-357	281	46	is	be	AUX
ftr-357	281	47	“	"	PUNCT
ftr-357	281	48	green	green	ADJ
ftr-357	281	49	,	,	PUNCT
ftr-357	281	50	”	"	PUNCT
ftr-357	281	51	galvanizing	galvanize	VERB
ftr-357	281	52	political	political	ADJ
ftr-357	281	53	momentum	momentum	NOUN
ftr-357	281	54	,	,	PUNCT
ftr-357	281	55	particularly	particularly	ADV
ftr-357	281	56	among	among	ADP
ftr-357	281	57	environmentalists.)62	environmentalists.)62	X
ftr-357	281	58	three	three	NUM
ftr-357	281	59	examples	example	NOUN
ftr-357	281	60	of	of	ADP
ftr-357	281	61	successful	successful	ADJ
ftr-357	281	62	data	data	NOUN
ftr-357	281	63	aggregation	aggregation	NOUN
ftr-357	281	64	immediately	immediately	ADV
ftr-357	281	65	come	come	VERB
ftr-357	281	66	to	to	ADP
ftr-357	281	67	mind	mind	VERB
ftr-357	281	68	.	.	PUNCT
ftr-357	282	1	the	the	DET
ftr-357	282	2	first	first	ADJ
ftr-357	282	3	,	,	PUNCT
ftr-357	282	4	cited	cite	VERB
ftr-357	282	5	in	in	ADP
ftr-357	282	6	the	the	DET
ftr-357	282	7	prior	prior	ADJ
ftr-357	282	8	paragraph	paragraph	NOUN
ftr-357	282	9	,	,	PUNCT
ftr-357	282	10	is	be	AUX
ftr-357	282	11	the	the	DET
ftr-357	282	12	ability	ability	NOUN
ftr-357	282	13	of	of	ADP
ftr-357	282	14	off	off	ADP
ftr-357	282	15	-	-	PUNCT
ftr-357	282	16	the	the	DET
ftr-357	282	17	-	-	PUNCT
ftr-357	282	18	shelf	shelf	NOUN
ftr-357	282	19	software	software	NOUN
ftr-357	282	20	packages	package	NOUN
ftr-357	282	21	to	to	PART
ftr-357	282	22	gather	gather	VERB
ftr-357	282	23	pertinent	pertinent	ADJ
ftr-357	282	24	data	datum	NOUN
ftr-357	282	25	entries	entry	NOUN
ftr-357	282	26	and	and	CCONJ
ftr-357	282	27	to	to	PART
ftr-357	282	28	file	file	VERB
ftr-357	282	29	these	these	DET
ftr-357	282	30	entries	entry	NOUN
ftr-357	282	31	exactly	exactly	ADV
ftr-357	282	32	where	where	SCONJ
ftr-357	282	33	the	the	DET
ftr-357	282	34	business	business	NOUN
ftr-357	282	35	taxpayer	taxpayer	NOUN
ftr-357	282	36	instructs	instruct	VERB
ftr-357	282	37	.	.	PUNCT
ftr-357	283	1	a	a	DET
ftr-357	283	2	second	second	ADJ
ftr-357	283	3	example	example	NOUN
ftr-357	283	4	of	of	ADP
ftr-357	283	5	data	datum	NOUN
ftr-357	283	6	aggregation	aggregation	NOUN
ftr-357	283	7	pertains	pertain	NOUN
ftr-357	283	8	specifically	specifically	ADV
ftr-357	283	9	to	to	ADP
ftr-357	283	10	tax	tax	NOUN
ftr-357	283	11	information	information	NOUN
ftr-357	283	12	:	:	PUNCT
ftr-357	283	13	even	even	ADV
ftr-357	283	14	today	today	NOUN
ftr-357	283	15	,	,	PUNCT
ftr-357	283	16	many	many	ADJ
ftr-357	283	17	financial	financial	ADJ
ftr-357	283	18	institutions	institution	NOUN
ftr-357	283	19	and	and	CCONJ
ftr-357	283	20	brokerage	brokerage	NOUN
ftr-357	283	21	firms	firm	NOUN
ftr-357	283	22	post	post	VERB
ftr-357	283	23	taxpayer	taxpayer	PROPN
ftr-357	283	24	data	datum	NOUN
ftr-357	283	25	,	,	PUNCT
ftr-357	283	26	pertinent	pertinent	ADJ
ftr-357	283	27	to	to	ADP
ftr-357	283	28	their	their	PRON
ftr-357	283	29	individual	individual	ADJ
ftr-357	283	30	clients	client	NOUN
ftr-357	283	31	,	,	PUNCT
ftr-357	283	32	on	on	ADP
ftr-357	283	33	their	their	PRON
ftr-357	283	34	websites	website	NOUN
ftr-357	283	35	;	;	PUNCT
ftr-357	283	36	using	use	VERB
ftr-357	283	37	a	a	DET
ftr-357	283	38	pin	pin	NOUN
ftr-357	283	39	,	,	PUNCT
ftr-357	283	40	taxpayers	taxpayer	NOUN
ftr-357	283	41	/	/	SYM
ftr-357	283	42	clients	client	NOUN
ftr-357	283	43	can	can	AUX
ftr-357	283	44	readily	readily	ADV
ftr-357	283	45	download	download	VERB
ftr-357	283	46	this	this	DET
ftr-357	283	47	personal	personal	ADJ
ftr-357	283	48	tax	tax	NOUN
ftr-357	283	49	information	information	NOUN
ftr-357	283	50	directly	directly	ADV
ftr-357	283	51	onto	onto	ADP
ftr-357	283	52	their	their	PRON
ftr-357	283	53	individual	individual	ADJ
ftr-357	283	54	income	income	NOUN
ftr-357	283	55	tax	tax	NOUN
ftr-357	283	56	returns.63	returns.63	PROPN
ftr-357	283	57	a	a	DET
ftr-357	283	58	third	third	ADJ
ftr-357	283	59	and	and	CCONJ
ftr-357	283	60	final	final	ADJ
ftr-357	283	61	example	example	NOUN
ftr-357	283	62	of	of	ADP
ftr-357	283	63	data	datum	NOUN
ftr-357	283	64	aggregation	aggregation	NOUN
ftr-357	283	65	is	be	AUX
ftr-357	283	66	the	the	DET
ftr-357	283	67	m	m	PROPN
ftr-357	283	68	-	-	PUNCT
ftr-357	283	69	trdb	trdb	ADJ
ftr-357	283	70	system	system	NOUN
ftr-357	283	71	(	(	PUNCT
ftr-357	283	72	described	describe	VERB
ftr-357	283	73	in	in	ADP
ftr-357	283	74	part	part	NOUN
ftr-357	283	75	ii.b	ii.b	PROPN
ftr-357	283	76	)	)	PUNCT
ftr-357	283	77	,	,	PUNCT
ftr-357	283	78	which	which	PRON
ftr-357	283	79	currently	currently	ADV
ftr-357	283	80	stores	store	VERB
ftr-357	283	81	all	all	DET
ftr-357	283	82	accepted	accept	VERB
ftr-357	283	83	returns	return	NOUN
ftr-357	283	84	and	and	CCONJ
ftr-357	283	85	extensions.64	extensions.64	NOUN
ftr-357	283	86	in	in	ADP
ftr-357	283	87	terms	term	NOUN
ftr-357	283	88	of	of	ADP
ftr-357	283	89	tax	tax	NOUN
ftr-357	283	90	administration	administration	NOUN
ftr-357	283	91	,	,	PUNCT
ftr-357	283	92	what	what	PRON
ftr-357	283	93	the	the	DET
ftr-357	283	94	foregoing	forego	VERB
ftr-357	283	95	advancements	advancement	NOUN
ftr-357	283	96	indicate	indicate	VERB
ftr-357	283	97	is	be	AUX
ftr-357	283	98	that	that	SCONJ
ftr-357	283	99	the	the	DET
ftr-357	283	100	government	government	NOUN
ftr-357	283	101	,	,	PUNCT
ftr-357	283	102	in	in	ADP
ftr-357	283	103	terms	term	NOUN
ftr-357	283	104	of	of	ADP
ftr-357	283	105	technology	technology	NOUN
ftr-357	283	106	,	,	PUNCT
ftr-357	283	107	does	do	AUX
ftr-357	283	108	not	not	PART
ftr-357	283	109	need	need	VERB
ftr-357	283	110	to	to	ADP
ftr-357	283	111	61	61	NUM
ftr-357	283	112	.	.	PUNCT
ftr-357	284	1	see	see	VERB
ftr-357	284	2	mike	mike	PROPN
ftr-357	284	3	ashenfelder	ashenfelder	PROPN
ftr-357	284	4	et	et	PROPN
ftr-357	284	5	al	al	PROPN
ftr-357	284	6	.	.	PROPN
ftr-357	284	7	,	,	PUNCT
ftr-357	284	8	ndiipp	ndiipp	NOUN
ftr-357	284	9	models	model	NOUN
ftr-357	284	10	for	for	ADP
ftr-357	284	11	mass	mass	ADJ
ftr-357	284	12	data	data	NOUN
ftr-357	284	13	transmission	transmission	NOUN
ftr-357	284	14	and	and	CCONJ
ftr-357	284	15	storage	storage	NOUN
ftr-357	284	16	,	,	PUNCT
ftr-357	284	17	57	57	NUM
ftr-357	284	18	libr	libr	NOUN
ftr-357	284	19	.	.	PUNCT
ftr-357	285	1	trends	trend	NOUN
ftr-357	285	2	541	541	NUM
ftr-357	285	3	(	(	PUNCT
ftr-357	285	4	winter	winter	NOUN
ftr-357	285	5	2009	2009	NUM
ftr-357	285	6	)	)	PUNCT
ftr-357	285	7	.	.	PUNCT
ftr-357	286	1	62	62	NUM
ftr-357	286	2	.	.	PUNCT
ftr-357	287	1	u.s	u.s	PROPN
ftr-357	287	2	.	.	PROPN
ftr-357	287	3	dep’t	dep’t	PROPN
ftr-357	287	4	treasury	treasury	PROPN
ftr-357	287	5	,	,	PUNCT
ftr-357	287	6	treasury	treasury	PROPN
ftr-357	287	7	goes	go	VERB
ftr-357	287	8	green	green	ADJ
ftr-357	287	9	,	,	PUNCT
ftr-357	287	10	saves	save	VERB
ftr-357	287	11	green	green	ADJ
ftr-357	287	12	(	(	PUNCT
ftr-357	287	13	apr	apr	PROPN
ftr-357	287	14	.	.	PROPN
ftr-357	287	15	19	19	NUM
ftr-357	287	16	,	,	PUNCT
ftr-357	287	17	2010	2010	NUM
ftr-357	287	18	)	)	PUNCT
ftr-357	287	19	,	,	PUNCT
ftr-357	287	20	http://www.treas.gov/press/releases/tg644.htm	http://www.treas.gov/press/releases/tg644.htm	X
ftr-357	287	21	(	(	PUNCT
ftr-357	287	22	“	"	PUNCT
ftr-357	287	23	with	with	SCONJ
ftr-357	287	24	americans	americans	PROPN
ftr-357	287	25	poised	poise	VERB
ftr-357	287	26	to	to	PART
ftr-357	287	27	celebrate	celebrate	VERB
ftr-357	287	28	the	the	DET
ftr-357	287	29	40th	40th	ADJ
ftr-357	287	30	anniversary	anniversary	NOUN
ftr-357	287	31	of	of	ADP
ftr-357	287	32	earth	earth	NOUN
ftr-357	287	33	day	day	NOUN
ftr-357	287	34	this	this	DET
ftr-357	287	35	week	week	NOUN
ftr-357	287	36	,	,	PUNCT
ftr-357	287	37	the	the	DET
ftr-357	287	38	u.s	u.s	PROPN
ftr-357	287	39	.	.	PROPN
ftr-357	287	40	department	department	PROPN
ftr-357	287	41	of	of	ADP
ftr-357	287	42	the	the	DET
ftr-357	287	43	treasury	treasury	PROPN
ftr-357	287	44	today	today	NOUN
ftr-357	287	45	announced	announce	VERB
ftr-357	287	46	a	a	DET
ftr-357	287	47	broad	broad	ADJ
ftr-357	287	48	new	new	ADJ
ftr-357	287	49	initiative	initiative	NOUN
ftr-357	287	50	to	to	PART
ftr-357	287	51	dramatically	dramatically	ADV
ftr-357	287	52	increase	increase	VERB
ftr-357	287	53	the	the	DET
ftr-357	287	54	number	number	NOUN
ftr-357	287	55	of	of	ADP
ftr-357	287	56	electronic	electronic	ADJ
ftr-357	287	57	transactions	transaction	NOUN
ftr-357	287	58	that	that	PRON
ftr-357	287	59	involve	involve	VERB
ftr-357	287	60	treasury	treasury	NOUN
ftr-357	287	61	and	and	CCONJ
ftr-357	287	62	millions	million	NOUN
ftr-357	287	63	of	of	ADP
ftr-357	287	64	citizens	citizen	NOUN
ftr-357	287	65	and	and	CCONJ
ftr-357	287	66	businesses	business	NOUN
ftr-357	287	67	,	,	PUNCT
ftr-357	287	68	a	a	DET
ftr-357	287	69	move	move	NOUN
ftr-357	287	70	that	that	PRON
ftr-357	287	71	is	be	AUX
ftr-357	287	72	expected	expect	VERB
ftr-357	287	73	to	to	PART
ftr-357	287	74	save	save	VERB
ftr-357	287	75	more	more	ADJ
ftr-357	287	76	than	than	ADP
ftr-357	287	77	$	$	SYM
ftr-357	287	78	400	400	NUM
ftr-357	287	79	million	million	NUM
ftr-357	287	80	and	and	CCONJ
ftr-357	287	81	12	12	NUM
ftr-357	287	82	million	million	NUM
ftr-357	287	83	pounds	pound	NOUN
ftr-357	287	84	of	of	ADP
ftr-357	287	85	paper	paper	NOUN
ftr-357	287	86	in	in	ADP
ftr-357	287	87	the	the	DET
ftr-357	287	88	first	first	ADJ
ftr-357	287	89	five	five	NUM
ftr-357	287	90	years	year	NOUN
ftr-357	287	91	alone	alone	ADV
ftr-357	287	92	.	.	PUNCT
ftr-357	287	93	”	"	PUNCT
ftr-357	287	94	)	)	PUNCT
ftr-357	287	95	;	;	PUNCT
ftr-357	287	96	dennis	dennis	PROPN
ftr-357	287	97	mccafferty	mccafferty	PROPN
ftr-357	287	98	,	,	PUNCT
ftr-357	287	99	government	government	NOUN
ftr-357	287	100	goes	go	VERB
ftr-357	287	101	green	green	ADJ
ftr-357	287	102	—	—	PUNCT
ftr-357	287	103	political	political	ADJ
ftr-357	287	104	pressure	pressure	NOUN
ftr-357	287	105	,	,	PUNCT
ftr-357	287	106	shrinking	shrink	VERB
ftr-357	287	107	budgets	budget	NOUN
ftr-357	287	108	force	force	NOUN
ftr-357	287	109	agencies	agency	NOUN
ftr-357	287	110	to	to	PART
ftr-357	287	111	be	be	AUX
ftr-357	287	112	energyefficient	energyefficient	NOUN
ftr-357	287	113	,	,	PUNCT
ftr-357	287	114	varbusiness	varbusiness	ADV
ftr-357	287	115	(	(	PUNCT
ftr-357	287	116	sept	sept	PROPN
ftr-357	287	117	.	.	PROPN
ftr-357	287	118	29	29	NUM
ftr-357	287	119	,	,	PUNCT
ftr-357	287	120	2008	2008	NUM
ftr-357	287	121	)	)	PUNCT
ftr-357	287	122	,	,	PUNCT
ftr-357	287	123	at	at	ADP
ftr-357	287	124	g6	g6	ADJ
ftr-357	287	125	.	.	PUNCT
ftr-357	288	1	63	63	NUM
ftr-357	288	2	.	.	PUNCT
ftr-357	289	1	see	see	VERB
ftr-357	289	2	,	,	PUNCT
ftr-357	289	3	e.g.	e.g.	ADV
ftr-357	289	4	,	,	PUNCT
ftr-357	289	5	american	american	ADJ
ftr-357	289	6	century	century	NOUN
ftr-357	289	7	investments	investment	NOUN
ftr-357	289	8	,	,	PUNCT
ftr-357	289	9	turbotax	turbotax	NOUN
ftr-357	289	10	and	and	CCONJ
ftr-357	289	11	turbotax	turbotax	PROPN
ftr-357	289	12	for	for	ADP
ftr-357	289	13	the	the	DET
ftr-357	289	14	web	web	NOUN
ftr-357	289	15	,	,	PUNCT
ftr-357	289	16	https://www.americancentury.com/customer_service/turbotax_help.jsp	https://www.americancentury.com/customer_service/turbotax_help.jsp	PROPN
ftr-357	289	17	(	(	PUNCT
ftr-357	289	18	“	"	PUNCT
ftr-357	289	19	turbotax	turbotax	NOUN
ftr-357	289	20	software	software	NOUN
ftr-357	289	21	and	and	CCONJ
ftr-357	289	22	turbotax	turbotax	NOUN
ftr-357	289	23	for	for	ADP
ftr-357	289	24	the	the	DET
ftr-357	289	25	web	web	NOUN
ftr-357	289	26	include	include	VERB
ftr-357	289	27	the	the	DET
ftr-357	289	28	instant	instant	ADJ
ftr-357	289	29	data	data	NOUN
ftr-357	289	30	entry	entry	NOUN
ftr-357	289	31	feature	feature	NOUN
ftr-357	289	32	,	,	PUNCT
ftr-357	289	33	that	that	PRON
ftr-357	289	34	enables	enable	VERB
ftr-357	289	35	the	the	DET
ftr-357	289	36	automated	automate	VERB
ftr-357	289	37	import	import	NOUN
ftr-357	289	38	of	of	ADP
ftr-357	289	39	1099	1099	NUM
ftr-357	289	40	-	-	PUNCT
ftr-357	289	41	div	div	NOUN
ftr-357	289	42	,	,	PUNCT
ftr-357	289	43	1099	1099	NUM
ftr-357	289	44	-	-	SYM
ftr-357	289	45	b	b	NOUN
ftr-357	289	46	and	and	CCONJ
ftr-357	289	47	1099	1099	NUM
ftr-357	289	48	-	-	PUNCT
ftr-357	289	49	r	r	NOUN
ftr-357	289	50	tax	tax	NOUN
ftr-357	289	51	data	datum	NOUN
ftr-357	289	52	directly	directly	ADV
ftr-357	289	53	from	from	ADP
ftr-357	289	54	american	american	ADJ
ftr-357	289	55	century	century	NOUN
ftr-357	289	56	investments	investment	NOUN
ftr-357	289	57	for	for	ADP
ftr-357	289	58	your	your	PRON
ftr-357	289	59	retirement	retirement	NOUN
ftr-357	289	60	and	and	CCONJ
ftr-357	289	61	non	non	ADJ
ftr-357	289	62	-	-	ADJ
ftr-357	289	63	retirement	retirement	ADJ
ftr-357	289	64	accounts	account	NOUN
ftr-357	289	65	.	.	PUNCT
ftr-357	290	1	once	once	ADV
ftr-357	290	2	imported	import	VERB
ftr-357	290	3	,	,	PUNCT
ftr-357	290	4	you	you	PRON
ftr-357	290	5	can	can	AUX
ftr-357	290	6	download	download	VERB
ftr-357	290	7	this	this	DET
ftr-357	290	8	information	information	NOUN
ftr-357	290	9	directly	directly	ADV
ftr-357	290	10	into	into	ADP
ftr-357	290	11	your	your	PRON
ftr-357	290	12	turbotax	turbotax	NOUN
ftr-357	290	13	return	return	NOUN
ftr-357	290	14	.	.	PUNCT
ftr-357	290	15	”	"	PUNCT
ftr-357	290	16	)	)	PUNCT
ftr-357	290	17	.	.	PUNCT
ftr-357	291	1	64	64	NUM
ftr-357	291	2	.	.	PUNCT
ftr-357	292	1	see	see	VERB
ftr-357	292	2	text	text	NOUN
ftr-357	292	3	accompanying	accompany	VERB
ftr-357	292	4	supra	supra	PROPN
ftr-357	292	5	note	note	NOUN
ftr-357	292	6	40	40	NUM
ftr-357	292	7	.	.	PUNCT
ftr-357	293	1	2010	2010	NUM
ftr-357	293	2	]	]	PUNCT
ftr-357	293	3	phase	phase	NOUN
ftr-357	293	4	-	-	PUNCT
ftr-357	293	5	out	out	NOUN
ftr-357	293	6	of	of	ADP
ftr-357	293	7	paper	paper	NOUN
ftr-357	293	8	tax	tax	NOUN
ftr-357	293	9	information	information	NOUN
ftr-357	293	10	statements	statement	NOUN
ftr-357	293	11	361	361	NUM
ftr-357	293	12	break	break	VERB
ftr-357	293	13	new	new	ADJ
ftr-357	293	14	ground	ground	NOUN
ftr-357	293	15	.	.	PUNCT
ftr-357	294	1	that	that	PRON
ftr-357	294	2	is	be	AUX
ftr-357	294	3	,	,	PUNCT
ftr-357	294	4	once	once	SCONJ
ftr-357	294	5	the	the	DET
ftr-357	294	6	government	government	NOUN
ftr-357	294	7	gathers	gather	VERB
ftr-357	294	8	all	all	DET
ftr-357	294	9	the	the	DET
ftr-357	294	10	data	datum	NOUN
ftr-357	294	11	sent	send	VERB
ftr-357	294	12	electronically	electronically	ADV
ftr-357	294	13	to	to	ADP
ftr-357	294	14	it	it	PRON
ftr-357	294	15	by	by	ADP
ftr-357	294	16	third	third	ADJ
ftr-357	294	17	parties	party	NOUN
ftr-357	294	18	,	,	PUNCT
ftr-357	294	19	it	it	PRON
ftr-357	294	20	should	should	AUX
ftr-357	294	21	house	house	VERB
ftr-357	294	22	this	this	DET
ftr-357	294	23	information	information	NOUN
ftr-357	294	24	on	on	ADP
ftr-357	294	25	one	one	NUM
ftr-357	294	26	central	central	ADJ
ftr-357	294	27	website	website	NOUN
ftr-357	294	28	.	.	PUNCT
ftr-357	295	1	the	the	DET
ftr-357	295	2	government	government	NOUN
ftr-357	295	3	would	would	AUX
ftr-357	295	4	then	then	ADV
ftr-357	295	5	grant	grant	VERB
ftr-357	295	6	taxpayers	taxpayer	NOUN
ftr-357	295	7	direct	direct	VERB
ftr-357	295	8	electronic	electronic	ADJ
ftr-357	295	9	access	access	NOUN
ftr-357	295	10	to	to	ADP
ftr-357	295	11	this	this	DET
ftr-357	295	12	data	datum	NOUN
ftr-357	295	13	warehouse	warehouse	NOUN
ftr-357	295	14	,	,	PUNCT
ftr-357	295	15	limited	limit	VERB
ftr-357	295	16	to	to	ADP
ftr-357	295	17	their	their	PRON
ftr-357	295	18	particular	particular	ADJ
ftr-357	295	19	“	"	PUNCT
ftr-357	295	20	storeroom	storeroom	NOUN
ftr-357	295	21	”	"	PUNCT
ftr-357	295	22	(	(	PUNCT
ftr-357	295	23	i.e.	i.e.	X
ftr-357	295	24	,	,	PUNCT
ftr-357	295	25	where	where	SCONJ
ftr-357	295	26	tax	tax	NOUN
ftr-357	295	27	data	datum	NOUN
ftr-357	295	28	pertinent	pertinent	VERB
ftr-357	295	29	to	to	ADP
ftr-357	295	30	the	the	DET
ftr-357	295	31	completion	completion	NOUN
ftr-357	295	32	of	of	ADP
ftr-357	295	33	their	their	PRON
ftr-357	295	34	personal	personal	ADJ
ftr-357	295	35	tax	tax	NOUN
ftr-357	295	36	returns	return	NOUN
ftr-357	295	37	would	would	AUX
ftr-357	295	38	be	be	AUX
ftr-357	295	39	housed	house	VERB
ftr-357	295	40	)	)	PUNCT
ftr-357	295	41	.	.	PUNCT
ftr-357	296	1	with	with	ADP
ftr-357	296	2	a	a	DET
ftr-357	296	3	few	few	ADJ
ftr-357	296	4	keystrokes	keystroke	NOUN
ftr-357	296	5	,	,	PUNCT
ftr-357	296	6	taxpayers	taxpayer	NOUN
ftr-357	296	7	accessing	access	VERB
ftr-357	296	8	this	this	DET
ftr-357	296	9	website	website	NOUN
ftr-357	296	10	would	would	AUX
ftr-357	296	11	then	then	ADV
ftr-357	296	12	be	be	AUX
ftr-357	296	13	able	able	ADJ
ftr-357	296	14	to	to	PART
ftr-357	296	15	download	download	VERB
ftr-357	296	16	this	this	DET
ftr-357	296	17	tax	tax	NOUN
ftr-357	296	18	data	datum	NOUN
ftr-357	296	19	directly	directly	ADV
ftr-357	296	20	onto	onto	ADP
ftr-357	296	21	their	their	PRON
ftr-357	296	22	tax	tax	NOUN
ftr-357	296	23	returns	return	NOUN
ftr-357	296	24	.	.	PUNCT
ftr-357	297	1	iv	iv	X
ftr-357	297	2	.	.	PUNCT
ftr-357	297	3	benefits	benefit	NOUN
ftr-357	297	4	flowing	flow	VERB
ftr-357	297	5	from	from	ADP
ftr-357	297	6	the	the	DET
ftr-357	297	7	phase	phase	NOUN
ftr-357	297	8	-	-	PUNCT
ftr-357	297	9	out	out	NOUN
ftr-357	297	10	of	of	ADP
ftr-357	297	11	paper	paper	NOUN
ftr-357	297	12	information	information	NOUN
ftr-357	297	13	statement	statement	NOUN
ftr-357	297	14	issuance	issuance	NOUN
ftr-357	297	15	if	if	SCONJ
ftr-357	297	16	congress	congress	PROPN
ftr-357	297	17	were	be	AUX
ftr-357	297	18	to	to	PART
ftr-357	297	19	phase	phase	VERB
ftr-357	297	20	out	out	ADP
ftr-357	297	21	tax	tax	NOUN
ftr-357	297	22	information	information	NOUN
ftr-357	297	23	statement	statement	NOUN
ftr-357	297	24	issuance	issuance	NOUN
ftr-357	297	25	and	and	CCONJ
ftr-357	297	26	to	to	PART
ftr-357	297	27	call	call	VERB
ftr-357	297	28	for	for	ADP
ftr-357	297	29	the	the	DET
ftr-357	297	30	availability	availability	NOUN
ftr-357	297	31	of	of	ADP
ftr-357	297	32	this	this	DET
ftr-357	297	33	same	same	ADJ
ftr-357	297	34	information	information	NOUN
ftr-357	297	35	electronically	electronically	ADV
ftr-357	297	36	via	via	ADP
ftr-357	297	37	an	an	DET
ftr-357	297	38	irs	irs	PROPN
ftr-357	297	39	website	website	NOUN
ftr-357	297	40	,	,	PUNCT
ftr-357	297	41	numerous	numerous	ADJ
ftr-357	297	42	administrative	administrative	ADJ
ftr-357	297	43	benefits	benefit	NOUN
ftr-357	297	44	would	would	AUX
ftr-357	297	45	arise	arise	VERB
ftr-357	297	46	.	.	PUNCT
ftr-357	298	1	in	in	ADP
ftr-357	298	2	terms	term	NOUN
ftr-357	298	3	of	of	ADP
ftr-357	298	4	money	money	NOUN
ftr-357	298	5	,	,	PUNCT
ftr-357	298	6	resources	resource	NOUN
ftr-357	298	7	,	,	PUNCT
ftr-357	298	8	and	and	CCONJ
ftr-357	298	9	time	time	NOUN
ftr-357	298	10	,	,	PUNCT
ftr-357	298	11	these	these	DET
ftr-357	298	12	administrative	administrative	ADJ
ftr-357	298	13	benefits	benefit	NOUN
ftr-357	298	14	would	would	AUX
ftr-357	298	15	result	result	VERB
ftr-357	298	16	in	in	ADP
ftr-357	298	17	tremendous	tremendous	ADJ
ftr-357	298	18	savings	saving	NOUN
ftr-357	298	19	.	.	PUNCT
ftr-357	299	1	in	in	ADP
ftr-357	299	2	the	the	DET
ftr-357	299	3	subparts	subpart	NOUN
ftr-357	299	4	below	below	ADV
ftr-357	299	5	,	,	PUNCT
ftr-357	299	6	this	this	DET
ftr-357	299	7	analysis	analysis	NOUN
ftr-357	299	8	sets	set	VERB
ftr-357	299	9	forth	forth	ADP
ftr-357	299	10	the	the	DET
ftr-357	299	11	benefits	benefit	NOUN
ftr-357	299	12	that	that	PRON
ftr-357	299	13	would	would	AUX
ftr-357	299	14	inure	inure	VERB
ftr-357	299	15	to	to	ADP
ftr-357	299	16	(	(	PUNCT
ftr-357	299	17	a	a	PRON
ftr-357	299	18	)	)	PUNCT
ftr-357	299	19	taxpayers	taxpayer	NOUN
ftr-357	299	20	,	,	PUNCT
ftr-357	299	21	(	(	PUNCT
ftr-357	299	22	b	b	X
ftr-357	299	23	)	)	PUNCT
ftr-357	299	24	third	third	ADJ
ftr-357	299	25	-	-	PUNCT
ftr-357	299	26	party	party	NOUN
ftr-357	299	27	information	information	NOUN
ftr-357	299	28	statement	statement	NOUN
ftr-357	299	29	issuers	issuer	NOUN
ftr-357	299	30	,	,	PUNCT
ftr-357	299	31	(	(	PUNCT
ftr-357	299	32	c	c	X
ftr-357	299	33	)	)	PUNCT
ftr-357	299	34	tax	tax	NOUN
ftr-357	299	35	return	return	NOUN
ftr-357	299	36	preparers	preparer	NOUN
ftr-357	299	37	,	,	PUNCT
ftr-357	299	38	and	and	CCONJ
ftr-357	299	39	(	(	PUNCT
ftr-357	299	40	d	d	X
ftr-357	299	41	)	)	PUNCT
ftr-357	299	42	the	the	DET
ftr-357	299	43	government	government	NOUN
ftr-357	299	44	.	.	PUNCT
ftr-357	300	1	a.	a.	NOUN
ftr-357	300	2	taxpayers	taxpayer	NOUN
ftr-357	300	3	by	by	ADP
ftr-357	300	4	way	way	NOUN
ftr-357	300	5	of	of	ADP
ftr-357	300	6	background	background	NOUN
ftr-357	300	7	,	,	PUNCT
ftr-357	300	8	taxpayers	taxpayer	NOUN
ftr-357	300	9	who	who	PRON
ftr-357	300	10	receive	receive	VERB
ftr-357	300	11	information	information	NOUN
ftr-357	300	12	statements	statement	NOUN
ftr-357	300	13	such	such	ADJ
ftr-357	300	14	as	as	ADP
ftr-357	300	15	form	form	NOUN
ftr-357	300	16	w-2s	w-2s	NOUN
ftr-357	300	17	and	and	CCONJ
ftr-357	300	18	form	form	NOUN
ftr-357	300	19	1099s	1099	NOUN
ftr-357	300	20	are	be	AUX
ftr-357	300	21	often	often	ADV
ftr-357	300	22	flummoxed	flummox	VERB
ftr-357	300	23	and	and	CCONJ
ftr-357	300	24	overwhelmed	overwhelmed	ADJ
ftr-357	300	25	by	by	ADP
ftr-357	300	26	the	the	DET
ftr-357	300	27	data	datum	NOUN
ftr-357	300	28	such	such	ADJ
ftr-357	300	29	information	information	NOUN
ftr-357	300	30	statements	statement	NOUN
ftr-357	300	31	contain	contain	VERB
ftr-357	300	32	.	.	PUNCT
ftr-357	301	1	consider	consider	VERB
ftr-357	301	2	the	the	DET
ftr-357	301	3	face	face	NOUN
ftr-357	301	4	of	of	ADP
ftr-357	301	5	form	form	NOUN
ftr-357	301	6	w-2	w-2	NOUN
ftr-357	301	7	:	:	PUNCT
ftr-357	301	8	it	it	PRON
ftr-357	301	9	encompasses	encompass	VERB
ftr-357	301	10	spaces	space	NOUN
ftr-357	301	11	for	for	ADP
ftr-357	301	12	over	over	ADP
ftr-357	301	13	twenty	twenty	NUM
ftr-357	301	14	numerical	numerical	ADJ
ftr-357	301	15	entries	entry	NOUN
ftr-357	301	16	.	.	PUNCT
ftr-357	302	1	for	for	ADP
ftr-357	302	2	the	the	DET
ftr-357	302	3	nontax	nontax	PROPN
ftr-357	302	4	professional	professional	NOUN
ftr-357	302	5	,	,	PUNCT
ftr-357	302	6	the	the	DET
ftr-357	302	7	receipt	receipt	NOUN
ftr-357	302	8	of	of	ADP
ftr-357	302	9	form	form	NOUN
ftr-357	302	10	w-2	w-2	NOUN
ftr-357	302	11	can	can	AUX
ftr-357	302	12	be	be	AUX
ftr-357	302	13	a	a	DET
ftr-357	302	14	beguiling	beguiling	ADJ
ftr-357	302	15	experience	experience	NOUN
ftr-357	302	16	:	:	PUNCT
ftr-357	302	17	a	a	DET
ftr-357	302	18	seemingly	seemingly	ADV
ftr-357	302	19	official	official	ADJ
ftr-357	302	20	document	document	NOUN
ftr-357	302	21	,	,	PUNCT
ftr-357	302	22	arriving	arrive	VERB
ftr-357	302	23	typically	typically	ADV
ftr-357	302	24	by	by	ADP
ftr-357	302	25	mail	mail	NOUN
ftr-357	302	26	,	,	PUNCT
ftr-357	302	27	contains	contain	VERB
ftr-357	302	28	a	a	DET
ftr-357	302	29	broad	broad	ADJ
ftr-357	302	30	array	array	NOUN
ftr-357	302	31	of	of	ADP
ftr-357	302	32	numbers	number	NOUN
ftr-357	302	33	,	,	PUNCT
ftr-357	302	34	some	some	PRON
ftr-357	302	35	coded	code	VERB
ftr-357	302	36	and	and	CCONJ
ftr-357	302	37	some	some	PRON
ftr-357	302	38	not	not	PART
ftr-357	302	39	coded	code	VERB
ftr-357	302	40	.	.	PUNCT
ftr-357	303	1	for	for	ADP
ftr-357	303	2	those	those	DET
ftr-357	303	3	taxpayers	taxpayer	NOUN
ftr-357	303	4	who	who	PRON
ftr-357	303	5	willingly	willingly	ADV
ftr-357	303	6	undertake	undertake	VERB
ftr-357	303	7	the	the	DET
ftr-357	303	8	challenge	challenge	NOUN
ftr-357	303	9	and	and	CCONJ
ftr-357	303	10	complete	complete	VERB
ftr-357	303	11	their	their	PRON
ftr-357	303	12	own	own	ADJ
ftr-357	303	13	tax	tax	NOUN
ftr-357	303	14	returns	return	NOUN
ftr-357	303	15	,	,	PUNCT
ftr-357	303	16	most	most	ADJ
ftr-357	303	17	find	find	VERB
ftr-357	303	18	it	it	PRON
ftr-357	303	19	difficult	difficult	ADJ
ftr-357	303	20	to	to	PART
ftr-357	303	21	know	know	VERB
ftr-357	303	22	exactly	exactly	ADV
ftr-357	303	23	where	where	SCONJ
ftr-357	303	24	each	each	DET
ftr-357	303	25	numerical	numerical	ADJ
ftr-357	303	26	entry	entry	NOUN
ftr-357	303	27	of	of	ADP
ftr-357	303	28	the	the	DET
ftr-357	303	29	form	form	NOUN
ftr-357	303	30	w-2	w-2	NOUN
ftr-357	303	31	should	should	AUX
ftr-357	303	32	be	be	AUX
ftr-357	303	33	transcribed	transcribe	VERB
ftr-357	303	34	on	on	ADP
ftr-357	303	35	their	their	PRON
ftr-357	303	36	paper	paper	NOUN
ftr-357	303	37	form	form	NOUN
ftr-357	303	38	1040	1040	NUM
ftr-357	303	39	or	or	CCONJ
ftr-357	303	40	exactly	exactly	ADV
ftr-357	303	41	when	when	SCONJ
ftr-357	303	42	(	(	PUNCT
ftr-357	303	43	and	and	CCONJ
ftr-357	303	44	if	if	SCONJ
ftr-357	303	45	)	)	PUNCT
ftr-357	303	46	their	their	PRON
ftr-357	303	47	tax	tax	NOUN
ftr-357	303	48	preparation	preparation	NOUN
ftr-357	303	49	software	software	NOUN
ftr-357	303	50	will	will	AUX
ftr-357	303	51	prod	prod	VERB
ftr-357	303	52	them	they	PRON
ftr-357	303	53	to	to	PART
ftr-357	303	54	enter	enter	VERB
ftr-357	303	55	the	the	DET
ftr-357	303	56	information	information	NOUN
ftr-357	303	57	proffered	proffer	VERB
ftr-357	303	58	on	on	ADP
ftr-357	303	59	the	the	DET
ftr-357	303	60	information	information	NOUN
ftr-357	303	61	statement	statement	NOUN
ftr-357	303	62	.	.	PUNCT
ftr-357	304	1	likewise	likewise	ADV
ftr-357	304	2	,	,	PUNCT
ftr-357	304	3	when	when	SCONJ
ftr-357	304	4	it	it	PRON
ftr-357	304	5	comes	come	VERB
ftr-357	304	6	to	to	ADP
ftr-357	304	7	using	use	VERB
ftr-357	304	8	the	the	DET
ftr-357	304	9	information	information	NOUN
ftr-357	304	10	contained	contain	VERB
ftr-357	304	11	on	on	ADP
ftr-357	304	12	form	form	NOUN
ftr-357	304	13	1099	1099	NUM
ftr-357	304	14	,	,	PUNCT
ftr-357	304	15	the	the	DET
ftr-357	304	16	same	same	ADJ
ftr-357	304	17	sense	sense	NOUN
ftr-357	304	18	of	of	ADP
ftr-357	304	19	uncertainty	uncertainty	NOUN
ftr-357	304	20	usually	usually	ADV
ftr-357	304	21	besets	beset	VERB
ftr-357	304	22	taxpayers	taxpayer	NOUN
ftr-357	304	23	,	,	PUNCT
ftr-357	304	24	in	in	ADP
ftr-357	304	25	particular	particular	ADJ
ftr-357	304	26	regarding	regard	VERB
ftr-357	304	27	where	where	SCONJ
ftr-357	304	28	certain	certain	ADJ
ftr-357	304	29	numerical	numerical	ADJ
ftr-357	304	30	entries	entry	NOUN
ftr-357	304	31	,	,	PUNCT
ftr-357	304	32	such	such	ADJ
ftr-357	304	33	as	as	ADP
ftr-357	304	34	qualified	qualified	ADJ
ftr-357	304	35	dividends	dividend	NOUN
ftr-357	304	36	,	,	PUNCT
ftr-357	304	37	belong	belong	VERB
ftr-357	304	38	on	on	ADP
ftr-357	304	39	their	their	PRON
ftr-357	304	40	tax	tax	NOUN
ftr-357	304	41	returns	return	NOUN
ftr-357	304	42	.	.	PUNCT
ftr-357	305	1	aside	aside	ADV
ftr-357	305	2	from	from	ADP
ftr-357	305	3	numeric	numeric	ADJ
ftr-357	305	4	complications	complication	NOUN
ftr-357	305	5	surrounding	surround	VERB
ftr-357	305	6	the	the	DET
ftr-357	305	7	tax	tax	NOUN
ftr-357	305	8	return	return	NOUN
ftr-357	305	9	preparation	preparation	NOUN
ftr-357	305	10	process	process	NOUN
ftr-357	305	11	,	,	PUNCT
ftr-357	305	12	taxpayers	taxpayer	NOUN
ftr-357	305	13	harbor	harbor	VERB
ftr-357	305	14	numerous	numerous	ADJ
ftr-357	305	15	other	other	ADJ
ftr-357	305	16	concerns	concern	NOUN
ftr-357	305	17	as	as	ADV
ftr-357	305	18	well	well	ADV
ftr-357	305	19	.	.	PUNCT
ftr-357	306	1	do	do	AUX
ftr-357	306	2	they	they	PRON
ftr-357	306	3	have	have	VERB
ftr-357	306	4	all	all	PRON
ftr-357	306	5	of	of	ADP
ftr-357	306	6	their	their	PRON
ftr-357	306	7	information	information	NOUN
ftr-357	306	8	statements	statement	NOUN
ftr-357	306	9	?	?	PUNCT
ftr-357	307	1	are	be	AUX
ftr-357	307	2	the	the	DET
ftr-357	307	3	dollar	dollar	NOUN
ftr-357	307	4	figures	figure	NOUN
ftr-357	307	5	and	and	CCONJ
ftr-357	307	6	codes	code	NOUN
ftr-357	307	7	contained	contain	VERB
ftr-357	307	8	on	on	ADP
ftr-357	307	9	their	their	PRON
ftr-357	307	10	information	information	NOUN
ftr-357	307	11	statements	statement	NOUN
ftr-357	307	12	correct	correct	ADJ
ftr-357	307	13	?	?	PUNCT
ftr-357	308	1	will	will	AUX
ftr-357	308	2	they	they	PRON
ftr-357	308	3	be	be	AUX
ftr-357	308	4	able	able	ADJ
ftr-357	308	5	to	to	PART
ftr-357	308	6	enter	enter	VERB
ftr-357	308	7	the	the	DET
ftr-357	308	8	data	datum	NOUN
ftr-357	308	9	contained	contain	VERB
ftr-357	308	10	on	on	ADP
ftr-357	308	11	these	these	DET
ftr-357	308	12	information	information	NOUN
ftr-357	308	13	statements	statement	NOUN
ftr-357	308	14	correctly	correctly	ADV
ftr-357	308	15	on	on	ADP
ftr-357	308	16	their	their	PRON
ftr-357	308	17	tax	tax	NOUN
ftr-357	308	18	returns	return	NOUN
ftr-357	308	19	?	?	PUNCT
ftr-357	309	1	will	will	AUX
ftr-357	309	2	turning	turn	VERB
ftr-357	309	3	over	over	ADP
ftr-357	309	4	these	these	DET
ftr-357	309	5	information	information	NOUN
ftr-357	309	6	statements	statement	NOUN
ftr-357	309	7	to	to	ADP
ftr-357	309	8	their	their	PRON
ftr-357	309	9	tax	tax	NOUN
ftr-357	309	10	return	return	NOUN
ftr-357	309	11	362	362	NUM
ftr-357	309	12	florida	florida	PROPN
ftr-357	309	13	tax	tax	NOUN
ftr-357	309	14	review	review	NOUN
ftr-357	309	15	[	[	X
ftr-357	309	16	vol	vol	NOUN
ftr-357	309	17	.	.	PUNCT
ftr-357	310	1	10:5	10:5	NUM
ftr-357	310	2	preparers	preparer	NOUN
ftr-357	310	3	jeopardize	jeopardize	VERB
ftr-357	310	4	their	their	PRON
ftr-357	310	5	privacy	privacy	NOUN
ftr-357	310	6	and	and	CCONJ
ftr-357	310	7	possibly	possibly	ADV
ftr-357	310	8	facilitate	facilitate	VERB
ftr-357	310	9	identity	identity	NOUN
ftr-357	310	10	theft?65	theft?65	PROPN
ftr-357	310	11	if	if	SCONJ
ftr-357	310	12	they	they	PRON
ftr-357	310	13	pay	pay	VERB
ftr-357	310	14	a	a	DET
ftr-357	310	15	tax	tax	NOUN
ftr-357	310	16	return	return	NOUN
ftr-357	310	17	preparer	preparer	NOUN
ftr-357	310	18	to	to	PART
ftr-357	310	19	prepare	prepare	VERB
ftr-357	310	20	their	their	PRON
ftr-357	310	21	tax	tax	NOUN
ftr-357	310	22	returns	return	NOUN
ftr-357	310	23	and	and	CCONJ
ftr-357	310	24	to	to	PART
ftr-357	310	25	enter	enter	VERB
ftr-357	310	26	this	this	DET
ftr-357	310	27	data	datum	NOUN
ftr-357	310	28	,	,	PUNCT
ftr-357	310	29	how	how	SCONJ
ftr-357	310	30	expensive	expensive	ADJ
ftr-357	310	31	will	will	AUX
ftr-357	310	32	the	the	DET
ftr-357	310	33	concomitant	concomitant	ADJ
ftr-357	310	34	fee	fee	NOUN
ftr-357	310	35	be	be	VERB
ftr-357	310	36	?	?	PUNCT
ftr-357	311	1	many	many	ADJ
ftr-357	311	2	,	,	PUNCT
ftr-357	311	3	if	if	SCONJ
ftr-357	311	4	not	not	PART
ftr-357	311	5	all	all	PRON
ftr-357	311	6	,	,	PUNCT
ftr-357	311	7	of	of	ADP
ftr-357	311	8	the	the	DET
ftr-357	311	9	taxpayers	taxpayer	NOUN
ftr-357	311	10	’	’	PART
ftr-357	311	11	fears	fear	NOUN
ftr-357	311	12	and	and	CCONJ
ftr-357	311	13	concerns	concern	NOUN
ftr-357	311	14	articulated	articulate	VERB
ftr-357	311	15	in	in	ADP
ftr-357	311	16	the	the	DET
ftr-357	311	17	prior	prior	ADJ
ftr-357	311	18	two	two	NUM
ftr-357	311	19	paragraphs	paragraph	NOUN
ftr-357	311	20	would	would	AUX
ftr-357	311	21	be	be	AUX
ftr-357	311	22	allayed	allay	VERB
ftr-357	311	23	if	if	SCONJ
ftr-357	311	24	the	the	DET
ftr-357	311	25	data	datum	NOUN
ftr-357	311	26	contained	contain	VERB
ftr-357	311	27	on	on	ADP
ftr-357	311	28	paper	paper	NOUN
ftr-357	311	29	information	information	NOUN
ftr-357	311	30	statements	statement	NOUN
ftr-357	311	31	were	be	AUX
ftr-357	311	32	available	available	ADJ
ftr-357	311	33	electronically	electronically	ADV
ftr-357	311	34	on	on	ADP
ftr-357	311	35	a	a	DET
ftr-357	311	36	secure	secure	ADJ
ftr-357	311	37	irs	irs	PROPN
ftr-357	311	38	website	website	NOUN
ftr-357	311	39	.	.	PUNCT
ftr-357	312	1	for	for	ADP
ftr-357	312	2	starters	starter	NOUN
ftr-357	312	3	,	,	PUNCT
ftr-357	312	4	taxpayers	taxpayer	NOUN
ftr-357	312	5	would	would	AUX
ftr-357	312	6	have	have	VERB
ftr-357	312	7	new	new	ADJ
ftr-357	312	8	confidence	confidence	NOUN
ftr-357	312	9	that	that	SCONJ
ftr-357	312	10	the	the	DET
ftr-357	312	11	numbers	number	NOUN
ftr-357	312	12	and	and	CCONJ
ftr-357	312	13	codes	code	NOUN
ftr-357	312	14	that	that	PRON
ftr-357	312	15	previously	previously	ADV
ftr-357	312	16	appeared	appear	VERB
ftr-357	312	17	on	on	ADP
ftr-357	312	18	their	their	PRON
ftr-357	312	19	paper	paper	NOUN
ftr-357	312	20	information	information	NOUN
ftr-357	312	21	statements	statement	NOUN
ftr-357	312	22	and	and	CCONJ
ftr-357	312	23	are	be	AUX
ftr-357	312	24	now	now	ADV
ftr-357	312	25	made	make	VERB
ftr-357	312	26	available	available	ADJ
ftr-357	312	27	electronically	electronically	ADV
ftr-357	312	28	on	on	ADP
ftr-357	312	29	the	the	DET
ftr-357	312	30	irs	irs	PROPN
ftr-357	312	31	website	website	NOUN
ftr-357	312	32	could	could	AUX
ftr-357	312	33	be	be	AUX
ftr-357	312	34	handled	handle	VERB
ftr-357	312	35	in	in	ADP
ftr-357	312	36	a	a	DET
ftr-357	312	37	more	more	ADV
ftr-357	312	38	comprehensive	comprehensive	ADJ
ftr-357	312	39	fashion	fashion	NOUN
ftr-357	312	40	.	.	PUNCT
ftr-357	313	1	that	that	PRON
ftr-357	313	2	is	be	AUX
ftr-357	313	3	,	,	PUNCT
ftr-357	313	4	the	the	DET
ftr-357	313	5	irs	irs	PROPN
ftr-357	313	6	website	website	NOUN
ftr-357	313	7	could	could	AUX
ftr-357	313	8	allow	allow	VERB
ftr-357	313	9	taxpayers	taxpayer	NOUN
ftr-357	313	10	to	to	PART
ftr-357	313	11	double	double	VERB
ftr-357	313	12	click	click	VERB
ftr-357	313	13	data	datum	NOUN
ftr-357	313	14	entries	entry	NOUN
ftr-357	313	15	to	to	PART
ftr-357	313	16	prompt	prompt	VERB
ftr-357	313	17	a	a	DET
ftr-357	313	18	substantive	substantive	ADJ
ftr-357	313	19	explanation	explanation	NOUN
ftr-357	313	20	of	of	ADP
ftr-357	313	21	the	the	DET
ftr-357	313	22	dollar	dollar	NOUN
ftr-357	313	23	figure	figure	NOUN
ftr-357	313	24	and/or	and/or	CCONJ
ftr-357	313	25	code	code	VERB
ftr-357	313	26	in	in	ADP
ftr-357	313	27	question.66	question.66	NOUN
ftr-357	313	28	furthermore	furthermore	ADV
ftr-357	313	29	,	,	PUNCT
ftr-357	313	30	with	with	ADP
ftr-357	313	31	the	the	DET
ftr-357	313	32	push	push	NOUN
ftr-357	313	33	of	of	ADP
ftr-357	313	34	another	another	DET
ftr-357	313	35	key	key	NOUN
ftr-357	313	36	,	,	PUNCT
ftr-357	313	37	the	the	DET
ftr-357	313	38	irs	irs	PROPN
ftr-357	313	39	website	website	NOUN
ftr-357	313	40	could	could	AUX
ftr-357	313	41	presumably	presumably	ADV
ftr-357	313	42	enable	enable	VERB
ftr-357	313	43	taxpayers	taxpayer	NOUN
ftr-357	313	44	to	to	PART
ftr-357	313	45	eliminate	eliminate	VERB
ftr-357	313	46	tax	tax	NOUN
ftr-357	313	47	return	return	NOUN
ftr-357	313	48	guesswork	guesswork	NOUN
ftr-357	313	49	by	by	ADP
ftr-357	313	50	transferring	transfer	VERB
ftr-357	313	51	relevant	relevant	ADJ
ftr-357	313	52	data	datum	NOUN
ftr-357	313	53	directly	directly	ADV
ftr-357	313	54	onto	onto	ADP
ftr-357	313	55	their	their	PRON
ftr-357	313	56	tax	tax	NOUN
ftr-357	313	57	returns	return	NOUN
ftr-357	313	58	to	to	ADP
ftr-357	313	59	the	the	DET
ftr-357	313	60	exact	exact	ADJ
ftr-357	313	61	location	location	NOUN
ftr-357	313	62	where	where	SCONJ
ftr-357	313	63	such	such	ADJ
ftr-357	313	64	data	datum	NOUN
ftr-357	313	65	should	should	AUX
ftr-357	313	66	be	be	AUX
ftr-357	313	67	recorded	record	VERB
ftr-357	313	68	.	.	PUNCT
ftr-357	314	1	use	use	NOUN
ftr-357	314	2	of	of	ADP
ftr-357	314	3	a	a	DET
ftr-357	314	4	secure	secure	ADJ
ftr-357	314	5	irs	irs	PROPN
ftr-357	314	6	website	website	NOUN
ftr-357	314	7	would	would	AUX
ftr-357	314	8	help	help	VERB
ftr-357	314	9	address	address	VERB
ftr-357	314	10	other	other	ADJ
ftr-357	314	11	taxpayers	taxpayer	NOUN
ftr-357	314	12	’	’	PART
ftr-357	314	13	concerns	concern	NOUN
ftr-357	314	14	as	as	ADV
ftr-357	314	15	well	well	ADV
ftr-357	314	16	.	.	PUNCT
ftr-357	315	1	for	for	ADP
ftr-357	315	2	example	example	NOUN
ftr-357	315	3	,	,	PUNCT
ftr-357	315	4	taxpayers	taxpayer	NOUN
ftr-357	315	5	could	could	AUX
ftr-357	315	6	have	have	VERB
ftr-357	315	7	confidence	confidence	NOUN
ftr-357	315	8	that	that	SCONJ
ftr-357	315	9	their	their	PRON
ftr-357	315	10	information	information	NOUN
ftr-357	315	11	statements	statement	NOUN
ftr-357	315	12	would	would	AUX
ftr-357	315	13	not	not	PART
ftr-357	315	14	be	be	AUX
ftr-357	315	15	mailed	mail	VERB
ftr-357	315	16	to	to	ADP
ftr-357	315	17	the	the	DET
ftr-357	315	18	wrong	wrong	ADJ
ftr-357	315	19	address	address	NOUN
ftr-357	315	20	,	,	PUNCT
ftr-357	315	21	opened	open	VERB
ftr-357	315	22	by	by	ADP
ftr-357	315	23	unscrupulous	unscrupulous	ADJ
ftr-357	315	24	mailroom	mailroom	NOUN
ftr-357	315	25	personnel	personnel	NOUN
ftr-357	315	26	,	,	PUNCT
ftr-357	315	27	or	or	CCONJ
ftr-357	315	28	lost	lose	VERB
ftr-357	315	29	subsequent	subsequent	ADJ
ftr-357	315	30	to	to	ADP
ftr-357	315	31	their	their	PRON
ftr-357	315	32	receipt	receipt	NOUN
ftr-357	315	33	.	.	PUNCT
ftr-357	316	1	on	on	ADP
ftr-357	316	2	their	their	PRON
ftr-357	316	3	computer	computer	NOUN
ftr-357	316	4	screens	screen	NOUN
ftr-357	316	5	,	,	PUNCT
ftr-357	316	6	taxpayers	taxpayer	NOUN
ftr-357	316	7	could	could	AUX
ftr-357	316	8	view	view	VERB
ftr-357	316	9	all	all	DET
ftr-357	316	10	tax	tax	NOUN
ftr-357	316	11	data	datum	NOUN
ftr-357	316	12	relevant	relevant	ADJ
ftr-357	316	13	to	to	ADP
ftr-357	316	14	their	their	PRON
ftr-357	316	15	tax	tax	NOUN
ftr-357	316	16	returns	return	NOUN
ftr-357	316	17	.	.	PUNCT
ftr-357	317	1	if	if	SCONJ
ftr-357	317	2	taxpayers	taxpayer	NOUN
ftr-357	317	3	noticed	notice	VERB
ftr-357	317	4	that	that	SCONJ
ftr-357	317	5	the	the	DET
ftr-357	317	6	information	information	NOUN
ftr-357	317	7	from	from	ADP
ftr-357	317	8	a	a	DET
ftr-357	317	9	particular	particular	ADJ
ftr-357	317	10	third	third	ADJ
ftr-357	317	11	-	-	PUNCT
ftr-357	317	12	party	party	NOUN
ftr-357	317	13	information	information	NOUN
ftr-357	317	14	issuer	issuer	NOUN
ftr-357	317	15	was	be	AUX
ftr-357	317	16	missing	missing	ADJ
ftr-357	317	17	,	,	PUNCT
ftr-357	317	18	they	they	PRON
ftr-357	317	19	could	could	AUX
ftr-357	317	20	contact	contact	VERB
ftr-357	317	21	the	the	DET
ftr-357	317	22	third	third	ADJ
ftr-357	317	23	-	-	PUNCT
ftr-357	317	24	party	party	NOUN
ftr-357	317	25	information	information	NOUN
ftr-357	317	26	issuer	issuer	NOUN
ftr-357	317	27	in	in	ADP
ftr-357	317	28	question	question	NOUN
ftr-357	317	29	;	;	PUNCT
ftr-357	317	30	alternatively	alternatively	ADV
ftr-357	317	31	,	,	PUNCT
ftr-357	317	32	if	if	SCONJ
ftr-357	317	33	there	there	PRON
ftr-357	317	34	was	be	VERB
ftr-357	317	35	a	a	DET
ftr-357	317	36	putative	putative	ADJ
ftr-357	317	37	mistake	mistake	NOUN
ftr-357	317	38	made	make	VERB
ftr-357	317	39	by	by	ADP
ftr-357	317	40	that	that	DET
ftr-357	317	41	third	third	ADJ
ftr-357	317	42	party	party	NOUN
ftr-357	317	43	,	,	PUNCT
ftr-357	317	44	taxpayers	taxpayer	NOUN
ftr-357	317	45	likewise	likewise	ADV
ftr-357	317	46	could	could	AUX
ftr-357	317	47	contact	contact	VERB
ftr-357	317	48	the	the	DET
ftr-357	317	49	third	third	ADJ
ftr-357	317	50	party	party	NOUN
ftr-357	317	51	to	to	PART
ftr-357	317	52	request	request	VERB
ftr-357	317	53	a	a	DET
ftr-357	317	54	correction	correction	NOUN
ftr-357	317	55	of	of	ADP
ftr-357	317	56	the	the	DET
ftr-357	317	57	erroneous	erroneous	ADJ
ftr-357	317	58	information	information	NOUN
ftr-357	317	59	.	.	PUNCT
ftr-357	318	1	adoption	adoption	NOUN
ftr-357	318	2	of	of	ADP
ftr-357	318	3	this	this	DET
ftr-357	318	4	proposal	proposal	NOUN
ftr-357	318	5	would	would	AUX
ftr-357	318	6	also	also	ADV
ftr-357	318	7	probably	probably	ADV
ftr-357	318	8	alter	alter	VERB
ftr-357	318	9	the	the	DET
ftr-357	318	10	relationship	relationship	NOUN
ftr-357	318	11	that	that	PRON
ftr-357	318	12	taxpayers	taxpayer	NOUN
ftr-357	318	13	share	share	VERB
ftr-357	318	14	with	with	ADP
ftr-357	318	15	their	their	PRON
ftr-357	318	16	tax	tax	NOUN
ftr-357	318	17	return	return	NOUN
ftr-357	318	18	preparer	preparer	NOUN
ftr-357	318	19	.	.	PUNCT
ftr-357	319	1	right	right	ADV
ftr-357	319	2	now	now	ADV
ftr-357	319	3	,	,	PUNCT
ftr-357	319	4	for	for	ADP
ftr-357	319	5	reasons	reason	NOUN
ftr-357	319	6	of	of	ADP
ftr-357	319	7	cost	cost	NOUN
ftr-357	319	8	efficiencies	efficiency	NOUN
ftr-357	319	9	,	,	PUNCT
ftr-357	319	10	data	datum	NOUN
ftr-357	319	11	entry	entry	NOUN
ftr-357	319	12	for	for	ADP
ftr-357	319	13	a	a	DET
ftr-357	319	14	significant	significant	ADJ
ftr-357	319	15	number	number	NOUN
ftr-357	319	16	of	of	ADP
ftr-357	319	17	paid	pay	VERB
ftr-357	319	18	-	-	PUNCT
ftr-357	319	19	preparer	preparer	NOUN
ftr-357	319	20	tax	tax	NOUN
ftr-357	319	21	returns	return	NOUN
ftr-357	319	22	is	be	AUX
ftr-357	319	23	conducted	conduct	VERB
ftr-357	319	24	overseas.67	overseas.67	ADV
ftr-357	319	25	not	not	PART
ftr-357	319	26	only	only	ADV
ftr-357	319	27	does	do	VERB
ftr-357	319	28	the	the	DET
ftr-357	319	29	transference	transference	NOUN
ftr-357	319	30	of	of	ADP
ftr-357	319	31	personal	personal	ADJ
ftr-357	319	32	65	65	NUM
ftr-357	319	33	.	.	PUNCT
ftr-357	320	1	see	see	VERB
ftr-357	320	2	david	david	PROPN
ftr-357	320	3	j.	j.	PROPN
ftr-357	320	4	roberts	roberts	PROPN
ftr-357	320	5	,	,	PUNCT
ftr-357	320	6	why	why	SCONJ
ftr-357	320	7	is	be	AUX
ftr-357	320	8	your	your	PRON
ftr-357	320	9	social	social	ADJ
ftr-357	320	10	security	security	NOUN
ftr-357	320	11	number	number	NOUN
ftr-357	320	12	on	on	ADP
ftr-357	320	13	those	those	DET
ftr-357	320	14	information	information	NOUN
ftr-357	320	15	returns	return	NOUN
ftr-357	320	16	?	?	PUNCT
ftr-357	320	17	,	,	PUNCT
ftr-357	320	18	2010	2010	NUM
ftr-357	320	19	tax	tax	NOUN
ftr-357	320	20	notes	note	NOUN
ftr-357	320	21	today	today	NOUN
ftr-357	320	22	36	36	NUM
ftr-357	320	23	-	-	SYM
ftr-357	320	24	9	9	NUM
ftr-357	320	25	(	(	PUNCT
ftr-357	320	26	feb	feb	X
ftr-357	320	27	.	.	PROPN
ftr-357	320	28	24	24	NUM
ftr-357	320	29	,	,	PUNCT
ftr-357	320	30	2010	2010	NUM
ftr-357	320	31	)	)	PUNCT
ftr-357	320	32	(	(	PUNCT
ftr-357	320	33	stressing	stress	VERB
ftr-357	320	34	the	the	DET
ftr-357	320	35	dangers	danger	NOUN
ftr-357	320	36	associated	associate	VERB
ftr-357	320	37	with	with	ADP
ftr-357	320	38	having	have	VERB
ftr-357	320	39	taxpayers	taxpayer	NOUN
ftr-357	320	40	’	’	PART
ftr-357	320	41	social	social	ADJ
ftr-357	320	42	security	security	NOUN
ftr-357	320	43	numbers	number	NOUN
ftr-357	320	44	posted	post	VERB
ftr-357	320	45	on	on	ADP
ftr-357	320	46	the	the	DET
ftr-357	320	47	face	face	NOUN
ftr-357	320	48	of	of	ADP
ftr-357	320	49	information	information	NOUN
ftr-357	320	50	statements	statement	NOUN
ftr-357	320	51	)	)	PUNCT
ftr-357	320	52	.	.	PUNCT
ftr-357	321	1	66	66	NUM
ftr-357	321	2	.	.	PUNCT
ftr-357	322	1	indeed	indeed	ADV
ftr-357	322	2	,	,	PUNCT
ftr-357	322	3	the	the	DET
ftr-357	322	4	irs	irs	PROPN
ftr-357	322	5	website	website	NOUN
ftr-357	322	6	could	could	AUX
ftr-357	322	7	have	have	VERB
ftr-357	322	8	a	a	DET
ftr-357	322	9	series	series	NOUN
ftr-357	322	10	of	of	ADP
ftr-357	322	11	pop	pop	NOUN
ftr-357	322	12	-	-	PUNCT
ftr-357	322	13	ups	up	NOUN
ftr-357	322	14	to	to	PART
ftr-357	322	15	remind	remind	VERB
ftr-357	322	16	taxpayers	taxpayer	NOUN
ftr-357	322	17	that	that	SCONJ
ftr-357	322	18	all	all	DET
ftr-357	322	19	income	income	NOUN
ftr-357	322	20	must	must	AUX
ftr-357	322	21	be	be	AUX
ftr-357	322	22	reported	report	VERB
ftr-357	322	23	,	,	PUNCT
ftr-357	322	24	including	include	VERB
ftr-357	322	25	income	income	NOUN
ftr-357	322	26	earned	earn	VERB
ftr-357	322	27	in	in	ADP
ftr-357	322	28	the	the	DET
ftr-357	322	29	form	form	NOUN
ftr-357	322	30	of	of	ADP
ftr-357	322	31	cash	cash	NOUN
ftr-357	322	32	.	.	PUNCT
ftr-357	323	1	on	on	ADP
ftr-357	323	2	the	the	DET
ftr-357	323	3	one	one	NUM
ftr-357	323	4	hand	hand	NOUN
ftr-357	323	5	,	,	PUNCT
ftr-357	323	6	such	such	ADJ
ftr-357	323	7	pop	pop	NOUN
ftr-357	323	8	-	-	PUNCT
ftr-357	323	9	ups	up	NOUN
ftr-357	323	10	could	could	AUX
ftr-357	323	11	be	be	AUX
ftr-357	323	12	a	a	DET
ftr-357	323	13	tremendous	tremendous	ADJ
ftr-357	323	14	taxpayer	taxpayer	NOUN
ftr-357	323	15	compliance	compliance	NOUN
ftr-357	323	16	tool	tool	NOUN
ftr-357	323	17	;	;	PUNCT
ftr-357	323	18	on	on	ADP
ftr-357	323	19	the	the	DET
ftr-357	323	20	other	other	ADJ
ftr-357	323	21	hand	hand	NOUN
ftr-357	323	22	,	,	PUNCT
ftr-357	323	23	taxpayers	taxpayer	NOUN
ftr-357	323	24	may	may	AUX
ftr-357	323	25	consider	consider	VERB
ftr-357	323	26	the	the	DET
ftr-357	323	27	use	use	NOUN
ftr-357	323	28	of	of	ADP
ftr-357	323	29	such	such	ADJ
ftr-357	323	30	pop	pop	NOUN
ftr-357	323	31	-	-	PUNCT
ftr-357	323	32	ups	up	NOUN
ftr-357	323	33	too	too	ADV
ftr-357	323	34	reminiscent	reminiscent	ADJ
ftr-357	323	35	of	of	ADP
ftr-357	323	36	orwell	orwell	PROPN
ftr-357	323	37	’s	’s	PART
ftr-357	323	38	1984	1984	NUM
ftr-357	323	39	.	.	PUNCT
ftr-357	324	1	see	see	VERB
ftr-357	324	2	wendy	wendy	PROPN
ftr-357	324	3	m.	m.	PROPN
ftr-357	324	4	moe	moe	PROPN
ftr-357	324	5	,	,	PUNCT
ftr-357	324	6	should	should	AUX
ftr-357	324	7	we	we	PRON
ftr-357	324	8	wait	wait	VERB
ftr-357	324	9	to	to	PART
ftr-357	324	10	promote	promote	VERB
ftr-357	324	11	?	?	PUNCT
ftr-357	324	12	:	:	PUNCT
ftr-357	324	13	the	the	DET
ftr-357	324	14	effect	effect	NOUN
ftr-357	324	15	of	of	ADP
ftr-357	324	16	timing	timing	NOUN
ftr-357	324	17	on	on	ADP
ftr-357	324	18	response	response	NOUN
ftr-357	324	19	to	to	ADP
ftr-357	324	20	pop	pop	VERB
ftr-357	324	21	-	-	PUNCT
ftr-357	324	22	up	up	ADP
ftr-357	324	23	promotions	promotion	NOUN
ftr-357	324	24	(	(	PUNCT
ftr-357	324	25	apr	apr	PROPN
ftr-357	324	26	.	.	PROPN
ftr-357	324	27	2003	2003	NUM
ftr-357	324	28	)	)	PUNCT
ftr-357	324	29	,	,	PUNCT
ftr-357	324	30	available	available	ADJ
ftr-357	324	31	at	at	ADP
ftr-357	324	32	http://interruptions.net/literature/moe-ms-submitted.pdf	http://interruptions.net/literature/moe-ms-submitted.pdf	PROPN
ftr-357	324	33	(	(	PUNCT
ftr-357	324	34	drawing	draw	VERB
ftr-357	324	35	inconclusive	inconclusive	ADJ
ftr-357	324	36	conclusions	conclusion	NOUN
ftr-357	324	37	on	on	ADP
ftr-357	324	38	the	the	DET
ftr-357	324	39	effectiveness	effectiveness	NOUN
ftr-357	324	40	of	of	ADP
ftr-357	324	41	pop	pop	NOUN
ftr-357	324	42	-	-	PUNCT
ftr-357	324	43	ups	up	NOUN
ftr-357	324	44	)	)	PUNCT
ftr-357	324	45	.	.	PUNCT
ftr-357	325	1	67	67	NUM
ftr-357	325	2	.	.	PUNCT
ftr-357	325	3	jay	jay	PROPN
ftr-357	325	4	a.	a.	PROPN
ftr-357	325	5	soled	sole	VERB
ftr-357	325	6	,	,	PUNCT
ftr-357	325	7	outsourcing	outsource	VERB
ftr-357	325	8	tax	tax	NOUN
ftr-357	325	9	return	return	NOUN
ftr-357	325	10	preparation	preparation	NOUN
ftr-357	325	11	and	and	CCONJ
ftr-357	325	12	its	its	PRON
ftr-357	325	13	implications	implication	NOUN
ftr-357	325	14	,	,	PUNCT
ftr-357	325	15	cpa	cpa	PROPN
ftr-357	325	16	j.	j.	PROPN
ftr-357	325	17	,	,	PUNCT
ftr-357	325	18	mar	mar	PROPN
ftr-357	325	19	.	.	PROPN
ftr-357	325	20	2005	2005	NUM
ftr-357	325	21	,	,	PUNCT
ftr-357	325	22	at	at	ADP
ftr-357	325	23	14–15	14–15	NUM
ftr-357	325	24	;	;	PUNCT
ftr-357	325	25	see	see	VERB
ftr-357	325	26	also	also	ADV
ftr-357	325	27	tax	tax	VERB
ftr-357	325	28	advisor	advisor	NOUN
ftr-357	325	29	shortage	shortage	NOUN
ftr-357	325	30	:	:	PUNCT
ftr-357	325	31	us	us	PROPN
ftr-357	325	32	returns	return	NOUN
ftr-357	325	33	prepared	prepare	VERB
ftr-357	325	34	in	in	ADP
ftr-357	325	35	india	india	PROPN
ftr-357	325	36	,	,	PUNCT
ftr-357	325	37	rediff	rediff	PROPN
ftr-357	325	38	india	india	PROPN
ftr-357	325	39	abroad	abroad	ADV
ftr-357	325	40	,	,	PUNCT
ftr-357	325	41	nov	nov	PROPN
ftr-357	325	42	.	.	PROPN
ftr-357	325	43	24	24	NUM
ftr-357	325	44	,	,	PUNCT
ftr-357	325	45	2006	2006	NUM
ftr-357	325	46	,	,	PUNCT
ftr-357	325	47	http://www.rediff.com/money/2006/	http://www.rediff.com/money/2006/	PROPN
ftr-357	325	48	2010	2010	NUM
ftr-357	325	49	]	]	PUNCT
ftr-357	325	50	phase	phase	NOUN
ftr-357	325	51	-	-	PUNCT
ftr-357	325	52	out	out	NOUN
ftr-357	325	53	of	of	ADP
ftr-357	325	54	paper	paper	NOUN
ftr-357	325	55	tax	tax	NOUN
ftr-357	325	56	information	information	NOUN
ftr-357	325	57	statements	statement	NOUN
ftr-357	325	58	363	363	NUM
ftr-357	325	59	taxpayer	taxpayer	NOUN
ftr-357	325	60	data	datum	NOUN
ftr-357	325	61	overseas	overseas	ADV
ftr-357	325	62	raise	raise	VERB
ftr-357	325	63	privacy	privacy	NOUN
ftr-357	325	64	concerns,68	concerns,68	NOUN
ftr-357	325	65	it	it	PRON
ftr-357	325	66	contributes	contribute	VERB
ftr-357	325	67	to	to	ADP
ftr-357	325	68	the	the	DET
ftr-357	325	69	u.s	u.s	PROPN
ftr-357	325	70	.	.	PROPN
ftr-357	325	71	trade	trade	NOUN
ftr-357	325	72	imbalance.69	imbalance.69	NOUN
ftr-357	325	73	by	by	ADP
ftr-357	325	74	eliminating	eliminate	VERB
ftr-357	325	75	the	the	DET
ftr-357	325	76	data	datum	NOUN
ftr-357	325	77	entry	entry	NOUN
ftr-357	325	78	element	element	NOUN
ftr-357	325	79	of	of	ADP
ftr-357	325	80	tax	tax	NOUN
ftr-357	325	81	return	return	NOUN
ftr-357	325	82	preparation	preparation	NOUN
ftr-357	325	83	,	,	PUNCT
ftr-357	325	84	privacy	privacy	NOUN
ftr-357	325	85	concerns	concern	NOUN
ftr-357	325	86	would	would	AUX
ftr-357	325	87	be	be	AUX
ftr-357	325	88	minimized	minimize	VERB
ftr-357	325	89	and	and	CCONJ
ftr-357	325	90	the	the	DET
ftr-357	325	91	trade	trade	NOUN
ftr-357	325	92	imbalance	imbalance	NOUN
ftr-357	325	93	between	between	ADP
ftr-357	325	94	the	the	DET
ftr-357	325	95	united	united	PROPN
ftr-357	325	96	states	states	PROPN
ftr-357	325	97	and	and	CCONJ
ftr-357	325	98	other	other	ADJ
ftr-357	325	99	countries	country	NOUN
ftr-357	325	100	lessened	lessen	VERB
ftr-357	325	101	.	.	PUNCT
ftr-357	326	1	a	a	DET
ftr-357	326	2	related	relate	VERB
ftr-357	326	3	salutary	salutary	ADJ
ftr-357	326	4	effect	effect	NOUN
ftr-357	326	5	of	of	ADP
ftr-357	326	6	eliminating	eliminate	VERB
ftr-357	326	7	the	the	DET
ftr-357	326	8	menial	menial	ADJ
ftr-357	326	9	and	and	CCONJ
ftr-357	326	10	costly	costly	ADJ
ftr-357	326	11	chore	chore	NOUN
ftr-357	326	12	of	of	ADP
ftr-357	326	13	manual	manual	ADJ
ftr-357	326	14	data	datum	NOUN
ftr-357	326	15	transferences	transference	NOUN
ftr-357	326	16	is	be	AUX
ftr-357	326	17	that	that	SCONJ
ftr-357	326	18	taxpayers	taxpayer	NOUN
ftr-357	326	19	who	who	PRON
ftr-357	326	20	rely	rely	VERB
ftr-357	326	21	on	on	ADP
ftr-357	326	22	paid	pay	VERB
ftr-357	326	23	tax	tax	NOUN
ftr-357	326	24	return	return	NOUN
ftr-357	326	25	preparers	preparer	NOUN
ftr-357	326	26	would	would	AUX
ftr-357	326	27	likely	likely	ADV
ftr-357	326	28	experience	experience	VERB
ftr-357	326	29	a	a	DET
ftr-357	326	30	fee	fee	NOUN
ftr-357	326	31	decrease	decrease	NOUN
ftr-357	326	32	as	as	ADP
ftr-357	326	33	tax	tax	NOUN
ftr-357	326	34	return	return	NOUN
ftr-357	326	35	preparation	preparation	NOUN
ftr-357	326	36	work	work	NOUN
ftr-357	326	37	would	would	AUX
ftr-357	326	38	be	be	AUX
ftr-357	326	39	a	a	DET
ftr-357	326	40	far	far	ADV
ftr-357	326	41	less	less	ADJ
ftr-357	326	42	labor	labor	NOUN
ftr-357	326	43	-	-	PUNCT
ftr-357	326	44	intensive	intensive	ADJ
ftr-357	326	45	enterprise	enterprise	NOUN
ftr-357	326	46	.	.	PUNCT
ftr-357	327	1	b.	b.	PROPN
ftr-357	327	2	third	third	ADJ
ftr-357	327	3	-	-	PUNCT
ftr-357	327	4	party	party	NOUN
ftr-357	327	5	information	information	NOUN
ftr-357	327	6	issuers	issuer	NOUN
ftr-357	327	7	as	as	SCONJ
ftr-357	327	8	explained	explain	VERB
ftr-357	327	9	in	in	ADP
ftr-357	327	10	part	part	PROPN
ftr-357	327	11	ii	ii	PROPN
ftr-357	327	12	,	,	PUNCT
ftr-357	327	13	third	third	ADJ
ftr-357	327	14	-	-	PUNCT
ftr-357	327	15	party	party	NOUN
ftr-357	327	16	information	information	NOUN
ftr-357	327	17	issuers	issuer	NOUN
ftr-357	327	18	have	have	VERB
ftr-357	327	19	a	a	DET
ftr-357	327	20	broad	broad	ADJ
ftr-357	327	21	array	array	NOUN
ftr-357	327	22	of	of	ADP
ftr-357	327	23	filing	file	VERB
ftr-357	327	24	obligations	obligation	NOUN
ftr-357	327	25	to	to	PART
ftr-357	327	26	fulfill	fulfill	VERB
ftr-357	327	27	lest	lest	SCONJ
ftr-357	327	28	they	they	PRON
ftr-357	327	29	be	be	VERB
ftr-357	327	30	subject	subject	ADJ
ftr-357	327	31	to	to	ADP
ftr-357	327	32	a	a	DET
ftr-357	327	33	series	series	NOUN
ftr-357	327	34	of	of	ADP
ftr-357	327	35	fairly	fairly	ADV
ftr-357	327	36	onerous	onerous	ADJ
ftr-357	327	37	penalties.70	penalties.70	NOUN
ftr-357	327	38	as	as	ADP
ftr-357	327	39	part	part	NOUN
ftr-357	327	40	of	of	ADP
ftr-357	327	41	their	their	PRON
ftr-357	327	42	responsibilities	responsibility	NOUN
ftr-357	327	43	,	,	PUNCT
ftr-357	327	44	third	third	ADJ
ftr-357	327	45	-	-	PUNCT
ftr-357	327	46	party	party	NOUN
ftr-357	327	47	information	information	NOUN
ftr-357	327	48	issuers	issuer	NOUN
ftr-357	327	49	must	must	AUX
ftr-357	327	50	undertake	undertake	VERB
ftr-357	327	51	a	a	DET
ftr-357	327	52	two	two	NUM
ftr-357	327	53	-	-	PUNCT
ftr-357	327	54	step	step	NOUN
ftr-357	327	55	process	process	NOUN
ftr-357	327	56	.	.	PUNCT
ftr-357	328	1	step	step	NOUN
ftr-357	328	2	1	1	NUM
ftr-357	328	3	is	be	AUX
ftr-357	328	4	that	that	SCONJ
ftr-357	328	5	by	by	ADP
ftr-357	328	6	january	january	PROPN
ftr-357	328	7	31	31	NUM
ftr-357	328	8	of	of	ADP
ftr-357	328	9	every	every	DET
ftr-357	328	10	year	year	NOUN
ftr-357	328	11	,	,	PUNCT
ftr-357	328	12	each	each	DET
ftr-357	328	13	information	information	NOUN
ftr-357	328	14	provider	provider	NOUN
ftr-357	328	15	must	must	AUX
ftr-357	328	16	distribute	distribute	VERB
ftr-357	328	17	paper	paper	NOUN
ftr-357	328	18	information	information	NOUN
ftr-357	328	19	statements	statement	NOUN
ftr-357	328	20	such	such	ADJ
ftr-357	328	21	as	as	ADP
ftr-357	328	22	form	form	NOUN
ftr-357	328	23	w-2s	w-2	VERB
ftr-357	328	24	to	to	ADP
ftr-357	328	25	the	the	DET
ftr-357	328	26	taxpayers	taxpayer	NOUN
ftr-357	328	27	it	it	PRON
ftr-357	328	28	employs	employ	VERB
ftr-357	328	29	and	and	CCONJ
ftr-357	328	30	form	form	VERB
ftr-357	328	31	1099s	1099s	NUM
ftr-357	328	32	to	to	ADP
ftr-357	328	33	taxpayers	taxpayer	NOUN
ftr-357	328	34	who	who	PRON
ftr-357	328	35	perform	perform	VERB
ftr-357	328	36	independent	independent	ADJ
ftr-357	328	37	contractor	contractor	NOUN
ftr-357	328	38	services	service	NOUN
ftr-357	328	39	or	or	CCONJ
ftr-357	328	40	utilize	utilize	VERB
ftr-357	328	41	its	its	PRON
ftr-357	328	42	investment	investment	NOUN
ftr-357	328	43	services	service	NOUN
ftr-357	328	44	(	(	PUNCT
ftr-357	328	45	e.g.	e.g.	ADV
ftr-357	328	46	,	,	PUNCT
ftr-357	328	47	banks).71	banks).71	X
ftr-357	328	48	step	step	NOUN
ftr-357	328	49	2	2	NUM
ftr-357	328	50	is	be	AUX
ftr-357	328	51	that	that	SCONJ
ftr-357	328	52	by	by	ADP
ftr-357	328	53	mandated	mandate	VERB
ftr-357	328	54	dates	date	NOUN
ftr-357	328	55	,	,	PUNCT
ftr-357	328	56	thirdparty	thirdparty	PROPN
ftr-357	328	57	information	information	NOUN
ftr-357	328	58	issuers	issuer	NOUN
ftr-357	328	59	must	must	AUX
ftr-357	328	60	file	file	VERB
ftr-357	328	61	this	this	DET
ftr-357	328	62	same	same	ADJ
ftr-357	328	63	information	information	NOUN
ftr-357	328	64	with	with	ADP
ftr-357	328	65	the	the	DET
ftr-357	328	66	government.72	government.72	NOUN
ftr-357	328	67	in	in	ADP
ftr-357	328	68	order	order	NOUN
ftr-357	328	69	to	to	PART
ftr-357	328	70	fulfill	fulfill	VERB
ftr-357	328	71	this	this	DET
ftr-357	328	72	second	second	ADJ
ftr-357	328	73	step	step	NOUN
ftr-357	328	74	,	,	PUNCT
ftr-357	328	75	taxpayers	taxpayer	NOUN
ftr-357	328	76	typically	typically	ADV
ftr-357	328	77	use	use	VERB
ftr-357	328	78	what	what	PRON
ftr-357	328	79	is	be	AUX
ftr-357	328	80	known	know	VERB
ftr-357	328	81	as	as	ADP
ftr-357	328	82	the	the	DET
ftr-357	328	83	filing	filing	NOUN
ftr-357	328	84	information	information	NOUN
ftr-357	328	85	returns	return	VERB
ftr-357	328	86	electronically	electronically	ADV
ftr-357	328	87	(	(	PUNCT
ftr-357	328	88	fire	fire	NOUN
ftr-357	328	89	)	)	PUNCT
ftr-357	328	90	2006	2006	NUM
ftr-357	328	91	/	/	SYM
ftr-357	328	92	nov/24bpo.htm	nov/24bpo.htm	PROPN
ftr-357	328	93	(	(	PUNCT
ftr-357	328	94	“	"	PUNCT
ftr-357	328	95	[	[	X
ftr-357	328	96	a	a	X
ftr-357	328	97	]	]	X
ftr-357	328	98	report	report	NOUN
ftr-357	328	99	prepared	prepare	VERB
ftr-357	328	100	by	by	ADP
ftr-357	328	101	pune	pune	NOUN
ftr-357	328	102	-	-	PUNCT
ftr-357	328	103	based	base	VERB
ftr-357	328	104	valuenotes	valuenote	NOUN
ftr-357	328	105	,	,	PUNCT
ftr-357	328	106	a	a	DET
ftr-357	328	107	leading	lead	VERB
ftr-357	328	108	provider	provider	NOUN
ftr-357	328	109	of	of	ADP
ftr-357	328	110	business	business	NOUN
ftr-357	328	111	intelligence	intelligence	NOUN
ftr-357	328	112	and	and	CCONJ
ftr-357	328	113	research	research	NOUN
ftr-357	328	114	.	.	PUNCT
ftr-357	328	115	.	.	PUNCT
ftr-357	328	116	.	.	PUNCT
ftr-357	329	1	‘	'	PUNCT
ftr-357	329	2	says	say	VERB
ftr-357	329	3	that	that	SCONJ
ftr-357	329	4	at	at	ADV
ftr-357	329	5	least	least	ADJ
ftr-357	329	6	1.6	1.6	NUM
ftr-357	329	7	million	million	NUM
ftr-357	329	8	returns	return	NOUN
ftr-357	329	9	will	will	AUX
ftr-357	329	10	be	be	AUX
ftr-357	329	11	prepared	prepare	VERB
ftr-357	329	12	in	in	ADP
ftr-357	329	13	india	india	PROPN
ftr-357	329	14	by	by	ADP
ftr-357	329	15	2011	2011	NUM
ftr-357	329	16	,	,	PUNCT
ftr-357	329	17	but	but	CCONJ
ftr-357	329	18	adds	add	VERB
ftr-357	329	19	that	that	SCONJ
ftr-357	329	20	this	this	DET
ftr-357	329	21	estimate	estimate	NOUN
ftr-357	329	22	is	be	AUX
ftr-357	329	23	quite	quite	ADV
ftr-357	329	24	conservative	conservative	ADJ
ftr-357	329	25	and	and	CCONJ
ftr-357	329	26	the	the	DET
ftr-357	329	27	potential	potential	NOUN
ftr-357	329	28	is	be	AUX
ftr-357	329	29	much	much	ADV
ftr-357	329	30	larger	large	ADJ
ftr-357	329	31	at	at	ADP
ftr-357	329	32	22	22	NUM
ftr-357	329	33	million	million	NUM
ftr-357	329	34	returns	return	NOUN
ftr-357	329	35	per	per	ADP
ftr-357	329	36	year	year	NOUN
ftr-357	329	37	by	by	ADP
ftr-357	329	38	2011	2011	NUM
ftr-357	329	39	.	.	PUNCT
ftr-357	329	40	’	'	PUNCT
ftr-357	329	41	”	"	PUNCT
ftr-357	329	42	)	)	PUNCT
ftr-357	329	43	.	.	PUNCT
ftr-357	330	1	68	68	NUM
ftr-357	330	2	.	.	PUNCT
ftr-357	331	1	see	see	VERB
ftr-357	331	2	,	,	PUNCT
ftr-357	331	3	e.g.	e.g.	ADV
ftr-357	331	4	,	,	PUNCT
ftr-357	331	5	rachel	rachel	PROPN
ftr-357	331	6	konrad	konrad	PROPN
ftr-357	331	7	,	,	PUNCT
ftr-357	331	8	foreign	foreign	ADJ
ftr-357	331	9	accountants	accountant	NOUN
ftr-357	331	10	do	do	VERB
ftr-357	331	11	us	us	PROPN
ftr-357	331	12	tax	tax	NOUN
ftr-357	331	13	returns	return	NOUN
ftr-357	331	14	,	,	PUNCT
ftr-357	331	15	usa	usa	PROPN
ftr-357	331	16	today	today	NOUN
ftr-357	331	17	,	,	PUNCT
ftr-357	331	18	feb	feb	PROPN
ftr-357	331	19	.	.	PROPN
ftr-357	331	20	23	23	NUM
ftr-357	331	21	,	,	PUNCT
ftr-357	331	22	2004	2004	NUM
ftr-357	331	23	,	,	PUNCT
ftr-357	331	24	http://www.usatoday.com/money/perfi/taxes/2004-0223-overseas-outsourcing_x.htm	http://www.usatoday.com/money/perfi/taxes/2004-0223-overseas-outsourcing_x.htm	PROPN
ftr-357	331	25	(	(	PUNCT
ftr-357	331	26	“	"	PUNCT
ftr-357	331	27	although	although	SCONJ
ftr-357	331	28	firms	firm	NOUN
ftr-357	331	29	have	have	VERB
ftr-357	331	30	yet	yet	ADV
ftr-357	331	31	to	to	PART
ftr-357	331	32	report	report	VERB
ftr-357	331	33	identity	identity	NOUN
ftr-357	331	34	theft	theft	NOUN
ftr-357	331	35	or	or	CCONJ
ftr-357	331	36	fraud	fraud	NOUN
ftr-357	331	37	stemming	stem	VERB
ftr-357	331	38	from	from	ADP
ftr-357	331	39	outsourcing	outsourcing	NOUN
ftr-357	331	40	,	,	PUNCT
ftr-357	331	41	privacy	privacy	NOUN
ftr-357	331	42	advocates	advocate	NOUN
ftr-357	331	43	cringe	cringe	VERB
ftr-357	331	44	at	at	ADP
ftr-357	331	45	the	the	DET
ftr-357	331	46	notion	notion	NOUN
ftr-357	331	47	of	of	ADP
ftr-357	331	48	scanning	scan	VERB
ftr-357	331	49	and	and	CCONJ
ftr-357	331	50	transmitting	transmit	VERB
ftr-357	331	51	w2	w2	NOUN
ftr-357	331	52	forms	form	NOUN
ftr-357	331	53	—	—	PUNCT
ftr-357	331	54	along	along	ADP
ftr-357	331	55	with	with	ADP
ftr-357	331	56	their	their	PRON
ftr-357	331	57	social	social	ADJ
ftr-357	331	58	security	security	NOUN
ftr-357	331	59	numbers	number	NOUN
ftr-357	331	60	and	and	CCONJ
ftr-357	331	61	salary	salary	NOUN
ftr-357	331	62	information	information	NOUN
ftr-357	331	63	—	—	PUNCT
ftr-357	331	64	across	across	ADP
ftr-357	331	65	a	a	DET
ftr-357	331	66	dozen	dozen	NOUN
ftr-357	331	67	or	or	CCONJ
ftr-357	331	68	so	so	ADV
ftr-357	331	69	time	time	NOUN
ftr-357	331	70	zones	zone	NOUN
ftr-357	331	71	.	.	PUNCT
ftr-357	331	72	”	"	PUNCT
ftr-357	331	73	)	)	PUNCT
ftr-357	331	74	.	.	PUNCT
ftr-357	332	1	69	69	NUM
ftr-357	332	2	.	.	PUNCT
ftr-357	333	1	see	see	VERB
ftr-357	333	2	,	,	PUNCT
ftr-357	333	3	e.g.	e.g.	ADV
ftr-357	333	4	,	,	PUNCT
ftr-357	333	5	peter	peter	PROPN
ftr-357	333	6	s.	s.	PROPN
ftr-357	333	7	goodman	goodman	PROPN
ftr-357	333	8	,	,	PUNCT
ftr-357	333	9	despite	despite	SCONJ
ftr-357	333	10	signs	sign	NOUN
ftr-357	333	11	of	of	ADP
ftr-357	333	12	recovery	recovery	NOUN
ftr-357	333	13	,	,	PUNCT
ftr-357	333	14	chronic	chronic	ADJ
ftr-357	333	15	joblessness	joblessness	NOUN
ftr-357	333	16	rises	rise	NOUN
ftr-357	333	17	,	,	PUNCT
ftr-357	333	18	n.y	n.y	PROPN
ftr-357	333	19	.	.	PROPN
ftr-357	333	20	times	times	PROPN
ftr-357	333	21	,	,	PUNCT
ftr-357	333	22	feb	feb	PROPN
ftr-357	333	23	.	.	PROPN
ftr-357	333	24	21	21	NUM
ftr-357	333	25	,	,	PUNCT
ftr-357	333	26	2010	2010	NUM
ftr-357	333	27	,	,	PUNCT
ftr-357	333	28	at	at	ADP
ftr-357	333	29	a1	a1	NOUN
ftr-357	333	30	(	(	PUNCT
ftr-357	333	31	“	"	PUNCT
ftr-357	333	32	factory	factory	NOUN
ftr-357	333	33	work	work	NOUN
ftr-357	333	34	and	and	CCONJ
ftr-357	333	35	even	even	ADV
ftr-357	333	36	whitecollar	whitecollar	ADJ
ftr-357	333	37	jobs	job	NOUN
ftr-357	333	38	have	have	AUX
ftr-357	333	39	moved	move	VERB
ftr-357	333	40	in	in	ADP
ftr-357	333	41	recent	recent	ADJ
ftr-357	333	42	years	year	NOUN
ftr-357	333	43	to	to	ADP
ftr-357	333	44	low	low	ADJ
ftr-357	333	45	-	-	PUNCT
ftr-357	333	46	cost	cost	NOUN
ftr-357	333	47	countries	country	NOUN
ftr-357	333	48	in	in	ADP
ftr-357	333	49	asia	asia	PROPN
ftr-357	333	50	and	and	CCONJ
ftr-357	333	51	latin	latin	PROPN
ftr-357	333	52	america	america	PROPN
ftr-357	333	53	.	.	PUNCT
ftr-357	333	54	”	"	PUNCT
ftr-357	333	55	)	)	PUNCT
ftr-357	333	56	.	.	PUNCT
ftr-357	334	1	70	70	X
ftr-357	334	2	.	.	X
ftr-357	335	1	see	see	VERB
ftr-357	335	2	supra	supra	PROPN
ftr-357	335	3	part	part	PROPN
ftr-357	335	4	ii.b	ii.b	PROPN
ftr-357	335	5	.	.	PUNCT
ftr-357	336	1	71	71	NUM
ftr-357	336	2	.	.	PUNCT
ftr-357	337	1	see	see	VERB
ftr-357	337	2	supra	supra	PROPN
ftr-357	337	3	note	note	PROPN
ftr-357	337	4	27	27	NUM
ftr-357	337	5	and	and	CCONJ
ftr-357	337	6	accompanying	accompany	VERB
ftr-357	337	7	text	text	NOUN
ftr-357	337	8	.	.	PUNCT
ftr-357	338	1	72	72	NUM
ftr-357	338	2	.	.	PUNCT
ftr-357	339	1	see	see	VERB
ftr-357	339	2	supra	supra	PROPN
ftr-357	339	3	notes	note	NOUN
ftr-357	339	4	28–29	28–29	NUM
ftr-357	339	5	and	and	CCONJ
ftr-357	339	6	accompanying	accompany	VERB
ftr-357	339	7	text	text	NOUN
ftr-357	339	8	.	.	PUNCT
ftr-357	340	1	364	364	NUM
ftr-357	340	2	florida	florida	PROPN
ftr-357	340	3	tax	tax	NOUN
ftr-357	340	4	review	review	NOUN
ftr-357	340	5	[	[	X
ftr-357	340	6	vol	vol	NOUN
ftr-357	340	7	.	.	PUNCT
ftr-357	341	1	10:5	10:5	NUM
ftr-357	341	2	system.73	system.73	VERB
ftr-357	341	3	the	the	DET
ftr-357	341	4	fire	fire	NOUN
ftr-357	341	5	system	system	NOUN
ftr-357	341	6	is	be	AUX
ftr-357	341	7	the	the	DET
ftr-357	341	8	electronic	electronic	ADJ
ftr-357	341	9	repository	repository	NOUN
ftr-357	341	10	/	/	SYM
ftr-357	341	11	database	database	NOUN
ftr-357	341	12	of	of	ADP
ftr-357	341	13	all	all	DET
ftr-357	341	14	information	information	NOUN
ftr-357	341	15	return	return	VERB
ftr-357	341	16	submissions.74	submissions.74	ADJ
ftr-357	341	17	adoption	adoption	NOUN
ftr-357	341	18	of	of	ADP
ftr-357	341	19	the	the	DET
ftr-357	341	20	proposed	propose	VERB
ftr-357	341	21	electronic	electronic	ADJ
ftr-357	341	22	submission	submission	NOUN
ftr-357	341	23	process	process	NOUN
ftr-357	341	24	would	would	AUX
ftr-357	341	25	eliminate	eliminate	VERB
ftr-357	341	26	this	this	DET
ftr-357	341	27	two	two	NUM
ftr-357	341	28	-	-	PUNCT
ftr-357	341	29	step	step	NOUN
ftr-357	341	30	process	process	NOUN
ftr-357	341	31	and	and	CCONJ
ftr-357	341	32	coalesce	coalesce	VERB
ftr-357	341	33	it	it	PRON
ftr-357	341	34	into	into	ADP
ftr-357	341	35	one	one	NUM
ftr-357	341	36	step	step	NOUN
ftr-357	341	37	.	.	PUNCT
ftr-357	342	1	by	by	ADP
ftr-357	342	2	the	the	DET
ftr-357	342	3	end	end	NOUN
ftr-357	342	4	of	of	ADP
ftr-357	342	5	every	every	DET
ftr-357	342	6	january	january	PROPN
ftr-357	342	7	,	,	PUNCT
ftr-357	342	8	using	use	VERB
ftr-357	342	9	the	the	DET
ftr-357	342	10	fire	fire	NOUN
ftr-357	342	11	system	system	NOUN
ftr-357	342	12	,	,	PUNCT
ftr-357	342	13	third	third	ADJ
ftr-357	342	14	-	-	PUNCT
ftr-357	342	15	party	party	NOUN
ftr-357	342	16	information	information	NOUN
ftr-357	342	17	issuers	issuer	NOUN
ftr-357	342	18	would	would	AUX
ftr-357	342	19	have	have	VERB
ftr-357	342	20	to	to	PART
ftr-357	342	21	submit	submit	VERB
ftr-357	342	22	the	the	DET
ftr-357	342	23	relevant	relevant	ADJ
ftr-357	342	24	information	information	NOUN
ftr-357	342	25	electronically	electronically	ADV
ftr-357	342	26	to	to	ADP
ftr-357	342	27	the	the	DET
ftr-357	342	28	irs.75	irs.75	PROPN
ftr-357	342	29	it	it	PRON
ftr-357	342	30	would	would	AUX
ftr-357	342	31	then	then	ADV
ftr-357	342	32	be	be	AUX
ftr-357	342	33	the	the	DET
ftr-357	342	34	irs	irs	PROPN
ftr-357	342	35	’s	’s	PART
ftr-357	342	36	responsibility	responsibility	NOUN
ftr-357	342	37	to	to	PART
ftr-357	342	38	transfer	transfer	VERB
ftr-357	342	39	the	the	DET
ftr-357	342	40	submitted	submit	VERB
ftr-357	342	41	data	datum	NOUN
ftr-357	342	42	onto	onto	ADP
ftr-357	342	43	its	its	PRON
ftr-357	342	44	website	website	NOUN
ftr-357	342	45	,	,	PUNCT
ftr-357	342	46	directing	direct	VERB
ftr-357	342	47	and	and	CCONJ
ftr-357	342	48	separating	separate	VERB
ftr-357	342	49	such	such	ADJ
ftr-357	342	50	data	datum	NOUN
ftr-357	342	51	in	in	ADP
ftr-357	342	52	a	a	DET
ftr-357	342	53	fashion	fashion	NOUN
ftr-357	342	54	that	that	PRON
ftr-357	342	55	enables	enable	VERB
ftr-357	342	56	taxpayers	taxpayer	NOUN
ftr-357	342	57	using	use	VERB
ftr-357	342	58	specialized	specialized	ADJ
ftr-357	342	59	pins	pin	NOUN
ftr-357	342	60	to	to	PART
ftr-357	342	61	have	have	VERB
ftr-357	342	62	immediate	immediate	ADJ
ftr-357	342	63	access	access	NOUN
ftr-357	342	64	to	to	ADP
ftr-357	342	65	this	this	DET
ftr-357	342	66	data	datum	NOUN
ftr-357	342	67	.	.	PUNCT
ftr-357	343	1	in	in	ADP
ftr-357	343	2	an	an	DET
ftr-357	343	3	ideal	ideal	ADJ
ftr-357	343	4	world	world	NOUN
ftr-357	343	5	,	,	PUNCT
ftr-357	343	6	this	this	DET
ftr-357	343	7	direction	direction	NOUN
ftr-357	343	8	and	and	CCONJ
ftr-357	343	9	separation	separation	NOUN
ftr-357	343	10	process	process	NOUN
ftr-357	343	11	would	would	AUX
ftr-357	343	12	take	take	VERB
ftr-357	343	13	fourteen	fourteen	NUM
ftr-357	343	14	days	day	NOUN
ftr-357	343	15	or	or	CCONJ
ftr-357	343	16	less	less	ADJ
ftr-357	343	17	,	,	PUNCT
ftr-357	343	18	enabling	enable	VERB
ftr-357	343	19	taxpayers	taxpayer	NOUN
ftr-357	343	20	’	'	PUNCT
ftr-357	343	21	access	access	NOUN
ftr-357	343	22	to	to	ADP
ftr-357	343	23	this	this	DET
ftr-357	343	24	critical	critical	ADJ
ftr-357	343	25	information	information	NOUN
ftr-357	343	26	by	by	ADP
ftr-357	343	27	february	february	PROPN
ftr-357	343	28	15	15	NUM
ftr-357	343	29	.	.	PUNCT
ftr-357	344	1	from	from	ADP
ftr-357	344	2	the	the	DET
ftr-357	344	3	prospective	prospective	NOUN
ftr-357	344	4	of	of	ADP
ftr-357	344	5	third	third	ADJ
ftr-357	344	6	-	-	PUNCT
ftr-357	344	7	party	party	NOUN
ftr-357	344	8	information	information	NOUN
ftr-357	344	9	issuers	issuer	NOUN
ftr-357	344	10	,	,	PUNCT
ftr-357	344	11	the	the	DET
ftr-357	344	12	cost	cost	NOUN
ftr-357	344	13	savings	saving	NOUN
ftr-357	344	14	associated	associate	VERB
ftr-357	344	15	with	with	ADP
ftr-357	344	16	the	the	DET
ftr-357	344	17	adoption	adoption	NOUN
ftr-357	344	18	of	of	ADP
ftr-357	344	19	this	this	DET
ftr-357	344	20	proposal	proposal	NOUN
ftr-357	344	21	would	would	AUX
ftr-357	344	22	be	be	AUX
ftr-357	344	23	enormous	enormous	ADJ
ftr-357	344	24	.	.	PUNCT
ftr-357	345	1	for	for	ADP
ftr-357	345	2	example	example	NOUN
ftr-357	345	3	,	,	PUNCT
ftr-357	345	4	no	no	ADV
ftr-357	345	5	longer	long	ADV
ftr-357	345	6	would	would	AUX
ftr-357	345	7	these	these	DET
ftr-357	345	8	third	third	ADJ
ftr-357	345	9	parties	party	NOUN
ftr-357	345	10	endure	endure	VERB
ftr-357	345	11	burdensome	burdensome	ADJ
ftr-357	345	12	postage	postage	NOUN
ftr-357	345	13	,	,	PUNCT
ftr-357	345	14	paper	paper	NOUN
ftr-357	345	15	,	,	PUNCT
ftr-357	345	16	and	and	CCONJ
ftr-357	345	17	toner	toner	NOUN
ftr-357	345	18	costs	cost	NOUN
ftr-357	345	19	.	.	PUNCT
ftr-357	346	1	in	in	ADP
ftr-357	346	2	those	those	DET
ftr-357	346	3	cases	case	NOUN
ftr-357	346	4	in	in	ADP
ftr-357	346	5	which	which	PRON
ftr-357	346	6	these	these	DET
ftr-357	346	7	third	third	ADJ
ftr-357	346	8	-	-	PUNCT
ftr-357	346	9	party	party	NOUN
ftr-357	346	10	information	information	NOUN
ftr-357	346	11	issuers	issuer	NOUN
ftr-357	346	12	employed	employ	VERB
ftr-357	346	13	the	the	DET
ftr-357	346	14	services	service	NOUN
ftr-357	346	15	of	of	ADP
ftr-357	346	16	another	another	DET
ftr-357	346	17	party	party	NOUN
ftr-357	346	18	to	to	PART
ftr-357	346	19	produce	produce	VERB
ftr-357	346	20	these	these	DET
ftr-357	346	21	tax	tax	NOUN
ftr-357	346	22	information	information	NOUN
ftr-357	346	23	statements	statement	NOUN
ftr-357	346	24	,	,	PUNCT
ftr-357	346	25	the	the	DET
ftr-357	346	26	fees	fee	NOUN
ftr-357	346	27	associated	associate	VERB
ftr-357	346	28	with	with	ADP
ftr-357	346	29	the	the	DET
ftr-357	346	30	production	production	NOUN
ftr-357	346	31	of	of	ADP
ftr-357	346	32	these	these	DET
ftr-357	346	33	statements	statement	NOUN
ftr-357	346	34	would	would	AUX
ftr-357	346	35	likely	likely	ADV
ftr-357	346	36	drop	drop	VERB
ftr-357	346	37	dramatically	dramatically	ADV
ftr-357	346	38	.	.	PUNCT
ftr-357	347	1	finally	finally	ADV
ftr-357	347	2	,	,	PUNCT
ftr-357	347	3	if	if	SCONJ
ftr-357	347	4	these	these	DET
ftr-357	347	5	third	third	ADJ
ftr-357	347	6	-	-	PUNCT
ftr-357	347	7	party	party	NOUN
ftr-357	347	8	information	information	NOUN
ftr-357	347	9	providers	provider	NOUN
ftr-357	347	10	committed	commit	VERB
ftr-357	347	11	errors	error	NOUN
ftr-357	347	12	in	in	ADP
ftr-357	347	13	producing	produce	VERB
ftr-357	347	14	these	these	DET
ftr-357	347	15	tax	tax	NOUN
ftr-357	347	16	information	information	NOUN
ftr-357	347	17	statements	statement	NOUN
ftr-357	347	18	,	,	PUNCT
ftr-357	347	19	they	they	PRON
ftr-357	347	20	could	could	AUX
ftr-357	347	21	quickly	quickly	ADV
ftr-357	347	22	and	and	CCONJ
ftr-357	347	23	efficiently	efficiently	ADV
ftr-357	347	24	remedy	remedy	VERB
ftr-357	347	25	these	these	DET
ftr-357	347	26	errors	error	NOUN
ftr-357	347	27	electronically	electronically	ADV
ftr-357	347	28	rather	rather	ADV
ftr-357	347	29	than	than	ADP
ftr-357	347	30	having	have	VERB
ftr-357	347	31	to	to	PART
ftr-357	347	32	issue	issue	VERB
ftr-357	347	33	new	new	ADJ
ftr-357	347	34	paper	paper	NOUN
ftr-357	347	35	statements	statement	NOUN
ftr-357	347	36	.	.	PUNCT
ftr-357	348	1	c.	c.	PROPN
ftr-357	348	2	tax	tax	PROPN
ftr-357	348	3	return	return	NOUN
ftr-357	348	4	preparers	preparer	NOUN
ftr-357	348	5	adoption	adoption	NOUN
ftr-357	348	6	of	of	ADP
ftr-357	348	7	this	this	DET
ftr-357	348	8	proposal	proposal	NOUN
ftr-357	348	9	would	would	AUX
ftr-357	348	10	probably	probably	ADV
ftr-357	348	11	enjoy	enjoy	VERB
ftr-357	348	12	popularity	popularity	NOUN
ftr-357	348	13	with	with	ADP
ftr-357	348	14	seasoned	seasoned	ADJ
ftr-357	348	15	tax	tax	NOUN
ftr-357	348	16	accountants	accountant	NOUN
ftr-357	348	17	.	.	PUNCT
ftr-357	349	1	in	in	ADP
ftr-357	349	2	general	general	ADJ
ftr-357	349	3	,	,	PUNCT
ftr-357	349	4	few	few	ADJ
ftr-357	349	5	tax	tax	NOUN
ftr-357	349	6	accountants	accountant	NOUN
ftr-357	349	7	relish	relish	VERB
ftr-357	349	8	the	the	DET
ftr-357	349	9	menial	menial	ADJ
ftr-357	349	10	chore	chore	NOUN
ftr-357	349	11	of	of	ADP
ftr-357	349	12	manual	manual	ADJ
ftr-357	349	13	data	datum	NOUN
ftr-357	349	14	entry	entry	NOUN
ftr-357	349	15	.	.	PUNCT
ftr-357	350	1	instead	instead	ADV
ftr-357	350	2	,	,	PUNCT
ftr-357	350	3	anecdotal	anecdotal	ADJ
ftr-357	350	4	evidence	evidence	NOUN
ftr-357	350	5	suggests	suggest	VERB
ftr-357	350	6	that	that	SCONJ
ftr-357	350	7	most	most	ADV
ftr-357	350	8	seasoned	season	VERB
ftr-357	350	9	tax	tax	NOUN
ftr-357	350	10	accountants	accountant	NOUN
ftr-357	350	11	would	would	AUX
ftr-357	350	12	prefer	prefer	VERB
ftr-357	350	13	to	to	PART
ftr-357	350	14	focus	focus	VERB
ftr-357	350	15	their	their	PRON
ftr-357	350	16	energies	energy	NOUN
ftr-357	350	17	and	and	CCONJ
ftr-357	350	18	mental	mental	ADJ
ftr-357	350	19	acumen	acuman	NOUN
ftr-357	350	20	on	on	ADP
ftr-357	350	21	the	the	DET
ftr-357	350	22	intellectual	intellectual	ADJ
ftr-357	350	23	task	task	NOUN
ftr-357	350	24	of	of	ADP
ftr-357	350	25	rendering	render	VERB
ftr-357	350	26	exceptional	exceptional	ADJ
ftr-357	350	27	tax	tax	NOUN
ftr-357	350	28	advice	advice	NOUN
ftr-357	350	29	.	.	PUNCT
ftr-357	351	1	the	the	DET
ftr-357	351	2	73	73	NUM
ftr-357	351	3	.	.	PUNCT
ftr-357	352	1	see	see	VERB
ftr-357	352	2	rev	rev	PROPN
ftr-357	352	3	.	.	PROPN
ftr-357	352	4	proc	proc	PROPN
ftr-357	352	5	.	.	PUNCT
ftr-357	353	1	2009	2009	NUM
ftr-357	353	2	-	-	SYM
ftr-357	353	3	30	30	NUM
ftr-357	353	4	,	,	PUNCT
ftr-357	353	5	2009	2009	NUM
ftr-357	353	6	-	-	SYM
ftr-357	353	7	27	27	NUM
ftr-357	353	8	i.r.b	i.r.b	NOUN
ftr-357	353	9	.	.	PUNCT
ftr-357	353	10	27	27	NUM
ftr-357	353	11	(	(	PUNCT
ftr-357	353	12	sets	set	VERB
ftr-357	353	13	forth	forth	ADP
ftr-357	353	14	in	in	ADP
ftr-357	353	15	elaborate	elaborate	ADJ
ftr-357	353	16	detail	detail	NOUN
ftr-357	353	17	how	how	SCONJ
ftr-357	353	18	participating	participate	VERB
ftr-357	353	19	taxpayers	taxpayer	NOUN
ftr-357	353	20	should	should	AUX
ftr-357	353	21	electronically	electronically	ADV
ftr-357	353	22	submit	submit	VERB
ftr-357	353	23	information	information	NOUN
ftr-357	353	24	to	to	ADP
ftr-357	353	25	the	the	DET
ftr-357	353	26	fire	fire	NOUN
ftr-357	353	27	system	system	NOUN
ftr-357	353	28	)	)	PUNCT
ftr-357	353	29	.	.	PUNCT
ftr-357	354	1	74	74	NUM
ftr-357	354	2	.	.	PUNCT
ftr-357	355	1	i	i	PRON
ftr-357	355	2	d.	d.	PROPN
ftr-357	355	3	75	75	NUM
ftr-357	355	4	.	.	PUNCT
ftr-357	356	1	under	under	ADP
ftr-357	356	2	current	current	ADJ
ftr-357	356	3	law	law	NOUN
ftr-357	356	4	,	,	PUNCT
ftr-357	356	5	the	the	DET
ftr-357	356	6	code	code	NOUN
ftr-357	356	7	requires	require	VERB
ftr-357	356	8	magnetic	magnetic	ADJ
ftr-357	356	9	-	-	PUNCT
ftr-357	356	10	tape	tape	NOUN
ftr-357	356	11	filing	filing	NOUN
ftr-357	356	12	only	only	ADV
ftr-357	356	13	if	if	SCONJ
ftr-357	356	14	an	an	DET
ftr-357	356	15	employer	employer	NOUN
ftr-357	356	16	or	or	CCONJ
ftr-357	356	17	other	other	ADJ
ftr-357	356	18	payer	payer	NOUN
ftr-357	356	19	is	be	AUX
ftr-357	356	20	submitting	submit	VERB
ftr-357	356	21	at	at	ADP
ftr-357	356	22	least	least	ADV
ftr-357	356	23	250	250	NUM
ftr-357	356	24	information	information	NOUN
ftr-357	356	25	returns	return	NOUN
ftr-357	356	26	.	.	PUNCT
ftr-357	357	1	irc	irc	PROPN
ftr-357	357	2	§	§	PROPN
ftr-357	357	3	6011(e)(2)(a	6011(e)(2)(a	NUM
ftr-357	357	4	)	)	PUNCT
ftr-357	357	5	.	.	PUNCT
ftr-357	358	1	that	that	PRON
ftr-357	358	2	being	be	AUX
ftr-357	358	3	the	the	DET
ftr-357	358	4	case	case	NOUN
ftr-357	358	5	,	,	PUNCT
ftr-357	358	6	instituting	institute	VERB
ftr-357	358	7	this	this	DET
ftr-357	358	8	electronic	electronic	ADJ
ftr-357	358	9	mandate	mandate	NOUN
ftr-357	358	10	will	will	AUX
ftr-357	358	11	carry	carry	VERB
ftr-357	358	12	with	with	ADP
ftr-357	358	13	it	it	PRON
ftr-357	358	14	an	an	DET
ftr-357	358	15	additional	additional	ADJ
ftr-357	358	16	burden	burden	NOUN
ftr-357	358	17	upon	upon	SCONJ
ftr-357	358	18	those	those	DET
ftr-357	358	19	taxpayers	taxpayer	NOUN
ftr-357	358	20	who	who	PRON
ftr-357	358	21	still	still	ADV
ftr-357	358	22	submit	submit	VERB
ftr-357	358	23	paper	paper	NOUN
ftr-357	358	24	information	information	NOUN
ftr-357	358	25	returns	return	NOUN
ftr-357	358	26	.	.	PUNCT
ftr-357	359	1	see	see	VERB
ftr-357	359	2	u.s	u.s	PROPN
ftr-357	359	3	.	.	PROPN
ftr-357	359	4	dep’t	dep’t	PROPN
ftr-357	359	5	treasury	treasury	PROPN
ftr-357	359	6	,	,	PUNCT
ftr-357	359	7	report	report	NOUN
ftr-357	359	8	to	to	ADP
ftr-357	359	9	congress	congress	PROPN
ftr-357	359	10	on	on	ADP
ftr-357	359	11	return	return	NOUN
ftr-357	359	12	-	-	PUNCT
ftr-357	359	13	free	free	ADJ
ftr-357	359	14	tax	tax	NOUN
ftr-357	359	15	systems	system	NOUN
ftr-357	359	16	:	:	PUNCT
ftr-357	359	17	tax	tax	NOUN
ftr-357	359	18	simplification	simplification	NOUN
ftr-357	359	19	is	be	AUX
ftr-357	359	20	a	a	DET
ftr-357	359	21	prerequisite	prerequisite	NOUN
ftr-357	359	22	39	39	NUM
ftr-357	359	23	,	,	PUNCT
ftr-357	359	24	n.46	n.46	PROPN
ftr-357	359	25	(	(	PUNCT
ftr-357	359	26	2003	2003	NUM
ftr-357	359	27	)	)	PUNCT
ftr-357	359	28	(	(	PUNCT
ftr-357	359	29	pointing	point	VERB
ftr-357	359	30	out	out	ADP
ftr-357	359	31	that	that	SCONJ
ftr-357	359	32	in	in	ADP
ftr-357	359	33	2000	2000	NUM
ftr-357	359	34	,	,	PUNCT
ftr-357	359	35	approximately	approximately	ADV
ftr-357	359	36	3	3	NUM
ftr-357	359	37	%	%	NOUN
ftr-357	359	38	of	of	ADP
ftr-357	359	39	information	information	NOUN
ftr-357	359	40	returns	return	NOUN
ftr-357	359	41	submitted	submit	VERB
ftr-357	359	42	to	to	ADP
ftr-357	359	43	the	the	DET
ftr-357	359	44	irs	irs	PROPN
ftr-357	359	45	were	be	AUX
ftr-357	359	46	on	on	ADP
ftr-357	359	47	paper	paper	NOUN
ftr-357	359	48	)	)	PUNCT
ftr-357	359	49	.	.	PUNCT
ftr-357	360	1	after	after	ADP
ftr-357	360	2	december	december	PROPN
ftr-357	360	3	31	31	NUM
ftr-357	360	4	,	,	PUNCT
ftr-357	360	5	2008	2008	NUM
ftr-357	360	6	,	,	PUNCT
ftr-357	360	7	the	the	DET
ftr-357	360	8	treasury	treasury	PROPN
ftr-357	360	9	department	department	PROPN
ftr-357	360	10	has	have	AUX
ftr-357	360	11	discontinued	discontinue	VERB
ftr-357	360	12	the	the	DET
ftr-357	360	13	use	use	NOUN
ftr-357	360	14	of	of	ADP
ftr-357	360	15	magnetic	magnetic	ADJ
ftr-357	360	16	tapes	tape	NOUN
ftr-357	360	17	,	,	PUNCT
ftr-357	360	18	supplanted	supplant	VERB
ftr-357	360	19	entirely	entirely	ADV
ftr-357	360	20	by	by	ADP
ftr-357	360	21	the	the	DET
ftr-357	360	22	use	use	NOUN
ftr-357	360	23	of	of	ADP
ftr-357	360	24	electronic	electronic	ADJ
ftr-357	360	25	submissions	submission	NOUN
ftr-357	360	26	.	.	PUNCT
ftr-357	361	1	see	see	VERB
ftr-357	361	2	irs	irs	PROPN
ftr-357	361	3	data	datum	NOUN
ftr-357	361	4	book	book	NOUN
ftr-357	361	5	,	,	PUNCT
ftr-357	361	6	supra	supra	PROPN
ftr-357	361	7	note	note	PROPN
ftr-357	361	8	5	5	NUM
ftr-357	361	9	,	,	PUNCT
ftr-357	361	10	tbl.14	tbl.14	NOUN
ftr-357	361	11	,	,	PUNCT
ftr-357	361	12	n.2	n.2	NOUN
ftr-357	361	13	.	.	NOUN
ftr-357	361	14	2010	2010	NUM
ftr-357	361	15	]	]	PUNCT
ftr-357	361	16	phase	phase	NOUN
ftr-357	361	17	-	-	PUNCT
ftr-357	361	18	out	out	NOUN
ftr-357	361	19	of	of	ADP
ftr-357	361	20	paper	paper	NOUN
ftr-357	361	21	tax	tax	NOUN
ftr-357	361	22	information	information	NOUN
ftr-357	361	23	statements	statement	VERB
ftr-357	361	24	365	365	NUM
ftr-357	361	25	congressional	congressional	ADJ
ftr-357	361	26	institution	institution	NOUN
ftr-357	361	27	of	of	ADP
ftr-357	361	28	this	this	DET
ftr-357	361	29	data	data	NOUN
ftr-357	361	30	aggregation	aggregation	NOUN
ftr-357	361	31	proposal	proposal	NOUN
ftr-357	361	32	would	would	AUX
ftr-357	361	33	provide	provide	VERB
ftr-357	361	34	this	this	DET
ftr-357	361	35	opportunity	opportunity	NOUN
ftr-357	361	36	.	.	PUNCT
ftr-357	362	1	(	(	PUNCT
ftr-357	362	2	needless	needless	ADJ
ftr-357	362	3	to	to	PART
ftr-357	362	4	say	say	VERB
ftr-357	362	5	,	,	PUNCT
ftr-357	362	6	ordinary	ordinary	ADJ
ftr-357	362	7	tax	tax	NOUN
ftr-357	362	8	return	return	NOUN
ftr-357	362	9	preparers	preparer	NOUN
ftr-357	362	10	who	who	PRON
ftr-357	362	11	generate	generate	VERB
ftr-357	362	12	a	a	DET
ftr-357	362	13	large	large	ADJ
ftr-357	362	14	proportion	proportion	NOUN
ftr-357	362	15	of	of	ADP
ftr-357	362	16	their	their	PRON
ftr-357	362	17	fees	fee	NOUN
ftr-357	362	18	via	via	ADP
ftr-357	362	19	information	information	NOUN
ftr-357	362	20	return	return	NOUN
ftr-357	362	21	data	datum	NOUN
ftr-357	362	22	entry	entry	NOUN
ftr-357	362	23	might	might	AUX
ftr-357	362	24	be	be	AUX
ftr-357	362	25	far	far	ADV
ftr-357	362	26	less	less	ADV
ftr-357	362	27	thrilled	thrill	VERB
ftr-357	362	28	about	about	ADP
ftr-357	362	29	congressional	congressional	ADJ
ftr-357	362	30	adoption	adoption	NOUN
ftr-357	362	31	of	of	ADP
ftr-357	362	32	this	this	DET
ftr-357	362	33	proposal	proposal	NOUN
ftr-357	362	34	.	.	PUNCT
ftr-357	362	35	)	)	PUNCT
ftr-357	363	1	depending	depend	VERB
ftr-357	363	2	upon	upon	SCONJ
ftr-357	363	3	the	the	DET
ftr-357	363	4	nature	nature	NOUN
ftr-357	363	5	of	of	ADP
ftr-357	363	6	their	their	PRON
ftr-357	363	7	businesses	business	NOUN
ftr-357	363	8	,	,	PUNCT
ftr-357	363	9	some	some	DET
ftr-357	363	10	tax	tax	NOUN
ftr-357	363	11	accounting	accounting	NOUN
ftr-357	363	12	practices	practice	NOUN
ftr-357	363	13	may	may	AUX
ftr-357	363	14	experience	experience	VERB
ftr-357	363	15	enhanced	enhanced	ADJ
ftr-357	363	16	profitability	profitability	NOUN
ftr-357	363	17	due	due	ADP
ftr-357	363	18	to	to	ADP
ftr-357	363	19	adoption	adoption	NOUN
ftr-357	363	20	of	of	ADP
ftr-357	363	21	this	this	DET
ftr-357	363	22	proposal	proposal	NOUN
ftr-357	363	23	.	.	PUNCT
ftr-357	364	1	more	more	ADV
ftr-357	364	2	specifically	specifically	ADV
ftr-357	364	3	,	,	PUNCT
ftr-357	364	4	were	be	AUX
ftr-357	364	5	congress	congress	PROPN
ftr-357	364	6	to	to	PART
ftr-357	364	7	adopt	adopt	VERB
ftr-357	364	8	this	this	DET
ftr-357	364	9	proposal	proposal	NOUN
ftr-357	364	10	,	,	PUNCT
ftr-357	364	11	many	many	ADJ
ftr-357	364	12	tax	tax	NOUN
ftr-357	364	13	accounting	accounting	NOUN
ftr-357	364	14	firms	firm	NOUN
ftr-357	364	15	would	would	AUX
ftr-357	364	16	be	be	AUX
ftr-357	364	17	far	far	ADV
ftr-357	364	18	less	less	ADV
ftr-357	364	19	inclined	inclined	ADJ
ftr-357	364	20	to	to	PART
ftr-357	364	21	outsource	outsource	VERB
ftr-357	364	22	their	their	PRON
ftr-357	364	23	tax	tax	NOUN
ftr-357	364	24	work	work	NOUN
ftr-357	364	25	overseas.76	overseas.76	NOUN
ftr-357	364	26	as	as	ADP
ftr-357	364	27	a	a	DET
ftr-357	364	28	practical	practical	ADJ
ftr-357	364	29	matter	matter	NOUN
ftr-357	364	30	,	,	PUNCT
ftr-357	364	31	by	by	ADP
ftr-357	364	32	keeping	keep	VERB
ftr-357	364	33	all	all	PRON
ftr-357	364	34	of	of	ADP
ftr-357	364	35	the	the	DET
ftr-357	364	36	tax	tax	NOUN
ftr-357	364	37	work	work	NOUN
ftr-357	364	38	under	under	ADP
ftr-357	364	39	their	their	PRON
ftr-357	364	40	roofs	roof	NOUN
ftr-357	364	41	,	,	PUNCT
ftr-357	364	42	these	these	DET
ftr-357	364	43	accounting	accounting	NOUN
ftr-357	364	44	firms	firm	NOUN
ftr-357	364	45	would	would	AUX
ftr-357	364	46	hopefully	hopefully	ADV
ftr-357	364	47	experience	experience	VERB
ftr-357	364	48	a	a	DET
ftr-357	364	49	corresponding	corresponding	ADJ
ftr-357	364	50	increase	increase	NOUN
ftr-357	364	51	in	in	ADP
ftr-357	364	52	their	their	PRON
ftr-357	364	53	profits	profit	NOUN
ftr-357	364	54	.	.	PUNCT
ftr-357	365	1	one	one	NUM
ftr-357	365	2	other	other	ADJ
ftr-357	365	3	item	item	NOUN
ftr-357	365	4	to	to	PART
ftr-357	365	5	keep	keep	VERB
ftr-357	365	6	in	in	ADP
ftr-357	365	7	mind	mind	NOUN
ftr-357	365	8	is	be	AUX
ftr-357	365	9	that	that	SCONJ
ftr-357	365	10	menial	menial	ADJ
ftr-357	365	11	data	datum	NOUN
ftr-357	365	12	entry	entry	NOUN
ftr-357	365	13	is	be	AUX
ftr-357	365	14	an	an	DET
ftr-357	365	15	area	area	NOUN
ftr-357	365	16	ripe	ripe	ADJ
ftr-357	365	17	for	for	ADP
ftr-357	365	18	mistakes	mistake	NOUN
ftr-357	365	19	.	.	PUNCT
ftr-357	366	1	while	while	SCONJ
ftr-357	366	2	making	make	VERB
ftr-357	366	3	monotonous	monotonous	ADJ
ftr-357	366	4	data	datum	NOUN
ftr-357	366	5	entries	entry	NOUN
ftr-357	366	6	,	,	PUNCT
ftr-357	366	7	tax	tax	NOUN
ftr-357	366	8	return	return	NOUN
ftr-357	366	9	preparers	preparer	NOUN
ftr-357	366	10	are	be	AUX
ftr-357	366	11	prone	prone	ADJ
ftr-357	366	12	to	to	PART
ftr-357	366	13	strike	strike	VERB
ftr-357	366	14	incorrect	incorrect	ADJ
ftr-357	366	15	keys	key	NOUN
ftr-357	366	16	,	,	PUNCT
ftr-357	366	17	transpose	transpose	NOUN
ftr-357	366	18	numbers	number	NOUN
ftr-357	366	19	,	,	PUNCT
ftr-357	366	20	and	and	CCONJ
ftr-357	366	21	inadvertently	inadvertently	ADV
ftr-357	366	22	omit	omit	ADJ
ftr-357	366	23	entries	entry	NOUN
ftr-357	366	24	,	,	PUNCT
ftr-357	366	25	resulting	result	VERB
ftr-357	366	26	in	in	ADP
ftr-357	366	27	the	the	DET
ftr-357	366	28	production	production	NOUN
ftr-357	366	29	of	of	ADP
ftr-357	366	30	flawed	flawed	ADJ
ftr-357	366	31	tax	tax	NOUN
ftr-357	366	32	returns.77	returns.77	NOUN
ftr-357	366	33	upon	upon	SCONJ
ftr-357	366	34	discovery	discovery	NOUN
ftr-357	366	35	,	,	PUNCT
ftr-357	366	36	accounting	accounting	NOUN
ftr-357	366	37	firms	firm	NOUN
ftr-357	366	38	that	that	PRON
ftr-357	366	39	commit	commit	VERB
ftr-357	366	40	such	such	ADJ
ftr-357	366	41	mistakes	mistake	NOUN
ftr-357	366	42	can	can	AUX
ftr-357	366	43	fix	fix	VERB
ftr-357	366	44	them	they	PRON
ftr-357	366	45	,	,	PUNCT
ftr-357	366	46	presumably	presumably	ADV
ftr-357	366	47	at	at	ADP
ftr-357	366	48	their	their	PRON
ftr-357	366	49	own	own	ADJ
ftr-357	366	50	expense	expense	NOUN
ftr-357	366	51	,	,	PUNCT
ftr-357	366	52	advising	advise	VERB
ftr-357	366	53	their	their	PRON
ftr-357	366	54	clients	client	NOUN
ftr-357	366	55	to	to	PART
ftr-357	366	56	file	file	VERB
ftr-357	366	57	amended	amend	VERB
ftr-357	366	58	returns.78	returns.78	ADJ
ftr-357	366	59	other	other	ADJ
ftr-357	366	60	times	time	NOUN
ftr-357	366	61	,	,	PUNCT
ftr-357	366	62	when	when	SCONJ
ftr-357	366	63	these	these	DET
ftr-357	366	64	mistakes	mistake	NOUN
ftr-357	366	65	are	be	AUX
ftr-357	366	66	discovered	discover	VERB
ftr-357	366	67	upon	upon	SCONJ
ftr-357	366	68	audit	audit	NOUN
ftr-357	366	69	,	,	PUNCT
ftr-357	366	70	accounting	accounting	NOUN
ftr-357	366	71	firms	firm	NOUN
ftr-357	366	72	risk	risk	VERB
ftr-357	366	73	malpractice	malpractice	NOUN
ftr-357	366	74	suits	suit	NOUN
ftr-357	366	75	and	and	CCONJ
ftr-357	366	76	the	the	DET
ftr-357	366	77	subsequent	subsequent	ADJ
ftr-357	366	78	payment	payment	NOUN
ftr-357	366	79	of	of	ADP
ftr-357	366	80	damages.79	damages.79	NOUN
ftr-357	366	81	while	while	SCONJ
ftr-357	366	82	the	the	DET
ftr-357	366	83	adoption	adoption	NOUN
ftr-357	366	84	of	of	ADP
ftr-357	366	85	the	the	DET
ftr-357	366	86	data	data	NOUN
ftr-357	366	87	aggregation	aggregation	NOUN
ftr-357	366	88	proposal	proposal	NOUN
ftr-357	366	89	would	would	AUX
ftr-357	366	90	not	not	PART
ftr-357	366	91	guarantee	guarantee	VERB
ftr-357	366	92	the	the	DET
ftr-357	366	93	production	production	NOUN
ftr-357	366	94	of	of	ADP
ftr-357	366	95	flawless	flawless	ADJ
ftr-357	366	96	tax	tax	NOUN
ftr-357	366	97	returns	return	NOUN
ftr-357	366	98	,	,	PUNCT
ftr-357	366	99	it	it	PRON
ftr-357	366	100	would	would	AUX
ftr-357	366	101	certainly	certainly	ADV
ftr-357	366	102	lessen	lessen	VERB
ftr-357	366	103	the	the	DET
ftr-357	366	104	opportunities	opportunity	NOUN
ftr-357	366	105	for	for	ADP
ftr-357	366	106	mistakes	mistake	NOUN
ftr-357	366	107	.	.	PUNCT
ftr-357	367	1	by	by	ADP
ftr-357	367	2	lessening	lessen	VERB
ftr-357	367	3	the	the	DET
ftr-357	367	4	prospects	prospect	NOUN
ftr-357	367	5	for	for	ADP
ftr-357	367	6	mistakes	mistake	NOUN
ftr-357	367	7	,	,	PUNCT
ftr-357	367	8	tax	tax	NOUN
ftr-357	367	9	preparation	preparation	NOUN
ftr-357	367	10	and	and	CCONJ
ftr-357	367	11	accounting	accounting	NOUN
ftr-357	367	12	firms	firm	NOUN
ftr-357	367	13	might	might	AUX
ftr-357	367	14	experience	experience	VERB
ftr-357	367	15	fewer	few	ADJ
ftr-357	367	16	costs	cost	NOUN
ftr-357	367	17	in	in	ADP
ftr-357	367	18	the	the	DET
ftr-357	367	19	form	form	NOUN
ftr-357	367	20	of	of	ADP
ftr-357	367	21	fewer	few	ADJ
ftr-357	367	22	labor	labor	NOUN
ftr-357	367	23	hours	hour	NOUN
ftr-357	367	24	spent	spend	VERB
ftr-357	367	25	amending	amend	VERB
ftr-357	367	26	returns	return	NOUN
ftr-357	367	27	and	and	CCONJ
ftr-357	367	28	possibly	possibly	ADV
ftr-357	367	29	a	a	DET
ftr-357	367	30	concomitant	concomitant	ADJ
ftr-357	367	31	reduction	reduction	NOUN
ftr-357	367	32	in	in	ADP
ftr-357	367	33	their	their	PRON
ftr-357	367	34	malpractice	malpractice	NOUN
ftr-357	367	35	premiums	premium	NOUN
ftr-357	367	36	as	as	ADP
ftr-357	367	37	a	a	DET
ftr-357	367	38	result	result	NOUN
ftr-357	367	39	of	of	ADP
ftr-357	367	40	fewer	few	ADJ
ftr-357	367	41	claims	claim	NOUN
ftr-357	367	42	being	be	AUX
ftr-357	367	43	made	make	VERB
ftr-357	367	44	.	.	PUNCT
ftr-357	368	1	76	76	NUM
ftr-357	368	2	.	.	PUNCT
ftr-357	369	1	see	see	VERB
ftr-357	369	2	supra	supra	PROPN
ftr-357	369	3	note	note	PROPN
ftr-357	369	4	67	67	NUM
ftr-357	369	5	and	and	CCONJ
ftr-357	369	6	accompanying	accompany	VERB
ftr-357	369	7	text	text	NOUN
ftr-357	369	8	.	.	PUNCT
ftr-357	370	1	77	77	NUM
ftr-357	370	2	.	.	PUNCT
ftr-357	371	1	see	see	VERB
ftr-357	371	2	irs	irs	PROPN
ftr-357	371	3	data	datum	NOUN
ftr-357	371	4	book	book	NOUN
ftr-357	371	5	,	,	PUNCT
ftr-357	371	6	supra	supra	PROPN
ftr-357	371	7	note	note	NOUN
ftr-357	371	8	5	5	NUM
ftr-357	371	9	,	,	PUNCT
ftr-357	371	10	at	at	ADP
ftr-357	371	11	38	38	NUM
ftr-357	371	12	tbl.15	tbl.15	NOUN
ftr-357	371	13	(	(	PUNCT
ftr-357	371	14	delineating	delineate	VERB
ftr-357	371	15	the	the	DET
ftr-357	371	16	numerous	numerous	ADJ
ftr-357	371	17	number	number	NOUN
ftr-357	371	18	of	of	ADP
ftr-357	371	19	math	math	NOUN
ftr-357	371	20	errors	error	NOUN
ftr-357	371	21	that	that	PRON
ftr-357	371	22	individual	individual	ADJ
ftr-357	371	23	taxpayers	taxpayer	NOUN
ftr-357	371	24	commit	commit	VERB
ftr-357	371	25	on	on	ADP
ftr-357	371	26	their	their	PRON
ftr-357	371	27	tax	tax	NOUN
ftr-357	371	28	returns	return	NOUN
ftr-357	371	29	)	)	PUNCT
ftr-357	371	30	.	.	PUNCT
ftr-357	372	1	78	78	NUM
ftr-357	372	2	.	.	PUNCT
ftr-357	373	1	see	see	VERB
ftr-357	373	2	regs	reg	NOUN
ftr-357	373	3	.	.	PUNCT
ftr-357	374	1	§	§	PROPN
ftr-357	374	2	§	§	PROPN
ftr-357	374	3	1.451	1.451	NUM
ftr-357	374	4	-	-	SYM
ftr-357	374	5	1(a	1(a	NUM
ftr-357	374	6	)	)	PUNCT
ftr-357	374	7	,	,	PUNCT
ftr-357	374	8	1.461	1.461	NUM
ftr-357	374	9	-	-	SYM
ftr-357	374	10	1(a)(3	1(a)(3	NUM
ftr-357	374	11	)	)	PUNCT
ftr-357	374	12	(	(	PUNCT
ftr-357	374	13	stating	state	VERB
ftr-357	374	14	that	that	SCONJ
ftr-357	374	15	upon	upon	SCONJ
ftr-357	374	16	error	error	NOUN
ftr-357	374	17	or	or	CCONJ
ftr-357	374	18	omission	omission	NOUN
ftr-357	374	19	discovery	discovery	NOUN
ftr-357	374	20	involving	involve	VERB
ftr-357	374	21	an	an	DET
ftr-357	374	22	understatement	understatement	NOUN
ftr-357	374	23	of	of	ADP
ftr-357	374	24	income	income	NOUN
ftr-357	374	25	or	or	CCONJ
ftr-357	374	26	an	an	DET
ftr-357	374	27	overstatement	overstatement	NOUN
ftr-357	374	28	of	of	ADP
ftr-357	374	29	deductions	deduction	NOUN
ftr-357	374	30	,	,	PUNCT
ftr-357	374	31	a	a	DET
ftr-357	374	32	taxpayer	taxpayer	NOUN
ftr-357	374	33	“	"	PUNCT
ftr-357	374	34	should	should	AUX
ftr-357	374	35	”	"	PUNCT
ftr-357	374	36	file	file	VERB
ftr-357	374	37	an	an	DET
ftr-357	374	38	amended	amend	VERB
ftr-357	374	39	tax	tax	NOUN
ftr-357	374	40	return	return	NOUN
ftr-357	374	41	and	and	CCONJ
ftr-357	374	42	pay	pay	VERB
ftr-357	374	43	any	any	DET
ftr-357	374	44	tax	tax	NOUN
ftr-357	374	45	due	due	ADJ
ftr-357	374	46	)	)	PUNCT
ftr-357	374	47	;	;	PUNCT
ftr-357	374	48	circular	circular	ADJ
ftr-357	374	49	230	230	NUM
ftr-357	374	50	instructs	instruct	VERB
ftr-357	374	51	tax	tax	NOUN
ftr-357	374	52	practitioners	practitioner	NOUN
ftr-357	374	53	who	who	PRON
ftr-357	374	54	know	know	VERB
ftr-357	374	55	of	of	ADP
ftr-357	374	56	an	an	DET
ftr-357	374	57	error	error	NOUN
ftr-357	374	58	or	or	CCONJ
ftr-357	374	59	an	an	DET
ftr-357	374	60	omission	omission	NOUN
ftr-357	374	61	on	on	ADP
ftr-357	374	62	a	a	DET
ftr-357	374	63	client	client	NOUN
ftr-357	374	64	’s	’s	PART
ftr-357	374	65	tax	tax	NOUN
ftr-357	374	66	return	return	NOUN
ftr-357	374	67	to	to	PART
ftr-357	374	68	promptly	promptly	ADV
ftr-357	374	69	notify	notify	VERB
ftr-357	374	70	the	the	DET
ftr-357	374	71	client	client	NOUN
ftr-357	374	72	and	and	CCONJ
ftr-357	374	73	advise	advise	VERB
ftr-357	374	74	the	the	DET
ftr-357	374	75	client	client	NOUN
ftr-357	374	76	of	of	ADP
ftr-357	374	77	the	the	DET
ftr-357	374	78	consequences	consequence	NOUN
ftr-357	374	79	that	that	PRON
ftr-357	374	80	such	such	DET
ftr-357	374	81	an	an	DET
ftr-357	374	82	error	error	NOUN
ftr-357	374	83	or	or	CCONJ
ftr-357	374	84	omission	omission	NOUN
ftr-357	374	85	engenders	engender	NOUN
ftr-357	374	86	under	under	ADP
ftr-357	374	87	both	both	CCONJ
ftr-357	374	88	the	the	DET
ftr-357	374	89	code	code	NOUN
ftr-357	374	90	and	and	CCONJ
ftr-357	374	91	regulations	regulation	NOUN
ftr-357	374	92	.	.	PUNCT
ftr-357	375	1	31	31	NUM
ftr-357	375	2	c.f.r	c.f.r	NOUN
ftr-357	375	3	.	.	PUNCT
ftr-357	376	1	§	§	PROPN
ftr-357	376	2	10.21	10.21	NUM
ftr-357	376	3	(	(	PUNCT
ftr-357	376	4	2002	2002	NUM
ftr-357	376	5	)	)	PUNCT
ftr-357	376	6	.	.	PUNCT
ftr-357	377	1	the	the	DET
ftr-357	377	2	aicpa	aicpa	PROPN
ftr-357	377	3	’s	’s	PART
ftr-357	377	4	statement	statement	NOUN
ftr-357	377	5	on	on	ADP
ftr-357	377	6	tax	tax	NOUN
ftr-357	377	7	services	service	NOUN
ftr-357	377	8	no	no	NOUN
ftr-357	377	9	.	.	NOUN
ftr-357	377	10	6	6	NUM
ftr-357	377	11	sets	set	NOUN
ftr-357	377	12	forth	forth	ADV
ftr-357	377	13	a	a	DET
ftr-357	377	14	very	very	ADV
ftr-357	377	15	similar	similar	ADJ
ftr-357	377	16	directive	directive	NOUN
ftr-357	377	17	applicable	applicable	ADJ
ftr-357	377	18	to	to	ADP
ftr-357	377	19	certified	certify	VERB
ftr-357	377	20	public	public	ADJ
ftr-357	377	21	accountants	accountant	NOUN
ftr-357	377	22	.	.	PUNCT
ftr-357	378	1	aicpa	aicpa	PROPN
ftr-357	378	2	,	,	PUNCT
ftr-357	378	3	statement	statement	NOUN
ftr-357	378	4	on	on	ADP
ftr-357	378	5	tax	tax	NOUN
ftr-357	378	6	services	service	NOUN
ftr-357	378	7	no	no	INTJ
ftr-357	378	8	.	.	NOUN
ftr-357	378	9	6	6	NUM
ftr-357	378	10	,	,	PUNCT
ftr-357	378	11	knowledge	knowledge	NOUN
ftr-357	378	12	of	of	ADP
ftr-357	378	13	error	error	NOUN
ftr-357	378	14	:	:	PUNCT
ftr-357	378	15	return	return	VERB
ftr-357	378	16	preparation	preparation	NOUN
ftr-357	378	17	and	and	CCONJ
ftr-357	378	18	administrative	administrative	ADJ
ftr-357	378	19	proceedings	proceeding	NOUN
ftr-357	378	20	(	(	PUNCT
ftr-357	378	21	2010	2010	NUM
ftr-357	378	22	)	)	PUNCT
ftr-357	378	23	.	.	PUNCT
ftr-357	379	1	79	79	NUM
ftr-357	379	2	.	.	PUNCT
ftr-357	380	1	see	see	VERB
ftr-357	380	2	jay	jay	PROPN
ftr-357	380	3	a.	a.	PROPN
ftr-357	380	4	soled	soled	PROPN
ftr-357	380	5	&	&	CCONJ
ftr-357	380	6	leonard	leonard	PROPN
ftr-357	380	7	goodman	goodman	PROPN
ftr-357	380	8	,	,	PUNCT
ftr-357	380	9	tax	tax	NOUN
ftr-357	380	10	return	return	NOUN
ftr-357	380	11	preparation	preparation	NOUN
ftr-357	380	12	mistakes	mistake	NOUN
ftr-357	380	13	:	:	PUNCT
ftr-357	380	14	how	how	SCONJ
ftr-357	380	15	to	to	PART
ftr-357	380	16	avoid	avoid	VERB
ftr-357	380	17	or	or	CCONJ
ftr-357	380	18	mitigate	mitigate	VERB
ftr-357	380	19	professional	professional	ADJ
ftr-357	380	20	liability	liability	NOUN
ftr-357	380	21	,	,	PUNCT
ftr-357	380	22	j.	j.	PROPN
ftr-357	380	23	acct	acct	PROPN
ftr-357	380	24	.	.	PUNCT
ftr-357	380	25	,	,	PUNCT
ftr-357	380	26	june	june	PROPN
ftr-357	380	27	2010	2010	NUM
ftr-357	380	28	,	,	PUNCT
ftr-357	380	29	at	at	ADP
ftr-357	380	30	62	62	NUM
ftr-357	380	31	.	.	PUNCT
ftr-357	381	1	366	366	NUM
ftr-357	381	2	florida	florida	PROPN
ftr-357	381	3	tax	tax	NOUN
ftr-357	381	4	review	review	NOUN
ftr-357	381	5	[	[	X
ftr-357	381	6	vol	vol	NOUN
ftr-357	381	7	.	.	PUNCT
ftr-357	382	1	10:5	10:5	NUM
ftr-357	382	2	d.	d.	PROPN
ftr-357	382	3	government	government	NOUN
ftr-357	382	4	aside	aside	ADV
ftr-357	382	5	from	from	ADP
ftr-357	382	6	taxpayers	taxpayer	NOUN
ftr-357	382	7	,	,	PUNCT
ftr-357	382	8	the	the	DET
ftr-357	382	9	single	single	ADJ
ftr-357	382	10	biggest	big	ADJ
ftr-357	382	11	benefactor	benefactor	NOUN
ftr-357	382	12	of	of	ADP
ftr-357	382	13	this	this	DET
ftr-357	382	14	proposal	proposal	NOUN
ftr-357	382	15	’s	’s	PART
ftr-357	382	16	adoption	adoption	NOUN
ftr-357	382	17	would	would	AUX
ftr-357	382	18	likely	likely	ADV
ftr-357	382	19	be	be	AUX
ftr-357	382	20	the	the	DET
ftr-357	382	21	government	government	NOUN
ftr-357	382	22	.	.	PUNCT
ftr-357	383	1	the	the	DET
ftr-357	383	2	administrative	administrative	ADJ
ftr-357	383	3	ease	ease	NOUN
ftr-357	383	4	that	that	SCONJ
ftr-357	383	5	this	this	DET
ftr-357	383	6	proposal	proposal	NOUN
ftr-357	383	7	engenders	engender	NOUN
ftr-357	383	8	could	could	AUX
ftr-357	383	9	bolster	bolster	VERB
ftr-357	383	10	tax	tax	NOUN
ftr-357	383	11	compliance	compliance	NOUN
ftr-357	383	12	,	,	PUNCT
ftr-357	383	13	thereby	thereby	ADV
ftr-357	383	14	boosting	boost	VERB
ftr-357	383	15	the	the	DET
ftr-357	383	16	collection	collection	NOUN
ftr-357	383	17	of	of	ADP
ftr-357	383	18	tax	tax	NOUN
ftr-357	383	19	revenue.80	revenue.80	NOUN
ftr-357	383	20	by	by	ADP
ftr-357	383	21	way	way	NOUN
ftr-357	383	22	of	of	ADP
ftr-357	383	23	background	background	NOUN
ftr-357	383	24	,	,	PUNCT
ftr-357	383	25	most	most	ADJ
ftr-357	383	26	taxpayers	taxpayer	NOUN
ftr-357	383	27	generally	generally	ADV
ftr-357	383	28	have	have	VERB
ftr-357	383	29	very	very	ADV
ftr-357	383	30	few	few	ADJ
ftr-357	383	31	direct	direct	ADJ
ftr-357	383	32	interactions	interaction	NOUN
ftr-357	383	33	with	with	ADP
ftr-357	383	34	the	the	DET
ftr-357	383	35	federal	federal	ADJ
ftr-357	383	36	government	government	NOUN
ftr-357	383	37	.	.	PUNCT
ftr-357	384	1	tax	tax	NOUN
ftr-357	384	2	preparation	preparation	NOUN
ftr-357	384	3	is	be	AUX
ftr-357	384	4	one	one	NUM
ftr-357	384	5	of	of	ADP
ftr-357	384	6	the	the	DET
ftr-357	384	7	few	few	ADJ
ftr-357	384	8	exceptions	exception	NOUN
ftr-357	384	9	to	to	ADP
ftr-357	384	10	this	this	DET
ftr-357	384	11	rule	rule	NOUN
ftr-357	384	12	because	because	SCONJ
ftr-357	384	13	there	there	PRON
ftr-357	384	14	is	be	VERB
ftr-357	384	15	a	a	DET
ftr-357	384	16	direct	direct	ADJ
ftr-357	384	17	interface	interface	NOUN
ftr-357	384	18	between	between	ADP
ftr-357	384	19	the	the	DET
ftr-357	384	20	federal	federal	ADJ
ftr-357	384	21	government	government	NOUN
ftr-357	384	22	and	and	CCONJ
ftr-357	384	23	taxpayers	taxpayer	NOUN
ftr-357	384	24	.	.	PUNCT
ftr-357	385	1	if	if	SCONJ
ftr-357	385	2	tax	tax	NOUN
ftr-357	385	3	return	return	NOUN
ftr-357	385	4	preparation	preparation	NOUN
ftr-357	385	5	generates	generate	VERB
ftr-357	385	6	a	a	DET
ftr-357	385	7	perception	perception	NOUN
ftr-357	385	8	that	that	SCONJ
ftr-357	385	9	the	the	DET
ftr-357	385	10	government	government	NOUN
ftr-357	385	11	is	be	AUX
ftr-357	385	12	inefficient	inefficient	ADJ
ftr-357	385	13	,	,	PUNCT
ftr-357	385	14	it	it	PRON
ftr-357	385	15	produces	produce	VERB
ftr-357	385	16	an	an	DET
ftr-357	385	17	image	image	NOUN
ftr-357	385	18	of	of	ADP
ftr-357	385	19	governmental	governmental	ADJ
ftr-357	385	20	incompetence	incompetence	NOUN
ftr-357	385	21	,	,	PUNCT
ftr-357	385	22	breeding	breed	VERB
ftr-357	385	23	contempt	contempt	NOUN
ftr-357	385	24	.	.	PUNCT
ftr-357	386	1	conversely	conversely	ADV
ftr-357	386	2	,	,	PUNCT
ftr-357	386	3	if	if	SCONJ
ftr-357	386	4	the	the	DET
ftr-357	386	5	tax	tax	NOUN
ftr-357	386	6	return	return	NOUN
ftr-357	386	7	preparation	preparation	NOUN
ftr-357	386	8	process	process	NOUN
ftr-357	386	9	generates	generate	VERB
ftr-357	386	10	a	a	DET
ftr-357	386	11	perception	perception	NOUN
ftr-357	386	12	that	that	SCONJ
ftr-357	386	13	the	the	DET
ftr-357	386	14	government	government	NOUN
ftr-357	386	15	is	be	AUX
ftr-357	386	16	efficient	efficient	ADJ
ftr-357	386	17	,	,	PUNCT
ftr-357	386	18	it	it	PRON
ftr-357	386	19	produces	produce	VERB
ftr-357	386	20	an	an	DET
ftr-357	386	21	image	image	NOUN
ftr-357	386	22	of	of	ADP
ftr-357	386	23	competency	competency	NOUN
ftr-357	386	24	,	,	PUNCT
ftr-357	386	25	generating	generate	VERB
ftr-357	386	26	respect	respect	NOUN
ftr-357	386	27	.	.	PUNCT
ftr-357	387	1	tax	tax	NOUN
ftr-357	387	2	return	return	NOUN
ftr-357	387	3	preparation	preparation	NOUN
ftr-357	387	4	is	be	AUX
ftr-357	387	5	thus	thus	ADV
ftr-357	387	6	a	a	DET
ftr-357	387	7	pivotal	pivotal	ADJ
ftr-357	387	8	opportunity	opportunity	NOUN
ftr-357	387	9	for	for	SCONJ
ftr-357	387	10	the	the	DET
ftr-357	387	11	government	government	NOUN
ftr-357	387	12	to	to	PART
ftr-357	387	13	put	put	VERB
ftr-357	387	14	forward	forward	ADV
ftr-357	387	15	its	its	PRON
ftr-357	387	16	best	good	ADJ
ftr-357	387	17	face	face	NOUN
ftr-357	387	18	,	,	PUNCT
ftr-357	387	19	galvanizing	galvanize	VERB
ftr-357	387	20	support	support	NOUN
ftr-357	387	21	for	for	ADP
ftr-357	387	22	its	its	PRON
ftr-357	387	23	political	political	ADJ
ftr-357	387	24	efforts	effort	NOUN
ftr-357	387	25	,	,	PUNCT
ftr-357	387	26	fostering	foster	VERB
ftr-357	387	27	civic	civic	ADJ
ftr-357	387	28	pride	pride	NOUN
ftr-357	387	29	in	in	ADP
ftr-357	387	30	its	its	PRON
ftr-357	387	31	abilities	ability	NOUN
ftr-357	387	32	,	,	PUNCT
ftr-357	387	33	and	and	CCONJ
ftr-357	387	34	bolstering	bolster	VERB
ftr-357	387	35	camaraderie	camaraderie	NOUN
ftr-357	387	36	among	among	ADP
ftr-357	387	37	its	its	PRON
ftr-357	387	38	citizens.81	citizens.81	NOUN
ftr-357	387	39	by	by	ADP
ftr-357	387	40	instituting	institute	VERB
ftr-357	387	41	the	the	DET
ftr-357	387	42	data	data	NOUN
ftr-357	387	43	aggregation	aggregation	NOUN
ftr-357	387	44	proposal	proposal	NOUN
ftr-357	387	45	,	,	PUNCT
ftr-357	387	46	congress	congress	PROPN
ftr-357	387	47	would	would	AUX
ftr-357	387	48	be	be	AUX
ftr-357	387	49	taking	take	VERB
ftr-357	387	50	a	a	DET
ftr-357	387	51	meaningful	meaningful	ADJ
ftr-357	387	52	step	step	NOUN
ftr-357	387	53	to	to	PART
ftr-357	387	54	promote	promote	VERB
ftr-357	387	55	the	the	DET
ftr-357	387	56	notion	notion	NOUN
ftr-357	387	57	that	that	SCONJ
ftr-357	387	58	the	the	DET
ftr-357	387	59	nation	nation	NOUN
ftr-357	387	60	’s	’s	PART
ftr-357	387	61	tax	tax	NOUN
ftr-357	387	62	system	system	NOUN
ftr-357	387	63	operates	operate	VERB
ftr-357	387	64	efficiently	efficiently	ADV
ftr-357	387	65	.	.	PUNCT
ftr-357	388	1	taxpayers	taxpayer	NOUN
ftr-357	388	2	who	who	PRON
ftr-357	388	3	experience	experience	VERB
ftr-357	388	4	this	this	DET
ftr-357	388	5	efficiency	efficiency	NOUN
ftr-357	388	6	would	would	AUX
ftr-357	388	7	likely	likely	ADV
ftr-357	388	8	tend	tend	VERB
ftr-357	388	9	to	to	PART
ftr-357	388	10	be	be	AUX
ftr-357	388	11	more	more	ADV
ftr-357	388	12	compliant	compliant	ADJ
ftr-357	388	13	,	,	PUNCT
ftr-357	388	14	fearful	fearful	ADJ
ftr-357	388	15	that	that	SCONJ
ftr-357	388	16	the	the	DET
ftr-357	388	17	“	"	PUNCT
ftr-357	388	18	efficient	efficient	ADJ
ftr-357	388	19	”	"	PUNCT
ftr-357	388	20	irs	irs	PROPN
ftr-357	388	21	could	could	AUX
ftr-357	388	22	detect	detect	VERB
ftr-357	388	23	their	their	PRON
ftr-357	388	24	derelictions	dereliction	NOUN
ftr-357	388	25	.	.	PUNCT
ftr-357	389	1	a	a	DET
ftr-357	389	2	serendipitous	serendipitous	ADJ
ftr-357	389	3	benefit	benefit	NOUN
ftr-357	389	4	associated	associate	VERB
ftr-357	389	5	with	with	ADP
ftr-357	389	6	the	the	DET
ftr-357	389	7	enhancement	enhancement	NOUN
ftr-357	389	8	of	of	ADP
ftr-357	389	9	taxpayer	taxpayer	NOUN
ftr-357	389	10	compliance	compliance	NOUN
ftr-357	389	11	is	be	AUX
ftr-357	389	12	that	that	SCONJ
ftr-357	389	13	more	more	ADJ
ftr-357	389	14	revenue	revenue	NOUN
ftr-357	389	15	will	will	AUX
ftr-357	389	16	likely	likely	ADV
ftr-357	389	17	flow	flow	VERB
ftr-357	389	18	into	into	ADP
ftr-357	389	19	the	the	DET
ftr-357	389	20	government	government	NOUN
ftr-357	389	21	’s	’s	PART
ftr-357	389	22	coffers	coffer	NOUN
ftr-357	389	23	.	.	PUNCT
ftr-357	390	1	why	why	SCONJ
ftr-357	390	2	?	?	PUNCT
ftr-357	391	1	the	the	DET
ftr-357	391	2	reason	reason	NOUN
ftr-357	391	3	is	be	AUX
ftr-357	391	4	simple	simple	ADJ
ftr-357	391	5	:	:	PUNCT
ftr-357	391	6	noncompliant	noncompliant	ADJ
ftr-357	391	7	taxpayers	taxpayer	NOUN
ftr-357	391	8	rarely	rarely	ADV
ftr-357	391	9	overpay	overpay	VERB
ftr-357	391	10	their	their	PRON
ftr-357	391	11	tax	tax	NOUN
ftr-357	391	12	obligations	obligation	NOUN
ftr-357	391	13	;	;	PUNCT
ftr-357	391	14	to	to	ADP
ftr-357	391	15	the	the	DET
ftr-357	391	16	contrary	contrary	NOUN
ftr-357	391	17	,	,	PUNCT
ftr-357	391	18	they	they	PRON
ftr-357	391	19	usually	usually	ADV
ftr-357	391	20	underpay.82	underpay.82	ADJ
ftr-357	391	21	if	if	SCONJ
ftr-357	391	22	,	,	PUNCT
ftr-357	391	23	therefore	therefore	ADV
ftr-357	391	24	,	,	PUNCT
ftr-357	391	25	the	the	DET
ftr-357	391	26	data	data	NOUN
ftr-357	391	27	aggregation	aggregation	NOUN
ftr-357	391	28	could	could	AUX
ftr-357	391	29	increase	increase	VERB
ftr-357	391	30	taxpayer	taxpayer	NOUN
ftr-357	391	31	compliance	compliance	NOUN
ftr-357	391	32	by	by	ADP
ftr-357	391	33	a	a	DET
ftr-357	391	34	significant	significant	ADJ
ftr-357	391	35	percentage	percentage	NOUN
ftr-357	391	36	,	,	PUNCT
ftr-357	391	37	the	the	DET
ftr-357	391	38	government	government	NOUN
ftr-357	391	39	could	could	AUX
ftr-357	391	40	anticipate	anticipate	VERB
ftr-357	391	41	the	the	DET
ftr-357	391	42	flow	flow	NOUN
ftr-357	391	43	of	of	ADP
ftr-357	391	44	a	a	DET
ftr-357	391	45	lot	lot	NOUN
ftr-357	391	46	more	more	ADJ
ftr-357	391	47	revenue	revenue	NOUN
ftr-357	391	48	into	into	ADP
ftr-357	391	49	its	its	PRON
ftr-357	391	50	coffers	coffer	NOUN
ftr-357	391	51	.	.	PUNCT
ftr-357	392	1	another	another	DET
ftr-357	392	2	feature	feature	NOUN
ftr-357	392	3	of	of	ADP
ftr-357	392	4	data	datum	NOUN
ftr-357	392	5	aggregation	aggregation	NOUN
ftr-357	392	6	is	be	AUX
ftr-357	392	7	that	that	SCONJ
ftr-357	392	8	the	the	DET
ftr-357	392	9	irs	irs	PROPN
ftr-357	392	10	staff	staff	NOUN
ftr-357	392	11	previously	previously	ADV
ftr-357	392	12	dedicated	dedicate	VERB
ftr-357	392	13	to	to	ADP
ftr-357	392	14	transforming	transform	VERB
ftr-357	392	15	paper	paper	NOUN
ftr-357	392	16	tax	tax	NOUN
ftr-357	392	17	returns	return	NOUN
ftr-357	392	18	into	into	ADP
ftr-357	392	19	electronic	electronic	ADJ
ftr-357	392	20	entries	entry	NOUN
ftr-357	392	21	would	would	AUX
ftr-357	392	22	80	80	NUM
ftr-357	392	23	.	.	PUNCT
ftr-357	393	1	but	but	CCONJ
ftr-357	393	2	see	see	VERB
ftr-357	393	3	infra	infra	NOUN
ftr-357	393	4	the	the	DET
ftr-357	393	5	second	second	ADJ
ftr-357	393	6	-	-	PUNCT
ftr-357	393	7	to	to	ADP
ftr-357	393	8	-	-	PUNCT
ftr-357	393	9	last	last	ADJ
ftr-357	393	10	paragraph	paragraph	NOUN
ftr-357	393	11	in	in	ADP
ftr-357	393	12	part	part	NOUN
ftr-357	393	13	v	v	NOUN
ftr-357	393	14	,	,	PUNCT
ftr-357	393	15	casting	cast	VERB
ftr-357	393	16	some	some	DET
ftr-357	393	17	doubt	doubt	NOUN
ftr-357	393	18	about	about	ADP
ftr-357	393	19	whether	whether	SCONJ
ftr-357	393	20	compliance	compliance	NOUN
ftr-357	393	21	would	would	AUX
ftr-357	393	22	actually	actually	ADV
ftr-357	393	23	be	be	AUX
ftr-357	393	24	enhanced	enhance	VERB
ftr-357	393	25	.	.	PUNCT
ftr-357	394	1	81	81	NUM
ftr-357	394	2	.	.	PUNCT
ftr-357	395	1	see	see	VERB
ftr-357	395	2	lawrence	lawrence	PROPN
ftr-357	395	3	zelenak	zelenak	PROPN
ftr-357	395	4	,	,	PUNCT
ftr-357	395	5	justice	justice	NOUN
ftr-357	395	6	holmes	holmes	PROPN
ftr-357	395	7	,	,	PUNCT
ftr-357	395	8	ralph	ralph	PROPN
ftr-357	395	9	kramden	kramden	PROPN
ftr-357	395	10	,	,	PUNCT
ftr-357	395	11	and	and	CCONJ
ftr-357	395	12	the	the	DET
ftr-357	395	13	civic	civic	ADJ
ftr-357	395	14	virtues	virtue	NOUN
ftr-357	395	15	of	of	ADP
ftr-357	395	16	a	a	DET
ftr-357	395	17	tax	tax	NOUN
ftr-357	395	18	return	return	NOUN
ftr-357	395	19	filing	filing	NOUN
ftr-357	395	20	requirement	requirement	NOUN
ftr-357	395	21	,	,	PUNCT
ftr-357	395	22	61	61	NUM
ftr-357	395	23	tax	tax	NOUN
ftr-357	395	24	l.	l.	PROPN
ftr-357	395	25	rev	rev	PROPN
ftr-357	395	26	.	.	PROPN
ftr-357	395	27	53	53	NUM
ftr-357	395	28	(	(	PUNCT
ftr-357	395	29	2007	2007	NUM
ftr-357	395	30	)	)	PUNCT
ftr-357	395	31	(	(	PUNCT
ftr-357	395	32	expounding	expound	VERB
ftr-357	395	33	the	the	DET
ftr-357	395	34	civic	civic	ADJ
ftr-357	395	35	virtues	virtue	NOUN
ftr-357	395	36	associated	associate	VERB
ftr-357	395	37	with	with	ADP
ftr-357	395	38	the	the	DET
ftr-357	395	39	process	process	NOUN
ftr-357	395	40	of	of	ADP
ftr-357	395	41	taxpayers	taxpayer	NOUN
ftr-357	395	42	fulfilling	fulfil	VERB
ftr-357	395	43	their	their	PRON
ftr-357	395	44	obligations	obligation	NOUN
ftr-357	395	45	under	under	ADP
ftr-357	395	46	the	the	DET
ftr-357	395	47	code	code	NOUN
ftr-357	395	48	and	and	CCONJ
ftr-357	395	49	submitting	submit	VERB
ftr-357	395	50	their	their	PRON
ftr-357	395	51	tax	tax	NOUN
ftr-357	395	52	returns	return	NOUN
ftr-357	395	53	to	to	ADP
ftr-357	395	54	the	the	DET
ftr-357	395	55	government	government	NOUN
ftr-357	395	56	)	)	PUNCT
ftr-357	395	57	.	.	PUNCT
ftr-357	396	1	82	82	X
ftr-357	396	2	.	.	PUNCT
ftr-357	397	1	see	see	VERB
ftr-357	397	2	,	,	PUNCT
ftr-357	397	3	e.g.	e.g.	ADV
ftr-357	397	4	,	,	PUNCT
ftr-357	397	5	stephen	stephen	PROPN
ftr-357	397	6	j.	j.	PROPN
ftr-357	397	7	dubner	dubner	PROPN
ftr-357	397	8	&	&	CCONJ
ftr-357	397	9	steven	steven	PROPN
ftr-357	397	10	d.	d.	PROPN
ftr-357	397	11	levitt	levitt	PROPN
ftr-357	397	12	,	,	PUNCT
ftr-357	397	13	filling	fill	VERB
ftr-357	397	14	in	in	ADP
ftr-357	397	15	the	the	DET
ftr-357	397	16	tax	tax	NOUN
ftr-357	397	17	gap	gap	NOUN
ftr-357	397	18	,	,	PUNCT
ftr-357	397	19	n.y	n.y	PROPN
ftr-357	397	20	.	.	PROPN
ftr-357	397	21	times	times	PROPN
ftr-357	397	22	mag	mag	PROPN
ftr-357	397	23	.	.	PROPN
ftr-357	397	24	,	,	PUNCT
ftr-357	397	25	apr	apr	PROPN
ftr-357	397	26	.	.	PROPN
ftr-357	397	27	2	2	NUM
ftr-357	397	28	,	,	PUNCT
ftr-357	397	29	2006	2006	NUM
ftr-357	397	30	,	,	PUNCT
ftr-357	397	31	at	at	ADP
ftr-357	397	32	26	26	NUM
ftr-357	397	33	(	(	PUNCT
ftr-357	397	34	as	as	ADP
ftr-357	397	35	part	part	NOUN
ftr-357	397	36	of	of	ADP
ftr-357	397	37	the	the	DET
ftr-357	397	38	national	national	ADJ
ftr-357	397	39	research	research	PROPN
ftr-357	397	40	project	project	NOUN
ftr-357	397	41	,	,	PUNCT
ftr-357	397	42	the	the	DET
ftr-357	397	43	irs	irs	PROPN
ftr-357	397	44	conducted	conduct	VERB
ftr-357	397	45	a	a	DET
ftr-357	397	46	three	three	NUM
ftr-357	397	47	-	-	PUNCT
ftr-357	397	48	year	year	NOUN
ftr-357	397	49	study	study	NOUN
ftr-357	397	50	and	and	CCONJ
ftr-357	397	51	found	find	VERB
ftr-357	397	52	that	that	SCONJ
ftr-357	397	53	the	the	DET
ftr-357	397	54	difference	difference	NOUN
ftr-357	397	55	between	between	ADP
ftr-357	397	56	taxes	taxis	NOUN
ftr-357	397	57	owed	owe	VERB
ftr-357	397	58	and	and	CCONJ
ftr-357	397	59	taxes	taxis	NOUN
ftr-357	397	60	paid	pay	VERB
ftr-357	397	61	represented	represent	VERB
ftr-357	397	62	approximately	approximately	ADV
ftr-357	397	63	one	one	NUM
ftr-357	397	64	-	-	PUNCT
ftr-357	397	65	fifth	fifth	NOUN
ftr-357	397	66	of	of	ADP
ftr-357	397	67	all	all	DET
ftr-357	397	68	taxes	taxis	NOUN
ftr-357	397	69	collected	collect	VERB
ftr-357	397	70	by	by	ADP
ftr-357	397	71	the	the	DET
ftr-357	397	72	irs	irs	PROPN
ftr-357	397	73	)	)	PUNCT
ftr-357	397	74	.	.	PUNCT
ftr-357	398	1	2010	2010	NUM
ftr-357	398	2	]	]	PUNCT
ftr-357	398	3	phase	phase	NOUN
ftr-357	398	4	-	-	PUNCT
ftr-357	398	5	out	out	NOUN
ftr-357	398	6	of	of	ADP
ftr-357	398	7	paper	paper	NOUN
ftr-357	398	8	tax	tax	NOUN
ftr-357	398	9	information	information	NOUN
ftr-357	398	10	statements	statement	NOUN
ftr-357	398	11	367	367	NUM
ftr-357	398	12	have	have	VERB
ftr-357	398	13	to	to	PART
ftr-357	398	14	make	make	VERB
ftr-357	398	15	far	far	ADV
ftr-357	398	16	fewer	few	ADJ
ftr-357	398	17	manual	manual	ADJ
ftr-357	398	18	tax	tax	NOUN
ftr-357	398	19	data	datum	NOUN
ftr-357	398	20	entries,83	entries,83	NOUN
ftr-357	398	21	liberating	liberate	VERB
ftr-357	398	22	staff	staff	NOUN
ftr-357	398	23	members	member	NOUN
ftr-357	398	24	to	to	PART
ftr-357	398	25	conduct	conduct	VERB
ftr-357	398	26	more	more	ADJ
ftr-357	398	27	in	in	ADP
ftr-357	398	28	-	-	PUNCT
ftr-357	398	29	depth	depth	NOUN
ftr-357	398	30	taxpayer	taxpayer	NOUN
ftr-357	398	31	audits	audits	NOUN
ftr-357	398	32	.	.	PUNCT
ftr-357	399	1	were	be	AUX
ftr-357	399	2	the	the	DET
ftr-357	399	3	audit	audit	NOUN
ftr-357	399	4	rate	rate	NOUN
ftr-357	399	5	to	to	PART
ftr-357	399	6	increase	increase	VERB
ftr-357	399	7	,	,	PUNCT
ftr-357	399	8	taxpayer	taxpayer	NOUN
ftr-357	399	9	compliance	compliance	NOUN
ftr-357	399	10	would	would	AUX
ftr-357	399	11	likely	likely	ADV
ftr-357	399	12	increase	increase	VERB
ftr-357	399	13	as	as	SCONJ
ftr-357	399	14	well.84	well.84	NOUN
ftr-357	399	15	consider	consider	VERB
ftr-357	399	16	,	,	PUNCT
ftr-357	399	17	too	too	ADV
ftr-357	399	18	,	,	PUNCT
ftr-357	399	19	that	that	SCONJ
ftr-357	399	20	most	most	ADJ
ftr-357	399	21	irs	irs	PROPN
ftr-357	399	22	audits	audits	NOUN
ftr-357	399	23	are	be	AUX
ftr-357	399	24	so	so	ADV
ftr-357	399	25	-	-	PUNCT
ftr-357	399	26	called	call	VERB
ftr-357	399	27	“	"	PUNCT
ftr-357	399	28	correspondence	correspondence	NOUN
ftr-357	399	29	audits	audits	NOUN
ftr-357	399	30	”	"	PUNCT
ftr-357	399	31	currently	currently	ADV
ftr-357	399	32	conducted	conduct	VERB
ftr-357	399	33	through	through	ADP
ftr-357	399	34	what	what	PRON
ftr-357	399	35	is	be	AUX
ftr-357	399	36	known	know	VERB
ftr-357	399	37	as	as	ADP
ftr-357	399	38	the	the	DET
ftr-357	399	39	automated	automate	VERB
ftr-357	399	40	underreporter	underreporter	NOUN
ftr-357	399	41	program	program	NOUN
ftr-357	399	42	,	,	PUNCT
ftr-357	399	43	a	a	DET
ftr-357	399	44	program	program	NOUN
ftr-357	399	45	that	that	PRON
ftr-357	399	46	detects	detect	NOUN
ftr-357	399	47	flawed	flaw	VERB
ftr-357	399	48	tax	tax	NOUN
ftr-357	399	49	returns	return	NOUN
ftr-357	399	50	in	in	ADP
ftr-357	399	51	which	which	PRON
ftr-357	399	52	taxpayers	taxpayer	NOUN
ftr-357	399	53	either	either	CCONJ
ftr-357	399	54	inadvertently	inadvertently	ADV
ftr-357	399	55	omitted	omit	VERB
ftr-357	399	56	tax	tax	NOUN
ftr-357	399	57	data	datum	NOUN
ftr-357	399	58	or	or	CCONJ
ftr-357	399	59	erred	err	VERB
ftr-357	399	60	in	in	ADP
ftr-357	399	61	reporting	report	VERB
ftr-357	399	62	such	such	ADJ
ftr-357	399	63	data.85	data.85	NOUN
ftr-357	399	64	because	because	SCONJ
ftr-357	399	65	electronic	electronic	ADJ
ftr-357	399	66	data	data	NOUN
ftr-357	399	67	propagation	propagation	NOUN
ftr-357	399	68	of	of	ADP
ftr-357	399	69	tax	tax	NOUN
ftr-357	399	70	returns	return	NOUN
ftr-357	399	71	could	could	AUX
ftr-357	399	72	eliminate	eliminate	VERB
ftr-357	399	73	the	the	DET
ftr-357	399	74	vast	vast	ADJ
ftr-357	399	75	majority	majority	NOUN
ftr-357	399	76	of	of	ADP
ftr-357	399	77	these	these	DET
ftr-357	399	78	mistakes	mistake	NOUN
ftr-357	399	79	and	and	CCONJ
ftr-357	399	80	omissions,86	omissions,86	PRON
ftr-357	399	81	the	the	DET
ftr-357	399	82	irs	irs	PROPN
ftr-357	399	83	could	could	AUX
ftr-357	399	84	save	save	VERB
ftr-357	399	85	billions	billion	NOUN
ftr-357	399	86	of	of	ADP
ftr-357	399	87	dollars	dollar	NOUN
ftr-357	399	88	in	in	ADP
ftr-357	399	89	administrative	administrative	ADJ
ftr-357	399	90	costs	cost	NOUN
ftr-357	399	91	as	as	SCONJ
ftr-357	399	92	the	the	DET
ftr-357	399	93	number	number	NOUN
ftr-357	399	94	of	of	ADP
ftr-357	399	95	correspondence	correspondence	NOUN
ftr-357	399	96	audits	audits	NOUN
ftr-357	399	97	it	it	PRON
ftr-357	399	98	conducts	conduct	VERB
ftr-357	399	99	would	would	AUX
ftr-357	399	100	significantly	significantly	ADV
ftr-357	399	101	dwindle	dwindle	VERB
ftr-357	399	102	.	.	PUNCT
ftr-357	400	1	all	all	PRON
ftr-357	400	2	of	of	ADP
ftr-357	400	3	this	this	PRON
ftr-357	400	4	is	be	AUX
ftr-357	400	5	not	not	PART
ftr-357	400	6	to	to	PART
ftr-357	400	7	say	say	VERB
ftr-357	400	8	that	that	SCONJ
ftr-357	400	9	the	the	DET
ftr-357	400	10	government	government	NOUN
ftr-357	400	11	would	would	AUX
ftr-357	400	12	not	not	PART
ftr-357	400	13	confront	confront	VERB
ftr-357	400	14	challenges	challenge	NOUN
ftr-357	400	15	in	in	ADP
ftr-357	400	16	implementing	implement	VERB
ftr-357	400	17	the	the	DET
ftr-357	400	18	data	data	NOUN
ftr-357	400	19	aggregation	aggregation	NOUN
ftr-357	400	20	proposal	proposal	NOUN
ftr-357	400	21	.	.	PUNCT
ftr-357	401	1	in	in	ADP
ftr-357	401	2	particular	particular	ADJ
ftr-357	401	3	,	,	PUNCT
ftr-357	401	4	the	the	DET
ftr-357	401	5	irs	irs	PROPN
ftr-357	401	6	has	have	AUX
ftr-357	401	7	made	make	VERB
ftr-357	401	8	clear	clear	ADJ
ftr-357	401	9	that	that	SCONJ
ftr-357	401	10	the	the	DET
ftr-357	401	11	processing	processing	NOUN
ftr-357	401	12	and	and	CCONJ
ftr-357	401	13	correction	correction	NOUN
ftr-357	401	14	of	of	ADP
ftr-357	401	15	information	information	NOUN
ftr-357	401	16	returns	return	NOUN
ftr-357	401	17	is	be	AUX
ftr-357	401	18	not	not	PART
ftr-357	401	19	as	as	ADV
ftr-357	401	20	simple	simple	ADJ
ftr-357	401	21	as	as	SCONJ
ftr-357	401	22	it	it	PRON
ftr-357	401	23	might	might	AUX
ftr-357	401	24	initially	initially	ADV
ftr-357	401	25	appear:87	appear:87	VERB
ftr-357	401	26	it	it	PRON
ftr-357	401	27	“	"	PUNCT
ftr-357	401	28	begins	begin	VERB
ftr-357	401	29	with	with	ADP
ftr-357	401	30	the	the	DET
ftr-357	401	31	receipt	receipt	NOUN
ftr-357	401	32	and	and	CCONJ
ftr-357	401	33	input	input	NOUN
ftr-357	401	34	of	of	ADP
ftr-357	401	35	information	information	NOUN
ftr-357	401	36	documents	document	NOUN
ftr-357	401	37	,	,	PUNCT
ftr-357	401	38	includes	include	VERB
ftr-357	401	39	several	several	ADJ
ftr-357	401	40	different	different	ADJ
ftr-357	401	41	error	error	NOUN
ftr-357	401	42	checks	check	NOUN
ftr-357	401	43	,	,	PUNCT
ftr-357	401	44	and	and	CCONJ
ftr-357	401	45	83	83	NUM
ftr-357	401	46	.	.	PUNCT
ftr-357	402	1	see	see	VERB
ftr-357	402	2	u.s	u.s	PROPN
ftr-357	402	3	.	.	PROPN
ftr-357	402	4	gen	gen	PROPN
ftr-357	402	5	.	.	PROPN
ftr-357	402	6	accounting	accounting	PROPN
ftr-357	402	7	office	office	PROPN
ftr-357	402	8	,	,	PUNCT
ftr-357	402	9	gao-02	gao-02	NOUN
ftr-357	402	10	-	-	PUNCT
ftr-357	402	11	205	205	NUM
ftr-357	402	12	,	,	PUNCT
ftr-357	402	13	tax	tax	NOUN
ftr-357	402	14	administration	administration	NOUN
ftr-357	402	15	:	:	PUNCT
ftr-357	402	16	electronic	electronic	ADJ
ftr-357	402	17	filing	filing	NOUN
ftr-357	402	18	’s	’s	PART
ftr-357	402	19	past	past	NOUN
ftr-357	402	20	and	and	CCONJ
ftr-357	402	21	future	future	ADJ
ftr-357	402	22	impact	impact	NOUN
ftr-357	402	23	on	on	ADP
ftr-357	402	24	processing	processing	NOUN
ftr-357	402	25	costs	cost	NOUN
ftr-357	402	26	dependent	dependent	ADJ
ftr-357	402	27	on	on	ADP
ftr-357	402	28	several	several	ADJ
ftr-357	402	29	factors	factor	NOUN
ftr-357	402	30	4	4	NUM
ftr-357	402	31	(	(	PUNCT
ftr-357	402	32	2002	2002	NUM
ftr-357	402	33	)	)	PUNCT
ftr-357	402	34	,	,	PUNCT
ftr-357	402	35	available	available	ADJ
ftr-357	402	36	at	at	ADP
ftr-357	402	37	http://www.gao.gov/new.items/d02205.pdf	http://www.gao.gov/new.items/d02205.pdf	PROPN
ftr-357	402	38	:	:	PUNCT
ftr-357	402	39	in	in	ADP
ftr-357	402	40	response	response	NOUN
ftr-357	402	41	to	to	ADP
ftr-357	402	42	a	a	DET
ftr-357	402	43	question	question	NOUN
ftr-357	402	44	raised	raise	VERB
ftr-357	402	45	by	by	ADP
ftr-357	402	46	the	the	DET
ftr-357	402	47	house	house	PROPN
ftr-357	402	48	appropriations	appropriations	PROPN
ftr-357	402	49	committee	committee	PROPN
ftr-357	402	50	in	in	ADP
ftr-357	402	51	2001	2001	NUM
ftr-357	402	52	,	,	PUNCT
ftr-357	402	53	irs	irs	PROPN
ftr-357	402	54	estimated	estimate	VERB
ftr-357	402	55	that	that	SCONJ
ftr-357	402	56	50	50	NUM
ftr-357	402	57	million	million	NUM
ftr-357	402	58	individual	individual	ADJ
ftr-357	402	59	income	income	NOUN
ftr-357	402	60	tax	tax	NOUN
ftr-357	402	61	returns	return	NOUN
ftr-357	402	62	would	would	AUX
ftr-357	402	63	be	be	AUX
ftr-357	402	64	filed	file	VERB
ftr-357	402	65	electronically	electronically	ADV
ftr-357	402	66	in	in	ADP
ftr-357	402	67	fiscal	fiscal	ADJ
ftr-357	402	68	year	year	NOUN
ftr-357	402	69	2002	2002	NUM
ftr-357	402	70	.	.	PUNCT
ftr-357	403	1	irs	irs	PROPN
ftr-357	403	2	estimated	estimate	VERB
ftr-357	403	3	that	that	SCONJ
ftr-357	403	4	it	it	PRON
ftr-357	403	5	would	would	AUX
ftr-357	403	6	need	need	VERB
ftr-357	403	7	3,150	3,150	NUM
ftr-357	403	8	more	more	ADJ
ftr-357	403	9	full	full	ADJ
ftr-357	403	10	-	-	PUNCT
ftr-357	403	11	time	time	NOUN
ftr-357	403	12	equivalent	equivalent	ADJ
ftr-357	403	13	staff	staff	NOUN
ftr-357	403	14	years	year	NOUN
ftr-357	403	15	if	if	SCONJ
ftr-357	403	16	none	none	NOUN
ftr-357	403	17	of	of	ADP
ftr-357	403	18	those	those	DET
ftr-357	403	19	returns	return	NOUN
ftr-357	403	20	were	be	AUX
ftr-357	403	21	filed	file	VERB
ftr-357	403	22	electronically	electronically	ADV
ftr-357	403	23	.	.	PUNCT
ftr-357	404	1	at	at	ADP
ftr-357	404	2	irs	irs	PROPN
ftr-357	404	3	’	'	PUNCT
ftr-357	404	4	estimate	estimate	NOUN
ftr-357	404	5	of	of	ADP
ftr-357	404	6	$	$	SYM
ftr-357	404	7	36,300	36,300	NUM
ftr-357	404	8	per	per	ADP
ftr-357	404	9	staff	staff	NOUN
ftr-357	404	10	year	year	NOUN
ftr-357	404	11	,	,	PUNCT
ftr-357	404	12	that	that	PRON
ftr-357	404	13	would	would	AUX
ftr-357	404	14	be	be	AUX
ftr-357	404	15	a	a	DET
ftr-357	404	16	cost	cost	NOUN
ftr-357	404	17	avoidance	avoidance	NOUN
ftr-357	404	18	of	of	ADP
ftr-357	404	19	$	$	SYM
ftr-357	404	20	114.3	114.3	NUM
ftr-357	404	21	million	million	NUM
ftr-357	404	22	.	.	PUNCT
ftr-357	405	1	84	84	NUM
ftr-357	405	2	.	.	PUNCT
ftr-357	406	1	see	see	VERB
ftr-357	406	2	charles	charles	PROPN
ftr-357	406	3	o.	o.	PROPN
ftr-357	406	4	rossotti	rossotti	PROPN
ftr-357	406	5	,	,	PUNCT
ftr-357	406	6	modernizing	modernize	VERB
ftr-357	406	7	america	america	PROPN
ftr-357	406	8	’s	’s	PART
ftr-357	406	9	tax	tax	PROPN
ftr-357	406	10	agency	agency	NOUN
ftr-357	406	11	,	,	PUNCT
ftr-357	406	12	83	83	NUM
ftr-357	406	13	tax	tax	NOUN
ftr-357	406	14	notes	note	NOUN
ftr-357	406	15	1191	1191	NUM
ftr-357	406	16	,	,	PUNCT
ftr-357	406	17	1195	1195	NUM
ftr-357	406	18	(	(	PUNCT
ftr-357	406	19	1999	1999	NUM
ftr-357	406	20	)	)	PUNCT
ftr-357	406	21	(	(	PUNCT
ftr-357	406	22	“	"	PUNCT
ftr-357	406	23	historically	historically	ADV
ftr-357	406	24	,	,	PUNCT
ftr-357	406	25	the	the	DET
ftr-357	406	26	irs	irs	PROPN
ftr-357	406	27	placed	place	VERB
ftr-357	406	28	great	great	ADJ
ftr-357	406	29	emphasis	emphasis	NOUN
ftr-357	406	30	on	on	ADP
ftr-357	406	31	direct	direct	ADJ
ftr-357	406	32	enforcement	enforcement	NOUN
ftr-357	406	33	revenue	revenue	NOUN
ftr-357	406	34	,	,	PUNCT
ftr-357	406	35	in	in	ADP
ftr-357	406	36	part	part	NOUN
ftr-357	406	37	because	because	SCONJ
ftr-357	406	38	it	it	PRON
ftr-357	406	39	is	be	AUX
ftr-357	406	40	precisely	precisely	ADV
ftr-357	406	41	measurable	measurable	ADJ
ftr-357	406	42	and	and	CCONJ
ftr-357	406	43	in	in	ADP
ftr-357	406	44	part	part	NOUN
ftr-357	406	45	because	because	SCONJ
ftr-357	406	46	it	it	PRON
ftr-357	406	47	showed	show	VERB
ftr-357	406	48	an	an	DET
ftr-357	406	49	indirect	indirect	ADJ
ftr-357	406	50	deterrent	deterrent	NOUN
ftr-357	406	51	effect	effect	NOUN
ftr-357	406	52	that	that	PRON
ftr-357	406	53	increases	increase	VERB
ftr-357	406	54	compliance	compliance	NOUN
ftr-357	406	55	.	.	PUNCT
ftr-357	406	56	”	"	PUNCT
ftr-357	406	57	)	)	PUNCT
ftr-357	406	58	.	.	PUNCT
ftr-357	407	1	85	85	NUM
ftr-357	407	2	.	.	PUNCT
ftr-357	408	1	see	see	VERB
ftr-357	408	2	,	,	PUNCT
ftr-357	408	3	e.g.	e.g.	ADV
ftr-357	408	4	,	,	PUNCT
ftr-357	408	5	gerard	gerard	PROPN
ftr-357	408	6	h.	h.	PROPN
ftr-357	408	7	schreiber	schreiber	PROPN
ftr-357	408	8	,	,	PUNCT
ftr-357	408	9	jr	jr	PROPN
ftr-357	408	10	.	.	PROPN
ftr-357	408	11	,	,	PUNCT
ftr-357	408	12	the	the	DET
ftr-357	408	13	irs	irs	PROPN
ftr-357	408	14	underreporter	underreporter	NOUN
ftr-357	408	15	initiative	initiative	NOUN
ftr-357	408	16	,	,	PUNCT
ftr-357	408	17	40	40	NUM
ftr-357	408	18	tax	tax	NOUN
ftr-357	408	19	adviser	adviser	NOUN
ftr-357	408	20	49	49	NUM
ftr-357	408	21	(	(	PUNCT
ftr-357	408	22	2009	2009	NUM
ftr-357	408	23	)	)	PUNCT
ftr-357	408	24	(	(	PUNCT
ftr-357	408	25	“	"	PUNCT
ftr-357	408	26	the	the	DET
ftr-357	408	27	automated	automate	VERB
ftr-357	408	28	underreporter	underreporter	NOUN
ftr-357	408	29	program	program	NOUN
ftr-357	408	30	,	,	PUNCT
ftr-357	408	31	which	which	PRON
ftr-357	408	32	affects	affect	VERB
ftr-357	408	33	4–5	4–5	NUM
ftr-357	408	34	million	million	NUM
ftr-357	408	35	taxpayers	taxpayer	NOUN
ftr-357	408	36	annually	annually	ADV
ftr-357	408	37	,	,	PUNCT
ftr-357	408	38	starts	start	VERB
ftr-357	408	39	with	with	ADP
ftr-357	408	40	third	third	ADJ
ftr-357	408	41	-	-	PUNCT
ftr-357	408	42	party	party	NOUN
ftr-357	408	43	information	information	NOUN
ftr-357	408	44	returns	return	NOUN
ftr-357	408	45	filed	file	VERB
ftr-357	408	46	with	with	ADP
ftr-357	408	47	the	the	DET
ftr-357	408	48	irs	irs	PROPN
ftr-357	408	49	by	by	ADP
ftr-357	408	50	employers	employer	NOUN
ftr-357	408	51	,	,	PUNCT
ftr-357	408	52	banks	bank	NOUN
ftr-357	408	53	,	,	PUNCT
ftr-357	408	54	and	and	CCONJ
ftr-357	408	55	brokers	broker	NOUN
ftr-357	408	56	.	.	PUNCT
ftr-357	409	1	the	the	DET
ftr-357	409	2	service	service	NOUN
ftr-357	409	3	matches	match	VERB
ftr-357	409	4	the	the	DET
ftr-357	409	5	amounts	amount	NOUN
ftr-357	409	6	reported	report	VERB
ftr-357	409	7	on	on	ADP
ftr-357	409	8	the	the	DET
ftr-357	409	9	individual	individual	NOUN
ftr-357	409	10	and	and	CCONJ
ftr-357	409	11	the	the	DET
ftr-357	409	12	information	information	NOUN
ftr-357	409	13	returns	return	NOUN
ftr-357	409	14	and	and	CCONJ
ftr-357	409	15	creates	create	VERB
ftr-357	409	16	an	an	DET
ftr-357	409	17	inventory	inventory	NOUN
ftr-357	409	18	of	of	ADP
ftr-357	409	19	the	the	DET
ftr-357	409	20	resulting	result	VERB
ftr-357	409	21	mismatches	mismatch	NOUN
ftr-357	409	22	.	.	PUNCT
ftr-357	409	23	”	"	PUNCT
ftr-357	409	24	)	)	PUNCT
ftr-357	409	25	.	.	PUNCT
ftr-357	410	1	86	86	NUM
ftr-357	410	2	.	.	PUNCT
ftr-357	411	1	see	see	VERB
ftr-357	411	2	,	,	PUNCT
ftr-357	411	3	e.g.	e.g.	ADV
ftr-357	411	4	,	,	PUNCT
ftr-357	411	5	joint	joint	ADJ
ftr-357	411	6	econ	econ	NOUN
ftr-357	411	7	.	.	PUNCT
ftr-357	412	1	comm	comm	NOUN
ftr-357	412	2	.	.	PUNCT
ftr-357	412	3	,	,	PUNCT
ftr-357	412	4	free	free	ADJ
ftr-357	412	5	e	e	NOUN
ftr-357	412	6	-	-	NOUN
ftr-357	412	7	filing	filing	NOUN
ftr-357	412	8	makes	make	VERB
ftr-357	412	9	sense	sense	NOUN
ftr-357	412	10	for	for	ADP
ftr-357	412	11	both	both	DET
ftr-357	412	12	taxpayers	taxpayer	NOUN
ftr-357	412	13	and	and	CCONJ
ftr-357	412	14	the	the	DET
ftr-357	412	15	irs	irs	PROPN
ftr-357	412	16	1	1	NUM
ftr-357	412	17	(	(	PUNCT
ftr-357	412	18	2008	2008	NUM
ftr-357	412	19	)	)	PUNCT
ftr-357	412	20	(	(	PUNCT
ftr-357	412	21	“	"	PUNCT
ftr-357	412	22	the	the	DET
ftr-357	412	23	irs	irs	PROPN
ftr-357	412	24	finds	find	VERB
ftr-357	412	25	roughly	roughly	ADV
ftr-357	412	26	1	1	NUM
ftr-357	412	27	error	error	NOUN
ftr-357	412	28	in	in	ADP
ftr-357	412	29	every	every	DET
ftr-357	412	30	100	100	NUM
ftr-357	412	31	returns	return	NOUN
ftr-357	412	32	filed	file	VERB
ftr-357	412	33	electronically	electronically	ADV
ftr-357	412	34	(	(	PUNCT
ftr-357	412	35	regardless	regardless	ADV
ftr-357	412	36	of	of	ADP
ftr-357	412	37	whether	whether	SCONJ
ftr-357	412	38	the	the	DET
ftr-357	412	39	return	return	NOUN
ftr-357	412	40	was	be	AUX
ftr-357	412	41	prepared	prepare	VERB
ftr-357	412	42	professionally	professionally	ADV
ftr-357	412	43	or	or	CCONJ
ftr-357	412	44	self	self	NOUN
ftr-357	412	45	-	-	PUNCT
ftr-357	412	46	prepared	prepare	VERB
ftr-357	412	47	by	by	ADP
ftr-357	412	48	the	the	DET
ftr-357	412	49	taxpayer	taxpayer	NOUN
ftr-357	412	50	)	)	PUNCT
ftr-357	412	51	,	,	PUNCT
ftr-357	412	52	compared	compare	VERB
ftr-357	412	53	to	to	ADP
ftr-357	412	54	about	about	ADV
ftr-357	412	55	1	1	NUM
ftr-357	412	56	error	error	NOUN
ftr-357	412	57	in	in	ADP
ftr-357	412	58	every	every	DET
ftr-357	412	59	5	5	NUM
ftr-357	412	60	paper	paper	NOUN
ftr-357	412	61	returns	return	NOUN
ftr-357	412	62	.	.	PUNCT
ftr-357	412	63	”	"	PUNCT
ftr-357	412	64	)	)	PUNCT
ftr-357	412	65	;	;	PUNCT
ftr-357	412	66	arik	arik	PROPN
ftr-357	412	67	hesseldahl	hesseldahl	PROPN
ftr-357	412	68	,	,	PUNCT
ftr-357	412	69	is	be	AUX
ftr-357	412	70	e	e	NOUN
ftr-357	412	71	-	-	NOUN
ftr-357	412	72	file	file	ADJ
ftr-357	412	73	efficient	efficient	ADJ
ftr-357	412	74	?	?	PUNCT
ftr-357	412	75	,	,	PUNCT
ftr-357	412	76	forbes.com	forbes.com	PROPN
ftr-357	412	77	,	,	PUNCT
ftr-357	412	78	mar	mar	PROPN
ftr-357	412	79	.	.	PROPN
ftr-357	412	80	12	12	NUM
ftr-357	412	81	,	,	PUNCT
ftr-357	412	82	2002	2002	NUM
ftr-357	412	83	,	,	PUNCT
ftr-357	412	84	http://www.forbes.com/2002/03/12/0312efile.html	http://www.forbes.com/2002/03/12/0312efile.html	PROPN
ftr-357	412	85	(	(	PUNCT
ftr-357	412	86	error	error	NOUN
ftr-357	412	87	rates	rate	NOUN
ftr-357	412	88	with	with	ADP
ftr-357	412	89	e	e	NOUN
ftr-357	412	90	-	-	NOUN
ftr-357	412	91	filers	filer	NOUN
ftr-357	412	92	are	be	AUX
ftr-357	412	93	much	much	ADV
ftr-357	412	94	lower	low	ADJ
ftr-357	412	95	compared	compare	VERB
ftr-357	412	96	to	to	ADP
ftr-357	412	97	taxpayers	taxpayer	NOUN
ftr-357	412	98	who	who	PRON
ftr-357	412	99	file	file	VERB
ftr-357	412	100	paper	paper	NOUN
ftr-357	412	101	returns	return	NOUN
ftr-357	412	102	(	(	PUNCT
ftr-357	412	103	1	1	NUM
ftr-357	412	104	%	%	NOUN
ftr-357	412	105	vs.	vs.	ADP
ftr-357	412	106	18	18	NUM
ftr-357	412	107	%	%	NOUN
ftr-357	412	108	)	)	PUNCT
ftr-357	412	109	)	)	PUNCT
ftr-357	412	110	.	.	PUNCT
ftr-357	413	1	87	87	NUM
ftr-357	413	2	.	.	PUNCT
ftr-357	414	1	u.s	u.s	PROPN
ftr-357	414	2	.	.	PROPN
ftr-357	414	3	dep’t	dep’t	PROPN
ftr-357	414	4	treasury	treasury	PROPN
ftr-357	414	5	,	,	PUNCT
ftr-357	414	6	internal	internal	ADJ
ftr-357	414	7	revenue	revenue	NOUN
ftr-357	414	8	serv	serv	X
ftr-357	414	9	.	.	PUNCT
ftr-357	414	10	,	,	PUNCT
ftr-357	414	11	current	current	ADJ
ftr-357	414	12	feasibility	feasibility	NOUN
ftr-357	414	13	of	of	ADP
ftr-357	414	14	a	a	DET
ftr-357	414	15	return	return	NOUN
ftr-357	414	16	-	-	PUNCT
ftr-357	414	17	free	free	ADJ
ftr-357	414	18	tax	tax	NOUN
ftr-357	414	19	system	system	NOUN
ftr-357	414	20	10–16	10–16	NUM
ftr-357	414	21	(	(	PUNCT
ftr-357	414	22	1987	1987	NUM
ftr-357	414	23	)	)	PUNCT
ftr-357	414	24	.	.	PUNCT
ftr-357	415	1	368	368	NUM
ftr-357	415	2	florida	florida	PROPN
ftr-357	415	3	tax	tax	NOUN
ftr-357	415	4	review	review	NOUN
ftr-357	415	5	[	[	X
ftr-357	415	6	vol	vol	NOUN
ftr-357	415	7	.	.	PUNCT
ftr-357	416	1	10:5	10:5	NUM
ftr-357	416	2	ends	end	VERB
ftr-357	416	3	with	with	ADP
ftr-357	416	4	the	the	DET
ftr-357	416	5	correction	correction	NOUN
ftr-357	416	6	of	of	ADP
ftr-357	416	7	any	any	DET
ftr-357	416	8	errors	error	NOUN
ftr-357	416	9	detected	detect	VERB
ftr-357	416	10	.	.	PUNCT
ftr-357	417	1	”88	”88	ADJ
ftr-357	417	2	were	be	AUX
ftr-357	417	3	this	this	DET
ftr-357	417	4	proposal	proposal	NOUN
ftr-357	417	5	instituted	institute	VERB
ftr-357	417	6	,	,	PUNCT
ftr-357	417	7	the	the	DET
ftr-357	417	8	irs	irs	PROPN
ftr-357	417	9	would	would	AUX
ftr-357	417	10	either	either	CCONJ
ftr-357	417	11	have	have	VERB
ftr-357	417	12	to	to	PART
ftr-357	417	13	conduct	conduct	VERB
ftr-357	417	14	this	this	DET
ftr-357	417	15	process	process	NOUN
ftr-357	417	16	over	over	ADP
ftr-357	417	17	a	a	DET
ftr-357	417	18	muchabridged	muchabridge	VERB
ftr-357	417	19	time	time	NOUN
ftr-357	417	20	period	period	NOUN
ftr-357	417	21	or	or	CCONJ
ftr-357	417	22	,	,	PUNCT
ftr-357	417	23	rather	rather	ADV
ftr-357	417	24	than	than	ADP
ftr-357	417	25	delay	delay	VERB
ftr-357	417	26	the	the	DET
ftr-357	417	27	process	process	NOUN
ftr-357	417	28	,	,	PUNCT
ftr-357	417	29	accept	accept	VERB
ftr-357	417	30	all	all	DET
ftr-357	417	31	information	information	NOUN
ftr-357	417	32	returns	return	NOUN
ftr-357	417	33	,	,	PUNCT
ftr-357	417	34	whether	whether	SCONJ
ftr-357	417	35	erroneous	erroneous	ADJ
ftr-357	417	36	or	or	CCONJ
ftr-357	417	37	not	not	PART
ftr-357	417	38	.	.	PUNCT
ftr-357	418	1	notwithstanding	notwithstanding	ADP
ftr-357	418	2	these	these	DET
ftr-357	418	3	challenges	challenge	NOUN
ftr-357	418	4	,	,	PUNCT
ftr-357	418	5	the	the	DET
ftr-357	418	6	benefits	benefit	NOUN
ftr-357	418	7	that	that	PRON
ftr-357	418	8	this	this	DET
ftr-357	418	9	analysis	analysis	NOUN
ftr-357	418	10	enumerates	enumerate	VERB
ftr-357	418	11	with	with	ADP
ftr-357	418	12	the	the	DET
ftr-357	418	13	availability	availability	NOUN
ftr-357	418	14	of	of	ADP
ftr-357	418	15	data	datum	NOUN
ftr-357	418	16	aggregation	aggregation	NOUN
ftr-357	418	17	extend	extend	VERB
ftr-357	418	18	not	not	PART
ftr-357	418	19	only	only	ADV
ftr-357	418	20	to	to	ADP
ftr-357	418	21	the	the	DET
ftr-357	418	22	federal	federal	ADJ
ftr-357	418	23	government	government	NOUN
ftr-357	418	24	but	but	CCONJ
ftr-357	418	25	also	also	ADV
ftr-357	418	26	to	to	ADP
ftr-357	418	27	every	every	DET
ftr-357	418	28	state	state	NOUN
ftr-357	418	29	government	government	NOUN
ftr-357	418	30	that	that	PRON
ftr-357	418	31	has	have	AUX
ftr-357	418	32	instituted	institute	VERB
ftr-357	418	33	an	an	DET
ftr-357	418	34	income	income	NOUN
ftr-357	418	35	tax.89	tax.89	NOUN
ftr-357	418	36	virtually	virtually	ADV
ftr-357	418	37	every	every	DET
ftr-357	418	38	state	state	NOUN
ftr-357	418	39	government	government	NOUN
ftr-357	418	40	that	that	PRON
ftr-357	418	41	has	have	AUX
ftr-357	418	42	instituted	institute	VERB
ftr-357	418	43	an	an	DET
ftr-357	418	44	income	income	NOUN
ftr-357	418	45	tax	tax	NOUN
ftr-357	418	46	system	system	NOUN
ftr-357	418	47	has	have	AUX
ftr-357	418	48	generally	generally	ADV
ftr-357	418	49	experienced	experience	VERB
ftr-357	418	50	less	less	ADJ
ftr-357	418	51	-	-	PUNCT
ftr-357	418	52	than	than	ADP
ftr-357	418	53	-	-	PUNCT
ftr-357	418	54	stellar	stellar	ADJ
ftr-357	418	55	tax	tax	NOUN
ftr-357	418	56	compliance.90	compliance.90	ADP
ftr-357	418	57	congressional	congressional	ADJ
ftr-357	418	58	adoption	adoption	NOUN
ftr-357	418	59	of	of	ADP
ftr-357	418	60	the	the	DET
ftr-357	418	61	data	data	NOUN
ftr-357	418	62	aggregation	aggregation	NOUN
ftr-357	418	63	proposal	proposal	NOUN
ftr-357	418	64	could	could	AUX
ftr-357	418	65	thus	thus	ADV
ftr-357	418	66	do	do	VERB
ftr-357	418	67	double	double	ADJ
ftr-357	418	68	duty	duty	NOUN
ftr-357	418	69	:	:	PUNCT
ftr-357	418	70	in	in	ADP
ftr-357	418	71	availing	avail	VERB
ftr-357	418	72	themselves	themselves	PRON
ftr-357	418	73	of	of	ADP
ftr-357	418	74	electronic	electronic	ADJ
ftr-357	418	75	tax	tax	NOUN
ftr-357	418	76	data	datum	NOUN
ftr-357	418	77	in	in	ADP
ftr-357	418	78	order	order	NOUN
ftr-357	418	79	to	to	PART
ftr-357	418	80	complete	complete	VERB
ftr-357	418	81	their	their	PRON
ftr-357	418	82	federal	federal	ADJ
ftr-357	418	83	tax	tax	NOUN
ftr-357	418	84	returns	return	NOUN
ftr-357	418	85	,	,	PUNCT
ftr-357	418	86	taxpayers	taxpayer	NOUN
ftr-357	418	87	could	could	AUX
ftr-357	418	88	do	do	VERB
ftr-357	418	89	the	the	DET
ftr-357	418	90	same	same	ADJ
ftr-357	418	91	in	in	ADP
ftr-357	418	92	completing	complete	VERB
ftr-357	418	93	their	their	PRON
ftr-357	418	94	state	state	NOUN
ftr-357	418	95	income	income	NOUN
ftr-357	418	96	tax	tax	NOUN
ftr-357	418	97	returns	return	NOUN
ftr-357	418	98	.	.	PUNCT
ftr-357	419	1	in	in	ADP
ftr-357	419	2	other	other	ADJ
ftr-357	419	3	words	word	NOUN
ftr-357	419	4	,	,	PUNCT
ftr-357	419	5	all	all	DET
ftr-357	419	6	the	the	DET
ftr-357	419	7	administrative	administrative	ADJ
ftr-357	419	8	benefits	benefit	NOUN
ftr-357	419	9	associated	associate	VERB
ftr-357	419	10	with	with	ADP
ftr-357	419	11	the	the	DET
ftr-357	419	12	adoption	adoption	NOUN
ftr-357	419	13	of	of	ADP
ftr-357	419	14	this	this	DET
ftr-357	419	15	proposal	proposal	NOUN
ftr-357	419	16	that	that	SCONJ
ftr-357	419	17	inure	inure	NOUN
ftr-357	419	18	to	to	ADP
ftr-357	419	19	taxpayers	taxpayer	NOUN
ftr-357	419	20	,	,	PUNCT
ftr-357	419	21	thirdparty	thirdparty	NOUN
ftr-357	419	22	issuers	issuer	NOUN
ftr-357	419	23	,	,	PUNCT
ftr-357	419	24	tax	tax	NOUN
ftr-357	419	25	return	return	NOUN
ftr-357	419	26	preparers	preparer	NOUN
ftr-357	419	27	,	,	PUNCT
ftr-357	419	28	and	and	CCONJ
ftr-357	419	29	the	the	DET
ftr-357	419	30	government	government	NOUN
ftr-357	419	31	at	at	ADP
ftr-357	419	32	the	the	DET
ftr-357	419	33	federal	federal	ADJ
ftr-357	419	34	level	level	NOUN
ftr-357	419	35	would	would	AUX
ftr-357	419	36	similarly	similarly	ADV
ftr-357	419	37	inure	inure	VERB
ftr-357	419	38	at	at	ADP
ftr-357	419	39	the	the	DET
ftr-357	419	40	state	state	NOUN
ftr-357	419	41	level	level	NOUN
ftr-357	419	42	.	.	PUNCT
ftr-357	420	1	in	in	ADP
ftr-357	420	2	an	an	DET
ftr-357	420	3	effort	effort	NOUN
ftr-357	420	4	at	at	ADP
ftr-357	420	5	full	full	ADJ
ftr-357	420	6	disclosure	disclosure	NOUN
ftr-357	420	7	,	,	PUNCT
ftr-357	420	8	adoption	adoption	NOUN
ftr-357	420	9	of	of	ADP
ftr-357	420	10	this	this	DET
ftr-357	420	11	proposal	proposal	NOUN
ftr-357	420	12	would	would	AUX
ftr-357	420	13	no	no	ADV
ftr-357	420	14	doubt	doubt	ADV
ftr-357	420	15	engender	engender	VERB
ftr-357	420	16	additional	additional	ADJ
ftr-357	420	17	up	up	ADJ
ftr-357	420	18	-	-	PUNCT
ftr-357	420	19	front	front	NOUN
ftr-357	420	20	costs	cost	NOUN
ftr-357	420	21	on	on	ADP
ftr-357	420	22	the	the	DET
ftr-357	420	23	government	government	NOUN
ftr-357	420	24	’s	’s	PART
ftr-357	420	25	part	part	NOUN
ftr-357	420	26	.	.	PUNCT
ftr-357	421	1	either	either	CCONJ
ftr-357	421	2	the	the	DET
ftr-357	421	3	irs	irs	PROPN
ftr-357	421	4	or	or	CCONJ
ftr-357	421	5	treasury	treasury	PROPN
ftr-357	421	6	department	department	NOUN
ftr-357	421	7	would	would	AUX
ftr-357	421	8	have	have	VERB
ftr-357	421	9	to	to	PART
ftr-357	421	10	develop	develop	VERB
ftr-357	421	11	sophisticated	sophisticated	ADJ
ftr-357	421	12	software	software	NOUN
ftr-357	421	13	to	to	PART
ftr-357	421	14	process	process	VERB
ftr-357	421	15	the	the	DET
ftr-357	421	16	data	datum	NOUN
ftr-357	421	17	it	it	PRON
ftr-357	421	18	electronically	electronically	ADV
ftr-357	421	19	receives	receive	VERB
ftr-357	421	20	,	,	PUNCT
ftr-357	421	21	manipulate	manipulate	VERB
ftr-357	421	22	it	it	PRON
ftr-357	421	23	into	into	ADP
ftr-357	421	24	separate	separate	ADJ
ftr-357	421	25	accounts	account	NOUN
ftr-357	421	26	,	,	PUNCT
ftr-357	421	27	and	and	CCONJ
ftr-357	421	28	then	then	ADV
ftr-357	421	29	make	make	VERB
ftr-357	421	30	it	it	PRON
ftr-357	421	31	available	available	ADJ
ftr-357	421	32	to	to	ADP
ftr-357	421	33	individual	individual	ADJ
ftr-357	421	34	taxpayers	taxpayer	NOUN
ftr-357	421	35	to	to	PART
ftr-357	421	36	download	download	VERB
ftr-357	421	37	.	.	PUNCT
ftr-357	422	1	in	in	ADP
ftr-357	422	2	the	the	DET
ftr-357	422	3	past	past	NOUN
ftr-357	422	4	,	,	PUNCT
ftr-357	422	5	when	when	SCONJ
ftr-357	422	6	the	the	DET
ftr-357	422	7	government	government	NOUN
ftr-357	422	8	has	have	AUX
ftr-357	422	9	attempted	attempt	VERB
ftr-357	422	10	to	to	PART
ftr-357	422	11	modernize	modernize	VERB
ftr-357	422	12	its	its	PRON
ftr-357	422	13	computer	computer	NOUN
ftr-357	422	14	systems	system	NOUN
ftr-357	422	15	,	,	PUNCT
ftr-357	422	16	such	such	ADJ
ftr-357	422	17	efforts	effort	NOUN
ftr-357	422	18	have	have	AUX
ftr-357	422	19	been	be	AUX
ftr-357	422	20	plagued	plague	VERB
ftr-357	422	21	with	with	ADP
ftr-357	422	22	problems.91	problems.91	NOUN
ftr-357	422	23	the	the	DET
ftr-357	422	24	adoption	adoption	NOUN
ftr-357	422	25	of	of	ADP
ftr-357	422	26	88	88	NUM
ftr-357	422	27	.	.	PUNCT
ftr-357	423	1	robert	robert	PROPN
ftr-357	423	2	a.	a.	PROPN
ftr-357	423	3	boisture	boisture	PROPN
ftr-357	423	4	,	,	PUNCT
ftr-357	423	5	albert	albert	PROPN
ftr-357	423	6	g.	g.	PROPN
ftr-357	423	7	lauber	lauber	PROPN
ftr-357	423	8	&	&	CCONJ
ftr-357	423	9	holly	holly	PROPN
ftr-357	423	10	o.	o.	PROPN
ftr-357	423	11	paz	paz	PROPN
ftr-357	423	12	,	,	PUNCT
ftr-357	423	13	policy	policy	NOUN
ftr-357	423	14	analysis	analysis	NOUN
ftr-357	423	15	of	of	ADP
ftr-357	423	16	“	"	PUNCT
ftr-357	423	17	return	return	VERB
ftr-357	423	18	-	-	PUNCT
ftr-357	423	19	free	free	ADJ
ftr-357	423	20	”	"	PUNCT
ftr-357	423	21	tax	tax	NOUN
ftr-357	423	22	system	system	NOUN
ftr-357	423	23	16	16	NUM
ftr-357	423	24	(	(	PUNCT
ftr-357	423	25	2006	2006	NUM
ftr-357	423	26	)	)	PUNCT
ftr-357	423	27	,	,	PUNCT
ftr-357	423	28	available	available	ADJ
ftr-357	423	29	at	at	ADP
ftr-357	423	30	http://www.ccianet.org/ccia/	http://www.ccianet.org/ccia/	ADP
ftr-357	423	31	files	file	NOUN
ftr-357	423	32	/	/	SYM
ftr-357	423	33	cclibraryfiles	cclibraryfile	NOUN
ftr-357	423	34	/	/	SYM
ftr-357	423	35	filename/000000000087	filename/000000000087	NOUN
ftr-357	423	36	/	/	SYM
ftr-357	423	37	return	return	NOUN
ftr-357	423	38	-	-	PUNCT
ftr-357	423	39	free%20wp.pdf	free%20wp.pdf	NOUN
ftr-357	423	40	.	.	PUNCT
ftr-357	423	41	89	89	NUM
ftr-357	423	42	.	.	PUNCT
ftr-357	424	1	only	only	ADV
ftr-357	424	2	seven	seven	NUM
ftr-357	424	3	states	state	NOUN
ftr-357	424	4	do	do	AUX
ftr-357	424	5	not	not	PART
ftr-357	424	6	have	have	VERB
ftr-357	424	7	an	an	DET
ftr-357	424	8	income	income	NOUN
ftr-357	424	9	tax	tax	NOUN
ftr-357	424	10	:	:	PUNCT
ftr-357	424	11	alaska	alaska	PROPN
ftr-357	424	12	,	,	PUNCT
ftr-357	424	13	florida	florida	PROPN
ftr-357	424	14	,	,	PUNCT
ftr-357	424	15	nevada	nevada	PROPN
ftr-357	424	16	,	,	PUNCT
ftr-357	424	17	south	south	PROPN
ftr-357	424	18	dakota	dakota	PROPN
ftr-357	424	19	,	,	PUNCT
ftr-357	424	20	texas	texas	PROPN
ftr-357	424	21	,	,	PUNCT
ftr-357	424	22	washington	washington	PROPN
ftr-357	424	23	,	,	PUNCT
ftr-357	424	24	and	and	CCONJ
ftr-357	424	25	wyoming	wyoming	PROPN
ftr-357	424	26	.	.	PUNCT
ftr-357	425	1	mary	mary	PROPN
ftr-357	425	2	beth	beth	PROPN
ftr-357	425	3	franklin	franklin	PROPN
ftr-357	425	4	,	,	PUNCT
ftr-357	425	5	taxfriendly	taxfriendly	NOUN
ftr-357	425	6	places	place	NOUN
ftr-357	425	7	to	to	PART
ftr-357	425	8	retire	retire	VERB
ftr-357	425	9	,	,	PUNCT
ftr-357	425	10	kiplinger	kiplinger	PROPN
ftr-357	425	11	’s	’s	PART
ftr-357	425	12	personal	personal	ADJ
ftr-357	425	13	finance	finance	NOUN
ftr-357	425	14	,	,	PUNCT
ftr-357	425	15	oct	oct	PROPN
ftr-357	425	16	.	.	PROPN
ftr-357	425	17	1	1	NUM
ftr-357	425	18	,	,	PUNCT
ftr-357	425	19	2009	2009	NUM
ftr-357	425	20	,	,	PUNCT
ftr-357	425	21	at	at	ADP
ftr-357	425	22	56	56	NUM
ftr-357	425	23	.	.	PUNCT
ftr-357	426	1	for	for	ADP
ftr-357	426	2	an	an	DET
ftr-357	426	3	interesting	interesting	ADJ
ftr-357	426	4	perspective	perspective	NOUN
ftr-357	426	5	of	of	ADP
ftr-357	426	6	why	why	SCONJ
ftr-357	426	7	those	those	DET
ftr-357	426	8	states	state	NOUN
ftr-357	426	9	that	that	PRON
ftr-357	426	10	do	do	AUX
ftr-357	426	11	not	not	PART
ftr-357	426	12	have	have	VERB
ftr-357	426	13	an	an	DET
ftr-357	426	14	income	income	NOUN
ftr-357	426	15	tax	tax	NOUN
ftr-357	426	16	or	or	CCONJ
ftr-357	426	17	sales	sale	NOUN
ftr-357	426	18	tax	tax	NOUN
ftr-357	426	19	should	should	AUX
ftr-357	426	20	have	have	AUX
ftr-357	426	21	both	both	DET
ftr-357	426	22	taxes	taxis	NOUN
ftr-357	426	23	,	,	PUNCT
ftr-357	426	24	see	see	VERB
ftr-357	426	25	herwig	herwig	PROPN
ftr-357	426	26	schlunk	schlunk	NOUN
ftr-357	426	27	,	,	PUNCT
ftr-357	426	28	why	why	SCONJ
ftr-357	426	29	every	every	DET
ftr-357	426	30	state	state	NOUN
ftr-357	426	31	should	should	AUX
ftr-357	426	32	have	have	VERB
ftr-357	426	33	an	an	DET
ftr-357	426	34	income	income	NOUN
ftr-357	426	35	tax	tax	NOUN
ftr-357	426	36	(	(	PUNCT
ftr-357	426	37	and	and	CCONJ
ftr-357	426	38	a	a	DET
ftr-357	426	39	retail	retail	ADJ
ftr-357	426	40	sales	sale	NOUN
ftr-357	426	41	tax	tax	NOUN
ftr-357	426	42	,	,	PUNCT
ftr-357	426	43	too	too	ADV
ftr-357	426	44	)	)	PUNCT
ftr-357	426	45	,	,	PUNCT
ftr-357	426	46	78	78	NUM
ftr-357	426	47	miss	miss	NOUN
ftr-357	426	48	.	.	PUNCT
ftr-357	427	1	l.j	l.j	NOUN
ftr-357	427	2	.	.	PROPN
ftr-357	428	1	637	637	NUM
ftr-357	428	2	(	(	PUNCT
ftr-357	428	3	2009	2009	NUM
ftr-357	428	4	)	)	PUNCT
ftr-357	428	5	.	.	PUNCT
ftr-357	429	1	90	90	NUM
ftr-357	429	2	.	.	X
ftr-357	430	1	for	for	ADP
ftr-357	430	2	example	example	NOUN
ftr-357	430	3	,	,	PUNCT
ftr-357	430	4	a	a	DET
ftr-357	430	5	report	report	NOUN
ftr-357	430	6	issued	issue	VERB
ftr-357	430	7	by	by	ADP
ftr-357	430	8	the	the	DET
ftr-357	430	9	california	california	PROPN
ftr-357	430	10	franchise	franchise	PROPN
ftr-357	430	11	board	board	PROPN
ftr-357	430	12	estimated	estimate	VERB
ftr-357	430	13	the	the	DET
ftr-357	430	14	board	board	NOUN
ftr-357	430	15	’s	’s	PART
ftr-357	430	16	annual	annual	ADJ
ftr-357	430	17	tax	tax	NOUN
ftr-357	430	18	gap	gap	NOUN
ftr-357	430	19	to	to	PART
ftr-357	430	20	be	be	AUX
ftr-357	430	21	approximately	approximately	ADV
ftr-357	430	22	$	$	SYM
ftr-357	430	23	6.5	6.5	NUM
ftr-357	430	24	billion	billion	NUM
ftr-357	430	25	annually	annually	ADV
ftr-357	430	26	.	.	PUNCT
ftr-357	431	1	franchise	franchise	NOUN
ftr-357	431	2	tax	tax	PROPN
ftr-357	431	3	board	board	PROPN
ftr-357	431	4	,	,	PUNCT
ftr-357	431	5	tax	tax	NOUN
ftr-357	431	6	gap	gap	NOUN
ftr-357	431	7	plan	plan	NOUN
ftr-357	431	8	:	:	PUNCT
ftr-357	431	9	a	a	DET
ftr-357	431	10	strategic	strategic	ADJ
ftr-357	431	11	approach	approach	NOUN
ftr-357	431	12	to	to	ADP
ftr-357	431	13	reducing	reduce	VERB
ftr-357	431	14	california	california	PROPN
ftr-357	431	15	’s	’s	PART
ftr-357	431	16	tax	tax	NOUN
ftr-357	431	17	gap	gap	NOUN
ftr-357	431	18	4	4	NUM
ftr-357	431	19	(	(	PUNCT
ftr-357	431	20	2006	2006	NUM
ftr-357	431	21	)	)	PUNCT
ftr-357	431	22	,	,	PUNCT
ftr-357	431	23	available	available	ADJ
ftr-357	431	24	at	at	ADP
ftr-357	431	25	http://www.ftb.ca.gov/aboutftb/taxgapstratplan.pdf	http://www.ftb.ca.gov/aboutftb/taxgapstratplan.pdf	NOUN
ftr-357	431	26	.	.	PUNCT
ftr-357	432	1	taxgapstratplan.pdf	taxgapstratplan.pdf	X
ftr-357	432	2	.	.	PUNCT
ftr-357	432	3	91	91	NUM
ftr-357	432	4	.	.	PUNCT
ftr-357	433	1	irs	irs	PROPN
ftr-357	433	2	oversight	oversight	NOUN
ftr-357	433	3	board	board	NOUN
ftr-357	433	4	,	,	PUNCT
ftr-357	433	5	annual	annual	ADJ
ftr-357	433	6	report	report	NOUN
ftr-357	433	7	to	to	ADP
ftr-357	433	8	congress	congress	PROPN
ftr-357	433	9	2008	2008	NUM
ftr-357	433	10	,	,	PUNCT
ftr-357	433	11	at	at	ADP
ftr-357	433	12	4	4	NUM
ftr-357	433	13	(	(	PUNCT
ftr-357	433	14	2009	2009	NUM
ftr-357	433	15	)	)	PUNCT
ftr-357	433	16	(	(	PUNCT
ftr-357	433	17	imploring	implore	VERB
ftr-357	433	18	the	the	DET
ftr-357	433	19	irs	irs	PROPN
ftr-357	433	20	to	to	PART
ftr-357	433	21	update	update	VERB
ftr-357	433	22	its	its	PRON
ftr-357	433	23	information	information	NOUN
ftr-357	433	24	technology	technology	NOUN
ftr-357	433	25	to	to	PART
ftr-357	433	26	keep	keep	VERB
ftr-357	433	27	pace	pace	NOUN
ftr-357	433	28	with	with	ADP
ftr-357	433	29	existing	exist	VERB
ftr-357	433	30	technology	technology	NOUN
ftr-357	433	31	trends	trend	NOUN
ftr-357	433	32	)	)	PUNCT
ftr-357	433	33	;	;	PUNCT
ftr-357	433	34	michael	michael	PROPN
ftr-357	433	35	phillips	phillips	PROPN
ftr-357	433	36	,	,	PUNCT
ftr-357	433	37	additional	additional	ADJ
ftr-357	433	38	actions	action	NOUN
ftr-357	433	39	are	be	AUX
ftr-357	433	40	needed	need	VERB
ftr-357	433	41	to	to	PART
ftr-357	433	42	effectively	effectively	ADV
ftr-357	433	43	address	address	VERB
ftr-357	433	44	the	the	DET
ftr-357	433	45	tax	tax	NOUN
ftr-357	433	46	gap	gap	NOUN
ftr-357	433	47	2	2	NUM
ftr-357	433	48	(	(	PUNCT
ftr-357	433	49	2008	2008	NUM
ftr-357	433	50	)	)	PUNCT
ftr-357	433	51	,	,	PUNCT
ftr-357	433	52	available	available	ADJ
ftr-357	433	53	at	at	ADP
ftr-357	433	54	http://treasury.gov/tigta/auditreports/2008	http://treasury.gov/tigta/auditreports/2008	NOUN
ftr-357	433	55	reports/200830094fr.pdf	reports/200830094fr.pdf	NOUN
ftr-357	433	56	(	(	PUNCT
ftr-357	433	57	the	the	DET
ftr-357	433	58	fiscal	fiscal	ADJ
ftr-357	433	59	year	year	NOUN
ftr-357	433	60	2009	2009	NUM
ftr-357	433	61	budget	budget	NOUN
ftr-357	433	62	decreased	decrease	VERB
ftr-357	433	63	irs	irs	PROPN
ftr-357	433	64	funding	funding	NOUN
ftr-357	433	65	for	for	ADP
ftr-357	433	66	modernization	modernization	NOUN
ftr-357	433	67	and	and	CCONJ
ftr-357	433	68	improving	improve	VERB
ftr-357	433	69	technology	technology	NOUN
ftr-357	433	70	)	)	PUNCT
ftr-357	433	71	;	;	PUNCT
ftr-357	433	72	memorandum	memorandum	NOUN
ftr-357	433	73	from	from	ADP
ftr-357	433	74	the	the	DET
ftr-357	433	75	treasury	treasury	NOUN
ftr-357	433	76	inspector	inspector	NOUN
ftr-357	433	77	gen	gen	PROPN
ftr-357	433	78	.	.	PROPN
ftr-357	433	79	for	for	ADP
ftr-357	433	80	tax	tax	NOUN
ftr-357	433	81	admin	admin	NOUN
ftr-357	433	82	.	.	PUNCT
ftr-357	434	1	to	to	ADP
ftr-357	434	2	sec’y	sec’y	NUM
ftr-357	434	3	paulson	paulson	PROPN
ftr-357	434	4	,	,	PUNCT
ftr-357	434	5	management	management	NOUN
ftr-357	434	6	and	and	CCONJ
ftr-357	434	7	performance	performance	NOUN
ftr-357	434	8	2010	2010	NUM
ftr-357	434	9	]	]	PUNCT
ftr-357	434	10	phase	phase	NOUN
ftr-357	434	11	-	-	PUNCT
ftr-357	434	12	out	out	NOUN
ftr-357	434	13	of	of	ADP
ftr-357	434	14	paper	paper	NOUN
ftr-357	434	15	tax	tax	NOUN
ftr-357	434	16	information	information	NOUN
ftr-357	434	17	statements	statement	NOUN
ftr-357	434	18	369	369	NUM
ftr-357	434	19	this	this	DET
ftr-357	434	20	proposal	proposal	NOUN
ftr-357	434	21	would	would	AUX
ftr-357	434	22	leave	leave	VERB
ftr-357	434	23	very	very	ADV
ftr-357	434	24	little	little	ADJ
ftr-357	434	25	room	room	NOUN
ftr-357	434	26	for	for	ADP
ftr-357	434	27	error	error	NOUN
ftr-357	434	28	:	:	PUNCT
ftr-357	434	29	the	the	DET
ftr-357	434	30	last	last	ADJ
ftr-357	434	31	thing	thing	NOUN
ftr-357	434	32	the	the	DET
ftr-357	434	33	government	government	NOUN
ftr-357	434	34	would	would	AUX
ftr-357	434	35	want	want	VERB
ftr-357	434	36	is	be	AUX
ftr-357	434	37	a	a	DET
ftr-357	434	38	website	website	NOUN
ftr-357	434	39	that	that	SCONJ
ftr-357	434	40	crashes	crash	VERB
ftr-357	434	41	,	,	PUNCT
ftr-357	434	42	thereby	thereby	ADV
ftr-357	434	43	risking	risk	VERB
ftr-357	434	44	the	the	DET
ftr-357	434	45	loss	loss	NOUN
ftr-357	434	46	of	of	ADP
ftr-357	434	47	critical	critical	ADJ
ftr-357	434	48	data	datum	NOUN
ftr-357	434	49	and	and	CCONJ
ftr-357	434	50	taxpayers	taxpayer	NOUN
ftr-357	434	51	’	'	PUNCT
ftr-357	434	52	access	access	NOUN
ftr-357	434	53	to	to	ADP
ftr-357	434	54	it.92	it.92	NOUN
ftr-357	434	55	that	that	PRON
ftr-357	434	56	being	be	AUX
ftr-357	434	57	the	the	DET
ftr-357	434	58	case	case	NOUN
ftr-357	434	59	,	,	PUNCT
ftr-357	434	60	the	the	DET
ftr-357	434	61	government	government	NOUN
ftr-357	434	62	must	must	AUX
ftr-357	434	63	develop	develop	VERB
ftr-357	434	64	a	a	DET
ftr-357	434	65	website	website	NOUN
ftr-357	434	66	that	that	PRON
ftr-357	434	67	can	can	AUX
ftr-357	434	68	handle	handle	VERB
ftr-357	434	69	a	a	DET
ftr-357	434	70	tremendous	tremendous	ADJ
ftr-357	434	71	amount	amount	NOUN
ftr-357	434	72	of	of	ADP
ftr-357	434	73	taxpayer	taxpayer	NOUN
ftr-357	434	74	volume	volume	NOUN
ftr-357	434	75	and	and	CCONJ
ftr-357	434	76	have	have	VERB
ftr-357	434	77	a	a	DET
ftr-357	434	78	backup	backup	ADJ
ftr-357	434	79	plan	plan	NOUN
ftr-357	434	80	in	in	ADP
ftr-357	434	81	place	place	NOUN
ftr-357	434	82	in	in	ADP
ftr-357	434	83	case	case	NOUN
ftr-357	434	84	of	of	ADP
ftr-357	434	85	catastrophic	catastrophic	ADJ
ftr-357	434	86	failure	failure	NOUN
ftr-357	434	87	.	.	PUNCT
ftr-357	435	1	another	another	DET
ftr-357	435	2	item	item	NOUN
ftr-357	435	3	that	that	PRON
ftr-357	435	4	the	the	DET
ftr-357	435	5	government	government	NOUN
ftr-357	435	6	must	must	AUX
ftr-357	435	7	consider	consider	VERB
ftr-357	435	8	is	be	AUX
ftr-357	435	9	that	that	SCONJ
ftr-357	435	10	,	,	PUNCT
ftr-357	435	11	at	at	ADP
ftr-357	435	12	least	least	ADJ
ftr-357	435	13	at	at	ADP
ftr-357	435	14	inception	inception	NOUN
ftr-357	435	15	,	,	PUNCT
ftr-357	435	16	it	it	PRON
ftr-357	435	17	must	must	AUX
ftr-357	435	18	undertake	undertake	VERB
ftr-357	435	19	a	a	DET
ftr-357	435	20	significant	significant	ADJ
ftr-357	435	21	taxpayer	taxpayer	NOUN
ftr-357	435	22	and	and	CCONJ
ftr-357	435	23	tax	tax	NOUN
ftr-357	435	24	return	return	NOUN
ftr-357	435	25	preparer	preparer	NOUN
ftr-357	435	26	education	education	NOUN
ftr-357	435	27	campaign,93	campaign,93	PROPN
ftr-357	435	28	inculcating	inculcate	VERB
ftr-357	435	29	exactly	exactly	ADV
ftr-357	435	30	how	how	SCONJ
ftr-357	435	31	the	the	DET
ftr-357	435	32	availability	availability	NOUN
ftr-357	435	33	of	of	ADP
ftr-357	435	34	electronic	electronic	ADJ
ftr-357	435	35	tax	tax	NOUN
ftr-357	435	36	data	datum	NOUN
ftr-357	435	37	information	information	NOUN
ftr-357	435	38	would	would	AUX
ftr-357	435	39	operate	operate	VERB
ftr-357	435	40	.	.	PUNCT
ftr-357	436	1	finally	finally	ADV
ftr-357	436	2	,	,	PUNCT
ftr-357	436	3	from	from	ADP
ftr-357	436	4	a	a	DET
ftr-357	436	5	legislative	legislative	ADJ
ftr-357	436	6	perspective	perspective	NOUN
ftr-357	436	7	,	,	PUNCT
ftr-357	436	8	adoption	adoption	NOUN
ftr-357	436	9	of	of	ADP
ftr-357	436	10	this	this	DET
ftr-357	436	11	proposal	proposal	NOUN
ftr-357	436	12	would	would	AUX
ftr-357	436	13	not	not	PART
ftr-357	436	14	necessitate	necessitate	VERB
ftr-357	436	15	a	a	DET
ftr-357	436	16	congressional	congressional	ADJ
ftr-357	436	17	overhaul	overhaul	NOUN
ftr-357	436	18	of	of	ADP
ftr-357	436	19	the	the	DET
ftr-357	436	20	existing	exist	VERB
ftr-357	436	21	penalty	penalty	NOUN
ftr-357	436	22	structure	structure	NOUN
ftr-357	436	23	.	.	PUNCT
ftr-357	437	1	third	third	ADJ
ftr-357	437	2	-	-	PUNCT
ftr-357	437	3	party	party	NOUN
ftr-357	437	4	information	information	NOUN
ftr-357	437	5	issuers	issuer	NOUN
ftr-357	437	6	would	would	AUX
ftr-357	437	7	still	still	ADV
ftr-357	437	8	have	have	VERB
ftr-357	437	9	to	to	PART
ftr-357	437	10	complete	complete	VERB
ftr-357	437	11	their	their	PRON
ftr-357	437	12	submissions	submission	NOUN
ftr-357	437	13	in	in	ADP
ftr-357	437	14	a	a	DET
ftr-357	437	15	timely	timely	ADJ
ftr-357	437	16	fashion	fashion	NOUN
ftr-357	437	17	lest	lest	SCONJ
ftr-357	437	18	they	they	PRON
ftr-357	437	19	be	be	VERB
ftr-357	437	20	subject	subject	ADJ
ftr-357	437	21	to	to	ADP
ftr-357	437	22	late	late	ADJ
ftr-357	437	23	penalties,94	penalties,94	NOUN
ftr-357	437	24	and	and	CCONJ
ftr-357	437	25	such	such	ADJ
ftr-357	437	26	information	information	NOUN
ftr-357	437	27	would	would	AUX
ftr-357	437	28	still	still	ADV
ftr-357	437	29	have	have	VERB
ftr-357	437	30	to	to	PART
ftr-357	437	31	be	be	AUX
ftr-357	437	32	correct	correct	ADJ
ftr-357	437	33	lest	lest	SCONJ
ftr-357	437	34	they	they	PRON
ftr-357	437	35	be	be	VERB
ftr-357	437	36	subject	subject	ADJ
ftr-357	437	37	to	to	ADP
ftr-357	437	38	accuracy	accuracy	NOUN
ftr-357	437	39	-	-	PUNCT
ftr-357	437	40	related	relate	VERB
ftr-357	437	41	penalties.95	penalties.95	NOUN
ftr-357	437	42	in	in	ADP
ftr-357	437	43	other	other	ADJ
ftr-357	437	44	words	word	NOUN
ftr-357	437	45	,	,	PUNCT
ftr-357	437	46	in	in	ADP
ftr-357	437	47	instituting	institute	VERB
ftr-357	437	48	this	this	DET
ftr-357	437	49	electronic	electronic	ADJ
ftr-357	437	50	data	data	NOUN
ftr-357	437	51	aggregation	aggregation	NOUN
ftr-357	437	52	proposal	proposal	NOUN
ftr-357	437	53	,	,	PUNCT
ftr-357	437	54	congress	congress	PROPN
ftr-357	437	55	could	could	AUX
ftr-357	437	56	focus	focus	VERB
ftr-357	437	57	its	its	PRON
ftr-357	437	58	attention	attention	NOUN
ftr-357	437	59	primarily	primarily	ADV
ftr-357	437	60	upon	upon	SCONJ
ftr-357	437	61	detailing	detail	VERB
ftr-357	437	62	the	the	DET
ftr-357	437	63	irs	irs	PROPN
ftr-357	437	64	’s	’s	PART
ftr-357	437	65	augmented	augment	VERB
ftr-357	437	66	responsibilities	responsibility	NOUN
ftr-357	437	67	and	and	CCONJ
ftr-357	437	68	funding	fund	VERB
ftr-357	437	69	the	the	DET
ftr-357	437	70	agency	agency	NOUN
ftr-357	437	71	to	to	PART
ftr-357	437	72	enable	enable	VERB
ftr-357	437	73	it	it	PRON
ftr-357	437	74	to	to	PART
ftr-357	437	75	meet	meet	VERB
ftr-357	437	76	this	this	DET
ftr-357	437	77	administrative	administrative	ADJ
ftr-357	437	78	challenge	challenge	NOUN
ftr-357	437	79	;	;	PUNCT
ftr-357	437	80	left	leave	VERB
ftr-357	437	81	undisturbed	undisturbed	ADJ
ftr-357	437	82	would	would	AUX
ftr-357	437	83	be	be	AUX
ftr-357	437	84	the	the	DET
ftr-357	437	85	basic	basic	ADJ
ftr-357	437	86	responsibilities	responsibility	NOUN
ftr-357	437	87	of	of	ADP
ftr-357	437	88	taxpayers	taxpayer	NOUN
ftr-357	437	89	,	,	PUNCT
ftr-357	437	90	tax	tax	NOUN
ftr-357	437	91	return	return	NOUN
ftr-357	437	92	preparers	preparer	NOUN
ftr-357	437	93	,	,	PUNCT
ftr-357	437	94	and	and	CCONJ
ftr-357	437	95	third	third	ADJ
ftr-357	437	96	-	-	PUNCT
ftr-357	437	97	party	party	NOUN
ftr-357	437	98	information	information	NOUN
ftr-357	437	99	issuers	issuer	NOUN
ftr-357	437	100	.	.	PUNCT
ftr-357	438	1	aside	aside	ADV
ftr-357	438	2	from	from	ADP
ftr-357	438	3	its	its	PRON
ftr-357	438	4	administrative	administrative	ADJ
ftr-357	438	5	benefits	benefit	NOUN
ftr-357	438	6	and	and	CCONJ
ftr-357	438	7	cost	cost	NOUN
ftr-357	438	8	savings	saving	NOUN
ftr-357	438	9	,	,	PUNCT
ftr-357	438	10	adoption	adoption	NOUN
ftr-357	438	11	of	of	ADP
ftr-357	438	12	this	this	DET
ftr-357	438	13	data	data	NOUN
ftr-357	438	14	aggregation	aggregation	NOUN
ftr-357	438	15	proposal	proposal	NOUN
ftr-357	438	16	is	be	AUX
ftr-357	438	17	politically	politically	ADV
ftr-357	438	18	viable	viable	ADJ
ftr-357	438	19	.	.	PUNCT
ftr-357	439	1	notwithstanding	notwithstanding	ADP
ftr-357	439	2	party	party	NOUN
ftr-357	439	3	affiliation	affiliation	NOUN
ftr-357	439	4	,	,	PUNCT
ftr-357	439	5	all	all	DET
ftr-357	439	6	members	member	NOUN
ftr-357	439	7	of	of	ADP
ftr-357	439	8	congress	congress	PROPN
ftr-357	439	9	should	should	AUX
ftr-357	439	10	find	find	VERB
ftr-357	439	11	this	this	DET
ftr-357	439	12	proposal	proposal	NOUN
ftr-357	439	13	politically	politically	ADV
ftr-357	439	14	attractive	attractive	ADJ
ftr-357	439	15	for	for	ADP
ftr-357	439	16	several	several	ADJ
ftr-357	439	17	reasons	reason	NOUN
ftr-357	439	18	.	.	PUNCT
ftr-357	440	1	first	first	ADV
ftr-357	440	2	,	,	PUNCT
ftr-357	440	3	there	there	PRON
ftr-357	440	4	is	be	VERB
ftr-357	440	5	nothing	nothing	PRON
ftr-357	440	6	in	in	ADP
ftr-357	440	7	this	this	DET
ftr-357	440	8	proposal	proposal	NOUN
ftr-357	440	9	that	that	PRON
ftr-357	440	10	suggests	suggest	VERB
ftr-357	440	11	a	a	DET
ftr-357	440	12	tax	tax	NOUN
ftr-357	440	13	increase	increase	NOUN
ftr-357	440	14	,	,	PUNCT
ftr-357	440	15	generally	generally	ADV
ftr-357	440	16	anathema	anathema	NOUN
ftr-357	440	17	in	in	ADP
ftr-357	440	18	today	today	NOUN
ftr-357	440	19	’s	’s	PART
ftr-357	440	20	political	political	ADJ
ftr-357	440	21	climate	climate	NOUN
ftr-357	440	22	.	.	PUNCT
ftr-357	441	1	second	second	ADJ
ftr-357	441	2	,	,	PUNCT
ftr-357	441	3	a	a	DET
ftr-357	441	4	proposal	proposal	NOUN
ftr-357	441	5	such	such	ADJ
ftr-357	441	6	as	as	ADP
ftr-357	441	7	this	this	PRON
ftr-357	441	8	can	can	AUX
ftr-357	441	9	be	be	AUX
ftr-357	441	10	readily	readily	ADV
ftr-357	441	11	framed	frame	VERB
ftr-357	441	12	as	as	ADP
ftr-357	441	13	a	a	DET
ftr-357	441	14	tax	tax	NOUN
ftr-357	441	15	-	-	PUNCT
ftr-357	441	16	simplification	simplification	NOUN
ftr-357	441	17	measure	measure	NOUN
ftr-357	441	18	that	that	PRON
ftr-357	441	19	will	will	AUX
ftr-357	441	20	save	save	VERB
ftr-357	441	21	taxpayers	taxpayer	NOUN
ftr-357	441	22	money	money	NOUN
ftr-357	441	23	,	,	PUNCT
ftr-357	441	24	resources	resource	NOUN
ftr-357	441	25	,	,	PUNCT
ftr-357	441	26	and	and	CCONJ
ftr-357	441	27	time	time	NOUN
ftr-357	441	28	.	.	PUNCT
ftr-357	442	1	third	third	ADJ
ftr-357	442	2	,	,	PUNCT
ftr-357	442	3	tax	tax	NOUN
ftr-357	442	4	preparation	preparation	NOUN
ftr-357	442	5	software	software	NOUN
ftr-357	442	6	companies	company	NOUN
ftr-357	442	7	such	such	ADJ
ftr-357	442	8	as	as	ADP
ftr-357	442	9	intuit	intuit	NOUN
ftr-357	442	10	,	,	PUNCT
ftr-357	442	11	which	which	PRON
ftr-357	442	12	,	,	PUNCT
ftr-357	442	13	in	in	ADP
ftr-357	442	14	the	the	DET
ftr-357	442	15	past	past	NOUN
ftr-357	442	16	,	,	PUNCT
ftr-357	442	17	have	have	AUX
ftr-357	442	18	sought	seek	VERB
ftr-357	442	19	to	to	PART
ftr-357	442	20	obstruct	obstruct	VERB
ftr-357	442	21	taxsimplification	taxsimplification	NOUN
ftr-357	442	22	efforts	effort	NOUN
ftr-357	442	23	fearing	fear	VERB
ftr-357	442	24	that	that	SCONJ
ftr-357	442	25	such	such	ADJ
ftr-357	442	26	efforts	effort	NOUN
ftr-357	442	27	might	might	AUX
ftr-357	442	28	challenges	challenge	VERB
ftr-357	442	29	facing	face	VERB
ftr-357	442	30	the	the	DET
ftr-357	442	31	internal	internal	ADJ
ftr-357	442	32	revenue	revenue	NOUN
ftr-357	442	33	service	service	NOUN
ftr-357	442	34	for	for	ADP
ftr-357	442	35	fiscal	fiscal	ADJ
ftr-357	442	36	year	year	NOUN
ftr-357	442	37	2009	2009	NUM
ftr-357	442	38	,	,	PUNCT
ftr-357	442	39	at	at	ADP
ftr-357	442	40	1	1	NUM
ftr-357	442	41	(	(	PUNCT
ftr-357	442	42	oct	oct	PROPN
ftr-357	442	43	.	.	PROPN
ftr-357	442	44	15	15	NUM
ftr-357	442	45	,	,	PUNCT
ftr-357	442	46	2008	2008	NUM
ftr-357	442	47	)	)	PUNCT
ftr-357	442	48	,	,	PUNCT
ftr-357	442	49	available	available	ADJ
ftr-357	442	50	at	at	ADP
ftr-357	442	51	http://www.treas.gov/tigta/management/management_fy2009.pdf	http://www.treas.gov/tigta/management/management_fy2009.pdf	NOUN
ftr-357	442	52	(	(	PUNCT
ftr-357	442	53	identifying	identify	VERB
ftr-357	442	54	the	the	DET
ftr-357	442	55	irs	irs	PROPN
ftr-357	442	56	modernization	modernization	NOUN
ftr-357	442	57	program	program	NOUN
ftr-357	442	58	,	,	PUNCT
ftr-357	442	59	security	security	NOUN
ftr-357	442	60	,	,	PUNCT
ftr-357	442	61	and	and	CCONJ
ftr-357	442	62	tax	tax	NOUN
ftr-357	442	63	compliance	compliance	NOUN
ftr-357	442	64	initiatives	initiative	NOUN
ftr-357	442	65	as	as	ADP
ftr-357	442	66	the	the	DET
ftr-357	442	67	irs	irs	PROPN
ftr-357	442	68	’s	’s	PART
ftr-357	442	69	top	top	ADJ
ftr-357	442	70	three	three	NUM
ftr-357	442	71	challenges	challenge	NOUN
ftr-357	442	72	)	)	PUNCT
ftr-357	442	73	.	.	PUNCT
ftr-357	443	1	92	92	NUM
ftr-357	443	2	.	.	PUNCT
ftr-357	444	1	see	see	VERB
ftr-357	444	2	,	,	PUNCT
ftr-357	444	3	e.g.	e.g.	ADV
ftr-357	444	4	,	,	PUNCT
ftr-357	444	5	irs	irs	PROPN
ftr-357	444	6	oversight	oversight	NOUN
ftr-357	444	7	board	board	PROPN
ftr-357	444	8	,	,	PUNCT
ftr-357	444	9	supra	supra	PROPN
ftr-357	444	10	note	note	VERB
ftr-357	444	11	91	91	NUM
ftr-357	444	12	,	,	PUNCT
ftr-357	444	13	at	at	ADP
ftr-357	444	14	20	20	NUM
ftr-357	444	15	(	(	PUNCT
ftr-357	444	16	“	"	PUNCT
ftr-357	444	17	the	the	DET
ftr-357	444	18	irs	irs	PROPN
ftr-357	444	19	business	business	NOUN
ftr-357	444	20	systems	system	NOUN
ftr-357	444	21	modernization	modernization	NOUN
ftr-357	444	22	(	(	PUNCT
ftr-357	444	23	bsm	bsm	PROPN
ftr-357	444	24	)	)	PUNCT
ftr-357	444	25	program	program	NOUN
ftr-357	444	26	has	have	AUX
ftr-357	444	27	been	be	AUX
ftr-357	444	28	designated	designate	VERB
ftr-357	444	29	by	by	ADP
ftr-357	444	30	the	the	DET
ftr-357	444	31	gao	gao	PROPN
ftr-357	444	32	as	as	ADP
ftr-357	444	33	an	an	DET
ftr-357	444	34	area	area	NOUN
ftr-357	444	35	of	of	ADP
ftr-357	444	36	high	high	ADJ
ftr-357	444	37	risk	risk	NOUN
ftr-357	444	38	since	since	SCONJ
ftr-357	444	39	1995	1995	NUM
ftr-357	444	40	.	.	PUNCT
ftr-357	445	1	the	the	DET
ftr-357	445	2	gao	gao	PROPN
ftr-357	445	3	made	make	VERB
ftr-357	445	4	this	this	DET
ftr-357	445	5	determination	determination	NOUN
ftr-357	445	6	because	because	SCONJ
ftr-357	445	7	it	it	PRON
ftr-357	445	8	believed	believe	VERB
ftr-357	445	9	that	that	SCONJ
ftr-357	445	10	the	the	DET
ftr-357	445	11	irs	irs	PROPN
ftr-357	445	12	relied	rely	VERB
ftr-357	445	13	on	on	ADP
ftr-357	445	14	obsolete	obsolete	ADJ
ftr-357	445	15	automated	automate	VERB
ftr-357	445	16	systems	system	NOUN
ftr-357	445	17	for	for	ADP
ftr-357	445	18	key	key	ADJ
ftr-357	445	19	operational	operational	ADJ
ftr-357	445	20	and	and	CCONJ
ftr-357	445	21	financial	financial	ADJ
ftr-357	445	22	management	management	NOUN
ftr-357	445	23	functions	function	NOUN
ftr-357	445	24	.	.	PUNCT
ftr-357	445	25	”	"	PUNCT
ftr-357	445	26	)	)	PUNCT
ftr-357	445	27	.	.	PUNCT
ftr-357	446	1	93	93	NUM
ftr-357	446	2	.	.	PUNCT
ftr-357	447	1	see	see	VERB
ftr-357	447	2	,	,	PUNCT
ftr-357	447	3	e.g.	e.g.	ADV
ftr-357	447	4	,	,	PUNCT
ftr-357	447	5	susan	susan	PROPN
ftr-357	447	6	cleary	cleary	PROPN
ftr-357	447	7	morse	morse	PROPN
ftr-357	447	8	,	,	PUNCT
ftr-357	447	9	using	use	VERB
ftr-357	447	10	salience	salience	NOUN
ftr-357	447	11	and	and	CCONJ
ftr-357	447	12	influence	influence	NOUN
ftr-357	447	13	to	to	PART
ftr-357	447	14	narrow	narrow	VERB
ftr-357	447	15	the	the	DET
ftr-357	447	16	tax	tax	NOUN
ftr-357	447	17	gap	gap	NOUN
ftr-357	447	18	,	,	PUNCT
ftr-357	447	19	40	40	NUM
ftr-357	447	20	loy	loy	PROPN
ftr-357	447	21	.	.	PUNCT
ftr-357	448	1	u.	u.	PROPN
ftr-357	448	2	chi	chi	PROPN
ftr-357	448	3	.	.	PUNCT
ftr-357	449	1	l.j	l.j	AUX
ftr-357	449	2	.	.	PROPN
ftr-357	449	3	483	483	NUM
ftr-357	449	4	(	(	PUNCT
ftr-357	449	5	2009	2009	NUM
ftr-357	449	6	)	)	PUNCT
ftr-357	449	7	(	(	PUNCT
ftr-357	449	8	explaining	explain	VERB
ftr-357	449	9	the	the	DET
ftr-357	449	10	positive	positive	ADJ
ftr-357	449	11	correlation	correlation	NOUN
ftr-357	449	12	between	between	ADP
ftr-357	449	13	tax	tax	NOUN
ftr-357	449	14	education	education	NOUN
ftr-357	449	15	and	and	CCONJ
ftr-357	449	16	enhanced	enhance	VERB
ftr-357	449	17	tax	tax	NOUN
ftr-357	449	18	compliance	compliance	NOUN
ftr-357	449	19	)	)	PUNCT
ftr-357	449	20	.	.	PUNCT
ftr-357	450	1	94	94	X
ftr-357	450	2	.	.	PUNCT
ftr-357	451	1	see	see	VERB
ftr-357	451	2	supra	supra	PROPN
ftr-357	451	3	note	note	PROPN
ftr-357	451	4	35	35	NUM
ftr-357	451	5	and	and	CCONJ
ftr-357	451	6	accompanying	accompany	VERB
ftr-357	451	7	text	text	NOUN
ftr-357	451	8	.	.	PUNCT
ftr-357	452	1	95	95	NUM
ftr-357	452	2	.	.	PUNCT
ftr-357	453	1	see	see	VERB
ftr-357	453	2	supra	supra	PROPN
ftr-357	453	3	notes	note	NOUN
ftr-357	453	4	35–36	35–36	NUM
ftr-357	453	5	and	and	CCONJ
ftr-357	453	6	accompanying	accompany	VERB
ftr-357	453	7	text	text	NOUN
ftr-357	453	8	.	.	PUNCT
ftr-357	454	1	370	370	NUM
ftr-357	454	2	florida	florida	PROPN
ftr-357	454	3	tax	tax	NOUN
ftr-357	454	4	review	review	NOUN
ftr-357	454	5	[	[	X
ftr-357	454	6	vol	vol	NOUN
ftr-357	454	7	.	.	PUNCT
ftr-357	455	1	10:5	10:5	NUM
ftr-357	455	2	subvert	subvert	VERB
ftr-357	455	3	their	their	PRON
ftr-357	455	4	business	business	NOUN
ftr-357	455	5	opportunities,96	opportunities,96	NOUN
ftr-357	455	6	will	will	AUX
ftr-357	455	7	likely	likely	ADV
ftr-357	455	8	find	find	VERB
ftr-357	455	9	this	this	DET
ftr-357	455	10	proposal	proposal	NOUN
ftr-357	455	11	attractive	attractive	ADJ
ftr-357	455	12	insofar	insofar	ADV
ftr-357	455	13	as	as	SCONJ
ftr-357	455	14	it	it	PRON
ftr-357	455	15	will	will	AUX
ftr-357	455	16	probably	probably	ADV
ftr-357	455	17	increase	increase	VERB
ftr-357	455	18	their	their	PRON
ftr-357	455	19	client	client	NOUN
ftr-357	455	20	base	base	NOUN
ftr-357	455	21	because	because	SCONJ
ftr-357	455	22	more	more	ADJ
ftr-357	455	23	taxpayers	taxpayer	NOUN
ftr-357	455	24	will	will	AUX
ftr-357	455	25	likely	likely	ADV
ftr-357	455	26	prepare	prepare	VERB
ftr-357	455	27	their	their	PRON
ftr-357	455	28	own	own	ADJ
ftr-357	455	29	individual	individual	ADJ
ftr-357	455	30	income	income	NOUN
ftr-357	455	31	tax	tax	NOUN
ftr-357	455	32	returns	return	NOUN
ftr-357	455	33	.	.	PUNCT
ftr-357	456	1	another	another	DET
ftr-357	456	2	reason	reason	NOUN
ftr-357	456	3	that	that	SCONJ
ftr-357	456	4	this	this	DET
ftr-357	456	5	data	data	NOUN
ftr-357	456	6	aggregation	aggregation	NOUN
ftr-357	456	7	proposal	proposal	NOUN
ftr-357	456	8	should	should	AUX
ftr-357	456	9	enjoy	enjoy	VERB
ftr-357	456	10	political	political	ADJ
ftr-357	456	11	popularity	popularity	NOUN
ftr-357	456	12	is	be	AUX
ftr-357	456	13	that	that	SCONJ
ftr-357	456	14	its	its	PRON
ftr-357	456	15	implementation	implementation	NOUN
ftr-357	456	16	can	can	AUX
ftr-357	456	17	be	be	AUX
ftr-357	456	18	instituted	institute	VERB
ftr-357	456	19	in	in	ADP
ftr-357	456	20	a	a	DET
ftr-357	456	21	gradual	gradual	ADJ
ftr-357	456	22	fashion	fashion	NOUN
ftr-357	456	23	.	.	PUNCT
ftr-357	457	1	more	more	ADV
ftr-357	457	2	specifically	specifically	ADV
ftr-357	457	3	,	,	PUNCT
ftr-357	457	4	this	this	DET
ftr-357	457	5	proposal	proposal	NOUN
ftr-357	457	6	does	do	AUX
ftr-357	457	7	not	not	PART
ftr-357	457	8	have	have	VERB
ftr-357	457	9	to	to	PART
ftr-357	457	10	be	be	AUX
ftr-357	457	11	foisted	foist	VERB
ftr-357	457	12	upon	upon	SCONJ
ftr-357	457	13	taxpayers	taxpayer	NOUN
ftr-357	457	14	on	on	ADP
ftr-357	457	15	a	a	DET
ftr-357	457	16	take	take	VERB
ftr-357	457	17	-	-	PUNCT
ftr-357	457	18	it	it	PRON
ftr-357	457	19	-	-	PUNCT
ftr-357	457	20	or	or	CCONJ
ftr-357	457	21	-	-	PUNCT
ftr-357	457	22	leave	leave	VERB
ftr-357	457	23	-	-	PUNCT
ftr-357	457	24	it	it	PRON
ftr-357	457	25	basis	basis	NOUN
ftr-357	457	26	.	.	PUNCT
ftr-357	458	1	to	to	ADP
ftr-357	458	2	the	the	DET
ftr-357	458	3	contrary	contrary	NOUN
ftr-357	458	4	,	,	PUNCT
ftr-357	458	5	taxpayers	taxpayer	NOUN
ftr-357	458	6	could	could	AUX
ftr-357	458	7	“	"	PUNCT
ftr-357	458	8	elect	elect	VERB
ftr-357	458	9	”	"	PUNCT
ftr-357	458	10	to	to	PART
ftr-357	458	11	use	use	VERB
ftr-357	458	12	the	the	DET
ftr-357	458	13	availability	availability	NOUN
ftr-357	458	14	of	of	ADP
ftr-357	458	15	this	this	DET
ftr-357	458	16	information	information	NOUN
ftr-357	458	17	on	on	ADP
ftr-357	458	18	the	the	DET
ftr-357	458	19	web	web	NOUN
ftr-357	458	20	.	.	PUNCT
ftr-357	459	1	more	more	ADV
ftr-357	459	2	specifically	specifically	ADV
ftr-357	459	3	,	,	PUNCT
ftr-357	459	4	during	during	ADP
ftr-357	459	5	a	a	DET
ftr-357	459	6	transition	transition	NOUN
ftr-357	459	7	stage,97	stage,97	NOUN
ftr-357	459	8	third	third	ADJ
ftr-357	459	9	-	-	PUNCT
ftr-357	459	10	party	party	NOUN
ftr-357	459	11	issuers	issuer	NOUN
ftr-357	459	12	would	would	AUX
ftr-357	459	13	continue	continue	VERB
ftr-357	459	14	to	to	PART
ftr-357	459	15	issue	issue	VERB
ftr-357	459	16	paper	paper	NOUN
ftr-357	459	17	information	information	NOUN
ftr-357	459	18	statements	statement	NOUN
ftr-357	459	19	.	.	PUNCT
ftr-357	460	1	taxpayers	taxpayer	NOUN
ftr-357	460	2	wishing	wish	VERB
ftr-357	460	3	to	to	PART
ftr-357	460	4	have	have	VERB
ftr-357	460	5	their	their	PRON
ftr-357	460	6	tax	tax	NOUN
ftr-357	460	7	returns	return	NOUN
ftr-357	460	8	propagated	propagate	VERB
ftr-357	460	9	electronically	electronically	ADV
ftr-357	460	10	could	could	AUX
ftr-357	460	11	visit	visit	VERB
ftr-357	460	12	the	the	DET
ftr-357	460	13	irs	irs	PROPN
ftr-357	460	14	website	website	NOUN
ftr-357	460	15	,	,	PUNCT
ftr-357	460	16	download	download	NOUN
ftr-357	460	17	pertinent	pertinent	ADJ
ftr-357	460	18	tax	tax	NOUN
ftr-357	460	19	information	information	NOUN
ftr-357	460	20	,	,	PUNCT
ftr-357	460	21	and	and	CCONJ
ftr-357	460	22	blithely	blithely	ADV
ftr-357	460	23	destroy	destroy	VERB
ftr-357	460	24	their	their	PRON
ftr-357	460	25	paper	paper	NOUN
ftr-357	460	26	information	information	NOUN
ftr-357	460	27	statements	statement	NOUN
ftr-357	460	28	in	in	ADP
ftr-357	460	29	the	the	DET
ftr-357	460	30	shredding	shredding	NOUN
ftr-357	460	31	machine	machine	NOUN
ftr-357	460	32	.	.	PUNCT
ftr-357	461	1	those	those	DET
ftr-357	461	2	taxpayers	taxpayer	NOUN
ftr-357	461	3	not	not	PART
ftr-357	461	4	wishing	wish	VERB
ftr-357	461	5	to	to	PART
ftr-357	461	6	“	"	PUNCT
ftr-357	461	7	go	go	VERB
ftr-357	461	8	”	"	PUNCT
ftr-357	461	9	electronic	electronic	ADJ
ftr-357	461	10	could	could	AUX
ftr-357	461	11	continue	continue	VERB
ftr-357	461	12	to	to	PART
ftr-357	461	13	prepare	prepare	VERB
ftr-357	461	14	their	their	PRON
ftr-357	461	15	tax	tax	NOUN
ftr-357	461	16	returns	return	NOUN
ftr-357	461	17	the	the	DET
ftr-357	461	18	old	old	ADJ
ftr-357	461	19	-	-	PUNCT
ftr-357	461	20	fashioned	fashioned	ADJ
ftr-357	461	21	way	way	NOUN
ftr-357	461	22	.	.	PUNCT
ftr-357	462	1	v.	v.	ADP
ftr-357	462	2	raising	raise	VERB
ftr-357	462	3	and	and	CCONJ
ftr-357	462	4	addressing	address	VERB
ftr-357	462	5	potential	potential	ADJ
ftr-357	462	6	problems	problem	NOUN
ftr-357	462	7	associated	associate	VERB
ftr-357	462	8	with	with	ADP
ftr-357	462	9	the	the	DET
ftr-357	462	10	phase	phase	NOUN
ftr-357	462	11	-	-	PUNCT
ftr-357	462	12	out	out	NOUN
ftr-357	462	13	of	of	ADP
ftr-357	462	14	paper	paper	NOUN
ftr-357	462	15	information	information	NOUN
ftr-357	462	16	statements	statement	NOUN
ftr-357	462	17	like	like	ADP
ftr-357	462	18	any	any	DET
ftr-357	462	19	proposal	proposal	NOUN
ftr-357	462	20	,	,	PUNCT
ftr-357	462	21	the	the	DET
ftr-357	462	22	phase	phase	NOUN
ftr-357	462	23	-	-	PUNCT
ftr-357	462	24	out	out	NOUN
ftr-357	462	25	of	of	ADP
ftr-357	462	26	paper	paper	NOUN
ftr-357	462	27	information	information	NOUN
ftr-357	462	28	statements	statement	NOUN
ftr-357	462	29	coupled	couple	VERB
ftr-357	462	30	with	with	ADP
ftr-357	462	31	the	the	DET
ftr-357	462	32	electronic	electronic	ADJ
ftr-357	462	33	propagation	propagation	NOUN
ftr-357	462	34	of	of	ADP
ftr-357	462	35	tax	tax	NOUN
ftr-357	462	36	returns	return	NOUN
ftr-357	462	37	engenders	engender	VERB
ftr-357	462	38	potential	potential	ADJ
ftr-357	462	39	problems	problem	NOUN
ftr-357	462	40	.	.	PUNCT
ftr-357	463	1	nevertheless	nevertheless	ADV
ftr-357	463	2	,	,	PUNCT
ftr-357	463	3	these	these	DET
ftr-357	463	4	potential	potential	ADJ
ftr-357	463	5	problems	problem	NOUN
ftr-357	463	6	are	be	AUX
ftr-357	463	7	just	just	ADV
ftr-357	463	8	that	that	PRON
ftr-357	463	9	—	—	PUNCT
ftr-357	463	10	potential	potential	ADJ
ftr-357	463	11	;	;	PUNCT
ftr-357	463	12	and	and	CCONJ
ftr-357	463	13	all	all	PRON
ftr-357	463	14	of	of	ADP
ftr-357	463	15	them	they	PRON
ftr-357	463	16	can	can	AUX
ftr-357	463	17	,	,	PUNCT
ftr-357	463	18	in	in	ADP
ftr-357	463	19	a	a	DET
ftr-357	463	20	timely	timely	ADJ
ftr-357	463	21	fashion	fashion	NOUN
ftr-357	463	22	,	,	PUNCT
ftr-357	463	23	be	be	AUX
ftr-357	463	24	addressed	address	VERB
ftr-357	463	25	and	and	CCONJ
ftr-357	463	26	overcome	overcome	VERB
ftr-357	463	27	.	.	PUNCT
ftr-357	464	1	troubling	trouble	VERB
ftr-357	464	2	some	some	DET
ftr-357	464	3	commentators	commentator	NOUN
ftr-357	464	4	is	be	AUX
ftr-357	464	5	the	the	DET
ftr-357	464	6	fact	fact	NOUN
ftr-357	464	7	that	that	SCONJ
ftr-357	464	8	institution	institution	NOUN
ftr-357	464	9	of	of	ADP
ftr-357	464	10	this	this	DET
ftr-357	464	11	proposal	proposal	NOUN
ftr-357	464	12	will	will	AUX
ftr-357	464	13	greatly	greatly	ADV
ftr-357	464	14	facilitate	facilitate	VERB
ftr-357	464	15	the	the	DET
ftr-357	464	16	tax	tax	NOUN
ftr-357	464	17	return	return	NOUN
ftr-357	464	18	preparation	preparation	NOUN
ftr-357	464	19	and	and	CCONJ
ftr-357	464	20	filing	filing	NOUN
ftr-357	464	21	processes	process	NOUN
ftr-357	464	22	.	.	PUNCT
ftr-357	465	1	yes	yes	INTJ
ftr-357	465	2	,	,	PUNCT
ftr-357	465	3	you	you	PRON
ftr-357	465	4	just	just	ADV
ftr-357	465	5	read	read	VERB
ftr-357	465	6	the	the	DET
ftr-357	465	7	last	last	ADJ
ftr-357	465	8	sentence	sentence	NOUN
ftr-357	465	9	correctly	correctly	ADV
ftr-357	465	10	:	:	PUNCT
ftr-357	465	11	there	there	PRON
ftr-357	465	12	are	be	VERB
ftr-357	465	13	some	some	DET
ftr-357	465	14	commentators	commentator	NOUN
ftr-357	465	15	who	who	PRON
ftr-357	465	16	earnestly	earnestly	ADV
ftr-357	465	17	believe	believe	VERB
ftr-357	465	18	that	that	SCONJ
ftr-357	465	19	making	make	VERB
ftr-357	465	20	the	the	DET
ftr-357	465	21	tax	tax	NOUN
ftr-357	465	22	administration	administration	NOUN
ftr-357	465	23	process	process	NOUN
ftr-357	465	24	too	too	ADV
ftr-357	465	25	easy	easy	ADJ
ftr-357	465	26	camouflages	camouflage	NOUN
ftr-357	465	27	from	from	ADP
ftr-357	465	28	ordinary	ordinary	ADJ
ftr-357	465	29	taxpayers	taxpayer	NOUN
ftr-357	465	30	the	the	DET
ftr-357	465	31	burdens	burden	NOUN
ftr-357	465	32	associated	associate	VERB
ftr-357	465	33	with	with	ADP
ftr-357	465	34	the	the	DET
ftr-357	465	35	imposition	imposition	NOUN
ftr-357	465	36	of	of	ADP
ftr-357	465	37	taxes.98	taxes.98	NOUN
ftr-357	465	38	they	they	PRON
ftr-357	465	39	will	will	AUX
ftr-357	465	40	therefore	therefore	ADV
ftr-357	465	41	attack	attack	VERB
ftr-357	465	42	this	this	DET
ftr-357	465	43	proposal	proposal	NOUN
ftr-357	465	44	’s	’s	PART
ftr-357	465	45	adoption	adoption	NOUN
ftr-357	465	46	,	,	PUNCT
ftr-357	465	47	fearing	fear	VERB
ftr-357	465	48	that	that	SCONJ
ftr-357	465	49	taxpayers	taxpayer	NOUN
ftr-357	465	50	who	who	PRON
ftr-357	465	51	too	too	ADV
ftr-357	465	52	readily	readily	ADV
ftr-357	465	53	complete	complete	VERB
ftr-357	465	54	their	their	PRON
ftr-357	465	55	tax	tax	NOUN
ftr-357	465	56	returns	return	NOUN
ftr-357	465	57	will	will	AUX
ftr-357	465	58	be	be	AUX
ftr-357	465	59	96	96	NUM
ftr-357	465	60	.	.	PUNCT
ftr-357	466	1	jim	jim	PROPN
ftr-357	466	2	sanders	sanders	PROPN
ftr-357	466	3	,	,	PUNCT
ftr-357	466	4	tax	tax	NOUN
ftr-357	466	5	-	-	PUNCT
ftr-357	466	6	return	return	NOUN
ftr-357	466	7	bill	bill	NOUN
ftr-357	466	8	dies	die	VERB
ftr-357	466	9	in	in	ADP
ftr-357	466	10	assembly	assembly	NOUN
ftr-357	466	11	,	,	PUNCT
ftr-357	466	12	sacramento	sacramento	PROPN
ftr-357	466	13	bee	bee	PROPN
ftr-357	466	14	,	,	PUNCT
ftr-357	466	15	june	june	PROPN
ftr-357	466	16	2	2	NUM
ftr-357	466	17	,	,	PUNCT
ftr-357	466	18	2006	2006	NUM
ftr-357	466	19	,	,	PUNCT
ftr-357	466	20	at	at	ADP
ftr-357	466	21	a4	a4	NUM
ftr-357	466	22	.	.	PUNCT
ftr-357	467	1	97	97	NUM
ftr-357	467	2	.	.	PUNCT
ftr-357	467	3	compare	compare	VERB
ftr-357	467	4	michael	michael	PROPN
ftr-357	467	5	j.	j.	PROPN
ftr-357	467	6	graetz	graetz	PROPN
ftr-357	467	7	,	,	PUNCT
ftr-357	467	8	legal	legal	ADJ
ftr-357	467	9	transitions	transition	NOUN
ftr-357	467	10	:	:	PUNCT
ftr-357	467	11	the	the	DET
ftr-357	467	12	case	case	NOUN
ftr-357	467	13	of	of	ADP
ftr-357	467	14	retroactivity	retroactivity	NOUN
ftr-357	467	15	in	in	ADP
ftr-357	467	16	income	income	NOUN
ftr-357	467	17	tax	tax	NOUN
ftr-357	467	18	revision	revision	NOUN
ftr-357	467	19	,	,	PUNCT
ftr-357	467	20	126	126	NUM
ftr-357	467	21	u.	u.	PROPN
ftr-357	467	22	pa	pa	PROPN
ftr-357	467	23	.	.	PUNCT
ftr-357	467	24	l.	l.	PROPN
ftr-357	467	25	rev	rev	PROPN
ftr-357	467	26	.	.	PROPN
ftr-357	468	1	47	47	NUM
ftr-357	468	2	(	(	PUNCT
ftr-357	468	3	1977	1977	NUM
ftr-357	468	4	)	)	PUNCT
ftr-357	468	5	(	(	PUNCT
ftr-357	468	6	arguing	argue	VERB
ftr-357	468	7	that	that	SCONJ
ftr-357	468	8	congress	congress	PROPN
ftr-357	468	9	does	do	AUX
ftr-357	468	10	not	not	PART
ftr-357	468	11	have	have	VERB
ftr-357	468	12	a	a	DET
ftr-357	468	13	duty	duty	NOUN
ftr-357	468	14	to	to	PART
ftr-357	468	15	provide	provide	VERB
ftr-357	468	16	transition	transition	NOUN
ftr-357	468	17	relief	relief	NOUN
ftr-357	468	18	to	to	ADP
ftr-357	468	19	taxpayers	taxpayer	NOUN
ftr-357	468	20	who	who	PRON
ftr-357	468	21	suffer	suffer	VERB
ftr-357	468	22	economically	economically	ADV
ftr-357	468	23	as	as	ADP
ftr-357	468	24	a	a	DET
ftr-357	468	25	result	result	NOUN
ftr-357	468	26	of	of	ADP
ftr-357	468	27	tax	tax	NOUN
ftr-357	468	28	reform	reform	NOUN
ftr-357	468	29	)	)	PUNCT
ftr-357	468	30	,	,	PUNCT
ftr-357	468	31	with	with	ADP
ftr-357	468	32	kyle	kyle	PROPN
ftr-357	468	33	d.	d.	PROPN
ftr-357	468	34	logue	logue	PROPN
ftr-357	468	35	,	,	PUNCT
ftr-357	468	36	tax	tax	NOUN
ftr-357	468	37	transitions	transition	NOUN
ftr-357	468	38	,	,	PUNCT
ftr-357	468	39	opportunistic	opportunistic	ADJ
ftr-357	468	40	retroactivity	retroactivity	NOUN
ftr-357	468	41	,	,	PUNCT
ftr-357	468	42	and	and	CCONJ
ftr-357	468	43	the	the	DET
ftr-357	468	44	benefits	benefit	NOUN
ftr-357	468	45	of	of	ADP
ftr-357	468	46	government	government	NOUN
ftr-357	468	47	precommitment	precommitment	NOUN
ftr-357	468	48	,	,	PUNCT
ftr-357	468	49	94	94	NUM
ftr-357	468	50	mich	mich	PROPN
ftr-357	468	51	.	.	PUNCT
ftr-357	469	1	l.	l.	PROPN
ftr-357	469	2	rev	rev	PROPN
ftr-357	469	3	.	.	PROPN
ftr-357	469	4	1129	1129	NUM
ftr-357	469	5	(	(	PUNCT
ftr-357	469	6	1996	1996	NUM
ftr-357	469	7	)	)	PUNCT
ftr-357	469	8	(	(	PUNCT
ftr-357	469	9	“	"	PUNCT
ftr-357	469	10	[	[	X
ftr-357	469	11	e]fficient	e]fficient	ADJ
ftr-357	469	12	transition	transition	NOUN
ftr-357	469	13	policy	policy	NOUN
ftr-357	469	14	[	[	X
ftr-357	469	15	sometimes	sometimes	ADV
ftr-357	469	16	]	]	PUNCT
ftr-357	469	17	entails	entail	VERB
ftr-357	469	18	full	full	ADJ
ftr-357	469	19	transition	transition	NOUN
ftr-357	469	20	relief	relief	NOUN
ftr-357	469	21	in	in	ADP
ftr-357	469	22	the	the	DET
ftr-357	469	23	form	form	NOUN
ftr-357	469	24	of	of	ADP
ftr-357	469	25	guaranteed	guarantee	VERB
ftr-357	469	26	grandfathering	grandfathering	NOUN
ftr-357	469	27	.	.	PUNCT
ftr-357	469	28	.	.	PUNCT
ftr-357	469	29	.	.	PUNCT
ftr-357	470	1	.	.	PUNCT
ftr-357	470	2	”	"	PUNCT
ftr-357	471	1	)	)	PUNCT
ftr-357	471	2	.	.	PUNCT
ftr-357	472	1	98	98	NUM
ftr-357	472	2	.	.	PUNCT
ftr-357	473	1	see	see	VERB
ftr-357	473	2	,	,	PUNCT
ftr-357	473	3	e.g.	e.g.	ADV
ftr-357	473	4	,	,	PUNCT
ftr-357	473	5	president	president	NOUN
ftr-357	473	6	’s	’s	PART
ftr-357	473	7	advisory	advisory	ADJ
ftr-357	473	8	panel	panel	NOUN
ftr-357	473	9	on	on	ADP
ftr-357	473	10	federal	federal	ADJ
ftr-357	473	11	tax	tax	NOUN
ftr-357	473	12	reform	reform	NOUN
ftr-357	473	13	,	,	PUNCT
ftr-357	473	14	transcript	transcript	NOUN
ftr-357	473	15	of	of	ADP
ftr-357	473	16	ninth	ninth	ADJ
ftr-357	473	17	meeting	meeting	NOUN
ftr-357	473	18	119–21	119–21	NUM
ftr-357	473	19	(	(	PUNCT
ftr-357	473	20	may	may	PROPN
ftr-357	473	21	17	17	NUM
ftr-357	473	22	,	,	PUNCT
ftr-357	473	23	2005	2005	NUM
ftr-357	473	24	)	)	PUNCT
ftr-357	473	25	(	(	PUNCT
ftr-357	473	26	testimony	testimony	NOUN
ftr-357	473	27	of	of	ADP
ftr-357	473	28	grover	grover	PROPN
ftr-357	473	29	norquist	norquist	PROPN
ftr-357	473	30	)	)	PUNCT
ftr-357	473	31	,	,	PUNCT
ftr-357	473	32	available	available	ADJ
ftr-357	473	33	at	at	ADP
ftr-357	473	34	http://govinfo.library.unt.edu/meetings/docs/transcript_05172005.doc	http://govinfo.library.unt.edu/meetings/docs/transcript_05172005.doc	NOUN
ftr-357	473	35	(	(	PUNCT
ftr-357	473	36	in	in	ADP
ftr-357	473	37	arguing	argue	VERB
ftr-357	473	38	against	against	ADP
ftr-357	473	39	the	the	DET
ftr-357	473	40	institution	institution	NOUN
ftr-357	473	41	of	of	ADP
ftr-357	473	42	a	a	DET
ftr-357	473	43	return	return	NOUN
ftr-357	473	44	-	-	PUNCT
ftr-357	473	45	free	free	ADJ
ftr-357	473	46	system	system	NOUN
ftr-357	473	47	and	and	CCONJ
ftr-357	473	48	the	the	DET
ftr-357	473	49	administrative	administrative	ADJ
ftr-357	473	50	ease	ease	NOUN
ftr-357	473	51	it	it	PRON
ftr-357	473	52	would	would	AUX
ftr-357	473	53	offer	offer	VERB
ftr-357	473	54	,	,	PUNCT
ftr-357	473	55	mr	mr	PROPN
ftr-357	473	56	.	.	PROPN
ftr-357	473	57	norquist	norquist	PROPN
ftr-357	473	58	made	make	VERB
ftr-357	473	59	the	the	DET
ftr-357	473	60	following	follow	VERB
ftr-357	473	61	assertion	assertion	NOUN
ftr-357	473	62	:	:	PUNCT
ftr-357	473	63	“	"	PUNCT
ftr-357	473	64	[	[	X
ftr-357	473	65	t]he	t]he	ADV
ftr-357	473	66	present	present	ADJ
ftr-357	473	67	system	system	NOUN
ftr-357	473	68	.	.	PUNCT
ftr-357	473	69	.	.	PUNCT
ftr-357	474	1	.	.	PUNCT
ftr-357	475	1	is	be	AUX
ftr-357	475	2	at	at	ADP
ftr-357	475	3	least	least	ADJ
ftr-357	475	4	citizen	citizen	NOUN
ftr-357	475	5	-	-	PUNCT
ftr-357	475	6	based	base	VERB
ftr-357	475	7	and	and	CCONJ
ftr-357	475	8	focuses	focus	VERB
ftr-357	475	9	taxpayers	taxpayer	NOUN
ftr-357	475	10	on	on	ADP
ftr-357	475	11	what	what	PRON
ftr-357	475	12	they	they	PRON
ftr-357	475	13	’re	’re	AUX
ftr-357	475	14	paying	pay	VERB
ftr-357	475	15	.	.	PUNCT
ftr-357	475	16	”	"	PUNCT
ftr-357	475	17	)	)	PUNCT
ftr-357	475	18	.	.	PUNCT
ftr-357	476	1	2010	2010	NUM
ftr-357	476	2	]	]	PUNCT
ftr-357	476	3	phase	phase	NOUN
ftr-357	476	4	-	-	PUNCT
ftr-357	476	5	out	out	NOUN
ftr-357	476	6	of	of	ADP
ftr-357	476	7	paper	paper	NOUN
ftr-357	476	8	tax	tax	NOUN
ftr-357	476	9	information	information	NOUN
ftr-357	476	10	statements	statement	NOUN
ftr-357	476	11	371	371	NUM
ftr-357	476	12	ignorant	ignorant	ADJ
ftr-357	476	13	of	of	ADP
ftr-357	476	14	the	the	DET
ftr-357	476	15	tax	tax	NOUN
ftr-357	476	16	process	process	NOUN
ftr-357	476	17	just	just	ADV
ftr-357	476	18	as	as	SCONJ
ftr-357	476	19	drivers	driver	NOUN
ftr-357	476	20	who	who	PRON
ftr-357	476	21	pay	pay	VERB
ftr-357	476	22	tolls	toll	NOUN
ftr-357	476	23	electronically	electronically	ADV
ftr-357	476	24	often	often	ADV
ftr-357	476	25	are	be	AUX
ftr-357	476	26	not	not	PART
ftr-357	476	27	cognizant	cognizant	ADJ
ftr-357	476	28	of	of	ADP
ftr-357	476	29	the	the	DET
ftr-357	476	30	burdens	burden	NOUN
ftr-357	476	31	that	that	SCONJ
ftr-357	476	32	the	the	DET
ftr-357	476	33	government	government	NOUN
ftr-357	476	34	imposes	impose	VERB
ftr-357	476	35	on	on	ADP
ftr-357	476	36	them	they	PRON
ftr-357	476	37	with	with	ADP
ftr-357	476	38	respect	respect	NOUN
ftr-357	476	39	to	to	ADP
ftr-357	476	40	their	their	PRON
ftr-357	476	41	driving	driving	NOUN
ftr-357	476	42	.	.	PUNCT
ftr-357	477	1	the	the	DET
ftr-357	477	2	legitimacy	legitimacy	NOUN
ftr-357	477	3	of	of	ADP
ftr-357	477	4	these	these	DET
ftr-357	477	5	commentators	commentator	NOUN
ftr-357	477	6	’	'	PUNCT
ftr-357	477	7	complaint	complaint	NOUN
ftr-357	477	8	is	be	AUX
ftr-357	477	9	questionable	questionable	ADJ
ftr-357	477	10	;	;	PUNCT
ftr-357	477	11	indeed	indeed	ADV
ftr-357	477	12	,	,	PUNCT
ftr-357	477	13	there	there	PRON
ftr-357	477	14	appear	appear	VERB
ftr-357	477	15	far	far	ADV
ftr-357	477	16	better	well	ADJ
ftr-357	477	17	ways	way	NOUN
ftr-357	477	18	to	to	PART
ftr-357	477	19	educate	educate	VERB
ftr-357	477	20	taxpayers	taxpayer	NOUN
ftr-357	477	21	about	about	ADP
ftr-357	477	22	their	their	PRON
ftr-357	477	23	tax	tax	NOUN
ftr-357	477	24	burdens	burden	NOUN
ftr-357	477	25	than	than	SCONJ
ftr-357	477	26	to	to	PART
ftr-357	477	27	subject	subject	VERB
ftr-357	477	28	them	they	PRON
ftr-357	477	29	to	to	PART
ftr-357	477	30	pointless	pointless	VERB
ftr-357	477	31	costs	cost	NOUN
ftr-357	477	32	and	and	CCONJ
ftr-357	477	33	waste	waste	VERB
ftr-357	477	34	their	their	PRON
ftr-357	477	35	time	time	NOUN
ftr-357	477	36	with	with	ADP
ftr-357	477	37	unnecessary	unnecessary	ADJ
ftr-357	477	38	tasks	task	NOUN
ftr-357	477	39	such	such	ADJ
ftr-357	477	40	as	as	ADP
ftr-357	477	41	making	make	VERB
ftr-357	477	42	manual	manual	ADJ
ftr-357	477	43	data	datum	NOUN
ftr-357	477	44	entries	entry	NOUN
ftr-357	477	45	.	.	PUNCT
ftr-357	478	1	another	another	DET
ftr-357	478	2	potential	potential	ADJ
ftr-357	478	3	problem	problem	NOUN
ftr-357	478	4	with	with	ADP
ftr-357	478	5	this	this	DET
ftr-357	478	6	proposal	proposal	NOUN
ftr-357	478	7	’s	’s	PART
ftr-357	478	8	adoption	adoption	NOUN
ftr-357	478	9	is	be	AUX
ftr-357	478	10	that	that	SCONJ
ftr-357	478	11	not	not	PART
ftr-357	478	12	all	all	DET
ftr-357	478	13	taxpayers	taxpayer	NOUN
ftr-357	478	14	have	have	VERB
ftr-357	478	15	internet	internet	NOUN
ftr-357	478	16	access	access	NOUN
ftr-357	478	17	.	.	PUNCT
ftr-357	479	1	if	if	SCONJ
ftr-357	479	2	this	this	DET
ftr-357	479	3	proposal	proposal	NOUN
ftr-357	479	4	is	be	AUX
ftr-357	479	5	to	to	PART
ftr-357	479	6	be	be	AUX
ftr-357	479	7	fully	fully	ADV
ftr-357	479	8	effective	effective	ADJ
ftr-357	479	9	,	,	PUNCT
ftr-357	479	10	this	this	PRON
ftr-357	479	11	is	be	AUX
ftr-357	479	12	a	a	DET
ftr-357	479	13	fair	fair	ADJ
ftr-357	479	14	criticism	criticism	NOUN
ftr-357	479	15	and	and	CCONJ
ftr-357	479	16	one	one	NUM
ftr-357	479	17	that	that	PRON
ftr-357	479	18	congress	congress	PROPN
ftr-357	479	19	will	will	AUX
ftr-357	479	20	have	have	VERB
ftr-357	479	21	to	to	PART
ftr-357	479	22	address	address	VERB
ftr-357	479	23	.	.	PUNCT
ftr-357	480	1	even	even	ADV
ftr-357	480	2	now	now	ADV
ftr-357	480	3	,	,	PUNCT
ftr-357	480	4	however	however	ADV
ftr-357	480	5	,	,	PUNCT
ftr-357	480	6	this	this	DET
ftr-357	480	7	argument	argument	NOUN
ftr-357	480	8	lacks	lack	VERB
ftr-357	480	9	saliency	saliency	NOUN
ftr-357	480	10	.	.	PUNCT
ftr-357	481	1	why	why	SCONJ
ftr-357	481	2	?	?	PUNCT
ftr-357	482	1	throughout	throughout	ADP
ftr-357	482	2	the	the	DET
ftr-357	482	3	united	united	PROPN
ftr-357	482	4	states	states	PROPN
ftr-357	482	5	,	,	PUNCT
ftr-357	482	6	various	various	ADJ
ftr-357	482	7	studies	study	NOUN
ftr-357	482	8	indicate	indicate	VERB
ftr-357	482	9	that	that	SCONJ
ftr-357	482	10	the	the	DET
ftr-357	482	11	internet	internet	NOUN
ftr-357	482	12	is	be	AUX
ftr-357	482	13	almost	almost	ADV
ftr-357	482	14	universally	universally	ADV
ftr-357	482	15	available.99	available.99	VERB
ftr-357	482	16	in	in	ADP
ftr-357	482	17	those	those	DET
ftr-357	482	18	instances	instance	NOUN
ftr-357	482	19	when	when	SCONJ
ftr-357	482	20	internet	internet	NOUN
ftr-357	482	21	availability	availability	NOUN
ftr-357	482	22	is	be	AUX
ftr-357	482	23	problematic	problematic	ADJ
ftr-357	482	24	,	,	PUNCT
ftr-357	482	25	the	the	DET
ftr-357	482	26	irs	irs	PROPN
ftr-357	482	27	could	could	AUX
ftr-357	482	28	make	make	VERB
ftr-357	482	29	the	the	DET
ftr-357	482	30	internet	internet	NOUN
ftr-357	482	31	accessible	accessible	ADJ
ftr-357	482	32	at	at	ADP
ftr-357	482	33	its	its	PRON
ftr-357	482	34	walk	walk	VERB
ftr-357	482	35	-	-	PUNCT
ftr-357	482	36	in	in	ADP
ftr-357	482	37	facilities	facility	NOUN
ftr-357	482	38	or	or	CCONJ
ftr-357	482	39	,	,	PUNCT
ftr-357	482	40	alternatively	alternatively	ADV
ftr-357	482	41	,	,	PUNCT
ftr-357	482	42	offer	offer	VERB
ftr-357	482	43	mobile	mobile	ADJ
ftr-357	482	44	vans	van	NOUN
ftr-357	482	45	—	—	PUNCT
ftr-357	482	46	stocked	stock	VERB
ftr-357	482	47	with	with	ADP
ftr-357	482	48	computers	computer	NOUN
ftr-357	482	49	—	—	PUNCT
ftr-357	482	50	that	that	PRON
ftr-357	482	51	could	could	AUX
ftr-357	482	52	traverse	traverse	VERB
ftr-357	482	53	those	those	DET
ftr-357	482	54	rural	rural	ADJ
ftr-357	482	55	,	,	PUNCT
ftr-357	482	56	suburban	suburban	ADJ
ftr-357	482	57	,	,	PUNCT
ftr-357	482	58	and	and	CCONJ
ftr-357	482	59	urban	urban	ADJ
ftr-357	482	60	areas	area	NOUN
ftr-357	482	61	where	where	SCONJ
ftr-357	482	62	,	,	PUNCT
ftr-357	482	63	due	due	ADP
ftr-357	482	64	to	to	ADP
ftr-357	482	65	technical	technical	ADJ
ftr-357	482	66	and	and	CCONJ
ftr-357	482	67	socioeconomic	socioeconomic	ADJ
ftr-357	482	68	reasons	reason	NOUN
ftr-357	482	69	,	,	PUNCT
ftr-357	482	70	there	there	PRON
ftr-357	482	71	may	may	AUX
ftr-357	482	72	be	be	AUX
ftr-357	482	73	limited	limit	VERB
ftr-357	482	74	internet	internet	NOUN
ftr-357	482	75	access	access	NOUN
ftr-357	482	76	.	.	PUNCT
ftr-357	483	1	privacy	privacy	NOUN
ftr-357	483	2	and	and	CCONJ
ftr-357	483	3	identity	identity	NOUN
ftr-357	483	4	theft	theft	NOUN
ftr-357	483	5	are	be	AUX
ftr-357	483	6	also	also	ADV
ftr-357	483	7	concerns	concern	NOUN
ftr-357	483	8	that	that	PRON
ftr-357	483	9	can	can	AUX
ftr-357	483	10	not	not	PART
ftr-357	483	11	be	be	AUX
ftr-357	483	12	readily	readily	ADV
ftr-357	483	13	dismissed	dismiss	VERB
ftr-357	483	14	.	.	PUNCT
ftr-357	484	1	indeed	indeed	ADV
ftr-357	484	2	,	,	PUNCT
ftr-357	484	3	privacy	privacy	NOUN
ftr-357	484	4	and	and	CCONJ
ftr-357	484	5	identity	identity	NOUN
ftr-357	484	6	theft	theft	NOUN
ftr-357	484	7	issues	issue	NOUN
ftr-357	484	8	are	be	AUX
ftr-357	484	9	endemic	endemic	ADJ
ftr-357	484	10	internet	internet	NOUN
ftr-357	484	11	problems,100	problems,100	NOUN
ftr-357	484	12	and	and	CCONJ
ftr-357	484	13	,	,	PUNCT
ftr-357	484	14	to	to	ADP
ftr-357	484	15	date	date	NOUN
ftr-357	484	16	,	,	PUNCT
ftr-357	484	17	the	the	DET
ftr-357	484	18	irs	irs	PROPN
ftr-357	484	19	has	have	AUX
ftr-357	484	20	had	have	VERB
ftr-357	484	21	a	a	DET
ftr-357	484	22	lackluster	lackluster	ADJ
ftr-357	484	23	record	record	NOUN
ftr-357	484	24	addressing	address	VERB
ftr-357	484	25	these	these	DET
ftr-357	484	26	issues.101	issues.101	PRON
ftr-357	484	27	nevertheless	nevertheless	ADV
ftr-357	484	28	,	,	PUNCT
ftr-357	484	29	over	over	ADP
ftr-357	484	30	the	the	DET
ftr-357	484	31	last	last	ADJ
ftr-357	484	32	few	few	ADJ
ftr-357	484	33	years	year	NOUN
ftr-357	484	34	the	the	DET
ftr-357	484	35	government	government	NOUN
ftr-357	484	36	has	have	AUX
ftr-357	484	37	taken	take	VERB
ftr-357	484	38	several	several	ADJ
ftr-357	484	39	steps	step	NOUN
ftr-357	484	40	that	that	PRON
ftr-357	484	41	manifest	manifest	VERB
ftr-357	484	42	its	its	PRON
ftr-357	484	43	ability	ability	NOUN
ftr-357	484	44	to	to	PART
ftr-357	484	45	prevent	prevent	VERB
ftr-357	484	46	taxpayers	taxpayer	NOUN
ftr-357	484	47	’	’	PART
ftr-357	484	48	private	private	ADJ
ftr-357	484	49	information	information	NOUN
ftr-357	484	50	from	from	ADP
ftr-357	484	51	falling	fall	VERB
ftr-357	484	52	into	into	ADP
ftr-357	484	53	the	the	DET
ftr-357	484	54	wrong	wrong	NOUN
ftr-357	484	55	hands.102	hands.102	PRON
ftr-357	484	56	these	these	DET
ftr-357	484	57	steps	step	NOUN
ftr-357	484	58	,	,	PUNCT
ftr-357	484	59	along	along	ADP
ftr-357	484	60	with	with	ADP
ftr-357	484	61	99	99	NUM
ftr-357	484	62	.	.	PUNCT
ftr-357	485	1	see	see	VERB
ftr-357	485	2	,	,	PUNCT
ftr-357	485	3	e.g.	e.g.	ADV
ftr-357	485	4	,	,	PUNCT
ftr-357	485	5	donna	donna	PROPN
ftr-357	485	6	gordon	gordon	PROPN
ftr-357	485	7	blankinship	blankinship	NOUN
ftr-357	485	8	,	,	PUNCT
ftr-357	485	9	study	study	NOUN
ftr-357	485	10	:	:	PUNCT
ftr-357	485	11	third	third	ADJ
ftr-357	485	12	of	of	ADP
ftr-357	485	13	americans	americans	PROPN
ftr-357	485	14	use	use	VERB
ftr-357	485	15	library	library	ADJ
ftr-357	485	16	computers	computer	NOUN
ftr-357	485	17	,	,	PUNCT
ftr-357	485	18	boston	boston	PROPN
ftr-357	485	19	globe	globe	PROPN
ftr-357	485	20	,	,	PUNCT
ftr-357	485	21	mar	mar	PROPN
ftr-357	485	22	.	.	PROPN
ftr-357	485	23	25	25	NUM
ftr-357	485	24	,	,	PUNCT
ftr-357	485	25	2010	2010	NUM
ftr-357	485	26	,	,	PUNCT
ftr-357	485	27	www.boston.com/news/nation/	www.boston.com/news/nation/	PROPN
ftr-357	485	28	nation	nation	NOUN
ftr-357	485	29	/	/	SYM
ftr-357	485	30	articles/2010/03/25	articles/2010/03/25	PROPN
ftr-357	485	31	/	/	SYM
ftr-357	485	32	study_third_of_americans_use_library_computers/	study_third_of_americans_use_library_computers/	PROPN
ftr-357	485	33	(	(	PUNCT
ftr-357	485	34	“	"	PUNCT
ftr-357	485	35	a	a	DET
ftr-357	485	36	third	third	NOUN
ftr-357	485	37	of	of	ADP
ftr-357	485	38	americans	americans	PROPN
ftr-357	485	39	14	14	NUM
ftr-357	485	40	and	and	CCONJ
ftr-357	485	41	older	old	ADJ
ftr-357	485	42	—	—	PUNCT
ftr-357	485	43	about	about	ADV
ftr-357	485	44	77	77	NUM
ftr-357	485	45	million	million	NUM
ftr-357	485	46	people	people	NOUN
ftr-357	485	47	—	—	PUNCT
ftr-357	485	48	use	use	VERB
ftr-357	485	49	public	public	ADJ
ftr-357	485	50	library	library	NOUN
ftr-357	485	51	computers	computer	NOUN
ftr-357	485	52	to	to	PART
ftr-357	485	53	look	look	VERB
ftr-357	485	54	for	for	ADP
ftr-357	485	55	jobs	job	NOUN
ftr-357	485	56	,	,	PUNCT
ftr-357	485	57	connect	connect	VERB
ftr-357	485	58	with	with	ADP
ftr-357	485	59	friends	friend	NOUN
ftr-357	485	60	,	,	PUNCT
ftr-357	485	61	do	do	VERB
ftr-357	485	62	their	their	PRON
ftr-357	485	63	homework	homework	NOUN
ftr-357	485	64	and	and	CCONJ
ftr-357	485	65	improve	improve	VERB
ftr-357	485	66	their	their	PRON
ftr-357	485	67	lives	life	NOUN
ftr-357	485	68	,	,	PUNCT
ftr-357	485	69	according	accord	VERB
ftr-357	485	70	to	to	ADP
ftr-357	485	71	a	a	DET
ftr-357	485	72	new	new	ADJ
ftr-357	485	73	study	study	NOUN
ftr-357	485	74	.	.	PUNCT
ftr-357	485	75	.	.	PUNCT
ftr-357	485	76	.	.	PUNCT
ftr-357	485	77	.	.	PUNCT
ftr-357	485	78	”	"	PUNCT
ftr-357	485	79	)	)	PUNCT
ftr-357	485	80	;	;	PUNCT
ftr-357	485	81	internet	internet	NOUN
ftr-357	485	82	world	world	NOUN
ftr-357	485	83	stats	stat	NOUN
ftr-357	485	84	,	,	PUNCT
ftr-357	485	85	united	united	PROPN
ftr-357	485	86	states	states	PROPN
ftr-357	485	87	of	of	ADP
ftr-357	485	88	america	america	PROPN
ftr-357	485	89	internet	internet	NOUN
ftr-357	485	90	usage	usage	NOUN
ftr-357	485	91	and	and	CCONJ
ftr-357	485	92	broadband	broadband	NOUN
ftr-357	485	93	usage	usage	NOUN
ftr-357	485	94	report	report	NOUN
ftr-357	485	95	,	,	PUNCT
ftr-357	485	96	http://www.internetworldstats.com/am/us.htm	http://www.internetworldstats.com/am/us.htm	PROPN
ftr-357	485	97	(	(	PUNCT
ftr-357	485	98	demonstrating	demonstrate	VERB
ftr-357	485	99	that	that	SCONJ
ftr-357	485	100	in	in	ADP
ftr-357	485	101	2009	2009	NUM
ftr-357	485	102	,	,	PUNCT
ftr-357	485	103	74.1	74.1	NUM
ftr-357	485	104	%	%	NOUN
ftr-357	485	105	of	of	ADP
ftr-357	485	106	the	the	DET
ftr-357	485	107	u.s	u.s	PROPN
ftr-357	485	108	.	.	PROPN
ftr-357	485	109	population	population	NOUN
ftr-357	485	110	was	be	AUX
ftr-357	485	111	internet	internet	NOUN
ftr-357	485	112	users	user	NOUN
ftr-357	485	113	and	and	CCONJ
ftr-357	485	114	showing	show	VERB
ftr-357	485	115	an	an	DET
ftr-357	485	116	upward	upward	ADJ
ftr-357	485	117	usage	usage	NOUN
ftr-357	485	118	trend	trend	NOUN
ftr-357	485	119	in	in	ADP
ftr-357	485	120	the	the	DET
ftr-357	485	121	future	future	NOUN
ftr-357	485	122	)	)	PUNCT
ftr-357	485	123	.	.	PUNCT
ftr-357	486	1	100	100	NUM
ftr-357	486	2	.	.	PUNCT
ftr-357	487	1	admittedly	admittedly	ADV
ftr-357	487	2	,	,	PUNCT
ftr-357	487	3	no	no	DET
ftr-357	487	4	website	website	NOUN
ftr-357	487	5	system	system	NOUN
ftr-357	487	6	is	be	AUX
ftr-357	487	7	ever	ever	ADV
ftr-357	487	8	completely	completely	ADV
ftr-357	487	9	impenetrable	impenetrable	ADJ
ftr-357	487	10	to	to	ADP
ftr-357	487	11	security	security	NOUN
ftr-357	487	12	breaches	breach	NOUN
ftr-357	487	13	.	.	PUNCT
ftr-357	488	1	see	see	VERB
ftr-357	488	2	,	,	PUNCT
ftr-357	488	3	e.g.	e.g.	ADV
ftr-357	488	4	,	,	PUNCT
ftr-357	488	5	malcolm	malcolm	PROPN
ftr-357	488	6	moore	moore	PROPN
ftr-357	488	7	&	&	CCONJ
ftr-357	488	8	nicola	nicola	PROPN
ftr-357	488	9	woolcock	woolcock	PROPN
ftr-357	488	10	,	,	PUNCT
ftr-357	488	11	tax	tax	NOUN
ftr-357	488	12	website	website	NOUN
ftr-357	488	13	suspended	suspend	VERB
ftr-357	488	14	after	after	ADP
ftr-357	488	15	security	security	NOUN
ftr-357	488	16	breach	breach	NOUN
ftr-357	488	17	,	,	PUNCT
ftr-357	488	18	daily	daily	ADJ
ftr-357	488	19	telegraph	telegraph	NOUN
ftr-357	488	20	,	,	PUNCT
ftr-357	488	21	may	may	AUX
ftr-357	488	22	31	31	NUM
ftr-357	488	23	,	,	PUNCT
ftr-357	488	24	2002	2002	NUM
ftr-357	488	25	.	.	PUNCT
ftr-357	489	1	101	101	NUM
ftr-357	489	2	.	.	PUNCT
ftr-357	490	1	see	see	VERB
ftr-357	490	2	treasury	treasury	PROPN
ftr-357	490	3	inspector	inspector	NOUN
ftr-357	490	4	gen	gen	PROPN
ftr-357	490	5	.	.	PROPN
ftr-357	490	6	for	for	ADP
ftr-357	490	7	tax	tax	NOUN
ftr-357	490	8	admin	admin	NOUN
ftr-357	490	9	.	.	PROPN
ftr-357	490	10	,	,	PUNCT
ftr-357	490	11	supra	supra	PROPN
ftr-357	490	12	note	note	VERB
ftr-357	490	13	39	39	NUM
ftr-357	490	14	,	,	PUNCT
ftr-357	490	15	at	at	ADP
ftr-357	490	16	3	3	NUM
ftr-357	490	17	(	(	PUNCT
ftr-357	490	18	“	"	PUNCT
ftr-357	490	19	[	[	X
ftr-357	490	20	o]ur	o]ur	NUM
ftr-357	490	21	review	review	NOUN
ftr-357	490	22	of	of	ADP
ftr-357	490	23	available	available	ADJ
ftr-357	490	24	test	test	NOUN
ftr-357	490	25	documents	document	NOUN
ftr-357	490	26	provided	provide	VERB
ftr-357	490	27	by	by	ADP
ftr-357	490	28	the	the	DET
ftr-357	490	29	irs	irs	PROPN
ftr-357	490	30	showed	show	VERB
ftr-357	490	31	that	that	SCONJ
ftr-357	490	32	the	the	DET
ftr-357	490	33	mef	mef	NOUN
ftr-357	490	34	system	system	NOUN
ftr-357	490	35	was	be	AUX
ftr-357	490	36	deployed	deploy	VERB
ftr-357	490	37	with	with	ADP
ftr-357	490	38	known	know	VERB
ftr-357	490	39	security	security	NOUN
ftr-357	490	40	vulnerabilities	vulnerability	NOUN
ftr-357	490	41	.	.	PUNCT
ftr-357	490	42	”	"	PUNCT
ftr-357	490	43	)	)	PUNCT
ftr-357	490	44	;	;	PUNCT
ftr-357	490	45	u.s	u.s	PROPN
ftr-357	490	46	.	.	PROPN
ftr-357	490	47	gen	gen	PROPN
ftr-357	490	48	.	.	PROPN
ftr-357	490	49	accounting	accounting	PROPN
ftr-357	490	50	office	office	PROPN
ftr-357	490	51	,	,	PUNCT
ftr-357	490	52	gao-01	gao-01	NOUN
ftr-357	490	53	-	-	SYM
ftr-357	490	54	306	306	NUM
ftr-357	490	55	,	,	PUNCT
ftr-357	490	56	information	information	NOUN
ftr-357	490	57	security	security	NOUN
ftr-357	490	58	:	:	PUNCT
ftr-357	490	59	irs	irs	PROPN
ftr-357	490	60	electronic	electronic	ADJ
ftr-357	490	61	filing	filing	NOUN
ftr-357	490	62	systems	system	NOUN
ftr-357	490	63	14	14	NUM
ftr-357	490	64	(	(	PUNCT
ftr-357	490	65	2001	2001	NUM
ftr-357	490	66	)	)	PUNCT
ftr-357	490	67	,	,	PUNCT
ftr-357	490	68	available	available	ADJ
ftr-357	490	69	at	at	ADP
ftr-357	490	70	http://www.gao.gov/new.items/d01306.pdf	http://www.gao.gov/new.items/d01306.pdf	PROPN
ftr-357	490	71	(	(	PUNCT
ftr-357	490	72	acknowledging	acknowledge	VERB
ftr-357	490	73	that	that	SCONJ
ftr-357	490	74	there	there	PRON
ftr-357	490	75	are	be	VERB
ftr-357	490	76	“	"	PUNCT
ftr-357	490	77	[	[	X
ftr-357	490	78	a	a	X
ftr-357	490	79	]	]	X
ftr-357	490	80	number	number	NOUN
ftr-357	490	81	of	of	ADP
ftr-357	490	82	serious	serious	ADJ
ftr-357	490	83	control	control	NOUN
ftr-357	490	84	weaknesses	weakness	NOUN
ftr-357	490	85	in	in	ADP
ftr-357	490	86	irs	irs	PROPN
ftr-357	490	87	’	'	PUNCT
ftr-357	490	88	electronic	electronic	ADJ
ftr-357	490	89	filing	filing	NOUN
ftr-357	490	90	systems	system	NOUN
ftr-357	490	91	”	"	PUNCT
ftr-357	490	92	)	)	PUNCT
ftr-357	490	93	.	.	PUNCT
ftr-357	491	1	102	102	X
ftr-357	491	2	.	.	PUNCT
ftr-357	492	1	see	see	VERB
ftr-357	492	2	jose	jose	PROPN
ftr-357	492	3	e.	e.	PROPN
ftr-357	492	4	serrano	serrano	PROPN
ftr-357	492	5	,	,	PUNCT
ftr-357	492	6	house	house	PROPN
ftr-357	492	7	appropriations	appropriations	PROPN
ftr-357	492	8	committee	committee	PROPN
ftr-357	492	9	releases	release	VERB
ftr-357	492	10	report	report	NOUN
ftr-357	492	11	for	for	ADP
ftr-357	492	12	fiscal	fiscal	ADJ
ftr-357	492	13	2010	2010	NUM
ftr-357	492	14	financial	financial	ADJ
ftr-357	492	15	services	service	NOUN
ftr-357	492	16	spending	spending	NOUN
ftr-357	492	17	bill	bill	NOUN
ftr-357	492	18	,	,	PUNCT
ftr-357	492	19	h.r	h.r	PROPN
ftr-357	492	20	.	.	PROPN
ftr-357	492	21	rep	rep	PROPN
ftr-357	492	22	.	.	PROPN
ftr-357	493	1	no	no	PROPN
ftr-357	493	2	.	.	NOUN
ftr-357	493	3	111	111	NUM
ftr-357	493	4	-	-	SYM
ftr-357	493	5	202	202	NUM
ftr-357	493	6	,	,	PUNCT
ftr-357	493	7	at	at	ADP
ftr-357	493	8	26	26	NUM
ftr-357	493	9	(	(	PUNCT
ftr-357	493	10	2009	2009	NUM
ftr-357	493	11	):	):	PUNCT
ftr-357	493	12	372	372	NUM
ftr-357	493	13	florida	florida	PROPN
ftr-357	493	14	tax	tax	NOUN
ftr-357	493	15	review	review	NOUN
ftr-357	494	1	[	[	X
ftr-357	494	2	vol	vol	NOUN
ftr-357	494	3	.	.	PUNCT
ftr-357	495	1	10:5	10:5	NUM
ftr-357	495	2	other	other	ADJ
ftr-357	495	3	information	information	NOUN
ftr-357	495	4	safeguards	safeguard	NOUN
ftr-357	495	5	it	it	PRON
ftr-357	495	6	plans	plan	VERB
ftr-357	495	7	to	to	ADP
ftr-357	495	8	implement,103	implement,103	NOUN
ftr-357	495	9	indicate	indicate	VERB
ftr-357	495	10	that	that	SCONJ
ftr-357	495	11	the	the	DET
ftr-357	495	12	government	government	NOUN
ftr-357	495	13	is	be	AUX
ftr-357	495	14	ready	ready	ADJ
ftr-357	495	15	to	to	PART
ftr-357	495	16	tackle	tackle	VERB
ftr-357	495	17	the	the	DET
ftr-357	495	18	privacy	privacy	NOUN
ftr-357	495	19	and	and	CCONJ
ftr-357	495	20	identity	identity	NOUN
ftr-357	495	21	theft	theft	NOUN
ftr-357	495	22	issues	issue	NOUN
ftr-357	495	23	associated	associate	VERB
ftr-357	495	24	with	with	ADP
ftr-357	495	25	this	this	DET
ftr-357	495	26	proposal	proposal	NOUN
ftr-357	495	27	’s	’s	PART
ftr-357	495	28	adoption	adoption	NOUN
ftr-357	495	29	.	.	PUNCT
ftr-357	496	1	a	a	DET
ftr-357	496	2	final	final	ADJ
ftr-357	496	3	potential	potential	ADJ
ftr-357	496	4	problem	problem	NOUN
ftr-357	496	5	associated	associate	VERB
ftr-357	496	6	with	with	ADP
ftr-357	496	7	the	the	DET
ftr-357	496	8	institution	institution	NOUN
ftr-357	496	9	of	of	ADP
ftr-357	496	10	this	this	DET
ftr-357	496	11	proposal	proposal	NOUN
ftr-357	496	12	is	be	AUX
ftr-357	496	13	that	that	SCONJ
ftr-357	496	14	it	it	PRON
ftr-357	496	15	may	may	AUX
ftr-357	496	16	weaken	weaken	VERB
ftr-357	496	17	taxpayer	taxpayer	NOUN
ftr-357	496	18	compliance	compliance	NOUN
ftr-357	496	19	.	.	PUNCT
ftr-357	497	1	more	more	ADV
ftr-357	497	2	specifically	specifically	ADV
ftr-357	497	3	,	,	PUNCT
ftr-357	497	4	after	after	ADP
ftr-357	497	5	downloading	download	VERB
ftr-357	497	6	tax	tax	NOUN
ftr-357	497	7	data	datum	NOUN
ftr-357	497	8	from	from	ADP
ftr-357	497	9	the	the	DET
ftr-357	497	10	irs	irs	PROPN
ftr-357	497	11	website	website	NOUN
ftr-357	497	12	,	,	PUNCT
ftr-357	497	13	taxpayers	taxpayer	NOUN
ftr-357	497	14	will	will	AUX
ftr-357	497	15	undoubtedly	undoubtedly	ADV
ftr-357	497	16	familiarize	familiarize	VERB
ftr-357	497	17	themselves	themselves	PRON
ftr-357	497	18	with	with	ADP
ftr-357	497	19	what	what	DET
ftr-357	497	20	information	information	NOUN
ftr-357	497	21	the	the	DET
ftr-357	497	22	government	government	NOUN
ftr-357	497	23	possesses	possess	VERB
ftr-357	497	24	(	(	PUNCT
ftr-357	497	25	and	and	CCONJ
ftr-357	497	26	,	,	PUNCT
ftr-357	497	27	by	by	ADP
ftr-357	497	28	default	default	NOUN
ftr-357	497	29	,	,	PUNCT
ftr-357	497	30	what	what	DET
ftr-357	497	31	information	information	NOUN
ftr-357	497	32	it	it	PRON
ftr-357	497	33	lacks	lack	VERB
ftr-357	497	34	)	)	PUNCT
ftr-357	497	35	;	;	PUNCT
ftr-357	497	36	as	as	ADP
ftr-357	497	37	a	a	DET
ftr-357	497	38	result	result	NOUN
ftr-357	497	39	of	of	ADP
ftr-357	497	40	this	this	DET
ftr-357	497	41	knowledge	knowledge	NOUN
ftr-357	497	42	,	,	PUNCT
ftr-357	497	43	some	some	DET
ftr-357	497	44	dishonest	dishonest	ADJ
ftr-357	497	45	taxpayers	taxpayer	NOUN
ftr-357	497	46	will	will	AUX
ftr-357	497	47	be	be	AUX
ftr-357	497	48	tempted	tempt	VERB
ftr-357	497	49	not	not	PART
ftr-357	497	50	to	to	PART
ftr-357	497	51	report	report	VERB
ftr-357	497	52	income	income	NOUN
ftr-357	497	53	beyond	beyond	ADP
ftr-357	497	54	what	what	PRON
ftr-357	497	55	the	the	DET
ftr-357	497	56	government	government	NOUN
ftr-357	497	57	“	"	PUNCT
ftr-357	497	58	knows	know	VERB
ftr-357	497	59	”	"	PUNCT
ftr-357	497	60	about	about	ADP
ftr-357	497	61	.	.	PUNCT
ftr-357	498	1	of	of	ADP
ftr-357	498	2	all	all	DET
ftr-357	498	3	the	the	DET
ftr-357	498	4	potential	potential	ADJ
ftr-357	498	5	problems	problem	NOUN
ftr-357	498	6	associated	associate	VERB
ftr-357	498	7	with	with	ADP
ftr-357	498	8	the	the	DET
ftr-357	498	9	adoption	adoption	NOUN
ftr-357	498	10	of	of	ADP
ftr-357	498	11	this	this	DET
ftr-357	498	12	proposal	proposal	NOUN
ftr-357	498	13	,	,	PUNCT
ftr-357	498	14	this	this	DET
ftr-357	498	15	one	one	NOUN
ftr-357	498	16	has	have	VERB
ftr-357	498	17	the	the	DET
ftr-357	498	18	most	most	ADJ
ftr-357	498	19	merit	merit	NOUN
ftr-357	498	20	and	and	CCONJ
ftr-357	498	21	requires	require	VERB
ftr-357	498	22	congressional	congressional	ADJ
ftr-357	498	23	vigilance	vigilance	NOUN
ftr-357	498	24	and	and	CCONJ
ftr-357	498	25	attention.104	attention.104	NOUN
ftr-357	498	26	while	while	SCONJ
ftr-357	498	27	this	this	DET
ftr-357	498	28	analysis	analysis	NOUN
ftr-357	498	29	would	would	AUX
ftr-357	498	30	not	not	PART
ftr-357	498	31	the	the	DET
ftr-357	498	32	irs	irs	PROPN
ftr-357	498	33	has	have	AUX
ftr-357	498	34	taken	take	VERB
ftr-357	498	35	several	several	ADJ
ftr-357	498	36	important	important	ADJ
ftr-357	498	37	steps	step	NOUN
ftr-357	498	38	to	to	PART
ftr-357	498	39	protect	protect	VERB
ftr-357	498	40	taxpayer	taxpayer	NOUN
ftr-357	498	41	data	datum	NOUN
ftr-357	498	42	.	.	PUNCT
ftr-357	499	1	for	for	ADP
ftr-357	499	2	example	example	NOUN
ftr-357	499	3	,	,	PUNCT
ftr-357	499	4	as	as	ADP
ftr-357	499	5	tigta	tigta	ADJ
ftr-357	499	6	notes	note	NOUN
ftr-357	499	7	,	,	PUNCT
ftr-357	499	8	it	it	PRON
ftr-357	499	9	has	have	AUX
ftr-357	499	10	established	establish	VERB
ftr-357	499	11	a	a	DET
ftr-357	499	12	security	security	NOUN
ftr-357	499	13	services	service	NOUN
ftr-357	499	14	and	and	CCONJ
ftr-357	499	15	privacy	privacy	NOUN
ftr-357	499	16	executive	executive	PROPN
ftr-357	499	17	steering	steering	NOUN
ftr-357	499	18	committee	committee	NOUN
ftr-357	499	19	to	to	PART
ftr-357	499	20	serve	serve	VERB
ftr-357	499	21	as	as	ADP
ftr-357	499	22	the	the	DET
ftr-357	499	23	primary	primary	ADJ
ftr-357	499	24	governance	governance	NOUN
ftr-357	499	25	body	body	NOUN
ftr-357	499	26	for	for	ADP
ftr-357	499	27	all	all	DET
ftr-357	499	28	matters	matter	NOUN
ftr-357	499	29	relating	relate	VERB
ftr-357	499	30	to	to	ADP
ftr-357	499	31	security	security	NOUN
ftr-357	499	32	and	and	CCONJ
ftr-357	499	33	privacy	privacy	NOUN
ftr-357	499	34	issues	issue	NOUN
ftr-357	499	35	in	in	ADP
ftr-357	499	36	the	the	DET
ftr-357	499	37	irs	irs	PROPN
ftr-357	499	38	.	.	PUNCT
ftr-357	500	1	it	it	PRON
ftr-357	500	2	has	have	AUX
ftr-357	500	3	made	make	VERB
ftr-357	500	4	steady	steady	ADJ
ftr-357	500	5	progress	progress	NOUN
ftr-357	500	6	each	each	DET
ftr-357	500	7	year	year	NOUN
ftr-357	500	8	in	in	ADP
ftr-357	500	9	complying	comply	VERB
ftr-357	500	10	with	with	ADP
ftr-357	500	11	the	the	DET
ftr-357	500	12	requirements	requirement	NOUN
ftr-357	500	13	of	of	ADP
ftr-357	500	14	the	the	DET
ftr-357	500	15	federal	federal	ADJ
ftr-357	500	16	information	information	NOUN
ftr-357	500	17	security	security	PROPN
ftr-357	500	18	management	management	PROPN
ftr-357	500	19	act	act	NOUN
ftr-357	500	20	.	.	PUNCT
ftr-357	501	1	in	in	ADP
ftr-357	501	2	addition	addition	NOUN
ftr-357	501	3	,	,	PUNCT
ftr-357	501	4	irs	irs	PROPN
ftr-357	501	5	has	have	AUX
ftr-357	501	6	established	establish	VERB
ftr-357	501	7	an	an	DET
ftr-357	501	8	office	office	NOUN
ftr-357	501	9	of	of	ADP
ftr-357	501	10	privacy	privacy	NOUN
ftr-357	501	11	,	,	PUNCT
ftr-357	501	12	information	information	NOUN
ftr-357	501	13	protection	protection	NOUN
ftr-357	501	14	and	and	CCONJ
ftr-357	501	15	data	datum	NOUN
ftr-357	501	16	security	security	NOUN
ftr-357	501	17	to	to	ADP
ftr-357	501	18	:	:	PUNCT
ftr-357	501	19	(	(	PUNCT
ftr-357	501	20	1	1	X
ftr-357	501	21	)	)	PUNCT
ftr-357	501	22	improve	improve	VERB
ftr-357	501	23	public	public	ADJ
ftr-357	501	24	,	,	PUNCT
ftr-357	501	25	preparer	preparer	NOUN
ftr-357	501	26	and	and	CCONJ
ftr-357	501	27	external	external	ADJ
ftr-357	501	28	stakeholder	stakeholder	NOUN
ftr-357	501	29	awareness	awareness	NOUN
ftr-357	501	30	of	of	ADP
ftr-357	501	31	privacy	privacy	NOUN
ftr-357	501	32	policies	policy	NOUN
ftr-357	501	33	,	,	PUNCT
ftr-357	501	34	procedures	procedure	NOUN
ftr-357	501	35	,	,	PUNCT
ftr-357	501	36	and	and	CCONJ
ftr-357	501	37	general	general	ADJ
ftr-357	501	38	information	information	NOUN
ftr-357	501	39	,	,	PUNCT
ftr-357	501	40	and	and	CCONJ
ftr-357	501	41	(	(	PUNCT
ftr-357	501	42	2	2	X
ftr-357	501	43	)	)	PUNCT
ftr-357	501	44	improve	improve	VERB
ftr-357	501	45	the	the	DET
ftr-357	501	46	irs	irs	PROPN
ftr-357	501	47	response	response	NOUN
ftr-357	501	48	to	to	ADP
ftr-357	501	49	taxpayers	taxpayer	NOUN
ftr-357	501	50	and	and	CCONJ
ftr-357	501	51	practitioners	practitioner	NOUN
ftr-357	501	52	who	who	PRON
ftr-357	501	53	fall	fall	VERB
ftr-357	501	54	victim	victim	NOUN
ftr-357	501	55	to	to	ADP
ftr-357	501	56	data	datum	NOUN
ftr-357	501	57	loss	loss	NOUN
ftr-357	501	58	incidents	incident	NOUN
ftr-357	501	59	,	,	PUNCT
ftr-357	501	60	identity	identity	NOUN
ftr-357	501	61	theft	theft	NOUN
ftr-357	501	62	,	,	PUNCT
ftr-357	501	63	or	or	CCONJ
ftr-357	501	64	online	online	ADJ
ftr-357	501	65	fraud	fraud	NOUN
ftr-357	501	66	.	.	PUNCT
ftr-357	502	1	see	see	VERB
ftr-357	502	2	also	also	ADV
ftr-357	502	3	u.s	u.s	PROPN
ftr-357	502	4	.	.	PROPN
ftr-357	502	5	gov’t	gov’t	PROPN
ftr-357	502	6	accountability	accountability	NOUN
ftr-357	502	7	office	office	NOUN
ftr-357	502	8	,	,	PUNCT
ftr-357	502	9	gao-10	gao-10	PROPN
ftr-357	502	10	-	-	PUNCT
ftr-357	502	11	355	355	NUM
ftr-357	502	12	,	,	PUNCT
ftr-357	502	13	information	information	NOUN
ftr-357	502	14	security	security	NOUN
ftr-357	502	15	:	:	PUNCT
ftr-357	502	16	irs	irs	PROPN
ftr-357	502	17	needs	need	VERB
ftr-357	502	18	to	to	PART
ftr-357	502	19	continue	continue	VERB
ftr-357	502	20	to	to	PART
ftr-357	502	21	address	address	VERB
ftr-357	502	22	significant	significant	ADJ
ftr-357	502	23	weaknesses	weakness	NOUN
ftr-357	502	24	5	5	NUM
ftr-357	502	25	(	(	PUNCT
ftr-357	502	26	2010	2010	NUM
ftr-357	502	27	)	)	PUNCT
ftr-357	502	28	,	,	PUNCT
ftr-357	502	29	available	available	ADJ
ftr-357	502	30	at	at	ADP
ftr-357	502	31	http://cryptome.org/gao-10-355.pdf	http://cryptome.org/gao-10-355.pdf	NOUN
ftr-357	502	32	(	(	PUNCT
ftr-357	502	33	“	"	PUNCT
ftr-357	502	34	during	during	ADP
ftr-357	502	35	fiscal	fiscal	ADJ
ftr-357	502	36	year	year	NOUN
ftr-357	502	37	2009	2009	NUM
ftr-357	502	38	,	,	PUNCT
ftr-357	502	39	irs	irs	PROPN
ftr-357	502	40	has	have	AUX
ftr-357	502	41	made	make	VERB
ftr-357	502	42	progress	progress	NOUN
ftr-357	502	43	toward	toward	ADP
ftr-357	502	44	correcting	correct	VERB
ftr-357	502	45	previously	previously	ADV
ftr-357	502	46	reported	report	VERB
ftr-357	502	47	information	information	NOUN
ftr-357	502	48	security	security	NOUN
ftr-357	502	49	control	control	NOUN
ftr-357	502	50	weaknesses	weakness	NOUN
ftr-357	502	51	and	and	CCONJ
ftr-357	502	52	information	information	NOUN
ftr-357	502	53	security	security	NOUN
ftr-357	502	54	program	program	NOUN
ftr-357	502	55	deficiencies	deficiency	NOUN
ftr-357	502	56	at	at	ADP
ftr-357	502	57	its	its	PRON
ftr-357	502	58	three	three	NUM
ftr-357	502	59	computing	computing	NOUN
ftr-357	502	60	centers	center	NOUN
ftr-357	502	61	,	,	PUNCT
ftr-357	502	62	another	another	DET
ftr-357	502	63	facility	facility	NOUN
ftr-357	502	64	,	,	PUNCT
ftr-357	502	65	and	and	CCONJ
ftr-357	502	66	enterprisewide	enterprisewide	NOUN
ftr-357	502	67	.	.	PUNCT
ftr-357	502	68	”	"	PUNCT
ftr-357	502	69	)	)	PUNCT
ftr-357	502	70	.	.	PUNCT
ftr-357	503	1	103	103	NUM
ftr-357	503	2	.	.	PUNCT
ftr-357	504	1	see	see	VERB
ftr-357	504	2	h.r	h.r	PROPN
ftr-357	504	3	.	.	PROPN
ftr-357	504	4	rep	rep	PROPN
ftr-357	504	5	.	.	PROPN
ftr-357	505	1	no	no	PROPN
ftr-357	505	2	.	.	NOUN
ftr-357	506	1	111	111	NUM
ftr-357	506	2	-	-	SYM
ftr-357	506	3	102	102	NUM
ftr-357	506	4	(	(	PUNCT
ftr-357	506	5	2009	2009	NUM
ftr-357	506	6	)	)	PUNCT
ftr-357	506	7	;	;	PUNCT
ftr-357	506	8	u.s	u.s	PROPN
ftr-357	506	9	.	.	PROPN
ftr-357	506	10	gov’t	gov’t	PROPN
ftr-357	506	11	accountability	accountability	NOUN
ftr-357	506	12	office	office	NOUN
ftr-357	506	13	,	,	PUNCT
ftr-357	506	14	supra	supra	PROPN
ftr-357	506	15	note	note	VERB
ftr-357	506	16	102	102	NUM
ftr-357	506	17	.	.	PUNCT
ftr-357	507	1	104	104	NUM
ftr-357	507	2	.	.	PUNCT
ftr-357	508	1	this	this	PRON
ftr-357	508	2	is	be	AUX
ftr-357	508	3	the	the	DET
ftr-357	508	4	virtually	virtually	ADV
ftr-357	508	5	identical	identical	ADJ
ftr-357	508	6	complaint	complaint	NOUN
ftr-357	508	7	initially	initially	ADV
ftr-357	508	8	lodged	lodge	VERB
ftr-357	508	9	against	against	ADP
ftr-357	508	10	the	the	DET
ftr-357	508	11	readyreturn	readyreturn	NOUN
ftr-357	508	12	program	program	NOUN
ftr-357	508	13	instituted	institute	VERB
ftr-357	508	14	in	in	ADP
ftr-357	508	15	california	california	PROPN
ftr-357	508	16	.	.	PUNCT
ftr-357	509	1	see	see	VERB
ftr-357	509	2	joseph	joseph	PROPN
ftr-357	509	3	bankman	bankman	PROPN
ftr-357	509	4	,	,	PUNCT
ftr-357	509	5	simple	simple	ADJ
ftr-357	509	6	filing	filing	NOUN
ftr-357	509	7	for	for	ADP
ftr-357	509	8	average	average	ADJ
ftr-357	509	9	citizens	citizen	NOUN
ftr-357	509	10	:	:	PUNCT
ftr-357	509	11	the	the	DET
ftr-357	509	12	california	california	PROPN
ftr-357	509	13	readyreturn	readyreturn	NOUN
ftr-357	509	14	,	,	PUNCT
ftr-357	509	15	107	107	NUM
ftr-357	509	16	tax	tax	NOUN
ftr-357	509	17	notes	note	NOUN
ftr-357	509	18	1431	1431	NUM
ftr-357	509	19	(	(	PUNCT
ftr-357	509	20	2005	2005	NUM
ftr-357	509	21	)	)	PUNCT
ftr-357	509	22	(	(	PUNCT
ftr-357	509	23	providing	provide	VERB
ftr-357	509	24	a	a	DET
ftr-357	509	25	complete	complete	ADJ
ftr-357	509	26	overview	overview	NOUN
ftr-357	509	27	of	of	ADP
ftr-357	509	28	how	how	SCONJ
ftr-357	509	29	the	the	DET
ftr-357	509	30	readyreturn	readyreturn	NOUN
ftr-357	509	31	program	program	NOUN
ftr-357	509	32	is	be	AUX
ftr-357	509	33	designed	design	VERB
ftr-357	509	34	to	to	PART
ftr-357	509	35	operate	operate	VERB
ftr-357	509	36	)	)	PUNCT
ftr-357	509	37	.	.	PUNCT
ftr-357	510	1	the	the	DET
ftr-357	510	2	readyreturn	readyreturn	NOUN
ftr-357	510	3	program	program	NOUN
ftr-357	510	4	involved	involve	VERB
ftr-357	510	5	the	the	DET
ftr-357	510	6	state	state	NOUN
ftr-357	510	7	of	of	ADP
ftr-357	510	8	california	california	PROPN
ftr-357	510	9	completing	complete	VERB
ftr-357	510	10	and	and	CCONJ
ftr-357	510	11	disseminating	disseminate	VERB
ftr-357	510	12	state	state	NOUN
ftr-357	510	13	income	income	NOUN
ftr-357	510	14	tax	tax	NOUN
ftr-357	510	15	returns	return	NOUN
ftr-357	510	16	to	to	ADP
ftr-357	510	17	california	california	PROPN
ftr-357	510	18	residents	resident	NOUN
ftr-357	510	19	who	who	PRON
ftr-357	510	20	met	meet	VERB
ftr-357	510	21	certain	certain	ADJ
ftr-357	510	22	criteria	criterion	NOUN
ftr-357	510	23	(	(	PUNCT
ftr-357	510	24	e.g.	e.g.	ADV
ftr-357	510	25	,	,	PUNCT
ftr-357	510	26	those	those	PRON
ftr-357	510	27	who	who	PRON
ftr-357	510	28	did	do	AUX
ftr-357	510	29	not	not	PART
ftr-357	510	30	itemize	itemize	VERB
ftr-357	510	31	and	and	CCONJ
ftr-357	510	32	had	have	VERB
ftr-357	510	33	wage	wage	NOUN
ftr-357	510	34	income	income	NOUN
ftr-357	510	35	only	only	ADV
ftr-357	510	36	)	)	PUNCT
ftr-357	510	37	.	.	PUNCT
ftr-357	511	1	recipients	recipient	NOUN
ftr-357	511	2	of	of	ADP
ftr-357	511	3	these	these	DET
ftr-357	511	4	returns	return	NOUN
ftr-357	511	5	could	could	AUX
ftr-357	511	6	ignore	ignore	VERB
ftr-357	511	7	them	they	PRON
ftr-357	511	8	,	,	PUNCT
ftr-357	511	9	adjust	adjust	VERB
ftr-357	511	10	them	they	PRON
ftr-357	511	11	,	,	PUNCT
ftr-357	511	12	or	or	CCONJ
ftr-357	511	13	sign	sign	VERB
ftr-357	511	14	and	and	CCONJ
ftr-357	511	15	submit	submit	VERB
ftr-357	511	16	them	they	PRON
ftr-357	511	17	.	.	PUNCT
ftr-357	512	1	despite	despite	SCONJ
ftr-357	512	2	the	the	DET
ftr-357	512	3	fear	fear	NOUN
ftr-357	512	4	that	that	SCONJ
ftr-357	512	5	california	california	PROPN
ftr-357	512	6	taxpayers	taxpayer	NOUN
ftr-357	512	7	who	who	PRON
ftr-357	512	8	earned	earn	VERB
ftr-357	512	9	income	income	NOUN
ftr-357	512	10	beyond	beyond	ADP
ftr-357	512	11	that	that	PRON
ftr-357	512	12	which	which	PRON
ftr-357	512	13	was	be	AUX
ftr-357	512	14	reflected	reflect	VERB
ftr-357	512	15	on	on	ADP
ftr-357	512	16	the	the	DET
ftr-357	512	17	proposed	propose	VERB
ftr-357	512	18	state	state	NOUN
ftr-357	512	19	income	income	NOUN
ftr-357	512	20	tax	tax	NOUN
ftr-357	512	21	return	return	NOUN
ftr-357	512	22	would	would	AUX
ftr-357	512	23	not	not	PART
ftr-357	512	24	be	be	AUX
ftr-357	512	25	forthcoming	forthcoming	ADJ
ftr-357	512	26	about	about	ADP
ftr-357	512	27	the	the	DET
ftr-357	512	28	receipt	receipt	NOUN
ftr-357	512	29	of	of	ADP
ftr-357	512	30	other	other	ADJ
ftr-357	512	31	income	income	NOUN
ftr-357	512	32	,	,	PUNCT
ftr-357	512	33	in	in	ADP
ftr-357	512	34	the	the	DET
ftr-357	512	35	vast	vast	ADJ
ftr-357	512	36	majority	majority	NOUN
ftr-357	512	37	of	of	ADP
ftr-357	512	38	cases	case	NOUN
ftr-357	512	39	,	,	PUNCT
ftr-357	512	40	the	the	DET
ftr-357	512	41	legislature	legislature	NOUN
ftr-357	512	42	’s	’s	PART
ftr-357	512	43	compliance	compliance	NOUN
ftr-357	512	44	fears	fear	NOUN
ftr-357	512	45	proved	prove	VERB
ftr-357	512	46	unfounded	unfounded	ADJ
ftr-357	512	47	.	.	PUNCT
ftr-357	513	1	see	see	VERB
ftr-357	513	2	california	california	PROPN
ftr-357	513	3	franchise	franchise	PROPN
ftr-357	513	4	tax	tax	PROPN
ftr-357	513	5	board	board	PROPN
ftr-357	513	6	,	,	PUNCT
ftr-357	513	7	readyreturn	readyreturn	NOUN
ftr-357	513	8	service	service	NOUN
ftr-357	513	9	—	—	PUNCT
ftr-357	513	10	frequently	frequently	ADV
ftr-357	513	11	asked	ask	VERB
ftr-357	513	12	questions	question	NOUN
ftr-357	513	13	3	3	NUM
ftr-357	513	14	(	(	PUNCT
ftr-357	513	15	2007	2007	NUM
ftr-357	513	16	)	)	PUNCT
ftr-357	513	17	,	,	PUNCT
ftr-357	513	18	available	available	ADJ
ftr-357	513	19	at	at	ADP
ftr-357	513	20	www.ftb.gov/readyreturn/faq	www.ftb.gov/readyreturn/faq	NOUN
ftr-357	513	21	_	_	NOUN
ftr-357	513	22	2010	2010	NUM
ftr-357	513	23	]	]	PUNCT
ftr-357	513	24	phase	phase	NOUN
ftr-357	513	25	-	-	PUNCT
ftr-357	513	26	out	out	NOUN
ftr-357	513	27	of	of	ADP
ftr-357	513	28	paper	paper	NOUN
ftr-357	513	29	tax	tax	NOUN
ftr-357	513	30	information	information	NOUN
ftr-357	513	31	statements	statement	NOUN
ftr-357	513	32	373	373	NUM
ftr-357	513	33	anticipate	anticipate	VERB
ftr-357	513	34	a	a	DET
ftr-357	513	35	significant	significant	ADJ
ftr-357	513	36	decline	decline	NOUN
ftr-357	513	37	in	in	ADP
ftr-357	513	38	taxpayer	taxpayer	NOUN
ftr-357	513	39	compliance	compliance	NOUN
ftr-357	513	40	,	,	PUNCT
ftr-357	513	41	there	there	PRON
ftr-357	513	42	might	might	AUX
ftr-357	513	43	be	be	AUX
ftr-357	513	44	a	a	DET
ftr-357	513	45	core	core	NOUN
ftr-357	513	46	of	of	ADP
ftr-357	513	47	dishonest	dishonest	ADJ
ftr-357	513	48	taxpayers	taxpayer	NOUN
ftr-357	513	49	who	who	PRON
ftr-357	513	50	fail	fail	VERB
ftr-357	513	51	to	to	PART
ftr-357	513	52	report	report	VERB
ftr-357	513	53	income	income	NOUN
ftr-357	513	54	beyond	beyond	ADP
ftr-357	513	55	that	that	DET
ftr-357	513	56	downloadable	downloadable	NOUN
ftr-357	513	57	from	from	ADP
ftr-357	513	58	the	the	DET
ftr-357	513	59	irs	irs	PROPN
ftr-357	513	60	website	website	NOUN
ftr-357	513	61	.	.	PUNCT
ftr-357	514	1	there	there	PRON
ftr-357	514	2	are	be	VERB
ftr-357	514	3	,	,	PUNCT
ftr-357	514	4	of	of	ADP
ftr-357	514	5	course	course	NOUN
ftr-357	514	6	,	,	PUNCT
ftr-357	514	7	several	several	ADJ
ftr-357	514	8	ways	way	NOUN
ftr-357	514	9	to	to	PART
ftr-357	514	10	combat	combat	VERB
ftr-357	514	11	this	this	DET
ftr-357	514	12	compliance	compliance	NOUN
ftr-357	514	13	challenge	challenge	NOUN
ftr-357	514	14	:	:	PUNCT
ftr-357	514	15	expand	expand	VERB
ftr-357	514	16	those	those	DET
ftr-357	514	17	occasions	occasion	NOUN
ftr-357	514	18	upon	upon	SCONJ
ftr-357	514	19	which	which	PRON
ftr-357	514	20	information	information	NOUN
ftr-357	514	21	returns	return	NOUN
ftr-357	514	22	are	be	AUX
ftr-357	514	23	required	require	VERB
ftr-357	514	24	to	to	PART
ftr-357	514	25	be	be	AUX
ftr-357	514	26	issued,105	issued,105	ADJ
ftr-357	514	27	increase	increase	VERB
ftr-357	514	28	the	the	DET
ftr-357	514	29	number	number	NOUN
ftr-357	514	30	of	of	ADP
ftr-357	514	31	audits	audits	NOUN
ftr-357	514	32	that	that	PRON
ftr-357	514	33	the	the	DET
ftr-357	514	34	irs	irs	PROPN
ftr-357	514	35	conducts,106	conducts,106	PRON
ftr-357	514	36	and/or	and/or	CCONJ
ftr-357	514	37	raise	raise	VERB
ftr-357	514	38	applicable	applicable	ADJ
ftr-357	514	39	noncompliance	noncompliance	NOUN
ftr-357	514	40	penalties.107	penalties.107	ADP
ftr-357	514	41	these	these	DET
ftr-357	514	42	proposed	propose	VERB
ftr-357	514	43	redresses	redress	NOUN
ftr-357	514	44	are	be	AUX
ftr-357	514	45	not	not	PART
ftr-357	514	46	mutually	mutually	ADV
ftr-357	514	47	exclusive	exclusive	ADJ
ftr-357	514	48	:	:	PUNCT
ftr-357	514	49	congress	congress	PROPN
ftr-357	514	50	can	can	AUX
ftr-357	514	51	adopt	adopt	VERB
ftr-357	514	52	one	one	NUM
ftr-357	514	53	or	or	CCONJ
ftr-357	514	54	more	more	ADJ
ftr-357	514	55	of	of	ADP
ftr-357	514	56	these	these	DET
ftr-357	514	57	tactics	tactic	NOUN
ftr-357	514	58	at	at	ADP
ftr-357	514	59	the	the	DET
ftr-357	514	60	same	same	ADJ
ftr-357	514	61	time	time	NOUN
ftr-357	514	62	and	and	CCONJ
ftr-357	514	63	thereby	thereby	ADV
ftr-357	514	64	strengthen	strengthen	VERB
ftr-357	514	65	taxpayer	taxpayer	NOUN
ftr-357	514	66	compliance	compliance	NOUN
ftr-357	514	67	and	and	CCONJ
ftr-357	514	68	rein	rein	NOUN
ftr-357	514	69	in	in	ADP
ftr-357	514	70	taxpayer	taxpayer	NOUN
ftr-357	514	71	derelictions	dereliction	NOUN
ftr-357	514	72	.	.	PUNCT
ftr-357	515	1	every	every	DET
ftr-357	515	2	proposal	proposal	NOUN
ftr-357	515	3	has	have	VERB
ftr-357	515	4	blemishes	blemish	NOUN
ftr-357	515	5	,	,	PUNCT
ftr-357	515	6	and	and	CCONJ
ftr-357	515	7	this	this	DET
ftr-357	515	8	proposal	proposal	NOUN
ftr-357	515	9	does	do	AUX
ftr-357	515	10	not	not	PART
ftr-357	515	11	violate	violate	VERB
ftr-357	515	12	this	this	DET
ftr-357	515	13	axiom	axiom	NOUN
ftr-357	515	14	.	.	PUNCT
ftr-357	516	1	however	however	ADV
ftr-357	516	2	,	,	PUNCT
ftr-357	516	3	none	none	NOUN
ftr-357	516	4	of	of	ADP
ftr-357	516	5	the	the	DET
ftr-357	516	6	shortcomings	shortcoming	NOUN
ftr-357	516	7	just	just	ADV
ftr-357	516	8	mentioned	mention	VERB
ftr-357	516	9	are	be	AUX
ftr-357	516	10	insurmountable	insurmountable	ADJ
ftr-357	516	11	.	.	PUNCT
ftr-357	517	1	to	to	ADP
ftr-357	517	2	the	the	DET
ftr-357	517	3	contrary	contrary	NOUN
ftr-357	517	4	,	,	PUNCT
ftr-357	517	5	in	in	ADP
ftr-357	517	6	the	the	DET
ftr-357	517	7	vast	vast	ADJ
ftr-357	517	8	majority	majority	NOUN
ftr-357	517	9	of	of	ADP
ftr-357	517	10	cases	case	NOUN
ftr-357	517	11	,	,	PUNCT
ftr-357	517	12	the	the	DET
ftr-357	517	13	potential	potential	ADJ
ftr-357	517	14	problems	problem	NOUN
ftr-357	517	15	that	that	PRON
ftr-357	517	16	this	this	DET
ftr-357	517	17	analysis	analysis	NOUN
ftr-357	517	18	raises	raise	VERB
ftr-357	517	19	are	be	AUX
ftr-357	517	20	fairly	fairly	ADV
ftr-357	517	21	easy	easy	ADJ
ftr-357	517	22	to	to	PART
ftr-357	517	23	remedy	remedy	VERB
ftr-357	517	24	.	.	PUNCT
ftr-357	518	1	and	and	CCONJ
ftr-357	518	2	,	,	PUNCT
ftr-357	518	3	since	since	SCONJ
ftr-357	518	4	this	this	DET
ftr-357	518	5	proposal	proposal	NOUN
ftr-357	518	6	is	be	AUX
ftr-357	518	7	designed	design	VERB
ftr-357	518	8	to	to	PART
ftr-357	518	9	be	be	AUX
ftr-357	518	10	gradually	gradually	ADV
ftr-357	518	11	phased	phase	VERB
ftr-357	518	12	in,108	in,108	NOUN
ftr-357	518	13	it	it	PRON
ftr-357	518	14	allows	allow	VERB
ftr-357	518	15	ample	ample	ADJ
ftr-357	518	16	time	time	NOUN
ftr-357	518	17	to	to	PART
ftr-357	518	18	address	address	VERB
ftr-357	518	19	these	these	DET
ftr-357	518	20	issues	issue	NOUN
ftr-357	518	21	and	and	CCONJ
ftr-357	518	22	others	other	NOUN
ftr-357	518	23	that	that	PRON
ftr-357	518	24	may	may	AUX
ftr-357	518	25	crop	crop	VERB
ftr-357	518	26	up	up	ADP
ftr-357	518	27	as	as	SCONJ
ftr-357	518	28	electronic	electronic	ADJ
ftr-357	518	29	propagation	propagation	NOUN
ftr-357	518	30	becomes	become	VERB
ftr-357	518	31	the	the	DET
ftr-357	518	32	next	next	ADJ
ftr-357	518	33	major	major	ADJ
ftr-357	518	34	advancement	advancement	NOUN
ftr-357	518	35	in	in	ADP
ftr-357	518	36	tax	tax	NOUN
ftr-357	518	37	return	return	NOUN
ftr-357	518	38	preparation	preparation	NOUN
ftr-357	518	39	.	.	PUNCT
ftr-357	519	1	vi	vi	X
ftr-357	519	2	.	.	PROPN
ftr-357	519	3	conclusion	conclusion	NOUN
ftr-357	519	4	for	for	ADP
ftr-357	519	5	a	a	DET
ftr-357	519	6	moment	moment	NOUN
ftr-357	519	7	,	,	PUNCT
ftr-357	519	8	think	think	VERB
ftr-357	519	9	about	about	ADP
ftr-357	519	10	the	the	DET
ftr-357	519	11	redundancy	redundancy	NOUN
ftr-357	519	12	engendered	engender	VERB
ftr-357	519	13	by	by	ADP
ftr-357	519	14	the	the	DET
ftr-357	519	15	issuance	issuance	NOUN
ftr-357	519	16	of	of	ADP
ftr-357	519	17	paper	paper	NOUN
ftr-357	519	18	information	information	NOUN
ftr-357	519	19	statements	statement	NOUN
ftr-357	519	20	.	.	PUNCT
ftr-357	520	1	as	as	SCONJ
ftr-357	520	2	required	require	VERB
ftr-357	520	3	under	under	ADP
ftr-357	520	4	the	the	DET
ftr-357	520	5	code	code	NOUN
ftr-357	520	6	,	,	PUNCT
ftr-357	520	7	by	by	ADP
ftr-357	520	8	the	the	DET
ftr-357	520	9	end	end	NOUN
ftr-357	520	10	of	of	ADP
ftr-357	520	11	every	every	DET
ftr-357	520	12	january	january	PROPN
ftr-357	520	13	,	,	PUNCT
ftr-357	520	14	third	third	ADJ
ftr-357	520	15	parties	party	NOUN
ftr-357	520	16	must	must	AUX
ftr-357	520	17	issue	issue	VERB
ftr-357	520	18	paper	paper	NOUN
ftr-357	520	19	information	information	NOUN
ftr-357	520	20	statements	statement	NOUN
ftr-357	520	21	to	to	ADP
ftr-357	520	22	taxpayers	taxpayer	NOUN
ftr-357	520	23	and	and	CCONJ
ftr-357	520	24	subsequently	subsequently	ADV
ftr-357	520	25	submit	submit	VERB
ftr-357	520	26	tax	tax	NOUN
ftr-357	520	27	information	information	NOUN
ftr-357	520	28	returns	return	NOUN
ftr-357	520	29	to	to	ADP
ftr-357	520	30	the	the	DET
ftr-357	520	31	irs	irs	PROPN
ftr-357	520	32	,	,	PUNCT
ftr-357	520	33	the	the	DET
ftr-357	520	34	vast	vast	ADJ
ftr-357	520	35	majority	majority	NOUN
ftr-357	520	36	of	of	ADP
ftr-357	520	37	the	the	DET
ftr-357	520	38	latter	latter	NOUN
ftr-357	520	39	of	of	ADP
ftr-357	520	40	which	which	PRON
ftr-357	520	41	are	be	AUX
ftr-357	520	42	in	in	ADP
ftr-357	520	43	electronic	electronic	ADJ
ftr-357	520	44	form	form	NOUN
ftr-357	520	45	and	and	CCONJ
ftr-357	520	46	contain	contain	VERB
ftr-357	520	47	about.shtml	about.shtml	PROPN
ftr-357	520	48	(	(	PUNCT
ftr-357	520	49	“	"	PUNCT
ftr-357	520	50	we	we	PRON
ftr-357	520	51	found	find	VERB
ftr-357	520	52	that	that	SCONJ
ftr-357	520	53	99.9	99.9	NUM
ftr-357	520	54	percent	percent	NOUN
ftr-357	520	55	of	of	ADP
ftr-357	520	56	the	the	DET
ftr-357	520	57	income	income	NOUN
ftr-357	520	58	readyreturn	readyreturn	NOUN
ftr-357	520	59	participants	participant	NOUN
ftr-357	520	60	reported	report	VERB
ftr-357	520	61	to	to	ADP
ftr-357	520	62	the	the	DET
ftr-357	520	63	irs	irs	PROPN
ftr-357	520	64	was	be	AUX
ftr-357	520	65	also	also	ADV
ftr-357	520	66	reported	report	VERB
ftr-357	520	67	to	to	ADP
ftr-357	520	68	the	the	DET
ftr-357	520	69	ftb	ftb	NOUN
ftr-357	520	70	.	.	PUNCT
ftr-357	520	71	.	.	PUNCT
ftr-357	520	72	.	.	PUNCT
ftr-357	520	73	.	.	PUNCT
ftr-357	521	1	[	[	X
ftr-357	521	2	t]hese	t]hese	NOUN
ftr-357	521	3	findings	finding	NOUN
ftr-357	521	4	suggest	suggest	VERB
ftr-357	521	5	a	a	DET
ftr-357	521	6	minimal	minimal	ADJ
ftr-357	521	7	negative	negative	ADJ
ftr-357	521	8	tax	tax	NOUN
ftr-357	521	9	effect	effect	NOUN
ftr-357	521	10	due	due	ADP
ftr-357	521	11	to	to	ADP
ftr-357	521	12	readyreturn	readyreturn	NOUN
ftr-357	521	13	(	(	PUNCT
ftr-357	521	14	less	less	ADJ
ftr-357	521	15	than	than	ADP
ftr-357	521	16	$	$	SYM
ftr-357	521	17	3	3	NUM
ftr-357	521	18	per	per	ADP
ftr-357	521	19	return	return	NOUN
ftr-357	521	20	)	)	PUNCT
ftr-357	521	21	.	.	PUNCT
ftr-357	521	22	”	"	PUNCT
ftr-357	521	23	)	)	PUNCT
ftr-357	521	24	;	;	PUNCT
ftr-357	521	25	california	california	PROPN
ftr-357	521	26	franchise	franchise	PROPN
ftr-357	521	27	tax	tax	PROPN
ftr-357	521	28	board	board	PROPN
ftr-357	521	29	,	,	PUNCT
ftr-357	521	30	report	report	VERB
ftr-357	521	31	to	to	ADP
ftr-357	521	32	the	the	DET
ftr-357	521	33	legislature	legislature	NOUN
ftr-357	521	34	(	(	PUNCT
ftr-357	521	35	apr	apr	PROPN
ftr-357	521	36	.	.	PROPN
ftr-357	521	37	23	23	NUM
ftr-357	521	38	,	,	PUNCT
ftr-357	521	39	2009	2009	NUM
ftr-357	521	40	)	)	PUNCT
ftr-357	521	41	,	,	PUNCT
ftr-357	521	42	available	available	ADJ
ftr-357	521	43	at	at	ADP
ftr-357	521	44	http://www.ftb.ca.gov/readyreturn/readyreturnreport2009.pdf	http://www.ftb.ca.gov/readyreturn/readyreturnreport2009.pdf	NOUN
ftr-357	521	45	(	(	PUNCT
ftr-357	521	46	in	in	ADP
ftr-357	521	47	this	this	DET
ftr-357	521	48	report	report	NOUN
ftr-357	521	49	,	,	PUNCT
ftr-357	521	50	there	there	PRON
ftr-357	521	51	is	be	VERB
ftr-357	521	52	no	no	DET
ftr-357	521	53	mention	mention	NOUN
ftr-357	521	54	that	that	SCONJ
ftr-357	521	55	taxpayer	taxpayer	NOUN
ftr-357	521	56	compliance	compliance	NOUN
ftr-357	521	57	suffered	suffer	VERB
ftr-357	521	58	as	as	ADP
ftr-357	521	59	a	a	DET
ftr-357	521	60	result	result	NOUN
ftr-357	521	61	of	of	ADP
ftr-357	521	62	this	this	DET
ftr-357	521	63	program	program	NOUN
ftr-357	521	64	being	be	AUX
ftr-357	521	65	instituted	institute	VERB
ftr-357	521	66	)	)	PUNCT
ftr-357	521	67	.	.	PUNCT
ftr-357	522	1	105	105	NUM
ftr-357	522	2	.	.	PUNCT
ftr-357	523	1	see	see	VERB
ftr-357	523	2	supra	supra	PROPN
ftr-357	523	3	note	note	PROPN
ftr-357	523	4	25	25	NUM
ftr-357	523	5	.	.	NOUN
ftr-357	523	6	106	106	NUM
ftr-357	523	7	.	.	PUNCT
ftr-357	524	1	see	see	VERB
ftr-357	524	2	,	,	PUNCT
ftr-357	524	3	e.g.	e.g.	ADV
ftr-357	524	4	,	,	PUNCT
ftr-357	524	5	james	james	PROPN
ftr-357	524	6	alm	alm	PROPN
ftr-357	524	7	et	et	PROPN
ftr-357	524	8	al	al	PROPN
ftr-357	524	9	.	.	PROPN
ftr-357	524	10	,	,	PUNCT
ftr-357	524	11	deterrence	deterrence	NOUN
ftr-357	524	12	and	and	CCONJ
ftr-357	524	13	beyond	beyond	ADP
ftr-357	524	14	:	:	PUNCT
ftr-357	524	15	towards	towards	ADP
ftr-357	524	16	a	a	DET
ftr-357	524	17	kinder	kind	ADJ
ftr-357	524	18	,	,	PUNCT
ftr-357	524	19	gentler	gentle	ADJ
ftr-357	524	20	irs	irs	NOUN
ftr-357	524	21	,	,	PUNCT
ftr-357	524	22	in	in	ADP
ftr-357	524	23	why	why	SCONJ
ftr-357	524	24	people	people	NOUN
ftr-357	524	25	pay	pay	VERB
ftr-357	524	26	taxes	taxis	NOUN
ftr-357	524	27	,	,	PUNCT
ftr-357	524	28	311	311	NUM
ftr-357	524	29	,	,	PUNCT
ftr-357	524	30	322–23	322–23	PROPN
ftr-357	524	31	(	(	PUNCT
ftr-357	524	32	joel	joel	PROPN
ftr-357	524	33	slemrod	slemrod	PROPN
ftr-357	524	34	ed	ed	PROPN
ftr-357	524	35	.	.	PROPN
ftr-357	524	36	,	,	PUNCT
ftr-357	524	37	1992	1992	NUM
ftr-357	524	38	)	)	PUNCT
ftr-357	524	39	(	(	PUNCT
ftr-357	524	40	“	"	PUNCT
ftr-357	524	41	[	[	X
ftr-357	524	42	c]ompliance	c]ompliance	NOUN
ftr-357	524	43	.	.	PUNCT
ftr-357	524	44	.	.	PUNCT
ftr-357	524	45	.	.	PUNCT
ftr-357	525	1	rises	rise	VERB
ftr-357	525	2	when	when	SCONJ
ftr-357	525	3	the	the	DET
ftr-357	525	4	audit	audit	NOUN
ftr-357	525	5	rate	rate	NOUN
ftr-357	525	6	increases	increase	NOUN
ftr-357	525	7	.	.	PUNCT
ftr-357	525	8	”	"	PUNCT
ftr-357	525	9	)	)	PUNCT
ftr-357	525	10	;	;	PUNCT
ftr-357	525	11	alan	alan	PROPN
ftr-357	525	12	h.	h.	PROPN
ftr-357	525	13	plumley	plumley	PROPN
ftr-357	525	14	,	,	PUNCT
ftr-357	525	15	the	the	DET
ftr-357	525	16	impact	impact	NOUN
ftr-357	525	17	of	of	ADP
ftr-357	525	18	the	the	DET
ftr-357	525	19	irs	irs	PROPN
ftr-357	525	20	on	on	ADP
ftr-357	525	21	voluntary	voluntary	ADJ
ftr-357	525	22	tax	tax	NOUN
ftr-357	525	23	compliance	compliance	NOUN
ftr-357	525	24	:	:	PUNCT
ftr-357	525	25	preliminary	preliminary	ADJ
ftr-357	525	26	empirical	empirical	ADJ
ftr-357	525	27	results	result	NOUN
ftr-357	525	28	8	8	NUM
ftr-357	525	29	–	–	SYM
ftr-357	525	30	10	10	NUM
ftr-357	525	31	(	(	PUNCT
ftr-357	525	32	2002	2002	NUM
ftr-357	525	33	)	)	PUNCT
ftr-357	525	34	(	(	PUNCT
ftr-357	525	35	finding	find	VERB
ftr-357	525	36	that	that	SCONJ
ftr-357	525	37	if	if	SCONJ
ftr-357	525	38	the	the	DET
ftr-357	525	39	audit	audit	NOUN
ftr-357	525	40	rate	rate	NOUN
ftr-357	525	41	were	be	AUX
ftr-357	525	42	1	1	NUM
ftr-357	525	43	%	%	NOUN
ftr-357	525	44	higher	high	ADJ
ftr-357	525	45	in	in	ADP
ftr-357	525	46	1991	1991	NUM
ftr-357	525	47	,	,	PUNCT
ftr-357	525	48	the	the	DET
ftr-357	525	49	general	general	ADJ
ftr-357	525	50	population	population	NOUN
ftr-357	525	51	would	would	AUX
ftr-357	525	52	have	have	AUX
ftr-357	525	53	voluntarily	voluntarily	ADV
ftr-357	525	54	reported	report	VERB
ftr-357	525	55	an	an	DET
ftr-357	525	56	additional	additional	ADJ
ftr-357	525	57	$	$	SYM
ftr-357	525	58	56	56	NUM
ftr-357	525	59	billion	billion	NUM
ftr-357	525	60	of	of	ADP
ftr-357	525	61	tax	tax	NOUN
ftr-357	525	62	)	)	PUNCT
ftr-357	525	63	.	.	PUNCT
ftr-357	526	1	107	107	NUM
ftr-357	526	2	.	.	PUNCT
ftr-357	527	1	see	see	VERB
ftr-357	527	2	michael	michael	PROPN
ftr-357	527	3	doran	doran	PROPN
ftr-357	527	4	,	,	PUNCT
ftr-357	527	5	tax	tax	NOUN
ftr-357	527	6	penalties	penalty	NOUN
ftr-357	527	7	and	and	CCONJ
ftr-357	527	8	tax	tax	NOUN
ftr-357	527	9	compliance	compliance	NOUN
ftr-357	527	10	,	,	PUNCT
ftr-357	527	11	46	46	NUM
ftr-357	527	12	harv	harv	NOUN
ftr-357	527	13	.	.	PUNCT
ftr-357	528	1	j.	j.	PROPN
ftr-357	528	2	on	on	ADP
ftr-357	528	3	legis	legis	PROPN
ftr-357	528	4	.	.	PUNCT
ftr-357	529	1	111	111	NUM
ftr-357	529	2	(	(	PUNCT
ftr-357	529	3	2009	2009	NUM
ftr-357	529	4	)	)	PUNCT
ftr-357	529	5	(	(	PUNCT
ftr-357	529	6	explaining	explain	VERB
ftr-357	529	7	various	various	ADJ
ftr-357	529	8	theories	theory	NOUN
ftr-357	529	9	on	on	ADP
ftr-357	529	10	the	the	DET
ftr-357	529	11	relationship	relationship	NOUN
ftr-357	529	12	between	between	ADP
ftr-357	529	13	penalty	penalty	NOUN
ftr-357	529	14	imposition	imposition	NOUN
ftr-357	529	15	and	and	CCONJ
ftr-357	529	16	enhanced	enhance	VERB
ftr-357	529	17	tax	tax	NOUN
ftr-357	529	18	compliance	compliance	NOUN
ftr-357	529	19	)	)	PUNCT
ftr-357	529	20	;	;	PUNCT
ftr-357	529	21	alex	alex	PROPN
ftr-357	529	22	raskolnikov	raskolnikov	PROPN
ftr-357	529	23	,	,	PUNCT
ftr-357	529	24	crime	crime	NOUN
ftr-357	529	25	and	and	CCONJ
ftr-357	529	26	punishment	punishment	NOUN
ftr-357	529	27	in	in	ADP
ftr-357	529	28	taxation	taxation	NOUN
ftr-357	529	29	:	:	PUNCT
ftr-357	529	30	deceit	deceit	NOUN
ftr-357	529	31	,	,	PUNCT
ftr-357	529	32	deterrence	deterrence	NOUN
ftr-357	529	33	,	,	PUNCT
ftr-357	529	34	and	and	CCONJ
ftr-357	529	35	the	the	DET
ftr-357	529	36	self	self	NOUN
ftr-357	529	37	-	-	PUNCT
ftr-357	529	38	adjusting	adjust	VERB
ftr-357	529	39	penalty	penalty	NOUN
ftr-357	529	40	,	,	PUNCT
ftr-357	529	41	106	106	NUM
ftr-357	529	42	colum	colum	NOUN
ftr-357	529	43	.	.	PUNCT
ftr-357	530	1	l.	l.	PROPN
ftr-357	530	2	rev	rev	PROPN
ftr-357	530	3	.	.	PROPN
ftr-357	531	1	569	569	NUM
ftr-357	531	2	(	(	PUNCT
ftr-357	531	3	2006	2006	NUM
ftr-357	531	4	)	)	PUNCT
ftr-357	531	5	(	(	PUNCT
ftr-357	531	6	identifying	identify	VERB
ftr-357	531	7	and	and	CCONJ
ftr-357	531	8	analyzing	analyze	VERB
ftr-357	531	9	similar	similar	ADJ
ftr-357	531	10	issues	issue	NOUN
ftr-357	531	11	)	)	PUNCT
ftr-357	531	12	.	.	PUNCT
ftr-357	532	1	108	108	NUM
ftr-357	532	2	.	.	PUNCT
ftr-357	533	1	see	see	VERB
ftr-357	533	2	supra	supra	PROPN
ftr-357	533	3	note	note	PROPN
ftr-357	533	4	97	97	NUM
ftr-357	533	5	.	.	PUNCT
ftr-357	533	6	374	374	NUM
ftr-357	533	7	florida	florida	PROPN
ftr-357	533	8	tax	tax	NOUN
ftr-357	533	9	review	review	NOUN
ftr-357	533	10	[	[	X
ftr-357	533	11	vol	vol	NOUN
ftr-357	533	12	.	.	PUNCT
ftr-357	534	1	10:5	10:5	NUM
ftr-357	534	2	identical	identical	ADJ
ftr-357	534	3	information	information	NOUN
ftr-357	534	4	sent	send	VERB
ftr-357	534	5	to	to	ADP
ftr-357	534	6	taxpayers	taxpayer	NOUN
ftr-357	534	7	.	.	PUNCT
ftr-357	535	1	in	in	ADP
ftr-357	535	2	order	order	NOUN
ftr-357	535	3	to	to	AUX
ftr-357	535	4	e	e	VERB
ftr-357	535	5	-	-	VERB
ftr-357	535	6	file	file	VERB
ftr-357	535	7	their	their	PRON
ftr-357	535	8	returns,109	returns,109	ADJ
ftr-357	535	9	taxpayers	taxpayer	NOUN
ftr-357	535	10	must	must	AUX
ftr-357	535	11	then	then	ADV
ftr-357	535	12	take	take	VERB
ftr-357	535	13	the	the	DET
ftr-357	535	14	tax	tax	NOUN
ftr-357	535	15	data	datum	NOUN
ftr-357	535	16	they	they	PRON
ftr-357	535	17	received	receive	VERB
ftr-357	535	18	in	in	ADP
ftr-357	535	19	paper	paper	NOUN
ftr-357	535	20	form	form	NOUN
ftr-357	535	21	and	and	CCONJ
ftr-357	535	22	,	,	PUNCT
ftr-357	535	23	like	like	ADP
ftr-357	535	24	most	most	ADJ
ftr-357	535	25	third	third	ADJ
ftr-357	535	26	-	-	PUNCT
ftr-357	535	27	party	party	NOUN
ftr-357	535	28	issuers	issuer	NOUN
ftr-357	535	29	,	,	PUNCT
ftr-357	535	30	transform	transform	VERB
ftr-357	535	31	such	such	ADJ
ftr-357	535	32	data	datum	NOUN
ftr-357	535	33	into	into	ADP
ftr-357	535	34	an	an	DET
ftr-357	535	35	electronic	electronic	ADJ
ftr-357	535	36	format	format	NOUN
ftr-357	535	37	.	.	PUNCT
ftr-357	536	1	the	the	DET
ftr-357	536	2	duplication	duplication	NOUN
ftr-357	536	3	of	of	ADP
ftr-357	536	4	effort	effort	NOUN
ftr-357	536	5	by	by	ADP
ftr-357	536	6	third	third	ADJ
ftr-357	536	7	parties	party	NOUN
ftr-357	536	8	and	and	CCONJ
ftr-357	536	9	taxpayers	taxpayer	NOUN
ftr-357	536	10	to	to	PART
ftr-357	536	11	transform	transform	VERB
ftr-357	536	12	tax	tax	NOUN
ftr-357	536	13	data	datum	NOUN
ftr-357	536	14	into	into	ADP
ftr-357	536	15	an	an	DET
ftr-357	536	16	electronic	electronic	ADJ
ftr-357	536	17	format	format	NOUN
ftr-357	536	18	is	be	AUX
ftr-357	536	19	nonsensical	nonsensical	ADJ
ftr-357	536	20	.	.	PUNCT
ftr-357	537	1	to	to	ADP
ftr-357	537	2	any	any	DET
ftr-357	537	3	casual	casual	ADJ
ftr-357	537	4	observer	observer	NOUN
ftr-357	537	5	,	,	PUNCT
ftr-357	537	6	the	the	DET
ftr-357	537	7	issuance	issuance	NOUN
ftr-357	537	8	of	of	ADP
ftr-357	537	9	paper	paper	NOUN
ftr-357	537	10	information	information	NOUN
ftr-357	537	11	statements	statement	NOUN
ftr-357	537	12	clearly	clearly	ADV
ftr-357	537	13	constitutes	constitute	VERB
ftr-357	537	14	an	an	DET
ftr-357	537	15	unnecessary	unnecessary	ADJ
ftr-357	537	16	,	,	PUNCT
ftr-357	537	17	duplicative	duplicative	ADJ
ftr-357	537	18	step	step	NOUN
ftr-357	537	19	that	that	PRON
ftr-357	537	20	congress	congress	PROPN
ftr-357	537	21	should	should	AUX
ftr-357	537	22	immediately	immediately	ADV
ftr-357	537	23	seek	seek	VERB
ftr-357	537	24	to	to	PART
ftr-357	537	25	phase	phase	VERB
ftr-357	537	26	out	out	ADP
ftr-357	537	27	.	.	PUNCT
ftr-357	538	1	years	year	NOUN
ftr-357	538	2	ago	ago	ADV
ftr-357	538	3	,	,	PUNCT
ftr-357	538	4	the	the	DET
ftr-357	538	5	state	state	NOUN
ftr-357	538	6	of	of	ADP
ftr-357	538	7	technology	technology	NOUN
ftr-357	538	8	admittedly	admittedly	ADV
ftr-357	538	9	necessitated	necessitate	VERB
ftr-357	538	10	the	the	DET
ftr-357	538	11	issuance	issuance	NOUN
ftr-357	538	12	of	of	ADP
ftr-357	538	13	paper	paper	NOUN
ftr-357	538	14	information	information	NOUN
ftr-357	538	15	statements	statement	NOUN
ftr-357	538	16	.	.	PUNCT
ftr-357	539	1	but	but	CCONJ
ftr-357	539	2	the	the	DET
ftr-357	539	3	technological	technological	ADJ
ftr-357	539	4	age	age	NOUN
ftr-357	539	5	of	of	ADP
ftr-357	539	6	the	the	DET
ftr-357	539	7	internet	internet	NOUN
ftr-357	539	8	has	have	AUX
ftr-357	539	9	fundamentally	fundamentally	ADV
ftr-357	539	10	transformed	transform	VERB
ftr-357	539	11	the	the	DET
ftr-357	539	12	availability	availability	NOUN
ftr-357	539	13	of	of	ADP
ftr-357	539	14	information	information	NOUN
ftr-357	539	15	and	and	CCONJ
ftr-357	539	16	its	its	PRON
ftr-357	539	17	ease	ease	NOUN
ftr-357	539	18	of	of	ADP
ftr-357	539	19	storage	storage	NOUN
ftr-357	539	20	,	,	PUNCT
ftr-357	539	21	making	make	VERB
ftr-357	539	22	it	it	PRON
ftr-357	539	23	much	much	ADV
ftr-357	539	24	more	more	ADV
ftr-357	539	25	readily	readily	ADV
ftr-357	539	26	accessible	accessible	ADJ
ftr-357	539	27	electronically	electronically	ADV
ftr-357	539	28	.	.	PUNCT
ftr-357	540	1	by	by	ADP
ftr-357	540	2	tapping	tap	VERB
ftr-357	540	3	into	into	ADP
ftr-357	540	4	the	the	DET
ftr-357	540	5	power	power	NOUN
ftr-357	540	6	of	of	ADP
ftr-357	540	7	the	the	DET
ftr-357	540	8	internet	internet	NOUN
ftr-357	540	9	,	,	PUNCT
ftr-357	540	10	the	the	DET
ftr-357	540	11	benefits	benefit	NOUN
ftr-357	540	12	inuring	inuring	NOUN
ftr-357	540	13	to	to	ADP
ftr-357	540	14	taxpayers	taxpayer	NOUN
ftr-357	540	15	,	,	PUNCT
ftr-357	540	16	third	third	ADJ
ftr-357	540	17	-	-	PUNCT
ftr-357	540	18	party	party	NOUN
ftr-357	540	19	issuers	issuer	NOUN
ftr-357	540	20	,	,	PUNCT
ftr-357	540	21	tax	tax	NOUN
ftr-357	540	22	return	return	NOUN
ftr-357	540	23	preparers	preparer	NOUN
ftr-357	540	24	,	,	PUNCT
ftr-357	540	25	and	and	CCONJ
ftr-357	540	26	the	the	DET
ftr-357	540	27	government	government	NOUN
ftr-357	540	28	would	would	AUX
ftr-357	540	29	be	be	AUX
ftr-357	540	30	enormous	enormous	ADJ
ftr-357	540	31	.	.	PUNCT
ftr-357	541	1	furthermore	furthermore	ADV
ftr-357	541	2	,	,	PUNCT
ftr-357	541	3	in	in	ADP
ftr-357	541	4	the	the	DET
ftr-357	541	5	case	case	NOUN
ftr-357	541	6	of	of	ADP
ftr-357	541	7	the	the	DET
ftr-357	541	8	government	government	NOUN
ftr-357	541	9	,	,	PUNCT
ftr-357	541	10	aside	aside	ADV
ftr-357	541	11	from	from	ADP
ftr-357	541	12	administrative	administrative	ADJ
ftr-357	541	13	savings	saving	NOUN
ftr-357	541	14	associated	associate	VERB
ftr-357	541	15	with	with	ADP
ftr-357	541	16	the	the	DET
ftr-357	541	17	adoption	adoption	NOUN
ftr-357	541	18	of	of	ADP
ftr-357	541	19	this	this	DET
ftr-357	541	20	proposal	proposal	NOUN
ftr-357	541	21	,	,	PUNCT
ftr-357	541	22	the	the	DET
ftr-357	541	23	government	government	NOUN
ftr-357	541	24	could	could	AUX
ftr-357	541	25	expect	expect	VERB
ftr-357	541	26	to	to	PART
ftr-357	541	27	generate	generate	VERB
ftr-357	541	28	additional	additional	ADJ
ftr-357	541	29	tax	tax	NOUN
ftr-357	541	30	revenue	revenue	NOUN
ftr-357	541	31	as	as	SCONJ
ftr-357	541	32	the	the	DET
ftr-357	541	33	accuracy	accuracy	NOUN
ftr-357	541	34	of	of	ADP
ftr-357	541	35	taxpayers	taxpayer	NOUN
ftr-357	541	36	’	'	PUNCT
ftr-357	541	37	returns	return	NOUN
ftr-357	541	38	dramatically	dramatically	ADV
ftr-357	541	39	increases	increase	VERB
ftr-357	541	40	and	and	CCONJ
ftr-357	541	41	the	the	DET
ftr-357	541	42	costs	cost	NOUN
ftr-357	541	43	associated	associate	VERB
ftr-357	541	44	with	with	ADP
ftr-357	541	45	the	the	DET
ftr-357	541	46	processing	processing	NOUN
ftr-357	541	47	of	of	ADP
ftr-357	541	48	these	these	DET
ftr-357	541	49	returns	return	NOUN
ftr-357	541	50	dramatically	dramatically	ADV
ftr-357	541	51	decreases	decrease	VERB
ftr-357	541	52	.	.	PUNCT
ftr-357	542	1	most	most	ADJ
ftr-357	542	2	proposals	proposal	NOUN
ftr-357	542	3	that	that	PRON
ftr-357	542	4	are	be	AUX
ftr-357	542	5	as	as	ADV
ftr-357	542	6	revolutionary	revolutionary	ADJ
ftr-357	542	7	as	as	SCONJ
ftr-357	542	8	this	this	DET
ftr-357	542	9	one	one	NOUN
ftr-357	542	10	suffer	suffer	VERB
ftr-357	542	11	from	from	ADP
ftr-357	542	12	one	one	NUM
ftr-357	542	13	or	or	CCONJ
ftr-357	542	14	more	more	ADV
ftr-357	542	15	significant	significant	ADJ
ftr-357	542	16	shortcomings	shortcoming	NOUN
ftr-357	542	17	.	.	PUNCT
ftr-357	543	1	for	for	ADP
ftr-357	543	2	example	example	NOUN
ftr-357	543	3	,	,	PUNCT
ftr-357	543	4	they	they	PRON
ftr-357	543	5	are	be	AUX
ftr-357	543	6	expensive	expensive	ADJ
ftr-357	543	7	to	to	PART
ftr-357	543	8	implement	implement	VERB
ftr-357	543	9	,	,	PUNCT
ftr-357	543	10	technologically	technologically	ADV
ftr-357	543	11	infeasible	infeasible	ADJ
ftr-357	543	12	,	,	PUNCT
ftr-357	543	13	or	or	CCONJ
ftr-357	543	14	politically	politically	ADV
ftr-357	543	15	untenable	untenable	ADJ
ftr-357	543	16	.	.	PUNCT
ftr-357	544	1	this	this	DET
ftr-357	544	2	proposal	proposal	NOUN
ftr-357	544	3	shares	share	VERB
ftr-357	544	4	none	none	NOUN
ftr-357	544	5	of	of	ADP
ftr-357	544	6	these	these	DET
ftr-357	544	7	deficiencies	deficiency	NOUN
ftr-357	544	8	.	.	PUNCT
ftr-357	545	1	it	it	PRON
ftr-357	545	2	stands	stand	VERB
ftr-357	545	3	far	far	ADV
ftr-357	545	4	apart	apart	ADV
ftr-357	545	5	from	from	ADP
ftr-357	545	6	other	other	ADJ
ftr-357	545	7	such	such	ADJ
ftr-357	545	8	revolutionary	revolutionary	ADJ
ftr-357	545	9	proposals	proposal	NOUN
ftr-357	545	10	because	because	SCONJ
ftr-357	545	11	it	it	PRON
ftr-357	545	12	entails	entail	VERB
ftr-357	545	13	virtually	virtually	ADV
ftr-357	545	14	no	no	DET
ftr-357	545	15	palpable	palpable	ADJ
ftr-357	545	16	weaknesses	weakness	NOUN
ftr-357	545	17	.	.	PUNCT
ftr-357	546	1	from	from	ADP
ftr-357	546	2	this	this	DET
ftr-357	546	3	analysis	analysis	NOUN
ftr-357	546	4	,	,	PUNCT
ftr-357	546	5	the	the	DET
ftr-357	546	6	message	message	NOUN
ftr-357	546	7	that	that	PRON
ftr-357	546	8	members	member	NOUN
ftr-357	546	9	of	of	ADP
ftr-357	546	10	congress	congress	PROPN
ftr-357	546	11	and	and	CCONJ
ftr-357	546	12	their	their	PRON
ftr-357	546	13	staff	staff	NOUN
ftr-357	546	14	should	should	AUX
ftr-357	546	15	take	take	VERB
ftr-357	546	16	away	away	ADV
ftr-357	546	17	is	be	AUX
ftr-357	546	18	that	that	SCONJ
ftr-357	546	19	the	the	DET
ftr-357	546	20	time	time	NOUN
ftr-357	546	21	to	to	PART
ftr-357	546	22	act	act	VERB
ftr-357	546	23	is	be	AUX
ftr-357	546	24	now	now	ADV
ftr-357	546	25	.	.	PUNCT
ftr-357	547	1	the	the	DET
ftr-357	547	2	path	path	NOUN
ftr-357	547	3	to	to	ADP
ftr-357	547	4	the	the	DET
ftr-357	547	5	promised	promise	VERB
ftr-357	547	6	land	land	NOUN
ftr-357	547	7	of	of	ADP
ftr-357	547	8	enhanced	enhanced	ADJ
ftr-357	547	9	tax	tax	NOUN
ftr-357	547	10	compliance	compliance	NOUN
ftr-357	547	11	is	be	AUX
ftr-357	547	12	ready	ready	ADJ
ftr-357	547	13	to	to	PART
ftr-357	547	14	be	be	AUX
ftr-357	547	15	pioneered	pioneer	VERB
ftr-357	547	16	.	.	PUNCT
ftr-357	548	1	it	it	PRON
ftr-357	548	2	is	be	AUX
ftr-357	548	3	a	a	DET
ftr-357	548	4	path	path	NOUN
ftr-357	548	5	on	on	ADP
ftr-357	548	6	which	which	PRON
ftr-357	548	7	the	the	DET
ftr-357	548	8	vast	vast	ADJ
ftr-357	548	9	majority	majority	NOUN
ftr-357	548	10	of	of	ADP
ftr-357	548	11	income	income	NOUN
ftr-357	548	12	tax	tax	NOUN
ftr-357	548	13	returns	return	NOUN
ftr-357	548	14	can	can	AUX
ftr-357	548	15	,	,	PUNCT
ftr-357	548	16	with	with	ADP
ftr-357	548	17	the	the	DET
ftr-357	548	18	push	push	NOUN
ftr-357	548	19	of	of	ADP
ftr-357	548	20	a	a	DET
ftr-357	548	21	few	few	ADJ
ftr-357	548	22	keys	key	NOUN
ftr-357	548	23	that	that	PRON
ftr-357	548	24	download	download	VERB
ftr-357	548	25	the	the	DET
ftr-357	548	26	taxpayer	taxpayer	NOUN
ftr-357	548	27	’s	’s	PART
ftr-357	548	28	pertinent	pertinent	ADJ
ftr-357	548	29	tax	tax	NOUN
ftr-357	548	30	information	information	NOUN
ftr-357	548	31	,	,	PUNCT
ftr-357	548	32	be	be	AUX
ftr-357	548	33	completed	complete	VERB
ftr-357	548	34	in	in	ADP
ftr-357	548	35	a	a	DET
ftr-357	548	36	matter	matter	NOUN
ftr-357	548	37	of	of	ADP
ftr-357	548	38	a	a	DET
ftr-357	548	39	few	few	ADJ
ftr-357	548	40	minutes	minute	NOUN
ftr-357	548	41	.	.	PUNCT
ftr-357	549	1	109	109	NUM
ftr-357	549	2	.	.	PUNCT
ftr-357	550	1	see	see	VERB
ftr-357	550	2	irs	irs	PROPN
ftr-357	550	3	news	news	NOUN
ftr-357	550	4	release	release	NOUN
ftr-357	550	5	ir-2010	ir-2010	NOUN
ftr-357	550	6	-	-	PUNCT
ftr-357	550	7	35	35	NUM
ftr-357	550	8	(	(	PUNCT
ftr-357	550	9	mar	mar	PROPN
ftr-357	550	10	.	.	PROPN
ftr-357	550	11	23	23	NUM
ftr-357	550	12	,	,	PUNCT
ftr-357	550	13	2010	2010	NUM
ftr-357	550	14	)	)	PUNCT
ftr-357	550	15	(	(	PUNCT
ftr-357	550	16	“	"	PUNCT
ftr-357	550	17	more	more	ADJ
ftr-357	550	18	than	than	ADP
ftr-357	550	19	82	82	NUM
ftr-357	550	20	%	%	NOUN
ftr-357	550	21	of	of	ADP
ftr-357	550	22	the	the	DET
ftr-357	550	23	69	69	NUM
ftr-357	550	24	million	million	NUM
ftr-357	550	25	returns	return	NOUN
ftr-357	550	26	received	receive	VERB
ftr-357	550	27	this	this	DET
ftr-357	550	28	year	year	NOUN
ftr-357	550	29	[	[	X
ftr-357	550	30	(	(	PUNCT
ftr-357	550	31	i.e.	i.e.	X
ftr-357	550	32	,	,	PUNCT
ftr-357	550	33	2009	2009	NUM
ftr-357	550	34	tax	tax	NOUN
ftr-357	550	35	year	year	NOUN
ftr-357	550	36	)	)	PUNCT
ftr-357	550	37	]	]	PUNCT
ftr-357	550	38	have	have	AUX
ftr-357	550	39	come	come	VERB
ftr-357	550	40	in	in	ADP
ftr-357	550	41	via	via	ADP
ftr-357	550	42	efile	efile	NOUN
ftr-357	550	43	.	.	PUNCT
ftr-357	550	44	”	"	PUNCT
ftr-357	550	45	)	)	PUNCT
ftr-357	550	46	;	;	PUNCT
ftr-357	550	47	shulman	shulman	PROPN
ftr-357	550	48	testimony	testimony	NOUN
ftr-357	550	49	2010	2010	NUM
ftr-357	550	50	,	,	PUNCT
ftr-357	550	51	supra	supra	PROPN
ftr-357	550	52	note	note	PROPN
ftr-357	550	53	25	25	NUM
ftr-357	550	54	,	,	PUNCT
ftr-357	550	55	at	at	ADP
ftr-357	550	56	3	3	NUM
ftr-357	550	57	(	(	PUNCT
ftr-357	550	58	referring	refer	VERB
ftr-357	550	59	to	to	ADP
ftr-357	550	60	the	the	DET
ftr-357	550	61	2009	2009	NUM
ftr-357	550	62	tax	tax	NOUN
ftr-357	550	63	filing	filing	NOUN
ftr-357	550	64	season	season	NOUN
ftr-357	550	65	,	,	PUNCT
ftr-357	550	66	the	the	DET
ftr-357	550	67	commissioner	commissioner	NOUN
ftr-357	550	68	commented	comment	VERB
ftr-357	550	69	that	that	SCONJ
ftr-357	550	70	“	"	PUNCT
ftr-357	550	71	e	e	NOUN
ftr-357	550	72	-	-	NOUN
ftr-357	550	73	file	file	NOUN
ftr-357	550	74	as	as	ADP
ftr-357	550	75	a	a	DET
ftr-357	550	76	percentage	percentage	NOUN
ftr-357	550	77	of	of	ADP
ftr-357	550	78	total	total	ADJ
ftr-357	550	79	individual	individual	ADJ
ftr-357	550	80	returns	return	NOUN
ftr-357	550	81	is	be	AUX
ftr-357	550	82	up	up	ADV
ftr-357	550	83	from	from	ADP
ftr-357	550	84	80	80	NUM
ftr-357	550	85	%	%	NOUN
ftr-357	550	86	to	to	ADP
ftr-357	550	87	83%—continuing	83%—continuing	PROPN
ftr-357	550	88	a	a	DET
ftr-357	550	89	very	very	ADV
ftr-357	550	90	positive	positive	ADJ
ftr-357	550	91	trend	trend	NOUN
ftr-357	550	92	”	"	PUNCT
ftr-357	550	93	)	)	PUNCT
ftr-357	550	94	.	.	PUNCT